id	sid	tid	token	lemma	pos
ftr-460	1	1	florida	florida	PROPN
ftr-460	1	2	tax	tax	PROPN
ftr-460	1	3	review	review	NOUN
ftr-460	1	4	volume	volume	NOUN
ftr-460	1	5	3	3	NUM
ftr-460	1	6	1996	1996	NUM
ftr-460	1	7	number	number	NOUN
ftr-460	1	8	3	3	NUM
ftr-460	1	9	use	use	NOUN
ftr-460	1	10	and	and	CCONJ
ftr-460	1	11	abuse	abuse	NOUN
ftr-460	1	12	of	of	ADP
ftr-460	1	13	section	section	NOUN
ftr-460	1	14	704(c	704(c	PROPN
ftr-460	1	15	)	)	PUNCT
ftr-460	1	16	laura	laura	NOUN
ftr-460	1	17	cunningham	cunningham	PROPN
ftr-460	1	18	"	"	PUNCT
ftr-460	1	19	i.	i.	PROPN
ftr-460	1	20	introduction	introduction	NOUN
ftr-460	1	21	.................................	.................................	PUNCT
ftr-460	2	1	94	94	NUM
ftr-460	2	2	11	11	NUM
ftr-460	2	3	.	.	PUNCT
ftr-460	3	1	the	the	DET
ftr-460	3	2	basic	basic	ADJ
ftr-460	3	3	operation	operation	NOUN
ftr-460	3	4	of	of	ADP
ftr-460	3	5	section	section	NOUN
ftr-460	3	6	704(c	704(c	PROPN
ftr-460	3	7	)	)	PUNCT
ftr-460	3	8	............	............	PUNCT
ftr-460	4	1	95	95	NUM
ftr-460	4	2	a.	a.	NOUN
ftr-460	4	3	contributions	contribution	NOUN
ftr-460	4	4	of	of	ADP
ftr-460	4	5	nondepreciable	nondepreciable	ADJ
ftr-460	4	6	property	property	NOUN
ftr-460	4	7	.........	.........	PUNCT
ftr-460	4	8	95	95	NUM
ftr-460	4	9	b.	b.	NOUN
ftr-460	4	10	contributions	contribution	NOUN
ftr-460	4	11	of	of	ADP
ftr-460	4	12	depreciable	depreciable	ADJ
ftr-460	4	13	property	property	NOUN
ftr-460	4	14	............	............	PUNCT
ftr-460	4	15	99	99	NUM
ftr-460	4	16	c.	c.	NOUN
ftr-460	4	17	whence	whence	ADP
ftr-460	4	18	the	the	DET
ftr-460	4	19	ceiling	ceiling	NOUN
ftr-460	4	20	rule	rule	NOUN
ftr-460	4	21	?	?	PUNCT
ftr-460	4	22	...................	...................	PUNCT
ftr-460	5	1	101	101	NUM
ftr-460	5	2	d.	d.	NOUN
ftr-460	5	3	what	what	PRON
ftr-460	5	4	remains	remain	VERB
ftr-460	5	5	of	of	ADP
ftr-460	5	6	the	the	DET
ftr-460	5	7	ceiling	ceiling	NOUN
ftr-460	5	8	rule	rule	NOUN
ftr-460	5	9	?	?	PUNCT
ftr-460	6	1	.............	.............	PUNCT
ftr-460	7	1	104	104	NUM
ftr-460	7	2	e.	e.	PROPN
ftr-460	7	3	the	the	DET
ftr-460	7	4	regulations	regulation	NOUN
ftr-460	7	5	..........................	..........................	PUNCT
ftr-460	8	1	105	105	NUM
ftr-460	8	2	f.	f.	PROPN
ftr-460	8	3	traditional	traditional	ADJ
ftr-460	8	4	method	method	NOUN
ftr-460	8	5	with	with	ADP
ftr-460	8	6	curative	curative	ADJ
ftr-460	8	7	allocations	allocation	NOUN
ftr-460	8	8	......	......	PUNCT
ftr-460	8	9	106	106	NUM
ftr-460	8	10	g.	g.	NOUN
ftr-460	8	11	remedial	remedial	ADJ
ftr-460	8	12	allocation	allocation	NOUN
ftr-460	8	13	method	method	NOUN
ftr-460	8	14	..................	..................	PUNCT
ftr-460	8	15	108	108	NUM
ftr-460	8	16	h.	h.	NOUN
ftr-460	8	17	anti	anti	ADJ
ftr-460	8	18	-	-	NOUN
ftr-460	8	19	abuse	abuse	ADJ
ftr-460	8	20	rules	rule	NOUN
ftr-460	8	21	..........................	..........................	PUNCT
ftr-460	9	1	112	112	NUM
ftr-460	9	2	]	]	SYM
ftr-460	9	3	il	il	PROPN
ftr-460	9	4	.	.	PROPN
ftr-460	9	5	evaluation	evaluation	NOUN
ftr-460	9	6	of	of	ADP
ftr-460	9	7	anti	anti	ADJ
ftr-460	9	8	-	-	ADJ
ftr-460	9	9	abuse	abuse	ADJ
ftr-460	9	10	rule	rule	NOUN
ftr-460	9	11	.................	.................	PUNCT
ftr-460	10	1	115	115	NUM
ftr-460	10	2	a.	a.	NOUN
ftr-460	10	3	generally	generally	ADV
ftr-460	10	4	...............................	...............................	PUNCT
ftr-460	11	1	115	115	NUM
ftr-460	11	2	b.	b.	PROPN
ftr-460	11	3	survival	survival	NOUN
ftr-460	11	4	of	of	ADP
ftr-460	11	5	the	the	DET
ftr-460	11	6	ceiling	ceiling	NOUN
ftr-460	11	7	rule	rule	NOUN
ftr-460	11	8	..................	..................	PUNCT
ftr-460	11	9	116	116	NUM
ftr-460	11	10	c.	c.	NOUN
ftr-460	11	11	interpreting	interpret	VERB
ftr-460	11	12	the	the	DET
ftr-460	11	13	examples	example	NOUN
ftr-460	11	14	of	of	ADP
ftr-460	11	15	abuse	abuse	NOUN
ftr-460	11	16	.............	.............	PUNCT
ftr-460	11	17	117	117	NUM
ftr-460	11	18	d.	d.	PROPN
ftr-460	11	19	the	the	DET
ftr-460	11	20	key	key	ADJ
ftr-460	11	21	:	:	PUNCT
ftr-460	11	22	uneconomic	uneconomic	ADJ
ftr-460	11	23	rules	rule	NOUN
ftr-460	11	24	of	of	ADP
ftr-460	11	25	cost	cost	NOUN
ftr-460	11	26	recovery	recovery	NOUN
ftr-460	11	27	......	......	PUNCT
ftr-460	11	28	120	120	NUM
ftr-460	11	29	iv	iv	NOUN
ftr-460	11	30	.	.	PUNCT
ftr-460	11	31	conclusion	conclusion	NOUN
ftr-460	11	32	..................................	..................................	PUNCT
ftr-460	11	33	123	123	NUM
ftr-460	11	34	appendix	appendix	NOUN
ftr-460	11	35	..........................................	..........................................	PUNCT
ftr-460	12	1	126	126	NUM
ftr-460	12	2	*	*	PUNCT
ftr-460	12	3	associate	associate	NOUN
ftr-460	12	4	professor	professor	NOUN
ftr-460	12	5	of	of	ADP
ftr-460	12	6	law	law	NOUN
ftr-460	12	7	,	,	PUNCT
ftr-460	12	8	benjamin	benjamin	PROPN
ftr-460	12	9	n.	n.	PROPN
ftr-460	12	10	cardozo	cardozo	PROPN
ftr-460	12	11	school	school	PROPN
ftr-460	12	12	of	of	ADP
ftr-460	12	13	law	law	NOUN
ftr-460	12	14	.	.	PUNCT
ftr-460	13	1	the	the	DET
ftr-460	13	2	author	author	NOUN
ftr-460	13	3	is	be	AUX
ftr-460	13	4	grateful	grateful	ADJ
ftr-460	13	5	to	to	ADP
ftr-460	13	6	her	her	PRON
ftr-460	13	7	friends	friend	NOUN
ftr-460	13	8	and	and	CCONJ
ftr-460	13	9	colleagues	colleague	NOUN
ftr-460	13	10	noel	noel	PROPN
ftr-460	13	11	cunningham	cunningham	PROPN
ftr-460	13	12	.	.	PUNCT
ftr-460	14	1	deborah	deborah	PROPN
ftr-460	14	2	paul	paul	PROPN
ftr-460	14	3	.	.	PUNCT
ftr-460	15	1	len	len	PROPN
ftr-460	15	2	schmolka	schmolka	PROPN
ftr-460	15	3	.	.	PUNCT
ftr-460	16	1	and	and	CCONJ
ftr-460	16	2	r.	r.	PROPN
ftr-460	16	3	donald	donald	PROPN
ftr-460	16	4	turlington	turlington	PROPN
ftr-460	16	5	for	for	ADP
ftr-460	16	6	their	their	PRON
ftr-460	16	7	comments	comment	NOUN
ftr-460	16	8	on	on	ADP
ftr-460	16	9	prior	prior	ADJ
ftr-460	16	10	drafts	draft	NOUN
ftr-460	16	11	.	.	PUNCT
ftr-460	17	1	florida	florida	PROPN
ftr-460	17	2	tax	tax	PROPN
ftr-460	17	3	review	review	PROPN
ftr-460	17	4	i.	i.	NOUN
ftr-460	17	5	introduction	introduction	NOUN
ftr-460	17	6	it	it	PRON
ftr-460	17	7	is	be	AUX
ftr-460	17	8	basic	basic	ADJ
ftr-460	17	9	to	to	ADP
ftr-460	17	10	income	income	NOUN
ftr-460	17	11	taxation	taxation	NOUN
ftr-460	17	12	that	that	PRON
ftr-460	17	13	each	each	DET
ftr-460	17	14	taxpayer	taxpayer	NOUN
ftr-460	17	15	should	should	AUX
ftr-460	17	16	be	be	AUX
ftr-460	17	17	taxed	tax	VERB
ftr-460	17	18	on	on	ADP
ftr-460	17	19	his	his	PRON
ftr-460	17	20	or	or	CCONJ
ftr-460	17	21	her	her	PRON
ftr-460	17	22	economic	economic	ADJ
ftr-460	17	23	income	income	NOUN
ftr-460	17	24	and	and	CCONJ
ftr-460	17	25	that	that	SCONJ
ftr-460	17	26	only	only	ADJ
ftr-460	17	27	taxpayers	taxpayer	NOUN
ftr-460	17	28	who	who	PRON
ftr-460	17	29	suffer	suffer	VERB
ftr-460	17	30	economic	economic	ADJ
ftr-460	17	31	losses	loss	NOUN
ftr-460	17	32	should	should	AUX
ftr-460	17	33	derive	derive	VERB
ftr-460	17	34	tax	tax	NOUN
ftr-460	17	35	benefits	benefit	NOUN
ftr-460	17	36	therefrom	therefrom	NOUN
ftr-460	17	37	.	.	PUNCT
ftr-460	17	38	'	'	PUNCT
ftr-460	18	1	while	while	SCONJ
ftr-460	18	2	these	these	DET
ftr-460	18	3	tenets	tenet	NOUN
ftr-460	18	4	are	be	AUX
ftr-460	18	5	easily	easily	ADV
ftr-460	18	6	stated	state	VERB
ftr-460	18	7	,	,	PUNCT
ftr-460	18	8	they	they	PRON
ftr-460	18	9	are	be	AUX
ftr-460	18	10	difficult	difficult	ADJ
ftr-460	18	11	to	to	PART
ftr-460	18	12	enforce	enforce	VERB
ftr-460	18	13	,	,	PUNCT
ftr-460	18	14	particularly	particularly	ADV
ftr-460	18	15	in	in	ADP
ftr-460	18	16	the	the	DET
ftr-460	18	17	partnership	partnership	NOUN
ftr-460	18	18	setting	set	VERB
ftr-460	18	19	where	where	SCONJ
ftr-460	18	20	lines	line	NOUN
ftr-460	18	21	between	between	ADP
ftr-460	18	22	the	the	DET
ftr-460	18	23	economic	economic	ADJ
ftr-460	18	24	interests	interest	NOUN
ftr-460	18	25	of	of	ADP
ftr-460	18	26	partners	partner	NOUN
ftr-460	18	27	are	be	AUX
ftr-460	18	28	often	often	ADV
ftr-460	18	29	blurred	blur	VERB
ftr-460	18	30	.	.	PUNCT
ftr-460	19	1	the	the	DET
ftr-460	19	2	substantial	substantial	ADJ
ftr-460	19	3	economic	economic	ADJ
ftr-460	19	4	effect	effect	NOUN
ftr-460	19	5	rules	rule	NOUN
ftr-460	19	6	of	of	ADP
ftr-460	19	7	section	section	NOUN
ftr-460	19	8	704(b	704(b	PROPN
ftr-460	19	9	)	)	PUNCT
ftr-460	19	10	strive	strive	VERB
ftr-460	19	11	mightily	mightily	ADV
ftr-460	19	12	to	to	PART
ftr-460	19	13	constrain	constrain	VERB
ftr-460	19	14	partners	partner	NOUN
ftr-460	19	15	'	'	PART
ftr-460	19	16	ability	ability	NOUN
ftr-460	19	17	to	to	PART
ftr-460	19	18	shift	shift	VERB
ftr-460	19	19	income	income	NOUN
ftr-460	19	20	and	and	CCONJ
ftr-460	19	21	losses	loss	NOUN
ftr-460	19	22	in	in	ADP
ftr-460	19	23	a	a	DET
ftr-460	19	24	manner	manner	NOUN
ftr-460	19	25	inconsistent	inconsistent	ADJ
ftr-460	19	26	with	with	ADP
ftr-460	19	27	the	the	DET
ftr-460	19	28	partners	partner	NOUN
ftr-460	19	29	'	'	PART
ftr-460	19	30	economic	economic	ADJ
ftr-460	19	31	arrangement	arrangement	NOUN
ftr-460	19	32	.	.	PUNCT
ftr-460	20	1	nevertheless	nevertheless	ADV
ftr-460	20	2	,	,	PUNCT
ftr-460	20	3	when	when	SCONJ
ftr-460	20	4	a	a	DET
ftr-460	20	5	partner	partner	NOUN
ftr-460	20	6	contributes	contribute	VERB
ftr-460	20	7	property	property	NOUN
ftr-460	20	8	to	to	ADP
ftr-460	20	9	a	a	DET
ftr-460	20	10	partnership	partnership	NOUN
ftr-460	20	11	,	,	PUNCT
ftr-460	20	12	the	the	DET
ftr-460	20	13	possibility	possibility	NOUN
ftr-460	20	14	exists	exist	VERB
ftr-460	20	15	that	that	SCONJ
ftr-460	20	16	some	some	PRON
ftr-460	20	17	of	of	ADP
ftr-460	20	18	the	the	DET
ftr-460	20	19	gain	gain	NOUN
ftr-460	20	20	or	or	CCONJ
ftr-460	20	21	loss	loss	NOUN
ftr-460	20	22	inherent	inherent	ADJ
ftr-460	20	23	in	in	ADP
ftr-460	20	24	that	that	DET
ftr-460	20	25	property	property	NOUN
ftr-460	20	26	may	may	AUX
ftr-460	20	27	be	be	AUX
ftr-460	20	28	shifted	shift	VERB
ftr-460	20	29	from	from	ADP
ftr-460	20	30	the	the	DET
ftr-460	20	31	contributor	contributor	NOUN
ftr-460	20	32	to	to	ADP
ftr-460	20	33	the	the	DET
ftr-460	20	34	other	other	ADJ
ftr-460	20	35	partners	partner	NOUN
ftr-460	20	36	.	.	PUNCT
ftr-460	21	1	no	no	DET
ftr-460	21	2	gain	gain	NOUN
ftr-460	21	3	or	or	CCONJ
ftr-460	21	4	loss	loss	NOUN
ftr-460	21	5	is	be	AUX
ftr-460	21	6	recognized	recognize	VERB
ftr-460	21	7	at	at	ADP
ftr-460	21	8	the	the	DET
ftr-460	21	9	time	time	NOUN
ftr-460	21	10	of	of	ADP
ftr-460	21	11	the	the	DET
ftr-460	21	12	contribution	contribution	NOUN
ftr-460	21	13	,	,	PUNCT
ftr-460	21	14	and	and	CCONJ
ftr-460	21	15	the	the	DET
ftr-460	21	16	partnership	partnership	NOUN
ftr-460	21	17	,	,	PUNCT
ftr-460	21	18	as	as	ADP
ftr-460	21	19	new	new	ADJ
ftr-460	21	20	owner	owner	NOUN
ftr-460	21	21	of	of	ADP
ftr-460	21	22	the	the	DET
ftr-460	21	23	property	property	NOUN
ftr-460	21	24	,	,	PUNCT
ftr-460	21	25	takes	take	VERB
ftr-460	21	26	the	the	DET
ftr-460	21	27	contributor	contributor	NOUN
ftr-460	21	28	's	's	PART
ftr-460	21	29	basis	basis	NOUN
ftr-460	21	30	.	.	PUNCT
ftr-460	22	1	thus	thus	ADV
ftr-460	22	2	,	,	PUNCT
ftr-460	22	3	upon	upon	SCONJ
ftr-460	22	4	any	any	DET
ftr-460	22	5	subsequent	subsequent	ADJ
ftr-460	22	6	sale	sale	NOUN
ftr-460	22	7	of	of	ADP
ftr-460	22	8	the	the	DET
ftr-460	22	9	property	property	NOUN
ftr-460	22	10	,	,	PUNCT
ftr-460	22	11	the	the	DET
ftr-460	22	12	gain	gain	NOUN
ftr-460	22	13	or	or	CCONJ
ftr-460	22	14	loss	loss	NOUN
ftr-460	22	15	,	,	PUNCT
ftr-460	22	16	including	include	VERB
ftr-460	22	17	gain	gain	NOUN
ftr-460	22	18	or	or	CCONJ
ftr-460	22	19	loss	loss	NOUN
ftr-460	22	20	inherent	inherent	ADJ
ftr-460	22	21	in	in	ADP
ftr-460	22	22	the	the	DET
ftr-460	22	23	property	property	NOUN
ftr-460	22	24	when	when	SCONJ
ftr-460	22	25	contributed	contribute	VERB
ftr-460	22	26	,	,	PUNCT
ftr-460	22	27	is	be	AUX
ftr-460	22	28	generally	generally	ADV
ftr-460	22	29	treated	treat	VERB
ftr-460	22	30	as	as	ADP
ftr-460	22	31	that	that	PRON
ftr-460	22	32	of	of	ADP
ftr-460	22	33	the	the	DET
ftr-460	22	34	partnership	partnership	NOUN
ftr-460	22	35	entity	entity	NOUN
ftr-460	22	36	and	and	CCONJ
ftr-460	22	37	,	,	PUNCT
ftr-460	22	38	absent	absent	ADJ
ftr-460	22	39	a	a	DET
ftr-460	22	40	special	special	ADJ
ftr-460	22	41	rule	rule	NOUN
ftr-460	22	42	,	,	PUNCT
ftr-460	22	43	would	would	AUX
ftr-460	22	44	be	be	AUX
ftr-460	22	45	divided	divide	VERB
ftr-460	22	46	amongst	amongst	ADP
ftr-460	22	47	the	the	DET
ftr-460	22	48	partners	partner	NOUN
ftr-460	22	49	.	.	PUNCT
ftr-460	23	1	this	this	DET
ftr-460	23	2	shifting	shifting	NOUN
ftr-460	23	3	of	of	ADP
ftr-460	23	4	gain	gain	NOUN
ftr-460	23	5	or	or	CCONJ
ftr-460	23	6	loss	loss	NOUN
ftr-460	23	7	was	be	AUX
ftr-460	23	8	tolerated	tolerate	VERB
ftr-460	23	9	before	before	ADP
ftr-460	23	10	1984	1984	NUM
ftr-460	23	11	.	.	PUNCT
ftr-460	24	1	under	under	ADP
ftr-460	24	2	section	section	NOUN
ftr-460	24	3	704(c	704(c	PROPN
ftr-460	24	4	)	)	PUNCT
ftr-460	24	5	,	,	PUNCT
ftr-460	24	6	partners	partner	NOUN
ftr-460	24	7	were	be	AUX
ftr-460	24	8	permitted	permit	VERB
ftr-460	24	9	to	to	PART
ftr-460	24	10	agree	agree	VERB
ftr-460	24	11	that	that	SCONJ
ftr-460	24	12	the	the	DET
ftr-460	24	13	subsequent	subsequent	ADJ
ftr-460	24	14	gain	gain	NOUN
ftr-460	24	15	or	or	CCONJ
ftr-460	24	16	loss	loss	NOUN
ftr-460	24	17	would	would	AUX
ftr-460	24	18	be	be	AUX
ftr-460	24	19	reported	report	VERB
ftr-460	24	20	by	by	ADP
ftr-460	24	21	the	the	DET
ftr-460	24	22	contributing	contribute	VERB
ftr-460	24	23	partner	partner	NOUN
ftr-460	24	24	,	,	PUNCT
ftr-460	24	25	but	but	CCONJ
ftr-460	24	26	this	this	DET
ftr-460	24	27	treatment	treatment	NOUN
ftr-460	24	28	was	be	AUX
ftr-460	24	29	never	never	ADV
ftr-460	24	30	mandatory	mandatory	ADJ
ftr-460	24	31	.	.	PUNCT
ftr-460	25	1	moreover	moreover	ADV
ftr-460	25	2	,	,	PUNCT
ftr-460	25	3	the	the	DET
ftr-460	25	4	regulations	regulation	NOUN
ftr-460	25	5	under	under	ADP
ftr-460	25	6	section	section	NOUN
ftr-460	25	7	704(c	704(c	PROPN
ftr-460	25	8	)	)	PUNCT
ftr-460	25	9	contained	contain	VERB
ftr-460	25	10	rules	rule	NOUN
ftr-460	25	11	constraining	constrain	VERB
ftr-460	25	12	that	that	DET
ftr-460	25	13	agreement	agreement	NOUN
ftr-460	25	14	,	,	PUNCT
ftr-460	25	15	the	the	DET
ftr-460	25	16	most	most	ADV
ftr-460	25	17	significant	significant	ADJ
ftr-460	25	18	of	of	ADP
ftr-460	25	19	which	which	PRON
ftr-460	25	20	came	come	VERB
ftr-460	25	21	to	to	PART
ftr-460	25	22	be	be	AUX
ftr-460	25	23	known	know	VERB
ftr-460	25	24	as	as	ADP
ftr-460	25	25	the	the	DET
ftr-460	25	26	"	"	PUNCT
ftr-460	25	27	ceiling	ceiling	NOUN
ftr-460	25	28	rule	rule	NOUN
ftr-460	25	29	,	,	PUNCT
ftr-460	25	30	"	"	PUNCT
ftr-460	25	31	providing	provide	VERB
ftr-460	25	32	that	that	SCONJ
ftr-460	25	33	the	the	DET
ftr-460	25	34	gain	gain	NOUN
ftr-460	25	35	or	or	CCONJ
ftr-460	25	36	loss	loss	NOUN
ftr-460	25	37	allocated	allocate	VERB
ftr-460	25	38	to	to	ADP
ftr-460	25	39	the	the	DET
ftr-460	25	40	contributing	contribute	VERB
ftr-460	25	41	partner	partner	NOUN
ftr-460	25	42	could	could	AUX
ftr-460	25	43	not	not	PART
ftr-460	25	44	exceed	exceed	VERB
ftr-460	25	45	the	the	DET
ftr-460	25	46	partnership	partnership	NOUN
ftr-460	25	47	's	's	PART
ftr-460	25	48	entire	entire	ADJ
ftr-460	25	49	gain	gain	NOUN
ftr-460	25	50	or	or	CCONJ
ftr-460	25	51	loss	loss	NOUN
ftr-460	25	52	on	on	ADP
ftr-460	25	53	the	the	DET
ftr-460	25	54	sale	sale	NOUN
ftr-460	25	55	.	.	PUNCT
ftr-460	26	1	when	when	SCONJ
ftr-460	26	2	the	the	DET
ftr-460	26	3	ceiling	ceiling	NOUN
ftr-460	26	4	rule	rule	NOUN
ftr-460	26	5	applied	apply	VERB
ftr-460	26	6	,	,	PUNCT
ftr-460	26	7	precontribution	precontribution	NOUN
ftr-460	26	8	gain	gain	NOUN
ftr-460	26	9	or	or	CCONJ
ftr-460	26	10	loss	loss	NOUN
ftr-460	26	11	was	be	AUX
ftr-460	26	12	effectively	effectively	ADV
ftr-460	26	13	shifted	shift	VERB
ftr-460	26	14	to	to	ADP
ftr-460	26	15	the	the	DET
ftr-460	26	16	noncontributing	noncontributing	PROPN
ftr-460	26	17	partners	partner	NOUN
ftr-460	26	18	in	in	ADP
ftr-460	26	19	spite	spite	NOUN
ftr-460	26	20	of	of	ADP
ftr-460	26	21	the	the	DET
ftr-460	26	22	partners	partner	NOUN
ftr-460	26	23	'	'	PART
ftr-460	26	24	agreement	agreement	NOUN
ftr-460	26	25	to	to	ADP
ftr-460	26	26	the	the	DET
ftr-460	26	27	contrary	contrary	NOUN
ftr-460	26	28	.	.	PUNCT
ftr-460	27	1	in	in	ADP
ftr-460	27	2	1984	1984	NUM
ftr-460	27	3	,	,	PUNCT
ftr-460	27	4	congress	congress	PROPN
ftr-460	27	5	,	,	PUNCT
ftr-460	27	6	concluding	conclude	VERB
ftr-460	27	7	that	that	SCONJ
ftr-460	27	8	the	the	DET
ftr-460	27	9	shifting	shifting	NOUN
ftr-460	27	10	of	of	ADP
ftr-460	27	11	precontribution	precontribution	NOUN
ftr-460	27	12	gain	gain	NOUN
ftr-460	27	13	or	or	CCONJ
ftr-460	27	14	loss	loss	NOUN
ftr-460	27	15	to	to	ADP
ftr-460	27	16	noncontributing	noncontributing	NOUN
ftr-460	27	17	partners	partner	NOUN
ftr-460	27	18	should	should	AUX
ftr-460	27	19	no	no	ADV
ftr-460	27	20	longer	long	ADV
ftr-460	27	21	be	be	AUX
ftr-460	27	22	tolerated	tolerate	VERB
ftr-460	27	23	,	,	PUNCT
ftr-460	27	24	made	make	VERB
ftr-460	27	25	the	the	DET
ftr-460	27	26	prior	prior	ADJ
ftr-460	27	27	permissive	permissive	ADJ
ftr-460	27	28	rule	rule	NOUN
ftr-460	27	29	mandatory	mandatory	ADJ
ftr-460	27	30	:	:	PUNCT
ftr-460	27	31	gain	gain	VERB
ftr-460	27	32	or	or	CCONJ
ftr-460	27	33	loss	loss	NOUN
ftr-460	27	34	inherent	inherent	ADJ
ftr-460	27	35	in	in	ADP
ftr-460	27	36	contributed	contribute	VERB
ftr-460	27	37	property	property	NOUN
ftr-460	27	38	must	must	AUX
ftr-460	27	39	now	now	ADV
ftr-460	27	40	be	be	AUX
ftr-460	27	41	reported	report	VERB
ftr-460	27	42	by	by	ADP
ftr-460	27	43	the	the	DET
ftr-460	27	44	contributing	contribute	VERB
ftr-460	27	45	partner	partner	NOUN
ftr-460	27	46	.	.	PUNCT
ftr-460	28	1	it	it	PRON
ftr-460	28	2	gave	give	VERB
ftr-460	28	3	the	the	DET
ftr-460	28	4	treasury	treasury	NOUN
ftr-460	28	5	the	the	DET
ftr-460	28	6	task	task	NOUN
ftr-460	28	7	of	of	ADP
ftr-460	28	8	drafting	draft	VERB
ftr-460	28	9	regulations	regulation	NOUN
ftr-460	28	10	to	to	PART
ftr-460	28	11	carry	carry	VERB
ftr-460	28	12	out	out	ADP
ftr-460	28	13	this	this	DET
ftr-460	28	14	mandate	mandate	NOUN
ftr-460	28	15	.	.	PUNCT
ftr-460	29	1	there	there	PRON
ftr-460	29	2	is	be	VERB
ftr-460	29	3	language	language	NOUN
ftr-460	29	4	in	in	ADP
ftr-460	29	5	the	the	DET
ftr-460	29	6	legislative	legislative	ADJ
ftr-460	29	7	history	history	NOUN
ftr-460	29	8	to	to	ADP
ftr-460	29	9	the	the	DET
ftr-460	29	10	1984	1984	NUM
ftr-460	29	11	act	act	NOUN
ftr-460	29	12	implying	imply	VERB
ftr-460	29	13	that	that	SCONJ
ftr-460	29	14	congress	congress	PROPN
ftr-460	29	15	intended	intend	VERB
ftr-460	29	16	the	the	DET
ftr-460	29	17	ceiling	ceiling	NOUN
ftr-460	29	18	rule	rule	NOUN
ftr-460	29	19	to	to	PART
ftr-460	29	20	continue	continue	VERB
ftr-460	29	21	after	after	ADP
ftr-460	29	22	the	the	DET
ftr-460	29	23	1984	1984	NUM
ftr-460	29	24	legislation	legislation	NOUN
ftr-460	29	25	,	,	PUNCT
ftr-460	29	26	despite	despite	SCONJ
ftr-460	29	27	the	the	DET
ftr-460	29	28	fact	fact	NOUN
ftr-460	29	29	that	that	SCONJ
ftr-460	29	30	its	its	PRON
ftr-460	29	31	effect	effect	NOUN
ftr-460	29	32	is	be	AUX
ftr-460	29	33	inconsistent	inconsistent	ADJ
ftr-460	29	34	with	with	ADP
ftr-460	29	35	the	the	DET
ftr-460	29	36	statutory	statutory	ADJ
ftr-460	29	37	mandate	mandate	NOUN
ftr-460	29	38	.	.	PUNCT
ftr-460	30	1	in	in	ADP
ftr-460	30	2	any	any	DET
ftr-460	30	3	event	event	NOUN
ftr-460	30	4	,	,	PUNCT
ftr-460	30	5	the	the	DET
ftr-460	30	6	1	1	NUM
ftr-460	30	7	.	.	PUNCT
ftr-460	30	8	see	see	VERB
ftr-460	30	9	,	,	PUNCT
ftr-460	30	10	e.g.	e.g.	ADV
ftr-460	30	11	,	,	PUNCT
ftr-460	30	12	helvering	helvere	VERB
ftr-460	30	13	v.	v.	ADP
ftr-460	30	14	horst	horst	PROPN
ftr-460	30	15	,	,	PUNCT
ftr-460	30	16	311	311	NUM
ftr-460	30	17	u.s	u.s	PROPN
ftr-460	30	18	.	.	PROPN
ftr-460	30	19	112	112	NUM
ftr-460	30	20	(	(	PUNCT
ftr-460	30	21	1940	1940	NUM
ftr-460	30	22	)	)	PUNCT
ftr-460	30	23	;	;	PUNCT
ftr-460	30	24	lucas	lucas	PROPN
ftr-460	30	25	v.	v.	PROPN
ftr-460	30	26	earl	earl	PROPN
ftr-460	30	27	,	,	PUNCT
ftr-460	30	28	281	281	NUM
ftr-460	30	29	u.s	u.s	PROPN
ftr-460	30	30	.	.	PROPN
ftr-460	30	31	111	111	NUM
ftr-460	30	32	(	(	PUNCT
ftr-460	30	33	1930	1930	NUM
ftr-460	30	34	)	)	PUNCT
ftr-460	30	35	.	.	PUNCT
ftr-460	31	1	there	there	PRON
ftr-460	31	2	are	be	VERB
ftr-460	31	3	exceptions	exception	NOUN
ftr-460	31	4	to	to	ADP
ftr-460	31	5	this	this	DET
ftr-460	31	6	rule	rule	NOUN
ftr-460	31	7	.	.	PUNCT
ftr-460	32	1	the	the	DET
ftr-460	32	2	most	most	ADV
ftr-460	32	3	obvious	obvious	ADJ
ftr-460	32	4	is	be	AUX
ftr-460	32	5	the	the	DET
ftr-460	32	6	rule	rule	NOUN
ftr-460	32	7	of	of	ADP
ftr-460	32	8	crane	crane	NOUN
ftr-460	32	9	v.	v.	PROPN
ftr-460	32	10	commissioner	commissioner	NOUN
ftr-460	32	11	.	.	PUNCT
ftr-460	33	1	331	331	NUM
ftr-460	33	2	u.s	u.s	PROPN
ftr-460	33	3	.	.	PROPN
ftr-460	33	4	1	1	NUM
ftr-460	33	5	(	(	PUNCT
ftr-460	33	6	1947	1947	NUM
ftr-460	33	7	)	)	PUNCT
ftr-460	33	8	,	,	PUNCT
ftr-460	33	9	which	which	PRON
ftr-460	33	10	permits	permit	VERB
ftr-460	33	11	the	the	DET
ftr-460	33	12	holder	holder	NOUN
ftr-460	33	13	of	of	ADP
ftr-460	33	14	property	property	NOUN
ftr-460	33	15	subject	subject	NOUN
ftr-460	33	16	to	to	ADP
ftr-460	33	17	nonrecourse	nonrecourse	NOUN
ftr-460	33	18	acquisition	acquisition	NOUN
ftr-460	33	19	indebtedness	indebtedness	NOUN
ftr-460	33	20	to	to	PART
ftr-460	33	21	include	include	VERB
ftr-460	33	22	the	the	DET
ftr-460	33	23	amount	amount	NOUN
ftr-460	33	24	of	of	ADP
ftr-460	33	25	that	that	DET
ftr-460	33	26	debt	debt	NOUN
ftr-460	33	27	in	in	ADP
ftr-460	33	28	basis	basis	NOUN
ftr-460	33	29	.	.	PUNCT
ftr-460	34	1	crane	crane	NOUN
ftr-460	34	2	often	often	ADV
ftr-460	34	3	has	have	VERB
ftr-460	34	4	the	the	DET
ftr-460	34	5	effect	effect	NOUN
ftr-460	34	6	of	of	ADP
ftr-460	34	7	permitting	permit	VERB
ftr-460	34	8	the	the	DET
ftr-460	34	9	ostensible	ostensible	ADJ
ftr-460	34	10	owner	owner	NOUN
ftr-460	34	11	of	of	ADP
ftr-460	34	12	property	property	NOUN
ftr-460	34	13	to	to	PART
ftr-460	34	14	deduct	deduct	VERB
ftr-460	34	15	losses	loss	NOUN
ftr-460	34	16	that	that	PRON
ftr-460	34	17	may	may	AUX
ftr-460	34	18	ultimately	ultimately	ADV
ftr-460	34	19	be	be	AUX
ftr-460	34	20	borne	bear	VERB
ftr-460	34	21	by	by	ADP
ftr-460	34	22	the	the	DET
ftr-460	34	23	holder	holder	NOUN
ftr-460	34	24	of	of	ADP
ftr-460	34	25	the	the	DET
ftr-460	34	26	debt	debt	NOUN
ftr-460	34	27	.	.	PUNCT
ftr-460	35	1	[	[	X
ftr-460	35	2	vol	vol	NOUN
ftr-460	35	3	3:3	3:3	NUM
ftr-460	35	4	use	use	NOUN
ftr-460	35	5	and	and	CCONJ
ftr-460	35	6	abuse	abuse	NOUN
ftr-460	35	7	of	of	ADP
ftr-460	35	8	section	section	NOUN
ftr-460	35	9	704(c	704(c	PROPN
ftr-460	35	10	)	)	PUNCT
ftr-460	35	11	treasury	treasury	NOUN
ftr-460	35	12	decided	decide	VERB
ftr-460	35	13	that	that	SCONJ
ftr-460	35	14	it	it	PRON
ftr-460	35	15	lacked	lack	VERB
ftr-460	35	16	authority	authority	NOUN
ftr-460	35	17	to	to	PART
ftr-460	35	18	eliminate	eliminate	VERB
ftr-460	35	19	the	the	DET
ftr-460	35	20	ceiling	ceiling	NOUN
ftr-460	35	21	rule	rule	NOUN
ftr-460	35	22	and	and	CCONJ
ftr-460	35	23	that	that	SCONJ
ftr-460	35	24	while	while	SCONJ
ftr-460	35	25	it	it	PRON
ftr-460	35	26	could	could	AUX
ftr-460	35	27	provide	provide	VERB
ftr-460	35	28	taxpayers	taxpayer	NOUN
ftr-460	35	29	with	with	ADP
ftr-460	35	30	means	mean	NOUN
ftr-460	35	31	to	to	PART
ftr-460	35	32	avoid	avoid	VERB
ftr-460	35	33	or	or	CCONJ
ftr-460	35	34	correct	correct	VERB
ftr-460	35	35	ceiling	ceiling	NOUN
ftr-460	35	36	rule	rule	NOUN
ftr-460	35	37	distortions	distortion	NOUN
ftr-460	35	38	,	,	PUNCT
ftr-460	35	39	it	it	PRON
ftr-460	35	40	could	could	AUX
ftr-460	35	41	not	not	PART
ftr-460	35	42	compel	compel	VERB
ftr-460	35	43	them	they	PRON
ftr-460	35	44	to	to	PART
ftr-460	35	45	do	do	VERB
ftr-460	35	46	so	so	ADV
ftr-460	35	47	.	.	PUNCT
ftr-460	36	1	final	final	ADJ
ftr-460	36	2	regulations	regulation	NOUN
ftr-460	36	3	under	under	ADP
ftr-460	36	4	section	section	NOUN
ftr-460	36	5	704(c	704(c	PROPN
ftr-460	36	6	)	)	PUNCT
ftr-460	36	7	were	be	AUX
ftr-460	36	8	issued	issue	VERB
ftr-460	36	9	a	a	DET
ftr-460	36	10	full	full	ADJ
ftr-460	36	11	10	10	NUM
ftr-460	36	12	years	year	NOUN
ftr-460	36	13	after	after	ADP
ftr-460	36	14	their	their	PRON
ftr-460	36	15	legislative	legislative	ADJ
ftr-460	36	16	authorization	authorization	NOUN
ftr-460	36	17	.	.	PUNCT
ftr-460	37	1	the	the	DET
ftr-460	37	2	regulations	regulation	NOUN
ftr-460	37	3	appear	appear	VERB
ftr-460	37	4	to	to	PART
ftr-460	37	5	create	create	VERB
ftr-460	37	6	clear	clear	ADJ
ftr-460	37	7	and	and	CCONJ
ftr-460	37	8	concise	concise	ADJ
ftr-460	37	9	rules	rule	NOUN
ftr-460	37	10	for	for	SCONJ
ftr-460	37	11	taxpayers	taxpayer	NOUN
ftr-460	37	12	to	to	PART
ftr-460	37	13	follow	follow	VERB
ftr-460	37	14	in	in	ADP
ftr-460	37	15	planning	planning	NOUN
ftr-460	37	16	contribution	contribution	NOUN
ftr-460	37	17	transactions	transaction	NOUN
ftr-460	37	18	.	.	PUNCT
ftr-460	38	1	however	however	ADV
ftr-460	38	2	,	,	PUNCT
ftr-460	38	3	those	those	DET
ftr-460	38	4	rules	rule	NOUN
ftr-460	38	5	are	be	AUX
ftr-460	38	6	qualified	qualify	VERB
ftr-460	38	7	by	by	ADP
ftr-460	38	8	an	an	DET
ftr-460	38	9	anti	anti	ADJ
ftr-460	38	10	-	-	ADJ
ftr-460	38	11	abuse	abuse	ADJ
ftr-460	38	12	rule	rule	NOUN
ftr-460	38	13	which	which	PRON
ftr-460	38	14	,	,	PUNCT
ftr-460	38	15	if	if	SCONJ
ftr-460	38	16	broadly	broadly	ADV
ftr-460	38	17	construed	construe	VERB
ftr-460	38	18	,	,	PUNCT
ftr-460	38	19	could	could	AUX
ftr-460	38	20	largely	largely	ADV
ftr-460	38	21	obscure	obscure	VERB
ftr-460	38	22	the	the	DET
ftr-460	38	23	clarity	clarity	NOUN
ftr-460	38	24	of	of	ADP
ftr-460	38	25	the	the	DET
ftr-460	38	26	main	main	ADJ
ftr-460	38	27	rules	rule	NOUN
ftr-460	38	28	.	.	PUNCT
ftr-460	39	1	this	this	DET
ftr-460	39	2	article	article	NOUN
ftr-460	39	3	examines	examine	VERB
ftr-460	39	4	the	the	DET
ftr-460	39	5	section	section	NOUN
ftr-460	39	6	704(c	704(c	PROPN
ftr-460	39	7	)	)	PUNCT
ftr-460	39	8	regulations	regulation	NOUN
ftr-460	39	9	in	in	ADP
ftr-460	39	10	detail	detail	NOUN
ftr-460	39	11	,	,	PUNCT
ftr-460	39	12	in	in	ADP
ftr-460	39	13	an	an	DET
ftr-460	39	14	attempt	attempt	NOUN
ftr-460	39	15	to	to	PART
ftr-460	39	16	gauge	gauge	VERB
ftr-460	39	17	the	the	DET
ftr-460	39	18	scope	scope	NOUN
ftr-460	39	19	of	of	ADP
ftr-460	39	20	the	the	DET
ftr-460	39	21	anti	anti	ADJ
ftr-460	39	22	-	-	ADJ
ftr-460	39	23	abuse	abuse	ADJ
ftr-460	39	24	rule	rule	NOUN
ftr-460	39	25	.	.	PUNCT
ftr-460	40	1	part	part	NOUN
ftr-460	40	2	ii	ii	PROPN
ftr-460	40	3	describes	describe	VERB
ftr-460	40	4	the	the	DET
ftr-460	40	5	history	history	NOUN
ftr-460	40	6	of	of	ADP
ftr-460	40	7	section	section	NOUN
ftr-460	40	8	704(c	704(c	PROPN
ftr-460	40	9	)	)	PUNCT
ftr-460	40	10	and	and	CCONJ
ftr-460	40	11	the	the	DET
ftr-460	40	12	regulations	regulation	NOUN
ftr-460	40	13	construing	construe	VERB
ftr-460	40	14	it	it	PRON
ftr-460	40	15	.	.	PUNCT
ftr-460	41	1	part	part	NOUN
ftr-460	41	2	iii	iii	NUM
ftr-460	41	3	evaluates	evaluate	VERB
ftr-460	41	4	the	the	DET
ftr-460	41	5	antiabuse	antiabuse	ADJ
ftr-460	41	6	rule	rule	NOUN
ftr-460	41	7	in	in	ADP
ftr-460	41	8	particular	particular	ADJ
ftr-460	41	9	.	.	PUNCT
ftr-460	42	1	it	it	PRON
ftr-460	42	2	concludes	conclude	VERB
ftr-460	42	3	that	that	SCONJ
ftr-460	42	4	a	a	DET
ftr-460	42	5	narrow	narrow	ADJ
ftr-460	42	6	reading	reading	NOUN
ftr-460	42	7	of	of	ADP
ftr-460	42	8	the	the	DET
ftr-460	42	9	rule	rule	NOUN
ftr-460	42	10	is	be	AUX
ftr-460	42	11	appropriate	appropriate	ADJ
ftr-460	42	12	and	and	CCONJ
ftr-460	42	13	consistent	consistent	ADJ
ftr-460	42	14	with	with	ADP
ftr-460	42	15	subchapter	subchapter	NOUN
ftr-460	42	16	k	k	PROPN
ftr-460	42	17	as	as	ADP
ftr-460	42	18	a	a	DET
ftr-460	42	19	whole	whole	NOUN
ftr-460	42	20	.	.	PUNCT
ftr-460	43	1	h1	h1	PROPN
ftr-460	43	2	.	.	PUNCT
ftr-460	44	1	the	the	DET
ftr-460	44	2	basic	basic	ADJ
ftr-460	44	3	operation	operation	NOUN
ftr-460	44	4	of	of	ADP
ftr-460	44	5	section	section	NOUN
ftr-460	44	6	704(c	704(c	PROPN
ftr-460	44	7	)	)	PUNCT
ftr-460	44	8	in	in	ADP
ftr-460	44	9	explaining	explain	VERB
ftr-460	44	10	section	section	NOUN
ftr-460	44	11	704(c	704(c	PROPN
ftr-460	44	12	)	)	PUNCT
ftr-460	44	13	,	,	PUNCT
ftr-460	44	14	i	i	PRON
ftr-460	44	15	rely	rely	VERB
ftr-460	44	16	on	on	ADP
ftr-460	44	17	several	several	ADJ
ftr-460	44	18	simple	simple	ADJ
ftr-460	44	19	examples	example	NOUN
ftr-460	44	20	and	and	CCONJ
ftr-460	44	21	some	some	DET
ftr-460	44	22	variations	variation	NOUN
ftr-460	44	23	.	.	PUNCT
ftr-460	45	1	example	example	NOUN
ftr-460	46	1	i	i	PRON
ftr-460	46	2	and	and	CCONJ
ftr-460	46	3	its	its	PRON
ftr-460	46	4	variations	variation	NOUN
ftr-460	46	5	illustrate	illustrate	VERB
ftr-460	46	6	the	the	DET
ftr-460	46	7	application	application	NOUN
ftr-460	46	8	of	of	ADP
ftr-460	46	9	section	section	NOUN
ftr-460	46	10	704(c	704(c	PROPN
ftr-460	46	11	)	)	PUNCT
ftr-460	46	12	to	to	ADP
ftr-460	46	13	nondepreciable	nondepreciable	ADJ
ftr-460	46	14	property	property	NOUN
ftr-460	46	15	.	.	PUNCT
ftr-460	47	1	example	example	NOUN
ftr-460	47	2	ii	ii	PROPN
ftr-460	47	3	and	and	CCONJ
ftr-460	47	4	its	its	PRON
ftr-460	47	5	variations	variation	NOUN
ftr-460	47	6	deal	deal	VERB
ftr-460	47	7	with	with	ADP
ftr-460	47	8	depreciable	depreciable	ADJ
ftr-460	47	9	property.2	property.2	PROPN
ftr-460	47	10	a.	a.	NOUN
ftr-460	47	11	contributions	contribution	NOUN
ftr-460	47	12	of	of	ADP
ftr-460	47	13	nondepreciable	nondepreciable	ADJ
ftr-460	47	14	property	property	NOUN
ftr-460	47	15	example	example	NOUN
ftr-460	47	16	l	l	NOUN
ftr-460	47	17	a	a	PRON
ftr-460	47	18	and	and	CCONJ
ftr-460	47	19	b	b	NOUN
ftr-460	47	20	form	form	NOUN
ftr-460	47	21	an	an	DET
ftr-460	47	22	equal	equal	ADJ
ftr-460	47	23	partnership	partnership	NOUN
ftr-460	47	24	to	to	PART
ftr-460	47	25	which	which	PRON
ftr-460	47	26	a	a	PRON
ftr-460	47	27	contributes	contribute	VERB
ftr-460	47	28	land	land	NOUN
ftr-460	47	29	with	with	ADP
ftr-460	47	30	a	a	DET
ftr-460	47	31	basis	basis	NOUN
ftr-460	47	32	of	of	ADP
ftr-460	47	33	$	$	SYM
ftr-460	47	34	60	60	NUM
ftr-460	47	35	and	and	CCONJ
ftr-460	47	36	a	a	DET
ftr-460	47	37	fair	fair	ADJ
ftr-460	47	38	market	market	NOUN
ftr-460	47	39	value	value	NOUN
ftr-460	47	40	of	of	ADP
ftr-460	47	41	$	$	SYM
ftr-460	47	42	100	100	NUM
ftr-460	47	43	and	and	CCONJ
ftr-460	47	44	b	b	NOUN
ftr-460	47	45	contributes	contribute	VERB
ftr-460	47	46	$	$	SYM
ftr-460	47	47	100	100	NUM
ftr-460	47	48	of	of	ADP
ftr-460	47	49	cash	cash	NOUN
ftr-460	47	50	.	.	PUNCT
ftr-460	48	1	the	the	DET
ftr-460	48	2	land	land	NOUN
ftr-460	48	3	was	be	AUX
ftr-460	48	4	a	a	DET
ftr-460	48	5	capital	capital	NOUN
ftr-460	48	6	asset	asset	NOUN
ftr-460	48	7	in	in	ADP
ftr-460	48	8	a	a	PRON
ftr-460	48	9	's	's	PART
ftr-460	48	10	hands	hand	NOUN
ftr-460	48	11	and	and	CCONJ
ftr-460	48	12	is	be	AUX
ftr-460	48	13	also	also	ADV
ftr-460	48	14	a	a	DET
ftr-460	48	15	capital	capital	NOUN
ftr-460	48	16	asset	asset	NOUN
ftr-460	48	17	in	in	ADP
ftr-460	48	18	the	the	DET
ftr-460	48	19	partnership	partnership	NOUN
ftr-460	48	20	's	's	PART
ftr-460	48	21	hands	hand	NOUN
ftr-460	48	22	.	.	PUNCT
ftr-460	49	1	while	while	SCONJ
ftr-460	49	2	a	a	PRON
ftr-460	49	3	has	have	AUX
ftr-460	49	4	effectively	effectively	ADV
ftr-460	49	5	realized	realize	VERB
ftr-460	49	6	$	$	SYM
ftr-460	49	7	40	40	NUM
ftr-460	49	8	of	of	ADP
ftr-460	49	9	gain	gain	NOUN
ftr-460	49	10	(	(	PUNCT
ftr-460	49	11	she	she	PRON
ftr-460	49	12	received	receive	VERB
ftr-460	49	13	a	a	DET
ftr-460	49	14	partnership	partnership	NOUN
ftr-460	49	15	interest	interest	NOUN
ftr-460	49	16	worth	worth	ADJ
ftr-460	49	17	$	$	SYM
ftr-460	49	18	100	100	NUM
ftr-460	49	19	in	in	ADP
ftr-460	49	20	exchange	exchange	NOUN
ftr-460	49	21	for	for	ADP
ftr-460	49	22	the	the	DET
ftr-460	49	23	land	land	NOUN
ftr-460	49	24	)	)	PUNCT
ftr-460	49	25	,	,	PUNCT
ftr-460	49	26	this	this	DET
ftr-460	49	27	gain	gain	NOUN
ftr-460	49	28	is	be	AUX
ftr-460	49	29	not	not	PART
ftr-460	49	30	recognized	recognize	VERB
ftr-460	49	31	(	(	PUNCT
ftr-460	49	32	section	section	NOUN
ftr-460	49	33	721(a	721(a	PROPN
ftr-460	49	34	)	)	PUNCT
ftr-460	49	35	)	)	PUNCT
ftr-460	49	36	.	.	PUNCT
ftr-460	50	1	the	the	DET
ftr-460	50	2	partnership	partnership	NOUN
ftr-460	50	3	is	be	AUX
ftr-460	50	4	the	the	DET
ftr-460	50	5	owner	owner	NOUN
ftr-460	50	6	of	of	ADP
ftr-460	50	7	the	the	DET
ftr-460	50	8	land	land	NOUN
ftr-460	50	9	with	with	ADP
ftr-460	50	10	a	a	DET
ftr-460	50	11	basis	basis	NOUN
ftr-460	50	12	equal	equal	ADJ
ftr-460	50	13	to	to	ADP
ftr-460	50	14	a	a	PRON
ftr-460	50	15	's	's	PART
ftr-460	50	16	basis	basis	NOUN
ftr-460	50	17	of	of	ADP
ftr-460	50	18	$	$	SYM
ftr-460	50	19	60	60	NUM
ftr-460	50	20	(	(	PUNCT
ftr-460	50	21	section	section	NOUN
ftr-460	50	22	722	722	NUM
ftr-460	50	23	)	)	PUNCT
ftr-460	50	24	.	.	PUNCT
ftr-460	51	1	the	the	DET
ftr-460	51	2	partnership	partnership	NOUN
ftr-460	51	3	interest	interest	NOUN
ftr-460	51	4	that	that	PRON
ftr-460	51	5	a	a	DET
ftr-460	51	6	now	now	ADV
ftr-460	51	7	holds	hold	VERB
ftr-460	51	8	is	be	AUX
ftr-460	51	9	a	a	DET
ftr-460	51	10	capital	capital	NOUN
ftr-460	51	11	asset	asset	NOUN
ftr-460	51	12	in	in	ADP
ftr-460	51	13	which	which	PRON
ftr-460	51	14	she	she	PRON
ftr-460	51	15	has	have	VERB
ftr-460	51	16	a	a	DET
ftr-460	51	17	basis	basis	NOUN
ftr-460	51	18	of	of	ADP
ftr-460	51	19	$	$	SYM
ftr-460	51	20	60	60	NUM
ftr-460	51	21	(	(	PUNCT
ftr-460	51	22	section	section	NOUN
ftr-460	51	23	723	723	NUM
ftr-460	51	24	)	)	PUNCT
ftr-460	51	25	.	.	PUNCT
ftr-460	52	1	the	the	DET
ftr-460	52	2	partnership	partnership	NOUN
ftr-460	52	3	capital	capital	NOUN
ftr-460	52	4	accounting	accounting	NOUN
ftr-460	52	5	rules	rule	NOUN
ftr-460	52	6	require	require	VERB
ftr-460	52	7	the	the	DET
ftr-460	52	8	partnership	partnership	NOUN
ftr-460	52	9	to	to	PART
ftr-460	52	10	account	account	VERB
ftr-460	52	11	for	for	ADP
ftr-460	52	12	this	this	DET
ftr-460	52	13	transaction	transaction	NOUN
ftr-460	52	14	for	for	ADP
ftr-460	52	15	book	book	NOUN
ftr-460	52	16	purposes	purpose	NOUN
ftr-460	52	17	by	by	ADP
ftr-460	52	18	giving	give	VERB
ftr-460	52	19	a	a	DET
ftr-460	52	20	credit	credit	NOUN
ftr-460	52	21	in	in	ADP
ftr-460	52	22	her	her	PRON
ftr-460	52	23	capital	capital	NOUN
ftr-460	52	24	account	account	NOUN
ftr-460	52	25	for	for	ADP
ftr-460	52	26	the	the	DET
ftr-460	52	27	land	land	NOUN
ftr-460	52	28	's	's	PART
ftr-460	52	29	full	full	ADJ
ftr-460	52	30	fair	fair	ADJ
ftr-460	52	31	market	market	NOUN
ftr-460	52	32	value	value	NOUN
ftr-460	52	33	,	,	PUNCT
ftr-460	52	34	and	and	CCONJ
ftr-460	52	35	the	the	DET
ftr-460	52	36	land	land	NOUN
ftr-460	52	37	should	should	AUX
ftr-460	52	38	be	be	AUX
ftr-460	52	39	reflected	reflect	VERB
ftr-460	52	40	on	on	ADP
ftr-460	52	41	the	the	DET
ftr-460	52	42	asset	asset	NOUN
ftr-460	52	43	side	side	NOUN
ftr-460	52	44	of	of	ADP
ftr-460	52	45	the	the	DET
ftr-460	52	46	partnership	partnership	NOUN
ftr-460	52	47	's	's	PART
ftr-460	52	48	balance	balance	NOUN
ftr-460	52	49	sheet	sheet	NOUN
ftr-460	52	50	at	at	ADP
ftr-460	52	51	that	that	DET
ftr-460	52	52	value	value	NOUN
ftr-460	52	53	.	.	PUNCT
ftr-460	52	54	'	'	PUNCT
ftr-460	53	1	2	2	NUM
ftr-460	53	2	.	.	X
ftr-460	53	3	for	for	ADP
ftr-460	53	4	ease	ease	NOUN
ftr-460	53	5	of	of	ADP
ftr-460	53	6	reference	reference	NOUN
ftr-460	53	7	,	,	PUNCT
ftr-460	53	8	the	the	DET
ftr-460	53	9	facts	fact	NOUN
ftr-460	53	10	of	of	ADP
ftr-460	53	11	the	the	DET
ftr-460	53	12	examples	example	NOUN
ftr-460	53	13	are	be	AUX
ftr-460	53	14	restated	restate	VERB
ftr-460	53	15	in	in	ADP
ftr-460	53	16	the	the	DET
ftr-460	53	17	appendix	appendix	NOUN
ftr-460	53	18	.	.	PUNCT
ftr-460	54	1	3	3	X
ftr-460	54	2	.	.	X
ftr-460	54	3	regs	reg	NOUN
ftr-460	54	4	.	.	PUNCT
ftr-460	55	1	§	§	PROPN
ftr-460	55	2	1.704	1.704	NUM
ftr-460	55	3	-	-	NUM
ftr-460	55	4	1(b)(2)(iv)(b	1(b)(2)(iv)(b	NUM
ftr-460	55	5	)	)	PUNCT
ftr-460	55	6	.	.	PUNCT
ftr-460	56	1	4	4	X
ftr-460	56	2	.	.	X
ftr-460	56	3	regs	reg	NOUN
ftr-460	56	4	.	.	PUNCT
ftr-460	57	1	§	§	PROPN
ftr-460	57	2	1.704	1.704	NUM
ftr-460	57	3	-	-	NUM
ftr-460	57	4	1(b)(2)(iv)(d	1(b)(2)(iv)(d	NUM
ftr-460	57	5	)	)	PUNCT
ftr-460	57	6	.	.	PUNCT
ftr-460	58	1	although	although	SCONJ
ftr-460	58	2	partnerships	partnership	NOUN
ftr-460	58	3	are	be	AUX
ftr-460	58	4	not	not	PART
ftr-460	58	5	required	require	VERB
ftr-460	58	6	to	to	PART
ftr-460	58	7	follow	follow	VERB
ftr-460	58	8	the	the	DET
ftr-460	58	9	capital	capital	NOUN
ftr-460	58	10	account	account	NOUN
ftr-460	58	11	maintenance	maintenance	NOUN
ftr-460	58	12	rules	rule	NOUN
ftr-460	58	13	unless	unless	SCONJ
ftr-460	58	14	they	they	PRON
ftr-460	58	15	rely	rely	VERB
ftr-460	58	16	upon	upon	SCONJ
ftr-460	58	17	the	the	DET
ftr-460	58	18	safe	safe	ADJ
ftr-460	58	19	harbor	harbor	NOUN
ftr-460	58	20	for	for	ADP
ftr-460	58	21	substantial	substantial	ADJ
ftr-460	58	22	economic	economic	ADJ
ftr-460	58	23	effect	effect	NOUN
ftr-460	58	24	under	under	ADP
ftr-460	58	25	§	§	PROPN
ftr-460	58	26	1.704	1.704	NUM
ftr-460	58	27	-	-	NUM
ftr-460	58	28	1(b)(2)(ii	1(b)(2)(ii	NUM
ftr-460	58	29	)	)	PUNCT
ftr-460	58	30	,	,	PUNCT
ftr-460	58	31	the	the	DET
ftr-460	58	32	regulations	regulation	NOUN
ftr-460	58	33	governing	govern	VERB
ftr-460	58	34	contributed	contribute	VERB
ftr-460	58	35	property	property	NOUN
ftr-460	58	36	require	require	VERB
ftr-460	58	37	partnerships	partnership	NOUN
ftr-460	58	38	that	that	PRON
ftr-460	58	39	do	do	AUX
ftr-460	58	40	not	not	PART
ftr-460	58	41	do	do	VERB
ftr-460	58	42	so	so	ADV
ftr-460	58	43	to	to	PART
ftr-460	58	44	use	use	VERB
ftr-460	58	45	book	book	NOUN
ftr-460	58	46	capital	capital	NOUN
ftr-460	58	47	accounts	account	NOUN
ftr-460	58	48	"	"	PUNCT
ftr-460	58	49	based	base	VERB
ftr-460	58	50	upon	upon	SCONJ
ftr-460	58	51	the	the	DET
ftr-460	58	52	same	same	ADJ
ftr-460	58	53	principles	principle	NOUN
ftr-460	58	54	.	.	PUNCT
ftr-460	58	55	"	"	PUNCT
ftr-460	58	56	regs	reg	NOUN
ftr-460	58	57	.	.	PUNCT
ftr-460	59	1	§	§	PROPN
ftr-460	59	2	1.704	1.704	NUM
ftr-460	59	3	-	-	NUM
ftr-460	59	4	3(a)(3	3(a)(3	NUM
ftr-460	59	5	)	)	PUNCT
ftr-460	59	6	.	.	PUNCT
ftr-460	60	1	1996	1996	NUM
ftr-460	60	2	]	]	PUNCT
ftr-460	60	3	florida	florida	PROPN
ftr-460	60	4	tax	tax	PROPN
ftr-460	60	5	review	review	NOUN
ftr-460	60	6	as	as	ADP
ftr-460	60	7	a	a	DET
ftr-460	60	8	result	result	NOUN
ftr-460	60	9	,	,	PUNCT
ftr-460	60	10	a	a	DET
ftr-460	60	11	disparity	disparity	NOUN
ftr-460	60	12	exists	exist	VERB
ftr-460	60	13	between	between	ADP
ftr-460	60	14	the	the	DET
ftr-460	60	15	partnership	partnership	NOUN
ftr-460	60	16	's	's	PART
ftr-460	60	17	tax	tax	NOUN
ftr-460	60	18	and	and	CCONJ
ftr-460	60	19	book	book	NOUN
ftr-460	60	20	accounts	account	NOUN
ftr-460	60	21	;	;	PUNCT
ftr-460	60	22	the	the	DET
ftr-460	60	23	land	land	NOUN
ftr-460	60	24	has	have	VERB
ftr-460	60	25	a	a	DET
ftr-460	60	26	tax	tax	NOUN
ftr-460	60	27	basis	basis	NOUN
ftr-460	60	28	of	of	ADP
ftr-460	60	29	$	$	SYM
ftr-460	60	30	60	60	NUM
ftr-460	60	31	but	but	CCONJ
ftr-460	60	32	a	a	DET
ftr-460	60	33	book	book	NOUN
ftr-460	60	34	value	value	NOUN
ftr-460	60	35	of	of	ADP
ftr-460	60	36	$	$	SYM
ftr-460	60	37	100	100	NUM
ftr-460	60	38	.	.	PUNCT
ftr-460	61	1	to	to	PART
ftr-460	61	2	reflect	reflect	VERB
ftr-460	61	3	these	these	DET
ftr-460	61	4	disparities	disparity	NOUN
ftr-460	61	5	,	,	PUNCT
ftr-460	61	6	and	and	CCONJ
ftr-460	61	7	to	to	PART
ftr-460	61	8	assist	assist	VERB
ftr-460	61	9	in	in	ADP
ftr-460	61	10	tracing	trace	VERB
ftr-460	61	11	them	they	PRON
ftr-460	61	12	to	to	ADP
ftr-460	61	13	the	the	DET
ftr-460	61	14	partner	partner	NOUN
ftr-460	61	15	to	to	PART
ftr-460	61	16	whom	whom	PRON
ftr-460	61	17	they	they	PRON
ftr-460	61	18	are	be	AUX
ftr-460	61	19	attributable	attributable	ADJ
ftr-460	61	20	,	,	PUNCT
ftr-460	61	21	the	the	DET
ftr-460	61	22	regulations	regulation	NOUN
ftr-460	61	23	contemplate	contemplate	VERB
ftr-460	61	24	maintenance	maintenance	NOUN
ftr-460	61	25	of	of	ADP
ftr-460	61	26	"	"	PUNCT
ftr-460	61	27	tax	tax	NOUN
ftr-460	61	28	capital	capital	NOUN
ftr-460	61	29	"	"	PUNCT
ftr-460	61	30	accounts	account	NOUN
ftr-460	61	31	for	for	ADP
ftr-460	61	32	the	the	DET
ftr-460	61	33	partners,5	partners,5	NOUN
ftr-460	61	34	which	which	PRON
ftr-460	61	35	essentially	essentially	ADV
ftr-460	61	36	reflect	reflect	VERB
ftr-460	61	37	each	each	DET
ftr-460	61	38	partner	partner	NOUN
ftr-460	61	39	's	's	PART
ftr-460	61	40	share	share	NOUN
ftr-460	61	41	of	of	ADP
ftr-460	61	42	the	the	DET
ftr-460	61	43	partnership	partnership	NOUN
ftr-460	61	44	's	's	PART
ftr-460	61	45	inside	inside	ADJ
ftr-460	61	46	basis	basis	NOUN
ftr-460	61	47	,	,	PUNCT
ftr-460	61	48	net	net	NOUN
ftr-460	61	49	of	of	ADP
ftr-460	61	50	liabilities	liability	NOUN
ftr-460	61	51	.	.	PUNCT
ftr-460	62	1	thus	thus	ADV
ftr-460	62	2	,	,	PUNCT
ftr-460	62	3	at	at	ADP
ftr-460	62	4	formation	formation	NOUN
ftr-460	62	5	,	,	PUNCT
ftr-460	62	6	the	the	DET
ftr-460	62	7	partnership	partnership	NOUN
ftr-460	62	8	's	's	PART
ftr-460	62	9	balance	balance	NOUN
ftr-460	62	10	sheet	sheet	NOUN
ftr-460	62	11	is	be	AUX
ftr-460	62	12	as	as	SCONJ
ftr-460	62	13	follows	follow	VERB
ftr-460	62	14	:	:	PUNCT
ftr-460	62	15	assets	asset	NOUN
ftr-460	62	16	liabilities	liability	NOUN
ftr-460	62	17	and	and	CCONJ
ftr-460	62	18	capital	capital	NOUN
ftr-460	62	19	basis	basis	NOUN
ftr-460	62	20	book	book	NOUN
ftr-460	62	21	cash	cash	VERB
ftr-460	62	22	$	$	SYM
ftr-460	62	23	100	100	NUM
ftr-460	62	24	$	$	SYM
ftr-460	62	25	100	100	NUM
ftr-460	62	26	land	land	NOUN
ftr-460	62	27	60	60	NUM
ftr-460	62	28	100	100	NUM
ftr-460	62	29	$	$	SYM
ftr-460	62	30	160	160	NUM
ftr-460	62	31	$	$	SYM
ftr-460	62	32	200	200	NUM
ftr-460	62	33	capital	capital	NOUN
ftr-460	62	34	accounts	account	NOUN
ftr-460	62	35	tax	tax	NOUN
ftr-460	62	36	book	book	NOUN
ftr-460	63	1	a	a	DET
ftr-460	63	2	$	$	SYM
ftr-460	63	3	60	60	NUM
ftr-460	63	4	$	$	SYM
ftr-460	63	5	100	100	NUM
ftr-460	63	6	b	b	NUM
ftr-460	63	7	100	100	NUM
ftr-460	63	8	100	100	NUM
ftr-460	63	9	$	$	SYM
ftr-460	63	10	160	160	NUM
ftr-460	63	11	$	$	SYM
ftr-460	63	12	200	200	NUM
ftr-460	63	13	it	it	PRON
ftr-460	63	14	is	be	AUX
ftr-460	63	15	apparent	apparent	ADJ
ftr-460	63	16	from	from	ADP
ftr-460	63	17	the	the	DET
ftr-460	63	18	balance	balance	NOUN
ftr-460	63	19	sheet	sheet	NOUN
ftr-460	63	20	that	that	SCONJ
ftr-460	63	21	if	if	SCONJ
ftr-460	63	22	the	the	DET
ftr-460	63	23	partnership	partnership	NOUN
ftr-460	63	24	were	be	AUX
ftr-460	63	25	to	to	PART
ftr-460	63	26	sell	sell	VERB
ftr-460	63	27	the	the	DET
ftr-460	63	28	land	land	NOUN
ftr-460	63	29	for	for	ADP
ftr-460	63	30	$	$	SYM
ftr-460	63	31	100	100	NUM
ftr-460	63	32	,	,	PUNCT
ftr-460	63	33	it	it	PRON
ftr-460	63	34	would	would	AUX
ftr-460	63	35	have	have	VERB
ftr-460	63	36	a	a	DET
ftr-460	63	37	tax	tax	NOUN
ftr-460	63	38	gain	gain	NOUN
ftr-460	63	39	of	of	ADP
ftr-460	63	40	$	$	SYM
ftr-460	63	41	40	40	NUM
ftr-460	63	42	,	,	PUNCT
ftr-460	63	43	but	but	CCONJ
ftr-460	63	44	no	no	DET
ftr-460	63	45	book	book	NOUN
ftr-460	63	46	gain	gain	NOUN
ftr-460	63	47	.	.	PUNCT
ftr-460	64	1	a	a	DET
ftr-460	64	2	's	's	PART
ftr-460	64	3	book	book	NOUN
ftr-460	64	4	capital	capital	NOUN
ftr-460	64	5	account	account	NOUN
ftr-460	64	6	reflects	reflect	VERB
ftr-460	64	7	that	that	SCONJ
ftr-460	64	8	she	she	PRON
ftr-460	64	9	was	be	AUX
ftr-460	64	10	credited	credit	VERB
ftr-460	64	11	with	with	ADP
ftr-460	64	12	book	book	NOUN
ftr-460	64	13	gain	gain	NOUN
ftr-460	64	14	of	of	ADP
ftr-460	64	15	$	$	SYM
ftr-460	64	16	40	40	NUM
ftr-460	64	17	when	when	SCONJ
ftr-460	64	18	she	she	PRON
ftr-460	64	19	contributed	contribute	VERB
ftr-460	64	20	the	the	DET
ftr-460	64	21	property	property	NOUN
ftr-460	64	22	.	.	PUNCT
ftr-460	65	1	thus	thus	ADV
ftr-460	65	2	,	,	PUNCT
ftr-460	65	3	if	if	SCONJ
ftr-460	65	4	any	any	PRON
ftr-460	65	5	of	of	ADP
ftr-460	65	6	the	the	DET
ftr-460	65	7	$	$	SYM
ftr-460	65	8	40	40	NUM
ftr-460	65	9	tax	tax	NOUN
ftr-460	65	10	gain	gain	NOUN
ftr-460	65	11	were	be	AUX
ftr-460	65	12	reported	report	VERB
ftr-460	65	13	by	by	ADP
ftr-460	65	14	b	b	PROPN
ftr-460	65	15	,	,	PUNCT
ftr-460	65	16	the	the	DET
ftr-460	65	17	result	result	NOUN
ftr-460	65	18	would	would	AUX
ftr-460	65	19	be	be	AUX
ftr-460	65	20	to	to	ADP
ftr-460	65	21	tax	tax	VERB
ftr-460	65	22	b	b	NOUN
ftr-460	65	23	on	on	ADP
ftr-460	65	24	book	book	NOUN
ftr-460	65	25	gain	gain	NOUN
ftr-460	65	26	that	that	PRON
ftr-460	65	27	was	be	AUX
ftr-460	65	28	enjoyed	enjoy	VERB
ftr-460	65	29	by	by	ADP
ftr-460	65	30	a.	a.	NOUN
ftr-460	65	31	this	this	DET
ftr-460	65	32	shifting	shift	VERB
ftr-460	65	33	of	of	ADP
ftr-460	65	34	gain	gain	NOUN
ftr-460	65	35	was	be	AUX
ftr-460	65	36	permitted	permit	VERB
ftr-460	65	37	by	by	ADP
ftr-460	65	38	section	section	NOUN
ftr-460	65	39	704(c)(1	704(c)(1	NUM
ftr-460	65	40	)	)	PUNCT
ftr-460	65	41	before	before	ADP
ftr-460	65	42	the	the	DET
ftr-460	65	43	1984	1984	NUM
ftr-460	65	44	amendment	amendment	NOUN
ftr-460	65	45	.	.	PUNCT
ftr-460	66	1	under	under	ADP
ftr-460	66	2	former	former	ADJ
ftr-460	66	3	section	section	NOUN
ftr-460	66	4	704(c)(1	704(c)(1	PROPN
ftr-460	66	5	)	)	PUNCT
ftr-460	66	6	,	,	PUNCT
ftr-460	66	7	a	a	PRON
ftr-460	66	8	and	and	CCONJ
ftr-460	66	9	b	b	NOUN
ftr-460	66	10	were	be	AUX
ftr-460	66	11	permitted	permit	VERB
ftr-460	66	12	to	to	PART
ftr-460	66	13	agree	agree	VERB
ftr-460	66	14	to	to	PART
ftr-460	66	15	treat	treat	VERB
ftr-460	66	16	the	the	DET
ftr-460	66	17	$	$	SYM
ftr-460	66	18	40	40	NUM
ftr-460	66	19	tax	tax	NOUN
ftr-460	66	20	gain	gain	NOUN
ftr-460	66	21	in	in	ADP
ftr-460	66	22	the	the	DET
ftr-460	66	23	same	same	ADJ
ftr-460	66	24	manner	manner	NOUN
ftr-460	66	25	as	as	ADP
ftr-460	66	26	partnership	partnership	NOUN
ftr-460	66	27	gains	gain	NOUN
ftr-460	66	28	generally	generally	ADV
ftr-460	66	29	,	,	PUNCT
ftr-460	66	30	5	5	X
ftr-460	66	31	.	.	PUNCT
ftr-460	67	1	the	the	DET
ftr-460	67	2	concept	concept	NOUN
ftr-460	67	3	of	of	ADP
ftr-460	67	4	tax	tax	NOUN
ftr-460	67	5	capital	capital	NOUN
ftr-460	67	6	accounts	account	NOUN
ftr-460	67	7	first	first	ADV
ftr-460	67	8	appeared	appear	VERB
ftr-460	67	9	in	in	ADP
ftr-460	67	10	the	the	DET
ftr-460	67	11	regulations	regulation	NOUN
ftr-460	67	12	under	under	ADP
ftr-460	67	13	§	§	PROPN
ftr-460	67	14	704(b	704(b	PROPN
ftr-460	67	15	)	)	PUNCT
ftr-460	67	16	.	.	PUNCT
ftr-460	68	1	these	these	DET
ftr-460	68	2	regulations	regulation	NOUN
ftr-460	68	3	deal	deal	VERB
ftr-460	68	4	with	with	ADP
ftr-460	68	5	a	a	DET
ftr-460	68	6	problem	problem	NOUN
ftr-460	68	7	related	relate	VERB
ftr-460	68	8	to	to	ADP
ftr-460	68	9	§	§	PROPN
ftr-460	68	10	704(c	704(c	PROPN
ftr-460	68	11	):	):	PUNCT
ftr-460	68	12	the	the	DET
ftr-460	68	13	consequences	consequence	NOUN
ftr-460	68	14	of	of	ADP
ftr-460	68	15	a	a	DET
ftr-460	68	16	revaluation	revaluation	NOUN
ftr-460	68	17	of	of	ADP
ftr-460	68	18	partnership	partnership	NOUN
ftr-460	68	19	property	property	NOUN
ftr-460	68	20	.	.	PUNCT
ftr-460	69	1	under	under	ADP
ftr-460	69	2	§	§	PROPN
ftr-460	69	3	1.704	1.704	NUM
ftr-460	69	4	-	-	SYM
ftr-460	69	5	1(b)(2)(iv)(f	1(b)(2)(iv)(f	NUM
ftr-460	69	6	)	)	PUNCT
ftr-460	69	7	,	,	PUNCT
ftr-460	69	8	partnerships	partnership	NOUN
ftr-460	69	9	are	be	AUX
ftr-460	69	10	permitted	permit	VERB
ftr-460	69	11	to	to	PART
ftr-460	69	12	revalue	revalue	VERB
ftr-460	69	13	their	their	PRON
ftr-460	69	14	assets	asset	NOUN
ftr-460	69	15	and	and	CCONJ
ftr-460	69	16	restate	restate	VERB
ftr-460	69	17	their	their	PRON
ftr-460	69	18	capital	capital	NOUN
ftr-460	69	19	accounts	account	NOUN
ftr-460	69	20	to	to	PART
ftr-460	69	21	reflect	reflect	VERB
ftr-460	69	22	current	current	ADJ
ftr-460	69	23	values	value	NOUN
ftr-460	69	24	upon	upon	SCONJ
ftr-460	69	25	the	the	DET
ftr-460	69	26	occurrence	occurrence	NOUN
ftr-460	69	27	of	of	ADP
ftr-460	69	28	several	several	ADJ
ftr-460	69	29	specified	specified	ADJ
ftr-460	69	30	events	event	NOUN
ftr-460	69	31	,	,	PUNCT
ftr-460	69	32	the	the	DET
ftr-460	69	33	most	most	ADV
ftr-460	69	34	common	common	ADJ
ftr-460	69	35	of	of	ADP
ftr-460	69	36	which	which	PRON
ftr-460	69	37	are	be	AUX
ftr-460	69	38	the	the	DET
ftr-460	69	39	admission	admission	NOUN
ftr-460	69	40	of	of	ADP
ftr-460	69	41	a	a	DET
ftr-460	69	42	new	new	ADJ
ftr-460	69	43	partner	partner	NOUN
ftr-460	69	44	and	and	CCONJ
ftr-460	69	45	the	the	DET
ftr-460	69	46	liquidation	liquidation	NOUN
ftr-460	69	47	of	of	ADP
ftr-460	69	48	a	a	DET
ftr-460	69	49	partner	partner	NOUN
ftr-460	69	50	's	's	PART
ftr-460	69	51	interest	interest	NOUN
ftr-460	69	52	.	.	PUNCT
ftr-460	70	1	see	see	VERB
ftr-460	70	2	regs	reg	NOUN
ftr-460	70	3	.	.	PUNCT
ftr-460	71	1	§	§	PROPN
ftr-460	71	2	1.704	1.704	NUM
ftr-460	71	3	-	-	NUM
ftr-460	71	4	1(b)(2)(iv)(f)(5	1(b)(2)(iv)(f)(5	NUM
ftr-460	71	5	)	)	PUNCT
ftr-460	71	6	.	.	PUNCT
ftr-460	72	1	when	when	SCONJ
ftr-460	72	2	a	a	DET
ftr-460	72	3	partnership	partnership	NOUN
ftr-460	72	4	restates	restate	VERB
ftr-460	72	5	its	its	PRON
ftr-460	72	6	capital	capital	NOUN
ftr-460	72	7	accounts	account	NOUN
ftr-460	72	8	,	,	PUNCT
ftr-460	72	9	the	the	DET
ftr-460	72	10	result	result	NOUN
ftr-460	72	11	is	be	AUX
ftr-460	72	12	the	the	DET
ftr-460	72	13	creation	creation	NOUN
ftr-460	72	14	of	of	ADP
ftr-460	72	15	book	book	NOUN
ftr-460	72	16	/	/	SYM
ftr-460	72	17	tax	tax	NOUN
ftr-460	72	18	disparities	disparity	NOUN
ftr-460	72	19	like	like	ADP
ftr-460	72	20	those	those	PRON
ftr-460	72	21	that	that	PRON
ftr-460	72	22	occur	occur	VERB
ftr-460	72	23	under	under	ADP
ftr-460	72	24	§	§	PROPN
ftr-460	72	25	704(c	704(c	PROPN
ftr-460	72	26	)	)	PUNCT
ftr-460	72	27	.	.	PUNCT
ftr-460	73	1	the	the	DET
ftr-460	73	2	§	§	PROPN
ftr-460	73	3	704(b	704(b	PROPN
ftr-460	73	4	)	)	PUNCT
ftr-460	73	5	regulations	regulation	NOUN
ftr-460	73	6	,	,	PUNCT
ftr-460	73	7	which	which	PRON
ftr-460	73	8	were	be	AUX
ftr-460	73	9	drafted	draft	VERB
ftr-460	73	10	after	after	SCONJ
ftr-460	73	11	congress	congress	PROPN
ftr-460	73	12	enacted	enact	VERB
ftr-460	73	13	new	new	ADJ
ftr-460	73	14	§	§	PROPN
ftr-460	73	15	704(c	704(c	PROPN
ftr-460	73	16	)	)	PUNCT
ftr-460	73	17	,	,	PUNCT
ftr-460	73	18	but	but	CCONJ
ftr-460	73	19	before	before	SCONJ
ftr-460	73	20	regulations	regulation	NOUN
ftr-460	73	21	were	be	AUX
ftr-460	73	22	issued	issue	VERB
ftr-460	73	23	under	under	ADP
ftr-460	73	24	that	that	DET
ftr-460	73	25	provision	provision	NOUN
ftr-460	73	26	,	,	PUNCT
ftr-460	73	27	require	require	VERB
ftr-460	73	28	that	that	SCONJ
ftr-460	73	29	§	§	PROPN
ftr-460	73	30	704(c	704(c	PROPN
ftr-460	73	31	)	)	PUNCT
ftr-460	73	32	principles	principle	NOUN
ftr-460	73	33	be	be	AUX
ftr-460	73	34	applied	apply	VERB
ftr-460	73	35	in	in	ADP
ftr-460	73	36	allocating	allocate	VERB
ftr-460	73	37	the	the	DET
ftr-460	73	38	tax	tax	NOUN
ftr-460	73	39	items	item	NOUN
ftr-460	73	40	associated	associate	VERB
ftr-460	73	41	with	with	ADP
ftr-460	73	42	the	the	DET
ftr-460	73	43	revalued	revalue	VERB
ftr-460	73	44	property	property	NOUN
ftr-460	73	45	.	.	PUNCT
ftr-460	74	1	see	see	VERB
ftr-460	74	2	regs	reg	NOUN
ftr-460	74	3	.	.	PUNCT
ftr-460	75	1	§	§	PROPN
ftr-460	75	2	1.704	1.704	NUM
ftr-460	75	3	-	-	NUM
ftr-460	75	4	1(b)(2)(iv)(f)(4	1(b)(2)(iv)(f)(4	NUM
ftr-460	75	5	)	)	PUNCT
ftr-460	75	6	.	.	PUNCT
ftr-460	76	1	in	in	ADP
ftr-460	76	2	examples	example	NOUN
ftr-460	76	3	of	of	ADP
ftr-460	76	4	how	how	SCONJ
ftr-460	76	5	that	that	PRON
ftr-460	76	6	might	might	AUX
ftr-460	76	7	be	be	AUX
ftr-460	76	8	accomplished	accomplish	VERB
ftr-460	76	9	,	,	PUNCT
ftr-460	76	10	the	the	DET
ftr-460	76	11	regulations	regulation	NOUN
ftr-460	76	12	introduce	introduce	VERB
ftr-460	76	13	the	the	DET
ftr-460	76	14	concept	concept	NOUN
ftr-460	76	15	of	of	ADP
ftr-460	76	16	tax	tax	NOUN
ftr-460	76	17	capital	capital	NOUN
ftr-460	76	18	accounts	account	NOUN
ftr-460	76	19	.	.	PUNCT
ftr-460	77	1	see	see	VERB
ftr-460	77	2	,	,	PUNCT
ftr-460	77	3	e.g.	e.g.	ADV
ftr-460	77	4	,	,	PUNCT
ftr-460	77	5	regs	reg	NOUN
ftr-460	77	6	.	.	PUNCT
ftr-460	78	1	§	§	PROPN
ftr-460	78	2	1.704	1.704	NUM
ftr-460	78	3	-	-	NUM
ftr-460	78	4	1(b)(5	1(b)(5	NUM
ftr-460	78	5	)	)	PUNCT
ftr-460	78	6	exs	exs	PROPN
ftr-460	78	7	.	.	PROPN
ftr-460	78	8	13	13	NUM
ftr-460	78	9	,	,	PUNCT
ftr-460	78	10	14	14	NUM
ftr-460	78	11	.	.	PUNCT
ftr-460	79	1	the	the	DET
ftr-460	79	2	regulations	regulation	NOUN
ftr-460	79	3	under	under	ADP
ftr-460	79	4	§	§	PROPN
ftr-460	79	5	704(c	704(c	PROPN
ftr-460	79	6	)	)	PUNCT
ftr-460	79	7	apply	apply	VERB
ftr-460	79	8	both	both	PRON
ftr-460	79	9	to	to	ADP
ftr-460	79	10	standard	standard	ADJ
ftr-460	79	11	§	§	PROPN
ftr-460	79	12	704(c	704(c	PROPN
ftr-460	79	13	)	)	PUNCT
ftr-460	79	14	situations	situation	NOUN
ftr-460	79	15	(	(	PUNCT
ftr-460	79	16	the	the	DET
ftr-460	79	17	contribution	contribution	NOUN
ftr-460	79	18	of	of	ADP
ftr-460	79	19	appreciated	appreciated	ADJ
ftr-460	79	20	or	or	CCONJ
ftr-460	79	21	depreciated	depreciate	VERB
ftr-460	79	22	property	property	NOUN
ftr-460	79	23	)	)	PUNCT
ftr-460	79	24	and	and	CCONJ
ftr-460	79	25	to	to	PART
ftr-460	79	26	"	"	PUNCT
ftr-460	79	27	reverse	reverse	VERB
ftr-460	79	28	§	§	PROPN
ftr-460	79	29	704(c	704(c	PROPN
ftr-460	79	30	)	)	PUNCT
ftr-460	79	31	allocations	allocation	NOUN
ftr-460	79	32	"	"	PUNCT
ftr-460	79	33	(	(	PUNCT
ftr-460	79	34	those	those	PRON
ftr-460	79	35	resulting	result	VERB
ftr-460	79	36	from	from	ADP
ftr-460	79	37	revaluations	revaluation	NOUN
ftr-460	79	38	of	of	ADP
ftr-460	79	39	partnership	partnership	NOUN
ftr-460	79	40	property	property	NOUN
ftr-460	79	41	under	under	ADP
ftr-460	79	42	regs	reg	NOUN
ftr-460	79	43	.	.	PUNCT
ftr-460	80	1	§	§	PROPN
ftr-460	80	2	1.704	1.704	NUM
ftr-460	80	3	-	-	PUNCT
ftr-460	80	4	l(b)(2)(iv)(f	l(b)(2)(iv)(f	VERB
ftr-460	80	5	)	)	PUNCT
ftr-460	80	6	)	)	PUNCT
ftr-460	80	7	.	.	PUNCT
ftr-460	81	1	regs	regs	PROPN
ftr-460	81	2	.	.	PUNCT
ftr-460	82	1	§	§	PROPN
ftr-460	82	2	1.704	1.704	NUM
ftr-460	82	3	-	-	NUM
ftr-460	82	4	3(a)(6	3(a)(6	NUM
ftr-460	82	5	)	)	PUNCT
ftr-460	82	6	.	.	PUNCT
ftr-460	83	1	[	[	X
ftr-460	83	2	vol	vol	NOUN
ftr-460	83	3	.	.	PUNCT
ftr-460	83	4	3:3	3:3	NUM
ftr-460	83	5	use	use	NOUN
ftr-460	83	6	and	and	CCONJ
ftr-460	83	7	abuse	abuse	NOUN
ftr-460	83	8	of	of	ADP
ftr-460	83	9	section	section	NOUN
ftr-460	83	10	704(c	704(c	PROPN
ftr-460	83	11	)	)	PUNCT
ftr-460	83	12	i.e.	i.e.	X
ftr-460	83	13	,	,	PUNCT
ftr-460	83	14	in	in	ADP
ftr-460	83	15	the	the	DET
ftr-460	83	16	same	same	ADJ
ftr-460	83	17	proportions	proportion	NOUN
ftr-460	83	18	as	as	SCONJ
ftr-460	83	19	they	they	PRON
ftr-460	83	20	share	share	VERB
ftr-460	83	21	book	book	NOUN
ftr-460	83	22	gains	gain	NOUN
ftr-460	83	23	.	.	PUNCT
ftr-460	84	1	alternatively	alternatively	ADV
ftr-460	84	2	,	,	PUNCT
ftr-460	84	3	section	section	NOUN
ftr-460	84	4	704(c)(2	704(c)(2	NOUN
ftr-460	84	5	)	)	PUNCT
ftr-460	84	6	allowed	allow	VERB
ftr-460	84	7	them	they	PRON
ftr-460	84	8	to	to	PART
ftr-460	84	9	agree	agree	VERB
ftr-460	84	10	to	to	PART
ftr-460	84	11	allocate	allocate	VERB
ftr-460	84	12	the	the	DET
ftr-460	84	13	gain	gain	NOUN
ftr-460	84	14	to	to	ADP
ftr-460	84	15	the	the	DET
ftr-460	84	16	contributing	contribute	VERB
ftr-460	84	17	partner.6	partner.6	PROPN
ftr-460	84	18	the	the	DET
ftr-460	84	19	regulations	regulation	NOUN
ftr-460	84	20	provided	provide	VERB
ftr-460	84	21	rules	rule	NOUN
ftr-460	84	22	for	for	ADP
ftr-460	84	23	allocating	allocate	VERB
ftr-460	84	24	built	build	VERB
ftr-460	84	25	-	-	PUNCT
ftr-460	84	26	in	in	ADP
ftr-460	84	27	gain	gain	NOUN
ftr-460	84	28	or	or	CCONJ
ftr-460	84	29	loss	loss	NOUN
ftr-460	84	30	to	to	ADP
ftr-460	84	31	the	the	DET
ftr-460	84	32	contributor	contributor	NOUN
ftr-460	84	33	if	if	SCONJ
ftr-460	84	34	the	the	DET
ftr-460	84	35	partners	partner	NOUN
ftr-460	84	36	so	so	ADV
ftr-460	84	37	elected	elect	VERB
ftr-460	84	38	under	under	ADP
ftr-460	84	39	old	old	ADJ
ftr-460	84	40	section	section	NOUN
ftr-460	84	41	704(c)(2	704(c)(2	NUM
ftr-460	84	42	)	)	PUNCT
ftr-460	84	43	.	.	PUNCT
ftr-460	84	44	"	"	PUNCT
ftr-460	85	1	under	under	ADP
ftr-460	85	2	those	those	DET
ftr-460	85	3	rules	rule	NOUN
ftr-460	85	4	,	,	PUNCT
ftr-460	85	5	which	which	PRON
ftr-460	85	6	are	be	AUX
ftr-460	85	7	continued	continue	VERB
ftr-460	85	8	in	in	ADP
ftr-460	85	9	the	the	DET
ftr-460	85	10	new	new	ADJ
ftr-460	85	11	regulations	regulation	NOUN
ftr-460	85	12	as	as	ADP
ftr-460	85	13	the	the	DET
ftr-460	85	14	"	"	PUNCT
ftr-460	85	15	traditional	traditional	ADJ
ftr-460	85	16	method	method	NOUN
ftr-460	85	17	,	,	PUNCT
ftr-460	85	18	"	"	PUNCT
ftr-460	85	19	the	the	DET
ftr-460	85	20	noncontributing	noncontributing	PROPN
ftr-460	85	21	partner	partner	NOUN
ftr-460	85	22	is	be	AUX
ftr-460	85	23	essentially	essentially	ADV
ftr-460	85	24	treated	treat	VERB
ftr-460	85	25	as	as	SCONJ
ftr-460	85	26	though	though	SCONJ
ftr-460	85	27	she	she	PRON
ftr-460	85	28	purchased	purchase	VERB
ftr-460	85	29	an	an	DET
ftr-460	85	30	undivided	undivided	ADJ
ftr-460	85	31	interest	interest	NOUN
ftr-460	85	32	in	in	ADP
ftr-460	85	33	the	the	DET
ftr-460	85	34	property	property	NOUN
ftr-460	85	35	for	for	ADP
ftr-460	85	36	its	its	PRON
ftr-460	85	37	fair	fair	ADJ
ftr-460	85	38	market	market	NOUN
ftr-460	85	39	value	value	NOUN
ftr-460	85	40	at	at	ADP
ftr-460	85	41	the	the	DET
ftr-460	85	42	time	time	NOUN
ftr-460	85	43	of	of	ADP
ftr-460	85	44	contribution	contribution	NOUN
ftr-460	85	45	,	,	PUNCT
ftr-460	85	46	and	and	CCONJ
ftr-460	85	47	allocations	allocation	NOUN
ftr-460	85	48	of	of	ADP
ftr-460	85	49	tax	tax	NOUN
ftr-460	85	50	items	item	NOUN
ftr-460	85	51	are	be	AUX
ftr-460	85	52	made	make	VERB
ftr-460	85	53	consistent	consistent	ADJ
ftr-460	85	54	with	with	ADP
ftr-460	85	55	that	that	DET
ftr-460	85	56	treatment	treatment	NOUN
ftr-460	85	57	.	.	PUNCT
ftr-460	86	1	as	as	ADP
ftr-460	86	2	a	a	DET
ftr-460	86	3	result	result	NOUN
ftr-460	86	4	,	,	PUNCT
ftr-460	86	5	where	where	SCONJ
ftr-460	86	6	the	the	DET
ftr-460	86	7	contributed	contributed	ADJ
ftr-460	86	8	property	property	NOUN
ftr-460	86	9	is	be	AUX
ftr-460	86	10	nondepreciable	nondepreciable	ADJ
ftr-460	86	11	,	,	PUNCT
ftr-460	86	12	only	only	ADV
ftr-460	86	13	tax	tax	NOUN
ftr-460	86	14	gains	gain	NOUN
ftr-460	86	15	(	(	PUNCT
ftr-460	86	16	or	or	CCONJ
ftr-460	86	17	losses	loss	NOUN
ftr-460	86	18	)	)	PUNCT
ftr-460	86	19	corresponding	correspond	VERB
ftr-460	86	20	to	to	ADP
ftr-460	86	21	book	book	NOUN
ftr-460	86	22	gains	gain	NOUN
ftr-460	86	23	(	(	PUNCT
ftr-460	86	24	or	or	CCONJ
ftr-460	86	25	losses	loss	NOUN
ftr-460	86	26	)	)	PUNCT
ftr-460	86	27	are	be	AUX
ftr-460	86	28	allocated	allocate	VERB
ftr-460	86	29	to	to	ADP
ftr-460	86	30	noncontributing	noncontributing	NOUN
ftr-460	86	31	partners	partner	NOUN
ftr-460	86	32	.	.	PUNCT
ftr-460	87	1	in	in	ADP
ftr-460	87	2	the	the	DET
ftr-460	87	3	example	example	NOUN
ftr-460	87	4	,	,	PUNCT
ftr-460	87	5	if	if	SCONJ
ftr-460	87	6	the	the	DET
ftr-460	87	7	partnership	partnership	NOUN
ftr-460	87	8	sells	sell	VERB
ftr-460	87	9	the	the	DET
ftr-460	87	10	property	property	NOUN
ftr-460	87	11	for	for	ADP
ftr-460	87	12	$	$	SYM
ftr-460	87	13	100	100	NUM
ftr-460	87	14	,	,	PUNCT
ftr-460	87	15	none	none	NOUN
ftr-460	87	16	of	of	ADP
ftr-460	87	17	the	the	DET
ftr-460	87	18	$	$	SYM
ftr-460	87	19	40	40	NUM
ftr-460	87	20	tax	tax	NOUN
ftr-460	87	21	gain	gain	NOUN
ftr-460	87	22	is	be	AUX
ftr-460	87	23	allocated	allocate	VERB
ftr-460	87	24	to	to	ADP
ftr-460	87	25	b	b	NOUN
ftr-460	87	26	because	because	SCONJ
ftr-460	87	27	she	she	PRON
ftr-460	87	28	sustained	sustain	VERB
ftr-460	87	29	no	no	DET
ftr-460	87	30	book	book	NOUN
ftr-460	87	31	gain	gain	NOUN
ftr-460	87	32	.	.	PUNCT
ftr-460	88	1	a	a	PRON
ftr-460	88	2	,	,	PUNCT
ftr-460	88	3	on	on	ADP
ftr-460	88	4	the	the	DET
ftr-460	88	5	other	other	ADJ
ftr-460	88	6	hand	hand	NOUN
ftr-460	88	7	,	,	PUNCT
ftr-460	88	8	has	have	VERB
ftr-460	88	9	a	a	DET
ftr-460	88	10	$	$	SYM
ftr-460	88	11	40	40	NUM
ftr-460	88	12	disparity	disparity	NOUN
ftr-460	88	13	in	in	ADP
ftr-460	88	14	her	her	PRON
ftr-460	88	15	tax	tax	NOUN
ftr-460	88	16	and	and	CCONJ
ftr-460	88	17	book	book	NOUN
ftr-460	88	18	capital	capital	NOUN
ftr-460	88	19	accounts	account	NOUN
ftr-460	88	20	,	,	PUNCT
ftr-460	88	21	reflecting	reflect	VERB
ftr-460	88	22	the	the	DET
ftr-460	88	23	fact	fact	NOUN
ftr-460	88	24	that	that	SCONJ
ftr-460	88	25	she	she	PRON
ftr-460	88	26	was	be	AUX
ftr-460	88	27	credited	credit	VERB
ftr-460	88	28	with	with	ADP
ftr-460	88	29	a	a	DET
ftr-460	88	30	book	book	NOUN
ftr-460	88	31	gain	gain	NOUN
ftr-460	88	32	at	at	ADP
ftr-460	88	33	the	the	DET
ftr-460	88	34	time	time	NOUN
ftr-460	88	35	of	of	ADP
ftr-460	88	36	contribution	contribution	NOUN
ftr-460	88	37	,	,	PUNCT
ftr-460	88	38	which	which	PRON
ftr-460	88	39	has	have	AUX
ftr-460	88	40	not	not	PART
ftr-460	88	41	yet	yet	ADV
ftr-460	88	42	been	be	AUX
ftr-460	88	43	matched	match	VERB
ftr-460	88	44	by	by	ADP
ftr-460	88	45	a	a	DET
ftr-460	88	46	tax	tax	NOUN
ftr-460	88	47	gain	gain	NOUN
ftr-460	88	48	.	.	PUNCT
ftr-460	89	1	therefore	therefore	ADV
ftr-460	89	2	all	all	PRON
ftr-460	89	3	of	of	ADP
ftr-460	89	4	the	the	DET
ftr-460	89	5	corresponding	correspond	VERB
ftr-460	89	6	$	$	SYM
ftr-460	89	7	40	40	NUM
ftr-460	89	8	tax	tax	NOUN
ftr-460	89	9	gain	gain	NOUN
ftr-460	89	10	is	be	AUX
ftr-460	89	11	allocated	allocate	VERB
ftr-460	89	12	to	to	ADP
ftr-460	89	13	her	she	PRON
ftr-460	89	14	,	,	PUNCT
ftr-460	89	15	fulfilling	fulfil	VERB
ftr-460	89	16	the	the	DET
ftr-460	89	17	basic	basic	ADJ
ftr-460	89	18	mandate	mandate	NOUN
ftr-460	89	19	that	that	SCONJ
ftr-460	89	20	tax	tax	NOUN
ftr-460	89	21	must	must	AUX
ftr-460	89	22	follow	follow	VERB
ftr-460	89	23	book	book	NOUN
ftr-460	89	24	,	,	PUNCT
ftr-460	89	25	even	even	ADV
ftr-460	89	26	though	though	SCONJ
ftr-460	89	27	the	the	DET
ftr-460	89	28	tax	tax	NOUN
ftr-460	89	29	allocation	allocation	NOUN
ftr-460	89	30	follows	follow	VERB
ftr-460	89	31	the	the	DET
ftr-460	89	32	book	book	NOUN
ftr-460	89	33	allocation	allocation	NOUN
ftr-460	89	34	on	on	ADP
ftr-460	89	35	a	a	DET
ftr-460	89	36	delayed	delay	VERB
ftr-460	89	37	basis	basis	NOUN
ftr-460	89	38	.	.	PUNCT
ftr-460	90	1	this	this	DET
ftr-460	90	2	method	method	NOUN
ftr-460	90	3	dutifully	dutifully	ADV
ftr-460	90	4	accomplishes	accomplish	VERB
ftr-460	90	5	the	the	DET
ftr-460	90	6	goal	goal	NOUN
ftr-460	90	7	of	of	ADP
ftr-460	90	8	former	former	ADJ
ftr-460	90	9	section	section	NOUN
ftr-460	90	10	704(c)(2	704(c)(2	NUM
ftr-460	90	11	)	)	PUNCT
ftr-460	90	12	in	in	ADP
ftr-460	90	13	many	many	ADJ
ftr-460	90	14	cases	case	NOUN
ftr-460	90	15	,	,	PUNCT
ftr-460	90	16	as	as	SCONJ
ftr-460	90	17	illustrated	illustrate	VERB
ftr-460	90	18	below	below	ADV
ftr-460	90	19	:	:	PUNCT
ftr-460	90	20	example	example	NOUN
ftr-460	90	21	i	i	PRON
ftr-460	90	22	,	,	PUNCT
ftr-460	90	23	variation	variation	NOUN
ftr-460	90	24	1	1	NUM
ftr-460	90	25	.	.	PUNCT
ftr-460	91	1	the	the	DET
ftr-460	91	2	property	property	NOUN
ftr-460	91	3	in	in	ADP
ftr-460	91	4	example	example	NOUN
ftr-460	91	5	i	i	PRON
ftr-460	91	6	increases	increase	VERB
ftr-460	91	7	in	in	ADP
ftr-460	91	8	value	value	NOUN
ftr-460	91	9	and	and	CCONJ
ftr-460	91	10	ab	ab	PROPN
ftr-460	91	11	sells	sell	VERB
ftr-460	91	12	it	it	PRON
ftr-460	91	13	for	for	ADP
ftr-460	91	14	$	$	SYM
ftr-460	91	15	120	120	NUM
ftr-460	91	16	,	,	PUNCT
ftr-460	91	17	resulting	result	VERB
ftr-460	91	18	in	in	ADP
ftr-460	91	19	a	a	DET
ftr-460	91	20	book	book	NOUN
ftr-460	91	21	gain	gain	NOUN
ftr-460	91	22	of	of	ADP
ftr-460	91	23	s20	s20	NOUN
ftr-460	91	24	and	and	CCONJ
ftr-460	91	25	a	a	DET
ftr-460	91	26	tax	tax	NOUN
ftr-460	91	27	gain	gain	NOUN
ftr-460	91	28	of	of	ADP
ftr-460	91	29	$	$	SYM
ftr-460	91	30	60	60	NUM
ftr-460	91	31	.	.	PUNCT
ftr-460	92	1	under	under	ADP
ftr-460	92	2	their	their	PRON
ftr-460	92	3	agreement	agreement	NOUN
ftr-460	92	4	,	,	PUNCT
ftr-460	92	5	a	a	DET
ftr-460	92	6	and	and	CCONJ
ftr-460	92	7	b	b	NOUN
ftr-460	92	8	share	share	NOUN
ftr-460	92	9	the	the	DET
ftr-460	92	10	book	book	NOUN
ftr-460	92	11	gain	gain	VERB
ftr-460	92	12	equally	equally	ADV
ftr-460	92	13	,	,	PUNCT
ftr-460	92	14	sl0	sl0	VERB
ftr-460	92	15	apiece	apiece	ADV
ftr-460	92	16	.	.	PUNCT
ftr-460	93	1	under	under	ADP
ftr-460	93	2	the	the	DET
ftr-460	93	3	traditional	traditional	ADJ
ftr-460	93	4	method	method	NOUN
ftr-460	93	5	,	,	PUNCT
ftr-460	93	6	the	the	DET
ftr-460	93	7	tax	tax	NOUN
ftr-460	93	8	gain	gain	NOUN
ftr-460	93	9	is	be	AUX
ftr-460	93	10	allocated	allocate	VERB
ftr-460	93	11	as	as	SCONJ
ftr-460	93	12	follows	follow	VERB
ftr-460	93	13	:	:	PUNCT
ftr-460	93	14	b	b	X
ftr-460	93	15	,	,	PUNCT
ftr-460	93	16	the	the	DET
ftr-460	93	17	noncontributing	noncontributing	PROPN
ftr-460	93	18	partner	partner	NOUN
ftr-460	93	19	,	,	PUNCT
ftr-460	93	20	is	be	AUX
ftr-460	93	21	allocated	allocate	VERB
ftr-460	93	22	tax	tax	NOUN
ftr-460	93	23	gain	gain	NOUN
ftr-460	93	24	equal	equal	ADJ
ftr-460	93	25	to	to	ADP
ftr-460	93	26	her	her	PRON
ftr-460	93	27	book	book	NOUN
ftr-460	93	28	gain	gain	NOUN
ftr-460	93	29	of	of	ADP
ftr-460	93	30	$	$	SYM
ftr-460	93	31	10	10	NUM
ftr-460	93	32	,	,	PUNCT
ftr-460	93	33	and	and	CCONJ
ftr-460	93	34	a	a	PRON
ftr-460	93	35	is	be	AUX
ftr-460	93	36	allocated	allocate	VERB
ftr-460	93	37	the	the	DET
ftr-460	93	38	balance	balance	NOUN
ftr-460	93	39	,	,	PUNCT
ftr-460	93	40	$	$	SYM
ftr-460	93	41	50	50	NUM
ftr-460	93	42	.	.	PUNCT
ftr-460	94	1	by	by	ADP
ftr-460	94	2	allocating	allocate	VERB
ftr-460	94	3	tax	tax	NOUN
ftr-460	94	4	gain	gain	NOUN
ftr-460	94	5	first	first	ADV
ftr-460	94	6	to	to	ADP
ftr-460	94	7	the	the	DET
ftr-460	94	8	6	6	NUM
ftr-460	94	9	.	.	PUNCT
ftr-460	95	1	before	before	ADP
ftr-460	95	2	the	the	DET
ftr-460	95	3	1984	1984	NUM
ftr-460	95	4	amendments	amendment	NOUN
ftr-460	95	5	,	,	PUNCT
ftr-460	95	6	§	§	PROPN
ftr-460	95	7	704(c)(1	704(c)(1	NUM
ftr-460	95	8	)	)	PUNCT
ftr-460	95	9	and	and	CCONJ
ftr-460	95	10	(	(	PUNCT
ftr-460	95	11	c)(2	c)(2	X
ftr-460	95	12	)	)	PUNCT
ftr-460	95	13	read	read	NOUN
ftr-460	95	14	as	as	SCONJ
ftr-460	95	15	follows	follow	VERB
ftr-460	95	16	:	:	PUNCT
ftr-460	95	17	(	(	PUNCT
