id	sid	tid	token	lemma	pos
ftr-453	1	1	further	far	ADV
ftr-453	1	2	,	,	PUNCT
ftr-453	1	3	one	one	PRON
ftr-453	1	4	may	may	AUX
ftr-453	1	5	ask	ask	VERB
ftr-453	1	6	why	why	SCONJ
ftr-453	1	7	,	,	PUNCT
ftr-453	1	8	if	if	SCONJ
ftr-453	1	9	the	the	DET
ftr-453	1	10	government	government	NOUN
ftr-453	1	11	does	do	AUX
ftr-453	1	12	not	not	PART
ftr-453	1	13	like	like	VERB
ftr-453	1	14	the	the	DET
ftr-453	1	15	tax	tax	NOUN
ftr-453	1	16	co	co	X
ftr-453	1	17	florida	florida	PROPN
ftr-453	1	18	tax	tax	PROPN
ftr-453	1	19	review	review	PROPN
ftr-453	1	20	volume	volume	NOUN
ftr-453	1	21	4	4	NUM
ftr-453	1	22	2001	2001	NUM
ftr-453	1	23	number	number	NOUN
ftr-453	1	24	12	12	NUM
ftr-453	1	25	when	when	SCONJ
ftr-453	1	26	charity	charity	NOUN
ftr-453	1	27	aids	aids	PROPN
ftr-453	1	28	tax	tax	NOUN
ftr-453	1	29	shelters	shelter	NOUN
ftr-453	1	30	darryll	darryll	PROPN
ftr-453	1	31	k.	k.	PROPN
ftr-453	1	32	jones	jones	PROPN
ftr-453	1	33	*	*	PROPN
ftr-453	1	34	i.	i.	PROPN
ftr-453	1	35	introduction	introduction	PROPN
ftr-453	1	36	..	..	PUNCT
ftr-453	1	37	.	.	PUNCT
ftr-453	1	38	.	.	PUNCT
ftr-453	1	39	.	.	PUNCT
ftr-453	1	40	.	.	PUNCT
ftr-453	1	41	.	.	PUNCT
ftr-453	1	42	.	.	PUNCT
ftr-453	1	43	.	.	PUNCT
ftr-453	1	44	.	.	PUNCT
ftr-453	1	45	.	.	PUNCT
ftr-453	1	46	.	.	PUNCT
ftr-453	1	47	.	.	PUNCT
ftr-453	1	48	.	.	PUNCT
ftr-453	1	49	.	.	PUNCT
ftr-453	1	50	.	.	PUNCT
ftr-453	1	51	.	.	PUNCT
ftr-453	1	52	.	.	PUNCT
ftr-453	1	53	.	.	PUNCT
ftr-453	1	54	.	.	PUNCT
ftr-453	1	55	.	.	PUNCT
ftr-453	1	56	.	.	PUNCT
ftr-453	1	57	.	.	PUNCT
ftr-453	1	58	.	.	PUNCT
ftr-453	1	59	.	.	PUNCT
ftr-453	1	60	.	.	PUNCT
ftr-453	1	61	.	.	PUNCT
ftr-453	1	62	.	.	PUNCT
ftr-453	1	63	.	.	PUNCT
ftr-453	1	64	.	.	PUNCT
ftr-453	1	65	.	.	PUNCT
ftr-453	1	66	.	.	PUNCT
ftr-453	1	67	.	.	PUNCT
ftr-453	1	68	.	.	PUNCT
ftr-453	1	69	.	.	PUNCT
ftr-453	1	70	.	.	PUNCT
ftr-453	1	71	.	.	PUNCT
ftr-453	1	72	.	.	PUNCT
ftr-453	1	73	.	.	PUNCT
ftr-453	2	1	770	770	NUM
ftr-453	2	2	ii	ii	NOUN
ftr-453	2	3	.	.	PUNCT
ftr-453	3	1	the	the	DET
ftr-453	3	2	status	status	PROPN
ftr-453	3	3	quo	quo	NOUN
ftr-453	3	4	ante	ante	NOUN
ftr-453	3	5	:	:	PUNCT
ftr-453	3	6	explicating	explicate	VERB
ftr-453	3	7	normative	normative	ADJ
ftr-453	3	8	assumptions	assumption	NOUN
ftr-453	3	9	.	.	PUNCT
ftr-453	3	10	.	.	PUNCT
ftr-453	3	11	.	.	PUNCT
ftr-453	3	12	.	.	PUNCT
ftr-453	3	13	.	.	PUNCT
ftr-453	3	14	.	.	PUNCT
ftr-453	3	15	.	.	PUNCT
ftr-453	3	16	.	.	PUNCT
ftr-453	3	17	.	.	PUNCT
ftr-453	3	18	.	.	PUNCT
ftr-453	3	19	.	.	PUNCT
ftr-453	3	20	.	.	PUNCT
ftr-453	3	21	.	.	PUNCT
ftr-453	3	22	.	.	PUNCT
ftr-453	3	23	.	.	PUNCT
ftr-453	3	24	.	.	PUNCT
ftr-453	3	25	.	.	PUNCT
ftr-453	3	26	.	.	PUNCT
ftr-453	3	27	.	.	PUNCT
ftr-453	3	28	.	.	PUNCT
ftr-453	3	29	.	.	PUNCT
ftr-453	3	30	.	.	PUNCT
ftr-453	3	31	.	.	PUNCT
ftr-453	3	32	.	.	PUNCT
ftr-453	3	33	.	.	PUNCT
ftr-453	3	34	.	.	PUNCT
ftr-453	3	35	.	.	PUNCT
ftr-453	3	36	.	.	PUNCT
ftr-453	3	37	.	.	PUNCT
ftr-453	3	38	.	.	PUNCT
ftr-453	3	39	.	.	PUNCT
ftr-453	3	40	.	.	PUNCT
ftr-453	3	41	.	.	PUNCT
ftr-453	3	42	.	.	PUNCT
ftr-453	3	43	.	.	PUNCT
ftr-453	3	44	.	.	PUNCT
ftr-453	3	45	.	.	PUNCT
ftr-453	3	46	.	.	PUNCT
ftr-453	3	47	.	.	PUNCT
ftr-453	3	48	.	.	PUNCT
ftr-453	4	1	774	774	NUM
ftr-453	4	2	iii	iii	NOUN
ftr-453	4	3	.	.	PUNCT
ftr-453	5	1	the	the	DET
ftr-453	5	2	need	need	NOUN
ftr-453	5	3	for	for	ADP
ftr-453	5	4	intervention	intervention	NOUN
ftr-453	5	5	:	:	PUNCT
ftr-453	5	6	the	the	DET
ftr-453	5	7	end	end	NOUN
ftr-453	5	8	does	do	AUX
ftr-453	5	9	not	not	PART
ftr-453	5	10	justify	justify	VERB
ftr-453	5	11	the	the	DET
ftr-453	5	12	means	mean	NOUN
ftr-453	5	13	.	.	PUNCT
ftr-453	5	14	.	.	PUNCT
ftr-453	5	15	.	.	PUNCT
ftr-453	5	16	.	.	PUNCT
ftr-453	5	17	.	.	PUNCT
ftr-453	5	18	.	.	PUNCT
ftr-453	5	19	.	.	PUNCT
ftr-453	5	20	.	.	PUNCT
ftr-453	5	21	.	.	PUNCT
ftr-453	5	22	.	.	PUNCT
ftr-453	5	23	.	.	PUNCT
ftr-453	5	24	.	.	PUNCT
ftr-453	5	25	.	.	PUNCT
ftr-453	5	26	.	.	PUNCT
ftr-453	5	27	.	.	PUNCT
ftr-453	5	28	.	.	PUNCT
ftr-453	5	29	.	.	PUNCT
ftr-453	5	30	.	.	PUNCT
ftr-453	5	31	.	.	PUNCT
ftr-453	5	32	.	.	PUNCT
ftr-453	5	33	.	.	PUNCT
ftr-453	5	34	.	.	PUNCT
ftr-453	5	35	.	.	PUNCT
ftr-453	5	36	.	.	PUNCT
ftr-453	5	37	.	.	PUNCT
ftr-453	5	38	.	.	PUNCT
ftr-453	5	39	.	.	PUNCT
ftr-453	5	40	.	.	PUNCT
ftr-453	5	41	.	.	PUNCT
ftr-453	5	42	.	.	PUNCT
ftr-453	5	43	.	.	PUNCT
ftr-453	5	44	.	.	PUNCT
ftr-453	5	45	.	.	PUNCT
ftr-453	5	46	.	.	PUNCT
ftr-453	5	47	.	.	PUNCT
ftr-453	5	48	.	.	PUNCT
ftr-453	5	49	.	.	PUNCT
ftr-453	5	50	.	.	PUNCT
ftr-453	5	51	.	.	PUNCT
ftr-453	5	52	.	.	PUNCT
ftr-453	5	53	.	.	PUNCT
ftr-453	5	54	.	.	PUNCT
ftr-453	5	55	.	.	PUNCT
ftr-453	5	56	.	.	PUNCT
ftr-453	5	57	.	.	PUNCT
ftr-453	6	1	789	789	NUM
ftr-453	6	2	iv	iv	NUM
ftr-453	6	3	.	.	PUNCT
ftr-453	6	4	ubit	ubit	PROPN
ftr-453	6	5	as	as	ADP
ftr-453	6	6	the	the	DET
ftr-453	6	7	protypical	protypical	ADJ
ftr-453	6	8	response	response	NOUN
ftr-453	6	9	:	:	PUNCT
ftr-453	6	10	chasing	chase	VERB
ftr-453	6	11	our	our	PRON
ftr-453	6	12	own	own	ADJ
ftr-453	6	13	tail	tail	NOUN
ftr-453	6	14	.	.	PUNCT
ftr-453	6	15	.	.	PUNCT
ftr-453	6	16	.	.	PUNCT
ftr-453	6	17	.	.	PUNCT
ftr-453	6	18	.	.	PUNCT
ftr-453	6	19	.	.	PUNCT
ftr-453	6	20	.	.	PUNCT
ftr-453	6	21	.	.	PUNCT
ftr-453	6	22	.	.	PUNCT
ftr-453	6	23	.	.	PUNCT
ftr-453	6	24	.	.	PUNCT
ftr-453	6	25	.	.	PUNCT
ftr-453	6	26	.	.	PUNCT
ftr-453	6	27	.	.	PUNCT
ftr-453	6	28	.	.	PUNCT
ftr-453	6	29	.	.	PUNCT
ftr-453	6	30	.	.	PUNCT
ftr-453	6	31	.	.	PUNCT
ftr-453	6	32	.	.	PUNCT
ftr-453	6	33	.	.	PUNCT
ftr-453	6	34	.	.	PUNCT
ftr-453	6	35	.	.	PUNCT
ftr-453	6	36	.	.	PUNCT
ftr-453	6	37	.	.	PUNCT
ftr-453	6	38	.	.	PUNCT
ftr-453	6	39	.	.	PUNCT
ftr-453	6	40	.	.	PUNCT
ftr-453	6	41	.	.	PUNCT
ftr-453	6	42	.	.	PUNCT
ftr-453	7	1	.	.	PUNCT
ftr-453	8	1	794	794	NUM
ftr-453	8	2	v.	v.	ADP
ftr-453	8	3	towards	towards	ADP
ftr-453	8	4	an	an	DET
ftr-453	8	5	effective	effective	ADJ
ftr-453	8	6	response	response	NOUN
ftr-453	8	7	:	:	PUNCT
ftr-453	8	8	the	the	DET
ftr-453	8	9	private	private	ADJ
ftr-453	8	10	benefit	benefit	NOUN
ftr-453	8	11	and	and	CCONJ
ftr-453	8	12	public	public	ADJ
ftr-453	8	13	policy	policy	NOUN
ftr-453	8	14	doctrines	doctrine	NOUN
ftr-453	8	15	.	.	PUNCT
ftr-453	8	16	.	.	PUNCT
ftr-453	8	17	.	.	PUNCT
ftr-453	8	18	.	.	PUNCT
ftr-453	8	19	.	.	PUNCT
ftr-453	8	20	.	.	PUNCT
ftr-453	8	21	.	.	PUNCT
ftr-453	8	22	.	.	PUNCT
ftr-453	8	23	.	.	PUNCT
ftr-453	8	24	.	.	PUNCT
ftr-453	8	25	.	.	PUNCT
ftr-453	8	26	.	.	PUNCT
ftr-453	8	27	.	.	PUNCT
ftr-453	8	28	.	.	PUNCT
ftr-453	8	29	.	.	PUNCT
ftr-453	8	30	.	.	PUNCT
ftr-453	8	31	.	.	PUNCT
ftr-453	8	32	.	.	PUNCT
ftr-453	8	33	.	.	PUNCT
ftr-453	8	34	.	.	PUNCT
ftr-453	8	35	.	.	PUNCT
ftr-453	8	36	.	.	PUNCT
ftr-453	8	37	.	.	PUNCT
ftr-453	8	38	.	.	PUNCT
ftr-453	8	39	.	.	PUNCT
ftr-453	8	40	.	.	PUNCT
ftr-453	8	41	.	.	PUNCT
ftr-453	9	1	.	.	PUNCT
ftr-453	10	1	803	803	NUM
ftr-453	10	2	vi	vi	NOUN
ftr-453	10	3	.	.	PUNCT
ftr-453	11	1	implementing	implement	VERB
ftr-453	11	2	an	an	DET
ftr-453	11	3	effective	effective	ADJ
ftr-453	11	4	response	response	NOUN
ftr-453	11	5	:	:	PUNCT
ftr-453	11	6	theory	theory	NOUN
ftr-453	11	7	meets	meet	VERB
ftr-453	11	8	practice	practice	NOUN
ftr-453	11	9	.	.	PUNCT
ftr-453	11	10	.	.	PUNCT
ftr-453	11	11	.	.	PUNCT
ftr-453	11	12	.	.	PUNCT
ftr-453	11	13	.	.	PUNCT
ftr-453	11	14	.	.	PUNCT
ftr-453	11	15	.	.	PUNCT
ftr-453	11	16	.	.	PUNCT
ftr-453	11	17	.	.	PUNCT
ftr-453	11	18	.	.	PUNCT
ftr-453	11	19	.	.	PUNCT
ftr-453	11	20	.	.	PUNCT
ftr-453	11	21	.	.	PUNCT
ftr-453	11	22	.	.	PUNCT
ftr-453	11	23	.	.	PUNCT
ftr-453	11	24	.	.	PUNCT
ftr-453	11	25	.	.	PUNCT
ftr-453	11	26	.	.	PUNCT
ftr-453	11	27	.	.	PUNCT
ftr-453	11	28	.	.	PUNCT
ftr-453	11	29	.	.	PUNCT
ftr-453	11	30	.	.	PUNCT
ftr-453	11	31	.	.	PUNCT
ftr-453	11	32	.	.	PUNCT
ftr-453	11	33	.	.	PUNCT
ftr-453	11	34	.	.	PUNCT
ftr-453	11	35	.	.	PUNCT
ftr-453	11	36	.	.	PUNCT
ftr-453	11	37	.	.	PUNCT
ftr-453	11	38	.	.	PUNCT
ftr-453	11	39	.	.	PUNCT
ftr-453	11	40	.	.	PUNCT
ftr-453	11	41	.	.	PUNCT
ftr-453	11	42	.	.	PUNCT
ftr-453	11	43	.	.	PUNCT
ftr-453	11	44	.	.	PUNCT
ftr-453	11	45	.	.	PUNCT
ftr-453	11	46	.	.	PUNCT
ftr-453	11	47	.	.	PUNCT
ftr-453	11	48	.	.	PUNCT
ftr-453	11	49	.	.	PUNCT
ftr-453	12	1	.	.	PUNCT
ftr-453	12	2	.	.	PUNCT
ftr-453	13	1	819	819	NUM
ftr-453	13	2	vii	vii	PROPN
ftr-453	13	3	.	.	PROPN
ftr-453	13	4	epilogue	epilogue	PROPN
ftr-453	13	5	.	.	PUNCT
ftr-453	13	6	.	.	PUNCT
ftr-453	13	7	.	.	PUNCT
ftr-453	13	8	.	.	PUNCT
ftr-453	13	9	.	.	PUNCT
ftr-453	13	10	.	.	PUNCT
ftr-453	13	11	.	.	PUNCT
ftr-453	13	12	.	.	PUNCT
ftr-453	13	13	.	.	PUNCT
ftr-453	13	14	.	.	PUNCT
ftr-453	13	15	.	.	PUNCT
ftr-453	13	16	.	.	PUNCT
ftr-453	13	17	.	.	PUNCT
ftr-453	13	18	.	.	PUNCT
ftr-453	13	19	.	.	PUNCT
ftr-453	13	20	.	.	PUNCT
ftr-453	13	21	.	.	PUNCT
ftr-453	13	22	.	.	PUNCT
ftr-453	13	23	.	.	PUNCT
ftr-453	13	24	.	.	PUNCT
ftr-453	13	25	.	.	PUNCT
ftr-453	13	26	.	.	PUNCT
ftr-453	13	27	.	.	PUNCT
ftr-453	13	28	.	.	PUNCT
ftr-453	13	29	.	.	PUNCT
ftr-453	13	30	.	.	PUNCT
ftr-453	13	31	.	.	PUNCT
ftr-453	13	32	.	.	PUNCT
ftr-453	13	33	.	.	PUNCT
ftr-453	13	34	.	.	PUNCT
ftr-453	13	35	.	.	PUNCT
ftr-453	13	36	.	.	PUNCT
ftr-453	13	37	.	.	PUNCT
ftr-453	13	38	.	.	PUNCT
ftr-453	13	39	.	.	PUNCT
ftr-453	13	40	.	.	PUNCT
ftr-453	13	41	.	.	PUNCT
ftr-453	13	42	.	.	PUNCT
ftr-453	13	43	.	.	PUNCT
ftr-453	13	44	.	.	PUNCT
ftr-453	13	45	.	.	PUNCT
ftr-453	13	46	.	.	PUNCT
ftr-453	13	47	.	.	PUNCT
ftr-453	14	1	827	827	NUM
ftr-453	14	2	appendix	appendix	VERB
ftr-453	14	3	a.	a.	NOUN
ftr-453	14	4	.	.	PUNCT
ftr-453	14	5	.	.	PUNCT
ftr-453	14	6	.	.	PUNCT
ftr-453	14	7	.	.	PUNCT
ftr-453	14	8	.	.	PUNCT
ftr-453	14	9	.	.	PUNCT
ftr-453	14	10	.	.	PUNCT
ftr-453	14	11	.	.	PUNCT
ftr-453	14	12	.	.	PUNCT
ftr-453	14	13	.	.	PUNCT
ftr-453	14	14	.	.	PUNCT
ftr-453	14	15	.	.	PUNCT
ftr-453	14	16	.	.	PUNCT
ftr-453	14	17	.	.	PUNCT
ftr-453	14	18	.	.	PUNCT
ftr-453	14	19	.	.	PUNCT
ftr-453	14	20	.	.	PUNCT
ftr-453	14	21	.	.	PUNCT
ftr-453	14	22	.	.	PUNCT
ftr-453	14	23	.	.	PUNCT
ftr-453	14	24	.	.	PUNCT
ftr-453	14	25	.	.	PUNCT
ftr-453	14	26	.	.	PUNCT
ftr-453	14	27	.	.	PUNCT
ftr-453	14	28	.	.	PUNCT
ftr-453	14	29	.	.	PUNCT
ftr-453	14	30	.	.	PUNCT
ftr-453	14	31	.	.	PUNCT
ftr-453	14	32	.	.	PUNCT
ftr-453	14	33	.	.	PUNCT
ftr-453	14	34	.	.	PUNCT
ftr-453	14	35	.	.	PUNCT
ftr-453	14	36	.	.	PUNCT
ftr-453	14	37	.	.	PUNCT
ftr-453	14	38	.	.	PUNCT
ftr-453	14	39	.	.	PUNCT
ftr-453	14	40	.	.	PUNCT
ftr-453	14	41	.	.	PUNCT
ftr-453	14	42	.	.	PUNCT
ftr-453	14	43	.	.	PUNCT
ftr-453	14	44	.	.	PUNCT
ftr-453	14	45	.	.	PUNCT
ftr-453	14	46	.	.	PUNCT
ftr-453	14	47	.	.	PUNCT
ftr-453	14	48	.	.	PUNCT
ftr-453	14	49	.	.	PUNCT
ftr-453	14	50	.	.	PUNCT
ftr-453	15	1	829	829	NUM
ftr-453	15	2	appendix	appendix	PROPN
ftr-453	15	3	b.	b.	PROPN
ftr-453	15	4	.	.	PUNCT
ftr-453	15	5	.	.	PUNCT
ftr-453	15	6	.	.	PUNCT
ftr-453	15	7	.	.	PUNCT
ftr-453	15	8	.	.	PUNCT
ftr-453	15	9	.	.	PUNCT
ftr-453	15	10	.	.	PUNCT
ftr-453	15	11	.	.	PUNCT
ftr-453	15	12	.	.	PUNCT
ftr-453	15	13	.	.	PUNCT
ftr-453	15	14	.	.	PUNCT
ftr-453	15	15	.	.	PUNCT
ftr-453	15	16	.	.	PUNCT
ftr-453	15	17	.	.	PUNCT
ftr-453	15	18	.	.	PUNCT
ftr-453	15	19	.	.	PUNCT
ftr-453	15	20	.	.	PUNCT
ftr-453	15	21	.	.	PUNCT
ftr-453	15	22	.	.	PUNCT
ftr-453	15	23	.	.	PUNCT
ftr-453	15	24	.	.	PUNCT
ftr-453	15	25	.	.	PUNCT
ftr-453	15	26	.	.	PUNCT
ftr-453	15	27	.	.	PUNCT
ftr-453	15	28	.	.	PUNCT
ftr-453	15	29	.	.	PUNCT
ftr-453	15	30	.	.	PUNCT
ftr-453	15	31	.	.	PUNCT
ftr-453	15	32	.	.	PUNCT
ftr-453	15	33	.	.	PUNCT
ftr-453	15	34	.	.	PUNCT
ftr-453	15	35	.	.	PUNCT
ftr-453	15	36	.	.	PUNCT
ftr-453	15	37	.	.	PUNCT
ftr-453	15	38	.	.	PUNCT
ftr-453	15	39	.	.	PUNCT
ftr-453	15	40	.	.	PUNCT
ftr-453	15	41	.	.	PUNCT
ftr-453	15	42	.	.	PUNCT
ftr-453	15	43	.	.	PUNCT
ftr-453	15	44	.	.	PUNCT
ftr-453	15	45	.	.	PUNCT
ftr-453	15	46	.	.	PUNCT
ftr-453	15	47	.	.	PUNCT
ftr-453	15	48	.	.	PUNCT
ftr-453	15	49	.	.	PUNCT
ftr-453	15	50	.	.	PUNCT
ftr-453	16	1	830	830	NUM
ftr-453	16	2	*	*	PUNCT
ftr-453	16	3	assistant	assistant	NOUN
ftr-453	16	4	professor	professor	NOUN
ftr-453	16	5	of	of	ADP
ftr-453	16	6	law	law	NOUN
ftr-453	16	7	,	,	PUNCT
ftr-453	16	8	university	university	PROPN
ftr-453	16	9	of	of	ADP
ftr-453	16	10	pittsburgh	pittsburgh	PROPN
ftr-453	16	11	school	school	NOUN
ftr-453	16	12	of	of	ADP
ftr-453	16	13	law	law	NOUN
ftr-453	16	14	.	.	PUNCT
ftr-453	17	1	the	the	DET
ftr-453	17	2	author	author	NOUN
ftr-453	17	3	wishes	wish	VERB
ftr-453	17	4	to	to	PART
ftr-453	17	5	thank	thank	VERB
ftr-453	17	6	professors	professor	NOUN
ftr-453	17	7	larry	larry	PROPN
ftr-453	17	8	frolik	frolik	PROPN
ftr-453	17	9	and	and	CCONJ
ftr-453	17	10	welsh	welsh	NOUN
ftr-453	17	11	white	white	ADJ
ftr-453	17	12	at	at	ADP
ftr-453	17	13	the	the	DET
ftr-453	17	14	university	university	PROPN
ftr-453	17	15	of	of	ADP
ftr-453	17	16	pittsburgh	pittsburgh	PROPN
ftr-453	17	17	school	school	PROPN
ftr-453	17	18	of	of	ADP
ftr-453	17	19	law	law	NOUN
ftr-453	17	20	,	,	PUNCT
ftr-453	17	21	and	and	CCONJ
ftr-453	17	22	professor	professor	NOUN
ftr-453	17	23	david	david	PROPN
ftr-453	17	24	brennen	brennen	PROPN
ftr-453	17	25	at	at	ADP
ftr-453	17	26	the	the	DET
ftr-453	17	27	university	university	NOUN
ftr-453	17	28	of	of	ADP
ftr-453	17	29	richmond	richmond	PROPN
ftr-453	17	30	for	for	ADP
ftr-453	17	31	their	their	PRON
ftr-453	17	32	very	very	ADV
ftr-453	17	33	helpful	helpful	ADJ
ftr-453	17	34	comments	comment	NOUN
ftr-453	17	35	on	on	ADP
ftr-453	17	36	earlier	early	ADJ
ftr-453	17	37	drafts	draft	NOUN
ftr-453	17	38	of	of	ADP
ftr-453	17	39	this	this	DET
ftr-453	17	40	article	article	NOUN
ftr-453	17	41	.	.	PUNCT
ftr-453	18	1	769	769	NUM
ftr-453	18	2	770	770	NUM
ftr-453	18	3	florida	florida	PROPN
ftr-453	18	4	tax	tax	NOUN
ftr-453	18	5	review	review	NOUN
ftr-453	18	6	[	[	X
ftr-453	18	7	vol	vol	NOUN
ftr-453	18	8	.	.	PUNCT
ftr-453	18	9	4:12	4:12	NUM
ftr-453	18	10	i.	i.	NOUN
ftr-453	18	11	introduction	introduction	NOUN
ftr-453	18	12	“	"	PUNCT
ftr-453	18	13	furthermore	furthermore	ADV
ftr-453	18	14	,	,	PUNCT
ftr-453	18	15	one	one	PRON
ftr-453	18	16	may	may	AUX
ftr-453	18	17	ask	ask	VERB
ftr-453	18	18	why	why	SCONJ
ftr-453	18	19	,	,	PUNCT
ftr-453	18	20	if	if	SCONJ
ftr-453	18	21	the	the	DET
ftr-453	18	22	government	government	NOUN
ftr-453	18	23	does	do	AUX
ftr-453	18	24	not	not	PART
ftr-453	18	25	like	like	VERB
ftr-453	18	26	the	the	DET
ftr-453	18	27	tax	tax	NOUN
ftr-453	18	28	consequences	consequence	NOUN
ftr-453	18	29	of	of	ADP
ftr-453	18	30	such	such	ADJ
ftr-453	18	31	sales	sale	NOUN
ftr-453	18	32	,	,	PUNCT
ftr-453	18	33	the	the	DET
ftr-453	18	34	proper	proper	ADJ
ftr-453	18	35	course	course	NOUN
ftr-453	18	36	is	be	AUX
ftr-453	18	37	not	not	PART
ftr-453	18	38	to	to	PART
ftr-453	18	39	attack	attack	VERB
ftr-453	18	40	the	the	DET
ftr-453	18	41	exemption	exemption	NOUN
ftr-453	18	42	rather	rather	ADV
ftr-453	18	43	than	than	ADP
ftr-453	18	44	to	to	PART
ftr-453	18	45	deny	deny	VERB
ftr-453	18	46	the	the	DET
ftr-453	18	47	existence	existence	NOUN
ftr-453	18	48	of	of	ADP
ftr-453	18	49	the	the	DET
ftr-453	18	50	‘	'	PUNCT
ftr-453	18	51	real	real	ADJ
ftr-453	18	52	sale	sale	NOUN
ftr-453	18	53	’	'	PUNCT
ftr-453	18	54	or	or	CCONJ
ftr-453	18	55	exchange	exchange	NOUN
ftr-453	18	56	.	.	PUNCT
ftr-453	18	57	”1	”1	VERB
ftr-453	19	1	how	how	SCONJ
ftr-453	19	2	to	to	PART
ftr-453	19	3	deal	deal	VERB
ftr-453	19	4	with	with	ADP
ftr-453	19	5	societal	societal	ADJ
ftr-453	19	6	vice	vice	NOUN
ftr-453	19	7	is	be	AUX
ftr-453	19	8	always	always	ADV
ftr-453	19	9	an	an	DET
ftr-453	19	10	interesting	interesting	ADJ
ftr-453	19	11	question	question	NOUN
ftr-453	19	12	.	.	PUNCT
ftr-453	20	1	the	the	DET
ftr-453	20	2	body	body	NOUN
ftr-453	20	3	politic	politic	NOUN
ftr-453	20	4	must	must	AUX
ftr-453	20	5	first	first	ADV
ftr-453	20	6	achieve	achieve	VERB
ftr-453	20	7	a	a	DET
ftr-453	20	8	level	level	NOUN
ftr-453	20	9	of	of	ADP
ftr-453	20	10	maturity	maturity	NOUN
ftr-453	20	11	that	that	PRON
ftr-453	20	12	allows	allow	VERB
ftr-453	20	13	it	it	PRON
ftr-453	20	14	to	to	PART
ftr-453	20	15	formulate	formulate	VERB
ftr-453	20	16	a	a	DET
ftr-453	20	17	consensus	consensus	NOUN
ftr-453	20	18	regarding	regard	VERB
ftr-453	20	19	precisely	precisely	ADV
ftr-453	20	20	what	what	PRON
ftr-453	20	21	constitutes	constitute	VERB
ftr-453	20	22	“	"	PUNCT
ftr-453	20	23	vice	vice	NOUN
ftr-453	20	24	.	.	PUNCT
ftr-453	20	25	”	"	PUNCT
ftr-453	20	26	by	by	ADP
ftr-453	20	27	its	its	PRON
ftr-453	20	28	nature	nature	NOUN
ftr-453	20	29	,	,	PUNCT
ftr-453	20	30	vice	vice	NOUN
ftr-453	20	31	is	be	AUX
ftr-453	20	32	an	an	DET
ftr-453	20	33	activity	activity	NOUN
ftr-453	20	34	to	to	PART
ftr-453	20	35	which	which	PRON
ftr-453	20	36	some	some	PRON
ftr-453	20	37	ascribe	ascribe	VERB
ftr-453	20	38	no	no	DET
ftr-453	20	39	harm	harm	NOUN
ftr-453	20	40	and	and	CCONJ
ftr-453	20	41	others	other	NOUN
ftr-453	20	42	view	view	VERB
ftr-453	20	43	as	as	ADP
ftr-453	20	44	inherently	inherently	ADV
ftr-453	20	45	harmful	harmful	ADJ
ftr-453	20	46	.	.	PUNCT
ftr-453	21	1	achieving	achieve	VERB
ftr-453	21	2	consensus	consensus	NOUN
ftr-453	21	3	is	be	AUX
ftr-453	21	4	therefore	therefore	ADV
ftr-453	21	5	no	no	DET
ftr-453	21	6	easy	easy	ADJ
ftr-453	21	7	task	task	NOUN
ftr-453	21	8	,	,	PUNCT
ftr-453	21	9	and	and	CCONJ
ftr-453	21	10	then	then	ADV
ftr-453	21	11	,	,	PUNCT
ftr-453	21	12	recognizing	recognize	VERB
ftr-453	21	13	that	that	SCONJ
ftr-453	21	14	supply	supply	NOUN
ftr-453	21	15	would	would	AUX
ftr-453	21	16	not	not	PART
ftr-453	21	17	exist	exist	VERB
ftr-453	21	18	but	but	CCONJ
ftr-453	21	19	for	for	ADP
ftr-453	21	20	demand	demand	NOUN
ftr-453	21	21	,	,	PUNCT
ftr-453	21	22	and	and	CCONJ
ftr-453	21	23	vice	vice	NOUN
ftr-453	21	24	-	-	NOUN
ftr-453	21	25	versa	versa	ADV
ftr-453	21	26	,	,	PUNCT
ftr-453	21	27	the	the	DET
ftr-453	21	28	body	body	NOUN
ftr-453	21	29	politic	politic	NOUN
ftr-453	21	30	must	must	AUX
ftr-453	21	31	determine	determine	VERB
ftr-453	21	32	whether	whether	SCONJ
ftr-453	21	33	enforcement	enforcement	NOUN
ftr-453	21	34	resources	resource	NOUN
ftr-453	21	35	are	be	AUX
ftr-453	21	36	best	well	ADV
ftr-453	21	37	directed	direct	VERB
ftr-453	21	38	towards	towards	ADP
ftr-453	21	39	consumers	consumer	NOUN
ftr-453	21	40	,	,	PUNCT
ftr-453	21	41	towards	towards	ADP
ftr-453	21	42	producers	producer	NOUN
ftr-453	21	43	,	,	PUNCT
ftr-453	21	44	or	or	CCONJ
ftr-453	21	45	equally	equally	ADV
ftr-453	21	46	towards	towards	ADP
ftr-453	21	47	both	both	PRON
ftr-453	21	48	.	.	PUNCT
ftr-453	22	1	here	here	ADV
ftr-453	22	2	,	,	PUNCT
ftr-453	22	3	questions	question	NOUN
ftr-453	22	4	of	of	ADP
ftr-453	22	5	fairness	fairness	NOUN
ftr-453	22	6	and	and	CCONJ
ftr-453	22	7	efficiency	efficiency	NOUN
ftr-453	22	8	arise	arise	NOUN
ftr-453	22	9	.	.	PUNCT
ftr-453	23	1	is	be	AUX
ftr-453	23	2	it	it	PRON
ftr-453	23	3	fair	fair	ADJ
ftr-453	23	4	,	,	PUNCT
ftr-453	23	5	for	for	ADP
ftr-453	23	6	example	example	NOUN
ftr-453	23	7	,	,	PUNCT
ftr-453	23	8	to	to	PART
ftr-453	23	9	direct	direct	VERB
ftr-453	23	10	enforcement	enforcement	NOUN
ftr-453	23	11	measures	measure	NOUN
ftr-453	23	12	towards	towards	ADP
ftr-453	23	13	the	the	DET
ftr-453	23	14	producer	producer	NOUN
ftr-453	23	15	when	when	SCONJ
ftr-453	23	16	other	other	ADJ
ftr-453	23	17	socio	socio	NOUN
ftr-453	23	18	-	-	PUNCT
ftr-453	23	19	economic	economic	ADJ
ftr-453	23	20	factors	factor	NOUN
ftr-453	23	21	prevent	prevent	VERB
ftr-453	23	22	the	the	DET
ftr-453	23	23	producer	producer	NOUN
ftr-453	23	24	from	from	ADP
ftr-453	23	25	satisfying	satisfy	VERB
ftr-453	23	26	its	its	PRON
ftr-453	23	27	needs	need	NOUN
ftr-453	23	28	in	in	ADP
ftr-453	23	29	a	a	DET
ftr-453	23	30	more	more	ADV
ftr-453	23	31	legitimate	legitimate	ADJ
ftr-453	23	32	manner	manner	NOUN
ftr-453	23	33	?	?	PUNCT
ftr-453	24	1	does	do	AUX
ftr-453	24	2	it	it	PRON
ftr-453	24	3	make	make	VERB
ftr-453	24	4	sense	sense	NOUN
ftr-453	24	5	to	to	PART
ftr-453	24	6	bring	bring	VERB
ftr-453	24	7	enforcement	enforcement	NOUN
ftr-453	24	8	measures	measure	NOUN
ftr-453	24	9	solely	solely	ADV
ftr-453	24	10	against	against	ADP
ftr-453	24	11	the	the	DET
ftr-453	24	12	consumer	consumer	NOUN
ftr-453	24	13	and	and	CCONJ
ftr-453	24	14	not	not	PART
ftr-453	24	15	at	at	ADV
ftr-453	24	16	all	all	ADV
ftr-453	24	17	against	against	ADP
ftr-453	24	18	the	the	DET
ftr-453	24	19	producer	producer	NOUN
ftr-453	24	20	of	of	ADP
ftr-453	24	21	vice	vice	NOUN
ftr-453	24	22	?	?	PUNCT
ftr-453	25	1	a	a	DET
ftr-453	25	2	war	war	NOUN
ftr-453	25	3	on	on	ADP
ftr-453	25	4	consumers	consumer	NOUN
ftr-453	25	5	might	might	AUX
ftr-453	25	6	be	be	AUX
ftr-453	25	7	absurdly	absurdly	ADV
ftr-453	25	8	ineffective	ineffective	ADJ
ftr-453	25	9	if	if	SCONJ
ftr-453	25	10	the	the	DET
ftr-453	25	11	enforcement	enforcement	NOUN
ftr-453	25	12	resources	resource	NOUN
ftr-453	25	13	devoted	devote	VERB
ftr-453	25	14	thereto	thereto	VERB
ftr-453	25	15	pale	pale	NOUN
ftr-453	25	16	in	in	ADP
ftr-453	25	17	comparison	comparison	NOUN
ftr-453	25	18	to	to	ADP
ftr-453	25	19	the	the	DET
ftr-453	25	20	enforcement	enforcement	NOUN
ftr-453	25	21	resources	resource	NOUN
ftr-453	25	22	devoted	devote	VERB
ftr-453	25	23	to	to	ADP
ftr-453	25	24	producers	producer	NOUN
ftr-453	25	25	.	.	PUNCT
ftr-453	26	1	this	this	DET
ftr-453	26	2	article	article	NOUN
ftr-453	26	3	is	be	AUX
ftr-453	26	4	not	not	PART
ftr-453	26	5	about	about	ADP
ftr-453	26	6	the	the	DET
ftr-453	26	7	war	war	NOUN
ftr-453	26	8	on	on	ADP
ftr-453	26	9	drugs	drug	NOUN
ftr-453	26	10	or	or	CCONJ
ftr-453	26	11	the	the	DET
ftr-453	26	12	campaign	campaign	NOUN
ftr-453	26	13	against	against	ADP
ftr-453	26	14	big	big	ADJ
ftr-453	26	15	tobacco	tobacco	NOUN
ftr-453	26	16	,	,	PUNCT
ftr-453	26	17	nor	nor	CCONJ
ftr-453	26	18	does	do	AUX
ftr-453	26	19	it	it	PRON
ftr-453	26	20	concern	concern	VERB
ftr-453	26	21	the	the	DET
ftr-453	26	22	debate	debate	NOUN
ftr-453	26	23	regarding	regard	VERB
ftr-453	26	24	the	the	DET
ftr-453	26	25	world	world	NOUN
ftr-453	26	26	’s	’s	PART
ftr-453	26	27	oldest	old	ADJ
ftr-453	26	28	profession	profession	NOUN
ftr-453	26	29	.	.	PUNCT
ftr-453	27	1	it	it	PRON
ftr-453	27	2	is	be	AUX
ftr-453	27	3	about	about	ADP
ftr-453	27	4	a	a	DET
ftr-453	27	5	tax	tax	NOUN
ftr-453	27	6	vice	vice	NOUN
ftr-453	27	7	.	.	PUNCT
ftr-453	28	1	tax	tax	NOUN
ftr-453	28	2	jurisprudence	jurisprudence	NOUN
ftr-453	28	3	is	be	AUX
ftr-453	28	4	quickly	quickly	ADV
ftr-453	28	5	approaching	approach	VERB
ftr-453	28	6	a	a	DET
ftr-453	28	7	mature	mature	ADJ
ftr-453	28	8	consensus	consensus	NOUN
ftr-453	28	9	that	that	SCONJ
ftr-453	28	10	tax	tax	NOUN
ftr-453	28	11	shelters	shelter	NOUN
ftr-453	28	12	constitute	constitute	VERB
ftr-453	28	13	a	a	DET
ftr-453	28	14	definable	definable	ADJ
ftr-453	28	15	societal	societal	ADJ
ftr-453	28	16	vice	vice	NOUN
ftr-453	28	17	–	–	PUNCT
ftr-453	28	18	something	something	PRON
ftr-453	28	19	in2	in2	X
ftr-453	28	20	which	which	PRON
ftr-453	28	21	many	many	ADJ
ftr-453	28	22	individual	individual	ADJ
ftr-453	28	23	taxpayers	taxpayer	NOUN
ftr-453	28	24	might	might	AUX
ftr-453	28	25	participate	participate	VERB
ftr-453	28	26	if	if	SCONJ
ftr-453	28	27	given	give	VERB
ftr-453	28	28	the	the	DET
ftr-453	28	29	opportunity	opportunity	NOUN
ftr-453	28	30	,	,	PUNCT
ftr-453	28	31	but	but	CCONJ
ftr-453	28	32	which	which	PRON
ftr-453	28	33	is	be	AUX
ftr-453	28	34	invariably	invariably	ADV
ftr-453	28	35	harmful	harmful	ADJ
ftr-453	28	36	to	to	ADP
ftr-453	28	37	the	the	DET
ftr-453	28	38	whole	whole	NOUN
ftr-453	28	39	.	.	PUNCT
ftr-453	29	1	the	the	DET
ftr-453	29	2	question	question	NOUN
ftr-453	29	3	then	then	ADV
ftr-453	29	4	becomes	become	VERB
ftr-453	29	5	how3	how3	PROPN
ftr-453	29	6	1	1	NUM
ftr-453	29	7	.	.	PUNCT
ftr-453	30	1	commissioner	commissioner	PROPN
ftr-453	30	2	v.	v.	PROPN
ftr-453	30	3	brown	brown	PROPN
ftr-453	30	4	,	,	PUNCT
ftr-453	30	5	380	380	NUM
ftr-453	30	6	u.s	u.s	PROPN
ftr-453	30	7	.	.	PROPN
ftr-453	30	8	563	563	NUM
ftr-453	30	9	,	,	PUNCT
ftr-453	30	10	580	580	NUM
ftr-453	30	11	(	(	PUNCT
ftr-453	30	12	1965	1965	NUM
ftr-453	30	13	)	)	PUNCT
ftr-453	30	14	(	(	PUNCT
ftr-453	30	15	harlan	harlan	PROPN
ftr-453	30	16	,	,	PUNCT
ftr-453	30	17	j.	j.	PROPN
ftr-453	30	18	,	,	PUNCT
ftr-453	30	19	concurring	concur	VERB
ftr-453	30	20	)	)	PUNCT
ftr-453	30	21	.	.	PUNCT
ftr-453	31	1	2	2	X
ftr-453	31	2	.	.	X
ftr-453	31	3	congressional	congressional	ADJ
ftr-453	31	4	concern	concern	NOUN
ftr-453	31	5	regarding	regard	VERB
ftr-453	31	6	tax	tax	NOUN
ftr-453	31	7	shelters	shelter	NOUN
ftr-453	31	8	can	can	AUX
ftr-453	31	9	be	be	AUX
ftr-453	31	10	traced	trace	VERB
ftr-453	31	11	to	to	ADP
ftr-453	31	12	the	the	DET
ftr-453	31	13	tax	tax	NOUN
ftr-453	31	14	reform	reform	NOUN
ftr-453	31	15	act	act	NOUN
ftr-453	31	16	of	of	ADP
ftr-453	31	17	1969	1969	NUM
ftr-453	31	18	,	,	PUNCT
ftr-453	31	19	83	83	NUM
ftr-453	31	20	stat	stat	NOUN
ftr-453	31	21	.	.	PUNCT
ftr-453	32	1	487	487	NUM
ftr-453	32	2	(	(	PUNCT
ftr-453	32	3	1969	1969	NUM
ftr-453	32	4	)	)	PUNCT
ftr-453	32	5	.	.	PUNCT
ftr-453	33	1	see	see	VERB
ftr-453	33	2	mortimer	mortimer	PROPN
ftr-453	33	3	caplin	caplin	PROPN
ftr-453	33	4	,	,	PUNCT
ftr-453	33	5	tax	tax	NOUN
ftr-453	33	6	shelter	shelter	NOUN
ftr-453	33	7	disputes	dispute	NOUN
ftr-453	33	8	and	and	CCONJ
ftr-453	33	9	litigation	litigation	NOUN
ftr-453	33	10	with	with	ADP
ftr-453	33	11	the	the	DET
ftr-453	33	12	internal	internal	ADJ
ftr-453	33	13	revenue	revenue	NOUN
ftr-453	33	14	service—1987	service—1987	PROPN
ftr-453	33	15	style	style	NOUN
ftr-453	33	16	,	,	PUNCT
ftr-453	33	17	6	6	NUM
ftr-453	33	18	va	va	NOUN
ftr-453	33	19	.	.	PUNCT
ftr-453	34	1	tax	tax	PROPN
ftr-453	34	2	rev	rev	PROPN
ftr-453	34	3	.	.	PROPN
ftr-453	35	1	709	709	NUM
ftr-453	35	2	,	,	PUNCT
ftr-453	35	3	712	712	NUM
ftr-453	35	4	(	(	PUNCT
ftr-453	35	5	1987	1987	NUM
ftr-453	35	6	)	)	PUNCT
ftr-453	35	7	.	.	PUNCT
ftr-453	36	1	in	in	ADP
ftr-453	36	2	1984	1984	NUM
ftr-453	36	3	,	,	PUNCT
ftr-453	36	4	congress	congress	PROPN
ftr-453	36	5	began	begin	VERB
ftr-453	36	6	to	to	PART
ftr-453	36	7	look	look	VERB
ftr-453	36	8	upon	upon	SCONJ
ftr-453	36	9	tax	tax	NOUN
ftr-453	36	10	shelters	shelter	NOUN
ftr-453	36	11	as	as	ADP
ftr-453	36	12	a	a	DET
ftr-453	36	13	criminal	criminal	ADJ
ftr-453	36	14	vice	vice	NOUN
ftr-453	36	15	,	,	PUNCT
ftr-453	36	16	of	of	ADP
ftr-453	36	17	sorts	sort	NOUN
ftr-453	36	18	.	.	PUNCT
ftr-453	37	1	see	see	VERB
ftr-453	37	2	i	i	PRON
ftr-453	37	3	d.	d.	PROPN
ftr-453	37	4	at	at	ADP
ftr-453	37	5	715	715	NUM
ftr-453	37	6	(	(	PUNCT
ftr-453	37	7	stating	state	VERB
ftr-453	37	8	“	"	PUNCT
ftr-453	37	9	[	[	X
ftr-453	37	10	the	the	DET
ftr-453	37	11	1984	1984	NUM
ftr-453	37	12	]	]	PUNCT
ftr-453	37	13	provisions	provision	NOUN
ftr-453	37	14	represent	represent	VERB
ftr-453	37	15	a	a	DET
ftr-453	37	16	major	major	ADJ
ftr-453	37	17	shift	shift	NOUN
ftr-453	37	18	in	in	ADP
ftr-453	37	19	emphasis	emphasis	NOUN
ftr-453	37	20	under	under	ADP
ftr-453	37	21	our	our	PRON
ftr-453	37	22	tax	tax	NOUN
ftr-453	37	23	law	law	NOUN
ftr-453	37	24	,	,	PUNCT
ftr-453	37	25	moving	move	VERB
ftr-453	37	26	away	away	ADV
ftr-453	37	27	from	from	ADP
ftr-453	37	28	concepts	concept	NOUN
ftr-453	37	29	of	of	ADP
ftr-453	37	30	voluntary	voluntary	ADJ
ftr-453	37	31	compliance	compliance	NOUN
ftr-453	37	32	and	and	CCONJ
ftr-453	37	33	self	self	NOUN
ftr-453	37	34	-	-	PUNCT
ftr-453	37	35	assessment	assessment	NOUN
ftr-453	37	36	and	and	CCONJ
ftr-453	37	37	shifting	shift	VERB
ftr-453	37	38	toward	toward	ADP
ftr-453	37	39	a	a	DET
ftr-453	37	40	codification	codification	NOUN
ftr-453	37	41	of	of	ADP
ftr-453	37	42	what	what	PRON
ftr-453	37	43	might	might	AUX
ftr-453	37	44	be	be	AUX
ftr-453	37	45	called	call	VERB
ftr-453	37	46	‘	'	PUNCT
ftr-453	37	47	crime	crime	NOUN
ftr-453	37	48	and	and	CCONJ
ftr-453	37	49	punishment	punishment	NOUN
ftr-453	37	50	’	'	PUNCT
ftr-453	37	51	.	.	PUNCT
ftr-453	37	52	”	"	PUNCT
ftr-453	37	53	)	)	PUNCT
ftr-453	37	54	.	.	PUNCT
ftr-453	38	1	3	3	X
ftr-453	38	2	.	.	X
ftr-453	38	3	for	for	ADP
ftr-453	38	4	now	now	ADV
ftr-453	38	5	,	,	PUNCT
ftr-453	38	6	a	a	DET
ftr-453	38	7	working	work	VERB
ftr-453	38	8	definition	definition	NOUN
ftr-453	38	9	of	of	ADP
ftr-453	38	10	tax	tax	NOUN
ftr-453	38	11	shelter	shelter	NOUN
ftr-453	38	12	is	be	AUX
ftr-453	38	13	implicit	implicit	ADJ
ftr-453	38	14	in	in	ADP
ftr-453	38	15	the	the	DET
ftr-453	38	16	following	follow	VERB
ftr-453	38	17	recent	recent	ADJ
ftr-453	38	18	comment	comment	NOUN
ftr-453	38	19	relating	relate	VERB
ftr-453	38	20	to	to	ADP
ftr-453	38	21	financial	financial	ADJ
ftr-453	38	22	assets	asset	NOUN
ftr-453	38	23	:	:	PUNCT
ftr-453	39	1	[	[	X
ftr-453	39	2	t]here	t]here	NOUN
ftr-453	39	3	are	be	AUX
ftr-453	39	4	two	two	NUM
ftr-453	39	5	kinds	kind	NOUN
ftr-453	39	6	of	of	ADP
ftr-453	39	7	tax	tax	NOUN
ftr-453	39	8	benefits	benefit	NOUN
ftr-453	39	9	that	that	PRON
ftr-453	39	10	travel	travel	VERB
ftr-453	39	11	with	with	ADP
ftr-453	39	12	financial	financial	ADJ
ftr-453	39	13	assets	asset	NOUN
ftr-453	39	14	.	.	PUNCT
ftr-453	40	1	the	the	DET
ftr-453	40	2	first	first	ADJ
ftr-453	40	3	is	be	AUX
ftr-453	40	4	intended	intend	VERB
ftr-453	40	5	to	to	PART
ftr-453	40	6	encourage	encourage	VERB
ftr-453	40	7	specified	specify	VERB
ftr-453	40	8	investment	investment	NOUN
ftr-453	40	9	behavior	behavior	NOUN
ftr-453	40	10	(	(	PUNCT
ftr-453	40	11	e.g.	e.g.	ADV
ftr-453	40	12	,	,	PUNCT
ftr-453	40	13	investment	investment	NOUN
ftr-453	40	14	in	in	ADP
ftr-453	40	15	business	business	NOUN
ftr-453	40	16	,	,	PUNCT
ftr-453	40	17	low	low	ADJ
ftr-453	40	18	-	-	PUNCT
ftr-453	40	19	income	income	NOUN
ftr-453	40	20	housing	housing	NOUN
ftr-453	40	21	,	,	PUNCT
ftr-453	40	22	or	or	CCONJ
ftr-453	40	23	public	public	ADJ
ftr-453	40	24	facilities	facility	NOUN
ftr-453	40	25	)	)	PUNCT
ftr-453	40	26	.	.	PUNCT
ftr-453	41	1	taxpayers	taxpayer	NOUN
ftr-453	41	2	abuse	abuse	VERB
ftr-453	41	3	this	this	DET
ftr-453	41	4	kind	kind	NOUN
ftr-453	41	5	of	of	ADP
ftr-453	41	6	benefit	benefit	NOUN
ftr-453	41	7	when	when	SCONJ
ftr-453	41	8	they	they	PRON
ftr-453	41	9	obtain	obtain	VERB
ftr-453	41	10	the	the	DET
ftr-453	41	11	benefit	benefit	NOUN
ftr-453	41	12	in	in	ADP
ftr-453	41	13	the	the	DET
ftr-453	41	14	absence	absence	NOUN
ftr-453	41	15	of	of	ADP
ftr-453	41	16	the	the	DET
ftr-453	41	17	investment	investment	NOUN
ftr-453	41	18	behavior	behavior	NOUN
ftr-453	41	19	that	that	PRON
ftr-453	41	20	congress	congress	PROPN
ftr-453	41	21	sought	seek	VERB
ftr-453	41	22	to	to	PART
ftr-453	41	23	encourage	encourage	VERB
ftr-453	41	24	.	.	PUNCT
ftr-453	42	1	the	the	DET
ftr-453	42	2	second	second	ADJ
ftr-453	42	3	kind	kind	NOUN
ftr-453	42	4	of	of	ADP
ftr-453	42	5	benefit	benefit	NOUN
ftr-453	42	6	is	be	AUX
ftr-453	42	7	designed	design	VERB
ftr-453	42	8	to	to	PART
ftr-453	42	9	exempt	exempt	VERB
ftr-453	42	10	specific	specific	ADJ
ftr-453	42	11	persons	person	NOUN
ftr-453	42	12	or	or	CCONJ
ftr-453	42	13	entities	entity	NOUN
ftr-453	42	14	from	from	ADP
ftr-453	42	15	taxation	taxation	NOUN
ftr-453	42	16	under	under	ADP
ftr-453	42	17	specific	specific	ADJ
ftr-453	42	18	circumstances	circumstance	NOUN
ftr-453	42	19	(	(	PUNCT
ftr-453	42	20	e.g.	e.g.	ADV
ftr-453	42	21	,	,	PUNCT
ftr-453	42	22	the	the	DET
ftr-453	42	23	dividends	dividend	NOUN
ftr-453	42	24	received	receive	VERB
ftr-453	42	25	deduction	deduction	NOUN
ftr-453	42	26	,	,	PUNCT
ftr-453	42	27	the	the	DET
ftr-453	42	28	foreign	foreign	ADJ
ftr-453	42	29	tax	tax	NOUN
ftr-453	42	30	credit	credit	NOUN
ftr-453	42	31	,	,	PUNCT
ftr-453	42	32	and	and	CCONJ
ftr-453	42	33	the	the	DET
ftr-453	42	34	treatment	treatment	NOUN
ftr-453	42	35	of	of	ADP
ftr-453	42	36	exempt	exempt	ADJ
ftr-453	42	37	organizations	organization	NOUN
ftr-453	42	38	)	)	PUNCT
ftr-453	42	39	.	.	PUNCT
ftr-453	43	1	taxpayers	taxpayer	NOUN
ftr-453	43	2	abuse	abuse	VERB
ftr-453	43	3	this	this	DET
ftr-453	43	4	kind	kind	NOUN
ftr-453	43	5	of	of	ADP
ftr-453	43	6	benefit	benefit	NOUN
ftr-453	43	7	when	when	SCONJ
ftr-453	43	8	they	they	PRON
ftr-453	43	9	obtain	obtain	VERB
ftr-453	43	10	the	the	DET
ftr-453	43	11	benefit	benefit	NOUN
ftr-453	43	12	in	in	ADP
ftr-453	43	13	the	the	DET
ftr-453	43	14	absence	absence	NOUN
ftr-453	43	15	of	of	ADP
ftr-453	43	16	the	the	DET
ftr-453	43	17	specified	specified	ADJ
ftr-453	43	18	circumstances	circumstance	NOUN
ftr-453	43	19	.	.	PUNCT
ftr-453	44	1	david	david	PROPN
ftr-453	44	2	p.	p.	PROPN
ftr-453	44	3	hariton	hariton	PROPN
ftr-453	44	4	,	,	PUNCT
ftr-453	44	5	tax	tax	NOUN
ftr-453	44	6	benefits	benefit	NOUN
ftr-453	44	7	,	,	PUNCT
ftr-453	44	8	tax	tax	NOUN
ftr-453	44	9	administration	administration	NOUN
ftr-453	44	10	,	,	PUNCT
ftr-453	44	11	and	and	CCONJ
ftr-453	44	12	legislative	legislative	ADJ
ftr-453	44	13	intent	intent	NOUN
ftr-453	44	14	,	,	PUNCT
ftr-453	44	15	53	53	NUM
ftr-453	44	16	tax	tax	NOUN
ftr-453	44	17	law	law	NOUN
ftr-453	44	18	579	579	NUM
ftr-453	44	19	,	,	PUNCT
ftr-453	44	20	2001	2001	NUM
ftr-453	44	21	]	]	PUNCT
ftr-453	44	22	when	when	SCONJ
ftr-453	44	23	charity	charity	NOUN
ftr-453	44	24	aids	aids	PROPN
ftr-453	44	25	tax	tax	NOUN
ftr-453	44	26	shelters	shelter	NOUN
ftr-453	44	27	771	771	NUM
ftr-453	44	28	society	society	NOUN
ftr-453	44	29	should	should	AUX
ftr-453	44	30	allocate	allocate	VERB
ftr-453	44	31	it	it	PRON
ftr-453	44	32	’s	’s	ADV
ftr-453	44	33	enforcement	enforcement	NOUN
ftr-453	44	34	resources	resource	NOUN
ftr-453	44	35	to	to	PART
ftr-453	44	36	eliminate	eliminate	VERB
ftr-453	44	37	tax	tax	NOUN
ftr-453	44	38	shelters	shelter	NOUN
ftr-453	44	39	.	.	PUNCT
ftr-453	45	1	presently	presently	ADV
ftr-453	45	2	,	,	PUNCT
ftr-453	45	3	tax	tax	NOUN
ftr-453	45	4	law	law	NOUN
ftr-453	45	5	is	be	AUX
ftr-453	45	6	disproportionately	disproportionately	ADV
ftr-453	45	7	concerned	concerned	ADJ
ftr-453	45	8	with	with	ADP
ftr-453	45	9	directing	direct	VERB
ftr-453	45	10	enforcement	enforcement	NOUN
ftr-453	45	11	resources	resource	NOUN
ftr-453	45	12	against	against	ADP
ftr-453	45	13	“	"	PUNCT
ftr-453	45	14	consumers	consumer	NOUN
ftr-453	45	15	”	"	PUNCT
ftr-453	45	16	of	of	ADP
ftr-453	45	17	tax	tax	NOUN
ftr-453	45	18	shelters	shelter	NOUN
ftr-453	45	19	(	(	PUNCT
ftr-453	45	20	e.g.	e.g.	ADV
ftr-453	45	21	,	,	PUNCT
ftr-453	45	22	taxable	taxable	ADJ
ftr-453	45	23	individuals	individual	NOUN
ftr-453	45	24	or	or	CCONJ
ftr-453	45	25	entities	entity	NOUN
ftr-453	45	26	that	that	PRON
ftr-453	45	27	essentially	essentially	ADV
ftr-453	45	28	buy	buy	VERB
ftr-453	45	29	tax	tax	NOUN
ftr-453	45	30	benefits	benefit	NOUN
ftr-453	45	31	)	)	PUNCT
ftr-453	45	32	and	and	CCONJ
ftr-453	45	33	insufficiently	insufficiently	ADV
ftr-453	45	34	concerned	concerned	ADJ
ftr-453	45	35	with	with	ADP
ftr-453	45	36	“	"	PUNCT
ftr-453	45	37	producers”(e.g	producers”(e.g	PROPN
ftr-453	45	38	.	.	PROPN
ftr-453	45	39	,	,	PUNCT
ftr-453	45	40	charities	charity	NOUN
ftr-453	45	41	and	and	CCONJ
ftr-453	45	42	other	other	ADJ
ftr-453	45	43	“	"	PUNCT
ftr-453	45	44	zero	zero	NUM
ftr-453	45	45	-	-	PUNCT
ftr-453	45	46	bracket	bracket	NOUN
ftr-453	45	47	taxpayers	taxpayer	NOUN
ftr-453	45	48	”	"	PUNCT
ftr-453	45	49	)	)	PUNCT
ftr-453	45	50	that	that	PRON
ftr-453	45	51	willingly4	willingly4	PROPN
ftr-453	45	52	put	put	VERB
ftr-453	45	53	tax	tax	NOUN
ftr-453	45	54	benefits	benefit	NOUN
ftr-453	45	55	on	on	ADP
ftr-453	45	56	the	the	DET
ftr-453	45	57	market	market	NOUN
ftr-453	45	58	.	.	PUNCT
ftr-453	46	1	some	some	DET
ftr-453	46	2	producers	producer	NOUN
ftr-453	46	3	,	,	PUNCT
ftr-453	46	4	foreign	foreign	ADJ
ftr-453	46	5	taxpayers	taxpayer	NOUN
ftr-453	46	6	,	,	PUNCT
ftr-453	46	7	in	in	ADP
ftr-453	46	8	particular	particular	ADJ
ftr-453	46	9	,	,	PUNCT
ftr-453	46	10	are	be	AUX
ftr-453	46	11	beyond	beyond	ADP
ftr-453	46	12	tax	tax	NOUN
ftr-453	46	13	law	law	NOUN
ftr-453	46	14	’s	’s	PART
ftr-453	46	15	jurisdictional	jurisdictional	ADJ
ftr-453	46	16	reach	reach	NOUN
ftr-453	46	17	and	and	CCONJ
ftr-453	46	18	that	that	DET
ftr-453	46	19	fact	fact	NOUN
ftr-453	46	20	explains	explain	VERB
ftr-453	46	21	the5	the5	NOUN
ftr-453	46	22	lack	lack	NOUN
ftr-453	46	23	of	of	ADP
ftr-453	46	24	enforcement	enforcement	NOUN
ftr-453	46	25	measures	measure	NOUN
ftr-453	46	26	against	against	ADP
ftr-453	46	27	those	those	DET
ftr-453	46	28	producers	producer	NOUN
ftr-453	46	29	.	.	PUNCT
ftr-453	47	1	but	but	CCONJ
ftr-453	47	2	this	this	PRON
ftr-453	47	3	is	be	AUX
ftr-453	47	4	most	most	ADV
ftr-453	47	5	certainly	certainly	ADV
ftr-453	47	6	not	not	PART
ftr-453	47	7	the	the	DET
ftr-453	47	8	case	case	NOUN
ftr-453	47	9	for	for	ADP
ftr-453	47	10	charity	charity	NOUN
ftr-453	47	11	.	.	PUNCT
ftr-453	48	1	charity	charity	NOUN
ftr-453	48	2	has	have	AUX
ftr-453	48	3	been	be	AUX
ftr-453	48	4	within	within	ADP
ftr-453	48	5	regulatory	regulatory	ADJ
ftr-453	48	6	jurisdiction	jurisdiction	NOUN
ftr-453	48	7	at	at	ADP
ftr-453	48	8	least6	least6	NOUN
ftr-453	48	9	since	since	SCONJ
ftr-453	48	10	the	the	DET
ftr-453	48	11	day	day	NOUN
ftr-453	48	12	it	it	PRON
ftr-453	48	13	began	begin	VERB
ftr-453	48	14	operating	operate	VERB
ftr-453	48	15	a	a	DET
ftr-453	48	16	macaroni	macaroni	NOUN
ftr-453	48	17	factory	factory	NOUN
ftr-453	48	18	in	in	ADP
ftr-453	48	19	competition	competition	NOUN
ftr-453	48	20	with	with	ADP
ftr-453	48	21	taxable	taxable	ADJ
ftr-453	48	22	entities	entity	NOUN
ftr-453	48	23	.	.	PUNCT
ftr-453	49	1	there	there	PRON
ftr-453	49	2	is	be	VERB
ftr-453	49	3	not	not	PART
ftr-453	49	4	even	even	ADV
ftr-453	49	5	an	an	DET
ftr-453	49	6	purely	purely	ADV
ftr-453	49	7	logistical	logistical	ADJ
ftr-453	49	8	reason	reason	NOUN
ftr-453	49	9	why	why	SCONJ
ftr-453	49	10	tax	tax	NOUN
ftr-453	49	11	law	law	NOUN
ftr-453	49	12	should7	should7	NOUN
ftr-453	50	1	ignore	ignore	VERB
ftr-453	50	2	charity	charity	NOUN
ftr-453	50	3	’s	’s	PART
ftr-453	50	4	role	role	NOUN
ftr-453	50	5	in	in	ADP
ftr-453	50	6	the	the	DET
ftr-453	50	7	tax	tax	NOUN
ftr-453	50	8	shelter	shelter	NOUN
ftr-453	50	9	market	market	NOUN
ftr-453	50	10	.	.	PUNCT
ftr-453	51	1	if	if	SCONJ
ftr-453	51	2	shelters	shelter	NOUN
ftr-453	51	3	constitute	constitute	VERB
ftr-453	51	4	a	a	DET
ftr-453	51	5	vice	vice	NOUN
ftr-453	51	6	that	that	SCONJ
ftr-453	51	7	580	580	NUM
ftr-453	51	8	(	(	PUNCT
ftr-453	51	9	2000	2000	NUM
ftr-453	51	10	)	)	PUNCT
ftr-453	51	11	.	.	PUNCT
ftr-453	52	1	as	as	SCONJ
ftr-453	52	2	will	will	AUX
ftr-453	52	3	be	be	AUX
ftr-453	52	4	explained	explain	VERB
ftr-453	52	5	in	in	ADP
ftr-453	52	6	greater	great	ADJ
ftr-453	52	7	detail	detail	NOUN
ftr-453	52	8	below	below	ADV
ftr-453	52	9	,	,	PUNCT
ftr-453	52	10	a	a	DET
ftr-453	52	11	shelter	shelter	NOUN
ftr-453	52	12	occurs	occur	VERB
ftr-453	52	13	when	when	SCONJ
ftr-453	52	14	a	a	DET
ftr-453	52	15	taxpayer	taxpayer	NOUN
ftr-453	52	16	emulates	emulate	VERB
ftr-453	52	17	but	but	CCONJ
ftr-453	52	18	does	do	AUX
ftr-453	52	19	not	not	PART
ftr-453	52	20	actually	actually	ADV
ftr-453	52	21	achieve	achieve	VERB
ftr-453	52	22	or	or	CCONJ
ftr-453	52	23	engage	engage	VERB
ftr-453	52	24	in	in	ADP
ftr-453	52	25	a	a	DET
ftr-453	52	26	status	status	NOUN
ftr-453	52	27	or	or	CCONJ
ftr-453	52	28	behavior	behavior	NOUN
ftr-453	52	29	for	for	ADP
ftr-453	52	30	which	which	PRON
ftr-453	52	31	a	a	DET
ftr-453	52	32	tax	tax	NOUN
ftr-453	52	33	benefit	benefit	NOUN
ftr-453	52	34	is	be	AUX
ftr-453	52	35	available	available	ADJ
ftr-453	52	36	,	,	PUNCT
ftr-453	52	37	and	and	CCONJ
ftr-453	52	38	then	then	ADV
ftr-453	52	39	claims	claim	VERB
ftr-453	52	40	the	the	DET
ftr-453	52	41	tax	tax	NOUN
ftr-453	52	42	benefit	benefit	NOUN
ftr-453	52	43	.	.	PUNCT
ftr-453	53	1	see	see	VERB
ftr-453	53	2	infra	infra	NOUN
ftr-453	53	3	notes	note	VERB
ftr-453	53	4	20	20	NUM
ftr-453	53	5	-	-	SYM
ftr-453	53	6	23	23	NUM
ftr-453	53	7	and	and	CCONJ
ftr-453	53	8	accompanying	accompany	VERB
ftr-453	53	9	text	text	NOUN
ftr-453	53	10	.	.	PUNCT
ftr-453	54	1	4	4	X
ftr-453	54	2	.	.	X
ftr-453	54	3	the	the	DET
ftr-453	54	4	term	term	NOUN
ftr-453	54	5	“	"	PUNCT
ftr-453	54	6	zero	zero	NUM
ftr-453	54	7	bracket	bracket	NOUN
ftr-453	54	8	taxpayer	taxpayer	NOUN
ftr-453	54	9	”	"	PUNCT
ftr-453	54	10	generally	generally	ADV
ftr-453	54	11	refers	refer	VERB
ftr-453	54	12	to	to	ADP
ftr-453	54	13	persons	person	NOUN
ftr-453	54	14	or	or	CCONJ
ftr-453	54	15	entities	entity	NOUN
ftr-453	54	16	that	that	PRON
ftr-453	54	17	are	be	AUX
ftr-453	54	18	exempt	exempt	ADJ
ftr-453	54	19	from	from	ADP
ftr-453	54	20	taxation	taxation	NOUN
ftr-453	54	21	,	,	PUNCT
ftr-453	54	22	such	such	ADJ
ftr-453	54	23	as	as	ADP
ftr-453	54	24	charities	charity	NOUN
ftr-453	54	25	,	,	PUNCT
ftr-453	54	26	qualified	qualified	ADJ
ftr-453	54	27	plans	plan	NOUN
ftr-453	54	28	,	,	PUNCT
ftr-453	54	29	native	native	ADJ
ftr-453	54	30	american	american	PROPN
ftr-453	54	31	tribal	tribal	PROPN
ftr-453	54	32	governing	govern	VERB
ftr-453	54	33	bodies	body	NOUN
ftr-453	54	34	,	,	PUNCT
ftr-453	54	35	and	and	CCONJ
ftr-453	54	36	foreign	foreign	ADJ
ftr-453	54	37	persons	person	NOUN
ftr-453	54	38	or	or	CCONJ
ftr-453	54	39	entities	entity	NOUN
ftr-453	54	40	.	.	PUNCT
ftr-453	55	1	joseph	joseph	PROPN
ftr-453	55	2	bankman	bankman	PROPN
ftr-453	55	3	,	,	PUNCT
ftr-453	55	4	the	the	DET
ftr-453	55	5	new	new	ADJ
ftr-453	55	6	market	market	NOUN
ftr-453	55	7	in	in	ADP
ftr-453	55	8	corporate	corporate	ADJ
ftr-453	55	9	tax	tax	NOUN
ftr-453	55	10	shelters	shelter	NOUN
ftr-453	55	11	,	,	PUNCT
ftr-453	55	12	83	83	NUM
ftr-453	55	13	tax	tax	NOUN
ftr-453	55	14	notes	note	NOUN
ftr-453	55	15	1775	1775	NUM
ftr-453	55	16	,	,	PUNCT
ftr-453	55	17	1777	1777	NUM
ftr-453	55	18	(	(	PUNCT
ftr-453	55	19	june	june	PROPN
ftr-453	55	20	21	21	NUM
ftr-453	55	21	,	,	PUNCT
ftr-453	55	22	1999	1999	NUM
ftr-453	55	23	)	)	PUNCT
ftr-453	55	24	.	.	PUNCT
ftr-453	56	1	charities	charity	NOUN
ftr-453	56	2	and	and	CCONJ
ftr-453	56	3	qualified	qualified	ADJ
ftr-453	56	4	plans	plan	NOUN
ftr-453	56	5	are	be	AUX
ftr-453	56	6	tax	tax	NOUN
ftr-453	56	7	exempt	exempt	ADJ
ftr-453	56	8	by	by	ADP
ftr-453	56	9	virtue	virtue	NOUN
ftr-453	56	10	of	of	ADP
ftr-453	56	11	irc	irc	PROPN
ftr-453	56	12	§	§	PROPN
ftr-453	56	13	501	501	NUM
ftr-453	56	14	.	.	PUNCT
ftr-453	57	1	tax	tax	NOUN
ftr-453	57	2	exemption	exemption	NOUN
ftr-453	57	3	of	of	ADP
ftr-453	57	4	native	native	ADJ
ftr-453	57	5	american	american	ADJ
ftr-453	57	6	governing	govern	VERB
ftr-453	57	7	bodies	body	NOUN
ftr-453	57	8	is	be	AUX
ftr-453	57	9	generally	generally	ADV
ftr-453	57	10	provided	provide	VERB
ftr-453	57	11	for	for	ADP
ftr-453	57	12	in	in	ADP
ftr-453	57	13	irc	irc	PROPN
ftr-453	57	14	§	§	PROPN
ftr-453	57	15	7871	7871	NUM
ftr-453	57	16	,	,	PUNCT
ftr-453	57	17	which	which	PRON
ftr-453	57	18	is	be	AUX
ftr-453	57	19	intended	intend	VERB
ftr-453	57	20	to	to	PART
ftr-453	57	21	provide	provide	VERB
ftr-453	57	22	the	the	DET
ftr-453	57	23	same	same	ADJ
ftr-453	57	24	tax	tax	NOUN
ftr-453	57	25	exemption	exemption	NOUN
ftr-453	57	26	to	to	ADP
ftr-453	57	27	such	such	ADJ
ftr-453	57	28	governing	govern	VERB
ftr-453	57	29	bodies	body	NOUN
ftr-453	57	30	as	as	SCONJ
ftr-453	57	31	is	be	AUX
ftr-453	57	32	enjoyed	enjoy	VERB
ftr-453	57	33	by	by	ADP
ftr-453	57	34	state	state	NOUN
ftr-453	57	35	governments	government	NOUN
ftr-453	57	36	.	.	PUNCT
ftr-453	58	1	see	see	VERB
ftr-453	58	2	generally	generally	ADV
ftr-453	58	3	,	,	PUNCT
ftr-453	58	4	robert	robert	PROPN
ftr-453	58	5	a.	a.	PROPN
ftr-453	58	6	williams	williams	PROPN
ftr-453	58	7	,	,	PUNCT
ftr-453	58	8	jr	jr	PROPN
ftr-453	58	9	.	.	PROPN
ftr-453	58	10	small	small	ADJ
ftr-453	58	11	steps	step	NOUN
ftr-453	58	12	on	on	ADP
ftr-453	58	13	the	the	DET
ftr-453	58	14	long	long	ADJ
ftr-453	58	15	road	road	NOUN
ftr-453	58	16	to	to	ADP
ftr-453	58	17	self	self	NOUN
ftr-453	58	18	-	-	PUNCT
ftr-453	58	19	sufficiency	sufficiency	NOUN
ftr-453	58	20	for	for	ADP
ftr-453	58	21	indian	indian	ADJ
ftr-453	58	22	nations	nation	NOUN
ftr-453	58	23	:	:	PUNCT
ftr-453	58	24	the	the	DET
ftr-453	58	25	indian	indian	ADJ
ftr-453	58	26	tribal	tribal	ADJ
ftr-453	58	27	governmental	governmental	ADJ
ftr-453	58	28	tax	tax	NOUN
ftr-453	58	29	status	status	NOUN
ftr-453	58	30	act	act	NOUN
ftr-453	58	31	of	of	ADP
ftr-453	58	32	1982	1982	NUM
ftr-453	58	33	,	,	PUNCT
ftr-453	58	34	22	22	NUM
ftr-453	58	35	harv	harv	NOUN
ftr-453	58	36	.	.	PUNCT
ftr-453	59	1	j.	j.	PROPN
ftr-453	59	2	on	on	ADP
ftr-453	59	3	legis	legis	PROPN
ftr-453	59	4	.	.	PUNCT
ftr-453	60	1	335	335	NUM
ftr-453	60	2	,	,	PUNCT
ftr-453	60	3	356	356	NUM
ftr-453	60	4	-	-	SYM
ftr-453	60	5	370	370	NUM
ftr-453	60	6	(	(	PUNCT
ftr-453	60	7	1985	1985	NUM
ftr-453	60	8	)	)	PUNCT
ftr-453	60	9	.	.	PUNCT
ftr-453	61	1	prior	prior	ADV
ftr-453	61	2	to	to	ADP
ftr-453	61	3	the	the	DET
ftr-453	61	4	1982	1982	NUM
ftr-453	61	5	enactment	enactment	NOUN
ftr-453	61	6	of	of	ADP
ftr-453	61	7	7871	7871	NUM
ftr-453	61	8	,	,	PUNCT
ftr-453	61	9	the	the	DET
ftr-453	61	10	service	service	NOUN
ftr-453	61	11	declared	declare	VERB
ftr-453	61	12	that	that	SCONJ
ftr-453	61	13	native	native	ADJ
ftr-453	61	14	american	american	ADJ
ftr-453	61	15	tribes	tribe	NOUN
ftr-453	61	16	,	,	PUNCT
ftr-453	61	17	per	per	X
ftr-453	61	18	se	se	X
ftr-453	61	19	,	,	PUNCT
ftr-453	61	20	were	be	AUX
ftr-453	61	21	not	not	PART
ftr-453	61	22	subject	subject	ADJ
ftr-453	61	23	to	to	ADP
ftr-453	61	24	federal	federal	ADJ
ftr-453	61	25	taxation	taxation	NOUN
ftr-453	61	26	.	.	PUNCT
ftr-453	62	1	see	see	VERB
ftr-453	62	2	i	i	PRON
ftr-453	62	3	d.	d.	PROPN
ftr-453	62	4	at	at	ADP
ftr-453	62	5	359	359	NUM
ftr-453	62	6	,	,	PUNCT
ftr-453	62	7	citing	cite	VERB
ftr-453	62	8	rev	rev	PROPN
ftr-453	62	9	.	.	PROPN
ftr-453	63	1	rul	rul	PROPN
ftr-453	63	2	.	.	PUNCT
ftr-453	64	1	67	67	NUM
ftr-453	64	2	-	-	SYM
ftr-453	64	3	284	284	NUM
ftr-453	64	4	,	,	PUNCT
ftr-453	64	5	1967	1967	NUM
ftr-453	64	6	-	-	SYM
ftr-453	64	7	2	2	NUM
ftr-453	64	8	c.b	c.b	PROPN
ftr-453	64	9	.	.	PROPN
ftr-453	64	10	55	55	NUM
ftr-453	64	11	.	.	PUNCT
ftr-453	65	1	foreign	foreign	ADJ
ftr-453	65	2	persons	person	NOUN
ftr-453	65	3	or	or	CCONJ
ftr-453	65	4	entities	entity	NOUN
ftr-453	65	5	are	be	AUX
ftr-453	65	6	taxed	tax	VERB
ftr-453	65	7	by	by	ADP
ftr-453	65	8	the	the	DET
ftr-453	65	9	united	united	PROPN
ftr-453	65	10	states	states	PROPN
ftr-453	65	11	generally	generally	ADV
ftr-453	65	12	only	only	ADV
ftr-453	65	13	to	to	ADP
ftr-453	65	14	the	the	DET
ftr-453	65	15	extent	extent	NOUN
ftr-453	65	16	income	income	NOUN
ftr-453	65	17	can	can	AUX
ftr-453	65	18	be	be	AUX
ftr-453	65	19	said	say	VERB
ftr-453	65	20	to	to	PART
ftr-453	65	21	be	be	AUX
ftr-453	65	22	derived	derive	VERB
ftr-453	65	23	from	from	ADP
ftr-453	65	24	the	the	DET
ftr-453	65	25	united	united	PROPN
ftr-453	65	26	sates	sates	PROPN
ftr-453	65	27	.	.	PUNCT
ftr-453	66	1	see	see	VERB
ftr-453	66	2	generally	generally	ADV
ftr-453	66	3	,	,	PUNCT
ftr-453	66	4	rufus	rufus	PROPN
ftr-453	66	5	von	von	PROPN
ftr-453	66	6	thulen	thulen	PROPN
ftr-453	66	7	rhoades	rhoades	PROPN
ftr-453	66	8	&	&	CCONJ
ftr-453	66	9	marshall	marshall	PROPN
ftr-453	66	10	j.	j.	PROPN
ftr-453	66	11	langer	langer	PROPN
ftr-453	66	12	,	,	PUNCT
ftr-453	66	13	u.s	u.s	PROPN
ftr-453	66	14	.	.	PROPN
ftr-453	66	15	international	international	ADJ
ftr-453	66	16	taxation	taxation	NOUN
ftr-453	66	17	and	and	CCONJ
ftr-453	66	18	tax	tax	NOUN
ftr-453	66	19	treaties	treaty	NOUN
ftr-453	66	20	,	,	PUNCT
ftr-453	66	21	¶	¶	NOUN
ftr-453	66	22	1.01	1.01	NUM
ftr-453	66	23	-	-	SYM
ftr-453	66	24	1.02	1.02	NUM
ftr-453	66	25	(	(	PUNCT
ftr-453	66	26	2000	2000	NUM
ftr-453	66	27	)	)	PUNCT
ftr-453	66	28	.	.	PUNCT
ftr-453	67	1	5	5	X
ftr-453	67	2	.	.	X
ftr-453	67	3	under	under	ADP
ftr-453	67	4	a	a	DET
ftr-453	67	5	clinton	clinton	PROPN
ftr-453	67	6	administration	administration	NOUN
ftr-453	67	7	proposal	proposal	NOUN
ftr-453	67	8	regarding	regard	VERB
ftr-453	67	9	corporate	corporate	ADJ
ftr-453	67	10	tax	tax	NOUN
ftr-453	67	11	shelters	shelter	NOUN
ftr-453	67	12	,	,	PUNCT
ftr-453	67	13	foreign	foreign	ADJ
ftr-453	67	14	parties	party	NOUN
ftr-453	67	15	would	would	AUX
ftr-453	67	16	incur	incur	VERB
ftr-453	67	17	a	a	DET
ftr-453	67	18	tax	tax	NOUN
ftr-453	67	19	liability	liability	NOUN
ftr-453	67	20	for	for	ADP
ftr-453	67	21	participating	participate	VERB
ftr-453	67	22	in	in	ADP
ftr-453	67	23	tax	tax	NOUN
ftr-453	67	24	shelter	shelter	NOUN
ftr-453	67	25	transactions	transaction	NOUN
ftr-453	67	26	,	,	PUNCT
ftr-453	67	27	but	but	CCONJ
ftr-453	67	28	if	if	SCONJ
ftr-453	67	29	a	a	DET
ftr-453	67	30	treaty	treaty	NOUN
ftr-453	67	31	gave	give	VERB
ftr-453	67	32	the	the	DET
ftr-453	67	33	foreign	foreign	ADJ
ftr-453	67	34	party	party	NOUN
ftr-453	67	35	tax	tax	NOUN
ftr-453	67	36	exemption	exemption	NOUN
ftr-453	67	37	the	the	DET
ftr-453	67	38	tax	tax	NOUN
ftr-453	67	39	liability	liability	NOUN
ftr-453	67	40	would	would	AUX
ftr-453	67	41	be	be	AUX
ftr-453	67	42	collected	collect	VERB
ftr-453	67	43	from	from	ADP
ftr-453	67	44	the	the	DET
ftr-453	67	45	domestic	domestic	ADJ
ftr-453	67	46	corporate	corporate	ADJ
ftr-453	67	47	participant	participant	NOUN
ftr-453	67	48	.	.	PUNCT
ftr-453	68	1	see	see	VERB
ftr-453	68	2	department	department	NOUN
ftr-453	68	3	of	of	ADP
ftr-453	68	4	the	the	DET
ftr-453	68	5	treasury	treasury	NOUN
ftr-453	68	6	,	,	PUNCT
ftr-453	68	7	general	general	ADJ
ftr-453	68	8	explanations	explanation	NOUN
ftr-453	68	9	of	of	ADP
ftr-453	68	10	the	the	DET
ftr-453	68	11	administration	administration	NOUN
ftr-453	68	12	’s	’s	PART
ftr-453	68	13	fiscal	fiscal	ADJ
ftr-453	68	14	year	year	NOUN
ftr-453	68	15	2001	2001	NUM
ftr-453	68	16	revenue	revenue	NOUN
ftr-453	68	17	proposals	proposal	NOUN
ftr-453	68	18	128	128	NUM
ftr-453	68	19	(	(	PUNCT
ftr-453	68	20	2000	2000	NUM
ftr-453	68	21	)	)	PUNCT
ftr-453	68	22	(	(	PUNCT
ftr-453	68	23	hereinafter	hereinafter	NOUN
ftr-453	68	24	,	,	PUNCT
ftr-453	68	25	“	"	PUNCT
ftr-453	68	26	fy	fy	PROPN
ftr-453	68	27	2001	2001	NUM
ftr-453	68	28	budget	budget	NOUN
ftr-453	68	29	proposal	proposal	NOUN
ftr-453	68	30	”	"	PUNCT
ftr-453	68	31	)	)	PUNCT
ftr-453	68	32	.	.	PUNCT
ftr-453	69	1	native	native	ADJ
ftr-453	69	2	american	american	ADJ
ftr-453	69	3	governing	govern	VERB
ftr-453	69	4	bodies	body	NOUN
ftr-453	69	5	are	be	AUX
ftr-453	69	6	not	not	PART
ftr-453	69	7	beyond	beyond	ADP
ftr-453	69	8	tax	tax	NOUN
ftr-453	69	9	law	law	NOUN
ftr-453	69	10	’s	’s	PART
ftr-453	69	11	jurisdiction	jurisdiction	NOUN
ftr-453	69	12	,	,	PUNCT
ftr-453	69	13	but	but	CCONJ
ftr-453	69	14	are	be	AUX
ftr-453	69	15	instead	instead	ADV
ftr-453	69	16	granted	grant	VERB
ftr-453	69	17	tax	tax	NOUN
ftr-453	69	18	exemption	exemption	NOUN
ftr-453	69	19	as	as	ADP
ftr-453	69	20	a	a	DET
ftr-453	69	21	matter	matter	NOUN
ftr-453	69	22	of	of	ADP
ftr-453	69	23	legislative	legislative	ADJ
ftr-453	69	24	and	and	CCONJ
ftr-453	69	25	executive	executive	ADJ
ftr-453	69	26	grace	grace	NOUN
ftr-453	69	27	.	.	PUNCT
ftr-453	70	1	see	see	VERB
ftr-453	70	2	williams	williams	PROPN
ftr-453	70	3	,	,	PUNCT
ftr-453	70	4	supra	supra	PROPN
ftr-453	70	5	note	note	PROPN
ftr-453	70	6	4	4	NUM
ftr-453	70	7	,	,	PUNCT
ftr-453	70	8	at	at	ADP
ftr-453	70	9	356	356	NUM
ftr-453	70	10	-	-	SYM
ftr-453	70	11	70	70	NUM
ftr-453	70	12	.	.	PUNCT
ftr-453	71	1	of	of	ADP
ftr-453	71	2	course	course	NOUN
ftr-453	71	3	,	,	PUNCT
ftr-453	71	4	there	there	PRON
ftr-453	71	5	are	be	VERB
ftr-453	71	6	complex	complex	ADJ
ftr-453	71	7	social	social	ADJ
ftr-453	71	8	and	and	CCONJ
ftr-453	71	9	historical	historical	ADJ
ftr-453	71	10	reasons	reason	NOUN
ftr-453	71	11	why	why	SCONJ
ftr-453	71	12	native	native	ADJ
ftr-453	71	13	american	american	ADJ
ftr-453	71	14	governing	govern	VERB
ftr-453	71	15	bodies	body	NOUN
ftr-453	71	16	are	be	AUX
ftr-453	71	17	granted	grant	VERB
ftr-453	71	18	exemption	exemption	NOUN
ftr-453	71	19	from	from	ADP
ftr-453	71	20	taxation	taxation	NOUN
ftr-453	71	21	and	and	CCONJ
ftr-453	71	22	it	it	PRON
ftr-453	71	23	may	may	AUX
ftr-453	71	24	be	be	AUX
ftr-453	71	25	that	that	SCONJ
ftr-453	71	26	taking	take	VERB
ftr-453	71	27	enforcement	enforcement	NOUN
ftr-453	71	28	actions	action	NOUN
ftr-453	71	29	against	against	ADP
ftr-453	71	30	such	such	ADJ
ftr-453	71	31	entities	entity	NOUN
ftr-453	71	32	would	would	AUX
ftr-453	71	33	thwart	thwart	VERB
ftr-453	71	34	other	other	ADJ
ftr-453	71	35	more	more	ADV
ftr-453	71	36	important	important	ADJ
ftr-453	71	37	goals	goal	NOUN
ftr-453	71	38	.	.	PUNCT
ftr-453	72	1	see	see	VERB
ftr-453	72	2	i	i	PRON
ftr-453	72	3	d.	d.	PROPN
ftr-453	72	4	the	the	DET
ftr-453	72	5	clinton	clinton	PROPN
ftr-453	72	6	administration	administration	PROPN
ftr-453	72	7	proposal	proposal	NOUN
ftr-453	72	8	states	state	VERB
ftr-453	72	9	that	that	SCONJ
ftr-453	72	10	native	native	ADJ
ftr-453	72	11	american	american	ADJ
ftr-453	72	12	governing	govern	VERB
ftr-453	72	13	bodies	body	NOUN
ftr-453	72	14	would	would	AUX
ftr-453	72	15	incur	incur	VERB
ftr-453	72	16	a	a	DET
ftr-453	72	17	tax	tax	NOUN
ftr-453	72	18	liability	liability	NOUN
ftr-453	72	19	for	for	ADP
ftr-453	72	20	participating	participate	VERB
ftr-453	72	21	in	in	ADP
ftr-453	72	22	tax	tax	NOUN
ftr-453	72	23	shelters	shelter	NOUN
ftr-453	72	24	,	,	PUNCT
ftr-453	72	25	but	but	CCONJ
ftr-453	72	26	that	that	SCONJ
ftr-453	72	27	the	the	DET
ftr-453	72	28	liability	liability	NOUN
ftr-453	72	29	would	would	AUX
ftr-453	72	30	be	be	AUX
ftr-453	72	31	collected	collect	VERB
ftr-453	72	32	only	only	ADV
ftr-453	72	33	from	from	ADP
ftr-453	72	34	the	the	DET
ftr-453	72	35	corporate	corporate	ADJ
ftr-453	72	36	participant	participant	NOUN
ftr-453	72	37	.	.	PUNCT
ftr-453	73	1	see	see	VERB
ftr-453	73	2	fy	fy	PROPN
ftr-453	73	3	2001	2001	NUM
ftr-453	73	4	budget	budget	NOUN
ftr-453	73	5	proposal	proposal	NOUN
ftr-453	73	6	,	,	PUNCT
ftr-453	73	7	at	at	ADP
ftr-453	73	8	128	128	NUM
ftr-453	73	9	.	.	PUNCT
ftr-453	74	1	in	in	ADP
ftr-453	74	2	other	other	ADJ
ftr-453	74	3	words	word	NOUN
ftr-453	74	4	,	,	PUNCT
ftr-453	74	5	native	native	ADJ
ftr-453	74	6	american	american	ADJ
ftr-453	74	7	governing	govern	VERB
ftr-453	74	8	bodies	body	NOUN
ftr-453	74	9	would	would	AUX
ftr-453	74	10	not	not	PART
ftr-453	74	11	be	be	AUX
ftr-453	74	12	subject	subject	ADJ
ftr-453	74	13	to	to	ADP
ftr-453	74	14	enforcement	enforcement	NOUN
ftr-453	74	15	action	action	NOUN
ftr-453	74	16	.	.	PUNCT
ftr-453	75	1	6	6	X
ftr-453	75	2	.	.	X
ftr-453	75	3	the	the	DET
ftr-453	75	4	use	use	NOUN
ftr-453	75	5	of	of	ADP
ftr-453	75	6	the	the	DET
ftr-453	75	7	word	word	NOUN
ftr-453	75	8	“	"	PUNCT
ftr-453	75	9	charity	charity	NOUN
ftr-453	75	10	”	"	PUNCT
ftr-453	75	11	in	in	ADP
ftr-453	75	12	this	this	DET
ftr-453	75	13	article	article	NOUN
ftr-453	75	14	refers	refer	VERB
ftr-453	75	15	only	only	ADV
ftr-453	75	16	to	to	ADP
ftr-453	75	17	those	those	DET
ftr-453	75	18	organizations	organization	NOUN
ftr-453	75	19	exempt	exempt	ADJ
ftr-453	75	20	from	from	ADP
ftr-453	75	21	federal	federal	ADJ
ftr-453	75	22	income	income	NOUN
ftr-453	75	23	taxation	taxation	NOUN
ftr-453	75	24	under	under	ADP
ftr-453	75	25	irc	irc	PROPN
ftr-453	75	26	§	§	PROPN
ftr-453	75	27	501(c)(3	501(c)(3	NUM
ftr-453	75	28	)	)	PUNCT
ftr-453	75	29	.	.	PUNCT
ftr-453	76	1	throughout	throughout	ADP
ftr-453	76	2	this	this	DET
ftr-453	76	3	article	article	NOUN
ftr-453	76	4	,	,	PUNCT
ftr-453	76	5	i	i	PRON
ftr-453	76	6	use	use	VERB
ftr-453	76	7	the	the	DET
ftr-453	76	8	word	word	NOUN
ftr-453	76	9	as	as	ADP
ftr-453	76	10	a	a	DET
ftr-453	76	11	pronoun	pronoun	NOUN
ftr-453	76	12	for	for	ADP
ftr-453	76	13	clarity	clarity	NOUN
ftr-453	76	14	and	and	CCONJ
ftr-453	76	15	ease	ease	NOUN
ftr-453	76	16	of	of	ADP
ftr-453	76	17	comprehension	comprehension	NOUN
ftr-453	76	18	.	.	PUNCT
ftr-453	77	1	7	7	X
ftr-453	77	2	.	.	X
ftr-453	77	3	see	see	PROPN
ftr-453	77	4	,	,	PUNCT
ftr-453	77	5	c.f	c.f	PROPN
ftr-453	77	6	.	.	PROPN
ftr-453	77	7	mueller	mueller	PROPN
ftr-453	77	8	co.	co.	PROPN
ftr-453	78	1	v.	v.	PROPN
ftr-453	78	2	commissioner	commissioner	PROPN
ftr-453	78	3	,	,	PUNCT
ftr-453	78	4	190	190	NUM
ftr-453	78	5	f.2d	f.2d	NOUN
ftr-453	78	6	120	120	NUM
ftr-453	78	7	(	(	PUNCT
ftr-453	78	8	3rd	3rd	ADJ
ftr-453	78	9	cir	cir	NOUN
ftr-453	78	10	.	.	PROPN
ftr-453	78	11	1950	1950	NUM
ftr-453	78	12	)	)	PUNCT
ftr-453	78	13	.	.	PUNCT
ftr-453	79	1	mueller	mueller	PROPN
ftr-453	79	2	is	be	AUX
ftr-453	79	3	generally	generally	ADV
ftr-453	79	4	credited	credit	VERB
ftr-453	79	5	with	with	ADP
ftr-453	79	6	providing	provide	VERB
ftr-453	79	7	the	the	DET
ftr-453	79	8	impetus	impetus	NOUN
ftr-453	79	9	for	for	ADP
ftr-453	79	10	the	the	DET
ftr-453	79	11	unrelated	unrelated	ADJ
ftr-453	79	12	business	business	NOUN
ftr-453	79	13	income	income	NOUN
ftr-453	79	14	tax	tax	NOUN
ftr-453	79	15	under	under	ADP
ftr-453	79	16	irc	irc	PROPN
ftr-453	79	17	§	§	PROPN
ftr-453	79	18	§	§	PROPN
ftr-453	79	19	511	511	NUM
ftr-453	79	20	-	-	SYM
ftr-453	79	21	513	513	NUM
ftr-453	79	22	,	,	PUNCT
ftr-453	79	23	and	and	CCONJ
ftr-453	79	24	the	the	DET
ftr-453	79	25	feeder	feeder	NOUN
ftr-453	79	26	provision	provision	NOUN
ftr-453	79	27	of	of	ADP
ftr-453	79	28	irc	irc	PROPN
ftr-453	79	29	§	§	PROPN
ftr-453	79	30	502	502	NUM
ftr-453	79	31	.	.	PUNCT
ftr-453	79	32	772	772	NUM
ftr-453	79	33	florida	florida	PROPN
ftr-453	79	34	tax	tax	PROPN
ftr-453	79	35	review	review	NOUN
ftr-453	79	36	[	[	X
ftr-453	79	37	vol	vol	NOUN
ftr-453	79	38	.	.	PUNCT
ftr-453	79	39	4:12	4:12	NUM
ftr-453	79	40	threatens	threaten	VERB
ftr-453	79	41	core	core	NOUN
ftr-453	79	42	values	value	NOUN
ftr-453	79	43	of	of	ADP
ftr-453	79	44	our	our	PRON
ftr-453	79	45	taxing	tax	VERB
ftr-453	79	46	system	system	NOUN
ftr-453	79	47	,	,	PUNCT
ftr-453	79	48	tax	tax	NOUN
ftr-453	79	49	law	law	NOUN
ftr-453	79	50	should	should	AUX
ftr-453	79	51	focus	focus	VERB
ftr-453	79	52	its	its	PRON
ftr-453	79	53	enforcement	enforcement	NOUN
ftr-453	79	54	efforts	effort	NOUN
ftr-453	79	55	against	against	ADP
ftr-453	79	56	all	all	DET
ftr-453	79	57	participants	participant	NOUN
ftr-453	79	58	,	,	PUNCT
ftr-453	79	59	not	not	PART
ftr-453	79	60	just	just	ADV
ftr-453	79	61	consumers	consumer	NOUN
ftr-453	79	62	.	.	PUNCT
ftr-453	80	1	this	this	DET
ftr-453	80	2	article	article	NOUN
ftr-453	80	3	therefore	therefore	ADV
ftr-453	80	4	introduces	introduce	VERB
ftr-453	80	5	a	a	DET
ftr-453	80	6	“	"	PUNCT
ftr-453	80	7	drug	drug	NOUN
ftr-453	80	8	-	-	PUNCT
ftr-453	80	9	war	war	NOUN
ftr-453	80	10	”	"	PUNCT
ftr-453	80	11	thesis	thesis	NOUN
ftr-453	80	12	that	that	PRON
ftr-453	80	13	deems	deem	VERB
ftr-453	80	14	the	the	DET
ftr-453	80	15	enforcement	enforcement	NOUN
ftr-453	80	16	focus	focus	NOUN
ftr-453	80	17	on	on	ADP
ftr-453	80	18	consumers	consumer	NOUN
ftr-453	80	19	insufficient	insufficient	ADJ
ftr-453	80	20	.	.	PUNCT
ftr-453	81	1	when	when	SCONJ
ftr-453	81	2	charity	charity	NOUN
ftr-453	81	3	“	"	PUNCT
ftr-453	81	4	produces	produce	VERB
ftr-453	81	5	”	"	PUNCT
ftr-453	81	6	tax8	tax8	NOUN
ftr-453	81	7	shelters	shelter	NOUN
ftr-453	81	8	,	,	PUNCT
ftr-453	81	9	tax	tax	NOUN
ftr-453	81	10	law	law	NOUN
ftr-453	81	11	should	should	AUX
ftr-453	81	12	not	not	PART
ftr-453	81	13	only	only	ADV
ftr-453	81	14	enforce	enforce	VERB
ftr-453	81	15	its	its	PRON
ftr-453	81	16	displeasure	displeasure	NOUN
ftr-453	81	17	against	against	ADP
ftr-453	81	18	the	the	DET
ftr-453	81	19	consumer	consumer	NOUN
ftr-453	81	20	,	,	PUNCT
ftr-453	81	21	but	but	CCONJ
ftr-453	81	22	against	against	ADP
ftr-453	81	23	charity	charity	NOUN
ftr-453	81	24	as	as	ADV
ftr-453	81	25	well	well	ADV
ftr-453	81	26	.	.	PUNCT
ftr-453	82	1	in	in	ADP
ftr-453	82	2	part	part	PROPN
ftr-453	82	3	ii	ii	PROPN
ftr-453	82	4	,	,	PUNCT
ftr-453	82	5	the	the	DET
ftr-453	82	6	article	article	NOUN
ftr-453	82	7	discusses	discuss	VERB
ftr-453	82	8	the	the	DET
ftr-453	82	9	normative9	normative9	ADJ
ftr-453	82	10	assumptions	assumption	NOUN
ftr-453	82	11	that	that	PRON
ftr-453	82	12	require	require	VERB
ftr-453	82	13	action	action	NOUN
ftr-453	82	14	against	against	ADP
ftr-453	82	15	charities	charity	NOUN
ftr-453	82	16	that	that	PRON
ftr-453	82	17	engage	engage	VERB
ftr-453	82	18	in	in	ADP
ftr-453	82	19	tax	tax	NOUN
ftr-453	82	20	shelters	shelter	NOUN
ftr-453	82	21	if	if	SCONJ
ftr-453	82	22	charities	charity	NOUN
ftr-453	82	23	are	be	AUX
ftr-453	82	24	to	to	PART
ftr-453	82	25	remain	remain	VERB
ftr-453	82	26	valid	valid	ADJ
ftr-453	82	27	.	.	PUNCT
ftr-453	83	1	in	in	ADP
ftr-453	83	2	particular	particular	ADJ
ftr-453	83	3	,	,	PUNCT
ftr-453	83	4	the	the	DET
ftr-453	83	5	article	article	NOUN
ftr-453	83	6	articulates	articulate	VERB
ftr-453	83	7	the	the	DET
ftr-453	83	8	emergence	emergence	NOUN
ftr-453	83	9	of	of	ADP
ftr-453	83	10	a	a	DET
ftr-453	83	11	consensus	consensus	NOUN
ftr-453	83	12	definition	definition	NOUN
ftr-453	83	13	of	of	ADP
ftr-453	83	14	tax	tax	NOUN
ftr-453	83	15	shelters	shelter	NOUN
ftr-453	83	16	,	,	PUNCT
ftr-453	83	17	workable	workable	ADJ
ftr-453	83	18	in	in	ADP
ftr-453	83	19	the	the	DET
ftr-453	83	20	practical	practical	ADJ
ftr-453	83	21	world	world	NOUN
ftr-453	83	22	.	.	PUNCT
ftr-453	84	1	that	that	DET
ftr-453	84	2	consensus	consensus	NOUN
ftr-453	84	3	definition	definition	NOUN
ftr-453	84	4	forms	form	VERB
ftr-453	84	5	the	the	DET
ftr-453	84	6	basis	basis	NOUN
ftr-453	84	7	of	of	ADP
ftr-453	84	8	the	the	DET
ftr-453	84	9	first	first	ADJ
ftr-453	84	10	normative	normative	ADJ
ftr-453	84	11	assumption	assumption	NOUN
ftr-453	84	12	–	–	PUNCT
ftr-453	84	13	that	that	SCONJ
ftr-453	84	14	tax	tax	NOUN
ftr-453	84	15	shelters	shelter	NOUN
ftr-453	84	16	are	be	AUX
ftr-453	84	17	readily	readily	ADV
ftr-453	84	18	distinguishable	distinguishable	ADJ
ftr-453	84	19	from	from	ADP
ftr-453	84	20	legitimate	legitimate	ADJ
ftr-453	84	21	transactions	transaction	NOUN
ftr-453	84	22	that	that	PRON
ftr-453	84	23	should	should	AUX
ftr-453	84	24	not	not	PART
ftr-453	84	25	give	give	VERB
ftr-453	84	26	rise	rise	NOUN
ftr-453	84	27	to	to	ADP
ftr-453	84	28	a	a	DET
ftr-453	84	29	penalty	penalty	NOUN
ftr-453	84	30	.	.	PUNCT
ftr-453	85	1	it	it	PRON
ftr-453	85	2	is	be	AUX
ftr-453	85	3	possible	possible	ADJ
ftr-453	85	4	,	,	PUNCT
ftr-453	85	5	then	then	ADV
ftr-453	85	6	,	,	PUNCT
ftr-453	85	7	for	for	SCONJ
ftr-453	85	8	the	the	DET
ftr-453	85	9	law	law	NOUN
ftr-453	85	10	to	to	PART
ftr-453	85	11	take	take	VERB
ftr-453	85	12	action	action	NOUN
ftr-453	85	13	upon	upon	SCONJ
ftr-453	85	14	the10	the10	NOUN
ftr-453	85	15	occurrence	occurrence	NOUN
ftr-453	85	16	of	of	ADP
ftr-453	85	17	such	such	ADJ
ftr-453	85	18	transactions	transaction	NOUN
ftr-453	85	19	without	without	ADP
ftr-453	85	20	fear	fear	NOUN
ftr-453	85	21	that	that	SCONJ
ftr-453	85	22	legitimate	legitimate	ADJ
ftr-453	85	23	transactions	transaction	NOUN
ftr-453	85	24	will	will	AUX
ftr-453	85	25	be	be	AUX
ftr-453	85	26	inadvertently	inadvertently	ADV
ftr-453	85	27	discouraged	discourage	VERB
ftr-453	85	28	.	.	PUNCT
ftr-453	86	1	the	the	DET
ftr-453	86	2	second	second	ADJ
ftr-453	86	3	normative	normative	ADJ
ftr-453	86	4	assumption	assumption	NOUN
ftr-453	86	5	is	be	AUX
ftr-453	86	6	that	that	SCONJ
ftr-453	86	7	tax	tax	NOUN
ftr-453	86	8	shelters	shelter	NOUN
ftr-453	86	9	are	be	AUX
ftr-453	86	10	always	always	ADV
ftr-453	86	11	harmful	harmful	ADJ
ftr-453	86	12	to	to	ADP
ftr-453	86	13	the	the	DET
ftr-453	86	14	tax	tax	NOUN
ftr-453	86	15	system	system	NOUN
ftr-453	86	16	.	.	PUNCT
ftr-453	87	1	shelters	shelter	NOUN
ftr-453	87	2	undermine	undermine	VERB
ftr-453	87	3	voluntary	voluntary	ADJ
ftr-453	87	4	compliance	compliance	NOUN
ftr-453	87	5	and	and	CCONJ
ftr-453	87	6	erode	erode	VERB
ftr-453	87	7	the	the	DET
ftr-453	87	8	progressive	progressive	ADJ
ftr-453	87	9	tax	tax	NOUN
ftr-453	87	10	rates	rate	NOUN
ftr-453	87	11	.	.	PUNCT
ftr-453	88	1	finally	finally	ADV
ftr-453	88	2	,	,	PUNCT
ftr-453	88	3	the	the	DET
ftr-453	88	4	third	third	ADJ
ftr-453	88	5	normative	normative	ADJ
ftr-453	88	6	assumption	assumption	NOUN
ftr-453	88	7	is	be	AUX
ftr-453	88	8	that	that	SCONJ
ftr-453	88	9	tax	tax	NOUN
ftr-453	88	10	exemption	exemption	NOUN
ftr-453	88	11	is	be	AUX
ftr-453	88	12	never	never	ADV
ftr-453	88	13	harmful	harmful	ADJ
ftr-453	88	14	to	to	ADP
ftr-453	88	15	the	the	DET
ftr-453	88	16	tax	tax	NOUN
ftr-453	88	17	system	system	NOUN
ftr-453	88	18	.	.	PUNCT
ftr-453	89	1	as	as	ADP
ftr-453	89	2	a	a	DET
ftr-453	89	3	normative	normative	ADJ
ftr-453	89	4	matter	matter	NOUN
ftr-453	89	5	,	,	PUNCT
ftr-453	89	6	tax	tax	NOUN
ftr-453	89	7	exemption	exemption	NOUN
ftr-453	89	8	does	do	AUX
ftr-453	89	9	not	not	PART
ftr-453	89	10	create	create	VERB
ftr-453	89	11	inefficiency	inefficiency	NOUN
ftr-453	89	12	nor	nor	CCONJ
ftr-453	89	13	unfairness	unfairness	NOUN
ftr-453	89	14	.	.	PUNCT
ftr-453	90	1	if	if	SCONJ
ftr-453	90	2	society	society	NOUN
ftr-453	90	3	believes	believe	VERB
ftr-453	90	4	these	these	DET
ftr-453	90	5	assumptions	assumption	NOUN
ftr-453	90	6	to	to	PART
ftr-453	90	7	be	be	AUX
ftr-453	90	8	true	true	ADJ
ftr-453	90	9	,	,	PUNCT
ftr-453	90	10	then	then	ADV
ftr-453	90	11	it	it	PRON
ftr-453	90	12	makes	make	VERB
ftr-453	90	13	sense	sense	NOUN
ftr-453	90	14	that	that	SCONJ
ftr-453	90	15	activities	activity	NOUN
ftr-453	90	16	that	that	PRON
ftr-453	90	17	violate	violate	VERB
ftr-453	90	18	the	the	DET
ftr-453	90	19	assumptions	assumption	NOUN
ftr-453	90	20	be	be	AUX
ftr-453	90	21	prohibited	prohibit	VERB
ftr-453	90	22	and	and	CCONJ
ftr-453	90	23	that	that	SCONJ
ftr-453	90	24	such	such	ADJ
ftr-453	90	25	prohibitions	prohibition	NOUN
ftr-453	90	26	be	be	AUX
ftr-453	90	27	enforced	enforce	VERB
ftr-453	90	28	against	against	ADP
ftr-453	90	29	all	all	PRON
ftr-453	90	30	who	who	PRON
ftr-453	90	31	engage	engage	VERB
ftr-453	90	32	in	in	ADP
ftr-453	90	33	such	such	ADJ
ftr-453	90	34	activities	activity	NOUN
ftr-453	90	35	.	.	PUNCT
ftr-453	91	1	in	in	ADP
ftr-453	91	2	part	part	PROPN
ftr-453	91	3	iii	iii	NOUN
ftr-453	91	4	,	,	PUNCT
ftr-453	91	5	the	the	DET
ftr-453	91	6	article	article	NOUN
ftr-453	91	7	addresses	address	VERB
ftr-453	91	8	one	one	NUM
ftr-453	91	9	of	of	ADP
ftr-453	91	10	the	the	DET
ftr-453	91	11	potential	potential	ADJ
ftr-453	91	12	objections	objection	NOUN
ftr-453	91	13	to	to	ADP
ftr-453	91	14	a	a	DET
ftr-453	91	15	proposal	proposal	NOUN
ftr-453	91	16	to	to	PART
ftr-453	91	17	sanction	sanction	NOUN
ftr-453	91	18	charity	charity	NOUN
ftr-453	91	19	when	when	SCONJ
ftr-453	91	20	it	it	PRON
ftr-453	91	21	aids	aid	VERB
ftr-453	91	22	tax	tax	NOUN
ftr-453	91	23	shelters	shelter	NOUN
ftr-453	91	24	.	.	PUNCT
ftr-453	92	1	the	the	DET
ftr-453	92	2	article	article	NOUN
ftr-453	92	3	shows	show	VERB
ftr-453	92	4	that	that	SCONJ
ftr-453	92	5	the	the	DET
ftr-453	92	6	end	end	NOUN
ftr-453	92	7	of	of	ADP
ftr-453	92	8	charity	charity	NOUN
ftr-453	92	9	’s	’s	PART
ftr-453	92	10	participation	participation	NOUN
ftr-453	92	11	in	in	ADP
ftr-453	92	12	tax	tax	NOUN
ftr-453	92	13	shelters	shelter	NOUN
ftr-453	92	14	–	–	PUNCT
ftr-453	92	15	increased	increase	VERB
ftr-453	92	16	capital	capital	NOUN
ftr-453	92	17	by	by	ADP
ftr-453	92	18	which	which	PRON
ftr-453	92	19	to	to	PART
ftr-453	92	20	achieve	achieve	VERB
ftr-453	92	21	charitable	charitable	ADJ
ftr-453	92	22	goals	goal	NOUN
ftr-453	92	23	–	–	PUNCT
ftr-453	92	24	does	do	AUX
ftr-453	92	25	not	not	PART
ftr-453	92	26	justify	justify	VERB
ftr-453	92	27	the	the	DET
ftr-453	92	28	means	mean	NOUN
ftr-453	92	29	.	.	PUNCT
ftr-453	93	1	this	this	PRON
ftr-453	93	2	is	be	AUX
ftr-453	93	3	particularly	particularly	ADV
ftr-453	93	4	so	so	ADV
ftr-453	93	5	since	since	SCONJ
ftr-453	93	6	there	there	PRON
ftr-453	93	7	are	be	VERB
ftr-453	93	8	better	well	ADJ
ftr-453	93	9	means	mean	NOUN
ftr-453	93	10	of	of	ADP
ftr-453	93	11	accomplishing	accomplish	VERB
ftr-453	93	12	the	the	DET
ftr-453	93	13	end	end	NOUN
ftr-453	93	14	.	.	PUNCT
ftr-453	94	1	more	more	ADV
ftr-453	94	2	fundamentally	fundamentally	ADV
ftr-453	94	3	,	,	PUNCT
ftr-453	94	4	8	8	X
ftr-453	94	5	.	.	PUNCT
ftr-453	95	1	in	in	ADP
ftr-453	95	2	its	its	PRON
ftr-453	95	3	study	study	NOUN
ftr-453	95	4	of	of	ADP
ftr-453	95	5	corporate	corporate	ADJ
ftr-453	95	6	tax	tax	NOUN
ftr-453	95	7	shelters	shelter	NOUN
ftr-453	95	8	,	,	PUNCT
ftr-453	95	9	the	the	DET
ftr-453	95	10	department	department	NOUN
ftr-453	95	11	of	of	ADP
ftr-453	95	12	treasury	treasury	PROPN
ftr-453	95	13	conceptualizes	conceptualize	VERB
ftr-453	95	14	illegitimate	illegitimate	ADJ
ftr-453	95	15	tax	tax	NOUN
ftr-453	95	16	benefits	benefit	NOUN
ftr-453	95	17	as	as	SCONJ
ftr-453	95	18	market	market	NOUN
ftr-453	95	19	commodities	commodity	NOUN
ftr-453	95	20	produced	produce	VERB
ftr-453	95	21	and	and	CCONJ
ftr-453	95	22	consumed	consume	VERB
ftr-453	95	23	by	by	ADP
ftr-453	95	24	market	market	NOUN
ftr-453	95	25	participants	participant	NOUN
ftr-453	95	26	.	.	PUNCT
ftr-453	96	1	see	see	VERB
ftr-453	96	2	department	department	PROPN
ftr-453	96	3	of	of	ADP
ftr-453	96	4	treasury	treasury	PROPN
ftr-453	96	5	,	,	PUNCT
ftr-453	96	6	the	the	DET
ftr-453	96	7	problem	problem	NOUN
ftr-453	96	8	of	of	ADP
ftr-453	96	9	corporate	corporate	ADJ
ftr-453	96	10	tax	tax	NOUN
ftr-453	96	11	shelters	shelter	NOUN
ftr-453	96	12	:	:	PUNCT
ftr-453	96	13	discussion	discussion	NOUN
ftr-453	96	14	,	,	PUNCT
ftr-453	96	15	analysis	analysis	NOUN
ftr-453	96	16	and	and	CCONJ
ftr-453	96	17	legislative	legislative	ADJ
ftr-453	96	18	proposals	proposal	NOUN
ftr-453	96	19	,	,	PUNCT
ftr-453	96	20	(	(	PUNCT
ftr-453	96	21	purpose	purpose	NOUN
ftr-453	96	22	)	)	PUNCT
ftr-453	96	23	(	(	PUNCT
ftr-453	96	24	1999	1999	NUM
ftr-453	96	25	)	)	PUNCT
ftr-453	96	26	(	(	PUNCT
ftr-453	96	27	hereinafter	hereinafter	NOUN
ftr-453	96	28	,	,	PUNCT
ftr-453	96	29	“	"	PUNCT
ftr-453	96	30	the	the	DET
ftr-453	96	31	problem	problem	NOUN
ftr-453	96	32	of	of	ADP
ftr-453	96	33	corporate	corporate	ADJ
ftr-453	96	34	tax	tax	NOUN
ftr-453	96	35	shelters	shelter	NOUN
ftr-453	96	36	”	"	PUNCT
ftr-453	96	37	)	)	PUNCT
ftr-453	96	38	.	.	PUNCT
ftr-453	97	1	its	its	PRON
ftr-453	97	2	articulation	articulation	NOUN
ftr-453	97	3	of	of	ADP
ftr-453	97	4	the	the	DET
ftr-453	97	5	market	market	NOUN
ftr-453	97	6	conceptualization	conceptualization	NOUN
ftr-453	97	7	,	,	PUNCT
ftr-453	97	8	though	though	ADV
ftr-453	97	9	,	,	PUNCT
ftr-453	97	10	tellingly	tellingly	ADV
ftr-453	97	11	omits	omit	VERB
ftr-453	97	12	any	any	DET
ftr-453	97	13	reference	reference	NOUN
ftr-453	97	14	to	to	ADP
ftr-453	97	15	producers	producer	NOUN
ftr-453	97	16	:	:	PUNCT
ftr-453	97	17	as	as	SCONJ
ftr-453	97	18	deputy	deputy	NOUN
ftr-453	97	19	secretary	secretary	NOUN
ftr-453	97	20	lawrence	lawrence	PROPN
ftr-453	97	21	summers	summer	NOUN
ftr-453	97	22	recently	recently	ADV
ftr-453	97	23	stated	state	VERB
ftr-453	97	24	,	,	PUNCT
ftr-453	97	25	the	the	DET
ftr-453	97	26	administration	administration	NOUN
ftr-453	97	27	’s	’s	PART
ftr-453	97	28	proposals	proposal	NOUN
ftr-453	97	29	are	be	AUX
ftr-453	97	30	intended	intend	VERB
ftr-453	97	31	to	to	PART
ftr-453	97	32	“	"	PUNCT
ftr-453	97	33	change	change	VERB
ftr-453	97	34	the	the	DET
ftr-453	97	35	dynamics	dynamic	NOUN
ftr-453	97	36	on	on	ADP
ftr-453	97	37	both	both	CCONJ
ftr-453	97	38	the	the	DET
ftr-453	97	39	supply	supply	NOUN
ftr-453	97	40	and	and	CCONJ
ftr-453	97	41	demand	demand	NOUN
ftr-453	97	42	side	side	NOUN
ftr-453	97	43	of	of	ADP
ftr-453	97	44	this	this	DET
ftr-453	97	45	‘	'	PUNCT
ftr-453	97	46	market	market	NOUN
ftr-453	97	47	’	'	PUNCT
ftr-453	97	48	–	–	PUNCT
ftr-453	97	49	making	make	VERB
ftr-453	97	50	it	it	PRON
ftr-453	97	51	a	a	DET
ftr-453	97	52	less	less	ADV
ftr-453	97	53	attractive	attractive	ADJ
ftr-453	97	54	one	one	NOUN
ftr-453	97	55	for	for	ADP
ftr-453	97	56	all	all	DET
ftr-453	97	57	participants	participant	NOUN
ftr-453	97	58	–	–	PUNCT
ftr-453	97	59	‘	'	PUNCT
ftr-453	97	60	merchants	merchant	NOUN
ftr-453	97	61	’	'	PUNCT
ftr-453	97	62	of	of	ADP
ftr-453	97	63	abusive	abusive	ADJ
ftr-453	97	64	tax	tax	NOUN
ftr-453	97	65	shelters	shelter	NOUN
ftr-453	97	66	,	,	PUNCT
ftr-453	97	67	their	their	PRON
ftr-453	97	68	customers	customer	NOUN
ftr-453	97	69	,	,	PUNCT
ftr-453	97	70	and	and	CCONJ
ftr-453	97	71	those	those	PRON
ftr-453	97	72	who	who	PRON
ftr-453	97	73	facilitate	facilitate	VERB
ftr-453	97	74	the	the	DET
ftr-453	97	75	transaction	transaction	NOUN
ftr-453	97	76	.	.	PUNCT
ftr-453	97	77	”	"	PUNCT
ftr-453	98	1	see	see	VERB
ftr-453	98	2	i	i	PRON
ftr-453	98	3	d.	d.	PROPN
ftr-453	98	4	9	9	NUM
ftr-453	98	5	.	.	PUNCT
ftr-453	99	1	the	the	DET
ftr-453	99	2	clinton	clinton	PROPN
ftr-453	99	3	administration	administration	NOUN
ftr-453	99	4	proposal	proposal	NOUN
ftr-453	99	5	would	would	AUX
ftr-453	99	6	impose	impose	VERB
ftr-453	99	7	an	an	DET
ftr-453	99	8	unrelated	unrelated	ADJ
ftr-453	99	9	business	business	NOUN
ftr-453	99	10	income	income	NOUN
ftr-453	99	11	tax	tax	NOUN
ftr-453	99	12	(	(	PUNCT
ftr-453	99	13	ubit	ubit	PROPN
ftr-453	99	14	)	)	PUNCT
ftr-453	99	15	on	on	ADP
ftr-453	99	16	charities	charity	NOUN
ftr-453	99	17	that	that	PRON
ftr-453	99	18	participate	participate	VERB
ftr-453	99	19	in	in	ADP
ftr-453	99	20	tax	tax	NOUN
ftr-453	99	21	shelters	shelter	NOUN
ftr-453	99	22	.	.	PUNCT
ftr-453	100	1	see	see	VERB
ftr-453	100	2	i	i	PRON
ftr-453	100	3	d.	d.	PROPN
ftr-453	100	4	at	at	ADP
ftr-453	100	5	xvi	xvi	NOUN
ftr-453	100	6	,	,	PUNCT
ftr-453	100	7	116	116	NUM
ftr-453	100	8	-	-	SYM
ftr-453	100	9	117	117	NUM
ftr-453	100	10	.	.	PUNCT
ftr-453	101	1	i	i	PRON
ftr-453	101	2	argue	argue	VERB
ftr-453	101	3	later	later	ADV
ftr-453	101	4	that	that	SCONJ
ftr-453	101	5	imposing	impose	VERB
ftr-453	101	6	ubit	ubit	NOUN
ftr-453	101	7	is	be	AUX
ftr-453	101	8	ineffective	ineffective	ADJ
ftr-453	101	9	and	and	CCONJ
ftr-453	101	10	insufficient	insufficient	ADJ
ftr-453	101	11	.	.	PUNCT
ftr-453	102	1	see	see	VERB
ftr-453	102	2	infra	infra	NOUN
ftr-453	102	3	notes	note	VERB
ftr-453	102	4	134	134	NUM
ftr-453	102	5	-	-	SYM
ftr-453	102	6	50	50	NUM
ftr-453	102	7	and	and	CCONJ
ftr-453	102	8	accompanying	accompany	VERB
ftr-453	102	9	text	text	NOUN
ftr-453	102	10	.	.	PUNCT
ftr-453	103	1	10	10	NUM
ftr-453	103	2	.	.	PUNCT
ftr-453	104	1	this	this	PRON
ftr-453	104	2	is	be	AUX
ftr-453	104	3	not	not	PART
ftr-453	104	4	to	to	PART
ftr-453	104	5	say	say	VERB
ftr-453	104	6	that	that	SCONJ
ftr-453	104	7	a	a	DET
ftr-453	104	8	distinction	distinction	NOUN
ftr-453	104	9	between	between	ADP
ftr-453	104	10	tax	tax	NOUN
ftr-453	104	11	shelters	shelter	NOUN
ftr-453	104	12	and	and	CCONJ
ftr-453	104	13	legitimate	legitimate	ADJ
ftr-453	104	14	transactions	transaction	NOUN
ftr-453	104	15	has	have	AUX
ftr-453	104	16	yet	yet	ADV
ftr-453	104	17	been	be	AUX
ftr-453	104	18	sufficiently	sufficiently	ADV
ftr-453	104	19	articulated	articulate	VERB
ftr-453	104	20	.	.	PUNCT
ftr-453	105	1	criticisms	criticism	NOUN
ftr-453	105	2	of	of	ADP
ftr-453	105	3	current	current	ADJ
ftr-453	105	4	proposals	proposal	NOUN
ftr-453	105	5	,	,	PUNCT
ftr-453	105	6	in	in	ADP
ftr-453	105	7	fact	fact	NOUN
ftr-453	105	8	,	,	PUNCT
ftr-453	105	9	focus	focus	VERB
ftr-453	105	10	on	on	ADP
ftr-453	105	11	the	the	DET
ftr-453	105	12	fear	fear	NOUN
ftr-453	105	13	that	that	PRON
ftr-453	105	14	proposed	propose	VERB
ftr-453	105	15	definitions	definition	NOUN
ftr-453	105	16	of	of	ADP
ftr-453	105	17	the	the	DET
ftr-453	105	18	phrase	phrase	NOUN
ftr-453	105	19	“	"	PUNCT
ftr-453	105	20	tax	tax	NOUN
ftr-453	105	21	shelter	shelter	NOUN
ftr-453	105	22	”	"	PUNCT
ftr-453	105	23	sweep	sweep	VERB
ftr-453	105	24	too	too	ADV
ftr-453	105	25	broadly	broadly	ADV
ftr-453	105	26	and	and	CCONJ
ftr-453	105	27	thereby	thereby	ADV
ftr-453	105	28	threaten	threaten	VERB
ftr-453	105	29	legitimate	legitimate	ADJ
ftr-453	105	30	transactions	transaction	NOUN
ftr-453	105	31	.	.	PUNCT
ftr-453	106	1	see	see	VERB
ftr-453	106	2	charles	charles	PROPN
ftr-453	106	3	w.	w.	PROPN
ftr-453	106	4	shewbridge	shewbridge	PROPN
ftr-453	106	5	,	,	PUNCT
ftr-453	106	6	ii	ii	PROPN
ftr-453	106	7	,	,	PUNCT
ftr-453	106	8	comments	comment	NOUN
ftr-453	106	9	on	on	ADP
ftr-453	106	10	finance	finance	NOUN
ftr-453	106	11	committee	committee	NOUN
ftr-453	106	12	’s	’s	PART
ftr-453	106	13	corporate	corporate	ADJ
ftr-453	106	14	shelter	shelter	NOUN
ftr-453	106	15	discussion	discussion	NOUN
ftr-453	106	16	draft	draft	NOUN
ftr-453	106	17	,	,	PUNCT
ftr-453	106	18	88	88	NUM
ftr-453	106	19	tax	tax	NOUN
ftr-453	106	20	notes	note	NOUN
ftr-453	106	21	695	695	NUM
ftr-453	106	22	,	,	PUNCT
ftr-453	106	23	697	697	NUM
ftr-453	106	24	(	(	PUNCT
ftr-453	106	25	july	july	PROPN
ftr-453	106	26	31	31	NUM
ftr-453	106	27	,	,	PUNCT
ftr-453	106	28	2000	2000	NUM
ftr-453	106	29	)	)	PUNCT
ftr-453	106	30	(	(	PUNCT
ftr-453	106	31	“	"	PUNCT
ftr-453	106	32	the	the	DET
ftr-453	106	33	tax	tax	NOUN
ftr-453	106	34	executive	executive	PROPN
ftr-453	106	35	institute	institute	NOUN
ftr-453	106	36	is	be	AUX
ftr-453	106	37	very	very	ADV
ftr-453	106	38	much	much	ADV
ftr-453	106	39	concerned	concerned	ADJ
ftr-453	106	40	about	about	ADP
ftr-453	106	41	the	the	DET
ftr-453	106	42	ambiguity	ambiguity	NOUN
ftr-453	106	43	and	and	CCONJ
ftr-453	106	44	expansive	expansive	ADJ
ftr-453	106	45	scope	scope	NOUN
ftr-453	106	46	of	of	ADP
ftr-453	106	47	the	the	DET
ftr-453	106	48	proposed	propose	VERB
ftr-453	106	49	definition	definition	NOUN
ftr-453	106	50	of	of	ADP
ftr-453	106	51	corporate	corporate	ADJ
ftr-453	106	52	tax	tax	NOUN
ftr-453	106	53	shelter	shelter	NOUN
ftr-453	106	54	.	.	PUNCT
ftr-453	106	55	”	"	PUNCT
ftr-453	106	56	)	)	PUNCT
ftr-453	106	57	.	.	PUNCT
ftr-453	107	1	nevertheless	nevertheless	ADV
ftr-453	107	2	,	,	PUNCT
ftr-453	107	3	the	the	DET
ftr-453	107	4	tax	tax	NOUN
ftr-453	107	5	community	community	NOUN
ftr-453	107	6	’s	’s	PART
ftr-453	107	7	decision	decision	NOUN
ftr-453	107	8	to	to	PART
ftr-453	107	9	directly	directly	ADV
ftr-453	107	10	address	address	VERB
ftr-453	107	11	the	the	DET
ftr-453	107	12	problem	problem	NOUN
ftr-453	107	13	of	of	ADP
ftr-453	107	14	tax	tax	NOUN
ftr-453	107	15	shelters	shelter	NOUN
ftr-453	107	16	presupposes	presuppose	VERB
ftr-453	107	17	the	the	DET
ftr-453	107	18	ability	ability	NOUN
ftr-453	107	19	to	to	PART
ftr-453	107	20	distinguish	distinguish	VERB
ftr-453	107	21	tax	tax	NOUN
ftr-453	107	22	shelters	shelter	NOUN
ftr-453	107	23	from	from	ADP
ftr-453	107	24	legitimate	legitimate	ADJ
ftr-453	107	25	transactions	transaction	NOUN
ftr-453	107	26	even	even	ADV
ftr-453	107	27	though	though	SCONJ
ftr-453	107	28	the	the	DET
ftr-453	107	29	ability	ability	NOUN
ftr-453	107	30	to	to	PART
ftr-453	107	31	articulate	articulate	VERB
ftr-453	107	32	the	the	DET
ftr-453	107	33	distinction	distinction	NOUN
ftr-453	107	34	has	have	AUX
ftr-453	107	35	not	not	PART
ftr-453	107	36	yet	yet	ADV
ftr-453	107	37	been	be	AUX
ftr-453	107	38	achieved	achieve	VERB
ftr-453	107	39	.	.	PUNCT
ftr-453	108	1	2001	2001	NUM
ftr-453	108	2	]	]	PUNCT
ftr-453	108	3	when	when	SCONJ
ftr-453	108	4	charity	charity	NOUN
ftr-453	108	5	aids	aids	PROPN
ftr-453	108	6	tax	tax	NOUN
ftr-453	108	7	shelters	shelter	NOUN
ftr-453	108	8	773	773	NUM
ftr-453	108	9	turning	turn	VERB
ftr-453	108	10	a	a	DET
ftr-453	108	11	blind	blind	ADJ
ftr-453	108	12	eye	eye	NOUN
ftr-453	108	13	to	to	ADP
ftr-453	108	14	charity	charity	NOUN
ftr-453	108	15	’s	’s	PART
ftr-453	108	16	participation	participation	NOUN
ftr-453	108	17	in	in	ADP
ftr-453	108	18	tax	tax	NOUN
ftr-453	108	19	shelters	shelter	NOUN
ftr-453	108	20	will	will	AUX
ftr-453	108	21	eventually	eventually	ADV
ftr-453	108	22	erode	erode	VERB
ftr-453	108	23	the	the	DET
ftr-453	108	24	political	political	ADJ
ftr-453	108	25	consensus	consensus	NOUN
ftr-453	108	26	underlying	underlie	VERB
ftr-453	108	27	the	the	DET
ftr-453	108	28	grant	grant	NOUN
ftr-453	108	29	of	of	ADP
ftr-453	108	30	tax	tax	NOUN
ftr-453	108	31	exemption	exemption	NOUN
ftr-453	108	32	.	.	PUNCT
ftr-453	109	1	the	the	DET
ftr-453	109	2	law	law	NOUN
ftr-453	109	3	should	should	AUX
ftr-453	109	4	act	act	VERB
ftr-453	109	5	against	against	ADP
ftr-453	109	6	those	those	DET
ftr-453	109	7	particular	particular	ADJ
ftr-453	109	8	charities	charity	NOUN
ftr-453	109	9	that	that	PRON
ftr-453	109	10	engage	engage	VERB
ftr-453	109	11	in	in	ADP
ftr-453	109	12	tax	tax	NOUN
ftr-453	109	13	shelter	shelter	NOUN
ftr-453	109	14	transactions	transaction	NOUN
ftr-453	109	15	because	because	SCONJ
ftr-453	109	16	those	those	DET
ftr-453	109	17	charities	charity	NOUN
ftr-453	109	18	taint	taint	VERB
ftr-453	109	19	the	the	DET
ftr-453	109	20	whole	whole	ADJ
ftr-453	109	21	concept	concept	NOUN
ftr-453	109	22	of	of	ADP
ftr-453	109	23	charity	charity	NOUN
ftr-453	109	24	and	and	CCONJ
ftr-453	109	25	chip	chip	NOUN
ftr-453	109	26	away	away	ADV
ftr-453	109	27	at	at	ADP
ftr-453	109	28	the	the	DET
ftr-453	109	29	“	"	PUNCT
ftr-453	109	30	halo	halo	NOUN
ftr-453	109	31	”	"	PUNCT
ftr-453	109	32	which	which	PRON
ftr-453	109	33	justifies	justify	VERB
ftr-453	109	34	tax	tax	NOUN
ftr-453	109	35	exemption	exemption	NOUN
ftr-453	109	36	.	.	PUNCT
ftr-453	110	1	in	in	ADP
ftr-453	110	2	part	part	NOUN
ftr-453	110	3	iv	iv	NUM
ftr-453	110	4	,	,	PUNCT
ftr-453	110	5	the	the	DET
ftr-453	110	6	article	article	NOUN
ftr-453	110	7	discusses	discuss	VERB
ftr-453	110	8	the	the	DET
ftr-453	110	9	traditional	traditional	ADJ
ftr-453	110	10	response	response	NOUN
ftr-453	110	11	when	when	SCONJ
ftr-453	110	12	charity	charity	NOUN
ftr-453	110	13	aids	aid	VERB
ftr-453	110	14	tax	tax	NOUN
ftr-453	110	15	shelters	shelter	NOUN
ftr-453	110	16	.	.	PUNCT
ftr-453	111	1	almost	almost	ADV
ftr-453	111	2	invariably	invariably	ADV
ftr-453	111	3	,	,	PUNCT
ftr-453	111	4	congress	congress	PROPN
ftr-453	111	5	reacts	react	VERB
ftr-453	111	6	by	by	ADP
ftr-453	111	7	imposing	impose	VERB
ftr-453	111	8	an	an	DET
ftr-453	111	9	ordinary	ordinary	ADJ
ftr-453	111	10	tax	tax	NOUN
ftr-453	111	11	via	via	ADP
ftr-453	111	12	the	the	DET
ftr-453	111	13	unrelated	unrelated	ADJ
ftr-453	111	14	business	business	NOUN
ftr-453	111	15	mechanism	mechanism	NOUN
ftr-453	111	16	.	.	PUNCT
ftr-453	112	1	that	that	PRON
ftr-453	112	2	is	be	AUX
ftr-453	112	3	,	,	PUNCT
ftr-453	112	4	income	income	NOUN
ftr-453	112	5	derived	derive	VERB
ftr-453	112	6	by	by	ADP
ftr-453	112	7	charity	charity	NOUN
ftr-453	112	8	via	via	ADP
ftr-453	112	9	a	a	DET
ftr-453	112	10	tax	tax	NOUN
ftr-453	112	11	shelter	shelter	NOUN
ftr-453	112	12	is	be	AUX
ftr-453	112	13	treated	treat	VERB
ftr-453	112	14	as	as	ADP
ftr-453	112	15	unrelated	unrelated	ADJ
ftr-453	112	16	and	and	CCONJ
ftr-453	112	17	taxed	tax	VERB
ftr-453	112	18	at	at	ADP
ftr-453	112	19	corporate	corporate	ADJ
ftr-453	112	20	rates	rate	NOUN
ftr-453	112	21	.	.	PUNCT
ftr-453	113	1	this	this	DET
ftr-453	113	2	approach	approach	NOUN
ftr-453	113	3	is	be	AUX
ftr-453	113	4	insufficient	insufficient	ADJ
ftr-453	113	5	for	for	ADP
ftr-453	113	6	several	several	ADJ
ftr-453	113	7	reasons	reason	NOUN
ftr-453	113	8	,	,	PUNCT
ftr-453	113	9	but	but	CCONJ
ftr-453	113	10	primarily	primarily	ADV
ftr-453	113	11	because	because	SCONJ
ftr-453	113	12	it	it	PRON
ftr-453	113	13	merely	merely	ADV
ftr-453	113	14	restores	restore	VERB
ftr-453	113	15	the	the	DET
ftr-453	113	16	status	status	NOUN
ftr-453	113	17	quo	quo	NOUN
ftr-453	113	18	without	without	ADP
ftr-453	113	19	punishing	punish	VERB
ftr-453	113	20	or	or	CCONJ
ftr-453	113	21	otherwise	otherwise	ADV
ftr-453	113	22	discouraging	discourage	VERB
ftr-453	113	23	charity	charity	NOUN
ftr-453	113	24	from	from	ADP
ftr-453	113	25	seeking	seek	VERB
ftr-453	113	26	out	out	ADP
ftr-453	113	27	new	new	ADJ
ftr-453	113	28	tax	tax	NOUN
ftr-453	113	29	shelter	shelter	NOUN
ftr-453	113	30	transactions	transaction	NOUN
ftr-453	113	31	.	.	PUNCT
ftr-453	114	1	the	the	DET
ftr-453	114	2	latter	latter	ADJ
ftr-453	114	3	assertion	assertion	NOUN
ftr-453	114	4	is	be	AUX
ftr-453	114	5	proven	prove	VERB
ftr-453	114	6	through	through	ADP
ftr-453	114	7	a	a	DET
ftr-453	114	8	brief	brief	ADJ
ftr-453	114	9	summary	summary	NOUN
ftr-453	114	10	of	of	ADP
ftr-453	114	11	certain	certain	ADJ
ftr-453	114	12	provisions	provision	NOUN
ftr-453	114	13	enacted	enact	VERB
ftr-453	114	14	in	in	ADP
ftr-453	114	15	response	response	NOUN
ftr-453	114	16	to	to	ADP
ftr-453	114	17	charity	charity	NOUN
ftr-453	114	18	’s	’s	PART
ftr-453	114	19	participation	participation	NOUN
ftr-453	114	20	in	in	ADP
ftr-453	114	21	tax	tax	NOUN
ftr-453	114	22	shelters	shelter	NOUN
ftr-453	114	23	.	.	PUNCT
ftr-453	115	1	then	then	ADV
ftr-453	115	2	in	in	ADP
ftr-453	115	3	part	part	NOUN
ftr-453	115	4	v	v	NOUN
ftr-453	115	5	,	,	PUNCT
ftr-453	115	6	the	the	DET
ftr-453	115	7	article	article	NOUN
ftr-453	115	8	discusses	discuss	VERB
ftr-453	115	9	two	two	NUM
ftr-453	115	10	presentlaw	presentlaw	NOUN
ftr-453	115	11	theories	theory	NOUN
ftr-453	115	12	that	that	PRON
ftr-453	115	13	would	would	AUX
ftr-453	115	14	provide	provide	VERB
ftr-453	115	15	theoretical	theoretical	ADJ
ftr-453	115	16	bases	basis	NOUN
ftr-453	115	17	from	from	ADP
ftr-453	115	18	which	which	PRON
ftr-453	115	19	to	to	PART
ftr-453	115	20	adequately	adequately	ADV
ftr-453	115	21	respond	respond	VERB
ftr-453	115	22	to	to	ADP
ftr-453	115	23	charity	charity	NOUN
ftr-453	115	24	’s	’s	PART
ftr-453	115	25	participation	participation	NOUN
ftr-453	115	26	in	in	ADP
ftr-453	115	27	tax	tax	NOUN
ftr-453	115	28	shelters	shelter	NOUN
ftr-453	115	29	.	.	PUNCT
ftr-453	116	1	in	in	ADP
ftr-453	116	2	short	short	ADJ
ftr-453	116	3	,	,	PUNCT
ftr-453	116	4	charity	charity	NOUN
ftr-453	116	5	’s	’s	PART
ftr-453	116	6	participation	participation	NOUN
ftr-453	116	7	in	in	ADP
ftr-453	116	8	tax	tax	NOUN
ftr-453	116	9	shelters	shelter	NOUN
ftr-453	116	10	violate	violate	VERB
ftr-453	116	11	the	the	DET
ftr-453	116	12	private	private	ADJ
ftr-453	116	13	benefit	benefit	NOUN
ftr-453	116	14	prohibition	prohibition	NOUN
ftr-453	116	15	and	and	CCONJ
ftr-453	116	16	the	the	DET
ftr-453	116	17	requirement	requirement	NOUN
ftr-453	116	18	that	that	SCONJ
ftr-453	116	19	charity	charity	NOUN
ftr-453	116	20	’s	’s	PART
ftr-453	116	21	actions	action	NOUN
ftr-453	116	22	not	not	PART
ftr-453	116	23	contravene	contravene	VERB
ftr-453	116	24	established	establish	VERB
ftr-453	116	25	public	public	ADJ
ftr-453	116	26	policy	policy	NOUN
ftr-453	116	27	.	.	PUNCT
ftr-453	117	1	finally	finally	ADV
ftr-453	117	2	,	,	PUNCT
ftr-453	117	3	in	in	ADP
ftr-453	117	4	part	part	NOUN
ftr-453	117	5	vi	vi	PROPN
ftr-453	117	6	,	,	PUNCT
ftr-453	117	7	the	the	DET
ftr-453	117	8	article	article	NOUN
ftr-453	117	9	acknowledges	acknowledge	VERB
ftr-453	117	10	and	and	CCONJ
ftr-453	117	11	then	then	ADV
ftr-453	117	12	addresses	address	VERB
ftr-453	117	13	some	some	PRON
ftr-453	117	14	of	of	ADP
ftr-453	117	15	the	the	DET
ftr-453	117	16	logistical	logistical	ADJ
ftr-453	117	17	problems	problem	NOUN
ftr-453	117	18	that	that	PRON
ftr-453	117	19	must	must	AUX
ftr-453	117	20	be	be	AUX
ftr-453	117	21	overcome	overcome	VERB
ftr-453	117	22	before	before	ADP
ftr-453	117	23	imposing	impose	VERB
ftr-453	117	24	sanctions	sanction	NOUN
ftr-453	117	25	when	when	SCONJ
ftr-453	117	26	charity	charity	NOUN
ftr-453	117	27	aids	aid	VERB
ftr-453	117	28	tax	tax	NOUN
ftr-453	117	29	shelters	shelter	NOUN
ftr-453	117	30	.	.	PUNCT
ftr-453	118	1	a	a	DET
ftr-453	118	2	legislative	legislative	ADJ
ftr-453	118	3	scheme	scheme	NOUN
ftr-453	118	4	that	that	PRON
ftr-453	118	5	implements	implement	VERB
ftr-453	118	6	the	the	DET
ftr-453	118	7	theory	theory	NOUN
ftr-453	118	8	asserted	assert	VERB
ftr-453	118	9	in	in	ADP
ftr-453	118	10	this	this	DET
ftr-453	118	11	article	article	NOUN
ftr-453	118	12	must	must	AUX
ftr-453	118	13	ensure	ensure	VERB
ftr-453	118	14	that	that	SCONJ
ftr-453	118	15	charity	charity	NOUN
ftr-453	118	16	is	be	AUX
ftr-453	118	17	not	not	PART
ftr-453	118	18	held	hold	VERB
ftr-453	118	19	vicariously	vicariously	ADV
ftr-453	118	20	liable	liable	ADJ
ftr-453	118	21	for	for	ADP
ftr-453	118	22	illegitimate	illegitimate	ADJ
ftr-453	118	23	tax	tax	NOUN
ftr-453	118	24	positions	position	NOUN
ftr-453	118	25	asserted	assert	VERB
ftr-453	118	26	by	by	ADP
ftr-453	118	27	its	its	PRON
ftr-453	118	28	trading	trading	NOUN
ftr-453	118	29	partners	partner	NOUN
ftr-453	118	30	.	.	PUNCT
ftr-453	119	1	charity	charity	NOUN
ftr-453	119	2	should	should	AUX
ftr-453	119	3	be	be	AUX
ftr-453	119	4	held	hold	VERB
ftr-453	119	5	responsible	responsible	ADJ
ftr-453	119	6	only	only	ADV
ftr-453	119	7	for	for	ADP
ftr-453	119	8	its	its	PRON
ftr-453	119	9	knowing	knowing	ADJ
ftr-453	119	10	and	and	CCONJ
ftr-453	119	11	intentional	intentional	ADJ
ftr-453	119	12	assistance	assistance	NOUN
ftr-453	119	13	to	to	ADP
ftr-453	119	14	tax	tax	NOUN
ftr-453	119	15	shelters	shelter	NOUN
ftr-453	119	16	.	.	PUNCT
ftr-453	120	1	on	on	ADP
ftr-453	120	2	the	the	DET
ftr-453	120	3	other	other	ADJ
ftr-453	120	4	hand	hand	NOUN
ftr-453	120	5	,	,	PUNCT
ftr-453	120	6	a	a	DET
ftr-453	120	7	strict	strict	ADJ
ftr-453	120	8	knowledge	knowledge	NOUN
ftr-453	120	9	requirement	requirement	NOUN
ftr-453	120	10	might	might	AUX
ftr-453	120	11	effectively	effectively	ADV
ftr-453	120	12	prevent	prevent	VERB
ftr-453	120	13	enforcement	enforcement	NOUN
ftr-453	120	14	against	against	ADP
ftr-453	120	15	charity	charity	NOUN
ftr-453	120	16	,	,	PUNCT
ftr-453	120	17	since	since	SCONJ
ftr-453	120	18	charity	charity	NOUN
ftr-453	120	19	will	will	AUX
ftr-453	120	20	rarely	rarely	ADV
ftr-453	120	21	have	have	VERB
ftr-453	120	22	sufficient	sufficient	ADJ
ftr-453	120	23	facts	fact	NOUN
ftr-453	120	24	from	from	ADP
ftr-453	120	25	which	which	PRON
ftr-453	120	26	to	to	PART
ftr-453	120	27	conclude	conclude	VERB
ftr-453	120	28	that	that	SCONJ
ftr-453	120	29	a	a	DET
ftr-453	120	30	taxable	taxable	ADJ
ftr-453	120	31	trading	trading	NOUN
ftr-453	120	32	partner	partner	NOUN
ftr-453	120	33	will	will	AUX
ftr-453	120	34	assert	assert	VERB
ftr-453	120	35	an	an	DET
ftr-453	120	36	illegitimate	illegitimate	ADJ
ftr-453	120	37	tax	tax	NOUN
ftr-453	120	38	position	position	NOUN
ftr-453	120	39	made	make	VERB
ftr-453	120	40	possible	possible	ADJ
ftr-453	120	41	by	by	ADP
ftr-453	120	42	charity	charity	NOUN
ftr-453	120	43	’s	’s	PART
ftr-453	120	44	involvement	involvement	NOUN
ftr-453	120	45	.	.	PUNCT
ftr-453	121	1	the	the	DET
ftr-453	121	2	article	article	NOUN
ftr-453	121	3	therefore	therefore	ADV
ftr-453	121	4	proposes	propose	VERB
ftr-453	121	5	that	that	SCONJ
ftr-453	121	6	charity	charity	NOUN
ftr-453	121	7	be	be	AUX
ftr-453	121	8	made	make	VERB
ftr-453	121	9	a	a	DET
ftr-453	121	10	participant	participant	NOUN
ftr-453	121	11	in	in	ADP
ftr-453	121	12	present	present	ADJ
ftr-453	121	13	law	law	NOUN
ftr-453	121	14	disclosure	disclosure	NOUN
ftr-453	121	15	requirements	requirement	NOUN
ftr-453	121	16	.	.	PUNCT
ftr-453	122	1	certain	certain	ADJ
ftr-453	122	2	provisions	provision	NOUN
ftr-453	122	3	now	now	ADV
ftr-453	122	4	exist	exist	VERB
ftr-453	122	5	which	which	PRON
ftr-453	122	6	require	require	VERB
ftr-453	122	7	tax	tax	NOUN
ftr-453	122	8	shelter	shelter	NOUN
ftr-453	122	9	promoters	promoter	NOUN
ftr-453	122	10	,	,	PUNCT
ftr-453	122	11	for	for	ADP
ftr-453	122	12	example	example	NOUN
ftr-453	122	13	,	,	PUNCT
ftr-453	122	14	to	to	PART
ftr-453	122	15	inform	inform	VERB
ftr-453	122	16	investors	investor	NOUN
ftr-453	122	17	or	or	CCONJ
ftr-453	122	18	otherwise	otherwise	ADV
ftr-453	122	19	disclose	disclose	VERB
ftr-453	122	20	the	the	DET
ftr-453	122	21	fact	fact	NOUN
ftr-453	122	22	that	that	SCONJ
ftr-453	122	23	certain	certain	ADJ
ftr-453	122	24	transactions	transaction	NOUN
ftr-453	122	25	constitute	constitute	VERB
ftr-453	122	26	tax	tax	NOUN
ftr-453	122	27	shelters	shelter	NOUN
ftr-453	122	28	.	.	PUNCT
ftr-453	123	1	charity	charity	NOUN
ftr-453	123	2	could	could	AUX
ftr-453	123	3	be	be	AUX
ftr-453	123	4	made	make	VERB
ftr-453	123	5	a	a	DET
ftr-453	123	6	recipient	recipient	NOUN
ftr-453	123	7	of	of	ADP
ftr-453	123	8	such	such	ADJ
ftr-453	123	9	information	information	NOUN
ftr-453	123	10	and	and	CCONJ
ftr-453	123	11	required	require	VERB
ftr-453	123	12	to	to	PART
ftr-453	123	13	take	take	VERB
ftr-453	123	14	certain	certain	ADJ
ftr-453	123	15	actions	action	NOUN
ftr-453	123	16	in	in	ADP
ftr-453	123	17	response	response	NOUN
ftr-453	123	18	to	to	PART
ftr-453	123	19	prevent	prevent	VERB
ftr-453	123	20	the	the	DET
ftr-453	123	21	abuse	abuse	NOUN
ftr-453	123	22	of	of	ADP
ftr-453	123	23	an	an	DET
ftr-453	123	24	asset	asset	NOUN
ftr-453	123	25	,	,	PUNCT
ftr-453	123	26	tax	tax	NOUN
ftr-453	123	27	exemption	exemption	NOUN
ftr-453	123	28	,	,	PUNCT
ftr-453	123	29	entrusted	entrust	VERB
ftr-453	123	30	to	to	ADP
ftr-453	123	31	its	its	PRON
ftr-453	123	32	care	care	NOUN
ftr-453	123	33	.	.	PUNCT
ftr-453	124	1	overall	overall	ADV
ftr-453	124	2	,	,	PUNCT
ftr-453	124	3	then	then	ADV
ftr-453	124	4	,	,	PUNCT
ftr-453	124	5	the	the	DET
ftr-453	124	6	article	article	NOUN
ftr-453	124	7	asserts	assert	VERB
ftr-453	124	8	that	that	SCONJ
ftr-453	124	9	there	there	PRON
ftr-453	124	10	is	be	VERB
ftr-453	124	11	no	no	DET
ftr-453	124	12	logical	logical	ADJ
ftr-453	124	13	reason	reason	NOUN
ftr-453	124	14	why	why	SCONJ
ftr-453	124	15	a	a	DET
ftr-453	124	16	known	know	VERB
ftr-453	124	17	participant	participant	NOUN
ftr-453	124	18	in	in	ADP
ftr-453	124	19	tax	tax	NOUN
ftr-453	124	20	shelters	shelter	NOUN
ftr-453	124	21	should	should	AUX
ftr-453	124	22	be	be	AUX
ftr-453	124	23	immune	immune	ADJ
ftr-453	124	24	from	from	ADP
ftr-453	124	25	enforcement	enforcement	NOUN
ftr-453	124	26	action	action	NOUN
ftr-453	124	27	.	.	PUNCT
ftr-453	125	1	secondly	secondly	ADV
ftr-453	125	2	,	,	PUNCT
ftr-453	125	3	there	there	PRON
ftr-453	125	4	are	be	VERB
ftr-453	125	5	existing	exist	VERB
ftr-453	125	6	theories	theory	NOUN
ftr-453	125	7	which	which	PRON
ftr-453	125	8	address	address	VERB
ftr-453	125	9	that	that	DET
ftr-453	125	10	participant	participant	NOUN
ftr-453	125	11	’s	’s	PART
ftr-453	125	12	role	role	NOUN
ftr-453	125	13	in	in	ADP
ftr-453	125	14	such	such	ADJ
ftr-453	125	15	transactions	transaction	NOUN
ftr-453	125	16	in	in	ADP
ftr-453	125	17	a	a	DET
ftr-453	125	18	better	well	ADJ
ftr-453	125	19	way	way	NOUN
ftr-453	125	20	than	than	ADP
ftr-453	125	21	that	that	PRON
ftr-453	125	22	which	which	PRON
ftr-453	125	23	is	be	AUX
ftr-453	125	24	presently	presently	ADV
ftr-453	125	25	relied	rely	VERB
ftr-453	125	26	upon	upon	SCONJ
ftr-453	125	27	.	.	PUNCT
ftr-453	126	1	finally	finally	ADV
ftr-453	126	2	,	,	PUNCT
ftr-453	126	3	the	the	DET
ftr-453	126	4	article	article	NOUN
ftr-453	126	5	offers	offer	VERB
ftr-453	126	6	solutions	solution	NOUN
ftr-453	126	7	to	to	ADP
ftr-453	126	8	the	the	DET
ftr-453	126	9	logistical	logistical	ADJ
ftr-453	126	10	objections	objection	NOUN
ftr-453	126	11	that	that	PRON
ftr-453	126	12	might	might	AUX
ftr-453	126	13	be	be	AUX
ftr-453	126	14	raised	raise	VERB
ftr-453	126	15	in	in	ADP
ftr-453	126	16	opposition	opposition	NOUN
ftr-453	126	17	to	to	ADP
ftr-453	126	18	the	the	DET
ftr-453	126	19	new	new	ADJ
ftr-453	126	20	response	response	NOUN
ftr-453	126	21	to	to	ADP
ftr-453	126	22	charity	charity	NOUN
ftr-453	126	23	’s	’s	PART
ftr-453	126	24	participation	participation	NOUN
ftr-453	126	25	in	in	ADP
ftr-453	126	26	tax	tax	NOUN
ftr-453	126	27	shelters	shelter	NOUN
ftr-453	126	28	.	.	PUNCT
ftr-453	127	1	774	774	NUM
ftr-453	127	2	florida	florida	PROPN
ftr-453	127	3	tax	tax	NOUN
ftr-453	127	4	review	review	NOUN
ftr-453	127	5	[	[	X
ftr-453	127	6	vol	vol	NOUN
ftr-453	127	7	.	.	PUNCT
ftr-453	127	8	4:12	4:12	NUM
ftr-453	127	9	ii	ii	NOUN
ftr-453	127	10	.	.	PUNCT
ftr-453	128	1	the	the	DET
ftr-453	128	2	status	status	PROPN
ftr-453	128	3	quo	quo	NOUN
ftr-453	128	4	ante	ante	NOUN
ftr-453	128	5	:	:	PUNCT
ftr-453	128	6	explicating	explicate	VERB
ftr-453	128	7	normative	normative	ADJ
ftr-453	128	8	assumptions	assumption	NOUN
ftr-453	128	9	it	it	PRON
ftr-453	128	10	seems	seem	VERB
ftr-453	128	11	almost	almost	ADV
ftr-453	128	12	like	like	ADP
ftr-453	128	13	the	the	DET
ftr-453	128	14	ultimate	ultimate	ADJ
ftr-453	128	15	heresy	heresy	NOUN
ftr-453	128	16	that	that	SCONJ
ftr-453	128	17	an	an	DET
ftr-453	128	18	entity	entity	NOUN
ftr-453	128	19	endowed	endow	VERB
ftr-453	128	20	with	with	ADP
ftr-453	128	21	a	a	DET
ftr-453	128	22	“	"	PUNCT
ftr-453	128	23	halo	halo	NOUN
ftr-453	128	24	”	"	PUNCT
ftr-453	128	25	and	and	CCONJ
ftr-453	128	26	,	,	PUNCT
ftr-453	128	27	in	in	ADP
ftr-453	128	28	many	many	ADJ
ftr-453	128	29	instances	instance	NOUN
ftr-453	128	30	,	,	PUNCT
ftr-453	128	31	a	a	DET
ftr-453	128	32	large	large	ADJ
ftr-453	128	33	supply	supply	NOUN
ftr-453	128	34	of	of	ADP
ftr-453	128	35	cash	cash	NOUN
ftr-453	128	36	and	and	CCONJ
ftr-453	128	37	property	property	NOUN
ftr-453	128	38	already11	already11	NOUN
ftr-453	128	39	exempted	exempt	VERB
ftr-453	128	40	from	from	ADP
ftr-453	128	41	taxation	taxation	NOUN
ftr-453	128	42	,	,	PUNCT
ftr-453	128	43	might	might	AUX
ftr-453	128	44	willingly	willingly	ADV
ftr-453	128	45	participate	participate	VERB
ftr-453	128	46	in	in	ADP
ftr-453	128	47	tax	tax	NOUN
ftr-453	128	48	code	code	NOUN
ftr-453	128	49	manipulations12	manipulations12	NOUN
ftr-453	128	50	more	more	ADV
ftr-453	128	51	commonly	commonly	ADV
ftr-453	128	52	associated	associate	VERB
ftr-453	128	53	with	with	ADP
ftr-453	128	54	taxable	taxable	ADJ
ftr-453	128	55	entities	entity	NOUN
ftr-453	128	56	,	,	PUNCT
ftr-453	128	57	and	and	CCONJ
ftr-453	128	58	presently	presently	ADV
ftr-453	128	59	under	under	ADP
ftr-453	128	60	attack	attack	NOUN
ftr-453	128	61	throughout	throughout	ADP
ftr-453	128	62	the	the	DET
ftr-453	128	63	tax	tax	NOUN
ftr-453	128	64	profession	profession	NOUN
ftr-453	128	65	.	.	PUNCT
ftr-453	129	1	indeed	indeed	ADV
ftr-453	129	2	,	,	PUNCT
ftr-453	129	3	the	the	DET
ftr-453	129	4	phrase	phrase	NOUN
ftr-453	129	5	“	"	PUNCT
ftr-453	129	6	charitable	charitable	ADJ
ftr-453	129	7	tax	tax	NOUN
ftr-453	129	8	shelter”13	shelter”13	PROPN
ftr-453	129	9	11	11	NUM
ftr-453	129	10	.	.	PUNCT
ftr-453	130	1	professor	professor	NOUN
ftr-453	130	2	brody	brody	PROPN
ftr-453	130	3	points	point	VERB
ftr-453	130	4	out	out	ADP
ftr-453	130	5	that	that	SCONJ
ftr-453	130	6	society	society	NOUN
ftr-453	130	7	’s	’s	PART
ftr-453	130	8	treatment	treatment	NOUN
ftr-453	130	9	of	of	ADP
ftr-453	130	10	charitable	charitable	ADJ
ftr-453	130	11	organizations	organization	NOUN
ftr-453	130	12	is	be	AUX
ftr-453	130	13	largely	largely	ADV
ftr-453	130	14	based	base	VERB
ftr-453	130	15	upon	upon	SCONJ
ftr-453	130	16	a	a	DET
ftr-453	130	17	romanticized	romanticized	ADJ
ftr-453	130	18	view	view	NOUN
ftr-453	130	19	of	of	ADP
ftr-453	130	20	the	the	DET
ftr-453	130	21	nature	nature	NOUN
ftr-453	130	22	of	of	ADP
ftr-453	130	23	charities	charity	NOUN
ftr-453	130	24	:	:	PUNCT
ftr-453	130	25	so	so	ADV
ftr-453	130	26	far	far	ADV
ftr-453	130	27	,	,	PUNCT
ftr-453	130	28	charities	charity	NOUN
ftr-453	130	29	have	have	AUX
ftr-453	130	30	enjoyed	enjoy	VERB
ftr-453	130	31	a	a	DET
ftr-453	130	32	“	"	PUNCT
ftr-453	130	33	halo	halo	NOUN
ftr-453	130	34	effect	effect	NOUN
ftr-453	130	35	”	"	PUNCT
ftr-453	130	36	in	in	ADP
ftr-453	130	37	our	our	PRON
ftr-453	130	38	political	political	ADJ
ftr-453	130	39	economy	economy	NOUN
ftr-453	130	40	.	.	PUNCT
ftr-453	131	1	the	the	DET
ftr-453	131	2	rationalized	rationalized	ADJ
ftr-453	131	3	myth	myth	NOUN
ftr-453	131	4	of	of	ADP
ftr-453	131	5	charities	charity	NOUN
ftr-453	131	6	as	as	ADP
ftr-453	131	7	selfless	selfless	ADJ
ftr-453	131	8	,	,	PUNCT
ftr-453	131	9	donative	donative	ADJ
ftr-453	131	10	,	,	PUNCT
ftr-453	131	11	and	and	CCONJ
ftr-453	131	12	volunteer	volunteer	NOUN
ftr-453	131	13	-	-	PUNCT
ftr-453	131	14	run	run	VERB
ftr-453	131	15	deliverers	deliverer	NOUN
ftr-453	131	16	of	of	ADP
ftr-453	131	17	services	service	NOUN
ftr-453	131	18	to	to	ADP
ftr-453	131	19	the	the	DET
ftr-453	131	20	poor	poor	ADJ
ftr-453	131	21	has	have	AUX
ftr-453	131	22	never	never	ADV
ftr-453	131	23	entirely	entirely	ADV
ftr-453	131	24	been	be	AUX
ftr-453	131	25	true	true	ADJ
ftr-453	131	26	,	,	PUNCT
ftr-453	131	27	but	but	CCONJ
ftr-453	131	28	it	it	PRON
ftr-453	131	29	underlies	underlie	VERB
ftr-453	131	30	society	society	NOUN
ftr-453	131	31	’s	’s	PART
ftr-453	131	32	grant	grant	NOUN
ftr-453	131	33	of	of	ADP
ftr-453	131	34	tax	tax	NOUN
ftr-453	131	35	exemption	exemption	NOUN
ftr-453	131	36	and	and	CCONJ
ftr-453	131	37	tax	tax	NOUN
ftr-453	131	38	deductibility	deductibility	NOUN
ftr-453	131	39	for	for	ADP
ftr-453	131	40	contributions	contribution	NOUN
ftr-453	131	41	.	.	PUNCT
ftr-453	132	1	to	to	ADP
ftr-453	132	2	the	the	DET
ftr-453	132	3	extent	extent	NOUN
ftr-453	132	4	,	,	PUNCT
ftr-453	132	5	however	however	ADV
ftr-453	132	6	,	,	PUNCT
ftr-453	132	7	that	that	SCONJ
ftr-453	132	8	this	this	DET
ftr-453	132	9	quid	quid	NOUN
ftr-453	132	10	depends	depend	VERB
ftr-453	132	11	on	on	ADP
ftr-453	132	12	the	the	DET
ftr-453	132	13	idealized	idealized	ADJ
ftr-453	132	14	quo	quo	NOUN
ftr-453	132	15	,	,	PUNCT
ftr-453	132	16	should	should	AUX
ftr-453	132	17	charity	charity	VERB
ftr-453	132	18	’s	’s	PART
ftr-453	132	19	core	core	NOUN
ftr-453	132	20	myth	myth	NOUN
ftr-453	132	21	change	change	NOUN
ftr-453	132	22	–	–	PUNCT
ftr-453	132	23	in	in	ADP
ftr-453	132	24	a	a	DET
ftr-453	132	25	way	way	NOUN
ftr-453	132	26	that	that	PRON
ftr-453	132	27	becomes	become	VERB
ftr-453	132	28	visible	visible	ADJ
ftr-453	132	29	to	to	ADP
ftr-453	132	30	the	the	DET
ftr-453	132	31	public	public	ADJ
ftr-453	132	32	–	–	PUNCT
ftr-453	132	33	society	society	NOUN
ftr-453	132	34	’s	’s	PART
ftr-453	132	35	willingness	willingness	NOUN
ftr-453	132	36	to	to	PART
ftr-453	132	37	alter	alter	VERB
ftr-453	132	38	the	the	DET
ftr-453	132	39	subsidies	subsidy	NOUN
ftr-453	132	40	could	could	AUX
ftr-453	132	41	also	also	ADV
ftr-453	132	42	change	change	VERB
ftr-453	132	43	.	.	PUNCT
ftr-453	133	1	evelyn	evelyn	PROPN
ftr-453	133	2	brody	brody	PROPN
ftr-453	133	3	,	,	PUNCT
ftr-453	133	4	hocking	hock	VERB
ftr-453	133	5	the	the	DET
ftr-453	133	6	halo	halo	NOUN
ftr-453	133	7	:	:	PUNCT
ftr-453	133	8	implications	implication	NOUN
ftr-453	133	9	of	of	ADP
ftr-453	133	10	the	the	DET
ftr-453	133	11	charities	charity	NOUN
ftr-453	133	12	’	'	PUNCT
ftr-453	133	13	winning	win	VERB
ftr-453	133	14	briefs	brief	NOUN
ftr-453	133	15	in	in	ADP
ftr-453	133	16	camps	camp	NOUN
ftr-453	133	17	new	new	ADV
ftr-453	133	18	-	-	PUNCT
ftr-453	133	19	found	find	VERB
ftr-453	133	20	/	/	SYM
ftr-453	133	21	owatonna	owatonna	PROPN
ftr-453	133	22	,	,	PUNCT
ftr-453	133	23	inc	inc	PROPN
ftr-453	133	24	.	.	PROPN
ftr-453	133	25	,	,	PUNCT
ftr-453	133	26	27	27	NUM
ftr-453	133	27	stetson	stetson	NOUN
ftr-453	133	28	l.	l.	PROPN
ftr-453	133	29	rev	rev	PROPN
ftr-453	133	30	.	.	PROPN
ftr-453	133	31	433	433	NUM
ftr-453	133	32	,	,	PUNCT
ftr-453	133	33	452	452	NUM
ftr-453	133	34	(	(	PUNCT
ftr-453	133	35	1997	1997	NUM
ftr-453	133	36	)	)	PUNCT
ftr-453	133	37	.	.	PUNCT
ftr-453	134	1	indeed	indeed	ADV
ftr-453	134	2	,	,	PUNCT
ftr-453	134	3	the	the	DET
ftr-453	134	4	analysis	analysis	NOUN
ftr-453	134	5	and	and	CCONJ
ftr-453	134	6	proposal	proposal	NOUN
ftr-453	134	7	set	set	VERB
ftr-453	134	8	forth	forth	ADP
ftr-453	134	9	in	in	ADP
ftr-453	134	10	this	this	DET
ftr-453	134	11	article	article	NOUN
ftr-453	134	12	are	be	AUX
ftr-453	134	13	based	base	VERB
ftr-453	134	14	upon	upon	SCONJ
ftr-453	134	15	the	the	DET
ftr-453	134	16	view	view	NOUN
ftr-453	134	17	that	that	SCONJ
ftr-453	134	18	when	when	SCONJ
ftr-453	134	19	charities	charity	NOUN
ftr-453	134	20	participate	participate	VERB
ftr-453	134	21	in	in	ADP
ftr-453	134	22	tax	tax	NOUN
ftr-453	134	23	shelter	shelter	NOUN
ftr-453	134	24	transactions	transaction	NOUN
ftr-453	134	25	,	,	PUNCT
ftr-453	134	26	they	they	PRON
ftr-453	134	27	expose	expose	VERB
ftr-453	134	28	a	a	DET
ftr-453	134	29	side	side	NOUN
ftr-453	134	30	of	of	ADP
ftr-453	134	31	themselves	themselves	PRON
ftr-453	134	32	which	which	PRON
ftr-453	134	33	contradicts	contradict	VERB
ftr-453	134	34	the	the	DET
ftr-453	134	35	romanticized	romanticized	ADJ
ftr-453	134	36	view	view	NOUN
ftr-453	134	37	and	and	CCONJ
ftr-453	134	38	thereby	thereby	ADV
ftr-453	134	39	forfeit	forfeit	VERB
ftr-453	134	40	the	the	DET
ftr-453	134	41	justification	justification	NOUN
ftr-453	134	42	for	for	ADP
ftr-453	134	43	tax	tax	NOUN
ftr-453	134	44	exemption	exemption	NOUN
ftr-453	134	45	.	.	PUNCT
ftr-453	135	1	12	12	NUM
ftr-453	135	2	.	.	PUNCT
ftr-453	136	1	as	as	ADP
ftr-453	136	2	of	of	ADP
ftr-453	136	3	september	september	PROPN
ftr-453	136	4	30	30	NUM
ftr-453	136	5	,	,	PUNCT
ftr-453	136	6	1999	1999	NUM
ftr-453	136	7	,	,	PUNCT
ftr-453	136	8	organizations	organization	NOUN
ftr-453	136	9	exempt	exempt	ADJ
ftr-453	136	10	from	from	ADP
ftr-453	136	11	federal	federal	ADJ
ftr-453	136	12	income	income	NOUN
ftr-453	136	13	tax	tax	NOUN
ftr-453	136	14	under	under	ADP
ftr-453	136	15	irc	irc	PROPN
ftr-453	136	16	§	§	PROPN
ftr-453	136	17	501(c	501(c	PROPN
ftr-453	136	18	)	)	PUNCT
ftr-453	136	19	had	have	VERB
ftr-453	136	20	$	$	SYM
ftr-453	136	21	880	880	NUM
ftr-453	136	22	billion	billion	NUM
ftr-453	136	23	in	in	ADP
ftr-453	136	24	gross	gross	ADJ
ftr-453	136	25	receipts	receipt	NOUN
ftr-453	136	26	and	and	CCONJ
ftr-453	136	27	$	$	SYM
ftr-453	136	28	1.3	1.3	NUM
ftr-453	136	29	trillion	trillion	NUM
ftr-453	136	30	in	in	ADP
ftr-453	136	31	total	total	ADJ
ftr-453	136	32	assets	asset	NOUN
ftr-453	136	33	.	.	PUNCT
ftr-453	137	1	joint	joint	ADJ
ftr-453	137	2	committee	committee	PROPN
ftr-453	137	3	on	on	ADP
ftr-453	137	4	taxation	taxation	NOUN
ftr-453	137	5	,	,	PUNCT
ftr-453	137	6	study	study	NOUN
ftr-453	137	7	of	of	ADP
ftr-453	137	8	present	present	ADJ
ftr-453	137	9	-	-	PUNCT
ftr-453	137	10	law	law	NOUN
ftr-453	137	11	taxpayer	taxpayer	NOUN
ftr-453	137	12	confidentiality	confidentiality	NOUN
ftr-453	137	13	and	and	CCONJ
ftr-453	137	14	disclosure	disclosure	NOUN
ftr-453	137	15	provisions	provision	NOUN
ftr-453	137	16	as	as	SCONJ
ftr-453	137	17	required	require	VERB
ftr-453	137	18	by	by	ADP
ftr-453	137	19	section	section	NOUN
ftr-453	137	20	3802	3802	NUM
ftr-453	137	21	of	of	ADP
ftr-453	137	22	the	the	DET
ftr-453	137	23	internal	internal	ADJ
ftr-453	137	24	revenue	revenue	NOUN
ftr-453	137	25	service	service	NOUN
ftr-453	137	26	restructuring	restructuring	NOUN
ftr-453	137	27	and	and	CCONJ
ftr-453	137	28	reform	reform	NOUN
ftr-453	137	29	act	act	NOUN
ftr-453	137	30	of	of	ADP
ftr-453	137	31	1998	1998	NUM
ftr-453	137	32	,	,	PUNCT
ftr-453	137	33	vol	vol	NOUN
ftr-453	137	34	.	.	PUNCT
ftr-453	137	35	ii	ii	PROPN
ftr-453	137	36	:	:	PUNCT
ftr-453	137	37	study	study	NOUN
ftr-453	137	38	of	of	ADP
ftr-453	137	39	disclosure	disclosure	NOUN
ftr-453	137	40	provisions	provision	NOUN
ftr-453	137	41	relating	relate	VERB
ftr-453	137	42	to	to	ADP
ftr-453	137	43	tax	tax	NOUN
ftr-453	137	44	exempt	exempt	ADJ
ftr-453	137	45	organizations	organization	NOUN
ftr-453	137	46	,	,	PUNCT
ftr-453	137	47	21	21	NUM
ftr-453	137	48	(	(	PUNCT
ftr-453	137	49	2000	2000	NUM
ftr-453	137	50	)	)	PUNCT
ftr-453	137	51	.	.	PUNCT
ftr-453	138	1	of	of	ADP
ftr-453	138	2	the	the	DET
ftr-453	138	3	approximately	approximately	ADV
ftr-453	138	4	1.3	1.3	NUM
ftr-453	138	5	million	million	NUM
ftr-453	138	6	organizations	organization	NOUN
ftr-453	138	7	granted	grant	VERB
ftr-453	138	8	tax	tax	NOUN
ftr-453	138	9	exemption	exemption	NOUN
ftr-453	138	10	under	under	ADP
ftr-453	138	11	irc	irc	PROPN
ftr-453	138	12	§	§	PROPN
ftr-453	138	13	501(c	501(c	PROPN
ftr-453	138	14	)	)	PUNCT
ftr-453	138	15	,	,	PUNCT
ftr-453	138	16	“	"	PUNCT
ftr-453	138	17	more	more	ADJ
ftr-453	138	18	than	than	ADP
ftr-453	138	19	half	half	NOUN
ftr-453	138	20	of	of	ADP
ftr-453	138	21	those	those	DET
ftr-453	138	22	organizations	organization	NOUN
ftr-453	138	23	,	,	PUNCT
ftr-453	138	24	or	or	CCONJ
ftr-453	138	25	776,557	776,557	NUM
ftr-453	138	26	are	be	AUX
ftr-453	138	27	charitable	charitable	ADJ
ftr-453	138	28	,	,	PUNCT
ftr-453	138	29	educational	educational	ADJ
ftr-453	138	30	,	,	PUNCT
ftr-453	138	31	religious	religious	ADJ
ftr-453	138	32	,	,	PUNCT
ftr-453	138	33	and	and	CCONJ
ftr-453	138	34	other	other	ADJ
ftr-453	138	35	organizations	organization	NOUN
ftr-453	138	36	described	describe	VERB
ftr-453	138	37	in	in	ADP
ftr-453	138	38	section	section	NOUN
ftr-453	138	39	501(c)(3	501(c)(3	NUM
ftr-453	138	40	)	)	PUNCT
ftr-453	138	41	.	.	PUNCT
ftr-453	138	42	”	"	PUNCT
ftr-453	139	1	see	see	VERB
ftr-453	139	2	i	i	PRON
ftr-453	139	3	d.	d.	PROPN
ftr-453	139	4	at	at	ADP
ftr-453	139	5	18	18	NUM
ftr-453	139	6	,	,	PUNCT
ftr-453	139	7	20	20	NUM
ftr-453	139	8	(	(	PUNCT
ftr-453	139	9	table	table	NOUN
ftr-453	139	10	1	1	NUM
ftr-453	139	11	)	)	PUNCT
ftr-453	139	12	.	.	PUNCT
ftr-453	140	1	13	13	NUM
ftr-453	140	2	.	.	PUNCT
ftr-453	141	1	the	the	DET
ftr-453	141	2	clinton	clinton	PROPN
ftr-453	141	3	administration	administration	NOUN
ftr-453	141	4	took	take	VERB
ftr-453	141	5	up	up	ADP
ftr-453	141	6	a	a	DET
ftr-453	141	7	vigorous	vigorous	ADJ
ftr-453	141	8	campaign	campaign	NOUN
ftr-453	141	9	against	against	ADP
ftr-453	141	10	tax	tax	NOUN
ftr-453	141	11	shelters	shelter	NOUN
ftr-453	141	12	in	in	ADP
ftr-453	141	13	1999	1999	NUM
ftr-453	141	14	by	by	ADP
ftr-453	141	15	way	way	NOUN
ftr-453	141	16	of	of	ADP
ftr-453	141	17	legislative	legislative	ADJ
ftr-453	141	18	proposals	proposal	NOUN
ftr-453	141	19	.	.	PUNCT
ftr-453	142	1	see	see	VERB
ftr-453	142	2	staff	staff	NOUN
ftr-453	142	3	of	of	ADP
ftr-453	142	4	the	the	DET
ftr-453	142	5	joint	joint	ADJ
ftr-453	142	6	committee	committee	NOUN
ftr-453	142	7	on	on	ADP
ftr-453	142	8	taxation	taxation	NOUN
ftr-453	142	9	,	,	PUNCT
ftr-453	142	10	description	description	NOUN
ftr-453	142	11	of	of	ADP
ftr-453	142	12	revenue	revenue	NOUN
ftr-453	142	13	provisions	provision	NOUN
ftr-453	142	14	contained	contain	VERB
ftr-453	142	15	in	in	ADP
ftr-453	142	16	the	the	DET
ftr-453	142	17	president	president	NOUN
ftr-453	142	18	’s	’s	PART
ftr-453	142	19	fiscal	fiscal	ADJ
ftr-453	142	20	year	year	NOUN
ftr-453	142	21	2000	2000	NUM
ftr-453	142	22	budget	budget	NOUN
ftr-453	142	23	proposal	proposal	NOUN
ftr-453	142	24	161	161	NUM
ftr-453	142	25	-	-	SYM
ftr-453	142	26	201	201	NUM
ftr-453	142	27	(	(	PUNCT
ftr-453	142	28	1999	1999	NUM
ftr-453	142	29	)	)	PUNCT
ftr-453	142	30	.	.	PUNCT
ftr-453	143	1	the	the	DET
ftr-453	143	2	administration	administration	NOUN
ftr-453	143	3	’s	’s	PART
ftr-453	143	4	fy	fy	PROPN
ftr-453	143	5	2000	2000	NUM
ftr-453	143	6	proposals	proposal	NOUN
ftr-453	143	7	were	be	AUX
ftr-453	143	8	not	not	PART
ftr-453	143	9	adopted	adopt	VERB
ftr-453	143	10	but	but	CCONJ
ftr-453	143	11	were	be	AUX
ftr-453	143	12	resubmitted	resubmitte	VERB
ftr-453	143	13	as	as	ADP
ftr-453	143	14	part	part	NOUN
ftr-453	143	15	of	of	ADP
ftr-453	143	16	the	the	DET
ftr-453	143	17	administration	administration	NOUN
ftr-453	143	18	’s	’s	PART
ftr-453	143	19	fy	fy	PROPN
ftr-453	143	20	2001	2001	NUM
ftr-453	143	21	budget	budget	NOUN
ftr-453	143	22	.	.	PUNCT
ftr-453	144	1	see	see	VERB
ftr-453	144	2	fy	fy	PROPN
ftr-453	144	3	2001	2001	NUM
ftr-453	144	4	budget	budget	NOUN
ftr-453	144	5	proposal	proposal	NOUN
ftr-453	144	6	,	,	PUNCT
ftr-453	144	7	supra	supra	PROPN
ftr-453	144	8	note	note	NOUN
ftr-453	144	9	5	5	NUM
ftr-453	144	10	,	,	PUNCT
ftr-453	144	11	at	at	ADP
ftr-453	144	12	122	122	NUM
ftr-453	144	13	-	-	SYM
ftr-453	144	14	37	37	NUM
ftr-453	144	15	.	.	PUNCT
ftr-453	145	1	a	a	DET
ftr-453	145	2	bill	bill	NOUN
ftr-453	145	3	designed	design	VERB
ftr-453	145	4	to	to	PART
ftr-453	145	5	attack	attack	VERB
ftr-453	145	6	all	all	DET
ftr-453	145	7	forms	form	NOUN
ftr-453	145	8	of	of	ADP
ftr-453	145	9	tax	tax	NOUN
ftr-453	145	10	shelters	shelter	NOUN
ftr-453	145	11	is	be	AUX
ftr-453	145	12	pending	pende	VERB
ftr-453	145	13	before	before	ADP
ftr-453	145	14	congress	congress	PROPN
ftr-453	145	15	.	.	PUNCT
ftr-453	146	1	see	see	VERB
ftr-453	146	2	abusive	abusive	ADJ
ftr-453	146	3	tax	tax	NOUN
ftr-453	146	4	shelter	shelter	NOUN
ftr-453	146	5	shutdown	shutdown	NOUN
ftr-453	146	6	act	act	NOUN
ftr-453	146	7	of	of	ADP
ftr-453	146	8	1999	1999	NUM
ftr-453	146	9	,	,	PUNCT
ftr-453	146	10	h.r	h.r	PROPN
ftr-453	146	11	.	.	PROPN
ftr-453	146	12	2255	2255	NUM
ftr-453	146	13	,	,	PUNCT
ftr-453	146	14	106th	106th	ADJ
ftr-453	146	15	cong	cong	NOUN
ftr-453	146	16	.	.	PUNCT
ftr-453	146	17	,	,	PUNCT
ftr-453	146	18	1st	1st	ADJ
ftr-453	146	19	sess	sess	NOUN
ftr-453	146	20	.	.	PUNCT
ftr-453	147	1	(	(	PUNCT
ftr-453	147	2	1999	1999	NUM
ftr-453	147	3	)	)	PUNCT
ftr-453	147	4	.	.	PUNCT
ftr-453	148	1	there	there	PRON
ftr-453	148	2	has	have	AUX
ftr-453	148	3	also	also	ADV
ftr-453	148	4	been	be	AUX
ftr-453	148	5	a	a	DET
ftr-453	148	6	rash	rash	NOUN
ftr-453	148	7	of	of	ADP
ftr-453	148	8	administrative	administrative	ADJ
ftr-453	148	9	guidance	guidance	NOUN
ftr-453	148	10	regarding	regard	VERB
ftr-453	148	11	tax	tax	NOUN
ftr-453	148	12	shelter	shelter	NOUN
ftr-453	148	13	transactions	transaction	NOUN
ftr-453	148	14	.	.	PUNCT
ftr-453	149	1	see	see	VERB
ftr-453	149	2	,	,	PUNCT
ftr-453	149	3	e.g.	e.g.	ADV
ftr-453	149	4	,	,	PUNCT
ftr-453	149	5	rev	rev	PROPN
ftr-453	149	6	.	.	PROPN
ftr-453	150	1	rul	rul	PROPN
ftr-453	150	2	.	.	PUNCT
ftr-453	151	1	99	99	NUM
ftr-453	151	2	-	-	SYM
ftr-453	151	3	14	14	NUM
ftr-453	151	4	,	,	PUNCT
ftr-453	151	5	1999	1999	NUM
ftr-453	151	6	-	-	SYM
ftr-453	151	7	1	1	NUM
ftr-453	151	8	c.b	c.b	PROPN
ftr-453	151	9	.	.	PROPN
ftr-453	151	10	835	835	NUM
ftr-453	151	11	(	(	PUNCT
ftr-453	151	12	relating	relate	VERB
ftr-453	151	13	to	to	ADP
ftr-453	151	14	“	"	PUNCT
ftr-453	151	15	lease	lease	VERB
ftr-453	151	16	-	-	PUNCT
ftr-453	151	17	in	in	NOUN
ftr-453	151	18	,	,	PUNCT
ftr-453	151	19	lease	lease	VERB
ftr-453	151	20	out	out	ADP
ftr-453	151	21	”	"	PUNCT
ftr-453	151	22	transactions	transaction	NOUN
ftr-453	151	23	)	)	PUNCT
ftr-453	151	24	;	;	PUNCT
ftr-453	151	25	regs	reg	NOUN
ftr-453	151	26	.	.	PUNCT
ftr-453	152	1	§	§	PROPN
ftr-453	152	2	1.7701(l)-3	1.7701(l)-3	PROPN
ftr-453	152	3	(	(	PUNCT
ftr-453	152	4	regarding	regard	VERB
ftr-453	152	5	the	the	DET
ftr-453	152	6	“	"	PUNCT
ftr-453	152	7	step	step	NOUN
ftr-453	152	8	-	-	PUNCT
ftr-453	152	9	down	down	ADP
ftr-453	152	10	-	-	PUNCT
ftr-453	152	11	preferred	preferred	ADJ
ftr-453	152	12	”	"	PUNCT
ftr-453	152	13	transaction	transaction	NOUN
ftr-453	152	14	,	,	PUNCT
ftr-453	152	15	discussed	discuss	VERB
ftr-453	152	16	in	in	ADP
ftr-453	152	17	infra	infra	NOUN
ftr-453	152	18	notes	note	VERB
ftr-453	152	19	22	22	NUM
ftr-453	152	20	-	-	SYM
ftr-453	152	21	31	31	NUM
ftr-453	152	22	and	and	CCONJ
ftr-453	152	23	accompanying	accompany	VERB
ftr-453	152	24	text	text	NOUN
ftr-453	152	25	)	)	PUNCT
ftr-453	152	26	.	.	PUNCT
ftr-453	153	1	at	at	ADP
ftr-453	153	2	the	the	DET
ftr-453	153	3	same	same	ADJ
ftr-453	153	4	time	time	NOUN
ftr-453	153	5	,	,	PUNCT
ftr-453	153	6	the	the	DET
ftr-453	153	7	judiciary	judiciary	NOUN
ftr-453	153	8	has	have	AUX
ftr-453	153	9	taken	take	VERB
ftr-453	153	10	a	a	DET
ftr-453	153	11	more	more	ADV
ftr-453	153	12	active	active	ADJ
ftr-453	153	13	role	role	NOUN
ftr-453	153	14	in	in	ADP
ftr-453	153	15	upholding	uphold	VERB
ftr-453	153	16	the	the	DET
ftr-453	153	17	disallowance	disallowance	NOUN
ftr-453	153	18	of	of	ADP
ftr-453	153	19	tax	tax	NOUN
ftr-453	153	20	benefits	benefit	NOUN
ftr-453	153	21	arising	arise	VERB
ftr-453	153	22	from	from	ADP
ftr-453	153	23	tax	tax	NOUN
ftr-453	153	24	shelters	shelter	NOUN
ftr-453	153	25	.	.	PUNCT
ftr-453	154	1	see	see	VERB
ftr-453	154	2	compaq	compaq	PROPN
ftr-453	154	3	computer	computer	PROPN
ftr-453	154	4	corp	corp	PROPN
ftr-453	154	5	.	.	PROPN
ftr-453	155	1	v.	v.	PROPN
ftr-453	155	2	commissioner	commissioner	PROPN
ftr-453	155	3	,	,	PUNCT
ftr-453	155	4	113	113	NUM
ftr-453	155	5	t.c	t.c	PROPN
ftr-453	155	6	.	.	PROPN
ftr-453	155	7	214	214	NUM
ftr-453	155	8	(	(	PUNCT
ftr-453	155	9	1999	1999	NUM
ftr-453	155	10	)	)	PUNCT
ftr-453	156	1	;	;	PUNCT
ftr-453	156	2	winn	winn	PROPN
ftr-453	156	3	-	-	PUNCT
ftr-453	156	4	dixie	dixie	PROPN
ftr-453	156	5	stores	stores	PROPN
ftr-453	156	6	,	,	PUNCT
ftr-453	156	7	inc	inc	PROPN
ftr-453	156	8	.	.	PROPN
ftr-453	157	1	v.	v.	PROPN
ftr-453	157	2	commissioner	commissioner	PROPN
ftr-453	157	3	,	,	PUNCT
ftr-453	157	4	113	113	NUM
ftr-453	157	5	t.c	t.c	PROPN
ftr-453	157	6	.	.	PROPN
ftr-453	157	7	254	254	NUM
ftr-453	157	8	(	(	PUNCT
ftr-453	157	9	1999	1999	NUM
ftr-453	157	10	)	)	PUNCT
ftr-453	157	11	;	;	PUNCT
ftr-453	157	12	saba	saba	PROPN
ftr-453	157	13	partnership	partnership	PROPN
ftr-453	157	14	v.	v.	PROPN
ftr-453	157	15	commissioner	commissioner	PROPN
ftr-453	157	16	,	,	PUNCT
ftr-453	157	17	78	78	NUM
ftr-453	157	18	t.c	t.c	PROPN
ftr-453	157	19	.	.	PROPN
ftr-453	157	20	memo	memo	NOUN
ftr-453	157	21	(	(	PUNCT
ftr-453	157	22	cch	cch	PROPN
ftr-453	157	23	)	)	PUNCT
ftr-453	157	24	684	684	NUM
ftr-453	157	25	(	(	PUNCT
ftr-453	157	26	1999	1999	NUM
ftr-453	157	27	)	)	PUNCT
ftr-453	157	28	;	;	PUNCT
ftr-453	157	29	acm	acm	PROPN
ftr-453	157	30	partnership	partnership	PROPN
ftr-453	157	31	v.	v.	PROPN
ftr-453	157	32	commissioner	commissioner	PROPN
ftr-453	157	33	,	,	PUNCT
ftr-453	157	34	157	157	NUM
ftr-453	157	35	f.3d	f.3d	NUM
ftr-453	157	36	231	231	NUM
ftr-453	157	37	(	(	PUNCT
ftr-453	157	38	3rd	3rd	ADJ
ftr-453	157	39	cir	cir	NOUN
ftr-453	157	40	.	.	PUNCT
ftr-453	157	41	1998	1998	NUM
ftr-453	157	42	)	)	PUNCT
ftr-453	157	43	.	.	PUNCT
ftr-453	158	1	a	a	DET
ftr-453	158	2	broad	broad	ADJ
ftr-453	158	3	and	and	CCONJ
ftr-453	158	4	extremely	extremely	ADV
ftr-453	158	5	helpful	helpful	ADJ
ftr-453	158	6	theoretical	theoretical	ADJ
ftr-453	158	7	discussion	discussion	NOUN
ftr-453	158	8	of	of	ADP
ftr-453	158	9	tax	tax	NOUN
ftr-453	158	10	avoidance	avoidance	NOUN
ftr-453	158	11	in	in	ADP
ftr-453	158	12	general	general	ADJ
ftr-453	158	13	is	be	AUX
ftr-453	158	14	contained	contain	VERB
ftr-453	158	15	in	in	ADP
ftr-453	158	16	joshua	joshua	PROPN
ftr-453	158	17	d.	d.	PROPN
ftr-453	158	18	rosenberg	rosenberg	PROPN
ftr-453	158	19	,	,	PUNCT
ftr-453	158	20	tax	tax	NOUN
ftr-453	158	21	avoidance	avoidance	NOUN
ftr-453	158	22	and	and	CCONJ
ftr-453	158	23	income	income	NOUN
ftr-453	158	24	measurement	measurement	NOUN
ftr-453	158	25	,	,	PUNCT
ftr-453	158	26	87	87	NUM
ftr-453	158	27	mich	mich	PROPN
ftr-453	158	28	.	.	PUNCT
ftr-453	159	1	l.	l.	PROPN
ftr-453	159	2	rev	rev	PROPN
ftr-453	159	3	.	.	PROPN
ftr-453	159	4	365	365	NUM
ftr-453	159	5	(	(	PUNCT
ftr-453	159	6	1988	1988	NUM
ftr-453	159	7	)	)	PUNCT
ftr-453	159	8	.	.	PUNCT
ftr-453	160	1	a	a	DET
ftr-453	160	2	contemporary	contemporary	ADJ
ftr-453	160	3	debate	debate	NOUN
ftr-453	160	4	regarding	regard	VERB
ftr-453	160	5	tax	tax	NOUN
ftr-453	160	6	shelters	shelter	NOUN
ftr-453	160	7	and	and	CCONJ
ftr-453	160	8	the	the	DET
ftr-453	160	9	need	need	NOUN
ftr-453	160	10	for	for	ADP
ftr-453	160	11	remedial	remedial	ADJ
ftr-453	160	12	legislation	legislation	NOUN
ftr-453	160	13	can	can	AUX
ftr-453	160	14	be	be	AUX
ftr-453	160	15	found	find	VERB
ftr-453	160	16	in	in	ADP
ftr-453	160	17	kenneth	kenneth	PROPN
ftr-453	160	18	j.	j.	PROPN
ftr-453	160	19	kies	kies	PROPN
ftr-453	160	20	,	,	PUNCT
ftr-453	160	21	a	a	DET
ftr-453	160	22	critical	critical	ADJ
ftr-453	160	23	look	look	NOUN
ftr-453	160	24	at	at	ADP
ftr-453	160	25	the	the	DET
ftr-453	160	26	administration	administration	NOUN
ftr-453	160	27	’s	’s	PART
ftr-453	160	28	“	"	PUNCT
ftr-453	160	29	corporate	corporate	ADJ
ftr-453	160	30	tax	tax	NOUN
ftr-453	160	31	shelter	shelter	NOUN
ftr-453	160	32	proposals	proposal	NOUN
ftr-453	160	33	,	,	PUNCT
ftr-453	160	34	”	"	PUNCT
ftr-453	160	35	83	83	NUM
ftr-453	160	36	tax	tax	NOUN
ftr-453	160	37	notes	note	NOUN
ftr-453	160	38	1463	1463	NUM
ftr-453	160	39	(	(	PUNCT
ftr-453	160	40	june	june	PROPN
ftr-453	160	41	7	7	NUM
ftr-453	160	42	,	,	PUNCT
ftr-453	160	43	1999	1999	NUM
ftr-453	160	44	)	)	PUNCT
ftr-453	160	45	,	,	PUNCT
ftr-453	160	46	joseph	joseph	PROPN
ftr-453	160	47	bankman	bankman	PROPN
ftr-453	160	48	,	,	PUNCT
ftr-453	160	49	the	the	DET
ftr-453	160	50	new	new	ADJ
ftr-453	160	51	market	market	NOUN
ftr-453	160	52	in	in	ADP
ftr-453	160	53	corporate	corporate	ADJ
ftr-453	160	54	tax	tax	NOUN
ftr-453	160	55	shelters	shelter	NOUN
ftr-453	160	56	,	,	PUNCT
ftr-453	160	57	83	83	NUM
ftr-453	160	58	tax	tax	NOUN
ftr-453	160	59	notes	note	NOUN
ftr-453	160	60	1775	1775	NUM
ftr-453	160	61	(	(	PUNCT
ftr-453	160	62	june	june	PROPN
ftr-453	160	63	21	21	NUM
ftr-453	160	64	,	,	PUNCT
ftr-453	160	65	1999	1999	NUM
ftr-453	160	66	)	)	PUNCT
ftr-453	160	67	,	,	PUNCT
ftr-453	160	68	and	and	CCONJ
ftr-453	160	69	joseph	joseph	PROPN
ftr-453	160	70	bankman	bankman	PROPN
ftr-453	160	71	challenges	challenge	VERB
ftr-453	160	72	kies	ky	NOUN
ftr-453	160	73	to	to	PART
ftr-453	160	74	back	back	VERB
ftr-453	160	75	up	up	ADP
ftr-453	160	76	assertions	assertion	NOUN
ftr-453	160	77	with	with	ADP
ftr-453	160	78	facts	fact	NOUN
ftr-453	160	79	,	,	PUNCT
ftr-453	160	80	83	83	NUM
ftr-453	160	81	tax	tax	NOUN
ftr-453	160	82	notes	note	NOUN
ftr-453	160	83	1813	1813	NUM
ftr-453	160	84	(	(	PUNCT
ftr-453	160	85	june	june	PROPN
ftr-453	160	86	21	21	NUM
ftr-453	160	87	,	,	PUNCT
ftr-453	160	88	1999	1999	NUM
ftr-453	160	89	)	)	PUNCT
ftr-453	160	90	.	.	PUNCT
ftr-453	161	1	2001	2001	NUM
ftr-453	161	2	]	]	PUNCT
ftr-453	161	3	when	when	SCONJ
ftr-453	161	4	charity	charity	NOUN
ftr-453	161	5	aids	aids	PROPN
ftr-453	161	6	tax	tax	NOUN
ftr-453	161	7	shelters	shelter	NOUN
ftr-453	161	8	775	775	NUM
ftr-453	161	9	seems	seem	VERB
ftr-453	161	10	oddly	oddly	ADV
ftr-453	161	11	oxymoronic	oxymoronic	ADJ
ftr-453	161	12	when	when	SCONJ
ftr-453	161	13	one	one	PRON
ftr-453	161	14	really	really	ADV
ftr-453	161	15	thinks	think	VERB
ftr-453	161	16	about	about	ADP
ftr-453	161	17	it	it	PRON
ftr-453	161	18	.	.	PUNCT
ftr-453	162	1	according	accord	VERB
ftr-453	162	2	to14	to14	PROPN
ftr-453	162	3	contemporary	contemporary	ADJ
ftr-453	162	4	usage	usage	NOUN
ftr-453	162	5	,	,	PUNCT
ftr-453	162	6	the	the	DET
ftr-453	162	7	beneficent	beneficent	ADJ
ftr-453	162	8	,	,	PUNCT
ftr-453	162	9	“	"	PUNCT
ftr-453	162	10	charity	charity	NOUN
ftr-453	162	11	,	,	PUNCT
ftr-453	162	12	”	"	PUNCT
ftr-453	162	13	is	be	AUX
ftr-453	162	14	antithetical	antithetical	ADJ
ftr-453	162	15	to	to	ADP
ftr-453	162	16	the	the	DET
ftr-453	162	17	pejorative,15	pejorative,15	NOUN
ftr-453	162	18	“	"	PUNCT
ftr-453	162	19	tax	tax	NOUN
ftr-453	162	20	shelter	shelter	NOUN
ftr-453	162	21	,	,	PUNCT
ftr-453	162	22	”	"	PUNCT
ftr-453	162	23	suggesting	suggest	VERB
ftr-453	162	24	that	that	SCONJ
ftr-453	162	25	the	the	DET
ftr-453	162	26	same	same	ADJ
ftr-453	162	27	entity	entity	NOUN
ftr-453	162	28	can	can	AUX
ftr-453	162	29	not	not	PART
ftr-453	162	30	be	be	AUX
ftr-453	162	31	both	both	DET
ftr-453	162	32	charitable	charitable	ADJ
ftr-453	162	33	and16	and16	NOUN
ftr-453	162	34	engaged	engage	VERB
ftr-453	162	35	in	in	ADP
ftr-453	162	36	a	a	DET
ftr-453	162	37	tax	tax	NOUN
ftr-453	162	38	shelter	shelter	NOUN
ftr-453	162	39	.	.	PUNCT
ftr-453	163	1	yet	yet	CCONJ
ftr-453	163	2	the	the	DET
ftr-453	163	3	use	use	NOUN
ftr-453	163	4	of	of	ADP
ftr-453	163	5	an	an	DET
ftr-453	163	6	otherwise	otherwise	ADV
ftr-453	163	7	legitimate	legitimate	ADJ
ftr-453	163	8	charitable	charitable	ADJ
ftr-453	163	9	organization	organization	NOUN
ftr-453	163	10	for	for	ADP
ftr-453	163	11	tax	tax	NOUN
ftr-453	163	12	avoidance	avoidance	NOUN
ftr-453	163	13	purposes	purpose	NOUN
ftr-453	163	14	is	be	AUX
ftr-453	163	15	not	not	PART
ftr-453	163	16	unknown	unknown	ADJ
ftr-453	163	17	to	to	ADP
ftr-453	163	18	history	history	NOUN
ftr-453	163	19	.	.	PUNCT
ftr-453	164	1	so	so	ADV
ftr-453	164	2	just17	just17	ADV
ftr-453	164	3	how	how	SCONJ
ftr-453	164	4	should	should	AUX
ftr-453	164	5	tax	tax	VERB
ftr-453	164	6	law	law	NOUN
ftr-453	164	7	respond	respond	VERB
ftr-453	164	8	when	when	SCONJ
ftr-453	164	9	charity	charity	NOUN
ftr-453	164	10	,	,	PUNCT
ftr-453	164	11	the	the	DET
ftr-453	164	12	favorite	favorite	ADJ
ftr-453	164	13	child	child	NOUN
ftr-453	164	14	of	of	ADP
ftr-453	164	15	the	the	DET
ftr-453	164	16	tax	tax	NOUN
ftr-453	164	17	code	code	NOUN
ftr-453	164	18	14	14	NUM
ftr-453	164	19	.	.	PUNCT
ftr-453	165	1	i	i	PRON
ftr-453	165	2	have	have	AUX
ftr-453	165	3	not	not	PART
ftr-453	165	4	found	find	VERB
ftr-453	165	5	the	the	DET
ftr-453	165	6	phrase	phrase	NOUN
ftr-453	165	7	in	in	ADP
ftr-453	165	8	judicial	judicial	ADJ
ftr-453	165	9	nor	nor	CCONJ
ftr-453	165	10	scholarly	scholarly	ADJ
ftr-453	165	11	literature	literature	NOUN
ftr-453	165	12	.	.	PUNCT
ftr-453	166	1	the	the	DET
ftr-453	166	2	phrase	phrase	NOUN
ftr-453	166	3	,	,	PUNCT
ftr-453	166	4	“	"	PUNCT
ftr-453	166	5	charitable	charitable	ADJ
ftr-453	166	6	contribution	contribution	NOUN
ftr-453	166	7	tax	tax	NOUN
ftr-453	166	8	shelter	shelter	NOUN
ftr-453	166	9	”	"	PUNCT
ftr-453	166	10	is	be	AUX
ftr-453	166	11	used	use	VERB
ftr-453	166	12	and	and	CCONJ
ftr-453	166	13	refers	refer	VERB
ftr-453	166	14	to	to	ADP
ftr-453	166	15	a	a	DET
ftr-453	166	16	transaction	transaction	NOUN
ftr-453	166	17	described	describe	VERB
ftr-453	166	18	in	in	ADP
ftr-453	166	19	greater	great	ADJ
ftr-453	166	20	detail	detail	NOUN
ftr-453	166	21	below	below	ADV
ftr-453	166	22	.	.	PUNCT
ftr-453	167	1	see	see	VERB
ftr-453	167	2	infra	infra	NOUN
ftr-453	167	3	notes	note	VERB
ftr-453	167	4	244	244	NUM
ftr-453	167	5	-	-	SYM
ftr-453	167	6	54	54	NUM
ftr-453	167	7	and	and	CCONJ
ftr-453	167	8	accompanying	accompany	VERB
ftr-453	167	9	text	text	NOUN
ftr-453	167	10	.	.	PUNCT
ftr-453	168	1	15	15	NUM
ftr-453	168	2	.	.	PUNCT
ftr-453	169	1	“	"	PUNCT
ftr-453	169	2	charities	charity	NOUN
ftr-453	169	3	had	have	VERB
ftr-453	169	4	their	their	PRON
ftr-453	169	5	origin	origin	NOUN
ftr-453	169	6	in	in	ADP
ftr-453	169	7	the	the	DET
ftr-453	169	8	great	great	ADJ
ftr-453	169	9	command	command	NOUN
ftr-453	169	10	,	,	PUNCT
ftr-453	169	11	to	to	PART
ftr-453	169	12	love	love	VERB
ftr-453	169	13	thy	thy	PRON
ftr-453	169	14	neighbor	neighbor	NOUN
ftr-453	169	15	as	as	ADP
ftr-453	169	16	thyself	thyself	PRON
ftr-453	169	17	.	.	PUNCT
ftr-453	169	18	”	"	PUNCT
ftr-453	170	1	perin	perin	PROPN
ftr-453	170	2	v.	v.	ADP
ftr-453	170	3	carey	carey	PROPN
ftr-453	170	4	,	,	PUNCT
ftr-453	170	5	65	65	NUM
ftr-453	170	6	u.s	u.s	PROPN
ftr-453	170	7	.	.	PROPN
ftr-453	170	8	(	(	PUNCT
ftr-453	170	9	24	24	NUM
ftr-453	170	10	how	how	SCONJ
ftr-453	170	11	.	.	PUNCT
ftr-453	170	12	)	)	PUNCT
ftr-453	171	1	465	465	NUM
ftr-453	171	2	,	,	PUNCT
ftr-453	171	3	498	498	NUM
ftr-453	171	4	(	(	PUNCT
ftr-453	171	5	1860	1860	NUM
ftr-453	171	6	)	)	PUNCT
ftr-453	171	7	cited	cite	VERB
ftr-453	171	8	in	in	ADP
ftr-453	171	9	lars	lars	PROPN
ftr-453	171	10	g.	g.	PROPN
ftr-453	171	11	gustafsson	gustafsson	PROPN
ftr-453	171	12	,	,	PUNCT
ftr-453	171	13	the	the	DET
ftr-453	171	14	definition	definition	NOUN
ftr-453	171	15	of	of	ADP
ftr-453	171	16	“	"	PUNCT
ftr-453	171	17	charitable	charitable	ADJ
ftr-453	171	18	”	"	PUNCT
ftr-453	171	19	for	for	ADP
ftr-453	171	20	federal	federal	ADJ
ftr-453	171	21	income	income	NOUN
ftr-453	171	22	tax	tax	NOUN
ftr-453	171	23	purposes	purpose	NOUN
ftr-453	171	24	:	:	PUNCT
ftr-453	171	25	defrocking	defrock	VERB
ftr-453	171	26	the	the	DET
ftr-453	171	27	old	old	ADJ
ftr-453	171	28	and	and	CCONJ
ftr-453	171	29	suggesting	suggest	VERB
ftr-453	171	30	some	some	DET
ftr-453	171	31	new	new	ADJ
ftr-453	171	32	fundamental	fundamental	ADJ
ftr-453	171	33	assumptions	assumption	NOUN
ftr-453	171	34	,	,	PUNCT
ftr-453	171	35	33	33	NUM
ftr-453	171	36	hous	hous	ADJ
ftr-453	171	37	.	.	PUNCT
ftr-453	172	1	l.	l.	PROPN
ftr-453	172	2	rev	rev	PROPN
ftr-453	172	3	.	.	PROPN
ftr-453	172	4	587	587	NUM
ftr-453	172	5	,	,	PUNCT
ftr-453	172	6	n.38	n.38	PROPN
ftr-453	172	7	(	(	PUNCT
ftr-453	172	8	1996	1996	NUM
ftr-453	172	9	)	)	PUNCT
ftr-453	172	10	.	.	PUNCT
ftr-453	173	1	in	in	ADP
ftr-453	173	2	western	western	ADJ
ftr-453	173	3	cultures	culture	NOUN
ftr-453	173	4	the	the	DET
ftr-453	173	5	term	term	NOUN
ftr-453	173	6	“	"	PUNCT
ftr-453	173	7	charity	charity	NOUN
ftr-453	173	8	”	"	PUNCT
ftr-453	173	9	revolves	revolve	VERB
ftr-453	173	10	around	around	ADP
ftr-453	173	11	judeo	judeo	ADJ
ftr-453	173	12	-	-	PUNCT
ftr-453	173	13	christian	christian	ADJ
ftr-453	173	14	notions	notion	NOUN
ftr-453	173	15	of	of	ADP
ftr-453	173	16	“	"	PUNCT
ftr-453	173	17	interpersonal	interpersonal	ADJ
ftr-453	173	18	activity	activity	NOUN
ftr-453	173	19	through	through	ADP
ftr-453	173	20	which	which	PRON
ftr-453	173	21	one	one	NUM
ftr-453	173	22	individual	individual	NOUN
ftr-453	173	23	helps	help	VERB
ftr-453	173	24	a	a	DET
ftr-453	173	25	less	less	ADV
ftr-453	173	26	fortunate	fortunate	ADJ
ftr-453	173	27	one	one	NUM
ftr-453	173	28	,	,	PUNCT
ftr-453	173	29	or	or	CCONJ
ftr-453	173	30	more	more	ADV
ftr-453	173	31	broadly	broadly	ADV
ftr-453	173	32	a	a	DET
ftr-453	173	33	community	community	NOUN
ftr-453	173	34	rallies	rally	NOUN
ftr-453	173	35	to	to	ADP
ftr-453	173	36	the	the	DET
ftr-453	173	37	aid	aid	NOUN
ftr-453	173	38	of	of	ADP
ftr-453	173	39	those	those	PRON
ftr-453	173	40	of	of	ADP
ftr-453	173	41	its	its	PRON
ftr-453	173	42	members	member	NOUN
ftr-453	173	43	in	in	ADP
ftr-453	173	44	need	need	NOUN
ftr-453	173	45	.	.	PUNCT
ftr-453	173	46	”	"	PUNCT
ftr-453	174	1	laura	laura	PROPN
ftr-453	174	2	brown	brown	PROPN
ftr-453	174	3	chisolm	chisolm	PROPN
ftr-453	174	4	&	&	CCONJ
ftr-453	174	5	dennis	dennis	PROPN
ftr-453	174	6	r.	r.	PROPN
ftr-453	174	7	young	young	PROPN
ftr-453	174	8	,	,	PUNCT
ftr-453	174	9	symposium	symposium	NOUN
ftr-453	174	10	:	:	PUNCT
ftr-453	174	11	what	what	PRON
ftr-453	174	12	is	be	AUX
ftr-453	174	13	charity	charity	NOUN
ftr-453	174	14	?	?	PUNCT
ftr-453	175	1	implications	implication	NOUN
ftr-453	175	2	for	for	ADP
ftr-453	175	3	law	law	NOUN
ftr-453	175	4	and	and	CCONJ
ftr-453	175	5	policy	policy	NOUN
ftr-453	175	6	(	(	PUNCT
ftr-453	175	7	introduction	introduction	NOUN
ftr-453	175	8	)	)	PUNCT
ftr-453	175	9	,	,	PUNCT
ftr-453	175	10	39	39	NUM
ftr-453	175	11	case	case	NOUN
ftr-453	175	12	w.	w.	NOUN
ftr-453	175	13	res	res	PROPN
ftr-453	175	14	.	.	PUNCT
ftr-453	176	1	l.	l.	PROPN
ftr-453	176	2	rev	rev	PROPN
ftr-453	176	3	.	.	PROPN
ftr-453	176	4	653	653	NUM
ftr-453	176	5	,	,	PUNCT
ftr-453	176	6	654	654	NUM
ftr-453	176	7	(	(	PUNCT
ftr-453	176	8	1988	1988	NUM
ftr-453	176	9	-	-	SYM
ftr-453	176	10	89	89	NUM
ftr-453	176	11	)	)	PUNCT
ftr-453	176	12	.	.	PUNCT
ftr-453	177	1	in	in	ADP
ftr-453	177	2	the	the	DET
ftr-453	177	3	greek	greek	ADJ
ftr-453	177	4	tradition	tradition	NOUN
ftr-453	177	5	,	,	PUNCT
ftr-453	177	6	the	the	DET
ftr-453	177	7	term	term	NOUN
ftr-453	177	8	“	"	PUNCT
ftr-453	177	9	charity	charity	NOUN
ftr-453	177	10	”	"	PUNCT
ftr-453	177	11	“	"	PUNCT
ftr-453	177	12	focuses	focus	VERB
ftr-453	177	13	on	on	ADP
ftr-453	177	14	broad	broad	ADJ
ftr-453	177	15	-	-	PUNCT
ftr-453	177	16	scale	scale	NOUN
ftr-453	177	17	contributions	contribution	NOUN
ftr-453	177	18	to	to	ADP
ftr-453	177	19	the	the	DET
ftr-453	177	20	public	public	ADJ
ftr-453	177	21	infrastructure	infrastructure	NOUN
ftr-453	177	22	and	and	CCONJ
ftr-453	177	23	to	to	ADP
ftr-453	177	24	a	a	DET
ftr-453	177	25	society	society	NOUN
ftr-453	177	26	’s	’s	PART
ftr-453	177	27	institutions	institution	NOUN
ftr-453	177	28	of	of	ADP
ftr-453	177	29	education	education	NOUN
ftr-453	177	30	,	,	PUNCT
ftr-453	177	31	culture	culture	NOUN
ftr-453	177	32	,	,	PUNCT
ftr-453	177	33	and	and	CCONJ
ftr-453	177	34	other	other	ADJ
ftr-453	177	35	aspects	aspect	NOUN
ftr-453	177	36	of	of	ADP
ftr-453	177	37	its	its	PRON
ftr-453	177	38	general	general	ADJ
ftr-453	177	39	well	well	NOUN
ftr-453	177	40	-	-	PUNCT
ftr-453	177	41	being	being	NOUN
ftr-453	177	42	and	and	CCONJ
ftr-453	177	43	quality	quality	NOUN
ftr-453	177	44	of	of	ADP
ftr-453	177	45	life	life	NOUN
ftr-453	177	46	.	.	PUNCT
ftr-453	177	47	”	"	PUNCT
ftr-453	178	1	see	see	VERB
ftr-453	178	2	i	i	PRON
ftr-453	178	3	d.	d.	PROPN
ftr-453	178	4	at	at	ADP
ftr-453	178	5	654	654	NUM
ftr-453	178	6	-	-	SYM
ftr-453	178	7	55	55	NUM
ftr-453	178	8	.	.	PUNCT
ftr-453	179	1	16	16	NUM
ftr-453	179	2	.	.	PUNCT
ftr-453	180	1	the	the	DET
ftr-453	180	2	phrase	phrase	NOUN
ftr-453	180	3	,	,	PUNCT
ftr-453	180	4	“	"	PUNCT
ftr-453	180	5	tax	tax	NOUN
ftr-453	180	6	shelter	shelter	NOUN
ftr-453	180	7	”	"	PUNCT
ftr-453	180	8	has	have	AUX
ftr-453	180	9	not	not	PART
ftr-453	180	10	always	always	ADV
ftr-453	180	11	carried	carry	VERB
ftr-453	180	12	exclusively	exclusively	ADV
ftr-453	180	13	negative	negative	ADJ
ftr-453	180	14	connotations	connotation	NOUN
ftr-453	180	15	.	.	PUNCT
ftr-453	181	1	instead	instead	ADV
ftr-453	181	2	,	,	PUNCT
ftr-453	181	3	the	the	DET
ftr-453	181	4	phrase	phrase	NOUN
ftr-453	181	5	“	"	PUNCT
ftr-453	181	6	abusive	abusive	ADJ
ftr-453	181	7	tax	tax	NOUN
ftr-453	181	8	shelter	shelter	NOUN
ftr-453	181	9	”	"	PUNCT
ftr-453	181	10	has	have	AUX
ftr-453	181	11	been	be	AUX
ftr-453	181	12	used	use	VERB
ftr-453	181	13	to	to	PART
ftr-453	181	14	connote	connote	VERB
ftr-453	181	15	illegitimacy	illegitimacy	NOUN
ftr-453	181	16	.	.	PUNCT
ftr-453	182	1	nonabusive	nonabusive	ADJ
ftr-453	182	2	tax	tax	NOUN
ftr-453	182	3	shelters	shelter	NOUN
ftr-453	182	4	involve	involve	VERB
ftr-453	182	5	transactions	transaction	NOUN
ftr-453	182	6	with	with	ADP
ftr-453	182	7	legitimate	legitimate	ADJ
ftr-453	182	8	economic	economic	ADJ
ftr-453	182	9	reality	reality	NOUN
ftr-453	182	10	,	,	PUNCT
ftr-453	182	11	where	where	SCONJ
ftr-453	182	12	the	the	DET
ftr-453	182	13	economic	economic	ADJ
ftr-453	182	14	benefit	benefit	NOUN
ftr-453	182	15	outweigh	outweigh	VERB
ftr-453	182	16	the	the	DET
ftr-453	182	17	tax	tax	NOUN
ftr-453	182	18	benefits	benefit	NOUN
ftr-453	182	19	.	.	PUNCT
ftr-453	183	1	such	such	ADJ
ftr-453	183	2	shelters	shelter	NOUN
ftr-453	183	3	seek	seek	VERB
ftr-453	183	4	to	to	PART
ftr-453	183	5	defer	defer	VERB
ftr-453	183	6	or	or	CCONJ
ftr-453	183	7	minimize	minimize	VERB
ftr-453	183	8	taxes	taxis	NOUN
ftr-453	183	9	.	.	PUNCT
ftr-453	184	1	abusive	abusive	ADJ
ftr-453	184	2	tax	tax	NOUN
ftr-453	184	3	shelters	shelter	NOUN
ftr-453	184	4	involve	involve	VERB
ftr-453	184	5	transactions	transaction	NOUN
ftr-453	184	6	with	with	ADP
ftr-453	184	7	little	little	ADJ
ftr-453	184	8	or	or	CCONJ
ftr-453	184	9	no	no	PRON
ftr-453	184	10	economic	economic	ADJ
ftr-453	184	11	reality	reality	NOUN
ftr-453	184	12	,	,	PUNCT
ftr-453	184	13	inflated	inflated	ADJ
ftr-453	184	14	appraisals	appraisal	NOUN
ftr-453	184	15	,	,	PUNCT
ftr-453	184	16	unrealistic	unrealistic	ADJ
ftr-453	184	17	allocations	allocation	NOUN
ftr-453	184	18	,	,	PUNCT
ftr-453	184	19	etc	etc	X
ftr-453	184	20	.	.	X
ftr-453	184	21	,	,	PUNCT
ftr-453	184	22	where	where	SCONJ
ftr-453	184	23	the	the	DET
ftr-453	184	24	claimed	claim	VERB
ftr-453	184	25	benefits	benefit	NOUN
ftr-453	184	26	are	be	AUX
ftr-453	184	27	disproportionate	disproportionate	ADJ
ftr-453	184	28	to	to	ADP
ftr-453	184	29	the	the	DET
ftr-453	184	30	economic	economic	ADJ
ftr-453	184	31	benefits	benefit	NOUN
ftr-453	184	32	.	.	PUNCT
ftr-453	185	1	such	such	ADJ
ftr-453	185	2	shelters	shelter	NOUN
ftr-453	185	3	typically	typically	ADV
ftr-453	185	4	seek	seek	VERB
ftr-453	185	5	to	to	PART
ftr-453	185	6	evade	evade	VERB
ftr-453	185	7	taxes	taxis	NOUN
ftr-453	185	8	.	.	PUNCT
ftr-453	186	1	roscoe	roscoe	PROPN
ftr-453	186	2	l.	l.	PROPN
ftr-453	186	3	egger	egger	PROPN
ftr-453	186	4	,	,	PUNCT
ftr-453	186	5	warning	warning	NOUN
ftr-453	186	6	:	:	PUNCT
ftr-453	186	7	abusive	abusive	ADJ
ftr-453	186	8	tax	tax	NOUN
ftr-453	186	9	shelters	shelter	NOUN
ftr-453	186	10	can	can	AUX
ftr-453	186	11	be	be	AUX
ftr-453	186	12	hazardous	hazardous	ADJ
ftr-453	186	13	,	,	PUNCT
ftr-453	186	14	68	68	NUM
ftr-453	186	15	a.b.a	a.b.a	NOUN
ftr-453	186	16	.	.	PUNCT
ftr-453	187	1	j.	j.	PROPN
ftr-453	187	2	1674	1674	NUM
ftr-453	187	3	(	(	PUNCT
ftr-453	187	4	1982	1982	NUM
ftr-453	187	5	)	)	PUNCT
ftr-453	187	6	.	.	PUNCT
ftr-453	188	1	“	"	PUNCT
ftr-453	188	2	it	it	PRON
ftr-453	188	3	should	should	AUX
ftr-453	188	4	,	,	PUNCT
ftr-453	188	5	but	but	CCONJ
ftr-453	188	6	may	may	AUX
ftr-453	188	7	not	not	PART
ftr-453	188	8	,	,	PUNCT
ftr-453	188	9	go	go	VERB
ftr-453	188	10	without	without	ADP
ftr-453	188	11	saying	say	VERB
ftr-453	188	12	that	that	SCONJ
ftr-453	188	13	the	the	DET
ftr-453	188	14	term	term	NOUN
ftr-453	188	15	‘	'	PUNCT
ftr-453	188	16	tax	tax	NOUN
ftr-453	188	17	shelter	shelter	NOUN
ftr-453	188	18	’	'	PUNCT
ftr-453	188	19	is	be	AUX
ftr-453	188	20	not	not	PART
ftr-453	188	21	,	,	PUNCT
ftr-453	188	22	in	in	ADP
ftr-453	188	23	essence	essence	NOUN
ftr-453	188	24	one	one	NOUN
ftr-453	188	25	that	that	PRON
ftr-453	188	26	should	should	AUX
ftr-453	188	27	have	have	VERB
ftr-453	188	28	any	any	DET
ftr-453	188	29	inherent	inherent	ADJ
ftr-453	188	30	pejorative	pejorative	ADJ
ftr-453	188	31	connotations	connotation	NOUN
ftr-453	188	32	.	.	PUNCT
ftr-453	188	33	.	.	PUNCT
ftr-453	188	34	.	.	PUNCT
ftr-453	188	35	.	.	PUNCT
ftr-453	189	1	an	an	DET
ftr-453	189	2	abusive	abusive	ADJ
ftr-453	189	3	tax	tax	NOUN
ftr-453	189	4	shelter	shelter	NOUN
ftr-453	189	5	,	,	PUNCT
ftr-453	189	6	on	on	ADP
ftr-453	189	7	the	the	DET
ftr-453	189	8	other	other	ADJ
ftr-453	189	9	hand	hand	NOUN
ftr-453	189	10	,	,	PUNCT
ftr-453	189	11	is	be	AUX
ftr-453	189	12	formed	form	VERB
ftr-453	189	13	primarily	primarily	ADV
ftr-453	189	14	to	to	PART
ftr-453	189	15	obtain	obtain	VERB
ftr-453	189	16	tax	tax	NOUN
ftr-453	189	17	benefits	benefit	NOUN
ftr-453	189	18	without	without	ADP
ftr-453	189	19	regard	regard	NOUN
ftr-453	189	20	to	to	ADP
ftr-453	189	21	the	the	DET
ftr-453	189	22	economic	economic	ADJ
ftr-453	189	23	viability	viability	NOUN
ftr-453	189	24	of	of	ADP
ftr-453	189	25	the	the	DET
ftr-453	189	26	investment	investment	NOUN
ftr-453	189	27	.	.	PUNCT
ftr-453	189	28	”	"	PUNCT
ftr-453	190	1	robert	robert	PROPN
ftr-453	190	2	a.	a.	PROPN
ftr-453	190	3	weiland	weiland	PROPN
ftr-453	190	4	,	,	PUNCT
ftr-453	190	5	tax	tax	NOUN
ftr-453	190	6	-	-	PUNCT
ftr-453	190	7	exempts	exempt	NOUN
ftr-453	190	8	and	and	CCONJ
ftr-453	190	9	tax	tax	NOUN
ftr-453	190	10	shelters	shelter	NOUN
ftr-453	190	11	:	:	PUNCT
ftr-453	190	12	should	should	AUX
ftr-453	190	13	the	the	DET
ftr-453	190	14	same	same	ADJ
ftr-453	190	15	person	person	NOUN
ftr-453	190	16	invest	invest	VERB
ftr-453	190	17	in	in	ADP
ftr-453	190	18	both	both	PRON
ftr-453	190	19	?	?	PUNCT
ftr-453	190	20	,	,	PUNCT
ftr-453	190	21	34	34	NUM
ftr-453	190	22	cath	cath	NOUN
ftr-453	190	23	.	.	PUNCT
ftr-453	191	1	u.	u.	PROPN
ftr-453	191	2	l.	l.	PROPN
ftr-453	191	3	rev	rev	PROPN
ftr-453	191	4	.	.	PROPN
ftr-453	192	1	101	101	NUM
ftr-453	192	2	,	,	PUNCT
ftr-453	192	3	101	101	NUM
ftr-453	192	4	n.3	n.3	NOUN
ftr-453	192	5	(	(	PUNCT
ftr-453	192	6	1984	1984	NUM
ftr-453	192	7	)	)	PUNCT
ftr-453	192	8	.	.	PUNCT
ftr-453	193	1	today	today	NOUN
ftr-453	193	2	,	,	PUNCT
ftr-453	193	3	the	the	DET
ftr-453	193	4	term	term	NOUN
ftr-453	193	5	“	"	PUNCT
ftr-453	193	6	tax	tax	NOUN
ftr-453	193	7	shelter	shelter	NOUN
ftr-453	193	8	”	"	PUNCT
ftr-453	193	9	connotes	connote	VERB
ftr-453	193	10	illegitimacy	illegitimacy	NOUN
ftr-453	193	11	,	,	PUNCT
ftr-453	193	12	even	even	ADV
ftr-453	193	13	to	to	ADP
ftr-453	193	14	those	those	PRON
ftr-453	193	15	who	who	PRON
ftr-453	193	16	recognize	recognize	VERB
ftr-453	193	17	that	that	SCONJ
ftr-453	193	18	certain	certain	ADJ
ftr-453	193	19	transactions	transaction	NOUN
ftr-453	193	20	may	may	AUX
ftr-453	193	21	be	be	AUX
ftr-453	193	22	legitimate	legitimate	ADJ
ftr-453	193	23	only	only	ADV
ftr-453	193	24	because	because	SCONJ
ftr-453	193	25	of	of	ADP
ftr-453	193	26	the	the	DET
ftr-453	193	27	tax	tax	NOUN
ftr-453	193	28	benefits	benefit	NOUN
ftr-453	193	29	obtained	obtain	VERB
ftr-453	193	30	thereby	thereby	ADV
ftr-453	193	31	.	.	PUNCT
ftr-453	194	1	see	see	VERB
ftr-453	194	2	,	,	PUNCT
ftr-453	194	3	e.g.	e.g.	ADV
ftr-453	194	4	,	,	PUNCT
ftr-453	194	5	arthur	arthur	PROPN
ftr-453	194	6	b.	b.	PROPN
ftr-453	194	7	willis	willis	PROPN
ftr-453	194	8	,	,	PUNCT
ftr-453	194	9	et	et	PROPN
ftr-453	194	10	al	al	PROPN
ftr-453	194	11	.	.	PROPN
ftr-453	194	12	,	,	PUNCT
ftr-453	194	13	partnership	partnership	NOUN
ftr-453	194	14	taxation	taxation	PROPN
ftr-453	194	15	¶	¶	PROPN
ftr-453	194	16	19.01[2	19.01[2	NOUN
ftr-453	194	17	]	]	X
ftr-453	194	18	(	(	PUNCT
ftr-453	194	19	6	6	NUM
ftr-453	194	20	ed	ed	NOUN
ftr-453	194	21	.	.	PUNCT
ftr-453	194	22	1997	1997	NUM
ftr-453	194	23	)	)	PUNCT
ftr-453	194	24	.	.	PUNCT
ftr-453	195	1	(	(	PUNCT
ftr-453	195	2	“	"	PUNCT
ftr-453	195	3	although	although	SCONJ
ftr-453	195	4	the	the	DET
ftr-453	195	5	term	term	NOUN
ftr-453	195	6	‘	'	PUNCT
ftr-453	195	7	tax	tax	NOUN
ftr-453	195	8	shelter	shelter	NOUN
ftr-453	195	9	’	'	PUNCT
ftr-453	195	10	has	have	AUX
ftr-453	195	11	acquiredth	acquiredth	VERB
ftr-453	195	12	an	an	DET
ftr-453	195	13	aura	aura	NOUN
ftr-453	195	14	of	of	ADP
ftr-453	195	15	opprobrium	opprobrium	NOUN
ftr-453	195	16	,	,	PUNCT
ftr-453	195	17	not	not	PART
ftr-453	195	18	everything	everything	PRON
ftr-453	195	19	that	that	PRON
ftr-453	195	20	falls	fall	VERB
ftr-453	195	21	within	within	ADP
ftr-453	195	22	the	the	DET
ftr-453	195	23	description	description	NOUN
ftr-453	195	24	of	of	ADP
ftr-453	195	25	a	a	DET
ftr-453	195	26	tax	tax	NOUN
ftr-453	195	27	shelter	shelter	NOUN
ftr-453	195	28	is	be	AUX
ftr-453	195	29	disgraceful	disgraceful	ADJ
ftr-453	195	30	.	.	PUNCT
ftr-453	195	31	”	"	PUNCT
ftr-453	196	1	)	)	PUNCT
ftr-453	196	2	17	17	NUM
ftr-453	196	3	.	.	PUNCT
ftr-453	197	1	see	see	VERB
ftr-453	197	2	,	,	PUNCT
ftr-453	197	3	e.g.	e.g.	ADV
ftr-453	197	4	,	,	PUNCT
ftr-453	197	5	smith	smith	PROPN
ftr-453	197	6	v.	v.	PROPN
ftr-453	197	7	commissioner	commissioner	PROPN
ftr-453	197	8	,	,	PUNCT
ftr-453	198	1	50	50	NUM
ftr-453	198	2	t.c	t.c	PROPN
ftr-453	198	3	.	.	PROPN
ftr-453	198	4	memo	memo	NOUN
ftr-453	198	5	(	(	PUNCT
ftr-453	198	6	cch	cch	NOUN
ftr-453	198	7	)	)	PUNCT
ftr-453	198	8	1444	1444	NUM
ftr-453	198	9	(	(	PUNCT
ftr-453	198	10	1985	1985	NUM
ftr-453	198	11	)	)	PUNCT
ftr-453	198	12	(	(	PUNCT
ftr-453	198	13	georgetown	georgetown	PROPN
ftr-453	198	14	university	university	NOUN
ftr-453	198	15	entered	enter	VERB
ftr-453	198	16	into	into	ADP
ftr-453	198	17	a	a	DET
ftr-453	198	18	purported	purport	VERB
ftr-453	198	19	partnership	partnership	NOUN
ftr-453	198	20	in	in	ADP
ftr-453	198	21	order	order	NOUN
ftr-453	198	22	to	to	PART
ftr-453	198	23	generate	generate	VERB
ftr-453	198	24	tax	tax	NOUN
ftr-453	198	25	losses	loss	NOUN
ftr-453	198	26	for	for	ADP
ftr-453	198	27	taxable	taxable	ADJ
ftr-453	198	28	limited	limited	ADJ
ftr-453	198	29	partners	partner	NOUN
ftr-453	198	30	)	)	PUNCT
ftr-453	198	31	;	;	PUNCT
ftr-453	198	32	grove	grove	PROPN
ftr-453	198	33	v.	v.	PROPN
ftr-453	198	34	commissioner	commissioner	PROPN
ftr-453	198	35	490	490	NUM
ftr-453	198	36	f.2d	f.2d	X
ftr-453	198	37	241	241	NUM
ftr-453	198	38	(	(	PUNCT
ftr-453	198	39	2nd	2nd	ADJ
ftr-453	198	40	cir	cir	NOUN
ftr-453	198	41	.	.	PROPN
ftr-453	198	42	1973	1973	NUM
ftr-453	198	43	)	)	PUNCT
ftr-453	198	44	(	(	PUNCT
ftr-453	198	45	taxpayer	taxpayer	NOUN
ftr-453	198	46	’s	’s	PART
ftr-453	198	47	contribution	contribution	NOUN
ftr-453	198	48	of	of	ADP
ftr-453	198	49	stock	stock	NOUN
ftr-453	198	50	in	in	ADP
ftr-453	198	51	his	his	PRON
ftr-453	198	52	wholly	wholly	ADV
ftr-453	198	53	owned	own	VERB
ftr-453	198	54	corporation	corporation	NOUN
ftr-453	198	55	to	to	ADP
ftr-453	198	56	charitable	charitable	ADJ
ftr-453	198	57	organization	organization	NOUN
ftr-453	198	58	was	be	AUX
ftr-453	198	59	followed	follow	VERB
ftr-453	198	60	shortly	shortly	ADV
ftr-453	198	61	thereafter	thereafter	ADV
ftr-453	198	62	by	by	ADP
ftr-453	198	63	complete	complete	ADJ
ftr-453	198	64	redemption	redemption	NOUN
ftr-453	198	65	of	of	ADP
ftr-453	198	66	contributed	contribute	VERB
ftr-453	198	67	stock	stock	NOUN
ftr-453	198	68	,	,	PUNCT
ftr-453	198	69	resulting	result	VERB
ftr-453	198	70	in	in	ADP
ftr-453	198	71	a	a	DET
ftr-453	198	72	charitable	charitable	ADJ
ftr-453	198	73	contribution	contribution	NOUN
ftr-453	198	74	deduction	deduction	NOUN
ftr-453	198	75	from	from	ADP
ftr-453	198	76	the	the	DET
ftr-453	198	77	use	use	NOUN
ftr-453	198	78	of	of	ADP
ftr-453	198	79	untaxed	untaxed	ADJ
ftr-453	198	80	funds	fund	NOUN
ftr-453	198	81	)	)	PUNCT
ftr-453	198	82	.	.	PUNCT
ftr-453	199	1	in	in	ADP
ftr-453	199	2	grove	grove	PROPN
ftr-453	199	3	,	,	PUNCT
ftr-453	199	4	the	the	DET
ftr-453	199	5	taxpayer	taxpayer	NOUN
ftr-453	199	6	was	be	AUX
ftr-453	199	7	successful	successful	ADJ
ftr-453	199	8	in	in	ADP
ftr-453	199	9	employing	employ	VERB
ftr-453	199	10	the	the	DET
ftr-453	199	11	charity	charity	NOUN
ftr-453	199	12	“	"	PUNCT
ftr-453	199	13	as	as	ADP
ftr-453	199	14	a	a	DET
ftr-453	199	15	tax	tax	NOUN
ftr-453	199	16	-	-	PUNCT
ftr-453	199	17	free	free	ADJ
ftr-453	199	18	conduit	conduit	NOUN
ftr-453	199	19	for	for	ADP
ftr-453	199	20	withdrawing	withdraw	VERB
ftr-453	199	21	funds	fund	NOUN
ftr-453	199	22	from	from	ADP
ftr-453	199	23	the	the	DET
ftr-453	199	24	corporation	corporation	NOUN
ftr-453	199	25	”	"	PUNCT
ftr-453	199	26	for	for	ADP
ftr-453	199	27	his	his	PRON
ftr-453	199	28	personal	personal	ADJ
ftr-453	199	29	use	use	NOUN
ftr-453	199	30	without	without	ADP
ftr-453	199	31	incurring	incur	VERB
ftr-453	199	32	tax	tax	NOUN
ftr-453	199	33	liability	liability	NOUN
ftr-453	199	34	.	.	PUNCT
ftr-453	200	1	see	see	VERB
ftr-453	200	2	i	i	PRON
ftr-453	200	3	d.	d.	PROPN
ftr-453	200	4	at	at	ADP
ftr-453	200	5	242	242	NUM
ftr-453	200	6	.	.	PUNCT
ftr-453	201	1	776	776	NUM
ftr-453	201	2	florida	florida	PROPN
ftr-453	201	3	tax	tax	NOUN
ftr-453	201	4	review	review	NOUN
ftr-453	201	5	[	[	X
ftr-453	201	6	vol	vol	NOUN
ftr-453	201	7	.	.	PUNCT
ftr-453	202	1	4:12	4:12	NUM
ftr-453	202	2	after	after	ADV
ftr-453	202	3	all	all	ADV
ftr-453	202	4	,	,	PUNCT
ftr-453	202	5	participates	participate	VERB
ftr-453	202	6	in	in	ADP
ftr-453	202	7	a	a	DET
ftr-453	202	8	transaction	transaction	NOUN
ftr-453	202	9	that	that	PRON
ftr-453	202	10	might	might	AUX
ftr-453	202	11	reasonably	reasonably	ADV
ftr-453	202	12	be	be	AUX
ftr-453	202	13	described	describe	VERB
ftr-453	202	14	as	as	ADP
ftr-453	202	15	a18	a18	PROPN
ftr-453	202	16	tax	tax	NOUN
ftr-453	202	17	shelter	shelter	NOUN
ftr-453	202	18	?	?	PUNCT
ftr-453	203	1	certain	certain	ADJ
ftr-453	203	2	normative	normative	ADJ
ftr-453	203	3	assumptions	assumption	NOUN
ftr-453	203	4	important	important	ADJ
ftr-453	203	5	to	to	ADP
ftr-453	203	6	the	the	DET
ftr-453	203	7	resolution	resolution	NOUN
ftr-453	203	8	of	of	ADP
ftr-453	203	9	that	that	DET
ftr-453	203	10	question	question	NOUN
ftr-453	203	11	should	should	AUX
ftr-453	203	12	first	first	ADV
ftr-453	203	13	be	be	AUX
ftr-453	203	14	made	make	VERB
ftr-453	203	15	explicit	explicit	ADJ
ftr-453	203	16	.	.	PUNCT
ftr-453	204	1	first	first	ADV
ftr-453	204	2	,	,	PUNCT
ftr-453	204	3	reasonably	reasonably	ADV
ftr-453	204	4	informed	informed	ADJ
ftr-453	204	5	taxpayers	taxpayer	NOUN
ftr-453	204	6	can	can	AUX
ftr-453	204	7	generally	generally	ADV
ftr-453	204	8	agree	agree	VERB
ftr-453	204	9	on	on	ADP
ftr-453	204	10	what	what	PRON
ftr-453	204	11	constitutes	constitute	VERB
ftr-453	204	12	a	a	DET
ftr-453	204	13	“	"	PUNCT
ftr-453	204	14	tax	tax	NOUN
ftr-453	204	15	shelter	shelter	NOUN
ftr-453	204	16	,	,	PUNCT
ftr-453	204	17	”	"	PUNCT
ftr-453	204	18	even	even	ADV
ftr-453	204	19	if	if	SCONJ
ftr-453	204	20	a	a	DET
ftr-453	204	21	universal	universal	ADJ
ftr-453	204	22	definition	definition	NOUN
ftr-453	204	23	remains	remain	VERB
ftr-453	204	24	elusive	elusive	ADJ
ftr-453	204	25	.	.	PUNCT
ftr-453	205	1	it	it	PRON
ftr-453	205	2	is	be	AUX
ftr-453	205	3	tempting	tempting	ADJ
ftr-453	205	4	to	to	PART
ftr-453	205	5	leave	leave	VERB
ftr-453	205	6	the	the	DET
ftr-453	205	7	issue	issue	NOUN
ftr-453	205	8	at	at	ADP
ftr-453	205	9	that	that	PRON
ftr-453	205	10	,	,	PUNCT
ftr-453	205	11	but	but	CCONJ
ftr-453	205	12	my	my	PRON
ftr-453	205	13	purpose	purpose	NOUN
ftr-453	205	14	is	be	AUX
ftr-453	205	15	to19	to19	PROPN
ftr-453	205	16	18	18	NUM
ftr-453	205	17	.	.	PUNCT
ftr-453	206	1	in	in	ADP
ftr-453	206	2	addition	addition	NOUN
ftr-453	206	3	to	to	ADP
ftr-453	206	4	exemption	exemption	NOUN
ftr-453	206	5	from	from	ADP
ftr-453	206	6	income	income	NOUN
ftr-453	206	7	tax	tax	NOUN
ftr-453	206	8	under	under	ADP
ftr-453	206	9	irc	irc	PROPN
ftr-453	206	10	§	§	PROPN
ftr-453	206	11	501	501	NUM
ftr-453	206	12	,	,	PUNCT
ftr-453	206	13	charities	charity	NOUN
ftr-453	206	14	enjoy	enjoy	VERB
ftr-453	206	15	contributions	contribution	NOUN
ftr-453	206	16	deductible	deductible	ADJ
ftr-453	206	17	under	under	ADP
ftr-453	206	18	irc	irc	PROPN
ftr-453	206	19	§	§	PROPN
ftr-453	206	20	170	170	NUM
ftr-453	206	21	,	,	PUNCT
ftr-453	206	22	access	access	NOUN
ftr-453	206	23	to	to	ADP
ftr-453	206	24	below	below	ADP
ftr-453	206	25	market	market	NOUN
ftr-453	206	26	rate	rate	NOUN
ftr-453	206	27	financing	financing	NOUN
ftr-453	206	28	under	under	ADP
ftr-453	206	29	irc	irc	PROPN
ftr-453	206	30	§	§	PROPN
ftr-453	206	31	§	§	PROPN
ftr-453	206	32	145	145	NUM
ftr-453	206	33	-	-	SYM
ftr-453	206	34	50	50	NUM
ftr-453	206	35	,	,	PUNCT
ftr-453	206	36	exemption	exemption	NOUN
ftr-453	206	37	from	from	ADP
ftr-453	206	38	certain	certain	ADJ
ftr-453	206	39	employment	employment	NOUN
ftr-453	206	40	taxes	taxis	NOUN
ftr-453	206	41	under	under	ADP
ftr-453	206	42	irc	irc	PROPN
ftr-453	206	43	§	§	PROPN
ftr-453	206	44	3306(c)(8	3306(c)(8	NUM
ftr-453	206	45	)	)	PUNCT
ftr-453	206	46	,	,	PUNCT
ftr-453	206	47	and	and	CCONJ
ftr-453	206	48	preferential	preferential	ADJ
ftr-453	206	49	treatment	treatment	NOUN
ftr-453	206	50	with	with	ADP
ftr-453	206	51	respect	respect	NOUN
ftr-453	206	52	to	to	ADP
ftr-453	206	53	pension	pension	NOUN
ftr-453	206	54	plans	plan	NOUN
ftr-453	206	55	under	under	ADP
ftr-453	206	56	irc	irc	PROPN
ftr-453	206	57	§	§	PROPN
ftr-453	206	58	403(b	403(b	PROPN
ftr-453	206	59	)	)	PUNCT
ftr-453	206	60	.	.	PUNCT
ftr-453	207	1	19	19	NUM
ftr-453	207	2	.	.	PUNCT
ftr-453	208	1	“	"	PUNCT
ftr-453	208	2	there	there	PRON
ftr-453	208	3	is	be	VERB
ftr-453	208	4	no	no	DET
ftr-453	208	5	consensus	consensus	NOUN
ftr-453	208	6	definition	definition	NOUN
ftr-453	208	7	of	of	ADP
ftr-453	208	8	a	a	DET
ftr-453	208	9	‘	'	PUNCT
ftr-453	208	10	tax	tax	NOUN
ftr-453	208	11	shelter	shelter	NOUN
ftr-453	208	12	’	'	PUNCT
ftr-453	208	13	in	in	ADP
ftr-453	208	14	the	the	DET
ftr-453	208	15	law	law	NOUN
ftr-453	208	16	or	or	CCONJ
ftr-453	208	17	legal	legal	ADJ
ftr-453	208	18	literature	literature	NOUN
ftr-453	208	19	.	.	PUNCT
ftr-453	208	20	”	"	PUNCT
ftr-453	209	1	calvin	calvin	PROPN
ftr-453	209	2	h.	h.	PROPN
ftr-453	209	3	johnson	johnson	PROPN
ftr-453	209	4	,	,	PUNCT
ftr-453	209	5	what	what	PRON
ftr-453	209	6	is	be	AUX
ftr-453	209	7	a	a	DET
ftr-453	209	8	tax	tax	NOUN
ftr-453	209	9	shelter	shelter	NOUN
ftr-453	209	10	?	?	PUNCT
ftr-453	209	11	,	,	PUNCT
ftr-453	209	12	68	68	NUM
ftr-453	209	13	tax	tax	NOUN
ftr-453	209	14	notes	note	NOUN
ftr-453	209	15	879	879	NUM
ftr-453	209	16	(	(	PUNCT
ftr-453	209	17	aug	aug	PROPN
ftr-453	209	18	.	.	PROPN
ftr-453	209	19	14	14	NUM
ftr-453	209	20	,	,	PUNCT
ftr-453	209	21	1995	1995	NUM
ftr-453	209	22	)	)	PUNCT
ftr-453	209	23	.	.	PUNCT
ftr-453	210	1	professor	professor	PROPN
ftr-453	210	2	johnson	johnson	PROPN
ftr-453	210	3	’s	’s	PART
ftr-453	210	4	“	"	PUNCT
ftr-453	210	5	favorite	favorite	ADJ
ftr-453	210	6	”	"	PUNCT
ftr-453	210	7	definition	definition	NOUN
ftr-453	210	8	of	of	ADP
ftr-453	210	9	a	a	DET
ftr-453	210	10	tax	tax	NOUN
ftr-453	210	11	shelter	shelter	NOUN
ftr-453	210	12	is	be	AUX
ftr-453	210	13	“	"	PUNCT
ftr-453	210	14	an	an	DET
ftr-453	210	15	investment	investment	NOUN
ftr-453	210	16	that	that	PRON
ftr-453	210	17	is	be	AUX
ftr-453	210	18	worth	worth	ADJ
ftr-453	210	19	more	more	ADV
ftr-453	210	20	after	after	ADP
ftr-453	210	21	tax	tax	NOUN
ftr-453	210	22	than	than	ADP
ftr-453	210	23	before	before	ADP
ftr-453	210	24	tax	tax	NOUN
ftr-453	210	25	.	.	PUNCT
ftr-453	210	26	”	"	PUNCT
ftr-453	211	1	see	see	VERB
ftr-453	211	2	i	i	PRON
ftr-453	211	3	d.	d.	PROPN
ftr-453	211	4	at	at	ADP
ftr-453	211	5	883	883	NUM
ftr-453	211	6	.	.	PUNCT
ftr-453	212	1	professor	professor	NOUN
ftr-453	212	2	bankman	bankman	NOUN
ftr-453	212	3	agrees	agree	VERB
ftr-453	212	4	that	that	SCONJ
ftr-453	212	5	there	there	PRON
ftr-453	212	6	is	be	VERB
ftr-453	212	7	no	no	DET
ftr-453	212	8	precise	precise	ADJ
ftr-453	212	9	definition	definition	NOUN
ftr-453	212	10	of	of	ADP
ftr-453	212	11	tax	tax	NOUN
ftr-453	212	12	shelter	shelter	NOUN
ftr-453	212	13	.	.	PUNCT
ftr-453	213	1	see	see	VERB
ftr-453	213	2	bankman	bankman	NOUN
ftr-453	213	3	,	,	PUNCT
ftr-453	213	4	supra	supra	PROPN
ftr-453	213	5	note	note	NOUN
ftr-453	213	6	12	12	NUM
ftr-453	213	7	,	,	PUNCT
ftr-453	213	8	at	at	ADP
ftr-453	213	9	1776	1776	NUM
ftr-453	213	10	.	.	PUNCT
ftr-453	214	1	instead	instead	ADV
ftr-453	214	2	,	,	PUNCT
ftr-453	214	3	he	he	PRON
ftr-453	214	4	describes	describe	VERB
ftr-453	214	5	characteristics	characteristic	NOUN
ftr-453	214	6	commonly	commonly	ADV
ftr-453	214	7	associated	associate	VERB
ftr-453	214	8	with	with	ADP
ftr-453	214	9	tax	tax	NOUN
ftr-453	214	10	shelters	shelter	NOUN
ftr-453	214	11	:	:	PUNCT
ftr-453	214	12	in	in	ADP
ftr-453	214	13	general	general	ADJ
ftr-453	214	14	,	,	PUNCT
ftr-453	214	15	however	however	ADV
ftr-453	214	16	,	,	PUNCT
ftr-453	214	17	a	a	DET
ftr-453	214	18	tax	tax	NOUN
ftr-453	214	19	shelter	shelter	NOUN
ftr-453	214	20	is	be	AUX
ftr-453	214	21	marked	mark	VERB
ftr-453	214	22	by	by	ADP
ftr-453	214	23	the	the	DET
ftr-453	214	24	following	follow	VERB
ftr-453	214	25	characteristics	characteristic	NOUN
ftr-453	214	26	:	:	PUNCT
ftr-453	214	27	(	(	PUNCT
ftr-453	214	28	1	1	X
ftr-453	214	29	)	)	PUNCT
ftr-453	214	30	the	the	DET
ftr-453	214	31	shelter	shelter	NOUN
ftr-453	214	32	provides	provide	VERB
ftr-453	214	33	a	a	DET
ftr-453	214	34	certain	certain	ADJ
ftr-453	214	35	tax	tax	NOUN
ftr-453	214	36	loss	loss	NOUN
ftr-453	214	37	for	for	ADP
ftr-453	214	38	an	an	DET
ftr-453	214	39	investment	investment	NOUN
ftr-453	214	40	with	with	ADP
ftr-453	214	41	little	little	ADJ
ftr-453	214	42	or	or	CCONJ
ftr-453	214	43	no	no	PRON
ftr-453	214	44	risk	risk	NOUN
ftr-453	214	45	of	of	ADP
ftr-453	214	46	economic	economic	ADJ
ftr-453	214	47	loss	loss	NOUN
ftr-453	214	48	;	;	PUNCT
ftr-453	214	49	(	(	PUNCT
ftr-453	214	50	2	2	X
ftr-453	214	51	)	)	PUNCT
ftr-453	214	52	the	the	DET
ftr-453	214	53	shelter	shelter	NOUN
ftr-453	214	54	involves	involve	VERB
ftr-453	214	55	a	a	DET
ftr-453	214	56	domestic	domestic	ADJ
ftr-453	214	57	corporation	corporation	NOUN
ftr-453	214	58	and	and	CCONJ
ftr-453	214	59	a	a	DET
ftr-453	214	60	person	person	NOUN
ftr-453	214	61	in	in	ADP
ftr-453	214	62	the	the	DET
ftr-453	214	63	zero	zero	NUM
ftr-453	214	64	tax	tax	NOUN
ftr-453	214	65	bracket	bracket	NOUN
ftr-453	214	66	.	.	PUNCT
ftr-453	215	1	most	most	ADV
ftr-453	215	2	commonly	commonly	ADV
ftr-453	215	3	,	,	PUNCT
ftr-453	215	4	the	the	DET
ftr-453	215	5	zerobracket	zerobracket	NOUN
ftr-453	215	6	taxpayer	taxpayer	NOUN
ftr-453	215	7	is	be	AUX
ftr-453	215	8	a	a	DET
ftr-453	215	9	foreign	foreign	ADJ
ftr-453	215	10	person	person	NOUN
ftr-453	215	11	not	not	PART
ftr-453	215	12	subject	subject	ADJ
ftr-453	215	13	to	to	ADP
ftr-453	215	14	u.s	u.s	PROPN
ftr-453	215	15	.	.	PROPN
ftr-453	215	16	tax	tax	NOUN
ftr-453	215	17	,	,	PUNCT
ftr-453	215	18	but	but	CCONJ
ftr-453	215	19	native	native	ADJ
ftr-453	215	20	american	american	ADJ
ftr-453	215	21	tribes	tribe	NOUN
ftr-453	215	22	,	,	PUNCT
ftr-453	215	23	domestic	domestic	ADJ
ftr-453	215	24	companies	company	NOUN
ftr-453	215	25	with	with	ADP
ftr-453	215	26	unusable	unusable	ADJ
ftr-453	215	27	net	net	ADJ
ftr-453	215	28	operating	operating	NOUN
ftr-453	215	29	losses	loss	NOUN
ftr-453	215	30	,	,	PUNCT
ftr-453	215	31	and	and	CCONJ
ftr-453	215	32	exempt	exempt	ADJ
ftr-453	215	33	organizations	organization	NOUN
ftr-453	215	34	have	have	AUX
ftr-453	215	35	also	also	ADV
ftr-453	215	36	been	be	AUX
ftr-453	215	37	used	use	VERB
ftr-453	215	38	as	as	ADP
ftr-453	215	39	zero	zero	NUM
ftr-453	215	40	-	-	PUNCT
ftr-453	215	41	bracket	bracket	NOUN
ftr-453	215	42	taxpayers	taxpayer	NOUN
ftr-453	215	43	;	;	PUNCT
ftr-453	215	44	(	(	PUNCT
ftr-453	215	45	3	3	X
ftr-453	215	46	)	)	PUNCT
ftr-453	215	47	the	the	DET
ftr-453	215	48	shelter	shelter	NOUN
ftr-453	215	49	often	often	ADV
ftr-453	215	50	takes	take	VERB
ftr-453	215	51	advantage	advantage	NOUN
ftr-453	215	52	of	of	ADP
ftr-453	215	53	a	a	DET
ftr-453	215	54	flaw	flaw	NOUN
ftr-453	215	55	in	in	ADP
ftr-453	215	56	the	the	DET
ftr-453	215	57	tax	tax	NOUN
ftr-453	215	58	law	law	NOUN
ftr-453	215	59	that	that	PRON
ftr-453	215	60	allocates	allocate	VERB
ftr-453	215	61	income	income	NOUN
ftr-453	215	62	in	in	ADP
ftr-453	215	63	excess	excess	NOUN
ftr-453	215	64	of	of	ADP
ftr-453	215	65	economic	economic	ADJ
ftr-453	215	66	income	income	NOUN
ftr-453	215	67	.	.	PUNCT
ftr-453	216	1	the	the	DET
ftr-453	216	2	over	over	ADV
ftr-453	216	3	-	-	PUNCT
ftr-453	216	4	allocated	allocate	VERB
ftr-453	216	5	income	income	NOUN
ftr-453	216	6	is	be	AUX
ftr-453	216	7	absorbed	absorb	VERB
ftr-453	216	8	by	by	ADP
ftr-453	216	9	the	the	DET
ftr-453	216	10	zero	zero	NUM
ftr-453	216	11	-	-	PUNCT
ftr-453	216	12	bracket	bracket	NOUN
ftr-453	216	13	taxpayer	taxpayer	NOUN
ftr-453	216	14	,	,	PUNCT
ftr-453	216	15	leaving	leave	VERB
ftr-453	216	16	the	the	DET
ftr-453	216	17	domestic	domestic	ADJ
ftr-453	216	18	corporation	corporation	NOUN
ftr-453	216	19	with	with	ADP
ftr-453	216	20	a	a	DET
ftr-453	216	21	loss	loss	NOUN
ftr-453	216	22	in	in	ADP
ftr-453	216	23	excess	excess	NOUN
ftr-453	216	24	of	of	ADP
ftr-453	216	25	economic	economic	ADJ
ftr-453	216	26	loss	loss	NOUN
ftr-453	216	27	;	;	PUNCT
ftr-453	216	28	(	(	PUNCT
ftr-453	216	29	4	4	X
ftr-453	216	30	)	)	PUNCT
ftr-453	216	31	shelters	shelter	NOUN
ftr-453	216	32	that	that	PRON
ftr-453	216	33	do	do	AUX
ftr-453	216	34	not	not	PART
ftr-453	216	35	take	take	VERB
ftr-453	216	36	advantage	advantage	NOUN
ftr-453	216	37	of	of	ADP
ftr-453	216	38	the	the	DET
ftr-453	216	39	flaw	flaw	NOUN
ftr-453	216	40	described	describe	VERB
ftr-453	216	41	in	in	ADP
ftr-453	216	42	(	(	PUNCT
ftr-453	216	43	3	3	NUM
ftr-453	216	44	)	)	PUNCT
ftr-453	216	45	,	,	PUNCT
ftr-453	216	46	above	above	ADV
ftr-453	216	47	,	,	PUNCT
ftr-453	216	48	play	play	VERB
ftr-453	216	49	on	on	ADP
ftr-453	216	50	structural	structural	ADJ
ftr-453	216	51	flaws	flaw	NOUN
ftr-453	216	52	involving	involve	VERB
ftr-453	216	53	the	the	DET
ftr-453	216	54	taxation	taxation	NOUN
ftr-453	216	55	of	of	ADP
ftr-453	216	56	corporate	corporate	ADJ
ftr-453	216	57	or	or	CCONJ
ftr-453	216	58	partnership	partnership	NOUN
ftr-453	216	59	income	income	NOUN
ftr-453	216	60	,	,	PUNCT
ftr-453	216	61	or	or	CCONJ
ftr-453	216	62	the	the	DET
ftr-453	216	63	interaction	interaction	NOUN
ftr-453	216	64	of	of	ADP
ftr-453	216	65	the	the	DET
ftr-453	216	66	u.s	u.s	PROPN
ftr-453	216	67	.	.	PROPN
ftr-453	216	68	tax	tax	NOUN
ftr-453	216	69	system	system	NOUN
ftr-453	216	70	with	with	ADP
ftr-453	216	71	foreign	foreign	ADJ
ftr-453	216	72	tax	tax	NOUN
ftr-453	216	73	systems	system	NOUN
ftr-453	216	74	;	;	PUNCT
ftr-453	216	75	(	(	PUNCT
ftr-453	216	76	5	5	X
ftr-453	216	77	)	)	PUNCT
ftr-453	216	78	the	the	DET
ftr-453	216	79	shelter	shelter	NOUN
ftr-453	216	80	is	be	AUX
ftr-453	216	81	not	not	PART
ftr-453	216	82	designed	design	VERB
ftr-453	216	83	solely	solely	ADV
ftr-453	216	84	for	for	ADP
ftr-453	216	85	use	use	NOUN
ftr-453	216	86	by	by	ADP
ftr-453	216	87	any	any	DET
ftr-453	216	88	specific	specific	ADJ
ftr-453	216	89	taxpayer	taxpayer	NOUN
ftr-453	216	90	but	but	CCONJ
ftr-453	216	91	instead	instead	ADV
ftr-453	216	92	marketed	market	VERB
ftr-453	216	93	to	to	ADP
ftr-453	216	94	fortune	fortune	NOUN
ftr-453	216	95	500	500	NUM
ftr-453	216	96	companies	company	NOUN
ftr-453	216	97	and	and	CCONJ
ftr-453	216	98	large	large	ADJ
ftr-453	216	99	closely	closely	ADV
ftr-453	216	100	-	-	PUNCT
ftr-453	216	101	held	hold	VERB
ftr-453	216	102	concerns	concern	NOUN
ftr-453	216	103	;	;	PUNCT
ftr-453	216	104	and	and	CCONJ
ftr-453	216	105	(	(	PUNCT
ftr-453	216	106	6	6	X
ftr-453	216	107	)	)	PUNCT
ftr-453	216	108	the	the	DET
ftr-453	216	109	shelter	shelter	NOUN
ftr-453	216	110	is	be	AUX
ftr-453	216	111	likely	likely	ADJ
ftr-453	216	112	to	to	PART
ftr-453	216	113	be	be	AUX
ftr-453	216	114	shut	shut	VERB
ftr-453	216	115	down	down	ADP
ftr-453	216	116	by	by	ADP
ftr-453	216	117	legislative	legislative	ADJ
ftr-453	216	118	or	or	CCONJ
ftr-453	216	119	administrative	administrative	ADJ
ftr-453	216	120	change	change	NOUN
ftr-453	216	121	soon	soon	ADV
ftr-453	216	122	after	after	SCONJ
ftr-453	216	123	it	it	PRON
ftr-453	216	124	is	be	AUX
ftr-453	216	125	detected	detect	VERB
ftr-453	216	126	.	.	PUNCT
ftr-453	217	1	see	see	VERB
ftr-453	217	2	i	i	PRON
ftr-453	217	3	d.	d.	PROPN
ftr-453	217	4	at	at	ADP
ftr-453	217	5	1777	1777	NUM
ftr-453	217	6	.	.	PUNCT
ftr-453	218	1	the	the	DET
ftr-453	218	2	elusiveness	elusiveness	NOUN
ftr-453	218	3	of	of	ADP
ftr-453	218	4	definition	definition	NOUN
ftr-453	218	5	may	may	AUX
ftr-453	218	6	be	be	AUX
ftr-453	218	7	waning	wane	VERB
ftr-453	218	8	,	,	PUNCT
ftr-453	218	9	however	however	ADV