ftr-460	95	18	1	1	X
ftr-460	95	19	)	)	PUNCT
ftr-460	95	20	general	general	ADJ
ftr-460	95	21	rule	rule	NOUN
ftr-460	95	22	.	.	PUNCT
ftr-460	96	1	in	in	ADP
ftr-460	96	2	determining	determine	VERB
ftr-460	96	3	a	a	DET
ftr-460	96	4	partner	partner	NOUN
ftr-460	96	5	's	's	PART
ftr-460	96	6	distributive	distributive	ADJ
ftr-460	96	7	share	share	NOUN
ftr-460	96	8	of	of	ADP
ftr-460	96	9	items	item	NOUN
ftr-460	96	10	described	describe	VERB
ftr-460	96	11	in	in	ADP
ftr-460	96	12	section	section	NOUN
ftr-460	96	13	702(a	702(a	PROPN
ftr-460	96	14	)	)	PUNCT
ftr-460	96	15	,	,	PUNCT
ftr-460	96	16	depreciation	depreciation	NOUN
ftr-460	96	17	,	,	PUNCT
ftr-460	96	18	depletion	depletion	NOUN
ftr-460	96	19	,	,	PUNCT
ftr-460	96	20	or	or	CCONJ
ftr-460	96	21	gain	gain	NOUN
ftr-460	96	22	or	or	CCONJ
ftr-460	96	23	loss	loss	NOUN
ftr-460	96	24	with	with	ADP
ftr-460	96	25	respect	respect	NOUN
ftr-460	96	26	to	to	ADP
ftr-460	96	27	property	property	NOUN
ftr-460	96	28	contributed	contribute	VERB
ftr-460	96	29	to	to	ADP
ftr-460	96	30	the	the	DET
ftr-460	96	31	partnership	partnership	NOUN
ftr-460	96	32	by	by	ADP
ftr-460	96	33	a	a	DET
ftr-460	96	34	partner	partner	NOUN
ftr-460	96	35	shall	shall	AUX
ftr-460	96	36	,	,	PUNCT
ftr-460	96	37	except	except	SCONJ
ftr-460	96	38	to	to	ADP
ftr-460	96	39	the	the	DET
ftr-460	96	40	extent	extent	NOUN
ftr-460	96	41	otherwise	otherwise	ADV
ftr-460	96	42	provided	provide	VERB
ftr-460	96	43	in	in	ADP
ftr-460	96	44	paragraph	paragraph	NOUN
ftr-460	96	45	(	(	PUNCT
ftr-460	96	46	2	2	NUM
ftr-460	96	47	)	)	PUNCT
ftr-460	96	48	or	or	CCONJ
ftr-460	96	49	(	(	PUNCT
ftr-460	96	50	3	3	NUM
ftr-460	96	51	)	)	PUNCT
ftr-460	96	52	,	,	PUNCT
ftr-460	96	53	be	be	AUX
ftr-460	96	54	allocated	allocate	VERB
ftr-460	96	55	among	among	ADP
ftr-460	96	56	the	the	DET
ftr-460	96	57	partners	partner	NOUN
ftr-460	96	58	in	in	ADP
ftr-460	96	59	the	the	DET
ftr-460	96	60	same	same	ADJ
ftr-460	96	61	manner	manner	NOUN
ftr-460	96	62	as	as	SCONJ
ftr-460	96	63	if	if	SCONJ
ftr-460	96	64	such	such	ADJ
ftr-460	96	65	property	property	NOUN
ftr-460	96	66	had	have	AUX
ftr-460	96	67	been	be	AUX
ftr-460	96	68	purchased	purchase	VERB
ftr-460	96	69	by	by	ADP
ftr-460	96	70	the	the	DET
ftr-460	96	71	partnership	partnership	NOUN
ftr-460	96	72	.	.	PUNCT
ftr-460	97	1	(	(	PUNCT
ftr-460	97	2	2	2	X
ftr-460	97	3	)	)	PUNCT
ftr-460	97	4	effect	effect	NOUN
ftr-460	97	5	of	of	ADP
ftr-460	97	6	partnership	partnership	NOUN
ftr-460	97	7	agreement	agreement	NOUN
ftr-460	97	8	.	.	PUNCT
ftr-460	98	1	if	if	SCONJ
ftr-460	98	2	the	the	DET
ftr-460	98	3	partnership	partnership	NOUN
ftr-460	98	4	agreement	agreement	NOUN
ftr-460	98	5	so	so	ADV
ftr-460	98	6	provides	provide	VERB
ftr-460	98	7	,	,	PUNCT
ftr-460	98	8	depreciation	depreciation	NOUN
ftr-460	98	9	,	,	PUNCT
ftr-460	98	10	depletion	depletion	NOUN
ftr-460	98	11	,	,	PUNCT
ftr-460	98	12	or	or	CCONJ
ftr-460	98	13	gain	gain	NOUN
ftr-460	98	14	or	or	CCONJ
ftr-460	98	15	loss	loss	NOUN
ftr-460	98	16	with	with	ADP
ftr-460	98	17	respect	respect	NOUN
ftr-460	98	18	to	to	ADP
ftr-460	98	19	property	property	NOUN
ftr-460	98	20	contributed	contribute	VERB
ftr-460	98	21	to	to	ADP
ftr-460	98	22	the	the	DET
ftr-460	98	23	partnership	partnership	NOUN
ftr-460	98	24	by	by	ADP
ftr-460	98	25	a	a	DET
ftr-460	98	26	partner	partner	NOUN
ftr-460	98	27	shall	shall	AUX
ftr-460	98	28	,	,	PUNCT
ftr-460	98	29	under	under	ADP
ftr-460	98	30	regulations	regulation	NOUN
ftr-460	98	31	prescribed	prescribe	VERB
ftr-460	98	32	by	by	ADP
ftr-460	98	33	the	the	DET
ftr-460	98	34	secretary	secretary	NOUN
ftr-460	98	35	,	,	PUNCT
ftr-460	98	36	be	be	AUX
ftr-460	98	37	shared	share	VERB
ftr-460	98	38	among	among	ADP
ftr-460	98	39	the	the	DET
ftr-460	98	40	partners	partner	NOUN
ftr-460	98	41	so	so	SCONJ
ftr-460	98	42	as	as	SCONJ
ftr-460	98	43	to	to	PART
ftr-460	98	44	take	take	VERB
ftr-460	98	45	account	account	NOUN
ftr-460	98	46	of	of	ADP
ftr-460	98	47	the	the	DET
ftr-460	98	48	variation	variation	NOUN
ftr-460	98	49	between	between	ADP
ftr-460	98	50	the	the	DET
ftr-460	98	51	basis	basis	NOUN
ftr-460	98	52	of	of	ADP
ftr-460	98	53	the	the	DET
ftr-460	98	54	property	property	NOUN
ftr-460	98	55	to	to	ADP
ftr-460	98	56	the	the	DET
ftr-460	98	57	partnership	partnership	NOUN
ftr-460	98	58	and	and	CCONJ
ftr-460	98	59	its	its	PRON
ftr-460	98	60	fair	fair	ADJ
ftr-460	98	61	market	market	NOUN
ftr-460	98	62	value	value	NOUN
ftr-460	98	63	at	at	ADP
ftr-460	98	64	the	the	DET
ftr-460	98	65	time	time	NOUN
ftr-460	98	66	of	of	ADP
ftr-460	98	67	contribution	contribution	NOUN
ftr-460	98	68	.	.	PUNCT
ftr-460	99	1	7	7	X
ftr-460	99	2	.	.	X
ftr-460	99	3	reg	reg	NOUN
ftr-460	99	4	.	.	PUNCT
ftr-460	100	1	§	§	PROPN
ftr-460	100	2	1.704	1.704	NUM
ftr-460	100	3	-	-	NUM
ftr-460	100	4	1(c)(2	1(c)(2	NUM
ftr-460	100	5	)	)	PUNCT
ftr-460	100	6	(	(	PUNCT
ftr-460	100	7	before	before	ADP
ftr-460	100	8	amendment	amendment	NOUN
ftr-460	100	9	in	in	ADP
ftr-460	100	10	1993	1993	NUM
ftr-460	100	11	)	)	PUNCT
ftr-460	100	12	.	.	PUNCT
ftr-460	101	1	19961	19961	NUM
ftr-460	101	2	florida	florida	PROPN
ftr-460	101	3	tax	tax	PROPN
ftr-460	101	4	review	review	PROPN
ftr-460	101	5	noncontributing	noncontributing	PROPN
ftr-460	101	6	partner	partner	NOUN
ftr-460	101	7	,	,	PUNCT
ftr-460	101	8	the	the	DET
ftr-460	101	9	traditional	traditional	ADJ
ftr-460	101	10	method	method	NOUN
ftr-460	101	11	maintains	maintain	VERB
ftr-460	101	12	equality	equality	NOUN
ftr-460	101	13	between	between	ADP
ftr-460	101	14	b	b	NOUN
ftr-460	101	15	's	's	PART
ftr-460	101	16	book	book	NOUN
ftr-460	101	17	and	and	CCONJ
ftr-460	101	18	tax	tax	NOUN
ftr-460	101	19	capital	capital	NOUN
ftr-460	101	20	accounts	account	NOUN
ftr-460	101	21	.	.	PUNCT
ftr-460	102	1	once	once	ADV
ftr-460	102	2	this	this	PRON
ftr-460	102	3	is	be	AUX
ftr-460	102	4	accomplished	accomplish	VERB
ftr-460	102	5	,	,	PUNCT
ftr-460	102	6	the	the	DET
ftr-460	102	7	remaining	remain	VERB
ftr-460	102	8	tax	tax	NOUN
ftr-460	102	9	gain	gain	NOUN
ftr-460	102	10	is	be	AUX
ftr-460	102	11	necessarily	necessarily	ADV
ftr-460	102	12	allocable	allocable	ADJ
ftr-460	102	13	to	to	ADP
ftr-460	102	14	the	the	DET
ftr-460	102	15	contributing	contribute	VERB
ftr-460	102	16	partner	partner	NOUN
ftr-460	102	17	,	,	PUNCT
ftr-460	102	18	a.	a.	NOUN
ftr-460	102	19	in	in	ADP
ftr-460	102	20	this	this	DET
ftr-460	102	21	variation	variation	NOUN
ftr-460	102	22	,	,	PUNCT
ftr-460	102	23	this	this	DET
ftr-460	102	24	allocation	allocation	NOUN
ftr-460	102	25	has	have	VERB
ftr-460	102	26	the	the	DET
ftr-460	102	27	effect	effect	NOUN
ftr-460	102	28	of	of	ADP
ftr-460	102	29	eliminating	eliminate	VERB
ftr-460	102	30	entirely	entirely	ADV
ftr-460	102	31	the	the	DET
ftr-460	102	32	tax	tax	NOUN
ftr-460	102	33	/	/	SYM
ftr-460	102	34	book	book	NOUN
ftr-460	102	35	disparity	disparity	NOUN
ftr-460	102	36	on	on	ADP
ftr-460	102	37	the	the	DET
ftr-460	102	38	partnership	partnership	NOUN
ftr-460	102	39	's	's	PART
ftr-460	102	40	books	book	NOUN
ftr-460	102	41	.	.	PUNCT
ftr-460	103	1	the	the	DET
ftr-460	103	2	prior	prior	ADJ
ftr-460	103	3	regulations	regulation	NOUN
ftr-460	103	4	imposed	impose	VERB
ftr-460	103	5	one	one	NUM
ftr-460	103	6	important	important	ADJ
ftr-460	103	7	limitation	limitation	NOUN
ftr-460	103	8	on	on	ADP
ftr-460	103	9	the	the	DET
ftr-460	103	10	partners	partner	NOUN
ftr-460	103	11	'	'	PART
ftr-460	103	12	ability	ability	NOUN
ftr-460	103	13	to	to	PART
ftr-460	103	14	avoid	avoid	VERB
ftr-460	103	15	shifts	shift	NOUN
ftr-460	103	16	of	of	ADP
ftr-460	103	17	gain	gain	NOUN
ftr-460	103	18	:	:	PUNCT
ftr-460	103	19	the	the	DET
ftr-460	103	20	so	so	ADV
ftr-460	103	21	-	-	PUNCT
ftr-460	103	22	called	call	VERB
ftr-460	103	23	"	"	PUNCT
ftr-460	103	24	ceiling	ceiling	NOUN
ftr-460	103	25	rule	rule	NOUN
ftr-460	103	26	.	.	PUNCT
ftr-460	104	1	",8	",8	ADJ
ftr-460	104	2	under	under	ADP
ftr-460	104	3	the	the	DET
ftr-460	104	4	ceiling	ceiling	NOUN
ftr-460	104	5	rule	rule	NOUN
ftr-460	104	6	,	,	PUNCT
ftr-460	104	7	the	the	DET
ftr-460	104	8	amount	amount	NOUN
ftr-460	104	9	that	that	PRON
ftr-460	104	10	a	a	DET
ftr-460	104	11	partnership	partnership	NOUN
ftr-460	104	12	may	may	AUX
ftr-460	104	13	allocate	allocate	VERB
ftr-460	104	14	among	among	ADP
ftr-460	104	15	its	its	PRON
ftr-460	104	16	partners	partner	NOUN
ftr-460	104	17	may	may	AUX
ftr-460	104	18	not	not	PART
ftr-460	104	19	exceed	exceed	VERB
ftr-460	104	20	the	the	DET
ftr-460	104	21	tax	tax	NOUN
ftr-460	104	22	gain	gain	NOUN
ftr-460	104	23	,	,	PUNCT
ftr-460	104	24	income	income	NOUN
ftr-460	104	25	,	,	PUNCT
ftr-460	104	26	loss	loss	NOUN
ftr-460	104	27	,	,	PUNCT
ftr-460	104	28	or	or	CCONJ
ftr-460	104	29	deduction	deduction	NOUN
ftr-460	104	30	that	that	SCONJ
ftr-460	104	31	the	the	DET
ftr-460	104	32	partnership	partnership	NOUN
ftr-460	104	33	,	,	PUNCT
ftr-460	104	34	as	as	ADP
ftr-460	104	35	an	an	DET
ftr-460	104	36	entity	entity	NOUN
ftr-460	104	37	,	,	PUNCT
ftr-460	104	38	recognizes	recognize	VERB
ftr-460	104	39	for	for	ADP
ftr-460	104	40	the	the	DET
ftr-460	104	41	year	year	NOUN
ftr-460	104	42	.	.	PUNCT
ftr-460	105	1	in	in	ADP
ftr-460	105	2	operation	operation	NOUN
ftr-460	105	3	,	,	PUNCT
ftr-460	105	4	the	the	DET
ftr-460	105	5	ceiling	ceiling	NOUN
ftr-460	105	6	rule	rule	NOUN
ftr-460	105	7	can	can	AUX
ftr-460	105	8	cause	cause	VERB
ftr-460	105	9	serious	serious	ADJ
ftr-460	105	10	distortions	distortion	NOUN
ftr-460	105	11	by	by	ADP
ftr-460	105	12	shifting	shift	VERB
ftr-460	105	13	a	a	DET
ftr-460	105	14	portion	portion	NOUN
ftr-460	105	15	of	of	ADP
ftr-460	105	16	the	the	DET
ftr-460	105	17	built	build	VERB
ftr-460	105	18	-	-	PUNCT
ftr-460	105	19	in	in	ADP
ftr-460	105	20	gain	gain	NOUN
ftr-460	105	21	or	or	CCONJ
ftr-460	105	22	loss	loss	NOUN
ftr-460	105	23	to	to	ADP
ftr-460	105	24	noncontributing	noncontributing	PROPN
ftr-460	105	25	partners.9	partners.9	PROPN
ftr-460	105	26	example	example	NOUN
ftr-460	105	27	i	i	PRON
ftr-460	105	28	,	,	PUNCT
ftr-460	105	29	variation	variation	NOUN
ftr-460	105	30	2	2	NUM
ftr-460	105	31	.	.	PUNCT
ftr-460	106	1	the	the	DET
ftr-460	106	2	land	land	NOUN
ftr-460	106	3	in	in	ADP
ftr-460	106	4	example	example	NOUN
ftr-460	106	5	i	i	PRON
ftr-460	106	6	goes	go	VERB
ftr-460	106	7	down	down	ADP
ftr-460	106	8	in	in	ADP
ftr-460	106	9	value	value	NOUN
ftr-460	106	10	,	,	PUNCT
ftr-460	106	11	and	and	CCONJ
ftr-460	106	12	ab	ab	PROPN
ftr-460	106	13	sells	sell	VERB
ftr-460	106	14	it	it	PRON
ftr-460	106	15	for	for	ADP
ftr-460	106	16	$	$	SYM
ftr-460	106	17	70	70	NUM
ftr-460	106	18	.	.	PUNCT
ftr-460	107	1	in	in	ADP
ftr-460	107	2	this	this	DET
ftr-460	107	3	sale	sale	NOUN
ftr-460	107	4	,	,	PUNCT
ftr-460	107	5	although	although	SCONJ
ftr-460	107	6	ab	ab	PROPN
ftr-460	107	7	has	have	VERB
ftr-460	107	8	a	a	DET
ftr-460	107	9	book	book	NOUN
ftr-460	107	10	loss	loss	NOUN
ftr-460	107	11	of	of	ADP
ftr-460	107	12	$	$	SYM
ftr-460	107	13	30	30	NUM
ftr-460	107	14	,	,	PUNCT
ftr-460	107	15	it	it	PRON
ftr-460	107	16	has	have	VERB
ftr-460	107	17	a	a	DET
ftr-460	107	18	tax	tax	NOUN
ftr-460	107	19	gain	gain	NOUN
ftr-460	107	20	of	of	ADP
ftr-460	107	21	$	$	SYM
ftr-460	107	22	10	10	NUM
ftr-460	107	23	.	.	PUNCT
ftr-460	108	1	a	a	PRON
ftr-460	108	2	and	and	CCONJ
ftr-460	108	3	b	b	NOUN
ftr-460	108	4	suffer	suffer	VERB
ftr-460	108	5	book	book	NOUN
ftr-460	108	6	losses	loss	NOUN
ftr-460	108	7	of	of	ADP
ftr-460	108	8	$	$	SYM
ftr-460	108	9	15	15	NUM
ftr-460	108	10	each	each	PRON
ftr-460	108	11	;	;	PUNCT
ftr-460	108	12	however	however	ADV
ftr-460	108	13	,	,	PUNCT
ftr-460	108	14	since	since	SCONJ
ftr-460	108	15	the	the	DET
ftr-460	108	16	partnership	partnership	NOUN
ftr-460	108	17	entity	entity	NOUN
ftr-460	108	18	has	have	AUX
ftr-460	108	19	not	not	PART
ftr-460	108	20	sustained	sustain	VERB
ftr-460	108	21	a	a	DET
ftr-460	108	22	tax	tax	NOUN
ftr-460	108	23	loss	loss	NOUN
ftr-460	108	24	to	to	PART
ftr-460	108	25	match	match	VERB
ftr-460	108	26	its	its	PRON
ftr-460	108	27	book	book	NOUN
ftr-460	108	28	loss	loss	NOUN
ftr-460	108	29	,	,	PUNCT
ftr-460	108	30	b	b	NOUN
ftr-460	108	31	can	can	AUX
ftr-460	108	32	not	not	PART
ftr-460	108	33	claim	claim	VERB
ftr-460	108	34	a	a	DET
ftr-460	108	35	tax	tax	NOUN
ftr-460	108	36	loss	loss	NOUN
ftr-460	108	37	,	,	PUNCT
ftr-460	108	38	violating	violate	VERB
ftr-460	108	39	the	the	DET
ftr-460	108	40	principle	principle	NOUN
ftr-460	108	41	that	that	SCONJ
ftr-460	108	42	tax	tax	NOUN
ftr-460	108	43	gains	gain	NOUN
ftr-460	108	44	and	and	CCONJ
ftr-460	108	45	losses	loss	NOUN
ftr-460	108	46	should	should	AUX
ftr-460	108	47	match	match	VERB
ftr-460	108	48	book	book	NOUN
ftr-460	108	49	gains	gain	NOUN
ftr-460	108	50	and	and	CCONJ
ftr-460	108	51	losses	loss	NOUN
ftr-460	108	52	and	and	CCONJ
ftr-460	108	53	thereby	thereby	ADV
ftr-460	108	54	creating	create	VERB
ftr-460	108	55	a	a	DET
ftr-460	108	56	tax	tax	NOUN
ftr-460	108	57	/	/	SYM
ftr-460	108	58	book	book	NOUN
ftr-460	108	59	disparity	disparity	NOUN
ftr-460	108	60	in	in	ADP
ftr-460	108	61	b	b	PROPN
ftr-460	108	62	's	's	PART
ftr-460	108	63	capital	capital	NOUN
ftr-460	108	64	accounts	account	NOUN
ftr-460	108	65	.	.	PUNCT
ftr-460	109	1	for	for	ADP
ftr-460	109	2	tax	tax	NOUN
ftr-460	109	3	purposes	purpose	NOUN
ftr-460	109	4	,	,	PUNCT
ftr-460	109	5	the	the	DET
ftr-460	109	6	entire	entire	ADJ
ftr-460	109	7	tax	tax	NOUN
ftr-460	109	8	gain	gain	NOUN
ftr-460	109	9	of	of	ADP
ftr-460	109	10	$	$	SYM
ftr-460	109	11	10	10	NUM
ftr-460	109	12	is	be	AUX
ftr-460	109	13	allocated	allocate	VERB
ftr-460	109	14	to	to	ADP
ftr-460	109	15	a	a	PRON
ftr-460	109	16	,	,	PUNCT
ftr-460	109	17	but	but	CCONJ
ftr-460	109	18	this	this	DET
ftr-460	109	19	amount	amount	NOUN
ftr-460	109	20	is	be	AUX
ftr-460	109	21	not	not	PART
ftr-460	109	22	sufficient	sufficient	ADJ
ftr-460	109	23	to	to	PART
ftr-460	109	24	eliminate	eliminate	VERB
ftr-460	109	25	a	a	PRON
ftr-460	109	26	's	's	PART
ftr-460	109	27	tax	tax	NOUN
ftr-460	109	28	/	/	SYM
ftr-460	109	29	book	book	NOUN
ftr-460	109	30	disparity	disparity	NOUN
ftr-460	109	31	.	.	PUNCT
ftr-460	110	1	immediately	immediately	ADV
ftr-460	110	2	after	after	ADP
ftr-460	110	3	the	the	DET
ftr-460	110	4	sale	sale	NOUN
ftr-460	110	5	,	,	PUNCT
ftr-460	110	6	ab	ab	PROPN
ftr-460	110	7	's	's	PART
ftr-460	110	8	balance	balance	NOUN
ftr-460	110	9	sheet	sheet	NOUN
ftr-460	110	10	is	be	AUX
ftr-460	110	11	as	as	SCONJ
ftr-460	110	12	follows	follow	VERB
ftr-460	110	13	:	:	PUNCT
ftr-460	110	14	assets	asset	NOUN
ftr-460	110	15	liabilities	liability	NOUN
ftr-460	110	16	and	and	CCONJ
ftr-460	110	17	capital	capital	NOUN
ftr-460	110	18	basis	basis	NOUN
ftr-460	110	19	book	book	NOUN
ftr-460	110	20	cash	cash	VERB
ftr-460	110	21	$	$	SYM
ftr-460	110	22	170	170	NUM
ftr-460	110	23	$	$	SYM
ftr-460	110	24	170	170	NUM
ftr-460	110	25	capital	capital	NOUN
ftr-460	110	26	accounts	account	NOUN
ftr-460	110	27	tax	tax	NOUN
ftr-460	110	28	book	book	NOUN
ftr-460	110	29	a	a	DET
ftr-460	110	30	$	$	SYM
ftr-460	110	31	70	70	NUM
ftr-460	110	32	$	$	SYM
ftr-460	110	33	85	85	NUM
ftr-460	110	34	b	b	NOUN
ftr-460	110	35	100	100	NUM
ftr-460	110	36	85	85	NUM
ftr-460	110	37	$	$	SYM
ftr-460	110	38	170	170	NUM
ftr-460	110	39	$	$	SYM
ftr-460	110	40	170	170	NUM
ftr-460	110	41	although	although	SCONJ
ftr-460	110	42	the	the	DET
ftr-460	110	43	tax	tax	NOUN
ftr-460	110	44	/	/	SYM
ftr-460	110	45	book	book	NOUN
ftr-460	110	46	disparity	disparity	NOUN
ftr-460	110	47	has	have	AUX
ftr-460	110	48	been	be	AUX
ftr-460	110	49	eliminated	eliminate	VERB
ftr-460	110	50	on	on	ADP
ftr-460	110	51	the	the	DET
ftr-460	110	52	asset	asset	NOUN
ftr-460	110	53	side	side	NOUN
ftr-460	110	54	of	of	ADP
ftr-460	110	55	the	the	DET
ftr-460	110	56	balance	balance	NOUN
ftr-460	110	57	sheet	sheet	NOUN
ftr-460	110	58	,	,	PUNCT
ftr-460	110	59	a	a	DET
ftr-460	110	60	new	new	ADJ
ftr-460	110	61	one	one	NOUN
ftr-460	110	62	arises	arise	VERB
ftr-460	110	63	between	between	ADP
ftr-460	110	64	b	b	NOUN
ftr-460	110	65	's	's	PART
ftr-460	110	66	tax	tax	NOUN
ftr-460	110	67	and	and	CCONJ
ftr-460	110	68	book	book	NOUN
ftr-460	110	69	accounts	account	NOUN
ftr-460	110	70	because	because	SCONJ
ftr-460	110	71	b	b	PROPN
ftr-460	110	72	has	have	AUX
ftr-460	110	73	sustained	sustain	VERB
ftr-460	110	74	an	an	DET
ftr-460	110	75	economic	economic	ADJ
ftr-460	110	76	loss	loss	NOUN
ftr-460	110	77	that	that	PRON
ftr-460	110	78	has	have	AUX
ftr-460	110	79	been	be	AUX
ftr-460	110	80	taken	take	VERB
ftr-460	110	81	into	into	ADP
ftr-460	110	82	account	account	NOUN
ftr-460	110	83	8	8	NUM
ftr-460	110	84	.	.	PUNCT
ftr-460	111	1	i	i	PRON
ftr-460	111	2	d.	d.	PROPN
ftr-460	111	3	;	;	PUNCT
ftr-460	111	4	see	see	VERB
ftr-460	111	5	regs	reg	NOUN
ftr-460	111	6	.	.	PUNCT
ftr-460	112	1	§	§	PROPN
ftr-460	112	2	1.704	1.704	NUM
ftr-460	112	3	-	-	NUM
ftr-460	112	4	3(b)(1	3(b)(1	NUM
ftr-460	112	5	)	)	PUNCT
ftr-460	112	6	.	.	PUNCT
ftr-460	113	1	9	9	X
ftr-460	113	2	.	.	X
ftr-460	113	3	see	see	VERB
ftr-460	113	4	generally	generally	ADV
ftr-460	113	5	r.	r.	PROPN
ftr-460	113	6	donald	donald	PROPN
ftr-460	113	7	turlington	turlington	PROPN
ftr-460	113	8	,	,	PUNCT
ftr-460	113	9	section	section	NOUN
ftr-460	113	10	704(c	704(c	PROPN
ftr-460	113	11	)	)	PUNCT
ftr-460	113	12	and	and	CCONJ
ftr-460	113	13	partnership	partnership	NOUN
ftr-460	113	14	book	book	NOUN
ftr-460	113	15	-	-	PUNCT
ftr-460	113	16	tax	tax	NOUN
ftr-460	113	17	disparities	disparity	NOUN
ftr-460	113	18	,	,	PUNCT
ftr-460	113	19	the	the	DET
ftr-460	113	20	ceiling	ceiling	NOUN
ftr-460	113	21	rule	rule	NOUN
ftr-460	113	22	and	and	CCONJ
ftr-460	113	23	the	the	DET
ftr-460	113	24	art	art	NOUN
ftr-460	113	25	of	of	ADP
ftr-460	113	26	tax	tax	NOUN
ftr-460	113	27	avoidance	avoidance	NOUN
ftr-460	113	28	,	,	PUNCT
ftr-460	113	29	46	46	NUM
ftr-460	113	30	inst	inst	NOUN
ftr-460	113	31	.	.	PUNCT
ftr-460	114	1	on	on	ADP
ftr-460	114	2	fed	fed	PROPN
ftr-460	114	3	.	.	PUNCT
ftr-460	115	1	tax'n	tax'n	ADP
ftr-460	115	2	§	§	PROPN
ftr-460	115	3	26	26	NUM
ftr-460	115	4	(	(	PUNCT
ftr-460	115	5	1988	1988	NUM
ftr-460	115	6	)	)	PUNCT
ftr-460	115	7	.	.	PUNCT
ftr-460	116	1	[	[	X
ftr-460	116	2	vol	vol	NOUN
ftr-460	116	3	3:3	3:3	NUM
ftr-460	116	4	use	use	NOUN
ftr-460	116	5	and	and	CCONJ
ftr-460	116	6	abuse	abuse	NOUN
ftr-460	116	7	of	of	ADP
ftr-460	116	8	section	section	NOUN
ftr-460	116	9	704(c	704(c	PROPN
ftr-460	116	10	)	)	PUNCT
ftr-460	116	11	for	for	ADP
ftr-460	116	12	book	book	NOUN
ftr-460	116	13	purposes	purpose	NOUN
ftr-460	116	14	but	but	CCONJ
ftr-460	116	15	not	not	PART
ftr-460	116	16	for	for	ADP
ftr-460	116	17	tax	tax	NOUN
ftr-460	116	18	purposes	purpose	NOUN
ftr-460	116	19	:	:	PUNCT
ftr-460	116	20	her	her	PRON
ftr-460	116	21	$	$	SYM
ftr-460	116	22	15	15	NUM
ftr-460	116	23	economic	economic	ADJ
ftr-460	116	24	loss	loss	NOUN
ftr-460	116	25	has	have	AUX
ftr-460	116	26	not	not	PART
ftr-460	116	27	been	be	AUX
ftr-460	116	28	matched	match	VERB
ftr-460	116	29	by	by	ADP
ftr-460	116	30	a	a	DET
ftr-460	116	31	tax	tax	NOUN
ftr-460	116	32	loss	loss	NOUN
ftr-460	116	33	.	.	PUNCT
ftr-460	117	1	on	on	ADP
ftr-460	117	2	the	the	DET
ftr-460	117	3	other	other	ADJ
ftr-460	117	4	hand	hand	NOUN
ftr-460	117	5	,	,	PUNCT
ftr-460	117	6	a	a	PRON
ftr-460	117	7	,	,	PUNCT
ftr-460	117	8	who	who	PRON
ftr-460	117	9	enjoyed	enjoy	VERB
ftr-460	117	10	a	a	DET
ftr-460	117	11	book	book	NOUN
ftr-460	117	12	gain	gain	NOUN
ftr-460	117	13	of	of	ADP
ftr-460	117	14	$	$	SYM
ftr-460	117	15	40	40	NUM
ftr-460	117	16	when	when	SCONJ
ftr-460	117	17	she	she	PRON
ftr-460	117	18	contributed	contribute	VERB
ftr-460	117	19	the	the	DET
ftr-460	117	20	property	property	NOUN
ftr-460	117	21	(	(	PUNCT
ftr-460	117	22	and	and	CCONJ
ftr-460	117	23	was	be	AUX
ftr-460	117	24	given	give	VERB
ftr-460	117	25	a	a	DET
ftr-460	117	26	book	book	NOUN
ftr-460	117	27	capital	capital	NOUN
ftr-460	117	28	credit	credit	NOUN
ftr-460	117	29	of	of	ADP
ftr-460	117	30	$	$	SYM
ftr-460	117	31	100	100	NUM
ftr-460	117	32	)	)	PUNCT
ftr-460	117	33	and	and	CCONJ
ftr-460	117	34	sustained	sustain	VERB
ftr-460	117	35	an	an	DET
ftr-460	117	36	offsetting	offset	VERB
ftr-460	117	37	loss	loss	NOUN
ftr-460	117	38	of	of	ADP
ftr-460	117	39	$	$	SYM
ftr-460	117	40	15	15	NUM
ftr-460	117	41	when	when	SCONJ
ftr-460	117	42	the	the	DET
ftr-460	117	43	property	property	NOUN
ftr-460	117	44	was	be	AUX
ftr-460	117	45	sold	sell	VERB
ftr-460	117	46	(	(	PUNCT
ftr-460	117	47	for	for	ADP
ftr-460	117	48	a	a	DET
ftr-460	117	49	net	net	ADJ
ftr-460	117	50	gain	gain	NOUN
ftr-460	117	51	of	of	ADP
ftr-460	117	52	$	$	SYM
ftr-460	117	53	25	25	NUM
ftr-460	117	54	)	)	PUNCT
ftr-460	117	55	,	,	PUNCT
ftr-460	117	56	has	have	AUX
ftr-460	117	57	only	only	ADV
ftr-460	117	58	reported	report	VERB
ftr-460	117	59	$	$	SYM
ftr-460	117	60	10	10	NUM
ftr-460	117	61	of	of	ADP
ftr-460	117	62	tax	tax	NOUN
ftr-460	117	63	gain	gain	NOUN
ftr-460	117	64	,	,	PUNCT
ftr-460	117	65	effectively	effectively	ADV
ftr-460	117	66	(	(	PUNCT
ftr-460	117	67	albeit	albeit	ADV
ftr-460	117	68	temporarily	temporarily	ADV
ftr-460	117	69	)	)	PUNCT
ftr-460	117	70	shifting	shift	VERB
ftr-460	117	71	$	$	SYM
ftr-460	117	72	15	15	NUM
ftr-460	117	73	of	of	ADP
ftr-460	117	74	that	that	DET
ftr-460	117	75	gain	gain	NOUN
ftr-460	117	76	to	to	ADP
ftr-460	117	77	b	b	PROPN
ftr-460	117	78	(	(	PUNCT
ftr-460	117	79	via	via	ADP
ftr-460	117	80	the	the	DET
ftr-460	117	81	deferred	defer	VERB
ftr-460	117	82	loss	loss	NOUN
ftr-460	117	83	deduction	deduction	NOUN
ftr-460	117	84	)	)	PUNCT
ftr-460	117	85	.	.	PUNCT
ftr-460	118	1	these	these	DET
ftr-460	118	2	effects	effect	NOUN
ftr-460	118	3	,	,	PUNCT
ftr-460	118	4	which	which	PRON
ftr-460	118	5	are	be	AUX
ftr-460	118	6	compelled	compel	VERB
ftr-460	118	7	by	by	ADP
ftr-460	118	8	the	the	DET
ftr-460	118	9	ceiling	ceiling	NOUN
ftr-460	118	10	rule	rule	NOUN
ftr-460	118	11	,	,	PUNCT
ftr-460	118	12	will	will	AUX
ftr-460	118	13	presumably	presumably	ADV
ftr-460	118	14	be	be	AUX
ftr-460	118	15	offset	offset	VERB
ftr-460	118	16	one	one	NUM
ftr-460	118	17	day	day	NOUN
ftr-460	118	18	when	when	SCONJ
ftr-460	118	19	the	the	DET
ftr-460	118	20	partnership	partnership	NOUN
ftr-460	118	21	liquidates	liquidate	VERB
ftr-460	118	22	or	or	CCONJ
ftr-460	118	23	when	when	SCONJ
ftr-460	118	24	one	one	NUM
ftr-460	118	25	or	or	CCONJ
ftr-460	118	26	both	both	PRON
ftr-460	118	27	of	of	ADP
ftr-460	118	28	the	the	DET
ftr-460	118	29	partnership	partnership	NOUN
ftr-460	118	30	interests	interest	NOUN
ftr-460	118	31	are	be	AUX
ftr-460	118	32	sold	sell	VERB
ftr-460	118	33	.	.	PUNCT
ftr-460	119	1	'0	'0	VERB
ftr-460	119	2	in	in	ADP
ftr-460	119	3	the	the	DET
ftr-460	119	4	meantime	meantime	NOUN
ftr-460	119	5	,	,	PUNCT
ftr-460	119	6	b	b	NOUN
ftr-460	119	7	's	's	PART
ftr-460	119	8	loss	loss	NOUN
ftr-460	119	9	and	and	CCONJ
ftr-460	119	10	a	a	PRON
ftr-460	119	11	's	's	PART
ftr-460	119	12	gain	gain	NOUN
ftr-460	119	13	are	be	AUX
ftr-460	119	14	locked	lock	VERB
ftr-460	119	15	in	in	ADP
ftr-460	119	16	.	.	PUNCT
ftr-460	120	1	b.	b.	PROPN
ftr-460	120	2	contributions	contribution	NOUN
ftr-460	120	3	of	of	ADP
ftr-460	120	4	depreciable	depreciable	ADJ
ftr-460	120	5	property	property	NOUN
ftr-460	120	6	when	when	SCONJ
ftr-460	120	7	the	the	DET
ftr-460	120	8	contributed	contributed	ADJ
ftr-460	120	9	property	property	NOUN
ftr-460	120	10	is	be	AUX
ftr-460	120	11	depreciable	depreciable	ADJ
ftr-460	120	12	,	,	PUNCT
ftr-460	120	13	allocation	allocation	NOUN
ftr-460	120	14	of	of	ADP
ftr-460	120	15	gain	gain	NOUN
ftr-460	120	16	on	on	ADP
ftr-460	120	17	sale	sale	NOUN
ftr-460	120	18	,	,	PUNCT
ftr-460	120	19	as	as	SCONJ
ftr-460	120	20	in	in	ADP
ftr-460	120	21	example	example	NOUN
ftr-460	120	22	i	i	PRON
ftr-460	120	23	,	,	PUNCT
ftr-460	120	24	is	be	AUX
ftr-460	120	25	not	not	PART
ftr-460	120	26	sufficient	sufficient	ADJ
ftr-460	120	27	to	to	PART
ftr-460	120	28	accomplish	accomplish	VERB
ftr-460	120	29	the	the	DET
ftr-460	120	30	purpose	purpose	NOUN
ftr-460	120	31	of	of	ADP
ftr-460	120	32	taxing	tax	VERB
ftr-460	120	33	the	the	DET
ftr-460	120	34	contributing	contribute	VERB
ftr-460	120	35	partner	partner	NOUN
ftr-460	120	36	on	on	ADP
ftr-460	120	37	built	build	VERB
ftr-460	120	38	-	-	PUNCT
ftr-460	120	39	in	in	ADP
ftr-460	120	40	gain	gain	NOUN
ftr-460	120	41	because	because	SCONJ
ftr-460	120	42	,	,	PUNCT
ftr-460	120	43	if	if	SCONJ
ftr-460	120	44	book	book	NOUN
ftr-460	120	45	depreciation	depreciation	NOUN
ftr-460	120	46	is	be	AUX
ftr-460	120	47	matched	match	VERB
ftr-460	120	48	by	by	ADP
ftr-460	120	49	real	real	ADJ
ftr-460	120	50	decline	decline	NOUN
ftr-460	120	51	in	in	ADP
ftr-460	120	52	value	value	NOUN
ftr-460	120	53	,	,	PUNCT
ftr-460	120	54	there	there	PRON
ftr-460	120	55	will	will	AUX
ftr-460	120	56	be	be	AUX
ftr-460	120	57	no	no	DET
ftr-460	120	58	gain	gain	NOUN
ftr-460	120	59	on	on	ADP
ftr-460	120	60	a	a	DET
ftr-460	120	61	sale	sale	NOUN
ftr-460	120	62	made	make	VERB
ftr-460	120	63	at	at	ADP
ftr-460	120	64	the	the	DET
ftr-460	120	65	end	end	NOUN
ftr-460	120	66	the	the	DET
ftr-460	120	67	property	property	NOUN
ftr-460	120	68	's	's	PART
ftr-460	120	69	useful	useful	ADJ
ftr-460	120	70	life	life	NOUN
ftr-460	120	71	.	.	PUNCT
ftr-460	121	1	the	the	DET
ftr-460	121	2	only	only	ADJ
ftr-460	121	3	way	way	NOUN
ftr-460	121	4	to	to	PART
ftr-460	121	5	tax	tax	VERB
ftr-460	121	6	the	the	DET
ftr-460	121	7	contributor	contributor	NOUN
ftr-460	121	8	on	on	ADP
ftr-460	121	9	built	build	VERB
ftr-460	121	10	-	-	PUNCT
ftr-460	121	11	in	in	ADP
ftr-460	121	12	gain	gain	NOUN
ftr-460	121	13	in	in	ADP
ftr-460	121	14	depreciable	depreciable	ADJ
ftr-460	121	15	property	property	NOUN
ftr-460	121	16	is	be	AUX
ftr-460	121	17	to	to	PART
ftr-460	121	18	increase	increase	VERB
ftr-460	121	19	her	her	PRON
ftr-460	121	20	share	share	NOUN
ftr-460	121	21	of	of	ADP
ftr-460	121	22	presale	presale	PROPN
ftr-460	121	23	income	income	NOUN
ftr-460	121	24	from	from	ADP
ftr-460	121	25	the	the	DET
ftr-460	121	26	property	property	NOUN
ftr-460	121	27	.	.	PUNCT
ftr-460	122	1	under	under	ADP
ftr-460	122	2	the	the	DET
ftr-460	122	3	traditional	traditional	ADJ
ftr-460	122	4	method	method	NOUN
ftr-460	122	5	,	,	PUNCT
ftr-460	122	6	this	this	PRON
ftr-460	122	7	is	be	AUX
ftr-460	122	8	done	do	VERB
ftr-460	122	9	by	by	ADP
ftr-460	122	10	allocating	allocate	VERB
ftr-460	122	11	depreciation	depreciation	NOUN
ftr-460	122	12	away	away	ADV
ftr-460	122	13	from	from	ADP
ftr-460	122	14	the	the	DET
ftr-460	122	15	contributing	contribute	VERB
ftr-460	122	16	partner	partner	NOUN
ftr-460	122	17	:	:	PUNCT
ftr-460	122	18	the	the	DET
ftr-460	122	19	noncontributing	noncontributing	PROPN
ftr-460	122	20	partner	partner	NOUN
ftr-460	122	21	receives	receive	VERB
ftr-460	122	22	tax	tax	NOUN
ftr-460	122	23	depreciation	depreciation	NOUN
ftr-460	122	24	up	up	ADP
ftr-460	122	25	to	to	ADP
ftr-460	122	26	her	her	PRON
ftr-460	122	27	share	share	NOUN
ftr-460	122	28	of	of	ADP
ftr-460	122	29	book	book	NOUN
ftr-460	122	30	depreciation	depreciation	NOUN
ftr-460	122	31	,	,	PUNCT
ftr-460	122	32	and	and	CCONJ
ftr-460	122	33	only	only	ADV
ftr-460	122	34	if	if	SCONJ
ftr-460	122	35	tax	tax	NOUN
ftr-460	122	36	depreciation	depreciation	NOUN
ftr-460	122	37	remains	remain	VERB
ftr-460	122	38	thereafter	thereafter	ADV
ftr-460	122	39	is	be	AUX
ftr-460	122	40	it	it	PRON
ftr-460	122	41	allocated	allocate	VERB
ftr-460	122	42	to	to	ADP
ftr-460	122	43	the	the	DET
ftr-460	122	44	contributing	contribute	VERB
ftr-460	122	45	partner	partner	NOUN
ftr-460	122	46	.	.	PUNCT
ftr-460	123	1	the	the	DET
ftr-460	123	2	result	result	NOUN
ftr-460	123	3	is	be	AUX
ftr-460	123	4	to	to	PART
ftr-460	123	5	tax	tax	VERB
ftr-460	123	6	the	the	DET
ftr-460	123	7	contributing	contribute	VERB
ftr-460	123	8	partner	partner	NOUN
ftr-460	123	9	on	on	ADP
ftr-460	123	10	more	more	ADJ
ftr-460	123	11	than	than	ADP
ftr-460	123	12	her	her	PRON
ftr-460	123	13	book	book	NOUN
ftr-460	123	14	share	share	NOUN
ftr-460	123	15	of	of	ADP
ftr-460	123	16	income	income	NOUN
ftr-460	123	17	from	from	ADP
ftr-460	123	18	the	the	DET
ftr-460	123	19	property	property	NOUN
ftr-460	123	20	,	,	PUNCT
ftr-460	123	21	thereby	thereby	ADV
ftr-460	123	22	resolving	resolve	VERB
ftr-460	123	23	the	the	DET
ftr-460	123	24	tax	tax	NOUN
ftr-460	123	25	/	/	SYM
ftr-460	123	26	book	book	NOUN
ftr-460	123	27	disparity	disparity	NOUN
ftr-460	123	28	over	over	ADP
ftr-460	123	29	the	the	DET
ftr-460	123	30	property	property	NOUN
ftr-460	123	31	's	's	PART
ftr-460	123	32	life	life	NOUN
ftr-460	123	33	.	.	PUNCT
ftr-460	124	1	the	the	DET
ftr-460	124	2	opposite	opposite	NOUN
ftr-460	124	3	is	be	AUX
ftr-460	124	4	done	do	VERB
ftr-460	124	5	for	for	ADP
ftr-460	124	6	built	build	VERB
ftr-460	124	7	-	-	PUNCT
ftr-460	124	8	in	in	ADP
ftr-460	124	9	loss	loss	NOUN
ftr-460	124	10	.	.	PUNCT
ftr-460	125	1	example	example	NOUN
ftr-460	125	2	ii	ii	PROPN
ftr-460	125	3	:	:	PUNCT
ftr-460	126	1	c	c	NOUN
ftr-460	126	2	and	and	CCONJ
ftr-460	126	3	d	d	PROPN
ftr-460	126	4	form	form	VERB
ftr-460	126	5	an	an	DET
ftr-460	126	6	equal	equal	ADJ
ftr-460	126	7	partnership	partnership	NOUN
ftr-460	126	8	to	to	PART
ftr-460	126	9	which	which	PRON
ftr-460	126	10	c	c	NOUN
ftr-460	126	11	contributes	contribute	VERB
ftr-460	126	12	equipment	equipment	NOUN
ftr-460	126	13	with	with	ADP
ftr-460	126	14	a	a	DET
ftr-460	126	15	basis	basis	NOUN
ftr-460	126	16	of	of	ADP
ftr-460	126	17	$	$	SYM
ftr-460	126	18	80	80	NUM
ftr-460	126	19	and	and	CCONJ
ftr-460	126	20	a	a	DET
ftr-460	126	21	value	value	NOUN
ftr-460	126	22	of	of	ADP
ftr-460	126	23	$	$	SYM
ftr-460	126	24	120	120	NUM
ftr-460	126	25	and	and	CCONJ
ftr-460	126	26	d	d	AUX
ftr-460	126	27	contributes	contribute	VERB
ftr-460	126	28	$	$	SYM
ftr-460	126	29	120	120	NUM
ftr-460	126	30	cash	cash	NOUN
ftr-460	126	31	.	.	PUNCT
ftr-460	127	1	the	the	DET
ftr-460	127	2	equipment	equipment	NOUN
ftr-460	127	3	originally	originally	ADV
ftr-460	127	4	had	have	VERB
ftr-460	127	5	a	a	DET
ftr-460	127	6	10	10	NUM
ftr-460	127	7	-	-	PUNCT
ftr-460	127	8	year	year	NOUN
ftr-460	127	9	recovery	recovery	NOUN
ftr-460	127	10	period	period	NOUN
ftr-460	127	11	,	,	PUNCT
ftr-460	127	12	and	and	CCONJ
ftr-460	127	13	c	c	NOUN
ftr-460	127	14	elected	elect	VERB
ftr-460	127	15	to	to	PART
ftr-460	127	16	use	use	VERB
ftr-460	127	17	the	the	DET
ftr-460	127	18	straight	straight	ADJ
ftr-460	127	19	line	line	NOUN
ftr-460	127	20	method	method	NOUN
ftr-460	127	21	of	of	ADP
ftr-460	127	22	cost	cost	NOUN
ftr-460	127	23	recovery	recovery	NOUN
ftr-460	127	24	.	.	PUNCT
ftr-460	128	1	although	although	SCONJ
ftr-460	128	2	only	only	ADV
ftr-460	128	3	four	four	NUM
ftr-460	128	4	years	year	NOUN
ftr-460	128	5	remain	remain	VERB
ftr-460	128	6	in	in	ADP
ftr-460	128	7	its	its	PRON
ftr-460	128	8	recovery	recovery	NOUN
ftr-460	128	9	period	period	NOUN
ftr-460	128	10	,	,	PUNCT
ftr-460	128	11	if	if	SCONJ
ftr-460	128	12	cd	cd	PROPN
ftr-460	128	13	had	have	AUX
ftr-460	128	14	purchased	purchase	VERB
ftr-460	128	15	the	the	DET
ftr-460	128	16	equipment	equipment	NOUN
ftr-460	128	17	on	on	ADP
ftr-460	128	18	the	the	DET
ftr-460	128	19	date	date	NOUN
ftr-460	128	20	of	of	ADP
ftr-460	128	21	formation	formation	NOUN
ftr-460	128	22	,	,	PUNCT
ftr-460	128	23	it	it	PRON
ftr-460	128	24	would	would	AUX
ftr-460	128	25	have	have	AUX
ftr-460	128	26	had	have	VERB
ftr-460	128	27	a	a	DET
ftr-460	128	28	10	10	NUM
ftr-460	128	29	-	-	PUNCT
ftr-460	128	30	year	year	NOUN
ftr-460	128	31	recovery	recovery	NOUN
ftr-460	128	32	period	period	NOUN
ftr-460	128	33	.	.	PUNCT
ftr-460	129	1	c	c	NOUN
ftr-460	130	1	and	and	CCONJ
ftr-460	130	2	d	d	AUX
ftr-460	130	3	agree	agree	VERB
ftr-460	130	4	to	to	PART
ftr-460	130	5	share	share	VERB
ftr-460	130	6	all	all	DET
ftr-460	130	7	book	book	NOUN
ftr-460	130	8	items	item	NOUN
ftr-460	130	9	equally	equally	ADV
ftr-460	130	10	.	.	PUNCT
ftr-460	131	1	upon	upon	SCONJ
ftr-460	131	2	formation	formation	NOUN
ftr-460	131	3	,	,	PUNCT
ftr-460	131	4	cd	cd	PROPN
ftr-460	131	5	's	's	PART
ftr-460	131	6	balance	balance	NOUN
ftr-460	131	7	sheet	sheet	NOUN
ftr-460	131	8	is	be	AUX
ftr-460	131	9	as	as	SCONJ
ftr-460	131	10	follows	follow	VERB
ftr-460	131	11	:	:	PUNCT
ftr-460	132	1	10	10	NUM
ftr-460	132	2	.	.	PUNCT
ftr-460	133	1	if	if	SCONJ
ftr-460	133	2	the	the	DET
ftr-460	133	3	partnership	partnership	NOUN
ftr-460	133	4	were	be	AUX
ftr-460	133	5	immediately	immediately	ADV
ftr-460	133	6	to	to	PART
ftr-460	133	7	liquidate	liquidate	VERB
ftr-460	133	8	.	.	PUNCT
ftr-460	134	1	distributing	distribute	VERB
ftr-460	134	2	cash	cash	NOUN
ftr-460	134	3	of	of	ADP
ftr-460	134	4	s85	s85	NOUN
ftr-460	134	5	to	to	ADP
ftr-460	134	6	each	each	DET
ftr-460	134	7	partner	partner	NOUN
ftr-460	134	8	,	,	PUNCT
ftr-460	134	9	a	a	PRON
ftr-460	134	10	would	would	AUX
ftr-460	134	11	recognize	recognize	VERB
ftr-460	134	12	gain	gain	NOUN
ftr-460	134	13	of	of	ADP
ftr-460	134	14	$	$	SYM
ftr-460	134	15	15	15	NUM
ftr-460	134	16	under	under	ADP
ftr-460	134	17	§	§	PROPN
ftr-460	134	18	731(a)(1	731(a)(1	NUM
ftr-460	134	19	)	)	PUNCT
ftr-460	134	20	,	,	PUNCT
ftr-460	134	21	and	and	CCONJ
ftr-460	134	22	b	b	NOUN
ftr-460	134	23	would	would	AUX
ftr-460	134	24	recognize	recognize	VERB
ftr-460	134	25	a	a	DET
ftr-460	134	26	s15	s15	ADJ
ftr-460	134	27	loss	loss	NOUN
ftr-460	134	28	under	under	ADP
ftr-460	134	29	§	§	PROPN
ftr-460	134	30	731	731	NUM
ftr-460	134	31	(	(	PUNCT
ftr-460	134	32	a)(2	a)(2	NOUN
ftr-460	134	33	)	)	PUNCT
ftr-460	134	34	.	.	PUNCT
ftr-460	135	1	similarly	similarly	ADV
ftr-460	135	2	,	,	PUNCT
ftr-460	135	3	if	if	SCONJ
ftr-460	135	4	either	either	DET
ftr-460	135	5	partnership	partnership	NOUN
ftr-460	135	6	interest	interest	NOUN
ftr-460	135	7	were	be	AUX
ftr-460	135	8	sold	sell	VERB
ftr-460	135	9	.	.	PUNCT
ftr-460	136	1	the	the	DET
ftr-460	136	2	selling	selling	NOUN
ftr-460	136	3	partner	partner	NOUN
ftr-460	136	4	would	would	AUX
ftr-460	136	5	recognize	recognize	VERB
ftr-460	136	6	deferred	deferred	ADJ
ftr-460	136	7	gain	gain	NOUN
ftr-460	136	8	or	or	CCONJ
ftr-460	136	9	loss	loss	NOUN
ftr-460	136	10	under	under	ADP
ftr-460	136	11	§	§	PROPN
ftr-460	136	12	741	741	NUM
ftr-460	136	13	.	.	PUNCT
ftr-460	136	14	19961	19961	NUM
ftr-460	136	15	florida	florida	PROPN
ftr-460	136	16	tax	tax	NOUN
ftr-460	136	17	review	review	NOUN
ftr-460	136	18	assets	asset	NOUN
ftr-460	136	19	liabilities	liability	NOUN
ftr-460	136	20	and	and	CCONJ
ftr-460	136	21	capital	capital	NOUN
ftr-460	136	22	basis	basis	NOUN
ftr-460	136	23	book	book	NOUN
ftr-460	136	24	equipment	equipment	NOUN
ftr-460	136	25	$	$	SYM
ftr-460	136	26	80	80	NUM
ftr-460	136	27	$	$	SYM
ftr-460	136	28	120	120	NUM
ftr-460	136	29	cash	cash	NOUN
ftr-460	136	30	120	120	NUM
ftr-460	136	31	120	120	NUM
ftr-460	136	32	$	$	SYM
ftr-460	136	33	200	200	NUM
ftr-460	136	34	$	$	SYM
ftr-460	136	35	240	240	NUM
ftr-460	136	36	capital	capital	NOUN
ftr-460	136	37	accounts	account	NOUN
ftr-460	136	38	tax	tax	NOUN
ftr-460	136	39	book	book	NOUN
ftr-460	136	40	a	a	DET
ftr-460	136	41	$	$	SYM
ftr-460	136	42	80	80	NUM
ftr-460	136	43	$	$	SYM
ftr-460	136	44	120	120	NUM
ftr-460	136	45	b	b	SYM
ftr-460	136	46	120	120	NUM
ftr-460	136	47	120	120	NUM
ftr-460	136	48	$	$	SYM
ftr-460	136	49	200	200	NUM
ftr-460	136	50	$	$	SYM
ftr-460	136	51	240	240	NUM
ftr-460	136	52	cd	cd	NOUN
ftr-460	136	53	must	must	AUX
ftr-460	136	54	recover	recover	VERB
ftr-460	136	55	its	its	PRON
ftr-460	136	56	transferred	transfer	VERB
ftr-460	136	57	tax	tax	NOUN
ftr-460	136	58	basis	basis	NOUN
ftr-460	136	59	in	in	ADP
ftr-460	136	60	the	the	DET
ftr-460	136	61	property	property	NOUN
ftr-460	136	62	over	over	ADP
ftr-460	136	63	the	the	DET
ftr-460	136	64	property	property	NOUN
ftr-460	136	65	's	's	PART
ftr-460	136	66	remaining	remain	VERB
ftr-460	136	67	recovery	recovery	NOUN
ftr-460	136	68	period	period	NOUN
ftr-460	136	69	,	,	PUNCT
ftr-460	136	70	using	use	VERB
ftr-460	136	71	the	the	DET
ftr-460	136	72	same	same	ADJ
ftr-460	136	73	method	method	NOUN
ftr-460	136	74	as	as	ADP
ftr-460	136	75	c	c	NOUN
ftr-460	136	76	,	,	PUNCT
ftr-460	136	77	the	the	DET
ftr-460	136	78	straight	straight	ADJ
ftr-460	136	79	line	line	NOUN
ftr-460	136	80	method	method	NOUN
ftr-460	136	81	.	.	PUNCT
ftr-460	136	82	"	"	PUNCT
ftr-460	137	1	its	its	PRON
ftr-460	137	2	book	book	NOUN
ftr-460	137	3	depreciation	depreciation	NOUN
ftr-460	137	4	must	must	AUX
ftr-460	137	5	be	be	AUX
ftr-460	137	6	computed	compute	VERB
ftr-460	137	7	at	at	ADP
ftr-460	137	8	the	the	DET
ftr-460	137	9	same	same	ADJ
ftr-460	137	10	rate	rate	NOUN
ftr-460	137	11	as	as	ADP
ftr-460	137	12	its	its	PRON
ftr-460	137	13	tax	tax	NOUN
ftr-460	137	14	depreciation	depreciation	NOUN
ftr-460	137	15	.	.	PUNCT
ftr-460	138	1	2	2	NUM
ftr-460	138	2	applying	apply	VERB
ftr-460	138	3	these	these	DET
ftr-460	138	4	rules	rule	NOUN
ftr-460	138	5	to	to	PART
ftr-460	138	6	example	example	VERB
ftr-460	138	7	ii	ii	PROPN
ftr-460	138	8	:	:	PUNCT
ftr-460	138	9	1	1	X
ftr-460	138	10	.	.	X
ftr-460	138	11	cd	cd	PROPN
ftr-460	138	12	must	must	AUX
ftr-460	138	13	recover	recover	VERB
ftr-460	138	14	its	its	PRON
ftr-460	138	15	$	$	SYM
ftr-460	138	16	80	80	NUM
ftr-460	138	17	tax	tax	NOUN
ftr-460	138	18	basis	basis	NOUN
ftr-460	138	19	using	use	VERB
ftr-460	138	20	the	the	DET
ftr-460	138	21	straight	straight	ADJ
ftr-460	138	22	line	line	NOUN
ftr-460	138	23	method	method	NOUN
ftr-460	138	24	over	over	ADP
ftr-460	138	25	its	its	PRON
ftr-460	138	26	remaining	remain	VERB
ftr-460	138	27	recovery	recovery	NOUN
ftr-460	138	28	period	period	NOUN
ftr-460	138	29	of	of	ADP
ftr-460	138	30	four	four	NUM
ftr-460	138	31	years	year	NOUN
ftr-460	138	32	(	(	PUNCT
ftr-460	138	33	$	$	SYM
ftr-460	138	34	20	20	NUM
ftr-460	138	35	per	per	ADP
ftr-460	138	36	year	year	NOUN
ftr-460	138	37	)	)	PUNCT
ftr-460	138	38	.	.	PUNCT
ftr-460	139	1	2	2	X
ftr-460	139	2	.	.	X
ftr-460	139	3	cd	cd	PROPN
ftr-460	139	4	therefore	therefore	ADV
ftr-460	139	5	must	must	AUX
ftr-460	139	6	also	also	ADV
ftr-460	139	7	recover	recover	VERB
ftr-460	139	8	its	its	PRON
ftr-460	139	9	$	$	SYM
ftr-460	139	10	120	120	NUM
ftr-460	139	11	book	book	NOUN
ftr-460	139	12	basis	basis	NOUN
ftr-460	139	13	using	use	VERB
ftr-460	139	14	the	the	DET
ftr-460	139	15	straight	straight	ADJ
ftr-460	139	16	line	line	NOUN
ftr-460	139	17	method	method	NOUN
ftr-460	139	18	over	over	ADP
ftr-460	139	19	four	four	NUM
ftr-460	139	20	years	year	NOUN
ftr-460	139	21	(	(	PUNCT
ftr-460	139	22	$	$	SYM
ftr-460	139	23	30	30	NUM
ftr-460	139	24	per	per	ADP
ftr-460	139	25	year	year	NOUN
ftr-460	139	26	)	)	PUNCT
ftr-460	139	27	.	.	PUNCT
ftr-460	140	1	consistent	consistent	ADJ
ftr-460	140	2	with	with	ADP
ftr-460	140	3	the	the	DET
ftr-460	140	4	general	general	ADJ
ftr-460	140	5	intent	intent	NOUN
ftr-460	140	6	of	of	ADP
ftr-460	140	7	the	the	DET
ftr-460	140	8	traditional	traditional	ADJ
ftr-460	140	9	method	method	NOUN
ftr-460	140	10	to	to	PART
ftr-460	140	11	treat	treat	VERB
ftr-460	140	12	noncontributing	noncontributing	NOUN
ftr-460	140	13	partners	partner	NOUN
ftr-460	140	14	as	as	SCONJ
ftr-460	140	15	if	if	SCONJ
ftr-460	140	16	each	each	PRON
ftr-460	140	17	purchased	purchase	VERB
ftr-460	140	18	an	an	DET
ftr-460	140	19	undivided	undivided	ADJ
ftr-460	140	20	interest	interest	NOUN
ftr-460	140	21	in	in	ADP
ftr-460	140	22	contributed	contribute	VERB
ftr-460	140	23	property	property	NOUN
ftr-460	140	24	for	for	ADP
ftr-460	140	25	cash	cash	NOUN
ftr-460	140	26	,	,	PUNCT
ftr-460	140	27	the	the	DET
ftr-460	140	28	noncontributing	noncontributing	NOUN
ftr-460	140	29	partners	partner	NOUN
ftr-460	140	30	are	be	AUX
ftr-460	140	31	allocated	allocate	VERB
ftr-460	140	32	(	(	PUNCT
ftr-460	140	33	if	if	SCONJ
ftr-460	140	34	possible	possible	ADJ
ftr-460	140	35	)	)	PUNCT
ftr-460	140	36	the	the	DET
ftr-460	140	37	same	same	ADJ
ftr-460	140	38	amount	amount	NOUN
ftr-460	140	39	of	of	ADP
ftr-460	140	40	cost	cost	NOUN
ftr-460	140	41	recovery	recovery	NOUN
ftr-460	140	42	for	for	ADP
ftr-460	140	43	tax	tax	NOUN
ftr-460	140	44	purposes	purpose	NOUN
ftr-460	140	45	as	as	SCONJ
ftr-460	140	46	they	they	PRON
ftr-460	140	47	are	be	AUX
ftr-460	140	48	for	for	ADP
ftr-460	140	49	book	book	NOUN
ftr-460	140	50	purposes	purpose	NOUN
ftr-460	140	51	.	.	PUNCT
ftr-460	141	1	if	if	SCONJ
ftr-460	141	2	the	the	DET
ftr-460	141	3	partnership	partnership	NOUN
ftr-460	141	4	's	's	PART
ftr-460	141	5	cost	cost	NOUN
ftr-460	141	6	recovery	recovery	NOUN
ftr-460	141	7	deduction	deduction	NOUN
ftr-460	141	8	exceeds	exceed	VERB
ftr-460	141	9	the	the	DET
ftr-460	141	10	noncontributors	noncontributor	NOUN
ftr-460	141	11	'	'	PART
ftr-460	141	12	book	book	NOUN
ftr-460	141	13	share	share	NOUN
ftr-460	141	14	,	,	PUNCT
ftr-460	141	15	the	the	DET
ftr-460	141	16	contributing	contribute	VERB
ftr-460	141	17	partners	partner	NOUN
ftr-460	141	18	are	be	AUX
ftr-460	141	19	allocated	allocate	VERB
ftr-460	141	20	the	the	DET
ftr-460	141	21	balance	balance	NOUN
ftr-460	141	22	.	.	PUNCT
ftr-460	142	1	on	on	ADP
ftr-460	142	2	the	the	DET
ftr-460	142	3	facts	fact	NOUN
ftr-460	142	4	of	of	ADP
ftr-460	142	5	example	example	NOUN
ftr-460	142	6	ii	ii	PROPN
ftr-460	142	7	,	,	PUNCT
ftr-460	142	8	since	since	SCONJ
ftr-460	142	9	each	each	DET
ftr-460	142	10	partner	partner	NOUN
ftr-460	142	11	is	be	AUX
ftr-460	142	12	entitled	entitle	VERB
ftr-460	142	13	to	to	ADP
ftr-460	142	14	$	$	SYM
ftr-460	142	15	15	15	NUM
ftr-460	142	16	of	of	ADP
ftr-460	142	17	depreciation	depreciation	NOUN
ftr-460	142	18	for	for	ADP
ftr-460	142	19	book	book	NOUN
ftr-460	142	20	purposes	purpose	NOUN
ftr-460	142	21	,	,	PUNCT
ftr-460	142	22	the	the	PRON
ftr-460	142	23	$	$	SYM
ftr-460	142	24	20	20	NUM
ftr-460	142	25	of	of	ADP
ftr-460	142	26	tax	tax	NOUN
ftr-460	142	27	depreciation	depreciation	NOUN
ftr-460	142	28	is	be	AUX
ftr-460	142	29	allocated	allocate	VERB
ftr-460	142	30	$	$	SYM
ftr-460	142	31	15	15	NUM
ftr-460	142	32	to	to	ADP
ftr-460	142	33	d	d	NOUN
ftr-460	142	34	and	and	CCONJ
ftr-460	142	35	$	$	SYM
ftr-460	142	36	5	5	NUM
ftr-460	142	37	to	to	ADP
ftr-460	142	38	c.	c.	NOUN
ftr-460	142	39	thus	thus	ADV
ftr-460	142	40	,	,	PUNCT
ftr-460	142	41	although	although	SCONJ
ftr-460	142	42	c	c	PROPN
ftr-460	142	43	and	and	CCONJ
ftr-460	142	44	d	d	X
ftr-460	142	45	have	have	VERB
ftr-460	142	46	the	the	DET
ftr-460	142	47	same	same	ADJ
ftr-460	142	48	book	book	NOUN
ftr-460	142	49	income	income	NOUN
ftr-460	142	50	,	,	PUNCT
ftr-460	142	51	c	c	PROPN
ftr-460	142	52	has	have	VERB
ftr-460	142	53	$	$	SYM
ftr-460	142	54	10	10	NUM
ftr-460	142	55	more	more	ADJ
ftr-460	142	56	taxable	taxable	ADJ
ftr-460	142	57	income	income	NOUN
ftr-460	142	58	than	than	ADP
ftr-460	142	59	d.	d.	PROPN
ftr-460	142	60	if	if	SCONJ
ftr-460	142	61	we	we	PRON
ftr-460	142	62	assume	assume	VERB
ftr-460	142	63	for	for	ADP
ftr-460	142	64	the	the	DET
ftr-460	142	65	moment	moment	NOUN
ftr-460	142	66	that	that	PRON
ftr-460	142	67	book	book	NOUN
ftr-460	142	68	income	income	NOUN
ftr-460	142	69	is	be	AUX
ftr-460	142	70	a	a	DET
ftr-460	142	71	surrogate	surrogate	NOUN
ftr-460	142	72	for	for	ADP
ftr-460	142	73	economic	economic	ADJ
ftr-460	142	74	income	income	NOUN
ftr-460	142	75	,	,	PUNCT
ftr-460	142	76	c	c	PROPN
ftr-460	142	77	is	be	AUX
ftr-460	142	78	overtaxed	overtax	VERB
ftr-460	142	79	by	by	ADP
ftr-460	142	80	$	$	SYM
ftr-460	142	81	10	10	NUM
ftr-460	142	82	each	each	DET
ftr-460	142	83	year	year	NOUN
ftr-460	142	84	.	.	PUNCT
ftr-460	143	1	in	in	ADP
ftr-460	143	2	this	this	DET
ftr-460	143	3	way	way	NOUN
ftr-460	143	4	,	,	PUNCT
ftr-460	143	5	c	c	PROPN
ftr-460	143	6	is	be	AUX
ftr-460	143	7	taxed	tax	VERB
ftr-460	143	8	on	on	ADP
ftr-460	143	9	the	the	DET
ftr-460	143	10	built	build	VERB
ftr-460	143	11	-	-	PUNCT
ftr-460	143	12	in	in	ADP
ftr-460	143	13	gain	gain	NOUN
ftr-460	143	14	over	over	ADP
ftr-460	143	15	the	the	DET
ftr-460	143	16	life	life	NOUN
ftr-460	143	17	of	of	ADP
ftr-460	143	18	the	the	DET
ftr-460	143	19	property	property	NOUN
ftr-460	143	20	.	.	PUNCT
ftr-460	144	1	after	after	ADP
ftr-460	144	2	four	four	NUM
ftr-460	144	3	years	year	NOUN
ftr-460	144	4	,	,	PUNCT
ftr-460	144	5	c	c	PROPN
ftr-460	144	6	has	have	AUX
ftr-460	144	7	taken	take	VERB
ftr-460	144	8	into	into	ADP
ftr-460	144	9	account	account	NOUN
ftr-460	144	10	all	all	DET
ftr-460	144	11	$	$	SYM
ftr-460	144	12	40	40	NUM
ftr-460	144	13	of	of	ADP
ftr-460	144	14	built	build	VERB
ftr-460	144	15	-	-	PUNCT
ftr-460	144	16	in	in	ADP
ftr-460	144	17	gain	gain	NOUN
ftr-460	144	18	,	,	PUNCT
ftr-460	144	19	and	and	CCONJ
ftr-460	144	20	the	the	DET
ftr-460	144	21	difference	difference	NOUN
ftr-460	144	22	between	between	ADP
ftr-460	144	23	the	the	DET
ftr-460	144	24	property	property	NOUN
ftr-460	144	25	's	's	PART
ftr-460	144	26	book	book	NOUN
ftr-460	144	27	value	value	NOUN
ftr-460	144	28	and	and	CCONJ
ftr-460	144	29	tax	tax	NOUN
ftr-460	144	30	basis	basis	NOUN
ftr-460	144	31	has	have	AUX
ftr-460	144	32	been	be	AUX
ftr-460	144	33	entirely	entirely	ADV
ftr-460	144	34	eliminated	eliminate	VERB
ftr-460	144	35	.	.	PUNCT
ftr-460	145	1	11	11	NUM
ftr-460	145	2	.	.	PUNCT
ftr-460	146	1	irc	irc	PROPN
ftr-460	146	2	§	§	PROPN
ftr-460	146	3	168(i)(7	168(i)(7	NUM
ftr-460	146	4	)	)	PUNCT
ftr-460	146	5	.	.	PUNCT
ftr-460	147	1	12	12	NUM
ftr-460	147	2	.	.	PUNCT
ftr-460	147	3	regs	regs	PROPN
ftr-460	147	4	.	.	PUNCT
ftr-460	148	1	§	§	PROPN
ftr-460	148	2	1.704	1.704	NUM
ftr-460	148	3	-	-	NUM
ftr-460	148	4	1(b)(2)(iv)(g)(3	1(b)(2)(iv)(g)(3	NUM
ftr-460	148	5	)	)	PUNCT
ftr-460	148	6	.	.	PUNCT
ftr-460	149	1	a	a	DET
ftr-460	149	2	partnership	partnership	NOUN
ftr-460	149	3	that	that	PRON
ftr-460	149	4	does	do	AUX
ftr-460	149	5	not	not	PART
ftr-460	149	6	maintain	maintain	VERB
ftr-460	149	7	its	its	PRON
ftr-460	149	8	capital	capital	NOUN
ftr-460	149	9	accounts	account	NOUN
ftr-460	149	10	under	under	ADP
ftr-460	149	11	the	the	DET
ftr-460	149	12	safe	safe	ADJ
ftr-460	149	13	harbor	harbor	NOUN
ftr-460	149	14	rules	rule	NOUN
ftr-460	149	15	of	of	ADP
ftr-460	149	16	§	§	PROPN
ftr-460	149	17	1.704	1.704	NUM
ftr-460	149	18	-	-	SYM
ftr-460	149	19	1(b)(2)(iv	1(b)(2)(iv	NUM
ftr-460	149	20	)	)	PUNCT
ftr-460	149	21	must	must	AUX
ftr-460	149	22	,	,	PUNCT
ftr-460	149	23	for	for	ADP
ftr-460	149	24	purposes	purpose	NOUN
ftr-460	149	25	of	of	ADP
ftr-460	149	26	§	§	PROPN
ftr-460	149	27	704(c	704(c	PROPN
ftr-460	149	28	)	)	PUNCT
ftr-460	149	29	,	,	PUNCT
ftr-460	149	30	use	use	VERB
ftr-460	149	31	book	book	NOUN
ftr-460	149	32	capital	capital	NOUN
ftr-460	149	33	accounts	account	NOUN
ftr-460	149	34	applying	apply	VERB
ftr-460	149	35	the	the	DET
ftr-460	149	36	same	same	ADJ
ftr-460	149	37	principles	principle	NOUN
ftr-460	149	38	.	.	PUNCT
ftr-460	150	1	regs	reg	NOUN
ftr-460	150	2	.	.	PUNCT
ftr-460	151	1	§	§	PROPN
ftr-460	151	2	1.704	1.704	NUM
ftr-460	151	3	-	-	NUM
ftr-460	151	4	3(a)(3	3(a)(3	NUM
ftr-460	151	5	)	)	PUNCT
ftr-460	151	6	.	.	PUNCT
ftr-460	152	1	however	however	ADV
ftr-460	152	2	,	,	PUNCT
ftr-460	152	3	it	it	PRON
ftr-460	152	4	is	be	AUX
ftr-460	152	5	not	not	PART
ftr-460	152	6	clear	clear	ADJ
ftr-460	152	7	whether	whether	SCONJ
ftr-460	152	8	the	the	DET
ftr-460	152	9	book	book	NOUN
ftr-460	152	10	depreciation	depreciation	NOUN
ftr-460	152	11	rules	rule	NOUN
ftr-460	152	12	are	be	AUX
ftr-460	152	13	among	among	ADP
ftr-460	152	14	the	the	DET
ftr-460	152	15	principles	principle	NOUN
ftr-460	152	16	that	that	PRON
ftr-460	152	17	must	must	AUX
ftr-460	152	18	be	be	AUX
ftr-460	152	19	followed	follow	VERB
ftr-460	152	20	.	.	PUNCT
ftr-460	153	1	for	for	ADP
ftr-460	153	2	this	this	DET
ftr-460	153	3	reason	reason	NOUN
ftr-460	153	4	,	,	PUNCT
ftr-460	153	5	i	i	PRON
ftr-460	153	6	assume	assume	VERB
ftr-460	153	7	that	that	SCONJ
ftr-460	153	8	cd	cd	PROPN
ftr-460	153	9	has	have	AUX
ftr-460	153	10	chosen	choose	VERB
ftr-460	153	11	to	to	PART
ftr-460	153	12	follow	follow	VERB
ftr-460	153	13	the	the	DET
ftr-460	153	14	safe	safe	ADJ
ftr-460	153	15	harbor	harbor	NOUN
ftr-460	153	16	rules	rule	NOUN
ftr-460	153	17	.	.	PUNCT
ftr-460	154	1	[	[	X
ftr-460	154	2	vol	vol	NOUN
ftr-460	154	3	.	.	PUNCT
ftr-460	154	4	3:3	3:3	NUM
ftr-460	154	5	use	use	NOUN
ftr-460	154	6	and	and	CCONJ
ftr-460	154	7	abuse	abuse	NOUN
ftr-460	154	8	of	of	ADP
ftr-460	154	9	section	section	NOUN
ftr-460	154	10	704(c	704(c	PROPN
ftr-460	154	11	)	)	PUNCT
ftr-460	154	12	when	when	SCONJ
ftr-460	154	13	tax	tax	NOUN
ftr-460	154	14	basis	basis	NOUN
ftr-460	154	15	is	be	AUX
ftr-460	154	16	less	less	ADJ
ftr-460	154	17	than	than	ADP
ftr-460	154	18	the	the	DET
ftr-460	154	19	noncontributor	noncontributor	NOUN
ftr-460	154	20	's	's	PART
ftr-460	154	21	share	share	NOUN
ftr-460	154	22	of	of	ADP
ftr-460	154	23	book	book	NOUN
ftr-460	154	24	basis	basis	NOUN
ftr-460	154	25	,	,	PUNCT
ftr-460	154	26	the	the	DET
ftr-460	154	27	ceiling	ceiling	NOUN
ftr-460	154	28	rule	rule	NOUN
ftr-460	154	29	prevents	prevent	VERB
ftr-460	154	30	the	the	DET
ftr-460	154	31	traditional	traditional	ADJ
ftr-460	154	32	method	method	NOUN
ftr-460	154	33	from	from	ADP
ftr-460	154	34	completely	completely	ADV
ftr-460	154	35	eliminating	eliminate	VERB
ftr-460	154	36	the	the	DET
ftr-460	154	37	contributor	contributor	NOUN
ftr-460	154	38	's	's	PART
ftr-460	154	39	book	book	NOUN
ftr-460	154	40	/	/	SYM
ftr-460	154	41	tax	tax	NOUN
ftr-460	154	42	disparity	disparity	NOUN
ftr-460	154	43	,	,	PUNCT
ftr-460	154	44	and	and	CCONJ
ftr-460	154	45	shifts	shift	NOUN
ftr-460	154	46	some	some	PRON
ftr-460	154	47	of	of	ADP
ftr-460	154	48	the	the	DET
ftr-460	154	49	built	build	VERB
ftr-460	154	50	-	-	PUNCT
ftr-460	154	51	in	in	ADP
ftr-460	154	52	gain	gain	NOUN
ftr-460	154	53	to	to	ADP
ftr-460	154	54	the	the	DET
ftr-460	154	55	noncontributing	noncontributing	PROPN
ftr-460	154	56	partner	partner	NOUN
ftr-460	154	57	.	.	PUNCT
ftr-460	155	1	in	in	ADP
ftr-460	155	2	those	those	DET
ftr-460	155	3	circumstances	circumstance	NOUN
ftr-460	155	4	,	,	PUNCT
ftr-460	155	5	there	there	PRON
ftr-460	155	6	is	be	VERB
ftr-460	155	7	insufficient	insufficient	ADJ
ftr-460	155	8	tax	tax	NOUN
ftr-460	155	9	depreciation	depreciation	NOUN
ftr-460	155	10	to	to	PART
ftr-460	155	11	allocate	allocate	VERB
ftr-460	155	12	to	to	ADP
ftr-460	155	13	the	the	DET
ftr-460	155	14	noncontributing	noncontributing	PROPN
ftr-460	155	15	partner	partner	NOUN
ftr-460	155	16	.	.	PUNCT
ftr-460	156	1	example	example	PROPN
ftr-460	156	2	ii	ii	PROPN
ftr-460	156	3	,	,	PUNCT
ftr-460	156	4	variation	variation	NOUN
ftr-460	156	5	1	1	NUM
ftr-460	156	6	:	:	PUNCT
ftr-460	156	7	c	c	X
ftr-460	156	8	's	's	PART
ftr-460	156	9	adjusted	adjust	VERB
ftr-460	156	10	basis	basis	NOUN
ftr-460	156	11	for	for	ADP
ftr-460	156	12	the	the	DET
ftr-460	156	13	equipment	equipment	NOUN
ftr-460	156	14	at	at	ADP
ftr-460	156	15	the	the	DET
ftr-460	156	16	time	time	NOUN
ftr-460	156	17	of	of	ADP
ftr-460	156	18	contribution	contribution	NOUN
ftr-460	156	19	,	,	PUNCT
ftr-460	156	20	and	and	CCONJ
ftr-460	156	21	hence	hence	ADV
ftr-460	156	22	cd	cd	PROPN
ftr-460	156	23	's	's	PART
ftr-460	156	24	initial	initial	ADJ
ftr-460	156	25	adjusted	adjusted	ADJ
ftr-460	156	26	basis	basis	NOUN
ftr-460	156	27	,	,	PUNCT
ftr-460	156	28	is	be	AUX
ftr-460	156	29	$	$	SYM
ftr-460	156	30	40	40	NUM
ftr-460	156	31	.	.	PUNCT
ftr-460	157	1	thus	thus	ADV
ftr-460	157	2	,	,	PUNCT
ftr-460	157	3	cd	cd	PROPN
ftr-460	157	4	is	be	AUX
ftr-460	157	5	permitted	permit	VERB
ftr-460	157	6	only	only	ADV
ftr-460	157	7	$	$	SYM
ftr-460	157	8	10	10	NUM
ftr-460	157	9	of	of	ADP
ftr-460	157	10	annual	annual	ADJ
ftr-460	157	11	depreciation	depreciation	NOUN
ftr-460	157	12	for	for	ADP
ftr-460	157	13	tax	tax	NOUN
ftr-460	157	14	purposes	purpose	NOUN
ftr-460	157	15	.	.	PUNCT
ftr-460	158	1	for	for	ADP
ftr-460	158	2	each	each	PRON
ftr-460	158	3	of	of	ADP
ftr-460	158	4	its	its	PRON
ftr-460	158	5	first	first	ADJ
ftr-460	158	6	four	four	NUM
ftr-460	158	7	years	year	NOUN
ftr-460	158	8	,	,	PUNCT
ftr-460	158	9	cd	cd	PROPN
ftr-460	158	10	has	have	VERB
ftr-460	158	11	s20	s20	NOUN
ftr-460	158	12	of	of	ADP
ftr-460	158	13	ordinary	ordinary	ADJ
ftr-460	158	14	business	business	NOUN
ftr-460	158	15	income	income	NOUN
ftr-460	158	16	before	before	ADP
ftr-460	158	17	taking	take	VERB
ftr-460	158	18	depreciation	depreciation	NOUN
ftr-460	158	19	into	into	ADP
ftr-460	158	20	account	account	NOUN
ftr-460	158	21	.	.	PUNCT
ftr-460	159	1	although	although	SCONJ
ftr-460	159	2	d	d	PROPN
ftr-460	159	3	's	's	PART
ftr-460	159	4	share	share	NOUN
ftr-460	159	5	of	of	ADP
ftr-460	159	6	the	the	DET
ftr-460	159	7	equipment	equipment	NOUN
ftr-460	159	8	's	's	PART
ftr-460	159	9	initial	initial	ADJ
ftr-460	159	10	book	book	NOUN
ftr-460	159	11	value	value	NOUN
ftr-460	159	12	is	be	AUX
ftr-460	159	13	s60	s60	NOUN
ftr-460	159	14	,	,	PUNCT
ftr-460	159	15	the	the	DET
ftr-460	159	16	total	total	ADJ
ftr-460	159	17	tax	tax	NOUN
ftr-460	159	18	depreciation	depreciation	NOUN
ftr-460	159	19	available	available	ADJ
ftr-460	159	20	under	under	ADP
ftr-460	159	21	the	the	DET
ftr-460	159	22	ceiling	ceiling	NOUN
ftr-460	159	23	rule	rule	NOUN
ftr-460	159	24	is	be	AUX
ftr-460	159	25	the	the	DET
ftr-460	159	26	s40	s40	NOUN
ftr-460	159	27	tax	tax	NOUN
ftr-460	159	28	basis	basis	NOUN
ftr-460	159	29	at	at	ADP
ftr-460	159	30	the	the	DET
ftr-460	159	31	time	time	NOUN
ftr-460	159	32	of	of	ADP
ftr-460	159	33	contribution	contribution	NOUN
ftr-460	159	34	.	.	PUNCT
ftr-460	160	1	thus	thus	ADV
ftr-460	160	2	,	,	PUNCT
ftr-460	160	3	it	it	PRON
ftr-460	160	4	will	will	AUX
ftr-460	160	5	be	be	AUX
ftr-460	160	6	impossible	impossible	ADJ
ftr-460	160	7	to	to	PART
ftr-460	160	8	treat	treat	VERB
ftr-460	160	9	d	d	NOUN
ftr-460	160	10	as	as	SCONJ
ftr-460	160	11	though	though	SCONJ
ftr-460	160	12	she	she	PRON
ftr-460	160	13	purchased	purchase	VERB
ftr-460	160	14	an	an	DET
ftr-460	160	15	undivided	undivided	ADJ
ftr-460	160	16	interest	interest	NOUN
ftr-460	160	17	in	in	ADP
ftr-460	160	18	the	the	DET
ftr-460	160	19	property	property	NOUN
ftr-460	160	20	.	.	PUNCT
ftr-460	161	1	although	although	SCONJ
ftr-460	161	2	cd	cd	PROPN
ftr-460	161	3	still	still	ADV
ftr-460	161	4	has	have	VERB
ftr-460	161	5	$	$	SYM
ftr-460	161	6	30	30	NUM
ftr-460	161	7	of	of	ADP
ftr-460	161	8	annual	annual	ADJ
ftr-460	161	9	book	book	NOUN
ftr-460	161	10	depreciation	depreciation	NOUN
ftr-460	161	11	,	,	PUNCT
ftr-460	161	12	$	$	SYM
ftr-460	161	13	15	15	NUM
ftr-460	161	14	of	of	ADP
ftr-460	161	15	which	which	PRON
ftr-460	161	16	is	be	AUX
ftr-460	161	17	allocable	allocable	ADJ
ftr-460	161	18	to	to	ADP
ftr-460	161	19	d	d	PROPN
ftr-460	161	20	,	,	PUNCT
ftr-460	161	21	cd	cd	PROPN
ftr-460	161	22	only	only	ADV
ftr-460	161	23	has	have	VERB
ftr-460	161	24	$	$	SYM
ftr-460	161	25	10	10	NUM
ftr-460	161	26	of	of	ADP
ftr-460	161	27	annual	annual	ADJ
ftr-460	161	28	tax	tax	NOUN
ftr-460	161	29	depreciation	depreciation	NOUN
ftr-460	161	30	.	.	PUNCT
ftr-460	162	1	under	under	ADP
ftr-460	162	2	the	the	DET
ftr-460	162	3	traditional	traditional	ADJ
ftr-460	162	4	method	method	NOUN
ftr-460	162	5	,	,	PUNCT
ftr-460	162	6	all	all	PRON
ftr-460	162	7	of	of	ADP
ftr-460	162	8	this	this	DET
ftr-460	162	9	$	$	SYM
ftr-460	162	10	10	10	NUM
ftr-460	162	11	is	be	AUX
ftr-460	162	12	allocated	allocate	VERB
ftr-460	162	13	to	to	ADP
ftr-460	162	14	d.	d.	PROPN
ftr-460	162	15	nevertheless	nevertheless	ADV
ftr-460	162	16	,	,	PUNCT
ftr-460	162	17	since	since	SCONJ
ftr-460	162	18	this	this	DET
ftr-460	162	19	allocation	allocation	NOUN
ftr-460	162	20	is	be	AUX
ftr-460	162	21	insufficient	insufficient	ADJ
ftr-460	162	22	to	to	PART
ftr-460	162	23	match	match	VERB
ftr-460	162	24	d	d	PROPN
ftr-460	162	25	's	's	PART
ftr-460	162	26	share	share	NOUN
ftr-460	162	27	of	of	ADP
ftr-460	162	28	book	book	NOUN
ftr-460	162	29	depreciation	depreciation	NOUN
ftr-460	162	30	,	,	PUNCT
ftr-460	162	31	it	it	PRON
ftr-460	162	32	creates	create	VERB
ftr-460	162	33	a	a	DET
ftr-460	162	34	disparity	disparity	NOUN
ftr-460	162	35	between	between	ADP
ftr-460	162	36	d	d	PROPN
ftr-460	162	37	's	's	PART
ftr-460	162	38	tax	tax	NOUN
ftr-460	162	39	and	and	CCONJ
ftr-460	162	40	book	book	NOUN
ftr-460	162	41	capital	capital	NOUN
ftr-460	162	42	accounts	account	NOUN
ftr-460	162	43	that	that	PRON
ftr-460	162	44	will	will	AUX
ftr-460	162	45	grow	grow	VERB
ftr-460	162	46	at	at	ADP
ftr-460	162	47	the	the	DET
ftr-460	162	48	rate	rate	NOUN
ftr-460	162	49	of	of	ADP
ftr-460	162	50	$	$	SYM
ftr-460	162	51	5	5	NUM
ftr-460	162	52	per	per	ADP
ftr-460	162	53	year	year	NOUN
ftr-460	162	54	.	.	PUNCT
ftr-460	163	1	after	after	ADP
ftr-460	163	2	the	the	DET
ftr-460	163	3	first	first	ADJ
ftr-460	163	4	year	year	NOUN
ftr-460	163	5	,	,	PUNCT
ftr-460	163	6	the	the	DET
ftr-460	163	7	partners	partner	NOUN
ftr-460	163	8	'	'	PART
ftr-460	163	9	capital	capital	NOUN
ftr-460	163	10	accounts	account	NOUN
ftr-460	163	11	are	be	AUX
ftr-460	163	12	as	as	SCONJ
ftr-460	163	13	follows	follow	VERB
ftr-460	163	14	:	:	PUNCT
ftr-460	163	15	c	c	NOUN
ftr-460	163	16	d	d	NOUN
ftr-460	163	17	book	book	NOUN
ftr-460	163	18	tax	tax	NOUN
ftr-460	163	19	book	book	NOUN
ftr-460	163	20	tax	tax	NOUN
ftr-460	163	21	initial	initial	ADJ
ftr-460	163	22	balance	balance	NOUN
ftr-460	163	23	$	$	SYM
ftr-460	163	24	120	120	NUM
ftr-460	163	25	$	$	SYM
ftr-460	163	26	40	40	NUM
ftr-460	163	27	$	$	SYM
ftr-460	163	28	120	120	NUM
ftr-460	163	29	$	$	SYM
ftr-460	163	30	120	120	NUM
ftr-460	163	31	depreciation	depreciation	NOUN
ftr-460	163	32	(	(	PUNCT
ftr-460	163	33	15	15	NUM
ftr-460	163	34	)	)	PUNCT
ftr-460	163	35	(	(	PUNCT
ftr-460	163	36	15	15	NUM
ftr-460	163	37	)	)	PUNCT
ftr-460	163	38	(	(	PUNCT
ftr-460	163	39	10	10	NUM
ftr-460	163	40	)	)	PUNCT
ftr-460	163	41	ordinary	ordinary	ADJ
ftr-460	163	42	income	income	NOUN
ftr-460	163	43	10	10	NUM
ftr-460	163	44	10	10	NUM
ftr-460	163	45	10	10	NUM
ftr-460	163	46	10	10	NUM
ftr-460	163	47	$	$	SYM
ftr-460	163	48	115	115	NUM
ftr-460	163	49	$	$	SYM
ftr-460	163	50	50	50	NUM
ftr-460	163	51	$	$	SYM
ftr-460	163	52	115	115	NUM
ftr-460	163	53	$	$	SYM
ftr-460	163	54	120	120	NUM
ftr-460	163	55	the	the	DET
ftr-460	163	56	$	$	SYM
ftr-460	163	57	5	5	NUM
ftr-460	163	58	disparity	disparity	NOUN
ftr-460	163	59	that	that	PRON
ftr-460	163	60	has	have	AUX
ftr-460	163	61	been	be	AUX
ftr-460	163	62	created	create	VERB
ftr-460	163	63	in	in	ADP
ftr-460	163	64	d	d	PROPN
ftr-460	163	65	's	's	PART
ftr-460	163	66	capital	capital	NOUN
ftr-460	163	67	accounts	account	NOUN
ftr-460	163	68	will	will	AUX
ftr-460	163	69	grow	grow	VERB
ftr-460	163	70	to	to	ADP
ftr-460	163	71	$	$	SYM
ftr-460	163	72	20	20	NUM
ftr-460	163	73	after	after	ADP
ftr-460	163	74	four	four	NUM
ftr-460	163	75	years	year	NOUN
ftr-460	163	76	.	.	PUNCT
ftr-460	164	1	in	in	ADP
ftr-460	164	2	effect	effect	NOUN
ftr-460	164	3	,	,	PUNCT
ftr-460	164	4	the	the	DET
ftr-460	164	5	ceiling	ceiling	NOUN
ftr-460	164	6	rule	rule	NOUN
ftr-460	164	7	causes	cause	VERB
ftr-460	164	8	d	d	NOUN
ftr-460	164	9	to	to	PART
ftr-460	164	10	be	be	AUX
ftr-460	164	11	overtaxed	overtax	VERB
ftr-460	164	12	in	in	ADP
ftr-460	164	13	the	the	DET
ftr-460	164	14	amount	amount	NOUN
ftr-460	164	15	of	of	ADP
ftr-460	164	16	$	$	SYM
ftr-460	164	17	5	5	NUM
ftr-460	164	18	per	per	ADP
ftr-460	164	19	year	year	NOUN
ftr-460	164	20	for	for	ADP
ftr-460	164	21	four	four	NUM
ftr-460	164	22	years	year	NOUN
ftr-460	164	23	,	,	PUNCT
ftr-460	164	24	thereby	thereby	ADV
ftr-460	164	25	taxing	tax	VERB
ftr-460	164	26	d	d	PROPN
ftr-460	164	27	on	on	ADP
ftr-460	164	28	a	a	DET
ftr-460	164	29	portion	portion	NOUN
ftr-460	164	30	of	of	ADP
ftr-460	164	31	c	c	PROPN
ftr-460	164	32	's	's	PART
ftr-460	164	33	built	build	VERB
ftr-460	164	34	-	-	PUNCT
ftr-460	164	35	in	in	ADP
ftr-460	164	36	gain	gain	NOUN
ftr-460	164	37	.	.	PUNCT
ftr-460	165	1	resolution	resolution	NOUN
ftr-460	165	2	of	of	ADP
ftr-460	165	3	these	these	DET
ftr-460	165	4	disparities	disparity	NOUN
ftr-460	165	5	is	be	AUX
ftr-460	165	6	deferred	defer	VERB
ftr-460	165	7	until	until	ADP
ftr-460	165	8	the	the	DET
ftr-460	165	9	liquidation	liquidation	NOUN
ftr-460	165	10	of	of	ADP
ftr-460	165	11	the	the	DET
ftr-460	165	12	partnership	partnership	NOUN
ftr-460	165	13	or	or	CCONJ
ftr-460	165	14	a	a	DET
ftr-460	165	15	sale	sale	NOUN
ftr-460	165	16	of	of	ADP
ftr-460	165	17	the	the	DET
ftr-460	165	18	partnership	partnership	NOUN
ftr-460	165	19	interests	interest	NOUN
ftr-460	165	20	.	.	PUNCT
ftr-460	166	1	c.	c.	PROPN
ftr-460	166	2	whence	whence	SCONJ
ftr-460	166	3	the	the	DET
ftr-460	166	4	ceiling	ceiling	NOUN
ftr-460	166	5	rule	rule	NOUN
ftr-460	166	6	?	?	PUNCT
ftr-460	167	1	before	before	ADP
ftr-460	167	2	the	the	DET
ftr-460	167	3	enactment	enactment	NOUN
ftr-460	167	4	of	of	ADP
ftr-460	167	5	subchapter	subchapter	NOUN
ftr-460	167	6	k	k	PROPN
ftr-460	167	7	as	as	ADP
ftr-460	167	8	part	part	NOUN
ftr-460	167	9	of	of	ADP
ftr-460	167	10	the	the	DET
ftr-460	167	11	internal	internal	ADJ
ftr-460	167	12	revenue	revenue	NOUN
ftr-460	167	13	code	code	NOUN
ftr-460	167	14	of	of	ADP
ftr-460	167	15	1954	1954	NUM
ftr-460	167	16	,	,	PUNCT
ftr-460	167	17	there	there	PRON
ftr-460	167	18	was	be	VERB
ftr-460	167	19	significant	significant	ADJ
ftr-460	167	20	confusion	confusion	NOUN
ftr-460	167	21	over	over	ADP
ftr-460	167	22	the	the	DET
ftr-460	167	23	appropriate	appropriate	ADJ
ftr-460	167	24	treatment	treatment	NOUN
ftr-460	167	25	19961	19961	NUM
ftr-460	167	26	florida	florida	PROPN
ftr-460	167	27	tax	tax	NOUN
ftr-460	167	28	review	review	NOUN
ftr-460	167	29	of	of	ADP
ftr-460	167	30	contributed	contribute	VERB
ftr-460	167	31	property	property	NOUN
ftr-460	167	32	.	.	PUNCT
ftr-460	168	1	3	3	NUM
ftr-460	168	2	the	the	DET
ftr-460	168	3	source	source	NOUN
ftr-460	168	4	of	of	ADP
ftr-460	168	5	the	the	DET
ftr-460	168	6	confusion	confusion	NOUN
ftr-460	168	7	was	be	AUX
ftr-460	168	8	the	the	DET
ftr-460	168	9	unresolved	unresolved	ADJ
ftr-460	168	10	dichotomy	dichotomy	NOUN
ftr-460	168	11	between	between	ADP
ftr-460	168	12	taxing	tax	VERB
ftr-460	168	13	partnerships	partnership	NOUN
ftr-460	168	14	as	as	ADP
ftr-460	168	15	separate	separate	ADJ
ftr-460	168	16	entities	entity	NOUN
ftr-460	168	17	or	or	CCONJ
ftr-460	168	18	as	as	ADP
ftr-460	168	19	aggregates	aggregate	NOUN
ftr-460	168	20	of	of	ADP
ftr-460	168	21	their	their	PRON
ftr-460	168	22	partners	partner	NOUN
ftr-460	168	23	.	.	PUNCT
ftr-460	169	1	4	4	NUM
ftr-460	169	2	under	under	ADP
ftr-460	169	3	a	a	DET
ftr-460	169	4	pure	pure	ADJ
ftr-460	169	5	entity	entity	NOUN
ftr-460	169	6	approach	approach	NOUN
ftr-460	169	7	,	,	PUNCT
ftr-460	169	8	built	build	VERB
ftr-460	169	9	-	-	PUNCT
ftr-460	169	10	in	in	ADP
ftr-460	169	11	gain	gain	NOUN
ftr-460	169	12	and	and	CCONJ
ftr-460	169	13	loss	loss	NOUN
ftr-460	169	14	from	from	ADP
ftr-460	169	15	contributed	contributed	ADJ
ftr-460	169	16	property	property	NOUN
ftr-460	169	17	would	would	AUX
ftr-460	169	18	be	be	AUX
ftr-460	169	19	allocated	allocate	VERB
ftr-460	169	20	consistently	consistently	ADV
ftr-460	169	21	with	with	ADP
ftr-460	169	22	all	all	DET
ftr-460	169	23	other	other	ADJ
ftr-460	169	24	gains	gain	NOUN
ftr-460	169	25	and	and	CCONJ
ftr-460	169	26	losses	loss	NOUN
ftr-460	169	27	,	,	PUNCT
ftr-460	169	28	making	make	VERB
ftr-460	169	29	no	no	DET
ftr-460	169	30	attempt	attempt	NOUN
ftr-460	169	31	to	to	PART
ftr-460	169	32	trace	trace	VERB
ftr-460	169	33	precontribution	precontribution	NOUN
ftr-460	169	34	gain	gain	NOUN
ftr-460	169	35	or	or	CCONJ
ftr-460	169	36	loss	loss	NOUN
ftr-460	169	37	to	to	ADP
ftr-460	169	38	the	the	DET
ftr-460	169	39	contributing	contribute	VERB
ftr-460	169	40	partner	partner	NOUN
ftr-460	169	41	.	.	PUNCT
ftr-460	170	1	under	under	ADP
ftr-460	170	2	a	a	DET
ftr-460	170	3	pure	pure	ADJ
ftr-460	170	4	aggregate	aggregate	ADJ
ftr-460	170	5	approach	approach	NOUN
ftr-460	170	6	,	,	PUNCT
ftr-460	170	7	the	the	DET
ftr-460	170	8	noncontributing	noncontributing	PROPN
ftr-460	170	9	partner	partner	NOUN
ftr-460	170	10	would	would	AUX
ftr-460	170	11	be	be	AUX
ftr-460	170	12	treated	treat	VERB
ftr-460	170	13	as	as	SCONJ
ftr-460	170	14	though	though	SCONJ
ftr-460	170	15	he	he	PRON
ftr-460	170	16	had	have	AUX
ftr-460	170	17	purchased	purchase	VERB
ftr-460	170	18	an	an	DET
ftr-460	170	19	undivided	undivided	ADJ
ftr-460	170	20	interest	interest	NOUN
ftr-460	170	21	in	in	ADP
ftr-460	170	22	the	the	DET
ftr-460	170	23	property	property	NOUN
ftr-460	170	24	for	for	ADP
ftr-460	170	25	cash	cash	NOUN
ftr-460	170	26	,	,	PUNCT
ftr-460	170	27	essentially	essentially	ADV
ftr-460	170	28	giving	give	VERB
ftr-460	170	29	the	the	DET
ftr-460	170	30	noncontributor	noncontributor	NOUN
ftr-460	170	31	a	a	DET
ftr-460	170	32	cost	cost	NOUN
ftr-460	170	33	basis	basis	NOUN
ftr-460	170	34	in	in	ADP
ftr-460	170	35	the	the	DET
ftr-460	170	36	contributed	contribute	VERB
ftr-460	170	37	property	property	NOUN
ftr-460	170	38	,	,	PUNCT
ftr-460	170	39	even	even	ADV
ftr-460	170	40	if	if	SCONJ
ftr-460	170	41	the	the	DET
ftr-460	170	42	transferred	transfer	VERB
ftr-460	170	43	basis	basis	NOUN
ftr-460	170	44	from	from	ADP
ftr-460	170	45	the	the	DET
ftr-460	170	46	contributing	contribute	VERB
ftr-460	170	47	partner	partner	NOUN
ftr-460	170	48	is	be	AUX
ftr-460	170	49	less	less	ADJ
ftr-460	170	50	.	.	PUNCT
ftr-460	171	1	methods	method	NOUN
ftr-460	171	2	based	base	VERB
ftr-460	171	3	on	on	ADP
ftr-460	171	4	the	the	DET
ftr-460	171	5	aggregate	aggregate	ADJ
ftr-460	171	6	approach	approach	NOUN
ftr-460	171	7	were	be	AUX
ftr-460	171	8	coined	coin	VERB
ftr-460	171	9	"	"	PUNCT
ftr-460	171	10	deferred	deferred	ADJ
ftr-460	171	11	sale	sale	NOUN
ftr-460	171	12	"	"	PUNCT
ftr-460	171	13	or	or	CCONJ
ftr-460	171	14	"	"	PUNCT
ftr-460	171	15	credited	credited	ADJ
ftr-460	171	16	value	value	NOUN
ftr-460	171	17	"	"	PUNCT
ftr-460	171	18	approaches	approach	NOUN
ftr-460	171	19	.	.	PUNCT
ftr-460	172	1	the	the	DET
ftr-460	172	2	first	first	ADJ
ftr-460	172	3	was	be	AUX
ftr-460	172	4	published	publish	VERB
ftr-460	172	5	in	in	ADP
ftr-460	172	6	1932	1932	NUM
ftr-460	172	7	,	,	PUNCT
ftr-460	172	8	in	in	ADP
ftr-460	172	9	a	a	DET
ftr-460	172	10	general	general	ADJ
ftr-460	172	11	counsel	counsel	NOUN
ftr-460	172	12	memorandum	memorandum	NOUN
ftr-460	172	13	proposing	propose	VERB
ftr-460	172	14	that	that	SCONJ
ftr-460	172	15	the	the	DET
ftr-460	172	16	partners	partner	NOUN
ftr-460	172	17	account	account	VERB
ftr-460	172	18	for	for	ADP
ftr-460	172	19	gain	gain	NOUN
ftr-460	172	20	and	and	CCONJ
ftr-460	172	21	loss	loss	NOUN
ftr-460	172	22	from	from	ADP
ftr-460	172	23	contributed	contributed	ADJ
ftr-460	172	24	property	property	NOUN
ftr-460	172	25	using	use	VERB
ftr-460	172	26	a	a	DET
ftr-460	172	27	deferred	defer	VERB
ftr-460	172	28	sale	sale	NOUN
ftr-460	172	29	approach	approach	NOUN
ftr-460	172	30	,	,	PUNCT
ftr-460	172	31	subject	subject	ADJ
ftr-460	172	32	to	to	ADP
ftr-460	172	33	the	the	DET
ftr-460	172	34	ceiling	ceiling	NOUN
ftr-460	172	35	rule	rule	NOUN
ftr-460	172	36	.	.	PUNCT
ftr-460	172	37	'	'	PUNCT
ftr-460	173	1	5	5	NUM
ftr-460	173	2	apparently	apparently	ADV
ftr-460	173	3	because	because	SCONJ
ftr-460	173	4	of	of	ADP
ftr-460	173	5	the	the	DET
ftr-460	173	6	perceived	perceive	VERB
ftr-460	173	7	difficulty	difficulty	NOUN
ftr-460	173	8	of	of	ADP
ftr-460	173	9	applying	apply	VERB
ftr-460	173	10	the	the	DET
ftr-460	173	11	aggregate	aggregate	ADJ
ftr-460	173	12	approach	approach	NOUN
ftr-460	173	13	to	to	ADP
ftr-460	173	14	partnerships	partnership	NOUN
ftr-460	173	15	with	with	ADP
ftr-460	173	16	multiple	multiple	ADJ
ftr-460	173	17	partners	partner	NOUN
ftr-460	173	18	contributing	contribute	VERB
ftr-460	173	19	multiple	multiple	ADJ
ftr-460	173	20	properties	property	NOUN
ftr-460	173	21	,	,	PUNCT
ftr-460	173	22	the	the	DET
ftr-460	173	23	general	general	ADJ
ftr-460	173	24	counsel	counsel	NOUN
ftr-460	173	25	memorandum	memorandum	NOUN
ftr-460	173	26	was	be	AUX
ftr-460	173	27	subsequently	subsequently	ADV
ftr-460	173	28	revoked	revoke	VERB
ftr-460	173	29	,	,	PUNCT
ftr-460	173	30	and	and	CCONJ
ftr-460	173	31	was	be	AUX
ftr-460	173	32	reportedly	reportedly	ADV
ftr-460	173	33	not	not	PART
ftr-460	173	34	followed	follow	VERB
ftr-460	173	35	in	in	ADP
ftr-460	173	36	the	the	DET
ftr-460	173	37	field	field	NOUN
ftr-460	173	38	during	during	ADP
ftr-460	173	39	the	the	DET
ftr-460	173	40	period	period	NOUN
ftr-460	173	41	prior	prior	ADV
ftr-460	173	42	to	to	ADP
ftr-460	173	43	its	its	PRON
ftr-460	173	44	revocation	revocation	NOUN
ftr-460	173	45	.	.	PUNCT
ftr-460	173	46	'	'	PUNCT
ftr-460	174	1	6	6	NUM
ftr-460	174	2	congress	congress	PROPN
ftr-460	174	3	'	'	PART
ftr-460	174	4	goal	goal	NOUN
ftr-460	174	5	in	in	ADP
ftr-460	174	6	the	the	DET
ftr-460	174	7	partnership	partnership	NOUN
ftr-460	174	8	provisions	provision	NOUN
ftr-460	174	9	of	of	ADP
ftr-460	174	10	the	the	DET
ftr-460	174	11	1954	1954	NUM
ftr-460	174	12	code	code	NOUN
ftr-460	174	13	was	be	AUX
ftr-460	174	14	to	to	PART
ftr-460	174	15	resolve	resolve	VERB
ftr-460	174	16	the	the	DET
ftr-460	174	17	confusion	confusion	NOUN
ftr-460	174	18	of	of	ADP
ftr-460	174	19	prior	prior	ADJ
ftr-460	174	20	law	law	NOUN
ftr-460	174	21	,	,	PUNCT
ftr-460	174	22	and	and	CCONJ
ftr-460	174	23	in	in	ADP
ftr-460	174	24	this	this	DET
ftr-460	174	25	context	context	NOUN
ftr-460	174	26	,	,	PUNCT
ftr-460	174	27	it	it	PRON
ftr-460	174	28	did	do	VERB
ftr-460	174	29	so	so	ADV
ftr-460	174	30	by	by	ADP
ftr-460	174	31	enacting	enact	VERB
ftr-460	174	32	sections	section	NOUN
ftr-460	174	33	704(c)(1	704(c)(1	NUM
ftr-460	174	34	)	)	PUNCT
ftr-460	174	35	and	and	CCONJ
ftr-460	174	36	(	(	PUNCT
ftr-460	174	37	c)(2	c)(2	NOUN
ftr-460	174	38	)	)	PUNCT
ftr-460	174	39	.	.	PUNCT
ftr-460	175	1	the	the	DET
ftr-460	175	2	legislative	legislative	ADJ
ftr-460	175	3	history	history	NOUN
ftr-460	175	4	reflects	reflect	VERB
ftr-460	175	5	congress	congress	PROPN
ftr-460	175	6	'	'	PART
ftr-460	175	7	awareness	awareness	NOUN
ftr-460	175	8	of	of	ADP
ftr-460	175	9	the	the	DET
ftr-460	175	10	shifting	shift	VERB
ftr-460	175	11	potential	potential	NOUN
ftr-460	175	12	of	of	ADP
ftr-460	175	13	section	section	NOUN
ftr-460	175	14	704(c)(1	704(c)(1	NUM
ftr-460	175	15	)	)	PUNCT
ftr-460	175	16	.	.	PUNCT
ftr-460	176	1	however	however	ADV
ftr-460	176	2	,	,	PUNCT
ftr-460	176	3	because	because	SCONJ
ftr-460	176	4	the	the	DET
ftr-460	176	5	shifts	shift	NOUN
ftr-460	176	6	would	would	AUX
ftr-460	176	7	be	be	AUX
ftr-460	176	8	resolved	resolve	VERB
ftr-460	176	9	upon	upon	SCONJ
ftr-460	176	10	liquidation	liquidation	NOUN
ftr-460	176	11	of	of	ADP
ftr-460	176	12	the	the	DET
ftr-460	176	13	partnership	partnership	NOUN
ftr-460	176	14	or	or	CCONJ
ftr-460	176	15	sale	sale	NOUN
ftr-460	176	16	of	of	ADP
ftr-460	176	17	a	a	DET
ftr-460	176	18	partner	partner	NOUN
ftr-460	176	19	's	's	PART
ftr-460	176	20	interest	interest	NOUN
ftr-460	176	21	,	,	PUNCT
ftr-460	176	22	the	the	DET
ftr-460	176	23	problem	problem	NOUN
ftr-460	176	24	was	be	AUX
ftr-460	176	25	viewed	view	VERB
ftr-460	176	26	one	one	NUM
ftr-460	176	27	of	of	ADP
ftr-460	176	28	"	"	PUNCT
ftr-460	176	29	mere	mere	ADJ
ftr-460	176	30	"	"	PUNCT
ftr-460	176	31	deferral	deferral	ADJ
ftr-460	176	32	,	,	PUNCT
ftr-460	176	33	prompting	prompt	VERB
ftr-460	176	34	the	the	DET
ftr-460	176	35	simpler	simple	ADJ
ftr-460	176	36	approach	approach	NOUN
ftr-460	176	37	of	of	ADP
ftr-460	176	38	section	section	NOUN
ftr-460	176	39	704(c)(1	704(c)(1	NUM
ftr-460	176	40	)	)	PUNCT
ftr-460	176	41	.	.	PUNCT
ftr-460	177	1	section	section	NOUN
ftr-460	177	2	704(c)(2	704(c)(2	NOUN
ftr-460	177	3	)	)	PUNCT
ftr-460	177	4	was	be	AUX
ftr-460	177	5	viewed	view	VERB
ftr-460	177	6	as	as	ADP
ftr-460	177	7	an	an	DET
ftr-460	177	8	accommodation	accommodation	NOUN
ftr-460	177	9	for	for	ADP
ftr-460	177	10	taxpayers	taxpayer	NOUN
ftr-460	177	11	who	who	PRON
ftr-460	177	12	wished	wish	VERB
ftr-460	177	13	to	to	PART
ftr-460	177	14	account	account	VERB
ftr-460	177	15	more	more	ADV
ftr-460	177	16	accurately	accurately	ADV
ftr-460	177	17	for	for	ADP
ftr-460	177	18	built	build	VERB
ftr-460	177	19	-	-	PUNCT
ftr-460	177	20	in	in	ADP
ftr-460	177	21	gain	gain	NOUN
ftr-460	177	22	or	or	CCONJ
ftr-460	177	23	loss	loss	NOUN
ftr-460	177	24	.	.	PUNCT
ftr-460	177	25	'	'	PUNCT
ftr-460	178	1	7	7	NUM
ftr-460	178	2	13	13	NUM
ftr-460	178	3	.	.	PUNCT
ftr-460	179	1	see	see	VERB
ftr-460	179	2	generally	generally	ADV
ftr-460	179	3	s.	s.	PROPN
ftr-460	179	4	rep	rep	PROPN
ftr-460	179	5	.	.	PROPN
ftr-460	179	6	no	no	PROPN
ftr-460	179	7	.	.	NOUN
ftr-460	179	8	1622	1622	NUM
ftr-460	179	9	,	,	PUNCT
ftr-460	179	10	83d	83d	NUM
ftr-460	179	11	cong	cong	NOUN
ftr-460	179	12	.	.	PROPN
ftr-460	179	13	,	,	PUNCT
ftr-460	179	14	2d	2d	PROPN
ftr-460	179	15	sess	sess	NOUN
ftr-460	179	16	.	.	PUNCT
ftr-460	180	1	89	89	NUM
ftr-460	180	2	,	,	PUNCT
ftr-460	180	3	93	93	NUM
ftr-460	180	4	-	-	SYM
ftr-460	180	5	94	94	NUM
ftr-460	180	6	(	(	PUNCT
ftr-460	180	7	1954	1954	NUM
ftr-460	180	8	)	)	PUNCT
ftr-460	180	9	,	,	PUNCT
ftr-460	180	10	reprinted	reprint	VERB
ftr-460	180	11	in	in	ADP
ftr-460	180	12	1954	1954	NUM
ftr-460	180	13	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-460	180	14	4621	4621	NUM
ftr-460	180	15	,	,	PUNCT
ftr-460	180	16	4721	4721	NUM
ftr-460	180	17	,	,	PUNCT
ftr-460	180	18	4725	4725	NUM
ftr-460	180	19	-	-	SYM
ftr-460	180	20	27	27	NUM
ftr-460	180	21	.	.	PUNCT
ftr-460	181	1	14	14	NUM
ftr-460	181	2	.	.	PUNCT
ftr-460	182	1	see	see	VERB
ftr-460	182	2	gregory	gregory	PROPN
ftr-460	182	3	marich	marich	PROPN
ftr-460	182	4	&	&	CCONJ
ftr-460	182	5	william	william	PROPN
ftr-460	182	6	mckee	mckee	PROPN
ftr-460	182	7	,	,	PUNCT
ftr-460	182	8	sections	section	NOUN
ftr-460	182	9	704(c	704(c	NOUN
ftr-460	182	10	)	)	PUNCT
ftr-460	182	11	and	and	CCONJ
ftr-460	182	12	743(b	743(b	NUM
ftr-460	182	13	):	):	PUNCT
ftr-460	182	14	the	the	DET
ftr-460	182	15	shortcomings	shortcoming	NOUN
ftr-460	182	16	of	of	ADP
ftr-460	182	17	existing	exist	VERB
ftr-460	182	18	regulations	regulation	NOUN
ftr-460	182	19	and	and	CCONJ
ftr-460	182	20	the	the	DET
ftr-460	182	21	problems	problem	NOUN
ftr-460	182	22	of	of	ADP
ftr-460	182	23	publicly	publicly	ADV
ftr-460	182	24	traded	trade	VERB
ftr-460	182	25	partnerships	partnership	NOUN
ftr-460	182	26	,	,	PUNCT
ftr-460	182	27	41	41	NUM
ftr-460	182	28	tax	tax	NOUN
ftr-460	182	29	l.	l.	PROPN
ftr-460	182	30	rev	rev	PROPN
ftr-460	182	31	.	.	PROPN
ftr-460	182	32	627	627	NUM
ftr-460	182	33	,	,	PUNCT
ftr-460	182	34	635	635	NUM
ftr-460	182	35	(	(	PUNCT
ftr-460	182	36	1986	1986	NUM
ftr-460	182	37	)	)	PUNCT
ftr-460	182	38	(	(	PUNCT
ftr-460	182	39	"	"	PUNCT
ftr-460	182	40	the	the	DET
ftr-460	182	41	ceiling	ceiling	NOUN
ftr-460	182	42	rule	rule	NOUN
ftr-460	182	43	and	and	CCONJ
ftr-460	182	44	its	its	PRON
ftr-460	182	45	distortions	distortion	NOUN
ftr-460	182	46	are	be	AUX
ftr-460	182	47	a	a	DET
ftr-460	182	48	product	product	NOUN
ftr-460	182	49	of	of	ADP
ftr-460	182	50	the	the	DET
ftr-460	182	51	entityaggregate	entityaggregate	NOUN
ftr-460	182	52	conflict	conflict	NOUN
ftr-460	182	53	that	that	PRON
ftr-460	182	54	is	be	AUX
ftr-460	182	55	deeply	deeply	ADV
ftr-460	182	56	embedded	embed	VERB
ftr-460	182	57	within	within	ADP
ftr-460	182	58	subchapter	subchapter	NOUN
ftr-460	182	59	k	k	PROPN
ftr-460	182	60	"	"	PUNCT
ftr-460	182	61	)	)	PUNCT
ftr-460	182	62	.	.	PUNCT
ftr-460	183	1	15	15	X
ftr-460	183	2	.	.	PUNCT
ftr-460	183	3	g.c.m	g.c.m	PROPN
ftr-460	183	4	.	.	PROPN
ftr-460	183	5	10092	10092	NUM
ftr-460	183	6	,	,	PUNCT
ftr-460	183	7	xi	xi	PROPN
ftr-460	183	8	-	-	PUNCT
ftr-460	183	9	i	i	PRON
ftr-460	183	10	cum	cum	NOUN
ftr-460	183	11	.	.	PUNCT
ftr-460	184	1	bull	bull	NOUN
ftr-460	184	2	.	.	PUNCT
ftr-460	185	1	114	114	NUM
ftr-460	185	2	(	(	PUNCT
ftr-460	185	3	1932	1932	NUM
ftr-460	185	4	)	)	PUNCT
ftr-460	185	5	,	,	PUNCT
ftr-460	185	6	revoked	revoke	VERB
ftr-460	185	7	by	by	ADP
ftr-460	185	8	g.c.m	g.c.m	NOUN
ftr-460	185	9	.	.	PROPN
ftr-460	185	10	26379	26379	NUM
ftr-460	185	11	,	,	PUNCT
ftr-460	185	12	1950	1950	NUM
ftr-460	185	13	-	-	SYM
ftr-460	185	14	1	1	NUM
ftr-460	185	15	cum	cum	NOUN
ftr-460	185	16	.	.	PUNCT
ftr-460	186	1	bull	bull	NOUN
ftr-460	186	2	.	.	PUNCT
ftr-460	187	1	58	58	NUM
ftr-460	187	2	.	.	PUNCT
ftr-460	188	1	in	in	ADP
ftr-460	188	2	its	its	PRON
ftr-460	188	3	recommendations	recommendation	NOUN
ftr-460	188	4	to	to	ADP
ftr-460	188	5	congress	congress	PROPN
ftr-460	188	6	in	in	ADP
ftr-460	188	7	connection	connection	NOUN
ftr-460	188	8	with	with	ADP
ftr-460	188	9	the	the	DET
ftr-460	188	10	1954	1954	NUM
ftr-460	188	11	code	code	NOUN
ftr-460	188	12	,	,	PUNCT
ftr-460	188	13	the	the	DET
ftr-460	188	14	american	american	PROPN
ftr-460	188	15	law	law	PROPN
ftr-460	188	16	institute	institute	PROPN
ftr-460	188	17	endorsed	endorse	VERB
ftr-460	188	18	the	the	DET
ftr-460	188	19	entity	entity	NOUN
ftr-460	188	20	approach	approach	NOUN
ftr-460	188	21	,	,	PUNCT
ftr-460	188	22	in	in	ADP
ftr-460	188	23	spite	spite	NOUN
ftr-460	188	24	of	of	ADP
ftr-460	188	25	its	its	PRON
ftr-460	188	26	attendant	attendant	ADJ
ftr-460	188	27	distortions	distortion	NOUN
ftr-460	188	28	,	,	PUNCT
ftr-460	188	29	primarily	primarily	ADV
ftr-460	188	30	because	because	SCONJ
ftr-460	188	31	of	of	ADP
ftr-460	188	32	its	its	PRON
ftr-460	188	33	simplicity	simplicity	NOUN
ftr-460	188	34	in	in	ADP
ftr-460	188	35	contrast	contrast	NOUN
ftr-460	188	36	with	with	ADP
ftr-460	188	37	the	the	DET
ftr-460	188	38	aggregate	aggregate	ADJ
ftr-460	188	39	approach	approach	NOUN
ftr-460	188	40	.	.	PUNCT
ftr-460	189	1	the	the	DET
ftr-460	189	2	all	all	PRON
ftr-460	189	3	did	do	VERB
ftr-460	189	4	,	,	PUNCT
ftr-460	189	5	however	however	ADV
ftr-460	189	6	,	,	PUNCT
ftr-460	189	7	advocate	advocate	ADJ
ftr-460	189	8	adoption	adoption	NOUN
ftr-460	189	9	of	of	ADP
ftr-460	189	10	an	an	DET
ftr-460	189	11	elective	elective	ADJ
ftr-460	189	12	aggregate	aggregate	ADJ
ftr-460	189	13	approach	approach	NOUN
ftr-460	189	14	.	.	PUNCT
ftr-460	190	1	2	2	NUM
ftr-460	190	2	american	american	PROPN
ftr-460	190	3	law	law	PROPN
ftr-460	190	4	institute	institute	PROPN
ftr-460	190	5	federal	federal	PROPN
ftr-460	190	6	income	income	PROPN
ftr-460	190	7	tax	tax	PROPN
ftr-460	190	8	statute	statute	NOUN
ftr-460	190	9	355	355	NUM
ftr-460	190	10	-	-	SYM
ftr-460	190	11	56	56	NUM
ftr-460	190	12	(	(	PUNCT
ftr-460	190	13	feb	feb	PROPN
ftr-460	190	14	.	.	PROPN
ftr-460	190	15	1954	1954	NUM
ftr-460	190	16	draft	draft	NOUN
ftr-460	190	17	)	)	PUNCT
ftr-460	190	18	.	.	PUNCT
ftr-460	191	1	16	16	NUM
ftr-460	191	2	.	.	PUNCT
ftr-460	192	1	see	see	PROPN
ftr-460	192	2	jackson	jackson	PROPN
ftr-460	192	3	,	,	PUNCT
ftr-460	192	4	et	et	PROPN
ftr-460	192	5	al	al	PROPN
ftr-460	192	6	.	.	PROPN
ftr-460	192	7	,	,	PUNCT
ftr-460	192	8	a	a	DET
ftr-460	192	9	proposed	propose	VERB
ftr-460	192	10	revision	revision	NOUN
ftr-460	192	11	of	of	ADP
ftr-460	192	12	the	the	DET
ftr-460	192	13	federal	federal	ADJ
ftr-460	192	14	income	income	NOUN
ftr-460	192	15	tax	tax	NOUN
ftr-460	192	16	treatment	treatment	NOUN
ftr-460	192	17	of	of	ADP
ftr-460	192	18	partnerships	partnership	NOUN
ftr-460	192	19	and	and	CCONJ
ftr-460	192	20	partners	partner	NOUN
ftr-460	192	21	,	,	PUNCT
ftr-460	192	22	9	9	NUM
ftr-460	192	23	tax	tax	NOUN
ftr-460	192	24	l.	l.	PROPN
ftr-460	192	25	rev	rev	PROPN
ftr-460	192	26	.	.	PROPN
ftr-460	192	27	109	109	NUM
ftr-460	192	28	,	,	PUNCT
ftr-460	192	29	123	123	NUM
ftr-460	192	30	(	(	PUNCT
ftr-460	192	31	1954	1954	NUM
ftr-460	192	32	)	)	PUNCT
ftr-460	192	33	.	.	PUNCT
ftr-460	193	1	17	17	NUM
ftr-460	193	2	.	.	PUNCT
ftr-460	194	1	this	this	DET
ftr-460	194	2	rule	rule	NOUN
ftr-460	194	3	is	be	AUX
ftr-460	194	4	admittedly	admittedly	ADV
ftr-460	194	5	more	more	ADV
ftr-460	194	6	complicated	complicated	ADJ
ftr-460	194	7	than	than	ADP
ftr-460	194	8	the	the	DET
ftr-460	194	9	entity	entity	NOUN
ftr-460	194	10	rule	rule	NOUN
ftr-460	194	11	,	,	PUNCT
ftr-460	194	12	which	which	PRON
ftr-460	194	13	is	be	AUX
ftr-460	194	14	provided	provide	VERB
ftr-460	194	15	unless	unless	SCONJ
ftr-460	194	16	the	the	DET
ftr-460	194	17	partnership	partnership	NOUN
ftr-460	194	18	agreement	agreement	NOUN
ftr-460	194	19	provides	provide	VERB
ftr-460	194	20	otherwise	otherwise	ADV
ftr-460	194	21	.	.	PUNCT
ftr-460	195	1	however	however	ADV
ftr-460	195	2	,	,	PUNCT
ftr-460	195	3	while	while	SCONJ
ftr-460	195	4	the	the	DET
ftr-460	195	5	partnership	partnership	NOUN
ftr-460	195	6	remains	remain	VERB
ftr-460	195	7	in	in	ADP
ftr-460	195	8	operation	operation	NOUN
ftr-460	195	9	,	,	PUNCT
ftr-460	195	10	this	this	DET
ftr-460	195	11	aggregate	aggregate	ADJ
ftr-460	195	12	rule	rule	NOUN
ftr-460	195	13	more	more	ADV
ftr-460	195	14	[	[	X
ftr-460	195	15	vol	vol	X
ftr-460	195	16	3:3	3:3	NUM
ftr-460	195	17	use	use	NOUN
ftr-460	195	18	and	and	CCONJ
ftr-460	195	19	abuse	abuse	NOUN
ftr-460	195	20	of	of	ADP
ftr-460	195	21	section	section	NOUN
ftr-460	195	22	704(c	704(c	PROPN
ftr-460	195	23	)	)	PUNCT
ftr-460	195	24	the	the	DET
ftr-460	195	25	legislative	legislative	ADJ
ftr-460	195	26	history	history	NOUN
ftr-460	195	27	of	of	ADP
ftr-460	195	28	section	section	NOUN
ftr-460	195	29	704(c)(2	704(c)(2	NOUN
ftr-460	195	30	)	)	PUNCT
ftr-460	195	31	is	be	AUX
ftr-460	195	32	cited	cite	VERB
ftr-460	195	33	as	as	ADP
ftr-460	195	34	the	the	DET
ftr-460	195	35	foundation	foundation	NOUN
ftr-460	195	36	for	for	ADP
ftr-460	195	37	the	the	DET
ftr-460	195	38	ceiling	ceiling	NOUN
ftr-460	195	39	rule	rule	NOUN
ftr-460	195	40	.	.	PUNCT
ftr-460	196	1	although	although	SCONJ
ftr-460	196	2	no	no	DET
ftr-460	196	3	express	express	ADJ
ftr-460	196	4	reference	reference	NOUN
ftr-460	196	5	to	to	ADP
ftr-460	196	6	the	the	DET
ftr-460	196	7	rule	rule	NOUN
ftr-460	196	8	is	be	AUX
ftr-460	196	9	made	make	VERB
ftr-460	196	10	,	,	PUNCT
ftr-460	196	11	support	support	NOUN
ftr-460	196	12	for	for	ADP
ftr-460	196	13	it	it	PRON
ftr-460	196	14	can	can	AUX
ftr-460	196	15	be	be	AUX
ftr-460	196	16	found	find	VERB
ftr-460	196	17	in	in	ADP
ftr-460	196	18	an	an	DET
ftr-460	196	19	example	example	NOUN
ftr-460	196	20	in	in	ADP
ftr-460	196	21	which	which	PRON
ftr-460	196	22	property	property	NOUN
ftr-460	196	23	with	with	ADP
ftr-460	196	24	a	a	DET
ftr-460	196	25	basis	basis	NOUN
ftr-460	196	26	of	of	ADP
ftr-460	196	27	$	$	SYM
ftr-460	196	28	40	40	NUM
ftr-460	196	29	and	and	CCONJ
ftr-460	196	30	value	value	NOUN
ftr-460	196	31	of	of	ADP
ftr-460	196	32	$	$	SYM
ftr-460	196	33	100	100	NUM
ftr-460	196	34	is	be	AUX
ftr-460	196	35	contributed	contribute	VERB
ftr-460	196	36	to	to	ADP
ftr-460	196	37	an	an	DET
ftr-460	196	38	equal	equal	ADJ
ftr-460	196	39	two	two	NUM
ftr-460	196	40	-	-	PUNCT
ftr-460	196	41	person	person	NOUN
ftr-460	196	42	partnership	partnership	NOUN
ftr-460	196	43	.	.	PUNCT
ftr-460	197	1	the	the	DET
ftr-460	197	2	senate	senate	PROPN
ftr-460	197	3	report	report	NOUN
ftr-460	197	4	notes	note	VERB
ftr-460	197	5	that	that	SCONJ
ftr-460	197	6	all	all	DET
ftr-460	197	7	$	$	SYM
ftr-460	197	8	40	40	NUM
ftr-460	197	9	of	of	ADP
ftr-460	197	10	depreciation	depreciation	NOUN
ftr-460	197	11	should	should	AUX
ftr-460	197	12	go	go	VERB
ftr-460	197	13	to	to	ADP
ftr-460	197	14	the	the	DET
ftr-460	197	15	noncontributor	noncontributor	NOUN
ftr-460	197	16	,	,	PUNCT
ftr-460	197	17	and	and	CCONJ
ftr-460	197	18	makes	make	VERB
ftr-460	197	19	no	no	DET
ftr-460	197	20	reference	reference	NOUN
ftr-460	197	21	to	to	ADP
ftr-460	197	22	any	any	DET
ftr-460	197	23	deferred	defer	VERB
ftr-460	197	24	sale	sale	NOUN
ftr-460	197	25	mechanism	mechanism	NOUN
ftr-460	197	26	for	for	ADP
ftr-460	197	27	increasing	increase	VERB
ftr-460	197	28	the	the	DET
ftr-460	197	29	depreciation	depreciation	NOUN
ftr-460	197	30	to	to	PART
ftr-460	197	31	treat	treat	VERB
ftr-460	197	32	the	the	DET
ftr-460	197	33	noncontributor	noncontributor	NOUN
ftr-460	197	34	as	as	SCONJ
ftr-460	197	35	though	though	SCONJ
ftr-460	197	36	he	he	PRON
ftr-460	197	37	had	have	AUX
ftr-460	197	38	purchased	purchase	VERB
ftr-460	197	39	an	an	DET
ftr-460	197	40	undivided	undivided	ADJ
ftr-460	197	41	interest	interest	NOUN
ftr-460	197	42	.	.	PUNCT
ftr-460	197	43	'8	'8	PUNCT
ftr-460	198	1	the	the	DET
ftr-460	198	2	regulations	regulation	NOUN
ftr-460	198	3	under	under	ADP
ftr-460	198	4	section	section	NOUN
ftr-460	198	5	704(c)(2	704(c)(2	NUM
ftr-460	198	6	)	)	PUNCT
ftr-460	198	7	imposed	impose	VERB
ftr-460	198	8	the	the	DET
ftr-460	198	9	ceiling	ceiling	NOUN
ftr-460	198	10	limitation	limitation	NOUN
ftr-460	198	11	,	,	PUNCT
ftr-460	198	12	and	and	CCONJ
ftr-460	198	13	it	it	PRON
ftr-460	198	14	has	have	AUX
ftr-460	198	15	survived	survive	VERB
ftr-460	198	16	ever	ever	ADV
ftr-460	198	17	since	since	ADV
ftr-460	198	18	.	.	PUNCT
ftr-460	199	1	in	in	ADP
ftr-460	199	2	sum	sum	NOUN
ftr-460	199	3	,	,	PUNCT
ftr-460	199	4	the	the	DET
ftr-460	199	5	law	law	NOUN
ftr-460	199	6	before	before	ADP
ftr-460	199	7	1984	1984	NUM
ftr-460	199	8	was	be	AUX
ftr-460	199	9	that	that	DET
ftr-460	199	10	income	income	NOUN
ftr-460	199	11	,	,	PUNCT
ftr-460	199	12	gain	gain	NOUN
ftr-460	199	13	,	,	PUNCT
ftr-460	199	14	loss	loss	NOUN
ftr-460	199	15	,	,	PUNCT
ftr-460	199	16	and	and	CCONJ
ftr-460	199	17	deduction	deduction	NOUN
ftr-460	199	18	from	from	ADP
ftr-460	199	19	contributed	contribute	VERB
ftr-460	199	20	property	property	NOUN
ftr-460	199	21	could	could	AUX
ftr-460	199	22	be	be	AUX
ftr-460	199	23	freely	freely	ADV
ftr-460	199	24	shifted	shift	VERB
ftr-460	199	25	among	among	ADP
ftr-460	199	26	partners	partner	NOUN
ftr-460	199	27	unless	unless	SCONJ
ftr-460	199	28	the	the	DET
ftr-460	199	29	partners	partner	NOUN
ftr-460	199	30	elected	elect	VERB
ftr-460	199	31	otherwise	otherwise	ADV
ftr-460	199	32	,	,	PUNCT
ftr-460	199	33	and	and	CCONJ
ftr-460	199	34	even	even	ADV
ftr-460	199	35	if	if	SCONJ
ftr-460	199	36	they	they	PRON
ftr-460	199	37	did	do	AUX
ftr-460	199	38	elect	elect	VERB
ftr-460	199	39	otherwise	otherwise	ADV
ftr-460	199	40	,	,	PUNCT
ftr-460	199	41	the	the	DET
ftr-460	199	42	ceiling	ceiling	NOUN
ftr-460	199	43	rule	rule	NOUN
ftr-460	199	44	in	in	ADP
ftr-460	199	45	some	some	DET
ftr-460	199	46	cases	case	NOUN
ftr-460	199	47	made	make	VERB
ftr-460	199	48	it	it	PRON
ftr-460	199	49	impossible	impossible	ADJ
ftr-460	199	50	to	to	PART
ftr-460	199	51	completely	completely	ADV
ftr-460	199	52	eliminate	eliminate	VERB
ftr-460	199	53	shifting	shift	VERB
ftr-460	199	54	of	of	ADP
ftr-460	199	55	income	income	NOUN
ftr-460	199	56	and	and	CCONJ
ftr-460	199	57	loss	loss	NOUN
ftr-460	199	58	.	.	PUNCT
ftr-460	200	1	by	by	ADP
ftr-460	200	2	1984	1984	NUM
ftr-460	200	3	,	,	PUNCT
ftr-460	200	4	congress	congress	PROPN
ftr-460	200	5	and	and	CCONJ
ftr-460	200	6	the	the	DET
ftr-460	200	7	treasury	treasury	NOUN
ftr-460	200	8	had	have	AUX
ftr-460	200	9	become	become	VERB
ftr-460	200	10	painfully	painfully	ADV
ftr-460	200	11	aware	aware	ADJ
ftr-460	200	12	of	of	ADP
ftr-460	200	13	the	the	DET
ftr-460	200	14	time	time	NOUN
ftr-460	200	15	value	value	NOUN
ftr-460	200	16	of	of	ADP
ftr-460	200	17	money	money	NOUN
ftr-460	200	18	,	,	PUNCT
ftr-460	200	19	and	and	CCONJ
ftr-460	200	20	the	the	DET
ftr-460	200	21	shifting	shift	VERB
ftr-460	200	22	permitted	permit	VERB
ftr-460	200	23	by	by	ADP
ftr-460	200	24	section	section	NOUN
ftr-460	200	25	704(c)(1	704(c)(1	NUM
ftr-460	200	26	)	)	PUNCT
ftr-460	200	27	was	be	AUX
ftr-460	200	28	no	no	ADV
ftr-460	200	29	longer	long	ADV
ftr-460	200	30	viewed	view	VERB
ftr-460	200	31	as	as	ADP
ftr-460	200	32	revenue	revenue	NOUN
ftr-460	200	33	neutral	neutral	ADJ
ftr-460	200	34	.	.	PUNCT
ftr-460	201	1	the	the	DET
ftr-460	201	2	possibilities	possibility	NOUN
ftr-460	201	3	of	of	ADP
ftr-460	201	4	abuse	abuse	NOUN
ftr-460	201	5	were	be	AUX
ftr-460	201	6	readily	readily	ADV
ftr-460	201	7	apparent	apparent	ADJ
ftr-460	201	8	.	.	PUNCT
ftr-460	202	1	suppose	suppose	VERB
ftr-460	202	2	that	that	SCONJ
ftr-460	202	3	in	in	ADP
ftr-460	202	4	example	example	NOUN
ftr-460	202	5	i	i	PRON
ftr-460	202	6	a	a	PRON
ftr-460	202	7	is	be	AUX
ftr-460	202	8	in	in	ADP
ftr-460	202	9	the	the	DET
ftr-460	202	10	40	40	NUM
ftr-460	202	11	%	%	NOUN
ftr-460	202	12	tax	tax	NOUN
ftr-460	202	13	bracket	bracket	NOUN
ftr-460	202	14	and	and	CCONJ
ftr-460	202	15	b	b	NOUN
ftr-460	202	16	,	,	PUNCT
ftr-460	202	17	because	because	SCONJ
ftr-460	202	18	of	of	ADP
ftr-460	202	19	an	an	DET
ftr-460	202	20	expiring	expire	VERB
ftr-460	202	21	capital	capital	NOUN
ftr-460	202	22	loss	loss	NOUN
ftr-460	202	23	carryforward	carryforward	NOUN
ftr-460	202	24	,	,	PUNCT
ftr-460	202	25	could	could	AUX
ftr-460	202	26	report	report	VERB
ftr-460	202	27	the	the	DET
ftr-460	202	28	built	build	VERB
ftr-460	202	29	-	-	PUNCT
ftr-460	202	30	in	in	ADP
ftr-460	202	31	gain	gain	NOUN
ftr-460	202	32	at	at	ADP
ftr-460	202	33	no	no	DET
ftr-460	202	34	tax	tax	NOUN
ftr-460	202	35	cost.19	cost.19	NOUN
ftr-460	202	36	unless	unless	SCONJ
ftr-460	202	37	a	a	PRON
ftr-460	202	38	and	and	CCONJ
ftr-460	202	39	b	b	NOUN
ftr-460	202	40	made	make	VERB
ftr-460	202	41	an	an	DET
ftr-460	202	42	election	election	NOUN
ftr-460	202	43	under	under	ADP
ftr-460	202	44	section	section	NOUN
ftr-460	202	45	704(c)(2	704(c)(2	NUM
ftr-460	202	46	)	)	PUNCT
ftr-460	202	47	(	(	PUNCT
ftr-460	202	48	unlikely	unlikely	ADJ
ftr-460	202	49	in	in	ADP
ftr-460	202	50	these	these	DET
ftr-460	202	51	circumstances	circumstance	NOUN
ftr-460	202	52	)	)	PUNCT
ftr-460	202	53	,	,	PUNCT
ftr-460	202	54	some	some	PRON
ftr-460	202	55	of	of	ADP
ftr-460	202	56	the	the	DET
ftr-460	202	57	$	$	SYM
ftr-460	202	58	40	40	NUM
ftr-460	202	59	gain	gain	NOUN
ftr-460	202	60	would	would	AUX
ftr-460	202	61	escape	escape	VERB
ftr-460	202	62	taxation	taxation	NOUN
ftr-460	202	63	.	.	PUNCT
ftr-460	203	1	in	in	ADP
ftr-460	203	2	1984	1984	NUM
ftr-460	203	3	,	,	PUNCT
ftr-460	203	4	congress	congress	PROPN
ftr-460	203	5	thus	thus	ADV
ftr-460	203	6	made	make	VERB
ftr-460	203	7	mandatory	mandatory	ADJ
ftr-460	203	8	the	the	DET
ftr-460	203	9	rule	rule	NOUN
ftr-460	203	10	that	that	SCONJ
ftr-460	203	11	the	the	DET
ftr-460	203	12	entire	entire	ADJ
ftr-460	203	13	$	$	SYM
ftr-460	203	14	40	40	NUM
ftr-460	203	15	gain	gain	NOUN
ftr-460	203	16	should	should	AUX
ftr-460	203	17	be	be	AUX
ftr-460	203	18	reported	report	VERB
ftr-460	203	19	by	by	ADP
ftr-460	203	20	a	a	PRON
ftr-460	203	21	,	,	PUNCT
ftr-460	203	22	the	the	DET
ftr-460	203	23	contributing	contribute	VERB
ftr-460	203	24	partner	partner	NOUN
ftr-460	203	25	.	.	PUNCT
ftr-460	204	1	the	the	DET
ftr-460	204	2	statute	statute	NOUN
ftr-460	204	3	now	now	ADV
ftr-460	204	4	requires	require	VERB
ftr-460	204	5	that	that	SCONJ
ftr-460	204	6	under	under	ADP
ftr-460	204	7	regulations	regulation	NOUN
ftr-460	204	8	prescribed	prescribe	VERB
ftr-460	204	9	by	by	ADP
ftr-460	204	10	the	the	DET
ftr-460	204	11	secretary	secretary	NOUN
ftr-460	204	12	...	...	PUNCT
ftr-460	204	13	income	income	NOUN
ftr-460	204	14	,	,	PUNCT
ftr-460	204	15	gain	gain	NOUN
ftr-460	204	16	,	,	PUNCT
ftr-460	204	17	loss	loss	NOUN
ftr-460	204	18	,	,	PUNCT
ftr-460	204	19	and	and	CCONJ
ftr-460	204	20	deduction	deduction	NOUN
ftr-460	204	21	with	with	ADP
ftr-460	204	22	respect	respect	NOUN
ftr-460	204	23	to	to	ADP
ftr-460	204	24	property	property	NOUN
ftr-460	204	25	contributed	contribute	VERB
ftr-460	204	26	to	to	ADP
ftr-460	204	27	the	the	DET
ftr-460	204	28	partnership	partnership	NOUN
ftr-460	204	29	by	by	ADP
ftr-460	204	30	a	a	DET
ftr-460	204	31	partner	partner	NOUN
ftr-460	204	32	shall	shall	AUX
ftr-460	204	33	be	be	AUX
ftr-460	204	34	shared	share	VERB
ftr-460	204	35	among	among	ADP
ftr-460	204	36	the	the	DET
ftr-460	204	37	partners	partner	NOUN
ftr-460	204	38	so	so	SCONJ
ftr-460	204	39	as	as	SCONJ
ftr-460	204	40	to	to	PART
ftr-460	204	41	take	take	VERB
ftr-460	204	42	account	account	NOUN
ftr-460	204	43	of	of	ADP
ftr-460	204	44	the	the	DET
ftr-460	204	45	variation	variation	NOUN
ftr-460	204	46	between	between	ADP
ftr-460	204	47	the	the	DET
ftr-460	204	48	basis	basis	NOUN
ftr-460	204	49	of	of	ADP
ftr-460	204	50	the	the	DET
ftr-460	204	51	property	property	NOUN
ftr-460	204	52	to	to	ADP
ftr-460	204	53	the	the	DET
ftr-460	204	54	partnership	partnership	NOUN
ftr-460	204	55	and	and	CCONJ
ftr-460	204	56	its	its	PRON
ftr-460	204	57	fair	fair	ADJ
ftr-460	204	58	market	market	NOUN
ftr-460	204	59	value	value	NOUN
ftr-460	204	60	at	at	ADP
ftr-460	204	61	the	the	DET
ftr-460	204	62	time	time	NOUN
ftr-460	204	63	of	of	ADP
ftr-460	204	64	contribution	contribution	NOUN
ftr-460	204	65	.	.	PUNCT
ftr-460	204	66	.	.	PUNCT
ftr-460	205	1	..	..	PUNCT
ftr-460	205	2	equitably	equitably	ADV
ftr-460	205	3	computes	compute	VERB
ftr-460	205	4	the	the	DET
ftr-460	205	5	taxable	taxable	ADJ
ftr-460	205	6	income	income	NOUN
ftr-460	205	7	of	of	ADP
ftr-460	205	8	the	the	DET
ftr-460	205	9	partners	partner	NOUN
ftr-460	205	10	.	.	PUNCT
ftr-460	206	1	since	since	SCONJ
ftr-460	206	2	this	this	PRON
ftr-460	206	3	is	be	AUX
ftr-460	206	4	not	not	PART
ftr-460	206	5	a	a	DET
ftr-460	206	6	matter	matter	NOUN
ftr-460	206	7	involving	involve	VERB
ftr-460	206	8	revenue	revenue	NOUN
ftr-460	206	9	considerations	consideration	NOUN
ftr-460	206	10	to	to	ADP
ftr-460	206	11	the	the	DET
ftr-460	206	12	government	government	NOUN
ftr-460	206	13	.	.	PUNCT
ftr-460	207	1	and	and	CCONJ
ftr-460	207	2	since	since	SCONJ
ftr-460	207	3	partners	partner	NOUN
ftr-460	207	4	are	be	AUX
ftr-460	207	5	not	not	PART
ftr-460	207	6	compelled	compel	VERB
ftr-460	207	7	to	to	PART
ftr-460	207	8	use	use	VERB
ftr-460	207	9	this	this	DET
ftr-460	207	10	rule	rule	NOUN
ftr-460	207	11	,	,	PUNCT
ftr-460	207	12	your	your	PRON
ftr-460	207	13	committee	committee	NOUN
ftr-460	207	14	believes	believe	VERB
ftr-460	207	15	that	that	SCONJ
ftr-460	207	16	partners	partner	NOUN
ftr-460	207	17	should	should	AUX
ftr-460	207	18	be	be	AUX
ftr-460	207	19	free	free	ADJ
ftr-460	207	20	to	to	PART
ftr-460	207	21	choose	choose	VERB
ftr-460	207	22	this	this	DET
ftr-460	207	23	more	more	ADV
ftr-460	207	24	complicated	complicated	ADJ
ftr-460	207	25	rule	rule	NOUN
ftr-460	207	26	for	for	ADP
ftr-460	207	27	dividing	divide	VERB
ftr-460	207	28	basis	basis	NOUN
ftr-460	207	29	of	of	ADP
ftr-460	207	30	property	property	NOUN
ftr-460	207	31	if	if	SCONJ
ftr-460	207	32	they	they	PRON
ftr-460	207	33	desire	desire	VERB
ftr-460	207	34	the	the	DET
ftr-460	207	35	more	more	ADV
ftr-460	207	36	accurate	accurate	ADJ
ftr-460	207	37	tax	tax	NOUN
ftr-460	207	38	results	result	NOUN
ftr-460	207	39	it	it	PRON
ftr-460	207	40	brings	bring	VERB
ftr-460	207	41	.	.	PUNCT
ftr-460	208	1	s.	s.	PROPN
ftr-460	208	2	rep	rep	PROPN
ftr-460	208	3	.	.	PROPN
ftr-460	209	1	no	no	PROPN
ftr-460	209	2	.	.	NOUN
ftr-460	209	3	1622	1622	NUM
ftr-460	209	4	,	,	PUNCT
ftr-460	209	5	83d	83d	NUM
ftr-460	209	6	cong	cong	NOUN
ftr-460	209	7	.	.	PROPN
ftr-460	209	8	,	,	PUNCT
ftr-460	209	9	2d	2d	PROPN
ftr-460	209	10	sess	sess	NOUN
ftr-460	209	11	.	.	PUNCT
ftr-460	210	1	4725	4725	NUM
ftr-460	210	2	(	(	PUNCT
ftr-460	210	3	1954	1954	NUM
ftr-460	210	4	)	)	PUNCT
ftr-460	210	5	.	.	PUNCT
ftr-460	211	1	reprinted	reprint	VERB
ftr-460	211	2	in	in	ADP
ftr-460	211	3	1954	1954	NUM
ftr-460	211	4	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-460	211	5	.	.	PUNCT
ftr-460	212	1	4621	4621	NUM
ftr-460	212	2	,	,	PUNCT
ftr-460	212	3	4725	4725	NUM
ftr-460	212	4	.	.	PUNCT
ftr-460	213	1	18	18	NUM
ftr-460	213	2	.	.	PUNCT
ftr-460	214	1	i	i	PRON
ftr-460	214	2	d.	d.	PROPN
ftr-460	214	3	19	19	NUM
ftr-460	214	4	.	.	PUNCT
ftr-460	215	1	b	b	NOUN
ftr-460	215	2	might	might	AUX
ftr-460	215	3	also	also	ADV
ftr-460	215	4	be	be	AUX
ftr-460	215	5	a	a	DET
ftr-460	215	6	tax	tax	NOUN
ftr-460	215	7	-	-	PUNCT
ftr-460	215	8	exempt	exempt	ADJ
ftr-460	215	9	pension	pension	NOUN
ftr-460	215	10	fund	fund	NOUN
ftr-460	215	11	or	or	CCONJ
ftr-460	215	12	a	a	DET
ftr-460	215	13	nonresident	nonresident	ADJ
ftr-460	215	14	alien	alien	NOUN
ftr-460	215	15	that	that	PRON
ftr-460	215	16	is	be	AUX
ftr-460	215	17	brought	bring	VERB
ftr-460	215	18	into	into	ADP
ftr-460	215	19	the	the	DET
ftr-460	215	20	partnership	partnership	NOUN
ftr-460	215	21	specifically	specifically	ADV
ftr-460	215	22	with	with	ADP
ftr-460	215	23	a	a	DET
ftr-460	215	24	view	view	NOUN
ftr-460	215	25	to	to	ADP
ftr-460	215	26	absorbing	absorb	VERB
ftr-460	215	27	a	a	DET
ftr-460	215	28	's	's	PART
ftr-460	215	29	built	build	VERB
ftr-460	215	30	-	-	PUNCT
ftr-460	215	31	in	in	ADP
ftr-460	215	32	gain	gain	NOUN
ftr-460	215	33	.	.	PUNCT
ftr-460	216	1	20	20	NUM
ftr-460	216	2	.	.	PUNCT
ftr-460	216	3	irc	irc	PROPN
ftr-460	216	4	§	§	PROPN
ftr-460	216	5	704(c)(1	704(c)(1	PROPN
ftr-460	216	6	)	)	PUNCT
ftr-460	216	7	.	.	PUNCT
ftr-460	217	1	19961	19961	NUM
ftr-460	217	2	florida	florida	PROPN
ftr-460	217	3	tax	tax	PROPN
ftr-460	217	4	review	review	NOUN
ftr-460	217	5	d.	d.	PROPN
ftr-460	217	6	what	what	PRON
ftr-460	217	7	remains	remain	VERB
ftr-460	217	8	of	of	ADP
ftr-460	217	9	the	the	DET
ftr-460	217	10	ceiling	ceiling	NOUN
ftr-460	217	11	rule	rule	NOUN
ftr-460	217	12	?	?	PUNCT
ftr-460	218	1	although	although	SCONJ
ftr-460	218	2	congress	congress	PROPN
ftr-460	218	3	made	make	VERB
ftr-460	218	4	clear	clear	ADJ
ftr-460	218	5	that	that	SCONJ
ftr-460	218	6	it	it	PRON
ftr-460	218	7	revised	revise	VERB
ftr-460	218	8	section	section	NOUN
ftr-460	218	9	704(c	704(c	PROPN
ftr-460	218	10	)	)	PUNCT
ftr-460	218	11	to	to	PART
ftr-460	218	12	preclude	preclude	VERB
ftr-460	218	13	partners	partner	NOUN
ftr-460	218	14	from	from	ADP
ftr-460	218	15	shifting	shift	VERB
ftr-460	218	16	precontribution	precontribution	NOUN
ftr-460	218	17	gain	gain	NOUN
ftr-460	218	18	and	and	CCONJ
ftr-460	218	19	loss	loss	NOUN
ftr-460	218	20	among	among	ADP
ftr-460	218	21	themselves	themselves	PRON
ftr-460	218	22	,	,	PUNCT
ftr-460	218	23	neither	neither	CCONJ
ftr-460	218	24	the	the	DET
ftr-460	218	25	statutory	statutory	ADJ
ftr-460	218	26	language	language	NOUN
ftr-460	218	27	nor	nor	CCONJ
ftr-460	218	28	the	the	DET
ftr-460	218	29	legislative	legislative	ADJ
ftr-460	218	30	history	history	NOUN
ftr-460	218	31	states	state	VERB
ftr-460	218	32	whether	whether	SCONJ
ftr-460	218	33	congress	congress	PROPN
ftr-460	218	34	intended	intend	VERB
ftr-460	218	35	to	to	PART
ftr-460	218	36	abandon	abandon	VERB
ftr-460	218	37	the	the	DET
ftr-460	218	38	ceiling	ceiling	NOUN
ftr-460	218	39	rule	rule	NOUN
ftr-460	218	40	.	.	PUNCT
ftr-460	219	1	because	because	SCONJ
ftr-460	219	2	the	the	DET
ftr-460	219	3	ceiling	ceiling	NOUN
ftr-460	219	4	rule	rule	NOUN
ftr-460	219	5	results	result	NOUN
ftr-460	219	6	in	in	ADP
ftr-460	219	7	just	just	ADV
ftr-460	219	8	the	the	DET
ftr-460	219	9	type	type	NOUN
ftr-460	219	10	of	of	ADP
ftr-460	219	11	distortions	distortion	NOUN
ftr-460	219	12	that	that	PRON
ftr-460	219	13	the	the	DET
ftr-460	219	14	revised	revise	VERB
ftr-460	219	15	section	section	NOUN
ftr-460	219	16	704(c	704(c	PROPN
ftr-460	219	17	)	)	PUNCT
ftr-460	219	18	is	be	AUX
ftr-460	219	19	intended	intend	VERB
ftr-460	219	20	to	to	PART
ftr-460	219	21	eliminate	eliminate	VERB
ftr-460	219	22	,	,	PUNCT
ftr-460	219	23	arguably	arguably	ADV
ftr-460	219	24	,	,	PUNCT
ftr-460	219	25	the	the	DET
ftr-460	219	26	statute	statute	NOUN
ftr-460	219	27	could	could	AUX
ftr-460	219	28	be	be	AUX
ftr-460	219	29	construed	construe	VERB
ftr-460	219	30	to	to	PART
ftr-460	219	31	eliminate	eliminate	VERB
ftr-460	219	32	the	the	DET
ftr-460	219	33	rule.2	rule.2	NOUN
ftr-460	219	34	'	'	PUNCT
ftr-460	219	35	the	the	DET
ftr-460	219	36	more	more	ADV
ftr-460	219	37	commonly	commonly	ADV
ftr-460	219	38	held	hold	VERB
ftr-460	219	39	belief	belief	NOUN
ftr-460	219	40	is	be	AUX
ftr-460	219	41	that	that	SCONJ
ftr-460	219	42	congress	congress	PROPN
ftr-460	219	43	intended	intend	VERB
ftr-460	219	44	that	that	SCONJ
ftr-460	219	45	the	the	DET
ftr-460	219	46	ceiling	ceiling	NOUN
ftr-460	219	47	rule	rule	NOUN
ftr-460	219	48	continue	continue	VERB
ftr-460	219	49	,	,	PUNCT
ftr-460	219	50	or	or	CCONJ
ftr-460	219	51	at	at	ADP
ftr-460	219	52	least	least	ADJ
ftr-460	219	53	that	that	SCONJ
ftr-460	219	54	the	the	DET
ftr-460	219	55	treasury	treasury	NOUN
ftr-460	219	56	should	should	AUX
ftr-460	219	57	not	not	PART
ftr-460	219	58	impose	impose	VERB
ftr-460	219	59	aggregate	aggregate	ADJ
ftr-460	219	60	treatment	treatment	NOUN
ftr-460	219	61	upon	upon	SCONJ
ftr-460	219	62	taxpayers	taxpayer	NOUN
ftr-460	219	63	.	.	PUNCT
ftr-460	220	1	22	22	NUM
ftr-460	220	2	the	the	DET
ftr-460	220	3	1984	1984	NUM
ftr-460	220	4	legislative	legislative	ADJ
ftr-460	220	5	history	history	NOUN
ftr-460	220	6	authorized	authorize	VERB
ftr-460	220	7	taxpayers	taxpayer	NOUN
ftr-460	220	8	to	to	PART
ftr-460	220	9	rely	rely	VERB
ftr-460	220	10	on	on	ADP
ftr-460	220	11	the	the	DET
ftr-460	220	12	former	former	ADJ
ftr-460	220	13	regulations	regulation	NOUN
ftr-460	220	14	until	until	SCONJ
ftr-460	220	15	new	new	ADJ
ftr-460	220	16	ones	one	NOUN
ftr-460	220	17	were	be	AUX
ftr-460	220	18	issued	issue	VERB
ftr-460	220	19	,	,	PUNCT
ftr-460	220	20	and	and	CCONJ
ftr-460	220	21	while	while	SCONJ
ftr-460	220	22	the	the	DET
ftr-460	220	23	grant	grant	NOUN
ftr-460	220	24	of	of	ADP
ftr-460	220	25	regulatory	regulatory	ADJ
ftr-460	220	26	authority	authority	NOUN
ftr-460	220	27	is	be	AUX
ftr-460	220	28	broad	broad	ADJ
ftr-460	220	29	,	,	PUNCT
ftr-460	220	30	no	no	DET
ftr-460	220	31	suggestion	suggestion	NOUN
ftr-460	220	32	is	be	AUX
ftr-460	220	33	made	make	VERB
ftr-460	220	34	that	that	SCONJ
ftr-460	220	35	the	the	DET
ftr-460	220	36	treasury	treasury	NOUN
ftr-460	220	37	should	should	AUX
ftr-460	220	38	adopt	adopt	VERB
ftr-460	220	39	some	some	DET
ftr-460	220	40	sort	sort	NOUN
ftr-460	220	41	of	of	ADP
ftr-460	220	42	deferred	defer	VERB
ftr-460	220	43	sale	sale	NOUN
ftr-460	220	44	method.23	method.23	VERB
ftr-460	220	45	the	the	DET
ftr-460	220	46	presumption	presumption	NOUN
ftr-460	220	47	arising	arise	VERB
ftr-460	220	48	from	from	ADP
ftr-460	220	49	the	the	DET
ftr-460	220	50	legislative	legislative	ADJ
ftr-460	220	51	history	history	NOUN
ftr-460	220	52	is	be	AUX
ftr-460	220	53	that	that	SCONJ
ftr-460	220	54	the	the	DET
ftr-460	220	55	traditional	traditional	ADJ
ftr-460	220	56	method	method	NOUN
ftr-460	220	57	would	would	AUX
ftr-460	220	58	continue	continue	VERB
ftr-460	220	59	,	,	PUNCT
ftr-460	220	60	although	although	SCONJ
ftr-460	220	61	treasury	treasury	PROPN
ftr-460	220	62	was	be	AUX
ftr-460	220	63	authorized	authorize	VERB
ftr-460	220	64	to	to	PART
ftr-460	220	65	provide	provide	VERB
ftr-460	220	66	various	various	ADJ
ftr-460	220	67	means	mean	NOUN
ftr-460	220	68	of	of	ADP
ftr-460	220	69	curing	cure	VERB
ftr-460	220	70	ceiling	ceiling	NOUN
ftr-460	220	71	rule	rule	NOUN
ftr-460	220	72	distortions	distortion	NOUN
ftr-460	220	73	.	.	PUNCT
ftr-460	221	1	a	a	DET
ftr-460	221	2	decade	decade	NOUN
ftr-460	221	3	passed	pass	VERB
ftr-460	221	4	before	before	SCONJ
ftr-460	221	5	final	final	ADJ
ftr-460	221	6	regulations	regulation	NOUN
ftr-460	221	7	were	be	AUX
ftr-460	221	8	issued	issue	VERB
ftr-460	221	9	under	under	ADP
ftr-460	221	10	section	section	NOUN
ftr-460	221	11	704(c	704(c	PROPN
ftr-460	221	12	)	)	PUNCT
ftr-460	221	13	,	,	PUNCT
ftr-460	221	14	and	and	CCONJ
ftr-460	221	15	during	during	ADP
ftr-460	221	16	this	this	DET
ftr-460	221	17	time	time	NOUN
ftr-460	221	18	,	,	PUNCT
ftr-460	221	19	there	there	PRON
ftr-460	221	20	was	be	VERB
ftr-460	221	21	much	much	ADJ
ftr-460	221	22	debate	debate	NOUN
ftr-460	221	23	and	and	CCONJ
ftr-460	221	24	speculation	speculation	NOUN
ftr-460	221	25	over	over	ADP
ftr-460	221	26	what	what	PRON
ftr-460	221	27	they	they	PRON
ftr-460	221	28	would	would	AUX
ftr-460	221	29	ultimately	ultimately	ADV
ftr-460	221	30	provide.24	provide.24	VERB
ftr-460	221	31	proposed	propose	VERB
ftr-460	221	32	regulations	regulation	NOUN
ftr-460	221	33	were	be	AUX
ftr-460	221	34	issued	issue	VERB
ftr-460	221	35	in	in	ADP
ftr-460	221	36	december	december	PROPN
ftr-460	221	37	of	of	ADP
ftr-460	221	38	199225	199225	NUM
ftr-460	221	39	and	and	CCONJ
ftr-460	221	40	were	be	AUX
ftr-460	221	41	finalized	finalize	VERB
ftr-460	221	42	on	on	ADP
ftr-460	221	43	december	december	PROPN
ftr-460	221	44	21	21	NUM
ftr-460	221	45	,	,	PUNCT
ftr-460	221	46	1993.26	1993.26	NUM
ftr-460	221	47	21	21	NUM
ftr-460	221	48	.	.	PUNCT
ftr-460	222	1	see	see	VERB
ftr-460	222	2	,	,	PUNCT
ftr-460	222	3	e.g.	e.g.	ADV
ftr-460	222	4	,	,	PUNCT
ftr-460	222	5	turlington	turlington	PROPN
ftr-460	222	6	,	,	PUNCT
ftr-460	222	7	supra	supra	PROPN
ftr-460	222	8	note	note	NOUN
ftr-460	222	9	9	9	NUM
ftr-460	222	10	,	,	PUNCT
ftr-460	222	11	at	at	ADP
ftr-460	222	12	26	26	NUM
ftr-460	222	13	-	-	SYM
ftr-460	222	14	25	25	NUM
ftr-460	222	15	.	.	PUNCT
ftr-460	223	1	22	22	NUM
ftr-460	223	2	.	.	PUNCT
ftr-460	224	1	see	see	VERB
ftr-460	224	2	,	,	PUNCT
ftr-460	224	3	e.g.	e.g.	ADV
ftr-460	224	4	,	,	PUNCT
ftr-460	224	5	new	new	PROPN
ftr-460	224	6	york	york	PROPN
ftr-460	224	7	state	state	PROPN
ftr-460	224	8	bar	bar	PROPN
ftr-460	224	9	ass'n	ass'n	PROPN
ftr-460	224	10	tax	tax	NOUN
ftr-460	224	11	section	section	NOUN
ftr-460	224	12	discusses	discuss	VERB
ftr-460	224	13	regulatory	regulatory	ADJ
ftr-460	224	14	issues	issue	NOUN
ftr-460	224	15	under	under	ADP
ftr-460	224	16	changes	change	NOUN
ftr-460	224	17	made	make	VERB
ftr-460	224	18	by	by	ADP
ftr-460	224	19	'	'	NUM
ftr-460	224	20	84	84	NUM
ftr-460	224	21	act	act	NOUN
ftr-460	224	22	,	,	PUNCT
ftr-460	224	23	85	85	NUM
ftr-460	224	24	tnt	tnt	NOUN
ftr-460	224	25	102	102	NUM
ftr-460	224	26	-	-	SYM
ftr-460	224	27	49	49	NUM
ftr-460	224	28	(	(	PUNCT
ftr-460	224	29	may	may	PROPN
ftr-460	224	30	22	22	NUM
ftr-460	224	31	,	,	PUNCT
ftr-460	224	32	1985	1985	NUM
ftr-460	224	33	)	)	PUNCT
ftr-460	224	34	(	(	PUNCT
ftr-460	224	35	lexis	lexis	X
ftr-460	224	36	,	,	PUNCT
ftr-460	224	37	fedtax	fedtax	NOUN
ftr-460	224	38	library	library	NOUN
ftr-460	224	39	,	,	PUNCT
ftr-460	224	40	tnt	tnt	NOUN
ftr-460	224	41	file	file	NOUN
ftr-460	224	42	)	)	PUNCT
ftr-460	224	43	.	.	PUNCT
ftr-460	225	1	see	see	VERB
ftr-460	225	2	also	also	ADV
ftr-460	225	3	marich	marich	PROPN
ftr-460	225	4	&	&	CCONJ
ftr-460	225	5	mckee	mckee	PROPN
ftr-460	225	6	,	,	PUNCT
ftr-460	225	7	supra	supra	PROPN
ftr-460	225	8	note	note	PROPN
ftr-460	225	9	14	14	NUM
ftr-460	225	10	;	;	PUNCT
ftr-460	225	11	john	john	PROPN
ftr-460	225	12	d.	d.	PROPN
ftr-460	225	13	steines	steines	PROPN
ftr-460	225	14	,	,	PUNCT
ftr-460	225	15	jr	jr	PROPN
ftr-460	225	16	.	.	PROPN
ftr-460	225	17	,	,	PUNCT
ftr-460	225	18	partnership	partnership	NOUN
ftr-460	225	19	allocations	allocation	NOUN
ftr-460	225	20	of	of	ADP
ftr-460	225	21	built	build	VERB
ftr-460	225	22	-	-	PUNCT
ftr-460	225	23	in	in	ADP
ftr-460	225	24	gain	gain	NOUN
ftr-460	225	25	or	or	CCONJ
ftr-460	225	26	loss	loss	NOUN
ftr-460	225	27	,	,	PUNCT
ftr-460	225	28	45	45	NUM
ftr-460	225	29	tax	tax	NOUN
ftr-460	225	30	l.	l.	PROPN
ftr-460	225	31	rev	rev	PROPN
ftr-460	225	32	.	.	PROPN
ftr-460	225	33	615	615	NUM
ftr-460	225	34	-	-	SYM
ftr-460	225	35	65	65	NUM
ftr-460	225	36	n.173	n.173	PROPN
ftr-460	225	37	(	(	PUNCT
ftr-460	225	38	1990	1990	NUM
ftr-460	225	39	)	)	PUNCT
ftr-460	225	40	.	.	PUNCT
ftr-460	226	1	23	23	NUM
ftr-460	226	2	.	.	PUNCT
ftr-460	227	1	the	the	DET
ftr-460	227	2	house	house	PROPN
ftr-460	227	3	report	report	NOUN
ftr-460	227	4	accompanying	accompany	VERB
ftr-460	227	5	the	the	DET
ftr-460	227	6	1984	1984	NUM
ftr-460	227	7	legislation	legislation	NOUN
ftr-460	227	8	states	state	NOUN
ftr-460	227	9	:	:	PUNCT
ftr-460	227	10	it	it	PRON
ftr-460	227	11	is	be	AUX
ftr-460	227	12	anticipated	anticipate	VERB
ftr-460	227	13	that	that	SCONJ
ftr-460	227	14	regulations	regulation	NOUN
ftr-460	227	15	under	under	ADP
ftr-460	227	16	[	[	X
ftr-460	227	17	§	§	PROPN
ftr-460	227	18	704(c)(1	704(c)(1	PROPN
ftr-460	227	19	)	)	PUNCT
ftr-460	227	20	]	]	PUNCT
ftr-460	227	21	generally	generally	ADV
ftr-460	227	22	will	will	AUX
ftr-460	227	23	provide	provide	VERB
ftr-460	227	24	for	for	ADP
ftr-460	227	25	the	the	DET
ftr-460	227	26	same	same	ADJ
ftr-460	227	27	result	result	NOUN
ftr-460	227	28	that	that	PRON
ftr-460	227	29	is	be	AUX
ftr-460	227	30	achieved	achieve	VERB
ftr-460	227	31	under	under	ADP
ftr-460	227	32	present	present	ADJ
ftr-460	227	33	law	law	NOUN
ftr-460	227	34	when	when	SCONJ
ftr-460	227	35	a	a	DET
ftr-460	227	36	partnership	partnership	NOUN
ftr-460	227	37	elects	elect	VERB
ftr-460	227	38	with	with	ADP
ftr-460	227	39	respect	respect	NOUN
ftr-460	227	40	to	to	ADP
ftr-460	227	41	all	all	DET
ftr-460	227	42	relevant	relevant	ADJ
ftr-460	227	43	items	item	NOUN
ftr-460	227	44	to	to	PART
ftr-460	227	45	provide	provide	VERB
ftr-460	227	46	for	for	ADP
ftr-460	227	47	sharing	sharing	NOUN
ftr-460	227	48	of	of	ADP
ftr-460	227	49	depreciation	depreciation	NOUN
ftr-460	227	50	,	,	PUNCT
ftr-460	227	51	depletion	depletion	NOUN
ftr-460	227	52	,	,	PUNCT
ftr-460	227	53	and	and	CCONJ
ftr-460	227	54	gain	gain	VERB
ftr-460	227	55	or	or	CCONJ
ftr-460	227	56	loss	loss	NOUN
ftr-460	227	57	among	among	ADP
ftr-460	227	58	the	the	DET
ftr-460	227	59	partners	partner	NOUN
ftr-460	227	60	so	so	SCONJ
ftr-460	227	61	as	as	SCONJ
ftr-460	227	62	to	to	PART
ftr-460	227	63	take	take	VERB
ftr-460	227	64	into	into	ADP
ftr-460	227	65	account	account	NOUN
ftr-460	227	66	fully	fully	ADV
ftr-460	227	67	the	the	DET
ftr-460	227	68	variation	variation	NOUN
ftr-460	227	69	between	between	ADP
ftr-460	227	70	the	the	DET
ftr-460	227	71	basis	basis	NOUN
ftr-460	227	72	of	of	ADP
ftr-460	227	73	the	the	DET
ftr-460	227	74	property	property	NOUN
ftr-460	227	75	of	of	ADP
ftr-460	227	76	the	the	DET
ftr-460	227	77	partnership	partnership	NOUN
ftr-460	227	78	and	and	CCONJ
ftr-460	227	79	its	its	PRON
ftr-460	227	80	fair	fair	ADJ
ftr-460	227	81	market	market	NOUN
ftr-460	227	82	value	value	NOUN
ftr-460	227	83	at	at	ADP
ftr-460	227	84	the	the	DET
ftr-460	227	85	time	time	NOUN
ftr-460	227	86	of	of	ADP
ftr-460	227	87	the	the	DET
ftr-460	227	88	contribution	contribution	NOUN
ftr-460	227	89	.	.	PUNCT
ftr-460	228	1	h.r	h.r	PROPN
ftr-460	228	2	.	.	PROPN
ftr-460	228	3	rep	rep	PROPN
ftr-460	228	4	.	.	PROPN
ftr-460	228	5	no	no	INTJ
ftr-460	228	6	.	.	NOUN
ftr-460	229	1	98	98	NUM
ftr-460	229	2	-	-	SYM
ftr-460	229	3	432	432	NUM
ftr-460	229	4	,	,	PUNCT
ftr-460	229	5	98th	98th	ADJ
ftr-460	229	6	cong	cong	NOUN
ftr-460	229	7	.	.	PROPN
ftr-460	229	8	,	,	PUNCT
ftr-460	229	9	2d	2d	PROPN
ftr-460	229	10	sess	sess	NOUN
ftr-460	229	11	.	.	PUNCT
ftr-460	230	1	pt	pt	PROPN
ftr-460	230	2	.	.	PROPN
ftr-460	230	3	2	2	NUM
ftr-460	230	4	,	,	PUNCT
ftr-460	230	5	at	at	ADP
ftr-460	230	6	1209	1209	NUM
ftr-460	230	7	(	(	PUNCT
ftr-460	230	8	1984	1984	NUM
ftr-460	230	9	)	)	PUNCT
ftr-460	230	10	,	,	PUNCT
ftr-460	230	11	reprinted	reprint	VERB
ftr-460	230	12	in	in	ADP
ftr-460	230	13	1984	1984	NUM
ftr-460	230	14	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-460	230	15	.	.	PUNCT
ftr-460	231	1	874	874	NUM
ftr-460	231	2	,	,	PUNCT
ftr-460	231	3	876	876	NUM
ftr-460	231	4	.	.	PUNCT
ftr-460	232	1	in	in	ADP
ftr-460	232	2	a	a	DET
ftr-460	232	3	footnote	footnote	NOUN
ftr-460	232	4	,	,	PUNCT
ftr-460	232	5	the	the	DET
ftr-460	232	6	house	house	NOUN
ftr-460	232	7	report	report	NOUN
ftr-460	232	8	suggests	suggest	VERB
ftr-460	232	9	that	that	SCONJ
ftr-460	232	10	curative	curative	ADJ
ftr-460	232	11	allocations	allocation	NOUN
ftr-460	232	12	of	of	ADP
ftr-460	232	13	gain	gain	NOUN
ftr-460	232	14	on	on	ADP
ftr-460	232	15	a	a	DET
ftr-460	232	16	sale	sale	NOUN
ftr-460	232	17	of	of	ADP
ftr-460	232	18	depreciable	depreciable	ADJ
ftr-460	232	19	property	property	NOUN
ftr-460	232	20	might	might	AUX
ftr-460	232	21	be	be	AUX
ftr-460	232	22	appropriate	appropriate	ADJ
ftr-460	232	23	to	to	PART
ftr-460	232	24	resolve	resolve	VERB
ftr-460	232	25	disparities	disparity	NOUN
ftr-460	232	26	created	create	VERB
ftr-460	232	27	by	by	ADP
ftr-460	232	28	ceiling	ceiling	NOUN
ftr-460	232	29	limited	limited	ADJ
ftr-460	232	30	depreciation	depreciation	NOUN
ftr-460	232	31	.	.	PUNCT
ftr-460	233	1	i	i	PRON
ftr-460	233	2	d.	d.	PROPN
ftr-460	233	3	n.3	n.3	PROPN
ftr-460	233	4	.	.	PUNCT
ftr-460	234	1	this	this	PRON
ftr-460	234	2	bolsters	bolster	VERB
ftr-460	234	3	the	the	DET
ftr-460	234	4	argument	argument	NOUN
ftr-460	234	5	that	that	SCONJ
ftr-460	234	6	congress	congress	PROPN
ftr-460	234	7	intended	intend	VERB
ftr-460	234	8	the	the	DET
ftr-460	234	9	ceiling	ceiling	NOUN
ftr-460	234	10	rule	rule	NOUN
ftr-460	234	11	to	to	PART
ftr-460	234	12	remain	remain	VERB
ftr-460	234	13	in	in	ADP
ftr-460	234	14	place	place	NOUN
ftr-460	234	15	.	.	PUNCT
ftr-460	235	1	24	24	NUM
ftr-460	235	2	.	.	X
ftr-460	236	1	see	see	VERB
ftr-460	236	2	,	,	PUNCT
ftr-460	236	3	e.g.	e.g.	ADV
ftr-460	236	4	,	,	PUNCT
ftr-460	236	5	new	new	PROPN
ftr-460	236	6	york	york	PROPN
ftr-460	236	7	state	state	PROPN
ftr-460	236	8	bar	bar	PROPN
ftr-460	236	9	ass'n	ass'n	PROPN
ftr-460	236	10	,	,	PUNCT
ftr-460	236	11	supra	supra	NOUN
ftr-460	236	12	note	note	PROPN
ftr-460	236	13	22	22	NUM
ftr-460	236	14	;	;	PUNCT
ftr-460	236	15	marich	marich	PROPN
ftr-460	236	16	&	&	CCONJ
ftr-460	236	17	mckee	mckee	PROPN
ftr-460	236	18	,	,	PUNCT
ftr-460	236	19	supra	supra	PROPN
ftr-460	236	20	note	note	PROPN
ftr-460	236	21	14	14	NUM
ftr-460	236	22	.	.	PUNCT
ftr-460	236	23	25	25	NUM
ftr-460	236	24	.	.	PUNCT
ftr-460	237	1	ps-164	ps-164	NOUN
ftr-460	237	2	-	-	PUNCT
ftr-460	237	3	84	84	NUM
ftr-460	237	4	,	,	PUNCT
ftr-460	237	5	1993	1993	NUM
ftr-460	237	6	-	-	SYM
ftr-460	237	7	1	1	NUM
ftr-460	237	8	c.b	c.b	PROPN
ftr-460	237	9	.	.	PROPN
ftr-460	237	10	857	857	NUM
ftr-460	237	11	.	.	PUNCT
ftr-460	237	12	26	26	NUM
ftr-460	237	13	.	.	PUNCT
ftr-460	238	1	t.d	t.d	PROPN
ftr-460	238	2	.	.	PROPN
ftr-460	238	3	8500	8500	NUM
ftr-460	238	4	,	,	PUNCT
ftr-460	238	5	1994	1994	NUM
ftr-460	238	6	-	-	SYM
ftr-460	238	7	1	1	NUM
ftr-460	238	8	c.b	c.b	PROPN
ftr-460	238	9	.	.	PROPN
ftr-460	238	10	183	183	NUM
ftr-460	238	11	.	.	PUNCT
ftr-460	239	1	the	the	DET
ftr-460	239	2	rules	rule	NOUN
ftr-460	239	3	on	on	ADP
ftr-460	239	4	the	the	DET
ftr-460	239	5	remedial	remedial	ADJ
ftr-460	239	6	allocation	allocation	NOUN
ftr-460	239	7	method	method	NOUN
ftr-460	239	8	were	be	AUX
ftr-460	239	9	not	not	PART
ftr-460	239	10	finalized	finalize	VERB
ftr-460	239	11	until	until	ADP
ftr-460	239	12	december	december	PROPN
ftr-460	239	13	of	of	ADP
ftr-460	239	14	1994	1994	NUM
ftr-460	239	15	.	.	PUNCT
ftr-460	240	1	t.d	t.d	PROPN
ftr-460	240	2	.	.	PROPN
ftr-460	240	3	8585	8585	NUM
ftr-460	240	4	,	,	PUNCT
ftr-460	240	5	1995	1995	NUM
ftr-460	240	6	-	-	SYM
ftr-460	240	7	1	1	NUM
ftr-460	240	8	c.b	c.b	PROPN
ftr-460	240	9	.	.	PROPN
ftr-460	240	10	120	120	NUM
ftr-460	240	11	.	.	PUNCT
ftr-460	241	1	[	[	X
ftr-460	241	2	vol	vol	NOUN
ftr-460	241	3	3:3	3:3	NUM
ftr-460	241	4	use	use	NOUN
ftr-460	241	5	and	and	CCONJ
ftr-460	241	6	abuse	abuse	NOUN
ftr-460	241	7	of	of	ADP
ftr-460	241	8	section	section	NOUN
ftr-460	241	9	704(c	704(c	PROPN
ftr-460	241	10	)	)	PUNCT
ftr-460	241	11	e.	e.	PROPN
ftr-460	242	1	the	the	DET
ftr-460	242	2	regulations	regulation	NOUN
ftr-460	242	3	the	the	DET
ftr-460	242	4	regulations	regulation	NOUN
ftr-460	242	5	begin	begin	VERB
ftr-460	242	6	with	with	ADP
ftr-460	242	7	the	the	DET
ftr-460	242	8	following	follow	VERB
ftr-460	242	9	statement	statement	NOUN
ftr-460	242	10	:	:	PUNCT
ftr-460	242	11	the	the	DET
ftr-460	242	12	purpose	purpose	NOUN
ftr-460	242	13	of	of	ADP
ftr-460	242	14	section	section	NOUN
ftr-460	242	15	704(c	704(c	PROPN
ftr-460	242	16	)	)	PUNCT
ftr-460	242	17	is	be	AUX
ftr-460	242	18	to	to	PART
ftr-460	242	19	prevent	prevent	VERB
ftr-460	242	20	the	the	DET
ftr-460	242	21	shifting	shifting	NOUN
ftr-460	242	22	of	of	ADP
ftr-460	242	23	tax	tax	NOUN
ftr-460	242	24	consequences	consequence	NOUN
ftr-460	242	25	among	among	ADP
ftr-460	242	26	partners	partner	NOUN
ftr-460	242	27	with	with	ADP
ftr-460	242	28	respect	respect	NOUN
ftr-460	242	29	to	to	ADP
ftr-460	242	30	precontribution	precontribution	NOUN
ftr-460	242	31	gain	gain	NOUN
ftr-460	242	32	or	or	CCONJ
ftr-460	242	33	loss	loss	NOUN
ftr-460	242	34	.	.	PUNCT
ftr-460	243	1	under	under	ADP
ftr-460	243	2	section	section	NOUN
ftr-460	243	3	704(c	704(c	PROPN
ftr-460	243	4	)	)	PUNCT
ftr-460	243	5	,	,	PUNCT
ftr-460	243	6	a	a	DET
ftr-460	243	7	partnership	partnership	NOUN
ftr-460	243	8	must	must	AUX
ftr-460	243	9	allocate	allocate	VERB
ftr-460	243	10	income	income	NOUN
ftr-460	243	11	,	,	PUNCT
ftr-460	243	12	gain	gain	NOUN
ftr-460	243	13	,	,	PUNCT
ftr-460	243	14	loss	loss	NOUN
ftr-460	243	15	,	,	PUNCT
ftr-460	243	16	and	and	CCONJ
ftr-460	243	17	deduction	deduction	NOUN
ftr-460	243	18	with	with	ADP
ftr-460	243	19	respect	respect	NOUN
ftr-460	243	20	to	to	ADP
ftr-460	243	21	property	property	NOUN
ftr-460	243	22	contributed	contribute	VERB
ftr-460	243	23	by	by	ADP
ftr-460	243	24	a	a	DET
ftr-460	243	25	partner	partner	NOUN
ftr-460	243	26	to	to	ADP
ftr-460	243	27	the	the	DET
ftr-460	243	28	partnership	partnership	NOUN
ftr-460	243	29	so	so	SCONJ
ftr-460	243	30	as	as	SCONJ
ftr-460	243	31	to	to	PART
ftr-460	243	32	take	take	VERB
ftr-460	243	33	into	into	ADP
ftr-460	243	34	account	account	NOUN
ftr-460	243	35	any	any	DET
ftr-460	243	36	variation	variation	NOUN
ftr-460	243	37	between	between	ADP
ftr-460	243	38	the	the	DET
ftr-460	243	39	adjusted	adjust	VERB
ftr-460	243	40	tax	tax	NOUN
ftr-460	243	41	basis	basis	NOUN
ftr-460	243	42	of	of	ADP
ftr-460	243	43	the	the	DET
ftr-460	243	44	property	property	NOUN
ftr-460	243	45	and	and	CCONJ
ftr-460	243	46	its	its	PRON
ftr-460	243	47	fair	fair	ADJ
ftr-460	243	48	market	market	NOUN
ftr-460	243	49	value	value	NOUN
ftr-460	243	50	at	at	ADP
ftr-460	243	51	the	the	DET
ftr-460	243	52	time	time	NOUN
ftr-460	243	53	of	of	ADP
ftr-460	243	54	contribution.27	contribution.27	PROPN
ftr-460	243	55	this	this	DET
ftr-460	243	56	restatement	restatement	NOUN
ftr-460	243	57	of	of	ADP
ftr-460	243	58	the	the	DET
ftr-460	243	59	statutory	statutory	ADJ
ftr-460	243	60	rule	rule	NOUN
ftr-460	243	61	,	,	PUNCT
ftr-460	243	62	preceded	precede	VERB
ftr-460	243	63	by	by	ADP
ftr-460	243	64	a	a	DET
ftr-460	243	65	statement	statement	NOUN
ftr-460	243	66	of	of	ADP
ftr-460	243	67	the	the	DET
ftr-460	243	68	purpose	purpose	NOUN
ftr-460	243	69	of	of	ADP
ftr-460	243	70	the	the	DET
ftr-460	243	71	statute	statute	NOUN
ftr-460	243	72	,	,	PUNCT
ftr-460	243	73	is	be	AUX
ftr-460	243	74	followed	follow	VERB
ftr-460	243	75	by	by	ADP
ftr-460	243	76	the	the	DET
ftr-460	243	77	edict	edict	NOUN
ftr-460	243	78	that	that	SCONJ
ftr-460	243	79	"	"	PUNCT
ftr-460	243	80	the	the	DET
ftr-460	243	81	allocations	allocation	NOUN
ftr-460	243	82	must	must	AUX
ftr-460	243	83	be	be	AUX
ftr-460	243	84	made	make	VERB
ftr-460	243	85	using	use	VERB
ftr-460	243	86	a	a	DET
ftr-460	243	87	reasonable	reasonable	ADJ
ftr-460	243	88	method	method	NOUN
ftr-460	243	89	that	that	PRON
ftr-460	243	90	is	be	AUX
ftr-460	243	91	consistent	consistent	ADJ
ftr-460	243	92	with	with	ADP
ftr-460	243	93	the	the	DET
ftr-460	243	94	purpose	purpose	NOUN
ftr-460	243	95	of	of	ADP
ftr-460	243	96	section	section	NOUN
ftr-460	243	97	704(c	704(c	PROPN
ftr-460	243	98	)	)	PUNCT
ftr-460	243	99	.	.	PUNCT
ftr-460	243	100	"	"	PUNCT
ftr-460	244	1	28	28	NUM
ftr-460	244	2	the	the	DET
ftr-460	244	3	balance	balance	NOUN
ftr-460	244	4	of	of	ADP
ftr-460	244	5	the	the	DET
ftr-460	244	6	regulations	regulation	NOUN
ftr-460	244	7	is	be	AUX
ftr-460	244	8	devoted	devote	VERB
ftr-460	244	9	to	to	ADP
ftr-460	244	10	fleshing	flesh	VERB
ftr-460	244	11	out	out	ADP
ftr-460	244	12	what	what	PRON
ftr-460	244	13	the	the	DET
ftr-460	244	14	treasury	treasury	NOUN
ftr-460	244	15	means	mean	VERB
ftr-460	244	16	by	by	ADP
ftr-460	244	17	"	"	PUNCT
ftr-460	244	18	reasonable	reasonable	ADJ
ftr-460	244	19	.	.	PUNCT
ftr-460	244	20	"	"	PUNCT
ftr-460	245	1	the	the	DET
ftr-460	245	2	regulations	regulation	NOUN
ftr-460	245	3	include	include	VERB
ftr-460	245	4	an	an	DET
ftr-460	245	5	anti	anti	ADJ
ftr-460	245	6	-	-	ADJ
ftr-460	245	7	abuse	abuse	ADJ
ftr-460	245	8	rule	rule	NOUN
ftr-460	245	9	providing	provide	VERB
ftr-460	245	10	that	that	SCONJ
ftr-460	245	11	an	an	DET
ftr-460	245	12	allocation	allocation	NOUN
ftr-460	245	13	is	be	AUX
ftr-460	245	14	not	not	PART
ftr-460	245	15	reasonable	reasonable	ADJ
ftr-460	245	16	if	if	SCONJ
ftr-460	245	17	"	"	PUNCT
ftr-460	245	18	the	the	DET
ftr-460	245	19	contribution	contribution	NOUN
ftr-460	245	20	of	of	ADP
ftr-460	245	21	property	property	NOUN
ftr-460	245	22	...	...	PUNCT
ftr-460	245	23	and	and	CCONJ
ftr-460	245	24	the	the	DET
ftr-460	245	25	corresponding	corresponding	ADJ
ftr-460	245	26	allocation	allocation	NOUN
ftr-460	245	27	of	of	ADP
ftr-460	245	28	tax	tax	NOUN
ftr-460	245	29	items	item	NOUN
ftr-460	245	30	with	with	ADP
ftr-460	245	31	respect	respect	NOUN
ftr-460	245	32	to	to	ADP
ftr-460	245	33	the	the	DET
ftr-460	245	34	property	property	NOUN
ftr-460	245	35	are	be	AUX
ftr-460	245	36	made	make	VERB
ftr-460	245	37	with	with	ADP
ftr-460	245	38	a	a	DET
ftr-460	245	39	view	view	NOUN
ftr-460	245	40	to	to	ADP
ftr-460	245	41	shifting	shift	VERB
ftr-460	245	42	the	the	DET
ftr-460	245	43	tax	tax	NOUN
ftr-460	245	44	consequences	consequence	NOUN
ftr-460	245	45	of	of	ADP
ftr-460	245	46	built	build	VERB
ftr-460	245	47	-	-	PUNCT
ftr-460	245	48	in	in	ADP
ftr-460	245	49	gain	gain	NOUN
ftr-460	245	50	or	or	CCONJ
ftr-460	245	51	loss	loss	NOUN
ftr-460	245	52	among	among	ADP
ftr-460	245	53	the	the	DET
ftr-460	245	54	partners	partner	NOUN
ftr-460	245	55	in	in	ADP
ftr-460	245	56	a	a	DET
ftr-460	245	57	manner	manner	NOUN
ftr-460	245	58	that	that	PRON
ftr-460	245	59	substantially	substantially	ADV
ftr-460	245	60	reduces	reduce	VERB
ftr-460	245	61	the	the	DET
ftr-460	245	62	present	present	ADJ
ftr-460	245	63	value	value	NOUN
ftr-460	245	64	of	of	ADP
ftr-460	245	65	the	the	DET
ftr-460	245	66	partners	partner	NOUN
ftr-460	245	67	'	'	PART
ftr-460	245	68	aggregate	aggregate	ADJ
ftr-460	245	69	tax	tax	NOUN
ftr-460	245	70	liability	liability	NOUN
ftr-460	245	71	.	.	PUNCT
ftr-460	246	1	"	"	PUNCT
ftr-460	246	2	'	'	PUNCT
ftr-460	246	3	the	the	DET
ftr-460	246	4	regulations	regulation	NOUN
ftr-460	246	5	describe	describe	VERB
ftr-460	246	6	three	three	NUM
ftr-460	246	7	allocation	allocation	NOUN
ftr-460	246	8	"	"	PUNCT
ftr-460	246	9	methods	method	NOUN
ftr-460	246	10	"	"	PUNCT
ftr-460	246	11	that	that	PRON
ftr-460	246	12	are	be	AUX
ftr-460	246	13	"	"	PUNCT
ftr-460	246	14	generally	generally	ADV
ftr-460	246	15	"	"	PUNCT
ftr-460	246	16	considered	consider	VERB
ftr-460	246	17	reasonable	reasonable	ADJ
ftr-460	246	18	,	,	PUNCT
ftr-460	246	19	and	and	CCONJ
ftr-460	246	20	state	state	NOUN
ftr-460	246	21	that	that	SCONJ
ftr-460	246	22	"	"	PUNCT
ftr-460	246	23	other	other	ADJ
ftr-460	246	24	methods	method	NOUN
ftr-460	246	25	may	may	AUX
ftr-460	246	26	be	be	AUX
ftr-460	246	27	reasonable	reasonable	ADJ
ftr-460	246	28	in	in	ADP
ftr-460	246	29	appropriate	appropriate	ADJ
ftr-460	246	30	circumstances	circumstance	NOUN
ftr-460	246	31	.	.	PUNCT
ftr-460	247	1	"	"	PUNCT
ftr-460	247	2	''	''	PUNCT
ftr-460	247	3	the	the	DET
ftr-460	247	4	three	three	NUM
ftr-460	247	5	methods	method	NOUN
ftr-460	247	6	are	be	AUX
ftr-460	247	7	the	the	DET
ftr-460	247	8	traditional	traditional	ADJ
ftr-460	247	9	method	method	NOUN
ftr-460	247	10	,	,	PUNCT
ftr-460	247	11	the	the	DET
ftr-460	247	12	traditional	traditional	ADJ
ftr-460	247	13	method	method	NOUN
ftr-460	247	14	with	with	ADP
ftr-460	247	15	curative	curative	ADJ
ftr-460	247	16	allocations	allocation	NOUN
ftr-460	247	17	,	,	PUNCT
ftr-460	247	18	and	and	CCONJ
ftr-460	247	19	the	the	DET
ftr-460	247	20	remedial	remedial	ADJ
ftr-460	247	21	allocation	allocation	NOUN
ftr-460	247	22	method	method	NOUN
ftr-460	247	23	.	.	PUNCT
ftr-460	248	1	the	the	DET
ftr-460	248	2	traditional	traditional	ADJ
ftr-460	248	3	method	method	NOUN
ftr-460	248	4	is	be	AUX
ftr-460	248	5	basically	basically	ADV
ftr-460	248	6	the	the	DET
ftr-460	248	7	same	same	ADJ
ftr-460	248	8	as	as	ADP
ftr-460	248	9	the	the	DET
ftr-460	248	10	method	method	NOUN
ftr-460	248	11	of	of	ADP
ftr-460	248	12	the	the	DET
ftr-460	248	13	old	old	ADJ
ftr-460	248	14	section	section	NOUN
ftr-460	248	15	704(c)(2	704(c)(2	NOUN
ftr-460	248	16	)	)	PUNCT
ftr-460	248	17	regulations	regulation	NOUN
ftr-460	248	18	described	describe	VERB
ftr-460	248	19	above	above	ADV
ftr-460	248	20	,	,	PUNCT
ftr-460	248	21	ceiling	ceiling	NOUN
ftr-460	248	22	rule	rule	NOUN
ftr-460	248	23	and	and	CCONJ
ftr-460	248	24	all	all	PRON
ftr-460	248	25	.	.	PUNCT
ftr-460	249	1	the	the	DET
ftr-460	249	2	traditional	traditional	ADJ
ftr-460	249	3	method	method	NOUN
ftr-460	249	4	with	with	ADP
ftr-460	249	5	curative	curative	ADJ
ftr-460	249	6	allocations	allocation	NOUN
ftr-460	249	7	provides	provide	VERB
ftr-460	249	8	a	a	DET
ftr-460	249	9	means	means	NOUN
ftr-460	249	10	of	of	ADP
ftr-460	249	11	offsetting	offset	VERB
ftr-460	249	12	ceiling	ceiling	NOUN
ftr-460	249	13	rule	rule	NOUN
ftr-460	249	14	distortions	distortion	NOUN
ftr-460	249	15	in	in	ADP
ftr-460	249	16	many	many	ADJ
ftr-460	249	17	cases	case	NOUN
ftr-460	249	18	,	,	PUNCT
ftr-460	249	19	and	and	CCONJ
ftr-460	249	20	the	the	DET
ftr-460	249	21	remedial	remedial	ADJ
ftr-460	249	22	allocation	allocation	NOUN
ftr-460	249	23	method	method	NOUN
ftr-460	249	24	allows	allow	VERB
ftr-460	249	25	ceiling	ceiling	NOUN
ftr-460	249	26	rule	rule	NOUN
ftr-460	249	27	distortions	distortion	NOUN
ftr-460	249	28	to	to	PART
ftr-460	249	29	be	be	AUX
ftr-460	249	30	avoided	avoid	VERB
ftr-460	249	31	altogether	altogether	ADV
ftr-460	249	32	.	.	PUNCT
ftr-460	250	1	it	it	PRON
ftr-460	250	2	has	have	AUX
ftr-460	250	3	been	be	AUX
ftr-460	250	4	noted	note	VERB
ftr-460	250	5	that	that	SCONJ
ftr-460	250	6	although	although	SCONJ
ftr-460	250	7	the	the	DET
ftr-460	250	8	final	final	ADJ
ftr-460	250	9	regulations	regulation	NOUN
ftr-460	250	10	speak	speak	VERB
ftr-460	250	11	of	of	ADP
ftr-460	250	12	the	the	DET
ftr-460	250	13	three	three	NUM
ftr-460	250	14	methods	method	NOUN
ftr-460	250	15	as	as	ADP
ftr-460	250	16	separate	separate	ADJ
ftr-460	250	17	and	and	CCONJ
ftr-460	250	18	distinct	distinct	ADJ
ftr-460	250	19	,	,	PUNCT
ftr-460	250	20	the	the	DET
ftr-460	250	21	traditional	traditional	ADJ
ftr-460	250	22	method	method	NOUN
ftr-460	250	23	is	be	AUX
ftr-460	250	24	effectively	effectively	ADV
ftr-460	250	25	the	the	DET
ftr-460	250	26	only	only	ADJ
ftr-460	250	27	"	"	PUNCT
ftr-460	250	28	horse	horse	NOUN
ftr-460	250	29	in	in	ADP
ftr-460	250	30	the	the	DET
ftr-460	250	31	barn	barn	NOUN
ftr-460	250	32	.	.	PUNCT
ftr-460	250	33	"	"	PUNCT
ftr-460	251	1	3	3	NUM
ftr-460	251	2	'	'	PUNCT
ftr-460	251	3	the	the	DET
ftr-460	251	4	two	two	NUM
ftr-460	251	5	other	other	ADJ
ftr-460	251	6	methods	method	NOUN
ftr-460	251	7	only	only	ADV
ftr-460	251	8	modify	modify	VERB
ftr-460	251	9	that	that	DET
ftr-460	251	10	method	method	NOUN
ftr-460	251	11	as	as	ADP
ftr-460	251	12	necessary	necessary	ADJ
ftr-460	251	13	to	to	PART
ftr-460	251	14	resolve	resolve	VERB
ftr-460	251	15	distortions	distortion	NOUN
ftr-460	251	16	caused	cause	VERB
ftr-460	251	17	by	by	ADP
ftr-460	251	18	the	the	DET
ftr-460	251	19	ceiling	ceiling	NOUN
ftr-460	251	20	rule	rule	NOUN
ftr-460	251	21	.	.	PUNCT
ftr-460	252	1	the	the	DET
ftr-460	252	2	traditional	traditional	ADJ
ftr-460	252	3	method	method	NOUN
ftr-460	252	4	is	be	AUX
ftr-460	252	5	a	a	DET
ftr-460	252	6	means	means	NOUN
ftr-460	252	7	of	of	ADP
ftr-460	252	8	applying	apply	VERB
ftr-460	252	9	aggregate	aggregate	ADJ
ftr-460	252	10	treatment	treatment	NOUN
ftr-460	252	11	to	to	ADP
ftr-460	252	12	noncontributing	noncontributing	PROPN
ftr-460	252	13	27	27	NUM
ftr-460	252	14	.	.	PUNCT
ftr-460	253	1	regs	regs	PROPN
ftr-460	253	2	.	.	PUNCT
ftr-460	254	1	§	§	PROPN
ftr-460	254	2	1.704	1.704	NUM
ftr-460	254	3	-	-	NUM
ftr-460	254	4	3(a)(1	3(a)(1	NUM
ftr-460	254	5	)	)	PUNCT
ftr-460	254	6	.	.	PUNCT
ftr-460	255	1	28	28	NUM
ftr-460	255	2	.	.	PUNCT
ftr-460	256	1	i	i	PRON
ftr-460	256	2	d.	d.	PROPN
ftr-460	256	3	29	29	NUM
ftr-460	256	4	.	.	PUNCT
ftr-460	256	5	regs	regs	PROPN
ftr-460	256	6	.	.	PUNCT
ftr-460	257	1	§	§	PROPN
ftr-460	257	2	1.704	1.704	NUM
ftr-460	257	3	-	-	NUM
ftr-460	257	4	3(a)(10	3(a)(10	NUM
ftr-460	257	5	)	)	PUNCT
ftr-460	257	6	.	.	PUNCT
ftr-460	258	1	30	30	NUM
ftr-460	258	2	.	.	PUNCT
ftr-460	258	3	regs	regs	PROPN
ftr-460	258	4	.	.	PUNCT
ftr-460	259	1	§	§	PROPN
ftr-460	259	2	1.704	1.704	NUM
ftr-460	259	3	-	-	NUM
ftr-460	259	4	3(a)(1	3(a)(1	NUM
ftr-460	259	5	)	)	PUNCT
ftr-460	259	6	.	.	PUNCT
ftr-460	260	1	31	31	NUM
ftr-460	260	2	.	.	PUNCT
ftr-460	261	1	barksdale	barksdale	PROPN
ftr-460	261	2	hortenstin	hortenstin	PROPN
ftr-460	261	3	&	&	CCONJ
ftr-460	261	4	gregory	gregory	PROPN
ftr-460	261	5	j.	j.	PROPN
ftr-460	261	6	marich	marich	PROPN
ftr-460	261	7	.	.	PUNCT
ftr-460	262	1	an	an	DET
ftr-460	262	2	analysis	analysis	NOUN
ftr-460	262	3	of	of	ADP
ftr-460	262	4	the	the	DET
ftr-460	262	5	rules	rule	NOUN
ftr-460	262	6	governing	govern	VERB
ftr-460	262	7	partnership	partnership	NOUN
ftr-460	262	8	allocations	allocation	NOUN
ftr-460	262	9	with	with	ADP
ftr-460	262	10	respect	respect	NOUN
ftr-460	262	11	to	to	ADP
ftr-460	262	12	contributed	contribute	VERB
ftr-460	262	13	properties	property	NOUN
ftr-460	262	14	:	:	PUNCT
ftr-460	262	15	the	the	DET
ftr-460	262	16	final	final	ADJ
ftr-460	262	17	regulations	regulation	NOUN
ftr-460	262	18	under	under	ADP
ftr-460	262	19	section	section	NOUN
ftr-460	262	20	704(c	704(c	PROPN
ftr-460	262	21	)	)	PUNCT
ftr-460	262	22	,	,	PUNCT
ftr-460	262	23	at	at	ADP
ftr-460	262	24	12	12	NUM
ftr-460	262	25	(	(	PUNCT
ftr-460	262	26	1994	1994	NUM
ftr-460	262	27	)	)	PUNCT
ftr-460	262	28	(	(	PUNCT
ftr-460	262	29	unpublished	unpublished	ADJ
ftr-460	262	30	manuscript	manuscript	NOUN
ftr-460	262	31	on	on	ADP
ftr-460	262	32	file	file	NOUN
ftr-460	262	33	with	with	ADP
ftr-460	262	34	author	author	NOUN
ftr-460	262	35	)	)	PUNCT
ftr-460	262	36	.	.	PUNCT
ftr-460	263	1	19961	19961	NUM
ftr-460	263	2	florida	florida	PROPN
ftr-460	263	3	tax	tax	NOUN
ftr-460	263	4	review	review	NOUN
ftr-460	263	5	partners	partner	NOUN
ftr-460	263	6	by	by	ADP
ftr-460	263	7	maintaining	maintain	VERB
ftr-460	263	8	an	an	DET
ftr-460	263	9	identity	identity	NOUN
ftr-460	263	10	in	in	ADP
ftr-460	263	11	each	each	DET
ftr-460	263	12	such	such	ADJ
ftr-460	263	13	partner	partner	NOUN
ftr-460	263	14	's	's	PART
ftr-460	263	15	book	book	NOUN
ftr-460	263	16	and	and	CCONJ
ftr-460	263	17	tax	tax	NOUN
ftr-460	263	18	capital	capital	NOUN
ftr-460	263	19	accounts	account	NOUN
ftr-460	263	20	,	,	PUNCT
ftr-460	263	21	and	and	CCONJ
ftr-460	263	22	this	this	DET
ftr-460	263	23	goal	goal	NOUN
ftr-460	263	24	of	of	ADP
ftr-460	263	25	book	book	NOUN
ftr-460	263	26	/	/	SYM
ftr-460	263	27	tax	tax	NOUN
ftr-460	263	28	equality	equality	NOUN
ftr-460	263	29	is	be	AUX
ftr-460	263	30	at	at	ADP
ftr-460	263	31	the	the	DET
ftr-460	263	32	heart	heart	NOUN
ftr-460	263	33	of	of	ADP
ftr-460	263	34	each	each	PRON
ftr-460	263	35	of	of	ADP
ftr-460	263	36	the	the	DET
ftr-460	263	37	three	three	NUM
ftr-460	263	38	methods	method	NOUN
ftr-460	263	39	in	in	ADP
ftr-460	263	40	the	the	DET
ftr-460	263	41	regulations	regulation	NOUN
ftr-460	263	42	.	.	PUNCT
ftr-460	264	1	for	for	ADP
ftr-460	264	2	example	example	NOUN
ftr-460	264	3	,	,	PUNCT
ftr-460	264	4	if	if	SCONJ
ftr-460	264	5	a	a	DET
ftr-460	264	6	partnership	partnership	NOUN
ftr-460	264	7	elects	elect	VERB
ftr-460	264	8	the	the	DET
ftr-460	264	9	curative	curative	ADJ
ftr-460	264	10	allocation	allocation	NOUN
ftr-460	264	11	method	method	NOUN
ftr-460	264	12	,	,	PUNCT
ftr-460	264	13	but	but	CCONJ
ftr-460	264	14	never	never	ADV
ftr-460	264	15	encounters	encounter	VERB
ftr-460	264	16	a	a	DET
ftr-460	264	17	ceiling	ceiling	NOUN
ftr-460	264	18	rule	rule	NOUN
ftr-460	264	19	limitation	limitation	NOUN
ftr-460	264	20	,	,	PUNCT
ftr-460	264	21	its	its	PRON
ftr-460	264	22	allocations	allocation	NOUN
ftr-460	264	23	will	will	AUX
ftr-460	264	24	be	be	AUX
ftr-460	264	25	precisely	precisely	ADV
ftr-460	264	26	the	the	DET
ftr-460	264	27	same	same	ADJ
ftr-460	264	28	as	as	SCONJ
ftr-460	264	29	if	if	SCONJ
ftr-460	264	30	it	it	PRON
ftr-460	264	31	had	have	AUX
ftr-460	264	32	elected	elect	VERB
ftr-460	264	33	the	the	DET
ftr-460	264	34	traditional	traditional	ADJ