ftr-453	218	10	.	.	PUNCT
ftr-453	219	1	the	the	DET
ftr-453	219	2	two	two	NUM
ftr-453	219	3	legislative	legislative	ADJ
ftr-453	219	4	proposals	proposal	NOUN
ftr-453	219	5	adopt	adopt	VERB
ftr-453	219	6	the	the	DET
ftr-453	219	7	essence	essence	NOUN
ftr-453	219	8	of	of	ADP
ftr-453	219	9	professor	professor	PROPN
ftr-453	219	10	johnson	johnson	PROPN
ftr-453	219	11	’s	’s	PART
ftr-453	219	12	preferred	preferred	ADJ
ftr-453	219	13	definition	definition	NOUN
ftr-453	219	14	and	and	CCONJ
ftr-453	219	15	professor	professor	NOUN
ftr-453	219	16	bankman	bankman	NOUN
ftr-453	219	17	’s	’s	PART
ftr-453	219	18	description	description	NOUN
ftr-453	219	19	:	:	PUNCT
ftr-453	219	20	a	a	DET
ftr-453	219	21	corporate	corporate	ADJ
ftr-453	219	22	tax	tax	NOUN
ftr-453	219	23	shelter	shelter	NOUN
ftr-453	219	24	would	would	AUX
ftr-453	219	25	be	be	AUX
ftr-453	219	26	an	an	DET
ftr-453	219	27	entity	entity	NOUN
ftr-453	219	28	,	,	PUNCT
ftr-453	219	29	plan	plan	NOUN
ftr-453	219	30	,	,	PUNCT
ftr-453	219	31	or	or	CCONJ
ftr-453	219	32	arrangement	arrangement	NOUN
ftr-453	219	33	.	.	PUNCT
ftr-453	219	34	.	.	PUNCT
ftr-453	219	35	.	.	PUNCT
ftr-453	220	1	in	in	ADP
ftr-453	220	2	which	which	PRON
ftr-453	220	3	a	a	DET
ftr-453	220	4	direct	direct	ADJ
ftr-453	220	5	or	or	CCONJ
ftr-453	220	6	indirect	indirect	ADJ
ftr-453	220	7	corporate	corporate	ADJ
ftr-453	220	8	participant	participant	NOUN
ftr-453	220	9	attempts	attempt	VERB
ftr-453	220	10	to	to	PART
ftr-453	220	11	obtain	obtain	VERB
ftr-453	220	12	a	a	DET
ftr-453	220	13	tax	tax	NOUN
ftr-453	220	14	benefit	benefit	NOUN
ftr-453	220	15	in	in	ADP
ftr-453	220	16	a	a	DET
ftr-453	220	17	tax	tax	NOUN
ftr-453	220	18	avoidance	avoidance	NOUN
ftr-453	220	19	transaction	transaction	NOUN
ftr-453	220	20	.	.	PUNCT
ftr-453	221	1	a	a	DET
ftr-453	221	2	tax	tax	NOUN
ftr-453	221	3	benefit	benefit	NOUN
ftr-453	221	4	would	would	AUX
ftr-453	221	5	be	be	AUX
ftr-453	221	6	defined	define	VERB
ftr-453	221	7	to	to	PART
ftr-453	221	8	include	include	VERB
ftr-453	221	9	a	a	DET
ftr-453	221	10	reduction	reduction	NOUN
ftr-453	221	11	,	,	PUNCT
ftr-453	221	12	exclusion	exclusion	NOUN
ftr-453	221	13	,	,	PUNCT
ftr-453	221	14	avoidance	avoidance	NOUN
ftr-453	221	15	,	,	PUNCT
ftr-453	221	16	or	or	CCONJ
ftr-453	221	17	deferral	deferral	NOUN
ftr-453	221	18	of	of	ADP
ftr-453	221	19	tax	tax	NOUN
ftr-453	221	20	,	,	PUNCT
ftr-453	221	21	or	or	CCONJ
ftr-453	221	22	an	an	DET
ftr-453	221	23	increase	increase	NOUN
ftr-453	221	24	in	in	ADP
ftr-453	221	25	a	a	DET
ftr-453	221	26	refund	refund	NOUN
ftr-453	221	27	,	,	PUNCT
ftr-453	221	28	but	but	CCONJ
ftr-453	221	29	would	would	AUX
ftr-453	221	30	not	not	PART
ftr-453	221	31	include	include	VERB
ftr-453	221	32	a	a	DET
ftr-453	221	33	tax	tax	NOUN
ftr-453	221	34	benefit	benefit	NOUN
ftr-453	221	35	clearly	clearly	ADV
ftr-453	221	36	contemplated	contemplate	VERB
ftr-453	221	37	by	by	ADP
ftr-453	221	38	the	the	DET
ftr-453	221	39	applicable	applicable	ADJ
ftr-453	221	40	provision	provision	NOUN
ftr-453	221	41	.	.	PUNCT
ftr-453	221	42	.	.	PUNCT
ftr-453	222	1	.	.	PUNCT
ftr-453	222	2	.	.	PUNCT
ftr-453	223	1	a	a	DET
ftr-453	223	2	tax	tax	NOUN
ftr-453	223	3	avoidance	avoidance	NOUN
ftr-453	223	4	transaction	transaction	NOUN
ftr-453	223	5	would	would	AUX
ftr-453	223	6	be	be	AUX
ftr-453	223	7	defined	define	VERB
ftr-453	223	8	as	as	ADP
ftr-453	223	9	any	any	DET
ftr-453	223	10	transaction	transaction	NOUN
ftr-453	223	11	in	in	ADP
ftr-453	223	12	which	which	PRON
ftr-453	223	13	the	the	DET
ftr-453	223	14	reasonably	reasonably	ADV
ftr-453	223	15	expected	expected	ADJ
ftr-453	223	16	pre	pre	ADJ
ftr-453	223	17	-	-	ADJ
ftr-453	223	18	tax	tax	ADJ
ftr-453	223	19	profit	profit	NOUN
ftr-453	223	20	(	(	PUNCT
ftr-453	223	21	determined	determine	VERB
ftr-453	223	22	on	on	ADP
ftr-453	223	23	a	a	DET
ftr-453	223	24	present	present	ADJ
ftr-453	223	25	value	value	NOUN
ftr-453	223	26	basis	basis	NOUN
ftr-453	223	27	.	.	PUNCT
ftr-453	223	28	.	.	PUNCT
ftr-453	224	1	.	.	PUNCT
ftr-453	224	2	)	)	PUNCT
ftr-453	225	1	of	of	ADP
ftr-453	225	2	the	the	DET
ftr-453	225	3	transaction	transaction	NOUN
ftr-453	225	4	is	be	AUX
ftr-453	225	5	insignificant	insignificant	ADJ
ftr-453	225	6	relative	relative	ADJ
ftr-453	225	7	to	to	ADP
ftr-453	225	8	the	the	DET
ftr-453	225	9	reasonably	reasonably	ADV
ftr-453	225	10	expected	expect	VERB
ftr-453	225	11	net	net	ADJ
ftr-453	225	12	tax	tax	NOUN
ftr-453	225	13	benefits	benefit	NOUN
ftr-453	225	14	(	(	PUNCT
ftr-453	225	15	i.e.	i.e.	X
ftr-453	225	16	,	,	PUNCT
ftr-453	225	17	tax	tax	NOUN
ftr-453	225	18	benefits	benefit	NOUN
ftr-453	225	19	in	in	ADP
ftr-453	225	20	excess	excess	NOUN
ftr-453	225	21	of	of	ADP
ftr-453	225	22	the	the	DET
ftr-453	225	23	tax	tax	NOUN
ftr-453	225	24	liability	liability	NOUN
ftr-453	225	25	arising	arise	VERB
ftr-453	225	26	from	from	ADP
ftr-453	225	27	the	the	DET
ftr-453	225	28	transaction	transaction	NOUN
ftr-453	225	29	,	,	PUNCT
ftr-453	225	30	determined	determine	VERB
ftr-453	225	31	on	on	ADP
ftr-453	225	32	a	a	DET
ftr-453	225	33	present	present	ADJ
ftr-453	225	34	value	value	NOUN
ftr-453	225	35	basis	basis	NOUN
ftr-453	225	36	)	)	PUNCT
ftr-453	225	37	of	of	ADP
ftr-453	225	38	such	such	ADJ
ftr-453	225	39	transaction	transaction	NOUN
ftr-453	225	40	.	.	PUNCT
ftr-453	226	1	a	a	DET
ftr-453	226	2	financing	financing	NOUN
ftr-453	226	3	transaction	transaction	NOUN
ftr-453	226	4	would	would	AUX
ftr-453	226	5	be	be	AUX
ftr-453	226	6	considered	consider	VERB
ftr-453	226	7	a	a	DET
ftr-453	226	8	tax	tax	NOUN
ftr-453	226	9	avoidance	avoidance	NOUN
ftr-453	226	10	transaction	transaction	NOUN
ftr-453	226	11	if	if	SCONJ
ftr-453	226	12	the	the	DET
ftr-453	226	13	present	present	ADJ
ftr-453	226	14	value	value	NOUN
ftr-453	226	15	of	of	ADP
ftr-453	226	16	the	the	DET
ftr-453	226	17	tax	tax	NOUN
ftr-453	226	18	benefits	benefit	NOUN
ftr-453	226	19	of	of	ADP
ftr-453	226	20	the	the	DET
ftr-453	226	21	taxpayer	taxpayer	NOUN
ftr-453	226	22	to	to	PART
ftr-453	226	23	whom	whom	PRON
ftr-453	226	24	financing	financing	NOUN
ftr-453	226	25	is	be	AUX
ftr-453	226	26	provided	provide	VERB
ftr-453	226	27	are	be	AUX
ftr-453	226	28	significantly	significantly	ADV
ftr-453	226	29	in	in	ADP
ftr-453	226	30	excess	excess	NOUN
ftr-453	226	31	of	of	ADP
ftr-453	226	32	the	the	DET
ftr-453	226	33	present	present	ADJ
ftr-453	226	34	value	value	NOUN
ftr-453	226	35	of	of	ADP
ftr-453	226	36	the	the	DET
ftr-453	226	37	pre	pre	ADJ
ftr-453	226	38	-	-	ADJ
ftr-453	226	39	tax	tax	ADJ
ftr-453	226	40	profit	profit	NOUN
ftr-453	226	41	or	or	CCONJ
ftr-453	226	42	return	return	NOUN
ftr-453	226	43	of	of	ADP
ftr-453	226	44	the	the	DET
ftr-453	226	45	person	person	NOUN
ftr-453	226	46	providing	provide	VERB
ftr-453	226	47	the	the	DET
ftr-453	226	48	financing	financing	NOUN
ftr-453	226	49	.	.	PUNCT
ftr-453	227	1	fy	fy	PROPN
ftr-453	227	2	2001	2001	NUM
ftr-453	227	3	budget	budget	NOUN
ftr-453	227	4	proposal	proposal	NOUN
ftr-453	227	5	,	,	PUNCT
ftr-453	227	6	supra	supra	PROPN
ftr-453	227	7	note	note	NOUN
ftr-453	227	8	5	5	NUM
ftr-453	227	9	,	,	PUNCT
ftr-453	227	10	at	at	ADP
ftr-453	227	11	124	124	NUM
ftr-453	227	12	.	.	PUNCT
ftr-453	228	1	the	the	DET
ftr-453	228	2	abusive	abusive	ADJ
ftr-453	228	3	tax	tax	NOUN
ftr-453	228	4	shelter	shelter	NOUN
ftr-453	228	5	shutdown	shutdown	NOUN
ftr-453	228	6	act	act	NOUN
ftr-453	228	7	of	of	ADP
ftr-453	228	8	1999	1999	NUM
ftr-453	228	9	would	would	AUX
ftr-453	228	10	have	have	AUX
ftr-453	228	11	defined	define	VERB
ftr-453	228	12	a	a	DET
ftr-453	228	13	tax	tax	NOUN
ftr-453	228	14	shelter	shelter	NOUN
ftr-453	228	15	essentially	essentially	ADV
ftr-453	228	16	as	as	ADP
ftr-453	228	17	any	any	DET
ftr-453	228	18	transaction	transaction	NOUN
ftr-453	228	19	,	,	PUNCT
ftr-453	228	20	not	not	PART
ftr-453	228	21	resulting	result	VERB
ftr-453	228	22	in	in	ADP
ftr-453	228	23	a	a	DET
ftr-453	228	24	2001	2001	NUM
ftr-453	228	25	]	]	PUNCT
ftr-453	228	26	when	when	SCONJ
ftr-453	228	27	charity	charity	NOUN
ftr-453	228	28	aids	aids	PROPN
ftr-453	228	29	tax	tax	NOUN
ftr-453	228	30	shelters	shelter	NOUN
ftr-453	228	31	777	777	NUM
ftr-453	228	32	construct	construct	VERB
ftr-453	228	33	a	a	DET
ftr-453	228	34	prototype	prototype	NOUN
ftr-453	228	35	for	for	ADP
ftr-453	228	36	responding	respond	VERB
ftr-453	228	37	to	to	ADP
ftr-453	228	38	charities	charity	NOUN
ftr-453	228	39	that	that	PRON
ftr-453	228	40	participate	participate	VERB
ftr-453	228	41	in	in	ADP
ftr-453	228	42	tax	tax	NOUN
ftr-453	228	43	shelters	shelter	NOUN
ftr-453	228	44	.	.	PUNCT
ftr-453	229	1	it	it	PRON
ftr-453	229	2	is	be	AUX
ftr-453	229	3	therefore	therefore	ADV
ftr-453	229	4	necessary	necessary	ADJ
ftr-453	229	5	to	to	PART
ftr-453	229	6	define	define	VERB
ftr-453	229	7	that	that	PRON
ftr-453	229	8	which	which	DET
ftr-453	229	9	charity	charity	NOUN
ftr-453	229	10	should	should	AUX
ftr-453	229	11	eschew	eschew	VERB
ftr-453	229	12	.	.	PUNCT
ftr-453	230	1	as	as	ADP
ftr-453	230	2	a	a	DET
ftr-453	230	3	theoretical	theoretical	ADJ
ftr-453	230	4	matter	matter	NOUN
ftr-453	230	5	,	,	PUNCT
ftr-453	230	6	a	a	DET
ftr-453	230	7	tax	tax	NOUN
ftr-453	230	8	shelter	shelter	NOUN
ftr-453	230	9	is	be	AUX
ftr-453	230	10	a	a	DET
ftr-453	230	11	transaction	transaction	NOUN
ftr-453	230	12	or	or	CCONJ
ftr-453	230	13	series	series	NOUN
ftr-453	230	14	of	of	ADP
ftr-453	230	15	transactions20	transactions20	PROPN
ftr-453	230	16	whereby	whereby	SCONJ
ftr-453	230	17	a	a	DET
ftr-453	230	18	taxable	taxable	ADJ
ftr-453	230	19	participant	participant	NOUN
ftr-453	230	20	,	,	PUNCT
ftr-453	230	21	usually	usually	ADV
ftr-453	230	22	with	with	ADP
ftr-453	230	23	the	the	DET
ftr-453	230	24	help	help	NOUN
ftr-453	230	25	of	of	ADP
ftr-453	230	26	a	a	DET
ftr-453	230	27	charity	charity	NOUN
ftr-453	230	28	or	or	CCONJ
ftr-453	230	29	other	other	ADJ
ftr-453	230	30	zerobracket	zerobracket	NOUN
ftr-453	230	31	taxpayer	taxpayer	NOUN
ftr-453	230	32	,	,	PUNCT
ftr-453	230	33	creates	create	VERB
ftr-453	230	34	the	the	DET
ftr-453	230	35	appearance	appearance	NOUN
ftr-453	230	36	of	of	ADP
ftr-453	230	37	a	a	DET
ftr-453	230	38	status	status	NOUN
ftr-453	230	39	or	or	CCONJ
ftr-453	230	40	the	the	DET
ftr-453	230	41	illusion	illusion	NOUN
ftr-453	230	42	of	of	ADP
ftr-453	230	43	behavior	behavior	NOUN
ftr-453	230	44	without	without	ADP
ftr-453	230	45	actually	actually	ADV
ftr-453	230	46	achieving	achieve	VERB
ftr-453	230	47	that	that	DET
ftr-453	230	48	status	status	NOUN
ftr-453	230	49	or	or	CCONJ
ftr-453	230	50	engaging	engage	VERB
ftr-453	230	51	in	in	ADP
ftr-453	230	52	that	that	DET
ftr-453	230	53	behavior	behavior	NOUN
ftr-453	230	54	.	.	PUNCT
ftr-453	231	1	as	as	ADP
ftr-453	231	2	a21	a21	PROPN
ftr-453	231	3	meaningful	meaningful	ADJ
ftr-453	231	4	change	change	NOUN
ftr-453	231	5	in	in	ADP
ftr-453	231	6	the	the	DET
ftr-453	231	7	taxpayer	taxpayer	NOUN
ftr-453	231	8	’s	’s	PART
ftr-453	231	9	economic	economic	ADJ
ftr-453	231	10	position	position	NOUN
ftr-453	231	11	,	,	PUNCT
ftr-453	231	12	in	in	ADP
ftr-453	231	13	which	which	PRON
ftr-453	231	14	the	the	DET
ftr-453	231	15	present	present	ADJ
ftr-453	231	16	value	value	NOUN
ftr-453	231	17	of	of	ADP
ftr-453	231	18	the	the	DET
ftr-453	231	19	reasonably	reasonably	ADV
ftr-453	231	20	expected	expect	VERB
ftr-453	231	21	income	income	NOUN
ftr-453	231	22	is	be	AUX
ftr-453	231	23	insubstantial	insubstantial	ADJ
ftr-453	231	24	in	in	ADP
ftr-453	231	25	relationship	relationship	NOUN
ftr-453	231	26	to	to	ADP
ftr-453	231	27	potential	potential	ADJ
ftr-453	231	28	tax	tax	NOUN
ftr-453	231	29	benefits	benefit	NOUN
ftr-453	231	30	.	.	PUNCT
ftr-453	232	1	h.r	h.r	PROPN
ftr-453	232	2	.	.	PROPN
ftr-453	232	3	2255	2255	NUM
ftr-453	232	4	,	,	PUNCT
ftr-453	232	5	106th	106th	ADJ
ftr-453	232	6	cong	cong	NOUN
ftr-453	232	7	.	.	PUNCT
ftr-453	232	8	,	,	PUNCT
ftr-453	232	9	1st	1st	ADJ
ftr-453	232	10	sess	sess	NOUN
ftr-453	232	11	.	.	PUNCT
ftr-453	233	1	(	(	PUNCT
ftr-453	233	2	1999	1999	NUM
ftr-453	233	3	)	)	PUNCT
ftr-453	233	4	.	.	PUNCT
ftr-453	234	1	“	"	PUNCT
ftr-453	234	2	in	in	ADP
ftr-453	234	3	a	a	DET
ftr-453	234	4	financing	financing	NOUN
ftr-453	234	5	transaction	transaction	NOUN
ftr-453	234	6	,	,	PUNCT
ftr-453	234	7	any	any	DET
ftr-453	234	8	deduction	deduction	NOUN
ftr-453	234	9	claimed	claim	VERB
ftr-453	234	10	with	with	ADP
ftr-453	234	11	respect	respect	NOUN
ftr-453	234	12	thereto	thereto	VERB
ftr-453	234	13	must	must	AUX
ftr-453	234	14	not	not	PART
ftr-453	234	15	be	be	AUX
ftr-453	234	16	significantly	significantly	ADV
ftr-453	234	17	in	in	ADP
ftr-453	234	18	excess	excess	NOUN
ftr-453	234	19	of	of	ADP
ftr-453	234	20	the	the	DET
ftr-453	234	21	economic	economic	ADJ
ftr-453	234	22	return	return	NOUN
ftr-453	234	23	for	for	ADP
ftr-453	234	24	such	such	ADJ
ftr-453	234	25	period	period	NOUN
ftr-453	234	26	realized	realize	VERB
ftr-453	234	27	by	by	ADP
ftr-453	234	28	the	the	DET
ftr-453	234	29	person	person	NOUN
ftr-453	234	30	lending	lend	VERB
ftr-453	234	31	the	the	DET
ftr-453	234	32	money	money	NOUN
ftr-453	234	33	or	or	CCONJ
ftr-453	234	34	providing	provide	VERB
ftr-453	234	35	the	the	DET
ftr-453	234	36	financial	financial	ADJ
ftr-453	234	37	capital	capital	NOUN
ftr-453	234	38	.	.	PUNCT
ftr-453	234	39	”	"	PUNCT
ftr-453	235	1	see	see	VERB
ftr-453	235	2	i	i	PRON
ftr-453	235	3	d.	d.	PROPN
ftr-453	235	4	the	the	DET
ftr-453	235	5	bill	bill	PROPN
ftr-453	235	6	makes	make	VERB
ftr-453	235	7	the	the	DET
ftr-453	235	8	presence	presence	NOUN
ftr-453	235	9	of	of	ADP
ftr-453	235	10	a	a	DET
ftr-453	235	11	zero	zero	NUM
ftr-453	235	12	-	-	PUNCT
ftr-453	235	13	bracket	bracket	NOUN
ftr-453	235	14	taxpayer	taxpayer	NOUN
ftr-453	235	15	and	and	CCONJ
ftr-453	235	16	the	the	DET
ftr-453	235	17	over	over	NOUN
ftr-453	235	18	-	-	PUNCT
ftr-453	235	19	allocation	allocation	NOUN
ftr-453	235	20	of	of	ADP
ftr-453	235	21	loss	loss	NOUN
ftr-453	235	22	evidence	evidence	NOUN
ftr-453	235	23	of	of	ADP
ftr-453	235	24	a	a	DET
ftr-453	235	25	tax	tax	NOUN
ftr-453	235	26	shelter	shelter	NOUN
ftr-453	235	27	transaction	transaction	NOUN
ftr-453	235	28	.	.	PUNCT
ftr-453	236	1	see	see	VERB
ftr-453	236	2	i	i	PRON
ftr-453	236	3	d.	d.	PROPN
ftr-453	236	4	20	20	NUM
ftr-453	236	5	.	.	PUNCT
ftr-453	237	1	the	the	DET
ftr-453	237	2	definition	definition	NOUN
ftr-453	237	3	about	about	ADP
ftr-453	237	4	to	to	PART
ftr-453	237	5	be	be	AUX
ftr-453	237	6	offered	offer	VERB
ftr-453	237	7	is	be	AUX
ftr-453	237	8	useful	useful	ADJ
ftr-453	237	9	in	in	ADP
ftr-453	237	10	explaining	explain	VERB
ftr-453	237	11	the	the	DET
ftr-453	237	12	intended	intend	VERB
ftr-453	237	13	result	result	NOUN
ftr-453	237	14	of	of	ADP
ftr-453	237	15	a	a	DET
ftr-453	237	16	tax	tax	NOUN
ftr-453	237	17	shelter	shelter	NOUN
ftr-453	237	18	,	,	PUNCT
ftr-453	237	19	but	but	CCONJ
ftr-453	237	20	i	i	PRON
ftr-453	237	21	later	later	ADV
ftr-453	237	22	settle	settle	VERB
ftr-453	237	23	upon	upon	SCONJ
ftr-453	237	24	the	the	DET
ftr-453	237	25	more	more	ADV
ftr-453	237	26	functional	functional	ADJ
ftr-453	237	27	definitions	definition	NOUN
ftr-453	237	28	offered	offer	VERB
ftr-453	237	29	by	by	ADP
ftr-453	237	30	johnson	johnson	PROPN
ftr-453	237	31	and	and	CCONJ
ftr-453	237	32	bankman	bankman	NOUN
ftr-453	237	33	,	,	PUNCT
ftr-453	237	34	since	since	SCONJ
ftr-453	237	35	those	those	PRON
ftr-453	237	36	describe	describe	VERB
ftr-453	237	37	the	the	DET
ftr-453	237	38	qualities	quality	NOUN
ftr-453	237	39	indispensable	indispensable	ADJ
ftr-453	237	40	to	to	ADP
ftr-453	237	41	the	the	DET
ftr-453	237	42	theoretical	theoretical	ADJ
ftr-453	237	43	definition	definition	NOUN
ftr-453	237	44	in	in	ADP
ftr-453	237	45	a	a	DET
ftr-453	237	46	practically	practically	ADV
ftr-453	237	47	useful	useful	ADJ
ftr-453	237	48	manner	manner	NOUN
ftr-453	237	49	.	.	PUNCT
ftr-453	238	1	see	see	VERB
ftr-453	238	2	infra	infra	NOUN
ftr-453	238	3	note	note	VERB
ftr-453	238	4	224	224	NUM
ftr-453	238	5	.	.	PUNCT
ftr-453	239	1	21	21	NUM
ftr-453	239	2	.	.	PUNCT
ftr-453	240	1	see	see	VERB
ftr-453	240	2	hariton	hariton	NOUN
ftr-453	240	3	,	,	PUNCT
ftr-453	240	4	supra	supra	PROPN
ftr-453	240	5	note	note	NOUN
ftr-453	240	6	3	3	X
ftr-453	240	7	.	.	X
ftr-453	241	1	see	see	VERB
ftr-453	241	2	also	also	ADV
ftr-453	241	3	rosenberg	rosenberg	PROPN
ftr-453	241	4	,	,	PUNCT
ftr-453	241	5	supra	supra	PROPN
ftr-453	241	6	note	note	NOUN
ftr-453	241	7	12	12	NUM
ftr-453	241	8	.	.	PUNCT
ftr-453	242	1	professor	professor	PROPN
ftr-453	242	2	rosenberg	rosenberg	PROPN
ftr-453	242	3	’s	’s	PART
ftr-453	242	4	twelve	twelve	NUM
ftr-453	242	5	year	year	NOUN
ftr-453	242	6	old	old	ADJ
ftr-453	242	7	article	article	NOUN
ftr-453	242	8	demonstrated	demonstrate	VERB
ftr-453	242	9	an	an	DET
ftr-453	242	10	amazing	amazing	ADJ
ftr-453	242	11	degree	degree	NOUN
ftr-453	242	12	of	of	ADP
ftr-453	242	13	prescience	prescience	NOUN
ftr-453	242	14	and	and	CCONJ
ftr-453	242	15	analytical	analytical	ADJ
ftr-453	242	16	acuity	acuity	NOUN
ftr-453	242	17	with	with	ADP
ftr-453	242	18	regard	regard	NOUN
ftr-453	242	19	to	to	ADP
ftr-453	242	20	tax	tax	NOUN
ftr-453	242	21	shelters	shelter	NOUN
ftr-453	242	22	.	.	PUNCT
ftr-453	243	1	his	his	PRON
ftr-453	243	2	thesis	thesis	NOUN
ftr-453	243	3	is	be	AUX
ftr-453	243	4	essentially	essentially	ADV
ftr-453	243	5	as	as	SCONJ
ftr-453	243	6	follows	follow	VERB
ftr-453	243	7	:	:	PUNCT
ftr-453	243	8	the	the	DET
ftr-453	243	9	tax	tax	NOUN
ftr-453	243	10	code	code	NOUN
ftr-453	243	11	imposes	impose	VERB
ftr-453	243	12	taxes	taxis	NOUN
ftr-453	243	13	and	and	CCONJ
ftr-453	243	14	grants	grant	VERB
ftr-453	243	15	tax	tax	NOUN
ftr-453	243	16	benefits	benefit	NOUN
ftr-453	243	17	by	by	ADP
ftr-453	243	18	reference	reference	NOUN
ftr-453	243	19	to	to	ADP
ftr-453	243	20	distinct	distinct	ADJ
ftr-453	243	21	transactions	transaction	NOUN
ftr-453	243	22	.	.	PUNCT
ftr-453	244	1	that	that	PRON
ftr-453	244	2	is	be	AUX
ftr-453	244	3	,	,	PUNCT
ftr-453	244	4	the	the	DET
ftr-453	244	5	completion	completion	NOUN
ftr-453	244	6	of	of	ADP
ftr-453	244	7	a	a	DET
ftr-453	244	8	particular	particular	ADJ
ftr-453	244	9	transaction	transaction	NOUN
ftr-453	244	10	signals	signal	VERB
ftr-453	244	11	the	the	DET
ftr-453	244	12	accretion	accretion	NOUN
ftr-453	244	13	of	of	ADP
ftr-453	244	14	economic	economic	ADJ
ftr-453	244	15	wealth	wealth	NOUN
ftr-453	244	16	,	,	PUNCT
ftr-453	244	17	the	the	DET
ftr-453	244	18	attainment	attainment	NOUN
ftr-453	244	19	of	of	ADP
ftr-453	244	20	a	a	DET
ftr-453	244	21	particular	particular	ADJ
ftr-453	244	22	status	status	NOUN
ftr-453	244	23	,	,	PUNCT
ftr-453	244	24	or	or	CCONJ
ftr-453	244	25	the	the	DET
ftr-453	244	26	engaging	engaging	NOUN
ftr-453	244	27	in	in	ADP
ftr-453	244	28	of	of	ADP
ftr-453	244	29	a	a	DET
ftr-453	244	30	particular	particular	ADJ
ftr-453	244	31	behavior	behavior	NOUN
ftr-453	244	32	to	to	PART
ftr-453	244	33	which	which	PRON
ftr-453	244	34	tax	tax	NOUN
ftr-453	244	35	consequences	consequence	NOUN
ftr-453	244	36	then	then	ADV
ftr-453	244	37	attach	attach	VERB
ftr-453	244	38	.	.	PUNCT
ftr-453	245	1	but	but	CCONJ
ftr-453	245	2	it	it	PRON
ftr-453	245	3	is	be	AUX
ftr-453	245	4	not	not	PART
ftr-453	245	5	the	the	DET
ftr-453	245	6	transaction	transaction	NOUN
ftr-453	245	7	,	,	PUNCT
ftr-453	245	8	per	per	X
ftr-453	245	9	se	se	X
ftr-453	245	10	,	,	PUNCT
ftr-453	245	11	that	that	PRON
ftr-453	245	12	defines	define	NOUN
ftr-453	245	13	or	or	CCONJ
ftr-453	245	14	measures	measure	NOUN
ftr-453	245	15	income	income	NOUN
ftr-453	245	16	.	.	PUNCT
ftr-453	246	1	instead	instead	ADV
ftr-453	246	2	,	,	PUNCT
ftr-453	246	3	income	income	NOUN
ftr-453	246	4	is	be	AUX
ftr-453	246	5	measured	measure	VERB
ftr-453	246	6	by	by	ADP
ftr-453	246	7	the	the	DET
ftr-453	246	8	underlying	underlie	VERB
ftr-453	246	9	economic	economic	ADJ
ftr-453	246	10	accretion	accretion	NOUN
ftr-453	246	11	,	,	PUNCT
ftr-453	246	12	status	status	NOUN
ftr-453	246	13	or	or	CCONJ
ftr-453	246	14	behavior	behavior	NOUN
ftr-453	246	15	.	.	PUNCT
ftr-453	247	1	accurately	accurately	ADV
ftr-453	247	2	measuring	measure	VERB
ftr-453	247	3	those	those	DET
ftr-453	247	4	underlying	underlying	ADJ
ftr-453	247	5	factors	factor	NOUN
ftr-453	247	6	would	would	AUX
ftr-453	247	7	be	be	AUX
ftr-453	247	8	far	far	ADV
ftr-453	247	9	too	too	ADV
ftr-453	247	10	difficult	difficult	ADJ
ftr-453	247	11	.	.	PUNCT
ftr-453	248	1	transactions	transaction	NOUN
ftr-453	248	2	(	(	PUNCT
ftr-453	248	3	i.e.	i.e.	X
ftr-453	248	4	,	,	PUNCT
ftr-453	248	5	realization	realization	NOUN
ftr-453	248	6	events	event	NOUN
ftr-453	248	7	)	)	PUNCT
ftr-453	248	8	are	be	AUX
ftr-453	248	9	therefore	therefore	ADV
ftr-453	248	10	looked	look	VERB
ftr-453	248	11	upon	upon	SCONJ
ftr-453	248	12	as	as	ADV
ftr-453	248	13	easily	easily	ADV
ftr-453	248	14	observable	observable	ADJ
ftr-453	248	15	substitutes	substitute	NOUN
ftr-453	248	16	for	for	ADP
ftr-453	248	17	accurate	accurate	ADJ
ftr-453	248	18	measurement	measurement	NOUN
ftr-453	248	19	.	.	PUNCT
ftr-453	249	1	thus	thus	ADV
ftr-453	249	2	,	,	PUNCT
ftr-453	249	3	transactions	transaction	NOUN
ftr-453	249	4	provide	provide	VERB
ftr-453	249	5	reliable	reliable	ADJ
ftr-453	249	6	indication	indication	NOUN
ftr-453	249	7	that	that	SCONJ
ftr-453	249	8	a	a	DET
ftr-453	249	9	certain	certain	ADJ
ftr-453	249	10	accretion	accretion	NOUN
ftr-453	249	11	or	or	CCONJ
ftr-453	249	12	status	status	NOUN
ftr-453	249	13	has	have	AUX
ftr-453	249	14	been	be	AUX
ftr-453	249	15	achieved	achieve	VERB
ftr-453	249	16	,	,	PUNCT
ftr-453	249	17	or	or	CCONJ
ftr-453	249	18	that	that	SCONJ
ftr-453	249	19	a	a	DET
ftr-453	249	20	certain	certain	ADJ
ftr-453	249	21	behavior	behavior	NOUN
ftr-453	249	22	has	have	AUX
ftr-453	249	23	occurred	occur	VERB
ftr-453	249	24	,	,	PUNCT
ftr-453	249	25	and	and	CCONJ
ftr-453	249	26	should	should	AUX
ftr-453	249	27	at	at	ADP
ftr-453	249	28	that	that	DET
ftr-453	249	29	point	point	NOUN
ftr-453	249	30	result	result	NOUN
ftr-453	249	31	in	in	ADP
ftr-453	249	32	tax	tax	NOUN
ftr-453	249	33	consequence	consequence	NOUN
ftr-453	249	34	.	.	PUNCT
ftr-453	250	1	reliable	reliable	ADJ
ftr-453	250	2	yes	yes	INTJ
ftr-453	250	3	,	,	PUNCT
ftr-453	250	4	foolproof	foolproof	NOUN
ftr-453	250	5	no	no	INTJ
ftr-453	250	6	.	.	PUNCT
ftr-453	251	1	though	though	SCONJ
ftr-453	251	2	actually	actually	ADV
ftr-453	251	3	occurring	occur	VERB
ftr-453	251	4	(	(	PUNCT
ftr-453	251	5	i.e.	i.e.	X
ftr-453	251	6	,	,	PUNCT
ftr-453	251	7	not	not	PART
ftr-453	251	8	a	a	DET
ftr-453	251	9	sham	sham	NOUN
ftr-453	251	10	)	)	PUNCT
ftr-453	251	11	,	,	PUNCT
ftr-453	251	12	a	a	DET
ftr-453	251	13	transaction	transaction	NOUN
ftr-453	251	14	does	do	AUX
ftr-453	251	15	not	not	PART
ftr-453	251	16	always	always	ADV
ftr-453	251	17	accurately	accurately	ADV
ftr-453	251	18	reflect	reflect	VERB
ftr-453	251	19	or	or	CCONJ
ftr-453	251	20	signal	signal	VERB
ftr-453	251	21	the	the	DET
ftr-453	251	22	accretion	accretion	NOUN
ftr-453	251	23	,	,	PUNCT
ftr-453	251	24	status	status	NOUN
ftr-453	251	25	or	or	CCONJ
ftr-453	251	26	behavior	behavior	NOUN
ftr-453	251	27	which	which	PRON
ftr-453	251	28	ultimately	ultimately	ADV
ftr-453	251	29	measures	measure	VERB
ftr-453	251	30	income	income	NOUN
ftr-453	251	31	.	.	PUNCT
ftr-453	252	1	transaction	transaction	NOUN
ftr-453	252	2	taxation	taxation	NOUN
ftr-453	252	3	forfeits	forfeit	VERB
ftr-453	252	4	a	a	DET
ftr-453	252	5	degree	degree	NOUN
ftr-453	252	6	of	of	ADP
ftr-453	252	7	accuracy	accuracy	NOUN
ftr-453	252	8	in	in	ADP
ftr-453	252	9	favor	favor	NOUN
ftr-453	252	10	of	of	ADP
ftr-453	252	11	administrative	administrative	ADJ
ftr-453	252	12	convenience	convenience	NOUN
ftr-453	252	13	.	.	PUNCT
ftr-453	253	1	to	to	ADP
ftr-453	253	2	the	the	DET
ftr-453	253	3	extent	extent	NOUN
ftr-453	253	4	that	that	SCONJ
ftr-453	253	5	a	a	DET
ftr-453	253	6	transaction	transaction	NOUN
ftr-453	253	7	,	,	PUNCT
ftr-453	253	8	though	though	SCONJ
ftr-453	253	9	used	use	VERB
ftr-453	253	10	as	as	ADP
ftr-453	253	11	the	the	DET
ftr-453	253	12	signal	signal	NOUN
ftr-453	253	13	for	for	ADP
ftr-453	253	14	a	a	DET
ftr-453	253	15	certain	certain	ADJ
ftr-453	253	16	tax	tax	NOUN
ftr-453	253	17	consequence	consequence	NOUN
ftr-453	253	18	,	,	PUNCT
ftr-453	253	19	is	be	AUX
ftr-453	253	20	not	not	PART
ftr-453	253	21	coterminous	coterminous	ADJ
ftr-453	253	22	with	with	ADP
ftr-453	253	23	the	the	DET
ftr-453	253	24	accretion	accretion	NOUN
ftr-453	253	25	,	,	PUNCT
ftr-453	253	26	status	status	NOUN
ftr-453	253	27	,	,	PUNCT
ftr-453	253	28	or	or	CCONJ
ftr-453	253	29	behavior	behavior	NOUN
ftr-453	253	30	it	it	PRON
ftr-453	253	31	is	be	AUX
ftr-453	253	32	thought	think	VERB
ftr-453	253	33	to	to	PART
ftr-453	253	34	indicate	indicate	VERB
ftr-453	253	35	,	,	PUNCT
ftr-453	253	36	tax	tax	NOUN
ftr-453	253	37	avoidance	avoidance	NOUN
ftr-453	253	38	is	be	AUX
ftr-453	253	39	possible	possible	ADJ
ftr-453	253	40	since	since	SCONJ
ftr-453	253	41	the	the	DET
ftr-453	253	42	completion	completion	NOUN
ftr-453	253	43	of	of	ADP
ftr-453	253	44	the	the	DET
ftr-453	253	45	transaction	transaction	NOUN
ftr-453	253	46	is	be	AUX
ftr-453	253	47	nevertheless	nevertheless	ADV
ftr-453	253	48	presumptively	presumptively	ADV
ftr-453	253	49	viewed	view	VERB
ftr-453	253	50	as	as	ADP
ftr-453	253	51	the	the	DET
ftr-453	253	52	achievement	achievement	NOUN
ftr-453	253	53	of	of	ADP
ftr-453	253	54	the	the	DET
ftr-453	253	55	accretion	accretion	NOUN
ftr-453	253	56	,	,	PUNCT
ftr-453	253	57	status	status	NOUN
ftr-453	253	58	or	or	CCONJ
ftr-453	253	59	behavior	behavior	NOUN
ftr-453	253	60	.	.	PUNCT
ftr-453	254	1	see	see	VERB
ftr-453	254	2	i	i	PRON
ftr-453	254	3	d.	d.	PROPN
ftr-453	254	4	at	at	ADP
ftr-453	254	5	365	365	NUM
ftr-453	254	6	-	-	SYM
ftr-453	254	7	384	384	NUM
ftr-453	254	8	,	,	PUNCT
ftr-453	254	9	445	445	NUM
ftr-453	254	10	-	-	SYM
ftr-453	254	11	474	474	NUM
ftr-453	254	12	.	.	PUNCT
ftr-453	255	1	professor	professor	PROPN
ftr-453	255	2	rosenberg	rosenberg	PROPN
ftr-453	255	3	argued	argue	VERB
ftr-453	255	4	that	that	SCONJ
ftr-453	255	5	defining	define	VERB
ftr-453	255	6	tax	tax	NOUN
ftr-453	255	7	avoidance	avoidance	NOUN
ftr-453	255	8	(	(	PUNCT
ftr-453	255	9	which	which	PRON
ftr-453	255	10	is	be	AUX
ftr-453	255	11	,	,	PUNCT
ftr-453	255	12	in	in	ADP
ftr-453	255	13	this	this	DET
ftr-453	255	14	context	context	NOUN
ftr-453	255	15	synonymous	synonymous	ADJ
ftr-453	255	16	with	with	ADP
ftr-453	255	17	tax	tax	NOUN
ftr-453	255	18	shelter	shelter	NOUN
ftr-453	255	19	)	)	PUNCT
ftr-453	255	20	by	by	ADP
ftr-453	255	21	reference	reference	NOUN
ftr-453	255	22	to	to	ADP
ftr-453	255	23	whether	whether	SCONJ
ftr-453	255	24	tax	tax	NOUN
ftr-453	255	25	profit	profit	NOUN
ftr-453	255	26	–	–	PUNCT
ftr-453	255	27	i.e.	i.e.	X
ftr-453	255	28	,	,	PUNCT
ftr-453	255	29	the	the	DET
ftr-453	255	30	increase	increase	NOUN
ftr-453	255	31	in	in	ADP
ftr-453	255	32	wealth	wealth	NOUN
ftr-453	255	33	resulting	result	VERB
ftr-453	255	34	solely	solely	ADV
ftr-453	255	35	from	from	ADP
ftr-453	255	36	a	a	DET
ftr-453	255	37	reduction	reduction	NOUN
ftr-453	255	38	in	in	ADP
ftr-453	255	39	tax	tax	NOUN
ftr-453	255	40	liability	liability	NOUN
ftr-453	255	41	–	–	PUNCT
ftr-453	255	42	outweighs	outweigh	VERB
ftr-453	255	43	economic	economic	ADJ
ftr-453	255	44	income	income	NOUN
ftr-453	255	45	is	be	AUX
ftr-453	255	46	inadequate	inadequate	ADJ
ftr-453	255	47	because	because	SCONJ
ftr-453	255	48	there	there	PRON
ftr-453	255	49	are	be	VERB
ftr-453	255	50	many	many	ADJ
ftr-453	255	51	provisions	provision	NOUN
ftr-453	255	52	that	that	PRON
ftr-453	255	53	encourage	encourage	VERB
ftr-453	255	54	taxpayers	taxpayer	NOUN
ftr-453	255	55	to	to	PART
ftr-453	255	56	enter	enter	VERB
ftr-453	255	57	into	into	ADP
ftr-453	255	58	transactions	transaction	NOUN
ftr-453	255	59	that	that	PRON
ftr-453	255	60	result	result	VERB
ftr-453	255	61	primarily	primarily	ADV
ftr-453	255	62	in	in	ADP
ftr-453	255	63	tax	tax	NOUN
ftr-453	255	64	profit	profit	NOUN
ftr-453	255	65	.	.	PUNCT
ftr-453	256	1	see	see	VERB
ftr-453	256	2	i	i	PRON
ftr-453	256	3	d.	d.	PROPN
ftr-453	256	4	at	at	ADP
ftr-453	256	5	443	443	NUM
ftr-453	256	6	.	.	PUNCT
ftr-453	257	1	the	the	DET
ftr-453	257	2	legislative	legislative	ADJ
ftr-453	257	3	proposals	proposal	NOUN
ftr-453	257	4	account	account	VERB
ftr-453	257	5	for	for	ADP
ftr-453	257	6	this	this	DET
ftr-453	257	7	possibility	possibility	NOUN
ftr-453	257	8	either	either	CCONJ
ftr-453	257	9	by	by	ADP
ftr-453	257	10	specifically	specifically	ADV
ftr-453	257	11	exempting	exempt	VERB
ftr-453	257	12	those	those	DET
ftr-453	257	13	particular	particular	ADJ
ftr-453	257	14	provisions	provision	NOUN
ftr-453	257	15	,	,	PUNCT
ftr-453	257	16	in	in	ADP
ftr-453	257	17	the	the	DET
ftr-453	257	18	case	case	NOUN
ftr-453	257	19	of	of	ADP
ftr-453	257	20	the	the	DET
ftr-453	257	21	abusive	abusive	ADJ
ftr-453	257	22	tax	tax	NOUN
ftr-453	257	23	shelter	shelter	NOUN
ftr-453	257	24	shutdown	shutdown	NOUN
ftr-453	257	25	act	act	NOUN
ftr-453	257	26	of	of	ADP
ftr-453	257	27	1999	1999	NUM
ftr-453	257	28	,	,	PUNCT
ftr-453	257	29	or	or	CCONJ
ftr-453	257	30	,	,	PUNCT
ftr-453	257	31	in	in	ADP
ftr-453	257	32	the	the	DET
ftr-453	257	33	case	case	NOUN
ftr-453	257	34	of	of	ADP
ftr-453	257	35	the	the	DET
ftr-453	257	36	clinton	clinton	PROPN
ftr-453	257	37	proposal	proposal	NOUN
ftr-453	257	38	,	,	PUNCT
ftr-453	257	39	broadly	broadly	ADV
ftr-453	257	40	exempting	exempt	VERB
ftr-453	257	41	those	those	DET
ftr-453	257	42	provisions	provision	NOUN
ftr-453	257	43	designed	design	VERB
ftr-453	257	44	to	to	PART
ftr-453	257	45	encourage	encourage	VERB
ftr-453	257	46	such	such	ADJ
ftr-453	257	47	transactions	transaction	NOUN
ftr-453	257	48	.	.	PUNCT
ftr-453	258	1	see	see	VERB
ftr-453	258	2	supra	supra	PROPN
ftr-453	258	3	note	note	PROPN
ftr-453	258	4	9	9	NUM
ftr-453	258	5	.	.	PUNCT
ftr-453	259	1	the	the	DET
ftr-453	259	2	clinton	clinton	PROPN
ftr-453	259	3	administration	administration	NOUN
ftr-453	259	4	proposal	proposal	NOUN
ftr-453	259	5	is	be	AUX
ftr-453	259	6	thus	thus	ADV
ftr-453	259	7	closer	close	ADJ
ftr-453	259	8	to	to	ADP
ftr-453	259	9	rosenberg	rosenberg	PROPN
ftr-453	259	10	’s	’s	PART
ftr-453	259	11	definition	definition	NOUN
ftr-453	259	12	,	,	PUNCT
ftr-453	259	13	although	although	SCONJ
ftr-453	259	14	rosenberg	rosenberg	PROPN
ftr-453	259	15	’s	’s	PART
ftr-453	259	16	has	have	VERB
ftr-453	259	17	the	the	DET
ftr-453	259	18	advantage	advantage	NOUN
ftr-453	259	19	of	of	ADP
ftr-453	259	20	elasticity	elasticity	NOUN
ftr-453	259	21	.	.	PUNCT
ftr-453	260	1	it	it	PRON
ftr-453	260	2	may	may	AUX
ftr-453	260	3	be	be	AUX
ftr-453	260	4	that	that	SCONJ
ftr-453	260	5	tax	tax	NOUN
ftr-453	260	6	shelters	shelter	NOUN
ftr-453	260	7	are	be	AUX
ftr-453	260	8	properly	properly	ADV
ftr-453	260	9	defined	define	VERB
ftr-453	260	10	solely	solely	ADV
ftr-453	260	11	by	by	ADP
ftr-453	260	12	reference	reference	NOUN
ftr-453	260	13	to	to	ADP
ftr-453	260	14	the	the	DET
ftr-453	260	15	pursuit	pursuit	NOUN
ftr-453	260	16	of	of	ADP
ftr-453	260	17	profit	profit	NOUN
ftr-453	260	18	,	,	PUNCT
ftr-453	260	19	as	as	SCONJ
ftr-453	260	20	necessarily	necessarily	ADV
ftr-453	260	21	implied	imply	VERB
ftr-453	260	22	by	by	ADP
ftr-453	260	23	the	the	DET
ftr-453	260	24	legislative	legislative	ADJ
ftr-453	260	25	proposals	proposal	NOUN
ftr-453	260	26	.	.	PUNCT
ftr-453	261	1	in	in	ADP
ftr-453	261	2	case	case	NOUN
ftr-453	261	3	it	it	PRON
ftr-453	261	4	is	be	AUX
ftr-453	261	5	not	not	PART
ftr-453	261	6	,	,	PUNCT
ftr-453	261	7	though	though	ADV
ftr-453	261	8	,	,	PUNCT
ftr-453	261	9	rosenberg	rosenberg	PROPN
ftr-453	261	10	’s	’s	PART
ftr-453	261	11	definition	definition	NOUN
ftr-453	261	12	is	be	AUX
ftr-453	261	13	applicable	applicable	ADJ
ftr-453	261	14	to	to	ADP
ftr-453	261	15	the	the	DET
ftr-453	261	16	possible	possible	ADJ
ftr-453	261	17	existence	existence	NOUN
ftr-453	261	18	of	of	ADP
ftr-453	261	19	a	a	DET
ftr-453	261	20	tax	tax	NOUN
ftr-453	261	21	778	778	NUM
ftr-453	262	1	florida	florida	PROPN
ftr-453	262	2	tax	tax	NOUN
ftr-453	262	3	review	review	NOUN
ftr-453	263	1	[	[	X
ftr-453	263	2	vol	vol	NOUN
ftr-453	263	3	.	.	PUNCT
ftr-453	264	1	4:12	4:12	NUM
ftr-453	264	2	practical	practical	ADJ
ftr-453	264	3	matter	matter	NOUN
ftr-453	264	4	,	,	PUNCT
ftr-453	264	5	the	the	DET
ftr-453	264	6	transaction	transaction	NOUN
ftr-453	264	7	technically	technically	ADV
ftr-453	264	8	meets	meet	VERB
ftr-453	264	9	the	the	DET
ftr-453	264	10	requirements	requirement	NOUN
ftr-453	264	11	of	of	ADP
ftr-453	264	12	a	a	DET
ftr-453	264	13	statute	statute	NOUN
ftr-453	264	14	that	that	PRON
ftr-453	264	15	grants	grant	VERB
ftr-453	264	16	a	a	DET
ftr-453	264	17	tax	tax	NOUN
ftr-453	264	18	benefit	benefit	NOUN
ftr-453	264	19	but	but	CCONJ
ftr-453	264	20	it	it	PRON
ftr-453	264	21	does	do	AUX
ftr-453	264	22	not	not	PART
ftr-453	264	23	compose	compose	VERB
ftr-453	264	24	the	the	DET
ftr-453	264	25	economic	economic	ADJ
ftr-453	264	26	substance	substance	NOUN
ftr-453	264	27	underlying	underlie	VERB
ftr-453	264	28	the	the	DET
ftr-453	264	29	statute	statute	NOUN
ftr-453	264	30	.	.	PUNCT
ftr-453	265	1	the	the	DET
ftr-453	265	2	lack	lack	NOUN
ftr-453	265	3	of	of	ADP
ftr-453	265	4	economic	economic	ADJ
ftr-453	265	5	substance	substance	NOUN
ftr-453	265	6	,	,	PUNCT
ftr-453	265	7	then	then	ADV
ftr-453	265	8	,	,	PUNCT
ftr-453	265	9	is	be	AUX
ftr-453	265	10	a	a	DET
ftr-453	265	11	convenient	convenient	ADJ
ftr-453	265	12	and	and	CCONJ
ftr-453	265	13	fairly	fairly	ADV
ftr-453	265	14	accurate	accurate	ADJ
ftr-453	265	15	signal	signal	NOUN
ftr-453	265	16	of	of	ADP
ftr-453	265	17	a	a	DET
ftr-453	265	18	tax	tax	NOUN
ftr-453	265	19	shelter	shelter	NOUN
ftr-453	265	20	transaction	transaction	NOUN
ftr-453	265	21	.	.	PUNCT
ftr-453	266	1	the	the	DET
ftr-453	266	2	opposite	opposite	ADJ
ftr-453	266	3	result	result	NOUN
ftr-453	266	4	also22	also22	NOUN
ftr-453	266	5	constitutes	constitute	VERB
ftr-453	266	6	a	a	DET
ftr-453	266	7	tax	tax	NOUN
ftr-453	266	8	shelter	shelter	NOUN
ftr-453	266	9	.	.	PUNCT
ftr-453	267	1	that	that	PRON
ftr-453	267	2	is	is	ADV
ftr-453	267	3	,	,	PUNCT
ftr-453	267	4	a	a	DET
ftr-453	267	5	tax	tax	NOUN
ftr-453	267	6	shelter	shelter	NOUN
ftr-453	267	7	occurs	occur	VERB
ftr-453	267	8	when	when	SCONJ
ftr-453	267	9	a	a	DET
ftr-453	267	10	taxpayer	taxpayer	NOUN
ftr-453	267	11	disguises	disguise	VERB
ftr-453	267	12	its	its	PRON
ftr-453	267	13	actual	actual	ADJ
ftr-453	267	14	status	status	NOUN
ftr-453	267	15	or	or	CCONJ
ftr-453	267	16	behavior	behavior	NOUN
ftr-453	267	17	.	.	PUNCT
ftr-453	268	1	in	in	ADP
ftr-453	268	2	either	either	DET
ftr-453	268	3	case	case	NOUN
ftr-453	268	4	,	,	PUNCT
ftr-453	268	5	the	the	DET
ftr-453	268	6	taxpayer	taxpayer	NOUN
ftr-453	268	7	then	then	ADV
ftr-453	268	8	claims	claim	VERB
ftr-453	268	9	the	the	DET
ftr-453	268	10	tax	tax	NOUN
ftr-453	268	11	benefit	benefit	NOUN
ftr-453	268	12	–	–	PUNCT
ftr-453	268	13	i.e.	i.e.	X
ftr-453	268	14	,	,	PUNCT
ftr-453	268	15	a	a	DET
ftr-453	268	16	deduction	deduction	NOUN
ftr-453	268	17	,	,	PUNCT
ftr-453	268	18	exclusion	exclusion	NOUN
ftr-453	268	19	,	,	PUNCT
ftr-453	268	20	credit	credit	NOUN
ftr-453	268	21	,	,	PUNCT
ftr-453	268	22	or	or	CCONJ
ftr-453	268	23	“	"	PUNCT
ftr-453	268	24	any	any	DET
ftr-453	268	25	other	other	ADJ
ftr-453	268	26	tax	tax	NOUN
ftr-453	268	27	consequence	consequence	NOUN
ftr-453	268	28	that	that	PRON
ftr-453	268	29	may	may	AUX
ftr-453	268	30	reduce	reduce	VERB
ftr-453	268	31	a	a	DET
ftr-453	268	32	taxpayer	taxpayer	NOUN
ftr-453	268	33	’s	’s	PART
ftr-453	268	34	federal	federal	ADJ
ftr-453	268	35	income	income	NOUN
ftr-453	268	36	tax	tax	NOUN
ftr-453	268	37	liability	liability	NOUN
ftr-453	268	38	by	by	ADP
ftr-453	268	39	affecting	affect	VERB
ftr-453	268	40	the	the	DET
ftr-453	268	41	timing	timing	NOUN
ftr-453	268	42	,	,	PUNCT
ftr-453	268	43	character	character	NOUN
ftr-453	268	44	or	or	CCONJ
ftr-453	268	45	source	source	NOUN
ftr-453	268	46	of	of	ADP
ftr-453	268	47	any	any	DET
ftr-453	268	48	item	item	NOUN
ftr-453	268	49	of	of	ADP
ftr-453	268	50	income	income	NOUN
ftr-453	268	51	,	,	PUNCT
ftr-453	268	52	gain	gain	NOUN
ftr-453	268	53	,	,	PUNCT
ftr-453	268	54	deduction	deduction	NOUN
ftr-453	268	55	,	,	PUNCT
ftr-453	268	56	loss	loss	NOUN
ftr-453	268	57	or	or	CCONJ
ftr-453	268	58	credit	credit	NOUN
ftr-453	268	59	”	"	PUNCT
ftr-453	268	60	–	–	PUNCT
ftr-453	268	61	23	23	NUM
ftr-453	268	62	meant	mean	VERB
ftr-453	268	63	for	for	SCONJ
ftr-453	268	64	taxpayers	taxpayer	NOUN
ftr-453	268	65	actually	actually	ADV
ftr-453	268	66	occupying	occupy	VERB
ftr-453	268	67	,	,	PUNCT
ftr-453	268	68	engaging	engage	VERB
ftr-453	268	69	in	in	ADP
ftr-453	268	70	,	,	PUNCT
ftr-453	268	71	or	or	CCONJ
ftr-453	268	72	avoiding	avoid	VERB
ftr-453	268	73	the	the	DET
ftr-453	268	74	intended	intend	VERB
ftr-453	268	75	status	status	NOUN
ftr-453	268	76	or	or	CCONJ
ftr-453	268	77	behavior	behavior	NOUN
ftr-453	268	78	.	.	PUNCT
ftr-453	269	1	the	the	DET
ftr-453	269	2	familiar	familiar	ADJ
ftr-453	269	3	step	step	NOUN
ftr-453	269	4	-	-	PUNCT
ftr-453	269	5	down	down	ADP
ftr-453	269	6	preferred	preferred	ADJ
ftr-453	269	7	transaction	transaction	NOUN
ftr-453	269	8	provides	provide	VERB
ftr-453	269	9	a	a	DET
ftr-453	269	10	ready	ready	ADJ
ftr-453	269	11	example	example	NOUN
ftr-453	269	12	.	.	PUNCT
ftr-453	270	1	the	the	DET
ftr-453	270	2	transaction	transaction	NOUN
ftr-453	270	3	involves	involve	VERB
ftr-453	270	4	a	a	DET
ftr-453	270	5	taxable	taxable	ADJ
ftr-453	270	6	corporation	corporation	NOUN
ftr-453	270	7	that	that	PRON
ftr-453	270	8	forms	form	VERB
ftr-453	270	9	a	a	DET
ftr-453	270	10	real24	real24	NOUN
ftr-453	270	11	estate	estate	NOUN
ftr-453	270	12	investment	investment	NOUN
ftr-453	270	13	trust	trust	NOUN
ftr-453	270	14	(	(	PUNCT
ftr-453	270	15	reit	reit	PROPN
ftr-453	270	16	)	)	PUNCT
ftr-453	270	17	.	.	PUNCT
ftr-453	271	1	the	the	DET
ftr-453	271	2	reit	reit	PROPN
ftr-453	271	3	issues	issue	VERB
ftr-453	271	4	common	common	ADJ
ftr-453	271	5	stock	stock	NOUN
ftr-453	271	6	to	to	ADP
ftr-453	271	7	the25	the25	NOUN
ftr-453	271	8	corporate	corporate	ADJ
ftr-453	271	9	sponsor	sponsor	NOUN
ftr-453	271	10	and	and	CCONJ
ftr-453	271	11	“	"	PUNCT
ftr-453	271	12	fast	fast	ADJ
ftr-453	271	13	-	-	PUNCT
ftr-453	271	14	pay	pay	NOUN
ftr-453	271	15	”	"	PUNCT
ftr-453	271	16	preferred	preferred	ADJ
ftr-453	271	17	stock	stock	NOUN
ftr-453	271	18	to	to	ADP
ftr-453	271	19	an	an	DET
ftr-453	271	20	exempt	exempt	ADJ
ftr-453	271	21	organization.26	organization.26	NOUN
ftr-453	271	22	each	each	DET
ftr-453	271	23	stockholder	stockholder	NOUN
ftr-453	271	24	pays	pay	VERB
ftr-453	271	25	$	$	SYM
ftr-453	271	26	1000	1000	NUM
ftr-453	271	27	for	for	ADP
ftr-453	271	28	its	its	PRON
ftr-453	271	29	stock	stock	NOUN
ftr-453	271	30	.	.	PUNCT
ftr-453	272	1	the	the	DET
ftr-453	272	2	exempt	exempt	ADJ
ftr-453	272	3	organization	organization	NOUN
ftr-453	272	4	’s	’s	PART
ftr-453	272	5	stock	stock	NOUN
ftr-453	272	6	calls	call	NOUN
ftr-453	272	7	for	for	ADP
ftr-453	272	8	preferred	preferred	ADJ
ftr-453	272	9	dividends	dividend	NOUN
ftr-453	272	10	at	at	ADP
ftr-453	272	11	above	above	ADP
ftr-453	272	12	market	market	NOUN
ftr-453	272	13	rates	rate	NOUN
ftr-453	272	14	for	for	ADP
ftr-453	272	15	a	a	DET
ftr-453	272	16	relatively	relatively	ADV
ftr-453	272	17	short	short	ADJ
ftr-453	272	18	period	period	NOUN
ftr-453	272	19	of	of	ADP
ftr-453	272	20	time	time	NOUN
ftr-453	272	21	.	.	PUNCT
ftr-453	273	1	with	with	ADP
ftr-453	273	2	the	the	DET
ftr-453	273	3	cash	cash	NOUN
ftr-453	273	4	transferred	transfer	VERB
ftr-453	273	5	in	in	ADP
ftr-453	273	6	exchange	exchange	NOUN
ftr-453	273	7	for	for	ADP
ftr-453	273	8	the	the	DET
ftr-453	273	9	common	common	ADJ
ftr-453	273	10	and	and	CCONJ
ftr-453	273	11	preferred	preferred	ADJ
ftr-453	273	12	stock	stock	NOUN
ftr-453	273	13	,	,	PUNCT
ftr-453	273	14	the	the	DET
ftr-453	273	15	reit	reit	NOUN
ftr-453	273	16	makes	make	VERB
ftr-453	273	17	a	a	DET
ftr-453	273	18	$	$	SYM
ftr-453	273	19	2000	2000	NUM
ftr-453	273	20	low	low	ADJ
ftr-453	273	21	-	-	PUNCT
ftr-453	273	22	risk	risk	NOUN
ftr-453	273	23	qualified	qualified	ADJ
ftr-453	273	24	investment	investment	NOUN
ftr-453	273	25	yielding	yield	VERB
ftr-453	273	26	just	just	ADV
ftr-453	273	27	enough	enough	ADJ
ftr-453	273	28	to	to	PART
ftr-453	273	29	pay	pay	VERB
ftr-453	273	30	the	the	DET
ftr-453	273	31	dividends	dividend	NOUN
ftr-453	273	32	on	on	ADP
ftr-453	273	33	the	the	DET
ftr-453	273	34	preferred	preferred	ADJ
ftr-453	273	35	stock	stock	NOUN
ftr-453	273	36	.	.	PUNCT
ftr-453	274	1	the	the	DET
ftr-453	274	2	aggregate	aggregate	ADJ
ftr-453	274	3	dividends	dividend	NOUN
ftr-453	274	4	paid	pay	VERB
ftr-453	274	5	to	to	ADP
ftr-453	274	6	the	the	DET
ftr-453	274	7	exempt	exempt	ADJ
ftr-453	274	8	organization	organization	NOUN
ftr-453	274	9	are	be	AUX
ftr-453	274	10	equal	equal	ADJ
ftr-453	274	11	to	to	ADP
ftr-453	274	12	its	its	PRON
ftr-453	274	13	initial	initial	ADJ
ftr-453	274	14	capital	capital	NOUN
ftr-453	274	15	investment	investment	NOUN
ftr-453	274	16	,	,	PUNCT
ftr-453	274	17	plus	plus	CCONJ
ftr-453	274	18	a	a	DET
ftr-453	274	19	better	well	ADJ
ftr-453	274	20	than	than	ADP
ftr-453	274	21	market	market	NOUN
ftr-453	274	22	return	return	NOUN
ftr-453	274	23	on	on	ADP
ftr-453	274	24	capital	capital	NOUN
ftr-453	274	25	.	.	PUNCT
ftr-453	275	1	the	the	DET
ftr-453	275	2	result	result	NOUN
ftr-453	275	3	,	,	PUNCT
ftr-453	275	4	economically	economically	ADV
ftr-453	275	5	,	,	PUNCT
ftr-453	275	6	is	be	AUX
ftr-453	275	7	the27	the27	ADJ
ftr-453	275	8	preferred	preferred	ADJ
ftr-453	275	9	stockholder	stockholder	NOUN
ftr-453	275	10	’s	’s	PART
ftr-453	275	11	fast	fast	ADJ
ftr-453	275	12	recovery	recovery	NOUN
ftr-453	275	13	of	of	ADP
ftr-453	275	14	capital	capital	NOUN
ftr-453	275	15	and	and	CCONJ
ftr-453	275	16	earnings	earning	NOUN
ftr-453	275	17	,	,	PUNCT
ftr-453	275	18	hence	hence	ADV
ftr-453	275	19	the	the	DET
ftr-453	275	20	term	term	NOUN
ftr-453	275	21	“	"	PUNCT
ftr-453	275	22	fast	fast	ADJ
ftr-453	275	23	-	-	PUNCT
ftr-453	275	24	pay	pay	NOUN
ftr-453	275	25	.	.	PUNCT
ftr-453	275	26	”	"	PUNCT
ftr-453	276	1	thereafter	thereafter	ADV
ftr-453	276	2	,	,	PUNCT
ftr-453	276	3	preferred	preferred	ADJ
ftr-453	276	4	dividends	dividend	NOUN
ftr-453	276	5	are	be	AUX
ftr-453	276	6	reduced	reduce	VERB
ftr-453	276	7	to	to	ADP
ftr-453	276	8	zero	zero	NUM
ftr-453	276	9	percent	percent	NOUN
ftr-453	276	10	and	and	CCONJ
ftr-453	276	11	the	the	DET
ftr-453	276	12	terms	term	NOUN
ftr-453	276	13	of	of	ADP
ftr-453	276	14	the	the	DET
ftr-453	276	15	original	original	ADJ
ftr-453	276	16	issue	issue	NOUN
ftr-453	276	17	allow	allow	VERB
ftr-453	276	18	for	for	ADP
ftr-453	276	19	redemption	redemption	NOUN
ftr-453	276	20	of	of	ADP
ftr-453	276	21	the	the	DET
ftr-453	276	22	preferred	preferred	ADJ
ftr-453	276	23	stock	stock	NOUN
ftr-453	276	24	at	at	ADP
ftr-453	276	25	its	its	PRON
ftr-453	276	26	then	then	ADV
ftr-453	276	27	low	low	ADJ
ftr-453	276	28	market	market	NOUN
ftr-453	276	29	value	value	NOUN
ftr-453	276	30	.	.	PUNCT
ftr-453	277	1	although	although	SCONJ
ftr-453	277	2	the	the	DET
ftr-453	277	3	exempt	exempt	ADJ
ftr-453	277	4	organization	organization	NOUN
ftr-453	277	5	’s	’s	PART
ftr-453	277	6	contribution	contribution	NOUN
ftr-453	277	7	seems	seem	VERB
ftr-453	277	8	more	more	ADJ
ftr-453	277	9	shelter	shelter	NOUN
ftr-453	277	10	which	which	PRON
ftr-453	277	11	does	do	AUX
ftr-453	277	12	not	not	PART
ftr-453	277	13	involve	involve	VERB
ftr-453	277	14	a	a	DET
ftr-453	277	15	clear	clear	ADJ
ftr-453	277	16	lack	lack	NOUN
ftr-453	277	17	of	of	ADP
ftr-453	277	18	profit	profit	NOUN
ftr-453	277	19	motive	motive	NOUN
ftr-453	277	20	.	.	PUNCT
ftr-453	278	1	22	22	NUM
ftr-453	278	2	.	.	PUNCT
ftr-453	279	1	hence	hence	ADV
ftr-453	279	2	,	,	PUNCT
ftr-453	279	3	professor	professor	NOUN
ftr-453	279	4	’s	’s	PART
ftr-453	279	5	johnson	johnson	PROPN
ftr-453	279	6	and	and	CCONJ
ftr-453	279	7	bankman	bankman	PROPN
ftr-453	279	8	’s	’s	PART
ftr-453	279	9	definitions	definition	NOUN
ftr-453	279	10	,	,	PUNCT
ftr-453	279	11	supra	supra	PROPN
ftr-453	279	12	note	note	PROPN
ftr-453	279	13	19	19	NUM
ftr-453	279	14	,	,	PUNCT
ftr-453	279	15	have	have	VERB
ftr-453	279	16	greater	great	ADJ
ftr-453	279	17	practical	practical	ADJ
ftr-453	279	18	utility	utility	NOUN
ftr-453	279	19	than	than	ADP
ftr-453	279	20	professor	professor	PROPN
ftr-453	279	21	rosenberg	rosenberg	PROPN
ftr-453	279	22	’s	’s	PART
ftr-453	279	23	theoretical	theoretical	ADJ
ftr-453	279	24	articulation	articulation	NOUN
ftr-453	279	25	.	.	PUNCT
ftr-453	280	1	23	23	NUM
ftr-453	280	2	.	.	PUNCT
ftr-453	280	3	regs	regs	PROPN
ftr-453	280	4	.	.	PUNCT
ftr-453	281	1	§	§	PROPN
ftr-453	281	2	1.6111	1.6111	NUM
ftr-453	281	3	-	-	SYM
ftr-453	281	4	2t(b)(1	2t(b)(1	NUM
ftr-453	281	5	)	)	PUNCT
ftr-453	281	6	.	.	PUNCT
ftr-453	282	1	24	24	NUM
ftr-453	282	2	.	.	PUNCT
ftr-453	283	1	the	the	DET
ftr-453	283	2	following	following	ADJ
ftr-453	283	3	example	example	NOUN
ftr-453	283	4	is	be	AUX
ftr-453	283	5	based	base	VERB
ftr-453	283	6	upon	upon	SCONJ
ftr-453	283	7	that	that	PRON
ftr-453	283	8	set	set	VERB
ftr-453	283	9	forth	forth	ADP
ftr-453	283	10	by	by	ADP
ftr-453	283	11	the	the	DET
ftr-453	283	12	treasury	treasury	PROPN
ftr-453	283	13	department	department	PROPN
ftr-453	283	14	.	.	PUNCT
ftr-453	284	1	see	see	VERB
ftr-453	284	2	the	the	DET
ftr-453	284	3	problem	problem	NOUN
ftr-453	284	4	of	of	ADP
ftr-453	284	5	corporate	corporate	ADJ
ftr-453	284	6	tax	tax	NOUN
ftr-453	284	7	shelters	shelter	NOUN
ftr-453	284	8	,	,	PUNCT
ftr-453	284	9	supra	supra	PROPN
ftr-453	284	10	note	note	NOUN
ftr-453	284	11	8	8	NUM
ftr-453	284	12	,	,	PUNCT
ftr-453	284	13	at	at	ADP
ftr-453	284	14	149	149	NUM
ftr-453	284	15	-	-	SYM
ftr-453	284	16	51	51	NUM
ftr-453	284	17	.	.	PUNCT
ftr-453	285	1	the	the	DET
ftr-453	285	2	“	"	PUNCT
ftr-453	285	3	step	step	NOUN
ftr-453	285	4	-	-	PUNCT
ftr-453	285	5	down	down	ADP
ftr-453	285	6	preferred	prefer	VERB
ftr-453	285	7	”	"	PUNCT
ftr-453	285	8	is	be	AUX
ftr-453	285	9	also	also	ADV
ftr-453	285	10	known	know	VERB
ftr-453	285	11	as	as	ADP
ftr-453	285	12	“	"	PUNCT
ftr-453	285	13	fast	fast	ADJ
ftr-453	285	14	-	-	PUNCT
ftr-453	285	15	pay	pay	NOUN
ftr-453	285	16	”	"	PUNCT
ftr-453	285	17	and	and	CCONJ
ftr-453	285	18	is	be	AUX
ftr-453	285	19	described	describe	VERB
ftr-453	285	20	in	in	ADP
ftr-453	285	21	bankman	bankman	NOUN
ftr-453	285	22	,	,	PUNCT
ftr-453	285	23	supra	supra	PROPN
ftr-453	285	24	note	note	PROPN
ftr-453	285	25	13	13	NUM
ftr-453	285	26	,	,	PUNCT
ftr-453	285	27	at	at	ADP
ftr-453	285	28	1779	1779	NUM
ftr-453	285	29	.	.	PUNCT
ftr-453	286	1	25	25	NUM
ftr-453	286	2	.	.	PUNCT
ftr-453	287	1	a	a	DET
ftr-453	287	2	reit	reit	NOUN
ftr-453	287	3	is	be	AUX
ftr-453	287	4	essentially	essentially	ADV
ftr-453	287	5	an	an	DET
ftr-453	287	6	investment	investment	NOUN
ftr-453	287	7	entity	entity	NOUN
ftr-453	287	8	formally	formally	ADV
ftr-453	287	9	taxed	tax	VERB
ftr-453	287	10	like	like	ADP
ftr-453	287	11	a	a	DET
ftr-453	287	12	c	c	NOUN
ftr-453	287	13	corporation	corporation	NOUN
ftr-453	287	14	,	,	PUNCT
ftr-453	287	15	but	but	CCONJ
ftr-453	287	16	in	in	ADP
ftr-453	287	17	computing	compute	VERB
ftr-453	287	18	its	its	PRON
ftr-453	287	19	taxable	taxable	ADJ
ftr-453	287	20	income	income	NOUN
ftr-453	287	21	the	the	DET
ftr-453	287	22	reit	reit	NOUN
ftr-453	287	23	may	may	AUX
ftr-453	287	24	deduct	deduct	VERB
ftr-453	287	25	amounts	amount	NOUN
ftr-453	287	26	paid	pay	VERB
ftr-453	287	27	as	as	ADP
ftr-453	287	28	dividends	dividend	NOUN
ftr-453	287	29	.	.	PUNCT
ftr-453	288	1	the	the	DET
ftr-453	288	2	general	general	ADJ
ftr-453	288	3	result	result	NOUN
ftr-453	288	4	is	be	AUX
ftr-453	288	5	that	that	SCONJ
ftr-453	288	6	the	the	DET
ftr-453	288	7	reit	reit	PROPN
ftr-453	288	8	avoids	avoid	VERB
ftr-453	288	9	the	the	DET
ftr-453	288	10	corporate	corporate	ADJ
ftr-453	288	11	level	level	NOUN
ftr-453	288	12	tax	tax	NOUN
ftr-453	288	13	.	.	PUNCT
ftr-453	289	1	irc	irc	PROPN
ftr-453	289	2	§	§	PROPN
ftr-453	289	3	§	§	PROPN
ftr-453	289	4	856	856	NUM
ftr-453	289	5	-	-	SYM
ftr-453	289	6	59	59	NUM
ftr-453	289	7	.	.	PUNCT
ftr-453	290	1	for	for	ADP
ftr-453	290	2	readers	reader	NOUN
ftr-453	290	3	who	who	PRON
ftr-453	290	4	want	want	VERB
ftr-453	290	5	to	to	PART
ftr-453	290	6	know	know	VERB
ftr-453	290	7	more	more	ADJ
ftr-453	290	8	about	about	ADP
ftr-453	290	9	the	the	DET
ftr-453	290	10	complicated	complicated	ADJ
ftr-453	290	11	provisions	provision	NOUN
ftr-453	290	12	pertaining	pertain	VERB
ftr-453	290	13	to	to	ADP
ftr-453	290	14	reit	reit	PROPN
ftr-453	290	15	’s	’s	ADV
ftr-453	290	16	,	,	PUNCT
ftr-453	290	17	see	see	VERB
ftr-453	290	18	peter	peter	PROPN
ftr-453	290	19	m.	m.	PROPN
ftr-453	290	20	fass	fass	PROPN
ftr-453	290	21	,	,	PUNCT
ftr-453	290	22	et	et	PROPN
ftr-453	290	23	al	al	PROPN
ftr-453	290	24	.	.	PROPN
ftr-453	290	25	,	,	PUNCT
ftr-453	290	26	tax	tax	NOUN
ftr-453	290	27	aspects	aspect	NOUN
ftr-453	290	28	of	of	ADP
ftr-453	290	29	real	real	ADJ
ftr-453	290	30	estate	estate	NOUN
ftr-453	290	31	investments	investment	NOUN
ftr-453	290	32	§	§	PROPN
ftr-453	290	33	3.04	3.04	NUM
ftr-453	290	34	(	(	PUNCT
ftr-453	290	35	1997	1997	NUM
ftr-453	290	36	)	)	PUNCT
ftr-453	290	37	.	.	PUNCT
ftr-453	291	1	26	26	NUM
ftr-453	291	2	.	.	PUNCT
ftr-453	292	1	the	the	DET
ftr-453	292	2	exempt	exempt	ADJ
ftr-453	292	3	investor	investor	NOUN
ftr-453	292	4	is	be	AUX
ftr-453	292	5	most	most	ADV
ftr-453	292	6	likely	likely	ADJ
ftr-453	292	7	to	to	PART
ftr-453	292	8	be	be	AUX
ftr-453	292	9	a	a	DET
ftr-453	292	10	pension	pension	NOUN
ftr-453	292	11	or	or	CCONJ
ftr-453	292	12	profit	profit	NOUN
ftr-453	292	13	sharing	sharing	NOUN
ftr-453	292	14	plan	plan	NOUN
ftr-453	292	15	,	,	PUNCT
ftr-453	292	16	rather	rather	ADV
ftr-453	292	17	than	than	ADP
ftr-453	292	18	a	a	DET
ftr-453	292	19	charity	charity	NOUN
ftr-453	292	20	,	,	PUNCT
ftr-453	292	21	although	although	SCONJ
ftr-453	292	22	large	large	ADJ
ftr-453	292	23	educational	educational	ADJ
ftr-453	292	24	institutions	institution	NOUN
ftr-453	292	25	exempt	exempt	ADJ
ftr-453	292	26	from	from	ADP
ftr-453	292	27	tax	tax	NOUN
ftr-453	292	28	under	under	ADP
ftr-453	292	29	irc	irc	PROPN
ftr-453	292	30	§	§	PROPN
ftr-453	292	31	501(c)(3	501(c)(3	NOUN
ftr-453	292	32	)	)	PUNCT
ftr-453	292	33	often	often	ADV
ftr-453	292	34	hold	hold	VERB
ftr-453	292	35	stock	stock	NOUN
ftr-453	292	36	in	in	ADP
ftr-453	292	37	reits	reit	NOUN
ftr-453	292	38	.	.	PUNCT
ftr-453	293	1	the	the	DET
ftr-453	293	2	transaction	transaction	NOUN
ftr-453	293	3	would	would	AUX
ftr-453	293	4	not	not	PART
ftr-453	293	5	differ	differ	VERB
ftr-453	293	6	,	,	PUNCT
ftr-453	293	7	though	though	ADV
ftr-453	293	8	,	,	PUNCT
ftr-453	293	9	whether	whether	SCONJ
ftr-453	293	10	the	the	DET
ftr-453	293	11	exempt	exempt	ADJ
ftr-453	293	12	investor	investor	NOUN
ftr-453	293	13	were	be	AUX
ftr-453	293	14	a	a	DET
ftr-453	293	15	charity	charity	NOUN
ftr-453	293	16	or	or	CCONJ
ftr-453	293	17	a	a	DET
ftr-453	293	18	pension	pension	NOUN
ftr-453	293	19	or	or	CCONJ
ftr-453	293	20	profit	profit	NOUN
ftr-453	293	21	sharing	sharing	NOUN
ftr-453	293	22	plan	plan	NOUN
ftr-453	293	23	.	.	PUNCT
ftr-453	294	1	27	27	NUM
ftr-453	294	2	.	.	PUNCT
ftr-453	295	1	charities	charity	NOUN
ftr-453	295	2	act	act	VERB
ftr-453	295	3	as	as	ADP
ftr-453	295	4	“	"	PUNCT
ftr-453	295	5	accommodation	accommodation	NOUN
ftr-453	295	6	parties	party	NOUN
ftr-453	295	7	who	who	PRON
ftr-453	295	8	are	be	AUX
ftr-453	295	9	paid	pay	VERB
ftr-453	295	10	a	a	DET
ftr-453	295	11	fee	fee	NOUN
ftr-453	295	12	or	or	CCONJ
ftr-453	295	13	an	an	DET
ftr-453	295	14	above	above	ADJ
ftr-453	295	15	-	-	PUNCT
ftr-453	295	16	market	market	NOUN
ftr-453	295	17	return	return	NOUN
ftr-453	295	18	on	on	ADP
ftr-453	295	19	investment	investment	NOUN
ftr-453	295	20	for	for	ADP
ftr-453	295	21	the	the	DET
ftr-453	295	22	service	service	NOUN
ftr-453	295	23	of	of	ADP
ftr-453	295	24	absorbing	absorb	VERB
ftr-453	295	25	taxable	taxable	ADJ
ftr-453	295	26	income	income	NOUN
ftr-453	295	27	or	or	CCONJ
ftr-453	295	28	otherwise	otherwise	ADV
ftr-453	295	29	‘	'	PUNCT
ftr-453	295	30	leasing	leasing	NOUN
ftr-453	295	31	’	'	PUNCT
ftr-453	295	32	their	their	PRON
ftr-453	295	33	taxadvantaged	taxadvantage	VERB
ftr-453	295	34	status	status	NOUN
ftr-453	295	35	.	.	PUNCT
ftr-453	295	36	”	"	PUNCT
ftr-453	296	1	the	the	DET
ftr-453	296	2	problem	problem	NOUN
ftr-453	296	3	of	of	ADP
ftr-453	296	4	corporate	corporate	ADJ
ftr-453	296	5	tax	tax	NOUN
ftr-453	296	6	shelters	shelter	NOUN
ftr-453	296	7	,	,	PUNCT
ftr-453	296	8	supra	supra	PROPN
ftr-453	296	9	note	note	NOUN
ftr-453	296	10	8	8	NUM
ftr-453	296	11	,	,	PUNCT
ftr-453	296	12	at	at	ADP
ftr-453	296	13	17	17	NUM
ftr-453	296	14	.	.	PUNCT
ftr-453	296	15	2001	2001	NUM
ftr-453	296	16	]	]	PUNCT
ftr-453	296	17	when	when	SCONJ
ftr-453	296	18	charity	charity	NOUN
ftr-453	296	19	aids	aids	PROPN
ftr-453	296	20	tax	tax	NOUN
ftr-453	296	21	shelters	shelter	NOUN
ftr-453	296	22	779	779	NUM
ftr-453	296	23	like	like	ADP
ftr-453	296	24	a	a	DET
ftr-453	296	25	self	self	NOUN
ftr-453	296	26	-	-	PUNCT
ftr-453	296	27	amortizing	amortize	VERB
ftr-453	296	28	loan	loan	NOUN
ftr-453	296	29	(	(	PUNCT
ftr-453	296	30	i.e.	i.e.	X
ftr-453	296	31	,	,	PUNCT
ftr-453	296	32	debt	debt	NOUN
ftr-453	296	33	,	,	PUNCT
ftr-453	296	34	)	)	PUNCT
ftr-453	296	35	and	and	CCONJ
ftr-453	296	36	the	the	DET
ftr-453	296	37	“	"	PUNCT
ftr-453	296	38	dividend	dividend	NOUN
ftr-453	296	39	”	"	PUNCT
ftr-453	296	40	payments	payment	NOUN
ftr-453	296	41	more	more	ADJ
ftr-453	296	42	like28	like28	VERB
ftr-453	296	43	payments	payment	NOUN
ftr-453	296	44	against	against	ADP
ftr-453	296	45	principle	principle	NOUN
ftr-453	296	46	and	and	CCONJ
ftr-453	296	47	interest	interest	NOUN
ftr-453	296	48	,	,	PUNCT
ftr-453	296	49	the	the	DET
ftr-453	296	50	exempt	exempt	ADJ
ftr-453	296	51	organization	organization	NOUN
ftr-453	296	52	is	be	AUX
ftr-453	296	53	indifferent	indifferent	ADJ
ftr-453	296	54	to	to	ADP
ftr-453	296	55	the	the	DET
ftr-453	296	56	classification	classification	NOUN
ftr-453	296	57	of	of	ADP
ftr-453	296	58	the	the	DET
ftr-453	296	59	payments	payment	NOUN
ftr-453	296	60	as	as	ADP
ftr-453	296	61	“	"	PUNCT
ftr-453	296	62	dividends	dividend	NOUN
ftr-453	296	63	”	"	PUNCT
ftr-453	296	64	because	because	SCONJ
ftr-453	296	65	it	it	PRON
ftr-453	296	66	pays	pay	VERB
ftr-453	296	67	no	no	DET
ftr-453	296	68	tax	tax	NOUN
ftr-453	296	69	in	in	ADP
ftr-453	296	70	any	any	DET
ftr-453	296	71	event	event	NOUN
ftr-453	296	72	.	.	PUNCT
ftr-453	297	1	the	the	DET
ftr-453	297	2	taxable	taxable	ADJ
ftr-453	297	3	corporation	corporation	NOUN
ftr-453	297	4	,	,	PUNCT
ftr-453	297	5	on	on	ADP
ftr-453	297	6	the	the	DET
ftr-453	297	7	other	other	ADJ
ftr-453	297	8	hand	hand	NOUN
ftr-453	297	9	,	,	PUNCT
ftr-453	297	10	prefers	prefer	VERB
ftr-453	297	11	the	the	DET
ftr-453	297	12	dividend	dividend	NOUN
ftr-453	297	13	classification	classification	NOUN
ftr-453	297	14	because	because	SCONJ
ftr-453	297	15	the	the	DET
ftr-453	297	16	reit	reit	NOUN
ftr-453	297	17	receives	receive	VERB
ftr-453	297	18	a	a	DET
ftr-453	297	19	dividend	dividend	NOUN
ftr-453	297	20	paid	pay	VERB
ftr-453	297	21	deduction	deduction	NOUN
ftr-453	297	22	and	and	CCONJ
ftr-453	297	23	thus29	thus29	ADJ
ftr-453	297	24	eliminates	eliminate	VERB
ftr-453	297	25	income	income	NOUN
ftr-453	297	26	otherwise	otherwise	ADV
ftr-453	297	27	taxable	taxable	ADJ
ftr-453	297	28	at	at	ADP
ftr-453	297	29	normal	normal	ADJ
ftr-453	297	30	corporate	corporate	ADJ
ftr-453	297	31	rates	rate	NOUN
ftr-453	297	32	.	.	PUNCT
ftr-453	298	1	the	the	DET
ftr-453	298	2	foregone30	foregone30	NOUN
ftr-453	298	3	corporate	corporate	ADJ
ftr-453	298	4	tax	tax	NOUN
ftr-453	298	5	would	would	AUX
ftr-453	298	6	have	have	AUX
ftr-453	298	7	reduced	reduce	VERB
ftr-453	298	8	the	the	DET
ftr-453	298	9	amount	amount	NOUN
ftr-453	298	10	later	later	ADV
ftr-453	298	11	distributed	distribute	VERB
ftr-453	298	12	to	to	ADP
ftr-453	298	13	the	the	DET
ftr-453	298	14	common	common	ADJ
ftr-453	298	15	shareholder	shareholder	NOUN
ftr-453	298	16	.	.	PUNCT
ftr-453	299	1	in	in	ADP
ftr-453	299	2	the	the	DET
ftr-453	299	3	meantime	meantime	NOUN
ftr-453	299	4	,	,	PUNCT
ftr-453	299	5	the	the	DET
ftr-453	299	6	value	value	NOUN
ftr-453	299	7	of	of	ADP
ftr-453	299	8	the	the	DET
ftr-453	299	9	corporation	corporation	NOUN
ftr-453	299	10	’s	’s	PART
ftr-453	299	11	common	common	ADJ
ftr-453	299	12	stock	stock	NOUN
ftr-453	299	13	appreciates	appreciate	VERB
ftr-453	299	14	(	(	PUNCT
ftr-453	299	15	because	because	SCONJ
ftr-453	299	16	the	the	DET
ftr-453	299	17	preferred	preferred	ADJ
ftr-453	299	18	stockholder	stockholder	NOUN
ftr-453	299	19	’s	’s	PART
ftr-453	299	20	relative	relative	ADJ
ftr-453	299	21	ownership	ownership	NOUN
ftr-453	299	22	in	in	ADP
ftr-453	299	23	the	the	DET
ftr-453	299	24	reit	reit	NOUN
ftr-453	299	25	’s	’s	PART
ftr-453	299	26	$	$	SYM
ftr-453	299	27	2000	2000	NUM
ftr-453	299	28	investment	investment	NOUN
ftr-453	299	29	decreases	decrease	NOUN
ftr-453	299	30	as	as	SCONJ
ftr-453	299	31	dividends	dividend	NOUN
ftr-453	299	32	are	be	AUX
ftr-453	299	33	paid	pay	VERB
ftr-453	299	34	)	)	PUNCT
ftr-453	299	35	and	and	CCONJ
ftr-453	299	36	,	,	PUNCT
ftr-453	299	37	by	by	ADP
ftr-453	299	38	liquidating	liquidate	VERB
ftr-453	299	39	the	the	DET
ftr-453	299	40	reit	reit	NOUN
ftr-453	299	41	after	after	ADP
ftr-453	299	42	causing	cause	VERB
ftr-453	299	43	the	the	DET
ftr-453	299	44	redemption	redemption	NOUN
ftr-453	299	45	of	of	ADP
ftr-453	299	46	the	the	DET
ftr-453	299	47	preferred	preferred	ADJ
ftr-453	299	48	stock	stock	NOUN
ftr-453	299	49	,	,	PUNCT
ftr-453	299	50	the	the	DET
ftr-453	299	51	corporation31	corporation31	NOUN
ftr-453	299	52	realizes	realize	VERB
ftr-453	299	53	that	that	DET
ftr-453	299	54	appreciation	appreciation	NOUN
ftr-453	299	55	without	without	ADP
ftr-453	299	56	any	any	DET
ftr-453	299	57	tax	tax	NOUN
ftr-453	299	58	liability	liability	NOUN
ftr-453	299	59	.	.	PUNCT
ftr-453	300	1	the	the	DET
ftr-453	300	2	step	step	VERB
ftr-453	300	3	-	-	PUNCT
ftr-453	300	4	down	down	ADP
ftr-453	300	5	preferred32	preferred32	NOUN
ftr-453	300	6	constitutes	constitute	VERB
ftr-453	300	7	an	an	DET
ftr-453	300	8	easily	easily	ADV
ftr-453	300	9	recognizable	recognizable	ADJ
ftr-453	300	10	tax	tax	NOUN
ftr-453	300	11	shelter	shelter	NOUN
ftr-453	300	12	under	under	ADP
ftr-453	300	13	our	our	PRON
ftr-453	300	14	theoretical	theoretical	ADJ
ftr-453	300	15	definition	definition	NOUN
ftr-453	300	16	because	because	SCONJ
ftr-453	300	17	the	the	DET
ftr-453	300	18	taxable	taxable	ADJ
ftr-453	300	19	corporation	corporation	NOUN
ftr-453	300	20	successfully	successfully	ADV
ftr-453	300	21	disguised	disguise	VERB
ftr-453	300	22	its	its	PRON
ftr-453	300	23	true	true	ADJ
ftr-453	300	24	status	status	NOUN
ftr-453	300	25	of	of	ADP
ftr-453	300	26	debtor	debtor	NOUN
ftr-453	300	27	and	and	CCONJ
ftr-453	300	28	was	be	AUX
ftr-453	300	29	thereby	thereby	ADV
ftr-453	300	30	able	able	ADJ
ftr-453	300	31	to	to	PART
ftr-453	300	32	deduct	deduct	VERB
ftr-453	300	33	what	what	PRON
ftr-453	300	34	was	be	AUX
ftr-453	300	35	essentially	essentially	ADV
ftr-453	300	36	both	both	CCONJ
ftr-453	300	37	principal	principal	ADJ
ftr-453	300	38	and	and	CCONJ
ftr-453	300	39	interest	interest	NOUN
ftr-453	300	40	payments	payment	NOUN
ftr-453	300	41	on	on	ADP
ftr-453	300	42	a	a	DET
ftr-453	300	43	loan	loan	NOUN
ftr-453	300	44	from	from	ADP
ftr-453	300	45	the	the	DET
ftr-453	300	46	exempt	exempt	ADJ
ftr-453	300	47	organization.33	organization.33	NOUN
ftr-453	300	48	the	the	DET
ftr-453	300	49	second	second	ADJ
ftr-453	300	50	normative	normative	ADJ
ftr-453	300	51	assumption	assumption	NOUN
ftr-453	300	52	is	be	AUX
ftr-453	300	53	that	that	SCONJ
ftr-453	300	54	tax	tax	NOUN
ftr-453	300	55	shelters	shelter	NOUN
ftr-453	300	56	cause	cause	VERB
ftr-453	300	57	harm	harm	NOUN
ftr-453	300	58	to	to	ADP
ftr-453	300	59	a	a	DET
ftr-453	300	60	tax	tax	NOUN
ftr-453	300	61	system	system	NOUN
ftr-453	300	62	characterized	characterize	VERB
ftr-453	300	63	by	by	ADP
ftr-453	300	64	self	self	NOUN
ftr-453	300	65	-	-	PUNCT
ftr-453	300	66	assessment	assessment	NOUN
ftr-453	300	67	and	and	CCONJ
ftr-453	300	68	dependent	dependent	ADJ
ftr-453	300	69	upon	upon	SCONJ
ftr-453	300	70	a	a	DET
ftr-453	300	71	shared	share	VERB
ftr-453	300	72	sense	sense	NOUN
ftr-453	300	73	of	of	ADP
ftr-453	300	74	fairness	fairness	NOUN
ftr-453	300	75	.	.	PUNCT
ftr-453	301	1	to	to	ADP
ftr-453	301	2	the	the	DET
ftr-453	301	3	extent	extent	NOUN
ftr-453	301	4	the	the	DET
ftr-453	301	5	grant	grant	NOUN
ftr-453	301	6	of	of	ADP
ftr-453	301	7	a	a	DET
ftr-453	301	8	tax	tax	NOUN
ftr-453	301	9	benefit	benefit	NOUN
ftr-453	301	10	is	be	AUX
ftr-453	301	11	intended	intend	VERB
ftr-453	301	12	to	to	ADP
ftr-453	301	13	accurately34	accurately34	NOUN
ftr-453	301	14	28	28	NUM
ftr-453	301	15	.	.	PUNCT
ftr-453	302	1	“	"	PUNCT
ftr-453	302	2	the	the	DET
ftr-453	302	3	fast	fast	ADJ
ftr-453	302	4	-	-	PUNCT
ftr-453	302	5	pay	pay	NOUN
ftr-453	302	6	preferred	prefer	VERB
ftr-453	302	7	stock	stock	NOUN
ftr-453	302	8	performs	perform	VERB
ftr-453	302	9	economically	economically	ADV
ftr-453	302	10	much	much	ADV
ftr-453	302	11	like	like	ADP
ftr-453	302	12	10	10	NUM
ftr-453	302	13	-	-	PUNCT
ftr-453	302	14	year	year	NOUN
ftr-453	302	15	,	,	PUNCT
ftr-453	302	16	selfamortizing	selfamortize	VERB
ftr-453	302	17	debt	debt	NOUN
ftr-453	302	18	instrument	instrument	NOUN
ftr-453	302	19	.	.	PUNCT
ftr-453	303	1	that	that	PRON
ftr-453	303	2	is	be	AUX
ftr-453	303	3	,	,	PUNCT
ftr-453	303	4	payments	payment	NOUN
ftr-453	303	5	on	on	ADP
ftr-453	303	6	the	the	DET
ftr-453	303	7	fast	fast	ADJ
ftr-453	303	8	-	-	PUNCT
ftr-453	303	9	pay	pay	NOUN
ftr-453	303	10	preferred	prefer	VERB
ftr-453	303	11	stock	stock	NOUN
ftr-453	303	12	reflect	reflect	NOUN
ftr-453	303	13	in	in	ADP
ftr-453	303	14	part	part	NOUN
ftr-453	303	15	recoveries	recovery	NOUN
ftr-453	303	16	of	of	ADP
ftr-453	303	17	the	the	DET
ftr-453	303	18	amount	amount	NOUN
ftr-453	303	19	originally	originally	ADV
ftr-453	303	20	invested	invest	VERB
ftr-453	303	21	by	by	ADP
ftr-453	303	22	the	the	DET
ftr-453	303	23	exempt	exempt	ADJ
ftr-453	303	24	participants	participant	NOUN
ftr-453	303	25	and	and	CCONJ
ftr-453	303	26	in	in	ADP
ftr-453	303	27	part	part	NOUN
ftr-453	303	28	a	a	DET
ftr-453	303	29	market	market	NOUN
ftr-453	303	30	yield	yield	NOUN
ftr-453	303	31	on	on	ADP
ftr-453	303	32	the	the	DET
ftr-453	303	33	unamortized	unamortized	ADJ
ftr-453	303	34	portion	portion	NOUN
ftr-453	303	35	of	of	ADP
ftr-453	303	36	the	the	DET
ftr-453	303	37	original	original	ADJ
ftr-453	303	38	investment	investment	NOUN
ftr-453	303	39	.	.	PUNCT
ftr-453	304	1	the	the	DET
ftr-453	304	2	economic	economic	ADJ
ftr-453	304	3	self	self	NOUN
ftr-453	304	4	-	-	PUNCT
ftr-453	304	5	amortization	amortization	NOUN
ftr-453	304	6	of	of	ADP
ftr-453	304	7	the	the	DET
ftr-453	304	8	fast	fast	ADJ
ftr-453	304	9	-	-	PUNCT
ftr-453	304	10	pay	pay	NOUN
ftr-453	304	11	preferred	prefer	VERB
ftr-453	304	12	is	be	AUX
ftr-453	304	13	conceptually	conceptually	ADV
ftr-453	304	14	inconsistent	inconsistent	ADJ
ftr-453	304	15	with	with	ADP
ftr-453	304	16	characterizing	characterize	VERB
ftr-453	304	17	the	the	DET
ftr-453	304	18	full	full	ADJ
ftr-453	304	19	amount	amount	NOUN
ftr-453	304	20	of	of	ADP
ftr-453	304	21	each	each	DET
ftr-453	304	22	payment	payment	NOUN
ftr-453	304	23	as	as	ADP
ftr-453	304	24	a	a	DET
ftr-453	304	25	‘	'	PUNCT
ftr-453	304	26	dividend	dividend	NOUN
ftr-453	304	27	’	'	PUNCT
ftr-453	304	28	(	(	PUNCT
ftr-453	304	29	and	and	CCONJ
ftr-453	304	30	thus	thus	ADV
ftr-453	304	31	income	income	NOUN
ftr-453	304	32	on	on	ADP
ftr-453	304	33	an	an	DET
ftr-453	304	34	investment	investment	NOUN
ftr-453	304	35	)	)	PUNCT
ftr-453	304	36	.	.	PUNCT
ftr-453	304	37	”	"	PUNCT
ftr-453	304	38	notice	notice	VERB
ftr-453	304	39	97	97	NUM
ftr-453	304	40	-	-	SYM
ftr-453	304	41	21	21	NUM
ftr-453	304	42	,	,	PUNCT
ftr-453	304	43	1997	1997	NUM
ftr-453	304	44	-	-	SYM
ftr-453	304	45	1	1	NUM
ftr-453	304	46	c.b	c.b	PROPN
ftr-453	304	47	.	.	PROPN
ftr-453	304	48	407	407	NUM
ftr-453	304	49	.	.	PUNCT
ftr-453	305	1	“	"	PUNCT
ftr-453	305	2	the	the	DET
ftr-453	305	3	net	net	ADJ
ftr-453	305	4	effect	effect	NOUN
ftr-453	305	5	of	of	ADP
ftr-453	305	6	the	the	DET
ftr-453	305	7	transaction	transaction	NOUN
ftr-453	305	8	was	be	AUX
ftr-453	305	9	to	to	PART
ftr-453	305	10	borrow	borrow	VERB
ftr-453	305	11	[	[	NOUN
ftr-453	305	12	cash	cash	NOUN
ftr-453	305	13	]	]	PUNCT
ftr-453	305	14	from	from	ADP
ftr-453	305	15	the	the	DET
ftr-453	305	16	zero	zero	NUM
ftr-453	305	17	-	-	PUNCT
ftr-453	305	18	braket	braket	NOUN
ftr-453	305	19	taxpayer	taxpayer	NOUN
ftr-453	305	20	and	and	CCONJ
ftr-453	305	21	to	to	PART
ftr-453	305	22	pay	pay	VERB
ftr-453	305	23	off	off	ADP
ftr-453	305	24	that	that	DET
ftr-453	305	25	taxpayer	taxpayer	NOUN
ftr-453	305	26	over	over	ADP
ftr-453	305	27	ten	ten	NUM
ftr-453	305	28	years	year	NOUN
ftr-453	305	29	,	,	PUNCT
ftr-453	305	30	a	a	DET
ftr-453	305	31	transaction	transaction	NOUN
ftr-453	305	32	economically	economically	ADV
ftr-453	305	33	equivalent	equivalent	ADJ
ftr-453	305	34	to	to	ADP
ftr-453	305	35	a	a	DET
ftr-453	305	36	10	10	NUM
ftr-453	305	37	-	-	PUNCT
ftr-453	305	38	year	year	NOUN
ftr-453	305	39	selfamortizing	selfamortizing	NOUN
ftr-453	305	40	loan	loan	NOUN
ftr-453	305	41	.	.	PUNCT
ftr-453	305	42	”	"	PUNCT
ftr-453	306	1	bankman	bankman	PROPN
ftr-453	306	2	,	,	PUNCT
ftr-453	306	3	supra	supra	PROPN
ftr-453	306	4	note	note	PROPN
ftr-453	306	5	13	13	NUM
ftr-453	306	6	,	,	PUNCT
ftr-453	306	7	at	at	ADP
ftr-453	306	8	1779	1779	NUM
ftr-453	306	9	.	.	PUNCT
ftr-453	307	1	29	29	NUM
ftr-453	307	2	.	.	PUNCT
ftr-453	308	1	see	see	VERB
ftr-453	308	2	irc	irc	PROPN
ftr-453	308	3	§	§	PROPN
ftr-453	308	4	857(b)(2)(b	857(b)(2)(b	PROPN
ftr-453	308	5	)	)	PUNCT
ftr-453	308	6	.	.	PUNCT
ftr-453	309	1	30	30	NUM
ftr-453	309	2	.	.	PUNCT
ftr-453	310	1	see	see	VERB
ftr-453	310	2	irc	irc	PROPN
ftr-453	310	3	§	§	PROPN
ftr-453	310	4	857(a)(1	857(a)(1	NUM
ftr-453	310	5	)	)	PUNCT
ftr-453	310	6	.	.	PUNCT
ftr-453	311	1	31	31	NUM
ftr-453	311	2	.	.	PUNCT
ftr-453	312	1	the	the	DET
ftr-453	312	2	redemption	redemption	NOUN
ftr-453	312	3	essentially	essentially	ADV
ftr-453	312	4	takes	take	VERB
ftr-453	312	5	the	the	DET
ftr-453	312	6	form	form	NOUN
ftr-453	312	7	of	of	ADP
ftr-453	312	8	the	the	DET
ftr-453	312	9	exempt	exempt	ADJ
ftr-453	312	10	holder	holder	NOUN
ftr-453	312	11	selling	sell	VERB
ftr-453	312	12	all	all	PRON
ftr-453	312	13	of	of	ADP
ftr-453	312	14	its	its	PRON
ftr-453	312	15	stock	stock	NOUN
ftr-453	312	16	back	back	ADV
ftr-453	312	17	to	to	ADP
ftr-453	312	18	the	the	DET
ftr-453	312	19	reit	reit	NOUN
ftr-453	312	20	.	.	PUNCT
ftr-453	313	1	see	see	VERB
ftr-453	313	2	irc	irc	PROPN
ftr-453	313	3	§	§	PROPN
ftr-453	313	4	302(b)(3	302(b)(3	NUM
ftr-453	313	5	)	)	PUNCT
ftr-453	313	6	.	.	PUNCT
ftr-453	314	1	32	32	NUM
ftr-453	314	2	.	.	PUNCT
ftr-453	315	1	see	see	VERB
ftr-453	315	2	irc	irc	PROPN
ftr-453	315	3	§	§	PROPN
ftr-453	315	4	337(a	337(a	PROPN
ftr-453	315	5	)	)	PUNCT
ftr-453	315	6	(	(	PUNCT
ftr-453	315	7	providing	provide	VERB
ftr-453	315	8	that	that	SCONJ
ftr-453	315	9	no	no	DET
ftr-453	315	10	gain	gain	NOUN
ftr-453	315	11	or	or	CCONJ
ftr-453	315	12	loss	loss	NOUN
ftr-453	315	13	is	be	AUX
ftr-453	315	14	recognized	recognize	VERB
ftr-453	315	15	to	to	ADP
ftr-453	315	16	the	the	DET
ftr-453	315	17	sole	sole	ADJ
ftr-453	315	18	corporate	corporate	ADJ
ftr-453	315	19	parent	parent	NOUN
ftr-453	315	20	upon	upon	SCONJ
ftr-453	315	21	distributions	distribution	NOUN
ftr-453	315	22	made	make	VERB
ftr-453	315	23	in	in	ADP
ftr-453	315	24	complete	complete	ADJ
ftr-453	315	25	liquidation	liquidation	NOUN
ftr-453	315	26	)	)	PUNCT
ftr-453	315	27	.	.	PUNCT
ftr-453	316	1	33	33	NUM
ftr-453	316	2	.	.	PUNCT
ftr-453	317	1	upon	upon	SCONJ
ftr-453	317	2	learning	learning	NOUN
ftr-453	317	3	of	of	ADP
ftr-453	317	4	the	the	DET
ftr-453	317	5	transaction	transaction	NOUN
ftr-453	317	6	,	,	PUNCT
ftr-453	317	7	the	the	DET
ftr-453	317	8	service	service	NOUN
ftr-453	317	9	took	take	VERB
ftr-453	317	10	steps	step	NOUN
ftr-453	317	11	to	to	PART
ftr-453	317	12	prevent	prevent	VERB
ftr-453	317	13	such	such	ADJ
ftr-453	317	14	results	result	NOUN
ftr-453	317	15	in	in	ADP
ftr-453	317	16	the	the	DET
ftr-453	317	17	future	future	NOUN
ftr-453	317	18	.	.	PUNCT
ftr-453	318	1	it	it	PRON
ftr-453	318	2	first	first	ADV
ftr-453	318	3	issued	issue	VERB
ftr-453	318	4	notice	notice	NOUN
ftr-453	318	5	97	97	NUM
ftr-453	318	6	-	-	SYM
ftr-453	318	7	21	21	NUM
ftr-453	318	8	,	,	PUNCT
ftr-453	318	9	in	in	ADP
ftr-453	318	10	which	which	PRON
ftr-453	318	11	it	it	PRON
ftr-453	318	12	stated	state	VERB
ftr-453	318	13	its	its	PRON
ftr-453	318	14	intention	intention	NOUN
ftr-453	318	15	to	to	PART
ftr-453	318	16	treat	treat	VERB
ftr-453	318	17	the	the	DET
ftr-453	318	18	transaction	transaction	NOUN
ftr-453	318	19	essentially	essentially	ADV
ftr-453	318	20	as	as	ADP
ftr-453	318	21	a	a	DET
ftr-453	318	22	debtor	debtor	NOUN
ftr-453	318	23	-	-	PUNCT
ftr-453	318	24	creditor	creditor	NOUN
ftr-453	318	25	relationship	relationship	NOUN
ftr-453	318	26	between	between	ADP
ftr-453	318	27	the	the	DET
ftr-453	318	28	two	two	NUM
ftr-453	318	29	shareholders	shareholder	NOUN
ftr-453	318	30	.	.	PUNCT
ftr-453	319	1	see	see	VERB
ftr-453	319	2	notice	notice	NOUN
ftr-453	319	3	97	97	NUM
ftr-453	319	4	-	-	SYM
ftr-453	319	5	21	21	NUM
ftr-453	319	6	1997	1997	NUM
ftr-453	319	7	-	-	SYM
ftr-453	319	8	1	1	NUM
ftr-453	319	9	c.b	c.b	PROPN
ftr-453	319	10	.	.	PROPN
ftr-453	319	11	407	407	NUM
ftr-453	319	12	.	.	PUNCT
ftr-453	320	1	the	the	DET
ftr-453	320	2	service	service	NOUN
ftr-453	320	3	later	later	ADV
ftr-453	320	4	issued	issue	VERB
ftr-453	320	5	comprehensive	comprehensive	ADJ
ftr-453	320	6	regulations	regulation	NOUN
ftr-453	320	7	discussing	discuss	VERB
ftr-453	320	8	the	the	DET
ftr-453	320	9	manner	manner	NOUN
ftr-453	320	10	in	in	ADP
ftr-453	320	11	which	which	PRON
ftr-453	320	12	the	the	DET
ftr-453	320	13	transaction	transaction	NOUN
ftr-453	320	14	would	would	AUX
ftr-453	320	15	be	be	AUX
ftr-453	320	16	recharacterized	recharacterize	VERB
ftr-453	320	17	to	to	PART
ftr-453	320	18	deny	deny	VERB
ftr-453	320	19	the	the	DET
ftr-453	320	20	sought	sought	NOUN
ftr-453	320	21	after	after	ADP
ftr-453	320	22	status	status	NOUN
ftr-453	320	23	and	and	CCONJ
ftr-453	320	24	accompanying	accompany	VERB
ftr-453	320	25	tax	tax	NOUN
ftr-453	320	26	benefits	benefit	NOUN
ftr-453	320	27	.	.	PUNCT
ftr-453	321	1	regs	reg	NOUN
ftr-453	321	2	.	.	PUNCT
ftr-453	322	1	§	§	PROPN
ftr-453	322	2	1.7701(l)-3	1.7701(l)-3	PROPN
ftr-453	322	3	.	.	PUNCT
ftr-453	323	1	34	34	NUM
ftr-453	323	2	.	.	PUNCT
ftr-453	324	1	it	it	PRON
ftr-453	324	2	is	be	AUX
ftr-453	324	3	almost	almost	ADV
ftr-453	324	4	universally	universally	ADV
ftr-453	324	5	agreed	agree	VERB
ftr-453	324	6	that	that	SCONJ
ftr-453	324	7	perception	perception	NOUN
ftr-453	324	8	,	,	PUNCT
ftr-453	324	9	per	per	X
ftr-453	324	10	se	se	X
ftr-453	324	11	,	,	PUNCT
ftr-453	324	12	(	(	PUNCT
ftr-453	324	13	quite	quite	ADV
ftr-453	324	14	independent	independent	ADJ
ftr-453	324	15	of	of	ADP
ftr-453	324	16	reality	reality	NOUN
ftr-453	324	17	)	)	PUNCT
ftr-453	324	18	of	of	ADP
ftr-453	324	19	inequity	inequity	NOUN
ftr-453	324	20	in	in	ADP
ftr-453	324	21	the	the	DET
ftr-453	324	22	tax	tax	NOUN
ftr-453	324	23	code	code	NOUN
ftr-453	324	24	is	be	AUX
ftr-453	324	25	harmful	harmful	ADJ
ftr-453	324	26	.	.	PUNCT
ftr-453	325	1	in	in	ADP
ftr-453	325	2	his	his	PRON
ftr-453	325	3	famous	famous	ADJ
ftr-453	325	4	treatise	treatise	NOUN
ftr-453	325	5	,	,	PUNCT
ftr-453	325	6	henry	henry	PROPN
ftr-453	325	7	simons	simons	PROPN
ftr-453	325	8	stated	state	VERB
ftr-453	325	9	:	:	PUNCT
ftr-453	325	10	so	so	ADV
ftr-453	325	11	,	,	PUNCT
ftr-453	325	12	in	in	ADP
ftr-453	325	13	the	the	DET
ftr-453	325	14	study	study	NOUN
ftr-453	325	15	of	of	ADP
ftr-453	325	16	policy	policy	NOUN
ftr-453	325	17	,	,	PUNCT
ftr-453	325	18	it	it	PRON
ftr-453	325	19	is	be	AUX
ftr-453	325	20	proper	proper	ADJ
ftr-453	325	21	to	to	PART
ftr-453	325	22	focus	focus	VERB
ftr-453	325	23	attention	attention	NOUN
ftr-453	325	24	especially	especially	ADV
ftr-453	325	25	upon	upon	SCONJ
ftr-453	325	26	those	those	DET
ftr-453	325	27	shortcomings	shortcoming	NOUN
ftr-453	325	28	of	of	ADP
ftr-453	325	29	tax	tax	NOUN
ftr-453	325	30	methods	method	NOUN
ftr-453	325	31	which	which	PRON
ftr-453	325	32	give	give	VERB
ftr-453	325	33	rise	rise	NOUN
ftr-453	325	34	to	to	ADP
ftr-453	325	35	opportunities	opportunity	NOUN
ftr-453	325	36	for	for	ADP
ftr-453	325	37	systematic	systematic	ADJ
ftr-453	325	38	evasion	evasion	NOUN
ftr-453	325	39	.	.	PUNCT
ftr-453	326	1	the	the	DET
ftr-453	326	2	taxpayer	taxpayer	NOUN
ftr-453	326	3	will	will	AUX
ftr-453	326	4	frequently	frequently	ADV
ftr-453	326	5	be	be	AUX
ftr-453	326	6	able	able	ADJ
ftr-453	326	7	,	,	PUNCT
ftr-453	326	8	without	without	ADP
ftr-453	326	9	impairing	impair	VERB
ftr-453	326	10	his	his	PRON
ftr-453	326	11	income	income	NOUN
ftr-453	326	12	much	much	ADV
ftr-453	326	13	,	,	PUNCT
ftr-453	326	14	if	if	SCONJ
ftr-453	326	15	at	at	ADV
ftr-453	326	16	all	all	ADV
ftr-453	326	17	,	,	PUNCT
ftr-453	326	18	to	to	PART
ftr-453	326	19	order	order	VERB
ftr-453	326	20	his	his	PRON
ftr-453	326	21	affairs	affair	NOUN
ftr-453	326	22	in	in	ADP
ftr-453	326	23	such	such	ADJ
ftr-453	326	24	manner	manner	NOUN
ftr-453	326	25	as	as	SCONJ
ftr-453	326	26	to	to	PART
ftr-453	326	27	take	take	VERB
ftr-453	326	28	advantage	advantage	NOUN
ftr-453	326	29	of	of	ADP
ftr-453	326	30	imperfections	imperfection	NOUN
ftr-453	326	31	in	in	ADP
ftr-453	326	32	the	the	DET
ftr-453	326	33	tax	tax	NOUN
ftr-453	326	34	system	system	NOUN
ftr-453	326	35	.	.	PUNCT
ftr-453	327	1	where	where	SCONJ
ftr-453	327	2	such	such	ADJ
ftr-453	327	3	opportunities	opportunity	NOUN
ftr-453	327	4	are	be	AUX
ftr-453	327	5	numerous	numerous	ADJ
ftr-453	327	6	and	and	CCONJ
ftr-453	327	7	are	be	AUX
ftr-453	327	8	open	open	ADJ
ftr-453	327	9	to	to	ADP
ftr-453	327	10	many	many	ADJ
ftr-453	327	11	taxpayers	taxpayer	NOUN
ftr-453	327	12	,	,	PUNCT
ftr-453	327	13	fiscal	fiscal	ADJ
ftr-453	327	14	machinery	machinery	NOUN
ftr-453	327	15	is	be	AUX
ftr-453	327	16	seriously	seriously	ADV
ftr-453	327	17	defective	defective	ADJ
ftr-453	327	18	.	.	PUNCT
ftr-453	328	1	nor	nor	CCONJ
ftr-453	328	2	are	be	AUX
ftr-453	328	3	the	the	DET
ftr-453	328	4	unfortunate	unfortunate	ADJ
ftr-453	328	5	consequences	consequence	NOUN
ftr-453	328	6	merely	merely	ADV
ftr-453	328	7	those	those	PRON
ftr-453	328	8	of	of	ADP
ftr-453	328	9	the	the	DET
ftr-453	328	10	780	780	NUM
ftr-453	328	11	florida	florida	PROPN
ftr-453	328	12	tax	tax	NOUN
ftr-453	328	13	review	review	NOUN
ftr-453	328	14	[	[	X
ftr-453	328	15	vol	vol	NOUN
ftr-453	328	16	.	.	PUNCT
ftr-453	329	1	4:12	4:12	NUM
ftr-453	329	2	measure	measure	NOUN
ftr-453	329	3	taxable	taxable	ADJ
ftr-453	329	4	income	income	NOUN
ftr-453	329	5	,	,	PUNCT
ftr-453	329	6	or	or	CCONJ
ftr-453	329	7	at	at	ADP
ftr-453	329	8	least	least	ADJ
ftr-453	329	9	what	what	PRON
ftr-453	329	10	is	be	AUX
ftr-453	329	11	within	within	ADP
ftr-453	329	12	the	the	DET
ftr-453	329	13	code	code	NOUN
ftr-453	329	14	’s	’s	PART
ftr-453	329	15	definition	definition	NOUN
ftr-453	329	16	of	of	ADP
ftr-453	329	17	income	income	NOUN
ftr-453	329	18	at	at	ADP
ftr-453	329	19	the	the	DET
ftr-453	329	20	present	present	ADJ
ftr-453	329	21	moment	moment	NOUN
ftr-453	329	22	,	,	PUNCT
ftr-453	329	23	and	and	CCONJ
ftr-453	329	24	thus	thus	ADV
ftr-453	329	25	tax	tax	NOUN
ftr-453	329	26	liability	liability	NOUN
ftr-453	329	27	,	,	PUNCT
ftr-453	329	28	the	the	DET
ftr-453	329	29	illegitimate	illegitimate	ADJ
ftr-453	329	30	taking	taking	NOUN
ftr-453	329	31	of35	of35	PROPN
ftr-453	329	32	that	that	DET
ftr-453	329	33	benefit	benefit	NOUN
ftr-453	329	34	distorts	distort	VERB
ftr-453	329	35	the	the	DET
ftr-453	329	36	measurement	measurement	NOUN
ftr-453	329	37	and	and	CCONJ
ftr-453	329	38	contributes	contribute	VERB
ftr-453	329	39	to	to	ADP
ftr-453	329	40	a	a	DET
ftr-453	329	41	perception	perception	NOUN
ftr-453	329	42	that	that	SCONJ
ftr-453	329	43	some	some	DET
ftr-453	329	44	taxpayers	taxpayer	NOUN
ftr-453	329	45	pay	pay	VERB
ftr-453	329	46	less	less	ADJ
ftr-453	329	47	than	than	ADP
ftr-453	329	48	their	their	PRON
ftr-453	329	49	fair	fair	ADJ
ftr-453	329	50	share	share	NOUN
ftr-453	329	51	.	.	PUNCT
ftr-453	330	1	when	when	SCONJ
ftr-453	330	2	tax	tax	NOUN
ftr-453	330	3	law	law	NOUN
ftr-453	330	4	inadequately	inadequately	ADV
ftr-453	330	5	responds36	responds36	NOUN
ftr-453	330	6	to	to	ADP
ftr-453	330	7	that	that	DET
ftr-453	330	8	perception	perception	NOUN
ftr-453	330	9	,	,	PUNCT
ftr-453	330	10	it	it	PRON
ftr-453	330	11	undermines	undermine	VERB
ftr-453	330	12	the	the	DET
ftr-453	330	13	voluntary	voluntary	ADJ
ftr-453	330	14	self	self	NOUN
ftr-453	330	15	-	-	PUNCT
ftr-453	330	16	assessment	assessment	NOUN
ftr-453	330	17	and	and	CCONJ
ftr-453	330	18	sense	sense	NOUN
ftr-453	330	19	of	of	ADP
ftr-453	330	20	fairness	fairness	NOUN
ftr-453	330	21	upon	upon	SCONJ
ftr-453	330	22	which	which	PRON
ftr-453	330	23	it	it	PRON
ftr-453	330	24	is	be	AUX
ftr-453	330	25	dependent	dependent	ADJ
ftr-453	330	26	.	.	PUNCT
ftr-453	331	1	the	the	DET
ftr-453	331	2	failure	failure	NOUN
ftr-453	331	3	to	to	PART
ftr-453	331	4	adequately	adequately	ADV
ftr-453	331	5	respond	respond	VERB
ftr-453	331	6	to	to	ADP
ftr-453	331	7	a	a	DET
ftr-453	331	8	tax37	tax37	NOUN
ftr-453	331	9	shelter	shelter	NOUN
ftr-453	331	10	transaction	transaction	NOUN
ftr-453	331	11	inevitably	inevitably	ADV
ftr-453	331	12	erodes	erode	VERB
ftr-453	331	13	the	the	DET
ftr-453	331	14	tax	tax	NOUN
ftr-453	331	15	base	base	NOUN
ftr-453	331	16	.	.	PUNCT
ftr-453	332	1	similarly	similarly	ADV
ftr-453	332	2	situated	situated	ADJ
ftr-453	332	3	taxpayers38	taxpayers38	NOUN
ftr-453	332	4	will	will	AUX
ftr-453	332	5	likely	likely	ADV
ftr-453	332	6	structure	structure	NOUN
ftr-453	332	7	transactions	transaction	NOUN
ftr-453	332	8	using	use	VERB
ftr-453	332	9	the	the	DET
ftr-453	332	10	tax	tax	NOUN
ftr-453	332	11	shelter	shelter	NOUN
ftr-453	332	12	technique	technique	NOUN
ftr-453	332	13	,	,	PUNCT
ftr-453	332	14	for	for	ADP
ftr-453	332	15	to	to	PART
ftr-453	332	16	do	do	AUX
ftr-453	332	17	moment	moment	NOUN
ftr-453	332	18	.	.	PUNCT
ftr-453	333	1	as	as	SCONJ
ftr-453	333	2	evasive	evasive	ADJ
ftr-453	333	3	practices	practice	NOUN
ftr-453	333	4	become	become	VERB
ftr-453	333	5	more	more	ADV
ftr-453	333	6	and	and	CCONJ
ftr-453	333	7	more	more	ADV
ftr-453	333	8	widespread	widespread	ADJ
ftr-453	333	9	and	and	CCONJ
ftr-453	333	10	reach	reach	VERB
ftr-453	333	11	the	the	DET
ftr-453	333	12	attention	attention	NOUN
ftr-453	333	13	of	of	ADP
ftr-453	333	14	the	the	DET
ftr-453	333	15	community	community	NOUN
ftr-453	333	16	at	at	ADP
ftr-453	333	17	large	large	ADJ
ftr-453	333	18	,	,	PUNCT
ftr-453	333	19	the	the	DET
ftr-453	333	20	task	task	NOUN
ftr-453	333	21	of	of	ADP
ftr-453	333	22	administration	administration	NOUN
ftr-453	333	23	becomes	become	VERB
ftr-453	333	24	increasingly	increasingly	ADV
ftr-453	333	25	difficult	difficult	ADJ
ftr-453	333	26	,	,	PUNCT
ftr-453	333	27	merely	merely	ADV
ftr-453	333	28	because	because	SCONJ
ftr-453	333	29	of	of	ADP
ftr-453	333	30	changes	change	NOUN
ftr-453	333	31	in	in	ADP
ftr-453	333	32	attitudes	attitude	NOUN
ftr-453	333	33	of	of	ADP
ftr-453	333	34	persons	person	NOUN
ftr-453	333	35	as	as	ADP
ftr-453	333	36	taxpayers	taxpayer	NOUN
ftr-453	333	37	.	.	PUNCT
ftr-453	333	38	.	.	PUNCT
ftr-453	333	39	.	.	PUNCT
ftr-453	333	40	.	.	PUNCT
ftr-453	334	1	administrators	administrator	NOUN
ftr-453	334	2	may	may	AUX
ftr-453	334	3	not	not	PART
ftr-453	334	4	concern	concern	VERB
ftr-453	334	5	themselves	themselves	PRON
ftr-453	334	6	greatly	greatly	ADV
ftr-453	334	7	about	about	ADP
ftr-453	334	8	considerations	consideration	NOUN
ftr-453	334	9	of	of	ADP
ftr-453	334	10	justice	justice	NOUN
ftr-453	334	11	;	;	PUNCT
ftr-453	334	12	but	but	CCONJ
ftr-453	334	13	they	they	PRON
ftr-453	334	14	should	should	AUX
ftr-453	334	15	be	be	AUX
ftr-453	334	16	vitally	vitally	ADV
ftr-453	334	17	concerned	concerned	ADJ
ftr-453	334	18	as	as	ADP
ftr-453	334	19	to	to	ADP
ftr-453	334	20	whether	whether	SCONJ
ftr-453	334	21	levies	levy	NOUN
ftr-453	334	22	like	like	ADP
ftr-453	334	23	the	the	DET
ftr-453	334	24	income	income	NOUN
ftr-453	334	25	tax	tax	NOUN
ftr-453	334	26	are	be	AUX
ftr-453	334	27	generally	generally	ADV
ftr-453	334	28	felt	feel	VERB
ftr-453	334	29	to	to	PART
ftr-453	334	30	be	be	AUX
ftr-453	334	31	clearly	clearly	ADV
ftr-453	334	32	inequitable	inequitable	ADJ
ftr-453	334	33	.	.	PUNCT
ftr-453	335	1	this	this	DET
ftr-453	335	2	feeling	feeling	NOUN
ftr-453	335	3	,	,	PUNCT
ftr-453	335	4	we	we	PRON
ftr-453	335	5	venture	venture	VERB
ftr-453	335	6	,	,	PUNCT
ftr-453	335	7	is	be	AUX
ftr-453	335	8	more	more	ADV
ftr-453	335	9	likely	likely	ADJ
ftr-453	335	10	to	to	PART
ftr-453	335	11	arise	arise	VERB
ftr-453	335	12	where	where	SCONJ
ftr-453	335	13	persons	person	NOUN
ftr-453	335	14	are	be	AUX
ftr-453	335	15	seen	see	VERB
ftr-453	335	16	to	to	PART
ftr-453	335	17	pay	pay	VERB
ftr-453	335	18	very	very	ADV
ftr-453	335	19	different	different	ADJ
ftr-453	335	20	taxes	taxis	NOUN
ftr-453	335	21	for	for	ADP
ftr-453	335	22	no	no	DET
ftr-453	335	23	good	good	ADJ
ftr-453	335	24	reasons	reason	NOUN
ftr-453	335	25	.	.	PUNCT
ftr-453	336	1	henry	henry	PROPN
ftr-453	336	2	c.	c.	PROPN
ftr-453	336	3	simons	simons	PROPN
ftr-453	336	4	,	,	PUNCT
ftr-453	336	5	personal	personal	ADJ
ftr-453	336	6	income	income	NOUN
ftr-453	336	7	taxation	taxation	NOUN
ftr-453	336	8	,	,	PUNCT
ftr-453	336	9	108	108	NUM
ftr-453	336	10	-	-	SYM
ftr-453	336	11	09	09	NUM
ftr-453	336	12	(	(	PUNCT
ftr-453	336	13	1938	1938	NUM
ftr-453	336	14	)	)	PUNCT
ftr-453	336	15	.	.	PUNCT
ftr-453	337	1	35	35	NUM
ftr-453	337	2	.	.	PUNCT
ftr-453	338	1	certain	certain	ADJ
ftr-453	338	2	concessions	concession	NOUN
ftr-453	338	3	in	in	ADP
ftr-453	338	4	the	the	DET
ftr-453	338	5	definition	definition	NOUN
ftr-453	338	6	of	of	ADP
ftr-453	338	7	income	income	NOUN
ftr-453	338	8	,	,	PUNCT
ftr-453	338	9	such	such	ADJ
ftr-453	338	10	as	as	ADP
ftr-453	338	11	the	the	DET
ftr-453	338	12	deduction	deduction	NOUN
ftr-453	338	13	provided	provide	VERB
ftr-453	338	14	under	under	ADP
ftr-453	338	15	irc	irc	PROPN
ftr-453	338	16	§	§	PROPN
ftr-453	338	17	162	162	NUM
ftr-453	338	18	for	for	ADP
ftr-453	338	19	ordinary	ordinary	ADJ
ftr-453	338	20	and	and	CCONJ
ftr-453	338	21	necessary	necessary	ADJ
ftr-453	338	22	business	business	NOUN
ftr-453	338	23	expenses	expense	NOUN
ftr-453	338	24	,	,	PUNCT
ftr-453	338	25	are	be	AUX
ftr-453	338	26	made	make	VERB
ftr-453	338	27	because	because	SCONJ
ftr-453	338	28	they	they	PRON
ftr-453	338	29	account	account	VERB
ftr-453	338	30	for	for	ADP
ftr-453	338	31	costs	cost	NOUN
ftr-453	338	32	incurred	incur	VERB
ftr-453	338	33	by	by	ADP
ftr-453	338	34	the	the	DET
ftr-453	338	35	taxpayer	taxpayer	NOUN
ftr-453	338	36	in	in	ADP
ftr-453	338	37	earning	earn	VERB
ftr-453	338	38	or	or	CCONJ
ftr-453	338	39	producing	produce	VERB
ftr-453	338	40	income	income	NOUN
ftr-453	338	41	and	and	CCONJ
ftr-453	338	42	thus	thus	ADV
ftr-453	338	43	decrease	decrease	VERB
ftr-453	338	44	income	income	NOUN
ftr-453	338	45	.	.	PUNCT
ftr-453	339	1	stanley	stanley	PROPN
ftr-453	339	2	s.	s.	PROPN
ftr-453	339	3	surrey	surrey	PROPN
ftr-453	339	4	and	and	CCONJ
ftr-453	339	5	paul	paul	PROPN
ftr-453	339	6	r.	r.	PROPN
ftr-453	339	7	mcdaniel	mcdaniel	PROPN
ftr-453	339	8	,	,	PUNCT
ftr-453	339	9	tax	tax	NOUN
ftr-453	339	10	expenditures	expenditure	NOUN
ftr-453	339	11	186	186	NUM
ftr-453	339	12	-	-	SYM
ftr-453	339	13	87	87	NUM
ftr-453	339	14	(	(	PUNCT
ftr-453	339	15	1985	1985	NUM
ftr-453	339	16	)	)	PUNCT
ftr-453	339	17	.	.	PUNCT
ftr-453	340	1	other	other	ADJ
ftr-453	340	2	concessions	concession	NOUN
ftr-453	340	3	are	be	AUX
ftr-453	340	4	made	make	VERB
ftr-453	340	5	as	as	ADP
ftr-453	340	6	an	an	DET
ftr-453	340	7	indirect	indirect	ADJ
ftr-453	340	8	form	form	NOUN
ftr-453	340	9	of	of	ADP
ftr-453	340	10	government	government	NOUN
ftr-453	340	11	spending	spending	NOUN
ftr-453	340	12	to	to	PART
ftr-453	340	13	achieve	achieve	VERB
ftr-453	340	14	a	a	DET
ftr-453	340	15	government	government	NOUN
ftr-453	340	16	objective	objective	NOUN
ftr-453	340	17	related	relate	VERB
ftr-453	340	18	to	to	ADP
ftr-453	340	19	a	a	DET
ftr-453	340	20	taxpayer	taxpayer	NOUN
ftr-453	340	21	’s	’s	PART
ftr-453	340	22	status	status	NOUN
ftr-453	340	23	or	or	CCONJ
ftr-453	340	24	behavior	behavior	NOUN
ftr-453	340	25	.	.	PUNCT
ftr-453	341	1	see	see	VERB
ftr-453	341	2	i	i	PRON
ftr-453	341	3	d.	d.	PROPN
ftr-453	341	4	;	;	PUNCT
ftr-453	341	5	staff	staff	NOUN
ftr-453	341	6	of	of	ADP
ftr-453	341	7	the	the	DET
ftr-453	341	8	joint	joint	ADJ
ftr-453	341	9	committee	committee	NOUN
ftr-453	341	10	on	on	ADP
ftr-453	341	11	taxation	taxation	NOUN
ftr-453	341	12	,	,	PUNCT
ftr-453	341	13	estimates	estimate	NOUN
ftr-453	341	14	of	of	ADP
ftr-453	341	15	federal	federal	ADJ
ftr-453	341	16	tax	tax	NOUN
ftr-453	341	17	expenditures	expenditure	NOUN
ftr-453	341	18	for	for	ADP
ftr-453	341	19	fiscal	fiscal	ADJ
ftr-453	341	20	years	year	NOUN
ftr-453	341	21	2000	2000	NUM
ftr-453	341	22	-	-	SYM
ftr-453	341	23	2004	2004	NUM
ftr-453	341	24	,	,	PUNCT
ftr-453	341	25	reprinted	reprint	VERB
ftr-453	341	26	in	in	ADP
ftr-453	341	27	86	86	NUM
ftr-453	341	28	tax	tax	NOUN
ftr-453	341	29	notes	note	NOUN
ftr-453	341	30	103	103	NUM
ftr-453	341	31	,	,	PUNCT
ftr-453	341	32	104	104	NUM
ftr-453	341	33	(	(	PUNCT
ftr-453	341	34	jan	jan	PROPN
ftr-453	341	35	.	.	PROPN
ftr-453	341	36	3	3	NUM
ftr-453	341	37	,	,	PUNCT
ftr-453	341	38	2000	2000	NUM
ftr-453	341	39	)	)	PUNCT
ftr-453	341	40	.	.	PUNCT
ftr-453	342	1	36	36	NUM
ftr-453	342	2	.	.	X
ftr-453	343	1	one	one	NUM
ftr-453	343	2	contemporary	contemporary	ADJ
ftr-453	343	3	writer	writer	NOUN
ftr-453	343	4	,	,	PUNCT
ftr-453	343	5	however	however	ADV
ftr-453	343	6	,	,	PUNCT
ftr-453	343	7	argues	argue	VERB
ftr-453	343	8	that	that	SCONJ
ftr-453	343	9	attempting	attempt	VERB
ftr-453	343	10	to	to	PART
ftr-453	343	11	tailor	tailor	VERB
ftr-453	343	12	the	the	DET
ftr-453	343	13	code	code	NOUN
ftr-453	343	14	so	so	SCONJ
ftr-453	343	15	that	that	SCONJ
ftr-453	343	16	taxpayers	taxpayer	NOUN
ftr-453	343	17	believe	believe	VERB
ftr-453	343	18	it	it	PRON
ftr-453	343	19	to	to	PART
ftr-453	343	20	be	be	AUX
ftr-453	343	21	fair	fair	ADJ
ftr-453	343	22	is	be	AUX
ftr-453	343	23	nothing	nothing	PRON
ftr-453	343	24	more	more	ADJ
ftr-453	343	25	than	than	ADP
ftr-453	343	26	a	a	DET
ftr-453	343	27	silly	silly	ADJ
ftr-453	343	28	waste	waste	NOUN
ftr-453	343	29	of	of	ADP
ftr-453	343	30	time	time	NOUN
ftr-453	343	31	,	,	PUNCT
ftr-453	343	32	and	and	CCONJ
ftr-453	343	33	perhaps	perhaps	ADV
ftr-453	343	34	actively	actively	ADV
ftr-453	343	35	harmful	harmful	ADJ
ftr-453	343	36	,	,	PUNCT
ftr-453	343	37	since	since	SCONJ
ftr-453	343	38	public	public	ADJ
ftr-453	343	39	opinion	opinion	NOUN
ftr-453	343	40	regarding	regard	VERB
ftr-453	343	41	the	the	DET
ftr-453	343	42	code	code	NOUN
ftr-453	343	43	is	be	AUX
ftr-453	343	44	largely	largely	ADV
ftr-453	343	45	based	base	VERB
ftr-453	343	46	upon	upon	SCONJ
ftr-453	343	47	“	"	PUNCT
ftr-453	343	48	fiscal	fiscal	ADJ
ftr-453	343	49	illusion	illusion	NOUN
ftr-453	343	50	.	.	PUNCT
ftr-453	343	51	”	"	PUNCT
ftr-453	344	1	daniel	daniel	PROPN
ftr-453	344	2	n.	n.	PROPN
ftr-453	344	3	shaviro	shaviro	PROPN
ftr-453	344	4	,	,	PUNCT
ftr-453	344	5	uneasiness	uneasiness	NOUN
ftr-453	344	6	and	and	CCONJ
ftr-453	344	7	capital	capital	NOUN
ftr-453	344	8	gains	gain	NOUN
ftr-453	344	9	,	,	PUNCT
ftr-453	344	10	48	48	NUM
ftr-453	344	11	tax	tax	NOUN
ftr-453	344	12	l.	l.	PROPN
ftr-453	344	13	rev	rev	PROPN
ftr-453	344	14	.	.	PROPN
ftr-453	344	15	393	393	NUM
ftr-453	344	16	,	,	PUNCT
ftr-453	344	17	415	415	NUM
ftr-453	344	18	(	(	PUNCT
ftr-453	344	19	1993	1993	NUM
ftr-453	344	20	)	)	PUNCT
ftr-453	344	21	.	.	PUNCT
ftr-453	345	1	the	the	DET
ftr-453	345	2	argument	argument	NOUN
ftr-453	345	3	seems	seem	VERB
ftr-453	345	4	to	to	PART
ftr-453	345	5	be	be	AUX
ftr-453	345	6	that	that	SCONJ
ftr-453	345	7	public	public	ADJ
ftr-453	345	8	perception	perception	NOUN
ftr-453	345	9	be	be	AUX
ftr-453	345	10	damned	damned	ADJ
ftr-453	345	11	if	if	SCONJ
ftr-453	345	12	the	the	DET
ftr-453	345	13	tax	tax	NOUN
ftr-453	345	14	is	be	AUX
ftr-453	345	15	,	,	PUNCT
ftr-453	345	16	in	in	ADP
ftr-453	345	17	truth	truth	NOUN
ftr-453	345	18	,	,	PUNCT
ftr-453	345	19	efficient	efficient	ADJ
ftr-453	345	20	from	from	ADP
ftr-453	345	21	an	an	DET
ftr-453	345	22	economic	economic	ADJ
ftr-453	345	23	perspective	perspective	NOUN
ftr-453	345	24	.	.	PUNCT
ftr-453	346	1	see	see	VERB
ftr-453	346	2	i	i	PRON
ftr-453	346	3	d.	d.	PROPN
ftr-453	346	4	at	at	ADP
ftr-453	346	5	416	416	NUM
ftr-453	346	6	.	.	PUNCT
ftr-453	347	1	although	although	SCONJ
ftr-453	347	2	it	it	PRON
ftr-453	347	3	is	be	AUX
ftr-453	347	4	tempting	tempting	ADJ
ftr-453	347	5	to	to	PART
ftr-453	347	6	confront	confront	VERB
ftr-453	347	7	the	the	DET
ftr-453	347	8	argument	argument	NOUN
ftr-453	347	9	,	,	PUNCT
ftr-453	347	10	my	my	PRON
ftr-453	347	11	purpose	purpose	NOUN
ftr-453	347	12	here	here	ADV
ftr-453	347	13	is	be	AUX
ftr-453	347	14	merely	merely	ADV
ftr-453	347	15	to	to	PART
ftr-453	347	16	set	set	VERB
ftr-453	347	17	forth	forth	ADP
ftr-453	347	18	generally	generally	ADV
ftr-453	347	19	agreed	agree	VERB
ftr-453	347	20	upon	upon	SCONJ
ftr-453	347	21	assumptions	assumption	NOUN
ftr-453	347	22	.	.	PUNCT
ftr-453	348	1	suffice	suffice	VERB
ftr-453	348	2	it	it	PRON
ftr-453	348	3	to	to	PART
ftr-453	348	4	say	say	VERB
ftr-453	348	5	that	that	SCONJ
ftr-453	348	6	professor	professor	NOUN
ftr-453	348	7	shaviro	shaviro	NOUN
ftr-453	348	8	’s	’s	PART
ftr-453	348	9	views	view	NOUN
ftr-453	348	10	are	be	AUX
ftr-453	348	11	not	not	PART
ftr-453	348	12	generally	generally	ADV
ftr-453	348	13	accepted	accept	VERB
ftr-453	348	14	.	.	PUNCT
ftr-453	349	1	37	37	NUM
ftr-453	349	2	.	.	PUNCT
ftr-453	350	1	“	"	PUNCT
ftr-453	350	2	[	[	X
ftr-453	350	3	t]he	t]he	X
ftr-453	350	4	viability	viability	NOUN
ftr-453	350	5	of	of	ADP
ftr-453	350	6	our	our	PRON
ftr-453	350	7	tax	tax	NOUN
ftr-453	350	8	administration	administration	NOUN
ftr-453	350	9	system	system	NOUN
ftr-453	350	10	depends	depend	VERB
ftr-453	350	11	to	to	ADP
ftr-453	350	12	a	a	DET
ftr-453	350	13	great	great	ADJ
ftr-453	350	14	extent	extent	NOUN
ftr-453	350	15	on	on	ADP
ftr-453	350	16	taxpayers	taxpayer	NOUN
ftr-453	350	17	’	’	PART
ftr-453	350	18	perceptions	perception	NOUN
ftr-453	350	19	that	that	SCONJ
ftr-453	350	20	the	the	DET
ftr-453	350	21	system	system	NOUN
ftr-453	350	22	is	be	AUX
ftr-453	350	23	fair	fair	ADJ
ftr-453	350	24	and	and	CCONJ
ftr-453	350	25	equitable	equitable	ADJ
ftr-453	350	26	and	and	CCONJ
ftr-453	350	27	is	be	AUX
ftr-453	350	28	administered	administer	VERB
ftr-453	350	29	in	in	ADP
ftr-453	350	30	a	a	DET
ftr-453	350	31	fair	fair	ADJ
ftr-453	350	32	but	but	CCONJ
ftr-453	350	33	firm	firm	ADJ
ftr-453	350	34	manner	manner	NOUN
ftr-453	350	35	.	.	PUNCT
ftr-453	351	1	when	when	SCONJ
ftr-453	351	2	abusive	abusive	ADJ
ftr-453	351	3	,	,	PUNCT
ftr-453	351	4	illegal	illegal	ADJ
ftr-453	351	5	,	,	PUNCT
ftr-453	351	6	and	and	CCONJ
ftr-453	351	7	fraudulent	fraudulent	ADJ
ftr-453	351	8	tax	tax	NOUN
ftr-453	351	9	shelters	shelter	NOUN
ftr-453	351	10	are	be	AUX
ftr-453	351	11	openly	openly	ADV
ftr-453	351	12	touted	tout	VERB
ftr-453	351	13	as	as	ADP
ftr-453	351	14	proper	proper	ADJ
ftr-453	351	15	investments	investment	NOUN
ftr-453	351	16	,	,	PUNCT
ftr-453	351	17	public	public	ADJ
ftr-453	351	18	confidence	confidence	NOUN
ftr-453	351	19	in	in	ADP
ftr-453	351	20	the	the	DET
ftr-453	351	21	tax	tax	NOUN
ftr-453	351	22	system	system	NOUN
ftr-453	351	23	declines	decline	VERB
ftr-453	351	24	rapidly	rapidly	ADV
ftr-453	351	25	,	,	PUNCT
ftr-453	351	26	producing	produce	VERB
ftr-453	351	27	the	the	DET
ftr-453	351	28	likelihood	likelihood	NOUN
ftr-453	351	29	of	of	ADP
ftr-453	351	30	reduced	reduced	ADJ
ftr-453	351	31	revenues	revenue	NOUN
ftr-453	351	32	and	and	CCONJ
ftr-453	351	33	voluntary	voluntary	ADJ
ftr-453	351	34	compliance	compliance	NOUN
ftr-453	351	35	and	and	CCONJ
ftr-453	351	36	all	all	PRON
ftr-453	351	37	that	that	PRON
ftr-453	351	38	that	that	PRON
ftr-453	351	39	implies	imply	VERB
ftr-453	351	40	.	.	PUNCT
ftr-453	351	41	”	"	PUNCT
ftr-453	352	1	see	see	VERB
ftr-453	352	2	egger	egger	NOUN
ftr-453	352	3	,	,	PUNCT
ftr-453	352	4	supra	supra	PROPN
ftr-453	352	5	note	note	PROPN
ftr-453	352	6	15	15	NUM
ftr-453	352	7	,	,	PUNCT
ftr-453	352	8	at	at	ADP
ftr-453	352	9	1675	1675	NUM
ftr-453	352	10	.	.	PUNCT
ftr-453	353	1	38	38	NUM
ftr-453	353	2	.	.	PUNCT
ftr-453	354	1	see	see	VERB
ftr-453	354	2	i	i	PRON
ftr-453	354	3	d.	d.	PROPN
ftr-453	354	4	2001	2001	NUM
ftr-453	354	5	]	]	PUNCT
ftr-453	354	6	when	when	SCONJ
ftr-453	354	7	charity	charity	NOUN
ftr-453	354	8	aids	aids	PROPN
ftr-453	354	9	tax	tax	NOUN
ftr-453	354	10	shelters	shelter	NOUN
ftr-453	354	11	781	781	NUM
ftr-453	354	12	otherwise	otherwise	ADV
ftr-453	354	13	would	would	AUX
ftr-453	354	14	result	result	VERB
ftr-453	354	15	in	in	ADP
ftr-453	354	16	an	an	DET
ftr-453	354	17	unfair	unfair	ADJ
ftr-453	354	18	tax	tax	NOUN
ftr-453	354	19	burden	burden	NOUN
ftr-453	354	20	.	.	PUNCT
ftr-453	355	1	the	the	DET
ftr-453	355	2	harm	harm	NOUN
ftr-453	355	3	caused	cause	VERB
ftr-453	355	4	by	by	ADP
ftr-453	355	5	tax39	tax39	NOUN
ftr-453	355	6	shelters	shelter	NOUN
ftr-453	355	7	is	be	AUX
ftr-453	355	8	therefore	therefore	ADV
ftr-453	355	9	a	a	DET
ftr-453	355	10	compounding	compounding	NOUN
ftr-453	355	11	one.40	one.40	INTJ
ftr-453	355	12	the	the	DET
ftr-453	355	13	third	third	ADJ
ftr-453	355	14	normative	normative	ADJ
ftr-453	355	15	assumption	assumption	NOUN
ftr-453	355	16	,	,	PUNCT
ftr-453	355	17	and	and	CCONJ
ftr-453	355	18	one	one	NUM
ftr-453	355	19	which	which	PRON
ftr-453	355	20	is	be	AUX
ftr-453	355	21	most	most	ADV
ftr-453	355	22	relevant	relevant	ADJ
ftr-453	355	23	to	to	ADP
ftr-453	355	24	the	the	DET
ftr-453	355	25	present	present	ADJ
ftr-453	355	26	discussion	discussion	NOUN
ftr-453	355	27	,	,	PUNCT
ftr-453	355	28	is	be	AUX
ftr-453	355	29	that	that	SCONJ
ftr-453	355	30	the	the	DET
ftr-453	355	31	existence	existence	NOUN
ftr-453	355	32	of	of	ADP
ftr-453	355	33	charities	charity	NOUN
ftr-453	355	34	and	and	CCONJ
ftr-453	355	35	the	the	DET
ftr-453	355	36	grant	grant	NOUN
ftr-453	355	37	of	of	ADP
ftr-453	355	38	tax	tax	NOUN
ftr-453	355	39	exemption	exemption	NOUN
ftr-453	355	40	to	to	ADP
ftr-453	355	41	such	such	ADJ
ftr-453	355	42	entities	entity	NOUN
ftr-453	355	43	is	be	AUX
ftr-453	355	44	invariably	invariably	ADV
ftr-453	355	45	beneficial	beneficial	ADJ
ftr-453	355	46	and	and	CCONJ
ftr-453	355	47	,	,	PUNCT
ftr-453	355	48	unlike	unlike	ADP
ftr-453	355	49	tax	tax	NOUN
ftr-453	355	50	shelter	shelter	NOUN
ftr-453	355	51	transactions	transaction	NOUN
ftr-453	355	52	,	,	PUNCT
ftr-453	355	53	results	result	NOUN
ftr-453	355	54	in	in	ADP
ftr-453	355	55	neither	neither	CCONJ
ftr-453	355	56	unfairness	unfairness	NOUN
ftr-453	355	57	nor	nor	CCONJ
ftr-453	355	58	erosion	erosion	NOUN
ftr-453	355	59	of	of	ADP
ftr-453	355	60	the	the	DET
ftr-453	355	61	aggregate	aggregate	ADJ
ftr-453	355	62	income	income	NOUN
ftr-453	355	63	pool	pool	NOUN
ftr-453	355	64	from	from	ADP
ftr-453	355	65	which	which	PRON
ftr-453	355	66	taxes	taxis	NOUN
ftr-453	355	67	are	be	AUX
ftr-453	355	68	levied	levy	VERB
ftr-453	355	69	.	.	PUNCT
ftr-453	356	1	that	that	PRON
ftr-453	356	2	is	be	AUX
ftr-453	356	3	,	,	PUNCT
ftr-453	356	4	the	the	DET
ftr-453	356	5	charitable	charitable	ADJ
ftr-453	356	6	tax	tax	NOUN
ftr-453	356	7	exemption	exemption	NOUN
ftr-453	356	8	does41	does41	AUX
ftr-453	356	9	not	not	PART
ftr-453	356	10	decrease	decrease	VERB
ftr-453	356	11	the	the	DET
ftr-453	356	12	aggregate	aggregate	ADJ
ftr-453	356	13	wealth	wealth	NOUN
ftr-453	356	14	that	that	PRON
ftr-453	356	15	ought	ought	AUX
ftr-453	356	16	to	to	PART
ftr-453	356	17	be	be	AUX
ftr-453	356	18	available	available	ADJ
ftr-453	356	19	for	for	ADP
ftr-453	356	20	public	public	ADJ
ftr-453	356	21	use	use	NOUN
ftr-453	356	22	nor	nor	CCONJ
ftr-453	356	23	impede	impede	VERB
ftr-453	356	24	any	any	PRON
ftr-453	356	25	of	of	ADP
ftr-453	356	26	the	the	DET
ftr-453	356	27	several	several	ADJ
ftr-453	356	28	debated	debate	VERB
ftr-453	356	29	goals	goal	NOUN
ftr-453	356	30	of	of	ADP
ftr-453	356	31	taxation	taxation	NOUN
ftr-453	356	32	.	.	PUNCT
ftr-453	357	1	thus	thus	ADV
ftr-453	357	2	,	,	PUNCT
ftr-453	357	3	if	if	SCONJ
ftr-453	357	4	haig	haig	PROPN
ftr-453	357	5	-	-	PUNCT
ftr-453	357	6	simons	simon	NOUN
ftr-453	357	7	income	income	NOUN
ftr-453	357	8	is	be	AUX
ftr-453	357	9	the	the	DET
ftr-453	357	10	ideal	ideal	ADJ
ftr-453	357	11	tax	tax	NOUN
ftr-453	357	12	base	base	NOUN
ftr-453	357	13	and	and	CCONJ
ftr-453	357	14	is	be	AUX
ftr-453	357	15	defined	define	VERB
ftr-453	357	16	as	as	ADP
ftr-453	357	17	the	the	DET
ftr-453	357	18	algebraic	algebraic	ADJ
ftr-453	357	19	sum	sum	NOUN
ftr-453	357	20	of	of	ADP
ftr-453	357	21	consumption	consumption	NOUN
ftr-453	357	22	39	39	NUM
ftr-453	357	23	.	.	PUNCT
ftr-453	358	1	fairness	fairness	NOUN
ftr-453	358	2	is	be	AUX
ftr-453	358	3	normally	normally	ADV
ftr-453	358	4	measured	measure	VERB
ftr-453	358	5	by	by	ADP
ftr-453	358	6	reference	reference	NOUN
ftr-453	358	7	to	to	ADP
ftr-453	358	8	“	"	PUNCT
ftr-453	358	9	horizontal	horizontal	ADJ
ftr-453	358	10	”	"	PUNCT
ftr-453	358	11	and	and	CCONJ
ftr-453	358	12	“	"	PUNCT
ftr-453	358	13	vertical	vertical	ADJ
ftr-453	358	14	”	"	PUNCT
ftr-453	358	15	equity	equity	NOUN
ftr-453	358	16	.	.	PUNCT
ftr-453	359	1	see	see	VERB
ftr-453	359	2	generally	generally	ADV
ftr-453	359	3	louis	louis	PROPN
ftr-453	359	4	kaplow	kaplow	PROPN
ftr-453	359	5	,	,	PUNCT
ftr-453	359	6	horizontal	horizontal	ADJ
ftr-453	359	7	equity	equity	NOUN
ftr-453	359	8	:	:	PUNCT
ftr-453	359	9	measures	measure	NOUN
ftr-453	359	10	in	in	ADP
ftr-453	359	11	search	search	NOUN
ftr-453	359	12	of	of	ADP
ftr-453	359	13	a	a	DET
ftr-453	359	14	principle	principle	NOUN
ftr-453	359	15	,	,	PUNCT
ftr-453	359	16	42	42	NUM
ftr-453	359	17	nat’l	nat’l	NOUN
ftr-453	359	18	tax	tax	NOUN
ftr-453	359	19	j.	j.	PROPN
ftr-453	359	20	139	139	NUM
ftr-453	359	21	(	(	PUNCT
ftr-453	359	22	1989	1989	NUM
ftr-453	359	23	)	)	PUNCT
ftr-453	359	24	.	.	PUNCT
ftr-453	360	1	horizontal	horizontal	PROPN
ftr-453	360	2	equity	equity	PROPN
ftr-453	360	3	is	be	AUX
ftr-453	360	4	said	say	VERB
ftr-453	360	5	to	to	PART
ftr-453	360	6	embody	embody	VERB
ftr-453	360	7	the	the	DET
ftr-453	360	8	command	command	NOUN
ftr-453	360	9	that	that	SCONJ
ftr-453	360	10	“	"	PUNCT
ftr-453	360	11	equals	equals	AUX
ftr-453	360	12	be	be	AUX
ftr-453	360	13	treated	treat	VERB
ftr-453	360	14	equally	equally	ADV
ftr-453	360	15	.	.	PUNCT
ftr-453	360	16	”	"	PUNCT
ftr-453	361	1	see	see	VERB
ftr-453	361	2	i	i	PROPN
ftr-453	361	3	d.	d.	PROPN
ftr-453	361	4	vertical	vertical	PROPN
ftr-453	361	5	equity	equity	PROPN
ftr-453	361	6	embodies	embody	VERB
ftr-453	361	7	the	the	DET
ftr-453	361	8	notion	notion	NOUN
ftr-453	361	9	that	that	SCONJ
ftr-453	361	10	the	the	DET
ftr-453	361	11	law	law	NOUN
ftr-453	361	12	make	make	VERB
ftr-453	361	13	appropriate	appropriate	ADJ
ftr-453	361	14	distinctions	distinction	NOUN
ftr-453	361	15	,	,	PUNCT
ftr-453	361	16	i.e.	i.e.	X
ftr-453	361	17	,	,	PUNCT
ftr-453	361	18	impose	impose	VERB
ftr-453	361	19	different	different	ADJ
ftr-453	361	20	but	but	CCONJ
ftr-453	361	21	relatively	relatively	ADV
ftr-453	361	22	appropriate	appropriate	ADJ
ftr-453	361	23	tax	tax	NOUN
ftr-453	361	24	burdens	burden	NOUN
ftr-453	361	25	,	,	PUNCT
ftr-453	361	26	between	between	ADP
ftr-453	361	27	unequals	unequal	NOUN
ftr-453	361	28	.	.	PUNCT
ftr-453	362	1	see	see	VERB
ftr-453	362	2	i	i	PRON
ftr-453	362	3	d.	d.	PROPN
ftr-453	362	4	at	at	ADP
ftr-453	362	5	141	141	NUM
ftr-453	362	6	.	.	PUNCT
ftr-453	363	1	the	the	DET
ftr-453	363	2	problems	problem	NOUN
ftr-453	363	3	,	,	PUNCT
ftr-453	363	4	of	of	ADP
ftr-453	363	5	course	course	NOUN
ftr-453	363	6	,	,	PUNCT
ftr-453	363	7	are	be	AUX
ftr-453	363	8	first	first	ADV
ftr-453	363	9	in	in	ADP
ftr-453	363	10	determining	determine	VERB
ftr-453	363	11	when	when	SCONJ
ftr-453	363	12	two	two	NUM
ftr-453	363	13	taxpayers	taxpayer	NOUN
ftr-453	363	14	are	be	AUX
ftr-453	363	15	equal	equal	ADJ
ftr-453	363	16	,	,	PUNCT
ftr-453	363	17	and	and	CCONJ
ftr-453	363	18	second	second	ADV
ftr-453	363	19	,	,	PUNCT
ftr-453	363	20	determining	determine	VERB
ftr-453	363	21	whether	whether	SCONJ
ftr-453	363	22	and	and	CCONJ
ftr-453	363	23	when	when	SCONJ
ftr-453	363	24	social	social	ADJ
ftr-453	363	25	justice	justice	NOUN
ftr-453	363	26	overrides	override	VERB
ftr-453	363	27	the	the	DET
ftr-453	363	28	constraint	constraint	NOUN
ftr-453	363	29	to	to	PART
ftr-453	363	30	treat	treat	VERB
ftr-453	363	31	equals	equal	VERB
ftr-453	363	32	identically	identically	ADV
ftr-453	363	33	and	and	CCONJ
ftr-453	363	34	unequals	unequal	NOUN
ftr-453	363	35	differently	differently	ADV
ftr-453	363	36	.	.	PUNCT
ftr-453	364	1	the	the	DET
ftr-453	364	2	text	text	NOUN
ftr-453	364	3	uses	use	VERB
ftr-453	364	4	“	"	PUNCT
ftr-453	364	5	unfair	unfair	ADJ
ftr-453	364	6	burden	burden	NOUN
ftr-453	364	7	”	"	PUNCT
ftr-453	364	8	to	to	PART
ftr-453	364	9	refer	refer	VERB
ftr-453	364	10	to	to	ADP
ftr-453	364	11	the	the	DET
ftr-453	364	12	imposition	imposition	NOUN
ftr-453	364	13	of	of	ADP
ftr-453	364	14	higher	high	ADJ
ftr-453	364	15	taxes	taxis	NOUN
ftr-453	364	16	on	on	ADP
ftr-453	364	17	two	two	NUM
ftr-453	364	18	taxpayers	taxpayer	NOUN
ftr-453	364	19	identical	identical	ADJ
ftr-453	364	20	in	in	ADP
ftr-453	364	21	all	all	DET
ftr-453	364	22	aspects	aspect	NOUN
ftr-453	364	23	with	with	ADP
ftr-453	364	24	the	the	DET
ftr-453	364	25	exception	exception	NOUN
ftr-453	364	26	that	that	PRON
ftr-453	364	27	one	one	PRON
ftr-453	364	28	engages	engage	VERB
ftr-453	364	29	in	in	ADP
ftr-453	364	30	a	a	DET
ftr-453	364	31	tax	tax	NOUN
ftr-453	364	32	shelter	shelter	NOUN
ftr-453	364	33	.	.	PUNCT
ftr-453	365	1	40	40	NUM
ftr-453	365	2	.	.	PUNCT
ftr-453	366	1	the	the	DET
ftr-453	366	2	department	department	PROPN
ftr-453	366	3	of	of	ADP
ftr-453	366	4	treasury	treasury	PROPN
ftr-453	366	5	states	state	NOUN
ftr-453	366	6	:	:	PUNCT
ftr-453	366	7	corporate	corporate	ADJ
ftr-453	366	8	tax	tax	NOUN
ftr-453	366	9	shelters	shelter	NOUN
ftr-453	366	10	breed	breed	VERB
ftr-453	366	11	disrespect	disrespect	ADJ
ftr-453	366	12	for	for	ADP
ftr-453	366	13	the	the	DET
ftr-453	366	14	tax	tax	NOUN
ftr-453	366	15	system	system	NOUN
ftr-453	366	16	–	–	PUNCT
ftr-453	366	17	both	both	CCONJ
ftr-453	366	18	by	by	ADP
ftr-453	366	19	the	the	DET
ftr-453	366	20	people	people	NOUN
ftr-453	366	21	who	who	PRON
ftr-453	366	22	participate	participate	VERB
ftr-453	366	23	in	in	ADP
ftr-453	366	24	the	the	DET
ftr-453	366	25	tax	tax	NOUN
ftr-453	366	26	shelter	shelter	NOUN
ftr-453	366	27	market	market	NOUN
ftr-453	366	28	and	and	CCONJ
ftr-453	366	29	by	by	ADP
ftr-453	366	30	others	other	NOUN
ftr-453	366	31	who	who	PRON
ftr-453	366	32	perceive	perceive	VERB
ftr-453	366	33	unfairness	unfairness	NOUN
ftr-453	366	34	.	.	PUNCT
ftr-453	367	1	a	a	DET
ftr-453	367	2	view	view	NOUN
ftr-453	367	3	that	that	SCONJ
ftr-453	367	4	well	well	ADV
ftr-453	367	5	-	-	PUNCT
ftr-453	367	6	advised	advise	VERB
ftr-453	367	7	corporations	corporation	NOUN
ftr-453	367	8	can	can	AUX
ftr-453	367	9	and	and	CCONJ
ftr-453	367	10	do	do	AUX
ftr-453	367	11	avoid	avoid	VERB
ftr-453	367	12	their	their	PRON
ftr-453	367	13	legal	legal	ADJ
ftr-453	367	14	tax	tax	NOUN
ftr-453	367	15	liabilities	liability	NOUN
ftr-453	367	16	by	by	ADP
ftr-453	367	17	engaging	engage	VERB
ftr-453	367	18	in	in	ADP
ftr-453	367	19	these	these	DET
ftr-453	367	20	tax	tax	NOUN
ftr-453	367	21	-	-	PUNCT
ftr-453	367	22	engineered	engineer	VERB
ftr-453	367	23	transactions	transaction	NOUN
ftr-453	367	24	may	may	AUX
ftr-453	367	25	cause	cause	VERB
ftr-453	367	26	a	a	DET
ftr-453	367	27	“	"	PUNCT
ftr-453	367	28	race	race	NOUN
ftr-453	367	29	to	to	ADP
ftr-453	367	30	the	the	DET
ftr-453	367	31	bottom	bottom	NOUN
ftr-453	367	32	.	.	PUNCT
ftr-453	367	33	”	"	PUNCT
ftr-453	368	1	if	if	SCONJ
ftr-453	368	2	unabated	unabate	VERB
ftr-453	368	3	,	,	PUNCT
ftr-453	368	4	this	this	PRON
ftr-453	368	5	could	could	AUX
ftr-453	368	6	have	have	VERB
ftr-453	368	7	long	long	ADJ
ftr-453	368	8	-	-	PUNCT
ftr-453	368	9	term	term	NOUN
ftr-453	368	10	consequences	consequence	NOUN
ftr-453	368	11	to	to	ADP
ftr-453	368	12	our	our	PRON
ftr-453	368	13	voluntary	voluntary	ADJ
ftr-453	368	14	tax	tax	NOUN
ftr-453	368	15	system	system	NOUN
ftr-453	368	16	far	far	ADV
ftr-453	368	17	more	more	ADV
ftr-453	368	18	important	important	ADJ
ftr-453	368	19	than	than	ADP
ftr-453	368	20	the	the	DET
ftr-453	368	21	shortterm	shortterm	PROPN
ftr-453	368	22	revenue	revenue	NOUN
ftr-453	368	23	loss	loss	NOUN
ftr-453	368	24	we	we	PRON
ftr-453	368	25	are	be	AUX
ftr-453	368	26	experiencing	experience	VERB
ftr-453	368	27	.	.	PUNCT
ftr-453	369	1	the	the	DET
ftr-453	369	2	problem	problem	NOUN
ftr-453	369	3	of	of	ADP
ftr-453	369	4	corporate	corporate	ADJ
ftr-453	369	5	tax	tax	NOUN
ftr-453	369	6	shelters	shelter	NOUN
ftr-453	369	7	,	,	PUNCT
ftr-453	369	8	supra	supra	PROPN
ftr-453	369	9	note	note	NOUN
ftr-453	369	10	8	8	NUM
ftr-453	369	11	,	,	PUNCT
ftr-453	369	12	at	at	ADP
ftr-453	369	13	iv	iv	NUM
ftr-453	369	14	.	.	PROPN
ftr-453	369	15	41	41	NUM
ftr-453	369	16	.	.	PUNCT
ftr-453	370	1	this	this	DET
ftr-453	370	2	conclusion	conclusion	NOUN
ftr-453	370	3	is	be	AUX
ftr-453	370	4	as	as	ADV
ftr-453	370	5	much	much	ADV
ftr-453	370	6	a	a	DET
ftr-453	370	7	result	result	NOUN
ftr-453	370	8	of	of	ADP
ftr-453	370	9	serious	serious	ADJ
ftr-453	370	10	tax	tax	NOUN
ftr-453	370	11	philosophy	philosophy	NOUN
ftr-453	370	12	as	as	SCONJ
ftr-453	370	13	it	it	PRON
ftr-453	370	14	is	be	AUX
ftr-453	370	15	a	a	DET
ftr-453	370	16	function	function	NOUN
ftr-453	370	17	of	of	ADP
ftr-453	370	18	the	the	DET
ftr-453	370	19	romanticized	romanticized	ADJ
ftr-453	370	20	notion	notion	NOUN
ftr-453	370	21	of	of	ADP
ftr-453	370	22	charity	charity	NOUN
ftr-453	370	23	.	.	PUNCT
ftr-453	371	1	see	see	VERB
ftr-453	371	2	brody	brody	PROPN
ftr-453	371	3	,	,	PUNCT
ftr-453	371	4	supra	supra	PROPN
ftr-453	371	5	note	note	PROPN
ftr-453	371	6	11	11	NUM
ftr-453	371	7	,	,	PUNCT
ftr-453	371	8	at	at	ADP
ftr-453	371	9	425	425	NUM
ftr-453	371	10	-	-	SYM
ftr-453	371	11	53	53	NUM
ftr-453	371	12	.	.	PUNCT
ftr-453	372	1	tax	tax	NOUN
ftr-453	372	2	expenditures	expenditure	NOUN
ftr-453	372	3	,	,	PUNCT
ftr-453	372	4	for	for	ADP
ftr-453	372	5	example	example	NOUN
ftr-453	372	6	,	,	PUNCT
ftr-453	372	7	are	be	AUX
ftr-453	372	8	defined	define	VERB
ftr-453	372	9	by	by	ADP
ftr-453	372	10	reference	reference	NOUN
ftr-453	372	11	to	to	ADP
ftr-453	372	12	the	the	DET
ftr-453	372	13	“	"	PUNCT
ftr-453	372	14	normal	normal	ADJ
ftr-453	372	15	income	income	NOUN
ftr-453	372	16	tax	tax	NOUN
ftr-453	372	17	structure	structure	NOUN
ftr-453	372	18	,	,	PUNCT
ftr-453	372	19	”	"	PUNCT
ftr-453	372	20	a	a	DET
ftr-453	372	21	statutory	statutory	ADJ
ftr-453	372	22	term	term	NOUN
ftr-453	372	23	of	of	ADP
ftr-453	372	24	art	art	NOUN
ftr-453	372	25	based	base	VERB
ftr-453	372	26	on	on	ADP
ftr-453	372	27	the	the	DET
ftr-453	372	28	“	"	PUNCT
ftr-453	372	29	ideal	ideal	ADJ
ftr-453	372	30	tax	tax	NOUN
ftr-453	372	31	base	base	NOUN
ftr-453	372	32	,	,	PUNCT
ftr-453	372	33	”	"	PUNCT
ftr-453	372	34	and	and	CCONJ
ftr-453	372	35	the	the	DET
ftr-453	372	36	notion	notion	NOUN
ftr-453	372	37	that	that	SCONJ
ftr-453	372	38	any	any	DET
ftr-453	372	39	tax	tax	NOUN
ftr-453	372	40	exclusion	exclusion	NOUN
ftr-453	372	41	,	,	PUNCT
ftr-453	372	42	exemption	exemption	NOUN
ftr-453	372	43	or	or	CCONJ
ftr-453	372	44	deduction	deduction	NOUN
ftr-453	372	45	represents	represent	VERB
ftr-453	372	46	a	a	DET
ftr-453	372	47	departure	departure	NOUN
ftr-453	372	48	from	from	ADP
ftr-453	372	49	the	the	DET
ftr-453	372	50	ideal	ideal	ADJ
ftr-453	372	51	tax	tax	NOUN
ftr-453	372	52	base	base	NOUN
ftr-453	372	53	.	.	PUNCT
ftr-453	373	1	see	see	VERB
ftr-453	373	2	surrey	surrey	PROPN
ftr-453	373	3	&	&	CCONJ
ftr-453	373	4	mcdaniel	mcdaniel	PROPN
ftr-453	373	5	,	,	PUNCT
ftr-453	373	6	supra	supra	PROPN
ftr-453	373	7	note	note	PROPN
ftr-453	373	8	35	35	NUM
ftr-453	373	9	,	,	PUNCT
ftr-453	373	10	at	at	ADP
ftr-453	373	11	184	184	NUM
ftr-453	373	12	-	-	SYM
ftr-453	373	13	88	88	NUM
ftr-453	373	14	;	;	PUNCT
ftr-453	373	15	staff	staff	NOUN
ftr-453	373	16	of	of	ADP
ftr-453	373	17	the	the	DET
ftr-453	373	18	joint	joint	ADJ
ftr-453	373	19	committee	committee	NOUN
ftr-453	373	20	on	on	ADP
ftr-453	373	21	taxation	taxation	NOUN
ftr-453	373	22	,	,	PUNCT
ftr-453	373	23	supra	supra	PROPN
ftr-453	373	24	note	note	PROPN
ftr-453	373	25	35	35	NUM
ftr-453	373	26	,	,	PUNCT
ftr-453	373	27	at	at	ADP
ftr-453	373	28	104	104	NUM
ftr-453	373	29	.	.	PUNCT
ftr-453	374	1	the	the	DET
ftr-453	374	2	ideal	ideal	ADJ
ftr-453	374	3	tax	tax	NOUN
ftr-453	374	4	base	base	NOUN
ftr-453	374	5	is	be	AUX
ftr-453	374	6	essentially	essentially	ADV
ftr-453	374	7	defined	define	VERB
ftr-453	374	8	as	as	ADP
ftr-453	374	9	all	all	DET
ftr-453	374	10	increases	increase	NOUN
ftr-453	374	11	in	in	ADP
ftr-453	374	12	wealth	wealth	NOUN
ftr-453	374	13	during	during	ADP
ftr-453	374	14	an	an	DET
ftr-453	374	15	annual	annual	ADJ
ftr-453	374	16	period	period	NOUN
ftr-453	374	17	,	,	PUNCT
ftr-453	374	18	whether	whether	SCONJ
ftr-453	374	19	immediately	immediately	ADV
ftr-453	374	20	consumed	consume	VERB
ftr-453	374	21	or	or	CCONJ
ftr-453	374	22	stored	store	VERB
ftr-453	374	23	for	for	ADP
ftr-453	374	24	later	later	ADJ
ftr-453	374	25	consumption	consumption	NOUN
ftr-453	374	26	.	.	PUNCT
ftr-453	375	1	see	see	VERB
ftr-453	375	2	surrey	surrey	PROPN
ftr-453	375	3	&	&	CCONJ
ftr-453	375	4	mcdaniel	mcdaniel	PROPN
ftr-453	375	5	,	,	PUNCT
ftr-453	375	6	supra	supra	PROPN
ftr-453	375	7	note	note	PROPN
ftr-453	375	8	35	35	NUM
ftr-453	375	9	,	,	PUNCT
ftr-453	375	10	at	at	ADP
ftr-453	375	11	186	186	NUM
ftr-453	375	12	.	.	PUNCT
ftr-453	376	1	thus	thus	ADV
ftr-453	376	2	,	,	PUNCT
ftr-453	376	3	employerprovided	employerprovide	VERB
ftr-453	376	4	educational	educational	ADJ
ftr-453	376	5	benefits	benefit	NOUN
ftr-453	376	6	represent	represent	VERB
ftr-453	376	7	a	a	DET
ftr-453	376	8	portion	portion	NOUN
ftr-453	376	9	of	of	ADP
ftr-453	376	10	the	the	DET
ftr-453	376	11	ideal	ideal	ADJ
ftr-453	376	12	tax	tax	NOUN
ftr-453	376	13	base	base	NOUN
ftr-453	376	14	,	,	PUNCT
ftr-453	376	15	and	and	CCONJ
ftr-453	376	16	the	the	DET
ftr-453	376	17	exclusion	exclusion	NOUN
ftr-453	376	18	of	of	ADP
ftr-453	376	19	those	those	DET
ftr-453	376	20	benefits	benefit	NOUN
ftr-453	376	21	under	under	ADP
ftr-453	376	22	irc	irc	PROPN
ftr-453	376	23	§	§	PROPN
ftr-453	376	24	127	127	NUM
ftr-453	376	25	represents	represent	VERB
ftr-453	376	26	a	a	DET
ftr-453	376	27	tax	tax	NOUN
ftr-453	376	28	expenditure	expenditure	NOUN
ftr-453	376	29	and	and	CCONJ
ftr-453	376	30	therefore	therefore	ADV
ftr-453	376	31	a	a	DET
ftr-453	376	32	departure	departure	NOUN
ftr-453	376	33	from	from	ADP
ftr-453	376	34	the	the	DET
ftr-453	376	35	ideal	ideal	ADJ
ftr-453	376	36	tax	tax	NOUN
ftr-453	376	37	base	base	NOUN
ftr-453	376	38	.	.	PUNCT
ftr-453	377	1	see	see	VERB
ftr-453	377	2	staff	staff	NOUN
ftr-453	377	3	of	of	ADP
ftr-453	377	4	the	the	DET
ftr-453	377	5	joint	joint	ADJ
ftr-453	377	6	committee	committee	NOUN
ftr-453	377	7	on	on	ADP
ftr-453	377	8	taxation	taxation	NOUN
ftr-453	377	9	,	,	PUNCT
ftr-453	377	10	supra	supra	PROPN
ftr-453	377	11	note	note	PROPN
ftr-453	377	12	35	35	NUM
ftr-453	377	13	,	,	PUNCT
ftr-453	377	14	at	at	ADP
ftr-453	377	15	105	105	NUM
ftr-453	377	16	.	.	PUNCT
ftr-453	378	1	significantly	significantly	ADV
ftr-453	378	2	,	,	PUNCT
ftr-453	378	3	the	the	DET
ftr-453	378	4	grant	grant	NOUN
ftr-453	378	5	of	of	ADP
ftr-453	378	6	tax	tax	NOUN
ftr-453	378	7	exemption	exemption	NOUN
ftr-453	378	8	is	be	AUX
ftr-453	378	9	not	not	PART
ftr-453	378	10	considered	consider	VERB
ftr-453	378	11	a	a	DET
ftr-453	378	12	tax	tax	NOUN
ftr-453	378	13	expenditure	expenditure	NOUN
ftr-453	378	14	,	,	PUNCT
ftr-453	378	15	suggesting	suggest	VERB
ftr-453	378	16	that	that	SCONJ
ftr-453	378	17	foregoing	forego	VERB
ftr-453	378	18	tax	tax	NOUN
ftr-453	378	19	on	on	ADP
ftr-453	378	20	charitable	charitable	ADJ
ftr-453	378	21	institutions	institution	NOUN
ftr-453	378	22	does	do	AUX
ftr-453	378	23	not	not	PART
ftr-453	378	24	represent	represent	VERB
ftr-453	378	25	a	a	DET
ftr-453	378	26	departure	departure	NOUN
ftr-453	378	27	from	from	ADP
ftr-453	378	28	the	the	DET
ftr-453	378	29	normal	normal	ADJ
ftr-453	378	30	tax	tax	NOUN
ftr-453	378	31	base	base	NOUN
ftr-453	378	32	.	.	PUNCT
ftr-453	379	1	see	see	VERB
ftr-453	379	2	staff	staff	NOUN
ftr-453	379	3	of	of	ADP
ftr-453	379	4	the	the	DET
ftr-453	379	5	joint	joint	ADJ
ftr-453	379	6	committee	committee	NOUN
ftr-453	379	7	on	on	ADP
ftr-453	379	8	taxation	taxation	NOUN
ftr-453	379	9	,	,	PUNCT
ftr-453	379	10	supra	supra	PROPN
ftr-453	379	11	note	note	PROPN
ftr-453	379	12	35	35	NUM
ftr-453	379	13	,	,	PUNCT
ftr-453	379	14	at	at	ADP
ftr-453	379	15	107	107	NUM
ftr-453	379	16	.	.	PUNCT
ftr-453	380	1	surrey	surrey	PROPN
ftr-453	380	2	&	&	CCONJ
ftr-453	380	3	mcdaniel	mcdaniel	PROPN
ftr-453	380	4	,	,	PUNCT
ftr-453	380	5	however	however	ADV
ftr-453	380	6	,	,	PUNCT
ftr-453	380	7	assert	assert	VERB
ftr-453	380	8	that	that	SCONJ
ftr-453	380	9	the	the	DET
ftr-453	380	10	grant	grant	NOUN
ftr-453	380	11	of	of	ADP
ftr-453	380	12	tax	tax	NOUN
ftr-453	380	13	exemption	exemption	NOUN
ftr-453	380	14	should	should	AUX
ftr-453	380	15	be	be	AUX
ftr-453	380	16	viewed	view	VERB
ftr-453	380	17	as	as	ADP
ftr-453	380	18	a	a	DET
ftr-453	380	19	tax	tax	NOUN
ftr-453	380	20	expenditure	expenditure	NOUN
ftr-453	380	21	for	for	ADP
ftr-453	380	22	two	two	NUM
ftr-453	380	23	reasons	reason	NOUN
ftr-453	380	24	.	.	PUNCT
ftr-453	381	1	first	first	ADV
ftr-453	381	2	,	,	PUNCT
ftr-453	381	3	some	some	DET
ftr-453	381	4	“	"	PUNCT
ftr-453	381	5	charities	charity	NOUN
ftr-453	381	6	”	"	PUNCT
ftr-453	381	7	(	(	PUNCT
ftr-453	381	8	hospitals	hospital	NOUN
ftr-453	381	9	,	,	PUNCT
ftr-453	381	10	in	in	ADP
ftr-453	381	11	particular	particular	ADJ
ftr-453	381	12	)	)	PUNCT
ftr-453	381	13	operate	operate	VERB
ftr-453	381	14	just	just	ADV
ftr-453	381	15	like	like	ADP
ftr-453	381	16	taxable	taxable	ADJ
ftr-453	381	17	corporations	corporation	NOUN
ftr-453	381	18	.	.	PUNCT
ftr-453	382	1	surrey	surrey	PROPN
ftr-453	382	2	&	&	CCONJ
ftr-453	382	3	mcdaniel	mcdaniel	PROPN
ftr-453	382	4	,	,	PUNCT
ftr-453	382	5	supra	supra	PROPN
ftr-453	382	6	note	note	PROPN
ftr-453	382	7	35	35	NUM
ftr-453	382	8	,	,	PUNCT
ftr-453	382	9	at	at	ADP
ftr-453	382	10	219	219	NUM
ftr-453	382	11	.	.	PUNCT
ftr-453	383	1	that	that	DET
ftr-453	383	2	argument	argument	NOUN
ftr-453	383	3	is	be	AUX
ftr-453	383	4	legitimate	legitimate	ADJ
ftr-453	383	5	,	,	PUNCT
ftr-453	383	6	but	but	CCONJ
ftr-453	383	7	it	it	PRON
ftr-453	383	8	really	really	ADV
ftr-453	383	9	addresses	address	VERB
ftr-453	383	10	the	the	DET
ftr-453	383	11	need	need	NOUN
ftr-453	383	12	to	to	PART
ftr-453	383	13	redefine	redefine	VERB
ftr-453	383	14	charity	charity	NOUN
ftr-453	383	15	,	,	PUNCT
ftr-453	383	16	not	not	PART
ftr-453	383	17	whether	whether	SCONJ
ftr-453	383	18	a	a	DET
ftr-453	383	19	charity	charity	NOUN
ftr-453	383	20	has	have	VERB
ftr-453	383	21	income	income	NOUN
ftr-453	383	22	in	in	ADP
ftr-453	383	23	the	the	DET
ftr-453	383	24	haig	haig	PROPN
ftr-453	383	25	-	-	PUNCT
ftr-453	383	26	simon	simon	PROPN
ftr-453	383	27	sense	sense	NOUN
ftr-453	383	28	.	.	PUNCT
ftr-453	384	1	the	the	DET
ftr-453	384	2	second	second	ADJ
ftr-453	384	3	argument	argument	NOUN
ftr-453	384	4	is	be	AUX
ftr-453	384	5	that	that	SCONJ
ftr-453	384	6	charities	charity	NOUN
ftr-453	384	7	subsidize	subsidize	VERB
ftr-453	384	8	private	private	ADJ
ftr-453	384	9	consumption	consumption	NOUN
ftr-453	384	10	.	.	PUNCT
ftr-453	385	1	see	see	VERB
ftr-453	385	2	i	i	PRON
ftr-453	385	3	d.	d.	PROPN
ftr-453	385	4	at	at	ADP
ftr-453	385	5	219	219	NUM
ftr-453	385	6	-	-	SYM
ftr-453	385	7	20	20	NUM
ftr-453	385	8	.	.	PUNCT
ftr-453	386	1	that	that	PRON
ftr-453	386	2	is	be	AUX
ftr-453	386	3	essentially	essentially	ADV
ftr-453	386	4	an	an	DET
ftr-453	386	5	argument	argument	NOUN
ftr-453	386	6	for	for	ADP
ftr-453	386	7	taxing	tax	VERB
ftr-453	386	8	those	those	PRON
ftr-453	386	9	who	who	PRON
ftr-453	386	10	ultimately	ultimately	ADV
ftr-453	386	11	exercise	exercise	VERB
ftr-453	386	12	private	private	ADJ
ftr-453	386	13	consumption	consumption	NOUN
ftr-453	386	14	,	,	PUNCT
ftr-453	386	15	not	not	PART
ftr-453	386	16	one	one	NUM
ftr-453	386	17	which	which	PRON
ftr-453	386	18	proves	prove	VERB
ftr-453	386	19	that	that	SCONJ
ftr-453	386	20	charities	charity	NOUN
ftr-453	386	21	exercise	exercise	VERB
ftr-453	386	22	rights	right	NOUN
ftr-453	386	23	of	of	ADP
ftr-453	386	24	private	private	ADJ
ftr-453	386	25	consumption	consumption	NOUN
ftr-453	386	26	.	.	PUNCT
ftr-453	387	1	782	782	NUM
ftr-453	387	2	florida	florida	PROPN
ftr-453	387	3	tax	tax	NOUN
ftr-453	387	4	review	review	NOUN
ftr-453	387	5	[	[	X
ftr-453	387	6	vol	vol	NOUN
ftr-453	387	7	.	.	PUNCT
ftr-453	388	1	4:12	4:12	NUM
ftr-453	388	2	plus	plus	CCONJ
ftr-453	388	3	the	the	DET
ftr-453	388	4	increase	increase	NOUN
ftr-453	388	5	in	in	ADP
ftr-453	388	6	the	the	DET
ftr-453	388	7	value	value	NOUN
ftr-453	388	8	of	of	ADP
ftr-453	388	9	stored	store	VERB
ftr-453	388	10	rights	right	NOUN
ftr-453	388	11	(	(	PUNCT
ftr-453	388	12	hoarding	hoarding	NOUN
ftr-453	388	13	)	)	PUNCT
ftr-453	388	14	,	,	PUNCT
ftr-453	388	15	a	a	DET
ftr-453	388	16	charitable42	charitable42	NOUN
ftr-453	388	17	organization	organization	NOUN
ftr-453	388	18	has	have	VERB
ftr-453	388	19	no	no	DET
ftr-453	388	20	income	income	NOUN
ftr-453	388	21	.	.	PUNCT
ftr-453	389	1	in	in	ADP
ftr-453	389	2	the	the	DET
ftr-453	389	3	haig	haig	PROPN
ftr-453	389	4	-	-	PUNCT
ftr-453	389	5	simons	simons	PROPN
ftr-453	389	6	formulation	formulation	NOUN
ftr-453	389	7	,	,	PUNCT
ftr-453	389	8	consumption43	consumption43	NOUN
ftr-453	389	9	and	and	CCONJ
ftr-453	389	10	hoarding	hoard	VERB
ftr-453	389	11	imply	imply	VERB
ftr-453	389	12	the	the	DET
ftr-453	389	13	exercise	exercise	NOUN
ftr-453	389	14	of	of	ADP
ftr-453	389	15	rights	right	NOUN
ftr-453	389	16	in	in	ADP
ftr-453	389	17	property	property	NOUN
ftr-453	389	18	to	to	ADP
ftr-453	389	19	the	the	DET
ftr-453	389	20	exclusion	exclusion	NOUN
ftr-453	389	21	of	of	ADP
ftr-453	389	22	all	all	DET
ftr-453	389	23	others	other	NOUN
ftr-453	389	24	.	.	PUNCT
ftr-453	390	1	consumption	consumption	NOUN
ftr-453	390	2	,	,	PUNCT
ftr-453	390	3	in	in	ADP
ftr-453	390	4	particular	particular	ADJ
ftr-453	390	5	,	,	PUNCT
ftr-453	390	6	refers	refer	VERB
ftr-453	390	7	to	to	ADP
ftr-453	390	8	private	private	ADJ
ftr-453	390	9	use	use	NOUN
ftr-453	390	10	or	or	CCONJ
ftr-453	390	11	appropriation	appropriation	NOUN
ftr-453	390	12	,	,	PUNCT
ftr-453	390	13	a44	a44	PROPN
ftr-453	390	14	removal	removal	NOUN
ftr-453	390	15	of	of	ADP
ftr-453	390	16	valuable	valuable	ADJ
ftr-453	390	17	rights	right	NOUN
ftr-453	390	18	from	from	ADP
ftr-453	390	19	the	the	DET
ftr-453	390	20	public	public	ADJ
ftr-453	390	21	domain	domain	NOUN
ftr-453	390	22	.	.	PUNCT
ftr-453	391	1	a	a	DET
ftr-453	391	2	charitable	charitable	ADJ
ftr-453	391	3	organization45	organization45	NOUN
ftr-453	391	4	is	be	AUX
ftr-453	391	5	essentially	essentially	ADV
ftr-453	391	6	a	a	DET
ftr-453	391	7	public	public	ADJ
ftr-453	391	8	body	body	NOUN
ftr-453	391	9	and	and	CCONJ
ftr-453	391	10	therefore	therefore	ADV
ftr-453	391	11	engages	engage	VERB
ftr-453	391	12	in	in	ADP
ftr-453	391	13	no	no	DET
ftr-453	391	14	instances	instance	NOUN
ftr-453	391	15	of	of	ADP
ftr-453	391	16	private	private	ADJ
ftr-453	391	17	consumption	consumption	NOUN
ftr-453	391	18	or	or	CCONJ
ftr-453	391	19	hoarding	hoarding	NOUN
ftr-453	391	20	.	.	PUNCT
ftr-453	392	1	which	which	PRON
ftr-453	392	2	is	be	AUX
ftr-453	392	3	to	to	PART
ftr-453	392	4	say	say	VERB
ftr-453	392	5	,	,	PUNCT
ftr-453	392	6	a	a	DET
ftr-453	392	7	charitable	charitable	ADJ
ftr-453	392	8	organization	organization	NOUN
ftr-453	392	9	neither	neither	CCONJ
ftr-453	392	10	consumes	consume	NOUN
ftr-453	392	11	nor	nor	CCONJ
ftr-453	392	12	hoards	hoard	NOUN
ftr-453	392	13	in	in	ADP
ftr-453	392	14	the	the	DET
ftr-453	392	15	haig	haig	PROPN
ftr-453	392	16	-	-	PUNCT
ftr-453	392	17	simons	simon	NOUN
ftr-453	392	18	sense	sense	NOUN
ftr-453	392	19	.	.	PUNCT
ftr-453	393	1	it	it	PRON
ftr-453	393	2	is	be	AUX
ftr-453	393	3	axiomatic	axiomatic	ADJ
ftr-453	393	4	,	,	PUNCT
ftr-453	393	5	too	too	ADV
ftr-453	393	6	,	,	PUNCT
ftr-453	393	7	that46	that46	NOUN
ftr-453	393	8	charitable	charitable	ADJ
ftr-453	393	9	tax	tax	NOUN
ftr-453	393	10	exemption	exemption	NOUN
ftr-453	393	11	is	be	AUX
ftr-453	393	12	inconsistent	inconsistent	ADJ
ftr-453	393	13	with	with	ADP
ftr-453	393	14	private	private	ADJ
ftr-453	393	15	“	"	PUNCT
ftr-453	393	16	ownership	ownership	NOUN
ftr-453	393	17	”	"	PUNCT
ftr-453	393	18	of	of	ADP
ftr-453	393	19	valuable	valuable	ADJ
ftr-453	393	20	rights	right	NOUN
ftr-453	393	21	or	or	CCONJ
ftr-453	393	22	the	the	DET
ftr-453	393	23	appreciation	appreciation	NOUN
ftr-453	393	24	therein	therein	ADV
ftr-453	393	25	.	.	PUNCT
ftr-453	394	1	instead	instead	ADV
ftr-453	394	2	,	,	PUNCT
ftr-453	394	3	rights	right	NOUN
ftr-453	394	4	to	to	ADP
ftr-453	394	5	capital	capital	NOUN
ftr-453	394	6	and	and	CCONJ
ftr-453	394	7	appreciation	appreciation	NOUN
ftr-453	394	8	are47	are47	PROPN
ftr-453	394	9	held	hold	VERB
ftr-453	394	10	in	in	ADP
ftr-453	394	11	public	public	ADJ
ftr-453	394	12	trust	trust	NOUN
ftr-453	394	13	.	.	PUNCT
ftr-453	395	1	tax	tax	NOUN
ftr-453	395	2	exemption	exemption	NOUN
ftr-453	395	3	for	for	ADP
ftr-453	395	4	charitable	charitable	ADJ
ftr-453	395	5	organizations	organization	NOUN
ftr-453	395	6	,	,	PUNCT
ftr-453	395	7	then	then	ADV
ftr-453	395	8	,	,	PUNCT
ftr-453	395	9	takes	take	VERB
ftr-453	395	10	nothing	nothing	PRON
ftr-453	395	11	from	from	ADP
ftr-453	395	12	the	the	DET
ftr-453	395	13	ideal	ideal	ADJ
ftr-453	395	14	tax	tax	NOUN
ftr-453	395	15	base	base	NOUN
ftr-453	395	16	.	.	PUNCT
ftr-453	396	1	furthermore	furthermore	ADV
ftr-453	396	2	,	,	PUNCT
ftr-453	396	3	the	the	DET
ftr-453	396	4	normative	normative	ADJ
ftr-453	396	5	tax	tax	NOUN
ftr-453	396	6	rate	rate	NOUN
ftr-453	396	7	is	be	AUX
ftr-453	396	8	one	one	NUM
ftr-453	396	9	which	which	PRON
ftr-453	396	10	increases	increase	VERB
ftr-453	396	11	with	with	ADP
ftr-453	396	12	income	income	NOUN
ftr-453	396	13	(	(	PUNCT
ftr-453	396	14	i.e.	i.e.	X
ftr-453	396	15	,	,	PUNCT
ftr-453	396	16	progressive	progressive	ADJ
ftr-453	396	17	taxation	taxation	NOUN
ftr-453	396	18	)	)	PUNCT
ftr-453	396	19	,	,	PUNCT
ftr-453	396	20	based	base	VERB
ftr-453	396	21	on	on	ADP
ftr-453	396	22	one	one	NUM
ftr-453	396	23	of	of	ADP
ftr-453	396	24	two	two	NUM
ftr-453	396	25	theories	theory	NOUN
ftr-453	396	26	revolving	revolve	VERB
ftr-453	396	27	around	around	ADP
ftr-453	396	28	the	the	DET
ftr-453	396	29	idea	idea	NOUN
ftr-453	396	30	of	of	ADP
ftr-453	396	31	wealth	wealth	NOUN
ftr-453	396	32	redistribution	redistribution	NOUN
ftr-453	396	33	.	.	PUNCT
ftr-453	397	1	the	the	DET
ftr-453	397	2	first	first	ADJ
ftr-453	397	3	is	be	AUX
ftr-453	397	4	the	the	DET
ftr-453	397	5	notion	notion	NOUN
ftr-453	397	6	that	that	SCONJ
ftr-453	397	7	those	those	PRON
ftr-453	397	8	who	who	PRON
ftr-453	397	9	derive	derive	VERB
ftr-453	397	10	the	the	DET
ftr-453	397	11	most	most	ADJ
ftr-453	397	12	benefit	benefit	NOUN
ftr-453	397	13	from	from	ADP
ftr-453	397	14	society	society	NOUN
ftr-453	397	15	should	should	AUX
ftr-453	397	16	pay	pay	VERB
ftr-453	397	17	the	the	DET
ftr-453	397	18	most	most	ADJ
ftr-453	397	19	.	.	PUNCT
ftr-453	398	1	the	the	DET
ftr-453	398	2	second	second	NOUN
ftr-453	398	3	is	be	AUX
ftr-453	398	4	that	that	SCONJ
ftr-453	398	5	the	the	DET
ftr-453	398	6	burden	burden	NOUN
ftr-453	398	7	of	of	ADP
ftr-453	398	8	taxation	taxation	NOUN
ftr-453	398	9	should	should	AUX
ftr-453	398	10	be	be	AUX
ftr-453	398	11	equally	equally	ADV
ftr-453	398	12	felt	feel	VERB
ftr-453	398	13	amongst	amongst	ADP
ftr-453	398	14	taxpayers	taxpayer	NOUN
ftr-453	398	15	.	.	PUNCT
ftr-453	399	1	thus	thus	ADV
ftr-453	399	2	,	,	PUNCT
ftr-453	399	3	more	more	ADJ
ftr-453	399	4	tax	tax	NOUN
ftr-453	399	5	is	be	AUX
ftr-453	399	6	exacted	exact	VERB
ftr-453	399	7	from	from	ADP
ftr-453	399	8	higher	high	ADJ
ftr-453	399	9	income	income	NOUN
ftr-453	399	10	taxpayers	taxpayer	NOUN
ftr-453	399	11	in	in	ADP
ftr-453	399	12	order	order	NOUN
ftr-453	399	13	that	that	SCONJ
ftr-453	399	14	they	they	PRON
ftr-453	399	15	will	will	AUX
ftr-453	399	16	feel	feel	VERB
ftr-453	399	17	the	the	DET
ftr-453	399	18	same	same	ADJ
ftr-453	399	19	burden	burden	NOUN
ftr-453	399	20	as	as	ADP
ftr-453	399	21	a	a	DET
ftr-453	399	22	taxpayer	taxpayer	NOUN
ftr-453	399	23	who	who	PRON
ftr-453	399	24	pays	pay	VERB
ftr-453	399	25	less	less	ADJ
ftr-453	399	26	tax	tax	NOUN
ftr-453	399	27	but	but	CCONJ
ftr-453	399	28	who	who	PRON
ftr-453	399	29	also	also	ADV
ftr-453	399	30	has	have	VERB
ftr-453	399	31	less	less	ADJ
ftr-453	399	32	income	income	NOUN
ftr-453	399	33	to	to	PART
ftr-453	399	34	spare	spare	VERB
ftr-453	399	35	.	.	PUNCT
ftr-453	400	1	if	if	SCONJ
ftr-453	400	2	follows48	follows48	ADJ
ftr-453	400	3	from	from	ADP
ftr-453	400	4	both	both	DET
ftr-453	400	5	theories	theory	NOUN
ftr-453	400	6	that	that	SCONJ
ftr-453	400	7	those	those	PRON
ftr-453	400	8	who	who	PRON
ftr-453	400	9	derive	derive	VERB
ftr-453	400	10	the	the	DET
ftr-453	400	11	least	least	ADJ
ftr-453	400	12	benefit	benefit	NOUN
ftr-453	400	13	should	should	AUX
ftr-453	400	14	pay	pay	VERB
ftr-453	400	15	the	the	DET
ftr-453	400	16	least	least	ADJ
ftr-453	400	17	.	.	PUNCT
ftr-453	401	1	those	those	PRON
ftr-453	401	2	who	who	PRON
ftr-453	401	3	derive	derive	VERB
ftr-453	401	4	no	no	DET
ftr-453	401	5	benefit	benefit	NOUN
ftr-453	401	6	from	from	ADP
ftr-453	401	7	society	society	NOUN
ftr-453	401	8	at	at	ADV
ftr-453	401	9	all	all	ADV
ftr-453	401	10	,	,	PUNCT
ftr-453	401	11	but	but	CCONJ
ftr-453	401	12	universally	universally	ADV
ftr-453	401	13	provide	provide	VERB
ftr-453	401	14	benefit	benefit	NOUN
ftr-453	401	15	to	to	ADP
ftr-453	401	16	society	society	NOUN
ftr-453	401	17	,	,	PUNCT
ftr-453	401	18	ought	ought	AUX
ftr-453	401	19	to	to	PART
ftr-453	401	20	pay	pay	VERB
ftr-453	401	21	no	no	DET
ftr-453	401	22	formal	formal	ADJ
ftr-453	401	23	tax	tax	NOUN
ftr-453	401	24	.	.	PUNCT
ftr-453	402	1	stated	state	VERB
ftr-453	402	2	with	with	ADP
ftr-453	402	3	reference	reference	NOUN
ftr-453	402	4	to	to	ADP
ftr-453	402	5	the	the	DET
ftr-453	402	6	overall	overall	ADJ
ftr-453	402	7	redistributive	redistributive	ADJ
ftr-453	402	8	goal	goal	NOUN
ftr-453	402	9	of	of	ADP
ftr-453	402	10	taxation	taxation	NOUN
ftr-453	402	11	,	,	PUNCT
ftr-453	402	12	a	a	DET
ftr-453	402	13	charity	charity	NOUN
ftr-453	402	14	redistributes	redistribute	VERB
ftr-453	402	15	income	income	NOUN
ftr-453	402	16	from	from	ADP
ftr-453	402	17	individuals	individual	NOUN
ftr-453	402	18	42	42	NUM
ftr-453	402	19	.	.	PUNCT
ftr-453	403	1	the	the	DET
ftr-453	403	2	haig	haig	PROPN
ftr-453	403	3	-	-	PUNCT
ftr-453	403	4	simons	simons	PROPN
ftr-453	403	5	definition	definition	NOUN
ftr-453	403	6	of	of	ADP
ftr-453	403	7	income	income	NOUN
ftr-453	403	8	is	be	AUX
ftr-453	403	9	generally	generally	ADV
ftr-453	403	10	viewed	view	VERB
ftr-453	403	11	as	as	ADP
ftr-453	403	12	the	the	DET
ftr-453	403	13	ideal	ideal	ADJ
ftr-453	403	14	definition	definition	NOUN
ftr-453	403	15	.	.	PUNCT
ftr-453	404	1	see	see	VERB
ftr-453	404	2	victor	victor	PROPN
ftr-453	404	3	thuronyi	thuronyi	PROPN
ftr-453	404	4	,	,	PUNCT
ftr-453	404	5	the	the	DET
ftr-453	404	6	concept	concept	NOUN
ftr-453	404	7	of	of	ADP
ftr-453	404	8	income	income	NOUN
ftr-453	404	9	,	,	PUNCT
ftr-453	404	10	46	46	NUM
ftr-453	404	11	tax	tax	NOUN
ftr-453	404	12	l.	l.	PROPN
ftr-453	404	13	rev	rev	PROPN
ftr-453	404	14	.	.	PROPN
ftr-453	404	15	45	45	NUM
ftr-453	404	16	(	(	PUNCT
ftr-453	404	17	1990	1990	NUM
ftr-453	404	18	)	)	PUNCT
ftr-453	404	19	.	.	PUNCT
ftr-453	405	1	the	the	DET
ftr-453	405	2	formulation	formulation	NOUN
ftr-453	405	3	was	be	AUX
ftr-453	405	4	first	first	ADV
ftr-453	405	5	articulated	articulate	VERB
ftr-453	405	6	by	by	ADP
ftr-453	405	7	henry	henry	PROPN
ftr-453	405	8	simons	simon	NOUN
ftr-453	405	9	,	,	PUNCT
ftr-453	405	10	but	but	CCONJ
ftr-453	405	11	the	the	DET
ftr-453	405	12	definition	definition	NOUN
ftr-453	405	13	is	be	AUX
ftr-453	405	14	referred	refer	VERB
ftr-453	405	15	to	to	ADP
ftr-453	405	16	as	as	ADP
ftr-453	405	17	“	"	PUNCT
ftr-453	405	18	haig	haig	PROPN
ftr-453	405	19	-	-	PUNCT
ftr-453	405	20	simons	simon	NOUN
ftr-453	405	21	”	"	PUNCT
ftr-453	405	22	to	to	PART
ftr-453	405	23	acknowledge	acknowledge	VERB
ftr-453	405	24	the	the	DET
ftr-453	405	25	prior	prior	ADJ
ftr-453	405	26	contribution	contribution	NOUN
ftr-453	405	27	of	of	ADP
ftr-453	405	28	robert	robert	PROPN
ftr-453	405	29	haig	haig	PROPN
ftr-453	405	30	.	.	PUNCT
ftr-453	406	1	see	see	VERB
ftr-453	406	2	i	i	PRON
ftr-453	406	3	d.	d.	PROPN
ftr-453	406	4	at	at	ADP
ftr-453	406	5	46	46	NUM
ftr-453	406	6	.	.	PUNCT
ftr-453	407	1	see	see	VERB
ftr-453	407	2	also	also	ADV
ftr-453	407	3	simons	simon	NOUN
ftr-453	407	4	,	,	PUNCT
ftr-453	407	5	supra	supra	PROPN
ftr-453	407	6	note	note	PROPN
ftr-453	407	7	34	34	NUM
ftr-453	407	8	,	,	PUNCT
ftr-453	407	9	at	at	ADP
ftr-453	407	10	61	61	NUM
ftr-453	407	11	.	.	PUNCT
ftr-453	408	1	43	43	NUM
ftr-453	408	2	.	.	PUNCT
ftr-453	409	1	in	in	ADP
ftr-453	409	2	fact	fact	NOUN
ftr-453	409	3	,	,	PUNCT
ftr-453	409	4	the	the	DET
ftr-453	409	5	exemption	exemption	NOUN
ftr-453	409	6	from	from	ADP
ftr-453	409	7	tax	tax	NOUN
ftr-453	409	8	provided	provide	VERB
ftr-453	409	9	in	in	ADP
ftr-453	409	10	irc	irc	PROPN
ftr-453	409	11	§	§	PROPN
ftr-453	409	12	501(c	501(c	PROPN
ftr-453	409	13	)	)	PUNCT
ftr-453	409	14	is	be	AUX
ftr-453	409	15	not	not	PART
ftr-453	409	16	considered	consider	VERB
ftr-453	409	17	a	a	DET
ftr-453	409	18	tax	tax	NOUN
ftr-453	409	19	expenditure	expenditure	NOUN
ftr-453	409	20	.	.	PUNCT
ftr-453	410	1	see	see	VERB
ftr-453	410	2	staff	staff	NOUN
ftr-453	410	3	of	of	ADP
ftr-453	410	4	the	the	DET
ftr-453	410	5	joint	joint	ADJ
ftr-453	410	6	committee	committee	NOUN
ftr-453	410	7	on	on	ADP
ftr-453	410	8	taxation	taxation	NOUN
ftr-453	410	9	,	,	PUNCT
ftr-453	410	10	supra	supra	PROPN
ftr-453	410	11	note	note	PROPN
ftr-453	410	12	35	35	NUM
ftr-453	410	13	,	,	PUNCT
ftr-453	410	14	at	at	ADP
ftr-453	410	15	107	107	NUM
ftr-453	410	16	.	.	PUNCT
ftr-453	411	1	(	(	PUNCT
ftr-453	411	2	“	"	PUNCT
ftr-453	411	3	in	in	ADP
ftr-453	411	4	general	general	ADJ
ftr-453	411	5	,	,	PUNCT
ftr-453	411	6	the	the	DET
ftr-453	411	7	imputed	impute	VERB
ftr-453	411	8	income	income	NOUN
ftr-453	411	9	derived	derive	VERB
ftr-453	411	10	from	from	ADP
ftr-453	411	11	[	[	PUNCT
ftr-453	411	12	charitable	charitable	ADJ
ftr-453	411	13	]	]	PUNCT
ftr-453	411	14	activities	activity	NOUN
ftr-453	411	15	conducted	conduct	VERB
ftr-453	411	16	by	by	ADP
ftr-453	411	17	individuals	individual	NOUN
ftr-453	411	18	or	or	CCONJ
ftr-453	411	19	collectively	collectively	ADV
ftr-453	411	20	by	by	ADP
ftr-453	411	21	certain	certain	ADJ
ftr-453	411	22	nonprofit	nonprofit	ADJ
ftr-453	411	23	organizations	organization	NOUN
ftr-453	411	24	is	be	AUX
ftr-453	411	25	outside	outside	ADP
ftr-453	411	26	the	the	DET
ftr-453	411	27	normal	normal	ADJ
ftr-453	411	28	income	income	NOUN
ftr-453	411	29	tax	tax	NOUN
ftr-453	411	30	base	base	NOUN
ftr-453	411	31	.	.	PUNCT
ftr-453	411	32	”	"	PUNCT
ftr-453	411	33	)	)	PUNCT
ftr-453	411	34	.	.	PUNCT
ftr-453	412	1	44	44	NUM
ftr-453	412	2	.	.	PUNCT
ftr-453	413	1	see	see	VERB
ftr-453	413	2	simons	simon	NOUN
ftr-453	413	3	,	,	PUNCT
ftr-453	413	4	supra	supra	PROPN
ftr-453	413	5	note	note	PROPN
ftr-453	413	6	34	34	NUM
ftr-453	413	7	,	,	PUNCT
ftr-453	413	8	at	at	ADP
ftr-453	413	9	49	49	NUM
ftr-453	413	10	,	,	PUNCT
ftr-453	413	11	89	89	NUM
ftr-453	413	12	.	.	NOUN
ftr-453	413	13	45	45	NUM
ftr-453	413	14	.	.	PUNCT
ftr-453	414	1	see	see	VERB
ftr-453	414	2	i	i	PRON
ftr-453	414	3	d.	d.	PROPN
ftr-453	414	4	46	46	NUM
ftr-453	414	5	.	.	PUNCT
ftr-453	415	1	professor	professor	PROPN
ftr-453	415	2	thuronyi	thuronyi	PROPN
ftr-453	415	3	extends	extend	VERB
ftr-453	415	4	this	this	DET
ftr-453	415	5	rationale	rationale	NOUN
ftr-453	415	6	to	to	ADP
ftr-453	415	7	all	all	DET
ftr-453	415	8	entities	entity	NOUN
ftr-453	415	9	,	,	PUNCT
ftr-453	415	10	arguing	argue	VERB
ftr-453	415	11	that	that	SCONJ
ftr-453	415	12	only	only	ADV
ftr-453	415	13	individuals	individual	NOUN
ftr-453	415	14	can	can	AUX
ftr-453	415	15	have	have	VERB
ftr-453	415	16	income	income	NOUN
ftr-453	415	17	and	and	CCONJ
ftr-453	415	18	that	that	SCONJ
ftr-453	415	19	“	"	PUNCT
ftr-453	415	20	[	[	X
ftr-453	415	21	a	a	X
ftr-453	415	22	]	]	X
ftr-453	415	23	corporation	corporation	NOUN
ftr-453	415	24	can	can	AUX
ftr-453	415	25	not	not	PART
ftr-453	415	26	have	have	VERB
ftr-453	415	27	income	income	NOUN
ftr-453	415	28	,	,	PUNCT
ftr-453	415	29	any	any	PRON
ftr-453	415	30	more	more	ADJ
ftr-453	415	31	than	than	SCONJ
ftr-453	415	32	it	it	PRON
ftr-453	415	33	can	can	AUX
ftr-453	415	34	have	have	VERB
ftr-453	415	35	a	a	DET
ftr-453	415	36	blood	blood	NOUN
ftr-453	415	37	type	type	NOUN
ftr-453	415	38	.	.	PUNCT
ftr-453	415	39	”	"	PUNCT
ftr-453	416	1	see	see	VERB
ftr-453	416	2	thuronyi	thuronyi	PROPN
ftr-453	416	3	,	,	PUNCT
ftr-453	416	4	supra	supra	PROPN
ftr-453	416	5	note	note	PROPN
ftr-453	416	6	41	41	NUM
ftr-453	416	7	,	,	PUNCT
ftr-453	416	8	at	at	ADP
ftr-453	416	9	78	78	NUM
ftr-453	416	10	.	.	PUNCT
ftr-453	417	1	the	the	DET
ftr-453	417	2	distinction	distinction	NOUN
ftr-453	417	3	,	,	PUNCT
ftr-453	417	4	though	though	ADV
ftr-453	417	5	,	,	PUNCT
ftr-453	417	6	between	between	ADP
ftr-453	417	7	taxable	taxable	ADJ
ftr-453	417	8	and	and	CCONJ
ftr-453	417	9	tax	tax	NOUN
ftr-453	417	10	-	-	PUNCT
ftr-453	417	11	exempt	exempt	ADJ
ftr-453	417	12	corporations	corporation	NOUN
ftr-453	417	13	is	be	AUX
ftr-453	417	14	that	that	SCONJ
ftr-453	417	15	a	a	DET
ftr-453	417	16	taxable	taxable	ADJ
ftr-453	417	17	corporation	corporation	NOUN
ftr-453	417	18	exercises	exercise	VERB
ftr-453	417	19	dominion	dominion	NOUN
ftr-453	417	20	to	to	ADP
ftr-453	417	21	the	the	DET
ftr-453	417	22	exclusion	exclusion	NOUN
ftr-453	417	23	of	of	ADP
ftr-453	417	24	the	the	DET
ftr-453	417	25	public	public	NOUN
ftr-453	417	26	(	(	PUNCT
ftr-453	417	27	i.e.	i.e.	X
ftr-453	417	28	,	,	PUNCT
ftr-453	417	29	consumption	consumption	NOUN
ftr-453	417	30	)	)	PUNCT
ftr-453	417	31	even	even	ADV
ftr-453	417	32	without	without	ADP
ftr-453	417	33	later	later	ADJ
ftr-453	417	34	consumption	consumption	NOUN
ftr-453	417	35	by	by	ADP
ftr-453	417	36	individuals	individual	NOUN
ftr-453	417	37	.	.	PUNCT
ftr-453	418	1	charity	charity	NOUN
ftr-453	418	2	(	(	PUNCT
ftr-453	418	3	i.e.	i.e.	X
ftr-453	418	4	,	,	PUNCT
ftr-453	418	5	a	a	DET
ftr-453	418	6	taxexempt	taxexempt	ADJ
ftr-453	418	7	corporation	corporation	NOUN
ftr-453	418	8	)	)	PUNCT
ftr-453	418	9	can	can	AUX
ftr-453	418	10	not	not	PART
ftr-453	418	11	exercise	exercise	VERB
ftr-453	418	12	rights	right	NOUN
ftr-453	418	13	in	in	ADP
ftr-453	418	14	consumption	consumption	NOUN
ftr-453	418	15	since	since	SCONJ
ftr-453	418	16	it	it	PRON
ftr-453	418	17	can	can	AUX
ftr-453	418	18	not	not	PART
ftr-453	418	19	hold	hold	VERB
ftr-453	418	20	property	property	NOUN
ftr-453	418	21	to	to	ADP
ftr-453	418	22	the	the	DET
ftr-453	418	23	exclusion	exclusion	NOUN
ftr-453	418	24	of	of	ADP
ftr-453	418	25	public	public	ADJ
ftr-453	418	26	use	use	NOUN
ftr-453	418	27	.	.	PUNCT
ftr-453	419	1	47	47	NUM
ftr-453	419	2	.	.	PUNCT
ftr-453	420	1	see	see	VERB
ftr-453	420	2	evelyn	evelyn	PROPN
ftr-453	420	3	brody	brody	PROPN
ftr-453	420	4	,	,	PUNCT
ftr-453	420	5	agents	agent	NOUN
ftr-453	420	6	without	without	ADP
ftr-453	420	7	principals	principal	NOUN
ftr-453	420	8	:	:	PUNCT
ftr-453	420	9	the	the	DET
ftr-453	420	10	economic	economic	ADJ
ftr-453	420	11	convergence	convergence	NOUN
ftr-453	420	12	of	of	ADP
ftr-453	420	13	the	the	DET
ftr-453	420	14	nonprofit	nonprofit	ADJ
ftr-453	420	15	and	and	CCONJ
ftr-453	420	16	for	for	ADP
ftr-453	420	17	-	-	PUNCT
ftr-453	420	18	profit	profit	NOUN
ftr-453	420	19	organizational	organizational	ADJ
ftr-453	420	20	forms	form	NOUN
ftr-453	420	21	,	,	PUNCT
ftr-453	420	22	40	40	NUM
ftr-453	420	23	n.y.l	n.y.l	NOUN
ftr-453	420	24	.	.	PUNCT
ftr-453	421	1	sch	sch	PROPN
ftr-453	421	2	.	.	PUNCT
ftr-453	422	1	l.	l.	PROPN
ftr-453	422	2	rev	rev	PROPN
ftr-453	422	3	.	.	PROPN
ftr-453	422	4	457	457	NUM
ftr-453	422	5	,	,	PUNCT
ftr-453	422	6	466	466	NUM
ftr-453	422	7	(	(	PUNCT
ftr-453	422	8	1996	1996	NUM
ftr-453	422	9	)	)	PUNCT
ftr-453	422	10	.	.	PUNCT
ftr-453	423	1	48	48	NUM
ftr-453	423	2	.	.	PUNCT
ftr-453	424	1	see	see	VERB
ftr-453	424	2	generally	generally	ADV
ftr-453	424	3	,	,	PUNCT
ftr-453	424	4	jeffrey	jeffrey	PROPN
ftr-453	424	5	a.	a.	PROPN
ftr-453	424	6	schoenblum	schoenblum	PROPN
ftr-453	424	7	,	,	PUNCT
ftr-453	424	8	tax	tax	NOUN
ftr-453	424	9	fairness	fairness	NOUN
ftr-453	424	10	or	or	CCONJ
ftr-453	424	11	unfairness	unfairness	NOUN
ftr-453	424	12	?	?	PUNCT
ftr-453	425	1	a	a	DET
ftr-453	425	2	consideration	consideration	NOUN
ftr-453	425	3	of	of	ADP
ftr-453	425	4	the	the	DET
ftr-453	425	5	philosophical	philosophical	ADJ
ftr-453	425	6	bases	basis	NOUN
ftr-453	425	7	for	for	ADP
ftr-453	425	8	unequal	unequal	ADJ
ftr-453	425	9	taxation	taxation	NOUN
ftr-453	425	10	of	of	ADP
ftr-453	425	11	individuals	individual	NOUN
ftr-453	425	12	,	,	PUNCT
ftr-453	425	13	12	12	NUM
ftr-453	425	14	am	am	NOUN
ftr-453	425	15	.	.	PUNCT
ftr-453	426	1	j.	j.	PROPN
ftr-453	426	2	tax	tax	PROPN
ftr-453	426	3	pol’y	pol’y	NOUN
ftr-453	426	4	221	221	NUM
ftr-453	426	5	(	(	PUNCT
ftr-453	426	6	1995	1995	NUM
ftr-453	426	7	)	)	PUNCT
ftr-453	426	8	.	.	PUNCT
ftr-453	427	1	identifying	identify	VERB
ftr-453	427	2	and	and	CCONJ
ftr-453	427	3	attacking	attack	VERB
ftr-453	427	4	the	the	DET
ftr-453	427	5	different	different	ADJ
ftr-453	427	6	justifications	justification	NOUN
ftr-453	427	7	for	for	ADP
ftr-453	427	8	the	the	DET
ftr-453	427	9	use	use	NOUN
ftr-453	427	10	of	of	ADP
ftr-453	427	11	progressive	progressive	ADJ
ftr-453	427	12	tax	tax	NOUN
ftr-453	427	13	rates	rate	NOUN
ftr-453	427	14	.	.	PUNCT
ftr-453	428	1	2001	2001	NUM
ftr-453	428	2	]	]	PUNCT
ftr-453	428	3	when	when	SCONJ
ftr-453	428	4	charity	charity	NOUN
ftr-453	428	5	aids	aids	PROPN
ftr-453	428	6	tax	tax	NOUN
ftr-453	428	7	shelters	shelter	NOUN
ftr-453	428	8	783	783	NUM
ftr-453	428	9	to	to	ADP
ftr-453	428	10	other	other	ADJ
ftr-453	428	11	individuals	individual	NOUN
ftr-453	428	12	.	.	PUNCT
ftr-453	429	1	charity	charity	NOUN
ftr-453	429	2	exists	exist	VERB
ftr-453	429	3	in	in	ADP
ftr-453	429	4	a	a	DET
ftr-453	429	5	quasi	quasi	ADJ
ftr-453	429	6	-	-	ADJ
ftr-453	429	7	governmental	governmental	ADJ
ftr-453	429	8	role	role	NOUN
ftr-453	429	9	to	to	PART
ftr-453	429	10	“	"	PUNCT
ftr-453	429	11	pass	pass	VERB
ftr-453	429	12	-	-	PUNCT
ftr-453	429	13	thru”49	thru”49	NOUN
ftr-453	429	14	wealth	wealth	NOUN
ftr-453	429	15	from	from	ADP
ftr-453	429	16	the	the	DET
ftr-453	429	17	individual	individual	NOUN
ftr-453	429	18	to	to	ADP
ftr-453	429	19	the	the	DET
ftr-453	429	20	public	public	NOUN
ftr-453	429	21	,	,	PUNCT
ftr-453	429	22	albeit	albeit	SCONJ
ftr-453	429	23	informally	informally	ADV
ftr-453	429	24	instead	instead	ADV
ftr-453	429	25	of	of	ADP
ftr-453	429	26	through50	through50	VERB
ftr-453	429	27	the	the	DET
ftr-453	429	28	formal	formal	ADJ
ftr-453	429	29	government	government	NOUN
ftr-453	429	30	treasury	treasury	NOUN
ftr-453	429	31	.	.	PUNCT
ftr-453	430	1	therefore	therefore	ADV
ftr-453	430	2	its	its	PRON
ftr-453	430	3	exemption	exemption	NOUN
ftr-453	430	4	from	from	ADP
ftr-453	430	5	the	the	DET
ftr-453	430	6	formal	formal	ADJ
ftr-453	430	7	income	income	NOUN
ftr-453	430	8	tax	tax	NOUN
ftr-453	430	9	neither	neither	CCONJ
ftr-453	430	10	erodes	erode	VERB
ftr-453	430	11	the	the	DET
ftr-453	430	12	tax	tax	NOUN
ftr-453	430	13	base	base	NOUN
ftr-453	430	14	nor	nor	CCONJ
ftr-453	430	15	otherwise	otherwise	ADV
ftr-453	430	16	harms	harm	VERB
ftr-453	430	17	the	the	DET
ftr-453	430	18	public	public	ADJ
ftr-453	430	19	wealth	wealth	NOUN
ftr-453	430	20	.	.	PUNCT
ftr-453	431	1	the	the	DET
ftr-453	431	2	public	public	NOUN
ftr-453	431	3	loses	lose	VERB
ftr-453	431	4	nothing	nothing	PRON
ftr-453	431	5	and	and	CCONJ
ftr-453	431	6	nobody	nobody	PRON
ftr-453	431	7	bears	bear	VERB
ftr-453	431	8	an	an	DET
ftr-453	431	9	unfair	unfair	ADJ
ftr-453	431	10	burden	burden	NOUN
ftr-453	431	11	by	by	ADP
ftr-453	431	12	exemption	exemption	NOUN
ftr-453	431	13	from	from	ADP
ftr-453	431	14	taxation	taxation	NOUN
ftr-453	431	15	granted	grant	VERB
ftr-453	431	16	to	to	ADP
ftr-453	431	17	charitable	charitable	ADJ
ftr-453	431	18	entities	entity	NOUN
ftr-453	431	19	.	.	PUNCT
ftr-453	432	1	an	an	DET
ftr-453	432	2	historical	historical	ADJ
ftr-453	432	3	case	case	NOUN
ftr-453	432	4	study	study	NOUN
ftr-453	432	5	suffices	suffice	VERB
ftr-453	432	6	to	to	PART
ftr-453	432	7	put	put	VERB
ftr-453	432	8	a	a	DET
ftr-453	432	9	fine	fine	ADJ
ftr-453	432	10	point	point	NOUN
ftr-453	432	11	on	on	ADP
ftr-453	432	12	the	the	DET
ftr-453	432	13	issue	issue	NOUN
ftr-453	432	14	and	and	CCONJ
ftr-453	432	15	inform	inform	VERB
ftr-453	432	16	our	our	PRON
ftr-453	432	17	further	further	ADJ
ftr-453	432	18	discussion	discussion	NOUN
ftr-453	432	19	.	.	PUNCT
ftr-453	433	1	in	in	ADP
ftr-453	433	2	commissioner	commissioner	PROPN
ftr-453	433	3	v.	v.	PROPN
ftr-453	433	4	brown	brown	PROPN
ftr-453	433	5	,	,	PUNCT
ftr-453	433	6	representatives	representative	NOUN
ftr-453	433	7	of51	of51	PROPN
ftr-453	433	8	a	a	DET
ftr-453	433	9	charity	charity	NOUN
ftr-453	433	10	devoted	devote	VERB
ftr-453	433	11	to	to	ADP
ftr-453	433	12	cancer	cancer	NOUN
ftr-453	433	13	research	research	NOUN
ftr-453	433	14	approached	approach	VERB
ftr-453	433	15	clay	clay	NOUN
ftr-453	433	16	and	and	CCONJ
ftr-453	433	17	dorothy	dorothy	PROPN
ftr-453	433	18	brown	brown	NOUN
ftr-453	433	19	with	with	ADP
ftr-453	433	20	a	a	DET
ftr-453	433	21	proposition	proposition	NOUN
ftr-453	433	22	to	to	PART
ftr-453	433	23	buy	buy	VERB
ftr-453	433	24	the	the	DET
ftr-453	433	25	browns	brown	NOUN
ftr-453	433	26	’	'	PUNCT
ftr-453	433	27	lumber	lumber	NOUN
ftr-453	433	28	mill	mill	NOUN
ftr-453	433	29	corporation	corporation	NOUN
ftr-453	433	30	.	.	PUNCT
ftr-453	434	1	at	at	ADP
ftr-453	434	2	the	the	DET
ftr-453	434	3	time	time	NOUN
ftr-453	434	4	,	,	PUNCT
ftr-453	434	5	the52	the52	ADJ
ftr-453	434	6	browns	brown	NOUN
ftr-453	434	7	had	have	VERB
ftr-453	434	8	neither	neither	CCONJ
ftr-453	434	9	the	the	DET
ftr-453	434	10	intent	intent	NOUN
ftr-453	434	11	nor	nor	CCONJ
ftr-453	434	12	desire	desire	VERB
ftr-453	434	13	to	to	PART
ftr-453	434	14	sell	sell	VERB
ftr-453	434	15	their	their	PRON
ftr-453	434	16	business	business	NOUN
ftr-453	434	17	.	.	PUNCT
ftr-453	435	1	after	after	SCONJ
ftr-453	435	2	being53	being53	PROPN
ftr-453	435	3	informed	inform	VERB
ftr-453	435	4	of	of	ADP
ftr-453	435	5	the	the	DET
ftr-453	435	6	significant	significant	ADJ
ftr-453	435	7	tax	tax	NOUN
ftr-453	435	8	savings	saving	NOUN
ftr-453	435	9	that	that	PRON
ftr-453	435	10	could	could	AUX
ftr-453	435	11	be	be	AUX
ftr-453	435	12	had	have	VERB
ftr-453	435	13	by	by	ADP
ftr-453	435	14	use	use	NOUN
ftr-453	435	15	of	of	ADP
ftr-453	435	16	a	a	DET
ftr-453	435	17	“	"	PUNCT
ftr-453	435	18	bootstrap	bootstrap	NOUN
ftr-453	435	19	sale”–information	sale”–information	PROPN
ftr-453	435	20	developed	develop	VERB
ftr-453	435	21	and	and	CCONJ
ftr-453	435	22	provided	provide	VERB
ftr-453	435	23	by	by	ADP
ftr-453	435	24	the	the	DET
ftr-453	435	25	charity	charity	NOUN
ftr-453	435	26	’s	’s	PART
ftr-453	435	27	board	board	PROPN
ftr-453	435	28	chairperson,54	chairperson,54	NOUN
ftr-453	435	29	–	–	PUNCT
ftr-453	435	30	the	the	DET
ftr-453	435	31	browns	brown	NOUN
ftr-453	435	32	agreed	agree	VERB
ftr-453	435	33	to	to	PART
ftr-453	435	34	sell	sell	VERB
ftr-453	435	35	the	the	DET
ftr-453	435	36	business	business	NOUN
ftr-453	435	37	.	.	PUNCT
ftr-453	436	1	the	the	DET
ftr-453	436	2	charity	charity	NOUN
ftr-453	436	3	purchased	purchase	VERB
ftr-453	436	4	all	all	DET
ftr-453	436	5	the	the	DET
ftr-453	436	6	stock	stock	NOUN
ftr-453	436	7	owned	own	VERB
ftr-453	436	8	by	by	ADP
ftr-453	436	9	the	the	DET
ftr-453	436	10	browns	brown	NOUN
ftr-453	436	11	in	in	ADP
ftr-453	436	12	the	the	DET
ftr-453	436	13	lumber	lumber	NOUN
ftr-453	436	14	business	business	NOUN
ftr-453	436	15	and	and	CCONJ
ftr-453	436	16	liquidated	liquidate	VERB
ftr-453	436	17	the	the	DET
ftr-453	436	18	corporation	corporation	NOUN
ftr-453	436	19	.	.	PUNCT
ftr-453	437	1	the	the	DET
ftr-453	437	2	charity	charity	NOUN
ftr-453	437	3	sold	sell	VERB
ftr-453	437	4	a	a	DET
ftr-453	437	5	portion	portion	NOUN
ftr-453	437	6	of	of	ADP
ftr-453	437	7	the	the	DET
ftr-453	437	8	corporation	corporation	NOUN
ftr-453	437	9	’s	’s	PART
ftr-453	437	10	assets	asset	NOUN
ftr-453	437	11	and	and	CCONJ
ftr-453	437	12	paid	pay	VERB
ftr-453	437	13	a	a	DET
ftr-453	437	14	small	small	ADJ
ftr-453	437	15	down	down	ADJ
ftr-453	437	16	payment	payment	NOUN
ftr-453	437	17	to	to	ADP
ftr-453	437	18	the	the	DET
ftr-453	437	19	browns	brown	NOUN
ftr-453	437	20	from	from	ADP
ftr-453	437	21	the	the	DET
ftr-453	437	22	proceeds	proceed	NOUN
ftr-453	437	23	.	.	PUNCT
ftr-453	438	1	the	the	DET
ftr-453	438	2	balance	balance	NOUN
ftr-453	438	3	was	be	AUX
ftr-453	438	4	represented	represent	VERB
ftr-453	438	5	by	by	ADP
ftr-453	438	6	a55	a55	NOUN
ftr-453	438	7	ten	ten	NUM
ftr-453	438	8	year	year	NOUN
ftr-453	438	9	,	,	PUNCT
ftr-453	438	10	non	non	ADJ
ftr-453	438	11	-	-	ADJ
ftr-453	438	12	interest	interest	ADJ
ftr-453	438	13	bearing	bearing	NOUN
ftr-453	438	14	note	note	NOUN
ftr-453	438	15	which	which	PRON
ftr-453	438	16	,	,	PUNCT
ftr-453	438	17	in	in	ADP
ftr-453	438	18	turn	turn	NOUN
ftr-453	438	19	,	,	PUNCT
ftr-453	438	20	was	be	AUX
ftr-453	438	21	secured	secure	VERB
ftr-453	438	22	by	by	ADP
ftr-453	438	23	a	a	DET
ftr-453	438	24	mortgage	mortgage	NOUN
ftr-453	438	25	on	on	ADP
ftr-453	438	26	the	the	DET
ftr-453	438	27	remaining	remain	VERB
ftr-453	438	28	assets	asset	NOUN
ftr-453	438	29	.	.	PUNCT
ftr-453	439	1	the	the	DET
ftr-453	439	2	charity	charity	NOUN
ftr-453	439	3	then	then	ADV
ftr-453	439	4	leased	lease	VERB
ftr-453	439	5	the	the	DET
ftr-453	439	6	remaining	remain	VERB
ftr-453	439	7	assets	asset	NOUN
ftr-453	439	8	to	to	ADP
ftr-453	439	9	a56	a56	X
ftr-453	439	10	newly	newly	ADV
ftr-453	439	11	formed	form	VERB
ftr-453	439	12	corporation	corporation	NOUN
ftr-453	439	13	that	that	PRON
ftr-453	439	14	continued	continue	VERB
ftr-453	439	15	the	the	DET
ftr-453	439	16	lumber	lumber	NOUN
ftr-453	439	17	mill	mill	NOUN
ftr-453	439	18	business	business	NOUN
ftr-453	439	19	(	(	PUNCT
ftr-453	439	20	in	in	ADP
ftr-453	439	21	the	the	DET
ftr-453	439	22	same	same	ADJ
ftr-453	439	23	building	building	NOUN
ftr-453	439	24	and	and	CCONJ
ftr-453	439	25	with	with	ADP
ftr-453	439	26	the	the	DET
ftr-453	439	27	same	same	ADJ
ftr-453	439	28	personnel	personnel	NOUN
ftr-453	439	29	as	as	ADP
ftr-453	439	30	before	before	ADP
ftr-453	439	31	the	the	DET
ftr-453	439	32	transaction	transaction	NOUN
ftr-453	439	33	)	)	PUNCT
ftr-453	439	34	under	under	ADP
ftr-453	439	35	a	a	DET
ftr-453	439	36	management	management	NOUN
ftr-453	439	37	contract	contract	NOUN
ftr-453	439	38	allowing	allow	VERB
ftr-453	439	39	the	the	DET
ftr-453	439	40	original	original	ADJ
ftr-453	439	41	sellers	seller	NOUN
ftr-453	439	42	to	to	PART
ftr-453	439	43	act	act	VERB
ftr-453	439	44	as	as	ADP
ftr-453	439	45	general	general	ADJ
ftr-453	439	46	manager	manager	NOUN
ftr-453	439	47	for	for	ADP
ftr-453	439	48	the	the	DET
ftr-453	439	49	full	full	ADJ
ftr-453	439	50	term	term	NOUN
ftr-453	439	51	of	of	ADP
ftr-453	439	52	the	the	DET
ftr-453	439	53	lease	lease	NOUN
ftr-453	439	54	.	.	PUNCT
ftr-453	440	1	the	the	DET
ftr-453	440	2	lease	lease	NOUN
ftr-453	440	3	payments	payment	NOUN
ftr-453	440	4	amounted	amount	VERB
ftr-453	440	5	to	to	ADP
ftr-453	440	6	80	80	NUM
ftr-453	440	7	%	%	NOUN
ftr-453	440	8	of	of	ADP
ftr-453	440	9	the	the	DET
ftr-453	440	10	profits57	profits57	NOUN
ftr-453	440	11	derived	derive	VERB
ftr-453	440	12	from	from	ADP
ftr-453	440	13	the	the	DET
ftr-453	440	14	lumber	lumber	NOUN
ftr-453	440	15	business	business	NOUN
ftr-453	440	16	.	.	PUNCT
ftr-453	441	1	the	the	DET
ftr-453	441	2	charity	charity	NOUN
ftr-453	441	3	,	,	PUNCT
ftr-453	441	4	in	in	ADP
ftr-453	441	5	turn	turn	NOUN
ftr-453	441	6	,	,	PUNCT
ftr-453	441	7	paid	pay	VERB
ftr-453	441	8	90	90	NUM
ftr-453	441	9	%	%	NOUN
ftr-453	441	10	of	of	ADP
ftr-453	441	11	those	those	DET
ftr-453	441	12	lease58	lease58	NOUN
ftr-453	441	13	payments	payment	NOUN
ftr-453	441	14	over	over	ADP
ftr-453	441	15	time	time	NOUN
ftr-453	441	16	to	to	ADP
ftr-453	441	17	the	the	DET
ftr-453	441	18	original	original	ADJ
ftr-453	441	19	sellers	seller	NOUN
ftr-453	441	20	as	as	ADP
ftr-453	441	21	payment	payment	NOUN
ftr-453	441	22	on	on	ADP
ftr-453	441	23	the	the	DET
ftr-453	441	24	ten	ten	NUM
ftr-453	441	25	-	-	PUNCT
ftr-453	441	26	year	year	NOUN
ftr-453	441	27	note	note	NOUN
ftr-453	441	28	.	.	PUNCT
ftr-453	442	1	the59	the59	ADJ
ftr-453	442	2	charity	charity	NOUN
ftr-453	442	3	was	be	AUX
ftr-453	442	4	not	not	PART
ftr-453	442	5	at	at	ADP
ftr-453	442	6	any	any	DET
ftr-453	442	7	risk	risk	NOUN
ftr-453	442	8	beyond	beyond	ADP
ftr-453	442	9	the	the	DET
ftr-453	442	10	lease	lease	NOUN
ftr-453	442	11	payments	payment	NOUN
ftr-453	442	12	derived	derive	VERB
ftr-453	442	13	from	from	ADP
ftr-453	442	14	the	the	DET
ftr-453	442	15	new	new	ADJ
ftr-453	442	16	corporation	corporation	NOUN
ftr-453	442	17	.	.	PUNCT
ftr-453	443	1	using	use	VERB
ftr-453	443	2	the	the	DET
ftr-453	443	3	installment	installment	NOUN
ftr-453	443	4	method	method	NOUN
ftr-453	443	5	,	,	PUNCT
ftr-453	443	6	the	the	DET
ftr-453	443	7	sellers	seller	NOUN
ftr-453	443	8	successfully	successfully	ADV
ftr-453	443	9	reported	report	VERB
ftr-453	443	10	a	a	DET
ftr-453	443	11	portion	portion	NOUN
ftr-453	443	12	of	of	ADP
ftr-453	443	13	each	each	DET
ftr-453	443	14	payment	payment	NOUN
ftr-453	443	15	as	as	ADP
ftr-453	443	16	long	long	ADJ
ftr-453	443	17	term	term	NOUN
ftr-453	443	18	capital	capital	NOUN
ftr-453	443	19	gain	gain	NOUN
ftr-453	443	20	.	.	PUNCT
ftr-453	444	1	thus	thus	ADV
ftr-453	444	2	,	,	PUNCT
ftr-453	444	3	while	while	SCONJ
ftr-453	444	4	continuing	continue	VERB
ftr-453	444	5	to60	to60	PROPN
ftr-453	444	6	own	own	VERB
ftr-453	444	7	all	all	PRON
ftr-453	444	8	but	but	SCONJ
ftr-453	444	9	title	title	NOUN
ftr-453	444	10	with	with	ADP
ftr-453	444	11	respect	respect	NOUN
ftr-453	444	12	to	to	ADP
ftr-453	444	13	the	the	DET
ftr-453	444	14	property	property	NOUN
ftr-453	444	15	,	,	PUNCT
ftr-453	444	16	the	the	DET
ftr-453	444	17	sellers	seller	NOUN
ftr-453	444	18	were	be	AUX
ftr-453	444	19	able	able	ADJ
ftr-453	444	20	to	to	PART
ftr-453	444	21	withdraw	withdraw	VERB
ftr-453	444	22	49	49	NUM
ftr-453	444	23	.	.	PUNCT
ftr-453	445	1	this	this	PRON
ftr-453	445	2	does	do	AUX
ftr-453	445	3	not	not	PART
ftr-453	445	4	mean	mean	VERB
ftr-453	445	5	that	that	SCONJ
ftr-453	445	6	charities	charity	NOUN
ftr-453	445	7	necessarily	necessarily	ADV
ftr-453	445	8	redistribute	redistribute	VERB
ftr-453	445	9	wealth	wealth	NOUN
ftr-453	445	10	from	from	ADP
ftr-453	445	11	rich	rich	ADJ
ftr-453	445	12	persons	person	NOUN
ftr-453	445	13	to	to	ADP
ftr-453	445	14	poor	poor	ADJ
ftr-453	445	15	persons	person	NOUN
ftr-453	445	16	.	.	PUNCT
ftr-453	446	1	for	for	ADP
ftr-453	446	2	example	example	NOUN
ftr-453	446	3	a	a	DET
ftr-453	446	4	tax	tax	NOUN
ftr-453	446	5	exempt	exempt	ADJ
ftr-453	446	6	-	-	PUNCT
ftr-453	446	7	corporation	corporation	NOUN
ftr-453	446	8	organized	organize	VERB
ftr-453	446	9	for	for	ADP
ftr-453	446	10	the	the	DET
ftr-453	446	11	arts	art	NOUN
ftr-453	446	12	redistributes	redistribute	VERB
ftr-453	446	13	wealth	wealth	NOUN
ftr-453	446	14	from	from	ADP
ftr-453	446	15	personal	personal	ADJ
ftr-453	446	16	consumption	consumption	NOUN
ftr-453	446	17	to	to	ADP
ftr-453	446	18	a	a	DET
ftr-453	446	19	different	different	ADJ
ftr-453	446	20	type	type	NOUN
ftr-453	446	21	of	of	ADP
ftr-453	446	22	consumption	consumption	NOUN
ftr-453	446	23	,	,	PUNCT
ftr-453	446	24	largely	largely	ADV
ftr-453	446	25	for	for	ADP
ftr-453	446	26	the	the	DET
ftr-453	446	27	benefit	benefit	NOUN
ftr-453	446	28	of	of	ADP
ftr-453	446	29	those	those	PRON
ftr-453	446	30	in	in	ADP
ftr-453	446	31	the	the	DET
ftr-453	446	32	upper	upper	ADJ
ftr-453	446	33	economic	economic	ADJ
ftr-453	446	34	classes	class	NOUN
ftr-453	446	35	.	.	PUNCT
ftr-453	447	1	50	50	NUM
ftr-453	447	2	.	.	PUNCT
ftr-453	448	1	the	the	DET
ftr-453	448	2	individual	individual	NOUN
ftr-453	448	3	’s	’s	PART
ftr-453	448	4	formal	formal	ADJ
ftr-453	448	5	tax	tax	NOUN
ftr-453	448	6	liability	liability	NOUN
ftr-453	448	7	is	be	AUX
ftr-453	448	8	likewise	likewise	ADV
ftr-453	448	9	decreased	decrease	VERB
ftr-453	448	10	as	as	ADP
ftr-453	448	11	a	a	DET
ftr-453	448	12	result	result	NOUN
ftr-453	448	13	of	of	ADP
ftr-453	448	14	her	her	PRON
ftr-453	448	15	provision	provision	NOUN
ftr-453	448	16	of	of	ADP
ftr-453	448	17	benefit	benefit	NOUN
ftr-453	448	18	to	to	ADP
ftr-453	448	19	society	society	NOUN
ftr-453	448	20	,	,	PUNCT
ftr-453	448	21	payable	payable	ADJ
ftr-453	448	22	via	via	ADP
ftr-453	448	23	charity	charity	NOUN
ftr-453	448	24	.	.	PUNCT
ftr-453	449	1	see	see	VERB
ftr-453	449	2	irc	irc	PROPN
ftr-453	449	3	§	§	PROPN
ftr-453	449	4	170	170	NUM
ftr-453	449	5	.	.	PUNCT
ftr-453	450	1	51	51	NUM
ftr-453	450	2	.	.	NUM
ftr-453	450	3	380	380	NUM
ftr-453	450	4	u.s	u.s	PROPN
ftr-453	450	5	.	.	PROPN
ftr-453	450	6	563	563	NUM
ftr-453	450	7	(	(	PUNCT
ftr-453	450	8	1965	1965	NUM
ftr-453	450	9	)	)	PUNCT
ftr-453	450	10	.	.	PUNCT
ftr-453	451	1	the	the	DET
ftr-453	451	2	facts	fact	NOUN
ftr-453	451	3	discussed	discuss	VERB
ftr-453	451	4	in	in	ADP
ftr-453	451	5	the	the	DET
ftr-453	451	6	text	text	NOUN
ftr-453	451	7	are	be	AUX
ftr-453	451	8	taken	take	VERB
ftr-453	451	9	from	from	ADP
ftr-453	451	10	the	the	DET
ftr-453	451	11	tax	tax	NOUN
ftr-453	451	12	court	court	NOUN
ftr-453	451	13	opinion	opinion	NOUN
ftr-453	451	14	.	.	PUNCT
ftr-453	452	1	52	52	NUM
ftr-453	452	2	.	.	PUNCT
ftr-453	452	3	see	see	VERB
ftr-453	452	4	brown	brown	PROPN
ftr-453	452	5	v.	v.	PROPN
ftr-453	452	6	commissioner	commissioner	PROPN
ftr-453	452	7	,	,	PUNCT
ftr-453	452	8	37	37	NUM
ftr-453	452	9	t.c	t.c	PROPN
ftr-453	452	10	.	.	PUNCT
ftr-453	453	1	at	at	ADP
ftr-453	453	2	461	461	NUM
ftr-453	453	3	,	,	PUNCT
ftr-453	453	4	464	464	NUM
ftr-453	453	5	(	(	PUNCT
ftr-453	453	6	1961	1961	NUM
ftr-453	453	7	)	)	PUNCT
ftr-453	453	8	.	.	PUNCT
ftr-453	454	1	53	53	NUM
ftr-453	454	2	.	.	PUNCT
ftr-453	454	3	see	see	VERB
ftr-453	454	4	i	i	PRON
ftr-453	454	5	d.	d.	PROPN
ftr-453	454	6	at	at	ADP
ftr-453	454	7	464	464	NUM
ftr-453	454	8	-	-	SYM
ftr-453	454	9	65	65	NUM
ftr-453	454	10	.	.	PUNCT
ftr-453	455	1	54	54	NUM
ftr-453	455	2	.	.	PUNCT
ftr-453	456	1	see	see	VERB
ftr-453	456	2	i	i	PRON
ftr-453	456	3	d.	d.	PROPN
ftr-453	456	4	at	at	ADP
ftr-453	456	5	465	465	NUM
ftr-453	456	6	.	.	PUNCT
ftr-453	457	1	55	55	NUM
ftr-453	457	2	.	.	PUNCT
ftr-453	458	1	see	see	VERB
ftr-453	458	2	i	i	PRON
ftr-453	458	3	d.	d.	PROPN
ftr-453	458	4	at	at	ADP
ftr-453	458	5	472	472	NUM
ftr-453	458	6	,	,	PUNCT
ftr-453	458	7	474	474	NUM
ftr-453	458	8	.	.	PUNCT
ftr-453	459	1	56	56	NUM
ftr-453	459	2	.	.	PUNCT
ftr-453	459	3	see	see	VERB
ftr-453	459	4	i	i	PRON
ftr-453	459	5	d.	d.	PROPN
ftr-453	459	6	at	at	ADP
ftr-453	459	7	472	472	NUM
ftr-453	459	8	-	-	SYM
ftr-453	459	9	73	73	NUM
ftr-453	459	10	.	.	PUNCT
ftr-453	460	1	57	57	NUM
ftr-453	460	2	.	.	PUNCT
ftr-453	461	1	see	see	VERB
ftr-453	461	2	i	i	PRON
ftr-453	461	3	d.	d.	PROPN
ftr-453	461	4	at	at	ADP
ftr-453	461	5	475	475	NUM
ftr-453	461	6	-	-	SYM
ftr-453	461	7	76	76	NUM
ftr-453	461	8	.	.	PUNCT
ftr-453	462	1	58	58	NUM
ftr-453	462	2	.	.	PUNCT
ftr-453	463	1	see	see	VERB
ftr-453	463	2	i	i	PRON
ftr-453	463	3	d.	d.	PROPN
ftr-453	463	4	at	at	ADP
ftr-453	463	5	475	475	NUM
ftr-453	463	6	,	,	PUNCT
ftr-453	463	7	477	477	NUM
ftr-453	463	8	.	.	PUNCT
ftr-453	464	1	59	59	NUM
ftr-453	464	2	.	.	PUNCT
ftr-453	465	1	see	see	VERB
ftr-453	465	2	i	i	PRON
ftr-453	465	3	d.	d.	PROPN
ftr-453	465	4	at	at	ADP
ftr-453	465	5	477	477	NUM
ftr-453	465	6	.	.	PUNCT
ftr-453	466	1	60	60	NUM
ftr-453	466	2	.	.	PUNCT
ftr-453	467	1	see	see	VERB
ftr-453	467	2	i	i	PRON
ftr-453	467	3	d.	d.	PROPN
ftr-453	467	4	at	at	ADP
ftr-453	467	5	482	482	NUM
ftr-453	467	6	.	.	PUNCT
ftr-453	468	1	784	784	NUM
ftr-453	468	2	florida	florida	PROPN
ftr-453	468	3	tax	tax	NOUN
ftr-453	468	4	review	review	NOUN
ftr-453	468	5	[	[	X
ftr-453	468	6	vol	vol	NOUN
ftr-453	468	7	.	.	PUNCT
ftr-453	469	1	4:12	4:12	NUM
ftr-453	469	2	earnings	earning	NOUN
ftr-453	469	3	over	over	ADP
ftr-453	469	4	a	a	DET
ftr-453	469	5	ten	ten	NUM
ftr-453	469	6	-	-	PUNCT
ftr-453	469	7	year	year	NOUN
ftr-453	469	8	period	period	NOUN
ftr-453	469	9	and	and	CCONJ
ftr-453	469	10	have	have	VERB
ftr-453	469	11	those	those	DET
ftr-453	469	12	earnings	earning	NOUN
ftr-453	469	13	taxed	tax	VERB
ftr-453	469	14	at	at	ADP
ftr-453	469	15	preferential	preferential	ADJ
ftr-453	469	16	capital	capital	NOUN
ftr-453	469	17	gain	gain	NOUN
ftr-453	469	18	rates	rate	NOUN
ftr-453	469	19	,	,	PUNCT
ftr-453	469	20	and	and	CCONJ
ftr-453	469	21	all	all	ADV
ftr-453	469	22	at	at	ADP
ftr-453	469	23	the	the	DET
ftr-453	469	24	initiation	initiation	NOUN
ftr-453	469	25	of	of	ADP
ftr-453	469	26	the	the	DET
ftr-453	469	27	charitable	charitable	ADJ
ftr-453	469	28	organization	organization	NOUN
ftr-453	469	29	.	.	PUNCT
ftr-453	470	1	that61	that61	PROPN
ftr-453	470	2	is	be	AUX
ftr-453	470	3	,	,	PUNCT
ftr-453	470	4	the	the	DET
ftr-453	470	5	brown	brown	NOUN
ftr-453	470	6	’s	’s	PART
ftr-453	470	7	were	be	AUX
ftr-453	470	8	able	able	ADJ
ftr-453	470	9	to	to	PART
ftr-453	470	10	assume	assume	VERB
ftr-453	470	11	the	the	DET
ftr-453	470	12	appearance	appearance	NOUN
ftr-453	470	13	of	of	ADP
ftr-453	470	14	having	having	AUX
ftr-453	470	15	completed	complete	VERB
ftr-453	470	16	a	a	DET
ftr-453	470	17	recognition	recognition	NOUN
ftr-453	470	18	event	event	NOUN
ftr-453	470	19	–	–	PUNCT
ftr-453	470	20	a	a	DET
ftr-453	470	21	sale	sale	NOUN
ftr-453	470	22	–	–	PUNCT
ftr-453	470	23	with	with	ADP
ftr-453	470	24	respect	respect	NOUN
ftr-453	470	25	to	to	ADP
ftr-453	470	26	a	a	DET
ftr-453	470	27	capital	capital	NOUN
ftr-453	470	28	asset	asset	NOUN
ftr-453	470	29	,	,	PUNCT
ftr-453	470	30	without	without	ADP
ftr-453	470	31	actually	actually	ADV
ftr-453	470	32	engaging	engage	VERB
ftr-453	470	33	in	in	ADP
ftr-453	470	34	that	that	DET
ftr-453	470	35	behavior	behavior	NOUN
ftr-453	470	36	.	.	PUNCT
ftr-453	471	1	the	the	DET
ftr-453	471	2	familiar	familiar	ADJ
ftr-453	471	3	story	story	NOUN
ftr-453	471	4	would	would	AUX
ftr-453	471	5	not	not	PART
ftr-453	471	6	be	be	AUX
ftr-453	471	7	complete	complete	ADJ
ftr-453	471	8	without62	without62	NOUN
ftr-453	471	9	noting	note	VERB
ftr-453	471	10	that	that	SCONJ
ftr-453	471	11	at	at	ADP
ftr-453	471	12	the	the	DET
ftr-453	471	13	end	end	NOUN
ftr-453	471	14	of	of	ADP
ftr-453	471	15	the	the	DET
ftr-453	471	16	ten	ten	NUM
ftr-453	471	17	year	year	NOUN
ftr-453	471	18	period	period	NOUN
ftr-453	471	19	,	,	PUNCT
ftr-453	471	20	the	the	DET
ftr-453	471	21	charity	charity	NOUN
ftr-453	471	22	would	would	AUX
ftr-453	471	23	own	own	VERB
ftr-453	471	24	the	the	DET
ftr-453	471	25	lumber	lumber	NOUN
ftr-453	471	26	business	business	NOUN
ftr-453	471	27	without	without	ADP
ftr-453	471	28	ever	ever	ADV
ftr-453	471	29	having	having	AUX
ftr-453	471	30	paid	pay	VERB
ftr-453	471	31	any	any	PRON
ftr-453	471	32	of	of	ADP
ftr-453	471	33	its	its	PRON
ftr-453	471	34	own	own	ADJ
ftr-453	471	35	funds	fund	NOUN
ftr-453	471	36	.	.	PUNCT
ftr-453	472	1	it	it	PRON