ftr-460	264	35	method	method	NOUN
ftr-460	264	36	.	.	PUNCT
ftr-460	265	1	nevertheless	nevertheless	ADV
ftr-460	265	2	,	,	PUNCT
ftr-460	265	3	because	because	SCONJ
ftr-460	265	4	the	the	DET
ftr-460	265	5	regulations	regulation	NOUN
ftr-460	265	6	describe	describe	VERB
ftr-460	265	7	the	the	DET
ftr-460	265	8	three	three	NUM
ftr-460	265	9	methods	method	NOUN
ftr-460	265	10	as	as	ADP
ftr-460	265	11	alternatives	alternative	NOUN
ftr-460	265	12	,	,	PUNCT
ftr-460	265	13	i	i	PRON
ftr-460	265	14	describe	describe	VERB
ftr-460	265	15	them	they	PRON
ftr-460	265	16	separately	separately	ADV
ftr-460	265	17	.	.	PUNCT
ftr-460	266	1	yet	yet	ADV
ftr-460	266	2	,	,	PUNCT
ftr-460	266	3	it	it	PRON
ftr-460	266	4	is	be	AUX
ftr-460	266	5	useful	useful	ADJ
ftr-460	266	6	to	to	PART
ftr-460	266	7	keep	keep	VERB
ftr-460	266	8	in	in	ADP
ftr-460	266	9	mind	mind	NOUN
ftr-460	266	10	that	that	SCONJ
ftr-460	266	11	at	at	ADP
ftr-460	266	12	the	the	DET
ftr-460	266	13	heart	heart	NOUN
ftr-460	266	14	of	of	ADP
ftr-460	266	15	each	each	PRON
ftr-460	266	16	is	be	AUX
ftr-460	266	17	the	the	DET
ftr-460	266	18	mandate	mandate	NOUN
ftr-460	266	19	that	that	SCONJ
ftr-460	266	20	tax	tax	NOUN
ftr-460	266	21	allocations	allocation	NOUN
ftr-460	266	22	should	should	AUX
ftr-460	266	23	follow	follow	VERB
ftr-460	266	24	book	book	NOUN
ftr-460	266	25	allocations	allocation	NOUN
ftr-460	266	26	,	,	PUNCT
ftr-460	266	27	and	and	CCONJ
ftr-460	266	28	that	that	PRON
ftr-460	266	29	tax	tax	NOUN
ftr-460	266	30	/	/	SYM
ftr-460	266	31	book	book	NOUN
ftr-460	266	32	disparities	disparity	NOUN
ftr-460	266	33	should	should	AUX
ftr-460	266	34	be	be	AUX
ftr-460	266	35	avoided	avoid	VERB
ftr-460	266	36	whenever	whenever	SCONJ
ftr-460	266	37	possible	possible	ADJ
ftr-460	266	38	and	and	CCONJ
ftr-460	266	39	resolved	resolve	VERB
ftr-460	266	40	as	as	ADV
ftr-460	266	41	quickly	quickly	ADV
ftr-460	266	42	as	as	ADP
ftr-460	266	43	possible	possible	ADJ
ftr-460	266	44	when	when	SCONJ
ftr-460	266	45	they	they	PRON
ftr-460	266	46	do	do	AUX
ftr-460	266	47	arise	arise	VERB
ftr-460	266	48	.	.	PUNCT
ftr-460	267	1	f.	f.	PROPN
ftr-460	267	2	traditional	traditional	ADJ
ftr-460	267	3	method	method	NOUN
ftr-460	267	4	with	with	ADP
ftr-460	267	5	curative	curative	ADJ
ftr-460	267	6	allocations	allocation	NOUN
ftr-460	267	7	partnerships	partnership	NOUN
ftr-460	267	8	using	use	VERB
ftr-460	267	9	the	the	DET
ftr-460	267	10	traditional	traditional	ADJ
ftr-460	267	11	method	method	NOUN
ftr-460	267	12	with	with	ADP
ftr-460	267	13	curative	curative	ADJ
ftr-460	267	14	allocations	allocation	NOUN
ftr-460	267	15	may	may	AUX
ftr-460	267	16	elect	elect	VERB
ftr-460	267	17	to	to	PART
ftr-460	267	18	make	make	VERB
ftr-460	267	19	reasonable	reasonable	ADJ
ftr-460	267	20	curative	curative	ADJ
ftr-460	267	21	allocations	allocation	NOUN
ftr-460	267	22	to	to	PART
ftr-460	267	23	eliminate	eliminate	VERB
ftr-460	267	24	ceiling	ceiling	NOUN
ftr-460	267	25	rule	rule	NOUN
ftr-460	267	26	distortions.32	distortions.32	ADP
ftr-460	267	27	a	a	DET
ftr-460	267	28	"	"	PUNCT
ftr-460	267	29	curative	curative	ADJ
ftr-460	267	30	allocation	allocation	NOUN
ftr-460	267	31	"	"	PUNCT
ftr-460	267	32	is	be	AUX
ftr-460	267	33	a	a	DET
ftr-460	267	34	tax	tax	NOUN
ftr-460	267	35	allocation	allocation	NOUN
ftr-460	267	36	of	of	ADP
ftr-460	267	37	an	an	DET
ftr-460	267	38	item	item	NOUN
ftr-460	267	39	that	that	PRON
ftr-460	267	40	differs	differ	VERB
ftr-460	267	41	from	from	ADP
ftr-460	267	42	the	the	DET
ftr-460	267	43	allocation	allocation	NOUN
ftr-460	267	44	of	of	ADP
ftr-460	267	45	the	the	DET
ftr-460	267	46	corresponding	correspond	VERB
ftr-460	267	47	book	book	NOUN
ftr-460	267	48	item	item	NOUN
ftr-460	267	49	.	.	PUNCT
ftr-460	268	1	the	the	DET
ftr-460	268	2	allocation	allocation	NOUN
ftr-460	268	3	is	be	AUX
ftr-460	268	4	meant	mean	VERB
ftr-460	268	5	to	to	PART
ftr-460	268	6	"	"	PUNCT
ftr-460	268	7	cure	cure	VERB
ftr-460	268	8	"	"	PUNCT
ftr-460	268	9	disparities	disparity	NOUN
ftr-460	268	10	caused	cause	VERB
ftr-460	268	11	by	by	ADP
ftr-460	268	12	the	the	DET
ftr-460	268	13	ceiling	ceiling	NOUN
ftr-460	268	14	rule	rule	NOUN
ftr-460	268	15	and	and	CCONJ
ftr-460	268	16	is	be	AUX
ftr-460	268	17	available	available	ADJ
ftr-460	268	18	only	only	ADV
ftr-460	268	19	if	if	SCONJ
ftr-460	268	20	the	the	DET
ftr-460	268	21	ceiling	ceiling	NOUN
ftr-460	268	22	rule	rule	NOUN
ftr-460	268	23	has	have	AUX
ftr-460	268	24	created	create	VERB
ftr-460	268	25	a	a	DET
ftr-460	268	26	book	book	NOUN
ftr-460	268	27	/	/	SYM
ftr-460	268	28	tax	tax	NOUN
ftr-460	268	29	disparity	disparity	NOUN
ftr-460	268	30	.	.	PUNCT
ftr-460	269	1	curative	curative	ADJ
ftr-460	269	2	allocations	allocation	NOUN
ftr-460	269	3	must	must	AUX
ftr-460	269	4	be	be	AUX
ftr-460	269	5	reasonable	reasonable	ADJ
ftr-460	269	6	in	in	ADP
ftr-460	269	7	amount	amount	NOUN
ftr-460	269	8	and	and	CCONJ
ftr-460	269	9	of	of	ADP
ftr-460	269	10	the	the	DET
ftr-460	269	11	same	same	ADJ
ftr-460	269	12	type	type	NOUN
ftr-460	269	13	as	as	ADP
ftr-460	269	14	the	the	DET
ftr-460	269	15	item	item	NOUN
ftr-460	269	16	that	that	PRON
ftr-460	269	17	was	be	AUX
ftr-460	269	18	subject	subject	ADJ
ftr-460	269	19	to	to	ADP
ftr-460	269	20	the	the	DET
ftr-460	269	21	ceiling	ceiling	NOUN
ftr-460	269	22	rule.33	rule.33	NOUN
ftr-460	269	23	absent	absent	ADJ
ftr-460	269	24	an	an	DET
ftr-460	269	25	appropriate	appropriate	ADJ
ftr-460	269	26	item	item	NOUN
ftr-460	269	27	to	to	PART
ftr-460	269	28	allocate	allocate	VERB
ftr-460	269	29	,	,	PUNCT
ftr-460	269	30	a	a	DET
ftr-460	269	31	curative	curative	ADJ
ftr-460	269	32	allocation	allocation	NOUN
ftr-460	269	33	can	can	AUX
ftr-460	269	34	not	not	PART
ftr-460	269	35	be	be	AUX
ftr-460	269	36	made	make	VERB
ftr-460	269	37	.	.	PUNCT
ftr-460	270	1	to	to	PART
ftr-460	270	2	illustrate	illustrate	VERB
ftr-460	270	3	how	how	SCONJ
ftr-460	270	4	the	the	DET
ftr-460	270	5	rules	rule	NOUN
ftr-460	270	6	work	work	VERB
ftr-460	270	7	for	for	ADP
ftr-460	270	8	nondepreciable	nondepreciable	ADJ
ftr-460	270	9	property	property	NOUN
ftr-460	270	10	,	,	PUNCT
ftr-460	270	11	consider	consider	VERB
ftr-460	270	12	the	the	DET
ftr-460	270	13	following	following	NOUN
ftr-460	270	14	:	:	PUNCT
ftr-460	270	15	example	example	NOUN
ftr-460	270	16	i	i	PRON
ftr-460	270	17	,	,	PUNCT
ftr-460	270	18	variation	variation	NOUN
ftr-460	270	19	3	3	NUM
ftr-460	270	20	.	.	PUNCT
ftr-460	270	21	assume	assume	VERB
ftr-460	270	22	the	the	DET
ftr-460	270	23	facts	fact	NOUN
ftr-460	270	24	of	of	ADP
ftr-460	270	25	example	example	NOUN
ftr-460	270	26	i	i	PRON
ftr-460	270	27	,	,	PUNCT
ftr-460	270	28	but	but	CCONJ
ftr-460	270	29	further	far	ADV
ftr-460	270	30	assume	assume	VERB
ftr-460	270	31	that	that	SCONJ
ftr-460	270	32	ab	ab	PROPN
ftr-460	270	33	invests	invest	VERB
ftr-460	270	34	its	its	PRON
ftr-460	270	35	$	$	SYM
ftr-460	270	36	100	100	NUM
ftr-460	270	37	of	of	ADP
ftr-460	270	38	cash	cash	NOUN
ftr-460	270	39	in	in	ADP
ftr-460	270	40	stock	stock	NOUN
ftr-460	270	41	that	that	PRON
ftr-460	270	42	appreciates	appreciate	VERB
ftr-460	270	43	in	in	ADP
ftr-460	270	44	value	value	NOUN
ftr-460	270	45	to	to	ADP
ftr-460	270	46	$	$	SYM
ftr-460	270	47	150	150	NUM
ftr-460	270	48	and	and	CCONJ
ftr-460	270	49	that	that	SCONJ
ftr-460	270	50	the	the	DET
ftr-460	270	51	land	land	NOUN
ftr-460	270	52	declines	decline	VERB
ftr-460	270	53	in	in	ADP
ftr-460	270	54	value	value	NOUN
ftr-460	270	55	to	to	ADP
ftr-460	270	56	$	$	SYM
ftr-460	270	57	70	70	NUM
ftr-460	270	58	.	.	PUNCT
ftr-460	271	1	ab	ab	PROPN
ftr-460	271	2	sells	sell	VERB
ftr-460	271	3	the	the	DET
ftr-460	271	4	land	land	NOUN
ftr-460	271	5	for	for	ADP
ftr-460	271	6	$	$	SYM
ftr-460	271	7	70	70	NUM
ftr-460	271	8	(	(	PUNCT
ftr-460	271	9	recognizing	recognize	VERB
ftr-460	271	10	$	$	SYM
ftr-460	271	11	30	30	NUM
ftr-460	271	12	of	of	ADP
ftr-460	271	13	book	book	NOUN
ftr-460	271	14	loss	loss	NOUN
ftr-460	271	15	and	and	CCONJ
ftr-460	271	16	$	$	SYM
ftr-460	271	17	10	10	NUM
ftr-460	271	18	of	of	ADP
ftr-460	271	19	tax	tax	NOUN
ftr-460	271	20	gain	gain	NOUN
ftr-460	271	21	)	)	PUNCT
ftr-460	271	22	and	and	CCONJ
ftr-460	271	23	sells	sell	VERB
ftr-460	271	24	the	the	DET
ftr-460	271	25	stock	stock	NOUN
ftr-460	271	26	for	for	ADP
ftr-460	271	27	$	$	SYM
ftr-460	271	28	150	150	NUM
ftr-460	271	29	(	(	PUNCT
ftr-460	271	30	recognizing	recognize	VERB
ftr-460	271	31	a	a	DET
ftr-460	271	32	$	$	SYM
ftr-460	271	33	50	50	NUM
ftr-460	271	34	gain	gain	NOUN
ftr-460	271	35	for	for	ADP
ftr-460	271	36	both	both	PRON
ftr-460	271	37	book	book	NOUN
ftr-460	271	38	and	and	CCONJ
ftr-460	271	39	tax	tax	NOUN
ftr-460	271	40	purposes	purpose	NOUN
ftr-460	271	41	)	)	PUNCT
ftr-460	271	42	.	.	PUNCT
ftr-460	272	1	after	after	ADP
ftr-460	272	2	these	these	DET
ftr-460	272	3	sales	sale	NOUN
ftr-460	272	4	,	,	PUNCT
ftr-460	272	5	the	the	DET
ftr-460	272	6	capital	capital	NOUN
ftr-460	272	7	accounts	account	NOUN
ftr-460	272	8	would	would	AUX
ftr-460	272	9	,	,	PUNCT
ftr-460	272	10	in	in	ADP
ftr-460	272	11	the	the	DET
ftr-460	272	12	absence	absence	NOUN
ftr-460	272	13	of	of	ADP
ftr-460	272	14	curative	curative	ADJ
ftr-460	272	15	allocations	allocation	NOUN
ftr-460	272	16	,	,	PUNCT
ftr-460	272	17	be	be	AUX
ftr-460	272	18	as	as	SCONJ
ftr-460	272	19	follows	follow	VERB
ftr-460	272	20	:	:	PUNCT
ftr-460	272	21	a	a	DET
ftr-460	272	22	b	b	PROPN
ftr-460	272	23	book	book	NOUN
ftr-460	272	24	tax	tax	NOUN
ftr-460	272	25	book	book	NOUN
ftr-460	272	26	tax	tax	NOUN
ftr-460	272	27	initial	initial	ADJ
ftr-460	272	28	balance	balance	NOUN
ftr-460	272	29	$	$	SYM
ftr-460	272	30	100	100	NUM
ftr-460	272	31	$	$	SYM
ftr-460	272	32	60	60	NUM
ftr-460	272	33	$	$	SYM
ftr-460	272	34	100	100	NUM
ftr-460	272	35	$	$	SYM
ftr-460	272	36	100	100	NUM
ftr-460	272	37	land	land	NOUN
ftr-460	272	38	sale	sale	NOUN
ftr-460	272	39	(	(	PUNCT
ftr-460	272	40	15	15	NUM
ftr-460	272	41	)	)	PUNCT
ftr-460	272	42	10	10	NUM
ftr-460	272	43	(	(	PUNCT
ftr-460	272	44	15	15	NUM
ftr-460	272	45	)	)	PUNCT
ftr-460	272	46	-stock	-stock	NOUN
ftr-460	272	47	sale	sale	NOUN
ftr-460	272	48	25	25	NUM
ftr-460	272	49	25	25	NUM
ftr-460	272	50	25	25	NUM
ftr-460	272	51	25	25	NUM
ftr-460	272	52	$	$	SYM
ftr-460	272	53	110	110	NUM
ftr-460	272	54	$	$	SYM
ftr-460	272	55	95	95	NUM
ftr-460	272	56	$	$	SYM
ftr-460	272	57	110	110	NUM
ftr-460	272	58	$	$	SYM
ftr-460	272	59	125	125	NUM
ftr-460	272	60	32	32	NUM
ftr-460	272	61	.	.	PUNCT
ftr-460	273	1	regs	regs	PROPN
ftr-460	273	2	.	.	PUNCT
ftr-460	274	1	§	§	PROPN
ftr-460	274	2	1.704	1.704	NUM
ftr-460	274	3	-	-	NUM
ftr-460	274	4	3(c	3(c	NUM
ftr-460	274	5	)	)	PUNCT
ftr-460	274	6	.	.	PUNCT
ftr-460	275	1	33	33	NUM
ftr-460	275	2	.	.	PUNCT
ftr-460	275	3	regs	regs	PROPN
ftr-460	275	4	.	.	PUNCT
ftr-460	276	1	§	§	PROPN
ftr-460	276	2	1.704	1.704	NUM
ftr-460	276	3	-	-	NUM
ftr-460	276	4	3(c)(3	3(c)(3	NUM
ftr-460	276	5	)	)	PUNCT
ftr-460	276	6	.	.	PUNCT
ftr-460	277	1	in	in	ADP
ftr-460	277	2	the	the	DET
ftr-460	277	3	case	case	NOUN
ftr-460	277	4	of	of	ADP
ftr-460	277	5	depreciable	depreciable	ADJ
ftr-460	277	6	property	property	NOUN
ftr-460	277	7	,	,	PUNCT
ftr-460	277	8	the	the	DET
ftr-460	277	9	period	period	NOUN
ftr-460	277	10	of	of	ADP
ftr-460	277	11	time	time	NOUN
ftr-460	277	12	over	over	ADP
ftr-460	277	13	which	which	PRON
ftr-460	277	14	the	the	DET
ftr-460	277	15	curative	curative	ADJ
ftr-460	277	16	allocations	allocation	NOUN
ftr-460	277	17	are	be	AUX
ftr-460	277	18	made	make	VERB
ftr-460	277	19	must	must	AUX
ftr-460	277	20	also	also	ADV
ftr-460	277	21	be	be	AUX
ftr-460	277	22	reasonable	reasonable	ADJ
ftr-460	277	23	.	.	PUNCT
ftr-460	278	1	[	[	X
ftr-460	278	2	vol	vol	NOUN
ftr-460	278	3	3:3	3:3	NUM
ftr-460	278	4	use	use	NOUN
ftr-460	278	5	md	md	PROPN
ftr-460	278	6	abuse	abuse	NOUN
ftr-460	278	7	of	of	ADP
ftr-460	278	8	section	section	NOUN
ftr-460	278	9	704(c	704(c	PROPN
ftr-460	278	10	)	)	PUNCT
ftr-460	278	11	the	the	DET
ftr-460	278	12	ceiling	ceiling	NOUN
ftr-460	278	13	rule	rule	NOUN
ftr-460	278	14	has	have	AUX
ftr-460	278	15	created	create	VERB
ftr-460	278	16	a	a	DET
ftr-460	278	17	book	book	NOUN
ftr-460	278	18	/	/	SYM
ftr-460	278	19	tax	tax	NOUN
ftr-460	278	20	disparity	disparity	NOUN
ftr-460	278	21	for	for	ADP
ftr-460	278	22	both	both	DET
ftr-460	278	23	partners	partner	NOUN
ftr-460	278	24	of	of	ADP
ftr-460	278	25	s	s	NOUN
ftr-460	278	26	15	15	NUM
ftr-460	278	27	.	.	PUNCT
ftr-460	279	1	the	the	DET
ftr-460	279	2	gain	gain	NOUN
ftr-460	279	3	on	on	ADP
ftr-460	279	4	the	the	DET
ftr-460	279	5	stock	stock	NOUN
ftr-460	279	6	sale	sale	NOUN
ftr-460	279	7	,	,	PUNCT
ftr-460	279	8	however	however	ADV
ftr-460	279	9	,	,	PUNCT
ftr-460	279	10	presents	present	VERB
ftr-460	279	11	a	a	DET
ftr-460	279	12	possibility	possibility	NOUN
ftr-460	279	13	of	of	ADP
ftr-460	279	14	eliminating	eliminate	VERB
ftr-460	279	15	the	the	DET
ftr-460	279	16	disparity	disparity	NOUN
ftr-460	279	17	by	by	ADP
ftr-460	279	18	reallocating	reallocate	VERB
ftr-460	279	19	gain	gain	NOUN
ftr-460	279	20	on	on	ADP
ftr-460	279	21	the	the	DET
ftr-460	279	22	stock	stock	NOUN
ftr-460	279	23	for	for	ADP
ftr-460	279	24	tar	tar	NOUN
ftr-460	279	25	purposes	purpose	NOUN
ftr-460	279	26	in	in	ADP
ftr-460	279	27	the	the	DET
ftr-460	279	28	proportions	proportion	NOUN
ftr-460	279	29	$	$	SYM
ftr-460	279	30	40	40	NUM
ftr-460	279	31	to	to	ADP
ftr-460	279	32	a	a	PRON
ftr-460	279	33	and	and	CCONJ
ftr-460	279	34	$	$	SYM
ftr-460	279	35	10	10	NUM
ftr-460	279	36	to	to	PART
ftr-460	279	37	b.	b.	VERB
ftr-460	279	38	the	the	DET
ftr-460	279	39	regulations	regulation	NOUN
ftr-460	279	40	permit	permit	VERB
ftr-460	279	41	this	this	PRON
ftr-460	279	42	,	,	PUNCT
ftr-460	279	43	so	so	ADV
ftr-460	279	44	long	long	ADV
ftr-460	279	45	as	as	SCONJ
ftr-460	279	46	the	the	DET
ftr-460	279	47	reallocated	reallocate	VERB
ftr-460	279	48	amount	amount	NOUN
ftr-460	279	49	does	do	AUX
ftr-460	279	50	not	not	PART
ftr-460	279	51	exceed	exceed	VERB
ftr-460	279	52	the	the	DET
ftr-460	279	53	amount	amount	NOUN
ftr-460	279	54	of	of	ADP
ftr-460	279	55	the	the	DET
ftr-460	279	56	ceiling	ceiling	NOUN
ftr-460	279	57	limited	limit	VERB
ftr-460	279	58	item	item	NOUN
ftr-460	279	59	for	for	ADP
ftr-460	279	60	the	the	DET
ftr-460	279	61	taxable	taxable	ADJ
ftr-460	279	62	year	year	NOUN
ftr-460	279	63	and	and	CCONJ
ftr-460	279	64	is	be	AUX
ftr-460	279	65	of	of	ADP
ftr-460	279	66	the	the	DET
ftr-460	279	67	same	same	ADJ
ftr-460	279	68	type	type	NOUN
ftr-460	279	69	or	or	CCONJ
ftr-460	279	70	character	character	NOUN
ftr-460	279	71	as	as	ADP
ftr-460	279	72	that	that	DET
ftr-460	279	73	item	item	NOUN
ftr-460	279	74	.	.	PUNCT
ftr-460	280	1	since	since	SCONJ
ftr-460	280	2	the	the	DET
ftr-460	280	3	amount	amount	NOUN
ftr-460	280	4	of	of	ADP
ftr-460	280	5	the	the	DET
ftr-460	280	6	curative	curative	ADJ
ftr-460	280	7	allocation	allocation	NOUN
ftr-460	280	8	equals	equal	VERB
ftr-460	280	9	the	the	DET
ftr-460	280	10	amount	amount	NOUN
ftr-460	280	11	of	of	ADP
ftr-460	280	12	the	the	DET
ftr-460	280	13	distortion	distortion	NOUN
ftr-460	280	14	,	,	PUNCT
ftr-460	280	15	and	and	CCONJ
ftr-460	280	16	since	since	SCONJ
ftr-460	280	17	the	the	DET
ftr-460	280	18	land	land	NOUN
ftr-460	280	19	and	and	CCONJ
ftr-460	280	20	the	the	DET
ftr-460	280	21	stock	stock	NOUN
ftr-460	280	22	are	be	AUX
ftr-460	280	23	both	both	PRON
ftr-460	280	24	capital	capital	NOUN
ftr-460	280	25	assets	asset	NOUN
ftr-460	280	26	,	,	PUNCT
ftr-460	280	27	the	the	DET
ftr-460	280	28	curative	curative	ADJ
ftr-460	280	29	allocation	allocation	NOUN
ftr-460	280	30	of	of	ADP
ftr-460	280	31	the	the	DET
ftr-460	280	32	gain	gain	NOUN
ftr-460	280	33	on	on	ADP
ftr-460	280	34	the	the	DET
ftr-460	280	35	stock	stock	NOUN
ftr-460	280	36	has	have	VERB
ftr-460	280	37	the	the	DET
ftr-460	280	38	same	same	ADJ
ftr-460	280	39	effect	effect	NOUN
ftr-460	280	40	as	as	ADP
ftr-460	280	41	the	the	DET
ftr-460	280	42	loss	loss	NOUN
ftr-460	280	43	limited	limit	VERB
ftr-460	280	44	by	by	ADP
ftr-460	280	45	the	the	DET
ftr-460	280	46	ceiling	ceiling	NOUN
ftr-460	280	47	rule	rule	NOUN
ftr-460	280	48	.	.	PUNCT
ftr-460	281	1	the	the	DET
ftr-460	281	2	allocation	allocation	NOUN
ftr-460	281	3	is	be	AUX
ftr-460	281	4	therefore	therefore	ADV
ftr-460	281	5	reasonable	reasonable	ADJ
ftr-460	281	6	and	and	CCONJ
ftr-460	281	7	results	result	NOUN
ftr-460	281	8	in	in	ADP
ftr-460	281	9	the	the	DET
ftr-460	281	10	following	follow	VERB
ftr-460	281	11	adjustments	adjustment	NOUN
ftr-460	281	12	to	to	ADP
ftr-460	281	13	the	the	DET
ftr-460	281	14	partners	partner	NOUN
ftr-460	281	15	'	'	PART
ftr-460	281	16	capital	capital	NOUN
ftr-460	281	17	accounts	account	NOUN
ftr-460	281	18	:	:	PUNCT
ftr-460	281	19	a	a	DET
ftr-460	281	20	b	b	PROPN
ftr-460	281	21	book	book	NOUN
ftr-460	281	22	tax	tax	NOUN
ftr-460	281	23	book	book	NOUN
ftr-460	281	24	tax	tax	NOUN
ftr-460	281	25	initial	initial	ADJ
ftr-460	281	26	balance	balance	NOUN
ftr-460	281	27	$	$	SYM
ftr-460	281	28	100	100	NUM
ftr-460	281	29	$	$	SYM
ftr-460	281	30	60	60	NUM
ftr-460	281	31	$	$	SYM
ftr-460	281	32	100	100	NUM
ftr-460	281	33	$	$	SYM
ftr-460	281	34	100	100	NUM
ftr-460	281	35	land	land	NOUN
ftr-460	281	36	sale	sale	NOUN
ftr-460	281	37	(	(	PUNCT
ftr-460	281	38	15	15	NUM
ftr-460	281	39	)	)	PUNCT
ftr-460	281	40	10	10	NUM
ftr-460	281	41	(	(	PUNCT
ftr-460	281	42	15	15	NUM
ftr-460	281	43	)	)	PUNCT
ftr-460	281	44	-stock	-stock	NOUN
ftr-460	281	45	sale	sale	NOUN
ftr-460	281	46	25	25	NUM
ftr-460	281	47	40	40	NUM
ftr-460	281	48	25	25	NUM
ftr-460	281	49	10	10	NUM
ftr-460	281	50	$	$	SYM
ftr-460	281	51	110	110	NUM
ftr-460	281	52	$	$	SYM
ftr-460	281	53	110	110	NUM
ftr-460	281	54	$	$	SYM
ftr-460	281	55	110	110	NUM
ftr-460	281	56	sl0	sl0	VERB
ftr-460	281	57	as	as	SCONJ
ftr-460	281	58	applied	apply	VERB
ftr-460	281	59	to	to	ADP
ftr-460	281	60	depreciable	depreciable	VERB
ftr-460	281	61	property	property	NOUN
ftr-460	281	62	,	,	PUNCT
ftr-460	281	63	reconsider	reconsider	VERB
ftr-460	281	64	variation	variation	NOUN
ftr-460	281	65	i	i	PRON
ftr-460	281	66	of	of	ADP
ftr-460	281	67	example	example	NOUN
ftr-460	281	68	ni	ni	PROPN
ftr-460	281	69	,	,	PUNCT
ftr-460	281	70	which	which	PRON
ftr-460	281	71	is	be	AUX
ftr-460	281	72	restated	restate	VERB
ftr-460	281	73	here	here	ADV
ftr-460	281	74	for	for	ADP
ftr-460	281	75	convenience	convenience	NOUN
ftr-460	281	76	:	:	PUNCT
ftr-460	281	77	exmnple	exmnple	PROPN
ftr-460	281	78	i	i	NOUN
ftr-460	281	79	,	,	PUNCT
ftr-460	281	80	variation	variation	NOUN
ftr-460	281	81	1	1	NUM
ftr-460	281	82	:	:	PUNCT
ftr-460	281	83	assume	assume	VERB
ftr-460	281	84	the	the	DET
ftr-460	281	85	facts	fact	NOUN
ftr-460	281	86	of	of	ADP
ftr-460	281	87	example	example	NOUN
ftr-460	281	88	ii	ii	PROPN
ftr-460	281	89	,	,	PUNCT
ftr-460	281	90	except	except	SCONJ
ftr-460	281	91	that	that	SCONJ
ftr-460	281	92	c	c	PROPN
ftr-460	281	93	's	's	PART
ftr-460	281	94	adjusted	adjust	VERB
ftr-460	281	95	basis	basis	NOUN
ftr-460	281	96	in	in	ADP
ftr-460	281	97	the	the	DET
ftr-460	281	98	equipment	equipment	NOUN
ftr-460	281	99	at	at	ADP
ftr-460	281	100	the	the	DET
ftr-460	281	101	time	time	NOUN
ftr-460	281	102	of	of	ADP
ftr-460	281	103	contribution	contribution	NOUN
ftr-460	281	104	is	be	AUX
ftr-460	281	105	$	$	SYM
ftr-460	281	106	40	40	NUM
ftr-460	281	107	.	.	PUNCT
ftr-460	282	1	thus	thus	ADV
ftr-460	282	2	,	,	PUNCT
ftr-460	282	3	cd	cd	PROPN
ftr-460	282	4	's	's	PART
ftr-460	282	5	initial	initial	ADJ
ftr-460	282	6	adjusted	adjusted	ADJ
ftr-460	282	7	basis	basis	NOUN
ftr-460	282	8	in	in	ADP
ftr-460	282	9	the	the	DET
ftr-460	282	10	equipment	equipment	NOUN
ftr-460	282	11	is	be	AUX
ftr-460	282	12	also	also	ADV
ftr-460	282	13	$	$	SYM
ftr-460	282	14	40	40	NUM
ftr-460	282	15	,	,	PUNCT
ftr-460	282	16	and	and	CCONJ
ftr-460	282	17	cd	cd	PROPN
ftr-460	282	18	is	be	AUX
ftr-460	282	19	permitted	permit	VERB
ftr-460	282	20	only	only	ADV
ftr-460	282	21	$	$	SYM
ftr-460	282	22	10	10	NUM
ftr-460	282	23	of	of	ADP
ftr-460	282	24	annual	annual	ADJ
ftr-460	282	25	depreciation	depreciation	NOUN
ftr-460	282	26	for	for	ADP
ftr-460	282	27	tax	tax	NOUN
ftr-460	282	28	purposes	purpose	NOUN
ftr-460	282	29	.	.	PUNCT
ftr-460	283	1	in	in	ADP
ftr-460	283	2	addition	addition	NOUN
ftr-460	283	3	,	,	PUNCT
ftr-460	283	4	for	for	ADP
ftr-460	283	5	each	each	PRON
ftr-460	283	6	of	of	ADP
ftr-460	283	7	the	the	DET
ftr-460	283	8	first	first	ADJ
ftr-460	283	9	four	four	NUM
ftr-460	283	10	years	year	NOUN
ftr-460	283	11	,	,	PUNCT
ftr-460	283	12	cd	cd	PROPN
ftr-460	283	13	has	have	VERB
ftr-460	283	14	$	$	SYM
ftr-460	283	15	20	20	NUM
ftr-460	283	16	of	of	ADP
ftr-460	283	17	ordinary	ordinary	ADJ
ftr-460	283	18	business	business	NOUN
ftr-460	283	19	income	income	NOUN
ftr-460	283	20	before	before	ADP
ftr-460	283	21	taking	take	VERB
ftr-460	283	22	depreciation	depreciation	NOUN
ftr-460	283	23	into	into	ADP
ftr-460	283	24	account	account	NOUN
ftr-460	283	25	.	.	PUNCT
ftr-460	284	1	if	if	SCONJ
ftr-460	284	2	cd	cd	PROPN
ftr-460	284	3	elects	elect	NOUN
ftr-460	284	4	to	to	PART
ftr-460	284	5	use	use	VERB
ftr-460	284	6	the	the	DET
ftr-460	284	7	traditional	traditional	ADJ
ftr-460	284	8	method	method	NOUN
ftr-460	284	9	with	with	ADP
ftr-460	284	10	curative	curative	ADJ
ftr-460	284	11	allocations	allocation	NOUN
ftr-460	284	12	,	,	PUNCT
ftr-460	284	13	it	it	PRON
ftr-460	284	14	can	can	AUX
ftr-460	284	15	eliminate	eliminate	VERB
ftr-460	284	16	the	the	DET
ftr-460	284	17	annual	annual	ADJ
ftr-460	284	18	distortion	distortion	NOUN
ftr-460	284	19	caused	cause	VERB
ftr-460	284	20	by	by	ADP
ftr-460	284	21	the	the	DET
ftr-460	284	22	ceiling	ceiling	NOUN
ftr-460	284	23	rule	rule	NOUN
ftr-460	284	24	by	by	ADP
ftr-460	284	25	making	make	VERB
ftr-460	284	26	curative	curative	ADJ
ftr-460	284	27	allocations	allocation	NOUN
ftr-460	284	28	of	of	ADP
ftr-460	284	29	its	its	PRON
ftr-460	284	30	ordinary	ordinary	ADJ
ftr-460	284	31	income	income	NOUN
ftr-460	284	32	.	.	PUNCT
ftr-460	285	1	cd	cd	PROPN
ftr-460	285	2	has	have	VERB
ftr-460	285	3	$	$	SYM
ftr-460	285	4	20	20	NUM
ftr-460	285	5	of	of	ADP
ftr-460	285	6	ordinary	ordinary	ADJ
ftr-460	285	7	income	income	NOUN
ftr-460	285	8	that	that	PRON
ftr-460	285	9	the	the	DET
ftr-460	285	10	partners	partner	NOUN
ftr-460	285	11	share	share	VERB
ftr-460	285	12	equally-$10	equally-$10	X
ftr-460	285	13	each	each	PRON
ftr-460	285	14	.	.	PUNCT
ftr-460	286	1	by	by	ADP
ftr-460	286	2	allocating	allocate	VERB
ftr-460	286	3	$	$	SYM
ftr-460	286	4	15	15	NUM
ftr-460	286	5	of	of	ADP
ftr-460	286	6	this	this	DET
ftr-460	286	7	income	income	NOUN
ftr-460	286	8	for	for	ADP
ftr-460	286	9	tax	tax	NOUN
ftr-460	286	10	(	(	PUNCT
ftr-460	286	11	but	but	CCONJ
ftr-460	286	12	not	not	PART
ftr-460	286	13	book	book	NOUN
ftr-460	286	14	)	)	PUNCT
ftr-460	286	15	purposes	purpose	NOUN
ftr-460	286	16	to	to	ADP
ftr-460	286	17	c	c	NOUN
ftr-460	286	18	and	and	CCONJ
ftr-460	286	19	$	$	SYM
ftr-460	286	20	5	5	NUM
ftr-460	286	21	to	to	PART
ftr-460	286	22	d	d	PROPN
ftr-460	286	23	,	,	PUNCT
ftr-460	286	24	the	the	DET
ftr-460	286	25	ceiling	ceiling	NOUN
ftr-460	286	26	rule	rule	NOUN
ftr-460	286	27	distortion	distortion	NOUN
ftr-460	286	28	is	be	AUX
ftr-460	286	29	"	"	PUNCT
ftr-460	286	30	cured	cure	VERB
ftr-460	286	31	.	.	PUNCT
ftr-460	286	32	"	"	PUNCT
ftr-460	287	1	since	since	SCONJ
ftr-460	287	2	this	this	DET
ftr-460	287	3	allocation	allocation	NOUN
ftr-460	287	4	is	be	AUX
ftr-460	287	5	reasonable	reasonable	ADJ
ftr-460	287	6	in	in	ADP
ftr-460	287	7	both	both	DET
ftr-460	287	8	amount	amount	NOUN
ftr-460	287	9	and	and	CCONJ
ftr-460	287	10	type	type	NOUN
ftr-460	287	11	,	,	PUNCT
ftr-460	287	12	it	it	PRON
ftr-460	287	13	would	would	AUX
ftr-460	287	14	be	be	AUX
ftr-460	287	15	respected	respect	VERB
ftr-460	287	16	.	.	PUNCT
ftr-460	288	1	if	if	SCONJ
ftr-460	288	2	it	it	PRON
ftr-460	288	3	is	be	AUX
ftr-460	288	4	done	do	VERB
ftr-460	288	5	,	,	PUNCT
ftr-460	288	6	the	the	DET
ftr-460	288	7	partners	partner	NOUN
ftr-460	288	8	'	'	PART
ftr-460	288	9	capital	capital	NOUN
ftr-460	288	10	accounts	account	NOUN
ftr-460	288	11	are	be	AUX
ftr-460	288	12	adjusted	adjust	VERB
ftr-460	288	13	as	as	SCONJ
ftr-460	288	14	follows	follow	VERB
ftr-460	288	15	:	:	PUNCT
ftr-460	288	16	c	c	NOUN
ftr-460	288	17	d	d	NOUN
ftr-460	288	18	book	book	NOUN
ftr-460	288	19	tax	tax	NOUN
ftr-460	288	20	book	book	NOUN
ftr-460	288	21	tax	tax	NOUN
ftr-460	288	22	initial	initial	ADJ
ftr-460	288	23	balance	balance	NOUN
ftr-460	288	24	$	$	SYM
ftr-460	288	25	120	120	NUM
ftr-460	288	26	$	$	SYM
ftr-460	288	27	40	40	NUM
ftr-460	288	28	$	$	SYM
ftr-460	288	29	120	120	NUM
ftr-460	288	30	$	$	SYM
ftr-460	288	31	120	120	NUM
ftr-460	288	32	depreciation	depreciation	NOUN
ftr-460	288	33	(	(	PUNCT
ftr-460	288	34	15	15	NUM
ftr-460	288	35	)	)	PUNCT
ftr-460	288	36	(	(	PUNCT
ftr-460	288	37	15	15	NUM
ftr-460	288	38	)	)	PUNCT
ftr-460	288	39	(	(	PUNCT
ftr-460	288	40	10	10	NUM
ftr-460	288	41	)	)	PUNCT
ftr-460	288	42	ordinary	ordinary	ADJ
ftr-460	288	43	income	income	NOUN
ftr-460	288	44	10	10	NUM
ftr-460	288	45	15	15	NUM
ftr-460	288	46	10	10	NUM
ftr-460	288	47	5	5	NUM
ftr-460	288	48	$	$	SYM
ftr-460	288	49	115	115	NUM
ftr-460	288	50	$	$	SYM
ftr-460	288	51	55	55	NUM
ftr-460	288	52	$	$	SYM
ftr-460	288	53	115	115	NUM
ftr-460	288	54	$	$	SYM
ftr-460	288	55	115	115	NUM
ftr-460	288	56	19961	19961	NUM
ftr-460	288	57	florida	florida	PROPN
ftr-460	288	58	tax	tax	NOUN
ftr-460	288	59	review	review	NOUN
ftr-460	288	60	the	the	DET
ftr-460	288	61	purpose	purpose	NOUN
ftr-460	288	62	of	of	ADP
ftr-460	288	63	curative	curative	ADJ
ftr-460	288	64	allocations	allocation	NOUN
ftr-460	288	65	is	be	AUX
ftr-460	288	66	easily	easily	ADV
ftr-460	288	67	seen	see	VERB
ftr-460	288	68	in	in	ADP
ftr-460	288	69	the	the	DET
ftr-460	288	70	context	context	NOUN
ftr-460	288	71	of	of	ADP
ftr-460	288	72	depreciable	depreciable	ADJ
ftr-460	288	73	property	property	NOUN
ftr-460	288	74	.	.	PUNCT
ftr-460	289	1	under	under	ADP
ftr-460	289	2	the	the	DET
ftr-460	289	3	traditional	traditional	ADJ
ftr-460	289	4	method	method	NOUN
ftr-460	289	5	,	,	PUNCT
ftr-460	289	6	the	the	DET
ftr-460	289	7	built	build	VERB
ftr-460	289	8	-	-	PUNCT
ftr-460	289	9	in	in	ADP
ftr-460	289	10	gain	gain	NOUN
ftr-460	289	11	in	in	ADP
ftr-460	289	12	the	the	DET
ftr-460	289	13	property	property	NOUN
ftr-460	289	14	is	be	AUX
ftr-460	289	15	amortized	amortize	VERB
ftr-460	289	16	over	over	ADP
ftr-460	289	17	the	the	DET
ftr-460	289	18	life	life	NOUN
ftr-460	289	19	of	of	ADP
ftr-460	289	20	the	the	DET
ftr-460	289	21	property	property	NOUN
ftr-460	289	22	,	,	PUNCT
ftr-460	289	23	as	as	SCONJ
ftr-460	289	24	it	it	PRON
ftr-460	289	25	produces	produce	VERB
ftr-460	289	26	income	income	NOUN
ftr-460	289	27	.	.	PUNCT
ftr-460	290	1	when	when	SCONJ
ftr-460	290	2	the	the	DET
ftr-460	290	3	ceiling	ceiling	NOUN
ftr-460	290	4	rule	rule	NOUN
ftr-460	290	5	applies	apply	VERB
ftr-460	290	6	,	,	PUNCT
ftr-460	290	7	the	the	DET
ftr-460	290	8	noncontributor	noncontributor	NOUN
ftr-460	290	9	,	,	PUNCT
ftr-460	290	10	in	in	ADP
ftr-460	290	11	the	the	DET
ftr-460	290	12	absence	absence	NOUN
ftr-460	290	13	of	of	ADP
ftr-460	290	14	curative	curative	ADJ
ftr-460	290	15	allocations	allocation	NOUN
ftr-460	290	16	,	,	PUNCT
ftr-460	290	17	reports	report	VERB
ftr-460	290	18	more	more	ADJ
ftr-460	290	19	than	than	ADP
ftr-460	290	20	his	his	PRON
ftr-460	290	21	or	or	CCONJ
ftr-460	290	22	her	her	PRON
ftr-460	290	23	economic	economic	ADJ
ftr-460	290	24	share	share	NOUN
ftr-460	290	25	of	of	ADP
ftr-460	290	26	the	the	DET
ftr-460	290	27	property	property	NOUN
ftr-460	290	28	's	's	PART
ftr-460	290	29	income	income	NOUN
ftr-460	290	30	.	.	PUNCT
ftr-460	291	1	the	the	DET
ftr-460	291	2	curative	curative	ADJ
ftr-460	291	3	allocation	allocation	NOUN
ftr-460	291	4	of	of	ADP
ftr-460	291	5	additional	additional	ADJ
ftr-460	291	6	income	income	NOUN
ftr-460	291	7	to	to	ADP
ftr-460	291	8	the	the	DET
ftr-460	291	9	contributing	contribute	VERB
ftr-460	291	10	partner	partner	NOUN
ftr-460	291	11	eliminates	eliminate	VERB
ftr-460	291	12	this	this	DET
ftr-460	291	13	distortion.34	distortion.34	NOUN
ftr-460	291	14	g.	g.	NOUN
ftr-460	291	15	remedial	remedial	ADJ
ftr-460	291	16	allocation	allocation	NOUN
ftr-460	291	17	method	method	NOUN
ftr-460	291	18	the	the	DET
ftr-460	291	19	second	second	ADJ
ftr-460	291	20	mechanism	mechanism	NOUN
ftr-460	291	21	for	for	ADP
ftr-460	291	22	curing	cure	VERB
ftr-460	291	23	ceiling	ceiling	NOUN
ftr-460	291	24	rule	rule	NOUN
ftr-460	291	25	distortions	distortion	NOUN
ftr-460	291	26	is	be	AUX
ftr-460	291	27	the	the	DET
ftr-460	291	28	"	"	PUNCT
ftr-460	291	29	remedial	remedial	ADJ
ftr-460	291	30	allocation	allocation	NOUN
ftr-460	291	31	method	method	NOUN
ftr-460	291	32	.	.	PUNCT
ftr-460	291	33	35	35	NUM
ftr-460	291	34	in	in	ADP
ftr-460	291	35	essence	essence	NOUN
ftr-460	291	36	,	,	PUNCT
ftr-460	291	37	this	this	DET
ftr-460	291	38	method	method	NOUN
ftr-460	291	39	permits	permit	VERB
ftr-460	291	40	partners	partner	NOUN
ftr-460	291	41	to	to	PART
ftr-460	291	42	ignore	ignore	VERB
ftr-460	291	43	the	the	DET
ftr-460	291	44	ceiling	ceiling	NOUN
ftr-460	291	45	rule	rule	NOUN
ftr-460	291	46	,	,	PUNCT
ftr-460	291	47	ensuring	ensure	VERB
ftr-460	291	48	that	that	SCONJ
ftr-460	291	49	tax	tax	NOUN
ftr-460	291	50	allocations	allocation	NOUN
ftr-460	291	51	to	to	ADP
ftr-460	291	52	the	the	DET
ftr-460	291	53	noncontributors	noncontributor	NOUN
ftr-460	291	54	are	be	AUX
ftr-460	291	55	always	always	ADV
ftr-460	291	56	available	available	ADJ
ftr-460	291	57	to	to	PART
ftr-460	291	58	match	match	VERB
ftr-460	291	59	the	the	DET
ftr-460	291	60	book	book	NOUN
ftr-460	291	61	allocations	allocation	NOUN
ftr-460	291	62	to	to	ADP
ftr-460	291	63	them	they	PRON
ftr-460	291	64	.	.	PUNCT
ftr-460	292	1	as	as	SCONJ
ftr-460	292	2	applied	apply	VERB
ftr-460	292	3	to	to	ADP
ftr-460	292	4	depreciable	depreciable	VERB
ftr-460	292	5	property	property	NOUN
ftr-460	292	6	,	,	PUNCT
ftr-460	292	7	the	the	DET
ftr-460	292	8	method	method	NOUN
ftr-460	292	9	recalculates	recalculate	VERB
ftr-460	292	10	book	book	NOUN
ftr-460	292	11	depreciation	depreciation	NOUN
ftr-460	292	12	in	in	ADP
ftr-460	292	13	such	such	DET
ftr-460	292	14	a	a	DET
ftr-460	292	15	way	way	NOUN
ftr-460	292	16	that	that	PRON
ftr-460	292	17	the	the	DET
ftr-460	292	18	noncontributors	noncontributor	NOUN
ftr-460	292	19	are	be	AUX
ftr-460	292	20	treated	treat	VERB
ftr-460	292	21	,	,	PUNCT
ftr-460	292	22	to	to	ADP
ftr-460	292	23	some	some	DET
ftr-460	292	24	extent	extent	NOUN
ftr-460	292	25	,	,	PUNCT
ftr-460	292	26	as	as	SCONJ
ftr-460	292	27	though	though	SCONJ
ftr-460	292	28	they	they	PRON
ftr-460	292	29	purchased	purchase	VERB
ftr-460	292	30	undivided	undivided	ADJ
ftr-460	292	31	interests	interest	NOUN
ftr-460	292	32	in	in	ADP
ftr-460	292	33	the	the	DET
ftr-460	292	34	contributed	contributed	ADJ
ftr-460	292	35	property	property	NOUN
ftr-460	292	36	.	.	PUNCT
ftr-460	293	1	the	the	DET
ftr-460	293	2	partners	partner	NOUN
ftr-460	293	3	are	be	AUX
ftr-460	293	4	authorized	authorize	VERB
ftr-460	293	5	to	to	PART
ftr-460	293	6	create	create	VERB
ftr-460	293	7	offsetting	offset	VERB
ftr-460	293	8	tax	tax	NOUN
ftr-460	293	9	allocations	allocation	NOUN
ftr-460	293	10	to	to	PART
ftr-460	293	11	match	match	VERB
ftr-460	293	12	the	the	DET
ftr-460	293	13	book	book	NOUN
ftr-460	293	14	allocations	allocation	NOUN
ftr-460	293	15	,	,	PUNCT
ftr-460	293	16	with	with	ADP
ftr-460	293	17	the	the	DET
ftr-460	293	18	result	result	NOUN
ftr-460	293	19	that	that	SCONJ
ftr-460	293	20	the	the	DET
ftr-460	293	21	net	net	ADJ
ftr-460	293	22	amount	amount	NOUN
ftr-460	293	23	allocated	allocate	VERB
ftr-460	293	24	equals	equal	VERB
ftr-460	293	25	the	the	DET
ftr-460	293	26	partnership	partnership	NOUN
ftr-460	293	27	's	's	PART
ftr-460	293	28	total	total	ADJ
ftr-460	293	29	gain	gain	NOUN
ftr-460	293	30	,	,	PUNCT
ftr-460	293	31	loss	loss	NOUN
ftr-460	293	32	,	,	PUNCT
ftr-460	293	33	or	or	CCONJ
ftr-460	293	34	deduction	deduction	NOUN
ftr-460	293	35	.	.	PUNCT
ftr-460	294	1	remedial	remedial	ADJ
ftr-460	294	2	allocations	allocation	NOUN
ftr-460	294	3	are	be	AUX
ftr-460	294	4	fictitious	fictitious	ADJ
ftr-460	294	5	,	,	PUNCT
ftr-460	294	6	or	or	CCONJ
ftr-460	294	7	notional	notional	ADJ
ftr-460	294	8	,	,	PUNCT
ftr-460	294	9	offsetting	offset	VERB
ftr-460	294	10	tax	tax	NOUN
ftr-460	294	11	allocations	allocation	NOUN
ftr-460	294	12	;	;	PUNCT
ftr-460	294	13	their	their	PRON
ftr-460	294	14	only	only	ADJ
ftr-460	294	15	role	role	NOUN
ftr-460	294	16	is	be	AUX
ftr-460	294	17	to	to	PART
ftr-460	294	18	eliminate	eliminate	VERB
ftr-460	294	19	disparities	disparity	NOUN
ftr-460	294	20	between	between	ADP
ftr-460	294	21	book	book	NOUN
ftr-460	294	22	and	and	CCONJ
ftr-460	294	23	tax	tax	NOUN
ftr-460	294	24	accounts	account	NOUN
ftr-460	294	25	arising	arise	VERB
ftr-460	294	26	from	from	ADP
ftr-460	294	27	the	the	DET
ftr-460	294	28	ceiling	ceiling	NOUN
ftr-460	294	29	rule	rule	NOUN
ftr-460	294	30	.	.	PUNCT
ftr-460	295	1	they	they	PRON
ftr-460	295	2	always	always	ADV
ftr-460	295	3	equal	equal	VERB
ftr-460	295	4	the	the	DET
ftr-460	295	5	disparity	disparity	NOUN
ftr-460	295	6	and	and	CCONJ
ftr-460	295	7	are	be	AUX
ftr-460	295	8	of	of	ADP
ftr-460	295	9	a	a	DET
ftr-460	295	10	character	character	NOUN
ftr-460	295	11	identical	identical	ADJ
ftr-460	295	12	to	to	ADP
ftr-460	295	13	that	that	PRON
ftr-460	295	14	of	of	ADP
ftr-460	295	15	the	the	DET
ftr-460	295	16	item	item	NOUN
ftr-460	295	17	limited	limit	VERB
ftr-460	295	18	by	by	ADP
ftr-460	295	19	the	the	DET
ftr-460	295	20	ceiling	ceiling	NOUN
ftr-460	295	21	rule	rule	NOUN
ftr-460	295	22	.	.	PUNCT
ftr-460	296	1	because	because	SCONJ
ftr-460	296	2	they	they	PRON
ftr-460	296	3	are	be	AUX
ftr-460	296	4	notional	notional	ADJ
ftr-460	296	5	and	and	CCONJ
ftr-460	296	6	offsetting	offsetting	ADJ
ftr-460	296	7	,	,	PUNCT
ftr-460	296	8	they	they	PRON
ftr-460	296	9	have	have	VERB
ftr-460	296	10	no	no	DET
ftr-460	296	11	effect	effect	NOUN
ftr-460	296	12	on	on	ADP
ftr-460	296	13	the	the	DET
ftr-460	296	14	partnership	partnership	NOUN
ftr-460	296	15	's	's	PART
ftr-460	296	16	taxable	taxable	ADJ
ftr-460	296	17	income	income	NOUN
ftr-460	296	18	or	or	CCONJ
ftr-460	296	19	adjusted	adjust	VERB
ftr-460	296	20	bases.36	bases.36	VERB
ftr-460	296	21	the	the	DET
ftr-460	296	22	partners	partner	NOUN
ftr-460	296	23	,	,	PUNCT
ftr-460	296	24	however	however	ADV
ftr-460	296	25	,	,	PUNCT
ftr-460	296	26	must	must	AUX
ftr-460	296	27	treat	treat	VERB
ftr-460	296	28	remedial	remedial	ADJ
ftr-460	296	29	allocations	allocation	NOUN
ftr-460	296	30	as	as	ADP
ftr-460	296	31	actual	actual	ADJ
ftr-460	296	32	tax	tax	NOUN
ftr-460	296	33	items	item	NOUN
ftr-460	296	34	,	,	PUNCT
ftr-460	296	35	and	and	CCONJ
ftr-460	296	36	the	the	DET
ftr-460	296	37	allocations	allocation	NOUN
ftr-460	296	38	may	may	AUX
ftr-460	296	39	therefore	therefore	ADV
ftr-460	296	40	affect	affect	VERB
ftr-460	296	41	both	both	DET
ftr-460	296	42	tax	tax	NOUN
ftr-460	296	43	liability	liability	NOUN
ftr-460	296	44	and	and	CCONJ
ftr-460	296	45	outside	outside	ADJ
ftr-460	296	46	bases.37	bases.37	PROPN
ftr-460	296	47	as	as	SCONJ
ftr-460	296	48	discussed	discuss	VERB
ftr-460	296	49	below	below	ADV
ftr-460	296	50	,	,	PUNCT
ftr-460	296	51	the	the	DET
ftr-460	296	52	remedial	remedial	ADJ
ftr-460	296	53	allocation	allocation	NOUN
ftr-460	296	54	method	method	NOUN
ftr-460	296	55	treats	treat	VERB
ftr-460	296	56	a	a	DET
ftr-460	296	57	contribution	contribution	NOUN
ftr-460	296	58	of	of	ADP
ftr-460	296	59	property	property	NOUN
ftr-460	296	60	to	to	ADP
ftr-460	296	61	a	a	DET
ftr-460	296	62	partnership	partnership	NOUN
ftr-460	296	63	in	in	ADP
ftr-460	296	64	some	some	DET
ftr-460	296	65	ways	way	NOUN
ftr-460	296	66	as	as	SCONJ
ftr-460	296	67	if	if	SCONJ
ftr-460	296	68	it	it	PRON
ftr-460	296	69	were	be	AUX
ftr-460	296	70	a	a	DET
ftr-460	296	71	sale	sale	NOUN
ftr-460	296	72	,	,	PUNCT
ftr-460	296	73	with	with	SCONJ
ftr-460	296	74	the	the	DET
ftr-460	296	75	gain	gain	NOUN
ftr-460	296	76	on	on	ADP
ftr-460	296	77	that	that	DET
ftr-460	296	78	sale	sale	NOUN
ftr-460	296	79	recognized	recognize	VERB
ftr-460	296	80	by	by	ADP
ftr-460	296	81	the	the	DET
ftr-460	296	82	contributing	contribute	VERB
ftr-460	296	83	partner	partner	NOUN
ftr-460	296	84	only	only	ADV
ftr-460	296	85	as	as	ADP
ftr-460	296	86	necessary	necessary	ADJ
ftr-460	296	87	to	to	PART
ftr-460	296	88	neutralize	neutralize	VERB
ftr-460	296	89	application	application	NOUN
ftr-460	296	90	of	of	ADP
ftr-460	296	91	the	the	DET
ftr-460	296	92	ceiling	ceiling	NOUN
ftr-460	296	93	rule	rule	NOUN
ftr-460	296	94	.	.	PUNCT
ftr-460	297	1	it	it	PRON
ftr-460	297	2	is	be	AUX
ftr-460	297	3	a	a	DET
ftr-460	297	4	simplified	simplified	ADJ
ftr-460	297	5	descendant	descendant	NOUN
ftr-460	297	6	of	of	ADP
ftr-460	297	7	the	the	DET
ftr-460	297	8	deferred	defer	VERB
ftr-460	297	9	sale	sale	NOUN
ftr-460	297	10	method	method	NOUN
ftr-460	297	11	proposed	propose	VERB
ftr-460	297	12	by	by	ADP
ftr-460	297	13	the	the	DET
ftr-460	297	14	ali	ali	PROPN
ftr-460	297	15	in	in	ADP
ftr-460	297	16	1954	1954	NUM
ftr-460	297	17	.	.	PUNCT
ftr-460	298	1	it	it	PRON
ftr-460	298	2	is	be	AUX
ftr-460	298	3	the	the	DET
ftr-460	298	4	only	only	ADJ
ftr-460	298	5	pure	pure	ADJ
ftr-460	298	6	aggregate	aggregate	ADJ
ftr-460	298	7	approach	approach	NOUN
ftr-460	298	8	authorized	authorize	VERB
ftr-460	298	9	by	by	ADP
ftr-460	298	10	the	the	DET
ftr-460	298	11	regulations	regulation	NOUN
ftr-460	298	12	.	.	PUNCT
ftr-460	299	1	to	to	PART
ftr-460	299	2	illustrate	illustrate	VERB
ftr-460	299	3	how	how	SCONJ
ftr-460	299	4	this	this	DET
ftr-460	299	5	method	method	NOUN
ftr-460	299	6	applies	apply	VERB
ftr-460	299	7	to	to	ADP
ftr-460	299	8	nondepreciable	nondepreciable	ADJ
ftr-460	299	9	property	property	NOUN
ftr-460	299	10	,	,	PUNCT
ftr-460	299	11	reconsider	reconsider	VERB
ftr-460	299	12	variation	variation	NOUN
ftr-460	299	13	1	1	NUM
ftr-460	299	14	of	of	ADP
ftr-460	299	15	example	example	NOUN
ftr-460	300	1	i	i	PRON
ftr-460	300	2	,	,	PUNCT
ftr-460	300	3	where	where	SCONJ
ftr-460	300	4	the	the	DET
ftr-460	300	5	land	land	NOUN
ftr-460	300	6	falls	fall	VERB
ftr-460	300	7	in	in	ADP
ftr-460	300	8	value	value	NOUN
ftr-460	300	9	and	and	CCONJ
ftr-460	300	10	the	the	DET
ftr-460	300	11	ab	ab	PROPN
ftr-460	300	12	partnership	partnership	NOUN
ftr-460	300	13	sells	sell	VERB
ftr-460	300	14	it	it	PRON
ftr-460	300	15	for	for	ADP
ftr-460	300	16	$	$	SYM
ftr-460	300	17	70	70	NUM
ftr-460	300	18	,	,	PUNCT
ftr-460	300	19	resulting	result	VERB
ftr-460	300	20	in	in	ADP
ftr-460	300	21	$	$	SYM
ftr-460	300	22	30	30	NUM
ftr-460	300	23	of	of	ADP
ftr-460	300	24	book	book	NOUN
ftr-460	300	25	loss	loss	NOUN
ftr-460	300	26	and	and	CCONJ
ftr-460	300	27	$	$	SYM
ftr-460	300	28	10	10	NUM
ftr-460	300	29	of	of	ADP
ftr-460	300	30	tax	tax	NOUN
ftr-460	300	31	gain	gain	NOUN
ftr-460	300	32	.	.	PUNCT
ftr-460	301	1	the	the	DET
ftr-460	301	2	book	book	NOUN
ftr-460	301	3	loss	loss	NOUN
ftr-460	301	4	is	be	AUX
ftr-460	301	5	allocated	allocate	VERB
ftr-460	301	6	equally	equally	ADV
ftr-460	301	7	between	between	ADP
ftr-460	301	8	a	a	DET
ftr-460	301	9	and	and	CCONJ
ftr-460	301	10	b-$15	b-$15	ADJ
ftr-460	301	11	each	each	PRON
ftr-460	301	12	.	.	PUNCT
ftr-460	302	1	if	if	SCONJ
ftr-460	302	2	the	the	DET
ftr-460	302	3	partnership	partnership	NOUN
ftr-460	302	4	uses	use	VERB
ftr-460	302	5	the	the	DET
ftr-460	302	6	traditional	traditional	ADJ
ftr-460	302	7	method	method	NOUN
ftr-460	302	8	,	,	PUNCT
ftr-460	302	9	the	the	DET
ftr-460	302	10	ceiling	ceiling	NOUN
ftr-460	302	11	rule	rule	NOUN
ftr-460	302	12	prevents	prevent	VERB
ftr-460	302	13	b	b	NOUN
ftr-460	302	14	from	from	ADP
ftr-460	302	15	receiving	receive	VERB
ftr-460	302	16	a	a	DET
ftr-460	302	17	tax	tax	NOUN
ftr-460	302	18	loss	loss	NOUN
ftr-460	302	19	to	to	PART
ftr-460	302	20	match	match	VERB
ftr-460	302	21	her	her	PRON
ftr-460	302	22	book	book	NOUN
ftr-460	302	23	loss	loss	NOUN
ftr-460	302	24	because	because	SCONJ
ftr-460	302	25	there	there	PRON
ftr-460	302	26	is	be	VERB
ftr-460	302	27	no	no	DET
ftr-460	302	28	tax	tax	NOUN
ftr-460	302	29	loss	loss	NOUN
ftr-460	302	30	.	.	PUNCT
ftr-460	303	1	if	if	SCONJ
ftr-460	303	2	,	,	PUNCT
ftr-460	303	3	however	however	ADV
ftr-460	303	4	,	,	PUNCT
ftr-460	303	5	34	34	NUM
ftr-460	303	6	.	.	PUNCT
ftr-460	303	7	see	see	VERB
ftr-460	303	8	marich	marich	PROPN
ftr-460	303	9	&	&	CCONJ
ftr-460	303	10	mckee	mckee	PROPN
ftr-460	303	11	,	,	PUNCT
ftr-460	303	12	supra	supra	PROPN
ftr-460	303	13	note	note	PROPN
ftr-460	303	14	14	14	NUM
ftr-460	303	15	,	,	PUNCT
ftr-460	303	16	at	at	ADP
ftr-460	303	17	645	645	NUM
ftr-460	303	18	.	.	NOUN
ftr-460	303	19	35	35	NUM
ftr-460	303	20	.	.	PUNCT
ftr-460	303	21	regs	regs	PROPN
ftr-460	303	22	.	.	PUNCT
ftr-460	304	1	§	§	PROPN
ftr-460	304	2	1.704	1.704	NUM
ftr-460	304	3	-	-	NUM
ftr-460	304	4	3(d	3(d	NUM
ftr-460	304	5	)	)	PUNCT
ftr-460	304	6	.	.	PUNCT
ftr-460	305	1	36	36	NUM
ftr-460	305	2	.	.	PUNCT
ftr-460	305	3	regs	regs	PROPN
ftr-460	305	4	.	.	PUNCT
ftr-460	306	1	§	§	PROPN
ftr-460	306	2	1.704	1.704	NUM
ftr-460	306	3	-	-	NUM
ftr-460	306	4	3(d)(4)(i	3(d)(4)(i	NUM
ftr-460	306	5	)	)	PUNCT
ftr-460	306	6	.	.	PUNCT
ftr-460	307	1	37	37	NUM
ftr-460	307	2	.	.	PUNCT
ftr-460	307	3	regs	regs	PROPN
ftr-460	307	4	.	.	PUNCT
ftr-460	308	1	§	§	PROPN
ftr-460	308	2	1.704	1.704	NUM
ftr-460	308	3	-	-	NUM
ftr-460	308	4	3(d)(4)(ii	3(d)(4)(ii	NUM
ftr-460	308	5	)	)	PUNCT
ftr-460	308	6	.	.	PUNCT
ftr-460	309	1	[	[	X
ftr-460	309	2	vol	vol	NOUN
ftr-460	309	3	.	.	PUNCT
ftr-460	309	4	3:3	3:3	NUM
ftr-460	309	5	use	use	NOUN
ftr-460	309	6	and	and	CCONJ
ftr-460	309	7	abuse	abuse	NOUN
ftr-460	309	8	of	of	ADP
ftr-460	309	9	section	section	NOUN
ftr-460	309	10	704(c	704(c	PROPN
ftr-460	309	11	)	)	PUNCT
ftr-460	309	12	the	the	DET
ftr-460	309	13	partnership	partnership	NOUN
ftr-460	309	14	elects	elect	VERB
ftr-460	309	15	the	the	DET
ftr-460	309	16	remedial	remedial	ADJ
ftr-460	309	17	allocation	allocation	NOUN
ftr-460	309	18	method	method	NOUN
ftr-460	309	19	,	,	PUNCT
ftr-460	309	20	b	b	PROPN
ftr-460	309	21	is	be	AUX
ftr-460	309	22	allocated	allocate	VERB
ftr-460	309	23	tax	tax	NOUN
ftr-460	309	24	loss	loss	NOUN
ftr-460	309	25	of	of	ADP
ftr-460	309	26	$	$	SYM
ftr-460	309	27	15	15	NUM
ftr-460	309	28	,	,	PUNCT
ftr-460	309	29	characterized	characterize	VERB
ftr-460	309	30	as	as	SCONJ
ftr-460	309	31	if	if	SCONJ
ftr-460	309	32	it	it	PRON
ftr-460	309	33	were	be	AUX
ftr-460	309	34	from	from	ADP
ftr-460	309	35	the	the	DET
ftr-460	309	36	sale	sale	NOUN
ftr-460	309	37	of	of	ADP
ftr-460	309	38	the	the	DET
ftr-460	309	39	land	land	NOUN
ftr-460	309	40	,	,	PUNCT
ftr-460	309	41	and	and	CCONJ
ftr-460	309	42	a	a	PRON
ftr-460	309	43	is	be	AUX
ftr-460	309	44	allocated	allocate	VERB
ftr-460	309	45	an	an	DET
ftr-460	309	46	offsetting	offset	VERB
ftr-460	309	47	tax	tax	NOUN
ftr-460	309	48	gain	gain	NOUN
ftr-460	309	49	of	of	ADP
ftr-460	309	50	$	$	SYM
ftr-460	309	51	15	15	NUM
ftr-460	309	52	of	of	ADP
ftr-460	309	53	the	the	DET
ftr-460	309	54	same	same	ADJ
ftr-460	309	55	character	character	NOUN
ftr-460	309	56	.	.	PUNCT
ftr-460	310	1	a	a	DET
ftr-460	310	2	thus	thus	ADV
ftr-460	310	3	reports	report	NOUN
ftr-460	310	4	gain	gain	NOUN
ftr-460	310	5	of	of	ADP
ftr-460	310	6	$	$	SYM
ftr-460	310	7	25	25	NUM
ftr-460	310	8	(	(	PUNCT
ftr-460	310	9	sum	sum	NOUN
ftr-460	310	10	of	of	ADP
ftr-460	310	11	$	$	SYM
ftr-460	310	12	10	10	NUM
ftr-460	310	13	of	of	ADP
ftr-460	310	14	partnership	partnership	NOUN
ftr-460	310	15	gain	gain	NOUN
ftr-460	310	16	on	on	ADP
ftr-460	310	17	the	the	DET
ftr-460	310	18	sale	sale	NOUN
ftr-460	310	19	and	and	CCONJ
ftr-460	310	20	s15	s15	NOUN
ftr-460	310	21	of	of	ADP
ftr-460	310	22	remedial	remedial	ADJ
ftr-460	310	23	allocation	allocation	NOUN
ftr-460	310	24	)	)	PUNCT
ftr-460	310	25	,	,	PUNCT
ftr-460	310	26	and	and	CCONJ
ftr-460	310	27	b	b	NOUN
ftr-460	310	28	reports	report	VERB
ftr-460	310	29	loss	loss	NOUN
ftr-460	310	30	of	of	ADP
ftr-460	310	31	$	$	SYM
ftr-460	310	32	15	15	NUM
ftr-460	310	33	,	,	PUNCT
ftr-460	310	34	netting	net	VERB
ftr-460	310	35	out	out	ADP
ftr-460	310	36	to	to	ADP
ftr-460	310	37	the	the	DET
ftr-460	310	38	partnership	partnership	NOUN
ftr-460	310	39	's	's	PART
ftr-460	310	40	gain	gain	NOUN
ftr-460	310	41	of	of	ADP
ftr-460	310	42	$	$	SYM
ftr-460	310	43	10	10	NUM
ftr-460	310	44	and	and	CCONJ
ftr-460	310	45	producing	produce	VERB
ftr-460	310	46	the	the	DET
ftr-460	310	47	appropriate	appropriate	ADJ
ftr-460	310	48	result	result	NOUN
ftr-460	310	49	described	describe	VERB
ftr-460	310	50	above	above	ADP
ftr-460	310	51	that	that	PRON
ftr-460	310	52	was	be	AUX
ftr-460	310	53	prohibited	prohibit	VERB
ftr-460	310	54	by	by	ADP
ftr-460	310	55	the	the	DET
ftr-460	310	56	ceiling	ceiling	NOUN
ftr-460	310	57	rule	rule	NOUN
ftr-460	310	58	.	.	PUNCT
ftr-460	311	1	under	under	ADP
ftr-460	311	2	the	the	DET
ftr-460	311	3	remedial	remedial	ADJ
ftr-460	311	4	method	method	NOUN
ftr-460	311	5	,	,	PUNCT
ftr-460	311	6	the	the	DET
ftr-460	311	7	partners	partner	NOUN
ftr-460	311	8	'	'	PART
ftr-460	311	9	capital	capital	NOUN
ftr-460	311	10	accounts	account	NOUN
ftr-460	311	11	are	be	AUX
ftr-460	311	12	adjusted	adjust	VERB
ftr-460	311	13	as	as	SCONJ
ftr-460	311	14	follows	follow	VERB
ftr-460	311	15	:	:	PUNCT
ftr-460	311	16	a	a	DET
ftr-460	311	17	b	b	PROPN
ftr-460	311	18	book	book	NOUN
ftr-460	311	19	tax	tax	NOUN
ftr-460	311	20	book	book	NOUN
ftr-460	311	21	tax	tax	NOUN
ftr-460	311	22	initial	initial	ADJ
ftr-460	311	23	balance	balance	NOUN
ftr-460	311	24	$	$	SYM
ftr-460	311	25	100	100	NUM
ftr-460	311	26	$	$	SYM
ftr-460	311	27	60	60	NUM
ftr-460	311	28	$	$	SYM
ftr-460	311	29	100	100	NUM
ftr-460	311	30	$	$	SYM
ftr-460	311	31	100	100	NUM
ftr-460	311	32	land	land	NOUN
ftr-460	311	33	sale	sale	NOUN
ftr-460	311	34	(	(	PUNCT
ftr-460	311	35	15	15	NUM
ftr-460	311	36	)	)	PUNCT
ftr-460	311	37	10	10	NUM
ftr-460	311	38	(	(	PUNCT
ftr-460	311	39	15	15	NUM
ftr-460	311	40	)	)	PUNCT
ftr-460	311	41	-remedial	-remedial	ADJ
ftr-460	311	42	allocation	allocation	NOUN
ftr-460	311	43	0	0	NUM
ftr-460	311	44	15	15	NUM
ftr-460	311	45	0	0	NUM
ftr-460	311	46	(	(	PUNCT
ftr-460	311	47	15	15	NUM
ftr-460	311	48	)	)	PUNCT
ftr-460	311	49	$	$	SYM
ftr-460	311	50	85	85	NUM
ftr-460	311	51	$	$	SYM
ftr-460	311	52	85	85	NUM
ftr-460	311	53	s	s	NOUN
ftr-460	311	54	85	85	NUM
ftr-460	311	55	s	s	NOUN
ftr-460	311	56	85	85	NUM
ftr-460	311	57	in	in	ADP
ftr-460	311	58	contrast	contrast	NOUN
ftr-460	311	59	with	with	ADP
ftr-460	311	60	the	the	DET
ftr-460	311	61	traditional	traditional	ADJ
ftr-460	311	62	method	method	NOUN
ftr-460	311	63	with	with	ADP
ftr-460	311	64	curative	curative	ADJ
ftr-460	311	65	allocations	allocation	NOUN
ftr-460	311	66	,	,	PUNCT
ftr-460	311	67	these	these	DET
ftr-460	311	68	remedial	remedial	ADJ
ftr-460	311	69	allocations	allocation	NOUN
ftr-460	311	70	are	be	AUX
ftr-460	311	71	not	not	PART
ftr-460	311	72	dependent	dependent	ADJ
ftr-460	311	73	on	on	ADP
ftr-460	311	74	the	the	DET
ftr-460	311	75	partnership	partnership	NOUN
ftr-460	311	76	having	have	VERB
ftr-460	311	77	other	other	ADJ
ftr-460	311	78	items	item	NOUN
ftr-460	311	79	of	of	ADP
ftr-460	311	80	income	income	NOUN
ftr-460	311	81	or	or	CCONJ
ftr-460	311	82	loss	loss	NOUN
ftr-460	311	83	.	.	PUNCT
ftr-460	312	1	if	if	SCONJ
ftr-460	312	2	ab	ab	PROPN
ftr-460	312	3	had	have	AUX
ftr-460	312	4	used	use	VERB
ftr-460	312	5	the	the	DET
ftr-460	312	6	traditional	traditional	ADJ
ftr-460	312	7	method	method	NOUN
ftr-460	312	8	with	with	ADP
ftr-460	312	9	curative	curative	ADJ
ftr-460	312	10	allocations	allocation	NOUN
ftr-460	312	11	,	,	PUNCT
ftr-460	312	12	the	the	DET
ftr-460	312	13	lack	lack	NOUN
ftr-460	312	14	of	of	ADP
ftr-460	312	15	other	other	ADJ
ftr-460	312	16	capital	capital	NOUN
ftr-460	312	17	gains	gain	NOUN
ftr-460	312	18	would	would	AUX
ftr-460	312	19	have	have	AUX
ftr-460	312	20	blocked	block	VERB
ftr-460	312	21	the	the	DET
ftr-460	312	22	elimination	elimination	NOUN
ftr-460	312	23	of	of	ADP
ftr-460	312	24	the	the	DET
ftr-460	312	25	disparity	disparity	NOUN
ftr-460	312	26	created	create	VERB
ftr-460	312	27	by	by	ADP
ftr-460	312	28	the	the	DET
ftr-460	312	29	ceiling	ceiling	NOUN
ftr-460	312	30	rule	rule	NOUN
ftr-460	312	31	.	.	PUNCT
ftr-460	313	1	a	a	DET
ftr-460	313	2	partnership	partnership	NOUN
ftr-460	313	3	adopting	adopt	VERB
ftr-460	313	4	the	the	DET
ftr-460	313	5	remedial	remedial	ADJ
ftr-460	313	6	allocation	allocation	NOUN
ftr-460	313	7	method	method	NOUN
ftr-460	313	8	for	for	ADP
ftr-460	313	9	depreciable	depreciable	ADJ
ftr-460	313	10	property	property	NOUN
ftr-460	313	11	must	must	AUX
ftr-460	313	12	use	use	VERB
ftr-460	313	13	a	a	DET
ftr-460	313	14	special	special	ADJ
ftr-460	313	15	rule	rule	NOUN
ftr-460	313	16	for	for	ADP
ftr-460	313	17	computing	compute	VERB
ftr-460	313	18	book	book	NOUN
ftr-460	313	19	items	item	NOUN
ftr-460	313	20	(	(	PUNCT
ftr-460	313	21	including	include	VERB
ftr-460	313	22	depreciation	depreciation	NOUN
ftr-460	313	23	)	)	PUNCT
ftr-460	313	24	with	with	ADP
ftr-460	313	25	respect	respect	NOUN
ftr-460	313	26	to	to	ADP
ftr-460	313	27	the	the	DET
ftr-460	313	28	property	property	NOUN
ftr-460	313	29	.	.	PUNCT
ftr-460	314	1	this	this	DET
ftr-460	314	2	rule	rule	NOUN
ftr-460	314	3	is	be	AUX
ftr-460	314	4	loosely	loosely	ADV
ftr-460	314	5	based	base	VERB
ftr-460	314	6	on	on	ADP
ftr-460	314	7	the	the	DET
ftr-460	314	8	notion	notion	NOUN
ftr-460	314	9	that	that	SCONJ
ftr-460	314	10	the	the	DET
ftr-460	314	11	contributing	contribute	VERB
ftr-460	314	12	partner	partner	NOUN
ftr-460	314	13	sold	sell	VERB
ftr-460	314	14	the	the	DET
ftr-460	314	15	property	property	NOUN
ftr-460	314	16	on	on	ADP
ftr-460	314	17	a	a	DET
ftr-460	314	18	deferred	deferred	ADJ
ftr-460	314	19	basis	basis	NOUN
ftr-460	314	20	to	to	ADP
ftr-460	314	21	the	the	DET
ftr-460	314	22	partnership	partnership	NOUN
ftr-460	314	23	on	on	ADP
ftr-460	314	24	the	the	DET
ftr-460	314	25	date	date	NOUN
ftr-460	314	26	of	of	ADP
ftr-460	314	27	contribution	contribution	NOUN
ftr-460	314	28	for	for	ADP
ftr-460	314	29	its	its	PRON
ftr-460	314	30	fair	fair	ADJ
ftr-460	314	31	market	market	NOUN
ftr-460	314	32	value	value	NOUN
ftr-460	314	33	.	.	PUNCT
ftr-460	315	1	to	to	ADP
ftr-460	315	2	the	the	DET
ftr-460	315	3	extent	extent	NOUN
ftr-460	315	4	of	of	ADP
ftr-460	315	5	its	its	PRON
ftr-460	315	6	transferred	transfer	VERB
ftr-460	315	7	basis	basis	NOUN
ftr-460	315	8	,	,	PUNCT
ftr-460	315	9	the	the	DET
ftr-460	315	10	partnership	partnership	NOUN
ftr-460	315	11	steps	step	VERB
ftr-460	315	12	into	into	ADP
ftr-460	315	13	the	the	DET
ftr-460	315	14	shoes	shoe	NOUN
ftr-460	315	15	of	of	ADP
ftr-460	315	16	the	the	DET
ftr-460	315	17	contributing	contribute	VERB
ftr-460	315	18	partner	partner	NOUN
ftr-460	315	19	for	for	ADP
ftr-460	315	20	both	both	PRON
ftr-460	315	21	book	book	NOUN
ftr-460	315	22	and	and	CCONJ
ftr-460	315	23	tax	tax	NOUN
ftr-460	315	24	purposes	purpose	NOUN
ftr-460	315	25	and	and	CCONJ
ftr-460	315	26	must	must	AUX
ftr-460	315	27	continue	continue	VERB
ftr-460	315	28	to	to	PART
ftr-460	315	29	use	use	VERB
ftr-460	315	30	the	the	DET
ftr-460	315	31	contributing	contribute	VERB
ftr-460	315	32	partner	partner	NOUN
ftr-460	315	33	's	's	PART
ftr-460	315	34	cost	cost	NOUN
ftr-460	315	35	recovery	recovery	NOUN
ftr-460	315	36	method	method	NOUN
ftr-460	315	37	.	.	PUNCT
ftr-460	316	1	if	if	SCONJ
ftr-460	316	2	the	the	DET
ftr-460	316	3	property	property	NOUN
ftr-460	316	4	's	's	PART
ftr-460	316	5	value	value	NOUN
ftr-460	316	6	exceeds	exceed	VERB
ftr-460	316	7	its	its	PRON
ftr-460	316	8	basis	basis	NOUN
ftr-460	316	9	,	,	PUNCT
ftr-460	316	10	the	the	DET
ftr-460	316	11	excess	excess	NOUN
ftr-460	316	12	is	be	AUX
ftr-460	316	13	treated	treat	VERB
ftr-460	316	14	for	for	ADP
ftr-460	316	15	book	book	NOUN
ftr-460	316	16	purposes	purpose	NOUN
ftr-460	316	17	as	as	SCONJ
ftr-460	316	18	if	if	SCONJ
ftr-460	316	19	the	the	DET
ftr-460	316	20	partnership	partnership	NOUN
ftr-460	316	21	had	have	AUX
ftr-460	316	22	purchased	purchase	VERB
ftr-460	316	23	the	the	DET
ftr-460	316	24	property	property	NOUN
ftr-460	316	25	for	for	ADP
ftr-460	316	26	this	this	DET
ftr-460	316	27	amount	amount	NOUN
ftr-460	316	28	,	,	PUNCT
ftr-460	316	29	and	and	CCONJ
ftr-460	316	30	book	book	NOUN
ftr-460	316	31	depreciation	depreciation	NOUN
ftr-460	316	32	is	be	AUX
ftr-460	316	33	calculated	calculate	VERB
ftr-460	316	34	on	on	ADP
ftr-460	316	35	this	this	DET
ftr-460	316	36	amount	amount	NOUN
ftr-460	316	37	using	use	VERB
ftr-460	316	38	any	any	DET
ftr-460	316	39	method	method	NOUN
ftr-460	316	40	of	of	ADP
ftr-460	316	41	cost	cost	NOUN
ftr-460	316	42	recovery	recovery	NOUN
ftr-460	316	43	that	that	PRON
ftr-460	316	44	is	be	AUX
ftr-460	316	45	allowed	allow	VERB
ftr-460	316	46	for	for	ADP
ftr-460	316	47	property	property	NOUN
ftr-460	316	48	of	of	ADP
ftr-460	316	49	that	that	DET
ftr-460	316	50	type	type	NOUN
ftr-460	316	51	.	.	PUNCT
ftr-460	317	1	the	the	DET
ftr-460	317	2	partnership	partnership	NOUN
ftr-460	317	3	then	then	ADV
ftr-460	317	4	uses	use	VERB
ftr-460	317	5	the	the	DET
ftr-460	317	6	traditional	traditional	ADJ
ftr-460	317	7	method	method	NOUN
ftr-460	317	8	to	to	PART
ftr-460	317	9	allocate	allocate	VERB
ftr-460	317	10	the	the	DET
ftr-460	317	11	related	related	ADJ
ftr-460	317	12	tax	tax	NOUN
ftr-460	317	13	items	item	NOUN
ftr-460	317	14	,	,	PUNCT
ftr-460	317	15	with	with	SCONJ
ftr-460	317	16	tax	tax	NOUN
ftr-460	317	17	allocations	allocation	NOUN
ftr-460	317	18	to	to	ADP
ftr-460	317	19	noncontributing	noncontributing	NOUN
ftr-460	317	20	partners	partner	NOUN
ftr-460	317	21	following	follow	VERB
ftr-460	317	22	book	book	NOUN
ftr-460	317	23	allocations	allocation	NOUN
ftr-460	317	24	to	to	ADP
ftr-460	317	25	the	the	DET
ftr-460	317	26	extent	extent	NOUN
ftr-460	317	27	possible	possible	ADJ
ftr-460	317	28	.	.	PUNCT
ftr-460	318	1	if	if	SCONJ
ftr-460	318	2	the	the	DET
ftr-460	318	3	ceiling	ceiling	NOUN
ftr-460	318	4	rule	rule	NOUN
ftr-460	318	5	prevents	prevent	VERB
ftr-460	318	6	noncontributing	noncontribute	VERB
ftr-460	318	7	partners	partner	NOUN
ftr-460	318	8	from	from	ADP
ftr-460	318	9	receiving	receive	VERB
ftr-460	318	10	tax	tax	NOUN
ftr-460	318	11	allocations	allocation	NOUN
ftr-460	318	12	equal	equal	ADJ
ftr-460	318	13	to	to	ADP
ftr-460	318	14	the	the	DET
ftr-460	318	15	corresponding	correspond	VERB
ftr-460	318	16	book	book	NOUN
ftr-460	318	17	allocations	allocation	NOUN
ftr-460	318	18	,	,	PUNCT
ftr-460	318	19	the	the	DET
ftr-460	318	20	partnership	partnership	NOUN
ftr-460	318	21	makes	make	VERB
ftr-460	318	22	offsetting	offset	VERB
ftr-460	318	23	remedial	remedial	ADJ
ftr-460	318	24	allocations	allocation	NOUN
ftr-460	318	25	of	of	ADP
ftr-460	318	26	the	the	DET
ftr-460	318	27	appropriate	appropriate	ADJ
ftr-460	318	28	character	character	NOUN
ftr-460	318	29	and	and	CCONJ
ftr-460	318	30	amount	amount	NOUN
ftr-460	318	31	to	to	ADP
ftr-460	318	32	both	both	CCONJ
ftr-460	318	33	contributing	contribute	VERB
ftr-460	318	34	and	and	CCONJ
ftr-460	318	35	noncontributing	noncontributing	NOUN
ftr-460	318	36	partners	partner	NOUN
ftr-460	318	37	.	.	PUNCT
ftr-460	319	1	38	38	NUM
ftr-460	319	2	.	.	PUNCT
ftr-460	320	1	the	the	DET
ftr-460	320	2	partnership	partnership	NOUN
ftr-460	320	3	must	must	AUX
ftr-460	320	4	also	also	ADV
ftr-460	320	5	use	use	VERB
ftr-460	320	6	the	the	DET
ftr-460	320	7	appropriate	appropriate	ADJ
ftr-460	320	8	first	first	ADJ
ftr-460	320	9	year	year	NOUN
ftr-460	320	10	convention	convention	NOUN
ftr-460	320	11	.	.	PUNCT
ftr-460	321	1	see	see	VERB
ftr-460	321	2	irc	irc	PROPN
ftr-460	321	3	§	§	PROPN
ftr-460	321	4	168(d	168(d	PROPN
ftr-460	321	5	)	)	PUNCT
ftr-460	321	6	(	(	PUNCT
ftr-460	321	7	allowing	allow	VERB
ftr-460	321	8	half	half	ADJ
ftr-460	321	9	-	-	PUNCT
ftr-460	321	10	year	year	NOUN
ftr-460	321	11	,	,	PUNCT
ftr-460	321	12	mid	mid	NOUN
ftr-460	321	13	-	-	NOUN
ftr-460	321	14	month	month	NOUN
ftr-460	321	15	,	,	PUNCT
ftr-460	321	16	and	and	CCONJ
ftr-460	321	17	mid	mid	ADJ
ftr-460	321	18	-	-	ADJ
ftr-460	321	19	quarter	quarter	NOUN
ftr-460	321	20	conventions	convention	NOUN
ftr-460	321	21	):	):	PUNCT
ftr-460	321	22	regs	reg	NOUN
ftr-460	321	23	.	.	PUNCT
ftr-460	322	1	§	§	PROPN
ftr-460	322	2	1.704	1.704	NUM
ftr-460	322	3	-	-	SYM
ftr-460	322	4	3(d)(2	3(d)(2	NUM
ftr-460	322	5	)	)	PUNCT
ftr-460	322	6	(	(	PUNCT
ftr-460	322	7	also	also	ADV
ftr-460	322	8	allowing	allow	VERB
ftr-460	322	9	first	first	ADJ
ftr-460	322	10	-	-	PUNCT
ftr-460	322	11	year	year	NOUN
ftr-460	322	12	convention	convention	NOUN
ftr-460	322	13	)	)	PUNCT
ftr-460	322	14	.	.	PUNCT
ftr-460	323	1	1996	1996	NUM
ftr-460	323	2	]	]	PUNCT
ftr-460	323	3	florida	florida	PROPN
ftr-460	323	4	tax	tax	PROPN
ftr-460	323	5	review	review	NOUN
ftr-460	323	6	to	to	PART
ftr-460	323	7	illustrate	illustrate	VERB
ftr-460	323	8	,	,	PUNCT
ftr-460	323	9	assume	assume	VERB
ftr-460	323	10	the	the	DET
ftr-460	323	11	partnership	partnership	NOUN
ftr-460	323	12	in	in	ADP
ftr-460	323	13	variation	variation	NOUN
ftr-460	323	14	i	i	PRON
ftr-460	323	15	of	of	ADP
ftr-460	323	16	example	example	NOUN
ftr-460	323	17	ii	ii	PROPN
ftr-460	323	18	adopts	adopt	VERB
ftr-460	323	19	the	the	DET
ftr-460	323	20	remedial	remedial	ADJ
ftr-460	323	21	allocation	allocation	NOUN
ftr-460	323	22	method	method	NOUN
ftr-460	323	23	.	.	PUNCT
ftr-460	324	1	for	for	ADP
ftr-460	324	2	book	book	NOUN
ftr-460	324	3	purposes	purpose	NOUN
ftr-460	324	4	,	,	PUNCT
ftr-460	324	5	the	the	DET
ftr-460	324	6	partnership	partnership	NOUN
ftr-460	324	7	is	be	AUX
ftr-460	324	8	treated	treat	VERB
ftr-460	324	9	as	as	SCONJ
ftr-460	324	10	if	if	SCONJ
ftr-460	324	11	it	it	PRON
ftr-460	324	12	acquired	acquire	VERB
ftr-460	324	13	two	two	NUM
ftr-460	324	14	pieces	piece	NOUN
ftr-460	324	15	of	of	ADP
ftr-460	324	16	equipment	equipment	NOUN
ftr-460	324	17	,	,	PUNCT
ftr-460	324	18	one	one	NUM
ftr-460	324	19	contributed	contribute	VERB
ftr-460	324	20	by	by	ADP
ftr-460	324	21	c	c	PROPN
ftr-460	324	22	with	with	ADP
ftr-460	324	23	a	a	DET
ftr-460	324	24	value	value	NOUN
ftr-460	324	25	and	and	CCONJ
ftr-460	324	26	a	a	DET
ftr-460	324	27	basis	basis	NOUN
ftr-460	324	28	of	of	ADP
ftr-460	324	29	$	$	SYM
ftr-460	324	30	40	40	NUM
ftr-460	324	31	,	,	PUNCT
ftr-460	324	32	and	and	CCONJ
ftr-460	324	33	one	one	NUM
ftr-460	324	34	that	that	PRON
ftr-460	324	35	it	it	PRON
ftr-460	324	36	purchases	purchase	VERB
ftr-460	324	37	for	for	ADP
ftr-460	324	38	$	$	SYM
ftr-460	324	39	80	80	NUM
ftr-460	324	40	(	(	PUNCT
ftr-460	324	41	the	the	DET
ftr-460	324	42	excess	excess	NOUN
ftr-460	324	43	of	of	ADP
ftr-460	324	44	the	the	DET
ftr-460	324	45	property	property	NOUN
ftr-460	324	46	's	's	PART
ftr-460	324	47	value	value	NOUN
ftr-460	324	48	(	(	PUNCT
ftr-460	324	49	$	$	SYM
ftr-460	324	50	120	120	NUM
ftr-460	324	51	)	)	PUNCT
ftr-460	324	52	over	over	ADP
ftr-460	324	53	its	its	PRON
ftr-460	324	54	basis	basis	NOUN
ftr-460	324	55	(	(	PUNCT
ftr-460	324	56	$	$	SYM
ftr-460	324	57	40	40	NUM
ftr-460	324	58	)	)	PUNCT
ftr-460	324	59	)	)	PUNCT
ftr-460	324	60	.	.	PUNCT
ftr-460	325	1	with	with	ADP
ftr-460	325	2	respect	respect	NOUN
ftr-460	325	3	to	to	ADP
ftr-460	325	4	the	the	DET
ftr-460	325	5	contributed	contribute	VERB
ftr-460	325	6	portion	portion	NOUN
ftr-460	325	7	,	,	PUNCT
ftr-460	325	8	the	the	DET
ftr-460	325	9	partnership	partnership	NOUN
ftr-460	325	10	steps	step	VERB
ftr-460	325	11	into	into	ADP
ftr-460	325	12	c	c	PROPN
ftr-460	325	13	's	's	PART
ftr-460	325	14	shoes	shoe	NOUN
ftr-460	325	15	,	,	PUNCT
ftr-460	325	16	recovering	recover	VERB
ftr-460	325	17	the	the	DET
ftr-460	325	18	$	$	SYM
ftr-460	325	19	40	40	NUM
ftr-460	325	20	of	of	ADP
ftr-460	325	21	basis	basis	NOUN
ftr-460	325	22	for	for	ADP
ftr-460	325	23	both	both	PRON
ftr-460	325	24	book	book	NOUN
ftr-460	325	25	and	and	CCONJ
ftr-460	325	26	tax	tax	NOUN
ftr-460	325	27	purposes	purpose	NOUN
ftr-460	325	28	using	use	VERB
ftr-460	325	29	the	the	DET
ftr-460	325	30	straight	straight	ADJ
ftr-460	325	31	line	line	NOUN
ftr-460	325	32	method	method	NOUN
ftr-460	325	33	over	over	ADP
ftr-460	325	34	the	the	DET
ftr-460	325	35	remaining	remain	VERB
ftr-460	325	36	four	four	NUM
ftr-460	325	37	years	year	NOUN
ftr-460	325	38	of	of	ADP
ftr-460	325	39	the	the	DET
ftr-460	325	40	property	property	NOUN
ftr-460	325	41	's	's	PART
ftr-460	325	42	life	life	NOUN
ftr-460	325	43	-	-	PUNCT
ftr-460	325	44	depreciation	depreciation	NOUN
ftr-460	325	45	of	of	ADP
ftr-460	325	46	$	$	SYM
ftr-460	325	47	10	10	NUM
ftr-460	325	48	per	per	ADP
ftr-460	325	49	year	year	NOUN
ftr-460	325	50	for	for	ADP
ftr-460	325	51	both	both	PRON
ftr-460	325	52	tax	tax	NOUN
ftr-460	325	53	and	and	CCONJ
ftr-460	325	54	book	book	NOUN
ftr-460	325	55	purposes	purpose	NOUN
ftr-460	325	56	.	.	PUNCT
ftr-460	326	1	with	with	ADP
ftr-460	326	2	respect	respect	NOUN
ftr-460	326	3	to	to	ADP
ftr-460	326	4	the	the	DET
ftr-460	326	5	notionally	notionally	ADV
ftr-460	326	6	purchased	purchase	VERB
ftr-460	326	7	portion	portion	NOUN
ftr-460	326	8	,	,	PUNCT
ftr-460	326	9	the	the	DET
ftr-460	326	10	partnership	partnership	NOUN
ftr-460	326	11	may	may	AUX
ftr-460	326	12	adopt	adopt	VERB
ftr-460	326	13	any	any	DET
ftr-460	326	14	appropriate	appropriate	ADJ
ftr-460	326	15	method	method	NOUN
ftr-460	326	16	of	of	ADP
ftr-460	326	17	cost	cost	NOUN
ftr-460	326	18	recovery	recovery	NOUN
ftr-460	326	19	.	.	PUNCT
ftr-460	327	1	ignoring	ignore	VERB
ftr-460	327	2	conventions	convention	NOUN
ftr-460	327	3	,	,	PUNCT
ftr-460	327	4	if	if	SCONJ
ftr-460	327	5	cd	cd	PROPN
ftr-460	327	6	chooses	choose	VERB
ftr-460	327	7	the	the	DET
ftr-460	327	8	straight	straight	ADJ
ftr-460	327	9	line	line	NOUN
ftr-460	327	10	method	method	NOUN
ftr-460	327	11	over	over	ADP
ftr-460	327	12	10	10	NUM
ftr-460	327	13	years	year	NOUN
ftr-460	327	14	,	,	PUNCT
ftr-460	327	15	the	the	DET
ftr-460	327	16	purchased	purchase	VERB
ftr-460	327	17	portion	portion	NOUN
ftr-460	327	18	provides	provide	VERB
ftr-460	327	19	cd	cd	NOUN
ftr-460	327	20	with	with	ADP
ftr-460	327	21	$	$	SYM
ftr-460	327	22	8	8	NUM
ftr-460	327	23	of	of	ADP
ftr-460	327	24	book	book	NOUN
ftr-460	327	25	(	(	PUNCT
ftr-460	327	26	but	but	CCONJ
ftr-460	327	27	not	not	PART
ftr-460	327	28	tax	tax	NOUN
ftr-460	327	29	)	)	PUNCT
ftr-460	327	30	depreciation	depreciation	NOUN
ftr-460	327	31	each	each	DET
ftr-460	327	32	year	year	NOUN
ftr-460	327	33	for	for	ADP
ftr-460	327	34	10	10	NUM
ftr-460	327	35	years	year	NOUN
ftr-460	327	36	.	.	PUNCT
ftr-460	328	1	therefore	therefore	ADV
ftr-460	328	2	,	,	PUNCT
ftr-460	328	3	cd	cd	PROPN
ftr-460	328	4	has	have	VERB
ftr-460	328	5	a	a	DET
ftr-460	328	6	book	book	NOUN
ftr-460	328	7	cost	cost	NOUN
ftr-460	328	8	recovery	recovery	NOUN
ftr-460	328	9	deduction	deduction	NOUN
ftr-460	328	10	of	of	ADP
ftr-460	328	11	$	$	SYM
ftr-460	328	12	18	18	NUM
ftr-460	328	13	per	per	ADP
ftr-460	328	14	year	year	NOUN
ftr-460	328	15	(	(	PUNCT
ftr-460	328	16	$	$	SYM
ftr-460	328	17	10	10	NUM
ftr-460	328	18	from	from	ADP
ftr-460	328	19	the	the	DET
ftr-460	328	20	contributed	contribute	VERB
ftr-460	328	21	portion	portion	NOUN
ftr-460	328	22	and	and	CCONJ
ftr-460	328	23	$	$	SYM
ftr-460	328	24	8	8	NUM
ftr-460	328	25	from	from	ADP
ftr-460	328	26	the	the	DET
ftr-460	328	27	purchased	purchase	VERB
ftr-460	328	28	portion	portion	NOUN
ftr-460	328	29	)	)	PUNCT
ftr-460	328	30	for	for	ADP
ftr-460	328	31	the	the	DET
ftr-460	328	32	first	first	ADJ
ftr-460	328	33	four	four	NUM
ftr-460	328	34	years	year	NOUN
ftr-460	328	35	and	and	CCONJ
ftr-460	328	36	$	$	SYM
ftr-460	328	37	8	8	NUM
ftr-460	328	38	per	per	ADP
ftr-460	328	39	year	year	NOUN
ftr-460	328	40	for	for	ADP
ftr-460	328	41	the	the	DET
ftr-460	328	42	remaining	remain	VERB
ftr-460	328	43	six	six	NUM
ftr-460	328	44	years	year	NOUN
ftr-460	328	45	.	.	PUNCT
ftr-460	329	1	cd	cd	PROPN
ftr-460	329	2	's	's	PART
ftr-460	329	3	initial	initial	ADJ
ftr-460	329	4	balance	balance	NOUN
ftr-460	329	5	sheet	sheet	NOUN
ftr-460	329	6	looks	look	NOUN
ftr-460	329	7	as	as	SCONJ
ftr-460	329	8	follows	follow	VERB
ftr-460	329	9	:	:	PUNCT
ftr-460	329	10	assets	asset	NOUN
ftr-460	329	11	liabilities	liability	NOUN
ftr-460	329	12	and	and	CCONJ
ftr-460	329	13	capital	capital	NOUN
ftr-460	329	14	basis	basis	NOUN
ftr-460	329	15	book	book	NOUN
ftr-460	329	16	equipment	equipment	NOUN
ftr-460	329	17	$	$	SYM
ftr-460	329	18	40	40	NUM
ftr-460	329	19	$	$	SYM
ftr-460	329	20	120	120	NUM
ftr-460	329	21	cash	cash	NOUN
ftr-460	329	22	120	120	NUM
ftr-460	329	23	120	120	NUM
ftr-460	329	24	$	$	SYM
ftr-460	329	25	160	160	NUM
ftr-460	329	26	$	$	SYM
ftr-460	329	27	240	240	NUM
ftr-460	329	28	capital	capital	NOUN
ftr-460	329	29	accounts	account	NOUN
ftr-460	329	30	tax	tax	NOUN
ftr-460	329	31	book	book	NOUN
ftr-460	329	32	c	c	NOUN
ftr-460	329	33	$	$	SYM
ftr-460	329	34	40	40	NUM
ftr-460	329	35	$	$	SYM
ftr-460	329	36	120	120	NUM
ftr-460	329	37	d	d	NOUN
ftr-460	329	38	120	120	NUM
ftr-460	329	39	120	120	NUM
ftr-460	329	40	$	$	SYM
ftr-460	329	41	160	160	NUM
ftr-460	329	42	$	$	SYM
ftr-460	329	43	240	240	NUM
ftr-460	329	44	for	for	ADP
ftr-460	329	45	each	each	PRON
ftr-460	329	46	of	of	ADP
ftr-460	329	47	its	its	PRON
ftr-460	329	48	first	first	ADJ
ftr-460	329	49	four	four	NUM
ftr-460	329	50	years	year	NOUN
ftr-460	329	51	of	of	ADP
ftr-460	329	52	operation	operation	NOUN
ftr-460	329	53	,	,	PUNCT
ftr-460	329	54	cd	cd	PROPN
ftr-460	329	55	has	have	VERB
ftr-460	329	56	$	$	SYM
ftr-460	329	57	2	2	NUM
ftr-460	329	58	of	of	ADP
ftr-460	329	59	income	income	NOUN
ftr-460	329	60	for	for	ADP
ftr-460	329	61	book	book	NOUN
ftr-460	329	62	purposes	purpose	NOUN
ftr-460	329	63	and	and	CCONJ
ftr-460	329	64	$	$	SYM
ftr-460	329	65	10	10	NUM
ftr-460	329	66	of	of	ADP
ftr-460	329	67	income	income	NOUN
ftr-460	329	68	for	for	ADP
ftr-460	329	69	tax	tax	NOUN
ftr-460	329	70	purposes	purpose	NOUN
ftr-460	329	71	,	,	PUNCT
ftr-460	329	72	determined	determine	VERB
ftr-460	329	73	as	as	SCONJ