ftr-453	472	2	could	could	AUX
ftr-453	472	3	then	then	ADV
ftr-453	472	4	liquidate	liquidate	VERB
ftr-453	472	5	the	the	DET
ftr-453	472	6	business	business	NOUN
ftr-453	472	7	completely	completely	ADV
ftr-453	472	8	and	and	CCONJ
ftr-453	472	9	apply	apply	VERB
ftr-453	472	10	the	the	DET
ftr-453	472	11	proceeds	proceed	NOUN
ftr-453	472	12	towards	towards	ADP
ftr-453	472	13	cancer	cancer	NOUN
ftr-453	472	14	research	research	NOUN
ftr-453	472	15	.	.	PUNCT
ftr-453	473	1	the	the	DET
ftr-453	473	2	successful	successful	ADJ
ftr-453	473	3	conduct	conduct	NOUN
ftr-453	473	4	of	of	ADP
ftr-453	473	5	the	the	DET
ftr-453	473	6	bootstrap	bootstrap	NOUN
ftr-453	473	7	sale	sale	NOUN
ftr-453	473	8	in	in	ADP
ftr-453	473	9	clay	clay	NOUN
ftr-453	473	10	brown	brown	NOUN
ftr-453	473	11	exemplifies	exemplify	VERB
ftr-453	473	12	the	the	DET
ftr-453	473	13	first	first	ADJ
ftr-453	473	14	two	two	NUM
ftr-453	473	15	assumptions	assumption	NOUN
ftr-453	473	16	and	and	CCONJ
ftr-453	473	17	creates	create	VERB
ftr-453	473	18	a	a	DET
ftr-453	473	19	serious	serious	ADJ
ftr-453	473	20	challenge	challenge	NOUN
ftr-453	473	21	to	to	ADP
ftr-453	473	22	the	the	DET
ftr-453	473	23	third	third	NOUN
ftr-453	473	24	.	.	PUNCT
ftr-453	474	1	even	even	ADV
ftr-453	474	2	during	during	ADP
ftr-453	474	3	its	its	PRON
ftr-453	474	4	heyday	heyday	NOUN
ftr-453	474	5	,	,	PUNCT
ftr-453	474	6	the	the	DET
ftr-453	474	7	charitable	charitable	ADJ
ftr-453	474	8	bootstrap	bootstrap	NOUN
ftr-453	474	9	was	be	AUX
ftr-453	474	10	candidly	candidly	ADV
ftr-453	474	11	recognized	recognize	VERB
ftr-453	474	12	as	as	ADP
ftr-453	474	13	a	a	DET
ftr-453	474	14	tax	tax	NOUN
ftr-453	474	15	shelter	shelter	NOUN
ftr-453	474	16	.	.	PUNCT
ftr-453	475	1	the	the	DET
ftr-453	475	2	supposed	suppose	VERB
ftr-453	475	3	harm	harm	NOUN
ftr-453	475	4	was	be	AUX
ftr-453	475	5	the	the	DET
ftr-453	475	6	conversion	conversion	NOUN
ftr-453	475	7	of	of	ADP
ftr-453	475	8	what	what	PRON
ftr-453	475	9	should	should	AUX
ftr-453	475	10	have	have	AUX
ftr-453	475	11	been	be	AUX
ftr-453	475	12	treated	treat	VERB
ftr-453	475	13	as	as	ADP
ftr-453	475	14	ordinary	ordinary	ADJ
ftr-453	475	15	income	income	NOUN
ftr-453	475	16	into	into	ADP
ftr-453	475	17	capital	capital	NOUN
ftr-453	475	18	gain	gain	NOUN
ftr-453	475	19	income	income	NOUN
ftr-453	475	20	.	.	PUNCT
ftr-453	476	1	given	give	VERB
ftr-453	476	2	an	an	DET
ftr-453	476	3	understanding63	understanding63	NOUN
ftr-453	476	4	of	of	ADP
ftr-453	476	5	the	the	DET
ftr-453	476	6	policy	policy	NOUN
ftr-453	476	7	underlying	underlie	VERB
ftr-453	476	8	the	the	DET
ftr-453	476	9	capital	capital	NOUN
ftr-453	476	10	gains	gain	NOUN
ftr-453	476	11	preference	preference	NOUN
ftr-453	476	12	,	,	PUNCT
ftr-453	476	13	it	it	PRON
ftr-453	476	14	is	be	AUX
ftr-453	476	15	easy	easy	ADJ
ftr-453	476	16	to	to	PART
ftr-453	476	17	see	see	VERB
ftr-453	476	18	how	how	SCONJ
ftr-453	476	19	the	the	DET
ftr-453	476	20	taking	taking	NOUN
ftr-453	476	21	of	of	ADP
ftr-453	476	22	the	the	DET
ftr-453	476	23	capital	capital	NOUN
ftr-453	476	24	gains	gain	NOUN
ftr-453	476	25	benefit	benefit	NOUN
ftr-453	476	26	in	in	ADP
ftr-453	476	27	the	the	DET
ftr-453	476	28	bootstrap	bootstrap	NOUN
ftr-453	476	29	transaction	transaction	NOUN
ftr-453	476	30	distorts	distort	VERB
ftr-453	476	31	the	the	DET
ftr-453	476	32	ideal	ideal	ADJ
ftr-453	476	33	tax	tax	NOUN
ftr-453	476	34	base	base	NOUN
ftr-453	476	35	.	.	PUNCT
ftr-453	477	1	the	the	DET
ftr-453	477	2	capital	capital	NOUN
ftr-453	477	3	gains	gain	VERB
ftr-453	477	4	tax	tax	NOUN
ftr-453	477	5	rate	rate	NOUN
ftr-453	477	6	is	be	AUX
ftr-453	477	7	designed	design	VERB
ftr-453	477	8	principally	principally	ADV
ftr-453	477	9	to	to	PART
ftr-453	477	10	alleviate	alleviate	VERB
ftr-453	477	11	two	two	NUM
ftr-453	477	12	problems	problem	NOUN
ftr-453	477	13	.	.	PUNCT
ftr-453	478	1	the	the	DET
ftr-453	478	2	first	first	ADJ
ftr-453	478	3	,	,	PUNCT
ftr-453	478	4	bunching	bunching	NOUN
ftr-453	478	5	,	,	PUNCT
ftr-453	478	6	refers	refer	VERB
ftr-453	478	7	to	to	ADP
ftr-453	478	8	the	the	DET
ftr-453	478	9	realization	realization	NOUN
ftr-453	478	10	in	in	ADP
ftr-453	478	11	one	one	NUM
ftr-453	478	12	year	year	NOUN
ftr-453	478	13	of	of	ADP
ftr-453	478	14	appreciation	appreciation	NOUN
ftr-453	478	15	occurring	occur	VERB
ftr-453	478	16	over	over	ADP
ftr-453	478	17	several	several	ADJ
ftr-453	478	18	years	year	NOUN
ftr-453	478	19	and	and	CCONJ
ftr-453	478	20	thereby	thereby	ADV
ftr-453	478	21	requiring	require	VERB
ftr-453	478	22	a	a	DET
ftr-453	478	23	taxpayer	taxpayer	NOUN
ftr-453	478	24	to	to	PART
ftr-453	478	25	pay	pay	VERB
ftr-453	478	26	tax	tax	NOUN
ftr-453	478	27	at	at	ADP
ftr-453	478	28	a	a	DET
ftr-453	478	29	suddenly	suddenly	ADV
ftr-453	478	30	higher	high	ADJ
ftr-453	478	31	rate	rate	NOUN
ftr-453	478	32	than	than	ADP
ftr-453	478	33	that	that	PRON
ftr-453	478	34	which	which	PRON
ftr-453	478	35	is	be	AUX
ftr-453	478	36	accurate	accurate	ADJ
ftr-453	478	37	,	,	PUNCT
ftr-453	478	38	assuming	assume	VERB
ftr-453	478	39	a	a	DET
ftr-453	478	40	taxpayer	taxpayer	NOUN
ftr-453	478	41	’s	’s	PART
ftr-453	478	42	average	average	ADJ
ftr-453	478	43	rate	rate	NOUN
ftr-453	478	44	over	over	ADP
ftr-453	478	45	time	time	NOUN
ftr-453	478	46	is	be	AUX
ftr-453	478	47	most	most	ADV
ftr-453	478	48	accurate	accurate	ADJ
ftr-453	478	49	.	.	PUNCT
ftr-453	479	1	the	the	DET
ftr-453	479	2	reduction	reduction	NOUN
ftr-453	479	3	in	in	ADP
ftr-453	479	4	tax	tax	NOUN
ftr-453	479	5	rate64	rate64	NOUN
ftr-453	479	6	for	for	ADP
ftr-453	479	7	capital	capital	NOUN
ftr-453	479	8	gain	gain	NOUN
ftr-453	479	9	is	be	AUX
ftr-453	479	10	said	say	VERB
ftr-453	479	11	to	to	PART
ftr-453	479	12	alleviate	alleviate	VERB
ftr-453	479	13	that	that	ADV
ftr-453	479	14	sudden	sudden	ADJ
ftr-453	479	15	spike	spike	NOUN
ftr-453	479	16	and	and	CCONJ
ftr-453	479	17	thereby	thereby	ADV
ftr-453	479	18	ameliorate	ameliorate	VERB
ftr-453	479	19	61	61	NUM
ftr-453	479	20	.	.	PUNCT
ftr-453	480	1	see	see	VERB
ftr-453	480	2	i	i	PRON
ftr-453	480	3	d.	d.	PROPN
ftr-453	480	4	at	at	ADP
ftr-453	480	5	483	483	NUM
ftr-453	480	6	-	-	SYM
ftr-453	480	7	84	84	NUM
ftr-453	480	8	.	.	PUNCT
ftr-453	481	1	62	62	NUM
ftr-453	481	2	.	.	PUNCT
ftr-453	482	1	that	that	SCONJ
ftr-453	482	2	the	the	DET
ftr-453	482	3	supreme	supreme	PROPN
ftr-453	482	4	court	court	PROPN
ftr-453	482	5	eventually	eventually	ADV
ftr-453	482	6	upheld	uphold	VERB
ftr-453	482	7	the	the	DET
ftr-453	482	8	transaction	transaction	NOUN
ftr-453	482	9	as	as	ADP
ftr-453	482	10	a	a	DET
ftr-453	482	11	true	true	ADJ
ftr-453	482	12	sale	sale	NOUN
ftr-453	482	13	does	do	AUX
ftr-453	482	14	not	not	PART
ftr-453	482	15	negate	negate	VERB
ftr-453	482	16	the	the	DET
ftr-453	482	17	conclusion	conclusion	NOUN
ftr-453	482	18	that	that	SCONJ
ftr-453	482	19	the	the	DET
ftr-453	482	20	transaction	transaction	NOUN
ftr-453	482	21	amounts	amount	VERB
ftr-453	482	22	to	to	ADP
ftr-453	482	23	a	a	DET
ftr-453	482	24	tax	tax	NOUN
ftr-453	482	25	shelter	shelter	NOUN
ftr-453	482	26	under	under	ADP
ftr-453	482	27	the	the	DET
ftr-453	482	28	definition	definition	NOUN
ftr-453	482	29	adopted	adopt	VERB
ftr-453	482	30	in	in	ADP
ftr-453	482	31	this	this	DET
ftr-453	482	32	article	article	NOUN
ftr-453	482	33	.	.	PUNCT
ftr-453	483	1	see	see	VERB
ftr-453	483	2	supra	supra	PROPN
ftr-453	483	3	notes	note	VERB
ftr-453	483	4	19	19	NUM
ftr-453	483	5	-	-	SYM
ftr-453	483	6	23	23	NUM
ftr-453	483	7	and	and	CCONJ
ftr-453	483	8	accompanying	accompany	VERB
ftr-453	483	9	text	text	NOUN
ftr-453	483	10	.	.	PUNCT
ftr-453	484	1	indeed	indeed	ADV
ftr-453	484	2	,	,	PUNCT
ftr-453	484	3	one	one	NUM
ftr-453	484	4	of	of	ADP
ftr-453	484	5	the	the	DET
ftr-453	484	6	requirements	requirement	NOUN
ftr-453	484	7	for	for	ADP
ftr-453	484	8	a	a	DET
ftr-453	484	9	tax	tax	NOUN
ftr-453	484	10	shelter	shelter	NOUN
ftr-453	484	11	transaction	transaction	NOUN
ftr-453	484	12	is	be	AUX
ftr-453	484	13	that	that	SCONJ
ftr-453	484	14	the	the	DET
ftr-453	484	15	taxpayer	taxpayer	NOUN
ftr-453	484	16	successfully	successfully	ADV
ftr-453	484	17	attain	attain	VERB
ftr-453	484	18	the	the	DET
ftr-453	484	19	label	label	NOUN
ftr-453	484	20	attached	attach	VERB
ftr-453	484	21	to	to	ADP
ftr-453	484	22	a	a	DET
ftr-453	484	23	transaction	transaction	NOUN
ftr-453	484	24	without	without	ADP
ftr-453	484	25	actually	actually	ADV
ftr-453	484	26	achieving	achieve	VERB
ftr-453	484	27	the	the	DET
ftr-453	484	28	underlying	underlie	VERB
ftr-453	484	29	status	status	NOUN
ftr-453	484	30	or	or	CCONJ
ftr-453	484	31	engaging	engage	VERB
ftr-453	484	32	in	in	ADP
ftr-453	484	33	the	the	DET
ftr-453	484	34	behavior	behavior	NOUN
ftr-453	484	35	for	for	ADP
ftr-453	484	36	which	which	PRON
ftr-453	484	37	the	the	DET
ftr-453	484	38	label	label	NOUN
ftr-453	484	39	is	be	AUX
ftr-453	484	40	a	a	DET
ftr-453	484	41	convenient	convenient	ADJ
ftr-453	484	42	shorthand	shorthand	NOUN
ftr-453	484	43	and	and	CCONJ
ftr-453	484	44	to	to	PART
ftr-453	484	45	which	which	PRON
ftr-453	484	46	the	the	DET
ftr-453	484	47	tax	tax	NOUN
ftr-453	484	48	benefit	benefit	NOUN
ftr-453	484	49	attaches	attach	VERB
ftr-453	484	50	.	.	PUNCT
ftr-453	485	1	see	see	VERB
ftr-453	485	2	i	i	PRON
ftr-453	485	3	d.	d.	PROPN
ftr-453	485	4	in	in	ADP
ftr-453	485	5	fact	fact	NOUN
ftr-453	485	6	,	,	PUNCT
ftr-453	485	7	contemporary	contemporary	ADJ
ftr-453	485	8	judicial	judicial	ADJ
ftr-453	485	9	opinions	opinion	NOUN
ftr-453	485	10	and	and	CCONJ
ftr-453	485	11	legislative	legislative	ADJ
ftr-453	485	12	proposals	proposal	NOUN
ftr-453	485	13	acknowledge	acknowledge	VERB
ftr-453	485	14	,	,	PUNCT
ftr-453	485	15	explicitly	explicitly	ADV
ftr-453	485	16	or	or	CCONJ
ftr-453	485	17	implicitly	implicitly	ADV
ftr-453	485	18	,	,	PUNCT
ftr-453	485	19	that	that	SCONJ
ftr-453	485	20	a	a	DET
ftr-453	485	21	taxpayer	taxpayer	NOUN
ftr-453	485	22	has	have	AUX
ftr-453	485	23	actually	actually	ADV
ftr-453	485	24	engaged	engage	VERB
ftr-453	485	25	in	in	ADP
ftr-453	485	26	a	a	DET
ftr-453	485	27	transaction	transaction	NOUN
ftr-453	485	28	,	,	PUNCT
ftr-453	485	29	the	the	DET
ftr-453	485	30	label	label	NOUN
ftr-453	485	31	of	of	ADP
ftr-453	485	32	which	which	PRON
ftr-453	485	33	triggers	trigger	VERB
ftr-453	485	34	tax	tax	NOUN
ftr-453	485	35	benefit	benefit	NOUN
ftr-453	485	36	.	.	PUNCT
ftr-453	486	1	contemporary	contemporary	ADJ
ftr-453	486	2	judicial	judicial	ADJ
ftr-453	486	3	opinions	opinion	NOUN
ftr-453	486	4	and	and	CCONJ
ftr-453	486	5	legislative	legislative	ADJ
ftr-453	486	6	proposals	proposal	NOUN
ftr-453	486	7	go	go	VERB
ftr-453	486	8	further	far	ADV
ftr-453	486	9	by	by	ADP
ftr-453	486	10	disallowing	disallow	VERB
ftr-453	486	11	the	the	DET
ftr-453	486	12	tax	tax	NOUN
ftr-453	486	13	benefit	benefit	NOUN
ftr-453	486	14	when	when	SCONJ
ftr-453	486	15	the	the	DET
ftr-453	486	16	transaction	transaction	NOUN
ftr-453	486	17	,	,	PUNCT
ftr-453	486	18	or	or	CCONJ
ftr-453	486	19	the	the	DET
ftr-453	486	20	label	label	NOUN
ftr-453	486	21	thereof	thereof	ADV
ftr-453	486	22	,	,	PUNCT
ftr-453	486	23	does	do	AUX
ftr-453	486	24	not	not	PART
ftr-453	486	25	accurately	accurately	ADV
ftr-453	486	26	signal	signal	VERB
ftr-453	486	27	the	the	DET
ftr-453	486	28	achievement	achievement	NOUN
ftr-453	486	29	of	of	ADP
ftr-453	486	30	a	a	DET
ftr-453	486	31	status	status	NOUN
ftr-453	486	32	or	or	CCONJ
ftr-453	486	33	the	the	DET
ftr-453	486	34	engagement	engagement	NOUN
ftr-453	486	35	in	in	ADP
ftr-453	486	36	a	a	DET
ftr-453	486	37	certain	certain	ADJ
ftr-453	486	38	behavior	behavior	NOUN
ftr-453	486	39	to	to	PART
ftr-453	486	40	which	which	PRON
ftr-453	486	41	the	the	DET
ftr-453	486	42	sought	seek	VERB
ftr-453	486	43	-	-	PUNCT
ftr-453	486	44	after	after	ADP
ftr-453	486	45	tax	tax	NOUN
ftr-453	486	46	benefit	benefit	NOUN
ftr-453	486	47	attaches	attach	VERB
ftr-453	486	48	.	.	PUNCT
ftr-453	487	1	see	see	VERB
ftr-453	487	2	supra	supra	PROPN
ftr-453	487	3	note	note	PROPN
ftr-453	487	4	12	12	NUM
ftr-453	487	5	and	and	CCONJ
ftr-453	487	6	the	the	DET
ftr-453	487	7	cases	case	NOUN
ftr-453	487	8	and	and	CCONJ
ftr-453	487	9	legislative	legislative	ADJ
ftr-453	487	10	proposals	proposal	NOUN
ftr-453	487	11	cited	cite	VERB
ftr-453	487	12	therein	therein	ADV
ftr-453	487	13	.	.	PUNCT
ftr-453	488	1	63	63	NUM
ftr-453	488	2	.	.	PUNCT
ftr-453	489	1	writers	writer	NOUN
ftr-453	489	2	of	of	ADP
ftr-453	489	3	the	the	DET
ftr-453	489	4	era	era	NOUN
ftr-453	489	5	generally	generally	ADV
ftr-453	489	6	agreed	agree	VERB
ftr-453	489	7	that	that	SCONJ
ftr-453	489	8	achieving	achieve	VERB
ftr-453	489	9	a	a	DET
ftr-453	489	10	“	"	PUNCT
ftr-453	489	11	sale	sale	NOUN
ftr-453	489	12	”	"	PUNCT
ftr-453	489	13	transaction	transaction	NOUN
ftr-453	489	14	in	in	ADP
ftr-453	489	15	such	such	ADJ
ftr-453	489	16	cases	case	NOUN
ftr-453	489	17	was	be	AUX
ftr-453	489	18	misleading	misleading	ADJ
ftr-453	489	19	to	to	ADP
ftr-453	489	20	the	the	DET
ftr-453	489	21	extent	extent	NOUN
ftr-453	489	22	such	such	ADJ
ftr-453	489	23	achievement	achievement	NOUN
ftr-453	489	24	triggered	trigger	VERB
ftr-453	489	25	the	the	DET
ftr-453	489	26	benefits	benefit	NOUN
ftr-453	489	27	of	of	ADP
ftr-453	489	28	capital	capital	NOUN
ftr-453	489	29	gains	gain	NOUN
ftr-453	489	30	taxation	taxation	NOUN
ftr-453	489	31	.	.	PUNCT
ftr-453	490	1	see	see	VERB
ftr-453	490	2	james	james	PROPN
ftr-453	490	3	a.	a.	PROPN
ftr-453	490	4	moore	moore	PROPN
ftr-453	490	5	&	&	CCONJ
ftr-453	490	6	david	david	PROPN
ftr-453	490	7	h.w	h.w	PROPN
ftr-453	490	8	.	.	PROPN
ftr-453	490	9	dohan	dohan	PROPN
ftr-453	490	10	,	,	PUNCT
ftr-453	490	11	sales	sale	NOUN
ftr-453	490	12	,	,	PUNCT
ftr-453	490	13	churches	church	NOUN
ftr-453	490	14	,	,	PUNCT
ftr-453	490	15	and	and	CCONJ
ftr-453	490	16	monkeyshines	monkeyshine	NOUN
ftr-453	490	17	,	,	PUNCT
ftr-453	490	18	11	11	NUM
ftr-453	490	19	tax	tax	NOUN
ftr-453	490	20	l.	l.	PROPN
ftr-453	490	21	rev	rev	PROPN
ftr-453	490	22	.	.	PROPN
ftr-453	490	23	87	87	NUM
ftr-453	490	24	,	,	PUNCT
ftr-453	490	25	87	87	NUM
ftr-453	490	26	(	(	PUNCT
ftr-453	490	27	1955	1955	NUM
ftr-453	490	28	-	-	SYM
ftr-453	490	29	56	56	NUM
ftr-453	490	30	)	)	PUNCT
ftr-453	490	31	;	;	PUNCT
ftr-453	490	32	geoffrey	geoffrey	PROPN
ftr-453	490	33	j.	j.	PROPN
ftr-453	490	34	lanning	lanning	PROPN
ftr-453	490	35	,	,	PUNCT
ftr-453	490	36	tax	tax	NOUN
ftr-453	490	37	erosion	erosion	NOUN
ftr-453	490	38	and	and	CCONJ
ftr-453	490	39	the”bootstrap	the”bootstrap	NOUN
ftr-453	490	40	sale	sale	NOUN
ftr-453	490	41	”	"	PUNCT
ftr-453	490	42	of	of	ADP
ftr-453	490	43	a	a	DET
ftr-453	490	44	business	business	NOUN
ftr-453	490	45	,	,	PUNCT
ftr-453	490	46	108	108	NUM
ftr-453	490	47	u.	u.	PROPN
ftr-453	490	48	pa	pa	PROPN
ftr-453	490	49	.	.	PUNCT
ftr-453	490	50	l.	l.	PROPN
ftr-453	490	51	rev	rev	PROPN
ftr-453	490	52	.	.	PROPN
ftr-453	490	53	623	623	NUM
ftr-453	490	54	,	,	PUNCT
ftr-453	490	55	623	623	NUM
ftr-453	490	56	(	(	PUNCT
ftr-453	490	57	1960	1960	NUM
ftr-453	490	58	)	)	PUNCT
ftr-453	490	59	.	.	PUNCT
ftr-453	491	1	even	even	ADV
ftr-453	491	2	contemporary	contemporary	ADJ
ftr-453	491	3	authors	author	NOUN
ftr-453	491	4	note	note	VERB
ftr-453	491	5	that	that	SCONJ
ftr-453	491	6	a	a	DET
ftr-453	491	7	“	"	PUNCT
ftr-453	491	8	sale	sale	NOUN
ftr-453	491	9	”	"	PUNCT
ftr-453	491	10	was	be	AUX
ftr-453	491	11	achieved	achieve	VERB
ftr-453	491	12	,	,	PUNCT
ftr-453	491	13	but	but	CCONJ
ftr-453	491	14	in	in	ADP
ftr-453	491	15	name	name	NOUN
ftr-453	491	16	only	only	ADV
ftr-453	491	17	.	.	PUNCT
ftr-453	492	1	see	see	VERB
ftr-453	492	2	suzanne	suzanne	PROPN
ftr-453	492	3	ross	ross	PROPN
ftr-453	492	4	mcdowell	mcdowell	PROPN
ftr-453	492	5	,	,	PUNCT
ftr-453	492	6	taxing	tax	VERB
ftr-453	492	7	leveraged	leveraged	ADJ
ftr-453	492	8	investments	investment	NOUN
ftr-453	492	9	of	of	ADP
ftr-453	492	10	charitable	charitable	ADJ
ftr-453	492	11	organizations	organization	NOUN
ftr-453	492	12	:	:	PUNCT
ftr-453	492	13	what	what	PRON
ftr-453	492	14	is	be	AUX
ftr-453	492	15	the	the	DET
ftr-453	492	16	rationale	rationale	NOUN
ftr-453	492	17	?	?	PUNCT
ftr-453	492	18	,	,	PUNCT
ftr-453	492	19	39	39	NUM
ftr-453	492	20	case	case	NOUN
ftr-453	492	21	w.	w.	NOUN
ftr-453	492	22	res	res	PROPN
ftr-453	492	23	.	.	PUNCT
ftr-453	493	1	l.	l.	PROPN
ftr-453	493	2	rev	rev	PROPN
ftr-453	493	3	.	.	PROPN
ftr-453	493	4	705	705	NUM
ftr-453	493	5	,	,	PUNCT
ftr-453	493	6	709	709	NUM
ftr-453	493	7	(	(	PUNCT
ftr-453	493	8	1988	1988	NUM
ftr-453	493	9	-	-	SYM
ftr-453	493	10	89	89	NUM
ftr-453	493	11	)	)	PUNCT
ftr-453	493	12	(	(	PUNCT
ftr-453	493	13	“	"	PUNCT
ftr-453	493	14	the	the	DET
ftr-453	493	15	seller	seller	NOUN
ftr-453	493	16	treated	treat	VERB
ftr-453	493	17	the	the	DET
ftr-453	493	18	sale	sale	NOUN
ftr-453	493	19	price	price	NOUN
ftr-453	493	20	as	as	ADP
ftr-453	493	21	a	a	DET
ftr-453	493	22	capital	capital	NOUN
ftr-453	493	23	gain	gain	NOUN
ftr-453	493	24	,	,	PUNCT
ftr-453	493	25	and	and	CCONJ
ftr-453	493	26	continued	continue	VERB
ftr-453	493	27	to	to	PART
ftr-453	493	28	operate	operate	VERB
ftr-453	493	29	the	the	DET
ftr-453	493	30	business	business	NOUN
ftr-453	493	31	.	.	PUNCT
ftr-453	493	32	”	"	PUNCT
ftr-453	493	33	)	)	PUNCT
ftr-453	493	34	.	.	PUNCT
ftr-453	494	1	but	but	CCONJ
ftr-453	494	2	,	,	PUNCT
ftr-453	494	3	as	as	SCONJ
ftr-453	494	4	discussed	discuss	VERB
ftr-453	494	5	below	below	ADV
ftr-453	494	6	,	,	PUNCT
ftr-453	494	7	the	the	DET
ftr-453	494	8	harm	harm	NOUN
ftr-453	494	9	was	be	AUX
ftr-453	494	10	not	not	PART
ftr-453	494	11	embodied	embody	VERB
ftr-453	494	12	in	in	ADP
ftr-453	494	13	the	the	DET
ftr-453	494	14	conversion	conversion	NOUN
ftr-453	494	15	of	of	ADP
ftr-453	494	16	ordinary	ordinary	ADJ
ftr-453	494	17	income	income	NOUN
ftr-453	494	18	to	to	ADP
ftr-453	494	19	capital	capital	NOUN
ftr-453	494	20	gains	gain	NOUN
ftr-453	494	21	income	income	NOUN
ftr-453	494	22	,	,	PUNCT
ftr-453	494	23	since	since	SCONJ
ftr-453	494	24	that	that	DET
ftr-453	494	25	result	result	NOUN
ftr-453	494	26	is	be	AUX
ftr-453	494	27	condoned	condone	VERB
ftr-453	494	28	by	by	ADP
ftr-453	494	29	congress	congress	PROPN
ftr-453	494	30	and	and	CCONJ
ftr-453	494	31	could	could	AUX
ftr-453	494	32	be	be	AUX
ftr-453	494	33	achieved	achieve	VERB
ftr-453	494	34	without	without	ADP
ftr-453	494	35	charity	charity	NOUN
ftr-453	494	36	’s	’s	PART
ftr-453	494	37	involvement	involvement	NOUN
ftr-453	494	38	.	.	PUNCT
ftr-453	495	1	see	see	VERB
ftr-453	495	2	infra	infra	NOUN
ftr-453	495	3	notes	note	VERB
ftr-453	495	4	69	69	NUM
ftr-453	495	5	-	-	SYM
ftr-453	495	6	76	76	NUM
ftr-453	495	7	and	and	CCONJ
ftr-453	495	8	accompanying	accompany	VERB
ftr-453	495	9	text	text	NOUN
ftr-453	495	10	.	.	PUNCT
ftr-453	496	1	the	the	DET
ftr-453	496	2	real	real	ADJ
ftr-453	496	3	harm	harm	NOUN
ftr-453	496	4	was	be	AUX
ftr-453	496	5	the	the	DET
ftr-453	496	6	avoidance	avoidance	NOUN
ftr-453	496	7	of	of	ADP
ftr-453	496	8	the	the	DET
ftr-453	496	9	corporate	corporate	ADJ
ftr-453	496	10	level	level	NOUN
ftr-453	496	11	tax	tax	NOUN
ftr-453	496	12	on	on	ADP
ftr-453	496	13	income	income	NOUN
ftr-453	496	14	earned	earn	VERB
ftr-453	496	15	at	at	ADP
ftr-453	496	16	the	the	DET
ftr-453	496	17	corporate	corporate	ADJ
ftr-453	496	18	level	level	NOUN
ftr-453	496	19	.	.	PUNCT
ftr-453	497	1	see	see	VERB
ftr-453	497	2	i	i	PRON
ftr-453	497	3	d.	d.	PROPN
ftr-453	497	4	64	64	NUM
ftr-453	497	5	.	.	PUNCT
ftr-453	498	1	see	see	VERB
ftr-453	498	2	noel	noel	PROPN
ftr-453	498	3	b.	b.	PROPN
ftr-453	498	4	cunningham	cunningham	PROPN
ftr-453	498	5	&	&	CCONJ
ftr-453	498	6	deborah	deborah	PROPN
ftr-453	498	7	h.	h.	PROPN
ftr-453	498	8	schenk	schenk	PROPN
ftr-453	498	9	,	,	PUNCT
ftr-453	498	10	the	the	DET
ftr-453	498	11	case	case	NOUN
ftr-453	498	12	for	for	ADP
ftr-453	498	13	a	a	DET
ftr-453	498	14	capital	capital	NOUN
ftr-453	498	15	gains	gain	NOUN
ftr-453	498	16	preference	preference	NOUN
ftr-453	498	17	,	,	PUNCT
ftr-453	498	18	48	48	NUM
ftr-453	498	19	tax	tax	NOUN
ftr-453	498	20	l.	l.	PROPN
ftr-453	498	21	rev	rev	PROPN
ftr-453	498	22	.	.	PROPN
ftr-453	498	23	319	319	NUM
ftr-453	498	24	,	,	PUNCT
ftr-453	498	25	328	328	NUM
ftr-453	498	26	-	-	SYM
ftr-453	498	27	330	330	NUM
ftr-453	498	28	(	(	PUNCT
ftr-453	498	29	1993	1993	NUM
ftr-453	498	30	)	)	PUNCT
ftr-453	498	31	.	.	PUNCT
ftr-453	499	1	2001	2001	NUM
ftr-453	499	2	]	]	PUNCT
ftr-453	499	3	when	when	SCONJ
ftr-453	499	4	charity	charity	NOUN
ftr-453	499	5	aids	aids	PROPN
ftr-453	499	6	tax	tax	NOUN
ftr-453	499	7	shelters	shelter	NOUN
ftr-453	499	8	785	785	NUM
ftr-453	500	1	whatever	whatever	DET
ftr-453	500	2	unfairness	unfairness	NOUN
ftr-453	500	3	results	result	VERB
ftr-453	500	4	from	from	ADP
ftr-453	500	5	progressive	progressive	ADJ
ftr-453	500	6	taxation	taxation	NOUN
ftr-453	500	7	.	.	PUNCT
ftr-453	501	1	lock	lock	NOUN
ftr-453	501	2	-	-	PUNCT
ftr-453	501	3	in	in	NOUN
ftr-453	501	4	is	be	AUX
ftr-453	501	5	closely65	closely65	VERB
ftr-453	501	6	related	related	ADJ
ftr-453	501	7	and	and	CCONJ
ftr-453	501	8	refers	refer	VERB
ftr-453	501	9	to	to	ADP
ftr-453	501	10	the	the	DET
ftr-453	501	11	disincentive	disincentive	NOUN
ftr-453	501	12	to	to	PART
ftr-453	501	13	engage	engage	VERB
ftr-453	501	14	in	in	ADP
ftr-453	501	15	a	a	DET
ftr-453	501	16	sale	sale	NOUN
ftr-453	501	17	or	or	CCONJ
ftr-453	501	18	disposition	disposition	NOUN
ftr-453	501	19	of	of	ADP
ftr-453	501	20	a	a	DET
ftr-453	501	21	capital	capital	NOUN
ftr-453	501	22	asset	asset	NOUN
ftr-453	501	23	because	because	SCONJ
ftr-453	501	24	the	the	DET
ftr-453	501	25	nonrecurring	nonrecurre	VERB
ftr-453	501	26	gain	gain	NOUN
ftr-453	501	27	will	will	AUX
ftr-453	501	28	result	result	VERB
ftr-453	501	29	in	in	ADP
ftr-453	501	30	a	a	DET
ftr-453	501	31	sudden	sudden	ADJ
ftr-453	501	32	increase	increase	NOUN
ftr-453	501	33	in	in	ADP
ftr-453	501	34	tax	tax	NOUN
ftr-453	501	35	liability	liability	NOUN
ftr-453	501	36	.	.	PUNCT
ftr-453	502	1	the	the	DET
ftr-453	502	2	lock	lock	NOUN
ftr-453	502	3	-	-	PUNCT
ftr-453	502	4	in	in	ADP
ftr-453	502	5	concern	concern	NOUN
ftr-453	502	6	is	be	AUX
ftr-453	502	7	broader	broad	ADJ
ftr-453	502	8	,	,	PUNCT
ftr-453	502	9	though	though	ADV
ftr-453	502	10	,	,	PUNCT
ftr-453	502	11	in	in	ADP
ftr-453	502	12	that	that	SCONJ
ftr-453	502	13	it	it	PRON
ftr-453	502	14	references	reference	VERB
ftr-453	502	15	not	not	PART
ftr-453	502	16	only66	only66	VERB
ftr-453	502	17	the	the	DET
ftr-453	502	18	burden	burden	NOUN
ftr-453	502	19	on	on	ADP
ftr-453	502	20	the	the	DET
ftr-453	502	21	individual	individual	ADJ
ftr-453	502	22	taxpayer	taxpayer	NOUN
ftr-453	502	23	,	,	PUNCT
ftr-453	502	24	but	but	CCONJ
ftr-453	502	25	society	society	NOUN
ftr-453	502	26	as	as	ADV
ftr-453	502	27	well	well	ADV
ftr-453	502	28	.	.	PUNCT
ftr-453	503	1	society	society	NOUN
ftr-453	503	2	is	be	AUX
ftr-453	503	3	burdened	burden	VERB
ftr-453	503	4	by	by	ADP
ftr-453	503	5	the	the	DET
ftr-453	503	6	immobility	immobility	NOUN
ftr-453	503	7	of	of	ADP
ftr-453	503	8	capital	capital	NOUN
ftr-453	503	9	from	from	ADP
ftr-453	503	10	one	one	NUM
ftr-453	503	11	investment	investment	NOUN
ftr-453	503	12	to	to	ADP
ftr-453	503	13	another	another	PRON
ftr-453	503	14	caused	cause	VERB
ftr-453	503	15	by	by	ADP
ftr-453	503	16	the	the	DET
ftr-453	503	17	high	high	ADJ
ftr-453	503	18	tax	tax	NOUN
ftr-453	503	19	“	"	PUNCT
ftr-453	503	20	exit	exit	NOUN
ftr-453	503	21	fee	fee	NOUN
ftr-453	503	22	.	.	PUNCT
ftr-453	503	23	”	"	PUNCT
ftr-453	504	1	the	the	DET
ftr-453	504	2	reduction	reduction	NOUN
ftr-453	504	3	in	in	ADP
ftr-453	504	4	tax	tax	NOUN
ftr-453	504	5	rate	rate	NOUN
ftr-453	504	6	for	for	ADP
ftr-453	504	7	capital	capital	NOUN
ftr-453	504	8	gain	gain	NOUN
ftr-453	504	9	is	be	AUX
ftr-453	504	10	said	say	VERB
ftr-453	504	11	to	to	PART
ftr-453	504	12	alleviate	alleviate	VERB
ftr-453	504	13	that67	that67	NOUN
ftr-453	504	14	societal	societal	ADJ
ftr-453	504	15	burden	burden	NOUN
ftr-453	504	16	.	.	PUNCT
ftr-453	505	1	thus	thus	ADV
ftr-453	505	2	,	,	PUNCT
ftr-453	505	3	the	the	DET
ftr-453	505	4	capital	capital	NOUN
ftr-453	505	5	gain	gain	VERB
ftr-453	505	6	tax	tax	NOUN
ftr-453	505	7	rate	rate	NOUN
ftr-453	505	8	is	be	AUX
ftr-453	505	9	conditioned	condition	VERB
ftr-453	505	10	upon	upon	SCONJ
ftr-453	505	11	the	the	DET
ftr-453	505	12	actual	actual	ADJ
ftr-453	505	13	divesting	divesting	NOUN
ftr-453	505	14	of	of	ADP
ftr-453	505	15	capital	capital	NOUN
ftr-453	505	16	from	from	ADP
ftr-453	505	17	its	its	PRON
ftr-453	505	18	owner	owner	NOUN
ftr-453	505	19	and	and	CCONJ
ftr-453	505	20	the	the	DET
ftr-453	505	21	owner	owner	NOUN
ftr-453	505	22	’s	’s	PART
ftr-453	505	23	severing	sever	VERB
ftr-453	505	24	and	and	CCONJ
ftr-453	505	25	taking	take	VERB
ftr-453	505	26	the	the	DET
ftr-453	505	27	appreciation	appreciation	NOUN
ftr-453	505	28	therefrom	therefrom	NOUN
ftr-453	505	29	.	.	PUNCT
ftr-453	506	1	in	in	ADP
ftr-453	506	2	a	a	DET
ftr-453	506	3	charitable	charitable	ADJ
ftr-453	506	4	bootstrap	bootstrap	NOUN
ftr-453	506	5	transaction	transaction	NOUN
ftr-453	506	6	,	,	PUNCT
ftr-453	506	7	the	the	DET
ftr-453	506	8	progressive	progressive	ADJ
ftr-453	506	9	tax	tax	NOUN
ftr-453	506	10	rates	rate	NOUN
ftr-453	506	11	are	be	AUX
ftr-453	506	12	compromised	compromise	VERB
ftr-453	506	13	to	to	ADP
ftr-453	506	14	the	the	DET
ftr-453	506	15	seller	seller	NOUN
ftr-453	506	16	’s	’s	PART
ftr-453	506	17	benefit	benefit	NOUN
ftr-453	506	18	,	,	PUNCT
ftr-453	506	19	but	but	CCONJ
ftr-453	506	20	the	the	DET
ftr-453	506	21	societal	societal	ADJ
ftr-453	506	22	benefit	benefit	NOUN
ftr-453	506	23	from	from	ADP
ftr-453	506	24	that	that	DET
ftr-453	506	25	compromise	compromise	NOUN
ftr-453	506	26	is	be	AUX
ftr-453	506	27	nonexistent	nonexistent	ADJ
ftr-453	506	28	or	or	CCONJ
ftr-453	506	29	is	be	AUX
ftr-453	506	30	at	at	ADP
ftr-453	506	31	best	well	ADV
ftr-453	506	32	deferred	defer	VERB
ftr-453	506	33	for	for	ADP
ftr-453	506	34	some	some	DET
ftr-453	506	35	years	year	NOUN
ftr-453	506	36	after	after	SCONJ
ftr-453	506	37	the	the	DET
ftr-453	506	38	progressive	progressive	ADJ
ftr-453	506	39	rates	rate	NOUN
ftr-453	506	40	are	be	AUX
ftr-453	506	41	relaxed	relax	VERB
ftr-453	506	42	.	.	PUNCT
ftr-453	507	1	the	the	DET
ftr-453	507	2	seller	seller	NOUN
ftr-453	507	3	neither	neither	CCONJ
ftr-453	507	4	realizes	realize	VERB
ftr-453	507	5	unexpected	unexpected	ADJ
ftr-453	507	6	“	"	PUNCT
ftr-453	507	7	bunched	bunch	VERB
ftr-453	507	8	”	"	PUNCT
ftr-453	507	9	gain	gain	NOUN
ftr-453	507	10	justifying	justify	VERB
ftr-453	507	11	the	the	DET
ftr-453	507	12	deviation	deviation	NOUN
ftr-453	507	13	from	from	ADP
ftr-453	507	14	progressive	progressive	ADJ
ftr-453	507	15	rates	rate	NOUN
ftr-453	507	16	,	,	PUNCT
ftr-453	507	17	nor	nor	CCONJ
ftr-453	507	18	has	have	AUX
ftr-453	507	19	she	she	PRON
ftr-453	507	20	forsaken	forsake	VERB
ftr-453	507	21	the	the	DET
ftr-453	507	22	lock	lock	NOUN
ftr-453	507	23	-	-	PUNCT
ftr-453	507	24	in	in	ADP
ftr-453	507	25	phenomenon	phenomenon	NOUN
ftr-453	507	26	and	and	CCONJ
ftr-453	507	27	its	its	PRON
ftr-453	507	28	negative	negative	ADJ
ftr-453	507	29	effects	effect	NOUN
ftr-453	507	30	on	on	ADP
ftr-453	507	31	society.68	society.68	PROPN
ftr-453	507	32	but	but	CCONJ
ftr-453	507	33	the	the	DET
ftr-453	507	34	seller	seller	NOUN
ftr-453	507	35	’s	’s	PART
ftr-453	507	36	taking	taking	NOUN
ftr-453	507	37	of	of	ADP
ftr-453	507	38	the	the	DET
ftr-453	507	39	capital	capital	NOUN
ftr-453	507	40	gains	gain	NOUN
ftr-453	507	41	preference	preference	NOUN
ftr-453	507	42	is	be	AUX
ftr-453	507	43	not	not	PART
ftr-453	507	44	a	a	DET
ftr-453	507	45	harm	harm	NOUN
ftr-453	507	46	unique	unique	ADJ
ftr-453	507	47	to	to	ADP
ftr-453	507	48	charity	charity	NOUN
ftr-453	507	49	’s	’s	PART
ftr-453	507	50	involvement	involvement	NOUN
ftr-453	507	51	in	in	ADP
ftr-453	507	52	the	the	DET
ftr-453	507	53	transaction	transaction	NOUN
ftr-453	507	54	.	.	PUNCT
ftr-453	508	1	the	the	DET
ftr-453	508	2	seller	seller	NOUN
ftr-453	508	3	could	could	AUX
ftr-453	508	4	have69	have69	VERB
ftr-453	508	5	legitimately	legitimately	ADV
ftr-453	508	6	obtained	obtain	VERB
ftr-453	508	7	that	that	DET
ftr-453	508	8	benefit	benefit	NOUN
ftr-453	508	9	without	without	ADP
ftr-453	508	10	charity	charity	NOUN
ftr-453	508	11	’s	’s	PART
ftr-453	508	12	involvement	involvement	NOUN
ftr-453	508	13	.	.	PUNCT
ftr-453	509	1	which	which	PRON
ftr-453	509	2	is	be	AUX
ftr-453	509	3	to	to	PART
ftr-453	509	4	say	say	VERB
ftr-453	509	5	that	that	SCONJ
ftr-453	509	6	whatever	whatever	DET
ftr-453	509	7	distortion	distortion	NOUN
ftr-453	509	8	results	result	VERB
ftr-453	509	9	from	from	ADP
ftr-453	509	10	the	the	DET
ftr-453	509	11	capital	capital	NOUN
ftr-453	509	12	gains	gain	NOUN
ftr-453	509	13	preference	preference	NOUN
ftr-453	509	14	is	be	AUX
ftr-453	509	15	one	one	NUM
ftr-453	509	16	which	which	PRON
ftr-453	509	17	congress	congress	PROPN
ftr-453	509	18	allows	allow	VERB
ftr-453	509	19	without	without	ADP
ftr-453	509	20	regard	regard	NOUN
ftr-453	509	21	to	to	ADP
ftr-453	509	22	whether	whether	SCONJ
ftr-453	509	23	the	the	DET
ftr-453	509	24	buyer	buyer	NOUN
ftr-453	509	25	is	be	AUX
ftr-453	509	26	a	a	DET
ftr-453	509	27	charitable	charitable	ADJ
ftr-453	509	28	organization	organization	NOUN
ftr-453	509	29	.	.	PUNCT
ftr-453	510	1	nothing	nothing	PRON
ftr-453	510	2	prevented	prevent	VERB
ftr-453	510	3	the	the	DET
ftr-453	510	4	seller	seller	NOUN
ftr-453	510	5	from	from	ADP
ftr-453	510	6	taking	take	VERB
ftr-453	510	7	a	a	DET
ftr-453	510	8	note	note	NOUN
ftr-453	510	9	from	from	ADP
ftr-453	510	10	a	a	DET
ftr-453	510	11	taxable70	taxable70	ADJ
ftr-453	510	12	buyer	buyer	NOUN
ftr-453	510	13	and	and	CCONJ
ftr-453	510	14	reporting	report	VERB
ftr-453	510	15	the	the	DET
ftr-453	510	16	taxable	taxable	ADJ
ftr-453	510	17	portion	portion	NOUN
ftr-453	510	18	of	of	ADP
ftr-453	510	19	each	each	DET
ftr-453	510	20	payment	payment	NOUN
ftr-453	510	21	as	as	ADP
ftr-453	510	22	capital	capital	NOUN
ftr-453	510	23	gain	gain	NOUN
ftr-453	510	24	,	,	PUNCT
ftr-453	510	25	while	while	SCONJ
ftr-453	510	26	also	also	ADV
ftr-453	510	27	continuing	continue	VERB
ftr-453	510	28	to	to	PART
ftr-453	510	29	manage	manage	VERB
ftr-453	510	30	the	the	DET
ftr-453	510	31	company	company	NOUN
ftr-453	510	32	under	under	ADP
ftr-453	510	33	a	a	DET
ftr-453	510	34	management	management	NOUN
ftr-453	510	35	agreement.71	agreement.71	NOUN
ftr-453	510	36	indeed	indeed	ADV
ftr-453	510	37	,	,	PUNCT
ftr-453	510	38	the	the	DET
ftr-453	510	39	law	law	NOUN
ftr-453	510	40	seems	seem	VERB
ftr-453	510	41	to	to	PART
ftr-453	510	42	explicitly	explicitly	ADV
ftr-453	510	43	authorize	authorize	VERB
ftr-453	510	44	the	the	DET
ftr-453	510	45	purchase	purchase	NOUN
ftr-453	510	46	of	of	ADP
ftr-453	510	47	a	a	DET
ftr-453	510	48	business	business	NOUN
ftr-453	510	49	using	use	VERB
ftr-453	510	50	earnings	earning	NOUN
ftr-453	510	51	from	from	ADP
ftr-453	510	52	that	that	DET
ftr-453	510	53	business	business	NOUN
ftr-453	510	54	,	,	PUNCT
ftr-453	510	55	and	and	CCONJ
ftr-453	510	56	the	the	DET
ftr-453	510	57	seller	seller	NOUN
ftr-453	510	58	’s	’s	PART
ftr-453	510	59	treatment	treatment	NOUN
ftr-453	510	60	of	of	ADP
ftr-453	510	61	the	the	DET
ftr-453	510	62	proceeds	proceed	NOUN
ftr-453	510	63	as	as	ADP
ftr-453	510	64	gain	gain	NOUN
ftr-453	510	65	from	from	ADP
ftr-453	510	66	a	a	DET
ftr-453	510	67	capital	capital	NOUN
ftr-453	510	68	asset	asset	NOUN
ftr-453	510	69	.	.	PUNCT
ftr-453	511	1	hence	hence	ADV
ftr-453	511	2	,	,	PUNCT
ftr-453	511	3	charity	charity	NOUN
ftr-453	511	4	is	be	AUX
ftr-453	511	5	not	not	PART
ftr-453	511	6	engaging	engage	VERB
ftr-453	511	7	in	in	ADP
ftr-453	511	8	a	a	DET
ftr-453	511	9	tax	tax	NOUN
ftr-453	511	10	shelter	shelter	NOUN
ftr-453	511	11	to	to	PART
ftr-453	511	12	the72	the72	VERB
ftr-453	511	13	65	65	NUM
ftr-453	511	14	.	.	PUNCT
ftr-453	512	1	see	see	VERB
ftr-453	512	2	i	i	PRON
ftr-453	512	3	d.	d.	PROPN
ftr-453	512	4	66	66	NUM
ftr-453	512	5	.	.	PUNCT
ftr-453	513	1	see	see	VERB
ftr-453	513	2	cunningham	cunningham	PROPN
ftr-453	513	3	&	&	CCONJ
ftr-453	513	4	schenk	schenk	PROPN
ftr-453	513	5	,	,	PUNCT
ftr-453	513	6	supra	supra	PROPN
ftr-453	513	7	note	note	PROPN
ftr-453	513	8	64	64	NUM
ftr-453	513	9	,	,	PUNCT
ftr-453	513	10	at	at	ADP
ftr-453	513	11	344	344	NUM
ftr-453	513	12	-	-	SYM
ftr-453	513	13	351	351	NUM
ftr-453	513	14	.	.	NOUN
ftr-453	513	15	67	67	NUM
ftr-453	513	16	.	.	PUNCT
ftr-453	514	1	see	see	VERB
ftr-453	514	2	i	i	PRON
ftr-453	514	3	d.	d.	PROPN
ftr-453	514	4	68	68	NUM
ftr-453	514	5	.	.	PUNCT
ftr-453	515	1	see	see	VERB
ftr-453	515	2	lanning	lanning	NOUN
ftr-453	515	3	,	,	PUNCT
ftr-453	515	4	supra	supra	PROPN
ftr-453	515	5	note	note	PROPN
ftr-453	515	6	63	63	NUM
ftr-453	515	7	,	,	PUNCT
ftr-453	515	8	at	at	ADP
ftr-453	515	9	693	693	NUM
ftr-453	515	10	-	-	SYM
ftr-453	515	11	697	697	NUM
ftr-453	515	12	.	.	PUNCT
ftr-453	515	13	69	69	NUM
ftr-453	515	14	.	.	PUNCT
ftr-453	516	1	this	this	DET
ftr-453	516	2	point	point	NOUN
ftr-453	516	3	seems	seem	VERB
ftr-453	516	4	lost	lose	VERB
ftr-453	516	5	in	in	ADP
ftr-453	516	6	much	much	ADJ
ftr-453	516	7	of	of	ADP
ftr-453	516	8	the	the	DET
ftr-453	516	9	literature	literature	NOUN
ftr-453	516	10	.	.	PUNCT
ftr-453	517	1	much	much	ADJ
ftr-453	517	2	of	of	ADP
ftr-453	517	3	the	the	DET
ftr-453	517	4	literature	literature	NOUN
ftr-453	517	5	assumes	assume	VERB
ftr-453	517	6	the	the	DET
ftr-453	517	7	harm	harm	NOUN
ftr-453	517	8	to	to	PART
ftr-453	517	9	be	be	AUX
ftr-453	517	10	manifested	manifest	VERB
ftr-453	517	11	by	by	ADP
ftr-453	517	12	the	the	DET
ftr-453	517	13	seller	seller	NOUN
ftr-453	517	14	’s	’s	PART
ftr-453	517	15	conversion	conversion	NOUN
ftr-453	517	16	of	of	ADP
ftr-453	517	17	what	what	PRON
ftr-453	517	18	looks	look	VERB
ftr-453	517	19	like	like	ADP
ftr-453	517	20	ordinary	ordinary	ADJ
ftr-453	517	21	income	income	NOUN
ftr-453	517	22	–	–	PUNCT
ftr-453	517	23	the	the	DET
ftr-453	517	24	corporate	corporate	ADJ
ftr-453	517	25	profit	profit	NOUN
ftr-453	517	26	ultimately	ultimately	ADV
ftr-453	517	27	used	use	VERB
ftr-453	517	28	to	to	PART
ftr-453	517	29	finance	finance	VERB
ftr-453	517	30	the	the	DET
ftr-453	517	31	purchase	purchase	NOUN
ftr-453	517	32	–	–	PUNCT
ftr-453	517	33	into	into	ADP
ftr-453	517	34	capital	capital	NOUN
ftr-453	517	35	gain	gain	NOUN
ftr-453	517	36	.	.	PUNCT
ftr-453	518	1	see	see	VERB
ftr-453	518	2	lanning	lanning	NOUN
ftr-453	518	3	,	,	PUNCT
ftr-453	518	4	supra	supra	PROPN
ftr-453	518	5	note	note	PROPN
ftr-453	518	6	63	63	NUM
ftr-453	518	7	,	,	PUNCT
ftr-453	518	8	at	at	ADP
ftr-453	518	9	692	692	NUM
ftr-453	518	10	-	-	NUM
ftr-453	518	11	697	697	NUM
ftr-453	518	12	;	;	PUNCT
ftr-453	518	13	see	see	VERB
ftr-453	518	14	also	also	ADV
ftr-453	518	15	moore	moore	PROPN
ftr-453	518	16	&	&	CCONJ
ftr-453	518	17	dohan	dohan	PROPN
ftr-453	518	18	,	,	PUNCT
ftr-453	518	19	supra	supra	PROPN
ftr-453	518	20	note	note	PROPN
ftr-453	518	21	63	63	NUM
ftr-453	518	22	;	;	PUNCT
ftr-453	518	23	note	note	NOUN
ftr-453	518	24	,	,	PUNCT
ftr-453	518	25	bootstrap	bootstrap	NOUN
ftr-453	518	26	acquisitions	acquisition	NOUN
ftr-453	518	27	:	:	PUNCT
ftr-453	518	28	the	the	DET
ftr-453	518	29	next	next	ADJ
ftr-453	518	30	battle	battle	NOUN
ftr-453	518	31	,	,	PUNCT
ftr-453	518	32	51	51	NUM
ftr-453	518	33	iowa	iowa	PROPN
ftr-453	518	34	l.	l.	PROPN
ftr-453	518	35	rev	rev	PROPN
ftr-453	518	36	.	.	PROPN
ftr-453	518	37	992	992	NUM
ftr-453	518	38	(	(	PUNCT
ftr-453	518	39	1966	1966	NUM
ftr-453	518	40	)	)	PUNCT
ftr-453	518	41	.	.	PUNCT
ftr-453	519	1	70	70	X
ftr-453	519	2	.	.	PUNCT
ftr-453	520	1	scholars	scholar	NOUN
ftr-453	520	2	readily	readily	ADV
ftr-453	520	3	admit	admit	VERB
ftr-453	520	4	the	the	DET
ftr-453	520	5	unstable	unstable	ADJ
ftr-453	520	6	theoretical	theoretical	ADJ
ftr-453	520	7	basis	basis	NOUN
ftr-453	520	8	upon	upon	SCONJ
ftr-453	520	9	which	which	PRON
ftr-453	520	10	a	a	DET
ftr-453	520	11	capital	capital	NOUN
ftr-453	520	12	gains	gain	VERB
ftr-453	520	13	preference	preference	NOUN
ftr-453	520	14	rests	rest	VERB
ftr-453	520	15	.	.	PUNCT
ftr-453	521	1	see	see	VERB
ftr-453	521	2	,	,	PUNCT
ftr-453	521	3	e.g.	e.g.	ADV
ftr-453	521	4	,	,	PUNCT
ftr-453	521	5	cunningham	cunningham	PROPN
ftr-453	521	6	&	&	CCONJ
ftr-453	521	7	schenk	schenk	PROPN
ftr-453	521	8	,	,	PUNCT
ftr-453	521	9	supra	supra	PROPN
ftr-453	521	10	note	note	PROPN
ftr-453	521	11	64	64	NUM
ftr-453	521	12	,	,	PUNCT
ftr-453	521	13	at	at	ADP
ftr-453	521	14	320	320	NUM
ftr-453	521	15	.	.	PUNCT
ftr-453	522	1	71	71	NUM
ftr-453	522	2	.	.	PUNCT
ftr-453	522	3	seller	seller	NOUN
ftr-453	522	4	could	could	AUX
ftr-453	522	5	sell	sell	VERB
ftr-453	522	6	the	the	DET
ftr-453	522	7	stock	stock	NOUN
ftr-453	522	8	in	in	ADP
ftr-453	522	9	his	his	PRON
ftr-453	522	10	corporation	corporation	NOUN
ftr-453	522	11	to	to	PART
ftr-453	522	12	buyer	buyer	VERB
ftr-453	522	13	and	and	CCONJ
ftr-453	522	14	buyer	buyer	NOUN
ftr-453	522	15	could	could	AUX
ftr-453	522	16	give	give	VERB
ftr-453	522	17	seller	seller	NOUN
ftr-453	522	18	a	a	DET
ftr-453	522	19	note	note	NOUN
ftr-453	522	20	for	for	ADP
ftr-453	522	21	the	the	DET
ftr-453	522	22	purchase	purchase	NOUN
ftr-453	522	23	price	price	NOUN
ftr-453	522	24	with	with	ADP
ftr-453	522	25	the	the	DET
ftr-453	522	26	intent	intent	NOUN
ftr-453	522	27	to	to	PART
ftr-453	522	28	pay	pay	VERB
ftr-453	522	29	the	the	DET
ftr-453	522	30	note	note	NOUN
ftr-453	522	31	from	from	ADP
ftr-453	522	32	corporate	corporate	ADJ
ftr-453	522	33	distributions	distribution	NOUN
ftr-453	522	34	.	.	PUNCT
ftr-453	523	1	see	see	VERB
ftr-453	523	2	william	william	PROPN
ftr-453	523	3	h.	h.	PROPN
ftr-453	523	4	kinsey	kinsey	PROPN
ftr-453	523	5	,	,	PUNCT
ftr-453	523	6	bootstraps	bootstrap	NOUN
ftr-453	523	7	and	and	CCONJ
ftr-453	523	8	capital	capital	NOUN
ftr-453	523	9	gain	gain	NOUN
ftr-453	523	10	–	–	PUNCT
ftr-453	523	11	a	a	DET
ftr-453	523	12	participant	participant	NOUN
ftr-453	523	13	’s	’s	PART
ftr-453	523	14	view	view	NOUN
ftr-453	523	15	of	of	ADP
ftr-453	523	16	commissioner	commissioner	NOUN
ftr-453	523	17	v.	v.	ADP
ftr-453	523	18	clay	clay	PROPN
ftr-453	523	19	brown	brown	PROPN
ftr-453	523	20	,	,	PUNCT
ftr-453	523	21	64	64	NUM
ftr-453	523	22	mich	mich	PROPN
ftr-453	523	23	.	.	PUNCT
ftr-453	524	1	l.	l.	PROPN
ftr-453	524	2	rev	rev	PROPN
ftr-453	524	3	.	.	PROPN
ftr-453	524	4	581	581	NUM
ftr-453	524	5	,	,	PUNCT
ftr-453	524	6	582	582	NUM
ftr-453	524	7	.	.	PUNCT
ftr-453	525	1	seller	seller	NOUN
ftr-453	525	2	could	could	AUX
ftr-453	525	3	treat	treat	VERB
ftr-453	525	4	the	the	DET
ftr-453	525	5	profit	profit	NOUN
ftr-453	525	6	as	as	ADP
ftr-453	525	7	capital	capital	NOUN
ftr-453	525	8	gain	gain	NOUN
ftr-453	525	9	even	even	ADV
ftr-453	525	10	though	though	SCONJ
ftr-453	525	11	the	the	DET
ftr-453	525	12	payments	payment	NOUN
ftr-453	525	13	are	be	AUX
ftr-453	525	14	made	make	VERB
ftr-453	525	15	from	from	ADP
ftr-453	525	16	ordinary	ordinary	ADJ
ftr-453	525	17	corporate	corporate	ADJ
ftr-453	525	18	profit	profit	NOUN
ftr-453	525	19	.	.	PUNCT
ftr-453	526	1	see	see	VERB
ftr-453	526	2	i	i	PRON
ftr-453	526	3	d.	d.	PROPN
ftr-453	526	4	72	72	NUM
ftr-453	526	5	.	.	PUNCT
ftr-453	527	1	for	for	ADP
ftr-453	527	2	a	a	DET
ftr-453	527	3	modern	modern	ADJ
ftr-453	527	4	discussion	discussion	NOUN
ftr-453	527	5	of	of	ADP
ftr-453	527	6	the	the	DET
ftr-453	527	7	legitimate	legitimate	ADJ
ftr-453	527	8	use	use	NOUN
ftr-453	527	9	of	of	ADP
ftr-453	527	10	bootstrap	bootstrap	NOUN
ftr-453	527	11	sales	sale	NOUN
ftr-453	527	12	,	,	PUNCT
ftr-453	527	13	see	see	VERB
ftr-453	527	14	robert	robert	PROPN
ftr-453	527	15	i.	i.	PROPN
ftr-453	527	16	keller	keller	PROPN
ftr-453	527	17	,	,	PUNCT
ftr-453	527	18	returning	return	VERB
ftr-453	527	19	to	to	ADP
ftr-453	527	20	form	form	NOUN
ftr-453	527	21	:	:	PUNCT
ftr-453	527	22	untangling	untangle	VERB
ftr-453	527	23	the	the	DET
ftr-453	527	24	tax	tax	NOUN
ftr-453	527	25	jurisprudence	jurisprudence	NOUN
ftr-453	527	26	of	of	ADP
ftr-453	527	27	bootstrap	bootstrap	NOUN
ftr-453	527	28	acquisitions	acquisition	NOUN
ftr-453	527	29	,	,	PUNCT
ftr-453	527	30	16	16	NUM
ftr-453	527	31	va	va	NOUN
ftr-453	527	32	.	.	PUNCT
ftr-453	527	33	tax	tax	PROPN
ftr-453	527	34	rev	rev	PROPN
ftr-453	527	35	.	.	PROPN
ftr-453	527	36	557	557	NUM
ftr-453	527	37	(	(	PUNCT
ftr-453	527	38	1997	1997	NUM
ftr-453	527	39	)	)	PUNCT
ftr-453	527	40	.	.	PUNCT
ftr-453	528	1	one	one	NUM
ftr-453	528	2	accepted	accept	VERB
ftr-453	528	3	bootstrap	bootstrap	NOUN
ftr-453	528	4	sale	sale	NOUN
ftr-453	528	5	involves	involve	VERB
ftr-453	528	6	a	a	DET
ftr-453	528	7	buyer	buyer	NOUN
ftr-453	528	8	who	who	PRON
ftr-453	528	9	forms	form	VERB
ftr-453	528	10	a	a	DET
ftr-453	528	11	corporation	corporation	NOUN
ftr-453	528	12	.	.	PUNCT
ftr-453	529	1	the	the	DET
ftr-453	529	2	new	new	ADJ
ftr-453	529	3	corporation	corporation	NOUN
ftr-453	529	4	buys	buy	VERB
ftr-453	529	5	the	the	DET
ftr-453	529	6	stock	stock	NOUN
ftr-453	529	7	of	of	ADP
ftr-453	529	8	a	a	DET
ftr-453	529	9	target	target	NOUN
ftr-453	529	10	corporation	corporation	NOUN
ftr-453	529	11	,	,	PUNCT
ftr-453	529	12	making	make	VERB
ftr-453	529	13	a	a	DET
ftr-453	529	14	small	small	ADJ
ftr-453	529	15	down	down	ADJ
ftr-453	529	16	payment	payment	NOUN
ftr-453	529	17	and	and	CCONJ
ftr-453	529	18	giving	give	VERB
ftr-453	529	19	a	a	DET
ftr-453	529	20	note	note	NOUN
ftr-453	529	21	for	for	ADP
ftr-453	529	22	the	the	DET
ftr-453	529	23	remainder	remainder	NOUN
ftr-453	529	24	.	.	PUNCT
ftr-453	530	1	the	the	DET
ftr-453	530	2	purchasing	purchase	VERB
ftr-453	530	3	corporation	corporation	NOUN
ftr-453	530	4	liquidates	liquidate	VERB
ftr-453	530	5	the	the	DET
ftr-453	530	6	target	target	NOUN
ftr-453	530	7	corporation	corporation	NOUN
ftr-453	530	8	and	and	CCONJ
ftr-453	530	9	takes	take	VERB
ftr-453	530	10	the	the	DET
ftr-453	530	11	assets	asset	NOUN
ftr-453	530	12	with	with	ADP
ftr-453	530	13	no	no	DET
ftr-453	530	14	tax	tax	NOUN
ftr-453	530	15	consequences	consequence	NOUN
ftr-453	530	16	and	and	CCONJ
ftr-453	530	17	a	a	DET
ftr-453	530	18	carryover	carryover	NOUN
ftr-453	530	19	basis	basis	NOUN
ftr-453	530	20	.	.	PUNCT
ftr-453	531	1	see	see	VERB
ftr-453	531	2	irc	irc	PROPN
ftr-453	531	3	§	§	PROPN
ftr-453	531	4	332	332	NUM
ftr-453	531	5	;	;	PUNCT
ftr-453	531	6	irc	irc	PROPN
ftr-453	531	7	§	§	PROPN
ftr-453	531	8	334	334	NUM
ftr-453	531	9	.	.	PUNCT
ftr-453	532	1	the	the	DET
ftr-453	532	2	786	786	NUM
ftr-453	532	3	florida	florida	PROPN
ftr-453	532	4	tax	tax	NOUN
ftr-453	532	5	review	review	NOUN
ftr-453	532	6	[	[	X
ftr-453	532	7	vol	vol	NOUN
ftr-453	532	8	.	.	PUNCT
ftr-453	533	1	4:12	4:12	NUM
ftr-453	533	2	extent	extent	NOUN
ftr-453	533	3	the	the	DET
ftr-453	533	4	seller	seller	NOUN
ftr-453	533	5	achieves	achieve	VERB
ftr-453	533	6	capital	capital	NOUN
ftr-453	533	7	gains	gain	NOUN
ftr-453	533	8	treatment	treatment	NOUN
ftr-453	533	9	.	.	PUNCT
ftr-453	534	1	however	however	ADV
ftr-453	534	2	much	much	ADV
ftr-453	534	3	a	a	DET
ftr-453	534	4	misnomer	misnomer	NOUN
ftr-453	534	5	the	the	DET
ftr-453	534	6	term	term	NOUN
ftr-453	534	7	“	"	PUNCT
ftr-453	534	8	sale	sale	NOUN
ftr-453	534	9	”	"	PUNCT
ftr-453	534	10	is	be	AUX
ftr-453	534	11	with	with	ADP
ftr-453	534	12	regard	regard	NOUN
ftr-453	534	13	to	to	ADP
ftr-453	534	14	the	the	DET
ftr-453	534	15	bootstrap	bootstrap	NOUN
ftr-453	534	16	transaction	transaction	NOUN
ftr-453	534	17	,	,	PUNCT
ftr-453	534	18	congress	congress	PROPN
ftr-453	534	19	intended	intend	VERB
ftr-453	534	20	to	to	PART
ftr-453	534	21	treat	treat	VERB
ftr-453	534	22	the	the	DET
ftr-453	534	23	transaction	transaction	NOUN
ftr-453	534	24	as	as	ADP
ftr-453	534	25	such	such	ADJ
ftr-453	534	26	and	and	CCONJ
ftr-453	534	27	to	to	PART
ftr-453	534	28	grant	grant	VERB
ftr-453	534	29	the	the	DET
ftr-453	534	30	capital	capital	NOUN
ftr-453	534	31	gains	gain	NOUN
ftr-453	534	32	preference	preference	NOUN
ftr-453	534	33	in	in	ADP
ftr-453	534	34	response	response	NOUN
ftr-453	534	35	.	.	PUNCT
ftr-453	535	1	in	in	ADP
ftr-453	535	2	cases	case	NOUN
ftr-453	535	3	not	not	PART
ftr-453	535	4	involving	involve	VERB
ftr-453	535	5	a	a	DET
ftr-453	535	6	charitable	charitable	ADJ
ftr-453	535	7	buyer	buyer	NOUN
ftr-453	535	8	,	,	PUNCT
ftr-453	535	9	however	however	ADV
ftr-453	535	10	,	,	PUNCT
ftr-453	535	11	the	the	DET
ftr-453	535	12	proceeds	proceed	NOUN
ftr-453	535	13	by73	by73	PROPN
ftr-453	535	14	which	which	PRON
ftr-453	535	15	the	the	DET
ftr-453	535	16	seller	seller	NOUN
ftr-453	535	17	provides	provide	VERB
ftr-453	535	18	financing	financing	NOUN
ftr-453	535	19	are	be	AUX
ftr-453	535	20	first	first	ADV
ftr-453	535	21	subjected	subject	VERB
ftr-453	535	22	to	to	ADP
ftr-453	535	23	ordinary	ordinary	ADJ
ftr-453	535	24	tax	tax	NOUN
ftr-453	535	25	as	as	ADP
ftr-453	535	26	profit	profit	NOUN
ftr-453	535	27	earned	earn	VERB
ftr-453	535	28	at	at	ADP
ftr-453	535	29	the	the	DET
ftr-453	535	30	corporate	corporate	ADJ
ftr-453	535	31	level	level	NOUN
ftr-453	535	32	.	.	PUNCT
ftr-453	536	1	a	a	DET
ftr-453	536	2	corporation	corporation	NOUN
ftr-453	536	3	may	may	AUX
ftr-453	536	4	thus	thus	ADV
ftr-453	536	5	finance	finance	VERB
ftr-453	536	6	the	the	DET
ftr-453	536	7	purchase	purchase	NOUN
ftr-453	536	8	of74	of74	PROPN
ftr-453	536	9	its	its	PRON
ftr-453	536	10	own	own	ADJ
ftr-453	536	11	stock	stock	NOUN
ftr-453	536	12	,	,	PUNCT
ftr-453	536	13	but	but	CCONJ
ftr-453	536	14	only	only	ADV
ftr-453	536	15	with	with	ADP
ftr-453	536	16	money	money	NOUN
ftr-453	536	17	previously	previously	ADV
ftr-453	536	18	taxed	tax	VERB
ftr-453	536	19	at	at	ADP
ftr-453	536	20	ordinary	ordinary	ADJ
ftr-453	536	21	rates	rate	NOUN
ftr-453	536	22	.	.	PUNCT
ftr-453	537	1	the	the	DET
ftr-453	537	2	shelter	shelter	NOUN
ftr-453	537	3	and	and	CCONJ
ftr-453	537	4	,	,	PUNCT
ftr-453	537	5	in	in	ADP
ftr-453	537	6	fact	fact	NOUN
ftr-453	537	7	,	,	PUNCT
ftr-453	537	8	the	the	DET
ftr-453	537	9	harm	harm	NOUN
ftr-453	537	10	unique	unique	ADJ
ftr-453	537	11	to	to	ADP
ftr-453	537	12	charity	charity	NOUN
ftr-453	537	13	’s	’s	PART
ftr-453	537	14	participation	participation	NOUN
ftr-453	537	15	in	in	ADP
ftr-453	537	16	bootstrap	bootstrap	NOUN
ftr-453	537	17	transactions	transaction	NOUN
ftr-453	537	18	is	be	AUX
ftr-453	537	19	the	the	DET
ftr-453	537	20	disguising	disguising	NOUN
ftr-453	537	21	of	of	ADP
ftr-453	537	22	corporate	corporate	ADJ
ftr-453	537	23	profit	profit	NOUN
ftr-453	537	24	,	,	PUNCT
ftr-453	537	25	from	from	ADP
ftr-453	537	26	which	which	PRON
ftr-453	537	27	a	a	DET
ftr-453	537	28	tax	tax	NOUN
ftr-453	537	29	is	be	AUX
ftr-453	537	30	normally	normally	ADV
ftr-453	537	31	extracted	extract	VERB
ftr-453	537	32	and	and	CCONJ
ftr-453	537	33	financing	financing	NOUN
ftr-453	537	34	is	be	AUX
ftr-453	537	35	later	later	ADV
ftr-453	537	36	provided	provide	VERB
ftr-453	537	37	.	.	PUNCT
ftr-453	538	1	charity	charity	NOUN
ftr-453	538	2	helps	help	VERB
ftr-453	538	3	make	make	VERB
ftr-453	538	4	it	it	PRON
ftr-453	538	5	appear	appear	VERB
ftr-453	538	6	that	that	SCONJ
ftr-453	538	7	earnings	earning	NOUN
ftr-453	538	8	never	never	ADV
ftr-453	538	9	arrive	arrive	VERB
ftr-453	538	10	in	in	ADP
ftr-453	538	11	corporate	corporate	ADJ
ftr-453	538	12	solution	solution	NOUN
ftr-453	538	13	but	but	CCONJ
ftr-453	538	14	instead	instead	ADV
ftr-453	538	15	the	the	DET
ftr-453	538	16	corporation	corporation	NOUN
ftr-453	538	17	is	be	AUX
ftr-453	538	18	merely	merely	ADV
ftr-453	538	19	distributing	distribute	VERB
ftr-453	538	20	previously	previously	ADV
ftr-453	538	21	taxed	tax	VERB
ftr-453	538	22	capital	capital	NOUN
ftr-453	538	23	.	.	PUNCT
ftr-453	539	1	the	the	DET
ftr-453	539	2	seller	seller	NOUN
ftr-453	539	3	is	be	AUX
ftr-453	539	4	thereby	thereby	ADV
ftr-453	539	5	able	able	ADJ
ftr-453	539	6	to	to	PART
ftr-453	539	7	provide75	provide75	VERB
ftr-453	539	8	financing	financing	NOUN
ftr-453	539	9	(	(	PUNCT
ftr-453	539	10	which	which	PRON
ftr-453	539	11	ultimately	ultimately	ADV
ftr-453	539	12	redounds	redound	VERB
ftr-453	539	13	to	to	ADP
ftr-453	539	14	the	the	DET
ftr-453	539	15	seller	seller	NOUN
ftr-453	539	16	’s	’s	PART
ftr-453	539	17	benefit	benefit	NOUN
ftr-453	539	18	)	)	PUNCT
ftr-453	539	19	using	use	VERB
ftr-453	539	20	untaxed	untaxed	ADJ
ftr-453	539	21	profit	profit	NOUN
ftr-453	539	22	.	.	PUNCT
ftr-453	540	1	charity	charity	NOUN
ftr-453	540	2	has	have	AUX
ftr-453	540	3	thus	thus	ADV
ftr-453	540	4	aided	aid	VERB
ftr-453	540	5	in	in	ADP
ftr-453	540	6	disguising	disguise	VERB
ftr-453	540	7	the	the	DET
ftr-453	540	8	corporation	corporation	NOUN
ftr-453	540	9	’s	’s	PART
ftr-453	540	10	realization	realization	NOUN
ftr-453	540	11	of76	of76	PROPN
ftr-453	540	12	profit	profit	NOUN
ftr-453	540	13	.	.	PUNCT
ftr-453	541	1	it	it	PRON
ftr-453	541	2	was	be	AUX
ftr-453	541	3	n’t	not	PART
ftr-453	541	4	just	just	ADV
ftr-453	541	5	miserly	miserly	ADJ
ftr-453	541	6	government	government	NOUN
ftr-453	541	7	tax	tax	NOUN
ftr-453	541	8	collectors	collector	NOUN
ftr-453	541	9	who	who	PRON
ftr-453	541	10	recognized	recognize	VERB
ftr-453	541	11	harm	harm	NOUN
ftr-453	541	12	caused	cause	VERB
ftr-453	541	13	by	by	ADP
ftr-453	541	14	the	the	DET
ftr-453	541	15	charity	charity	NOUN
ftr-453	541	16	’s	’s	PART
ftr-453	541	17	knowing	know	VERB
ftr-453	541	18	involvement	involvement	NOUN
ftr-453	541	19	in	in	ADP
ftr-453	541	20	clay	clay	NOUN
ftr-453	541	21	brown	brown	NOUN
ftr-453	541	22	.	.	PUNCT
ftr-453	542	1	congress,77	congress,77	NOUN
ftr-453	542	2	78	78	NUM
ftr-453	542	3	liquidating	liquidating	NOUN
ftr-453	542	4	corporation	corporation	NOUN
ftr-453	542	5	will	will	AUX
ftr-453	542	6	have	have	VERB
ftr-453	542	7	no	no	DET
ftr-453	542	8	gain	gain	NOUN
ftr-453	542	9	from	from	ADP
ftr-453	542	10	the	the	DET
ftr-453	542	11	distribution	distribution	NOUN
ftr-453	542	12	.	.	PUNCT
ftr-453	543	1	see	see	VERB
ftr-453	543	2	irc	irc	PROPN
ftr-453	543	3	§	§	PROPN
ftr-453	543	4	337	337	NUM
ftr-453	543	5	.	.	PUNCT
ftr-453	544	1	the	the	DET
ftr-453	544	2	new	new	ADJ
ftr-453	544	3	corporation	corporation	NOUN
ftr-453	544	4	uses	use	VERB
ftr-453	544	5	the	the	DET
ftr-453	544	6	income	income	NOUN
ftr-453	544	7	from	from	ADP
ftr-453	544	8	the	the	DET
ftr-453	544	9	operation	operation	NOUN
ftr-453	544	10	of	of	ADP
ftr-453	544	11	the	the	DET
ftr-453	544	12	liquidated	liquidate	VERB
ftr-453	544	13	corporation	corporation	NOUN
ftr-453	544	14	’s	’s	PART
ftr-453	544	15	previous	previous	ADJ
ftr-453	544	16	business	business	NOUN
ftr-453	544	17	to	to	PART
ftr-453	544	18	pay	pay	VERB
ftr-453	544	19	the	the	DET
ftr-453	544	20	remaining	remain	VERB
ftr-453	544	21	purchase	purchase	NOUN
ftr-453	544	22	balance	balance	NOUN
ftr-453	544	23	in	in	ADP
ftr-453	544	24	installments	installment	NOUN
ftr-453	544	25	.	.	PUNCT
ftr-453	545	1	the	the	DET
ftr-453	545	2	seller	seller	NOUN
ftr-453	545	3	gets	get	VERB
ftr-453	545	4	capital	capital	NOUN
ftr-453	545	5	gain	gain	NOUN
ftr-453	545	6	treatment	treatment	NOUN
ftr-453	545	7	,	,	PUNCT
ftr-453	545	8	while	while	SCONJ
ftr-453	545	9	the	the	DET
ftr-453	545	10	sole	sole	ADJ
ftr-453	545	11	shareholder	shareholder	NOUN
ftr-453	545	12	of	of	ADP
ftr-453	545	13	the	the	DET
ftr-453	545	14	new	new	ADJ
ftr-453	545	15	corporation	corporation	NOUN
ftr-453	545	16	avoids	avoid	VERB
ftr-453	545	17	current	current	ADJ
ftr-453	545	18	tax	tax	NOUN
ftr-453	545	19	liability	liability	NOUN
ftr-453	545	20	on	on	ADP
ftr-453	545	21	the	the	DET
ftr-453	545	22	proceeds	proceed	NOUN
ftr-453	545	23	used	use	VERB
ftr-453	545	24	to	to	PART
ftr-453	545	25	purchase	purchase	VERB
ftr-453	545	26	liquidating	liquidating	NOUN
ftr-453	545	27	corporation	corporation	NOUN
ftr-453	545	28	.	.	PUNCT
ftr-453	546	1	see	see	VERB
ftr-453	546	2	kinsey	kinsey	PROPN
ftr-453	546	3	,	,	PUNCT
ftr-453	546	4	supra	supra	PROPN
ftr-453	546	5	note	note	NOUN
ftr-453	546	6	71	71	NUM
ftr-453	546	7	,	,	PUNCT
ftr-453	546	8	at	at	ADP
ftr-453	546	9	581	581	NUM
ftr-453	546	10	-	-	SYM
ftr-453	546	11	82	82	NUM
ftr-453	546	12	.	.	PUNCT
ftr-453	547	1	73	73	NUM
ftr-453	547	2	.	.	PUNCT
ftr-453	548	1	which	which	DET
ftr-453	548	2	conclusion	conclusion	NOUN
ftr-453	548	3	serves	serve	VERB
ftr-453	548	4	only	only	ADV
ftr-453	548	5	to	to	PART
ftr-453	548	6	bolster	bolster	VERB
ftr-453	548	7	arguments	argument	NOUN
ftr-453	548	8	that	that	SCONJ
ftr-453	548	9	the	the	DET
ftr-453	548	10	capital	capital	NOUN
ftr-453	548	11	gains	gain	NOUN
ftr-453	548	12	preference	preference	NOUN
ftr-453	548	13	can	can	AUX
ftr-453	548	14	not	not	PART
ftr-453	548	15	be	be	AUX
ftr-453	548	16	theoretically	theoretically	ADV
ftr-453	548	17	justified	justify	VERB
ftr-453	548	18	.	.	PUNCT
ftr-453	549	1	see	see	VERB
ftr-453	549	2	generally	generally	ADV
ftr-453	549	3	,	,	PUNCT
ftr-453	549	4	cunningham	cunningham	PROPN
ftr-453	549	5	&	&	CCONJ
ftr-453	549	6	schenk	schenk	PROPN
ftr-453	549	7	,	,	PUNCT
ftr-453	549	8	supra	supra	PROPN
ftr-453	549	9	note	note	NOUN
ftr-453	549	10	64	64	NUM
ftr-453	549	11	.	.	PUNCT
ftr-453	550	1	74	74	NUM
ftr-453	550	2	.	.	PUNCT
ftr-453	551	1	see	see	VERB
ftr-453	551	2	keller	keller	PROPN
ftr-453	551	3	,	,	PUNCT
ftr-453	551	4	supra	supra	PROPN
ftr-453	551	5	note	note	PROPN
ftr-453	551	6	72	72	NUM
ftr-453	551	7	,	,	PUNCT
ftr-453	551	8	at	at	ADP
ftr-453	551	9	562	562	NUM
ftr-453	551	10	-	-	SYM
ftr-453	551	11	567	567	NUM
ftr-453	551	12	.	.	PUNCT
ftr-453	551	13	75	75	NUM
ftr-453	551	14	.	.	PUNCT
ftr-453	552	1	the	the	DET
ftr-453	552	2	amount	amount	NOUN
ftr-453	552	3	paid	pay	VERB
ftr-453	552	4	to	to	PART
ftr-453	552	5	charity	charity	VERB
ftr-453	552	6	as	as	ADP
ftr-453	552	7	rent	rent	NOUN
ftr-453	552	8	in	in	ADP
ftr-453	552	9	a	a	DET
ftr-453	552	10	charitable	charitable	ADJ
ftr-453	552	11	bootstrap	bootstrap	NOUN
ftr-453	552	12	transaction	transaction	NOUN
ftr-453	552	13	is	be	AUX
ftr-453	552	14	deducted	deduct	VERB
ftr-453	552	15	against	against	ADP
ftr-453	552	16	earnings	earning	NOUN
ftr-453	552	17	,	,	PUNCT
ftr-453	552	18	resulting	result	VERB
ftr-453	552	19	in	in	ADP
ftr-453	552	20	little	little	ADJ
ftr-453	552	21	or	or	CCONJ
ftr-453	552	22	no	no	DET
ftr-453	552	23	corporate	corporate	ADJ
ftr-453	552	24	level	level	NOUN
ftr-453	552	25	tax	tax	NOUN
ftr-453	552	26	.	.	PUNCT
ftr-453	553	1	76	76	NUM
ftr-453	553	2	.	.	PUNCT
ftr-453	554	1	cf	cf	NOUN
ftr-453	554	2	.	.	PUNCT
ftr-453	555	1	grove	grove	PROPN
ftr-453	555	2	v.	v.	PROPN
ftr-453	555	3	commissioner	commissioner	PROPN
ftr-453	555	4	490	490	NUM
ftr-453	555	5	f.2d	f.2d	X
ftr-453	555	6	241	241	NUM
ftr-453	555	7	,	,	PUNCT
ftr-453	555	8	246	246	NUM
ftr-453	555	9	-	-	SYM
ftr-453	555	10	47	47	NUM
ftr-453	555	11	(	(	PUNCT
ftr-453	555	12	2nd	2nd	ADJ
ftr-453	555	13	cir	cir	NOUN
ftr-453	555	14	.	.	PROPN
ftr-453	555	15	1973	1973	NUM
ftr-453	555	16	)	)	PUNCT
ftr-453	555	17	(	(	PUNCT
ftr-453	555	18	taxpayer	taxpayer	NOUN
ftr-453	555	19	was	be	AUX
ftr-453	555	20	successful	successful	ADJ
ftr-453	555	21	in	in	ADP
ftr-453	555	22	employing	employ	VERB
ftr-453	555	23	the	the	DET
ftr-453	555	24	charity	charity	NOUN
ftr-453	555	25	“	"	PUNCT
ftr-453	555	26	as	as	ADP
ftr-453	555	27	a	a	DET
ftr-453	555	28	convenient	convenient	ADJ
ftr-453	555	29	conduit	conduit	NOUN
ftr-453	555	30	for	for	ADP
ftr-453	555	31	withdrawing	withdraw	VERB
ftr-453	555	32	funds	fund	NOUN
ftr-453	555	33	from	from	ADP
ftr-453	555	34	the	the	DET
ftr-453	555	35	corporation	corporation	NOUN
ftr-453	555	36	for	for	ADP
ftr-453	555	37	his	his	PRON
ftr-453	555	38	personal	personal	ADJ
ftr-453	555	39	use	use	NOUN
ftr-453	555	40	without	without	ADP
ftr-453	555	41	incurring	incur	VERB
ftr-453	555	42	tax	tax	NOUN
ftr-453	555	43	liability	liability	NOUN
ftr-453	555	44	.	.	PUNCT
ftr-453	555	45	”	"	PUNCT
ftr-453	555	46	)	)	PUNCT
ftr-453	555	47	.	.	PUNCT
ftr-453	556	1	77	77	NUM
ftr-453	556	2	.	.	PUNCT
ftr-453	557	1	the	the	DET
ftr-453	557	2	government	government	NOUN
ftr-453	557	3	suspected	suspect	VERB
ftr-453	557	4	but	but	CCONJ
ftr-453	557	5	ultimately	ultimately	ADV
ftr-453	557	6	misperceived	misperceive	VERB
ftr-453	557	7	the	the	DET
ftr-453	557	8	real	real	ADJ
ftr-453	557	9	harm	harm	NOUN
ftr-453	557	10	in	in	ADP
ftr-453	557	11	clay	clay	NOUN
ftr-453	557	12	brown	brown	NOUN
ftr-453	557	13	.	.	PUNCT
ftr-453	558	1	the	the	DET
ftr-453	558	2	real	real	ADJ
ftr-453	558	3	thrust	thrust	NOUN
ftr-453	558	4	of	of	ADP
ftr-453	558	5	the	the	DET
ftr-453	558	6	opinion	opinion	NOUN
ftr-453	558	7	in	in	ADP
ftr-453	558	8	clay	clay	NOUN
ftr-453	558	9	brown	brown	NOUN
ftr-453	558	10	was	be	AUX
ftr-453	558	11	not	not	PART
ftr-453	558	12	that	that	SCONJ
ftr-453	558	13	the	the	DET
ftr-453	558	14	charity	charity	NOUN
ftr-453	558	15	did	do	AUX
ftr-453	558	16	not	not	PART
ftr-453	558	17	cause	cause	VERB
ftr-453	558	18	any	any	DET
ftr-453	558	19	harm	harm	NOUN
ftr-453	558	20	.	.	PUNCT
ftr-453	559	1	rather	rather	ADV
ftr-453	559	2	,	,	PUNCT
ftr-453	559	3	the	the	DET
ftr-453	559	4	seller	seller	NOUN
ftr-453	559	5	could	could	AUX
ftr-453	559	6	have	have	AUX
ftr-453	559	7	obtained	obtain	VERB
ftr-453	559	8	capital	capital	NOUN
ftr-453	559	9	gains	gain	NOUN
ftr-453	559	10	treatment	treatment	NOUN
ftr-453	559	11	with	with	ADP
ftr-453	559	12	the	the	DET
ftr-453	559	13	same	same	ADJ
ftr-453	559	14	transaction	transaction	NOUN
ftr-453	559	15	but	but	CCONJ
ftr-453	559	16	without	without	ADP
ftr-453	559	17	charity	charity	NOUN
ftr-453	559	18	’s	’s	PART
ftr-453	559	19	involvement	involvement	NOUN
ftr-453	559	20	.	.	PUNCT
ftr-453	560	1	the	the	DET
ftr-453	560	2	government	government	NOUN
ftr-453	560	3	misperceived	misperceive	VERB
ftr-453	560	4	the	the	DET
ftr-453	560	5	harm	harm	NOUN
ftr-453	560	6	and	and	CCONJ
ftr-453	560	7	therefore	therefore	ADV
ftr-453	560	8	sought	seek	VERB
ftr-453	560	9	an	an	DET
ftr-453	560	10	inappropriate	inappropriate	ADJ
ftr-453	560	11	remedy	remedy	NOUN
ftr-453	560	12	.	.	PUNCT
ftr-453	561	1	see	see	VERB
ftr-453	561	2	commissioner	commissioner	NOUN
ftr-453	561	3	v.	v.	PROPN
ftr-453	561	4	brown	brown	PROPN
ftr-453	561	5	,	,	PUNCT
ftr-453	561	6	380	380	NUM
ftr-453	561	7	u.s	u.s	PROPN
ftr-453	561	8	.	.	PROPN
ftr-453	561	9	at	at	ADP
ftr-453	561	10	563	563	NUM
ftr-453	561	11	,	,	PUNCT
ftr-453	561	12	579	579	NUM
ftr-453	561	13	(	(	PUNCT
ftr-453	561	14	1965	1965	NUM
ftr-453	561	15	)	)	PUNCT
ftr-453	561	16	.	.	PUNCT
ftr-453	562	1	the	the	DET
ftr-453	562	2	court	court	NOUN
ftr-453	562	3	stated	state	VERB
ftr-453	562	4	“	"	PUNCT
ftr-453	562	5	the	the	DET
ftr-453	562	6	commissioner	commissioner	NOUN
ftr-453	562	7	’s	’s	PART
ftr-453	562	8	position	position	NOUN
ftr-453	562	9	here	here	ADV
ftr-453	562	10	is	be	AUX
ftr-453	562	11	a	a	DET
ftr-453	562	12	clear	clear	ADJ
ftr-453	562	13	case	case	NOUN
ftr-453	562	14	of	of	ADP
ftr-453	562	15	overkill	overkill	NOUN
ftr-453	562	16	if	if	SCONJ
ftr-453	562	17	aimed	aim	VERB
ftr-453	562	18	at	at	ADP
ftr-453	562	19	preventing	prevent	VERB
ftr-453	562	20	the	the	DET
ftr-453	562	21	involvement	involvement	NOUN
ftr-453	562	22	of	of	ADP
ftr-453	562	23	tax	tax	NOUN
ftr-453	562	24	-	-	PUNCT
ftr-453	562	25	exempt	exempt	ADJ
ftr-453	562	26	entities	entity	NOUN
ftr-453	562	27	in	in	ADP
ftr-453	562	28	the	the	DET
ftr-453	562	29	purchase	purchase	NOUN
ftr-453	562	30	and	and	CCONJ
ftr-453	562	31	operation	operation	NOUN
ftr-453	562	32	of	of	ADP
ftr-453	562	33	business	business	NOUN
ftr-453	562	34	enterprises	enterprise	NOUN
ftr-453	562	35	.	.	PUNCT
ftr-453	562	36	.	.	PUNCT
ftr-453	562	37	.	.	PUNCT
ftr-453	562	38	.	.	PUNCT
ftr-453	563	1	and	and	CCONJ
ftr-453	563	2	if	if	SCONJ
ftr-453	563	3	the	the	DET
ftr-453	563	4	commissioner	commissioner	NOUN
ftr-453	563	5	’s	’s	PART
ftr-453	563	6	approach	approach	NOUN
ftr-453	563	7	is	be	AUX
ftr-453	563	8	intended	intend	VERB
ftr-453	563	9	as	as	ADP
ftr-453	563	10	a	a	DET
ftr-453	563	11	limitation	limitation	NOUN
ftr-453	563	12	upon	upon	SCONJ
ftr-453	563	13	the	the	DET
ftr-453	563	14	tax	tax	NOUN
ftr-453	563	15	treatment	treatment	NOUN
ftr-453	563	16	of	of	ADP
ftr-453	563	17	sales	sale	NOUN
ftr-453	563	18	generally	generally	ADV
ftr-453	563	19	,	,	PUNCT
ftr-453	563	20	it	it	PRON
ftr-453	563	21	represents	represent	VERB
ftr-453	563	22	a	a	DET
ftr-453	563	23	considerable	considerable	ADJ
ftr-453	563	24	invasion	invasion	NOUN
ftr-453	563	25	of	of	ADP
ftr-453	563	26	current	current	ADJ
ftr-453	563	27	capital	capital	NOUN
ftr-453	563	28	gains	gain	NOUN
ftr-453	563	29	policy	policy	NOUN
ftr-453	563	30	.	.	PUNCT
ftr-453	563	31	”	"	PUNCT
ftr-453	563	32	.	.	PUNCT
ftr-453	564	1	see	see	VERB
ftr-453	564	2	i	i	PRON
ftr-453	564	3	d.	d.	PROPN
ftr-453	564	4	78	78	NUM
ftr-453	564	5	.	.	PUNCT
ftr-453	565	1	the	the	DET
ftr-453	565	2	congress	congress	PROPN
ftr-453	565	3	expressed	express	VERB
ftr-453	565	4	general	general	ADJ
ftr-453	565	5	disapproval	disapproval	NOUN
ftr-453	565	6	of	of	ADP
ftr-453	565	7	such	such	ADJ
ftr-453	565	8	transactions	transaction	NOUN
ftr-453	565	9	prior	prior	ADV
ftr-453	565	10	to	to	ADP
ftr-453	565	11	clay	clay	NOUN
ftr-453	565	12	brown	brown	NOUN
ftr-453	565	13	.	.	PUNCT
ftr-453	566	1	the	the	DET
ftr-453	566	2	legislative	legislative	ADJ
ftr-453	566	3	history	history	NOUN
ftr-453	566	4	regarding	regard	VERB
ftr-453	566	5	the	the	DET
ftr-453	566	6	revenue	revenue	NOUN
ftr-453	566	7	act	act	NOUN
ftr-453	566	8	of	of	ADP
ftr-453	566	9	1950	1950	NUM
ftr-453	566	10	suggested	suggest	VERB
ftr-453	566	11	the	the	DET
ftr-453	566	12	general	general	ADJ
ftr-453	566	13	impropriety	impropriety	NOUN
ftr-453	566	14	of	of	ADP
ftr-453	566	15	a	a	DET
ftr-453	566	16	charity	charity	NOUN
ftr-453	566	17	’s	’s	PART
ftr-453	566	18	participation	participation	NOUN
ftr-453	566	19	:	:	PUNCT
ftr-453	566	20	there	there	PRON
ftr-453	566	21	are	be	VERB
ftr-453	566	22	three	three	NUM
ftr-453	566	23	principal	principal	ADJ
ftr-453	566	24	objections	objection	NOUN
ftr-453	566	25	to	to	ADP
ftr-453	566	26	the	the	DET
ftr-453	566	27	lease	lease	VERB
ftr-453	566	28	-	-	PUNCT
ftr-453	566	29	back	back	NOUN
ftr-453	566	30	arrangements	arrangement	NOUN
ftr-453	566	31	where	where	SCONJ
ftr-453	566	32	borrowed	borrow	VERB
ftr-453	566	33	funds	fund	NOUN
ftr-453	566	34	are	be	AUX
ftr-453	566	35	used	use	VERB
ftr-453	566	36	.	.	PUNCT
ftr-453	567	1	first	first	ADV
ftr-453	567	2	,	,	PUNCT
ftr-453	567	3	the	the	DET
ftr-453	567	4	tax	tax	NOUN
ftr-453	567	5	-	-	PUNCT
ftr-453	567	6	exempt	exempt	ADJ
ftr-453	567	7	organization	organization	NOUN
ftr-453	567	8	is	be	AUX
ftr-453	567	9	not	not	PART
ftr-453	567	10	merely	merely	ADV
ftr-453	567	11	trying	try	VERB
ftr-453	567	12	to	to	PART
ftr-453	567	13	find	find	VERB
ftr-453	567	14	a	a	DET
ftr-453	567	15	means	means	NOUN
ftr-453	567	16	of	of	ADP
ftr-453	567	17	investing	invest	VERB
ftr-453	567	18	its	its	PRON
ftr-453	567	19	own	own	ADJ
ftr-453	567	20	funds	fund	NOUN
ftr-453	567	21	at	at	ADP
ftr-453	567	22	an	an	DET
ftr-453	567	23	adequate	adequate	ADJ
ftr-453	567	24	rate	rate	NOUN
ftr-453	567	25	of	of	ADP
ftr-453	567	26	return	return	NOUN
ftr-453	567	27	but	but	CCONJ
ftr-453	567	28	is	be	AUX
ftr-453	567	29	obviously	obviously	ADV
ftr-453	567	30	trading	trade	VERB
ftr-453	567	31	on	on	ADP
ftr-453	567	32	its	its	PRON
ftr-453	567	33	exemption	exemption	NOUN
ftr-453	567	34	,	,	PUNCT
ftr-453	567	35	since	since	SCONJ
ftr-453	567	36	the	the	DET
ftr-453	567	37	only	only	ADJ
ftr-453	567	38	contribution	contribution	NOUN
ftr-453	567	39	it	it	PRON
ftr-453	567	40	makes	make	VERB
ftr-453	567	41	to	to	ADP
ftr-453	567	42	the	the	DET
ftr-453	567	43	sale	sale	NOUN
ftr-453	567	44	and	and	CCONJ
ftr-453	567	45	lease	lease	NOUN
ftr-453	567	46	is	be	AUX
ftr-453	567	47	its	its	PRON
ftr-453	567	48	tax	tax	NOUN
ftr-453	567	49	exemption	exemption	NOUN
ftr-453	567	50	.	.	PUNCT
ftr-453	568	1	therefore	therefore	ADV
ftr-453	568	2	,	,	PUNCT
ftr-453	568	3	it	it	PRON
ftr-453	568	4	appears	appear	VERB
ftr-453	568	5	reasonable	reasonable	ADJ
ftr-453	568	6	to	to	PART
ftr-453	568	7	believe	believe	VERB
ftr-453	568	8	that	that	SCONJ
ftr-453	568	9	the	the	DET
ftr-453	568	10	only	only	ADJ
ftr-453	568	11	reason	reason	NOUN
ftr-453	568	12	why	why	SCONJ
ftr-453	568	13	it	it	PRON
ftr-453	568	14	receives	receive	VERB
ftr-453	568	15	the	the	DET
ftr-453	568	16	property	property	NOUN
ftr-453	568	17	at	at	ADP
ftr-453	568	18	no	no	DET
ftr-453	568	19	expense	expense	NOUN
ftr-453	568	20	to	to	ADP
ftr-453	568	21	itself	itself	PRON
ftr-453	568	22	is	be	AUX
ftr-453	568	23	the	the	DET
ftr-453	568	24	fact	fact	NOUN
ftr-453	568	25	that	that	SCONJ
ftr-453	568	26	it	it	PRON
ftr-453	568	27	pays	pay	VERB
ftr-453	568	28	no	no	DET
ftr-453	568	29	income	income	NOUN
ftr-453	568	30	tax	tax	NOUN
ftr-453	568	31	on	on	ADP
ftr-453	568	32	the	the	DET
ftr-453	568	33	rentals	rental	NOUN
ftr-453	568	34	received	receive	VERB
ftr-453	568	35	.	.	PUNCT
ftr-453	569	1	2001	2001	NUM
ftr-453	569	2	]	]	PUNCT
ftr-453	569	3	when	when	SCONJ
ftr-453	569	4	charity	charity	NOUN
ftr-453	569	5	aids	aids	PROPN
ftr-453	569	6	tax	tax	NOUN
ftr-453	569	7	shelters	shelter	NOUN
ftr-453	569	8	787	787	NUM
ftr-453	569	9	courts	court	NOUN
ftr-453	569	10	,	,	PUNCT
ftr-453	569	11	commentators	commentator	NOUN
ftr-453	569	12	and	and	CCONJ
ftr-453	569	13	even	even	ADV
ftr-453	569	14	charities	charity	NOUN
ftr-453	569	15	candidly	candidly	ADV
ftr-453	569	16	understood	understand	VERB
ftr-453	569	17	the	the	DET
ftr-453	569	18	charity	charity	NOUN
ftr-453	569	19	to79	to79	PROPN
ftr-453	569	20	80	80	NUM
ftr-453	569	21	be	be	AUX
ftr-453	569	22	aiding	aid	VERB
ftr-453	569	23	and	and	CCONJ
ftr-453	569	24	abetting	abet	VERB
ftr-453	569	25	in	in	ADP
ftr-453	569	26	a	a	DET
ftr-453	569	27	malevolent	malevolent	ADJ
ftr-453	569	28	transaction	transaction	NOUN
ftr-453	569	29	and	and	CCONJ
ftr-453	569	30	yet	yet	ADV
ftr-453	569	31	the	the	DET
ftr-453	569	32	charity	charity	NOUN
ftr-453	569	33	suffered	suffer	VERB
ftr-453	569	34	no	no	DET
ftr-453	569	35	penalty	penalty	NOUN
ftr-453	569	36	.	.	PUNCT
ftr-453	570	1	consider	consider	VERB
ftr-453	570	2	the	the	DET
ftr-453	570	3	following	follow	VERB
ftr-453	570	4	remarks	remark	NOUN
ftr-453	570	5	made	make	VERB
ftr-453	570	6	by	by	ADP
ftr-453	570	7	one	one	NUM
ftr-453	570	8	writer	writer	NOUN
ftr-453	570	9	of	of	ADP
ftr-453	570	10	the	the	DET
ftr-453	570	11	time	time	NOUN
ftr-453	570	12	:	:	PUNCT
ftr-453	570	13	in	in	ADP
ftr-453	570	14	effect	effect	NOUN
ftr-453	570	15	charity	charity	NOUN
ftr-453	570	16	is	be	AUX
ftr-453	570	17	selling	sell	VERB
ftr-453	570	18	a	a	DET
ftr-453	570	19	portion	portion	NOUN
ftr-453	570	20	of	of	ADP
ftr-453	570	21	its	its	PRON
ftr-453	570	22	tax	tax	NOUN
ftr-453	570	23	exemption	exemption	NOUN
ftr-453	570	24	.	.	PUNCT
ftr-453	571	1	that	that	PRON
ftr-453	571	2	is	be	AUX
ftr-453	571	3	particularly	particularly	ADV
ftr-453	571	4	apparent	apparent	ADJ
ftr-453	571	5	where	where	SCONJ
ftr-453	571	6	an	an	DET
ftr-453	571	7	excessive	excessive	ADJ
ftr-453	571	8	price	price	NOUN
ftr-453	571	9	can	can	AUX
ftr-453	571	10	be	be	AUX
ftr-453	571	11	proved	prove	VERB
ftr-453	571	12	to	to	ADP
ftr-453	571	13	the	the	DET
ftr-453	571	14	court	court	NOUN
ftr-453	571	15	.	.	PUNCT
ftr-453	572	1	of	of	ADP
ftr-453	572	2	course	course	NOUN
ftr-453	572	3	,	,	PUNCT
ftr-453	572	4	the	the	DET
ftr-453	572	5	income	income	NOUN
ftr-453	572	6	available	available	ADJ
ftr-453	572	7	to	to	PART
ftr-453	572	8	pay	pay	VERB
ftr-453	572	9	the	the	DET
ftr-453	572	10	notes	note	NOUN
ftr-453	572	11	is	be	AUX
ftr-453	572	12	much	much	ADV
ftr-453	572	13	larger	large	ADJ
ftr-453	572	14	if	if	SCONJ
ftr-453	572	15	it	it	PRON
ftr-453	572	16	is	be	AUX
ftr-453	572	17	tax	tax	NOUN
ftr-453	572	18	-	-	PUNCT
ftr-453	572	19	free	free	ADJ
ftr-453	572	20	,	,	PUNCT
ftr-453	572	21	and	and	CCONJ
ftr-453	572	22	the	the	DET
ftr-453	572	23	high	high	ADJ
ftr-453	572	24	price	price	NOUN
ftr-453	572	25	was	be	AUX
ftr-453	572	26	set	set	VERB
ftr-453	572	27	because	because	SCONJ
ftr-453	572	28	it	it	PRON
ftr-453	572	29	was	be	AUX
ftr-453	572	30	anticipated	anticipate	VERB
ftr-453	572	31	that	that	SCONJ
ftr-453	572	32	feeder	feeder	NOUN
ftr-453	572	33	would	would	AUX
ftr-453	572	34	be	be	AUX
ftr-453	572	35	held	hold	VERB
ftr-453	572	36	exempt	exempt	ADJ
ftr-453	572	37	by	by	ADP
ftr-453	572	38	virtue	virtue	NOUN
ftr-453	572	39	of	of	ADP
ftr-453	572	40	nominally	nominally	ADV
ftr-453	572	41	paying	pay	VERB
ftr-453	572	42	its	its	PRON
ftr-453	572	43	income	income	NOUN
ftr-453	572	44	over	over	ADP
ftr-453	572	45	to	to	ADP
ftr-453	572	46	charity	charity	NOUN
ftr-453	572	47	.	.	PUNCT
ftr-453	573	1	even	even	ADV
ftr-453	573	2	where	where	SCONJ
ftr-453	573	3	an	an	DET
ftr-453	573	4	excessive	excessive	ADJ
ftr-453	573	5	price	price	NOUN
ftr-453	573	6	can	can	AUX
ftr-453	573	7	not	not	PART
ftr-453	573	8	be	be	AUX
ftr-453	573	9	proved	prove	VERB
ftr-453	573	10	,	,	PUNCT
ftr-453	573	11	there	there	PRON
ftr-453	573	12	is	be	VERB
ftr-453	573	13	the	the	DET
ftr-453	573	14	very	very	ADV
ftr-453	573	15	substantial	substantial	ADJ
ftr-453	573	16	advantage	advantage	NOUN
ftr-453	573	17	of	of	ADP
ftr-453	573	18	more	more	ADV
ftr-453	573	19	secure	secure	ADJ
ftr-453	573	20	and	and	CCONJ
ftr-453	573	21	more	more	ADV
ftr-453	573	22	rapid	rapid	ADJ
ftr-453	573	23	payment	payment	NOUN
ftr-453	573	24	of	of	ADP
ftr-453	573	25	the	the	DET
ftr-453	573	26	notes	note	NOUN
ftr-453	573	27	out	out	ADP
ftr-453	573	28	of	of	ADP
ftr-453	573	29	tax	tax	NOUN
ftr-453	573	30	-	-	PUNCT
ftr-453	573	31	free	free	ADJ
ftr-453	573	32	income	income	NOUN
ftr-453	573	33	.	.	PUNCT
ftr-453	574	1	during	during	ADP
ftr-453	574	2	the	the	DET
ftr-453	574	3	whole	whole	ADJ
ftr-453	574	4	period	period	NOUN
ftr-453	574	5	of	of	ADP
ftr-453	574	6	the	the	DET
ftr-453	574	7	pay	pay	NOUN
ftr-453	574	8	-	-	PUNCT
ftr-453	574	9	off	off	NOUN
ftr-453	574	10	to	to	ADP
ftr-453	574	11	owner	owner	NOUN
ftr-453	574	12	,	,	PUNCT
ftr-453	574	13	funds	fund	NOUN
ftr-453	574	14	which	which	PRON
ftr-453	574	15	were	be	AUX
ftr-453	574	16	given	give	VERB
ftr-453	574	17	tax	tax	NOUN
ftr-453	574	18	exemption	exemption	NOUN
ftr-453	574	19	so	so	SCONJ
ftr-453	574	20	that	that	SCONJ
ftr-453	574	21	they	they	PRON
ftr-453	574	22	could	could	AUX
ftr-453	574	23	be	be	AUX
ftr-453	574	24	used	use	VERB
ftr-453	574	25	for	for	ADP
ftr-453	574	26	charitable	charitable	ADJ
ftr-453	574	27	and	and	CCONJ
ftr-453	574	28	public	public	ADJ
ftr-453	574	29	purposes	purpose	NOUN
ftr-453	574	30	are	be	AUX
ftr-453	574	31	going	go	VERB
ftr-453	574	32	directly	directly	ADV
ftr-453	574	33	into	into	ADP
ftr-453	574	34	owner	owner	NOUN
ftr-453	574	35	’s	’s	PART
ftr-453	574	36	pocket	pocket	NOUN
ftr-453	574	37	.	.	PUNCT
ftr-453	575	1	and	and	CCONJ
ftr-453	575	2	the	the	DET
ftr-453	575	3	tax	tax	NOUN
ftr-453	575	4	advantages	advantage	NOUN
ftr-453	575	5	of	of	ADP
ftr-453	575	6	having	having	AUX
ftr-453	575	7	made	make	VERB
ftr-453	575	8	a	a	DET
ftr-453	575	9	“	"	PUNCT
ftr-453	575	10	sale	sale	NOUN
ftr-453	575	11	”	"	PUNCT
ftr-453	575	12	are	be	AUX
ftr-453	575	13	granted	grant	VERB
ftr-453	575	14	on	on	ADP
ftr-453	575	15	the	the	DET
ftr-453	575	16	assumption	assumption	NOUN
ftr-453	575	17	that	that	SCONJ
ftr-453	575	18	there	there	PRON
ftr-453	575	19	has	have	AUX
ftr-453	575	20	been	be	AUX
ftr-453	575	21	a	a	DET
ftr-453	575	22	substantial	substantial	ADJ
ftr-453	575	23	present	present	ADJ
ftr-453	575	24	change	change	NOUN
ftr-453	575	25	in	in	ADP
ftr-453	575	26	owner	owner	NOUN
ftr-453	575	27	’s	’s	PART
ftr-453	575	28	economic	economic	ADJ
ftr-453	575	29	relationship	relationship	NOUN
ftr-453	575	30	to	to	ADP
ftr-453	575	31	the	the	DET
ftr-453	575	32	business	business	NOUN
ftr-453	575	33	.	.	PUNCT
ftr-453	576	1	but	but	CCONJ
ftr-453	576	2	owner	owner	NOUN
ftr-453	576	3	continues	continue	VERB
ftr-453	576	4	to	to	PART
ftr-453	576	5	run	run	VERB
ftr-453	576	6	the	the	DET
ftr-453	576	7	business	business	NOUN
ftr-453	576	8	and	and	CCONJ
ftr-453	576	9	the	the	DET
ftr-453	576	10	second	second	ADJ
ftr-453	576	11	objection	objection	NOUN
ftr-453	576	12	to	to	ADP
ftr-453	576	13	the	the	DET
ftr-453	576	14	lease	lease	NOUN
ftr-453	576	15	-	-	PUNCT
ftr-453	576	16	back	back	NOUN
ftr-453	576	17	is	be	AUX
ftr-453	576	18	that	that	SCONJ
ftr-453	576	19	it	it	PRON
ftr-453	576	20	is	be	AUX
ftr-453	576	21	altogether	altogether	ADV
ftr-453	576	22	conceivable	conceivable	ADJ
ftr-453	576	23	that	that	SCONJ
ftr-453	576	24	if	if	SCONJ
ftr-453	576	25	its	its	PRON
ftr-453	576	26	use	use	NOUN
ftr-453	576	27	is	be	AUX
ftr-453	576	28	not	not	PART
ftr-453	576	29	checked	check	VERB
ftr-453	576	30	,	,	PUNCT
ftr-453	576	31	exempt	exempt	ADJ
ftr-453	576	32	organizations	organization	NOUN
ftr-453	576	33	may	may	AUX
ftr-453	576	34	own	own	VERB
ftr-453	576	35	the	the	DET
ftr-453	576	36	great	great	ADJ
ftr-453	576	37	bulk	bulk	NOUN
ftr-453	576	38	of	of	ADP
ftr-453	576	39	commercial	commercial	ADJ
ftr-453	576	40	and	and	CCONJ
ftr-453	576	41	industrial	industrial	ADJ
ftr-453	576	42	real	real	ADJ
ftr-453	576	43	estate	estate	NOUN
ftr-453	576	44	in	in	ADP
ftr-453	576	45	the	the	DET
ftr-453	576	46	country	country	NOUN
ftr-453	576	47	.	.	PUNCT
ftr-453	577	1	this	this	PRON
ftr-453	577	2	,	,	PUNCT
ftr-453	577	3	of	of	ADP
ftr-453	577	4	course	course	NOUN
ftr-453	577	5	,	,	PUNCT
ftr-453	577	6	would	would	AUX
ftr-453	577	7	lower	lower	VERB
ftr-453	577	8	drastically	drastically	ADV
ftr-453	577	9	the	the	DET
ftr-453	577	10	rental	rental	ADJ
ftr-453	577	11	income	income	NOUN
ftr-453	577	12	included	include	VERB
ftr-453	577	13	in	in	ADP
ftr-453	577	14	the	the	DET
ftr-453	577	15	corporate	corporate	ADJ
ftr-453	577	16	and	and	CCONJ
ftr-453	577	17	individual	individual	ADJ
ftr-453	577	18	income	income	NOUN
ftr-453	577	19	-	-	PUNCT
ftr-453	577	20	tax	tax	NOUN
ftr-453	577	21	bases	basis	NOUN
ftr-453	577	22	.	.	PUNCT
ftr-453	578	1	a	a	DET
ftr-453	578	2	third	third	ADJ
ftr-453	578	3	reason	reason	NOUN
ftr-453	578	4	for	for	ADP
ftr-453	578	5	proposing	propose	VERB
ftr-453	578	6	the	the	DET
ftr-453	578	7	taxation	taxation	NOUN
ftr-453	578	8	of	of	ADP
ftr-453	578	9	lease	lease	NOUN
ftr-453	578	10	-	-	PUNCT
ftr-453	578	11	backs	back	NOUN
ftr-453	578	12	is	be	AUX
ftr-453	578	13	the	the	DET
ftr-453	578	14	possibility	possibility	NOUN
ftr-453	578	15	which	which	PRON
ftr-453	578	16	exists	exist	VERB
ftr-453	578	17	in	in	ADP
ftr-453	578	18	each	each	DET
ftr-453	578	19	case	case	NOUN
ftr-453	578	20	that	that	SCONJ
ftr-453	578	21	the	the	DET
ftr-453	578	22	tax	tax	NOUN
ftr-453	578	23	exempt	exempt	ADJ
ftr-453	578	24	organization	organization	NOUN
ftr-453	578	25	has	have	AUX
ftr-453	578	26	in	in	ADP
ftr-453	578	27	effect	effect	NOUN
ftr-453	578	28	sold	sell	VERB
ftr-453	578	29	part	part	NOUN
ftr-453	578	30	of	of	ADP
ftr-453	578	31	its	its	PRON
ftr-453	578	32	exemption	exemption	NOUN
ftr-453	578	33	.	.	PUNCT
ftr-453	579	1	s.	s.	PROPN
ftr-453	579	2	rep	rep	PROPN
ftr-453	579	3	.	.	PROPN
ftr-453	580	1	no	no	PROPN
ftr-453	580	2	.	.	NOUN
ftr-453	581	1	81	81	NUM
ftr-453	581	2	-	-	SYM
ftr-453	581	3	2375	2375	NUM
ftr-453	581	4	,	,	PUNCT
ftr-453	581	5	at	at	ADP
ftr-453	581	6	31	31	NUM
ftr-453	581	7	reprinted	reprint	VERB
ftr-453	581	8	in	in	ADP
ftr-453	581	9	1950	1950	NUM
ftr-453	581	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	581	11	.	.	PUNCT
ftr-453	581	12	3053	3053	NUM
ftr-453	581	13	,	,	PUNCT
ftr-453	581	14	3084	3084	NUM
ftr-453	581	15	.	.	PUNCT
ftr-453	582	1	the	the	DET
ftr-453	582	2	revenue	revenue	NOUN
ftr-453	582	3	act	act	NOUN
ftr-453	582	4	of	of	ADP
ftr-453	582	5	1950	1950	NUM
ftr-453	582	6	resulted	result	VERB
ftr-453	582	7	in	in	ADP
ftr-453	582	8	the	the	DET
ftr-453	582	9	enactment	enactment	NOUN
ftr-453	582	10	of	of	ADP
ftr-453	582	11	the	the	DET
ftr-453	582	12	“	"	PUNCT
ftr-453	582	13	business	business	NOUN
ftr-453	582	14	lease	lease	NOUN
ftr-453	582	15	”	"	PUNCT
ftr-453	582	16	provision	provision	NOUN
ftr-453	582	17	.	.	PUNCT
ftr-453	583	1	see	see	VERB
ftr-453	583	2	irc	irc	PROPN
ftr-453	583	3	§	§	PROPN
ftr-453	583	4	514	514	NUM
ftr-453	583	5	(	(	PUNCT
ftr-453	583	6	1954	1954	NUM
ftr-453	583	7	)	)	PUNCT
ftr-453	583	8	.	.	PUNCT
ftr-453	584	1	in	in	ADP
ftr-453	584	2	general	general	ADJ
ftr-453	584	3	,	,	PUNCT
ftr-453	584	4	that	that	SCONJ
ftr-453	584	5	provision	provision	NOUN
ftr-453	584	6	taxed	tax	VERB
ftr-453	584	7	as	as	ADP
ftr-453	584	8	unrelated	unrelated	ADJ
ftr-453	584	9	business	business	NOUN
ftr-453	584	10	income	income	NOUN
ftr-453	584	11	rentals	rental	NOUN
ftr-453	584	12	received	receive	VERB
ftr-453	584	13	from	from	ADP
ftr-453	584	14	property	property	NOUN
ftr-453	584	15	if	if	SCONJ
ftr-453	584	16	the	the	DET
ftr-453	584	17	property	property	NOUN
ftr-453	584	18	was	be	AUX
ftr-453	584	19	financed	finance	VERB
ftr-453	584	20	with	with	ADP
ftr-453	584	21	borrowed	borrow	VERB
ftr-453	584	22	funds	fund	NOUN
ftr-453	584	23	.	.	PUNCT
ftr-453	585	1	a	a	DET
ftr-453	585	2	significant	significant	ADJ
ftr-453	585	3	exception	exception	NOUN
ftr-453	585	4	,	,	PUNCT
ftr-453	585	5	however	however	ADV
ftr-453	585	6	,	,	PUNCT
ftr-453	585	7	applied	apply	VERB
ftr-453	585	8	if	if	SCONJ
ftr-453	585	9	the	the	DET
ftr-453	585	10	lease	lease	NOUN
ftr-453	585	11	term	term	NOUN
ftr-453	585	12	was	be	AUX
ftr-453	585	13	for	for	ADP
ftr-453	585	14	five	five	NUM
ftr-453	585	15	years	year	NOUN
ftr-453	585	16	or	or	CCONJ
ftr-453	585	17	less	less	ADJ
ftr-453	585	18	(	(	PUNCT
ftr-453	585	19	the	the	DET
ftr-453	585	20	short	short	ADJ
ftr-453	585	21	term	term	NOUN
ftr-453	585	22	lease	lease	NOUN
ftr-453	585	23	exception	exception	NOUN
ftr-453	585	24	)	)	PUNCT
ftr-453	585	25	.	.	PUNCT
ftr-453	586	1	see	see	VERB
ftr-453	586	2	irc	irc	PROPN
ftr-453	586	3	§	§	PROPN
ftr-453	586	4	514(c)(1	514(c)(1	NUM
ftr-453	586	5	)	)	PUNCT
ftr-453	586	6	(	(	PUNCT
ftr-453	586	7	1954	1954	NUM
ftr-453	586	8	)	)	PUNCT
ftr-453	586	9	.	.	PUNCT
ftr-453	587	1	thus	thus	ADV
ftr-453	587	2	,	,	PUNCT
ftr-453	587	3	charities	charity	NOUN
ftr-453	587	4	continued	continue	VERB
ftr-453	587	5	to	to	PART
ftr-453	587	6	obtain	obtain	VERB
ftr-453	587	7	the	the	DET
ftr-453	587	8	benefits	benefit	NOUN
ftr-453	587	9	of	of	ADP
ftr-453	587	10	clay	clay	NOUN
ftr-453	587	11	brown	brown	ADJ
ftr-453	587	12	transactions	transaction	NOUN
ftr-453	587	13	for	for	ADP
ftr-453	587	14	themselves	themselves	PRON
ftr-453	587	15	and	and	CCONJ
ftr-453	587	16	owners	owner	NOUN
ftr-453	587	17	of	of	ADP
ftr-453	587	18	taxable	taxable	ADJ
ftr-453	587	19	business	business	NOUN
ftr-453	587	20	simply	simply	ADV
ftr-453	587	21	by	by	ADP
ftr-453	587	22	limiting	limit	VERB
ftr-453	587	23	the	the	DET
ftr-453	587	24	lease	lease	NOUN
ftr-453	587	25	term	term	NOUN
ftr-453	587	26	to	to	ADP
ftr-453	587	27	five	five	NUM
ftr-453	587	28	years	year	NOUN
ftr-453	587	29	or	or	CCONJ
ftr-453	587	30	less	less	ADJ
ftr-453	587	31	.	.	PUNCT
ftr-453	588	1	see	see	VERB
ftr-453	588	2	mcdowell	mcdowell	PROPN
ftr-453	588	3	,	,	PUNCT
ftr-453	588	4	supra	supra	PROPN
ftr-453	588	5	note	note	PROPN
ftr-453	588	6	63	63	NUM
ftr-453	588	7	,	,	PUNCT
ftr-453	588	8	at	at	ADP
ftr-453	588	9	710	710	NUM
ftr-453	588	10	-	-	SYM
ftr-453	588	11	11	11	NUM
ftr-453	588	12	.	.	PUNCT
ftr-453	589	1	in	in	ADP
ftr-453	589	2	finally	finally	ADV
ftr-453	589	3	closing	close	VERB
ftr-453	589	4	the	the	DET
ftr-453	589	5	short	short	ADJ
ftr-453	589	6	term	term	NOUN
ftr-453	589	7	lease	lease	NOUN
ftr-453	589	8	loophole	loophole	NOUN
ftr-453	589	9	,	,	PUNCT
ftr-453	589	10	the	the	DET
ftr-453	589	11	congress	congress	PROPN
ftr-453	589	12	stated	state	VERB
ftr-453	589	13	:	:	PUNCT
ftr-453	589	14	during	during	ADP
ftr-453	589	15	the	the	DET
ftr-453	589	16	past	past	ADJ
ftr-453	589	17	several	several	ADJ
ftr-453	589	18	years	year	NOUN
ftr-453	589	19	a	a	DET
ftr-453	589	20	device	device	NOUN
ftr-453	589	21	has	have	AUX
ftr-453	589	22	been	be	AUX
ftr-453	589	23	developing	develop	VERB
ftr-453	589	24	which	which	PRON
ftr-453	589	25	exploits	exploit	VERB
ftr-453	589	26	weaknesses	weakness	NOUN
ftr-453	589	27	in	in	ADP
ftr-453	589	28	the	the	DET
ftr-453	589	29	taxation	taxation	NOUN
ftr-453	589	30	of	of	ADP
ftr-453	589	31	unrelated	unrelated	ADJ
ftr-453	589	32	business	business	NOUN
ftr-453	589	33	income	income	NOUN
ftr-453	589	34	of	of	ADP
ftr-453	589	35	taxexempt	taxexempt	ADJ
ftr-453	589	36	organizations	organization	NOUN
ftr-453	589	37	.	.	PUNCT
ftr-453	590	1	the	the	DET
ftr-453	590	2	net	net	ADJ
ftr-453	590	3	effect	effect	NOUN
ftr-453	590	4	is	be	AUX
ftr-453	590	5	the	the	DET
ftr-453	590	6	use	use	NOUN
ftr-453	590	7	of	of	ADP
ftr-453	590	8	the	the	DET
ftr-453	590	9	tax	tax	NOUN
ftr-453	590	10	exemption	exemption	NOUN
ftr-453	590	11	to	to	PART
ftr-453	590	12	reduce	reduce	VERB
ftr-453	590	13	taxes	taxis	NOUN
ftr-453	590	14	for	for	ADP
ftr-453	590	15	owners	owner	NOUN
ftr-453	590	16	of	of	ADP
ftr-453	590	17	a	a	DET
ftr-453	590	18	business	business	NOUN
ftr-453	590	19	by	by	ADP
ftr-453	590	20	converting	convert	VERB
ftr-453	590	21	ordinary	ordinary	ADJ
ftr-453	590	22	income	income	NOUN
ftr-453	590	23	to	to	ADP
ftr-453	590	24	capital	capital	NOUN
ftr-453	590	25	gain	gain	NOUN
ftr-453	590	26	and	and	CCONJ
ftr-453	590	27	eventually	eventually	ADV
ftr-453	590	28	to	to	ADP
ftr-453	590	29	the	the	DET
ftr-453	590	30	acquisition	acquisition	NOUN
ftr-453	590	31	of	of	ADP
ftr-453	590	32	the	the	DET
ftr-453	590	33	business	business	NOUN
ftr-453	590	34	by	by	ADP
ftr-453	590	35	a	a	DET
ftr-453	590	36	tax	tax	NOUN
ftr-453	590	37	-	-	PUNCT
ftr-453	590	38	exempt	exempt	ADJ
ftr-453	590	39	organization	organization	NOUN
ftr-453	590	40	entirely	entirely	ADV
ftr-453	590	41	out	out	ADP
ftr-453	590	42	of	of	ADP
ftr-453	590	43	the	the	DET
ftr-453	590	44	earnings	earning	NOUN
ftr-453	590	45	of	of	ADP
ftr-453	590	46	that	that	DET
ftr-453	590	47	business	business	NOUN
ftr-453	590	48	.	.	PUNCT
ftr-453	591	1	s.	s.	PROPN
ftr-453	591	2	rep	rep	PROPN
ftr-453	591	3	.	.	PROPN
ftr-453	592	1	no	no	INTJ
ftr-453	592	2	.	.	NOUN
ftr-453	593	1	91	91	NUM
ftr-453	593	2	-	-	SYM
ftr-453	593	3	552	552	NUM
ftr-453	593	4	,	,	PUNCT
ftr-453	593	5	at	at	ADP
ftr-453	593	6	62	62	NUM
ftr-453	593	7	(	(	PUNCT
ftr-453	593	8	1969	1969	NUM
ftr-453	593	9	)	)	PUNCT
ftr-453	593	10	,	,	PUNCT
ftr-453	593	11	reprinted	reprint	VERB
ftr-453	593	12	in	in	ADP
ftr-453	593	13	1969	1969	NUM
ftr-453	593	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	593	15	.	.	PUNCT
ftr-453	593	16	2027	2027	NUM
ftr-453	593	17	,	,	PUNCT
ftr-453	593	18	2091	2091	NUM
ftr-453	593	19	.	.	PUNCT
ftr-453	594	1	79	79	NUM
ftr-453	594	2	.	.	PUNCT
ftr-453	595	1	see	see	VERB
ftr-453	595	2	commissioner	commissioner	NOUN
ftr-453	595	3	v.	v.	PROPN
ftr-453	595	4	brown	brown	PROPN
ftr-453	595	5	,	,	PUNCT
ftr-453	595	6	380	380	NUM
ftr-453	595	7	u.s	u.s	PROPN
ftr-453	595	8	.	.	PROPN
ftr-453	595	9	563	563	NUM
ftr-453	595	10	(	(	PUNCT
ftr-453	595	11	1965	1965	NUM
ftr-453	595	12	)	)	PUNCT
ftr-453	595	13	.	.	PUNCT
ftr-453	596	1	80	80	NUM
ftr-453	596	2	.	.	PUNCT
ftr-453	597	1	see	see	VERB
ftr-453	597	2	kinsey	kinsey	NOUN
ftr-453	597	3	,	,	PUNCT
ftr-453	597	4	supra	supra	PROPN
ftr-453	597	5	note	note	NOUN
ftr-453	597	6	70	70	NUM
ftr-453	597	7	(	(	PUNCT
ftr-453	597	8	author	author	NOUN
ftr-453	597	9	,	,	PUNCT
ftr-453	597	10	counsel	counsel	NOUN
ftr-453	597	11	to	to	ADP
ftr-453	597	12	the	the	DET
ftr-453	597	13	taxable	taxable	ADJ
ftr-453	597	14	participant	participant	NOUN
ftr-453	597	15	in	in	ADP
ftr-453	597	16	clay	clay	NOUN
ftr-453	597	17	brown	brown	NOUN
ftr-453	597	18	,	,	PUNCT
ftr-453	597	19	nevertheless	nevertheless	ADV
ftr-453	597	20	acknowledges	acknowledge	VERB
ftr-453	597	21	that	that	SCONJ
ftr-453	597	22	charity	charity	NOUN
ftr-453	597	23	’s	’s	PART
ftr-453	597	24	involvement	involvement	NOUN
ftr-453	597	25	should	should	AUX
ftr-453	597	26	be	be	AUX
ftr-453	597	27	addressed	address	VERB
ftr-453	597	28	)	)	PUNCT
ftr-453	597	29	;	;	PUNCT
ftr-453	597	30	note	note	VERB
ftr-453	597	31	,	,	PUNCT
ftr-453	597	32	tax	tax	NOUN
ftr-453	597	33	problems	problem	NOUN
ftr-453	597	34	of	of	ADP
ftr-453	597	35	bootstrap	bootstrap	NOUN
ftr-453	597	36	sales	sale	NOUN
ftr-453	597	37	to	to	PART
ftr-453	597	38	exempt	exempt	VERB
ftr-453	597	39	foundations	foundation	NOUN
ftr-453	597	40	:	:	PUNCT
ftr-453	597	41	a	a	DET
ftr-453	597	42	comprehensive	comprehensive	ADJ
ftr-453	597	43	approach	approach	NOUN
ftr-453	597	44	,	,	PUNCT
ftr-453	597	45	18	18	NUM
ftr-453	597	46	stan	stan	PROPN
ftr-453	597	47	.	.	PUNCT
ftr-453	598	1	l.	l.	PROPN
ftr-453	598	2	rev	rev	PROPN
ftr-453	598	3	.	.	PROPN
ftr-453	598	4	1148	1148	NUM
ftr-453	598	5	(	(	PUNCT
ftr-453	598	6	1966	1966	NUM
ftr-453	598	7	)	)	PUNCT
ftr-453	598	8	;	;	PUNCT
ftr-453	598	9	note	note	VERB
ftr-453	598	10	,	,	PUNCT
ftr-453	598	11	bootstrap	bootstrap	NOUN
ftr-453	598	12	acquisitions	acquisition	NOUN
ftr-453	598	13	:	:	PUNCT
ftr-453	598	14	the	the	DET
ftr-453	598	15	next	next	ADJ
ftr-453	598	16	battle	battle	NOUN
ftr-453	598	17	,	,	PUNCT
ftr-453	598	18	51	51	NUM
ftr-453	598	19	iowa	iowa	PROPN
ftr-453	598	20	l.	l.	PROPN
ftr-453	598	21	rev	rev	PROPN
ftr-453	598	22	.	.	PROPN
ftr-453	598	23	992	992	NUM
ftr-453	598	24	(	(	PUNCT
ftr-453	598	25	1965	1965	NUM
ftr-453	598	26	-	-	SYM
ftr-453	598	27	66	66	NUM
ftr-453	598	28	)	)	PUNCT
ftr-453	598	29	;	;	PUNCT
ftr-453	598	30	note	note	VERB
ftr-453	598	31	,	,	PUNCT
ftr-453	598	32	a	a	DET
ftr-453	598	33	charitable	charitable	ADJ
ftr-453	598	34	armageddon	armageddon	NOUN
ftr-453	598	35	:	:	PUNCT
ftr-453	599	1	commissioner	commissioner	NOUN
ftr-453	599	2	v.	v.	ADP
ftr-453	599	3	clay	clay	PROPN
ftr-453	599	4	brown	brown	PROPN
ftr-453	599	5	,	,	PUNCT
ftr-453	599	6	13	13	NUM
ftr-453	599	7	u.c.l.a	u.c.l.a	PROPN
ftr-453	599	8	.	.	PUNCT
ftr-453	599	9	l.	l.	PROPN
ftr-453	599	10	rev	rev	PROPN
ftr-453	599	11	.	.	PROPN
ftr-453	599	12	167	167	NUM
ftr-453	599	13	(	(	PUNCT
ftr-453	599	14	1965	1965	NUM
ftr-453	599	15	-	-	SYM
ftr-453	599	16	66	66	NUM
ftr-453	599	17	)	)	PUNCT
ftr-453	599	18	.	.	PUNCT
ftr-453	600	1	788	788	NUM
ftr-453	600	2	florida	florida	PROPN
ftr-453	600	3	tax	tax	NOUN
ftr-453	600	4	review	review	NOUN
ftr-453	600	5	[	[	X
ftr-453	600	6	vol	vol	NOUN
ftr-453	600	7	.	.	PUNCT
ftr-453	600	8	4:12	4:12	NUM
ftr-453	600	9	to	to	PART
ftr-453	600	10	receive	receive	VERB
ftr-453	600	11	its	its	PRON
ftr-453	600	12	profits	profit	NOUN
ftr-453	600	13	much	much	ADV
ftr-453	600	14	as	as	SCONJ
ftr-453	600	15	he	he	PRON
ftr-453	600	16	always	always	ADV
ftr-453	600	17	did	do	VERB
ftr-453	600	18	.	.	PUNCT
ftr-453	601	1	in	in	ADP
ftr-453	601	2	brief	brief	NOUN
ftr-453	601	3	,	,	PUNCT
ftr-453	601	4	it	it	PRON
ftr-453	601	5	can	can	AUX
ftr-453	601	6	only	only	ADV
ftr-453	601	7	be	be	AUX
ftr-453	601	8	the	the	DET
ftr-453	601	9	public	public	NOUN
ftr-453	601	10	who	who	PRON
ftr-453	601	11	ultimately	ultimately	ADV
ftr-453	601	12	pays	pay	VERB
ftr-453	601	13	for	for	ADP
ftr-453	601	14	the	the	DET
ftr-453	601	15	pleasant	pleasant	ADJ
ftr-453	601	16	arrangement	arrangement	NOUN
ftr-453	601	17	between	between	ADP
ftr-453	601	18	charity	charity	NOUN
ftr-453	601	19	and	and	CCONJ
ftr-453	601	20	owner.81	owner.81	VERB
ftr-453	601	21	the	the	DET
ftr-453	601	22	universal	universal	ADJ
ftr-453	601	23	though	though	SCONJ
ftr-453	601	24	not	not	PART
ftr-453	601	25	quite	quite	ADV
ftr-453	601	26	accurate	accurate	ADJ
ftr-453	601	27	recognition	recognition	NOUN
ftr-453	601	28	of	of	ADP
ftr-453	601	29	harm	harm	NOUN
ftr-453	601	30	caused82	caused82	NOUN
ftr-453	601	31	by	by	ADP
ftr-453	601	32	the	the	DET
ftr-453	601	33	“	"	PUNCT
ftr-453	601	34	selling	selling	NOUN
ftr-453	601	35	”	"	PUNCT
ftr-453	601	36	of	of	ADP
ftr-453	601	37	the	the	DET
ftr-453	601	38	tax	tax	NOUN
ftr-453	601	39	exemption	exemption	NOUN
ftr-453	601	40	thus	thus	ADV
ftr-453	601	41	brings	bring	VERB
ftr-453	601	42	into	into	ADP
ftr-453	601	43	focus	focus	PROPN
ftr-453	601	44	justice	justice	PROPN
ftr-453	601	45	harlan	harlan	PROPN
ftr-453	601	46	’s	’s	PART
ftr-453	601	47	question	question	NOUN
ftr-453	601	48	asked	ask	VERB
ftr-453	601	49	in	in	ADP
ftr-453	601	50	response	response	NOUN
ftr-453	601	51	to	to	ADP
ftr-453	601	52	the	the	DET
ftr-453	601	53	clay	clay	NOUN
ftr-453	601	54	brown	brown	ADJ
ftr-453	601	55	transaction	transaction	NOUN
ftr-453	601	56	:	:	PUNCT
ftr-453	601	57	why	why	SCONJ
ftr-453	601	58	not	not	PART
ftr-453	601	59	attack	attack	VERB
ftr-453	601	60	the	the	DET
ftr-453	601	61	exemption	exemption	NOUN
ftr-453	601	62	?	?	PUNCT
ftr-453	602	1	it	it	PRON
ftr-453	602	2	is	be	AUX
ftr-453	602	3	,	,	PUNCT
ftr-453	602	4	of	of	ADP
ftr-453	602	5	course	course	NOUN
ftr-453	602	6	,	,	PUNCT
ftr-453	602	7	precisely	precisely	ADV
ftr-453	602	8	the	the	DET
ftr-453	602	9	tax	tax	NOUN
ftr-453	602	10	exemption	exemption	NOUN
ftr-453	602	11	and	and	CCONJ
ftr-453	602	12	charity	charity	NOUN
ftr-453	602	13	’s	’s	PART
ftr-453	602	14	willing83	willing83	NOUN
ftr-453	602	15	participation	participation	NOUN
ftr-453	602	16	that	that	PRON
ftr-453	602	17	made	make	VERB
ftr-453	602	18	possible	possible	ADJ
ftr-453	602	19	the	the	DET
ftr-453	602	20	transaction	transaction	NOUN
ftr-453	602	21	.	.	PUNCT
ftr-453	603	1	and	and	CCONJ
ftr-453	603	2	by	by	ADP
ftr-453	603	3	contemporary	contemporary	ADJ
ftr-453	603	4	thought	thought	NOUN
ftr-453	603	5	,	,	PUNCT
ftr-453	603	6	the	the	DET
ftr-453	603	7	presence	presence	NOUN
ftr-453	603	8	of	of	ADP
ftr-453	603	9	charity	charity	NOUN
ftr-453	603	10	in	in	ADP
ftr-453	603	11	what	what	PRON
ftr-453	603	12	seems	seem	VERB
ftr-453	603	13	or	or	CCONJ
ftr-453	603	14	proves	prove	VERB
ftr-453	603	15	to	to	PART
ftr-453	603	16	be	be	AUX
ftr-453	603	17	a	a	DET
ftr-453	603	18	nonsensical	nonsensical	ADJ
ftr-453	603	19	transaction	transaction	NOUN
ftr-453	603	20	is	be	AUX
ftr-453	603	21	considered	consider	VERB
ftr-453	603	22	evidence	evidence	NOUN
ftr-453	603	23	that	that	SCONJ
ftr-453	603	24	the	the	DET
ftr-453	603	25	transaction	transaction	NOUN
ftr-453	603	26	is	be	AUX
ftr-453	603	27	a	a	DET
ftr-453	603	28	tax	tax	NOUN
ftr-453	603	29	shelter	shelter	NOUN
ftr-453	603	30	.	.	PUNCT
ftr-453	604	1	given	give	VERB
ftr-453	604	2	universal84	universal84	NOUN
ftr-453	604	3	recognition	recognition	NOUN
ftr-453	604	4	of	of	ADP
ftr-453	604	5	fundamental	fundamental	ADJ
ftr-453	604	6	harm	harm	NOUN
ftr-453	604	7	and	and	CCONJ
ftr-453	604	8	charity	charity	NOUN
ftr-453	604	9	’s	’s	PART
ftr-453	604	10	responsibility	responsibility	NOUN
ftr-453	604	11	therefor	therefor	ADV
ftr-453	604	12	,	,	PUNCT
ftr-453	604	13	is	be	AUX
ftr-453	604	14	the	the	DET
ftr-453	604	15	present	present	ADJ
ftr-453	604	16	approach	approach	NOUN
ftr-453	604	17	sufficient	sufficient	ADJ
ftr-453	604	18	?	?	PUNCT
ftr-453	605	1	is	be	AUX
ftr-453	605	2	it	it	PRON
ftr-453	605	3	sufficient	sufficient	ADJ
ftr-453	605	4	that	that	SCONJ
ftr-453	605	5	what	what	PRON
ftr-453	605	6	might	might	AUX
ftr-453	605	7	be	be	AUX
ftr-453	605	8	viewed	view	VERB
ftr-453	605	9	as	as	SCONJ
ftr-453	605	10	theft	theft	NOUN
ftr-453	605	11	of	of	ADP
ftr-453	605	12	public	public	ADJ
ftr-453	605	13	wealth	wealth	NOUN
ftr-453	605	14	is	be	AUX
ftr-453	605	15	rectified	rectify	VERB
ftr-453	605	16	by	by	ADP
ftr-453	605	17	the	the	DET
ftr-453	605	18	mere	mere	ADJ
ftr-453	605	19	recouping	recouping	NOUN
ftr-453	605	20	of	of	ADP
ftr-453	605	21	that	that	DET
ftr-453	605	22	benefit	benefit	NOUN
ftr-453	605	23	from	from	ADP
ftr-453	605	24	the85	the85	NOUN
ftr-453	605	25	taxable	taxable	ADJ
ftr-453	605	26	party	party	NOUN
ftr-453	605	27	,	,	PUNCT
ftr-453	605	28	while	while	SCONJ
ftr-453	605	29	the	the	DET
ftr-453	605	30	charitable	charitable	ADJ
ftr-453	605	31	citizen	citizen	NOUN
ftr-453	605	32	who	who	PRON
ftr-453	605	33	aided	aid	VERB
ftr-453	605	34	and	and	CCONJ
ftr-453	605	35	abetted	abet	VERB
ftr-453	605	36	in	in	ADP
ftr-453	605	37	that	that	DET
ftr-453	605	38	theft	theft	NOUN
ftr-453	605	39	simply	simply	ADV
ftr-453	605	40	walks	walk	VERB
ftr-453	605	41	away	away	ADV
ftr-453	605	42	untouched	untouched	ADJ
ftr-453	605	43	by	by	ADP
ftr-453	605	44	any	any	DET
ftr-453	605	45	consequence	consequence	NOUN
ftr-453	605	46	?	?	PUNCT
ftr-453	606	1	it	it	PRON
ftr-453	606	2	might	might	AUX
ftr-453	606	3	be	be	AUX
ftr-453	606	4	argued	argue	VERB
ftr-453	606	5	that86	that86	NOUN
ftr-453	606	6	charity	charity	NOUN
ftr-453	606	7	’s	’s	PART
ftr-453	606	8	intention	intention	NOUN
ftr-453	606	9	to	to	PART
ftr-453	606	10	devote	devote	VERB
ftr-453	606	11	whatever	whatever	DET
ftr-453	606	12	gain	gain	NOUN
ftr-453	606	13	arises	arise	VERB
ftr-453	606	14	from	from	ADP
ftr-453	606	15	the	the	DET
ftr-453	606	16	transaction	transaction	NOUN
ftr-453	606	17	to	to	ADP
ftr-453	606	18	charitable	charitable	ADJ
ftr-453	606	19	purpose	purpose	NOUN
ftr-453	606	20	justifies	justify	VERB
ftr-453	606	21	the	the	DET
ftr-453	606	22	lack	lack	NOUN
ftr-453	606	23	of	of	ADP
ftr-453	606	24	any	any	DET
ftr-453	606	25	real	real	ADJ
ftr-453	606	26	imposition	imposition	NOUN
ftr-453	606	27	–	–	PUNCT
ftr-453	606	28	a	a	DET
ftr-453	606	29	sort	sort	NOUN
ftr-453	606	30	of	of	ADP
ftr-453	606	31	ends	end	NOUN
ftr-453	606	32	justifying	justify	VERB
ftr-453	606	33	the	the	DET
ftr-453	606	34	means	mean	NOUN
ftr-453	606	35	argument	argument	NOUN
ftr-453	606	36	.	.	PUNCT
ftr-453	607	1	or	or	CCONJ
ftr-453	607	2	should	should	AUX
ftr-453	607	3	the	the	DET
ftr-453	607	4	grant	grant	NOUN
ftr-453	607	5	of	of	ADP
ftr-453	607	6	tax	tax	NOUN
ftr-453	607	7	exemption	exemption	NOUN
ftr-453	607	8	be	be	AUX
ftr-453	607	9	viewed	view	VERB
ftr-453	607	10	as	as	ADP
ftr-453	607	11	the	the	DET
ftr-453	607	12	public	public	NOUN
ftr-453	607	13	’s	’s	PART
ftr-453	607	14	expression	expression	NOUN
ftr-453	607	15	of	of	ADP
ftr-453	607	16	an	an	DET
ftr-453	607	17	almost	almost	ADV
ftr-453	607	18	religious	religious	ADJ
ftr-453	607	19	faith	faith	NOUN
ftr-453	607	20	,	,	PUNCT
ftr-453	607	21	to	to	PART
ftr-453	607	22	be	be	AUX
ftr-453	607	23	violated	violate	VERB
ftr-453	607	24	only	only	ADV
ftr-453	607	25	on	on	ADP
ftr-453	607	26	pains	pain	NOUN
ftr-453	607	27	of	of	ADP
ftr-453	607	28	substantial	substantial	ADJ
ftr-453	607	29	penalty	penalty	NOUN
ftr-453	607	30	?	?	PUNCT
ftr-453	608	1	and	and	CCONJ
ftr-453	608	2	if	if	SCONJ
ftr-453	608	3	the	the	DET
ftr-453	608	4	latter	latter	ADJ
ftr-453	608	5	approach	approach	NOUN
ftr-453	608	6	is	be	AUX
ftr-453	608	7	preferable	preferable	ADJ
ftr-453	608	8	,	,	PUNCT
ftr-453	608	9	how	how	SCONJ
ftr-453	608	10	shall	shall	AUX
ftr-453	608	11	the	the	DET
ftr-453	608	12	penalty	penalty	NOUN
ftr-453	608	13	be	be	AUX
ftr-453	608	14	administered	administer	VERB
ftr-453	608	15	?	?	PUNCT
ftr-453	609	1	how	how	SCONJ
ftr-453	609	2	can	can	AUX
ftr-453	609	3	such	such	DET
ftr-453	609	4	a	a	DET
ftr-453	609	5	prohibition	prohibition	NOUN
ftr-453	609	6	be	be	AUX
ftr-453	609	7	practically	practically	ADV
ftr-453	609	8	enforced	enforce	VERB
ftr-453	609	9	81	81	NUM
ftr-453	609	10	.	.	PUNCT
ftr-453	610	1	see	see	VERB
ftr-453	610	2	lanning	lanning	NOUN
ftr-453	610	3	,	,	PUNCT
ftr-453	610	4	supra	supra	PROPN
ftr-453	610	5	note	note	PROPN
ftr-453	610	6	63	63	NUM
ftr-453	610	7	,	,	PUNCT
ftr-453	610	8	at	at	ADP
ftr-453	610	9	637	637	NUM
ftr-453	610	10	.	.	PUNCT
ftr-453	611	1	the	the	DET
ftr-453	611	2	author	author	NOUN
ftr-453	611	3	’s	’s	PART
ftr-453	611	4	reference	reference	NOUN
ftr-453	611	5	to	to	ADP
ftr-453	611	6	a	a	DET
ftr-453	611	7	“	"	PUNCT
ftr-453	611	8	feeder	feeder	NOUN
ftr-453	611	9	”	"	PUNCT
ftr-453	611	10	concerns	concern	NOUN
ftr-453	611	11	an	an	DET
ftr-453	611	12	organization	organization	NOUN
ftr-453	611	13	that	that	PRON
ftr-453	611	14	engaged	engage	VERB
ftr-453	611	15	in	in	ADP
ftr-453	611	16	a	a	DET
ftr-453	611	17	regular	regular	ADJ
ftr-453	611	18	commercial	commercial	ADJ
ftr-453	611	19	enterprise	enterprise	NOUN
ftr-453	611	20	but	but	CCONJ
ftr-453	611	21	,	,	PUNCT
ftr-453	611	22	under	under	ADP
ftr-453	611	23	prior	prior	ADJ
ftr-453	611	24	law	law	NOUN
ftr-453	611	25	,	,	PUNCT
ftr-453	611	26	was	be	AUX
ftr-453	611	27	exempt	exempt	ADJ
ftr-453	611	28	from	from	ADP
ftr-453	611	29	taxation	taxation	NOUN
ftr-453	611	30	because	because	SCONJ
ftr-453	611	31	all	all	PRON
ftr-453	611	32	of	of	ADP
ftr-453	611	33	its	its	PRON
ftr-453	611	34	income	income	NOUN
ftr-453	611	35	was	be	AUX
ftr-453	611	36	dedicated	dedicate	VERB
ftr-453	611	37	to	to	ADP
ftr-453	611	38	charity	charity	NOUN
ftr-453	611	39	.	.	PUNCT
ftr-453	612	1	see	see	VERB
ftr-453	612	2	,	,	PUNCT
ftr-453	612	3	e.g.	e.g.	ADV
ftr-453	612	4	,	,	PUNCT
ftr-453	612	5	roche	roche	PROPN
ftr-453	612	6	’s	’s	PART
ftr-453	612	7	beach	beach	PROPN
ftr-453	612	8	,	,	PUNCT
ftr-453	612	9	inc	inc	PROPN
ftr-453	612	10	.	.	PROPN
ftr-453	613	1	v.	v.	PROPN
ftr-453	613	2	commissioner	commissioner	PROPN
ftr-453	613	3	,	,	PUNCT
ftr-453	613	4	96	96	NUM
ftr-453	613	5	f.2d	f.2d	SYM
ftr-453	613	6	776	776	NUM
ftr-453	613	7	(	(	PUNCT
ftr-453	613	8	2nd	2nd	ADJ
ftr-453	613	9	cir	cir	NOUN
ftr-453	613	10	.	.	PROPN
ftr-453	613	11	1938	1938	NUM
ftr-453	613	12	)	)	PUNCT
ftr-453	614	1	(	(	PUNCT
ftr-453	614	2	holding	hold	VERB
ftr-453	614	3	that	that	SCONJ
ftr-453	614	4	the	the	DET
ftr-453	614	5	corporation	corporation	NOUN
ftr-453	614	6	which	which	PRON
ftr-453	614	7	operated	operate	VERB
ftr-453	614	8	a	a	DET
ftr-453	614	9	beach	beach	NOUN
ftr-453	614	10	resort	resort	NOUN
ftr-453	614	11	was	be	AUX
ftr-453	614	12	tax	tax	NOUN
ftr-453	614	13	-	-	PUNCT
ftr-453	614	14	exempt	exempt	ADJ
ftr-453	614	15	since	since	SCONJ
ftr-453	614	16	all	all	PRON
ftr-453	614	17	of	of	ADP
ftr-453	614	18	its	its	PRON
ftr-453	614	19	income	income	NOUN
ftr-453	614	20	was	be	AUX
ftr-453	614	21	paid	pay	VERB
ftr-453	614	22	to	to	ADP
ftr-453	614	23	a	a	DET
ftr-453	614	24	charitable	charitable	ADJ
ftr-453	614	25	foundation	foundation	NOUN
ftr-453	614	26	)	)	PUNCT
ftr-453	614	27	.	.	PUNCT
ftr-453	615	1	a	a	DET
ftr-453	615	2	“	"	PUNCT
ftr-453	615	3	feeder	feeder	NOUN
ftr-453	615	4	”	"	PUNCT
ftr-453	615	5	organization	organization	NOUN
ftr-453	615	6	is	be	AUX
ftr-453	615	7	no	no	ADV
ftr-453	615	8	longer	long	ADV
ftr-453	615	9	entitled	entitle	VERB
ftr-453	615	10	to	to	ADP
ftr-453	615	11	tax	tax	NOUN
ftr-453	615	12	exemption	exemption	NOUN
ftr-453	615	13	.	.	PUNCT
ftr-453	616	1	see	see	VERB
ftr-453	616	2	irc	irc	PROPN
ftr-453	616	3	§	§	PROPN
ftr-453	616	4	502	502	NUM
ftr-453	616	5	.	.	PUNCT
ftr-453	616	6	82	82	NUM
ftr-453	616	7	.	.	PUNCT
ftr-453	617	1	the	the	DET
ftr-453	617	2	writer	writer	NOUN
ftr-453	617	3	focuses	focus	VERB
ftr-453	617	4	on	on	ADP
ftr-453	617	5	the	the	DET
ftr-453	617	6	seller	seller	NOUN
ftr-453	617	7	’s	’s	PART
ftr-453	617	8	treatment	treatment	NOUN
ftr-453	617	9	of	of	ADP
ftr-453	617	10	the	the	DET
ftr-453	617	11	proceeds	proceed	NOUN
ftr-453	617	12	as	as	ADP
ftr-453	617	13	capital	capital	NOUN
ftr-453	617	14	gains	gain	NOUN
ftr-453	617	15	and	and	CCONJ
ftr-453	617	16	ignores	ignore	VERB
ftr-453	617	17	the	the	DET
ftr-453	617	18	avoidance	avoidance	NOUN
ftr-453	617	19	of	of	ADP
ftr-453	617	20	the	the	DET
ftr-453	617	21	corporate	corporate	ADJ
ftr-453	617	22	level	level	NOUN
ftr-453	617	23	tax	tax	NOUN
ftr-453	617	24	.	.	PUNCT
ftr-453	618	1	we	we	PRON
ftr-453	618	2	have	have	AUX
ftr-453	618	3	seen	see	VERB
ftr-453	618	4	that	that	SCONJ
ftr-453	618	5	the	the	DET
ftr-453	618	6	real	real	ADJ
ftr-453	618	7	harm	harm	NOUN
ftr-453	618	8	attributable	attributable	ADJ
ftr-453	618	9	to	to	ADP
ftr-453	618	10	charity	charity	NOUN
ftr-453	618	11	’s	’s	PART
ftr-453	618	12	involvement	involvement	NOUN
ftr-453	618	13	was	be	AUX
ftr-453	618	14	the	the	DET
ftr-453	618	15	avoidance	avoidance	NOUN
ftr-453	618	16	of	of	ADP
ftr-453	618	17	corporate	corporate	ADJ
ftr-453	618	18	tax	tax	NOUN
ftr-453	618	19	.	.	PUNCT
ftr-453	619	1	see	see	VERB
ftr-453	619	2	supra	supra	PROPN
ftr-453	619	3	note	note	PROPN
ftr-453	619	4	69	69	NUM
ftr-453	619	5	-	-	SYM
ftr-453	619	6	78	78	NUM
ftr-453	619	7	and	and	CCONJ
ftr-453	619	8	accompanying	accompany	VERB
ftr-453	619	9	text	text	NOUN
ftr-453	619	10	.	.	PUNCT
ftr-453	620	1	83	83	NUM
ftr-453	620	2	.	.	PUNCT
ftr-453	621	1	see	see	VERB
ftr-453	621	2	brown	brown	PROPN
ftr-453	621	3	,	,	PUNCT
ftr-453	621	4	380	380	NUM
ftr-453	621	5	u.s	u.s	PROPN
ftr-453	621	6	.	.	PROPN
ftr-453	621	7	at	at	ADP
ftr-453	621	8	580	580	NUM
ftr-453	621	9	.	.	PUNCT
ftr-453	622	1	84	84	NUM
ftr-453	622	2	.	.	PUNCT
ftr-453	623	1	see	see	VERB
ftr-453	623	2	the	the	DET
ftr-453	623	3	problem	problem	NOUN
ftr-453	623	4	of	of	ADP
ftr-453	623	5	corporate	corporate	ADJ
ftr-453	623	6	tax	tax	NOUN
ftr-453	623	7	shelters	shelter	NOUN
ftr-453	623	8	,	,	PUNCT
ftr-453	623	9	supra	supra	PROPN
ftr-453	623	10	note	note	NOUN
ftr-453	623	11	8	8	NUM
ftr-453	623	12	,	,	PUNCT
ftr-453	623	13	at	at	ADP
ftr-453	623	14	16	16	NUM
ftr-453	623	15	-	-	SYM
ftr-453	623	16	17	17	NUM
ftr-453	623	17	.	.	PUNCT
ftr-453	624	1	(	(	PUNCT
ftr-453	624	2	“	"	PUNCT
ftr-453	624	3	another	another	DET
ftr-453	624	4	significant	significant	ADJ
ftr-453	624	5	characteristic	characteristic	NOUN
ftr-453	624	6	found	find	VERB
ftr-453	624	7	in	in	ADP
ftr-453	624	8	many	many	ADJ
ftr-453	624	9	,	,	PUNCT
ftr-453	624	10	but	but	CCONJ
ftr-453	624	11	not	not	PART
ftr-453	624	12	all	all	PRON
ftr-453	624	13	,	,	PUNCT
ftr-453	624	14	corporate	corporate	ADJ
ftr-453	624	15	tax	tax	NOUN
ftr-453	624	16	shelters	shelter	NOUN
ftr-453	624	17	is	be	AUX
ftr-453	624	18	the	the	DET
ftr-453	624	19	participation	participation	NOUN
ftr-453	624	20	of	of	ADP
ftr-453	624	21	tax	tax	NOUN
ftr-453	624	22	-	-	PUNCT
ftr-453	624	23	indifferent	indifferent	ADJ
ftr-453	624	24	parties	party	NOUN
ftr-453	624	25	[	[	X
ftr-453	624	26	such	such	ADJ
ftr-453	624	27	as	as	ADP
ftr-453	624	28	charitable	charitable	ADJ
ftr-453	624	29	organizations	organization	NOUN
ftr-453	624	30	]	]	PUNCT
ftr-453	624	31	”	"	PUNCT
ftr-453	624	32	)	)	PUNCT
ftr-453	624	33	.	.	PUNCT
ftr-453	625	1	85	85	NUM
ftr-453	625	2	.	.	PUNCT
ftr-453	626	1	“	"	PUNCT
ftr-453	626	2	one	one	PRON
ftr-453	626	3	might	might	AUX
ftr-453	626	4	analogize	analogize	VERB
ftr-453	626	5	tax	tax	NOUN
ftr-453	626	6	avoidance	avoidance	NOUN
ftr-453	626	7	to	to	PART
ftr-453	626	8	robbery	robbery	VERB
ftr-453	626	9	from	from	ADP
ftr-453	626	10	the	the	DET
ftr-453	626	11	public	public	ADJ
ftr-453	626	12	fisc	fisc	NOUN
ftr-453	626	13	.	.	PUNCT
ftr-453	626	14	”	"	PUNCT
ftr-453	627	1	rosenberg	rosenberg	PROPN
ftr-453	627	2	,	,	PUNCT
ftr-453	627	3	supra	supra	PROPN
ftr-453	627	4	note	note	PROPN
ftr-453	627	5	13	13	NUM
ftr-453	627	6	,	,	PUNCT
ftr-453	627	7	at	at	ADP
ftr-453	627	8	444	444	NUM
ftr-453	627	9	.	.	PUNCT
ftr-453	627	10	86	86	NUM
ftr-453	627	11	.	.	PUNCT
ftr-453	628	1	the	the	DET
ftr-453	628	2	treasury	treasury	PROPN
ftr-453	628	3	department	department	PROPN
ftr-453	628	4	acknowledges	acknowledge	VERB
ftr-453	628	5	that	that	SCONJ
ftr-453	628	6	charities	charity	NOUN
ftr-453	628	7	and	and	CCONJ
ftr-453	628	8	other	other	ADJ
ftr-453	628	9	zero	zero	NUM
ftr-453	628	10	-	-	PUNCT
ftr-453	628	11	bracket	bracket	NOUN
ftr-453	628	12	taxpayers	taxpayer	NOUN
ftr-453	628	13	should	should	AUX
ftr-453	628	14	be	be	AUX
ftr-453	628	15	held	hold	VERB
ftr-453	628	16	accountable	accountable	ADJ
ftr-453	628	17	for	for	ADP
ftr-453	628	18	aiding	aid	VERB
ftr-453	628	19	a	a	DET
ftr-453	628	20	tax	tax	NOUN
ftr-453	628	21	shelter	shelter	NOUN
ftr-453	628	22	:	:	PUNCT
ftr-453	628	23	a	a	DET
ftr-453	628	24	tax	tax	NOUN
ftr-453	628	25	-	-	PUNCT
ftr-453	628	26	indifferent	indifferent	ADJ
ftr-453	628	27	party	party	NOUN
ftr-453	628	28	has	have	VERB
ftr-453	628	29	a	a	DET
ftr-453	628	30	special	special	ADJ
ftr-453	628	31	status	status	NOUN
ftr-453	628	32	conferred	confer	VERB
ftr-453	628	33	upon	upon	SCONJ
ftr-453	628	34	it	it	PRON
ftr-453	628	35	by	by	ADP
ftr-453	628	36	operation	operation	NOUN
ftr-453	628	37	of	of	ADP
ftr-453	628	38	statute	statute	NOUN
ftr-453	628	39	or	or	CCONJ
ftr-453	628	40	treaty	treaty	NOUN
ftr-453	628	41	.	.	PUNCT
ftr-453	629	1	to	to	ADP
ftr-453	629	2	the	the	DET
ftr-453	629	3	extent	extent	NOUN
ftr-453	629	4	such	such	ADJ
ftr-453	629	5	person	person	NOUN
ftr-453	629	6	is	be	AUX
ftr-453	629	7	using	use	VERB
ftr-453	629	8	this	this	DET
ftr-453	629	9	status	status	NOUN
ftr-453	629	10	in	in	ADP
ftr-453	629	11	an	an	DET
ftr-453	629	12	inappropriate	inappropriate	ADJ
ftr-453	629	13	or	or	CCONJ
ftr-453	629	14	unforseen	unforseen	ADJ
ftr-453	629	15	manner	manner	NOUN
ftr-453	629	16	,	,	PUNCT
ftr-453	629	17	the	the	DET
ftr-453	629	18	tax	tax	NOUN
ftr-453	629	19	system	system	NOUN
ftr-453	629	20	should	should	AUX
ftr-453	629	21	not	not	PART
ftr-453	629	22	condone	condone	VERB
ftr-453	629	23	it	it	PRON
ftr-453	629	24	.	.	PUNCT
ftr-453	630	1	imposing	impose	VERB
ftr-453	630	2	a	a	DET
ftr-453	630	3	tax	tax	NOUN
ftr-453	630	4	on	on	ADP
ftr-453	630	5	the	the	DET
ftr-453	630	6	income	income	NOUN
ftr-453	630	7	allocated	allocate	VERB
ftr-453	630	8	to	to	ADP
ftr-453	630	9	tax	tax	NOUN
ftr-453	630	10	-	-	PUNCT
ftr-453	630	11	indifferent	indifferent	ADJ
ftr-453	630	12	persons	person	NOUN
ftr-453	630	13	could	could	AUX
ftr-453	630	14	be	be	AUX
ftr-453	630	15	used	use	VERB
ftr-453	630	16	to	to	PART
ftr-453	630	17	eliminate	eliminate	VERB
ftr-453	630	18	the	the	DET
ftr-453	630	19	inappropriate	inappropriate	ADJ
ftr-453	630	20	rental	rental	NOUN
ftr-453	630	21	of	of	ADP
ftr-453	630	22	their	their	PRON
ftr-453	630	23	special	special	ADJ
ftr-453	630	24	tax	tax	NOUN
ftr-453	630	25	status	status	NOUN
ftr-453	630	26	,	,	PUNCT
ftr-453	630	27	eliminate	eliminate	VERB
ftr-453	630	28	their	their	PRON
ftr-453	630	29	participation	participation	NOUN
ftr-453	630	30	in	in	ADP
ftr-453	630	31	corporate	corporate	ADJ
ftr-453	630	32	tax	tax	NOUN
ftr-453	630	33	shelters	shelter	NOUN
ftr-453	630	34	,	,	PUNCT
ftr-453	630	35	and	and	CCONJ
ftr-453	630	36	thus	thus	ADV
ftr-453	630	37	eliminate	eliminate	VERB
ftr-453	630	38	the	the	DET
ftr-453	630	39	use	use	NOUN
ftr-453	630	40	of	of	ADP
ftr-453	630	41	tax	tax	NOUN
ftr-453	630	42	shelters	shelter	NOUN
ftr-453	630	43	that	that	PRON
ftr-453	630	44	arbitrage	arbitrage	VERB
ftr-453	630	45	their	their	PRON
ftr-453	630	46	tax	tax	NOUN
ftr-453	630	47	-	-	PUNCT
ftr-453	630	48	preferred	prefer	VERB
ftr-453	630	49	treatment	treatment	NOUN
ftr-453	630	50	.	.	PUNCT
ftr-453	631	1	the	the	DET
ftr-453	631	2	problem	problem	NOUN
ftr-453	631	3	of	of	ADP
ftr-453	631	4	corporate	corporate	ADJ
ftr-453	631	5	tax	tax	NOUN
ftr-453	631	6	shelters	shelter	NOUN
ftr-453	631	7	,	,	PUNCT
ftr-453	631	8	supra	supra	PROPN
ftr-453	631	9	note	note	NOUN
ftr-453	631	10	8	8	NUM
ftr-453	631	11	,	,	PUNCT
ftr-453	631	12	at	at	ADP
ftr-453	631	13	115	115	NUM
ftr-453	631	14	.	.	PUNCT
ftr-453	632	1	the	the	DET
ftr-453	632	2	treasury	treasury	NOUN
ftr-453	632	3	nevertheless	nevertheless	ADV
ftr-453	632	4	proposes	propose	VERB
ftr-453	632	5	a	a	DET
ftr-453	632	6	remedy	remedy	NOUN
ftr-453	632	7	that	that	PRON
ftr-453	632	8	fails	fail	VERB
ftr-453	632	9	to	to	PART
ftr-453	632	10	create	create	VERB
ftr-453	632	11	a	a	DET
ftr-453	632	12	disincentive	disincentive	NOUN
ftr-453	632	13	for	for	ADP
ftr-453	632	14	charities	charity	NOUN
ftr-453	632	15	.	.	PUNCT
ftr-453	633	1	see	see	VERB
ftr-453	633	2	infra	infra	NOUN
ftr-453	633	3	notes	note	VERB
ftr-453	633	4	130	130	NUM
ftr-453	633	5	-	-	SYM
ftr-453	633	6	48	48	NUM
ftr-453	633	7	and	and	CCONJ
ftr-453	633	8	accompanying	accompany	VERB
ftr-453	633	9	text	text	NOUN
ftr-453	633	10	.	.	PUNCT
ftr-453	634	1	2001	2001	NUM
ftr-453	634	2	]	]	PUNCT
ftr-453	634	3	when	when	SCONJ
ftr-453	634	4	charity	charity	NOUN
ftr-453	634	5	aids	aids	PROPN
ftr-453	634	6	tax	tax	NOUN
ftr-453	634	7	shelters	shelter	NOUN
ftr-453	634	8	789	789	NUM
ftr-453	634	9	without	without	ADP
ftr-453	634	10	,	,	PUNCT
ftr-453	634	11	in	in	ADP
ftr-453	634	12	effect	effect	NOUN
ftr-453	634	13	,	,	PUNCT
ftr-453	634	14	making	make	VERB
ftr-453	634	15	charity	charity	NOUN
ftr-453	634	16	its	its	PRON
ftr-453	634	17	brother	brother	NOUN
ftr-453	634	18	’s	’s	PART
ftr-453	634	19	keepers	keeper	NOUN
ftr-453	634	20	?	?	PUNCT
ftr-453	635	1	that	that	PRON
ftr-453	635	2	is	is	ADV
ftr-453	635	3	,	,	PUNCT
ftr-453	635	4	by	by	ADP
ftr-453	635	5	what	what	DET
ftr-453	635	6	method	method	NOUN
ftr-453	635	7	can	can	AUX
ftr-453	635	8	the	the	DET
ftr-453	635	9	law	law	NOUN
ftr-453	635	10	hold	hold	VERB
ftr-453	635	11	charity	charity	NOUN
ftr-453	635	12	responsible	responsible	ADJ
ftr-453	635	13	for	for	ADP
ftr-453	635	14	the	the	DET
ftr-453	635	15	illegitimate	illegitimate	ADJ
ftr-453	635	16	tax	tax	NOUN
ftr-453	635	17	positions	position	NOUN
ftr-453	635	18	assumed	assume	VERB
ftr-453	635	19	by	by	ADP
ftr-453	635	20	taxable	taxable	ADJ
ftr-453	635	21	trading	trading	NOUN
ftr-453	635	22	partners	partner	NOUN
ftr-453	635	23	?	?	PUNCT
ftr-453	636	1	let	let	VERB
ftr-453	636	2	us	we	PRON
ftr-453	636	3	briefly	briefly	ADV
ftr-453	636	4	address	address	VERB
ftr-453	636	5	the	the	DET
ftr-453	636	6	“	"	PUNCT
ftr-453	636	7	ends	end	NOUN
ftr-453	636	8	justify	justify	VERB
ftr-453	636	9	the	the	DET
ftr-453	636	10	means	mean	NOUN
ftr-453	636	11	”	"	PUNCT
ftr-453	636	12	argument	argument	NOUN
ftr-453	636	13	,	,	PUNCT
ftr-453	636	14	prove	prove	VERB
ftr-453	636	15	that	that	SCONJ
ftr-453	636	16	the	the	DET
ftr-453	636	17	latter	latter	ADJ
ftr-453	636	18	approach	approach	NOUN
ftr-453	636	19	is	be	AUX
ftr-453	636	20	preferable	preferable	ADJ
ftr-453	636	21	–	–	PUNCT
ftr-453	636	22	that	that	DET
ftr-453	636	23	government	government	NOUN
ftr-453	636	24	ought	ought	AUX
ftr-453	636	25	to	to	PART
ftr-453	636	26	attack	attack	VERB
ftr-453	636	27	the	the	DET
ftr-453	636	28	exemption	exemption	NOUN
ftr-453	636	29	when	when	SCONJ
ftr-453	636	30	charity	charity	NOUN
ftr-453	636	31	aids	aid	VERB
ftr-453	636	32	a	a	DET
ftr-453	636	33	tax	tax	NOUN
ftr-453	636	34	shelter	shelter	NOUN
ftr-453	636	35	–	–	PUNCT
ftr-453	636	36	then	then	ADV
ftr-453	636	37	consider	consider	VERB
ftr-453	636	38	the	the	DET
ftr-453	636	39	possible	possible	ADJ
ftr-453	636	40	legal	legal	ADJ
ftr-453	636	41	theories	theory	NOUN
ftr-453	636	42	from	from	ADP
ftr-453	636	43	which	which	PRON
ftr-453	636	44	an	an	DET
ftr-453	636	45	attack	attack	NOUN
ftr-453	636	46	might	might	AUX
ftr-453	636	47	be	be	AUX
ftr-453	636	48	sustained	sustain	VERB
ftr-453	636	49	and	and	CCONJ
ftr-453	636	50	the	the	DET
ftr-453	636	51	methods	method	NOUN
ftr-453	636	52	by	by	ADP
ftr-453	636	53	which	which	DET
ftr-453	636	54	theory	theory	NOUN
ftr-453	636	55	can	can	AUX
ftr-453	636	56	be	be	AUX
ftr-453	636	57	implemented	implement	VERB
ftr-453	636	58	in	in	ADP
ftr-453	636	59	practice	practice	NOUN
ftr-453	636	60	.	.	PUNCT
ftr-453	637	1	iii	iii	X
ftr-453	637	2	.	.	PUNCT
ftr-453	638	1	the	the	DET
ftr-453	638	2	need	need	NOUN
ftr-453	638	3	for	for	ADP
ftr-453	638	4	intervention	intervention	NOUN
ftr-453	638	5	:	:	PUNCT
ftr-453	638	6	the	the	DET
ftr-453	638	7	end	end	NOUN
ftr-453	638	8	does	do	AUX
ftr-453	638	9	not	not	PART
ftr-453	638	10	justify	justify	VERB
ftr-453	638	11	the	the	DET
ftr-453	638	12	means	mean	NOUN
ftr-453	638	13	.	.	PUNCT
ftr-453	639	1	the	the	DET
ftr-453	639	2	notion	notion	NOUN
ftr-453	639	3	implicit	implicit	ADJ
ftr-453	639	4	in	in	ADP
ftr-453	639	5	justice	justice	PROPN
ftr-453	639	6	harlan	harlan	PROPN
ftr-453	639	7	’s	’s	PART
ftr-453	639	8	exasperated	exasperated	ADJ
ftr-453	639	9	question	question	NOUN
ftr-453	639	10	–	–	PUNCT
ftr-453	639	11	why	why	SCONJ
ftr-453	639	12	not	not	PART
ftr-453	639	13	attack	attack	VERB
ftr-453	639	14	the	the	DET
ftr-453	639	15	exemption	exemption	NOUN
ftr-453	639	16	?	?	PUNCT
ftr-453	640	1	–	–	PUNCT
ftr-453	640	2	is	be	AUX
ftr-453	640	3	that	that	SCONJ
ftr-453	640	4	substantively	substantively	ADV
ftr-453	640	5	the	the	DET
ftr-453	640	6	law	law	NOUN
ftr-453	640	7	neither	neither	CCONJ
ftr-453	640	8	objected	object	VERB
ftr-453	640	9	nor	nor	CCONJ
ftr-453	640	10	responded	respond	VERB
ftr-453	640	11	to	to	ADP
ftr-453	640	12	charity	charity	NOUN
ftr-453	640	13	’s	’s	PART
ftr-453	640	14	involvement	involvement	NOUN
ftr-453	640	15	in	in	ADP
ftr-453	640	16	tax	tax	NOUN
ftr-453	640	17	shelters	shelter	NOUN
ftr-453	640	18	.	.	PUNCT
ftr-453	641	1	before	before	ADP
ftr-453	641	2	addressing	address	VERB
ftr-453	641	3	the87	the87	NOUN
ftr-453	641	4	continuing	continue	VERB
ftr-453	641	5	accuracy	accuracy	NOUN
ftr-453	641	6	of	of	ADP
ftr-453	641	7	that	that	DET
ftr-453	641	8	notion	notion	NOUN
ftr-453	641	9	,	,	PUNCT
ftr-453	641	10	it	it	PRON
ftr-453	641	11	is	be	AUX
ftr-453	641	12	appropriate	appropriate	ADJ
ftr-453	641	13	to	to	PART
ftr-453	641	14	consider	consider	VERB
ftr-453	641	15	whether	whether	SCONJ
ftr-453	641	16	the88	the88	NOUN
ftr-453	641	17	law	law	NOUN
ftr-453	641	18	ought	ought	AUX
ftr-453	641	19	to	to	PART
ftr-453	641	20	be	be	AUX
ftr-453	641	21	indifferent	indifferent	ADJ
ftr-453	641	22	to	to	ADP
ftr-453	641	23	such	such	ADJ
ftr-453	641	24	involvement	involvement	NOUN
ftr-453	641	25	.	.	PUNCT
ftr-453	642	1	the	the	DET
ftr-453	642	2	question	question	NOUN
ftr-453	642	3	might	might	AUX
ftr-453	642	4	be	be	AUX
ftr-453	642	5	answered	answer	VERB
ftr-453	642	6	by	by	ADP
ftr-453	642	7	comparing	compare	VERB
ftr-453	642	8	the	the	DET
ftr-453	642	9	benefit	benefit	NOUN
ftr-453	642	10	derived	derive	VERB
ftr-453	642	11	by	by	ADP
ftr-453	642	12	exempting	exempt	VERB
ftr-453	642	13	charity	charity	NOUN
ftr-453	642	14	from	from	ADP
ftr-453	642	15	tax89	tax89	NOUN
ftr-453	642	16	with	with	ADP
ftr-453	642	17	the	the	DET
ftr-453	642	18	harm	harm	NOUN
ftr-453	642	19	caused	cause	VERB
ftr-453	642	20	by	by	ADP
ftr-453	642	21	charity	charity	NOUN
ftr-453	642	22	’s	’s	PART
ftr-453	642	23	occasional	occasional	ADJ
ftr-453	642	24	folly	folly	NOUN
ftr-453	642	25	in	in	ADP
ftr-453	642	26	engaging	engage	VERB
ftr-453	642	27	in	in	ADP
ftr-453	642	28	a	a	DET
ftr-453	642	29	tax	tax	NOUN
ftr-453	642	30	shelter	shelter	NOUN
ftr-453	642	31	transaction	transaction	NOUN
ftr-453	642	32	.	.	PUNCT
ftr-453	643	1	had	have	VERB
ftr-453	643	2	the	the	DET
ftr-453	643	3	charity	charity	NOUN
ftr-453	643	4	in	in	ADP
ftr-453	643	5	clay	clay	NOUN
ftr-453	643	6	brown	brown	NOUN
ftr-453	643	7	been	be	VERB
ftr-453	643	8	subject	subject	ADJ
ftr-453	643	9	to	to	ADP
ftr-453	643	10	judicial	judicial	ADJ
ftr-453	643	11	action	action	NOUN
ftr-453	643	12	,	,	PUNCT
ftr-453	643	13	or90	or90	PROPN
ftr-453	643	14	had	have	VERB
ftr-453	643	15	charities	charity	NOUN
ftr-453	643	16	in	in	ADP
ftr-453	643	17	general	general	ADJ
ftr-453	643	18	been	be	AUX
ftr-453	643	19	faced	face	VERB
ftr-453	643	20	with	with	ADP
ftr-453	643	21	proposed	propose	VERB
ftr-453	643	22	legislation	legislation	NOUN
ftr-453	643	23	sanctioning	sanction	VERB
ftr-453	643	24	involvement	involvement	NOUN
ftr-453	643	25	in	in	ADP
ftr-453	643	26	tax	tax	NOUN
ftr-453	643	27	shelters	shelter	NOUN
ftr-453	643	28	,	,	PUNCT
ftr-453	643	29	they	they	PRON
ftr-453	643	30	might	might	AUX
ftr-453	643	31	have	have	AUX
ftr-453	643	32	argued	argue	VERB
ftr-453	643	33	that	that	SCONJ
ftr-453	643	34	such	such	ADJ
ftr-453	643	35	transactions	transaction	NOUN
ftr-453	643	36	result	result	VERB
ftr-453	643	37	in	in	ADP
ftr-453	643	38	more	more	ADJ
ftr-453	643	39	assets	asset	NOUN
ftr-453	643	40	being	be	AUX
ftr-453	643	41	devoted	devote	VERB
ftr-453	643	42	to	to	ADP
ftr-453	643	43	beneficial	beneficial	ADJ
ftr-453	643	44	use	use	NOUN
ftr-453	643	45	and	and	CCONJ
ftr-453	643	46	therefore	therefore	ADV
ftr-453	643	47	should	should	AUX
ftr-453	643	48	not	not	PART
ftr-453	643	49	result	result	VERB
ftr-453	643	50	in	in	ADP
ftr-453	643	51	a	a	DET
ftr-453	643	52	sanction	sanction	NOUN
ftr-453	643	53	.	.	PUNCT
ftr-453	644	1	undoubtedly	undoubtedly	ADV
ftr-453	644	2	,	,	PUNCT
ftr-453	644	3	that	that	PRON
ftr-453	644	4	is	be	AUX
ftr-453	644	5	always	always	ADV
ftr-453	644	6	the	the	DET
ftr-453	644	7	case	case	NOUN
ftr-453	644	8	.	.	PUNCT
ftr-453	645	1	charity	charity	NOUN
ftr-453	645	2	is	be	AUX
ftr-453	645	3	invariably	invariably	ADV
ftr-453	645	4	paid91	paid91	VERB
ftr-453	645	5	87	87	NUM
ftr-453	645	6	.	.	PUNCT
ftr-453	646	1	clay	clay	NOUN
ftr-453	646	2	brown	brown	NOUN
ftr-453	646	3	,	,	PUNCT
ftr-453	646	4	as	as	SCONJ
ftr-453	646	5	the	the	DET
ftr-453	646	6	government	government	NOUN
ftr-453	646	7	prosecuted	prosecute	VERB
ftr-453	646	8	the	the	DET
ftr-453	646	9	case	case	NOUN
ftr-453	646	10	,	,	PUNCT
ftr-453	646	11	was	be	AUX
ftr-453	646	12	exclusively	exclusively	ADV
ftr-453	646	13	about	about	ADP
ftr-453	646	14	a	a	DET
ftr-453	646	15	taxpayer	taxpayer	NOUN
ftr-453	646	16	’s	’s	PART
ftr-453	646	17	illegitimate	illegitimate	ADJ
ftr-453	646	18	taking	taking	NOUN
ftr-453	646	19	of	of	ADP
ftr-453	646	20	the	the	DET
ftr-453	646	21	capital	capital	NOUN
ftr-453	646	22	gains	gain	NOUN
ftr-453	646	23	preference	preference	NOUN
ftr-453	646	24	.	.	PUNCT
ftr-453	647	1	see	see	VERB
ftr-453	647	2	supra	supra	PROPN
ftr-453	647	3	note	note	PROPN
ftr-453	647	4	77	77	NUM
ftr-453	647	5	.	.	PUNCT
ftr-453	648	1	prior	prior	ADV
ftr-453	648	2	to	to	ADP
ftr-453	648	3	clay	clay	NOUN
ftr-453	648	4	brown	brown	NOUN
ftr-453	648	5	,	,	PUNCT
ftr-453	648	6	however	however	ADV
ftr-453	648	7	,	,	PUNCT
ftr-453	648	8	the	the	DET
ftr-453	648	9	objection	objection	NOUN
ftr-453	648	10	to	to	ADP
ftr-453	648	11	such	such	ADJ
ftr-453	648	12	transactions	transaction	NOUN
ftr-453	648	13	appeared	appear	VERB
ftr-453	648	14	to	to	PART
ftr-453	648	15	be	be	AUX
ftr-453	648	16	based	base	VERB
ftr-453	648	17	exclusively	exclusively	ADV
ftr-453	648	18	on	on	ADP
ftr-453	648	19	the	the	DET
ftr-453	648	20	fear	fear	NOUN
ftr-453	648	21	that	that	PRON
ftr-453	648	22	exempt	exempt	ADJ
ftr-453	648	23	organizations	organization	NOUN
ftr-453	648	24	would	would	AUX
ftr-453	648	25	grow	grow	VERB
ftr-453	648	26	too	too	ADV
ftr-453	648	27	large	large	ADJ
ftr-453	648	28	by	by	ADP
ftr-453	648	29	“	"	PUNCT
ftr-453	648	30	selling	sell	VERB
ftr-453	648	31	”	"	PUNCT
ftr-453	648	32	their	their	PRON
ftr-453	648	33	exemption	exemption	NOUN
ftr-453	648	34	.	.	PUNCT
ftr-453	649	1	see	see	VERB
ftr-453	649	2	s.	s.	PROPN
ftr-453	649	3	rep	rep	PROPN
ftr-453	649	4	.	.	PROPN
ftr-453	650	1	no	no	PROPN
ftr-453	650	2	.	.	NOUN
ftr-453	651	1	81	81	NUM
ftr-453	651	2	-	-	SYM
ftr-453	651	3	2375	2375	NUM
ftr-453	651	4	,	,	PUNCT
ftr-453	651	5	at	at	ADP
ftr-453	651	6	31	31	NUM
ftr-453	651	7	reprinted	reprint	VERB
ftr-453	651	8	in	in	ADP
ftr-453	651	9	1950	1950	NUM
ftr-453	651	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	651	11	.	.	PUNCT
ftr-453	651	12	3053	3053	NUM
ftr-453	651	13	,	,	PUNCT
ftr-453	651	14	3084	3084	NUM
ftr-453	651	15	(	(	PUNCT
ftr-453	651	16	quoted	quote	VERB
ftr-453	651	17	supra	supra	PROPN
ftr-453	651	18	note	note	NOUN
ftr-453	651	19	78	78	NUM
ftr-453	651	20	)	)	PUNCT
ftr-453	651	21	.	.	PUNCT
ftr-453	652	1	there	there	PRON
ftr-453	652	2	was	be	VERB
ftr-453	652	3	no	no	DET
ftr-453	652	4	apparent	apparent	ADJ
ftr-453	652	5	concern	concern	NOUN
ftr-453	652	6	that	that	SCONJ
ftr-453	652	7	charity	charity	NOUN
ftr-453	652	8	’s	’s	PART
ftr-453	652	9	participation	participation	NOUN
ftr-453	652	10	was	be	AUX
ftr-453	652	11	fundamentally	fundamentally	ADV
ftr-453	652	12	inconsistent	inconsistent	ADJ
ftr-453	652	13	with	with	ADP
ftr-453	652	14	the	the	DET
ftr-453	652	15	notions	notion	NOUN
ftr-453	652	16	supporting	support	VERB
ftr-453	652	17	the	the	DET
ftr-453	652	18	grant	grant	NOUN
ftr-453	652	19	of	of	ADP
ftr-453	652	20	tax	tax	NOUN
ftr-453	652	21	exemption	exemption	NOUN
ftr-453	652	22	.	.	PUNCT
ftr-453	653	1	see	see	VERB
ftr-453	653	2	i	i	PRON
ftr-453	653	3	d.	d.	PROPN
ftr-453	653	4	88	88	NUM
ftr-453	653	5	.	.	PUNCT
ftr-453	654	1	the	the	DET
ftr-453	654	2	1969	1969	NUM
ftr-453	654	3	enactment	enactment	NOUN
ftr-453	654	4	of	of	ADP
ftr-453	654	5	the	the	DET
ftr-453	654	6	unrelated	unrelated	ADJ
ftr-453	654	7	debt	debt	NOUN
ftr-453	654	8	financed	finance	VERB
ftr-453	654	9	income	income	NOUN
ftr-453	654	10	provision	provision	NOUN
ftr-453	654	11	,	,	PUNCT
ftr-453	654	12	in	in	ADP
ftr-453	654	13	what	what	PRON
ftr-453	654	14	is	be	AUX
ftr-453	654	15	now	now	ADV
ftr-453	654	16	irc	irc	ADP
ftr-453	654	17	§	§	PROPN
ftr-453	654	18	514	514	NUM
ftr-453	654	19	,	,	PUNCT
ftr-453	654	20	was	be	AUX
ftr-453	654	21	ostensibly	ostensibly	ADV
ftr-453	654	22	aimed	aim	VERB
ftr-453	654	23	at	at	ADP
ftr-453	654	24	the	the	DET
ftr-453	654	25	taxable	taxable	ADJ
ftr-453	654	26	participant	participant	NOUN
ftr-453	654	27	’s	’s	PART
ftr-453	654	28	conversion	conversion	NOUN
ftr-453	654	29	of	of	ADP
ftr-453	654	30	ordinary	ordinary	ADJ
ftr-453	654	31	income	income	NOUN
ftr-453	654	32	to	to	ADP
ftr-453	654	33	capital	capital	NOUN
ftr-453	654	34	gains	gain	NOUN
ftr-453	654	35	–	–	PUNCT
ftr-453	654	36	the	the	DET
ftr-453	654	37	issue	issue	NOUN
ftr-453	654	38	specifically	specifically	ADV
ftr-453	654	39	addressed	address	VERB
ftr-453	654	40	in	in	ADP
ftr-453	654	41	clay	clay	NOUN
ftr-453	654	42	brown	brown	NOUN
ftr-453	654	43	.	.	PUNCT
ftr-453	655	1	see	see	VERB
ftr-453	655	2	tax	tax	NOUN
ftr-453	655	3	reform	reform	NOUN
ftr-453	655	4	act	act	NOUN
ftr-453	655	5	of	of	ADP
ftr-453	655	6	1969	1969	NUM
ftr-453	655	7	,	,	PUNCT
ftr-453	655	8	83	83	NUM
ftr-453	655	9	stat	stat	NOUN
ftr-453	655	10	.	.	PUNCT
ftr-453	656	1	487	487	NUM
ftr-453	656	2	(	(	PUNCT
ftr-453	656	3	enacting	enact	VERB
ftr-453	656	4	irc	irc	ADV
ftr-453	656	5	§	§	PROPN
ftr-453	656	6	514	514	NUM
ftr-453	656	7	)	)	PUNCT
ftr-453	656	8	;	;	PUNCT
ftr-453	656	9	see	see	VERB
ftr-453	656	10	also	also	ADV
ftr-453	656	11	s.	s.	PROPN
ftr-453	656	12	rep	rep	PROPN
ftr-453	656	13	.	.	PROPN
ftr-453	657	1	no	no	INTJ
ftr-453	657	2	.	.	NOUN
ftr-453	658	1	91	91	NUM
ftr-453	658	2	-	-	SYM
ftr-453	658	3	552	552	NUM
ftr-453	658	4	,	,	PUNCT
ftr-453	658	5	at	at	ADP
ftr-453	658	6	62	62	NUM
ftr-453	658	7	reprinted	reprint	VERB
ftr-453	658	8	in	in	ADP
ftr-453	658	9	1969	1969	NUM
ftr-453	658	10	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	658	11	.	.	PUNCT
ftr-453	658	12	2027	2027	NUM
ftr-453	658	13	,	,	PUNCT
ftr-453	658	14	2091	2091	NUM
ftr-453	658	15	(	(	PUNCT
ftr-453	658	16	discussing	discuss	VERB
ftr-453	658	17	the	the	DET
ftr-453	658	18	reasons	reason	NOUN
ftr-453	658	19	for	for	ADP
ftr-453	658	20	enacting	enact	VERB
ftr-453	658	21	irc	irc	PROPN
ftr-453	658	22	§	§	PROPN
ftr-453	658	23	514	514	NUM
ftr-453	658	24	)	)	PUNCT
ftr-453	658	25	.	.	PUNCT
ftr-453	659	1	in	in	ADP
ftr-453	659	2	the	the	DET
ftr-453	659	3	next	next	ADJ
ftr-453	659	4	section	section	NOUN
ftr-453	659	5	,	,	PUNCT
ftr-453	659	6	i	i	PRON
ftr-453	659	7	show	show	VERB
ftr-453	659	8	why	why	SCONJ
ftr-453	659	9	the	the	DET
ftr-453	659	10	law	law	NOUN
ftr-453	659	11	nevertheless	nevertheless	ADV
ftr-453	659	12	remains	remain	VERB
ftr-453	659	13	effectively	effectively	ADV
ftr-453	659	14	indifferent	indifferent	ADJ
ftr-453	659	15	to	to	ADP
ftr-453	659	16	charity	charity	NOUN
ftr-453	659	17	’s	’s	PART
ftr-453	659	18	participation	participation	NOUN
ftr-453	659	19	in	in	ADP
ftr-453	659	20	tax	tax	NOUN
ftr-453	659	21	shelters	shelter	NOUN
ftr-453	659	22	.	.	PUNCT
ftr-453	660	1	89	89	NUM
ftr-453	660	2	.	.	PUNCT
ftr-453	661	1	according	accord	VERB
ftr-453	661	2	to	to	ADP
ftr-453	661	3	one	one	NUM
ftr-453	661	4	estimate	estimate	NOUN
ftr-453	661	5	,	,	PUNCT
ftr-453	661	6	in	in	ADP
ftr-453	661	7	1996	1996	NUM
ftr-453	661	8	nonprofit	nonprofit	ADJ
ftr-453	661	9	organizations	organization	NOUN
ftr-453	661	10	spent	spend	VERB
ftr-453	661	11	$	$	SYM
ftr-453	661	12	460	460	NUM
ftr-453	661	13	billion	billion	NUM
ftr-453	661	14	providing	provide	VERB
ftr-453	661	15	charitable	charitable	ADJ
ftr-453	661	16	services	service	NOUN
ftr-453	661	17	,	,	PUNCT
ftr-453	661	18	with	with	ADP
ftr-453	661	19	health	health	NOUN
ftr-453	661	20	care	care	NOUN
ftr-453	661	21	and	and	CCONJ
ftr-453	661	22	educational	educational	ADJ
ftr-453	661	23	institutions	institution	NOUN
ftr-453	661	24	accounting	account	VERB
ftr-453	661	25	for	for	ADP
ftr-453	661	26	83	83	NUM
ftr-453	661	27	%	%	NOUN
ftr-453	661	28	of	of	ADP
ftr-453	661	29	that	that	DET
ftr-453	661	30	figure	figure	NOUN
ftr-453	661	31	.	.	PUNCT
ftr-453	662	1	see	see	VERB
ftr-453	662	2	lester	lester	PROPN
ftr-453	662	3	m.	m.	PROPN
ftr-453	662	4	salamon	salamon	PROPN
ftr-453	662	5	,	,	PUNCT
ftr-453	662	6	america	america	PROPN
ftr-453	662	7	’s	’s	PART
ftr-453	662	8	nonprofit	nonprofit	ADJ
ftr-453	662	9	sector	sector	NOUN
ftr-453	662	10	:	:	PUNCT
ftr-453	662	11	a	a	DET
ftr-453	662	12	primer	primer	NOUN
ftr-453	662	13	(	(	PUNCT
ftr-453	662	14	2d	2d	NUM
ftr-453	662	15	ed	ed	NOUN
ftr-453	662	16	.	.	PROPN
ftr-453	662	17	1999	1999	NUM
ftr-453	662	18	)	)	PUNCT
ftr-453	662	19	.	.	PUNCT
ftr-453	663	1	90	90	NUM
ftr-453	663	2	.	.	X
ftr-453	664	1	one	one	NUM
ftr-453	664	2	reporter	reporter	NOUN
ftr-453	664	3	estimates	estimate	NOUN
ftr-453	664	4	aggregate	aggregate	VERB
ftr-453	664	5	1999	1999	NUM
ftr-453	664	6	loses	lose	VERB
ftr-453	664	7	from	from	ADP
ftr-453	664	8	corporate	corporate	ADJ
ftr-453	664	9	tax	tax	NOUN
ftr-453	664	10	shelters	shelter	NOUN
ftr-453	664	11	at	at	ADP
ftr-453	664	12	approximately	approximately	ADV
ftr-453	664	13	$	$	SYM
ftr-453	664	14	10.6	10.6	NUM
ftr-453	664	15	billion	billion	NUM
ftr-453	664	16	,	,	PUNCT
ftr-453	664	17	but	but	CCONJ
ftr-453	664	18	admits	admit	VERB
ftr-453	664	19	that	that	SCONJ
ftr-453	664	20	the	the	DET
ftr-453	664	21	estimate	estimate	NOUN
ftr-453	664	22	is	be	AUX
ftr-453	664	23	hard	hard	ADJ
ftr-453	664	24	to	to	PART
ftr-453	664	25	verify	verify	VERB
ftr-453	664	26	.	.	PUNCT
ftr-453	665	1	see	see	VERB
ftr-453	665	2	martin	martin	PROPN
ftr-453	665	3	a.	a.	PROPN
ftr-453	665	4	sullivan	sullivan	PROPN
ftr-453	665	5	,	,	PUNCT
ftr-453	665	6	a	a	DET
ftr-453	665	7	revenue	revenue	NOUN
ftr-453	665	8	estimate	estimate	NOUN
ftr-453	665	9	for	for	ADP
ftr-453	665	10	corporate	corporate	ADJ
ftr-453	665	11	tax	tax	NOUN
ftr-453	665	12	shelters	shelter	NOUN
ftr-453	665	13	,	,	PUNCT
ftr-453	665	14	85	85	NUM
ftr-453	665	15	tax	tax	NOUN
ftr-453	665	16	notes	note	NOUN
ftr-453	665	17	981	981	NUM
ftr-453	665	18	(	(	PUNCT
ftr-453	665	19	nov	nov	PROPN
ftr-453	665	20	.	.	PROPN
ftr-453	665	21	22	22	NUM
ftr-453	665	22	,	,	PUNCT
ftr-453	665	23	1999	1999	NUM
ftr-453	665	24	)	)	PUNCT
ftr-453	665	25	.	.	PUNCT
ftr-453	666	1	91	91	NUM
ftr-453	666	2	.	.	PUNCT
ftr-453	667	1	because	because	SCONJ
ftr-453	667	2	there	there	PRON
ftr-453	667	3	has	have	AUX
ftr-453	667	4	never	never	ADV
ftr-453	667	5	been	be	AUX
ftr-453	667	6	a	a	DET
ftr-453	667	7	proposal	proposal	NOUN
ftr-453	667	8	attacking	attack	VERB
ftr-453	667	9	tax	tax	NOUN
ftr-453	667	10	exemption	exemption	NOUN
ftr-453	667	11	,	,	PUNCT
ftr-453	667	12	one	one	PRON
ftr-453	667	13	can	can	AUX
ftr-453	667	14	only	only	ADV
ftr-453	667	15	speculate	speculate	VERB
ftr-453	667	16	as	as	ADP
ftr-453	667	17	to	to	ADP
ftr-453	667	18	how	how	SCONJ
ftr-453	667	19	the	the	DET
ftr-453	667	20	charitable	charitable	ADJ
ftr-453	667	21	community	community	NOUN
ftr-453	667	22	might	might	AUX
ftr-453	667	23	respond	respond	VERB
ftr-453	667	24	.	.	PUNCT
ftr-453	668	1	assuming	assume	VERB
ftr-453	668	2	,	,	PUNCT
ftr-453	668	3	though	though	ADV
ftr-453	668	4	,	,	PUNCT
ftr-453	668	5	that	that	SCONJ
ftr-453	668	6	even	even	ADV
ftr-453	668	7	charities	charity	NOUN
ftr-453	668	8	that	that	PRON
ftr-453	668	9	would	would	AUX
ftr-453	668	10	never	never	ADV
ftr-453	668	11	consider	consider	VERB
ftr-453	668	12	engaging	engage	VERB
ftr-453	668	13	in	in	ADP
ftr-453	668	14	a	a	DET
ftr-453	668	15	tax	tax	NOUN
ftr-453	668	16	shelter	shelter	NOUN
ftr-453	668	17	transaction	transaction	NOUN
ftr-453	668	18	would	would	AUX
ftr-453	668	19	nevertheless	nevertheless	ADV
ftr-453	668	20	object	object	VERB
ftr-453	668	21	to	to	ADP
ftr-453	668	22	any	any	DET
ftr-453	668	23	rule	rule	NOUN
ftr-453	668	24	that	that	PRON
ftr-453	668	25	might	might	AUX
ftr-453	668	26	conceivably	conceivably	ADV
ftr-453	668	27	jeopardize	jeopardize	VERB
ftr-453	668	28	exempt	exempt	ADJ
ftr-453	668	29	status	status	NOUN
ftr-453	668	30	,	,	PUNCT
ftr-453	668	31	i	i	PRON
ftr-453	668	32	can	can	AUX
ftr-453	668	33	think	think	VERB
ftr-453	668	34	of	of	ADP
ftr-453	668	35	only	only	ADV
ftr-453	668	36	two	two	NUM
ftr-453	668	37	arguments	argument	NOUN
ftr-453	668	38	by	by	ADP
ftr-453	668	39	which	which	DET
ftr-453	668	40	charity	charity	NOUN
ftr-453	668	41	might	might	AUX
ftr-453	668	42	make	make	VERB
ftr-453	668	43	to	to	PART
ftr-453	668	44	try	try	VERB
ftr-453	668	45	to	to	PART
ftr-453	668	46	thwart	thwart	VERB
ftr-453	668	47	such	such	DET
ftr-453	668	48	a	a	DET
ftr-453	668	49	rule	rule	NOUN
ftr-453	668	50	.	.	PUNCT
ftr-453	669	1	first	first	ADV
ftr-453	669	2	,	,	PUNCT
ftr-453	669	3	charity	charity	NOUN
ftr-453	669	4	could	could	AUX
ftr-453	669	5	argue	argue	VERB
ftr-453	669	6	that	that	SCONJ
ftr-453	669	7	the	the	DET
ftr-453	669	8	benefits	benefit	NOUN
ftr-453	669	9	it	it	PRON
ftr-453	669	10	provides	provide	VERB
ftr-453	669	11	to	to	ADP
ftr-453	669	12	the	the	DET
ftr-453	669	13	public	public	NOUN
ftr-453	669	14	are	be	AUX
ftr-453	669	15	so	so	ADV
ftr-453	669	16	great	great	ADJ
ftr-453	669	17	that	that	SCONJ
ftr-453	669	18	the	the	DET
ftr-453	669	19	harm	harm	NOUN
ftr-453	669	20	caused	cause	VERB
ftr-453	669	21	by	by	ADP
ftr-453	669	22	charity	charity	NOUN
ftr-453	669	23	’s	’s	PART
ftr-453	669	24	790	790	NUM
ftr-453	669	25	florida	florida	PROPN
ftr-453	669	26	tax	tax	NOUN
ftr-453	669	27	review	review	NOUN
ftr-453	669	28	[	[	X
ftr-453	669	29	vol	vol	NOUN
ftr-453	669	30	.	.	PUNCT
ftr-453	670	1	4:12	4:12	NUM
ftr-453	670	2	a	a	DET
ftr-453	670	3	fee	fee	NOUN
ftr-453	670	4	for	for	ADP
ftr-453	670	5	its	its	PRON
ftr-453	670	6	participation	participation	NOUN
ftr-453	670	7	and	and	CCONJ
ftr-453	670	8	,	,	PUNCT
ftr-453	670	9	assuming	assume	VERB
ftr-453	670	10	charity	charity	NOUN
ftr-453	670	11	complies	complie	NOUN
ftr-453	670	12	with	with	ADP
ftr-453	670	13	statutory92	statutory92	NOUN
ftr-453	670	14	mandates	mandate	NOUN
ftr-453	670	15	,	,	PUNCT
ftr-453	670	16	the	the	DET
ftr-453	670	17	gain	gain	NOUN
ftr-453	670	18	derived	derive	VERB
ftr-453	670	19	necessarily	necessarily	ADV
ftr-453	670	20	increases	increase	VERB
ftr-453	670	21	the	the	DET
ftr-453	670	22	benefit	benefit	NOUN
ftr-453	670	23	to	to	ADP
ftr-453	670	24	charitable	charitable	ADJ
ftr-453	670	25	goals.93	goals.93	NOUN
ftr-453	670	26	the	the	DET
ftr-453	670	27	precise	precise	ADJ
ftr-453	670	28	assertion	assertion	NOUN
ftr-453	670	29	,	,	PUNCT
ftr-453	670	30	then	then	ADV
ftr-453	670	31	,	,	PUNCT
ftr-453	670	32	is	be	AUX
ftr-453	670	33	that	that	SCONJ
ftr-453	670	34	the	the	DET
ftr-453	670	35	law	law	NOUN
ftr-453	670	36	should	should	AUX
ftr-453	670	37	n’t	not	PART
ftr-453	670	38	attack	attack	VERB
ftr-453	670	39	the	the	DET
ftr-453	670	40	exemption	exemption	NOUN
ftr-453	670	41	if	if	SCONJ
ftr-453	670	42	the	the	DET
ftr-453	670	43	revenue	revenue	NOUN
ftr-453	670	44	loss	loss	NOUN
ftr-453	670	45	resulting	result	VERB
ftr-453	670	46	from	from	ADP
ftr-453	670	47	the	the	DET
ftr-453	670	48	tax	tax	NOUN
ftr-453	670	49	shelter	shelter	NOUN
ftr-453	670	50	is	be	AUX
ftr-453	670	51	compensated	compensate	VERB
ftr-453	670	52	by	by	ADP
ftr-453	670	53	a	a	DET
ftr-453	670	54	greater	great	ADJ
ftr-453	670	55	amount	amount	NOUN
ftr-453	670	56	transferred	transfer	VERB
ftr-453	670	57	to	to	ADP
ftr-453	670	58	public	public	ADJ
ftr-453	670	59	purposes	purpose	NOUN
ftr-453	670	60	.	.	PUNCT
ftr-453	671	1	accordingly	accordingly	ADV
ftr-453	671	2	,	,	PUNCT
ftr-453	671	3	to	to	ADP
ftr-453	671	4	the	the	DET
ftr-453	671	5	extent94	extent94	NOUN
ftr-453	671	6	charity	charity	NOUN
ftr-453	671	7	is	be	AUX
ftr-453	671	8	supplanting	supplant	VERB
ftr-453	671	9	or	or	CCONJ
ftr-453	671	10	supplementing	supplement	VERB
ftr-453	671	11	government	government	NOUN
ftr-453	671	12	in	in	ADP
ftr-453	671	13	the	the	DET
ftr-453	671	14	provision	provision	NOUN
ftr-453	671	15	of	of	ADP
ftr-453	671	16	public	public	ADJ
ftr-453	671	17	goods	good	NOUN
ftr-453	671	18	or	or	CCONJ
ftr-453	671	19	services	service	NOUN
ftr-453	671	20	,	,	PUNCT
ftr-453	671	21	societal	societal	ADJ
ftr-453	671	22	well	well	ADV
ftr-453	671	23	-	-	PUNCT
ftr-453	671	24	being	being	NOUN
ftr-453	671	25	is	be	AUX
ftr-453	671	26	not	not	PART
ftr-453	671	27	harmed	harm	VERB
ftr-453	671	28	by	by	ADP
ftr-453	671	29	charity	charity	NOUN
ftr-453	671	30	’s	’s	PART
ftr-453	671	31	participation	participation	NOUN
ftr-453	671	32	in	in	ADP
ftr-453	671	33	tax	tax	NOUN
ftr-453	671	34	shelters	shelter	NOUN
ftr-453	671	35	.	.	PUNCT
ftr-453	672	1	under	under	ADP
ftr-453	672	2	this	this	DET
ftr-453	672	3	approach	approach	NOUN
ftr-453	672	4	,	,	PUNCT
ftr-453	672	5	charity	charity	NOUN
ftr-453	672	6	’s	’s	PART
ftr-453	672	7	participation	participation	NOUN
ftr-453	672	8	in	in	ADP
ftr-453	672	9	tax	tax	NOUN
ftr-453	672	10	shelters	shelter	NOUN
ftr-453	672	11	does	do	AUX
ftr-453	672	12	not	not	PART
ftr-453	672	13	become	become	VERB
ftr-453	672	14	harmful	harmful	ADJ
ftr-453	672	15	until	until	SCONJ
ftr-453	672	16	the	the	DET
ftr-453	672	17	government	government	NOUN
ftr-453	672	18	’s	’s	PART
ftr-453	672	19	revenue	revenue	NOUN
ftr-453	672	20	loss	loss	NOUN
ftr-453	672	21	exceeds	exceed	VERB
ftr-453	672	22	the	the	DET
ftr-453	672	23	value	value	NOUN
ftr-453	672	24	of	of	ADP
ftr-453	672	25	goods	good	NOUN
ftr-453	672	26	and	and	CCONJ
ftr-453	672	27	services	service	NOUN
ftr-453	672	28	otherwise	otherwise	ADV
ftr-453	672	29	provided	provide	VERB
ftr-453	672	30	by	by	ADP
ftr-453	672	31	charity	charity	NOUN
ftr-453	672	32	.	.	PUNCT
ftr-453	673	1	this	this	DET
ftr-453	673	2	purely	purely	ADV
ftr-453	673	3	empirical95	empirical95	NOUN
ftr-453	673	4	approach	approach	NOUN
ftr-453	673	5	,	,	PUNCT
ftr-453	673	6	though	though	ADV
ftr-453	673	7	,	,	PUNCT
ftr-453	673	8	is	be	AUX
ftr-453	673	9	ultimately	ultimately	ADV
ftr-453	673	10	a	a	DET
ftr-453	673	11	fool	fool	NOUN
ftr-453	673	12	’s	’s	PART
ftr-453	673	13	refuge	refuge	NOUN
ftr-453	673	14	for	for	ADP
ftr-453	673	15	two	two	NUM
ftr-453	673	16	reasons	reason	NOUN
ftr-453	673	17	.	.	PUNCT
ftr-453	674	1	first	first	ADV
ftr-453	674	2	,	,	PUNCT
ftr-453	674	3	the	the	DET
ftr-453	674	4	detriment	detriment	NOUN
ftr-453	674	5	to	to	ADP
ftr-453	674	6	society	society	NOUN
ftr-453	674	7	will	will	AUX
ftr-453	674	8	always	always	ADV
ftr-453	674	9	be	be	AUX
ftr-453	674	10	understated	understate	VERB
ftr-453	674	11	,	,	PUNCT
ftr-453	674	12	since	since	SCONJ
ftr-453	674	13	the	the	DET
ftr-453	674	14	essential	essential	ADJ
ftr-453	674	15	nature	nature	NOUN
ftr-453	674	16	of	of	ADP
ftr-453	674	17	a	a	DET
ftr-453	674	18	tax	tax	NOUN
ftr-453	674	19	shelter	shelter	NOUN
ftr-453	674	20	is	be	AUX
ftr-453	674	21	disguise	disguise	NOUN
ftr-453	674	22	and	and	CCONJ
ftr-453	674	23	illusion	illusion	NOUN
ftr-453	674	24	.	.	PUNCT
ftr-453	675	1	to	to	ADP
ftr-453	675	2	the	the	DET
ftr-453	675	3	extent	extent	NOUN
ftr-453	675	4	the	the	DET
ftr-453	675	5	disguise	disguise	NOUN
ftr-453	675	6	or	or	CCONJ
ftr-453	675	7	illusion	illusion	NOUN
ftr-453	675	8	is96	is96	PROPN
ftr-453	675	9	participation	participation	NOUN
ftr-453	675	10	in	in	ADP
ftr-453	675	11	tax	tax	NOUN
ftr-453	675	12	shelters	shelter	NOUN
ftr-453	675	13	is	be	AUX
ftr-453	675	14	negligible	negligible	ADJ
ftr-453	675	15	and	and	CCONJ
ftr-453	675	16	not	not	PART
ftr-453	675	17	worth	worth	ADJ
ftr-453	675	18	the	the	DET
ftr-453	675	19	added	add	VERB
ftr-453	675	20	complexity	complexity	NOUN
ftr-453	675	21	of	of	ADP
ftr-453	675	22	new	new	ADJ
ftr-453	675	23	legislation	legislation	NOUN
ftr-453	675	24	.	.	PUNCT
ftr-453	676	1	i	i	PRON
ftr-453	676	2	address	address	VERB
ftr-453	676	3	and	and	CCONJ
ftr-453	676	4	reject	reject	VERB
ftr-453	676	5	this	this	DET
ftr-453	676	6	argument	argument	NOUN
ftr-453	676	7	in	in	ADP
ftr-453	676	8	the	the	DET
ftr-453	676	9	text	text	NOUN
ftr-453	676	10	.	.	PUNCT
ftr-453	677	1	second	second	ADJ
ftr-453	677	2	,	,	PUNCT
ftr-453	677	3	charity	charity	NOUN
ftr-453	677	4	might	might	AUX
ftr-453	677	5	argue	argue	VERB
ftr-453	677	6	that	that	SCONJ
ftr-453	677	7	its	its	PRON
ftr-453	677	8	involvement	involvement	NOUN
ftr-453	677	9	in	in	ADP
ftr-453	677	10	tax	tax	NOUN
ftr-453	677	11	shelter	shelter	NOUN
ftr-453	677	12	transactions	transaction	NOUN
ftr-453	677	13	is	be	AUX
ftr-453	677	14	so	so	ADV
ftr-453	677	15	infrequent	infrequent	ADJ
ftr-453	677	16	that	that	SCONJ
ftr-453	677	17	the	the	DET
ftr-453	677	18	government	government	NOUN
ftr-453	677	19	’s	’s	PART
ftr-453	677	20	monitoring	monitoring	NOUN
ftr-453	677	21	cost	cost	NOUN
ftr-453	677	22	for	for	ADP
ftr-453	677	23	new	new	ADJ
ftr-453	677	24	legislation	legislation	NOUN
ftr-453	677	25	aimed	aim	VERB
ftr-453	677	26	at	at	ADP
ftr-453	677	27	charity	charity	NOUN
ftr-453	677	28	would	would	AUX
ftr-453	677	29	far	far	ADV
ftr-453	677	30	exceed	exceed	VERB
ftr-453	677	31	the	the	DET
ftr-453	677	32	costs	cost	NOUN
ftr-453	677	33	from	from	ADP
ftr-453	677	34	those	those	DET
ftr-453	677	35	infrequent	infrequent	ADJ
ftr-453	677	36	occasions	occasion	NOUN
ftr-453	677	37	.	.	PUNCT
ftr-453	678	1	to	to	ADP
ftr-453	678	2	that	that	PRON
ftr-453	678	3	,	,	PUNCT
ftr-453	678	4	i	i	PRON
ftr-453	678	5	adopt	adopt	VERB
ftr-453	678	6	professor	professor	NOUN
ftr-453	678	7	weisbach	weisbach	NOUN
ftr-453	678	8	’s	’s	PART
ftr-453	678	9	assertion	assertion	NOUN
ftr-453	678	10	that	that	SCONJ
ftr-453	678	11	“	"	PUNCT
ftr-453	678	12	uncommon	uncommon	ADJ
ftr-453	678	13	transactions	transaction	NOUN
ftr-453	678	14	that	that	PRON
ftr-453	678	15	are	be	AUX
ftr-453	678	16	taxed	tax	VERB
ftr-453	678	17	inappropriately	inappropriately	ADV
ftr-453	678	18	become	become	VERB
ftr-453	678	19	common	common	ADJ
ftr-453	678	20	as	as	SCONJ
ftr-453	678	21	taxpayers	taxpayer	NOUN
ftr-453	678	22	discover	discover	VERB
ftr-453	678	23	how	how	SCONJ
ftr-453	678	24	to	to	PART
ftr-453	678	25	take	take	VERB
ftr-453	678	26	advantage	advantage	NOUN
ftr-453	678	27	of	of	ADP
ftr-453	678	28	them	they	PRON
ftr-453	678	29	.	.	PUNCT
ftr-453	678	30	”	"	PUNCT
ftr-453	679	1	david	david	PROPN
ftr-453	679	2	a.	a.	PROPN
ftr-453	679	3	weisbach	weisbach	PROPN
ftr-453	679	4	,	,	PUNCT
ftr-453	679	5	formalism	formalism	NOUN
ftr-453	679	6	in	in	ADP
ftr-453	679	7	the	the	DET
ftr-453	679	8	tax	tax	NOUN
ftr-453	679	9	law	law	NOUN
ftr-453	679	10	,	,	PUNCT
ftr-453	679	11	66	66	NUM
ftr-453	679	12	u.	u.	PROPN
ftr-453	679	13	chi	chi	PROPN
ftr-453	679	14	.	.	PUNCT
ftr-453	680	1	l.	l.	PROPN
ftr-453	680	2	rev	rev	PROPN
ftr-453	680	3	.	.	PROPN
ftr-453	680	4	860	860	NUM
ftr-453	680	5	,	,	PUNCT
ftr-453	680	6	869	869	NUM
ftr-453	680	7	(	(	PUNCT
ftr-453	680	8	1999	1999	NUM
ftr-453	680	9	)	)	PUNCT
ftr-453	680	10	.	.	PUNCT
ftr-453	681	1	92	92	NUM
ftr-453	681	2	.	.	PUNCT
ftr-453	682	1	see	see	VERB
ftr-453	682	2	the	the	DET
ftr-453	682	3	problem	problem	NOUN
ftr-453	682	4	of	of	ADP
ftr-453	682	5	corporate	corporate	ADJ
ftr-453	682	6	tax	tax	NOUN
ftr-453	682	7	shelters	shelter	NOUN
ftr-453	682	8	,	,	PUNCT
ftr-453	682	9	supra	supra	PROPN
ftr-453	682	10	note	note	NOUN
ftr-453	682	11	8	8	NUM
ftr-453	682	12	,	,	PUNCT
ftr-453	682	13	at	at	ADP
ftr-453	682	14	vi	vi	NOUN
ftr-453	682	15	.	.	PROPN
ftr-453	682	16	93	93	NUM
ftr-453	682	17	.	.	PUNCT
ftr-453	683	1	one	one	NUM
ftr-453	683	2	writer	writer	NOUN
ftr-453	683	3	notes	note	VERB
ftr-453	683	4	a	a	DET
ftr-453	683	5	similar	similar	ADJ
ftr-453	683	6	argument	argument	NOUN
ftr-453	683	7	with	with	ADP
ftr-453	683	8	regard	regard	NOUN
ftr-453	683	9	to	to	ADP
ftr-453	683	10	the	the	DET
ftr-453	683	11	imposition	imposition	NOUN
ftr-453	683	12	of	of	ADP
ftr-453	683	13	corporate	corporate	ADJ
ftr-453	683	14	tax	tax	NOUN
ftr-453	683	15	on	on	ADP
ftr-453	683	16	charities	charity	NOUN
ftr-453	683	17	that	that	PRON
ftr-453	683	18	engage	engage	VERB
ftr-453	683	19	in	in	ADP
ftr-453	683	20	noncharitable	noncharitable	ADJ
ftr-453	683	21	trades	trade	NOUN
ftr-453	683	22	or	or	CCONJ
ftr-453	683	23	businesses	business	NOUN
ftr-453	683	24	:	:	PUNCT
ftr-453	683	25	“	"	PUNCT
ftr-453	683	26	critics	critic	NOUN
ftr-453	683	27	of	of	ADP
ftr-453	683	28	the	the	DET
ftr-453	683	29	ubit	ubit	NOUN
ftr-453	683	30	respond	respond	NOUN
ftr-453	683	31	that	that	SCONJ
ftr-453	683	32	all	all	DET
ftr-453	683	33	returns	return	NOUN
ftr-453	683	34	from	from	ADP
ftr-453	683	35	unrelated	unrelated	ADJ
ftr-453	683	36	business	business	NOUN
ftr-453	683	37	must	must	AUX
ftr-453	683	38	ultimately	ultimately	ADV
ftr-453	683	39	be	be	AUX
ftr-453	683	40	spent	spend	VERB
ftr-453	683	41	on	on	ADP
ftr-453	683	42	their	their	PRON
ftr-453	683	43	related	relate	VERB
ftr-453	683	44	activities	activity	NOUN
ftr-453	683	45	and	and	CCONJ
ftr-453	683	46	that	that	SCONJ
ftr-453	683	47	this	this	PRON
ftr-453	683	48	justifies	justify	VERB
ftr-453	683	49	exemption	exemption	NOUN
ftr-453	683	50	for	for	ADP
ftr-453	683	51	the	the	DET
ftr-453	683	52	unrelated	unrelated	ADJ
ftr-453	683	53	business	business	NOUN
ftr-453	683	54	.	.	PUNCT
ftr-453	683	55	”	"	PUNCT
ftr-453	684	1	henry	henry	PROPN
ftr-453	684	2	b.	b.	PROPN
ftr-453	684	3	hansmann	hansmann	PROPN
ftr-453	684	4	,	,	PUNCT
ftr-453	684	5	unfair	unfair	ADJ
ftr-453	684	6	competition	competition	NOUN
ftr-453	684	7	and	and	CCONJ
ftr-453	684	8	the	the	DET
ftr-453	684	9	unrelated	unrelated	ADJ
ftr-453	684	10	business	business	NOUN
ftr-453	684	11	income	income	NOUN
ftr-453	684	12	tax	tax	NOUN
ftr-453	684	13	,	,	PUNCT
ftr-453	684	14	75	75	NUM
ftr-453	684	15	va	va	NOUN
ftr-453	684	16	.	.	PUNCT
ftr-453	685	1	l.	l.	PROPN
ftr-453	685	2	rev	rev	PROPN
ftr-453	685	3	.	.	PROPN
ftr-453	685	4	605	605	NUM
ftr-453	685	5	,	,	PUNCT
ftr-453	685	6	624	624	NUM
ftr-453	685	7	(	(	PUNCT
ftr-453	685	8	1989	1989	NUM
ftr-453	685	9	)	)	PUNCT
ftr-453	685	10	.	.	PUNCT
ftr-453	686	1	94	94	NUM
ftr-453	686	2	.	.	PUNCT
ftr-453	687	1	such	such	DET
ftr-453	687	2	an	an	DET
ftr-453	687	3	argument	argument	NOUN
ftr-453	687	4	was	be	AUX
ftr-453	687	5	made	make	VERB
ftr-453	687	6	in	in	ADP
ftr-453	687	7	response	response	NOUN
ftr-453	687	8	to	to	ADP
ftr-453	687	9	proposals	proposal	NOUN
ftr-453	687	10	to	to	PART
ftr-453	687	11	limit	limit	VERB
ftr-453	687	12	the	the	DET
ftr-453	687	13	tax	tax	NOUN
ftr-453	687	14	benefit	benefit	NOUN
ftr-453	687	15	arising	arise	VERB
ftr-453	687	16	from	from	ADP
ftr-453	687	17	sale	sale	NOUN
ftr-453	687	18	-	-	PUNCT
ftr-453	687	19	leaseback	leaseback	NOUN
ftr-453	687	20	transactions	transaction	NOUN
ftr-453	687	21	involving	involve	VERB
ftr-453	687	22	tax	tax	NOUN
ftr-453	687	23	exempt	exempt	ADJ
ftr-453	687	24	organizations	organization	NOUN
ftr-453	687	25	.	.	PUNCT
ftr-453	688	1	see	see	VERB
ftr-453	688	2	william	william	PROPN
ftr-453	688	3	l.	l.	PROPN
ftr-453	688	4	vallee	vallee	PROPN
ftr-453	688	5	,	,	PUNCT
ftr-453	688	6	jr	jr	PROPN
ftr-453	688	7	.	.	PROPN
ftr-453	688	8	sale	sale	NOUN
ftr-453	688	9	-	-	PUNCT
ftr-453	688	10	leaseback	leaseback	NOUN
ftr-453	688	11	transactions	transaction	NOUN
ftr-453	688	12	by	by	ADP
ftr-453	688	13	tax	tax	NOUN
ftr-453	688	14	exempt	exempt	ADJ
ftr-453	688	15	entities	entity	NOUN
ftr-453	688	16	and	and	CCONJ
ftr-453	688	17	the	the	DET
ftr-453	688	18	need	need	NOUN
ftr-453	688	19	for	for	ADP
ftr-453	688	20	congressional	congressional	ADJ
ftr-453	688	21	guidelines	guideline	NOUN
ftr-453	688	22	,	,	PUNCT
ftr-453	688	23	12	12	NUM
ftr-453	688	24	fordham	fordham	PROPN
ftr-453	688	25	urb	urb	PROPN
ftr-453	688	26	.	.	PUNCT
ftr-453	689	1	l.j	l.j	AUX
ftr-453	689	2	.	.	PROPN
ftr-453	689	3	349	349	NUM
ftr-453	689	4	,	,	PUNCT
ftr-453	689	5	351	351	NUM
ftr-453	689	6	,	,	PUNCT
ftr-453	689	7	354	354	NUM
ftr-453	689	8	n.24	n.24	PROPN
ftr-453	689	9	(	(	PUNCT
ftr-453	689	10	1983	1983	NUM
ftr-453	689	11	-	-	SYM
ftr-453	689	12	84	84	NUM
ftr-453	689	13	)	)	PUNCT
ftr-453	689	14	(	(	PUNCT
ftr-453	689	15	arguing	argue	VERB
ftr-453	689	16	that	that	SCONJ
ftr-453	689	17	“	"	PUNCT
ftr-453	689	18	although	although	SCONJ
ftr-453	689	19	causing	cause	VERB
ftr-453	689	20	a	a	DET
ftr-453	689	21	revenue	revenue	NOUN
ftr-453	689	22	loss	loss	NOUN
ftr-453	689	23	,	,	PUNCT
ftr-453	689	24	[	[	X
ftr-453	689	25	sale	sale	NOUN
ftr-453	689	26	-	-	PUNCT
ftr-453	689	27	leaseback	leaseback	NOUN
ftr-453	689	28	transactions	transaction	NOUN
ftr-453	689	29	]	]	PUNCT
ftr-453	689	30	are	be	AUX
ftr-453	689	31	a	a	DET
ftr-453	689	32	useful	useful	ADJ
ftr-453	689	33	device	device	NOUN
ftr-453	689	34	for	for	ADP
ftr-453	689	35	providing	provide	VERB
ftr-453	689	36	certain	certain	ADJ
ftr-453	689	37	tax	tax	NOUN
ftr-453	689	38	-	-	PUNCT
ftr-453	689	39	exempt	exempt	ADJ
ftr-453	689	40	entities	entity	NOUN
ftr-453	689	41	with	with	ADP
ftr-453	689	42	the	the	DET
ftr-453	689	43	financial	financial	ADJ
ftr-453	689	44	means	mean	NOUN
ftr-453	689	45	to	to	PART
ftr-453	689	46	maintain	maintain	VERB
ftr-453	689	47	services	service	NOUN
ftr-453	689	48	in	in	ADP
ftr-453	689	49	the	the	DET
ftr-453	689	50	face	face	NOUN
ftr-453	689	51	of	of	ADP
ftr-453	689	52	rising	rise	VERB
ftr-453	689	53	costs	cost	NOUN
ftr-453	689	54	and	and	CCONJ
ftr-453	689	55	the	the	DET
ftr-453	689	56	withdrawal	withdrawal	NOUN
ftr-453	689	57	of	of	ADP
ftr-453	689	58	federal	federal	ADJ
ftr-453	689	59	funding	funding	NOUN
ftr-453	689	60	.	.	PUNCT
ftr-453	689	61	”	"	PUNCT
ftr-453	689	62	)	)	PUNCT
ftr-453	689	63	.	.	PUNCT
ftr-453	690	1	sale	sale	NOUN
ftr-453	690	2	-	-	PUNCT
ftr-453	690	3	leaseback	leaseback	NOUN
ftr-453	690	4	transactions	transaction	NOUN
ftr-453	690	5	are	be	AUX
ftr-453	690	6	a	a	DET
ftr-453	690	7	type	type	NOUN
ftr-453	690	8	of	of	ADP
ftr-453	690	9	tax	tax	NOUN
ftr-453	690	10	shelter	shelter	NOUN
ftr-453	690	11	transaction	transaction	NOUN
ftr-453	690	12	under	under	ADP
ftr-453	690	13	which	which	PRON
ftr-453	690	14	a	a	DET
ftr-453	690	15	taxable	taxable	ADJ
ftr-453	690	16	party	party	NOUN
ftr-453	690	17	purchases	purchase	VERB
ftr-453	690	18	a	a	DET
ftr-453	690	19	building	building	NOUN
ftr-453	690	20	with	with	ADP
ftr-453	690	21	funds	fund	NOUN
ftr-453	690	22	borrowed	borrow	VERB
ftr-453	690	23	from	from	ADP
ftr-453	690	24	a	a	DET
ftr-453	690	25	tax	tax	NOUN
ftr-453	690	26	exempt	exempt	ADJ
ftr-453	690	27	organization	organization	NOUN
ftr-453	690	28	and	and	CCONJ
ftr-453	690	29	then	then	ADV
ftr-453	690	30	leases	lease	VERB
ftr-453	690	31	the	the	DET
ftr-453	690	32	building	building	NOUN
ftr-453	690	33	back	back	ADV
ftr-453	690	34	to	to	ADP
ftr-453	690	35	the	the	DET
ftr-453	690	36	entity	entity	NOUN
ftr-453	690	37	under	under	ADP
ftr-453	690	38	a	a	DET
ftr-453	690	39	net	net	ADJ
ftr-453	690	40	lease	lease	NOUN
ftr-453	690	41	arrangement	arrangement	NOUN
ftr-453	690	42	(	(	PUNCT
ftr-453	690	43	i.e.	i.e.	X
ftr-453	690	44	,	,	PUNCT
ftr-453	690	45	an	an	DET
ftr-453	690	46	arrangement	arrangement	NOUN
ftr-453	690	47	that	that	PRON
ftr-453	690	48	requires	require	VERB
ftr-453	690	49	the	the	DET
ftr-453	690	50	lessee	lessee	NOUN
ftr-453	690	51	to	to	PART
ftr-453	690	52	pay	pay	VERB
ftr-453	690	53	all	all	DET
ftr-453	690	54	maintenance	maintenance	NOUN
ftr-453	690	55	costs	cost	NOUN
ftr-453	690	56	in	in	ADP
ftr-453	690	57	addition	addition	NOUN
ftr-453	690	58	to	to	PART
ftr-453	690	59	rent	rent	VERB
ftr-453	690	60	equal	equal	ADJ
ftr-453	690	61	to	to	PART
ftr-453	690	62	buyer	buyer	VERB
ftr-453	690	63	’s	’s	PART
ftr-453	690	64	payments	payment	NOUN
ftr-453	690	65	on	on	ADP
ftr-453	690	66	the	the	DET
ftr-453	690	67	purchase	purchase	NOUN
ftr-453	690	68	money	money	NOUN
ftr-453	690	69	note	note	NOUN
ftr-453	690	70	)	)	PUNCT
ftr-453	690	71	.	.	PUNCT
ftr-453	691	1	in	in	ADP
ftr-453	691	2	terms	term	NOUN
ftr-453	691	3	of	of	ADP
ftr-453	691	4	our	our	PRON
ftr-453	691	5	definition	definition	NOUN
ftr-453	691	6	,	,	PUNCT
ftr-453	691	7	by	by	ADP
ftr-453	691	8	achieving	achieve	VERB
ftr-453	691	9	the	the	DET
ftr-453	691	10	status	status	NOUN
ftr-453	691	11	of	of	ADP
ftr-453	691	12	“	"	PUNCT
ftr-453	691	13	borrower	borrower	NOUN
ftr-453	691	14	”	"	PUNCT
ftr-453	691	15	and	and	CCONJ
ftr-453	691	16	“	"	PUNCT
ftr-453	691	17	owner	owner	NOUN
ftr-453	691	18	”	"	PUNCT
ftr-453	691	19	for	for	ADP
ftr-453	691	20	tax	tax	NOUN
ftr-453	691	21	purposes	purpose	NOUN
ftr-453	691	22	(	(	PUNCT
ftr-453	691	23	without	without	ADP
ftr-453	691	24	really	really	ADV
ftr-453	691	25	occupying	occupy	VERB
ftr-453	691	26	the	the	DET
ftr-453	691	27	position	position	NOUN
ftr-453	691	28	of	of	ADP
ftr-453	691	29	“	"	PUNCT
ftr-453	691	30	borrower	borrower	NOUN
ftr-453	691	31	”	"	PUNCT
ftr-453	691	32	or	or	CCONJ
ftr-453	691	33	“	"	PUNCT
ftr-453	691	34	owner	owner	NOUN
ftr-453	691	35	”	"	PUNCT
ftr-453	691	36	in	in	ADP
ftr-453	691	37	a	a	DET
ftr-453	691	38	true	true	ADJ
ftr-453	691	39	economic	economic	ADJ
ftr-453	691	40	sense	sense	NOUN
ftr-453	691	41	)	)	PUNCT
ftr-453	691	42	,	,	PUNCT
ftr-453	691	43	the	the	DET
ftr-453	691	44	taxable	taxable	ADJ
ftr-453	691	45	participant	participant	NOUN
ftr-453	691	46	can	can	AUX
ftr-453	691	47	claim	claim	VERB
ftr-453	691	48	interest	interest	NOUN
ftr-453	691	49	expense	expense	NOUN
ftr-453	691	50	and	and	CCONJ
ftr-453	691	51	depreciation	depreciation	NOUN
ftr-453	691	52	deductions	deduction	NOUN
ftr-453	691	53	.	.	PUNCT
ftr-453	692	1	95	95	NUM
ftr-453	692	2	.	.	PUNCT
ftr-453	693	1	see	see	VERB
ftr-453	693	2	dennis	dennis	PROPN
ftr-453	693	3	zimmerman	zimmerman	PROPN
ftr-453	693	4	,	,	PUNCT
ftr-453	693	5	corporate	corporate	ADJ
ftr-453	693	6	title	title	NOUN
ftr-453	693	7	sponsorship	sponsorship	NOUN
ftr-453	693	8	payments	payment	NOUN
ftr-453	693	9	to	to	ADP
ftr-453	693	10	nonprofit	nonprofit	ADJ
ftr-453	693	11	college	college	NOUN
ftr-453	693	12	football	football	NOUN
ftr-453	693	13	games	game	NOUN
ftr-453	693	14	:	:	PUNCT
ftr-453	693	15	should	should	AUX
ftr-453	693	16	they	they	PRON
ftr-453	693	17	be	be	AUX
ftr-453	693	18	taxed	tax	VERB
ftr-453	693	19	?	?	PUNCT
ftr-453	694	1	(	(	PUNCT
ftr-453	694	2	congressional	congressional	ADJ
ftr-453	694	3	service	service	NOUN
ftr-453	694	4	report	report	NOUN
ftr-453	694	5	)	)	PUNCT
ftr-453	694	6	5	5	NUM
ftr-453	694	7	exempt	exempt	ADJ
ftr-453	694	8	org	org	NOUN
ftr-453	694	9	.	.	PUNCT
ftr-453	695	1	tax	tax	NOUN
ftr-453	695	2	rev	rev	PROPN
ftr-453	695	3	.	.	PROPN
ftr-453	695	4	438	438	NUM
ftr-453	695	5	(	(	PUNCT
ftr-453	695	6	1992	1992	NUM
ftr-453	695	7	)	)	PUNCT
ftr-453	695	8	(	(	PUNCT
ftr-453	695	9	asserting	assert	VERB
ftr-453	695	10	that	that	SCONJ
ftr-453	695	11	whether	whether	SCONJ
ftr-453	695	12	a	a	DET
ftr-453	695	13	charitable	charitable	ADJ
ftr-453	695	14	organization	organization	NOUN
ftr-453	695	15	should	should	AUX
ftr-453	695	16	be	be	AUX
ftr-453	695	17	taxed	tax	VERB
ftr-453	695	18	on	on	ADP
ftr-453	695	19	unrelated	unrelated	ADJ
ftr-453	695	20	business	business	NOUN
ftr-453	695	21	should	should	AUX
ftr-453	695	22	be	be	AUX
ftr-453	695	23	determined	determine	VERB
ftr-453	695	24	by	by	ADP
ftr-453	695	25	comparing	compare	VERB
ftr-453	695	26	the	the	DET
ftr-453	695	27	economic	economic	ADJ
ftr-453	695	28	benefit	benefit	NOUN
ftr-453	695	29	derived	derive	VERB
ftr-453	695	30	from	from	ADP
ftr-453	695	31	allowing	allow	VERB
ftr-453	695	32	charities	charity	NOUN
ftr-453	695	33	to	to	PART
ftr-453	695	34	engage	engage	VERB
ftr-453	695	35	in	in	ADP
ftr-453	695	36	those	those	DET
ftr-453	695	37	activities	activity	NOUN
ftr-453	695	38	without	without	ADP
ftr-453	695	39	taxation	taxation	NOUN
ftr-453	695	40	with	with	ADP
ftr-453	695	41	the	the	DET
ftr-453	695	42	revenue	revenue	NOUN
ftr-453	695	43	loss	loss	NOUN
ftr-453	695	44	to	to	ADP
ftr-453	695	45	the	the	DET
ftr-453	695	46	government	government	NOUN
ftr-453	695	47	.	.	PUNCT
ftr-453	696	1	96	96	NUM
ftr-453	696	2	.	.	PUNCT
ftr-453	697	1	“	"	PUNCT
ftr-453	697	2	it	it	PRON
ftr-453	697	3	is	be	AUX
ftr-453	697	4	difficult	difficult	ADJ
ftr-453	697	5	to	to	PART
ftr-453	697	6	estimate	estimate	VERB
ftr-453	697	7	the	the	DET
ftr-453	697	8	federal	federal	ADJ
ftr-453	697	9	government	government	NOUN
ftr-453	697	10	’s	’s	PART
ftr-453	697	11	revenue	revenue	NOUN
ftr-453	697	12	loss	loss	NOUN
ftr-453	697	13	from	from	ADP
ftr-453	697	14	corporate	corporate	ADJ
ftr-453	697	15	tax	tax	NOUN
ftr-453	697	16	shelters	shelter	NOUN
ftr-453	697	17	.	.	PUNCT
ftr-453	698	1	one	one	NUM
ftr-453	698	2	reason	reason	NOUN
ftr-453	698	3	is	be	AUX
ftr-453	698	4	that	that	SCONJ
ftr-453	698	5	the	the	DET
ftr-453	698	6	tax	tax	NOUN
ftr-453	698	7	shelter	shelter	NOUN
ftr-453	698	8	transactions	transaction	NOUN
ftr-453	698	9	are	be	AUX
ftr-453	698	10	shrouded	shroud	VERB
ftr-453	698	11	in	in	ADP
ftr-453	698	12	secrecy	secrecy	NOUN
ftr-453	698	13	to	to	PART
ftr-453	698	14	prevent	prevent	VERB
ftr-453	698	15	detection	detection	NOUN
ftr-453	698	16	by	by	ADP
ftr-453	698	17	the	the	DET
ftr-453	698	18	irs	irs	PROPN
ftr-453	698	19	–	–	PUNCT
ftr-453	698	20	and	and	CCONJ
ftr-453	698	21	in	in	ADP
ftr-453	698	22	the	the	DET
ftr-453	698	23	case	case	NOUN
ftr-453	698	24	of	of	ADP
ftr-453	698	25	shelter	shelter	NOUN
ftr-453	698	26	promoters	promoter	NOUN
ftr-453	698	27	–	–	PUNCT
ftr-453	698	28	to	to	PART
ftr-453	698	29	prevent	prevent	VERB
ftr-453	698	30	detection	detection	NOUN
ftr-453	698	31	by	by	ADP
ftr-453	698	32	competitors	competitor	NOUN
ftr-453	698	33	and	and	CCONJ
ftr-453	698	34	by	by	ADP
ftr-453	698	35	taxpayers	taxpayer	NOUN
ftr-453	698	36	who	who	PRON
ftr-453	698	37	are	be	AUX
ftr-453	698	38	not	not	PART
ftr-453	698	39	paying	pay	VERB
ftr-453	698	40	clients	client	NOUN
ftr-453	698	41	.	.	PUNCT
ftr-453	699	1	another	another	DET
ftr-453	699	2	reason	reason	NOUN
ftr-453	699	3	is	be	AUX
ftr-453	699	4	that	that	SCONJ
ftr-453	699	5	it	it	PRON
ftr-453	699	6	is	be	AUX
ftr-453	699	7	difficult	difficult	ADJ
ftr-453	699	8	for	for	ADP
ftr-453	699	9	the	the	DET
ftr-453	699	10	irs	irs	PROPN
ftr-453	699	11	to	to	ADP
ftr-453	699	12	2001	2001	NUM
ftr-453	699	13	]	]	PUNCT
ftr-453	699	14	when	when	SCONJ
ftr-453	699	15	charity	charity	NOUN
ftr-453	699	16	aids	aids	PROPN
ftr-453	699	17	tax	tax	NOUN
ftr-453	699	18	shelters	shelter	NOUN
ftr-453	699	19	791	791	NUM
ftr-453	699	20	successful	successful	ADJ
ftr-453	699	21	(	(	PUNCT
ftr-453	699	22	in	in	ADP
ftr-453	699	23	the	the	DET
ftr-453	699	24	sense	sense	NOUN
ftr-453	699	25	that	that	SCONJ
ftr-453	699	26	the	the	DET
ftr-453	699	27	transaction	transaction	NOUN
ftr-453	699	28	is	be	AUX
ftr-453	699	29	never	never	ADV
ftr-453	699	30	challenged	challenge	VERB
ftr-453	699	31	,	,	PUNCT
ftr-453	699	32	nevermind	nevermind	ADV
ftr-453	699	33	exposed	expose	VERB
ftr-453	699	34	and	and	CCONJ
ftr-453	699	35	addressed	address	VERB
ftr-453	699	36	ex	ex	X
ftr-453	699	37	post	post	NOUN
ftr-453	699	38	facto	facto	X
ftr-453	699	39	)	)	PUNCT
ftr-453	699	40	,	,	PUNCT
ftr-453	699	41	the	the	DET
ftr-453	699	42	quantitative	quantitative	ADJ
ftr-453	699	43	detriment	detriment	NOUN
ftr-453	699	44	to	to	ADP
ftr-453	699	45	society	society	NOUN
ftr-453	699	46	via	via	ADP
ftr-453	699	47	revenue	revenue	NOUN
ftr-453	699	48	loss	loss	NOUN
ftr-453	699	49	will	will	AUX
ftr-453	699	50	necessarily	necessarily	ADV
ftr-453	699	51	be	be	AUX
ftr-453	699	52	understated	understate	VERB
ftr-453	699	53	.	.	PUNCT
ftr-453	700	1	indeed	indeed	ADV
ftr-453	700	2	,	,	PUNCT
ftr-453	700	3	confidentiality	confidentiality	NOUN
ftr-453	700	4	is	be	AUX
ftr-453	700	5	a97	a97	ADJ
ftr-453	700	6	frequent	frequent	ADJ
ftr-453	700	7	condition	condition	NOUN
ftr-453	700	8	of	of	ADP
ftr-453	700	9	tax	tax	NOUN
ftr-453	700	10	shelter	shelter	NOUN
ftr-453	700	11	marketing	marketing	NOUN
ftr-453	700	12	and	and	CCONJ
ftr-453	700	13	that	that	SCONJ
ftr-453	700	14	condition	condition	NOUN
ftr-453	700	15	necessarily	necessarily	ADV
ftr-453	700	16	results	result	VERB
ftr-453	700	17	in	in	ADP
ftr-453	700	18	an	an	DET
ftr-453	700	19	understatement	understatement	NOUN
ftr-453	700	20	of	of	ADP
ftr-453	700	21	the	the	DET
ftr-453	700	22	quantitative	quantitative	ADJ
ftr-453	700	23	revenue	revenue	NOUN
ftr-453	700	24	loss	loss	NOUN
ftr-453	700	25	.	.	PUNCT
ftr-453	701	1	second	second	ADJ
ftr-453	701	2	,	,	PUNCT
ftr-453	701	3	even	even	ADV
ftr-453	701	4	assuming98	assuming98	VERB
ftr-453	701	5	the	the	DET
ftr-453	701	6	detriment	detriment	NOUN
ftr-453	701	7	is	be	AUX
ftr-453	701	8	small	small	ADJ
ftr-453	701	9	by	by	ADP
ftr-453	701	10	economic	economic	ADJ
ftr-453	701	11	measure	measure	NOUN
ftr-453	701	12	,	,	PUNCT
ftr-453	701	13	the	the	DET
ftr-453	701	14	assumption	assumption	NOUN
ftr-453	701	15	would	would	AUX
ftr-453	701	16	not	not	PART
ftr-453	701	17	justify	justify	VERB
ftr-453	701	18	tolerance	tolerance	NOUN
ftr-453	701	19	of	of	ADP
ftr-453	701	20	charity	charity	NOUN
ftr-453	701	21	’s	’s	PART
ftr-453	701	22	participation	participation	NOUN
ftr-453	701	23	in	in	ADP
ftr-453	701	24	tax	tax	NOUN
ftr-453	701	25	shelters	shelter	NOUN
ftr-453	701	26	.	.	PUNCT
ftr-453	702	1	a	a	DET
ftr-453	702	2	cost	cost	NOUN
ftr-453	702	3	-	-	PUNCT
ftr-453	702	4	benefit	benefit	NOUN
ftr-453	702	5	analysis	analysis	NOUN
ftr-453	702	6	,	,	PUNCT
ftr-453	702	7	such	such	ADJ
ftr-453	702	8	as	as	SCONJ
ftr-453	702	9	is	be	AUX
ftr-453	702	10	implied	imply	VERB
ftr-453	702	11	by	by	ADP
ftr-453	702	12	comparing	compare	VERB
ftr-453	702	13	detriment	detriment	NOUN
ftr-453	702	14	to	to	PART
ftr-453	702	15	benefit	benefit	VERB
ftr-453	702	16	,	,	PUNCT
ftr-453	702	17	assumes	assume	VERB
ftr-453	702	18	a	a	DET
ftr-453	702	19	cost	cost	NOUN
ftr-453	702	20	necessarily	necessarily	ADV
ftr-453	702	21	incurred	incur	VERB
ftr-453	702	22	.	.	PUNCT
ftr-453	703	1	if	if	SCONJ
ftr-453	703	2	,	,	PUNCT
ftr-453	703	3	in	in	ADP
ftr-453	703	4	fact	fact	NOUN
ftr-453	703	5	,	,	PUNCT
ftr-453	703	6	the	the	DET
ftr-453	703	7	cost	cost	NOUN
ftr-453	703	8	is	be	AUX
ftr-453	703	9	necessarily	necessarily	ADV
ftr-453	703	10	incurred	incur	VERB
ftr-453	703	11	,	,	PUNCT
ftr-453	703	12	it	it	PRON
ftr-453	703	13	is	be	AUX
ftr-453	703	14	appropriate	appropriate	ADJ
ftr-453	703	15	to	to	PART
ftr-453	703	16	ask	ask	VERB
ftr-453	703	17	whether	whether	SCONJ
ftr-453	703	18	the	the	DET
ftr-453	703	19	cost	cost	NOUN
ftr-453	703	20	is	be	AUX
ftr-453	703	21	so	so	ADV
ftr-453	703	22	small	small	ADJ
ftr-453	703	23	relative	relative	ADJ
ftr-453	703	24	to	to	ADP
ftr-453	703	25	the	the	DET
ftr-453	703	26	benefit	benefit	NOUN
ftr-453	703	27	that	that	PRON
ftr-453	703	28	the	the	DET
ftr-453	703	29	law	law	NOUN
ftr-453	703	30	should	should	AUX
ftr-453	703	31	be	be	AUX
ftr-453	703	32	unconcerned	unconcerned	ADJ
ftr-453	703	33	.	.	PUNCT
ftr-453	704	1	but	but	CCONJ
ftr-453	704	2	if	if	SCONJ
ftr-453	704	3	the	the	DET
ftr-453	704	4	cost	cost	NOUN
ftr-453	704	5	is	be	AUX
ftr-453	704	6	unnecessarily	unnecessarily	ADV
ftr-453	704	7	incurred	incur	VERB
ftr-453	704	8	,	,	PUNCT
ftr-453	704	9	cost	cost	NOUN
ftr-453	704	10	-	-	PUNCT
ftr-453	704	11	benefit	benefit	NOUN
ftr-453	704	12	analysis	analysis	NOUN
ftr-453	704	13	is	be	AUX
ftr-453	704	14	irrelevant	irrelevant	ADJ
ftr-453	704	15	.	.	PUNCT
ftr-453	705	1	increasing	increase	VERB
ftr-453	705	2	the	the	DET
ftr-453	705	3	monies	monie	NOUN
ftr-453	705	4	devoted	devote	VERB
ftr-453	705	5	to	to	ADP
ftr-453	705	6	charity	charity	NOUN
ftr-453	705	7	could	could	AUX
ftr-453	705	8	certainly	certainly	ADV
ftr-453	705	9	be	be	AUX
ftr-453	705	10	better	well	ADV
ftr-453	705	11	accomplished	accomplish	VERB
ftr-453	705	12	,	,	PUNCT
ftr-453	705	13	as	as	SCONJ
ftr-453	705	14	opposed	oppose	VERB
ftr-453	705	15	to	to	ADP
ftr-453	705	16	formal	formal	ADJ
ftr-453	705	17	indifference	indifference	NOUN
ftr-453	705	18	to	to	ADP
ftr-453	705	19	charitable	charitable	ADJ
ftr-453	705	20	tax	tax	NOUN
ftr-453	705	21	shelters	shelter	NOUN
ftr-453	705	22	,	,	PUNCT
ftr-453	705	23	by	by	ADP
ftr-453	705	24	direct	direct	ADJ
ftr-453	705	25	government	government	NOUN
ftr-453	705	26	grants	grant	NOUN
ftr-453	705	27	to	to	ADP
ftr-453	705	28	charitable	charitable	ADJ
ftr-453	705	29	organizations	organization	NOUN
ftr-453	705	30	or	or	CCONJ
ftr-453	705	31	directly	directly	ADV
ftr-453	705	32	to	to	ADP
ftr-453	705	33	beneficiaries	beneficiary	NOUN
ftr-453	705	34	.	.	PUNCT
ftr-453	706	1	at	at	ADP
ftr-453	706	2	least	least	ADJ
ftr-453	706	3	this	this	PRON
ftr-453	706	4	would	would	AUX
ftr-453	706	5	accomplish	accomplish	VERB
ftr-453	706	6	the	the	DET
ftr-453	706	7	goal	goal	NOUN
ftr-453	706	8	implicit	implicit	ADJ
ftr-453	706	9	in	in	ADP
ftr-453	706	10	the	the	DET
ftr-453	706	11	actions99	actions99	NOUN
ftr-453	706	12	of	of	ADP
ftr-453	706	13	charities	charity	NOUN
ftr-453	706	14	that	that	PRON
ftr-453	706	15	engage	engage	VERB
ftr-453	706	16	in	in	ADP
ftr-453	706	17	tax	tax	NOUN
ftr-453	706	18	shelters	shelter	NOUN
ftr-453	706	19	without	without	ADP
ftr-453	706	20	the	the	DET
ftr-453	706	21	manifest	manifest	ADJ
ftr-453	706	22	harm	harm	NOUN
ftr-453	706	23	of	of	ADP
ftr-453	706	24	tax	tax	NOUN
ftr-453	706	25	shelters	shelter	NOUN
ftr-453	706	26	.	.	PUNCT
ftr-453	707	1	hence	hence	ADV
ftr-453	707	2	,	,	PUNCT
ftr-453	707	3	the	the	DET
ftr-453	707	4	end	end	NOUN
ftr-453	707	5	from	from	ADP
ftr-453	707	6	charity	charity	NOUN
ftr-453	707	7	’s	’s	PART
ftr-453	707	8	viewpoint	viewpoint	NOUN
ftr-453	707	9	–	–	PUNCT
ftr-453	707	10	increased	increase	VERB
ftr-453	707	11	financial	financial	ADJ
ftr-453	707	12	assets	asset	NOUN
ftr-453	707	13	devoted	devote	VERB
ftr-453	707	14	to	to	ADP
ftr-453	707	15	charitable	charitable	ADJ
ftr-453	707	16	causes	cause	NOUN
ftr-453	707	17	–	–	PUNCT
ftr-453	707	18	can	can	AUX
ftr-453	707	19	not	not	PART
ftr-453	707	20	justify	justify	VERB
ftr-453	707	21	the	the	DET
ftr-453	707	22	means	mean	NOUN
ftr-453	707	23	–	–	PUNCT
ftr-453	707	24	contributing	contribute	VERB
ftr-453	707	25	to	to	ADP
ftr-453	707	26	the	the	DET
ftr-453	707	27	erosion	erosion	NOUN
ftr-453	707	28	of	of	ADP
ftr-453	707	29	the	the	DET
ftr-453	707	30	tax	tax	NOUN
ftr-453	707	31	system	system	NOUN
ftr-453	707	32	and	and	CCONJ
ftr-453	707	33	the	the	DET
ftr-453	707	34	assumption	assumption	NOUN
ftr-453	707	35	underlying	underlie	VERB
ftr-453	707	36	the	the	DET
ftr-453	707	37	grant	grant	NOUN
ftr-453	707	38	of	of	ADP
ftr-453	707	39	tax	tax	NOUN
ftr-453	707	40	exemption	exemption	NOUN
ftr-453	707	41	.	.	PUNCT
ftr-453	708	1	the	the	DET
ftr-453	708	2	intentional	intentional	ADJ
ftr-453	708	3	indulgence	indulgence	NOUN
ftr-453	708	4	of	of	ADP
ftr-453	708	5	unnecessary	unnecessary	ADJ
ftr-453	708	6	cost	cost	NOUN
ftr-453	708	7	,	,	PUNCT
ftr-453	708	8	per	per	X
ftr-453	708	9	se	se	X
ftr-453	708	10	,	,	PUNCT
ftr-453	708	11	is	be	AUX
ftr-453	708	12	sufficient	sufficient	ADJ
ftr-453	708	13	to	to	PART
ftr-453	708	14	rebut	rebut	VERB
ftr-453	708	15	the	the	DET
ftr-453	708	16	assertion	assertion	NOUN
ftr-453	708	17	that	that	SCONJ
ftr-453	708	18	the	the	DET
ftr-453	708	19	end	end	NOUN
ftr-453	708	20	justifies	justify	VERB
ftr-453	708	21	the	the	DET
ftr-453	708	22	means	mean	NOUN
ftr-453	708	23	.	.	PUNCT
ftr-453	709	1	the	the	DET
ftr-453	709	2	preceding	precede	VERB
ftr-453	709	3	discussion	discussion	NOUN
ftr-453	709	4	exposes	expose	VERB
ftr-453	709	5	the	the	DET
ftr-453	709	6	fallacy	fallacy	NOUN
ftr-453	709	7	of	of	ADP
ftr-453	709	8	the	the	DET
ftr-453	709	9	end	end	NOUN
ftr-453	709	10	justifying	justify	VERB
ftr-453	709	11	the	the	DET
ftr-453	709	12	means	mean	NOUN
ftr-453	709	13	argument	argument	NOUN
ftr-453	709	14	–	–	PUNCT
ftr-453	709	15	the	the	DET
ftr-453	709	16	quantitative	quantitative	ADJ
ftr-453	709	17	means	mean	NOUN
ftr-453	709	18	can	can	AUX
ftr-453	709	19	never	never	ADV
ftr-453	709	20	be	be	AUX
ftr-453	709	21	accurately	accurately	ADV
ftr-453	709	22	measured	measure	VERB
ftr-453	709	23	and	and	CCONJ
ftr-453	709	24	are	be	AUX
ftr-453	709	25	justified	justify	VERB
ftr-453	709	26	by	by	ADP
ftr-453	709	27	the	the	DET
ftr-453	709	28	end	end	NOUN
ftr-453	709	29	,	,	PUNCT
ftr-453	709	30	if	if	SCONJ
ftr-453	709	31	at	at	ADV
ftr-453	709	32	all	all	ADV
ftr-453	709	33	,	,	PUNCT
ftr-453	709	34	only	only	ADV
ftr-453	709	35	when	when	SCONJ
ftr-453	709	36	there	there	PRON
ftr-453	709	37	is	be	VERB
ftr-453	709	38	no	no	DET
ftr-453	709	39	better	well	ADJ
ftr-453	709	40	alternative	alternative	NOUN
ftr-453	709	41	.	.	PUNCT
ftr-453	710	1	if	if	SCONJ
ftr-453	710	2	there	there	PRON
ftr-453	710	3	identify	identify	VERB
ftr-453	710	4	tax	tax	NOUN
ftr-453	710	5	shelters	shelter	NOUN
ftr-453	710	6	even	even	ADV
ftr-453	710	7	when	when	SCONJ
ftr-453	710	8	they	they	PRON
ftr-453	710	9	were	be	AUX
ftr-453	710	10	used	use	VERB
ftr-453	710	11	by	by	ADP
ftr-453	710	12	corporations	corporation	NOUN
ftr-453	710	13	in	in	ADP
ftr-453	710	14	tax	tax	NOUN
ftr-453	710	15	years	year	NOUN
ftr-453	710	16	under	under	ADP
ftr-453	710	17	audit	audit	NOUN
ftr-453	710	18	.	.	PUNCT
ftr-453	711	1	the	the	DET
ftr-453	711	2	impact	impact	NOUN
ftr-453	711	3	of	of	ADP
ftr-453	711	4	a	a	DET
ftr-453	711	5	tax	tax	NOUN
ftr-453	711	6	shelter	shelter	NOUN
ftr-453	711	7	may	may	AUX
ftr-453	711	8	appear	appear	VERB
ftr-453	711	9	on	on	ADP
ftr-453	711	10	only	only	ADV
ftr-453	711	11	a	a	DET
ftr-453	711	12	few	few	ADJ
ftr-453	711	13	lines	line	NOUN
ftr-453	711	14	of	of	ADP
ftr-453	711	15	a	a	DET
ftr-453	711	16	return	return	NOUN
ftr-453	711	17	that	that	PRON
ftr-453	711	18	is	be	AUX
ftr-453	711	19	as	as	ADV
ftr-453	711	20	thick	thick	ADJ
ftr-453	711	21	as	as	ADP
ftr-453	711	22	a	a	DET
ftr-453	711	23	telephone	telephone	NOUN
ftr-453	711	24	book	book	NOUN
ftr-453	711	25	and	and	CCONJ
ftr-453	711	26	as	as	ADV
ftr-453	711	27	complex	complex	ADJ
ftr-453	711	28	as	as	ADP
ftr-453	711	29	a	a	DET
ftr-453	711	30	textbook	textbook	NOUN
ftr-453	711	31	on	on	ADP
ftr-453	711	32	advanced	advanced	ADJ
ftr-453	711	33	physics	physic	NOUN
ftr-453	711	34	.	.	PUNCT
ftr-453	711	35	”	"	PUNCT
ftr-453	712	1	sullivan	sullivan	PROPN
ftr-453	712	2	,	,	PUNCT
ftr-453	712	3	supra	supra	PROPN
ftr-453	712	4	note	note	PROPN
ftr-453	712	5	90	90	NUM
ftr-453	712	6	,	,	PUNCT
ftr-453	712	7	at	at	ADP
ftr-453	712	8	981	981	NUM
ftr-453	712	9	.	.	PUNCT
ftr-453	712	10	97	97	NUM
ftr-453	712	11	.	.	PUNCT
ftr-453	713	1	but	but	CCONJ
ftr-453	713	2	see	see	VERB
ftr-453	713	3	university	university	PROPN
ftr-453	713	4	hill	hill	PROPN
ftr-453	713	5	foundation	foundation	PROPN
ftr-453	713	6	v.	v.	PROPN
ftr-453	713	7	commissioner	commissioner	PROPN
ftr-453	713	8	,	,	PUNCT
ftr-453	713	9	51	51	NUM
ftr-453	713	10	t.c	t.c	PROPN
ftr-453	713	11	.	.	PROPN
ftr-453	713	12	548	548	NUM
ftr-453	713	13	(	(	PUNCT
ftr-453	713	14	1969	1969	NUM
ftr-453	713	15	)	)	PUNCT
ftr-453	713	16	,	,	PUNCT
ftr-453	713	17	rev’d	rev’d	VERB
ftr-453	713	18	446	446	NUM
ftr-453	713	19	f.2d	f.2d	NOUN
ftr-453	713	20	701	701	NUM
ftr-453	713	21	(	(	PUNCT
ftr-453	713	22	1971	1971	NUM
ftr-453	713	23	)	)	PUNCT
ftr-453	713	24	(	(	PUNCT
ftr-453	713	25	charitable	charitable	ADJ
ftr-453	713	26	foundation	foundation	NOUN
ftr-453	713	27	’s	’s	PART
ftr-453	713	28	participation	participation	NOUN
ftr-453	713	29	in	in	ADP
ftr-453	713	30	24	24	NUM
ftr-453	713	31	charitable	charitable	ADJ
ftr-453	713	32	bootstrap	bootstrap	NOUN
ftr-453	713	33	sales	sale	NOUN
ftr-453	713	34	over	over	ADP
ftr-453	713	35	a	a	DET
ftr-453	713	36	fourteen	fourteen	NUM
ftr-453	713	37	year	year	NOUN
ftr-453	713	38	period	period	NOUN
ftr-453	713	39	resulted	result	VERB
ftr-453	713	40	in	in	ADP
ftr-453	713	41	revenue	revenue	NOUN
ftr-453	713	42	loss	loss	NOUN
ftr-453	713	43	in	in	ADP
ftr-453	713	44	excess	excess	NOUN
ftr-453	713	45	of	of	ADP
ftr-453	713	46	$	$	SYM
ftr-453	713	47	10	10	NUM
ftr-453	713	48	million	million	NUM
ftr-453	713	49	–	–	PUNCT
ftr-453	713	50	not	not	PART
ftr-453	713	51	including	include	VERB
ftr-453	713	52	the	the	DET
ftr-453	713	53	revenue	revenue	NOUN
ftr-453	713	54	loss	loss	NOUN
ftr-453	713	55	from	from	ADP
ftr-453	713	56	the	the	DET
ftr-453	713	57	seller	seller	NOUN
ftr-453	713	58	’s	’s	PART
ftr-453	713	59	claiming	claiming	NOUN
ftr-453	713	60	of	of	ADP
ftr-453	713	61	capital	capital	NOUN
ftr-453	713	62	gains	gain	NOUN
ftr-453	713	63	tax	tax	NOUN
ftr-453	713	64	rate	rate	NOUN
ftr-453	713	65	preference	preference	NOUN
ftr-453	713	66	;	;	PUNCT
ftr-453	713	67	amount	amount	NOUN
ftr-453	713	68	paid	pay	VERB
ftr-453	713	69	to	to	ADP
ftr-453	713	70	charitable	charitable	ADJ
ftr-453	713	71	purpose	purpose	NOUN
ftr-453	713	72	over	over	ADP
ftr-453	713	73	same	same	ADJ
ftr-453	713	74	time	time	NOUN
ftr-453	713	75	period	period	NOUN
ftr-453	713	76	was	be	AUX
ftr-453	713	77	approximately	approximately	ADV
ftr-453	713	78	$	$	SYM
ftr-453	713	79	2	2	NUM
ftr-453	713	80	million	million	NUM
ftr-453	713	81	.	.	PUNCT
ftr-453	713	82	)	)	PUNCT
ftr-453	714	1	98	98	NUM
ftr-453	714	2	.	.	PUNCT
ftr-453	715	1	see	see	VERB
ftr-453	715	2	the	the	DET
ftr-453	715	3	problem	problem	NOUN
ftr-453	715	4	of	of	ADP
ftr-453	715	5	corporate	corporate	ADJ
ftr-453	715	6	tax	tax	NOUN
ftr-453	715	7	shelters	shelter	NOUN
ftr-453	715	8	,	,	PUNCT
ftr-453	715	9	supra	supra	PROPN
ftr-453	715	10	note	note	NOUN
ftr-453	715	11	8	8	NUM
ftr-453	715	12	,	,	PUNCT
ftr-453	715	13	at	at	ADP
ftr-453	715	14	20	20	NUM
ftr-453	715	15	-	-	SYM
ftr-453	715	16	22	22	NUM
ftr-453	715	17	.	.	PUNCT
ftr-453	716	1	99	99	NUM
ftr-453	716	2	.	.	PUNCT
ftr-453	717	1	congress	congress	PROPN
ftr-453	717	2	accepted	accept	VERB
ftr-453	717	3	this	this	DET
ftr-453	717	4	argument	argument	NOUN
ftr-453	717	5	when	when	SCONJ
ftr-453	717	6	it	it	PRON
ftr-453	717	7	enacted	enact	VERB
ftr-453	717	8	rules	rule	NOUN
ftr-453	717	9	under	under	ADP
ftr-453	717	10	irc	irc	PROPN
ftr-453	717	11	§	§	PROPN
ftr-453	717	12	168(h	168(h	PROPN
ftr-453	717	13	)	)	PUNCT
ftr-453	717	14	designed	design	VERB
ftr-453	717	15	to	to	PART
ftr-453	717	16	limit	limit	VERB
ftr-453	717	17	the	the	DET
ftr-453	717	18	tax	tax	NOUN
ftr-453	717	19	benefit	benefit	NOUN
ftr-453	717	20	available	available	ADJ
ftr-453	717	21	to	to	ADP
ftr-453	717	22	taxable	taxable	ADJ
ftr-453	717	23	entities	entity	NOUN
ftr-453	717	24	who	who	PRON
ftr-453	717	25	engage	engage	VERB
ftr-453	717	26	in	in	ADP
ftr-453	717	27	sale	sale	NOUN
ftr-453	717	28	leasebacks	leaseback	NOUN
ftr-453	717	29	with	with	ADP
ftr-453	717	30	exempt	exempt	ADJ
ftr-453	717	31	entities	entity	NOUN
ftr-453	717	32	:	:	PUNCT
ftr-453	717	33	[	[	X
ftr-453	717	34	t]he	t]he	ADJ
ftr-453	717	35	committee	committee	NOUN
ftr-453	717	36	believes	believe	VERB
ftr-453	717	37	that	that	SCONJ
ftr-453	717	38	federal	federal	ADJ
ftr-453	717	39	aid	aid	NOUN
ftr-453	717	40	to	to	ADP
ftr-453	717	41	tax	tax	NOUN
ftr-453	717	42	-	-	PUNCT
ftr-453	717	43	exempt	exempt	ADJ
ftr-453	717	44	entities	entity	NOUN
ftr-453	717	45	(	(	PUNCT
ftr-453	717	46	above	above	ADP
ftr-453	717	47	and	and	CCONJ
ftr-453	717	48	beyond	beyond	ADP
ftr-453	717	49	their	their	PRON
ftr-453	717	50	tax	tax	NOUN
ftr-453	717	51	exemption	exemption	NOUN
ftr-453	717	52	)	)	PUNCT
ftr-453	717	53	should	should	AUX
ftr-453	717	54	be	be	AUX
ftr-453	717	55	made	make	VERB
ftr-453	717	56	by	by	ADP
ftr-453	717	57	appropriations	appropriation	NOUN
ftr-453	717	58	rather	rather	ADV
ftr-453	717	59	than	than	ADP
ftr-453	717	60	by	by	ADP
ftr-453	717	61	tax	tax	NOUN
ftr-453	717	62	benefits	benefit	NOUN
ftr-453	717	63	transferred	transfer	VERB
ftr-453	717	64	through	through	ADP
ftr-453	717	65	tax	tax	NOUN
ftr-453	717	66	system	system	NOUN
ftr-453	717	67	.	.	PUNCT
ftr-453	718	1	the	the	DET
ftr-453	718	2	tax	tax	NOUN
ftr-453	718	3	benefits	benefit	NOUN
ftr-453	718	4	in	in	ADP
ftr-453	718	5	leasing	leasing	NOUN
ftr-453	718	6	are	be	AUX
ftr-453	718	7	open	open	ADJ
ftr-453	718	8	-	-	PUNCT
ftr-453	718	9	ended	end	VERB
ftr-453	718	10	and	and	CCONJ
ftr-453	718	11	hence	hence	ADV
ftr-453	718	12	uncontrollable	uncontrollable	ADJ
ftr-453	718	13	in	in	ADP
ftr-453	718	14	amount	amount	NOUN
ftr-453	718	15	and	and	CCONJ
ftr-453	718	16	composition	composition	NOUN
ftr-453	718	17	,	,	PUNCT
ftr-453	718	18	whereas	whereas	SCONJ
ftr-453	718	19	appropriations	appropriation	NOUN
ftr-453	718	20	are	be	AUX
ftr-453	718	21	limited	limited	ADJ
ftr-453	718	22	and	and	CCONJ
ftr-453	718	23	adjustable	adjustable	ADJ
ftr-453	718	24	to	to	ADP
ftr-453	718	25	current	current	ADJ
ftr-453	718	26	priorities	priority	NOUN
ftr-453	718	27	from	from	ADP
ftr-453	718	28	year	year	NOUN
ftr-453	718	29	to	to	ADP
ftr-453	718	30	year	year	NOUN
ftr-453	718	31	.	.	PUNCT
ftr-453	719	1	moreover	moreover	ADV
ftr-453	719	2	,	,	PUNCT
ftr-453	719	3	tax	tax	NOUN
ftr-453	719	4	benefits	benefit	NOUN
ftr-453	719	5	appear	appear	VERB
ftr-453	719	6	in	in	ADP
ftr-453	719	7	the	the	DET
ftr-453	719	8	federal	federal	ADJ
ftr-453	719	9	budget	budget	NOUN
ftr-453	719	10	only	only	ADV
ftr-453	719	11	as	as	ADP
ftr-453	719	12	reduced	reduce	VERB
ftr-453	719	13	tax	tax	NOUN
ftr-453	719	14	collections	collection	NOUN
ftr-453	719	15	,	,	PUNCT
ftr-453	719	16	unassociated	unassociate	VERB
ftr-453	719	17	with	with	ADP
ftr-453	719	18	any	any	DET
ftr-453	719	19	particular	particular	ADJ
ftr-453	719	20	public	public	ADJ
ftr-453	719	21	purpose	purpose	NOUN
ftr-453	719	22	.	.	PUNCT
ftr-453	720	1	thus	thus	ADV
ftr-453	720	2	,	,	PUNCT
ftr-453	720	3	with	with	SCONJ
ftr-453	720	4	federal	federal	ADJ
ftr-453	720	5	aid	aid	NOUN
ftr-453	720	6	conveyed	convey	VERB
ftr-453	720	7	through	through	ADP
ftr-453	720	8	the	the	DET
ftr-453	720	9	tax	tax	NOUN
ftr-453	720	10	system	system	NOUN
ftr-453	720	11	,	,	PUNCT
ftr-453	720	12	it	it	PRON
ftr-453	720	13	is	be	AUX
ftr-453	720	14	very	very	ADV
ftr-453	720	15	difficult	difficult	ADJ
ftr-453	720	16	to	to	PART
ftr-453	720	17	discover	discover	VERB
ftr-453	720	18	what	what	PRON
ftr-453	720	19	tax	tax	NOUN
ftr-453	720	20	-	-	PUNCT
ftr-453	720	21	exempt	exempt	ADJ
ftr-453	720	22	purposes	purpose	NOUN
ftr-453	720	23	have	have	AUX
ftr-453	720	24	been	be	AUX
ftr-453	720	25	federally	federally	ADV
ftr-453	720	26	assisted	assist	VERB
ftr-453	720	27	,	,	PUNCT
ftr-453	720	28	by	by	ADP
ftr-453	720	29	how	how	SCONJ
ftr-453	720	30	much	much	ADJ
ftr-453	720	31	they	they	PRON
ftr-453	720	32	have	have	AUX
ftr-453	720	33	been	be	AUX
ftr-453	720	34	assisted	assist	VERB
ftr-453	720	35	,	,	PUNCT
ftr-453	720	36	and	and	CCONJ
ftr-453	720	37	whether	whether	SCONJ
ftr-453	720	38	the	the	DET
ftr-453	720	39	assistance	assistance	NOUN
ftr-453	720	40	has	have	AUX
ftr-453	720	41	been	be	AUX
ftr-453	720	42	rendered	render	VERB
ftr-453	720	43	in	in	ADP
ftr-453	720	44	ways	way	NOUN
ftr-453	720	45	consistent	consistent	ADJ
ftr-453	720	46	with	with	ADP
ftr-453	720	47	other	other	ADJ
ftr-453	720	48	objectives	objective	NOUN
ftr-453	720	49	of	of	ADP
ftr-453	720	50	public	public	ADJ
ftr-453	720	51	policy	policy	NOUN
ftr-453	720	52	.	.	PUNCT
ftr-453	721	1	h.r	h.r	PROPN
ftr-453	721	2	.	.	PROPN
ftr-453	721	3	rep	rep	PROPN
ftr-453	721	4	.	.	PROPN
ftr-453	721	5	no	no	INTJ
ftr-453	721	6	.	.	NOUN
ftr-453	722	1	98	98	NUM
ftr-453	722	2	-	-	SYM
ftr-453	722	3	432	432	NUM
ftr-453	722	4	,	,	PUNCT
ftr-453	722	5	at	at	ADP
ftr-453	722	6	1141	1141	NUM
ftr-453	722	7	(	(	PUNCT
ftr-453	722	8	1984	1984	NUM
ftr-453	722	9	)	)	PUNCT
ftr-453	722	10	reprinted	reprint	VERB
ftr-453	722	11	in	in	ADP
ftr-453	722	12	1984	1984	NUM
ftr-453	722	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	722	14	.	.	PUNCT
ftr-453	723	1	697	697	NUM
ftr-453	723	2	,	,	PUNCT
ftr-453	723	3	815	815	NUM
ftr-453	723	4	.	.	PUNCT
ftr-453	723	5	792	792	NUM
ftr-453	723	6	florida	florida	PROPN
ftr-453	723	7	tax	tax	NOUN
ftr-453	723	8	review	review	NOUN
ftr-453	724	1	[	[	X
ftr-453	724	2	vol	vol	NOUN
ftr-453	724	3	.	.	PUNCT
ftr-453	724	4	4:12	4:12	NUM
ftr-453	724	5	are	be	AUX
ftr-453	724	6	other	other	ADJ
ftr-453	724	7	fairer	fair	ADJ
ftr-453	724	8	and	and	CCONJ
ftr-453	724	9	more	more	ADV
ftr-453	724	10	efficient	efficient	ADJ
ftr-453	724	11	means	mean	NOUN
ftr-453	724	12	to	to	ADP
ftr-453	724	13	an	an	DET
ftr-453	724	14	end	end	NOUN
ftr-453	724	15	,	,	PUNCT
ftr-453	724	16	the	the	DET
ftr-453	724	17	uncertain	uncertain	ADJ
ftr-453	724	18	,	,	PUNCT
ftr-453	724	19	unfair	unfair	ADJ
ftr-453	724	20	and	and	CCONJ
ftr-453	724	21	inefficient	inefficient	ADJ
ftr-453	724	22	means	mean	NOUN
ftr-453	724	23	ought	ought	AUX
ftr-453	724	24	to	to	PART
ftr-453	724	25	be	be	AUX
ftr-453	724	26	avoided	avoid	VERB
ftr-453	724	27	.	.	PUNCT
ftr-453	725	1	the	the	DET
ftr-453	725	2	unfairness	unfairness	NOUN
ftr-453	725	3	and	and	CCONJ
ftr-453	725	4	inefficiency	inefficiency	NOUN
ftr-453	725	5	of	of	ADP
ftr-453	725	6	indifference	indifference	NOUN
ftr-453	725	7	to	to	ADP
ftr-453	725	8	charity	charity	NOUN
ftr-453	725	9	’s	’s	PART
ftr-453	725	10	role	role	NOUN
ftr-453	725	11	in	in	ADP
ftr-453	725	12	tax	tax	NOUN
ftr-453	725	13	shelters	shelter	NOUN
ftr-453	725	14	arise	arise	VERB
ftr-453	725	15	from	from	ADP
ftr-453	725	16	the	the	DET
ftr-453	725	17	corrosive	corrosive	ADJ
ftr-453	725	18	effect	effect	NOUN
ftr-453	725	19	such	such	ADJ
ftr-453	725	20	transactions	transaction	NOUN
ftr-453	725	21	have	have	VERB
ftr-453	725	22	on	on	ADP
ftr-453	725	23	the	the	DET
ftr-453	725	24	tax	tax	NOUN
ftr-453	725	25	base	base	NOUN
ftr-453	725	26	and	and	CCONJ
ftr-453	725	27	progressive	progressive	ADJ
ftr-453	725	28	tax	tax	NOUN
ftr-453	725	29	rates	rate	NOUN
ftr-453	725	30	,	,	PUNCT
ftr-453	725	31	and	and	CCONJ
ftr-453	725	32	the	the	DET
ftr-453	725	33	distorting	distorting	ADJ
ftr-453	725	34	effect	effect	NOUN
ftr-453	725	35	such	such	ADJ
ftr-453	725	36	transactions	transaction	NOUN
ftr-453	725	37	have	have	VERB
ftr-453	725	38	on	on	ADP
ftr-453	725	39	potential	potential	ADJ
ftr-453	725	40	sellers	seller	NOUN
ftr-453	725	41	’	'	PUNCT
ftr-453	725	42	preferences	preference	NOUN
ftr-453	725	43	as	as	ADP
ftr-453	725	44	between	between	ADP
ftr-453	725	45	taxable	taxable	ADJ
ftr-453	725	46	and	and	CCONJ
ftr-453	725	47	tax	tax	NOUN
ftr-453	725	48	exempt	exempt	ADJ
ftr-453	725	49	buyers	buyer	NOUN
ftr-453	725	50	of	of	ADP
ftr-453	725	51	market	market	NOUN
ftr-453	725	52	assets	asset	NOUN
ftr-453	725	53	.	.	PUNCT
ftr-453	726	1	indulging	indulge	VERB
ftr-453	726	2	this	this	DET
ftr-453	726	3	compounding100	compounding100	PROPN
ftr-453	726	4	effect	effect	NOUN
ftr-453	726	5	contradicts	contradict	VERB
ftr-453	726	6	the	the	DET
ftr-453	726	7	normative	normative	ADJ
ftr-453	726	8	assumptions	assumption	NOUN
ftr-453	726	9	identified	identify	VERB
ftr-453	726	10	earlier	early	ADV
ftr-453	726	11	.	.	PUNCT
ftr-453	727	1	two	two	NUM
ftr-453	727	2	of	of	ADP
ftr-453	727	3	our	our	PRON
ftr-453	727	4	normative	normative	ADJ
ftr-453	727	5	assumptions	assumption	NOUN
ftr-453	727	6	hold	hold	VERB
ftr-453	727	7	that	that	SCONJ
ftr-453	727	8	tax	tax	NOUN
ftr-453	727	9	shelters	shelter	NOUN
ftr-453	727	10	erode	erode	VERB
ftr-453	727	11	the	the	DET
ftr-453	727	12	tax	tax	NOUN
ftr-453	727	13	base	base	NOUN
ftr-453	727	14	,	,	PUNCT
ftr-453	727	15	create	create	VERB
ftr-453	727	16	unfairness	unfairness	NOUN
ftr-453	727	17	as	as	ADP
ftr-453	727	18	between	between	ADP
ftr-453	727	19	individual	individual	ADJ
ftr-453	727	20	taxpayers	taxpayer	NOUN
ftr-453	727	21	,	,	PUNCT
ftr-453	727	22	and	and	CCONJ
ftr-453	727	23	breed	breed	VERB
ftr-453	727	24	disrespect	disrespect	NOUN
ftr-453	727	25	for	for	ADP
ftr-453	727	26	a	a	DET
ftr-453	727	27	tax	tax	NOUN
ftr-453	727	28	system	system	NOUN
ftr-453	727	29	dependent	dependent	ADJ
ftr-453	727	30	upon	upon	SCONJ
ftr-453	727	31	a	a	DET
ftr-453	727	32	sense	sense	NOUN
ftr-453	727	33	of	of	ADP
ftr-453	727	34	fairness	fairness	NOUN
ftr-453	727	35	.	.	PUNCT
ftr-453	728	1	consequently	consequently	ADV
ftr-453	728	2	,	,	PUNCT
ftr-453	728	3	tax	tax	NOUN
ftr-453	728	4	shelters	shelter	NOUN
ftr-453	728	5	are	be	AUX
ftr-453	728	6	not101	not101	PROPN
ftr-453	728	7	to	to	PART
ftr-453	728	8	be	be	AUX
ftr-453	728	9	tolerated	tolerate	VERB
ftr-453	728	10	.	.	PUNCT
ftr-453	729	1	the	the	DET
ftr-453	729	2	third	third	ADJ
ftr-453	729	3	assumption	assumption	NOUN
ftr-453	729	4	holds	hold	VERB
ftr-453	729	5	that	that	SCONJ
ftr-453	729	6	charitable	charitable	ADJ
ftr-453	729	7	tax	tax	NOUN
ftr-453	729	8	exemption	exemption	NOUN
ftr-453	729	9	does	do	VERB
ftr-453	729	10	no	no	DET
ftr-453	729	11	harm	harm	NOUN
ftr-453	729	12	whatsoever	whatsoever	ADV
ftr-453	729	13	.	.	PUNCT
ftr-453	730	1	but	but	CCONJ
ftr-453	730	2	charity	charity	NOUN
ftr-453	730	3	’s	’s	PART
ftr-453	730	4	unchallenged	unchallenged	ADJ
ftr-453	730	5	participation	participation	NOUN
ftr-453	730	6	in	in	ADP
ftr-453	730	7	tax	tax	NOUN
ftr-453	730	8	shelters	shelter	NOUN
ftr-453	730	9	violates	violate	VERB
ftr-453	730	10	that	that	DET
ftr-453	730	11	assumption	assumption	NOUN
ftr-453	730	12	.	.	PUNCT
ftr-453	731	1	if	if	SCONJ
ftr-453	731	2	those	those	DET
ftr-453	731	3	normative	normative	ADJ
ftr-453	731	4	assumptions	assumption	NOUN
ftr-453	731	5	are	be	AUX
ftr-453	731	6	to	to	PART
ftr-453	731	7	be	be	AUX
ftr-453	731	8	violated	violate	VERB
ftr-453	731	9	,	,	PUNCT
ftr-453	731	10	the	the	DET
ftr-453	731	11	decision	decision	NOUN
ftr-453	731	12	to	to	PART
ftr-453	731	13	violate	violate	VERB
ftr-453	731	14	them	they	PRON
ftr-453	731	15	should	should	AUX
ftr-453	731	16	be	be	AUX
ftr-453	731	17	in	in	ADP
ftr-453	731	18	response	response	NOUN
ftr-453	731	19	to	to	ADP
ftr-453	731	20	a	a	DET
ftr-453	731	21	situation	situation	NOUN
ftr-453	731	22	requiring	require	VERB
ftr-453	731	23	a	a	DET
ftr-453	731	24	choice	choice	NOUN
ftr-453	731	25	between	between	ADP
ftr-453	731	26	lesser	less	ADJ
ftr-453	731	27	evils	evil	NOUN
ftr-453	731	28	.	.	PUNCT
ftr-453	732	1	that	that	PRON
ftr-453	732	2	is	be	AUX
ftr-453	732	3	certainly	certainly	ADV
ftr-453	732	4	not	not	PART
ftr-453	732	5	the	the	DET
ftr-453	732	6	case	case	NOUN
ftr-453	732	7	with	with	ADP
ftr-453	732	8	regard	regard	NOUN
ftr-453	732	9	to	to	ADP
ftr-453	732	10	charity	charity	NOUN
ftr-453	732	11	’s	’s	PART
ftr-453	732	12	participation	participation	NOUN
ftr-453	732	13	in	in	ADP
ftr-453	732	14	tax	tax	NOUN
ftr-453	732	15	shelters	shelter	NOUN
ftr-453	732	16	.	.	PUNCT
ftr-453	733	1	there	there	PRON
ftr-453	733	2	is	be	VERB
ftr-453	733	3	,	,	PUNCT
ftr-453	733	4	perhaps	perhaps	ADV
ftr-453	733	5	,	,	PUNCT
ftr-453	733	6	an	an	DET
ftr-453	733	7	even	even	ADV
ftr-453	733	8	more	more	ADV
ftr-453	733	9	fundamental	fundamental	ADJ
ftr-453	733	10	reason	reason	NOUN
ftr-453	733	11	why	why	SCONJ
ftr-453	733	12	the	the	DET
ftr-453	733	13	government	government	NOUN
ftr-453	733	14	should	should	AUX
ftr-453	733	15	not	not	PART
ftr-453	733	16	be	be	AUX
ftr-453	733	17	indifferent	indifferent	ADJ
ftr-453	733	18	to	to	ADP
ftr-453	733	19	charity	charity	NOUN
ftr-453	733	20	’s	’s	PART
ftr-453	733	21	participation	participation	NOUN
ftr-453	733	22	in	in	ADP
ftr-453	733	23	tax	tax	NOUN
ftr-453	733	24	shelters	shelter	NOUN
ftr-453	733	25	.	.	PUNCT
ftr-453	734	1	that	that	DET
ftr-453	734	2	reason	reason	NOUN
ftr-453	734	3	can	can	AUX
ftr-453	734	4	be	be	AUX
ftr-453	734	5	succinctly	succinctly	ADV
ftr-453	734	6	articulated	articulate	VERB
ftr-453	734	7	.	.	PUNCT
ftr-453	735	1	charity	charity	NOUN
ftr-453	735	2	,	,	PUNCT
ftr-453	735	3	for	for	ADP
ftr-453	735	4	all	all	DET
ftr-453	735	5	its	its	PRON
ftr-453	735	6	positive	positive	ADJ
ftr-453	735	7	connotations	connotation	NOUN
ftr-453	735	8	,	,	PUNCT
ftr-453	735	9	has	have	AUX
ftr-453	735	10	already	already	ADV
ftr-453	735	11	been	be	AUX
ftr-453	735	12	so	so	ADV
ftr-453	735	13	bastardized	bastardize	VERB
ftr-453	735	14	that	that	SCONJ
ftr-453	735	15	one	one	PRON
ftr-453	735	16	must	must	AUX
ftr-453	735	17	cynically	cynically	ADV
ftr-453	735	18	wonder	wonder	VERB
ftr-453	735	19	whether	whether	SCONJ
ftr-453	735	20	it	it	PRON
ftr-453	735	21	is	be	AUX
ftr-453	735	22	worthy	worthy	ADJ
ftr-453	735	23	of	of	ADP
ftr-453	735	24	the	the	DET
ftr-453	735	25	religious	religious	ADJ
ftr-453	735	26	reverence	reverence	NOUN
ftr-453	735	27	and	and	CCONJ
ftr-453	735	28	higher	high	ADJ
ftr-453	735	29	values	value	NOUN
ftr-453	735	30	that	that	PRON
ftr-453	735	31	justify	justify	VERB
ftr-453	735	32	tax	tax	NOUN
ftr-453	735	33	exemption	exemption	NOUN
ftr-453	735	34	.	.	PUNCT
ftr-453	736	1	with	with	ADP
ftr-453	736	2	relatively	relatively	ADV
ftr-453	736	3	simple	simple	ADJ
ftr-453	736	4	planning	planning	NOUN
ftr-453	736	5	under	under	ADP
ftr-453	736	6	the	the	DET
ftr-453	736	7	present	present	ADJ
ftr-453	736	8	system	system	NOUN
ftr-453	736	9	,	,	PUNCT
ftr-453	736	10	for102	for102	PROPN
ftr-453	736	11	example	example	NOUN
ftr-453	736	12	,	,	PUNCT
ftr-453	736	13	charity	charity	NOUN
ftr-453	736	14	can	can	AUX
ftr-453	736	15	engage	engage	VERB
ftr-453	736	16	in	in	ADP
ftr-453	736	17	any	any	DET
ftr-453	736	18	type	type	NOUN
ftr-453	736	19	of	of	ADP
ftr-453	736	20	business	business	NOUN
ftr-453	736	21	it	it	PRON
ftr-453	736	22	pleases	please	VERB
ftr-453	736	23	,	,	PUNCT
ftr-453	736	24	distribute	distribute	VERB
ftr-453	736	25	the103	the103	PROPN
ftr-453	736	26	100	100	NUM
ftr-453	736	27	.	.	PUNCT
ftr-453	737	1	with	with	ADP
ftr-453	737	2	regard	regard	NOUN
ftr-453	737	3	to	to	ADP
ftr-453	737	4	the	the	DET
ftr-453	737	5	effect	effect	NOUN
ftr-453	737	6	of	of	ADP
ftr-453	737	7	not	not	PART
ftr-453	737	8	having	have	VERB
ftr-453	737	9	the	the	DET
ftr-453	737	10	unrelated	unrelated	ADJ
ftr-453	737	11	business	business	NOUN
ftr-453	737	12	income	income	NOUN
ftr-453	737	13	tax	tax	NOUN
ftr-453	737	14	as	as	SCONJ
ftr-453	737	15	it	it	PRON
ftr-453	737	16	relates	relate	VERB
ftr-453	737	17	to	to	ADP
ftr-453	737	18	tax	tax	NOUN
ftr-453	737	19	avoidance	avoidance	NOUN
ftr-453	737	20	,	,	PUNCT
ftr-453	737	21	one	one	NUM
ftr-453	737	22	writer	writer	NOUN
ftr-453	737	23	states	state	NOUN
ftr-453	737	24	:	:	PUNCT
ftr-453	737	25	in	in	ADP
ftr-453	737	26	the	the	DET
ftr-453	737	27	absence	absence	NOUN
ftr-453	737	28	of	of	ADP
ftr-453	737	29	the	the	DET
ftr-453	737	30	[	[	X
ftr-453	737	31	unrelated	unrelated	ADJ
ftr-453	737	32	business	business	NOUN
ftr-453	737	33	income	income	NOUN
ftr-453	737	34	tax	tax	NOUN
ftr-453	737	35	]	]	PUNCT
ftr-453	737	36	,	,	PUNCT
ftr-453	737	37	the	the	DET
ftr-453	737	38	value	value	NOUN
ftr-453	737	39	of	of	ADP
ftr-453	737	40	an	an	DET
ftr-453	737	41	otherwise	otherwise	ADV
ftr-453	737	42	taxable	taxable	ADJ
ftr-453	737	43	business	business	NOUN
ftr-453	737	44	would	would	AUX
ftr-453	737	45	be	be	AUX
ftr-453	737	46	higher	high	ADJ
ftr-453	737	47	in	in	ADP
ftr-453	737	48	the	the	DET
ftr-453	737	49	hands	hand	NOUN
ftr-453	737	50	of	of	ADP
ftr-453	737	51	an	an	DET
ftr-453	737	52	exempt	exempt	ADJ
ftr-453	737	53	nonprofit	nonprofit	NOUN
ftr-453	737	54	than	than	SCONJ
ftr-453	737	55	it	it	PRON
ftr-453	737	56	would	would	AUX
ftr-453	737	57	be	be	AUX
ftr-453	737	58	in	in	ADP
ftr-453	737	59	the	the	DET
ftr-453	737	60	hands	hand	NOUN
ftr-453	737	61	of	of	ADP
ftr-453	737	62	ordinary	ordinary	ADJ
ftr-453	737	63	taxable	taxable	ADJ
ftr-453	737	64	entrepreneurs	entrepreneur	NOUN
ftr-453	737	65	or	or	CCONJ
ftr-453	737	66	shareholders	shareholder	NOUN
ftr-453	737	67	.	.	PUNCT
ftr-453	738	1	thus	thus	ADV
ftr-453	738	2	,	,	PUNCT
ftr-453	738	3	there	there	PRON
ftr-453	738	4	would	would	AUX
ftr-453	738	5	be	be	AUX
ftr-453	738	6	potential	potential	ADJ
ftr-453	738	7	gain	gain	NOUN
ftr-453	738	8	from	from	ADP
ftr-453	738	9	the	the	DET
ftr-453	738	10	sale	sale	NOUN
ftr-453	738	11	of	of	ADP
ftr-453	738	12	a	a	DET
ftr-453	738	13	business	business	NOUN
ftr-453	738	14	to	to	ADP
ftr-453	738	15	a	a	DET
ftr-453	738	16	nonprofit	nonprofit	ADJ
ftr-453	738	17	equal	equal	ADJ
ftr-453	738	18	to	to	ADP
ftr-453	738	19	the	the	DET
ftr-453	738	20	discounted	discount	VERB
ftr-453	738	21	present	present	ADJ
ftr-453	738	22	value	value	NOUN
ftr-453	738	23	of	of	ADP
ftr-453	738	24	all	all	DET
ftr-453	738	25	the	the	DET
ftr-453	738	26	future	future	ADJ
ftr-453	738	27	taxes	taxis	NOUN
ftr-453	738	28	that	that	PRON
ftr-453	738	29	the	the	DET
ftr-453	738	30	business	business	NOUN
ftr-453	738	31	would	would	AUX
ftr-453	738	32	otherwise	otherwise	ADV
ftr-453	738	33	pay	pay	VERB
ftr-453	738	34	.	.	PUNCT
ftr-453	739	1	leveraged	leveraged	ADJ
ftr-453	739	2	financing	financing	NOUN
ftr-453	739	3	should	should	AUX
ftr-453	739	4	therefore	therefore	ADV
ftr-453	739	5	be	be	AUX
ftr-453	739	6	readily	readily	ADV
ftr-453	739	7	available	available	ADJ
ftr-453	739	8	for	for	ADP
ftr-453	739	9	such	such	DET
ftr-453	739	10	a	a	DET
ftr-453	739	11	purchase	purchase	NOUN
ftr-453	739	12	,	,	PUNCT
ftr-453	739	13	and	and	CCONJ
ftr-453	739	14	nonprofits	nonprofit	NOUN
ftr-453	739	15	would	would	AUX
ftr-453	739	16	likely	likely	ADV
ftr-453	739	17	often	often	ADV
ftr-453	739	18	borrow	borrow	VERB
ftr-453	739	19	a	a	DET
ftr-453	739	20	very	very	ADV
ftr-453	739	21	large	large	ADJ
ftr-453	739	22	fraction	fraction	NOUN
ftr-453	739	23	,	,	PUNCT
ftr-453	739	24	and	and	CCONJ
ftr-453	739	25	in	in	ADP
ftr-453	739	26	many	many	ADJ
ftr-453	739	27	cases	case	NOUN
ftr-453	739	28	perhaps	perhaps	ADV
ftr-453	739	29	close	close	ADJ
ftr-453	739	30	to	to	PART
ftr-453	739	31	100	100	NUM
ftr-453	739	32	%	%	NOUN
ftr-453	739	33	,	,	PUNCT
ftr-453	739	34	of	of	ADP
ftr-453	739	35	the	the	DET
ftr-453	739	36	capital	capital	NOUN
ftr-453	739	37	needed	need	VERB
ftr-453	739	38	for	for	ADP
ftr-453	739	39	the	the	DET
ftr-453	739	40	acquisition	acquisition	NOUN
ftr-453	739	41	of	of	ADP
ftr-453	739	42	an	an	DET
ftr-453	739	43	unrelated	unrelated	ADJ
ftr-453	739	44	business	business	NOUN
ftr-453	739	45	.	.	PUNCT
ftr-453	740	1	the	the	DET
ftr-453	740	2	increased	increase	VERB
ftr-453	740	3	net	net	ADJ
ftr-453	740	4	income	income	NOUN
ftr-453	740	5	resulting	result	VERB
ftr-453	740	6	from	from	ADP
ftr-453	740	7	tax	tax	NOUN
ftr-453	740	8	avoidance	avoidance	NOUN
ftr-453	740	9	would	would	AUX
ftr-453	740	10	provide	provide	VERB
ftr-453	740	11	the	the	DET
ftr-453	740	12	return	return	NOUN
ftr-453	740	13	necessary	necessary	ADJ
ftr-453	740	14	to	to	PART
ftr-453	740	15	cover	cover	VERB
ftr-453	740	16	the	the	DET
ftr-453	740	17	increased	increase	VERB
ftr-453	740	18	agency	agency	NOUN
ftr-453	740	19	and	and	CCONJ
ftr-453	740	20	transaction	transaction	NOUN
ftr-453	740	21	costs	cost	NOUN
ftr-453	740	22	involved	involve	VERB
ftr-453	740	23	in	in	ADP
ftr-453	740	24	such	such	ADJ
ftr-453	740	25	highly	highly	ADV
ftr-453	740	26	leveraged	leverage	VERB
ftr-453	740	27	financing	financing	NOUN
ftr-453	740	28	.	.	PUNCT
ftr-453	741	1	as	as	ADP
ftr-453	741	2	a	a	DET
ftr-453	741	3	consequence	consequence	NOUN
ftr-453	741	4	,	,	PUNCT
ftr-453	741	5	even	even	ADV
ftr-453	741	6	nonprofits	nonprofit	NOUN
ftr-453	741	7	with	with	ADP
ftr-453	741	8	modest	modest	ADJ
ftr-453	741	9	net	net	ADJ
ftr-453	741	10	assets	asset	NOUN
ftr-453	741	11	could	could	AUX
ftr-453	741	12	hold	hold	VERB
ftr-453	741	13	large	large	ADJ
ftr-453	741	14	portfolios	portfolio	NOUN
ftr-453	741	15	of	of	ADP
ftr-453	741	16	business	business	NOUN
ftr-453	741	17	firms	firm	NOUN
ftr-453	741	18	.	.	PUNCT
ftr-453	742	1	henry	henry	PROPN
ftr-453	742	2	b.	b.	PROPN
ftr-453	742	3	hansmann	hansmann	PROPN
ftr-453	742	4	,	,	PUNCT
ftr-453	742	5	unfair	unfair	ADJ
ftr-453	742	6	competition	competition	NOUN
ftr-453	742	7	and	and	CCONJ
ftr-453	742	8	the	the	DET
ftr-453	742	9	unrelated	unrelated	ADJ
ftr-453	742	10	business	business	NOUN
ftr-453	742	11	income	income	NOUN
ftr-453	742	12	tax	tax	NOUN
ftr-453	742	13	,	,	PUNCT
ftr-453	742	14	75	75	NUM
ftr-453	742	15	va	va	NOUN
ftr-453	742	16	.	.	PUNCT
ftr-453	743	1	l.	l.	PROPN
ftr-453	743	2	rev	rev	PROPN
ftr-453	743	3	.	.	PROPN
ftr-453	743	4	605	605	NUM
ftr-453	743	5	,	,	PUNCT
ftr-453	743	6	622	622	NUM
ftr-453	743	7	(	(	PUNCT
ftr-453	743	8	1989	1989	NUM
ftr-453	743	9	)	)	PUNCT
ftr-453	743	10	.	.	PUNCT
ftr-453	744	1	101	101	NUM
ftr-453	744	2	.	.	PUNCT
ftr-453	745	1	see	see	VERB
ftr-453	745	2	supra	supra	PROPN
ftr-453	745	3	notes	note	VERB
ftr-453	745	4	19	19	NUM
ftr-453	745	5	-	-	SYM
ftr-453	745	6	40	40	NUM
ftr-453	745	7	and	and	CCONJ
ftr-453	745	8	accompanying	accompany	VERB
ftr-453	745	9	text	text	NOUN
ftr-453	745	10	.	.	PUNCT
ftr-453	746	1	102	102	NUM
ftr-453	746	2	.	.	PUNCT
ftr-453	747	1	for	for	ADP
ftr-453	747	2	a	a	DET
ftr-453	747	3	history	history	NOUN
ftr-453	747	4	of	of	ADP
ftr-453	747	5	the	the	DET
ftr-453	747	6	definition	definition	NOUN
ftr-453	747	7	of	of	ADP
ftr-453	747	8	the	the	DET
ftr-453	747	9	term	term	NOUN
ftr-453	747	10	“	"	PUNCT
ftr-453	747	11	charity	charity	NOUN
ftr-453	747	12	”	"	PUNCT
ftr-453	747	13	for	for	ADP
ftr-453	747	14	tax	tax	NOUN
ftr-453	747	15	purposes	purpose	NOUN
ftr-453	747	16	,	,	PUNCT
ftr-453	747	17	see	see	VERB
ftr-453	747	18	lars	lars	PROPN
ftr-453	747	19	g.	g.	PROPN
ftr-453	747	20	gustafsson	gustafsson	PROPN
ftr-453	747	21	,	,	PUNCT
ftr-453	747	22	33	33	NUM
ftr-453	747	23	hous	hous	ADJ
ftr-453	747	24	.	.	PUNCT
ftr-453	748	1	l.	l.	PROPN
ftr-453	748	2	rev	rev	PROPN
ftr-453	748	3	.	.	PROPN
ftr-453	748	4	587	587	NUM
ftr-453	748	5	(	(	PUNCT
ftr-453	748	6	1996	1996	NUM
ftr-453	748	7	)	)	PUNCT
ftr-453	748	8	.	.	PUNCT
ftr-453	749	1	103	103	NUM
ftr-453	749	2	.	.	PUNCT
ftr-453	750	1	a	a	DET
ftr-453	750	2	charity	charity	NOUN
ftr-453	750	3	that	that	PRON
ftr-453	750	4	engages	engage	VERB
ftr-453	750	5	in	in	ADP
ftr-453	750	6	a	a	DET
ftr-453	750	7	business	business	NOUN
ftr-453	750	8	unrelated	unrelated	ADJ
ftr-453	750	9	to	to	ADP
ftr-453	750	10	the	the	DET
ftr-453	750	11	purpose	purpose	NOUN
ftr-453	750	12	for	for	ADP
ftr-453	750	13	which	which	PRON
ftr-453	750	14	it	it	PRON
ftr-453	750	15	was	be	AUX
ftr-453	750	16	granted	grant	VERB
ftr-453	750	17	tax	tax	NOUN
ftr-453	750	18	exemption	exemption	NOUN
ftr-453	750	19	is	be	AUX
ftr-453	750	20	subject	subject	ADJ
ftr-453	750	21	to	to	ADP
ftr-453	750	22	normal	normal	ADJ
ftr-453	750	23	corporate	corporate	ADJ
ftr-453	750	24	tax	tax	NOUN
ftr-453	750	25	rates	rate	NOUN
ftr-453	750	26	with	with	ADP
ftr-453	750	27	respect	respect	NOUN
ftr-453	750	28	to	to	ADP
ftr-453	750	29	that	that	DET
ftr-453	750	30	unrelated	unrelated	ADJ
ftr-453	750	31	business	business	NOUN
ftr-453	750	32	.	.	PUNCT
ftr-453	751	1	see	see	VERB
ftr-453	751	2	irc	irc	PROPN
ftr-453	751	3	§	§	PROPN
ftr-453	751	4	511	511	NUM
ftr-453	751	5	.	.	PUNCT
ftr-453	752	1	if	if	SCONJ
ftr-453	752	2	the	the	DET
ftr-453	752	3	unrelated	unrelated	ADJ
ftr-453	752	4	business	business	NOUN
ftr-453	752	5	is	be	AUX
ftr-453	752	6	substantial	substantial	ADJ
ftr-453	752	7	,	,	PUNCT
ftr-453	752	8	relative	relative	ADJ
ftr-453	752	9	to	to	ADP
ftr-453	752	10	those	those	DET
ftr-453	752	11	activities	activity	NOUN
ftr-453	752	12	that	that	PRON
ftr-453	752	13	are	be	AUX
ftr-453	752	14	related	relate	VERB
ftr-453	752	15	to	to	ADP
ftr-453	752	16	the	the	DET
ftr-453	752	17	charitable	charitable	ADJ
ftr-453	752	18	purpose	purpose	NOUN
ftr-453	752	19	,	,	PUNCT
ftr-453	752	20	the	the	DET
ftr-453	752	21	charity	charity	NOUN
ftr-453	752	22	may	may	AUX
ftr-453	752	23	lose	lose	VERB
ftr-453	752	24	its	its	PRON
ftr-453	752	25	tax	tax	NOUN
ftr-453	752	26	exemption	exemption	NOUN
ftr-453	752	27	.	.	PUNCT
ftr-453	753	1	regs	reg	NOUN
ftr-453	753	2	.	.	PUNCT
ftr-453	754	1	§	§	PROPN
ftr-453	754	2	1.501(c)(3)1(c	1.501(c)(3)1(c	NUM
ftr-453	754	3	)	)	PUNCT
ftr-453	754	4	;	;	PUNCT
ftr-453	754	5	better	well	ADJ
ftr-453	754	6	business	business	PROPN
ftr-453	754	7	bureau	bureau	PROPN
ftr-453	754	8	of	of	ADP
ftr-453	754	9	washington	washington	PROPN
ftr-453	754	10	,	,	PUNCT
ftr-453	754	11	d.c	d.c	PROPN
ftr-453	754	12	.	.	PROPN
ftr-453	754	13	,	,	PUNCT
ftr-453	754	14	inc	inc	PROPN
ftr-453	754	15	.	.	PROPN
ftr-453	755	1	v.	v.	PROPN
ftr-453	755	2	united	united	PROPN
ftr-453	755	3	states	states	PROPN
ftr-453	755	4	,	,	PUNCT
ftr-453	756	1	326	326	NUM
ftr-453	756	2	u.s	u.s	PROPN
ftr-453	756	3	.	.	PROPN
ftr-453	756	4	279	279	NUM
ftr-453	756	5	,	,	PUNCT
ftr-453	756	6	283	283	NUM
ftr-453	756	7	(	(	PUNCT
ftr-453	756	8	1945	1945	NUM
ftr-453	756	9	)	)	PUNCT
ftr-453	756	10	.	.	PUNCT
ftr-453	757	1	(	(	PUNCT
ftr-453	757	2	“	"	PUNCT
ftr-453	757	3	[	[	X
ftr-453	757	4	t]he	t]he	ADJ
ftr-453	757	5	presence	presence	NOUN
ftr-453	757	6	of	of	ADP
ftr-453	757	7	a	a	DET
ftr-453	757	8	single	single	ADJ
ftr-453	757	9	[	[	X
ftr-453	757	10	noncharitable	noncharitable	NOUN
ftr-453	757	11	]	]	X
ftr-453	757	12	purpose	purpose	NOUN
ftr-453	757	13	,	,	PUNCT
ftr-453	757	14	if	if	SCONJ
ftr-453	757	15	substantial	substantial	ADJ
ftr-453	757	16	in	in	ADP
ftr-453	757	17	nature	nature	NOUN
ftr-453	757	18	,	,	PUNCT
ftr-453	757	19	will	will	AUX
ftr-453	757	20	destroy	destroy	VERB
ftr-453	757	21	2001	2001	NUM
ftr-453	757	22	]	]	PUNCT
ftr-453	757	23	when	when	SCONJ
ftr-453	757	24	charity	charity	NOUN
ftr-453	757	25	aids	aids	PROPN
ftr-453	757	26	tax	tax	NOUN
ftr-453	757	27	shelters	shelter	NOUN
ftr-453	757	28	793	793	NUM
ftr-453	757	29	economic	economic	ADJ
ftr-453	757	30	equivalent	equivalent	NOUN
ftr-453	757	31	of	of	ADP
ftr-453	757	32	profit	profit	NOUN
ftr-453	757	33	to	to	PART
ftr-453	757	34	,	,	PUNCT
ftr-453	757	35	and	and	CCONJ
ftr-453	757	36	make	make	VERB
ftr-453	757	37	millionaires	millionaire	NOUN
ftr-453	757	38	of	of	ADP
ftr-453	757	39	,	,	PUNCT
ftr-453	757	40	its	its	PRON
ftr-453	757	41	stewards	steward	NOUN
ftr-453	757	42	all104	all104	VERB
ftr-453	757	43	without	without	ADP
ftr-453	757	44	ever	ever	ADV
ftr-453	757	45	forfeiting	forfeit	VERB
ftr-453	757	46	tax	tax	NOUN
ftr-453	757	47	exemption	exemption	NOUN
ftr-453	757	48	.	.	PUNCT
ftr-453	758	1	this	this	PRON
ftr-453	758	2	is	be	AUX
ftr-453	758	3	to	to	PART
ftr-453	758	4	be	be	AUX
ftr-453	758	5	contrasted	contrast	VERB
ftr-453	758	6	with	with	ADP
ftr-453	758	7	the	the	DET
ftr-453	758	8	notion	notion	NOUN
ftr-453	758	9	of	of	ADP
ftr-453	758	10	charity	charity	NOUN
ftr-453	758	11	as	as	SCONJ
ftr-453	758	12	characterized	characterize	VERB
ftr-453	758	13	by	by	ADP
ftr-453	758	14	selfless	selfless	ADJ
ftr-453	758	15	love	love	NOUN
ftr-453	758	16	of	of	ADP
ftr-453	758	17	humanity	humanity	NOUN
ftr-453	758	18	and	and	CCONJ
ftr-453	758	19	disdain	disdain	NOUN
ftr-453	758	20	of	of	ADP
ftr-453	758	21	the	the	DET
ftr-453	758	22	profit	profit	NOUN
ftr-453	758	23	motive	motive	NOUN
ftr-453	758	24	.	.	PUNCT
ftr-453	759	1	it	it	PRON
ftr-453	759	2	is	be	AUX
ftr-453	759	3	perhaps	perhaps	ADV
ftr-453	759	4	an	an	DET
ftr-453	759	5	idealized	idealized	ADJ
ftr-453	759	6	goal	goal	NOUN
ftr-453	759	7	that	that	PRON
ftr-453	759	8	charity	charity	NOUN
ftr-453	759	9	should	should	AUX
ftr-453	759	10	have	have	VERB
ftr-453	759	11	no	no	DET
ftr-453	759	12	bounds	bound	NOUN
ftr-453	759	13	.	.	PUNCT
ftr-453	760	1	but	but	CCONJ
ftr-453	760	2	that	that	PRON
ftr-453	760	3	which	which	PRON
ftr-453	760	4	constitutes	constitute	VERB
ftr-453	760	5	charity	charity	NOUN
ftr-453	760	6	ought	ought	AUX
ftr-453	760	7	to	to	PART
ftr-453	760	8	have	have	VERB
ftr-453	760	9	bounds	bound	NOUN
ftr-453	760	10	,	,	PUNCT
ftr-453	760	11	lest	lest	SCONJ
ftr-453	760	12	true	true	ADJ
ftr-453	760	13	charity	charity	NOUN
ftr-453	760	14	lose	lose	VERB
ftr-453	760	15	its	its	PRON
ftr-453	760	16	revered	revered	ADJ
ftr-453	760	17	status	status	NOUN
ftr-453	760	18	.	.	PUNCT
ftr-453	761	1	if	if	SCONJ
ftr-453	761	2	,	,	PUNCT
ftr-453	761	3	as	as	SCONJ
ftr-453	761	4	is	be	AUX
ftr-453	761	5	the	the	DET
ftr-453	761	6	present	present	ADJ
ftr-453	761	7	case	case	NOUN
ftr-453	761	8	,	,	PUNCT
ftr-453	761	9	charity	charity	NOUN
ftr-453	761	10	may	may	AUX
ftr-453	761	11	sometimes	sometimes	ADV
ftr-453	761	12	include	include	VERB
ftr-453	761	13	greed	greed	NOUN
ftr-453	761	14	,	,	PUNCT
ftr-453	761	15	fraud	fraud	NOUN
ftr-453	761	16	,	,	PUNCT
ftr-453	761	17	secrecy	secrecy	NOUN
ftr-453	761	18	and	and	CCONJ
ftr-453	761	19	illusion	illusion	NOUN
ftr-453	761	20	such	such	ADJ
ftr-453	761	21	as	as	ADP
ftr-453	761	22	is	be	AUX
ftr-453	761	23	concomitant	concomitant	ADJ
ftr-453	761	24	with	with	ADP
ftr-453	761	25	the	the	DET
ftr-453	761	26	idea	idea	NOUN
ftr-453	761	27	of	of	ADP
ftr-453	761	28	tax	tax	NOUN
ftr-453	761	29	shelters	shelter	NOUN
ftr-453	761	30	,	,	PUNCT
ftr-453	761	31	then	then	ADV
ftr-453	761	32	the	the	DET
ftr-453	761	33	law	law	NOUN
ftr-453	761	34	really	really	ADV
ftr-453	761	35	has	have	VERB
ftr-453	761	36	no	no	DET
ftr-453	761	37	bounds	bound	NOUN
ftr-453	761	38	on	on	ADP
ftr-453	761	39	its	its	PRON
ftr-453	761	40	definition	definition	NOUN
ftr-453	761	41	of	of	ADP
ftr-453	761	42	charity	charity	NOUN
ftr-453	761	43	.	.	PUNCT
ftr-453	762	1	hence	hence	ADV
ftr-453	762	2	,	,	PUNCT
ftr-453	762	3	the105	the105	ADJ
ftr-453	762	4	question	question	NOUN
ftr-453	762	5	of	of	ADP
ftr-453	762	6	whether	whether	SCONJ
ftr-453	762	7	charity	charity	NOUN
ftr-453	762	8	should	should	AUX
ftr-453	762	9	be	be	AUX
ftr-453	762	10	permitted	permit	VERB
ftr-453	762	11	to	to	PART
ftr-453	762	12	engage	engage	VERB
ftr-453	762	13	in	in	ADP
ftr-453	762	14	tax	tax	NOUN
ftr-453	762	15	shelters	shelter	NOUN
ftr-453	762	16	without	without	ADP
ftr-453	762	17	sacrificing	sacrifice	VERB
ftr-453	762	18	its	its	PRON
ftr-453	762	19	status	status	NOUN
ftr-453	762	20	ultimately	ultimately	ADV
ftr-453	762	21	begs	beg	VERB
ftr-453	762	22	the	the	DET
ftr-453	762	23	question	question	NOUN
ftr-453	762	24	,	,	PUNCT
ftr-453	762	25	what	what	PRON
ftr-453	762	26	is	be	AUX
ftr-453	762	27	charity	charity	NOUN
ftr-453	762	28	.	.	PUNCT
ftr-453	763	1	one	one	PRON
ftr-453	763	2	can	can	AUX
ftr-453	763	3	not	not	PART
ftr-453	763	4	prove	prove	VERB
ftr-453	763	5	that	that	SCONJ
ftr-453	763	6	charity	charity	NOUN
ftr-453	763	7	is	be	AUX
ftr-453	763	8	this	this	DET
ftr-453	763	9	activity	activity	NOUN
ftr-453	763	10	or	or	CCONJ
ftr-453	763	11	that	that	SCONJ
ftr-453	763	12	,	,	PUNCT
ftr-453	763	13	for	for	ADP
ftr-453	763	14	ultimately	ultimately	ADV
ftr-453	763	15	the	the	DET
ftr-453	763	16	answer	answer	NOUN
ftr-453	763	17	rests	rest	VERB
ftr-453	763	18	upon	upon	SCONJ
ftr-453	763	19	value	value	NOUN
ftr-453	763	20	judgment	judgment	NOUN
ftr-453	763	21	,	,	PUNCT
ftr-453	763	22	not	not	PART
ftr-453	763	23	empirical	empirical	ADJ
ftr-453	763	24	proof	proof	NOUN
ftr-453	763	25	.	.	PUNCT
ftr-453	764	1	but	but	CCONJ
ftr-453	764	2	society	society	NOUN
ftr-453	764	3	ought	ought	AUX
ftr-453	764	4	to	to	PART
ftr-453	764	5	possess	possess	VERB
ftr-453	764	6	the106	the106	NOUN
ftr-453	764	7	ability	ability	NOUN
ftr-453	764	8	and	and	CCONJ
ftr-453	764	9	intellectual	intellectual	ADJ
ftr-453	764	10	wherewithal	wherewithal	NOUN
ftr-453	764	11	to	to	PART
ftr-453	764	12	identify	identify	VERB
ftr-453	764	13	that	that	PRON
ftr-453	764	14	which	which	PRON
ftr-453	764	15	most	most	ADV
ftr-453	764	16	certainly	certainly	ADV
ftr-453	764	17	is	be	AUX
ftr-453	764	18	not	not	PART
ftr-453	764	19	charity	charity	NOUN
ftr-453	764	20	,	,	PUNCT
ftr-453	764	21	if	if	SCONJ
ftr-453	764	22	not	not	PART
ftr-453	764	23	by	by	ADP
ftr-453	764	24	broadly	broadly	ADV
ftr-453	764	25	applicable	applicable	ADJ
ftr-453	764	26	definition	definition	NOUN
ftr-453	764	27	then	then	ADV
ftr-453	764	28	by	by	ADP
ftr-453	764	29	particularized	particularized	ADJ
ftr-453	764	30	recognition	recognition	NOUN
ftr-453	764	31	.	.	PUNCT
ftr-453	765	1	in	in	ADP
ftr-453	765	2	fact	fact	NOUN
ftr-453	765	3	,	,	PUNCT
ftr-453	765	4	society	society	NOUN
ftr-453	765	5	has	have	AUX
ftr-453	765	6	done	do	VERB
ftr-453	765	7	so	so	ADV
ftr-453	765	8	.	.	PUNCT
ftr-453	766	1	charity	charity	NOUN
ftr-453	766	2	is	be	AUX
ftr-453	766	3	neither	neither	CCONJ
ftr-453	766	4	criminal	criminal	ADJ
ftr-453	766	5	behavior107	behavior107	PROPN
ftr-453	766	6	nor	nor	CCONJ
ftr-453	766	7	racial	racial	ADJ
ftr-453	766	8	discrimination	discrimination	NOUN
ftr-453	766	9	.	.	PUNCT
ftr-453	767	1	those	those	DET
ftr-453	767	2	latter	latter	ADJ
ftr-453	767	3	conclusions	conclusion	NOUN
ftr-453	767	4	are	be	AUX
ftr-453	767	5	implicitly	implicitly	ADV
ftr-453	767	6	,	,	PUNCT
ftr-453	767	7	if	if	SCONJ
ftr-453	767	8	not108	not108	PROPN
ftr-453	767	9	explicitly	explicitly	ADV
ftr-453	767	10	,	,	PUNCT
ftr-453	767	11	based	base	VERB
ftr-453	767	12	upon	upon	SCONJ
ftr-453	767	13	the	the	DET
ftr-453	767	14	enforcement	enforcement	NOUN
ftr-453	767	15	of	of	ADP
ftr-453	767	16	accepted	accept	VERB
ftr-453	767	17	normative	normative	ADJ
ftr-453	767	18	assumptions	assumption	NOUN
ftr-453	767	19	:	:	PUNCT
ftr-453	767	20	crime	crime	NOUN
ftr-453	767	21	and	and	CCONJ
ftr-453	767	22	racial	racial	ADJ
ftr-453	767	23	discrimination	discrimination	NOUN
ftr-453	767	24	harm	harm	NOUN
ftr-453	767	25	society	society	NOUN
ftr-453	767	26	.	.	PUNCT
ftr-453	768	1	likewise	likewise	ADV
ftr-453	768	2	,	,	PUNCT
ftr-453	768	3	the	the	DET
ftr-453	768	4	enforcement	enforcement	NOUN
ftr-453	768	5	of	of	ADP
ftr-453	768	6	the	the	DET
ftr-453	768	7	normative	normative	ADJ
ftr-453	768	8	assumptions	assumption	NOUN
ftr-453	768	9	relating	relate	VERB
ftr-453	768	10	to	to	ADP
ftr-453	768	11	tax	tax	NOUN
ftr-453	768	12	policy	policy	NOUN
ftr-453	768	13	require	require	VERB
ftr-453	768	14	that	that	SCONJ
ftr-453	768	15	charity	charity	NOUN
ftr-453	768	16	be	be	AUX
ftr-453	768	17	not	not	PART
ftr-453	768	18	a	a	DET
ftr-453	768	19	tax	tax	NOUN
ftr-453	768	20	shelter	shelter	NOUN
ftr-453	768	21	participant	participant	NOUN
ftr-453	768	22	.	.	PUNCT
ftr-453	769	1	the	the	DET
ftr-453	769	2	result	result	NOUN
ftr-453	769	3	of	of	ADP
ftr-453	769	4	charity	charity	NOUN
ftr-453	769	5	’s	’s	PART
ftr-453	769	6	participation	participation	NOUN
ftr-453	769	7	in	in	ADP
ftr-453	769	8	tax	tax	NOUN
ftr-453	769	9	shelters	shelter	NOUN
ftr-453	769	10	–	–	PUNCT
ftr-453	769	11	more	more	ADJ
ftr-453	769	12	capital	capital	NOUN
ftr-453	769	13	devoted	devote	VERB
ftr-453	769	14	to	to	ADP
ftr-453	769	15	charitable	charitable	ADJ
ftr-453	769	16	goals	goal	NOUN
ftr-453	769	17	–	–	PUNCT
ftr-453	769	18	does	do	AUX
ftr-453	769	19	not	not	PART
ftr-453	769	20	justify	justify	VERB
ftr-453	769	21	the	the	DET
ftr-453	769	22	harm	harm	NOUN
ftr-453	769	23	caused	cause	VERB
ftr-453	769	24	thereby	thereby	ADV
ftr-453	769	25	.	.	PUNCT
ftr-453	770	1	the	the	DET
ftr-453	770	2	goal	goal	NOUN
ftr-453	770	3	would	would	AUX
ftr-453	770	4	be	be	AUX
ftr-453	770	5	better	well	ADV
ftr-453	770	6	achieved	achieve	VERB
ftr-453	770	7	via	via	ADP
ftr-453	770	8	direct	direct	ADJ
ftr-453	770	9	grants	grant	NOUN
ftr-453	770	10	to	to	ADP
ftr-453	770	11	charity	charity	NOUN
ftr-453	770	12	or	or	CCONJ
ftr-453	770	13	even	even	ADV
ftr-453	770	14	to	to	ADP
ftr-453	770	15	those	those	PRON
ftr-453	770	16	normally	normally	ADV
ftr-453	770	17	served	serve	VERB
ftr-453	770	18	by	by	ADP
ftr-453	770	19	charity	charity	NOUN
ftr-453	770	20	.	.	PUNCT
ftr-453	771	1	moreover	moreover	ADV
ftr-453	771	2	,	,	PUNCT
ftr-453	771	3	charity	charity	NOUN
ftr-453	771	4	should	should	AUX
ftr-453	771	5	not	not	PART
ftr-453	771	6	be	be	AUX
ftr-453	771	7	defined	define	VERB
ftr-453	771	8	only	only	ADV
ftr-453	771	9	by	by	ADP
ftr-453	771	10	its	its	PRON
ftr-453	771	11	good109	good109	PROPN
ftr-453	771	12	result	result	NOUN
ftr-453	771	13	.	.	PUNCT
ftr-453	772	1	as	as	ADP
ftr-453	772	2	a	a	DET
ftr-453	772	3	concept	concept	NOUN
ftr-453	772	4	,	,	PUNCT
ftr-453	772	5	charity	charity	NOUN
ftr-453	772	6	ought	ought	AUX
ftr-453	772	7	also	also	ADV
ftr-453	772	8	to	to	PART
ftr-453	772	9	be	be	AUX
ftr-453	772	10	defined	define	VERB
ftr-453	772	11	by	by	ADP
ftr-453	772	12	the	the	DET
ftr-453	772	13	manner	manner	NOUN
ftr-453	772	14	in	in	ADP
ftr-453	772	15	which	which	PRON
ftr-453	772	16	the	the	DET
ftr-453	772	17	exemption	exemption	NOUN
ftr-453	772	18	.	.	PUNCT
ftr-453	772	19	)	)	PUNCT
ftr-453	773	1	but	but	CCONJ
ftr-453	773	2	even	even	ADV
ftr-453	773	3	though	though	SCONJ
ftr-453	773	4	the	the	DET
ftr-453	773	5	trade	trade	NOUN
ftr-453	773	6	or	or	CCONJ
ftr-453	773	7	business	business	NOUN
ftr-453	773	8	is	be	AUX
ftr-453	773	9	subject	subject	ADJ
ftr-453	773	10	to	to	ADP
ftr-453	773	11	taxation	taxation	NOUN
ftr-453	773	12	,	,	PUNCT
ftr-453	773	13	it	it	PRON
ftr-453	773	14	nevertheless	nevertheless	ADV
ftr-453	773	15	enjoys	enjoy	VERB
ftr-453	773	16	a	a	DET
ftr-453	773	17	publicly	publicly	ADV
ftr-453	773	18	funded	fund	VERB
ftr-453	773	19	advantage	advantage	NOUN
ftr-453	773	20	caused	cause	VERB
ftr-453	773	21	by	by	ADP
ftr-453	773	22	the	the	DET
ftr-453	773	23	spill	spill	NOUN
ftr-453	773	24	-	-	PUNCT
ftr-453	773	25	over	over	NOUN
ftr-453	773	26	of	of	ADP
ftr-453	773	27	goodwill	goodwill	NOUN
ftr-453	773	28	and	and	CCONJ
ftr-453	773	29	other	other	ADJ
ftr-453	773	30	intangibles	intangible	NOUN
ftr-453	773	31	from	from	ADP
ftr-453	773	32	the	the	DET
ftr-453	773	33	organization	organization	NOUN
ftr-453	773	34	’s	’s	PART
ftr-453	773	35	tax	tax	NOUN
ftr-453	773	36	exempt	exempt	ADJ
ftr-453	773	37	(	(	PUNCT
ftr-453	773	38	i.e.	i.e.	X
ftr-453	773	39	,	,	PUNCT
ftr-453	773	40	publicly	publicly	ADV
ftr-453	773	41	funded	fund	VERB
ftr-453	773	42	)	)	PUNCT
ftr-453	773	43	activities	activity	NOUN
ftr-453	773	44	.	.	PUNCT
ftr-453	773	45	”	"	PUNCT
ftr-453	774	1	104	104	NUM
ftr-453	774	2	.	.	PUNCT
ftr-453	775	1	revenue	revenue	NOUN
ftr-453	775	2	sharing	sharing	NOUN
ftr-453	775	3	arrangements	arrangement	NOUN
ftr-453	775	4	,	,	PUNCT
ftr-453	775	5	under	under	ADP
ftr-453	775	6	which	which	PRON
ftr-453	775	7	an	an	DET
ftr-453	775	8	employee	employee	NOUN
ftr-453	775	9	is	be	AUX
ftr-453	775	10	paid	pay	VERB
ftr-453	775	11	a	a	DET
ftr-453	775	12	percentage	percentage	NOUN
ftr-453	775	13	of	of	ADP
ftr-453	775	14	charity	charity	NOUN
ftr-453	775	15	’s	’s	PART
ftr-453	775	16	net	net	ADJ
ftr-453	775	17	revenue	revenue	NOUN
ftr-453	775	18	are	be	AUX
ftr-453	775	19	now	now	ADV
ftr-453	775	20	permissible	permissible	ADJ
ftr-453	775	21	if	if	SCONJ
ftr-453	775	22	properly	properly	ADV
ftr-453	775	23	structured	structure	VERB
ftr-453	775	24	.	.	PUNCT
ftr-453	776	1	see	see	VERB
ftr-453	776	2	prop	prop	NOUN
ftr-453	776	3	.	.	PUNCT
ftr-453	777	1	regs	regs	PROPN
ftr-453	777	2	.	.	PUNCT
ftr-453	778	1	§	§	PROPN
ftr-453	778	2	53.4958	53.4958	NUM
ftr-453	778	3	-	-	SYM
ftr-453	778	4	5	5	NUM
ftr-453	778	5	(	(	PUNCT
ftr-453	778	6	august	august	PROPN
ftr-453	778	7	4	4	NUM
ftr-453	778	8	,	,	PUNCT
ftr-453	778	9	1998	1998	NUM
ftr-453	778	10	)	)	PUNCT
ftr-453	778	11	.	.	PUNCT
ftr-453	779	1	105	105	NUM
ftr-453	779	2	.	.	PUNCT
ftr-453	780	1	i	i	PRON
ftr-453	780	2	will	will	AUX
ftr-453	780	3	admit	admit	VERB
ftr-453	780	4	to	to	ADP
ftr-453	780	5	indulging	indulge	VERB
ftr-453	780	6	in	in	ADP
ftr-453	780	7	a	a	DET
ftr-453	780	8	small	small	ADJ
ftr-453	780	9	degree	degree	NOUN
ftr-453	780	10	of	of	ADP
ftr-453	780	11	hyperbole	hyperbole	NOUN
ftr-453	780	12	here	here	ADV
ftr-453	780	13	.	.	PUNCT
ftr-453	781	1	for	for	ADP
ftr-453	781	2	it	it	PRON
ftr-453	781	3	is	be	AUX
ftr-453	781	4	ultimately	ultimately	ADV
ftr-453	781	5	a	a	DET
ftr-453	781	6	debatable	debatable	ADJ
ftr-453	781	7	question	question	NOUN
ftr-453	781	8	whether	whether	SCONJ
ftr-453	781	9	tax	tax	NOUN
ftr-453	781	10	shelters	shelter	NOUN
ftr-453	781	11	and	and	CCONJ
ftr-453	781	12	those	those	PRON
ftr-453	781	13	who	who	PRON
ftr-453	781	14	engage	engage	VERB
ftr-453	781	15	in	in	ADP
ftr-453	781	16	such	such	ADJ
ftr-453	781	17	transactions	transaction	NOUN
ftr-453	781	18	ought	ought	AUX
ftr-453	781	19	to	to	PART
ftr-453	781	20	be	be	AUX
ftr-453	781	21	described	describe	VERB
ftr-453	781	22	by	by	ADP
ftr-453	781	23	reference	reference	NOUN
ftr-453	781	24	to	to	ADP
ftr-453	781	25	words	word	NOUN
ftr-453	781	26	that	that	PRON
ftr-453	781	27	imply	imply	VERB
ftr-453	781	28	immorality	immorality	NOUN
ftr-453	781	29	and	and	CCONJ
ftr-453	781	30	i	i	PRON
ftr-453	781	31	do	do	AUX
ftr-453	781	32	not	not	PART
ftr-453	781	33	wish	wish	VERB
ftr-453	781	34	to	to	PART
ftr-453	781	35	tackle	tackle	VERB
ftr-453	781	36	such	such	DET
ftr-453	781	37	a	a	DET
ftr-453	781	38	broad	broad	ADJ
ftr-453	781	39	philosophical	philosophical	ADJ
ftr-453	781	40	question	question	NOUN
ftr-453	781	41	here	here	ADV
ftr-453	781	42	.	.	PUNCT
ftr-453	782	1	see	see	VERB
ftr-453	782	2	gregory	gregory	PROPN
ftr-453	782	3	v.	v.	ADP
ftr-453	782	4	helvering	helvering	PROPN
ftr-453	782	5	,	,	PUNCT
ftr-453	782	6	69	69	NUM
ftr-453	782	7	f.2d	f.2d	NOUN
ftr-453	782	8	809	809	NUM
ftr-453	782	9	,	,	PUNCT
ftr-453	782	10	810	810	NUM
ftr-453	782	11	(	(	PUNCT
ftr-453	782	12	2nd	2nd	ADJ
ftr-453	782	13	cir	cir	NOUN
ftr-453	782	14	.	.	PUNCT
ftr-453	782	15	1934	1934	NUM
ftr-453	782	16	)	)	PUNCT
ftr-453	782	17	(	(	PUNCT
ftr-453	782	18	“	"	PUNCT
ftr-453	782	19	anyone	anyone	PRON
ftr-453	782	20	may	may	AUX
ftr-453	782	21	so	so	ADV
ftr-453	782	22	arrange	arrange	VERB
ftr-453	782	23	his	his	PRON
ftr-453	782	24	affairs	affair	NOUN
ftr-453	782	25	that	that	SCONJ
ftr-453	782	26	his	his	PRON
ftr-453	782	27	taxes	taxis	NOUN
ftr-453	782	28	shall	shall	AUX
ftr-453	782	29	be	be	AUX
ftr-453	782	30	as	as	ADV
ftr-453	782	31	low	low	ADJ
ftr-453	782	32	as	as	ADP
ftr-453	782	33	possible	possible	ADJ
ftr-453	782	34	;	;	PUNCT
ftr-453	782	35	he	he	PRON
ftr-453	782	36	is	be	AUX
ftr-453	782	37	not	not	PART
ftr-453	782	38	bound	bind	VERB
ftr-453	782	39	to	to	PART
ftr-453	782	40	choose	choose	VERB
ftr-453	782	41	that	that	DET
ftr-453	782	42	pattern	pattern	NOUN
ftr-453	782	43	which	which	PRON
ftr-453	782	44	will	will	AUX
ftr-453	782	45	best	well	ADV
ftr-453	782	46	pay	pay	VERB
ftr-453	782	47	the	the	DET
ftr-453	782	48	treasury	treasury	NOUN
ftr-453	782	49	;	;	PUNCT
ftr-453	782	50	there	there	PRON
ftr-453	782	51	is	be	VERB
ftr-453	782	52	not	not	PART
ftr-453	782	53	even	even	ADV
ftr-453	782	54	a	a	DET
ftr-453	782	55	patriotic	patriotic	ADJ
ftr-453	782	56	duty	duty	NOUN
ftr-453	782	57	to	to	PART
ftr-453	782	58	increase	increase	VERB
ftr-453	782	59	one	one	NUM
ftr-453	782	60	’s	’s	PART
ftr-453	782	61	taxes	taxis	NOUN
ftr-453	782	62	.	.	PUNCT
ftr-453	782	63	”	"	PUNCT
ftr-453	782	64	)	)	PUNCT
ftr-453	782	65	aff’d	aff’d	VERB
ftr-453	782	66	293	293	NUM
ftr-453	782	67	u.s	u.s	PROPN
ftr-453	782	68	.	.	PROPN
ftr-453	782	69	465	465	NUM
ftr-453	782	70	(	(	PUNCT
ftr-453	782	71	1935	1935	NUM
ftr-453	782	72	)	)	PUNCT
ftr-453	782	73	.	.	PUNCT
ftr-453	783	1	106	106	NUM
ftr-453	783	2	.	.	PUNCT
ftr-453	784	1	see	see	VERB
ftr-453	784	2	generally	generally	ADV
ftr-453	784	3	lars	lars	PROPN
ftr-453	784	4	g.	g.	PROPN
ftr-453	784	5	gustafsson	gustafsson	PROPN
ftr-453	784	6	,	,	PUNCT
ftr-453	784	7	the	the	DET
ftr-453	784	8	definition	definition	NOUN
ftr-453	784	9	of	of	ADP
ftr-453	784	10	“	"	PUNCT
ftr-453	784	11	charitable	charitable	ADJ
ftr-453	784	12	”	"	PUNCT
ftr-453	784	13	for	for	ADP
ftr-453	784	14	federal	federal	ADJ
ftr-453	784	15	income	income	NOUN
ftr-453	784	16	tax	tax	NOUN
ftr-453	784	17	purposes	purpose	NOUN
ftr-453	784	18	:	:	PUNCT
ftr-453	784	19	defrocking	defrock	VERB
ftr-453	784	20	the	the	DET
ftr-453	784	21	old	old	ADJ
ftr-453	784	22	and	and	CCONJ
ftr-453	784	23	suggesting	suggest	VERB
ftr-453	784	24	some	some	DET
ftr-453	784	25	new	new	ADJ
ftr-453	784	26	fundamental	fundamental	ADJ
ftr-453	784	27	assumptions	assumption	NOUN
ftr-453	784	28	,	,	PUNCT
ftr-453	784	29	33	33	NUM
ftr-453	784	30	hous	hous	ADJ
ftr-453	784	31	.	.	PUNCT
ftr-453	785	1	l.	l.	PROPN
ftr-453	785	2	rev	rev	PROPN
ftr-453	785	3	.	.	PROPN
ftr-453	785	4	587	587	NUM
ftr-453	785	5	(	(	PUNCT
ftr-453	785	6	1996	1996	NUM
ftr-453	785	7	)	)	PUNCT
ftr-453	785	8	.	.	PUNCT
ftr-453	786	1	107	107	NUM
ftr-453	786	2	.	.	PUNCT
ftr-453	787	1	see	see	VERB
ftr-453	787	2	,	,	PUNCT
ftr-453	787	3	e.g.	e.g.	ADV
ftr-453	787	4	,	,	PUNCT
ftr-453	787	5	rev	rev	PROPN
ftr-453	787	6	.	.	PROPN
ftr-453	788	1	rul	rul	PROPN
ftr-453	788	2	.	.	PUNCT
ftr-453	789	1	75	75	NUM
ftr-453	789	2	-	-	SYM
ftr-453	789	3	384	384	NUM
ftr-453	789	4	,	,	PUNCT
ftr-453	789	5	1975	1975	NUM
ftr-453	789	6	-	-	SYM
ftr-453	789	7	2	2	NUM
ftr-453	789	8	cb	cb	PROPN
ftr-453	789	9	204	204	NUM
ftr-453	789	10	.	.	PUNCT
ftr-453	789	11	108	108	NUM
ftr-453	789	12	.	.	PUNCT
ftr-453	790	1	see	see	VERB
ftr-453	790	2	bob	bob	PROPN
ftr-453	790	3	jones	jones	PROPN
ftr-453	790	4	university	university	PROPN
ftr-453	790	5	v.	v.	PROPN
ftr-453	790	6	united	united	PROPN
ftr-453	790	7	states	states	PROPN
ftr-453	790	8	,	,	PUNCT
ftr-453	790	9	461	461	NUM
ftr-453	790	10	u.s	u.s	PROPN
ftr-453	790	11	.	.	PROPN
ftr-453	790	12	574	574	NUM
ftr-453	790	13	(	(	PUNCT
ftr-453	790	14	1983	1983	NUM
ftr-453	790	15	)	)	PUNCT
ftr-453	790	16	.	.	PUNCT
ftr-453	791	1	109	109	NUM
ftr-453	791	2	.	.	PUNCT
ftr-453	792	1	in	in	ADP
ftr-453	792	2	fact	fact	NOUN
ftr-453	792	3	,	,	PUNCT
ftr-453	792	4	the	the	DET
ftr-453	792	5	trend	trend	NOUN
ftr-453	792	6	is	be	AUX
ftr-453	792	7	toward	toward	ADP
ftr-453	792	8	direct	direct	ADJ
ftr-453	792	9	grants	grant	NOUN
ftr-453	792	10	to	to	ADP
ftr-453	792	11	persons	person	NOUN
ftr-453	792	12	who	who	PRON
ftr-453	792	13	might	might	AUX
ftr-453	792	14	otherwise	otherwise	ADV
ftr-453	792	15	be	be	AUX
ftr-453	792	16	charity	charity	NOUN
ftr-453	792	17	’s	’s	PART
ftr-453	792	18	beneficiaries	beneficiary	NOUN
ftr-453	792	19	.	.	PUNCT
ftr-453	793	1	see	see	VERB
ftr-453	793	2	evelyn	evelyn	PROPN
ftr-453	793	3	brody	brody	PROPN
ftr-453	793	4	,	,	PUNCT
ftr-453	793	5	charities	charity	NOUN
ftr-453	793	6	in	in	ADP
ftr-453	793	7	tax	tax	NOUN
ftr-453	793	8	reform	reform	NOUN
ftr-453	793	9	:	:	PUNCT
ftr-453	793	10	threats	threat	NOUN
ftr-453	793	11	to	to	ADP
ftr-453	793	12	subsidies	subsidy	NOUN
ftr-453	793	13	overt	overt	ADJ
ftr-453	793	14	and	and	CCONJ
ftr-453	793	15	covert	covert	ADJ
ftr-453	793	16	,	,	PUNCT
ftr-453	793	17	66	66	NUM
ftr-453	793	18	tenn	tenn	PROPN
ftr-453	793	19	.	.	PUNCT
ftr-453	794	1	l.	l.	PROPN
ftr-453	794	2	rev	rev	PROPN
ftr-453	794	3	.	.	PROPN
ftr-453	794	4	687	687	NUM
ftr-453	794	5	,	,	PUNCT
ftr-453	794	6	688	688	NUM
ftr-453	794	7	(	(	PUNCT
ftr-453	794	8	1999	1999	NUM
ftr-453	794	9	)	)	PUNCT
ftr-453	794	10	(	(	PUNCT
ftr-453	794	11	stating	state	VERB
ftr-453	794	12	,	,	PUNCT
ftr-453	794	13	“	"	PUNCT
ftr-453	794	14	[	[	X
ftr-453	794	15	i]n	i]n	PRON
ftr-453	794	16	recent	recent	ADJ
ftr-453	794	17	years	year	NOUN
ftr-453	794	18	,	,	PUNCT
ftr-453	794	19	however	however	ADV
ftr-453	794	20	,	,	PUNCT
ftr-453	794	21	congress	congress	PROPN
ftr-453	794	22	has	have	AUX
ftr-453	794	23	increasingly	increasingly	ADV
ftr-453	794	24	shifted	shift	VERB
ftr-453	794	25	its	its	PRON
ftr-453	794	26	focus	focus	NOUN
ftr-453	794	27	from	from	ADP
ftr-453	794	28	helping	help	VERB
ftr-453	794	29	the	the	DET
ftr-453	794	30	charitable	charitable	ADJ
ftr-453	794	31	sector	sector	NOUN
ftr-453	794	32	to	to	ADP
ftr-453	794	33	helping	help	VERB
ftr-453	794	34	individuals	individual	NOUN
ftr-453	794	35	in	in	ADP
ftr-453	794	36	need	need	NOUN
ftr-453	794	37	of	of	ADP
ftr-453	794	38	specific	specific	ADJ
ftr-453	794	39	social	social	ADJ
ftr-453	794	40	services	service	NOUN
ftr-453	794	41	.	.	PUNCT
ftr-453	794	42	”	"	PUNCT
ftr-453	795	1	)	)	PUNCT
ftr-453	795	2	794	794	NUM
ftr-453	795	3	florida	florida	PROPN
ftr-453	795	4	tax	tax	NOUN
ftr-453	795	5	review	review	NOUN
ftr-453	795	6	[	[	X
ftr-453	795	7	vol	vol	NOUN
ftr-453	795	8	.	.	PUNCT
ftr-453	795	9	4:12	4:12	NUM
ftr-453	795	10	that	that	DET
ftr-453	795	11	result	result	NOUN
ftr-453	795	12	is	be	AUX
ftr-453	795	13	achieved	achieve	VERB
ftr-453	795	14	.	.	PUNCT
ftr-453	796	1	if	if	SCONJ
ftr-453	796	2	that	that	PRON
ftr-453	796	3	is	be	AUX
ftr-453	796	4	so	so	ADV
ftr-453	796	5	,	,	PUNCT
ftr-453	796	6	charity	charity	NOUN
ftr-453	796	7	should	should	AUX
ftr-453	796	8	not	not	PART
ftr-453	796	9	engage	engage	VERB
ftr-453	796	10	in	in	ADP
ftr-453	796	11	certain	certain	ADJ
ftr-453	796	12	actions	action	NOUN
ftr-453	796	13	–	–	PUNCT
ftr-453	796	14	crime	crime	NOUN
ftr-453	796	15	,	,	PUNCT
ftr-453	796	16	discrimination	discrimination	NOUN
ftr-453	796	17	,	,	PUNCT
ftr-453	796	18	nor	nor	CCONJ
ftr-453	796	19	even	even	ADV
ftr-453	796	20	tax	tax	NOUN
ftr-453	796	21	shelters	shelter	NOUN
ftr-453	796	22	.	.	PUNCT
ftr-453	797	1	iv	iv	X
ftr-453	797	2	.	.	PUNCT
ftr-453	797	3	ubit	ubit	PROPN
ftr-453	797	4	as	as	ADP
ftr-453	797	5	the	the	DET
ftr-453	797	6	protypical	protypical	ADJ
ftr-453	797	7	response	response	NOUN
ftr-453	797	8	:	:	PUNCT
ftr-453	797	9	chasing	chase	VERB
ftr-453	797	10	our	our	PRON
ftr-453	797	11	own	own	ADJ
ftr-453	797	12	tail	tail	NOUN
ftr-453	797	13	clay	clay	NOUN
ftr-453	797	14	brown	brown	NOUN
ftr-453	797	15	represents	represent	VERB
ftr-453	797	16	charity	charity	NOUN
ftr-453	797	17	’s	’s	PART
ftr-453	797	18	loss	loss	NOUN
ftr-453	797	19	of	of	ADP
ftr-453	797	20	innocence	innocence	NOUN
ftr-453	797	21	.	.	PUNCT
ftr-453	798	1	theretofore	theretofore	PROPN
ftr-453	798	2	,	,	PUNCT
ftr-453	798	3	charity	charity	NOUN
ftr-453	798	4	had	have	AUX
ftr-453	798	5	“	"	PUNCT
ftr-453	798	6	survive[d	survive[d	PROPN
ftr-453	798	7	]	]	PUNCT
ftr-453	798	8	with	with	ADP
ftr-453	798	9	the	the	DET
ftr-453	798	10	luster	luster	NOUN
ftr-453	798	11	of	of	ADP
ftr-453	798	12	its	its	PRON
ftr-453	798	13	public	public	ADJ
ftr-453	798	14	service	service	NOUN
ftr-453	798	15	emblem	emblem	NOUN
ftr-453	798	16	untarnished	untarnished	ADJ
ftr-453	798	17	.	.	PUNCT
ftr-453	798	18	”	"	PUNCT
ftr-453	799	1	charity	charity	NOUN
ftr-453	799	2	enjoyed	enjoy	VERB
ftr-453	799	3	a	a	DET
ftr-453	799	4	relatively	relatively	ADV
ftr-453	799	5	unregulated	unregulated	ADJ
ftr-453	799	6	existence	existence	NOUN
ftr-453	799	7	as	as	ADV
ftr-453	799	8	far	far	ADV
ftr-453	799	9	as	as	SCONJ
ftr-453	799	10	the110	the110	PROPN
ftr-453	799	11	code	code	NOUN
ftr-453	799	12	was	be	AUX
ftr-453	799	13	concerned	concern	VERB
ftr-453	799	14	.	.	PUNCT
ftr-453	800	1	since	since	SCONJ
ftr-453	800	2	clay	clay	NOUN
ftr-453	800	3	brown	brown	NOUN
ftr-453	800	4	,	,	PUNCT
ftr-453	800	5	charity	charity	NOUN
ftr-453	800	6	–	–	PUNCT
ftr-453	800	7	like	like	ADP
ftr-453	800	8	he	he	PRON
ftr-453	800	9	who	who	PRON
ftr-453	800	10	had	have	AUX
ftr-453	800	11	once111	once111	ADP
ftr-453	800	12	tasted	taste	VERB
ftr-453	800	13	of	of	ADP
ftr-453	800	14	the	the	DET
ftr-453	800	15	forbidden	forbid	VERB
ftr-453	800	16	fruit	fruit	NOUN
ftr-453	800	17	–	–	PUNCT
ftr-453	800	18	has	have	AUX
ftr-453	800	19	been	be	AUX
ftr-453	800	20	subject	subject	ADJ
ftr-453	800	21	to	to	ADP
ftr-453	800	22	ever	ever	ADV
ftr-453	800	23	more	more	ADJ
ftr-453	800	24	regulation	regulation	NOUN
ftr-453	800	25	,	,	PUNCT
ftr-453	800	26	as	as	SCONJ
ftr-453	800	27	congress	congress	PROPN
ftr-453	800	28	continually	continually	ADV
ftr-453	800	29	reacts	react	VERB
ftr-453	800	30	on	on	ADP
ftr-453	800	31	a	a	DET
ftr-453	800	32	case	case	NOUN
ftr-453	800	33	-	-	PUNCT
ftr-453	800	34	by	by	ADP
ftr-453	800	35	-	-	PUNCT
ftr-453	800	36	case	case	NOUN
ftr-453	800	37	basis	basis	NOUN
ftr-453	800	38	to	to	ADP
ftr-453	800	39	new	new	ADJ
ftr-453	800	40	manifestations	manifestation	NOUN
ftr-453	800	41	of	of	ADP
ftr-453	800	42	a	a	DET
ftr-453	800	43	singular	singular	ADJ
ftr-453	800	44	problem	problem	NOUN
ftr-453	800	45	.	.	PUNCT
ftr-453	801	1	the	the	DET
ftr-453	801	2	particular	particular	ADJ
ftr-453	801	3	reaction	reaction	NOUN
ftr-453	801	4	to	to	ADP
ftr-453	801	5	clay	clay	NOUN
ftr-453	801	6	brown	brown	NOUN
ftr-453	801	7	was	be	AUX
ftr-453	801	8	the	the	DET
ftr-453	801	9	expansion	expansion	NOUN
ftr-453	801	10	of	of	ADP
ftr-453	801	11	the	the	DET
ftr-453	801	12	unrelated	unrelated	ADJ
ftr-453	801	13	business	business	NOUN
ftr-453	801	14	income	income	NOUN
ftr-453	801	15	tax	tax	NOUN
ftr-453	801	16	(	(	PUNCT
ftr-453	801	17	ubit	ubit	PROPN
ftr-453	801	18	)	)	PUNCT
ftr-453	801	19	and	and	CCONJ
ftr-453	801	20	that	that	DET
ftr-453	801	21	reaction	reaction	NOUN
ftr-453	801	22	has	have	AUX
ftr-453	801	23	served	serve	VERB
ftr-453	801	24	as	as	ADP
ftr-453	801	25	the112	the112	PROPN
ftr-453	801	26	model	model	NOUN
ftr-453	801	27	for	for	ADP
ftr-453	801	28	most	most	ADJ
ftr-453	801	29	subsequent	subsequent	ADJ
ftr-453	801	30	congressional	congressional	ADJ
ftr-453	801	31	responses	response	NOUN
ftr-453	801	32	to	to	ADP
ftr-453	801	33	charity	charity	NOUN
ftr-453	801	34	’s	’s	PART
ftr-453	801	35	participation	participation	NOUN
ftr-453	801	36	in	in	ADP
ftr-453	801	37	tax	tax	NOUN
ftr-453	801	38	shelters	shelter	NOUN
ftr-453	801	39	.	.	PUNCT
ftr-453	802	1	it	it	PRON
ftr-453	802	2	is	be	AUX
ftr-453	802	3	as	as	ADP
ftr-453	802	4	though	though	SCONJ
ftr-453	802	5	charity	charity	NOUN
ftr-453	802	6	’s	’s	PART
ftr-453	802	7	occasional	occasional	ADJ
ftr-453	802	8	but	but	CCONJ
ftr-453	802	9	regular	regular	ADJ
ftr-453	802	10	participation113	participation113	PROPN
ftr-453	802	11	110	110	NUM
ftr-453	802	12	.	.	PUNCT
ftr-453	803	1	university	university	NOUN
ftr-453	803	2	hill	hill	PROPN
ftr-453	803	3	foundation	foundation	PROPN
ftr-453	803	4	v.	v.	PROPN
ftr-453	803	5	commissioner	commissioner	PROPN
ftr-453	803	6	,	,	PUNCT
ftr-453	803	7	51	51	NUM
ftr-453	803	8	t.c	t.c	PROPN
ftr-453	803	9	.	.	PROPN
ftr-453	803	10	548	548	NUM
ftr-453	803	11	,	,	PUNCT
ftr-453	803	12	573	573	NUM
ftr-453	803	13	(	(	PUNCT
ftr-453	803	14	1969	1969	NUM
ftr-453	803	15	)	)	PUNCT
ftr-453	803	16	rev’d	rev’d	VERB
ftr-453	803	17	446	446	NUM
ftr-453	803	18	f.2d	f.2d	NOUN
ftr-453	803	19	701	701	NUM
ftr-453	803	20	(	(	PUNCT
ftr-453	803	21	1971	1971	NUM
ftr-453	803	22	)	)	PUNCT
ftr-453	803	23	.	.	PUNCT
ftr-453	804	1	111	111	NUM
ftr-453	804	2	.	.	PUNCT
ftr-453	805	1	there	there	PRON
ftr-453	805	2	are	be	VERB
ftr-453	805	3	three	three	NUM
ftr-453	805	4	explicit	explicit	ADJ
ftr-453	805	5	statutory	statutory	ADJ
ftr-453	805	6	rules	rule	NOUN
ftr-453	805	7	applicable	applicable	ADJ
ftr-453	805	8	to	to	ADP
ftr-453	805	9	charities	charity	NOUN
ftr-453	805	10	.	.	PUNCT
ftr-453	806	1	the	the	DET
ftr-453	806	2	first	first	ADJ
ftr-453	806	3	is	be	AUX
ftr-453	806	4	the	the	DET
ftr-453	806	5	prohibition	prohibition	NOUN
ftr-453	806	6	against	against	ADP
ftr-453	806	7	private	private	ADJ
ftr-453	806	8	inurement	inurement	ADJ
ftr-453	806	9	,	,	PUNCT
ftr-453	806	10	first	first	ADV
ftr-453	806	11	enacted	enact	VERB
ftr-453	806	12	in	in	ADP
ftr-453	806	13	1909	1909	NUM
ftr-453	806	14	.	.	PUNCT
ftr-453	807	1	tariff	tariff	NOUN
ftr-453	807	2	1909	1909	NUM
ftr-453	807	3	,	,	PUNCT
ftr-453	807	4	ch	ch	NOUN
ftr-453	807	5	.	.	PROPN
ftr-453	807	6	6	6	NUM
ftr-453	807	7	,	,	PUNCT
ftr-453	807	8	§	§	PROPN
ftr-453	807	9	38	38	NUM
ftr-453	807	10	,	,	PUNCT
ftr-453	807	11	36	36	NUM
ftr-453	807	12	stat	stat	NOUN
ftr-453	807	13	.	.	PUNCT
ftr-453	808	1	11	11	NUM
ftr-453	808	2	,	,	PUNCT
ftr-453	808	3	113	113	NUM
ftr-453	808	4	(	(	PUNCT
ftr-453	808	5	1909	1909	NUM
ftr-453	808	6	)	)	PUNCT
ftr-453	808	7	(	(	PUNCT
ftr-453	808	8	current	current	ADJ
ftr-453	808	9	version	version	NOUN
ftr-453	808	10	at	at	ADP
ftr-453	808	11	irc	irc	PROPN
ftr-453	808	12	§	§	PROPN
ftr-453	808	13	501(c)(3	501(c)(3	NUM
ftr-453	808	14	)	)	PUNCT
ftr-453	808	15	)	)	PUNCT
ftr-453	808	16	.	.	PUNCT
ftr-453	809	1	the	the	DET
ftr-453	809	2	second	second	ADJ
ftr-453	809	3	rule	rule	NOUN
ftr-453	809	4	,	,	PUNCT
ftr-453	809	5	which	which	PRON
ftr-453	809	6	prohibits	prohibit	VERB
ftr-453	809	7	charity	charity	NOUN
ftr-453	809	8	’s	’s	PART
ftr-453	809	9	“	"	PUNCT
ftr-453	809	10	substantial	substantial	ADJ
ftr-453	809	11	”	"	PUNCT
ftr-453	809	12	involvement	involvement	NOUN
ftr-453	809	13	in	in	ADP
ftr-453	809	14	attempts	attempt	NOUN
ftr-453	809	15	to	to	PART
ftr-453	809	16	influence	influence	VERB
ftr-453	809	17	legislation	legislation	NOUN
ftr-453	809	18	was	be	AUX
ftr-453	809	19	added	add	VERB
ftr-453	809	20	in	in	ADP
ftr-453	809	21	1934	1934	NUM
ftr-453	809	22	.	.	PUNCT
ftr-453	810	1	revenue	revenue	NOUN
ftr-453	810	2	act	act	NOUN
ftr-453	810	3	of	of	ADP
ftr-453	810	4	1934	1934	NUM
ftr-453	810	5	,	,	PUNCT
ftr-453	810	6	ch	ch	NOUN
ftr-453	810	7	.	.	PROPN
ftr-453	810	8	277	277	NUM
ftr-453	810	9	,	,	PUNCT
ftr-453	810	10	§	§	PROPN
ftr-453	810	11	101(6	101(6	NUM
ftr-453	810	12	)	)	PUNCT
ftr-453	810	13	,	,	PUNCT
ftr-453	810	14	48	48	NUM
ftr-453	810	15	stat	stat	NOUN
ftr-453	810	16	.	.	PUNCT
ftr-453	811	1	680	680	NUM
ftr-453	811	2	,	,	PUNCT
ftr-453	811	3	700	700	NUM
ftr-453	811	4	(	(	PUNCT
ftr-453	811	5	1934	1934	NUM
ftr-453	811	6	)	)	PUNCT
ftr-453	811	7	.	.	PUNCT
ftr-453	812	1	the	the	DET
ftr-453	812	2	third	third	ADJ
ftr-453	812	3	rule	rule	NOUN
ftr-453	812	4	,	,	PUNCT
ftr-453	812	5	added	add	VERB
ftr-453	812	6	in	in	ADP
ftr-453	812	7	1954	1954	NUM
ftr-453	812	8	,	,	PUNCT
ftr-453	812	9	is	be	AUX
ftr-453	812	10	that	that	DET
ftr-453	812	11	charity	charity	NOUN
ftr-453	812	12	may	may	AUX
ftr-453	812	13	not	not	PART
ftr-453	812	14	participate	participate	VERB
ftr-453	812	15	or	or	CCONJ
ftr-453	812	16	intervene	intervene	VERB
ftr-453	812	17	in	in	ADP
ftr-453	812	18	political	political	ADJ
ftr-453	812	19	campaigns	campaign	NOUN
ftr-453	812	20	on	on	ADP
ftr-453	812	21	behalf	behalf	NOUN
ftr-453	812	22	of	of	ADP
ftr-453	812	23	or	or	CCONJ
ftr-453	812	24	in	in	ADP
ftr-453	812	25	opposition	opposition	NOUN
ftr-453	812	26	to	to	ADP
ftr-453	812	27	a	a	DET
ftr-453	812	28	candidate	candidate	NOUN
ftr-453	812	29	for	for	ADP
ftr-453	812	30	public	public	ADJ
ftr-453	812	31	office	office	NOUN
ftr-453	812	32	.	.	PUNCT
ftr-453	813	1	revenue	revenue	NOUN
ftr-453	813	2	act	act	NOUN
ftr-453	813	3	of	of	ADP
ftr-453	813	4	1954	1954	NUM
ftr-453	813	5	,	,	PUNCT
ftr-453	813	6	ch	ch	NOUN
ftr-453	813	7	.	.	PROPN
ftr-453	813	8	736	736	NUM
ftr-453	813	9	,	,	PUNCT
ftr-453	813	10	§	§	PROPN
ftr-453	813	11	501(c)(3	501(c)(3	NUM
ftr-453	813	12	)	)	PUNCT
ftr-453	813	13	,	,	PUNCT
ftr-453	813	14	68a	68a	NOUN
ftr-453	813	15	stat	stat	VERB
ftr-453	813	16	.	.	PUNCT
ftr-453	814	1	163	163	NUM
ftr-453	814	2	(	(	PUNCT
ftr-453	814	3	adding	add	VERB
ftr-453	814	4	the	the	DET
ftr-453	814	5	prohibition	prohibition	NOUN
ftr-453	814	6	against	against	ADP
ftr-453	814	7	intervening	intervene	VERB
ftr-453	814	8	in	in	ADP
ftr-453	814	9	political	political	ADJ
ftr-453	814	10	campaigns	campaign	NOUN
ftr-453	814	11	)	)	PUNCT
ftr-453	814	12	.	.	PUNCT
ftr-453	815	1	the	the	DET
ftr-453	815	2	unrelated	unrelated	ADJ
ftr-453	815	3	business	business	NOUN
ftr-453	815	4	income	income	NOUN
ftr-453	815	5	tax	tax	NOUN
ftr-453	815	6	was	be	AUX
ftr-453	815	7	added	add	VERB
ftr-453	815	8	in	in	ADP
ftr-453	815	9	1950	1950	NUM
ftr-453	815	10	.	.	PUNCT
ftr-453	816	1	revenue	revenue	NOUN
ftr-453	816	2	act	act	NOUN
ftr-453	816	3	of	of	ADP
ftr-453	816	4	1950	1950	NUM
ftr-453	816	5	,	,	PUNCT
ftr-453	816	6	ch	ch	NOUN
ftr-453	816	7	.	.	PROPN
ftr-453	816	8	994	994	NUM
ftr-453	816	9	,	,	PUNCT
ftr-453	816	10	§	§	PROPN
ftr-453	816	11	422	422	NUM
ftr-453	816	12	,	,	PUNCT
ftr-453	816	13	64	64	NUM
ftr-453	816	14	stat	stat	NOUN
ftr-453	816	15	.	.	PUNCT
ftr-453	817	1	906	906	NUM
ftr-453	817	2	,	,	PUNCT
ftr-453	817	3	947	947	NUM
ftr-453	817	4	-	-	SYM
ftr-453	817	5	50	50	NUM
ftr-453	817	6	(	(	PUNCT
ftr-453	817	7	1950	1950	NUM
ftr-453	817	8	)	)	PUNCT
ftr-453	817	9	.	.	PUNCT
ftr-453	818	1	112	112	NUM
ftr-453	818	2	.	.	PUNCT
ftr-453	819	1	see	see	VERB
ftr-453	819	2	irc	irc	PROPN
ftr-453	819	3	§	§	PROPN
ftr-453	819	4	514	514	NUM
ftr-453	819	5	,	,	PUNCT
ftr-453	819	6	added	add	VERB
ftr-453	819	7	by	by	ADP
ftr-453	819	8	the	the	DET
ftr-453	819	9	tax	tax	NOUN
ftr-453	819	10	reform	reform	PROPN
ftr-453	819	11	act	act	NOUN
ftr-453	819	12	of	of	ADP
ftr-453	819	13	1969	1969	NUM
ftr-453	819	14	,	,	PUNCT
ftr-453	819	15	§	§	PROPN
ftr-453	819	16	121(d	121(d	PROPN
ftr-453	819	17	)	)	PUNCT
ftr-453	819	18	,	,	PUNCT
ftr-453	819	19	83	83	NUM
ftr-453	819	20	stat	stat	NOUN
ftr-453	819	21	.	.	PUNCT
ftr-453	820	1	487	487	NUM
ftr-453	820	2	,	,	PUNCT
ftr-453	820	3	54348	54348	NUM
ftr-453	820	4	(	(	PUNCT
ftr-453	820	5	1969	1969	NUM
ftr-453	820	6	)	)	PUNCT
ftr-453	820	7	.	.	PUNCT
ftr-453	821	1	irc	irc	AUX
ftr-453	821	2	§	§	PROPN
ftr-453	821	3	514	514	NUM
ftr-453	821	4	would	would	AUX
ftr-453	821	5	have	have	AUX
ftr-453	821	6	classified	classify	VERB
ftr-453	821	7	the	the	DET
ftr-453	821	8	rent	rent	NOUN
ftr-453	821	9	payments	payment	NOUN
ftr-453	821	10	as	as	ADP
ftr-453	821	11	“	"	PUNCT
ftr-453	821	12	unrelated	unrelated	ADJ
ftr-453	821	13	debt	debt	NOUN
ftr-453	821	14	-	-	PUNCT
ftr-453	821	15	financed	finance	VERB
ftr-453	821	16	income	income	NOUN
ftr-453	821	17	”	"	PUNCT
ftr-453	821	18	and	and	CCONJ
ftr-453	821	19	thus	thus	ADV
ftr-453	821	20	unrelated	unrelated	ADJ
ftr-453	821	21	business	business	NOUN
ftr-453	821	22	taxable	taxable	ADJ
ftr-453	821	23	income	income	NOUN
ftr-453	821	24	under	under	ADP
ftr-453	821	25	irc	irc	PROPN
ftr-453	821	26	§	§	PROPN
ftr-453	821	27	511	511	NUM
ftr-453	821	28	.	.	PUNCT
ftr-453	821	29	113	113	NUM
ftr-453	821	30	.	.	PUNCT
ftr-453	822	1	one	one	NUM
ftr-453	822	2	exception	exception	NOUN
ftr-453	822	3	to	to	ADP
ftr-453	822	4	this	this	DET
ftr-453	822	5	general	general	ADJ
ftr-453	822	6	pattern	pattern	NOUN
ftr-453	822	7	is	be	AUX
ftr-453	822	8	found	find	VERB
ftr-453	822	9	in	in	ADP
ftr-453	822	10	irc	irc	PROPN
ftr-453	822	11	§	§	PROPN
ftr-453	822	12	170(f)(10	170(f)(10	NUM
ftr-453	822	13	)	)	PUNCT
ftr-453	822	14	recently	recently	ADV
ftr-453	822	15	enacted	enact	VERB
ftr-453	822	16	by	by	ADP
ftr-453	822	17	the	the	DET
ftr-453	822	18	tax	tax	NOUN
ftr-453	822	19	relief	relief	NOUN
ftr-453	822	20	extension	extension	NOUN
ftr-453	822	21	act	act	NOUN
ftr-453	822	22	of	of	ADP
ftr-453	822	23	1999	1999	NUM
ftr-453	822	24	.	.	PUNCT
ftr-453	823	1	see	see	VERB
ftr-453	823	2	113	113	NUM
ftr-453	823	3	stat	stat	NOUN
ftr-453	823	4	.	.	PUNCT
ftr-453	824	1	1860	1860	NUM
ftr-453	824	2	,	,	PUNCT
ftr-453	824	3	1936	1936	NUM
ftr-453	824	4	(	(	PUNCT
ftr-453	824	5	1999	1999	NUM
ftr-453	824	6	)	)	PUNCT
ftr-453	824	7	.	.	PUNCT
ftr-453	825	1	in	in	ADP
ftr-453	825	2	notice	notice	NOUN
ftr-453	825	3	99	99	NUM
ftr-453	825	4	-	-	SYM
ftr-453	825	5	36	36	NUM
ftr-453	825	6	,	,	PUNCT
ftr-453	825	7	the	the	DET
ftr-453	825	8	service	service	NOUN
ftr-453	825	9	described	describe	VERB
ftr-453	825	10	the	the	DET
ftr-453	825	11	prototypical	prototypical	ADJ
ftr-453	825	12	transaction	transaction	NOUN
ftr-453	825	13	addressed	address	VERB
ftr-453	825	14	by	by	ADP
ftr-453	825	15	irc	irc	PROPN
ftr-453	825	16	§	§	PROPN
ftr-453	825	17	170(f)(10	170(f)(10	NUM
ftr-453	825	18	):	):	PUNCT
ftr-453	826	1	[	[	X
ftr-453	826	2	a	a	X
ftr-453	826	3	]	]	X
ftr-453	826	4	charitable	charitable	ADJ
ftr-453	826	5	split	split	ADJ
ftr-453	826	6	-	-	PUNCT
ftr-453	826	7	dollar	dollar	NOUN
ftr-453	826	8	insurance	insurance	NOUN
ftr-453	826	9	transaction	transaction	NOUN
ftr-453	826	10	involves	involve	VERB
ftr-453	826	11	a	a	DET
ftr-453	826	12	transfer	transfer	NOUN
ftr-453	826	13	of	of	ADP
ftr-453	826	14	funds	fund	NOUN
ftr-453	826	15	by	by	ADP
ftr-453	826	16	a	a	DET
ftr-453	826	17	taxpayer	taxpayer	NOUN
ftr-453	826	18	to	to	ADP
ftr-453	826	19	a	a	DET
ftr-453	826	20	charity	charity	NOUN
ftr-453	826	21	,	,	PUNCT
ftr-453	826	22	[	[	X
ftr-453	826	23	and	and	CCONJ
ftr-453	826	24	the	the	DET
ftr-453	826	25	donor	donor	NOUN
ftr-453	826	26	claiming	claim	VERB
ftr-453	826	27	a	a	DET
ftr-453	826	28	charitable	charitable	ADJ
ftr-453	826	29	contribution	contribution	NOUN
ftr-453	826	30	deduction	deduction	NOUN
ftr-453	826	31	equal	equal	ADJ
ftr-453	826	32	to	to	ADP
ftr-453	826	33	the	the	DET
ftr-453	826	34	amount	amount	NOUN
ftr-453	826	35	of	of	ADP
ftr-453	826	36	the	the	DET
ftr-453	826	37	transfer	transfer	NOUN
ftr-453	826	38	]	]	PUNCT
ftr-453	826	39	with	with	ADP
ftr-453	826	40	the	the	DET
ftr-453	826	41	understanding	understanding	NOUN
ftr-453	826	42	that	that	PRON
ftr-453	826	43	the	the	DET
ftr-453	826	44	charity	charity	NOUN
ftr-453	826	45	will	will	AUX
ftr-453	826	46	use	use	VERB
ftr-453	826	47	the	the	DET
ftr-453	826	48	transferred	transfer	VERB
ftr-453	826	49	funds	fund	NOUN
ftr-453	826	50	to	to	PART
ftr-453	826	51	pay	pay	VERB
ftr-453	826	52	premiums	premium	NOUN
ftr-453	826	53	on	on	ADP
ftr-453	826	54	a	a	DET
ftr-453	826	55	cash	cash	NOUN
ftr-453	826	56	value	value	NOUN
ftr-453	826	57	life	life	NOUN
ftr-453	826	58	insurance	insurance	NOUN
ftr-453	826	59	policy	policy	NOUN
ftr-453	826	60	that	that	PRON
ftr-453	826	61	benefits	benefit	VERB
ftr-453	826	62	both	both	CCONJ
ftr-453	826	63	the	the	DET
ftr-453	826	64	charity	charity	NOUN
ftr-453	826	65	and	and	CCONJ
ftr-453	826	66	the	the	DET
ftr-453	826	67	taxpayer	taxpayer	NOUN
ftr-453	826	68	’s	’s	PART
ftr-453	826	69	family	family	NOUN
ftr-453	826	70	.	.	PUNCT
ftr-453	827	1	typically	typically	ADV
ftr-453	827	2	,	,	PUNCT
ftr-453	827	3	as	as	ADP
ftr-453	827	4	part	part	NOUN
ftr-453	827	5	of	of	ADP
ftr-453	827	6	this	this	DET
ftr-453	827	7	transaction	transaction	NOUN
ftr-453	827	8	,	,	PUNCT
ftr-453	827	9	the	the	DET
ftr-453	827	10	charity	charity	NOUN
ftr-453	827	11	or	or	CCONJ
ftr-453	827	12	an	an	DET
ftr-453	827	13	irrevocable	irrevocable	ADJ
ftr-453	827	14	life	life	NOUN
ftr-453	827	15	insurance	insurance	NOUN
ftr-453	827	16	trust	trust	NOUN
ftr-453	827	17	formed	form	VERB
ftr-453	827	18	by	by	ADP
ftr-453	827	19	the	the	DET
ftr-453	827	20	taxpayer	taxpayer	NOUN
ftr-453	827	21	(	(	PUNCT
ftr-453	827	22	or	or	CCONJ
ftr-453	827	23	a	a	DET
ftr-453	827	24	related	related	ADJ
ftr-453	827	25	person	person	NOUN
ftr-453	827	26	)	)	PUNCT
ftr-453	827	27	purchases	purchase	VERB
ftr-453	827	28	the	the	DET
ftr-453	827	29	cash	cash	NOUN
ftr-453	827	30	value	value	NOUN
ftr-453	827	31	life	life	NOUN
ftr-453	827	32	insurance	insurance	NOUN
ftr-453	827	33	policy	policy	NOUN
ftr-453	827	34	.	.	PUNCT
ftr-453	828	1	the	the	DET
ftr-453	828	2	designated	designate	VERB
ftr-453	828	3	beneficiaries	beneficiary	NOUN
ftr-453	828	4	of	of	ADP
ftr-453	828	5	the	the	DET
ftr-453	828	6	insurance	insurance	NOUN
ftr-453	828	7	policy	policy	NOUN
ftr-453	828	8	include	include	VERB
ftr-453	828	9	both	both	CCONJ
ftr-453	828	10	the	the	DET
ftr-453	828	11	charity	charity	NOUN
ftr-453	828	12	and	and	CCONJ
ftr-453	828	13	the	the	DET
ftr-453	828	14	trust	trust	NOUN
ftr-453	828	15	.	.	PUNCT
ftr-453	829	1	members	member	NOUN
ftr-453	829	2	of	of	ADP
ftr-453	829	3	the	the	DET
ftr-453	829	4	taxpayer	taxpayer	NOUN
ftr-453	829	5	’s	’s	PART
ftr-453	829	6	family	family	NOUN
ftr-453	829	7	(	(	PUNCT
ftr-453	829	8	and	and	CCONJ
ftr-453	829	9	,	,	PUNCT
ftr-453	829	10	perhaps	perhaps	ADV
ftr-453	829	11	,	,	PUNCT
ftr-453	829	12	the	the	DET
ftr-453	829	13	taxpayer	taxpayer	NOUN
ftr-453	829	14	)	)	PUNCT
ftr-453	829	15	are	be	AUX
ftr-453	829	16	beneficiaries	beneficiary	NOUN
ftr-453	829	17	of	of	ADP
ftr-453	829	18	the	the	DET
ftr-453	829	19	trust	trust	NOUN
ftr-453	829	20	.	.	PUNCT
ftr-453	830	1	in	in	ADP
ftr-453	830	2	a	a	DET
ftr-453	830	3	related	relate	VERB
ftr-453	830	4	transaction	transaction	NOUN
ftr-453	830	5	,	,	PUNCT
ftr-453	830	6	the	the	DET
ftr-453	830	7	charity	charity	NOUN
ftr-453	830	8	enters	enter	VERB
ftr-453	830	9	into	into	ADP
ftr-453	830	10	a	a	DET
ftr-453	830	11	split	split	ADJ
ftr-453	830	12	-	-	PUNCT
ftr-453	830	13	dollar	dollar	NOUN
ftr-453	830	14	agreement	agreement	NOUN
ftr-453	830	15	with	with	ADP
ftr-453	830	16	the	the	DET
ftr-453	830	17	trust	trust	NOUN
ftr-453	830	18	.	.	PUNCT
ftr-453	831	1	the	the	DET
ftr-453	831	2	split	split	ADJ
ftr-453	831	3	-	-	PUNCT
ftr-453	831	4	dollar	dollar	NOUN
ftr-453	831	5	agreement	agreement	NOUN
ftr-453	831	6	specifies	specifie	NOUN
ftr-453	831	7	what	what	DET
ftr-453	831	8	portion	portion	NOUN
ftr-453	831	9	of	of	ADP
ftr-453	831	10	the	the	DET
ftr-453	831	11	insurance	insurance	NOUN
ftr-453	831	12	policy	policy	NOUN
ftr-453	831	13	premiums	premium	NOUN
ftr-453	831	14	is	be	AUX
ftr-453	831	15	to	to	PART
ftr-453	831	16	be	be	AUX
ftr-453	831	17	paid	pay	VERB
ftr-453	831	18	by	by	ADP
ftr-453	831	19	the	the	DET
ftr-453	831	20	trust	trust	NOUN
ftr-453	831	21	and	and	CCONJ
ftr-453	831	22	what	what	DET
ftr-453	831	23	portion	portion	NOUN
ftr-453	831	24	is	be	AUX
ftr-453	831	25	to	to	PART
ftr-453	831	26	be	be	AUX
ftr-453	831	27	paid	pay	VERB
ftr-453	831	28	by	by	ADP
ftr-453	831	29	the	the	DET
ftr-453	831	30	charity	charity	NOUN
ftr-453	831	31	.	.	PUNCT
ftr-453	832	1	the	the	DET
ftr-453	832	2	agreement	agreement	NOUN
ftr-453	832	3	specifies	specify	VERB
ftr-453	832	4	the	the	DET
ftr-453	832	5	extent	extent	NOUN
ftr-453	832	6	to	to	PART
ftr-453	832	7	which	which	PRON
ftr-453	832	8	each	each	DET
ftr-453	832	9	party	party	NOUN
ftr-453	832	10	can	can	AUX
ftr-453	832	11	exercise	exercise	VERB
ftr-453	832	12	standard	standard	ADJ
ftr-453	832	13	policyholder	policyholder	NOUN
ftr-453	832	14	rights	right	NOUN
ftr-453	832	15	,	,	PUNCT
ftr-453	832	16	such	such	ADJ
ftr-453	832	17	as	as	ADP
ftr-453	832	18	the	the	DET
ftr-453	832	19	right	right	NOUN
ftr-453	832	20	to	to	PART
ftr-453	832	21	borrow	borrow	VERB
ftr-453	832	22	against	against	ADP
ftr-453	832	23	the	the	DET
ftr-453	832	24	cash	cash	NOUN
ftr-453	832	25	value	value	NOUN
ftr-453	832	26	of	of	ADP
ftr-453	832	27	the	the	DET
ftr-453	832	28	policy	policy	NOUN
ftr-453	832	29	,	,	PUNCT
ftr-453	832	30	to	to	PART
ftr-453	832	31	partially	partially	ADV
ftr-453	832	32	or	or	CCONJ
ftr-453	832	33	completely	completely	ADV
ftr-453	832	34	surrender	surrender	VERB
ftr-453	832	35	the	the	DET
ftr-453	832	36	policy	policy	NOUN
ftr-453	832	37	for	for	ADP
ftr-453	832	38	cash	cash	NOUN
ftr-453	832	39	,	,	PUNCT
ftr-453	832	40	and	and	CCONJ
ftr-453	832	41	to	to	PART
ftr-453	832	42	designate	designate	VERB
ftr-453	832	43	beneficiaries	beneficiary	NOUN
ftr-453	832	44	for	for	ADP
ftr-453	832	45	specified	specified	ADJ
ftr-453	832	46	portions	portion	NOUN
ftr-453	832	47	of	of	ADP
ftr-453	832	48	the	the	DET
ftr-453	832	49	2001	2001	NUM
ftr-453	832	50	]	]	PUNCT
ftr-453	832	51	when	when	SCONJ
ftr-453	832	52	charity	charity	NOUN
ftr-453	832	53	aids	aids	PROPN
ftr-453	832	54	tax	tax	NOUN
ftr-453	832	55	shelters	shelter	NOUN
ftr-453	832	56	795	795	NUM
ftr-453	832	57	in	in	ADP
ftr-453	832	58	tax	tax	NOUN
ftr-453	832	59	shelters	shelter	NOUN
ftr-453	832	60	,	,	PUNCT
ftr-453	832	61	and	and	CCONJ
ftr-453	832	62	congress	congress	PROPN
ftr-453	832	63	’	'	PUNCT
ftr-453	832	64	response	response	NOUN
ftr-453	832	65	,	,	PUNCT
ftr-453	832	66	have	have	AUX
ftr-453	832	67	both	both	PRON
ftr-453	832	68	become	become	VERB
ftr-453	832	69	matters	matter	NOUN
ftr-453	832	70	of	of	ADP
ftr-453	832	71	unthinking	unthinking	ADJ
ftr-453	832	72	routine	routine	NOUN
ftr-453	832	73	rather	rather	ADV
ftr-453	832	74	than	than	ADP
ftr-453	832	75	appropriate	appropriate	ADJ
ftr-453	832	76	moments	moment	NOUN
ftr-453	832	77	for	for	ADP
ftr-453	832	78	rethinking	rethink	VERB
ftr-453	832	79	the	the	DET
ftr-453	832	80	normative	normative	ADJ
ftr-453	832	81	assumptions	assumption	NOUN
ftr-453	832	82	underlying	underlie	VERB
ftr-453	832	83	tax	tax	NOUN
ftr-453	832	84	exemption	exemption	NOUN
ftr-453	832	85	–	–	PUNCT
ftr-453	832	86	particularly	particularly	ADV
ftr-453	832	87	the	the	DET
ftr-453	832	88	assumption	assumption	NOUN
ftr-453	832	89	that	that	SCONJ
ftr-453	832	90	charity	charity	NOUN
ftr-453	832	91	does	do	AUX
ftr-453	832	92	no	no	DET
ftr-453	832	93	harm	harm	NOUN
ftr-453	832	94	–	–	PUNCT
ftr-453	832	95	and	and	CCONJ
ftr-453	832	96	congress	congress	PROPN
ftr-453	832	97	’	'	PUNCT
ftr-453	832	98	method	method	NOUN
ftr-453	832	99	of	of	ADP
ftr-453	832	100	policing	police	VERB
ftr-453	832	101	those	those	DET
ftr-453	832	102	assumptions	assumption	NOUN
ftr-453	832	103	.	.	PUNCT
ftr-453	833	1	irc	irc	PROPN
ftr-453	833	2	sections	section	NOUN
ftr-453	833	3	168(g	168(g	NUM
ftr-453	833	4	)	)	PUNCT
ftr-453	833	5	,	,	PUNCT
ftr-453	833	6	514(c)(9	514(c)(9	NOUN
ftr-453	833	7	)	)	PUNCT
ftr-453	833	8	,	,	PUNCT
ftr-453	833	9	337(d	337(d	PROPN
ftr-453	833	10	)	)	PUNCT
ftr-453	833	11	,	,	PUNCT
ftr-453	833	12	and	and	CCONJ
ftr-453	833	13	1245(b)(3	1245(b)(3	NUM
ftr-453	833	14	)	)	PUNCT
ftr-453	833	15	are	be	AUX
ftr-453	833	16	typical	typical	ADJ
ftr-453	833	17	responses	response	NOUN
ftr-453	833	18	to	to	ADP
ftr-453	833	19	charity	charity	NOUN
ftr-453	833	20	’s	’s	PART
ftr-453	833	21	participation	participation	NOUN
ftr-453	833	22	in	in	ADP
ftr-453	833	23	tax	tax	NOUN
ftr-453	833	24	shelters	shelter	NOUN
ftr-453	833	25	.	.	PUNCT
ftr-453	834	1	a	a	DET
ftr-453	834	2	brief	brief	ADJ
ftr-453	834	3	description	description	NOUN
ftr-453	834	4	of	of	ADP
ftr-453	834	5	each	each	DET
ftr-453	834	6	provision	provision	NOUN
ftr-453	834	7	follows	follow	VERB
ftr-453	834	8	in	in	ADP
ftr-453	834	9	order	order	NOUN
ftr-453	834	10	to	to	PART
ftr-453	834	11	highlight	highlight	VERB
ftr-453	834	12	problems	problem	NOUN
ftr-453	834	13	common	common	ADJ
ftr-453	834	14	to	to	ADP
ftr-453	834	15	the	the	DET
ftr-453	834	16	present	present	ADJ
ftr-453	834	17	approach	approach	NOUN
ftr-453	834	18	.	.	PUNCT
ftr-453	835	1	irc	irc	VERB
ftr-453	835	2	section	section	NOUN
ftr-453	835	3	168(g	168(g	PROPN
ftr-453	835	4	)	)	PUNCT
ftr-453	835	5	attacks	attack	VERB
ftr-453	835	6	the	the	DET
ftr-453	835	7	sale	sale	NOUN
ftr-453	835	8	-	-	PUNCT
ftr-453	835	9	leaseback	leaseback	NOUN
ftr-453	835	10	transaction	transaction	NOUN
ftr-453	835	11	by114	by114	NOUN
ftr-453	835	12	denying	deny	VERB
ftr-453	835	13	the	the	DET
ftr-453	835	14	accelerated	accelerate	VERB
ftr-453	835	15	cost	cost	NOUN
ftr-453	835	16	recovery	recovery	NOUN
ftr-453	835	17	deduction	deduction	NOUN
ftr-453	835	18	to	to	ADP
ftr-453	835	19	the	the	DET
ftr-453	835	20	taxable	taxable	ADJ
ftr-453	835	21	participant	participant	NOUN
ftr-453	835	22	.	.	PUNCT
ftr-453	836	1	in	in	ADP
ftr-453	836	2	a	a	DET
ftr-453	836	3	sale	sale	NOUN
ftr-453	836	4	-	-	PUNCT
ftr-453	836	5	leaseback	leaseback	NOUN
ftr-453	836	6	,	,	PUNCT
ftr-453	836	7	charity	charity	NOUN
ftr-453	836	8	sells	sell	VERB
ftr-453	836	9	depreciable	depreciable	ADJ
ftr-453	836	10	property	property	NOUN
ftr-453	836	11	to	to	ADP
ftr-453	836	12	a	a	DET
ftr-453	836	13	taxable	taxable	ADJ
ftr-453	836	14	buyer	buyer	NOUN
ftr-453	836	15	who	who	PRON
ftr-453	836	16	oftentimes	oftentime	VERB
ftr-453	836	17	finances	finance	VERB
ftr-453	836	18	the	the	DET
ftr-453	836	19	purchase	purchase	NOUN
ftr-453	836	20	.	.	PUNCT
ftr-453	837	1	immediately	immediately	ADV
ftr-453	837	2	thereafter	thereafter	ADV
ftr-453	837	3	,	,	PUNCT
ftr-453	837	4	charity	charity	NOUN
ftr-453	837	5	leases	lease	VERB
ftr-453	837	6	the115	the115	PROPN
ftr-453	837	7	property	property	NOUN
ftr-453	837	8	,	,	PUNCT
ftr-453	837	9	usually	usually	ADV
ftr-453	837	10	under	under	ADP
ftr-453	837	11	a	a	DET
ftr-453	837	12	net	net	ADJ
ftr-453	837	13	lease	lease	NOUN
ftr-453	837	14	arrangement	arrangement	NOUN
ftr-453	837	15	,	,	PUNCT
ftr-453	837	16	from	from	ADP
ftr-453	837	17	the	the	DET
ftr-453	837	18	buyer	buyer	NOUN
ftr-453	837	19	.	.	PUNCT
ftr-453	838	1	the	the	DET
ftr-453	838	2	buyer116	buyer116	PROPN
ftr-453	838	3	uses	use	VERB
ftr-453	838	4	the	the	DET
ftr-453	838	5	depreciation	depreciation	NOUN
ftr-453	838	6	deduction	deduction	NOUN
ftr-453	838	7	to	to	PART
ftr-453	838	8	offset	offset	VERB
ftr-453	838	9	(	(	PUNCT
ftr-453	838	10	i.e.	i.e.	X
ftr-453	838	11	,	,	PUNCT
ftr-453	838	12	shelter	shelter	NOUN
ftr-453	838	13	)	)	PUNCT
ftr-453	838	14	other	other	ADJ
ftr-453	838	15	income	income	NOUN
ftr-453	838	16	.	.	PUNCT
ftr-453	839	1	under	under	ADP
ftr-453	839	2	section	section	NOUN
ftr-453	839	3	168(g	168(g	PROPN
ftr-453	839	4	)	)	PUNCT
ftr-453	839	5	,	,	PUNCT
ftr-453	839	6	more	more	ADJ
ftr-453	839	7	of	of	ADP
ftr-453	839	8	the	the	DET
ftr-453	839	9	taxable	taxable	ADJ
ftr-453	839	10	participant	participant	NOUN
ftr-453	839	11	’s	’s	PART
ftr-453	839	12	income	income	NOUN
ftr-453	839	13	is	be	AUX
ftr-453	839	14	subject	subject	ADJ
ftr-453	839	15	to	to	ADP
ftr-453	839	16	current	current	ADJ
ftr-453	839	17	taxation	taxation	NOUN
ftr-453	839	18	because	because	SCONJ
ftr-453	839	19	the	the	DET
ftr-453	839	20	buyer	buyer	NOUN
ftr-453	839	21	/	/	SYM
ftr-453	839	22	lessee	lessee	NOUN
ftr-453	839	23	is	be	AUX
ftr-453	839	24	allowed	allow	VERB
ftr-453	839	25	a	a	DET
ftr-453	839	26	smaller	small	ADJ
ftr-453	839	27	depreciation	depreciation	NOUN
ftr-453	839	28	deduction.117	deduction.117	VERB
ftr-453	839	29	the	the	DET
ftr-453	839	30	section	section	NOUN
ftr-453	839	31	168(g	168(g	PROPN
ftr-453	839	32	)	)	PUNCT
ftr-453	839	33	rule	rule	NOUN
ftr-453	839	34	does	do	AUX
ftr-453	839	35	not	not	PART
ftr-453	839	36	apply	apply	VERB
ftr-453	839	37	,	,	PUNCT
ftr-453	839	38	however	however	ADV
ftr-453	839	39	,	,	PUNCT
ftr-453	839	40	if	if	SCONJ
ftr-453	839	41	the	the	DET
ftr-453	839	42	property	property	NOUN
ftr-453	839	43	involved	involve	VERB
ftr-453	839	44	in	in	ADP
ftr-453	839	45	the	the	DET
ftr-453	839	46	sale	sale	NOUN
ftr-453	839	47	-	-	PUNCT
ftr-453	839	48	leaseback	leaseback	NOUN
ftr-453	839	49	creates	create	VERB
ftr-453	839	50	unrelated	unrelated	ADJ
ftr-453	839	51	business	business	NOUN
ftr-453	839	52	taxable	taxable	ADJ
ftr-453	839	53	income	income	NOUN
ftr-453	839	54	.	.	PUNCT
ftr-453	840	1	that	that	PRON
ftr-453	840	2	is	be	AUX
ftr-453	840	3	,	,	PUNCT
ftr-453	840	4	if	if	SCONJ
ftr-453	840	5	the118	the118	PROPN
ftr-453	840	6	death	death	NOUN
ftr-453	840	7	benefit	benefit	NOUN
ftr-453	840	8	.	.	PUNCT
ftr-453	840	9	.	.	PUNCT
ftr-453	840	10	.	.	PUNCT
ftr-453	840	11	.	.	PUNCT
ftr-453	841	1	although	although	SCONJ
ftr-453	841	2	the	the	DET
ftr-453	841	3	terms	term	NOUN
ftr-453	841	4	of	of	ADP
ftr-453	841	5	these	these	DET
ftr-453	841	6	split	split	ADJ
ftr-453	841	7	-	-	PUNCT
ftr-453	841	8	dollar	dollar	NOUN
ftr-453	841	9	agreements	agreement	NOUN
ftr-453	841	10	vary	vary	VERB
ftr-453	841	11	,	,	PUNCT
ftr-453	841	12	the	the	DET
ftr-453	841	13	common	common	ADJ
ftr-453	841	14	feature	feature	NOUN
ftr-453	841	15	is	be	AUX
ftr-453	841	16	that	that	SCONJ
ftr-453	841	17	over	over	ADP
ftr-453	841	18	the	the	DET
ftr-453	841	19	life	life	NOUN
ftr-453	841	20	of	of	ADP
ftr-453	841	21	the	the	DET
ftr-453	841	22	split	split	ADJ
ftr-453	841	23	-	-	PUNCT
ftr-453	841	24	dollar	dollar	NOUN
ftr-453	841	25	agreement	agreement	NOUN
ftr-453	841	26	,	,	PUNCT
ftr-453	841	27	the	the	DET
ftr-453	841	28	trust	trust	NOUN
ftr-453	841	29	has	have	VERB
ftr-453	841	30	access	access	NOUN
ftr-453	841	31	to	to	ADP
ftr-453	841	32	a	a	DET
ftr-453	841	33	disproportionately	disproportionately	ADV
ftr-453	841	34	high	high	ADJ
ftr-453	841	35	percentage	percentage	NOUN
ftr-453	841	36	of	of	ADP
ftr-453	841	37	the	the	DET
ftr-453	841	38	cash	cash	NOUN
ftr-453	841	39	-	-	PUNCT
ftr-453	841	40	surrender	surrender	NOUN
ftr-453	841	41	value	value	NOUN
ftr-453	841	42	and	and	CCONJ
ftr-453	841	43	death	death	NOUN
ftr-453	841	44	benefit	benefit	NOUN
ftr-453	841	45	under	under	ADP
ftr-453	841	46	the	the	DET
ftr-453	841	47	policy	policy	NOUN
ftr-453	841	48	,	,	PUNCT
ftr-453	841	49	compared	compare	VERB
ftr-453	841	50	to	to	ADP
ftr-453	841	51	the	the	DET
ftr-453	841	52	percentage	percentage	NOUN
ftr-453	841	53	of	of	ADP
ftr-453	841	54	premiums	premium	NOUN
ftr-453	841	55	paid	pay	VERB
ftr-453	841	56	by	by	ADP
ftr-453	841	57	the	the	DET
ftr-453	841	58	trust	trust	NOUN
ftr-453	841	59	.	.	PUNCT
ftr-453	842	1	1999	1999	NUM
ftr-453	842	2	-	-	SYM
ftr-453	842	3	26	26	NUM
ftr-453	842	4	i.r.b	i.r.b	NOUN
ftr-453	842	5	.	.	PUNCT
ftr-453	843	1	3	3	NUM
ftr-453	843	2	(	(	PUNCT
ftr-453	843	3	june	june	PROPN
ftr-453	843	4	28	28	NUM
ftr-453	843	5	,	,	PUNCT
ftr-453	843	6	1999	1999	NUM
ftr-453	843	7	)	)	PUNCT
ftr-453	843	8	.	.	PUNCT
ftr-453	844	1	see	see	VERB
ftr-453	844	2	also	also	ADV
ftr-453	844	3	,	,	PUNCT
ftr-453	844	4	s.	s.	PROPN
ftr-453	844	5	rep	rep	PROPN
ftr-453	844	6	.	.	PROPN
ftr-453	845	1	no	no	PROPN
ftr-453	845	2	.	.	NOUN
ftr-453	846	1	106	106	NUM
ftr-453	846	2	-	-	SYM
ftr-453	846	3	2077	2077	NUM
ftr-453	846	4	,	,	PUNCT
ftr-453	846	5	at	at	ADP
ftr-453	846	6	72	72	NUM
ftr-453	846	7	(	(	PUNCT
ftr-453	846	8	1999	1999	NUM
ftr-453	846	9	)	)	PUNCT
ftr-453	846	10	.	.	PUNCT
ftr-453	847	1	(	(	PUNCT
ftr-453	847	2	senate	senate	PROPN
ftr-453	847	3	finance	finance	PROPN
ftr-453	847	4	committee	committee	PROPN
ftr-453	847	5	report	report	NOUN
ftr-453	847	6	regarding	regard	VERB
ftr-453	847	7	irc	irc	PROPN
ftr-453	847	8	§	§	PROPN
ftr-453	847	9	170(f)(10	170(f)(10	NUM
ftr-453	847	10	)	)	PUNCT
ftr-453	847	11	)	)	PUNCT
ftr-453	847	12	.	.	PUNCT
ftr-453	848	1	irc	irc	AUX
ftr-453	848	2	§	§	PROPN
ftr-453	848	3	170(f)(10	170(f)(10	NUM
ftr-453	848	4	)	)	PUNCT
ftr-453	848	5	not	not	PART
ftr-453	848	6	only	only	ADV
ftr-453	848	7	denies	deny	VERB
ftr-453	848	8	the	the	DET
ftr-453	848	9	charitable	charitable	ADJ
ftr-453	848	10	deduction	deduction	NOUN
ftr-453	848	11	to	to	ADP
ftr-453	848	12	the	the	DET
ftr-453	848	13	donor	donor	NOUN
ftr-453	848	14	,	,	PUNCT
ftr-453	848	15	but	but	CCONJ
ftr-453	848	16	also	also	ADV
ftr-453	848	17	imposes	impose	VERB
ftr-453	848	18	an	an	DET
ftr-453	848	19	excise	excise	NOUN
ftr-453	848	20	tax	tax	NOUN
ftr-453	848	21	on	on	ADP
ftr-453	848	22	charity	charity	NOUN
ftr-453	848	23	equal	equal	ADJ
ftr-453	848	24	to	to	ADP
ftr-453	848	25	the	the	DET
ftr-453	848	26	amount	amount	NOUN
ftr-453	848	27	of	of	ADP
ftr-453	848	28	premiums	premium	NOUN
ftr-453	848	29	charity	charity	NOUN
ftr-453	848	30	pays	pay	VERB
ftr-453	848	31	.	.	PUNCT
ftr-453	849	1	thus	thus	ADV
ftr-453	849	2	,	,	PUNCT
ftr-453	849	3	unlike	unlike	ADP
ftr-453	849	4	ubit	ubit	NOUN
ftr-453	849	5	,	,	PUNCT
ftr-453	849	6	the	the	DET
ftr-453	849	7	tax	tax	NOUN
ftr-453	849	8	under	under	ADP
ftr-453	849	9	irc	irc	PROPN
ftr-453	849	10	§	§	PROPN
ftr-453	849	11	170(f)(10)(f	170(f)(10)(f	NUM
ftr-453	849	12	)	)	PUNCT
ftr-453	849	13	does	do	AUX
ftr-453	849	14	more	more	ADV
ftr-453	849	15	than	than	ADP
ftr-453	849	16	merely	merely	ADV
ftr-453	849	17	recoup	recoup	VERB
ftr-453	849	18	the	the	DET
ftr-453	849	19	tax	tax	NOUN
ftr-453	849	20	avoided	avoid	VERB
ftr-453	849	21	by	by	ADP
ftr-453	849	22	the	the	DET
ftr-453	849	23	taxable	taxable	ADJ
ftr-453	849	24	participant	participant	NOUN
ftr-453	849	25	.	.	PUNCT
ftr-453	850	1	114	114	NUM
ftr-453	850	2	.	.	PUNCT
ftr-453	850	3	see	see	VERB
ftr-453	850	4	generally	generally	ADV
ftr-453	850	5	william	william	PROPN
ftr-453	850	6	l.	l.	PROPN
ftr-453	850	7	vallee	vallee	PROPN
ftr-453	850	8	,	,	PUNCT
ftr-453	850	9	jr	jr	PROPN
ftr-453	850	10	.	.	PROPN
ftr-453	850	11	sale	sale	NOUN
ftr-453	850	12	-	-	PUNCT
ftr-453	850	13	leaseback	leaseback	NOUN
ftr-453	850	14	transactions	transaction	NOUN
ftr-453	850	15	by	by	ADP
ftr-453	850	16	tax	tax	NOUN
ftr-453	850	17	exempt	exempt	ADJ
ftr-453	850	18	entities	entity	NOUN
ftr-453	850	19	and	and	CCONJ
ftr-453	850	20	the	the	DET
ftr-453	850	21	need	need	NOUN
ftr-453	850	22	for	for	ADP
ftr-453	850	23	congressional	congressional	ADJ
ftr-453	850	24	guidelines	guideline	NOUN
ftr-453	850	25	,	,	PUNCT
ftr-453	850	26	12	12	NUM
ftr-453	850	27	fordham	fordham	PROPN
ftr-453	850	28	urb	urb	PROPN
ftr-453	850	29	.	.	PUNCT
ftr-453	851	1	l.j	l.j	PROPN
ftr-453	851	2	.	.	PROPN
ftr-453	852	1	349	349	NUM
ftr-453	852	2	(	(	PUNCT
ftr-453	852	3	1983	1983	NUM
ftr-453	852	4	-	-	SYM
ftr-453	852	5	84	84	NUM
ftr-453	852	6	)	)	PUNCT
ftr-453	852	7	.	.	PUNCT
ftr-453	853	1	the	the	DET
ftr-453	853	2	abusive	abusive	ADJ
ftr-453	853	3	impact	impact	NOUN
ftr-453	853	4	of	of	ADP
ftr-453	853	5	sale	sale	NOUN
ftr-453	853	6	-	-	PUNCT
ftr-453	853	7	leaseback	leaseback	NOUN
ftr-453	853	8	transactions	transaction	NOUN
ftr-453	853	9	was	be	AUX
ftr-453	853	10	described	describe	VERB
ftr-453	853	11	by	by	ADP
ftr-453	853	12	the	the	DET
ftr-453	853	13	treasury	treasury	NOUN
ftr-453	853	14	in	in	ADP
ftr-453	853	15	its	its	PRON
ftr-453	853	16	testimony	testimony	NOUN
ftr-453	853	17	before	before	ADP
ftr-453	853	18	congress	congress	PROPN
ftr-453	853	19	:	:	PUNCT
ftr-453	853	20	during	during	ADP
ftr-453	853	21	the	the	DET
ftr-453	853	22	early	early	ADJ
ftr-453	853	23	1980	1980	NUM
ftr-453	853	24	’s	’s	PART
ftr-453	853	25	,	,	PUNCT
ftr-453	853	26	a	a	DET
ftr-453	853	27	number	number	NOUN
ftr-453	853	28	of	of	ADP
ftr-453	853	29	charitable	charitable	ADJ
ftr-453	853	30	organizations	organization	NOUN
ftr-453	853	31	again	again	ADV
ftr-453	853	32	became	become	VERB
ftr-453	853	33	involved	involved	ADJ
ftr-453	853	34	in	in	ADP
ftr-453	853	35	leasing	lease	VERB
ftr-453	853	36	transactions	transaction	NOUN
ftr-453	853	37	with	with	ADP
ftr-453	853	38	taxable	taxable	ADJ
ftr-453	853	39	entities	entity	NOUN
ftr-453	853	40	.	.	PUNCT
ftr-453	854	1	due	due	ADP
ftr-453	854	2	to	to	ADP
ftr-453	854	3	the	the	DET
ftr-453	854	4	investment	investment	NOUN
ftr-453	854	5	tax	tax	NOUN
ftr-453	854	6	credit	credit	NOUN
ftr-453	854	7	and	and	CCONJ
ftr-453	854	8	accelerated	accelerate	VERB
ftr-453	854	9	depreciation	depreciation	NOUN
ftr-453	854	10	,	,	PUNCT
ftr-453	854	11	certain	certain	ADJ
ftr-453	854	12	types	type	NOUN
ftr-453	854	13	of	of	ADP
ftr-453	854	14	property	property	NOUN
ftr-453	854	15	were	be	AUX
ftr-453	854	16	subject	subject	ADJ
ftr-453	854	17	to	to	ADP
ftr-453	854	18	a	a	DET
ftr-453	854	19	negative	negative	ADJ
ftr-453	854	20	tax	tax	NOUN
ftr-453	854	21	,	,	PUNCT
ftr-453	854	22	generating	generate	VERB
ftr-453	854	23	credits	credit	NOUN
ftr-453	854	24	or	or	CCONJ
ftr-453	854	25	losses	loss	NOUN
ftr-453	854	26	that	that	PRON
ftr-453	854	27	would	would	AUX
ftr-453	854	28	offset	offset	VERB
ftr-453	854	29	income	income	NOUN
ftr-453	854	30	from	from	ADP
ftr-453	854	31	other	other	ADJ
ftr-453	854	32	investments	investment	NOUN
ftr-453	854	33	.	.	PUNCT
ftr-453	855	1	because	because	SCONJ
ftr-453	855	2	tax	tax	NOUN
ftr-453	855	3	exempt	exempt	ADJ
ftr-453	855	4	organizations	organization	NOUN
ftr-453	855	5	could	could	AUX
ftr-453	855	6	not	not	PART
ftr-453	855	7	benefit	benefit	VERB
ftr-453	855	8	from	from	ADP
ftr-453	855	9	these	these	DET
ftr-453	855	10	incentives	incentive	NOUN
ftr-453	855	11	directly	directly	ADV
ftr-453	855	12	,	,	PUNCT
ftr-453	855	13	a	a	DET
ftr-453	855	14	number	number	NOUN
ftr-453	855	15	of	of	ADP
ftr-453	855	16	exempt	exempt	ADJ
ftr-453	855	17	organizations	organization	NOUN
ftr-453	855	18	.	.	PUNCT
ftr-453	855	19	.	.	PUNCT
ftr-453	856	1	.	.	PUNCT
ftr-453	857	1	.	.	PUNCT
ftr-453	858	1	sold	sell	VERB
ftr-453	858	2	part	part	NOUN
ftr-453	858	3	of	of	ADP
ftr-453	858	4	their	their	PRON
ftr-453	858	5	assets	asset	NOUN
ftr-453	858	6	to	to	ADP
ftr-453	858	7	taxable	taxable	ADJ
ftr-453	858	8	businesses	business	NOUN
ftr-453	858	9	that	that	PRON
ftr-453	858	10	could	could	AUX
ftr-453	858	11	make	make	VERB
ftr-453	858	12	use	use	NOUN
ftr-453	858	13	of	of	ADP
ftr-453	858	14	the	the	DET
ftr-453	858	15	tax	tax	NOUN
ftr-453	858	16	incentives	incentive	NOUN
ftr-453	858	17	and	and	CCONJ
ftr-453	858	18	would	would	AUX
ftr-453	858	19	then	then	ADV
ftr-453	858	20	lease	lease	VERB
ftr-453	858	21	the	the	DET
ftr-453	858	22	property	property	NOUN
ftr-453	858	23	back	back	ADV
ftr-453	858	24	on	on	ADP
ftr-453	858	25	a	a	DET
ftr-453	858	26	long	long	ADJ
ftr-453	858	27	-	-	PUNCT
ftr-453	858	28	term	term	NOUN
ftr-453	858	29	basis	basis	NOUN
ftr-453	858	30	.	.	PUNCT
ftr-453	859	1	unrelated	unrelated	ADJ
ftr-453	859	2	business	business	NOUN
ftr-453	859	3	income	income	NOUN
ftr-453	859	4	tax	tax	NOUN
ftr-453	859	5	:	:	PUNCT
ftr-453	859	6	hearings	hearing	NOUN
ftr-453	859	7	before	before	ADP
ftr-453	859	8	the	the	DET
ftr-453	859	9	subcommittee	subcommittee	NOUN
ftr-453	859	10	on	on	ADP
ftr-453	859	11	oversight	oversight	NOUN
ftr-453	859	12	of	of	ADP
ftr-453	859	13	the	the	DET
ftr-453	859	14	committee	committee	NOUN
ftr-453	859	15	on	on	ADP
ftr-453	859	16	ways	way	NOUN
ftr-453	859	17	and	and	CCONJ
ftr-453	859	18	means	mean	NOUN
ftr-453	859	19	,	,	PUNCT
ftr-453	859	20	house	house	PROPN
ftr-453	859	21	of	of	ADP
ftr-453	859	22	representatives	representatives	PROPN
ftr-453	859	23	,	,	PUNCT
ftr-453	859	24	100th	100th	ADJ
ftr-453	859	25	cong	cong	NOUN
ftr-453	859	26	.	.	PUNCT
ftr-453	859	27	,	,	PUNCT
ftr-453	859	28	1st	1st	ADJ
ftr-453	859	29	sess	sess	NOUN
ftr-453	859	30	.	.	PUNCT
ftr-453	860	1	31	31	NUM
ftr-453	860	2	(	(	PUNCT
ftr-453	860	3	1987	1987	NUM
ftr-453	860	4	)	)	PUNCT
ftr-453	860	5	(	(	PUNCT
ftr-453	860	6	statement	statement	NOUN
ftr-453	860	7	of	of	ADP
ftr-453	860	8	o.	o.	PROPN
ftr-453	860	9	donaldson	donaldson	PROPN
ftr-453	860	10	chapton	chapton	PROPN
ftr-453	860	11	,	,	PUNCT
ftr-453	860	12	deputy	deputy	NOUN
ftr-453	860	13	assistant	assistant	NOUN
ftr-453	860	14	secretary	secretary	NOUN
ftr-453	860	15	(	(	PUNCT
ftr-453	860	16	tax	tax	NOUN
ftr-453	860	17	policy	policy	NOUN
ftr-453	860	18	)	)	PUNCT
ftr-453	860	19	,	,	PUNCT
ftr-453	860	20	u.s	u.s	PROPN
ftr-453	860	21	.	.	PROPN
ftr-453	860	22	department	department	PROPN
ftr-453	860	23	of	of	ADP
ftr-453	860	24	treasury	treasury	PROPN
ftr-453	860	25	)	)	PUNCT
ftr-453	860	26	(	(	PUNCT
ftr-453	860	27	hereinafter	hereinafter	NOUN
ftr-453	860	28	,	,	PUNCT
ftr-453	860	29	“	"	PUNCT
ftr-453	860	30	hearings	hearing	NOUN
ftr-453	860	31	”	"	PUNCT
ftr-453	860	32	)	)	PUNCT
ftr-453	860	33	.	.	PUNCT
ftr-453	861	1	115	115	NUM
ftr-453	861	2	.	.	PUNCT
ftr-453	862	1	see	see	VERB
ftr-453	862	2	vallee	vallee	PROPN
ftr-453	862	3	,	,	PUNCT
ftr-453	862	4	supra	supra	PROPN
ftr-453	862	5	note	note	PROPN
ftr-453	862	6	114	114	NUM
ftr-453	862	7	,	,	PUNCT
ftr-453	862	8	at	at	ADP
ftr-453	862	9	352	352	NUM
ftr-453	862	10	-	-	SYM
ftr-453	862	11	355	355	NUM
ftr-453	862	12	.	.	PUNCT
ftr-453	863	1	116	116	NUM
ftr-453	863	2	.	.	PUNCT
ftr-453	864	1	see	see	VERB
ftr-453	864	2	i	i	PRON
ftr-453	864	3	d.	d.	PROPN
ftr-453	864	4	117	117	NUM
ftr-453	864	5	.	.	PUNCT
ftr-453	865	1	in	in	ADP
ftr-453	865	2	general	general	ADJ
ftr-453	865	3	,	,	PUNCT
ftr-453	865	4	irc	irc	PROPN
ftr-453	865	5	§	§	PROPN
ftr-453	865	6	168(g	168(g	PROPN
ftr-453	865	7	)	)	PUNCT
ftr-453	865	8	requires	require	VERB
ftr-453	865	9	the	the	DET
ftr-453	865	10	buyer	buyer	NOUN
ftr-453	865	11	to	to	PART
ftr-453	865	12	take	take	VERB
ftr-453	865	13	depreciation	depreciation	NOUN
ftr-453	865	14	deductions	deduction	NOUN
ftr-453	865	15	over	over	ADP
ftr-453	865	16	40	40	NUM
ftr-453	865	17	years	year	NOUN
ftr-453	865	18	.	.	PUNCT
ftr-453	866	1	irc	irc	PROPN
ftr-453	866	2	§	§	PROPN
ftr-453	866	3	168(g)(2)(c	168(g)(2)(c	PROPN
ftr-453	866	4	)	)	PUNCT
ftr-453	866	5	.	.	PUNCT
ftr-453	867	1	118	118	NUM
ftr-453	867	2	.	.	PUNCT
ftr-453	867	3	see	see	VERB
ftr-453	867	4	irc	irc	PROPN
ftr-453	867	5	§	§	PROPN
ftr-453	867	6	168(h)(1)(d	168(h)(1)(d	PROPN
ftr-453	867	7	)	)	PUNCT
ftr-453	867	8	.	.	PUNCT
ftr-453	868	1	796	796	NUM
ftr-453	868	2	florida	florida	PROPN
ftr-453	868	3	tax	tax	NOUN
ftr-453	868	4	review	review	NOUN
ftr-453	868	5	[	[	X
ftr-453	868	6	vol	vol	NOUN
ftr-453	868	7	.	.	PUNCT
ftr-453	869	1	4:12	4:12	NUM
ftr-453	869	2	property	property	NOUN
ftr-453	869	3	is	be	AUX
ftr-453	869	4	used	use	VERB
ftr-453	869	5	in	in	ADP
ftr-453	869	6	a	a	DET
ftr-453	869	7	non	non	ADJ
ftr-453	869	8	-	-	ADJ
ftr-453	869	9	charitable	charitable	ADJ
ftr-453	869	10	activity	activity	NOUN
ftr-453	869	11	,	,	PUNCT
ftr-453	869	12	the	the	DET
ftr-453	869	13	activity	activity	NOUN
ftr-453	869	14	will	will	AUX
ftr-453	869	15	generate	generate	VERB
ftr-453	869	16	income	income	NOUN
ftr-453	869	17	not	not	PART
ftr-453	869	18	exempt	exempt	ADJ
ftr-453	869	19	from	from	ADP
ftr-453	869	20	taxation	taxation	NOUN
ftr-453	869	21	.	.	PUNCT
ftr-453	870	1	the	the	DET
ftr-453	870	2	imposition	imposition	NOUN
ftr-453	870	3	of	of	ADP
ftr-453	870	4	ubit	ubit	NOUN
ftr-453	870	5	allows	allow	VERB
ftr-453	870	6	the	the	DET
ftr-453	870	7	government	government	NOUN
ftr-453	870	8	to119	to119	PROPN
ftr-453	870	9	impose	impose	VERB
ftr-453	870	10	the	the	DET
ftr-453	870	11	regular	regular	ADJ
ftr-453	870	12	corporate	corporate	ADJ
ftr-453	870	13	tax	tax	NOUN
ftr-453	870	14	and	and	CCONJ
ftr-453	870	15	thereby	thereby	ADV
ftr-453	870	16	recoup	recoup	VERB
ftr-453	870	17	the	the	DET
ftr-453	870	18	revenue	revenue	NOUN
ftr-453	870	19	otherwise	otherwise	ADV
ftr-453	870	20	avoided	avoid	VERB
ftr-453	870	21	by	by	ADP
ftr-453	870	22	the	the	DET
ftr-453	870	23	taxable	taxable	ADJ
ftr-453	870	24	participant	participant	NOUN
ftr-453	870	25	.	.	PUNCT
ftr-453	871	1	irc	irc	VERB
ftr-453	871	2	section	section	NOUN
ftr-453	871	3	514(c)(9	514(c)(9	NOUN
ftr-453	871	4	)	)	PUNCT
ftr-453	871	5	operates	operate	VERB
ftr-453	871	6	for	for	ADP
ftr-453	871	7	a	a	DET
ftr-453	871	8	similar	similar	ADJ
ftr-453	871	9	purpose	purpose	NOUN
ftr-453	871	10	in	in	ADP
ftr-453	871	11	the	the	DET
ftr-453	871	12	partnership	partnership	NOUN
ftr-453	871	13	context	context	NOUN
ftr-453	871	14	by	by	ADP
ftr-453	871	15	imposing	impose	VERB
ftr-453	871	16	the	the	DET
ftr-453	871	17	ubit	ubit	NOUN
ftr-453	871	18	on	on	ADP
ftr-453	871	19	tax	tax	NOUN
ftr-453	871	20	exempt	exempt	ADJ
ftr-453	871	21	educational	educational	ADJ
ftr-453	871	22	institutions	institution	NOUN
ftr-453	871	23	that	that	PRON
ftr-453	871	24	participate	participate	VERB
ftr-453	871	25	in	in	ADP
ftr-453	871	26	partnerships	partnership	NOUN
ftr-453	871	27	owning	own	VERB
ftr-453	871	28	debt	debt	NOUN
ftr-453	871	29	-	-	PUNCT
ftr-453	871	30	financed	finance	VERB
ftr-453	871	31	real	real	ADJ
ftr-453	871	32	property	property	NOUN
ftr-453	871	33	.	.	PUNCT
ftr-453	872	1	in	in	ADP
ftr-453	872	2	general	general	ADJ
ftr-453	872	3	,	,	PUNCT
ftr-453	872	4	the120	the120	ADJ
ftr-453	872	5	ubit	ubit	NOUN
ftr-453	872	6	will	will	AUX
ftr-453	872	7	apply	apply	VERB
ftr-453	872	8	if	if	SCONJ
ftr-453	872	9	a	a	DET
ftr-453	872	10	partnership	partnership	NOUN
ftr-453	872	11	effectively	effectively	ADV
ftr-453	872	12	over	over	ADP
ftr-453	872	13	-	-	PUNCT
ftr-453	872	14	allocates	allocate	NOUN
ftr-453	872	15	income	income	NOUN
ftr-453	872	16	to	to	ADP
ftr-453	872	17	charity.121	charity.121	PROPN
ftr-453	872	18	119	119	NUM
ftr-453	872	19	.	.	PUNCT
ftr-453	873	1	see	see	VERB
ftr-453	873	2	irc	irc	PROPN
ftr-453	873	3	§	§	PROPN
ftr-453	873	4	513(a	513(a	PROPN
ftr-453	873	5	)	)	PUNCT
ftr-453	873	6	(	(	PUNCT
ftr-453	873	7	defining	define	VERB
ftr-453	873	8	“	"	PUNCT
ftr-453	873	9	unrelated	unrelated	ADJ
ftr-453	873	10	trade	trade	NOUN
ftr-453	873	11	or	or	CCONJ
ftr-453	873	12	business	business	NOUN
ftr-453	873	13	”	"	PUNCT
ftr-453	873	14	)	)	PUNCT
ftr-453	873	15	.	.	PUNCT
ftr-453	874	1	120	120	NUM
ftr-453	874	2	.	.	PUNCT
ftr-453	875	1	for	for	ADP
ftr-453	875	2	a	a	DET
ftr-453	875	3	very	very	ADV
ftr-453	875	4	good	good	ADJ
ftr-453	875	5	discussion	discussion	NOUN
ftr-453	875	6	of	of	ADP
ftr-453	875	7	this	this	DET
ftr-453	875	8	extremely	extremely	ADV
ftr-453	875	9	complicated	complicated	ADJ
ftr-453	875	10	provision	provision	NOUN
ftr-453	875	11	,	,	PUNCT
ftr-453	875	12	see	see	VERB
ftr-453	875	13	william	william	PROPN
ftr-453	875	14	b.	b.	PROPN
ftr-453	875	15	holloway	holloway	PROPN
ftr-453	875	16	,	,	PUNCT
ftr-453	875	17	jr	jr	PROPN
ftr-453	875	18	.	.	PROPN
ftr-453	875	19	structuring	structure	VERB
ftr-453	875	20	real	real	ADJ
ftr-453	875	21	estate	estate	NOUN
ftr-453	875	22	investment	investment	NOUN
ftr-453	875	23	partnerships	partnership	NOUN
ftr-453	875	24	with	with	ADP
ftr-453	875	25	tax	tax	NOUN
ftr-453	875	26	-	-	PUNCT
ftr-453	875	27	exempt	exempt	ADJ
ftr-453	875	28	investors	investor	NOUN
ftr-453	875	29	,	,	PUNCT
ftr-453	875	30	87	87	NUM
ftr-453	875	31	tax	tax	NOUN
ftr-453	875	32	notes	note	NOUN
ftr-453	875	33	1517	1517	NUM
ftr-453	875	34	(	(	PUNCT
ftr-453	875	35	june	june	PROPN
ftr-453	875	36	12	12	NUM
ftr-453	875	37	,	,	PUNCT
ftr-453	875	38	2000	2000	NUM
ftr-453	875	39	)	)	PUNCT
ftr-453	875	40	.	.	PUNCT
ftr-453	876	1	121	121	NUM
ftr-453	876	2	.	.	PUNCT
ftr-453	877	1	in	in	ADP
ftr-453	877	2	its	its	PRON
ftr-453	877	3	testimony	testimony	NOUN
ftr-453	877	4	before	before	ADP
ftr-453	877	5	congress	congress	PROPN
ftr-453	877	6	regarding	regard	VERB
ftr-453	877	7	the	the	DET
ftr-453	877	8	over	over	NOUN
ftr-453	877	9	-	-	PUNCT
ftr-453	877	10	allocation	allocation	NOUN
ftr-453	877	11	of	of	ADP
ftr-453	877	12	depreciation	depreciation	NOUN
ftr-453	877	13	deductions	deduction	NOUN
ftr-453	877	14	to	to	ADP
ftr-453	877	15	a	a	DET
ftr-453	877	16	taxable	taxable	ADJ
ftr-453	877	17	participant	participant	NOUN
ftr-453	877	18	,	,	PUNCT
ftr-453	877	19	the	the	DET
ftr-453	877	20	treasury	treasury	NOUN
ftr-453	877	21	gave	give	VERB
ftr-453	877	22	the	the	DET
ftr-453	877	23	following	follow	VERB
ftr-453	877	24	example	example	NOUN
ftr-453	877	25	:	:	PUNCT
ftr-453	878	1	[	[	X
ftr-453	878	2	a]ssume	a]ssume	ADP
ftr-453	878	3	that	that	SCONJ
ftr-453	878	4	a	a	DET
ftr-453	878	5	taxable	taxable	ADJ
ftr-453	878	6	entity	entity	NOUN
ftr-453	878	7	and	and	CCONJ
ftr-453	878	8	[	[	X
ftr-453	878	9	a	a	X
ftr-453	878	10	]	]	X
ftr-453	878	11	tax	tax	NOUN
ftr-453	878	12	-	-	PUNCT
ftr-453	878	13	exempt	exempt	ADJ
ftr-453	878	14	organization	organization	NOUN
ftr-453	878	15	form	form	VERB
ftr-453	878	16	a	a	DET
ftr-453	878	17	partnership	partnership	NOUN
ftr-453	878	18	to	to	PART
ftr-453	878	19	acquire	acquire	VERB
ftr-453	878	20	property	property	NOUN
ftr-453	878	21	for	for	ADP
ftr-453	878	22	$	$	SYM
ftr-453	878	23	1	1	NUM
ftr-453	878	24	million	million	NUM
ftr-453	878	25	,	,	PUNCT
ftr-453	878	26	that	that	SCONJ
ftr-453	878	27	all	all	DET
ftr-453	878	28	depreciation	depreciation	NOUN
ftr-453	878	29	deductions	deduction	NOUN
ftr-453	878	30	are	be	AUX
ftr-453	878	31	allocated	allocate	VERB
ftr-453	878	32	to	to	ADP
ftr-453	878	33	the	the	DET
ftr-453	878	34	taxable	taxable	ADJ
ftr-453	878	35	partner	partner	NOUN
ftr-453	878	36	,	,	PUNCT
ftr-453	878	37	and	and	CCONJ
ftr-453	878	38	that	that	SCONJ
ftr-453	878	39	any	any	DET
ftr-453	878	40	gain	gain	NOUN
ftr-453	878	41	on	on	ADP
ftr-453	878	42	the	the	DET
ftr-453	878	43	sale	sale	NOUN
ftr-453	878	44	of	of	ADP
ftr-453	878	45	the	the	DET
ftr-453	878	46	property	property	NOUN
ftr-453	878	47	is	be	AUX
ftr-453	878	48	allocated	allocate	VERB
ftr-453	878	49	to	to	ADP
ftr-453	878	50	the	the	DET
ftr-453	878	51	taxable	taxable	ADJ
ftr-453	878	52	partner	partner	NOUN
ftr-453	878	53	to	to	ADP
ftr-453	878	54	the	the	DET
ftr-453	878	55	extent	extent	NOUN
ftr-453	878	56	of	of	ADP
ftr-453	878	57	his	his	PRON
ftr-453	878	58	depreciation	depreciation	NOUN
ftr-453	878	59	deductions	deduction	NOUN
ftr-453	878	60	and	and	CCONJ
ftr-453	878	61	then	then	ADV
ftr-453	878	62	divided	divide	VERB
ftr-453	878	63	equally	equally	ADV
ftr-453	878	64	between	between	ADP
ftr-453	878	65	the	the	DET
ftr-453	878	66	partners	partner	NOUN
ftr-453	878	67	.	.	PUNCT
ftr-453	879	1	assume	assume	VERB
ftr-453	879	2	that	that	SCONJ
ftr-453	879	3	the	the	DET
ftr-453	879	4	property	property	NOUN
ftr-453	879	5	is	be	AUX
ftr-453	879	6	sold	sell	VERB
ftr-453	879	7	after	after	ADP
ftr-453	879	8	20	20	NUM
ftr-453	879	9	years	year	NOUN
ftr-453	879	10	.	.	PUNCT
ftr-453	880	1	under	under	ADP
ftr-453	880	2	current	current	ADJ
ftr-453	880	3	law	law	NOUN
ftr-453	880	4	,	,	PUNCT
ftr-453	880	5	the	the	DET
ftr-453	880	6	partnership	partnership	NOUN
ftr-453	880	7	would	would	AUX
ftr-453	880	8	be	be	AUX
ftr-453	880	9	required	require	VERB
ftr-453	880	10	to	to	PART
ftr-453	880	11	use	use	VERB
ftr-453	880	12	40	40	NUM
ftr-453	880	13	-	-	PUNCT
ftr-453	880	14	year	year	NOUN
ftr-453	880	15	straight	straight	ADJ
ftr-453	880	16	line	line	NOUN
ftr-453	880	17	depreciation	depreciation	NOUN
ftr-453	880	18	and	and	CCONJ
ftr-453	880	19	thus	thus	ADV
ftr-453	880	20	the	the	DET
ftr-453	880	21	taxable	taxable	ADJ
ftr-453	880	22	partner	partner	NOUN
ftr-453	880	23	would	would	AUX
ftr-453	880	24	have	have	AUX
ftr-453	880	25	taken	take	VERB
ftr-453	880	26	depreciation	depreciation	NOUN
ftr-453	880	27	deductions	deduction	NOUN
ftr-453	880	28	of	of	ADP
ftr-453	880	29	$	$	SYM
ftr-453	880	30	500,000	500,000	NUM
ftr-453	880	31	by	by	ADP
ftr-453	880	32	the	the	DET
ftr-453	880	33	time	time	NOUN
ftr-453	880	34	of	of	ADP
ftr-453	880	35	the	the	DET
ftr-453	880	36	sale	sale	NOUN
ftr-453	880	37	.	.	PUNCT
ftr-453	881	1	if	if	SCONJ
ftr-453	881	2	40	40	NUM
ftr-453	881	3	-	-	PUNCT
ftr-453	881	4	year	year	NOUN
ftr-453	881	5	straight	straight	ADJ
ftr-453	881	6	line	line	NOUN
ftr-453	881	7	depreciation	depreciation	NOUN
ftr-453	881	8	is	be	AUX
ftr-453	881	9	an	an	DET
ftr-453	881	10	accurate	accurate	ADJ
ftr-453	881	11	measure	measure	NOUN
ftr-453	881	12	of	of	ADP
ftr-453	881	13	true	true	ADJ
ftr-453	881	14	economic	economic	ADJ
ftr-453	881	15	depreciation	depreciation	NOUN
ftr-453	881	16	,	,	PUNCT
ftr-453	881	17	then	then	ADV
ftr-453	881	18	in	in	ADP
ftr-453	881	19	theory	theory	NOUN
ftr-453	881	20	the	the	DET
ftr-453	881	21	building	building	NOUN
ftr-453	881	22	would	would	AUX
ftr-453	881	23	be	be	AUX
ftr-453	881	24	sold	sell	VERB
ftr-453	881	25	for	for	ADP
ftr-453	881	26	$	$	SYM
ftr-453	881	27	500,000	500,000	NUM
ftr-453	881	28	(	(	PUNCT
ftr-453	881	29	$	$	SYM
ftr-453	881	30	1	1	NUM
ftr-453	881	31	million	million	NUM
ftr-453	881	32	less	less	ADJ
ftr-453	881	33	$	$	SYM
ftr-453	881	34	500,000	500,000	NUM
ftr-453	881	35	depreciation	depreciation	NOUN
ftr-453	881	36	)	)	PUNCT
ftr-453	881	37	and	and	CCONJ
ftr-453	881	38	no	no	DET
ftr-453	881	39	gain	gain	NOUN
ftr-453	881	40	would	would	AUX
ftr-453	881	41	be	be	AUX
ftr-453	881	42	realized	realize	VERB
ftr-453	881	43	.	.	PUNCT
ftr-453	882	1	in	in	ADP
ftr-453	882	2	that	that	DET
ftr-453	882	3	case	case	NOUN
ftr-453	882	4	,	,	PUNCT
ftr-453	882	5	the	the	DET
ftr-453	882	6	entire	entire	ADJ
ftr-453	882	7	sales	sale	NOUN
ftr-453	882	8	proceeds	proceed	NOUN
ftr-453	882	9	would	would	AUX
ftr-453	882	10	be	be	AUX
ftr-453	882	11	allocated	allocate	VERB
ftr-453	882	12	to	to	ADP
ftr-453	882	13	the	the	DET
ftr-453	882	14	tax	tax	NOUN
ftr-453	882	15	-	-	PUNCT
ftr-453	882	16	exempt	exempt	ADJ
ftr-453	882	17	partner	partner	NOUN
ftr-453	882	18	and	and	CCONJ
ftr-453	882	19	the	the	DET
ftr-453	882	20	taxable	taxable	ADJ
ftr-453	882	21	partner	partner	NOUN
ftr-453	882	22	would	would	AUX
ftr-453	882	23	have	have	AUX
ftr-453	882	24	suffered	suffer	VERB
ftr-453	882	25	a	a	DET
ftr-453	882	26	true	true	ADJ
ftr-453	882	27	economic	economic	ADJ
ftr-453	882	28	loss	loss	NOUN
ftr-453	882	29	of	of	ADP
ftr-453	882	30	$	$	SYM
ftr-453	882	31	500,000	500,000	NUM
ftr-453	882	32	.	.	PUNCT
ftr-453	883	1	in	in	ADP
ftr-453	883	2	practice	practice	NOUN
ftr-453	883	3	,	,	PUNCT
ftr-453	883	4	however	however	ADV
ftr-453	883	5	,	,	PUNCT
ftr-453	883	6	because	because	SCONJ
ftr-453	883	7	of	of	ADP
ftr-453	883	8	inflation	inflation	NOUN
ftr-453	883	9	and	and	CCONJ
ftr-453	883	10	because	because	SCONJ
ftr-453	883	11	40	40	NUM
ftr-453	883	12	years	year	NOUN
ftr-453	883	13	may	may	AUX
ftr-453	883	14	not	not	PART
ftr-453	883	15	represent	represent	VERB
ftr-453	883	16	true	true	ADJ
ftr-453	883	17	economic	economic	ADJ
ftr-453	883	18	depreciation	depreciation	NOUN
ftr-453	883	19	for	for	ADP
ftr-453	883	20	some	some	DET
ftr-453	883	21	buildings	building	NOUN
ftr-453	883	22	,	,	PUNCT
ftr-453	883	23	the	the	DET
ftr-453	883	24	building	building	NOUN
ftr-453	883	25	could	could	AUX
ftr-453	883	26	be	be	AUX
ftr-453	883	27	expected	expect	VERB
ftr-453	883	28	to	to	PART
ftr-453	883	29	be	be	AUX
ftr-453	883	30	sold	sell	VERB
ftr-453	883	31	for	for	ADP
ftr-453	883	32	more	more	ADJ
ftr-453	883	33	than	than	ADP
ftr-453	883	34	its	its	PRON
ftr-453	883	35	basis	basis	NOUN
ftr-453	883	36	.	.	PUNCT
ftr-453	884	1	thus	thus	ADV
ftr-453	884	2	,	,	PUNCT
ftr-453	884	3	for	for	ADP
ftr-453	884	4	example	example	NOUN
ftr-453	884	5	,	,	PUNCT
ftr-453	884	6	if	if	SCONJ
ftr-453	884	7	the	the	DET
ftr-453	884	8	building	building	NOUN
ftr-453	884	9	was	be	AUX
ftr-453	884	10	sold	sell	VERB
ftr-453	884	11	for	for	ADP
ftr-453	884	12	$	$	SYM
ftr-453	884	13	1	1	NUM
ftr-453	884	14	million	million	NUM
ftr-453	884	15	,	,	PUNCT
ftr-453	884	16	the	the	DET
ftr-453	884	17	gain	gain	NOUN
ftr-453	884	18	of	of	ADP
ftr-453	884	19	$	$	SYM
ftr-453	884	20	500,000	500,000	NUM
ftr-453	884	21	would	would	AUX
ftr-453	884	22	be	be	AUX
ftr-453	884	23	allocated	allocate	VERB
ftr-453	884	24	to	to	ADP
ftr-453	884	25	the	the	DET
ftr-453	884	26	taxable	taxable	ADJ
ftr-453	884	27	partner	partner	NOUN
ftr-453	884	28	.	.	PUNCT
ftr-453	885	1	in	in	ADP
ftr-453	885	2	this	this	DET
ftr-453	885	3	case	case	NOUN
ftr-453	885	4	,	,	PUNCT
ftr-453	885	5	the	the	DET
ftr-453	885	6	taxable	taxable	ADJ
ftr-453	885	7	partner	partner	NOUN
ftr-453	885	8	would	would	AUX
ftr-453	885	9	have	have	AUX
ftr-453	885	10	received	receive	VERB
ftr-453	885	11	the	the	DET
ftr-453	885	12	benefit	benefit	NOUN
ftr-453	885	13	of	of	ADP
ftr-453	885	14	deducting	deduct	VERB
ftr-453	885	15	depreciation	depreciation	NOUN
ftr-453	885	16	allowances	allowance	NOUN
ftr-453	885	17	in	in	ADP
ftr-453	885	18	the	the	DET
ftr-453	885	19	early	early	ADJ
ftr-453	885	20	years	year	NOUN
ftr-453	885	21	which	which	PRON
ftr-453	885	22	would	would	AUX
ftr-453	885	23	be	be	AUX
ftr-453	885	24	offset	offset	VERB
ftr-453	885	25	by	by	ADP
ftr-453	885	26	gain	gain	NOUN
ftr-453	885	27	deferred	defer	VERB
ftr-453	885	28	until	until	ADP
ftr-453	885	29	the	the	DET
ftr-453	885	30	later	later	ADJ
ftr-453	885	31	years	year	NOUN
ftr-453	885	32	.	.	PUNCT
ftr-453	886	1	because	because	SCONJ
ftr-453	886	2	there	there	PRON
ftr-453	886	3	is	be	VERB
ftr-453	886	4	a	a	DET
ftr-453	886	5	common	common	ADJ
ftr-453	886	6	expectation	expectation	NOUN
ftr-453	886	7	that	that	SCONJ
ftr-453	886	8	real	real	ADJ
ftr-453	886	9	estate	estate	NOUN
ftr-453	886	10	will	will	AUX
ftr-453	886	11	not	not	PART
ftr-453	886	12	decline	decline	VERB
ftr-453	886	13	,	,	PUNCT
ftr-453	886	14	in	in	ADP
ftr-453	886	15	nominal	nominal	ADJ
ftr-453	886	16	value	value	NOUN
ftr-453	886	17	,	,	PUNCT
ftr-453	886	18	the	the	DET
ftr-453	886	19	gain	gain	NOUN
ftr-453	886	20	on	on	ADP
ftr-453	886	21	the	the	DET
ftr-453	886	22	property	property	NOUN
ftr-453	886	23	will	will	AUX
ftr-453	886	24	equal	equal	VERB
ftr-453	886	25	or	or	CCONJ
ftr-453	886	26	exceed	exceed	VERB
ftr-453	886	27	depreciation	depreciation	NOUN
ftr-453	886	28	deductions	deduction	NOUN
ftr-453	886	29	.	.	PUNCT
ftr-453	887	1	hearings	hearing	NOUN
ftr-453	887	2	,	,	PUNCT
ftr-453	887	3	supra	supra	PROPN
ftr-453	887	4	note	note	PROPN
ftr-453	887	5	114	114	NUM
ftr-453	887	6	,	,	PUNCT
ftr-453	887	7	at	at	ADP
ftr-453	887	8	52	52	NUM
ftr-453	887	9	.	.	PUNCT
ftr-453	888	1	the	the	DET
ftr-453	888	2	taxable	taxable	ADJ
ftr-453	888	3	partner	partner	NOUN
ftr-453	888	4	’s	’s	PART
ftr-453	888	5	taking	taking	NOUN
ftr-453	888	6	of	of	ADP
ftr-453	888	7	all	all	DET
ftr-453	888	8	depreciation	depreciation	NOUN
ftr-453	888	9	deductions	deduction	NOUN
ftr-453	888	10	essentially	essentially	ADV
ftr-453	888	11	results	result	VERB
ftr-453	888	12	in	in	ADP
ftr-453	888	13	more	more	ADJ
ftr-453	888	14	income	income	NOUN
ftr-453	888	15	being	be	AUX
ftr-453	888	16	allocated	allocate	VERB
ftr-453	888	17	to	to	ADP
ftr-453	888	18	the	the	DET
ftr-453	888	19	exempt	exempt	ADJ
ftr-453	888	20	organization	organization	NOUN
ftr-453	888	21	.	.	PUNCT
ftr-453	889	1	that	that	DET
ftr-453	889	2	allocation	allocation	NOUN
ftr-453	889	3	is	be	AUX
ftr-453	889	4	disproportionate	disproportionate	ADJ
ftr-453	889	5	to	to	ADP
ftr-453	889	6	the	the	DET
ftr-453	889	7	extent	extent	NOUN
ftr-453	889	8	it	it	PRON
ftr-453	889	9	exceeds	exceed	VERB
ftr-453	889	10	allocations	allocation	NOUN
ftr-453	889	11	of	of	ADP
ftr-453	889	12	losses	loss	NOUN
ftr-453	889	13	.	.	PUNCT
ftr-453	890	1	the	the	DET
ftr-453	890	2	example	example	NOUN
ftr-453	890	3	appears	appear	VERB
ftr-453	890	4	to	to	PART
ftr-453	890	5	be	be	AUX
ftr-453	890	6	based	base	VERB
ftr-453	890	7	on	on	ADP
ftr-453	890	8	a	a	DET
ftr-453	890	9	transaction	transaction	NOUN
ftr-453	890	10	in	in	ADP
ftr-453	890	11	which	which	PRON
ftr-453	890	12	georgetown	georgetown	PROPN
ftr-453	890	13	university	university	PROPN
ftr-453	890	14	contributed	contribute	VERB
ftr-453	890	15	depreciable	depreciable	ADJ
ftr-453	890	16	debt	debt	NOUN
ftr-453	890	17	-	-	PUNCT
ftr-453	890	18	financed	finance	VERB
ftr-453	890	19	property	property	NOUN
ftr-453	890	20	to	to	ADP
ftr-453	890	21	a	a	DET
ftr-453	890	22	partnership	partnership	NOUN
ftr-453	890	23	and	and	CCONJ
ftr-453	890	24	then	then	ADV
ftr-453	890	25	sought	seek	VERB
ftr-453	890	26	to	to	PART
ftr-453	890	27	allocate	allocate	VERB
ftr-453	890	28	the	the	DET
ftr-453	890	29	depreciation	depreciation	NOUN
ftr-453	890	30	to	to	ADP
ftr-453	890	31	the	the	DET
ftr-453	890	32	taxable	taxable	ADJ
ftr-453	890	33	partners	partner	NOUN
ftr-453	890	34	.	.	PUNCT
ftr-453	891	1	see	see	VERB
ftr-453	891	2	smith	smith	PROPN
ftr-453	891	3	v.	v.	PROPN
ftr-453	891	4	commissioner	commissioner	PROPN
ftr-453	891	5	,	,	PUNCT
ftr-453	891	6	50	50	NUM
ftr-453	891	7	t.c	t.c	PROPN
ftr-453	891	8	.	.	PROPN
ftr-453	891	9	memo	memo	NOUN
ftr-453	891	10	(	(	PUNCT
ftr-453	891	11	cch	cch	NOUN
ftr-453	891	12	)	)	PUNCT
ftr-453	891	13	1444	1444	NUM
ftr-453	891	14	(	(	PUNCT
ftr-453	891	15	1985	1985	NUM
ftr-453	891	16	)	)	PUNCT
ftr-453	891	17	.	.	PUNCT
ftr-453	892	1	the	the	DET
ftr-453	892	2	court	court	NOUN
ftr-453	892	3	sidestepped	sidestep	VERB
ftr-453	892	4	the	the	DET
ftr-453	892	5	partnership	partnership	NOUN
ftr-453	892	6	allocation	allocation	NOUN
ftr-453	892	7	issue	issue	NOUN
ftr-453	892	8	by	by	ADP
ftr-453	892	9	simply	simply	ADV
ftr-453	892	10	deciding	decide	VERB
ftr-453	892	11	that	that	SCONJ
ftr-453	892	12	the	the	DET
ftr-453	892	13	partnership	partnership	NOUN
ftr-453	892	14	never	never	ADV
ftr-453	892	15	actually	actually	ADV
ftr-453	892	16	owned	own	VERB
ftr-453	892	17	the	the	DET
ftr-453	892	18	property	property	NOUN
ftr-453	892	19	.	.	PUNCT
ftr-453	893	1	see	see	VERB
ftr-453	893	2	i	i	PRON
ftr-453	893	3	d.	d.	PROPN
ftr-453	893	4	under	under	ADP
ftr-453	893	5	subchapter	subchapter	NOUN
ftr-453	893	6	k	k	PROPN
ftr-453	893	7	as	as	SCONJ
ftr-453	893	8	presently	presently	ADV
ftr-453	893	9	written	write	VERB
ftr-453	893	10	,	,	PUNCT
ftr-453	893	11	the	the	DET
ftr-453	893	12	allocations	allocation	NOUN
ftr-453	893	13	would	would	AUX
ftr-453	893	14	not	not	PART
ftr-453	893	15	have	have	AUX
ftr-453	893	16	been	be	AUX
ftr-453	893	17	considered	consider	VERB
ftr-453	893	18	insubstantial	insubstantial	ADJ
ftr-453	893	19	(	(	PUNCT
ftr-453	893	20	i.e.	i.e.	X
ftr-453	893	21	,	,	PUNCT
ftr-453	893	22	the	the	DET
ftr-453	893	23	allocations	allocation	NOUN
ftr-453	893	24	would	would	AUX
ftr-453	893	25	have	have	AUX
ftr-453	893	26	been	be	AUX
ftr-453	893	27	respected	respect	VERB
ftr-453	893	28	and	and	CCONJ
ftr-453	893	29	the	the	DET
ftr-453	893	30	tax	tax	NOUN
ftr-453	893	31	benefit	benefit	NOUN
ftr-453	893	32	allowed	allow	VERB
ftr-453	893	33	)	)	PUNCT
ftr-453	893	34	because	because	SCONJ
ftr-453	893	35	the	the	DET
ftr-453	893	36	assumption	assumption	NOUN
ftr-453	893	37	that	that	SCONJ
ftr-453	893	38	the	the	DET
ftr-453	893	39	property	property	NOUN
ftr-453	893	40	’s	’s	PART
ftr-453	893	41	fair	fair	ADJ
ftr-453	893	42	market	market	NOUN
ftr-453	893	43	value	value	NOUN
ftr-453	893	44	will	will	AUX
ftr-453	893	45	be	be	AUX
ftr-453	893	46	higher	high	ADJ
ftr-453	893	47	than	than	ADP
ftr-453	893	48	basis	basis	NOUN
ftr-453	893	49	and	and	CCONJ
ftr-453	893	50	therefore	therefore	ADV
ftr-453	893	51	result	result	VERB
ftr-453	893	52	in	in	ADP
ftr-453	893	53	gain	gain	NOUN
ftr-453	893	54	to	to	ADP
ftr-453	893	55	the	the	DET
ftr-453	893	56	taxable	taxable	ADJ
ftr-453	893	57	participant	participant	NOUN
ftr-453	893	58	is	be	AUX
ftr-453	893	59	precluded	preclude	VERB
ftr-453	893	60	by	by	ADP
ftr-453	893	61	the	the	DET
ftr-453	893	62	“	"	PUNCT
ftr-453	893	63	fair	fair	ADJ
ftr-453	893	64	market	market	NOUN
ftr-453	893	65	value	value	NOUN
ftr-453	893	66	equals	equal	VERB
ftr-453	893	67	basis	basis	NOUN
ftr-453	893	68	”	"	PUNCT
ftr-453	893	69	presumption	presumption	NOUN
ftr-453	893	70	.	.	PUNCT
ftr-453	894	1	see	see	VERB
ftr-453	894	2	regs	reg	NOUN
ftr-453	894	3	.	.	PUNCT
ftr-453	895	1	§	§	PROPN
ftr-453	895	2	1.704	1.704	NUM
ftr-453	895	3	-	-	NUM
ftr-453	895	4	1(b)(2)(iii)(c	1(b)(2)(iii)(c	NUM
ftr-453	895	5	)	)	PUNCT
ftr-453	895	6	(	(	PUNCT
ftr-453	895	7	flush	flush	ADJ
ftr-453	895	8	language	language	NOUN
ftr-453	895	9	)	)	PUNCT
ftr-453	895	10	.	.	PUNCT
ftr-453	896	1	irc	irc	PROPN
ftr-453	896	2	§	§	PROPN
ftr-453	896	3	514(c)(9	514(c)(9	PROPN
ftr-453	896	4	)	)	PUNCT
ftr-453	896	5	would	would	AUX
ftr-453	896	6	essentially	essentially	ADV
ftr-453	896	7	recapture	recapture	VERB
ftr-453	896	8	the	the	DET
ftr-453	896	9	sheltered	sheltered	ADJ
ftr-453	896	10	tax	tax	NOUN
ftr-453	896	11	by	by	ADP
ftr-453	896	12	imposing	impose	VERB
ftr-453	896	13	ubit	ubit	NOUN
ftr-453	896	14	on	on	ADP
ftr-453	896	15	the	the	DET
ftr-453	896	16	exempt	exempt	ADJ
ftr-453	896	17	organizations	organization	NOUN
ftr-453	896	18	allocable	allocable	ADJ
ftr-453	896	19	share	share	NOUN
ftr-453	896	20	of	of	ADP
ftr-453	896	21	income	income	NOUN
ftr-453	896	22	from	from	ADP
ftr-453	896	23	the	the	DET
ftr-453	896	24	property	property	NOUN
ftr-453	896	25	.	.	PUNCT
ftr-453	897	1	2001	2001	NUM
ftr-453	897	2	]	]	PUNCT
ftr-453	897	3	when	when	SCONJ
ftr-453	897	4	charity	charity	NOUN
ftr-453	897	5	aids	aids	PROPN
ftr-453	897	6	tax	tax	NOUN
ftr-453	897	7	shelters	shelter	NOUN
ftr-453	897	8	797	797	NUM
ftr-453	897	9	the	the	DET
ftr-453	897	10	effective	effective	ADJ
ftr-453	897	11	over	over	ADP
ftr-453	897	12	-	-	PUNCT
ftr-453	897	13	allocation	allocation	NOUN
ftr-453	897	14	of	of	ADP
ftr-453	897	15	income	income	NOUN
ftr-453	897	16	,	,	PUNCT
ftr-453	897	17	of	of	ADP
ftr-453	897	18	course	course	NOUN
ftr-453	897	19	,	,	PUNCT
ftr-453	897	20	is	be	AUX
ftr-453	897	21	the	the	DET
ftr-453	897	22	economic	economic	ADJ
ftr-453	897	23	equivalent	equivalent	NOUN
ftr-453	897	24	of	of	ADP
ftr-453	897	25	transferring	transfer	VERB
ftr-453	897	26	losses	loss	NOUN
ftr-453	897	27	unusable	unusable	ADJ
ftr-453	897	28	by	by	ADP
ftr-453	897	29	charity	charity	NOUN
ftr-453	897	30	to	to	ADP
ftr-453	897	31	taxable	taxable	ADJ
ftr-453	897	32	participants	participant	NOUN
ftr-453	897	33	.	.	PUNCT
ftr-453	898	1	by	by	ADP
ftr-453	898	2	allocating	allocate	VERB
ftr-453	898	3	more	more	ADJ
ftr-453	898	4	income	income	NOUN
ftr-453	898	5	to	to	ADP
ftr-453	898	6	charity	charity	NOUN
ftr-453	898	7	,	,	PUNCT
ftr-453	898	8	rather	rather	ADV
ftr-453	898	9	than	than	ADP
ftr-453	898	10	taking	take	VERB
ftr-453	898	11	its	its	PRON
ftr-453	898	12	proper	proper	ADJ
ftr-453	898	13	share	share	NOUN
ftr-453	898	14	of	of	ADP
ftr-453	898	15	income	income	NOUN
ftr-453	898	16	,	,	PUNCT
ftr-453	898	17	the	the	DET
ftr-453	898	18	taxable	taxable	ADJ
ftr-453	898	19	partner	partner	NOUN
ftr-453	898	20	shelters	shelter	NOUN
ftr-453	898	21	income	income	NOUN
ftr-453	898	22	and	and	CCONJ
ftr-453	898	23	pays	pay	VERB
ftr-453	898	24	less	less	ADJ
ftr-453	898	25	tax	tax	NOUN
ftr-453	898	26	.	.	PUNCT
ftr-453	899	1	the	the	DET
ftr-453	899	2	ubit	ubit	NOUN
ftr-453	899	3	essentially122	essentially122	PROPN
ftr-453	899	4	recaptures	recapture	VERB
ftr-453	899	5	the	the	DET
ftr-453	899	6	avoided	avoided	ADJ
ftr-453	899	7	tax	tax	NOUN
ftr-453	899	8	from	from	ADP
ftr-453	899	9	charity	charity	NOUN
ftr-453	899	10	and	and	CCONJ
ftr-453	899	11	restores	restore	VERB
ftr-453	899	12	to	to	ADP
ftr-453	899	13	the	the	DET
ftr-453	899	14	government	government	NOUN
ftr-453	899	15	revenue	revenue	NOUN
ftr-453	899	16	avoided	avoid	VERB
ftr-453	899	17	by	by	ADP
ftr-453	899	18	the	the	DET
ftr-453	899	19	taxable	taxable	ADJ
ftr-453	899	20	participant.123	participant.123	NOUN
ftr-453	899	21	irc	irc	VERB
ftr-453	899	22	section	section	NOUN
ftr-453	899	23	337(b	337(b	PROPN
ftr-453	899	24	)	)	PUNCT
ftr-453	899	25	and	and	CCONJ
ftr-453	899	26	(	(	PUNCT
ftr-453	899	27	d	d	NOUN
ftr-453	899	28	)	)	PUNCT
ftr-453	899	29	,	,	PUNCT
ftr-453	899	30	the	the	DET
ftr-453	899	31	latter	latter	ADJ
ftr-453	899	32	as	as	SCONJ
ftr-453	899	33	implemented	implement	VERB
ftr-453	899	34	by	by	ADP
ftr-453	899	35	treasury	treasury	PROPN
ftr-453	899	36	regulations	regulation	NOUN
ftr-453	899	37	section	section	NOUN
ftr-453	899	38	1.337(d)-4	1.337(d)-4	PROPN
ftr-453	899	39	,	,	PUNCT
ftr-453	899	40	operate	operate	VERB
ftr-453	899	41	in	in	ADP
ftr-453	899	42	the	the	DET
ftr-453	899	43	corporate	corporate	ADJ
ftr-453	899	44	context	context	NOUN
ftr-453	899	45	to	to	PART
ftr-453	899	46	prevent	prevent	VERB
ftr-453	899	47	the	the	DET
ftr-453	899	48	circumvention	circumvention	NOUN
ftr-453	899	49	of	of	ADP
ftr-453	899	50	the	the	DET
ftr-453	899	51	general	general	ADJ
ftr-453	899	52	utilities	utility	NOUN
ftr-453	899	53	repeal	repeal	NOUN
ftr-453	899	54	.	.	PUNCT
ftr-453	900	1	the	the	DET
ftr-453	900	2	transactions	transaction	NOUN
ftr-453	900	3	to	to	PART
ftr-453	900	4	which	which	PRON
ftr-453	900	5	irc124	irc124	PROPN
ftr-453	900	6	section	section	NOUN
ftr-453	900	7	337(b)(2	337(b)(2	NUM
ftr-453	900	8	)	)	PUNCT
ftr-453	900	9	and	and	CCONJ
ftr-453	900	10	treasury	treasury	PROPN
ftr-453	900	11	regulations	regulation	NOUN
ftr-453	900	12	section	section	PROPN
ftr-453	900	13	1.337(d)-4	1.337(d)-4	NUM
ftr-453	900	14	are	be	AUX
ftr-453	900	15	aimed	aim	VERB
ftr-453	900	16	involve	involve	VERB
ftr-453	900	17	the	the	DET
ftr-453	900	18	distribution	distribution	NOUN
ftr-453	900	19	of	of	ADP
ftr-453	900	20	appreciated	appreciated	ADJ
ftr-453	900	21	assets	asset	NOUN
ftr-453	900	22	by	by	ADP
ftr-453	900	23	a	a	DET
ftr-453	900	24	controlled	control	VERB
ftr-453	900	25	corporation	corporation	NOUN
ftr-453	900	26	.	.	PUNCT
ftr-453	901	1	if	if	SCONJ
ftr-453	901	2	the	the	DET
ftr-453	901	3	appreciated	appreciated	ADJ
ftr-453	901	4	assets	asset	NOUN
ftr-453	901	5	are	be	AUX
ftr-453	901	6	distributed	distribute	VERB
ftr-453	901	7	to	to	ADP
ftr-453	901	8	the	the	DET
ftr-453	901	9	controlling	control	VERB
ftr-453	901	10	corporate	corporate	ADJ
ftr-453	901	11	shareholder	shareholder	NOUN
ftr-453	901	12	,	,	PUNCT
ftr-453	901	13	no	no	DET
ftr-453	901	14	gain	gain	NOUN
ftr-453	901	15	is	be	AUX
ftr-453	901	16	recognized	recognize	VERB
ftr-453	901	17	by	by	ADP
ftr-453	901	18	the	the	DET
ftr-453	901	19	liquidating	liquidating	NOUN
ftr-453	901	20	corporation	corporation	NOUN
ftr-453	901	21	and	and	CCONJ
ftr-453	901	22	the	the	DET
ftr-453	901	23	recipient	recipient	NOUN
ftr-453	901	24	corporation	corporation	NOUN
ftr-453	901	25	takes	take	VERB
ftr-453	901	26	a	a	DET
ftr-453	901	27	carryover	carryover	NOUN
ftr-453	901	28	basis	basis	NOUN
ftr-453	901	29	,	,	PUNCT
ftr-453	901	30	and	and	CCONJ
ftr-453	901	31	gain	gain	NOUN
ftr-453	901	32	is	be	AUX
ftr-453	901	33	merely	merely	ADV
ftr-453	901	34	deferred	defer	VERB
ftr-453	901	35	.	.	PUNCT
ftr-453	902	1	if	if	SCONJ
ftr-453	902	2	the	the	DET
ftr-453	902	3	appreciated	appreciated	ADJ
ftr-453	902	4	assets125	assets125	PROPN
ftr-453	902	5	are	be	AUX
ftr-453	902	6	distributed	distribute	VERB
ftr-453	902	7	to	to	ADP
ftr-453	902	8	a	a	DET
ftr-453	902	9	charitable	charitable	ADJ
ftr-453	902	10	organization	organization	NOUN
ftr-453	902	11	,	,	PUNCT
ftr-453	902	12	however	however	ADV
ftr-453	902	13	,	,	PUNCT
ftr-453	902	14	the	the	DET
ftr-453	902	15	gain	gain	NOUN
ftr-453	902	16	will	will	AUX
ftr-453	902	17	be	be	AUX
ftr-453	902	18	entirely	entirely	ADV
ftr-453	902	19	foregone	foregone	ADJ
ftr-453	902	20	since	since	SCONJ
ftr-453	902	21	the	the	DET
ftr-453	902	22	charitable	charitable	ADJ
ftr-453	902	23	organization	organization	NOUN
ftr-453	902	24	will	will	AUX
ftr-453	902	25	likely	likely	ADV
ftr-453	902	26	report	report	VERB
ftr-453	902	27	no	no	DET
ftr-453	902	28	gain	gain	NOUN
ftr-453	902	29	on	on	ADP
ftr-453	902	30	the	the	DET
ftr-453	902	31	later	later	ADJ
ftr-453	902	32	disposition	disposition	NOUN
ftr-453	902	33	of	of	ADP
ftr-453	902	34	the	the	DET
ftr-453	902	35	property	property	NOUN
ftr-453	902	36	.	.	PUNCT
ftr-453	903	1	that	that	PRON
ftr-453	903	2	is	is	ADV
ftr-453	903	3	,	,	PUNCT
ftr-453	903	4	the	the	DET
ftr-453	903	5	gain	gain	NOUN
ftr-453	903	6	will	will	AUX
ftr-453	903	7	be	be	AUX
ftr-453	903	8	sheltered	shelter	VERB
ftr-453	903	9	by	by	ADP
ftr-453	903	10	the126	the126	PROPN
ftr-453	903	11	organization	organization	NOUN
ftr-453	903	12	’s	’s	PART
ftr-453	903	13	tax	tax	NOUN
ftr-453	903	14	exemption	exemption	NOUN
ftr-453	903	15	.	.	PUNCT
ftr-453	904	1	irc	irc	PROPN
ftr-453	904	2	section	section	NOUN
ftr-453	904	3	337(b)(2	337(b)(2	NUM
ftr-453	904	4	)	)	PUNCT
ftr-453	904	5	prevents	prevent	VERB
ftr-453	904	6	this	this	DET
ftr-453	904	7	result	result	NOUN
ftr-453	904	8	by	by	ADP
ftr-453	904	9	treating	treat	VERB
ftr-453	904	10	the	the	DET
ftr-453	904	11	transaction	transaction	NOUN
ftr-453	904	12	as	as	SCONJ
ftr-453	904	13	though	though	SCONJ
ftr-453	904	14	the	the	DET
ftr-453	904	15	assets	asset	NOUN
ftr-453	904	16	were	be	AUX
ftr-453	904	17	first	first	ADV
ftr-453	904	18	sold	sell	VERB
ftr-453	904	19	for	for	ADP
ftr-453	904	20	their	their	PRON
ftr-453	904	21	fair	fair	ADJ
ftr-453	904	22	market	market	NOUN
ftr-453	904	23	value	value	NOUN
ftr-453	904	24	,	,	PUNCT
ftr-453	904	25	resulting	result	VERB
ftr-453	904	26	in	in	ADP
ftr-453	904	27	a	a	DET
ftr-453	904	28	taxable	taxable	ADJ
ftr-453	904	29	event	event	NOUN
ftr-453	904	30	for	for	ADP
ftr-453	904	31	the	the	DET
ftr-453	904	32	liquidating	liquidating	NOUN
ftr-453	904	33	corporation	corporation	NOUN
ftr-453	904	34	,	,	PUNCT
ftr-453	904	35	and	and	CCONJ
ftr-453	904	36	then	then	ADV
ftr-453	904	37	distributed	distribute	VERB
ftr-453	904	38	to	to	ADP
ftr-453	904	39	charity	charity	NOUN
ftr-453	904	40	.	.	PUNCT
ftr-453	905	1	in	in	ADP
ftr-453	905	2	effect	effect	NOUN
ftr-453	905	3	section	section	NOUN
ftr-453	905	4	337(b	337(b	PROPN
ftr-453	905	5	)	)	PUNCT
ftr-453	905	6	and	and	CCONJ
ftr-453	905	7	treasury	treasury	PROPN
ftr-453	905	8	regulations	regulation	NOUN
ftr-453	905	9	section	section	NOUN
ftr-453	905	10	1.337(d)-4	1.337(d)-4	NUM
ftr-453	905	11	accelerate	accelerate	NOUN
ftr-453	905	12	the	the	DET
ftr-453	905	13	tax	tax	NOUN
ftr-453	905	14	the	the	DET
ftr-453	905	15	shareholders	shareholder	NOUN
ftr-453	905	16	would	would	AUX
ftr-453	905	17	have	have	AUX
ftr-453	905	18	indirectly	indirectly	ADV
ftr-453	905	19	paid	pay	VERB
ftr-453	905	20	if	if	SCONJ
ftr-453	905	21	they	they	PRON
ftr-453	905	22	had	have	AUX
ftr-453	905	23	sold	sell	VERB
ftr-453	905	24	their	their	PRON
ftr-453	905	25	stock	stock	NOUN
ftr-453	905	26	to	to	ADP
ftr-453	905	27	a	a	DET
ftr-453	905	28	taxable	taxable	ADJ
ftr-453	905	29	purchaser	purchaser	NOUN
ftr-453	905	30	.	.	PUNCT
ftr-453	906	1	the	the	DET
ftr-453	906	2	deemed	deem	VERB
ftr-453	906	3	sale	sale	NOUN
ftr-453	906	4	does	do	AUX
ftr-453	906	5	not	not	PART
ftr-453	906	6	occur	occur	VERB
ftr-453	906	7	,	,	PUNCT
ftr-453	906	8	however	however	ADV
ftr-453	906	9	,	,	PUNCT
ftr-453	906	10	if	if	SCONJ
ftr-453	906	11	the	the	DET
ftr-453	906	12	charitable	charitable	ADJ
ftr-453	906	13	recipient	recipient	NOUN
ftr-453	906	14	will	will	AUX
ftr-453	906	15	use	use	VERB
ftr-453	906	16	the	the	DET
ftr-453	906	17	assets	asset	NOUN
ftr-453	906	18	in	in	ADP
ftr-453	906	19	an	an	DET
ftr-453	906	20	unrelated	unrelated	ADJ
ftr-453	906	21	trade	trade	NOUN
ftr-453	906	22	or	or	CCONJ
ftr-453	906	23	business	business	NOUN
ftr-453	906	24	.	.	PUNCT
ftr-453	907	1	yet	yet	ADV
ftr-453	907	2	again	again	ADV
ftr-453	907	3	,	,	PUNCT
ftr-453	907	4	imposing	impose	VERB
ftr-453	907	5	the	the	DET
ftr-453	907	6	ubit	ubit	NOUN
ftr-453	907	7	allows	allow	VERB
ftr-453	907	8	the	the	DET
ftr-453	907	9	government	government	NOUN
ftr-453	907	10	to	to	PART
ftr-453	907	11	recoup	recoup	VERB
ftr-453	907	12	revenues	revenue	NOUN
ftr-453	907	13	otherwise	otherwise	ADV
ftr-453	907	14	lost	lose	VERB
ftr-453	907	15	.	.	PUNCT
ftr-453	908	1	irc	irc	PROPN
ftr-453	908	2	section	section	NOUN
ftr-453	908	3	1245(b)(3	1245(b)(3	NUM
ftr-453	908	4	)	)	PUNCT
ftr-453	908	5	and	and	CCONJ
ftr-453	908	6	(	(	PUNCT
ftr-453	908	7	7	7	X
ftr-453	908	8	)	)	PUNCT
ftr-453	908	9	operate	operate	VERB
ftr-453	908	10	in	in	ADP
ftr-453	908	11	conjunction	conjunction	NOUN
ftr-453	908	12	with	with	ADP
ftr-453	908	13	ubit	ubit	NOUN
ftr-453	908	14	to	to	PART
ftr-453	908	15	prevent	prevent	VERB
ftr-453	908	16	what	what	PRON
ftr-453	908	17	is	be	AUX
ftr-453	908	18	essentially	essentially	ADV
ftr-453	908	19	the	the	DET
ftr-453	908	20	“	"	PUNCT
ftr-453	908	21	conversion	conversion	NOUN
ftr-453	908	22	”	"	PUNCT
ftr-453	908	23	of	of	ADP
ftr-453	908	24	ordinary	ordinary	ADJ
ftr-453	908	25	income	income	NOUN
ftr-453	908	26	into	into	ADP
ftr-453	908	27	capital	capital	NOUN
ftr-453	908	28	gains	gain	NOUN
ftr-453	908	29	income	income	NOUN
ftr-453	908	30	via	via	ADP
ftr-453	908	31	the	the	DET
ftr-453	908	32	use	use	NOUN
ftr-453	908	33	of	of	ADP
ftr-453	908	34	charity	charity	NOUN
ftr-453	908	35	.	.	PUNCT
ftr-453	909	1	for	for	ADP
ftr-453	909	2	economic	economic	ADJ
ftr-453	909	3	policy	policy	NOUN
ftr-453	909	4	reasons	reason	NOUN
ftr-453	909	5	,	,	PUNCT
ftr-453	909	6	taxpayers	taxpayer	NOUN
ftr-453	909	7	are	be	AUX
ftr-453	909	8	allowed	allow	VERB
ftr-453	909	9	depreciation	depreciation	NOUN
ftr-453	909	10	deductions	deduction	NOUN
ftr-453	909	11	that	that	PRON
ftr-453	909	12	exceed	exceed	VERB
ftr-453	909	13	the	the	DET
ftr-453	909	14	actual	actual	ADJ
ftr-453	909	15	economic	economic	ADJ
ftr-453	909	16	decline	decline	NOUN
ftr-453	909	17	in	in	ADP
ftr-453	909	18	an	an	DET
ftr-453	909	19	122	122	NUM
ftr-453	909	20	.	.	PUNCT
ftr-453	910	1	cf	cf	NOUN
ftr-453	910	2	.	.	PUNCT
ftr-453	911	1	rev	rev	PROPN
ftr-453	911	2	.	.	PUNCT
ftr-453	912	1	rul	rul	PROPN
ftr-453	912	2	.	.	PUNCT
ftr-453	913	1	99	99	NUM
ftr-453	913	2	-	-	SYM
ftr-453	913	3	43	43	NUM
ftr-453	913	4	,	,	PUNCT
ftr-453	913	5	1999	1999	NUM
ftr-453	913	6	-	-	SYM
ftr-453	913	7	42	42	NUM
ftr-453	913	8	i.r.b	i.r.b	NOUN
ftr-453	913	9	.	.	PUNCT
ftr-453	914	1	506	506	NUM
ftr-453	914	2	(	(	PUNCT
ftr-453	914	3	over	over	ADP
ftr-453	914	4	-	-	PUNCT
ftr-453	914	5	allocation	allocation	NOUN
ftr-453	914	6	of	of	ADP
ftr-453	914	7	income	income	NOUN
ftr-453	914	8	from	from	ADP
ftr-453	914	9	the	the	DET
ftr-453	914	10	discharge	discharge	NOUN
ftr-453	914	11	of	of	ADP
ftr-453	914	12	indebtedness	indebtedness	NOUN
ftr-453	914	13	to	to	ADP
ftr-453	914	14	an	an	DET
ftr-453	914	15	exempt	exempt	ADJ
ftr-453	914	16	taxpayer	taxpayer	NOUN
ftr-453	914	17	(	(	PUNCT
ftr-453	914	18	exempt	exempt	ADJ
ftr-453	914	19	from	from	ADP
ftr-453	914	20	tax	tax	NOUN
ftr-453	914	21	on	on	ADP
ftr-453	914	22	discharge	discharge	NOUN
ftr-453	914	23	of	of	ADP
ftr-453	914	24	indebtedness	indebtedness	NOUN
ftr-453	914	25	income	income	NOUN
ftr-453	914	26	by	by	ADP
ftr-453	914	27	virtue	virtue	NOUN
ftr-453	914	28	of	of	ADP
ftr-453	914	29	irc	irc	PROPN
ftr-453	914	30	§	§	PROPN
ftr-453	914	31	108(a)(1)(b	108(a)(1)(b	PROPN
ftr-453	914	32	)	)	PUNCT
ftr-453	914	33	)	)	PUNCT
ftr-453	914	34	resulted	result	VERB
ftr-453	914	35	in	in	ADP
ftr-453	914	36	reduced	reduced	ADJ
ftr-453	914	37	tax	tax	NOUN
ftr-453	914	38	liability	liability	NOUN
ftr-453	914	39	to	to	ADP
ftr-453	914	40	taxable	taxable	ADJ
ftr-453	914	41	partner	partner	NOUN
ftr-453	914	42	and	and	CCONJ
ftr-453	914	43	therefore	therefore	ADV
ftr-453	914	44	was	be	AUX
ftr-453	914	45	disregarded	disregard	VERB
ftr-453	914	46	.	.	PUNCT
ftr-453	914	47	)	)	PUNCT
ftr-453	915	1	123	123	NUM
ftr-453	915	2	.	.	PUNCT
ftr-453	916	1	irc	irc	PROPN
ftr-453	916	2	§	§	PROPN
ftr-453	916	3	514(c)(9	514(c)(9	PROPN
ftr-453	916	4	)	)	PUNCT
ftr-453	916	5	would	would	AUX
ftr-453	916	6	essentially	essentially	ADV
ftr-453	916	7	recapture	recapture	VERB
ftr-453	916	8	the	the	DET
ftr-453	916	9	sheltered	sheltered	ADJ
ftr-453	916	10	tax	tax	NOUN
ftr-453	916	11	by	by	ADP
ftr-453	916	12	imposing	impose	VERB
ftr-453	916	13	ubit	ubit	NOUN
ftr-453	916	14	on	on	ADP
ftr-453	916	15	the	the	DET
ftr-453	916	16	exempt	exempt	ADJ
ftr-453	916	17	organization	organization	NOUN
ftr-453	916	18	’s	’s	PART
ftr-453	916	19	allocable	allocable	ADJ
ftr-453	916	20	share	share	NOUN
ftr-453	916	21	of	of	ADP
ftr-453	916	22	income	income	NOUN
ftr-453	916	23	from	from	ADP
ftr-453	916	24	the	the	DET
ftr-453	916	25	property	property	NOUN
ftr-453	916	26	.	.	PUNCT
ftr-453	917	1	124	124	NUM
ftr-453	917	2	.	.	PUNCT
ftr-453	918	1	in	in	ADP
ftr-453	918	2	general	general	ADJ
ftr-453	918	3	utilities	utility	NOUN
ftr-453	918	4	&	&	CCONJ
ftr-453	918	5	operating	operating	PROPN
ftr-453	918	6	co.	co.	PROPN
ftr-453	918	7	v.	v.	ADP
ftr-453	918	8	helvering	helvering	PROPN
ftr-453	918	9	,	,	PUNCT
ftr-453	918	10	a	a	DET
ftr-453	918	11	corporation	corporation	NOUN
ftr-453	918	12	was	be	AUX
ftr-453	918	13	not	not	PART
ftr-453	918	14	required	require	VERB
ftr-453	918	15	to	to	PART
ftr-453	918	16	recognize	recognize	VERB
ftr-453	918	17	gain	gain	NOUN
ftr-453	918	18	upon	upon	SCONJ
ftr-453	918	19	the	the	DET
ftr-453	918	20	distribution	distribution	NOUN
ftr-453	918	21	of	of	ADP
ftr-453	918	22	appreciated	appreciated	ADJ
ftr-453	918	23	property	property	NOUN
ftr-453	918	24	to	to	ADP
ftr-453	918	25	shareholders	shareholder	NOUN
ftr-453	918	26	.	.	PUNCT
ftr-453	919	1	296	296	NUM
ftr-453	919	2	u.s	u.s	PROPN
ftr-453	919	3	.	.	PROPN
ftr-453	919	4	200	200	NUM
ftr-453	919	5	(	(	PUNCT
ftr-453	919	6	1935	1935	NUM
ftr-453	919	7	)	)	PUNCT
ftr-453	919	8	.	.	PUNCT
ftr-453	920	1	the	the	DET
ftr-453	920	2	general	general	ADJ
ftr-453	920	3	utilities	utility	NOUN
ftr-453	920	4	ruling	ruling	NOUN
ftr-453	920	5	was	be	AUX
ftr-453	920	6	reversed	reverse	VERB
ftr-453	920	7	by	by	ADP
ftr-453	920	8	the	the	DET
ftr-453	920	9	tax	tax	NOUN
ftr-453	920	10	reform	reform	PROPN
ftr-453	920	11	act	act	NOUN
ftr-453	920	12	of	of	ADP
ftr-453	920	13	1986	1986	NUM
ftr-453	920	14	and	and	CCONJ
ftr-453	920	15	now	now	ADV
ftr-453	920	16	corporations	corporation	NOUN
ftr-453	920	17	must	must	AUX
ftr-453	920	18	generally	generally	ADV
ftr-453	920	19	recognize	recognize	VERB
ftr-453	920	20	gain	gain	NOUN
ftr-453	920	21	(	(	PUNCT
ftr-453	920	22	but	but	CCONJ
ftr-453	920	23	not	not	PART
ftr-453	920	24	loss	loss	NOUN
ftr-453	920	25	)	)	PUNCT
ftr-453	920	26	on	on	ADP
ftr-453	920	27	the	the	DET
ftr-453	920	28	distribution	distribution	NOUN
ftr-453	920	29	of	of	ADP
ftr-453	920	30	appreciated	appreciated	ADJ
ftr-453	920	31	property	property	NOUN
ftr-453	920	32	.	.	PUNCT
ftr-453	921	1	see	see	VERB
ftr-453	921	2	irc	irc	PROPN
ftr-453	921	3	§	§	PROPN
ftr-453	921	4	311(b	311(b	PROPN
ftr-453	921	5	)	)	PUNCT
ftr-453	921	6	.	.	PUNCT
ftr-453	922	1	125	125	NUM
ftr-453	922	2	.	.	PUNCT
ftr-453	922	3	see	see	VERB
ftr-453	922	4	irc	irc	PROPN
ftr-453	922	5	§	§	PROPN
ftr-453	922	6	334(b	334(b	PROPN
ftr-453	922	7	)	)	PUNCT
ftr-453	922	8	.	.	PUNCT
ftr-453	923	1	126	126	X
ftr-453	923	2	.	.	PUNCT
ftr-453	924	1	see	see	VERB
ftr-453	924	2	irc	irc	PROPN
ftr-453	924	3	§	§	PROPN
ftr-453	924	4	501(c)(3	501(c)(3	NUM
ftr-453	924	5	)	)	PUNCT
ftr-453	924	6	;	;	PUNCT
ftr-453	924	7	see	see	VERB
ftr-453	924	8	also	also	ADV
ftr-453	924	9	,	,	PUNCT
ftr-453	924	10	irc	irc	PROPN
ftr-453	924	11	§	§	PROPN
ftr-453	924	12	512(b)(5	512(b)(5	NUM
ftr-453	924	13	)	)	PUNCT
ftr-453	924	14	(	(	PUNCT
ftr-453	924	15	unrelated	unrelated	ADJ
ftr-453	924	16	business	business	NOUN
ftr-453	924	17	taxable	taxable	ADJ
ftr-453	924	18	income	income	NOUN
ftr-453	924	19	does	do	AUX
ftr-453	924	20	not	not	PART
ftr-453	924	21	include	include	VERB
ftr-453	924	22	gain	gain	NOUN
ftr-453	924	23	from	from	ADP
ftr-453	924	24	disposition	disposition	NOUN
ftr-453	924	25	of	of	ADP
ftr-453	924	26	non	non	ADJ
ftr-453	924	27	-	-	ADJ
ftr-453	924	28	inventory	inventory	ADJ
ftr-453	924	29	property	property	NOUN
ftr-453	924	30	or	or	CCONJ
ftr-453	924	31	property	property	NOUN
ftr-453	924	32	not	not	PART
ftr-453	924	33	held	hold	VERB
ftr-453	924	34	primarily	primarily	ADV
ftr-453	924	35	for	for	ADP
ftr-453	924	36	sale	sale	NOUN
ftr-453	924	37	to	to	ADP
ftr-453	924	38	customers	customer	NOUN
ftr-453	924	39	in	in	ADP
ftr-453	924	40	the	the	DET
ftr-453	924	41	ordinary	ordinary	ADJ
ftr-453	924	42	course	course	NOUN
ftr-453	924	43	of	of	ADP
ftr-453	924	44	business	business	NOUN
ftr-453	924	45	)	)	PUNCT
ftr-453	924	46	.	.	PUNCT
ftr-453	925	1	798	798	NUM
ftr-453	925	2	florida	florida	PROPN
ftr-453	925	3	tax	tax	NOUN
ftr-453	925	4	review	review	NOUN
ftr-453	925	5	[	[	X
ftr-453	925	6	vol	vol	NOUN
ftr-453	925	7	.	.	PUNCT
ftr-453	926	1	4:12	4:12	NUM
ftr-453	926	2	asset	asset	NOUN
ftr-453	926	3	’s	’s	PART
ftr-453	926	4	value	value	NOUN
ftr-453	926	5	.	.	PUNCT
ftr-453	927	1	if	if	SCONJ
ftr-453	927	2	the	the	DET
ftr-453	927	3	asset	asset	NOUN
ftr-453	927	4	is	be	AUX
ftr-453	927	5	later	later	ADV
ftr-453	927	6	sold	sell	VERB
ftr-453	927	7	at	at	ADP
ftr-453	927	8	a	a	DET
ftr-453	927	9	gain	gain	NOUN
ftr-453	927	10	(	(	PUNCT
ftr-453	927	11	i.e.	i.e.	X
ftr-453	927	12	,	,	PUNCT
ftr-453	927	13	fair	fair	ADJ
ftr-453	927	14	market	market	NOUN
ftr-453	927	15	value	value	NOUN
ftr-453	927	16	exceeds127	exceeds127	PROPN
ftr-453	927	17	adjusted	adjust	VERB
ftr-453	927	18	basis	basis	NOUN
ftr-453	927	19	)	)	PUNCT
ftr-453	927	20	,	,	PUNCT
ftr-453	927	21	the	the	DET
ftr-453	927	22	selling	sell	VERB
ftr-453	927	23	taxpayer	taxpayer	NOUN
ftr-453	927	24	must	must	AUX
ftr-453	927	25	report	report	VERB
ftr-453	927	26	a	a	DET
ftr-453	927	27	portion	portion	NOUN
ftr-453	927	28	of	of	ADP
ftr-453	927	29	the	the	DET
ftr-453	927	30	gain	gain	NOUN
ftr-453	927	31	otherwise	otherwise	ADV
ftr-453	927	32	taxable	taxable	ADJ
ftr-453	927	33	at	at	ADP
ftr-453	927	34	capital	capital	NOUN
ftr-453	927	35	gains	gain	NOUN
ftr-453	927	36	rates	rate	NOUN
ftr-453	927	37	as	as	ADP
ftr-453	927	38	ordinary	ordinary	ADJ
ftr-453	927	39	income	income	NOUN
ftr-453	927	40	.	.	PUNCT
ftr-453	928	1	in	in	ADP
ftr-453	928	2	this	this	DET
ftr-453	928	3	manner	manner	NOUN
ftr-453	928	4	,	,	PUNCT
ftr-453	928	5	the	the	DET
ftr-453	928	6	code128	code128	PROPN
ftr-453	928	7	recoups	recoup	VERB
ftr-453	928	8	the	the	DET
ftr-453	928	9	tax	tax	NOUN
ftr-453	928	10	benefit	benefit	NOUN
ftr-453	928	11	resulting	result	VERB
ftr-453	928	12	from	from	ADP
ftr-453	928	13	accelerated	accelerated	ADJ
ftr-453	928	14	depreciation	depreciation	NOUN
ftr-453	928	15	.	.	PUNCT
ftr-453	929	1	that	that	DET
ftr-453	929	2	benefit	benefit	NOUN
ftr-453	929	3	is	be	AUX
ftr-453	929	4	best	well	ADV
ftr-453	929	5	described	describe	VERB
ftr-453	929	6	as	as	ADP
ftr-453	929	7	the	the	DET
ftr-453	929	8	payment	payment	NOUN
ftr-453	929	9	of	of	ADP
ftr-453	929	10	less	less	ADJ
ftr-453	929	11	tax	tax	NOUN
ftr-453	929	12	at	at	ADP
ftr-453	929	13	the	the	DET
ftr-453	929	14	ordinary	ordinary	ADJ
ftr-453	929	15	rate	rate	NOUN
ftr-453	929	16	,	,	PUNCT
ftr-453	929	17	under	under	ADP
ftr-453	929	18	the	the	DET
ftr-453	929	19	assumption	assumption	NOUN
ftr-453	929	20	that	that	SCONJ
ftr-453	929	21	the	the	DET
ftr-453	929	22	asset	asset	NOUN
ftr-453	929	23	actually	actually	ADV
ftr-453	929	24	declined	decline	VERB
ftr-453	929	25	in	in	ADP
ftr-453	929	26	value	value	NOUN
ftr-453	929	27	by	by	ADP
ftr-453	929	28	the	the	DET
ftr-453	929	29	amount	amount	NOUN
ftr-453	929	30	of	of	ADP
ftr-453	929	31	the	the	DET
ftr-453	929	32	accelerated	accelerate	VERB
ftr-453	929	33	depreciation	depreciation	NOUN
ftr-453	929	34	deduction	deduction	NOUN
ftr-453	929	35	.	.	PUNCT
ftr-453	930	1	to	to	ADP
ftr-453	930	2	the	the	DET
ftr-453	930	3	extent	extent	NOUN
ftr-453	930	4	the	the	DET
ftr-453	930	5	asset	asset	NOUN
ftr-453	930	6	is	be	AUX
ftr-453	930	7	sold	sell	VERB
ftr-453	930	8	at	at	ADP
ftr-453	930	9	a	a	DET
ftr-453	930	10	gain	gain	NOUN
ftr-453	930	11	,	,	PUNCT
ftr-453	930	12	that	that	DET
ftr-453	930	13	assumption	assumption	NOUN
ftr-453	930	14	is	be	AUX
ftr-453	930	15	proven	prove	VERB
ftr-453	930	16	false	false	ADJ
ftr-453	930	17	and	and	CCONJ
ftr-453	930	18	the	the	DET
ftr-453	930	19	government	government	NOUN
ftr-453	930	20	is	be	AUX
ftr-453	930	21	“	"	PUNCT
ftr-453	930	22	owed	owe	VERB
ftr-453	930	23	”	"	PUNCT
ftr-453	930	24	the	the	DET
ftr-453	930	25	foregone	foregone	NOUN
ftr-453	930	26	tax	tax	NOUN
ftr-453	930	27	.	.	PUNCT
ftr-453	931	1	if	if	SCONJ
ftr-453	931	2	the	the	DET
ftr-453	931	3	gain	gain	NOUN
ftr-453	931	4	is	be	AUX
ftr-453	931	5	taxed	tax	VERB
ftr-453	931	6	at	at	ADP
ftr-453	931	7	capital	capital	NOUN
ftr-453	931	8	gains	gain	NOUN
ftr-453	931	9	rate	rate	NOUN
ftr-453	931	10	,	,	PUNCT
ftr-453	931	11	because	because	SCONJ
ftr-453	931	12	of	of	ADP
ftr-453	931	13	the	the	DET
ftr-453	931	14	operation	operation	NOUN
ftr-453	931	15	of	of	ADP
ftr-453	931	16	irc	irc	PROPN
ftr-453	931	17	section	section	NOUN
ftr-453	931	18	1231	1231	NUM
ftr-453	931	19	,	,	PUNCT
ftr-453	931	20	the	the	DET
ftr-453	931	21	government	government	NOUN
ftr-453	931	22	does	do	AUX
ftr-453	931	23	not	not	PART
ftr-453	931	24	fully	fully	ADV
ftr-453	931	25	recoup	recoup	VERB
ftr-453	931	26	the	the	DET
ftr-453	931	27	undeserved	undeserved	ADJ
ftr-453	931	28	benefit.129	benefit.129	PROPN
ftr-453	931	29	thus	thus	ADV
ftr-453	931	30	,	,	PUNCT
ftr-453	931	31	irc	irc	AUX
ftr-453	931	32	section	section	NOUN
ftr-453	931	33	1245	1245	NUM
ftr-453	931	34	imposes	impose	VERB
ftr-453	931	35	ordinary	ordinary	ADJ
ftr-453	931	36	income	income	NOUN
ftr-453	931	37	rates	rate	NOUN
ftr-453	931	38	on	on	ADP
ftr-453	931	39	the	the	DET
ftr-453	931	40	gain	gain	NOUN
ftr-453	931	41	to	to	ADP
ftr-453	931	42	the	the	DET
ftr-453	931	43	extent	extent	NOUN
ftr-453	931	44	that	that	PRON
ftr-453	931	45	gain	gain	NOUN
ftr-453	931	46	is	be	AUX
ftr-453	931	47	attributable	attributable	ADJ
ftr-453	931	48	to	to	ADP
ftr-453	931	49	previous	previous	ADJ
ftr-453	931	50	depreciation	depreciation	NOUN
ftr-453	931	51	deductions	deduction	NOUN
ftr-453	931	52	.	.	PUNCT
ftr-453	932	1	the	the	DET
ftr-453	932	2	section	section	NOUN
ftr-453	932	3	1245	1245	NUM
ftr-453	932	4	rules	rule	NOUN
ftr-453	932	5	provide	provide	VERB
ftr-453	932	6	an	an	DET
ftr-453	932	7	exception	exception	NOUN
ftr-453	932	8	,	,	PUNCT
ftr-453	932	9	however	however	ADV
ftr-453	932	10	,	,	PUNCT
ftr-453	932	11	when	when	SCONJ
ftr-453	932	12	property	property	NOUN
ftr-453	932	13	is	be	AUX
ftr-453	932	14	distributed	distribute	VERB
ftr-453	932	15	to	to	ADP
ftr-453	932	16	a	a	DET
ftr-453	932	17	controlling	control	VERB
ftr-453	932	18	corporation	corporation	NOUN
ftr-453	932	19	.	.	PUNCT
ftr-453	933	1	in	in	ADP
ftr-453	933	2	such	such	ADJ
ftr-453	933	3	cases	case	NOUN
ftr-453	933	4	,	,	PUNCT
ftr-453	933	5	the	the	DET
ftr-453	933	6	controlling	control	VERB
ftr-453	933	7	corporation	corporation	NOUN
ftr-453	933	8	will	will	AUX
ftr-453	933	9	return	return	VERB
ftr-453	933	10	the	the	DET
ftr-453	933	11	undeserved	undeserved	ADJ
ftr-453	933	12	amount	amount	NOUN
ftr-453	933	13	when	when	SCONJ
ftr-453	933	14	it	it	PRON
ftr-453	933	15	sells	sell	VERB
ftr-453	933	16	or	or	CCONJ
ftr-453	933	17	disposes	dispose	VERB
ftr-453	933	18	of	of	ADP
ftr-453	933	19	the	the	DET
ftr-453	933	20	property	property	NOUN
ftr-453	933	21	.	.	PUNCT
ftr-453	934	1	if	if	SCONJ
ftr-453	934	2	the	the	DET
ftr-453	934	3	controlling	control	VERB
ftr-453	934	4	corporation	corporation	NOUN
ftr-453	934	5	is	be	AUX
ftr-453	934	6	a	a	DET
ftr-453	934	7	charitable	charitable	ADJ
ftr-453	934	8	organization	organization	NOUN
ftr-453	934	9	,	,	PUNCT
ftr-453	934	10	however	however	ADV
ftr-453	934	11	,	,	PUNCT
ftr-453	934	12	the	the	DET
ftr-453	934	13	government	government	NOUN
ftr-453	934	14	may	may	AUX
ftr-453	934	15	never	never	ADV
ftr-453	934	16	recoup	recoup	VERB
ftr-453	934	17	the	the	DET
ftr-453	934	18	undeserved	undeserved	ADJ
ftr-453	934	19	benefit	benefit	NOUN
ftr-453	934	20	because	because	SCONJ
ftr-453	934	21	the	the	DET
ftr-453	934	22	gain	gain	NOUN
ftr-453	934	23	,	,	PUNCT
ftr-453	934	24	if	if	SCONJ
ftr-453	934	25	any	any	PRON
ftr-453	934	26	,	,	PUNCT
ftr-453	934	27	upon	upon	SCONJ
ftr-453	934	28	the	the	DET
ftr-453	934	29	subsequent	subsequent	ADJ
ftr-453	934	30	disposition	disposition	NOUN
ftr-453	934	31	of	of	ADP
ftr-453	934	32	the	the	DET
ftr-453	934	33	property	property	NOUN
ftr-453	934	34	will	will	AUX
ftr-453	934	35	be	be	AUX
ftr-453	934	36	exempt	exempt	ADJ
ftr-453	934	37	from	from	ADP
ftr-453	934	38	tax	tax	NOUN
ftr-453	934	39	.	.	PUNCT
ftr-453	935	1	irc	irc	AUX
ftr-453	935	2	section	section	NOUN
ftr-453	935	3	1245(b)(3)130	1245(b)(3)130	PROPN
ftr-453	935	4	therefore	therefore	ADV
ftr-453	935	5	requires	require	VERB
ftr-453	935	6	recognition	recognition	NOUN
ftr-453	935	7	of	of	ADP
ftr-453	935	8	ordinary	ordinary	ADJ
ftr-453	935	9	gain	gain	NOUN
ftr-453	935	10	,	,	PUNCT
ftr-453	935	11	not	not	PART
ftr-453	935	12	to	to	PART
ftr-453	935	13	exceed	exceed	VERB
ftr-453	935	14	previous	previous	ADJ
ftr-453	935	15	depreciation	depreciation	NOUN
ftr-453	935	16	allowed	allow	VERB
ftr-453	935	17	,	,	PUNCT
ftr-453	935	18	when	when	SCONJ
ftr-453	935	19	the	the	DET
ftr-453	935	20	property	property	NOUN
ftr-453	935	21	is	be	AUX
ftr-453	935	22	distributed	distribute	VERB
ftr-453	935	23	to	to	ADP
ftr-453	935	24	a	a	DET
ftr-453	935	25	charitable	charitable	ADJ
ftr-453	935	26	organization	organization	NOUN
ftr-453	935	27	.	.	PUNCT
ftr-453	936	1	for	for	ADP
ftr-453	936	2	the	the	DET
ftr-453	936	3	same	same	ADJ
ftr-453	936	4	recuperative	recuperative	ADJ
ftr-453	936	5	reasons	reason	NOUN
ftr-453	936	6	previously	previously	ADV
ftr-453	936	7	noted	note	VERB
ftr-453	936	8	,	,	PUNCT
ftr-453	936	9	recognition131	recognition131	PROPN
ftr-453	936	10	is	be	AUX
ftr-453	936	11	not	not	PART
ftr-453	936	12	required	require	VERB
ftr-453	936	13	if	if	SCONJ
ftr-453	936	14	the	the	DET
ftr-453	936	15	charitable	charitable	ADJ
ftr-453	936	16	organization	organization	NOUN
ftr-453	936	17	’s	’s	PART
ftr-453	936	18	use	use	NOUN
ftr-453	936	19	of	of	ADP
ftr-453	936	20	the	the	DET
ftr-453	936	21	property	property	NOUN
ftr-453	936	22	results	result	NOUN
ftr-453	936	23	in	in	ADP
ftr-453	936	24	the	the	DET
ftr-453	936	25	ubit	ubit	NOUN
ftr-453	936	26	.	.	PUNCT
ftr-453	937	1	finally	finally	ADV
ftr-453	937	2	,	,	PUNCT
ftr-453	937	3	the	the	DET
ftr-453	937	4	question	question	NOUN
ftr-453	937	5	of	of	ADP
ftr-453	937	6	how	how	SCONJ
ftr-453	937	7	the	the	DET
ftr-453	937	8	law	law	NOUN
ftr-453	937	9	should	should	AUX
ftr-453	937	10	respond	respond	VERB
ftr-453	937	11	when	when	SCONJ
ftr-453	937	12	charity	charity	NOUN
ftr-453	937	13	aids	aid	VERB
ftr-453	937	14	a	a	DET
ftr-453	937	15	tax	tax	NOUN
ftr-453	937	16	shelter	shelter	NOUN
ftr-453	937	17	arises	arise	VERB
ftr-453	937	18	implicitly	implicitly	ADV
ftr-453	937	19	,	,	PUNCT
ftr-453	937	20	if	if	SCONJ
ftr-453	937	21	not	not	PART
ftr-453	937	22	explicitly	explicitly	ADV
ftr-453	937	23	,	,	PUNCT
ftr-453	937	24	in	in	ADP
ftr-453	937	25	contemporary	contemporary	ADJ
ftr-453	937	26	discussions	discussion	NOUN
ftr-453	937	27	with	with	ADP
ftr-453	937	28	regard	regard	NOUN
ftr-453	937	29	to	to	ADP
ftr-453	937	30	tax	tax	NOUN
ftr-453	937	31	shelters	shelter	NOUN
ftr-453	937	32	.	.	PUNCT
ftr-453	938	1	under	under	ADP
ftr-453	938	2	the	the	DET
ftr-453	938	3	clinton	clinton	PROPN
ftr-453	938	4	administration	administration	PROPN
ftr-453	938	5	’s	’s	PART
ftr-453	938	6	proposal	proposal	NOUN
ftr-453	938	7	,	,	PUNCT
ftr-453	938	8	charity	charity	NOUN
ftr-453	938	9	’s	’s	PART
ftr-453	938	10	income	income	NOUN
ftr-453	938	11	from	from	ADP
ftr-453	938	12	participation	participation	NOUN
ftr-453	938	13	in	in	ADP
ftr-453	938	14	a	a	DET
ftr-453	938	15	tax	tax	NOUN
ftr-453	938	16	shelter	shelter	NOUN
ftr-453	938	17	transaction	transaction	NOUN
ftr-453	938	18	would	would	AUX
ftr-453	938	19	be	be	AUX
ftr-453	938	20	classified	classify	VERB
ftr-453	938	21	as	as	ADP
ftr-453	938	22	ubit	ubit	NOUN
ftr-453	938	23	.	.	PUNCT
ftr-453	939	1	a	a	DET
ftr-453	939	2	separate	separate	ADJ
ftr-453	939	3	proposal	proposal	NOUN
ftr-453	939	4	would	would	AUX
ftr-453	939	5	deny	deny	VERB
ftr-453	939	6	the	the	DET
ftr-453	939	7	taxable	taxable	ADJ
ftr-453	939	8	party	party	NOUN
ftr-453	939	9	the	the	DET
ftr-453	939	10	tax	tax	NOUN
ftr-453	939	11	benefit132	benefit132	X
ftr-453	939	12	arising	arise	VERB
ftr-453	939	13	from	from	ADP
ftr-453	939	14	a	a	DET
ftr-453	939	15	tax	tax	NOUN
ftr-453	939	16	shelter	shelter	NOUN
ftr-453	939	17	transaction	transaction	NOUN
ftr-453	939	18	and	and	CCONJ
ftr-453	939	19	make	make	VERB
ftr-453	939	20	charity	charity	NOUN
ftr-453	939	21	’s	’s	PART
ftr-453	939	22	involvement	involvement	NOUN
ftr-453	939	23	evidence	evidence	NOUN
ftr-453	939	24	127	127	NUM
ftr-453	939	25	.	.	PUNCT
ftr-453	940	1	see	see	VERB
ftr-453	940	2	generally	generally	ADV
ftr-453	940	3	,	,	PUNCT
ftr-453	940	4	jeff	jeff	PROPN
ftr-453	940	5	strnad	strnad	PROPN
ftr-453	940	6	,	,	PUNCT
ftr-453	940	7	tax	tax	NOUN
ftr-453	940	8	depreciation	depreciation	NOUN
ftr-453	940	9	and	and	CCONJ
ftr-453	940	10	risk	risk	NOUN
ftr-453	940	11	,	,	PUNCT
ftr-453	940	12	52	52	NUM
ftr-453	940	13	smu	smu	PROPN
ftr-453	940	14	l.	l.	PROPN
ftr-453	940	15	rev	rev	PROPN
ftr-453	940	16	.	.	PROPN
ftr-453	940	17	547	547	NUM
ftr-453	940	18	,	,	PUNCT
ftr-453	940	19	547	547	NUM
ftr-453	940	20	(	(	PUNCT
ftr-453	940	21	1999	1999	NUM
ftr-453	940	22	)	)	PUNCT
ftr-453	940	23	(	(	PUNCT
ftr-453	940	24	“	"	PUNCT
ftr-453	940	25	although	although	SCONJ
ftr-453	940	26	some	some	DET
ftr-453	940	27	parts	part	NOUN
ftr-453	940	28	of	of	ADP
ftr-453	940	29	u.s	u.s	PROPN
ftr-453	940	30	.	.	PROPN
ftr-453	940	31	law	law	PROPN
ftr-453	940	32	aim	aim	VERB
ftr-453	940	33	to	to	PART
ftr-453	940	34	replicate	replicate	VERB
ftr-453	940	35	economic	economic	ADJ
ftr-453	940	36	depreciation	depreciation	NOUN
ftr-453	940	37	,	,	PUNCT
ftr-453	940	38	tax	tax	NOUN
ftr-453	940	39	depreciation	depreciation	NOUN
ftr-453	940	40	is	be	AUX
ftr-453	940	41	normally	normally	ADV
ftr-453	940	42	allowed	allow	VERB
ftr-453	940	43	at	at	ADP
ftr-453	940	44	a	a	DET
ftr-453	940	45	rate	rate	NOUN
ftr-453	940	46	that	that	PRON
ftr-453	940	47	is	be	AUX
ftr-453	940	48	faster	fast	ADJ
ftr-453	940	49	than	than	ADP
ftr-453	940	50	economic	economic	ADJ
ftr-453	940	51	depreciation	depreciation	NOUN
ftr-453	940	52	.	.	PUNCT
ftr-453	940	53	”	"	PUNCT
ftr-453	940	54	)	)	PUNCT
ftr-453	940	55	.	.	PUNCT
ftr-453	941	1	128	128	X
ftr-453	941	2	.	.	PUNCT
ftr-453	942	1	see	see	VERB
ftr-453	942	2	irc	irc	ADV
ftr-453	942	3	§	§	PROPN
ftr-453	942	4	1245(a	1245(a	NUM
ftr-453	942	5	)	)	PUNCT
ftr-453	942	6	.	.	PUNCT
ftr-453	943	1	129	129	NUM
ftr-453	943	2	.	.	PUNCT
ftr-453	944	1	“	"	PUNCT
ftr-453	944	2	the	the	DET
ftr-453	944	3	taxpayer	taxpayer	NOUN
ftr-453	944	4	who	who	PRON
ftr-453	944	5	has	have	AUX
ftr-453	944	6	taken	take	VERB
ftr-453	944	7	excessive	excessive	ADJ
ftr-453	944	8	depreciation	depreciation	NOUN
ftr-453	944	9	deductions	deduction	NOUN
ftr-453	944	10	and	and	CCONJ
ftr-453	944	11	then	then	ADV
ftr-453	944	12	sells	sell	VERB
ftr-453	944	13	an	an	DET
ftr-453	944	14	asset	asset	NOUN
ftr-453	944	15	,	,	PUNCT
ftr-453	944	16	therefore	therefore	ADV
ftr-453	944	17	,	,	PUNCT
ftr-453	944	18	has	have	AUX
ftr-453	944	19	in	in	ADP
ftr-453	944	20	effect	effect	NOUN
ftr-453	944	21	converted	convert	VERB
ftr-453	944	22	ordinary	ordinary	ADJ
ftr-453	944	23	income	income	NOUN
ftr-453	944	24	into	into	ADP
ftr-453	944	25	a	a	DET
ftr-453	944	26	capital	capital	NOUN
ftr-453	944	27	gain	gain	NOUN
ftr-453	944	28	.	.	PUNCT
ftr-453	944	29	”	"	PUNCT
ftr-453	945	1	s.	s.	PROPN
ftr-453	945	2	rep	rep	PROPN
ftr-453	945	3	.	.	PROPN
ftr-453	946	1	no	no	PROPN
ftr-453	946	2	.	.	NOUN
ftr-453	946	3	1881	1881	NUM
ftr-453	947	1	,	,	PUNCT
ftr-453	947	2	87th	87th	ADJ
ftr-453	947	3	cong	cong	NOUN
ftr-453	947	4	.	.	PUNCT
ftr-453	947	5	,	,	PUNCT
ftr-453	947	6	2nd	2nd	ADJ
ftr-453	947	7	sess	sess	NOUN
ftr-453	947	8	.	.	PUNCT
ftr-453	948	1	95	95	NUM
ftr-453	948	2	(	(	PUNCT
ftr-453	948	3	1962	1962	NUM
ftr-453	948	4	)	)	PUNCT
ftr-453	948	5	.	.	PUNCT
ftr-453	949	1	130	130	NUM
ftr-453	949	2	.	.	PUNCT
ftr-453	950	1	see	see	VERB
ftr-453	950	2	irc	irc	PROPN
ftr-453	950	3	§	§	PROPN
ftr-453	950	4	512(b)(5	512(b)(5	NUM
ftr-453	950	5	)	)	PUNCT
ftr-453	950	6	(	(	PUNCT
ftr-453	950	7	unrelated	unrelated	ADJ
ftr-453	950	8	business	business	NOUN
ftr-453	950	9	taxable	taxable	ADJ
ftr-453	950	10	income	income	NOUN
ftr-453	950	11	does	do	AUX
ftr-453	950	12	not	not	PART
ftr-453	950	13	include	include	VERB
ftr-453	950	14	gain	gain	NOUN
ftr-453	950	15	from	from	ADP
ftr-453	950	16	disposition	disposition	NOUN
ftr-453	950	17	of	of	ADP
ftr-453	950	18	non	non	ADJ
ftr-453	950	19	-	-	ADJ
ftr-453	950	20	inventory	inventory	ADJ
ftr-453	950	21	property	property	NOUN
ftr-453	950	22	or	or	CCONJ
ftr-453	950	23	property	property	NOUN
ftr-453	950	24	not	not	PART
ftr-453	950	25	held	hold	VERB
ftr-453	950	26	primarily	primarily	ADV
ftr-453	950	27	for	for	ADP
ftr-453	950	28	sale	sale	NOUN
ftr-453	950	29	to	to	ADP
ftr-453	950	30	customers	customer	NOUN
ftr-453	950	31	in	in	ADP
ftr-453	950	32	the	the	DET
ftr-453	950	33	ordinary	ordinary	ADJ
ftr-453	950	34	course	course	NOUN
ftr-453	950	35	of	of	ADP
ftr-453	950	36	business	business	NOUN
ftr-453	950	37	)	)	PUNCT
ftr-453	950	38	.	.	PUNCT
ftr-453	951	1	131	131	X
ftr-453	951	2	.	.	PUNCT
ftr-453	952	1	the	the	DET
ftr-453	952	2	tax	tax	NOUN
ftr-453	952	3	avoidance	avoidance	NOUN
ftr-453	952	4	effect	effect	NOUN
ftr-453	952	5	will	will	AUX
ftr-453	952	6	most	most	ADV
ftr-453	952	7	likely	likely	ADV
ftr-453	952	8	arise	arise	VERB
ftr-453	952	9	when	when	SCONJ
ftr-453	952	10	charity	charity	NOUN