ftr-460	329	74	follows	follow	VERB
ftr-460	329	75	:	:	PUNCT
ftr-460	329	76	book	book	NOUN
ftr-460	329	77	tax	tax	NOUN
ftr-460	329	78	ordinary	ordinary	ADJ
ftr-460	329	79	income	income	NOUN
ftr-460	329	80	$	$	SYM
ftr-460	329	81	20	20	NUM
ftr-460	329	82	$	$	SYM
ftr-460	329	83	20	20	NUM
ftr-460	329	84	depreciation	depreciation	NOUN
ftr-460	329	85	(	(	PUNCT
ftr-460	329	86	18	18	NUM
ftr-460	329	87	)	)	PUNCT
ftr-460	329	88	(	(	PUNCT
ftr-460	329	89	10	10	NUM
ftr-460	329	90	)	)	PUNCT
ftr-460	329	91	$	$	SYM
ftr-460	329	92	2	2	NUM
ftr-460	329	93	$	$	SYM
ftr-460	329	94	10	10	NUM
ftr-460	329	95	for	for	ADP
ftr-460	329	96	book	book	NOUN
ftr-460	329	97	purposes	purpose	NOUN
ftr-460	329	98	,	,	PUNCT
ftr-460	329	99	c	c	PROPN
ftr-460	329	100	and	and	CCONJ
ftr-460	329	101	d	d	PROPN
ftr-460	329	102	are	be	AUX
ftr-460	329	103	each	each	PRON
ftr-460	329	104	entitled	entitle	VERB
ftr-460	329	105	to	to	ADP
ftr-460	329	106	one	one	NUM
ftr-460	329	107	half	half	NOUN
ftr-460	329	108	of	of	ADP
ftr-460	329	109	both	both	CCONJ
ftr-460	329	110	the	the	DET
ftr-460	329	111	ordinary	ordinary	ADJ
ftr-460	329	112	income	income	NOUN
ftr-460	329	113	(	(	PUNCT
ftr-460	329	114	$	$	SYM
ftr-460	329	115	10	10	NUM
ftr-460	329	116	)	)	PUNCT
ftr-460	329	117	and	and	CCONJ
ftr-460	329	118	the	the	DET
ftr-460	329	119	depreciation	depreciation	NOUN
ftr-460	329	120	(	(	PUNCT
ftr-460	329	121	$	$	SYM
ftr-460	329	122	9	9	NUM
ftr-460	329	123	)	)	PUNCT
ftr-460	329	124	,	,	PUNCT
ftr-460	329	125	a	a	DET
ftr-460	329	126	net	net	NOUN
ftr-460	329	127	of	of	ADP
ftr-460	329	128	$	$	SYM
ftr-460	329	129	1	1	NUM
ftr-460	329	130	each	each	PRON
ftr-460	329	131	per	per	ADP
ftr-460	329	132	year	year	NOUN
ftr-460	329	133	.	.	PUNCT
ftr-460	330	1	for	for	ADP
ftr-460	330	2	tax	tax	NOUN
ftr-460	330	3	purposes	purpose	NOUN
ftr-460	330	4	,	,	PUNCT
ftr-460	330	5	each	each	PRON
ftr-460	330	6	is	be	AUX
ftr-460	330	7	allocated	allocate	VERB
ftr-460	330	8	$	$	SYM
ftr-460	330	9	10	10	NUM
ftr-460	330	10	of	of	ADP
ftr-460	330	11	ordinary	ordinary	ADJ
ftr-460	330	12	income	income	NOUN
ftr-460	330	13	.	.	PUNCT
ftr-460	331	1	however	however	ADV
ftr-460	331	2	,	,	PUNCT
ftr-460	331	3	under	under	ADP
ftr-460	331	4	the	the	DET
ftr-460	331	5	traditional	traditional	ADJ
ftr-460	331	6	method	method	NOUN
ftr-460	331	7	,	,	PUNCT
ftr-460	331	8	d	d	PROPN
ftr-460	331	9	is	be	AUX
ftr-460	331	10	allocated	allocate	VERB
ftr-460	331	11	$	$	SYM
ftr-460	331	12	9	9	NUM
ftr-460	331	13	of	of	ADP
ftr-460	331	14	depreciation	depreciation	NOUN
ftr-460	331	15	,	,	PUNCT
ftr-460	331	16	and	and	CCONJ
ftr-460	331	17	c	c	X
ftr-460	331	18	only	only	ADV
ftr-460	331	19	$	$	SYM
ftr-460	331	20	1	1	NUM
ftr-460	331	21	.	.	PUNCT
ftr-460	332	1	therefore	therefore	ADV
ftr-460	332	2	,	,	PUNCT
ftr-460	332	3	d	d	PROPN
ftr-460	332	4	has	have	VERB
ftr-460	332	5	$	$	SYM
ftr-460	332	6	1	1	NUM
ftr-460	332	7	of	of	ADP
ftr-460	332	8	taxable	taxable	ADJ
ftr-460	332	9	income	income	NOUN
ftr-460	332	10	,	,	PUNCT
ftr-460	332	11	and	and	CCONJ
ftr-460	332	12	c	c	NOUN
ftr-460	332	13	$	$	SYM
ftr-460	332	14	9	9	NUM
ftr-460	332	15	:	:	PUNCT
ftr-460	333	1	[	[	X
ftr-460	333	2	vol	vol	NOUN
ftr-460	333	3	3:3	3:3	NUM
ftr-460	333	4	use	use	NOUN
ftr-460	333	5	and	and	CCONJ
ftr-460	333	6	abuse	abuse	NOUN
ftr-460	333	7	of	of	ADP
ftr-460	333	8	section	section	NOUN
ftr-460	333	9	704(c	704(c	PROPN
ftr-460	333	10	)	)	PUNCT
ftr-460	333	11	c	c	NOUN
ftr-460	333	12	d	d	NOUN
ftr-460	333	13	book	book	NOUN
ftr-460	333	14	tax	tax	NOUN
ftr-460	333	15	book	book	NOUN
ftr-460	333	16	tax	tax	NOUN
ftr-460	333	17	ordinary	ordinary	ADJ
ftr-460	333	18	income	income	NOUN
ftr-460	333	19	$	$	SYM
ftr-460	333	20	10	10	NUM
ftr-460	333	21	$	$	SYM
ftr-460	333	22	10	10	NUM
ftr-460	333	23	$	$	SYM
ftr-460	333	24	10	10	NUM
ftr-460	333	25	$	$	SYM
ftr-460	333	26	10	10	NUM
ftr-460	333	27	depreciation	depreciation	NOUN
ftr-460	333	28	(	(	PUNCT
ftr-460	333	29	9	9	NUM
ftr-460	333	30	)	)	PUNCT
ftr-460	333	31	(	(	PUNCT
ftr-460	333	32	i	i	NOUN
ftr-460	333	33	)	)	PUNCT
ftr-460	333	34	(	(	PUNCT
ftr-460	333	35	9	9	NUM
ftr-460	333	36	)	)	PUNCT
ftr-460	333	37	(	(	PUNCT
ftr-460	333	38	9	9	NUM
ftr-460	333	39	)	)	PUNCT
ftr-460	333	40	$	$	SYM
ftr-460	333	41	1	1	NUM
ftr-460	333	42	$	$	SYM
ftr-460	333	43	9	9	NUM
ftr-460	333	44	si	si	NOUN
ftr-460	333	45	si	si	X
ftr-460	333	46	at	at	ADP
ftr-460	333	47	the	the	DET
ftr-460	333	48	end	end	NOUN
ftr-460	333	49	of	of	ADP
ftr-460	333	50	the	the	DET
ftr-460	333	51	first	first	ADJ
ftr-460	333	52	four	four	NUM
ftr-460	333	53	years	year	NOUN
ftr-460	333	54	,	,	PUNCT
ftr-460	333	55	the	the	DET
ftr-460	333	56	capital	capital	NOUN
ftr-460	333	57	accounts	account	NOUN
ftr-460	333	58	of	of	ADP
ftr-460	333	59	the	the	DET
ftr-460	333	60	partnership	partnership	NOUN
ftr-460	333	61	are	be	AUX
ftr-460	333	62	as	as	SCONJ
ftr-460	333	63	follows	follow	VERB
ftr-460	333	64	:	:	PUNCT
ftr-460	333	65	c	c	NOUN
ftr-460	333	66	d	d	NOUN
ftr-460	333	67	book	book	NOUN
ftr-460	333	68	tax	tax	NOUN
ftr-460	333	69	book	book	NOUN
ftr-460	333	70	tax	tax	NOUN
ftr-460	333	71	initial	initial	ADJ
ftr-460	333	72	balance	balance	NOUN
ftr-460	333	73	$	$	SYM
ftr-460	333	74	120	120	NUM
ftr-460	333	75	$	$	SYM
ftr-460	333	76	40	40	NUM
ftr-460	333	77	$	$	SYM
ftr-460	333	78	120	120	NUM
ftr-460	333	79	$	$	SYM
ftr-460	333	80	120	120	NUM
ftr-460	333	81	aggregate	aggregate	ADJ
ftr-460	333	82	adjustments	adjustment	NOUN
ftr-460	333	83	4	4	NUM
ftr-460	333	84	36	36	NUM
ftr-460	333	85	4	4	NUM
ftr-460	333	86	4	4	NUM
ftr-460	333	87	$	$	SYM
ftr-460	333	88	124	124	NUM
ftr-460	333	89	$	$	SYM
ftr-460	333	90	76	76	NUM
ftr-460	333	91	$	$	SYM
ftr-460	333	92	124	124	NUM
ftr-460	333	93	$	$	SYM
ftr-460	333	94	124	124	NUM
ftr-460	333	95	during	during	ADP
ftr-460	333	96	this	this	DET
ftr-460	333	97	period	period	NOUN
ftr-460	333	98	,	,	PUNCT
ftr-460	333	99	the	the	DET
ftr-460	333	100	book	book	NOUN
ftr-460	333	101	/	/	SYM
ftr-460	333	102	tax	tax	NOUN
ftr-460	333	103	disparity	disparity	NOUN
ftr-460	333	104	in	in	ADP
ftr-460	333	105	c	c	PROPN
ftr-460	333	106	's	's	PART
ftr-460	333	107	capital	capital	NOUN
ftr-460	333	108	account	account	NOUN
ftr-460	333	109	declines	decline	VERB
ftr-460	333	110	from	from	ADP
ftr-460	333	111	$	$	SYM
ftr-460	333	112	80	80	NUM
ftr-460	333	113	to	to	PART
ftr-460	333	114	$	$	SYM
ftr-460	333	115	48	48	NUM
ftr-460	333	116	because	because	SCONJ
ftr-460	333	117	c	c	PROPN
ftr-460	333	118	takes	take	VERB
ftr-460	333	119	only	only	ADV
ftr-460	333	120	$	$	SYM
ftr-460	333	121	1	1	NUM
ftr-460	333	122	a	a	DET
ftr-460	333	123	year	year	NOUN
ftr-460	333	124	in	in	ADP
ftr-460	333	125	depreciation	depreciation	NOUN
ftr-460	333	126	,	,	PUNCT
ftr-460	333	127	while	while	SCONJ
ftr-460	333	128	her	her	PRON
ftr-460	333	129	book	book	NOUN
ftr-460	333	130	depreciation	depreciation	NOUN
ftr-460	333	131	is	be	AUX
ftr-460	333	132	$	$	SYM
ftr-460	333	133	9	9	NUM
ftr-460	333	134	.	.	PUNCT
ftr-460	334	1	in	in	ADP
ftr-460	334	2	effect	effect	NOUN
ftr-460	334	3	,	,	PUNCT
ftr-460	334	4	c	c	NOUN
ftr-460	334	5	over	over	ADP
ftr-460	334	6	reports	report	VERB
ftr-460	334	7	taxable	taxable	ADJ
ftr-460	334	8	income	income	NOUN
ftr-460	334	9	by	by	ADP
ftr-460	334	10	$	$	SYM
ftr-460	334	11	8	8	NUM
ftr-460	334	12	annually	annually	ADV
ftr-460	334	13	,	,	PUNCT
ftr-460	334	14	thereby	thereby	ADV
ftr-460	334	15	taking	take	VERB
ftr-460	334	16	into	into	ADP
ftr-460	334	17	account	account	NOUN
ftr-460	334	18	$	$	SYM
ftr-460	334	19	32	32	NUM
ftr-460	334	20	of	of	ADP
ftr-460	334	21	the	the	DET
ftr-460	334	22	$	$	SYM
ftr-460	334	23	80	80	NUM
ftr-460	334	24	of	of	ADP
ftr-460	334	25	built	build	VERB
ftr-460	334	26	-	-	PUNCT
ftr-460	334	27	in	in	ADP
ftr-460	334	28	gain	gain	NOUN
ftr-460	334	29	that	that	PRON
ftr-460	334	30	was	be	AUX
ftr-460	334	31	inherent	inherent	ADJ
ftr-460	334	32	in	in	ADP
ftr-460	334	33	the	the	DET
ftr-460	334	34	property	property	NOUN
ftr-460	334	35	when	when	SCONJ
ftr-460	334	36	it	it	PRON
ftr-460	334	37	was	be	AUX
ftr-460	334	38	contributed	contribute	VERB
ftr-460	334	39	.	.	PUNCT
ftr-460	335	1	to	to	ADP
ftr-460	335	2	this	this	DET
ftr-460	335	3	point	point	NOUN
ftr-460	335	4	,	,	PUNCT
ftr-460	335	5	the	the	DET
ftr-460	335	6	ceiling	ceiling	NOUN
ftr-460	335	7	rule	rule	NOUN
ftr-460	335	8	has	have	AUX
ftr-460	335	9	not	not	PART
ftr-460	335	10	applied	apply	VERB
ftr-460	335	11	,	,	PUNCT
ftr-460	335	12	and	and	CCONJ
ftr-460	335	13	the	the	DET
ftr-460	335	14	partnership	partnership	NOUN
ftr-460	335	15	has	have	AUX
ftr-460	335	16	not	not	PART
ftr-460	335	17	used	use	VERB
ftr-460	335	18	remedial	remedial	ADJ
ftr-460	335	19	allocations	allocation	NOUN
ftr-460	335	20	.	.	PUNCT
ftr-460	336	1	the	the	DET
ftr-460	336	2	analysis	analysis	NOUN
ftr-460	336	3	changes	change	NOUN
ftr-460	336	4	thereafter	thereafter	ADV
ftr-460	336	5	.	.	PUNCT
ftr-460	337	1	during	during	ADP
ftr-460	337	2	years	year	NOUN
ftr-460	337	3	5	5	NUM
ftr-460	337	4	through	through	ADP
ftr-460	337	5	10	10	NUM
ftr-460	337	6	,	,	PUNCT
ftr-460	337	7	the	the	DET
ftr-460	337	8	partnership	partnership	NOUN
ftr-460	337	9	continues	continue	VERB
ftr-460	337	10	to	to	PART
ftr-460	337	11	have	have	VERB
ftr-460	337	12	$	$	SYM
ftr-460	337	13	20	20	NUM
ftr-460	337	14	of	of	ADP
ftr-460	337	15	ordinary	ordinary	ADJ
ftr-460	337	16	income	income	NOUN
ftr-460	337	17	,	,	PUNCT
ftr-460	337	18	but	but	CCONJ
ftr-460	337	19	its	its	PRON
ftr-460	337	20	book	book	NOUN
ftr-460	337	21	depreciation	depreciation	NOUN
ftr-460	337	22	is	be	AUX
ftr-460	337	23	only	only	ADV
ftr-460	337	24	$	$	SYM
ftr-460	337	25	8	8	NUM
ftr-460	337	26	.	.	PUNCT
ftr-460	338	1	the	the	DET
ftr-460	338	2	partnership	partnership	NOUN
ftr-460	338	3	's	's	PART
ftr-460	338	4	net	net	ADJ
ftr-460	338	5	annual	annual	ADJ
ftr-460	338	6	book	book	NOUN
ftr-460	338	7	income	income	NOUN
ftr-460	338	8	is	be	AUX
ftr-460	338	9	$	$	SYM
ftr-460	338	10	12	12	NUM
ftr-460	338	11	,	,	PUNCT
ftr-460	338	12	and	and	CCONJ
ftr-460	338	13	each	each	DET
ftr-460	338	14	partner	partner	NOUN
ftr-460	338	15	's	's	PART
ftr-460	338	16	share	share	NOUN
ftr-460	338	17	is	be	AUX
ftr-460	338	18	$	$	SYM
ftr-460	338	19	6	6	NUM
ftr-460	338	20	.	.	PUNCT
ftr-460	339	1	for	for	ADP
ftr-460	339	2	tax	tax	NOUN
ftr-460	339	3	purposes	purpose	NOUN
ftr-460	339	4	,	,	PUNCT
ftr-460	339	5	the	the	DET
ftr-460	339	6	partnership	partnership	NOUN
ftr-460	339	7	is	be	AUX
ftr-460	339	8	no	no	ADV
ftr-460	339	9	longer	long	ADV
ftr-460	339	10	entitled	entitle	VERB
ftr-460	339	11	to	to	ADP
ftr-460	339	12	any	any	DET
ftr-460	339	13	depreciation	depreciation	NOUN
ftr-460	339	14	.	.	PUNCT
ftr-460	340	1	although	although	SCONJ
ftr-460	340	2	d	d	NOUN
ftr-460	340	3	is	be	AUX
ftr-460	340	4	charged	charge	VERB
ftr-460	340	5	$	$	SYM
ftr-460	340	6	4	4	NUM
ftr-460	340	7	of	of	ADP
ftr-460	340	8	depreciation	depreciation	NOUN
ftr-460	340	9	for	for	ADP
ftr-460	340	10	book	book	NOUN
ftr-460	340	11	purposes	purpose	NOUN
ftr-460	340	12	,	,	PUNCT
ftr-460	340	13	the	the	DET
ftr-460	340	14	ceiling	ceiling	NOUN
ftr-460	340	15	rule	rule	NOUN
ftr-460	340	16	prohibits	prohibit	VERB
ftr-460	340	17	any	any	DET
ftr-460	340	18	allocation	allocation	NOUN
ftr-460	340	19	of	of	ADP
ftr-460	340	20	depreciation	depreciation	NOUN
ftr-460	340	21	for	for	ADP
ftr-460	340	22	tax	tax	NOUN
ftr-460	340	23	purposes	purpose	NOUN
ftr-460	340	24	.	.	PUNCT
ftr-460	341	1	therefore	therefore	ADV
ftr-460	341	2	,	,	PUNCT
ftr-460	341	3	under	under	ADP
ftr-460	341	4	the	the	DET
ftr-460	341	5	remedial	remedial	ADJ
ftr-460	341	6	allocation	allocation	NOUN
ftr-460	341	7	method	method	NOUN
ftr-460	341	8	,	,	PUNCT
ftr-460	341	9	the	the	DET
ftr-460	341	10	partnership	partnership	NOUN
ftr-460	341	11	must	must	AUX
ftr-460	341	12	make	make	VERB
ftr-460	341	13	two	two	NUM
ftr-460	341	14	offsetting	offset	VERB
ftr-460	341	15	remedial	remedial	ADJ
ftr-460	341	16	allocations	allocation	NOUN
ftr-460	341	17	of	of	ADP
ftr-460	341	18	$	$	SYM
ftr-460	341	19	4	4	NUM
ftr-460	341	20	each	each	DET
ftr-460	341	21	year	year	NOUN
ftr-460	341	22	.	.	PUNCT
ftr-460	342	1	each	each	DET
ftr-460	342	2	year	year	NOUN
ftr-460	342	3	,	,	PUNCT
ftr-460	342	4	the	the	DET
ftr-460	342	5	partners	partner	NOUN
ftr-460	342	6	'	'	PART
ftr-460	342	7	capital	capital	NOUN
ftr-460	342	8	accounts	account	NOUN
ftr-460	342	9	have	have	VERB
ftr-460	342	10	the	the	DET
ftr-460	342	11	following	follow	VERB
ftr-460	342	12	adjustments	adjustment	NOUN
ftr-460	342	13	:	:	PUNCT
ftr-460	342	14	c	c	NOUN
ftr-460	342	15	d	d	NOUN
ftr-460	342	16	book	book	NOUN
ftr-460	342	17	tax	tax	NOUN
ftr-460	342	18	book	book	NOUN
ftr-460	342	19	tax	tax	NOUN
ftr-460	342	20	ordinary	ordinary	ADJ
ftr-460	342	21	income	income	NOUN
ftr-460	342	22	$	$	SYM
ftr-460	342	23	10	10	NUM
ftr-460	342	24	$	$	SYM
ftr-460	342	25	10	10	NUM
ftr-460	342	26	$	$	SYM
ftr-460	342	27	10	10	NUM
ftr-460	342	28	$	$	SYM
ftr-460	342	29	10	10	NUM
ftr-460	342	30	depreciation	depreciation	NOUN
ftr-460	342	31	(	(	PUNCT
ftr-460	342	32	4	4	NUM
ftr-460	342	33	)	)	PUNCT
ftr-460	342	34	0	0	NUM
ftr-460	343	1	(	(	PUNCT
ftr-460	343	2	4	4	NUM
ftr-460	343	3	)	)	PUNCT
ftr-460	343	4	0	0	NUM
ftr-460	343	5	remedial	remedial	ADJ
ftr-460	343	6	allocation	allocation	NOUN
ftr-460	343	7	4	4	NUM
ftr-460	343	8	(	(	PUNCT
ftr-460	343	9	4	4	NUM
ftr-460	343	10	)	)	PUNCT
ftr-460	343	11	annual	annual	ADJ
ftr-460	343	12	net	net	ADJ
ftr-460	343	13	adjustment	adjustment	NOUN
ftr-460	343	14	$	$	SYM
ftr-460	343	15	6	6	NUM
ftr-460	343	16	$	$	SYM
ftr-460	343	17	14	14	NUM
ftr-460	343	18	$	$	SYM
ftr-460	343	19	6	6	NUM
ftr-460	343	20	$	$	SYM
ftr-460	343	21	6	6	NUM
ftr-460	343	22	each	each	DET
ftr-460	343	23	year	year	NOUN
ftr-460	343	24	,	,	PUNCT
ftr-460	343	25	c	c	PROPN
ftr-460	343	26	reports	report	VERB
ftr-460	343	27	$	$	SYM
ftr-460	343	28	8	8	NUM
ftr-460	343	29	more	more	ADJ
ftr-460	343	30	taxable	taxable	ADJ
ftr-460	343	31	income	income	NOUN
ftr-460	343	32	than	than	SCONJ
ftr-460	343	33	she	she	PRON
ftr-460	343	34	has	have	VERB
ftr-460	343	35	for	for	ADP
ftr-460	343	36	book	book	NOUN
ftr-460	343	37	purposes	purpose	NOUN
ftr-460	343	38	.	.	PUNCT
ftr-460	344	1	this	this	PRON
ftr-460	344	2	reduces	reduce	VERB
ftr-460	344	3	the	the	DET
ftr-460	344	4	disparity	disparity	NOUN
ftr-460	344	5	between	between	ADP
ftr-460	344	6	tax	tax	NOUN
ftr-460	344	7	and	and	CCONJ
ftr-460	344	8	book	book	NOUN
ftr-460	344	9	so	so	SCONJ
ftr-460	344	10	that	that	SCONJ
ftr-460	344	11	by	by	ADP
ftr-460	344	12	the	the	DET
ftr-460	344	13	end	end	NOUN
ftr-460	344	14	of	of	ADP
ftr-460	344	15	year	year	NOUN
ftr-460	344	16	10	10	NUM
ftr-460	344	17	,	,	PUNCT
ftr-460	344	18	the	the	DET
ftr-460	344	19	disparity	disparity	NOUN
ftr-460	344	20	will	will	AUX
ftr-460	344	21	have	have	AUX
ftr-460	344	22	disappeared	disappear	VERB
ftr-460	344	23	.	.	PUNCT
ftr-460	345	1	19961	19961	NUM
ftr-460	345	2	florida	florida	PROPN
ftr-460	345	3	tax	tax	PROPN
ftr-460	345	4	review	review	PROPN
ftr-460	345	5	h.	h.	PROPN
ftr-460	345	6	anti	anti	ADJ
ftr-460	345	7	-	-	ADJ
ftr-460	345	8	abuse	abuse	ADJ
ftr-460	345	9	rules	rule	NOUN
ftr-460	345	10	as	as	SCONJ
ftr-460	345	11	noted	note	VERB
ftr-460	345	12	above	above	ADV
ftr-460	345	13	,	,	PUNCT
ftr-460	345	14	the	the	DET
ftr-460	345	15	treasury	treasury	NOUN
ftr-460	345	16	's	's	PART
ftr-460	345	17	blessing	blessing	NOUN
ftr-460	345	18	of	of	ADP
ftr-460	345	19	the	the	DET
ftr-460	345	20	three	three	NUM
ftr-460	345	21	alternative	alternative	ADJ
ftr-460	345	22	methods	method	NOUN
ftr-460	345	23	for	for	ADP
ftr-460	345	24	making	make	VERB
ftr-460	345	25	section	section	NOUN
ftr-460	345	26	704(c	704(c	NUM
ftr-460	345	27	)	)	PUNCT
ftr-460	345	28	allocations	allocation	NOUN
ftr-460	345	29	is	be	AUX
ftr-460	345	30	subject	subject	ADJ
ftr-460	345	31	to	to	ADP
ftr-460	345	32	a	a	DET
ftr-460	345	33	general	general	ADJ
ftr-460	345	34	antiabuse	antiabuse	NOUN
ftr-460	345	35	rule	rule	NOUN
ftr-460	345	36	,	,	PUNCT
ftr-460	345	37	providing	provide	VERB
ftr-460	345	38	that	that	SCONJ
ftr-460	345	39	an	an	DET
ftr-460	345	40	allocation	allocation	NOUN
ftr-460	345	41	method	method	NOUN
ftr-460	345	42	is	be	AUX
ftr-460	345	43	not	not	PART
ftr-460	345	44	reasonable	reasonable	ADJ
ftr-460	345	45	if	if	SCONJ
ftr-460	345	46	the	the	DET
ftr-460	345	47	contribution	contribution	NOUN
ftr-460	345	48	of	of	ADP
ftr-460	345	49	property	property	NOUN
ftr-460	345	50	...	...	PUNCT
ftr-460	345	51	and	and	CCONJ
ftr-460	345	52	the	the	DET
ftr-460	345	53	corresponding	corresponding	ADJ
ftr-460	345	54	allocation	allocation	NOUN
ftr-460	345	55	of	of	ADP
ftr-460	345	56	tax	tax	NOUN
ftr-460	345	57	items	item	NOUN
ftr-460	345	58	with	with	ADP
ftr-460	345	59	respect	respect	NOUN
ftr-460	345	60	to	to	ADP
ftr-460	345	61	the	the	DET
ftr-460	345	62	property	property	NOUN
ftr-460	345	63	are	be	AUX
ftr-460	345	64	made	make	VERB
ftr-460	345	65	with	with	ADP
ftr-460	345	66	a	a	DET
ftr-460	345	67	view	view	NOUN
ftr-460	345	68	to	to	ADP
ftr-460	345	69	shifting	shift	VERB
ftr-460	345	70	the	the	DET
ftr-460	345	71	tax	tax	NOUN
ftr-460	345	72	consequences	consequence	NOUN
ftr-460	345	73	of	of	ADP
ftr-460	345	74	built	build	VERB
ftr-460	345	75	-	-	PUNCT
ftr-460	345	76	in	in	ADP
ftr-460	345	77	gain	gain	NOUN
ftr-460	345	78	or	or	CCONJ
ftr-460	345	79	loss	loss	NOUN
ftr-460	345	80	among	among	ADP
ftr-460	345	81	the	the	DET
ftr-460	345	82	partners	partner	NOUN
ftr-460	345	83	in	in	ADP
ftr-460	345	84	a	a	DET
ftr-460	345	85	manner	manner	NOUN
ftr-460	345	86	that	that	PRON
ftr-460	345	87	substantially	substantially	ADV
ftr-460	345	88	reduces	reduce	VERB
ftr-460	345	89	the	the	DET
ftr-460	345	90	present	present	ADJ
ftr-460	345	91	value	value	NOUN
ftr-460	345	92	of	of	ADP
ftr-460	345	93	the	the	DET
ftr-460	345	94	partners	partner	NOUN
ftr-460	345	95	'	'	PART
ftr-460	345	96	aggregate	aggregate	ADJ
ftr-460	345	97	tax	tax	NOUN
ftr-460	345	98	liability	liability	NOUN
ftr-460	345	99	.	.	PUNCT
ftr-460	346	1	39	39	NUM
ftr-460	347	1	the	the	DET
ftr-460	347	2	regulations	regulation	NOUN
ftr-460	347	3	provide	provide	VERB
ftr-460	347	4	some	some	DET
ftr-460	347	5	guidance	guidance	NOUN
ftr-460	347	6	in	in	ADP
ftr-460	347	7	interpreting	interpret	VERB
ftr-460	347	8	this	this	DET
ftr-460	347	9	apparently	apparently	ADV
ftr-460	347	10	very	very	ADV
ftr-460	347	11	broad	broad	ADJ
ftr-460	347	12	rule	rule	NOUN
ftr-460	347	13	in	in	ADP
ftr-460	347	14	two	two	NUM
ftr-460	347	15	examples	example	NOUN
ftr-460	347	16	-	-	PUNCT
ftr-460	347	17	one	one	NUM
ftr-460	347	18	involving	involve	VERB
ftr-460	347	19	the	the	DET
ftr-460	347	20	traditional	traditional	ADJ
ftr-460	347	21	method	method	NOUN
ftr-460	347	22	(	(	PUNCT
ftr-460	347	23	example	example	NOUN
ftr-460	347	24	2	2	NUM
ftr-460	347	25	)	)	PUNCT
ftr-460	347	26	and	and	CCONJ
ftr-460	347	27	the	the	DET
ftr-460	347	28	other	other	ADJ
ftr-460	347	29	the	the	DET
ftr-460	347	30	traditional	traditional	ADJ
ftr-460	347	31	method	method	NOUN
ftr-460	347	32	with	with	ADP
ftr-460	347	33	curative	curative	ADJ
ftr-460	347	34	allocations	allocation	NOUN
ftr-460	347	35	(	(	PUNCT
ftr-460	347	36	example	example	NOUN
ftr-460	347	37	3).40	3).40	NUM
ftr-460	347	38	in	in	ADP
ftr-460	347	39	both	both	DET
ftr-460	347	40	examples	example	NOUN
ftr-460	347	41	,	,	PUNCT
ftr-460	347	42	an	an	DET
ftr-460	347	43	equal	equal	ADJ
ftr-460	347	44	partnership	partnership	NOUN
ftr-460	347	45	is	be	AUX
ftr-460	347	46	formed	form	VERB
ftr-460	347	47	with	with	ADP
ftr-460	347	48	one	one	NUM
ftr-460	347	49	partner	partner	NOUN
ftr-460	347	50	contributing	contribute	VERB
ftr-460	347	51	property	property	NOUN
ftr-460	347	52	with	with	ADP
ftr-460	347	53	a	a	DET
ftr-460	347	54	value	value	NOUN
ftr-460	347	55	of	of	ADP
ftr-460	347	56	$	$	SYM
ftr-460	347	57	10,000	10,000	NUM
ftr-460	347	58	and	and	CCONJ
ftr-460	347	59	an	an	DET
ftr-460	347	60	adjusted	adjusted	ADJ
ftr-460	347	61	basis	basis	NOUN
ftr-460	347	62	of	of	ADP
ftr-460	347	63	$	$	SYM
ftr-460	347	64	1,000	1,000	NUM
ftr-460	347	65	and	and	CCONJ
ftr-460	347	66	the	the	DET
ftr-460	347	67	other	other	ADJ
ftr-460	347	68	partner	partner	NOUN
ftr-460	347	69	contributing	contribute	VERB
ftr-460	347	70	$	$	SYM
ftr-460	347	71	10,000	10,000	NUM
ftr-460	347	72	cash	cash	NOUN
ftr-460	347	73	.	.	PUNCT
ftr-460	348	1	the	the	DET
ftr-460	348	2	property	property	NOUN
ftr-460	348	3	has	have	VERB
ftr-460	348	4	only	only	ADV
ftr-460	348	5	one	one	NUM
ftr-460	348	6	year	year	NOUN
ftr-460	348	7	left	leave	VERB
ftr-460	348	8	in	in	ADP
ftr-460	348	9	its	its	PRON
ftr-460	348	10	recovery	recovery	NOUN
ftr-460	348	11	period	period	NOUN
ftr-460	348	12	,	,	PUNCT
ftr-460	348	13	but	but	CCONJ
ftr-460	348	14	has	have	VERB
ftr-460	348	15	a	a	DET
ftr-460	348	16	substantially	substantially	ADV
ftr-460	348	17	longer	long	ADJ
ftr-460	348	18	economic	economic	ADJ
ftr-460	348	19	life	life	NOUN
ftr-460	348	20	,	,	PUNCT
ftr-460	348	21	which	which	PRON
ftr-460	348	22	for	for	ADP
ftr-460	348	23	purposes	purpose	NOUN
ftr-460	348	24	of	of	ADP
ftr-460	348	25	this	this	DET
ftr-460	348	26	analysis	analysis	NOUN
ftr-460	348	27	i	i	PRON
ftr-460	348	28	assume	assume	VERB
ftr-460	348	29	to	to	PART
ftr-460	348	30	be	be	AUX
ftr-460	348	31	10	10	NUM
ftr-460	348	32	years	year	NOUN
ftr-460	348	33	.	.	PUNCT
ftr-460	349	1	4	4	NUM
ftr-460	349	2	1	1	NUM
ftr-460	349	3	as	as	SCONJ
ftr-460	349	4	is	be	AUX
ftr-460	349	5	developed	develop	VERB
ftr-460	349	6	in	in	ADP
ftr-460	349	7	more	more	ADJ
ftr-460	349	8	detail	detail	NOUN
ftr-460	349	9	below	below	ADV
ftr-460	349	10	,	,	PUNCT
ftr-460	349	11	central	central	ADJ
ftr-460	349	12	to	to	ADP
ftr-460	349	13	the	the	DET
ftr-460	349	14	potential	potential	NOUN
ftr-460	349	15	for	for	ADP
ftr-460	349	16	abuse	abuse	NOUN
ftr-460	349	17	in	in	ADP
ftr-460	349	18	both	both	DET
ftr-460	349	19	examples	example	NOUN
ftr-460	349	20	is	be	AUX
ftr-460	349	21	the	the	DET
ftr-460	349	22	fact	fact	NOUN
ftr-460	349	23	that	that	SCONJ
ftr-460	349	24	the	the	DET
ftr-460	349	25	property	property	NOUN
ftr-460	349	26	's	's	PART
ftr-460	349	27	recovery	recovery	NOUN
ftr-460	349	28	period	period	NOUN
ftr-460	349	29	for	for	ADP
ftr-460	349	30	tax	tax	NOUN
ftr-460	349	31	purposes	purpose	NOUN
ftr-460	349	32	is	be	AUX
ftr-460	349	33	significantly	significantly	ADV
ftr-460	349	34	shorter	short	ADJ
ftr-460	349	35	than	than	ADP
ftr-460	349	36	its	its	PRON
ftr-460	349	37	useful	useful	ADJ
ftr-460	349	38	life	life	NOUN
ftr-460	349	39	.	.	PUNCT
ftr-460	350	1	example	example	NOUN
ftr-460	350	2	2	2	NUM
ftr-460	350	3	illustrates	illustrate	VERB
ftr-460	350	4	unreasonable	unreasonable	ADJ
ftr-460	350	5	use	use	NOUN
ftr-460	350	6	of	of	ADP
ftr-460	350	7	the	the	DET
ftr-460	350	8	traditional	traditional	ADJ
ftr-460	350	9	method	method	NOUN
ftr-460	350	10	.	.	PUNCT
ftr-460	351	1	in	in	ADP
ftr-460	351	2	this	this	DET
ftr-460	351	3	example	example	NOUN
ftr-460	351	4	,	,	PUNCT
ftr-460	351	5	the	the	DET
ftr-460	351	6	property	property	NOUN
ftr-460	351	7	contributor	contributor	NOUN
ftr-460	351	8	(	(	PUNCT
ftr-460	351	9	c	c	NOUN
ftr-460	351	10	)	)	PUNCT
ftr-460	351	11	is	be	AUX
ftr-460	351	12	in	in	ADP
ftr-460	351	13	a	a	DET
ftr-460	351	14	high	high	ADJ
ftr-460	351	15	marginal	marginal	ADJ
ftr-460	351	16	bracket	bracket	NOUN
ftr-460	351	17	,	,	PUNCT
ftr-460	351	18	and	and	CCONJ
ftr-460	351	19	the	the	DET
ftr-460	351	20	cash	cash	NOUN
ftr-460	351	21	contributor	contributor	NOUN
ftr-460	351	22	(	(	PUNCT
ftr-460	351	23	d	d	X
ftr-460	351	24	)	)	PUNCT
ftr-460	351	25	is	be	AUX
ftr-460	351	26	in	in	ADP
ftr-460	351	27	the	the	DET
ftr-460	351	28	zero	zero	NUM
ftr-460	351	29	bracket	bracket	NOUN
ftr-460	351	30	because	because	SCONJ
ftr-460	351	31	of	of	ADP
ftr-460	351	32	a	a	DET
ftr-460	351	33	net	net	ADJ
ftr-460	351	34	operating	operating	NOUN
ftr-460	351	35	loss	loss	NOUN
ftr-460	351	36	deduction	deduction	NOUN
ftr-460	351	37	that	that	PRON
ftr-460	351	38	will	will	AUX
ftr-460	351	39	soon	soon	ADV
ftr-460	351	40	expire	expire	VERB
ftr-460	351	41	.	.	PUNCT
ftr-460	352	1	the	the	DET
ftr-460	352	2	contribution	contribution	NOUN
ftr-460	352	3	of	of	ADP
ftr-460	352	4	property	property	NOUN
ftr-460	352	5	is	be	AUX
ftr-460	352	6	made	make	VERB
ftr-460	352	7	"	"	PUNCT
ftr-460	352	8	with	with	ADP
ftr-460	352	9	a	a	DET
ftr-460	352	10	view	view	NOUN
ftr-460	352	11	to	to	ADP
ftr-460	352	12	taking	take	VERB
ftr-460	352	13	advantage	advantage	NOUN
ftr-460	352	14	of	of	ADP
ftr-460	352	15	the	the	DET
ftr-460	352	16	fact	fact	NOUN
ftr-460	352	17	that	that	SCONJ
ftr-460	352	18	the	the	DET
ftr-460	352	19	equipment	equipment	NOUN
ftr-460	352	20	has	have	AUX
ftr-460	352	21	only	only	ADV
ftr-460	352	22	one	one	NUM
ftr-460	352	23	year	year	NOUN
ftr-460	352	24	remaining	remain	VERB
ftr-460	352	25	on	on	ADP
ftr-460	352	26	its	its	PRON
ftr-460	352	27	cost	cost	NOUN
ftr-460	352	28	recovery	recovery	NOUN
ftr-460	352	29	schedule	schedule	NOUN
ftr-460	352	30	although	although	SCONJ
ftr-460	352	31	its	its	PRON
ftr-460	352	32	remaining	remain	VERB
ftr-460	352	33	economic	economic	ADJ
ftr-460	352	34	life	life	NOUN
ftr-460	352	35	is	be	AUX
ftr-460	352	36	significantly	significantly	ADV
ftr-460	352	37	longer	long	ADV
ftr-460	352	38	.	.	PUNCT
ftr-460	353	1	'	'	PUNCT
ftr-460	353	2	42	42	NUM
ftr-460	353	3	under	under	ADP
ftr-460	353	4	the	the	DET
ftr-460	353	5	traditional	traditional	ADJ
ftr-460	353	6	method	method	NOUN
ftr-460	353	7	,	,	PUNCT
ftr-460	353	8	the	the	DET
ftr-460	353	9	partnership	partnership	NOUN
ftr-460	353	10	takes	take	VERB
ftr-460	353	11	$	$	SYM
ftr-460	353	12	10,000	10,000	NUM
ftr-460	353	13	of	of	ADP
ftr-460	353	14	depreciation	depreciation	NOUN
ftr-460	353	15	for	for	ADP
ftr-460	353	16	book	book	NOUN
ftr-460	353	17	purposes	purpose	NOUN
ftr-460	353	18	and	and	CCONJ
ftr-460	353	19	$	$	SYM
ftr-460	353	20	1,000	1,000	NUM
ftr-460	353	21	of	of	ADP
ftr-460	353	22	depreciation	depreciation	NOUN
ftr-460	353	23	for	for	ADP
ftr-460	353	24	tax	tax	NOUN
ftr-460	353	25	purposes	purpose	NOUN
ftr-460	353	26	in	in	ADP
ftr-460	353	27	the	the	DET
ftr-460	353	28	first	first	ADJ
ftr-460	353	29	year	year	NOUN
ftr-460	353	30	,	,	PUNCT
ftr-460	353	31	reducing	reduce	VERB
ftr-460	353	32	the	the	DET
ftr-460	353	33	partnership	partnership	NOUN
ftr-460	353	34	's	's	PART
ftr-460	353	35	basis	basis	NOUN
ftr-460	353	36	in	in	ADP
ftr-460	353	37	the	the	DET
ftr-460	353	38	property	property	NOUN
ftr-460	353	39	to	to	ADP
ftr-460	353	40	zero	zero	NUM
ftr-460	353	41	for	for	ADP
ftr-460	353	42	both	both	PRON
ftr-460	353	43	book	book	NOUN
ftr-460	353	44	and	and	CCONJ
ftr-460	353	45	tax	tax	NOUN
ftr-460	353	46	purposes	purpose	NOUN
ftr-460	353	47	and	and	CCONJ
ftr-460	353	48	eliminating	eliminate	VERB
ftr-460	353	49	all	all	PRON
ftr-460	353	50	of	of	ADP
ftr-460	353	51	the	the	DET
ftr-460	353	52	section	section	NOUN
ftr-460	353	53	704(c	704(c	NOUN
ftr-460	353	54	)	)	PUNCT
ftr-460	353	55	gain	gain	NOUN
ftr-460	353	56	.	.	PUNCT
ftr-460	354	1	the	the	DET
ftr-460	354	2	partners	partner	NOUN
ftr-460	354	3	share	share	VERB
ftr-460	354	4	the	the	DET
ftr-460	354	5	book	book	NOUN
ftr-460	354	6	depreciation	depreciation	NOUN
ftr-460	354	7	equally	equally	ADV
ftr-460	354	8	,	,	PUNCT
ftr-460	354	9	while	while	SCONJ
ftr-460	354	10	d	d	NOUN
ftr-460	354	11	is	be	AUX
ftr-460	354	12	allocated	allocate	VERB
ftr-460	354	13	all	all	PRON
ftr-460	354	14	of	of	ADP
ftr-460	354	15	the	the	DET
ftr-460	354	16	tax	tax	NOUN
ftr-460	354	17	depreciation	depreciation	NOUN
ftr-460	354	18	.	.	PUNCT
ftr-460	355	1	the	the	DET
ftr-460	355	2	effect	effect	NOUN
ftr-460	355	3	of	of	ADP
ftr-460	355	4	the	the	DET
ftr-460	355	5	ceiling	ceiling	NOUN
ftr-460	355	6	rule	rule	NOUN
ftr-460	355	7	is	be	AUX
ftr-460	355	8	to	to	PART
ftr-460	355	9	restrict	restrict	VERB
ftr-460	355	10	d	d	PROPN
ftr-460	355	11	's	's	PART
ftr-460	355	12	allocation	allocation	NOUN
ftr-460	355	13	of	of	ADP
ftr-460	355	14	tax	tax	NOUN
ftr-460	355	15	depreciation	depreciation	NOUN
ftr-460	355	16	to	to	ADP
ftr-460	355	17	$	$	SYM
ftr-460	355	18	1,000	1,000	NUM
ftr-460	355	19	,	,	PUNCT
ftr-460	355	20	$	$	SYM
ftr-460	355	21	4,000	4,000	NUM
ftr-460	355	22	less	less	ADJ
ftr-460	355	23	than	than	ADP
ftr-460	355	24	his	his	PRON
ftr-460	355	25	share	share	NOUN
ftr-460	355	26	of	of	ADP
ftr-460	355	27	book	book	NOUN
ftr-460	355	28	depreciation	depreciation	NOUN
ftr-460	355	29	.	.	PUNCT
ftr-460	356	1	39	39	NUM
ftr-460	356	2	.	.	PUNCT
ftr-460	357	1	regs	regs	PROPN
ftr-460	357	2	.	.	PUNCT
ftr-460	358	1	§	§	PROPN
ftr-460	358	2	1.704	1.704	NUM
ftr-460	358	3	-	-	NUM
ftr-460	358	4	3(a)(i0	3(a)(i0	NUM
ftr-460	358	5	)	)	PUNCT
ftr-460	358	6	.	.	PUNCT
ftr-460	359	1	40	40	NUM
ftr-460	359	2	.	.	PUNCT
ftr-460	359	3	regs	regs	PROPN
ftr-460	359	4	.	.	PUNCT
ftr-460	360	1	§	§	PROPN
ftr-460	360	2	1.704	1.704	NUM
ftr-460	360	3	-	-	SYM
ftr-460	360	4	3(b)(2	3(b)(2	NUM
ftr-460	360	5	)	)	PUNCT
ftr-460	360	6	ex	ex	NOUN
ftr-460	360	7	.	.	NOUN
ftr-460	360	8	2	2	NUM
ftr-460	360	9	,	,	PUNCT
ftr-460	360	10	(	(	PUNCT
ftr-460	360	11	c)(4	c)(4	NUM
ftr-460	360	12	)	)	PUNCT
ftr-460	360	13	ex	ex	NOUN
ftr-460	360	14	.	.	NOUN
ftr-460	360	15	3	3	NUM
ftr-460	360	16	.	.	NOUN
ftr-460	360	17	41	41	NUM
ftr-460	360	18	.	.	PUNCT
ftr-460	361	1	in	in	ADP
ftr-460	361	2	example	example	NOUN
ftr-460	361	3	2	2	NUM
ftr-460	361	4	,	,	PUNCT
ftr-460	361	5	it	it	PRON
ftr-460	361	6	is	be	AUX
ftr-460	361	7	stated	state	VERB
ftr-460	361	8	that	that	SCONJ
ftr-460	361	9	the	the	DET
ftr-460	361	10	property	property	NOUN
ftr-460	361	11	's	's	PART
ftr-460	361	12	useful	useful	ADJ
ftr-460	361	13	life	life	NOUN
ftr-460	361	14	is	be	AUX
ftr-460	361	15	"	"	PUNCT
ftr-460	361	16	significantly	significantly	ADV
ftr-460	361	17	longer	long	ADV
ftr-460	361	18	"	"	PUNCT
ftr-460	361	19	than	than	ADP
ftr-460	361	20	its	its	PRON
ftr-460	361	21	recovery	recovery	NOUN
ftr-460	361	22	period	period	NOUN
ftr-460	361	23	,	,	PUNCT
ftr-460	361	24	and	and	CCONJ
ftr-460	361	25	in	in	ADP
ftr-460	361	26	example	example	NOUN
ftr-460	361	27	3	3	NUM
ftr-460	361	28	,	,	PUNCT
ftr-460	361	29	the	the	DET
ftr-460	361	30	property	property	NOUN
ftr-460	361	31	has	have	VERB
ftr-460	361	32	a	a	DET
ftr-460	361	33	10	10	NUM
ftr-460	361	34	-	-	PUNCT
ftr-460	361	35	year	year	NOUN
ftr-460	361	36	economic	economic	ADJ
ftr-460	361	37	life	life	NOUN
ftr-460	361	38	.	.	PUNCT
ftr-460	362	1	42	42	NUM
ftr-460	362	2	.	.	PUNCT
ftr-460	362	3	regs	regs	PROPN
ftr-460	362	4	.	.	PUNCT
ftr-460	363	1	§	§	PROPN
ftr-460	363	2	1.704	1.704	NUM
ftr-460	363	3	-	-	NUM
ftr-460	363	4	3(b	3(b	NUM
ftr-460	363	5	)	)	PUNCT
ftr-460	363	6	ex	ex	NOUN
ftr-460	363	7	.	.	NOUN
ftr-460	363	8	2(i	2(i	NUM
ftr-460	363	9	)	)	PUNCT
ftr-460	363	10	.	.	PUNCT
ftr-460	364	1	[	[	X
ftr-460	364	2	vol	vol	NOUN
ftr-460	364	3	3:3	3:3	NUM
ftr-460	364	4	use	use	NOUN
ftr-460	364	5	and	and	CCONJ
ftr-460	364	6	abuse	abuse	NOUN
ftr-460	364	7	of	of	ADP
ftr-460	364	8	secion	secion	PROPN
ftr-460	364	9	704(c	704(c	PROPN
ftr-460	364	10	)	)	PUNCT
ftr-460	364	11	if	if	SCONJ
ftr-460	364	12	one	one	NUM
ftr-460	364	13	views	view	VERB
ftr-460	364	14	book	book	NOUN
ftr-460	364	15	income	income	NOUN
ftr-460	364	16	and	and	CCONJ
ftr-460	364	17	deductions	deduction	NOUN
ftr-460	364	18	as	as	ADP
ftr-460	364	19	reflecting	reflect	VERB
ftr-460	364	20	economic	economic	ADJ
ftr-460	364	21	income	income	NOUN
ftr-460	364	22	and	and	CCONJ
ftr-460	364	23	loss	loss	NOUN
ftr-460	364	24	,	,	PUNCT
ftr-460	364	25	the	the	DET
ftr-460	364	26	noncontributing	noncontributing	NOUN
ftr-460	364	27	partner	partner	NOUN
ftr-460	364	28	is	be	AUX
ftr-460	364	29	overtaxed	overtax	VERB
ftr-460	364	30	by	by	ADP
ftr-460	364	31	$	$	SYM
ftr-460	364	32	4,000	4,000	NUM
ftr-460	364	33	,	,	PUNCT
ftr-460	364	34	all	all	PRON
ftr-460	364	35	in	in	ADP
ftr-460	364	36	the	the	DET
ftr-460	364	37	first	first	ADJ
ftr-460	364	38	year	year	NOUN
ftr-460	364	39	.	.	PUNCT
ftr-460	365	1	this	this	DET
ftr-460	365	2	view	view	NOUN
ftr-460	365	3	,	,	PUNCT
ftr-460	365	4	however	however	ADV
ftr-460	365	5	,	,	PUNCT
ftr-460	365	6	does	do	AUX
ftr-460	365	7	not	not	PART
ftr-460	365	8	reflect	reflect	VERB
ftr-460	365	9	the	the	DET
ftr-460	365	10	true	true	ADJ
ftr-460	365	11	economics	economic	NOUN
ftr-460	365	12	of	of	ADP
ftr-460	365	13	the	the	DET
ftr-460	365	14	transaction	transaction	NOUN
ftr-460	365	15	.	.	PUNCT
ftr-460	366	1	ideally	ideally	ADV
ftr-460	366	2	,	,	PUNCT
ftr-460	366	3	d	d	PROPN
ftr-460	366	4	should	should	AUX
ftr-460	366	5	be	be	AUX
ftr-460	366	6	treated	treat	VERB
ftr-460	366	7	for	for	ADP
ftr-460	366	8	tax	tax	NOUN
ftr-460	366	9	purposes	purpose	NOUN
ftr-460	366	10	as	as	SCONJ
ftr-460	366	11	though	though	SCONJ
ftr-460	366	12	she	she	PRON
ftr-460	366	13	had	have	AUX
ftr-460	366	14	purchased	purchase	VERB
ftr-460	366	15	for	for	ADP
ftr-460	366	16	$	$	SYM
ftr-460	366	17	5,000	5,000	NUM
ftr-460	366	18	an	an	DET
ftr-460	366	19	interest	interest	NOUN
ftr-460	366	20	in	in	ADP
ftr-460	366	21	property	property	NOUN
ftr-460	366	22	having	have	VERB
ftr-460	366	23	a	a	DET
ftr-460	366	24	10	10	NUM
ftr-460	366	25	-	-	PUNCT
ftr-460	366	26	year	year	NOUN
ftr-460	366	27	useful	useful	ADJ
ftr-460	366	28	life	life	NOUN
ftr-460	366	29	.	.	PUNCT
ftr-460	367	1	using	use	VERB
ftr-460	367	2	straight	straight	ADJ
ftr-460	367	3	line	line	NOUN
ftr-460	367	4	depreciation	depreciation	NOUN
ftr-460	367	5	,	,	PUNCT
ftr-460	367	6	d	d	NOUN
ftr-460	367	7	should	should	AUX
ftr-460	367	8	be	be	AUX
ftr-460	367	9	allocated	allocate	VERB
ftr-460	367	10	s500	s500	PROPN
ftr-460	367	11	of	of	ADP
ftr-460	367	12	depreciation	depreciation	NOUN
ftr-460	367	13	annually	annually	ADV
ftr-460	367	14	for	for	ADP
ftr-460	367	15	10	10	NUM
ftr-460	367	16	years	year	NOUN
ftr-460	367	17	.	.	PUNCT
ftr-460	368	1	d	d	NOUN
ftr-460	368	2	is	be	AUX
ftr-460	368	3	actually	actually	ADV
ftr-460	368	4	undertaxed	undertaxe	VERB
ftr-460	368	5	in	in	ADP
ftr-460	368	6	the	the	DET
ftr-460	368	7	first	first	ADJ
ftr-460	368	8	year	year	NOUN
ftr-460	368	9	because	because	SCONJ
ftr-460	368	10	she	she	PRON
ftr-460	368	11	receives	receive	VERB
ftr-460	368	12	$	$	SYM
ftr-460	368	13	1,000	1,000	NUM
ftr-460	368	14	of	of	ADP
ftr-460	368	15	depreciation	depreciation	NOUN
ftr-460	368	16	instead	instead	ADV
ftr-460	368	17	of	of	ADP
ftr-460	368	18	$	$	SYM
ftr-460	368	19	500	500	NUM
ftr-460	368	20	.	.	PUNCT
ftr-460	369	1	in	in	ADP
ftr-460	369	2	the	the	DET
ftr-460	369	3	absence	absence	NOUN
ftr-460	369	4	of	of	ADP
ftr-460	369	5	a	a	DET
ftr-460	369	6	sale	sale	NOUN
ftr-460	369	7	,	,	PUNCT
ftr-460	369	8	however	however	ADV
ftr-460	369	9	,	,	PUNCT
ftr-460	369	10	she	she	PRON
ftr-460	369	11	will	will	AUX
ftr-460	369	12	be	be	AUX
ftr-460	369	13	overtaxed	overtax	VERB
ftr-460	369	14	by	by	ADP
ftr-460	369	15	$	$	SYM
ftr-460	369	16	500	500	NUM
ftr-460	369	17	for	for	ADP
ftr-460	369	18	each	each	PRON
ftr-460	369	19	of	of	ADP
ftr-460	369	20	the	the	DET
ftr-460	369	21	next	next	ADJ
ftr-460	369	22	nine	nine	NUM
ftr-460	369	23	years	year	NOUN
ftr-460	369	24	because	because	SCONJ
ftr-460	369	25	there	there	PRON
ftr-460	369	26	is	be	VERB
ftr-460	369	27	no	no	DET
ftr-460	369	28	tax	tax	NOUN
ftr-460	369	29	depreciation	depreciation	NOUN
ftr-460	369	30	.	.	PUNCT
ftr-460	370	1	the	the	DET
ftr-460	370	2	result	result	NOUN
ftr-460	370	3	at	at	ADP
ftr-460	370	4	the	the	DET
ftr-460	370	5	end	end	NOUN
ftr-460	370	6	of	of	ADP
ftr-460	370	7	the	the	DET
ftr-460	370	8	property	property	NOUN
ftr-460	370	9	's	's	PART
ftr-460	370	10	life	life	NOUN
ftr-460	370	11	is	be	AUX
ftr-460	370	12	that	that	SCONJ
ftr-460	370	13	d	d	NOUN
ftr-460	370	14	has	have	AUX
ftr-460	370	15	been	be	AUX
ftr-460	370	16	overtaxed	overtax	VERB
ftr-460	370	17	by	by	ADP
ftr-460	370	18	$	$	SYM
ftr-460	370	19	4,000	4,000	NUM
ftr-460	370	20	.	.	PUNCT
ftr-460	371	1	therefore	therefore	ADV
ftr-460	371	2	,	,	PUNCT
ftr-460	371	3	the	the	DET
ftr-460	371	4	effect	effect	NOUN
ftr-460	371	5	of	of	ADP
ftr-460	371	6	the	the	DET
ftr-460	371	7	ceiling	ceiling	NOUN
ftr-460	371	8	rule	rule	NOUN
ftr-460	371	9	in	in	ADP
ftr-460	371	10	the	the	DET
ftr-460	371	11	first	first	ADJ
ftr-460	371	12	year	year	NOUN
ftr-460	371	13	is	be	AUX
ftr-460	371	14	to	to	PART
ftr-460	371	15	lock	lock	VERB
ftr-460	371	16	in	in	ADP
ftr-460	371	17	the	the	DET
ftr-460	371	18	amount	amount	NOUN
ftr-460	371	19	of	of	ADP
ftr-460	371	20	income	income	NOUN
ftr-460	371	21	(	(	PUNCT
ftr-460	371	22	$	$	SYM
ftr-460	371	23	4,000	4,000	NUM
ftr-460	371	24	)	)	PUNCT
ftr-460	371	25	that	that	PRON
ftr-460	371	26	will	will	AUX
ftr-460	371	27	eventually	eventually	ADV
ftr-460	371	28	be	be	AUX
ftr-460	371	29	shifted	shift	VERB
ftr-460	371	30	to	to	ADP
ftr-460	371	31	d	d	PROPN
ftr-460	371	32	,	,	PUNCT
ftr-460	371	33	although	although	SCONJ
ftr-460	371	34	the	the	DET
ftr-460	371	35	actual	actual	ADJ
ftr-460	371	36	shift	shift	NOUN
ftr-460	371	37	occurs	occur	VERB
ftr-460	371	38	throughout	throughout	ADP
ftr-460	371	39	the	the	DET
ftr-460	371	40	property	property	NOUN
ftr-460	371	41	's	's	PART
ftr-460	371	42	life	life	NOUN
ftr-460	371	43	.	.	PUNCT
ftr-460	372	1	to	to	ADP
ftr-460	372	2	this	this	DET
ftr-460	372	3	point	point	NOUN
ftr-460	372	4	,	,	PUNCT
ftr-460	372	5	the	the	DET
ftr-460	372	6	ceiling	ceiling	NOUN
ftr-460	372	7	rule	rule	NOUN
ftr-460	372	8	distortion	distortion	NOUN
ftr-460	372	9	is	be	AUX
ftr-460	372	10	garden	garden	NOUN
ftr-460	372	11	-	-	PUNCT
ftr-460	372	12	variety	variety	NOUN
ftr-460	372	13	:	:	PUNCT
ftr-460	372	14	the	the	DET
ftr-460	372	15	partnership	partnership	NOUN
ftr-460	372	16	has	have	VERB
ftr-460	372	17	insufficient	insufficient	ADJ
ftr-460	372	18	tax	tax	NOUN
ftr-460	372	19	depreciation	depreciation	NOUN
ftr-460	372	20	to	to	PART
ftr-460	372	21	match	match	VERB
ftr-460	372	22	the	the	DET
ftr-460	372	23	noncontributor	noncontributor	NOUN
ftr-460	372	24	's	's	PART
ftr-460	372	25	book	book	NOUN
ftr-460	372	26	depreciation	depreciation	NOUN
ftr-460	372	27	.	.	PUNCT
ftr-460	373	1	the	the	DET
ftr-460	373	2	distinguishing	distinguish	VERB
ftr-460	373	3	feature	feature	NOUN
ftr-460	373	4	of	of	ADP
ftr-460	373	5	this	this	DET
ftr-460	373	6	example	example	NOUN
ftr-460	373	7	,	,	PUNCT
ftr-460	373	8	which	which	PRON
ftr-460	373	9	is	be	AUX
ftr-460	373	10	apparently	apparently	ADV
ftr-460	373	11	what	what	PRON
ftr-460	373	12	rendered	render	VERB
ftr-460	373	13	it	it	PRON
ftr-460	373	14	abusive	abusive	ADJ
ftr-460	373	15	in	in	ADP
ftr-460	373	16	the	the	DET
ftr-460	373	17	treasury	treasury	NOUN
ftr-460	373	18	's	's	PART
ftr-460	373	19	eyes	eye	NOUN
ftr-460	373	20	,	,	PUNCT
ftr-460	373	21	is	be	AUX
ftr-460	373	22	that	that	SCONJ
ftr-460	373	23	even	even	ADV
ftr-460	373	24	though	though	SCONJ
ftr-460	373	25	the	the	DET
ftr-460	373	26	property	property	NOUN
ftr-460	373	27	has	have	AUX
ftr-460	373	28	been	be	AUX
ftr-460	373	29	depreciated	depreciate	VERB
ftr-460	373	30	down	down	ADP
ftr-460	373	31	to	to	ADP
ftr-460	373	32	a	a	DET
ftr-460	373	33	book	book	NOUN
ftr-460	373	34	value	value	NOUN
ftr-460	373	35	of	of	ADP
ftr-460	373	36	zero	zero	NUM
ftr-460	373	37	,	,	PUNCT
ftr-460	373	38	its	its	PRON
ftr-460	373	39	value	value	NOUN
ftr-460	373	40	at	at	ADP
ftr-460	373	41	the	the	DET
ftr-460	373	42	beginning	beginning	NOUN
ftr-460	373	43	of	of	ADP
ftr-460	373	44	year	year	NOUN
ftr-460	373	45	two	two	NUM
ftr-460	373	46	is	be	AUX
ftr-460	373	47	$	$	SYM
ftr-460	373	48	10,000	10,000	NUM
ftr-460	373	49	,	,	PUNCT
ftr-460	373	50	which	which	PRON
ftr-460	373	51	the	the	DET
ftr-460	373	52	partnership	partnership	NOUN
ftr-460	373	53	realizes	realize	VERB
ftr-460	373	54	both	both	PRON
ftr-460	373	55	for	for	ADP
ftr-460	373	56	book	book	NOUN
ftr-460	373	57	and	and	CCONJ
ftr-460	373	58	tax	tax	NOUN
ftr-460	373	59	purposes	purpose	NOUN
ftr-460	373	60	through	through	ADP
ftr-460	373	61	sale	sale	NOUN
ftr-460	373	62	.	.	PUNCT
ftr-460	374	1	under	under	ADP
ftr-460	374	2	the	the	DET
ftr-460	374	3	partnership	partnership	NOUN
ftr-460	374	4	agreement	agreement	NOUN
ftr-460	374	5	,	,	PUNCT
ftr-460	374	6	the	the	DET
ftr-460	374	7	resulting	result	VERB
ftr-460	374	8	gain	gain	NOUN
ftr-460	374	9	of	of	ADP
ftr-460	374	10	$	$	SYM
ftr-460	374	11	10,000	10,000	NUM
ftr-460	374	12	is	be	AUX
ftr-460	374	13	shared	share	VERB
ftr-460	374	14	equally	equally	ADV
ftr-460	374	15	for	for	ADP
ftr-460	374	16	both	both	PRON
ftr-460	374	17	book	book	NOUN
ftr-460	374	18	and	and	CCONJ
ftr-460	374	19	tax	tax	NOUN
ftr-460	374	20	purposes	purpose	NOUN
ftr-460	374	21	.	.	PUNCT
ftr-460	375	1	if	if	SCONJ
ftr-460	375	2	these	these	DET
ftr-460	375	3	allocations	allocation	NOUN
ftr-460	375	4	were	be	AUX
ftr-460	375	5	respected	respect	VERB
ftr-460	375	6	,	,	PUNCT
ftr-460	375	7	the	the	DET
ftr-460	375	8	capital	capital	NOUN
ftr-460	375	9	accounts	account	NOUN
ftr-460	375	10	would	would	AUX
ftr-460	375	11	be	be	AUX
ftr-460	375	12	adjusted	adjust	VERB
ftr-460	375	13	as	as	SCONJ
ftr-460	375	14	follows	follow	VERB
ftr-460	375	15	:	:	PUNCT
ftr-460	375	16	c	c	NOUN
ftr-460	375	17	d	d	NOUN
ftr-460	375	18	tax	tax	NOUN
ftr-460	375	19	book	book	NOUN
ftr-460	375	20	tax	tax	NOUN
ftr-460	375	21	book	book	NOUN
ftr-460	375	22	initial	initial	ADJ
ftr-460	375	23	balance	balance	NOUN
ftr-460	375	24	$	$	SYM
ftr-460	375	25	1,000	1,000	NUM
ftr-460	375	26	$	$	SYM
ftr-460	375	27	10,000	10,000	NUM
ftr-460	375	28	$	$	SYM
ftr-460	375	29	10,000	10,000	NUM
ftr-460	375	30	s10,000	s10,000	ADJ
ftr-460	375	31	depreciation	depreciation	NOUN
ftr-460	375	32	0	0	NUM
ftr-460	376	1	(	(	PUNCT
ftr-460	376	2	5,000	5,000	NUM
ftr-460	376	3	)	)	PUNCT
ftr-460	376	4	(	(	PUNCT
ftr-460	376	5	1,000	1,000	NUM
ftr-460	376	6	)	)	PUNCT
ftr-460	376	7	(	(	PUNCT
ftr-460	376	8	5,000	5,000	NUM
ftr-460	376	9	)	)	PUNCT
ftr-460	376	10	sale	sale	NOUN
ftr-460	376	11	5.000	5.000	NUM
ftr-460	376	12	5.000	5.000	NUM
ftr-460	376	13	5.000	5.000	NUM
ftr-460	376	14	5,000	5,000	NUM
ftr-460	376	15	$	$	SYM
ftr-460	376	16	6,000	6,000	NUM
ftr-460	376	17	$	$	SYM
ftr-460	376	18	10,000	10,000	NUM
ftr-460	376	19	$	$	SYM
ftr-460	376	20	14,000	14,000	NUM
ftr-460	376	21	$	$	SYM
ftr-460	376	22	10,000	10,000	NUM
ftr-460	376	23	the	the	DET
ftr-460	376	24	interplay	interplay	NOUN
ftr-460	376	25	of	of	ADP
ftr-460	376	26	the	the	DET
ftr-460	376	27	one	one	NUM
ftr-460	376	28	-	-	PUNCT
ftr-460	376	29	year	year	NOUN
ftr-460	376	30	cost	cost	NOUN
ftr-460	376	31	recover	recover	NOUN
ftr-460	376	32	)	)	PUNCT
ftr-460	376	33	,	,	PUNCT
ftr-460	376	34	period	period	NOUN
ftr-460	376	35	,	,	PUNCT
ftr-460	376	36	the	the	DET
ftr-460	376	37	sale	sale	NOUN
ftr-460	376	38	,	,	PUNCT
ftr-460	376	39	and	and	CCONJ
ftr-460	376	40	the	the	DET
ftr-460	376	41	traditional	traditional	ADJ
ftr-460	376	42	method	method	NOUN
ftr-460	376	43	results	result	NOUN
ftr-460	376	44	in	in	ADP
ftr-460	376	45	a	a	DET
ftr-460	376	46	shift	shift	NOUN
ftr-460	376	47	for	for	ADP
ftr-460	376	48	tax	tax	NOUN
ftr-460	376	49	purposes	purpose	NOUN
ftr-460	376	50	of	of	ADP
ftr-460	376	51	$	$	SYM
ftr-460	376	52	4,000	4,000	NUM
ftr-460	376	53	of	of	ADP
ftr-460	376	54	gain	gain	NOUN
ftr-460	376	55	from	from	ADP
ftr-460	376	56	c	c	PROPN
ftr-460	376	57	to	to	ADP
ftr-460	376	58	d	d	PROPN
ftr-460	376	59	,	,	PUNCT
ftr-460	376	60	all	all	PRON
ftr-460	376	61	occurring	occur	VERB
ftr-460	376	62	in	in	ADP
ftr-460	376	63	year	year	NOUN
ftr-460	376	64	two	two	NUM
ftr-460	376	65	.	.	PUNCT
ftr-460	377	1	while	while	SCONJ
ftr-460	377	2	this	this	DET
ftr-460	377	3	shift	shift	NOUN
ftr-460	377	4	became	become	VERB
ftr-460	377	5	inevitable	inevitable	ADJ
ftr-460	377	6	in	in	ADP
ftr-460	377	7	year	year	NOUN
ftr-460	377	8	one	one	NUM
ftr-460	377	9	,	,	PUNCT
ftr-460	377	10	when	when	SCONJ
ftr-460	377	11	the	the	DET
ftr-460	377	12	ceiling	ceiling	NOUN
ftr-460	377	13	rule	rule	NOUN
ftr-460	377	14	restricts	restrict	VERB
ftr-460	377	15	d	d	PROPN
ftr-460	377	16	's	's	PART
ftr-460	377	17	depreciation	depreciation	NOUN
ftr-460	377	18	deduction	deduction	NOUN
ftr-460	377	19	,	,	PUNCT
ftr-460	377	20	the	the	DET
ftr-460	377	21	shift	shift	NOUN
ftr-460	377	22	is	be	AUX
ftr-460	377	23	actually	actually	ADV
ftr-460	377	24	realized	realize	VERB
ftr-460	377	25	for	for	ADP
ftr-460	377	26	tax	tax	NOUN
ftr-460	377	27	purposes	purpose	NOUN
ftr-460	377	28	when	when	SCONJ
ftr-460	377	29	the	the	DET
ftr-460	377	30	property	property	NOUN
ftr-460	377	31	is	be	AUX
ftr-460	377	32	sold	sell	VERB
ftr-460	377	33	in	in	ADP
ftr-460	377	34	year	year	NOUN
ftr-460	377	35	two	two	NUM
ftr-460	377	36	.	.	PUNCT
ftr-460	378	1	in	in	ADP
ftr-460	378	2	that	that	DET
ftr-460	378	3	year	year	NOUN
ftr-460	378	4	,	,	PUNCT
ftr-460	378	5	d	d	PROPN
ftr-460	378	6	reports	report	VERB
ftr-460	378	7	$	$	SYM
ftr-460	378	8	4,000	4,000	NUM
ftr-460	378	9	of	of	ADP
ftr-460	378	10	gain	gain	NOUN
ftr-460	378	11	for	for	ADP
ftr-460	378	12	tax	tax	NOUN
ftr-460	378	13	purposes	purpose	NOUN
ftr-460	378	14	that	that	PRON
ftr-460	378	15	should	should	AUX
ftr-460	378	16	have	have	AUX
ftr-460	378	17	been	be	AUX
ftr-460	378	18	reported	report	VERB
ftr-460	378	19	by	by	ADP
ftr-460	378	20	c.	c.	PROPN
ftr-460	378	21	the	the	DET
ftr-460	378	22	regulations	regulation	NOUN
ftr-460	378	23	note	note	VERB
ftr-460	378	24	that	that	SCONJ
ftr-460	378	25	if	if	SCONJ
ftr-460	378	26	the	the	DET
ftr-460	378	27	partnership	partnership	NOUN
ftr-460	378	28	agreement	agreement	NOUN
ftr-460	378	29	had	have	AUX
ftr-460	378	30	called	call	VERB
ftr-460	378	31	for	for	ADP
ftr-460	378	32	a	a	DET
ftr-460	378	33	curative	curative	ADJ
ftr-460	378	34	allocation	allocation	NOUN
ftr-460	378	35	of	of	ADP
ftr-460	378	36	an	an	DET
ftr-460	378	37	additional	additional	ADJ
ftr-460	378	38	$	$	SYM
ftr-460	378	39	4,000	4,000	NUM
ftr-460	378	40	of	of	ADP
ftr-460	378	41	gain	gain	NOUN
ftr-460	378	42	to	to	ADP
ftr-460	378	43	c	c	PROPN
ftr-460	378	44	,	,	PUNCT
ftr-460	378	45	the	the	DET
ftr-460	378	46	antiabuse	antiabuse	ADJ
ftr-460	378	47	rule	rule	NOUN
ftr-460	378	48	would	would	AUX
ftr-460	378	49	not	not	PART
ftr-460	378	50	apply.43	apply.43	VERB
ftr-460	378	51	43	43	NUM
ftr-460	378	52	.	.	PUNCT
ftr-460	379	1	regs	regs	PROPN
ftr-460	379	2	.	.	PUNCT
ftr-460	380	1	§	§	PROPN
ftr-460	380	2	1.704	1.704	NUM
ftr-460	380	3	-	-	SYM
ftr-460	380	4	3(b)(2	3(b)(2	NUM
ftr-460	380	5	)	)	PUNCT
ftr-460	380	6	ex	ex	NOUN
ftr-460	380	7	.	.	NOUN
ftr-460	380	8	2ii)(c	2ii)(c	NUM
ftr-460	380	9	)	)	PUNCT
ftr-460	380	10	.	.	PUNCT
ftr-460	381	1	1996	1996	NUM
ftr-460	381	2	]	]	PUNCT
ftr-460	381	3	florida	florida	PROPN
ftr-460	381	4	tax	tax	PROPN
ftr-460	381	5	review	review	NOUN
ftr-460	381	6	the	the	DET
ftr-460	381	7	second	second	ADJ
ftr-460	381	8	example	example	NOUN
ftr-460	381	9	of	of	ADP
ftr-460	381	10	the	the	DET
ftr-460	381	11	anti	anti	ADJ
ftr-460	381	12	-	-	ADJ
ftr-460	381	13	abuse	abuse	ADJ
ftr-460	381	14	rule	rule	NOUN
ftr-460	381	15	(	(	PUNCT
ftr-460	381	16	example	example	NOUN
ftr-460	381	17	3	3	NUM
ftr-460	381	18	)	)	PUNCT
ftr-460	381	19	involves	involve	VERB
ftr-460	381	20	unreasonable	unreasonable	ADJ
ftr-460	381	21	use	use	NOUN
ftr-460	381	22	of	of	ADP
ftr-460	381	23	the	the	DET
ftr-460	381	24	traditional	traditional	ADJ
ftr-460	381	25	method	method	NOUN
ftr-460	381	26	with	with	ADP
ftr-460	381	27	curative	curative	ADJ
ftr-460	381	28	allocations	allocation	NOUN
ftr-460	381	29	.	.	PUNCT
ftr-460	381	30	"	"	PUNCT
ftr-460	382	1	the	the	DET
ftr-460	382	2	facts	fact	NOUN
ftr-460	382	3	of	of	ADP
ftr-460	382	4	this	this	DET
ftr-460	382	5	example	example	NOUN
ftr-460	382	6	are	be	AUX
ftr-460	382	7	similar	similar	ADJ
ftr-460	382	8	to	to	ADP
ftr-460	382	9	the	the	DET
ftr-460	382	10	first	first	ADJ
ftr-460	382	11	,	,	PUNCT
ftr-460	382	12	but	but	CCONJ
ftr-460	382	13	there	there	PRON
ftr-460	382	14	are	be	VERB
ftr-460	382	15	important	important	ADJ
ftr-460	382	16	differences	difference	NOUN
ftr-460	382	17	:	:	PUNCT
ftr-460	382	18	the	the	DET
ftr-460	382	19	bracket	bracket	NOUN
ftr-460	382	20	positions	position	NOUN
ftr-460	382	21	of	of	ADP
ftr-460	382	22	the	the	DET
ftr-460	382	23	partners	partner	NOUN
ftr-460	382	24	are	be	AUX
ftr-460	382	25	reversed	reverse	VERB
ftr-460	382	26	-	-	PUNCT
ftr-460	382	27	the	the	DET
ftr-460	382	28	property	property	NOUN
ftr-460	382	29	contributor	contributor	NOUN
ftr-460	382	30	(	(	PUNCT
ftr-460	382	31	j	j	NOUN
ftr-460	382	32	)	)	PUNCT
ftr-460	382	33	is	be	AUX
ftr-460	382	34	the	the	DET
ftr-460	382	35	zero	zero	NUM
ftr-460	382	36	bracket	bracket	NOUN
ftr-460	382	37	taxpayer	taxpayer	NOUN
ftr-460	382	38	due	due	ADP
ftr-460	382	39	to	to	ADP
ftr-460	382	40	a	a	DET
ftr-460	382	41	net	net	ADJ
ftr-460	382	42	operating	operating	NOUN
ftr-460	382	43	loss	loss	NOUN
ftr-460	382	44	deduction	deduction	NOUN
ftr-460	382	45	,	,	PUNCT
ftr-460	382	46	and	and	CCONJ
ftr-460	382	47	the	the	DET
ftr-460	382	48	cash	cash	NOUN
ftr-460	382	49	contributor	contributor	NOUN
ftr-460	382	50	(	(	PUNCT
ftr-460	382	51	k	k	NOUN
ftr-460	382	52	)	)	PUNCT
ftr-460	382	53	is	be	AUX
ftr-460	382	54	in	in	ADP
ftr-460	382	55	a	a	DET
ftr-460	382	56	high	high	ADJ
ftr-460	382	57	bracket	bracket	NOUN
ftr-460	382	58	;	;	PUNCT
ftr-460	382	59	the	the	DET
ftr-460	382	60	partnership	partnership	NOUN
ftr-460	382	61	does	do	AUX
ftr-460	382	62	not	not	PART
ftr-460	382	63	intend	intend	VERB
ftr-460	382	64	to	to	PART
ftr-460	382	65	sell	sell	VERB
ftr-460	382	66	the	the	DET
ftr-460	382	67	property	property	NOUN
ftr-460	382	68	;	;	PUNCT
ftr-460	382	69	and	and	CCONJ
ftr-460	382	70	the	the	DET
ftr-460	382	71	partnership	partnership	NOUN
ftr-460	382	72	generates	generate	VERB
ftr-460	382	73	$	$	SYM
ftr-460	382	74	8,000	8,000	NUM
ftr-460	382	75	of	of	ADP
ftr-460	382	76	sales	sale	NOUN
ftr-460	382	77	income	income	NOUN
ftr-460	382	78	in	in	ADP
ftr-460	382	79	its	its	PRON
ftr-460	382	80	first	first	ADJ
ftr-460	382	81	year	year	NOUN
ftr-460	382	82	of	of	ADP
ftr-460	382	83	operations	operation	NOUN
ftr-460	382	84	.	.	PUNCT
ftr-460	383	1	under	under	ADP
ftr-460	383	2	the	the	DET
ftr-460	383	3	traditional	traditional	ADJ
ftr-460	383	4	method	method	NOUN
ftr-460	383	5	with	with	ADP
ftr-460	383	6	curative	curative	ADJ
ftr-460	383	7	allocations	allocation	NOUN
ftr-460	383	8	,	,	PUNCT
ftr-460	383	9	the	the	DET
ftr-460	383	10	partnership	partnership	NOUN
ftr-460	383	11	's	's	PART
ftr-460	383	12	$	$	SYM
ftr-460	383	13	10,000	10,000	NUM
ftr-460	383	14	of	of	ADP
ftr-460	383	15	book	book	NOUN
ftr-460	383	16	depreciation	depreciation	NOUN
ftr-460	383	17	is	be	AUX
ftr-460	383	18	shared	share	VERB
ftr-460	383	19	equally	equally	ADV
ftr-460	383	20	,	,	PUNCT
ftr-460	383	21	and	and	CCONJ
ftr-460	383	22	the	the	DET
ftr-460	383	23	$	$	SYM
ftr-460	383	24	1,000	1,000	NUM
ftr-460	383	25	of	of	ADP
ftr-460	383	26	tax	tax	NOUN
ftr-460	383	27	depreciation	depreciation	NOUN
ftr-460	383	28	is	be	AUX
ftr-460	383	29	allocated	allocate	VERB
ftr-460	383	30	entirely	entirely	ADV
ftr-460	383	31	to	to	ADP
ftr-460	383	32	k.	k.	VERB
ftr-460	383	33	the	the	DET
ftr-460	383	34	partners	partner	NOUN
ftr-460	383	35	make	make	VERB
ftr-460	383	36	a	a	DET
ftr-460	383	37	curative	curative	ADJ
ftr-460	383	38	allocation	allocation	NOUN
ftr-460	383	39	of	of	ADP
ftr-460	383	40	sales	sale	NOUN
ftr-460	383	41	income	income	NOUN
ftr-460	383	42	to	to	ADP
ftr-460	383	43	j	j	PROPN
ftr-460	383	44	to	to	PART
ftr-460	383	45	make	make	VERB
ftr-460	383	46	up	up	ADP
ftr-460	383	47	for	for	ADP
ftr-460	383	48	the	the	DET
ftr-460	383	49	ceiling	ceiling	NOUN
ftr-460	383	50	rule	rule	NOUN
ftr-460	383	51	limitation	limitation	NOUN
ftr-460	383	52	on	on	ADP
ftr-460	383	53	k	k	PROPN
ftr-460	383	54	's	's	PART
ftr-460	383	55	depreciation	depreciation	NOUN
ftr-460	383	56	deduction	deduction	NOUN
ftr-460	383	57	:	:	PUNCT
ftr-460	383	58	for	for	ADP
ftr-460	383	59	book	book	NOUN
ftr-460	383	60	purposes	purpose	NOUN
ftr-460	383	61	,	,	PUNCT
ftr-460	383	62	each	each	DET
ftr-460	383	63	partner	partner	NOUN
ftr-460	383	64	receives	receive	VERB
ftr-460	383	65	$	$	SYM
ftr-460	383	66	4,000	4,000	NUM
ftr-460	383	67	of	of	ADP
ftr-460	383	68	sales	sale	NOUN
ftr-460	383	69	income	income	NOUN
ftr-460	383	70	,	,	PUNCT
ftr-460	383	71	but	but	CCONJ
ftr-460	383	72	for	for	ADP
ftr-460	383	73	tax	tax	NOUN
ftr-460	383	74	purposes	purpose	NOUN
ftr-460	383	75	,	,	PUNCT
ftr-460	383	76	all	all	DET
ftr-460	383	77	$	$	SYM
ftr-460	383	78	8,000	8,000	NUM
ftr-460	383	79	is	be	AUX
ftr-460	383	80	allocated	allocate	VERB
ftr-460	383	81	to	to	ADP
ftr-460	383	82	j.	j.	PROPN
ftr-460	383	83	45	45	NUM
ftr-460	383	84	if	if	SCONJ
ftr-460	383	85	this	this	PRON
ftr-460	383	86	were	be	AUX
ftr-460	383	87	respected	respect	VERB
ftr-460	383	88	,	,	PUNCT
ftr-460	383	89	the	the	DET
ftr-460	383	90	partners	partner	NOUN
ftr-460	383	91	'	'	PART
ftr-460	383	92	capital	capital	NOUN
ftr-460	383	93	accounts	account	NOUN
ftr-460	383	94	would	would	AUX
ftr-460	383	95	be	be	AUX
ftr-460	383	96	adjusted	adjust	VERB
ftr-460	383	97	as	as	SCONJ
ftr-460	383	98	follows	follow	VERB
ftr-460	383	99	:	:	PUNCT
ftr-460	383	100	j	j	PROPN
ftr-460	383	101	k	k	PROPN
ftr-460	383	102	tax	tax	NOUN
ftr-460	383	103	book	book	NOUN
ftr-460	383	104	tax	tax	NOUN
ftr-460	383	105	book	book	NOUN
ftr-460	383	106	initial	initial	ADJ
ftr-460	383	107	balance	balance	NOUN
ftr-460	383	108	$	$	SYM
ftr-460	383	109	1,000	1,000	NUM
ftr-460	383	110	$	$	SYM
ftr-460	383	111	10,000	10,000	NUM
ftr-460	383	112	$	$	SYM
ftr-460	383	113	10,000	10,000	NUM
ftr-460	383	114	$	$	SYM
ftr-460	383	115	10,000	10,000	NUM
ftr-460	383	116	depreciation	depreciation	NOUN
ftr-460	383	117	0	0	NUM
ftr-460	383	118	(	(	PUNCT
ftr-460	383	119	5,000	5,000	NUM
ftr-460	383	120	)	)	PUNCT
ftr-460	383	121	(	(	PUNCT
ftr-460	383	122	1,000	1,000	NUM
ftr-460	383	123	)	)	PUNCT
ftr-460	383	124	(	(	PUNCT
ftr-460	383	125	5,000	5,000	NUM
ftr-460	383	126	)	)	PUNCT
ftr-460	383	127	sales	sale	NOUN
ftr-460	383	128	income	income	NOUN
ftr-460	383	129	8,000	8,000	NUM
ftr-460	383	130	4000	4000	NUM
ftr-460	383	131	0	0	NUM
ftr-460	383	132	4,000	4,000	NUM
ftr-460	383	133	$	$	SYM
ftr-460	383	134	9,000	9,000	NUM
ftr-460	383	135	$	$	SYM
ftr-460	383	136	9,000	9,000	NUM
ftr-460	383	137	$	$	SYM
ftr-460	383	138	9,000	9,000	NUM
ftr-460	383	139	$	$	SYM
ftr-460	383	140	9,000	9,000	NUM
ftr-460	383	141	the	the	DET
ftr-460	383	142	curative	curative	ADJ
ftr-460	383	143	allocation	allocation	NOUN
ftr-460	383	144	eliminates	eliminate	VERB
ftr-460	383	145	the	the	DET
ftr-460	383	146	disparity	disparity	NOUN
ftr-460	383	147	between	between	ADP
ftr-460	383	148	the	the	DET
ftr-460	383	149	tax	tax	NOUN
ftr-460	383	150	and	and	CCONJ
ftr-460	383	151	book	book	NOUN
ftr-460	383	152	capital	capital	NOUN
ftr-460	383	153	accounts	account	NOUN
ftr-460	383	154	,	,	PUNCT
ftr-460	383	155	thereby	thereby	ADV
ftr-460	383	156	curing	cure	VERB
ftr-460	383	157	the	the	DET
ftr-460	383	158	ceiling	ceiling	NOUN
ftr-460	383	159	rule	rule	NOUN
ftr-460	383	160	distortion	distortion	NOUN
ftr-460	383	161	entirely	entirely	ADV
ftr-460	383	162	in	in	ADP
ftr-460	383	163	the	the	DET
ftr-460	383	164	first	first	ADJ
ftr-460	383	165	year	year	NOUN
ftr-460	383	166	.	.	PUNCT
ftr-460	384	1	had	have	VERB
ftr-460	384	2	no	no	DET
ftr-460	384	3	curative	curative	ADJ
ftr-460	384	4	allocation	allocation	NOUN
ftr-460	384	5	been	be	AUX
ftr-460	384	6	made	make	VERB
ftr-460	384	7	,	,	PUNCT
ftr-460	384	8	the	the	DET
ftr-460	384	9	partners	partner	NOUN
ftr-460	384	10	would	would	AUX
ftr-460	384	11	have	have	AUX
ftr-460	384	12	divided	divide	VERB
ftr-460	384	13	the	the	DET
ftr-460	384	14	sales	sale	NOUN
ftr-460	384	15	income	income	NOUN
ftr-460	384	16	equally	equally	ADV
ftr-460	384	17	over	over	ADP
ftr-460	384	18	the	the	DET
ftr-460	384	19	life	life	NOUN
ftr-460	384	20	of	of	ADP
ftr-460	384	21	the	the	DET
ftr-460	384	22	equipment	equipment	NOUN
ftr-460	384	23	,	,	PUNCT
ftr-460	384	24	and	and	CCONJ
ftr-460	384	25	the	the	DET
ftr-460	384	26	book	book	NOUN
ftr-460	384	27	/	/	SYM
ftr-460	384	28	tax	tax	NOUN
ftr-460	384	29	disparity	disparity	NOUN
ftr-460	384	30	created	create	VERB
ftr-460	384	31	in	in	ADP
ftr-460	384	32	the	the	DET
ftr-460	384	33	first	first	ADJ
ftr-460	384	34	year	year	NOUN
ftr-460	384	35	would	would	AUX
ftr-460	384	36	have	have	AUX
ftr-460	384	37	continued	continue	VERB
ftr-460	384	38	indefinitely	indefinitely	ADV
ftr-460	384	39	.	.	PUNCT
ftr-460	385	1	nevertheless	nevertheless	ADV
ftr-460	385	2	,	,	PUNCT
ftr-460	385	3	the	the	DET
ftr-460	385	4	regulations	regulation	NOUN
ftr-460	385	5	find	find	VERB
ftr-460	385	6	this	this	PRON
ftr-460	385	7	to	to	PART
ftr-460	385	8	be	be	AUX
ftr-460	385	9	an	an	DET
ftr-460	385	10	unreasonable	unreasonable	ADJ
ftr-460	385	11	use	use	NOUN
ftr-460	385	12	of	of	ADP
ftr-460	385	13	the	the	DET
ftr-460	385	14	traditional	traditional	ADJ
ftr-460	385	15	method	method	NOUN
ftr-460	385	16	with	with	ADP
ftr-460	385	17	curative	curative	ADJ
ftr-460	385	18	allocations	allocation	NOUN
ftr-460	385	19	.	.	PUNCT
ftr-460	386	1	k	k	PROPN
ftr-460	386	2	is	be	AUX
ftr-460	386	3	undertaxed	undertaxe	VERB
ftr-460	386	4	by	by	ADP
ftr-460	386	5	$	$	SYM
ftr-460	386	6	4,500	4,500	NUM
ftr-460	386	7	for	for	ADP
ftr-460	386	8	year	year	NOUN
ftr-460	386	9	one,46	one,46	NOUN
ftr-460	386	10	but	but	CCONJ
ftr-460	386	11	would	would	AUX
ftr-460	386	12	,	,	PUNCT
ftr-460	386	13	in	in	ADP
ftr-460	386	14	the	the	DET
ftr-460	386	15	absence	absence	NOUN
ftr-460	386	16	of	of	ADP
ftr-460	386	17	the	the	DET
ftr-460	386	18	curative	curative	ADJ
ftr-460	386	19	allocation	allocation	NOUN
ftr-460	386	20	,	,	PUNCT
ftr-460	386	21	be	be	AUX
ftr-460	386	22	overtaxed	overtax	VERB
ftr-460	386	23	by	by	ADP
ftr-460	386	24	$	$	SYM
ftr-460	386	25	500	500	NUM
ftr-460	386	26	in	in	ADP
ftr-460	386	27	each	each	PRON
ftr-460	386	28	of	of	ADP
ftr-460	386	29	the	the	DET
ftr-460	386	30	nine	nine	NUM
ftr-460	386	31	succeeding	succeed	VERB
ftr-460	386	32	years	year	NOUN
ftr-460	386	33	.	.	PUNCT
ftr-460	387	1	the	the	DET
ftr-460	387	2	overtaxation	overtaxation	NOUN
ftr-460	387	3	is	be	AUX
ftr-460	387	4	fully	fully	ADV
ftr-460	387	5	offset	offset	VERB
ftr-460	387	6	by	by	ADP
ftr-460	387	7	the	the	DET
ftr-460	387	8	curative	curative	ADJ
ftr-460	387	9	allocation	allocation	NOUN
ftr-460	387	10	made	make	VERB
ftr-460	387	11	for	for	ADP
ftr-460	387	12	year	year	NOUN
ftr-460	387	13	one	one	NUM
ftr-460	387	14	.	.	PUNCT
ftr-460	388	1	instead	instead	ADV
ftr-460	388	2	of	of	ADP
ftr-460	388	3	depreciating	depreciate	VERB
ftr-460	388	4	its	its	PRON
ftr-460	388	5	investment	investment	NOUN
ftr-460	388	6	in	in	ADP
ftr-460	388	7	the	the	DET
ftr-460	388	8	property	property	NOUN
ftr-460	388	9	over	over	ADP
ftr-460	388	10	the	the	DET
ftr-460	388	11	10	10	NUM
ftr-460	388	12	-	-	PUNCT
ftr-460	388	13	year	year	NOUN
ftr-460	388	14	life	life	NOUN
ftr-460	388	15	at	at	ADP
ftr-460	388	16	the	the	DET
ftr-460	388	17	rate	rate	NOUN
ftr-460	388	18	of	of	ADP
ftr-460	388	19	$	$	SYM
ftr-460	388	20	500	500	NUM
ftr-460	388	21	per	per	ADP
ftr-460	388	22	year	year	NOUN
ftr-460	388	23	,	,	PUNCT
ftr-460	388	24	the	the	DET
ftr-460	388	25	curative	curative	ADJ
ftr-460	388	26	allocation	allocation	NOUN
ftr-460	388	27	effectively	effectively	ADV
ftr-460	388	28	allows	allow	VERB
ftr-460	388	29	k	k	PROPN
ftr-460	388	30	to	to	PART
ftr-460	388	31	deduct	deduct	VERB
ftr-460	388	32	its	its	PRON
ftr-460	388	33	entire	entire	ADJ
ftr-460	388	34	$	$	SYM
ftr-460	388	35	5,000	5,000	NUM
ftr-460	388	36	investment	investment	NOUN
ftr-460	388	37	in	in	ADP
ftr-460	388	38	the	the	DET
ftr-460	388	39	first	first	ADJ
ftr-460	388	40	year	year	NOUN
ftr-460	388	41	.	.	PUNCT
ftr-460	389	1	therein	therein	ADV
ftr-460	389	2	lies	lie	VERB
ftr-460	389	3	the	the	DET
ftr-460	389	4	abuse	abuse	NOUN
ftr-460	389	5	:	:	PUNCT
ftr-460	389	6	k	k	X
ftr-460	389	7	,	,	PUNCT
ftr-460	389	8	the	the	DET
ftr-460	389	9	high	high	ADJ
ftr-460	389	10	bracket	bracket	NOUN
ftr-460	389	11	44	44	NUM
ftr-460	389	12	.	.	PUNCT
ftr-460	390	1	regs	regs	PROPN
ftr-460	390	2	.	.	PUNCT
ftr-460	391	1	§	§	PROPN
ftr-460	391	2	1.704	1.704	NUM
ftr-460	391	3	-	-	NUM
ftr-460	391	4	3(c)(4	3(c)(4	NUM
ftr-460	391	5	)	)	PUNCT
ftr-460	391	6	ex	ex	NOUN
ftr-460	391	7	.	.	NOUN
ftr-460	391	8	3	3	NUM
ftr-460	391	9	.	.	NOUN
ftr-460	391	10	45	45	NUM
ftr-460	391	11	.	.	PUNCT
ftr-460	392	1	see	see	VERB
ftr-460	392	2	regs	reg	NOUN
ftr-460	392	3	.	.	PUNCT
ftr-460	393	1	§	§	PROPN
ftr-460	393	2	1.704	1.704	NUM
ftr-460	393	3	-	-	NUM
ftr-460	393	4	3(c)(4	3(c)(4	NUM
ftr-460	393	5	)	)	PUNCT
ftr-460	393	6	ex	ex	NOUN
ftr-460	393	7	.	.	NOUN
ftr-460	393	8	3(i	3(i	NUM
ftr-460	393	9	)	)	PUNCT
ftr-460	393	10	.	.	PUNCT
ftr-460	394	1	when	when	SCONJ
ftr-460	394	2	the	the	DET
ftr-460	394	3	regulations	regulation	NOUN
ftr-460	394	4	were	be	AUX
ftr-460	394	5	proposed	propose	VERB
ftr-460	394	6	in	in	ADP
ftr-460	394	7	1992	1992	NUM
ftr-460	394	8	,	,	PUNCT
ftr-460	394	9	the	the	DET
ftr-460	394	10	curative	curative	ADJ
ftr-460	394	11	allocation	allocation	NOUN
ftr-460	394	12	of	of	ADP
ftr-460	394	13	sales	sale	NOUN
ftr-460	394	14	income	income	NOUN
ftr-460	394	15	was	be	AUX
ftr-460	394	16	only	only	ADV
ftr-460	394	17	$	$	SYM
ftr-460	394	18	750	750	NUM
ftr-460	394	19	.	.	PUNCT
ftr-460	395	1	prop	prop	NOUN
ftr-460	395	2	.	.	PUNCT
ftr-460	395	3	regs	regs	PROPN
ftr-460	395	4	.	.	PUNCT
ftr-460	396	1	§	§	PROPN
ftr-460	396	2	1.704	1.704	NUM
ftr-460	396	3	-	-	NUM
ftr-460	396	4	3(c)(4	3(c)(4	NUM
ftr-460	396	5	)	)	PUNCT
ftr-460	396	6	ex	ex	NOUN
ftr-460	396	7	.	.	NOUN
ftr-460	396	8	2(i	2(i	NUM
ftr-460	396	9	)	)	PUNCT
ftr-460	396	10	.	.	PUNCT
ftr-460	397	1	this	this	PRON
ftr-460	397	2	was	be	AUX
ftr-460	397	3	changed	change	VERB
ftr-460	397	4	in	in	ADP
ftr-460	397	5	the	the	DET
ftr-460	397	6	final	final	ADJ
ftr-460	397	7	regulations	regulation	NOUN
ftr-460	397	8	to	to	PART
ftr-460	397	9	make	make	VERB
ftr-460	397	10	the	the	DET
ftr-460	397	11	shift	shift	NOUN
ftr-460	397	12	more	more	ADV
ftr-460	397	13	dramatic	dramatic	ADJ
ftr-460	397	14	.	.	PUNCT
ftr-460	398	1	46	46	NUM
ftr-460	398	2	.	.	PUNCT
ftr-460	399	1	k	k	PROPN
ftr-460	399	2	's	's	PART
ftr-460	399	3	economic	economic	ADJ
ftr-460	399	4	income	income	NOUN
ftr-460	399	5	is	be	AUX
ftr-460	399	6	$	$	SYM
ftr-460	399	7	4,500	4,500	NUM
ftr-460	399	8	(	(	PUNCT
ftr-460	399	9	$	$	SYM
ftr-460	399	10	4,000	4,000	NUM
ftr-460	399	11	of	of	ADP
ftr-460	399	12	sales	sale	NOUN
ftr-460	399	13	income	income	NOUN
ftr-460	399	14	,	,	PUNCT
ftr-460	399	15	less	less	ADJ
ftr-460	399	16	$	$	SYM
ftr-460	399	17	500	500	NUM
ftr-460	399	18	of	of	ADP
ftr-460	399	19	economic	economic	ADJ
ftr-460	399	20	depreciation	depreciation	NOUN
ftr-460	399	21	)	)	PUNCT
ftr-460	399	22	,	,	PUNCT
ftr-460	399	23	but	but	CCONJ
ftr-460	399	24	its	its	PRON
ftr-460	399	25	taxable	taxable	ADJ
ftr-460	399	26	income	income	NOUN
ftr-460	399	27	is	be	AUX
ftr-460	399	28	zero	zero	NUM
ftr-460	399	29	.	.	PUNCT
ftr-460	400	1	[	[	X
ftr-460	400	2	vol	vol	NOUN
ftr-460	400	3	.	.	PUNCT
ftr-460	400	4	3:3	3:3	NUM
ftr-460	400	5	use	use	NOUN
ftr-460	400	6	and	and	CCONJ
ftr-460	400	7	abuse	abuse	NOUN
ftr-460	400	8	of	of	ADP
ftr-460	400	9	section	section	NOUN
ftr-460	400	10	704(c	704(c	PROPN
ftr-460	400	11	)	)	PUNCT
ftr-460	400	12	taxpayer	taxpayer	NOUN
ftr-460	400	13	,	,	PUNCT
ftr-460	400	14	is	be	AUX
ftr-460	400	15	essentially	essentially	ADV
ftr-460	400	16	allowed	allow	VERB
ftr-460	400	17	to	to	PART
ftr-460	400	18	immediately	immediately	ADV
ftr-460	400	19	deduct	deduct	VERB
ftr-460	400	20	its	its	PRON
ftr-460	400	21	entire	entire	ADJ
ftr-460	400	22	cost	cost	NOUN
ftr-460	400	23	of	of	ADP
ftr-460	400	24	its	its	PRON
ftr-460	400	25	share	share	NOUN
ftr-460	400	26	of	of	ADP
ftr-460	400	27	the	the	DET
ftr-460	400	28	equipment	equipment	NOUN
ftr-460	400	29	at	at	ADP
ftr-460	400	30	no	no	DET
ftr-460	400	31	tax	tax	NOUN
ftr-460	400	32	cost	cost	NOUN
ftr-460	400	33	to	to	ADP
ftr-460	400	34	either	either	CCONJ
ftr-460	400	35	j	j	PROPN
ftr-460	400	36	or	or	CCONJ
ftr-460	400	37	the	the	DET
ftr-460	400	38	partnership	partnership	NOUN
ftr-460	400	39	.	.	PUNCT
ftr-460	401	1	the	the	DET
ftr-460	401	2	builtin	builtin	NOUN
ftr-460	401	3	gain	gain	NOUN
ftr-460	401	4	for	for	ADP
ftr-460	401	5	which	which	PRON
ftr-460	401	6	j	j	NOUN
ftr-460	401	7	should	should	AUX
ftr-460	401	8	ultimately	ultimately	ADV
ftr-460	401	9	be	be	AUX
ftr-460	401	10	responsible	responsible	ADJ
ftr-460	401	11	is	be	AUX
ftr-460	401	12	accelerated	accelerate	VERB
ftr-460	401	13	,	,	PUNCT
ftr-460	401	14	but	but	CCONJ
ftr-460	401	15	since	since	SCONJ
ftr-460	401	16	j	j	PROPN
ftr-460	401	17	is	be	AUX
ftr-460	401	18	currently	currently	ADV
ftr-460	401	19	in	in	ADP
ftr-460	401	20	the	the	DET
ftr-460	401	21	zero	zero	NUM
ftr-460	401	22	bracket	bracket	NOUN
ftr-460	401	23	,	,	PUNCT
ftr-460	401	24	he	he	PRON
ftr-460	401	25	owes	owe	VERB
ftr-460	401	26	no	no	DET
ftr-460	401	27	additional	additional	ADJ
ftr-460	401	28	tax	tax	NOUN
ftr-460	401	29	.	.	PUNCT
ftr-460	402	1	according	accord	VERB
ftr-460	402	2	to	to	ADP
ftr-460	402	3	the	the	DET
ftr-460	402	4	regulations	regulation	NOUN
ftr-460	402	5	,	,	PUNCT
ftr-460	402	6	the	the	DET
ftr-460	402	7	curative	curative	ADJ
ftr-460	402	8	allocations	allocation	NOUN
ftr-460	402	9	would	would	AUX
ftr-460	402	10	be	be	AUX
ftr-460	402	11	reasonable	reasonable	ADJ
ftr-460	402	12	if	if	SCONJ
ftr-460	402	13	they	they	PRON
ftr-460	402	14	were	be	AUX
ftr-460	402	15	made	make	VERB
ftr-460	402	16	over	over	ADP
ftr-460	402	17	the	the	DET
ftr-460	402	18	property	property	NOUN
ftr-460	402	19	's	's	PART
ftr-460	402	20	economic	economic	ADJ
ftr-460	402	21	life.4	life.4	ADJ
ftr-460	402	22	1	1	NUM
ftr-460	402	23	m.	m.	NOUN
ftr-460	402	24	evaluation	evaluation	NOUN
ftr-460	402	25	of	of	ADP
ftr-460	402	26	anti	anti	ADJ
ftr-460	402	27	-	-	ADJ
ftr-460	402	28	abuse	abuse	ADJ
ftr-460	402	29	rule	rule	NOUN
ftr-460	402	30	a.	a.	NOUN
ftr-460	402	31	generally	generally	ADV
ftr-460	402	32	the	the	DET
ftr-460	402	33	anti	anti	ADJ
ftr-460	402	34	-	-	ADJ
ftr-460	402	35	abuse	abuse	ADJ
ftr-460	402	36	rule	rule	NOUN
ftr-460	402	37	has	have	AUX