ftr-453	952	11	itself	itself	PRON
ftr-453	952	12	is	be	AUX
ftr-453	952	13	attempting	attempt	VERB
ftr-453	952	14	to	to	PART
ftr-453	952	15	avoid	avoid	VERB
ftr-453	952	16	taxation	taxation	NOUN
ftr-453	952	17	.	.	PUNCT
ftr-453	953	1	for	for	ADP
ftr-453	953	2	example	example	NOUN
ftr-453	953	3	,	,	PUNCT
ftr-453	953	4	charity	charity	NOUN
ftr-453	953	5	might	might	AUX
ftr-453	953	6	create	create	VERB
ftr-453	953	7	a	a	DET
ftr-453	953	8	wholly	wholly	ADV
ftr-453	953	9	owned	own	VERB
ftr-453	953	10	subsidiary	subsidiary	NOUN
ftr-453	953	11	to	to	PART
ftr-453	953	12	engage	engage	VERB
ftr-453	953	13	in	in	ADP
ftr-453	953	14	an	an	DET
ftr-453	953	15	unrelated	unrelated	ADJ
ftr-453	953	16	trade	trade	NOUN
ftr-453	953	17	or	or	CCONJ
ftr-453	953	18	business	business	NOUN
ftr-453	953	19	.	.	PUNCT
ftr-453	954	1	to	to	ADP
ftr-453	954	2	zero	zero	NUM
ftr-453	954	3	-	-	PUNCT
ftr-453	954	4	out	out	ADP
ftr-453	954	5	the	the	DET
ftr-453	954	6	subsidiary	subsidiary	NOUN
ftr-453	954	7	’s	’s	PART
ftr-453	954	8	gross	gross	ADJ
ftr-453	954	9	income	income	NOUN
ftr-453	954	10	,	,	PUNCT
ftr-453	954	11	the	the	DET
ftr-453	954	12	charity	charity	NOUN
ftr-453	954	13	could	could	AUX
ftr-453	954	14	contribute	contribute	VERB
ftr-453	954	15	a	a	DET
ftr-453	954	16	depreciable	depreciable	ADJ
ftr-453	954	17	asset	asset	NOUN
ftr-453	954	18	to	to	ADP
ftr-453	954	19	the	the	DET
ftr-453	954	20	subsidiary	subsidiary	NOUN
ftr-453	954	21	.	.	PUNCT
ftr-453	955	1	the	the	DET
ftr-453	955	2	subsidiary	subsidiary	NOUN
ftr-453	955	3	can	can	AUX
ftr-453	955	4	use	use	VERB
ftr-453	955	5	accelerated	accelerate	VERB
ftr-453	955	6	depreciation	depreciation	NOUN
ftr-453	955	7	deductions	deduction	NOUN
ftr-453	955	8	to	to	PART
ftr-453	955	9	shelter	shelter	VERB
ftr-453	955	10	its	its	PRON
ftr-453	955	11	taxable	taxable	ADJ
ftr-453	955	12	income	income	NOUN
ftr-453	955	13	.	.	PUNCT
ftr-453	956	1	later	later	ADV
ftr-453	956	2	,	,	PUNCT
ftr-453	956	3	the	the	DET
ftr-453	956	4	subsidiary	subsidiary	NOUN
ftr-453	956	5	can	can	AUX
ftr-453	956	6	be	be	AUX
ftr-453	956	7	liquidated	liquidate	VERB
ftr-453	956	8	into	into	ADP
ftr-453	956	9	its	its	PRON
ftr-453	956	10	charitable	charitable	ADJ
ftr-453	956	11	parent	parent	NOUN
ftr-453	956	12	and	and	CCONJ
ftr-453	956	13	,	,	PUNCT
ftr-453	956	14	in	in	ADP
ftr-453	956	15	the	the	DET
ftr-453	956	16	absence	absence	NOUN
ftr-453	956	17	of	of	ADP
ftr-453	956	18	irc	irc	PROPN
ftr-453	956	19	§	§	NOUN
ftr-453	956	20	1245(b)(3	1245(b)(3	NUM
ftr-453	956	21	)	)	PUNCT
ftr-453	956	22	essentially	essentially	ADV
ftr-453	956	23	pay	pay	VERB
ftr-453	956	24	no	no	DET
ftr-453	956	25	taxes	taxis	NOUN
ftr-453	956	26	on	on	ADP
ftr-453	956	27	the	the	DET
ftr-453	956	28	unrelated	unrelated	ADJ
ftr-453	956	29	business	business	NOUN
ftr-453	956	30	.	.	PUNCT
ftr-453	957	1	132	132	X
ftr-453	957	2	.	.	PUNCT
ftr-453	957	3	see	see	VERB
ftr-453	957	4	the	the	DET
ftr-453	957	5	problem	problem	NOUN
ftr-453	957	6	of	of	ADP
ftr-453	957	7	corporate	corporate	ADJ
ftr-453	957	8	tax	tax	NOUN
ftr-453	957	9	shelters	shelter	NOUN
ftr-453	957	10	,	,	PUNCT
ftr-453	957	11	supra	supra	PROPN
ftr-453	957	12	note	note	NOUN
ftr-453	957	13	8	8	NUM
ftr-453	957	14	,	,	PUNCT
ftr-453	957	15	at	at	ADP
ftr-453	957	16	116	116	NUM
ftr-453	957	17	;	;	PUNCT
ftr-453	957	18	fy	fy	PROPN
ftr-453	957	19	2001	2001	NUM
ftr-453	957	20	budget	budget	NOUN
ftr-453	957	21	proposal	proposal	NOUN
ftr-453	957	22	,	,	PUNCT
ftr-453	957	23	supra	supra	PROPN
ftr-453	957	24	note	note	NOUN
ftr-453	957	25	13	13	NUM
ftr-453	957	26	,	,	PUNCT
ftr-453	957	27	at	at	ADP
ftr-453	957	28	127	127	NUM
ftr-453	957	29	-	-	SYM
ftr-453	957	30	28	28	NUM
ftr-453	957	31	.	.	PUNCT
ftr-453	958	1	2001	2001	NUM
ftr-453	958	2	]	]	PUNCT
ftr-453	958	3	when	when	SCONJ
ftr-453	958	4	charity	charity	NOUN
ftr-453	958	5	aids	aids	PROPN
ftr-453	958	6	tax	tax	NOUN
ftr-453	958	7	shelters	shelter	NOUN
ftr-453	958	8	799	799	NUM
ftr-453	958	9	that	that	PRON
ftr-453	958	10	the	the	DET
ftr-453	958	11	transaction	transaction	NOUN
ftr-453	958	12	is	be	AUX
ftr-453	958	13	indeed	indeed	ADV
ftr-453	958	14	a	a	DET
ftr-453	958	15	tax	tax	NOUN
ftr-453	958	16	shelter	shelter	NOUN
ftr-453	958	17	.	.	PUNCT
ftr-453	959	1	both	both	DET
ftr-453	959	2	approaches	approach	NOUN
ftr-453	959	3	are	be	AUX
ftr-453	959	4	rather133	rather133	PRON
ftr-453	959	5	consistent	consistent	ADJ
ftr-453	959	6	in	in	ADP
ftr-453	959	7	their	their	PRON
ftr-453	959	8	approach	approach	NOUN
ftr-453	959	9	of	of	ADP
ftr-453	959	10	merely	merely	ADV
ftr-453	959	11	chasing	chase	VERB
ftr-453	959	12	and	and	CCONJ
ftr-453	959	13	then	then	ADV
ftr-453	959	14	recouping	recoup	VERB
ftr-453	959	15	the	the	DET
ftr-453	959	16	government	government	NOUN
ftr-453	959	17	’s	’s	PART
ftr-453	959	18	lost	lose	VERB
ftr-453	959	19	revenue	revenue	NOUN
ftr-453	959	20	,	,	PUNCT
ftr-453	959	21	although	although	SCONJ
ftr-453	959	22	the	the	DET
ftr-453	959	23	second	second	NOUN
ftr-453	959	24	is	be	AUX
ftr-453	959	25	a	a	DET
ftr-453	959	26	bit	bit	NOUN
ftr-453	959	27	more	more	ADV
ftr-453	959	28	lenient	lenient	ADJ
ftr-453	959	29	from	from	ADP
ftr-453	959	30	charity	charity	NOUN
ftr-453	959	31	’s	’s	PART
ftr-453	959	32	standpoint	standpoint	NOUN
ftr-453	959	33	.	.	PUNCT
ftr-453	960	1	by	by	ADP
ftr-453	960	2	now	now	ADV
ftr-453	960	3	,	,	PUNCT
ftr-453	960	4	then	then	ADV
ftr-453	960	5	,	,	PUNCT
ftr-453	960	6	the	the	DET
ftr-453	960	7	pattern	pattern	NOUN
ftr-453	960	8	should	should	AUX
ftr-453	960	9	be	be	AUX
ftr-453	960	10	all	all	ADV
ftr-453	960	11	too	too	ADV
ftr-453	960	12	,	,	PUNCT
ftr-453	960	13	and	and	CCONJ
ftr-453	960	14	rather	rather	ADV
ftr-453	960	15	painfully	painfully	ADV
ftr-453	960	16	familiar	familiar	ADJ
ftr-453	960	17	.	.	PUNCT
ftr-453	961	1	when	when	SCONJ
ftr-453	961	2	charity	charity	NOUN
ftr-453	961	3	aids	aid	NOUN
ftr-453	961	4	in	in	ADP
ftr-453	961	5	the	the	DET
ftr-453	961	6	unintended	unintended	ADJ
ftr-453	961	7	grant	grant	NOUN
ftr-453	961	8	of	of	ADP
ftr-453	961	9	a	a	DET
ftr-453	961	10	tax	tax	NOUN
ftr-453	961	11	benefit	benefit	NOUN
ftr-453	961	12	,	,	PUNCT
ftr-453	961	13	the	the	DET
ftr-453	961	14	code	code	NOUN
ftr-453	961	15	essentially	essentially	ADV
ftr-453	961	16	follows	follow	VERB
ftr-453	961	17	the	the	DET
ftr-453	961	18	money	money	NOUN
ftr-453	961	19	and	and	CCONJ
ftr-453	961	20	,	,	PUNCT
ftr-453	961	21	at	at	ADP
ftr-453	961	22	the	the	DET
ftr-453	961	23	point	point	NOUN
ftr-453	961	24	the	the	DET
ftr-453	961	25	money	money	NOUN
ftr-453	961	26	rests	rest	VERB
ftr-453	961	27	with	with	ADP
ftr-453	961	28	the	the	DET
ftr-453	961	29	charitable	charitable	ADJ
ftr-453	961	30	organization	organization	NOUN
ftr-453	961	31	,	,	PUNCT
ftr-453	961	32	imposes	impose	VERB
ftr-453	961	33	tax	tax	NOUN
ftr-453	961	34	at	at	ADP
ftr-453	961	35	ordinary	ordinary	ADJ
ftr-453	961	36	rates	rate	NOUN
ftr-453	961	37	via	via	ADP
ftr-453	961	38	the	the	DET
ftr-453	961	39	ubit	ubit	NOUN
ftr-453	961	40	provisions	provision	NOUN
ftr-453	961	41	.	.	PUNCT
ftr-453	962	1	this	this	DET
ftr-453	962	2	approach	approach	NOUN
ftr-453	962	3	raises	raise	VERB
ftr-453	962	4	at	at	ADV
ftr-453	962	5	least	least	ADV
ftr-453	962	6	two	two	NUM
ftr-453	962	7	substantive	substantive	ADJ
ftr-453	962	8	objections	objection	NOUN
ftr-453	962	9	and	and	CCONJ
ftr-453	962	10	two	two	NUM
ftr-453	962	11	related	relate	VERB
ftr-453	962	12	procedural	procedural	ADJ
ftr-453	962	13	objections	objection	NOUN
ftr-453	962	14	.	.	PUNCT
ftr-453	963	1	first	first	ADV
ftr-453	963	2	,	,	PUNCT
ftr-453	963	3	since	since	SCONJ
ftr-453	963	4	the	the	DET
ftr-453	963	5	money	money	NOUN
ftr-453	963	6	ultimately	ultimately	ADV
ftr-453	963	7	taxed	tax	VERB
ftr-453	963	8	originates	originate	NOUN
ftr-453	963	9	with	with	ADP
ftr-453	963	10	the	the	DET
ftr-453	963	11	taxable	taxable	ADJ
ftr-453	963	12	participant	participant	NOUN
ftr-453	963	13	,	,	PUNCT
ftr-453	963	14	the	the	DET
ftr-453	963	15	ubit	ubit	NOUN
ftr-453	963	16	imposition	imposition	NOUN
ftr-453	963	17	is	be	AUX
ftr-453	963	18	economically	economically	ADV
ftr-453	963	19	moot	moot	ADJ
ftr-453	963	20	with	with	ADP
ftr-453	963	21	regard	regard	NOUN
ftr-453	963	22	to	to	ADP
ftr-453	963	23	charity	charity	NOUN
ftr-453	963	24	.	.	PUNCT
ftr-453	964	1	that	that	PRON
ftr-453	964	2	is	is	ADV
ftr-453	964	3	,	,	PUNCT
ftr-453	964	4	no	no	DET
ftr-453	964	5	real	real	ADJ
ftr-453	964	6	tax	tax	NOUN
ftr-453	964	7	or	or	CCONJ
ftr-453	964	8	other	other	ADJ
ftr-453	964	9	toll	toll	NOUN
ftr-453	964	10	is	be	AUX
ftr-453	964	11	imposed	impose	VERB
ftr-453	964	12	on	on	ADP
ftr-453	964	13	charity	charity	NOUN
ftr-453	964	14	.	.	PUNCT
ftr-453	965	1	rather,134	rather,134	PROPN
ftr-453	965	2	charity	charity	NOUN
ftr-453	965	3	’s	’s	PART
ftr-453	965	4	return	return	NOUN
ftr-453	965	5	from	from	ADP
ftr-453	965	6	its	its	PRON
ftr-453	965	7	participation	participation	NOUN
ftr-453	965	8	is	be	AUX
ftr-453	965	9	reduced	reduce	VERB
ftr-453	965	10	and	and	CCONJ
ftr-453	965	11	the	the	DET
ftr-453	965	12	opportunity	opportunity	NOUN
ftr-453	965	13	for	for	ADP
ftr-453	965	14	further	further	ADJ
ftr-453	965	15	such	such	ADJ
ftr-453	965	16	participation	participation	NOUN
ftr-453	965	17	is	be	AUX
ftr-453	965	18	eliminated	eliminate	VERB
ftr-453	965	19	since	since	SCONJ
ftr-453	965	20	the	the	DET
ftr-453	965	21	imposition	imposition	NOUN
ftr-453	965	22	of	of	ADP
ftr-453	965	23	ubit	ubit	PROPN
ftr-453	965	24	means	mean	VERB
ftr-453	965	25	the	the	DET
ftr-453	965	26	plan	plan	NOUN
ftr-453	965	27	is	be	AUX
ftr-453	965	28	no	no	ADV
ftr-453	965	29	longer	long	ADV
ftr-453	965	30	attractive	attractive	ADJ
ftr-453	965	31	to	to	ADP
ftr-453	965	32	the	the	DET
ftr-453	965	33	taxable	taxable	ADJ
ftr-453	965	34	participant	participant	NOUN
ftr-453	965	35	.	.	PUNCT
ftr-453	966	1	the	the	DET
ftr-453	966	2	ubit	ubit	NOUN
ftr-453	966	3	imposition	imposition	NOUN
ftr-453	966	4	is	be	AUX
ftr-453	966	5	economically	economically	ADV
ftr-453	966	6	a	a	DET
ftr-453	966	7	mere	mere	ADJ
ftr-453	966	8	restoration	restoration	NOUN
ftr-453	966	9	of	of	ADP
ftr-453	966	10	the	the	DET
ftr-453	966	11	status	status	NOUN
ftr-453	966	12	quo	quo	NOUN
ftr-453	966	13	.	.	PUNCT
ftr-453	967	1	if	if	SCONJ
ftr-453	967	2	charity	charity	NOUN
ftr-453	967	3	were	be	AUX
ftr-453	967	4	simply	simply	ADV
ftr-453	967	5	an	an	DET
ftr-453	967	6	innocent	innocent	ADJ
ftr-453	967	7	bystander	bystander	NOUN
ftr-453	967	8	,	,	PUNCT
ftr-453	967	9	such	such	DET
ftr-453	967	10	an	an	DET
ftr-453	967	11	approach	approach	NOUN
ftr-453	967	12	might	might	AUX
ftr-453	967	13	be	be	AUX
ftr-453	967	14	appropriate	appropriate	ADJ
ftr-453	967	15	.	.	PUNCT
ftr-453	968	1	the	the	DET
ftr-453	968	2	transaction	transaction	NOUN
ftr-453	968	3	’s	’s	PART
ftr-453	968	4	occurrence	occurrence	NOUN
ftr-453	968	5	,	,	PUNCT
ftr-453	968	6	in	in	ADP
ftr-453	968	7	such	such	ADJ
ftr-453	968	8	cases	case	NOUN
ftr-453	968	9	,	,	PUNCT
ftr-453	968	10	could	could	AUX
ftr-453	968	11	not	not	PART
ftr-453	968	12	reasonably	reasonably	ADV
ftr-453	968	13	be	be	AUX
ftr-453	968	14	viewed	view	VERB
ftr-453	968	15	as	as	ADP
ftr-453	968	16	an	an	DET
ftr-453	968	17	appropriate	appropriate	ADJ
ftr-453	968	18	occasion	occasion	NOUN
ftr-453	968	19	on	on	ADP
ftr-453	968	20	which	which	PRON
ftr-453	968	21	to	to	PART
ftr-453	968	22	impose	impose	VERB
ftr-453	968	23	upon	upon	SCONJ
ftr-453	968	24	charity	charity	NOUN
ftr-453	968	25	’s	’s	PART
ftr-453	968	26	tax	tax	NOUN
ftr-453	968	27	exempt	exempt	ADJ
ftr-453	968	28	status	status	NOUN
ftr-453	968	29	.	.	PUNCT
ftr-453	969	1	charity	charity	NOUN
ftr-453	969	2	’s	’s	PART
ftr-453	969	3	actions	action	NOUN
ftr-453	969	4	would	would	AUX
ftr-453	969	5	have	have	AUX
ftr-453	969	6	neither	neither	CCONJ
ftr-453	969	7	contributed	contribute	VERB
ftr-453	969	8	to	to	ADP
ftr-453	969	9	a	a	DET
ftr-453	969	10	distortion	distortion	NOUN
ftr-453	969	11	of	of	ADP
ftr-453	969	12	income	income	NOUN
ftr-453	969	13	nor	nor	CCONJ
ftr-453	969	14	could	could	AUX
ftr-453	969	15	charity	charity	VERB
ftr-453	969	16	’s	’s	PART
ftr-453	969	17	actions	action	NOUN
ftr-453	969	18	be	be	AUX
ftr-453	969	19	traced	trace	VERB
ftr-453	969	20	to	to	ADP
ftr-453	969	21	the	the	DET
ftr-453	969	22	imposition	imposition	NOUN
ftr-453	969	23	of	of	ADP
ftr-453	969	24	an	an	DET
ftr-453	969	25	unfair	unfair	ADJ
ftr-453	969	26	burden	burden	NOUN
ftr-453	969	27	on	on	ADP
ftr-453	969	28	another	another	DET
ftr-453	969	29	taxpayer	taxpayer	NOUN
ftr-453	969	30	.	.	PUNCT
ftr-453	970	1	charity	charity	NOUN
ftr-453	970	2	,	,	PUNCT
ftr-453	970	3	consistent	consistent	ADJ
ftr-453	970	4	with	with	ADP
ftr-453	970	5	its	its	PRON
ftr-453	970	6	halo	halo	NOUN
ftr-453	970	7	,	,	PUNCT
ftr-453	970	8	ought	ought	AUX
ftr-453	970	9	to	to	PART
ftr-453	970	10	be	be	AUX
ftr-453	970	11	ready	ready	ADJ
ftr-453	970	12	and	and	CCONJ
ftr-453	970	13	willing	willing	ADJ
ftr-453	970	14	to	to	PART
ftr-453	970	15	assist	assist	VERB
ftr-453	970	16	the	the	DET
ftr-453	970	17	tax	tax	NOUN
ftr-453	970	18	collector	collector	NOUN
ftr-453	970	19	in	in	ADP
ftr-453	970	20	recouping	recoup	VERB
ftr-453	970	21	illegitimate	illegitimate	ADJ
ftr-453	970	22	tax	tax	NOUN
ftr-453	970	23	benefits	benefit	NOUN
ftr-453	970	24	and	and	CCONJ
ftr-453	970	25	that	that	PRON
ftr-453	970	26	is	be	AUX
ftr-453	970	27	the	the	DET
ftr-453	970	28	sole	sole	ADJ
ftr-453	970	29	effect	effect	NOUN
ftr-453	970	30	of	of	ADP
ftr-453	970	31	imposing	impose	VERB
ftr-453	970	32	ubit	ubit	NOUN
ftr-453	970	33	.	.	PUNCT
ftr-453	971	1	to	to	PART
ftr-453	971	2	otherwise	otherwise	ADV
ftr-453	971	3	work	work	VERB
ftr-453	971	4	an	an	DET
ftr-453	971	5	imposition	imposition	NOUN
ftr-453	971	6	on	on	ADP
ftr-453	971	7	charity	charity	NOUN
ftr-453	971	8	’s	’s	PART
ftr-453	971	9	tax	tax	NOUN
ftr-453	971	10	exemption	exemption	NOUN
ftr-453	971	11	,	,	PUNCT
ftr-453	971	12	though	though	ADV
ftr-453	971	13	,	,	PUNCT
ftr-453	971	14	serves	serve	VERB
ftr-453	971	15	no	no	DET
ftr-453	971	16	purpose	purpose	NOUN
ftr-453	971	17	but	but	CCONJ
ftr-453	971	18	to	to	PART
ftr-453	971	19	aggravate	aggravate	VERB
ftr-453	971	20	the	the	DET
ftr-453	971	21	harm	harm	NOUN
ftr-453	971	22	to	to	ADP
ftr-453	971	23	both	both	CCONJ
ftr-453	971	24	the	the	DET
ftr-453	971	25	public	public	NOUN
ftr-453	971	26	in	in	ADP
ftr-453	971	27	general	general	ADJ
ftr-453	971	28	and	and	CCONJ
ftr-453	971	29	charities	charity	NOUN
ftr-453	971	30	in	in	ADP
ftr-453	971	31	particular	particular	ADJ
ftr-453	971	32	.	.	PUNCT
ftr-453	972	1	history	history	NOUN
ftr-453	972	2	proves	prove	VERB
ftr-453	972	3	,	,	PUNCT
ftr-453	972	4	unfortunately	unfortunately	ADV
ftr-453	972	5	,	,	PUNCT
ftr-453	972	6	that	that	DET
ftr-453	972	7	charity	charity	NOUN
ftr-453	972	8	is	be	AUX
ftr-453	972	9	oftentimes	oftentime	NOUN
ftr-453	972	10	more	more	ADJ
ftr-453	972	11	than	than	ADP
ftr-453	972	12	an	an	DET
ftr-453	972	13	innocent	innocent	ADJ
ftr-453	972	14	bystander	bystander	NOUN
ftr-453	972	15	.	.	PUNCT
ftr-453	973	1	when	when	SCONJ
ftr-453	973	2	,	,	PUNCT
ftr-453	973	3	instead	instead	ADV
ftr-453	973	4	,	,	PUNCT
ftr-453	973	5	charity	charity	NOUN
ftr-453	973	6	aids	aid	NOUN
ftr-453	973	7	and	and	CCONJ
ftr-453	973	8	abets	abet	VERB
ftr-453	973	9	a	a	DET
ftr-453	973	10	tax	tax	NOUN
ftr-453	973	11	shelter	shelter	NOUN
ftr-453	973	12	,	,	PUNCT
ftr-453	973	13	merely	merely	ADV
ftr-453	973	14	recouping	recoup	VERB
ftr-453	973	15	the	the	DET
ftr-453	973	16	tax	tax	NOUN
ftr-453	973	17	benefit	benefit	NOUN
ftr-453	973	18	without	without	ADP
ftr-453	973	19	impacting	impact	VERB
ftr-453	973	20	the	the	DET
ftr-453	973	21	tax	tax	NOUN
ftr-453	973	22	-	-	PUNCT
ftr-453	973	23	exempt	exempt	ADJ
ftr-453	973	24	status	status	NOUN
ftr-453	973	25	is	be	AUX
ftr-453	973	26	singularly	singularly	ADV
ftr-453	973	27	unproductive	unproductive	ADJ
ftr-453	973	28	.	.	PUNCT
ftr-453	974	1	a	a	DET
ftr-453	974	2	mere	mere	ADJ
ftr-453	974	3	recoupment	recoupment	NOUN
ftr-453	974	4	does	do	VERB
ftr-453	974	5	nothing	nothing	PRON
ftr-453	974	6	to	to	PART
ftr-453	974	7	alter	alter	VERB
ftr-453	974	8	charity	charity	PROPN
ftr-453	974	9	’s	’s	PART
ftr-453	974	10	motivations135	motivations135	PROPN
ftr-453	974	11	for	for	ADP
ftr-453	974	12	engaging	engage	VERB
ftr-453	974	13	in	in	ADP
ftr-453	974	14	the	the	DET
ftr-453	974	15	transaction	transaction	NOUN
ftr-453	974	16	in	in	ADP
ftr-453	974	17	the	the	DET
ftr-453	974	18	first	first	ADJ
ftr-453	974	19	place	place	NOUN
ftr-453	974	20	,	,	PUNCT
ftr-453	974	21	and	and	CCONJ
ftr-453	974	22	thus	thus	ADV
ftr-453	974	23	provides	provide	VERB
ftr-453	974	24	no	no	DET
ftr-453	974	25	protection	protection	NOUN
ftr-453	974	26	from	from	ADP
ftr-453	974	27	future	future	ADJ
ftr-453	974	28	harm	harm	NOUN
ftr-453	974	29	caused	cause	VERB
ftr-453	974	30	by	by	ADP
ftr-453	974	31	charity	charity	NOUN
ftr-453	974	32	’s	’s	PART
ftr-453	974	33	participation	participation	NOUN
ftr-453	974	34	in	in	ADP
ftr-453	974	35	new	new	ADJ
ftr-453	974	36	tax	tax	NOUN
ftr-453	974	37	shelters	shelter	NOUN
ftr-453	974	38	.	.	PUNCT
ftr-453	975	1	the	the	DET
ftr-453	975	2	imposition	imposition	NOUN
ftr-453	975	3	of	of	ADP
ftr-453	975	4	ubit	ubit	NOUN
ftr-453	975	5	is	be	AUX
ftr-453	975	6	ultimately	ultimately	ADV
ftr-453	975	7	a	a	DET
ftr-453	975	8	tax	tax	NOUN
ftr-453	975	9	on	on	ADP
ftr-453	975	10	the	the	DET
ftr-453	975	11	taxable	taxable	ADJ
ftr-453	975	12	participant	participant	NOUN
ftr-453	975	13	’s	’s	PART
ftr-453	975	14	income	income	NOUN
ftr-453	975	15	,	,	PUNCT
ftr-453	975	16	just	just	ADV
ftr-453	975	17	as	as	SCONJ
ftr-453	975	18	is	be	AUX
ftr-453	975	19	the	the	DET
ftr-453	975	20	mere	mere	ADJ
ftr-453	975	21	denial	denial	NOUN
ftr-453	975	22	of	of	ADP
ftr-453	975	23	the	the	DET
ftr-453	975	24	sought	seek	VERB
ftr-453	975	25	-	-	PUNCT
ftr-453	975	26	after	after	NOUN
ftr-453	975	27	tax	tax	NOUN
ftr-453	975	28	benefit	benefit	NOUN
ftr-453	975	29	,	,	PUNCT
ftr-453	975	30	particularly	particularly	ADV
ftr-453	975	31	since	since	SCONJ
ftr-453	975	32	the	the	DET
ftr-453	975	33	role	role	NOUN
ftr-453	975	34	of	of	ADP
ftr-453	975	35	charity	charity	NOUN
ftr-453	975	36	is	be	AUX
ftr-453	975	37	generally	generally	ADV
ftr-453	975	38	that	that	PRON
ftr-453	975	39	of	of	ADP
ftr-453	975	40	a	a	DET
ftr-453	975	41	money	money	NOUN
ftr-453	975	42	launderer	launderer	NOUN
ftr-453	975	43	.	.	PUNCT
ftr-453	976	1	that	that	PRON
ftr-453	976	2	is	be	AUX
ftr-453	976	3	,	,	PUNCT
ftr-453	976	4	the	the	DET
ftr-453	976	5	taxable	taxable	ADJ
ftr-453	976	6	participant	participant	NOUN
ftr-453	976	7	’s	’s	PART
ftr-453	976	8	income	income	NOUN
ftr-453	976	9	is	be	AUX
ftr-453	976	10	passed	pass	VERB
ftr-453	976	11	through	through	ADP
ftr-453	976	12	charity	charity	NOUN
ftr-453	976	13	in	in	ADP
ftr-453	976	14	order	order	NOUN
ftr-453	976	15	to	to	PART
ftr-453	976	16	change	change	VERB
ftr-453	976	17	its	its	PRON
ftr-453	976	18	character	character	NOUN
ftr-453	976	19	,	,	PUNCT
ftr-453	976	20	133	133	NUM
ftr-453	976	21	.	.	PUNCT
ftr-453	977	1	see	see	VERB
ftr-453	977	2	abusive	abusive	ADJ
ftr-453	977	3	tax	tax	NOUN
ftr-453	977	4	shelter	shelter	NOUN
ftr-453	977	5	shutdown	shutdown	NOUN
ftr-453	977	6	act	act	PROPN
ftr-453	977	7	,	,	PUNCT
ftr-453	977	8	h.r	h.r	PROPN
ftr-453	977	9	.	.	PROPN
ftr-453	977	10	2255	2255	NUM
ftr-453	977	11	,	,	PUNCT
ftr-453	977	12	106th	106th	ADJ
ftr-453	977	13	cong	cong	NOUN
ftr-453	977	14	.	.	PUNCT
ftr-453	978	1	§	§	PROPN
ftr-453	978	2	3	3	NUM
ftr-453	978	3	(	(	PUNCT
ftr-453	978	4	1999	1999	NUM
ftr-453	978	5	)	)	PUNCT
ftr-453	978	6	.	.	PUNCT
ftr-453	979	1	134	134	NUM
ftr-453	979	2	.	.	PUNCT
ftr-453	980	1	“	"	PUNCT
ftr-453	980	2	tax	tax	NOUN
ftr-453	980	3	-	-	PUNCT
ftr-453	980	4	indifferent	indifferent	ADJ
ftr-453	980	5	parties	party	NOUN
ftr-453	980	6	often	often	ADV
ftr-453	980	7	are	be	AUX
ftr-453	980	8	interposed	interpose	VERB
ftr-453	980	9	into	into	ADP
ftr-453	980	10	corporate	corporate	ADJ
ftr-453	980	11	tax	tax	NOUN
ftr-453	980	12	shelter	shelter	NOUN
ftr-453	980	13	transactions	transaction	NOUN
ftr-453	980	14	to	to	PART
ftr-453	980	15	absorb	absorb	VERB
ftr-453	980	16	taxable	taxable	ADJ
ftr-453	980	17	income	income	NOUN
ftr-453	980	18	from	from	ADP
ftr-453	980	19	the	the	DET
ftr-453	980	20	transaction	transaction	NOUN
ftr-453	980	21	,	,	PUNCT
ftr-453	980	22	leaving	leave	VERB
ftr-453	980	23	offsetting	offset	VERB
ftr-453	980	24	deductions	deduction	NOUN
ftr-453	980	25	or	or	CCONJ
ftr-453	980	26	losses	loss	NOUN
ftr-453	980	27	to	to	PART
ftr-453	980	28	be	be	AUX
ftr-453	980	29	used	use	VERB
ftr-453	980	30	by	by	ADP
ftr-453	980	31	a	a	DET
ftr-453	980	32	taxable	taxable	ADJ
ftr-453	980	33	corporate	corporate	ADJ
ftr-453	980	34	participant	participant	NOUN
ftr-453	980	35	.	.	PUNCT
ftr-453	980	36	”	"	PUNCT
ftr-453	981	1	the	the	DET
ftr-453	981	2	problem	problem	NOUN
ftr-453	981	3	of	of	ADP
ftr-453	981	4	corporate	corporate	ADJ
ftr-453	981	5	tax	tax	NOUN
ftr-453	981	6	shelters	shelter	NOUN
ftr-453	981	7	,	,	PUNCT
ftr-453	981	8	supra	supra	PROPN
ftr-453	981	9	note	note	NOUN
ftr-453	981	10	8	8	NUM
ftr-453	981	11	,	,	PUNCT
ftr-453	981	12	at	at	ADP
ftr-453	981	13	115	115	NUM
ftr-453	981	14	.	.	PUNCT
ftr-453	981	15	135	135	NUM
ftr-453	981	16	.	.	PUNCT
ftr-453	982	1	after	after	SCONJ
ftr-453	982	2	congress	congress	PROPN
ftr-453	982	3	enacted	enact	VERB
ftr-453	982	4	the	the	DET
ftr-453	982	5	business	business	NOUN
ftr-453	982	6	lease	lease	NOUN
ftr-453	982	7	provisions	provision	NOUN
ftr-453	982	8	in	in	ADP
ftr-453	982	9	1950	1950	NUM
ftr-453	982	10	,	,	PUNCT
ftr-453	982	11	for	for	ADP
ftr-453	982	12	example	example	NOUN
ftr-453	982	13	,	,	PUNCT
ftr-453	982	14	university	university	PROPN
ftr-453	982	15	hill	hill	PROPN
ftr-453	982	16	foundation	foundation	PROPN
ftr-453	982	17	simply	simply	ADV
ftr-453	982	18	planned	plan	VERB
ftr-453	982	19	around	around	ADP
ftr-453	982	20	the	the	DET
ftr-453	982	21	specific	specific	ADJ
ftr-453	982	22	rules	rule	NOUN
ftr-453	982	23	by	by	ADP
ftr-453	982	24	limiting	limit	VERB
ftr-453	982	25	future	future	ADJ
ftr-453	982	26	leases	lease	NOUN
ftr-453	982	27	to	to	ADP
ftr-453	982	28	five	five	NUM
ftr-453	982	29	years	year	NOUN
ftr-453	982	30	or	or	CCONJ
ftr-453	982	31	less	less	ADJ
ftr-453	982	32	and	and	CCONJ
ftr-453	982	33	continued	continue	VERB
ftr-453	982	34	participating	participate	VERB
ftr-453	982	35	in	in	ADP
ftr-453	982	36	charitable	charitable	ADJ
ftr-453	982	37	bootstraps	bootstrap	NOUN
ftr-453	982	38	until	until	SCONJ
ftr-453	982	39	it	it	PRON
ftr-453	982	40	finally	finally	ADV
ftr-453	982	41	lost	lose	VERB
ftr-453	982	42	in	in	ADP
ftr-453	982	43	court	court	NOUN
ftr-453	982	44	more	more	ADJ
ftr-453	982	45	than	than	ADP
ftr-453	982	46	20	20	NUM
ftr-453	982	47	years	year	NOUN
ftr-453	982	48	later	later	ADV
ftr-453	982	49	.	.	PUNCT
ftr-453	983	1	see	see	VERB
ftr-453	983	2	university	university	PROPN
ftr-453	983	3	hill	hill	PROPN
ftr-453	983	4	foundation	foundation	PROPN
ftr-453	983	5	,	,	PUNCT
ftr-453	983	6	51	51	NUM
ftr-453	983	7	t.c	t.c	PROPN
ftr-453	983	8	.	.	PROPN
ftr-453	983	9	548	548	NUM
ftr-453	983	10	(	(	PUNCT
ftr-453	983	11	1969	1969	NUM
ftr-453	983	12	)	)	PUNCT
ftr-453	983	13	rev’d	rev’d	VERB
ftr-453	983	14	446	446	NUM
ftr-453	983	15	f.2d	f.2d	NOUN
ftr-453	983	16	701	701	NUM
ftr-453	983	17	(	(	PUNCT
ftr-453	983	18	9th	9th	ADJ
ftr-453	983	19	cir	cir	NOUN
ftr-453	983	20	.	.	PROPN
ftr-453	983	21	1971	1971	NUM
ftr-453	983	22	)	)	PUNCT
ftr-453	983	23	.	.	PUNCT
ftr-453	984	1	800	800	NUM
ftr-453	984	2	florida	florida	PROPN
ftr-453	984	3	tax	tax	NOUN
ftr-453	984	4	review	review	NOUN
ftr-453	984	5	[	[	X
ftr-453	984	6	vol	vol	NOUN
ftr-453	984	7	.	.	PUNCT
ftr-453	985	1	4:12	4:12	NUM
ftr-453	986	1	or	or	CCONJ
ftr-453	986	2	decrease	decrease	VERB
ftr-453	986	3	taxable	taxable	ADJ
ftr-453	986	4	income	income	NOUN
ftr-453	986	5	(	(	PUNCT
ftr-453	986	6	by	by	ADP
ftr-453	986	7	understatement	understatement	NOUN
ftr-453	986	8	of	of	ADP
ftr-453	986	9	gain	gain	NOUN
ftr-453	986	10	,	,	PUNCT
ftr-453	986	11	or	or	CCONJ
ftr-453	986	12	overstatement	overstatement	NOUN
ftr-453	986	13	of	of	ADP
ftr-453	986	14	loss	loss	NOUN
ftr-453	986	15	)	)	PUNCT
ftr-453	986	16	to	to	ADP
ftr-453	986	17	the	the	DET
ftr-453	986	18	taxable	taxable	ADJ
ftr-453	986	19	party	party	NOUN
ftr-453	986	20	.	.	PUNCT
ftr-453	987	1	imposing	impose	VERB
ftr-453	987	2	ubit	ubit	NOUN
ftr-453	987	3	does	do	VERB
ftr-453	987	4	nothing	nothing	PRON
ftr-453	987	5	to	to	ADP
ftr-453	987	6	charity	charity	NOUN
ftr-453	987	7	because	because	SCONJ
ftr-453	987	8	it136	it136	PROPN
ftr-453	987	9	puts	put	VERB
ftr-453	987	10	at	at	ADP
ftr-453	987	11	risk	risk	NOUN
ftr-453	987	12	none	none	NOUN
ftr-453	987	13	of	of	ADP
ftr-453	987	14	its	its	PRON
ftr-453	987	15	own	own	ADJ
ftr-453	987	16	funds	fund	NOUN
ftr-453	987	17	and	and	CCONJ
ftr-453	987	18	ultimately	ultimately	ADV
ftr-453	987	19	none	none	NOUN
ftr-453	987	20	of	of	ADP
ftr-453	987	21	its	its	PRON
ftr-453	987	22	funds	fund	NOUN
ftr-453	987	23	are	be	AUX
ftr-453	987	24	affected	affect	VERB
ftr-453	987	25	by	by	ADP
ftr-453	987	26	the	the	DET
ftr-453	987	27	tax	tax	NOUN
ftr-453	987	28	.	.	PUNCT
ftr-453	988	1	in	in	ADP
ftr-453	988	2	substance	substance	NOUN
ftr-453	988	3	,	,	PUNCT
ftr-453	988	4	and	and	CCONJ
ftr-453	988	5	despite	despite	SCONJ
ftr-453	988	6	the	the	DET
ftr-453	988	7	lessons	lesson	NOUN
ftr-453	988	8	of	of	ADP
ftr-453	988	9	history	history	NOUN
ftr-453	988	10	,	,	PUNCT
ftr-453	988	11	imposing	impose	VERB
ftr-453	988	12	ubit137	ubit137	NOUN
ftr-453	988	13	treats	treat	VERB
ftr-453	988	14	charity	charity	NOUN
ftr-453	988	15	as	as	SCONJ
ftr-453	988	16	though	though	SCONJ
ftr-453	988	17	it	it	PRON
ftr-453	988	18	is	be	AUX
ftr-453	988	19	invariably	invariably	ADV
ftr-453	988	20	an	an	DET
ftr-453	988	21	innocent	innocent	ADJ
ftr-453	988	22	bystander	bystander	NOUN
ftr-453	988	23	to	to	ADP
ftr-453	988	24	tax	tax	NOUN
ftr-453	988	25	shelters	shelter	NOUN
ftr-453	988	26	when	when	SCONJ
ftr-453	988	27	quite	quite	DET
ftr-453	988	28	the	the	DET
ftr-453	988	29	opposite	opposite	NOUN
ftr-453	988	30	is	be	AUX
ftr-453	988	31	often	often	ADV
ftr-453	988	32	true	true	ADJ
ftr-453	988	33	.	.	PUNCT
ftr-453	989	1	thus	thus	ADV
ftr-453	989	2	,	,	PUNCT
ftr-453	989	3	the	the	DET
ftr-453	989	4	present	present	ADJ
ftr-453	989	5	approach	approach	NOUN
ftr-453	989	6	to	to	ADP
ftr-453	989	7	charity	charity	NOUN
ftr-453	989	8	’s	’s	PART
ftr-453	989	9	participation	participation	NOUN
ftr-453	989	10	in	in	ADP
ftr-453	989	11	tax	tax	NOUN
ftr-453	989	12	shelters	shelter	NOUN
ftr-453	989	13	may	may	AUX
ftr-453	989	14	thwart	thwart	VERB
ftr-453	989	15	the	the	DET
ftr-453	989	16	money	money	NOUN
ftr-453	989	17	-	-	PUNCT
ftr-453	989	18	laundering	launder	VERB
ftr-453	989	19	goal	goal	NOUN
ftr-453	989	20	and	and	CCONJ
ftr-453	989	21	thereby	thereby	ADV
ftr-453	989	22	put	put	VERB
ftr-453	989	23	an	an	DET
ftr-453	989	24	end	end	NOUN
ftr-453	989	25	to	to	ADP
ftr-453	989	26	a	a	DET
ftr-453	989	27	particular	particular	ADJ
ftr-453	989	28	tax	tax	NOUN
ftr-453	989	29	shelter	shelter	NOUN
ftr-453	989	30	.	.	PUNCT
ftr-453	990	1	but	but	CCONJ
ftr-453	990	2	the	the	DET
ftr-453	990	3	imposition	imposition	NOUN
ftr-453	990	4	of	of	ADP
ftr-453	990	5	ubit	ubit	NOUN
ftr-453	990	6	does	do	VERB
ftr-453	990	7	nothing	nothing	PRON
ftr-453	990	8	to	to	PART
ftr-453	990	9	address	address	VERB
ftr-453	990	10	charity	charity	NOUN
ftr-453	990	11	’s	’s	PART
ftr-453	990	12	responsibility	responsibility	NOUN
ftr-453	990	13	for	for	ADP
ftr-453	990	14	that	that	DET
ftr-453	990	15	particular	particular	ADJ
ftr-453	990	16	tax	tax	NOUN
ftr-453	990	17	shelter	shelter	NOUN
ftr-453	990	18	transaction	transaction	NOUN
ftr-453	990	19	,	,	PUNCT
ftr-453	990	20	nor	nor	CCONJ
ftr-453	990	21	does	do	AUX
ftr-453	990	22	it	it	PRON
ftr-453	990	23	provide	provide	VERB
ftr-453	990	24	an	an	DET
ftr-453	990	25	effective	effective	ADJ
ftr-453	990	26	deterrent	deterrent	NOUN
ftr-453	990	27	to	to	ADP
ftr-453	990	28	charity	charity	NOUN
ftr-453	990	29	’s	’s	PART
ftr-453	990	30	involvement	involvement	NOUN
ftr-453	990	31	in	in	ADP
ftr-453	990	32	new	new	ADJ
ftr-453	990	33	tax	tax	NOUN
ftr-453	990	34	shelters.138	shelters.138	VERB
ftr-453	990	35	the	the	DET
ftr-453	990	36	foregoing	forego	VERB
ftr-453	990	37	analysis	analysis	NOUN
ftr-453	990	38	should	should	AUX
ftr-453	990	39	not	not	PART
ftr-453	990	40	be	be	AUX
ftr-453	990	41	surprising	surprising	ADJ
ftr-453	990	42	considering	consider	VERB
ftr-453	990	43	the	the	DET
ftr-453	990	44	objectives	objective	NOUN
ftr-453	990	45	of	of	ADP
ftr-453	990	46	the	the	DET
ftr-453	990	47	ubit	ubit	NOUN
ftr-453	990	48	.	.	PUNCT
ftr-453	991	1	from	from	ADP
ftr-453	991	2	its	its	PRON
ftr-453	991	3	inception	inception	NOUN
ftr-453	991	4	,	,	PUNCT
ftr-453	991	5	ubit	ubit	NOUN
ftr-453	991	6	has	have	AUX
ftr-453	991	7	been	be	AUX
ftr-453	991	8	neither	neither	CCONJ
ftr-453	991	9	a	a	DET
ftr-453	991	10	preventive	preventive	ADJ
ftr-453	991	11	nor	nor	CCONJ
ftr-453	991	12	a	a	DET
ftr-453	991	13	punitive	punitive	ADJ
ftr-453	991	14	measure	measure	NOUN
ftr-453	991	15	.	.	PUNCT
ftr-453	992	1	ultimately	ultimately	ADV
ftr-453	992	2	,	,	PUNCT
ftr-453	992	3	the	the	DET
ftr-453	992	4	imposition	imposition	NOUN
ftr-453	992	5	of	of	ADP
ftr-453	992	6	ubit	ubit	NOUN
ftr-453	992	7	is	be	AUX
ftr-453	992	8	a	a	DET
ftr-453	992	9	restorative139	restorative139	PROPN
ftr-453	992	10	136	136	NUM
ftr-453	992	11	.	.	PUNCT
ftr-453	993	1	in	in	ADP
ftr-453	993	2	a	a	DET
ftr-453	993	3	sale	sale	NOUN
ftr-453	993	4	-	-	PUNCT
ftr-453	993	5	leaseback	leaseback	NOUN
ftr-453	993	6	for	for	ADP
ftr-453	993	7	example	example	NOUN
ftr-453	993	8	,	,	PUNCT
ftr-453	993	9	the	the	DET
ftr-453	993	10	taxable	taxable	ADJ
ftr-453	993	11	buyer	buyer	NOUN
ftr-453	993	12	is	be	AUX
ftr-453	993	13	merely	merely	ADV
ftr-453	993	14	funneling	funnel	VERB
ftr-453	993	15	money	money	NOUN
ftr-453	993	16	into	into	ADP
ftr-453	993	17	a	a	DET
ftr-453	993	18	depreciable	depreciable	ADJ
ftr-453	993	19	charitable	charitable	ADJ
ftr-453	993	20	asset	asset	NOUN
ftr-453	993	21	to	to	PART
ftr-453	993	22	obtain	obtain	VERB
ftr-453	993	23	the	the	DET
ftr-453	993	24	depreciation	depreciation	NOUN
ftr-453	993	25	deduction	deduction	NOUN
ftr-453	993	26	not	not	PART
ftr-453	993	27	otherwise	otherwise	ADV
ftr-453	993	28	available	available	ADJ
ftr-453	993	29	to	to	ADP
ftr-453	993	30	the	the	DET
ftr-453	993	31	charitable	charitable	ADJ
ftr-453	993	32	seller	seller	NOUN
ftr-453	993	33	/	/	SYM
ftr-453	993	34	lessee	lessee	NOUN
ftr-453	993	35	.	.	PUNCT
ftr-453	994	1	see	see	VERB
ftr-453	994	2	supra	supra	PROPN
ftr-453	994	3	notes	note	VERB
ftr-453	994	4	114	114	NUM
ftr-453	994	5	-	-	SYM
ftr-453	994	6	17	17	NUM
ftr-453	994	7	and	and	CCONJ
ftr-453	994	8	accompanying	accompany	VERB
ftr-453	994	9	text	text	NOUN
ftr-453	994	10	.	.	PUNCT
ftr-453	995	1	in	in	ADP
ftr-453	995	2	the	the	DET
ftr-453	995	3	charitable	charitable	ADJ
ftr-453	995	4	bootstrap	bootstrap	NOUN
ftr-453	995	5	sale	sale	NOUN
ftr-453	995	6	,	,	PUNCT
ftr-453	995	7	the	the	DET
ftr-453	995	8	taxable	taxable	ADJ
ftr-453	995	9	payer	payer	NOUN
ftr-453	995	10	is	be	AUX
ftr-453	995	11	“	"	PUNCT
ftr-453	995	12	paying	pay	VERB
ftr-453	995	13	”	"	PUNCT
ftr-453	995	14	earnings	earning	NOUN
ftr-453	995	15	to	to	ADP
ftr-453	995	16	itself	itself	PRON
ftr-453	995	17	after	after	SCONJ
ftr-453	995	18	those	those	DET
ftr-453	995	19	earnings	earning	NOUN
ftr-453	995	20	have	have	AUX
ftr-453	995	21	been	be	AUX
ftr-453	995	22	funneled	funnel	VERB
ftr-453	995	23	through	through	ADP
ftr-453	995	24	the	the	DET
ftr-453	995	25	charitable	charitable	ADJ
ftr-453	995	26	buyer	buyer	NOUN
ftr-453	995	27	in	in	ADP
ftr-453	995	28	order	order	NOUN
ftr-453	995	29	to	to	PART
ftr-453	995	30	purge	purge	VERB
ftr-453	995	31	the	the	DET
ftr-453	995	32	corporate	corporate	ADJ
ftr-453	995	33	tax	tax	NOUN
ftr-453	995	34	.	.	PUNCT
ftr-453	996	1	see	see	VERB
ftr-453	996	2	supra	supra	PROPN
ftr-453	996	3	notes	note	VERB
ftr-453	996	4	63	63	NUM
ftr-453	996	5	-	-	SYM
ftr-453	996	6	65	65	NUM
ftr-453	996	7	and	and	CCONJ
ftr-453	996	8	accompanying	accompany	VERB
ftr-453	996	9	text	text	NOUN
ftr-453	996	10	.	.	PUNCT
ftr-453	997	1	in	in	ADP
ftr-453	997	2	a	a	DET
ftr-453	997	3	partnership	partnership	NOUN
ftr-453	997	4	involving	involve	VERB
ftr-453	997	5	taxable	taxable	ADJ
ftr-453	997	6	and	and	CCONJ
ftr-453	997	7	charitable	charitable	ADJ
ftr-453	997	8	partners	partner	NOUN
ftr-453	997	9	,	,	PUNCT
ftr-453	997	10	the	the	DET
ftr-453	997	11	taxable	taxable	ADJ
ftr-453	997	12	partner	partner	NOUN
ftr-453	997	13	would	would	AUX
ftr-453	997	14	be	be	AUX
ftr-453	997	15	able	able	ADJ
ftr-453	997	16	to	to	PART
ftr-453	997	17	avoid	avoid	VERB
ftr-453	997	18	tax	tax	NOUN
ftr-453	997	19	by	by	ADP
ftr-453	997	20	over	over	ADV
ftr-453	997	21	-	-	PUNCT
ftr-453	997	22	allocating	allocate	VERB
ftr-453	997	23	income	income	NOUN
ftr-453	997	24	to	to	ADP
ftr-453	997	25	the	the	DET
ftr-453	997	26	charitable	charitable	ADJ
ftr-453	997	27	partner	partner	NOUN
ftr-453	997	28	if	if	SCONJ
ftr-453	997	29	irc	irc	PROPN
ftr-453	997	30	§	§	PROPN
ftr-453	997	31	514(c)(9	514(c)(9	PROPN
ftr-453	997	32	)	)	PUNCT
ftr-453	997	33	were	be	AUX
ftr-453	997	34	not	not	PART
ftr-453	997	35	enacted	enact	VERB
ftr-453	997	36	.	.	PUNCT
ftr-453	998	1	and	and	CCONJ
ftr-453	998	2	finally	finally	ADV
ftr-453	998	3	,	,	PUNCT
ftr-453	998	4	without	without	ADP
ftr-453	998	5	irc	irc	PROPN
ftr-453	998	6	§	§	PROPN
ftr-453	998	7	337(b	337(b	PROPN
ftr-453	998	8	)	)	PUNCT
ftr-453	998	9	,	,	PUNCT
ftr-453	998	10	shareholders	shareholder	NOUN
ftr-453	998	11	could	could	AUX
ftr-453	998	12	use	use	VERB
ftr-453	998	13	an	an	DET
ftr-453	998	14	exempt	exempt	ADJ
ftr-453	998	15	organization	organization	NOUN
ftr-453	998	16	to	to	PART
ftr-453	998	17	withdraw	withdraw	VERB
ftr-453	998	18	appreciation	appreciation	NOUN
ftr-453	998	19	untaxed	untaxe	VERB
ftr-453	998	20	at	at	ADP
ftr-453	998	21	the	the	DET
ftr-453	998	22	corporate	corporate	ADJ
ftr-453	998	23	level	level	NOUN
ftr-453	998	24	.	.	PUNCT
ftr-453	999	1	137	137	NUM
ftr-453	999	2	.	.	PUNCT
ftr-453	1000	1	ubit	ubit	PROPN
ftr-453	1000	2	is	be	AUX
ftr-453	1000	3	imposed	impose	VERB
ftr-453	1000	4	,	,	PUNCT
ftr-453	1000	5	of	of	ADP
ftr-453	1000	6	course	course	NOUN
ftr-453	1000	7	,	,	PUNCT
ftr-453	1000	8	only	only	ADV
ftr-453	1000	9	on	on	ADP
ftr-453	1000	10	net	net	ADJ
ftr-453	1000	11	gain	gain	NOUN
ftr-453	1000	12	.	.	PUNCT
ftr-453	1001	1	see	see	VERB
ftr-453	1001	2	irc	irc	PROPN
ftr-453	1001	3	§	§	PROPN
ftr-453	1001	4	512(a)(1	512(a)(1	NUM
ftr-453	1001	5	)	)	PUNCT
ftr-453	1001	6	.	.	PUNCT
ftr-453	1002	1	in	in	ADP
ftr-453	1002	2	most	most	ADJ
ftr-453	1002	3	,	,	PUNCT
ftr-453	1002	4	if	if	SCONJ
ftr-453	1002	5	not	not	PART
ftr-453	1002	6	all	all	DET
ftr-453	1002	7	such	such	ADJ
ftr-453	1002	8	tax	tax	NOUN
ftr-453	1002	9	shelters	shelter	NOUN
ftr-453	1002	10	,	,	PUNCT
ftr-453	1002	11	charity	charity	NOUN
ftr-453	1002	12	will	will	AUX
ftr-453	1002	13	not	not	PART
ftr-453	1002	14	have	have	AUX
ftr-453	1002	15	put	put	VERB
ftr-453	1002	16	any	any	PRON
ftr-453	1002	17	of	of	ADP
ftr-453	1002	18	its	its	PRON
ftr-453	1002	19	assets	asset	NOUN
ftr-453	1002	20	,	,	PUNCT
ftr-453	1002	21	at	at	ADP
ftr-453	1002	22	risk	risk	NOUN
ftr-453	1002	23	but	but	CCONJ
ftr-453	1002	24	instead	instead	ADV
ftr-453	1002	25	will	will	AUX
ftr-453	1002	26	be	be	AUX
ftr-453	1002	27	“	"	PUNCT
ftr-453	1002	28	trading	trade	VERB
ftr-453	1002	29	”	"	PUNCT
ftr-453	1002	30	on	on	ADP
ftr-453	1002	31	its	its	PRON
ftr-453	1002	32	tax	tax	NOUN
ftr-453	1002	33	exemption	exemption	NOUN
ftr-453	1002	34	.	.	PUNCT
ftr-453	1003	1	see	see	VERB
ftr-453	1003	2	commissioner	commissioner	NOUN
ftr-453	1003	3	v.	v.	ADP
ftr-453	1003	4	clay	clay	PROPN
ftr-453	1003	5	brown	brown	PROPN
ftr-453	1003	6	,	,	PUNCT
ftr-453	1003	7	380	380	NUM
ftr-453	1003	8	u.s	u.s	PROPN
ftr-453	1003	9	.	.	PROPN
ftr-453	1003	10	563	563	NUM
ftr-453	1003	11	,	,	PUNCT
ftr-453	1003	12	580	580	NUM
ftr-453	1003	13	(	(	PUNCT
ftr-453	1003	14	harlan	harlan	PROPN
ftr-453	1003	15	,	,	PUNCT
ftr-453	1003	16	j.	j.	PROPN
ftr-453	1003	17	,	,	PUNCT
ftr-453	1003	18	concurring	concur	VERB
ftr-453	1003	19	)	)	PUNCT
ftr-453	1003	20	(	(	PUNCT
ftr-453	1003	21	“	"	PUNCT
ftr-453	1003	22	since	since	SCONJ
ftr-453	1003	23	its	its	PRON
ftr-453	1003	24	exemption	exemption	NOUN
ftr-453	1003	25	is	be	AUX
ftr-453	1003	26	unlimited	unlimited	ADJ
ftr-453	1003	27	,	,	PUNCT
ftr-453	1003	28	like	like	ADP
ftr-453	1003	29	the	the	DET
ftr-453	1003	30	magic	magic	ADJ
ftr-453	1003	31	purse	purse	NOUN
ftr-453	1003	32	that	that	PRON
ftr-453	1003	33	always	always	ADV
ftr-453	1003	34	contains	contain	VERB
ftr-453	1003	35	another	another	DET
ftr-453	1003	36	penny	penny	NOUN
ftr-453	1003	37	,	,	PUNCT
ftr-453	1003	38	the	the	DET
ftr-453	1003	39	[	[	X
ftr-453	1003	40	charitable	charitable	ADJ
ftr-453	1003	41	organization	organization	NOUN
ftr-453	1003	42	]	]	PUNCT
ftr-453	1003	43	gave	give	VERB
ftr-453	1003	44	up	up	ADP
ftr-453	1003	45	nothing	nothing	PRON
ftr-453	1003	46	by	by	ADP
ftr-453	1003	47	trading	trade	VERB
ftr-453	1003	48	on	on	ADP
ftr-453	1003	49	it	it	PRON
ftr-453	1003	50	.	.	PUNCT
ftr-453	1003	51	”	"	PUNCT
ftr-453	1003	52	)	)	PUNCT
ftr-453	1003	53	.	.	PUNCT
ftr-453	1004	1	“	"	PUNCT
ftr-453	1004	2	the	the	DET
ftr-453	1004	3	treasury	treasury	PROPN
ftr-453	1004	4	department	department	PROPN
ftr-453	1004	5	believes	believe	VERB
ftr-453	1004	6	that	that	SCONJ
ftr-453	1004	7	the	the	DET
ftr-453	1004	8	current	current	ADJ
ftr-453	1004	9	nothing	nothing	PRON
ftr-453	1004	10	ventured	venture	VERB
ftr-453	1004	11	,	,	PUNCT
ftr-453	1004	12	nothing	nothing	PRON
ftr-453	1004	13	gained	gain	VERB
ftr-453	1004	14	attitude	attitude	NOUN
ftr-453	1004	15	,	,	PUNCT
ftr-453	1004	16	coupled	couple	VERB
ftr-453	1004	17	with	with	ADP
ftr-453	1004	18	little	little	ADJ
ftr-453	1004	19	downside	downside	ADJ
ftr-453	1004	20	risk	risk	NOUN
ftr-453	1004	21	to	to	ADP
ftr-453	1004	22	many	many	ADJ
ftr-453	1004	23	participants	participant	NOUN
ftr-453	1004	24	has	have	AUX
ftr-453	1004	25	,	,	PUNCT
ftr-453	1004	26	in	in	ADP
ftr-453	1004	27	part	part	NOUN
ftr-453	1004	28	,	,	PUNCT
ftr-453	1004	29	led	lead	VERB
ftr-453	1004	30	to	to	ADP
ftr-453	1004	31	the	the	DET
ftr-453	1004	32	proliferation	proliferation	NOUN
ftr-453	1004	33	of	of	ADP
ftr-453	1004	34	corporate	corporate	ADJ
ftr-453	1004	35	tax	tax	NOUN
ftr-453	1004	36	shelters	shelter	NOUN
ftr-453	1004	37	.	.	PUNCT
ftr-453	1004	38	”	"	PUNCT
ftr-453	1005	1	the	the	DET
ftr-453	1005	2	problem	problem	NOUN
ftr-453	1005	3	of	of	ADP
ftr-453	1005	4	corporate	corporate	ADJ
ftr-453	1005	5	tax	tax	NOUN
ftr-453	1005	6	shelters	shelter	NOUN
ftr-453	1005	7	,	,	PUNCT
ftr-453	1005	8	supra	supra	PROPN
ftr-453	1005	9	note	note	NOUN
ftr-453	1005	10	8	8	NUM
ftr-453	1005	11	,	,	PUNCT
ftr-453	1005	12	at	at	ADP
ftr-453	1005	13	118	118	NUM
ftr-453	1005	14	.	.	PUNCT
ftr-453	1005	15	138	138	NUM
ftr-453	1005	16	.	.	PUNCT
ftr-453	1006	1	the	the	DET
ftr-453	1006	2	clinton	clinton	PROPN
ftr-453	1006	3	administration	administration	PROPN
ftr-453	1006	4	’s	’s	PART
ftr-453	1006	5	proposal	proposal	NOUN
ftr-453	1006	6	recognizes	recognize	VERB
ftr-453	1006	7	the	the	DET
ftr-453	1006	8	appropriateness	appropriateness	NOUN
ftr-453	1006	9	of	of	ADP
ftr-453	1006	10	penalizing	penalize	VERB
ftr-453	1006	11	the	the	DET
ftr-453	1006	12	exempt	exempt	ADJ
ftr-453	1006	13	organization	organization	NOUN
ftr-453	1006	14	as	as	SCONJ
ftr-453	1006	15	opposed	oppose	VERB
ftr-453	1006	16	to	to	ADP
ftr-453	1006	17	merely	merely	ADV
ftr-453	1006	18	restoring	restore	VERB
ftr-453	1006	19	the	the	DET
ftr-453	1006	20	status	status	NOUN
ftr-453	1006	21	quo	quo	NOUN
ftr-453	1006	22	:	:	PUNCT
ftr-453	1006	23	proposals	proposal	NOUN
ftr-453	1006	24	to	to	PART
ftr-453	1006	25	deter	deter	VERB
ftr-453	1006	26	the	the	DET
ftr-453	1006	27	use	use	NOUN
ftr-453	1006	28	of	of	ADP
ftr-453	1006	29	corporate	corporate	ADJ
ftr-453	1006	30	tax	tax	NOUN
ftr-453	1006	31	shelters	shelter	NOUN
ftr-453	1006	32	could	could	AUX
ftr-453	1006	33	provide	provide	VERB
ftr-453	1006	34	sanctions	sanction	NOUN
ftr-453	1006	35	or	or	CCONJ
ftr-453	1006	36	remedies	remedy	NOUN
ftr-453	1006	37	on	on	ADP
ftr-453	1006	38	these	these	DET
ftr-453	1006	39	parties	party	NOUN
ftr-453	1006	40	as	as	ADP
ftr-453	1006	41	a	a	DET
ftr-453	1006	42	penalty	penalty	NOUN
ftr-453	1006	43	for	for	ADP
ftr-453	1006	44	engaging	engage	VERB
ftr-453	1006	45	in	in	ADP
ftr-453	1006	46	inappropriate	inappropriate	ADJ
ftr-453	1006	47	behavior	behavior	NOUN
ftr-453	1006	48	.	.	PUNCT
ftr-453	1007	1	more	more	ADV
ftr-453	1007	2	importantly	importantly	ADV
ftr-453	1007	3	,	,	PUNCT
ftr-453	1007	4	such	such	ADJ
ftr-453	1007	5	remedies	remedy	NOUN
ftr-453	1007	6	or	or	CCONJ
ftr-453	1007	7	sanctions	sanction	NOUN
ftr-453	1007	8	would	would	AUX
ftr-453	1007	9	lessen	lessen	VERB
ftr-453	1007	10	or	or	CCONJ
ftr-453	1007	11	eliminate	eliminate	VERB
ftr-453	1007	12	the	the	DET
ftr-453	1007	13	economic	economic	ADJ
ftr-453	1007	14	incentives	incentive	NOUN
ftr-453	1007	15	for	for	SCONJ
ftr-453	1007	16	these	these	DET
ftr-453	1007	17	parties	party	NOUN
ftr-453	1007	18	to	to	PART
ftr-453	1007	19	participate	participate	VERB
ftr-453	1007	20	in	in	ADP
ftr-453	1007	21	sheltering	shelter	VERB
ftr-453	1007	22	transactions	transaction	NOUN
ftr-453	1007	23	,	,	PUNCT
ftr-453	1007	24	thus	thus	ADV
ftr-453	1007	25	having	have	VERB
ftr-453	1007	26	a	a	DET
ftr-453	1007	27	dampening	dampening	ADJ
ftr-453	1007	28	effect	effect	NOUN
ftr-453	1007	29	on	on	ADP
ftr-453	1007	30	the	the	DET
ftr-453	1007	31	transactions	transaction	NOUN
ftr-453	1007	32	themselves	themselves	PRON
ftr-453	1007	33	to	to	ADP
ftr-453	1007	34	the	the	DET
ftr-453	1007	35	extent	extent	NOUN
ftr-453	1007	36	they	they	PRON
ftr-453	1007	37	are	be	AUX
ftr-453	1007	38	facilitated	facilitate	VERB
ftr-453	1007	39	by	by	ADP
ftr-453	1007	40	the	the	DET
ftr-453	1007	41	participation	participation	NOUN
ftr-453	1007	42	of	of	ADP
ftr-453	1007	43	these	these	DET
ftr-453	1007	44	parties	party	NOUN
ftr-453	1007	45	.	.	PUNCT
ftr-453	1008	1	finally	finally	ADV
ftr-453	1008	2	,	,	PUNCT
ftr-453	1008	3	the	the	DET
ftr-453	1008	4	potential	potential	NOUN
ftr-453	1008	5	for	for	ADP
ftr-453	1008	6	remedies	remedy	NOUN
ftr-453	1008	7	or	or	CCONJ
ftr-453	1008	8	sanctions	sanction	NOUN
ftr-453	1008	9	on	on	ADP
ftr-453	1008	10	all	all	DET
ftr-453	1008	11	participating	participate	VERB
ftr-453	1008	12	parties	party	NOUN
ftr-453	1008	13	will	will	AUX
ftr-453	1008	14	multiply	multiply	VERB
ftr-453	1008	15	the	the	DET
ftr-453	1008	16	number	number	NOUN
ftr-453	1008	17	of	of	ADP
ftr-453	1008	18	eyes	eye	NOUN
ftr-453	1008	19	that	that	PRON
ftr-453	1008	20	will	will	AUX
ftr-453	1008	21	scrutinize	scrutinize	VERB
ftr-453	1008	22	a	a	DET
ftr-453	1008	23	transaction	transaction	NOUN
ftr-453	1008	24	for	for	ADP
ftr-453	1008	25	its	its	PRON
ftr-453	1008	26	integrity	integrity	NOUN
ftr-453	1008	27	.	.	PUNCT
ftr-453	1009	1	the	the	DET
ftr-453	1009	2	problem	problem	NOUN
ftr-453	1009	3	of	of	ADP
ftr-453	1009	4	corporate	corporate	ADJ
ftr-453	1009	5	tax	tax	NOUN
ftr-453	1009	6	shelters	shelter	NOUN
ftr-453	1009	7	,	,	PUNCT
ftr-453	1009	8	supra	supra	PROPN
ftr-453	1009	9	note	note	NOUN
ftr-453	1009	10	8	8	NUM
ftr-453	1009	11	,	,	PUNCT
ftr-453	1009	12	at	at	ADP
ftr-453	1009	13	112	112	NUM
ftr-453	1009	14	.	.	PUNCT
ftr-453	1010	1	still	still	ADV
ftr-453	1010	2	,	,	PUNCT
ftr-453	1010	3	the	the	DET
ftr-453	1010	4	imposition	imposition	NOUN
ftr-453	1010	5	of	of	ADP
ftr-453	1010	6	the	the	DET
ftr-453	1010	7	ubit	ubit	NOUN
ftr-453	1010	8	hardly	hardly	ADV
ftr-453	1010	9	serves	serve	VERB
ftr-453	1010	10	that	that	DET
ftr-453	1010	11	purpose	purpose	NOUN
ftr-453	1010	12	.	.	PUNCT
ftr-453	1011	1	139	139	NUM
ftr-453	1011	2	.	.	PUNCT
ftr-453	1012	1	the	the	DET
ftr-453	1012	2	problem	problem	NOUN
ftr-453	1012	3	at	at	ADP
ftr-453	1012	4	which	which	PRON
ftr-453	1012	5	the	the	DET
ftr-453	1012	6	tax	tax	NOUN
ftr-453	1012	7	on	on	ADP
ftr-453	1012	8	unrelated	unrelated	ADJ
ftr-453	1012	9	business	business	NOUN
ftr-453	1012	10	income	income	NOUN
ftr-453	1012	11	is	be	AUX
ftr-453	1012	12	directed	direct	VERB
ftr-453	1012	13	is	be	AUX
ftr-453	1012	14	primarily	primarily	ADV
ftr-453	1012	15	that	that	PRON
ftr-453	1012	16	of	of	ADP
ftr-453	1012	17	unfair	unfair	ADJ
ftr-453	1012	18	competition	competition	NOUN
ftr-453	1012	19	.	.	PUNCT
ftr-453	1012	20	.	.	PUNCT
ftr-453	1012	21	.	.	PUNCT
ftr-453	1013	1	.	.	PUNCT
ftr-453	1014	1	in	in	ADP
ftr-453	1014	2	neither	neither	CCONJ
ftr-453	1014	3	the	the	DET
ftr-453	1014	4	house	house	NOUN
ftr-453	1014	5	bill	bill	NOUN
ftr-453	1014	6	nor	nor	CCONJ
ftr-453	1014	7	your	your	PRON
ftr-453	1014	8	committee	committee	NOUN
ftr-453	1014	9	’s	’s	PART
ftr-453	1014	10	bill	bill	NOUN
ftr-453	1014	11	does	do	AUX
ftr-453	1014	12	this	this	DET
ftr-453	1014	13	provision	provision	NOUN
ftr-453	1014	14	deny	deny	VERB
ftr-453	1014	15	exemption	exemption	NOUN
ftr-453	1014	16	where	where	SCONJ
ftr-453	1014	17	the	the	DET
ftr-453	1014	18	organizations	organization	NOUN
ftr-453	1014	19	are	be	AUX
ftr-453	1014	20	carrying	carry	VERB
ftr-453	1014	21	on	on	ADP
ftr-453	1014	22	unrelated	unrelated	ADJ
ftr-453	1014	23	active	active	ADJ
ftr-453	1014	24	business	business	NOUN
ftr-453	1014	25	enterprises	enterprise	NOUN
ftr-453	1014	26	,	,	PUNCT
ftr-453	1014	27	nor	nor	CCONJ
ftr-453	1014	28	require	require	VERB
ftr-453	1014	29	that	that	SCONJ
ftr-453	1014	30	they	they	PRON
ftr-453	1014	31	dispose	dispose	VERB
ftr-453	1014	32	of	of	ADP
ftr-453	1014	33	such	such	ADJ
ftr-453	1014	34	businesses	business	NOUN
ftr-453	1014	35	.	.	PUNCT
ftr-453	1015	1	both	both	DET
ftr-453	1015	2	provisions	provision	NOUN
ftr-453	1015	3	merely	merely	ADV
ftr-453	1015	4	impose	impose	VERB
ftr-453	1015	5	the	the	DET
ftr-453	1015	6	same	same	ADJ
ftr-453	1015	7	tax	tax	NOUN
ftr-453	1015	8	on	on	ADP
ftr-453	1015	9	income	income	NOUN
ftr-453	1015	10	derived	derive	VERB
ftr-453	1015	11	from	from	ADP
ftr-453	1015	12	an	an	DET
ftr-453	1015	13	unrelated	unrelated	ADJ
ftr-453	1015	14	trade	trade	NOUN
ftr-453	1015	15	or	or	CCONJ
ftr-453	1015	16	business	business	NOUN
ftr-453	1015	17	as	as	SCONJ
ftr-453	1015	18	is	be	AUX
ftr-453	1015	19	borne	bear	VERB
ftr-453	1015	20	2001	2001	NUM
ftr-453	1015	21	]	]	PUNCT
ftr-453	1015	22	when	when	SCONJ
ftr-453	1015	23	charity	charity	NOUN
ftr-453	1015	24	aids	aids	PROPN
ftr-453	1015	25	tax	tax	NOUN
ftr-453	1015	26	shelters	shelter	NOUN
ftr-453	1015	27	801	801	NUM
ftr-453	1015	28	device	device	NOUN
ftr-453	1015	29	that	that	PRON
ftr-453	1015	30	merely	merely	ADV
ftr-453	1015	31	eliminates	eliminate	VERB
ftr-453	1015	32	the	the	DET
ftr-453	1015	33	unintended	unintended	ADJ
ftr-453	1015	34	advantage	advantage	NOUN
ftr-453	1015	35	charity	charity	NOUN
ftr-453	1015	36	has	have	AUX
ftr-453	1015	37	relative	relative	ADJ
ftr-453	1015	38	to	to	ADP
ftr-453	1015	39	taxable	taxable	ADJ
ftr-453	1015	40	entities	entity	NOUN
ftr-453	1015	41	in	in	ADP
ftr-453	1015	42	an	an	DET
ftr-453	1015	43	identical	identical	ADJ
ftr-453	1015	44	commercial	commercial	ADJ
ftr-453	1015	45	transaction	transaction	NOUN
ftr-453	1015	46	.	.	PUNCT
ftr-453	1016	1	consider	consider	VERB
ftr-453	1016	2	again	again	ADV
ftr-453	1016	3	,	,	PUNCT
ftr-453	1016	4	for140	for140	PROPN
ftr-453	1016	5	example	example	NOUN
ftr-453	1016	6	,	,	PUNCT
ftr-453	1016	7	the	the	DET
ftr-453	1016	8	bootstrap	bootstrap	NOUN
ftr-453	1016	9	transaction	transaction	NOUN
ftr-453	1016	10	in	in	ADP
ftr-453	1016	11	clay	clay	NOUN
ftr-453	1016	12	brown	brown	NOUN
ftr-453	1016	13	.	.	PUNCT
ftr-453	1017	1	the	the	DET
ftr-453	1017	2	sale	sale	NOUN
ftr-453	1017	3	to	to	ADP
ftr-453	1017	4	a	a	DET
ftr-453	1017	5	taxable	taxable	ADJ
ftr-453	1017	6	purchaser	purchaser	NOUN
ftr-453	1017	7	,	,	PUNCT
ftr-453	1017	8	as	as	SCONJ
ftr-453	1017	9	opposed	oppose	VERB
ftr-453	1017	10	to	to	ADP
ftr-453	1017	11	charity	charity	NOUN
ftr-453	1017	12	,	,	PUNCT
ftr-453	1017	13	could	could	AUX
ftr-453	1017	14	have	have	AUX
ftr-453	1017	15	been	be	AUX
ftr-453	1017	16	structured	structure	VERB
ftr-453	1017	17	to	to	PART
ftr-453	1017	18	avoid	avoid	VERB
ftr-453	1017	19	one	one	NUM
ftr-453	1017	20	,	,	PUNCT
ftr-453	1017	21	but	but	CCONJ
ftr-453	1017	22	not	not	PART
ftr-453	1017	23	both	both	DET
ftr-453	1017	24	levels	level	NOUN
ftr-453	1017	25	of	of	ADP
ftr-453	1017	26	tax	tax	NOUN
ftr-453	1017	27	normally	normally	ADV
ftr-453	1017	28	applicable	applicable	ADJ
ftr-453	1017	29	to	to	ADP
ftr-453	1017	30	corporations	corporation	NOUN
ftr-453	1017	31	and	and	CCONJ
ftr-453	1017	32	shareholders.141	shareholders.141	VERB
ftr-453	1017	33	the	the	DET
ftr-453	1017	34	unique	unique	ADJ
ftr-453	1017	35	advantage	advantage	NOUN
ftr-453	1017	36	of	of	ADP
ftr-453	1017	37	bootstrap	bootstrap	NOUN
ftr-453	1017	38	sales	sale	NOUN
ftr-453	1017	39	to	to	ADP
ftr-453	1017	40	charity	charity	NOUN
ftr-453	1017	41	is	be	AUX
ftr-453	1017	42	that	that	SCONJ
ftr-453	1017	43	both	both	DET
ftr-453	1017	44	levels	level	NOUN
ftr-453	1017	45	of	of	ADP
ftr-453	1017	46	tax	tax	NOUN
ftr-453	1017	47	can	can	AUX
ftr-453	1017	48	be	be	AUX
ftr-453	1017	49	avoided	avoid	VERB
ftr-453	1017	50	,	,	PUNCT
ftr-453	1017	51	because	because	SCONJ
ftr-453	1017	52	charity	charity	NOUN
ftr-453	1017	53	is	be	AUX
ftr-453	1017	54	tax	tax	NOUN
ftr-453	1017	55	exempt	exempt	ADJ
ftr-453	1017	56	,	,	PUNCT
ftr-453	1017	57	and	and	CCONJ
ftr-453	1017	58	the	the	DET
ftr-453	1017	59	buyer	buyer	NOUN
ftr-453	1017	60	can	can	AUX
ftr-453	1017	61	realize	realize	VERB
ftr-453	1017	62	a	a	DET
ftr-453	1017	63	greater	great	ADJ
ftr-453	1017	64	and	and	CCONJ
ftr-453	1017	65	faster	fast	ADJ
ftr-453	1017	66	return	return	NOUN
ftr-453	1017	67	.	.	PUNCT
ftr-453	1018	1	the	the	DET
ftr-453	1018	2	real	real	ADJ
ftr-453	1018	3	effect	effect	NOUN
ftr-453	1018	4	of	of	ADP
ftr-453	1018	5	ubit	ubit	NOUN
ftr-453	1018	6	is	be	AUX
ftr-453	1018	7	therefore	therefore	ADV
ftr-453	1018	8	only	only	ADV
ftr-453	1018	9	to	to	PART
ftr-453	1018	10	eliminate	eliminate	VERB
ftr-453	1018	11	the	the	DET
ftr-453	1018	12	market	market	NOUN
ftr-453	1018	13	distortion	distortion	NOUN
ftr-453	1018	14	caused	cause	VERB
ftr-453	1018	15	by	by	ADP
ftr-453	1018	16	tax	tax	NOUN
ftr-453	1018	17	exemption	exemption	NOUN
ftr-453	1018	18	.	.	PUNCT
ftr-453	1019	1	that	that	DET
ftr-453	1019	2	distortion	distortion	NOUN
ftr-453	1019	3	manifests	manifest	VERB
ftr-453	1019	4	itself142	itself142	PROPN
ftr-453	1019	5	in	in	ADP
ftr-453	1019	6	an	an	DET
ftr-453	1019	7	actor	actor	NOUN
ftr-453	1019	8	’s	’s	PART
ftr-453	1019	9	preference	preference	NOUN
ftr-453	1019	10	for	for	ADP
ftr-453	1019	11	engaging	engage	VERB
ftr-453	1019	12	in	in	ADP
ftr-453	1019	13	transactions	transaction	NOUN
ftr-453	1019	14	with	with	ADP
ftr-453	1019	15	charity	charity	NOUN
ftr-453	1019	16	rather	rather	ADV
ftr-453	1019	17	than	than	ADP
ftr-453	1019	18	taxable	taxable	ADJ
ftr-453	1019	19	entities	entity	NOUN
ftr-453	1019	20	.	.	PUNCT
ftr-453	1020	1	without	without	ADP
ftr-453	1020	2	intervention	intervention	NOUN
ftr-453	1020	3	,	,	PUNCT
ftr-453	1020	4	charity	charity	NOUN
ftr-453	1020	5	could	could	AUX
ftr-453	1020	6	conceivably	conceivably	ADV
ftr-453	1020	7	eliminate	eliminate	VERB
ftr-453	1020	8	taxable	taxable	ADJ
ftr-453	1020	9	buyers	buyer	NOUN
ftr-453	1020	10	’	'	PUNCT
ftr-453	1020	11	ability	ability	NOUN
ftr-453	1020	12	to	to	PART
ftr-453	1020	13	obtain	obtain	VERB
ftr-453	1020	14	market	market	NOUN
ftr-453	1020	15	resources	resource	NOUN
ftr-453	1020	16	because	because	SCONJ
ftr-453	1020	17	taxable	taxable	ADJ
ftr-453	1020	18	buyers	buyer	NOUN
ftr-453	1020	19	could	could	AUX
ftr-453	1020	20	not	not	PART
ftr-453	1020	21	offer	offer	VERB
ftr-453	1020	22	as	as	ADP
ftr-453	1020	23	attractive	attractive	ADJ
ftr-453	1020	24	a	a	DET
ftr-453	1020	25	return	return	NOUN
ftr-453	1020	26	as	as	ADP
ftr-453	1020	27	charity	charity	NOUN
ftr-453	1020	28	.	.	PUNCT
ftr-453	1021	1	whenever	whenever	SCONJ
ftr-453	1021	2	it	it	PRON
ftr-453	1021	3	is	be	AUX
ftr-453	1021	4	imposed	impose	VERB
ftr-453	1021	5	,	,	PUNCT
ftr-453	1021	6	then	then	ADV
ftr-453	1021	7	,	,	PUNCT
ftr-453	1021	8	ubit143	ubit143	PROPN
ftr-453	1021	9	does	do	VERB
ftr-453	1021	10	nothing	nothing	PRON
ftr-453	1021	11	more	more	ADJ
ftr-453	1021	12	than	than	SCONJ
ftr-453	1021	13	eliminate	eliminate	VERB
ftr-453	1021	14	the	the	DET
ftr-453	1021	15	competitive	competitive	ADJ
ftr-453	1021	16	advantage	advantage	NOUN
ftr-453	1021	17	or	or	CCONJ
ftr-453	1021	18	market	market	NOUN
ftr-453	1021	19	distortion	distortion	NOUN
ftr-453	1021	20	unintentionally	unintentionally	ADV
ftr-453	1021	21	caused	cause	VERB
ftr-453	1021	22	by	by	ADP
ftr-453	1021	23	tax	tax	NOUN
ftr-453	1021	24	exemption	exemption	NOUN
ftr-453	1021	25	.	.	PUNCT
ftr-453	1022	1	ubit	ubit	PROPN
ftr-453	1022	2	restores	restore	VERB
ftr-453	1022	3	an	an	DET
ftr-453	1022	4	appropriate	appropriate	ADJ
ftr-453	1022	5	status	status	NOUN
ftr-453	1022	6	quo	quo	NOUN
ftr-453	1022	7	but	but	CCONJ
ftr-453	1022	8	does	do	AUX
ftr-453	1022	9	not	not	PART
ftr-453	1022	10	address	address	VERB
ftr-453	1022	11	charity	charity	NOUN
ftr-453	1022	12	’s	’s	PART
ftr-453	1022	13	willing	willing	ADJ
ftr-453	1022	14	distortion	distortion	NOUN
ftr-453	1022	15	of	of	ADP
ftr-453	1022	16	that	that	DET
ftr-453	1022	17	status	status	NOUN
ftr-453	1022	18	quo	quo	NOUN
ftr-453	1022	19	nor	nor	CCONJ
ftr-453	1022	20	its	its	PRON
ftr-453	1022	21	self	self	NOUN
ftr-453	1022	22	-	-	PUNCT
ftr-453	1022	23	interested	interest	VERB
ftr-453	1022	24	motivation	motivation	NOUN
ftr-453	1022	25	to	to	PART
ftr-453	1022	26	do	do	AUX
ftr-453	1022	27	so	so	ADV
ftr-453	1022	28	in	in	ADP
ftr-453	1022	29	future	future	ADJ
ftr-453	1022	30	cases	case	NOUN
ftr-453	1022	31	.	.	PUNCT
ftr-453	1023	1	the	the	DET
ftr-453	1023	2	second	second	ADJ
ftr-453	1023	3	substantive	substantive	ADJ
ftr-453	1023	4	objection	objection	NOUN
ftr-453	1023	5	to	to	ADP
ftr-453	1023	6	the	the	DET
ftr-453	1023	7	present	present	ADJ
ftr-453	1023	8	approach	approach	NOUN
ftr-453	1023	9	is	be	AUX
ftr-453	1023	10	a	a	DET
ftr-453	1023	11	bit	bit	NOUN
ftr-453	1023	12	less	less	ADV
ftr-453	1023	13	pragmatic	pragmatic	ADJ
ftr-453	1023	14	and	and	CCONJ
ftr-453	1023	15	much	much	ADV
ftr-453	1023	16	more	more	ADV
ftr-453	1023	17	philosophical	philosophical	ADJ
ftr-453	1023	18	.	.	PUNCT
ftr-453	1024	1	failing	fail	VERB
ftr-453	1024	2	to	to	PART
ftr-453	1024	3	address	address	VERB
ftr-453	1024	4	charity	charity	NOUN
ftr-453	1024	5	’s	’s	PART
ftr-453	1024	6	involvement	involvement	NOUN
ftr-453	1024	7	in	in	ADP
ftr-453	1024	8	the	the	DET
ftr-453	1024	9	transaction	transaction	NOUN
ftr-453	1024	10	allows	allow	VERB
ftr-453	1024	11	for	for	ADP
ftr-453	1024	12	a	a	DET
ftr-453	1024	13	present	present	ADJ
ftr-453	1024	14	harm	harm	NOUN
ftr-453	1024	15	separate	separate	ADJ
ftr-453	1024	16	and	and	CCONJ
ftr-453	1024	17	apart	apart	ADV
ftr-453	1024	18	from	from	ADP
ftr-453	1024	19	the	the	DET
ftr-453	1024	20	erosion	erosion	NOUN
ftr-453	1024	21	of	of	ADP
ftr-453	1024	22	the	the	DET
ftr-453	1024	23	tax	tax	NOUN
ftr-453	1024	24	base	base	NOUN
ftr-453	1024	25	–	–	PUNCT
ftr-453	1024	26	the	the	DET
ftr-453	1024	27	degradation	degradation	NOUN
ftr-453	1024	28	of	of	ADP
ftr-453	1024	29	the	the	DET
ftr-453	1024	30	political	political	ADJ
ftr-453	1024	31	and	and	CCONJ
ftr-453	1024	32	social	social	ADJ
ftr-453	1024	33	consensus	consensus	NOUN
ftr-453	1024	34	that	that	PRON
ftr-453	1024	35	justifies	justify	VERB
ftr-453	1024	36	tax	tax	NOUN
ftr-453	1024	37	exemption	exemption	NOUN
ftr-453	1024	38	.	.	PUNCT
ftr-453	1025	1	to	to	ADP
ftr-453	1025	2	the	the	DET
ftr-453	1025	3	extent	extent	NOUN
ftr-453	1025	4	charity	charity	NOUN
ftr-453	1025	5	aids	aid	NOUN
ftr-453	1025	6	and	and	CCONJ
ftr-453	1025	7	abets	abet	VERB
ftr-453	1025	8	a	a	DET
ftr-453	1025	9	tax	tax	NOUN
ftr-453	1025	10	shelter	shelter	NOUN
ftr-453	1025	11	,	,	PUNCT
ftr-453	1025	12	and	and	CCONJ
ftr-453	1025	13	does	do	VERB
ftr-453	1025	14	so	so	ADV
ftr-453	1025	15	without	without	ADP
ftr-453	1025	16	consequence	consequence	NOUN
ftr-453	1025	17	,	,	PUNCT
ftr-453	1025	18	it	it	PRON
ftr-453	1025	19	tarnishes	tarnish	VERB
ftr-453	1025	20	the	the	DET
ftr-453	1025	21	halo	halo	NOUN
ftr-453	1025	22	that	that	PRON
ftr-453	1025	23	justifies	justify	VERB
ftr-453	1025	24	granting	grant	VERB
ftr-453	1025	25	tax	tax	NOUN
ftr-453	1025	26	exemption	exemption	NOUN
ftr-453	1025	27	not	not	PART
ftr-453	1025	28	just	just	ADV
ftr-453	1025	29	to	to	ADP
ftr-453	1025	30	the	the	DET
ftr-453	1025	31	particular	particular	ADJ
ftr-453	1025	32	charity	charity	NOUN
ftr-453	1025	33	involved	involve	VERB
ftr-453	1025	34	,	,	PUNCT
ftr-453	1025	35	but	but	CCONJ
ftr-453	1025	36	to	to	ADP
ftr-453	1025	37	all	all	DET
ftr-453	1025	38	charities	charity	NOUN
ftr-453	1025	39	.	.	PUNCT
ftr-453	1026	1	there	there	PRON
ftr-453	1026	2	will	will	AUX
ftr-453	1026	3	thus	thus	ADV
ftr-453	1026	4	come	come	VERB
ftr-453	1026	5	a	a	DET
ftr-453	1026	6	time	time	NOUN
ftr-453	1026	7	when	when	SCONJ
ftr-453	1026	8	charity	charity	NOUN
ftr-453	1026	9	’s	’s	PART
ftr-453	1026	10	occasional	occasional	ADJ
ftr-453	1026	11	but	but	CCONJ
ftr-453	1026	12	regular144	regular144	X
ftr-453	1026	13	folly	folly	NOUN
ftr-453	1026	14	of	of	ADP
ftr-453	1026	15	engaging	engage	VERB
ftr-453	1026	16	in	in	ADP
ftr-453	1026	17	tax	tax	NOUN
ftr-453	1026	18	shelters	shelter	NOUN
ftr-453	1026	19	will	will	AUX
ftr-453	1026	20	define	define	VERB
ftr-453	1026	21	charity	charity	NOUN
ftr-453	1026	22	,	,	PUNCT
ftr-453	1026	23	however	however	ADV
ftr-453	1026	24	inaccurate	inaccurate	ADJ
ftr-453	1026	25	that	that	SCONJ
ftr-453	1026	26	definition	definition	NOUN
ftr-453	1026	27	may	may	AUX
ftr-453	1026	28	be	be	AUX
ftr-453	1026	29	.	.	PUNCT
ftr-453	1027	1	in	in	ADP
ftr-453	1027	2	effect	effect	NOUN
ftr-453	1027	3	,	,	PUNCT
ftr-453	1027	4	such	such	ADJ
ftr-453	1027	5	actions	action	NOUN
ftr-453	1027	6	constitute	constitute	VERB
ftr-453	1027	7	a	a	DET
ftr-453	1027	8	substantive	substantive	ADJ
ftr-453	1027	9	attack	attack	NOUN
ftr-453	1027	10	on	on	ADP
ftr-453	1027	11	society	society	NOUN
ftr-453	1027	12	’s	’s	PART
ftr-453	1027	13	understanding	understanding	NOUN
ftr-453	1027	14	of	of	ADP
ftr-453	1027	15	the	the	DET
ftr-453	1027	16	charitable	charitable	ADJ
ftr-453	1027	17	concept	concept	NOUN
ftr-453	1027	18	and	and	CCONJ
ftr-453	1027	19	that	that	DET
ftr-453	1027	20	attack	attack	NOUN
ftr-453	1027	21	should	should	AUX
ftr-453	1027	22	not	not	PART
ftr-453	1027	23	be	be	AUX
ftr-453	1027	24	allowed	allow	VERB
ftr-453	1027	25	to	to	PART
ftr-453	1027	26	persist	persist	VERB
ftr-453	1027	27	without	without	ADP
ftr-453	1027	28	response	response	NOUN
ftr-453	1027	29	,	,	PUNCT
ftr-453	1027	30	lest	lest	SCONJ
ftr-453	1027	31	the	the	DET
ftr-453	1027	32	problem	problem	NOUN
ftr-453	1027	33	grow	grow	VERB
ftr-453	1027	34	to	to	ADP
ftr-453	1027	35	such	such	DET
ftr-453	1027	36	an	an	DET
ftr-453	1027	37	extent	extent	NOUN
ftr-453	1027	38	that	that	SCONJ
ftr-453	1027	39	an	an	DET
ftr-453	1027	40	inevitable	inevitable	ADJ
ftr-453	1027	41	,	,	PUNCT
ftr-453	1027	42	but	but	CCONJ
ftr-453	1027	43	long	long	ADV
ftr-453	1027	44	-	-	PUNCT
ftr-453	1027	45	delayed	delay	VERB
ftr-453	1027	46	response	response	NOUN
ftr-453	1027	47	manifest	manifest	VERB
ftr-453	1027	48	itself	itself	PRON
ftr-453	1027	49	by	by	ADP
ftr-453	1027	50	a	a	DET
ftr-453	1027	51	wholesale	wholesale	ADJ
ftr-453	1027	52	elimination	elimination	NOUN
ftr-453	1027	53	of	of	ADP
ftr-453	1027	54	the	the	DET
ftr-453	1027	55	charitable	charitable	ADJ
ftr-453	1027	56	tax	tax	NOUN
ftr-453	1027	57	exemption	exemption	NOUN
ftr-453	1027	58	.	.	PUNCT
ftr-453	1028	1	two	two	NUM
ftr-453	1028	2	procedural	procedural	ADJ
ftr-453	1028	3	objections	objection	NOUN
ftr-453	1028	4	are	be	AUX
ftr-453	1028	5	undoubtedly	undoubtedly	ADV
ftr-453	1028	6	apparent	apparent	ADJ
ftr-453	1028	7	with	with	ADP
ftr-453	1028	8	respect	respect	NOUN
ftr-453	1028	9	to	to	ADP
ftr-453	1028	10	the	the	DET
ftr-453	1028	11	use	use	NOUN
ftr-453	1028	12	of	of	ADP
ftr-453	1028	13	ubit	ubit	NOUN
ftr-453	1028	14	to	to	PART
ftr-453	1028	15	attack	attack	VERB
ftr-453	1028	16	charity	charity	NOUN
ftr-453	1028	17	’s	’s	PART
ftr-453	1028	18	participation	participation	NOUN
ftr-453	1028	19	in	in	ADP
ftr-453	1028	20	tax	tax	NOUN
ftr-453	1028	21	shelters	shelter	NOUN
ftr-453	1028	22	.	.	PUNCT
ftr-453	1029	1	first	first	ADV
ftr-453	1029	2	,	,	PUNCT
ftr-453	1029	3	the	the	DET
ftr-453	1029	4	imposition	imposition	NOUN
ftr-453	1029	5	of	of	ADP
ftr-453	1029	6	ubit	ubit	NOUN
ftr-453	1029	7	,	,	PUNCT
ftr-453	1029	8	particularly	particularly	ADV
ftr-453	1029	9	on	on	ADP
ftr-453	1029	10	a	a	DET
ftr-453	1029	11	case	case	NOUN
ftr-453	1029	12	by	by	ADP
ftr-453	1029	13	case	case	NOUN
ftr-453	1029	14	basis	basis	NOUN
ftr-453	1029	15	,	,	PUNCT
ftr-453	1029	16	adds	add	VERB
ftr-453	1029	17	to	to	ADP
ftr-453	1029	18	the	the	PRON
ftr-453	1029	19	already	already	ADV
ftr-453	1029	20	by	by	ADP
ftr-453	1029	21	their	their	PRON
ftr-453	1029	22	competitors	competitor	NOUN
ftr-453	1029	23	.	.	PUNCT
ftr-453	1030	1	in	in	ADP
ftr-453	1030	2	fact	fact	NOUN
ftr-453	1030	3	,	,	PUNCT
ftr-453	1030	4	it	it	PRON
ftr-453	1030	5	is	be	AUX
ftr-453	1030	6	not	not	PART
ftr-453	1030	7	intended	intend	VERB
ftr-453	1030	8	that	that	SCONJ
ftr-453	1030	9	the	the	DET
ftr-453	1030	10	tax	tax	NOUN
ftr-453	1030	11	imposed	impose	VERB
ftr-453	1030	12	on	on	ADP
ftr-453	1030	13	unrelated	unrelated	ADJ
ftr-453	1030	14	business	business	NOUN
ftr-453	1030	15	income	income	NOUN
ftr-453	1030	16	will	will	AUX
ftr-453	1030	17	have	have	VERB
ftr-453	1030	18	any	any	DET
ftr-453	1030	19	effect	effect	NOUN
ftr-453	1030	20	on	on	ADP
ftr-453	1030	21	the	the	DET
ftr-453	1030	22	tax	tax	NOUN
ftr-453	1030	23	-	-	PUNCT
ftr-453	1030	24	exempt	exempt	ADJ
ftr-453	1030	25	status	status	NOUN
ftr-453	1030	26	of	of	ADP
ftr-453	1030	27	any	any	DET
ftr-453	1030	28	organizations	organization	NOUN
ftr-453	1030	29	.	.	PUNCT
ftr-453	1031	1	s.	s.	PROPN
ftr-453	1031	2	rep	rep	PROPN
ftr-453	1031	3	.	.	PROPN
ftr-453	1032	1	no	no	PROPN
ftr-453	1032	2	.	.	NOUN
ftr-453	1033	1	81	81	NUM
ftr-453	1033	2	-	-	SYM
ftr-453	1033	3	2375	2375	NUM
ftr-453	1033	4	,	,	PUNCT
ftr-453	1033	5	81st	81st	ADJ
ftr-453	1033	6	cong	cong	NOUN
ftr-453	1033	7	.	.	PUNCT
ftr-453	1033	8	,	,	PUNCT
ftr-453	1034	1	2nd	2nd	ADJ
ftr-453	1034	2	sess	sess	NOUN
ftr-453	1034	3	.	.	PUNCT
ftr-453	1035	1	at	at	ADP
ftr-453	1035	2	3081	3081	NUM
ftr-453	1035	3	(	(	PUNCT
ftr-453	1035	4	1950	1950	NUM
ftr-453	1035	5	)	)	PUNCT
ftr-453	1035	6	reprinted	reprint	VERB
ftr-453	1035	7	in	in	ADP
ftr-453	1035	8	1950	1950	NUM
ftr-453	1035	9	-	-	SYM
ftr-453	1035	10	2	2	NUM
ftr-453	1035	11	c.b	c.b	PROPN
ftr-453	1035	12	.	.	PROPN
ftr-453	1035	13	483	483	NUM
ftr-453	1035	14	,	,	PUNCT
ftr-453	1035	15	50405	50405	NUM
ftr-453	1035	16	140	140	NUM
ftr-453	1035	17	.	.	PUNCT
ftr-453	1036	1	see	see	VERB
ftr-453	1036	2	i	i	PRON
ftr-453	1036	3	d.	d.	PROPN
ftr-453	1036	4	141	141	NUM
ftr-453	1036	5	.	.	PUNCT
ftr-453	1037	1	see	see	VERB
ftr-453	1037	2	supra	supra	PROPN
ftr-453	1037	3	notes	note	VERB
ftr-453	1037	4	69	69	NUM
ftr-453	1037	5	-	-	SYM
ftr-453	1037	6	70	70	NUM
ftr-453	1037	7	and	and	CCONJ
ftr-453	1037	8	accompanying	accompany	VERB
ftr-453	1037	9	text	text	NOUN
ftr-453	1037	10	.	.	PUNCT
ftr-453	1038	1	142	142	NUM
ftr-453	1038	2	.	.	PUNCT
ftr-453	1039	1	for	for	ADP
ftr-453	1039	2	a	a	DET
ftr-453	1039	3	broad	broad	ADV
ftr-453	1039	4	-	-	PUNCT
ftr-453	1039	5	ranging	range	VERB
ftr-453	1039	6	summary	summary	NOUN
ftr-453	1039	7	of	of	ADP
ftr-453	1039	8	market	market	NOUN
ftr-453	1039	9	distortions	distortion	NOUN
ftr-453	1039	10	caused	cause	VERB
ftr-453	1039	11	by	by	ADP
ftr-453	1039	12	the	the	DET
ftr-453	1039	13	tax	tax	NOUN
ftr-453	1039	14	treatment	treatment	NOUN
ftr-453	1039	15	of	of	ADP
ftr-453	1039	16	charities	charity	NOUN
ftr-453	1039	17	,	,	PUNCT
ftr-453	1039	18	see	see	VERB
ftr-453	1039	19	charles	charles	PROPN
ftr-453	1039	20	t.	t.	PROPN
ftr-453	1039	21	clotfelter	clotfelter	NOUN
ftr-453	1039	22	,	,	PUNCT
ftr-453	1039	23	tax	tax	NOUN
ftr-453	1039	24	induced	induce	VERB
ftr-453	1039	25	distortions	distortion	NOUN
ftr-453	1039	26	in	in	ADP
ftr-453	1039	27	the	the	DET
ftr-453	1039	28	voluntary	voluntary	ADJ
ftr-453	1039	29	sector	sector	NOUN
ftr-453	1039	30	,	,	PUNCT
ftr-453	1039	31	39	39	NUM
ftr-453	1039	32	case	case	NOUN
ftr-453	1039	33	w.	w.	NOUN
ftr-453	1039	34	res	res	PROPN
ftr-453	1039	35	.	.	PUNCT
ftr-453	1040	1	l.	l.	PROPN
ftr-453	1040	2	rev	rev	PROPN
ftr-453	1040	3	.	.	PROPN
ftr-453	1041	1	663	663	NUM
ftr-453	1041	2	(	(	PUNCT
ftr-453	1041	3	1988	1988	NUM
ftr-453	1041	4	-	-	SYM
ftr-453	1041	5	89	89	NUM
ftr-453	1041	6	)	)	PUNCT
ftr-453	1041	7	.	.	PUNCT
ftr-453	1042	1	143	143	X
ftr-453	1042	2	.	.	PUNCT
ftr-453	1043	1	see	see	VERB
ftr-453	1043	2	supra	supra	PROPN
ftr-453	1043	3	note	note	PROPN
ftr-453	1043	4	99	99	NUM
ftr-453	1043	5	and	and	CCONJ
ftr-453	1043	6	accompanying	accompany	VERB
ftr-453	1043	7	text	text	NOUN
ftr-453	1043	8	.	.	PUNCT
ftr-453	1044	1	144	144	NUM
ftr-453	1044	2	.	.	PUNCT
ftr-453	1045	1	see	see	VERB
ftr-453	1045	2	brody	brody	PROPN
ftr-453	1045	3	,	,	PUNCT
ftr-453	1045	4	supra	supra	PROPN
ftr-453	1045	5	note	note	PROPN
ftr-453	1045	6	11	11	NUM
ftr-453	1045	7	and	and	CCONJ
ftr-453	1045	8	accompanying	accompany	VERB
ftr-453	1045	9	text	text	NOUN
ftr-453	1045	10	.	.	PUNCT
ftr-453	1046	1	802	802	NUM
ftr-453	1046	2	florida	florida	PROPN
ftr-453	1046	3	tax	tax	NOUN
ftr-453	1046	4	review	review	NOUN
ftr-453	1046	5	[	[	X
ftr-453	1046	6	vol	vol	NOUN
ftr-453	1046	7	.	.	PUNCT
ftr-453	1047	1	4:12	4:12	NUM
ftr-453	1047	2	significant	significant	ADJ
ftr-453	1047	3	degree	degree	NOUN
ftr-453	1047	4	of	of	ADP
ftr-453	1047	5	complexity	complexity	NOUN
ftr-453	1047	6	and	and	CCONJ
ftr-453	1047	7	transaction	transaction	NOUN
ftr-453	1047	8	costs	cost	NOUN
ftr-453	1047	9	contained	contain	VERB
ftr-453	1047	10	in	in	ADP
ftr-453	1047	11	or	or	CCONJ
ftr-453	1047	12	resulting	result	VERB
ftr-453	1047	13	from	from	ADP
ftr-453	1047	14	the	the	DET
ftr-453	1047	15	code	code	NOUN
ftr-453	1047	16	.	.	PUNCT
ftr-453	1048	1	the	the	DET
ftr-453	1048	2	anti	anti	ADJ
ftr-453	1048	3	-	-	ADJ
ftr-453	1048	4	avoidance	avoidance	ADJ
ftr-453	1048	5	goal	goal	NOUN
ftr-453	1048	6	of	of	ADP
ftr-453	1048	7	irc	irc	PROPN
ftr-453	1048	8	section	section	NOUN
ftr-453	1048	9	514(c)(9	514(c)(9	PROPN
ftr-453	1048	10	)	)	PUNCT
ftr-453	1048	11	,	,	PUNCT
ftr-453	1048	12	for	for	ADP
ftr-453	1048	13	example	example	NOUN
ftr-453	1048	14	,	,	PUNCT
ftr-453	1048	15	presents	present	VERB
ftr-453	1048	16	formidable	formidable	ADJ
ftr-453	1048	17	challenges	challenge	NOUN
ftr-453	1048	18	to	to	ADP
ftr-453	1048	19	the	the	DET
ftr-453	1048	20	human	human	ADJ
ftr-453	1048	21	capacity	capacity	NOUN
ftr-453	1048	22	to	to	PART
ftr-453	1048	23	comprehend	comprehend	VERB
ftr-453	1048	24	substance	substance	NOUN
ftr-453	1048	25	and	and	CCONJ
ftr-453	1048	26	monitor	monitor	VERB
ftr-453	1048	27	compliance	compliance	NOUN
ftr-453	1048	28	.	.	PUNCT
ftr-453	1049	1	indeed	indeed	ADV
ftr-453	1049	2	,	,	PUNCT
ftr-453	1049	3	the	the	DET
ftr-453	1049	4	detailed	detailed	ADJ
ftr-453	1049	5	requirements	requirement	NOUN
ftr-453	1049	6	of	of	ADP
ftr-453	1049	7	that	that	DET
ftr-453	1049	8	provision	provision	NOUN
ftr-453	1049	9	are	be	AUX
ftr-453	1049	10	imposed	impose	VERB
ftr-453	1049	11	as	as	ADP
ftr-453	1049	12	an	an	DET
ftr-453	1049	13	addition	addition	NOUN
ftr-453	1049	14	to	to	ADP
ftr-453	1049	15	the	the	DET
ftr-453	1049	16	already	already	ADV
ftr-453	1049	17	complex	complex	ADJ
ftr-453	1049	18	substantial	substantial	ADJ
ftr-453	1049	19	economic	economic	ADJ
ftr-453	1049	20	effect	effect	NOUN
ftr-453	1049	21	rules	rule	NOUN
ftr-453	1049	22	of	of	ADP
ftr-453	1049	23	irc	irc	PROPN
ftr-453	1049	24	section	section	NOUN
ftr-453	1049	25	704(b	704(b	PROPN
ftr-453	1049	26	)	)	PUNCT
ftr-453	1049	27	.	.	PUNCT
ftr-453	1050	1	they	they	PRON
ftr-453	1050	2	require	require	VERB
ftr-453	1050	3	not	not	PART
ftr-453	1050	4	only	only	ADV
ftr-453	1050	5	present	present	ADJ
ftr-453	1050	6	compliance	compliance	NOUN
ftr-453	1050	7	,	,	PUNCT
ftr-453	1050	8	but145	but145	VERB
ftr-453	1050	9	prospective	prospective	ADJ
ftr-453	1050	10	compliance	compliance	NOUN
ftr-453	1050	11	as	as	ADV
ftr-453	1050	12	well	well	ADV
ftr-453	1050	13	.	.	PUNCT
ftr-453	1051	1	that	that	PRON
ftr-453	1051	2	is	be	AUX
ftr-453	1051	3	,	,	PUNCT
ftr-453	1051	4	all	all	PRON
ftr-453	1051	5	current	current	ADJ
ftr-453	1051	6	and	and	CCONJ
ftr-453	1051	7	all	all	DET
ftr-453	1051	8	possible	possible	ADJ
ftr-453	1051	9	allocations	allocation	NOUN
ftr-453	1051	10	under	under	ADP
ftr-453	1051	11	the	the	DET
ftr-453	1051	12	partnership	partnership	NOUN
ftr-453	1051	13	agreement	agreement	NOUN
ftr-453	1051	14	must	must	AUX
ftr-453	1051	15	comply	comply	VERB
ftr-453	1051	16	with	with	ADP
ftr-453	1051	17	the	the	DET
ftr-453	1051	18	“	"	PUNCT
ftr-453	1051	19	fractions	fraction	NOUN
ftr-453	1051	20	rule	rule	NOUN
ftr-453	1051	21	”	"	PUNCT
ftr-453	1051	22	if	if	SCONJ
ftr-453	1051	23	the	the	DET
ftr-453	1051	24	ubit	ubit	NOUN
ftr-453	1051	25	“	"	PUNCT
ftr-453	1051	26	penalty	penalty	NOUN
ftr-453	1051	27	”	"	PUNCT
ftr-453	1051	28	is	be	AUX
ftr-453	1051	29	to	to	PART
ftr-453	1051	30	be	be	AUX
ftr-453	1051	31	avoided	avoid	VERB
ftr-453	1051	32	.	.	PUNCT
ftr-453	1052	1	the	the	DET
ftr-453	1052	2	second	second	ADJ
ftr-453	1052	3	objection	objection	NOUN
ftr-453	1052	4	applies	apply	VERB
ftr-453	1052	5	just	just	ADV
ftr-453	1052	6	as	as	ADP
ftr-453	1052	7	much146	much146	PROPN
ftr-453	1052	8	to	to	ADP
ftr-453	1052	9	the	the	DET
ftr-453	1052	10	overall	overall	ADJ
ftr-453	1052	11	approach	approach	NOUN
ftr-453	1052	12	to	to	ADP
ftr-453	1052	13	tax	tax	NOUN
ftr-453	1052	14	shelters	shelter	NOUN
ftr-453	1052	15	.	.	PUNCT
ftr-453	1053	1	tax	tax	NOUN
ftr-453	1053	2	shelters	shelter	NOUN
ftr-453	1053	3	result	result	VERB
ftr-453	1053	4	,	,	PUNCT
ftr-453	1053	5	perhaps	perhaps	ADV
ftr-453	1053	6	,	,	PUNCT
ftr-453	1053	7	from	from	ADP
ftr-453	1053	8	overparticularized	overparticularized	ADJ
ftr-453	1053	9	rules	rule	NOUN
ftr-453	1053	10	.	.	PUNCT
ftr-453	1054	1	such	such	ADJ
ftr-453	1054	2	rules	rule	NOUN
ftr-453	1054	3	attempt	attempt	VERB
ftr-453	1054	4	to	to	PART
ftr-453	1054	5	address	address	VERB
ftr-453	1054	6	the	the	DET
ftr-453	1054	7	entire	entire	ADJ
ftr-453	1054	8	universe	universe	NOUN
ftr-453	1054	9	of	of	ADP
ftr-453	1054	10	transactions	transaction	NOUN
ftr-453	1054	11	that	that	PRON
ftr-453	1054	12	fall	fall	VERB
ftr-453	1054	13	within	within	ADP
ftr-453	1054	14	a	a	DET
ftr-453	1054	15	certain	certain	ADJ
ftr-453	1054	16	illegitimate	illegitimate	ADJ
ftr-453	1054	17	purpose	purpose	NOUN
ftr-453	1054	18	.	.	PUNCT
ftr-453	1055	1	in	in	ADP
ftr-453	1055	2	doing	do	VERB
ftr-453	1055	3	so	so	ADV
ftr-453	1055	4	,	,	PUNCT
ftr-453	1055	5	they147	they147	PROPN
ftr-453	1055	6	impose	impose	VERB
ftr-453	1055	7	inflexible	inflexible	ADJ
ftr-453	1055	8	definitions	definition	NOUN
ftr-453	1055	9	.	.	PUNCT
ftr-453	1056	1	that	that	DET
ftr-453	1056	2	inflexibility	inflexibility	NOUN
ftr-453	1056	3	works	work	VERB
ftr-453	1056	4	both	both	DET
ftr-453	1056	5	ways	way	NOUN
ftr-453	1056	6	.	.	PUNCT
ftr-453	1057	1	it	it	PRON
ftr-453	1057	2	imposes	impose	VERB
ftr-453	1057	3	complexity	complexity	NOUN
ftr-453	1057	4	and	and	CCONJ
ftr-453	1057	5	transaction	transaction	NOUN
ftr-453	1057	6	costs	cost	NOUN
ftr-453	1057	7	on	on	ADP
ftr-453	1057	8	taxpayers	taxpayer	NOUN
ftr-453	1057	9	whose	whose	DET
ftr-453	1057	10	transactions	transaction	NOUN
ftr-453	1057	11	are	be	AUX
ftr-453	1057	12	entirely	entirely	ADV
ftr-453	1057	13	unconcerned	unconcerned	ADJ
ftr-453	1057	14	with	with	ADP
ftr-453	1057	15	illegitimate	illegitimate	ADJ
ftr-453	1057	16	tax	tax	NOUN
ftr-453	1057	17	avoidance	avoidance	NOUN
ftr-453	1057	18	.	.	PUNCT
ftr-453	1058	1	on	on	ADP
ftr-453	1058	2	the	the	DET
ftr-453	1058	3	other	other	ADJ
ftr-453	1058	4	hand	hand	NOUN
ftr-453	1058	5	,	,	PUNCT
ftr-453	1058	6	a	a	DET
ftr-453	1058	7	transaction148	transaction148	PROPN
ftr-453	1058	8	might	might	AUX
ftr-453	1058	9	be	be	AUX
ftr-453	1058	10	fraught	fraught	ADJ
ftr-453	1058	11	with	with	ADP
ftr-453	1058	12	illegitimate	illegitimate	ADJ
ftr-453	1058	13	tax	tax	NOUN
ftr-453	1058	14	avoidance	avoidance	NOUN
ftr-453	1058	15	indicators	indicator	NOUN
ftr-453	1058	16	and	and	CCONJ
ftr-453	1058	17	yet	yet	ADV
ftr-453	1058	18	the	the	DET
ftr-453	1058	19	inflexibility	inflexibility	NOUN
ftr-453	1058	20	of	of	ADP
ftr-453	1058	21	the	the	DET
ftr-453	1058	22	over	over	ADV
ftr-453	1058	23	-	-	PUNCT
ftr-453	1058	24	particularized	particularize	VERB
ftr-453	1058	25	rule	rule	NOUN
ftr-453	1058	26	leaves	leave	VERB
ftr-453	1058	27	the	the	DET
ftr-453	1058	28	public	public	NOUN
ftr-453	1058	29	without	without	ADP
ftr-453	1058	30	remedy.149	remedy.149	NOUN
ftr-453	1058	31	congress	congress	PROPN
ftr-453	1058	32	’s	’s	PART
ftr-453	1058	33	historical	historical	ADJ
ftr-453	1058	34	reaction	reaction	NOUN
ftr-453	1058	35	in	in	ADP
ftr-453	1058	36	the	the	DET
ftr-453	1058	37	latter	latter	ADJ
ftr-453	1058	38	instance	instance	NOUN
ftr-453	1058	39	has	have	AUX
ftr-453	1058	40	normally	normally	ADV
ftr-453	1058	41	been	be	AUX
ftr-453	1058	42	to	to	PART
ftr-453	1058	43	impose	impose	VERB
ftr-453	1058	44	yet	yet	ADV
ftr-453	1058	45	another	another	DET
ftr-453	1058	46	particularized	particularized	ADJ
ftr-453	1058	47	rule	rule	NOUN
ftr-453	1058	48	,	,	PUNCT
ftr-453	1058	49	as	as	SCONJ
ftr-453	1058	50	though	though	SCONJ
ftr-453	1058	51	the	the	DET
ftr-453	1058	52	unaccounted	unaccounte	VERB
ftr-453	1058	53	-	-	PUNCT
ftr-453	1058	54	for	for	ADP
ftr-453	1058	55	transaction	transaction	NOUN
ftr-453	1058	56	was	be	AUX
ftr-453	1058	57	the	the	DET
ftr-453	1058	58	only	only	ADJ
ftr-453	1058	59	one	one	NOUN
ftr-453	1058	60	possibly	possibly	ADV
ftr-453	1058	61	omitted	omit	VERB
ftr-453	1058	62	from	from	ADP
ftr-453	1058	63	the	the	DET
ftr-453	1058	64	first	first	ADJ
ftr-453	1058	65	rule	rule	NOUN
ftr-453	1058	66	.	.	PUNCT
ftr-453	1059	1	the	the	DET
ftr-453	1059	2	result	result	NOUN
ftr-453	1059	3	,	,	PUNCT
ftr-453	1059	4	with	with	ADP
ftr-453	1059	5	respect	respect	NOUN
ftr-453	1059	6	to	to	ADP
ftr-453	1059	7	both	both	DET
ftr-453	1059	8	procedural	procedural	ADJ
ftr-453	1059	9	objections	objection	NOUN
ftr-453	1059	10	,	,	PUNCT
ftr-453	1059	11	is	be	AUX
ftr-453	1059	12	a	a	DET
ftr-453	1059	13	predictable	predictable	ADJ
ftr-453	1059	14	cycle	cycle	NOUN
ftr-453	1059	15	characterized	characterize	VERB
ftr-453	1059	16	by	by	ADP
ftr-453	1059	17	spiraling	spiral	VERB
ftr-453	1059	18	complexity	complexity	NOUN
ftr-453	1059	19	and	and	CCONJ
ftr-453	1059	20	endless	endless	ADJ
ftr-453	1059	21	detail	detail	NOUN
ftr-453	1059	22	.	.	PUNCT
ftr-453	1060	1	the	the	DET
ftr-453	1060	2	analogy	analogy	NOUN
ftr-453	1060	3	of	of	ADP
ftr-453	1060	4	a	a	DET
ftr-453	1060	5	dog	dog	NOUN
ftr-453	1060	6	chasing	chase	VERB
ftr-453	1060	7	its	its	PRON
ftr-453	1060	8	own	own	ADJ
ftr-453	1060	9	tail	tail	NOUN
ftr-453	1060	10	is150	is150	PROPN
ftr-453	1060	11	145	145	NUM
ftr-453	1060	12	.	.	PUNCT
ftr-453	1061	1	see	see	VERB
ftr-453	1061	2	irc	irc	PROPN
ftr-453	1061	3	§	§	PROPN
ftr-453	1061	4	514(c)(9	514(c)(9	PROPN
ftr-453	1061	5	)	)	PUNCT
ftr-453	1061	6	.	.	PUNCT
ftr-453	1062	1	146	146	NUM
ftr-453	1062	2	.	.	PUNCT
ftr-453	1063	1	the	the	DET
ftr-453	1063	2	“	"	PUNCT
ftr-453	1063	3	fractions	fraction	NOUN
ftr-453	1063	4	rule	rule	NOUN
ftr-453	1063	5	”	"	PUNCT
ftr-453	1063	6	requires	require	VERB
ftr-453	1063	7	that	that	SCONJ
ftr-453	1063	8	,	,	PUNCT
ftr-453	1063	9	in	in	ADP
ftr-453	1063	10	a	a	DET
ftr-453	1063	11	partnership	partnership	NOUN
ftr-453	1063	12	having	have	VERB
ftr-453	1063	13	both	both	CCONJ
ftr-453	1063	14	taxable	taxable	ADJ
ftr-453	1063	15	and	and	CCONJ
ftr-453	1063	16	nontaxable	nontaxable	ADJ
ftr-453	1063	17	partners	partner	NOUN
ftr-453	1063	18	and	and	CCONJ
ftr-453	1063	19	which	which	PRON
ftr-453	1063	20	holds	hold	VERB
ftr-453	1063	21	debt	debt	NOUN
ftr-453	1063	22	-	-	PUNCT
ftr-453	1063	23	financed	finance	VERB
ftr-453	1063	24	property	property	NOUN
ftr-453	1063	25	,	,	PUNCT
ftr-453	1063	26	allocations	allocation	NOUN
ftr-453	1063	27	to	to	ADP
ftr-453	1063	28	the	the	DET
ftr-453	1063	29	nontaxable	nontaxable	ADJ
ftr-453	1063	30	partner	partner	NOUN
ftr-453	1063	31	“	"	PUNCT
ftr-453	1063	32	can	can	AUX
ftr-453	1063	33	not	not	PART
ftr-453	1063	34	result	result	VERB
ftr-453	1063	35	in	in	ADP
ftr-453	1063	36	that	that	DET
ftr-453	1063	37	partner	partner	NOUN
ftr-453	1063	38	having	have	VERB
ftr-453	1063	39	a	a	DET
ftr-453	1063	40	percentage	percentage	NOUN
ftr-453	1063	41	share	share	NOUN
ftr-453	1063	42	of	of	ADP
ftr-453	1063	43	overall	overall	ADJ
ftr-453	1063	44	partnership	partnership	NOUN
ftr-453	1063	45	income	income	NOUN
ftr-453	1063	46	for	for	ADP
ftr-453	1063	47	any	any	DET
ftr-453	1063	48	partnership	partnership	NOUN
ftr-453	1063	49	taxable	taxable	ADJ
ftr-453	1063	50	year	year	NOUN
ftr-453	1063	51	greater	great	ADJ
ftr-453	1063	52	than	than	ADP
ftr-453	1063	53	that	that	DET
ftr-453	1063	54	partner	partner	NOUN
ftr-453	1063	55	’s	’s	PART
ftr-453	1063	56	”	"	PUNCT
ftr-453	1063	57	overall	overall	ADJ
ftr-453	1063	58	partnership	partnership	NOUN
ftr-453	1063	59	income	income	NOUN
ftr-453	1063	60	or	or	CCONJ
ftr-453	1063	61	loss	loss	NOUN
ftr-453	1063	62	for	for	ADP
ftr-453	1063	63	the	the	DET
ftr-453	1063	64	taxable	taxable	ADJ
ftr-453	1063	65	year	year	NOUN
ftr-453	1063	66	in	in	ADP
ftr-453	1063	67	which	which	PRON
ftr-453	1063	68	that	that	DET
ftr-453	1063	69	partner	partner	NOUN
ftr-453	1063	70	’s	’s	PART
ftr-453	1063	71	share	share	NOUN
ftr-453	1063	72	of	of	ADP
ftr-453	1063	73	overall	overall	ADJ
ftr-453	1063	74	partnership	partnership	NOUN
ftr-453	1063	75	loss	loss	NOUN
ftr-453	1063	76	will	will	AUX
ftr-453	1063	77	be	be	AUX
ftr-453	1063	78	the	the	DET
ftr-453	1063	79	smallest	small	ADJ
ftr-453	1063	80	.	.	PUNCT
ftr-453	1064	1	regs	reg	NOUN
ftr-453	1064	2	.	.	PUNCT
ftr-453	1065	1	§	§	PROPN
ftr-453	1065	2	1.514(c	1.514(c	PROPN
ftr-453	1065	3	)	)	PUNCT
ftr-453	1065	4	-2(b)(1)(i	-2(b)(1)(i	PROPN
ftr-453	1065	5	)	)	PUNCT
ftr-453	1065	6	.	.	PUNCT
ftr-453	1066	1	the	the	DET
ftr-453	1066	2	fractions	fraction	NOUN
ftr-453	1066	3	rule	rule	NOUN
ftr-453	1066	4	must	must	AUX
ftr-453	1066	5	be	be	AUX
ftr-453	1066	6	complied	comply	VERB
ftr-453	1066	7	with	with	ADP
ftr-453	1066	8	“	"	PUNCT
ftr-453	1066	9	both	both	PRON
ftr-453	1066	10	on	on	ADP
ftr-453	1066	11	a	a	DET
ftr-453	1066	12	prospective	prospective	ADJ
ftr-453	1066	13	basis	basis	NOUN
ftr-453	1066	14	and	and	CCONJ
ftr-453	1066	15	on	on	ADP
ftr-453	1066	16	an	an	DET
ftr-453	1066	17	actual	actual	ADJ
ftr-453	1066	18	basis	basis	NOUN
ftr-453	1066	19	for	for	ADP
ftr-453	1066	20	each	each	DET
ftr-453	1066	21	taxable	taxable	ADJ
ftr-453	1066	22	year	year	NOUN
ftr-453	1066	23	of	of	ADP
ftr-453	1066	24	the	the	DET
ftr-453	1066	25	partnership	partnership	NOUN
ftr-453	1066	26	.	.	PUNCT
ftr-453	1066	27	”	"	PUNCT
ftr-453	1066	28	regs	reg	NOUN
ftr-453	1066	29	.	.	PUNCT
ftr-453	1067	1	§	§	PROPN
ftr-453	1067	2	1.514(c)-2(b)(2)(i	1.514(c)-2(b)(2)(i	NUM
ftr-453	1067	3	)	)	PUNCT
ftr-453	1067	4	.	.	PUNCT
ftr-453	1068	1	thus	thus	ADV
ftr-453	1068	2	,	,	PUNCT
ftr-453	1068	3	the	the	DET
ftr-453	1068	4	partnership	partnership	NOUN
ftr-453	1068	5	must	must	AUX
ftr-453	1068	6	determine	determine	VERB
ftr-453	1068	7	the	the	DET
ftr-453	1068	8	charitable	charitable	ADJ
ftr-453	1068	9	partner	partner	NOUN
ftr-453	1068	10	’s	’s	PART
ftr-453	1068	11	potentially	potentially	ADV
ftr-453	1068	12	smallest	small	ADJ
ftr-453	1068	13	loss	loss	NOUN
ftr-453	1068	14	share	share	NOUN
ftr-453	1068	15	and	and	CCONJ
ftr-453	1068	16	then	then	ADV
ftr-453	1068	17	determine	determine	VERB
ftr-453	1068	18	whether	whether	SCONJ
ftr-453	1068	19	it	it	PRON
ftr-453	1068	20	is	be	AUX
ftr-453	1068	21	possible	possible	ADJ
ftr-453	1068	22	that	that	SCONJ
ftr-453	1068	23	an	an	DET
ftr-453	1068	24	allocation	allocation	NOUN
ftr-453	1068	25	of	of	ADP
ftr-453	1068	26	income	income	NOUN
ftr-453	1068	27	throughout	throughout	ADP
ftr-453	1068	28	the	the	DET
ftr-453	1068	29	life	life	NOUN
ftr-453	1068	30	of	of	ADP
ftr-453	1068	31	the	the	DET
ftr-453	1068	32	partnership	partnership	NOUN
ftr-453	1068	33	might	might	AUX
ftr-453	1068	34	possibly	possibly	ADV
ftr-453	1068	35	exceed	exceed	VERB
ftr-453	1068	36	that	that	DET
ftr-453	1068	37	smallest	small	ADJ
ftr-453	1068	38	loss	loss	NOUN
ftr-453	1068	39	share	share	NOUN
ftr-453	1068	40	.	.	PUNCT
ftr-453	1069	1	147	147	NUM
ftr-453	1069	2	.	.	PUNCT
ftr-453	1070	1	“	"	PUNCT
ftr-453	1070	2	[	[	X
ftr-453	1070	3	r]ules	r]ule	NOUN
ftr-453	1070	4	are	be	AUX
ftr-453	1070	5	not	not	PART
ftr-453	1070	6	good	good	ADJ
ftr-453	1070	7	at	at	ADP
ftr-453	1070	8	regulating	regulate	VERB
ftr-453	1070	9	infrequent	infrequent	ADJ
ftr-453	1070	10	transactions	transaction	NOUN
ftr-453	1070	11	because	because	SCONJ
ftr-453	1070	12	their	their	PRON
ftr-453	1070	13	content	content	NOUN
ftr-453	1070	14	must	must	AUX
ftr-453	1070	15	be	be	AUX
ftr-453	1070	16	determined	determine	VERB
ftr-453	1070	17	ex	ex	PRON
ftr-453	1070	18	ante	ante	NOUN
ftr-453	1070	19	.	.	PUNCT
ftr-453	1071	1	if	if	SCONJ
ftr-453	1071	2	there	there	PRON
ftr-453	1071	3	are	be	VERB
ftr-453	1071	4	1000	1000	NUM
ftr-453	1071	5	possible	possible	ADJ
ftr-453	1071	6	rare	rare	ADJ
ftr-453	1071	7	transactions	transaction	NOUN
ftr-453	1071	8	,	,	PUNCT
ftr-453	1071	9	and	and	CCONJ
ftr-453	1071	10	only	only	ADV
ftr-453	1071	11	10	10	NUM
ftr-453	1071	12	actually	actually	ADV
ftr-453	1071	13	will	will	AUX
ftr-453	1071	14	occur	occur	VERB
ftr-453	1071	15	absent	absent	ADJ
ftr-453	1071	16	the	the	DET
ftr-453	1071	17	opportunity	opportunity	NOUN
ftr-453	1071	18	to	to	PART
ftr-453	1071	19	evade	evade	VERB
ftr-453	1071	20	taxes	taxis	NOUN
ftr-453	1071	21	,	,	PUNCT
ftr-453	1071	22	rules	rule	NOUN
ftr-453	1071	23	must	must	AUX
ftr-453	1071	24	anticipate	anticipate	VERB
ftr-453	1071	25	all	all	DET
ftr-453	1071	26	1000	1000	NUM
ftr-453	1071	27	transactions	transaction	NOUN
ftr-453	1071	28	and	and	CCONJ
ftr-453	1071	29	do	do	VERB
ftr-453	1071	30	so	so	ADV
ftr-453	1071	31	accurately	accurately	ADV
ftr-453	1071	32	.	.	PUNCT
ftr-453	1071	33	”	"	PUNCT
ftr-453	1072	1	david	david	PROPN
ftr-453	1072	2	a.	a.	PROPN
ftr-453	1072	3	weisbach	weisbach	PROPN
ftr-453	1072	4	,	,	PUNCT
ftr-453	1072	5	supra	supra	PROPN
ftr-453	1072	6	note	note	NOUN
ftr-453	1072	7	91	91	NUM
ftr-453	1072	8	,	,	PUNCT
ftr-453	1072	9	at	at	ADP
ftr-453	1072	10	870	870	NUM
ftr-453	1072	11	(	(	PUNCT
ftr-453	1072	12	1999	1999	NUM
ftr-453	1072	13	)	)	PUNCT
ftr-453	1072	14	.	.	PUNCT
ftr-453	1073	1	148	148	NUM
ftr-453	1073	2	.	.	PUNCT
ftr-453	1074	1	see	see	VERB
ftr-453	1074	2	generally	generally	ADV
ftr-453	1074	3	,	,	PUNCT
ftr-453	1074	4	arthur	arthur	PROPN
ftr-453	1074	5	a.	a.	PROPN
ftr-453	1074	6	feder	feder	PROPN
ftr-453	1074	7	and	and	CCONJ
ftr-453	1074	8	joel	joel	PROPN
ftr-453	1074	9	scharfstein	scharfstein	PROPN
ftr-453	1074	10	,	,	PUNCT
ftr-453	1074	11	leveraged	leverage	VERB
ftr-453	1074	12	investments	investment	NOUN
ftr-453	1074	13	in	in	ADP
ftr-453	1074	14	real	real	ADJ
ftr-453	1074	15	property	property	NOUN
ftr-453	1074	16	through	through	ADP
ftr-453	1074	17	partnerships	partnership	NOUN
ftr-453	1074	18	by	by	ADP
ftr-453	1074	19	tax	tax	NOUN
ftr-453	1074	20	exempt	exempt	ADJ
ftr-453	1074	21	organizations	organization	NOUN
ftr-453	1074	22	after	after	ADP
ftr-453	1074	23	the	the	DET
ftr-453	1074	24	revenue	revenue	NOUN
ftr-453	1074	25	act	act	NOUN
ftr-453	1074	26	of	of	ADP
ftr-453	1074	27	1987	1987	NUM
ftr-453	1074	28	–	–	PUNCT
ftr-453	1074	29	a	a	DET
ftr-453	1074	30	lesson	lesson	NOUN
ftr-453	1074	31	in	in	ADP
ftr-453	1074	32	how	how	SCONJ
ftr-453	1074	33	the	the	DET
ftr-453	1074	34	legislative	legislative	ADJ
ftr-453	1074	35	process	process	NOUN
ftr-453	1074	36	should	should	AUX
ftr-453	1074	37	not	not	PART
ftr-453	1074	38	work	work	VERB
ftr-453	1074	39	,	,	PUNCT
ftr-453	1074	40	42	42	NUM
ftr-453	1074	41	tax	tax	NOUN
ftr-453	1074	42	law	law	NOUN
ftr-453	1074	43	.	.	PUNCT
ftr-453	1075	1	55	55	NUM
ftr-453	1075	2	(	(	PUNCT
ftr-453	1075	3	1988	1988	NUM
ftr-453	1075	4	)	)	PUNCT
ftr-453	1075	5	(	(	PUNCT
ftr-453	1075	6	discussing	discuss	VERB
ftr-453	1075	7	what	what	PRON
ftr-453	1075	8	the	the	DET
ftr-453	1075	9	authors	author	NOUN
ftr-453	1075	10	view	view	VERB
ftr-453	1075	11	as	as	ADP
ftr-453	1075	12	unnecessary	unnecessary	ADJ
ftr-453	1075	13	compliance	compliance	NOUN
ftr-453	1075	14	burdens	burden	NOUN
ftr-453	1075	15	created	create	VERB
ftr-453	1075	16	by	by	ADP
ftr-453	1075	17	irc	irc	PROPN
ftr-453	1075	18	§	§	PROPN
ftr-453	1075	19	514(c)(9	514(c)(9	PROPN
ftr-453	1075	20	)	)	PUNCT
ftr-453	1075	21	)	)	PUNCT
ftr-453	1075	22	.	.	PUNCT
ftr-453	1076	1	149	149	NUM
ftr-453	1076	2	.	.	PUNCT
ftr-453	1077	1	see	see	VERB
ftr-453	1077	2	weisbach	weisbach	NOUN
ftr-453	1077	3	,	,	PUNCT
ftr-453	1077	4	supra	supra	PROPN
ftr-453	1077	5	note	note	NOUN
ftr-453	1077	6	91	91	NUM
ftr-453	1077	7	,	,	PUNCT
ftr-453	1077	8	at	at	ADP
ftr-453	1077	9	871	871	NUM
ftr-453	1077	10	.	.	PUNCT
ftr-453	1078	1	(	(	PUNCT
ftr-453	1078	2	“	"	PUNCT
ftr-453	1078	3	[	[	X
ftr-453	1078	4	r]ules	r]ule	NOUN
ftr-453	1078	5	apply	apply	VERB
ftr-453	1078	6	to	to	ADP
ftr-453	1078	7	their	their	PRON
ftr-453	1078	8	complete	complete	ADJ
ftr-453	1078	9	domain	domain	NOUN
ftr-453	1078	10	even	even	ADV
ftr-453	1078	11	if	if	SCONJ
ftr-453	1078	12	at	at	ADP
ftr-453	1078	13	the	the	DET
ftr-453	1078	14	borders	border	NOUN
ftr-453	1078	15	they	they	PRON
ftr-453	1078	16	are	be	AUX
ftr-453	1078	17	inaccurate	inaccurate	ADJ
ftr-453	1078	18	.	.	PUNCT
ftr-453	1079	1	this	this	DET
ftr-453	1079	2	type	type	NOUN
ftr-453	1079	3	of	of	ADP
ftr-453	1079	4	inaccuracy	inaccuracy	NOUN
ftr-453	1079	5	makes	make	VERB
ftr-453	1079	6	an	an	DET
ftr-453	1079	7	easy	easy	ADJ
ftr-453	1079	8	target	target	NOUN
ftr-453	1079	9	for	for	ADP
ftr-453	1079	10	tax	tax	NOUN
ftr-453	1079	11	planning	planning	NOUN
ftr-453	1079	12	,	,	PUNCT
ftr-453	1079	13	which	which	PRON
ftr-453	1079	14	both	both	PRON
ftr-453	1079	15	loses	lose	VERB
ftr-453	1079	16	revenue	revenue	NOUN
ftr-453	1079	17	and	and	CCONJ
ftr-453	1079	18	distorts	distort	VERB
ftr-453	1079	19	transactions	transaction	NOUN
ftr-453	1079	20	.	.	PUNCT
ftr-453	1079	21	”	"	PUNCT
ftr-453	1080	1	)	)	PUNCT
ftr-453	1080	2	150	150	NUM
ftr-453	1080	3	.	.	PUNCT
ftr-453	1081	1	a	a	DET
ftr-453	1081	2	good	good	ADJ
ftr-453	1081	3	example	example	NOUN
ftr-453	1081	4	involves	involve	VERB
ftr-453	1081	5	a	a	DET
ftr-453	1081	6	charity	charity	NOUN
ftr-453	1081	7	that	that	PRON
ftr-453	1081	8	operates	operate	VERB
ftr-453	1081	9	a	a	DET
ftr-453	1081	10	taxable	taxable	ADJ
ftr-453	1081	11	enterprise	enterprise	NOUN
ftr-453	1081	12	via	via	ADP
ftr-453	1081	13	a	a	DET
ftr-453	1081	14	subsidiary	subsidiary	NOUN
ftr-453	1081	15	and	and	CCONJ
ftr-453	1081	16	attempts	attempt	NOUN
ftr-453	1081	17	to	to	PART
ftr-453	1081	18	shelter	shelter	VERB
ftr-453	1081	19	the	the	DET
ftr-453	1081	20	income	income	NOUN
ftr-453	1081	21	from	from	ADP
ftr-453	1081	22	ubit	ubit	PROPN
ftr-453	1081	23	’s	’s	PART
ftr-453	1081	24	anti	anti	ADJ
ftr-453	1081	25	-	-	ADJ
ftr-453	1081	26	sheltering	sheltering	ADJ
ftr-453	1081	27	intent	intent	NOUN
ftr-453	1081	28	.	.	PUNCT
ftr-453	1082	1	ubit	ubit	NOUN
ftr-453	1082	2	,	,	PUNCT
ftr-453	1082	3	of	of	ADP
ftr-453	1082	4	course	course	NOUN
ftr-453	1082	5	,	,	PUNCT
ftr-453	1082	6	was	be	AUX
ftr-453	1082	7	ultimately	ultimately	ADV
ftr-453	1082	8	imposed	impose	VERB
ftr-453	1082	9	to	to	PART
ftr-453	1082	10	tax	tax	VERB
ftr-453	1082	11	noncharitable	noncharitable	ADJ
ftr-453	1082	12	activities	activity	NOUN
ftr-453	1082	13	escaping	escape	VERB
ftr-453	1082	14	taxation	taxation	NOUN
ftr-453	1082	15	under	under	ADP
ftr-453	1082	16	the	the	DET
ftr-453	1082	17	shelter	shelter	NOUN
ftr-453	1082	18	of	of	ADP
ftr-453	1082	19	tax	tax	NOUN
ftr-453	1082	20	exemption	exemption	NOUN
ftr-453	1082	21	.	.	PUNCT
ftr-453	1083	1	to	to	PART
ftr-453	1083	2	avoid	avoid	VERB
ftr-453	1083	3	ubit	ubit	NOUN
ftr-453	1083	4	,	,	PUNCT
ftr-453	1083	5	charity	charity	NOUN
ftr-453	1083	6	could	could	AUX
ftr-453	1083	7	conduct	conduct	VERB
ftr-453	1083	8	unrelated	unrelated	ADJ
ftr-453	1083	9	activities	activity	NOUN
ftr-453	1083	10	via	via	ADP
ftr-453	1083	11	a	a	DET
ftr-453	1083	12	subsidiary	subsidiary	NOUN
ftr-453	1083	13	.	.	PUNCT
ftr-453	1084	1	2001	2001	NUM
ftr-453	1084	2	]	]	PUNCT
ftr-453	1084	3	when	when	SCONJ
ftr-453	1084	4	charity	charity	NOUN
ftr-453	1084	5	aids	aids	PROPN
ftr-453	1084	6	tax	tax	NOUN
ftr-453	1084	7	shelters	shelter	NOUN
ftr-453	1084	8	803	803	NUM
ftr-453	1084	9	finally	finally	ADV
ftr-453	1084	10	appropriate	appropriate	ADJ
ftr-453	1084	11	.	.	PUNCT
ftr-453	1085	1	the	the	DET
ftr-453	1085	2	dog	dog	NOUN
ftr-453	1085	3	may	may	AUX
ftr-453	1085	4	catch	catch	VERB
ftr-453	1085	5	its	its	PRON
ftr-453	1085	6	tail	tail	NOUN
ftr-453	1085	7	once	once	ADV
ftr-453	1085	8	in	in	ADP
ftr-453	1085	9	awhile	awhile	ADV
ftr-453	1086	1	but	but	CCONJ
ftr-453	1086	2	it	it	PRON
ftr-453	1086	3	can	can	AUX
ftr-453	1086	4	hold	hold	VERB
ftr-453	1086	5	on	on	ADP
ftr-453	1086	6	for	for	ADP
ftr-453	1086	7	only	only	ADV
ftr-453	1086	8	a	a	DET
ftr-453	1086	9	brief	brief	ADJ
ftr-453	1086	10	moment	moment	NOUN
ftr-453	1086	11	.	.	PUNCT
ftr-453	1087	1	and	and	CCONJ
ftr-453	1087	2	when	when	SCONJ
ftr-453	1087	3	he	he	PRON
ftr-453	1087	4	lets	let	VERB
ftr-453	1087	5	go	go	VERB
ftr-453	1087	6	,	,	PUNCT
ftr-453	1087	7	the	the	DET
ftr-453	1087	8	chase	chase	NOUN
ftr-453	1087	9	starts	start	VERB
ftr-453	1087	10	all	all	ADV
ftr-453	1087	11	over	over	ADV
ftr-453	1087	12	again	again	ADV
ftr-453	1087	13	.	.	PUNCT
ftr-453	1088	1	the	the	DET
ftr-453	1088	2	objections	objection	NOUN
ftr-453	1088	3	to	to	ADP
ftr-453	1088	4	the	the	DET
ftr-453	1088	5	use	use	NOUN
ftr-453	1088	6	of	of	ADP
ftr-453	1088	7	ubit	ubit	NOUN
ftr-453	1088	8	as	as	ADP
ftr-453	1088	9	the	the	DET
ftr-453	1088	10	prototypical	prototypical	ADJ
ftr-453	1088	11	response	response	NOUN
ftr-453	1088	12	to	to	ADP
ftr-453	1088	13	charity	charity	NOUN
ftr-453	1088	14	’s	’s	PART
ftr-453	1088	15	participation	participation	NOUN
ftr-453	1088	16	in	in	ADP
ftr-453	1088	17	tax	tax	NOUN
ftr-453	1088	18	shelters	shelter	NOUN
ftr-453	1088	19	prove	prove	VERB
ftr-453	1088	20	the	the	DET
ftr-453	1088	21	need	need	NOUN
ftr-453	1088	22	for	for	ADP
ftr-453	1088	23	a	a	DET
ftr-453	1088	24	better	well	ADJ
ftr-453	1088	25	approach	approach	NOUN
ftr-453	1088	26	.	.	PUNCT
ftr-453	1089	1	a	a	DET
ftr-453	1089	2	better	well	ADJ
ftr-453	1089	3	approach	approach	NOUN
ftr-453	1089	4	is	be	AUX
ftr-453	1089	5	suggested	suggest	VERB
ftr-453	1089	6	by	by	ADP
ftr-453	1089	7	contemporary	contemporary	ADJ
ftr-453	1089	8	proposals	proposal	NOUN
ftr-453	1089	9	related	relate	VERB
ftr-453	1089	10	to	to	ADP
ftr-453	1089	11	taxable	taxable	ADJ
ftr-453	1089	12	participants	participant	NOUN
ftr-453	1089	13	in	in	ADP
ftr-453	1089	14	tax	tax	NOUN
ftr-453	1089	15	shelters	shelter	NOUN
ftr-453	1089	16	.	.	PUNCT
ftr-453	1090	1	those	those	DET
ftr-453	1090	2	proposals	proposal	NOUN
ftr-453	1090	3	generally	generally	ADV
ftr-453	1090	4	call	call	VERB
ftr-453	1090	5	for	for	ADP
ftr-453	1090	6	an	an	DET
ftr-453	1090	7	articulated	articulated	ADJ
ftr-453	1090	8	anti	anti	ADJ
ftr-453	1090	9	-	-	ADJ
ftr-453	1090	10	tax	tax	ADJ
ftr-453	1090	11	shelter	shelter	NOUN
ftr-453	1090	12	standard	standard	NOUN
ftr-453	1090	13	applicable	applicable	ADJ
ftr-453	1090	14	to	to	ADP
ftr-453	1090	15	taxable	taxable	ADJ
ftr-453	1090	16	participants	participant	NOUN
ftr-453	1090	17	and	and	CCONJ
ftr-453	1090	18	designed	design	VERB
ftr-453	1090	19	to	to	PART
ftr-453	1090	20	address	address	VERB
ftr-453	1090	21	a	a	DET
ftr-453	1090	22	broad	broad	ADJ
ftr-453	1090	23	range	range	NOUN
ftr-453	1090	24	of	of	ADP
ftr-453	1090	25	transactions	transaction	NOUN
ftr-453	1090	26	having	have	VERB
ftr-453	1090	27	common	common	ADJ
ftr-453	1090	28	characteristics	characteristic	NOUN
ftr-453	1090	29	though	though	SCONJ
ftr-453	1090	30	distinguished	distinguish	VERB
ftr-453	1090	31	by	by	ADP
ftr-453	1090	32	diverse	diverse	ADJ
ftr-453	1090	33	facts	fact	NOUN
ftr-453	1090	34	and	and	CCONJ
ftr-453	1090	35	circumstances	circumstance	NOUN
ftr-453	1090	36	.	.	PUNCT
ftr-453	1091	1	there	there	PRON
ftr-453	1091	2	should	should	AUX
ftr-453	1091	3	be	be	AUX
ftr-453	1091	4	a	a	DET
ftr-453	1091	5	similar151	similar151	PROPN
ftr-453	1091	6	standard	standard	NOUN
ftr-453	1091	7	specifically	specifically	ADV
ftr-453	1091	8	related	relate	VERB
ftr-453	1091	9	to	to	ADP
ftr-453	1091	10	charity	charity	NOUN
ftr-453	1091	11	’s	’s	PART
ftr-453	1091	12	participation	participation	NOUN
ftr-453	1091	13	in	in	ADP
ftr-453	1091	14	tax	tax	NOUN
ftr-453	1091	15	shelters	shelter	NOUN
ftr-453	1091	16	,	,	PUNCT
ftr-453	1091	17	accompanied	accompany	VERB
ftr-453	1091	18	by	by	ADP
ftr-453	1091	19	an	an	DET
ftr-453	1091	20	effective	effective	ADJ
ftr-453	1091	21	penalty	penalty	NOUN
ftr-453	1091	22	for	for	ADP
ftr-453	1091	23	violations	violation	NOUN
ftr-453	1091	24	of	of	ADP
ftr-453	1091	25	that	that	DET
ftr-453	1091	26	standard	standard	NOUN
ftr-453	1091	27	.	.	PUNCT
ftr-453	1092	1	one	one	NUM
ftr-453	1092	2	current	current	ADJ
ftr-453	1092	3	proposal	proposal	NOUN
ftr-453	1092	4	imposes	impose	VERB
ftr-453	1092	5	ubit	ubit	NOUN
ftr-453	1092	6	when	when	SCONJ
ftr-453	1092	7	charity	charity	NOUN
ftr-453	1092	8	assists	assist	VERB
ftr-453	1092	9	a	a	DET
ftr-453	1092	10	taxable	taxable	ADJ
ftr-453	1092	11	person	person	NOUN
ftr-453	1092	12	in	in	ADP
ftr-453	1092	13	violating	violate	VERB
ftr-453	1092	14	the	the	DET
ftr-453	1092	15	broad	broad	ADJ
ftr-453	1092	16	anti	anti	ADJ
ftr-453	1092	17	-	-	ADJ
ftr-453	1092	18	shelter	shelter	ADJ
ftr-453	1092	19	standard	standard	NOUN
ftr-453	1092	20	.	.	PUNCT
ftr-453	1093	1	that	that	DET
ftr-453	1093	2	approach	approach	NOUN
ftr-453	1093	3	,	,	PUNCT
ftr-453	1093	4	however	however	ADV
ftr-453	1093	5	,	,	PUNCT
ftr-453	1093	6	only	only	ADV
ftr-453	1093	7	generalizes	generalize	VERB
ftr-453	1093	8	a152	a152	PROPN
ftr-453	1093	9	remedy	remedy	NOUN
ftr-453	1093	10	already	already	ADV
ftr-453	1093	11	shown	show	VERB
ftr-453	1093	12	to	to	PART
ftr-453	1093	13	be	be	AUX
ftr-453	1093	14	ineffective	ineffective	ADJ
ftr-453	1093	15	in	in	ADP
ftr-453	1093	16	particular	particular	ADJ
ftr-453	1093	17	situations	situation	NOUN
ftr-453	1093	18	,	,	PUNCT
ftr-453	1093	19	since	since	SCONJ
ftr-453	1093	20	ubit	ubit	NOUN
ftr-453	1093	21	merely	merely	ADV
ftr-453	1093	22	recoups	recoup	VERB
ftr-453	1093	23	what	what	PRON
ftr-453	1093	24	the	the	DET
ftr-453	1093	25	taxable	taxable	ADJ
ftr-453	1093	26	person	person	NOUN
ftr-453	1093	27	should	should	AUX
ftr-453	1093	28	have	have	AUX
ftr-453	1093	29	paid	pay	VERB
ftr-453	1093	30	and	and	CCONJ
ftr-453	1093	31	has	have	VERB
ftr-453	1093	32	no	no	DET
ftr-453	1093	33	effect	effect	NOUN
ftr-453	1093	34	on	on	ADP
ftr-453	1093	35	charity	charity	NOUN
ftr-453	1093	36	.	.	PUNCT
ftr-453	1094	1	perpetuation	perpetuation	NOUN
ftr-453	1094	2	of	of	ADP
ftr-453	1094	3	the	the	DET
ftr-453	1094	4	present	present	ADJ
ftr-453	1094	5	approach	approach	NOUN
ftr-453	1094	6	leaves	leave	VERB
ftr-453	1094	7	an	an	DET
ftr-453	1094	8	indispensable	indispensable	ADJ
ftr-453	1094	9	party	party	NOUN
ftr-453	1094	10	to	to	ADP
ftr-453	1094	11	an	an	DET
ftr-453	1094	12	illicit	illicit	ADJ
ftr-453	1094	13	transaction	transaction	NOUN
ftr-453	1094	14	free	free	ADJ
ftr-453	1094	15	to	to	PART
ftr-453	1094	16	search	search	VERB
ftr-453	1094	17	out	out	ADP
ftr-453	1094	18	yet	yet	ADV
ftr-453	1094	19	another	another	DET
ftr-453	1094	20	tax	tax	NOUN
ftr-453	1094	21	shelter	shelter	NOUN
ftr-453	1094	22	opportunity	opportunity	NOUN
ftr-453	1094	23	.	.	PUNCT
ftr-453	1095	1	what	what	PRON
ftr-453	1095	2	is	be	AUX
ftr-453	1095	3	required	require	VERB
ftr-453	1095	4	,	,	PUNCT
ftr-453	1095	5	instead	instead	ADV
ftr-453	1095	6	,	,	PUNCT
ftr-453	1095	7	is	be	AUX
ftr-453	1095	8	a	a	DET
ftr-453	1095	9	standard	standard	NOUN
ftr-453	1095	10	-	-	PUNCT
ftr-453	1095	11	based	base	VERB
ftr-453	1095	12	prohibition	prohibition	NOUN
ftr-453	1095	13	supported	support	VERB
ftr-453	1095	14	by	by	ADP
ftr-453	1095	15	an	an	DET
ftr-453	1095	16	effective	effective	ADJ
ftr-453	1095	17	deterrent	deterrent	NOUN
ftr-453	1095	18	.	.	PUNCT
ftr-453	1096	1	v.	v.	INTJ
ftr-453	1096	2	towards	towards	ADP
ftr-453	1096	3	an	an	DET
ftr-453	1096	4	effective	effective	ADJ
ftr-453	1096	5	response	response	NOUN
ftr-453	1096	6	:	:	PUNCT
ftr-453	1096	7	the	the	DET
ftr-453	1096	8	private	private	ADJ
ftr-453	1096	9	benefit	benefit	NOUN
ftr-453	1096	10	and	and	CCONJ
ftr-453	1096	11	public	public	ADJ
ftr-453	1096	12	policy	policy	NOUN
ftr-453	1096	13	doctrines	doctrine	NOUN
ftr-453	1096	14	charity	charity	NOUN
ftr-453	1096	15	is	be	AUX
ftr-453	1096	16	never	never	ADV
ftr-453	1096	17	precisely	precisely	ADV
ftr-453	1096	18	defined	define	VERB
ftr-453	1096	19	in	in	ADP
ftr-453	1096	20	tax	tax	NOUN
ftr-453	1096	21	law	law	NOUN
ftr-453	1096	22	.	.	PUNCT
ftr-453	1097	1	153	153	NUM
ftr-453	1097	2	if	if	SCONJ
ftr-453	1097	3	the	the	DET
ftr-453	1097	4	activities	activity	NOUN
ftr-453	1097	5	were	be	AUX
ftr-453	1097	6	conducted	conduct	VERB
ftr-453	1097	7	directly	directly	ADV
ftr-453	1097	8	by	by	ADP
ftr-453	1097	9	the	the	DET
ftr-453	1097	10	charity	charity	NOUN
ftr-453	1097	11	,	,	PUNCT
ftr-453	1097	12	the	the	DET
ftr-453	1097	13	income	income	NOUN
ftr-453	1097	14	would	would	AUX
ftr-453	1097	15	be	be	AUX
ftr-453	1097	16	unrelated	unrelated	ADJ
ftr-453	1097	17	business	business	NOUN
ftr-453	1097	18	taxable	taxable	ADJ
ftr-453	1097	19	income	income	NOUN
ftr-453	1097	20	.	.	PUNCT
ftr-453	1098	1	see	see	VERB
ftr-453	1098	2	irc	irc	PROPN
ftr-453	1098	3	§	§	PROPN
ftr-453	1098	4	511	511	NUM
ftr-453	1098	5	.	.	PUNCT
ftr-453	1099	1	likewise	likewise	ADV
ftr-453	1099	2	,	,	PUNCT
ftr-453	1099	3	operation	operation	NOUN
ftr-453	1099	4	of	of	ADP
ftr-453	1099	5	the	the	DET
ftr-453	1099	6	enterprise	enterprise	NOUN
ftr-453	1099	7	via	via	ADP
ftr-453	1099	8	a	a	DET
ftr-453	1099	9	subsidiary	subsidiary	NOUN
ftr-453	1099	10	results	result	NOUN
ftr-453	1099	11	in	in	ADP
ftr-453	1099	12	a	a	DET
ftr-453	1099	13	corporate	corporate	ADJ
ftr-453	1099	14	tax	tax	NOUN
ftr-453	1099	15	on	on	ADP
ftr-453	1099	16	the	the	DET
ftr-453	1099	17	subsidiary	subsidiary	NOUN
ftr-453	1099	18	.	.	PUNCT
ftr-453	1100	1	but	but	CCONJ
ftr-453	1100	2	if	if	SCONJ
ftr-453	1100	3	the	the	DET
ftr-453	1100	4	charity	charity	NOUN
ftr-453	1100	5	caused	cause	VERB
ftr-453	1100	6	the	the	DET
ftr-453	1100	7	subsidiary	subsidiary	NOUN
ftr-453	1100	8	to	to	PART
ftr-453	1100	9	pay	pay	VERB
ftr-453	1100	10	rent	rent	NOUN
ftr-453	1100	11	for	for	ADP
ftr-453	1100	12	the	the	DET
ftr-453	1100	13	use	use	NOUN
ftr-453	1100	14	of	of	ADP
ftr-453	1100	15	the	the	DET
ftr-453	1100	16	charity	charity	NOUN
ftr-453	1100	17	’s	’s	PART
ftr-453	1100	18	fixed	fix	VERB
ftr-453	1100	19	assets	asset	NOUN
ftr-453	1100	20	and	and	CCONJ
ftr-453	1100	21	the	the	DET
ftr-453	1100	22	rent	rent	NOUN
ftr-453	1100	23	is	be	AUX
ftr-453	1100	24	approximately	approximately	ADV
ftr-453	1100	25	equal	equal	ADJ
ftr-453	1100	26	to	to	ADP
ftr-453	1100	27	the	the	DET
ftr-453	1100	28	subsidiary	subsidiary	NOUN
ftr-453	1100	29	’s	’s	PART
ftr-453	1100	30	gross	gross	ADJ
ftr-453	1100	31	earnings	earning	NOUN
ftr-453	1100	32	,	,	PUNCT
ftr-453	1100	33	the	the	DET
ftr-453	1100	34	subsidiary	subsidiary	NOUN
ftr-453	1100	35	can	can	AUX
ftr-453	1100	36	“	"	PUNCT
ftr-453	1100	37	zero	zero	NUM
ftr-453	1100	38	-	-	PUNCT
ftr-453	1100	39	out	out	NOUN
ftr-453	1100	40	”	"	PUNCT
ftr-453	1100	41	its	its	PRON
ftr-453	1100	42	income	income	NOUN
ftr-453	1100	43	and	and	CCONJ
ftr-453	1100	44	avoid	avoid	VERB
ftr-453	1100	45	the	the	DET
ftr-453	1100	46	corporate	corporate	ADJ
ftr-453	1100	47	tax	tax	NOUN
ftr-453	1100	48	altogether	altogether	ADV
ftr-453	1100	49	.	.	PUNCT
ftr-453	1101	1	the	the	DET
ftr-453	1101	2	charity	charity	NOUN
ftr-453	1101	3	could	could	AUX
ftr-453	1101	4	thus	thus	ADV
ftr-453	1101	5	avoid	avoid	VERB
ftr-453	1101	6	the	the	DET
ftr-453	1101	7	anti	anti	ADJ
ftr-453	1101	8	-	-	ADJ
ftr-453	1101	9	sheltering	sheltering	ADJ
ftr-453	1101	10	intent	intent	NOUN
ftr-453	1101	11	of	of	ADP
ftr-453	1101	12	ubit	ubit	NOUN
ftr-453	1101	13	.	.	PUNCT
ftr-453	1102	1	in	in	ADP
ftr-453	1102	2	further	further	ADJ
ftr-453	1102	3	response	response	NOUN
ftr-453	1102	4	to	to	ADP
ftr-453	1102	5	such	such	ADJ
ftr-453	1102	6	transactions	transaction	NOUN
ftr-453	1102	7	,	,	PUNCT
ftr-453	1102	8	though	though	ADV
ftr-453	1102	9	,	,	PUNCT
ftr-453	1102	10	the	the	DET
ftr-453	1102	11	code	code	NOUN
ftr-453	1102	12	chases	chase	VERB
ftr-453	1102	13	the	the	DET
ftr-453	1102	14	money	money	NOUN
ftr-453	1102	15	and	and	CCONJ
ftr-453	1102	16	imposes	impose	VERB
ftr-453	1102	17	the	the	DET
ftr-453	1102	18	ordinary	ordinary	ADJ
ftr-453	1102	19	corporate	corporate	ADJ
ftr-453	1102	20	tax	tax	NOUN
ftr-453	1102	21	(	(	PUNCT
ftr-453	1102	22	via	via	ADP
ftr-453	1102	23	the	the	DET
ftr-453	1102	24	ubit	ubit	NOUN
ftr-453	1102	25	provisions	provision	NOUN
ftr-453	1102	26	)	)	PUNCT
ftr-453	1102	27	on	on	ADP
ftr-453	1102	28	the	the	DET
ftr-453	1102	29	rents	rent	NOUN
ftr-453	1102	30	received	receive	VERB
ftr-453	1102	31	by	by	ADP
ftr-453	1102	32	the	the	DET
ftr-453	1102	33	charity	charity	NOUN
ftr-453	1102	34	from	from	ADP
ftr-453	1102	35	a	a	DET
ftr-453	1102	36	controlled	control	VERB
ftr-453	1102	37	corporation	corporation	NOUN
ftr-453	1102	38	.	.	PUNCT
ftr-453	1103	1	see	see	VERB
ftr-453	1103	2	irc	irc	PROPN
ftr-453	1103	3	§	§	PROPN
ftr-453	1103	4	512(b)(13	512(b)(13	NUM
ftr-453	1103	5	)	)	PUNCT
ftr-453	1103	6	;	;	PUNCT
ftr-453	1103	7	see	see	VERB
ftr-453	1103	8	also	also	ADV
ftr-453	1103	9	unrelated	unrelated	ADJ
ftr-453	1103	10	business	business	NOUN
ftr-453	1103	11	income	income	NOUN
ftr-453	1103	12	tax	tax	NOUN
ftr-453	1103	13	:	:	PUNCT
ftr-453	1103	14	hearings	hearing	NOUN
ftr-453	1103	15	before	before	ADP
ftr-453	1103	16	the	the	DET
ftr-453	1103	17	subcommittee	subcommittee	NOUN
ftr-453	1103	18	on	on	ADP
ftr-453	1103	19	oversight	oversight	NOUN
ftr-453	1103	20	of	of	ADP
ftr-453	1103	21	the	the	DET
ftr-453	1103	22	committee	committee	NOUN
ftr-453	1103	23	on	on	ADP
ftr-453	1103	24	ways	way	NOUN
ftr-453	1103	25	and	and	CCONJ
ftr-453	1103	26	means	mean	NOUN
ftr-453	1103	27	,	,	PUNCT
ftr-453	1103	28	house	house	PROPN
ftr-453	1103	29	of	of	ADP
ftr-453	1103	30	representatives	representatives	PROPN
ftr-453	1103	31	,	,	PUNCT
ftr-453	1103	32	100th	100th	ADJ
ftr-453	1103	33	cong	cong	NOUN
ftr-453	1103	34	.	.	PUNCT
ftr-453	1103	35	,	,	PUNCT
ftr-453	1103	36	1st	1st	ADJ
ftr-453	1103	37	sess	sess	NOUN
ftr-453	1103	38	.	.	PUNCT
ftr-453	1104	1	30	30	NUM
ftr-453	1104	2	(	(	PUNCT
ftr-453	1104	3	1987	1987	NUM
ftr-453	1104	4	)	)	PUNCT
ftr-453	1104	5	(	(	PUNCT
ftr-453	1104	6	statement	statement	NOUN
ftr-453	1104	7	of	of	ADP
ftr-453	1104	8	o.	o.	PROPN
ftr-453	1104	9	donaldson	donaldson	PROPN
ftr-453	1104	10	chapton	chapton	PROPN
ftr-453	1104	11	,	,	PUNCT
ftr-453	1104	12	deputy	deputy	NOUN
ftr-453	1104	13	assistant	assistant	NOUN
ftr-453	1104	14	secretary	secretary	NOUN
ftr-453	1104	15	(	(	PUNCT
ftr-453	1104	16	tax	tax	NOUN
ftr-453	1104	17	policy	policy	NOUN
ftr-453	1104	18	)	)	PUNCT
ftr-453	1104	19	,	,	PUNCT
ftr-453	1104	20	u.s	u.s	PROPN
ftr-453	1104	21	.	.	PROPN
ftr-453	1104	22	department	department	PROPN
ftr-453	1104	23	of	of	ADP
ftr-453	1104	24	treasury	treasury	PROPN
ftr-453	1104	25	)	)	PUNCT
ftr-453	1104	26	(	(	PUNCT
ftr-453	1104	27	“	"	PUNCT
ftr-453	1104	28	the	the	DET
ftr-453	1104	29	controlled	control	VERB
ftr-453	1104	30	subsidiary	subsidiary	NOUN
ftr-453	1104	31	rule	rule	NOUN
ftr-453	1104	32	was	be	AUX
ftr-453	1104	33	imposed	impose	VERB
ftr-453	1104	34	to	to	PART
ftr-453	1104	35	discourage	discourage	VERB
ftr-453	1104	36	charitable	charitable	ADJ
ftr-453	1104	37	organizations	organization	NOUN
ftr-453	1104	38	from	from	ADP
ftr-453	1104	39	‘	'	PUNCT
ftr-453	1104	40	renting	rent	VERB
ftr-453	1104	41	’	'	PUNCT
ftr-453	1104	42	part	part	NOUN
ftr-453	1104	43	of	of	ADP
ftr-453	1104	44	their	their	PRON
ftr-453	1104	45	physical	physical	ADJ
ftr-453	1104	46	plants	plant	NOUN
ftr-453	1104	47	to	to	ADP
ftr-453	1104	48	taxable	taxable	ADJ
ftr-453	1104	49	subsidiaries	subsidiary	NOUN
ftr-453	1104	50	,	,	PUNCT
ftr-453	1104	51	thereby	thereby	ADV
ftr-453	1104	52	reducing	reduce	VERB
ftr-453	1104	53	or	or	CCONJ
ftr-453	1104	54	eliminating	eliminate	VERB
ftr-453	1104	55	the	the	DET
ftr-453	1104	56	[	[	ADJ
ftr-453	1104	57	unrelated	unrelated	ADJ
ftr-453	1104	58	business	business	NOUN
ftr-453	1104	59	]	]	PUNCT
ftr-453	1104	60	taxable	taxable	ADJ
ftr-453	1104	61	income	income	NOUN
ftr-453	1104	62	of	of	ADP
ftr-453	1104	63	the	the	DET
ftr-453	1104	64	subsidiaries	subsidiary	NOUN
ftr-453	1104	65	.	.	PUNCT
ftr-453	1104	66	”	"	PUNCT
ftr-453	1104	67	)	)	PUNCT
ftr-453	1104	68	.	.	PUNCT
ftr-453	1105	1	151	151	NUM
ftr-453	1105	2	.	.	PUNCT
ftr-453	1105	3	see	see	VERB
ftr-453	1105	4	abusive	abusive	ADJ
ftr-453	1105	5	tax	tax	NOUN
ftr-453	1105	6	shelter	shelter	NOUN
ftr-453	1105	7	shutdown	shutdown	NOUN
ftr-453	1105	8	act	act	PROPN
ftr-453	1105	9	,	,	PUNCT
ftr-453	1105	10	h.r	h.r	PROPN
ftr-453	1105	11	.	.	PROPN
ftr-453	1105	12	2255	2255	NUM
ftr-453	1105	13	,	,	PUNCT
ftr-453	1105	14	106th	106th	ADJ
ftr-453	1105	15	cong	cong	NOUN
ftr-453	1105	16	.	.	PUNCT
ftr-453	1105	17	,	,	PUNCT
ftr-453	1105	18	1st	1st	ADJ
ftr-453	1105	19	sess	sess	NOUN
ftr-453	1105	20	.	.	PUNCT
ftr-453	1106	1	(	(	PUNCT
ftr-453	1106	2	1999	1999	NUM
ftr-453	1106	3	)	)	PUNCT
ftr-453	1106	4	;	;	PUNCT
ftr-453	1106	5	fy	fy	PROPN
ftr-453	1106	6	2001	2001	NUM
ftr-453	1106	7	budget	budget	NOUN
ftr-453	1106	8	proposal	proposal	NOUN
ftr-453	1106	9	,	,	PUNCT
ftr-453	1106	10	supra	supra	PROPN
ftr-453	1106	11	note	note	NOUN
ftr-453	1106	12	13	13	NUM
ftr-453	1106	13	,	,	PUNCT
ftr-453	1106	14	at	at	ADP
ftr-453	1106	15	124	124	NUM
ftr-453	1106	16	-	-	SYM
ftr-453	1106	17	128	128	NUM
ftr-453	1106	18	.	.	PUNCT
ftr-453	1106	19	152	152	NUM
ftr-453	1106	20	.	.	PUNCT
ftr-453	1107	1	see	see	VERB
ftr-453	1107	2	fy	fy	PROPN
ftr-453	1107	3	2001	2001	NUM
ftr-453	1107	4	budget	budget	NOUN
ftr-453	1107	5	proposal	proposal	NOUN
ftr-453	1107	6	,	,	PUNCT
ftr-453	1107	7	supra	supra	PROPN
ftr-453	1107	8	note	note	NOUN
ftr-453	1107	9	13	13	NUM
ftr-453	1107	10	,	,	PUNCT
ftr-453	1107	11	at	at	ADP
ftr-453	1107	12	127	127	NUM
ftr-453	1107	13	-	-	SYM
ftr-453	1107	14	28	28	NUM
ftr-453	1107	15	.	.	PUNCT
ftr-453	1107	16	153	153	NUM
ftr-453	1107	17	.	.	PUNCT
ftr-453	1108	1	the	the	DET
ftr-453	1108	2	closest	close	ADJ
ftr-453	1108	3	thing	thing	NOUN
ftr-453	1108	4	to	to	ADP
ftr-453	1108	5	a	a	DET
ftr-453	1108	6	formal	formal	ADJ
ftr-453	1108	7	tax	tax	NOUN
ftr-453	1108	8	definition	definition	NOUN
ftr-453	1108	9	of	of	ADP
ftr-453	1108	10	“	"	PUNCT
ftr-453	1108	11	charity	charity	NOUN
ftr-453	1108	12	”	"	PUNCT
ftr-453	1108	13	is	be	AUX
ftr-453	1108	14	found	find	VERB
ftr-453	1108	15	in	in	ADP
ftr-453	1108	16	regs	reg	NOUN
ftr-453	1108	17	.	.	PUNCT
ftr-453	1109	1	§	§	PROPN
ftr-453	1109	2	1.501(c)(3)-1(d)(2	1.501(c)(3)-1(d)(2	NUM
ftr-453	1109	3	)	)	PUNCT
ftr-453	1109	4	which	which	PRON
ftr-453	1109	5	states	state	VERB
ftr-453	1109	6	:	:	PUNCT
ftr-453	1109	7	the	the	DET
ftr-453	1109	8	term	term	NOUN
ftr-453	1109	9	"	"	PUNCT
ftr-453	1109	10	charitable	charitable	ADJ
ftr-453	1109	11	"	"	PUNCT
ftr-453	1109	12	is	be	AUX
ftr-453	1109	13	used	use	VERB
ftr-453	1109	14	in	in	ADP
ftr-453	1109	15	section	section	NOUN
ftr-453	1109	16	501(c)(3	501(c)(3	NOUN
ftr-453	1109	17	)	)	PUNCT
ftr-453	1109	18	in	in	ADP
ftr-453	1109	19	its	its	PRON
ftr-453	1109	20	generally	generally	ADV
ftr-453	1109	21	accepted	accept	VERB
ftr-453	1109	22	legal	legal	ADJ
ftr-453	1109	23	sense	sense	NOUN
ftr-453	1109	24	and	and	CCONJ
ftr-453	1109	25	is	be	AUX
ftr-453	1109	26	,	,	PUNCT
ftr-453	1109	27	therefore	therefore	ADV
ftr-453	1109	28	,	,	PUNCT
ftr-453	1109	29	not	not	PART
ftr-453	1109	30	to	to	PART
ftr-453	1109	31	be	be	AUX
ftr-453	1109	32	construed	construe	VERB
ftr-453	1109	33	as	as	ADP
ftr-453	1109	34	limited	limit	VERB
ftr-453	1109	35	by	by	ADP
ftr-453	1109	36	the	the	DET
ftr-453	1109	37	separate	separate	ADJ
ftr-453	1109	38	enumeration	enumeration	NOUN
ftr-453	1109	39	in	in	ADP
ftr-453	1109	40	section	section	NOUN
ftr-453	1109	41	501(c)(3	501(c)(3	NOUN
ftr-453	1109	42	)	)	PUNCT
ftr-453	1109	43	of	of	ADP
ftr-453	1109	44	other	other	ADJ
ftr-453	1109	45	tax	tax	NOUN
ftr-453	1109	46	-	-	PUNCT
ftr-453	1109	47	exempt	exempt	ADJ
ftr-453	1109	48	purposes	purpose	NOUN
ftr-453	1109	49	which	which	PRON
ftr-453	1109	50	may	may	AUX
ftr-453	1109	51	fall	fall	VERB
ftr-453	1109	52	within	within	ADP
ftr-453	1109	53	the	the	DET
ftr-453	1109	54	broad	broad	ADJ
ftr-453	1109	55	outlines	outline	NOUN
ftr-453	1109	56	of	of	ADP
ftr-453	1109	57	"	"	PUNCT
ftr-453	1109	58	charity	charity	NOUN
ftr-453	1109	59	"	"	PUNCT
ftr-453	1109	60	as	as	SCONJ
ftr-453	1109	61	developed	develop	VERB
ftr-453	1109	62	by	by	ADP
ftr-453	1109	63	judicial	judicial	ADJ
ftr-453	1109	64	decisions	decision	NOUN
ftr-453	1109	65	.	.	PUNCT
ftr-453	1110	1	such	such	ADJ
ftr-453	1110	2	term	term	NOUN
ftr-453	1110	3	include	include	VERB
ftr-453	1110	4	:	:	PUNCT
ftr-453	1110	5	relief	relief	NOUN
ftr-453	1110	6	of	of	ADP
ftr-453	1110	7	the	the	DET
ftr-453	1110	8	poor	poor	ADJ
ftr-453	1110	9	and	and	CCONJ
ftr-453	1110	10	distressed	distressed	ADJ
ftr-453	1110	11	or	or	CCONJ
ftr-453	1110	12	of	of	ADP
ftr-453	1110	13	804	804	NUM
ftr-453	1110	14	florida	florida	PROPN
ftr-453	1110	15	tax	tax	NOUN
ftr-453	1110	16	review	review	NOUN
ftr-453	1111	1	[	[	X
ftr-453	1111	2	vol	vol	NOUN
ftr-453	1111	3	.	.	PUNCT
ftr-453	1111	4	4:12	4:12	NUM
ftr-453	1111	5	that	that	PRON
ftr-453	1111	6	is	be	AUX
ftr-453	1111	7	,	,	PUNCT
ftr-453	1111	8	the	the	DET
ftr-453	1111	9	affirmative	affirmative	ADJ
ftr-453	1111	10	requirements	requirement	NOUN
ftr-453	1111	11	for	for	ADP
ftr-453	1111	12	tax	tax	NOUN
ftr-453	1111	13	exemption	exemption	NOUN
ftr-453	1111	14	are	be	AUX
ftr-453	1111	15	not	not	PART
ftr-453	1111	16	specifically	specifically	ADV
ftr-453	1111	17	articulated	articulate	VERB
ftr-453	1111	18	.	.	PUNCT
ftr-453	1112	1	to	to	ADP
ftr-453	1112	2	the	the	DET
ftr-453	1112	3	extent	extent	NOUN
ftr-453	1112	4	charity	charity	NOUN
ftr-453	1112	5	is	be	AUX
ftr-453	1112	6	defined	define	VERB
ftr-453	1112	7	,	,	PUNCT
ftr-453	1112	8	it	it	PRON
ftr-453	1112	9	is	be	AUX
ftr-453	1112	10	primarily	primarily	ADV
ftr-453	1112	11	by	by	ADP
ftr-453	1112	12	negative154	negative154	PROPN
ftr-453	1112	13	implication	implication	NOUN
ftr-453	1112	14	.	.	PUNCT
ftr-453	1113	1	thus	thus	ADV
ftr-453	1113	2	,	,	PUNCT
ftr-453	1113	3	charity	charity	NOUN
ftr-453	1113	4	may	may	AUX
ftr-453	1113	5	not	not	PART
ftr-453	1113	6	distribute	distribute	VERB
ftr-453	1113	7	profit	profit	NOUN
ftr-453	1113	8	to	to	ADP
ftr-453	1113	9	its	its	PRON
ftr-453	1113	10	stewards	steward	NOUN
ftr-453	1113	11	,	,	PUNCT
ftr-453	1113	12	though155	though155	PROPN
ftr-453	1113	13	that	that	DET
ftr-453	1113	14	prohibition	prohibition	NOUN
ftr-453	1113	15	appears	appear	VERB
ftr-453	1113	16	waning	wane	VERB
ftr-453	1113	17	;	;	PUNCT
ftr-453	1113	18	it	it	PRON
ftr-453	1113	19	may	may	AUX
ftr-453	1113	20	not	not	PART
ftr-453	1113	21	operate	operate	VERB
ftr-453	1113	22	for	for	ADP
ftr-453	1113	23	“	"	PUNCT
ftr-453	1113	24	private	private	ADJ
ftr-453	1113	25	benefit,”156	benefit,”156	NOUN
ftr-453	1113	26	157	157	NUM
ftr-453	1113	27	nor	nor	CCONJ
ftr-453	1113	28	engage	engage	VERB
ftr-453	1113	29	in	in	ADP
ftr-453	1113	30	political	political	ADJ
ftr-453	1113	31	activity	activity	NOUN
ftr-453	1113	32	,	,	PUNCT
ftr-453	1113	33	and	and	CCONJ
ftr-453	1113	34	it	it	PRON
ftr-453	1113	35	must	must	AUX
ftr-453	1113	36	function	function	VERB
ftr-453	1113	37	in	in	ADP
ftr-453	1113	38	a	a	DET
ftr-453	1113	39	manner	manner	NOUN
ftr-453	1113	40	that	that	PRON
ftr-453	1113	41	does	do	AUX
ftr-453	1113	42	not158	not158	PROPN
ftr-453	1113	43	violate	violate	VERB
ftr-453	1113	44	“	"	PUNCT
ftr-453	1113	45	clearly	clearly	ADV
ftr-453	1113	46	established	establish	VERB
ftr-453	1113	47	public	public	ADJ
ftr-453	1113	48	policy	policy	NOUN
ftr-453	1113	49	.	.	PUNCT
ftr-453	1113	50	”	"	PUNCT
ftr-453	1114	1	otherwise	otherwise	ADV
ftr-453	1114	2	,	,	PUNCT
ftr-453	1114	3	the	the	DET
ftr-453	1114	4	definition	definition	NOUN
ftr-453	1114	5	of159	of159	PROPN
ftr-453	1114	6	charity	charity	NOUN
ftr-453	1114	7	is	be	AUX
ftr-453	1114	8	by	by	ADP
ftr-453	1114	9	reference	reference	NOUN
ftr-453	1114	10	to	to	ADP
ftr-453	1114	11	historical	historical	ADJ
ftr-453	1114	12	standards	standard	NOUN
ftr-453	1114	13	,	,	PUNCT
ftr-453	1114	14	as	as	SCONJ
ftr-453	1114	15	opposed	oppose	VERB
ftr-453	1114	16	to	to	PART
ftr-453	1114	17	precise	precise	VERB
ftr-453	1114	18	the	the	DET
ftr-453	1114	19	underprivileged	underprivileged	ADJ
ftr-453	1114	20	;	;	PUNCT
ftr-453	1114	21	advancement	advancement	NOUN
ftr-453	1114	22	of	of	ADP
ftr-453	1114	23	religion	religion	NOUN
ftr-453	1114	24	;	;	PUNCT
ftr-453	1114	25	advancement	advancement	NOUN
ftr-453	1114	26	of	of	ADP
ftr-453	1114	27	education	education	NOUN
ftr-453	1114	28	or	or	CCONJ
ftr-453	1114	29	science	science	NOUN
ftr-453	1114	30	;	;	PUNCT
ftr-453	1114	31	erection	erection	NOUN
ftr-453	1114	32	or	or	CCONJ
ftr-453	1114	33	maintenance	maintenance	NOUN
ftr-453	1114	34	of	of	ADP
ftr-453	1114	35	public	public	ADJ
ftr-453	1114	36	buildings	building	NOUN
ftr-453	1114	37	,	,	PUNCT
ftr-453	1114	38	monuments	monument	NOUN
ftr-453	1114	39	,	,	PUNCT
ftr-453	1114	40	or	or	CCONJ
ftr-453	1114	41	works	work	NOUN
ftr-453	1114	42	;	;	PUNCT
ftr-453	1114	43	lessening	lessen	VERB
ftr-453	1114	44	of	of	ADP
ftr-453	1114	45	the	the	DET
ftr-453	1114	46	burdens	burden	NOUN
ftr-453	1114	47	of	of	ADP
ftr-453	1114	48	government	government	NOUN
ftr-453	1114	49	;	;	PUNCT
ftr-453	1114	50	and	and	CCONJ
ftr-453	1114	51	promotion	promotion	NOUN
ftr-453	1114	52	of	of	ADP
ftr-453	1114	53	social	social	ADJ
ftr-453	1114	54	welfare	welfare	NOUN
ftr-453	1114	55	by	by	ADP
ftr-453	1114	56	organizations	organization	NOUN
ftr-453	1114	57	designed	design	VERB
ftr-453	1114	58	to	to	PART
ftr-453	1114	59	accomplish	accomplish	VERB
ftr-453	1114	60	any	any	PRON
ftr-453	1114	61	of	of	ADP
ftr-453	1114	62	the	the	DET
ftr-453	1114	63	above	above	ADJ
ftr-453	1114	64	purposes	purpose	NOUN
ftr-453	1114	65	,	,	PUNCT
ftr-453	1114	66	or	or	CCONJ
ftr-453	1114	67	(	(	PUNCT
ftr-453	1114	68	i	i	NOUN
ftr-453	1114	69	)	)	PUNCT
ftr-453	1114	70	to	to	PART
ftr-453	1114	71	lessen	lessen	VERB
ftr-453	1114	72	neighborhood	neighborhood	NOUN
ftr-453	1114	73	tensions	tension	NOUN
ftr-453	1114	74	;	;	PUNCT
ftr-453	1114	75	(	(	PUNCT
ftr-453	1114	76	ii	ii	NOUN
ftr-453	1114	77	)	)	PUNCT
ftr-453	1114	78	to	to	PART
ftr-453	1114	79	eliminate	eliminate	VERB
ftr-453	1114	80	prejudice	prejudice	NOUN
ftr-453	1114	81	and	and	CCONJ
ftr-453	1114	82	discrimination	discrimination	NOUN
ftr-453	1114	83	;	;	PUNCT
ftr-453	1114	84	(	(	PUNCT
ftr-453	1114	85	iii	iii	X
ftr-453	1114	86	)	)	PUNCT
ftr-453	1114	87	to	to	PART
ftr-453	1114	88	defend	defend	VERB
ftr-453	1114	89	human	human	ADJ
ftr-453	1114	90	and	and	CCONJ
ftr-453	1114	91	civil	civil	ADJ
ftr-453	1114	92	rights	right	NOUN
ftr-453	1114	93	secured	secure	VERB
ftr-453	1114	94	by	by	ADP
ftr-453	1114	95	law	law	NOUN
ftr-453	1114	96	;	;	PUNCT
ftr-453	1114	97	or	or	CCONJ
ftr-453	1114	98	(	(	PUNCT
ftr-453	1114	99	iv	iv	X
ftr-453	1114	100	)	)	PUNCT
ftr-453	1114	101	to	to	PART
ftr-453	1114	102	combat	combat	VERB
ftr-453	1114	103	community	community	NOUN
ftr-453	1114	104	deterioration	deterioration	NOUN
ftr-453	1114	105	and	and	CCONJ
ftr-453	1114	106	juvenile	juvenile	ADJ
ftr-453	1114	107	delinquency	delinquency	NOUN
ftr-453	1114	108	.	.	PUNCT
ftr-453	1115	1	the	the	DET
ftr-453	1115	2	judicial	judicial	ADJ
ftr-453	1115	3	approach	approach	NOUN
ftr-453	1115	4	to	to	ADP
ftr-453	1115	5	the	the	DET
ftr-453	1115	6	task	task	NOUN
ftr-453	1115	7	of	of	ADP
ftr-453	1115	8	defining	define	VERB
ftr-453	1115	9	“	"	PUNCT
ftr-453	1115	10	charity	charity	NOUN
ftr-453	1115	11	”	"	PUNCT
ftr-453	1115	12	has	have	AUX
ftr-453	1115	13	been	be	AUX
ftr-453	1115	14	one	one	NUM
ftr-453	1115	15	whereby	whereby	SCONJ
ftr-453	1115	16	the	the	DET
ftr-453	1115	17	trust	trust	NOUN
ftr-453	1115	18	law	law	NOUN
ftr-453	1115	19	definition	definition	NOUN
ftr-453	1115	20	of	of	ADP
ftr-453	1115	21	charity	charity	NOUN
ftr-453	1115	22	is	be	AUX
ftr-453	1115	23	incorporated	incorporate	VERB
ftr-453	1115	24	into	into	ADP
ftr-453	1115	25	tax	tax	NOUN
ftr-453	1115	26	law	law	NOUN
ftr-453	1115	27	.	.	PUNCT
ftr-453	1116	1	see	see	VERB
ftr-453	1116	2	lars	lars	PROPN
ftr-453	1116	3	g.	g.	PROPN
ftr-453	1116	4	gustafsson	gustafsson	PROPN
ftr-453	1116	5	,	,	PUNCT
ftr-453	1116	6	the	the	DET
ftr-453	1116	7	definition	definition	NOUN
ftr-453	1116	8	of	of	ADP
ftr-453	1116	9	“	"	PUNCT
ftr-453	1116	10	charitable	charitable	ADJ
ftr-453	1116	11	”	"	PUNCT
ftr-453	1116	12	for	for	ADP
ftr-453	1116	13	federal	federal	ADJ
ftr-453	1116	14	income	income	NOUN
ftr-453	1116	15	tax	tax	NOUN
ftr-453	1116	16	purposes	purpose	NOUN
ftr-453	1116	17	:	:	PUNCT
ftr-453	1116	18	defrocking	defrock	VERB
ftr-453	1116	19	the	the	DET
ftr-453	1116	20	old	old	ADJ
ftr-453	1116	21	and	and	CCONJ
ftr-453	1116	22	suggesting	suggest	VERB
ftr-453	1116	23	some	some	DET
ftr-453	1116	24	new	new	ADJ
ftr-453	1116	25	fundamental	fundamental	ADJ
ftr-453	1116	26	assumptions	assumption	NOUN
ftr-453	1116	27	,	,	PUNCT
ftr-453	1116	28	33	33	NUM
ftr-453	1116	29	hous	hous	ADJ
ftr-453	1116	30	.	.	PUNCT
ftr-453	1117	1	l.	l.	PROPN
ftr-453	1117	2	rev	rev	PROPN
ftr-453	1117	3	.	.	PROPN
ftr-453	1117	4	587	587	NUM
ftr-453	1117	5	(	(	PUNCT
ftr-453	1117	6	1996	1996	NUM
ftr-453	1117	7	)	)	PUNCT
ftr-453	1117	8	.	.	PUNCT
ftr-453	1118	1	some	some	DET
ftr-453	1118	2	commentators	commentator	NOUN
ftr-453	1118	3	have	have	AUX
ftr-453	1118	4	decried	decry	VERB
ftr-453	1118	5	that	that	DET
ftr-453	1118	6	approach	approach	NOUN
ftr-453	1118	7	and	and	CCONJ
ftr-453	1118	8	have	have	AUX
ftr-453	1118	9	instead	instead	ADV
ftr-453	1118	10	set	set	VERB
ftr-453	1118	11	forth	forth	ADP
ftr-453	1118	12	what	what	PRON
ftr-453	1118	13	might	might	AUX
ftr-453	1118	14	fairly	fairly	ADV
ftr-453	1118	15	be	be	AUX
ftr-453	1118	16	described	describe	VERB
ftr-453	1118	17	as	as	ADP
ftr-453	1118	18	socio	socio	NOUN
ftr-453	1118	19	-	-	PUNCT
ftr-453	1118	20	economic	economic	ADJ
ftr-453	1118	21	theories	theory	NOUN
ftr-453	1118	22	of	of	ADP
ftr-453	1118	23	charity	charity	NOUN
ftr-453	1118	24	for	for	ADP
ftr-453	1118	25	purposes	purpose	NOUN
ftr-453	1118	26	of	of	ADP
ftr-453	1118	27	tax	tax	NOUN
ftr-453	1118	28	exemption	exemption	NOUN
ftr-453	1118	29	.	.	PUNCT
ftr-453	1119	1	see	see	VERB
ftr-453	1119	2	rob	rob	PROPN
ftr-453	1119	3	atkinson	atkinson	PROPN
ftr-453	1119	4	,	,	PUNCT
ftr-453	1119	5	altruism	altruism	NOUN
ftr-453	1119	6	in	in	ADP
ftr-453	1119	7	nonprofit	nonprofit	ADJ
ftr-453	1119	8	organizations	organization	NOUN
ftr-453	1119	9	,	,	PUNCT
ftr-453	1119	10	31	31	NUM
ftr-453	1119	11	b.c	b.c	PROPN
ftr-453	1119	12	.	.	PROPN
ftr-453	1119	13	l.	l.	PROPN
ftr-453	1119	14	rev	rev	PROPN
ftr-453	1119	15	.	.	PROPN
ftr-453	1119	16	501	501	NUM
ftr-453	1119	17	(	(	PUNCT
ftr-453	1119	18	1990	1990	NUM
ftr-453	1119	19	)	)	PUNCT
ftr-453	1119	20	(	(	PUNCT
ftr-453	1119	21	proposing	propose	VERB
ftr-453	1119	22	that	that	DET
ftr-453	1119	23	charity	charity	NOUN
ftr-453	1119	24	,	,	PUNCT
ftr-453	1119	25	for	for	ADP
ftr-453	1119	26	purposes	purpose	NOUN
ftr-453	1119	27	of	of	ADP
ftr-453	1119	28	tax	tax	NOUN
ftr-453	1119	29	exemption	exemption	NOUN
ftr-453	1119	30	,	,	PUNCT
ftr-453	1119	31	is	be	AUX
ftr-453	1119	32	the	the	DET
ftr-453	1119	33	act	act	NOUN
ftr-453	1119	34	of	of	ADP
ftr-453	1119	35	engaging	engage	VERB
ftr-453	1119	36	in	in	ADP
ftr-453	1119	37	altruistic	altruistic	ADJ
ftr-453	1119	38	economic	economic	ADJ
ftr-453	1119	39	behavior	behavior	NOUN
ftr-453	1119	40	)	)	PUNCT
ftr-453	1119	41	;	;	PUNCT
ftr-453	1119	42	see	see	VERB
ftr-453	1119	43	also	also	ADV
ftr-453	1119	44	john	john	PROPN
ftr-453	1119	45	d.	d.	PROPN
ftr-453	1119	46	colombo	colombo	PROPN
ftr-453	1119	47	&	&	CCONJ
ftr-453	1119	48	mark	mark	PROPN
ftr-453	1119	49	a.	a.	PROPN
ftr-453	1119	50	hall	hall	PROPN
ftr-453	1119	51	,	,	PUNCT
ftr-453	1119	52	the	the	DET
ftr-453	1119	53	charitable	charitable	ADJ
ftr-453	1119	54	tax	tax	NOUN
ftr-453	1119	55	exemption	exemption	NOUN
ftr-453	1119	56	(	(	PUNCT
ftr-453	1119	57	1995	1995	NUM
ftr-453	1119	58	)	)	PUNCT
ftr-453	1119	59	(	(	PUNCT
ftr-453	1119	60	proposing	propose	VERB
ftr-453	1119	61	that	that	SCONJ
ftr-453	1119	62	charity	charity	NOUN
ftr-453	1119	63	is	be	AUX
ftr-453	1119	64	altruistic	altruistic	ADJ
ftr-453	1119	65	economic	economic	ADJ
ftr-453	1119	66	behavior	behavior	NOUN
ftr-453	1119	67	,	,	PUNCT
ftr-453	1119	68	but	but	CCONJ
ftr-453	1119	69	defining	define	VERB
ftr-453	1119	70	“	"	PUNCT
ftr-453	1119	71	altruism	altruism	NOUN
ftr-453	1119	72	”	"	PUNCT
ftr-453	1119	73	differently	differently	ADV
ftr-453	1119	74	from	from	ADP
ftr-453	1119	75	professor	professor	PROPN
ftr-453	1119	76	atkinson	atkinson	PROPN
ftr-453	1119	77	’s	’s	PART
ftr-453	1119	78	definition	definition	NOUN
ftr-453	1119	79	)	)	PUNCT
ftr-453	1119	80	;	;	PUNCT
ftr-453	1119	81	nina	nina	PROPN
ftr-453	1119	82	j.	j.	PROPN
ftr-453	1119	83	crimm	crimm	PROPN
ftr-453	1119	84	,	,	PUNCT
ftr-453	1119	85	an	an	DET
ftr-453	1119	86	explanation	explanation	NOUN
ftr-453	1119	87	of	of	ADP
ftr-453	1119	88	the	the	DET
ftr-453	1119	89	federal	federal	ADJ
ftr-453	1119	90	income	income	NOUN
ftr-453	1119	91	tax	tax	NOUN
ftr-453	1119	92	exemption	exemption	NOUN
ftr-453	1119	93	for	for	ADP
ftr-453	1119	94	charitable	charitable	ADJ
ftr-453	1119	95	organizations	organization	NOUN
ftr-453	1119	96	:	:	PUNCT
ftr-453	1119	97	a	a	DET
ftr-453	1119	98	theory	theory	NOUN
ftr-453	1119	99	of	of	ADP
ftr-453	1119	100	risk	risk	NOUN
ftr-453	1119	101	compensation	compensation	NOUN
ftr-453	1119	102	,	,	PUNCT
ftr-453	1119	103	50	50	NUM
ftr-453	1119	104	fla	fla	NOUN
ftr-453	1119	105	.	.	PUNCT
ftr-453	1120	1	l.	l.	PROPN
ftr-453	1120	2	rev	rev	PROPN
ftr-453	1120	3	.	.	PROPN
ftr-453	1121	1	419	419	NUM
ftr-453	1121	2	(	(	PUNCT
ftr-453	1121	3	1998	1998	NUM
ftr-453	1121	4	)	)	PUNCT
ftr-453	1121	5	(	(	PUNCT
ftr-453	1121	6	proposing	propose	VERB
ftr-453	1121	7	that	that	SCONJ
ftr-453	1121	8	“	"	PUNCT
ftr-453	1121	9	charitable	charitable	ADJ
ftr-453	1121	10	”	"	PUNCT
ftr-453	1121	11	for	for	ADP
ftr-453	1121	12	purposes	purpose	NOUN
ftr-453	1121	13	of	of	ADP
ftr-453	1121	14	tax	tax	NOUN
ftr-453	1121	15	law	law	NOUN
ftr-453	1121	16	is	be	AUX
ftr-453	1121	17	the	the	DET
ftr-453	1121	18	provision	provision	NOUN
ftr-453	1121	19	of	of	ADP
ftr-453	1121	20	pure	pure	ADJ
ftr-453	1121	21	and	and	CCONJ
ftr-453	1121	22	mixed	mixed	ADJ
ftr-453	1121	23	“	"	PUNCT
ftr-453	1121	24	public	public	ADJ
ftr-453	1121	25	”	"	PUNCT
ftr-453	1121	26	goods	good	NOUN
ftr-453	1121	27	and	and	CCONJ
ftr-453	1121	28	services	service	NOUN
ftr-453	1121	29	)	)	PUNCT
ftr-453	1121	30	.	.	PUNCT
ftr-453	1122	1	154	154	NUM
ftr-453	1122	2	.	.	PUNCT
ftr-453	1123	1	the	the	DET
ftr-453	1123	2	regulations	regulation	NOUN
ftr-453	1123	3	define	define	VERB
ftr-453	1123	4	“	"	PUNCT
ftr-453	1123	5	educational	educational	ADJ
ftr-453	1123	6	”	"	PUNCT
ftr-453	1123	7	and	and	CCONJ
ftr-453	1123	8	“	"	PUNCT
ftr-453	1123	9	scientific	scientific	ADJ
ftr-453	1123	10	,	,	PUNCT
ftr-453	1123	11	”	"	PUNCT
ftr-453	1123	12	but	but	CCONJ
ftr-453	1123	13	not	not	PART
ftr-453	1123	14	all	all	PRON
ftr-453	1123	15	educational	educational	ADJ
ftr-453	1123	16	or	or	CCONJ
ftr-453	1123	17	scientific	scientific	ADJ
ftr-453	1123	18	purposes	purpose	NOUN
ftr-453	1123	19	are	be	AUX
ftr-453	1123	20	charitable	charitable	ADJ
ftr-453	1123	21	.	.	PUNCT
ftr-453	1124	1	see	see	VERB
ftr-453	1124	2	regs	reg	NOUN
ftr-453	1124	3	.	.	PUNCT
ftr-453	1125	1	§	§	PROPN
ftr-453	1125	2	1.501(c)(3)-1(d)(3	1.501(c)(3)-1(d)(3	NUM
ftr-453	1125	3	)	)	PUNCT
ftr-453	1125	4	,	,	PUNCT
ftr-453	1125	5	(	(	PUNCT
ftr-453	1125	6	4	4	NUM
ftr-453	1125	7	)	)	PUNCT
ftr-453	1125	8	.	.	PUNCT
ftr-453	1126	1	155	155	NUM
ftr-453	1126	2	.	.	PUNCT
ftr-453	1126	3	see	see	VERB
ftr-453	1126	4	irc	irc	PROPN
ftr-453	1126	5	§	§	PROPN
ftr-453	1126	6	501(c)(3	501(c)(3	NOUN
ftr-453	1126	7	)	)	PUNCT
ftr-453	1126	8	provides	provide	VERB
ftr-453	1126	9	charitable	charitable	ADJ
ftr-453	1126	10	tax	tax	NOUN
ftr-453	1126	11	exemption	exemption	NOUN
ftr-453	1126	12	for	for	ADP
ftr-453	1126	13	:	:	PUNCT
ftr-453	1126	14	corporations	corporation	NOUN
ftr-453	1126	15	,	,	PUNCT
ftr-453	1126	16	and	and	CCONJ
ftr-453	1126	17	any	any	DET
ftr-453	1126	18	community	community	NOUN
ftr-453	1126	19	chest	chest	NOUN
ftr-453	1126	20	,	,	PUNCT
ftr-453	1126	21	fund	fund	NOUN
ftr-453	1126	22	,	,	PUNCT
ftr-453	1126	23	or	or	CCONJ
ftr-453	1126	24	foundation	foundation	NOUN
ftr-453	1126	25	,	,	PUNCT
ftr-453	1126	26	organized	organize	VERB
ftr-453	1126	27	and	and	CCONJ
ftr-453	1126	28	operated	operate	VERB
ftr-453	1126	29	exclusively	exclusively	ADV
ftr-453	1126	30	for	for	ADP
ftr-453	1126	31	religious	religious	ADJ
ftr-453	1126	32	,	,	PUNCT
ftr-453	1126	33	charitable	charitable	ADJ
ftr-453	1126	34	,	,	PUNCT
ftr-453	1126	35	scientific	scientific	ADJ
ftr-453	1126	36	,	,	PUNCT
ftr-453	1126	37	testing	testing	NOUN
ftr-453	1126	38	for	for	ADP
ftr-453	1126	39	public	public	ADJ
ftr-453	1126	40	safety	safety	NOUN
ftr-453	1126	41	,	,	PUNCT
ftr-453	1126	42	literary	literary	ADJ
ftr-453	1126	43	,	,	PUNCT
ftr-453	1126	44	or	or	CCONJ
ftr-453	1126	45	educational	educational	ADJ
ftr-453	1126	46	purposes	purpose	NOUN
ftr-453	1126	47	,	,	PUNCT
ftr-453	1126	48	or	or	CCONJ
ftr-453	1126	49	to	to	PART
ftr-453	1126	50	foster	foster	VERB
ftr-453	1126	51	national	national	ADJ
ftr-453	1126	52	or	or	CCONJ
ftr-453	1126	53	international	international	ADJ
ftr-453	1126	54	amateur	amateur	ADJ
ftr-453	1126	55	sports	sport	NOUN
ftr-453	1126	56	competition	competition	NOUN
ftr-453	1126	57	(	(	PUNCT
ftr-453	1126	58	but	but	CCONJ
ftr-453	1126	59	only	only	ADV
ftr-453	1126	60	if	if	SCONJ
ftr-453	1126	61	no	no	DET
ftr-453	1126	62	part	part	NOUN
ftr-453	1126	63	of	of	ADP
ftr-453	1126	64	its	its	PRON
ftr-453	1126	65	activities	activity	NOUN
ftr-453	1126	66	involve	involve	VERB
ftr-453	1126	67	[	[	X
ftr-453	1126	68	sic	sic	ADJ
ftr-453	1126	69	]	]	X
ftr-453	1126	70	the	the	DET
ftr-453	1126	71	provision	provision	NOUN
ftr-453	1126	72	of	of	ADP
ftr-453	1126	73	athletic	athletic	ADJ
ftr-453	1126	74	facilities	facility	NOUN
ftr-453	1126	75	or	or	CCONJ
ftr-453	1126	76	equipment	equipment	NOUN
ftr-453	1126	77	)	)	PUNCT
ftr-453	1126	78	,	,	PUNCT
ftr-453	1126	79	or	or	CCONJ
ftr-453	1126	80	for	for	ADP
ftr-453	1126	81	the	the	DET
ftr-453	1126	82	prevention	prevention	NOUN
ftr-453	1126	83	of	of	ADP
ftr-453	1126	84	cruelty	cruelty	NOUN
ftr-453	1126	85	to	to	ADP
ftr-453	1126	86	children	child	NOUN
ftr-453	1126	87	or	or	CCONJ
ftr-453	1126	88	animals	animal	NOUN
ftr-453	1126	89	,	,	PUNCT
ftr-453	1126	90	no	no	DET
ftr-453	1126	91	part	part	NOUN
ftr-453	1126	92	of	of	ADP
ftr-453	1126	93	the	the	DET
ftr-453	1126	94	net	net	ADJ
ftr-453	1126	95	earnings	earning	NOUN
ftr-453	1126	96	of	of	ADP
ftr-453	1126	97	which	which	PRON
ftr-453	1126	98	inures	inure	VERB
ftr-453	1126	99	to	to	ADP
ftr-453	1126	100	the	the	DET
ftr-453	1126	101	benefit	benefit	NOUN
ftr-453	1126	102	of	of	ADP
ftr-453	1126	103	any	any	DET
ftr-453	1126	104	private	private	ADJ
ftr-453	1126	105	shareholder	shareholder	NOUN
ftr-453	1126	106	or	or	CCONJ
ftr-453	1126	107	individual	individual	NOUN
ftr-453	1126	108	,	,	PUNCT
ftr-453	1126	109	no	no	DET
ftr-453	1126	110	substantial	substantial	ADJ
ftr-453	1126	111	part	part	NOUN
ftr-453	1126	112	of	of	ADP
ftr-453	1126	113	the	the	DET
ftr-453	1126	114	activities	activity	NOUN
ftr-453	1126	115	of	of	ADP
ftr-453	1126	116	which	which	PRON
ftr-453	1126	117	is	be	AUX
ftr-453	1126	118	carrying	carry	VERB
ftr-453	1126	119	on	on	ADP
ftr-453	1126	120	propaganda	propaganda	NOUN
ftr-453	1126	121	,	,	PUNCT
ftr-453	1126	122	or	or	CCONJ
ftr-453	1126	123	otherwise	otherwise	ADV
ftr-453	1126	124	attempting	attempt	VERB
ftr-453	1126	125	,	,	PUNCT
ftr-453	1126	126	to	to	PART
ftr-453	1126	127	influence	influence	VERB
ftr-453	1126	128	legislation	legislation	NOUN
ftr-453	1126	129	(	(	PUNCT
ftr-453	1126	130	except	except	SCONJ
ftr-453	1126	131	as	as	ADV
ftr-453	1126	132	otherwise	otherwise	ADV
ftr-453	1126	133	provided	provide	VERB
ftr-453	1126	134	in	in	ADP
ftr-453	1126	135	subsection	subsection	NOUN
ftr-453	1126	136	(	(	PUNCT
ftr-453	1126	137	h	h	NOUN
ftr-453	1126	138	)	)	PUNCT
ftr-453	1126	139	)	)	PUNCT
ftr-453	1126	140	,	,	PUNCT
ftr-453	1126	141	and	and	CCONJ
ftr-453	1126	142	which	which	PRON
ftr-453	1126	143	does	do	AUX
ftr-453	1126	144	not	not	PART
ftr-453	1126	145	participate	participate	VERB
ftr-453	1126	146	in	in	ADP
ftr-453	1126	147	,	,	PUNCT
ftr-453	1126	148	or	or	CCONJ
ftr-453	1126	149	intervene	intervene	VERB
ftr-453	1126	150	in	in	ADP
ftr-453	1126	151	(	(	PUNCT
ftr-453	1126	152	including	include	VERB
ftr-453	1126	153	the	the	DET
ftr-453	1126	154	publishing	publishing	NOUN
ftr-453	1126	155	or	or	CCONJ
ftr-453	1126	156	distributing	distribute	VERB
ftr-453	1126	157	of	of	ADP
ftr-453	1126	158	statements	statement	NOUN
ftr-453	1126	159	)	)	PUNCT
ftr-453	1126	160	,	,	PUNCT
ftr-453	1126	161	any	any	DET
ftr-453	1126	162	political	political	ADJ
ftr-453	1126	163	campaign	campaign	NOUN
ftr-453	1126	164	on	on	ADP
ftr-453	1126	165	behalf	behalf	NOUN
ftr-453	1126	166	of	of	ADP
ftr-453	1126	167	(	(	PUNCT
ftr-453	1126	168	or	or	CCONJ
ftr-453	1126	169	in	in	ADP
ftr-453	1126	170	opposition	opposition	NOUN
ftr-453	1126	171	to	to	ADP
ftr-453	1126	172	)	)	PUNCT
ftr-453	1126	173	any	any	DET
ftr-453	1126	174	candidate	candidate	NOUN
ftr-453	1126	175	for	for	ADP
ftr-453	1126	176	public	public	ADJ
ftr-453	1126	177	office	office	NOUN
ftr-453	1126	178	.	.	PUNCT
ftr-453	1127	1	156	156	NUM
ftr-453	1127	2	.	.	PUNCT
ftr-453	1128	1	for	for	ADP
ftr-453	1128	2	an	an	DET
ftr-453	1128	3	in	in	ADP
ftr-453	1128	4	-	-	PUNCT
ftr-453	1128	5	depth	depth	NOUN
ftr-453	1128	6	discussion	discussion	NOUN
ftr-453	1128	7	of	of	ADP
ftr-453	1128	8	the	the	DET
ftr-453	1128	9	history	history	NOUN
ftr-453	1128	10	and	and	CCONJ
ftr-453	1128	11	future	future	NOUN
ftr-453	1128	12	of	of	ADP
ftr-453	1128	13	the	the	DET
ftr-453	1128	14	prohibition	prohibition	NOUN
ftr-453	1128	15	against	against	ADP
ftr-453	1128	16	profit	profit	NOUN
ftr-453	1128	17	distribution	distribution	NOUN
ftr-453	1128	18	see	see	VERB
ftr-453	1128	19	darryll	darryll	PROPN
ftr-453	1128	20	k.	k.	PROPN
ftr-453	1128	21	jones	jones	PROPN
ftr-453	1128	22	,	,	PUNCT
ftr-453	1128	23	the	the	DET
ftr-453	1128	24	scintilla	scintilla	NOUN
ftr-453	1128	25	of	of	ADP
ftr-453	1128	26	individual	individual	ADJ
ftr-453	1128	27	profit	profit	NOUN
ftr-453	1128	28	:	:	PUNCT
ftr-453	1128	29	in	in	ADP
ftr-453	1128	30	search	search	NOUN
ftr-453	1128	31	of	of	ADP
ftr-453	1128	32	private	private	ADJ
ftr-453	1128	33	inurement	inurement	ADJ
ftr-453	1128	34	and	and	CCONJ
ftr-453	1128	35	excess	excess	ADJ
ftr-453	1128	36	benefit	benefit	NOUN
ftr-453	1128	37	,	,	PUNCT
ftr-453	1128	38	19	19	NUM
ftr-453	1128	39	va	va	NOUN
ftr-453	1128	40	.	.	PUNCT
ftr-453	1129	1	tax	tax	PROPN
ftr-453	1129	2	rev	rev	PROPN
ftr-453	1129	3	.	.	PROPN
ftr-453	1129	4	575	575	NUM
ftr-453	1129	5	(	(	PUNCT
ftr-453	1129	6	2000	2000	NUM
ftr-453	1129	7	)	)	PUNCT
ftr-453	1129	8	.	.	PUNCT
ftr-453	1130	1	157	157	NUM
ftr-453	1130	2	.	.	PUNCT
ftr-453	1130	3	see	see	VERB
ftr-453	1130	4	regs	reg	NOUN
ftr-453	1130	5	.	.	PUNCT
ftr-453	1131	1	§	§	PROPN
ftr-453	1131	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
ftr-453	1131	3	)	)	PUNCT
ftr-453	1131	4	(	(	PUNCT
ftr-453	1131	5	“	"	PUNCT
ftr-453	1131	6	an	an	DET
ftr-453	1131	7	organization	organization	NOUN
ftr-453	1131	8	is	be	AUX
ftr-453	1131	9	not	not	PART
ftr-453	1131	10	organized	organize	VERB
ftr-453	1131	11	or	or	CCONJ
ftr-453	1131	12	operated	operate	VERB
ftr-453	1131	13	exclusively	exclusively	ADV
ftr-453	1131	14	for	for	ADP
ftr-453	1131	15	[	[	PUNCT
ftr-453	1131	16	charitable	charitable	ADJ
ftr-453	1131	17	purposes	purpose	NOUN
ftr-453	1131	18	]	]	PUNCT
ftr-453	1131	19	unless	unless	SCONJ
ftr-453	1131	20	it	it	PRON
ftr-453	1131	21	serves	serve	VERB
ftr-453	1131	22	a	a	DET
ftr-453	1131	23	public	public	NOUN
ftr-453	1131	24	rather	rather	ADV
ftr-453	1131	25	than	than	ADP
ftr-453	1131	26	a	a	DET
ftr-453	1131	27	private	private	ADJ
ftr-453	1131	28	interest	interest	NOUN
ftr-453	1131	29	.	.	PUNCT
ftr-453	1131	30	”	"	PUNCT
ftr-453	1132	1	)	)	PUNCT
ftr-453	1132	2	158	158	NUM
ftr-453	1132	3	.	.	PUNCT
ftr-453	1133	1	see	see	VERB
ftr-453	1133	2	irc	irc	PROPN
ftr-453	1133	3	§	§	PROPN
ftr-453	1133	4	501(c)(3	501(c)(3	NUM
ftr-453	1133	5	)	)	PUNCT
ftr-453	1133	6	,	,	PUNCT
ftr-453	1133	7	quoted	quote	VERB
ftr-453	1133	8	supra	supra	PROPN
ftr-453	1133	9	note	note	PROPN
ftr-453	1133	10	155	155	NUM
ftr-453	1133	11	.	.	NOUN
ftr-453	1133	12	159	159	NUM
ftr-453	1133	13	.	.	PUNCT
ftr-453	1134	1	see	see	VERB
ftr-453	1134	2	bob	bob	PROPN
ftr-453	1134	3	jones	jones	PROPN
ftr-453	1134	4	university	university	PROPN
ftr-453	1134	5	v.	v.	PROPN
ftr-453	1134	6	commissioner	commissioner	PROPN
ftr-453	1134	7	,	,	PUNCT
ftr-453	1134	8	461	461	NUM
ftr-453	1134	9	u.s	u.s	PROPN
ftr-453	1134	10	.	.	PROPN
ftr-453	1134	11	574	574	NUM
ftr-453	1134	12	,	,	PUNCT
ftr-453	1134	13	1591	1591	NUM
ftr-453	1134	14	(	(	PUNCT
ftr-453	1134	15	1983	1983	NUM
ftr-453	1134	16	)	)	PUNCT
ftr-453	1134	17	.	.	PUNCT
ftr-453	1135	1	2001	2001	NUM
ftr-453	1135	2	]	]	PUNCT
ftr-453	1135	3	when	when	SCONJ
ftr-453	1135	4	charity	charity	NOUN
ftr-453	1135	5	aids	aids	PROPN
ftr-453	1135	6	tax	tax	NOUN
ftr-453	1135	7	shelters	shelter	NOUN
ftr-453	1135	8	805	805	NUM
ftr-453	1135	9	articulation	articulation	NOUN
ftr-453	1135	10	.	.	PUNCT
ftr-453	1136	1	as	as	ADP
ftr-453	1136	2	an	an	DET
ftr-453	1136	3	affirmative	affirmative	ADJ
ftr-453	1136	4	matter	matter	NOUN
ftr-453	1136	5	,	,	PUNCT
ftr-453	1136	6	charity	charity	NOUN
ftr-453	1136	7	is	be	AUX
ftr-453	1136	8	essentially	essentially	ADV
ftr-453	1136	9	what	what	PRON
ftr-453	1136	10	it	it	PRON
ftr-453	1136	11	has	have	VERB
ftr-453	1136	12	always160	always160	PROPN
ftr-453	1136	13	been	be	AUX
ftr-453	1136	14	thought	think	VERB
ftr-453	1136	15	to	to	PART
ftr-453	1136	16	be	be	AUX
ftr-453	1136	17	.	.	PUNCT
ftr-453	1137	1	the	the	DET
ftr-453	1137	2	failure	failure	NOUN
ftr-453	1137	3	of	of	ADP
ftr-453	1137	4	precise	precise	ADJ
ftr-453	1137	5	definition	definition	NOUN
ftr-453	1137	6	,	,	PUNCT
ftr-453	1137	7	though	though	ADV
ftr-453	1137	8	,	,	PUNCT
ftr-453	1137	9	is	be	AUX
ftr-453	1137	10	not	not	PART
ftr-453	1137	11	fatal	fatal	ADJ
ftr-453	1137	12	.	.	PUNCT
ftr-453	1138	1	161	161	NUM
ftr-453	1138	2	quite	quite	DET
ftr-453	1138	3	the	the	DET
ftr-453	1138	4	opposite	opposite	NOUN
ftr-453	1138	5	is	be	AUX
ftr-453	1138	6	true	true	ADJ
ftr-453	1138	7	.	.	PUNCT
ftr-453	1139	1	ultimately	ultimately	ADV
ftr-453	1139	2	precision	precision	NOUN
ftr-453	1139	3	is	be	AUX
ftr-453	1139	4	the	the	DET
ftr-453	1139	5	cause	cause	NOUN
ftr-453	1139	6	of	of	ADP
ftr-453	1139	7	tax	tax	NOUN
ftr-453	1139	8	shelters	shelter	NOUN
ftr-453	1139	9	and	and	CCONJ
ftr-453	1139	10	imprecision	imprecision	NOUN
ftr-453	1139	11	will	will	AUX
ftr-453	1139	12	be	be	AUX
ftr-453	1139	13	the	the	DET
ftr-453	1139	14	cure	cure	NOUN
ftr-453	1139	15	.	.	PUNCT
ftr-453	1140	1	it	it	PRON
ftr-453	1140	2	is	be	AUX
ftr-453	1140	3	only	only	ADV
ftr-453	1140	4	an	an	DET
ftr-453	1140	5	imprecise	imprecise	NOUN
ftr-453	1140	6	yet	yet	CCONJ
ftr-453	1140	7	recognizable162	recognizable162	PROPN
ftr-453	1140	8	conceptualization	conceptualization	NOUN
ftr-453	1140	9	of	of	ADP
ftr-453	1140	10	charitable	charitable	ADJ
ftr-453	1140	11	tax	tax	NOUN
ftr-453	1140	12	exemption	exemption	NOUN
ftr-453	1140	13	that	that	PRON
ftr-453	1140	14	will	will	AUX
ftr-453	1140	15	redress	redress	VERB
ftr-453	1140	16	charity	charity	NOUN
ftr-453	1140	17	’s	’s	PART
ftr-453	1140	18	participation	participation	NOUN
ftr-453	1140	19	in	in	ADP
ftr-453	1140	20	tax	tax	NOUN
ftr-453	1140	21	shelters	shelter	NOUN
ftr-453	1140	22	,	,	PUNCT
ftr-453	1140	23	and	and	CCONJ
ftr-453	1140	24	perhaps	perhaps	ADV
ftr-453	1140	25	all	all	DET
ftr-453	1140	26	other	other	ADJ
ftr-453	1140	27	deviations	deviation	NOUN
ftr-453	1140	28	from	from	ADP
ftr-453	1140	29	the	the	DET
ftr-453	1140	30	notions	notion	NOUN
ftr-453	1140	31	justifying	justify	VERB
ftr-453	1140	32	tax	tax	NOUN
ftr-453	1140	33	exemption	exemption	NOUN
ftr-453	1140	34	.	.	PUNCT
ftr-453	1141	1	in	in	ADP
ftr-453	1141	2	this	this	DET
ftr-453	1141	3	section	section	NOUN
ftr-453	1141	4	,	,	PUNCT
ftr-453	1141	5	then	then	ADV
ftr-453	1141	6	,	,	PUNCT
ftr-453	1141	7	the	the	DET
ftr-453	1141	8	analysis	analysis	NOUN
ftr-453	1141	9	focuses	focus	VERB
ftr-453	1141	10	on	on	ADP
ftr-453	1141	11	how	how	SCONJ
ftr-453	1141	12	the	the	DET
ftr-453	1141	13	broad	broad	ADJ
ftr-453	1141	14	conception	conception	NOUN
ftr-453	1141	15	of	of	ADP
ftr-453	1141	16	charity	charity	NOUN
ftr-453	1141	17	excludes	exclude	VERB
ftr-453	1141	18	such	such	ADJ
ftr-453	1141	19	participation	participation	NOUN
ftr-453	1141	20	.	.	PUNCT
ftr-453	1142	1	the	the	DET
ftr-453	1142	2	section	section	NOUN
ftr-453	1142	3	begins	begin	VERB
ftr-453	1142	4	with	with	ADP
ftr-453	1142	5	the	the	DET
ftr-453	1142	6	prohibition	prohibition	NOUN
ftr-453	1142	7	against	against	ADP
ftr-453	1142	8	private	private	ADJ
ftr-453	1142	9	inurement	inurement	NOUN
ftr-453	1142	10	,	,	PUNCT
ftr-453	1142	11	the	the	DET
ftr-453	1142	12	statutory	statutory	ADJ
ftr-453	1142	13	doctrine	doctrine	NOUN
ftr-453	1142	14	that	that	PRON
ftr-453	1142	15	bars	bar	VERB
ftr-453	1142	16	charity	charity	NOUN
ftr-453	1142	17	from	from	ADP
ftr-453	1142	18	distributing	distribute	VERB
ftr-453	1142	19	profit	profit	NOUN
ftr-453	1142	20	.	.	PUNCT
ftr-453	1143	1	it	it	PRON
ftr-453	1143	2	then	then	ADV
ftr-453	1143	3	addresses	address	VERB
ftr-453	1143	4	the	the	DET
ftr-453	1143	5	only	only	ADJ
ftr-453	1143	6	affirmatively	affirmatively	ADV
ftr-453	1143	7	stated163	stated163	PROPN
ftr-453	1143	8	requirement	requirement	NOUN
ftr-453	1143	9	for	for	ADP
ftr-453	1143	10	tax	tax	NOUN
ftr-453	1143	11	exemption	exemption	NOUN
ftr-453	1143	12	–	–	PUNCT
ftr-453	1143	13	that	that	DET
ftr-453	1143	14	charity	charity	NOUN
ftr-453	1143	15	’s	’s	PART
ftr-453	1143	16	activities	activity	NOUN
ftr-453	1143	17	must	must	AUX
ftr-453	1143	18	be	be	AUX
ftr-453	1143	19	primarily	primarily	ADV
ftr-453	1143	20	directed	direct	VERB
ftr-453	1143	21	towards	towards	ADP
ftr-453	1143	22	achieving	achieve	VERB
ftr-453	1143	23	“	"	PUNCT
ftr-453	1143	24	exempt	exempt	ADJ
ftr-453	1143	25	purposes	purpose	NOUN
ftr-453	1143	26	.	.	PUNCT
ftr-453	1143	27	”	"	PUNCT
ftr-453	1144	1	neither	neither	PRON
ftr-453	1144	2	of	of	ADP
ftr-453	1144	3	these	these	DET
ftr-453	1144	4	first	first	ADJ
ftr-453	1144	5	two164	two164	NOUN
ftr-453	1144	6	requirements	requirement	NOUN
ftr-453	1144	7	is	be	AUX
ftr-453	1144	8	sufficient	sufficient	ADJ
ftr-453	1144	9	to	to	PART
ftr-453	1144	10	prevent	prevent	VERB
ftr-453	1144	11	charity	charity	NOUN
ftr-453	1144	12	’s	’s	PART
ftr-453	1144	13	involvement	involvement	NOUN
ftr-453	1144	14	in	in	ADP
ftr-453	1144	15	tax	tax	NOUN
ftr-453	1144	16	shelters	shelter	NOUN
ftr-453	1144	17	.	.	PUNCT
ftr-453	1145	1	both	both	PRON
ftr-453	1145	2	are	be	AUX
ftr-453	1145	3	relatively	relatively	ADV
ftr-453	1145	4	fixed	fix	VERB
ftr-453	1145	5	,	,	PUNCT
ftr-453	1145	6	quantitative	quantitative	ADJ
ftr-453	1145	7	doctrines	doctrine	NOUN
ftr-453	1145	8	that	that	PRON
ftr-453	1145	9	do	do	AUX
ftr-453	1145	10	not	not	PART
ftr-453	1145	11	allow	allow	VERB
ftr-453	1145	12	for	for	ADP
ftr-453	1145	13	an	an	DET
ftr-453	1145	14	evolutionary	evolutionary	ADJ
ftr-453	1145	15	standard	standard	NOUN
ftr-453	1145	16	fairly	fairly	ADV
ftr-453	1145	17	responsive	responsive	ADJ
ftr-453	1145	18	to	to	ADP
ftr-453	1145	19	an	an	DET
ftr-453	1145	20	evolved	evolved	ADJ
ftr-453	1145	21	form	form	NOUN
ftr-453	1145	22	of	of	ADP
ftr-453	1145	23	qualitative	qualitative	ADJ
ftr-453	1145	24	abuse	abuse	NOUN
ftr-453	1145	25	.	.	PUNCT
ftr-453	1146	1	two	two	NUM
ftr-453	1146	2	of	of	ADP
ftr-453	1146	3	the165	the165	ADJ
ftr-453	1146	4	three	three	NUM
ftr-453	1146	5	remaining	remain	VERB
ftr-453	1146	6	doctrines	doctrine	NOUN
ftr-453	1146	7	,	,	PUNCT
ftr-453	1146	8	private	private	ADJ
ftr-453	1146	9	benefit	benefit	NOUN
ftr-453	1146	10	and	and	CCONJ
ftr-453	1146	11	clearly	clearly	ADV
ftr-453	1146	12	established	establish	VERB
ftr-453	1146	13	public	public	ADJ
ftr-453	1146	14	policy	policy	NOUN
ftr-453	1146	15	,	,	PUNCT
ftr-453	1146	16	160	160	NUM
ftr-453	1146	17	.	.	PUNCT
ftr-453	1147	1	see	see	VERB
ftr-453	1147	2	gustafsson	gustafsson	PROPN
ftr-453	1147	3	,	,	PUNCT
ftr-453	1147	4	supra	supra	PROPN
ftr-453	1147	5	note	note	VERB
ftr-453	1147	6	107	107	NUM
ftr-453	1147	7	;	;	PUNCT
ftr-453	1147	8	see	see	VERB
ftr-453	1147	9	also	also	ADV
ftr-453	1147	10	nina	nina	PROPN
ftr-453	1147	11	j.	j.	PROPN
ftr-453	1147	12	crimm	crimm	PROPN
ftr-453	1147	13	,	,	PUNCT
ftr-453	1147	14	an	an	DET
ftr-453	1147	15	explanation	explanation	NOUN
ftr-453	1147	16	of	of	ADP
ftr-453	1147	17	the	the	DET
ftr-453	1147	18	federal	federal	ADJ
ftr-453	1147	19	income	income	NOUN
ftr-453	1147	20	tax	tax	NOUN
ftr-453	1147	21	exemption	exemption	NOUN
ftr-453	1147	22	for	for	ADP
ftr-453	1147	23	charitable	charitable	ADJ
ftr-453	1147	24	organizations	organization	NOUN
ftr-453	1147	25	:	:	PUNCT
ftr-453	1147	26	a	a	DET
ftr-453	1147	27	theory	theory	NOUN
ftr-453	1147	28	of	of	ADP
ftr-453	1147	29	risk	risk	NOUN
ftr-453	1147	30	compensation	compensation	NOUN
ftr-453	1147	31	,	,	PUNCT
ftr-453	1147	32	50	50	NUM
ftr-453	1147	33	fla	fla	NOUN
ftr-453	1147	34	.	.	PUNCT
ftr-453	1148	1	l.	l.	PROPN
ftr-453	1148	2	rev	rev	PROPN
ftr-453	1148	3	.	.	PROPN
ftr-453	1148	4	419	419	NUM
ftr-453	1148	5	,	,	PUNCT
ftr-453	1148	6	425	425	NUM
ftr-453	1148	7	-	-	SYM
ftr-453	1148	8	427	427	NUM
ftr-453	1148	9	(	(	PUNCT
ftr-453	1148	10	1998	1998	NUM
ftr-453	1148	11	)	)	PUNCT
ftr-453	1148	12	.	.	PUNCT
ftr-453	1149	1	161	161	NUM
ftr-453	1149	2	.	.	PUNCT
ftr-453	1150	1	i	i	PRON
ftr-453	1150	2	do	do	AUX
ftr-453	1150	3	n’t	not	PART
ftr-453	1150	4	mean	mean	VERB
ftr-453	1150	5	to	to	PART
ftr-453	1150	6	be	be	AUX
ftr-453	1150	7	facetious	facetious	ADJ
ftr-453	1150	8	here	here	ADV
ftr-453	1150	9	,	,	PUNCT
ftr-453	1150	10	but	but	CCONJ
ftr-453	1150	11	my	my	PRON
ftr-453	1150	12	purpose	purpose	NOUN
ftr-453	1150	13	is	be	AUX
ftr-453	1150	14	only	only	ADV
ftr-453	1150	15	to	to	PART
ftr-453	1150	16	show	show	VERB
ftr-453	1150	17	that	that	SCONJ
ftr-453	1150	18	whatever	whatever	PRON
ftr-453	1150	19	the	the	DET
ftr-453	1150	20	definition	definition	NOUN
ftr-453	1150	21	of	of	ADP
ftr-453	1150	22	charity	charity	NOUN
ftr-453	1150	23	may	may	AUX
ftr-453	1150	24	be	be	AUX
ftr-453	1150	25	,	,	PUNCT
ftr-453	1150	26	it	it	PRON
ftr-453	1150	27	certainly	certainly	ADV
ftr-453	1150	28	does	do	AUX
ftr-453	1150	29	not	not	PART
ftr-453	1150	30	include	include	VERB
ftr-453	1150	31	participation	participation	NOUN
ftr-453	1150	32	in	in	ADP
ftr-453	1150	33	tax	tax	NOUN
ftr-453	1150	34	shelters	shelter	NOUN
ftr-453	1150	35	.	.	PUNCT
ftr-453	1151	1	for	for	ADP
ftr-453	1151	2	attempts	attempt	NOUN
ftr-453	1151	3	at	at	ADP
ftr-453	1151	4	affirmatively	affirmatively	ADV
ftr-453	1151	5	defining	define	VERB
ftr-453	1151	6	charity	charity	NOUN
ftr-453	1151	7	see	see	AUX
ftr-453	1151	8	supra	supra	PROPN
ftr-453	1151	9	note	note	PROPN
ftr-453	1151	10	153	153	NUM
ftr-453	1151	11	,	,	PUNCT
ftr-453	1151	12	and	and	CCONJ
ftr-453	1151	13	sources	source	NOUN
ftr-453	1151	14	cited	cite	VERB
ftr-453	1151	15	therein	therein	ADV
ftr-453	1151	16	.	.	PUNCT
ftr-453	1152	1	162	162	NUM
ftr-453	1152	2	.	.	PUNCT
ftr-453	1153	1	see	see	VERB
ftr-453	1153	2	weisbach	weisbach	NOUN
ftr-453	1153	3	,	,	PUNCT
ftr-453	1153	4	supra	supra	PROPN
ftr-453	1153	5	note	note	NOUN
ftr-453	1153	6	91	91	NUM
ftr-453	1153	7	,	,	PUNCT
ftr-453	1153	8	at	at	ADP
ftr-453	1153	9	875	875	NUM
ftr-453	1153	10	-	-	SYM
ftr-453	1153	11	882	882	NUM
ftr-453	1153	12	(	(	PUNCT
ftr-453	1153	13	discussing	discuss	VERB
ftr-453	1153	14	the	the	DET
ftr-453	1153	15	advantages	advantage	NOUN
ftr-453	1153	16	of	of	ADP
ftr-453	1153	17	broad	broad	ADJ
ftr-453	1153	18	tax	tax	NOUN
ftr-453	1153	19	standards	standard	NOUN
ftr-453	1153	20	as	as	SCONJ
ftr-453	1153	21	opposed	oppose	VERB
ftr-453	1153	22	to	to	ADP
ftr-453	1153	23	complex	complex	ADJ
ftr-453	1153	24	particularized	particularize	VERB
ftr-453	1153	25	rules	rule	NOUN
ftr-453	1153	26	)	)	PUNCT
ftr-453	1153	27	.	.	PUNCT
ftr-453	1154	1	163	163	NUM
ftr-453	1154	2	.	.	PUNCT
ftr-453	1154	3	see	see	VERB
ftr-453	1154	4	irc	irc	PROPN
ftr-453	1154	5	§	§	PROPN
ftr-453	1154	6	501(c)(3	501(c)(3	NUM
ftr-453	1154	7	)	)	PUNCT
ftr-453	1154	8	,	,	PUNCT
ftr-453	1154	9	quoted	quote	VERB
ftr-453	1154	10	supra	supra	PROPN
ftr-453	1154	11	note	note	PROPN
ftr-453	1154	12	155	155	NUM
ftr-453	1154	13	.	.	NOUN
ftr-453	1154	14	164	164	NUM
ftr-453	1154	15	.	.	PUNCT
ftr-453	1155	1	see	see	VERB
ftr-453	1155	2	regs	reg	NOUN
ftr-453	1155	3	.	.	PUNCT
ftr-453	1156	1	§	§	PROPN
ftr-453	1156	2	1.501(c)(3)-1(c)(1	1.501(c)(3)-1(c)(1	NUM
ftr-453	1156	3	)	)	PUNCT
ftr-453	1156	4	.	.	PUNCT
ftr-453	1157	1	irc	irc	AUX
ftr-453	1157	2	§	§	PROPN
ftr-453	1157	3	501(c)(3	501(c)(3	NOUN
ftr-453	1157	4	)	)	PUNCT
ftr-453	1157	5	limits	limit	VERB
ftr-453	1157	6	tax	tax	NOUN
ftr-453	1157	7	exemption	exemption	NOUN
ftr-453	1157	8	to	to	ADP
ftr-453	1157	9	those	those	DET
ftr-453	1157	10	organizations	organization	NOUN
ftr-453	1157	11	“	"	PUNCT
ftr-453	1157	12	exclusively	exclusively	ADV
ftr-453	1157	13	”	"	PUNCT
ftr-453	1157	14	engaged	engage	VERB
ftr-453	1157	15	in	in	ADP
ftr-453	1157	16	charitable	charitable	ADJ
ftr-453	1157	17	activities	activity	NOUN
ftr-453	1157	18	.	.	PUNCT
ftr-453	1158	1	the	the	DET
ftr-453	1158	2	word	word	NOUN
ftr-453	1158	3	“	"	PUNCT
ftr-453	1158	4	exclusively	exclusively	ADV
ftr-453	1158	5	,	,	PUNCT
ftr-453	1158	6	”	"	PUNCT
ftr-453	1158	7	however	however	ADV
ftr-453	1158	8	has	have	AUX
ftr-453	1158	9	been	be	AUX
ftr-453	1158	10	interpreted	interpret	VERB
ftr-453	1158	11	to	to	PART
ftr-453	1158	12	mean	mean	VERB
ftr-453	1158	13	“	"	PUNCT
ftr-453	1158	14	primarily	primarily	ADV
ftr-453	1158	15	.	.	PUNCT
ftr-453	1158	16	”	"	PUNCT
ftr-453	1159	1	see	see	VERB
ftr-453	1159	2	i	i	PRON
ftr-453	1159	3	d.	d.	PROPN
ftr-453	1159	4	see	see	VERB
ftr-453	1159	5	also	also	ADV
ftr-453	1159	6	world	world	NOUN
ftr-453	1159	7	family	family	NOUN
ftr-453	1159	8	corporation	corporation	PROPN
ftr-453	1159	9	v.	v.	ADP
ftr-453	1159	10	commissioner	commissioner	NOUN
ftr-453	1159	11	of	of	ADP
ftr-453	1159	12	internal	internal	ADJ
ftr-453	1159	13	revenue	revenue	NOUN
ftr-453	1159	14	,	,	PUNCT
ftr-453	1160	1	81	81	NUM
ftr-453	1160	2	t.c	t.c	PROPN
ftr-453	1160	3	.	.	PROPN
ftr-453	1160	4	958	958	NUM
ftr-453	1160	5	(	(	PUNCT
ftr-453	1160	6	1983	1983	NUM
ftr-453	1160	7	)	)	PUNCT
ftr-453	1160	8	(	(	PUNCT
ftr-453	1160	9	“	"	PUNCT
ftr-453	1160	10	although	although	SCONJ
ftr-453	1160	11	section	section	NOUN
ftr-453	1160	12	501(c)(3	501(c)(3	NOUN
ftr-453	1160	13	)	)	PUNCT
ftr-453	1160	14	uses	use	VERB
ftr-453	1160	15	the	the	DET
ftr-453	1160	16	words	word	NOUN
ftr-453	1160	17	‘	'	PUNCT
ftr-453	1160	18	operated	operate	VERB
ftr-453	1160	19	exclusively	exclusively	ADV
ftr-453	1160	20	,	,	PUNCT
ftr-453	1160	21	’	'	PUNCT
ftr-453	1160	22	an	an	DET
ftr-453	1160	23	organization	organization	NOUN
ftr-453	1160	24	will	will	AUX
ftr-453	1160	25	be	be	AUX
ftr-453	1160	26	regarded	regard	VERB
ftr-453	1160	27	as	as	ADP
ftr-453	1160	28	satisfying	satisfy	VERB
ftr-453	1160	29	the	the	DET
ftr-453	1160	30	operational	operational	ADJ
ftr-453	1160	31	test	test	NOUN
ftr-453	1160	32	if	if	SCONJ
ftr-453	1160	33	it	it	PRON
ftr-453	1160	34	engages	engage	VERB
ftr-453	1160	35	primarily	primarily	ADV
ftr-453	1160	36	in	in	ADP
ftr-453	1160	37	activities	activity	NOUN
ftr-453	1160	38	which	which	PRON
ftr-453	1160	39	accomplish	accomplish	VERB
ftr-453	1160	40	one	one	NUM
ftr-453	1160	41	more	more	ADV
ftr-453	1160	42	exempt	exempt	ADJ
ftr-453	1160	43	purposes	purpose	NOUN
ftr-453	1160	44	in	in	ADP
ftr-453	1160	45	section	section	NOUN
ftr-453	1160	46	501(c)(3	501(c)(3	NUM
ftr-453	1160	47	)	)	PUNCT
ftr-453	1160	48	.	.	PUNCT
ftr-453	1160	49	”	"	PUNCT
ftr-453	1160	50	)	)	PUNCT
ftr-453	1160	51	.	.	PUNCT
ftr-453	1161	1	165	165	NUM
ftr-453	1161	2	.	.	PUNCT
ftr-453	1162	1	the	the	DET
ftr-453	1162	2	ultimate	ultimate	ADJ
ftr-453	1162	3	concern	concern	NOUN
ftr-453	1162	4	of	of	ADP
ftr-453	1162	5	the	the	DET
ftr-453	1162	6	private	private	ADJ
ftr-453	1162	7	inurement	inurement	ADJ
ftr-453	1162	8	prohibition	prohibition	NOUN
ftr-453	1162	9	is	be	AUX
ftr-453	1162	10	the	the	DET
ftr-453	1162	11	diversion	diversion	NOUN
ftr-453	1162	12	of	of	ADP
ftr-453	1162	13	resources	resource	NOUN
ftr-453	1162	14	from	from	ADP
ftr-453	1162	15	charitable	charitable	ADJ
ftr-453	1162	16	beneficiaries	beneficiary	NOUN
ftr-453	1162	17	in	in	ADP
ftr-453	1162	18	favor	favor	NOUN
ftr-453	1162	19	of	of	ADP
ftr-453	1162	20	individual	individual	ADJ
ftr-453	1162	21	private	private	ADJ
ftr-453	1162	22	gain	gain	NOUN
ftr-453	1162	23	.	.	PUNCT
ftr-453	1163	1	see	see	VERB
ftr-453	1163	2	jones	jones	PROPN
ftr-453	1163	3	,	,	PUNCT
ftr-453	1163	4	supra	supra	PROPN
ftr-453	1163	5	note	note	PROPN
ftr-453	1163	6	156	156	NUM
ftr-453	1163	7	.	.	PUNCT
ftr-453	1164	1	that	that	DET
ftr-453	1164	2	doctrine	doctrine	NOUN
ftr-453	1164	3	,	,	PUNCT
ftr-453	1164	4	applies	apply	VERB
ftr-453	1164	5	,	,	PUNCT
ftr-453	1164	6	though	though	ADV
ftr-453	1164	7	,	,	PUNCT
ftr-453	1164	8	only	only	ADV
ftr-453	1164	9	when	when	SCONJ
ftr-453	1164	10	private	private	ADJ
ftr-453	1164	11	gain	gain	NOUN
ftr-453	1164	12	is	be	AUX
ftr-453	1164	13	diverted	divert	VERB
ftr-453	1164	14	to	to	ADP
ftr-453	1164	15	“	"	PUNCT
ftr-453	1164	16	insiders	insider	NOUN
ftr-453	1164	17	”	"	PUNCT
ftr-453	1164	18	(	(	PUNCT
ftr-453	1164	19	those	those	PRON
ftr-453	1164	20	who	who	PRON
ftr-453	1164	21	exercise	exercise	VERB
ftr-453	1164	22	power	power	NOUN
ftr-453	1164	23	of	of	ADP
ftr-453	1164	24	ownership	ownership	NOUN
ftr-453	1164	25	with	with	ADP
ftr-453	1164	26	respect	respect	NOUN
ftr-453	1164	27	to	to	ADP
ftr-453	1164	28	the	the	DET
ftr-453	1164	29	entity	entity	NOUN
ftr-453	1164	30	)	)	PUNCT
ftr-453	1164	31	.	.	PUNCT
ftr-453	1165	1	see	see	VERB
ftr-453	1165	2	united	united	PROPN
ftr-453	1165	3	cancer	cancer	PROPN
ftr-453	1165	4	council	council	PROPN
ftr-453	1165	5	,	,	PUNCT
ftr-453	1165	6	inc	inc	PROPN
ftr-453	1165	7	.	.	PROPN
ftr-453	1166	1	v.	v.	PROPN
ftr-453	1166	2	commissioner	commissioner	PROPN
ftr-453	1166	3	,	,	PUNCT
ftr-453	1166	4	165	165	NUM
ftr-453	1166	5	f.3d	f.3d	NUM
ftr-453	1166	6	1173	1173	NUM
ftr-453	1166	7	,	,	PUNCT
ftr-453	1166	8	1176	1176	NUM
ftr-453	1166	9	(	(	PUNCT
ftr-453	1166	10	7th	7th	ADJ
ftr-453	1166	11	cir	cir	NOUN
ftr-453	1166	12	.	.	PROPN
ftr-453	1166	13	1999	1999	NUM
ftr-453	1166	14	)	)	PUNCT
ftr-453	1166	15	(	(	PUNCT
ftr-453	1166	16	insider	insider	NOUN
ftr-453	1166	17	is	be	AUX
ftr-453	1166	18	director	director	NOUN
ftr-453	1166	19	or	or	CCONJ
ftr-453	1166	20	trustee	trustee	NOUN
ftr-453	1166	21	,	,	PUNCT
ftr-453	1166	22	chief	chief	ADJ
ftr-453	1166	23	executive	executive	ADJ
ftr-453	1166	24	officer	officer	NOUN
ftr-453	1166	25	,	,	PUNCT
ftr-453	1166	26	chief	chief	ADJ
ftr-453	1166	27	financial	financial	ADJ
ftr-453	1166	28	officer	officer	NOUN
ftr-453	1166	29	,	,	PUNCT
ftr-453	1166	30	or	or	CCONJ
ftr-453	1166	31	other	other	ADJ
ftr-453	1166	32	high	high	ADJ
ftr-453	1166	33	level	level	NOUN
ftr-453	1166	34	manager	manager	NOUN
ftr-453	1166	35	)	)	PUNCT
ftr-453	1166	36	.	.	PUNCT
ftr-453	1167	1	the	the	DET
ftr-453	1167	2	primary	primary	ADJ
ftr-453	1167	3	purpose	purpose	NOUN
ftr-453	1167	4	requirement	requirement	NOUN
ftr-453	1167	5	,	,	PUNCT
ftr-453	1167	6	too	too	ADV
ftr-453	1167	7	,	,	PUNCT
ftr-453	1167	8	is	be	AUX
ftr-453	1167	9	ultimately	ultimately	ADV
ftr-453	1167	10	concerned	concerned	ADJ
ftr-453	1167	11	with	with	ADP
ftr-453	1167	12	whether	whether	SCONJ
ftr-453	1167	13	,	,	PUNCT
ftr-453	1167	14	on	on	ADP
ftr-453	1167	15	the	the	DET
ftr-453	1167	16	whole	whole	NOUN
ftr-453	1167	17	,	,	PUNCT
ftr-453	1167	18	the	the	DET
ftr-453	1167	19	good	good	ADJ
ftr-453	1167	20	that	that	DET
ftr-453	1167	21	charity	charity	NOUN
ftr-453	1167	22	does	do	AUX
ftr-453	1167	23	so	so	ADV
ftr-453	1167	24	outweighs	outweigh	VERB
ftr-453	1167	25	any	any	DET
ftr-453	1167	26	other	other	ADJ
ftr-453	1167	27	effects	effect	NOUN
ftr-453	1167	28	that	that	PRON
ftr-453	1167	29	tax	tax	NOUN
ftr-453	1167	30	exemption	exemption	NOUN
ftr-453	1167	31	is	be	AUX
ftr-453	1167	32	justified	justify	VERB
ftr-453	1167	33	.	.	PUNCT
ftr-453	1168	1	my	my	PRON
ftr-453	1168	2	premise	premise	NOUN
ftr-453	1168	3	is	be	AUX
ftr-453	1168	4	that	that	SCONJ
ftr-453	1168	5	even	even	ADV
ftr-453	1168	6	if	if	SCONJ
ftr-453	1168	7	resources	resource	NOUN
ftr-453	1168	8	are	be	AUX
ftr-453	1168	9	not	not	PART
ftr-453	1168	10	diverted	divert	VERB
ftr-453	1168	11	to	to	ADP
ftr-453	1168	12	individual	individual	ADJ
ftr-453	1168	13	gain	gain	NOUN
ftr-453	1168	14	and	and	CCONJ
ftr-453	1168	15	even	even	ADV
ftr-453	1168	16	if	if	SCONJ
ftr-453	1168	17	the	the	DET
ftr-453	1168	18	organization	organization	NOUN
ftr-453	1168	19	is	be	AUX
ftr-453	1168	20	“	"	PUNCT
ftr-453	1168	21	primarily	primarily	ADV
ftr-453	1168	22	”	"	PUNCT
ftr-453	1168	23	charitable	charitable	ADJ
ftr-453	1168	24	,	,	PUNCT
ftr-453	1168	25	the	the	DET
ftr-453	1168	26	participation	participation	NOUN
ftr-453	1168	27	in	in	ADP
ftr-453	1168	28	tax	tax	NOUN
ftr-453	1168	29	shelters	shelter	NOUN
ftr-453	1168	30	should	should	AUX
ftr-453	1168	31	still	still	ADV
ftr-453	1168	32	be	be	AUX
ftr-453	1168	33	precluded	preclude	VERB
ftr-453	1168	34	.	.	PUNCT
ftr-453	1169	1	the	the	DET
ftr-453	1169	2	private	private	ADJ
ftr-453	1169	3	inurement	inurement	ADJ
ftr-453	1169	4	and	and	CCONJ
ftr-453	1169	5	primary	primary	ADJ
ftr-453	1169	6	purpose	purpose	NOUN
ftr-453	1169	7	doctrines	doctrine	NOUN
ftr-453	1169	8	do	do	AUX
ftr-453	1169	9	not	not	PART
ftr-453	1169	10	legitimately	legitimately	ADV
ftr-453	1169	11	support	support	VERB
ftr-453	1169	12	such	such	DET
ftr-453	1169	13	a	a	DET
ftr-453	1169	14	notion	notion	NOUN
ftr-453	1169	15	.	.	PUNCT
ftr-453	1170	1	806	806	NUM
ftr-453	1170	2	florida	florida	PROPN
ftr-453	1170	3	tax	tax	NOUN
ftr-453	1170	4	review	review	NOUN
ftr-453	1171	1	[	[	X
ftr-453	1171	2	vol	vol	NOUN
ftr-453	1171	3	.	.	PUNCT
ftr-453	1171	4	4:12	4:12	NUM
ftr-453	1171	5	are	be	AUX
ftr-453	1171	6	evolutionary	evolutionary	ADJ
ftr-453	1171	7	and	and	CCONJ
ftr-453	1171	8	thus	thus	ADV
ftr-453	1171	9	legitimately	legitimately	ADV
ftr-453	1171	10	respond	respond	VERB
ftr-453	1171	11	to	to	ADP
ftr-453	1171	12	charity	charity	NOUN
ftr-453	1171	13	’s	’s	PART
ftr-453	1171	14	evolving166	evolving166	PROPN
ftr-453	1171	15	participation	participation	NOUN
ftr-453	1171	16	in	in	ADP
ftr-453	1171	17	tax	tax	NOUN
ftr-453	1171	18	shelters	shelter	NOUN
ftr-453	1171	19	.	.	PUNCT
ftr-453	1172	1	a	a	DET
ftr-453	1172	2	singular	singular	ADJ
ftr-453	1172	3	finding	finding	NOUN
ftr-453	1172	4	of	of	ADP
ftr-453	1172	5	fact	fact	NOUN
ftr-453	1172	6	,	,	PUNCT
ftr-453	1172	7	of	of	ADP
ftr-453	1172	8	sorts	sort	NOUN
ftr-453	1172	9	,	,	PUNCT
ftr-453	1172	10	is	be	AUX
ftr-453	1172	11	necessary	necessary	ADJ
ftr-453	1172	12	before	before	ADP
ftr-453	1172	13	addressing	address	VERB
ftr-453	1172	14	the	the	DET
ftr-453	1172	15	theoretical	theoretical	ADJ
ftr-453	1172	16	justifications	justification	NOUN
ftr-453	1172	17	for	for	ADP
ftr-453	1172	18	prohibiting	prohibit	VERB
ftr-453	1172	19	charitable	charitable	ADJ
ftr-453	1172	20	tax	tax	NOUN
ftr-453	1172	21	shelters	shelter	NOUN
ftr-453	1172	22	.	.	PUNCT
ftr-453	1173	1	contrary	contrary	ADJ
ftr-453	1173	2	to	to	ADP
ftr-453	1173	3	early	early	ADJ
ftr-453	1173	4	notions	notion	NOUN
ftr-453	1173	5	,	,	PUNCT
ftr-453	1173	6	an	an	DET
ftr-453	1173	7	attack	attack	NOUN
ftr-453	1173	8	against	against	ADP
ftr-453	1173	9	charity	charity	NOUN
ftr-453	1173	10	’s	’s	PART
ftr-453	1173	11	participation	participation	NOUN
ftr-453	1173	12	in	in	ADP
ftr-453	1173	13	tax	tax	NOUN
ftr-453	1173	14	shelters	shelter	NOUN
ftr-453	1173	15	can	can	AUX
ftr-453	1173	16	not	not	PART
ftr-453	1173	17	be	be	AUX
ftr-453	1173	18	sustained	sustain	VERB
ftr-453	1173	19	on	on	ADP
ftr-453	1173	20	the	the	DET
ftr-453	1173	21	notion	notion	NOUN
ftr-453	1173	22	that	that	SCONJ
ftr-453	1173	23	charity	charity	NOUN
ftr-453	1173	24	is	be	AUX
ftr-453	1173	25	paying	pay	VERB
ftr-453	1173	26	an	an	DET
ftr-453	1173	27	above	above	ADJ
ftr-453	1173	28	market	market	NOUN
ftr-453	1173	29	rate	rate	NOUN
ftr-453	1173	30	in	in	ADP
ftr-453	1173	31	any	any	DET
ftr-453	1173	32	particular	particular	ADJ
ftr-453	1173	33	tax	tax	NOUN
ftr-453	1173	34	shelter	shelter	NOUN
ftr-453	1173	35	transaction	transaction	NOUN
ftr-453	1173	36	.	.	PUNCT
ftr-453	1174	1	in	in	ADP
ftr-453	1174	2	neither	neither	CCONJ
ftr-453	1174	3	the	the	DET
ftr-453	1174	4	fast	fast	ADJ
ftr-453	1174	5	-	-	PUNCT
ftr-453	1174	6	pay	pay	NOUN
ftr-453	1174	7	,	,	PUNCT
ftr-453	1174	8	bootstrap	bootstrap	NOUN
ftr-453	1174	9	nor167	nor167	PROPN
ftr-453	1174	10	leaseback	leaseback	NOUN
ftr-453	1174	11	transactions	transaction	NOUN
ftr-453	1174	12	,	,	PUNCT
ftr-453	1174	13	for	for	ADP
ftr-453	1174	14	example	example	NOUN
ftr-453	1174	15	,	,	PUNCT
ftr-453	1174	16	is	be	AUX
ftr-453	1174	17	it	it	PRON
ftr-453	1174	18	logical	logical	ADJ
ftr-453	1174	19	to	to	PART
ftr-453	1174	20	assume	assume	VERB
ftr-453	1174	21	that	that	SCONJ
ftr-453	1174	22	charity	charity	NOUN
ftr-453	1174	23	is	be	AUX
ftr-453	1174	24	lending	lend	VERB
ftr-453	1174	25	money	money	NOUN
ftr-453	1174	26	at	at	ADP
ftr-453	1174	27	below	below	ADP
ftr-453	1174	28	market	market	NOUN
ftr-453	1174	29	rates	rate	NOUN
ftr-453	1174	30	,	,	PUNCT
ftr-453	1174	31	(	(	PUNCT
ftr-453	1174	32	in	in	ADP
ftr-453	1174	33	the	the	DET
ftr-453	1174	34	case	case	NOUN
ftr-453	1174	35	of	of	ADP
ftr-453	1174	36	the	the	DET
ftr-453	1174	37	fast	fast	ADJ
ftr-453	1174	38	-	-	PUNCT
ftr-453	1174	39	pay	pay	NOUN
ftr-453	1174	40	transaction	transaction	NOUN
ftr-453	1174	41	)	)	PUNCT
ftr-453	1174	42	,	,	PUNCT
ftr-453	1174	43	or	or	CCONJ
ftr-453	1174	44	paying	pay	VERB
ftr-453	1174	45	an	an	DET
ftr-453	1174	46	above	above	ADJ
ftr-453	1174	47	market	market	NOUN
ftr-453	1174	48	purchase	purchase	NOUN
ftr-453	1174	49	or	or	CCONJ
ftr-453	1174	50	rental	rental	ADJ
ftr-453	1174	51	price	price	NOUN
ftr-453	1174	52	(	(	PUNCT
ftr-453	1174	53	in	in	ADP
ftr-453	1174	54	the	the	DET
ftr-453	1174	55	case	case	NOUN
ftr-453	1174	56	of	of	ADP
ftr-453	1174	57	a	a	DET
ftr-453	1174	58	bootstrap	bootstrap	NOUN
ftr-453	1174	59	or	or	CCONJ
ftr-453	1174	60	leaseback	leaseback	NOUN
ftr-453	1174	61	transaction	transaction	NOUN
ftr-453	1174	62	)	)	PUNCT
ftr-453	1174	63	.	.	PUNCT
ftr-453	1175	1	the	the	DET
ftr-453	1175	2	economic	economic	ADJ