ftr-460	402	38	been	be	AUX
ftr-460	402	39	described	describe	VERB
ftr-460	402	40	by	by	ADP
ftr-460	402	41	commentators	commentator	NOUN
ftr-460	402	42	as	as	ADP
ftr-460	402	43	the	the	DET
ftr-460	402	44	"	"	PUNCT
ftr-460	402	45	heart	heart	NOUN
ftr-460	402	46	"	"	PUNCT
ftr-460	402	47	of	of	ADP
ftr-460	402	48	the	the	DET
ftr-460	402	49	section	section	NOUN
ftr-460	402	50	704(c	704(c	NOUN
ftr-460	402	51	)	)	PUNCT
ftr-460	402	52	regulations8	regulations8	ADJ
ftr-460	403	1	and	and	CCONJ
ftr-460	403	2	as	as	ADP
ftr-460	403	3	a	a	DET
ftr-460	403	4	"	"	PUNCT
ftr-460	403	5	potent	potent	ADJ
ftr-460	403	6	weapon	weapon	NOUN
ftr-460	403	7	"	"	PUNCT
ftr-460	403	8	in	in	ADP
ftr-460	403	9	the	the	DET
ftr-460	403	10	hands	hand	NOUN
ftr-460	403	11	of	of	ADP
ftr-460	403	12	the	the	DET
ftr-460	403	13	service.49	service.49	NOUN
ftr-460	403	14	these	these	DET
ftr-460	403	15	characterizations	characterization	NOUN
ftr-460	403	16	reflect	reflect	VERB
ftr-460	403	17	a	a	DET
ftr-460	403	18	concern	concern	NOUN
ftr-460	403	19	that	that	SCONJ
ftr-460	403	20	the	the	DET
ftr-460	403	21	anti	anti	ADJ
ftr-460	403	22	-	-	ADJ
ftr-460	403	23	abuse	abuse	ADJ
ftr-460	403	24	rule	rule	NOUN
ftr-460	403	25	is	be	AUX
ftr-460	403	26	so	so	ADV
ftr-460	403	27	broad	broad	ADJ
ftr-460	403	28	that	that	SCONJ
ftr-460	403	29	it	it	PRON
ftr-460	403	30	could	could	AUX
ftr-460	403	31	potentially	potentially	ADV
ftr-460	403	32	apply	apply	VERB
ftr-460	403	33	to	to	ADP
ftr-460	403	34	any	any	DET
ftr-460	403	35	contribution	contribution	NOUN
ftr-460	403	36	transaction	transaction	NOUN
ftr-460	403	37	if	if	SCONJ
ftr-460	403	38	the	the	DET
ftr-460	403	39	ceiling	ceiling	NOUN
ftr-460	403	40	rule	rule	NOUN
ftr-460	403	41	works	work	VERB
ftr-460	403	42	to	to	ADP
ftr-460	403	43	the	the	DET
ftr-460	403	44	advantage	advantage	NOUN
ftr-460	403	45	of	of	ADP
ftr-460	403	46	the	the	DET
ftr-460	403	47	partners	partner	NOUN
ftr-460	403	48	by	by	ADP
ftr-460	403	49	reducing	reduce	VERB
ftr-460	403	50	their	their	PRON
ftr-460	403	51	overall	overall	ADJ
ftr-460	403	52	tax	tax	NOUN
ftr-460	403	53	liability	liability	NOUN
ftr-460	403	54	.	.	PUNCT
ftr-460	404	1	the	the	DET
ftr-460	404	2	regulations	regulation	NOUN
ftr-460	404	3	contain	contain	VERB
ftr-460	404	4	a	a	DET
ftr-460	404	5	statement	statement	NOUN
ftr-460	404	6	belying	belie	VERB
ftr-460	404	7	this	this	DET
ftr-460	404	8	notion	notion	NOUN
ftr-460	404	9	:	:	PUNCT
ftr-460	404	10	"	"	PUNCT
ftr-460	404	11	an	an	DET
ftr-460	404	12	allocation	allocation	NOUN
ftr-460	404	13	method	method	NOUN
ftr-460	404	14	is	be	AUX
ftr-460	404	15	not	not	PART
ftr-460	404	16	necessarily	necessarily	ADV
ftr-460	404	17	unreasonable	unreasonable	ADJ
ftr-460	404	18	merely	merely	ADV
ftr-460	404	19	because	because	SCONJ
ftr-460	404	20	another	another	DET
ftr-460	404	21	allocation	allocation	NOUN
ftr-460	404	22	method	method	NOUN
ftr-460	404	23	would	would	AUX
ftr-460	404	24	result	result	VERB
ftr-460	404	25	in	in	ADP
ftr-460	404	26	a	a	DET
ftr-460	404	27	higher	high	ADJ
ftr-460	404	28	aggegate	aggegate	NOUN
ftr-460	404	29	tax	tax	NOUN
ftr-460	404	30	liability	liability	NOUN
ftr-460	404	31	.	.	PUNCT
ftr-460	405	1	°	°	ADP
ftr-460	405	2	5	5	NUM
ftr-460	405	3	0	0	NUM
ftr-460	405	4	however	however	ADV
ftr-460	405	5	,	,	PUNCT
ftr-460	405	6	the	the	DET
ftr-460	405	7	treasury	treasury	NOUN
ftr-460	405	8	refused	refuse	VERB
ftr-460	405	9	to	to	PART
ftr-460	405	10	establish	establish	VERB
ftr-460	405	11	safe	safe	ADJ
ftr-460	405	12	harbors	harbor	NOUN
ftr-460	405	13	from	from	ADP
ftr-460	405	14	the	the	DET
ftr-460	405	15	anti	anti	ADJ
ftr-460	405	16	-	-	ADJ
ftr-460	405	17	abuse	abuse	ADJ
ftr-460	405	18	rule	rule	NOUN
ftr-460	405	19	,	,	PUNCT
ftr-460	405	20	leaving	leave	VERB
ftr-460	405	21	open	open	ADV
ftr-460	405	22	the	the	DET
ftr-460	405	23	possibility	possibility	NOUN
ftr-460	405	24	that	that	SCONJ
ftr-460	405	25	the	the	DET
ftr-460	405	26	rule	rule	NOUN
ftr-460	405	27	might	might	AUX
ftr-460	405	28	apply	apply	VERB
ftr-460	405	29	even	even	ADV
ftr-460	405	30	to	to	ADP
ftr-460	405	31	the	the	DET
ftr-460	405	32	remedial	remedial	ADJ
ftr-460	405	33	allocation	allocation	NOUN
ftr-460	405	34	method	method	NOUN
ftr-460	405	35	in	in	ADP
ftr-460	405	36	certain	certain	ADJ
ftr-460	405	37	circumstances	circumstance	NOUN
ftr-460	405	38	.	.	PUNCT
ftr-460	405	39	"	"	PUNCT
ftr-460	406	1	i	i	PRON
ftr-460	406	2	do	do	AUX
ftr-460	406	3	not	not	PART
ftr-460	406	4	agree	agree	VERB
ftr-460	406	5	that	that	SCONJ
ftr-460	406	6	the	the	DET
ftr-460	406	7	anti	anti	ADJ
ftr-460	406	8	-	-	ADJ
ftr-460	406	9	abuse	abuse	ADJ
ftr-460	406	10	rule	rule	NOUN
ftr-460	406	11	will	will	AUX
ftr-460	406	12	be	be	AUX
ftr-460	406	13	applied	apply	VERB
ftr-460	406	14	in	in	ADP
ftr-460	406	15	such	such	DET
ftr-460	406	16	a	a	DET
ftr-460	406	17	broad	broad	ADJ
ftr-460	406	18	fashion	fashion	NOUN
ftr-460	406	19	,	,	PUNCT
ftr-460	406	20	nor	nor	CCONJ
ftr-460	406	21	do	do	AUX
ftr-460	406	22	i	i	PRON
ftr-460	406	23	believe	believe	VERB
ftr-460	406	24	that	that	SCONJ
ftr-460	406	25	it	it	PRON
ftr-460	406	26	should	should	AUX
ftr-460	406	27	be	be	AUX
ftr-460	406	28	so	so	ADV
ftr-460	406	29	applied	apply	VERB
ftr-460	406	30	.	.	PUNCT
ftr-460	407	1	while	while	SCONJ
ftr-460	407	2	the	the	DET
ftr-460	407	3	regulations	regulation	NOUN
ftr-460	407	4	contain	contain	VERB
ftr-460	407	5	no	no	DET
ftr-460	407	6	explicit	explicit	ADJ
ftr-460	407	7	safe	safe	ADJ
ftr-460	407	8	harbors	harbor	NOUN
ftr-460	407	9	(	(	PUNCT
ftr-460	407	10	save	save	VERB
ftr-460	407	11	the	the	DET
ftr-460	407	12	virtually	virtually	ADV
ftr-460	407	13	useless	useless	ADJ
ftr-460	407	14	one	one	NOUN
ftr-460	407	15	assuring	assure	VERB
ftr-460	407	16	that	that	SCONJ
ftr-460	407	17	the	the	DET
ftr-460	407	18	traditional	traditional	ADJ
ftr-460	407	19	method	method	NOUN
ftr-460	407	20	is	be	AUX
ftr-460	407	21	reasonable	reasonable	ADJ
ftr-460	407	22	if	if	SCONJ
ftr-460	407	23	the	the	DET
ftr-460	407	24	ceiling	ceiling	NOUN
ftr-460	407	25	rule	rule	VERB
ftr-460	407	26	never	never	ADV
ftr-460	407	27	applies	apply	VERB
ftr-460	407	28	)	)	PUNCT
ftr-460	407	29	,	,	PUNCT
ftr-460	407	30	i	i	PRON
ftr-460	407	31	believe	believe	VERB
ftr-460	407	32	that	that	SCONJ
ftr-460	407	33	the	the	DET
ftr-460	407	34	traditional	traditional	ADJ
ftr-460	407	35	method	method	NOUN
ftr-460	407	36	is	be	AUX
ftr-460	407	37	reasonable	reasonable	ADJ
ftr-460	407	38	,	,	PUNCT
ftr-460	407	39	and	and	CCONJ
ftr-460	407	40	ceiling	ceiling	NOUN
ftr-460	407	41	rule	rule	NOUN
ftr-460	407	42	shifts	shift	NOUN
ftr-460	407	43	will	will	AUX
ftr-460	407	44	be	be	AUX
ftr-460	407	45	tolerated	tolerate	VERB
ftr-460	407	46	,	,	PUNCT
ftr-460	407	47	unless	unless	SCONJ
ftr-460	407	48	the	the	DET
ftr-460	407	49	partners	partner	NOUN
ftr-460	407	50	plan	plan	VERB
ftr-460	407	51	the	the	DET
ftr-460	407	52	transaction	transaction	NOUN
ftr-460	407	53	to	to	PART
ftr-460	407	54	manipulate	manipulate	VERB
ftr-460	407	55	the	the	DET
ftr-460	407	56	timing	timing	NOUN
ftr-460	407	57	of	of	ADP
ftr-460	407	58	the	the	DET
ftr-460	407	59	ceiling	ceiling	NOUN
ftr-460	407	60	rule	rule	NOUN
ftr-460	407	61	shifts	shift	NOUN
ftr-460	407	62	,	,	PUNCT
ftr-460	407	63	or	or	CCONJ
ftr-460	407	64	the	the	DET
ftr-460	407	65	correction	correction	NOUN
ftr-460	407	66	of	of	ADP
ftr-460	407	67	those	those	DET
ftr-460	407	68	shifts	shift	NOUN
ftr-460	407	69	through	through	ADP
ftr-460	407	70	curative	curative	ADJ
ftr-460	407	71	allocations	allocation	NOUN
ftr-460	407	72	,	,	PUNCT
ftr-460	407	73	so	so	SCONJ
ftr-460	407	74	as	as	SCONJ
ftr-460	407	75	to	to	PART
ftr-460	407	76	have	have	VERB
ftr-460	407	77	them	they	PRON
ftr-460	407	78	occur	occur	VERB
ftr-460	407	79	at	at	ADP
ftr-460	407	80	minimal	minimal	ADJ
ftr-460	407	81	tax	tax	NOUN
ftr-460	407	82	cost	cost	NOUN
ftr-460	407	83	.	.	PUNCT
ftr-460	408	1	stated	state	VERB
ftr-460	408	2	another	another	DET
ftr-460	408	3	way	way	NOUN
ftr-460	408	4	,	,	PUNCT
ftr-460	408	5	the	the	DET
ftr-460	408	6	anti	anti	ADJ
ftr-460	408	7	-	-	ADJ
ftr-460	408	8	abuse	abuse	ADJ
ftr-460	408	9	rule	rule	NOUN
ftr-460	408	10	should	should	AUX
ftr-460	408	11	apply	apply	VERB
ftr-460	408	12	to	to	ADP
ftr-460	408	13	the	the	DET
ftr-460	408	14	traditional	traditional	ADJ
ftr-460	408	15	method	method	NOUN
ftr-460	408	16	only	only	ADV
ftr-460	408	17	if	if	SCONJ
ftr-460	408	18	the	the	DET
ftr-460	408	19	partners	partner	NOUN
ftr-460	408	20	accelerate	accelerate	VERB
ftr-460	408	21	the	the	DET
ftr-460	408	22	ceiling	ceiling	NOUN
ftr-460	408	23	rule	rule	NOUN
ftr-460	408	24	shift	shift	NOUN
ftr-460	408	25	in	in	ADP
ftr-460	408	26	such	such	DET
ftr-460	408	27	a	a	DET
ftr-460	408	28	way	way	NOUN
ftr-460	408	29	as	as	SCONJ
ftr-460	408	30	to	to	PART
ftr-460	408	31	substantially	substantially	ADV
ftr-460	408	32	reduce	reduce	VERB
ftr-460	408	33	the	the	DET
ftr-460	408	34	present	present	ADJ
ftr-460	408	35	value	value	NOUN
ftr-460	408	36	of	of	ADP
ftr-460	408	37	their	their	PRON
ftr-460	408	38	tax	tax	NOUN
ftr-460	408	39	liability	liability	NOUN
ftr-460	408	40	below	below	ADP
ftr-460	408	41	that	that	PRON
ftr-460	408	42	which	which	PRON
ftr-460	408	43	it	it	PRON
ftr-460	408	44	would	would	AUX
ftr-460	408	45	have	have	AUX
ftr-460	408	46	been	be	AUX
ftr-460	408	47	had	have	VERB
ftr-460	408	48	the	the	DET
ftr-460	408	49	ceiling	ceiling	NOUN
ftr-460	408	50	rule	rule	NOUN
ftr-460	408	51	shift	shift	NOUN
ftr-460	408	52	occurred	occur	VERB
ftr-460	408	53	over	over	ADP
ftr-460	408	54	the	the	DET
ftr-460	408	55	economic	economic	ADJ
ftr-460	408	56	life	life	NOUN
ftr-460	408	57	of	of	ADP
ftr-460	408	58	the	the	DET
ftr-460	408	59	contributed	contribute	VERB
ftr-460	408	60	47	47	NUM
ftr-460	408	61	.	.	PUNCT
ftr-460	409	1	regs	regs	PROPN
ftr-460	409	2	.	.	PUNCT
ftr-460	410	1	§	§	PROPN
ftr-460	410	2	1.704	1.704	NUM
ftr-460	410	3	-	-	NUM
ftr-460	410	4	3(c)(4	3(c)(4	NUM
ftr-460	410	5	)	)	PUNCT
ftr-460	410	6	ex	ex	NOUN
ftr-460	410	7	.	.	NOUN
ftr-460	410	8	3	3	NUM
ftr-460	410	9	(	(	PUNCT
ftr-460	410	10	ii)(c	ii)(c	PROPN
ftr-460	410	11	)	)	PUNCT
ftr-460	410	12	.	.	PUNCT
ftr-460	411	1	48	48	NUM
ftr-460	411	2	.	.	PUNCT
ftr-460	412	1	william	william	PROPN
ftr-460	412	2	s.	s.	PROPN
ftr-460	412	3	mckee	mckee	PROPN
ftr-460	412	4	et	et	PROPN
ftr-460	412	5	al	al	PROPN
ftr-460	412	6	.	.	PROPN
ftr-460	412	7	,	,	PUNCT
ftr-460	412	8	federal	federal	ADJ
ftr-460	412	9	taxation	taxation	NOUN
ftr-460	412	10	of	of	ADP
ftr-460	412	11	partnerships	partnership	NOUN
ftr-460	412	12	and	and	CCONJ
ftr-460	412	13	partners	partner	NOUN
ftr-460	412	14	i	i	PRON
ftr-460	412	15	10.04[3][a	10.04[3][a	PROPN
ftr-460	412	16	]	]	PUNCT
ftr-460	412	17	(	(	PUNCT
ftr-460	412	18	2d	2d	PROPN
ftr-460	412	19	ed	ed	NOUN
ftr-460	412	20	.	.	PUNCT
ftr-460	412	21	supp	supp	PROPN
ftr-460	412	22	.	.	PUNCT
ftr-460	412	23	1995	1995	NUM
ftr-460	412	24	)	)	PUNCT
ftr-460	412	25	.	.	PUNCT
ftr-460	413	1	49	49	NUM
ftr-460	413	2	.	.	PUNCT
ftr-460	414	1	gregory	gregory	PROPN
ftr-460	414	2	j.	j.	PROPN
ftr-460	414	3	marich	marich	PROPN
ftr-460	414	4	et	et	PROPN
ftr-460	414	5	al	al	PROPN
ftr-460	414	6	.	.	PROPN
ftr-460	414	7	,	,	PUNCT
ftr-460	414	8	the	the	DET
ftr-460	414	9	remedial	remedial	ADJ
ftr-460	414	10	allocation	allocation	NOUN
ftr-460	414	11	method	method	NOUN
ftr-460	414	12	:	:	PUNCT
ftr-460	414	13	a	a	DET
ftr-460	414	14	viable	viable	ADJ
ftr-460	414	15	cure	cure	NOUN
ftr-460	414	16	for	for	ADP
ftr-460	414	17	the	the	DET
ftr-460	414	18	ceiling	ceiling	NOUN
ftr-460	414	19	rule	rule	NOUN
ftr-460	414	20	,	,	PUNCT
ftr-460	414	21	65	65	NUM
ftr-460	414	22	tax	tax	NOUN
ftr-460	414	23	notes	note	NOUN
ftr-460	414	24	1267	1267	NUM
ftr-460	414	25	,	,	PUNCT
ftr-460	414	26	1270	1270	NUM
ftr-460	414	27	(	(	PUNCT
ftr-460	414	28	dec	dec	PROPN
ftr-460	414	29	.	.	PROPN
ftr-460	414	30	5	5	NUM
ftr-460	414	31	.	.	NUM
ftr-460	414	32	1994	1994	NUM
ftr-460	414	33	)	)	PUNCT
ftr-460	414	34	.	.	PUNCT
ftr-460	415	1	50	50	NUM
ftr-460	415	2	.	.	PUNCT
ftr-460	415	3	regs	reg	NOUN
ftr-460	415	4	.	.	PUNCT
ftr-460	416	1	§	§	PROPN
ftr-460	416	2	1.704	1.704	NUM
ftr-460	416	3	-	-	NUM
ftr-460	416	4	3(a)(1	3(a)(1	NUM
ftr-460	416	5	)	)	PUNCT
ftr-460	416	6	.	.	PUNCT
ftr-460	417	1	51	51	NUM
ftr-460	417	2	.	.	PUNCT
ftr-460	417	3	see	see	VERB
ftr-460	417	4	t.d	t.d	PROPN
ftr-460	417	5	.	.	PROPN
ftr-460	417	6	8500	8500	NUM
ftr-460	417	7	,	,	PUNCT
ftr-460	417	8	supra	supra	PROPN
ftr-460	417	9	note	note	NOUN
ftr-460	417	10	26	26	NUM
ftr-460	417	11	.	.	PUNCT
ftr-460	418	1	at	at	ADP
ftr-460	418	2	184	184	NUM
ftr-460	418	3	(	(	PUNCT
ftr-460	418	4	"	"	PUNCT
ftr-460	418	5	the	the	DET
ftr-460	418	6	irs	irs	PROPN
ftr-460	418	7	and	and	CCONJ
ftr-460	418	8	treasury	treasury	PROPN
ftr-460	418	9	believe	believe	VERB
ftr-460	418	10	it	it	PRON
ftr-460	418	11	is	be	AUX
ftr-460	418	12	appropriate	appropriate	ADJ
ftr-460	418	13	to	to	PART
ftr-460	418	14	require	require	VERB
ftr-460	418	15	that	that	SCONJ
ftr-460	418	16	all	all	DET
ftr-460	418	17	allocation	allocation	NOUN
ftr-460	418	18	methods	method	NOUN
ftr-460	418	19	satisfy	satisfy	VERB
ftr-460	418	20	the	the	DET
ftr-460	418	21	anti	anti	ADJ
ftr-460	418	22	-	-	ADJ
ftr-460	418	23	abuse	abuse	ADJ
ftr-460	418	24	rule	rule	NOUN
ftr-460	418	25	"	"	PUNCT
ftr-460	418	26	)	)	PUNCT
ftr-460	418	27	.	.	PUNCT
ftr-460	419	1	19961	19961	NUM
ftr-460	419	2	florida	florida	PROPN
ftr-460	419	3	tax	tax	NOUN
ftr-460	419	4	review	review	NOUN
ftr-460	419	5	property	property	NOUN
ftr-460	419	6	.	.	PUNCT
ftr-460	420	1	in	in	ADP
ftr-460	420	2	the	the	DET
ftr-460	420	3	context	context	NOUN
ftr-460	420	4	of	of	ADP
ftr-460	420	5	the	the	DET
ftr-460	420	6	traditional	traditional	ADJ
ftr-460	420	7	method	method	NOUN
ftr-460	420	8	with	with	ADP
ftr-460	420	9	curative	curative	ADJ
ftr-460	420	10	allocations	allocation	NOUN
ftr-460	420	11	,	,	PUNCT
ftr-460	420	12	the	the	DET
ftr-460	420	13	reach	reach	NOUN
ftr-460	420	14	of	of	ADP
ftr-460	420	15	the	the	DET
ftr-460	420	16	anti	anti	ADJ
ftr-460	420	17	-	-	ADJ
ftr-460	420	18	abuse	abuse	ADJ
ftr-460	420	19	rule	rule	NOUN
ftr-460	420	20	should	should	AUX
ftr-460	420	21	be	be	AUX
ftr-460	420	22	limited	limit	VERB
ftr-460	420	23	to	to	ADP
ftr-460	420	24	curative	curative	ADJ
ftr-460	420	25	allocations	allocation	NOUN
ftr-460	420	26	that	that	PRON
ftr-460	420	27	are	be	AUX
ftr-460	420	28	made	make	VERB
ftr-460	420	29	at	at	ADP
ftr-460	420	30	no	no	DET
ftr-460	420	31	significant	significant	ADJ
ftr-460	420	32	tax	tax	NOUN
ftr-460	420	33	cost	cost	NOUN
ftr-460	420	34	over	over	ADP
ftr-460	420	35	a	a	DET
ftr-460	420	36	period	period	NOUN
ftr-460	420	37	substantially	substantially	ADV
ftr-460	420	38	shorter	short	ADJ
ftr-460	420	39	than	than	ADP
ftr-460	420	40	the	the	DET
ftr-460	420	41	contributed	contribute	VERB
ftr-460	420	42	property	property	NOUN
ftr-460	420	43	's	's	PART
ftr-460	420	44	economic	economic	ADJ
ftr-460	420	45	life	life	NOUN
ftr-460	420	46	.	.	PUNCT
ftr-460	421	1	in	in	ADP
ftr-460	421	2	the	the	DET
ftr-460	421	3	regulations	regulation	NOUN
ftr-460	421	4	,	,	PUNCT
ftr-460	421	5	the	the	DET
ftr-460	421	6	treasury	treasury	NOUN
ftr-460	421	7	accepted	accept	VERB
ftr-460	421	8	the	the	DET
ftr-460	421	9	traditional	traditional	ADJ
ftr-460	421	10	method	method	NOUN
ftr-460	421	11	's	's	PART
ftr-460	421	12	approach	approach	NOUN
ftr-460	421	13	of	of	ADP
ftr-460	421	14	maintaining	maintain	VERB
ftr-460	421	15	tax	tax	NOUN
ftr-460	421	16	/	/	SYM
ftr-460	421	17	book	book	NOUN
ftr-460	421	18	disparities	disparity	NOUN
ftr-460	421	19	as	as	ADP
ftr-460	421	20	the	the	DET
ftr-460	421	21	basic	basic	ADJ
ftr-460	421	22	means	mean	NOUN
ftr-460	421	23	of	of	ADP
ftr-460	421	24	applying	apply	VERB
ftr-460	421	25	section	section	NOUN
ftr-460	421	26	704(c	704(c	PROPN
ftr-460	421	27	)	)	PUNCT
ftr-460	421	28	in	in	ADP
ftr-460	421	29	all	all	DET
ftr-460	421	30	cases	case	NOUN
ftr-460	421	31	,	,	PUNCT
ftr-460	421	32	authorizing	authorize	VERB
ftr-460	421	33	variations	variation	NOUN
ftr-460	421	34	only	only	ADV
ftr-460	421	35	as	as	ADP
ftr-460	421	36	necessary	necessary	ADJ
ftr-460	421	37	to	to	PART
ftr-460	421	38	avoid	avoid	VERB
ftr-460	421	39	ceiling	ceiling	NOUN
ftr-460	421	40	rule	rule	NOUN
ftr-460	421	41	distortions	distortion	NOUN
ftr-460	421	42	.	.	PUNCT
ftr-460	422	1	it	it	PRON
ftr-460	422	2	apparently	apparently	ADV
ftr-460	422	3	believes	believe	VERB
ftr-460	422	4	that	that	SCONJ
ftr-460	422	5	it	it	PRON
ftr-460	422	6	lacks	lack	VERB
ftr-460	422	7	authority	authority	NOUN
ftr-460	422	8	to	to	PART
ftr-460	422	9	eliminate	eliminate	VERB
ftr-460	422	10	the	the	DET
ftr-460	422	11	ceiling	ceiling	NOUN
ftr-460	422	12	rule	rule	NOUN
ftr-460	422	13	.	.	PUNCT
ftr-460	423	1	whether	whether	SCONJ
ftr-460	423	2	or	or	CCONJ
ftr-460	423	3	not	not	PART
ftr-460	423	4	this	this	DET
ftr-460	423	5	assumption	assumption	NOUN
ftr-460	423	6	is	be	AUX
ftr-460	423	7	justified	justify	VERB
ftr-460	423	8	,	,	PUNCT
ftr-460	423	9	if	if	SCONJ
ftr-460	423	10	the	the	DET
ftr-460	423	11	ceiling	ceiling	NOUN
ftr-460	423	12	rule	rule	NOUN
ftr-460	423	13	is	be	AUX
ftr-460	423	14	viewed	view	VERB
ftr-460	423	15	as	as	ADP
ftr-460	423	16	inviolate	inviolate	NOUN
ftr-460	423	17	,	,	PUNCT
ftr-460	423	18	use	use	NOUN
ftr-460	423	19	of	of	ADP
ftr-460	423	20	the	the	DET
ftr-460	423	21	traditional	traditional	ADJ
ftr-460	423	22	method	method	NOUN
ftr-460	423	23	in	in	SCONJ
ftr-460	423	24	most	most	ADJ
ftr-460	423	25	cases	case	NOUN
ftr-460	423	26	must	must	AUX
ftr-460	423	27	be	be	AUX
ftr-460	423	28	respected	respect	VERB
ftr-460	423	29	.	.	PUNCT
ftr-460	424	1	the	the	DET
ftr-460	424	2	basic	basic	ADJ
ftr-460	424	3	rule	rule	NOUN
ftr-460	424	4	of	of	ADP
ftr-460	424	5	the	the	DET
ftr-460	424	6	traditional	traditional	ADJ
ftr-460	424	7	method	method	NOUN
ftr-460	424	8	-	-	PUNCT
ftr-460	424	9	that	that	SCONJ
ftr-460	424	10	tax	tax	NOUN
ftr-460	424	11	allocations	allocation	NOUN
ftr-460	424	12	should	should	AUX
ftr-460	424	13	follow	follow	VERB
ftr-460	424	14	book	book	NOUN
ftr-460	424	15	allocations	allocation	NOUN
ftr-460	424	16	to	to	ADP
ftr-460	424	17	the	the	DET
ftr-460	424	18	extent	extent	NOUN
ftr-460	424	19	possible	possible	ADJ
ftr-460	424	20	-	-	PUNCT
ftr-460	424	21	often	often	ADV
ftr-460	424	22	results	result	NOUN
ftr-460	424	23	in	in	ADP
ftr-460	424	24	ceiling	ceiling	NOUN
ftr-460	424	25	rule	rule	NOUN
ftr-460	424	26	shifts	shift	NOUN
ftr-460	424	27	of	of	ADP
ftr-460	424	28	income	income	NOUN
ftr-460	424	29	,	,	PUNCT
ftr-460	424	30	but	but	CCONJ
ftr-460	424	31	it	it	PRON
ftr-460	424	32	should	should	AUX
ftr-460	424	33	be	be	AUX
ftr-460	424	34	considered	consider	VERB
ftr-460	424	35	abusive	abusive	ADJ
ftr-460	424	36	only	only	ADV
ftr-460	424	37	rarely	rarely	ADV
ftr-460	424	38	.	.	PUNCT
ftr-460	425	1	those	those	DET
ftr-460	425	2	rare	rare	ADJ
ftr-460	425	3	cases	case	NOUN
ftr-460	425	4	can	can	AUX
ftr-460	425	5	be	be	AUX
ftr-460	425	6	identified	identify	VERB
ftr-460	425	7	in	in	ADP
ftr-460	425	8	advance	advance	NOUN
ftr-460	425	9	:	:	PUNCT
ftr-460	425	10	tax	tax	NOUN
ftr-460	425	11	allocations	allocation	NOUN
ftr-460	425	12	following	follow	VERB
ftr-460	425	13	book	book	NOUN
ftr-460	425	14	allocations	allocation	NOUN
ftr-460	425	15	are	be	AUX
ftr-460	425	16	potentially	potentially	ADV
ftr-460	425	17	abusive	abusive	ADJ
ftr-460	425	18	when	when	SCONJ
ftr-460	425	19	the	the	DET
ftr-460	425	20	latter	latter	ADJ
ftr-460	425	21	deviate	deviate	VERB
ftr-460	425	22	significantly	significantly	ADV
ftr-460	425	23	from	from	ADP
ftr-460	425	24	economic	economic	ADJ
ftr-460	425	25	reality	reality	NOUN
ftr-460	425	26	because	because	SCONJ
ftr-460	425	27	in	in	ADP
ftr-460	425	28	those	those	DET
ftr-460	425	29	cases	case	NOUN
ftr-460	425	30	the	the	DET
ftr-460	425	31	timing	timing	NOUN
ftr-460	425	32	of	of	ADP
ftr-460	425	33	the	the	DET
ftr-460	425	34	ceiling	ceiling	NOUN
ftr-460	425	35	rule	rule	NOUN
ftr-460	425	36	shift	shift	NOUN
ftr-460	425	37	can	can	AUX
ftr-460	425	38	be	be	AUX
ftr-460	425	39	manipulated	manipulate	VERB
ftr-460	425	40	.	.	PUNCT
ftr-460	426	1	the	the	DET
ftr-460	426	2	treasury	treasury	NOUN
ftr-460	426	3	's	's	PART
ftr-460	426	4	illustrations	illustration	NOUN
ftr-460	426	5	of	of	ADP
ftr-460	426	6	the	the	DET
ftr-460	426	7	anti	anti	ADJ
ftr-460	426	8	-	-	ADJ
ftr-460	426	9	abuse	abuse	ADJ
ftr-460	426	10	rule	rule	NOUN
ftr-460	426	11	support	support	VERB
ftr-460	426	12	the	the	DET
ftr-460	426	13	conclusion	conclusion	NOUN
ftr-460	426	14	that	that	SCONJ
ftr-460	426	15	the	the	DET
ftr-460	426	16	traditional	traditional	ADJ
ftr-460	426	17	method	method	NOUN
ftr-460	426	18	is	be	AUX
ftr-460	426	19	reasonable	reasonable	ADJ
ftr-460	426	20	in	in	ADP
ftr-460	426	21	all	all	PRON
ftr-460	426	22	but	but	SCONJ
ftr-460	426	23	the	the	DET
ftr-460	426	24	most	most	ADV
ftr-460	426	25	unusual	unusual	ADJ
ftr-460	426	26	circumstances	circumstance	NOUN
ftr-460	426	27	.	.	PUNCT
ftr-460	427	1	in	in	ADP
ftr-460	427	2	the	the	DET
ftr-460	427	3	examples	example	NOUN
ftr-460	427	4	,	,	PUNCT
ftr-460	427	5	the	the	DET
ftr-460	427	6	anti	anti	ADJ
ftr-460	427	7	-	-	ADJ
ftr-460	427	8	abuse	abuse	ADJ
ftr-460	427	9	rule	rule	NOUN
ftr-460	427	10	is	be	AUX
ftr-460	427	11	applied	apply	VERB
ftr-460	427	12	not	not	PART
ftr-460	427	13	to	to	PART
ftr-460	427	14	override	override	VERB
ftr-460	427	15	shifts	shift	NOUN
ftr-460	427	16	occasioned	occasion	VERB
ftr-460	427	17	by	by	ADP
ftr-460	427	18	the	the	DET
ftr-460	427	19	ceiling	ceiling	NOUN
ftr-460	427	20	rule	rule	NOUN
ftr-460	427	21	,	,	PUNCT
ftr-460	427	22	but	but	CCONJ
ftr-460	427	23	to	to	PART
ftr-460	427	24	control	control	VERB
ftr-460	427	25	the	the	DET
ftr-460	427	26	timing	timing	NOUN
ftr-460	427	27	of	of	ADP
ftr-460	427	28	the	the	DET
ftr-460	427	29	making	making	NOUN
ftr-460	427	30	and	and	CCONJ
ftr-460	427	31	correcting	correcting	NOUN
ftr-460	427	32	of	of	ADP
ftr-460	427	33	the	the	DET
ftr-460	427	34	shifts	shift	NOUN
ftr-460	427	35	.	.	PUNCT
ftr-460	428	1	the	the	DET
ftr-460	428	2	examples	example	NOUN
ftr-460	428	3	illustrate	illustrate	VERB
ftr-460	428	4	that	that	SCONJ
ftr-460	428	5	an	an	DET
ftr-460	428	6	anti	anti	ADJ
ftr-460	428	7	-	-	ADJ
ftr-460	428	8	abuse	abuse	ADJ
ftr-460	428	9	rule	rule	NOUN
ftr-460	428	10	is	be	AUX
ftr-460	428	11	needed	need	VERB
ftr-460	428	12	for	for	ADP
ftr-460	428	13	two	two	NUM
ftr-460	428	14	reasons	reason	NOUN
ftr-460	428	15	:	:	PUNCT
ftr-460	428	16	a	a	DET
ftr-460	428	17	ceiling	ceiling	NOUN
ftr-460	428	18	rule	rule	NOUN
ftr-460	428	19	that	that	SCONJ
ftr-460	428	20	the	the	DET
ftr-460	428	21	treasury	treasury	NOUN
ftr-460	428	22	believed	believe	VERB
ftr-460	428	23	it	it	PRON
ftr-460	428	24	could	could	AUX
ftr-460	428	25	not	not	PART
ftr-460	428	26	eliminate	eliminate	VERB
ftr-460	428	27	,	,	PUNCT
ftr-460	428	28	and	and	CCONJ
ftr-460	428	29	uneconomic	uneconomic	ADJ
ftr-460	428	30	cost	cost	NOUN
ftr-460	428	31	recovery	recovery	NOUN
ftr-460	428	32	rules	rule	NOUN
ftr-460	428	33	that	that	SCONJ
ftr-460	428	34	it	it	PRON
ftr-460	428	35	can	can	AUX
ftr-460	428	36	not	not	PART
ftr-460	428	37	fix	fix	VERB
ftr-460	428	38	.	.	PUNCT
ftr-460	429	1	as	as	ADP
ftr-460	429	2	a	a	DET
ftr-460	429	3	consequence	consequence	NOUN
ftr-460	429	4	,	,	PUNCT
ftr-460	429	5	the	the	DET
ftr-460	429	6	treasury	treasury	NOUN
ftr-460	429	7	chose	choose	VERB
ftr-460	429	8	to	to	PART
ftr-460	429	9	circle	circle	VERB
ftr-460	429	10	the	the	DET
ftr-460	429	11	wagons	wagon	NOUN
ftr-460	429	12	and	and	CCONJ
ftr-460	429	13	issue	issue	NOUN
ftr-460	429	14	in	in	ADP
ftr-460	429	15	terrorem	terrorem	ADJ
ftr-460	429	16	regulations	regulation	NOUN
ftr-460	429	17	whose	whose	DET
ftr-460	429	18	bark	bark	NOUN
ftr-460	429	19	is	be	AUX
ftr-460	429	20	far	far	ADV
ftr-460	429	21	worse	bad	ADJ
ftr-460	429	22	than	than	ADP
ftr-460	429	23	their	their	PRON
ftr-460	429	24	bite	bite	NOUN
ftr-460	429	25	.	.	PUNCT
ftr-460	430	1	b.	b.	PROPN
ftr-460	430	2	survival	survival	NOUN
ftr-460	430	3	of	of	ADP
ftr-460	430	4	the	the	DET
ftr-460	430	5	ceiling	ceiling	NOUN
ftr-460	430	6	rule	rule	NOUN
ftr-460	430	7	arguments	argument	NOUN
ftr-460	430	8	have	have	AUX
ftr-460	430	9	been	be	AUX
ftr-460	430	10	made	make	VERB
ftr-460	430	11	for	for	ADP
ftr-460	430	12	and	and	CCONJ
ftr-460	430	13	against	against	ADP
ftr-460	430	14	retention	retention	NOUN
ftr-460	430	15	of	of	ADP
ftr-460	430	16	the	the	DET
ftr-460	430	17	ceiling	ceiling	NOUN
ftr-460	430	18	rule	rule	NOUN
ftr-460	430	19	,	,	PUNCT
ftr-460	430	20	but	but	CCONJ
ftr-460	430	21	the	the	DET
ftr-460	430	22	treasury	treasury	NOUN
ftr-460	430	23	apparently	apparently	ADV
ftr-460	430	24	decided	decide	VERB
ftr-460	430	25	that	that	SCONJ
ftr-460	430	26	it	it	PRON
ftr-460	430	27	lacked	lack	VERB
ftr-460	430	28	authority	authority	NOUN
ftr-460	430	29	to	to	PART
ftr-460	430	30	repeal	repeal	VERB
ftr-460	430	31	it	it	PRON
ftr-460	430	32	.	.	PUNCT
ftr-460	431	1	there	there	PRON
ftr-460	431	2	is	be	VERB
ftr-460	431	3	substantial	substantial	ADJ
ftr-460	431	4	evidence	evidence	NOUN
ftr-460	431	5	of	of	ADP
ftr-460	431	6	this	this	PRON
ftr-460	431	7	,	,	PUNCT
ftr-460	431	8	both	both	CCONJ
ftr-460	431	9	from	from	ADP
ftr-460	431	10	informal	informal	ADJ
ftr-460	431	11	statements	statement	NOUN
ftr-460	431	12	from	from	ADP
ftr-460	431	13	treasury	treasury	NOUN
ftr-460	431	14	personnel	personnel	NOUN
ftr-460	431	15	and	and	CCONJ
ftr-460	431	16	in	in	ADP
ftr-460	431	17	the	the	DET
ftr-460	431	18	regulations	regulation	NOUN
ftr-460	431	19	.	.	PUNCT
ftr-460	432	1	when	when	SCONJ
ftr-460	432	2	commentators	commentator	NOUN
ftr-460	432	3	expressed	express	VERB
ftr-460	432	4	concern	concern	NOUN
ftr-460	432	5	about	about	ADP
ftr-460	432	6	the	the	DET
ftr-460	432	7	treasury	treasury	NOUN
ftr-460	432	8	's	's	PART
ftr-460	432	9	authority	authority	NOUN
ftr-460	432	10	to	to	PART
ftr-460	432	11	override	override	VERB
ftr-460	432	12	the	the	DET
ftr-460	432	13	ceiling	ceiling	NOUN
ftr-460	432	14	rule	rule	NOUN
ftr-460	432	15	through	through	ADP
ftr-460	432	16	the	the	DET
ftr-460	432	17	remedial	remedial	ADJ
ftr-460	432	18	allocation	allocation	NOUN
ftr-460	432	19	method	method	NOUN
ftr-460	432	20	,	,	PUNCT
ftr-460	432	21	the	the	DET
ftr-460	432	22	treasury	treasury	NOUN
ftr-460	432	23	stated	state	VERB
ftr-460	432	24	that	that	SCONJ
ftr-460	432	25	the	the	DET
ftr-460	432	26	rule	rule	NOUN
ftr-460	432	27	would	would	AUX
ftr-460	432	28	be	be	AUX
ftr-460	432	29	elective	elective	ADJ
ftr-460	432	30	only	only	ADV
ftr-460	432	31	,	,	PUNCT
ftr-460	432	32	and	and	CCONJ
ftr-460	432	33	the	the	DET
ftr-460	432	34	regulations	regulation	NOUN
ftr-460	432	35	state	state	VERB
ftr-460	432	36	that	that	SCONJ
ftr-460	432	37	neither	neither	CCONJ
ftr-460	432	38	that	that	PRON
ftr-460	432	39	nor	nor	CCONJ
ftr-460	432	40	any	any	DET
ftr-460	432	41	other	other	ADJ
ftr-460	432	42	method	method	NOUN
ftr-460	432	43	based	base	VERB
ftr-460	432	44	upon	upon	SCONJ
ftr-460	432	45	notional	notional	ADJ
ftr-460	432	46	tax	tax	NOUN
ftr-460	432	47	allocations	allocation	NOUN
ftr-460	432	48	may	may	AUX
ftr-460	432	49	be	be	AUX
ftr-460	432	50	imposed	impose	VERB
ftr-460	432	51	upon	upon	SCONJ
ftr-460	432	52	taxpayers.52	taxpayers.52	VERB
ftr-460	432	53	the	the	DET
ftr-460	432	54	52	52	NUM
ftr-460	432	55	.	.	PUNCT
ftr-460	433	1	in	in	ADP
ftr-460	433	2	exercising	exercise	VERB
ftr-460	433	3	its	its	PRON
ftr-460	433	4	authority	authority	NOUN
ftr-460	433	5	under	under	ADP
ftr-460	433	6	paragraph	paragraph	NOUN
ftr-460	433	7	(	(	PUNCT
ftr-460	433	8	a)(10	a)(10	ADJ
ftr-460	433	9	)	)	PUNCT
ftr-460	433	10	of	of	ADP
ftr-460	433	11	this	this	DET
ftr-460	433	12	section	section	NOUN
ftr-460	433	13	to	to	PART
ftr-460	433	14	make	make	VERB
ftr-460	433	15	adjustments	adjustment	NOUN
ftr-460	433	16	if	if	SCONJ
ftr-460	433	17	a	a	DET
ftr-460	433	18	partnership	partnership	NOUN
ftr-460	433	19	's	's	PART
ftr-460	433	20	allocation	allocation	NOUN
ftr-460	433	21	method	method	NOUN
ftr-460	433	22	is	be	AUX
ftr-460	433	23	not	not	PART
ftr-460	433	24	reasonable	reasonable	ADJ
ftr-460	433	25	,	,	PUNCT
ftr-460	433	26	the	the	DET
ftr-460	433	27	internal	internal	ADJ
ftr-460	433	28	revenue	revenue	NOUN
ftr-460	433	29	service	service	NOUN
ftr-460	433	30	will	will	AUX
ftr-460	433	31	not	not	PART
ftr-460	433	32	require	require	VERB
ftr-460	433	33	a	a	DET
ftr-460	433	34	partnership	partnership	NOUN
ftr-460	433	35	to	to	PART
ftr-460	433	36	use	use	VERB
ftr-460	433	37	the	the	DET
ftr-460	433	38	remedial	remedial	ADJ
ftr-460	433	39	allocation	allocation	NOUN
ftr-460	433	40	method	method	NOUN
ftr-460	433	41	described	describe	VERB
ftr-460	433	42	in	in	ADP
ftr-460	433	43	this	this	DET
ftr-460	433	44	paragraph	paragraph	NOUN
ftr-460	433	45	(	(	PUNCT
ftr-460	433	46	d	d	NOUN
ftr-460	433	47	)	)	PUNCT
ftr-460	433	48	or	or	CCONJ
ftr-460	433	49	any	any	DET
ftr-460	433	50	other	other	ADJ
ftr-460	433	51	method	method	NOUN
ftr-460	433	52	involving	involve	VERB
ftr-460	433	53	the	the	DET
ftr-460	433	54	creation	creation	NOUN
ftr-460	433	55	of	of	ADP
ftr-460	433	56	notional	notional	ADJ
ftr-460	433	57	tax	tax	NOUN
ftr-460	433	58	items	item	NOUN
ftr-460	433	59	.	.	PUNCT
ftr-460	434	1	regs	reg	NOUN
ftr-460	434	2	.	.	PUNCT
ftr-460	435	1	§	§	PROPN
ftr-460	435	2	1.704	1.704	NUM
ftr-460	435	3	-	-	SYM
ftr-460	435	4	3(d)(5)(ii	3(d)(5)(ii	NUM
ftr-460	435	5	)	)	PUNCT
ftr-460	435	6	.	.	PUNCT
ftr-460	436	1	[	[	X
ftr-460	436	2	vol	vol	NOUN
ftr-460	436	3	3:3	3:3	NUM
ftr-460	436	4	use	use	NOUN
ftr-460	436	5	and	and	CCONJ
ftr-460	436	6	abuse	abuse	NOUN
ftr-460	436	7	of	of	ADP
ftr-460	436	8	section	section	NOUN
ftr-460	436	9	704(c	704(c	PROPN
ftr-460	436	10	)	)	PUNCT
ftr-460	436	11	treasury	treasury	PROPN
ftr-460	436	12	further	far	ADV
ftr-460	436	13	stated	state	VERB
ftr-460	436	14	that	that	SCONJ
ftr-460	436	15	because	because	SCONJ
ftr-460	436	16	of	of	ADP
ftr-460	436	17	the	the	DET
ftr-460	436	18	elective	elective	ADJ
ftr-460	436	19	nature	nature	NOUN
ftr-460	436	20	of	of	ADP
ftr-460	436	21	the	the	DET
ftr-460	436	22	remedial	remedial	ADJ
ftr-460	436	23	allocation	allocation	NOUN
ftr-460	436	24	method	method	NOUN
ftr-460	436	25	,	,	PUNCT
ftr-460	436	26	it	it	PRON
ftr-460	436	27	can	can	AUX
ftr-460	436	28	not	not	PART
ftr-460	436	29	be	be	AUX
ftr-460	436	30	viewed	view	VERB
ftr-460	436	31	as	as	ADP
ftr-460	436	32	the	the	DET
ftr-460	436	33	baseline	baseline	NOUN
ftr-460	436	34	for	for	ADP
ftr-460	436	35	measuring	measure	VERB
ftr-460	436	36	abuse.53	abuse.53	NOUN
ftr-460	436	37	once	once	SCONJ
ftr-460	436	38	the	the	DET
ftr-460	436	39	ceiling	ceiling	NOUN
ftr-460	436	40	rule	rule	NOUN
ftr-460	436	41	is	be	AUX
ftr-460	436	42	considered	consider	VERB
ftr-460	436	43	inviolate	inviolate	NOUN
ftr-460	436	44	,	,	PUNCT
ftr-460	436	45	except	except	SCONJ
ftr-460	436	46	at	at	ADP
ftr-460	436	47	the	the	DET
ftr-460	436	48	election	election	NOUN
ftr-460	436	49	of	of	ADP
ftr-460	436	50	the	the	DET
ftr-460	436	51	taxpayer	taxpayer	NOUN
ftr-460	436	52	,	,	PUNCT
ftr-460	436	53	one	one	PRON
ftr-460	436	54	might	might	AUX
ftr-460	436	55	ask	ask	VERB
ftr-460	436	56	why	why	SCONJ
ftr-460	436	57	the	the	DET
ftr-460	436	58	traditional	traditional	ADJ
ftr-460	436	59	method	method	NOUN
ftr-460	436	60	,	,	PUNCT
ftr-460	436	61	which	which	PRON
ftr-460	436	62	relies	rely	VERB
ftr-460	436	63	on	on	ADP
ftr-460	436	64	treasury	treasury	PROPN
ftr-460	436	65	's	's	PART
ftr-460	436	66	basic	basic	ADJ
ftr-460	436	67	principle	principle	NOUN
ftr-460	436	68	of	of	ADP
ftr-460	436	69	tax	tax	NOUN
ftr-460	436	70	following	follow	VERB
ftr-460	436	71	book	book	NOUN
ftr-460	436	72	,	,	PUNCT
ftr-460	436	73	can	can	AUX
ftr-460	436	74	ever	ever	ADV
ftr-460	436	75	be	be	AUX
ftr-460	436	76	considered	consider	VERB
ftr-460	436	77	abusive	abusive	ADJ
ftr-460	436	78	.	.	PUNCT
ftr-460	437	1	only	only	ADV
ftr-460	437	2	in	in	ADP
ftr-460	437	3	ceiling	ceiling	NOUN
ftr-460	437	4	-	-	PUNCT
ftr-460	437	5	limited	limit	VERB
ftr-460	437	6	situations	situation	NOUN
ftr-460	437	7	does	do	AUX
ftr-460	437	8	the	the	DET
ftr-460	437	9	method	method	NOUN
ftr-460	437	10	fail	fail	VERB
ftr-460	437	11	to	to	PART
ftr-460	437	12	accomplish	accomplish	VERB
ftr-460	437	13	the	the	DET
ftr-460	437	14	stated	state	VERB
ftr-460	437	15	purpose	purpose	NOUN
ftr-460	437	16	of	of	ADP
ftr-460	437	17	section	section	NOUN
ftr-460	437	18	704(c	704(c	PROPN
ftr-460	437	19	)	)	PUNCT
ftr-460	437	20	,	,	PUNCT
ftr-460	437	21	and	and	CCONJ
ftr-460	437	22	the	the	DET
ftr-460	437	23	treasury	treasury	NOUN
ftr-460	437	24	has	have	AUX
ftr-460	437	25	accepted	accept	VERB
ftr-460	437	26	the	the	DET
ftr-460	437	27	ceiling	ceiling	NOUN
ftr-460	437	28	rule	rule	NOUN
ftr-460	437	29	as	as	ADP
ftr-460	437	30	something	something	PRON
ftr-460	437	31	it	it	PRON
ftr-460	437	32	must	must	AUX
ftr-460	437	33	live	live	VERB
ftr-460	437	34	with	with	ADP
ftr-460	437	35	.	.	PUNCT
ftr-460	438	1	the	the	DET
ftr-460	438	2	answer	answer	NOUN
ftr-460	438	3	lies	lie	VERB
ftr-460	438	4	in	in	ADP
ftr-460	438	5	example	example	NOUN
ftr-460	438	6	2	2	NUM
ftr-460	438	7	of	of	ADP
ftr-460	438	8	the	the	DET
ftr-460	438	9	regulations	regulation	NOUN
ftr-460	438	10	.	.	PUNCT
ftr-460	439	1	c.	c.	NOUN
ftr-460	439	2	interpreting	interpret	VERB
ftr-460	439	3	the	the	DET
ftr-460	439	4	examples	example	NOUN
ftr-460	439	5	of	of	ADP
ftr-460	439	6	abuse	abuse	NOUN
ftr-460	439	7	the	the	DET
ftr-460	439	8	treasury	treasury	NOUN
ftr-460	439	9	's	's	PART
ftr-460	439	10	only	only	ADJ
ftr-460	439	11	guidance	guidance	NOUN
ftr-460	439	12	on	on	ADP
ftr-460	439	13	the	the	DET
ftr-460	439	14	scope	scope	NOUN
ftr-460	439	15	of	of	ADP
ftr-460	439	16	the	the	DET
ftr-460	439	17	anti	anti	ADJ
ftr-460	439	18	-	-	ADJ
ftr-460	439	19	abuse	abuse	ADJ
ftr-460	439	20	rule	rule	NOUN
ftr-460	439	21	is	be	AUX
ftr-460	439	22	that	that	SCONJ
ftr-460	439	23	provided	provide	VERB
ftr-460	439	24	by	by	ADP
ftr-460	439	25	the	the	DET
ftr-460	439	26	examples	example	NOUN
ftr-460	439	27	in	in	ADP
ftr-460	439	28	the	the	DET
ftr-460	439	29	regulations	regulation	NOUN
ftr-460	439	30	.	.	PUNCT
ftr-460	440	1	by	by	ADP
ftr-460	440	2	varying	vary	VERB
ftr-460	440	3	the	the	DET
ftr-460	440	4	facts	fact	NOUN
ftr-460	440	5	of	of	ADP
ftr-460	440	6	example	example	NOUN
ftr-460	440	7	2	2	NUM
ftr-460	440	8	,	,	PUNCT
ftr-460	440	9	it	it	PRON
ftr-460	440	10	becomes	become	VERB
ftr-460	440	11	apparent	apparent	ADJ
ftr-460	440	12	that	that	SCONJ
ftr-460	440	13	the	the	DET
ftr-460	440	14	scope	scope	NOUN
ftr-460	440	15	of	of	ADP
ftr-460	440	16	the	the	DET
ftr-460	440	17	anti	anti	ADJ
ftr-460	440	18	-	-	ADJ
ftr-460	440	19	abuse	abuse	ADJ
ftr-460	440	20	rule	rule	NOUN
ftr-460	440	21	in	in	ADP
ftr-460	440	22	the	the	DET
ftr-460	440	23	context	context	NOUN
ftr-460	440	24	of	of	ADP
ftr-460	440	25	the	the	DET
ftr-460	440	26	traditional	traditional	ADJ
ftr-460	440	27	method	method	NOUN
ftr-460	440	28	is	be	AUX
ftr-460	440	29	necessarily	necessarily	ADV
ftr-460	440	30	quite	quite	ADV
ftr-460	440	31	limited	limited	ADJ
ftr-460	440	32	.	.	PUNCT
ftr-460	441	1	in	in	ADP
ftr-460	441	2	that	that	DET
ftr-460	441	3	example	example	NOUN
ftr-460	441	4	,	,	PUNCT
ftr-460	441	5	the	the	DET
ftr-460	441	6	partnership	partnership	NOUN
ftr-460	441	7	sells	sell	VERB
ftr-460	441	8	the	the	DET
ftr-460	441	9	contributed	contribute	VERB
ftr-460	441	10	property	property	NOUN
ftr-460	441	11	at	at	ADP
ftr-460	441	12	the	the	DET
ftr-460	441	13	beginning	beginning	NOUN
ftr-460	441	14	of	of	ADP
ftr-460	441	15	the	the	DET
ftr-460	441	16	second	second	ADJ
ftr-460	441	17	year	year	NOUN
ftr-460	441	18	,	,	PUNCT
ftr-460	441	19	after	after	SCONJ
ftr-460	441	20	its	its	PRON
ftr-460	441	21	tax	tax	NOUN
ftr-460	441	22	basis	basis	NOUN
ftr-460	441	23	and	and	CCONJ
ftr-460	441	24	book	book	NOUN
ftr-460	441	25	value	value	NOUN
ftr-460	441	26	have	have	AUX
ftr-460	441	27	been	be	AUX
ftr-460	441	28	reduced	reduce	VERB
ftr-460	441	29	to	to	ADP
ftr-460	441	30	zero	zero	NUM
ftr-460	441	31	by	by	ADP
ftr-460	441	32	depreciation	depreciation	NOUN
ftr-460	441	33	for	for	ADP
ftr-460	441	34	the	the	DET
ftr-460	441	35	first	first	ADJ
ftr-460	441	36	year	year	NOUN
ftr-460	441	37	.	.	PUNCT
ftr-460	442	1	assume	assume	VERB
ftr-460	442	2	that	that	SCONJ
ftr-460	442	3	rather	rather	ADV
ftr-460	442	4	than	than	ADP
ftr-460	442	5	selling	sell	VERB
ftr-460	442	6	the	the	DET
ftr-460	442	7	property	property	NOUN
ftr-460	442	8	,	,	PUNCT
ftr-460	442	9	the	the	DET
ftr-460	442	10	cd	cd	PROPN
ftr-460	442	11	partnership	partnership	NOUN
ftr-460	442	12	uses	use	VERB
ftr-460	442	13	it	it	PRON
ftr-460	442	14	for	for	ADP
ftr-460	442	15	its	its	PRON
ftr-460	442	16	entire	entire	ADJ
ftr-460	442	17	useful	useful	ADJ
ftr-460	442	18	life	life	NOUN
ftr-460	442	19	,	,	PUNCT
ftr-460	442	20	at	at	ADP
ftr-460	442	21	which	which	DET
ftr-460	442	22	point	point	NOUN
ftr-460	442	23	its	its	PRON
ftr-460	442	24	value	value	NOUN
ftr-460	442	25	is	be	AUX
ftr-460	442	26	zero	zero	NUM
ftr-460	442	27	.	.	PUNCT
ftr-460	443	1	under	under	ADP
ftr-460	443	2	the	the	DET
ftr-460	443	3	traditional	traditional	ADJ
ftr-460	443	4	method	method	NOUN
ftr-460	443	5	,	,	PUNCT
ftr-460	443	6	the	the	DET
ftr-460	443	7	ceiling	ceiling	NOUN
ftr-460	443	8	rule	rule	NOUN
ftr-460	443	9	limits	limit	VERB
ftr-460	443	10	the	the	DET
ftr-460	443	11	allocations	allocation	NOUN
ftr-460	443	12	for	for	ADP
ftr-460	443	13	year	year	NOUN
ftr-460	443	14	one	one	NUM
ftr-460	443	15	,	,	PUNCT
ftr-460	443	16	creating	create	VERB
ftr-460	443	17	a	a	DET
ftr-460	443	18	tax	tax	NOUN
ftr-460	443	19	/	/	SYM
ftr-460	443	20	book	book	NOUN
ftr-460	443	21	disparity	disparity	NOUN
ftr-460	443	22	,	,	PUNCT
ftr-460	443	23	because	because	SCONJ
ftr-460	443	24	there	there	PRON
ftr-460	443	25	is	be	VERB
ftr-460	443	26	insufficient	insufficient	ADJ
ftr-460	443	27	tax	tax	NOUN
ftr-460	443	28	depreciation	depreciation	NOUN
ftr-460	443	29	to	to	PART
ftr-460	443	30	match	match	VERB
ftr-460	443	31	the	the	DET
ftr-460	443	32	noncontributor	noncontributor	NOUN
ftr-460	443	33	's	's	PART
ftr-460	443	34	(	(	PUNCT
ftr-460	443	35	d	d	NOUN
ftr-460	443	36	's	's	PART
ftr-460	443	37	)	)	PUNCT
ftr-460	443	38	book	book	NOUN
ftr-460	443	39	depreciation	depreciation	NOUN
ftr-460	443	40	.	.	PUNCT
ftr-460	444	1	as	as	SCONJ
ftr-460	444	2	the	the	DET
ftr-460	444	3	property	property	NOUN
ftr-460	444	4	produces	produce	VERB
ftr-460	444	5	income	income	NOUN
ftr-460	444	6	over	over	ADP
ftr-460	444	7	its	its	PRON
ftr-460	444	8	useful	useful	ADJ
ftr-460	444	9	life	life	NOUN
ftr-460	444	10	,	,	PUNCT
ftr-460	444	11	d	d	NOUN
ftr-460	444	12	will	will	AUX
ftr-460	444	13	include	include	VERB
ftr-460	444	14	one	one	NUM
ftr-460	444	15	half	half	NOUN
ftr-460	444	16	of	of	ADP
ftr-460	444	17	the	the	DET
ftr-460	444	18	income	income	NOUN
ftr-460	444	19	from	from	ADP
ftr-460	444	20	the	the	DET
ftr-460	444	21	property	property	NOUN
ftr-460	444	22	without	without	ADP
ftr-460	444	23	any	any	DET
ftr-460	444	24	offsetting	offset	VERB
ftr-460	444	25	deduction	deduction	NOUN
ftr-460	444	26	for	for	ADP
ftr-460	444	27	d	d	PROPN
ftr-460	444	28	's	's	PART
ftr-460	444	29	investment	investment	NOUN
ftr-460	444	30	in	in	ADP
ftr-460	444	31	the	the	DET
ftr-460	444	32	property	property	NOUN
ftr-460	444	33	.	.	PUNCT
ftr-460	445	1	the	the	DET
ftr-460	445	2	effect	effect	NOUN
ftr-460	445	3	of	of	ADP
ftr-460	445	4	the	the	DET
ftr-460	445	5	ceiling	ceiling	NOUN
ftr-460	445	6	rule	rule	NOUN
ftr-460	445	7	,	,	PUNCT
ftr-460	445	8	therefore	therefore	ADV
ftr-460	445	9	,	,	PUNCT
ftr-460	445	10	is	be	AUX
ftr-460	445	11	to	to	PART
ftr-460	445	12	deny	deny	VERB
ftr-460	445	13	to	to	ADP
ftr-460	445	14	d	d	NOUN
ftr-460	445	15	cost	cost	NOUN
ftr-460	445	16	recovery	recovery	NOUN
ftr-460	445	17	deductions	deduction	NOUN
ftr-460	445	18	for	for	ADP
ftr-460	445	19	$	$	SYM
ftr-460	445	20	4,000	4,000	NUM
ftr-460	445	21	of	of	ADP
ftr-460	445	22	its	its	PRON
ftr-460	445	23	investment	investment	NOUN
ftr-460	445	24	in	in	ADP
ftr-460	445	25	the	the	DET
ftr-460	445	26	property	property	NOUN
ftr-460	445	27	,	,	PUNCT
ftr-460	445	28	thereby	thereby	ADV
ftr-460	445	29	shifting	shift	VERB
ftr-460	445	30	$	$	SYM
ftr-460	445	31	4,000	4,000	NUM
ftr-460	445	32	of	of	ADP
ftr-460	445	33	the	the	DET
ftr-460	445	34	built	build	VERB
ftr-460	445	35	-	-	PUNCT
ftr-460	445	36	in	in	ADP
ftr-460	445	37	gain	gain	NOUN
ftr-460	445	38	from	from	ADP
ftr-460	445	39	c	c	PROPN
ftr-460	445	40	to	to	ADP
ftr-460	445	41	d.	d.	PROPN
ftr-460	445	42	unlike	unlike	ADP
ftr-460	445	43	the	the	DET
ftr-460	445	44	example	example	NOUN
ftr-460	445	45	in	in	ADP
ftr-460	445	46	the	the	DET
ftr-460	445	47	regulations	regulation	NOUN
ftr-460	445	48	,	,	PUNCT
ftr-460	445	49	however	however	ADV
ftr-460	445	50	,	,	PUNCT
ftr-460	445	51	the	the	DET
ftr-460	445	52	shift	shift	NOUN
ftr-460	445	53	of	of	ADP
ftr-460	445	54	income	income	NOUN
ftr-460	445	55	to	to	ADP
ftr-460	445	56	d	d	PROPN
ftr-460	445	57	occurs	occur	VERB
ftr-460	445	58	over	over	ADP
ftr-460	445	59	the	the	DET
ftr-460	445	60	life	life	NOUN
ftr-460	445	61	of	of	ADP
ftr-460	445	62	the	the	DET
ftr-460	445	63	property	property	NOUN
ftr-460	445	64	,	,	PUNCT
ftr-460	445	65	not	not	PART
ftr-460	445	66	entirely	entirely	ADV
ftr-460	445	67	in	in	ADP
ftr-460	445	68	the	the	DET
ftr-460	445	69	year	year	NOUN
ftr-460	445	70	immediately	immediately	ADV
ftr-460	445	71	following	follow	VERB
ftr-460	445	72	the	the	DET
ftr-460	445	73	contribution	contribution	NOUN
ftr-460	445	74	.	.	PUNCT
ftr-460	446	1	does	do	AUX
ftr-460	446	2	this	this	DET
ftr-460	446	3	variation	variation	NOUN
ftr-460	446	4	on	on	ADP
ftr-460	446	5	the	the	DET
ftr-460	446	6	facts	fact	NOUN
ftr-460	446	7	invoke	invoke	VERB
ftr-460	446	8	the	the	DET
ftr-460	446	9	anti	anti	ADJ
ftr-460	446	10	-	-	ADJ
ftr-460	446	11	abuse	abuse	ADJ
ftr-460	446	12	rule	rule	NOUN
ftr-460	446	13	?	?	PUNCT
ftr-460	447	1	contrary	contrary	ADJ
ftr-460	447	2	to	to	ADP
ftr-460	447	3	the	the	DET
ftr-460	447	4	view	view	NOUN
ftr-460	447	5	of	of	ADP
ftr-460	447	6	some	some	DET
ftr-460	447	7	commentators,54	commentators,54	NOUN
ftr-460	447	8	i	i	PRON
ftr-460	447	9	do	do	AUX
ftr-460	447	10	not	not	PART
ftr-460	447	11	believe	believe	VERB
ftr-460	447	12	it	it	PRON
ftr-460	447	13	should	should	AUX
ftr-460	447	14	.	.	PUNCT
ftr-460	448	1	53	53	NUM
ftr-460	448	2	.	.	PUNCT
ftr-460	449	1	in	in	ADP
ftr-460	449	2	response	response	NOUN
ftr-460	449	3	to	to	ADP
ftr-460	449	4	a	a	DET
ftr-460	449	5	comment	comment	NOUN
ftr-460	449	6	suggesting	suggest	VERB
ftr-460	449	7	that	that	SCONJ
ftr-460	449	8	the	the	DET
ftr-460	449	9	remedial	remedial	ADJ
ftr-460	449	10	allocation	allocation	NOUN
ftr-460	449	11	method	method	NOUN
ftr-460	449	12	be	be	AUX
ftr-460	449	13	used	use	VERB
ftr-460	449	14	as	as	ADP
ftr-460	449	15	a	a	DET
ftr-460	449	16	baseline	baseline	NOUN
ftr-460	449	17	,	,	PUNCT
ftr-460	449	18	the	the	DET
ftr-460	449	19	preamble	preamble	NOUN
ftr-460	449	20	to	to	ADP
ftr-460	449	21	the	the	DET
ftr-460	449	22	1994	1994	NUM
ftr-460	449	23	regulations	regulation	NOUN
ftr-460	449	24	states	state	NOUN
ftr-460	449	25	:	:	PUNCT
ftr-460	449	26	"	"	PUNCT
ftr-460	449	27	[	[	X
ftr-460	449	28	tlhe	tlhe	NOUN
ftr-460	449	29	irs	irs	PROPN
ftr-460	449	30	and	and	CCONJ
ftr-460	449	31	treasury	treasury	PROPN
ftr-460	449	32	believe	believe	VERB
ftr-460	449	33	that	that	SCONJ
ftr-460	449	34	it	it	PRON
ftr-460	449	35	would	would	AUX
ftr-460	449	36	be	be	AUX
ftr-460	449	37	inappropriate	inappropriate	ADJ
ftr-460	449	38	to	to	PART
ftr-460	449	39	adopt	adopt	VERB
ftr-460	449	40	the	the	DET
ftr-460	449	41	remedial	remedial	ADJ
ftr-460	449	42	allocation	allocation	NOUN
ftr-460	449	43	method	method	NOUN
ftr-460	449	44	as	as	ADP
ftr-460	449	45	a	a	DET
ftr-460	449	46	baseline	baseline	NOUN
ftr-460	449	47	for	for	ADP
ftr-460	449	48	measuring	measure	VERB
ftr-460	449	49	whether	whether	SCONJ
ftr-460	449	50	the	the	DET
ftr-460	449	51	partners	partner	NOUN
ftr-460	449	52	'	'	PART
ftr-460	449	53	aggregate	aggregate	ADJ
ftr-460	449	54	tax	tax	NOUN
ftr-460	449	55	liability	liability	NOUN
ftr-460	449	56	has	have	AUX
ftr-460	449	57	been	be	AUX
ftr-460	449	58	reduced	reduce	VERB
ftr-460	449	59	.	.	PUNCT
ftr-460	450	1	such	such	DET
ftr-460	450	2	a	a	DET
ftr-460	450	3	baseline	baseline	NOUN
ftr-460	450	4	would	would	AUX
ftr-460	450	5	make	make	VERB
ftr-460	450	6	the	the	DET
ftr-460	450	7	remedial	remedial	ADJ
ftr-460	450	8	allocation	allocation	NOUN
ftr-460	450	9	method	method	NOUN
ftr-460	450	10	preeminent	preeminent	NOUN
ftr-460	450	11	,	,	PUNCT
ftr-460	450	12	undercutting	undercut	VERB
ftr-460	450	13	its	its	PRON
ftr-460	450	14	elective	elective	ADJ
ftr-460	450	15	nature	nature	NOUN
ftr-460	450	16	.	.	PUNCT
ftr-460	450	17	"	"	PUNCT
ftr-460	451	1	t.d	t.d	PROPN
ftr-460	451	2	.	.	PROPN
ftr-460	451	3	8585	8585	NUM
ftr-460	451	4	,	,	PUNCT
ftr-460	451	5	supra	supra	PROPN
ftr-460	451	6	note	note	PROPN
ftr-460	451	7	26	26	NUM
ftr-460	451	8	,	,	PUNCT
ftr-460	451	9	at	at	ADP
ftr-460	451	10	121	121	NUM
ftr-460	451	11	.	.	PUNCT
ftr-460	452	1	54	54	NUM
ftr-460	452	2	.	.	PUNCT
ftr-460	453	1	see	see	VERB
ftr-460	453	2	mckee	mckee	PROPN
ftr-460	453	3	et	et	PROPN
ftr-460	453	4	al	al	PROPN
ftr-460	453	5	.	.	PROPN
ftr-460	453	6	,	,	PUNCT
ftr-460	453	7	supra	supra	PROPN
ftr-460	453	8	note	note	PROPN
ftr-460	453	9	49	49	NUM
ftr-460	453	10	,	,	PUNCT
ftr-460	453	11	1	1	NUM
ftr-460	453	12	10.0413][b	10.0413][b	NUM
ftr-460	453	13	]	]	PUNCT
ftr-460	453	14	,	,	PUNCT
ftr-460	453	15	at	at	ADP
ftr-460	453	16	510	510	NUM
ftr-460	453	17	-	-	SYM
ftr-460	453	18	55	55	NUM
ftr-460	453	19	(	(	PUNCT
ftr-460	453	20	supp	supp	PROPN
ftr-460	453	21	.	.	PUNCT
ftr-460	453	22	19951	19951	NUM
ftr-460	453	23	.	.	PUNCT
ftr-460	454	1	19961	19961	NUM
ftr-460	454	2	florida	florida	PROPN
ftr-460	454	3	tax	tax	NOUN
ftr-460	454	4	review	review	NOUN
ftr-460	454	5	the	the	DET
ftr-460	454	6	anti	anti	NOUN
ftr-460	454	7	-	-	NOUN
ftr-460	454	8	abuse	abuse	NOUN
ftr-460	454	9	applies	apply	VERB
ftr-460	454	10	only	only	ADV
ftr-460	454	11	if	if	SCONJ
ftr-460	454	12	tax	tax	NOUN
ftr-460	454	13	items	item	NOUN
ftr-460	454	14	are	be	AUX
ftr-460	454	15	allocated	allocate	VERB
ftr-460	454	16	"	"	PUNCT
ftr-460	454	17	with	with	ADP
ftr-460	454	18	a	a	DET
ftr-460	454	19	view	view	NOUN
ftr-460	454	20	"	"	PUNCT
ftr-460	454	21	to	to	ADP
ftr-460	454	22	reducing	reduce	VERB
ftr-460	454	23	the	the	DET
ftr-460	454	24	present	present	ADJ
ftr-460	454	25	value	value	NOUN
ftr-460	454	26	of	of	ADP
ftr-460	454	27	the	the	DET
ftr-460	454	28	partners	partner	NOUN
ftr-460	454	29	'	'	PART
ftr-460	454	30	taxes	taxis	NOUN
ftr-460	454	31	by	by	ADP
ftr-460	454	32	shifting	shift	VERB
ftr-460	454	33	built	build	VERB
ftr-460	454	34	-	-	PUNCT
ftr-460	454	35	in	in	ADP
ftr-460	454	36	gain	gain	NOUN
ftr-460	454	37	or	or	CCONJ
ftr-460	454	38	loss.55	loss.55	NOUN
ftr-460	454	39	in	in	ADP
ftr-460	454	40	example	example	NOUN
ftr-460	454	41	2	2	NUM
ftr-460	454	42	,	,	PUNCT
ftr-460	454	43	the	the	DET
ftr-460	454	44	proscribed	proscribe	VERB
ftr-460	454	45	"	"	PUNCT
ftr-460	454	46	view	view	NOUN
ftr-460	454	47	"	"	PUNCT
ftr-460	454	48	is	be	AUX
ftr-460	454	49	described	describe	VERB
ftr-460	454	50	as	as	ADP
ftr-460	454	51	an	an	DET
ftr-460	454	52	intention	intention	NOUN
ftr-460	454	53	to	to	PART
ftr-460	454	54	take	take	VERB
ftr-460	454	55	advantage	advantage	NOUN
ftr-460	454	56	of	of	ADP
ftr-460	454	57	the	the	DET
ftr-460	454	58	disparity	disparity	NOUN
ftr-460	454	59	between	between	ADP
ftr-460	454	60	the	the	DET
ftr-460	454	61	property	property	NOUN
ftr-460	454	62	's	's	PART
ftr-460	454	63	remaining	remain	VERB
ftr-460	454	64	recovery	recovery	NOUN
ftr-460	454	65	period	period	NOUN
ftr-460	454	66	and	and	CCONJ
ftr-460	454	67	its	its	PRON
ftr-460	454	68	economic	economic	ADJ
ftr-460	454	69	life	life	NOUN
ftr-460	454	70	.	.	PUNCT
ftr-460	455	1	the	the	DET
ftr-460	455	2	advantage	advantage	NOUN
ftr-460	455	3	derived	derive	VERB
ftr-460	455	4	from	from	ADP
ftr-460	455	5	the	the	DET
ftr-460	455	6	disparity	disparity	NOUN
ftr-460	455	7	is	be	AUX
ftr-460	455	8	not	not	PART
ftr-460	455	9	the	the	DET
ftr-460	455	10	fact	fact	NOUN
ftr-460	455	11	of	of	ADP
ftr-460	455	12	the	the	DET
ftr-460	455	13	ceiling	ceiling	NOUN
ftr-460	455	14	rule	rule	NOUN
ftr-460	455	15	shift	shift	NOUN
ftr-460	455	16	of	of	ADP
ftr-460	455	17	income	income	NOUN
ftr-460	455	18	,	,	PUNCT
ftr-460	455	19	but	but	CCONJ
ftr-460	455	20	the	the	DET
ftr-460	455	21	timing	timing	NOUN
ftr-460	455	22	of	of	ADP
ftr-460	455	23	the	the	DET
ftr-460	455	24	shift	shift	NOUN
ftr-460	455	25	.	.	PUNCT
ftr-460	456	1	and	and	CCONJ
ftr-460	456	2	,	,	PUNCT
ftr-460	456	3	it	it	PRON
ftr-460	456	4	is	be	AUX
ftr-460	456	5	not	not	PART
ftr-460	456	6	the	the	DET
ftr-460	456	7	ceiling	ceiling	NOUN
ftr-460	456	8	rule	rule	NOUN
ftr-460	456	9	that	that	PRON
ftr-460	456	10	provides	provide	VERB
ftr-460	456	11	the	the	DET
ftr-460	456	12	abusive	abusive	ADJ
ftr-460	456	13	result	result	NOUN
ftr-460	456	14	,	,	PUNCT
ftr-460	456	15	but	but	CCONJ
ftr-460	456	16	the	the	DET
ftr-460	456	17	capital	capital	NOUN
ftr-460	456	18	accounting	accounting	NOUN
ftr-460	456	19	rules	rule	NOUN
ftr-460	456	20	dealing	deal	VERB
ftr-460	456	21	with	with	ADP
ftr-460	456	22	cost	cost	NOUN
ftr-460	456	23	recovery	recovery	NOUN
ftr-460	456	24	,	,	PUNCT
ftr-460	456	25	for	for	ADP
ftr-460	456	26	it	it	PRON
ftr-460	456	27	is	be	AUX
ftr-460	456	28	those	those	DET
ftr-460	456	29	rules	rule	NOUN
ftr-460	456	30	that	that	PRON
ftr-460	456	31	define	define	VERB
ftr-460	456	32	the	the	DET
ftr-460	456	33	extent	extent	NOUN
ftr-460	456	34	of	of	ADP
ftr-460	456	35	the	the	DET
ftr-460	456	36	tax	tax	NOUN
ftr-460	456	37	/	/	SYM
ftr-460	456	38	book	book	NOUN
ftr-460	456	39	disparity	disparity	NOUN
ftr-460	456	40	.	.	PUNCT
ftr-460	457	1	disregarding	disregard	VERB
ftr-460	457	2	the	the	DET
ftr-460	457	3	plan	plan	NOUN
ftr-460	457	4	to	to	PART
ftr-460	457	5	sell	sell	VERB
ftr-460	457	6	the	the	DET
ftr-460	457	7	property	property	NOUN
ftr-460	457	8	at	at	ADP
ftr-460	457	9	the	the	DET
ftr-460	457	10	beginning	beginning	NOUN
ftr-460	457	11	of	of	ADP
ftr-460	457	12	year	year	NOUN
ftr-460	457	13	two	two	NUM
ftr-460	457	14	,	,	PUNCT
ftr-460	457	15	the	the	DET
ftr-460	457	16	example	example	NOUN
ftr-460	457	17	merely	merely	ADV
ftr-460	457	18	illustrates	illustrate	VERB
ftr-460	457	19	a	a	DET
ftr-460	457	20	garden	garden	NOUN
ftr-460	457	21	-	-	PUNCT
ftr-460	457	22	variety	variety	NOUN
ftr-460	457	23	ceiling	ceiling	NOUN
ftr-460	457	24	rule	rule	NOUN
ftr-460	457	25	shift	shift	NOUN
ftr-460	457	26	;	;	PUNCT
ftr-460	457	27	absent	absent	ADJ
ftr-460	457	28	an	an	DET
ftr-460	457	29	acceleration	acceleration	NOUN
ftr-460	457	30	of	of	ADP
ftr-460	457	31	that	that	DET
ftr-460	457	32	shift	shift	NOUN
ftr-460	457	33	through	through	ADP
ftr-460	457	34	sale	sale	NOUN
ftr-460	457	35	,	,	PUNCT
ftr-460	457	36	the	the	DET
ftr-460	457	37	partners	partner	NOUN
ftr-460	457	38	have	have	AUX
ftr-460	457	39	not	not	PART
ftr-460	457	40	taken	take	VERB
ftr-460	457	41	advantage	advantage	NOUN
ftr-460	457	42	of	of	ADP
ftr-460	457	43	the	the	DET
ftr-460	457	44	difference	difference	NOUN
ftr-460	457	45	between	between	ADP
ftr-460	457	46	the	the	DET
ftr-460	457	47	cost	cost	NOUN
ftr-460	457	48	recovery	recovery	NOUN
ftr-460	457	49	period	period	NOUN
ftr-460	457	50	and	and	CCONJ
ftr-460	457	51	the	the	DET
ftr-460	457	52	useful	useful	ADJ
ftr-460	457	53	life	life	NOUN
ftr-460	457	54	of	of	ADP
ftr-460	457	55	the	the	DET
ftr-460	457	56	property	property	NOUN
ftr-460	457	57	.	.	PUNCT
ftr-460	458	1	the	the	DET
ftr-460	458	2	planned	plan	VERB
ftr-460	458	3	sale	sale	NOUN
ftr-460	458	4	does	do	AUX
ftr-460	458	5	not	not	PART
ftr-460	458	6	cause	cause	VERB
ftr-460	458	7	the	the	DET
ftr-460	458	8	ceiling	ceiling	NOUN
ftr-460	458	9	rule	rule	NOUN
ftr-460	458	10	shift	shift	NOUN
ftr-460	458	11	;	;	PUNCT
ftr-460	458	12	it	it	PRON
ftr-460	458	13	merely	merely	ADV
ftr-460	458	14	accelerates	accelerate	VERB
ftr-460	458	15	the	the	DET
ftr-460	458	16	shift	shift	NOUN
ftr-460	458	17	.	.	PUNCT
ftr-460	459	1	had	have	AUX
ftr-460	459	2	the	the	DET
ftr-460	459	3	treasury	treasury	NOUN
ftr-460	459	4	viewed	view	VERB
ftr-460	459	5	the	the	DET
ftr-460	459	6	shift	shift	NOUN
ftr-460	459	7	alone	alone	ADV
ftr-460	459	8	as	as	ADP
ftr-460	459	9	abusive	abusive	ADJ
ftr-460	459	10	,	,	PUNCT
ftr-460	459	11	the	the	DET
ftr-460	459	12	sale	sale	NOUN
ftr-460	459	13	would	would	AUX
ftr-460	459	14	serve	serve	VERB
ftr-460	459	15	no	no	DET
ftr-460	459	16	purpose	purpose	NOUN
ftr-460	459	17	to	to	ADP
ftr-460	459	18	the	the	DET
ftr-460	459	19	example	example	NOUN
ftr-460	459	20	.	.	PUNCT
ftr-460	460	1	the	the	DET
ftr-460	460	2	effect	effect	NOUN
ftr-460	460	3	of	of	ADP
ftr-460	460	4	including	include	VERB
ftr-460	460	5	the	the	DET
ftr-460	460	6	sale	sale	NOUN
ftr-460	460	7	in	in	ADP
ftr-460	460	8	the	the	DET
ftr-460	460	9	facts	fact	NOUN
ftr-460	460	10	of	of	ADP
ftr-460	460	11	the	the	DET
ftr-460	460	12	example	example	NOUN
ftr-460	460	13	is	be	AUX
ftr-460	460	14	,	,	PUNCT
ftr-460	460	15	therefore	therefore	ADV
ftr-460	460	16	,	,	PUNCT
ftr-460	460	17	to	to	PART
ftr-460	460	18	limit	limit	VERB
ftr-460	460	19	the	the	DET
ftr-460	460	20	scope	scope	NOUN
ftr-460	460	21	of	of	ADP
ftr-460	460	22	the	the	DET
ftr-460	460	23	anti	anti	ADJ
ftr-460	460	24	-	-	ADJ
ftr-460	460	25	abuse	abuse	ADJ
ftr-460	460	26	rule	rule	NOUN
ftr-460	460	27	to	to	ADP
ftr-460	460	28	those	those	DET
ftr-460	460	29	situations	situation	NOUN
ftr-460	460	30	where	where	SCONJ
ftr-460	460	31	ceiling	ceiling	NOUN
ftr-460	460	32	rule	rule	NOUN
ftr-460	460	33	shifts	shift	NOUN
ftr-460	460	34	are	be	AUX
ftr-460	460	35	accelerated	accelerate	VERB
ftr-460	460	36	and	and	CCONJ
ftr-460	460	37	not	not	PART
ftr-460	460	38	allowed	allow	VERB
ftr-460	460	39	to	to	PART
ftr-460	460	40	occur	occur	VERB
ftr-460	460	41	over	over	ADP
ftr-460	460	42	the	the	DET
ftr-460	460	43	life	life	NOUN
ftr-460	460	44	of	of	ADP
ftr-460	460	45	the	the	DET
ftr-460	460	46	property	property	NOUN
ftr-460	460	47	.	.	PUNCT
ftr-460	461	1	had	have	AUX
ftr-460	461	2	the	the	DET
ftr-460	461	3	treasury	treasury	NOUN
ftr-460	461	4	wished	wish	VERB
ftr-460	461	5	to	to	PART
ftr-460	461	6	extend	extend	VERB
ftr-460	461	7	the	the	DET
ftr-460	461	8	reach	reach	NOUN
ftr-460	461	9	of	of	ADP
ftr-460	461	10	the	the	DET
ftr-460	461	11	anti	anti	ADJ
ftr-460	461	12	-	-	ADJ
ftr-460	461	13	abuse	abuse	ADJ
ftr-460	461	14	rule	rule	NOUN
ftr-460	461	15	to	to	ADP
ftr-460	461	16	all	all	DET
ftr-460	461	17	ceiling	ceiling	NOUN
ftr-460	461	18	rule	rule	NOUN
ftr-460	461	19	shifts	shift	NOUN
ftr-460	461	20	of	of	ADP
ftr-460	461	21	income	income	NOUN
ftr-460	461	22	to	to	PART
ftr-460	461	23	lower	low	ADJ
ftr-460	461	24	bracket	bracket	NOUN
ftr-460	461	25	taxpayers	taxpayer	NOUN
ftr-460	461	26	,	,	PUNCT
ftr-460	461	27	example	example	NOUN
ftr-460	461	28	2	2	NUM
ftr-460	461	29	could	could	AUX
ftr-460	461	30	have	have	AUX
ftr-460	461	31	been	be	AUX
ftr-460	461	32	significantly	significantly	ADV
ftr-460	461	33	simpler	simple	ADJ
ftr-460	461	34	.	.	PUNCT
ftr-460	462	1	true	true	ADJ
ftr-460	462	2	,	,	PUNCT
ftr-460	462	3	even	even	ADV
ftr-460	462	4	if	if	SCONJ
ftr-460	462	5	the	the	DET
ftr-460	462	6	property	property	NOUN
ftr-460	462	7	is	be	AUX
ftr-460	462	8	not	not	PART
ftr-460	462	9	sold	sell	VERB
ftr-460	462	10	,	,	PUNCT
ftr-460	462	11	the	the	DET
ftr-460	462	12	shift	shift	NOUN
ftr-460	462	13	reduces	reduce	VERB
ftr-460	462	14	the	the	DET
ftr-460	462	15	present	present	ADJ
ftr-460	462	16	value	value	NOUN
ftr-460	462	17	of	of	ADP
ftr-460	462	18	the	the	DET
ftr-460	462	19	partners	partner	NOUN
ftr-460	462	20	'	'	PART
ftr-460	462	21	aggregate	aggregate	ADJ
ftr-460	462	22	tax	tax	NOUN
ftr-460	462	23	liability	liability	NOUN
ftr-460	462	24	below	below	ADP
ftr-460	462	25	that	that	PRON
ftr-460	462	26	which	which	PRON
ftr-460	462	27	it	it	PRON
ftr-460	462	28	would	would	AUX
ftr-460	462	29	have	have	AUX
ftr-460	462	30	been	be	AUX
ftr-460	462	31	had	have	VERB
ftr-460	462	32	there	there	PRON
ftr-460	462	33	been	be	AUX
ftr-460	462	34	no	no	DET
ftr-460	462	35	ceiling	ceiling	NOUN
ftr-460	462	36	limitation	limitation	NOUN
ftr-460	462	37	(	(	PUNCT
ftr-460	462	38	i.e.	i.e.	X
ftr-460	462	39	,	,	PUNCT
ftr-460	462	40	had	have	AUX
ftr-460	462	41	they	they	PRON
ftr-460	462	42	used	use	VERB
ftr-460	462	43	the	the	DET
ftr-460	462	44	remedial	remedial	ADJ
ftr-460	462	45	allocation	allocation	NOUN
ftr-460	462	46	method	method	NOUN
ftr-460	462	47	)	)	PUNCT
ftr-460	462	48	.	.	PUNCT
ftr-460	463	1	but	but	CCONJ
ftr-460	463	2	,	,	PUNCT
ftr-460	463	3	to	to	PART
ftr-460	463	4	find	find	VERB
ftr-460	463	5	that	that	SCONJ
ftr-460	463	6	abusive	abusive	ADJ
ftr-460	463	7	is	be	AUX
ftr-460	463	8	anomalous	anomalous	ADJ
ftr-460	463	9	.	.	PUNCT
ftr-460	464	1	how	how	SCONJ
ftr-460	464	2	can	can	AUX
ftr-460	464	3	taxpayers	taxpayer	NOUN
ftr-460	464	4	be	be	AUX
ftr-460	464	5	penalized	penalize	VERB
ftr-460	464	6	for	for	ADP
ftr-460	464	7	not	not	PART
ftr-460	464	8	electing	elect	VERB
ftr-460	464	9	a	a	DET
ftr-460	464	10	method	method	NOUN
ftr-460	464	11	that	that	SCONJ
ftr-460	464	12	treasury	treasury	PROPN
ftr-460	464	13	has	have	AUX
ftr-460	464	14	stated	state	VERB
ftr-460	464	15	it	it	PRON
ftr-460	464	16	lacks	lack	VERB
ftr-460	464	17	the	the	DET
ftr-460	464	18	power	power	NOUN
ftr-460	464	19	to	to	PART
ftr-460	464	20	impose	impose	VERB
ftr-460	464	21	?	?	PUNCT
ftr-460	465	1	to	to	PART
ftr-460	465	2	find	find	VERB
ftr-460	465	3	abuse	abuse	NOUN
ftr-460	465	4	in	in	ADP
ftr-460	465	5	this	this	DET
ftr-460	465	6	case	case	NOUN
ftr-460	465	7	would	would	AUX
ftr-460	465	8	be	be	AUX
ftr-460	465	9	nothing	nothing	PRON
ftr-460	465	10	more	more	ADJ
ftr-460	465	11	than	than	ADP
ftr-460	465	12	a	a	DET
ftr-460	465	13	back	back	NOUN
ftr-460	465	14	door	door	NOUN
ftr-460	465	15	repeal	repeal	NOUN
ftr-460	465	16	of	of	ADP
ftr-460	465	17	the	the	DET
ftr-460	465	18	ceiling	ceiling	NOUN
ftr-460	465	19	rule	rule	NOUN
ftr-460	465	20	.	.	PUNCT
ftr-460	466	1	thus	thus	ADV
ftr-460	466	2	,	,	PUNCT
ftr-460	466	3	the	the	DET
ftr-460	466	4	distinguishing	distinguish	VERB
ftr-460	466	5	feature	feature	NOUN
ftr-460	466	6	of	of	ADP
ftr-460	466	7	example	example	NOUN
ftr-460	466	8	2	2	NUM
ftr-460	466	9	appears	appear	VERB
ftr-460	466	10	to	to	PART
ftr-460	466	11	be	be	AUX
ftr-460	466	12	not	not	PART
ftr-460	466	13	the	the	DET
ftr-460	466	14	fact	fact	NOUN
ftr-460	466	15	of	of	ADP
ftr-460	466	16	a	a	DET
ftr-460	466	17	shift	shift	NOUN
ftr-460	466	18	of	of	ADP
ftr-460	466	19	income	income	NOUN
ftr-460	466	20	,	,	PUNCT
ftr-460	466	21	but	but	CCONJ
ftr-460	466	22	the	the	DET
ftr-460	466	23	timing	timing	NOUN
ftr-460	466	24	of	of	ADP
ftr-460	466	25	the	the	DET
ftr-460	466	26	shift	shift	NOUN
ftr-460	466	27	.	.	PUNCT
ftr-460	467	1	apparently	apparently	ADV
ftr-460	467	2	,	,	PUNCT
ftr-460	467	3	the	the	DET
ftr-460	467	4	prohibited	prohibit	VERB
ftr-460	467	5	abuse	abuse	NOUN
ftr-460	467	6	occurs	occur	VERB
ftr-460	467	7	where	where	SCONJ
ftr-460	467	8	the	the	DET
ftr-460	467	9	parties	party	NOUN
ftr-460	467	10	arrange	arrange	VERB
ftr-460	467	11	the	the	DET
ftr-460	467	12	transaction	transaction	NOUN
ftr-460	467	13	with	with	ADP
ftr-460	467	14	a	a	DET
ftr-460	467	15	plan	plan	NOUN
ftr-460	467	16	to	to	PART
ftr-460	467	17	accelerate	accelerate	VERB
ftr-460	467	18	the	the	DET
ftr-460	467	19	shift	shift	NOUN
ftr-460	467	20	of	of	ADP
ftr-460	467	21	income	income	NOUN
ftr-460	467	22	.	.	PUNCT
ftr-460	468	1	in	in	ADP
ftr-460	468	2	this	this	DET
ftr-460	468	3	example	example	NOUN
ftr-460	468	4	,	,	PUNCT
ftr-460	468	5	the	the	DET
ftr-460	468	6	event	event	NOUN
ftr-460	468	7	accelerating	accelerate	VERB
ftr-460	468	8	the	the	DET
ftr-460	468	9	shift	shift	NOUN
ftr-460	468	10	is	be	AUX
ftr-460	468	11	the	the	DET
ftr-460	468	12	sale	sale	NOUN
ftr-460	468	13	,	,	PUNCT
ftr-460	468	14	and	and	CCONJ
ftr-460	468	15	the	the	DET
ftr-460	468	16	partners	partner	NOUN
ftr-460	468	17	could	could	AUX
ftr-460	468	18	have	have	AUX
ftr-460	468	19	avoided	avoid	VERB
ftr-460	468	20	the	the	DET
ftr-460	468	21	anti	anti	ADJ
ftr-460	468	22	-	-	ADJ
ftr-460	468	23	abuse	abuse	ADJ
ftr-460	468	24	rule	rule	NOUN
ftr-460	468	25	by	by	ADP
ftr-460	468	26	allocating	allocate	VERB
ftr-460	468	27	the	the	DET
ftr-460	468	28	gain	gain	NOUN
ftr-460	468	29	on	on	ADP
ftr-460	468	30	sale	sale	NOUN
ftr-460	468	31	to	to	ADP
ftr-460	468	32	the	the	DET
ftr-460	468	33	contributing	contribute	VERB
ftr-460	468	34	partner.56	partner.56	NOUN
ftr-460	468	35	in	in	ADP
ftr-460	468	36	addition	addition	NOUN
ftr-460	468	37	,	,	PUNCT
ftr-460	468	38	the	the	DET
ftr-460	468	39	55	55	NUM
ftr-460	468	40	.	.	PUNCT
ftr-460	469	1	reg	reg	NOUN
ftr-460	469	2	.	.	PUNCT
ftr-460	470	1	§	§	PROPN
ftr-460	470	2	1.704	1.704	NUM
ftr-460	470	3	-	-	NUM
ftr-460	470	4	3(a)(10	3(a)(10	NUM
ftr-460	470	5	)	)	PUNCT
ftr-460	470	6	.	.	PUNCT
ftr-460	471	1	56	56	NUM
ftr-460	471	2	.	.	PUNCT
ftr-460	472	1	just	just	ADV
ftr-460	472	2	when	when	SCONJ
ftr-460	472	3	the	the	DET
ftr-460	472	4	sale	sale	NOUN
ftr-460	472	5	must	must	AUX
ftr-460	472	6	occur	occur	VERB
ftr-460	472	7	to	to	PART
ftr-460	472	8	fall	fall	VERB
ftr-460	472	9	within	within	ADP
ftr-460	472	10	the	the	DET
ftr-460	472	11	anti	anti	ADJ
ftr-460	472	12	-	-	ADJ
ftr-460	472	13	abuse	abuse	ADJ
ftr-460	472	14	rule	rule	NOUN
ftr-460	472	15	is	be	AUX
ftr-460	472	16	unclear	unclear	ADJ
ftr-460	472	17	.	.	PUNCT
ftr-460	473	1	for	for	ADP
ftr-460	473	2	example	example	NOUN
ftr-460	473	3	,	,	PUNCT
ftr-460	473	4	should	should	AUX
ftr-460	473	5	the	the	DET
ftr-460	473	6	anti	anti	ADJ
ftr-460	473	7	-	-	ADJ
ftr-460	473	8	abuse	abuse	ADJ
ftr-460	473	9	rule	rule	NOUN
ftr-460	473	10	apply	apply	VERB
ftr-460	473	11	if	if	SCONJ
ftr-460	473	12	the	the	DET
ftr-460	473	13	partnership	partnership	NOUN
ftr-460	473	14	sells	sell	VERB
ftr-460	473	15	the	the	DET
ftr-460	473	16	land	land	NOUN
ftr-460	473	17	in	in	ADP
ftr-460	473	18	year	year	NOUN
ftr-460	473	19	three	three	NUM
ftr-460	473	20	,	,	PUNCT
ftr-460	473	21	rather	rather	ADV
ftr-460	473	22	than	than	ADP
ftr-460	473	23	year	year	NOUN
ftr-460	473	24	two	two	NUM
ftr-460	473	25	?	?	PUNCT
ftr-460	474	1	the	the	DET
ftr-460	474	2	answer	answer	NOUN
ftr-460	474	3	turns	turn	VERB
ftr-460	474	4	on	on	ADP
ftr-460	474	5	whether	whether	SCONJ
ftr-460	474	6	the	the	DET
ftr-460	474	7	reduction	reduction	NOUN
ftr-460	474	8	in	in	ADP
ftr-460	474	9	tax	tax	NOUN
ftr-460	474	10	is	be	AUX
ftr-460	474	11	"	"	PUNCT
ftr-460	474	12	substantial	substantial	ADJ
ftr-460	474	13	"	"	PUNCT
ftr-460	474	14	and	and	CCONJ
ftr-460	474	15	whether	whether	SCONJ
ftr-460	474	16	the	the	DET
ftr-460	474	17	requisite	requisite	ADJ
ftr-460	474	18	"	"	PUNCT
ftr-460	474	19	view	view	NOUN
ftr-460	474	20	"	"	PUNCT
ftr-460	474	21	exists	exist	VERB
ftr-460	474	22	(	(	PUNCT
ftr-460	474	23	i.e.	i.e.	X
ftr-460	474	24	,	,	PUNCT
ftr-460	474	25	whether	whether	SCONJ
ftr-460	474	26	the	the	DET
ftr-460	474	27	sale	sale	NOUN
ftr-460	474	28	in	in	ADP
ftr-460	474	29	year	year	NOUN
ftr-460	474	30	was	be	AUX
ftr-460	474	31	three	three	NUM
ftr-460	474	32	planned	planned	ADJ
ftr-460	474	33	and	and	CCONJ
ftr-460	474	34	sufficiently	sufficiently	ADV
ftr-460	474	35	definite	definite	ADJ
ftr-460	474	36	)	)	PUNCT
ftr-460	474	37	.	.	PUNCT
ftr-460	475	1	if	if	SCONJ
ftr-460	475	2	the	the	DET
ftr-460	475	3	useful	useful	ADJ
ftr-460	475	4	life	life	NOUN
ftr-460	475	5	of	of	ADP
ftr-460	475	6	the	the	DET
ftr-460	475	7	property	property	NOUN
ftr-460	475	8	is	be	AUX
ftr-460	475	9	10	10	NUM
ftr-460	475	10	years	year	NOUN
ftr-460	475	11	,	,	PUNCT
ftr-460	475	12	a	a	DET
ftr-460	475	13	sale	sale	NOUN
ftr-460	475	14	in	in	ADP
ftr-460	475	15	year	year	NOUN
ftr-460	475	16	three	three	NUM
ftr-460	475	17	might	might	AUX
ftr-460	475	18	well	well	ADV
ftr-460	475	19	result	result	VERB
ftr-460	475	20	in	in	ADP
ftr-460	475	21	a	a	DET
ftr-460	475	22	substantial	substantial	ADJ
ftr-460	475	23	reduction	reduction	NOUN
ftr-460	475	24	in	in	ADP
ftr-460	475	25	the	the	DET
ftr-460	475	26	present	present	ADJ
ftr-460	475	27	value	value	NOUN
ftr-460	475	28	of	of	ADP
ftr-460	475	29	aggregate	aggregate	ADJ
ftr-460	475	30	tax	tax	NOUN
ftr-460	475	31	liabilities	liability	NOUN
ftr-460	475	32	,	,	PUNCT
ftr-460	475	33	compared	compare	VERB
ftr-460	475	34	to	to	ADP
ftr-460	475	35	that	that	PRON
ftr-460	475	36	which	which	PRON
ftr-460	475	37	would	would	AUX
ftr-460	475	38	have	have	AUX
ftr-460	475	39	been	be	AUX
ftr-460	475	40	incurred	incur	VERB
ftr-460	475	41	had	have	VERB
ftr-460	475	42	the	the	DET
ftr-460	475	43	property	property	NOUN
ftr-460	475	44	been	be	AUX
ftr-460	475	45	held	hold	VERB
ftr-460	475	46	to	to	ADP
ftr-460	475	47	the	the	DET
ftr-460	475	48	end	end	NOUN
ftr-460	475	49	of	of	ADP
ftr-460	475	50	its	its	PRON
ftr-460	475	51	useful	useful	ADJ
ftr-460	475	52	life	life	NOUN
ftr-460	475	53	.	.	PUNCT
ftr-460	476	1	if	if	SCONJ
ftr-460	476	2	the	the	DET
ftr-460	476	3	[	[	X
ftr-460	476	4	vol	vol	NOUN
ftr-460	476	5	3:3	3:3	NUM
ftr-460	476	6	use	use	NOUN
ftr-460	476	7	and	and	CCONJ
ftr-460	476	8	abuse	abuse	NOUN
ftr-460	476	9	of	of	ADP
ftr-460	476	10	section	section	NOUN
ftr-460	476	11	704(c	704(c	PROPN
ftr-460	476	12	)	)	PUNCT
ftr-460	476	13	regulations	regulation	NOUN
ftr-460	476	14	require	require	VERB
ftr-460	476	15	that	that	SCONJ
ftr-460	476	16	the	the	DET
ftr-460	476	17	allocations	allocation	NOUN
ftr-460	476	18	be	be	AUX
ftr-460	476	19	made	make	VERB
ftr-460	476	20	"	"	PUNCT
ftr-460	476	21	with	with	ADP
ftr-460	476	22	a	a	DET
ftr-460	476	23	view	view	NOUN
ftr-460	476	24	"	"	PUNCT
ftr-460	476	25	to	to	ADP
ftr-460	476	26	taking	take	VERB
ftr-460	476	27	advantage	advantage	NOUN