ftr-453	1175	3	benefit	benefit	NOUN
ftr-453	1175	4	necessitating	necessitating	NOUN
ftr-453	1175	5	charity	charity	NOUN
ftr-453	1175	6	’s	’s	PART
ftr-453	1175	7	involvement	involvement	NOUN
ftr-453	1175	8	is	be	AUX
ftr-453	1175	9	solely	solely	ADV
ftr-453	1175	10	a	a	DET
ftr-453	1175	11	tax	tax	NOUN
ftr-453	1175	12	gain	gain	NOUN
ftr-453	1175	13	.	.	PUNCT
ftr-453	1176	1	that	that	PRON
ftr-453	1176	2	is	be	AUX
ftr-453	1176	3	,	,	PUNCT
ftr-453	1176	4	charity	charity	NOUN
ftr-453	1176	5	’s	’s	PART
ftr-453	1176	6	tax	tax	NOUN
ftr-453	1176	7	-	-	PUNCT
ftr-453	1176	8	exempt	exempt	ADJ
ftr-453	1176	9	status	status	NOUN
ftr-453	1176	10	allows	allow	VERB
ftr-453	1176	11	the	the	DET
ftr-453	1176	12	166	166	NUM
ftr-453	1176	13	.	.	PUNCT
ftr-453	1177	1	two	two	NUM
ftr-453	1177	2	scholars	scholar	NOUN
ftr-453	1177	3	deride	deride	VERB
ftr-453	1177	4	the	the	DET
ftr-453	1177	5	fact	fact	NOUN
ftr-453	1177	6	that	that	SCONJ
ftr-453	1177	7	“	"	PUNCT
ftr-453	1177	8	courts	court	NOUN
ftr-453	1177	9	and	and	CCONJ
ftr-453	1177	10	commentators	commentator	NOUN
ftr-453	1177	11	find	find	VERB
ftr-453	1177	12	themselves	themselves	PRON
ftr-453	1177	13	repeatedly	repeatedly	ADV
ftr-453	1177	14	forced	force	VERB
ftr-453	1177	15	to	to	PART
ftr-453	1177	16	rest	rest	VERB
ftr-453	1177	17	on	on	ADP
ftr-453	1177	18	the	the	DET
ftr-453	1177	19	unilluminating	unilluminating	ADJ
ftr-453	1177	20	platitude	platitude	NOUN
ftr-453	1177	21	that	that	PRON
ftr-453	1177	22	‘	'	PUNCT
ftr-453	1177	23	charity	charity	NOUN
ftr-453	1177	24	is	be	AUX
ftr-453	1177	25	an	an	DET
ftr-453	1177	26	evolving	evolve	VERB
ftr-453	1177	27	concept	concept	NOUN
ftr-453	1177	28	which	which	PRON
ftr-453	1177	29	must	must	AUX
ftr-453	1177	30	be	be	AUX
ftr-453	1177	31	allowed	allow	VERB
ftr-453	1177	32	to	to	PART
ftr-453	1177	33	change	change	VERB
ftr-453	1177	34	and	and	CCONJ
ftr-453	1177	35	expand	expand	VERB
ftr-453	1177	36	in	in	ADP
ftr-453	1177	37	response	response	NOUN
ftr-453	1177	38	to	to	ADP
ftr-453	1177	39	the	the	DET
ftr-453	1177	40	needs	need	NOUN
ftr-453	1177	41	of	of	ADP
ftr-453	1177	42	society	society	NOUN
ftr-453	1177	43	.	.	PUNCT
ftr-453	1177	44	”	"	PUNCT
ftr-453	1178	1	see	see	VERB
ftr-453	1178	2	columbo	columbo	PROPN
ftr-453	1178	3	&	&	CCONJ
ftr-453	1178	4	hall	hall	PROPN
ftr-453	1178	5	,	,	PUNCT
ftr-453	1178	6	supra	supra	PROPN
ftr-453	1178	7	note	note	PROPN
ftr-453	1178	8	153	153	NUM
ftr-453	1178	9	,	,	PUNCT
ftr-453	1178	10	at	at	ADP
ftr-453	1178	11	38	38	NUM
ftr-453	1178	12	citing	cite	VERB
ftr-453	1178	13	john	john	PROPN
ftr-453	1178	14	p.	p.	PROPN
ftr-453	1178	15	persons	person	NOUN
ftr-453	1178	16	,	,	PUNCT
ftr-453	1178	17	et	et	PROPN
ftr-453	1178	18	al	al	PROPN
ftr-453	1178	19	.	.	PROPN
ftr-453	1178	20	,	,	PUNCT
ftr-453	1178	21	criteria	criterion	NOUN
ftr-453	1178	22	for	for	ADP
ftr-453	1178	23	exemption	exemption	NOUN
ftr-453	1178	24	under	under	ADP
ftr-453	1178	25	section	section	NOUN
ftr-453	1178	26	501(c)(3	501(c)(3	NOUN
ftr-453	1178	27	)	)	PUNCT
ftr-453	1178	28	,	,	PUNCT
ftr-453	1178	29	in	in	ADP
ftr-453	1178	30	research	research	NOUN
ftr-453	1178	31	papers	paper	NOUN
ftr-453	1178	32	sponsored	sponsor	VERB
ftr-453	1178	33	by	by	ADP
ftr-453	1178	34	the	the	DET
ftr-453	1178	35	commission	commission	NOUN
ftr-453	1178	36	on	on	ADP
ftr-453	1178	37	private	private	ADJ
ftr-453	1178	38	philanthropy	philanthropy	NOUN
ftr-453	1178	39	and	and	CCONJ
ftr-453	1178	40	public	public	ADJ
ftr-453	1178	41	needs	need	NOUN
ftr-453	1178	42	,	,	PUNCT
ftr-453	1178	43	at	at	ADP
ftr-453	1178	44	1909	1909	NUM
ftr-453	1178	45	(	(	PUNCT
ftr-453	1178	46	u.s	u.s	PROPN
ftr-453	1178	47	.	.	PROPN
ftr-453	1178	48	dep’t	dep’t	PROPN
ftr-453	1178	49	.	.	PUNCT
ftr-453	1179	1	of	of	ADP
ftr-453	1179	2	the	the	DET
ftr-453	1179	3	treasury	treasury	NOUN
ftr-453	1179	4	,	,	PUNCT
ftr-453	1179	5	ed	ed	NOUN
ftr-453	1179	6	.	.	PROPN
ftr-453	1179	7	1977	1977	NUM
ftr-453	1179	8	)	)	PUNCT
ftr-453	1179	9	.	.	PUNCT
ftr-453	1180	1	i	i	PRON
ftr-453	1180	2	rather	rather	ADV
ftr-453	1180	3	think	think	VERB
ftr-453	1180	4	that	that	SCONJ
ftr-453	1180	5	the	the	DET
ftr-453	1180	6	whole	whole	NOUN
ftr-453	1180	7	of	of	ADP
ftr-453	1180	8	law	law	NOUN
ftr-453	1180	9	,	,	PUNCT
ftr-453	1180	10	particularly	particularly	ADV
ftr-453	1180	11	tax	tax	NOUN
ftr-453	1180	12	law	law	NOUN
ftr-453	1180	13	(	(	PUNCT
ftr-453	1180	14	though	though	SCONJ
ftr-453	1180	15	i	i	PRON
ftr-453	1180	16	admit	admit	VERB
ftr-453	1180	17	to	to	ADP
ftr-453	1180	18	being	be	AUX
ftr-453	1180	19	partial	partial	ADJ
ftr-453	1180	20	)	)	PUNCT
ftr-453	1180	21	is	be	AUX
ftr-453	1180	22	evolutionary	evolutionary	ADJ
ftr-453	1180	23	.	.	PUNCT
ftr-453	1181	1	167	167	NUM
ftr-453	1181	2	.	.	PUNCT
ftr-453	1182	1	see	see	VERB
ftr-453	1182	2	supra	supra	PROPN
ftr-453	1182	3	note	note	PROPN
ftr-453	1182	4	81	81	NUM
ftr-453	1182	5	and	and	CCONJ
ftr-453	1182	6	accompanying	accompany	VERB
ftr-453	1182	7	text	text	NOUN
ftr-453	1182	8	.	.	PUNCT
ftr-453	1183	1	on	on	ADP
ftr-453	1183	2	at	at	ADV
ftr-453	1183	3	least	least	ADV
ftr-453	1183	4	one	one	NUM
ftr-453	1183	5	occasion	occasion	NOUN
ftr-453	1183	6	,	,	PUNCT
ftr-453	1183	7	even	even	ADV
ftr-453	1183	8	congress	congress	PROPN
ftr-453	1183	9	has	have	AUX
ftr-453	1183	10	explicitly	explicitly	ADV
ftr-453	1183	11	assumed	assume	VERB
ftr-453	1183	12	such	such	DET
ftr-453	1183	13	a	a	DET
ftr-453	1183	14	result	result	NOUN
ftr-453	1183	15	:	:	PUNCT
ftr-453	1183	16	a	a	DET
ftr-453	1183	17	third	third	ADJ
ftr-453	1183	18	reason	reason	NOUN
ftr-453	1183	19	for	for	ADP
ftr-453	1183	20	proposing	propose	VERB
ftr-453	1183	21	the	the	DET
ftr-453	1183	22	taxation	taxation	NOUN
ftr-453	1183	23	of	of	ADP
ftr-453	1183	24	lease	lease	NOUN
ftr-453	1183	25	-	-	PUNCT
ftr-453	1183	26	backs	back	NOUN
ftr-453	1183	27	is	be	AUX
ftr-453	1183	28	the	the	DET
ftr-453	1183	29	possibility	possibility	NOUN
ftr-453	1183	30	which	which	PRON
ftr-453	1183	31	exists	exist	VERB
ftr-453	1183	32	in	in	ADP
ftr-453	1183	33	each	each	DET
ftr-453	1183	34	case	case	NOUN
ftr-453	1183	35	that	that	SCONJ
ftr-453	1183	36	the	the	DET
ftr-453	1183	37	tax	tax	NOUN
ftr-453	1183	38	exempt	exempt	ADJ
ftr-453	1183	39	organization	organization	NOUN
ftr-453	1183	40	has	have	AUX
ftr-453	1183	41	in	in	ADP
ftr-453	1183	42	effect	effect	NOUN
ftr-453	1183	43	sold	sell	VERB
ftr-453	1183	44	part	part	NOUN
ftr-453	1183	45	of	of	ADP
ftr-453	1183	46	its	its	PRON
ftr-453	1183	47	exemption	exemption	NOUN
ftr-453	1183	48	.	.	PUNCT
ftr-453	1184	1	this	this	PRON
ftr-453	1184	2	can	can	AUX
ftr-453	1184	3	occur	occur	VERB
ftr-453	1184	4	either	either	CCONJ
ftr-453	1184	5	by	by	ADP
ftr-453	1184	6	the	the	DET
ftr-453	1184	7	exempt	exempt	ADJ
ftr-453	1184	8	organization	organization	NOUN
ftr-453	1184	9	paying	pay	VERB
ftr-453	1184	10	a	a	DET
ftr-453	1184	11	higher	high	ADJ
ftr-453	1184	12	price	price	NOUN
ftr-453	1184	13	for	for	ADP
ftr-453	1184	14	the	the	DET
ftr-453	1184	15	property	property	NOUN
ftr-453	1184	16	or	or	CCONJ
ftr-453	1184	17	by	by	ADP
ftr-453	1184	18	charging	charge	VERB
ftr-453	1184	19	lower	low	ADJ
ftr-453	1184	20	rentals	rental	NOUN
ftr-453	1184	21	than	than	ADP
ftr-453	1184	22	a	a	DET
ftr-453	1184	23	taxable	taxable	ADJ
ftr-453	1184	24	business	business	NOUN
ftr-453	1184	25	could	could	AUX
ftr-453	1184	26	charge	charge	VERB
ftr-453	1184	27	.	.	PUNCT
ftr-453	1185	1	proof	proof	NOUN
ftr-453	1185	2	,	,	PUNCT
ftr-453	1185	3	of	of	ADP
ftr-453	1185	4	course	course	NOUN
ftr-453	1185	5	,	,	PUNCT
ftr-453	1185	6	is	be	AUX
ftr-453	1185	7	difficult	difficult	ADJ
ftr-453	1185	8	to	to	PART
ftr-453	1185	9	obtain	obtain	VERB
ftr-453	1185	10	because	because	SCONJ
ftr-453	1185	11	the	the	DET
ftr-453	1185	12	purchase	purchase	NOUN
ftr-453	1185	13	price	price	NOUN
ftr-453	1185	14	,	,	PUNCT
ftr-453	1185	15	or	or	CCONJ
ftr-453	1185	16	rental	rental	ADJ
ftr-453	1185	17	charge	charge	NOUN
ftr-453	1185	18	which	which	PRON
ftr-453	1185	19	a	a	DET
ftr-453	1185	20	taxable	taxable	ADJ
ftr-453	1185	21	business	business	NOUN
ftr-453	1185	22	would	would	AUX
ftr-453	1185	23	agree	agree	VERB
ftr-453	1185	24	to	to	PART
ftr-453	1185	25	pay	pay	VERB
ftr-453	1185	26	,	,	PUNCT
ftr-453	1185	27	is	be	AUX
ftr-453	1185	28	unknown	unknown	ADJ
ftr-453	1185	29	.	.	PUNCT
ftr-453	1186	1	in	in	ADP
ftr-453	1186	2	the	the	DET
ftr-453	1186	3	case	case	NOUN
ftr-453	1186	4	of	of	ADP
ftr-453	1186	5	ordinary	ordinary	ADJ
ftr-453	1186	6	investments	investment	NOUN
ftr-453	1186	7	there	there	PRON
ftr-453	1186	8	is	be	VERB
ftr-453	1186	9	no	no	DET
ftr-453	1186	10	reason	reason	NOUN
ftr-453	1186	11	why	why	SCONJ
ftr-453	1186	12	an	an	DET
ftr-453	1186	13	exempt	exempt	ADJ
ftr-453	1186	14	organization	organization	NOUN
ftr-453	1186	15	could	could	AUX
ftr-453	1186	16	be	be	AUX
ftr-453	1186	17	expected	expect	VERB
ftr-453	1186	18	to	to	PART
ftr-453	1186	19	make	make	VERB
ftr-453	1186	20	an	an	DET
ftr-453	1186	21	offer	offer	NOUN
ftr-453	1186	22	which	which	PRON
ftr-453	1186	23	would	would	AUX
ftr-453	1186	24	be	be	AUX
ftr-453	1186	25	much	much	ADV
ftr-453	1186	26	better	well	ADJ
ftr-453	1186	27	,	,	PUNCT
ftr-453	1186	28	if	if	SCONJ
ftr-453	1186	29	any	any	PRON
ftr-453	1186	30	,	,	PUNCT
ftr-453	1186	31	than	than	ADP
ftr-453	1186	32	that	that	PRON
ftr-453	1186	33	which	which	PRON
ftr-453	1186	34	would	would	AUX
ftr-453	1186	35	be	be	AUX
ftr-453	1186	36	made	make	VERB
ftr-453	1186	37	by	by	ADP
ftr-453	1186	38	a	a	DET
ftr-453	1186	39	taxable	taxable	ADJ
ftr-453	1186	40	business	business	NOUN
ftr-453	1186	41	.	.	PUNCT
ftr-453	1187	1	however	however	ADV
ftr-453	1187	2	,	,	PUNCT
ftr-453	1187	3	in	in	ADP
ftr-453	1187	4	the	the	DET
ftr-453	1187	5	case	case	NOUN
ftr-453	1187	6	of	of	ADP
ftr-453	1187	7	the	the	DET
ftr-453	1187	8	lease	lease	NOUN
ftr-453	1187	9	-	-	PUNCT
ftr-453	1187	10	back	back	NOUN
ftr-453	1187	11	arrangements	arrangement	NOUN
ftr-453	1187	12	the	the	DET
ftr-453	1187	13	sellers	seller	NOUN
ftr-453	1187	14	seem	seem	VERB
ftr-453	1187	15	to	to	PART
ftr-453	1187	16	take	take	VERB
ftr-453	1187	17	the	the	DET
ftr-453	1187	18	position	position	NOUN
ftr-453	1187	19	that	that	SCONJ
ftr-453	1187	20	they	they	PRON
ftr-453	1187	21	will	will	AUX
ftr-453	1187	22	not	not	PART
ftr-453	1187	23	sell	sell	VERB
ftr-453	1187	24	at	at	ADV
ftr-453	1187	25	all	all	ADV
ftr-453	1187	26	unless	unless	SCONJ
ftr-453	1187	27	they	they	PRON
ftr-453	1187	28	receive	receive	VERB
ftr-453	1187	29	better	well	ADJ
ftr-453	1187	30	terms	term	NOUN
ftr-453	1187	31	than	than	SCONJ
ftr-453	1187	32	a	a	DET
ftr-453	1187	33	taxable	taxable	ADJ
ftr-453	1187	34	business	business	NOUN
ftr-453	1187	35	can	can	AUX
ftr-453	1187	36	offer	offer	VERB
ftr-453	1187	37	,	,	PUNCT
ftr-453	1187	38	and	and	CCONJ
ftr-453	1187	39	the	the	DET
ftr-453	1187	40	exempt	exempt	ADJ
ftr-453	1187	41	organization	organization	NOUN
ftr-453	1187	42	,	,	PUNCT
ftr-453	1187	43	because	because	SCONJ
ftr-453	1187	44	of	of	ADP
ftr-453	1187	45	its	its	PRON
ftr-453	1187	46	tax	tax	NOUN
ftr-453	1187	47	-	-	PUNCT
ftr-453	1187	48	free	free	ADJ
ftr-453	1187	49	status	status	NOUN
ftr-453	1187	50	,	,	PUNCT
ftr-453	1187	51	can	can	AUX
ftr-453	1187	52	afford	afford	VERB
ftr-453	1187	53	to	to	PART
ftr-453	1187	54	pay	pay	VERB
ftr-453	1187	55	the	the	DET
ftr-453	1187	56	higher	high	ADJ
ftr-453	1187	57	price	price	NOUN
ftr-453	1187	58	and	and	CCONJ
ftr-453	1187	59	still	still	ADV
ftr-453	1187	60	make	make	VERB
ftr-453	1187	61	a	a	DET
ftr-453	1187	62	profit	profit	NOUN
ftr-453	1187	63	on	on	ADP
ftr-453	1187	64	the	the	DET
ftr-453	1187	65	transaction	transaction	NOUN
ftr-453	1187	66	.	.	PUNCT
ftr-453	1188	1	s.	s.	PROPN
ftr-453	1188	2	rep	rep	PROPN
ftr-453	1188	3	.	.	PROPN
ftr-453	1189	1	no	no	PROPN
ftr-453	1189	2	.	.	NOUN
ftr-453	1189	3	2375	2375	NUM
ftr-453	1189	4	,	,	PUNCT
ftr-453	1189	5	81st	81st	ADJ
ftr-453	1189	6	cong	cong	NOUN
ftr-453	1189	7	.	.	PUNCT
ftr-453	1189	8	,	,	PUNCT
ftr-453	1189	9	2nd	2nd	ADJ
ftr-453	1189	10	sess	sess	NOUN
ftr-453	1189	11	.	.	PUNCT
ftr-453	1190	1	31	31	NUM
ftr-453	1190	2	reprinted	reprint	VERB
ftr-453	1190	3	in	in	ADP
ftr-453	1190	4	1950	1950	NUM
ftr-453	1190	5	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	1190	6	.	.	PUNCT
ftr-453	1190	7	3053	3053	NUM
ftr-453	1190	8	,	,	PUNCT
ftr-453	1190	9	3084	3084	NUM
ftr-453	1190	10	.	.	PUNCT
ftr-453	1191	1	the	the	DET
ftr-453	1191	2	dissent	dissent	NOUN
ftr-453	1191	3	in	in	ADP
ftr-453	1191	4	clay	clay	NOUN
ftr-453	1191	5	brown	brown	NOUN
ftr-453	1191	6	accepted	accept	VERB
ftr-453	1191	7	the	the	DET
ftr-453	1191	8	assumption	assumption	NOUN
ftr-453	1191	9	as	as	ADV
ftr-453	1191	10	well	well	ADV
ftr-453	1191	11	:	:	PUNCT
ftr-453	1191	12	indeed	indeed	ADV
ftr-453	1191	13	,	,	PUNCT
ftr-453	1191	14	this	this	DET
ftr-453	1191	15	supposition	supposition	NOUN
ftr-453	1192	1	[	[	X
ftr-453	1192	2	that	that	DET
ftr-453	1192	3	charity	charity	NOUN
ftr-453	1192	4	is	be	AUX
ftr-453	1192	5	paying	pay	VERB
ftr-453	1192	6	too	too	ADV
ftr-453	1192	7	much	much	ADV
ftr-453	1192	8	or	or	CCONJ
ftr-453	1192	9	charging	charge	VERB
ftr-453	1192	10	too	too	ADV
ftr-453	1192	11	little	little	ADJ
ftr-453	1192	12	]	]	PUNCT
ftr-453	1192	13	is	be	AUX
ftr-453	1192	14	highly	highly	ADV
ftr-453	1192	15	likely	likely	ADJ
ftr-453	1192	16	,	,	PUNCT
ftr-453	1192	17	for	for	SCONJ
ftr-453	1192	18	the	the	DET
ftr-453	1192	19	institute	institute	NOUN
ftr-453	1192	20	was	be	AUX
ftr-453	1192	21	selling	sell	VERB
ftr-453	1192	22	its	its	PRON
ftr-453	1192	23	tax	tax	NOUN
ftr-453	1192	24	exemption	exemption	NOUN
ftr-453	1192	25	,	,	PUNCT
ftr-453	1192	26	and	and	CCONJ
ftr-453	1192	27	this	this	PRON
ftr-453	1192	28	is	be	AUX
ftr-453	1192	29	not	not	PART
ftr-453	1192	30	the	the	DET
ftr-453	1192	31	sort	sort	NOUN
ftr-453	1192	32	of	of	ADP
ftr-453	1192	33	asset	asset	NOUN
ftr-453	1192	34	which	which	PRON
ftr-453	1192	35	is	be	AUX
ftr-453	1192	36	limited	limit	VERB
ftr-453	1192	37	in	in	ADP
ftr-453	1192	38	quantity	quantity	NOUN
ftr-453	1192	39	.	.	PUNCT
ftr-453	1193	1	though	though	SCONJ
ftr-453	1193	2	the	the	DET
ftr-453	1193	3	institute	institute	NOUN
ftr-453	1193	4	might	might	AUX
ftr-453	1193	5	have	have	AUX
ftr-453	1193	6	negotiated	negotiate	VERB
ftr-453	1193	7	in	in	ADP
ftr-453	1193	8	order	order	NOUN
ftr-453	1193	9	to	to	PART
ftr-453	1193	10	receive	receive	VERB
ftr-453	1193	11	beneficial	beneficial	ADJ
ftr-453	1193	12	ownership	ownership	NOUN
ftr-453	1193	13	of	of	ADP
ftr-453	1193	14	the	the	DET
ftr-453	1193	15	corporation	corporation	NOUN
ftr-453	1193	16	as	as	ADV
ftr-453	1193	17	soon	soon	ADV
ftr-453	1193	18	as	as	ADP
ftr-453	1193	19	possible	possible	ADJ
ftr-453	1193	20	,	,	PUNCT
ftr-453	1193	21	the	the	DET
ftr-453	1193	22	institute	institute	NOUN
ftr-453	1193	23	,	,	PUNCT
ftr-453	1193	24	at	at	ADP
ftr-453	1193	25	no	no	DET
ftr-453	1193	26	cost	cost	NOUN
ftr-453	1193	27	to	to	ADP
ftr-453	1193	28	itself	itself	PRON
ftr-453	1193	29	,	,	PUNCT
ftr-453	1193	30	could	could	AUX
ftr-453	1193	31	increase	increase	VERB
ftr-453	1193	32	the	the	DET
ftr-453	1193	33	price	price	NOUN
ftr-453	1193	34	to	to	PART
ftr-453	1193	35	produce	produce	VERB
ftr-453	1193	36	an	an	DET
ftr-453	1193	37	offer	offer	NOUN
ftr-453	1193	38	too	too	ADV
ftr-453	1193	39	attractive	attractive	ADJ
ftr-453	1193	40	for	for	SCONJ
ftr-453	1193	41	the	the	DET
ftr-453	1193	42	seller	seller	NOUN
ftr-453	1193	43	to	to	PART
ftr-453	1193	44	decline	decline	VERB
ftr-453	1193	45	.	.	PUNCT
ftr-453	1194	1	thus	thus	ADV
ftr-453	1194	2	,	,	PUNCT
ftr-453	1194	3	it	it	PRON
ftr-453	1194	4	is	be	AUX
ftr-453	1194	5	natural	natural	ADJ
ftr-453	1194	6	to	to	PART
ftr-453	1194	7	anticipate	anticipate	VERB
ftr-453	1194	8	sales	sale	NOUN
ftr-453	1194	9	such	such	ADJ
ftr-453	1194	10	as	as	ADP
ftr-453	1194	11	this	this	DET
ftr-453	1194	12	taking	taking	NOUN
ftr-453	1194	13	place	place	NOUN
ftr-453	1194	14	at	at	ADP
ftr-453	1194	15	prices	price	NOUN
ftr-453	1194	16	on	on	ADP
ftr-453	1194	17	the	the	DET
ftr-453	1194	18	upper	upper	ADJ
ftr-453	1194	19	boundary	boundary	NOUN
ftr-453	1194	20	of	of	ADP
ftr-453	1194	21	what	what	PRON
ftr-453	1194	22	courts	court	NOUN
ftr-453	1194	23	will	will	AUX
ftr-453	1194	24	hold	hold	VERB
ftr-453	1194	25	to	to	PART
ftr-453	1194	26	be	be	AUX
ftr-453	1194	27	a	a	DET
ftr-453	1194	28	reasonable	reasonable	ADJ
ftr-453	1194	29	price	price	NOUN
ftr-453	1194	30	–	–	PUNCT
ftr-453	1194	31	at	at	ADP
ftr-453	1194	32	prices	price	NOUN
ftr-453	1194	33	which	which	PRON
ftr-453	1194	34	will	will	AUX
ftr-453	1194	35	often	often	ADV
ftr-453	1194	36	be	be	AUX
ftr-453	1194	37	considerably	considerably	ADV
ftr-453	1194	38	greater	great	ADJ
ftr-453	1194	39	than	than	ADP
ftr-453	1194	40	what	what	PRON
ftr-453	1194	41	the	the	DET
ftr-453	1194	42	owners	owner	NOUN
ftr-453	1194	43	of	of	ADP
ftr-453	1194	44	a	a	DET
ftr-453	1194	45	closed	closed	ADJ
ftr-453	1194	46	corporation	corporation	NOUN
ftr-453	1194	47	could	could	AUX
ftr-453	1194	48	have	have	AUX
ftr-453	1194	49	received	receive	VERB
ftr-453	1194	50	in	in	ADP
ftr-453	1194	51	a	a	DET
ftr-453	1194	52	sale	sale	NOUN
ftr-453	1194	53	to	to	ADP
ftr-453	1194	54	buyer	buyer	NOUN
ftr-453	1194	55	who	who	PRON
ftr-453	1194	56	were	be	AUX
ftr-453	1194	57	not	not	PART
ftr-453	1194	58	selling	sell	VERB
ftr-453	1194	59	their	their	PRON
ftr-453	1194	60	tax	tax	NOUN
ftr-453	1194	61	exemption	exemption	NOUN
ftr-453	1194	62	.	.	PUNCT
ftr-453	1195	1	commissioner	commissioner	NOUN
ftr-453	1195	2	of	of	ADP
ftr-453	1195	3	internal	internal	PROPN
ftr-453	1195	4	revenue	revenue	NOUN
ftr-453	1195	5	v.	v.	ADP
ftr-453	1195	6	clay	clay	NOUN
ftr-453	1195	7	brown	brown	PROPN
ftr-453	1195	8	,	,	PUNCT
ftr-453	1195	9	380	380	NUM
ftr-453	1195	10	u.s	u.s	PROPN
ftr-453	1195	11	.	.	PROPN
ftr-453	1195	12	563	563	NUM
ftr-453	1195	13	,	,	PUNCT
ftr-453	1195	14	588	588	NUM
ftr-453	1195	15	(	(	PUNCT
ftr-453	1195	16	1965	1965	NUM
ftr-453	1195	17	)	)	PUNCT
ftr-453	1195	18	(	(	PUNCT
ftr-453	1195	19	goldberg	goldberg	PROPN
ftr-453	1195	20	,	,	PUNCT
ftr-453	1195	21	j.	j.	PROPN
ftr-453	1195	22	dissenting	dissent	VERB
ftr-453	1195	23	)	)	PUNCT
ftr-453	1195	24	.	.	PUNCT
ftr-453	1196	1	2001	2001	NUM
ftr-453	1196	2	]	]	PUNCT
ftr-453	1196	3	when	when	SCONJ
ftr-453	1196	4	charity	charity	NOUN
ftr-453	1196	5	aids	aids	PROPN
ftr-453	1196	6	tax	tax	NOUN
ftr-453	1196	7	shelters	shelter	NOUN
ftr-453	1196	8	807	807	NUM
ftr-453	1196	9	taxable	taxable	ADJ
ftr-453	1196	10	participant	participant	NOUN
ftr-453	1196	11	to	to	PART
ftr-453	1196	12	avoid	avoid	VERB
ftr-453	1196	13	a	a	DET
ftr-453	1196	14	tax	tax	NOUN
ftr-453	1196	15	cost	cost	NOUN
ftr-453	1196	16	and	and	CCONJ
ftr-453	1196	17	thereby	thereby	ADV
ftr-453	1196	18	obtain	obtain	VERB
ftr-453	1196	19	a	a	DET
ftr-453	1196	20	premium	premium	NOUN
ftr-453	1196	21	not	not	PART
ftr-453	1196	22	available	available	ADJ
ftr-453	1196	23	elsewhere	elsewhere	ADV
ftr-453	1196	24	.	.	PUNCT
ftr-453	1197	1	the	the	DET
ftr-453	1197	2	avoidance	avoidance	NOUN
ftr-453	1197	3	of	of	ADP
ftr-453	1197	4	that	that	DET
ftr-453	1197	5	tax	tax	NOUN
ftr-453	1197	6	cost	cost	NOUN
ftr-453	1197	7	is	be	AUX
ftr-453	1197	8	uniquely	uniquely	ADV
ftr-453	1197	9	available168	available168	PROPN
ftr-453	1197	10	through	through	ADP
ftr-453	1197	11	the	the	DET
ftr-453	1197	12	use	use	NOUN
ftr-453	1197	13	of	of	ADP
ftr-453	1197	14	charity	charity	NOUN
ftr-453	1197	15	.	.	PUNCT
ftr-453	1198	1	thus	thus	ADV
ftr-453	1198	2	,	,	PUNCT
ftr-453	1198	3	the	the	DET
ftr-453	1198	4	taxable	taxable	ADJ
ftr-453	1198	5	participant	participant	NOUN
ftr-453	1198	6	is	be	AUX
ftr-453	1198	7	in	in	ADP
ftr-453	1198	8	no	no	DET
ftr-453	1198	9	position	position	NOUN
ftr-453	1198	10	to	to	PART
ftr-453	1198	11	demand	demand	VERB
ftr-453	1198	12	,	,	PUNCT
ftr-453	1198	13	and	and	CCONJ
ftr-453	1198	14	charity	charity	NOUN
ftr-453	1198	15	need	need	AUX
ftr-453	1198	16	not	not	PART
ftr-453	1198	17	pay	pay	VERB
ftr-453	1198	18	,	,	PUNCT
ftr-453	1198	19	an	an	DET
ftr-453	1198	20	inflated	inflated	ADJ
ftr-453	1198	21	price	price	NOUN
ftr-453	1198	22	.	.	PUNCT
ftr-453	1199	1	moreover	moreover	ADV
ftr-453	1199	2	,	,	PUNCT
ftr-453	1199	3	charity	charity	NOUN
ftr-453	1199	4	’s	’s	PART
ftr-453	1199	5	tax	tax	NOUN
ftr-453	1199	6	exemption	exemption	NOUN
ftr-453	1199	7	,	,	PUNCT
ftr-453	1199	8	and	and	CCONJ
ftr-453	1199	9	therefore	therefore	ADV
ftr-453	1199	10	the	the	DET
ftr-453	1199	11	taxable	taxable	ADJ
ftr-453	1199	12	participant	participant	NOUN
ftr-453	1199	13	’s	’s	PART
ftr-453	1199	14	premium	premium	NOUN
ftr-453	1199	15	,	,	PUNCT
ftr-453	1199	16	is	be	AUX
ftr-453	1199	17	unnecessarily	unnecessarily	ADV
ftr-453	1199	18	jeopardized	jeopardize	VERB
ftr-453	1199	19	when	when	SCONJ
ftr-453	1199	20	charity	charity	NOUN
ftr-453	1199	21	pays	pay	VERB
ftr-453	1199	22	an	an	DET
ftr-453	1199	23	inflated	inflated	ADJ
ftr-453	1199	24	price	price	NOUN
ftr-453	1199	25	.	.	PUNCT
ftr-453	1200	1	payment	payment	NOUN
ftr-453	1200	2	of	of	ADP
ftr-453	1200	3	an	an	DET
ftr-453	1200	4	inflated	inflated	ADJ
ftr-453	1200	5	price	price	NOUN
ftr-453	1200	6	would	would	AUX
ftr-453	1200	7	implicate	implicate	VERB
ftr-453	1200	8	and	and	CCONJ
ftr-453	1200	9	likely	likely	ADV
ftr-453	1200	10	violate	violate	VERB
ftr-453	1200	11	the	the	DET
ftr-453	1200	12	prohibition	prohibition	NOUN
ftr-453	1200	13	against	against	ADP
ftr-453	1200	14	private	private	ADJ
ftr-453	1200	15	inurement	inurement	ADJ
ftr-453	1200	16	or	or	CCONJ
ftr-453	1200	17	private	private	ADJ
ftr-453	1200	18	benefit	benefit	NOUN
ftr-453	1200	19	.	.	PUNCT
ftr-453	1201	1	the	the	DET
ftr-453	1201	2	taxable	taxable	ADJ
ftr-453	1201	3	participant	participant	NOUN
ftr-453	1201	4	therefore	therefore	ADV
ftr-453	1201	5	has	have	VERB
ftr-453	1201	6	an	an	DET
ftr-453	1201	7	economic	economic	ADJ
ftr-453	1201	8	interest	interest	NOUN
ftr-453	1201	9	in	in	ADP
ftr-453	1201	10	ensuring	ensure	VERB
ftr-453	1201	11	that	that	SCONJ
ftr-453	1201	12	charity	charity	NOUN
ftr-453	1201	13	pay	pay	VERB
ftr-453	1201	14	no	no	PRON
ftr-453	1201	15	more	more	ADJ
ftr-453	1201	16	than	than	ADP
ftr-453	1201	17	market	market	NOUN
ftr-453	1201	18	rate	rate	NOUN
ftr-453	1201	19	.	.	PUNCT
ftr-453	1202	1	if	if	SCONJ
ftr-453	1202	2	,	,	PUNCT
ftr-453	1202	3	indeed	indeed	ADV
ftr-453	1202	4	,	,	PUNCT
ftr-453	1202	5	charitable	charitable	ADJ
ftr-453	1202	6	tax	tax	NOUN
ftr-453	1202	7	shelters	shelter	NOUN
ftr-453	1202	8	were	be	AUX
ftr-453	1202	9	really	really	ADV
ftr-453	1202	10	a	a	DET
ftr-453	1202	11	function	function	NOUN
ftr-453	1202	12	of	of	ADP
ftr-453	1202	13	a	a	DET
ftr-453	1202	14	higher	high	ADJ
ftr-453	1202	15	than	than	ADP
ftr-453	1202	16	market	market	NOUN
ftr-453	1202	17	payment	payment	NOUN
ftr-453	1202	18	,	,	PUNCT
ftr-453	1202	19	the	the	DET
ftr-453	1202	20	answer	answer	NOUN
ftr-453	1202	21	would	would	AUX
ftr-453	1202	22	be	be	AUX
ftr-453	1202	23	readily	readily	ADV
ftr-453	1202	24	apparent	apparent	ADJ
ftr-453	1202	25	;	;	PUNCT
ftr-453	1202	26	the	the	DET
ftr-453	1202	27	private	private	ADJ
ftr-453	1202	28	inurement	inurement	ADJ
ftr-453	1202	29	or	or	CCONJ
ftr-453	1202	30	private	private	ADJ
ftr-453	1202	31	benefit	benefit	NOUN
ftr-453	1202	32	doctrines	doctrine	NOUN
ftr-453	1202	33	would	would	AUX
ftr-453	1202	34	be	be	AUX
ftr-453	1202	35	adequate	adequate	ADJ
ftr-453	1202	36	enforcement	enforcement	NOUN
ftr-453	1202	37	tools	tool	NOUN
ftr-453	1202	38	.	.	PUNCT
ftr-453	1203	1	the	the	DET
ftr-453	1203	2	taxable	taxable	ADJ
ftr-453	1203	3	participant	participant	NOUN
ftr-453	1203	4	’s	’s	PART
ftr-453	1203	5	economic169	economic169	PROPN
ftr-453	1203	6	yield	yield	NOUN
ftr-453	1203	7	is	be	AUX
ftr-453	1203	8	instead	instead	ADV
ftr-453	1203	9	entirely	entirely	ADV
ftr-453	1203	10	dependent	dependent	ADJ
ftr-453	1203	11	upon	upon	SCONJ
ftr-453	1203	12	charity	charity	NOUN
ftr-453	1203	13	’s	’s	PART
ftr-453	1203	14	reasonable	reasonable	ADJ
ftr-453	1203	15	,	,	PUNCT
ftr-453	1203	16	rather	rather	ADV
ftr-453	1203	17	than	than	ADP
ftr-453	1203	18	unreasonable	unreasonable	ADJ
ftr-453	1203	19	,	,	PUNCT
ftr-453	1203	20	payment	payment	NOUN
ftr-453	1203	21	.	.	PUNCT
ftr-453	1204	1	the	the	DET
ftr-453	1204	2	foregoing	forego	VERB
ftr-453	1204	3	discussion	discussion	NOUN
ftr-453	1204	4	,	,	PUNCT
ftr-453	1204	5	then	then	ADV
ftr-453	1204	6	,	,	PUNCT
ftr-453	1204	7	eliminates	eliminate	VERB
ftr-453	1204	8	the	the	DET
ftr-453	1204	9	prohibition	prohibition	NOUN
ftr-453	1204	10	against	against	ADP
ftr-453	1204	11	private	private	ADJ
ftr-453	1204	12	inurement	inurement	ADJ
ftr-453	1204	13	as	as	ADP
ftr-453	1204	14	a	a	DET
ftr-453	1204	15	basis	basis	NOUN
ftr-453	1204	16	for	for	ADP
ftr-453	1204	17	attacking	attack	VERB
ftr-453	1204	18	charitable	charitable	ADJ
ftr-453	1204	19	tax	tax	NOUN
ftr-453	1204	20	shelters	shelter	NOUN
ftr-453	1204	21	.	.	PUNCT
ftr-453	1205	1	that	that	DET
ftr-453	1205	2	prohibition	prohibition	NOUN
ftr-453	1205	3	requires	require	VERB
ftr-453	1205	4	two	two	NUM
ftr-453	1205	5	findings	finding	NOUN
ftr-453	1205	6	.	.	PUNCT
ftr-453	1206	1	the	the	DET
ftr-453	1206	2	first	first	ADJ
ftr-453	1206	3	is	be	AUX
ftr-453	1206	4	that	that	SCONJ
ftr-453	1206	5	the	the	DET
ftr-453	1206	6	taxable	taxable	ADJ
ftr-453	1206	7	participant	participant	NOUN
ftr-453	1206	8	be	be	AUX
ftr-453	1206	9	an	an	DET
ftr-453	1206	10	“	"	PUNCT
ftr-453	1206	11	insider	insider	NOUN
ftr-453	1206	12	”	"	PUNCT
ftr-453	1206	13	with	with	ADP
ftr-453	1206	14	respect	respect	NOUN
ftr-453	1206	15	to	to	ADP
ftr-453	1206	16	the	the	DET
ftr-453	1206	17	charitable	charitable	ADJ
ftr-453	1206	18	participant	participant	NOUN
ftr-453	1206	19	.	.	PUNCT
ftr-453	1207	1	the	the	DET
ftr-453	1207	2	second	second	ADJ
ftr-453	1207	3	is	be	AUX
ftr-453	1207	4	that	that	SCONJ
ftr-453	1207	5	the170	the170	PROPN
ftr-453	1207	6	charity	charity	NOUN
ftr-453	1207	7	transfer	transfer	VERB
ftr-453	1207	8	wealth	wealth	NOUN
ftr-453	1207	9	unnecessarily	unnecessarily	ADV
ftr-453	1207	10	to	to	ADP
ftr-453	1207	11	the	the	DET
ftr-453	1207	12	insider	insider	NOUN
ftr-453	1207	13	.	.	PUNCT
ftr-453	1208	1	the	the	DET
ftr-453	1208	2	second	second	ADJ
ftr-453	1208	3	requirement171	requirement171	NOUN
ftr-453	1208	4	manifests	manifest	VERB
ftr-453	1208	5	itself	itself	PRON
ftr-453	1208	6	,	,	PUNCT
ftr-453	1208	7	as	as	ADP
ftr-453	1208	8	a	a	DET
ftr-453	1208	9	general	general	ADJ
ftr-453	1208	10	matter	matter	NOUN
ftr-453	1208	11	,	,	PUNCT
ftr-453	1208	12	when	when	SCONJ
ftr-453	1208	13	charity	charity	NOUN
ftr-453	1208	14	makes	make	VERB
ftr-453	1208	15	an	an	DET
ftr-453	1208	16	unreasonable	unreasonable	ADJ
ftr-453	1208	17	payment	payment	NOUN
ftr-453	1208	18	.	.	PUNCT
ftr-453	1209	1	the	the	DET
ftr-453	1209	2	tax	tax	NOUN
ftr-453	1209	3	shelter	shelter	NOUN
ftr-453	1209	4	purpose	purpose	NOUN
ftr-453	1209	5	would	would	AUX
ftr-453	1209	6	fail	fail	VERB
ftr-453	1209	7	completely	completely	ADV
ftr-453	1209	8	in	in	ADP
ftr-453	1209	9	such172	such172	PROPN
ftr-453	1209	10	168	168	NUM
ftr-453	1209	11	.	.	PUNCT
ftr-453	1210	1	in	in	ADP
ftr-453	1210	2	the	the	DET
ftr-453	1210	3	fast	fast	ADJ
ftr-453	1210	4	-	-	PUNCT
ftr-453	1210	5	pay	pay	NOUN
ftr-453	1210	6	tax	tax	NOUN
ftr-453	1210	7	and	and	CCONJ
ftr-453	1210	8	bootstrap	bootstrap	NOUN
ftr-453	1210	9	shelters	shelter	NOUN
ftr-453	1210	10	,	,	PUNCT
ftr-453	1210	11	charity	charity	NOUN
ftr-453	1210	12	allows	allow	VERB
ftr-453	1210	13	the	the	DET
ftr-453	1210	14	taxable	taxable	ADJ
ftr-453	1210	15	participant	participant	NOUN
ftr-453	1210	16	to	to	PART
ftr-453	1210	17	avoid	avoid	VERB
ftr-453	1210	18	the	the	DET
ftr-453	1210	19	corporate	corporate	ADJ
ftr-453	1210	20	tax	tax	NOUN
ftr-453	1210	21	.	.	PUNCT
ftr-453	1211	1	see	see	VERB
ftr-453	1211	2	supra	supra	PROPN
ftr-453	1211	3	notes	note	VERB
ftr-453	1211	4	24	24	NUM
ftr-453	1211	5	-	-	SYM
ftr-453	1211	6	33	33	NUM
ftr-453	1211	7	and	and	CCONJ
ftr-453	1211	8	accompanying	accompany	VERB
ftr-453	1211	9	text	text	NOUN
ftr-453	1211	10	(	(	PUNCT
ftr-453	1211	11	with	with	ADP
ftr-453	1211	12	regard	regard	NOUN
ftr-453	1211	13	to	to	ADP
ftr-453	1211	14	fast	fast	ADJ
ftr-453	1211	15	-	-	PUNCT
ftr-453	1211	16	pay	pay	NOUN
ftr-453	1211	17	)	)	PUNCT
ftr-453	1211	18	and	and	CCONJ
ftr-453	1211	19	notes	note	VERB
ftr-453	1211	20	51	51	NUM
ftr-453	1211	21	-	-	SYM
ftr-453	1211	22	68	68	NUM
ftr-453	1211	23	and	and	CCONJ
ftr-453	1211	24	accompanying	accompany	VERB
ftr-453	1211	25	text	text	NOUN
ftr-453	1211	26	(	(	PUNCT
ftr-453	1211	27	with	with	ADP
ftr-453	1211	28	regard	regard	NOUN
ftr-453	1211	29	to	to	ADP
ftr-453	1211	30	bootstrap	bootstrap	NOUN
ftr-453	1211	31	sales	sale	NOUN
ftr-453	1211	32	)	)	PUNCT
ftr-453	1211	33	.	.	PUNCT
ftr-453	1212	1	in	in	ADP
ftr-453	1212	2	a	a	DET
ftr-453	1212	3	leaseback	leaseback	NOUN
ftr-453	1212	4	transaction	transaction	NOUN
ftr-453	1212	5	,	,	PUNCT
ftr-453	1212	6	charity	charity	NOUN
ftr-453	1212	7	allows	allow	VERB
ftr-453	1212	8	the	the	DET
ftr-453	1212	9	taxable	taxable	ADJ
ftr-453	1212	10	participant	participant	NOUN
ftr-453	1212	11	to	to	PART
ftr-453	1212	12	avoid	avoid	VERB
ftr-453	1212	13	the	the	DET
ftr-453	1212	14	corporate	corporate	ADJ
ftr-453	1212	15	or	or	CCONJ
ftr-453	1212	16	individual	individual	ADJ
ftr-453	1212	17	tax	tax	NOUN
ftr-453	1212	18	.	.	PUNCT
ftr-453	1213	1	see	see	VERB
ftr-453	1213	2	supra	supra	PROPN
ftr-453	1213	3	notes	note	VERB
ftr-453	1213	4	114	114	NUM
ftr-453	1213	5	-	-	SYM
ftr-453	1213	6	19	19	NUM
ftr-453	1213	7	and	and	CCONJ
ftr-453	1213	8	accompanying	accompany	VERB
ftr-453	1213	9	text	text	NOUN
ftr-453	1213	10	.	.	PUNCT
ftr-453	1214	1	in	in	ADP
ftr-453	1214	2	a	a	DET
ftr-453	1214	3	partnership	partnership	NOUN
ftr-453	1214	4	owning	own	VERB
ftr-453	1214	5	debt	debt	NOUN
ftr-453	1214	6	financed	finance	VERB
ftr-453	1214	7	property	property	NOUN
ftr-453	1214	8	,	,	PUNCT
ftr-453	1214	9	charity	charity	NOUN
ftr-453	1214	10	’s	’s	PART
ftr-453	1214	11	participation	participation	NOUN
ftr-453	1214	12	likewise	likewise	ADV
ftr-453	1214	13	allows	allow	VERB
ftr-453	1214	14	a	a	DET
ftr-453	1214	15	taxable	taxable	ADJ
ftr-453	1214	16	participate	participate	NOUN
ftr-453	1214	17	to	to	PART
ftr-453	1214	18	avoid	avoid	VERB
ftr-453	1214	19	tax	tax	NOUN
ftr-453	1214	20	.	.	PUNCT
ftr-453	1215	1	see	see	VERB
ftr-453	1215	2	supra	supra	PROPN
ftr-453	1215	3	notes	note	VERB
ftr-453	1215	4	120	120	NUM
ftr-453	1215	5	-	-	SYM
ftr-453	1215	6	23	23	NUM
ftr-453	1215	7	and	and	CCONJ
ftr-453	1215	8	accompanying	accompany	VERB
ftr-453	1215	9	text	text	NOUN
ftr-453	1215	10	.	.	PUNCT
ftr-453	1216	1	although	although	SCONJ
ftr-453	1216	2	congressional	congressional	ADJ
ftr-453	1216	3	statements	statement	NOUN
ftr-453	1216	4	most	most	ADV
ftr-453	1216	5	often	often	ADV
ftr-453	1216	6	assume	assume	VERB
ftr-453	1216	7	charity	charity	NOUN
ftr-453	1216	8	pays	pay	VERB
ftr-453	1216	9	too	too	ADV
ftr-453	1216	10	much	much	ADJ
ftr-453	1216	11	or	or	CCONJ
ftr-453	1216	12	charges	charge	NOUN
ftr-453	1216	13	too	too	ADV
ftr-453	1216	14	little	little	ADJ
ftr-453	1216	15	,	,	PUNCT
ftr-453	1216	16	on	on	ADP
ftr-453	1216	17	another	another	DET
ftr-453	1216	18	occasion	occasion	NOUN
ftr-453	1216	19	congress	congress	NOUN
ftr-453	1216	20	has	have	AUX
ftr-453	1216	21	accepted	accept	VERB
ftr-453	1216	22	that	that	DET
ftr-453	1216	23	charity	charity	NOUN
ftr-453	1216	24	probably	probably	ADV
ftr-453	1216	25	pays	pay	VERB
ftr-453	1216	26	less	less	ADJ
ftr-453	1216	27	than	than	ADP
ftr-453	1216	28	market	market	NOUN
ftr-453	1216	29	rate	rate	NOUN
ftr-453	1216	30	:	:	PUNCT
ftr-453	1216	31	the	the	DET
ftr-453	1216	32	committee	committee	NOUN
ftr-453	1216	33	believes	believe	VERB
ftr-453	1216	34	that	that	SCONJ
ftr-453	1216	35	reform	reform	NOUN
ftr-453	1216	36	of	of	ADP
ftr-453	1216	37	the	the	DET
ftr-453	1216	38	tax	tax	NOUN
ftr-453	1216	39	law	law	NOUN
ftr-453	1216	40	is	be	AUX
ftr-453	1216	41	essential	essential	ADJ
ftr-453	1216	42	,	,	PUNCT
ftr-453	1216	43	insofar	insofar	ADV
ftr-453	1216	44	as	as	SCONJ
ftr-453	1216	45	it	it	PRON
ftr-453	1216	46	relates	relate	VERB
ftr-453	1216	47	to	to	ADP
ftr-453	1216	48	property	property	NOUN
ftr-453	1216	49	used	use	VERB
ftr-453	1216	50	by	by	ADP
ftr-453	1216	51	tax	tax	NOUN
ftr-453	1216	52	-	-	PUNCT
ftr-453	1216	53	exempt	exempt	ADJ
ftr-453	1216	54	entities	entity	NOUN
ftr-453	1216	55	under	under	ADP
ftr-453	1216	56	a	a	DET
ftr-453	1216	57	lease	lease	NOUN
ftr-453	1216	58	,	,	PUNCT
ftr-453	1216	59	a	a	DET
ftr-453	1216	60	lease	lease	NOUN
ftr-453	1216	61	formulated	formulate	VERB
ftr-453	1216	62	as	as	ADP
ftr-453	1216	63	a	a	DET
ftr-453	1216	64	service	service	NOUN
ftr-453	1216	65	contract	contract	NOUN
ftr-453	1216	66	,	,	PUNCT
ftr-453	1216	67	or	or	CCONJ
ftr-453	1216	68	other	other	ADJ
ftr-453	1216	69	similar	similar	ADJ
ftr-453	1216	70	arrangements	arrangement	NOUN
ftr-453	1216	71	.	.	PUNCT
ftr-453	1217	1	when	when	SCONJ
ftr-453	1217	2	tax	tax	NOUN
ftr-453	1217	3	-	-	PUNCT
ftr-453	1217	4	exempt	exempt	ADJ
ftr-453	1217	5	entities	entity	NOUN
ftr-453	1217	6	use	use	VERB
ftr-453	1217	7	property	property	NOUN
ftr-453	1217	8	under	under	ADP
ftr-453	1217	9	these	these	DET
ftr-453	1217	10	arrangements	arrangement	NOUN
ftr-453	1217	11	,	,	PUNCT
ftr-453	1217	12	they	they	PRON
ftr-453	1217	13	pay	pay	VERB
ftr-453	1217	14	reduced	reduce	VERB
ftr-453	1217	15	rates	rate	NOUN
ftr-453	1217	16	rents	rent	NOUN
ftr-453	1217	17	that	that	PRON
ftr-453	1217	18	reflect	reflect	VERB
ftr-453	1217	19	a	a	DET
ftr-453	1217	20	pass	pass	NOUN
ftr-453	1217	21	-	-	PUNCT
ftr-453	1217	22	through	through	NOUN
ftr-453	1217	23	of	of	ADP
ftr-453	1217	24	investment	investment	NOUN
ftr-453	1217	25	tax	tax	NOUN
ftr-453	1217	26	incentives	incentive	NOUN
ftr-453	1217	27	from	from	ADP
ftr-453	1217	28	the	the	DET
ftr-453	1217	29	owner	owner	NOUN
ftr-453	1217	30	of	of	ADP
ftr-453	1217	31	the	the	DET
ftr-453	1217	32	property	property	NOUN
ftr-453	1217	33	.	.	PUNCT
ftr-453	1218	1	tax	tax	NOUN
ftr-453	1218	2	-	-	PUNCT
ftr-453	1218	3	exempt	exempt	ADJ
ftr-453	1218	4	entities	entity	NOUN
ftr-453	1218	5	thereby	thereby	ADV
ftr-453	1218	6	benefit	benefit	VERB
ftr-453	1218	7	from	from	ADP
ftr-453	1218	8	investment	investment	NOUN
ftr-453	1218	9	incentives	incentive	NOUN
ftr-453	1218	10	for	for	ADP
ftr-453	1218	11	which	which	PRON
ftr-453	1218	12	they	they	PRON
ftr-453	1218	13	do	do	AUX
ftr-453	1218	14	not	not	PART
ftr-453	1218	15	qualify	qualify	VERB
ftr-453	1218	16	directly	directly	ADV
ftr-453	1218	17	,	,	PUNCT
ftr-453	1218	18	and	and	CCONJ
ftr-453	1218	19	effectively	effectively	ADV
ftr-453	1218	20	gain	gain	VERB
ftr-453	1218	21	the	the	DET
ftr-453	1218	22	advantage	advantage	NOUN
ftr-453	1218	23	of	of	ADP
ftr-453	1218	24	taking	take	VERB
ftr-453	1218	25	income	income	NOUN
ftr-453	1218	26	tax	tax	NOUN
ftr-453	1218	27	deductions	deduction	NOUN
ftr-453	1218	28	and	and	CCONJ
ftr-453	1218	29	credits	credit	NOUN
ftr-453	1218	30	while	while	SCONJ
ftr-453	1218	31	having	have	VERB
ftr-453	1218	32	no	no	DET
ftr-453	1218	33	corresponding	correspond	VERB
ftr-453	1218	34	liability	liability	NOUN
ftr-453	1218	35	to	to	PART
ftr-453	1218	36	pay	pay	VERB
ftr-453	1218	37	any	any	DET
ftr-453	1218	38	tax	tax	NOUN
ftr-453	1218	39	on	on	ADP
ftr-453	1218	40	income	income	NOUN
ftr-453	1218	41	from	from	ADP
ftr-453	1218	42	the	the	DET
ftr-453	1218	43	property	property	NOUN
ftr-453	1218	44	.	.	PUNCT
ftr-453	1219	1	h.r	h.r	PROPN
ftr-453	1219	2	.	.	PROPN
ftr-453	1219	3	report	report	PROPN
ftr-453	1219	4	no	no	INTJ
ftr-453	1219	5	.	.	NOUN
ftr-453	1219	6	432	432	NUM
ftr-453	1219	7	,	,	PUNCT
ftr-453	1220	1	98th	98th	ADJ
ftr-453	1220	2	cong	cong	NOUN
ftr-453	1220	3	.	.	PUNCT
ftr-453	1220	4	,	,	PUNCT
ftr-453	1220	5	2nd	2nd	ADJ
ftr-453	1220	6	sess	sess	NOUN
ftr-453	1220	7	.	.	PUNCT
ftr-453	1221	1	1138	1138	NUM
ftr-453	1221	2	(	(	PUNCT
ftr-453	1221	3	1984	1984	NUM
ftr-453	1221	4	)	)	PUNCT
ftr-453	1221	5	,	,	PUNCT
ftr-453	1221	6	reprinted	reprint	VERB
ftr-453	1221	7	at	at	ADP
ftr-453	1221	8	1984	1984	NUM
ftr-453	1221	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	1221	10	.	.	PUNCT
ftr-453	1222	1	697	697	NUM
ftr-453	1222	2	.	.	NOUN
ftr-453	1222	3	169	169	NUM
ftr-453	1222	4	.	.	PUNCT
ftr-453	1223	1	see	see	VERB
ftr-453	1223	2	i	i	PRON
ftr-453	1223	3	d.	d.	PROPN
ftr-453	1223	4	170	170	NUM
ftr-453	1223	5	.	.	PUNCT
ftr-453	1224	1	see	see	VERB
ftr-453	1224	2	united	united	PROPN
ftr-453	1224	3	cancer	cancer	PROPN
ftr-453	1224	4	council	council	PROPN
ftr-453	1224	5	,	,	PUNCT
ftr-453	1224	6	inc	inc	PROPN
ftr-453	1224	7	.	.	PROPN
ftr-453	1225	1	v.	v.	PROPN
ftr-453	1225	2	commissioner	commissioner	PROPN
ftr-453	1225	3	,	,	PUNCT
ftr-453	1225	4	165	165	NUM
ftr-453	1225	5	f.3d	f.3d	NUM
ftr-453	1225	6	1173	1173	NUM
ftr-453	1225	7	(	(	PUNCT
ftr-453	1225	8	7th	7th	ADJ
ftr-453	1225	9	cir	cir	NOUN
ftr-453	1225	10	.	.	PROPN
ftr-453	1225	11	1999	1999	NUM
ftr-453	1225	12	)	)	PUNCT
ftr-453	1226	1	(	(	PUNCT
ftr-453	1226	2	excessive	excessive	ADJ
ftr-453	1226	3	price	price	NOUN
ftr-453	1226	4	paid	pay	VERB
ftr-453	1226	5	to	to	ADP
ftr-453	1226	6	outside	outside	ADJ
ftr-453	1226	7	fundraiser	fundraiser	NOUN
ftr-453	1226	8	was	be	AUX
ftr-453	1226	9	not	not	PART
ftr-453	1226	10	private	private	ADJ
ftr-453	1226	11	inurement	inurement	ADJ
ftr-453	1226	12	because	because	SCONJ
ftr-453	1226	13	fundraiser	fundraiser	NOUN
ftr-453	1226	14	was	be	AUX
ftr-453	1226	15	not	not	PART
ftr-453	1226	16	an	an	DET
ftr-453	1226	17	insider	insider	NOUN
ftr-453	1226	18	)	)	PUNCT
ftr-453	1226	19	.	.	PUNCT
ftr-453	1227	1	171	171	X
ftr-453	1227	2	.	.	PUNCT
ftr-453	1228	1	see	see	VERB
ftr-453	1228	2	generally	generally	ADV
ftr-453	1228	3	jones	jones	PROPN
ftr-453	1228	4	,	,	PUNCT
ftr-453	1228	5	supra	supra	PROPN
ftr-453	1228	6	note	note	PROPN
ftr-453	1228	7	156	156	NUM
ftr-453	1228	8	(	(	PUNCT
ftr-453	1228	9	providing	provide	VERB
ftr-453	1228	10	an	an	DET
ftr-453	1228	11	in	in	ADP
ftr-453	1228	12	-	-	PUNCT
ftr-453	1228	13	depth	depth	NOUN
ftr-453	1228	14	discussion	discussion	NOUN
ftr-453	1228	15	of	of	ADP
ftr-453	1228	16	the	the	DET
ftr-453	1228	17	theory	theory	NOUN
ftr-453	1228	18	and	and	CCONJ
ftr-453	1228	19	categories	category	NOUN
ftr-453	1228	20	of	of	ADP
ftr-453	1228	21	private	private	ADJ
ftr-453	1228	22	inurement	inurement	NOUN
ftr-453	1228	23	)	)	PUNCT
ftr-453	1228	24	.	.	PUNCT
ftr-453	1229	1	172	172	X
ftr-453	1229	2	.	.	PUNCT
ftr-453	1229	3	see	see	VERB
ftr-453	1229	4	i	i	PRON
ftr-453	1229	5	d.	d.	PROPN
ftr-453	1229	6	see	see	VERB
ftr-453	1229	7	,	,	PUNCT
ftr-453	1229	8	e.g.	e.g.	ADV
ftr-453	1229	9	,	,	PUNCT
ftr-453	1229	10	birmingham	birmingham	PROPN
ftr-453	1229	11	bus	bus	NOUN
ftr-453	1229	12	.	.	PUNCT
ftr-453	1230	1	college	college	PROPN
ftr-453	1230	2	,	,	PUNCT
ftr-453	1230	3	inc	inc	PROPN
ftr-453	1230	4	.	.	PROPN
ftr-453	1231	1	v.	v.	PROPN
ftr-453	1231	2	commissioner	commissioner	PROPN
ftr-453	1231	3	,	,	PUNCT
ftr-453	1231	4	276	276	NUM
ftr-453	1231	5	f.2d	f.2d	ADP
ftr-453	1231	6	476	476	NUM
ftr-453	1231	7	(	(	PUNCT
ftr-453	1231	8	5th	5th	ADJ
ftr-453	1231	9	cir	cir	NOUN
ftr-453	1231	10	.	.	PUNCT
ftr-453	1231	11	1960	1960	NUM
ftr-453	1231	12	)	)	PUNCT
ftr-453	1232	1	(	(	PUNCT
ftr-453	1232	2	charity	charity	NOUN
ftr-453	1232	3	paid	pay	VERB
ftr-453	1232	4	an	an	DET
ftr-453	1232	5	unreasonable	unreasonable	ADJ
ftr-453	1232	6	salary	salary	NOUN
ftr-453	1232	7	to	to	ADP
ftr-453	1232	8	an	an	DET
ftr-453	1232	9	insider	insider	NOUN
ftr-453	1232	10	)	)	PUNCT
ftr-453	1232	11	.	.	PUNCT
ftr-453	1233	1	808	808	NUM
ftr-453	1233	2	florida	florida	PROPN
ftr-453	1233	3	tax	tax	NOUN
ftr-453	1233	4	review	review	NOUN
ftr-453	1233	5	[	[	X
ftr-453	1233	6	vol	vol	NOUN
ftr-453	1233	7	.	.	PUNCT
ftr-453	1234	1	4:12	4:12	NUM
ftr-453	1234	2	circumstances	circumstance	NOUN
ftr-453	1234	3	,	,	PUNCT
ftr-453	1234	4	and	and	CCONJ
ftr-453	1234	5	it	it	PRON
ftr-453	1234	6	is	be	AUX
ftr-453	1234	7	therefore	therefore	ADV
ftr-453	1234	8	illogical	illogical	ADJ
ftr-453	1234	9	to	to	PART
ftr-453	1234	10	assume	assume	VERB
ftr-453	1234	11	that	that	SCONJ
ftr-453	1234	12	charity	charity	NOUN
ftr-453	1234	13	pays	pay	VERB
ftr-453	1234	14	more173	more173	PROPN
ftr-453	1234	15	than	than	ADP
ftr-453	1234	16	a	a	DET
ftr-453	1234	17	reasonable	reasonable	ADJ
ftr-453	1234	18	amount	amount	NOUN
ftr-453	1234	19	.	.	PUNCT
ftr-453	1235	1	even	even	ADV
ftr-453	1235	2	in	in	ADP
ftr-453	1235	3	a	a	DET
ftr-453	1235	4	transaction	transaction	NOUN
ftr-453	1235	5	not	not	PART
ftr-453	1235	6	involving	involve	VERB
ftr-453	1235	7	an	an	DET
ftr-453	1235	8	insider	insider	NOUN
ftr-453	1235	9	,	,	PUNCT
ftr-453	1235	10	charity	charity	NOUN
ftr-453	1235	11	need	need	AUX
ftr-453	1235	12	not	not	PART
ftr-453	1235	13	pay	pay	VERB
ftr-453	1235	14	an	an	DET
ftr-453	1235	15	above	above	ADJ
ftr-453	1235	16	market	market	NOUN
ftr-453	1235	17	rate	rate	NOUN
ftr-453	1235	18	because	because	SCONJ
ftr-453	1235	19	charity	charity	NOUN
ftr-453	1235	20	possesses	possess	VERB
ftr-453	1235	21	the	the	DET
ftr-453	1235	22	rare	rare	ADJ
ftr-453	1235	23	asset	asset	NOUN
ftr-453	1235	24	,	,	PUNCT
ftr-453	1235	25	tax	tax	NOUN
ftr-453	1235	26	exemption	exemption	NOUN
ftr-453	1235	27	,	,	PUNCT
ftr-453	1235	28	needed	need	VERB
ftr-453	1235	29	by	by	ADP
ftr-453	1235	30	the	the	DET
ftr-453	1235	31	taxable	taxable	ADJ
ftr-453	1235	32	participant	participant	NOUN
ftr-453	1235	33	.	.	PUNCT
ftr-453	1236	1	as	as	ADP
ftr-453	1236	2	a	a	DET
ftr-453	1236	3	purely	purely	ADV
ftr-453	1236	4	economic	economic	ADJ
ftr-453	1236	5	matter	matter	NOUN
ftr-453	1236	6	,	,	PUNCT
ftr-453	1236	7	charity	charity	NOUN
ftr-453	1236	8	can	can	AUX
ftr-453	1236	9	demand	demand	VERB
ftr-453	1236	10	a	a	DET
ftr-453	1236	11	return	return	NOUN
ftr-453	1236	12	that	that	PRON
ftr-453	1236	13	results	result	VERB
ftr-453	1236	14	in	in	ADP
ftr-453	1236	15	charity	charity	NOUN
ftr-453	1236	16	’s	’s	PART
ftr-453	1236	17	enrichment	enrichment	NOUN
ftr-453	1236	18	and	and	CCONJ
ftr-453	1236	19	therefore	therefore	ADV
ftr-453	1236	20	the	the	DET
ftr-453	1236	21	private	private	ADJ
ftr-453	1236	22	inurement	inurement	ADJ
ftr-453	1236	23	doctrine	doctrine	NOUN
ftr-453	1236	24	will	will	AUX
ftr-453	1236	25	not	not	PART
ftr-453	1236	26	apply	apply	VERB
ftr-453	1236	27	to	to	ADP
ftr-453	1236	28	charity	charity	NOUN
ftr-453	1236	29	’s	’s	PART
ftr-453	1236	30	participation	participation	NOUN
ftr-453	1236	31	in	in	ADP
ftr-453	1236	32	tax	tax	NOUN
ftr-453	1236	33	shelters	shelter	NOUN
ftr-453	1236	34	.	.	PUNCT
ftr-453	1237	1	an	an	DET
ftr-453	1237	2	unreasonable	unreasonable	ADJ
ftr-453	1237	3	payment	payment	NOUN
ftr-453	1237	4	is	be	AUX
ftr-453	1237	5	not	not	PART
ftr-453	1237	6	a	a	DET
ftr-453	1237	7	condition	condition	NOUN
ftr-453	1237	8	precedent	precedent	NOUN
ftr-453	1237	9	to	to	ADP
ftr-453	1237	10	charity	charity	NOUN
ftr-453	1237	11	’s	’s	PART
ftr-453	1237	12	violation	violation	NOUN
ftr-453	1237	13	of	of	ADP
ftr-453	1237	14	the	the	DET
ftr-453	1237	15	sole	sole	ADJ
ftr-453	1237	16	affirmative	affirmative	ADJ
ftr-453	1237	17	requirement	requirement	NOUN
ftr-453	1237	18	for	for	ADP
ftr-453	1237	19	tax	tax	NOUN
ftr-453	1237	20	exemption	exemption	NOUN
ftr-453	1237	21	.	.	PUNCT
ftr-453	1238	1	to	to	PART
ftr-453	1238	2	qualify	qualify	VERB
ftr-453	1238	3	for	for	ADP
ftr-453	1238	4	tax	tax	NOUN
ftr-453	1238	5	exemption	exemption	NOUN
ftr-453	1238	6	,	,	PUNCT
ftr-453	1238	7	charity	charity	NOUN
ftr-453	1238	8	must	must	AUX
ftr-453	1238	9	be	be	AUX
ftr-453	1238	10	“	"	PUNCT
ftr-453	1238	11	primarily	primarily	ADV
ftr-453	1238	12	”	"	PUNCT
ftr-453	1238	13	engaged	engage	VERB
ftr-453	1238	14	in	in	ADP
ftr-453	1238	15	activities	activity	NOUN
ftr-453	1238	16	that	that	SCONJ
ftr-453	1238	17	“	"	PUNCT
ftr-453	1238	18	accomplish	accomplish	VERB
ftr-453	1238	19	one	one	NUM
ftr-453	1238	20	or	or	CCONJ
ftr-453	1238	21	more	more	ADV
ftr-453	1238	22	exempt	exempt	ADJ
ftr-453	1238	23	purposes	purpose	NOUN
ftr-453	1238	24	specified	specify	VERB
ftr-453	1238	25	in	in	ADP
ftr-453	1238	26	section	section	NOUN
ftr-453	1238	27	501(c)(3).”174	501(c)(3).”174	NUM
ftr-453	1238	28	thus	thus	ADV
ftr-453	1238	29	,	,	PUNCT
ftr-453	1238	30	for	for	ADP
ftr-453	1238	31	example	example	NOUN
ftr-453	1238	32	,	,	PUNCT
ftr-453	1238	33	a	a	DET
ftr-453	1238	34	charity	charity	NOUN
ftr-453	1238	35	may	may	AUX
ftr-453	1238	36	make	make	VERB
ftr-453	1238	37	reasonable	reasonable	ADJ
ftr-453	1238	38	payments	payment	NOUN
ftr-453	1238	39	in	in	ADP
ftr-453	1238	40	the	the	DET
ftr-453	1238	41	operation	operation	NOUN
ftr-453	1238	42	of	of	ADP
ftr-453	1238	43	a	a	DET
ftr-453	1238	44	manufacturing	manufacturing	NOUN
ftr-453	1238	45	business	business	NOUN
ftr-453	1238	46	but	but	CCONJ
ftr-453	1238	47	,	,	PUNCT
ftr-453	1238	48	despite	despite	SCONJ
ftr-453	1238	49	the	the	DET
ftr-453	1238	50	making	making	NOUN
ftr-453	1238	51	of	of	ADP
ftr-453	1238	52	reasonable	reasonable	ADJ
ftr-453	1238	53	payments	payment	NOUN
ftr-453	1238	54	,	,	PUNCT
ftr-453	1238	55	nevertheless	nevertheless	ADV
ftr-453	1238	56	forfeit	forfeit	VERB
ftr-453	1238	57	the	the	DET
ftr-453	1238	58	right	right	NOUN
ftr-453	1238	59	to	to	PART
ftr-453	1238	60	tax	tax	VERB
ftr-453	1238	61	exemption	exemption	NOUN
ftr-453	1238	62	if	if	SCONJ
ftr-453	1238	63	the	the	DET
ftr-453	1238	64	conduct	conduct	NOUN
ftr-453	1238	65	of	of	ADP
ftr-453	1238	66	the	the	DET
ftr-453	1238	67	manufacturing	manufacturing	NOUN
ftr-453	1238	68	business	business	NOUN
ftr-453	1238	69	constitutes	constitute	VERB
ftr-453	1238	70	its	its	PRON
ftr-453	1238	71	primary	primary	ADJ
ftr-453	1238	72	activity	activity	NOUN
ftr-453	1238	73	.	.	PUNCT
ftr-453	1239	1	as	as	SCONJ
ftr-453	1239	2	used	use	VERB
ftr-453	1239	3	in	in	ADP
ftr-453	1239	4	this	this	DET
ftr-453	1239	5	sense	sense	NOUN
ftr-453	1239	6	,	,	PUNCT
ftr-453	1239	7	“	"	PUNCT
ftr-453	1239	8	primary	primary	NOUN
ftr-453	1239	9	”	"	PUNCT
ftr-453	1239	10	is	be	AUX
ftr-453	1239	11	a	a	DET
ftr-453	1239	12	relevant	relevant	ADJ
ftr-453	1239	13	term	term	NOUN
ftr-453	1239	14	requiring	require	VERB
ftr-453	1239	15	first	first	ADV
ftr-453	1239	16	a	a	DET
ftr-453	1239	17	determination	determination	NOUN
ftr-453	1239	18	as	as	ADP
ftr-453	1239	19	to	to	ADP
ftr-453	1239	20	whether	whether	SCONJ
ftr-453	1239	21	an	an	DET
ftr-453	1239	22	activity	activity	NOUN
ftr-453	1239	23	accomplishes	accomplish	VERB
ftr-453	1239	24	an	an	DET
ftr-453	1239	25	exempt	exempt	ADJ
ftr-453	1239	26	purpose	purpose	NOUN
ftr-453	1239	27	.	.	PUNCT
ftr-453	1240	1	assuming	assume	VERB
ftr-453	1240	2	the	the	DET
ftr-453	1240	3	particular	particular	ADJ
ftr-453	1240	4	activity	activity	NOUN
ftr-453	1240	5	is175	is175	PROPN
ftr-453	1240	6	not	not	PART
ftr-453	1240	7	conducive	conducive	ADJ
ftr-453	1240	8	to	to	ADP
ftr-453	1240	9	the	the	DET
ftr-453	1240	10	accomplishment	accomplishment	NOUN
ftr-453	1240	11	of	of	ADP
ftr-453	1240	12	the	the	DET
ftr-453	1240	13	exempt	exempt	ADJ
ftr-453	1240	14	purpose	purpose	NOUN
ftr-453	1240	15	,	,	PUNCT
ftr-453	1240	16	the	the	DET
ftr-453	1240	17	primary	primary	ADJ
ftr-453	1240	18	purpose	purpose	NOUN
ftr-453	1240	19	requirement	requirement	NOUN
ftr-453	1240	20	then	then	ADV
ftr-453	1240	21	requires	require	VERB
ftr-453	1240	22	a	a	DET
ftr-453	1240	23	quantitative	quantitative	ADJ
ftr-453	1240	24	comparison	comparison	NOUN
ftr-453	1240	25	of	of	ADP
ftr-453	1240	26	that	that	DET
ftr-453	1240	27	activity	activity	NOUN
ftr-453	1240	28	with	with	ADP
ftr-453	1240	29	other	other	ADJ
ftr-453	1240	30	activities	activity	NOUN
ftr-453	1240	31	that	that	PRON
ftr-453	1240	32	are	be	AUX
ftr-453	1240	33	conducive	conducive	ADJ
ftr-453	1240	34	to	to	ADP
ftr-453	1240	35	an	an	DET
ftr-453	1240	36	exempt	exempt	ADJ
ftr-453	1240	37	purpose	purpose	NOUN
ftr-453	1240	38	.	.	PUNCT
ftr-453	1241	1	if	if	SCONJ
ftr-453	1241	2	the176	the176	PROPN
ftr-453	1241	3	nonexempt	nonexempt	NOUN
ftr-453	1241	4	activity	activity	NOUN
ftr-453	1241	5	is	be	AUX
ftr-453	1241	6	“	"	PUNCT
ftr-453	1241	7	substantial	substantial	ADJ
ftr-453	1241	8	”	"	PUNCT
ftr-453	1241	9	in	in	ADP
ftr-453	1241	10	relation	relation	NOUN
ftr-453	1241	11	to	to	ADP
ftr-453	1241	12	the	the	DET
ftr-453	1241	13	exempt	exempt	ADJ
ftr-453	1241	14	activities	activity	NOUN
ftr-453	1241	15	,	,	PUNCT
ftr-453	1241	16	the	the	DET
ftr-453	1241	17	organization	organization	NOUN
ftr-453	1241	18	is	be	AUX
ftr-453	1241	19	not	not	PART
ftr-453	1241	20	primarily	primarily	ADV
ftr-453	1241	21	engaged	engage	VERB
ftr-453	1241	22	as	as	SCONJ
ftr-453	1241	23	required	require	VERB
ftr-453	1241	24	and	and	CCONJ
ftr-453	1241	25	therefore	therefore	ADV
ftr-453	1241	26	is	be	AUX
ftr-453	1241	27	not	not	PART
ftr-453	1241	28	entitled	entitle	VERB
ftr-453	1241	29	173	173	NUM
ftr-453	1241	30	.	.	PUNCT
ftr-453	1242	1	if	if	SCONJ
ftr-453	1242	2	,	,	PUNCT
ftr-453	1242	3	in	in	ADP
ftr-453	1242	4	a	a	DET
ftr-453	1242	5	transaction	transaction	NOUN
ftr-453	1242	6	with	with	ADP
ftr-453	1242	7	an	an	DET
ftr-453	1242	8	insider	insider	NOUN
ftr-453	1242	9	(	(	PUNCT
ftr-453	1242	10	whether	whether	SCONJ
ftr-453	1242	11	the	the	DET
ftr-453	1242	12	transaction	transaction	NOUN
ftr-453	1242	13	is	be	AUX
ftr-453	1242	14	a	a	DET
ftr-453	1242	15	tax	tax	NOUN
ftr-453	1242	16	shelter	shelter	NOUN
ftr-453	1242	17	or	or	CCONJ
ftr-453	1242	18	not	not	PART
ftr-453	1242	19	)	)	PUNCT
ftr-453	1242	20	,	,	PUNCT
ftr-453	1242	21	charity	charity	NOUN
ftr-453	1242	22	makes	make	VERB
ftr-453	1242	23	an	an	DET
ftr-453	1242	24	unreasonable	unreasonable	ADJ
ftr-453	1242	25	payment	payment	NOUN
ftr-453	1242	26	,	,	PUNCT
ftr-453	1242	27	tax	tax	NOUN
ftr-453	1242	28	exemption	exemption	NOUN
ftr-453	1242	29	is	be	AUX
ftr-453	1242	30	forfeited	forfeit	VERB
ftr-453	1242	31	.	.	PUNCT
ftr-453	1243	1	see	see	VERB
ftr-453	1243	2	i	i	PRON
ftr-453	1243	3	d.	d.	PROPN
ftr-453	1243	4	the	the	DET
ftr-453	1243	5	asset	asset	NOUN
ftr-453	1243	6	of	of	ADP
ftr-453	1243	7	value	value	NOUN
ftr-453	1243	8	to	to	ADP
ftr-453	1243	9	the	the	DET
ftr-453	1243	10	taxable	taxable	ADJ
ftr-453	1243	11	participant	participant	NOUN
ftr-453	1243	12	to	to	ADP
ftr-453	1243	13	a	a	DET
ftr-453	1243	14	tax	tax	NOUN
ftr-453	1243	15	shelter	shelter	NOUN
ftr-453	1243	16	would	would	AUX
ftr-453	1243	17	then	then	ADV
ftr-453	1243	18	be	be	AUX
ftr-453	1243	19	lost	lose	VERB
ftr-453	1243	20	.	.	PUNCT
ftr-453	1244	1	174	174	NUM
ftr-453	1244	2	.	.	PUNCT
ftr-453	1245	1	see	see	VERB
ftr-453	1245	2	regs	reg	NOUN
ftr-453	1245	3	.	.	PUNCT
ftr-453	1246	1	§	§	PROPN
ftr-453	1246	2	1.501(c)(3)-1(c)(1	1.501(c)(3)-1(c)(1	NUM
ftr-453	1246	3	)	)	PUNCT
ftr-453	1246	4	;	;	PUNCT
ftr-453	1246	5	see	see	AUX
ftr-453	1246	6	also	also	ADV
ftr-453	1246	7	b.s.w	b.s.w	VERB
ftr-453	1246	8	.	.	PROPN
ftr-453	1246	9	group	group	PROPN
ftr-453	1246	10	,	,	PUNCT
ftr-453	1246	11	inc	inc	PROPN
ftr-453	1246	12	.	.	PROPN
ftr-453	1247	1	v.	v.	PROPN
ftr-453	1247	2	commissioner	commissioner	PROPN
ftr-453	1247	3	,	,	PUNCT
ftr-453	1247	4	70	70	NUM
ftr-453	1247	5	t.c	t.c	PROPN
ftr-453	1247	6	.	.	PROPN
ftr-453	1247	7	352	352	NUM
ftr-453	1247	8	(	(	PUNCT
ftr-453	1247	9	1978	1978	NUM
ftr-453	1247	10	)	)	PUNCT
ftr-453	1247	11	.	.	PUNCT
ftr-453	1248	1	175	175	NUM
ftr-453	1248	2	.	.	PUNCT
ftr-453	1249	1	see	see	VERB
ftr-453	1249	2	world	world	NOUN
ftr-453	1249	3	family	family	NOUN
ftr-453	1249	4	corporation	corporation	PROPN
ftr-453	1249	5	v.	v.	PROPN
ftr-453	1249	6	commissioner	commissioner	PROPN
ftr-453	1249	7	,	,	PUNCT
ftr-453	1249	8	81	81	NUM
ftr-453	1249	9	t.c	t.c	PROPN
ftr-453	1249	10	.	.	PROPN
ftr-453	1249	11	958	958	NUM
ftr-453	1249	12	(	(	PUNCT
ftr-453	1249	13	1983	1983	NUM
ftr-453	1249	14	)	)	PUNCT
ftr-453	1249	15	(	(	PUNCT
ftr-453	1249	16	organization	organization	NOUN
ftr-453	1249	17	’s	’s	PART
ftr-453	1249	18	research	research	NOUN
ftr-453	1249	19	activity	activity	NOUN
ftr-453	1249	20	did	do	AUX
ftr-453	1249	21	not	not	PART
ftr-453	1249	22	accomplish	accomplish	VERB
ftr-453	1249	23	an	an	DET
ftr-453	1249	24	exempt	exempt	ADJ
ftr-453	1249	25	purpose	purpose	NOUN
ftr-453	1249	26	)	)	PUNCT
ftr-453	1249	27	.	.	PUNCT
ftr-453	1250	1	176	176	NUM
ftr-453	1250	2	.	.	PUNCT
ftr-453	1251	1	see	see	VERB
ftr-453	1251	2	i	i	PRON
ftr-453	1251	3	d.	d.	PROPN
ftr-453	1251	4	at	at	ADP
ftr-453	1251	5	966	966	NUM
ftr-453	1251	6	-	-	SYM
ftr-453	1251	7	67	67	NUM
ftr-453	1251	8	(	(	PUNCT
ftr-453	1251	9	organization	organization	NOUN
ftr-453	1251	10	’s	’s	PART
ftr-453	1251	11	noncharitable	noncharitable	ADJ
ftr-453	1251	12	research	research	NOUN
ftr-453	1251	13	activities	activity	NOUN
ftr-453	1251	14	were	be	AUX
ftr-453	1251	15	insubstantial	insubstantial	ADJ
ftr-453	1251	16	in	in	ADP
ftr-453	1251	17	comparison	comparison	NOUN
ftr-453	1251	18	to	to	ADP
ftr-453	1251	19	its	its	PRON
ftr-453	1251	20	charitable	charitable	ADJ
ftr-453	1251	21	missionary	missionary	ADJ
ftr-453	1251	22	activities	activity	NOUN
ftr-453	1251	23	)	)	PUNCT
ftr-453	1251	24	.	.	PUNCT
ftr-453	1252	1	the	the	DET
ftr-453	1252	2	court	court	NOUN
ftr-453	1252	3	in	in	ADP
ftr-453	1252	4	world	world	NOUN
ftr-453	1252	5	family	family	NOUN
ftr-453	1252	6	corporation	corporation	NOUN
ftr-453	1252	7	was	be	AUX
ftr-453	1252	8	careful	careful	ADJ
ftr-453	1252	9	to	to	PART
ftr-453	1252	10	note	note	VERB
ftr-453	1252	11	that	that	SCONJ
ftr-453	1252	12	the	the	DET
ftr-453	1252	13	relative	relative	ADJ
ftr-453	1252	14	amount	amount	NOUN
ftr-453	1252	15	spent	spend	VERB
ftr-453	1252	16	on	on	ADP
ftr-453	1252	17	each	each	DET
ftr-453	1252	18	activity	activity	NOUN
ftr-453	1252	19	was	be	AUX
ftr-453	1252	20	not	not	PART
ftr-453	1252	21	determinative	determinative	ADJ
ftr-453	1252	22	.	.	PUNCT
ftr-453	1253	1	instead	instead	ADV
ftr-453	1253	2	,	,	PUNCT
ftr-453	1253	3	all	all	DET
ftr-453	1253	4	the	the	DET
ftr-453	1253	5	facts	fact	NOUN
ftr-453	1253	6	and	and	CCONJ
ftr-453	1253	7	circumstances	circumstance	NOUN
ftr-453	1253	8	must	must	AUX
ftr-453	1253	9	be	be	AUX
ftr-453	1253	10	considered	consider	VERB
ftr-453	1253	11	in	in	ADP
ftr-453	1253	12	determining	determine	VERB
ftr-453	1253	13	whether	whether	SCONJ
ftr-453	1253	14	an	an	DET
ftr-453	1253	15	activity	activity	NOUN
ftr-453	1253	16	is	be	AUX
ftr-453	1253	17	“	"	PUNCT
ftr-453	1253	18	substantial	substantial	ADJ
ftr-453	1253	19	.	.	PUNCT
ftr-453	1253	20	”	"	PUNCT
ftr-453	1253	21	see	see	VERB
ftr-453	1253	22	i	i	PRON
ftr-453	1253	23	d.	d.	PROPN
ftr-453	1253	24	at	at	ADP
ftr-453	1253	25	967	967	NUM
ftr-453	1253	26	,	,	PUNCT
ftr-453	1253	27	n.10	n.10	ADP
ftr-453	1253	28	.	.	PUNCT
ftr-453	1254	1	there	there	PRON
ftr-453	1254	2	is	be	VERB
ftr-453	1254	3	no	no	DET
ftr-453	1254	4	general	general	ADJ
ftr-453	1254	5	rule	rule	NOUN
ftr-453	1254	6	for	for	ADP
ftr-453	1254	7	determining	determine	VERB
ftr-453	1254	8	when	when	SCONJ
ftr-453	1254	9	the	the	DET
ftr-453	1254	10	level	level	NOUN
ftr-453	1254	11	of	of	ADP
ftr-453	1254	12	an	an	DET
ftr-453	1254	13	activity	activity	NOUN
ftr-453	1254	14	becomes	become	VERB
ftr-453	1254	15	high	high	ADJ
ftr-453	1254	16	enough	enough	ADV
ftr-453	1254	17	that	that	SCONJ
ftr-453	1254	18	it	it	PRON
ftr-453	1254	19	is	be	AUX
ftr-453	1254	20	no	no	ADV
ftr-453	1254	21	longer	long	ADV
ftr-453	1254	22	incidental	incidental	ADJ
ftr-453	1254	23	and	and	CCONJ
ftr-453	1254	24	instead	instead	ADV
ftr-453	1254	25	becomes	become	VERB
ftr-453	1254	26	substantial	substantial	ADJ
ftr-453	1254	27	;	;	PUNCT
ftr-453	1254	28	however	however	ADV
ftr-453	1254	29	,	,	PUNCT
ftr-453	1254	30	the	the	DET
ftr-453	1254	31	courts	court	NOUN
ftr-453	1254	32	will	will	AUX
ftr-453	1254	33	examine	examine	VERB
ftr-453	1254	34	various	various	ADJ
ftr-453	1254	35	factors	factor	NOUN
ftr-453	1254	36	in	in	ADP
ftr-453	1254	37	determining	determine	VERB
ftr-453	1254	38	whether	whether	SCONJ
ftr-453	1254	39	an	an	DET
ftr-453	1254	40	activity	activity	NOUN
ftr-453	1254	41	is	be	AUX
ftr-453	1254	42	incidental	incidental	ADJ
ftr-453	1254	43	to	to	ADP
ftr-453	1254	44	the	the	DET
ftr-453	1254	45	organization	organization	NOUN
ftr-453	1254	46	’s	’s	PART
ftr-453	1254	47	primary	primary	ADJ
ftr-453	1254	48	activities	activity	NOUN
ftr-453	1254	49	,	,	PUNCT
ftr-453	1254	50	including	include	VERB
ftr-453	1254	51	(	(	PUNCT
ftr-453	1254	52	1	1	X
ftr-453	1254	53	)	)	PUNCT
ftr-453	1254	54	the	the	DET
ftr-453	1254	55	amount	amount	NOUN
ftr-453	1254	56	of	of	ADP
ftr-453	1254	57	income	income	NOUN
ftr-453	1254	58	derived	derive	VERB
ftr-453	1254	59	from	from	ADP
ftr-453	1254	60	the	the	DET
ftr-453	1254	61	activity	activity	NOUN
ftr-453	1254	62	in	in	ADP
ftr-453	1254	63	comparison	comparison	NOUN
ftr-453	1254	64	to	to	ADP
ftr-453	1254	65	total	total	ADJ
ftr-453	1254	66	income	income	NOUN
ftr-453	1254	67	,	,	PUNCT
ftr-453	1254	68	(	(	PUNCT
ftr-453	1254	69	2	2	X
ftr-453	1254	70	)	)	PUNCT
ftr-453	1254	71	the	the	DET
ftr-453	1254	72	amount	amount	NOUN
ftr-453	1254	73	of	of	ADP
ftr-453	1254	74	expenditures	expenditure	NOUN
ftr-453	1254	75	for	for	ADP
ftr-453	1254	76	the	the	DET
ftr-453	1254	77	activity	activity	NOUN
ftr-453	1254	78	in	in	ADP
ftr-453	1254	79	comparison	comparison	NOUN
ftr-453	1254	80	to	to	ADP
ftr-453	1254	81	total	total	ADJ
ftr-453	1254	82	expenditures	expenditure	NOUN
ftr-453	1254	83	;	;	PUNCT
ftr-453	1254	84	and	and	CCONJ
ftr-453	1254	85	(	(	PUNCT
ftr-453	1254	86	3	3	X
ftr-453	1254	87	)	)	PUNCT
ftr-453	1254	88	the	the	DET
ftr-453	1254	89	amount	amount	NOUN
ftr-453	1254	90	of	of	ADP
ftr-453	1254	91	time	time	NOUN
ftr-453	1254	92	the	the	DET
ftr-453	1254	93	organization	organization	NOUN
ftr-453	1254	94	’s	’s	PART
ftr-453	1254	95	employees	employee	NOUN
ftr-453	1254	96	devote	devote	VERB
ftr-453	1254	97	to	to	ADP
ftr-453	1254	98	the	the	DET
ftr-453	1254	99	activity	activity	NOUN
ftr-453	1254	100	in	in	ADP
ftr-453	1254	101	comparison	comparison	NOUN
ftr-453	1254	102	to	to	ADP
ftr-453	1254	103	total	total	ADJ
ftr-453	1254	104	hours	hour	NOUN
ftr-453	1254	105	worked	work	VERB
ftr-453	1254	106	.	.	PUNCT
ftr-453	1255	1	frances	frances	PROPN
ftr-453	1255	2	r.	r.	PROPN
ftr-453	1255	3	hill	hill	PROPN
ftr-453	1255	4	&	&	CCONJ
ftr-453	1255	5	barbara	barbara	PROPN
ftr-453	1255	6	l.	l.	PROPN
ftr-453	1255	7	kirschten	kirschten	PROPN
ftr-453	1255	8	,	,	PUNCT
ftr-453	1255	9	federal	federal	ADJ
ftr-453	1255	10	and	and	CCONJ
ftr-453	1255	11	state	state	NOUN
ftr-453	1255	12	taxation	taxation	NOUN
ftr-453	1255	13	of	of	ADP
ftr-453	1255	14	exempt	exempt	ADJ
ftr-453	1255	15	organizations	organization	NOUN
ftr-453	1255	16	,	,	PUNCT
ftr-453	1255	17	¶	¶	PROPN
ftr-453	1255	18	2.02[3	2.02[3	NUM
ftr-453	1255	19	]	]	X
ftr-453	1255	20	(	(	PUNCT
ftr-453	1255	21	1994	1994	NUM
ftr-453	1255	22	&	&	CCONJ
ftr-453	1255	23	1998	1998	NUM
ftr-453	1255	24	supplement	supplement	NOUN
ftr-453	1255	25	)	)	PUNCT
ftr-453	1255	26	.	.	PUNCT
ftr-453	1256	1	2001	2001	NUM
ftr-453	1256	2	]	]	PUNCT
ftr-453	1256	3	when	when	SCONJ
ftr-453	1256	4	charity	charity	NOUN
ftr-453	1256	5	aids	aids	PROPN
ftr-453	1256	6	tax	tax	NOUN
ftr-453	1256	7	shelters	shelter	NOUN
ftr-453	1256	8	809	809	NUM
ftr-453	1256	9	to	to	PART
ftr-453	1256	10	tax	tax	NOUN
ftr-453	1256	11	exemption	exemption	NOUN
ftr-453	1256	12	.	.	PUNCT
ftr-453	1257	1	hence	hence	ADV
ftr-453	1257	2	,	,	PUNCT
ftr-453	1257	3	the	the	DET
ftr-453	1257	4	primary	primary	ADJ
ftr-453	1257	5	purpose	purpose	NOUN
ftr-453	1257	6	requirement	requirement	NOUN
ftr-453	1257	7	is	be	AUX
ftr-453	1257	8	not	not	PART
ftr-453	1257	9	a	a	DET
ftr-453	1257	10	function177	function177	PROPN
ftr-453	1257	11	of	of	ADP
ftr-453	1257	12	charity	charity	NOUN
ftr-453	1257	13	making	make	VERB
ftr-453	1257	14	an	an	DET
ftr-453	1257	15	unreasonable	unreasonable	ADJ
ftr-453	1257	16	payment	payment	NOUN
ftr-453	1257	17	.	.	PUNCT
ftr-453	1258	1	to	to	PART
ftr-453	1258	2	rely	rely	VERB
ftr-453	1258	3	,	,	PUNCT
ftr-453	1258	4	though	though	ADV
ftr-453	1258	5	,	,	PUNCT
ftr-453	1258	6	on	on	ADP
ftr-453	1258	7	the	the	DET
ftr-453	1258	8	primary	primary	ADJ
ftr-453	1258	9	purpose	purpose	NOUN
ftr-453	1258	10	requirement	requirement	NOUN
ftr-453	1258	11	as	as	ADP
ftr-453	1258	12	a	a	DET
ftr-453	1258	13	response	response	NOUN
ftr-453	1258	14	to	to	ADP
ftr-453	1258	15	charity	charity	NOUN
ftr-453	1258	16	’s	’s	PART
ftr-453	1258	17	participation	participation	NOUN
ftr-453	1258	18	in	in	ADP
ftr-453	1258	19	tax	tax	NOUN
ftr-453	1258	20	shelters	shelter	NOUN
ftr-453	1258	21	is	be	AUX
ftr-453	1258	22	essentially	essentially	ADV
ftr-453	1258	23	to	to	PART
ftr-453	1258	24	condone	condone	VERB
ftr-453	1258	25	such	such	ADJ
ftr-453	1258	26	participation	participation	NOUN
ftr-453	1258	27	.	.	PUNCT
ftr-453	1259	1	the	the	DET
ftr-453	1259	2	second	second	ADJ
ftr-453	1259	3	part	part	NOUN
ftr-453	1259	4	of	of	ADP
ftr-453	1259	5	the	the	DET
ftr-453	1259	6	primary	primary	ADJ
ftr-453	1259	7	purpose	purpose	NOUN
ftr-453	1259	8	requirement	requirement	NOUN
ftr-453	1259	9	allows	allow	VERB
ftr-453	1259	10	tax	tax	NOUN
ftr-453	1259	11	shelter	shelter	NOUN
ftr-453	1259	12	participation	participation	NOUN
ftr-453	1259	13	if	if	SCONJ
ftr-453	1259	14	,	,	PUNCT
ftr-453	1259	15	for	for	ADP
ftr-453	1259	16	example	example	NOUN
ftr-453	1259	17	,	,	PUNCT
ftr-453	1259	18	charity	charity	NOUN
ftr-453	1259	19	unquestionably	unquestionably	ADV
ftr-453	1259	20	engages	engage	VERB
ftr-453	1259	21	in	in	ADP
ftr-453	1259	22	exempt	exempt	ADJ
ftr-453	1259	23	purpose	purpose	NOUN
ftr-453	1259	24	activities	activity	NOUN
ftr-453	1259	25	and	and	CCONJ
ftr-453	1259	26	only	only	ADV
ftr-453	1259	27	occasionally	occasionally	ADV
ftr-453	1259	28	participates	participate	VERB
ftr-453	1259	29	in	in	ADP
ftr-453	1259	30	a	a	DET
ftr-453	1259	31	tax	tax	NOUN
ftr-453	1259	32	shelter	shelter	NOUN
ftr-453	1259	33	.	.	PUNCT
ftr-453	1260	1	suppose	suppose	VERB
ftr-453	1260	2	for	for	ADP
ftr-453	1260	3	example	example	NOUN
ftr-453	1260	4	that	that	SCONJ
ftr-453	1260	5	a	a	DET
ftr-453	1260	6	well	well	ADV
ftr-453	1260	7	-	-	PUNCT
ftr-453	1260	8	established	establish	VERB
ftr-453	1260	9	,	,	PUNCT
ftr-453	1260	10	centuries	century	NOUN
ftr-453	1260	11	-	-	PUNCT
ftr-453	1260	12	old	old	ADJ
ftr-453	1260	13	university	university	NOUN
ftr-453	1260	14	engages	engage	VERB
ftr-453	1260	15	in	in	ADP
ftr-453	1260	16	tax	tax	NOUN
ftr-453	1260	17	shelter	shelter	NOUN
ftr-453	1260	18	transactions	transaction	NOUN
ftr-453	1260	19	on	on	ADP
ftr-453	1260	20	average	average	ADJ
ftr-453	1260	21	once	once	ADV
ftr-453	1260	22	or	or	CCONJ
ftr-453	1260	23	twice	twice	DET
ftr-453	1260	24	every	every	DET
ftr-453	1260	25	three	three	NUM
ftr-453	1260	26	years	year	NOUN
ftr-453	1260	27	.	.	PUNCT
ftr-453	1261	1	it	it	PRON
ftr-453	1261	2	produces	produce	VERB
ftr-453	1261	3	hundreds	hundred	NOUN
ftr-453	1261	4	or	or	CCONJ
ftr-453	1261	5	thousands	thousand	NOUN
ftr-453	1261	6	of	of	ADP
ftr-453	1261	7	graduates	graduate	NOUN
ftr-453	1261	8	each	each	DET
ftr-453	1261	9	year	year	NOUN
ftr-453	1261	10	in	in	ADP
ftr-453	1261	11	many	many	ADJ
ftr-453	1261	12	different	different	ADJ
ftr-453	1261	13	disciplines	discipline	NOUN
ftr-453	1261	14	and	and	CCONJ
ftr-453	1261	15	its	its	PRON
ftr-453	1261	16	faculty	faculty	NOUN
ftr-453	1261	17	conduct	conduct	VERB
ftr-453	1261	18	important	important	ADJ
ftr-453	1261	19	research	research	NOUN
ftr-453	1261	20	year	year	NOUN
ftr-453	1261	21	round	round	ADV
ftr-453	1261	22	.	.	PUNCT
ftr-453	1262	1	engaging	engage	VERB
ftr-453	1262	2	in	in	ADP
ftr-453	1262	3	the	the	DET
ftr-453	1262	4	tax	tax	NOUN
ftr-453	1262	5	shelter	shelter	NOUN
ftr-453	1262	6	transaction	transaction	NOUN
ftr-453	1262	7	is	be	AUX
ftr-453	1262	8	not	not	PART
ftr-453	1262	9	an	an	DET
ftr-453	1262	10	exempt	exempt	ADJ
ftr-453	1262	11	purpose	purpose	NOUN
ftr-453	1262	12	activity	activity	NOUN
ftr-453	1262	13	,	,	PUNCT
ftr-453	1262	14	but	but	CCONJ
ftr-453	1262	15	one	one	NUM
ftr-453	1262	16	certainly	certainly	ADV
ftr-453	1262	17	cannot178	cannot178	AUX
ftr-453	1262	18	conclude	conclude	VERB
ftr-453	1262	19	that	that	SCONJ
ftr-453	1262	20	the	the	DET
ftr-453	1262	21	activity	activity	NOUN
ftr-453	1262	22	constitutes	constitute	VERB
ftr-453	1262	23	the	the	DET
ftr-453	1262	24	university	university	NOUN
ftr-453	1262	25	’s	’s	PART
ftr-453	1262	26	primary	primary	ADJ
ftr-453	1262	27	activity	activity	NOUN
ftr-453	1262	28	.	.	PUNCT
ftr-453	1263	1	the	the	DET
ftr-453	1263	2	primary	primary	ADJ
ftr-453	1263	3	purpose	purpose	NOUN
ftr-453	1263	4	test	test	NOUN
ftr-453	1263	5	would	would	AUX
ftr-453	1263	6	therefore	therefore	ADV
ftr-453	1263	7	be	be	AUX
ftr-453	1263	8	ineffective	ineffective	ADJ
ftr-453	1263	9	in	in	ADP
ftr-453	1263	10	addressing	address	VERB
ftr-453	1263	11	the	the	DET
ftr-453	1263	12	problem	problem	NOUN
ftr-453	1263	13	.	.	PUNCT
ftr-453	1264	1	and	and	CCONJ
ftr-453	1264	2	if	if	SCONJ
ftr-453	1264	3	every	every	DET
ftr-453	1264	4	charitable	charitable	ADJ
ftr-453	1264	5	organization	organization	NOUN
ftr-453	1264	6	were	be	AUX
ftr-453	1264	7	permitted	permit	VERB
ftr-453	1264	8	to	to	PART
ftr-453	1264	9	infrequently	infrequently	ADV
ftr-453	1264	10	participate	participate	VERB
ftr-453	1264	11	in	in	ADP
ftr-453	1264	12	tax	tax	NOUN
ftr-453	1264	13	shelters	shelter	NOUN
ftr-453	1264	14	,	,	PUNCT
ftr-453	1264	15	there	there	PRON
ftr-453	1264	16	would	would	AUX
ftr-453	1264	17	be	be	AUX
ftr-453	1264	18	nothing	nothing	PRON
ftr-453	1264	19	preventing	prevent	VERB
ftr-453	1264	20	charity	charity	NOUN
ftr-453	1264	21	’s	’s	PART
ftr-453	1264	22	participation	participation	NOUN
ftr-453	1264	23	in	in	ADP
ftr-453	1264	24	tax	tax	NOUN
ftr-453	1264	25	shelters	shelter	NOUN
ftr-453	1264	26	.	.	PUNCT
ftr-453	1265	1	the	the	DET
ftr-453	1265	2	private	private	ADJ
ftr-453	1265	3	benefit	benefit	NOUN
ftr-453	1265	4	doctrine	doctrine	NOUN
ftr-453	1265	5	is	be	AUX
ftr-453	1265	6	occasionally	occasionally	ADV
ftr-453	1265	7	referred	refer	VERB
ftr-453	1265	8	to	to	ADP
ftr-453	1265	9	in	in	ADP
ftr-453	1265	10	the	the	DET
ftr-453	1265	11	same	same	ADJ
ftr-453	1265	12	breath	breath	NOUN
ftr-453	1265	13	,	,	PUNCT
ftr-453	1265	14	or	or	CCONJ
ftr-453	1265	15	as	as	ADP
ftr-453	1265	16	a	a	DET
ftr-453	1265	17	“	"	PUNCT
ftr-453	1265	18	corollary	corollary	NOUN
ftr-453	1265	19	”	"	PUNCT
ftr-453	1265	20	to	to	ADP
ftr-453	1265	21	the	the	DET
ftr-453	1265	22	affirmative	affirmative	ADJ
ftr-453	1265	23	requirement	requirement	NOUN
ftr-453	1265	24	that	that	SCONJ
ftr-453	1265	25	charity	charity	NOUN
ftr-453	1265	26	operate	operate	VERB
ftr-453	1265	27	primarily	primarily	ADV
ftr-453	1265	28	for	for	ADP
ftr-453	1265	29	the	the	DET
ftr-453	1265	30	achievement	achievement	NOUN
ftr-453	1265	31	of	of	ADP
ftr-453	1265	32	exempt	exempt	ADJ
ftr-453	1265	33	purposes	purpose	NOUN
ftr-453	1265	34	.	.	PUNCT
ftr-453	1266	1	indeed	indeed	ADV
ftr-453	1266	2	,	,	PUNCT
ftr-453	1266	3	the	the	DET
ftr-453	1266	4	formal179	formal179	PROPN
ftr-453	1266	5	articulation	articulation	NOUN
ftr-453	1266	6	of	of	ADP
ftr-453	1266	7	the	the	DET
ftr-453	1266	8	private	private	ADJ
ftr-453	1266	9	benefit	benefit	NOUN
ftr-453	1266	10	doctrine	doctrine	NOUN
ftr-453	1266	11	occurs	occur	VERB
ftr-453	1266	12	within	within	ADP
ftr-453	1266	13	the	the	DET
ftr-453	1266	14	context	context	NOUN
ftr-453	1266	15	of	of	ADP
ftr-453	1266	16	a	a	DET
ftr-453	1266	17	discussion	discussion	NOUN
ftr-453	1266	18	of	of	ADP
ftr-453	1266	19	the	the	DET
ftr-453	1266	20	affirmative	affirmative	ADJ
ftr-453	1266	21	requirement	requirement	NOUN
ftr-453	1266	22	.	.	PUNCT
ftr-453	1267	1	but	but	CCONJ
ftr-453	1267	2	the	the	DET
ftr-453	1267	3	private	private	ADJ
ftr-453	1267	4	benefit	benefit	NOUN
ftr-453	1267	5	doctrine	doctrine	NOUN
ftr-453	1267	6	is180	is180	VERB
ftr-453	1267	7	not	not	PART
ftr-453	1267	8	always	always	ADV
ftr-453	1267	9	a	a	DET
ftr-453	1267	10	corollary	corollary	NOUN
ftr-453	1267	11	in	in	ADP
ftr-453	1267	12	the	the	DET
ftr-453	1267	13	sense	sense	NOUN
ftr-453	1267	14	that	that	SCONJ
ftr-453	1267	15	a	a	DET
ftr-453	1267	16	violation	violation	NOUN
ftr-453	1267	17	of	of	ADP
ftr-453	1267	18	the	the	DET
ftr-453	1267	19	affirmative	affirmative	ADJ
ftr-453	1267	20	"	"	PUNCT
ftr-453	1267	21	primary	primary	ADJ
ftr-453	1267	22	purpose	purpose	NOUN
ftr-453	1267	23	"	"	PUNCT
ftr-453	1267	24	requirement	requirement	NOUN
ftr-453	1267	25	is	be	AUX
ftr-453	1267	26	the	the	DET
ftr-453	1267	27	invariable	invariable	ADJ
ftr-453	1267	28	result	result	NOUN
ftr-453	1267	29	of	of	ADP
ftr-453	1267	30	a	a	DET
ftr-453	1267	31	violation	violation	NOUN
ftr-453	1267	32	of	of	ADP
ftr-453	1267	33	the	the	DET
ftr-453	1267	34	private	private	ADJ
ftr-453	1267	35	benefit	benefit	NOUN
ftr-453	1267	36	doctrine	doctrine	NOUN
ftr-453	1267	37	.	.	PUNCT
ftr-453	1268	1	private	private	ADJ
ftr-453	1268	2	benefit	benefit	NOUN
ftr-453	1268	3	requires	require	VERB
ftr-453	1268	4	a	a	DET
ftr-453	1268	5	two	two	NUM
ftr-453	1268	6	-	-	PUNCT
ftr-453	1268	7	step	step	NOUN
ftr-453	1268	8	analysis	analysis	NOUN
ftr-453	1268	9	,	,	PUNCT
ftr-453	1268	10	only	only	ADV
ftr-453	1268	11	the	the	DET
ftr-453	1268	12	second	second	NOUN
ftr-453	1268	13	of	of	ADP
ftr-453	1268	14	which	which	PRON
ftr-453	1268	15	correlates	correlate	VERB
ftr-453	1268	16	to	to	ADP
ftr-453	1268	17	,	,	PUNCT
ftr-453	1268	18	and	and	CCONJ
ftr-453	1268	19	yet	yet	ADV
ftr-453	1268	20	differs	differ	VERB
ftr-453	1268	21	from	from	ADP
ftr-453	1268	22	,	,	PUNCT
ftr-453	1268	23	the	the	DET
ftr-453	1268	24	primary	primary	ADJ
ftr-453	1268	25	purpose	purpose	NOUN
ftr-453	1268	26	requirement	requirement	NOUN
ftr-453	1268	27	.	.	PUNCT
ftr-453	1269	1	the	the	DET
ftr-453	1269	2	first	first	ADJ
ftr-453	1269	3	step	step	NOUN
ftr-453	1269	4	holds	hold	VERB
ftr-453	1269	5	that	that	SCONJ
ftr-453	1269	6	charity	charity	NOUN
ftr-453	1269	7	may	may	AUX
ftr-453	1269	8	confer	confer	VERB
ftr-453	1269	9	a	a	DET
ftr-453	1269	10	private	private	ADJ
ftr-453	1269	11	benefit	benefit	NOUN
ftr-453	1269	12	when	when	SCONJ
ftr-453	1269	13	doing	do	VERB
ftr-453	1269	14	so	so	ADV
ftr-453	1269	15	is	be	AUX
ftr-453	1269	16	a	a	DET
ftr-453	1269	17	necessary	necessary	ADJ
ftr-453	1269	18	consequence	consequence	NOUN
ftr-453	1269	19	of	of	ADP
ftr-453	1269	20	achieving	achieve	VERB
ftr-453	1269	21	an	an	DET
ftr-453	1269	22	overall	overall	ADJ
ftr-453	1269	23	charitable	charitable	ADJ
ftr-453	1269	24	goal	goal	NOUN
ftr-453	1269	25	.	.	PUNCT
ftr-453	1270	1	private	private	ADJ
ftr-453	1270	2	benefit181	benefit181	PROPN
ftr-453	1270	3	177	177	NUM
ftr-453	1270	4	.	.	PUNCT
ftr-453	1271	1	see	see	VERB
ftr-453	1271	2	better	well	ADJ
ftr-453	1271	3	business	business	PROPN
ftr-453	1271	4	bureau	bureau	PROPN
ftr-453	1271	5	v.	v.	PROPN
ftr-453	1271	6	united	united	PROPN
ftr-453	1271	7	states	states	PROPN
ftr-453	1271	8	,	,	PUNCT
ftr-453	1271	9	326	326	NUM
ftr-453	1271	10	u.s	u.s	PROPN
ftr-453	1271	11	.	.	PROPN
ftr-453	1271	12	279	279	NUM
ftr-453	1271	13	,	,	PUNCT
ftr-453	1271	14	283	283	NUM
ftr-453	1271	15	(	(	PUNCT
ftr-453	1271	16	1945	1945	NUM
ftr-453	1271	17	)	)	PUNCT
ftr-453	1271	18	(	(	PUNCT
ftr-453	1271	19	“	"	PUNCT
ftr-453	1271	20	the	the	DET
ftr-453	1271	21	presence	presence	NOUN
ftr-453	1271	22	of	of	ADP
ftr-453	1271	23	a	a	DET
ftr-453	1271	24	single	single	ADJ
ftr-453	1271	25	[	[	X
ftr-453	1271	26	nonexempt	nonexempt	NOUN
ftr-453	1271	27	]	]	X
ftr-453	1271	28	purpose	purpose	NOUN
ftr-453	1271	29	,	,	PUNCT
ftr-453	1271	30	if	if	SCONJ
ftr-453	1271	31	substantial	substantial	ADJ
ftr-453	1271	32	in	in	ADP
ftr-453	1271	33	nature	nature	NOUN
ftr-453	1271	34	,	,	PUNCT
ftr-453	1271	35	will	will	AUX
ftr-453	1271	36	destroy	destroy	VERB
ftr-453	1271	37	the	the	DET
ftr-453	1271	38	exemption	exemption	NOUN
ftr-453	1271	39	regardless	regardless	ADV
ftr-453	1271	40	of	of	ADP
ftr-453	1271	41	the	the	DET
ftr-453	1271	42	number	number	NOUN
ftr-453	1271	43	or	or	CCONJ
ftr-453	1271	44	importance	importance	NOUN
ftr-453	1271	45	of	of	ADP
ftr-453	1271	46	truly	truly	ADV
ftr-453	1271	47	[	[	X
ftr-453	1271	48	exempt	exempt	ADJ
ftr-453	1271	49	purposes	purpose	NOUN
ftr-453	1271	50	]	]	PUNCT
ftr-453	1271	51	.	.	PUNCT
ftr-453	1271	52	”	"	PUNCT
ftr-453	1271	53	)	)	PUNCT
ftr-453	1271	54	.	.	PUNCT
ftr-453	1272	1	better	well	ADJ
ftr-453	1272	2	business	business	PROPN
ftr-453	1272	3	bureau	bureau	PROPN
ftr-453	1272	4	did	do	AUX
ftr-453	1272	5	not	not	PART
ftr-453	1272	6	involve	involve	VERB
ftr-453	1272	7	irc	irc	ADV
ftr-453	1272	8	§	§	PROPN
ftr-453	1272	9	501(c)(3	501(c)(3	NUM
ftr-453	1272	10	)	)	PUNCT
ftr-453	1272	11	but	but	CCONJ
ftr-453	1272	12	has	have	AUX
ftr-453	1272	13	been	be	AUX
ftr-453	1272	14	adopted	adopt	VERB
ftr-453	1272	15	as	as	ADP
ftr-453	1272	16	the	the	DET
ftr-453	1272	17	appropriate	appropriate	ADJ
ftr-453	1272	18	standard	standard	NOUN
ftr-453	1272	19	in	in	ADP
ftr-453	1272	20	cases	case	NOUN
ftr-453	1272	21	that	that	PRON
ftr-453	1272	22	involve	involve	VERB
ftr-453	1272	23	irc	irc	ADV
ftr-453	1272	24	§	§	PROPN
ftr-453	1272	25	501(c)(3	501(c)(3	NUM
ftr-453	1272	26	)	)	PUNCT
ftr-453	1272	27	.	.	PUNCT
ftr-453	1273	1	see	see	VERB
ftr-453	1273	2	copyright	copyright	NOUN
ftr-453	1273	3	clearance	clearance	NOUN
ftr-453	1273	4	center	center	PROPN
ftr-453	1273	5	v.	v.	CCONJ
ftr-453	1273	6	commissioner	commissioner	NOUN
ftr-453	1273	7	,	,	PUNCT
ftr-453	1273	8	79	79	NUM
ftr-453	1273	9	t.c	t.c	PROPN
ftr-453	1273	10	.	.	PROPN
ftr-453	1273	11	793	793	NUM
ftr-453	1273	12	,	,	PUNCT
ftr-453	1273	13	804	804	NUM
ftr-453	1273	14	,	,	PUNCT
ftr-453	1273	15	n.11	n.11	NOUN
ftr-453	1273	16	(	(	PUNCT
ftr-453	1273	17	1982	1982	NUM
ftr-453	1273	18	)	)	PUNCT
ftr-453	1273	19	.	.	PUNCT
ftr-453	1274	1	178	178	NUM
ftr-453	1274	2	.	.	PUNCT
ftr-453	1275	1	see	see	VERB
ftr-453	1275	2	infra	infra	NOUN
ftr-453	1275	3	notes	note	VERB
ftr-453	1275	4	193	193	NUM
ftr-453	1275	5	-	-	SYM
ftr-453	1275	6	97	97	NUM
ftr-453	1275	7	and	and	CCONJ
ftr-453	1275	8	accompanying	accompany	VERB
ftr-453	1275	9	text	text	NOUN
ftr-453	1275	10	.	.	PUNCT
ftr-453	1276	1	179	179	NUM
ftr-453	1276	2	.	.	PUNCT
ftr-453	1277	1	see	see	VERB
ftr-453	1277	2	,	,	PUNCT
ftr-453	1277	3	e.g.	e.g.	ADV
ftr-453	1277	4	,	,	PUNCT
ftr-453	1277	5	patrick	patrick	PROPN
ftr-453	1277	6	h.	h.	PROPN
ftr-453	1277	7	lucas	lucas	PROPN
ftr-453	1277	8	,	,	PUNCT
ftr-453	1277	9	the	the	DET
ftr-453	1277	10	service	service	NOUN
ftr-453	1277	11	’s	’s	PART
ftr-453	1277	12	latest	late	ADJ
ftr-453	1277	13	attempt	attempt	NOUN
ftr-453	1277	14	to	to	PART
ftr-453	1277	15	regulate	regulate	VERB
ftr-453	1277	16	hospitalphysician	hospitalphysician	ADJ
ftr-453	1277	17	relationships	relationship	NOUN
ftr-453	1277	18	:	:	PUNCT
ftr-453	1277	19	a	a	DET
ftr-453	1277	20	critical	critical	ADJ
ftr-453	1277	21	analysis	analysis	NOUN
ftr-453	1277	22	,	,	PUNCT
ftr-453	1277	23	9	9	NUM
ftr-453	1277	24	akron	akron	NOUN
ftr-453	1277	25	tax	tax	NOUN
ftr-453	1277	26	j.	j.	PROPN
ftr-453	1277	27	13	13	NUM
ftr-453	1277	28	,	,	PUNCT
ftr-453	1277	29	27	27	NUM
ftr-453	1277	30	(	(	PUNCT
ftr-453	1277	31	1992	1992	NUM
ftr-453	1277	32	)	)	PUNCT
ftr-453	1277	33	(	(	PUNCT
ftr-453	1277	34	referring	refer	VERB
ftr-453	1277	35	to	to	ADP
ftr-453	1277	36	the	the	DET
ftr-453	1277	37	private	private	ADJ
ftr-453	1277	38	benefit	benefit	NOUN
ftr-453	1277	39	doctrine	doctrine	NOUN
ftr-453	1277	40	as	as	ADP
ftr-453	1277	41	a	a	DET
ftr-453	1277	42	“	"	PUNCT
ftr-453	1277	43	corollary	corollary	NOUN
ftr-453	1277	44	”	"	PUNCT
ftr-453	1277	45	to	to	ADP
ftr-453	1277	46	the	the	DET
ftr-453	1277	47	primary	primary	ADJ
ftr-453	1277	48	purpose	purpose	NOUN
ftr-453	1277	49	requirement	requirement	NOUN
ftr-453	1277	50	.	.	PUNCT
ftr-453	1277	51	)	)	PUNCT
ftr-453	1277	52	;	;	PUNCT
ftr-453	1277	53	see	see	VERB
ftr-453	1277	54	hill	hill	PROPN
ftr-453	1277	55	&	&	CCONJ
ftr-453	1277	56	kirschten	kirschten	PROPN
ftr-453	1277	57	supra	supra	PROPN
ftr-453	1277	58	note	note	PROPN
ftr-453	1277	59	176	176	NUM
ftr-453	1277	60	,	,	PUNCT
ftr-453	1277	61	at	at	ADP
ftr-453	1277	62	¶	¶	PROPN
ftr-453	1277	63	2.03[2	2.03[2	NUM
ftr-453	1277	64	]	]	X
ftr-453	1277	65	(	(	PUNCT
ftr-453	1277	66	“	"	PUNCT
ftr-453	1277	67	[	[	X
ftr-453	1277	68	t]he	t]he	ADV
ftr-453	1277	69	private	private	ADJ
ftr-453	1277	70	benefit	benefit	NOUN
ftr-453	1277	71	prohibition	prohibition	NOUN
ftr-453	1277	72	is	be	AUX
ftr-453	1277	73	defined	define	VERB
ftr-453	1277	74	by	by	ADP
ftr-453	1277	75	reference	reference	NOUN
ftr-453	1277	76	to	to	ADP
ftr-453	1277	77	the	the	DET
ftr-453	1277	78	requirement	requirement	NOUN
ftr-453	1277	79	that	that	SCONJ
ftr-453	1277	80	the	the	DET
ftr-453	1277	81	organization	organization	NOUN
ftr-453	1277	82	operate	operate	VERB
ftr-453	1277	83	‘	'	PUNCT
ftr-453	1277	84	exclusively	exclusively	ADV
ftr-453	1277	85	’	'	PUNCT
ftr-453	1277	86	for	for	ADP
ftr-453	1277	87	an	an	DET
ftr-453	1277	88	exempt	exempt	ADJ
ftr-453	1277	89	purpose	purpose	NOUN
ftr-453	1277	90	in	in	ADP
ftr-453	1277	91	light	light	NOUN
ftr-453	1277	92	of	of	ADP
ftr-453	1277	93	the	the	DET
ftr-453	1277	94	regulatory	regulatory	ADJ
ftr-453	1277	95	definition	definition	NOUN
ftr-453	1277	96	of	of	ADP
ftr-453	1277	97	‘	'	PUNCT
ftr-453	1277	98	exclusively	exclusively	ADV
ftr-453	1277	99	’	'	PUNCT
ftr-453	1277	100	as	as	ADV
ftr-453	1277	101	all	all	PRON
ftr-453	1277	102	but	but	SCONJ
ftr-453	1277	103	an	an	DET
ftr-453	1277	104	‘	'	PUNCT
ftr-453	1277	105	insubstantial	insubstantial	ADJ
ftr-453	1277	106	part	part	NOUN
ftr-453	1277	107	’	'	PUNCT
ftr-453	1277	108	of	of	ADP
ftr-453	1277	109	the	the	DET
ftr-453	1277	110	organizations	organization	NOUN
ftr-453	1277	111	activities	activity	NOUN
ftr-453	1277	112	.	.	PUNCT
ftr-453	1277	113	”	"	PUNCT
ftr-453	1277	114	)	)	PUNCT
ftr-453	1277	115	.	.	PUNCT
ftr-453	1278	1	180	180	NUM
ftr-453	1278	2	.	.	PUNCT
ftr-453	1278	3	see	see	VERB
ftr-453	1278	4	regs	reg	NOUN
ftr-453	1278	5	.	.	PUNCT
ftr-453	1279	1	§	§	PROPN
ftr-453	1279	2	1.501(c)(3)-1(d)(1)(ii	1.501(c)(3)-1(d)(1)(ii	NUM
ftr-453	1279	3	)	)	PUNCT
ftr-453	1279	4	.	.	PUNCT
ftr-453	1280	1	181	181	X
ftr-453	1280	2	.	.	PUNCT
ftr-453	1281	1	see	see	VERB
ftr-453	1281	2	american	american	PROPN
ftr-453	1281	3	campaign	campaign	PROPN
ftr-453	1281	4	academy	academy	PROPN
ftr-453	1281	5	v.	v.	PROPN
ftr-453	1281	6	commissioner	commissioner	PROPN
ftr-453	1281	7	,	,	PUNCT
ftr-453	1281	8	92	92	NUM
ftr-453	1281	9	t.c	t.c	PROPN
ftr-453	1281	10	.	.	PROPN
ftr-453	1281	11	1053	1053	NUM
ftr-453	1281	12	,	,	PUNCT
ftr-453	1281	13	1066	1066	NUM
ftr-453	1281	14	(	(	PUNCT
ftr-453	1281	15	1989	1989	NUM
ftr-453	1281	16	)	)	PUNCT
ftr-453	1281	17	(	(	PUNCT
ftr-453	1281	18	“	"	PUNCT
ftr-453	1281	19	occasional	occasional	ADJ
ftr-453	1281	20	economic	economic	ADJ
ftr-453	1281	21	benefits	benefit	NOUN
ftr-453	1281	22	flowing	flow	VERB
ftr-453	1281	23	to	to	ADP
ftr-453	1281	24	persons	person	NOUN
ftr-453	1281	25	as	as	ADP
ftr-453	1281	26	an	an	DET
ftr-453	1281	27	incidental	incidental	ADJ
ftr-453	1281	28	consequence	consequence	NOUN
ftr-453	1281	29	of	of	ADP
ftr-453	1281	30	an	an	DET
ftr-453	1281	31	organization	organization	NOUN
ftr-453	1281	32	pursuing	pursue	VERB
ftr-453	1281	33	exempt	exempt	ADJ
ftr-453	1281	34	charitable	charitable	ADJ
ftr-453	1281	35	purposes	purpose	NOUN
ftr-453	1281	36	will	will	AUX
ftr-453	1281	37	not	not	PART
ftr-453	1281	38	generally	generally	ADV
ftr-453	1281	39	constitute	constitute	VERB
ftr-453	1281	40	prohibited	prohibit	VERB
ftr-453	1281	41	private	private	ADJ
ftr-453	1281	42	benefits	benefit	NOUN
ftr-453	1281	43	.	.	PUNCT
ftr-453	1281	44	”	"	PUNCT
ftr-453	1282	1	)	)	PUNCT
ftr-453	1282	2	810	810	NUM
ftr-453	1282	3	florida	florida	PROPN
ftr-453	1282	4	tax	tax	PROPN
ftr-453	1282	5	review	review	NOUN
ftr-453	1282	6	[	[	X
ftr-453	1282	7	vol	vol	NOUN
ftr-453	1282	8	.	.	PUNCT
ftr-453	1282	9	4:12	4:12	NUM
ftr-453	1282	10	includes	include	VERB
ftr-453	1282	11	any	any	DET
ftr-453	1282	12	“	"	PUNCT
ftr-453	1282	13	advantage	advantage	NOUN
ftr-453	1282	14	,	,	PUNCT
ftr-453	1282	15	profit	profit	NOUN
ftr-453	1282	16	,	,	PUNCT
ftr-453	1282	17	fruit	fruit	NOUN
ftr-453	1282	18	,	,	PUNCT
ftr-453	1282	19	privilege	privilege	NOUN
ftr-453	1282	20	,	,	PUNCT
ftr-453	1282	21	gain	gain	NOUN
ftr-453	1282	22	,	,	PUNCT
ftr-453	1282	23	or	or	CCONJ
ftr-453	1282	24	interest	interest	NOUN
ftr-453	1282	25	.	.	PUNCT
ftr-453	1282	26	”	"	PUNCT
ftr-453	1283	1	the	the	DET
ftr-453	1283	2	quoted182	quoted182	PROPN
ftr-453	1283	3	words	word	NOUN
ftr-453	1283	4	seem	seem	VERB
ftr-453	1283	5	only	only	ADV
ftr-453	1283	6	roughly	roughly	ADV
ftr-453	1283	7	synonymous	synonymous	ADJ
ftr-453	1283	8	and	and	CCONJ
ftr-453	1283	9	the	the	DET
ftr-453	1283	10	search	search	NOUN
ftr-453	1283	11	for	for	ADP
ftr-453	1283	12	common	common	ADJ
ftr-453	1283	13	meaning	meaning	NOUN
ftr-453	1283	14	is	be	AUX
ftr-453	1283	15	somewhat	somewhat	ADV
ftr-453	1283	16	elusive	elusive	ADJ
ftr-453	1283	17	.	.	PUNCT
ftr-453	1284	1	in	in	ADP
ftr-453	1284	2	practice	practice	NOUN
ftr-453	1284	3	,	,	PUNCT
ftr-453	1284	4	though	though	ADV
ftr-453	1284	5	,	,	PUNCT
ftr-453	1284	6	private	private	ADJ
ftr-453	1284	7	benefit	benefit	NOUN
ftr-453	1284	8	results	result	NOUN
ftr-453	1284	9	when	when	SCONJ
ftr-453	1284	10	charity183	charity183	PROPN
ftr-453	1284	11	provides	provide	VERB
ftr-453	1284	12	a	a	DET
ftr-453	1284	13	special	special	ADJ
ftr-453	1284	14	dispensation	dispensation	NOUN
ftr-453	1284	15	to	to	ADP
ftr-453	1284	16	a	a	DET
ftr-453	1284	17	noncharitable	noncharitable	ADJ
ftr-453	1284	18	person	person	NOUN
ftr-453	1284	19	or	or	CCONJ
ftr-453	1284	20	select	select	ADJ
ftr-453	1284	21	group	group	NOUN
ftr-453	1284	22	of	of	ADP
ftr-453	1284	23	persons	person	NOUN
ftr-453	1284	24	.	.	PUNCT
ftr-453	1285	1	if	if	SCONJ
ftr-453	1285	2	the	the	DET
ftr-453	1285	3	benefit	benefit	NOUN
ftr-453	1285	4	is	be	AUX
ftr-453	1285	5	not	not	PART
ftr-453	1285	6	an	an	DET
ftr-453	1285	7	inherent	inherent	ADJ
ftr-453	1285	8	consequence	consequence	NOUN
ftr-453	1285	9	of	of	ADP
ftr-453	1285	10	achieving	achieve	VERB
ftr-453	1285	11	a184	a184	CCONJ
ftr-453	1285	12	charitable	charitable	ADJ
ftr-453	1285	13	purpose	purpose	NOUN
ftr-453	1285	14	–	–	PUNCT
ftr-453	1285	15	i.e.	i.e.	X
ftr-453	1285	16	,	,	PUNCT
ftr-453	1285	17	if	if	SCONJ
ftr-453	1285	18	the	the	DET
ftr-453	1285	19	purpose	purpose	NOUN
ftr-453	1285	20	can	can	AUX
ftr-453	1285	21	be	be	AUX
ftr-453	1285	22	achieved	achieve	VERB
ftr-453	1285	23	without	without	ADP
ftr-453	1285	24	the	the	DET
ftr-453	1285	25	special	special	ADJ
ftr-453	1285	26	dispensation	dispensation	NOUN
ftr-453	1285	27	–	–	PUNCT
ftr-453	1285	28	the	the	DET
ftr-453	1285	29	conferral	conferral	NOUN
ftr-453	1285	30	of	of	ADP
ftr-453	1285	31	the	the	DET
ftr-453	1285	32	benefit	benefit	NOUN
ftr-453	1285	33	results	result	NOUN
ftr-453	1285	34	in	in	ADP
ftr-453	1285	35	a	a	DET
ftr-453	1285	36	violation	violation	NOUN
ftr-453	1285	37	of	of	ADP
ftr-453	1285	38	the	the	DET
ftr-453	1285	39	private	private	ADJ
ftr-453	1285	40	benefit	benefit	NOUN
ftr-453	1285	41	doctrine	doctrine	NOUN
ftr-453	1285	42	,	,	PUNCT
ftr-453	1285	43	regardless	regardless	ADV
ftr-453	1285	44	of	of	ADP
ftr-453	1285	45	the	the	DET
ftr-453	1285	46	overall	overall	ADJ
ftr-453	1285	47	public	public	ADJ
ftr-453	1285	48	benefit	benefit	NOUN
ftr-453	1285	49	provided	provide	VERB
ftr-453	1285	50	by	by	ADP
ftr-453	1285	51	the	the	DET
ftr-453	1285	52	organization	organization	NOUN
ftr-453	1285	53	.	.	PUNCT
ftr-453	1286	1	the	the	DET
ftr-453	1286	2	second	second	ADJ
ftr-453	1286	3	part	part	NOUN
ftr-453	1286	4	of	of	ADP
ftr-453	1286	5	the	the	DET
ftr-453	1286	6	private	private	ADJ
ftr-453	1286	7	benefit	benefit	NOUN
ftr-453	1286	8	prohibition	prohibition	NOUN
ftr-453	1286	9	holds	hold	VERB
ftr-453	1286	10	that	that	SCONJ
ftr-453	1286	11	if185	if185	ADP
ftr-453	1286	12	182	182	NUM
ftr-453	1286	13	.	.	PUNCT
ftr-453	1287	1	see	see	VERB
ftr-453	1287	2	i	i	PRON
ftr-453	1287	3	d.	d.	PROPN
ftr-453	1287	4	at	at	ADP
ftr-453	1287	5	1065	1065	NUM
ftr-453	1287	6	-	-	SYM
ftr-453	1287	7	66	66	NUM
ftr-453	1287	8	.	.	PUNCT
ftr-453	1288	1	183	183	NUM
ftr-453	1288	2	.	.	PUNCT
ftr-453	1289	1	certainly	certainly	ADV
ftr-453	1289	2	,	,	PUNCT
ftr-453	1289	3	though	though	ADV
ftr-453	1289	4	,	,	PUNCT
ftr-453	1289	5	the	the	DET
ftr-453	1289	6	charity	charity	NOUN
ftr-453	1289	7	must	must	AUX
ftr-453	1289	8	somehow	somehow	ADV
ftr-453	1289	9	“	"	PUNCT
ftr-453	1289	10	enrich	enrich	VERB
ftr-453	1289	11	”	"	PUNCT
ftr-453	1289	12	private	private	ADJ
ftr-453	1289	13	interest	interest	NOUN
ftr-453	1289	14	,	,	PUNCT
ftr-453	1289	15	rather	rather	ADV
ftr-453	1289	16	than	than	ADP
ftr-453	1289	17	simply	simply	ADV
ftr-453	1289	18	engage	engage	VERB
ftr-453	1289	19	in	in	ADP
ftr-453	1289	20	noncharitable	noncharitable	ADJ
ftr-453	1289	21	quid	quid	ADJ
ftr-453	1289	22	pro	pro	X
ftr-453	1289	23	quo	quo	NOUN
ftr-453	1289	24	transactions	transaction	NOUN
ftr-453	1289	25	with	with	ADP
ftr-453	1289	26	noncharitable	noncharitable	ADJ
ftr-453	1289	27	private	private	ADJ
ftr-453	1289	28	interests	interest	NOUN
ftr-453	1289	29	.	.	PUNCT
ftr-453	1290	1	otherwise	otherwise	ADV
ftr-453	1290	2	,	,	PUNCT
ftr-453	1290	3	the	the	DET
ftr-453	1290	4	private	private	ADJ
ftr-453	1290	5	benefit	benefit	NOUN
ftr-453	1290	6	doctrine	doctrine	NOUN
ftr-453	1290	7	would	would	AUX
ftr-453	1290	8	prevent	prevent	VERB
ftr-453	1290	9	charity	charity	NOUN
ftr-453	1290	10	from	from	ADP
ftr-453	1290	11	engaging	engage	VERB
ftr-453	1290	12	in	in	ADP
ftr-453	1290	13	any	any	DET
ftr-453	1290	14	unrelated	unrelated	ADJ
ftr-453	1290	15	trade	trade	NOUN
ftr-453	1290	16	or	or	CCONJ
ftr-453	1290	17	business	business	NOUN
ftr-453	1290	18	,	,	PUNCT
ftr-453	1290	19	and	and	CCONJ
ftr-453	1290	20	that	that	DET
ftr-453	1290	21	result	result	NOUN
ftr-453	1290	22	would	would	AUX
ftr-453	1290	23	render	render	VERB
ftr-453	1290	24	irc	irc	AUX
ftr-453	1290	25	§	§	PROPN
ftr-453	1290	26	§	§	PROPN
ftr-453	1290	27	511	511	NUM
ftr-453	1290	28	-	-	SYM
ftr-453	1290	29	13	13	NUM
ftr-453	1290	30	(	(	PUNCT
ftr-453	1290	31	the	the	DET
ftr-453	1290	32	provisions	provision	NOUN
ftr-453	1290	33	which	which	PRON
ftr-453	1290	34	allow	allow	VERB
ftr-453	1290	35	charity	charity	NOUN
ftr-453	1290	36	to	to	PART
ftr-453	1290	37	engage	engage	VERB
ftr-453	1290	38	in	in	ADP
ftr-453	1290	39	limited	limited	ADJ
ftr-453	1290	40	unrelated	unrelated	ADJ
ftr-453	1290	41	trade	trade	NOUN
ftr-453	1290	42	or	or	CCONJ
ftr-453	1290	43	business	business	NOUN
ftr-453	1290	44	)	)	PUNCT
ftr-453	1290	45	meaningless	meaningless	ADJ
ftr-453	1290	46	.	.	PUNCT
ftr-453	1291	1	184	184	NUM
ftr-453	1291	2	.	.	X
ftr-453	1292	1	for	for	ADP
ftr-453	1292	2	a	a	DET
ftr-453	1292	3	more	more	ADJ
ftr-453	1292	4	in	in	ADP
ftr-453	1292	5	-	-	PUNCT
ftr-453	1292	6	depth	depth	NOUN
ftr-453	1292	7	discussion	discussion	NOUN
ftr-453	1292	8	of	of	ADP
ftr-453	1292	9	my	my	PRON
ftr-453	1292	10	formulation	formulation	NOUN
ftr-453	1292	11	of	of	ADP
ftr-453	1292	12	the	the	DET
ftr-453	1292	13	private	private	ADJ
ftr-453	1292	14	benefit	benefit	NOUN
ftr-453	1292	15	doctrine	doctrine	NOUN
ftr-453	1292	16	see	see	VERB
ftr-453	1292	17	darryll	darryll	PROPN
ftr-453	1292	18	k.	k.	PROPN
ftr-453	1292	19	jones	jones	PROPN
ftr-453	1292	20	,	,	PUNCT
ftr-453	1292	21	private	private	ADJ
ftr-453	1292	22	benefit	benefit	NOUN
ftr-453	1292	23	and	and	CCONJ
ftr-453	1292	24	the	the	DET
ftr-453	1292	25	unanswered	unanswered	ADJ
ftr-453	1292	26	questions	question	NOUN
ftr-453	1292	27	from	from	ADP
ftr-453	1292	28	redlands	redland	NOUN
ftr-453	1292	29	surgical	surgical	ADJ
ftr-453	1292	30	services	service	NOUN
ftr-453	1292	31	,	,	PUNCT
ftr-453	1292	32	89	89	NUM
ftr-453	1292	33	tax	tax	NOUN
ftr-453	1292	34	notes	note	NOUN
ftr-453	1292	35	121	121	NUM
ftr-453	1292	36	(	(	PUNCT
ftr-453	1292	37	oct	oct	PROPN
ftr-453	1292	38	.	.	PROPN
ftr-453	1292	39	2	2	NUM
ftr-453	1292	40	,	,	PUNCT
ftr-453	1292	41	2000	2000	NUM
ftr-453	1292	42	)	)	PUNCT
ftr-453	1292	43	.	.	PUNCT
ftr-453	1293	1	in	in	ADP
ftr-453	1293	2	american	american	PROPN
ftr-453	1293	3	campaign	campaign	PROPN
ftr-453	1293	4	academy	academy	PROPN
ftr-453	1293	5	,	,	PUNCT
ftr-453	1293	6	the	the	DET
ftr-453	1293	7	tax	tax	NOUN
ftr-453	1293	8	court	court	NOUN
ftr-453	1293	9	distinguished	distinguish	VERB
ftr-453	1293	10	between	between	ADP
ftr-453	1293	11	inherent	inherent	ADJ
ftr-453	1293	12	benefits	benefit	NOUN
ftr-453	1293	13	to	to	ADP
ftr-453	1293	14	individual	individual	ADJ
ftr-453	1293	15	students	student	NOUN
ftr-453	1293	16	who	who	PRON
ftr-453	1293	17	enrolled	enrol	VERB
ftr-453	1293	18	in	in	ADP
ftr-453	1293	19	a	a	DET
ftr-453	1293	20	charitable	charitable	ADJ
ftr-453	1293	21	educational	educational	ADJ
ftr-453	1293	22	institution	institution	NOUN
ftr-453	1293	23	,	,	PUNCT
ftr-453	1293	24	and	and	CCONJ
ftr-453	1293	25	unnecessary	unnecessary	ADJ
ftr-453	1293	26	benefits	benefit	NOUN
ftr-453	1293	27	to	to	ADP
ftr-453	1293	28	a	a	DET
ftr-453	1293	29	particular	particular	ADJ
ftr-453	1293	30	organization	organization	NOUN
ftr-453	1293	31	(	(	PUNCT
ftr-453	1293	32	the	the	DET
ftr-453	1293	33	republican	republican	PROPN
ftr-453	1293	34	party	party	PROPN
ftr-453	1293	35	,	,	PUNCT
ftr-453	1293	36	since	since	SCONJ
ftr-453	1293	37	it	it	PRON
ftr-453	1293	38	appeared	appear	VERB
ftr-453	1293	39	that	that	SCONJ
ftr-453	1293	40	the	the	DET
ftr-453	1293	41	organization	organization	NOUN
ftr-453	1293	42	served	serve	VERB
ftr-453	1293	43	as	as	ADP
ftr-453	1293	44	a	a	DET
ftr-453	1293	45	training	training	NOUN
ftr-453	1293	46	program	program	NOUN
ftr-453	1293	47	for	for	ADP
ftr-453	1293	48	republican	republican	PROPN
ftr-453	1293	49	party	party	PROPN
ftr-453	1293	50	campaign	campaign	NOUN
ftr-453	1293	51	workers	worker	NOUN
ftr-453	1293	52	)	)	PUNCT
ftr-453	1293	53	.	.	PUNCT
ftr-453	1294	1	92	92	NUM
ftr-453	1294	2	t.c	t.c	PROPN
ftr-453	1294	3	.	.	PROPN
ftr-453	1294	4	1053	1053	NUM
ftr-453	1294	5	,	,	PUNCT
ftr-453	1294	6	1074	1074	NUM
ftr-453	1294	7	(	(	PUNCT
ftr-453	1294	8	1989	1989	NUM
ftr-453	1294	9	)	)	PUNCT
ftr-453	1294	10	.	.	PUNCT
ftr-453	1295	1	the	the	DET
ftr-453	1295	2	former	former	ADJ
ftr-453	1295	3	benefits	benefit	NOUN
ftr-453	1295	4	are	be	AUX
ftr-453	1295	5	inherently	inherently	ADV
ftr-453	1295	6	necessary	necessary	ADJ
ftr-453	1295	7	to	to	PART
ftr-453	1295	8	accomplish	accomplish	VERB
ftr-453	1295	9	the	the	DET
ftr-453	1295	10	educational	educational	ADJ
ftr-453	1295	11	goal	goal	NOUN
ftr-453	1295	12	,	,	PUNCT
ftr-453	1295	13	the	the	DET
ftr-453	1295	14	latter	latter	ADJ
ftr-453	1295	15	are	be	AUX
ftr-453	1295	16	not	not	PART
ftr-453	1295	17	.	.	PUNCT
ftr-453	1296	1	see	see	VERB
ftr-453	1296	2	i	i	PRON
ftr-453	1296	3	d.	d.	PROPN
ftr-453	1296	4	cf	cf	PROPN
ftr-453	1296	5	.	.	PUNCT
ftr-453	1297	1	rev	rev	PROPN
ftr-453	1297	2	.	.	PUNCT
ftr-453	1297	3	rul	rul	NOUN
ftr-453	1297	4	.	.	PUNCT
ftr-453	1298	1	70	70	NUM
ftr-453	1298	2	-	-	SYM
ftr-453	1298	3	186	186	NUM
ftr-453	1298	4	,	,	PUNCT
ftr-453	1298	5	1970	1970	NUM
ftr-453	1298	6	-	-	SYM
ftr-453	1298	7	1	1	NUM
ftr-453	1298	8	c.b	c.b	PROPN
ftr-453	1298	9	.	.	PROPN
ftr-453	1298	10	129	129	NUM
ftr-453	1298	11	(	(	PUNCT
ftr-453	1298	12	1970	1970	NUM
ftr-453	1298	13	)	)	PUNCT
ftr-453	1298	14	(	(	PUNCT
ftr-453	1298	15	organization	organization	NOUN
ftr-453	1298	16	formed	form	VERB
ftr-453	1298	17	to	to	PART
ftr-453	1298	18	preserve	preserve	VERB
ftr-453	1298	19	and	and	CCONJ
ftr-453	1298	20	improve	improve	VERB
ftr-453	1298	21	a	a	DET
ftr-453	1298	22	lake	lake	NOUN
ftr-453	1298	23	could	could	AUX
ftr-453	1298	24	not	not	PART
ftr-453	1298	25	achieve	achieve	VERB
ftr-453	1298	26	its	its	PRON
ftr-453	1298	27	purpose	purpose	NOUN
ftr-453	1298	28	without	without	ADP
ftr-453	1298	29	conferring	confer	VERB
ftr-453	1298	30	special	special	ADJ
ftr-453	1298	31	benefit	benefit	NOUN
ftr-453	1298	32	on	on	ADP
ftr-453	1298	33	lake	lake	NOUN
ftr-453	1298	34	-	-	PUNCT
ftr-453	1298	35	front	front	NOUN
ftr-453	1298	36	property	property	NOUN
ftr-453	1298	37	owners	owner	NOUN
ftr-453	1298	38	and	and	CCONJ
ftr-453	1298	39	therefore	therefore	ADV
ftr-453	1298	40	did	do	AUX
ftr-453	1298	41	not	not	PART
ftr-453	1298	42	violate	violate	VERB
ftr-453	1298	43	the	the	DET
ftr-453	1298	44	private	private	ADJ
ftr-453	1298	45	benefit	benefit	NOUN
ftr-453	1298	46	prohibition	prohibition	NOUN
ftr-453	1298	47	)	)	PUNCT
ftr-453	1298	48	.	.	PUNCT
ftr-453	1299	1	185	185	NUM
ftr-453	1299	2	.	.	PUNCT
ftr-453	1300	1	the	the	DET
ftr-453	1300	2	first	first	ADJ
ftr-453	1300	3	part	part	NOUN
ftr-453	1300	4	of	of	ADP
ftr-453	1300	5	this	this	DET
ftr-453	1300	6	statement	statement	NOUN
ftr-453	1300	7	is	be	AUX
ftr-453	1300	8	fairly	fairly	ADV
ftr-453	1300	9	derived	derive	VERB
ftr-453	1300	10	from	from	ADP
ftr-453	1300	11	american	american	ADJ
ftr-453	1300	12	campaign	campaign	NOUN
ftr-453	1300	13	academy	academy	NOUN
ftr-453	1300	14	which	which	PRON
ftr-453	1300	15	assumes	assume	VERB
ftr-453	1300	16	that	that	SCONJ
ftr-453	1300	17	the	the	DET
ftr-453	1300	18	private	private	ADJ
ftr-453	1300	19	benefit	benefit	NOUN
ftr-453	1300	20	occurs	occur	VERB
ftr-453	1300	21	as	as	ADP
ftr-453	1300	22	an	an	DET
ftr-453	1300	23	“	"	PUNCT
ftr-453	1300	24	incidental	incidental	ADJ
ftr-453	1300	25	consequence	consequence	NOUN
ftr-453	1300	26	”	"	PUNCT
ftr-453	1300	27	of	of	ADP
ftr-453	1300	28	charity	charity	NOUN
ftr-453	1300	29	’s	’s	PART
ftr-453	1300	30	“	"	PUNCT
ftr-453	1300	31	pursuing	pursue	VERB
ftr-453	1300	32	exempt	exempt	ADJ
ftr-453	1300	33	charitable	charitable	ADJ
ftr-453	1300	34	purposes	purpose	NOUN
ftr-453	1300	35	.	.	PUNCT
ftr-453	1300	36	”	"	PUNCT
ftr-453	1301	1	see	see	VERB
ftr-453	1301	2	supra	supra	PROPN
ftr-453	1301	3	note	note	NOUN
ftr-453	1301	4	181	181	NUM
ftr-453	1301	5	.	.	PUNCT
ftr-453	1302	1	the	the	DET
ftr-453	1302	2	second	second	ADJ
ftr-453	1302	3	part	part	NOUN
ftr-453	1302	4	of	of	ADP
ftr-453	1302	5	the	the	DET
ftr-453	1302	6	statement	statement	NOUN
ftr-453	1302	7	–	–	PUNCT
ftr-453	1302	8	that	that	SCONJ
ftr-453	1302	9	if	if	SCONJ
ftr-453	1302	10	charity	charity	NOUN
ftr-453	1302	11	is	be	AUX
ftr-453	1302	12	not	not	PART
ftr-453	1302	13	pursuing	pursue	VERB
ftr-453	1302	14	an	an	DET
ftr-453	1302	15	exempt	exempt	ADJ
ftr-453	1302	16	charitable	charitable	ADJ
ftr-453	1302	17	purpose	purpose	NOUN
ftr-453	1302	18	the	the	DET
ftr-453	1302	19	relative	relative	ADJ
ftr-453	1302	20	amounts	amount	NOUN
ftr-453	1302	21	of	of	ADP
ftr-453	1302	22	public	public	ADJ
ftr-453	1302	23	and	and	CCONJ
ftr-453	1302	24	private	private	ADJ
ftr-453	1302	25	benefit	benefit	NOUN
ftr-453	1302	26	are	be	AUX
ftr-453	1302	27	irrelevant	irrelevant	ADJ
ftr-453	1302	28	–	–	PUNCT
ftr-453	1302	29	seems	seem	VERB
ftr-453	1302	30	entirely	entirely	ADV
ftr-453	1302	31	logical	logical	ADJ
ftr-453	1302	32	but	but	CCONJ
ftr-453	1302	33	nevertheless	nevertheless	ADV
ftr-453	1302	34	more	more	ADV
ftr-453	1302	35	difficult	difficult	ADJ
ftr-453	1302	36	to	to	PART
ftr-453	1302	37	place	place	VERB
ftr-453	1302	38	within	within	ADP
ftr-453	1302	39	the	the	DET
ftr-453	1302	40	language	language	NOUN
ftr-453	1302	41	of	of	ADP
ftr-453	1302	42	relevant	relevant	ADJ
ftr-453	1302	43	caselaw	caselaw	NOUN
ftr-453	1302	44	.	.	PUNCT
ftr-453	1303	1	in	in	ADP
ftr-453	1303	2	fact	fact	NOUN
ftr-453	1303	3	,	,	PUNCT
ftr-453	1303	4	american	american	ADJ
ftr-453	1303	5	campaign	campaign	NOUN
ftr-453	1303	6	academy	academy	NOUN
ftr-453	1303	7	stated	state	VERB
ftr-453	1303	8	that	that	SCONJ
ftr-453	1303	9	prohibited	prohibit	VERB
ftr-453	1303	10	private	private	ADJ
ftr-453	1303	11	benefit	benefit	NOUN
ftr-453	1303	12	must	must	AUX
ftr-453	1303	13	be	be	AUX
ftr-453	1303	14	measured	measure	VERB
ftr-453	1303	15	against	against	ADP
ftr-453	1303	16	the	the	DET
ftr-453	1303	17	overall	overall	ADJ
ftr-453	1303	18	public	public	ADJ
ftr-453	1303	19	good	good	NOUN
ftr-453	1303	20	(	(	PUNCT
ftr-453	1303	21	in	in	ADP
ftr-453	1303	22	a	a	DET
ftr-453	1303	23	manner	manner	NOUN
ftr-453	1303	24	similar	similar	ADJ
ftr-453	1303	25	to	to	ADP
ftr-453	1303	26	the	the	DET
ftr-453	1303	27	“	"	PUNCT
ftr-453	1303	28	primary	primary	ADJ
ftr-453	1303	29	purpose	purpose	NOUN
ftr-453	1303	30	”	"	PUNCT
ftr-453	1303	31	analysis	analysis	NOUN
ftr-453	1303	32	)	)	PUNCT
ftr-453	1303	33	and	and	CCONJ
ftr-453	1303	34	that	that	SCONJ
ftr-453	1303	35	only	only	ADV
ftr-453	1303	36	if	if	SCONJ
ftr-453	1303	37	the	the	DET
ftr-453	1303	38	private	private	ADJ
ftr-453	1303	39	benefit	benefit	NOUN
ftr-453	1303	40	is	be	AUX
ftr-453	1303	41	substantial	substantial	ADJ
ftr-453	1303	42	will	will	AUX
ftr-453	1303	43	tax	tax	NOUN
ftr-453	1303	44	exemption	exemption	NOUN
ftr-453	1303	45	be	be	AUX
ftr-453	1303	46	justified	justify	VERB
ftr-453	1303	47	.	.	PUNCT
ftr-453	1304	1	92	92	NUM
ftr-453	1304	2	t.c	t.c	PROPN
ftr-453	1304	3	.	.	PROPN
ftr-453	1304	4	1066	1066	NUM
ftr-453	1304	5	.	.	PUNCT
ftr-453	1305	1	the	the	DET
ftr-453	1305	2	service	service	NOUN
ftr-453	1305	3	holds	hold	VERB
ftr-453	1305	4	to	to	ADP
ftr-453	1305	5	the	the	DET
ftr-453	1305	6	view	view	NOUN
ftr-453	1305	7	stated	state	VERB
ftr-453	1305	8	in	in	ADP
ftr-453	1305	9	the	the	DET
ftr-453	1305	10	text	text	NOUN
ftr-453	1305	11	:	:	PUNCT
ftr-453	1305	12	any	any	DET
ftr-453	1305	13	private	private	ADJ
ftr-453	1305	14	benefit	benefit	NOUN
ftr-453	1305	15	arising	arise	VERB
ftr-453	1305	16	from	from	ADP
ftr-453	1305	17	a	a	DET
ftr-453	1305	18	particular	particular	ADJ
ftr-453	1305	19	activity	activity	NOUN
ftr-453	1305	20	must	must	AUX
ftr-453	1305	21	be	be	AUX
ftr-453	1305	22	“	"	PUNCT
ftr-453	1305	23	incidental	incidental	ADJ
ftr-453	1305	24	”	"	PUNCT
ftr-453	1305	25	in	in	ADP
ftr-453	1305	26	both	both	CCONJ
ftr-453	1305	27	a	a	DET
ftr-453	1305	28	qualitative	qualitative	ADJ
ftr-453	1305	29	and	and	CCONJ
ftr-453	1305	30	quantitative	quantitative	ADJ
ftr-453	1305	31	sense	sense	NOUN
ftr-453	1305	32	to	to	ADP
ftr-453	1305	33	the	the	DET
ftr-453	1305	34	overall	overall	ADJ
ftr-453	1305	35	public	public	ADJ
ftr-453	1305	36	benefit	benefit	NOUN
ftr-453	1305	37	achieved	achieve	VERB
ftr-453	1305	38	by	by	ADP
ftr-453	1305	39	the	the	DET
ftr-453	1305	40	activity	activity	NOUN
ftr-453	1305	41	if	if	SCONJ
ftr-453	1305	42	the	the	DET
ftr-453	1305	43	organization	organization	NOUN
ftr-453	1305	44	is	be	AUX
ftr-453	1305	45	to	to	PART
ftr-453	1305	46	remain	remain	VERB
ftr-453	1305	47	exempt	exempt	ADJ
ftr-453	1305	48	.	.	PUNCT
ftr-453	1306	1	to	to	PART
ftr-453	1306	2	be	be	AUX
ftr-453	1306	3	qualitatively	qualitatively	ADV
ftr-453	1306	4	incidental	incidental	ADJ
ftr-453	1306	5	,	,	PUNCT
ftr-453	1306	6	a	a	DET
ftr-453	1306	7	private	private	ADJ
ftr-453	1306	8	benefit	benefit	NOUN
ftr-453	1306	9	must	must	AUX
ftr-453	1306	10	occur	occur	VERB
ftr-453	1306	11	as	as	ADP
ftr-453	1306	12	a	a	DET
ftr-453	1306	13	necessary	necessary	ADJ
ftr-453	1306	14	concomitant	concomitant	NOUN
ftr-453	1306	15	of	of	ADP
ftr-453	1306	16	the	the	DET
ftr-453	1306	17	activity	activity	NOUN
ftr-453	1306	18	that	that	PRON
ftr-453	1306	19	benefits	benefit	VERB
ftr-453	1306	20	the	the	DET
ftr-453	1306	21	public	public	NOUN
ftr-453	1306	22	at	at	ADP
ftr-453	1306	23	large	large	ADJ
ftr-453	1306	24	;	;	PUNCT
ftr-453	1306	25	in	in	ADP
ftr-453	1306	26	other	other	ADJ
ftr-453	1306	27	words	word	NOUN
ftr-453	1306	28	,	,	PUNCT
ftr-453	1306	29	the	the	DET
ftr-453	1306	30	benefit	benefit	NOUN
ftr-453	1306	31	to	to	ADP
ftr-453	1306	32	the	the	DET
ftr-453	1306	33	public	public	NOUN
ftr-453	1306	34	can	can	AUX
ftr-453	1306	35	not	not	PART
ftr-453	1306	36	be	be	AUX
ftr-453	1306	37	achieved	achieve	VERB
ftr-453	1306	38	without	without	ADP
ftr-453	1306	39	necessarily	necessarily	ADV
ftr-453	1306	40	benefitting	benefit	VERB
ftr-453	1306	41	private	private	ADJ
ftr-453	1306	42	individuals	individual	NOUN
ftr-453	1306	43	.	.	PUNCT
ftr-453	1307	1	such	such	ADJ
ftr-453	1307	2	benefits	benefit	NOUN
ftr-453	1307	3	might	might	AUX
ftr-453	1307	4	also	also	ADV
ftr-453	1307	5	be	be	AUX
ftr-453	1307	6	characterized	characterize	VERB
ftr-453	1307	7	as	as	ADP
ftr-453	1307	8	indirect	indirect	ADJ
ftr-453	1307	9	or	or	CCONJ
ftr-453	1307	10	unintentional	unintentional	ADJ
ftr-453	1307	11	.	.	PUNCT
ftr-453	1308	1	to	to	PART
ftr-453	1308	2	be	be	AUX
ftr-453	1308	3	qualitatively	qualitatively	ADV
ftr-453	1308	4	incidental	incidental	ADJ
ftr-453	1308	5	,	,	PUNCT
ftr-453	1308	6	a	a	DET
ftr-453	1308	7	benefit	benefit	NOUN
ftr-453	1308	8	must	must	AUX
ftr-453	1308	9	be	be	AUX
ftr-453	1308	10	insubstantial	insubstantial	ADJ
ftr-453	1308	11	when	when	SCONJ
ftr-453	1308	12	viewed	view	VERB
ftr-453	1308	13	in	in	ADP
ftr-453	1308	14	relation	relation	NOUN
ftr-453	1308	15	to	to	ADP
ftr-453	1308	16	the	the	DET
ftr-453	1308	17	public	public	ADJ
ftr-453	1308	18	benefit	benefit	NOUN
ftr-453	1308	19	conferred	confer	VERB
ftr-453	1308	20	by	by	ADP
ftr-453	1308	21	the	the	DET
ftr-453	1308	22	activity	activity	NOUN
ftr-453	1308	23	.	.	PUNCT
ftr-453	1309	1	it	it	PRON
ftr-453	1309	2	bears	bear	VERB
ftr-453	1309	3	emphasis	emphasis	NOUN
ftr-453	1309	4	that	that	SCONJ
ftr-453	1309	5	,	,	PUNCT
ftr-453	1309	6	even	even	ADV
ftr-453	1309	7	though	though	SCONJ
ftr-453	1309	8	exemption	exemption	NOUN
ftr-453	1309	9	of	of	ADP
ftr-453	1309	10	the	the	DET
ftr-453	1309	11	entire	entire	ADJ
ftr-453	1309	12	organization	organization	NOUN
ftr-453	1309	13	may	may	AUX
ftr-453	1309	14	be	be	AUX
ftr-453	1309	15	at	at	ADP
ftr-453	1309	16	stake	stake	NOUN
ftr-453	1309	17	,	,	PUNCT
ftr-453	1309	18	the	the	DET
ftr-453	1309	19	private	private	ADJ
ftr-453	1309	20	benefit	benefit	NOUN
ftr-453	1309	21	conferred	confer	VERB
ftr-453	1309	22	by	by	ADP
ftr-453	1309	23	an	an	DET
ftr-453	1309	24	activity	activity	NOUN
ftr-453	1309	25	or	or	CCONJ
ftr-453	1309	26	arrangement	arrangement	NOUN
ftr-453	1309	27	is	be	AUX
ftr-453	1309	28	balanced	balance	VERB
ftr-453	1309	29	only	only	ADV
ftr-453	1309	30	against	against	ADP
ftr-453	1309	31	the	the	DET
ftr-453	1309	32	public	public	ADJ
ftr-453	1309	33	benefit	benefit	NOUN
ftr-453	1309	34	conferred	confer	VERB
ftr-453	1309	35	by	by	ADP
ftr-453	1309	36	that	that	DET
ftr-453	1309	37	activity	activity	NOUN
ftr-453	1309	38	or	or	CCONJ
ftr-453	1309	39	arrangement	arrangement	NOUN
ftr-453	1309	40	,	,	PUNCT
ftr-453	1309	41	not	not	PART
ftr-453	1309	42	the	the	DET
ftr-453	1309	43	overall	overall	ADJ
ftr-453	1309	44	good	good	NOUN
ftr-453	1309	45	accomplished	accomplish	VERB
ftr-453	1309	46	by	by	ADP
ftr-453	1309	47	the	the	DET
ftr-453	1309	48	organization	organization	NOUN
ftr-453	1309	49	.	.	PUNCT
ftr-453	1310	1	gen	gen	PROPN
ftr-453	1310	2	.	.	PROPN
ftr-453	1310	3	couns	couns	PROPN
ftr-453	1310	4	.	.	PUNCT
ftr-453	1311	1	mem	mem	PROPN
ftr-453	1311	2	.	.	X
ftr-453	1312	1	39,862	39,862	NUM
ftr-453	1312	2	(	(	PUNCT
ftr-453	1312	3	dec	dec	PROPN
ftr-453	1312	4	.	.	PROPN
ftr-453	1312	5	2	2	NUM
ftr-453	1312	6	,	,	PUNCT
ftr-453	1312	7	1991	1991	NUM
ftr-453	1312	8	)	)	PUNCT
ftr-453	1312	9	(	(	PUNCT
ftr-453	1312	10	emphasis	emphasis	NOUN
ftr-453	1312	11	added	add	VERB
ftr-453	1312	12	)	)	PUNCT
ftr-453	1312	13	.	.	PUNCT
ftr-453	1313	1	both	both	DET
ftr-453	1313	2	major	major	ADJ
ftr-453	1313	3	treatises	treatise	NOUN
ftr-453	1313	4	regarding	regard	VERB
ftr-453	1313	5	tax	tax	NOUN
ftr-453	1313	6	exempt	exempt	ADJ
ftr-453	1313	7	organizations	organization	NOUN
ftr-453	1313	8	take	take	VERB
ftr-453	1313	9	a	a	DET
ftr-453	1313	10	rather	rather	ADV
ftr-453	1313	11	agnostic	agnostic	ADJ
ftr-453	1313	12	approach	approach	NOUN
ftr-453	1313	13	.	.	PUNCT
ftr-453	1314	1	see	see	VERB
ftr-453	1314	2	bruce	bruce	PROPN
ftr-453	1314	3	r.	r.	PROPN
ftr-453	1314	4	hopkins	hopkins	PROPN
ftr-453	1314	5	,	,	PUNCT
ftr-453	1314	6	the	the	DET
ftr-453	1314	7	law	law	NOUN
ftr-453	1314	8	of	of	ADP
ftr-453	1314	9	tax	tax	NOUN
ftr-453	1314	10	-	-	PUNCT
ftr-453	1314	11	exempt	exempt	ADJ
ftr-453	1314	12	organizations	organization	NOUN
ftr-453	1314	13	§	§	PROPN
ftr-453	1314	14	19.10	19.10	NUM
ftr-453	1314	15	(	(	PUNCT
ftr-453	1314	16	7th	7th	ADJ
ftr-453	1314	17	ed	ed	NOUN
ftr-453	1314	18	.	.	PROPN
ftr-453	1314	19	1998	1998	NUM
ftr-453	1314	20	)	)	PUNCT
ftr-453	1314	21	(	(	PUNCT
ftr-453	1314	22	describing	describe	VERB
ftr-453	1314	23	the	the	DET
ftr-453	1314	24	approach	approach	NOUN
ftr-453	1314	25	articulated	articulate	VERB
ftr-453	1314	26	in	in	ADP
ftr-453	1314	27	gen	gen	PROPN
ftr-453	1314	28	.	.	PROPN
ftr-453	1314	29	2001	2001	NUM
ftr-453	1314	30	]	]	PUNCT
ftr-453	1314	31	when	when	SCONJ
ftr-453	1314	32	charity	charity	NOUN
ftr-453	1314	33	aids	aids	PROPN
ftr-453	1314	34	tax	tax	NOUN
ftr-453	1314	35	shelters	shelter	NOUN
ftr-453	1314	36	811	811	NUM
ftr-453	1314	37	a	a	DET
ftr-453	1314	38	benefit	benefit	NOUN
ftr-453	1314	39	is	be	AUX
ftr-453	1314	40	a	a	DET
ftr-453	1314	41	necessary	necessary	ADJ
ftr-453	1314	42	consequence	consequence	NOUN
ftr-453	1314	43	,	,	PUNCT
ftr-453	1314	44	it	it	PRON
ftr-453	1314	45	must	must	AUX
ftr-453	1314	46	be	be	AUX
ftr-453	1314	47	insubstantial	insubstantial	ADJ
ftr-453	1314	48	in	in	ADP
ftr-453	1314	49	relationship	relationship	NOUN
ftr-453	1314	50	to	to	ADP
ftr-453	1314	51	the	the	DET
ftr-453	1314	52	public	public	ADJ
ftr-453	1314	53	gain	gain	NOUN
ftr-453	1314	54	derived	derive	VERB
ftr-453	1314	55	from	from	ADP
ftr-453	1314	56	the	the	DET
ftr-453	1314	57	same	same	ADJ
ftr-453	1314	58	activity	activity	NOUN
ftr-453	1314	59	.	.	PUNCT
ftr-453	1315	1	at	at	ADP
ftr-453	1315	2	this	this	DET
ftr-453	1315	3	point	point	NOUN
ftr-453	1315	4	,	,	PUNCT
ftr-453	1315	5	the	the	DET
ftr-453	1315	6	doctrine186	doctrine186	PROPN
ftr-453	1315	7	seems	seem	VERB
ftr-453	1315	8	identical	identical	ADJ
ftr-453	1315	9	to	to	ADP
ftr-453	1315	10	the	the	DET
ftr-453	1315	11	primary	primary	ADJ
ftr-453	1315	12	purpose	purpose	NOUN
ftr-453	1315	13	requirement	requirement	NOUN
ftr-453	1315	14	.	.	PUNCT
ftr-453	1316	1	the	the	DET
ftr-453	1316	2	significant	significant	ADJ
ftr-453	1316	3	difference	difference	NOUN
ftr-453	1316	4	,	,	PUNCT
ftr-453	1316	5	though	though	ADV
ftr-453	1316	6	,	,	PUNCT
ftr-453	1316	7	is	be	AUX
ftr-453	1316	8	that	that	SCONJ
ftr-453	1316	9	only	only	ADV
ftr-453	1316	10	the	the	DET
ftr-453	1316	11	single	single	ADJ
ftr-453	1316	12	activity	activity	NOUN
ftr-453	1316	13	resulting	result	VERB
ftr-453	1316	14	in	in	ADP
ftr-453	1316	15	private	private	ADJ
ftr-453	1316	16	gain	gain	NOUN
ftr-453	1316	17	is	be	AUX
ftr-453	1316	18	relevant	relevant	ADJ
ftr-453	1316	19	.	.	PUNCT
ftr-453	1317	1	the187	the187	NOUN
ftr-453	1317	2	analysis	analysis	NOUN
ftr-453	1317	3	looks	look	VERB
ftr-453	1317	4	to	to	ADP
ftr-453	1317	5	whether	whether	SCONJ
ftr-453	1317	6	the	the	DET
ftr-453	1317	7	private	private	ADJ
ftr-453	1317	8	benefit	benefit	NOUN
ftr-453	1317	9	from	from	ADP
ftr-453	1317	10	the	the	DET
ftr-453	1317	11	single	single	ADJ
ftr-453	1317	12	activity	activity	NOUN
ftr-453	1317	13	is	be	AUX
ftr-453	1317	14	insubstantial	insubstantial	ADJ
ftr-453	1317	15	relative	relative	NOUN
ftr-453	1317	16	to	to	ADP
ftr-453	1317	17	the	the	DET
ftr-453	1317	18	public	public	ADJ
ftr-453	1317	19	gain	gain	NOUN
ftr-453	1317	20	from	from	ADP
ftr-453	1317	21	that	that	DET
ftr-453	1317	22	same	same	ADJ
ftr-453	1317	23	activity	activity	NOUN
ftr-453	1317	24	.	.	PUNCT
ftr-453	1318	1	the	the	DET
ftr-453	1318	2	analysis188	analysis188	PROPN
ftr-453	1318	3	does	do	AUX
ftr-453	1318	4	not	not	PART
ftr-453	1318	5	compare	compare	VERB
ftr-453	1318	6	private	private	ADJ
ftr-453	1318	7	gain	gain	NOUN
ftr-453	1318	8	from	from	ADP
ftr-453	1318	9	the	the	DET
ftr-453	1318	10	single	single	ADJ
ftr-453	1318	11	activity	activity	NOUN
ftr-453	1318	12	with	with	ADP
ftr-453	1318	13	public	public	ADJ
ftr-453	1318	14	gain	gain	NOUN
ftr-453	1318	15	derived	derive	VERB
ftr-453	1318	16	from	from	ADP
ftr-453	1318	17	all	all	PRON
ftr-453	1318	18	of	of	ADP
ftr-453	1318	19	charity	charity	NOUN
ftr-453	1318	20	’s	’s	PART
ftr-453	1318	21	other	other	ADJ
ftr-453	1318	22	activities	activity	NOUN
ftr-453	1318	23	.	.	PUNCT
ftr-453	1319	1	thus	thus	ADV
ftr-453	1319	2	,	,	PUNCT
ftr-453	1319	3	for	for	ADP
ftr-453	1319	4	example	example	NOUN
ftr-453	1319	5	,	,	PUNCT
ftr-453	1319	6	an	an	DET
ftr-453	1319	7	exempt	exempt	ADJ
ftr-453	1319	8	hospital	hospital	NOUN
ftr-453	1319	9	that	that	PRON
ftr-453	1319	10	treats	treat	VERB
ftr-453	1319	11	thousands	thousand	NOUN
ftr-453	1319	12	of	of	ADP
ftr-453	1319	13	patients	patient	NOUN
ftr-453	1319	14	per	per	ADP
ftr-453	1319	15	year	year	NOUN
ftr-453	1319	16	and	and	CCONJ
ftr-453	1319	17	continuously	continuously	ADV
ftr-453	1319	18	supports	support	VERB
ftr-453	1319	19	scientific	scientific	ADJ
ftr-453	1319	20	research	research	NOUN
ftr-453	1319	21	does	do	AUX
ftr-453	1319	22	not	not	PART
ftr-453	1319	23	violate	violate	VERB
ftr-453	1319	24	the	the	DET
ftr-453	1319	25	affirmative	affirmative	ADJ
ftr-453	1319	26	primary	primary	ADJ
ftr-453	1319	27	purpose	purpose	NOUN
ftr-453	1319	28	requirement	requirement	NOUN
ftr-453	1319	29	merely	merely	ADV
ftr-453	1319	30	because	because	SCONJ
ftr-453	1319	31	it	it	PRON
ftr-453	1319	32	also	also	ADV
ftr-453	1319	33	enters	enter	VERB
ftr-453	1319	34	into	into	ADP
ftr-453	1319	35	a	a	DET
ftr-453	1319	36	joint	joint	ADJ
ftr-453	1319	37	venture	venture	NOUN
ftr-453	1319	38	with	with	ADP
ftr-453	1319	39	,	,	PUNCT
ftr-453	1319	40	and	and	CCONJ
ftr-453	1319	41	thereby	thereby	ADV
ftr-453	1319	42	provides	provide	VERB
ftr-453	1319	43	special	special	ADJ
ftr-453	1319	44	dispensation	dispensation	NOUN
ftr-453	1319	45	to	to	ADP
ftr-453	1319	46	,	,	PUNCT
ftr-453	1319	47	a	a	DET
ftr-453	1319	48	taxable	taxable	ADJ
ftr-453	1319	49	physician	physician	NOUN
ftr-453	1319	50	practice	practice	NOUN
ftr-453	1319	51	group	group	NOUN
ftr-453	1319	52	that	that	PRON
ftr-453	1319	53	serves	serve	VERB
ftr-453	1319	54	no	no	DET
ftr-453	1319	55	charitable	charitable	ADJ
ftr-453	1319	56	purpose	purpose	NOUN
ftr-453	1319	57	.	.	PUNCT
ftr-453	1320	1	obviously	obviously	ADV
ftr-453	1320	2	,	,	PUNCT
ftr-453	1320	3	a189	a189	PROPN
ftr-453	1320	4	quantitative	quantitative	ADJ
ftr-453	1320	5	comparison	comparison	NOUN
ftr-453	1320	6	shows	show	VERB
ftr-453	1320	7	that	that	SCONJ
ftr-453	1320	8	the	the	DET
ftr-453	1320	9	hospital	hospital	NOUN
ftr-453	1320	10	is	be	AUX
ftr-453	1320	11	“	"	PUNCT
ftr-453	1320	12	primarily	primarily	ADV
ftr-453	1320	13	”	"	PUNCT
ftr-453	1320	14	operated	operate	VERB
ftr-453	1320	15	to	to	PART
ftr-453	1320	16	achieve	achieve	VERB
ftr-453	1320	17	exempt	exempt	ADJ
ftr-453	1320	18	purposes	purpose	NOUN
ftr-453	1320	19	.	.	PUNCT
ftr-453	1321	1	though	though	SCONJ
ftr-453	1321	2	the	the	DET
ftr-453	1321	3	hospital	hospital	NOUN
ftr-453	1321	4	does	do	AUX
ftr-453	1321	5	not	not	PART
ftr-453	1321	6	violate	violate	VERB
ftr-453	1321	7	the	the	DET
ftr-453	1321	8	primary	primary	ADJ
ftr-453	1321	9	purpose	purpose	NOUN
ftr-453	1321	10	requirement	requirement	NOUN
ftr-453	1321	11	,	,	PUNCT
ftr-453	1321	12	it	it	PRON
ftr-453	1321	13	still	still	ADV
ftr-453	1321	14	forfeits	forfeit	VERB
ftr-453	1321	15	the	the	DET
ftr-453	1321	16	privilege	privilege	NOUN
ftr-453	1321	17	of	of	ADP
ftr-453	1321	18	tax	tax	NOUN
ftr-453	1321	19	exemption	exemption	NOUN
ftr-453	1321	20	because	because	SCONJ
ftr-453	1321	21	it	it	PRON
ftr-453	1321	22	confers	confer	VERB
ftr-453	1321	23	an	an	DET
ftr-453	1321	24	unnecessary	unnecessary	ADJ
ftr-453	1321	25	benefit	benefit	NOUN
ftr-453	1321	26	on	on	ADP
ftr-453	1321	27	the	the	DET
ftr-453	1321	28	taxable	taxable	ADJ
ftr-453	1321	29	joint	joint	ADJ
ftr-453	1321	30	venturer	venturer	NOUN
ftr-453	1321	31	in	in	ADP
ftr-453	1321	32	a	a	DET
ftr-453	1321	33	transaction	transaction	NOUN
ftr-453	1321	34	not	not	PART
ftr-453	1321	35	inherent	inherent	ADJ
ftr-453	1321	36	to	to	ADP
ftr-453	1321	37	a	a	DET
ftr-453	1321	38	charitable	charitable	ADJ
ftr-453	1321	39	accomplishment	accomplishment	NOUN
ftr-453	1321	40	.	.	PUNCT
ftr-453	1322	1	that	that	PRON
ftr-453	1322	2	is	is	ADV
ftr-453	1322	3	,	,	PUNCT
ftr-453	1322	4	the	the	DET
ftr-453	1322	5	benefit	benefit	NOUN
ftr-453	1322	6	conferred	confer	VERB
ftr-453	1322	7	on	on	ADP
ftr-453	1322	8	the190	the190	PROPN
ftr-453	1322	9	taxable	taxable	ADJ
ftr-453	1322	10	joint	joint	ADJ
ftr-453	1322	11	venturer	venturer	NOUN
ftr-453	1322	12	is	be	AUX
ftr-453	1322	13	not	not	PART
ftr-453	1322	14	an	an	DET
ftr-453	1322	15	unavoidable	unavoidable	ADJ
ftr-453	1322	16	consequence	consequence	NOUN
ftr-453	1322	17	of	of	ADP
ftr-453	1322	18	the	the	DET
ftr-453	1322	19	hospital	hospital	NOUN
ftr-453	1322	20	’s	’s	PART
ftr-453	1322	21	pursuit	pursuit	NOUN
ftr-453	1322	22	of	of	ADP
ftr-453	1322	23	the	the	DET
ftr-453	1322	24	purpose	purpose	NOUN
ftr-453	1322	25	for	for	ADP
ftr-453	1322	26	which	which	PRON
ftr-453	1322	27	it	it	PRON
ftr-453	1322	28	was	be	AUX
ftr-453	1322	29	granted	grant	VERB
ftr-453	1322	30	tax	tax	NOUN
ftr-453	1322	31	exemption	exemption	NOUN
ftr-453	1322	32	.	.	PUNCT
ftr-453	1323	1	private	private	ADJ
ftr-453	1323	2	benefit	benefit	NOUN
ftr-453	1323	3	results	result	NOUN
ftr-453	1323	4	but	but	CCONJ
ftr-453	1323	5	its	its	PRON
ftr-453	1323	6	occurrence	occurrence	NOUN
ftr-453	1323	7	does	do	AUX
ftr-453	1323	8	not	not	PART
ftr-453	1323	9	necessarily	necessarily	ADV
ftr-453	1323	10	prove	prove	VERB
ftr-453	1323	11	a	a	DET
ftr-453	1323	12	violation	violation	NOUN
ftr-453	1323	13	of	of	ADP
ftr-453	1323	14	the	the	DET
ftr-453	1323	15	primary	primary	ADJ
ftr-453	1323	16	purpose	purpose	NOUN
ftr-453	1323	17	requirement.191	requirement.191	NOUN
ftr-453	1323	18	couns	coun	NOUN
ftr-453	1323	19	.	.	PUNCT
ftr-453	1324	1	mem	mem	PROPN
ftr-453	1324	2	.	.	PUNCT
ftr-453	1324	3	(	(	PUNCT
ftr-453	1324	4	gcm	gcm	PROPN
ftr-453	1324	5	)	)	PUNCT
ftr-453	1324	6	39,862	39,862	NUM
ftr-453	1324	7	,	,	PUNCT
ftr-453	1324	8	but	but	CCONJ
ftr-453	1324	9	not	not	PART
ftr-453	1324	10	addressing	address	VERB
ftr-453	1324	11	whether	whether	SCONJ
ftr-453	1324	12	that	that	DET
ftr-453	1324	13	approach	approach	NOUN
ftr-453	1324	14	is	be	AUX
ftr-453	1324	15	consistent	consistent	ADJ
ftr-453	1324	16	with	with	ADP
ftr-453	1324	17	american	american	ADJ
ftr-453	1324	18	campaign	campaign	NOUN
ftr-453	1324	19	academy	academy	PROPN
ftr-453	1324	20	)	)	PUNCT
ftr-453	1324	21	;	;	PUNCT
ftr-453	1324	22	see	see	VERB
ftr-453	1324	23	hill	hill	NOUN
ftr-453	1324	24	and	and	CCONJ
ftr-453	1324	25	kirschten	kirschten	ADJ
ftr-453	1324	26	,	,	PUNCT
ftr-453	1324	27	supra	supra	PROPN
ftr-453	1324	28	note	note	NOUN
ftr-453	1324	29	175	175	NUM
ftr-453	1324	30	at	at	ADP
ftr-453	1324	31	¶	¶	PROPN
ftr-453	1324	32	2.03[2	2.03[2	NUM
ftr-453	1324	33	]	]	X
ftr-453	1324	34	(	(	PUNCT
ftr-453	1324	35	describing	describe	VERB
ftr-453	1324	36	the	the	DET
ftr-453	1324	37	gcm	gcm	PROPN
ftr-453	1324	38	39,862	39,862	NUM
ftr-453	1324	39	approach	approach	NOUN
ftr-453	1324	40	as	as	ADP
ftr-453	1324	41	the	the	DET
ftr-453	1324	42	“	"	PUNCT
ftr-453	1324	43	service	service	NOUN
ftr-453	1324	44	’s	’s	PART
ftr-453	1324	45	position	position	NOUN
ftr-453	1324	46	”	"	PUNCT
ftr-453	1324	47	)	)	PUNCT
ftr-453	1324	48	.	.	PUNCT
ftr-453	1325	1	one	one	NUM
ftr-453	1325	2	commentator	commentator	NOUN
ftr-453	1325	3	plainly	plainly	ADV
ftr-453	1325	4	asserts	assert	VERB
ftr-453	1325	5	that	that	SCONJ
ftr-453	1325	6	the	the	DET
ftr-453	1325	7	gcm	gcm	PROPN
ftr-453	1325	8	39,862	39,862	NUM
ftr-453	1325	9	approach	approach	NOUN
ftr-453	1325	10	is	be	AUX
ftr-453	1325	11	incorrect	incorrect	ADJ
ftr-453	1325	12	.	.	PUNCT
ftr-453	1326	1	see	see	VERB
ftr-453	1326	2	lucas	lucas	PROPN
ftr-453	1326	3	,	,	PUNCT
ftr-453	1326	4	supra	supra	PROPN
ftr-453	1326	5	note	note	NOUN
ftr-453	1326	6	179	179	NUM
ftr-453	1326	7	,	,	PUNCT
ftr-453	1326	8	at	at	ADP
ftr-453	1326	9	29	29	NUM
ftr-453	1326	10	.	.	PUNCT
ftr-453	1327	1	in	in	ADP
ftr-453	1327	2	my	my	PRON
ftr-453	1327	3	view	view	NOUN
ftr-453	1327	4	,	,	PUNCT
ftr-453	1327	5	the	the	DET
ftr-453	1327	6	gcm	gcm	PROPN
ftr-453	1327	7	39,862	39,862	NUM
ftr-453	1327	8	approach	approach	NOUN
ftr-453	1327	9	is	be	AUX
ftr-453	1327	10	correct	correct	ADJ
ftr-453	1327	11	for	for	ADP
ftr-453	1327	12	two	two	NUM
ftr-453	1327	13	reasons	reason	NOUN
ftr-453	1327	14	:	:	PUNCT
ftr-453	1327	15	first	first	ADV
ftr-453	1327	16	,	,	PUNCT
ftr-453	1327	17	the	the	DET
ftr-453	1327	18	private	private	ADJ
ftr-453	1327	19	benefit	benefit	NOUN
ftr-453	1327	20	doctrine	doctrine	NOUN
ftr-453	1327	21	is	be	AUX
ftr-453	1327	22	entirely	entirely	ADV
ftr-453	1327	23	a	a	DET
ftr-453	1327	24	creature	creature	NOUN
ftr-453	1327	25	of	of	ADP
ftr-453	1327	26	the	the	DET
ftr-453	1327	27	service	service	NOUN
ftr-453	1327	28	’s	’s	PART
ftr-453	1327	29	making	making	NOUN
ftr-453	1327	30	,	,	PUNCT
ftr-453	1327	31	though	though	SCONJ
ftr-453	1327	32	it	it	PRON
ftr-453	1327	33	does	do	AUX
ftr-453	1327	34	have	have	VERB
ftr-453	1327	35	logical	logical	ADJ
ftr-453	1327	36	connection	connection	NOUN
ftr-453	1327	37	to	to	ADP
ftr-453	1327	38	the	the	DET
ftr-453	1327	39	primary	primary	ADJ
ftr-453	1327	40	purpose	purpose	NOUN
ftr-453	1327	41	requirement	requirement	NOUN
ftr-453	1327	42	.	.	PUNCT
ftr-453	1328	1	putting	put	VERB
ftr-453	1328	2	aside	aside	ADV
ftr-453	1328	3	whether	whether	SCONJ
ftr-453	1328	4	the	the	DET
ftr-453	1328	5	service	service	NOUN
ftr-453	1328	6	has	have	AUX
ftr-453	1328	7	properly	properly	ADV
ftr-453	1328	8	promulgated	promulgate	VERB
ftr-453	1328	9	its	its	PRON
ftr-453	1328	10	approach	approach	NOUN
ftr-453	1328	11	and	and	CCONJ
ftr-453	1328	12	assuming	assume	VERB
ftr-453	1328	13	the	the	DET
ftr-453	1328	14	approach	approach	NOUN
ftr-453	1328	15	is	be	AUX
ftr-453	1328	16	not	not	PART
ftr-453	1328	17	an	an	DET
ftr-453	1328	18	abuse	abuse	NOUN
ftr-453	1328	19	of	of	ADP
ftr-453	1328	20	discretion	discretion	NOUN
ftr-453	1328	21	,	,	PUNCT
ftr-453	1328	22	it	it	PRON
ftr-453	1328	23	is	be	AUX
ftr-453	1328	24	the	the	DET
ftr-453	1328	25	service	service	NOUN
ftr-453	1328	26	’s	’s	PART
ftr-453	1328	27	meaning	meaning	NOUN
ftr-453	1328	28	that	that	SCONJ
ftr-453	1328	29	one	one	PRON
ftr-453	1328	30	seeks	seek	VERB
ftr-453	1328	31	in	in	ADP
ftr-453	1328	32	applying	apply	VERB
ftr-453	1328	33	the	the	DET
ftr-453	1328	34	private	private	ADJ
ftr-453	1328	35	benefit	benefit	NOUN
ftr-453	1328	36	doctrine	doctrine	NOUN
ftr-453	1328	37	.	.	PUNCT
ftr-453	1329	1	american	american	ADJ
ftr-453	1329	2	campaign	campaign	PROPN
ftr-453	1329	3	academy	academy	NOUN
ftr-453	1329	4	purports	purport	VERB
ftr-453	1329	5	to	to	PART
ftr-453	1329	6	interpret	interpret	VERB
ftr-453	1329	7	the	the	DET
ftr-453	1329	8	service	service	NOUN
ftr-453	1329	9	’s	’s	PART
ftr-453	1329	10	regulation	regulation	NOUN
ftr-453	1329	11	,	,	PUNCT
ftr-453	1329	12	not	not	PART
ftr-453	1329	13	the	the	DET
ftr-453	1329	14	statute	statute	NOUN
ftr-453	1329	15	.	.	PUNCT
ftr-453	1330	1	see	see	VERB
ftr-453	1330	2	92	92	NUM
ftr-453	1330	3	t.c	t.c	PROPN
ftr-453	1330	4	.	.	PROPN
ftr-453	1330	5	1053	1053	NUM
ftr-453	1330	6	.	.	PUNCT
ftr-453	1331	1	second	second	ADJ
ftr-453	1331	2	,	,	PUNCT
ftr-453	1331	3	it	it	PRON
ftr-453	1331	4	is	be	AUX
ftr-453	1331	5	manifestly	manifestly	ADV
ftr-453	1331	6	counter	counter	ADJ
ftr-453	1331	7	-	-	ADJ
ftr-453	1331	8	intuitive	intuitive	ADJ
ftr-453	1331	9	to	to	PART
ftr-453	1331	10	think	think	VERB
ftr-453	1331	11	that	that	SCONJ
ftr-453	1331	12	charity	charity	NOUN
ftr-453	1331	13	may	may	AUX
ftr-453	1331	14	give	give	VERB
ftr-453	1331	15	away	away	ADP
ftr-453	1331	16	part	part	NOUN
ftr-453	1331	17	of	of	ADP
ftr-453	1331	18	the	the	DET
ftr-453	1331	19	store	store	NOUN
ftr-453	1331	20	without	without	ADP
ftr-453	1331	21	jeopardizing	jeopardize	VERB
ftr-453	1331	22	its	its	PRON
ftr-453	1331	23	tax	tax	NOUN
ftr-453	1331	24	exemption	exemption	NOUN
ftr-453	1331	25	simply	simply	ADV
ftr-453	1331	26	because	because	SCONJ
ftr-453	1331	27	it	it	PRON
ftr-453	1331	28	does	do	AUX
ftr-453	1331	29	n’t	not	PART
ftr-453	1331	30	give	give	VERB
ftr-453	1331	31	away	away	ADP
ftr-453	1331	32	all	all	PRON
ftr-453	1331	33	or	or	CCONJ
ftr-453	1331	34	most	most	ADJ
ftr-453	1331	35	of	of	ADP
ftr-453	1331	36	the	the	DET
ftr-453	1331	37	store	store	NOUN
ftr-453	1331	38	.	.	PUNCT
ftr-453	1332	1	yet	yet	ADV
ftr-453	1332	2	that	that	PRON
ftr-453	1332	3	would	would	AUX
ftr-453	1332	4	be	be	AUX
ftr-453	1332	5	the	the	DET
ftr-453	1332	6	result	result	NOUN
ftr-453	1332	7	under	under	ADP
ftr-453	1332	8	an	an	DET
ftr-453	1332	9	approach	approach	NOUN
ftr-453	1332	10	that	that	PRON
ftr-453	1332	11	treated	treat	VERB
ftr-453	1332	12	the	the	DET
ftr-453	1332	13	private	private	ADJ
ftr-453	1332	14	benefit	benefit	NOUN
ftr-453	1332	15	prohibition	prohibition	NOUN
ftr-453	1332	16	in	in	ADP
ftr-453	1332	17	a	a	DET
ftr-453	1332	18	manner	manner	NOUN
ftr-453	1332	19	exactly	exactly	ADV
ftr-453	1332	20	as	as	SCONJ
ftr-453	1332	21	the	the	DET
ftr-453	1332	22	primary	primary	ADJ
ftr-453	1332	23	purpose	purpose	NOUN
ftr-453	1332	24	requirement	requirement	NOUN
ftr-453	1332	25	.	.	PUNCT
ftr-453	1333	1	186	186	NUM
ftr-453	1333	2	.	.	PUNCT
ftr-453	1334	1	see	see	VERB
ftr-453	1334	2	gen	gen	PROPN
ftr-453	1334	3	.	.	PROPN
ftr-453	1334	4	couns	couns	PROPN
ftr-453	1334	5	.	.	PUNCT
ftr-453	1335	1	mem	mem	PROPN
ftr-453	1335	2	.	.	X
ftr-453	1336	1	39,862	39,862	NUM
ftr-453	1336	2	(	(	PUNCT
ftr-453	1336	3	dec	dec	PROPN
ftr-453	1336	4	.	.	PROPN
ftr-453	1336	5	2	2	NUM
ftr-453	1336	6	,	,	PUNCT
ftr-453	1336	7	1991	1991	NUM
ftr-453	1336	8	)	)	PUNCT
ftr-453	1336	9	.	.	PUNCT
ftr-453	1337	1	187	187	NUM
ftr-453	1337	2	.	.	PUNCT
ftr-453	1338	1	see	see	VERB
ftr-453	1338	2	i	i	PRON
ftr-453	1338	3	d.	d.	PROPN
ftr-453	1338	4	(	(	PUNCT
ftr-453	1338	5	relevant	relevant	ADJ
ftr-453	1338	6	portion	portion	NOUN
ftr-453	1338	7	of	of	ADP
ftr-453	1338	8	which	which	PRON
ftr-453	1338	9	is	be	AUX
ftr-453	1338	10	quoted	quote	VERB
ftr-453	1338	11	in	in	ADP
ftr-453	1338	12	footnote	footnote	NOUN
ftr-453	1338	13	185	185	NUM
ftr-453	1338	14	)	)	PUNCT
ftr-453	1338	15	.	.	PUNCT
ftr-453	1339	1	188	188	NUM
ftr-453	1339	2	.	.	PUNCT
ftr-453	1339	3	see	see	VERB
ftr-453	1339	4	i	i	PRON
ftr-453	1339	5	d.	d.	PROPN
ftr-453	1339	6	189	189	NUM
ftr-453	1339	7	.	.	PUNCT
ftr-453	1340	1	see	see	VERB
ftr-453	1340	2	also	also	ADV
ftr-453	1340	3	gen	gen	PROPN
ftr-453	1340	4	.	.	PROPN
ftr-453	1340	5	couns	couns	PROPN
ftr-453	1340	6	.	.	PUNCT
ftr-453	1341	1	mem	mem	PROPN
ftr-453	1341	2	.	.	X
ftr-453	1342	1	39,862	39,862	NUM
ftr-453	1342	2	(	(	PUNCT
ftr-453	1342	3	nov	nov	PROPN
ftr-453	1342	4	.	.	PROPN
ftr-453	1342	5	22	22	NUM
ftr-453	1342	6	,	,	PUNCT
ftr-453	1342	7	1991	1991	NUM
ftr-453	1342	8	)	)	PUNCT
ftr-453	1342	9	.	.	PUNCT
ftr-453	1343	1	190	190	NUM
ftr-453	1343	2	.	.	PUNCT
ftr-453	1344	1	see	see	VERB
ftr-453	1344	2	i	i	PRON
ftr-453	1344	3	d.	d.	PROPN
ftr-453	1344	4	191	191	NUM
ftr-453	1344	5	.	.	PUNCT
ftr-453	1345	1	of	of	ADP
ftr-453	1345	2	course	course	NOUN
ftr-453	1345	3	,	,	PUNCT
ftr-453	1345	4	when	when	SCONJ
ftr-453	1345	5	an	an	DET
ftr-453	1345	6	organization	organization	NOUN
ftr-453	1345	7	engages	engage	VERB
ftr-453	1345	8	in	in	ADP
ftr-453	1345	9	only	only	ADV
ftr-453	1345	10	one	one	NUM
ftr-453	1345	11	activity	activity	NOUN
ftr-453	1345	12	,	,	PUNCT
ftr-453	1345	13	the	the	DET
ftr-453	1345	14	fact	fact	NOUN
ftr-453	1345	15	that	that	SCONJ
ftr-453	1345	16	the	the	DET
ftr-453	1345	17	activity	activity	NOUN
ftr-453	1345	18	results	result	VERB
ftr-453	1345	19	in	in	ADP
ftr-453	1345	20	private	private	ADJ
ftr-453	1345	21	benefit	benefit	NOUN
ftr-453	1345	22	(	(	PUNCT
ftr-453	1345	23	the	the	DET
ftr-453	1345	24	private	private	ADJ
ftr-453	1345	25	gain	gain	NOUN
ftr-453	1345	26	is	be	AUX
ftr-453	1345	27	substantial	substantial	ADJ
ftr-453	1345	28	relative	relative	ADJ
ftr-453	1345	29	to	to	ADP
ftr-453	1345	30	the	the	DET
ftr-453	1345	31	public	public	ADJ
ftr-453	1345	32	benefit	benefit	NOUN
ftr-453	1345	33	in	in	ADP
ftr-453	1345	34	that	that	DET
ftr-453	1345	35	one	one	NUM
ftr-453	1345	36	and	and	CCONJ
ftr-453	1345	37	only	only	ADJ
ftr-453	1345	38	activity	activity	NOUN
ftr-453	1345	39	)	)	PUNCT
ftr-453	1345	40	,	,	PUNCT
ftr-453	1345	41	necessitates	necessitate	VERB
ftr-453	1345	42	also	also	ADV
ftr-453	1345	43	a	a	DET
ftr-453	1345	44	finding	finding	NOUN
ftr-453	1345	45	that	that	SCONJ
ftr-453	1345	46	the	the	DET
ftr-453	1345	47	organization	organization	NOUN
ftr-453	1345	48	is	be	AUX
ftr-453	1345	49	not	not	PART
ftr-453	1345	50	operated	operate	VERB
ftr-453	1345	51	primarily	primarily	ADV
ftr-453	1345	52	for	for	ADP
ftr-453	1345	53	exempt	exempt	ADJ
ftr-453	1345	54	purposes	purpose	NOUN
ftr-453	1345	55	because	because	SCONJ
ftr-453	1345	56	the	the	DET
ftr-453	1345	57	nonexempt	nonexempt	NOUN
ftr-453	1345	58	activity	activity	NOUN
ftr-453	1345	59	is	be	AUX
ftr-453	1345	60	the	the	DET
ftr-453	1345	61	only	only	ADJ
ftr-453	1345	62	activity	activity	NOUN
ftr-453	1345	63	and	and	CCONJ
ftr-453	1345	64	by	by	ADP
ftr-453	1345	65	definition	definition	NOUN
ftr-453	1345	66	is	be	AUX
ftr-453	1345	67	substantial	substantial	ADJ
ftr-453	1345	68	.	.	PUNCT
ftr-453	1346	1	see	see	VERB
ftr-453	1346	2	redlands	redland	NOUN
ftr-453	1346	3	surgical	surgical	ADJ
ftr-453	1346	4	services	service	NOUN
ftr-453	1346	5	v.	v.	ADP
ftr-453	1346	6	commissioner	commissioner	PROPN
ftr-453	1346	7	,	,	PUNCT
ftr-453	1346	8	113	113	NUM
ftr-453	1346	9	t.c	t.c	PROPN
ftr-453	1346	10	.	.	PROPN
ftr-453	1347	1	47	47	NUM
ftr-453	1347	2	(	(	PUNCT
ftr-453	1347	3	1999	1999	NUM
ftr-453	1347	4	)	)	PUNCT
ftr-453	1347	5	(	(	PUNCT
ftr-453	1347	6	organization	organization	NOUN
ftr-453	1347	7	’s	’s	PART
ftr-453	1347	8	sole	sole	ADJ
ftr-453	1347	9	activity	activity	NOUN
ftr-453	1347	10	was	be	AUX
ftr-453	1347	11	to	to	PART
ftr-453	1347	12	participate	participate	VERB
ftr-453	1347	13	in	in	ADP
ftr-453	1347	14	a	a	DET
ftr-453	1347	15	health	health	NOUN
ftr-453	1347	16	care	care	NOUN
ftr-453	1347	17	joint	joint	ADJ
ftr-453	1347	18	venture	venture	NOUN
ftr-453	1347	19	that	that	PRON
ftr-453	1347	20	conferred	confer	VERB
ftr-453	1347	21	a	a	DET
ftr-453	1347	22	private	private	ADJ
ftr-453	1347	23	benefit	benefit	NOUN
ftr-453	1347	24	,	,	PUNCT
ftr-453	1347	25	therefore	therefore	ADV
ftr-453	1347	26	organization	organization	NOUN
ftr-453	1347	27	violated	violate	VERB
ftr-453	1347	28	primary	primary	ADJ
ftr-453	1347	29	purpose	purpose	NOUN
ftr-453	1347	30	test	test	NOUN
ftr-453	1347	31	)	)	PUNCT
ftr-453	1347	32	;	;	PUNCT
ftr-453	1348	1	american	american	PROPN
ftr-453	1348	2	campaign	campaign	PROPN
ftr-453	1348	3	academy	academy	PROPN
ftr-453	1348	4	,	,	PUNCT
ftr-453	1348	5	92	92	NUM
ftr-453	1348	6	t.c	t.c	PROPN
ftr-453	1348	7	.	.	PROPN
ftr-453	1348	8	1053	1053	NUM
ftr-453	1348	9	,	,	PUNCT
ftr-453	1348	10	1078	1078	NUM
ftr-453	1348	11	(	(	PUNCT
ftr-453	1348	12	1978	1978	NUM
ftr-453	1348	13	)	)	PUNCT
ftr-453	1348	14	(	(	PUNCT
ftr-453	1348	15	sole	sole	ADJ
ftr-453	1348	16	activity	activity	NOUN
ftr-453	1348	17	of	of	ADP
ftr-453	1348	18	operating	operate	VERB
ftr-453	1348	19	an	an	DET
ftr-453	1348	20	educational	educational	ADJ
ftr-453	1348	21	institute	institute	NOUN
ftr-453	1348	22	for	for	ADP
ftr-453	1348	23	812	812	NUM
ftr-453	1348	24	florida	florida	PROPN
ftr-453	1348	25	tax	tax	PROPN
ftr-453	1348	26	review	review	NOUN
ftr-453	1348	27	[	[	X
ftr-453	1348	28	vol	vol	NOUN
ftr-453	1348	29	.	.	PUNCT
ftr-453	1348	30	4:12	4:12	NUM
ftr-453	1348	31	the	the	DET
ftr-453	1348	32	relevance	relevance	NOUN
ftr-453	1348	33	of	of	ADP
ftr-453	1348	34	the	the	DET
ftr-453	1348	35	foregoing	forego	VERB
ftr-453	1348	36	discussion	discussion	NOUN
ftr-453	1348	37	is	be	AUX
ftr-453	1348	38	not	not	PART
ftr-453	1348	39	quite	quite	ADV
ftr-453	1348	40	apparent	apparent	ADJ
ftr-453	1348	41	without	without	ADP
ftr-453	1348	42	two	two	NUM
ftr-453	1348	43	other	other	ADJ
ftr-453	1348	44	supported	support	VERB
ftr-453	1348	45	assertions	assertion	NOUN
ftr-453	1348	46	.	.	PUNCT
ftr-453	1349	1	the	the	DET
ftr-453	1349	2	first	first	ADJ
ftr-453	1349	3	is	be	AUX
ftr-453	1349	4	that	that	SCONJ
ftr-453	1349	5	the	the	DET
ftr-453	1349	6	pursuit	pursuit	NOUN
ftr-453	1349	7	of	of	ADP
ftr-453	1349	8	capital	capital	NOUN
ftr-453	1349	9	via	via	ADP
ftr-453	1349	10	a	a	DET
ftr-453	1349	11	trade	trade	NOUN
ftr-453	1349	12	or	or	CCONJ
ftr-453	1349	13	business	business	NOUN
ftr-453	1349	14	,	,	PUNCT
ftr-453	1349	15	though	though	SCONJ
ftr-453	1349	16	perhaps	perhaps	ADV
ftr-453	1349	17	necessary	necessary	ADJ
ftr-453	1349	18	to	to	PART
ftr-453	1349	19	accomplish	accomplish	VERB
ftr-453	1349	20	other	other	ADJ
ftr-453	1349	21	exempt	exempt	ADJ
ftr-453	1349	22	goals	goal	NOUN
ftr-453	1349	23	,	,	PUNCT
ftr-453	1349	24	is	be	AUX
ftr-453	1349	25	not	not	PART
ftr-453	1349	26	itself	itself	PRON
ftr-453	1349	27	an	an	DET
ftr-453	1349	28	exempt	exempt	ADJ
ftr-453	1349	29	activity	activity	NOUN
ftr-453	1349	30	.	.	PUNCT
ftr-453	1350	1	it	it	PRON
ftr-453	1350	2	is	be	AUX
ftr-453	1350	3	instead	instead	ADV
ftr-453	1350	4	a	a	DET
ftr-453	1350	5	nonexempt	nonexempt	ADJ
ftr-453	1350	6	activity	activity	NOUN
ftr-453	1350	7	.	.	PUNCT
ftr-453	1351	1	to	to	ADP
ftr-453	1351	2	hold192	hold192	PROPN
ftr-453	1351	3	193	193	NUM
ftr-453	1351	4	otherwise	otherwise	ADV
ftr-453	1351	5	would	would	AUX
ftr-453	1351	6	be	be	AUX
ftr-453	1351	7	to	to	PART
ftr-453	1351	8	revive	revive	VERB
ftr-453	1351	9	the	the	DET
ftr-453	1351	10	statutorily	statutorily	ADV
ftr-453	1351	11	discredited	discredit	VERB
ftr-453	1351	12	“	"	PUNCT
ftr-453	1351	13	destination	destination	NOUN
ftr-453	1351	14	of	of	ADP
ftr-453	1351	15	income	income	NOUN
ftr-453	1351	16	”	"	PUNCT
ftr-453	1351	17	doctrine	doctrine	NOUN
ftr-453	1351	18	.	.	PUNCT
ftr-453	1352	1	that	that	DET
ftr-453	1352	2	doctrine	doctrine	NOUN
ftr-453	1352	3	allowed	allow	VERB
ftr-453	1352	4	an	an	DET
ftr-453	1352	5	entity	entity	NOUN
ftr-453	1352	6	to	to	PART
ftr-453	1352	7	claim	claim	VERB
ftr-453	1352	8	tax	tax	NOUN
ftr-453	1352	9	exemption	exemption	NOUN
ftr-453	1352	10	without	without	ADP
ftr-453	1352	11	regard	regard	NOUN
ftr-453	1352	12	to	to	ADP
ftr-453	1352	13	the	the	DET
ftr-453	1352	14	nature	nature	NOUN
ftr-453	1352	15	of	of	ADP
ftr-453	1352	16	the	the	DET
ftr-453	1352	17	activities	activity	NOUN
ftr-453	1352	18	in	in	ADP
ftr-453	1352	19	which	which	PRON
ftr-453	1352	20	the	the	DET
ftr-453	1352	21	entity	entity	NOUN
ftr-453	1352	22	actually	actually	ADV
ftr-453	1352	23	engaged	engage	VERB
ftr-453	1352	24	.	.	PUNCT
ftr-453	1353	1	if	if	SCONJ
ftr-453	1353	2	the	the	DET
ftr-453	1353	3	capital	capital	NOUN
ftr-453	1353	4	obtained	obtain	VERB
ftr-453	1353	5	thereby	thereby	ADV
ftr-453	1353	6	was	be	AUX
ftr-453	1353	7	devoted	devote	VERB
ftr-453	1353	8	to	to	ADP
ftr-453	1353	9	charitable	charitable	ADJ
ftr-453	1353	10	activities	activity	NOUN
ftr-453	1353	11	,	,	PUNCT
ftr-453	1353	12	the	the	DET
ftr-453	1353	13	entity	entity	NOUN
ftr-453	1353	14	achieved	achieve	VERB
ftr-453	1353	15	tax	tax	NOUN
ftr-453	1353	16	exempt	exempt	ADJ
ftr-453	1353	17	status	status	NOUN
ftr-453	1353	18	.	.	PUNCT
ftr-453	1354	1	thus	thus	ADV
ftr-453	1354	2	,	,	PUNCT
ftr-453	1354	3	a	a	DET
ftr-453	1354	4	macaroni	macaroni	NOUN
ftr-453	1354	5	factory	factory	NOUN
ftr-453	1354	6	that	that	PRON
ftr-453	1354	7	paid	pay	VERB
ftr-453	1354	8	all	all	PRON
ftr-453	1354	9	of	of	ADP
ftr-453	1354	10	its	its	PRON
ftr-453	1354	11	profits	profit	NOUN
ftr-453	1354	12	to	to	ADP
ftr-453	1354	13	new	new	PROPN
ftr-453	1354	14	york	york	PROPN
ftr-453	1354	15	university	university	PROPN
ftr-453	1354	16	and	and	CCONJ
ftr-453	1354	17	a	a	DET
ftr-453	1354	18	beach	beach	NOUN
ftr-453	1354	19	resort	resort	NOUN
ftr-453	1354	20	that	that	PRON
ftr-453	1354	21	devoted	devote	VERB
ftr-453	1354	22	all	all	DET
ftr-453	1354	23	its	its	PRON
ftr-453	1354	24	profits	profit	NOUN
ftr-453	1354	25	to	to	ADP
ftr-453	1354	26	a	a	DET
ftr-453	1354	27	home	home	NOUN
ftr-453	1354	28	for	for	ADP
ftr-453	1354	29	women194	women194	PROPN
ftr-453	1354	30	and	and	CCONJ
ftr-453	1354	31	orphans	orphan	NOUN
ftr-453	1354	32	were	be	AUX
ftr-453	1354	33	both	both	PRON
ftr-453	1354	34	previously	previously	ADV
ftr-453	1354	35	entitled	entitle	VERB
ftr-453	1354	36	to	to	ADP
ftr-453	1354	37	tax	tax	NOUN
ftr-453	1354	38	exemption	exemption	NOUN
ftr-453	1354	39	.	.	PUNCT
ftr-453	1355	1	the	the	DET
ftr-453	1355	2	law	law	NOUN
ftr-453	1355	3	has	have	VERB
ftr-453	1355	4	long195	long195	PROPN
ftr-453	1355	5	since	since	SCONJ
ftr-453	1355	6	rejected	reject	VERB
ftr-453	1355	7	the	the	DET
ftr-453	1355	8	destination	destination	NOUN
ftr-453	1355	9	of	of	ADP
ftr-453	1355	10	income	income	NOUN
ftr-453	1355	11	doctrine	doctrine	NOUN
ftr-453	1355	12	and	and	CCONJ
ftr-453	1355	13	,	,	PUNCT
ftr-453	1355	14	in	in	ADP
ftr-453	1355	15	doing	do	VERB
ftr-453	1355	16	so	so	ADV
ftr-453	1355	17	,	,	PUNCT
ftr-453	1355	18	established	establish	VERB
ftr-453	1355	19	that	that	SCONJ
ftr-453	1355	20	the	the	DET
ftr-453	1355	21	pursuit	pursuit	NOUN
ftr-453	1355	22	of	of	ADP
ftr-453	1355	23	capital	capital	NOUN
ftr-453	1355	24	,	,	PUNCT
ftr-453	1355	25	per	per	X
ftr-453	1355	26	se	se	X
ftr-453	1355	27	,	,	PUNCT
ftr-453	1355	28	is	be	AUX
ftr-453	1355	29	not	not	PART
ftr-453	1355	30	an	an	DET
ftr-453	1355	31	exempt	exempt	ADJ
ftr-453	1355	32	activity	activity	NOUN
ftr-453	1355	33	.	.	PUNCT
ftr-453	1356	1	the	the	DET
ftr-453	1356	2	second196	second196	PROPN
ftr-453	1356	3	assertion	assertion	NOUN
ftr-453	1356	4	is	be	AUX
ftr-453	1356	5	not	not	PART
ftr-453	1356	6	as	as	ADV
ftr-453	1356	7	well	well	ADV
ftr-453	1356	8	established	establish	VERB
ftr-453	1356	9	,	,	PUNCT
ftr-453	1356	10	but	but	CCONJ
ftr-453	1356	11	nevertheless	nevertheless	ADV
ftr-453	1356	12	logically	logically	ADV
ftr-453	1356	13	correct	correct	ADJ
ftr-453	1356	14	and	and	CCONJ
ftr-453	1356	15	defensible	defensible	ADJ
ftr-453	1356	16	.	.	PUNCT
ftr-453	1357	1	charity	charity	NOUN
ftr-453	1357	2	confers	confer	NOUN
ftr-453	1357	3	a	a	DET
ftr-453	1357	4	private	private	ADJ
ftr-453	1357	5	benefit	benefit	NOUN
ftr-453	1357	6	by	by	ADP
ftr-453	1357	7	lending	lend	VERB
ftr-453	1357	8	itself	itself	PRON
ftr-453	1357	9	to	to	ADP
ftr-453	1357	10	a	a	DET
ftr-453	1357	11	taxable	taxable	ADJ
ftr-453	1357	12	person	person	NOUN
ftr-453	1357	13	’s	’s	PART
ftr-453	1357	14	pursuit	pursuit	NOUN
ftr-453	1357	15	of	of	ADP
ftr-453	1357	16	a	a	DET
ftr-453	1357	17	tax	tax	NOUN
ftr-453	1357	18	benefit	benefit	NOUN
ftr-453	1357	19	.	.	PUNCT
ftr-453	1358	1	such	such	DET
ftr-453	1358	2	a	a	DET
ftr-453	1358	3	holding	holding	NOUN
ftr-453	1358	4	,	,	PUNCT
ftr-453	1358	5	though	though	SCONJ
ftr-453	1358	6	explicitly	explicitly	ADV
ftr-453	1358	7	articulated197	articulated197	PROPN
ftr-453	1358	8	only	only	ADV
ftr-453	1358	9	once	once	ADV
ftr-453	1358	10	,	,	PUNCT
ftr-453	1358	11	is	be	AUX
ftr-453	1358	12	entirely	entirely	ADV
ftr-453	1358	13	logical	logical	ADJ
ftr-453	1358	14	with	with	ADP
ftr-453	1358	15	the	the	DET
ftr-453	1358	16	notion	notion	NOUN
ftr-453	1358	17	that	that	SCONJ
ftr-453	1358	18	private	private	ADJ
ftr-453	1358	19	benefit	benefit	NOUN
ftr-453	1358	20	may	may	AUX
ftr-453	1358	21	be198	be198	VERB
ftr-453	1358	22	manifested	manifest	VERB
ftr-453	1358	23	in	in	ADP
ftr-453	1358	24	the	the	DET
ftr-453	1358	25	form	form	NOUN
ftr-453	1358	26	of	of	ADP
ftr-453	1358	27	an	an	DET
ftr-453	1358	28	“	"	PUNCT
ftr-453	1358	29	advantage	advantage	NOUN
ftr-453	1358	30	,	,	PUNCT
ftr-453	1358	31	profit	profit	NOUN
ftr-453	1358	32	,	,	PUNCT
ftr-453	1358	33	fruit	fruit	NOUN
ftr-453	1358	34	,	,	PUNCT
ftr-453	1358	35	privilege	privilege	NOUN
ftr-453	1358	36	,	,	PUNCT
ftr-453	1358	37	gain	gain	NOUN
ftr-453	1358	38	,	,	PUNCT
ftr-453	1358	39	or	or	CCONJ
ftr-453	1358	40	interest	interest	NOUN
ftr-453	1358	41	.	.	PUNCT
ftr-453	1358	42	”	"	PUNCT
ftr-453	1359	1	tax	tax	NOUN
ftr-453	1359	2	benefits	benefit	NOUN
ftr-453	1359	3	are	be	AUX
ftr-453	1359	4	,	,	PUNCT
ftr-453	1359	5	in	in	ADP
ftr-453	1359	6	a	a	DET
ftr-453	1359	7	real	real	ADJ
ftr-453	1359	8	sense	sense	NOUN
ftr-453	1359	9	,	,	PUNCT
ftr-453	1359	10	valuable	valuable	ADJ
ftr-453	1359	11	economic	economic	ADJ
ftr-453	1359	12	assets	asset	NOUN
ftr-453	1359	13	and199	and199	VERB
ftr-453	1359	14	charity	charity	NOUN
ftr-453	1359	15	’s	’s	PART
ftr-453	1359	16	conferral	conferral	NOUN
ftr-453	1359	17	of	of	ADP
ftr-453	1359	18	that	that	DET
ftr-453	1359	19	asset	asset	NOUN
ftr-453	1359	20	can	can	AUX
ftr-453	1359	21	be	be	AUX
ftr-453	1359	22	a	a	DET
ftr-453	1359	23	special	special	ADJ
ftr-453	1359	24	dispensation	dispensation	NOUN
ftr-453	1359	25	for	for	ADP
ftr-453	1359	26	the	the	DET
ftr-453	1359	27	benefit	benefit	NOUN
ftr-453	1359	28	of	of	ADP
ftr-453	1359	29	a	a	DET
ftr-453	1359	30	select	select	ADJ
ftr-453	1359	31	party	party	NOUN
ftr-453	1359	32	.	.	PUNCT
ftr-453	1360	1	these	these	DET
ftr-453	1360	2	two	two	NUM
ftr-453	1360	3	assertions	assertion	NOUN
ftr-453	1360	4	,	,	PUNCT
ftr-453	1360	5	combined	combine	VERB
ftr-453	1360	6	with	with	ADP
ftr-453	1360	7	the	the	DET
ftr-453	1360	8	recognition	recognition	NOUN
ftr-453	1360	9	that	that	SCONJ
ftr-453	1360	10	the	the	DET
ftr-453	1360	11	private	private	ADJ
ftr-453	1360	12	benefit	benefit	NOUN
ftr-453	1360	13	doctrine	doctrine	NOUN
ftr-453	1360	14	is	be	AUX
ftr-453	1360	15	a	a	DET
ftr-453	1360	16	distinct	distinct	ADJ
ftr-453	1360	17	requirement	requirement	NOUN
ftr-453	1360	18	of	of	ADP
ftr-453	1360	19	tax	tax	NOUN
ftr-453	1360	20	exemption	exemption	NOUN
ftr-453	1360	21	not	not	PART
ftr-453	1360	22	mitigated	mitigate	VERB
ftr-453	1360	23	by	by	ADP
ftr-453	1360	24	charity	charity	NOUN
ftr-453	1360	25	’s	’s	PART
ftr-453	1360	26	other	other	ADJ
ftr-453	1360	27	activities	activity	NOUN
ftr-453	1360	28	,	,	PUNCT
ftr-453	1360	29	finally	finally	ADV
ftr-453	1360	30	bring	bring	VERB
ftr-453	1360	31	us	we	PRON
ftr-453	1360	32	to	to	ADP
ftr-453	1360	33	the	the	DET
ftr-453	1360	34	first	first	ADJ
ftr-453	1360	35	theoretical	theoretical	ADJ
ftr-453	1360	36	basis	basis	NOUN
ftr-453	1360	37	upon	upon	SCONJ
ftr-453	1360	38	which	which	PRON
ftr-453	1360	39	to	to	PART
ftr-453	1360	40	address	address	VERB
ftr-453	1360	41	charity	charity	NOUN
ftr-453	1360	42	’s	’s	PART
ftr-453	1360	43	participation	participation	NOUN
ftr-453	1360	44	in	in	ADP
ftr-453	1360	45	tax	tax	NOUN
ftr-453	1360	46	shelters	shelter	NOUN
ftr-453	1360	47	.	.	PUNCT
ftr-453	1361	1	when	when	SCONJ
ftr-453	1361	2	charity	charity	NOUN
ftr-453	1361	3	aids	aid	VERB
ftr-453	1361	4	a	a	DET
ftr-453	1361	5	tax	tax	NOUN
ftr-453	1361	6	shelter	shelter	NOUN
ftr-453	1361	7	it	it	PRON
ftr-453	1361	8	is	be	AUX
ftr-453	1361	9	engaging	engage	VERB
ftr-453	1361	10	in	in	ADP
ftr-453	1361	11	a	a	DET
ftr-453	1361	12	nonexempt	nonexempt	ADJ
ftr-453	1361	13	activity	activity	NOUN
ftr-453	1361	14	that	that	PRON
ftr-453	1361	15	confers	confer	VERB
ftr-453	1361	16	a	a	DET
ftr-453	1361	17	benefit	benefit	NOUN
ftr-453	1361	18	on	on	ADP
ftr-453	1361	19	a	a	DET
ftr-453	1361	20	select	select	ADJ
ftr-453	1361	21	,	,	PUNCT
ftr-453	1361	22	noncharitable	noncharitable	PROPN
ftr-453	1361	23	beneficiary	beneficiary	NOUN
ftr-453	1361	24	.	.	PUNCT
ftr-453	1362	1	the	the	DET
ftr-453	1362	2	private	private	ADJ
ftr-453	1362	3	benefit	benefit	NOUN
ftr-453	1362	4	is	be	AUX
ftr-453	1362	5	composed	compose	VERB
ftr-453	1362	6	of	of	ADP
ftr-453	1362	7	the	the	DET
ftr-453	1362	8	tax	tax	NOUN
ftr-453	1362	9	benefit	benefit	NOUN
ftr-453	1362	10	conferred	confer	VERB
ftr-453	1362	11	by	by	ADP
ftr-453	1362	12	charity	charity	NOUN
ftr-453	1362	13	’s	’s	PART
ftr-453	1362	14	participation	participation	NOUN
ftr-453	1362	15	.	.	PUNCT
ftr-453	1363	1	it	it	PRON
ftr-453	1363	2	might	might	AUX
ftr-453	1363	3	still	still	ADV
ftr-453	1363	4	be	be	AUX
ftr-453	1363	5	operating	operate	VERB
ftr-453	1363	6	primarily	primarily	ADV
ftr-453	1363	7	for	for	ADP
ftr-453	1363	8	exempt	exempt	ADJ
ftr-453	1363	9	purposes	purpose	NOUN
ftr-453	1363	10	if	if	SCONJ
ftr-453	1363	11	its	its	PRON
ftr-453	1363	12	many	many	ADJ
ftr-453	1363	13	other	other	ADJ
ftr-453	1363	14	activities	activity	NOUN
ftr-453	1363	15	outweigh	outweigh	VERB
ftr-453	1363	16	republican	republican	ADJ
ftr-453	1363	17	campaign	campaign	NOUN
ftr-453	1363	18	workers	worker	NOUN
ftr-453	1363	19	resulted	result	VERB
ftr-453	1363	20	in	in	ADP
ftr-453	1363	21	private	private	ADJ
ftr-453	1363	22	benefit	benefit	NOUN
ftr-453	1363	23	,	,	PUNCT
ftr-453	1363	24	was	be	AUX
ftr-453	1363	25	therefore	therefore	ADV
ftr-453	1363	26	a	a	DET
ftr-453	1363	27	nonexempt	nonexempt	ADJ
ftr-453	1363	28	activity	activity	NOUN
ftr-453	1363	29	,	,	PUNCT
ftr-453	1363	30	and	and	CCONJ
ftr-453	1363	31	therefore	therefore	ADV
ftr-453	1363	32	caused	cause	VERB
ftr-453	1363	33	a	a	DET
ftr-453	1363	34	violation	violation	NOUN
ftr-453	1363	35	of	of	ADP
ftr-453	1363	36	the	the	DET
ftr-453	1363	37	private	private	ADJ
ftr-453	1363	38	benefit	benefit	NOUN
ftr-453	1363	39	and	and	CCONJ
ftr-453	1363	40	primary	primary	ADJ
ftr-453	1363	41	purpose	purpose	NOUN
ftr-453	1363	42	requirement	requirement	NOUN
ftr-453	1363	43	)	)	PUNCT
ftr-453	1363	44	;	;	PUNCT
ftr-453	1363	45	kj	kj	PROPN
ftr-453	1363	46	's	's	PART
ftr-453	1363	47	fund	fund	NOUN
ftr-453	1363	48	raisers	raiser	NOUN
ftr-453	1363	49	,	,	PUNCT
ftr-453	1363	50	inc	inc	PROPN
ftr-453	1363	51	.	.	PROPN
ftr-453	1364	1	v.	v.	PROPN
ftr-453	1364	2	commissioner	commissioner	PROPN
ftr-453	1364	3	,	,	PUNCT
ftr-453	1364	4	74	74	NUM
ftr-453	1364	5	t.c.m	t.c.m	NOUN
ftr-453	1364	6	.	.	PUNCT
ftr-453	1365	1	(	(	PUNCT
ftr-453	1365	2	cch	cch	NOUN
ftr-453	1365	3	)	)	PUNCT
ftr-453	1365	4	669	669	NUM
ftr-453	1365	5	,	,	PUNCT
ftr-453	1365	6	671	671	NUM
ftr-453	1365	7	-	-	SYM
ftr-453	1365	8	72	72	NUM
ftr-453	1365	9	(	(	PUNCT
ftr-453	1365	10	1997	1997	NUM
ftr-453	1365	11	)	)	PUNCT
ftr-453	1366	1	(	(	PUNCT
ftr-453	1366	2	the	the	DET
ftr-453	1366	3	operation	operation	NOUN
ftr-453	1366	4	of	of	ADP
ftr-453	1366	5	a	a	DET
ftr-453	1366	6	charitable	charitable	ADJ
ftr-453	1366	7	bingo	bingo	NOUN
ftr-453	1366	8	was	be	AUX
ftr-453	1366	9	an	an	DET
ftr-453	1366	10	exempt	exempt	ADJ
ftr-453	1366	11	activity	activity	NOUN
ftr-453	1366	12	,	,	PUNCT
ftr-453	1366	13	but	but	CCONJ
ftr-453	1366	14	the	the	DET
ftr-453	1366	15	manner	manner	NOUN
ftr-453	1366	16	of	of	ADP
ftr-453	1366	17	operation	operation	NOUN
ftr-453	1366	18	conferred	confer	VERB
ftr-453	1366	19	private	private	ADJ
ftr-453	1366	20	benefit	benefit	NOUN
ftr-453	1366	21	and	and	CCONJ
ftr-453	1366	22	thus	thus	ADV
ftr-453	1366	23	caused	cause	VERB
ftr-453	1366	24	a	a	DET
ftr-453	1366	25	violation	violation	NOUN
ftr-453	1366	26	of	of	ADP
ftr-453	1366	27	the	the	DET
ftr-453	1366	28	primary	primary	ADJ
ftr-453	1366	29	purpose	purpose	NOUN
ftr-453	1366	30	requirement	requirement	NOUN
ftr-453	1366	31	)	)	PUNCT
ftr-453	1366	32	.	.	PUNCT
ftr-453	1367	1	192	192	NUM
ftr-453	1367	2	.	.	PUNCT
ftr-453	1368	1	see	see	VERB
ftr-453	1368	2	irc	irc	PROPN
ftr-453	1368	3	§	§	PROPN
ftr-453	1368	4	502	502	NUM
ftr-453	1368	5	;	;	PUNCT
ftr-453	1368	6	irc	irc	PROPN
ftr-453	1368	7	§	§	PROPN
ftr-453	1368	8	513(a	513(a	NUM
ftr-453	1368	9	)	)	PUNCT
ftr-453	1368	10	.	.	PUNCT
ftr-453	1369	1	both	both	DET
ftr-453	1369	2	provisions	provision	NOUN
ftr-453	1369	3	are	be	AUX
ftr-453	1369	4	based	base	VERB
ftr-453	1369	5	on	on	ADP
ftr-453	1369	6	the	the	DET
ftr-453	1369	7	notion	notion	NOUN
ftr-453	1369	8	that	that	SCONJ
ftr-453	1369	9	an	an	DET
ftr-453	1369	10	ordinary	ordinary	ADJ
ftr-453	1369	11	trade	trade	NOUN
ftr-453	1369	12	or	or	CCONJ
ftr-453	1369	13	business	business	NOUN
ftr-453	1369	14	does	do	AUX
ftr-453	1369	15	not	not	PART
ftr-453	1369	16	become	become	VERB
ftr-453	1369	17	an	an	DET
ftr-453	1369	18	exempt	exempt	ADJ
ftr-453	1369	19	purpose	purpose	NOUN
ftr-453	1369	20	activity	activity	NOUN
ftr-453	1369	21	merely	merely	ADV
ftr-453	1369	22	because	because	SCONJ
ftr-453	1369	23	the	the	DET
ftr-453	1369	24	profits	profit	NOUN
ftr-453	1369	25	derived	derive	VERB
ftr-453	1369	26	therefrom	therefrom	NOUN
ftr-453	1369	27	are	be	AUX
ftr-453	1369	28	used	use	VERB
ftr-453	1369	29	to	to	PART
ftr-453	1369	30	support	support	VERB
ftr-453	1369	31	charitable	charitable	ADJ
ftr-453	1369	32	activities	activity	NOUN
ftr-453	1369	33	.	.	PUNCT
ftr-453	1370	1	193	193	NUM
ftr-453	1370	2	.	.	PUNCT
ftr-453	1371	1	university	university	NOUN
ftr-453	1371	2	hill	hill	PROPN
ftr-453	1371	3	foundation	foundation	PROPN
ftr-453	1371	4	v.	v.	PROPN
ftr-453	1371	5	commissioner	commissioner	PROPN
ftr-453	1371	6	,	,	PUNCT
ftr-453	1371	7	446	446	NUM
ftr-453	1371	8	f.2d	f.2d	NOUN
ftr-453	1371	9	701	701	NUM
ftr-453	1371	10	,	,	PUNCT
ftr-453	1371	11	704	704	NUM
ftr-453	1371	12	,	,	PUNCT
ftr-453	1371	13	708	708	NUM
ftr-453	1371	14	(	(	PUNCT
ftr-453	1371	15	9th	9th	ADJ
ftr-453	1371	16	cir	cir	NOUN
ftr-453	1371	17	.	.	PROPN
ftr-453	1371	18	1971	1971	NUM
ftr-453	1371	19	)	)	PUNCT
ftr-453	1371	20	(	(	PUNCT
ftr-453	1371	21	the	the	DET
ftr-453	1371	22	trade	trade	NOUN
ftr-453	1371	23	or	or	CCONJ
ftr-453	1371	24	business	business	NOUN
ftr-453	1371	25	of	of	ADP
ftr-453	1371	26	engaging	engage	VERB
ftr-453	1371	27	in	in	ADP
ftr-453	1371	28	bootstrap	bootstrap	NOUN
ftr-453	1371	29	sales	sale	NOUN
ftr-453	1371	30	is	be	AUX
ftr-453	1371	31	a	a	DET
ftr-453	1371	32	nonexempt	nonexempt	ADJ
ftr-453	1371	33	activity	activity	NOUN
ftr-453	1371	34	)	)	PUNCT
ftr-453	1371	35	.	.	PUNCT
ftr-453	1372	1	194	194	NUM
ftr-453	1372	2	.	.	PUNCT
ftr-453	1373	1	see	see	VERB
ftr-453	1373	2	c.f	c.f	PROPN
ftr-453	1373	3	.	.	PROPN
ftr-453	1373	4	mueller	mueller	PROPN
ftr-453	1373	5	co.	co.	PROPN
ftr-453	1374	1	v.	v.	PROPN
ftr-453	1374	2	commissioner	commissioner	PROPN
ftr-453	1374	3	,	,	PUNCT
ftr-453	1374	4	190	190	NUM
ftr-453	1374	5	f.2d	f.2d	NOUN
ftr-453	1374	6	120	120	NUM
ftr-453	1374	7	,	,	PUNCT
ftr-453	1374	8	123	123	NUM
ftr-453	1374	9	(	(	PUNCT
ftr-453	1374	10	3rd	3rd	ADJ
ftr-453	1374	11	cir	cir	NOUN
ftr-453	1374	12	.	.	PROPN
ftr-453	1374	13	1950	1950	NUM
ftr-453	1374	14	)	)	PUNCT
ftr-453	1374	15	.	.	PUNCT
ftr-453	1375	1	195	195	X
ftr-453	1375	2	.	.	X
ftr-453	1375	3	see	see	VERB
ftr-453	1375	4	roche	roche	PROPN
ftr-453	1375	5	’s	’s	PART
ftr-453	1375	6	beach	beach	PROPN
ftr-453	1375	7	,	,	PUNCT
ftr-453	1375	8	inc	inc	PROPN
ftr-453	1375	9	.	.	PROPN
ftr-453	1376	1	v.	v.	PROPN
ftr-453	1376	2	commissioner	commissioner	PROPN
ftr-453	1376	3	,	,	PUNCT
ftr-453	1376	4	96	96	NUM
ftr-453	1376	5	f.2d	f.2d	NOUN
ftr-453	1376	6	776	776	NUM
ftr-453	1376	7	,	,	PUNCT
ftr-453	1376	8	778	778	NUM
ftr-453	1376	9	(	(	PUNCT
ftr-453	1376	10	2nd	2nd	ADJ
ftr-453	1376	11	cir	cir	NOUN
ftr-453	1376	12	.	.	PROPN
ftr-453	1376	13	1938	1938	NUM
ftr-453	1376	14	)	)	PUNCT
ftr-453	1376	15	.	.	PUNCT
ftr-453	1377	1	196	196	NUM
ftr-453	1377	2	.	.	PUNCT
ftr-453	1378	1	irc	irc	PROPN
ftr-453	1378	2	§	§	PROPN
ftr-453	1378	3	§	§	PROPN
ftr-453	1378	4	502	502	NUM
ftr-453	1378	5	and	and	CCONJ
ftr-453	1378	6	511	511	NUM
ftr-453	1378	7	-	-	SYM
ftr-453	1378	8	13	13	NUM
ftr-453	1378	9	were	be	AUX
ftr-453	1378	10	added	add	VERB
ftr-453	1378	11	by	by	ADP
ftr-453	1378	12	the	the	DET
ftr-453	1378	13	revenue	revenue	NOUN
ftr-453	1378	14	act	act	NOUN
ftr-453	1378	15	of	of	ADP
ftr-453	1378	16	1950	1950	NUM
ftr-453	1378	17	.	.	PUNCT
ftr-453	1379	1	197	197	NUM
ftr-453	1379	2	.	.	PUNCT
ftr-453	1380	1	see	see	VERB
ftr-453	1380	2	housing	housing	NOUN
ftr-453	1380	3	pioneers	pioneer	NOUN
ftr-453	1380	4	,	,	PUNCT
ftr-453	1380	5	inc	inc	PROPN
ftr-453	1380	6	.	.	PROPN
ftr-453	1381	1	v.	v.	PROPN
ftr-453	1381	2	commissioner	commissioner	PROPN
ftr-453	1381	3	,	,	PUNCT
ftr-453	1381	4	65	65	NUM
ftr-453	1381	5	t.c.m	t.c.m	NOUN
ftr-453	1381	6	.	.	PUNCT
ftr-453	1382	1	(	(	PUNCT
ftr-453	1382	2	cch	cch	NOUN
ftr-453	1382	3	)	)	PUNCT
ftr-453	1382	4	2191	2191	NUM
ftr-453	1382	5	,	,	PUNCT
ftr-453	1382	6	2195	2195	NUM
ftr-453	1382	7	(	(	PUNCT
ftr-453	1382	8	1993	1993	NUM
ftr-453	1382	9	)	)	PUNCT
ftr-453	1382	10	aff’d	aff’d	VERB
ftr-453	1382	11	58	58	NUM
ftr-453	1382	12	f.3d	f.3d	NUM
ftr-453	1382	13	401	401	NUM
ftr-453	1382	14	(	(	PUNCT
ftr-453	1382	15	1995	1995	NUM
ftr-453	1382	16	)	)	PUNCT
ftr-453	1382	17	.	.	PUNCT
ftr-453	1383	1	(	(	PUNCT
ftr-453	1383	2	charitable	charitable	ADJ
ftr-453	1383	3	organization	organization	NOUN
ftr-453	1383	4	’s	’s	PART
ftr-453	1383	5	participation	participation	NOUN
ftr-453	1383	6	in	in	ADP
ftr-453	1383	7	a	a	DET
ftr-453	1383	8	joint	joint	ADJ
ftr-453	1383	9	venture	venture	NOUN
ftr-453	1383	10	to	to	PART
ftr-453	1383	11	develop	develop	VERB
ftr-453	1383	12	low	low	ADJ
ftr-453	1383	13	-	-	PUNCT
ftr-453	1383	14	income	income	NOUN
ftr-453	1383	15	housing	housing	NOUN
ftr-453	1383	16	allowed	allow	VERB
ftr-453	1383	17	“	"	PUNCT
ftr-453	1383	18	significant	significant	ADJ
ftr-453	1383	19	federal	federal	ADJ
ftr-453	1383	20	income	income	NOUN
ftr-453	1383	21	tax	tax	NOUN
ftr-453	1383	22	benefits	benefit	NOUN
ftr-453	1383	23	”	"	PUNCT
ftr-453	1383	24	to	to	PART
ftr-453	1383	25	flow	flow	VERB
ftr-453	1383	26	to	to	ADP
ftr-453	1383	27	the	the	DET
ftr-453	1383	28	non	non	ADJ
ftr-453	1383	29	-	-	ADJ
ftr-453	1383	30	exempt	exempt	ADJ
ftr-453	1383	31	partners	partner	NOUN
ftr-453	1383	32	in	in	ADP
ftr-453	1383	33	violation	violation	NOUN
ftr-453	1383	34	of	of	ADP
ftr-453	1383	35	the	the	DET
ftr-453	1383	36	private	private	ADJ
ftr-453	1383	37	benefit	benefit	NOUN
ftr-453	1383	38	doctrine	doctrine	NOUN
ftr-453	1383	39	)	)	PUNCT
ftr-453	1383	40	.	.	PUNCT
ftr-453	1384	1	198	198	NUM
ftr-453	1384	2	.	.	PUNCT
ftr-453	1385	1	see	see	VERB
ftr-453	1385	2	i	i	PRON
ftr-453	1385	3	d.	d.	PROPN
ftr-453	1385	4	199	199	NUM
ftr-453	1385	5	.	.	PUNCT
ftr-453	1386	1	american	american	PROPN
ftr-453	1386	2	campaign	campaign	PROPN
ftr-453	1386	3	academy	academy	PROPN
ftr-453	1386	4	,	,	PUNCT
ftr-453	1386	5	92	92	NUM
ftr-453	1386	6	t.c	t.c	PROPN
ftr-453	1386	7	.	.	PROPN
ftr-453	1386	8	1066	1066	NUM
ftr-453	1386	9	.	.	PUNCT
ftr-453	1387	1	2001	2001	NUM
ftr-453	1387	2	]	]	PUNCT
ftr-453	1387	3	when	when	SCONJ
ftr-453	1387	4	charity	charity	NOUN
ftr-453	1387	5	aids	aids	PROPN
ftr-453	1387	6	tax	tax	NOUN
ftr-453	1387	7	shelters	shelter	NOUN
ftr-453	1387	8	813	813	NUM
ftr-453	1387	9	its	its	PRON
ftr-453	1387	10	one	one	NUM
ftr-453	1387	11	-	-	PUNCT
ftr-453	1387	12	time	time	NOUN
ftr-453	1387	13	participation	participation	NOUN
ftr-453	1387	14	in	in	ADP
ftr-453	1387	15	a	a	DET
ftr-453	1387	16	tax	tax	NOUN
ftr-453	1387	17	shelter	shelter	NOUN
ftr-453	1387	18	.	.	PUNCT
ftr-453	1388	1	but	but	CCONJ
ftr-453	1388	2	in	in	ADP
ftr-453	1388	3	that	that	DET
ftr-453	1388	4	single	single	ADJ
ftr-453	1388	5	activity	activity	NOUN
ftr-453	1388	6	,	,	PUNCT
ftr-453	1388	7	there	there	PRON
ftr-453	1388	8	is	be	VERB
ftr-453	1388	9	no	no	DET
ftr-453	1388	10	public	public	ADJ
ftr-453	1388	11	gain	gain	NOUN
ftr-453	1388	12	since	since	SCONJ
ftr-453	1388	13	the	the	DET
ftr-453	1388	14	pursuit	pursuit	NOUN
ftr-453	1388	15	of	of	ADP
ftr-453	1388	16	capital	capital	NOUN
ftr-453	1388	17	,	,	PUNCT
ftr-453	1388	18	per	per	X
ftr-453	1388	19	se	se	X
ftr-453	1388	20	,	,	PUNCT
ftr-453	1388	21	is	be	AUX
ftr-453	1388	22	presumptively	presumptively	ADV
ftr-453	1388	23	a	a	DET
ftr-453	1388	24	nonexempt	nonexempt	ADJ
ftr-453	1388	25	activity	activity	NOUN
ftr-453	1388	26	.	.	PUNCT
ftr-453	1389	1	by	by	ADP
ftr-453	1389	2	definition	definition	NOUN
ftr-453	1389	3	,	,	PUNCT
ftr-453	1389	4	then	then	ADV
ftr-453	1389	5	,	,	PUNCT
ftr-453	1389	6	the	the	DET
ftr-453	1389	7	private	private	ADJ
ftr-453	1389	8	benefit	benefit	NOUN
ftr-453	1389	9	resulting	result	VERB
ftr-453	1389	10	from	from	ADP
ftr-453	1389	11	the	the	DET
ftr-453	1389	12	tax	tax	NOUN
ftr-453	1389	13	shelter200	shelter200	PROPN
ftr-453	1389	14	is	be	AUX
ftr-453	1389	15	unnecessary	unnecessary	ADJ
ftr-453	1389	16	.	.	PUNCT
ftr-453	1390	1	charity	charity	NOUN
ftr-453	1390	2	thereby	thereby	ADV
ftr-453	1390	3	violates	violate	VERB
ftr-453	1390	4	the	the	DET
ftr-453	1390	5	private	private	ADJ
ftr-453	1390	6	benefit	benefit	NOUN
ftr-453	1390	7	doctrine	doctrine	NOUN
ftr-453	1390	8	and	and	CCONJ
ftr-453	1390	9	should	should	AUX
ftr-453	1390	10	forfeit	forfeit	VERB
ftr-453	1390	11	its	its	PRON
ftr-453	1390	12	tax	tax	NOUN
ftr-453	1390	13	exemption	exemption	NOUN
ftr-453	1390	14	.	.	PUNCT
ftr-453	1391	1	by	by	ADP
ftr-453	1391	2	this	this	DET
ftr-453	1391	3	theory	theory	NOUN
ftr-453	1391	4	,	,	PUNCT
ftr-453	1391	5	the	the	DET
ftr-453	1391	6	law	law	NOUN
ftr-453	1391	7	has	have	VERB
ftr-453	1391	8	the	the	DET
ftr-453	1391	9	present	present	ADJ
ftr-453	1391	10	ability	ability	NOUN
ftr-453	1391	11	to	to	PART
ftr-453	1391	12	impose	impose	VERB
ftr-453	1391	13	a	a	DET
ftr-453	1391	14	real	real	ADJ
ftr-453	1391	15	sanction	sanction	NOUN
ftr-453	1391	16	when	when	SCONJ
ftr-453	1391	17	charity	charity	NOUN
ftr-453	1391	18	aids	aid	VERB
ftr-453	1391	19	tax	tax	NOUN
ftr-453	1391	20	shelters	shelter	NOUN
ftr-453	1391	21	.	.	PUNCT
ftr-453	1392	1	the	the	DET
ftr-453	1392	2	second	second	ADJ
ftr-453	1392	3	theoretical	theoretical	ADJ
ftr-453	1392	4	basis	basis	NOUN
ftr-453	1392	5	for	for	ADP
ftr-453	1392	6	attacking	attack	VERB
ftr-453	1392	7	charity	charity	NOUN
ftr-453	1392	8	’s	’s	PART
ftr-453	1392	9	participation	participation	NOUN
ftr-453	1392	10	in	in	ADP
ftr-453	1392	11	tax	tax	NOUN
ftr-453	1392	12	shelters	shelter	NOUN
ftr-453	1392	13	is	be	AUX
ftr-453	1392	14	the	the	DET
ftr-453	1392	15	requirement	requirement	NOUN
ftr-453	1392	16	that	that	SCONJ
ftr-453	1392	17	tax	tax	NOUN
ftr-453	1392	18	exemption	exemption	NOUN
ftr-453	1392	19	should	should	AUX
ftr-453	1392	20	be	be	AUX
ftr-453	1392	21	denied	deny	VERB
ftr-453	1392	22	or	or	CCONJ
ftr-453	1392	23	withdrawn	withdraw	VERB
ftr-453	1392	24	if	if	SCONJ
ftr-453	1392	25	charity	charity	NOUN
ftr-453	1392	26	acts	act	VERB
ftr-453	1392	27	in	in	ADP
ftr-453	1392	28	a	a	DET
ftr-453	1392	29	manner	manner	NOUN
ftr-453	1392	30	contrary	contrary	ADV
ftr-453	1392	31	to	to	ADP
ftr-453	1392	32	“	"	PUNCT
ftr-453	1392	33	established	establish	VERB
ftr-453	1392	34	public	public	ADJ
ftr-453	1392	35	policy	policy	NOUN
ftr-453	1392	36	.	.	PUNCT
ftr-453	1392	37	”	"	PUNCT
ftr-453	1393	1	the	the	DET
ftr-453	1393	2	notion201	notion201	PROPN
ftr-453	1393	3	seems	seem	VERB
ftr-453	1393	4	almost	almost	ADV
ftr-453	1393	5	entirely	entirely	ADV
ftr-453	1393	6	intuitive	intuitive	ADJ
ftr-453	1393	7	and	and	CCONJ
ftr-453	1393	8	that	that	PRON
ftr-453	1393	9	is	be	AUX
ftr-453	1393	10	what	what	PRON
ftr-453	1393	11	causes	cause	VERB
ftr-453	1393	12	nervousness	nervousness	NOUN
ftr-453	1393	13	concerning	concern	VERB
ftr-453	1393	14	use	use	NOUN
ftr-453	1393	15	of	of	ADP
ftr-453	1393	16	the	the	DET
ftr-453	1393	17	public	public	ADJ
ftr-453	1393	18	policy	policy	NOUN
ftr-453	1393	19	doctrine	doctrine	NOUN
ftr-453	1393	20	.	.	PUNCT
ftr-453	1394	1	intuition	intuition	NOUN
ftr-453	1394	2	may	may	AUX
ftr-453	1394	3	at	at	ADP
ftr-453	1394	4	first	first	ADV
ftr-453	1394	5	be	be	AUX
ftr-453	1394	6	the	the	DET
ftr-453	1394	7	evidence	evidence	NOUN
ftr-453	1394	8	of202	of202	PROPN
ftr-453	1394	9	universally	universally	ADV
ftr-453	1394	10	accepted	accept	VERB
ftr-453	1394	11	belief	belief	NOUN
ftr-453	1394	12	,	,	PUNCT
ftr-453	1394	13	but	but	CCONJ
ftr-453	1394	14	having	having	AUX
ftr-453	1394	15	once	once	ADV
ftr-453	1394	16	been	be	AUX
ftr-453	1394	17	used	use	VERB
ftr-453	1394	18	it	it	PRON
ftr-453	1394	19	may	may	AUX
ftr-453	1394	20	later	later	ADV
ftr-453	1394	21	become	become	VERB
ftr-453	1394	22	the	the	DET
ftr-453	1394	23	basis	basis	NOUN
ftr-453	1394	24	for	for	ADP
ftr-453	1394	25	the	the	DET
ftr-453	1394	26	imposition	imposition	NOUN
ftr-453	1394	27	of	of	ADP
ftr-453	1394	28	policy	policy	NOUN
ftr-453	1394	29	with	with	ADP
ftr-453	1394	30	insufficient	insufficient	ADJ
ftr-453	1394	31	basis	basis	NOUN
ftr-453	1394	32	or	or	CCONJ
ftr-453	1394	33	support	support	NOUN
ftr-453	1394	34	.	.	PUNCT
ftr-453	1395	1	it	it	PRON
ftr-453	1395	2	is	be	AUX
ftr-453	1395	3	a	a	DET
ftr-453	1395	4	fact203	fact203	PROPN
ftr-453	1395	5	of	of	ADP
ftr-453	1395	6	human	human	ADJ
ftr-453	1395	7	nature	nature	NOUN
ftr-453	1395	8	,	,	PUNCT
ftr-453	1395	9	for	for	ADP
ftr-453	1395	10	example	example	NOUN
ftr-453	1395	11	,	,	PUNCT
ftr-453	1395	12	that	that	SCONJ
ftr-453	1395	13	people	people	NOUN
ftr-453	1395	14	often	often	ADV
ftr-453	1395	15	assume	assume	VERB
ftr-453	1395	16	that	that	SCONJ
ftr-453	1395	17	all	all	DET
ftr-453	1395	18	right	right	ADV
ftr-453	1395	19	minded	minded	ADJ
ftr-453	1395	20	people	people	NOUN
ftr-453	1395	21	think	think	VERB
ftr-453	1395	22	as	as	ADP
ftr-453	1395	23	“	"	PUNCT
ftr-453	1395	24	i	i	PRON
ftr-453	1395	25	”	"	PUNCT
ftr-453	1395	26	think	think	VERB
ftr-453	1395	27	.	.	PUNCT
ftr-453	1396	1	and	and	CCONJ
ftr-453	1396	2	sometimes	sometimes	ADV
ftr-453	1396	3	it	it	PRON
ftr-453	1396	4	is	be	AUX
ftr-453	1396	5	true	true	ADJ
ftr-453	1396	6	that	that	SCONJ
ftr-453	1396	7	there	there	PRON
ftr-453	1396	8	is	be	VERB
ftr-453	1396	9	only	only	ADV
ftr-453	1396	10	an	an	DET
ftr-453	1396	11	insignificant	insignificant	ADJ
ftr-453	1396	12	deviation	deviation	NOUN
ftr-453	1396	13	of	of	ADP
ftr-453	1396	14	thought	thought	NOUN
ftr-453	1396	15	amongst	amongst	ADP
ftr-453	1396	16	the	the	DET
ftr-453	1396	17	body	body	NOUN
ftr-453	1396	18	politic	politic	NOUN
ftr-453	1396	19	.	.	PUNCT
ftr-453	1397	1	that	that	DET
ftr-453	1397	2	significant	significant	ADJ
ftr-453	1397	3	uniformity	uniformity	NOUN
ftr-453	1397	4	thus	thus	ADV
ftr-453	1397	5	supports	support	VERB
ftr-453	1397	6	a	a	DET
ftr-453	1397	7	finding	finding	NOUN
ftr-453	1397	8	that	that	SCONJ
ftr-453	1397	9	one	one	NUM
ftr-453	1397	10	person	person	NOUN
ftr-453	1397	11	’s	’s	PART
ftr-453	1397	12	intuition	intuition	NOUN
ftr-453	1397	13	evinces	evince	NOUN
ftr-453	1397	14	universally	universally	ADV
ftr-453	1397	15	accepted	accept	VERB
ftr-453	1397	16	belief	belief	NOUN
ftr-453	1397	17	.	.	PUNCT
ftr-453	1398	1	and	and	CCONJ
ftr-453	1398	2	the	the	DET
ftr-453	1398	3	more	more	ADV
ftr-453	1398	4	individual	individual	ADJ
ftr-453	1398	5	intuition	intuition	NOUN
ftr-453	1398	6	is	be	AUX
ftr-453	1398	7	articulated	articulate	VERB
ftr-453	1398	8	by	by	ADP
ftr-453	1398	9	200	200	NUM
ftr-453	1398	10	.	.	PUNCT
ftr-453	1399	1	at	at	ADV
ftr-453	1399	2	least	least	ADV
ftr-453	1399	3	one	one	NUM
ftr-453	1399	4	court	court	NOUN
ftr-453	1399	5	has	have	AUX
ftr-453	1399	6	held	hold	VERB
ftr-453	1399	7	that	that	SCONJ
ftr-453	1399	8	a	a	DET
ftr-453	1399	9	purpose	purpose	NOUN
ftr-453	1399	10	to	to	PART
ftr-453	1399	11	assist	assist	VERB
ftr-453	1399	12	“	"	PUNCT
ftr-453	1399	13	another	another	DET
ftr-453	1399	14	party	party	NOUN
ftr-453	1399	15	in	in	ADP
ftr-453	1399	16	tax	tax	NOUN
ftr-453	1399	17	avoidance	avoidance	NOUN
ftr-453	1399	18	”	"	PUNCT
ftr-453	1399	19	is	be	AUX
ftr-453	1399	20	not	not	PART
ftr-453	1399	21	even	even	ADV
ftr-453	1399	22	a	a	DET
ftr-453	1399	23	valid	valid	ADJ
ftr-453	1399	24	business	business	NOUN
ftr-453	1399	25	purpose	purpose	NOUN
ftr-453	1399	26	for	for	ADP
ftr-453	1399	27	a	a	DET
ftr-453	1399	28	taxable	taxable	ADJ
ftr-453	1399	29	corporation	corporation	NOUN
ftr-453	1399	30	.	.	PUNCT
ftr-453	1400	1	see	see	VERB
ftr-453	1400	2	asa	asa	PROPN
ftr-453	1400	3	investerings	investering	NOUN
ftr-453	1400	4	partnership	partnership	PROPN
ftr-453	1400	5	v.	v.	PROPN
ftr-453	1400	6	commissioner	commissioner	PROPN
ftr-453	1400	7	,	,	PUNCT
ftr-453	1400	8	201	201	NUM
ftr-453	1400	9	f.	f.	NOUN
ftr-453	1400	10	3d	3d	PROPN
ftr-453	1400	11	505	505	NUM
ftr-453	1400	12	,	,	PUNCT
ftr-453	1400	13	514	514	NUM
ftr-453	1400	14	n.6	n.6	NOUN
ftr-453	1400	15	(	(	PUNCT
ftr-453	1400	16	1999	1999	NUM
ftr-453	1400	17	)	)	PUNCT
ftr-453	1400	18	.	.	PUNCT
ftr-453	1401	1	in	in	ADP
ftr-453	1401	2	asa	asa	PROPN
ftr-453	1401	3	investerings	investering	NOUN
ftr-453	1401	4	,	,	PUNCT
ftr-453	1401	5	the	the	DET
ftr-453	1401	6	court	court	NOUN
ftr-453	1401	7	upheld	uphold	VERB
ftr-453	1401	8	the	the	DET
ftr-453	1401	9	reallocation	reallocation	NOUN
ftr-453	1401	10	of	of	ADP
ftr-453	1401	11	capital	capital	NOUN
ftr-453	1401	12	gains	gain	NOUN
ftr-453	1401	13	away	away	ADV
ftr-453	1401	14	from	from	ADP
ftr-453	1401	15	a	a	DET
ftr-453	1401	16	foreign	foreign	ADJ
ftr-453	1401	17	(	(	PUNCT
ftr-453	1401	18	essentially	essentially	ADV
ftr-453	1401	19	tax	tax	NOUN
ftr-453	1401	20	exempt	exempt	ADJ
ftr-453	1401	21	)	)	PUNCT