ftr-460	476	28	of	of	ADP
ftr-460	476	29	the	the	DET
ftr-460	476	30	disparity	disparity	NOUN
ftr-460	476	31	between	between	ADP
ftr-460	476	32	recovery	recovery	NOUN
ftr-460	476	33	period	period	NOUN
ftr-460	476	34	and	and	CCONJ
ftr-460	476	35	useful	useful	ADJ
ftr-460	476	36	life	life	NOUN
ftr-460	476	37	.	.	PUNCT
ftr-460	477	1	it	it	PRON
ftr-460	477	2	thus	thus	ADV
ftr-460	477	3	appears	appear	VERB
ftr-460	477	4	that	that	SCONJ
ftr-460	477	5	the	the	DET
ftr-460	477	6	scope	scope	NOUN
ftr-460	477	7	of	of	ADP
ftr-460	477	8	the	the	DET
ftr-460	477	9	anti	anti	ADJ
ftr-460	477	10	-	-	ADJ
ftr-460	477	11	abuse	abuse	ADJ
ftr-460	477	12	rule	rule	NOUN
ftr-460	477	13	is	be	AUX
ftr-460	477	14	quite	quite	ADV
ftr-460	477	15	limited	limited	ADJ
ftr-460	477	16	.	.	PUNCT
ftr-460	478	1	unless	unless	SCONJ
ftr-460	478	2	the	the	DET
ftr-460	478	3	parties	party	NOUN
ftr-460	478	4	planned	plan	VERB
ftr-460	478	5	the	the	DET
ftr-460	478	6	sale	sale	NOUN
ftr-460	478	7	at	at	ADP
ftr-460	478	8	the	the	DET
ftr-460	478	9	time	time	NOUN
ftr-460	478	10	of	of	ADP
ftr-460	478	11	the	the	DET
ftr-460	478	12	contribution	contribution	NOUN
ftr-460	478	13	,	,	PUNCT
ftr-460	478	14	and	and	CCONJ
ftr-460	478	15	unless	unless	SCONJ
ftr-460	478	16	the	the	DET
ftr-460	478	17	sale	sale	NOUN
ftr-460	478	18	actually	actually	ADV
ftr-460	478	19	occurs	occur	VERB
ftr-460	478	20	substantially	substantially	ADV
ftr-460	478	21	before	before	ADP
ftr-460	478	22	the	the	DET
ftr-460	478	23	end	end	NOUN
ftr-460	478	24	of	of	ADP
ftr-460	478	25	the	the	DET
ftr-460	478	26	property	property	NOUN
ftr-460	478	27	's	's	PART
ftr-460	478	28	useful	useful	ADJ
ftr-460	478	29	life	life	NOUN
ftr-460	478	30	,	,	PUNCT
ftr-460	478	31	use	use	NOUN
ftr-460	478	32	of	of	ADP
ftr-460	478	33	the	the	DET
ftr-460	478	34	traditional	traditional	ADJ
ftr-460	478	35	method	method	NOUN
ftr-460	478	36	should	should	AUX
ftr-460	478	37	be	be	AUX
ftr-460	478	38	considered	consider	VERB
ftr-460	478	39	reasonable.17	reasonable.17	ADJ
ftr-460	478	40	analysis	analysis	NOUN
ftr-460	478	41	of	of	ADP
ftr-460	478	42	example	example	NOUN
ftr-460	478	43	3	3	NUM
ftr-460	478	44	,	,	PUNCT
ftr-460	478	45	illustrating	illustrate	VERB
ftr-460	478	46	unreasonable	unreasonable	ADJ
ftr-460	478	47	use	use	NOUN
ftr-460	478	48	of	of	ADP
ftr-460	478	49	the	the	DET
ftr-460	478	50	traditional	traditional	ADJ
ftr-460	478	51	method	method	NOUN
ftr-460	478	52	with	with	ADP
ftr-460	478	53	curative	curative	ADJ
ftr-460	478	54	allocations	allocation	NOUN
ftr-460	478	55	,	,	PUNCT
ftr-460	478	56	adds	add	VERB
ftr-460	478	57	further	further	ADJ
ftr-460	478	58	support	support	NOUN
ftr-460	478	59	to	to	ADP
ftr-460	478	60	the	the	DET
ftr-460	478	61	conclusion	conclusion	NOUN
ftr-460	478	62	that	that	SCONJ
ftr-460	478	63	the	the	DET
ftr-460	478	64	abuse	abuse	NOUN
ftr-460	478	65	potential	potential	NOUN
ftr-460	478	66	is	be	AUX
ftr-460	478	67	not	not	PART
ftr-460	478	68	in	in	ADP
ftr-460	478	69	creating	create	VERB
ftr-460	478	70	shifts	shift	NOUN
ftr-460	478	71	of	of	ADP
ftr-460	478	72	income	income	NOUN
ftr-460	478	73	,	,	PUNCT
ftr-460	478	74	but	but	CCONJ
ftr-460	478	75	in	in	ADP
ftr-460	478	76	manipulating	manipulate	VERB
ftr-460	478	77	the	the	DET
ftr-460	478	78	timing	timing	NOUN
ftr-460	478	79	of	of	ADP
ftr-460	478	80	those	those	DET
ftr-460	478	81	shifts	shift	NOUN
ftr-460	478	82	.	.	PUNCT
ftr-460	479	1	as	as	SCONJ
ftr-460	479	2	discussed	discuss	VERB
ftr-460	479	3	above	above	ADV
ftr-460	479	4	,	,	PUNCT
ftr-460	479	5	in	in	ADP
ftr-460	479	6	example	example	NOUN
ftr-460	479	7	3	3	NUM
ftr-460	479	8	,	,	PUNCT
ftr-460	479	9	the	the	DET
ftr-460	479	10	curative	curative	ADJ
ftr-460	479	11	allocation	allocation	NOUN
ftr-460	479	12	of	of	ADP
ftr-460	479	13	$	$	SYM
ftr-460	479	14	4,000	4,000	NUM
ftr-460	479	15	of	of	ADP
ftr-460	479	16	sales	sale	NOUN
ftr-460	479	17	income	income	NOUN
ftr-460	479	18	to	to	ADP
ftr-460	479	19	the	the	DET
ftr-460	479	20	contributing	contribute	VERB
ftr-460	479	21	partner	partner	NOUN
ftr-460	479	22	in	in	ADP
ftr-460	479	23	the	the	DET
ftr-460	479	24	first	first	ADJ
ftr-460	479	25	year	year	NOUN
ftr-460	479	26	eliminates	eliminate	VERB
ftr-460	479	27	the	the	DET
ftr-460	479	28	shift	shift	NOUN
ftr-460	479	29	of	of	ADP
ftr-460	479	30	income	income	NOUN
ftr-460	479	31	,	,	PUNCT
ftr-460	479	32	but	but	CCONJ
ftr-460	479	33	also	also	ADV
ftr-460	479	34	has	have	VERB
ftr-460	479	35	the	the	DET
ftr-460	479	36	effect	effect	NOUN
ftr-460	479	37	of	of	ADP
ftr-460	479	38	permitting	permit	VERB
ftr-460	479	39	the	the	DET
ftr-460	479	40	noncontributor	noncontributor	NOUN
ftr-460	479	41	to	to	PART
ftr-460	479	42	expense	expense	VERB
ftr-460	479	43	her	her	PRON
ftr-460	479	44	investment	investment	NOUN
ftr-460	479	45	in	in	ADP
ftr-460	479	46	the	the	DET
ftr-460	479	47	contributed	contributed	ADJ
ftr-460	479	48	property	property	NOUN
ftr-460	479	49	in	in	ADP
ftr-460	479	50	the	the	DET
ftr-460	479	51	first	first	ADJ
ftr-460	479	52	year	year	NOUN
ftr-460	479	53	.	.	PUNCT
ftr-460	480	1	this	this	PRON
ftr-460	480	2	is	be	AUX
ftr-460	480	3	caused	cause	VERB
ftr-460	480	4	by	by	ADP
ftr-460	480	5	the	the	DET
ftr-460	480	6	requirement	requirement	NOUN
ftr-460	480	7	that	that	SCONJ
ftr-460	480	8	the	the	DET
ftr-460	480	9	full	full	ADJ
ftr-460	480	10	cost	cost	NOUN
ftr-460	480	11	of	of	ADP
ftr-460	480	12	the	the	DET
ftr-460	480	13	property	property	NOUN
ftr-460	480	14	be	be	AUX
ftr-460	480	15	recovered	recover	VERB
ftr-460	480	16	for	for	ADP
ftr-460	480	17	book	book	NOUN
ftr-460	480	18	purposes	purpose	NOUN
ftr-460	480	19	over	over	ADP
ftr-460	480	20	the	the	DET
ftr-460	480	21	remainder	remainder	NOUN
ftr-460	480	22	of	of	ADP
ftr-460	480	23	the	the	DET
ftr-460	480	24	contributor	contributor	NOUN
ftr-460	480	25	's	's	PART
ftr-460	480	26	recovery	recovery	NOUN
ftr-460	480	27	period	period	NOUN
ftr-460	480	28	(	(	PUNCT
ftr-460	480	29	in	in	ADP
ftr-460	480	30	this	this	DET
ftr-460	480	31	case	case	NOUN
ftr-460	480	32	,	,	PUNCT
ftr-460	480	33	consisting	consist	VERB
ftr-460	480	34	of	of	ADP
ftr-460	480	35	year	year	NOUN
ftr-460	480	36	one	one	NUM
ftr-460	480	37	only	only	ADV
ftr-460	480	38	)	)	PUNCT
ftr-460	480	39	,	,	PUNCT
ftr-460	480	40	a	a	DET
ftr-460	480	41	rule	rule	NOUN
ftr-460	480	42	that	that	PRON
ftr-460	480	43	ignores	ignore	VERB
ftr-460	480	44	the	the	DET
ftr-460	480	45	economic	economic	ADJ
ftr-460	480	46	reality	reality	NOUN
ftr-460	480	47	that	that	SCONJ
ftr-460	480	48	the	the	DET
ftr-460	480	49	property	property	NOUN
ftr-460	480	50	has	have	VERB
ftr-460	480	51	a	a	DET
ftr-460	480	52	significant	significant	ADJ
ftr-460	480	53	remaining	remain	VERB
ftr-460	480	54	useful	useful	ADJ
ftr-460	480	55	life	life	NOUN
ftr-460	480	56	.	.	PUNCT
ftr-460	481	1	the	the	DET
ftr-460	481	2	regulations	regulation	NOUN
ftr-460	481	3	note	note	VERB
ftr-460	481	4	that	that	PRON
ftr-460	481	5	had	have	VERB
ftr-460	481	6	the	the	DET
ftr-460	481	7	partnership	partnership	NOUN
ftr-460	481	8	agreement	agreement	NOUN
ftr-460	481	9	provided	provide	VERB
ftr-460	481	10	for	for	ADP
ftr-460	481	11	curative	curative	ADJ
ftr-460	481	12	allocations	allocation	NOUN
ftr-460	481	13	over	over	ADP
ftr-460	481	14	the	the	DET
ftr-460	481	15	property	property	NOUN
ftr-460	481	16	's	's	PART
ftr-460	481	17	economic	economic	ADJ
ftr-460	481	18	life	life	NOUN
ftr-460	481	19	,	,	PUNCT
ftr-460	481	20	the	the	DET
ftr-460	481	21	allocations	allocation	NOUN
ftr-460	481	22	would	would	AUX
ftr-460	481	23	have	have	AUX
ftr-460	481	24	been	be	AUX
ftr-460	481	25	reasonable	reasonable	ADJ
ftr-460	481	26	.	.	PUNCT
ftr-460	482	1	thus	thus	ADV
ftr-460	482	2	,	,	PUNCT
ftr-460	482	3	had	have	VERB
ftr-460	482	4	the	the	DET
ftr-460	482	5	allocations	allocation	NOUN
ftr-460	482	6	of	of	ADP
ftr-460	482	7	sales	sale	NOUN
ftr-460	482	8	income	income	NOUN
ftr-460	482	9	to	to	ADP
ftr-460	482	10	j	j	PROPN
ftr-460	482	11	been	be	AUX
ftr-460	482	12	made	make	VERB
ftr-460	482	13	at	at	ADP
ftr-460	482	14	the	the	DET
ftr-460	482	15	rate	rate	NOUN
ftr-460	482	16	of	of	ADP
ftr-460	482	17	$	$	SYM
ftr-460	482	18	400	400	NUM
ftr-460	482	19	per	per	ADP
ftr-460	482	20	year	year	NOUN
ftr-460	482	21	,	,	PUNCT
ftr-460	482	22	rather	rather	ADV
ftr-460	482	23	than	than	ADP
ftr-460	482	24	$	$	SYM
ftr-460	482	25	4,000	4,000	NUM
ftr-460	482	26	in	in	ADP
ftr-460	482	27	the	the	DET
ftr-460	482	28	first	first	ADJ
ftr-460	482	29	year	year	NOUN
ftr-460	482	30	,	,	PUNCT
ftr-460	482	31	they	they	PRON
ftr-460	482	32	would	would	AUX
ftr-460	482	33	have	have	VERB
ftr-460	482	34	property	property	NOUN
ftr-460	482	35	's	's	PART
ftr-460	482	36	useful	useful	ADJ
ftr-460	482	37	life	life	NOUN
ftr-460	482	38	is	be	AUX
ftr-460	482	39	three	three	NUM
ftr-460	482	40	years	year	NOUN
ftr-460	482	41	,	,	PUNCT
ftr-460	482	42	the	the	DET
ftr-460	482	43	sale	sale	NOUN
ftr-460	482	44	in	in	ADP
ftr-460	482	45	year	year	NOUN
ftr-460	482	46	three	three	NUM
ftr-460	482	47	likely	likely	ADV
ftr-460	482	48	does	do	AUX
ftr-460	482	49	not	not	PART
ftr-460	482	50	significantly	significantly	ADV
ftr-460	482	51	reduce	reduce	VERB
ftr-460	482	52	tax	tax	NOUN
ftr-460	482	53	liabilities	liability	NOUN
ftr-460	482	54	,	,	PUNCT
ftr-460	482	55	and	and	CCONJ
ftr-460	482	56	the	the	DET
ftr-460	482	57	rule	rule	NOUN
ftr-460	482	58	should	should	AUX
ftr-460	482	59	not	not	PART
ftr-460	482	60	apply	apply	VERB
ftr-460	482	61	.	.	PUNCT
ftr-460	483	1	see	see	VERB
ftr-460	483	2	regs	reg	NOUN
ftr-460	483	3	.	.	PUNCT
ftr-460	484	1	§	§	PROPN
ftr-460	484	2	1.704	1.704	NUM
ftr-460	484	3	-	-	SYM
ftr-460	484	4	3(b)(2	3(b)(2	NUM
ftr-460	484	5	)	)	PUNCT
ftr-460	484	6	ex	ex	NOUN
ftr-460	484	7	.	.	NOUN
ftr-460	484	8	2(ii	2(ii	NUM
ftr-460	484	9	.	.	PUNCT
ftr-460	485	1	57	57	NUM
ftr-460	485	2	.	.	PUNCT
ftr-460	485	3	example	example	NOUN
ftr-460	485	4	2	2	NUM
ftr-460	485	5	could	could	AUX
ftr-460	485	6	be	be	AUX
ftr-460	485	7	seen	see	VERB
ftr-460	485	8	as	as	ADP
ftr-460	485	9	an	an	DET
ftr-460	485	10	application	application	NOUN
ftr-460	485	11	of	of	ADP
ftr-460	485	12	the	the	DET
ftr-460	485	13	broader	broad	ADJ
ftr-460	485	14	anti	anti	ADJ
ftr-460	485	15	-	-	ADJ
ftr-460	485	16	abuse	abuse	ADJ
ftr-460	485	17	rule	rule	NOUN
ftr-460	485	18	of	of	ADP
ftr-460	485	19	§	§	PROPN
ftr-460	485	20	1.701	1.701	NUM
ftr-460	485	21	-	-	SYM
ftr-460	485	22	2	2	NUM
ftr-460	485	23	,	,	PUNCT
ftr-460	485	24	which	which	PRON
ftr-460	485	25	qualifies	qualify	VERB
ftr-460	485	26	all	all	PRON
ftr-460	485	27	of	of	ADP
ftr-460	485	28	subchapter	subchapter	NOUN
ftr-460	485	29	k.	k.	NOUN
ftr-460	486	1	the	the	DET
ftr-460	486	2	interaction	interaction	NOUN
ftr-460	486	3	of	of	ADP
ftr-460	486	4	c	c	PROPN
ftr-460	486	5	's	's	PART
ftr-460	486	6	view	view	NOUN
ftr-460	486	7	,	,	PUNCT
ftr-460	486	8	c	c	X
ftr-460	486	9	's	's	PART
ftr-460	486	10	and	and	CCONJ
ftr-460	486	11	d	d	NOUN
ftr-460	486	12	's	's	PART
ftr-460	486	13	bracket	bracket	NOUN
ftr-460	486	14	position	position	NOUN
ftr-460	486	15	,	,	PUNCT
ftr-460	486	16	and	and	CCONJ
ftr-460	486	17	the	the	DET
ftr-460	486	18	quick	quick	ADJ
ftr-460	486	19	sale	sale	NOUN
ftr-460	486	20	suggest	suggest	VERB
ftr-460	486	21	that	that	SCONJ
ftr-460	486	22	c	c	PROPN
ftr-460	486	23	's	's	PART
ftr-460	486	24	contribution	contribution	NOUN
ftr-460	486	25	of	of	ADP
ftr-460	486	26	low	low	ADJ
ftr-460	486	27	-	-	PUNCT
ftr-460	486	28	basis	basis	NOUN
ftr-460	486	29	.	.	PUNCT
ftr-460	487	1	high	high	ADJ
ftr-460	487	2	-	-	PUNCT
ftr-460	487	3	value	value	NOUN
ftr-460	487	4	equipment	equipment	NOUN
ftr-460	487	5	is	be	AUX
ftr-460	487	6	driven	drive	VERB
ftr-460	487	7	not	not	PART
ftr-460	487	8	by	by	ADP
ftr-460	487	9	the	the	DET
ftr-460	487	10	need	need	NOUN
ftr-460	487	11	of	of	ADP
ftr-460	487	12	the	the	DET
ftr-460	487	13	partnership	partnership	NOUN
ftr-460	487	14	for	for	ADP
ftr-460	487	15	this	this	DET
ftr-460	487	16	particular	particular	ADJ
ftr-460	487	17	equipment	equipment	NOUN
ftr-460	487	18	for	for	ADP
ftr-460	487	19	the	the	DET
ftr-460	487	20	conduct	conduct	NOUN
ftr-460	487	21	of	of	ADP
ftr-460	487	22	its	its	PRON
ftr-460	487	23	operations	operation	NOUN
ftr-460	487	24	but	but	CCONJ
ftr-460	487	25	by	by	ADP
ftr-460	487	26	the	the	DET
ftr-460	487	27	favorable	favorable	ADJ
ftr-460	487	28	tax	tax	NOUN
ftr-460	487	29	consequences	consequence	NOUN
ftr-460	487	30	that	that	PRON
ftr-460	487	31	flow	flow	VERB
ftr-460	487	32	from	from	ADP
ftr-460	487	33	the	the	DET
ftr-460	487	34	interaction	interaction	NOUN
ftr-460	487	35	.	.	PUNCT
ftr-460	488	1	in	in	ADP
ftr-460	488	2	this	this	DET
ftr-460	488	3	sense	sense	NOUN
ftr-460	488	4	,	,	PUNCT
ftr-460	488	5	contribution	contribution	NOUN
ftr-460	488	6	of	of	ADP
ftr-460	488	7	the	the	DET
ftr-460	488	8	equipment	equipment	NOUN
ftr-460	488	9	(	(	PUNCT
ftr-460	488	10	rather	rather	ADV
ftr-460	488	11	than	than	ADP
ftr-460	488	12	cash	cash	NOUN
ftr-460	488	13	or	or	CCONJ
ftr-460	488	14	other	other	ADJ
ftr-460	488	15	liquid	liquid	ADJ
ftr-460	488	16	assets	asset	NOUN
ftr-460	488	17	available	available	ADJ
ftr-460	488	18	to	to	ADP
ftr-460	488	19	c	c	PROPN
ftr-460	488	20	):	):	PUNCT
ftr-460	488	21	1	1	X
ftr-460	488	22	.	.	X
ftr-460	488	23	might	might	AUX
ftr-460	488	24	be	be	AUX
ftr-460	488	25	regarded	regard	VERB
ftr-460	488	26	as	as	ADP
ftr-460	488	27	inconsistent	inconsistent	ADJ
ftr-460	488	28	with	with	ADP
ftr-460	488	29	the	the	DET
ftr-460	488	30	overall	overall	ADJ
ftr-460	488	31	purpose	purpose	NOUN
ftr-460	488	32	of	of	ADP
ftr-460	488	33	subchapter	subchapter	NOUN
ftr-460	488	34	k	k	PROPN
ftr-460	488	35	(	(	PUNCT
ftr-460	488	36	in	in	ADP
ftr-460	488	37	the	the	DET
ftr-460	488	38	words	word	NOUN
ftr-460	488	39	of	of	ADP
ftr-460	488	40	§	§	PROPN
ftr-460	488	41	1.701	1.701	NUM
ftr-460	488	42	-	-	SYM
ftr-460	488	43	2(a	2(a	NUM
ftr-460	488	44	)	)	PUNCT
ftr-460	488	45	,	,	PUNCT
ftr-460	488	46	to	to	PART
ftr-460	488	47	"	"	PUNCT
ftr-460	488	48	conduct	conduct	VERB
ftr-460	488	49	joint	joint	ADJ
ftr-460	488	50	business	business	NOUN
ftr-460	488	51	...	...	PUNCT
ftr-460	488	52	activities	activity	NOUN
ftr-460	488	53	through	through	ADP
ftr-460	488	54	a	a	DET
ftr-460	488	55	flexible	flexible	ADJ
ftr-460	488	56	economic	economic	ADJ
ftr-460	488	57	arrangement	arrangement	NOUN
ftr-460	488	58	"	"	PUNCT
ftr-460	488	59	)	)	PUNCT
ftr-460	488	60	because	because	SCONJ
ftr-460	488	61	use	use	NOUN
ftr-460	488	62	of	of	ADP
ftr-460	488	63	the	the	DET
ftr-460	488	64	equipment	equipment	NOUN
ftr-460	488	65	in	in	ADP
ftr-460	488	66	the	the	DET
ftr-460	488	67	partnership	partnership	NOUN
ftr-460	488	68	's	's	PART
ftr-460	488	69	business	business	NOUN
ftr-460	488	70	(	(	PUNCT
ftr-460	488	71	as	as	SCONJ
ftr-460	488	72	opposed	oppose	VERB
ftr-460	488	73	to	to	ADP
ftr-460	488	74	its	its	PRON
ftr-460	488	75	sale	sale	NOUN
ftr-460	488	76	)	)	PUNCT
ftr-460	488	77	was	be	AUX
ftr-460	488	78	not	not	PART
ftr-460	488	79	contemplated	contemplate	VERB
ftr-460	488	80	;	;	PUNCT
ftr-460	488	81	2	2	X
ftr-460	488	82	.	.	X
ftr-460	488	83	might	might	AUX
ftr-460	488	84	contravene	contravene	VERB
ftr-460	488	85	§	§	PROPN
ftr-460	488	86	1.701	1.701	NUM
ftr-460	488	87	-	-	SYM
ftr-460	488	88	2(a)(1	2(a)(1	NUM
ftr-460	488	89	)	)	PUNCT
ftr-460	488	90	as	as	SCONJ
ftr-460	488	91	not	not	PART
ftr-460	488	92	made	make	VERB
ftr-460	488	93	for	for	ADP
ftr-460	488	94	"	"	PUNCT
ftr-460	488	95	'	'	PUNCT
ftr-460	488	96	a	a	DET
ftr-460	488	97	substantial	substantial	ADJ
ftr-460	488	98	business	business	NOUN
ftr-460	488	99	purpose	purpose	NOUN
ftr-460	488	100	"	"	PUNCT
ftr-460	488	101	(	(	PUNCT
ftr-460	488	102	as	as	SCONJ
ftr-460	488	103	distinguished	distinguish	VERB
ftr-460	488	104	from	from	ADP
ftr-460	488	105	the	the	DET
ftr-460	488	106	general	general	ADJ
ftr-460	488	107	need	need	NOUN
ftr-460	488	108	of	of	ADP
ftr-460	488	109	the	the	DET
ftr-460	488	110	partnership	partnership	NOUN
ftr-460	488	111	for	for	ADP
ftr-460	488	112	working	work	VERB
ftr-460	488	113	capital	capital	NOUN
ftr-460	488	114	which	which	PRON
ftr-460	488	115	could	could	AUX
ftr-460	488	116	as	as	ADV
ftr-460	488	117	well	well	ADV
ftr-460	488	118	be	be	AUX
ftr-460	488	119	provided	provide	VERB
ftr-460	488	120	by	by	ADP
ftr-460	488	121	money	money	NOUN
ftr-460	488	122	or	or	CCONJ
ftr-460	488	123	other	other	ADJ
ftr-460	488	124	property	property	NOUN
ftr-460	488	125	contributed	contribute	VERB
ftr-460	488	126	by	by	ADP
ftr-460	488	127	c	c	PROPN
ftr-460	488	128	)	)	PUNCT
ftr-460	488	129	and	and	CCONJ
ftr-460	488	130	3	3	X
ftr-460	488	131	.	.	X
ftr-460	488	132	might	might	AUX
ftr-460	488	133	violate	violate	VERB
ftr-460	488	134	the	the	DET
ftr-460	488	135	clear	clear	ADJ
ftr-460	488	136	reflection	reflection	NOUN
ftr-460	488	137	of	of	ADP
ftr-460	488	138	income	income	NOUN
ftr-460	488	139	requirement	requirement	NOUN
ftr-460	488	140	of	of	ADP
ftr-460	488	141	§	§	PROPN
ftr-460	488	142	1.701	1.701	NUM
ftr-460	488	143	-	-	SYM
ftr-460	488	144	2(a)(3	2(a)(3	NUM
ftr-460	488	145	)	)	PUNCT
ftr-460	488	146	.	.	PUNCT
ftr-460	489	1	applying	apply	VERB
ftr-460	489	2	the	the	DET
ftr-460	489	3	omnibus	omnibus	ADJ
ftr-460	489	4	anti	anti	ADJ
ftr-460	489	5	-	-	ADJ
ftr-460	489	6	abuse	abuse	ADJ
ftr-460	489	7	rule	rule	NOUN
ftr-460	489	8	in	in	ADP
ftr-460	489	9	this	this	DET
ftr-460	489	10	setting	setting	NOUN
ftr-460	489	11	requires	require	VERB
ftr-460	489	12	considerable	considerable	ADJ
ftr-460	489	13	speculation	speculation	NOUN
ftr-460	489	14	and	and	CCONJ
ftr-460	489	15	second	second	ADV
ftr-460	489	16	-	-	PUNCT
ftr-460	489	17	guessing	guessing	NOUN
ftr-460	489	18	.	.	PUNCT
ftr-460	490	1	presumably	presumably	ADV
ftr-460	490	2	,	,	PUNCT
ftr-460	490	3	as	as	ADP
ftr-460	490	4	a	a	DET
ftr-460	490	5	general	general	ADJ
ftr-460	490	6	matter	matter	NOUN
ftr-460	490	7	,	,	PUNCT
ftr-460	490	8	it	it	PRON
ftr-460	490	9	is	be	AUX
ftr-460	490	10	not	not	PART
ftr-460	490	11	up	up	ADP
ftr-460	490	12	to	to	ADP
ftr-460	490	13	the	the	DET
ftr-460	490	14	government	government	NOUN
ftr-460	490	15	to	to	PART
ftr-460	490	16	decide	decide	VERB
ftr-460	490	17	for	for	ADP
ftr-460	490	18	the	the	DET
ftr-460	490	19	partners	partner	NOUN
ftr-460	490	20	'	'	PART
ftr-460	490	21	just	just	ADV
ftr-460	490	22	what	what	PRON
ftr-460	490	23	ingredients	ingredient	NOUN
ftr-460	490	24	each	each	PRON
ftr-460	490	25	brings	bring	VERB
ftr-460	490	26	to	to	ADP
ftr-460	490	27	their	their	PRON
ftr-460	490	28	combination	combination	NOUN
ftr-460	490	29	to	to	PART
ftr-460	490	30	yield	yield	VERB
ftr-460	490	31	the	the	DET
ftr-460	490	32	greatest	great	ADJ
ftr-460	490	33	chance	chance	NOUN
ftr-460	490	34	of	of	ADP
ftr-460	490	35	success	success	NOUN
ftr-460	490	36	.	.	PUNCT
ftr-460	491	1	in	in	ADP
ftr-460	491	2	the	the	DET
ftr-460	491	3	§	§	PROPN
ftr-460	491	4	704(c	704(c	PROPN
ftr-460	491	5	)	)	PUNCT
ftr-460	491	6	context	context	NOUN
ftr-460	491	7	,	,	PUNCT
ftr-460	491	8	the	the	DET
ftr-460	491	9	inquiry	inquiry	NOUN
ftr-460	491	10	is	be	AUX
ftr-460	491	11	more	more	ADV
ftr-460	491	12	focused	focused	ADJ
ftr-460	491	13	and	and	CCONJ
ftr-460	491	14	requires	require	VERB
ftr-460	491	15	less	less	ADJ
ftr-460	491	16	speculation	speculation	NOUN
ftr-460	491	17	.	.	PUNCT
ftr-460	492	1	see	see	VERB
ftr-460	492	2	regs	reg	NOUN
ftr-460	492	3	.	.	PUNCT
ftr-460	493	1	§	§	PROPN
ftr-460	493	2	1.704	1.704	NUM
ftr-460	493	3	-	-	NUM
ftr-460	493	4	2(a	2(a	NUM
ftr-460	493	5	)	)	PUNCT
ftr-460	493	6	.	.	PUNCT
ftr-460	494	1	19961	19961	NUM
ftr-460	494	2	florida	florida	PROPN
ftr-460	494	3	tax	tax	NOUN
ftr-460	494	4	review	review	NOUN
ftr-460	494	5	been	be	AUX
ftr-460	494	6	respected	respect	VERB
ftr-460	494	7	.	.	PUNCT
ftr-460	495	1	this	this	PRON
ftr-460	495	2	makes	make	VERB
ftr-460	495	3	sense	sense	NOUN
ftr-460	495	4	because	because	SCONJ
ftr-460	495	5	,	,	PUNCT
ftr-460	495	6	except	except	SCONJ
ftr-460	495	7	for	for	ADP
ftr-460	495	8	the	the	DET
ftr-460	495	9	first	first	ADJ
ftr-460	495	10	year	year	NOUN
ftr-460	495	11	's	's	PART
ftr-460	495	12	deduction	deduction	NOUN
ftr-460	495	13	of	of	ADP
ftr-460	495	14	$	$	SYM
ftr-460	495	15	1,000	1,000	NUM
ftr-460	495	16	,	,	PUNCT
ftr-460	495	17	k	k	PROPN
ftr-460	495	18	would	would	AUX
ftr-460	495	19	,	,	PUNCT
ftr-460	495	20	under	under	ADP
ftr-460	495	21	that	that	DET
ftr-460	495	22	scenario	scenario	NOUN
ftr-460	495	23	,	,	PUNCT
ftr-460	495	24	write	write	VERB
ftr-460	495	25	off	off	ADP
ftr-460	495	26	the	the	DET
ftr-460	495	27	cost	cost	NOUN
ftr-460	495	28	of	of	ADP
ftr-460	495	29	the	the	DET
ftr-460	495	30	equipment	equipment	NOUN
ftr-460	495	31	over	over	ADP
ftr-460	495	32	its	its	PRON
ftr-460	495	33	economic	economic	ADJ
ftr-460	495	34	life	life	NOUN
ftr-460	495	35	.	.	PUNCT
ftr-460	496	1	both	both	CCONJ
ftr-460	496	2	the	the	DET
ftr-460	496	3	traditional	traditional	ADJ
ftr-460	496	4	method	method	NOUN
ftr-460	496	5	and	and	CCONJ
ftr-460	496	6	the	the	DET
ftr-460	496	7	traditional	traditional	ADJ
ftr-460	496	8	method	method	NOUN
ftr-460	496	9	with	with	ADP
ftr-460	496	10	curative	curative	ADJ
ftr-460	496	11	allocations	allocation	NOUN
ftr-460	496	12	are	be	AUX
ftr-460	496	13	based	base	VERB
ftr-460	496	14	on	on	ADP
ftr-460	496	15	the	the	DET
ftr-460	496	16	notion	notion	NOUN
ftr-460	496	17	that	that	SCONJ
ftr-460	496	18	tax	tax	NOUN
ftr-460	496	19	allocations	allocation	NOUN
ftr-460	496	20	must	must	AUX
ftr-460	496	21	follow	follow	VERB
ftr-460	496	22	book	book	NOUN
ftr-460	496	23	allocations	allocation	NOUN
ftr-460	496	24	,	,	PUNCT
ftr-460	496	25	thereby	thereby	ADV
ftr-460	496	26	taxing	tax	VERB
ftr-460	496	27	the	the	DET
ftr-460	496	28	noncontributor	noncontributor	NOUN
ftr-460	496	29	as	as	SCONJ
ftr-460	496	30	though	though	SCONJ
ftr-460	496	31	he	he	PRON
ftr-460	496	32	had	have	AUX
ftr-460	496	33	purchased	purchase	VERB
ftr-460	496	34	an	an	DET
ftr-460	496	35	undivided	undivided	ADJ
ftr-460	496	36	interest	interest	NOUN
ftr-460	496	37	in	in	ADP
ftr-460	496	38	the	the	DET
ftr-460	496	39	property	property	NOUN
ftr-460	496	40	.	.	PUNCT
ftr-460	497	1	where	where	SCONJ
ftr-460	497	2	book	book	NOUN
ftr-460	497	3	allocations	allocation	NOUN
ftr-460	497	4	approximate	approximate	ADJ
ftr-460	497	5	economic	economic	ADJ
ftr-460	497	6	income	income	NOUN
ftr-460	497	7	,	,	PUNCT
ftr-460	497	8	this	this	DET
ftr-460	497	9	basic	basic	ADJ
ftr-460	497	10	method	method	NOUN
ftr-460	497	11	taxes	tax	VERB
ftr-460	497	12	the	the	DET
ftr-460	497	13	partners	partner	NOUN
ftr-460	497	14	economically	economically	ADV
ftr-460	497	15	,	,	PUNCT
ftr-460	497	16	and	and	CCONJ
ftr-460	497	17	can	can	AUX
ftr-460	497	18	not	not	PART
ftr-460	497	19	be	be	AUX
ftr-460	497	20	abusive	abusive	ADJ
ftr-460	497	21	.	.	PUNCT
ftr-460	498	1	the	the	DET
ftr-460	498	2	problems	problem	NOUN
ftr-460	498	3	arise	arise	VERB
ftr-460	498	4	when	when	SCONJ
ftr-460	498	5	book	book	NOUN
ftr-460	498	6	allocations	allocation	NOUN
ftr-460	498	7	bear	bear	VERB
ftr-460	498	8	little	little	ADJ
ftr-460	498	9	,	,	PUNCT
ftr-460	498	10	if	if	SCONJ
ftr-460	498	11	any	any	PRON
ftr-460	498	12	,	,	PUNCT
ftr-460	498	13	relationship	relationship	NOUN
ftr-460	498	14	to	to	ADP
ftr-460	498	15	economic	economic	ADJ
ftr-460	498	16	income	income	NOUN
ftr-460	498	17	,	,	PUNCT
ftr-460	498	18	as	as	SCONJ
ftr-460	498	19	is	be	AUX
ftr-460	498	20	the	the	DET
ftr-460	498	21	case	case	NOUN
ftr-460	498	22	in	in	ADP
ftr-460	498	23	both	both	PRON
ftr-460	498	24	of	of	ADP
ftr-460	498	25	the	the	DET
ftr-460	498	26	abuse	abuse	NOUN
ftr-460	498	27	examples	example	NOUN
ftr-460	498	28	.	.	PUNCT
ftr-460	499	1	in	in	ADP
ftr-460	499	2	the	the	DET
ftr-460	499	3	case	case	NOUN
ftr-460	499	4	of	of	ADP
ftr-460	499	5	the	the	DET
ftr-460	499	6	traditional	traditional	ADJ
ftr-460	499	7	method	method	NOUN
ftr-460	499	8	,	,	PUNCT
ftr-460	499	9	abuse	abuse	NOUN
ftr-460	499	10	arises	arise	VERB
ftr-460	499	11	only	only	ADV
ftr-460	499	12	if	if	SCONJ
ftr-460	499	13	the	the	DET
ftr-460	499	14	ceiling	ceiling	NOUN
ftr-460	499	15	rule	rule	NOUN
ftr-460	499	16	shifts	shift	NOUN
ftr-460	499	17	are	be	AUX
ftr-460	499	18	manipulated	manipulate	VERB
ftr-460	499	19	so	so	SCONJ
ftr-460	499	20	as	as	SCONJ
ftr-460	499	21	to	to	PART
ftr-460	499	22	occur	occur	VERB
ftr-460	499	23	over	over	ADP
ftr-460	499	24	a	a	DET
ftr-460	499	25	period	period	NOUN
ftr-460	499	26	of	of	ADP
ftr-460	499	27	time	time	NOUN
ftr-460	499	28	shorter	short	ADJ
ftr-460	499	29	than	than	ADP
ftr-460	499	30	the	the	DET
ftr-460	499	31	property	property	NOUN
ftr-460	499	32	's	's	PART
ftr-460	499	33	economic	economic	ADJ
ftr-460	499	34	life	life	NOUN
ftr-460	499	35	.	.	PUNCT
ftr-460	500	1	in	in	ADP
ftr-460	500	2	the	the	DET
ftr-460	500	3	case	case	NOUN
ftr-460	500	4	of	of	ADP
ftr-460	500	5	the	the	DET
ftr-460	500	6	traditional	traditional	ADJ
ftr-460	500	7	method	method	NOUN
ftr-460	500	8	with	with	ADP
ftr-460	500	9	curative	curative	ADJ
ftr-460	500	10	allocations	allocation	NOUN
ftr-460	500	11	,	,	PUNCT
ftr-460	500	12	abuse	abuse	NOUN
ftr-460	500	13	may	may	AUX
ftr-460	500	14	exist	exist	VERB
ftr-460	500	15	if	if	SCONJ
ftr-460	500	16	the	the	DET
ftr-460	500	17	curative	curative	ADJ
ftr-460	500	18	allocations	allocation	NOUN
ftr-460	500	19	are	be	AUX
ftr-460	500	20	made	make	VERB
ftr-460	500	21	over	over	ADP
ftr-460	500	22	a	a	DET
ftr-460	500	23	period	period	NOUN
ftr-460	500	24	substantially	substantially	ADV
ftr-460	500	25	shorter	short	ADJ
ftr-460	500	26	than	than	ADP
ftr-460	500	27	the	the	DET
ftr-460	500	28	economic	economic	ADJ
ftr-460	500	29	life	life	NOUN
ftr-460	500	30	of	of	ADP
ftr-460	500	31	the	the	DET
ftr-460	500	32	property	property	NOUN
ftr-460	500	33	.	.	PUNCT
ftr-460	501	1	because	because	SCONJ
ftr-460	501	2	the	the	DET
ftr-460	501	3	remedial	remedial	ADJ
ftr-460	501	4	allocation	allocation	NOUN
ftr-460	501	5	method	method	NOUN
ftr-460	501	6	requires	require	VERB
ftr-460	501	7	that	that	SCONJ
ftr-460	501	8	the	the	DET
ftr-460	501	9	remedial	remedial	ADJ
ftr-460	501	10	allocations	allocation	NOUN
ftr-460	501	11	be	be	AUX
ftr-460	501	12	made	make	VERB
ftr-460	501	13	over	over	ADP
ftr-460	501	14	the	the	DET
ftr-460	501	15	recovery	recovery	NOUN
ftr-460	501	16	period	period	NOUN
ftr-460	501	17	for	for	ADP
ftr-460	501	18	the	the	DET
ftr-460	501	19	property	property	NOUN
ftr-460	501	20	,	,	PUNCT
ftr-460	501	21	it	it	PRON
ftr-460	501	22	is	be	AUX
ftr-460	501	23	not	not	PART
ftr-460	501	24	susceptible	susceptible	ADJ
ftr-460	501	25	to	to	ADP
ftr-460	501	26	abuse.58	abuse.58	PROPN
ftr-460	501	27	d.	d.	PROPN
ftr-460	501	28	the	the	DET
ftr-460	501	29	key	key	ADJ
ftr-460	501	30	:	:	PUNCT
ftr-460	501	31	uneconomic	uneconomic	ADJ
ftr-460	501	32	rules	rule	NOUN
ftr-460	501	33	of	of	ADP
ftr-460	501	34	cost	cost	NOUN
ftr-460	501	35	recovery	recovery	NOUN
ftr-460	501	36	the	the	DET
ftr-460	501	37	foregoing	forego	VERB
ftr-460	501	38	analysis	analysis	NOUN
ftr-460	501	39	of	of	ADP
ftr-460	501	40	the	the	DET
ftr-460	501	41	anti	anti	ADJ
ftr-460	501	42	-	-	ADJ
ftr-460	501	43	abuse	abuse	ADJ
ftr-460	501	44	rule	rule	NOUN
ftr-460	501	45	indicates	indicate	VERB
ftr-460	501	46	that	that	SCONJ
ftr-460	501	47	it	it	PRON
ftr-460	501	48	is	be	AUX
ftr-460	501	49	intended	intend	VERB
ftr-460	501	50	to	to	PART
ftr-460	501	51	deal	deal	VERB
ftr-460	501	52	with	with	ADP
ftr-460	501	53	problems	problem	NOUN
ftr-460	501	54	of	of	ADP
ftr-460	501	55	timing	timing	NOUN
ftr-460	501	56	,	,	PUNCT
ftr-460	501	57	not	not	PART
ftr-460	501	58	shifts	shift	NOUN
ftr-460	501	59	of	of	ADP
ftr-460	501	60	income	income	NOUN
ftr-460	501	61	per	per	ADP
ftr-460	501	62	se	se	X
ftr-460	501	63	.	.	PUNCT
ftr-460	502	1	it	it	PRON
ftr-460	502	2	is	be	AUX
ftr-460	502	3	thus	thus	ADV
ftr-460	502	4	possible	possible	ADJ
ftr-460	502	5	to	to	PART
ftr-460	502	6	limit	limit	VERB
ftr-460	502	7	the	the	DET
ftr-460	502	8	rule	rule	NOUN
ftr-460	502	9	to	to	ADP
ftr-460	502	10	situations	situation	NOUN
ftr-460	502	11	where	where	SCONJ
ftr-460	502	12	book	book	NOUN
ftr-460	502	13	allocations	allocation	NOUN
ftr-460	502	14	deviate	deviate	VERB
ftr-460	502	15	significantly	significantly	ADV
ftr-460	502	16	from	from	ADP
ftr-460	502	17	economic	economic	ADJ
ftr-460	502	18	reality	reality	NOUN
ftr-460	502	19	.	.	PUNCT
ftr-460	503	1	in	in	ADP
ftr-460	503	2	both	both	PRON
ftr-460	503	3	of	of	ADP
ftr-460	503	4	the	the	DET
ftr-460	503	5	examples	example	NOUN
ftr-460	503	6	illustrating	illustrate	VERB
ftr-460	503	7	the	the	DET
ftr-460	503	8	rule	rule	NOUN
ftr-460	503	9	,	,	PUNCT
ftr-460	503	10	the	the	DET
ftr-460	503	11	most	most	ADV
ftr-460	503	12	significant	significant	ADJ
ftr-460	503	13	factors	factor	NOUN
ftr-460	503	14	are	be	AUX
ftr-460	503	15	the	the	DET
ftr-460	503	16	disparity	disparity	NOUN
ftr-460	503	17	between	between	ADP
ftr-460	503	18	cost	cost	NOUN
ftr-460	503	19	recovery	recovery	NOUN
ftr-460	503	20	period	period	NOUN
ftr-460	503	21	and	and	CCONJ
ftr-460	503	22	useful	useful	ADJ
ftr-460	503	23	life	life	NOUN
ftr-460	503	24	and	and	CCONJ
ftr-460	503	25	the	the	DET
ftr-460	503	26	elimination	elimination	NOUN
ftr-460	503	27	of	of	ADP
ftr-460	503	28	all	all	DET
ftr-460	503	29	built	build	VERB
ftr-460	503	30	-	-	PUNCT
ftr-460	503	31	in	in	ADP
ftr-460	503	32	gain	gain	NOUN
ftr-460	503	33	in	in	ADP
ftr-460	503	34	one	one	NUM
ftr-460	503	35	year.59	year.59	NOUN
ftr-460	503	36	58	58	NUM
ftr-460	503	37	.	.	PUNCT
ftr-460	504	1	although	although	SCONJ
ftr-460	504	2	the	the	DET
ftr-460	504	3	recovery	recovery	NOUN
ftr-460	504	4	periods	period	NOUN
ftr-460	504	5	of	of	ADP
ftr-460	504	6	§	§	PROPN
ftr-460	504	7	168	168	NUM
ftr-460	504	8	do	do	VERB
ftr-460	504	9	not	not	PART
ftr-460	504	10	,	,	PUNCT
ftr-460	504	11	nor	nor	CCONJ
ftr-460	504	12	were	be	AUX
ftr-460	504	13	they	they	PRON
ftr-460	504	14	intended	intend	VERB
ftr-460	504	15	to	to	PART
ftr-460	504	16	,	,	PUNCT
ftr-460	504	17	reflect	reflect	VERB
ftr-460	504	18	economic	economic	ADJ
ftr-460	504	19	lives	life	NOUN
ftr-460	504	20	,	,	PUNCT
ftr-460	504	21	the	the	DET
ftr-460	504	22	book	book	NOUN
ftr-460	504	23	recovery	recovery	NOUN
ftr-460	504	24	period	period	NOUN
ftr-460	504	25	dictated	dictate	VERB
ftr-460	504	26	by	by	ADP
ftr-460	504	27	the	the	DET
ftr-460	504	28	remedial	remedial	ADJ
ftr-460	504	29	allocation	allocation	NOUN
ftr-460	504	30	method	method	NOUN
ftr-460	504	31	for	for	ADP
ftr-460	504	32	any	any	DET
ftr-460	504	33	excess	excess	NOUN
ftr-460	504	34	of	of	ADP
ftr-460	504	35	the	the	DET
ftr-460	504	36	contributed	contribute	VERB
ftr-460	504	37	property	property	NOUN
ftr-460	504	38	's	's	PART
ftr-460	504	39	value	value	NOUN
ftr-460	504	40	over	over	ADP
ftr-460	504	41	its	its	PRON
ftr-460	504	42	basis	basis	NOUN
ftr-460	504	43	-	-	PUNCT
ftr-460	504	44	the	the	DET
ftr-460	504	45	recovery	recovery	NOUN
ftr-460	504	46	period	period	NOUN
ftr-460	504	47	under	under	ADP
ftr-460	504	48	§	§	PROPN
ftr-460	504	49	168	168	NUM
ftr-460	504	50	for	for	ADP
ftr-460	504	51	newly	newly	ADV
ftr-460	504	52	purchased	purchase	VERB
ftr-460	504	53	property	property	NOUN
ftr-460	504	54	-	-	PUNCT
ftr-460	504	55	is	be	AUX
ftr-460	504	56	far	far	ADV
ftr-460	504	57	more	more	ADV
ftr-460	504	58	likely	likely	ADJ
ftr-460	504	59	to	to	PART
ftr-460	504	60	approximate	approximate	VERB
ftr-460	504	61	economic	economic	ADJ
ftr-460	504	62	life	life	NOUN
ftr-460	504	63	than	than	SCONJ
ftr-460	504	64	is	be	AUX
ftr-460	504	65	the	the	DET
ftr-460	504	66	remaining	remain	VERB
ftr-460	504	67	tax	tax	NOUN
ftr-460	504	68	recovery	recovery	NOUN
ftr-460	504	69	period	period	NOUN
ftr-460	504	70	.	.	PUNCT
ftr-460	505	1	mckee	mckee	PROPN
ftr-460	505	2	,	,	PUNCT
ftr-460	505	3	nelson	nelson	PROPN
ftr-460	505	4	,	,	PUNCT
ftr-460	505	5	and	and	CCONJ
ftr-460	505	6	whitmire	whitmire	PROPN
ftr-460	505	7	have	have	AUX
ftr-460	505	8	suggested	suggest	VERB
ftr-460	505	9	that	that	SCONJ
ftr-460	505	10	the	the	DET
ftr-460	505	11	remedial	remedial	ADJ
ftr-460	505	12	allocation	allocation	NOUN
ftr-460	505	13	method	method	NOUN
ftr-460	505	14	may	may	AUX
ftr-460	505	15	be	be	AUX
ftr-460	505	16	abusive	abusive	ADJ
ftr-460	505	17	when	when	SCONJ
ftr-460	505	18	depreciation	depreciation	NOUN
ftr-460	505	19	on	on	ADP
ftr-460	505	20	contributed	contribute	VERB
ftr-460	505	21	property	property	NOUN
ftr-460	505	22	would	would	AUX
ftr-460	505	23	not	not	PART
ftr-460	505	24	be	be	AUX
ftr-460	505	25	ceiling	ceiling	NOUN
ftr-460	505	26	limited	limited	ADJ
ftr-460	505	27	,	,	PUNCT
ftr-460	505	28	so	so	SCONJ
ftr-460	505	29	that	that	SCONJ
ftr-460	505	30	the	the	DET
ftr-460	505	31	contributor	contributor	NOUN
ftr-460	505	32	's	's	PART
ftr-460	505	33	depreciation	depreciation	NOUN
ftr-460	505	34	under	under	ADP
ftr-460	505	35	the	the	DET
ftr-460	505	36	remedial	remedial	ADJ
ftr-460	505	37	allocation	allocation	NOUN
ftr-460	505	38	method	method	NOUN
ftr-460	505	39	is	be	AUX
ftr-460	505	40	greater	great	ADJ
ftr-460	505	41	than	than	SCONJ
ftr-460	505	42	it	it	PRON
ftr-460	505	43	would	would	AUX
ftr-460	505	44	be	be	AUX
ftr-460	505	45	under	under	ADP
ftr-460	505	46	the	the	DET
ftr-460	505	47	traditional	traditional	ADJ
ftr-460	505	48	method	method	NOUN
ftr-460	505	49	.	.	PUNCT
ftr-460	506	1	see	see	VERB
ftr-460	506	2	mckee	mckee	PROPN
ftr-460	506	3	et	et	PROPN
ftr-460	506	4	al	al	PROPN
ftr-460	506	5	.	.	PROPN
ftr-460	506	6	,	,	PUNCT
ftr-460	506	7	supra	supra	PROPN
ftr-460	506	8	note	note	PROPN
ftr-460	506	9	49	49	NUM
ftr-460	506	10	,	,	PUNCT
ftr-460	506	11	10.04[3][d	10.04[3][d	PROPN
ftr-460	506	12	]	]	PUNCT
ftr-460	506	13	at	at	ADP
ftr-460	506	14	10	10	NUM
ftr-460	506	15	-	-	SYM
ftr-460	506	16	60	60	NUM
ftr-460	506	17	.	.	PUNCT
ftr-460	507	1	in	in	ADP
ftr-460	507	2	the	the	DET
ftr-460	507	3	example	example	NOUN
ftr-460	507	4	they	they	PRON
ftr-460	507	5	offer	offer	VERB
ftr-460	507	6	,	,	PUNCT
ftr-460	507	7	the	the	DET
ftr-460	507	8	contributor	contributor	NOUN
ftr-460	507	9	's	's	PART
ftr-460	507	10	extra	extra	ADJ
ftr-460	507	11	tax	tax	NOUN
ftr-460	507	12	depreciation	depreciation	NOUN
ftr-460	507	13	during	during	ADP
ftr-460	507	14	the	the	DET
ftr-460	507	15	property	property	NOUN
ftr-460	507	16	's	's	PART
ftr-460	507	17	remaining	remain	VERB
ftr-460	507	18	recovery	recovery	NOUN
ftr-460	507	19	period	period	NOUN
ftr-460	507	20	is	be	AUX
ftr-460	507	21	offset	offset	VERB
ftr-460	507	22	by	by	ADP
ftr-460	507	23	later	later	ADJ
ftr-460	507	24	remedial	remedial	ADJ
ftr-460	507	25	allocations	allocation	NOUN
ftr-460	507	26	,	,	PUNCT
ftr-460	507	27	a	a	DET
ftr-460	507	28	result	result	NOUN
ftr-460	507	29	which	which	PRON
ftr-460	507	30	the	the	DET
ftr-460	507	31	authors	author	NOUN
ftr-460	507	32	suggest	suggest	VERB
ftr-460	507	33	might	might	AUX
ftr-460	507	34	be	be	AUX
ftr-460	507	35	abusive	abusive	ADJ
ftr-460	507	36	if	if	SCONJ
ftr-460	507	37	the	the	DET
ftr-460	507	38	contributor	contributor	NOUN
ftr-460	507	39	is	be	AUX
ftr-460	507	40	taxable	taxable	ADJ
ftr-460	507	41	and	and	CCONJ
ftr-460	507	42	the	the	DET
ftr-460	507	43	noncontributor	noncontributor	NOUN
ftr-460	507	44	is	be	AUX
ftr-460	507	45	not	not	PART
ftr-460	507	46	.	.	PUNCT
ftr-460	508	1	i	i	PRON
ftr-460	508	2	disagree	disagree	VERB
ftr-460	508	3	that	that	SCONJ
ftr-460	508	4	use	use	NOUN
ftr-460	508	5	of	of	ADP
ftr-460	508	6	the	the	DET
ftr-460	508	7	remedial	remedial	ADJ
ftr-460	508	8	allocation	allocation	NOUN
ftr-460	508	9	method	method	NOUN
ftr-460	508	10	falls	fall	VERB
ftr-460	508	11	under	under	ADP
ftr-460	508	12	the	the	DET
ftr-460	508	13	anti	anti	ADJ
ftr-460	508	14	-	-	ADJ
ftr-460	508	15	abuse	abuse	ADJ
ftr-460	508	16	rule	rule	NOUN
ftr-460	508	17	in	in	ADP
ftr-460	508	18	such	such	DET
ftr-460	508	19	a	a	DET
ftr-460	508	20	situation	situation	NOUN
ftr-460	508	21	.	.	PUNCT
ftr-460	509	1	while	while	SCONJ
ftr-460	509	2	the	the	DET
ftr-460	509	3	contributor	contributor	NOUN
ftr-460	509	4	is	be	AUX
ftr-460	509	5	described	describe	VERB
ftr-460	509	6	as	as	ADP
ftr-460	509	7	receiving	receive	VERB
ftr-460	509	8	"	"	PUNCT
ftr-460	509	9	extra	extra	ADJ
ftr-460	509	10	"	"	PUNCT
ftr-460	509	11	depreciation	depreciation	NOUN
ftr-460	509	12	deductions	deduction	NOUN
ftr-460	509	13	under	under	ADP
ftr-460	509	14	the	the	DET
ftr-460	509	15	remedial	remedial	ADJ
ftr-460	509	16	method	method	NOUN
ftr-460	509	17	as	as	SCONJ
ftr-460	509	18	compared	compare	VERB
ftr-460	509	19	to	to	ADP
ftr-460	509	20	the	the	DET
ftr-460	509	21	traditional	traditional	ADJ
ftr-460	509	22	method	method	NOUN
ftr-460	509	23	,	,	PUNCT
ftr-460	509	24	the	the	DET
ftr-460	509	25	contributor	contributor	NOUN
ftr-460	509	26	,	,	PUNCT
ftr-460	509	27	by	by	ADP
ftr-460	509	28	entering	enter	VERB
ftr-460	509	29	into	into	ADP
ftr-460	509	30	the	the	DET
ftr-460	509	31	partnership	partnership	NOUN
ftr-460	509	32	,	,	PUNCT
ftr-460	509	33	gives	give	VERB
ftr-460	509	34	up	up	ADP
ftr-460	509	35	substantial	substantial	ADJ
ftr-460	509	36	depreciation	depreciation	NOUN
ftr-460	509	37	deductions	deduction	NOUN
ftr-460	509	38	to	to	ADP
ftr-460	509	39	the	the	DET
ftr-460	509	40	noncontributor	noncontributor	NOUN
ftr-460	509	41	,	,	PUNCT
ftr-460	509	42	and	and	CCONJ
ftr-460	509	43	it	it	PRON
ftr-460	509	44	is	be	AUX
ftr-460	509	45	difficult	difficult	ADJ
ftr-460	509	46	to	to	PART
ftr-460	509	47	imagine	imagine	VERB
ftr-460	509	48	that	that	SCONJ
ftr-460	509	49	the	the	DET
ftr-460	509	50	contribution	contribution	NOUN
ftr-460	509	51	would	would	AUX
ftr-460	509	52	be	be	AUX
ftr-460	509	53	made	make	VERB
ftr-460	509	54	"	"	PUNCT
ftr-460	509	55	with	with	ADP
ftr-460	509	56	a	a	DET
ftr-460	509	57	view	view	NOUN
ftr-460	509	58	"	"	PUNCT
ftr-460	509	59	to	to	ADP
ftr-460	509	60	reducing	reduce	VERB
ftr-460	509	61	the	the	DET
ftr-460	509	62	contributor	contributor	NOUN
ftr-460	509	63	's	's	PART
ftr-460	509	64	tax	tax	NOUN
ftr-460	509	65	liability	liability	NOUN
ftr-460	509	66	when	when	SCONJ
ftr-460	509	67	her	her	PRON
ftr-460	509	68	depreciation	depreciation	NOUN
ftr-460	509	69	deductions	deduction	NOUN
ftr-460	509	70	are	be	AUX
ftr-460	509	71	significantly	significantly	ADV
ftr-460	509	72	reduced	reduce	VERB
ftr-460	509	73	.	.	PUNCT
ftr-460	510	1	59	59	NUM
ftr-460	510	2	.	.	PUNCT
ftr-460	511	1	see	see	VERB
ftr-460	511	2	joel	joel	PROPN
ftr-460	511	3	scharfstein	scharfstein	PROPN
ftr-460	511	4	,	,	PUNCT
ftr-460	511	5	an	an	DET
ftr-460	511	6	analysis	analysis	NOUN
ftr-460	511	7	of	of	ADP
ftr-460	511	8	the	the	DET
ftr-460	511	9	section	section	NOUN
ftr-460	511	10	704(c	704(c	NOUN
ftr-460	511	11	)	)	PUNCT
ftr-460	511	12	regulations	regulation	NOUN
ftr-460	511	13	,	,	PUNCT
ftr-460	511	14	48	48	NUM
ftr-460	511	15	tax	tax	NOUN
ftr-460	511	16	law	law	NOUN
ftr-460	511	17	.	.	PUNCT
ftr-460	512	1	71	71	NUM
ftr-460	512	2	,	,	PUNCT
ftr-460	512	3	89	89	NUM
ftr-460	512	4	(	(	PUNCT
ftr-460	512	5	1994	1994	NUM
ftr-460	512	6	)	)	PUNCT
ftr-460	512	7	.	.	PUNCT
ftr-460	513	1	[	[	X
ftr-460	513	2	vol	vol	NOUN
ftr-460	513	3	.	.	PUNCT
ftr-460	513	4	3:3	3:3	NUM
ftr-460	513	5	use	use	NOUN
ftr-460	513	6	and	and	CCONJ
ftr-460	513	7	abuse	abuse	NOUN
ftr-460	513	8	of	of	ADP
ftr-460	513	9	section	section	NOUN
ftr-460	513	10	704(c	704(c	PROPN
ftr-460	513	11	)	)	PUNCT
ftr-460	513	12	it	it	PRON
ftr-460	513	13	therefore	therefore	ADV
ftr-460	513	14	becomes	become	VERB
ftr-460	513	15	necessary	necessary	ADJ
ftr-460	513	16	to	to	PART
ftr-460	513	17	examine	examine	VERB
ftr-460	513	18	the	the	DET
ftr-460	513	19	cost	cost	NOUN
ftr-460	513	20	recovery	recovery	NOUN
ftr-460	513	21	rules	rule	NOUN
ftr-460	513	22	that	that	PRON
ftr-460	513	23	create	create	VERB
ftr-460	513	24	the	the	DET
ftr-460	513	25	abuses	abuse	NOUN
ftr-460	513	26	in	in	ADP
ftr-460	513	27	the	the	DET
ftr-460	513	28	examples	example	NOUN
ftr-460	513	29	.	.	PUNCT
ftr-460	514	1	in	in	ADP
ftr-460	514	2	both	both	DET
ftr-460	514	3	examples	example	NOUN
ftr-460	514	4	,	,	PUNCT
ftr-460	514	5	one	one	NUM
ftr-460	514	6	year	year	NOUN
ftr-460	514	7	remains	remain	VERB
ftr-460	514	8	in	in	ADP
ftr-460	514	9	the	the	DET
ftr-460	514	10	property	property	NOUN
ftr-460	514	11	's	's	PART
ftr-460	514	12	recovery	recovery	NOUN
ftr-460	514	13	period	period	NOUN
ftr-460	514	14	at	at	ADP
ftr-460	514	15	the	the	DET
ftr-460	514	16	time	time	NOUN
ftr-460	514	17	of	of	ADP
ftr-460	514	18	contribution	contribution	NOUN
ftr-460	514	19	,	,	PUNCT
ftr-460	514	20	but	but	CCONJ
ftr-460	514	21	economic	economic	ADJ
ftr-460	514	22	life	life	NOUN
ftr-460	514	23	is	be	AUX
ftr-460	514	24	substantially	substantially	ADV
ftr-460	514	25	longer	long	ADJ
ftr-460	514	26	.	.	PUNCT
ftr-460	515	1	the	the	DET
ftr-460	515	2	consequences	consequence	NOUN
ftr-460	515	3	of	of	ADP
ftr-460	515	4	this	this	DET
ftr-460	515	5	discrepancy	discrepancy	NOUN
ftr-460	515	6	are	be	AUX
ftr-460	515	7	,	,	PUNCT
ftr-460	515	8	in	in	ADP
ftr-460	515	9	example	example	NOUN
ftr-460	515	10	2	2	NUM
ftr-460	515	11	,	,	PUNCT
ftr-460	515	12	that	that	SCONJ
ftr-460	515	13	a	a	DET
ftr-460	515	14	sale	sale	NOUN
ftr-460	515	15	in	in	ADP
ftr-460	515	16	year	year	NOUN
ftr-460	515	17	two	two	NUM
ftr-460	515	18	generates	generate	VERB
ftr-460	515	19	substantial	substantial	ADJ
ftr-460	515	20	tax	tax	NOUN
ftr-460	515	21	gain	gain	NOUN
ftr-460	515	22	with	with	ADP
ftr-460	515	23	little	little	ADJ
ftr-460	515	24	if	if	SCONJ
ftr-460	515	25	any	any	DET
ftr-460	515	26	economic	economic	ADJ
ftr-460	515	27	gain	gain	NOUN
ftr-460	515	28	and	and	CCONJ
ftr-460	515	29	,	,	PUNCT
ftr-460	515	30	in	in	ADP
ftr-460	515	31	example	example	NOUN
ftr-460	515	32	3	3	NUM
ftr-460	515	33	,	,	PUNCT
ftr-460	515	34	that	that	SCONJ
ftr-460	515	35	the	the	DET
ftr-460	515	36	property	property	NOUN
ftr-460	515	37	generates	generate	VERB
ftr-460	515	38	substantial	substantial	ADJ
ftr-460	515	39	income	income	NOUN
ftr-460	515	40	after	after	SCONJ
ftr-460	515	41	its	its	PRON
ftr-460	515	42	tax	tax	NOUN
ftr-460	515	43	basis	basis	NOUN
ftr-460	515	44	has	have	AUX
ftr-460	515	45	been	be	AUX
ftr-460	515	46	reduced	reduce	VERB
ftr-460	515	47	to	to	ADP
ftr-460	515	48	zero	zero	NUM
ftr-460	515	49	.	.	PUNCT
ftr-460	516	1	at	at	ADP
ftr-460	516	2	first	first	ADJ
ftr-460	516	3	blush	blush	NOUN
ftr-460	516	4	,	,	PUNCT
ftr-460	516	5	it	it	PRON
ftr-460	516	6	appears	appear	VERB
ftr-460	516	7	appropriate	appropriate	ADJ
ftr-460	516	8	for	for	SCONJ
ftr-460	516	9	the	the	DET
ftr-460	516	10	partnership	partnership	NOUN
ftr-460	516	11	to	to	PART
ftr-460	516	12	depreciate	depreciate	VERB
ftr-460	516	13	the	the	DET
ftr-460	516	14	property	property	NOUN
ftr-460	516	15	over	over	ADP
ftr-460	516	16	its	its	PRON
ftr-460	516	17	economic	economic	ADJ
ftr-460	516	18	life	life	NOUN
ftr-460	516	19	;	;	PUNCT
ftr-460	516	20	indeed	indeed	ADV
ftr-460	516	21	,	,	PUNCT
ftr-460	516	22	if	if	SCONJ
ftr-460	516	23	it	it	PRON
ftr-460	516	24	did	do	VERB
ftr-460	516	25	so	so	ADV
ftr-460	516	26	,	,	PUNCT
ftr-460	516	27	the	the	DET
ftr-460	516	28	perceived	perceive	VERB
ftr-460	516	29	abuses	abuse	NOUN
ftr-460	516	30	would	would	AUX
ftr-460	516	31	disappear	disappear	VERB
ftr-460	516	32	in	in	ADP
ftr-460	516	33	both	both	DET
ftr-460	516	34	cases	case	NOUN
ftr-460	516	35	.	.	PUNCT
ftr-460	517	1	to	to	PART
ftr-460	517	2	illustrate	illustrate	VERB
ftr-460	517	3	,	,	PUNCT
ftr-460	517	4	consider	consider	VERB
ftr-460	517	5	the	the	DET
ftr-460	517	6	results	result	NOUN
ftr-460	517	7	if	if	SCONJ
ftr-460	517	8	the	the	DET
ftr-460	517	9	partnership	partnership	NOUN
ftr-460	517	10	in	in	ADP
ftr-460	517	11	example	example	NOUN
ftr-460	517	12	3	3	NUM
ftr-460	517	13	depreciates	depreciate	VERB
ftr-460	517	14	its	its	PRON
ftr-460	517	15	book	book	NOUN
ftr-460	517	16	basis	basis	NOUN
ftr-460	517	17	of	of	ADP
ftr-460	517	18	s10,000	s10,000	NOUN
ftr-460	517	19	and	and	CCONJ
ftr-460	517	20	its	its	PRON
ftr-460	517	21	tax	tax	NOUN
ftr-460	517	22	basis	basis	NOUN
ftr-460	517	23	of	of	ADP
ftr-460	517	24	$	$	SYM
ftr-460	517	25	1,000	1,000	NUM
ftr-460	517	26	on	on	ADP
ftr-460	517	27	a	a	DET
ftr-460	517	28	straight	straight	ADJ
ftr-460	517	29	line	line	NOUN
ftr-460	517	30	basis	basis	NOUN
ftr-460	517	31	over	over	ADP
ftr-460	517	32	the	the	DET
ftr-460	517	33	property	property	NOUN
ftr-460	517	34	's	's	PART
ftr-460	517	35	economic	economic	ADJ
ftr-460	517	36	life	life	NOUN
ftr-460	517	37	of	of	ADP
ftr-460	517	38	10	10	NUM
ftr-460	517	39	years	year	NOUN
ftr-460	517	40	.	.	PUNCT
ftr-460	518	1	in	in	ADP
ftr-460	518	2	each	each	DET
ftr-460	518	3	year	year	NOUN
ftr-460	518	4	,	,	PUNCT
ftr-460	518	5	it	it	PRON
ftr-460	518	6	would	would	AUX
ftr-460	518	7	have	have	VERB
ftr-460	518	8	$	$	SYM
ftr-460	518	9	1,000	1,000	NUM
ftr-460	518	10	of	of	ADP
ftr-460	518	11	book	book	NOUN
ftr-460	518	12	depreciation	depreciation	NOUN
ftr-460	518	13	,	,	PUNCT
ftr-460	518	14	divided	divide	VERB
ftr-460	518	15	equally	equally	ADV
ftr-460	518	16	between	between	ADP
ftr-460	518	17	the	the	DET
ftr-460	518	18	two	two	NUM
ftr-460	518	19	partners	partner	NOUN
ftr-460	518	20	,	,	PUNCT
ftr-460	518	21	and	and	CCONJ
ftr-460	518	22	$	$	SYM
ftr-460	518	23	100	100	NUM
ftr-460	518	24	of	of	ADP
ftr-460	518	25	tax	tax	NOUN
ftr-460	518	26	depreciation	depreciation	NOUN
ftr-460	518	27	which	which	PRON
ftr-460	518	28	,	,	PUNCT
ftr-460	518	29	under	under	ADP
ftr-460	518	30	the	the	DET
ftr-460	518	31	traditional	traditional	ADJ
ftr-460	518	32	method	method	NOUN
ftr-460	518	33	,	,	PUNCT
ftr-460	518	34	would	would	AUX
ftr-460	518	35	be	be	AUX
ftr-460	518	36	entirely	entirely	ADV
ftr-460	518	37	allocated	allocate	VERB
ftr-460	518	38	to	to	ADP
ftr-460	518	39	k	k	PROPN
ftr-460	518	40	,	,	PUNCT
ftr-460	518	41	the	the	DET
ftr-460	518	42	noncontributing	noncontributing	PROPN
ftr-460	518	43	partner	partner	NOUN
ftr-460	518	44	.	.	PUNCT
ftr-460	519	1	if	if	SCONJ
ftr-460	519	2	the	the	DET
ftr-460	519	3	agreement	agreement	NOUN
ftr-460	519	4	contained	contain	VERB
ftr-460	519	5	a	a	DET
ftr-460	519	6	curative	curative	ADJ
ftr-460	519	7	allocation	allocation	NOUN
ftr-460	519	8	of	of	ADP
ftr-460	519	9	sales	sale	NOUN
ftr-460	519	10	income	income	NOUN
ftr-460	519	11	to	to	ADP
ftr-460	519	12	j	j	PROPN
ftr-460	519	13	equal	equal	ADJ
ftr-460	519	14	to	to	ADP
ftr-460	519	15	the	the	DET
ftr-460	519	16	ceiling	ceiling	NOUN
ftr-460	519	17	-	-	PUNCT
ftr-460	519	18	limited	limit	VERB
ftr-460	519	19	depreciation	depreciation	NOUN
ftr-460	519	20	(	(	PUNCT
ftr-460	519	21	of	of	ADP
ftr-460	519	22	$	$	SYM
ftr-460	519	23	400	400	NUM
ftr-460	519	24	per	per	ADP
ftr-460	519	25	year	year	NOUN
ftr-460	519	26	)	)	PUNCT
ftr-460	519	27	,	,	PUNCT
ftr-460	519	28	the	the	DET
ftr-460	519	29	capital	capital	NOUN
ftr-460	519	30	accounts	account	VERB
ftr-460	519	31	at	at	ADP
ftr-460	519	32	the	the	DET
ftr-460	519	33	end	end	NOUN
ftr-460	519	34	of	of	ADP
ftr-460	519	35	the	the	DET
ftr-460	519	36	first	first	ADJ
ftr-460	519	37	year	year	NOUN
ftr-460	519	38	would	would	AUX
ftr-460	519	39	be	be	AUX
ftr-460	519	40	as	as	SCONJ
ftr-460	519	41	follows	follow	VERB
ftr-460	519	42	:	:	PUNCT
ftr-460	519	43	j	j	PROPN
ftr-460	519	44	k	k	PROPN
ftr-460	519	45	tax	tax	NOUN
ftr-460	519	46	book	book	NOUN
ftr-460	519	47	tax	tax	NOUN
ftr-460	519	48	book	book	NOUN
ftr-460	519	49	initial	initial	ADJ
ftr-460	519	50	balance	balance	NOUN
ftr-460	519	51	$	$	SYM
ftr-460	519	52	1,000	1,000	NUM
ftr-460	519	53	$	$	SYM
ftr-460	519	54	10,000	10,000	NUM
ftr-460	519	55	$	$	SYM
ftr-460	519	56	10,000	10,000	NUM
ftr-460	519	57	$	$	SYM
ftr-460	519	58	10,000	10,000	NUM
ftr-460	519	59	depreciation	depreciation	NOUN
ftr-460	519	60	0	0	NUM
ftr-460	520	1	(	(	PUNCT
ftr-460	520	2	500	500	NUM
ftr-460	520	3	)	)	PUNCT
ftr-460	520	4	(	(	PUNCT
ftr-460	520	5	100	100	NUM
ftr-460	520	6	)	)	PUNCT
ftr-460	520	7	(	(	PUNCT
ftr-460	520	8	500	500	NUM
ftr-460	520	9	)	)	PUNCT
ftr-460	520	10	sales	sale	NOUN
ftr-460	520	11	income	income	NOUN
ftr-460	520	12	4.400	4.400	NUM
ftr-460	520	13	4.000	4.000	NUM
ftr-460	520	14	3.600	3.600	NUM
ftr-460	520	15	4.000	4.000	NUM
ftr-460	520	16	$	$	SYM
ftr-460	520	17	5,400	5,400	NUM
ftr-460	520	18	$	$	SYM
ftr-460	520	19	13,500	13,500	NUM
ftr-460	520	20	$	$	SYM
ftr-460	520	21	13,500	13,500	NUM
ftr-460	520	22	$	$	SYM
ftr-460	520	23	13,500	13,500	NUM
ftr-460	520	24	the	the	DET
ftr-460	520	25	result	result	NOUN
ftr-460	520	26	is	be	AUX
ftr-460	520	27	that	that	SCONJ
ftr-460	520	28	the	the	DET
ftr-460	520	29	ceiling	ceiling	NOUN
ftr-460	520	30	rule	rule	NOUN
ftr-460	520	31	distortion	distortion	NOUN
ftr-460	520	32	(	(	PUNCT
ftr-460	520	33	$	$	SYM
ftr-460	520	34	400	400	NUM
ftr-460	520	35	annually	annually	ADV
ftr-460	520	36	)	)	PUNCT
ftr-460	520	37	is	be	AUX
ftr-460	520	38	contemporaneously	contemporaneously	ADV
ftr-460	520	39	eliminated	eliminate	VERB
ftr-460	520	40	by	by	ADP
ftr-460	520	41	the	the	DET
ftr-460	520	42	curative	curative	ADJ
ftr-460	520	43	allocation	allocation	NOUN
ftr-460	520	44	,	,	PUNCT
ftr-460	520	45	but	but	CCONJ
ftr-460	520	46	unlike	unlike	ADP
ftr-460	520	47	example	example	NOUN
ftr-460	520	48	3	3	NUM
ftr-460	520	49	in	in	ADP
ftr-460	520	50	the	the	DET
ftr-460	520	51	regulations	regulation	NOUN
ftr-460	520	52	,	,	PUNCT
ftr-460	520	53	k	k	PROPN
ftr-460	520	54	effectively	effectively	ADV
ftr-460	520	55	deducts	deduct	VERB
ftr-460	520	56	its	its	PRON
ftr-460	520	57	investment	investment	NOUN
ftr-460	520	58	in	in	ADP
ftr-460	520	59	the	the	DET
ftr-460	520	60	property	property	NOUN
ftr-460	520	61	over	over	ADP
ftr-460	520	62	the	the	DET
ftr-460	520	63	useful	useful	ADJ
ftr-460	520	64	life	life	NOUN
ftr-460	520	65	of	of	ADP
ftr-460	520	66	the	the	DET
ftr-460	520	67	property	property	NOUN
ftr-460	520	68	,	,	PUNCT
ftr-460	520	69	rather	rather	ADV
ftr-460	520	70	than	than	ADP
ftr-460	520	71	all	all	PRON
ftr-460	520	72	in	in	ADP
ftr-460	520	73	the	the	DET
ftr-460	520	74	first	first	ADJ
ftr-460	520	75	year	year	NOUN
ftr-460	520	76	.	.	PUNCT
ftr-460	521	1	there	there	PRON
ftr-460	521	2	is	be	VERB
ftr-460	521	3	clearly	clearly	ADV
ftr-460	521	4	nothing	nothing	PRON
ftr-460	521	5	abusive	abusive	ADJ
ftr-460	521	6	in	in	ADP
ftr-460	521	7	this	this	DET
ftr-460	521	8	result	result	NOUN
ftr-460	521	9	.	.	PUNCT
ftr-460	522	1	it	it	PRON
ftr-460	522	2	approximates	approximate	VERB
ftr-460	522	3	the	the	DET
ftr-460	522	4	solution	solution	NOUN
ftr-460	522	5	proposed	propose	VERB
ftr-460	522	6	in	in	ADP
ftr-460	522	7	the	the	DET
ftr-460	522	8	regulations	regulation	NOUN
ftr-460	522	9	,	,	PUNCT
ftr-460	522	10	but	but	CCONJ
ftr-460	522	11	it	it	PRON
ftr-460	522	12	goes	go	VERB
ftr-460	522	13	one	one	NUM
ftr-460	522	14	better	well	ADV
ftr-460	522	15	,	,	PUNCT
ftr-460	522	16	for	for	ADP
ftr-460	522	17	in	in	ADP
ftr-460	522	18	this	this	DET
ftr-460	522	19	example	example	NOUN
ftr-460	522	20	no	no	DET
ftr-460	522	21	book	book	NOUN
ftr-460	522	22	/	/	SYM
ftr-460	522	23	tax	tax	NOUN
ftr-460	522	24	disparity	disparity	NOUN
ftr-460	522	25	is	be	AUX
ftr-460	522	26	ever	ever	ADV
ftr-460	522	27	created	create	VERB
ftr-460	522	28	for	for	ADP
ftr-460	522	29	k.	k.	PROPN
ftr-460	522	30	similarly	similarly	ADV
ftr-460	522	31	,	,	PUNCT
ftr-460	522	32	in	in	ADP
ftr-460	522	33	example	example	NOUN
ftr-460	522	34	2	2	NUM
ftr-460	522	35	,	,	PUNCT
ftr-460	522	36	if	if	SCONJ
ftr-460	522	37	the	the	DET
ftr-460	522	38	partnership	partnership	NOUN
ftr-460	522	39	's	's	PART
ftr-460	522	40	book	book	NOUN
ftr-460	522	41	and	and	CCONJ
ftr-460	522	42	tax	tax	NOUN
ftr-460	522	43	depreciation	depreciation	NOUN
ftr-460	522	44	were	be	AUX
ftr-460	522	45	spread	spread	VERB
ftr-460	522	46	over	over	ADP
ftr-460	522	47	the	the	DET
ftr-460	522	48	property	property	NOUN
ftr-460	522	49	's	's	PART
ftr-460	522	50	economic	economic	ADJ
ftr-460	522	51	life	life	NOUN
ftr-460	522	52	,	,	PUNCT
ftr-460	522	53	the	the	DET
ftr-460	522	54	first	first	ADJ
ftr-460	522	55	year	year	NOUN
ftr-460	522	56	's	's	PART
ftr-460	522	57	book	book	NOUN
ftr-460	522	58	and	and	CCONJ
ftr-460	522	59	tax	tax	NOUN
ftr-460	522	60	depreciation	depreciation	NOUN
ftr-460	522	61	would	would	AUX
ftr-460	522	62	be	be	AUX
ftr-460	522	63	$	$	SYM
ftr-460	522	64	1,000	1,000	NUM
ftr-460	522	65	and	and	CCONJ
ftr-460	522	66	$	$	SYM
ftr-460	522	67	100	100	NUM
ftr-460	522	68	,	,	PUNCT
ftr-460	522	69	respectively	respectively	ADV
ftr-460	522	70	.	.	PUNCT
ftr-460	523	1	under	under	ADP
ftr-460	523	2	the	the	DET
ftr-460	523	3	traditional	traditional	ADJ
ftr-460	523	4	method	method	NOUN
ftr-460	523	5	,	,	PUNCT
ftr-460	523	6	the	the	DET
ftr-460	523	7	book	book	NOUN
ftr-460	523	8	depreciation	depreciation	NOUN
ftr-460	523	9	would	would	AUX
ftr-460	523	10	be	be	AUX
ftr-460	523	11	divided	divide	VERB
ftr-460	523	12	equally	equally	ADV
ftr-460	523	13	between	between	ADP
ftr-460	523	14	c	c	PROPN
ftr-460	523	15	and	and	CCONJ
ftr-460	523	16	d	d	NOUN
ftr-460	523	17	,	,	PUNCT
ftr-460	523	18	and	and	CCONJ
ftr-460	523	19	the	the	DET
ftr-460	523	20	tax	tax	NOUN
ftr-460	523	21	depreciation	depreciation	NOUN
ftr-460	523	22	would	would	AUX
ftr-460	523	23	be	be	AUX
ftr-460	523	24	allocated	allocate	VERB
ftr-460	523	25	entirely	entirely	ADV
ftr-460	523	26	to	to	ADP
ftr-460	523	27	c	c	PROPN
ftr-460	523	28	,	,	PUNCT
ftr-460	523	29	the	the	DET
ftr-460	523	30	noncontributing	noncontributing	PROPN
ftr-460	523	31	partner	partner	NOUN
ftr-460	523	32	.	.	PUNCT
ftr-460	524	1	the	the	DET
ftr-460	524	2	planned	plan	VERB
ftr-460	524	3	sale	sale	NOUN
ftr-460	524	4	in	in	ADP
ftr-460	524	5	year	year	NOUN
ftr-460	524	6	two	two	NUM
ftr-460	524	7	would	would	AUX
ftr-460	524	8	result	result	VERB
ftr-460	524	9	in	in	ADP
ftr-460	524	10	book	book	NOUN
ftr-460	524	11	gain	gain	NOUN
ftr-460	524	12	of	of	ADP
ftr-460	524	13	$	$	SYM
ftr-460	524	14	1,000	1,000	NUM
ftr-460	524	15	and	and	CCONJ
ftr-460	524	16	tax	tax	NOUN
ftr-460	524	17	gain	gain	NOUN
ftr-460	524	18	of	of	ADP
ftr-460	524	19	$	$	SYM
ftr-460	524	20	9,100	9,100	NUM
ftr-460	524	21	,	,	PUNCT
ftr-460	524	22	of	of	ADP
ftr-460	524	23	which	which	PRON
ftr-460	524	24	$	$	SYM
ftr-460	524	25	8,100	8,100	NUM
ftr-460	524	26	represents	represent	VERB
ftr-460	524	27	built	build	VERB
ftr-460	524	28	-	-	PUNCT
ftr-460	524	29	in	in	ADP
ftr-460	524	30	gain	gain	NOUN
ftr-460	524	31	that	that	PRON
ftr-460	524	32	must	must	AUX
ftr-460	524	33	be	be	AUX
ftr-460	524	34	allocated	allocate	VERB
ftr-460	524	35	to	to	ADP
ftr-460	524	36	c.	c.	PROPN
ftr-460	524	37	the	the	DET
ftr-460	524	38	book	book	NOUN
ftr-460	524	39	gain	gain	NOUN
ftr-460	524	40	of	of	ADP
ftr-460	524	41	$	$	SYM
ftr-460	524	42	1,000	1,000	NUM
ftr-460	524	43	is	be	AUX
ftr-460	524	44	allocated	allocate	VERB
ftr-460	524	45	equally	equally	ADV
ftr-460	524	46	between	between	ADP
ftr-460	524	47	c	c	PROPN
ftr-460	524	48	and	and	CCONJ
ftr-460	524	49	d	d	NOUN
ftr-460	524	50	,	,	PUNCT
ftr-460	524	51	as	as	SCONJ
ftr-460	524	52	is	be	AUX
ftr-460	524	53	the	the	DET
ftr-460	524	54	last	last	ADJ
ftr-460	524	55	$	$	SYM
ftr-460	524	56	1,000	1,000	NUM
ftr-460	524	57	of	of	ADP
ftr-460	524	58	tax	tax	NOUN
ftr-460	524	59	gain	gain	NOUN
ftr-460	524	60	.	.	PUNCT
ftr-460	525	1	the	the	DET
ftr-460	525	2	effect	effect	NOUN
ftr-460	525	3	on	on	ADP
ftr-460	525	4	the	the	DET
ftr-460	525	5	capital	capital	NOUN
ftr-460	525	6	accounts	account	NOUN
ftr-460	525	7	would	would	AUX
ftr-460	525	8	be	be	AUX
ftr-460	525	9	as	as	SCONJ
ftr-460	525	10	follows	follow	VERB
ftr-460	525	11	:	:	PUNCT
ftr-460	525	12	19961	19961	NUM
ftr-460	525	13	florida	florida	PROPN
ftr-460	525	14	tax	tax	NOUN
ftr-460	525	15	review	review	NOUN
ftr-460	525	16	c	c	NOUN
ftr-460	525	17	d	d	NOUN
ftr-460	525	18	tax	tax	NOUN
ftr-460	525	19	book	book	NOUN
ftr-460	525	20	tax	tax	NOUN
ftr-460	525	21	book	book	NOUN
ftr-460	525	22	initial	initial	ADJ
ftr-460	525	23	balance	balance	NOUN
ftr-460	525	24	$	$	SYM
ftr-460	525	25	1,000	1,000	NUM
ftr-460	525	26	$	$	SYM
ftr-460	525	27	10,000	10,000	NUM
ftr-460	525	28	$	$	SYM
ftr-460	525	29	10,000	10,000	NUM
ftr-460	525	30	$	$	SYM
ftr-460	525	31	10,000	10,000	NUM
ftr-460	525	32	depreciation	depreciation	NOUN
ftr-460	525	33	0	0	NUM
ftr-460	526	1	(	(	PUNCT
ftr-460	526	2	500	500	NUM
ftr-460	526	3	)	)	PUNCT
ftr-460	526	4	(	(	PUNCT
ftr-460	526	5	100	100	NUM
ftr-460	526	6	)	)	PUNCT
ftr-460	526	7	(	(	PUNCT
ftr-460	526	8	500	500	NUM
ftr-460	526	9	)	)	PUNCT
ftr-460	526	10	sale	sale	NOUN
ftr-460	526	11	8,600	8,600	NUM
ftr-460	526	12	500	500	NUM
ftr-460	526	13	500	500	NUM
ftr-460	526	14	500	500	NUM
ftr-460	526	15	$	$	SYM
ftr-460	526	16	9,600	9,600	NUM
ftr-460	526	17	$	$	SYM
ftr-460	526	18	10,000	10,000	NUM
ftr-460	526	19	$	$	SYM
ftr-460	526	20	10,400	10,400	NUM
ftr-460	526	21	$	$	SYM
ftr-460	526	22	10,000	10,000	NUM
ftr-460	526	23	in	in	ADP
ftr-460	526	24	this	this	DET
ftr-460	526	25	variation	variation	NOUN
ftr-460	526	26	,	,	PUNCT
ftr-460	526	27	instead	instead	ADV
ftr-460	526	28	of	of	ADP
ftr-460	526	29	shifting	shift	VERB
ftr-460	526	30	$	$	SYM
ftr-460	526	31	4,000	4,000	NUM
ftr-460	526	32	of	of	ADP
ftr-460	526	33	c	c	PROPN
ftr-460	526	34	's	's	PART
ftr-460	526	35	precontribution	precontribution	NOUN
ftr-460	526	36	gain	gain	NOUN
ftr-460	526	37	to	to	ADP
ftr-460	526	38	d	d	PROPN
ftr-460	526	39	,	,	PUNCT
ftr-460	526	40	the	the	DET
ftr-460	526	41	parties	party	NOUN
ftr-460	526	42	have	have	AUX
ftr-460	526	43	shifted	shift	VERB
ftr-460	526	44	only	only	ADV
ftr-460	526	45	$	$	SYM
ftr-460	526	46	400	400	NUM
ftr-460	526	47	,	,	PUNCT
ftr-460	526	48	a	a	DET
ftr-460	526	49	result	result	NOUN
ftr-460	526	50	unlikely	unlikely	ADJ
ftr-460	526	51	to	to	PART
ftr-460	526	52	be	be	AUX
ftr-460	526	53	considered	consider	VERB
ftr-460	526	54	abusive	abusive	ADJ
ftr-460	526	55	.	.	PUNCT
ftr-460	527	1	the	the	DET
ftr-460	527	2	culprit	culprit	NOUN
ftr-460	527	3	leading	lead	VERB
ftr-460	527	4	to	to	ADP
ftr-460	527	5	the	the	DET
ftr-460	527	6	abuses	abuse	NOUN
ftr-460	527	7	in	in	ADP
ftr-460	527	8	the	the	DET
ftr-460	527	9	examples	example	NOUN
ftr-460	527	10	thus	thus	ADV
ftr-460	527	11	appears	appear	VERB
ftr-460	527	12	not	not	PART
ftr-460	527	13	to	to	PART
ftr-460	527	14	be	be	AUX
ftr-460	527	15	any	any	DET
ftr-460	527	16	feature	feature	NOUN
ftr-460	527	17	of	of	ADP
ftr-460	527	18	section	section	NOUN
ftr-460	527	19	704(c	704(c	PROPN
ftr-460	527	20	)	)	PUNCT
ftr-460	527	21	,	,	PUNCT
ftr-460	527	22	but	but	CCONJ
ftr-460	527	23	the	the	DET
ftr-460	527	24	depreciation	depreciation	NOUN
ftr-460	527	25	methods	method	NOUN
ftr-460	527	26	used	use	VERB
ftr-460	527	27	for	for	ADP
ftr-460	527	28	book	book	NOUN
ftr-460	527	29	and	and	CCONJ
ftr-460	527	30	tax	tax	NOUN
ftr-460	527	31	purposes	purpose	NOUN
ftr-460	527	32	.	.	PUNCT
ftr-460	528	1	the	the	DET
ftr-460	528	2	next	next	ADJ
ftr-460	528	3	obvious	obvious	ADJ
ftr-460	528	4	question	question	NOUN
ftr-460	528	5	,	,	PUNCT
ftr-460	528	6	then	then	ADV
ftr-460	528	7	,	,	PUNCT
ftr-460	528	8	is	be	AUX
ftr-460	528	9	why	why	SCONJ
ftr-460	528	10	the	the	DET
ftr-460	528	11	treasury	treasury	NOUN
ftr-460	528	12	chose	choose	VERB
ftr-460	528	13	the	the	DET
ftr-460	528	14	section	section	NOUN
ftr-460	528	15	704(c	704(c	PROPN
ftr-460	528	16	)	)	PUNCT
ftr-460	528	17	regulations	regulation	NOUN
ftr-460	528	18	as	as	ADP
ftr-460	528	19	the	the	DET
ftr-460	528	20	forum	forum	NOUN
ftr-460	528	21	for	for	ADP
ftr-460	528	22	eliminating	eliminate	VERB
ftr-460	528	23	these	these	DET
ftr-460	528	24	abuses	abuse	NOUN
ftr-460	528	25	.	.	PUNCT
ftr-460	529	1	although	although	SCONJ
ftr-460	529	2	the	the	DET
ftr-460	529	3	method	method	NOUN
ftr-460	529	4	of	of	ADP
ftr-460	529	5	depreciation	depreciation	NOUN
ftr-460	529	6	described	describe	VERB
ftr-460	529	7	above	above	ADV
ftr-460	529	8	seems	seem	VERB
ftr-460	529	9	quite	quite	ADV
ftr-460	529	10	reasonable	reasonable	ADJ
ftr-460	529	11	,	,	PUNCT
ftr-460	529	12	it	it	PRON
ftr-460	529	13	is	be	AUX
ftr-460	529	14	not	not	PART
ftr-460	529	15	permitted	permit	VERB
ftr-460	529	16	by	by	ADP
ftr-460	529	17	the	the	DET
ftr-460	529	18	code	code	NOUN
ftr-460	529	19	or	or	CCONJ
ftr-460	529	20	the	the	DET
ftr-460	529	21	regulations	regulation	NOUN
ftr-460	529	22	.	.	PUNCT
ftr-460	530	1	under	under	ADP
ftr-460	530	2	code	code	NOUN
ftr-460	530	3	section	section	NOUN
ftr-460	530	4	168(i)(7	168(i)(7	NUM
ftr-460	530	5	)	)	PUNCT
ftr-460	530	6	,	,	PUNCT
ftr-460	530	7	the	the	DET
ftr-460	530	8	partnership	partnership	NOUN
ftr-460	530	9	is	be	AUX
ftr-460	530	10	"	"	PUNCT
ftr-460	530	11	treated	treat	VERB
ftr-460	530	12	as	as	ADP
ftr-460	530	13	the	the	DET
ftr-460	530	14	transferor	transferor	NOUN
ftr-460	530	15	for	for	ADP
ftr-460	530	16	purposes	purpose	NOUN
ftr-460	530	17	of	of	ADP
ftr-460	530	18	computing	compute	VERB
ftr-460	530	19	the	the	DET
ftr-460	530	20	depreciation	depreciation	NOUN
ftr-460	530	21	deduction	deduction	NOUN
ftr-460	530	22	...	...	PUNCT
ftr-460	530	23	with	with	ADP
ftr-460	530	24	respect	respect	NOUN
ftr-460	530	25	to	to	ADP
ftr-460	530	26	so	so	ADV
ftr-460	530	27	much	much	ADJ
ftr-460	530	28	of	of	ADP
ftr-460	530	29	the	the	DET
ftr-460	530	30	basis	basis	NOUN
ftr-460	530	31	in	in	ADP
ftr-460	530	32	the	the	DET
ftr-460	530	33	hands	hand	NOUN
ftr-460	530	34	of	of	ADP
ftr-460	530	35	the	the	DET
ftr-460	530	36	transferee	transferee	NOUN
ftr-460	530	37	as	as	SCONJ
ftr-460	530	38	does	do	AUX
ftr-460	530	39	not	not	PART
ftr-460	530	40	exceed	exceed	VERB
ftr-460	530	41	the	the	DET
ftr-460	530	42	adjusted	adjusted	ADJ
ftr-460	530	43	basis	basis	NOUN
ftr-460	530	44	in	in	ADP
ftr-460	530	45	the	the	DET
ftr-460	530	46	hands	hand	NOUN
ftr-460	530	47	of	of	ADP
ftr-460	530	48	the	the	DET
ftr-460	530	49	transferor	transferor	NOUN
ftr-460	530	50	.	.	PUNCT
ftr-460	530	51	"	"	PUNCT
ftr-460	531	1	thus	thus	ADV
ftr-460	531	2	,	,	PUNCT
ftr-460	531	3	in	in	ADP
ftr-460	531	4	the	the	DET
ftr-460	531	5	examples	example	NOUN
ftr-460	531	6	,	,	PUNCT
ftr-460	531	7	where	where	SCONJ
ftr-460	531	8	the	the	DET
ftr-460	531	9	contributing	contribute	VERB
ftr-460	531	10	partner	partner	NOUN
ftr-460	531	11	had	have	VERB
ftr-460	531	12	$	$	SYM
ftr-460	531	13	1,000	1,000	NUM
ftr-460	531	14	of	of	ADP
ftr-460	531	15	basis	basis	NOUN
ftr-460	531	16	in	in	ADP
ftr-460	531	17	the	the	DET
ftr-460	531	18	property	property	NOUN
ftr-460	531	19	and	and	CCONJ
ftr-460	531	20	one	one	NUM
ftr-460	531	21	year	year	NOUN
ftr-460	531	22	left	leave	VERB
ftr-460	531	23	in	in	ADP
ftr-460	531	24	its	its	PRON
ftr-460	531	25	recovery	recovery	NOUN
ftr-460	531	26	period	period	NOUN
ftr-460	531	27	,	,	PUNCT
ftr-460	531	28	the	the	DET
ftr-460	531	29	partnership	partnership	NOUN
ftr-460	531	30	's	's	PART
ftr-460	531	31	tax	tax	NOUN
ftr-460	531	32	deduction	deduction	NOUN
ftr-460	531	33	for	for	ADP
ftr-460	531	34	the	the	DET
ftr-460	531	35	first	first	ADJ
ftr-460	531	36	year	year	NOUN
ftr-460	531	37	must	must	AUX
ftr-460	531	38	be	be	AUX
ftr-460	531	39	$	$	SYM
ftr-460	531	40	1,000	1,000	NUM
ftr-460	531	41	,	,	PUNCT
ftr-460	531	42	and	and	CCONJ
ftr-460	531	43	can	can	AUX
ftr-460	531	44	not	not	PART
ftr-460	531	45	be	be	AUX
ftr-460	531	46	computed	compute	VERB
ftr-460	531	47	over	over	ADP
ftr-460	531	48	the	the	DET
ftr-460	531	49	useful	useful	ADJ
ftr-460	531	50	life	life	NOUN
ftr-460	531	51	of	of	ADP
ftr-460	531	52	the	the	DET
ftr-460	531	53	property	property	NOUN
ftr-460	531	54	.	.	PUNCT
ftr-460	532	1	this	this	DET
ftr-460	532	2	rule	rule	NOUN
ftr-460	532	3	does	do	AUX
ftr-460	532	4	not	not	PART
ftr-460	532	5	,	,	PUNCT
ftr-460	532	6	however	however	ADV
ftr-460	532	7	,	,	PUNCT
ftr-460	532	8	dictate	dictate	VERB
ftr-460	532	9	how	how	SCONJ
ftr-460	532	10	the	the	DET
ftr-460	532	11	partnership	partnership	NOUN
ftr-460	532	12	should	should	AUX
ftr-460	532	13	compute	compute	VERB
ftr-460	532	14	its	its	PRON
ftr-460	532	15	book	book	NOUN
ftr-460	532	16	depreciation	depreciation	NOUN
ftr-460	532	17	.	.	PUNCT
ftr-460	533	1	even	even	ADV
ftr-460	533	2	if	if	SCONJ
ftr-460	533	3	tax	tax	NOUN
ftr-460	533	4	depreciation	depreciation	NOUN
ftr-460	533	5	must	must	AUX
ftr-460	533	6	be	be	AUX
ftr-460	533	7	taken	take	VERB
ftr-460	533	8	all	all	ADV
ftr-460	533	9	in	in	ADP
ftr-460	533	10	one	one	NUM
ftr-460	533	11	year	year	NOUN
ftr-460	533	12	,	,	PUNCT
ftr-460	533	13	the	the	DET
ftr-460	533	14	partnership	partnership	NOUN
ftr-460	533	15	could	could	AUX
ftr-460	533	16	nevertheless	nevertheless	ADV
ftr-460	533	17	use	use	VERB
ftr-460	533	18	the	the	DET
ftr-460	533	19	useful	useful	ADJ
ftr-460	533	20	life	life	NOUN
ftr-460	533	21	of	of	ADP
ftr-460	533	22	the	the	DET
ftr-460	533	23	property	property	NOUN
ftr-460	533	24	as	as	ADP
ftr-460	533	25	the	the	DET
ftr-460	533	26	measuring	measure	VERB
ftr-460	533	27	rod	rod	NOUN
ftr-460	533	28	for	for	ADP
ftr-460	533	29	book	book	NOUN
ftr-460	533	30	depreciation	depreciation	NOUN
ftr-460	533	31	.	.	PUNCT
ftr-460	534	1	were	be	AUX
ftr-460	534	2	this	this	PRON
ftr-460	534	3	the	the	DET
ftr-460	534	4	case	case	NOUN
ftr-460	534	5	,	,	PUNCT
ftr-460	534	6	the	the	DET
ftr-460	534	7	first	first	ADJ
ftr-460	534	8	year	year	NOUN
ftr-460	534	9	's	's	PART
ftr-460	534	10	tax	tax	NOUN
ftr-460	534	11	depreciation	depreciation	NOUN
ftr-460	534	12	in	in	ADP
ftr-460	534	13	example	example	NOUN
ftr-460	534	14	3	3	NUM
ftr-460	534	15	would	would	AUX
ftr-460	534	16	be	be	AUX
ftr-460	534	17	$	$	SYM
ftr-460	534	18	1,000	1,000	NUM
ftr-460	534	19	,	,	PUNCT
ftr-460	534	20	and	and	CCONJ
ftr-460	534	21	the	the	DET
ftr-460	534	22	first	first	ADJ
ftr-460	534	23	year	year	NOUN
ftr-460	534	24	's	's	PART
ftr-460	534	25	book	book	NOUN
ftr-460	534	26	depreciation	depreciation	NOUN
ftr-460	534	27	would	would	AUX
ftr-460	534	28	also	also	ADV
ftr-460	534	29	be	be	AUX
ftr-460	534	30	$	$	SYM
ftr-460	534	31	1,000	1,000	NUM
ftr-460	534	32	.	.	PUNCT
ftr-460	535	1	under	under	ADP
ftr-460	535	2	the	the	DET
ftr-460	535	3	traditional	traditional	ADJ
ftr-460	535	4	method	method	NOUN
ftr-460	535	5	,	,	PUNCT
ftr-460	535	6	both	both	DET
ftr-460	535	7	book	book	NOUN
ftr-460	535	8	and	and	CCONJ
ftr-460	535	9	tax	tax	NOUN
ftr-460	535	10	would	would	AUX