ftr-453	1401	22	partner	partner	NOUN
ftr-453	1401	23	and	and	CCONJ
ftr-453	1401	24	to	to	ADP
ftr-453	1401	25	the	the	DET
ftr-453	1401	26	taxable	taxable	ADJ
ftr-453	1401	27	domestic	domestic	ADJ
ftr-453	1401	28	corporation	corporation	NOUN
ftr-453	1401	29	on	on	ADP
ftr-453	1401	30	the	the	DET
ftr-453	1401	31	grounds	ground	NOUN
ftr-453	1401	32	that	that	SCONJ
ftr-453	1401	33	as	as	ADP
ftr-453	1401	34	an	an	DET
ftr-453	1401	35	economic	economic	ADJ
ftr-453	1401	36	matter	matter	NOUN
ftr-453	1401	37	no	no	DET
ftr-453	1401	38	partnership	partnership	NOUN
ftr-453	1401	39	was	be	AUX
ftr-453	1401	40	formed	form	VERB
ftr-453	1401	41	.	.	PUNCT
ftr-453	1402	1	see	see	VERB
ftr-453	1402	2	i	i	PRON
ftr-453	1402	3	d.	d.	PROPN
ftr-453	1402	4	at	at	ADP
ftr-453	1402	5	516	516	NUM
ftr-453	1402	6	.	.	PUNCT
ftr-453	1403	1	a	a	DET
ftr-453	1403	2	similar	similar	ADJ
ftr-453	1403	3	theory	theory	NOUN
ftr-453	1403	4	was	be	AUX
ftr-453	1403	5	relied	rely	VERB
ftr-453	1403	6	upon	upon	SCONJ
ftr-453	1403	7	to	to	PART
ftr-453	1403	8	hold	hold	VERB
ftr-453	1403	9	that	that	DET
ftr-453	1403	10	allocation	allocation	NOUN
ftr-453	1403	11	of	of	ADP
ftr-453	1403	12	losses	loss	NOUN
ftr-453	1403	13	to	to	ADP
ftr-453	1403	14	a	a	DET
ftr-453	1403	15	limited	limited	ADJ
ftr-453	1403	16	partner	partner	NOUN
ftr-453	1403	17	should	should	AUX
ftr-453	1403	18	not	not	PART
ftr-453	1403	19	be	be	AUX
ftr-453	1403	20	respected	respect	VERB
ftr-453	1403	21	when	when	SCONJ
ftr-453	1403	22	the	the	DET
ftr-453	1403	23	charitable	charitable	ADJ
ftr-453	1403	24	general	general	ADJ
ftr-453	1403	25	partner	partner	NOUN
ftr-453	1403	26	had	have	AUX
ftr-453	1403	27	not	not	PART
ftr-453	1403	28	,	,	PUNCT
ftr-453	1403	29	in	in	ADP
ftr-453	1403	30	substance	substance	NOUN
ftr-453	1403	31	,	,	PUNCT
ftr-453	1403	32	transferred	transfer	VERB
ftr-453	1403	33	the	the	DET
ftr-453	1403	34	loss	loss	NOUN
ftr-453	1403	35	generating	generate	VERB
ftr-453	1403	36	asset	asset	NOUN
ftr-453	1403	37	to	to	ADP
ftr-453	1403	38	the	the	DET
ftr-453	1403	39	partnership	partnership	NOUN
ftr-453	1403	40	.	.	PUNCT
ftr-453	1404	1	see	see	VERB
ftr-453	1404	2	smith	smith	PROPN
ftr-453	1404	3	v.	v.	PROPN
ftr-453	1404	4	commissioner	commissioner	PROPN
ftr-453	1404	5	,	,	PUNCT
ftr-453	1404	6	50	50	NUM
ftr-453	1404	7	t.c.m	t.c.m	NOUN
ftr-453	1404	8	.	.	PUNCT
ftr-453	1405	1	(	(	PUNCT
ftr-453	1405	2	cch	cch	NOUN
ftr-453	1405	3	)	)	PUNCT
ftr-453	1405	4	1444	1444	NUM
ftr-453	1405	5	(	(	PUNCT
ftr-453	1405	6	1985	1985	NUM
ftr-453	1405	7	)	)	PUNCT
ftr-453	1405	8	.	.	PUNCT
ftr-453	1406	1	in	in	ADP
ftr-453	1406	2	smith	smith	PROPN
ftr-453	1406	3	,	,	PUNCT
ftr-453	1406	4	the	the	DET
ftr-453	1406	5	court	court	NOUN
ftr-453	1406	6	found	find	VERB
ftr-453	1406	7	no	no	PRON
ftr-453	1406	8	that	that	SCONJ
ftr-453	1406	9	“	"	PUNCT
ftr-453	1406	10	no	no	DET
ftr-453	1406	11	valid	valid	ADJ
ftr-453	1406	12	business	business	NOUN
ftr-453	1406	13	reasons	reason	NOUN
ftr-453	1406	14	were	be	AUX
ftr-453	1406	15	served	serve	VERB
ftr-453	1406	16	by	by	ADP
ftr-453	1406	17	georgetown	georgetown	PROPN
ftr-453	1406	18	[	[	X
ftr-453	1406	19	university	university	NOUN
ftr-453	1406	20	’s	’s	X
ftr-453	1406	21	]	]	PUNCT
ftr-453	1406	22	purported	purport	VERB
ftr-453	1406	23	joint	joint	ADJ
ftr-453	1406	24	venture	venture	NOUN
ftr-453	1406	25	with	with	ADP
ftr-453	1406	26	[	[	PUNCT
ftr-453	1406	27	taxable	taxable	ADJ
ftr-453	1406	28	parties	party	NOUN
ftr-453	1406	29	]	]	PUNCT
ftr-453	1406	30	.	.	PUNCT
ftr-453	1406	31	”	"	PUNCT
ftr-453	1407	1	see	see	VERB
ftr-453	1407	2	i	i	PRON
ftr-453	1407	3	d.	d.	PROPN
ftr-453	1407	4	at	at	ADP
ftr-453	1407	5	1451	1451	NUM
ftr-453	1407	6	.	.	PUNCT
ftr-453	1408	1	201	201	NUM
ftr-453	1408	2	.	.	PUNCT
ftr-453	1409	1	see	see	VERB
ftr-453	1409	2	bob	bob	PROPN
ftr-453	1409	3	jones	jones	PROPN
ftr-453	1409	4	university	university	PROPN
ftr-453	1409	5	v.	v.	PROPN
ftr-453	1409	6	united	united	PROPN
ftr-453	1409	7	states	states	PROPN
ftr-453	1409	8	,	,	PUNCT
ftr-453	1409	9	461	461	NUM
ftr-453	1409	10	u.s	u.s	PROPN
ftr-453	1409	11	.	.	PROPN
ftr-453	1409	12	574	574	NUM
ftr-453	1409	13	(	(	PUNCT
ftr-453	1409	14	1983	1983	NUM
ftr-453	1409	15	)	)	PUNCT
ftr-453	1409	16	.	.	PUNCT
ftr-453	1410	1	in	in	ADP
ftr-453	1410	2	articulating	articulate	VERB
ftr-453	1410	3	the	the	DET
ftr-453	1410	4	public	public	ADJ
ftr-453	1410	5	policy	policy	NOUN
ftr-453	1410	6	requirement	requirement	NOUN
ftr-453	1410	7	,	,	PUNCT
ftr-453	1410	8	the	the	DET
ftr-453	1410	9	court	court	NOUN
ftr-453	1410	10	referred	refer	VERB
ftr-453	1410	11	to	to	ADP
ftr-453	1410	12	“	"	PUNCT
ftr-453	1410	13	clearly	clearly	ADV
ftr-453	1410	14	defined	define	VERB
ftr-453	1410	15	”	"	PUNCT
ftr-453	1410	16	public	public	ADJ
ftr-453	1410	17	policy	policy	NOUN
ftr-453	1410	18	,	,	PUNCT
ftr-453	1410	19	“	"	PUNCT
ftr-453	1410	20	clearly	clearly	ADV
ftr-453	1410	21	declared	declare	VERB
ftr-453	1410	22	”	"	PUNCT
ftr-453	1410	23	public	public	ADJ
ftr-453	1410	24	policy	policy	NOUN
ftr-453	1410	25	,	,	PUNCT
ftr-453	1410	26	“	"	PUNCT
ftr-453	1410	27	established	establish	VERB
ftr-453	1410	28	public	public	ADJ
ftr-453	1410	29	policy	policy	NOUN
ftr-453	1410	30	,	,	PUNCT
ftr-453	1410	31	and	and	CCONJ
ftr-453	1410	32	“	"	PUNCT
ftr-453	1410	33	fundamental	fundamental	ADJ
ftr-453	1410	34	public	public	ADJ
ftr-453	1410	35	policy	policy	NOUN
ftr-453	1410	36	.	.	PUNCT
ftr-453	1410	37	”	"	PUNCT
ftr-453	1411	1	see	see	VERB
ftr-453	1411	2	i	i	PRON
ftr-453	1411	3	d.	d.	PROPN
ftr-453	1411	4	at	at	ADP
ftr-453	1411	5	582	582	NUM
ftr-453	1411	6	,	,	PUNCT
ftr-453	1411	7	584	584	NUM
ftr-453	1411	8	,	,	PUNCT
ftr-453	1411	9	586	586	NUM
ftr-453	1411	10	.	.	PUNCT
ftr-453	1412	1	i	i	PRON
ftr-453	1412	2	treat	treat	VERB
ftr-453	1412	3	all	all	DET
ftr-453	1412	4	modifiers	modifier	NOUN
ftr-453	1412	5	as	as	ADP
ftr-453	1412	6	synonymously	synonymously	ADV
ftr-453	1412	7	implying	imply	VERB
ftr-453	1412	8	that	that	SCONJ
ftr-453	1412	9	the	the	DET
ftr-453	1412	10	public	public	ADJ
ftr-453	1412	11	policy	policy	NOUN
ftr-453	1412	12	must	must	AUX
ftr-453	1412	13	be	be	AUX
ftr-453	1412	14	virtually	virtually	ADV
ftr-453	1412	15	indisputable	indisputable	ADJ
ftr-453	1412	16	.	.	PUNCT
ftr-453	1413	1	202	202	NUM
ftr-453	1413	2	.	.	PUNCT
ftr-453	1414	1	for	for	ADP
ftr-453	1414	2	example	example	NOUN
ftr-453	1414	3	,	,	PUNCT
ftr-453	1414	4	in	in	ADP
ftr-453	1414	5	the	the	DET
ftr-453	1414	6	absence	absence	NOUN
ftr-453	1414	7	of	of	ADP
ftr-453	1414	8	its	its	PRON
ftr-453	1414	9	explicit	explicit	ADJ
ftr-453	1414	10	articulation	articulation	NOUN
ftr-453	1414	11	,	,	PUNCT
ftr-453	1414	12	congress	congress	PROPN
ftr-453	1414	13	seems	seem	VERB
ftr-453	1414	14	particularly	particularly	ADV
ftr-453	1414	15	reticent	reticent	ADJ
ftr-453	1414	16	to	to	PART
ftr-453	1414	17	permit	permit	VERB
ftr-453	1414	18	the	the	DET
ftr-453	1414	19	disallowance	disallowance	NOUN
ftr-453	1414	20	of	of	ADP
ftr-453	1414	21	an	an	DET
ftr-453	1414	22	otherwise	otherwise	ADV
ftr-453	1414	23	deductible	deductible	ADJ
ftr-453	1415	1	irc	irc	PROPN
ftr-453	1415	2	§	§	PROPN
ftr-453	1415	3	162	162	NUM
ftr-453	1415	4	expense	expense	NOUN
ftr-453	1415	5	based	base	VERB
ftr-453	1415	6	upon	upon	SCONJ
ftr-453	1415	7	sharply	sharply	ADV
ftr-453	1415	8	defined	define	VERB
ftr-453	1415	9	public	public	ADJ
ftr-453	1415	10	policy	policy	NOUN
ftr-453	1415	11	.	.	PUNCT
ftr-453	1416	1	see	see	VERB
ftr-453	1416	2	s.	s.	PROPN
ftr-453	1416	3	rep	rep	PROPN
ftr-453	1416	4	.	.	PROPN
ftr-453	1416	5	no	no	PROPN
ftr-453	1416	6	.	.	PROPN
ftr-453	1416	7	552	552	NUM
ftr-453	1416	8	,	,	PUNCT
ftr-453	1416	9	91st	91st	ADJ
ftr-453	1416	10	cong	cong	NOUN
ftr-453	1416	11	.	.	PUNCT
ftr-453	1416	12	,	,	PUNCT
ftr-453	1416	13	1st	1st	ADJ
ftr-453	1416	14	sess	sess	NOUN
ftr-453	1416	15	.	.	PUNCT
ftr-453	1417	1	274	274	NUM
ftr-453	1417	2	(	(	PUNCT
ftr-453	1417	3	1969	1969	NUM
ftr-453	1417	4	)	)	PUNCT
ftr-453	1417	5	(	(	PUNCT
ftr-453	1417	6	“	"	PUNCT
ftr-453	1417	7	public	public	ADJ
ftr-453	1417	8	policy	policy	NOUN
ftr-453	1418	1	[	[	X
ftr-453	1418	2	in	in	ADP
ftr-453	1418	3	circumstances	circumstance	NOUN
ftr-453	1418	4	not	not	PART
ftr-453	1418	5	identified	identify	VERB
ftr-453	1418	6	in	in	ADP
ftr-453	1418	7	irc	irc	PROPN
ftr-453	1418	8	§	§	PROPN
ftr-453	1418	9	162(c	162(c	PROPN
ftr-453	1418	10	)	)	PUNCT
ftr-453	1418	11	,	,	PUNCT
ftr-453	1418	12	(	(	PUNCT
ftr-453	1418	13	e	e	NOUN
ftr-453	1418	14	)	)	PUNCT
ftr-453	1418	15	,	,	PUNCT
ftr-453	1418	16	(	(	PUNCT
ftr-453	1418	17	f	f	X
ftr-453	1418	18	)	)	PUNCT
ftr-453	1418	19	,	,	PUNCT
ftr-453	1418	20	and	and	CCONJ
ftr-453	1418	21	(	(	PUNCT
ftr-453	1418	22	g	g	NOUN
ftr-453	1418	23	)	)	PUNCT
ftr-453	1418	24	]	]	PUNCT
ftr-453	1418	25	is	be	AUX
ftr-453	1418	26	not	not	PART
ftr-453	1418	27	sufficiently	sufficiently	ADV
ftr-453	1418	28	clearly	clearly	ADV
ftr-453	1418	29	defined	define	VERB
ftr-453	1418	30	to	to	PART
ftr-453	1418	31	justify	justify	VERB
ftr-453	1418	32	the	the	DET
ftr-453	1418	33	disallowance	disallowance	NOUN
ftr-453	1418	34	of	of	ADP
ftr-453	1418	35	deductions	deduction	NOUN
ftr-453	1418	36	.	.	PUNCT
ftr-453	1418	37	”	"	PUNCT
ftr-453	1418	38	)	)	PUNCT
ftr-453	1418	39	.	.	PUNCT
ftr-453	1419	1	the	the	DET
ftr-453	1419	2	supreme	supreme	PROPN
ftr-453	1419	3	court	court	PROPN
ftr-453	1419	4	,	,	PUNCT
ftr-453	1419	5	too	too	ADV
ftr-453	1419	6	,	,	PUNCT
ftr-453	1419	7	has	have	AUX
ftr-453	1419	8	indicated	indicate	VERB
ftr-453	1419	9	that	that	SCONJ
ftr-453	1419	10	the	the	DET
ftr-453	1419	11	denial	denial	NOUN
ftr-453	1419	12	of	of	ADP
ftr-453	1419	13	a	a	DET
ftr-453	1419	14	tax	tax	NOUN
ftr-453	1419	15	deduction	deduction	NOUN
ftr-453	1419	16	based	base	VERB
ftr-453	1419	17	on	on	ADP
ftr-453	1419	18	public	public	ADJ
ftr-453	1419	19	policy	policy	NOUN
ftr-453	1419	20	not	not	PART
ftr-453	1419	21	articulated	articulate	VERB
ftr-453	1419	22	by	by	ADP
ftr-453	1419	23	congress	congress	PROPN
ftr-453	1419	24	is	be	AUX
ftr-453	1419	25	an	an	DET
ftr-453	1419	26	action	action	NOUN
ftr-453	1419	27	to	to	PART
ftr-453	1419	28	be	be	AUX
ftr-453	1419	29	undertaken	undertake	VERB
ftr-453	1419	30	“	"	PUNCT
ftr-453	1419	31	in	in	ADP
ftr-453	1419	32	extremely	extremely	ADV
ftr-453	1419	33	limited	limited	ADJ
ftr-453	1419	34	circumstances	circumstance	NOUN
ftr-453	1419	35	.	.	PUNCT
ftr-453	1419	36	”	"	PUNCT
ftr-453	1420	1	see	see	VERB
ftr-453	1420	2	commissioner	commissioner	NOUN
ftr-453	1420	3	v.	v.	PROPN
ftr-453	1420	4	tellier	tellier	PROPN
ftr-453	1420	5	,	,	PUNCT
ftr-453	1420	6	383	383	NUM
ftr-453	1420	7	u.s	u.s	PROPN
ftr-453	1420	8	.	.	PROPN
ftr-453	1420	9	687	687	NUM
ftr-453	1420	10	,	,	PUNCT
ftr-453	1420	11	693	693	NUM
ftr-453	1420	12	(	(	PUNCT
ftr-453	1420	13	1966	1966	NUM
ftr-453	1420	14	)	)	PUNCT
ftr-453	1420	15	.	.	PUNCT
ftr-453	1421	1	203	203	NUM
ftr-453	1421	2	.	.	PUNCT
ftr-453	1422	1	professor	professor	PROPN
ftr-453	1422	2	david	david	PROPN
ftr-453	1422	3	a.	a.	PROPN
ftr-453	1422	4	brennen	brennen	PROPN
ftr-453	1422	5	argues	argue	VERB
ftr-453	1422	6	,	,	PUNCT
ftr-453	1422	7	for	for	ADP
ftr-453	1422	8	example	example	NOUN
ftr-453	1422	9	,	,	PUNCT
ftr-453	1422	10	that	that	SCONJ
ftr-453	1422	11	although	although	SCONJ
ftr-453	1422	12	the	the	DET
ftr-453	1422	13	result	result	NOUN
ftr-453	1422	14	in	in	ADP
ftr-453	1422	15	bob	bob	PROPN
ftr-453	1422	16	jones	jones	PROPN
ftr-453	1422	17	university	university	PROPN
ftr-453	1422	18	was	be	AUX
ftr-453	1422	19	correct	correct	ADJ
ftr-453	1422	20	,	,	PUNCT
ftr-453	1422	21	the	the	DET
ftr-453	1422	22	department	department	NOUN
ftr-453	1422	23	of	of	ADP
ftr-453	1422	24	treasury	treasury	PROPN
ftr-453	1422	25	was	be	AUX
ftr-453	1422	26	the	the	DET
ftr-453	1422	27	wrong	wrong	ADJ
ftr-453	1422	28	entity	entity	NOUN
ftr-453	1422	29	to	to	PART
ftr-453	1422	30	make	make	VERB
ftr-453	1422	31	the	the	DET
ftr-453	1422	32	public	public	ADJ
ftr-453	1422	33	policy	policy	NOUN
ftr-453	1422	34	decision	decision	NOUN
ftr-453	1422	35	.	.	PUNCT
ftr-453	1423	1	see	see	VERB
ftr-453	1423	2	david	david	PROPN
ftr-453	1423	3	a.	a.	PROPN
ftr-453	1423	4	brennen	brennen	PROPN
ftr-453	1423	5	,	,	PUNCT
ftr-453	1423	6	the	the	DET
ftr-453	1423	7	power	power	NOUN
ftr-453	1423	8	of	of	ADP
ftr-453	1423	9	the	the	DET
ftr-453	1423	10	treasury	treasury	NOUN
ftr-453	1423	11	:	:	PUNCT
ftr-453	1423	12	racial	racial	ADJ
ftr-453	1423	13	discrimination	discrimination	NOUN
ftr-453	1423	14	,	,	PUNCT
ftr-453	1423	15	public	public	ADJ
ftr-453	1423	16	policy	policy	NOUN
ftr-453	1423	17	and	and	CCONJ
ftr-453	1423	18	“	"	PUNCT
ftr-453	1423	19	charity	charity	NOUN
ftr-453	1423	20	”	"	PUNCT
ftr-453	1423	21	in	in	ADP
ftr-453	1423	22	contemporary	contemporary	ADJ
ftr-453	1423	23	society	society	NOUN
ftr-453	1423	24	,	,	PUNCT
ftr-453	1423	25	33	33	NUM
ftr-453	1423	26	u.c	u.c	PROPN
ftr-453	1423	27	.	.	PUNCT
ftr-453	1424	1	davis	davis	PROPN
ftr-453	1424	2	l.	l.	PROPN
ftr-453	1424	3	rev	rev	PROPN
ftr-453	1424	4	.	.	PROPN
ftr-453	1424	5	389	389	NUM
ftr-453	1424	6	(	(	PUNCT
ftr-453	1424	7	2000	2000	NUM
ftr-453	1424	8	)	)	PUNCT
ftr-453	1424	9	.	.	PUNCT
ftr-453	1425	1	it	it	PRON
ftr-453	1425	2	is	be	AUX
ftr-453	1425	3	his	his	PRON
ftr-453	1425	4	fear	fear	NOUN
ftr-453	1425	5	that	that	SCONJ
ftr-453	1425	6	now	now	ADV
ftr-453	1425	7	that	that	SCONJ
ftr-453	1425	8	the	the	DET
ftr-453	1425	9	“	"	PUNCT
ftr-453	1425	10	public	public	ADJ
ftr-453	1425	11	policy	policy	NOUN
ftr-453	1425	12	”	"	PUNCT
ftr-453	1425	13	rubric	rubric	NOUN
ftr-453	1425	14	is	be	AUX
ftr-453	1425	15	out	out	ADP
ftr-453	1425	16	of	of	ADP
ftr-453	1425	17	the	the	DET
ftr-453	1425	18	bag	bag	NOUN
ftr-453	1425	19	,	,	PUNCT
ftr-453	1425	20	it	it	PRON
ftr-453	1425	21	may	may	AUX
ftr-453	1425	22	be	be	AUX
ftr-453	1425	23	used	use	VERB
ftr-453	1425	24	to	to	PART
ftr-453	1425	25	deny	deny	VERB
ftr-453	1425	26	tax	tax	NOUN
ftr-453	1425	27	exemption	exemption	NOUN
ftr-453	1425	28	to	to	ADP
ftr-453	1425	29	educational	educational	ADJ
ftr-453	1425	30	institutions	institution	NOUN
ftr-453	1425	31	that	that	PRON
ftr-453	1425	32	have	have	VERB
ftr-453	1425	33	affirmative	affirmative	ADJ
ftr-453	1425	34	action	action	NOUN
ftr-453	1425	35	admission	admission	NOUN
ftr-453	1425	36	policies	policy	NOUN
ftr-453	1425	37	.	.	PUNCT
ftr-453	1426	1	see	see	VERB
ftr-453	1426	2	i	i	PRON
ftr-453	1426	3	d.	d.	PROPN
ftr-453	1426	4	at	at	ADP
ftr-453	1426	5	4	4	NUM
ftr-453	1426	6	(	(	PUNCT
ftr-453	1426	7	“	"	PUNCT
ftr-453	1426	8	[	[	X
ftr-453	1426	9	c]ould	c]ould	AUX
ftr-453	1426	10	the	the	DET
ftr-453	1426	11	treasury	treasury	NOUN
ftr-453	1426	12	revoke	revoke	VERB
ftr-453	1426	13	an	an	DET
ftr-453	1426	14	organization	organization	NOUN
ftr-453	1426	15	’s	’s	PART
ftr-453	1426	16	tax	tax	NOUN
ftr-453	1426	17	-	-	PUNCT
ftr-453	1426	18	exempt	exempt	ADJ
ftr-453	1426	19	charitable	charitable	ADJ
ftr-453	1426	20	status	status	NOUN
ftr-453	1426	21	on	on	ADP
ftr-453	1426	22	the	the	DET
ftr-453	1426	23	ground	ground	NOUN
ftr-453	1426	24	that	that	SCONJ
ftr-453	1426	25	the	the	DET
ftr-453	1426	26	organization	organization	NOUN
ftr-453	1426	27	engages	engage	VERB
ftr-453	1426	28	in	in	ADP
ftr-453	1426	29	raced	race	VERB
ftr-453	1426	30	-	-	PUNCT
ftr-453	1426	31	based	base	VERB
ftr-453	1426	32	affirmative	affirmative	ADJ
ftr-453	1426	33	action	action	NOUN
ftr-453	1426	34	?	?	PUNCT
ftr-453	1426	35	”	"	PUNCT
ftr-453	1426	36	)	)	PUNCT
ftr-453	1426	37	.	.	PUNCT
ftr-453	1427	1	814	814	NUM
ftr-453	1427	2	florida	florida	PROPN
ftr-453	1427	3	tax	tax	NOUN
ftr-453	1427	4	review	review	NOUN
ftr-453	1427	5	[	[	X
ftr-453	1427	6	vol	vol	NOUN
ftr-453	1427	7	.	.	PUNCT
ftr-453	1427	8	4:12	4:12	NUM
ftr-453	1428	1	the	the	DET
ftr-453	1428	2	body	body	NOUN
ftr-453	1428	3	politic	politic	NOUN
ftr-453	1428	4	–	–	PUNCT
ftr-453	1428	5	preferably	preferably	ADV
ftr-453	1428	6	but	but	CCONJ
ftr-453	1428	7	not	not	PART
ftr-453	1428	8	necessarily	necessarily	ADV
ftr-453	1428	9	through	through	ADP
ftr-453	1428	10	its	its	PRON
ftr-453	1428	11	elected	elect	VERB
ftr-453	1428	12	representatives	representative	NOUN
ftr-453	1428	13	–	–	PUNCT
ftr-453	1428	14	the	the	DET
ftr-453	1428	15	less	less	ADV
ftr-453	1428	16	discomfort	discomfort	ADJ
ftr-453	1428	17	one	one	PRON
ftr-453	1428	18	should	should	AUX
ftr-453	1428	19	feel	feel	VERB
ftr-453	1428	20	in	in	ADP
ftr-453	1428	21	its	its	PRON
ftr-453	1428	22	enforcement	enforcement	NOUN
ftr-453	1428	23	,	,	PUNCT
ftr-453	1428	24	even204	even204	PROPN
ftr-453	1428	25	if	if	SCONJ
ftr-453	1428	26	enforcement	enforcement	NOUN
ftr-453	1428	27	is	be	AUX
ftr-453	1428	28	accomplished	accomplish	VERB
ftr-453	1428	29	by	by	ADP
ftr-453	1428	30	indirect	indirect	ADJ
ftr-453	1428	31	or	or	CCONJ
ftr-453	1428	32	implicit	implicit	ADJ
ftr-453	1428	33	delegation	delegation	NOUN
ftr-453	1428	34	.	.	PUNCT
ftr-453	1429	1	in	in	ADP
ftr-453	1429	2	its	its	PRON
ftr-453	1429	3	most	most	ADV
ftr-453	1429	4	famous	famous	ADJ
ftr-453	1429	5	articulation	articulation	NOUN
ftr-453	1429	6	of	of	ADP
ftr-453	1429	7	the	the	DET
ftr-453	1429	8	public	public	ADJ
ftr-453	1429	9	policy	policy	NOUN
ftr-453	1429	10	requirement	requirement	NOUN
ftr-453	1429	11	,	,	PUNCT
ftr-453	1429	12	the	the	DET
ftr-453	1429	13	supreme	supreme	PROPN
ftr-453	1429	14	court	court	PROPN
ftr-453	1429	15	held	hold	VERB
ftr-453	1429	16	that	that	SCONJ
ftr-453	1429	17	the	the	DET
ftr-453	1429	18	service	service	NOUN
ftr-453	1429	19	could	could	AUX
ftr-453	1429	20	deny	deny	VERB
ftr-453	1429	21	or	or	CCONJ
ftr-453	1429	22	withdraw	withdraw	VERB
ftr-453	1429	23	tax	tax	NOUN
ftr-453	1429	24	exemption	exemption	NOUN
ftr-453	1429	25	when	when	SCONJ
ftr-453	1429	26	charity	charity	NOUN
ftr-453	1429	27	practices	practice	VERB
ftr-453	1429	28	racial	racial	ADJ
ftr-453	1429	29	discrimination	discrimination	NOUN
ftr-453	1429	30	.	.	PUNCT
ftr-453	1430	1	the	the	DET
ftr-453	1430	2	court	court	NOUN
ftr-453	1430	3	articulated	articulate	VERB
ftr-453	1430	4	a	a	DET
ftr-453	1430	5	certain205	certain205	NOUN
ftr-453	1430	6	unmistakable	unmistakable	ADJ
ftr-453	1430	7	intuition	intuition	NOUN
ftr-453	1430	8	.	.	PUNCT
ftr-453	1431	1	tax	tax	NOUN
ftr-453	1431	2	exemption	exemption	NOUN
ftr-453	1431	3	is	be	AUX
ftr-453	1431	4	conferred	confer	VERB
ftr-453	1431	5	under	under	ADP
ftr-453	1431	6	the	the	DET
ftr-453	1431	7	assumption	assumption	NOUN
ftr-453	1431	8	that	that	SCONJ
ftr-453	1431	9	charity	charity	NOUN
ftr-453	1431	10	eases	ease	VERB
ftr-453	1431	11	the	the	DET
ftr-453	1431	12	burdens	burden	NOUN
ftr-453	1431	13	of	of	ADP
ftr-453	1431	14	government	government	NOUN
ftr-453	1431	15	.	.	PUNCT
ftr-453	1432	1	charity	charity	NOUN
ftr-453	1432	2	must	must	AUX
ftr-453	1432	3	ease	ease	VERB
ftr-453	1432	4	,	,	PUNCT
ftr-453	1432	5	but	but	CCONJ
ftr-453	1432	6	never206	never206	PROPN
ftr-453	1432	7	increase	increase	NOUN
ftr-453	1432	8	,	,	PUNCT
ftr-453	1432	9	societal	societal	ADJ
ftr-453	1432	10	burdens	burden	NOUN
ftr-453	1432	11	.	.	PUNCT
ftr-453	1433	1	racial	racial	ADJ
ftr-453	1433	2	discrimination	discrimination	NOUN
ftr-453	1433	3	increases	increase	VERB
ftr-453	1433	4	societal	societal	ADJ
ftr-453	1433	5	burdens	burden	NOUN
ftr-453	1433	6	and	and	CCONJ
ftr-453	1433	7	the	the	DET
ftr-453	1433	8	recognition	recognition	NOUN
ftr-453	1433	9	of	of	ADP
ftr-453	1433	10	that	that	DET
ftr-453	1433	11	fact	fact	NOUN
ftr-453	1433	12	came	come	VERB
ftr-453	1433	13	after	after	ADP
ftr-453	1433	14	a	a	DET
ftr-453	1433	15	rather	rather	ADV
ftr-453	1433	16	difficult	difficult	ADJ
ftr-453	1433	17	maturation	maturation	NOUN
ftr-453	1433	18	process	process	NOUN
ftr-453	1433	19	.	.	PUNCT
ftr-453	1434	1	thus	thus	ADV
ftr-453	1434	2	,	,	PUNCT
ftr-453	1434	3	public	public	ADJ
ftr-453	1434	4	policy	policy	NOUN
ftr-453	1434	5	,	,	PUNCT
ftr-453	1434	6	rather	rather	ADV
ftr-453	1434	7	than	than	ADP
ftr-453	1434	8	explicitly	explicitly	ADV
ftr-453	1434	9	stated	state	VERB
ftr-453	1434	10	prohibition	prohibition	NOUN
ftr-453	1434	11	,	,	PUNCT
ftr-453	1434	12	properly	properly	ADV
ftr-453	1434	13	denies	deny	VERB
ftr-453	1434	14	or	or	CCONJ
ftr-453	1434	15	revokes	revoke	VERB
ftr-453	1434	16	tax	tax	NOUN
ftr-453	1434	17	exemption	exemption	NOUN
ftr-453	1434	18	in	in	ADP
ftr-453	1434	19	certain	certain	ADJ
ftr-453	1434	20	instances	instance	NOUN
ftr-453	1434	21	.	.	PUNCT
ftr-453	1435	1	although	although	SCONJ
ftr-453	1435	2	the	the	DET
ftr-453	1435	3	court	court	NOUN
ftr-453	1435	4	’s	’s	PART
ftr-453	1435	5	application	application	NOUN
ftr-453	1435	6	of	of	ADP
ftr-453	1435	7	the	the	DET
ftr-453	1435	8	public	public	ADJ
ftr-453	1435	9	policy	policy	NOUN
ftr-453	1435	10	requirement	requirement	NOUN
ftr-453	1435	11	was	be	AUX
ftr-453	1435	12	not	not	PART
ftr-453	1435	13	intended	intend	VERB
ftr-453	1435	14	as	as	ADP
ftr-453	1435	15	sui	sui	X
ftr-453	1435	16	generis	generis	NOUN
ftr-453	1435	17	to	to	ADP
ftr-453	1435	18	cases	case	NOUN
ftr-453	1435	19	of	of	ADP
ftr-453	1435	20	racial	racial	ADJ
ftr-453	1435	21	discrimination	discrimination	NOUN
ftr-453	1435	22	,	,	PUNCT
ftr-453	1435	23	applying	apply	VERB
ftr-453	1435	24	the207	the207	NOUN
ftr-453	1435	25	doctrine	doctrine	NOUN
ftr-453	1435	26	in	in	ADP
ftr-453	1435	27	a	a	DET
ftr-453	1435	28	more	more	ADV
ftr-453	1435	29	purely	purely	ADV
ftr-453	1435	30	tax	tax	NOUN
ftr-453	1435	31	context	context	NOUN
ftr-453	1435	32	is	be	AUX
ftr-453	1435	33	nevertheless	nevertheless	ADV
ftr-453	1435	34	discomforting	discomforte	VERB
ftr-453	1435	35	.	.	PUNCT
ftr-453	1436	1	in	in	ADP
ftr-453	1436	2	the	the	DET
ftr-453	1436	3	broadest	broad	ADJ
ftr-453	1436	4	sense	sense	NOUN
ftr-453	1436	5	,	,	PUNCT
ftr-453	1436	6	the	the	DET
ftr-453	1436	7	code	code	NOUN
ftr-453	1436	8	is	be	AUX
ftr-453	1436	9	itself	itself	PRON
ftr-453	1436	10	a	a	DET
ftr-453	1436	11	massive	massive	ADJ
ftr-453	1436	12	and	and	CCONJ
ftr-453	1436	13	detailed	detailed	ADJ
ftr-453	1436	14	articulation	articulation	NOUN
ftr-453	1436	15	of	of	ADP
ftr-453	1436	16	public	public	ADJ
ftr-453	1436	17	policy	policy	NOUN
ftr-453	1436	18	.	.	PUNCT
ftr-453	1437	1	it	it	PRON
ftr-453	1437	2	might	might	AUX
ftr-453	1437	3	legitimately	legitimately	ADV
ftr-453	1437	4	be	be	AUX
ftr-453	1437	5	asserted	assert	VERB
ftr-453	1437	6	that	that	SCONJ
ftr-453	1437	7	only	only	ADV
ftr-453	1437	8	when	when	SCONJ
ftr-453	1437	9	the	the	DET
ftr-453	1437	10	code	code	NOUN
ftr-453	1437	11	explicitly	explicitly	ADV
ftr-453	1437	12	articulates	articulate	VERB
ftr-453	1437	13	an	an	DET
ftr-453	1437	14	individual	individual	ADJ
ftr-453	1437	15	intuition	intuition	NOUN
ftr-453	1437	16	does	do	AUX
ftr-453	1437	17	that	that	DET
ftr-453	1437	18	intuition	intuition	NOUN
ftr-453	1437	19	gain	gain	VERB
ftr-453	1437	20	the	the	DET
ftr-453	1437	21	imprimatur	imprimatur	NOUN
ftr-453	1437	22	sufficient	sufficient	ADJ
ftr-453	1437	23	for	for	ADP
ftr-453	1437	24	“	"	PUNCT
ftr-453	1437	25	established	establish	VERB
ftr-453	1437	26	public	public	ADJ
ftr-453	1437	27	policy	policy	NOUN
ftr-453	1437	28	.	.	PUNCT
ftr-453	1437	29	”	"	PUNCT
ftr-453	1438	1	tax	tax	NOUN
ftr-453	1438	2	law	law	NOUN
ftr-453	1438	3	’s	’s	PART
ftr-453	1438	4	folly	folly	NOUN
ftr-453	1438	5	,	,	PUNCT
ftr-453	1438	6	though	though	ADV
ftr-453	1438	7	,	,	PUNCT
ftr-453	1438	8	is	be	AUX
ftr-453	1438	9	that	that	SCONJ
ftr-453	1438	10	it208	it208	NOUN
ftr-453	1438	11	has	have	AUX
ftr-453	1438	12	assumed	assume	VERB
ftr-453	1438	13	for	for	ADP
ftr-453	1438	14	so	so	ADV
ftr-453	1438	15	long	long	ADV
ftr-453	1438	16	that	that	SCONJ
ftr-453	1438	17	words	word	NOUN
ftr-453	1438	18	can	can	AUX
ftr-453	1438	19	and	and	CCONJ
ftr-453	1438	20	always	always	ADV
ftr-453	1438	21	will	will	AUX
ftr-453	1438	22	accurately	accurately	ADV
ftr-453	1438	23	capture	capture	VERB
ftr-453	1438	24	the	the	DET
ftr-453	1438	25	socio	socio	NOUN
ftr-453	1438	26	-	-	PUNCT
ftr-453	1438	27	economic	economic	ADJ
ftr-453	1438	28	theorem	theorem	NOUN
ftr-453	1438	29	underlying	underlie	VERB
ftr-453	1438	30	a	a	DET
ftr-453	1438	31	particular	particular	ADJ
ftr-453	1438	32	provision	provision	NOUN
ftr-453	1438	33	.	.	PUNCT
ftr-453	1439	1	but	but	CCONJ
ftr-453	1439	2	why	why	SCONJ
ftr-453	1439	3	should	should	AUX
ftr-453	1439	4	tax	tax	VERB
ftr-453	1439	5	legislation	legislation	NOUN
ftr-453	1439	6	assume	assume	VERB
ftr-453	1439	7	an	an	DET
ftr-453	1439	8	ability	ability	NOUN
ftr-453	1439	9	rarely	rarely	ADV
ftr-453	1439	10	,	,	PUNCT
ftr-453	1439	11	if	if	SCONJ
ftr-453	1439	12	ever	ever	ADV
ftr-453	1439	13	,	,	PUNCT
ftr-453	1439	14	present	present	ADJ
ftr-453	1439	15	in	in	ADP
ftr-453	1439	16	any	any	DET
ftr-453	1439	17	other	other	ADJ
ftr-453	1439	18	walk	walk	NOUN
ftr-453	1439	19	of	of	ADP
ftr-453	1439	20	life	life	NOUN
ftr-453	1439	21	?	?	PUNCT
ftr-453	1440	1	if	if	SCONJ
ftr-453	1440	2	a	a	DET
ftr-453	1440	3	speaker	speaker	NOUN
ftr-453	1440	4	complains	complain	VERB
ftr-453	1440	5	,	,	PUNCT
ftr-453	1440	6	for	for	ADP
ftr-453	1440	7	example	example	NOUN
ftr-453	1440	8	,	,	PUNCT
ftr-453	1440	9	that	that	SCONJ
ftr-453	1440	10	there	there	PRON
ftr-453	1440	11	is	be	VERB
ftr-453	1440	12	so	so	ADV
ftr-453	1440	13	much	much	ADJ
ftr-453	1440	14	in	in	ADP
ftr-453	1440	15	life	life	NOUN
ftr-453	1440	16	she	she	PRON
ftr-453	1440	17	must	must	AUX
ftr-453	1440	18	see	see	VERB
ftr-453	1440	19	and	and	CCONJ
ftr-453	1440	20	do	do	VERB
ftr-453	1440	21	before	before	SCONJ
ftr-453	1440	22	she	she	PRON
ftr-453	1440	23	can	can	AUX
ftr-453	1440	24	finally	finally	ADV
ftr-453	1440	25	settle	settle	VERB
ftr-453	1440	26	down	down	ADP
ftr-453	1440	27	,	,	PUNCT
ftr-453	1440	28	although	although	SCONJ
ftr-453	1440	29	settling	settle	VERB
ftr-453	1440	30	down	down	ADP
ftr-453	1440	31	now	now	ADV
ftr-453	1440	32	is	be	AUX
ftr-453	1440	33	tempting	tempting	ADJ
ftr-453	1440	34	,	,	PUNCT
ftr-453	1440	35	the	the	DET
ftr-453	1440	36	listener	listener	NOUN
ftr-453	1440	37	might	might	AUX
ftr-453	1440	38	generally	generally	ADV
ftr-453	1440	39	empathize	empathize	VERB
ftr-453	1440	40	with	with	ADP
ftr-453	1440	41	her	her	PRON
ftr-453	1440	42	need	need	NOUN
ftr-453	1440	43	to	to	PART
ftr-453	1440	44	work	work	VERB
ftr-453	1440	45	a	a	DET
ftr-453	1440	46	few	few	ADJ
ftr-453	1440	47	more	more	ADJ
ftr-453	1440	48	years	year	NOUN
ftr-453	1440	49	before	before	ADP
ftr-453	1440	50	retiring	retire	VERB
ftr-453	1440	51	.	.	PUNCT
ftr-453	1441	1	but	but	CCONJ
ftr-453	1441	2	the	the	DET
ftr-453	1441	3	listener	listener	NOUN
ftr-453	1441	4	might	might	AUX
ftr-453	1441	5	know	know	VERB
ftr-453	1441	6	better	well	ADJ
ftr-453	1441	7	the	the	DET
ftr-453	1441	8	depth	depth	NOUN
ftr-453	1441	9	of	of	ADP
ftr-453	1441	10	her	her	PRON
ftr-453	1441	11	life	life	NOUN
ftr-453	1441	12	’s	’s	PART
ftr-453	1441	13	thirst	thirst	NOUN
ftr-453	1441	14	and	and	CCONJ
ftr-453	1441	15	her	her	PRON
ftr-453	1441	16	simultaneous	simultaneous	ADJ
ftr-453	1441	17	weariness	weariness	NOUN
ftr-453	1441	18	in	in	ADP
ftr-453	1441	19	life	life	NOUN
ftr-453	1441	20	’s	’s	PART
ftr-453	1441	21	travel	travel	NOUN
ftr-453	1441	22	if	if	SCONJ
ftr-453	1441	23	she	she	PRON
ftr-453	1441	24	were	be	AUX
ftr-453	1441	25	to	to	ADP
ftr-453	1441	26	state	state	NOUN
ftr-453	1441	27	:	:	PUNCT
ftr-453	1441	28	204	204	NUM
ftr-453	1441	29	.	.	PUNCT
ftr-453	1442	1	see	see	VERB
ftr-453	1442	2	commissioner	commissioner	PROPN
ftr-453	1442	3	v.	v.	PROPN
ftr-453	1442	4	tellier	tellier	PROPN
ftr-453	1442	5	,	,	PUNCT
ftr-453	1442	6	383	383	NUM
ftr-453	1442	7	u.s	u.s	PROPN
ftr-453	1442	8	.	.	PROPN
ftr-453	1442	9	687	687	NUM
ftr-453	1442	10	,	,	PUNCT
ftr-453	1442	11	693	693	NUM
ftr-453	1442	12	-	-	SYM
ftr-453	1442	13	94	94	NUM
ftr-453	1442	14	(	(	PUNCT
ftr-453	1442	15	1966	1966	NUM
ftr-453	1442	16	)	)	PUNCT
ftr-453	1442	17	(	(	PUNCT
ftr-453	1442	18	“	"	PUNCT
ftr-453	1442	19	[	[	X
ftr-453	1442	20	w]here	w]here	PROPN
ftr-453	1442	21	congress	congress	PROPN
ftr-453	1442	22	has	have	AUX
ftr-453	1442	23	been	be	AUX
ftr-453	1442	24	wholly	wholly	ADV
ftr-453	1442	25	silent	silent	ADJ
ftr-453	1442	26	,	,	PUNCT
ftr-453	1442	27	it	it	PRON
ftr-453	1442	28	is	be	AUX
ftr-453	1442	29	only	only	ADV
ftr-453	1442	30	in	in	ADP
ftr-453	1442	31	extremely	extremely	ADV
ftr-453	1442	32	limited	limited	ADJ
ftr-453	1442	33	circumstances	circumstance	NOUN
ftr-453	1442	34	that	that	PRON
ftr-453	1442	35	the	the	DET
ftr-453	1442	36	court	court	NOUN
ftr-453	1442	37	has	have	AUX
ftr-453	1442	38	countenanced	countenance	VERB
ftr-453	1442	39	[	[	PUNCT
ftr-453	1442	40	denial	denial	NOUN
ftr-453	1442	41	of	of	ADP
ftr-453	1442	42	an	an	DET
ftr-453	1442	43	otherwise	otherwise	ADV
ftr-453	1442	44	available	available	ADJ
ftr-453	1442	45	tax	tax	NOUN
ftr-453	1442	46	deduction	deduction	NOUN
ftr-453	1442	47	]	]	PUNCT
ftr-453	1442	48	)	)	PUNCT
ftr-453	1442	49	.	.	PUNCT
ftr-453	1443	1	205	205	NUM
ftr-453	1443	2	.	.	PUNCT
ftr-453	1444	1	see	see	VERB
ftr-453	1444	2	bob	bob	PROPN
ftr-453	1444	3	jones	jones	PROPN
ftr-453	1444	4	university	university	PROPN
ftr-453	1444	5	v.	v.	PROPN
ftr-453	1444	6	united	united	PROPN
ftr-453	1444	7	states	states	PROPN
ftr-453	1444	8	,	,	PUNCT
ftr-453	1444	9	461	461	NUM
ftr-453	1444	10	u.s	u.s	PROPN
ftr-453	1444	11	.	.	PROPN
ftr-453	1444	12	574	574	NUM
ftr-453	1444	13	(	(	PUNCT
ftr-453	1444	14	1983	1983	NUM
ftr-453	1444	15	)	)	PUNCT
ftr-453	1444	16	.	.	PUNCT
ftr-453	1445	1	206	206	NUM
ftr-453	1445	2	.	.	PUNCT
ftr-453	1446	1	“	"	PUNCT
ftr-453	1446	2	charitable	charitable	ADJ
ftr-453	1446	3	exemptions	exemption	NOUN
ftr-453	1446	4	are	be	AUX
ftr-453	1446	5	justified	justify	VERB
ftr-453	1446	6	on	on	ADP
ftr-453	1446	7	the	the	DET
ftr-453	1446	8	basis	basis	NOUN
ftr-453	1446	9	that	that	SCONJ
ftr-453	1446	10	the	the	DET
ftr-453	1446	11	exempt	exempt	ADJ
ftr-453	1446	12	entity	entity	NOUN
ftr-453	1446	13	confers	confer	NOUN
ftr-453	1446	14	a	a	DET
ftr-453	1446	15	public	public	ADJ
ftr-453	1446	16	benefit	benefit	NOUN
ftr-453	1446	17	–	–	PUNCT
ftr-453	1446	18	a	a	DET
ftr-453	1446	19	benefit	benefit	NOUN
ftr-453	1446	20	which	which	PRON
ftr-453	1446	21	the	the	DET
ftr-453	1446	22	society	society	NOUN
ftr-453	1446	23	or	or	CCONJ
ftr-453	1446	24	community	community	NOUN
ftr-453	1446	25	may	may	AUX
ftr-453	1446	26	not	not	PART
ftr-453	1446	27	itself	itself	PRON
ftr-453	1446	28	choose	choose	VERB
ftr-453	1446	29	or	or	CCONJ
ftr-453	1446	30	be	be	AUX
ftr-453	1446	31	able	able	ADJ
ftr-453	1446	32	to	to	PART
ftr-453	1446	33	provide	provide	VERB
ftr-453	1446	34	,	,	PUNCT
ftr-453	1446	35	or	or	CCONJ
ftr-453	1446	36	which	which	DET
ftr-453	1446	37	supplements	supplement	NOUN
ftr-453	1446	38	and	and	CCONJ
ftr-453	1446	39	advances	advance	VERB
ftr-453	1446	40	the	the	DET
ftr-453	1446	41	work	work	NOUN
ftr-453	1446	42	of	of	ADP
ftr-453	1446	43	public	public	ADJ
ftr-453	1446	44	institutions	institution	NOUN
ftr-453	1446	45	already	already	ADV
ftr-453	1446	46	supported	support	VERB
ftr-453	1446	47	by	by	ADP
ftr-453	1446	48	tax	tax	NOUN
ftr-453	1446	49	revenues	revenue	NOUN
ftr-453	1446	50	.	.	PUNCT
ftr-453	1447	1	history	history	NOUN
ftr-453	1447	2	butresses	butresse	VERB
ftr-453	1447	3	logic	logic	NOUN
ftr-453	1447	4	to	to	PART
ftr-453	1447	5	make	make	VERB
ftr-453	1447	6	clear	clear	ADJ
ftr-453	1447	7	that	that	SCONJ
ftr-453	1447	8	,	,	PUNCT
ftr-453	1447	9	to	to	PART
ftr-453	1447	10	warrant	warrant	VERB
ftr-453	1447	11	exemption	exemption	NOUN
ftr-453	1447	12	under	under	ADP
ftr-453	1447	13	regs	reg	NOUN
ftr-453	1447	14	.	.	PUNCT
ftr-453	1448	1	§	§	PROPN
ftr-453	1448	2	501(c)(3	501(c)(3	NUM
ftr-453	1448	3	)	)	PUNCT
ftr-453	1448	4	,	,	PUNCT
ftr-453	1448	5	an	an	DET
ftr-453	1448	6	institution	institution	NOUN
ftr-453	1448	7	must	must	AUX
ftr-453	1448	8	fall	fall	VERB
ftr-453	1448	9	within	within	ADP
ftr-453	1448	10	a	a	DET
ftr-453	1448	11	category	category	NOUN
ftr-453	1448	12	specified	specify	VERB
ftr-453	1448	13	in	in	ADP
ftr-453	1448	14	that	that	DET
ftr-453	1448	15	section	section	NOUN
ftr-453	1448	16	and	and	CCONJ
ftr-453	1448	17	must	must	AUX
ftr-453	1448	18	demonstrably	demonstrably	ADV
ftr-453	1448	19	serve	serve	VERB
ftr-453	1448	20	and	and	CCONJ
ftr-453	1448	21	be	be	AUX
ftr-453	1448	22	in	in	ADP
ftr-453	1448	23	harmony	harmony	NOUN
ftr-453	1448	24	with	with	ADP
ftr-453	1448	25	the	the	DET
ftr-453	1448	26	public	public	ADJ
ftr-453	1448	27	interest	interest	NOUN
ftr-453	1448	28	.	.	PUNCT
ftr-453	1449	1	the	the	DET
ftr-453	1449	2	institution	institution	NOUN
ftr-453	1449	3	’s	’s	PART
ftr-453	1449	4	purpose	purpose	NOUN
ftr-453	1449	5	must	must	AUX
ftr-453	1449	6	not	not	PART
ftr-453	1449	7	be	be	AUX
ftr-453	1449	8	so	so	ADV
ftr-453	1449	9	at	at	ADP
ftr-453	1449	10	odds	odd	NOUN
ftr-453	1449	11	with	with	ADP
ftr-453	1449	12	the	the	DET
ftr-453	1449	13	common	common	ADJ
ftr-453	1449	14	community	community	NOUN
ftr-453	1449	15	conscience	conscience	NOUN
ftr-453	1449	16	as	as	SCONJ
ftr-453	1449	17	to	to	PART
ftr-453	1449	18	undermine	undermine	VERB
ftr-453	1449	19	any	any	DET
ftr-453	1449	20	public	public	ADJ
ftr-453	1449	21	benefit	benefit	NOUN
ftr-453	1449	22	that	that	PRON
ftr-453	1449	23	might	might	AUX
ftr-453	1449	24	otherwise	otherwise	ADV
ftr-453	1449	25	be	be	AUX
ftr-453	1449	26	conferred	confer	VERB
ftr-453	1449	27	.	.	PUNCT
ftr-453	1449	28	”	"	PUNCT
ftr-453	1450	1	see	see	VERB
ftr-453	1450	2	i	i	PRON
ftr-453	1450	3	d.	d.	PROPN
ftr-453	1450	4	at	at	ADP
ftr-453	1450	5	591	591	NUM
ftr-453	1450	6	-	-	SYM
ftr-453	1450	7	92	92	NUM
ftr-453	1450	8	.	.	PUNCT
ftr-453	1450	9	207	207	NUM
ftr-453	1450	10	.	.	PUNCT
ftr-453	1451	1	in	in	ADP
ftr-453	1451	2	contemporary	contemporary	PROPN
ftr-453	1451	3	times	times	PROPN
ftr-453	1451	4	,	,	PUNCT
ftr-453	1451	5	the	the	DET
ftr-453	1451	6	public	public	ADJ
ftr-453	1451	7	policy	policy	NOUN
ftr-453	1451	8	rationale	rationale	NOUN
ftr-453	1451	9	has	have	AUX
ftr-453	1451	10	not	not	PART
ftr-453	1451	11	been	be	AUX
ftr-453	1451	12	used	use	VERB
ftr-453	1451	13	or	or	CCONJ
ftr-453	1451	14	implicated	implicate	VERB
ftr-453	1451	15	as	as	ADP
ftr-453	1451	16	a	a	DET
ftr-453	1451	17	justification	justification	NOUN
ftr-453	1451	18	for	for	ADP
ftr-453	1451	19	denying	deny	VERB
ftr-453	1451	20	tax	tax	NOUN
ftr-453	1451	21	exempt	exempt	ADJ
ftr-453	1451	22	status	status	NOUN
ftr-453	1451	23	.	.	PUNCT
ftr-453	1452	1	in	in	ADP
ftr-453	1452	2	one	one	NUM
ftr-453	1452	3	recent	recent	ADJ
ftr-453	1452	4	case	case	NOUN
ftr-453	1452	5	,	,	PUNCT
ftr-453	1452	6	though	though	ADV
ftr-453	1452	7	,	,	PUNCT
ftr-453	1452	8	the	the	DET
ftr-453	1452	9	service	service	NOUN
ftr-453	1452	10	came	come	VERB
ftr-453	1452	11	under	under	ADP
ftr-453	1452	12	attack	attack	NOUN
ftr-453	1452	13	for	for	ADP
ftr-453	1452	14	a	a	DET
ftr-453	1452	15	letter	letter	NOUN
ftr-453	1452	16	which	which	PRON
ftr-453	1452	17	implied	imply	VERB
ftr-453	1452	18	,	,	PUNCT
ftr-453	1452	19	according	accord	VERB
ftr-453	1452	20	to	to	ADP
ftr-453	1452	21	the	the	DET
ftr-453	1452	22	applicant	applicant	ADJ
ftr-453	1452	23	organization	organization	NOUN
ftr-453	1452	24	’s	’s	PART
ftr-453	1452	25	legal	legal	ADJ
ftr-453	1452	26	counsel	counsel	NOUN
ftr-453	1452	27	,	,	PUNCT
ftr-453	1452	28	that	that	SCONJ
ftr-453	1452	29	“	"	PUNCT
ftr-453	1452	30	being	be	AUX
ftr-453	1452	31	gay	gay	ADJ
ftr-453	1452	32	is	be	AUX
ftr-453	1452	33	wrong	wrong	ADJ
ftr-453	1452	34	”	"	PUNCT
ftr-453	1452	35	and	and	CCONJ
ftr-453	1452	36	therefore	therefore	ADV
ftr-453	1452	37	a	a	DET
ftr-453	1452	38	potential	potential	ADJ
ftr-453	1452	39	basis	basis	NOUN
ftr-453	1452	40	to	to	PART
ftr-453	1452	41	deny	deny	VERB
ftr-453	1452	42	tax	tax	NOUN
ftr-453	1452	43	exemption	exemption	NOUN
ftr-453	1452	44	to	to	ADP
ftr-453	1452	45	an	an	DET
ftr-453	1452	46	organization	organization	NOUN
ftr-453	1452	47	organized	organize	VERB
ftr-453	1452	48	to	to	PART
ftr-453	1452	49	provide	provide	VERB
ftr-453	1452	50	support	support	NOUN
ftr-453	1452	51	for	for	ADP
ftr-453	1452	52	homosexual	homosexual	ADJ
ftr-453	1452	53	youth	youth	NOUN
ftr-453	1452	54	.	.	PUNCT
ftr-453	1453	1	see	see	VERB
ftr-453	1453	2	fred	fred	PROPN
ftr-453	1453	3	stokeld	stokeld	PROPN
ftr-453	1453	4	,	,	PUNCT
ftr-453	1453	5	irs	irs	PROPN
ftr-453	1453	6	letter	letter	NOUN
ftr-453	1453	7	to	to	ADP
ftr-453	1453	8	youth	youth	NOUN
ftr-453	1453	9	group	group	NOUN
ftr-453	1453	10	raises	raise	VERB
ftr-453	1453	11	concern	concern	NOUN
ftr-453	1453	12	in	in	ADP
ftr-453	1453	13	gay	gay	NOUN
ftr-453	1453	14	community	community	NOUN
ftr-453	1453	15	,	,	PUNCT
ftr-453	1453	16	76	76	NUM
ftr-453	1453	17	tax	tax	NOUN
ftr-453	1453	18	notes	note	NOUN
ftr-453	1453	19	324	324	NUM
ftr-453	1453	20	(	(	PUNCT
ftr-453	1453	21	1997	1997	NUM
ftr-453	1453	22	)	)	PUNCT
ftr-453	1453	23	.	.	PUNCT
ftr-453	1454	1	208	208	NUM
ftr-453	1454	2	.	.	X
ftr-453	1455	1	see	see	VERB
ftr-453	1455	2	weisbach	weisbach	NOUN
ftr-453	1455	3	,	,	PUNCT
ftr-453	1455	4	supra	supra	PROPN
ftr-453	1455	5	note	note	NOUN
ftr-453	1455	6	91	91	NUM
ftr-453	1455	7	,	,	PUNCT
ftr-453	1455	8	at	at	ADP
ftr-453	1455	9	871	871	NUM
ftr-453	1455	10	(	(	PUNCT
ftr-453	1455	11	noting	note	VERB
ftr-453	1455	12	that	that	SCONJ
ftr-453	1455	13	tax	tax	NOUN
ftr-453	1455	14	rules	rule	NOUN
ftr-453	1455	15	“	"	PUNCT
ftr-453	1455	16	apply	apply	VERB
ftr-453	1455	17	to	to	ADP
ftr-453	1455	18	their	their	PRON
ftr-453	1455	19	complete	complete	ADJ
ftr-453	1455	20	domain	domain	NOUN
ftr-453	1455	21	”	"	PUNCT
ftr-453	1455	22	)	)	PUNCT
ftr-453	1455	23	.	.	PUNCT
ftr-453	1456	1	2001	2001	NUM
ftr-453	1456	2	]	]	PUNCT
ftr-453	1456	3	when	when	SCONJ
ftr-453	1456	4	charity	charity	NOUN
ftr-453	1456	5	aids	aids	PROPN
ftr-453	1456	6	tax	tax	NOUN
ftr-453	1456	7	shelters	shelter	NOUN
ftr-453	1456	8	815	815	NUM
ftr-453	1456	9	the	the	DET
ftr-453	1456	10	woods	wood	NOUN
ftr-453	1456	11	are	be	AUX
ftr-453	1456	12	lovely	lovely	ADJ
ftr-453	1456	13	,	,	PUNCT
ftr-453	1456	14	dark	dark	ADJ
ftr-453	1456	15	and	and	CCONJ
ftr-453	1456	16	deep	deep	ADJ
ftr-453	1456	17	,	,	PUNCT
ftr-453	1456	18	but	but	CCONJ
ftr-453	1456	19	i	i	PRON
ftr-453	1456	20	have	have	VERB
ftr-453	1456	21	promises	promise	NOUN
ftr-453	1456	22	to	to	PART
ftr-453	1456	23	keep	keep	VERB
ftr-453	1456	24	,	,	PUNCT
ftr-453	1456	25	and	and	CCONJ
ftr-453	1456	26	miles	mile	NOUN
ftr-453	1456	27	to	to	PART
ftr-453	1456	28	go	go	VERB
ftr-453	1456	29	before	before	SCONJ
ftr-453	1456	30	i	i	PRON
ftr-453	1456	31	sleep	sleep	VERB
ftr-453	1456	32	,	,	PUNCT
ftr-453	1456	33	and	and	CCONJ
ftr-453	1456	34	miles	mile	NOUN
ftr-453	1456	35	to	to	PART
ftr-453	1456	36	go	go	VERB
ftr-453	1456	37	before	before	SCONJ
ftr-453	1456	38	i	i	PRON
ftr-453	1456	39	sleep.209	sleep.209	VERB
ftr-453	1456	40	words	word	NOUN
ftr-453	1456	41	only	only	ADV
ftr-453	1456	42	rarely	rarely	ADV
ftr-453	1456	43	capture	capture	VERB
ftr-453	1456	44	the	the	DET
ftr-453	1456	45	whole	whole	NOUN
ftr-453	1456	46	of	of	ADP
ftr-453	1456	47	thought	thought	NOUN
ftr-453	1456	48	,	,	PUNCT
ftr-453	1456	49	and	and	CCONJ
ftr-453	1456	50	then	then	ADV
ftr-453	1456	51	only	only	ADV
ftr-453	1456	52	by	by	ADP
ftr-453	1456	53	those	those	PRON
ftr-453	1456	54	with	with	ADP
ftr-453	1456	55	rare	rare	ADJ
ftr-453	1456	56	gifts	gift	NOUN
ftr-453	1456	57	indeed	indeed	ADV
ftr-453	1456	58	.	.	PUNCT
ftr-453	1457	1	this	this	PRON
ftr-453	1457	2	seems	seem	VERB
ftr-453	1457	3	especially	especially	ADV
ftr-453	1457	4	true	true	ADJ
ftr-453	1457	5	with	with	ADP
ftr-453	1457	6	tax	tax	NOUN
ftr-453	1457	7	legislative	legislative	ADJ
ftr-453	1457	8	pronouncements	pronouncement	NOUN
ftr-453	1457	9	,	,	PUNCT
ftr-453	1457	10	which	which	PRON
ftr-453	1457	11	are	be	AUX
ftr-453	1457	12	invariably	invariably	ADV
ftr-453	1457	13	accompanied	accompany	VERB
ftr-453	1457	14	by	by	ADP
ftr-453	1457	15	reams	ream	NOUN
ftr-453	1457	16	of	of	ADP
ftr-453	1457	17	legislative	legislative	ADJ
ftr-453	1457	18	history	history	NOUN
ftr-453	1457	19	,	,	PUNCT
ftr-453	1457	20	implemented	implement	VERB
ftr-453	1457	21	by	by	ADP
ftr-453	1457	22	an	an	DET
ftr-453	1457	23	army	army	NOUN
ftr-453	1457	24	of	of	ADP
ftr-453	1457	25	regulation	regulation	NOUN
ftr-453	1457	26	drafters	drafter	NOUN
ftr-453	1457	27	and	and	CCONJ
ftr-453	1457	28	occasionally	occasionally	ADV
ftr-453	1457	29	interpreted	interpret	VERB
ftr-453	1457	30	by	by	ADP
ftr-453	1457	31	a	a	DET
ftr-453	1457	32	host	host	NOUN
ftr-453	1457	33	of	of	ADP
ftr-453	1457	34	judges	judge	NOUN
ftr-453	1457	35	.	.	PUNCT
ftr-453	1458	1	acting	act	VERB
ftr-453	1458	2	as	as	SCONJ
ftr-453	1458	3	though	though	SCONJ
ftr-453	1458	4	words	word	NOUN
ftr-453	1458	5	really	really	ADV
ftr-453	1458	6	can	can	AUX
ftr-453	1458	7	and	and	CCONJ
ftr-453	1458	8	do	do	AUX
ftr-453	1458	9	capture	capture	VERB
ftr-453	1458	10	the	the	DET
ftr-453	1458	11	whole	whole	NOUN
ftr-453	1458	12	,	,	PUNCT
ftr-453	1458	13	particularly	particularly	ADV
ftr-453	1458	14	when	when	SCONJ
ftr-453	1458	15	widely	widely	ADV
ftr-453	1458	16	held	hold	VERB
ftr-453	1458	17	intuition	intuition	NOUN
ftr-453	1458	18	is	be	AUX
ftr-453	1458	19	inconsistent	inconsistent	ADJ
ftr-453	1458	20	with	with	ADP
ftr-453	1458	21	the	the	DET
ftr-453	1458	22	literalism	literalism	NOUN
ftr-453	1458	23	of	of	ADP
ftr-453	1458	24	sections	section	NOUN
ftr-453	1458	25	and	and	CCONJ
ftr-453	1458	26	subsections	subsection	NOUN
ftr-453	1458	27	,	,	PUNCT
ftr-453	1458	28	allows	allow	VERB
ftr-453	1458	29	for	for	ADP
ftr-453	1458	30	anti	anti	ADJ
ftr-453	1458	31	-	-	ADJ
ftr-453	1458	32	intuitive	intuitive	ADJ
ftr-453	1458	33	results	result	NOUN
ftr-453	1458	34	.	.	PUNCT
ftr-453	1459	1	ultimately	ultimately	ADV
ftr-453	1459	2	,	,	PUNCT
ftr-453	1459	3	tax	tax	NOUN
ftr-453	1459	4	shelters	shelter	NOUN
ftr-453	1459	5	are	be	AUX
ftr-453	1459	6	anti	anti	ADJ
ftr-453	1459	7	-	-	ADJ
ftr-453	1459	8	intuitive	intuitive	ADJ
ftr-453	1459	9	results	result	NOUN
ftr-453	1459	10	thriving	thrive	VERB
ftr-453	1459	11	only	only	ADV
ftr-453	1459	12	in	in	ADP
ftr-453	1459	13	a	a	DET
ftr-453	1459	14	system	system	NOUN
ftr-453	1459	15	that	that	PRON
ftr-453	1459	16	embraces	embrace	VERB
ftr-453	1459	17	literalism	literalism	NOUN
ftr-453	1459	18	and	and	CCONJ
ftr-453	1459	19	disclaims	disclaim	VERB
ftr-453	1459	20	intuition	intuition	NOUN
ftr-453	1459	21	.	.	PUNCT
ftr-453	1460	1	such	such	ADJ
ftr-453	1460	2	results	result	NOUN
ftr-453	1460	3	ought	ought	AUX
ftr-453	1460	4	to	to	PART
ftr-453	1460	5	cause	cause	VERB
ftr-453	1460	6	more	more	ADJ
ftr-453	1460	7	discomfort	discomfort	NOUN
ftr-453	1460	8	than	than	ADP
ftr-453	1460	9	a	a	DET
ftr-453	1460	10	system	system	NOUN
ftr-453	1460	11	that	that	PRON
ftr-453	1460	12	judiciously	judiciously	ADV
ftr-453	1460	13	applies	apply	VERB
ftr-453	1460	14	public	public	ADJ
ftr-453	1460	15	policy	policy	NOUN
ftr-453	1460	16	.	.	PUNCT
ftr-453	1461	1	establishing	establish	VERB
ftr-453	1461	2	the	the	DET
ftr-453	1461	3	legitimacy	legitimacy	NOUN
ftr-453	1461	4	of	of	ADP
ftr-453	1461	5	public	public	ADJ
ftr-453	1461	6	policy	policy	NOUN
ftr-453	1461	7	as	as	ADP
ftr-453	1461	8	a	a	DET
ftr-453	1461	9	rule	rule	NOUN
ftr-453	1461	10	of	of	ADP
ftr-453	1461	11	law	law	NOUN
ftr-453	1461	12	is	be	AUX
ftr-453	1461	13	one	one	NUM
ftr-453	1461	14	thing	thing	NOUN
ftr-453	1461	15	,	,	PUNCT
ftr-453	1461	16	actually	actually	ADV
ftr-453	1461	17	identifying	identify	VERB
ftr-453	1461	18	a	a	DET
ftr-453	1461	19	certain	certain	ADJ
ftr-453	1461	20	public	public	ADJ
ftr-453	1461	21	policy	policy	NOUN
ftr-453	1461	22	is	be	AUX
ftr-453	1461	23	quite	quite	ADV
ftr-453	1461	24	another	another	PRON
ftr-453	1461	25	.	.	PUNCT
ftr-453	1462	1	this	this	PRON
ftr-453	1462	2	is	be	AUX
ftr-453	1462	3	especially	especially	ADV
ftr-453	1462	4	so	so	ADV
ftr-453	1462	5	with	with	ADP
ftr-453	1462	6	regard	regard	NOUN
ftr-453	1462	7	to	to	ADP
ftr-453	1462	8	taxation	taxation	NOUN
ftr-453	1462	9	,	,	PUNCT
ftr-453	1462	10	as	as	SCONJ
ftr-453	1462	11	opposed	oppose	VERB
ftr-453	1462	12	to	to	ADP
ftr-453	1462	13	more	more	ADV
ftr-453	1462	14	thoroughly	thoroughly	ADV
ftr-453	1462	15	social	social	ADJ
ftr-453	1462	16	issues	issue	NOUN
ftr-453	1462	17	.	.	PUNCT
ftr-453	1463	1	for	for	ADP
ftr-453	1463	2	one	one	NUM
ftr-453	1463	3	thing	thing	NOUN
ftr-453	1463	4	,	,	PUNCT
ftr-453	1463	5	identifying	identify	VERB
ftr-453	1463	6	public	public	ADJ
ftr-453	1463	7	policy	policy	NOUN
ftr-453	1463	8	with	with	ADP
ftr-453	1463	9	respect	respect	NOUN
ftr-453	1463	10	to	to	ADP
ftr-453	1463	11	taxation	taxation	NOUN
ftr-453	1463	12	requires	require	VERB
ftr-453	1463	13	one	one	NUM
ftr-453	1463	14	to	to	PART
ftr-453	1463	15	imagine	imagine	VERB
ftr-453	1463	16	a	a	DET
ftr-453	1463	17	populace	populace	NOUN
ftr-453	1463	18	composed	compose	VERB
ftr-453	1463	19	of	of	ADP
ftr-453	1463	20	persons	person	NOUN
ftr-453	1463	21	who	who	PRON
ftr-453	1463	22	actually	actually	ADV
ftr-453	1463	23	understand	understand	VERB
ftr-453	1463	24	,	,	PUNCT
ftr-453	1463	25	or	or	CCONJ
ftr-453	1463	26	at	at	ADP
ftr-453	1463	27	least	least	ADJ
ftr-453	1463	28	have	have	VERB
ftr-453	1463	29	more	more	ADJ
ftr-453	1463	30	than	than	ADP
ftr-453	1463	31	once	once	ADV
ftr-453	1463	32	-	-	PUNCT
ftr-453	1463	33	a	a	DET
ftr-453	1463	34	-	-	PUNCT
ftr-453	1463	35	year	year	NOUN
ftr-453	1463	36	exposure	exposure	NOUN
ftr-453	1463	37	to	to	ADP
ftr-453	1463	38	the	the	DET
ftr-453	1463	39	code	code	NOUN
ftr-453	1463	40	–	–	PUNCT
ftr-453	1463	41	a	a	DET
ftr-453	1463	42	nonexistent	nonexistent	ADJ
ftr-453	1463	43	nirvana	nirvana	NOUN
ftr-453	1463	44	to	to	ADP
ftr-453	1463	45	some	some	DET
ftr-453	1463	46	tax	tax	NOUN
ftr-453	1463	47	professors	professor	NOUN
ftr-453	1463	48	.	.	PUNCT
ftr-453	1464	1	public	public	ADJ
ftr-453	1464	2	policy	policy	NOUN
ftr-453	1464	3	is	be	AUX
ftr-453	1464	4	a	a	DET
ftr-453	1464	5	quantitative	quantitative	ADJ
ftr-453	1464	6	notion	notion	NOUN
ftr-453	1464	7	,	,	PUNCT
ftr-453	1464	8	requiring	require	VERB
ftr-453	1464	9	evidence	evidence	NOUN
ftr-453	1464	10	that	that	SCONJ
ftr-453	1464	11	the	the	DET
ftr-453	1464	12	overwhelming	overwhelming	ADJ
ftr-453	1464	13	majority	majority	NOUN
ftr-453	1464	14	of	of	ADP
ftr-453	1464	15	individuals	individual	NOUN
ftr-453	1464	16	composing	compose	VERB
ftr-453	1464	17	the	the	DET
ftr-453	1464	18	public	public	ADJ
ftr-453	1464	19	hold	hold	VERB
ftr-453	1464	20	identical	identical	ADJ
ftr-453	1464	21	beliefs	belief	NOUN
ftr-453	1464	22	.	.	PUNCT
ftr-453	1465	1	most	most	ADJ
ftr-453	1465	2	taxpayers	taxpayer	NOUN
ftr-453	1465	3	probably	probably	ADV
ftr-453	1465	4	have	have	AUX
ftr-453	1465	5	n’t	not	PART
ftr-453	1465	6	given	give	VERB
ftr-453	1465	7	the	the	DET
ftr-453	1465	8	slightest	slight	ADJ
ftr-453	1465	9	thought	thought	NOUN
ftr-453	1465	10	to	to	ADP
ftr-453	1465	11	tax	tax	NOUN
ftr-453	1465	12	shelters	shelter	NOUN
ftr-453	1465	13	,	,	PUNCT
ftr-453	1465	14	although	although	SCONJ
ftr-453	1465	15	they	they	PRON
ftr-453	1465	16	might	might	AUX
ftr-453	1465	17	ascribe	ascribe	VERB
ftr-453	1465	18	to	to	ADP
ftr-453	1465	19	the	the	DET
ftr-453	1465	20	populace	populace	NOUN
ftr-453	1465	21	notion	notion	NOUN
ftr-453	1465	22	that	that	SCONJ
ftr-453	1465	23	rich	rich	ADJ
ftr-453	1465	24	individuals	individual	NOUN
ftr-453	1465	25	and	and	CCONJ
ftr-453	1465	26	large	large	ADJ
ftr-453	1465	27	corporations	corporation	NOUN
ftr-453	1465	28	pay	pay	VERB
ftr-453	1465	29	little	little	ADJ
ftr-453	1465	30	or	or	CCONJ
ftr-453	1465	31	no	no	PRON
ftr-453	1465	32	tax	tax	NOUN
ftr-453	1465	33	.	.	PUNCT
ftr-453	1466	1	there	there	PRON
ftr-453	1466	2	are	be	VERB
ftr-453	1466	3	legitimate	legitimate	ADJ
ftr-453	1466	4	surrogates	surrogate	NOUN
ftr-453	1466	5	for	for	ADP
ftr-453	1466	6	the	the	DET
ftr-453	1466	7	actual	actual	ADJ
ftr-453	1466	8	numbers	number	NOUN
ftr-453	1466	9	necessary	necessary	ADJ
ftr-453	1466	10	to	to	PART
ftr-453	1466	11	achieve	achieve	VERB
ftr-453	1466	12	public	public	ADJ
ftr-453	1466	13	policy	policy	NOUN
ftr-453	1466	14	.	.	PUNCT
ftr-453	1467	1	newspaper	newspaper	NOUN
ftr-453	1467	2	editorials	editorial	NOUN
ftr-453	1467	3	and	and	CCONJ
ftr-453	1467	4	tax	tax	NOUN
ftr-453	1467	5	professionals	professional	NOUN
ftr-453	1467	6	might	might	AUX
ftr-453	1467	7	legitimately	legitimately	ADV
ftr-453	1467	8	speak	speak	VERB
ftr-453	1467	9	on	on	ADP
ftr-453	1467	10	behalf210	behalf210	PROPN
ftr-453	1467	11	of	of	ADP
ftr-453	1467	12	the	the	DET
ftr-453	1467	13	public	public	NOUN
ftr-453	1467	14	.	.	PUNCT
ftr-453	1468	1	still	still	ADV
ftr-453	1468	2	,	,	PUNCT
ftr-453	1468	3	there	there	PRON
ftr-453	1468	4	must	must	AUX
ftr-453	1468	5	be	be	AUX
ftr-453	1468	6	some	some	DET
ftr-453	1468	7	indication	indication	NOUN
ftr-453	1468	8	through	through	ADP
ftr-453	1468	9	the	the	DET
ftr-453	1468	10	legislature	legislature	NOUN
ftr-453	1468	11	that211	that211	VERB
ftr-453	1468	12	a	a	DET
ftr-453	1468	13	certain	certain	ADJ
ftr-453	1468	14	activity	activity	NOUN
ftr-453	1468	15	contravenes	contravene	VERB
ftr-453	1468	16	public	public	ADJ
ftr-453	1468	17	policy	policy	NOUN
ftr-453	1468	18	and	and	CCONJ
ftr-453	1468	19	should	should	AUX
ftr-453	1468	20	be	be	AUX
ftr-453	1468	21	prohibited	prohibit	VERB
ftr-453	1468	22	,	,	PUNCT
ftr-453	1468	23	otherwise	otherwise	ADV
ftr-453	1468	24	the	the	DET
ftr-453	1468	25	danger	danger	NOUN
ftr-453	1468	26	that	that	SCONJ
ftr-453	1468	27	individual	individual	ADJ
ftr-453	1468	28	intuition	intuition	NOUN
ftr-453	1468	29	passes	pass	VERB
ftr-453	1468	30	for	for	ADP
ftr-453	1468	31	public	public	ADJ
ftr-453	1468	32	policy	policy	NOUN
ftr-453	1468	33	is	be	AUX
ftr-453	1468	34	too	too	ADV
ftr-453	1468	35	great	great	ADJ
ftr-453	1468	36	.	.	PUNCT
ftr-453	1469	1	the212	the212	PROPN
ftr-453	1469	2	congress	congress	PROPN
ftr-453	1469	3	,	,	PUNCT
ftr-453	1469	4	of	of	ADP
ftr-453	1469	5	course	course	NOUN
ftr-453	1469	6	,	,	PUNCT
ftr-453	1469	7	is	be	AUX
ftr-453	1469	8	the	the	DET
ftr-453	1469	9	public	public	NOUN
ftr-453	1469	10	’s	’s	PART
ftr-453	1469	11	quintessential	quintessential	ADJ
ftr-453	1469	12	“	"	PUNCT
ftr-453	1469	13	voice	voice	NOUN
ftr-453	1469	14	.	.	PUNCT
ftr-453	1469	15	”	"	PUNCT
ftr-453	1470	1	congress	congress	PROPN
ftr-453	1470	2	might	might	AUX
ftr-453	1470	3	simply	simply	ADV
ftr-453	1470	4	assert	assert	VERB
ftr-453	1470	5	that	that	SCONJ
ftr-453	1470	6	tax	tax	NOUN
ftr-453	1470	7	shelters	shelter	NOUN
ftr-453	1470	8	are	be	AUX
ftr-453	1470	9	against	against	ADP
ftr-453	1470	10	public	public	ADJ
ftr-453	1470	11	policy	policy	NOUN
ftr-453	1470	12	.	.	PUNCT
ftr-453	1471	1	it	it	PRON
ftr-453	1471	2	could	could	AUX
ftr-453	1471	3	go	go	VERB
ftr-453	1471	4	further	far	ADV
ftr-453	1471	5	and213	and213	PROPN
ftr-453	1471	6	209	209	NUM
ftr-453	1471	7	.	.	PUNCT
ftr-453	1472	1	robert	robert	PROPN
ftr-453	1472	2	frost	frost	PROPN
ftr-453	1472	3	,	,	PUNCT
ftr-453	1472	4	stopping	stop	VERB
ftr-453	1472	5	by	by	ADP
ftr-453	1472	6	woods	wood	NOUN
ftr-453	1472	7	on	on	ADP
ftr-453	1472	8	a	a	DET
ftr-453	1472	9	snowy	snowy	ADJ
ftr-453	1472	10	evening	evening	NOUN
ftr-453	1472	11	,	,	PUNCT
ftr-453	1472	12	in	in	ADP
ftr-453	1472	13	the	the	DET
ftr-453	1472	14	poetry	poetry	NOUN
ftr-453	1472	15	of	of	ADP
ftr-453	1472	16	robert	robert	PROPN
ftr-453	1472	17	frost	frost	PROPN
ftr-453	1472	18	224	224	NUM
ftr-453	1472	19	(	(	PUNCT
ftr-453	1472	20	edward	edward	PROPN
ftr-453	1472	21	connery	connery	PROPN
ftr-453	1472	22	lathem	lathem	PROPN
ftr-453	1472	23	ed	ed	PROPN
ftr-453	1472	24	.	.	PROPN
ftr-453	1472	25	,	,	PUNCT
ftr-453	1472	26	1969	1969	NUM
ftr-453	1472	27	)	)	PUNCT
ftr-453	1472	28	.	.	PUNCT
ftr-453	1473	1	210	210	NUM
ftr-453	1473	2	.	.	PUNCT
ftr-453	1474	1	see	see	VERB
ftr-453	1474	2	,	,	PUNCT
ftr-453	1474	3	e.g.	e.g.	ADV
ftr-453	1474	4	,	,	PUNCT
ftr-453	1474	5	david	david	PROPN
ftr-453	1474	6	ignatius	ignatius	PROPN
ftr-453	1474	7	,	,	PUNCT
ftr-453	1474	8	billion	billion	NUM
ftr-453	1474	9	-	-	PUNCT
ftr-453	1474	10	dollar	dollar	NOUN
ftr-453	1474	11	tax	tax	NOUN
ftr-453	1474	12	cheats	cheat	NOUN
ftr-453	1474	13	,	,	PUNCT
ftr-453	1474	14	washington	washington	PROPN
ftr-453	1474	15	post	post	NOUN
ftr-453	1474	16	,	,	PUNCT
ftr-453	1474	17	may	may	AUX
ftr-453	1474	18	14	14	NUM
ftr-453	1474	19	,	,	PUNCT
ftr-453	1474	20	2000	2000	NUM
ftr-453	1474	21	at	at	ADP
ftr-453	1474	22	b7	b7	PROPN
ftr-453	1474	23	(	(	PUNCT
ftr-453	1474	24	decrying	decry	VERB
ftr-453	1474	25	the	the	DET
ftr-453	1474	26	rise	rise	NOUN
ftr-453	1474	27	in	in	ADP
ftr-453	1474	28	tax	tax	NOUN
ftr-453	1474	29	shelters	shelter	NOUN
ftr-453	1474	30	and	and	CCONJ
ftr-453	1474	31	the	the	DET
ftr-453	1474	32	professionals	professional	NOUN
ftr-453	1474	33	who	who	PRON
ftr-453	1474	34	plan	plan	VERB
ftr-453	1474	35	them	they	PRON
ftr-453	1474	36	)	)	PUNCT
ftr-453	1474	37	.	.	PUNCT
ftr-453	1475	1	211	211	NUM
ftr-453	1475	2	.	.	PUNCT
ftr-453	1476	1	see	see	VERB
ftr-453	1476	2	,	,	PUNCT
ftr-453	1476	3	e.g.	e.g.	ADV
ftr-453	1476	4	,	,	PUNCT
ftr-453	1476	5	report	report	VERB
ftr-453	1476	6	on	on	ADP
ftr-453	1476	7	corporate	corporate	ADJ
ftr-453	1476	8	tax	tax	NOUN
ftr-453	1476	9	shelters	shelter	NOUN
ftr-453	1476	10	of	of	ADP
ftr-453	1476	11	new	new	PROPN
ftr-453	1476	12	york	york	PROPN
ftr-453	1476	13	state	state	PROPN
ftr-453	1476	14	bar	bar	PROPN
ftr-453	1476	15	association	association	NOUN
ftr-453	1476	16	tax	tax	NOUN
ftr-453	1476	17	shelters	shelter	NOUN
ftr-453	1476	18	,	,	PUNCT
ftr-453	1476	19	83	83	NUM
ftr-453	1476	20	tax	tax	NOUN
ftr-453	1476	21	notes	note	NOUN
ftr-453	1476	22	879	879	NUM
ftr-453	1476	23	(	(	PUNCT
ftr-453	1476	24	1999	1999	NUM
ftr-453	1476	25	)	)	PUNCT
ftr-453	1476	26	.	.	PUNCT
ftr-453	1477	1	212	212	NUM
ftr-453	1477	2	.	.	PUNCT
ftr-453	1478	1	see	see	VERB
ftr-453	1478	2	commissioner	commissioner	PROPN
ftr-453	1478	3	v.	v.	PROPN
ftr-453	1478	4	tellier	tellier	PROPN
ftr-453	1478	5	,	,	PUNCT
ftr-453	1478	6	383	383	NUM
ftr-453	1478	7	u.s	u.s	PROPN
ftr-453	1478	8	.	.	PROPN
ftr-453	1478	9	687	687	NUM
ftr-453	1478	10	,	,	PUNCT
ftr-453	1478	11	693	693	NUM
ftr-453	1478	12	(	(	PUNCT
ftr-453	1478	13	1966	1966	NUM
ftr-453	1478	14	)	)	PUNCT
ftr-453	1478	15	.	.	PUNCT
ftr-453	1479	1	213	213	NUM
ftr-453	1479	2	.	.	PUNCT
ftr-453	1479	3	section	section	NOUN
ftr-453	1479	4	2	2	NUM
ftr-453	1479	5	of	of	ADP
ftr-453	1479	6	the	the	DET
ftr-453	1479	7	abusive	abusive	ADJ
ftr-453	1479	8	tax	tax	NOUN
ftr-453	1479	9	shelter	shelter	NOUN
ftr-453	1479	10	shutdown	shutdown	NOUN
ftr-453	1479	11	act	act	NOUN
ftr-453	1479	12	of	of	ADP
ftr-453	1479	13	1999	1999	NUM
ftr-453	1479	14	is	be	AUX
ftr-453	1479	15	entitled	entitle	VERB
ftr-453	1479	16	“	"	PUNCT
ftr-453	1479	17	findings	finding	NOUN
ftr-453	1479	18	and	and	CCONJ
ftr-453	1479	19	purpose	purpose	NOUN
ftr-453	1479	20	,	,	PUNCT
ftr-453	1479	21	”	"	PUNCT
ftr-453	1479	22	and	and	CCONJ
ftr-453	1479	23	states	state	NOUN
ftr-453	1479	24	:	:	PUNCT
ftr-453	1479	25	a	a	X
ftr-453	1479	26	)	)	PUNCT
ftr-453	1479	27	findings.—the	findings.—the	DET
ftr-453	1479	28	congress	congress	PROPN
ftr-453	1479	29	hereby	hereby	ADV
ftr-453	1479	30	finds	find	VERB
ftr-453	1479	31	that	that	PRON
ftr-453	1479	32	:	:	PUNCT
ftr-453	1479	33	(	(	PUNCT
ftr-453	1479	34	1	1	X
ftr-453	1479	35	)	)	PUNCT
ftr-453	1479	36	many	many	ADJ
ftr-453	1479	37	corporate	corporate	ADJ
ftr-453	1479	38	tax	tax	NOUN
ftr-453	1479	39	shelter	shelter	NOUN
ftr-453	1479	40	transactions	transaction	NOUN
ftr-453	1479	41	are	be	AUX
ftr-453	1479	42	complicated	complicated	ADJ
ftr-453	1479	43	ways	way	NOUN
ftr-453	1479	44	of	of	ADP
ftr-453	1479	45	accomplishing	accomplish	VERB
ftr-453	1479	46	nothing	nothing	PRON
ftr-453	1479	47	aside	aside	ADV
ftr-453	1479	48	from	from	ADP
ftr-453	1479	49	claimed	claim	VERB
ftr-453	1479	50	tax	tax	NOUN
ftr-453	1479	51	benefits	benefit	NOUN
ftr-453	1479	52	,	,	PUNCT
ftr-453	1479	53	and	and	CCONJ
ftr-453	1479	54	the	the	DET
ftr-453	1479	55	legal	legal	ADJ
ftr-453	1479	56	opinions	opinion	NOUN
ftr-453	1479	57	justifying	justify	VERB
ftr-453	1479	58	those	those	DET
ftr-453	1479	59	transactions	transaction	NOUN
ftr-453	1479	60	take	take	VERB
ftr-453	1479	61	an	an	DET
ftr-453	1479	62	inappropriately	inappropriately	ADV
ftr-453	1479	63	narrow	narrow	ADJ
ftr-453	1479	64	and	and	CCONJ
ftr-453	1479	65	restrictive	restrictive	ADJ
ftr-453	1479	66	view	view	NOUN
ftr-453	1479	67	of	of	ADP
ftr-453	1479	68	well	well	ADV
ftr-453	1479	69	-	-	PUNCT
ftr-453	1479	70	developed	develop	VERB
ftr-453	1479	71	court	court	NOUN
ftr-453	1479	72	doctrines	doctrine	NOUN
ftr-453	1479	73	under	under	ADP
ftr-453	1479	74	which	which	PRON
ftr-453	1479	75	–	–	PUNCT
ftr-453	1479	76	(	(	PUNCT
ftr-453	1479	77	a	a	X
ftr-453	1479	78	)	)	PUNCT
ftr-453	1479	79	the	the	DET
ftr-453	1479	80	taxation	taxation	NOUN
ftr-453	1479	81	of	of	ADP
ftr-453	1479	82	a	a	DET
ftr-453	1479	83	transaction	transaction	NOUN
ftr-453	1479	84	is	be	AUX
ftr-453	1479	85	determined	determine	VERB
ftr-453	1479	86	in	in	ADP
ftr-453	1479	87	accordance	accordance	NOUN
ftr-453	1479	88	with	with	ADP
ftr-453	1479	89	its	its	PRON
ftr-453	1479	90	816	816	NUM
ftr-453	1479	91	florida	florida	PROPN
ftr-453	1479	92	tax	tax	NOUN
ftr-453	1479	93	review	review	NOUN
ftr-453	1480	1	[	[	X
ftr-453	1480	2	vol	vol	NOUN
ftr-453	1480	3	.	.	PUNCT
ftr-453	1481	1	4:12	4:12	NUM
ftr-453	1481	2	attempt	attempt	NOUN
ftr-453	1481	3	to	to	PART
ftr-453	1481	4	define	define	VERB
ftr-453	1481	5	tax	tax	NOUN
ftr-453	1481	6	shelters	shelter	NOUN
ftr-453	1481	7	or	or	CCONJ
ftr-453	1481	8	it	it	PRON
ftr-453	1481	9	might	might	AUX
ftr-453	1481	10	leave	leave	VERB
ftr-453	1481	11	that	that	DET
ftr-453	1481	12	task	task	NOUN
ftr-453	1481	13	to	to	ADP
ftr-453	1481	14	the	the	DET
ftr-453	1481	15	service	service	NOUN
ftr-453	1481	16	and	and	CCONJ
ftr-453	1481	17	the	the	DET
ftr-453	1481	18	courts	court	NOUN
ftr-453	1481	19	.	.	PUNCT
ftr-453	1482	1	the	the	DET
ftr-453	1482	2	judiciary	judiciary	NOUN
ftr-453	1482	3	,	,	PUNCT
ftr-453	1482	4	too	too	ADV
ftr-453	1482	5	,	,	PUNCT
ftr-453	1482	6	can	can	AUX
ftr-453	1482	7	decide	decide	VERB
ftr-453	1482	8	that	that	SCONJ
ftr-453	1482	9	a	a	DET
ftr-453	1482	10	certain	certain	ADJ
ftr-453	1482	11	public	public	ADJ
ftr-453	1482	12	policy	policy	NOUN
ftr-453	1482	13	is	be	AUX
ftr-453	1482	14	implicit	implicit	ADJ
ftr-453	1482	15	in	in	ADP
ftr-453	1482	16	congressional	congressional	ADJ
ftr-453	1482	17	actions	action	NOUN
ftr-453	1482	18	that	that	PRON
ftr-453	1482	19	do	do	AUX
ftr-453	1482	20	not	not	PART
ftr-453	1482	21	explicitly	explicitly	ADV
ftr-453	1482	22	articulate	articulate	VERB
ftr-453	1482	23	that	that	DET
ftr-453	1482	24	policy	policy	NOUN
ftr-453	1482	25	.	.	PUNCT
ftr-453	1483	1	in	in	ADP
ftr-453	1483	2	such	such	ADJ
ftr-453	1483	3	circumstances	circumstance	NOUN
ftr-453	1483	4	,	,	PUNCT
ftr-453	1483	5	the	the	DET
ftr-453	1483	6	judiciary	judiciary	NOUN
ftr-453	1483	7	can	can	AUX
ftr-453	1483	8	at	at	ADP
ftr-453	1483	9	least	least	ADJ
ftr-453	1483	10	assert	assert	VERB
ftr-453	1483	11	that	that	SCONJ
ftr-453	1483	12	congress	congress	PROPN
ftr-453	1483	13	has	have	AUX
ftr-453	1483	14	spoken	speak	VERB
ftr-453	1483	15	,	,	PUNCT
ftr-453	1483	16	albeit	albeit	SCONJ
ftr-453	1483	17	indirectly	indirectly	ADV
ftr-453	1483	18	,	,	PUNCT
ftr-453	1483	19	to	to	ADP
ftr-453	1483	20	the	the	DET
ftr-453	1483	21	particular	particular	ADJ
ftr-453	1483	22	issue	issue	NOUN
ftr-453	1483	23	.	.	PUNCT
ftr-453	1484	1	the	the	DET
ftr-453	1484	2	judiciary	judiciary	NOUN
ftr-453	1484	3	need	need	AUX
ftr-453	1484	4	not	not	PART
ftr-453	1484	5	await	await	VERB
ftr-453	1484	6	an	an	DET
ftr-453	1484	7	explicit	explicit	ADJ
ftr-453	1484	8	articulation	articulation	NOUN
ftr-453	1484	9	from	from	ADP
ftr-453	1484	10	congress	congress	PROPN
ftr-453	1484	11	before	before	ADP
ftr-453	1484	12	finding	find	VERB
ftr-453	1484	13	that	that	SCONJ
ftr-453	1484	14	a	a	DET
ftr-453	1484	15	properly	properly	ADV
ftr-453	1484	16	presented	present	VERB
ftr-453	1484	17	issue	issue	NOUN
ftr-453	1484	18	effects	effect	VERB
ftr-453	1484	19	public	public	ADJ
ftr-453	1484	20	policy	policy	NOUN
ftr-453	1484	21	.	.	PUNCT
ftr-453	1485	1	and	and	CCONJ
ftr-453	1485	2	as	as	ADP
ftr-453	1485	3	a	a	DET
ftr-453	1485	4	practical	practical	ADJ
ftr-453	1485	5	matter	matter	NOUN
ftr-453	1485	6	,	,	PUNCT
ftr-453	1485	7	the	the	DET
ftr-453	1485	8	service	service	NOUN
ftr-453	1485	9	has	have	VERB
ftr-453	1485	10	as	as	ADV
ftr-453	1485	11	much	much	ADJ
ftr-453	1485	12	a	a	DET
ftr-453	1485	13	role	role	NOUN
ftr-453	1485	14	as	as	ADP
ftr-453	1485	15	the214	the214	PROPN
ftr-453	1485	16	judiciary	judiciary	NOUN
ftr-453	1485	17	in	in	ADP
ftr-453	1485	18	identifying	identify	VERB
ftr-453	1485	19	public	public	ADJ
ftr-453	1485	20	policy	policy	NOUN
ftr-453	1485	21	.	.	PUNCT
ftr-453	1486	1	it	it	PRON
ftr-453	1486	2	is	be	AUX
ftr-453	1486	3	the	the	DET
ftr-453	1486	4	service	service	NOUN
ftr-453	1486	5	that	that	PRON
ftr-453	1486	6	must	must	AUX
ftr-453	1486	7	first	first	ADV
ftr-453	1486	8	discern	discern	VERB
ftr-453	1486	9	and	and	CCONJ
ftr-453	1486	10	enforce	enforce	VERB
ftr-453	1486	11	a	a	DET
ftr-453	1486	12	certain	certain	ADJ
ftr-453	1486	13	congressional	congressional	ADJ
ftr-453	1486	14	intuition	intuition	NOUN
ftr-453	1486	15	before	before	SCONJ
ftr-453	1486	16	the	the	DET
ftr-453	1486	17	judiciary	judiciary	NOUN
ftr-453	1486	18	is	be	AUX
ftr-453	1486	19	able	able	ADJ
ftr-453	1486	20	to	to	PART
ftr-453	1486	21	confirm	confirm	VERB
ftr-453	1486	22	or	or	CCONJ
ftr-453	1486	23	deny	deny	VERB
ftr-453	1486	24	the	the	DET
ftr-453	1486	25	existence	existence	NOUN
ftr-453	1486	26	of	of	ADP
ftr-453	1486	27	a	a	DET
ftr-453	1486	28	public	public	ADJ
ftr-453	1486	29	policy	policy	NOUN
ftr-453	1486	30	.	.	PUNCT
ftr-453	1487	1	identifying	identify	VERB
ftr-453	1487	2	public	public	ADJ
ftr-453	1487	3	policy	policy	NOUN
ftr-453	1487	4	may	may	AUX
ftr-453	1487	5	be215	be215	VERB
ftr-453	1487	6	presumed	presume	VERB
ftr-453	1487	7	difficult	difficult	ADJ
ftr-453	1487	8	,	,	PUNCT
ftr-453	1487	9	but	but	CCONJ
ftr-453	1487	10	there	there	PRON
ftr-453	1487	11	is	be	VERB
ftr-453	1487	12	nevertheless	nevertheless	ADV
ftr-453	1487	13	an	an	DET
ftr-453	1487	14	orderly	orderly	ADJ
ftr-453	1487	15	process	process	NOUN
ftr-453	1487	16	by	by	ADP
ftr-453	1487	17	which	which	PRON
ftr-453	1487	18	public	public	ADJ
ftr-453	1487	19	policy	policy	NOUN
ftr-453	1487	20	can	can	AUX
ftr-453	1487	21	be	be	AUX
ftr-453	1487	22	correctly	correctly	ADV
ftr-453	1487	23	discerned	discern	VERB
ftr-453	1487	24	.	.	PUNCT
ftr-453	1488	1	the	the	DET
ftr-453	1488	2	foregoing	forego	VERB
ftr-453	1488	3	analysis	analysis	NOUN
ftr-453	1488	4	supports	support	VERB
ftr-453	1488	5	an	an	DET
ftr-453	1488	6	approach	approach	NOUN
ftr-453	1488	7	that	that	PRON
ftr-453	1488	8	would	would	AUX
ftr-453	1488	9	deny	deny	VERB
ftr-453	1488	10	tax	tax	NOUN
ftr-453	1488	11	exemption	exemption	NOUN
ftr-453	1488	12	to	to	ADP
ftr-453	1488	13	charities	charity	NOUN
ftr-453	1488	14	that	that	PRON
ftr-453	1488	15	participate	participate	VERB
ftr-453	1488	16	in	in	ADP
ftr-453	1488	17	tax	tax	NOUN
ftr-453	1488	18	shelters	shelter	NOUN
ftr-453	1488	19	.	.	PUNCT
ftr-453	1489	1	the	the	DET
ftr-453	1489	2	best	good	ADJ
ftr-453	1489	3	way	way	NOUN
ftr-453	1489	4	,	,	PUNCT
ftr-453	1489	5	of	of	ADP
ftr-453	1489	6	course	course	NOUN
ftr-453	1489	7	,	,	PUNCT
ftr-453	1489	8	substance	substance	NOUN
ftr-453	1489	9	and	and	CCONJ
ftr-453	1489	10	not	not	PART
ftr-453	1489	11	merely	merely	ADV
ftr-453	1489	12	its	its	PRON
ftr-453	1489	13	form	form	NOUN
ftr-453	1489	14	,	,	PUNCT
ftr-453	1489	15	(	(	PUNCT
ftr-453	1489	16	b	b	X
ftr-453	1489	17	)	)	PUNCT
ftr-453	1489	18	transactions	transaction	NOUN
ftr-453	1489	19	which	which	PRON
ftr-453	1489	20	have	have	VERB
ftr-453	1489	21	no	no	DET
ftr-453	1489	22	significant	significant	ADJ
ftr-453	1489	23	effect	effect	NOUN
ftr-453	1489	24	on	on	ADP
ftr-453	1489	25	the	the	DET
ftr-453	1489	26	taxpayer	taxpayer	NOUN
ftr-453	1489	27	's	's	PART
ftr-453	1489	28	economic	economic	ADJ
ftr-453	1489	29	or	or	CCONJ
ftr-453	1489	30	beneficial	beneficial	ADJ
ftr-453	1489	31	interests	interest	NOUN
ftr-453	1489	32	except	except	SCONJ
ftr-453	1489	33	for	for	ADP
ftr-453	1489	34	tax	tax	NOUN
ftr-453	1489	35	benefits	benefit	NOUN
ftr-453	1489	36	are	be	AUX
ftr-453	1489	37	treated	treat	VERB
ftr-453	1489	38	as	as	ADP
ftr-453	1489	39	sham	sham	ADJ
ftr-453	1489	40	transactions	transaction	NOUN
ftr-453	1489	41	and	and	CCONJ
ftr-453	1489	42	disregarded	disregard	VERB
ftr-453	1489	43	,	,	PUNCT
ftr-453	1489	44	(	(	PUNCT
ftr-453	1489	45	c	c	X
ftr-453	1489	46	)	)	PUNCT
ftr-453	1489	47	transactions	transaction	NOUN
ftr-453	1489	48	involving	involve	VERB
ftr-453	1489	49	multiple	multiple	ADJ
ftr-453	1489	50	steps	step	NOUN
ftr-453	1489	51	are	be	AUX
ftr-453	1489	52	collapsed	collapse	VERB
ftr-453	1489	53	when	when	SCONJ
ftr-453	1489	54	those	those	DET
ftr-453	1489	55	steps	step	NOUN
ftr-453	1489	56	have	have	VERB
ftr-453	1489	57	no	no	DET
ftr-453	1489	58	substantial	substantial	ADJ
ftr-453	1489	59	economic	economic	ADJ
ftr-453	1489	60	meaning	meaning	NOUN
ftr-453	1489	61	and	and	CCONJ
ftr-453	1489	62	are	be	AUX
ftr-453	1489	63	merely	merely	ADV
ftr-453	1489	64	designed	design	VERB
ftr-453	1489	65	to	to	PART
ftr-453	1489	66	create	create	VERB
ftr-453	1489	67	tax	tax	NOUN
ftr-453	1489	68	benefits	benefit	NOUN
ftr-453	1489	69	,	,	PUNCT
ftr-453	1489	70	(	(	PUNCT
ftr-453	1489	71	d	d	X
ftr-453	1489	72	)	)	PUNCT
ftr-453	1489	73	transactions	transaction	NOUN
ftr-453	1489	74	with	with	ADP
ftr-453	1489	75	no	no	DET
ftr-453	1489	76	business	business	NOUN
ftr-453	1489	77	purpose	purpose	NOUN
ftr-453	1489	78	are	be	AUX
ftr-453	1489	79	not	not	PART
ftr-453	1489	80	given	give	VERB
ftr-453	1489	81	effect	effect	NOUN
ftr-453	1489	82	,	,	PUNCT
ftr-453	1489	83	and	and	CCONJ
ftr-453	1489	84	(	(	PUNCT
ftr-453	1489	85	e	e	NOUN
ftr-453	1489	86	)	)	PUNCT
ftr-453	1489	87	in	in	ADP
ftr-453	1489	88	the	the	DET
ftr-453	1489	89	absence	absence	NOUN
ftr-453	1489	90	of	of	ADP
ftr-453	1489	91	a	a	DET
ftr-453	1489	92	specific	specific	ADJ
ftr-453	1489	93	congressional	congressional	ADJ
ftr-453	1489	94	authorization	authorization	NOUN
ftr-453	1489	95	,	,	PUNCT
ftr-453	1489	96	it	it	PRON
ftr-453	1489	97	is	be	AUX
ftr-453	1489	98	presumed	presume	VERB
ftr-453	1489	99	that	that	SCONJ
ftr-453	1489	100	congress	congress	PROPN
ftr-453	1489	101	did	do	AUX
ftr-453	1489	102	not	not	PART
ftr-453	1489	103	intend	intend	VERB
ftr-453	1489	104	a	a	DET
ftr-453	1489	105	transaction	transaction	NOUN
ftr-453	1489	106	to	to	PART
ftr-453	1489	107	result	result	VERB
ftr-453	1489	108	in	in	ADP
ftr-453	1489	109	a	a	DET
ftr-453	1489	110	negative	negative	ADJ
ftr-453	1489	111	tax	tax	NOUN
ftr-453	1489	112	where	where	SCONJ
ftr-453	1489	113	the	the	DET
ftr-453	1489	114	taxpayer	taxpayer	NOUN
ftr-453	1489	115	's	's	PART
ftr-453	1489	116	economic	economic	ADJ
ftr-453	1489	117	position	position	NOUN
ftr-453	1489	118	or	or	CCONJ
ftr-453	1489	119	rate	rate	NOUN
ftr-453	1489	120	of	of	ADP
ftr-453	1489	121	return	return	NOUN
ftr-453	1489	122	is	be	AUX
ftr-453	1489	123	better	well	ADJ
ftr-453	1489	124	after	after	ADP
ftr-453	1489	125	tax	tax	NOUN
ftr-453	1489	126	than	than	ADP
ftr-453	1489	127	before	before	ADP
ftr-453	1489	128	tax	tax	NOUN
ftr-453	1489	129	.	.	PUNCT
ftr-453	1490	1	(	(	PUNCT
ftr-453	1490	2	2	2	X
ftr-453	1490	3	)	)	PUNCT
ftr-453	1490	4	permitting	permit	VERB
ftr-453	1490	5	aggressive	aggressive	ADJ
ftr-453	1490	6	and	and	CCONJ
ftr-453	1490	7	abusive	abusive	ADJ
ftr-453	1490	8	tax	tax	NOUN
ftr-453	1490	9	shelters	shelter	NOUN
ftr-453	1490	10	not	not	PART
ftr-453	1490	11	only	only	ADV
ftr-453	1490	12	results	result	NOUN
ftr-453	1490	13	in	in	ADP
ftr-453	1490	14	large	large	ADJ
ftr-453	1490	15	revenue	revenue	NOUN
ftr-453	1490	16	losses	loss	NOUN
ftr-453	1490	17	but	but	CCONJ
ftr-453	1490	18	also	also	ADV
ftr-453	1490	19	undermines	undermine	VERB
ftr-453	1490	20	the	the	DET
ftr-453	1490	21	sense	sense	NOUN
ftr-453	1490	22	of	of	ADP
ftr-453	1490	23	voluntary	voluntary	ADJ
ftr-453	1490	24	compliance	compliance	NOUN
ftr-453	1490	25	with	with	ADP
ftr-453	1490	26	the	the	DET
ftr-453	1490	27	internal	internal	ADJ
ftr-453	1490	28	revenue	revenue	NOUN
ftr-453	1490	29	code	code	NOUN
ftr-453	1490	30	of	of	ADP
ftr-453	1490	31	1986	1986	NUM
ftr-453	1490	32	.	.	PUNCT
ftr-453	1491	1	(	(	PUNCT
ftr-453	1491	2	b	b	X
ftr-453	1491	3	)	)	PUNCT
ftr-453	1491	4	purpose.—the	purpose.—the	DET
ftr-453	1491	5	purpose	purpose	NOUN
ftr-453	1491	6	of	of	ADP
ftr-453	1491	7	this	this	DET
ftr-453	1491	8	act	act	NOUN
ftr-453	1491	9	is	be	AUX
ftr-453	1491	10	to	to	PART
ftr-453	1491	11	eliminate	eliminate	VERB
ftr-453	1491	12	abusive	abusive	ADJ
ftr-453	1491	13	tax	tax	NOUN
ftr-453	1491	14	shelters	shelter	NOUN
ftr-453	1491	15	by	by	ADP
ftr-453	1491	16	denying	deny	VERB
ftr-453	1491	17	tax	tax	NOUN
ftr-453	1491	18	attributes	attribute	NOUN
ftr-453	1491	19	claimed	claim	VERB
ftr-453	1491	20	to	to	PART
ftr-453	1491	21	arise	arise	VERB
ftr-453	1491	22	from	from	ADP
ftr-453	1491	23	transactions	transaction	NOUN
ftr-453	1491	24	that	that	PRON
ftr-453	1491	25	do	do	AUX
ftr-453	1491	26	not	not	PART
ftr-453	1491	27	meet	meet	VERB
ftr-453	1491	28	a	a	DET
ftr-453	1491	29	heightened	heighten	VERB
ftr-453	1491	30	economic	economic	ADJ
ftr-453	1491	31	substance	substance	NOUN
ftr-453	1491	32	requirement	requirement	NOUN
ftr-453	1491	33	and	and	CCONJ
ftr-453	1491	34	by	by	ADP
ftr-453	1491	35	repealing	repeal	VERB
ftr-453	1491	36	the	the	DET
ftr-453	1491	37	provision	provision	NOUN
ftr-453	1491	38	that	that	PRON
ftr-453	1491	39	permits	permit	VERB
ftr-453	1491	40	legal	legal	ADJ
ftr-453	1491	41	opinions	opinion	NOUN
ftr-453	1491	42	to	to	PART
ftr-453	1491	43	be	be	AUX
ftr-453	1491	44	used	use	VERB
ftr-453	1491	45	to	to	PART
ftr-453	1491	46	avoid	avoid	VERB
ftr-453	1491	47	penalties	penalty	NOUN
ftr-453	1491	48	on	on	ADP
ftr-453	1491	49	tax	tax	NOUN
ftr-453	1491	50	underpayments	underpayment	NOUN
ftr-453	1491	51	resulting	result	VERB
ftr-453	1491	52	from	from	ADP
ftr-453	1491	53	transactions	transaction	NOUN
ftr-453	1491	54	without	without	ADP
ftr-453	1491	55	significant	significant	ADJ
ftr-453	1491	56	economic	economic	ADJ
ftr-453	1491	57	substance	substance	NOUN
ftr-453	1491	58	or	or	CCONJ
ftr-453	1491	59	business	business	NOUN
ftr-453	1491	60	purpose	purpose	NOUN
ftr-453	1491	61	.	.	PUNCT
ftr-453	1492	1	h.r	h.r	PROPN
ftr-453	1492	2	.	.	PROPN
ftr-453	1492	3	2255	2255	NUM
ftr-453	1492	4	,	,	PUNCT
ftr-453	1492	5	106th	106th	ADJ
ftr-453	1492	6	cong	cong	NOUN
ftr-453	1492	7	.	.	PUNCT
ftr-453	1492	8	,	,	PUNCT
ftr-453	1493	1	1st	1st	ADJ
ftr-453	1493	2	sess	sess	NOUN
ftr-453	1493	3	.	.	PUNCT
ftr-453	1494	1	(	(	PUNCT
ftr-453	1494	2	1999	1999	NUM
ftr-453	1494	3	)	)	PUNCT
ftr-453	1494	4	.	.	PUNCT
ftr-453	1495	1	214	214	NUM
ftr-453	1495	2	.	.	PUNCT
ftr-453	1496	1	sometimes	sometimes	ADV
ftr-453	1496	2	congress	congress	PROPN
ftr-453	1496	3	will	will	AUX
ftr-453	1496	4	explicitly	explicitly	ADV
ftr-453	1496	5	state	state	VERB
ftr-453	1496	6	that	that	SCONJ
ftr-453	1496	7	it	it	PRON
ftr-453	1496	8	does	do	AUX
ftr-453	1496	9	not	not	PART
ftr-453	1496	10	want	want	VERB
ftr-453	1496	11	the	the	DET
ftr-453	1496	12	service	service	NOUN
ftr-453	1496	13	or	or	CCONJ
ftr-453	1496	14	judiciary	judiciary	NOUN
ftr-453	1496	15	to	to	PART
ftr-453	1496	16	deny	deny	VERB
ftr-453	1496	17	a	a	DET
ftr-453	1496	18	tax	tax	NOUN
ftr-453	1496	19	benefit	benefit	NOUN
ftr-453	1496	20	on	on	ADP
ftr-453	1496	21	public	public	ADJ
ftr-453	1496	22	policy	policy	NOUN
ftr-453	1496	23	grounds	ground	NOUN
ftr-453	1496	24	unless	unless	SCONJ
ftr-453	1496	25	that	that	DET
ftr-453	1496	26	public	public	ADJ
ftr-453	1496	27	policy	policy	NOUN
ftr-453	1496	28	is	be	AUX
ftr-453	1496	29	explicitly	explicitly	ADV
ftr-453	1496	30	articulated	articulate	VERB
ftr-453	1496	31	in	in	ADP
ftr-453	1496	32	the	the	DET
ftr-453	1496	33	statute	statute	NOUN
ftr-453	1496	34	.	.	PUNCT
ftr-453	1497	1	see	see	VERB
ftr-453	1497	2	s.	s.	PROPN
ftr-453	1497	3	rep	rep	PROPN
ftr-453	1497	4	.	.	PROPN
ftr-453	1497	5	no	no	PROPN
ftr-453	1497	6	.	.	PROPN
ftr-453	1497	7	552	552	NUM
ftr-453	1497	8	,	,	PUNCT
ftr-453	1497	9	91st	91st	ADJ
ftr-453	1497	10	cong	cong	NOUN
ftr-453	1497	11	.	.	PUNCT
ftr-453	1497	12	,	,	PUNCT
ftr-453	1497	13	1st	1st	ADJ
ftr-453	1497	14	sess	sess	NOUN
ftr-453	1497	15	.	.	PUNCT
ftr-453	1498	1	274	274	NUM
ftr-453	1498	2	(	(	PUNCT
ftr-453	1498	3	1969	1969	NUM
ftr-453	1498	4	)	)	PUNCT
ftr-453	1498	5	(	(	PUNCT
ftr-453	1498	6	stating	state	VERB
ftr-453	1498	7	that	that	SCONJ
ftr-453	1498	8	trade	trade	NOUN
ftr-453	1498	9	or	or	CCONJ
ftr-453	1498	10	business	business	NOUN
ftr-453	1498	11	deductions	deduction	NOUN
ftr-453	1498	12	should	should	AUX
ftr-453	1498	13	not	not	PART
ftr-453	1498	14	be	be	AUX
ftr-453	1498	15	denied	deny	VERB
ftr-453	1498	16	on	on	ADP
ftr-453	1498	17	public	public	ADJ
ftr-453	1498	18	policy	policy	NOUN
ftr-453	1498	19	grounds	ground	NOUN
ftr-453	1498	20	except	except	SCONJ
ftr-453	1498	21	as	as	SCONJ
ftr-453	1498	22	specified	specify	VERB
ftr-453	1498	23	in	in	ADP
ftr-453	1498	24	irc	irc	PROPN
ftr-453	1498	25	§	§	PROPN
ftr-453	1498	26	162(c	162(c	PROPN
ftr-453	1498	27	)	)	PUNCT
ftr-453	1498	28	,	,	PUNCT
ftr-453	1498	29	(	(	PUNCT
ftr-453	1498	30	f	f	X
ftr-453	1498	31	)	)	PUNCT
ftr-453	1498	32	,	,	PUNCT
ftr-453	1498	33	&	&	CCONJ
ftr-453	1498	34	(	(	PUNCT
ftr-453	1498	35	g	g	NOUN
ftr-453	1498	36	)	)	PUNCT
ftr-453	1498	37	)	)	PUNCT
ftr-453	1498	38	.	.	PUNCT
ftr-453	1499	1	see	see	VERB
ftr-453	1499	2	also	also	ADV
ftr-453	1499	3	regs	reg	VERB
ftr-453	1499	4	.	.	PUNCT
ftr-453	1500	1	§	§	PROPN
ftr-453	1500	2	1.162	1.162	NUM
ftr-453	1500	3	-	-	SYM
ftr-453	1500	4	1(a	1(a	NUM
ftr-453	1500	5	)	)	PUNCT
ftr-453	1500	6	(	(	PUNCT
ftr-453	1500	7	“	"	PUNCT
ftr-453	1500	8	a	a	DET
ftr-453	1500	9	deduction	deduction	NOUN
ftr-453	1500	10	for	for	ADP
ftr-453	1500	11	an	an	DET
ftr-453	1500	12	expense	expense	NOUN
ftr-453	1500	13	paid	pay	VERB
ftr-453	1500	14	or	or	CCONJ
ftr-453	1500	15	incurred	incur	VERB
ftr-453	1500	16	after	after	ADP
ftr-453	1500	17	december	december	PROPN
ftr-453	1500	18	30	30	NUM
ftr-453	1500	19	,	,	PUNCT
ftr-453	1500	20	1969	1969	NUM
ftr-453	1500	21	,	,	PUNCT
ftr-453	1500	22	which	which	PRON
ftr-453	1500	23	would	would	AUX
ftr-453	1500	24	otherwise	otherwise	ADV
ftr-453	1500	25	be	be	AUX
ftr-453	1500	26	allowable	allowable	ADJ
ftr-453	1500	27	under	under	ADP
ftr-453	1500	28	section	section	NOUN
ftr-453	1500	29	162	162	NUM
ftr-453	1500	30	shall	shall	AUX
ftr-453	1500	31	not	not	PART
ftr-453	1500	32	be	be	AUX
ftr-453	1500	33	denied	deny	VERB
ftr-453	1500	34	on	on	ADP
ftr-453	1500	35	the	the	DET
ftr-453	1500	36	grounds	ground	NOUN
ftr-453	1500	37	that	that	SCONJ
ftr-453	1500	38	allowance	allowance	NOUN
ftr-453	1500	39	of	of	ADP
ftr-453	1500	40	such	such	ADJ
ftr-453	1500	41	deduction	deduction	NOUN
ftr-453	1500	42	would	would	AUX
ftr-453	1500	43	frustrate	frustrate	VERB
ftr-453	1500	44	a	a	DET
ftr-453	1500	45	sharply	sharply	ADV
ftr-453	1500	46	defined	define	VERB
ftr-453	1500	47	public	public	ADJ
ftr-453	1500	48	policy	policy	NOUN
ftr-453	1500	49	.	.	PUNCT
ftr-453	1500	50	”	"	PUNCT
ftr-453	1501	1	)	)	PUNCT
ftr-453	1501	2	215	215	NUM
ftr-453	1501	3	.	.	PUNCT
ftr-453	1502	1	“	"	PUNCT
ftr-453	1502	2	guided	guide	VERB
ftr-453	1502	3	,	,	PUNCT
ftr-453	1502	4	of	of	ADP
ftr-453	1502	5	course	course	NOUN
ftr-453	1502	6	,	,	PUNCT
ftr-453	1502	7	by	by	ADP
ftr-453	1502	8	the	the	DET
ftr-453	1502	9	code	code	NOUN
ftr-453	1502	10	,	,	PUNCT
ftr-453	1502	11	the	the	DET
ftr-453	1502	12	irs	irs	PROPN
ftr-453	1502	13	has	have	VERB
ftr-453	1502	14	the	the	DET
ftr-453	1502	15	responsibility	responsibility	NOUN
ftr-453	1502	16	,	,	PUNCT
ftr-453	1502	17	in	in	ADP
ftr-453	1502	18	the	the	DET
ftr-453	1502	19	first	first	ADJ
ftr-453	1502	20	instance	instance	NOUN
ftr-453	1502	21	,	,	PUNCT
ftr-453	1502	22	to	to	PART
ftr-453	1502	23	determine	determine	VERB
ftr-453	1502	24	whether	whether	SCONJ
ftr-453	1502	25	a	a	DET
ftr-453	1502	26	particular	particular	ADJ
ftr-453	1502	27	entity	entity	NOUN
ftr-453	1502	28	is	be	AUX
ftr-453	1502	29	‘	'	PUNCT
ftr-453	1502	30	charitable	charitable	ADJ
ftr-453	1502	31	’	'	PUNCT
ftr-453	1502	32	for	for	ADP
ftr-453	1502	33	purposes	purpose	NOUN
ftr-453	1502	34	of	of	ADP
ftr-453	1502	35	irc	irc	PROPN
ftr-453	1502	36	§	§	PROPN
ftr-453	1502	37	§	§	PROPN
ftr-453	1502	38	170	170	NUM
ftr-453	1502	39	and	and	CCONJ
ftr-453	1502	40	501(c)(3	501(c)(3	NUM
ftr-453	1502	41	)	)	PUNCT
ftr-453	1502	42	.	.	PUNCT
ftr-453	1503	1	this	this	PRON
ftr-453	1503	2	in	in	ADP
ftr-453	1503	3	turn	turn	NOUN
ftr-453	1503	4	may	may	AUX
ftr-453	1503	5	necessitate	necessitate	ADJ
ftr-453	1503	6	later	late	ADJ
ftr-453	1503	7	determinations	determination	NOUN
ftr-453	1503	8	of	of	ADP
ftr-453	1503	9	whether	whether	SCONJ
ftr-453	1503	10	given	give	VERB
ftr-453	1503	11	activities	activity	NOUN
ftr-453	1503	12	so	so	ADV
ftr-453	1503	13	violate	violate	VERB
ftr-453	1503	14	public	public	ADJ
ftr-453	1503	15	policy	policy	NOUN
ftr-453	1503	16	that	that	PRON
ftr-453	1503	17	the	the	DET
ftr-453	1503	18	entities	entity	NOUN
ftr-453	1503	19	involved	involve	VERB
ftr-453	1503	20	can	can	AUX
ftr-453	1503	21	not	not	PART
ftr-453	1503	22	be	be	AUX
ftr-453	1503	23	deemed	deem	VERB
ftr-453	1503	24	to	to	PART
ftr-453	1503	25	provide	provide	VERB
ftr-453	1503	26	a	a	DET
ftr-453	1503	27	public	public	ADJ
ftr-453	1503	28	benefit	benefit	NOUN
ftr-453	1503	29	worthy	worthy	ADJ
ftr-453	1503	30	of	of	ADP
ftr-453	1503	31	‘	'	PUNCT
ftr-453	1503	32	charitable	charitable	ADJ
ftr-453	1503	33	’	'	PUNCT
ftr-453	1503	34	status	status	NOUN
ftr-453	1503	35	.	.	PUNCT
ftr-453	1504	1	we	we	PRON
ftr-453	1504	2	emphasize	emphasize	VERB
ftr-453	1504	3	,	,	PUNCT
ftr-453	1504	4	however	however	ADV
ftr-453	1504	5	,	,	PUNCT
ftr-453	1504	6	that	that	SCONJ
ftr-453	1504	7	these	these	DET
ftr-453	1504	8	sensitive	sensitive	ADJ
ftr-453	1504	9	determinations	determination	NOUN
ftr-453	1504	10	should	should	AUX
ftr-453	1504	11	be	be	AUX
ftr-453	1504	12	made	make	VERB
ftr-453	1504	13	only	only	ADV
ftr-453	1504	14	where	where	SCONJ
ftr-453	1504	15	there	there	PRON
ftr-453	1504	16	is	be	VERB
ftr-453	1504	17	no	no	DET
ftr-453	1504	18	doubt	doubt	NOUN
ftr-453	1504	19	that	that	SCONJ
ftr-453	1504	20	the	the	DET
ftr-453	1504	21	organization	organization	NOUN
ftr-453	1504	22	’s	’s	PART
ftr-453	1504	23	activities	activity	NOUN
ftr-453	1504	24	violate	violate	VERB
ftr-453	1504	25	fundamental	fundamental	ADJ
ftr-453	1504	26	public	public	ADJ
ftr-453	1504	27	policy	policy	NOUN
ftr-453	1504	28	.	.	PUNCT
ftr-453	1504	29	”	"	PUNCT
ftr-453	1505	1	bob	bob	PROPN
ftr-453	1505	2	jones	jones	PROPN
ftr-453	1505	3	university	university	PROPN
ftr-453	1505	4	,	,	PUNCT
ftr-453	1505	5	461	461	NUM
ftr-453	1505	6	u.s	u.s	PROPN
ftr-453	1505	7	.	.	PROPN
ftr-453	1505	8	at	at	ADP
ftr-453	1505	9	597	597	NUM
ftr-453	1505	10	-	-	SYM
ftr-453	1505	11	98	98	NUM
ftr-453	1505	12	.	.	PUNCT
ftr-453	1506	1	2001	2001	NUM
ftr-453	1506	2	]	]	PUNCT
ftr-453	1506	3	when	when	SCONJ
ftr-453	1506	4	charity	charity	NOUN
ftr-453	1506	5	aids	aids	PROPN
ftr-453	1506	6	tax	tax	NOUN
ftr-453	1506	7	shelters	shelter	NOUN
ftr-453	1506	8	817	817	NUM
ftr-453	1506	9	would	would	AUX
ftr-453	1506	10	be	be	AUX
ftr-453	1506	11	for	for	SCONJ
ftr-453	1506	12	congress	congress	PROPN
ftr-453	1506	13	to	to	PART
ftr-453	1506	14	formally	formally	ADV
ftr-453	1506	15	and	and	CCONJ
ftr-453	1506	16	precisely	precisely	ADV
ftr-453	1506	17	declare	declare	VERB
ftr-453	1506	18	that	that	SCONJ
ftr-453	1506	19	tax	tax	NOUN
ftr-453	1506	20	shelters	shelter	NOUN
ftr-453	1506	21	are	be	AUX
ftr-453	1506	22	contrary	contrary	ADJ
ftr-453	1506	23	to	to	ADP
ftr-453	1506	24	public	public	ADJ
ftr-453	1506	25	policy	policy	NOUN
ftr-453	1506	26	,	,	PUNCT
ftr-453	1506	27	and	and	CCONJ
ftr-453	1506	28	charity	charity	NOUN
ftr-453	1506	29	’s	’s	PART
ftr-453	1506	30	participation	participation	NOUN
ftr-453	1506	31	therein	therein	ADV
ftr-453	1506	32	provides	provide	VERB
ftr-453	1506	33	sufficient	sufficient	ADJ
ftr-453	1506	34	reason	reason	NOUN
ftr-453	1506	35	to	to	PART
ftr-453	1506	36	deny	deny	VERB
ftr-453	1506	37	or	or	CCONJ
ftr-453	1506	38	withdraw	withdraw	VERB
ftr-453	1506	39	tax	tax	NOUN
ftr-453	1506	40	exemption	exemption	NOUN
ftr-453	1506	41	.	.	PUNCT
ftr-453	1507	1	if	if	SCONJ
ftr-453	1507	2	congress	congress	PROPN
ftr-453	1507	3	adopts	adopt	VERB
ftr-453	1507	4	one	one	NUM
ftr-453	1507	5	of	of	ADP
ftr-453	1507	6	the	the	DET
ftr-453	1507	7	two	two	NUM
ftr-453	1507	8	proposed	propose	VERB
ftr-453	1507	9	tax	tax	NOUN
ftr-453	1507	10	shelter	shelter	NOUN
ftr-453	1507	11	measures	measure	NOUN
ftr-453	1507	12	,	,	PUNCT
ftr-453	1507	13	it	it	PRON
ftr-453	1507	14	should	should	AUX
ftr-453	1507	15	preface	preface	VERB
ftr-453	1507	16	its	its	PRON
ftr-453	1507	17	adoption	adoption	NOUN
ftr-453	1507	18	with	with	ADP
ftr-453	1507	19	a	a	DET
ftr-453	1507	20	declaration	declaration	NOUN
ftr-453	1507	21	that	that	SCONJ
ftr-453	1507	22	tax	tax	NOUN
ftr-453	1507	23	shelters	shelter	NOUN
ftr-453	1507	24	contravene	contravene	VERB
ftr-453	1507	25	public	public	ADJ
ftr-453	1507	26	policy	policy	NOUN
ftr-453	1507	27	.	.	PUNCT
ftr-453	1508	1	charities	charity	NOUN
ftr-453	1508	2	that	that	PRON
ftr-453	1508	3	aid	aid	VERB
ftr-453	1508	4	tax	tax	NOUN
ftr-453	1508	5	shelters	shelter	NOUN
ftr-453	1508	6	would	would	AUX
ftr-453	1508	7	then	then	ADV
ftr-453	1508	8	be	be	AUX
ftr-453	1508	9	placed	place	VERB
ftr-453	1508	10	on	on	ADP
ftr-453	1508	11	sufficient	sufficient	ADJ
ftr-453	1508	12	notice	notice	NOUN
ftr-453	1508	13	that	that	SCONJ
ftr-453	1508	14	doing	do	VERB
ftr-453	1508	15	so	so	ADV
ftr-453	1508	16	jeopardizes	jeopardize	VERB
ftr-453	1508	17	tax	tax	NOUN
ftr-453	1508	18	exemption	exemption	NOUN
ftr-453	1508	19	.	.	PUNCT
ftr-453	1509	1	for	for	ADP
ftr-453	1509	2	its	its	PRON
ftr-453	1509	3	part	part	NOUN
ftr-453	1509	4	,	,	PUNCT
ftr-453	1509	5	the	the	DET
ftr-453	1509	6	judiciary	judiciary	NOUN
ftr-453	1509	7	seems	seem	VERB
ftr-453	1509	8	ready	ready	ADJ
ftr-453	1509	9	to	to	PART
ftr-453	1509	10	support	support	VERB
ftr-453	1509	11	such	such	DET
ftr-453	1509	12	a	a	DET
ftr-453	1509	13	public	public	ADJ
ftr-453	1509	14	policy	policy	NOUN
ftr-453	1509	15	,	,	PUNCT
ftr-453	1509	16	perhaps	perhaps	ADV
ftr-453	1509	17	even	even	ADV
ftr-453	1509	18	in	in	ADP
ftr-453	1509	19	the	the	DET
ftr-453	1509	20	absence	absence	NOUN
ftr-453	1509	21	of	of	ADP
ftr-453	1509	22	a	a	DET
ftr-453	1509	23	specific	specific	ADJ
ftr-453	1509	24	congressional	congressional	ADJ
ftr-453	1509	25	declaration	declaration	NOUN
ftr-453	1509	26	.	.	PUNCT
ftr-453	1510	1	in	in	ADP
ftr-453	1510	2	fact	fact	NOUN
ftr-453	1510	3	,	,	PUNCT
ftr-453	1510	4	there	there	PRON
ftr-453	1510	5	are216	are216	VERB
ftr-453	1510	6	already	already	ADV
ftr-453	1510	7	a	a	DET
ftr-453	1510	8	whole	whole	ADJ
ftr-453	1510	9	host	host	NOUN
ftr-453	1510	10	of	of	ADP
ftr-453	1510	11	provisions	provision	NOUN
ftr-453	1510	12	from	from	ADP
ftr-453	1510	13	which	which	PRON
ftr-453	1510	14	the	the	DET
ftr-453	1510	15	service	service	NOUN
ftr-453	1510	16	might	might	AUX
ftr-453	1510	17	derive	derive	VERB
ftr-453	1510	18	a	a	DET
ftr-453	1510	19	public	public	ADJ
ftr-453	1510	20	policy	policy	NOUN
ftr-453	1510	21	prohibiting	prohibit	VERB
ftr-453	1510	22	tax	tax	NOUN
ftr-453	1510	23	shelters	shelter	NOUN
ftr-453	1510	24	.	.	PUNCT
ftr-453	1511	1	the	the	DET
ftr-453	1511	2	nagging	nagging	ADJ
ftr-453	1511	3	problem	problem	NOUN
ftr-453	1511	4	with	with	ADP
ftr-453	1511	5	this	this	PRON
ftr-453	1511	6	approach,217	approach,217	PROPN
ftr-453	1511	7	ironically	ironically	ADV
ftr-453	1511	8	,	,	PUNCT
ftr-453	1511	9	is	be	AUX
ftr-453	1511	10	that	that	SCONJ
ftr-453	1511	11	the	the	DET
ftr-453	1511	12	provisions	provision	NOUN
ftr-453	1511	13	already	already	ADV
ftr-453	1511	14	on	on	ADP
ftr-453	1511	15	the	the	DET
ftr-453	1511	16	books	book	NOUN
ftr-453	1511	17	unintentionally	unintentionally	ADV
ftr-453	1511	18	lend	lend	VERB
ftr-453	1511	19	themselves	themselves	PRON
ftr-453	1511	20	to	to	ADP
ftr-453	1511	21	an	an	DET
ftr-453	1511	22	argument	argument	NOUN
ftr-453	1511	23	that	that	SCONJ
ftr-453	1511	24	congress	congress	PROPN
ftr-453	1511	25	meant	mean	VERB
ftr-453	1511	26	to	to	PART
ftr-453	1511	27	better	well	ADV
ftr-453	1511	28	manage	manage	VERB
ftr-453	1511	29	,	,	PUNCT
ftr-453	1511	30	rather	rather	ADV
ftr-453	1511	31	than	than	ADP
ftr-453	1511	32	completely	completely	ADV
ftr-453	1511	33	prohibit	prohibit	NOUN
ftr-453	1511	34	,	,	PUNCT
ftr-453	1511	35	tax	tax	NOUN
ftr-453	1511	36	shelters	shelter	NOUN
ftr-453	1511	37	.	.	PUNCT
ftr-453	1512	1	imposing	impose	VERB
ftr-453	1512	2	what	what	PRON
ftr-453	1512	3	are	be	AUX
ftr-453	1512	4	essentially	essentially	ADV
ftr-453	1512	5	disclosure	disclosure	NOUN
ftr-453	1512	6	and	and	CCONJ
ftr-453	1512	7	administrative	administrative	ADJ
ftr-453	1512	8	record	record	NOUN
ftr-453	1512	9	-	-	PUNCT
ftr-453	1512	10	keeping	keep	VERB
ftr-453	1512	11	requirements	requirement	NOUN
ftr-453	1512	12	with	with	ADP
ftr-453	1512	13	respect	respect	NOUN
ftr-453	1512	14	to	to	ADP
ftr-453	1512	15	tax	tax	NOUN
ftr-453	1512	16	shelters	shelter	NOUN
ftr-453	1512	17	,	,	PUNCT
ftr-453	1512	18	as	as	SCONJ
ftr-453	1512	19	current	current	ADJ
ftr-453	1512	20	provisions	provision	NOUN
ftr-453	1512	21	do	do	VERB
ftr-453	1512	22	,	,	PUNCT
ftr-453	1512	23	implies	imply	VERB
ftr-453	1512	24	management	management	NOUN
ftr-453	1512	25	rather	rather	ADV
ftr-453	1512	26	than	than	ADP
ftr-453	1512	27	prohibition	prohibition	NOUN
ftr-453	1512	28	of	of	ADP
ftr-453	1512	29	those218	those218	PROPN
ftr-453	1512	30	transactions	transaction	NOUN
ftr-453	1512	31	.	.	PUNCT
ftr-453	1513	1	since	since	SCONJ
ftr-453	1513	2	public	public	ADJ
ftr-453	1513	3	policy	policy	NOUN
ftr-453	1513	4	is	be	AUX
ftr-453	1513	5	the	the	DET
ftr-453	1513	6	elevation	elevation	NOUN
ftr-453	1513	7	of	of	ADP
ftr-453	1513	8	intuition	intuition	NOUN
ftr-453	1513	9	as	as	ADP
ftr-453	1513	10	unarticulated	unarticulated	ADJ
ftr-453	1513	11	law	law	NOUN
ftr-453	1513	12	,	,	PUNCT
ftr-453	1513	13	it	it	PRON
ftr-453	1513	14	might	might	AUX
ftr-453	1513	15	reasonably	reasonably	ADV
ftr-453	1513	16	be	be	AUX
ftr-453	1513	17	argued	argue	VERB
ftr-453	1513	18	that	that	SCONJ
ftr-453	1513	19	public	public	ADJ
ftr-453	1513	20	policy	policy	NOUN
ftr-453	1513	21	should	should	AUX
ftr-453	1513	22	not	not	PART
ftr-453	1513	23	be	be	AUX
ftr-453	1513	24	used	use	VERB
ftr-453	1513	25	in	in	ADP
ftr-453	1513	26	cases	case	NOUN
ftr-453	1513	27	involving	involve	VERB
ftr-453	1513	28	ambiguity	ambiguity	NOUN
ftr-453	1513	29	.	.	PUNCT
ftr-453	1514	1	the	the	DET
ftr-453	1514	2	notion	notion	NOUN
ftr-453	1514	3	that	that	SCONJ
ftr-453	1514	4	congress	congress	PROPN
ftr-453	1514	5	is	be	AUX
ftr-453	1514	6	exercising	exercise	VERB
ftr-453	1514	7	grudging219	grudging219	NOUN
ftr-453	1514	8	tolerance	tolerance	NOUN
ftr-453	1514	9	of	of	ADP
ftr-453	1514	10	tax	tax	NOUN
ftr-453	1514	11	shelters	shelter	NOUN
ftr-453	1514	12	is	be	AUX
ftr-453	1514	13	severely	severely	ADV
ftr-453	1514	14	undercut	undercut	ADJ
ftr-453	1514	15	,	,	PUNCT
ftr-453	1514	16	though	though	ADV
ftr-453	1514	17	,	,	PUNCT
ftr-453	1514	18	by	by	ADP
ftr-453	1514	19	unmistakable	unmistakable	ADJ
ftr-453	1514	20	legislative	legislative	ADJ
ftr-453	1514	21	history	history	NOUN
ftr-453	1514	22	expressing	express	VERB
ftr-453	1514	23	a	a	DET
ftr-453	1514	24	desire	desire	NOUN
ftr-453	1514	25	to	to	PART
ftr-453	1514	26	prohibit	prohibit	VERB
ftr-453	1514	27	,	,	PUNCT
ftr-453	1514	28	not	not	PART
ftr-453	1514	29	just	just	ADV
ftr-453	1514	30	manage	manage	VERB
ftr-453	1514	31	,	,	PUNCT
ftr-453	1514	32	tax	tax	NOUN
ftr-453	1514	33	shelters	shelter	NOUN
ftr-453	1514	34	.	.	PUNCT
ftr-453	1515	1	it	it	PRON
ftr-453	1515	2	is	be	AUX
ftr-453	1515	3	therefore	therefore	ADV
ftr-453	1515	4	more	more	ADV
ftr-453	1515	5	accurate	accurate	ADJ
ftr-453	1515	6	to	to	PART
ftr-453	1515	7	say	say	VERB
ftr-453	1515	8	that	that	SCONJ
ftr-453	1515	9	congress	congress	PROPN
ftr-453	1515	10	has	have	AUX
ftr-453	1515	11	expressed	express	VERB
ftr-453	1515	12	a220	a220	PROPN
ftr-453	1515	13	216	216	NUM
ftr-453	1515	14	.	.	PUNCT
ftr-453	1516	1	for	for	ADP
ftr-453	1516	2	a	a	DET
ftr-453	1516	3	contemporary	contemporary	ADJ
ftr-453	1516	4	discussion	discussion	NOUN
ftr-453	1516	5	of	of	ADP
ftr-453	1516	6	judicial	judicial	ADJ
ftr-453	1516	7	attempts	attempt	NOUN
ftr-453	1516	8	to	to	PART
ftr-453	1516	9	eliminate	eliminate	VERB
ftr-453	1516	10	tax	tax	NOUN
ftr-453	1516	11	shelters	shelter	NOUN
ftr-453	1516	12	see	see	VERB
ftr-453	1516	13	,	,	PUNCT
ftr-453	1516	14	david	david	PROPN
ftr-453	1516	15	p.	p.	PROPN
ftr-453	1516	16	hariton	hariton	PROPN
ftr-453	1516	17	,	,	PUNCT
ftr-453	1516	18	sorting	sort	VERB
ftr-453	1516	19	out	out	ADP
ftr-453	1516	20	the	the	DET
ftr-453	1516	21	tangle	tangle	NOUN
ftr-453	1516	22	of	of	ADP
ftr-453	1516	23	economic	economic	ADJ
ftr-453	1516	24	substance	substance	NOUN
ftr-453	1516	25	,	,	PUNCT
ftr-453	1516	26	52	52	NUM
ftr-453	1516	27	tax	tax	NOUN
ftr-453	1516	28	law	law	NOUN
ftr-453	1516	29	.	.	PUNCT
ftr-453	1517	1	235	235	NUM
ftr-453	1517	2	(	(	PUNCT
ftr-453	1517	3	1999	1999	NUM
ftr-453	1517	4	)	)	PUNCT
ftr-453	1517	5	.	.	PUNCT
ftr-453	1518	1	217	217	NUM
ftr-453	1518	2	.	.	PUNCT
ftr-453	1519	1	see	see	VERB
ftr-453	1519	2	irc	irc	PROPN
ftr-453	1519	3	§	§	PROPN
ftr-453	1519	4	6111	6111	NUM
ftr-453	1519	5	(	(	PUNCT
ftr-453	1519	6	requiring	require	VERB
ftr-453	1519	7	the	the	DET
ftr-453	1519	8	registration	registration	NOUN
ftr-453	1519	9	of	of	ADP
ftr-453	1519	10	certain	certain	ADJ
ftr-453	1519	11	tax	tax	NOUN
ftr-453	1519	12	shelters	shelter	NOUN
ftr-453	1519	13	)	)	PUNCT
ftr-453	1519	14	;	;	PUNCT
ftr-453	1519	15	irc	irc	AUX
ftr-453	1519	16	§	§	PROPN
ftr-453	1519	17	6112	6112	NUM
ftr-453	1519	18	(	(	PUNCT
ftr-453	1519	19	requiring	require	VERB
ftr-453	1519	20	organizers	organizer	NOUN
ftr-453	1519	21	and	and	CCONJ
ftr-453	1519	22	sellers	seller	NOUN
ftr-453	1519	23	of	of	ADP
ftr-453	1519	24	“	"	PUNCT
ftr-453	1519	25	potentially	potentially	ADV
ftr-453	1519	26	abusive	abusive	ADJ
ftr-453	1519	27	”	"	PUNCT
ftr-453	1519	28	tax	tax	NOUN
ftr-453	1519	29	shelters	shelter	NOUN
ftr-453	1519	30	to	to	PART
ftr-453	1519	31	maintain	maintain	VERB
ftr-453	1519	32	lists	list	NOUN
ftr-453	1519	33	of	of	ADP
ftr-453	1519	34	investors	investor	NOUN
ftr-453	1519	35	)	)	PUNCT
ftr-453	1519	36	;	;	PUNCT
ftr-453	1519	37	irc	irc	PROPN
ftr-453	1519	38	§	§	PROPN
ftr-453	1519	39	6662	6662	NUM
ftr-453	1519	40	(	(	PUNCT
ftr-453	1519	41	accuracy	accuracy	NOUN
ftr-453	1519	42	related	relate	VERB
ftr-453	1519	43	penalty	penalty	NOUN
ftr-453	1519	44	applicable	applicable	ADJ
ftr-453	1519	45	to	to	ADP
ftr-453	1519	46	tax	tax	NOUN
ftr-453	1519	47	shelters	shelter	NOUN
ftr-453	1519	48	and	and	CCONJ
ftr-453	1519	49	other	other	ADJ
ftr-453	1519	50	transactions	transaction	NOUN
ftr-453	1519	51	)	)	PUNCT
ftr-453	1519	52	;	;	PUNCT
ftr-453	1519	53	irc	irc	PROPN
ftr-453	1519	54	§	§	PROPN
ftr-453	1519	55	6700	6700	NUM
ftr-453	1519	56	(	(	PUNCT
ftr-453	1519	57	penalty	penalty	NOUN
ftr-453	1519	58	for	for	ADP
ftr-453	1519	59	promoting	promote	VERB
ftr-453	1519	60	“	"	PUNCT
ftr-453	1519	61	abusive	abusive	ADJ
ftr-453	1519	62	”	"	PUNCT
ftr-453	1519	63	tax	tax	NOUN
ftr-453	1519	64	shelters	shelter	NOUN
ftr-453	1519	65	)	)	PUNCT
ftr-453	1519	66	.	.	PUNCT
ftr-453	1520	1	irc	irc	PROPN
ftr-453	1520	2	§	§	PROPN
ftr-453	1520	3	6708	6708	NUM
ftr-453	1520	4	(	(	PUNCT
ftr-453	1520	5	penalty	penalty	NOUN
ftr-453	1520	6	for	for	ADP
ftr-453	1520	7	failure	failure	NOUN
ftr-453	1520	8	to	to	PART
ftr-453	1520	9	maintain	maintain	VERB
ftr-453	1520	10	list	list	NOUN
ftr-453	1520	11	of	of	ADP
ftr-453	1520	12	investors	investor	NOUN
ftr-453	1520	13	in	in	ADP
ftr-453	1520	14	potentially	potentially	ADV
ftr-453	1520	15	as	as	SCONJ
ftr-453	1520	16	required	require	VERB
ftr-453	1520	17	by	by	ADP
ftr-453	1520	18	irc	irc	PROPN
ftr-453	1520	19	§	§	PROPN
ftr-453	1520	20	6112	6112	NUM
ftr-453	1520	21	)	)	PUNCT
ftr-453	1520	22	.	.	PUNCT
ftr-453	1521	1	218	218	NUM
ftr-453	1521	2	.	.	PUNCT
ftr-453	1522	1	see	see	VERB
ftr-453	1522	2	supra	supra	PROPN
ftr-453	1522	3	note	note	PROPN
ftr-453	1522	4	217	217	NUM
ftr-453	1522	5	and	and	CCONJ
ftr-453	1522	6	accompanying	accompany	VERB
ftr-453	1522	7	text	text	NOUN
ftr-453	1522	8	.	.	PUNCT
ftr-453	1523	1	219	219	NUM
ftr-453	1523	2	.	.	PUNCT
ftr-453	1524	1	see	see	VERB
ftr-453	1524	2	tellier	tellier	PROPN
ftr-453	1524	3	,	,	PUNCT
ftr-453	1524	4	383	383	NUM
ftr-453	1524	5	u.s	u.s	PROPN
ftr-453	1524	6	.	.	PROPN
ftr-453	1524	7	687	687	NUM
ftr-453	1524	8	,	,	PUNCT
ftr-453	1524	9	693	693	NUM
ftr-453	1524	10	(	(	PUNCT
ftr-453	1524	11	1966	1966	NUM
ftr-453	1524	12	)	)	PUNCT
ftr-453	1524	13	.	.	PUNCT
ftr-453	1525	1	220	220	NUM
ftr-453	1525	2	.	.	PUNCT
ftr-453	1526	1	a	a	DET
ftr-453	1526	2	former	former	ADJ
ftr-453	1526	3	irs	irs	PROPN
ftr-453	1526	4	commissioner	commissioner	NOUN
ftr-453	1526	5	states	state	VERB
ftr-453	1526	6	that	that	SCONJ
ftr-453	1526	7	congress	congress	PROPN
ftr-453	1526	8	’s	’s	PART
ftr-453	1526	9	“	"	PUNCT
ftr-453	1526	10	anti	anti	ADJ
ftr-453	1526	11	-	-	ADJ
ftr-453	1526	12	shelter	shelter	ADJ
ftr-453	1526	13	drive	drive	NOUN
ftr-453	1526	14	”	"	PUNCT
ftr-453	1526	15	has	have	AUX
ftr-453	1526	16	been	be	AUX
ftr-453	1526	17	in	in	ADP
ftr-453	1526	18	“	"	PUNCT
ftr-453	1526	19	high	high	ADJ
ftr-453	1526	20	gear	gear	NOUN
ftr-453	1526	21	”	"	PUNCT
ftr-453	1526	22	since	since	SCONJ
ftr-453	1526	23	1978	1978	NUM
ftr-453	1526	24	.	.	PUNCT
ftr-453	1527	1	see	see	VERB
ftr-453	1527	2	mortimer	mortimer	PROPN
ftr-453	1527	3	caplin	caplin	PROPN
ftr-453	1527	4	,	,	PUNCT
ftr-453	1527	5	tax	tax	NOUN
ftr-453	1527	6	shelter	shelter	NOUN
ftr-453	1527	7	disputes	dispute	NOUN
ftr-453	1527	8	and	and	CCONJ
ftr-453	1527	9	litigation	litigation	NOUN
ftr-453	1527	10	with	with	ADP
ftr-453	1527	11	the	the	DET
ftr-453	1527	12	internal	internal	ADJ
ftr-453	1527	13	revenue	revenue	NOUN
ftr-453	1527	14	service	service	NOUN
ftr-453	1527	15	–	–	PUNCT
ftr-453	1527	16	1987	1987	NUM
ftr-453	1527	17	style	style	NOUN
ftr-453	1527	18	,	,	PUNCT
ftr-453	1527	19	6	6	NUM
ftr-453	1527	20	va	va	NOUN
ftr-453	1527	21	.	.	PUNCT
ftr-453	1528	1	tax	tax	PROPN
ftr-453	1528	2	rev	rev	PROPN
ftr-453	1528	3	.	.	PROPN
ftr-453	1528	4	709	709	NUM
ftr-453	1528	5	,	,	PUNCT
ftr-453	1528	6	714	714	NUM
ftr-453	1528	7	(	(	PUNCT
ftr-453	1528	8	1987	1987	NUM
ftr-453	1528	9	)	)	PUNCT
ftr-453	1528	10	.	.	PUNCT
ftr-453	1529	1	the	the	DET
ftr-453	1529	2	legislative	legislative	ADJ
ftr-453	1529	3	history	history	NOUN
ftr-453	1529	4	of	of	ADP
ftr-453	1529	5	the	the	DET
ftr-453	1529	6	deficit	deficit	NOUN
ftr-453	1529	7	reduction	reduction	NOUN
ftr-453	1529	8	act	act	NOUN
ftr-453	1529	9	of	of	ADP
ftr-453	1529	10	1984	1984	NUM
ftr-453	1529	11	states	state	NOUN
ftr-453	1529	12	:	:	PUNCT
ftr-453	1529	13	the	the	DET
ftr-453	1529	14	second	second	ADJ
ftr-453	1529	15	objective	objective	NOUN
ftr-453	1529	16	of	of	ADP
ftr-453	1529	17	the	the	DET
ftr-453	1529	18	bill	bill	NOUN
ftr-453	1529	19	is	be	AUX
ftr-453	1529	20	to	to	PART
ftr-453	1529	21	prevent	prevent	VERB
ftr-453	1529	22	further	further	ADJ
ftr-453	1529	23	erosion	erosion	NOUN
ftr-453	1529	24	of	of	ADP
ftr-453	1529	25	the	the	DET
ftr-453	1529	26	tax	tax	NOUN
ftr-453	1529	27	base	base	NOUN
ftr-453	1529	28	as	as	ADP
ftr-453	1529	29	a	a	DET
ftr-453	1529	30	result	result	NOUN
ftr-453	1529	31	of	of	ADP
ftr-453	1529	32	tax	tax	NOUN
ftr-453	1529	33	sheltering	shelter	VERB
ftr-453	1529	34	activity	activity	NOUN
ftr-453	1529	35	.	.	PUNCT
ftr-453	1530	1	the	the	DET
ftr-453	1530	2	budget	budget	NOUN
ftr-453	1530	3	deficit	deficit	NOUN
ftr-453	1530	4	has	have	AUX
ftr-453	1530	5	been	be	AUX
ftr-453	1530	6	aggravated	aggravate	VERB
ftr-453	1530	7	by	by	ADP
ftr-453	1530	8	the	the	DET
ftr-453	1530	9	growth	growth	NOUN
ftr-453	1530	10	of	of	ADP
ftr-453	1530	11	tax	tax	NOUN
ftr-453	1530	12	shelter	shelter	NOUN
ftr-453	1530	13	partnerships	partnership	NOUN
ftr-453	1530	14	and	and	CCONJ
ftr-453	1530	15	creative	creative	ADJ
ftr-453	1530	16	use	use	NOUN
ftr-453	1530	17	of	of	ADP
ftr-453	1530	18	structural	structural	ADJ
ftr-453	1530	19	tax	tax	NOUN
ftr-453	1530	20	rules	rule	NOUN
ftr-453	1530	21	to	to	PART
ftr-453	1530	22	achieve	achieve	VERB
ftr-453	1530	23	tax	tax	NOUN
ftr-453	1530	24	benefits	benefit	NOUN
ftr-453	1530	25	far	far	ADV
ftr-453	1530	26	in	in	ADP
ftr-453	1530	27	excess	excess	NOUN
ftr-453	1530	28	of	of	ADP
ftr-453	1530	29	those	those	PRON
ftr-453	1530	30	intended	intend	VERB
ftr-453	1530	31	by	by	ADP
ftr-453	1530	32	congress	congress	PROPN
ftr-453	1530	33	.	.	PUNCT
ftr-453	1530	34	.	.	PUNCT
ftr-453	1530	35	.	.	PUNCT
ftr-453	1531	1	the	the	DET
ftr-453	1531	2	committee	committee	NOUN
ftr-453	1531	3	believes	believe	VERB
ftr-453	1531	4	that	that	SCONJ
ftr-453	1531	5	the	the	DET
ftr-453	1531	6	proliferation	proliferation	NOUN
ftr-453	1531	7	of	of	ADP
ftr-453	1531	8	tax	tax	NOUN
ftr-453	1531	9	shelters	shelter	NOUN
ftr-453	1531	10	has	have	AUX
ftr-453	1531	11	seriously	seriously	ADV
ftr-453	1531	12	eroded	erode	VERB
ftr-453	1531	13	the	the	DET
ftr-453	1531	14	tax	tax	NOUN
ftr-453	1531	15	base	base	NOUN
ftr-453	1531	16	and	and	CCONJ
ftr-453	1531	17	has	have	AUX
ftr-453	1531	18	adversely	adversely	ADV
ftr-453	1531	19	affected	affect	VERB
ftr-453	1531	20	the	the	DET
ftr-453	1531	21	efficiency	efficiency	NOUN
ftr-453	1531	22	and	and	CCONJ
ftr-453	1531	23	equity	equity	NOUN
ftr-453	1531	24	of	of	ADP
ftr-453	1531	25	the	the	DET
ftr-453	1531	26	tax	tax	NOUN
ftr-453	1531	27	system	system	NOUN
ftr-453	1531	28	.	.	PUNCT
ftr-453	1532	1	the	the	DET
ftr-453	1532	2	increase	increase	NOUN
ftr-453	1532	3	in	in	ADP
ftr-453	1532	4	tax	tax	NOUN
ftr-453	1532	5	shelter	shelter	NOUN
ftr-453	1532	6	activity	activity	NOUN
ftr-453	1532	7	has	have	AUX
ftr-453	1532	8	aggravated	aggravate	VERB
ftr-453	1532	9	the	the	DET
ftr-453	1532	10	nation	nation	NOUN
ftr-453	1532	11	’s	’s	PART
ftr-453	1532	12	deficit	deficit	NOUN
ftr-453	1532	13	problem	problem	NOUN
ftr-453	1532	14	,	,	PUNCT
ftr-453	1532	15	particularly	particularly	ADV
ftr-453	1532	16	in	in	ADP
ftr-453	1532	17	the	the	DET
ftr-453	1532	18	case	case	NOUN
ftr-453	1532	19	of	of	ADP
ftr-453	1532	20	“	"	PUNCT
ftr-453	1532	21	abusive	abusive	ADJ
ftr-453	1532	22	”	"	PUNCT
ftr-453	1532	23	shelters	shelter	NOUN
ftr-453	1532	24	where	where	SCONJ
ftr-453	1532	25	the	the	DET
ftr-453	1532	26	tax	tax	NOUN
ftr-453	1532	27	write	write	NOUN
ftr-453	1532	28	-	-	PUNCT
ftr-453	1532	29	offs	off	NOUN
ftr-453	1532	30	are	be	AUX
ftr-453	1532	31	several	several	ADJ
ftr-453	1532	32	times	time	NOUN
ftr-453	1532	33	larger	large	ADJ
ftr-453	1532	34	than	than	ADP
ftr-453	1532	35	the	the	DET
ftr-453	1532	36	equity	equity	NOUN
ftr-453	1532	37	investment	investment	NOUN
ftr-453	1532	38	.	.	PUNCT
ftr-453	1533	1	the	the	DET
ftr-453	1533	2	proliferation	proliferation	NOUN
ftr-453	1533	3	of	of	ADP
ftr-453	1533	4	tax	tax	NOUN
ftr-453	1533	5	sheltered	shelter	VERB
ftr-453	1533	6	investments	investment	NOUN
ftr-453	1533	7	shifts	shift	NOUN
ftr-453	1533	8	the	the	DET
ftr-453	1533	9	tax	tax	NOUN
ftr-453	1533	10	burden	burden	NOUN
ftr-453	1533	11	to	to	ADP
ftr-453	1533	12	those	those	DET
ftr-453	1533	13	taxpayers	taxpayer	NOUN
ftr-453	1533	14	who	who	PRON
ftr-453	1533	15	do	do	VERB
ftr-453	1533	16	not	not	PART
ftr-453	1533	17	or	or	CCONJ
ftr-453	1533	18	can	can	AUX
ftr-453	1533	19	not	not	PART
ftr-453	1533	20	participate	participate	VERB
ftr-453	1533	21	in	in	ADP
ftr-453	1533	22	such	such	ADJ
ftr-453	1533	23	investments	investment	NOUN
ftr-453	1533	24	,	,	PUNCT
ftr-453	1533	25	and	and	CCONJ
ftr-453	1533	26	the	the	DET
ftr-453	1533	27	organization	organization	NOUN
ftr-453	1533	28	and	and	CCONJ
ftr-453	1533	29	promotion	promotion	NOUN
ftr-453	1533	30	of	of	ADP
ftr-453	1533	31	tax	tax	NOUN
ftr-453	1533	32	shelters	shelter	NOUN
ftr-453	1533	33	diverts	divert	VERB
ftr-453	1533	34	thousands	thousand	NOUN
ftr-453	1533	35	of	of	ADP
ftr-453	1533	36	skilled	skilled	ADJ
ftr-453	1533	37	professions	profession	NOUN
ftr-453	1533	38	from	from	ADP
ftr-453	1533	39	more	more	ADJ
ftr-453	1533	40	productive	productive	ADJ
ftr-453	1533	41	activities	activity	NOUN
ftr-453	1533	42	.	.	PUNCT
ftr-453	1534	1	h.r	h.r	PROPN
ftr-453	1534	2	.	.	PROPN
ftr-453	1534	3	report	report	PROPN
ftr-453	1534	4	no	no	INTJ
ftr-453	1534	5	.	.	NOUN
ftr-453	1535	1	98	98	NUM
ftr-453	1535	2	-	-	SYM
ftr-453	1535	3	432	432	NUM
ftr-453	1535	4	,	,	PUNCT
ftr-453	1535	5	98th	98th	ADJ
ftr-453	1535	6	cong	cong	NOUN
ftr-453	1535	7	.	.	PUNCT
ftr-453	1535	8	,	,	PUNCT
ftr-453	1535	9	2nd	2nd	ADJ
ftr-453	1535	10	sess	sess	NOUN
ftr-453	1535	11	.	.	PUNCT
ftr-453	1536	1	1094	1094	NUM
ftr-453	1536	2	,	,	PUNCT
ftr-453	1536	3	1095	1095	NUM
ftr-453	1536	4	(	(	PUNCT
ftr-453	1536	5	1984	1984	NUM
ftr-453	1536	6	)	)	PUNCT
ftr-453	1536	7	.	.	PUNCT
ftr-453	1537	1	caplin	caplin	PROPN
ftr-453	1537	2	describes	describe	VERB
ftr-453	1537	3	the	the	DET
ftr-453	1537	4	1984	1984	NUM
ftr-453	1537	5	act	act	NOUN
ftr-453	1537	6	as	as	ADP
ftr-453	1537	7	one	one	NUM
ftr-453	1537	8	which	which	PRON
ftr-453	1537	9	represents	represent	VERB
ftr-453	1537	10	a	a	DET
ftr-453	1537	11	change	change	NOUN
ftr-453	1537	12	in	in	ADP
ftr-453	1537	13	emphasis	emphasis	NOUN
ftr-453	1537	14	from	from	ADP
ftr-453	1537	15	voluntary	voluntary	ADJ
ftr-453	1537	16	compliance	compliance	NOUN
ftr-453	1537	17	with	with	ADP
ftr-453	1537	18	regard	regard	NOUN
ftr-453	1537	19	to	to	ADP
ftr-453	1537	20	818	818	NUM
ftr-453	1537	21	florida	florida	PROPN
ftr-453	1537	22	tax	tax	NOUN
ftr-453	1537	23	review	review	NOUN
ftr-453	1538	1	[	[	X
ftr-453	1538	2	vol	vol	NOUN
ftr-453	1538	3	.	.	PUNCT
ftr-453	1539	1	4:12	4:12	NUM
ftr-453	1539	2	clear	clear	ADJ
ftr-453	1539	3	public	public	ADJ
ftr-453	1539	4	policy	policy	NOUN
ftr-453	1539	5	against	against	ADP
ftr-453	1539	6	tax	tax	NOUN
ftr-453	1539	7	shelters	shelter	NOUN
ftr-453	1539	8	but	but	CCONJ
ftr-453	1539	9	has	have	AUX
ftr-453	1539	10	been	be	AUX
ftr-453	1539	11	unable	unable	ADJ
ftr-453	1539	12	,	,	PUNCT
ftr-453	1539	13	to	to	ADP
ftr-453	1539	14	date	date	NOUN
ftr-453	1539	15	,	,	PUNCT
ftr-453	1539	16	to	to	PART
ftr-453	1539	17	articulate	articulate	VERB
ftr-453	1539	18	a	a	DET
ftr-453	1539	19	way	way	NOUN
ftr-453	1539	20	to	to	PART
ftr-453	1539	21	absolutely	absolutely	ADV
ftr-453	1539	22	prohibit	prohibit	VERB
ftr-453	1539	23	tax	tax	NOUN
ftr-453	1539	24	shelters	shelter	NOUN
ftr-453	1539	25	due	due	ADJ
ftr-453	1539	26	to	to	ADP
ftr-453	1539	27	heretofore	heretofore	ADV
ftr-453	1539	28	impossible	impossible	ADJ
ftr-453	1539	29	task	task	NOUN
ftr-453	1539	30	of	of	ADP
ftr-453	1539	31	defining	define	VERB
ftr-453	1539	32	tax	tax	NOUN
ftr-453	1539	33	shelters	shelter	NOUN
ftr-453	1539	34	.	.	PUNCT
ftr-453	1540	1	that	that	PRON
ftr-453	1540	2	is	is	ADV
ftr-453	1540	3	,	,	PUNCT
ftr-453	1540	4	an	an	DET
ftr-453	1540	5	outright	outright	ADJ
ftr-453	1540	6	prohibition	prohibition	NOUN
ftr-453	1540	7	would	would	AUX
ftr-453	1540	8	have	have	AUX
ftr-453	1540	9	required	require	VERB
ftr-453	1540	10	a221	a221	PROPN
ftr-453	1540	11	precise	precise	ADJ
ftr-453	1540	12	definition	definition	NOUN
ftr-453	1540	13	of	of	ADP
ftr-453	1540	14	tax	tax	NOUN
ftr-453	1540	15	shelters	shelter	NOUN
ftr-453	1540	16	and	and	CCONJ
ftr-453	1540	17	tax	tax	NOUN
ftr-453	1540	18	law	law	NOUN
ftr-453	1540	19	had	have	AUX
ftr-453	1540	20	not	not	PART
ftr-453	1540	21	yet	yet	ADV
ftr-453	1540	22	reached	reach	VERB
ftr-453	1540	23	a	a	DET
ftr-453	1540	24	level	level	NOUN
ftr-453	1540	25	of	of	ADP
ftr-453	1540	26	wisdom	wisdom	NOUN
ftr-453	1540	27	allowing	allow	VERB
ftr-453	1540	28	for	for	ADP
ftr-453	1540	29	such	such	ADJ
ftr-453	1540	30	precision	precision	NOUN
ftr-453	1540	31	.	.	PUNCT
ftr-453	1541	1	hence	hence	ADV
ftr-453	1541	2	,	,	PUNCT
ftr-453	1541	3	congress	congress	PROPN
ftr-453	1541	4	adopted	adopt	VERB
ftr-453	1541	5	statutory	statutory	ADJ
ftr-453	1541	6	provisions	provision	NOUN
ftr-453	1541	7	implying	imply	VERB
ftr-453	1541	8	management	management	NOUN
ftr-453	1541	9	of	of	ADP
ftr-453	1541	10	tax	tax	NOUN
ftr-453	1541	11	shelters	shelter	NOUN
ftr-453	1541	12	,	,	PUNCT
ftr-453	1541	13	imprecisely	imprecisely	ADV
ftr-453	1541	14	defined	define	VERB
ftr-453	1541	15	,	,	PUNCT
ftr-453	1541	16	as	as	ADP
ftr-453	1541	17	a222	a222	PROPN
ftr-453	1541	18	second	second	ADJ
ftr-453	1541	19	best	good	ADJ
ftr-453	1541	20	solution	solution	NOUN
ftr-453	1541	21	rather	rather	ADV
ftr-453	1541	22	than	than	ADP
ftr-453	1541	23	with	with	ADP
ftr-453	1541	24	the	the	DET
ftr-453	1541	25	intent	intent	NOUN
ftr-453	1541	26	to	to	PART
ftr-453	1541	27	tolerate	tolerate	VERB
ftr-453	1541	28	tax	tax	NOUN
ftr-453	1541	29	shelters.223	shelters.223	ADP
ftr-453	1541	30	the	the	DET
ftr-453	1541	31	service	service	NOUN
ftr-453	1541	32	may	may	AUX
ftr-453	1541	33	not	not	PART
ftr-453	1541	34	have	have	VERB
ftr-453	1541	35	to	to	PART
ftr-453	1541	36	draw	draw	VERB
ftr-453	1541	37	such	such	DET
ftr-453	1541	38	a	a	DET
ftr-453	1541	39	broad	broad	ADJ
ftr-453	1541	40	conclusion	conclusion	NOUN
ftr-453	1541	41	though	though	ADV
ftr-453	1541	42	.	.	PUNCT
ftr-453	1542	1	that	that	PRON
ftr-453	1542	2	is	is	ADV
ftr-453	1542	3	,	,	PUNCT
ftr-453	1542	4	the	the	DET
ftr-453	1542	5	service	service	NOUN
ftr-453	1542	6	need	need	AUX
ftr-453	1542	7	not	not	PART
ftr-453	1542	8	discover	discover	VERB
ftr-453	1542	9	and	and	CCONJ
ftr-453	1542	10	articulate	articulate	VERB
ftr-453	1542	11	a	a	DET
ftr-453	1542	12	public	public	ADJ
ftr-453	1542	13	policy	policy	NOUN
ftr-453	1542	14	rule	rule	NOUN
ftr-453	1542	15	that	that	PRON
ftr-453	1542	16	addresses	address	VERB
ftr-453	1542	17	the	the	DET
ftr-453	1542	18	entire	entire	ADJ
ftr-453	1542	19	tax	tax	NOUN
ftr-453	1542	20	shelter	shelter	NOUN
ftr-453	1542	21	problem	problem	NOUN
ftr-453	1542	22	.	.	PUNCT
ftr-453	1543	1	it	it	PRON
ftr-453	1543	2	may	may	AUX
ftr-453	1543	3	instead	instead	ADV
ftr-453	1543	4	address	address	VERB
ftr-453	1543	5	the	the	DET
ftr-453	1543	6	improper	improper	ADJ
ftr-453	1543	7	use	use	NOUN
ftr-453	1543	8	of	of	ADP
ftr-453	1543	9	the	the	DET
ftr-453	1543	10	tax	tax	NOUN
ftr-453	1543	11	exemption	exemption	NOUN
ftr-453	1543	12	asset	asset	NOUN
ftr-453	1543	13	congress	congress	PROPN
ftr-453	1543	14	grants	grant	NOUN
ftr-453	1543	15	to	to	ADP
ftr-453	1543	16	charity	charity	NOUN
ftr-453	1543	17	.	.	PUNCT
ftr-453	1544	1	certainly	certainly	ADV
ftr-453	1544	2	,	,	PUNCT
ftr-453	1544	3	congress	congress	PROPN
ftr-453	1544	4	has	have	AUX
ftr-453	1544	5	clearly	clearly	ADV
ftr-453	1544	6	stated	state	VERB
ftr-453	1544	7	that	that	SCONJ
ftr-453	1544	8	charity	charity	NOUN
ftr-453	1544	9	acts	act	VERB
ftr-453	1544	10	improperly	improperly	ADV
ftr-453	1544	11	,	,	PUNCT
ftr-453	1544	12	so	so	ADV
ftr-453	1544	13	far	far	ADV
ftr-453	1544	14	as	as	SCONJ
ftr-453	1544	15	tax	tax	NOUN
ftr-453	1544	16	law	law	NOUN
ftr-453	1544	17	is	be	AUX
ftr-453	1544	18	concerned	concern	VERB
ftr-453	1544	19	,	,	PUNCT
ftr-453	1544	20	when	when	SCONJ
ftr-453	1544	21	it	it	PRON
ftr-453	1544	22	“	"	PUNCT
ftr-453	1544	23	sells	sell	VERB
ftr-453	1544	24	”	"	PUNCT
ftr-453	1544	25	or	or	CCONJ
ftr-453	1544	26	“	"	PUNCT
ftr-453	1544	27	rents	rent	NOUN
ftr-453	1544	28	”	"	PUNCT
ftr-453	1544	29	its	its	PRON
ftr-453	1544	30	tax	tax	NOUN
ftr-453	1544	31	exemption	exemption	NOUN
ftr-453	1544	32	.	.	PUNCT
ftr-453	1545	1	thus	thus	ADV
ftr-453	1545	2	,	,	PUNCT
ftr-453	1545	3	the	the	DET
ftr-453	1545	4	service	service	NOUN
ftr-453	1545	5	and	and	CCONJ
ftr-453	1545	6	judiciary	judiciary	NOUN
ftr-453	1545	7	can224	can224	PROPN
ftr-453	1545	8	legitimately	legitimately	ADV
ftr-453	1545	9	assert	assert	VERB
ftr-453	1545	10	that	that	SCONJ
ftr-453	1545	11	charity	charity	NOUN
ftr-453	1545	12	acts	act	VERB
ftr-453	1545	13	against	against	ADP
ftr-453	1545	14	established	establish	VERB
ftr-453	1545	15	public	public	ADJ
ftr-453	1545	16	policy	policy	NOUN
ftr-453	1545	17	when	when	SCONJ
ftr-453	1545	18	it	it	PRON
ftr-453	1545	19	engages	engage	VERB
ftr-453	1545	20	in	in	ADP
ftr-453	1545	21	a	a	DET
ftr-453	1545	22	transaction	transaction	NOUN
ftr-453	1545	23	that	that	PRON
ftr-453	1545	24	serves	serve	VERB
ftr-453	1545	25	no	no	DET
ftr-453	1545	26	charitable	charitable	ADJ
ftr-453	1545	27	purpose	purpose	NOUN
ftr-453	1545	28	,	,	PUNCT
ftr-453	1545	29	but	but	CCONJ
ftr-453	1545	30	merely	merely	ADV
ftr-453	1545	31	pursues	pursue	VERB
ftr-453	1545	32	capital	capital	NOUN
ftr-453	1545	33	,	,	PUNCT
ftr-453	1545	34	and	and	CCONJ
ftr-453	1545	35	the	the	DET
ftr-453	1545	36	only	only	ADJ
ftr-453	1545	37	asset	asset	NOUN
ftr-453	1545	38	offered	offer	VERB
ftr-453	1545	39	in	in	ADP
ftr-453	1545	40	consideration	consideration	NOUN
ftr-453	1545	41	of	of	ADP
ftr-453	1545	42	that	that	DET
ftr-453	1545	43	capital	capital	NOUN
ftr-453	1545	44	is	be	AUX
ftr-453	1545	45	a	a	DET
ftr-453	1545	46	tax	tax	NOUN
ftr-453	1545	47	benefit	benefit	NOUN
ftr-453	1545	48	made	make	VERB
ftr-453	1545	49	possible	possible	ADJ
ftr-453	1545	50	only	only	ADV
ftr-453	1545	51	as	as	ADP
ftr-453	1545	52	a	a	DET
ftr-453	1545	53	result	result	NOUN
ftr-453	1545	54	of	of	ADP
ftr-453	1545	55	charity	charity	NOUN
ftr-453	1545	56	’s	’s	PART
ftr-453	1545	57	tax	tax	NOUN
ftr-453	1545	58	exemption	exemption	NOUN
ftr-453	1545	59	.	.	PUNCT
ftr-453	1546	1	such	such	DET
ftr-453	1546	2	an	an	DET
ftr-453	1546	3	assertion	assertion	NOUN
ftr-453	1546	4	would	would	AUX
ftr-453	1546	5	be	be	AUX
ftr-453	1546	6	much	much	ADV
ftr-453	1546	7	more	more	ADV
ftr-453	1546	8	limited	limited	ADJ
ftr-453	1546	9	and	and	CCONJ
ftr-453	1546	10	supported	support	VERB
ftr-453	1546	11	by	by	ADP
ftr-453	1546	12	entirely	entirely	ADV
ftr-453	1546	13	unambiguous	unambiguous	ADJ
ftr-453	1546	14	congressional	congressional	ADJ
ftr-453	1546	15	declarations	declaration	NOUN
ftr-453	1546	16	.	.	PUNCT
ftr-453	1547	1	tax	tax	NOUN
ftr-453	1547	2	law	law	NOUN
ftr-453	1547	3	,	,	PUNCT
ftr-453	1547	4	then	then	ADV
ftr-453	1547	5	,	,	PUNCT
ftr-453	1547	6	is	be	AUX
ftr-453	1547	7	not	not	PART
ftr-453	1547	8	without	without	ADP
ftr-453	1547	9	the	the	DET
ftr-453	1547	10	theoretical	theoretical	ADJ
ftr-453	1547	11	means	mean	NOUN
ftr-453	1547	12	to	to	PART
ftr-453	1547	13	attack	attack	VERB
ftr-453	1547	14	charity	charity	NOUN
ftr-453	1547	15	’s	’s	PART
ftr-453	1547	16	participation	participation	NOUN
ftr-453	1547	17	in	in	ADP
ftr-453	1547	18	tax	tax	NOUN
ftr-453	1547	19	shelters	shelter	NOUN
ftr-453	1547	20	.	.	PUNCT
ftr-453	1548	1	and	and	CCONJ
ftr-453	1548	2	to	to	ADP
ftr-453	1548	3	the	the	DET
ftr-453	1548	4	extent	extent	NOUN
ftr-453	1548	5	such	such	ADJ
ftr-453	1548	6	transactions	transaction	NOUN
ftr-453	1548	7	are	be	AUX
ftr-453	1548	8	rendered	render	VERB
ftr-453	1548	9	impossible	impossible	ADJ
ftr-453	1548	10	without	without	ADP
ftr-453	1548	11	charity	charity	NOUN
ftr-453	1548	12	’s	’s	PART
ftr-453	1548	13	participation	participation	NOUN
ftr-453	1548	14	,	,	PUNCT
ftr-453	1548	15	it	it	PRON
ftr-453	1548	16	makes	make	VERB
ftr-453	1548	17	sense	sense	NOUN
ftr-453	1548	18	that	that	SCONJ
ftr-453	1548	19	the	the	DET
ftr-453	1548	20	law	law	NOUN
ftr-453	1548	21	should	should	AUX
ftr-453	1548	22	mount	mount	VERB
ftr-453	1548	23	such	such	DET
ftr-453	1548	24	an	an	DET
ftr-453	1548	25	attack	attack	NOUN
ftr-453	1548	26	.	.	PUNCT
ftr-453	1549	1	if	if	SCONJ
ftr-453	1549	2	the	the	DET
ftr-453	1549	3	problem	problem	NOUN
ftr-453	1549	4	of	of	ADP
ftr-453	1549	5	tax	tax	NOUN
ftr-453	1549	6	shelters	shelter	NOUN
ftr-453	1549	7	really	really	ADV
ftr-453	1549	8	is	be	AUX
ftr-453	1549	9	serious	serious	ADJ
ftr-453	1549	10	,	,	PUNCT
ftr-453	1549	11	the	the	DET
ftr-453	1549	12	law	law	NOUN
ftr-453	1549	13	should	should	AUX
ftr-453	1549	14	not	not	PART
ftr-453	1549	15	leave	leave	VERB
ftr-453	1549	16	such	such	DET
ftr-453	1549	17	an	an	DET
ftr-453	1549	18	obvious	obvious	ADJ
ftr-453	1549	19	stone	stone	NOUN
ftr-453	1549	20	unturned	unturned	ADJ
ftr-453	1549	21	.	.	PUNCT
ftr-453	1550	1	after	after	ADV
ftr-453	1550	2	all	all	ADV
ftr-453	1550	3	,	,	PUNCT
ftr-453	1550	4	tax	tax	NOUN
ftr-453	1550	5	exemption	exemption	NOUN
ftr-453	1550	6	is	be	AUX
ftr-453	1550	7	an	an	DET
ftr-453	1550	8	expression	expression	NOUN
ftr-453	1550	9	of	of	ADP
ftr-453	1550	10	societal	societal	ADJ
ftr-453	1550	11	trust	trust	NOUN
ftr-453	1550	12	in	in	ADP
ftr-453	1550	13	charity	charity	NOUN
ftr-453	1550	14	’s	’s	PART
ftr-453	1550	15	implicit	implicit	ADJ
ftr-453	1550	16	oath	oath	NOUN
ftr-453	1550	17	to	to	PART
ftr-453	1550	18	do	do	AUX
ftr-453	1550	19	good	good	NOUN
ftr-453	1550	20	always	always	ADV
ftr-453	1550	21	.	.	PUNCT
ftr-453	1551	1	the	the	DET
ftr-453	1551	2	tax	tax	NOUN
ftr-453	1551	3	shelters	shelter	NOUN
ftr-453	1551	4	to	to	ADP
ftr-453	1551	5	one	one	NUM
ftr-453	1551	6	which	which	PRON
ftr-453	1551	7	focused	focus	VERB
ftr-453	1551	8	on	on	ADP
ftr-453	1551	9	“	"	PUNCT
ftr-453	1551	10	crime	crime	NOUN
ftr-453	1551	11	and	and	CCONJ
ftr-453	1551	12	punishment	punishment	NOUN
ftr-453	1551	13	”	"	PUNCT
ftr-453	1551	14	as	as	SCONJ
ftr-453	1551	15	it	it	PRON
ftr-453	1551	16	relates	relate	VERB
ftr-453	1551	17	to	to	ADP
ftr-453	1551	18	tax	tax	NOUN
ftr-453	1551	19	shelters	shelter	NOUN
ftr-453	1551	20	.	.	PUNCT
ftr-453	1552	1	see	see	VERB
ftr-453	1552	2	caplin	caplin	PROPN
ftr-453	1552	3	at	at	ADP
ftr-453	1552	4	715	715	NUM
ftr-453	1552	5	.	.	PUNCT
ftr-453	1553	1	to	to	ADP
ftr-453	1553	2	the	the	DET
ftr-453	1553	3	extent	extent	NOUN
ftr-453	1553	4	that	that	SCONJ
ftr-453	1553	5	description	description	NOUN
ftr-453	1553	6	is	be	AUX
ftr-453	1553	7	accurate	accurate	ADJ
ftr-453	1553	8	,	,	PUNCT
ftr-453	1553	9	it	it	PRON
ftr-453	1553	10	only	only	ADV
ftr-453	1553	11	makes	make	VERB
ftr-453	1553	12	the	the	DET
ftr-453	1553	13	argument	argument	NOUN
ftr-453	1553	14	that	that	SCONJ
ftr-453	1553	15	tax	tax	NOUN
ftr-453	1553	16	shelters	shelter	NOUN
ftr-453	1553	17	contravene	contravene	VERB
ftr-453	1553	18	a	a	DET
ftr-453	1553	19	clearly	clearly	ADV
ftr-453	1553	20	established	establish	VERB
ftr-453	1553	21	public	public	ADJ
ftr-453	1553	22	policy	policy	NOUN
ftr-453	1553	23	all	all	DET
ftr-453	1553	24	the	the	PRON
ftr-453	1553	25	more	more	ADV
ftr-453	1553	26	stronger	strong	ADJ
ftr-453	1553	27	.	.	PUNCT
ftr-453	1554	1	the	the	DET
ftr-453	1554	2	same	same	ADJ
ftr-453	1554	3	unmistakable	unmistakable	ADJ
ftr-453	1554	4	anti	anti	ADJ
ftr-453	1554	5	-	-	ADJ
ftr-453	1554	6	tax	tax	ADJ
ftr-453	1554	7	shelter	shelter	NOUN
ftr-453	1554	8	concerns	concern	NOUN
ftr-453	1554	9	were	be	AUX
ftr-453	1554	10	explicitly	explicitly	ADV
ftr-453	1554	11	voiced	voice	VERB
ftr-453	1554	12	again	again	ADV
ftr-453	1554	13	when	when	SCONJ
ftr-453	1554	14	congress	congress	PROPN
ftr-453	1554	15	passed	pass	VERB
ftr-453	1554	16	the	the	DET
ftr-453	1554	17	tax	tax	NOUN
ftr-453	1554	18	reform	reform	NOUN
ftr-453	1554	19	act	act	NOUN
ftr-453	1554	20	of	of	ADP
ftr-453	1554	21	1986	1986	NUM
ftr-453	1554	22	.	.	PUNCT
ftr-453	1555	1	see	see	VERB
ftr-453	1555	2	s.	s.	PROPN
ftr-453	1555	3	rep	rep	PROPN
ftr-453	1555	4	.	.	PROPN
ftr-453	1556	1	no	no	PROPN
ftr-453	1556	2	.	.	PROPN
ftr-453	1556	3	313	313	NUM
ftr-453	1556	4	,	,	PUNCT
ftr-453	1556	5	99th	99th	ADJ
ftr-453	1556	6	cong	cong	NOUN
ftr-453	1556	7	.	.	PUNCT
ftr-453	1557	1	,	,	PUNCT
ftr-453	1557	2	2nd	2nd	ADJ
ftr-453	1557	3	sess	sess	NOUN
ftr-453	1557	4	.	.	PUNCT
ftr-453	1558	1	4	4	NUM
ftr-453	1558	2	,	,	PUNCT
ftr-453	1558	3	713	713	NUM
ftr-453	1558	4	-	-	SYM
ftr-453	1558	5	718	718	NUM
ftr-453	1558	6	(	(	PUNCT
ftr-453	1558	7	1986	1986	NUM
ftr-453	1558	8	)	)	PUNCT
ftr-453	1558	9	;	;	PUNCT
ftr-453	1558	10	h.r	h.r	PROPN
ftr-453	1558	11	.	.	PROPN
ftr-453	1558	12	rep	rep	PROPN
ftr-453	1558	13	.	.	PROPN
ftr-453	1559	1	no	no	PROPN
ftr-453	1559	2	.	.	NOUN
ftr-453	1559	3	426	426	NUM
ftr-453	1559	4	,	,	PUNCT
ftr-453	1559	5	99th	99th	ADJ
ftr-453	1559	6	cong	cong	NOUN
ftr-453	1559	7	..	..	PUNCT
ftr-453	1559	8	,	,	PUNCT
ftr-453	1559	9	1st	1st	ADJ
ftr-453	1559	10	sess	sess	NOUN
ftr-453	1559	11	.	.	PUNCT
ftr-453	1560	1	54	54	NUM
ftr-453	1560	2	-	-	SYM
ftr-453	1560	3	55	55	NUM
ftr-453	1560	4	(	(	PUNCT
ftr-453	1560	5	1985	1985	NUM
ftr-453	1560	6	)	)	PUNCT
ftr-453	1560	7	;	;	PUNCT
ftr-453	1560	8	joint	joint	ADJ
ftr-453	1560	9	committee	committee	NOUN
ftr-453	1560	10	on	on	ADP
ftr-453	1560	11	taxation	taxation	NOUN
ftr-453	1560	12	,	,	PUNCT
ftr-453	1560	13	general	general	ADJ
ftr-453	1560	14	explanation	explanation	NOUN
ftr-453	1560	15	of	of	ADP
ftr-453	1560	16	the	the	DET
ftr-453	1560	17	tax	tax	NOUN
ftr-453	1560	18	reform	reform	NOUN
ftr-453	1560	19	act	act	NOUN
ftr-453	1560	20	of	of	ADP
ftr-453	1560	21	1986	1986	NUM
ftr-453	1560	22	6	6	NUM
ftr-453	1560	23	-	-	SYM
ftr-453	1560	24	7	7	NUM
ftr-453	1560	25	,	,	PUNCT
ftr-453	1560	26	209	209	NUM
ftr-453	1560	27	-	-	SYM
ftr-453	1560	28	212	212	NUM
ftr-453	1560	29	(	(	PUNCT
ftr-453	1560	30	1987	1987	NUM
ftr-453	1560	31	)	)	PUNCT
ftr-453	1560	32	.	.	PUNCT
ftr-453	1561	1	221	221	NUM
ftr-453	1561	2	.	.	PUNCT
ftr-453	1562	1	see	see	VERB
ftr-453	1562	2	supra	supra	PROPN
ftr-453	1562	3	note	note	PROPN
ftr-453	1562	4	19	19	NUM
ftr-453	1562	5	and	and	CCONJ
ftr-453	1562	6	accompanying	accompany	VERB
ftr-453	1562	7	text	text	NOUN
ftr-453	1562	8	.	.	PUNCT
ftr-453	1563	1	222	222	NUM
ftr-453	1563	2	.	.	PUNCT
ftr-453	1564	1	under	under	ADP
ftr-453	1564	2	current	current	ADJ
ftr-453	1564	3	law	law	NOUN
ftr-453	1564	4	,	,	PUNCT
ftr-453	1564	5	the	the	DET
ftr-453	1564	6	term	term	NOUN
ftr-453	1564	7	tax	tax	NOUN
ftr-453	1564	8	shelter	shelter	NOUN
ftr-453	1564	9	is	be	AUX
ftr-453	1564	10	generally	generally	ADV
ftr-453	1564	11	defined	define	VERB
ftr-453	1564	12	as	as	ADP
ftr-453	1564	13	“	"	PUNCT
ftr-453	1564	14	any	any	DET
ftr-453	1564	15	entity	entity	NOUN
ftr-453	1564	16	,	,	PUNCT
ftr-453	1564	17	investment	investment	NOUN
ftr-453	1564	18	plan	plan	NOUN
ftr-453	1564	19	or	or	CCONJ
ftr-453	1564	20	arrangement	arrangement	NOUN
ftr-453	1564	21	,	,	PUNCT
ftr-453	1564	22	or	or	CCONJ
ftr-453	1564	23	other	other	ADJ
ftr-453	1564	24	plan	plan	NOUN
ftr-453	1564	25	or	or	CCONJ
ftr-453	1564	26	arrangement	arrangement	NOUN
ftr-453	1564	27	which	which	PRON
ftr-453	1564	28	is	be	AUX
ftr-453	1564	29	of	of	ADP
ftr-453	1564	30	a	a	DET
ftr-453	1564	31	type	type	NOUN
ftr-453	1564	32	which	which	PRON
ftr-453	1564	33	the	the	DET
ftr-453	1564	34	secretary	secretary	NOUN
ftr-453	1564	35	determines	determine	VERB
ftr-453	1564	36	by	by	ADP
ftr-453	1564	37	regulations	regulation	NOUN
ftr-453	1564	38	as	as	ADP
ftr-453	1564	39	having	have	VERB
ftr-453	1564	40	a	a	DET
ftr-453	1564	41	potential	potential	NOUN
ftr-453	1564	42	for	for	ADP
ftr-453	1564	43	tax	tax	NOUN
ftr-453	1564	44	avoidance	avoidance	NOUN
ftr-453	1564	45	or	or	CCONJ
ftr-453	1564	46	evasion	evasion	NOUN
ftr-453	1564	47	.	.	PUNCT
ftr-453	1564	48	”	"	PUNCT
ftr-453	1565	1	irc	irc	PROPN
ftr-453	1565	2	§	§	PROPN
ftr-453	1565	3	6112(b)(2	6112(b)(2	NOUN
ftr-453	1565	4	)	)	PUNCT
ftr-453	1565	5	.	.	PUNCT
ftr-453	1566	1	irc	irc	PROPN
ftr-453	1566	2	§	§	PROPN
ftr-453	1566	3	6111	6111	NUM
ftr-453	1566	4	provides	provide	VERB
ftr-453	1566	5	what	what	PRON
ftr-453	1566	6	seems	seem	VERB
ftr-453	1566	7	like	like	ADP
ftr-453	1566	8	a	a	DET
ftr-453	1566	9	particularly	particularly	ADV
ftr-453	1566	10	unworkable	unworkable	ADJ
ftr-453	1566	11	definition	definition	NOUN
ftr-453	1566	12	which	which	PRON
ftr-453	1566	13	relies	rely	VERB
ftr-453	1566	14	upon	upon	SCONJ
ftr-453	1566	15	representations	representation	NOUN
ftr-453	1566	16	of	of	ADP
ftr-453	1566	17	“	"	PUNCT
ftr-453	1566	18	potentially	potentially	ADV
ftr-453	1566	19	allowable	allowable	ADJ
ftr-453	1566	20	”	"	PUNCT
ftr-453	1566	21	deductions	deduction	NOUN
ftr-453	1566	22	and	and	CCONJ
ftr-453	1566	23	credits	credit	NOUN
ftr-453	1566	24	.	.	PUNCT
ftr-453	1567	1	irc	irc	PROPN
ftr-453	1567	2	§	§	PROPN
ftr-453	1567	3	6111(c	6111(c	NOUN
ftr-453	1567	4	)	)	PUNCT
ftr-453	1567	5	.	.	PUNCT
ftr-453	1568	1	223	223	NUM
ftr-453	1568	2	.	.	PUNCT
ftr-453	1569	1	caplin	caplin	PROPN
ftr-453	1569	2	describes	describe	VERB
ftr-453	1569	3	the	the	DET
ftr-453	1569	4	congressional	congressional	ADJ
ftr-453	1569	5	approach	approach	NOUN
ftr-453	1569	6	to	to	ADP
ftr-453	1569	7	tax	tax	NOUN
ftr-453	1569	8	shelters	shelter	NOUN
ftr-453	1569	9	as	as	ADP
ftr-453	1569	10	one	one	NUM
ftr-453	1569	11	designed	design	VERB
ftr-453	1569	12	to	to	PART
ftr-453	1569	13	“	"	PUNCT
ftr-453	1569	14	throttle	throttle	VERB
ftr-453	1569	15	”	"	PUNCT
ftr-453	1569	16	and	and	CCONJ
ftr-453	1569	17	“	"	PUNCT
ftr-453	1569	18	sound	sound	VERB
ftr-453	1569	19	the	the	DET
ftr-453	1569	20	death	death	NOUN
ftr-453	1569	21	knell	knell	NOUN
ftr-453	1569	22	”	"	PUNCT
ftr-453	1569	23	for	for	ADP
ftr-453	1569	24	the	the	DET
ftr-453	1569	25	tax	tax	NOUN
ftr-453	1569	26	shelter	shelter	NOUN
ftr-453	1569	27	industry	industry	NOUN
ftr-453	1569	28	.	.	PUNCT
ftr-453	1570	1	see	see	VERB
ftr-453	1570	2	caplin	caplin	PROPN
ftr-453	1570	3	,	,	PUNCT
ftr-453	1570	4	supra	supra	PROPN
ftr-453	1570	5	note	note	PROPN
ftr-453	1570	6	220	220	NUM
ftr-453	1570	7	,	,	PUNCT
ftr-453	1570	8	at	at	ADP
ftr-453	1570	9	725	725	NUM
ftr-453	1570	10	.	.	PUNCT
ftr-453	1571	1	224	224	NUM
ftr-453	1571	2	.	.	PUNCT
ftr-453	1572	1	see	see	VERB
ftr-453	1572	2	s.	s.	PROPN
ftr-453	1572	3	rep	rep	PROPN
ftr-453	1572	4	.	.	PROPN
ftr-453	1572	5	no	no	PROPN
ftr-453	1572	6	.	.	NOUN
ftr-453	1572	7	2375	2375	NUM
ftr-453	1572	8	,	,	PUNCT
ftr-453	1572	9	81st	81st	ADJ
ftr-453	1572	10	cong	cong	NOUN
ftr-453	1572	11	.	.	PUNCT
ftr-453	1573	1	,	,	PUNCT
ftr-453	1573	2	2nd	2nd	ADJ
ftr-453	1573	3	sess	sess	NOUN
ftr-453	1573	4	.	.	PUNCT
ftr-453	1574	1	31	31	NUM
ftr-453	1574	2	reprinted	reprint	VERB
ftr-453	1574	3	in	in	ADP
ftr-453	1574	4	1950	1950	NUM
ftr-453	1574	5	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	1574	6	.	.	PUNCT
ftr-453	1574	7	3053	3053	NUM
ftr-453	1574	8	,	,	PUNCT
ftr-453	1574	9	3084	3084	NUM
ftr-453	1574	10	(	(	PUNCT
ftr-453	1574	11	relating	relate	VERB
ftr-453	1574	12	to	to	ADP
ftr-453	1574	13	the	the	DET
ftr-453	1574	14	predecessor	predecessor	NOUN
ftr-453	1574	15	of	of	ADP
ftr-453	1574	16	irc	irc	PROPN
ftr-453	1574	17	§	§	PROPN
ftr-453	1574	18	514	514	NUM
ftr-453	1574	19	)	)	PUNCT
ftr-453	1574	20	;	;	PUNCT
ftr-453	1574	21	see	see	VERB
ftr-453	1574	22	also	also	ADV
ftr-453	1574	23	s.	s.	PROPN
ftr-453	1574	24	rep	rep	PROPN
ftr-453	1574	25	.	.	PROPN
ftr-453	1574	26	no	no	PROPN
ftr-453	1574	27	.	.	PROPN
ftr-453	1575	1	552	552	NUM
ftr-453	1575	2	,	,	PUNCT
ftr-453	1575	3	91st	91st	ADJ
ftr-453	1575	4	cong	cong	NOUN
ftr-453	1575	5	.	.	PUNCT
ftr-453	1575	6	,	,	PUNCT
ftr-453	1575	7	1st	1st	ADJ
ftr-453	1575	8	sess	sess	NOUN
ftr-453	1575	9	.	.	PUNCT
ftr-453	1576	1	62	62	NUM
ftr-453	1576	2	(	(	PUNCT
ftr-453	1576	3	1969	1969	NUM
ftr-453	1576	4	)	)	PUNCT
ftr-453	1576	5	reprinted	reprint	VERB
ftr-453	1576	6	in	in	ADP
ftr-453	1576	7	1969	1969	NUM
ftr-453	1576	8	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-453	1576	9	.	.	PUNCT
ftr-453	1576	10	2027	2027	NUM
ftr-453	1576	11	,	,	PUNCT
ftr-453	1576	12	2091	2091	NUM
ftr-453	1576	13	(	(	PUNCT
ftr-453	1576	14	relating	relate	VERB
ftr-453	1576	15	to	to	AUX
ftr-453	1576	16	irc	irc	VERB
ftr-453	1576	17	§	§	PROPN
ftr-453	1576	18	514	514	NUM
ftr-453	1576	19	)	)	PUNCT
ftr-453	1576	20	;	;	PUNCT
ftr-453	1576	21	h.r	h.r	PROPN
ftr-453	1576	22	.	.	PROPN
ftr-453	1576	23	report	report	PROPN
ftr-453	1576	24	no	no	INTJ
ftr-453	1576	25	.	.	NOUN
ftr-453	1576	26	432	432	NUM
ftr-453	1576	27	,	,	PUNCT
ftr-453	1577	1	98th	98th	ADJ
ftr-453	1577	2	cong	cong	NOUN
ftr-453	1577	3	.	.	PUNCT
ftr-453	1577	4	,	,	PUNCT
ftr-453	1577	5	2nd	2nd	ADJ
ftr-453	1577	6	sess	sess	NOUN
ftr-453	1577	7	.	.	PUNCT
ftr-453	1578	1	1138	1138	NUM
ftr-453	1578	2	(	(	PUNCT
ftr-453	1578	3	1984	1984	NUM
ftr-453	1578	4	)	)	PUNCT
ftr-453	1578	5	(	(	PUNCT
ftr-453	1578	6	relating	relate	VERB
ftr-453	1578	7	to	to	AUX
ftr-453	1578	8	irc	irc	VERB
ftr-453	1578	9	§	§	PROPN
ftr-453	1578	10	168(h	168(h	PROPN
ftr-453	1578	11	)	)	PUNCT
ftr-453	1578	12	)	)	PUNCT
ftr-453	1578	13	;	;	PUNCT
ftr-453	1578	14	staff	staff	NOUN
ftr-453	1578	15	of	of	ADP
ftr-453	1578	16	the	the	DET
ftr-453	1578	17	joint	joint	ADJ
ftr-453	1578	18	committee	committee	NOUN
ftr-453	1578	19	on	on	ADP
ftr-453	1578	20	taxation	taxation	NOUN
ftr-453	1578	21	,	,	PUNCT
ftr-453	1578	22	general	general	ADJ
ftr-453	1578	23	explanation	explanation	NOUN
ftr-453	1578	24	of	of	ADP
ftr-453	1578	25	the	the	DET
ftr-453	1578	26	revenue	revenue	NOUN
ftr-453	1578	27	provisions	provision	NOUN
ftr-453	1578	28	of	of	ADP
ftr-453	1578	29	the	the	DET
ftr-453	1578	30	deficit	deficit	NOUN
ftr-453	1578	31	reduction	reduction	NOUN
ftr-453	1578	32	act	act	NOUN
ftr-453	1578	33	of	of	ADP
ftr-453	1578	34	1984	1984	NUM
ftr-453	1578	35	,	,	PUNCT
ftr-453	1578	36	at	at	ADP
ftr-453	1578	37	1151	1151	NUM
ftr-453	1578	38	(	(	PUNCT
ftr-453	1578	39	relating	relate	VERB
ftr-453	1578	40	to	to	AUX
ftr-453	1578	41	irc	irc	VERB
ftr-453	1578	42	§	§	PROPN
ftr-453	1578	43	514(c)(9	514(c)(9	PROPN
ftr-453	1578	44	)	)	PUNCT
ftr-453	1578	45	)	)	PUNCT
ftr-453	1578	46	.	.	PUNCT
ftr-453	1579	1	2001	2001	NUM
ftr-453	1579	2	]	]	PUNCT
ftr-453	1579	3	when	when	SCONJ
ftr-453	1579	4	charity	charity	NOUN
ftr-453	1579	5	aids	aids	PROPN
ftr-453	1579	6	tax	tax	NOUN
ftr-453	1579	7	shelters	shelter	NOUN
ftr-453	1579	8	819	819	NUM
ftr-453	1579	9	private	private	ADJ
ftr-453	1579	10	benefit	benefit	NOUN
ftr-453	1579	11	and	and	CCONJ
ftr-453	1579	12	public	public	ADJ
ftr-453	1579	13	policy	policy	NOUN
ftr-453	1579	14	doctrines	doctrine	NOUN
ftr-453	1579	15	are	be	AUX
ftr-453	1579	16	available	available	ADJ
ftr-453	1579	17	to	to	PART
ftr-453	1579	18	enforce	enforce	VERB
ftr-453	1579	19	that	that	DET
ftr-453	1579	20	expression	expression	NOUN
ftr-453	1579	21	of	of	ADP
ftr-453	1579	22	trust	trust	NOUN
ftr-453	1579	23	and	and	CCONJ
ftr-453	1579	24	tax	tax	NOUN
ftr-453	1579	25	exemption	exemption	NOUN
ftr-453	1579	26	should	should	AUX
ftr-453	1579	27	be	be	AUX
ftr-453	1579	28	revoked	revoke	VERB
ftr-453	1579	29	when	when	SCONJ
ftr-453	1579	30	that	that	DET
ftr-453	1579	31	trust	trust	NOUN
ftr-453	1579	32	is	be	AUX
ftr-453	1579	33	violated	violate	VERB
ftr-453	1579	34	.	.	PUNCT
ftr-453	1580	1	vi	vi	X
ftr-453	1580	2	.	.	PUNCT
ftr-453	1581	1	implementing	implement	VERB
ftr-453	1581	2	an	an	DET
ftr-453	1581	3	effective	effective	ADJ
ftr-453	1581	4	response	response	NOUN
ftr-453	1581	5	:	:	PUNCT
ftr-453	1581	6	theory	theory	NOUN
ftr-453	1581	7	meets	meet	VERB
ftr-453	1581	8	practice	practice	NOUN
ftr-453	1581	9	incumbent	incumbent	NOUN
ftr-453	1581	10	upon	upon	SCONJ
ftr-453	1581	11	the	the	DET
ftr-453	1581	12	one	one	NOUN
ftr-453	1581	13	who	who	PRON
ftr-453	1581	14	articulates	articulate	VERB
ftr-453	1581	15	and	and	CCONJ
ftr-453	1581	16	asserts	assert	VERB
ftr-453	1581	17	the	the	DET
ftr-453	1581	18	adoption	adoption	NOUN
ftr-453	1581	19	of	of	ADP
ftr-453	1581	20	theory	theory	NOUN
ftr-453	1581	21	is	be	AUX
ftr-453	1581	22	the	the	DET
ftr-453	1581	23	duty	duty	NOUN
ftr-453	1581	24	to	to	PART
ftr-453	1581	25	explain	explain	VERB
ftr-453	1581	26	how	how	SCONJ
ftr-453	1581	27	that	that	DET
ftr-453	1581	28	theory	theory	NOUN
ftr-453	1581	29	might	might	AUX
ftr-453	1581	30	be	be	AUX
ftr-453	1581	31	implemented	implement	VERB
ftr-453	1581	32	in	in	ADP
ftr-453	1581	33	practice	practice	NOUN
ftr-453	1581	34	.	.	PUNCT
ftr-453	1582	1	it	it	PRON
ftr-453	1582	2	would	would	AUX
ftr-453	1582	3	be	be	AUX
ftr-453	1582	4	disingenuous	disingenuous	ADJ
ftr-453	1582	5	,	,	PUNCT
ftr-453	1582	6	indeed	indeed	ADV
ftr-453	1582	7	,	,	PUNCT
ftr-453	1582	8	to	to	ADP
ftr-453	1582	9	neatly	neatly	ADV
ftr-453	1582	10	articulate	articulate	VERB
ftr-453	1582	11	theory	theory	NOUN
ftr-453	1582	12	without	without	ADP
ftr-453	1582	13	acknowledging	acknowledge	VERB
ftr-453	1582	14	whatever	whatever	PRON
ftr-453	1582	15	practical	practical	ADJ
ftr-453	1582	16	barriers	barrier	NOUN
ftr-453	1582	17	exist	exist	VERB
ftr-453	1582	18	to	to	ADP
ftr-453	1582	19	its	its	PRON
ftr-453	1582	20	implementation	implementation	NOUN
ftr-453	1582	21	.	.	PUNCT
ftr-453	1583	1	the	the	DET
ftr-453	1583	2	theory	theory	NOUN
ftr-453	1583	3	set	set	VERB
ftr-453	1583	4	forth	forth	ADP
ftr-453	1583	5	in	in	ADP
ftr-453	1583	6	the	the	DET
ftr-453	1583	7	preceding	precede	VERB
ftr-453	1583	8	discussion	discussion	NOUN
ftr-453	1583	9	is	be	AUX
ftr-453	1583	10	that	that	SCONJ
ftr-453	1583	11	charity	charity	NOUN
ftr-453	1583	12	should	should	AUX
ftr-453	1583	13	forfeit	forfeit	VERB
ftr-453	1583	14	its	its	PRON
ftr-453	1583	15	tax	tax	NOUN
ftr-453	1583	16	exemption	exemption	NOUN
ftr-453	1583	17	when	when	SCONJ
ftr-453	1583	18	it	it	PRON
ftr-453	1583	19	aids	aid	VERB
ftr-453	1583	20	and	and	CCONJ
ftr-453	1583	21	abets	abet	VERB
ftr-453	1583	22	a	a	DET
ftr-453	1583	23	tax	tax	NOUN
ftr-453	1583	24	shelter	shelter	NOUN
ftr-453	1583	25	.	.	PUNCT
ftr-453	1584	1	support	support	NOUN
ftr-453	1584	2	for	for	ADP
ftr-453	1584	3	the	the	DET
ftr-453	1584	4	theory	theory	NOUN
ftr-453	1584	5	can	can	AUX
ftr-453	1584	6	be	be	AUX
ftr-453	1584	7	found	find	VERB
ftr-453	1584	8	in	in	ADP
ftr-453	1584	9	the	the	DET
ftr-453	1584	10	public	public	ADJ
ftr-453	1584	11	benefit	benefit	NOUN
ftr-453	1584	12	and	and	CCONJ
ftr-453	1584	13	public	public	ADJ
ftr-453	1584	14	policy	policy	NOUN
ftr-453	1584	15	doctrines	doctrine	NOUN
ftr-453	1584	16	.	.	PUNCT
ftr-453	1585	1	there	there	PRON
ftr-453	1585	2	are	be	VERB
ftr-453	1585	3	certain	certain	ADJ
ftr-453	1585	4	surmountable	surmountable	ADJ
ftr-453	1585	5	difficulties	difficulty	NOUN
ftr-453	1585	6	,	,	PUNCT
ftr-453	1585	7	however	however	ADV
ftr-453	1585	8	,	,	PUNCT
ftr-453	1585	9	in	in	ADP
ftr-453	1585	10	implementing	implement	VERB
ftr-453	1585	11	the	the	DET
ftr-453	1585	12	theory	theory	NOUN
ftr-453	1585	13	and	and	CCONJ
ftr-453	1585	14	those	those	DET
ftr-453	1585	15	difficulties	difficulty	NOUN
ftr-453	1585	16	are	be	AUX
ftr-453	1585	17	acknowledged	acknowledge	VERB
ftr-453	1585	18	and	and	CCONJ
ftr-453	1585	19	addressed	address	VERB
ftr-453	1585	20	in	in	ADP
ftr-453	1585	21	this	this	DET
ftr-453	1585	22	section	section	NOUN
ftr-453	1585	23	.	.	PUNCT
ftr-453	1586	1	this	this	DET
ftr-453	1586	2	section	section	NOUN
ftr-453	1586	3	puts	put	VERB
ftr-453	1586	4	forth	forth	ADV
ftr-453	1586	5	one	one	NUM
ftr-453	1586	6	example	example	NOUN
ftr-453	1586	7	that	that	PRON
ftr-453	1586	8	demonstrate	demonstrate	VERB
ftr-453	1586	9	how	how	SCONJ
ftr-453	1586	10	the	the	DET
ftr-453	1586	11	theory	theory	NOUN
ftr-453	1586	12	would	would	AUX
ftr-453	1586	13	apply	apply	VERB
ftr-453	1586	14	to	to	ADP
ftr-453	1586	15	particular	particular	ADJ
ftr-453	1586	16	facts	fact	NOUN
ftr-453	1586	17	.	.	PUNCT
ftr-453	1587	1	the	the	DET
ftr-453	1587	2	first	first	ADJ
ftr-453	1587	3	difficulty	difficulty	NOUN
ftr-453	1587	4	involves	involve	VERB
ftr-453	1587	5	what	what	PRON
ftr-453	1587	6	seems	seem	VERB
ftr-453	1587	7	like	like	ADP
ftr-453	1587	8	an	an	DET
ftr-453	1587	9	unfair	unfair	ADJ
ftr-453	1587	10	vicarious	vicarious	ADJ
ftr-453	1587	11	responsibility	responsibility	NOUN
ftr-453	1587	12	imposed	impose	VERB
ftr-453	1587	13	on	on	ADP
ftr-453	1587	14	charity	charity	NOUN
ftr-453	1587	15	for	for	ADP
ftr-453	1587	16	the	the	DET
ftr-453	1587	17	bad	bad	ADJ
ftr-453	1587	18	acts	act	NOUN
ftr-453	1587	19	of	of	ADP
ftr-453	1587	20	another	another	DET
ftr-453	1587	21	taxpayer	taxpayer	NOUN
ftr-453	1587	22	.	.	PUNCT
ftr-453	1588	1	charity	charity	NOUN
ftr-453	1588	2	may	may	AUX
ftr-453	1588	3	legitimately	legitimately	ADV
ftr-453	1588	4	assert	assert	VERB
ftr-453	1588	5	that	that	SCONJ
ftr-453	1588	6	it	it	PRON
ftr-453	1588	7	is	be	AUX
ftr-453	1588	8	unfair	unfair	ADJ
ftr-453	1588	9	to	to	PART
ftr-453	1588	10	exact	exact	VERB
ftr-453	1588	11	punishment	punishment	NOUN
ftr-453	1588	12	against	against	ADP
ftr-453	1588	13	it	it	PRON
ftr-453	1588	14	for	for	ADP
ftr-453	1588	15	another	another	DET
ftr-453	1588	16	taxpayer	taxpayer	NOUN
ftr-453	1588	17	’s	’s	PART
ftr-453	1588	18	asserted	assert	VERB
ftr-453	1588	19	tax	tax	NOUN
ftr-453	1588	20	position	position	NOUN
ftr-453	1588	21	.	.	PUNCT
ftr-453	1589	1	such	such	DET
ftr-453	1589	2	an	an	DET
ftr-453	1589	3	argument	argument	NOUN
ftr-453	1589	4	,	,	PUNCT
ftr-453	1589	5	of	of	ADP
ftr-453	1589	6	course	course	NOUN
ftr-453	1589	7	,	,	PUNCT
ftr-453	1589	8	is	be	AUX
ftr-453	1589	9	axiomatic	axiomatic	ADJ
ftr-453	1589	10	.	.	PUNCT
ftr-453	1590	1	implicit	implicit	ADJ
ftr-453	1590	2	in	in	ADP
ftr-453	1590	3	the	the	DET
ftr-453	1590	4	notion	notion	NOUN
ftr-453	1590	5	that	that	SCONJ
ftr-453	1590	6	charity	charity	NOUN
ftr-453	1590	7	should	should	AUX
ftr-453	1590	8	be	be	AUX
ftr-453	1590	9	subject	subject	ADJ
ftr-453	1590	10	to	to	ADP
ftr-453	1590	11	an	an	DET
ftr-453	1590	12	enforcement	enforcement	NOUN
ftr-453	1590	13	action	action	NOUN
ftr-453	1590	14	when	when	SCONJ
ftr-453	1590	15	it	it	PRON
ftr-453	1590	16	aids	aid	VERB
ftr-453	1590	17	and	and	CCONJ
ftr-453	1590	18	abets	abet	VERB
ftr-453	1590	19	a	a	DET
ftr-453	1590	20	tax	tax	NOUN
ftr-453	1590	21	shelter	shelter	NOUN
ftr-453	1590	22	is	be	AUX
ftr-453	1590	23	the	the	DET
ftr-453	1590	24	requirement	requirement	NOUN
ftr-453	1590	25	that	that	SCONJ
ftr-453	1590	26	charity	charity	NOUN
ftr-453	1590	27	’s	’s	PART
ftr-453	1590	28	actions	action	NOUN
ftr-453	1590	29	be	be	AUX
ftr-453	1590	30	undertaken	undertake	VERB
ftr-453	1590	31	with	with	ADP
ftr-453	1590	32	knowledge	knowledge	NOUN
ftr-453	1590	33	of	of	ADP
ftr-453	1590	34	and	and	CCONJ
ftr-453	1590	35	the	the	DET
ftr-453	1590	36	intent	intent	NOUN
ftr-453	1590	37	to	to	PART
ftr-453	1590	38	aid	aid	VERB
ftr-453	1590	39	a	a	DET
ftr-453	1590	40	tax	tax	NOUN
ftr-453	1590	41	shelter	shelter	NOUN
ftr-453	1590	42	.	.	PUNCT
ftr-453	1591	1	in	in	ADP
ftr-453	1591	2	the	the	DET
ftr-453	1591	3	absence	absence	NOUN
ftr-453	1591	4	of	of	ADP
ftr-453	1591	5	facts	fact	NOUN
ftr-453	1591	6	proving	prove	VERB
ftr-453	1591	7	that	that	DET
ftr-453	1591	8	requirement	requirement	NOUN
ftr-453	1591	9	,	,	PUNCT
ftr-453	1591	10	charity	charity	NOUN
ftr-453	1591	11	is	be	AUX
ftr-453	1591	12	but	but	CCONJ
ftr-453	1591	13	an	an	DET
ftr-453	1591	14	innocent	innocent	ADJ
ftr-453	1591	15	bystander	bystander	NOUN
ftr-453	1591	16	and	and	CCONJ
ftr-453	1591	17	,	,	PUNCT
ftr-453	1591	18	at	at	ADP
ftr-453	1591	19	most	most	ADJ
ftr-453	1591	20	,	,	PUNCT
ftr-453	1591	21	the	the	DET
ftr-453	1591	22	mere	mere	ADJ
ftr-453	1591	23	recuperative	recuperative	ADJ
ftr-453	1591	24	response	response	NOUN
ftr-453	1591	25	of	of	ADP
ftr-453	1591	26	imposing	impose	VERB
ftr-453	1591	27	ubit	ubit	NOUN
ftr-453	1591	28	is	be	AUX
ftr-453	1591	29	appropriate	appropriate	ADJ
ftr-453	1591	30	.	.	PUNCT
ftr-453	1592	1	the	the	DET
ftr-453	1592	2	theory	theory	NOUN
ftr-453	1592	3	espoused	espouse	VERB
ftr-453	1592	4	is	be	AUX
ftr-453	1592	5	not	not	PART
ftr-453	1592	6	that	that	PRON
ftr-453	1592	7	charity	charity	NOUN
ftr-453	1592	8	suffer	suffer	VERB
ftr-453	1592	9	a	a	DET
ftr-453	1592	10	sort	sort	NOUN
ftr-453	1592	11	of	of	ADP
ftr-453	1592	12	strict	strict	ADJ
ftr-453	1592	13	liability	liability	NOUN
ftr-453	1592	14	whenever	whenever	SCONJ
ftr-453	1592	15	its	its	PRON
ftr-453	1592	16	tax	tax	NOUN
ftr-453	1592	17	exemption	exemption	NOUN
ftr-453	1592	18	is	be	AUX
ftr-453	1592	19	used	use	VERB
ftr-453	1592	20	by	by	ADP
ftr-453	1592	21	another	another	DET
ftr-453	1592	22	party	party	NOUN
ftr-453	1592	23	to	to	PART
ftr-453	1592	24	obtain	obtain	VERB
ftr-453	1592	25	unjustified	unjustified	ADJ
ftr-453	1592	26	tax	tax	NOUN
ftr-453	1592	27	benefits	benefit	NOUN
ftr-453	1592	28	.	.	PUNCT
ftr-453	1593	1	charity	charity	NOUN
ftr-453	1593	2	must	must	AUX
ftr-453	1593	3	instead	instead	ADV
ftr-453	1593	4	intend	intend	VERB
ftr-453	1593	5	to	to	PART
ftr-453	1593	6	abuse	abuse	VERB
ftr-453	1593	7	the	the	DET
ftr-453	1593	8	grant	grant	NOUN
ftr-453	1593	9	of	of	ADP
ftr-453	1593	10	tax	tax	NOUN
ftr-453	1593	11	exemption	exemption	NOUN
ftr-453	1593	12	before	before	SCONJ
ftr-453	1593	13	a	a	DET
ftr-453	1593	14	sanction	sanction	NOUN
ftr-453	1593	15	is	be	AUX
ftr-453	1593	16	applied	apply	VERB
ftr-453	1593	17	.	.	PUNCT
ftr-453	1594	1	the	the	DET
ftr-453	1594	2	knowledge	knowledge	NOUN
ftr-453	1594	3	requirement	requirement	NOUN
ftr-453	1594	4	must	must	AUX
ftr-453	1594	5	be	be	AUX
ftr-453	1594	6	carefully	carefully	ADV
ftr-453	1594	7	balanced	balanced	ADJ
ftr-453	1594	8	to	to	PART
ftr-453	1594	9	protect	protect	VERB
ftr-453	1594	10	against	against	ADP
ftr-453	1594	11	both	both	CCONJ
ftr-453	1594	12	unjustified	unjustified	ADJ
ftr-453	1594	13	sanction	sanction	NOUN
ftr-453	1594	14	and	and	CCONJ
ftr-453	1594	15	public	public	ADJ
ftr-453	1594	16	inertia	inertia	NOUN
ftr-453	1594	17	.	.	PUNCT
ftr-453	1595	1	in	in	ADP
ftr-453	1595	2	some	some	DET
ftr-453	1595	3	instances	instance	NOUN
ftr-453	1595	4	the	the	DET
ftr-453	1595	5	requirement	requirement	NOUN
ftr-453	1595	6	to	to	PART
ftr-453	1595	7	prove	prove	VERB
ftr-453	1595	8	charity	charity	NOUN
ftr-453	1595	9	’s	’s	PART
ftr-453	1595	10	knowledge	knowledge	NOUN
ftr-453	1595	11	and	and	CCONJ
ftr-453	1595	12	intent	intent	NOUN
ftr-453	1595	13	might	might	AUX
ftr-453	1595	14	be	be	AUX
ftr-453	1595	15	easily	easily	ADV
ftr-453	1595	16	met	meet	VERB
ftr-453	1595	17	.	.	PUNCT
ftr-453	1596	1	in	in	ADP
ftr-453	1596	2	the	the	DET
ftr-453	1596	3	bootstrap	bootstrap	NOUN
ftr-453	1596	4	and	and	CCONJ
ftr-453	1596	5	leaseback	leaseback	NOUN
ftr-453	1596	6	transactions	transaction	NOUN
ftr-453	1596	7	,	,	PUNCT
ftr-453	1596	8	for	for	ADP
ftr-453	1596	9	example	example	NOUN
ftr-453	1596	10	,	,	PUNCT
ftr-453	1596	11	charity	charity	NOUN
ftr-453	1596	12	must	must	AUX
ftr-453	1596	13	be	be	AUX
ftr-453	1596	14	intimately	intimately	ADV
ftr-453	1596	15	involved	involve	VERB
ftr-453	1596	16	in	in	ADP
ftr-453	1596	17	the	the	DET
ftr-453	1596	18	tax	tax	NOUN
ftr-453	1596	19	planning	planning	NOUN
ftr-453	1596	20	if	if	SCONJ
ftr-453	1596	21	the	the	DET
ftr-453	1596	22	shelters	shelter	NOUN
ftr-453	1596	23	are	be	AUX
ftr-453	1596	24	to	to	PART
ftr-453	1596	25	work	work	VERB
ftr-453	1596	26	.	.	PUNCT
ftr-453	1597	1	even	even	ADV
ftr-453	1597	2	some	some	DET
ftr-453	1597	3	contemporary	contemporary	ADJ
ftr-453	1597	4	tax	tax	NOUN
ftr-453	1597	5	shelters	shelter	NOUN
ftr-453	1597	6	,	,	PUNCT
ftr-453	1597	7	such	such	ADJ
ftr-453	1597	8	as	as	ADP
ftr-453	1597	9	the	the	DET
ftr-453	1597	10	charitable	charitable	ADJ
ftr-453	1597	11	split	split	ADJ
ftr-453	1597	12	-	-	PUNCT
ftr-453	1597	13	dollar	dollar	NOUN
ftr-453	1597	14	transaction	transaction	NOUN
ftr-453	1597	15	,	,	PUNCT
ftr-453	1597	16	are	be	AUX
ftr-453	1597	17	such	such	ADJ
ftr-453	1597	18	that	that	SCONJ
ftr-453	1597	19	objective	objective	ADJ
ftr-453	1597	20	facts	fact	NOUN
ftr-453	1597	21	are	be	AUX
ftr-453	1597	22	available	available	ADJ
ftr-453	1597	23	by	by	ADP
ftr-453	1597	24	which	which	PRON
ftr-453	1597	25	to	to	PART
ftr-453	1597	26	prove	prove	VERB
ftr-453	1597	27	charity	charity	NOUN
ftr-453	1597	28	’s	’s	PART
ftr-453	1597	29	knowledge	knowledge	NOUN
ftr-453	1597	30	and	and	CCONJ
ftr-453	1597	31	active	active	ADJ
ftr-453	1597	32	involvement	involvement	NOUN
ftr-453	1597	33	.	.	PUNCT
ftr-453	1598	1	but	but	CCONJ
ftr-453	1598	2	most	most	ADJ
ftr-453	1598	3	other	other	ADJ
ftr-453	1598	4	contemporary	contemporary	ADJ
ftr-453	1598	5	shelters	shelter	NOUN
ftr-453	1598	6	are	be	AUX
ftr-453	1598	7	much	much	ADJ
ftr-453	1598	8	more225	more225	PROPN
ftr-453	1598	9	sophisticated	sophisticated	ADJ
ftr-453	1598	10	,	,	PUNCT
ftr-453	1598	11	often	often	ADV
ftr-453	1598	12	times	time	NOUN
ftr-453	1598	13	not	not	PART
ftr-453	1598	14	requiring	require	VERB
ftr-453	1598	15	charity	charity	NOUN
ftr-453	1598	16	’s	’s	PART
ftr-453	1598	17	knowing	know	VERB
ftr-453	1598	18	participation	participation	NOUN
ftr-453	1598	19	,	,	PUNCT
ftr-453	1598	20	and226	and226	NOUN
ftr-453	1598	21	imposing	impose	VERB
ftr-453	1598	22	a	a	DET
ftr-453	1598	23	sanction	sanction	NOUN
ftr-453	1598	24	under	under	ADP
ftr-453	1598	25	a	a	DET
ftr-453	1598	26	standard	standard	ADJ
ftr-453	1598	27	requiring	require	VERB
ftr-453	1598	28	proof	proof	NOUN
ftr-453	1598	29	of	of	ADP
ftr-453	1598	30	charity	charity	NOUN
ftr-453	1598	31	’s	’s	PART
ftr-453	1598	32	knowledge	knowledge	NOUN
ftr-453	1598	33	225	225	NUM
ftr-453	1598	34	.	.	PUNCT
ftr-453	1599	1	the	the	DET
ftr-453	1599	2	“	"	PUNCT
ftr-453	1599	3	charitable	charitable	ADJ
ftr-453	1599	4	split	split	ADJ
ftr-453	1599	5	-	-	PUNCT
ftr-453	1599	6	dollar	dollar	NOUN
ftr-453	1599	7	life	life	NOUN
ftr-453	1599	8	insurance	insurance	NOUN
ftr-453	1599	9	”	"	PUNCT
ftr-453	1599	10	transaction	transaction	NOUN
ftr-453	1599	11	is	be	AUX
ftr-453	1599	12	one	one	NUM
ftr-453	1599	13	example	example	NOUN
ftr-453	1599	14	.	.	PUNCT
ftr-453	1600	1	see	see	VERB
ftr-453	1600	2	supra	supra	PROPN
ftr-453	1600	3	note	note	PROPN
ftr-453	1600	4	113	113	NUM
ftr-453	1600	5	.	.	PUNCT
ftr-453	1601	1	226	226	NUM
ftr-453	1601	2	.	.	PUNCT
ftr-453	1602	1	see	see	VERB
ftr-453	1602	2	bankman	bankman	NOUN
ftr-453	1602	3	,	,	PUNCT
ftr-453	1602	4	supra	supra	PROPN
ftr-453	1602	5	note	note	PROPN
ftr-453	1602	6	14	14	NUM
ftr-453	1602	7	.	.	NUM
ftr-453	1602	8	820	820	NUM
ftr-453	1602	9	florida	florida	PROPN
ftr-453	1602	10	tax	tax	PROPN
ftr-453	1602	11	review	review	NOUN
ftr-453	1603	1	[	[	X
ftr-453	1603	2	vol	vol	NOUN
ftr-453	1603	3	.	.	PUNCT
ftr-453	1603	4	4:12	4:12	NUM
ftr-453	1603	5	would	would	AUX
ftr-453	1603	6	be	be	AUX
ftr-453	1603	7	nearly	nearly	ADV
ftr-453	1603	8	impossible	impossible	ADJ
ftr-453	1603	9	.	.	PUNCT
ftr-453	1604	1	in	in	ADP
ftr-453	1604	2	the	the	DET
ftr-453	1604	3	step	step	NOUN
ftr-453	1604	4	-	-	PUNCT
ftr-453	1604	5	down	down	ADP
ftr-453	1604	6	preferred	preferred	ADJ
ftr-453	1604	7	transaction	transaction	NOUN
ftr-453	1604	8	,	,	PUNCT
ftr-453	1604	9	for227	for227	PROPN
ftr-453	1604	10	example	example	NOUN
ftr-453	1604	11	,	,	PUNCT
ftr-453	1604	12	charity	charity	NOUN
ftr-453	1604	13	would	would	AUX
ftr-453	1604	14	not	not	PART
ftr-453	1604	15	necessarily	necessarily	ADV
ftr-453	1604	16	know	know	VERB
ftr-453	1604	17	or	or	CCONJ
ftr-453	1604	18	have	have	VERB
ftr-453	1604	19	reason	reason	NOUN
ftr-453	1604	20	to	to	PART
ftr-453	1604	21	know	know	VERB
ftr-453	1604	22	that	that	SCONJ
ftr-453	1604	23	a	a	DET
ftr-453	1604	24	corporate	corporate	ADJ
ftr-453	1604	25	taxpayer	taxpayer	NOUN
ftr-453	1604	26	will	will	AUX
ftr-453	1604	27	assert	assert	VERB
ftr-453	1604	28	an	an	DET
ftr-453	1604	29	unjustifiable	unjustifiable	ADJ
ftr-453	1604	30	tax	tax	NOUN
ftr-453	1604	31	position	position	NOUN
ftr-453	1604	32	.	.	PUNCT
ftr-453	1605	1	an	an	DET
ftr-453	1605	2	actual	actual	ADJ
ftr-453	1605	3	knowledge	knowledge	NOUN
ftr-453	1605	4	requirement	requirement	NOUN
ftr-453	1605	5	,	,	PUNCT
ftr-453	1605	6	then	then	ADV
ftr-453	1605	7	,	,	PUNCT
ftr-453	1605	8	would	would	AUX
ftr-453	1605	9	prevent	prevent	VERB
ftr-453	1605	10	unwarranted	unwarranted	ADJ
ftr-453	1605	11	imposition	imposition	NOUN
ftr-453	1605	12	of	of	ADP
ftr-453	1605	13	a	a	DET
ftr-453	1605	14	sanction	sanction	NOUN
ftr-453	1605	15	against	against	ADP
ftr-453	1605	16	charity	charity	NOUN
ftr-453	1605	17	,	,	PUNCT
ftr-453	1605	18	but	but	CCONJ
ftr-453	1605	19	might	might	AUX
ftr-453	1605	20	also	also	ADV
ftr-453	1605	21	prevent	prevent	VERB
ftr-453	1605	22	justifiable	justifiable	ADJ
ftr-453	1605	23	sanctions	sanction	NOUN
ftr-453	1605	24	.	.	PUNCT
ftr-453	1606	1	effective	effective	ADJ
ftr-453	1606	2	implementation	implementation	NOUN
ftr-453	1606	3	requires	require	VERB
ftr-453	1606	4	something	something	PRON
ftr-453	1606	5	between	between	ADP
ftr-453	1606	6	perfect	perfect	ADJ
ftr-453	1606	7	hindsight	hindsight	NOUN
ftr-453	1606	8	,	,	PUNCT
ftr-453	1606	9	which	which	PRON
ftr-453	1606	10	would	would	AUX
ftr-453	1606	11	impose	impose	VERB
ftr-453	1606	12	unjustifiable	unjustifiable	ADJ
ftr-453	1606	13	sanctions	sanction	NOUN
ftr-453	1606	14	against	against	ADP
ftr-453	1606	15	charity	charity	NOUN
ftr-453	1606	16	,	,	PUNCT
ftr-453	1606	17	and	and	CCONJ
ftr-453	1606	18	perfect	perfect	ADJ
ftr-453	1606	19	foresight	foresight	NOUN
ftr-453	1606	20	,	,	PUNCT
ftr-453	1606	21	which	which	PRON
ftr-453	1606	22	would	would	AUX
ftr-453	1606	23	effectively	effectively	ADV
ftr-453	1606	24	immunize	immunize	VERB
ftr-453	1606	25	charity	charity	NOUN
ftr-453	1606	26	from	from	ADP
ftr-453	1606	27	justifiable	justifiable	ADJ
ftr-453	1606	28	sanction	sanction	NOUN
ftr-453	1606	29	.	.	PUNCT
ftr-453	1607	1	a	a	DET
ftr-453	1607	2	related	related	ADJ
ftr-453	1607	3	imperative	imperative	NOUN
ftr-453	1607	4	is	be	AUX
ftr-453	1607	5	that	that	SCONJ
ftr-453	1607	6	the	the	DET
ftr-453	1607	7	theory	theory	NOUN
ftr-453	1607	8	must	must	AUX
ftr-453	1607	9	be	be	AUX
ftr-453	1607	10	implemented	implement	VERB
ftr-453	1607	11	in	in	ADP
ftr-453	1607	12	a	a	DET
ftr-453	1607	13	manner	manner	NOUN
ftr-453	1607	14	that	that	PRON
ftr-453	1607	15	distinguishes	distinguish	VERB
ftr-453	1607	16	between	between	ADP
ftr-453	1607	17	charity	charity	NOUN
ftr-453	1607	18	’s	’s	PART
ftr-453	1607	19	knowing	knowing	ADJ
ftr-453	1607	20	and	and	CCONJ
ftr-453	1607	21	intentional	intentional	ADJ
ftr-453	1607	22	assistance	assistance	NOUN
ftr-453	1607	23	to	to	ADP
ftr-453	1607	24	tax	tax	NOUN
ftr-453	1607	25	shelters	shelter	NOUN
ftr-453	1607	26	,	,	PUNCT
ftr-453	1607	27	and	and	CCONJ
ftr-453	1607	28	its	its	PRON
ftr-453	1607	29	participation	participation	NOUN
ftr-453	1607	30	in	in	ADP
ftr-453	1607	31	legitimate	legitimate	ADJ
ftr-453	1607	32	transactions	transaction	NOUN
ftr-453	1607	33	which	which	PRON
ftr-453	1607	34	nevertheless	nevertheless	ADV
ftr-453	1607	35	unintentionally	unintentionally	ADV
ftr-453	1607	36	assist	assist	VERB
ftr-453	1607	37	tax	tax	NOUN
ftr-453	1607	38	shelters	shelter	NOUN
ftr-453	1607	39	,	,	PUNCT
ftr-453	1607	40	whether	whether	SCONJ
ftr-453	1607	41	knowingly	knowingly	ADV
ftr-453	1607	42	or	or	CCONJ
ftr-453	1607	43	not	not	PART
ftr-453	1607	44	.	.	PUNCT
ftr-453	1608	1	charity	charity	NOUN
ftr-453	1608	2	’s	’s	PART
ftr-453	1608	3	pursuit	pursuit	NOUN
ftr-453	1608	4	of	of	ADP
ftr-453	1608	5	its	its	PRON
ftr-453	1608	6	legitimate	legitimate	ADJ
ftr-453	1608	7	goals	goal	NOUN
ftr-453	1608	8	should	should	AUX
ftr-453	1608	9	not	not	PART
ftr-453	1608	10	be	be	AUX
ftr-453	1608	11	discouraged	discourage	VERB
ftr-453	1608	12	by	by	ADP
ftr-453	1608	13	an	an	DET
ftr-453	1608	14	overly	overly	ADV
ftr-453	1608	15	broad	broad	ADJ
ftr-453	1608	16	remedy	remedy	NOUN
ftr-453	1608	17	that	that	PRON
ftr-453	1608	18	frightens	frighten	VERB
ftr-453	1608	19	charity	charity	NOUN
ftr-453	1608	20	away	away	ADV
ftr-453	1608	21	from	from	ADP
ftr-453	1608	22	normal	normal	ADJ
ftr-453	1608	23	markets	market	NOUN
ftr-453	1608	24	.	.	PUNCT
ftr-453	1609	1	even	even	ADV
ftr-453	1609	2	when	when	SCONJ
ftr-453	1609	3	charity	charity	NOUN
ftr-453	1609	4	knows	know	VERB
ftr-453	1609	5	that	that	SCONJ
ftr-453	1609	6	its	its	PRON
ftr-453	1609	7	participation	participation	NOUN
ftr-453	1609	8	in	in	ADP
ftr-453	1609	9	a	a	DET
ftr-453	1609	10	transaction	transaction	NOUN
ftr-453	1609	11	might	might	AUX
ftr-453	1609	12	assist	assist	VERB
ftr-453	1609	13	a	a	DET
ftr-453	1609	14	taxable	taxable	ADJ
ftr-453	1609	15	person	person	NOUN
ftr-453	1609	16	in	in	ADP
ftr-453	1609	17	taking	take	VERB
ftr-453	1609	18	an	an	DET
ftr-453	1609	19	unjustifiable	unjustifiable	ADJ
ftr-453	1609	20	tax	tax	NOUN
ftr-453	1609	21	position	position	NOUN
ftr-453	1609	22	,	,	PUNCT
ftr-453	1609	23	it	it	PRON
ftr-453	1609	24	should	should	AUX
ftr-453	1609	25	nevertheless	nevertheless	ADV
ftr-453	1609	26	escape	escape	VERB
ftr-453	1609	27	sanction	sanction	NOUN
ftr-453	1609	28	if	if	SCONJ
ftr-453	1609	29	the	the	DET
ftr-453	1609	30	transaction	transaction	NOUN
ftr-453	1609	31	is	be	AUX
ftr-453	1609	32	motivated	motivate	VERB
ftr-453	1609	33	entirely	entirely	ADV
ftr-453	1609	34	by	by	ADP
ftr-453	1609	35	charity	charity	NOUN
ftr-453	1609	36	’s	’s	PART
ftr-453	1609	37	intent	intent	NOUN
ftr-453	1609	38	to	to	PART
ftr-453	1609	39	accomplish	accomplish	VERB
ftr-453	1609	40	a	a	DET
ftr-453	1609	41	charitable	charitable	ADJ
ftr-453	1609	42	purpose	purpose	NOUN
ftr-453	1609	43	.	.	PUNCT
ftr-453	1610	1	it	it	PRON
ftr-453	1610	2	might	might	AUX
ftr-453	1610	3	be	be	AUX
ftr-453	1610	4	argued	argue	VERB
ftr-453	1610	5	in	in	ADP
ftr-453	1610	6	the	the	DET
ftr-453	1610	7	latter	latter	ADJ
ftr-453	1610	8	instance	instance	NOUN
ftr-453	1610	9	that	that	SCONJ
ftr-453	1610	10	when	when	SCONJ
ftr-453	1610	11	charity	charity	NOUN
ftr-453	1610	12	knows	know	VERB
ftr-453	1610	13	its228	its228	PROPN
ftr-453	1610	14	legitimate	legitimate	ADJ
ftr-453	1610	15	participation	participation	NOUN
ftr-453	1610	16	in	in	ADP
ftr-453	1610	17	a	a	DET
ftr-453	1610	18	transaction	transaction	NOUN
ftr-453	1610	19	is	be	AUX
ftr-453	1610	20	aiding	aid	VERB
ftr-453	1610	21	a	a	DET
ftr-453	1610	22	tax	tax	NOUN
ftr-453	1610	23	shelter	shelter	NOUN
ftr-453	1610	24	,	,	PUNCT
ftr-453	1610	25	it	it	PRON
ftr-453	1610	26	should	should	AUX
ftr-453	1610	27	be	be	AUX
ftr-453	1610	28	required	require	VERB
ftr-453	1610	29	to	to	PART
ftr-453	1610	30	seek	seek	VERB
ftr-453	1610	31	out	out	ADP
ftr-453	1610	32	an	an	DET
ftr-453	1610	33	alternative	alternative	ADJ
ftr-453	1610	34	transaction	transaction	NOUN
ftr-453	1610	35	.	.	PUNCT
ftr-453	1611	1	but	but	CCONJ
ftr-453	1611	2	this	this	PRON
ftr-453	1611	3	would	would	AUX
ftr-453	1611	4	place	place	VERB
ftr-453	1611	5	too	too	ADV
ftr-453	1611	6	much	much	ADJ
ftr-453	1611	7	of	of	ADP
ftr-453	1611	8	the	the	DET
ftr-453	1611	9	societal	societal	ADJ
ftr-453	1611	10	burden	burden	NOUN
ftr-453	1611	11	to	to	PART
ftr-453	1611	12	eliminate	eliminate	VERB
ftr-453	1611	13	tax	tax	NOUN
ftr-453	1611	14	shelters	shelter	NOUN
ftr-453	1611	15	on	on	ADP
ftr-453	1611	16	charity	charity	NOUN
ftr-453	1611	17	’s	’s	PART
ftr-453	1611	18	shoulders	shoulder	NOUN
ftr-453	1611	19	.	.	PUNCT
ftr-453	1612	1	charity	charity	NOUN
ftr-453	1612	2	’s	’s	PART
ftr-453	1612	3	quasi	quasi	ADJ
ftr-453	1612	4	-	-	ADJ
ftr-453	1612	5	governmental	governmental	ADJ
ftr-453	1612	6	,	,	PUNCT
ftr-453	1612	7	public	public	ADJ
ftr-453	1612	8	benefit	benefit	NOUN
ftr-453	1612	9	role	role	NOUN
ftr-453	1612	10	should	should	AUX
ftr-453	1612	11	not	not	PART
ftr-453	1612	12	include	include	VERB
ftr-453	1612	13	a	a	DET
ftr-453	1612	14	duty	duty	NOUN
ftr-453	1612	15	to	to	PART
ftr-453	1612	16	participate	participate	VERB
ftr-453	1612	17	in	in	ADP
ftr-453	1612	18	an	an	DET
ftr-453	1612	19	embargo	embargo	NOUN
ftr-453	1612	20	against	against	ADP
ftr-453	1612	21	taxpayers	taxpayer	NOUN
ftr-453	1612	22	who	who	PRON
ftr-453	1612	23	assert	assert	VERB
ftr-453	1612	24	unjustified	unjustified	ADJ
ftr-453	1612	25	tax	tax	NOUN
ftr-453	1612	26	positions	position	NOUN
ftr-453	1612	27	with	with	ADP
ftr-453	1612	28	charity	charity	NOUN
ftr-453	1612	29	’s	’s	PART
ftr-453	1612	30	unintentional	unintentional	ADJ
ftr-453	1612	31	help	help	NOUN
ftr-453	1612	32	.	.	PUNCT
ftr-453	1613	1	charity	charity	NOUN
ftr-453	1613	2	would	would	AUX
ftr-453	1613	3	be	be	AUX
ftr-453	1613	4	precluded	preclude	VERB
ftr-453	1613	5	from	from	ADP
ftr-453	1613	6	legitimate	legitimate	ADJ
ftr-453	1613	7	transactions	transaction	NOUN
ftr-453	1613	8	simply	simply	ADV
ftr-453	1613	9	because	because	SCONJ
ftr-453	1613	10	other	other	ADJ
ftr-453	1613	11	taxpayers	taxpayer	NOUN
ftr-453	1613	12	might	might	AUX
ftr-453	1613	13	assert	assert	VERB
ftr-453	1613	14	unjustified	unjustified	ADJ
ftr-453	1613	15	positions	position	NOUN
ftr-453	1613	16	in	in	ADP
ftr-453	1613	17	response	response	NOUN
ftr-453	1613	18	.	.	PUNCT
ftr-453	1614	1	that	that	PRON
ftr-453	1614	2	,	,	PUNCT
ftr-453	1614	3	too	too	ADV
ftr-453	1614	4	,	,	PUNCT
ftr-453	1614	5	would	would	AUX
ftr-453	1614	6	act	act	VERB
ftr-453	1614	7	as	as	ADP
ftr-453	1614	8	an	an	DET
ftr-453	1614	9	unnecessary	unnecessary	ADJ
ftr-453	1614	10	discouragement	discouragement	NOUN
ftr-453	1614	11	of	of	ADP
ftr-453	1614	12	the	the	DET
ftr-453	1614	13	pursuit	pursuit	NOUN
ftr-453	1614	14	of	of	ADP
ftr-453	1614	15	charitable	charitable	ADJ
ftr-453	1614	16	goals	goal	NOUN
ftr-453	1614	17	,	,	PUNCT
ftr-453	1614	18	since	since	SCONJ
ftr-453	1614	19	it	it	PRON
ftr-453	1614	20	would	would	AUX
ftr-453	1614	21	introduce	introduce	VERB
ftr-453	1614	22	a	a	DET
ftr-453	1614	23	market	market	NOUN
ftr-453	1614	24	distortion	distortion	NOUN
ftr-453	1614	25	.	.	PUNCT
ftr-453	1615	1	in	in	ADP
ftr-453	1615	2	short	short	ADJ
ftr-453	1615	3	,	,	PUNCT
ftr-453	1615	4	the	the	DET
ftr-453	1615	5	theory	theory	NOUN
ftr-453	1615	6	should	should	AUX
ftr-453	1615	7	not	not	PART
ftr-453	1615	8	impose	impose	VERB
ftr-453	1615	9	a	a	DET
ftr-453	1615	10	punishment	punishment	NOUN
ftr-453	1615	11	when	when	SCONJ
ftr-453	1615	12	charity	charity	NOUN
ftr-453	1615	13	’s	’s	PART
ftr-453	1615	14	participation	participation	NOUN
ftr-453	1615	15	is	be	AUX
ftr-453	1615	16	legitimate	legitimate	ADJ
ftr-453	1615	17	solely	solely	ADV
ftr-453	1615	18	from	from	ADP
ftr-453	1615	19	charity	charity	NOUN
ftr-453	1615	20	’s	’s	PART
ftr-453	1615	21	viewpoint	viewpoint	NOUN
ftr-453	1615	22	.	.	PUNCT
ftr-453	1616	1	a	a	DET
ftr-453	1616	2	more	more	ADV
ftr-453	1616	3	troublesome	troublesome	ADJ
ftr-453	1616	4	issue	issue	NOUN
ftr-453	1616	5	,	,	PUNCT
ftr-453	1616	6	related	relate	VERB
ftr-453	1616	7	to	to	ADP
ftr-453	1616	8	the	the	DET
ftr-453	1616	9	legitimacy	legitimacy	NOUN
ftr-453	1616	10	of	of	ADP
ftr-453	1616	11	charity	charity	NOUN
ftr-453	1616	12	’s	’s	PART
ftr-453	1616	13	participation	participation	NOUN
ftr-453	1616	14	in	in	ADP
ftr-453	1616	15	certain	certain	ADJ
ftr-453	1616	16	transactions	transaction	NOUN
ftr-453	1616	17	,	,	PUNCT
ftr-453	1616	18	can	can	AUX
ftr-453	1616	19	not	not	PART
ftr-453	1616	20	be	be	AUX
ftr-453	1616	21	resolved	resolve	VERB
ftr-453	1616	22	by	by	ADP
ftr-453	1616	23	looking	look	VERB
ftr-453	1616	24	to	to	ADP
ftr-453	1616	25	the	the	DET
ftr-453	1616	26	extent	extent	NOUN
ftr-453	1616	27	to	to	PART
ftr-453	1616	28	which	which	PRON
ftr-453	1616	29	those	those	DET
ftr-453	1616	30	transactions	transaction	NOUN
ftr-453	1616	31	are	be	AUX
ftr-453	1616	32	conducive	conducive	ADJ
ftr-453	1616	33	to	to	ADP
ftr-453	1616	34	a	a	DET
ftr-453	1616	35	charitable	charitable	ADJ
ftr-453	1616	36	purpose	purpose	NOUN
ftr-453	1616	37	.	.	PUNCT
ftr-453	1617	1	congress	congress	PROPN
ftr-453	1617	2	explicitly	explicitly	ADV
ftr-453	1617	3	condones	condone	VERB
ftr-453	1617	4	certain	certain	ADJ
ftr-453	1617	5	passive	passive	ADJ
ftr-453	1617	6	investment	investment	NOUN
ftr-453	1617	7	activities	activity	NOUN
ftr-453	1617	8	,	,	PUNCT
ftr-453	1617	9	–	–	PUNCT
ftr-453	1617	10	collecting	collect	VERB
ftr-453	1617	11	interest	interest	NOUN
ftr-453	1617	12	,	,	PUNCT
ftr-453	1617	13	dividends	dividend	NOUN
ftr-453	1617	14	,	,	PUNCT
ftr-453	1617	15	rent	rent	NOUN
ftr-453	1617	16	from	from	ADP
ftr-453	1617	17	real	real	ADJ
ftr-453	1617	18	property	property	NOUN
ftr-453	1617	19	,	,	PUNCT
ftr-453	1617	20	or	or	CCONJ
ftr-453	1617	21	royalties	royalty	NOUN
ftr-453	1617	22	from	from	ADP
ftr-453	1617	23	the	the	DET
ftr-453	1617	24	use	use	NOUN
ftr-453	1617	25	of	of	ADP
ftr-453	1617	26	its	its	PRON
ftr-453	1617	27	intangible	intangible	ADJ
ftr-453	1617	28	property	property	NOUN
ftr-453	1617	29	–	–	PUNCT
ftr-453	1617	30	which	which	PRON
ftr-453	1617	31	do	do	AUX
ftr-453	1617	32	not	not	PART
ftr-453	1617	33	necessarily	necessarily	ADV
ftr-453	1617	34	lend	lend	VERB
ftr-453	1617	35	themselves	themselves	PRON
ftr-453	1617	36	to	to	ADP
ftr-453	1617	37	justification	justification	NOUN
ftr-453	1617	38	as229	as229	PUNCT
ftr-453	1617	39	accomplishing	accomplish	VERB
ftr-453	1617	40	charitable	charitable	ADJ
ftr-453	1617	41	purposes	purpose	NOUN
ftr-453	1617	42	.	.	PUNCT
ftr-453	1618	1	those	those	DET
ftr-453	1618	2	activities	activity	NOUN
ftr-453	1618	3	therefore	therefore	ADV
ftr-453	1618	4	can	can	AUX
ftr-453	1618	5	not	not	PART
ftr-453	1618	6	be	be	AUX
ftr-453	1618	7	distinguished	distinguish	VERB
ftr-453	1618	8	from	from	ADP
ftr-453	1618	9	activities	activity	NOUN
ftr-453	1618	10	that	that	PRON
ftr-453	1618	11	purposefully	purposefully	ADV
ftr-453	1618	12	aid	aid	VERB
ftr-453	1618	13	tax	tax	NOUN
ftr-453	1618	14	shelters	shelter	NOUN
ftr-453	1618	15	on	on	ADP
ftr-453	1618	16	the	the	DET
ftr-453	1618	17	ground	ground	NOUN
ftr-453	1618	18	that	that	SCONJ
ftr-453	1618	19	holding	hold	VERB
ftr-453	1618	20	the	the	DET
ftr-453	1618	21	investment	investment	NOUN
ftr-453	1618	22	achieves	achieve	VERB
ftr-453	1618	23	an	an	DET
ftr-453	1618	24	exempt	exempt	ADJ
ftr-453	1618	25	purpose	purpose	NOUN
ftr-453	1618	26	.	.	PUNCT
ftr-453	1619	1	instead	instead	ADV
ftr-453	1619	2	,	,	PUNCT
ftr-453	1619	3	the	the	DET
ftr-453	1619	4	activities	activity	NOUN
ftr-453	1619	5	represent	represent	VERB
ftr-453	1619	6	only	only	ADV
ftr-453	1619	7	the	the	DET
ftr-453	1619	8	pursuit	pursuit	NOUN
ftr-453	1619	9	of	of	ADP
ftr-453	1619	10	capital	capital	NOUN
ftr-453	1619	11	,	,	PUNCT
ftr-453	1619	12	though	though	SCONJ
ftr-453	1619	13	not	not	PART
ftr-453	1619	14	through	through	ADP
ftr-453	1619	15	a	a	DET
ftr-453	1619	16	trade	trade	NOUN
ftr-453	1619	17	or	or	CCONJ
ftr-453	1619	18	business	business	NOUN
ftr-453	1619	19	.	.	PUNCT
ftr-453	1620	1	with	with	ADP
ftr-453	1620	2	regard	regard	NOUN
ftr-453	1620	3	to	to	ADP
ftr-453	1620	4	those	those	DET
ftr-453	1620	5	activities	activity	NOUN
ftr-453	1620	6	,	,	PUNCT
ftr-453	1620	7	the	the	DET
ftr-453	1620	8	pursuit	pursuit	NOUN
ftr-453	1620	9	of	of	ADP
ftr-453	1620	10	a	a	DET
ftr-453	1620	11	charitable	charitable	ADJ
ftr-453	1620	12	purpose	purpose	NOUN
ftr-453	1620	13	is	be	AUX
ftr-453	1620	14	not	not	PART
ftr-453	1620	15	an	an	DET
ftr-453	1620	16	227	227	NUM
ftr-453	1620	17	.	.	PUNCT
ftr-453	1621	1	see	see	VERB
ftr-453	1621	2	supra	supra	PROPN
ftr-453	1621	3	notes	note	VERB
ftr-453	1621	4	24	24	NUM
ftr-453	1621	5	-	-	SYM
ftr-453	1621	6	33	33	NUM
ftr-453	1621	7	and	and	CCONJ
ftr-453	1621	8	accompanying	accompany	VERB
ftr-453	1621	9	text	text	NOUN
ftr-453	1621	10	.	.	PUNCT
ftr-453	1622	1	228	228	NUM
ftr-453	1622	2	.	.	PUNCT
ftr-453	1623	1	such	such	DET
ftr-453	1623	2	a	a	DET
ftr-453	1623	3	rule	rule	NOUN
ftr-453	1623	4	would	would	AUX
ftr-453	1623	5	be	be	AUX
ftr-453	1623	6	consistent	consistent	ADJ
ftr-453	1623	7	with	with	ADP
ftr-453	1623	8	the	the	DET
ftr-453	1623	9	private	private	ADJ
ftr-453	1623	10	benefit	benefit	NOUN
ftr-453	1623	11	analysis	analysis	NOUN
ftr-453	1623	12	.	.	PUNCT
ftr-453	1624	1	see	see	VERB
ftr-453	1624	2	supra	supra	PROPN
ftr-453	1624	3	notes	note	VERB
ftr-453	1624	4	179	179	NUM
ftr-453	1624	5	-	-	SYM
ftr-453	1624	6	91	91	NUM
ftr-453	1624	7	and	and	CCONJ
ftr-453	1624	8	accompanying	accompany	VERB
ftr-453	1624	9	text	text	NOUN
ftr-453	1624	10	.	.	PUNCT
ftr-453	1625	1	229	229	NUM
ftr-453	1625	2	.	.	PUNCT
ftr-453	1626	1	see	see	VERB
ftr-453	1626	2	irc	irc	PROPN
ftr-453	1626	3	§	§	PROPN
ftr-453	1626	4	512(b)(1)-(3	512(b)(1)-(3	PROPN
ftr-453	1626	5	)	)	PUNCT
ftr-453	1626	6	.	.	PUNCT
ftr-453	1627	1	2001	2001	NUM
ftr-453	1627	2	]	]	PUNCT
ftr-453	1627	3	when	when	SCONJ
ftr-453	1627	4	charity	charity	NOUN
ftr-453	1627	5	aids	aids	PROPN
ftr-453	1627	6	tax	tax	NOUN
ftr-453	1627	7	shelters	shelter	NOUN
ftr-453	1627	8	821	821	NUM
ftr-453	1627	9	objective	objective	ADJ
ftr-453	1627	10	distinction	distinction	NOUN
ftr-453	1627	11	between	between	ADP
ftr-453	1627	12	legitimate	legitimate	ADJ
ftr-453	1627	13	and	and	CCONJ
ftr-453	1627	14	illegitimate	illegitimate	ADJ
ftr-453	1627	15	transactions	transaction	NOUN
ftr-453	1627	16	since	since	SCONJ
ftr-453	1627	17	the	the	DET
ftr-453	1627	18	passive	passive	ADJ
ftr-453	1627	19	activity	activity	NOUN
ftr-453	1627	20	need	need	AUX
ftr-453	1627	21	not	not	PART
ftr-453	1627	22	be	be	AUX
ftr-453	1627	23	related	relate	VERB
ftr-453	1627	24	to	to	ADP
ftr-453	1627	25	the	the	DET
ftr-453	1627	26	achievement	achievement	NOUN
ftr-453	1627	27	of	of	ADP
ftr-453	1627	28	an	an	DET
ftr-453	1627	29	exempt	exempt	ADJ
ftr-453	1627	30	purpose	purpose	NOUN
ftr-453	1627	31	.	.	PUNCT
ftr-453	1628	1	another	another	DET
ftr-453	1628	2	method	method	NOUN
ftr-453	1628	3	must	must	AUX
ftr-453	1628	4	therefore	therefore	ADV
ftr-453	1628	5	be	be	AUX
ftr-453	1628	6	identified	identify	VERB
ftr-453	1628	7	to	to	PART
ftr-453	1628	8	distinguished	distinguished	VERB
ftr-453	1628	9	between	between	ADP
ftr-453	1628	10	legitimate	legitimate	ADJ
ftr-453	1628	11	passive	passive	ADJ
ftr-453	1628	12	investments	investment	NOUN
ftr-453	1628	13	on	on	ADP
ftr-453	1628	14	the	the	DET
ftr-453	1628	15	one	one	NUM
ftr-453	1628	16	hand	hand	NOUN
ftr-453	1628	17	,	,	PUNCT
ftr-453	1628	18	and	and	CCONJ
ftr-453	1628	19	passive	passive	ADJ
ftr-453	1628	20	investments	investment	NOUN
ftr-453	1628	21	which	which	PRON
ftr-453	1628	22	are	be	AUX
ftr-453	1628	23	intended	intend	VERB
ftr-453	1628	24	to	to	PART
ftr-453	1628	25	assist	assist	VERB
ftr-453	1628	26	tax	tax	NOUN
ftr-453	1628	27	shelters	shelter	NOUN
ftr-453	1628	28	on	on	ADP
ftr-453	1628	29	the	the	DET
ftr-453	1628	30	other	other	ADJ
ftr-453	1628	31	.	.	PUNCT
ftr-453	1629	1	the	the	DET
ftr-453	1629	2	two	two	NUM
ftr-453	1629	3	main	main	ADJ
ftr-453	1629	4	barriers	barrier	NOUN
ftr-453	1629	5	,	,	PUNCT
ftr-453	1629	6	then	then	ADV
ftr-453	1629	7	,	,	PUNCT
ftr-453	1629	8	to	to	ADP
ftr-453	1629	9	the	the	DET
ftr-453	1629	10	implementation	implementation	NOUN
ftr-453	1629	11	of	of	ADP
ftr-453	1629	12	a	a	DET
ftr-453	1629	13	theory	theory	NOUN
ftr-453	1629	14	which	which	PRON
ftr-453	1629	15	punishes	punish	VERB
ftr-453	1629	16	charity	charity	NOUN
ftr-453	1629	17	for	for	ADP
ftr-453	1629	18	its	its	PRON
ftr-453	1629	19	participation	participation	NOUN
ftr-453	1629	20	in	in	ADP
ftr-453	1629	21	a	a	DET
ftr-453	1629	22	tax	tax	NOUN
ftr-453	1629	23	shelter	shelter	NOUN
ftr-453	1629	24	are	be	AUX
ftr-453	1629	25	:	:	PUNCT
ftr-453	1629	26	(	(	PUNCT
ftr-453	1629	27	1	1	X
ftr-453	1629	28	)	)	PUNCT
ftr-453	1629	29	proving	prove	VERB
ftr-453	1629	30	the	the	DET
ftr-453	1629	31	requisite	requisite	ADJ
ftr-453	1629	32	knowledge	knowledge	NOUN
ftr-453	1629	33	such	such	ADJ
ftr-453	1629	34	that	that	DET
ftr-453	1629	35	charity	charity	NOUN
ftr-453	1629	36	is	be	AUX
ftr-453	1629	37	not	not	PART
ftr-453	1629	38	made	make	VERB
ftr-453	1629	39	vicariously	vicariously	ADV
ftr-453	1629	40	liable	liable	ADJ
ftr-453	1629	41	for	for	ADP
ftr-453	1629	42	another	another	DET
ftr-453	1629	43	party	party	NOUN
ftr-453	1629	44	’s	’s	PART
ftr-453	1629	45	illegitimate	illegitimate	ADJ
ftr-453	1629	46	taking	taking	NOUN
ftr-453	1629	47	of	of	ADP
ftr-453	1629	48	a	a	DET
ftr-453	1629	49	tax	tax	NOUN
ftr-453	1629	50	benefit	benefit	NOUN
ftr-453	1629	51	,	,	PUNCT
ftr-453	1629	52	and	and	CCONJ
ftr-453	1629	53	(	(	PUNCT
ftr-453	1629	54	2	2	X
ftr-453	1629	55	)	)	PUNCT
ftr-453	1629	56	formulating	formulate	VERB
ftr-453	1629	57	an	an	DET
ftr-453	1629	58	enforcement	enforcement	NOUN
ftr-453	1629	59	mechanism	mechanism	NOUN
ftr-453	1629	60	that	that	PRON
ftr-453	1629	61	responds	respond	VERB
ftr-453	1629	62	precisely	precisely	ADV
ftr-453	1629	63	to	to	ADP
ftr-453	1629	64	the	the	DET
ftr-453	1629	65	vice	vice	NOUN
ftr-453	1629	66	sought	seek	VERB
ftr-453	1629	67	to	to	PART
ftr-453	1629	68	be	be	AUX
ftr-453	1629	69	prevented	prevent	VERB
ftr-453	1629	70	.	.	PUNCT
ftr-453	1630	1	of	of	ADP
ftr-453	1630	2	course	course	NOUN
ftr-453	1630	3	,	,	PUNCT
ftr-453	1630	4	proving	prove	VERB
ftr-453	1630	5	charity	charity	NOUN
ftr-453	1630	6	’s	’s	PART
ftr-453	1630	7	knowing	knowing	ADJ
ftr-453	1630	8	and	and	CCONJ
ftr-453	1630	9	intentional	intentional	ADJ
ftr-453	1630	10	complicity	complicity	NOUN
ftr-453	1630	11	by	by	ADP
ftr-453	1630	12	objective	objective	ADJ
ftr-453	1630	13	facts	fact	NOUN
ftr-453	1630	14	is	be	AUX
ftr-453	1630	15	a	a	DET
ftr-453	1630	16	perfectly	perfectly	ADV
ftr-453	1630	17	acceptable	acceptable	ADJ
ftr-453	1630	18	approach	approach	NOUN
ftr-453	1630	19	in	in	ADP
ftr-453	1630	20	cases	case	NOUN
ftr-453	1630	21	when	when	SCONJ
ftr-453	1630	22	such	such	ADJ
ftr-453	1630	23	facts	fact	NOUN
ftr-453	1630	24	are	be	AUX
ftr-453	1630	25	readily	readily	ADV
ftr-453	1630	26	available	available	ADJ
ftr-453	1630	27	(	(	PUNCT
ftr-453	1630	28	such	such	ADJ
ftr-453	1630	29	as	as	ADP
ftr-453	1630	30	when	when	SCONJ
ftr-453	1630	31	charity	charity	NOUN
ftr-453	1630	32	actively	actively	ADV
ftr-453	1630	33	participates	participate	VERB
ftr-453	1630	34	in	in	ADP
ftr-453	1630	35	the	the	DET
ftr-453	1630	36	planning	planning	NOUN
ftr-453	1630	37	and	and	CCONJ
ftr-453	1630	38	execution	execution	NOUN
ftr-453	1630	39	of	of	ADP
ftr-453	1630	40	the	the	DET
ftr-453	1630	41	tax	tax	NOUN
ftr-453	1630	42	shelter	shelter	NOUN
ftr-453	1630	43	)	)	PUNCT
ftr-453	1630	44	.	.	PUNCT
ftr-453	1631	1	but	but	CCONJ
ftr-453	1631	2	practical	practical	ADJ
ftr-453	1631	3	evidentiary	evidentiary	ADJ
ftr-453	1631	4	barriers	barrier	NOUN
ftr-453	1631	5	prevail	prevail	VERB
ftr-453	1631	6	when	when	SCONJ
ftr-453	1631	7	the	the	DET
ftr-453	1631	8	facts	fact	NOUN
ftr-453	1631	9	are230	are230	VERB
ftr-453	1631	10	exclusively	exclusively	ADV
ftr-453	1631	11	within	within	ADP
ftr-453	1631	12	the	the	DET
ftr-453	1631	13	taxable	taxable	ADJ
ftr-453	1631	14	participant	participant	NOUN
ftr-453	1631	15	’s	’s	PART
ftr-453	1631	16	control	control	NOUN
ftr-453	1631	17	and	and	CCONJ
ftr-453	1631	18	charity	charity	NOUN
ftr-453	1631	19	is	be	AUX
ftr-453	1631	20	but	but	CCONJ
ftr-453	1631	21	a	a	DET
ftr-453	1631	22	passive	passive	ADJ
ftr-453	1631	23	,	,	PUNCT
ftr-453	1631	24	though	though	SCONJ
ftr-453	1631	25	perhaps	perhaps	ADV
ftr-453	1631	26	knowing	know	VERB
ftr-453	1631	27	,	,	PUNCT
ftr-453	1631	28	participant	participant	ADJ
ftr-453	1631	29	.	.	PUNCT
ftr-453	1632	1	it	it	PRON
ftr-453	1632	2	would	would	AUX
ftr-453	1632	3	be	be	AUX
ftr-453	1632	4	overly	overly	ADV
ftr-453	1632	5	burdensome	burdensome	ADJ
ftr-453	1632	6	and	and	CCONJ
ftr-453	1632	7	unwise	unwise	ADJ
ftr-453	1632	8	to	to	PART
ftr-453	1632	9	impose	impose	VERB
ftr-453	1632	10	upon	upon	SCONJ
ftr-453	1632	11	charity	charity	NOUN
ftr-453	1632	12	the	the	DET
ftr-453	1632	13	duty	duty	NOUN
ftr-453	1632	14	to	to	PART
ftr-453	1632	15	know	know	VERB
ftr-453	1632	16	the	the	DET
ftr-453	1632	17	tax	tax	NOUN
ftr-453	1632	18	attributes	attribute	NOUN
ftr-453	1632	19	or	or	CCONJ
ftr-453	1632	20	motives	motive	NOUN
ftr-453	1632	21	pertaining	pertain	VERB
ftr-453	1632	22	to	to	ADP
ftr-453	1632	23	its	its	PRON
ftr-453	1632	24	every	every	DET
ftr-453	1632	25	taxable	taxable	ADJ
ftr-453	1632	26	trading	trading	NOUN
ftr-453	1632	27	participant	participant	NOUN
ftr-453	1632	28	.	.	PUNCT
ftr-453	1633	1	and	and	CCONJ
ftr-453	1633	2	any	any	DET
ftr-453	1633	3	penalty	penalty	NOUN
ftr-453	1633	4	that	that	PRON
ftr-453	1633	5	is	be	AUX
ftr-453	1633	6	contingent	contingent	ADJ
ftr-453	1633	7	upon	upon	SCONJ
ftr-453	1633	8	charity	charity	NOUN
ftr-453	1633	9	actually	actually	ADV
ftr-453	1633	10	knowing	know	VERB
ftr-453	1633	11	such	such	ADJ
ftr-453	1633	12	attributes	attribute	NOUN
ftr-453	1633	13	,	,	PUNCT
ftr-453	1633	14	in	in	ADP
ftr-453	1633	15	the	the	DET
ftr-453	1633	16	absence	absence	NOUN
ftr-453	1633	17	of	of	ADP
ftr-453	1633	18	such	such	DET
ftr-453	1633	19	a	a	DET
ftr-453	1633	20	duty	duty	NOUN
ftr-453	1633	21	,	,	PUNCT
ftr-453	1633	22	would	would	AUX
ftr-453	1633	23	simply	simply	ADV
ftr-453	1633	24	encourage	encourage	VERB
ftr-453	1633	25	charity	charity	NOUN
ftr-453	1633	26	to	to	PART
ftr-453	1633	27	intentionally	intentionally	ADV
ftr-453	1633	28	maintain	maintain	VERB
ftr-453	1633	29	an	an	DET
ftr-453	1633	30	ignorance	ignorance	NOUN
ftr-453	1633	31	concerning	concern	VERB
ftr-453	1633	32	a	a	DET
ftr-453	1633	33	taxable	taxable	ADJ
ftr-453	1633	34	participant	participant	NOUN
ftr-453	1633	35	’s	’s	PART
ftr-453	1633	36	motivation	motivation	NOUN
ftr-453	1633	37	for	for	ADP
ftr-453	1633	38	transacting	transact	VERB
ftr-453	1633	39	with	with	ADP
ftr-453	1633	40	charity	charity	NOUN
ftr-453	1633	41	.	.	PUNCT
ftr-453	1634	1	current	current	ADJ
ftr-453	1634	2	law	law	NOUN
ftr-453	1634	3	suggests	suggest	VERB
ftr-453	1634	4	a	a	DET
ftr-453	1634	5	solution	solution	NOUN
ftr-453	1634	6	to	to	ADP
ftr-453	1634	7	this	this	DET
ftr-453	1634	8	seemingly	seemingly	ADV
ftr-453	1634	9	insurmountable	insurmountable	ADJ
ftr-453	1634	10	practical	practical	ADJ
ftr-453	1634	11	barrier	barrier	NOUN
ftr-453	1634	12	.	.	PUNCT
ftr-453	1635	1	there	there	PRON
ftr-453	1635	2	are	be	VERB
ftr-453	1635	3	,	,	PUNCT
ftr-453	1635	4	for	for	ADP
ftr-453	1635	5	example	example	NOUN
ftr-453	1635	6	,	,	PUNCT
ftr-453	1635	7	several	several	ADJ
ftr-453	1635	8	provisions	provision	NOUN
ftr-453	1635	9	that	that	PRON
ftr-453	1635	10	require	require	VERB
ftr-453	1635	11	selfdisclosure	selfdisclosure	ADV
ftr-453	1635	12	by	by	ADP
ftr-453	1635	13	taxpayers	taxpayer	NOUN
ftr-453	1635	14	who	who	PRON
ftr-453	1635	15	organize	organize	VERB
ftr-453	1635	16	,	,	PUNCT
ftr-453	1635	17	manage	manage	VERB
ftr-453	1635	18	or	or	CCONJ
ftr-453	1635	19	participate	participate	VERB
ftr-453	1635	20	in	in	ADP
ftr-453	1635	21	tax	tax	NOUN
ftr-453	1635	22	shelters.231	shelters.231	PROPN
ftr-453	1635	23	one	one	NUM
ftr-453	1635	24	statute	statute	NOUN
ftr-453	1635	25	,	,	PUNCT
ftr-453	1635	26	in	in	ADP
ftr-453	1635	27	particular	particular	ADJ
ftr-453	1635	28	,	,	PUNCT
ftr-453	1635	29	requires	require	VERB
ftr-453	1635	30	sellers	seller	NOUN
ftr-453	1635	31	of	of	ADP
ftr-453	1635	32	tax	tax	NOUN
ftr-453	1635	33	shelters	shelter	NOUN
ftr-453	1635	34	to	to	PART
ftr-453	1635	35	inform	inform	VERB
ftr-453	1635	36	investors	investor	NOUN
ftr-453	1635	37	that	that	SCONJ
ftr-453	1635	38	they	they	PRON
ftr-453	1635	39	are	be	AUX
ftr-453	1635	40	participating	participate	VERB
ftr-453	1635	41	in	in	ADP
ftr-453	1635	42	a	a	DET
ftr-453	1635	43	tax	tax	NOUN
ftr-453	1635	44	shelter	shelter	NOUN
ftr-453	1635	45	.	.	PUNCT
ftr-453	1636	1	it	it	PRON
ftr-453	1636	2	would	would	AUX
ftr-453	1636	3	be	be	AUX
ftr-453	1636	4	a	a	DET
ftr-453	1636	5	minor	minor	ADJ
ftr-453	1636	6	extension	extension	NOUN
ftr-453	1636	7	of	of	ADP
ftr-453	1636	8	the	the	DET
ftr-453	1636	9	law232	law232	PROPN
ftr-453	1636	10	to	to	PART
ftr-453	1636	11	require	require	VERB
ftr-453	1636	12	,	,	PUNCT
ftr-453	1636	13	or	or	CCONJ
ftr-453	1636	14	at	at	ADP
ftr-453	1636	15	least	least	ADJ
ftr-453	1636	16	strongly	strongly	ADV
ftr-453	1636	17	encourage	encourage	VERB
ftr-453	1636	18	,	,	PUNCT
ftr-453	1636	19	charity	charity	NOUN
ftr-453	1636	20	to	to	PART
ftr-453	1636	21	inquire	inquire	VERB
ftr-453	1636	22	whether	whether	SCONJ
ftr-453	1636	23	a	a	DET
ftr-453	1636	24	transaction	transaction	NOUN
ftr-453	1636	25	in	in	ADP
ftr-453	1636	26	which	which	PRON
ftr-453	1636	27	charity	charity	NOUN
ftr-453	1636	28	is	be	AUX
ftr-453	1636	29	participating	participate	VERB
ftr-453	1636	30	will	will	AUX
ftr-453	1636	31	trigger	trigger	VERB
ftr-453	1636	32	,	,	PUNCT
ftr-453	1636	33	in	in	ADP
ftr-453	1636	34	whole	whole	NOUN
ftr-453	1636	35	or	or	CCONJ
ftr-453	1636	36	in	in	ADP
ftr-453	1636	37	part	part	NOUN
ftr-453	1636	38	,	,	PUNCT
ftr-453	1636	39	a	a	DET
ftr-453	1636	40	disclosure	disclosure	NOUN
ftr-453	1636	41	obligation	obligation	NOUN
ftr-453	1636	42	under	under	ADP
ftr-453	1636	43	any	any	DET
ftr-453	1636	44	provision	provision	NOUN
ftr-453	1636	45	of	of	ADP
ftr-453	1636	46	existing	exist	VERB
ftr-453	1636	47	law	law	NOUN
ftr-453	1636	48	for	for	ADP
ftr-453	1636	49	one	one	NUM
ftr-453	1636	50	or	or	CCONJ
ftr-453	1636	51	more233	more233	VERB
ftr-453	1636	52	taxable	taxable	ADJ
ftr-453	1636	53	participants	participant	NOUN
ftr-453	1636	54	.	.	PUNCT
ftr-453	1637	1	taxable	taxable	ADJ
ftr-453	1637	2	participants	participant	NOUN
ftr-453	1637	3	are	be	AUX
ftr-453	1637	4	already	already	ADV
ftr-453	1637	5	required	require	VERB
ftr-453	1637	6	to	to	PART
ftr-453	1637	7	know	know	VERB
ftr-453	1637	8	the	the	DET
ftr-453	1637	9	answer	answer	NOUN
ftr-453	1637	10	and	and	CCONJ
ftr-453	1637	11	would	would	AUX
ftr-453	1637	12	only	only	ADV
ftr-453	1637	13	be	be	AUX
ftr-453	1637	14	required	require	VERB
ftr-453	1637	15	to	to	PART
ftr-453	1637	16	convey	convey	VERB
ftr-453	1637	17	that	that	DET
ftr-453	1637	18	answer	answer	NOUN
ftr-453	1637	19	without	without	ADP
ftr-453	1637	20	stating	state	VERB
ftr-453	1637	21	reasons	reason	NOUN
ftr-453	1637	22	or	or	CCONJ
ftr-453	1637	23	opening	open	VERB
ftr-453	1637	24	its	its	PRON
ftr-453	1637	25	books	book	NOUN
ftr-453	1637	26	to	to	ADP
ftr-453	1637	27	inspection	inspection	NOUN
ftr-453	1637	28	by	by	ADP
ftr-453	1637	29	charity	charity	NOUN
ftr-453	1637	30	.	.	PUNCT
ftr-453	1638	1	the	the	DET
ftr-453	1638	2	law	law	NOUN
ftr-453	1638	3	should	should	AUX
ftr-453	1638	4	be	be	AUX
ftr-453	1638	5	formulated	formulate	VERB
ftr-453	1638	6	such	such	ADJ
ftr-453	1638	7	that	that	DET
ftr-453	1638	8	charity	charity	NOUN
ftr-453	1638	9	should	should	AUX
ftr-453	1638	10	make	make	VERB
ftr-453	1638	11	such	such	DET
ftr-453	1638	12	an	an	DET
ftr-453	1638	13	inquiry	inquiry	NOUN
ftr-453	1638	14	prior	prior	ADV
ftr-453	1638	15	to	to	ADP
ftr-453	1638	16	closing	close	VERB
ftr-453	1638	17	the	the	DET
ftr-453	1638	18	230	230	NUM
ftr-453	1638	19	.	.	PUNCT
ftr-453	1639	1	see	see	VERB
ftr-453	1639	2	,	,	PUNCT
ftr-453	1639	3	e.g.	e.g.	ADV
ftr-453	1639	4	,	,	PUNCT
ftr-453	1639	5	supra	supra	PROPN
ftr-453	1639	6	note	note	PROPN
ftr-453	1639	7	113	113	NUM
ftr-453	1639	8	(	(	PUNCT
ftr-453	1639	9	describing	describe	VERB
ftr-453	1639	10	charity	charity	NOUN
ftr-453	1639	11	’s	’s	PART
ftr-453	1639	12	role	role	NOUN
ftr-453	1639	13	in	in	ADP
ftr-453	1639	14	the	the	DET
ftr-453	1639	15	charitable	charitable	ADJ
ftr-453	1639	16	split	split	ADJ
ftr-453	1639	17	-	-	PUNCT
ftr-453	1639	18	dollar	dollar	NOUN
ftr-453	1639	19	life	life	NOUN
ftr-453	1639	20	insurance	insurance	NOUN
ftr-453	1639	21	transaction	transaction	NOUN
ftr-453	1639	22	)	)	PUNCT
ftr-453	1639	23	.	.	PUNCT
ftr-453	1640	1	231	231	NUM
ftr-453	1640	2	.	.	PUNCT
ftr-453	1640	3	see	see	VERB
ftr-453	1640	4	irc	irc	PROPN
ftr-453	1640	5	§	§	PROPN
ftr-453	1640	6	6011	6011	NUM
ftr-453	1640	7	(	(	PUNCT
ftr-453	1640	8	requiring	require	VERB
ftr-453	1640	9	taxpayers	taxpayer	NOUN
ftr-453	1640	10	participating	participate	VERB
ftr-453	1640	11	in	in	ADP
ftr-453	1640	12	tax	tax	NOUN
ftr-453	1640	13	shelters	shelter	NOUN
ftr-453	1640	14	to	to	PART
ftr-453	1640	15	file	file	VERB
ftr-453	1640	16	a	a	DET
ftr-453	1640	17	disclosure	disclosure	NOUN
ftr-453	1640	18	statement	statement	NOUN
ftr-453	1640	19	to	to	ADP
ftr-453	1640	20	that	that	DET
ftr-453	1640	21	effect	effect	NOUN
ftr-453	1640	22	with	with	ADP
ftr-453	1640	23	the	the	DET
ftr-453	1640	24	service	service	NOUN
ftr-453	1640	25	)	)	PUNCT
ftr-453	1640	26	;	;	PUNCT
ftr-453	1640	27	irc	irc	PROPN
ftr-453	1640	28	§	§	PROPN
ftr-453	1640	29	6111	6111	NUM
ftr-453	1640	30	(	(	PUNCT
ftr-453	1640	31	requiring	require	VERB
ftr-453	1640	32	the	the	DET
ftr-453	1640	33	registration	registration	NOUN
ftr-453	1640	34	of	of	ADP
ftr-453	1640	35	tax	tax	NOUN
ftr-453	1640	36	shelters	shelter	NOUN
ftr-453	1640	37	and	and	CCONJ
ftr-453	1640	38	the	the	DET
ftr-453	1640	39	disclosure	disclosure	NOUN
ftr-453	1640	40	of	of	ADP
ftr-453	1640	41	the	the	DET
ftr-453	1640	42	tax	tax	NOUN
ftr-453	1640	43	shelter	shelter	NOUN
ftr-453	1640	44	identification	identification	NOUN
ftr-453	1640	45	number	number	NOUN
ftr-453	1640	46	to	to	ADP
ftr-453	1640	47	those	those	PRON
ftr-453	1640	48	who	who	PRON
ftr-453	1640	49	invest	invest	VERB
ftr-453	1640	50	in	in	ADP
ftr-453	1640	51	such	such	ADJ
ftr-453	1640	52	shelters	shelter	NOUN
ftr-453	1640	53	)	)	PUNCT
ftr-453	1640	54	;	;	PUNCT
ftr-453	1640	55	irc	irc	AUX
ftr-453	1640	56	§	§	PROPN
ftr-453	1640	57	6112	6112	NUM
ftr-453	1640	58	(	(	PUNCT
ftr-453	1640	59	requiring	require	VERB
ftr-453	1640	60	organizers	organizer	NOUN
ftr-453	1640	61	of	of	ADP
ftr-453	1640	62	tax	tax	NOUN
ftr-453	1640	63	shelters	shelter	NOUN
ftr-453	1640	64	to	to	PART
ftr-453	1640	65	maintain	maintain	VERB
ftr-453	1640	66	lists	list	NOUN
ftr-453	1640	67	of	of	ADP
ftr-453	1640	68	those	those	DET
ftr-453	1640	69	persons	person	NOUN
ftr-453	1640	70	who	who	PRON
ftr-453	1640	71	invest	invest	VERB
ftr-453	1640	72	in	in	ADP
ftr-453	1640	73	such	such	ADJ
ftr-453	1640	74	tax	tax	NOUN
ftr-453	1640	75	shelters	shelter	NOUN
ftr-453	1640	76	)	)	PUNCT
ftr-453	1640	77	.	.	PUNCT
ftr-453	1641	1	232	232	X
ftr-453	1641	2	.	.	PUNCT
ftr-453	1641	3	see	see	VERB
ftr-453	1641	4	irc	irc	PROPN
ftr-453	1641	5	§	§	PROPN
ftr-453	1641	6	6111(b)(1	6111(b)(1	PROPN
ftr-453	1641	7	)	)	PUNCT
ftr-453	1641	8	(	(	PUNCT
ftr-453	1641	9	requiring	require	VERB
ftr-453	1641	10	sellers	seller	NOUN
ftr-453	1641	11	of	of	ADP
ftr-453	1641	12	tax	tax	NOUN
ftr-453	1641	13	shelters	shelter	NOUN
ftr-453	1641	14	to	to	PART
ftr-453	1641	15	furnish	furnish	VERB
ftr-453	1641	16	each	each	DET
ftr-453	1641	17	investor	investor	NOUN
ftr-453	1641	18	therein	therein	ADV
ftr-453	1641	19	with	with	ADP
ftr-453	1641	20	the	the	DET
ftr-453	1641	21	tax	tax	NOUN
ftr-453	1641	22	shelter	shelter	NOUN
ftr-453	1641	23	identification	identification	NOUN
ftr-453	1641	24	number	number	NOUN
ftr-453	1641	25	assigned	assign	VERB
ftr-453	1641	26	by	by	ADP
ftr-453	1641	27	the	the	DET
ftr-453	1641	28	secretary	secretary	NOUN
ftr-453	1641	29	)	)	PUNCT
ftr-453	1641	30	.	.	PUNCT
ftr-453	1642	1	233	233	NUM
ftr-453	1642	2	.	.	PUNCT
ftr-453	1643	1	a	a	DET
ftr-453	1643	2	“	"	PUNCT
ftr-453	1643	3	disclosure	disclosure	NOUN
ftr-453	1643	4	obligation	obligation	NOUN
ftr-453	1643	5	”	"	PUNCT
ftr-453	1643	6	would	would	AUX
ftr-453	1643	7	include	include	VERB
ftr-453	1643	8	the	the	DET
ftr-453	1643	9	obligation	obligation	NOUN
ftr-453	1643	10	to	to	PART
ftr-453	1643	11	maintain	maintain	VERB
ftr-453	1643	12	investor	investor	NOUN
ftr-453	1643	13	lists	list	NOUN
ftr-453	1643	14	under	under	ADP
ftr-453	1643	15	irc	irc	PROPN
ftr-453	1643	16	§	§	PROPN
ftr-453	1643	17	6112	6112	NUM
ftr-453	1643	18	.	.	PUNCT
ftr-453	1644	1	822	822	NUM
ftr-453	1644	2	florida	florida	PROPN
ftr-453	1644	3	tax	tax	NOUN
ftr-453	1644	4	review	review	NOUN
ftr-453	1644	5	[	[	X
ftr-453	1644	6	vol	vol	NOUN
ftr-453	1644	7	.	.	PUNCT
ftr-453	1645	1	4:12	4:12	NUM
ftr-453	1645	2	transaction	transaction	NOUN
ftr-453	1645	3	.	.	PUNCT
ftr-453	1646	1	by	by	ADP
ftr-453	1646	2	this	this	DET
ftr-453	1646	3	device	device	NOUN
ftr-453	1646	4	,	,	PUNCT
ftr-453	1646	5	charity	charity	NOUN
ftr-453	1646	6	will	will	AUX
ftr-453	1646	7	be	be	AUX
ftr-453	1646	8	relieved	relieve	VERB
ftr-453	1646	9	of	of	ADP
ftr-453	1646	10	the	the	DET
ftr-453	1646	11	unfairness	unfairness	NOUN
ftr-453	1646	12	resulting	result	VERB
ftr-453	1646	13	from	from	ADP
ftr-453	1646	14	its	its	PRON
ftr-453	1646	15	inability	inability	NOUN
ftr-453	1646	16	to	to	PART
ftr-453	1646	17	know	know	VERB
ftr-453	1646	18	whether	whether	SCONJ
ftr-453	1646	19	a	a	DET
ftr-453	1646	20	taxable	taxable	ADJ
ftr-453	1646	21	participant	participant	NOUN
ftr-453	1646	22	is	be	AUX
ftr-453	1646	23	perpetrating	perpetrate	VERB
ftr-453	1646	24	a	a	DET
ftr-453	1646	25	tax	tax	NOUN
ftr-453	1646	26	shelter	shelter	NOUN
ftr-453	1646	27	with	with	ADP
ftr-453	1646	28	charity	charity	NOUN
ftr-453	1646	29	’s	’s	PART
ftr-453	1646	30	assistance	assistance	NOUN
ftr-453	1646	31	or	or	CCONJ
ftr-453	1646	32	even	even	ADV
ftr-453	1646	33	whether	whether	SCONJ
ftr-453	1646	34	a	a	DET
ftr-453	1646	35	transaction	transaction	NOUN
ftr-453	1646	36	constitutes	constitute	VERB
ftr-453	1646	37	a	a	DET
ftr-453	1646	38	tax	tax	NOUN
ftr-453	1646	39	shelter	shelter	NOUN
ftr-453	1646	40	in	in	ADP
ftr-453	1646	41	light	light	NOUN
ftr-453	1646	42	of	of	ADP
ftr-453	1646	43	another	another	DET
ftr-453	1646	44	taxpayer	taxpayer	NOUN
ftr-453	1646	45	’s	’s	PART
ftr-453	1646	46	tax	tax	NOUN
ftr-453	1646	47	attributes	attribute	NOUN
ftr-453	1646	48	or	or	CCONJ
ftr-453	1646	49	motives	motive	NOUN
ftr-453	1646	50	.	.	PUNCT
ftr-453	1647	1	likewise	likewise	ADV
ftr-453	1647	2	,	,	PUNCT
ftr-453	1647	3	the234	the234	NOUN
ftr-453	1647	4	service	service	NOUN
ftr-453	1647	5	will	will	AUX
ftr-453	1647	6	not	not	PART
ftr-453	1647	7	be	be	AUX
ftr-453	1647	8	rendered	render	VERB
ftr-453	1647	9	powerless	powerless	ADJ
ftr-453	1647	10	by	by	ADP
ftr-453	1647	11	charity	charity	NOUN
ftr-453	1647	12	’s	’s	PART
ftr-453	1647	13	practical	practical	ADJ
ftr-453	1647	14	inability	inability	NOUN
ftr-453	1647	15	to	to	PART
ftr-453	1647	16	know	know	VERB
ftr-453	1647	17	,	,	PUNCT
ftr-453	1647	18	or	or	CCONJ
ftr-453	1647	19	its	its	PRON
ftr-453	1647	20	self	self	NOUN
ftr-453	1647	21	-	-	PUNCT
ftr-453	1647	22	preserving	preserve	VERB
ftr-453	1647	23	desire	desire	NOUN
ftr-453	1647	24	to	to	PART
ftr-453	1647	25	maintain	maintain	VERB
ftr-453	1647	26	ignorance	ignorance	NOUN
ftr-453	1647	27	with	with	ADP
ftr-453	1647	28	respect	respect	NOUN
ftr-453	1647	29	to	to	ADP
ftr-453	1647	30	important	important	ADJ
ftr-453	1647	31	facts	fact	NOUN
ftr-453	1647	32	.	.	PUNCT
ftr-453	1648	1	the	the	DET
ftr-453	1648	2	knowledge	knowledge	NOUN
ftr-453	1648	3	problem	problem	NOUN
ftr-453	1648	4	can	can	AUX
ftr-453	1648	5	be	be	AUX
ftr-453	1648	6	solved	solve	VERB
ftr-453	1648	7	by	by	ADP
ftr-453	1648	8	requiring	require	VERB
ftr-453	1648	9	that	that	SCONJ
ftr-453	1648	10	charity	charity	NOUN
ftr-453	1648	11	make	make	VERB
ftr-453	1648	12	a	a	DET
ftr-453	1648	13	simple	simple	ADJ
ftr-453	1648	14	inquiry	inquiry	NOUN
ftr-453	1648	15	prior	prior	ADV
ftr-453	1648	16	to	to	ADP
ftr-453	1648	17	entering	enter	VERB
ftr-453	1648	18	into	into	ADP
ftr-453	1648	19	certain	certain	ADJ
ftr-453	1648	20	transactions	transaction	NOUN
ftr-453	1648	21	.	.	PUNCT
ftr-453	1649	1	to	to	PART
ftr-453	1649	2	eliminate	eliminate	VERB
ftr-453	1649	3	the	the	DET
ftr-453	1649	4	minimal	minimal	ADJ
ftr-453	1649	5	nuisance	nuisance	ADJ
ftr-453	1649	6	cases	case	NOUN
ftr-453	1649	7	,	,	PUNCT
ftr-453	1649	8	an	an	DET
ftr-453	1649	9	inquiry	inquiry	NOUN
ftr-453	1649	10	might	might	AUX
ftr-453	1649	11	only	only	ADV
ftr-453	1649	12	be	be	AUX
ftr-453	1649	13	required	require	VERB
ftr-453	1649	14	in	in	ADP
ftr-453	1649	15	cases	case	NOUN
ftr-453	1649	16	involving	involve	VERB
ftr-453	1649	17	amounts	amount	NOUN
ftr-453	1649	18	above	above	ADP
ftr-453	1649	19	a	a	DET
ftr-453	1649	20	certain	certain	ADJ
ftr-453	1649	21	threshold	threshold	NOUN
ftr-453	1649	22	level	level	NOUN
ftr-453	1649	23	.	.	PUNCT
ftr-453	1650	1	235	235	NUM
ftr-453	1651	1	if	if	SCONJ
ftr-453	1651	2	charity	charity	NOUN
ftr-453	1651	3	so	so	ADV
ftr-453	1651	4	inquires	inquire	VERB
ftr-453	1651	5	and	and	CCONJ
ftr-453	1651	6	a	a	DET
ftr-453	1651	7	taxable	taxable	ADJ
ftr-453	1651	8	participant	participant	NOUN
ftr-453	1651	9	responds	respond	VERB
ftr-453	1651	10	negatively	negatively	ADV
ftr-453	1651	11	,	,	PUNCT
ftr-453	1651	12	charity	charity	NOUN
ftr-453	1651	13	should	should	AUX
ftr-453	1651	14	be	be	AUX
ftr-453	1651	15	immune	immune	ADJ
ftr-453	1651	16	from	from	ADP
ftr-453	1651	17	liability	liability	NOUN
ftr-453	1651	18	even	even	ADV
ftr-453	1651	19	if	if	SCONJ
ftr-453	1651	20	the	the	DET
ftr-453	1651	21	transaction	transaction	NOUN
ftr-453	1651	22	is	be	AUX
ftr-453	1651	23	later	later	ADV
ftr-453	1651	24	determined	determined	ADJ
ftr-453	1651	25	to	to	PART
ftr-453	1651	26	be	be	AUX
ftr-453	1651	27	a	a	DET
ftr-453	1651	28	tax	tax	NOUN
ftr-453	1651	29	shelter	shelter	NOUN
ftr-453	1651	30	.	.	PUNCT
ftr-453	1652	1	if	if	SCONJ
ftr-453	1652	2	,	,	PUNCT
ftr-453	1652	3	on	on	ADP
ftr-453	1652	4	the	the	DET
ftr-453	1652	5	other	other	ADJ
ftr-453	1652	6	hand	hand	NOUN
ftr-453	1652	7	,	,	PUNCT
ftr-453	1652	8	a	a	DET
ftr-453	1652	9	taxable	taxable	ADJ
ftr-453	1652	10	participant	participant	NOUN
ftr-453	1652	11	responds	respond	VERB
ftr-453	1652	12	affirmatively	affirmatively	ADV
ftr-453	1652	13	,	,	PUNCT
ftr-453	1652	14	there	there	PRON
ftr-453	1652	15	ought	ought	AUX
ftr-453	1652	16	to	to	PART
ftr-453	1652	17	be	be	AUX
ftr-453	1652	18	another	another	DET
ftr-453	1652	19	step	step	NOUN
ftr-453	1652	20	acknowledging	acknowledge	VERB
ftr-453	1652	21	that	that	SCONJ
ftr-453	1652	22	charity	charity	NOUN
ftr-453	1652	23	may	may	AUX
ftr-453	1652	24	have	have	VERB
ftr-453	1652	25	legitimate	legitimate	ADJ
ftr-453	1652	26	reasons	reason	NOUN
ftr-453	1652	27	for	for	ADP
ftr-453	1652	28	participating	participate	VERB
ftr-453	1652	29	in	in	ADP
ftr-453	1652	30	the	the	DET
ftr-453	1652	31	transaction	transaction	NOUN
ftr-453	1652	32	wholly	wholly	ADV
ftr-453	1652	33	apart	apart	ADV
ftr-453	1652	34	from	from	ADP
ftr-453	1652	35	the	the	DET
ftr-453	1652	36	potential	potential	ADJ
ftr-453	1652	37	bad	bad	ADJ
ftr-453	1652	38	acts	act	NOUN
ftr-453	1652	39	of	of	ADP
ftr-453	1652	40	one	one	NUM
ftr-453	1652	41	or	or	CCONJ
ftr-453	1652	42	more	more	ADV
ftr-453	1652	43	taxable	taxable	ADJ
ftr-453	1652	44	participants	participant	NOUN
ftr-453	1652	45	.	.	PUNCT
ftr-453	1653	1	thus	thus	ADV
ftr-453	1653	2	,	,	PUNCT
ftr-453	1653	3	charity	charity	NOUN
ftr-453	1653	4	should	should	AUX
ftr-453	1653	5	be	be	AUX
ftr-453	1653	6	allowed	allow	VERB
ftr-453	1653	7	to	to	PART
ftr-453	1653	8	proceed	proceed	VERB
ftr-453	1653	9	in	in	ADP
ftr-453	1653	10	the	the	DET
ftr-453	1653	11	transaction	transaction	NOUN
ftr-453	1653	12	,	,	PUNCT
ftr-453	1653	13	even	even	ADV
ftr-453	1653	14	after	after	ADP
ftr-453	1653	15	receiving	receive	VERB
ftr-453	1653	16	an	an	DET
ftr-453	1653	17	affirmative	affirmative	ADJ
ftr-453	1653	18	response	response	NOUN
ftr-453	1653	19	,	,	PUNCT
ftr-453	1653	20	if	if	SCONJ
ftr-453	1653	21	it	it	PRON
ftr-453	1653	22	can	can	AUX
ftr-453	1653	23	demonstrate	demonstrate	VERB
ftr-453	1653	24	that	that	SCONJ
ftr-453	1653	25	the	the	DET
ftr-453	1653	26	transaction	transaction	NOUN
ftr-453	1653	27	is	be	AUX
ftr-453	1653	28	part	part	NOUN
ftr-453	1653	29	of	of	ADP
ftr-453	1653	30	charity	charity	NOUN
ftr-453	1653	31	’s	’s	PART
ftr-453	1653	32	ordinary	ordinary	ADJ
ftr-453	1653	33	operations	operation	NOUN
ftr-453	1653	34	and	and	CCONJ
ftr-453	1653	35	that	that	PRON
ftr-453	1653	36	charity	charity	NOUN
ftr-453	1653	37	would	would	AUX
ftr-453	1653	38	have	have	AUX
ftr-453	1653	39	so	so	ADV
ftr-453	1653	40	participated	participate	VERB
ftr-453	1653	41	irrespective	irrespective	ADV
ftr-453	1653	42	of	of	ADP
ftr-453	1653	43	the	the	DET
ftr-453	1653	44	motives	motive	NOUN
ftr-453	1653	45	and	and	CCONJ
ftr-453	1653	46	actions	action	NOUN
ftr-453	1653	47	of	of	ADP
ftr-453	1653	48	a	a	DET
ftr-453	1653	49	taxable	taxable	ADJ
ftr-453	1653	50	party	party	NOUN
ftr-453	1653	51	.	.	PUNCT
ftr-453	1654	1	in	in	ADP
ftr-453	1654	2	this	this	DET
ftr-453	1654	3	manner,236	manner,236	PROPN
ftr-453	1654	4	charity	charity	NOUN
ftr-453	1654	5	will	will	AUX
ftr-453	1654	6	not	not	PART
ftr-453	1654	7	be	be	AUX
ftr-453	1654	8	punished	punish	VERB
ftr-453	1654	9	for	for	ADP
ftr-453	1654	10	the	the	DET
ftr-453	1654	11	bad	bad	ADJ
ftr-453	1654	12	acts	act	NOUN
ftr-453	1654	13	of	of	ADP
ftr-453	1654	14	another	another	DET
ftr-453	1654	15	taxpayer	taxpayer	NOUN
ftr-453	1654	16	.	.	PUNCT
ftr-453	1655	1	the	the	DET
ftr-453	1655	2	potential	potential	ADJ
ftr-453	1655	3	distortion	distortion	NOUN
ftr-453	1655	4	caused	cause	VERB
ftr-453	1655	5	by	by	ADP
ftr-453	1655	6	prohibiting	prohibit	VERB
ftr-453	1655	7	charity	charity	NOUN
ftr-453	1655	8	’s	’s	PART
ftr-453	1655	9	legitimate	legitimate	ADJ
ftr-453	1655	10	transaction	transaction	NOUN
ftr-453	1655	11	merely	merely	ADV
ftr-453	1655	12	because	because	SCONJ
ftr-453	1655	13	of	of	ADP
ftr-453	1655	14	the	the	DET
ftr-453	1655	15	potential	potential	NOUN
ftr-453	1655	16	for	for	ADP
ftr-453	1655	17	abuse	abuse	NOUN
ftr-453	1655	18	by	by	ADP
ftr-453	1655	19	another	another	DET
ftr-453	1655	20	taxpayer	taxpayer	NOUN
ftr-453	1655	21	would	would	AUX
ftr-453	1655	22	also	also	ADV
ftr-453	1655	23	be	be	AUX
ftr-453	1655	24	eliminated	eliminate	VERB
ftr-453	1655	25	.	.	PUNCT
ftr-453	1656	1	implementation	implementation	NOUN
ftr-453	1656	2	,	,	PUNCT
ftr-453	1656	3	of	of	ADP
ftr-453	1656	4	course	course	NOUN
ftr-453	1656	5	,	,	PUNCT
ftr-453	1656	6	is	be	AUX
ftr-453	1656	7	dependent	dependent	ADJ
ftr-453	1656	8	upon	upon	SCONJ
ftr-453	1656	9	charity	charity	NOUN
ftr-453	1656	10	making	make	VERB
ftr-453	1656	11	an	an	DET
ftr-453	1656	12	inquiry	inquiry	NOUN
ftr-453	1656	13	and	and	CCONJ
ftr-453	1656	14	its	its	PRON
ftr-453	1656	15	proving	proving	NOUN
ftr-453	1656	16	that	that	SCONJ
ftr-453	1656	17	the	the	DET
ftr-453	1656	18	transaction	transaction	NOUN
ftr-453	1656	19	,	,	PUNCT
ftr-453	1656	20	though	though	SCONJ
ftr-453	1656	21	known	know	VERB
ftr-453	1656	22	to	to	PART
ftr-453	1656	23	support	support	VERB
ftr-453	1656	24	a	a	DET
ftr-453	1656	25	tax	tax	NOUN
ftr-453	1656	26	shelter	shelter	NOUN
ftr-453	1656	27	,	,	PUNCT
ftr-453	1656	28	is	be	AUX
ftr-453	1656	29	consistent	consistent	ADJ
ftr-453	1656	30	with	with	ADP
ftr-453	1656	31	charity	charity	NOUN
ftr-453	1656	32	’s	’s	PART
ftr-453	1656	33	legitimate	legitimate	ADJ
ftr-453	1656	34	purpose	purpose	NOUN
ftr-453	1656	35	for	for	ADP
ftr-453	1656	36	which	which	PRON
ftr-453	1656	37	tax	tax	NOUN
ftr-453	1656	38	exemption	exemption	NOUN
ftr-453	1656	39	is	be	AUX
ftr-453	1656	40	granted	grant	VERB
ftr-453	1656	41	.	.	PUNCT
ftr-453	1657	1	one	one	NUM
ftr-453	1657	2	way	way	NOUN
ftr-453	1657	3	of	of	ADP
ftr-453	1657	4	encouraging	encourage	VERB
ftr-453	1657	5	charity	charity	NOUN
ftr-453	1657	6	to	to	PART
ftr-453	1657	7	make	make	VERB
ftr-453	1657	8	the	the	DET
ftr-453	1657	9	inquiry	inquiry	NOUN
ftr-453	1657	10	is	be	AUX
ftr-453	1657	11	by	by	ADP
ftr-453	1657	12	granting	grant	VERB
ftr-453	1657	13	immunity	immunity	NOUN
ftr-453	1657	14	when	when	SCONJ
ftr-453	1657	15	the	the	DET
ftr-453	1657	16	inquiry	inquiry	NOUN
ftr-453	1657	17	is	be	AUX
ftr-453	1657	18	answered	answer	VERB
ftr-453	1657	19	in	in	ADP
ftr-453	1657	20	the	the	DET
ftr-453	1657	21	negative	negative	NOUN
ftr-453	1657	22	.	.	PUNCT
ftr-453	1658	1	because	because	SCONJ
ftr-453	1658	2	charity	charity	NOUN
ftr-453	1658	3	can	can	AUX
ftr-453	1658	4	still	still	ADV
ftr-453	1658	5	avoid	avoid	VERB
ftr-453	1658	6	liability	liability	NOUN
ftr-453	1658	7	under	under	ADP
ftr-453	1658	8	the	the	DET
ftr-453	1658	9	proposal	proposal	NOUN
ftr-453	1658	10	by	by	ADP
ftr-453	1658	11	proving	prove	VERB
ftr-453	1658	12	a	a	DET
ftr-453	1658	13	legitimate	legitimate	ADJ
ftr-453	1658	14	purpose	purpose	NOUN
ftr-453	1658	15	,	,	PUNCT
ftr-453	1658	16	it	it	PRON
ftr-453	1658	17	might	might	AUX
ftr-453	1658	18	still	still	ADV
ftr-453	1658	19	forego	forego	VERB
ftr-453	1658	20	the	the	DET
ftr-453	1658	21	inquiry	inquiry	NOUN
ftr-453	1658	22	despite	despite	SCONJ
ftr-453	1658	23	the	the	DET
ftr-453	1658	24	potential	potential	NOUN
ftr-453	1658	25	for	for	ADP
ftr-453	1658	26	complete	complete	ADJ
ftr-453	1658	27	immunity	immunity	NOUN
ftr-453	1658	28	.	.	PUNCT
ftr-453	1659	1	this	this	PRON
ftr-453	1659	2	would	would	AUX
ftr-453	1659	3	unnecessarily	unnecessarily	ADV
ftr-453	1659	4	eliminate	eliminate	VERB
ftr-453	1659	5	one	one	NUM
ftr-453	1659	6	level	level	NOUN
ftr-453	1659	7	of	of	ADP
ftr-453	1659	8	discouragement	discouragement	NOUN
ftr-453	1659	9	.	.	PUNCT
ftr-453	1660	1	a	a	DET
ftr-453	1660	2	way	way	NOUN
ftr-453	1660	3	to	to	PART
ftr-453	1660	4	counteract	counteract	VERB
ftr-453	1660	5	this	this	DET
ftr-453	1660	6	234	234	NUM
ftr-453	1660	7	.	.	PUNCT
ftr-453	1661	1	in	in	ADP
ftr-453	1661	2	general	general	ADJ
ftr-453	1661	3	,	,	PUNCT
ftr-453	1661	4	the	the	DET
ftr-453	1661	5	disclosure	disclosure	NOUN
ftr-453	1661	6	provisions	provision	NOUN
ftr-453	1661	7	define	define	VERB
ftr-453	1661	8	tax	tax	NOUN
ftr-453	1661	9	shelters	shelter	NOUN
ftr-453	1661	10	consistent	consistent	ADJ
ftr-453	1661	11	with	with	ADP
ftr-453	1661	12	the	the	DET
ftr-453	1661	13	definitions	definition	NOUN
ftr-453	1661	14	described	describe	VERB
ftr-453	1661	15	by	by	ADP
ftr-453	1661	16	professors	professor	NOUN
ftr-453	1661	17	johnson	johnson	PROPN
ftr-453	1661	18	,	,	PUNCT
ftr-453	1661	19	see	see	VERB
ftr-453	1661	20	supra	supra	PROPN
ftr-453	1661	21	note	note	PROPN
ftr-453	1661	22	19	19	NUM
ftr-453	1661	23	,	,	PUNCT
ftr-453	1661	24	and	and	CCONJ
ftr-453	1661	25	bankman	bankman	NOUN
ftr-453	1661	26	,	,	PUNCT
ftr-453	1661	27	supra	supra	PROPN
ftr-453	1661	28	note	note	NOUN
ftr-453	1661	29	4	4	NUM
ftr-453	1661	30	.	.	X
ftr-453	1662	1	for	for	ADP
ftr-453	1662	2	example	example	NOUN
ftr-453	1662	3	,	,	PUNCT
ftr-453	1662	4	regs	reg	NOUN
ftr-453	1662	5	.	.	PUNCT
ftr-453	1663	1	§	§	PROPN
ftr-453	1663	2	301.6111	301.6111	NUM
ftr-453	1663	3	-	-	SYM
ftr-453	1663	4	2	2	NUM
ftr-453	1663	5	t	t	NOUN
ftr-453	1663	6	uses	use	VERB
ftr-453	1663	7	the	the	DET
ftr-453	1663	8	economic	economic	ADJ
ftr-453	1663	9	substance	substance	NOUN
ftr-453	1663	10	definition	definition	NOUN
ftr-453	1663	11	preferred	prefer	VERB
ftr-453	1663	12	by	by	ADP
ftr-453	1663	13	professor	professor	NOUN
ftr-453	1663	14	johnson	johnson	PROPN
ftr-453	1663	15	(	(	PUNCT
ftr-453	1663	16	i.e.	i.e.	X
ftr-453	1663	17	,	,	PUNCT
ftr-453	1663	18	present	present	ADJ
ftr-453	1663	19	value	value	NOUN
ftr-453	1663	20	of	of	ADP
ftr-453	1663	21	taxpayer	taxpayer	NOUN
ftr-453	1663	22	’s	’s	PART
ftr-453	1663	23	expected	expect	VERB
ftr-453	1663	24	pre	pre	ADJ
ftr-453	1663	25	-	-	ADJ
ftr-453	1663	26	tax	tax	ADJ
ftr-453	1663	27	profit	profit	NOUN
ftr-453	1663	28	is	be	AUX
ftr-453	1663	29	insignificant	insignificant	ADJ
ftr-453	1663	30	relative	relative	ADJ
ftr-453	1663	31	to	to	ADP
ftr-453	1663	32	taxpayer	taxpayer	NOUN
ftr-453	1663	33	’s	’s	PART
ftr-453	1663	34	tax	tax	NOUN
ftr-453	1663	35	savings	saving	NOUN
ftr-453	1663	36	from	from	ADP
ftr-453	1663	37	the	the	DET
ftr-453	1663	38	transaction	transaction	NOUN
ftr-453	1663	39	)	)	PUNCT
ftr-453	1663	40	.	.	PUNCT
ftr-453	1664	1	regs	regs	PROPN
ftr-453	1664	2	.	.	PUNCT
ftr-453	1665	1	§	§	PROPN
ftr-453	1665	2	1.6011	1.6011	NUM
ftr-453	1665	3	-	-	PUNCT
ftr-453	1665	4	4t(a)(3	4t(a)(3	NUM
ftr-453	1665	5	)	)	PUNCT
ftr-453	1665	6	defines	define	VERB
ftr-453	1665	7	tax	tax	NOUN
ftr-453	1665	8	shelters	shelter	NOUN
ftr-453	1665	9	by	by	ADP
ftr-453	1665	10	reference	reference	NOUN
ftr-453	1665	11	to	to	ADP
ftr-453	1665	12	a	a	DET
ftr-453	1665	13	list	list	NOUN
ftr-453	1665	14	of	of	ADP
ftr-453	1665	15	factors	factor	NOUN
ftr-453	1665	16	similar	similar	ADJ
ftr-453	1665	17	to	to	ADP
ftr-453	1665	18	those	those	PRON
ftr-453	1665	19	outlined	outline	VERB
ftr-453	1665	20	by	by	ADP
ftr-453	1665	21	professor	professor	NOUN
ftr-453	1665	22	bankman	bankman	NOUN
ftr-453	1665	23	,	,	PUNCT
ftr-453	1665	24	including	include	VERB
ftr-453	1665	25	the	the	DET
ftr-453	1665	26	participation	participation	NOUN
ftr-453	1665	27	of	of	ADP
ftr-453	1665	28	a	a	DET
ftr-453	1665	29	tax	tax	NOUN
ftr-453	1665	30	exempt	exempt	ADJ
ftr-453	1665	31	entity	entity	NOUN
ftr-453	1665	32	.	.	PUNCT
ftr-453	1666	1	235	235	NUM
ftr-453	1666	2	.	.	PUNCT
ftr-453	1666	3	cf	cf	NOUN
ftr-453	1666	4	.	.	PUNCT
ftr-453	1666	5	regs	regs	PROPN
ftr-453	1666	6	.	.	PUNCT
ftr-453	1667	1	§	§	PROPN
ftr-453	1667	2	301.6111	301.6111	PROPN
ftr-453	1667	3	-	-	SYM
ftr-453	1667	4	4t(b)(4	4t(b)(4	NUM
ftr-453	1667	5	)	)	PUNCT
ftr-453	1667	6	(	(	PUNCT
ftr-453	1667	7	excluding	exclude	VERB
ftr-453	1667	8	from	from	ADP
ftr-453	1667	9	the	the	DET
ftr-453	1667	10	definition	definition	NOUN
ftr-453	1667	11	of	of	ADP
ftr-453	1667	12	tax	tax	NOUN
ftr-453	1667	13	shelters	shelter	NOUN
ftr-453	1667	14	certain	certain	ADJ
ftr-453	1667	15	transactions	transaction	NOUN
ftr-453	1667	16	if	if	SCONJ
ftr-453	1667	17	the	the	DET
ftr-453	1667	18	reasonably	reasonably	ADV
ftr-453	1667	19	expected	expect	VERB
ftr-453	1667	20	tax	tax	NOUN
ftr-453	1667	21	benefits	benefit	NOUN
ftr-453	1667	22	do	do	AUX
ftr-453	1667	23	not	not	PART
ftr-453	1667	24	exceed	exceed	VERB
ftr-453	1667	25	$	$	SYM
ftr-453	1667	26	5	5	NUM
ftr-453	1667	27	million	million	NUM
ftr-453	1667	28	in	in	ADP
ftr-453	1667	29	a	a	DET
ftr-453	1667	30	single	single	ADJ
ftr-453	1667	31	year	year	NOUN
ftr-453	1667	32	or	or	CCONJ
ftr-453	1667	33	$	$	SYM
ftr-453	1667	34	10	10	NUM
ftr-453	1667	35	million	million	NUM
ftr-453	1667	36	in	in	ADP
ftr-453	1667	37	any	any	DET
ftr-453	1667	38	combination	combination	NOUN
ftr-453	1667	39	of	of	ADP
ftr-453	1667	40	years	year	NOUN
ftr-453	1667	41	)	)	PUNCT
ftr-453	1667	42	.	.	PUNCT
ftr-453	1668	1	the	the	DET
ftr-453	1668	2	threshold	threshold	NOUN
ftr-453	1668	3	level	level	NOUN
ftr-453	1668	4	should	should	AUX
ftr-453	1668	5	not	not	PART
ftr-453	1668	6	be	be	AUX
ftr-453	1668	7	selected	select	VERB
ftr-453	1668	8	arbitrarily	arbitrarily	ADV
ftr-453	1668	9	,	,	PUNCT
ftr-453	1668	10	of	of	ADP
ftr-453	1668	11	course	course	NOUN
ftr-453	1668	12	,	,	PUNCT
ftr-453	1668	13	but	but	CCONJ
ftr-453	1668	14	with	with	ADP
ftr-453	1668	15	an	an	DET
ftr-453	1668	16	eye	eye	NOUN
ftr-453	1668	17	towards	towards	ADP
ftr-453	1668	18	eliminating	eliminate	VERB
ftr-453	1668	19	the	the	DET
ftr-453	1668	20	nuisance	nuisance	NOUN
ftr-453	1668	21	,	,	PUNCT
ftr-453	1668	22	de	de	X
ftr-453	1668	23	minimis	minimis	NOUN
ftr-453	1668	24	cases	case	NOUN
ftr-453	1668	25	without	without	ADP
ftr-453	1668	26	also	also	ADV
ftr-453	1668	27	providing	provide	VERB
ftr-453	1668	28	loopholes	loophole	NOUN
ftr-453	1668	29	for	for	ADP
ftr-453	1668	30	the	the	DET
ftr-453	1668	31	more	more	ADV
ftr-453	1668	32	serious	serious	ADJ
ftr-453	1668	33	cases	case	NOUN
ftr-453	1668	34	.	.	PUNCT
ftr-453	1669	1	236	236	NUM
ftr-453	1669	2	.	.	PUNCT
ftr-453	1669	3	cf	cf	NOUN
ftr-453	1669	4	.	.	PUNCT
ftr-453	1669	5	regs	regs	PROPN
ftr-453	1669	6	.	.	PUNCT
ftr-453	1670	1	§	§	PROPN
ftr-453	1670	2	1.6011	1.6011	NUM
ftr-453	1670	3	-	-	SYM
ftr-453	1670	4	4t(b)(3)(ii	4t(b)(3)(ii	NOUN
ftr-453	1670	5	)	)	PUNCT
ftr-453	1670	6	(	(	PUNCT
ftr-453	1670	7	transaction	transaction	NOUN
ftr-453	1670	8	is	be	AUX
ftr-453	1670	9	not	not	PART
ftr-453	1670	10	a	a	DET
ftr-453	1670	11	tax	tax	NOUN
ftr-453	1670	12	shelter	shelter	NOUN
ftr-453	1670	13	with	with	ADP
ftr-453	1670	14	respect	respect	NOUN
ftr-453	1670	15	to	to	ADP
ftr-453	1670	16	a	a	DET
ftr-453	1670	17	taxpayer	taxpayer	NOUN
ftr-453	1670	18	if	if	SCONJ
ftr-453	1670	19	the	the	DET
ftr-453	1670	20	taxpayer	taxpayer	NOUN
ftr-453	1670	21	entered	enter	VERB
ftr-453	1670	22	into	into	ADP
ftr-453	1670	23	the	the	DET
ftr-453	1670	24	transaction	transaction	NOUN
ftr-453	1670	25	in	in	ADP
ftr-453	1670	26	the	the	DET
ftr-453	1670	27	ordinary	ordinary	ADJ
ftr-453	1670	28	course	course	NOUN
ftr-453	1670	29	of	of	ADP
ftr-453	1670	30	business	business	NOUN
ftr-453	1670	31	and	and	CCONJ
ftr-453	1670	32	would	would	AUX
ftr-453	1670	33	have	have	AUX
ftr-453	1670	34	done	do	VERB
ftr-453	1670	35	so	so	ADV
ftr-453	1670	36	irrespective	irrespective	ADV
ftr-453	1670	37	of	of	ADP
ftr-453	1670	38	federal	federal	ADJ
ftr-453	1670	39	income	income	NOUN
ftr-453	1670	40	tax	tax	NOUN
ftr-453	1670	41	benefits	benefit	NOUN
ftr-453	1670	42	)	)	PUNCT
ftr-453	1670	43	.	.	PUNCT
ftr-453	1671	1	2001	2001	NUM
ftr-453	1671	2	]	]	PUNCT
ftr-453	1671	3	when	when	SCONJ
ftr-453	1671	4	charity	charity	NOUN
ftr-453	1671	5	aids	aids	PROPN
ftr-453	1671	6	tax	tax	NOUN
ftr-453	1671	7	shelters	shelter	NOUN
ftr-453	1671	8	823	823	NUM
ftr-453	1671	9	effect	effect	NOUN
ftr-453	1671	10	would	would	AUX
ftr-453	1671	11	be	be	AUX
ftr-453	1671	12	by	by	ADP
ftr-453	1671	13	use	use	NOUN
ftr-453	1671	14	of	of	ADP
ftr-453	1671	15	a	a	DET
ftr-453	1671	16	burden	burden	NOUN
ftr-453	1671	17	-	-	PUNCT
ftr-453	1671	18	shifting	shift	VERB
ftr-453	1671	19	tool	tool	NOUN
ftr-453	1671	20	.	.	PUNCT
ftr-453	1672	1	if	if	SCONJ
ftr-453	1672	2	charity	charity	NOUN
ftr-453	1672	3	makes	make	VERB
ftr-453	1672	4	the	the	DET
ftr-453	1672	5	inquiry	inquiry	NOUN
ftr-453	1672	6	,	,	PUNCT
ftr-453	1672	7	and	and	CCONJ
ftr-453	1672	8	the	the	DET
ftr-453	1672	9	response	response	NOUN
ftr-453	1672	10	is	be	AUX
ftr-453	1672	11	in	in	ADP
ftr-453	1672	12	the	the	DET
ftr-453	1672	13	affirmative	affirmative	ADJ
ftr-453	1672	14	,	,	PUNCT
ftr-453	1672	15	no	no	DET
ftr-453	1672	16	sanction	sanction	NOUN
ftr-453	1672	17	should	should	AUX
ftr-453	1672	18	apply	apply	VERB
ftr-453	1672	19	unless	unless	SCONJ
ftr-453	1672	20	the	the	DET
ftr-453	1672	21	government	government	NOUN
ftr-453	1672	22	proves	prove	VERB
ftr-453	1672	23	by	by	ADP
ftr-453	1672	24	clear	clear	ADJ
ftr-453	1672	25	and	and	CCONJ
ftr-453	1672	26	convincing	convincing	ADJ
ftr-453	1672	27	evidence	evidence	NOUN
ftr-453	1672	28	that	that	SCONJ
ftr-453	1672	29	the	the	DET
ftr-453	1672	30	transaction	transaction	NOUN
ftr-453	1672	31	is	be	AUX
ftr-453	1672	32	unrelated	unrelated	ADJ
ftr-453	1672	33	to	to	ADP
ftr-453	1672	34	the	the	DET
ftr-453	1672	35	accomplishment	accomplishment	NOUN
ftr-453	1672	36	of	of	ADP
ftr-453	1672	37	a	a	DET
ftr-453	1672	38	charitable	charitable	ADJ
ftr-453	1672	39	purpose	purpose	NOUN
ftr-453	1672	40	.	.	PUNCT
ftr-453	1673	1	the	the	DET
ftr-453	1673	2	making	making	NOUN
ftr-453	1673	3	of	of	ADP
ftr-453	1673	4	the	the	DET
ftr-453	1673	5	inquiry	inquiry	NOUN
ftr-453	1673	6	should	should	AUX
ftr-453	1673	7	create	create	VERB
ftr-453	1673	8	a	a	DET
ftr-453	1673	9	presumption	presumption	NOUN
ftr-453	1673	10	,	,	PUNCT
ftr-453	1673	11	however	however	ADV
ftr-453	1673	12	the	the	DET
ftr-453	1673	13	inquiry	inquiry	NOUN
ftr-453	1673	14	is	be	AUX
ftr-453	1673	15	answered	answer	VERB
ftr-453	1673	16	,	,	PUNCT
ftr-453	1673	17	that	that	SCONJ
ftr-453	1673	18	the	the	DET
ftr-453	1673	19	transaction	transaction	NOUN
ftr-453	1673	20	is	be	AUX
ftr-453	1673	21	legitimate	legitimate	ADJ
ftr-453	1673	22	from	from	ADP
ftr-453	1673	23	charity	charity	NOUN
ftr-453	1673	24	’s	’s	PART
ftr-453	1673	25	viewpoint	viewpoint	NOUN
ftr-453	1673	26	and	and	CCONJ
ftr-453	1673	27	therefore	therefore	ADV
ftr-453	1673	28	not	not	PART
ftr-453	1673	29	an	an	DET
ftr-453	1673	30	appropriate	appropriate	ADJ
ftr-453	1673	31	occasion	occasion	NOUN
ftr-453	1673	32	for	for	ADP
ftr-453	1673	33	sanction	sanction	NOUN
ftr-453	1673	34	.	.	PUNCT
ftr-453	1674	1	if	if	SCONJ
ftr-453	1674	2	the	the	DET
ftr-453	1674	3	answer	answer	NOUN
ftr-453	1674	4	to	to	ADP
ftr-453	1674	5	the	the	DET
ftr-453	1674	6	inquiry	inquiry	NOUN
ftr-453	1674	7	is	be	AUX
ftr-453	1674	8	in	in	ADP
ftr-453	1674	9	the	the	DET
ftr-453	1674	10	negative	negative	NOUN
ftr-453	1674	11	,	,	PUNCT
ftr-453	1674	12	the	the	DET
ftr-453	1674	13	presumption	presumption	NOUN
ftr-453	1674	14	should	should	AUX
ftr-453	1674	15	be	be	AUX
ftr-453	1674	16	irrebuttable	irrebuttable	ADJ
ftr-453	1674	17	.	.	PUNCT
ftr-453	1675	1	if	if	SCONJ
ftr-453	1675	2	the	the	DET
ftr-453	1675	3	answer	answer	NOUN
ftr-453	1675	4	is	be	AUX
ftr-453	1675	5	in	in	ADP
ftr-453	1675	6	the	the	DET
ftr-453	1675	7	affirmative	affirmative	ADJ
ftr-453	1675	8	and	and	CCONJ
ftr-453	1675	9	charity	charity	NOUN
ftr-453	1675	10	proceeds	proceed	NOUN
ftr-453	1675	11	nevertheless	nevertheless	ADV
ftr-453	1675	12	,	,	PUNCT
ftr-453	1675	13	the	the	DET
ftr-453	1675	14	presumption	presumption	NOUN
ftr-453	1675	15	should	should	AUX
ftr-453	1675	16	be	be	AUX
ftr-453	1675	17	rebuttable	rebuttable	ADJ
ftr-453	1675	18	,	,	PUNCT
ftr-453	1675	19	but	but	CCONJ
ftr-453	1675	20	only	only	ADV
ftr-453	1675	21	in	in	ADP
ftr-453	1675	22	compliance	compliance	NOUN
ftr-453	1675	23	with	with	ADP
ftr-453	1675	24	the	the	DET
ftr-453	1675	25	service	service	NOUN
ftr-453	1675	26	’s	’s	PART
ftr-453	1675	27	meeting	meet	VERB
ftr-453	1675	28	a	a	DET
ftr-453	1675	29	high	high	ADJ
ftr-453	1675	30	standard	standard	NOUN
ftr-453	1675	31	.	.	PUNCT
ftr-453	1676	1	on	on	ADP
ftr-453	1676	2	the	the	DET
ftr-453	1676	3	other	other	ADJ
ftr-453	1676	4	hand	hand	NOUN
ftr-453	1676	5	,	,	PUNCT
ftr-453	1676	6	if	if	SCONJ
ftr-453	1676	7	charity	charity	NOUN
ftr-453	1676	8	makes	make	VERB
ftr-453	1676	9	no	no	DET
ftr-453	1676	10	such	such	ADJ
ftr-453	1676	11	inquiry	inquiry	NOUN
ftr-453	1676	12	,	,	PUNCT
ftr-453	1676	13	and	and	CCONJ
ftr-453	1676	14	the	the	DET
ftr-453	1676	15	transaction	transaction	NOUN
ftr-453	1676	16	proves	prove	VERB
ftr-453	1676	17	to	to	PART
ftr-453	1676	18	be	be	AUX
ftr-453	1676	19	a	a	DET
ftr-453	1676	20	tax	tax	NOUN
ftr-453	1676	21	shelter	shelter	NOUN
ftr-453	1676	22	,	,	PUNCT
ftr-453	1676	23	charity	charity	NOUN
ftr-453	1676	24	should	should	AUX
ftr-453	1676	25	be	be	AUX
ftr-453	1676	26	subject	subject	ADJ
ftr-453	1676	27	to	to	ADP
ftr-453	1676	28	sanction	sanction	NOUN
ftr-453	1676	29	unless	unless	SCONJ
ftr-453	1676	30	it	it	PRON
ftr-453	1676	31	proves	prove	VERB
ftr-453	1676	32	by	by	ADP
ftr-453	1676	33	a	a	DET
ftr-453	1676	34	preponderance	preponderance	NOUN
ftr-453	1676	35	of	of	ADP
ftr-453	1676	36	the	the	DET
ftr-453	1676	37	evidence	evidence	NOUN
ftr-453	1676	38	that	that	SCONJ
ftr-453	1676	39	the	the	DET
ftr-453	1676	40	transaction	transaction	NOUN
ftr-453	1676	41	is	be	AUX
ftr-453	1676	42	entirely	entirely	ADV
ftr-453	1676	43	legitimate	legitimate	ADJ
ftr-453	1676	44	solely	solely	ADV
ftr-453	1676	45	from	from	ADP
ftr-453	1676	46	charity	charity	NOUN
ftr-453	1676	47	’s	’s	PART
ftr-453	1676	48	perspective	perspective	NOUN
ftr-453	1676	49	.	.	PUNCT
ftr-453	1677	1	the	the	DET
ftr-453	1677	2	burden	burden	NOUN
ftr-453	1677	3	in	in	ADP
ftr-453	1677	4	cases	case	NOUN
ftr-453	1677	5	when	when	SCONJ
ftr-453	1677	6	charity	charity	NOUN
ftr-453	1677	7	essentially	essentially	ADV
ftr-453	1677	8	fails	fail	VERB
ftr-453	1677	9	in	in	ADP
ftr-453	1677	10	its	its	PRON
ftr-453	1677	11	small237	small237	PROPN
ftr-453	1677	12	civic	civic	ADJ
ftr-453	1677	13	duty	duty	NOUN
ftr-453	1677	14	by	by	ADP
ftr-453	1677	15	making	make	VERB
ftr-453	1677	16	no	no	DET
ftr-453	1677	17	inquiry	inquiry	NOUN
ftr-453	1677	18	should	should	AUX
ftr-453	1677	19	be	be	AUX
ftr-453	1677	20	on	on	ADP
ftr-453	1677	21	charity	charity	NOUN
ftr-453	1677	22	.	.	PUNCT
ftr-453	1678	1	the	the	DET
ftr-453	1678	2	final	final	ADJ
ftr-453	1678	3	barrier	barrier	NOUN
ftr-453	1678	4	to	to	ADP
ftr-453	1678	5	practical	practical	ADJ
ftr-453	1678	6	implementation	implementation	NOUN
ftr-453	1678	7	involves	involve	VERB
ftr-453	1678	8	charity	charity	NOUN
ftr-453	1678	9	’s	’s	PART
ftr-453	1678	10	passive	passive	ADJ
ftr-453	1678	11	investment	investment	NOUN
ftr-453	1678	12	activities	activity	NOUN
ftr-453	1678	13	.	.	PUNCT
ftr-453	1679	1	as	as	SCONJ
ftr-453	1679	2	noted	note	VERB
ftr-453	1679	3	earlier	early	ADV
ftr-453	1679	4	,	,	PUNCT
ftr-453	1679	5	investment	investment	NOUN
ftr-453	1679	6	activities	activity	NOUN
ftr-453	1679	7	are	be	AUX
ftr-453	1679	8	condoned	condone	VERB
ftr-453	1679	9	even	even	ADV
ftr-453	1679	10	though	though	SCONJ
ftr-453	1679	11	they	they	PRON
ftr-453	1679	12	do	do	AUX
ftr-453	1679	13	not	not	PART
ftr-453	1679	14	necessarily	necessarily	ADV
ftr-453	1679	15	achieve	achieve	VERB
ftr-453	1679	16	an	an	DET
ftr-453	1679	17	exempt	exempt	ADJ
ftr-453	1679	18	purpose	purpose	NOUN
ftr-453	1679	19	.	.	PUNCT
ftr-453	1680	1	practical238	practical238	NOUN
ftr-453	1680	2	implementation	implementation	NOUN
ftr-453	1680	3	therefore	therefore	ADV
ftr-453	1680	4	requires	require	VERB
ftr-453	1680	5	another	another	DET
ftr-453	1680	6	way	way	NOUN
ftr-453	1680	7	to	to	PART
ftr-453	1680	8	distinguish	distinguish	VERB
ftr-453	1680	9	charity	charity	NOUN
ftr-453	1680	10	’s	’s	PART
ftr-453	1680	11	legitimate	legitimate	ADJ
ftr-453	1680	12	investment	investment	NOUN
ftr-453	1680	13	activities	activity	NOUN
ftr-453	1680	14	from	from	ADP
ftr-453	1680	15	activities	activity	NOUN
ftr-453	1680	16	that	that	PRON
ftr-453	1680	17	knowingly	knowingly	ADV
ftr-453	1680	18	assist	assist	VERB
ftr-453	1680	19	a	a	DET
ftr-453	1680	20	tax	tax	NOUN
ftr-453	1680	21	shelter	shelter	NOUN
ftr-453	1680	22	.	.	PUNCT
ftr-453	1681	1	perhaps	perhaps	ADV
ftr-453	1681	2	one	one	NUM
ftr-453	1681	3	method	method	NOUN
ftr-453	1681	4	would	would	AUX
ftr-453	1681	5	be	be	AUX
ftr-453	1681	6	to	to	PART
ftr-453	1681	7	require	require	VERB
ftr-453	1681	8	,	,	PUNCT
ftr-453	1681	9	rather	rather	ADV
ftr-453	1681	10	than	than	SCONJ
ftr-453	1681	11	simply	simply	ADV
ftr-453	1681	12	encourage	encourage	VERB
ftr-453	1681	13	,	,	PUNCT
ftr-453	1681	14	charity	charity	NOUN
ftr-453	1681	15	to	to	PART
ftr-453	1681	16	inquire	inquire	VERB
ftr-453	1681	17	whether	whether	SCONJ
ftr-453	1681	18	by	by	ADP
ftr-453	1681	19	its	its	PRON
ftr-453	1681	20	investment	investment	NOUN
ftr-453	1681	21	,	,	PUNCT
ftr-453	1681	22	it	it	PRON
ftr-453	1681	23	is	be	AUX
ftr-453	1681	24	participating	participate	VERB
ftr-453	1681	25	in	in	ADP
ftr-453	1681	26	a	a	DET
ftr-453	1681	27	tax	tax	NOUN
ftr-453	1681	28	shelter	shelter	NOUN
ftr-453	1681	29	.	.	PUNCT
ftr-453	1682	1	something	something	PRON
ftr-453	1682	2	about	about	ADP
ftr-453	1682	3	another	another	DET
ftr-453	1682	4	procedural	procedural	ADJ
ftr-453	1682	5	requirement	requirement	NOUN
ftr-453	1682	6	seems	seem	VERB
ftr-453	1682	7	objectionable	objectionable	ADJ
ftr-453	1682	8	though.239	though.239	NOUN
ftr-453	1682	9	granted	grant	VERB
ftr-453	1682	10	,	,	PUNCT
ftr-453	1682	11	it	it	PRON
ftr-453	1682	12	would	would	AUX
ftr-453	1682	13	be	be	AUX
ftr-453	1682	14	a	a	DET
ftr-453	1682	15	minor	minor	ADJ
ftr-453	1682	16	imposition	imposition	NOUN
ftr-453	1682	17	but	but	CCONJ
ftr-453	1682	18	the	the	DET
ftr-453	1682	19	code	code	NOUN
ftr-453	1682	20	contains	contain	VERB
ftr-453	1682	21	hundreds	hundred	NOUN
ftr-453	1682	22	of	of	ADP
ftr-453	1682	23	minor	minor	ADJ
ftr-453	1682	24	impositions	imposition	NOUN
ftr-453	1682	25	.	.	PUNCT
ftr-453	1683	1	for	for	ADP
ftr-453	1683	2	that	that	DET
ftr-453	1683	3	reason	reason	NOUN
ftr-453	1683	4	alone	alone	ADV
ftr-453	1683	5	,	,	PUNCT
ftr-453	1683	6	one	one	PRON
ftr-453	1683	7	should	should	AUX
ftr-453	1683	8	hesitate	hesitate	VERB
ftr-453	1683	9	to	to	PART
ftr-453	1683	10	impose	impose	VERB
ftr-453	1683	11	yet	yet	ADV
ftr-453	1683	12	another	another	DET
ftr-453	1683	13	“	"	PUNCT
ftr-453	1683	14	minor	minor	ADJ
ftr-453	1683	15	”	"	PUNCT
ftr-453	1683	16	imposition	imposition	NOUN
ftr-453	1683	17	.	.	PUNCT
ftr-453	1684	1	but	but	CCONJ
ftr-453	1684	2	there	there	PRON
ftr-453	1684	3	seems	seem	VERB
ftr-453	1684	4	no	no	DET
ftr-453	1684	5	other	other	ADJ
ftr-453	1684	6	practical	practical	ADJ
ftr-453	1684	7	way	way	NOUN
ftr-453	1684	8	to	to	PART
ftr-453	1684	9	prevent	prevent	VERB
ftr-453	1684	10	charity	charity	NOUN
ftr-453	1684	11	from	from	ADP
ftr-453	1684	12	intentionally	intentionally	ADV
ftr-453	1684	13	sticking	stick	VERB
ftr-453	1684	14	its	its	PRON
ftr-453	1684	15	proverbial	proverbial	ADJ
ftr-453	1684	16	head	head	NOUN
ftr-453	1684	17	in	in	ADP
ftr-453	1684	18	the	the	DET
ftr-453	1684	19	sand	sand	NOUN
ftr-453	1684	20	and	and	CCONJ
ftr-453	1684	21	thereafter	thereafter	ADV
ftr-453	1684	22	disclaiming	disclaim	VERB
ftr-453	1684	23	responsibility	responsibility	NOUN
ftr-453	1684	24	because	because	SCONJ
ftr-453	1684	25	of	of	ADP
ftr-453	1684	26	a	a	DET
ftr-453	1684	27	lack	lack	NOUN
ftr-453	1684	28	of	of	ADP
ftr-453	1684	29	knowledge	knowledge	NOUN
ftr-453	1684	30	.	.	PUNCT
ftr-453	1685	1	and	and	CCONJ
ftr-453	1685	2	after	after	ADV
ftr-453	1685	3	all	all	ADV
ftr-453	1685	4	,	,	PUNCT
ftr-453	1685	5	charity	charity	NOUN
ftr-453	1685	6	is	be	AUX
ftr-453	1685	7	a	a	DET
ftr-453	1685	8	trustee	trustee	NOUN
ftr-453	1685	9	with	with	ADP
ftr-453	1685	10	fiduciary	fiduciary	ADJ
ftr-453	1685	11	responsibility	responsibility	NOUN
ftr-453	1685	12	to	to	ADP
ftr-453	1685	13	the	the	DET
ftr-453	1685	14	public	public	NOUN
ftr-453	1685	15	.	.	PUNCT
ftr-453	1686	1	it	it	PRON
ftr-453	1686	2	should	should	AUX
ftr-453	1686	3	not	not	PART
ftr-453	1686	4	object	object	VERB
ftr-453	1686	5	to	to	ADP
ftr-453	1686	6	a	a	DET
ftr-453	1686	7	requirement	requirement	NOUN
ftr-453	1686	8	that	that	SCONJ
ftr-453	1686	9	it	it	PRON
ftr-453	1686	10	take	take	VERB
ftr-453	1686	11	affirmative	affirmative	ADJ
ftr-453	1686	12	steps	step	NOUN
ftr-453	1686	13	to	to	PART
ftr-453	1686	14	prevent	prevent	VERB
ftr-453	1686	15	the	the	DET
ftr-453	1686	16	abuse	abuse	NOUN
ftr-453	1686	17	of	of	ADP
ftr-453	1686	18	a	a	DET
ftr-453	1686	19	trust	trust	NOUN
ftr-453	1686	20	granted	grant	VERB
ftr-453	1686	21	upon	upon	SCONJ
ftr-453	1686	22	charity	charity	NOUN
ftr-453	1686	23	’s	’s	PART
ftr-453	1686	24	own	own	ADJ
ftr-453	1686	25	request	request	NOUN
ftr-453	1686	26	.	.	PUNCT
ftr-453	1687	1	one	one	NUM
ftr-453	1687	2	of	of	ADP
ftr-453	1687	3	the	the	DET
ftr-453	1687	4	disclosure	disclosure	NOUN
ftr-453	1687	5	requirements	requirement	NOUN
ftr-453	1687	6	already	already	ADV
ftr-453	1687	7	enacted	enact	VERB
ftr-453	1687	8	require	require	VERB
ftr-453	1687	9	the	the	DET
ftr-453	1687	10	seller	seller	NOUN
ftr-453	1687	11	or	or	CCONJ
ftr-453	1687	12	transferor	transferor	NOUN
ftr-453	1687	13	of	of	ADP
ftr-453	1687	14	a	a	DET
ftr-453	1687	15	tax	tax	NOUN
ftr-453	1687	16	shelter	shelter	NOUN
ftr-453	1687	17	investment	investment	NOUN
ftr-453	1687	18	to	to	PART
ftr-453	1687	19	have	have	VERB
ftr-453	1687	20	the	the	DET
ftr-453	1687	21	required	require	VERB
ftr-453	1687	22	information	information	NOUN
ftr-453	1687	23	available	available	ADJ
ftr-453	1687	24	in	in	ADP
ftr-453	1687	25	any	any	DET
ftr-453	1687	26	event	event	NOUN
ftr-453	1687	27	.	.	PUNCT
ftr-453	1688	1	requiring	require	VERB
ftr-453	1688	2	,	,	PUNCT
ftr-453	1688	3	rather	rather	ADV
ftr-453	1688	4	than240	than240	PROPN
ftr-453	1688	5	encouraging	encouraging	ADJ
ftr-453	1688	6	charity	charity	NOUN
ftr-453	1688	7	’s	’s	PART
ftr-453	1688	8	inquiry	inquiry	NOUN
ftr-453	1688	9	in	in	ADP
ftr-453	1688	10	the	the	DET
ftr-453	1688	11	case	case	NOUN
ftr-453	1688	12	of	of	ADP
ftr-453	1688	13	passive	passive	ADJ
ftr-453	1688	14	investments	investment	NOUN
ftr-453	1688	15	does	do	AUX
ftr-453	1688	16	not	not	PART
ftr-453	1688	17	seem	seem	VERB
ftr-453	1688	18	237	237	NUM
ftr-453	1688	19	.	.	PUNCT
ftr-453	1689	1	appendix	appendix	VERB
ftr-453	1689	2	a	a	DET
ftr-453	1689	3	contains	contain	VERB
ftr-453	1689	4	a	a	DET
ftr-453	1689	5	flowchart	flowchart	NOUN
ftr-453	1689	6	showing	show	VERB
ftr-453	1689	7	the	the	DET
ftr-453	1689	8	analytical	analytical	ADJ
ftr-453	1689	9	steps	step	NOUN
ftr-453	1689	10	in	in	ADP
ftr-453	1689	11	the	the	DET
ftr-453	1689	12	enforcement	enforcement	NOUN
ftr-453	1689	13	of	of	ADP
ftr-453	1689	14	charity	charity	NOUN
ftr-453	1689	15	’s	’s	PART
ftr-453	1689	16	duty	duty	NOUN
ftr-453	1689	17	to	to	PART
ftr-453	1689	18	prevent	prevent	VERB
ftr-453	1689	19	the	the	DET
ftr-453	1689	20	use	use	NOUN
ftr-453	1689	21	of	of	ADP
ftr-453	1689	22	its	its	PRON
ftr-453	1689	23	tax	tax	NOUN
ftr-453	1689	24	exemption	exemption	NOUN
ftr-453	1689	25	in	in	ADP
ftr-453	1689	26	a	a	DET
ftr-453	1689	27	nonpassive	nonpassive	ADJ
ftr-453	1689	28	,	,	PUNCT
ftr-453	1689	29	tax	tax	NOUN
ftr-453	1689	30	shelter	shelter	NOUN
ftr-453	1689	31	transaction	transaction	NOUN
ftr-453	1689	32	.	.	PUNCT
ftr-453	1690	1	238	238	NUM
ftr-453	1690	2	.	.	PUNCT
ftr-453	1691	1	see	see	VERB
ftr-453	1691	2	supra	supra	PROPN
ftr-453	1691	3	note	note	PROPN
ftr-453	1691	4	228	228	NUM
ftr-453	1691	5	and	and	CCONJ
ftr-453	1691	6	accompanying	accompany	VERB
ftr-453	1691	7	text	text	NOUN
ftr-453	1691	8	.	.	PUNCT
ftr-453	1692	1	239	239	NUM
ftr-453	1692	2	.	.	PUNCT
ftr-453	1693	1	charitable	charitable	ADJ
ftr-453	1693	2	organizations	organization	NOUN
ftr-453	1693	3	are	be	AUX
ftr-453	1693	4	subjected	subject	VERB
ftr-453	1693	5	to	to	ADP
ftr-453	1693	6	relatively	relatively	ADV
ftr-453	1693	7	few	few	ADJ
ftr-453	1693	8	administrative	administrative	ADJ
ftr-453	1693	9	requirements	requirement	NOUN
ftr-453	1693	10	.	.	PUNCT
ftr-453	1694	1	see	see	VERB
ftr-453	1694	2	staff	staff	NOUN
ftr-453	1694	3	of	of	ADP
ftr-453	1694	4	the	the	DET
ftr-453	1694	5	joint	joint	ADJ
ftr-453	1694	6	committee	committee	NOUN
ftr-453	1694	7	on	on	ADP
ftr-453	1694	8	taxation	taxation	NOUN
ftr-453	1694	9	,	,	PUNCT
ftr-453	1694	10	study	study	NOUN
ftr-453	1694	11	of	of	ADP
ftr-453	1694	12	present	present	ADJ
ftr-453	1694	13	-	-	PUNCT
ftr-453	1694	14	law	law	NOUN
ftr-453	1694	15	taxpayer	taxpayer	NOUN
ftr-453	1694	16	confidentiality	confidentiality	NOUN
ftr-453	1694	17	and	and	CCONJ
ftr-453	1694	18	disclosure	disclosure	NOUN
ftr-453	1694	19	provisions	provision	NOUN
ftr-453	1694	20	as	as	SCONJ
ftr-453	1694	21	required	require	VERB
ftr-453	1694	22	by	by	ADP
ftr-453	1694	23	section	section	NOUN
ftr-453	1694	24	3802	3802	NUM
ftr-453	1694	25	of	of	ADP
ftr-453	1694	26	the	the	DET
ftr-453	1694	27	internal	internal	ADJ
ftr-453	1694	28	revenue	revenue	NOUN
ftr-453	1694	29	service	service	NOUN
ftr-453	1694	30	restructuring	restructuring	NOUN
ftr-453	1694	31	and	and	CCONJ
ftr-453	1694	32	reform	reform	NOUN
ftr-453	1694	33	act	act	NOUN
ftr-453	1694	34	of	of	ADP
ftr-453	1694	35	1998	1998	NUM
ftr-453	1694	36	,	,	PUNCT
ftr-453	1694	37	vol	vol	NOUN
ftr-453	1694	38	.	.	PUNCT
ftr-453	1694	39	ii	ii	PROPN
ftr-453	1694	40	:	:	PUNCT
ftr-453	1694	41	study	study	NOUN
ftr-453	1694	42	of	of	ADP
ftr-453	1694	43	disclosure	disclosure	NOUN
ftr-453	1694	44	provisions	provision	NOUN
ftr-453	1694	45	relating	relate	VERB
ftr-453	1694	46	to	to	ADP
ftr-453	1694	47	tax	tax	NOUN
ftr-453	1694	48	exempt	exempt	ADJ
ftr-453	1694	49	organizations	organization	NOUN
ftr-453	1694	50	,	,	PUNCT
ftr-453	1694	51	24	24	NUM
ftr-453	1694	52	-	-	SYM
ftr-453	1694	53	42	42	NUM
ftr-453	1694	54	(	(	PUNCT
ftr-453	1694	55	2000	2000	NUM
ftr-453	1694	56	)	)	PUNCT
ftr-453	1694	57	.	.	PUNCT
ftr-453	1695	1	other	other	ADJ
ftr-453	1695	2	than	than	ADP
ftr-453	1695	3	the	the	DET
ftr-453	1695	4	application	application	NOUN
ftr-453	1695	5	for	for	ADP
ftr-453	1695	6	exemption	exemption	NOUN
ftr-453	1695	7	from	from	ADP
ftr-453	1695	8	tax	tax	NOUN
ftr-453	1695	9	required	require	VERB
ftr-453	1695	10	under	under	ADP
ftr-453	1695	11	irc	irc	PROPN
ftr-453	1695	12	§	§	PROPN
ftr-453	1695	13	508	508	NUM
ftr-453	1695	14	,	,	PUNCT
ftr-453	1695	15	charity	charity	NOUN
ftr-453	1695	16	is	be	AUX
ftr-453	1695	17	only	only	ADV
ftr-453	1695	18	required	require	VERB
ftr-453	1695	19	to	to	PART
ftr-453	1695	20	file	file	VERB
ftr-453	1695	21	an	an	DET
ftr-453	1695	22	annual	annual	ADJ
ftr-453	1695	23	information	information	NOUN
ftr-453	1695	24	return	return	NOUN
ftr-453	1695	25	.	.	PUNCT
ftr-453	1696	1	see	see	VERB
ftr-453	1696	2	irs	irs	PROPN
ftr-453	1696	3	form	form	NOUN
ftr-453	1696	4	990	990	NUM
ftr-453	1696	5	(	(	PUNCT
ftr-453	1696	6	2000	2000	NUM
ftr-453	1696	7	)	)	PUNCT
ftr-453	1696	8	.	.	PUNCT
ftr-453	1697	1	irc	irc	PROPN
ftr-453	1697	2	§	§	PROPN
ftr-453	1697	3	6104	6104	NUM
ftr-453	1697	4	provides	provide	VERB
ftr-453	1697	5	for	for	ADP
ftr-453	1697	6	public	public	ADJ
ftr-453	1697	7	inspection	inspection	NOUN
ftr-453	1697	8	and	and	CCONJ
ftr-453	1697	9	copying	copying	NOUN
ftr-453	1697	10	of	of	ADP
ftr-453	1697	11	the	the	DET
ftr-453	1697	12	application	application	NOUN
ftr-453	1697	13	for	for	ADP
ftr-453	1697	14	exemption	exemption	NOUN
ftr-453	1697	15	and	and	CCONJ
ftr-453	1697	16	annual	annual	ADJ
ftr-453	1697	17	returns	return	NOUN
ftr-453	1697	18	.	.	PUNCT
ftr-453	1698	1	240	240	X
ftr-453	1698	2	.	.	PUNCT
ftr-453	1698	3	see	see	VERB
ftr-453	1698	4	irc	irc	PROPN
ftr-453	1698	5	§	§	PROPN
ftr-453	1698	6	6111(b)(1	6111(b)(1	PROPN
ftr-453	1698	7	)	)	PUNCT
ftr-453	1698	8	.	.	PUNCT
ftr-453	1699	1	824	824	NUM
ftr-453	1699	2	florida	florida	PROPN
ftr-453	1699	3	tax	tax	NOUN
ftr-453	1699	4	review	review	NOUN
ftr-453	1699	5	[	[	X
ftr-453	1699	6	vol	vol	NOUN
ftr-453	1699	7	.	.	PUNCT
ftr-453	1700	1	4:12	4:12	NUM
ftr-453	1700	2	unfair	unfair	ADJ
ftr-453	1700	3	.	.	PUNCT
ftr-453	1701	1	to	to	PART
ftr-453	1701	2	alleviate	alleviate	VERB
ftr-453	1701	3	some	some	PRON
ftr-453	1701	4	of	of	ADP
ftr-453	1701	5	the	the	DET
ftr-453	1701	6	burden	burden	NOUN
ftr-453	1701	7	,	,	PUNCT
ftr-453	1701	8	the	the	DET
ftr-453	1701	9	threshold	threshold	NOUN
ftr-453	1701	10	amount	amount	NOUN
ftr-453	1701	11	below	below	ADP
ftr-453	1701	12	which	which	DET
ftr-453	1701	13	inquiry	inquiry	NOUN
ftr-453	1701	14	is	be	AUX
ftr-453	1701	15	not	not	PART
ftr-453	1701	16	required	require	VERB
ftr-453	1701	17	might	might	AUX
ftr-453	1701	18	be	be	AUX
ftr-453	1701	19	set	set	VERB
ftr-453	1701	20	at	at	ADP
ftr-453	1701	21	an	an	DET
ftr-453	1701	22	even	even	ADV
ftr-453	1701	23	higher	high	ADJ
ftr-453	1701	24	level	level	NOUN
ftr-453	1701	25	than	than	ADP
ftr-453	1701	26	the	the	DET
ftr-453	1701	27	threshold	threshold	NOUN
ftr-453	1701	28	amount	amount	NOUN
ftr-453	1701	29	in	in	ADP
ftr-453	1701	30	non	non	ADJ
ftr-453	1701	31	-	-	ADJ
ftr-453	1701	32	passive	passive	ADJ
ftr-453	1701	33	investment	investment	NOUN
ftr-453	1701	34	cases	case	NOUN
ftr-453	1701	35	.	.	PUNCT
ftr-453	1702	1	in	in	ADP
ftr-453	1702	2	any	any	DET
ftr-453	1702	3	event	event	NOUN
ftr-453	1702	4	,	,	PUNCT
ftr-453	1702	5	the	the	DET
ftr-453	1702	6	harm	harm	NOUN
ftr-453	1702	7	to	to	PART
ftr-453	1702	8	be	be	AUX
ftr-453	1702	9	prevented	prevent	VERB
ftr-453	1702	10	,	,	PUNCT
ftr-453	1702	11	charity	charity	NOUN
ftr-453	1702	12	’s	’s	PART
ftr-453	1702	13	participation	participation	NOUN
ftr-453	1702	14	in	in	ADP
ftr-453	1702	15	a	a	DET
ftr-453	1702	16	tax	tax	NOUN
ftr-453	1702	17	shelter	shelter	NOUN
ftr-453	1702	18	,	,	PUNCT
ftr-453	1702	19	coupled	couple	VERB
ftr-453	1702	20	with	with	ADP
ftr-453	1702	21	the	the	DET
ftr-453	1702	22	lack	lack	NOUN
ftr-453	1702	23	of	of	ADP
ftr-453	1702	24	any	any	DET
ftr-453	1702	25	countervailing	countervailing	ADJ
ftr-453	1702	26	factor	factor	NOUN
ftr-453	1702	27	related	relate	VERB
ftr-453	1702	28	to	to	ADP
ftr-453	1702	29	charity	charity	NOUN
ftr-453	1702	30	’s	’s	PART
ftr-453	1702	31	efficient	efficient	ADJ
ftr-453	1702	32	accomplishment	accomplishment	NOUN
ftr-453	1702	33	of	of	ADP
ftr-453	1702	34	its	its	PRON
ftr-453	1702	35	mission	mission	NOUN
ftr-453	1702	36	,	,	PUNCT
ftr-453	1702	37	justifies	justify	VERB
ftr-453	1702	38	requiring	require	VERB
ftr-453	1702	39	that	that	DET
ftr-453	1702	40	charity	charity	NOUN
ftr-453	1702	41	inquire	inquire	VERB
ftr-453	1702	42	whether	whether	SCONJ
ftr-453	1702	43	a	a	DET
ftr-453	1702	44	passive	passive	ADJ
ftr-453	1702	45	investment	investment	NOUN
ftr-453	1702	46	constitutes	constitute	VERB
ftr-453	1702	47	a	a	DET
ftr-453	1702	48	tax	tax	NOUN
ftr-453	1702	49	shelter	shelter	NOUN
ftr-453	1702	50	for	for	SCONJ
ftr-453	1702	51	which	which	DET
ftr-453	1702	52	disclosure	disclosure	NOUN
ftr-453	1702	53	is	be	AUX
ftr-453	1702	54	required	require	VERB
ftr-453	1702	55	.	.	PUNCT
ftr-453	1703	1	if	if	SCONJ
ftr-453	1703	2	,	,	PUNCT
ftr-453	1703	3	upon	upon	SCONJ
ftr-453	1703	4	inquiry	inquiry	NOUN
ftr-453	1703	5	,	,	PUNCT
ftr-453	1703	6	charity	charity	NOUN
ftr-453	1703	7	is	be	AUX
ftr-453	1703	8	informed	inform	VERB
ftr-453	1703	9	that	that	SCONJ
ftr-453	1703	10	disclosure	disclosure	NOUN
ftr-453	1703	11	is	be	AUX
ftr-453	1703	12	not	not	PART
ftr-453	1703	13	required	require	VERB
ftr-453	1703	14	,	,	PUNCT
ftr-453	1703	15	it	it	PRON
ftr-453	1703	16	should	should	AUX
ftr-453	1703	17	have	have	VERB
ftr-453	1703	18	complete	complete	ADJ
ftr-453	1703	19	immunity	immunity	NOUN
ftr-453	1703	20	if	if	SCONJ
ftr-453	1703	21	the	the	DET
ftr-453	1703	22	investment	investment	NOUN
ftr-453	1703	23	is	be	AUX
ftr-453	1703	24	later	later	ADV
ftr-453	1703	25	determined	determined	ADJ
ftr-453	1703	26	to	to	PART
ftr-453	1703	27	be	be	AUX
ftr-453	1703	28	a	a	DET
ftr-453	1703	29	tax	tax	NOUN
ftr-453	1703	30	shelter	shelter	NOUN
ftr-453	1703	31	.	.	PUNCT
ftr-453	1704	1	but	but	CCONJ
ftr-453	1704	2	what	what	PRON
ftr-453	1704	3	would	would	AUX
ftr-453	1704	4	charity	charity	VERB
ftr-453	1704	5	’s	’s	PART
ftr-453	1704	6	obligation	obligation	NOUN
ftr-453	1704	7	be	be	AUX
ftr-453	1704	8	upon	upon	SCONJ
ftr-453	1704	9	being	be	AUX
ftr-453	1704	10	informed	inform	VERB
ftr-453	1704	11	of	of	ADP
ftr-453	1704	12	its	its	PRON
ftr-453	1704	13	participation	participation	NOUN
ftr-453	1704	14	in	in	ADP
ftr-453	1704	15	a	a	DET
ftr-453	1704	16	tax	tax	NOUN
ftr-453	1704	17	shelter	shelter	NOUN
ftr-453	1704	18	via	via	ADP
ftr-453	1704	19	a	a	DET
ftr-453	1704	20	passive	passive	ADJ
ftr-453	1704	21	investment	investment	NOUN
ftr-453	1704	22	?	?	PUNCT
ftr-453	1705	1	i	i	PRON
ftr-453	1705	2	have	have	AUX
ftr-453	1705	3	argued	argue	VERB
ftr-453	1705	4	,	,	PUNCT
ftr-453	1705	5	with	with	ADP
ftr-453	1705	6	respect	respect	NOUN
ftr-453	1705	7	to	to	ADP
ftr-453	1705	8	charity	charity	NOUN
ftr-453	1705	9	’s	’s	PART
ftr-453	1705	10	participation	participation	NOUN
ftr-453	1705	11	in	in	ADP
ftr-453	1705	12	a	a	DET
ftr-453	1705	13	tax	tax	NOUN
ftr-453	1705	14	shelter	shelter	NOUN
ftr-453	1705	15	transaction	transaction	NOUN
ftr-453	1705	16	involving	involve	VERB
ftr-453	1705	17	nonpassive	nonpassive	ADJ
ftr-453	1705	18	investments	investment	NOUN
ftr-453	1705	19	,	,	PUNCT
ftr-453	1705	20	that	that	DET
ftr-453	1705	21	charity	charity	NOUN
ftr-453	1705	22	should	should	AUX
ftr-453	1705	23	be	be	AUX
ftr-453	1705	24	allowed	allow	VERB
ftr-453	1705	25	to	to	PART
ftr-453	1705	26	proceed	proceed	VERB
ftr-453	1705	27	if	if	SCONJ
ftr-453	1705	28	doing	do	VERB
ftr-453	1705	29	so	so	ADV
ftr-453	1705	30	is	be	AUX
ftr-453	1705	31	legitimate	legitimate	ADJ
ftr-453	1705	32	solely	solely	ADV
ftr-453	1705	33	from	from	ADP
ftr-453	1705	34	charity	charity	NOUN
ftr-453	1705	35	’s	’s	PART
ftr-453	1705	36	perspective	perspective	NOUN
ftr-453	1705	37	.	.	PUNCT
ftr-453	1706	1	that	that	PRON
ftr-453	1706	2	is	be	AUX
ftr-453	1706	3	,	,	PUNCT
ftr-453	1706	4	if	if	SCONJ
ftr-453	1706	5	a	a	DET
ftr-453	1706	6	transaction	transaction	NOUN
ftr-453	1706	7	furthers	further	VERB
ftr-453	1706	8	a	a	DET
ftr-453	1706	9	charitable	charitable	ADJ
ftr-453	1706	10	purpose	purpose	NOUN
ftr-453	1706	11	,	,	PUNCT
ftr-453	1706	12	charity	charity	NOUN
ftr-453	1706	13	should	should	AUX
ftr-453	1706	14	not	not	PART
ftr-453	1706	15	be	be	AUX
ftr-453	1706	16	precluded	preclude	VERB
ftr-453	1706	17	from	from	ADP
ftr-453	1706	18	that	that	DET
ftr-453	1706	19	transaction	transaction	NOUN
ftr-453	1706	20	simply	simply	ADV
ftr-453	1706	21	because	because	SCONJ
ftr-453	1706	22	a	a	DET
ftr-453	1706	23	taxable	taxable	ADJ
ftr-453	1706	24	participant	participant	NOUN
ftr-453	1706	25	might	might	AUX
ftr-453	1706	26	abuse	abuse	VERB
ftr-453	1706	27	charity	charity	NOUN
ftr-453	1706	28	’s	’s	PART
ftr-453	1706	29	involvement	involvement	NOUN
ftr-453	1706	30	.	.	PUNCT
ftr-453	1707	1	to	to	PART
ftr-453	1707	2	require	require	VERB
ftr-453	1707	3	charity	charity	NOUN
ftr-453	1707	4	to	to	PART
ftr-453	1707	5	forego	forego	VERB
ftr-453	1707	6	all	all	DET
ftr-453	1707	7	such	such	ADJ
ftr-453	1707	8	transactions	transaction	NOUN
ftr-453	1707	9	might	might	AUX
ftr-453	1707	10	eliminate	eliminate	VERB
ftr-453	1707	11	efficient	efficient	ADJ
ftr-453	1707	12	transactions	transaction	NOUN
ftr-453	1707	13	.	.	PUNCT
ftr-453	1708	1	that	that	DET
ftr-453	1708	2	argument	argument	NOUN
ftr-453	1708	3	does	do	AUX
ftr-453	1708	4	not	not	PART
ftr-453	1708	5	apply	apply	VERB
ftr-453	1708	6	,	,	PUNCT
ftr-453	1708	7	though	though	ADV
ftr-453	1708	8	,	,	PUNCT
ftr-453	1708	9	with	with	ADP
ftr-453	1708	10	respect	respect	NOUN
ftr-453	1708	11	to	to	ADP
ftr-453	1708	12	charity	charity	NOUN
ftr-453	1708	13	’s	’s	PART
ftr-453	1708	14	passive	passive	ADJ
ftr-453	1708	15	investments	investment	NOUN
ftr-453	1708	16	.	.	PUNCT
ftr-453	1709	1	those	those	DET
ftr-453	1709	2	activities	activity	NOUN
ftr-453	1709	3	serve	serve	VERB
ftr-453	1709	4	only	only	ADV
ftr-453	1709	5	to	to	PART
ftr-453	1709	6	obtain	obtain	VERB
ftr-453	1709	7	capital	capital	NOUN
ftr-453	1709	8	and	and	CCONJ
ftr-453	1709	9	therefore	therefore	ADV
ftr-453	1709	10	serve	serve	VERB
ftr-453	1709	11	no	no	DET
ftr-453	1709	12	charitable	charitable	ADJ
ftr-453	1709	13	purpose	purpose	NOUN
ftr-453	1709	14	that	that	PRON
ftr-453	1709	15	can	can	AUX
ftr-453	1709	16	not	not	PART
ftr-453	1709	17	be	be	AUX
ftr-453	1709	18	achieved	achieve	VERB
ftr-453	1709	19	without	without	ADP
ftr-453	1709	20	assisting	assist	VERB
ftr-453	1709	21	in	in	ADP
ftr-453	1709	22	a	a	DET
ftr-453	1709	23	tax	tax	NOUN
ftr-453	1709	24	shelter	shelter	NOUN
ftr-453	1709	25	.	.	PUNCT
ftr-453	1710	1	the	the	DET
ftr-453	1710	2	logical	logical	ADJ
ftr-453	1710	3	conclusion	conclusion	NOUN
ftr-453	1710	4	then	then	ADV
ftr-453	1710	5	,	,	PUNCT
ftr-453	1710	6	is	be	AUX
ftr-453	1710	7	that	that	PRON
ftr-453	1710	8	charity	charity	NOUN
ftr-453	1710	9	should	should	AUX
ftr-453	1710	10	be	be	AUX
ftr-453	1710	11	precluded	preclude	VERB
ftr-453	1710	12	from	from	ADP
ftr-453	1710	13	participating	participate	VERB
ftr-453	1710	14	in	in	ADP
ftr-453	1710	15	passive	passive	ADJ
ftr-453	1710	16	investment	investment	NOUN
ftr-453	1710	17	tax	tax	NOUN
ftr-453	1710	18	shelters	shelter	NOUN
ftr-453	1710	19	.	.	PUNCT
ftr-453	1711	1	this	this	PRON
ftr-453	1711	2	seems	seem	VERB
ftr-453	1711	3	rather	rather	ADV
ftr-453	1711	4	harsh	harsh	ADJ
ftr-453	1711	5	,	,	PUNCT
ftr-453	1711	6	but	but	CCONJ
ftr-453	1711	7	it	it	PRON
ftr-453	1711	8	is	be	AUX
ftr-453	1711	9	consistent	consistent	ADJ
ftr-453	1711	10	with	with	ADP
ftr-453	1711	11	the	the	DET
ftr-453	1711	12	notion	notion	NOUN
ftr-453	1711	13	that	that	SCONJ
ftr-453	1711	14	the	the	DET
ftr-453	1711	15	law	law	NOUN
ftr-453	1711	16	should	should	AUX
ftr-453	1711	17	not	not	PART
ftr-453	1711	18	take	take	VERB
ftr-453	1711	19	one	one	NUM
ftr-453	1711	20	step	step	NOUN
ftr-453	1711	21	forward	forward	ADV
ftr-453	1711	22	–	–	PUNCT
ftr-453	1711	23	assisting	assist	VERB
ftr-453	1711	24	charity	charity	NOUN
ftr-453	1711	25	to	to	PART
ftr-453	1711	26	obtain	obtain	VERB
ftr-453	1711	27	capital	capital	NOUN
ftr-453	1711	28	for	for	ADP
ftr-453	1711	29	quasi	quasi	ADJ
ftr-453	1711	30	-	-	ADJ
ftr-453	1711	31	governmental	governmental	ADJ
ftr-453	1711	32	purposes	purpose	NOUN
ftr-453	1711	33	–	–	PUNCT
ftr-453	1711	34	and	and	CCONJ
ftr-453	1711	35	two	two	NUM
ftr-453	1711	36	steps	step	NOUN
ftr-453	1711	37	backwards	backwards	ADV
ftr-453	1711	38	–	–	PUNCT
ftr-453	1711	39	allowing	allow	VERB
ftr-453	1711	40	charity	charity	NOUN
ftr-453	1711	41	to	to	PART
ftr-453	1711	42	assist	assist	VERB
ftr-453	1711	43	in	in	ADP
ftr-453	1711	44	greater	great	ADJ
ftr-453	1711	45	harm	harm	NOUN
ftr-453	1711	46	to	to	ADP
ftr-453	1711	47	the	the	DET
ftr-453	1711	48	tax	tax	NOUN
ftr-453	1711	49	system	system	NOUN
ftr-453	1711	50	in	in	ADP
ftr-453	1711	51	its	its	PRON
ftr-453	1711	52	pursuit	pursuit	NOUN
ftr-453	1711	53	of	of	ADP
ftr-453	1711	54	capital	capital	NOUN
ftr-453	1711	55	.	.	PUNCT
ftr-453	1712	1	again	again	ADV
ftr-453	1712	2	,	,	PUNCT
ftr-453	1712	3	the	the	DET
ftr-453	1712	4	harshness	harshness	NOUN
ftr-453	1712	5	might	might	AUX
ftr-453	1712	6	be	be	AUX
ftr-453	1712	7	alleviated	alleviate	VERB
ftr-453	1712	8	somewhat	somewhat	ADV
ftr-453	1712	9	by	by	ADP
ftr-453	1712	10	imposing	impose	VERB
ftr-453	1712	11	the	the	DET
ftr-453	1712	12	requirement	requirement	NOUN
ftr-453	1712	13	only	only	ADV
ftr-453	1712	14	with	with	ADP
ftr-453	1712	15	respect	respect	NOUN
ftr-453	1712	16	to	to	ADP
ftr-453	1712	17	transactions	transaction	NOUN
ftr-453	1712	18	involving	involve	VERB
ftr-453	1712	19	amounts	amount	NOUN
ftr-453	1712	20	over	over	ADP
ftr-453	1712	21	an	an	DET
ftr-453	1712	22	intentionally	intentionally	ADV
ftr-453	1712	23	high	high	ADJ
ftr-453	1712	24	dollar	dollar	NOUN
ftr-453	1712	25	value.241	value.241	PRON
ftr-453	1712	26	the	the	DET
ftr-453	1712	27	final	final	ADJ
ftr-453	1712	28	portion	portion	NOUN
ftr-453	1712	29	of	of	ADP
ftr-453	1712	30	the	the	DET
ftr-453	1712	31	implementation	implementation	NOUN
ftr-453	1712	32	discussion	discussion	NOUN
ftr-453	1712	33	involves	involve	VERB
ftr-453	1712	34	an	an	DET
ftr-453	1712	35	application	application	NOUN
ftr-453	1712	36	to	to	ADP
ftr-453	1712	37	actual	actual	ADJ
ftr-453	1712	38	facts	fact	NOUN
ftr-453	1712	39	.	.	PUNCT
ftr-453	1713	1	assume	assume	VERB
ftr-453	1713	2	,	,	PUNCT
ftr-453	1713	3	for	for	ADP
ftr-453	1713	4	example	example	NOUN
ftr-453	1713	5	,	,	PUNCT
ftr-453	1713	6	that	that	SCONJ
ftr-453	1713	7	an	an	DET
ftr-453	1713	8	investment	investment	NOUN
ftr-453	1713	9	manager	manager	NOUN
ftr-453	1713	10	develops	develop	VERB
ftr-453	1713	11	a	a	DET
ftr-453	1713	12	financial	financial	ADJ
ftr-453	1713	13	plan	plan	NOUN
ftr-453	1713	14	where	where	SCONJ
ftr-453	1713	15	the	the	DET
ftr-453	1713	16	benefits	benefit	NOUN
ftr-453	1713	17	are	be	AUX
ftr-453	1713	18	exclusively	exclusively	ADV
ftr-453	1713	19	tax	tax	NOUN
ftr-453	1713	20	related	relate	VERB
ftr-453	1713	21	.	.	PUNCT
ftr-453	1714	1	the242	the242	NOUN
ftr-453	1714	2	plan	plan	NOUN
ftr-453	1714	3	calls	call	VERB
ftr-453	1714	4	for	for	ADP
ftr-453	1714	5	the	the	DET
ftr-453	1714	6	formation	formation	NOUN
ftr-453	1714	7	of	of	ADP
ftr-453	1714	8	a	a	DET
ftr-453	1714	9	limited	limited	ADJ
ftr-453	1714	10	liability	liability	NOUN
ftr-453	1714	11	company	company	NOUN
ftr-453	1714	12	that	that	PRON
ftr-453	1714	13	elects	elect	VERB
ftr-453	1714	14	to	to	PART
ftr-453	1714	15	be	be	AUX
ftr-453	1714	16	taxed	tax	VERB
ftr-453	1714	17	as	as	ADP
ftr-453	1714	18	a	a	DET
ftr-453	1714	19	partnership	partnership	NOUN
ftr-453	1714	20	.	.	PUNCT
ftr-453	1715	1	all	all	DET
ftr-453	1715	2	the	the	DET
ftr-453	1715	3	investors	investor	NOUN
ftr-453	1715	4	are	be	AUX
ftr-453	1715	5	individuals	individual	NOUN
ftr-453	1715	6	.	.	PUNCT
ftr-453	1716	1	the	the	DET
ftr-453	1716	2	partnership	partnership	NOUN
ftr-453	1716	3	’s	’s	PART
ftr-453	1716	4	activities243	activities243	PROPN
ftr-453	1716	5	consist	consist	VERB
ftr-453	1716	6	of	of	ADP
ftr-453	1716	7	purchasing	purchase	VERB
ftr-453	1716	8	medical	medical	ADJ
ftr-453	1716	9	equipment	equipment	NOUN
ftr-453	1716	10	offered	offer	VERB
ftr-453	1716	11	at	at	ADP
ftr-453	1716	12	bankruptcy	bankruptcy	NOUN
ftr-453	1716	13	auctions	auction	NOUN
ftr-453	1716	14	,	,	PUNCT
ftr-453	1716	15	holding	hold	VERB
ftr-453	1716	16	the	the	DET
ftr-453	1716	17	property	property	NOUN
ftr-453	1716	18	for	for	ADP
ftr-453	1716	19	one	one	NUM
ftr-453	1716	20	year	year	NOUN
ftr-453	1716	21	and	and	CCONJ
ftr-453	1716	22	one	one	NUM
ftr-453	1716	23	day	day	NOUN
ftr-453	1716	24	,	,	PUNCT
ftr-453	1716	25	and	and	CCONJ
ftr-453	1716	26	then	then	ADV
ftr-453	1716	27	donating	donate	VERB
ftr-453	1716	28	the	the	DET
ftr-453	1716	29	property244	property244	PROPN
ftr-453	1716	30	241	241	NUM
ftr-453	1716	31	.	.	PUNCT
ftr-453	1717	1	appendix	appendix	PROPN
ftr-453	1717	2	b	b	PROPN
ftr-453	1717	3	contains	contain	VERB
ftr-453	1717	4	a	a	DET
ftr-453	1717	5	flowchart	flowchart	NOUN
ftr-453	1717	6	showing	show	VERB
ftr-453	1717	7	the	the	DET
ftr-453	1717	8	analytical	analytical	ADJ
ftr-453	1717	9	steps	step	NOUN
ftr-453	1717	10	in	in	ADP
ftr-453	1717	11	the	the	DET
ftr-453	1717	12	enforcement	enforcement	NOUN
ftr-453	1717	13	of	of	ADP
ftr-453	1717	14	charity	charity	NOUN
ftr-453	1717	15	’s	’s	PART
ftr-453	1717	16	duty	duty	NOUN
ftr-453	1717	17	to	to	PART
ftr-453	1717	18	prevent	prevent	VERB
ftr-453	1717	19	the	the	DET
ftr-453	1717	20	use	use	NOUN
ftr-453	1717	21	of	of	ADP
ftr-453	1717	22	its	its	PRON
ftr-453	1717	23	tax	tax	NOUN
ftr-453	1717	24	exemption	exemption	NOUN
ftr-453	1717	25	in	in	ADP
ftr-453	1717	26	a	a	DET
ftr-453	1717	27	passive	passive	ADJ
ftr-453	1717	28	tax	tax	NOUN
ftr-453	1717	29	shelter	shelter	NOUN
ftr-453	1717	30	transaction	transaction	NOUN
ftr-453	1717	31	.	.	PUNCT
ftr-453	1718	1	242	242	NUM
ftr-453	1718	2	.	.	PUNCT
ftr-453	1719	1	the	the	DET
ftr-453	1719	2	following	follow	VERB
ftr-453	1719	3	facts	fact	NOUN
ftr-453	1719	4	are	be	AUX
ftr-453	1719	5	based	base	VERB
ftr-453	1719	6	on	on	ADP
ftr-453	1719	7	weitz	weitz	PROPN
ftr-453	1719	8	v.	v.	PROPN
ftr-453	1719	9	commissioner	commissioner	PROPN
ftr-453	1719	10	,	,	PUNCT
ftr-453	1719	11	56	56	NUM
ftr-453	1719	12	t.c.m	t.c.m	NOUN
ftr-453	1719	13	.	.	PUNCT
ftr-453	1720	1	(	(	PUNCT
ftr-453	1720	2	cch	cch	NOUN
ftr-453	1720	3	)	)	PUNCT
ftr-453	1720	4	1422	1422	NUM
ftr-453	1720	5	(	(	PUNCT
ftr-453	1720	6	1989	1989	NUM
ftr-453	1720	7	)	)	PUNCT
ftr-453	1720	8	and	and	CCONJ
ftr-453	1720	9	herman	herman	PROPN
ftr-453	1720	10	v.	v.	PROPN
ftr-453	1720	11	united	united	PROPN
ftr-453	1720	12	states	states	PROPN
ftr-453	1720	13	,	,	PUNCT
ftr-453	1720	14	73	73	NUM
ftr-453	1720	15	f.	f.	PROPN
ftr-453	1720	16	supp	supp	PROPN
ftr-453	1720	17	.	.	PUNCT
ftr-453	1721	1	2d	2d	NOUN
ftr-453	1721	2	912	912	NUM
ftr-453	1721	3	(	(	PUNCT
ftr-453	1721	4	e.d	e.d	PROPN
ftr-453	1721	5	.	.	PROPN
ftr-453	1721	6	tenn	tenn	PROPN
ftr-453	1721	7	.	.	PROPN
ftr-453	1721	8	1999	1999	NUM
ftr-453	1721	9	)	)	PUNCT
ftr-453	1721	10	.	.	PUNCT
ftr-453	1722	1	243	243	NUM
ftr-453	1722	2	.	.	PUNCT
ftr-453	1723	1	see	see	VERB
ftr-453	1723	2	regs	reg	NOUN
ftr-453	1723	3	.	.	PUNCT
ftr-453	1724	1	§	§	PROPN
ftr-453	1724	2	301.7701	301.7701	NUM
ftr-453	1724	3	-	-	SYM
ftr-453	1724	4	3	3	NUM
ftr-453	1724	5	.	.	PUNCT
ftr-453	1724	6	cf	cf	NOUN
ftr-453	1724	7	.	.	PUNCT
ftr-453	1725	1	herman	herman	PROPN
ftr-453	1725	2	,	,	PUNCT
ftr-453	1725	3	99	99	NUM
ftr-453	1725	4	-	-	SYM
ftr-453	1725	5	2	2	NUM
ftr-453	1725	6	ustc	ustc	NOUN
ftr-453	1725	7	¶	¶	NOUN
ftr-453	1725	8	50,899	50,899	NUM
ftr-453	1725	9	(	(	PUNCT
ftr-453	1725	10	individuals	individual	NOUN
ftr-453	1725	11	formed	form	VERB
ftr-453	1725	12	a	a	DET
ftr-453	1725	13	limited	limited	ADJ
ftr-453	1725	14	liability	liability	NOUN
ftr-453	1725	15	company	company	NOUN
ftr-453	1725	16	to	to	PART
ftr-453	1725	17	purchase	purchase	VERB
ftr-453	1725	18	medical	medical	ADJ
ftr-453	1725	19	equipment	equipment	NOUN
ftr-453	1725	20	to	to	PART
ftr-453	1725	21	be	be	AUX
ftr-453	1725	22	later	later	ADV
ftr-453	1725	23	donated	donate	VERB
ftr-453	1725	24	to	to	ADP
ftr-453	1725	25	a	a	DET
ftr-453	1725	26	charitable	charitable	ADJ
ftr-453	1725	27	hospital	hospital	NOUN
ftr-453	1725	28	)	)	PUNCT
ftr-453	1725	29	.	.	PUNCT
ftr-453	1726	1	244	244	NUM
ftr-453	1726	2	.	.	PUNCT
ftr-453	1727	1	irc	irc	AUX
ftr-453	1727	2	§	§	PROPN
ftr-453	1727	3	170(e)(1)(a	170(e)(1)(a	NUM
ftr-453	1727	4	)	)	PUNCT
ftr-453	1727	5	limits	limit	VERB
ftr-453	1727	6	the	the	DET
ftr-453	1727	7	charitable	charitable	ADJ
ftr-453	1727	8	contribution	contribution	NOUN
ftr-453	1727	9	to	to	ADP
ftr-453	1727	10	the	the	DET
ftr-453	1727	11	taxpayer	taxpayer	NOUN
ftr-453	1727	12	’s	’s	PART
ftr-453	1727	13	basis	basis	NOUN
ftr-453	1727	14	in	in	ADP
ftr-453	1727	15	the	the	DET
ftr-453	1727	16	property	property	NOUN
ftr-453	1727	17	if	if	SCONJ
ftr-453	1727	18	the	the	DET
ftr-453	1727	19	donated	donate	VERB
ftr-453	1727	20	property	property	NOUN
ftr-453	1727	21	is	be	AUX
ftr-453	1727	22	other	other	ADJ
ftr-453	1727	23	than	than	ADP
ftr-453	1727	24	long	long	ADJ
ftr-453	1727	25	term	term	NOUN
ftr-453	1727	26	capital	capital	NOUN
ftr-453	1727	27	gains	gain	NOUN
ftr-453	1727	28	property	property	NOUN
ftr-453	1727	29	.	.	PUNCT
ftr-453	1728	1	to	to	PART
ftr-453	1728	2	be	be	AUX
ftr-453	1728	3	long	long	ADJ
ftr-453	1728	4	-	-	PUNCT
ftr-453	1728	5	term	term	NOUN
ftr-453	1728	6	,	,	PUNCT
ftr-453	1728	7	the	the	DET
ftr-453	1728	8	property	property	NOUN
ftr-453	1728	9	must	must	AUX
ftr-453	1728	10	be	be	AUX
ftr-453	1728	11	held	hold	VERB
ftr-453	1728	12	for	for	ADP
ftr-453	1728	13	more	more	ADJ
ftr-453	1728	14	than	than	ADP
ftr-453	1728	15	one	one	NUM
ftr-453	1728	16	year	year	NOUN
ftr-453	1728	17	.	.	PUNCT
ftr-453	1729	1	see	see	VERB
ftr-453	1729	2	irc	irc	ADV
ftr-453	1729	3	§	§	PROPN
ftr-453	1729	4	1222(3	1222(3	NUM
ftr-453	1729	5	)	)	PUNCT
ftr-453	1729	6	.	.	PUNCT
ftr-453	1730	1	2001	2001	NUM
ftr-453	1730	2	]	]	PUNCT
ftr-453	1730	3	when	when	SCONJ
ftr-453	1730	4	charity	charity	NOUN
ftr-453	1730	5	aids	aids	PROPN
ftr-453	1730	6	tax	tax	NOUN
ftr-453	1730	7	shelters	shelter	NOUN
ftr-453	1730	8	825	825	NUM
ftr-453	1730	9	to	to	PART
ftr-453	1730	10	tax	tax	VERB
ftr-453	1730	11	exempt	exempt	ADJ
ftr-453	1730	12	hospitals	hospital	NOUN
ftr-453	1730	13	.	.	PUNCT
ftr-453	1731	1	the	the	DET
ftr-453	1731	2	hope	hope	NOUN
ftr-453	1731	3	is	be	AUX
ftr-453	1731	4	that	that	SCONJ
ftr-453	1731	5	the	the	DET
ftr-453	1731	6	equipment	equipment	NOUN
ftr-453	1731	7	will	will	AUX
ftr-453	1731	8	be	be	AUX
ftr-453	1731	9	purchased	purchase	VERB
ftr-453	1731	10	at	at	ADP
ftr-453	1731	11	distress	distress	NOUN
ftr-453	1731	12	sale	sale	NOUN
ftr-453	1731	13	prices	price	NOUN
ftr-453	1731	14	significantly	significantly	ADV
ftr-453	1731	15	below	below	ADP
ftr-453	1731	16	fair	fair	ADJ
ftr-453	1731	17	market	market	NOUN
ftr-453	1731	18	value	value	NOUN
ftr-453	1731	19	and	and	CCONJ
ftr-453	1731	20	then	then	ADV
ftr-453	1731	21	contributed	contribute	VERB
ftr-453	1731	22	at	at	ADP
ftr-453	1731	23	the	the	DET
ftr-453	1731	24	fair	fair	ADJ
ftr-453	1731	25	market	market	NOUN
ftr-453	1731	26	value	value	NOUN
ftr-453	1731	27	available	available	ADJ
ftr-453	1731	28	in	in	ADP
ftr-453	1731	29	non	non	ADJ
ftr-453	1731	30	-	-	ADJ
ftr-453	1731	31	distress	distress	NOUN
ftr-453	1731	32	-	-	PUNCT
ftr-453	1731	33	sale	sale	NOUN
ftr-453	1731	34	transactions	transaction	NOUN
ftr-453	1731	35	.	.	PUNCT
ftr-453	1732	1	the245	the245	PROPN
ftr-453	1732	2	investors	investor	NOUN
ftr-453	1732	3	would	would	AUX
ftr-453	1732	4	then	then	ADV
ftr-453	1732	5	claim	claim	VERB
ftr-453	1732	6	their	their	PRON
ftr-453	1732	7	share	share	NOUN
ftr-453	1732	8	of	of	ADP
ftr-453	1732	9	the	the	DET
ftr-453	1732	10	flow	flow	NOUN
ftr-453	1732	11	-	-	PUNCT
ftr-453	1732	12	through	through	ADP
ftr-453	1732	13	charitable	charitable	ADJ
ftr-453	1732	14	contribution	contribution	NOUN
ftr-453	1732	15	deduction	deduction	NOUN
ftr-453	1732	16	(	(	PUNCT
ftr-453	1732	17	determined	determine	VERB
ftr-453	1732	18	by	by	ADP
ftr-453	1732	19	reference	reference	NOUN
ftr-453	1732	20	to	to	ADP
ftr-453	1732	21	fair	fair	ADJ
ftr-453	1732	22	market	market	NOUN
ftr-453	1732	23	value	value	NOUN
ftr-453	1732	24	,	,	PUNCT
ftr-453	1732	25	rather	rather	ADV
ftr-453	1732	26	than	than	ADP
ftr-453	1732	27	cost	cost	NOUN
ftr-453	1732	28	)	)	PUNCT
ftr-453	1732	29	and	and	CCONJ
ftr-453	1732	30	that	that	DET
ftr-453	1732	31	share	share	NOUN
ftr-453	1732	32	would	would	AUX
ftr-453	1732	33	far	far	ADV
ftr-453	1732	34	exceed	exceed	VERB
ftr-453	1732	35	their	their	PRON
ftr-453	1732	36	capital	capital	NOUN
ftr-453	1732	37	contribution	contribution	NOUN
ftr-453	1732	38	(	(	PUNCT
ftr-453	1732	39	i.e.	i.e.	X
ftr-453	1732	40	,	,	PUNCT
ftr-453	1732	41	their	their	PRON
ftr-453	1732	42	share	share	NOUN
ftr-453	1732	43	of	of	ADP
ftr-453	1732	44	the	the	DET
ftr-453	1732	45	distress	distress	NOUN
ftr-453	1732	46	sale	sale	NOUN
ftr-453	1732	47	purchase	purchase	NOUN
ftr-453	1732	48	price	price	NOUN
ftr-453	1732	49	)	)	PUNCT
ftr-453	1732	50	.	.	PUNCT
ftr-453	1733	1	the	the	DET
ftr-453	1733	2	result	result	NOUN
ftr-453	1733	3	would	would	AUX
ftr-453	1733	4	be	be	AUX
ftr-453	1733	5	a	a	DET
ftr-453	1733	6	charitable246	charitable246	PROPN
ftr-453	1733	7	contribution	contribution	NOUN
ftr-453	1733	8	deduction	deduction	NOUN
ftr-453	1733	9	used	use	VERB
ftr-453	1733	10	to	to	PART
ftr-453	1733	11	shelter	shelter	VERB
ftr-453	1733	12	other	other	ADJ
ftr-453	1733	13	income	income	NOUN
ftr-453	1733	14	to	to	ADP
ftr-453	1733	15	an	an	DET
ftr-453	1733	16	extent	extent	NOUN
ftr-453	1733	17	that	that	PRON
ftr-453	1733	18	results	result	VERB
ftr-453	1733	19	in	in	ADP
ftr-453	1733	20	a	a	DET
ftr-453	1733	21	better	well	ADJ
ftr-453	1733	22	economic	economic	ADJ
ftr-453	1733	23	position	position	NOUN
ftr-453	1733	24	than	than	SCONJ
ftr-453	1733	25	if	if	SCONJ
ftr-453	1733	26	the	the	DET
ftr-453	1733	27	investor	investor	NOUN
ftr-453	1733	28	had	have	AUX
ftr-453	1733	29	not	not	PART
ftr-453	1733	30	participated	participate	VERB
ftr-453	1733	31	.	.	PUNCT
ftr-453	1734	1	a	a	DET
ftr-453	1734	2	charitable	charitable	ADJ
ftr-453	1734	3	hospital	hospital	NOUN
ftr-453	1734	4	would	would	AUX
ftr-453	1734	5	be	be	AUX
ftr-453	1734	6	an	an	DET
ftr-453	1734	7	indispensable	indispensable	ADJ
ftr-453	1734	8	participant	participant	NOUN
ftr-453	1734	9	in	in	ADP
ftr-453	1734	10	the	the	DET
ftr-453	1734	11	plan	plan	NOUN
ftr-453	1734	12	,	,	PUNCT
ftr-453	1734	13	although	although	SCONJ
ftr-453	1734	14	the	the	DET
ftr-453	1734	15	hospital	hospital	NOUN
ftr-453	1734	16	may	may	AUX
ftr-453	1734	17	be	be	AUX
ftr-453	1734	18	unaware	unaware	ADJ
ftr-453	1734	19	of	of	ADP
ftr-453	1734	20	the	the	DET
ftr-453	1734	21	plan	plan	NOUN
ftr-453	1734	22	when	when	SCONJ
ftr-453	1734	23	offered	offer	VERB
ftr-453	1734	24	the	the	DET
ftr-453	1734	25	donated	donate	VERB
ftr-453	1734	26	items	item	NOUN
ftr-453	1734	27	.	.	PUNCT
ftr-453	1735	1	suppose	suppose	VERB
ftr-453	1735	2	that	that	SCONJ
ftr-453	1735	3	the	the	DET
ftr-453	1735	4	llc	llc	PROPN
ftr-453	1735	5	purchases	purchase	VERB
ftr-453	1735	6	medical	medical	ADJ
ftr-453	1735	7	equipment	equipment	NOUN
ftr-453	1735	8	valued	value	VERB
ftr-453	1735	9	at247	at247	PRON
ftr-453	1735	10	$	$	SYM
ftr-453	1735	11	1,500,000	1,500,000	NUM
ftr-453	1735	12	for	for	ADP
ftr-453	1735	13	only	only	ADV
ftr-453	1735	14	$	$	SYM
ftr-453	1735	15	40,000	40,000	NUM
ftr-453	1735	16	and	and	CCONJ
ftr-453	1735	17	,	,	PUNCT
ftr-453	1735	18	to	to	PART
ftr-453	1735	19	decrease	decrease	VERB
ftr-453	1735	20	transaction	transaction	NOUN
ftr-453	1735	21	costs	cost	NOUN
ftr-453	1735	22	,	,	PUNCT
ftr-453	1735	23	seeks	seek	VERB
ftr-453	1735	24	to248	to248	ADV
ftr-453	1735	25	donate	donate	VERB
ftr-453	1735	26	all	all	DET
ftr-453	1735	27	the	the	DET
ftr-453	1735	28	equipment	equipment	NOUN
ftr-453	1735	29	to	to	ADP
ftr-453	1735	30	a	a	DET
ftr-453	1735	31	single	single	ADJ
ftr-453	1735	32	charitable	charitable	ADJ
ftr-453	1735	33	hospital	hospital	NOUN
ftr-453	1735	34	.	.	PUNCT
ftr-453	1736	1	assume	assume	VERB
ftr-453	1736	2	also	also	ADV
ftr-453	1736	3	that	that	SCONJ
ftr-453	1736	4	the	the	DET
ftr-453	1736	5	threshold	threshold	NOUN
ftr-453	1736	6	value	value	NOUN
ftr-453	1736	7	at	at	ADP
ftr-453	1736	8	which	which	PRON
ftr-453	1736	9	the	the	DET
ftr-453	1736	10	inquiry	inquiry	NOUN
ftr-453	1736	11	requirement	requirement	NOUN
ftr-453	1736	12	applies	apply	VERB
ftr-453	1736	13	is	be	AUX
ftr-453	1736	14	$	$	SYM
ftr-453	1736	15	1,000,000	1,000,000	NUM
ftr-453	1736	16	.	.	PUNCT
ftr-453	1737	1	that	that	PRON
ftr-453	1737	2	is	is	ADV
ftr-453	1737	3	,	,	PUNCT
ftr-453	1737	4	no	no	DET
ftr-453	1737	5	sanction	sanction	NOUN
ftr-453	1737	6	will	will	AUX
ftr-453	1737	7	ever	ever	ADV
ftr-453	1737	8	be	be	AUX
ftr-453	1737	9	imposed	impose	VERB
ftr-453	1737	10	on	on	ADP
ftr-453	1737	11	charity	charity	NOUN
ftr-453	1737	12	for	for	ADP
ftr-453	1737	13	its	its	PRON
ftr-453	1737	14	participation	participation	NOUN
ftr-453	1737	15	in	in	ADP
ftr-453	1737	16	a	a	DET
ftr-453	1737	17	tax	tax	NOUN
ftr-453	1737	18	shelter	shelter	NOUN
ftr-453	1737	19	if	if	SCONJ
ftr-453	1737	20	the	the	DET
ftr-453	1737	21	value	value	NOUN
ftr-453	1737	22	of	of	ADP
ftr-453	1737	23	the	the	DET
ftr-453	1737	24	transaction	transaction	NOUN
ftr-453	1737	25	does	do	AUX
ftr-453	1737	26	not	not	PART
ftr-453	1737	27	exceed	exceed	VERB
ftr-453	1737	28	$	$	SYM
ftr-453	1737	29	1,000,000	1,000,000	NUM
ftr-453	1737	30	.	.	PUNCT
ftr-453	1738	1	here	here	ADV
ftr-453	1738	2	,	,	PUNCT
ftr-453	1738	3	the	the	DET
ftr-453	1738	4	transaction	transaction	NOUN
ftr-453	1738	5	value	value	NOUN
ftr-453	1738	6	exceeds	exceed	VERB
ftr-453	1738	7	the	the	DET
ftr-453	1738	8	threshold	threshold	NOUN
ftr-453	1738	9	amount	amount	NOUN
ftr-453	1738	10	and	and	CCONJ
ftr-453	1738	11	the	the	DET
ftr-453	1738	12	hospital	hospital	NOUN
ftr-453	1738	13	conscientiously	conscientiously	ADV
ftr-453	1738	14	inquires	inquire	VERB
ftr-453	1738	15	whether	whether	SCONJ
ftr-453	1738	16	the	the	DET
ftr-453	1738	17	transaction	transaction	NOUN
ftr-453	1738	18	of	of	ADP
ftr-453	1738	19	which	which	PRON
ftr-453	1738	20	the	the	DET
ftr-453	1738	21	donation	donation	NOUN
ftr-453	1738	22	is	be	AUX
ftr-453	1738	23	a	a	DET
ftr-453	1738	24	part	part	NOUN
ftr-453	1738	25	will	will	AUX
ftr-453	1738	26	result	result	VERB
ftr-453	1738	27	in	in	ADP
ftr-453	1738	28	a	a	DET
ftr-453	1738	29	disclosure	disclosure	NOUN
ftr-453	1738	30	obligation	obligation	NOUN
ftr-453	1738	31	.	.	PUNCT
ftr-453	1739	1	if	if	SCONJ
ftr-453	1739	2	the	the	DET
ftr-453	1739	3	investment	investment	NOUN
ftr-453	1739	4	manager	manager	NOUN
ftr-453	1739	5	responds	respond	VERB
ftr-453	1739	6	in	in	ADP
ftr-453	1739	7	the	the	DET
ftr-453	1739	8	negative	negative	NOUN
ftr-453	1739	9	,	,	PUNCT
ftr-453	1739	10	the	the	DET
ftr-453	1739	11	hospital249	hospital249	PROPN
ftr-453	1739	12	can	can	AUX
ftr-453	1739	13	accept	accept	VERB
ftr-453	1739	14	the	the	DET
ftr-453	1739	15	donation	donation	NOUN
ftr-453	1739	16	without	without	ADP
ftr-453	1739	17	any	any	DET
ftr-453	1739	18	further	further	ADJ
ftr-453	1739	19	thought	thought	NOUN
ftr-453	1739	20	concerning	concern	VERB
ftr-453	1739	21	its	its	PRON
ftr-453	1739	22	civic	civic	ADJ
ftr-453	1739	23	responsibility	responsibility	NOUN
ftr-453	1739	24	vis	vis	X
ftr-453	1739	25	-	-	PUNCT
ftr-453	1739	26	a	a	PRON
ftr-453	1739	27	-	-	PUNCT
ftr-453	1739	28	vis	vis	X
ftr-453	1739	29	tax	tax	NOUN
ftr-453	1739	30	shelters	shelter	NOUN
ftr-453	1739	31	.	.	PUNCT
ftr-453	1740	1	if	if	SCONJ
ftr-453	1740	2	the	the	DET
ftr-453	1740	3	investment	investment	NOUN
ftr-453	1740	4	manager	manager	NOUN
ftr-453	1740	5	responds	respond	VERB
ftr-453	1740	6	in	in	ADP
ftr-453	1740	7	the	the	DET
ftr-453	1740	8	245	245	NUM
ftr-453	1740	9	.	.	PUNCT
ftr-453	1741	1	irc	irc	PROPN
ftr-453	1741	2	§	§	PROPN
ftr-453	1741	3	170(e	170(e	PROPN
ftr-453	1741	4	)	)	PUNCT
ftr-453	1741	5	allows	allow	VERB
ftr-453	1741	6	a	a	DET
ftr-453	1741	7	deduction	deduction	NOUN
ftr-453	1741	8	equal	equal	ADJ
ftr-453	1741	9	to	to	ADP
ftr-453	1741	10	the	the	DET
ftr-453	1741	11	fair	fair	ADJ
ftr-453	1741	12	market	market	NOUN
ftr-453	1741	13	value	value	NOUN
ftr-453	1741	14	of	of	ADP
ftr-453	1741	15	property	property	NOUN
ftr-453	1741	16	as	as	ADV
ftr-453	1741	17	long	long	ADV
ftr-453	1741	18	as	as	SCONJ
ftr-453	1741	19	the	the	DET
ftr-453	1741	20	sale	sale	NOUN
ftr-453	1741	21	of	of	ADP
ftr-453	1741	22	the	the	DET
ftr-453	1741	23	property	property	NOUN
ftr-453	1741	24	would	would	AUX
ftr-453	1741	25	result	result	VERB
ftr-453	1741	26	in	in	ADP
ftr-453	1741	27	long	long	ADJ
ftr-453	1741	28	term	term	NOUN
ftr-453	1741	29	capital	capital	NOUN
ftr-453	1741	30	gain	gain	NOUN
ftr-453	1741	31	,	,	PUNCT
ftr-453	1741	32	and	and	CCONJ
ftr-453	1741	33	would	would	AUX
ftr-453	1741	34	not	not	PART
ftr-453	1741	35	be	be	AUX
ftr-453	1741	36	used	use	VERB
ftr-453	1741	37	for	for	ADP
ftr-453	1741	38	purposes	purpose	NOUN
ftr-453	1741	39	unrelated	unrelated	ADJ
ftr-453	1741	40	to	to	ADP
ftr-453	1741	41	the	the	DET
ftr-453	1741	42	hospital	hospital	NOUN
ftr-453	1741	43	’s	’s	PART
ftr-453	1741	44	exempt	exempt	ADJ
ftr-453	1741	45	purposes	purpose	NOUN
ftr-453	1741	46	.	.	PUNCT
ftr-453	1742	1	246	246	NUM
ftr-453	1742	2	.	.	PUNCT
ftr-453	1743	1	this	this	PRON
ftr-453	1743	2	is	be	AUX
ftr-453	1743	3	precisely	precisely	ADV
ftr-453	1743	4	what	what	PRON
ftr-453	1743	5	the	the	DET
ftr-453	1743	6	taxpayers	taxpayer	NOUN
ftr-453	1743	7	in	in	ADP
ftr-453	1743	8	herman	herman	PROPN
ftr-453	1743	9	successfully	successfully	ADV
ftr-453	1743	10	accomplished	accomplish	VERB
ftr-453	1743	11	.	.	PUNCT
ftr-453	1744	1	see	see	VERB
ftr-453	1744	2	73	73	NUM
ftr-453	1744	3	f.	f.	PROPN
ftr-453	1744	4	supp	supp	PROPN
ftr-453	1744	5	.	.	PUNCT
ftr-453	1745	1	2d	2d	PROPN
ftr-453	1745	2	at	at	ADP
ftr-453	1745	3	915	915	NUM
ftr-453	1745	4	.	.	PUNCT
ftr-453	1745	5	247	247	NUM
ftr-453	1745	6	.	.	PUNCT
ftr-453	1746	1	in	in	ADP
ftr-453	1746	2	weitz	weitz	PROPN
ftr-453	1746	3	,	,	PUNCT
ftr-453	1746	4	the	the	DET
ftr-453	1746	5	tax	tax	NOUN
ftr-453	1746	6	court	court	NOUN
ftr-453	1746	7	relied	rely	VERB
ftr-453	1746	8	,	,	PUNCT
ftr-453	1746	9	in	in	ADP
ftr-453	1746	10	part	part	NOUN
ftr-453	1746	11	,	,	PUNCT
ftr-453	1746	12	upon	upon	SCONJ
ftr-453	1746	13	the	the	DET
ftr-453	1746	14	hospital	hospital	NOUN
ftr-453	1746	15	’s	’s	PART
ftr-453	1746	16	involvement	involvement	NOUN
ftr-453	1746	17	in	in	ADP
ftr-453	1746	18	the	the	DET
ftr-453	1746	19	purchasing	purchasing	NOUN
ftr-453	1746	20	of	of	ADP
ftr-453	1746	21	equipment	equipment	NOUN
ftr-453	1746	22	from	from	ADP
ftr-453	1746	23	bankruptcy	bankruptcy	NOUN
ftr-453	1746	24	auctions	auction	NOUN
ftr-453	1746	25	to	to	PART
ftr-453	1746	26	disallow	disallow	VERB
ftr-453	1746	27	the	the	DET
ftr-453	1746	28	claimed	claim	VERB
ftr-453	1746	29	deduction	deduction	NOUN
ftr-453	1746	30	.	.	PUNCT
ftr-453	1747	1	see	see	VERB
ftr-453	1747	2	56	56	NUM
ftr-453	1747	3	tcm	tcm	PROPN
ftr-453	1747	4	(	(	PUNCT
ftr-453	1747	5	cch	cch	PROPN
ftr-453	1747	6	)	)	PUNCT
ftr-453	1747	7	1422	1422	NUM
ftr-453	1747	8	(	(	PUNCT
ftr-453	1747	9	1989	1989	NUM
ftr-453	1747	10	)	)	PUNCT
ftr-453	1747	11	.	.	PUNCT
ftr-453	1748	1	the	the	DET
ftr-453	1748	2	court	court	NOUN
ftr-453	1748	3	reasoned	reason	VERB
ftr-453	1748	4	that	that	SCONJ
ftr-453	1748	5	since	since	SCONJ
ftr-453	1748	6	the	the	DET
ftr-453	1748	7	hospital	hospital	NOUN
ftr-453	1748	8	frequently	frequently	ADV
ftr-453	1748	9	purchased	purchase	VERB
ftr-453	1748	10	equipment	equipment	NOUN
ftr-453	1748	11	from	from	ADP
ftr-453	1748	12	bankruptcy	bankruptcy	NOUN
ftr-453	1748	13	auctions	auction	NOUN
ftr-453	1748	14	,	,	PUNCT
ftr-453	1748	15	and	and	CCONJ
ftr-453	1748	16	because	because	SCONJ
ftr-453	1748	17	a	a	DET
ftr-453	1748	18	hospital	hospital	NOUN
ftr-453	1748	19	representative	representative	NOUN
ftr-453	1748	20	assisted	assist	VERB
ftr-453	1748	21	the	the	DET
ftr-453	1748	22	donors	donor	NOUN
ftr-453	1748	23	in	in	ADP
ftr-453	1748	24	locating	locate	VERB
ftr-453	1748	25	a	a	DET
ftr-453	1748	26	bankruptcy	bankruptcy	NOUN
ftr-453	1748	27	auction	auction	NOUN
ftr-453	1748	28	and	and	CCONJ
ftr-453	1748	29	accompanied	accompany	VERB
ftr-453	1748	30	the	the	DET
ftr-453	1748	31	donors	donor	NOUN
ftr-453	1748	32	to	to	ADP
ftr-453	1748	33	the	the	DET
ftr-453	1748	34	auction	auction	NOUN
ftr-453	1748	35	from	from	ADP
ftr-453	1748	36	which	which	PRON
ftr-453	1748	37	the	the	DET
ftr-453	1748	38	equipment	equipment	NOUN
ftr-453	1748	39	was	be	AUX
ftr-453	1748	40	purchased	purchase	VERB
ftr-453	1748	41	,	,	PUNCT
ftr-453	1748	42	the	the	DET
ftr-453	1748	43	“	"	PUNCT
ftr-453	1748	44	market	market	NOUN
ftr-453	1748	45	”	"	PUNCT
ftr-453	1748	46	for	for	ADP
ftr-453	1748	47	purposes	purpose	NOUN
ftr-453	1748	48	of	of	ADP
ftr-453	1748	49	determining	determine	VERB
ftr-453	1748	50	the	the	DET
ftr-453	1748	51	donated	donate	VERB
ftr-453	1748	52	equipment	equipment	NOUN
ftr-453	1748	53	’s	’s	PART
ftr-453	1748	54	value	value	NOUN
ftr-453	1748	55	was	be	AUX
ftr-453	1748	56	the	the	DET
ftr-453	1748	57	bankruptcy	bankruptcy	NOUN
ftr-453	1748	58	market	market	NOUN
ftr-453	1748	59	and	and	CCONJ
ftr-453	1748	60	not	not	PART
ftr-453	1748	61	the	the	DET
ftr-453	1748	62	resale	resale	NOUN
ftr-453	1748	63	market	market	NOUN
ftr-453	1748	64	.	.	PUNCT
ftr-453	1749	1	see	see	VERB
ftr-453	1749	2	i	i	PRON
ftr-453	1749	3	d.	d.	PROPN
ftr-453	1750	1	but	but	CCONJ
ftr-453	1750	2	if	if	SCONJ
ftr-453	1750	3	the	the	DET
ftr-453	1750	4	long	long	ADJ
ftr-453	1750	5	term	term	NOUN
ftr-453	1750	6	holding	hold	VERB
ftr-453	1750	7	period	period	NOUN
ftr-453	1750	8	is	be	AUX
ftr-453	1750	9	met	meet	VERB
ftr-453	1750	10	,	,	PUNCT
ftr-453	1750	11	congress	congress	PROPN
ftr-453	1750	12	grants	grant	VERB
ftr-453	1750	13	a	a	DET
ftr-453	1750	14	tax	tax	NOUN
ftr-453	1750	15	deduction	deduction	NOUN
ftr-453	1750	16	based	base	VERB
ftr-453	1750	17	upon	upon	SCONJ
ftr-453	1750	18	the	the	DET
ftr-453	1750	19	amount	amount	NOUN
ftr-453	1750	20	for	for	ADP
ftr-453	1750	21	which	which	PRON
ftr-453	1750	22	the	the	DET
ftr-453	1750	23	donor	donor	NOUN
ftr-453	1750	24	could	could	AUX
ftr-453	1750	25	have	have	AUX
ftr-453	1750	26	sold	sell	VERB
ftr-453	1750	27	the	the	DET
ftr-453	1750	28	property	property	NOUN
ftr-453	1750	29	.	.	PUNCT
ftr-453	1751	1	see	see	VERB
ftr-453	1751	2	irc	irc	PROPN
ftr-453	1751	3	§	§	PROPN
ftr-453	1751	4	170(e	170(e	PROPN
ftr-453	1751	5	)	)	PUNCT
ftr-453	1751	6	.	.	PUNCT
ftr-453	1752	1	the	the	DET
ftr-453	1752	2	deduction	deduction	NOUN
ftr-453	1752	3	is	be	AUX
ftr-453	1752	4	not	not	PART
ftr-453	1752	5	otherwise	otherwise	ADV
ftr-453	1752	6	based	base	VERB
ftr-453	1752	7	on	on	ADP
ftr-453	1752	8	the	the	DET
ftr-453	1752	9	amount	amount	NOUN
ftr-453	1752	10	the	the	DET
ftr-453	1752	11	donee	donee	NOUN
ftr-453	1752	12	would	would	AUX
ftr-453	1752	13	have	have	AUX
ftr-453	1752	14	paid	pay	VERB
ftr-453	1752	15	for	for	ADP
ftr-453	1752	16	the	the	DET
ftr-453	1752	17	property	property	NOUN
ftr-453	1752	18	.	.	PUNCT
ftr-453	1753	1	248	248	NUM
ftr-453	1753	2	.	.	PUNCT
ftr-453	1754	1	in	in	ADP
ftr-453	1754	2	herman	herman	PROPN
ftr-453	1754	3	,	,	PUNCT
ftr-453	1754	4	the	the	DET
ftr-453	1754	5	llc	llc	PROPN
ftr-453	1754	6	purchased	purchase	VERB
ftr-453	1754	7	medical	medical	ADJ
ftr-453	1754	8	equipment	equipment	NOUN
ftr-453	1754	9	for	for	ADP
ftr-453	1754	10	$	$	SYM
ftr-453	1754	11	40,000	40,000	NUM
ftr-453	1754	12	and	and	CCONJ
ftr-453	1754	13	later	later	ADV
ftr-453	1754	14	successfully	successfully	ADV
ftr-453	1754	15	claimed	claim	VERB
ftr-453	1754	16	a	a	DET
ftr-453	1754	17	charitable	charitable	ADJ
ftr-453	1754	18	contribution	contribution	NOUN
ftr-453	1754	19	deduction	deduction	NOUN
ftr-453	1754	20	of	of	ADP
ftr-453	1754	21	more	more	ADJ
ftr-453	1754	22	than	than	ADP
ftr-453	1754	23	$	$	SYM
ftr-453	1754	24	1,000,000	1,000,000	NUM
ftr-453	1754	25	.	.	PUNCT
ftr-453	1755	1	see	see	VERB
ftr-453	1755	2	73	73	NUM
ftr-453	1755	3	f.	f.	PROPN
ftr-453	1755	4	supp	supp	PROPN
ftr-453	1755	5	.	.	PUNCT
ftr-453	1756	1	2d	2d	NOUN
ftr-453	1756	2	at	at	ADP
ftr-453	1756	3	916	916	NUM
ftr-453	1756	4	.	.	PUNCT
ftr-453	1757	1	249	249	NUM
ftr-453	1757	2	.	.	PUNCT
ftr-453	1757	3	regs	regs	PROPN
ftr-453	1757	4	.	.	PUNCT
ftr-453	1758	1	§	§	PROPN
ftr-453	1758	2	301.6111	301.6111	PROPN
ftr-453	1758	3	-	-	SYM
ftr-453	1758	4	2t(b)(5)(i	2t(b)(5)(i	NUM
ftr-453	1758	5	)	)	PUNCT
ftr-453	1758	6	allows	allow	VERB
ftr-453	1758	7	a	a	DET
ftr-453	1758	8	corporate	corporate	ADJ
ftr-453	1758	9	taxpayer	taxpayer	NOUN
ftr-453	1758	10	to	to	PART
ftr-453	1758	11	avoid	avoid	VERB
ftr-453	1758	12	registration	registration	NOUN
ftr-453	1758	13	and	and	CCONJ
ftr-453	1758	14	notification	notification	NOUN
ftr-453	1758	15	to	to	ADP
ftr-453	1758	16	investors	investor	NOUN
ftr-453	1758	17	if	if	SCONJ
ftr-453	1758	18	the	the	DET
ftr-453	1758	19	seller	seller	NOUN
ftr-453	1758	20	“	"	PUNCT
ftr-453	1758	21	determines	determine	VERB
ftr-453	1758	22	there	there	PRON
ftr-453	1758	23	is	be	VERB
ftr-453	1758	24	no	no	DET
ftr-453	1758	25	reasonable	reasonable	ADJ
ftr-453	1758	26	basis	basis	NOUN
ftr-453	1758	27	to	to	PART
ftr-453	1758	28	deny	deny	VERB
ftr-453	1758	29	the	the	DET
ftr-453	1758	30	expected	expect	VERB
ftr-453	1758	31	federal	federal	ADJ
ftr-453	1758	32	income	income	NOUN
ftr-453	1758	33	tax	tax	NOUN
ftr-453	1758	34	benefits	benefit	NOUN
ftr-453	1758	35	from	from	ADP
ftr-453	1758	36	the	the	DET
ftr-453	1758	37	transaction	transaction	NOUN
ftr-453	1758	38	.	.	PUNCT
ftr-453	1758	39	”	"	PUNCT
ftr-453	1759	1	here	here	ADV
ftr-453	1759	2	,	,	PUNCT
ftr-453	1759	3	of	of	ADP
ftr-453	1759	4	course	course	NOUN
ftr-453	1759	5	,	,	PUNCT
ftr-453	1759	6	the	the	DET
ftr-453	1759	7	llc	llc	PROPN
ftr-453	1759	8	is	be	AUX
ftr-453	1759	9	a	a	DET
ftr-453	1759	10	partnership	partnership	NOUN
ftr-453	1759	11	for	for	ADP
ftr-453	1759	12	tax	tax	NOUN
ftr-453	1759	13	purposes	purpose	NOUN
ftr-453	1759	14	.	.	PUNCT
ftr-453	1760	1	a	a	DET
ftr-453	1760	2	similar	similar	ADJ
ftr-453	1760	3	rule	rule	NOUN
ftr-453	1760	4	should	should	AUX
ftr-453	1760	5	apply	apply	VERB
ftr-453	1760	6	for	for	ADP
ftr-453	1760	7	any	any	DET
ftr-453	1760	8	transaction	transaction	NOUN
ftr-453	1760	9	where	where	SCONJ
ftr-453	1760	10	,	,	PUNCT
ftr-453	1760	11	as	as	ADP
ftr-453	1760	12	with	with	ADP
ftr-453	1760	13	the	the	DET
ftr-453	1760	14	charitable	charitable	ADJ
ftr-453	1760	15	contribution	contribution	NOUN
ftr-453	1760	16	deduction	deduction	NOUN
ftr-453	1760	17	,	,	PUNCT
ftr-453	1760	18	the	the	DET
ftr-453	1760	19	taxpayer	taxpayer	NOUN
ftr-453	1760	20	’s	’s	PART
ftr-453	1760	21	expected	expect	VERB
ftr-453	1760	22	gain	gain	NOUN
ftr-453	1760	23	is	be	AUX
ftr-453	1760	24	primarily	primarily	ADV
ftr-453	1760	25	the	the	DET
ftr-453	1760	26	result	result	NOUN
ftr-453	1760	27	of	of	ADP
ftr-453	1760	28	an	an	DET
ftr-453	1760	29	intended	intend	VERB
ftr-453	1760	30	tax	tax	NOUN
ftr-453	1760	31	benefit	benefit	NOUN
ftr-453	1760	32	.	.	PUNCT
ftr-453	1761	1	cf	cf	NOUN
ftr-453	1761	2	.	.	PUNCT
ftr-453	1762	1	fy	fy	PROPN
ftr-453	1762	2	2001	2001	NUM
ftr-453	1762	3	budget	budget	NOUN
ftr-453	1762	4	proposal	proposal	NOUN
ftr-453	1762	5	,	,	PUNCT
ftr-453	1762	6	supra	supra	PROPN
ftr-453	1762	7	note	note	NOUN
ftr-453	1762	8	13	13	NUM
ftr-453	1762	9	at	at	ADP
ftr-453	1762	10	124	124	NUM
ftr-453	1762	11	(	(	PUNCT
ftr-453	1762	12	a	a	DET
ftr-453	1762	13	tax	tax	NOUN
ftr-453	1762	14	benefit	benefit	NOUN
ftr-453	1762	15	clearly	clearly	ADV
ftr-453	1762	16	contemplated	contemplate	VERB
ftr-453	1762	17	by	by	ADP
ftr-453	1762	18	an	an	DET
ftr-453	1762	19	applicable	applicable	ADJ
ftr-453	1762	20	provision	provision	NOUN
ftr-453	1762	21	would	would	AUX
ftr-453	1762	22	not	not	PART
ftr-453	1762	23	support	support	VERB
ftr-453	1762	24	the	the	DET
ftr-453	1762	25	finding	finding	NOUN
ftr-453	1762	26	that	that	SCONJ
ftr-453	1762	27	a	a	DET
ftr-453	1762	28	transaction	transaction	NOUN
ftr-453	1762	29	is	be	AUX
ftr-453	1762	30	a	a	DET
ftr-453	1762	31	tax	tax	NOUN
ftr-453	1762	32	shelter	shelter	NOUN
ftr-453	1762	33	)	)	PUNCT
ftr-453	1762	34	.	.	PUNCT
ftr-453	1763	1	826	826	NUM
ftr-453	1763	2	florida	florida	PROPN
ftr-453	1763	3	tax	tax	NOUN
ftr-453	1763	4	review	review	NOUN
ftr-453	1763	5	[	[	X
ftr-453	1763	6	vol	vol	NOUN
ftr-453	1763	7	.	.	PUNCT
ftr-453	1764	1	4:12	4:12	NUM
ftr-453	1764	2	affirmative	affirmative	ADJ
ftr-453	1764	3	,	,	PUNCT
ftr-453	1764	4	however	however	ADV
ftr-453	1764	5	,	,	PUNCT
ftr-453	1764	6	the	the	DET
ftr-453	1764	7	hospital	hospital	NOUN
ftr-453	1764	8	must	must	AUX
ftr-453	1764	9	then	then	ADV
ftr-453	1764	10	determine	determine	VERB
ftr-453	1764	11	whether	whether	SCONJ
ftr-453	1764	12	accepting	accept	VERB
ftr-453	1764	13	the250	the250	PROPN
ftr-453	1764	14	donation	donation	NOUN
ftr-453	1764	15	is	be	AUX
ftr-453	1764	16	a	a	DET
ftr-453	1764	17	legitimate	legitimate	ADJ
ftr-453	1764	18	activity	activity	NOUN
ftr-453	1764	19	,	,	PUNCT
ftr-453	1764	20	solely	solely	ADV
ftr-453	1764	21	from	from	ADP
ftr-453	1764	22	the	the	DET
ftr-453	1764	23	hospital	hospital	NOUN
ftr-453	1764	24	’s	’s	PART
ftr-453	1764	25	viewpoint	viewpoint	NOUN
ftr-453	1764	26	and	and	CCONJ
ftr-453	1764	27	without	without	ADP
ftr-453	1764	28	regard	regard	NOUN
ftr-453	1764	29	to	to	ADP
ftr-453	1764	30	any	any	DET
ftr-453	1764	31	tax	tax	NOUN
ftr-453	1764	32	position	position	NOUN
ftr-453	1764	33	that	that	PRON
ftr-453	1764	34	might	might	AUX
ftr-453	1764	35	be	be	AUX
ftr-453	1764	36	asserted	assert	VERB
ftr-453	1764	37	by	by	ADP
ftr-453	1764	38	any	any	DET
ftr-453	1764	39	other	other	ADJ
ftr-453	1764	40	party	party	NOUN
ftr-453	1764	41	.	.	PUNCT
ftr-453	1765	1	in	in	ADP
ftr-453	1765	2	this	this	DET
ftr-453	1765	3	respect	respect	NOUN
ftr-453	1765	4	,	,	PUNCT
ftr-453	1765	5	the	the	DET
ftr-453	1765	6	hospital	hospital	NOUN
ftr-453	1765	7	is	be	AUX
ftr-453	1765	8	in	in	ADP
ftr-453	1765	9	a	a	DET
ftr-453	1765	10	relatively	relatively	ADV
ftr-453	1765	11	safe	safe	ADJ
ftr-453	1765	12	position	position	NOUN
ftr-453	1765	13	since	since	SCONJ
ftr-453	1765	14	the	the	DET
ftr-453	1765	15	code	code	NOUN
ftr-453	1765	16	specifically	specifically	ADV
ftr-453	1765	17	intends	intend	VERB
ftr-453	1765	18	that	that	SCONJ
ftr-453	1765	19	charity	charity	NOUN
ftr-453	1765	20	be	be	AUX
ftr-453	1765	21	supported	support	VERB
ftr-453	1765	22	by	by	ADP
ftr-453	1765	23	donations	donation	NOUN
ftr-453	1765	24	.	.	PUNCT
ftr-453	1766	1	thus	thus	ADV
ftr-453	1766	2	,	,	PUNCT
ftr-453	1766	3	the	the	DET
ftr-453	1766	4	hospital251	hospital251	NOUN
ftr-453	1766	5	can	can	AUX
ftr-453	1766	6	accept	accept	VERB
ftr-453	1766	7	the	the	DET
ftr-453	1766	8	donation	donation	NOUN
ftr-453	1766	9	and	and	CCONJ
ftr-453	1766	10	provide	provide	VERB
ftr-453	1766	11	documentation	documentation	NOUN
ftr-453	1766	12	showing	show	VERB
ftr-453	1766	13	the	the	DET
ftr-453	1766	14	receipt	receipt	NOUN
ftr-453	1766	15	of	of	ADP
ftr-453	1766	16	medical	medical	ADJ
ftr-453	1766	17	equipment	equipment	NOUN
ftr-453	1766	18	to	to	ADP
ftr-453	1766	19	the	the	DET
ftr-453	1766	20	donor	donor	NOUN
ftr-453	1766	21	without	without	ADP
ftr-453	1766	22	fear	fear	NOUN
ftr-453	1766	23	that	that	SCONJ
ftr-453	1766	24	its	its	PRON
ftr-453	1766	25	doing	do	VERB
ftr-453	1766	26	so	so	ADV
ftr-453	1766	27	will	will	AUX
ftr-453	1766	28	result	result	VERB
ftr-453	1766	29	in252	in252	PROPN
ftr-453	1766	30	sanctions	sanction	NOUN
ftr-453	1766	31	based	base	VERB
ftr-453	1766	32	upon	upon	SCONJ
ftr-453	1766	33	the	the	DET
ftr-453	1766	34	tax	tax	NOUN
ftr-453	1766	35	positions	position	NOUN
ftr-453	1766	36	asserted	assert	VERB
ftr-453	1766	37	by	by	ADP
ftr-453	1766	38	the	the	DET
ftr-453	1766	39	donors	donor	NOUN
ftr-453	1766	40	.	.	PUNCT
ftr-453	1767	1	suppose	suppose	VERB
ftr-453	1767	2	,	,	PUNCT
ftr-453	1767	3	however	however	ADV
ftr-453	1767	4	,	,	PUNCT
ftr-453	1767	5	the	the	DET
ftr-453	1767	6	investment	investment	NOUN
ftr-453	1767	7	manager	manager	NOUN
ftr-453	1767	8	divides	divide	VERB
ftr-453	1767	9	the	the	DET
ftr-453	1767	10	medical	medical	ADJ
ftr-453	1767	11	equipment	equipment	NOUN
ftr-453	1767	12	into	into	ADP
ftr-453	1767	13	two	two	NUM
ftr-453	1767	14	groups	group	NOUN
ftr-453	1767	15	and	and	CCONJ
ftr-453	1767	16	donates	donate	VERB
ftr-453	1767	17	$	$	SYM
ftr-453	1767	18	750,000	750,000	NUM
ftr-453	1767	19	in	in	ADP
ftr-453	1767	20	value	value	NOUN
ftr-453	1767	21	to	to	ADP
ftr-453	1767	22	each	each	PRON
ftr-453	1767	23	of	of	ADP
ftr-453	1767	24	two	two	NUM
ftr-453	1767	25	separate	separate	ADJ
ftr-453	1767	26	charitable	charitable	ADJ
ftr-453	1767	27	hospitals	hospital	NOUN
ftr-453	1767	28	.	.	PUNCT
ftr-453	1768	1	here	here	ADV
ftr-453	1768	2	,	,	PUNCT
ftr-453	1768	3	the	the	DET
ftr-453	1768	4	threshold	threshold	NOUN
ftr-453	1768	5	value	value	NOUN
ftr-453	1768	6	amount	amount	NOUN
ftr-453	1768	7	is	be	AUX
ftr-453	1768	8	not	not	PART
ftr-453	1768	9	exceeded	exceed	VERB
ftr-453	1768	10	and	and	CCONJ
ftr-453	1768	11	charity	charity	NOUN
ftr-453	1768	12	is	be	AUX
ftr-453	1768	13	not	not	PART
ftr-453	1768	14	at	at	ADP
ftr-453	1768	15	jeopardy	jeopardy	NOUN
ftr-453	1768	16	of	of	ADP
ftr-453	1768	17	sanction	sanction	NOUN
ftr-453	1768	18	under	under	ADP
ftr-453	1768	19	the	the	DET
ftr-453	1768	20	proposal	proposal	NOUN
ftr-453	1768	21	.	.	PUNCT
ftr-453	1769	1	there	there	PRON
ftr-453	1769	2	is	be	VERB
ftr-453	1769	3	an	an	DET
ftr-453	1769	4	obvious	obvious	ADJ
ftr-453	1769	5	tension	tension	NOUN
ftr-453	1769	6	between	between	ADP
ftr-453	1769	7	the	the	DET
ftr-453	1769	8	goal	goal	NOUN
ftr-453	1769	9	of	of	ADP
ftr-453	1769	10	eliminating	eliminate	VERB
ftr-453	1769	11	charity	charity	NOUN
ftr-453	1769	12	’s	’s	PART
ftr-453	1769	13	participation	participation	NOUN
ftr-453	1769	14	in	in	ADP
ftr-453	1769	15	a	a	DET
ftr-453	1769	16	tax	tax	NOUN
ftr-453	1769	17	shelter	shelter	NOUN
ftr-453	1769	18	transaction	transaction	NOUN
ftr-453	1769	19	,	,	PUNCT
ftr-453	1769	20	while	while	SCONJ
ftr-453	1769	21	simultaneously	simultaneously	ADV
ftr-453	1769	22	avoiding	avoid	VERB
ftr-453	1769	23	undue	undue	ADJ
ftr-453	1769	24	administrative	administrative	ADJ
ftr-453	1769	25	burdens	burden	NOUN
ftr-453	1769	26	.	.	PUNCT
ftr-453	1770	1	the	the	DET
ftr-453	1770	2	investment	investment	NOUN
ftr-453	1770	3	manager	manager	NOUN
ftr-453	1770	4	can	can	AUX
ftr-453	1770	5	still	still	ADV
ftr-453	1770	6	obtain	obtain	VERB
ftr-453	1770	7	the	the	DET
ftr-453	1770	8	exact	exact	ADJ
ftr-453	1770	9	tax	tax	NOUN
ftr-453	1770	10	benefit	benefit	NOUN
ftr-453	1770	11	by	by	ADP
ftr-453	1770	12	simply	simply	ADV
ftr-453	1770	13	making	make	VERB
ftr-453	1770	14	two	two	NUM
ftr-453	1770	15	donations	donation	NOUN
ftr-453	1770	16	rather	rather	ADV
ftr-453	1770	17	than	than	ADP
ftr-453	1770	18	one	one	NUM
ftr-453	1770	19	.	.	PUNCT
ftr-453	1771	1	charity	charity	NOUN
ftr-453	1771	2	,	,	PUNCT
ftr-453	1771	3	on	on	ADP
ftr-453	1771	4	the	the	DET
ftr-453	1771	5	other	other	ADJ
ftr-453	1771	6	hand	hand	NOUN
ftr-453	1771	7	,	,	PUNCT
ftr-453	1771	8	might	might	AUX
ftr-453	1771	9	be	be	AUX
ftr-453	1771	10	overburdened	overburden	VERB
ftr-453	1771	11	by	by	ADP
ftr-453	1771	12	yet	yet	ADV
ftr-453	1771	13	another	another	DET
ftr-453	1771	14	ministerial	ministerial	ADJ
ftr-453	1771	15	duty	duty	NOUN
ftr-453	1771	16	.	.	PUNCT
ftr-453	1772	1	thus	thus	ADV
ftr-453	1772	2	,	,	PUNCT
ftr-453	1772	3	the	the	DET
ftr-453	1772	4	variation	variation	NOUN
ftr-453	1772	5	in	in	ADP
ftr-453	1772	6	this	this	DET
ftr-453	1772	7	example	example	NOUN
ftr-453	1772	8	raises	raise	VERB
ftr-453	1772	9	the	the	DET
ftr-453	1772	10	issue	issue	NOUN
ftr-453	1772	11	whether	whether	SCONJ
ftr-453	1772	12	the	the	DET
ftr-453	1772	13	threshold	threshold	NOUN
ftr-453	1772	14	value	value	NOUN
ftr-453	1772	15	at	at	ADP
ftr-453	1772	16	which	which	PRON
ftr-453	1772	17	the	the	DET
ftr-453	1772	18	sanction	sanction	NOUN
ftr-453	1772	19	potential	potential	NOUN
ftr-453	1772	20	would	would	AUX
ftr-453	1772	21	exist	exist	VERB
ftr-453	1772	22	should	should	AUX
ftr-453	1772	23	be	be	AUX
ftr-453	1772	24	lowered	lower	VERB
ftr-453	1772	25	.	.	PUNCT
ftr-453	1773	1	it	it	PRON
ftr-453	1773	2	may	may	AUX
ftr-453	1773	3	be	be	AUX
ftr-453	1773	4	no	no	PRON
ftr-453	1773	5	more	more	ADV
ftr-453	1773	6	burdensome	burdensome	ADJ
ftr-453	1773	7	to	to	PART
ftr-453	1773	8	encourage	encourage	VERB
ftr-453	1773	9	or	or	CCONJ
ftr-453	1773	10	require	require	VERB
ftr-453	1773	11	charity	charity	NOUN
ftr-453	1773	12	to	to	PART
ftr-453	1773	13	make	make	VERB
ftr-453	1773	14	inquiries	inquiry	NOUN
ftr-453	1773	15	when	when	SCONJ
ftr-453	1773	16	a	a	DET
ftr-453	1773	17	single	single	ADJ
ftr-453	1773	18	donation	donation	NOUN
ftr-453	1773	19	exceeds	exceed	VERB
ftr-453	1773	20	$	$	SYM
ftr-453	1773	21	100,000	100,000	NUM
ftr-453	1773	22	than	than	SCONJ
ftr-453	1773	23	it	it	PRON
ftr-453	1773	24	is	be	AUX
ftr-453	1773	25	when	when	SCONJ
ftr-453	1773	26	a	a	DET
ftr-453	1773	27	single	single	ADJ
ftr-453	1773	28	donation	donation	NOUN
ftr-453	1773	29	exceeds	exceed	VERB
ftr-453	1773	30	$	$	SYM
ftr-453	1773	31	1,000,000	1,000,000	NUM
ftr-453	1773	32	.	.	PUNCT
ftr-453	1774	1	the	the	DET
ftr-453	1774	2	potential	potential	ADJ
ftr-453	1774	3	tax	tax	NOUN
ftr-453	1774	4	benefit	benefit	NOUN
ftr-453	1774	5	to	to	ADP
ftr-453	1774	6	investors	investor	NOUN
ftr-453	1774	7	,	,	PUNCT
ftr-453	1774	8	however	however	ADV
ftr-453	1774	9	,	,	PUNCT
ftr-453	1774	10	might	might	AUX
ftr-453	1774	11	be	be	AUX
ftr-453	1774	12	eroded	erode	VERB
ftr-453	1774	13	by	by	ADP
ftr-453	1774	14	transaction	transaction	NOUN
ftr-453	1774	15	costs	cost	NOUN
ftr-453	1774	16	(	(	PUNCT
ftr-453	1774	17	i.e.	i.e.	X
ftr-453	1774	18	,	,	PUNCT
ftr-453	1774	19	shipping	shipping	NOUN
ftr-453	1774	20	,	,	PUNCT
ftr-453	1774	21	insurance	insurance	NOUN
ftr-453	1774	22	,	,	PUNCT
ftr-453	1774	23	storage	storage	NOUN
ftr-453	1774	24	,	,	PUNCT
ftr-453	1774	25	etc	etc	X
ftr-453	1774	26	)	)	PUNCT
ftr-453	1774	27	,	,	PUNCT
ftr-453	1774	28	if	if	SCONJ
ftr-453	1774	29	the	the	DET
ftr-453	1774	30	investment	investment	NOUN
ftr-453	1774	31	manager	manager	NOUN
ftr-453	1774	32	had	have	VERB
ftr-453	1774	33	to	to	PART
ftr-453	1774	34	divide	divide	VERB
ftr-453	1774	35	donations	donation	NOUN
ftr-453	1774	36	amongst	amongst	ADP
ftr-453	1774	37	several	several	ADJ
ftr-453	1774	38	charitable	charitable	ADJ
ftr-453	1774	39	recipients	recipient	NOUN
ftr-453	1774	40	in	in	ADP
ftr-453	1774	41	an	an	DET
ftr-453	1774	42	effort	effort	NOUN
ftr-453	1774	43	to	to	PART
ftr-453	1774	44	avoid	avoid	VERB
ftr-453	1774	45	the	the	DET
ftr-453	1774	46	threshold	threshold	NOUN
ftr-453	1774	47	.	.	PUNCT
ftr-453	1775	1	the	the	DET
ftr-453	1775	2	foregoing	forego	VERB
ftr-453	1775	3	discussion	discussion	NOUN
ftr-453	1775	4	does	do	AUX
ftr-453	1775	5	n’t	not	PART
ftr-453	1775	6	militate	militate	VERB
ftr-453	1775	7	against	against	ADP
ftr-453	1775	8	the	the	DET
ftr-453	1775	9	theory	theory	NOUN
ftr-453	1775	10	,	,	PUNCT
ftr-453	1775	11	but	but	CCONJ
ftr-453	1775	12	merely	merely	ADV
ftr-453	1775	13	points	point	VERB
ftr-453	1775	14	to	to	ADP
ftr-453	1775	15	the	the	DET
ftr-453	1775	16	need	need	NOUN
ftr-453	1775	17	for	for	ADP
ftr-453	1775	18	careful	careful	ADJ
ftr-453	1775	19	calibration	calibration	NOUN
ftr-453	1775	20	of	of	ADP
ftr-453	1775	21	the	the	DET
ftr-453	1775	22	threshold	threshold	NOUN
ftr-453	1775	23	amount	amount	NOUN
ftr-453	1775	24	.	.	PUNCT
ftr-453	1776	1	thus	thus	ADV
ftr-453	1776	2	,	,	PUNCT
ftr-453	1776	3	theory	theory	NOUN
ftr-453	1776	4	always	always	ADV
ftr-453	1776	5	has	have	VERB
ftr-453	1776	6	its	its	PRON
ftr-453	1776	7	practical	practical	ADJ
ftr-453	1776	8	difficulties	difficulty	NOUN
ftr-453	1776	9	and	and	CCONJ
ftr-453	1776	10	the	the	DET
ftr-453	1776	11	theory	theory	NOUN
ftr-453	1776	12	discussed	discuss	VERB
ftr-453	1776	13	in	in	ADP
ftr-453	1776	14	this	this	DET
ftr-453	1776	15	article	article	NOUN
ftr-453	1776	16	is	be	AUX
ftr-453	1776	17	no	no	DET
ftr-453	1776	18	exception	exception	NOUN
ftr-453	1776	19	.	.	PUNCT
ftr-453	1777	1	but	but	CCONJ
ftr-453	1777	2	the	the	DET
ftr-453	1777	3	theory	theory	NOUN
ftr-453	1777	4	relates	relate	VERB
ftr-453	1777	5	to	to	ADP
ftr-453	1777	6	a	a	DET
ftr-453	1777	7	subject	subject	NOUN
ftr-453	1777	8	about	about	ADP
ftr-453	1777	9	which	which	PRON
ftr-453	1777	10	congress	congress	PROPN
ftr-453	1777	11	has	have	AUX
ftr-453	1777	12	already	already	ADV
ftr-453	1777	13	determined	determine	VERB
ftr-453	1777	14	to	to	PART
ftr-453	1777	15	be	be	AUX
ftr-453	1777	16	of	of	ADP
ftr-453	1777	17	high	high	ADJ
ftr-453	1777	18	importance	importance	NOUN
ftr-453	1777	19	and	and	CCONJ
ftr-453	1777	20	,	,	PUNCT
ftr-453	1777	21	indeed	indeed	ADV
ftr-453	1777	22	,	,	PUNCT
ftr-453	1777	23	has	have	AUX
ftr-453	1777	24	implemented	implement	VERB
ftr-453	1777	25	a	a	DET
ftr-453	1777	26	certain	certain	ADJ
ftr-453	1777	27	workable	workable	ADJ
ftr-453	1777	28	statutory	statutory	ADJ
ftr-453	1777	29	approach	approach	NOUN
ftr-453	1777	30	.	.	PUNCT
ftr-453	1778	1	there	there	PRON
ftr-453	1778	2	are	be	VERB
ftr-453	1778	3	several	several	ADJ
ftr-453	1778	4	provisions	provision	NOUN
ftr-453	1778	5	already	already	ADV
ftr-453	1778	6	mandating	mandate	VERB
ftr-453	1778	7	the	the	DET
ftr-453	1778	8	same	same	ADJ
ftr-453	1778	9	disclosures	disclosure	NOUN
ftr-453	1778	10	that	that	PRON
ftr-453	1778	11	are	be	AUX
ftr-453	1778	12	necessary	necessary	ADJ
ftr-453	1778	13	to	to	ADP
ftr-453	1778	14	the	the	DET
ftr-453	1778	15	implementation	implementation	NOUN
ftr-453	1778	16	of	of	ADP
ftr-453	1778	17	a	a	DET
ftr-453	1778	18	theory	theory	NOUN
ftr-453	1778	19	making	make	VERB
ftr-453	1778	20	charity	charity	NOUN
ftr-453	1778	21	responsible	responsible	ADJ
ftr-453	1778	22	for	for	ADP
ftr-453	1778	23	the	the	DET
ftr-453	1778	24	knowing	knowing	ADJ
ftr-453	1778	25	misuse	misuse	NOUN
ftr-453	1778	26	of	of	ADP
ftr-453	1778	27	its	its	PRON
ftr-453	1778	28	tax	tax	NOUN
ftr-453	1778	29	exemption	exemption	NOUN
ftr-453	1778	30	.	.	PUNCT
ftr-453	1779	1	requiring	require	VERB
ftr-453	1779	2	charity	charity	NOUN
ftr-453	1779	3	to	to	PART
ftr-453	1779	4	inquire	inquire	VERB
ftr-453	1779	5	of	of	ADP
ftr-453	1779	6	certain	certain	ADJ
ftr-453	1779	7	trading	trading	NOUN
ftr-453	1779	8	partners	partner	NOUN
ftr-453	1779	9	whether	whether	SCONJ
ftr-453	1779	10	the	the	DET
ftr-453	1779	11	transaction	transaction	NOUN
ftr-453	1779	12	in	in	ADP
ftr-453	1779	13	which	which	PRON
ftr-453	1779	14	charity	charity	NOUN
ftr-453	1779	15	participates	participate	VERB
ftr-453	1779	16	,	,	PUNCT
ftr-453	1779	17	by	by	ADP
ftr-453	1779	18	itself	itself	PRON
ftr-453	1779	19	or	or	CCONJ
ftr-453	1779	20	in	in	ADP
ftr-453	1779	21	conjunction	conjunction	NOUN
ftr-453	1779	22	with	with	ADP
ftr-453	1779	23	other	other	ADJ
ftr-453	1779	24	transactions	transaction	NOUN
ftr-453	1779	25	,	,	PUNCT
ftr-453	1779	26	will	will	AUX
ftr-453	1779	27	trigger	trigger	VERB
ftr-453	1779	28	a	a	DET
ftr-453	1779	29	disclosure	disclosure	NOUN
ftr-453	1779	30	obligation	obligation	NOUN
ftr-453	1779	31	is	be	AUX
ftr-453	1779	32	but	but	CCONJ
ftr-453	1779	33	a	a	DET
ftr-453	1779	34	minor	minor	ADJ
ftr-453	1779	35	extension	extension	NOUN
ftr-453	1779	36	of	of	ADP
ftr-453	1779	37	existing	exist	VERB
ftr-453	1779	38	law	law	NOUN
ftr-453	1779	39	.	.	PUNCT
ftr-453	1780	1	granted	grant	VERB
ftr-453	1780	2	,	,	PUNCT
ftr-453	1780	3	too	too	ADV
ftr-453	1780	4	,	,	PUNCT
ftr-453	1780	5	that	that	SCONJ
ftr-453	1780	6	almost	almost	ADV
ftr-453	1780	7	every	every	PRON
ftr-453	1780	8	minor	minor	ADJ
ftr-453	1780	9	duty	duty	NOUN
ftr-453	1780	10	imposed	impose	VERB
ftr-453	1780	11	by	by	ADP
ftr-453	1780	12	the	the	DET
ftr-453	1780	13	code	code	NOUN
ftr-453	1780	14	aggregates	aggregate	NOUN
ftr-453	1780	15	with	with	ADP
ftr-453	1780	16	other	other	ADJ
ftr-453	1780	17	such	such	ADJ
ftr-453	1780	18	minor	minor	ADJ
ftr-453	1780	19	duties	duty	NOUN
ftr-453	1780	20	to	to	PART
ftr-453	1780	21	create	create	VERB
ftr-453	1780	22	higher	high	ADJ
ftr-453	1780	23	transaction	transaction	NOUN
ftr-453	1780	24	costs	cost	NOUN
ftr-453	1780	25	.	.	PUNCT
ftr-453	1781	1	the	the	DET
ftr-453	1781	2	harm	harm	NOUN
ftr-453	1781	3	caused	cause	VERB
ftr-453	1781	4	by	by	ADP
ftr-453	1781	5	charity	charity	NOUN
ftr-453	1781	6	’s	’s	PART
ftr-453	1781	7	participation	participation	NOUN
ftr-453	1781	8	in	in	ADP
ftr-453	1781	9	tax	tax	NOUN
ftr-453	1781	10	shelters	shelter	NOUN
ftr-453	1781	11	,	,	PUNCT
ftr-453	1781	12	to	to	ADP
ftr-453	1781	13	the	the	DET
ftr-453	1781	14	tax	tax	NOUN
ftr-453	1781	15	base	base	NOUN
ftr-453	1781	16	250	250	NUM
ftr-453	1781	17	.	.	PUNCT
ftr-453	1782	1	although	although	SCONJ
ftr-453	1782	2	the	the	DET
ftr-453	1782	3	tax	tax	NOUN
ftr-453	1782	4	benefit	benefit	NOUN
ftr-453	1782	5	resulting	result	VERB
ftr-453	1782	6	from	from	ADP
ftr-453	1782	7	the	the	DET
ftr-453	1782	8	charitable	charitable	ADJ
ftr-453	1782	9	contribution	contribution	NOUN
ftr-453	1782	10	might	might	AUX
ftr-453	1782	11	be	be	AUX
ftr-453	1782	12	intended	intend	VERB
ftr-453	1782	13	by	by	ADP
ftr-453	1782	14	congress	congress	PROPN
ftr-453	1782	15	,	,	PUNCT
ftr-453	1782	16	irc	irc	PROPN
ftr-453	1782	17	§	§	PROPN
ftr-453	1782	18	6111(c	6111(c	NOUN
ftr-453	1782	19	)	)	PUNCT
ftr-453	1782	20	might	might	AUX
ftr-453	1782	21	still	still	ADV
ftr-453	1782	22	require	require	VERB
ftr-453	1782	23	that	that	SCONJ
ftr-453	1782	24	the	the	DET
ftr-453	1782	25	transaction	transaction	NOUN
ftr-453	1782	26	be	be	AUX
ftr-453	1782	27	registered	register	VERB
ftr-453	1782	28	since	since	SCONJ
ftr-453	1782	29	the	the	DET
ftr-453	1782	30	definition	definition	NOUN
ftr-453	1782	31	of	of	ADP
ftr-453	1782	32	tax	tax	NOUN
ftr-453	1782	33	shelter	shelter	NOUN
ftr-453	1782	34	in	in	ADP
ftr-453	1782	35	that	that	DET
ftr-453	1782	36	provision	provision	NOUN
ftr-453	1782	37	does	do	AUX
ftr-453	1782	38	not	not	PART
ftr-453	1782	39	exclude	exclude	VERB
ftr-453	1782	40	transactions	transaction	NOUN
ftr-453	1782	41	resulting	result	VERB
ftr-453	1782	42	in	in	ADP
ftr-453	1782	43	intended	intended	ADJ
ftr-453	1782	44	tax	tax	NOUN
ftr-453	1782	45	benefits	benefit	NOUN
ftr-453	1782	46	.	.	PUNCT
ftr-453	1783	1	251	251	NUM
ftr-453	1783	2	.	.	PUNCT
ftr-453	1784	1	see	see	VERB
ftr-453	1784	2	irc	irc	PROPN
ftr-453	1784	3	§	§	PROPN
ftr-453	1784	4	170	170	NUM
ftr-453	1784	5	.	.	PUNCT
ftr-453	1785	1	252	252	NUM
ftr-453	1785	2	.	.	PUNCT
ftr-453	1786	1	irc	irc	PROPN
ftr-453	1786	2	§	§	PROPN
ftr-453	1786	3	170(f)(8	170(f)(8	NUM
ftr-453	1786	4	)	)	PUNCT
ftr-453	1786	5	requires	require	VERB
ftr-453	1786	6	the	the	DET
ftr-453	1786	7	donee	donee	NOUN
ftr-453	1786	8	provide	provide	VERB
ftr-453	1786	9	a	a	DET
ftr-453	1786	10	written	write	VERB
ftr-453	1786	11	acknowledgement	acknowledgement	NOUN
ftr-453	1786	12	of	of	ADP
ftr-453	1786	13	the	the	DET
ftr-453	1786	14	donation	donation	NOUN
ftr-453	1786	15	containing	contain	VERB
ftr-453	1786	16	a	a	DET
ftr-453	1786	17	description	description	NOUN
ftr-453	1786	18	of	of	ADP
ftr-453	1786	19	the	the	DET
ftr-453	1786	20	property	property	NOUN
ftr-453	1786	21	donated	donate	VERB
ftr-453	1786	22	.	.	PUNCT
ftr-453	1787	1	2001	2001	NUM
ftr-453	1787	2	]	]	PUNCT
ftr-453	1787	3	when	when	SCONJ
ftr-453	1787	4	charity	charity	NOUN
ftr-453	1787	5	aids	aids	PROPN
ftr-453	1787	6	tax	tax	NOUN
ftr-453	1787	7	shelters	shelter	NOUN
ftr-453	1787	8	827	827	NUM
ftr-453	1787	9	and	and	CCONJ
ftr-453	1787	10	to	to	ADP
ftr-453	1787	11	the	the	DET
ftr-453	1787	12	concept	concept	NOUN
ftr-453	1787	13	of	of	ADP
ftr-453	1787	14	charity	charity	NOUN
ftr-453	1787	15	,	,	PUNCT
ftr-453	1787	16	and	and	CCONJ
ftr-453	1787	17	the	the	DET
ftr-453	1787	18	trust	trust	NOUN
ftr-453	1787	19	embodied	embody	VERB
ftr-453	1787	20	in	in	ADP
ftr-453	1787	21	the	the	DET
ftr-453	1787	22	grant	grant	NOUN
ftr-453	1787	23	of	of	ADP
ftr-453	1787	24	tax	tax	NOUN
ftr-453	1787	25	exemption	exemption	NOUN
ftr-453	1787	26	,	,	PUNCT
ftr-453	1787	27	justifies	justify	VERB
ftr-453	1787	28	another	another	DET
ftr-453	1787	29	imposition	imposition	NOUN
ftr-453	1787	30	as	as	ADP
ftr-453	1787	31	a	a	DET
ftr-453	1787	32	condition	condition	NOUN
ftr-453	1787	33	of	of	ADP
ftr-453	1787	34	tax	tax	NOUN
ftr-453	1787	35	exemption	exemption	NOUN
ftr-453	1787	36	.	.	PUNCT
ftr-453	1788	1	the	the	DET
ftr-453	1788	2	final	final	ADJ
ftr-453	1788	3	practical	practical	ADJ
ftr-453	1788	4	notion	notion	NOUN
ftr-453	1788	5	not	not	PART
ftr-453	1788	6	yet	yet	ADV
ftr-453	1788	7	discussed	discuss	VERB
ftr-453	1788	8	is	be	AUX
ftr-453	1788	9	the	the	DET
ftr-453	1788	10	nature	nature	NOUN
ftr-453	1788	11	of	of	ADP
ftr-453	1788	12	the	the	DET
ftr-453	1788	13	sanction	sanction	NOUN
ftr-453	1788	14	when	when	SCONJ
ftr-453	1788	15	charity	charity	NOUN
ftr-453	1788	16	aids	aid	NOUN
ftr-453	1788	17	and	and	CCONJ
ftr-453	1788	18	abets	abet	VERB
ftr-453	1788	19	a	a	DET
ftr-453	1788	20	tax	tax	NOUN
ftr-453	1788	21	shelter	shelter	NOUN
ftr-453	1788	22	.	.	PUNCT
ftr-453	1789	1	this	this	PRON
ftr-453	1789	2	is	be	AUX
ftr-453	1789	3	not	not	PART
ftr-453	1789	4	entirely	entirely	ADV
ftr-453	1789	5	a	a	DET
ftr-453	1789	6	matter	matter	NOUN
ftr-453	1789	7	of	of	ADP
ftr-453	1789	8	analysis	analysis	NOUN
ftr-453	1789	9	so	so	ADV
ftr-453	1789	10	much	much	ADV
ftr-453	1789	11	as	as	SCONJ
ftr-453	1789	12	it	it	PRON
ftr-453	1789	13	is	be	AUX
ftr-453	1789	14	a	a	DET
ftr-453	1789	15	matter	matter	NOUN
ftr-453	1789	16	of	of	ADP
ftr-453	1789	17	one	one	NUM
ftr-453	1789	18	’s	’s	PART
ftr-453	1789	19	“	"	PUNCT
ftr-453	1789	20	sentencing	sentencing	NOUN
ftr-453	1789	21	”	"	PUNCT
ftr-453	1789	22	philosophy	philosophy	NOUN
ftr-453	1789	23	.	.	PUNCT
ftr-453	1790	1	mine	mine	PRON
ftr-453	1790	2	is	be	AUX
ftr-453	1790	3	essentially	essentially	ADV
ftr-453	1790	4	that	that	SCONJ
ftr-453	1790	5	a	a	DET
ftr-453	1790	6	miscreant	miscreant	NOUN
ftr-453	1790	7	be	be	AUX
ftr-453	1790	8	offered	offer	VERB
ftr-453	1790	9	a	a	DET
ftr-453	1790	10	means	means	NOUN
ftr-453	1790	11	of	of	ADP
ftr-453	1790	12	rehabilitation	rehabilitation	NOUN
ftr-453	1790	13	,	,	PUNCT
ftr-453	1790	14	particularly	particularly	ADV
ftr-453	1790	15	when	when	SCONJ
ftr-453	1790	16	the	the	DET
ftr-453	1790	17	harm	harm	NOUN
ftr-453	1790	18	is	be	AUX
ftr-453	1790	19	serious	serious	ADJ
ftr-453	1790	20	but	but	CCONJ
ftr-453	1790	21	nonrecurring	nonrecurre	VERB
ftr-453	1790	22	with	with	ADP
ftr-453	1790	23	regard	regard	NOUN
ftr-453	1790	24	to	to	ADP
ftr-453	1790	25	the	the	DET
ftr-453	1790	26	individual	individual	ADJ
ftr-453	1790	27	taxpayer	taxpayer	NOUN
ftr-453	1790	28	.	.	PUNCT
ftr-453	1791	1	but	but	CCONJ
ftr-453	1791	2	,	,	PUNCT
ftr-453	1791	3	as	as	SCONJ
ftr-453	1791	4	implied	imply	VERB
ftr-453	1791	5	throughout	throughout	ADP
ftr-453	1791	6	this	this	DET
ftr-453	1791	7	article	article	NOUN
ftr-453	1791	8	,	,	PUNCT
ftr-453	1791	9	the	the	DET
ftr-453	1791	10	penalty	penalty	NOUN
ftr-453	1791	11	ought	ought	AUX
ftr-453	1791	12	to	to	PART
ftr-453	1791	13	be	be	AUX
ftr-453	1791	14	severe	severe	ADJ
ftr-453	1791	15	enough	enough	ADV
ftr-453	1791	16	that	that	SCONJ
ftr-453	1791	17	it	it	PRON
ftr-453	1791	18	actually	actually	ADV
ftr-453	1791	19	discourages	discourage	VERB
ftr-453	1791	20	future	future	ADJ
ftr-453	1791	21	participation	participation	NOUN
ftr-453	1791	22	in	in	ADP
ftr-453	1791	23	tax	tax	NOUN
ftr-453	1791	24	shelters	shelter	NOUN
ftr-453	1791	25	.	.	PUNCT
ftr-453	1792	1	the	the	DET
ftr-453	1792	2	ubit	ubit	NOUN
ftr-453	1792	3	penalty	penalty	NOUN
ftr-453	1792	4	does	do	AUX
ftr-453	1792	5	not	not	PART
ftr-453	1792	6	do	do	VERB
ftr-453	1792	7	that	that	PRON
ftr-453	1792	8	.	.	PUNCT
ftr-453	1793	1	it	it	PRON
ftr-453	1793	2	follows	follow	VERB
ftr-453	1793	3	that	that	SCONJ
ftr-453	1793	4	charity	charity	NOUN
ftr-453	1793	5	should	should	AUX
ftr-453	1793	6	forfeit	forfeit	VERB
ftr-453	1793	7	its	its	PRON
ftr-453	1793	8	entire	entire	ADJ
ftr-453	1793	9	tax	tax	NOUN
ftr-453	1793	10	exemption	exemption	NOUN
ftr-453	1793	11	but	but	CCONJ
ftr-453	1793	12	only	only	ADV
ftr-453	1793	13	for	for	ADP
ftr-453	1793	14	the	the	DET
ftr-453	1793	15	year	year	NOUN
ftr-453	1793	16	in	in	ADP
ftr-453	1793	17	which	which	PRON
ftr-453	1793	18	the	the	DET
ftr-453	1793	19	violation	violation	NOUN
ftr-453	1793	20	occurs	occur	VERB
ftr-453	1793	21	.	.	PUNCT
ftr-453	1794	1	there	there	PRON
ftr-453	1794	2	might	might	AUX
ftr-453	1794	3	also	also	ADV
ftr-453	1794	4	be	be	AUX
ftr-453	1794	5	provisions	provision	NOUN
ftr-453	1794	6	for	for	ADP
ftr-453	1794	7	abatement	abatement	NOUN
ftr-453	1794	8	of	of	ADP
ftr-453	1794	9	that	that	DET
ftr-453	1794	10	harsh	harsh	ADJ
ftr-453	1794	11	penalty	penalty	NOUN
ftr-453	1794	12	in	in	ADP
ftr-453	1794	13	cases	case	NOUN
ftr-453	1794	14	involving	involve	VERB
ftr-453	1794	15	serious	serious	ADJ
ftr-453	1794	16	mitigation	mitigation	NOUN
ftr-453	1794	17	.	.	PUNCT
ftr-453	1795	1	those	those	PRON
ftr-453	1795	2	might	might	AUX
ftr-453	1795	3	include	include	VERB
ftr-453	1795	4	the	the	DET
ftr-453	1795	5	wholesale	wholesale	ADJ
ftr-453	1795	6	revamping	revamping	NOUN
ftr-453	1795	7	of	of	ADP
ftr-453	1795	8	charity’s253	charity’s253	PROPN
ftr-453	1795	9	governance	governance	NOUN
ftr-453	1795	10	structure	structure	NOUN
ftr-453	1795	11	or	or	CCONJ
ftr-453	1795	12	an	an	DET
ftr-453	1795	13	undoing	undoing	NOUN
ftr-453	1795	14	of	of	ADP
ftr-453	1795	15	the	the	DET
ftr-453	1795	16	transaction	transaction	NOUN
ftr-453	1795	17	where	where	SCONJ
ftr-453	1795	18	possible	possible	ADJ
ftr-453	1795	19	.	.	PUNCT
ftr-453	1796	1	when254	when254	VERB
ftr-453	1796	2	the	the	DET
ftr-453	1796	3	sanction	sanction	NOUN
ftr-453	1796	4	is	be	AUX
ftr-453	1796	5	imposed	impose	VERB
ftr-453	1796	6	,	,	PUNCT
ftr-453	1796	7	however	however	ADV
ftr-453	1796	8	,	,	PUNCT
ftr-453	1796	9	charity	charity	NOUN
ftr-453	1796	10	should	should	AUX
ftr-453	1796	11	be	be	AUX
ftr-453	1796	12	required	require	VERB
ftr-453	1796	13	to	to	PART
ftr-453	1796	14	undergo	undergo	VERB
ftr-453	1796	15	a	a	DET
ftr-453	1796	16	stringent	stringent	ADJ
ftr-453	1796	17	reapplication	reapplication	NOUN
ftr-453	1796	18	process	process	NOUN
ftr-453	1796	19	by	by	ADP
ftr-453	1796	20	which	which	PRON
ftr-453	1796	21	it	it	PRON
ftr-453	1796	22	demonstrates	demonstrate	VERB
ftr-453	1796	23	an	an	DET
ftr-453	1796	24	awareness	awareness	NOUN
ftr-453	1796	25	of	of	ADP
ftr-453	1796	26	the	the	DET
ftr-453	1796	27	special	special	ADJ
ftr-453	1796	28	trust	trust	NOUN
ftr-453	1796	29	underlying	underlie	VERB
ftr-453	1796	30	the	the	DET
ftr-453	1796	31	grant	grant	NOUN
ftr-453	1796	32	of	of	ADP
ftr-453	1796	33	tax	tax	NOUN
ftr-453	1796	34	exemption	exemption	NOUN
ftr-453	1796	35	.	.	PUNCT
ftr-453	1797	1	any	any	DET
ftr-453	1797	2	violation	violation	NOUN
ftr-453	1797	3	thereafter	thereafter	ADV
ftr-453	1797	4	ought	ought	AUX
ftr-453	1797	5	to	to	PART
ftr-453	1797	6	be	be	AUX
ftr-453	1797	7	grounds	ground	NOUN
ftr-453	1797	8	for	for	ADP
ftr-453	1797	9	permanent	permanent	ADJ
ftr-453	1797	10	revocation	revocation	NOUN
ftr-453	1797	11	of	of	ADP
ftr-453	1797	12	tax	tax	NOUN
ftr-453	1797	13	exemption	exemption	NOUN
ftr-453	1797	14	.	.	PUNCT
ftr-453	1798	1	vii	vii	PROPN
ftr-453	1798	2	.	.	PROPN
ftr-453	1798	3	epilogue	epilogue	PROPN
ftr-453	1798	4	it	it	PRON
ftr-453	1798	5	is	be	AUX
ftr-453	1798	6	difficult	difficult	ADJ
ftr-453	1798	7	to	to	PART
ftr-453	1798	8	regulate	regulate	VERB
ftr-453	1798	9	vice	vice	NOUN
ftr-453	1798	10	because	because	SCONJ
ftr-453	1798	11	,	,	PUNCT
ftr-453	1798	12	while	while	SCONJ
ftr-453	1798	13	the	the	DET
ftr-453	1798	14	public	public	NOUN
ftr-453	1798	15	may	may	AUX
ftr-453	1798	16	be	be	AUX
ftr-453	1798	17	harmed	harm	VERB
ftr-453	1798	18	thereby	thereby	ADV
ftr-453	1798	19	,	,	PUNCT
ftr-453	1798	20	those	those	PRON
ftr-453	1798	21	who	who	PRON
ftr-453	1798	22	engage	engage	VERB
ftr-453	1798	23	in	in	ADP
ftr-453	1798	24	vice	vice	NOUN
ftr-453	1798	25	often	often	ADV
ftr-453	1798	26	consider	consider	VERB
ftr-453	1798	27	themselves	themselves	PRON
ftr-453	1798	28	benefitted	benefit	VERB
ftr-453	1798	29	.	.	PUNCT
ftr-453	1799	1	in	in	ADP
ftr-453	1799	2	many	many	ADJ
ftr-453	1799	3	respects	respect	NOUN
ftr-453	1799	4	,	,	PUNCT
ftr-453	1799	5	the	the	DET
ftr-453	1799	6	potential	potential	ADJ
ftr-453	1799	7	benefit	benefit	NOUN
ftr-453	1799	8	is	be	AUX
ftr-453	1799	9	available	available	ADJ
ftr-453	1799	10	to	to	ADP
ftr-453	1799	11	every	every	DET
ftr-453	1799	12	individual	individual	NOUN
ftr-453	1799	13	composing	compose	VERB
ftr-453	1799	14	the	the	DET
ftr-453	1799	15	public	public	NOUN
ftr-453	1799	16	.	.	PUNCT
ftr-453	1800	1	therefore	therefore	ADV
ftr-453	1800	2	,	,	PUNCT
ftr-453	1800	3	every	every	DET
ftr-453	1800	4	individual	individual	NOUN
ftr-453	1800	5	has	have	VERB
ftr-453	1800	6	at	at	ADP
ftr-453	1800	7	least	least	ADJ
ftr-453	1800	8	a	a	DET
ftr-453	1800	9	dormant	dormant	ADJ
ftr-453	1800	10	interest	interest	NOUN
ftr-453	1800	11	in	in	ADP
ftr-453	1800	12	doing	do	VERB
ftr-453	1800	13	nothing	nothing	PRON
ftr-453	1800	14	about	about	ADP
ftr-453	1800	15	the	the	DET
ftr-453	1800	16	vice	vice	NOUN
ftr-453	1800	17	.	.	PUNCT
ftr-453	1801	1	defeating	defeat	VERB
ftr-453	1801	2	vice	vice	PROPN
ftr-453	1801	3	first	first	ADV
ftr-453	1801	4	requires	require	VERB
ftr-453	1801	5	a	a	DET
ftr-453	1801	6	wisdom	wisdom	NOUN
ftr-453	1801	7	and	and	CCONJ
ftr-453	1801	8	maturity255	maturity255	PROPN
ftr-453	1801	9	that	that	PRON
ftr-453	1801	10	allows	allow	VERB
ftr-453	1801	11	every	every	DET
ftr-453	1801	12	individual	individual	NOUN
ftr-453	1801	13	to	to	PART
ftr-453	1801	14	forsake	forsake	VERB
ftr-453	1801	15	the	the	DET
ftr-453	1801	16	potential	potential	NOUN
ftr-453	1801	17	for	for	ADP
ftr-453	1801	18	individual	individual	ADJ
ftr-453	1801	19	gain	gain	NOUN
ftr-453	1801	20	for	for	ADP
ftr-453	1801	21	the	the	DET
ftr-453	1801	22	good	good	NOUN
ftr-453	1801	23	of	of	ADP
ftr-453	1801	24	the	the	DET
ftr-453	1801	25	whole	whole	NOUN
ftr-453	1801	26	.	.	PUNCT
ftr-453	1802	1	tax	tax	NOUN
ftr-453	1802	2	law	law	NOUN
ftr-453	1802	3	appears	appear	VERB
ftr-453	1802	4	to	to	PART
ftr-453	1802	5	be	be	AUX
ftr-453	1802	6	approaching	approach	VERB
ftr-453	1802	7	a	a	DET
ftr-453	1802	8	certain	certain	ADJ
ftr-453	1802	9	mature	mature	ADJ
ftr-453	1802	10	recognition	recognition	NOUN
ftr-453	1802	11	that	that	SCONJ
ftr-453	1802	12	the	the	DET
ftr-453	1802	13	notion	notion	NOUN
ftr-453	1802	14	of	of	ADP
ftr-453	1802	15	ordering	order	VERB
ftr-453	1802	16	one	one	NUM
ftr-453	1802	17	’s	’s	PART
ftr-453	1802	18	affairs	affair	NOUN
ftr-453	1802	19	to	to	PART
ftr-453	1802	20	pay	pay	VERB
ftr-453	1802	21	as	as	ADV
ftr-453	1802	22	little	little	ADJ
ftr-453	1802	23	tax	tax	NOUN
ftr-453	1802	24	as	as	ADP
ftr-453	1802	25	possible	possible	ADJ
ftr-453	1802	26	is	be	AUX
ftr-453	1802	27	no	no	DET
ftr-453	1802	28	absolute	absolute	ADJ
ftr-453	1802	29	right	right	NOUN
ftr-453	1802	30	.	.	PUNCT
ftr-453	1803	1	vice	vice	NOUN
ftr-453	1803	2	thrives	thrive	VERB
ftr-453	1803	3	in	in	ADP
ftr-453	1803	4	an	an	DET
ftr-453	1803	5	indulging	indulge	VERB
ftr-453	1803	6	consensual	consensual	ADJ
ftr-453	1803	7	environment	environment	NOUN
ftr-453	1803	8	.	.	PUNCT
ftr-453	1804	1	that	that	PRON
ftr-453	1804	2	is	is	ADV
ftr-453	1804	3	,	,	PUNCT
ftr-453	1804	4	vice	vice	NOUN
ftr-453	1804	5	requires	require	VERB
ftr-453	1804	6	a	a	DET
ftr-453	1804	7	willing	willing	ADJ
ftr-453	1804	8	producer	producer	NOUN
ftr-453	1804	9	,	,	PUNCT
ftr-453	1804	10	a	a	DET
ftr-453	1804	11	willing	willing	ADJ
ftr-453	1804	12	supplier	supplier	NOUN
ftr-453	1804	13	and	and	CCONJ
ftr-453	1804	14	a	a	DET
ftr-453	1804	15	system	system	NOUN
ftr-453	1804	16	that	that	PRON
ftr-453	1804	17	indulges	indulge	VERB
ftr-453	1804	18	one	one	NUM
ftr-453	1804	19	or	or	CCONJ
ftr-453	1804	20	the	the	DET
ftr-453	1804	21	other	other	ADJ
ftr-453	1804	22	.	.	PUNCT
ftr-453	1805	1	it	it	PRON
ftr-453	1805	2	is	be	AUX
ftr-453	1805	3	therefore	therefore	ADV
ftr-453	1805	4	logical	logical	ADJ
ftr-453	1805	5	that	that	SCONJ
ftr-453	1805	6	enforcement	enforcement	NOUN
ftr-453	1805	7	actions	action	NOUN
ftr-453	1805	8	be	be	AUX
ftr-453	1805	9	taken	take	VERB
ftr-453	1805	10	against	against	ADP
ftr-453	1805	11	producer	producer	NOUN
ftr-453	1805	12	as	as	ADV
ftr-453	1805	13	well	well	ADV
ftr-453	1805	14	as	as	ADP
ftr-453	1805	15	consumer	consumer	NOUN
ftr-453	1805	16	.	.	PUNCT
ftr-453	1806	1	so	so	ADV
ftr-453	1806	2	long	long	ADV
ftr-453	1806	3	as	as	SCONJ
ftr-453	1806	4	one	one	NUM
ftr-453	1806	5	is	be	AUX
ftr-453	1806	6	available	available	ADJ
ftr-453	1806	7	,	,	PUNCT
ftr-453	1806	8	the	the	DET
ftr-453	1806	9	other	other	ADJ
ftr-453	1806	10	will	will	AUX
ftr-453	1806	11	be	be	AUX
ftr-453	1806	12	too	too	ADV
ftr-453	1806	13	.	.	PUNCT
ftr-453	1807	1	it	it	PRON
ftr-453	1807	2	makes	make	VERB
ftr-453	1807	3	little	little	ADJ
ftr-453	1807	4	sense	sense	NOUN
ftr-453	1807	5	that	that	SCONJ
ftr-453	1807	6	the	the	DET
ftr-453	1807	7	law	law	NOUN
ftr-453	1807	8	take	take	VERB
ftr-453	1807	9	no	no	DET
ftr-453	1807	10	enforcement	enforcement	NOUN
ftr-453	1807	11	action	action	NOUN
ftr-453	1807	12	against	against	ADP
ftr-453	1807	13	“	"	PUNCT
ftr-453	1807	14	zero	zero	NUM
ftr-453	1807	15	bracket	bracket	NOUN
ftr-453	1807	16	taxpayers	taxpayer	NOUN
ftr-453	1807	17	”	"	PUNCT
ftr-453	1807	18	–	–	PUNCT
ftr-453	1807	19	i.e.	i.e.	X
ftr-453	1807	20	,	,	PUNCT
ftr-453	1807	21	those	those	PRON
ftr-453	1807	22	who	who	PRON
ftr-453	1807	23	might	might	AUX
ftr-453	1807	24	be	be	AUX
ftr-453	1807	25	considered	consider	VERB
ftr-453	1807	26	“	"	PUNCT
ftr-453	1807	27	producers	producer	NOUN
ftr-453	1807	28	”	"	PUNCT
ftr-453	1807	29	or	or	CCONJ
ftr-453	1807	30	“	"	PUNCT
ftr-453	1807	31	suppliers	supplier	NOUN
ftr-453	1807	32	”	"	PUNCT
ftr-453	1807	33	of	of	ADP
ftr-453	1807	34	the	the	DET
ftr-453	1807	35	tools	tool	NOUN
ftr-453	1807	36	necessary	necessary	ADJ
ftr-453	1807	37	for	for	ADP
ftr-453	1807	38	tax	tax	NOUN
ftr-453	1807	39	shelters	shelter	NOUN
ftr-453	1807	40	.	.	PUNCT
ftr-453	1808	1	some	some	DET
ftr-453	1808	2	zero	zero	NUM
ftr-453	1808	3	-	-	PUNCT
ftr-453	1808	4	bracket	bracket	NOUN
ftr-453	1808	5	taxpayers	taxpayer	NOUN
ftr-453	1808	6	253	253	NUM
ftr-453	1808	7	.	.	PUNCT
ftr-453	1809	1	cf	cf	X
ftr-453	1809	2	.	.	PUNCT
ftr-453	1810	1	irc	irc	PROPN
ftr-453	1810	2	§	§	PROPN
ftr-453	1810	3	4958(b	4958(b	NOUN
ftr-453	1810	4	)	)	PUNCT
ftr-453	1810	5	(	(	PUNCT
ftr-453	1810	6	providing	provide	VERB
ftr-453	1810	7	for	for	ADP
ftr-453	1810	8	abatement	abatement	NOUN
ftr-453	1810	9	of	of	ADP
ftr-453	1810	10	certain	certain	ADJ
ftr-453	1810	11	excise	excise	NOUN
ftr-453	1810	12	taxes	taxis	NOUN
ftr-453	1810	13	imposed	impose	VERB
ftr-453	1810	14	in	in	ADP
ftr-453	1810	15	response	response	NOUN
ftr-453	1810	16	to	to	ADP
ftr-453	1810	17	violations	violation	NOUN
ftr-453	1810	18	of	of	ADP
ftr-453	1810	19	the	the	DET
ftr-453	1810	20	private	private	ADJ
ftr-453	1810	21	inurement	inurement	ADJ
ftr-453	1810	22	/	/	SYM
ftr-453	1810	23	excess	excess	ADJ
ftr-453	1810	24	benefit	benefit	NOUN
ftr-453	1810	25	prohibitions	prohibition	NOUN
ftr-453	1810	26	.	.	PUNCT
ftr-453	1810	27	)	)	PUNCT
ftr-453	1811	1	see	see	VERB
ftr-453	1811	2	also	also	ADV
ftr-453	1811	3	irc	irc	ADV
ftr-453	1811	4	§	§	PROPN
ftr-453	1811	5	4961	4961	NUM
ftr-453	1811	6	.	.	PUNCT
ftr-453	1812	1	254	254	NUM
ftr-453	1812	2	.	.	PUNCT
ftr-453	1813	1	see	see	VERB
ftr-453	1813	2	irc	irc	ADV
ftr-453	1813	3	§	§	PROPN
ftr-453	1813	4	4958(f)(6	4958(f)(6	NOUN
ftr-453	1813	5	)	)	PUNCT
ftr-453	1813	6	(	(	PUNCT
ftr-453	1813	7	defining	define	VERB
ftr-453	1813	8	“	"	PUNCT
ftr-453	1813	9	correction	correction	NOUN
ftr-453	1813	10	”	"	PUNCT
ftr-453	1813	11	for	for	ADP
ftr-453	1813	12	purposes	purpose	NOUN
ftr-453	1813	13	of	of	ADP
ftr-453	1813	14	abatement	abatement	NOUN
ftr-453	1813	15	to	to	PART
ftr-453	1813	16	include	include	VERB
ftr-453	1813	17	“	"	PUNCT
ftr-453	1813	18	undoing	undo	VERB
ftr-453	1813	19	the	the	DET
ftr-453	1813	20	[	[	X
ftr-453	1813	21	transaction	transaction	NOUN
ftr-453	1813	22	]	]	PUNCT
ftr-453	1813	23	to	to	ADP
ftr-453	1813	24	the	the	DET
ftr-453	1813	25	extent	extent	NOUN
ftr-453	1813	26	possible	possible	ADJ
ftr-453	1813	27	”	"	PUNCT
ftr-453	1813	28	)	)	PUNCT
ftr-453	1813	29	.	.	PUNCT
ftr-453	1814	1	255	255	X
ftr-453	1814	2	.	.	PUNCT
ftr-453	1815	1	this	this	DET
ftr-453	1815	2	assertion	assertion	NOUN
ftr-453	1815	3	might	might	AUX
ftr-453	1815	4	be	be	AUX
ftr-453	1815	5	proven	prove	VERB
ftr-453	1815	6	by	by	ADP
ftr-453	1815	7	making	make	VERB
ftr-453	1815	8	reference	reference	NOUN
ftr-453	1815	9	to	to	ADP
ftr-453	1815	10	kenneth	kenneth	PROPN
ftr-453	1815	11	kies	kies	PROPN
ftr-453	1815	12	,	,	PUNCT
ftr-453	1815	13	who	who	PRON
ftr-453	1815	14	,	,	PUNCT
ftr-453	1815	15	after	after	ADP
ftr-453	1815	16	resigning	resign	VERB
ftr-453	1815	17	as	as	ADP
ftr-453	1815	18	chief	chief	NOUN
ftr-453	1815	19	of	of	ADP
ftr-453	1815	20	staff	staff	NOUN
ftr-453	1815	21	of	of	ADP
ftr-453	1815	22	the	the	DET
ftr-453	1815	23	joint	joint	ADJ
ftr-453	1815	24	committee	committee	NOUN
ftr-453	1815	25	on	on	ADP
ftr-453	1815	26	taxation	taxation	NOUN
ftr-453	1815	27	,	,	PUNCT
ftr-453	1815	28	began	begin	VERB
ftr-453	1815	29	working	work	VERB
ftr-453	1815	30	as	as	ADP
ftr-453	1815	31	a	a	DET
ftr-453	1815	32	co	co	ADJ
ftr-453	1815	33	-	-	ADJ
ftr-453	1815	34	managing	managing	ADJ
ftr-453	1815	35	partner	partner	NOUN
ftr-453	1815	36	for	for	ADP
ftr-453	1815	37	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-453	1815	38	where	where	SCONJ
ftr-453	1815	39	he	he	PRON
ftr-453	1815	40	promptly	promptly	ADV
ftr-453	1815	41	began	begin	VERB
ftr-453	1815	42	to	to	PART
ftr-453	1815	43	campaign	campaign	VERB
ftr-453	1815	44	against	against	ADP
ftr-453	1815	45	proposals	proposal	NOUN
ftr-453	1815	46	designed	design	VERB
ftr-453	1815	47	to	to	PART
ftr-453	1815	48	curb	curb	VERB
ftr-453	1815	49	tax	tax	NOUN
ftr-453	1815	50	shelters	shelter	NOUN
ftr-453	1815	51	.	.	PUNCT
ftr-453	1816	1	see	see	VERB
ftr-453	1816	2	kies	ky	NOUN
ftr-453	1816	3	,	,	PUNCT
ftr-453	1816	4	supra	supra	PROPN
ftr-453	1816	5	note	note	NOUN
ftr-453	1816	6	13	13	NUM
ftr-453	1816	7	.	.	NOUN
ftr-453	1816	8	828	828	NUM
ftr-453	1816	9	florida	florida	PROPN
ftr-453	1816	10	tax	tax	NOUN
ftr-453	1816	11	review	review	NOUN
ftr-453	1816	12	[	[	X
ftr-453	1816	13	vol	vol	NOUN
ftr-453	1816	14	.	.	PUNCT
ftr-453	1817	1	4:12	4:12	NUM
ftr-453	1817	2	are	be	AUX
ftr-453	1817	3	beyond	beyond	ADP
ftr-453	1817	4	enforcement	enforcement	NOUN
ftr-453	1817	5	for	for	ADP
ftr-453	1817	6	either	either	CCONJ
ftr-453	1817	7	legal	legal	ADJ
ftr-453	1817	8	or	or	CCONJ
ftr-453	1817	9	policy	policy	NOUN
ftr-453	1817	10	reasons	reason	NOUN
ftr-453	1817	11	.	.	PUNCT
ftr-453	1818	1	charity	charity	NOUN
ftr-453	1818	2	,	,	PUNCT
ftr-453	1818	3	though	though	ADV
ftr-453	1818	4	,	,	PUNCT
ftr-453	1818	5	is	be	AUX
ftr-453	1818	6	well	well	ADV
ftr-453	1818	7	within	within	ADP
ftr-453	1818	8	the	the	DET
ftr-453	1818	9	code	code	NOUN
ftr-453	1818	10	’s	’s	PART
ftr-453	1818	11	regulatory	regulatory	ADJ
ftr-453	1818	12	jurisdiction	jurisdiction	NOUN
ftr-453	1818	13	.	.	PUNCT
ftr-453	1819	1	moreover	moreover	ADV
ftr-453	1819	2	,	,	PUNCT
ftr-453	1819	3	charity	charity	NOUN
ftr-453	1819	4	is	be	AUX
ftr-453	1819	5	akin	akin	ADJ
ftr-453	1819	6	to	to	ADP
ftr-453	1819	7	trustees	trustee	NOUN
ftr-453	1819	8	in	in	ADP
ftr-453	1819	9	the	the	DET
ftr-453	1819	10	asylum	asylum	NOUN
ftr-453	1819	11	.	.	PUNCT
ftr-453	1820	1	charity	charity	NOUN
ftr-453	1820	2	occupies	occupy	VERB
ftr-453	1820	3	an	an	DET
ftr-453	1820	4	exalted	exalted	ADJ
ftr-453	1820	5	position	position	NOUN
ftr-453	1820	6	in	in	ADP
ftr-453	1820	7	tax	tax	NOUN
ftr-453	1820	8	law	law	NOUN
ftr-453	1820	9	and	and	CCONJ
ftr-453	1820	10	should	should	AUX
ftr-453	1820	11	reasonably	reasonably	ADV
ftr-453	1820	12	be	be	AUX
ftr-453	1820	13	expected	expect	VERB
ftr-453	1820	14	to	to	PART
ftr-453	1820	15	act	act	VERB
ftr-453	1820	16	accordingly	accordingly	ADV
ftr-453	1820	17	.	.	PUNCT
ftr-453	1821	1	when	when	SCONJ
ftr-453	1821	2	charity	charity	NOUN
ftr-453	1821	3	violates	violate	VERB
ftr-453	1821	4	the	the	DET
ftr-453	1821	5	trust	trust	NOUN
ftr-453	1821	6	embodied	embody	VERB
ftr-453	1821	7	in	in	ADP
ftr-453	1821	8	the	the	DET
ftr-453	1821	9	grant	grant	NOUN
ftr-453	1821	10	of	of	ADP
ftr-453	1821	11	tax	tax	NOUN
ftr-453	1821	12	exemption	exemption	NOUN
ftr-453	1821	13	,	,	PUNCT
ftr-453	1821	14	the	the	DET
ftr-453	1821	15	harm	harm	NOUN
ftr-453	1821	16	caused	cause	VERB
ftr-453	1821	17	thereby	thereby	ADV
ftr-453	1821	18	is	be	AUX
ftr-453	1821	19	arguably	arguably	ADV
ftr-453	1821	20	greater	great	ADJ
ftr-453	1821	21	than	than	ADP
ftr-453	1821	22	the	the	DET
ftr-453	1821	23	harm	harm	NOUN
ftr-453	1821	24	caused	cause	VERB
ftr-453	1821	25	by	by	ADP
ftr-453	1821	26	the	the	DET
ftr-453	1821	27	inmates	inmate	NOUN
ftr-453	1821	28	themselves	themselves	PRON
ftr-453	1821	29	one	one	NUM
ftr-453	1821	30	need	need	AUX
ftr-453	1821	31	not	not	PART
ftr-453	1821	32	precisely	precisely	ADV
ftr-453	1821	33	define	define	VERB
ftr-453	1821	34	the	the	DET
ftr-453	1821	35	concept	concept	NOUN
ftr-453	1821	36	of	of	ADP
ftr-453	1821	37	charity	charity	NOUN
ftr-453	1821	38	in	in	ADP
ftr-453	1821	39	order	order	NOUN
ftr-453	1821	40	to	to	PART
ftr-453	1821	41	know	know	VERB
ftr-453	1821	42	it	it	PRON
ftr-453	1821	43	does	do	AUX
ftr-453	1821	44	not	not	PART
ftr-453	1821	45	include	include	VERB
ftr-453	1821	46	participation	participation	NOUN
ftr-453	1821	47	in	in	ADP
ftr-453	1821	48	tax	tax	NOUN
ftr-453	1821	49	shelters	shelter	NOUN
ftr-453	1821	50	.	.	PUNCT
ftr-453	1822	1	there	there	PRON
ftr-453	1822	2	are	be	VERB
ftr-453	1822	3	,	,	PUNCT
ftr-453	1822	4	indeed	indeed	ADV
ftr-453	1822	5	,	,	PUNCT
ftr-453	1822	6	theoretically	theoretically	ADV
ftr-453	1822	7	sound	sound	VERB
ftr-453	1822	8	reasons	reason	NOUN
ftr-453	1822	9	to	to	PART
ftr-453	1822	10	know	know	VERB
ftr-453	1822	11	that	that	DET
ftr-453	1822	12	charity	charity	NOUN
ftr-453	1822	13	is	be	AUX
ftr-453	1822	14	inconsistent	inconsistent	ADJ
ftr-453	1822	15	with	with	ADP
ftr-453	1822	16	tax	tax	NOUN
ftr-453	1822	17	shelter	shelter	NOUN
ftr-453	1822	18	participation	participation	NOUN
ftr-453	1822	19	.	.	PUNCT
ftr-453	1823	1	the	the	DET
ftr-453	1823	2	private	private	ADJ
ftr-453	1823	3	benefit	benefit	NOUN
ftr-453	1823	4	doctrine	doctrine	NOUN
ftr-453	1823	5	prevents	prevent	VERB
ftr-453	1823	6	charity	charity	NOUN
ftr-453	1823	7	from	from	ADP
ftr-453	1823	8	unnecessarily	unnecessarily	ADV
ftr-453	1823	9	benefitting	benefit	VERB
ftr-453	1823	10	private	private	ADJ
ftr-453	1823	11	parties	party	NOUN
ftr-453	1823	12	.	.	PUNCT
ftr-453	1824	1	when	when	SCONJ
ftr-453	1824	2	charity	charity	NOUN
ftr-453	1824	3	participates	participate	VERB
ftr-453	1824	4	in	in	ADP
ftr-453	1824	5	tax	tax	NOUN
ftr-453	1824	6	shelters	shelter	NOUN
ftr-453	1824	7	solely	solely	ADV
ftr-453	1824	8	in	in	ADP
ftr-453	1824	9	the	the	DET
ftr-453	1824	10	pursuit	pursuit	NOUN
ftr-453	1824	11	of	of	ADP
ftr-453	1824	12	capital	capital	NOUN
ftr-453	1824	13	,	,	PUNCT
ftr-453	1824	14	and	and	CCONJ
ftr-453	1824	15	not	not	PART
ftr-453	1824	16	as	as	ADP
ftr-453	1824	17	part	part	NOUN
ftr-453	1824	18	of	of	ADP
ftr-453	1824	19	the	the	DET
ftr-453	1824	20	pursuit	pursuit	NOUN
ftr-453	1824	21	of	of	ADP
ftr-453	1824	22	a	a	DET
ftr-453	1824	23	charitable	charitable	ADJ
ftr-453	1824	24	purpose	purpose	NOUN
ftr-453	1824	25	,	,	PUNCT
ftr-453	1824	26	it	it	PRON
ftr-453	1824	27	conveys	convey	VERB
ftr-453	1824	28	an	an	DET
ftr-453	1824	29	unnecessary	unnecessary	ADJ
ftr-453	1824	30	benefit	benefit	NOUN
ftr-453	1824	31	and	and	CCONJ
ftr-453	1824	32	therefore	therefore	ADV
ftr-453	1824	33	violates	violate	VERB
ftr-453	1824	34	the	the	DET
ftr-453	1824	35	private	private	ADJ
ftr-453	1824	36	benefit	benefit	NOUN
ftr-453	1824	37	doctrine	doctrine	NOUN
ftr-453	1824	38	.	.	PUNCT
ftr-453	1825	1	a	a	DET
ftr-453	1825	2	more	more	ADV
ftr-453	1825	3	theoretical	theoretical	ADJ
ftr-453	1825	4	,	,	PUNCT
ftr-453	1825	5	but	but	CCONJ
ftr-453	1825	6	equally	equally	ADV
ftr-453	1825	7	valid	valid	ADJ
ftr-453	1825	8	assertion	assertion	NOUN
ftr-453	1825	9	is	be	AUX
ftr-453	1825	10	that	that	SCONJ
ftr-453	1825	11	charity	charity	NOUN
ftr-453	1825	12	should	should	AUX
ftr-453	1825	13	not	not	PART
ftr-453	1825	14	act	act	VERB
ftr-453	1825	15	in	in	ADP
ftr-453	1825	16	a	a	DET
ftr-453	1825	17	manner	manner	NOUN
ftr-453	1825	18	inconsistent	inconsistent	ADJ
ftr-453	1825	19	with	with	ADP
ftr-453	1825	20	public	public	ADJ
ftr-453	1825	21	policy	policy	NOUN
ftr-453	1825	22	.	.	PUNCT
ftr-453	1826	1	that	that	PRON
ftr-453	1826	2	is	be	AUX
ftr-453	1826	3	,	,	PUNCT
ftr-453	1826	4	charity	charity	NOUN
ftr-453	1826	5	should	should	AUX
ftr-453	1826	6	never	never	ADV
ftr-453	1826	7	increase	increase	VERB
ftr-453	1826	8	the	the	DET
ftr-453	1826	9	burdens	burden	NOUN
ftr-453	1826	10	of	of	ADP
ftr-453	1826	11	society	society	NOUN
ftr-453	1826	12	.	.	PUNCT
ftr-453	1827	1	tax	tax	NOUN
ftr-453	1827	2	exemption	exemption	NOUN
ftr-453	1827	3	is	be	AUX
ftr-453	1827	4	granted	grant	VERB
ftr-453	1827	5	precisely	precisely	ADV
ftr-453	1827	6	on	on	ADP
ftr-453	1827	7	that	that	DET
ftr-453	1827	8	assumption	assumption	NOUN
ftr-453	1827	9	.	.	PUNCT
ftr-453	1828	1	charity	charity	NOUN
ftr-453	1828	2	should	should	AUX
ftr-453	1828	3	alleviate	alleviate	VERB
ftr-453	1828	4	societal	societal	ADJ
ftr-453	1828	5	burdens	burden	NOUN
ftr-453	1828	6	.	.	PUNCT
ftr-453	1829	1	when	when	SCONJ
ftr-453	1829	2	charity	charity	NOUN
ftr-453	1829	3	participates	participate	VERB
ftr-453	1829	4	in	in	ADP
ftr-453	1829	5	tax	tax	NOUN
ftr-453	1829	6	shelters	shelter	NOUN
ftr-453	1829	7	,	,	PUNCT
ftr-453	1829	8	it	it	PRON
ftr-453	1829	9	exacerbates	exacerbate	VERB
ftr-453	1829	10	societal	societal	ADJ
ftr-453	1829	11	burdens	burden	NOUN
ftr-453	1829	12	and	and	CCONJ
ftr-453	1829	13	society	society	NOUN
ftr-453	1829	14	should	should	AUX
ftr-453	1829	15	not	not	PART
ftr-453	1829	16	pay	pay	VERB
ftr-453	1829	17	charity	charity	NOUN
ftr-453	1829	18	for	for	ADP
ftr-453	1829	19	doing	do	VERB
ftr-453	1829	20	so	so	ADV
ftr-453	1829	21	.	.	PUNCT
ftr-453	1830	1	tax	tax	NOUN
ftr-453	1830	2	exemption	exemption	NOUN
ftr-453	1830	3	should	should	AUX
ftr-453	1830	4	therefore	therefore	ADV
ftr-453	1830	5	be	be	AUX
ftr-453	1830	6	withdrawn	withdraw	VERB
ftr-453	1830	7	.	.	PUNCT
ftr-453	1831	1	theory	theory	NOUN
ftr-453	1831	2	is	be	AUX
ftr-453	1831	3	most	most	ADV
ftr-453	1831	4	often	often	ADV
ftr-453	1831	5	easier	easier	ADV
ftr-453	1831	6	said	say	VERB
ftr-453	1831	7	than	than	SCONJ
ftr-453	1831	8	done	do	VERB
ftr-453	1831	9	.	.	PUNCT
ftr-453	1832	1	the	the	DET
ftr-453	1832	2	theory	theory	NOUN
ftr-453	1832	3	offered	offer	VERB
ftr-453	1832	4	in	in	ADP
ftr-453	1832	5	this	this	DET
ftr-453	1832	6	article	article	NOUN
ftr-453	1832	7	,	,	PUNCT
ftr-453	1832	8	as	as	ADP
ftr-453	1832	9	with	with	ADP
ftr-453	1832	10	most	most	ADJ
ftr-453	1832	11	theories	theory	NOUN
ftr-453	1832	12	,	,	PUNCT
ftr-453	1832	13	creates	create	VERB
ftr-453	1832	14	certain	certain	ADJ
ftr-453	1832	15	difficulties	difficulty	NOUN
ftr-453	1832	16	in	in	ADP
ftr-453	1832	17	implementation	implementation	NOUN
ftr-453	1832	18	.	.	PUNCT
ftr-453	1833	1	first	first	ADV
ftr-453	1833	2	,	,	PUNCT
ftr-453	1833	3	the	the	DET
ftr-453	1833	4	theory	theory	NOUN
ftr-453	1833	5	requires	require	VERB
ftr-453	1833	6	a	a	DET
ftr-453	1833	7	means	mean	NOUN
ftr-453	1833	8	by	by	ADP
ftr-453	1833	9	which	which	DET
ftr-453	1833	10	charity	charity	NOUN
ftr-453	1833	11	’s	’s	PART
ftr-453	1833	12	knowing	know	VERB
ftr-453	1833	13	participation	participation	NOUN
ftr-453	1833	14	in	in	ADP
ftr-453	1833	15	another	another	DET
ftr-453	1833	16	party	party	NOUN
ftr-453	1833	17	’s	’s	PART
ftr-453	1833	18	unjustified	unjustified	ADJ
ftr-453	1833	19	tax	tax	NOUN
ftr-453	1833	20	position	position	NOUN
ftr-453	1833	21	be	be	AUX
ftr-453	1833	22	shown	show	VERB
ftr-453	1833	23	.	.	PUNCT
ftr-453	1834	1	second	second	ADV
ftr-453	1834	2	,	,	PUNCT
ftr-453	1834	3	the	the	DET
ftr-453	1834	4	theory	theory	NOUN
ftr-453	1834	5	requires	require	VERB
ftr-453	1834	6	a	a	DET
ftr-453	1834	7	means	mean	NOUN
ftr-453	1834	8	by	by	ADP
ftr-453	1834	9	which	which	DET
ftr-453	1834	10	enforcement	enforcement	NOUN
ftr-453	1834	11	may	may	AUX
ftr-453	1834	12	be	be	AUX
ftr-453	1834	13	enacted	enact	VERB
ftr-453	1834	14	without	without	ADP
ftr-453	1834	15	interfering	interfere	VERB
ftr-453	1834	16	with	with	ADP
ftr-453	1834	17	charity	charity	NOUN
ftr-453	1834	18	’s	’s	PART
ftr-453	1834	19	legitimate	legitimate	ADJ
ftr-453	1834	20	activities	activity	NOUN
ftr-453	1834	21	.	.	PUNCT
ftr-453	1835	1	charity	charity	NOUN
ftr-453	1835	2	might	might	AUX
ftr-453	1835	3	therefore	therefore	ADV
ftr-453	1835	4	thwart	thwart	VERB
ftr-453	1835	5	the	the	DET
ftr-453	1835	6	theory	theory	NOUN
ftr-453	1835	7	’s	’s	PART
ftr-453	1835	8	intent	intent	NOUN
ftr-453	1835	9	by	by	ADP
ftr-453	1835	10	maintaining	maintain	VERB
ftr-453	1835	11	an	an	DET
ftr-453	1835	12	intentional	intentional	ADJ
ftr-453	1835	13	ignorance	ignorance	NOUN
ftr-453	1835	14	regarding	regard	VERB
ftr-453	1835	15	another	another	DET
ftr-453	1835	16	party	party	NOUN
ftr-453	1835	17	’s	’s	PART
ftr-453	1835	18	tax	tax	NOUN
ftr-453	1835	19	motives	motive	NOUN
ftr-453	1835	20	.	.	PUNCT
ftr-453	1836	1	this	this	PRON
ftr-453	1836	2	would	would	AUX
ftr-453	1836	3	not	not	PART
ftr-453	1836	4	be	be	AUX
ftr-453	1836	5	hard	hard	ADJ
ftr-453	1836	6	since	since	SCONJ
ftr-453	1836	7	charity	charity	NOUN
ftr-453	1836	8	has	have	VERB
ftr-453	1836	9	no	no	DET
ftr-453	1836	10	independent	independent	ADJ
ftr-453	1836	11	need	need	NOUN
ftr-453	1836	12	to	to	PART
ftr-453	1836	13	know	know	VERB
ftr-453	1836	14	the	the	DET
ftr-453	1836	15	tax	tax	NOUN
ftr-453	1836	16	position	position	NOUN
ftr-453	1836	17	of	of	ADP
ftr-453	1836	18	a	a	DET
ftr-453	1836	19	party	party	NOUN
ftr-453	1836	20	with	with	ADP
ftr-453	1836	21	whom	whom	PRON
ftr-453	1836	22	it	it	PRON
ftr-453	1836	23	enters	enter	VERB
ftr-453	1836	24	a	a	DET
ftr-453	1836	25	transaction	transaction	NOUN
ftr-453	1836	26	.	.	PUNCT
ftr-453	1837	1	without	without	ADP
ftr-453	1837	2	more	more	ADJ
ftr-453	1837	3	,	,	PUNCT
ftr-453	1837	4	the	the	DET
ftr-453	1837	5	theory	theory	NOUN
ftr-453	1837	6	would	would	AUX
ftr-453	1837	7	be	be	AUX
ftr-453	1837	8	useless	useless	ADJ
ftr-453	1837	9	.	.	PUNCT
ftr-453	1838	1	current	current	ADJ
ftr-453	1838	2	provisions	provision	NOUN
ftr-453	1838	3	suggest	suggest	VERB
ftr-453	1838	4	a	a	DET
ftr-453	1838	5	solution	solution	NOUN
ftr-453	1838	6	.	.	PUNCT
ftr-453	1839	1	those	those	DET
ftr-453	1839	2	provisions	provision	NOUN
ftr-453	1839	3	require	require	VERB
ftr-453	1839	4	tax	tax	NOUN
ftr-453	1839	5	shelter	shelter	NOUN
ftr-453	1839	6	organizers	organizer	NOUN
ftr-453	1839	7	or	or	CCONJ
ftr-453	1839	8	sellers	seller	NOUN
ftr-453	1839	9	to	to	PART
ftr-453	1839	10	disclose	disclose	VERB
ftr-453	1839	11	the	the	DET
ftr-453	1839	12	fact	fact	NOUN
ftr-453	1839	13	of	of	ADP
ftr-453	1839	14	the	the	DET
ftr-453	1839	15	tax	tax	NOUN
ftr-453	1839	16	shelter	shelter	NOUN
ftr-453	1839	17	in	in	ADP
ftr-453	1839	18	one	one	NUM
ftr-453	1839	19	way	way	NOUN
ftr-453	1839	20	or	or	CCONJ
ftr-453	1839	21	another	another	PRON
ftr-453	1839	22	.	.	PUNCT
ftr-453	1840	1	it	it	PRON
ftr-453	1840	2	would	would	AUX
ftr-453	1840	3	be	be	AUX
ftr-453	1840	4	a	a	DET
ftr-453	1840	5	minor	minor	ADJ
ftr-453	1840	6	extension	extension	NOUN
ftr-453	1840	7	of	of	ADP
ftr-453	1840	8	that	that	DET
ftr-453	1840	9	duty	duty	NOUN
ftr-453	1840	10	to	to	PART
ftr-453	1840	11	require	require	VERB
ftr-453	1840	12	charity	charity	NOUN
ftr-453	1840	13	to	to	PART
ftr-453	1840	14	inquire	inquire	VERB
ftr-453	1840	15	whether	whether	SCONJ
ftr-453	1840	16	certain	certain	ADJ
ftr-453	1840	17	transactions	transaction	NOUN
ftr-453	1840	18	in	in	ADP
ftr-453	1840	19	which	which	PRON
ftr-453	1840	20	it	it	PRON
ftr-453	1840	21	is	be	AUX
ftr-453	1840	22	about	about	ADJ
ftr-453	1840	23	to	to	PART
ftr-453	1840	24	participate	participate	VERB
ftr-453	1840	25	are	be	AUX
ftr-453	1840	26	subject	subject	ADJ
ftr-453	1840	27	to	to	ADP
ftr-453	1840	28	any	any	PRON
ftr-453	1840	29	of	of	ADP
ftr-453	1840	30	those	those	DET
ftr-453	1840	31	disclosure	disclosure	NOUN
ftr-453	1840	32	requirements	requirement	NOUN
ftr-453	1840	33	.	.	PUNCT
ftr-453	1841	1	having	having	AUX
ftr-453	1841	2	made	make	VERB
ftr-453	1841	3	the	the	DET
ftr-453	1841	4	inquiry	inquiry	NOUN
ftr-453	1841	5	,	,	PUNCT
ftr-453	1841	6	charity	charity	NOUN
ftr-453	1841	7	may	may	AUX
ftr-453	1841	8	therefore	therefore	ADV
ftr-453	1841	9	know	know	VERB
ftr-453	1841	10	whether	whether	SCONJ
ftr-453	1841	11	it	it	PRON
ftr-453	1841	12	is	be	AUX
ftr-453	1841	13	allowing	allow	VERB
ftr-453	1841	14	an	an	DET
ftr-453	1841	15	asset	asset	NOUN
ftr-453	1841	16	granted	grant	VERB
ftr-453	1841	17	to	to	ADP
ftr-453	1841	18	it	it	PRON
ftr-453	1841	19	in	in	ADP
ftr-453	1841	20	trust	trust	NOUN
ftr-453	1841	21	–	–	PUNCT
ftr-453	1841	22	tax	tax	NOUN
ftr-453	1841	23	exemption	exemption	NOUN
ftr-453	1841	24	–	–	PUNCT
ftr-453	1841	25	to	to	PART
ftr-453	1841	26	be	be	AUX
ftr-453	1841	27	used	use	VERB
ftr-453	1841	28	for	for	ADP
ftr-453	1841	29	harmful	harmful	ADJ
ftr-453	1841	30	purposes	purpose	NOUN
ftr-453	1841	31	.	.	PUNCT
ftr-453	1842	1	charity	charity	NOUN
ftr-453	1842	2	’s	’s	PART
ftr-453	1842	3	failure	failure	NOUN
ftr-453	1842	4	to	to	PART
ftr-453	1842	5	make	make	VERB
ftr-453	1842	6	such	such	DET
ftr-453	1842	7	an	an	DET
ftr-453	1842	8	inquiry	inquiry	NOUN
ftr-453	1842	9	would	would	AUX
ftr-453	1842	10	be	be	AUX
ftr-453	1842	11	a	a	DET
ftr-453	1842	12	factor	factor	NOUN
ftr-453	1842	13	to	to	PART
ftr-453	1842	14	be	be	AUX
ftr-453	1842	15	considered	consider	VERB
ftr-453	1842	16	in	in	ADP
ftr-453	1842	17	deciding	decide	VERB
ftr-453	1842	18	whether	whether	SCONJ
ftr-453	1842	19	to	to	PART
ftr-453	1842	20	impose	impose	VERB
ftr-453	1842	21	sanctions	sanction	NOUN
ftr-453	1842	22	on	on	ADP
ftr-453	1842	23	charity	charity	NOUN
ftr-453	1842	24	.	.	PUNCT
ftr-453	1843	1	all	all	DET
ftr-453	1843	2	citizens	citizen	NOUN
ftr-453	1843	3	owe	owe	VERB
ftr-453	1843	4	a	a	DET
ftr-453	1843	5	duty	duty	NOUN
ftr-453	1843	6	to	to	PART
ftr-453	1843	7	enforce	enforce	VERB
ftr-453	1843	8	the	the	DET
ftr-453	1843	9	tax	tax	NOUN
ftr-453	1843	10	laws	law	NOUN
ftr-453	1843	11	,	,	PUNCT
ftr-453	1843	12	even	even	ADV
ftr-453	1843	13	if	if	SCONJ
ftr-453	1843	14	enforcement	enforcement	NOUN
ftr-453	1843	15	is	be	AUX
ftr-453	1843	16	manifested	manifest	VERB
ftr-453	1843	17	merely	merely	ADV
ftr-453	1843	18	by	by	ADP
ftr-453	1843	19	their	their	PRON
ftr-453	1843	20	annual	annual	ADJ
ftr-453	1843	21	filing	filing	NOUN
ftr-453	1843	22	of	of	ADP
ftr-453	1843	23	individual	individual	ADJ
ftr-453	1843	24	tax	tax	NOUN
ftr-453	1843	25	returns	return	NOUN
ftr-453	1843	26	.	.	PUNCT
ftr-453	1844	1	charity	charity	NOUN
ftr-453	1844	2	is	be	AUX
ftr-453	1844	3	a	a	DET
ftr-453	1844	4	special	special	ADJ
ftr-453	1844	5	tax	tax	NOUN
ftr-453	1844	6	citizen	citizen	NOUN
ftr-453	1844	7	,	,	PUNCT
ftr-453	1844	8	and	and	CCONJ
ftr-453	1844	9	holds	hold	VERB
ftr-453	1844	10	a	a	DET
ftr-453	1844	11	special	special	ADJ
ftr-453	1844	12	place	place	NOUN
ftr-453	1844	13	in	in	ADP
ftr-453	1844	14	tax	tax	NOUN
ftr-453	1844	15	law	law	NOUN
ftr-453	1844	16	.	.	PUNCT
ftr-453	1845	1	it	it	PRON
ftr-453	1845	2	undertakes	undertake	VERB
ftr-453	1845	3	to	to	PART
ftr-453	1845	4	assist	assist	VERB
ftr-453	1845	5	not	not	PART
ftr-453	1845	6	aggravate	aggravate	VERB
ftr-453	1845	7	public	public	ADJ
ftr-453	1845	8	burdens	burden	NOUN
ftr-453	1845	9	and	and	CCONJ
ftr-453	1845	10	is	be	AUX
ftr-453	1845	11	,	,	PUNCT
ftr-453	1845	12	for	for	ADP
ftr-453	1845	13	that	that	DET
ftr-453	1845	14	reason	reason	NOUN
ftr-453	1845	15	,	,	PUNCT
ftr-453	1845	16	granted	grant	VERB
ftr-453	1845	17	tax	tax	NOUN
ftr-453	1845	18	exemption	exemption	NOUN
ftr-453	1845	19	.	.	PUNCT
ftr-453	1846	1	the	the	DET
ftr-453	1846	2	implicit	implicit	ADJ
ftr-453	1846	3	trust	trust	NOUN
ftr-453	1846	4	in	in	ADP
ftr-453	1846	5	the	the	DET
ftr-453	1846	6	grant	grant	NOUN
ftr-453	1846	7	of	of	ADP
ftr-453	1846	8	tax	tax	NOUN
ftr-453	1846	9	exemption	exemption	NOUN
ftr-453	1846	10	is	be	AUX
ftr-453	1846	11	violated	violate	VERB
ftr-453	1846	12	,	,	PUNCT
ftr-453	1846	13	however	however	ADV
ftr-453	1846	14	,	,	PUNCT
ftr-453	1846	15	when	when	SCONJ
ftr-453	1846	16	charity	charity	NOUN
ftr-453	1846	17	aids	aid	NOUN
ftr-453	1846	18	and	and	CCONJ
ftr-453	1846	19	abets	abet	VERB
ftr-453	1846	20	tax	tax	NOUN
ftr-453	1846	21	shelter	shelter	NOUN
ftr-453	1846	22	transactions	transaction	NOUN
ftr-453	1846	23	.	.	PUNCT
ftr-453	1847	1	when	when	SCONJ
ftr-453	1847	2	charity	charity	NOUN
ftr-453	1847	3	aids	aid	NOUN
ftr-453	1847	4	and	and	CCONJ
ftr-453	1847	5	abets	abet	VERB
ftr-453	1847	6	tax	tax	NOUN
ftr-453	1847	7	shelters	shelter	NOUN
ftr-453	1847	8	it	it	PRON
ftr-453	1847	9	belies	belie	VERB
ftr-453	1847	10	the	the	DET
ftr-453	1847	11	lofty	lofty	ADJ
ftr-453	1847	12	justifications	justification	NOUN
ftr-453	1847	13	for	for	ADP
ftr-453	1847	14	tax	tax	NOUN
ftr-453	1847	15	exemption	exemption	NOUN
ftr-453	1847	16	and	and	CCONJ
ftr-453	1847	17	thereby	thereby	ADV
ftr-453	1847	18	makes	make	VERB
ftr-453	1847	19	a	a	DET
ftr-453	1847	20	case	case	NOUN
ftr-453	1847	21	for	for	ADP
ftr-453	1847	22	denying	deny	VERB
ftr-453	1847	23	or	or	CCONJ
ftr-453	1847	24	withdrawing	withdraw	VERB
ftr-453	1847	25	tax	tax	NOUN
ftr-453	1847	26	exemption	exemption	NOUN
ftr-453	1847	27	.	.	PUNCT