ftr-460	535	11	be	be	AUX
ftr-460	535	12	divided	divide	VERB
ftr-460	535	13	equally	equally	ADV
ftr-460	535	14	because	because	SCONJ
ftr-460	535	15	this	this	PRON
ftr-460	535	16	would	would	AUX
ftr-460	535	17	provide	provide	VERB
ftr-460	535	18	d	d	PROPN
ftr-460	535	19	,	,	PUNCT
ftr-460	535	20	the	the	DET
ftr-460	535	21	noncontributor	noncontributor	NOUN
ftr-460	535	22	,	,	PUNCT
ftr-460	535	23	with	with	ADP
ftr-460	535	24	tax	tax	NOUN
ftr-460	535	25	depreciation	depreciation	NOUN
ftr-460	535	26	equal	equal	ADJ
ftr-460	535	27	to	to	ADP
ftr-460	535	28	its	its	PRON
ftr-460	535	29	share	share	NOUN
ftr-460	535	30	of	of	ADP
ftr-460	535	31	book	book	NOUN
ftr-460	535	32	depreciation	depreciation	NOUN
ftr-460	535	33	.	.	PUNCT
ftr-460	536	1	on	on	ADP
ftr-460	536	2	the	the	DET
ftr-460	536	3	sale	sale	NOUN
ftr-460	536	4	for	for	ADP
ftr-460	536	5	$	$	SYM
ftr-460	536	6	10,000	10,000	NUM
ftr-460	536	7	in	in	ADP
ftr-460	536	8	the	the	DET
ftr-460	536	9	second	second	ADJ
ftr-460	536	10	year	year	NOUN
ftr-460	536	11	,	,	PUNCT
ftr-460	536	12	there	there	PRON
ftr-460	536	13	is	be	VERB
ftr-460	536	14	$	$	SYM
ftr-460	536	15	9,000	9,000	NUM
ftr-460	536	16	of	of	ADP
ftr-460	536	17	built	build	VERB
ftr-460	536	18	-	-	PUNCT
ftr-460	536	19	in	in	ADP
ftr-460	536	20	gain	gain	NOUN
ftr-460	536	21	,	,	PUNCT
ftr-460	536	22	which	which	PRON
ftr-460	536	23	can	can	AUX
ftr-460	536	24	be	be	AUX
ftr-460	536	25	entirely	entirely	ADV
ftr-460	536	26	allocated	allocate	VERB
ftr-460	536	27	to	to	ADP
ftr-460	536	28	c	c	PROPN
ftr-460	536	29	under	under	ADP
ftr-460	536	30	the	the	DET
ftr-460	536	31	traditional	traditional	ADJ
ftr-460	536	32	method	method	NOUN
ftr-460	536	33	.	.	PUNCT
ftr-460	537	1	the	the	DET
ftr-460	537	2	remaining	remain	VERB
ftr-460	537	3	$	$	SYM
ftr-460	537	4	1,000	1,000	NUM
ftr-460	537	5	of	of	ADP
ftr-460	537	6	tax	tax	NOUN
ftr-460	537	7	gain	gain	NOUN
ftr-460	537	8	which	which	PRON
ftr-460	537	9	matches	match	VERB
ftr-460	537	10	the	the	DET
ftr-460	537	11	$	$	SYM
ftr-460	537	12	1,000	1,000	NUM
ftr-460	537	13	of	of	ADP
ftr-460	537	14	book	book	NOUN
ftr-460	537	15	gain	gain	NOUN
ftr-460	537	16	would	would	AUX
ftr-460	537	17	be	be	AUX
ftr-460	537	18	divided	divide	VERB
ftr-460	537	19	equally	equally	ADV
ftr-460	537	20	.	.	PUNCT
ftr-460	538	1	the	the	DET
ftr-460	538	2	effect	effect	NOUN
ftr-460	538	3	on	on	ADP
ftr-460	538	4	the	the	DET
ftr-460	538	5	capital	capital	NOUN
ftr-460	538	6	accounts	account	NOUN
ftr-460	538	7	would	would	AUX
ftr-460	538	8	be	be	AUX
ftr-460	538	9	as	as	SCONJ
ftr-460	538	10	follows	follow	VERB
ftr-460	538	11	:	:	PUNCT
ftr-460	538	12	c	c	NOUN
ftr-460	538	13	d	d	NOUN
ftr-460	538	14	tax	tax	NOUN
ftr-460	538	15	book	book	NOUN
ftr-460	538	16	tax	tax	NOUN
ftr-460	538	17	book	book	NOUN
ftr-460	538	18	initial	initial	ADJ
ftr-460	538	19	balance	balance	NOUN
ftr-460	538	20	$	$	SYM
ftr-460	538	21	1,000	1,000	NUM
ftr-460	538	22	$	$	SYM
ftr-460	538	23	10,000	10,000	NUM
ftr-460	538	24	$	$	SYM
ftr-460	538	25	10,000	10,000	NUM
ftr-460	538	26	$	$	SYM
ftr-460	538	27	10,000	10,000	NUM
ftr-460	538	28	depreciation	depreciation	NOUN
ftr-460	538	29	(	(	PUNCT
ftr-460	538	30	500	500	NUM
ftr-460	538	31	)	)	PUNCT
ftr-460	538	32	(	(	PUNCT
ftr-460	538	33	500	500	NUM
ftr-460	538	34	)	)	PUNCT
ftr-460	538	35	(	(	PUNCT
ftr-460	538	36	500	500	NUM
ftr-460	538	37	)	)	PUNCT
ftr-460	538	38	(	(	PUNCT
ftr-460	538	39	500	500	NUM
ftr-460	538	40	)	)	PUNCT
ftr-460	538	41	sale	sale	NOUN
ftr-460	538	42	9,500	9,500	NUM
ftr-460	538	43	500	500	NUM
ftr-460	538	44	500	500	NUM
ftr-460	538	45	500	500	NUM
ftr-460	538	46	$	$	SYM
ftr-460	538	47	10,000	10,000	NUM
ftr-460	538	48	$	$	SYM
ftr-460	538	49	10,000	10,000	NUM
ftr-460	538	50	$	$	SYM
ftr-460	538	51	10,000	10,000	NUM
ftr-460	538	52	$	$	SYM
ftr-460	538	53	10,000	10,000	NUM
ftr-460	538	54	thus	thus	ADV
ftr-460	538	55	,	,	PUNCT
ftr-460	538	56	it	it	PRON
ftr-460	538	57	appears	appear	VERB
ftr-460	538	58	possible	possible	ADJ
ftr-460	538	59	to	to	PART
ftr-460	538	60	live	live	VERB
ftr-460	538	61	with	with	ADP
ftr-460	538	62	the	the	DET
ftr-460	538	63	rule	rule	NOUN
ftr-460	538	64	of	of	ADP
ftr-460	538	65	section	section	NOUN
ftr-460	538	66	168(i)(7	168(i)(7	NUM
ftr-460	538	67	)	)	PUNCT
ftr-460	538	68	and	and	CCONJ
ftr-460	538	69	still	still	ADV
ftr-460	538	70	avoid	avoid	VERB
ftr-460	538	71	shifting	shift	VERB
ftr-460	538	72	of	of	ADP
ftr-460	538	73	gain	gain	NOUN
ftr-460	538	74	and	and	CCONJ
ftr-460	538	75	losses	loss	NOUN
ftr-460	538	76	;	;	PUNCT
ftr-460	538	77	in	in	ADP
ftr-460	538	78	this	this	DET
ftr-460	538	79	variation	variation	NOUN
ftr-460	538	80	,	,	PUNCT
ftr-460	538	81	the	the	DET
ftr-460	538	82	ceiling	ceiling	NOUN
ftr-460	538	83	rule	rule	VERB
ftr-460	538	84	never	never	ADV
ftr-460	538	85	[	[	X
ftr-460	538	86	vol	vol	X
ftr-460	538	87	3:3	3:3	NUM
ftr-460	538	88	use	use	NOUN
ftr-460	538	89	and	and	CCONJ
ftr-460	538	90	abuse	abuse	NOUN
ftr-460	538	91	of	of	ADP
ftr-460	538	92	section	section	NOUN
ftr-460	538	93	704(c	704(c	PROPN
ftr-460	538	94	)	)	PUNCT
ftr-460	538	95	comes	come	VERB
ftr-460	538	96	into	into	ADP
ftr-460	538	97	play	play	NOUN
ftr-460	538	98	.	.	PUNCT
ftr-460	539	1	but	but	CCONJ
ftr-460	539	2	consider	consider	VERB
ftr-460	539	3	the	the	DET
ftr-460	539	4	situation	situation	NOUN
ftr-460	539	5	where	where	SCONJ
ftr-460	539	6	the	the	DET
ftr-460	539	7	property	property	NOUN
ftr-460	539	8	is	be	AUX
ftr-460	539	9	retained	retain	VERB
ftr-460	539	10	for	for	ADP
ftr-460	539	11	its	its	PRON
ftr-460	539	12	economic	economic	ADJ
ftr-460	539	13	life	life	NOUN
ftr-460	539	14	.	.	PUNCT
ftr-460	540	1	if	if	SCONJ
ftr-460	540	2	book	book	NOUN
ftr-460	540	3	depreciation	depreciation	NOUN
ftr-460	540	4	is	be	AUX
ftr-460	540	5	based	base	VERB
ftr-460	540	6	on	on	ADP
ftr-460	540	7	the	the	DET
ftr-460	540	8	economic	economic	ADJ
ftr-460	540	9	life	life	NOUN
ftr-460	540	10	of	of	ADP
ftr-460	540	11	the	the	DET
ftr-460	540	12	property	property	NOUN
ftr-460	540	13	,	,	PUNCT
ftr-460	540	14	tax	tax	NOUN
ftr-460	540	15	depreciation	depreciation	NOUN
ftr-460	540	16	in	in	ADP
ftr-460	540	17	year	year	NOUN
ftr-460	541	1	one	one	NUM
ftr-460	541	2	is	be	AUX
ftr-460	541	3	again	again	ADV
ftr-460	541	4	$	$	SYM
ftr-460	541	5	1,000	1,000	NUM
ftr-460	541	6	,	,	PUNCT
ftr-460	541	7	and	and	CCONJ
ftr-460	541	8	is	be	AUX
ftr-460	541	9	again	again	ADV
ftr-460	541	10	divided	divide	VERB
ftr-460	541	11	equally	equally	ADV
ftr-460	541	12	.	.	PUNCT
ftr-460	542	1	in	in	ADP
ftr-460	542	2	years	year	NOUN
ftr-460	542	3	two	two	NUM
ftr-460	542	4	through	through	ADP
ftr-460	542	5	ten	ten	NUM
ftr-460	542	6	,	,	PUNCT
ftr-460	542	7	however	however	ADV
ftr-460	542	8	,	,	PUNCT
ftr-460	542	9	the	the	DET
ftr-460	542	10	ceiling	ceiling	NOUN
ftr-460	542	11	rule	rule	NOUN
ftr-460	542	12	applies	apply	VERB
ftr-460	542	13	,	,	PUNCT
ftr-460	542	14	and	and	CCONJ
ftr-460	542	15	even	even	ADV
ftr-460	542	16	though	though	SCONJ
ftr-460	542	17	k	k	PROPN
ftr-460	542	18	is	be	AUX
ftr-460	542	19	entitled	entitle	VERB
ftr-460	542	20	to	to	ADP
ftr-460	542	21	$	$	SYM
ftr-460	542	22	500	500	NUM
ftr-460	542	23	of	of	ADP
ftr-460	542	24	book	book	NOUN
ftr-460	542	25	depreciation	depreciation	NOUN
ftr-460	542	26	each	each	DET
ftr-460	542	27	year	year	NOUN
ftr-460	542	28	,	,	PUNCT
ftr-460	542	29	there	there	PRON
ftr-460	542	30	is	be	VERB
ftr-460	542	31	no	no	DET
ftr-460	542	32	tax	tax	NOUN
ftr-460	542	33	depreciation	depreciation	NOUN
ftr-460	542	34	at	at	ADV
ftr-460	542	35	all	all	ADV
ftr-460	542	36	in	in	ADP
ftr-460	542	37	those	those	DET
ftr-460	542	38	years	year	NOUN
ftr-460	542	39	.	.	PUNCT
ftr-460	543	1	as	as	ADP
ftr-460	543	2	a	a	DET
ftr-460	543	3	result	result	NOUN
ftr-460	543	4	,	,	PUNCT
ftr-460	543	5	the	the	DET
ftr-460	543	6	capital	capital	NOUN
ftr-460	543	7	accounts	account	VERB
ftr-460	543	8	after	after	SCONJ
ftr-460	543	9	the	the	DET
ftr-460	543	10	10	10	NUM
ftr-460	543	11	years	year	NOUN
ftr-460	543	12	are	be	AUX
ftr-460	543	13	as	as	SCONJ
ftr-460	543	14	follows	follow	VERB
ftr-460	543	15	:	:	PUNCT
ftr-460	543	16	c	c	NOUN
ftr-460	543	17	d	d	NOUN
ftr-460	543	18	tax	tax	NOUN
ftr-460	543	19	book	book	NOUN
ftr-460	543	20	tax	tax	NOUN
ftr-460	543	21	book	book	NOUN
ftr-460	543	22	initial	initial	ADJ
ftr-460	543	23	balance	balance	NOUN
ftr-460	543	24	$	$	SYM
ftr-460	543	25	1,000	1,000	NUM
ftr-460	543	26	$	$	SYM
ftr-460	543	27	10,000	10,000	NUM
ftr-460	543	28	$	$	SYM
ftr-460	543	29	10,000	10,000	NUM
ftr-460	543	30	$	$	SYM
ftr-460	543	31	10,000	10,000	NUM
ftr-460	543	32	depreciation	depreciation	NOUN
ftr-460	543	33	(	(	PUNCT
ftr-460	543	34	500	500	NUM
ftr-460	543	35	)	)	PUNCT
ftr-460	543	36	(	(	PUNCT
ftr-460	543	37	5.000	5.000	NUM
ftr-460	543	38	)	)	PUNCT
ftr-460	543	39	(	(	PUNCT
ftr-460	543	40	500	500	NUM
ftr-460	543	41	)	)	PUNCT
ftr-460	543	42	(	(	PUNCT
ftr-460	543	43	5.000	5.000	NUM
ftr-460	543	44	)	)	PUNCT
ftr-460	543	45	$	$	SYM
ftr-460	543	46	500	500	NUM
ftr-460	543	47	$	$	SYM
ftr-460	543	48	5,000	5,000	NUM
ftr-460	543	49	$	$	SYM
ftr-460	543	50	9,500	9,500	NUM
ftr-460	543	51	$	$	SYM
ftr-460	543	52	5,000	5,000	NUM
ftr-460	543	53	the	the	DET
ftr-460	543	54	result	result	NOUN
ftr-460	543	55	is	be	AUX
ftr-460	543	56	an	an	DET
ftr-460	543	57	even	even	ADV
ftr-460	543	58	greater	great	ADJ
ftr-460	543	59	tax	tax	NOUN
ftr-460	543	60	/	/	SYM
ftr-460	543	61	book	book	NOUN
ftr-460	543	62	disparity	disparity	NOUN
ftr-460	543	63	in	in	ADP
ftr-460	543	64	d	d	PROPN
ftr-460	543	65	's	's	PART
ftr-460	543	66	capital	capital	NOUN
ftr-460	543	67	accounts	account	NOUN
ftr-460	543	68	than	than	SCONJ
ftr-460	543	69	occurs	occur	VERB
ftr-460	543	70	under	under	ADP
ftr-460	543	71	the	the	DET
ftr-460	543	72	method	method	NOUN
ftr-460	543	73	utilized	utilize	VERB
ftr-460	543	74	by	by	ADP
ftr-460	543	75	the	the	DET
ftr-460	543	76	regulations	regulation	NOUN
ftr-460	543	77	.	.	PUNCT
ftr-460	544	1	this	this	PRON
ftr-460	544	2	is	be	AUX
ftr-460	544	3	caused	cause	VERB
ftr-460	544	4	by	by	ADP
ftr-460	544	5	the	the	DET
ftr-460	544	6	fact	fact	NOUN
ftr-460	544	7	that	that	SCONJ
ftr-460	544	8	tax	tax	NOUN
ftr-460	544	9	depreciation	depreciation	NOUN
ftr-460	544	10	in	in	ADP
ftr-460	544	11	the	the	DET
ftr-460	544	12	first	first	ADJ
ftr-460	544	13	year	year	NOUN
ftr-460	544	14	exceeds	exceed	VERB
ftr-460	544	15	d	d	PROPN
ftr-460	544	16	's	's	PART
ftr-460	544	17	share	share	NOUN
ftr-460	544	18	of	of	ADP
ftr-460	544	19	book	book	NOUN
ftr-460	544	20	depreciation	depreciation	NOUN
ftr-460	544	21	,	,	PUNCT
ftr-460	544	22	so	so	SCONJ
ftr-460	544	23	that	that	SCONJ
ftr-460	544	24	some	some	PRON
ftr-460	544	25	of	of	ADP
ftr-460	544	26	it	it	PRON
ftr-460	544	27	is	be	AUX
ftr-460	544	28	allocated	allocate	VERB
ftr-460	544	29	to	to	ADP
ftr-460	544	30	the	the	DET
ftr-460	544	31	contributing	contribute	VERB
ftr-460	544	32	partner	partner	NOUN
ftr-460	544	33	.	.	PUNCT
ftr-460	545	1	thus	thus	ADV
ftr-460	545	2	,	,	PUNCT
ftr-460	545	3	not	not	PART
ftr-460	545	4	only	only	ADV
ftr-460	545	5	is	be	AUX
ftr-460	545	6	the	the	DET
ftr-460	545	7	noncontributor	noncontributor	NOUN
ftr-460	545	8	deprived	deprive	VERB
ftr-460	545	9	by	by	ADP
ftr-460	545	10	the	the	DET
ftr-460	545	11	ceiling	ceiling	NOUN
ftr-460	545	12	rule	rule	NOUN
ftr-460	545	13	of	of	ADP
ftr-460	545	14	sufficient	sufficient	ADJ
ftr-460	545	15	tax	tax	NOUN
ftr-460	545	16	depreciation	depreciation	NOUN
ftr-460	545	17	to	to	PART
ftr-460	545	18	match	match	VERB
ftr-460	545	19	its	its	PRON
ftr-460	545	20	book	book	NOUN
ftr-460	545	21	depreciation	depreciation	NOUN
ftr-460	545	22	,	,	PUNCT
ftr-460	545	23	but	but	CCONJ
ftr-460	545	24	some	some	PRON
ftr-460	545	25	of	of	ADP
ftr-460	545	26	the	the	DET
ftr-460	545	27	noncontributor	noncontributor	NOUN
ftr-460	545	28	's	's	PART
ftr-460	545	29	share	share	NOUN
ftr-460	545	30	is	be	AUX
ftr-460	545	31	deducted	deduct	VERB
ftr-460	545	32	by	by	ADP
ftr-460	545	33	the	the	DET
ftr-460	545	34	contributing	contribute	VERB
ftr-460	545	35	partner	partner	NOUN
ftr-460	545	36	!	!	PUNCT
ftr-460	546	1	the	the	DET
ftr-460	546	2	rules	rule	NOUN
ftr-460	546	3	for	for	ADP
ftr-460	546	4	calculating	calculate	VERB
ftr-460	546	5	book	book	NOUN
ftr-460	546	6	depreciation	depreciation	NOUN
ftr-460	546	7	are	be	AUX
ftr-460	546	8	found	find	VERB
ftr-460	546	9	in	in	ADP
ftr-460	546	10	section	section	NOUN
ftr-460	546	11	1.704	1.704	NUM
ftr-460	546	12	-	-	NUM
ftr-460	546	13	1(b)(2)(iv)(g)(3	1(b)(2)(iv)(g)(3	NUM
ftr-460	546	14	)	)	PUNCT
ftr-460	546	15	of	of	ADP
ftr-460	546	16	the	the	DET
ftr-460	546	17	regulations	regulation	NOUN
ftr-460	546	18	.	.	PUNCT
ftr-460	547	1	when	when	SCONJ
ftr-460	547	2	that	that	DET
ftr-460	547	3	regulation	regulation	NOUN
ftr-460	547	4	was	be	AUX
ftr-460	547	5	first	first	ADV
ftr-460	547	6	issued	issue	VERB
ftr-460	547	7	in	in	ADP
ftr-460	547	8	1985	1985	NUM
ftr-460	547	9	,	,	PUNCT
ftr-460	547	10	it	it	PRON
ftr-460	547	11	permitted	permit	VERB
ftr-460	547	12	just	just	ADV
ftr-460	547	13	the	the	DET
ftr-460	547	14	result	result	NOUN
ftr-460	547	15	described	describe	VERB
ftr-460	547	16	above	above	ADP
ftr-460	547	17	:	:	PUNCT
ftr-460	547	18	book	book	NOUN
ftr-460	547	19	depreciation	depreciation	NOUN
ftr-460	547	20	could	could	AUX
ftr-460	547	21	be	be	AUX
ftr-460	547	22	computed	compute	VERB
ftr-460	547	23	under	under	ADP
ftr-460	547	24	any	any	DET
ftr-460	547	25	reasonable	reasonable	ADJ
ftr-460	547	26	method	method	NOUN
ftr-460	547	27	,	,	PUNCT
ftr-460	547	28	so	so	ADV
ftr-460	547	29	long	long	ADV
ftr-460	547	30	as	as	ADP
ftr-460	547	31	,	,	PUNCT
ftr-460	547	32	if	if	SCONJ
ftr-460	547	33	the	the	DET
ftr-460	547	34	book	book	NOUN
ftr-460	547	35	value	value	NOUN
ftr-460	547	36	was	be	AUX
ftr-460	547	37	greater	great	ADJ
ftr-460	547	38	than	than	ADP
ftr-460	547	39	tax	tax	NOUN
ftr-460	547	40	basis	basis	NOUN
ftr-460	547	41	,	,	PUNCT
ftr-460	547	42	book	book	NOUN
ftr-460	547	43	depreciation	depreciation	NOUN
ftr-460	547	44	was	be	AUX
ftr-460	547	45	not	not	PART
ftr-460	547	46	less	less	ADJ
ftr-460	547	47	than	than	ADP
ftr-460	547	48	tax	tax	NOUN
ftr-460	547	49	depreciation	depreciation	NOUN
ftr-460	547	50	.	.	PUNCT
ftr-460	548	1	the	the	DET
ftr-460	548	2	rules	rule	NOUN
ftr-460	548	3	worked	work	VERB
ftr-460	548	4	well	well	ADV
ftr-460	548	5	so	so	ADV
ftr-460	548	6	long	long	ADV
ftr-460	548	7	as	as	SCONJ
ftr-460	548	8	tax	tax	NOUN
ftr-460	548	9	depreciation	depreciation	NOUN
ftr-460	548	10	did	do	AUX
ftr-460	548	11	not	not	PART
ftr-460	548	12	exceed	exceed	VERB
ftr-460	548	13	the	the	DET
ftr-460	548	14	noncontributing	noncontributing	PROPN
ftr-460	548	15	partners	partner	NOUN
ftr-460	548	16	'	'	PART
ftr-460	548	17	share	share	NOUN
ftr-460	548	18	of	of	ADP
ftr-460	548	19	book	book	NOUN
ftr-460	548	20	depreciation	depreciation	NOUN
ftr-460	548	21	.	.	PUNCT
ftr-460	549	1	but	but	CCONJ
ftr-460	549	2	when	when	SCONJ
ftr-460	549	3	it	it	PRON
ftr-460	549	4	did	do	VERB
ftr-460	549	5	,	,	PUNCT
ftr-460	549	6	as	as	ADP
ftr-460	549	7	in	in	ADP
ftr-460	549	8	the	the	DET
ftr-460	549	9	above	above	ADJ
ftr-460	549	10	example	example	NOUN
ftr-460	549	11	,	,	PUNCT
ftr-460	549	12	the	the	DET
ftr-460	549	13	invariable	invariable	ADJ
ftr-460	549	14	result	result	NOUN
ftr-460	549	15	was	be	AUX
ftr-460	549	16	the	the	DET
ftr-460	549	17	shifting	shifting	NOUN
ftr-460	549	18	of	of	ADP
ftr-460	549	19	depreciation	depreciation	NOUN
ftr-460	549	20	to	to	ADP
ftr-460	549	21	the	the	DET
ftr-460	549	22	contributing	contribute	VERB
ftr-460	549	23	partner	partner	NOUN
ftr-460	549	24	,	,	PUNCT
ftr-460	549	25	a	a	DET
ftr-460	549	26	sort	sort	NOUN
ftr-460	549	27	of	of	ADP
ftr-460	549	28	inverse	inverse	NOUN
ftr-460	549	29	ceiling	ceiling	NOUN
ftr-460	549	30	rule	rule	NOUN
ftr-460	549	31	problem	problem	NOUN
ftr-460	549	32	.	.	PUNCT
ftr-460	550	1	in	in	ADP
ftr-460	550	2	an	an	DET
ftr-460	550	3	attempt	attempt	NOUN
ftr-460	550	4	to	to	PART
ftr-460	550	5	plug	plug	VERB
ftr-460	550	6	that	that	DET
ftr-460	550	7	particular	particular	ADJ
ftr-460	550	8	hole	hole	NOUN
ftr-460	550	9	in	in	ADP
ftr-460	550	10	the	the	DET
ftr-460	550	11	revenue	revenue	NOUN
ftr-460	550	12	dike	dike	NOUN
ftr-460	550	13	,	,	PUNCT
ftr-460	550	14	the	the	DET
ftr-460	550	15	treasury	treasury	NOUN
ftr-460	550	16	revised	revise	VERB
ftr-460	550	17	the	the	DET
ftr-460	550	18	regulation	regulation	NOUN
ftr-460	550	19	to	to	PART
ftr-460	550	20	require	require	VERB
ftr-460	550	21	that	that	DET
ftr-460	550	22	book	book	NOUN
ftr-460	550	23	depreciation	depreciation	NOUN
ftr-460	550	24	be	be	AUX
ftr-460	550	25	computed	compute	VERB
ftr-460	550	26	at	at	ADP
ftr-460	550	27	the	the	DET
ftr-460	550	28	same	same	ADJ
ftr-460	550	29	rate	rate	NOUN
ftr-460	550	30	as	as	ADP
ftr-460	550	31	tax	tax	NOUN
ftr-460	550	32	depreciation	depreciation	NOUN
ftr-460	550	33	.	.	PUNCT
ftr-460	551	1	it	it	PRON
ftr-460	551	2	is	be	AUX
ftr-460	551	3	because	because	SCONJ
ftr-460	551	4	of	of	ADP
ftr-460	551	5	this	this	DET
ftr-460	551	6	rule	rule	NOUN
ftr-460	551	7	that	that	SCONJ
ftr-460	551	8	the	the	DET
ftr-460	551	9	partnership	partnership	NOUN
ftr-460	551	10	in	in	ADP
ftr-460	551	11	example	example	NOUN
ftr-460	551	12	2	2	NUM
ftr-460	551	13	must	must	AUX
ftr-460	551	14	,	,	PUNCT
ftr-460	551	15	for	for	ADP
ftr-460	551	16	book	book	NOUN
ftr-460	551	17	purposes	purpose	NOUN
ftr-460	551	18	,	,	PUNCT
ftr-460	551	19	depreciate	depreciate	VERB
ftr-460	551	20	the	the	DET
ftr-460	551	21	property	property	NOUN
ftr-460	551	22	completely	completely	ADV
ftr-460	551	23	in	in	ADP
ftr-460	551	24	the	the	DET
ftr-460	551	25	first	first	ADJ
ftr-460	551	26	year	year	NOUN
ftr-460	551	27	,	,	PUNCT
ftr-460	551	28	even	even	ADV
ftr-460	551	29	though	though	SCONJ
ftr-460	551	30	its	its	PRON
ftr-460	551	31	economic	economic	ADJ
ftr-460	551	32	life	life	NOUN
ftr-460	551	33	is	be	AUX
ftr-460	551	34	significantly	significantly	ADV
ftr-460	551	35	longer	long	ADV
ftr-460	551	36	.	.	PUNCT
ftr-460	552	1	iv	iv	X
ftr-460	552	2	.	.	PUNCT
ftr-460	552	3	conclusion	conclusion	NOUN
ftr-460	552	4	so	so	ADV
ftr-460	552	5	long	long	ADV
ftr-460	552	6	as	as	SCONJ
ftr-460	552	7	the	the	DET
ftr-460	552	8	ceiling	ceiling	NOUN
ftr-460	552	9	rule	rule	NOUN
ftr-460	552	10	is	be	AUX
ftr-460	552	11	with	with	ADP
ftr-460	552	12	us	we	PRON
ftr-460	552	13	,	,	PUNCT
ftr-460	552	14	policy	policy	NOUN
ftr-460	552	15	considerations	consideration	NOUN
ftr-460	552	16	favor	favor	VERB
ftr-460	552	17	a	a	DET
ftr-460	552	18	narrow	narrow	ADJ
ftr-460	552	19	construction	construction	NOUN
ftr-460	552	20	of	of	ADP
ftr-460	552	21	the	the	DET
ftr-460	552	22	section	section	NOUN
ftr-460	552	23	704(c	704(c	NOUN
ftr-460	552	24	)	)	PUNCT
ftr-460	552	25	anti	anti	ADJ
ftr-460	552	26	-	-	ADJ
ftr-460	552	27	abuse	abuse	ADJ
ftr-460	552	28	rule	rule	NOUN
ftr-460	552	29	.	.	PUNCT
ftr-460	553	1	if	if	SCONJ
ftr-460	553	2	the	the	DET
ftr-460	553	3	rule	rule	NOUN
ftr-460	553	4	is	be	AUX
ftr-460	553	5	interpreted	interpret	VERB
ftr-460	553	6	so	so	ADV
ftr-460	553	7	broadly	broadly	ADV
ftr-460	553	8	as	as	SCONJ
ftr-460	553	9	to	to	PART
ftr-460	553	10	potentially	potentially	ADV
ftr-460	553	11	apply	apply	VERB
ftr-460	553	12	to	to	ADP
ftr-460	553	13	every	every	DET
ftr-460	553	14	transaction	transaction	NOUN
ftr-460	553	15	in	in	ADP
ftr-460	553	16	which	which	PRON
ftr-460	553	17	appreciated	appreciate	VERB
ftr-460	553	18	or	or	CCONJ
ftr-460	553	19	depreciated	depreciate	VERB
ftr-460	553	20	property	property	NOUN
ftr-460	553	21	is	be	AUX
ftr-460	553	22	contributed	contribute	VERB
ftr-460	553	23	to	to	ADP
ftr-460	553	24	a	a	DET
ftr-460	553	25	partnership	partnership	NOUN
ftr-460	553	26	,	,	PUNCT
ftr-460	553	27	all	all	DET
ftr-460	553	28	such	such	ADJ
ftr-460	553	29	transactions	transaction	NOUN
ftr-460	553	30	will	will	AUX
ftr-460	553	31	have	have	VERB
ftr-460	553	32	to	to	PART
ftr-460	553	33	be	be	AUX
ftr-460	553	34	tested	test	VERB
ftr-460	553	35	against	against	ADP
ftr-460	553	36	the	the	DET
ftr-460	553	37	regulations	regulation	NOUN
ftr-460	553	38	'	'	PART
ftr-460	553	39	stated	state	VERB
ftr-460	553	40	purpose	purpose	NOUN
ftr-460	553	41	of	of	ADP
ftr-460	553	42	section	section	NOUN
ftr-460	553	43	704(c	704(c	NOUN
ftr-460	553	44	):	):	PUNCT
ftr-460	553	45	preventing	prevent	VERB
ftr-460	553	46	shifting	shifting	NOUN
ftr-460	553	47	of	of	ADP
ftr-460	553	48	tax	tax	NOUN
ftr-460	553	49	consequences	consequence	NOUN
ftr-460	553	50	among	among	ADP
ftr-460	553	51	partners	partner	NOUN
ftr-460	553	52	with	with	ADP
ftr-460	553	53	1996.1	1996.1	NUM
ftr-460	553	54	florida	florida	PROPN
ftr-460	553	55	tax	tax	NOUN
ftr-460	553	56	review	review	NOUN
ftr-460	553	57	respect	respect	NOUN
ftr-460	553	58	to	to	ADP
ftr-460	553	59	precontribution	precontribution	NOUN
ftr-460	553	60	gain	gain	NOUN
ftr-460	553	61	or	or	CCONJ
ftr-460	553	62	loss	loss	NOUN
ftr-460	553	63	.	.	PUNCT
ftr-460	553	64	'	'	PUNCT
ftr-460	554	1	whenever	whenever	SCONJ
ftr-460	554	2	the	the	DET
ftr-460	554	3	traditional	traditional	ADJ
ftr-460	554	4	method	method	NOUN
ftr-460	554	5	is	be	AUX
ftr-460	554	6	used	use	VERB
ftr-460	554	7	and	and	CCONJ
ftr-460	554	8	the	the	DET
ftr-460	554	9	tax	tax	NOUN
ftr-460	554	10	attributes	attribute	NOUN
ftr-460	554	11	of	of	ADP
ftr-460	554	12	the	the	DET
ftr-460	554	13	contributed	contribute	VERB
ftr-460	554	14	property	property	NOUN
ftr-460	554	15	are	be	AUX
ftr-460	554	16	ceiling	ceiling	NOUN
ftr-460	554	17	limited	limit	VERB
ftr-460	554	18	,	,	PUNCT
ftr-460	554	19	the	the	DET
ftr-460	554	20	transaction	transaction	NOUN
ftr-460	554	21	would	would	AUX
ftr-460	554	22	fail	fail	VERB
ftr-460	554	23	that	that	DET
ftr-460	554	24	standard	standard	NOUN
ftr-460	554	25	,	,	PUNCT
ftr-460	554	26	and	and	CCONJ
ftr-460	554	27	the	the	DET
ftr-460	554	28	applicability	applicability	NOUN
ftr-460	554	29	of	of	ADP
ftr-460	554	30	the	the	DET
ftr-460	554	31	anti	anti	ADJ
ftr-460	554	32	-	-	ADJ
ftr-460	554	33	abuse	abuse	ADJ
ftr-460	554	34	rule	rule	NOUN
ftr-460	554	35	would	would	AUX
ftr-460	554	36	turn	turn	VERB
ftr-460	554	37	on	on	ADP
ftr-460	554	38	the	the	DET
ftr-460	554	39	factually	factually	ADV
ftr-460	554	40	difficult	difficult	ADJ
ftr-460	554	41	issues	issue	NOUN
ftr-460	554	42	of	of	ADP
ftr-460	554	43	whether	whether	SCONJ
ftr-460	554	44	the	the	DET
ftr-460	554	45	requisite	requisite	ADJ
ftr-460	554	46	"	"	PUNCT
ftr-460	554	47	view	view	NOUN
ftr-460	554	48	"	"	PUNCT
ftr-460	554	49	was	be	AUX
ftr-460	554	50	present	present	ADJ
ftr-460	554	51	and	and	CCONJ
ftr-460	554	52	whether	whether	SCONJ
ftr-460	554	53	the	the	DET
ftr-460	554	54	resulting	result	VERB
ftr-460	554	55	reduction	reduction	NOUN
ftr-460	554	56	in	in	ADP
ftr-460	554	57	tax	tax	NOUN
ftr-460	554	58	liability	liability	NOUN
ftr-460	554	59	is	be	AUX
ftr-460	554	60	"	"	PUNCT
ftr-460	554	61	substantial	substantial	ADJ
ftr-460	554	62	.	.	PUNCT
ftr-460	554	63	"	"	PUNCT
ftr-460	555	1	i	i	PRON
ftr-460	555	2	do	do	AUX
ftr-460	555	3	not	not	PART
ftr-460	555	4	believe	believe	VERB
ftr-460	555	5	that	that	SCONJ
ftr-460	555	6	this	this	PRON
ftr-460	555	7	would	would	AUX
ftr-460	555	8	be	be	AUX
ftr-460	555	9	in	in	ADP
ftr-460	555	10	the	the	DET
ftr-460	555	11	best	good	ADJ
ftr-460	555	12	interest	interest	NOUN
ftr-460	555	13	of	of	ADP
ftr-460	555	14	the	the	DET
ftr-460	555	15	tax	tax	NOUN
ftr-460	555	16	administration	administration	NOUN
ftr-460	555	17	.	.	PUNCT
ftr-460	556	1	transfers	transfer	NOUN
ftr-460	556	2	of	of	ADP
ftr-460	556	3	assets	asset	NOUN
ftr-460	556	4	of	of	ADP
ftr-460	556	5	ongoing	ongoing	ADJ
ftr-460	556	6	business	business	NOUN
ftr-460	556	7	enterprises	enterprise	NOUN
ftr-460	556	8	are	be	AUX
ftr-460	556	9	essential	essential	ADJ
ftr-460	556	10	parts	part	NOUN
ftr-460	556	11	of	of	ADP
ftr-460	556	12	many	many	ADJ
ftr-460	556	13	partnership	partnership	NOUN
ftr-460	556	14	formation	formation	NOUN
ftr-460	556	15	transactions	transaction	NOUN
ftr-460	556	16	.	.	PUNCT
ftr-460	557	1	if	if	SCONJ
ftr-460	557	2	one	one	PRON
ftr-460	557	3	accepts	accept	VERB
ftr-460	557	4	the	the	DET
ftr-460	557	5	treasury	treasury	NOUN
ftr-460	557	6	's	's	PART
ftr-460	557	7	recent	recent	ADJ
ftr-460	557	8	statement	statement	NOUN
ftr-460	557	9	of	of	ADP
ftr-460	557	10	the	the	DET
ftr-460	557	11	intent	intent	NOUN
ftr-460	557	12	of	of	ADP
ftr-460	557	13	subchapter	subchapter	NOUN
ftr-460	557	14	k	k	NOUN
ftr-460	557	15	-	-	PUNCT
ftr-460	557	16	to	to	PART
ftr-460	557	17	"	"	PUNCT
ftr-460	557	18	permit	permit	VERB
ftr-460	557	19	taxpayers	taxpayer	NOUN
ftr-460	557	20	to	to	PART
ftr-460	557	21	conduct	conduct	VERB
ftr-460	557	22	joint	joint	ADJ
ftr-460	557	23	business	business	NOUN
ftr-460	557	24	(	(	PUNCT
ftr-460	557	25	including	include	VERB
ftr-460	557	26	investment	investment	NOUN
ftr-460	557	27	)	)	PUNCT
ftr-460	557	28	activities	activity	NOUN
ftr-460	557	29	through	through	ADP
ftr-460	557	30	a	a	DET
ftr-460	557	31	flexible	flexible	ADJ
ftr-460	557	32	economic	economic	ADJ
ftr-460	557	33	arrangement	arrangement	NOUN
ftr-460	557	34	without	without	ADP
ftr-460	557	35	incurring	incur	VERB
ftr-460	557	36	an	an	DET
ftr-460	557	37	entity	entity	NOUN
ftr-460	557	38	level	level	NOUN
ftr-460	557	39	tax	tax	NOUN
ftr-460	557	40	"	"	PUNCT
ftr-460	557	41	6	6	NUM
ftr-460	557	42	-allowing	-allowe	VERB
ftr-460	557	43	a	a	DET
ftr-460	557	44	free	free	ADJ
ftr-460	557	45	flow	flow	NOUN
ftr-460	557	46	of	of	ADP
ftr-460	557	47	property	property	NOUN
ftr-460	557	48	into	into	ADP
ftr-460	557	49	and	and	CCONJ
ftr-460	557	50	out	out	ADP
ftr-460	557	51	of	of	ADP
ftr-460	557	52	partnerships	partnership	NOUN
ftr-460	557	53	is	be	AUX
ftr-460	557	54	an	an	DET
ftr-460	557	55	essential	essential	ADJ
ftr-460	557	56	element	element	NOUN
ftr-460	557	57	.	.	PUNCT
ftr-460	558	1	one	one	NUM
ftr-460	558	2	of	of	ADP
ftr-460	558	3	the	the	DET
ftr-460	558	4	most	most	ADV
ftr-460	558	5	potent	potent	ADJ
ftr-460	558	6	arguments	argument	NOUN
ftr-460	558	7	in	in	ADP
ftr-460	558	8	defense	defense	NOUN
ftr-460	558	9	of	of	ADP
ftr-460	558	10	the	the	DET
ftr-460	558	11	ceiling	ceiling	NOUN
ftr-460	558	12	rule	rule	NOUN
ftr-460	558	13	is	be	AUX
ftr-460	558	14	that	that	SCONJ
ftr-460	558	15	forcing	force	VERB
ftr-460	558	16	contributing	contribute	VERB
ftr-460	558	17	partners	partner	NOUN
ftr-460	558	18	to	to	PART
ftr-460	558	19	include	include	VERB
ftr-460	558	20	notional	notional	ADJ
ftr-460	558	21	income	income	NOUN
ftr-460	558	22	items	item	NOUN
ftr-460	558	23	under	under	ADP
ftr-460	558	24	some	some	DET
ftr-460	558	25	variation	variation	NOUN
ftr-460	558	26	of	of	ADP
ftr-460	558	27	a	a	DET
ftr-460	558	28	deferred	defer	VERB
ftr-460	558	29	sale	sale	NOUN
ftr-460	558	30	method	method	NOUN
ftr-460	558	31	would	would	AUX
ftr-460	558	32	violate	violate	VERB
ftr-460	558	33	the	the	DET
ftr-460	558	34	nonrecognition	nonrecognition	NOUN
ftr-460	558	35	rule	rule	NOUN
ftr-460	558	36	of	of	ADP
ftr-460	558	37	section	section	NOUN
ftr-460	558	38	721	721	NUM
ftr-460	558	39	.	.	PUNCT
ftr-460	559	1	moreover	moreover	ADV
ftr-460	559	2	,	,	PUNCT
ftr-460	559	3	given	give	VERB
ftr-460	559	4	the	the	DET
ftr-460	559	5	frequency	frequency	NOUN
ftr-460	559	6	and	and	CCONJ
ftr-460	559	7	importance	importance	NOUN
ftr-460	559	8	of	of	ADP
ftr-460	559	9	contribution	contribution	NOUN
ftr-460	559	10	transactions	transaction	NOUN
ftr-460	559	11	,	,	PUNCT
ftr-460	559	12	the	the	DET
ftr-460	559	13	certainty	certainty	NOUN
ftr-460	559	14	of	of	ADP
ftr-460	559	15	a	a	DET
ftr-460	559	16	rule	rule	NOUN
ftr-460	559	17	-	-	PUNCT
ftr-460	559	18	based	base	VERB
ftr-460	559	19	structure	structure	NOUN
ftr-460	559	20	is	be	AUX
ftr-460	559	21	a	a	DET
ftr-460	559	22	substantial	substantial	ADJ
ftr-460	559	23	benefit	benefit	NOUN
ftr-460	559	24	in	in	ADP
ftr-460	559	25	this	this	DET
ftr-460	559	26	context	context	NOUN
ftr-460	559	27	.	.	PUNCT
ftr-460	560	1	much	much	ADJ
ftr-460	560	2	has	have	AUX
ftr-460	560	3	been	be	AUX
ftr-460	560	4	written	write	VERB
ftr-460	560	5	outside	outside	ADP
ftr-460	560	6	of	of	ADP
ftr-460	560	7	the	the	DET
ftr-460	560	8	tax	tax	NOUN
ftr-460	560	9	field	field	NOUN
ftr-460	560	10	on	on	ADP
ftr-460	560	11	the	the	DET
ftr-460	560	12	choice	choice	NOUN
ftr-460	560	13	between	between	ADP
ftr-460	560	14	drafting	draft	VERB
ftr-460	560	15	laws	law	NOUN
ftr-460	560	16	as	as	ADP
ftr-460	560	17	detailed	detailed	ADJ
ftr-460	560	18	rules	rule	NOUN
ftr-460	560	19	or	or	CCONJ
ftr-460	560	20	as	as	ADP
ftr-460	560	21	broad	broad	ADJ
ftr-460	560	22	standards.62	standards.62	NOUN
ftr-460	560	23	the	the	DET
ftr-460	560	24	difference	difference	NOUN
ftr-460	560	25	between	between	ADP
ftr-460	560	26	the	the	DET
ftr-460	560	27	two	two	NUM
ftr-460	560	28	approaches	approach	NOUN
ftr-460	560	29	has	have	AUX
ftr-460	560	30	been	be	AUX
ftr-460	560	31	described	describe	VERB
ftr-460	560	32	as	as	ADP
ftr-460	560	33	the	the	DET
ftr-460	560	34	difference	difference	NOUN
ftr-460	560	35	between	between	ADP
ftr-460	560	36	ex	ex	X
ftr-460	560	37	ante	ante	NOUN
ftr-460	560	38	and	and	CCONJ
ftr-460	560	39	ex	ex	ADJ
ftr-460	560	40	post	post	NOUN
ftr-460	560	41	decision	decision	NOUN
ftr-460	560	42	making	making	NOUN
ftr-460	560	43	:	:	PUNCT
ftr-460	560	44	when	when	SCONJ
ftr-460	560	45	a	a	DET
ftr-460	560	46	law	law	NOUN
ftr-460	560	47	is	be	AUX
ftr-460	560	48	drafted	draft	VERB
ftr-460	560	49	as	as	ADP
ftr-460	560	50	a	a	DET
ftr-460	560	51	rule	rule	NOUN
ftr-460	560	52	,	,	PUNCT
ftr-460	560	53	it	it	PRON
ftr-460	560	54	is	be	AUX
ftr-460	560	55	known	know	VERB
ftr-460	560	56	in	in	ADP
ftr-460	560	57	advance	advance	NOUN
ftr-460	560	58	whether	whether	SCONJ
ftr-460	560	59	particular	particular	ADJ
ftr-460	560	60	transactions	transaction	NOUN
ftr-460	560	61	or	or	CCONJ
ftr-460	560	62	acts	act	NOUN
ftr-460	560	63	fall	fall	VERB
ftr-460	560	64	within	within	ADP
ftr-460	560	65	or	or	CCONJ
ftr-460	560	66	without	without	ADP
ftr-460	560	67	the	the	DET
ftr-460	560	68	law	law	NOUN
ftr-460	560	69	.	.	PUNCT
ftr-460	561	1	laws	law	NOUN
ftr-460	561	2	setting	set	VERB
ftr-460	561	3	out	out	ADP
ftr-460	561	4	only	only	ADV
ftr-460	561	5	broad	broad	ADJ
ftr-460	561	6	standards	standard	NOUN
ftr-460	561	7	create	create	VERB
ftr-460	561	8	less	less	ADV
ftr-460	561	9	certainty	certainty	NOUN
ftr-460	561	10	.	.	PUNCT
ftr-460	562	1	it	it	PRON
ftr-460	562	2	is	be	AUX
ftr-460	562	3	up	up	ADP
ftr-460	562	4	to	to	ADP
ftr-460	562	5	some	some	DET
ftr-460	562	6	decision	decision	NOUN
ftr-460	562	7	maker	maker	NOUN
ftr-460	562	8	-	-	PUNCT
ftr-460	562	9	usually	usually	ADV
ftr-460	562	10	,	,	PUNCT
ftr-460	562	11	a	a	DET
ftr-460	562	12	court	court	NOUN
ftr-460	562	13	or	or	CCONJ
ftr-460	562	14	administrative	administrative	ADJ
ftr-460	562	15	body	body	NOUN
ftr-460	562	16	-	-	PUNCT
ftr-460	562	17	to	to	PART
ftr-460	562	18	determine	determine	VERB
ftr-460	562	19	whether	whether	SCONJ
ftr-460	562	20	a	a	DET
ftr-460	562	21	transaction	transaction	NOUN
ftr-460	562	22	or	or	CCONJ
ftr-460	562	23	act	act	NOUN
ftr-460	562	24	satisfies	satisfy	VERB
ftr-460	562	25	the	the	DET
ftr-460	562	26	standard	standard	NOUN
ftr-460	562	27	.	.	PUNCT
ftr-460	563	1	given	give	VERB
ftr-460	563	2	the	the	DET
ftr-460	563	3	frequency	frequency	NOUN
ftr-460	563	4	with	with	ADP
ftr-460	563	5	which	which	PRON
ftr-460	563	6	property	property	NOUN
ftr-460	563	7	is	be	AUX
ftr-460	563	8	contributed	contribute	VERB
ftr-460	563	9	to	to	ADP
ftr-460	563	10	partnerships	partnership	NOUN
ftr-460	563	11	,	,	PUNCT
ftr-460	563	12	the	the	DET
ftr-460	563	13	costs	cost	NOUN
ftr-460	563	14	of	of	ADP
ftr-460	563	15	determining	determine	VERB
ftr-460	563	16	whether	whether	SCONJ
ftr-460	563	17	a	a	DET
ftr-460	563	18	transaction	transaction	NOUN
ftr-460	563	19	accomplishes	accomplish	VERB
ftr-460	563	20	or	or	CCONJ
ftr-460	563	21	violates	violate	VERB
ftr-460	563	22	the	the	DET
ftr-460	563	23	purposes	purpose	NOUN
ftr-460	563	24	of	of	ADP
ftr-460	563	25	section	section	NOUN
ftr-460	563	26	704(c	704(c	PROPN
ftr-460	563	27	)	)	PUNCT
ftr-460	563	28	could	could	AUX
ftr-460	563	29	,	,	PUNCT
ftr-460	563	30	if	if	SCONJ
ftr-460	563	31	imposed	impose	VERB
ftr-460	563	32	on	on	ADP
ftr-460	563	33	every	every	DET
ftr-460	563	34	contribution	contribution	NOUN
ftr-460	563	35	transaction	transaction	NOUN
ftr-460	563	36	,	,	PUNCT
ftr-460	563	37	have	have	VERB
ftr-460	563	38	the	the	DET
ftr-460	563	39	effect	effect	NOUN
ftr-460	563	40	of	of	ADP
ftr-460	563	41	discouraging	discourage	VERB
ftr-460	563	42	partnership	partnership	NOUN
ftr-460	563	43	formations.63	formations.63	ADP
ftr-460	563	44	the	the	DET
ftr-460	563	45	costs	cost	NOUN
ftr-460	563	46	of	of	ADP
ftr-460	563	47	enforcing	enforce	VERB
ftr-460	563	48	such	such	ADJ
ftr-460	563	49	60	60	NUM
ftr-460	563	50	.	.	PUNCT
ftr-460	564	1	see	see	VERB
ftr-460	564	2	generally	generally	ADV
ftr-460	564	3	frederick	frederick	PROPN
ftr-460	564	4	schauer	schauer	NOUN
ftr-460	564	5	,	,	PUNCT
ftr-460	564	6	exceptions	exception	NOUN
ftr-460	564	7	,	,	PUNCT
ftr-460	564	8	58	58	NUM
ftr-460	564	9	u.	u.	NOUN
ftr-460	564	10	chi	chi	PROPN
ftr-460	564	11	.	.	PUNCT
ftr-460	565	1	l.	l.	PROPN
ftr-460	565	2	rev	rev	PROPN
ftr-460	565	3	.	.	PROPN
ftr-460	565	4	871	871	NUM
ftr-460	565	5	,	,	PUNCT
ftr-460	565	6	893	893	NUM
ftr-460	565	7	-	-	SYM
ftr-460	565	8	98	98	NUM
ftr-460	565	9	(	(	PUNCT
ftr-460	565	10	1991	1991	NUM
ftr-460	565	11	)	)	PUNCT
ftr-460	565	12	.	.	PUNCT
ftr-460	566	1	61	61	NUM
ftr-460	566	2	.	.	X
ftr-460	567	1	reg	reg	NOUN
ftr-460	567	2	.	.	PUNCT
ftr-460	568	1	§	§	PROPN
ftr-460	568	2	1.701	1.701	NUM
ftr-460	568	3	-	-	SYM
ftr-460	568	4	2(a	2(a	NUM
ftr-460	568	5	)	)	PUNCT
ftr-460	568	6	.	.	PUNCT
ftr-460	569	1	62	62	NUM
ftr-460	569	2	.	.	PUNCT
ftr-460	570	1	see	see	VERB
ftr-460	570	2	,	,	PUNCT
ftr-460	570	3	e.g.	e.g.	ADV
ftr-460	570	4	,	,	PUNCT
ftr-460	570	5	h.l.a	h.l.a	ADJ
ftr-460	570	6	.	.	PUNCT
ftr-460	571	1	hart	hart	PROPN
ftr-460	571	2	,	,	PUNCT
ftr-460	571	3	the	the	DET
ftr-460	571	4	concept	concept	NOUN
ftr-460	571	5	of	of	ADP
ftr-460	571	6	law	law	NOUN
ftr-460	571	7	126	126	NUM
ftr-460	571	8	-	-	SYM
ftr-460	571	9	31	31	NUM
ftr-460	571	10	(	(	PUNCT
ftr-460	571	11	1961	1961	NUM
ftr-460	571	12	)	)	PUNCT
ftr-460	571	13	;	;	PUNCT
ftr-460	571	14	ronald	ronald	PROPN
ftr-460	571	15	m.	m.	PROPN
ftr-460	571	16	dworkin	dworkin	PROPN
ftr-460	571	17	,	,	PUNCT
ftr-460	571	18	the	the	DET
ftr-460	571	19	model	model	NOUN
ftr-460	571	20	of	of	ADP
ftr-460	571	21	rules	rule	NOUN
ftr-460	571	22	,	,	PUNCT
ftr-460	571	23	35	35	NUM
ftr-460	571	24	u.	u.	NOUN
ftr-460	571	25	chi	chi	PROPN
ftr-460	571	26	.	.	PUNCT
ftr-460	572	1	l.r	l.r	PROPN
ftr-460	572	2	.	.	PROPN
ftr-460	572	3	14	14	NUM
ftr-460	572	4	(	(	PUNCT
ftr-460	572	5	1967	1967	NUM
ftr-460	572	6	)	)	PUNCT
ftr-460	572	7	;	;	PUNCT
ftr-460	573	1	duncan	duncan	PROPN
ftr-460	573	2	kennedy	kennedy	PROPN
ftr-460	573	3	,	,	PUNCT
ftr-460	573	4	form	form	NOUN
ftr-460	573	5	and	and	CCONJ
ftr-460	573	6	substance	substance	NOUN
ftr-460	573	7	in	in	ADP
ftr-460	573	8	private	private	ADJ
ftr-460	573	9	law	law	NOUN
ftr-460	573	10	adjudication	adjudication	NOUN
ftr-460	573	11	,	,	PUNCT
ftr-460	573	12	89	89	NUM
ftr-460	573	13	harv	harv	NOUN
ftr-460	573	14	.	.	PUNCT
ftr-460	574	1	l.r	l.r	PROPN
ftr-460	574	2	.	.	PROPN
ftr-460	574	3	1685	1685	NUM
ftr-460	574	4	(	(	PUNCT
ftr-460	574	5	1976	1976	NUM
ftr-460	574	6	)	)	PUNCT
ftr-460	574	7	;	;	PUNCT
ftr-460	574	8	frederick	frederick	PROPN
ftr-460	574	9	schauer	schauer	PROPN
ftr-460	574	10	,	,	PUNCT
ftr-460	574	11	playing	play	VERB
ftr-460	574	12	by	by	ADP
ftr-460	574	13	the	the	DET
ftr-460	574	14	rules	rule	NOUN
ftr-460	574	15	:	:	PUNCT
ftr-460	574	16	a	a	DET
ftr-460	574	17	philosophical	philosophical	ADJ
ftr-460	574	18	examination	examination	NOUN
ftr-460	574	19	of	of	ADP
ftr-460	574	20	rule	rule	NOUN
ftr-460	574	21	-	-	PUNCT
ftr-460	574	22	based	base	VERB
ftr-460	574	23	decisionmaking	decisionmaking	NOUN
ftr-460	574	24	in	in	ADP
ftr-460	574	25	law	law	NOUN
ftr-460	574	26	and	and	CCONJ
ftr-460	574	27	in	in	ADP
ftr-460	574	28	life	life	NOUN
ftr-460	574	29	(	(	PUNCT
ftr-460	574	30	1991	1991	NUM
ftr-460	574	31	)	)	PUNCT
ftr-460	574	32	.	.	PUNCT
ftr-460	575	1	63	63	NUM
ftr-460	575	2	.	.	PUNCT
ftr-460	576	1	see	see	VERB
ftr-460	576	2	louis	louis	PROPN
ftr-460	576	3	kaplow	kaplow	PROPN
ftr-460	576	4	,	,	PUNCT
ftr-460	576	5	rules	rule	NOUN
ftr-460	576	6	versus	versus	ADP
ftr-460	576	7	standards	standard	NOUN
ftr-460	576	8	:	:	PUNCT
ftr-460	576	9	an	an	DET
ftr-460	576	10	economic	economic	ADJ
ftr-460	576	11	analysis	analysis	NOUN
ftr-460	576	12	,	,	PUNCT
ftr-460	576	13	42	42	NUM
ftr-460	576	14	duke	duke	PROPN
ftr-460	576	15	l.j	l.j	PROPN
ftr-460	576	16	.	.	PROPN
ftr-460	576	17	557	557	NUM
ftr-460	576	18	,	,	PUNCT
ftr-460	576	19	621	621	NUM
ftr-460	576	20	(	(	PUNCT
ftr-460	576	21	1992	1992	NUM
ftr-460	576	22	)	)	PUNCT
ftr-460	576	23	,	,	PUNCT
ftr-460	576	24	in	in	ADP
ftr-460	576	25	which	which	PRON
ftr-460	576	26	professor	professor	NOUN
ftr-460	576	27	kaplow	kaplow	NOUN
ftr-460	576	28	concludes	conclude	VERB
ftr-460	576	29	,	,	PUNCT
ftr-460	576	30	"	"	PUNCT
ftr-460	576	31	the	the	DET
ftr-460	576	32	central	central	ADJ
ftr-460	576	33	factor	factor	NOUN
ftr-460	576	34	influencing	influence	VERB
ftr-460	576	35	the	the	DET
ftr-460	576	36	desirability	desirability	NOUN
ftr-460	576	37	of	of	ADP
ftr-460	576	38	rules	rule	NOUN
ftr-460	576	39	and	and	CCONJ
ftr-460	576	40	standards	standard	NOUN
ftr-460	576	41	is	be	AUX
ftr-460	576	42	the	the	DET
ftr-460	576	43	frequency	frequency	NOUN
ftr-460	576	44	with	with	ADP
ftr-460	576	45	which	which	PRON
ftr-460	576	46	a	a	DET
ftr-460	576	47	law	law	NOUN
ftr-460	576	48	will	will	AUX
ftr-460	576	49	govern	govern	VERB
ftr-460	576	50	conduct	conduct	NOUN
ftr-460	576	51	...	...	PUNCT
ftr-460	576	52	when	when	SCONJ
ftr-460	576	53	behavior	behavior	NOUN
ftr-460	576	54	subject	subject	ADJ
ftr-460	576	55	to	to	ADP
ftr-460	576	56	the	the	DET
ftr-460	576	57	relevant	relevant	ADJ
ftr-460	576	58	law	law	NOUN
ftr-460	576	59	is	be	AUX
ftr-460	576	60	frequent	frequent	ADJ
ftr-460	576	61	,	,	PUNCT
ftr-460	576	62	standards	standard	NOUN
ftr-460	576	63	tend	tend	VERB
ftr-460	576	64	to	to	PART
ftr-460	576	65	be	be	AUX
ftr-460	576	66	more	more	ADV
ftr-460	576	67	costly	costly	ADJ
ftr-460	576	68	and	and	CCONJ
ftr-460	576	69	result	result	NOUN
ftr-460	576	70	in	in	ADP
ftr-460	576	71	behavior	behavior	NOUN
ftr-460	576	72	that	that	PRON
ftr-460	576	73	conforms	conform	VERB
ftr-460	576	74	less	less	ADV
ftr-460	576	75	well	well	ADV
ftr-460	576	76	to	to	ADP
ftr-460	576	77	underlying	underlie	VERB
ftr-460	576	78	norms	norm	NOUN
ftr-460	576	79	.	.	PUNCT
ftr-460	576	80	"	"	PUNCT
ftr-460	577	1	[	[	X
ftr-460	577	2	vol	vol	NOUN
ftr-460	577	3	3:3	3:3	NUM
ftr-460	577	4	use	use	NOUN
ftr-460	577	5	and	and	CCONJ
ftr-460	577	6	abuse	abuse	NOUN
ftr-460	577	7	of	of	ADP
ftr-460	577	8	section	section	NOUN
ftr-460	577	9	704(c	704(c	PROPN
ftr-460	577	10	)	)	PUNCT
ftr-460	577	11	a	a	DET
ftr-460	577	12	standard	standard	NOUN
ftr-460	577	13	,	,	PUNCT
ftr-460	577	14	in	in	ADP
ftr-460	577	15	contrast	contrast	NOUN
ftr-460	577	16	to	to	ADP
ftr-460	577	17	a	a	DET
ftr-460	577	18	clear	clear	ADJ
ftr-460	577	19	and	and	CCONJ
ftr-460	577	20	understandable	understandable	ADJ
ftr-460	577	21	rule	rule	NOUN
ftr-460	577	22	,	,	PUNCT
ftr-460	577	23	would	would	AUX
ftr-460	577	24	be	be	AUX
ftr-460	577	25	great	great	ADJ
ftr-460	577	26	as	as	ADV
ftr-460	577	27	well	well	ADV
ftr-460	577	28	.	.	PUNCT
ftr-460	578	1	limiting	limit	VERB
ftr-460	578	2	the	the	DET
ftr-460	578	3	reach	reach	NOUN
ftr-460	578	4	of	of	ADP
ftr-460	578	5	the	the	DET
ftr-460	578	6	anti	anti	ADJ
ftr-460	578	7	-	-	ADJ
ftr-460	578	8	abuse	abuse	ADJ
ftr-460	578	9	rule	rule	NOUN
ftr-460	578	10	as	as	SCONJ
ftr-460	578	11	proposed	propose	VERB
ftr-460	578	12	in	in	ADP
ftr-460	578	13	this	this	DET
ftr-460	578	14	article	article	NOUN
ftr-460	578	15	would	would	AUX
ftr-460	578	16	not	not	PART
ftr-460	578	17	leave	leave	VERB
ftr-460	578	18	the	the	DET
ftr-460	578	19	service	service	NOUN
ftr-460	578	20	helpless	helpless	ADJ
ftr-460	578	21	in	in	ADP
ftr-460	578	22	the	the	DET
ftr-460	578	23	face	face	NOUN
ftr-460	578	24	of	of	ADP
ftr-460	578	25	abusive	abusive	ADJ
ftr-460	578	26	transactions	transaction	NOUN
ftr-460	578	27	.	.	PUNCT
ftr-460	579	1	so	so	ADV
ftr-460	579	2	long	long	ADV
ftr-460	579	3	as	as	SCONJ
ftr-460	579	4	the	the	DET
ftr-460	579	5	ceiling	ceiling	NOUN
ftr-460	579	6	rule	rule	NOUN
ftr-460	579	7	exists	exist	VERB
ftr-460	579	8	,	,	PUNCT
ftr-460	579	9	shifts	shift	NOUN
ftr-460	579	10	of	of	ADP
ftr-460	579	11	income	income	NOUN
ftr-460	579	12	will	will	AUX
ftr-460	579	13	occur	occur	VERB
ftr-460	579	14	under	under	ADP
ftr-460	579	15	section	section	NOUN
ftr-460	579	16	704(c	704(c	PROPN
ftr-460	579	17	)	)	PUNCT
ftr-460	579	18	in	in	ADP
ftr-460	579	19	perfectly	perfectly	ADV
ftr-460	579	20	legitimate	legitimate	ADJ
ftr-460	579	21	transactions	transaction	NOUN
ftr-460	579	22	,	,	PUNCT
ftr-460	579	23	even	even	ADV
ftr-460	579	24	though	though	SCONJ
ftr-460	579	25	they	they	PRON
ftr-460	579	26	might	might	AUX
ftr-460	579	27	violate	violate	VERB
ftr-460	579	28	the	the	DET
ftr-460	579	29	stated	state	VERB
ftr-460	579	30	purpose	purpose	NOUN
ftr-460	579	31	of	of	ADP
ftr-460	579	32	section	section	NOUN
ftr-460	579	33	704(c	704(c	PROPN
ftr-460	579	34	)	)	PUNCT
ftr-460	579	35	.	.	PUNCT
ftr-460	580	1	the	the	DET
ftr-460	580	2	service	service	NOUN
ftr-460	580	3	will	will	AUX
ftr-460	580	4	have	have	VERB
ftr-460	580	5	to	to	PART
ftr-460	580	6	live	live	VERB
ftr-460	580	7	with	with	ADP
ftr-460	580	8	these	these	DET
ftr-460	580	9	shifts	shift	NOUN
ftr-460	580	10	.	.	PUNCT
ftr-460	581	1	however	however	ADV
ftr-460	581	2	,	,	PUNCT
ftr-460	581	3	where	where	SCONJ
ftr-460	581	4	ceiling	ceiling	NOUN
ftr-460	581	5	rule	rule	NOUN
ftr-460	581	6	shifts	shift	NOUN
ftr-460	581	7	are	be	AUX
ftr-460	581	8	accelerated	accelerate	VERB
ftr-460	581	9	by	by	ADP
ftr-460	581	10	taxpayers	taxpayer	NOUN
ftr-460	581	11	exploiting	exploit	VERB
ftr-460	581	12	the	the	DET
ftr-460	581	13	treasury	treasury	NOUN
ftr-460	581	14	's	's	PART
ftr-460	581	15	own	own	ADJ
ftr-460	581	16	capital	capital	NOUN
ftr-460	581	17	accounting	accounting	NOUN
ftr-460	581	18	rules	rule	NOUN
ftr-460	581	19	,	,	PUNCT
ftr-460	581	20	which	which	PRON
ftr-460	581	21	ignore	ignore	VERB
ftr-460	581	22	economic	economic	ADJ
ftr-460	581	23	reality	reality	NOUN
ftr-460	581	24	in	in	ADP
ftr-460	581	25	calculating	calculate	VERB
ftr-460	581	26	book	book	NOUN
ftr-460	581	27	depreciation	depreciation	NOUN
ftr-460	581	28	,	,	PUNCT
ftr-460	581	29	the	the	DET
ftr-460	581	30	anti	anti	ADJ
ftr-460	581	31	-	-	ADJ
ftr-460	581	32	abuse	abuse	ADJ
ftr-460	581	33	rule	rule	NOUN
ftr-460	581	34	may	may	AUX
ftr-460	581	35	apply	apply	VERB
ftr-460	581	36	,	,	PUNCT
ftr-460	581	37	as	as	SCONJ
ftr-460	581	38	illustrated	illustrate	VERB
ftr-460	581	39	in	in	ADP
ftr-460	581	40	the	the	DET
ftr-460	581	41	examples	example	NOUN
ftr-460	581	42	of	of	ADP
ftr-460	581	43	the	the	DET
ftr-460	581	44	regulations	regulation	NOUN
ftr-460	581	45	.	.	PUNCT
ftr-460	582	1	where	where	SCONJ
ftr-460	582	2	the	the	DET
ftr-460	582	3	ceiling	ceiling	NOUN
ftr-460	582	4	rule	rule	NOUN
ftr-460	582	5	does	do	AUX
ftr-460	582	6	not	not	PART
ftr-460	582	7	apply	apply	VERB
ftr-460	582	8	,	,	PUNCT
ftr-460	582	9	the	the	DET
ftr-460	582	10	traditional	traditional	ADJ
ftr-460	582	11	method	method	NOUN
ftr-460	582	12	successfully	successfully	ADV
ftr-460	582	13	taxes	tax	VERB
ftr-460	582	14	the	the	DET
ftr-460	582	15	noncontributor	noncontributor	NOUN
ftr-460	582	16	under	under	ADP
ftr-460	582	17	an	an	DET
ftr-460	582	18	aggregate	aggregate	ADJ
ftr-460	582	19	approach	approach	NOUN
ftr-460	582	20	,	,	PUNCT
ftr-460	582	21	thereby	thereby	ADV
ftr-460	582	22	leaving	leave	VERB
ftr-460	582	23	no	no	DET
ftr-460	582	24	room	room	NOUN
ftr-460	582	25	for	for	ADP
ftr-460	582	26	abuse	abuse	NOUN
ftr-460	582	27	.	.	PUNCT
ftr-460	583	1	beyond	beyond	ADP
ftr-460	583	2	these	these	DET
ftr-460	583	3	situations	situation	NOUN
ftr-460	583	4	,	,	PUNCT
ftr-460	583	5	except	except	SCONJ
ftr-460	583	6	in	in	ADP
ftr-460	583	7	those	those	DET
ftr-460	583	8	few	few	ADJ
ftr-460	583	9	cases	case	NOUN
ftr-460	583	10	where	where	SCONJ
ftr-460	583	11	transactions	transaction	NOUN
ftr-460	583	12	are	be	AUX
ftr-460	583	13	so	so	ADV
ftr-460	583	14	contrived	contrived	ADJ
ftr-460	583	15	as	as	SCONJ
ftr-460	583	16	to	to	PART
ftr-460	583	17	fall	fall	VERB
ftr-460	583	18	under	under	ADP
ftr-460	583	19	the	the	DET
ftr-460	583	20	general	general	ADJ
ftr-460	583	21	partnership	partnership	NOUN
ftr-460	583	22	anti	anti	ADJ
ftr-460	583	23	-	-	ADJ
ftr-460	583	24	abuse	abuse	ADJ
ftr-460	583	25	rule	rule	NOUN
ftr-460	583	26	of	of	ADP
ftr-460	583	27	section	section	NOUN
ftr-460	583	28	1.701	1.701	NUM
ftr-460	583	29	-	-	SYM
ftr-460	583	30	2	2	NUM
ftr-460	583	31	,	,	PUNCT
ftr-460	583	32	the	the	DET
ftr-460	583	33	service	service	NOUN
ftr-460	583	34	should	should	AUX
ftr-460	583	35	permit	permit	VERB
ftr-460	583	36	certainty	certainty	NOUN
ftr-460	583	37	in	in	ADP
ftr-460	583	38	planning	plan	VERB
ftr-460	583	39	contributions	contribution	NOUN
ftr-460	583	40	of	of	ADP
ftr-460	583	41	property	property	NOUN
ftr-460	583	42	to	to	ADP
ftr-460	583	43	partnerships	partnership	NOUN
ftr-460	583	44	.	.	PUNCT
ftr-460	584	1	64	64	NUM
ftr-460	584	2	the	the	DET
ftr-460	584	3	problem	problem	NOUN
ftr-460	584	4	posed	pose	VERB
ftr-460	584	5	in	in	ADP
ftr-460	584	6	this	this	DET
ftr-460	584	7	article	article	NOUN
ftr-460	584	8	is	be	AUX
ftr-460	584	9	of	of	ADP
ftr-460	584	10	the	the	DET
ftr-460	584	11	treasury	treasury	NOUN
ftr-460	584	12	's	's	PART
ftr-460	584	13	own	own	ADJ
ftr-460	584	14	making	making	NOUN
ftr-460	584	15	.	.	PUNCT
ftr-460	585	1	had	have	AUX
ftr-460	585	2	the	the	DET
ftr-460	585	3	treasury	treasury	NOUN
ftr-460	585	4	abandoned	abandon	VERB
ftr-460	585	5	the	the	DET
ftr-460	585	6	ceiling	ceiling	NOUN
ftr-460	585	7	rule	rule	NOUN
ftr-460	585	8	,	,	PUNCT
ftr-460	585	9	the	the	DET
ftr-460	585	10	remedial	remedial	ADJ
ftr-460	585	11	allocation	allocation	NOUN
ftr-460	585	12	method	method	NOUN
ftr-460	585	13	could	could	AUX
ftr-460	585	14	be	be	AUX
ftr-460	585	15	required	require	VERB
ftr-460	585	16	of	of	ADP
ftr-460	585	17	all	all	DET
ftr-460	585	18	partnerships	partnership	NOUN
ftr-460	585	19	,	,	PUNCT
ftr-460	585	20	and	and	CCONJ
ftr-460	585	21	the	the	DET
ftr-460	585	22	section	section	NOUN
ftr-460	585	23	704(c	704(c	NOUN
ftr-460	585	24	)	)	PUNCT
ftr-460	585	25	regulations	regulation	NOUN
ftr-460	585	26	could	could	AUX
ftr-460	585	27	be	be	AUX
ftr-460	585	28	substantially	substantially	ADV
ftr-460	585	29	simpler	simple	ADJ
ftr-460	585	30	than	than	SCONJ
ftr-460	585	31	they	they	PRON
ftr-460	585	32	have	have	AUX
ftr-460	585	33	turned	turn	VERB
ftr-460	585	34	out	out	ADP
ftr-460	585	35	to	to	PART
ftr-460	585	36	be	be	AUX
ftr-460	585	37	.	.	PUNCT
ftr-460	586	1	because	because	SCONJ
ftr-460	586	2	of	of	ADP
ftr-460	586	3	its	its	PRON
ftr-460	586	4	nod	nod	NOUN
ftr-460	586	5	to	to	ADP
ftr-460	586	6	economic	economic	ADJ
ftr-460	586	7	reality	reality	NOUN
ftr-460	586	8	in	in	ADP
ftr-460	586	9	computing	compute	VERB
ftr-460	586	10	book	book	NOUN
ftr-460	586	11	items	item	NOUN
ftr-460	586	12	,	,	PUNCT
ftr-460	586	13	the	the	DET
ftr-460	586	14	remedial	remedial	ADJ
ftr-460	586	15	allocation	allocation	NOUN
ftr-460	586	16	method	method	NOUN
ftr-460	586	17	leaves	leave	VERB
ftr-460	586	18	little	little	ADJ
ftr-460	586	19	,	,	PUNCT
ftr-460	586	20	if	if	SCONJ
ftr-460	586	21	any	any	PRON
ftr-460	586	22	,	,	PUNCT
ftr-460	586	23	opportunity	opportunity	NOUN
ftr-460	586	24	for	for	ADP
ftr-460	586	25	creating	create	VERB
ftr-460	586	26	shifts	shift	NOUN
ftr-460	586	27	of	of	ADP
ftr-460	586	28	income	income	NOUN
ftr-460	586	29	.	.	PUNCT
ftr-460	587	1	thus	thus	ADV
ftr-460	587	2	,	,	PUNCT
ftr-460	587	3	i	i	PRON
ftr-460	587	4	believe	believe	VERB
ftr-460	587	5	that	that	SCONJ
ftr-460	587	6	abandonment	abandonment	NOUN
ftr-460	587	7	of	of	ADP
ftr-460	587	8	the	the	DET
ftr-460	587	9	ceiling	ceiling	NOUN
ftr-460	587	10	rule	rule	NOUN
ftr-460	587	11	would	would	AUX
ftr-460	587	12	have	have	AUX
ftr-460	587	13	been	be	AUX
ftr-460	587	14	in	in	ADP
ftr-460	587	15	the	the	DET
ftr-460	587	16	best	good	ADJ
ftr-460	587	17	interests	interest	NOUN
ftr-460	587	18	of	of	ADP
ftr-460	587	19	all	all	PRON
ftr-460	587	20	.	.	PUNCT
ftr-460	588	1	the	the	DET
ftr-460	588	2	treasury	treasury	NOUN
ftr-460	588	3	's	's	PART
ftr-460	588	4	refusal	refusal	NOUN
ftr-460	588	5	to	to	PART
ftr-460	588	6	create	create	VERB
ftr-460	588	7	safe	safe	ADJ
ftr-460	588	8	harbors	harbor	NOUN
ftr-460	588	9	from	from	ADP
ftr-460	588	10	the	the	DET
ftr-460	588	11	section	section	NOUN
ftr-460	588	12	704(c	704(c	NOUN
ftr-460	588	13	)	)	PUNCT
ftr-460	588	14	antiabuse	antiabuse	NOUN
ftr-460	588	15	rule	rule	NOUN
ftr-460	588	16	,	,	PUNCT
ftr-460	588	17	and	and	CCONJ
ftr-460	588	18	its	its	PRON
ftr-460	588	19	insistence	insistence	NOUN
ftr-460	588	20	that	that	SCONJ
ftr-460	588	21	all	all	DET
ftr-460	588	22	contribution	contribution	NOUN
ftr-460	588	23	transactions	transaction	NOUN
ftr-460	588	24	are	be	AUX
ftr-460	588	25	potentially	potentially	ADV
ftr-460	588	26	subject	subject	ADJ
ftr-460	588	27	to	to	ADP
ftr-460	588	28	that	that	DET
ftr-460	588	29	rule	rule	NOUN
ftr-460	588	30	-	-	PUNCT
ftr-460	588	31	which	which	PRON
ftr-460	588	32	derive	derive	VERB
ftr-460	588	33	from	from	ADP
ftr-460	588	34	its	its	PRON
ftr-460	588	35	adherence	adherence	NOUN
ftr-460	588	36	to	to	ADP
ftr-460	588	37	the	the	DET
ftr-460	588	38	ceiling	ceiling	NOUN
ftr-460	588	39	rule	rule	NOUN
ftr-460	588	40	-	-	PUNCT
ftr-460	588	41	are	be	AUX
ftr-460	588	42	in	in	ADP
ftr-460	588	43	no	no	DET
ftr-460	588	44	one	one	NOUN
ftr-460	588	45	's	's	PART
ftr-460	588	46	best	good	ADJ
ftr-460	588	47	interests	interest	NOUN
ftr-460	588	48	.	.	PUNCT
ftr-460	589	1	there	there	PRON
ftr-460	589	2	may	may	AUX
ftr-460	589	3	be	be	AUX
ftr-460	589	4	room	room	NOUN
ftr-460	589	5	for	for	ADP
ftr-460	589	6	in	in	ADP
ftr-460	589	7	terrorem	terrorem	ADJ
ftr-460	589	8	tax	tax	NOUN
ftr-460	589	9	regulations	regulation	NOUN
ftr-460	589	10	.	.	PUNCT
ftr-460	590	1	for	for	ADP
ftr-460	590	2	example	example	NOUN
ftr-460	590	3	,	,	PUNCT
ftr-460	590	4	the	the	DET
ftr-460	590	5	passive	passive	ADJ
ftr-460	590	6	loss	loss	NOUN
ftr-460	590	7	regulations	regulation	NOUN
ftr-460	590	8	issued	issue	VERB
ftr-460	590	9	under	under	ADP
ftr-460	590	10	section	section	NOUN
ftr-460	590	11	469	469	NUM
ftr-460	590	12	have	have	AUX
ftr-460	590	13	successfully	successfully	ADV
ftr-460	590	14	eliminated	eliminate	VERB
ftr-460	590	15	many	many	ADJ
ftr-460	590	16	abusive	abusive	ADJ
ftr-460	590	17	transactions	transaction	NOUN
ftr-460	590	18	.	.	PUNCT
ftr-460	591	1	some	some	DET
ftr-460	591	2	aspects	aspect	NOUN
ftr-460	591	3	of	of	ADP
ftr-460	591	4	partnership	partnership	NOUN
ftr-460	591	5	taxation	taxation	NOUN
ftr-460	591	6	may	may	AUX
ftr-460	591	7	deserve	deserve	VERB
ftr-460	591	8	similar	similar	ADJ
ftr-460	591	9	treatment	treatment	NOUN
ftr-460	591	10	.	.	PUNCT
ftr-460	592	1	but	but	CCONJ
ftr-460	592	2	,	,	PUNCT
ftr-460	592	3	section	section	NOUN
ftr-460	592	4	704(c	704(c	PROPN
ftr-460	592	5	)	)	PUNCT
ftr-460	592	6	is	be	AUX
ftr-460	592	7	too	too	ADV
ftr-460	592	8	integral	integral	ADJ
ftr-460	592	9	to	to	ADP
ftr-460	592	10	the	the	DET
ftr-460	592	11	purpose	purpose	NOUN
ftr-460	592	12	and	and	CCONJ
ftr-460	592	13	intent	intent	NOUN
ftr-460	592	14	of	of	ADP
ftr-460	592	15	subchapter	subchapter	NOUN
ftr-460	592	16	k	k	PROPN
ftr-460	592	17	to	to	PART
ftr-460	592	18	be	be	AUX
ftr-460	592	19	subject	subject	ADJ
ftr-460	592	20	to	to	ADP
ftr-460	592	21	such	such	DET
ftr-460	592	22	a	a	DET
ftr-460	592	23	rule	rule	NOUN
ftr-460	592	24	.	.	PUNCT
ftr-460	593	1	64	64	NUM
ftr-460	593	2	.	.	PUNCT
ftr-460	593	3	section	section	NOUN
ftr-460	593	4	1.701	1.701	NUM
ftr-460	593	5	-	-	SYM
ftr-460	593	6	2(b	2(b	NUM
ftr-460	593	7	)	)	PUNCT
ftr-460	593	8	requires	require	VERB
ftr-460	593	9	that	that	SCONJ
ftr-460	593	10	the	the	DET
ftr-460	593	11	provisions	provision	NOUN
ftr-460	593	12	of	of	ADP
ftr-460	593	13	subchapter	subchapter	NOUN
ftr-460	593	14	k	k	PROPN
ftr-460	593	15	and	and	CCONJ
ftr-460	593	16	the	the	DET
ftr-460	593	17	regulations	regulation	NOUN
ftr-460	593	18	thereunder	thereunder	NOUN
ftr-460	593	19	be	be	AUX
ftr-460	593	20	applied	apply	VERB
ftr-460	593	21	in	in	ADP
ftr-460	593	22	a	a	DET
ftr-460	593	23	manner	manner	NOUN
ftr-460	593	24	"	"	PUNCT
ftr-460	593	25	'	'	PUNCT
ftr-460	593	26	consistent	consistent	ADJ
ftr-460	593	27	with	with	ADP
ftr-460	593	28	the	the	DET
ftr-460	593	29	intent	intent	NOUN
ftr-460	593	30	of	of	ADP
ftr-460	593	31	subchapter	subchapter	NOUN
ftr-460	593	32	k	k	NOUN
ftr-460	593	33	"	"	PUNCT
ftr-460	593	34	as	as	SCONJ
ftr-460	593	35	enunciated	enunciate	VERB
ftr-460	593	36	in	in	ADP
ftr-460	593	37	that	that	DET
ftr-460	593	38	regulation	regulation	NOUN
ftr-460	593	39	.	.	PUNCT
ftr-460	594	1	this	this	DET
ftr-460	594	2	anti	anti	ADJ
ftr-460	594	3	-	-	ADJ
ftr-460	594	4	abuse	abuse	ADJ
ftr-460	594	5	provision	provision	NOUN
ftr-460	594	6	clearly	clearly	ADV
ftr-460	594	7	has	have	VERB
ftr-460	594	8	a	a	DET
ftr-460	594	9	broader	broad	ADJ
ftr-460	594	10	reach	reach	NOUN
ftr-460	594	11	than	than	ADP
ftr-460	594	12	the	the	DET
ftr-460	594	13	§	§	PROPN
ftr-460	594	14	704(c	704(c	PROPN
ftr-460	594	15	)	)	PUNCT
ftr-460	594	16	anti	anti	ADJ
ftr-460	594	17	-	-	ADJ
ftr-460	594	18	abuse	abuse	ADJ
ftr-460	594	19	rule	rule	NOUN
ftr-460	594	20	,	,	PUNCT
ftr-460	594	21	which	which	PRON
ftr-460	594	22	limits	limit	VERB
ftr-460	594	23	its	its	PRON
ftr-460	594	24	focus	focus	NOUN
ftr-460	594	25	to	to	ADP
ftr-460	594	26	the	the	DET
ftr-460	594	27	purpose	purpose	NOUN
ftr-460	594	28	of	of	ADP
ftr-460	594	29	§	§	PROPN
ftr-460	594	30	704(c	704(c	PROPN
ftr-460	594	31	)	)	PUNCT
ftr-460	594	32	.	.	PUNCT
ftr-460	595	1	thus	thus	ADV
ftr-460	595	2	,	,	PUNCT
ftr-460	595	3	even	even	ADV
ftr-460	595	4	if	if	SCONJ
ftr-460	595	5	an	an	DET
ftr-460	595	6	allocation	allocation	NOUN
ftr-460	595	7	method	method	NOUN
ftr-460	595	8	passes	pass	VERB
ftr-460	595	9	muster	muster	ADJ
ftr-460	595	10	under	under	ADP
ftr-460	595	11	the	the	DET
ftr-460	595	12	§	§	PROPN
ftr-460	595	13	704(c	704(c	PROPN
ftr-460	595	14	)	)	PUNCT
ftr-460	595	15	anti	anti	ADJ
ftr-460	595	16	-	-	ADJ
ftr-460	595	17	abuse	abuse	ADJ
ftr-460	595	18	rule	rule	NOUN
ftr-460	595	19	,	,	PUNCT
ftr-460	595	20	it	it	PRON
ftr-460	595	21	is	be	AUX
ftr-460	595	22	subject	subject	ADJ
ftr-460	595	23	to	to	ADP
ftr-460	595	24	attack	attack	NOUN
ftr-460	595	25	under	under	ADP
ftr-460	595	26	the	the	DET
ftr-460	595	27	broader	broad	ADJ
ftr-460	595	28	rule	rule	NOUN
ftr-460	595	29	if	if	SCONJ
ftr-460	595	30	the	the	DET
ftr-460	595	31	contribution	contribution	NOUN
ftr-460	595	32	transaction	transaction	NOUN
ftr-460	595	33	as	as	ADP
ftr-460	595	34	a	a	DET
ftr-460	595	35	whole	whole	NOUN
ftr-460	595	36	contravenes	contravene	VERB
ftr-460	595	37	the	the	DET
ftr-460	595	38	intent	intent	NOUN
ftr-460	595	39	of	of	ADP
ftr-460	595	40	subchapter	subchapter	NOUN
ftr-460	595	41	k.	k.	PROPN
ftr-460	595	42	to	to	ADP
ftr-460	595	43	the	the	DET
ftr-460	595	44	extent	extent	NOUN
ftr-460	595	45	that	that	PRON
ftr-460	595	46	§	§	PROPN
ftr-460	595	47	1.701	1.701	NUM
ftr-460	595	48	-	-	SYM
ftr-460	595	49	2(b	2(b	NUM
ftr-460	595	50	)	)	PUNCT
ftr-460	595	51	is	be	AUX
ftr-460	595	52	a	a	DET
ftr-460	595	53	codification	codification	NOUN
ftr-460	595	54	of	of	ADP
ftr-460	595	55	judicial	judicial	ADJ
ftr-460	595	56	doctrines	doctrine	NOUN
ftr-460	595	57	,	,	PUNCT
ftr-460	595	58	it	it	PRON
ftr-460	595	59	is	be	AUX
ftr-460	595	60	appropriate	appropriate	ADJ
ftr-460	595	61	that	that	SCONJ
ftr-460	595	62	merely	merely	ADV
ftr-460	595	63	satisfying	satisfy	VERB
ftr-460	595	64	the	the	DET
ftr-460	595	65	narrow	narrow	ADJ
ftr-460	595	66	§	§	PROPN
ftr-460	595	67	704(c	704(c	PROPN
ftr-460	595	68	)	)	PUNCT
ftr-460	595	69	anti	anti	ADJ
ftr-460	595	70	-	-	ADJ
ftr-460	595	71	abuse	abuse	ADJ
ftr-460	595	72	rule	rule	NOUN
ftr-460	595	73	should	should	AUX
ftr-460	595	74	not	not	PART
ftr-460	595	75	insulate	insulate	VERB
ftr-460	595	76	a	a	DET
ftr-460	595	77	contribution	contribution	NOUN
ftr-460	595	78	transaction	transaction	NOUN
ftr-460	595	79	from	from	ADP
ftr-460	595	80	attack	attack	NOUN
ftr-460	595	81	if	if	SCONJ
ftr-460	595	82	it	it	PRON
ftr-460	595	83	lacks	lack	VERB
ftr-460	595	84	substance	substance	NOUN
ftr-460	595	85	.	.	PUNCT
ftr-460	596	1	19961	19961	NUM
ftr-460	596	2	florida	florida	PROPN
ftr-460	596	3	tax	tax	NOUN
ftr-460	596	4	review	review	NOUN
ftr-460	596	5	appendix	appendix	VERB
ftr-460	596	6	example	example	NOUN
ftr-460	596	7	i.	i.	PROPN
ftr-460	596	8	a	a	PROPN
ftr-460	596	9	and	and	CCONJ
ftr-460	596	10	b	b	PROPN
ftr-460	596	11	form	form	NOUN
ftr-460	596	12	an	an	DET
ftr-460	596	13	equal	equal	ADJ
ftr-460	596	14	partnership	partnership	NOUN
ftr-460	596	15	to	to	PART
ftr-460	596	16	which	which	PRON
ftr-460	596	17	a	a	PRON
ftr-460	596	18	contributes	contribute	VERB
ftr-460	596	19	land	land	NOUN
ftr-460	596	20	with	with	ADP
ftr-460	596	21	a	a	DET
ftr-460	596	22	basis	basis	NOUN
ftr-460	596	23	of	of	ADP
ftr-460	596	24	$	$	SYM
ftr-460	596	25	60	60	NUM
ftr-460	596	26	and	and	CCONJ
ftr-460	596	27	a	a	DET
ftr-460	596	28	fair	fair	ADJ
ftr-460	596	29	market	market	NOUN
ftr-460	596	30	value	value	NOUN
ftr-460	596	31	of	of	ADP
ftr-460	596	32	$	$	SYM
ftr-460	596	33	100	100	NUM
ftr-460	596	34	and	and	CCONJ
ftr-460	596	35	b	b	NOUN
ftr-460	596	36	contributes	contribute	VERB
ftr-460	596	37	$	$	SYM
ftr-460	596	38	100	100	NUM
ftr-460	596	39	cash	cash	NOUN
ftr-460	596	40	.	.	PUNCT
ftr-460	597	1	the	the	DET
ftr-460	597	2	land	land	NOUN
ftr-460	597	3	was	be	AUX
ftr-460	597	4	a	a	DET
ftr-460	597	5	capital	capital	NOUN
ftr-460	597	6	asset	asset	NOUN
ftr-460	597	7	in	in	ADP
ftr-460	597	8	a	a	PRON
ftr-460	597	9	's	's	PART
ftr-460	597	10	hands	hand	NOUN
ftr-460	597	11	,	,	PUNCT
ftr-460	597	12	and	and	CCONJ
ftr-460	597	13	is	be	AUX
ftr-460	597	14	also	also	ADV
ftr-460	597	15	a	a	DET
ftr-460	597	16	capital	capital	NOUN
ftr-460	597	17	asset	asset	NOUN
ftr-460	597	18	in	in	ADP
ftr-460	597	19	the	the	DET
ftr-460	597	20	partnership	partnership	NOUN
ftr-460	597	21	's	's	PART
ftr-460	597	22	hands	hand	NOUN
ftr-460	597	23	.	.	PUNCT
ftr-460	598	1	at	at	ADP
ftr-460	598	2	formation	formation	NOUN
ftr-460	598	3	,	,	PUNCT
ftr-460	598	4	the	the	DET
ftr-460	598	5	partnership	partnership	NOUN
ftr-460	598	6	's	's	PART
ftr-460	598	7	balance	balance	NOUN
ftr-460	598	8	sheet	sheet	NOUN
ftr-460	598	9	is	be	AUX
ftr-460	598	10	as	as	SCONJ
ftr-460	598	11	follows	follow	VERB
ftr-460	598	12	:	:	PUNCT
ftr-460	598	13	assets	asset	NOUN
ftr-460	598	14	liabilities	liability	NOUN
ftr-460	598	15	and	and	CCONJ
ftr-460	598	16	capital	capital	NOUN
ftr-460	598	17	basis	basis	NOUN
ftr-460	598	18	book	book	NOUN
ftr-460	598	19	cash	cash	VERB
ftr-460	598	20	$	$	SYM
ftr-460	598	21	100	100	NUM
ftr-460	598	22	$	$	SYM
ftr-460	598	23	100	100	NUM
ftr-460	598	24	land	land	NOUN
ftr-460	598	25	60	60	NUM
ftr-460	598	26	100	100	NUM
ftr-460	598	27	$	$	SYM
ftr-460	598	28	160	160	NUM
ftr-460	598	29	$	$	SYM
ftr-460	598	30	200	200	NUM
ftr-460	598	31	capital	capital	NOUN
ftr-460	598	32	accounts	account	NOUN
ftr-460	598	33	tax	tax	NOUN
ftr-460	598	34	book	book	NOUN
ftr-460	599	1	a	a	DET
ftr-460	599	2	$	$	SYM
ftr-460	599	3	60	60	NUM
ftr-460	599	4	$	$	SYM
ftr-460	599	5	100	100	NUM
ftr-460	599	6	b	b	NUM
ftr-460	599	7	100	100	NUM
ftr-460	599	8	100	100	NUM
ftr-460	599	9	$	$	SYM
ftr-460	599	10	160	160	NUM
ftr-460	599	11	$	$	SYM
ftr-460	599	12	200	200	NUM
ftr-460	599	13	variation	variation	NOUN
ftr-460	599	14	1	1	NUM
ftr-460	599	15	.	.	PUNCT
ftr-460	600	1	the	the	DET
ftr-460	600	2	land	land	NOUN
ftr-460	600	3	in	in	ADP
ftr-460	600	4	example	example	NOUN
ftr-460	600	5	i	i	PRON
ftr-460	600	6	increases	increase	VERB
ftr-460	600	7	in	in	ADP
ftr-460	600	8	value	value	NOUN
ftr-460	600	9	,	,	PUNCT
ftr-460	600	10	and	and	CCONJ
ftr-460	600	11	ab	ab	PROPN
ftr-460	600	12	sells	sell	VERB
ftr-460	600	13	it	it	PRON
ftr-460	600	14	for	for	ADP
ftr-460	600	15	$	$	SYM
ftr-460	600	16	120	120	NUM
ftr-460	600	17	,	,	PUNCT
ftr-460	600	18	realizing	realize	VERB
ftr-460	600	19	book	book	NOUN
ftr-460	600	20	gain	gain	NOUN
ftr-460	600	21	of	of	ADP
ftr-460	600	22	$	$	SYM
ftr-460	600	23	20	20	NUM
ftr-460	600	24	and	and	CCONJ
ftr-460	600	25	tax	tax	NOUN
ftr-460	600	26	gain	gain	NOUN
ftr-460	600	27	of	of	ADP
ftr-460	600	28	$	$	SYM
ftr-460	600	29	60	60	NUM
ftr-460	600	30	.	.	PUNCT
ftr-460	601	1	variation	variation	NOUN
ftr-460	601	2	2	2	NUM
ftr-460	601	3	.	.	PUNCT
ftr-460	602	1	the	the	DET
ftr-460	602	2	land	land	NOUN
ftr-460	602	3	in	in	ADP
ftr-460	602	4	example	example	NOUN
ftr-460	602	5	i	i	PRON
ftr-460	602	6	goes	go	VERB
ftr-460	602	7	down	down	ADP
ftr-460	602	8	in	in	ADP
ftr-460	602	9	value	value	NOUN
ftr-460	602	10	,	,	PUNCT
ftr-460	602	11	and	and	CCONJ
ftr-460	602	12	ab	ab	PROPN
ftr-460	602	13	sells	sell	VERB
ftr-460	602	14	it	it	PRON
ftr-460	602	15	for	for	ADP
ftr-460	602	16	$	$	SYM
ftr-460	602	17	70	70	NUM
ftr-460	602	18	,	,	PUNCT
ftr-460	602	19	realizing	realize	VERB
ftr-460	602	20	book	book	NOUN
ftr-460	602	21	loss	loss	NOUN
ftr-460	602	22	of	of	ADP
ftr-460	602	23	$	$	SYM
ftr-460	602	24	30	30	NUM
ftr-460	602	25	and	and	CCONJ
ftr-460	602	26	tax	tax	NOUN
ftr-460	602	27	gain	gain	NOUN
ftr-460	602	28	of	of	ADP
ftr-460	602	29	$	$	SYM
ftr-460	602	30	10	10	NUM
ftr-460	602	31	.	.	PUNCT
ftr-460	603	1	example	example	NOUN
ftr-460	604	1	i	i	PRON
ftr-460	604	2	:	:	PUNCT
ftr-460	604	3	c	c	NOUN
ftr-460	604	4	and	and	CCONJ
ftr-460	604	5	d	d	PROPN
ftr-460	604	6	form	form	VERB
ftr-460	604	7	an	an	DET
ftr-460	604	8	equal	equal	ADJ
ftr-460	604	9	partnership	partnership	NOUN
ftr-460	604	10	to	to	PART
ftr-460	604	11	which	which	PRON
ftr-460	604	12	c	c	NOUN
ftr-460	604	13	contributes	contribute	VERB
ftr-460	604	14	equipment	equipment	NOUN
ftr-460	604	15	(	(	PUNCT
ftr-460	604	16	basis	basis	NOUN
ftr-460	604	17	of	of	ADP
ftr-460	604	18	$	$	SYM
ftr-460	604	19	80	80	NUM
ftr-460	604	20	and	and	CCONJ
ftr-460	604	21	value	value	NOUN
ftr-460	604	22	of	of	ADP
ftr-460	604	23	$	$	SYM
ftr-460	604	24	120	120	NUM
ftr-460	604	25	)	)	PUNCT
ftr-460	604	26	and	and	CCONJ
ftr-460	604	27	d	d	X
ftr-460	604	28	contributes	contribute	VERB
ftr-460	604	29	$	$	SYM
ftr-460	604	30	120	120	NUM
ftr-460	604	31	cash	cash	NOUN
ftr-460	604	32	.	.	PUNCT
ftr-460	605	1	the	the	DET
ftr-460	605	2	equipment	equipment	NOUN
ftr-460	605	3	originally	originally	ADV
ftr-460	605	4	had	have	VERB
ftr-460	605	5	a	a	DET
ftr-460	605	6	10	10	NUM
ftr-460	605	7	-	-	PUNCT
ftr-460	605	8	year	year	NOUN
ftr-460	605	9	recovery	recovery	NOUN
ftr-460	605	10	period	period	NOUN
ftr-460	605	11	,	,	PUNCT
ftr-460	605	12	and	and	CCONJ
ftr-460	605	13	c	c	NOUN
ftr-460	605	14	elected	elect	VERB
ftr-460	605	15	to	to	PART
ftr-460	605	16	use	use	VERB
ftr-460	605	17	the	the	DET
ftr-460	605	18	straight	straight	ADJ
ftr-460	605	19	line	line	NOUN
ftr-460	605	20	method	method	NOUN
ftr-460	605	21	of	of	ADP
ftr-460	605	22	cost	cost	NOUN
ftr-460	605	23	recovery	recovery	NOUN
ftr-460	605	24	.	.	PUNCT
ftr-460	606	1	although	although	SCONJ
ftr-460	606	2	only	only	ADV
ftr-460	606	3	four	four	NUM
ftr-460	606	4	years	year	NOUN
ftr-460	606	5	remain	remain	VERB
ftr-460	606	6	in	in	ADP
ftr-460	606	7	the	the	DET
ftr-460	606	8	recovery	recovery	NOUN
ftr-460	606	9	period	period	NOUN
ftr-460	606	10	at	at	ADP
ftr-460	606	11	the	the	DET
ftr-460	606	12	time	time	NOUN
ftr-460	606	13	of	of	ADP
ftr-460	606	14	the	the	DET
ftr-460	606	15	contribution	contribution	NOUN
ftr-460	606	16	,	,	PUNCT
ftr-460	606	17	the	the	DET
ftr-460	606	18	equipment	equipment	NOUN
ftr-460	606	19	would	would	AUX
ftr-460	606	20	have	have	AUX
ftr-460	606	21	had	have	VERB
ftr-460	606	22	a	a	DET
ftr-460	606	23	10	10	NUM
ftr-460	606	24	-	-	PUNCT
ftr-460	606	25	year	year	NOUN
ftr-460	606	26	recovery	recovery	NOUN
ftr-460	606	27	period	period	NOUN
ftr-460	606	28	if	if	SCONJ
ftr-460	606	29	cd	cd	PROPN
ftr-460	606	30	had	have	AUX
ftr-460	606	31	purchased	purchase	VERB
ftr-460	606	32	it	it	PRON
ftr-460	606	33	on	on	ADP
ftr-460	606	34	the	the	DET
ftr-460	606	35	date	date	NOUN
ftr-460	606	36	of	of	ADP
ftr-460	606	37	formation	formation	NOUN
ftr-460	606	38	.	.	PUNCT
ftr-460	607	1	upon	upon	SCONJ
ftr-460	607	2	formation	formation	NOUN
ftr-460	607	3	,	,	PUNCT
ftr-460	607	4	cd	cd	PROPN
ftr-460	607	5	's	's	PART
ftr-460	607	6	balance	balance	NOUN
ftr-460	607	7	sheet	sheet	NOUN
ftr-460	607	8	is	be	AUX
ftr-460	607	9	as	as	SCONJ
ftr-460	607	10	follows	follow	VERB
ftr-460	607	11	:	:	PUNCT
ftr-460	607	12	assets	asset	NOUN
ftr-460	607	13	liabilities	liability	NOUN
ftr-460	607	14	and	and	CCONJ
ftr-460	607	15	capital	capital	NOUN
ftr-460	607	16	basis	basis	NOUN
ftr-460	607	17	book	book	NOUN
ftr-460	607	18	equipment	equipment	NOUN
ftr-460	607	19	$	$	SYM
ftr-460	607	20	80	80	NUM
ftr-460	607	21	$	$	SYM
ftr-460	607	22	120	120	NUM
ftr-460	607	23	cash	cash	NOUN
ftr-460	607	24	120	120	NUM
ftr-460	607	25	120	120	NUM
ftr-460	607	26	$	$	SYM
ftr-460	607	27	200	200	NUM
ftr-460	607	28	$	$	SYM
ftr-460	607	29	240	240	NUM
ftr-460	607	30	capital	capital	NOUN
ftr-460	607	31	accounts	account	NOUN
ftr-460	607	32	tax	tax	NOUN
ftr-460	607	33	book	book	NOUN
ftr-460	607	34	a	a	DET
ftr-460	607	35	$	$	SYM
ftr-460	607	36	80	80	NUM
ftr-460	607	37	$	$	SYM
ftr-460	607	38	120	120	NUM
ftr-460	607	39	b	b	SYM
ftr-460	607	40	120	120	NUM
ftr-460	607	41	120	120	NUM
ftr-460	607	42	$	$	SYM
ftr-460	607	43	200	200	NUM
ftr-460	607	44	$	$	SYM
ftr-460	607	45	240	240	NUM
ftr-460	608	1	[	[	X
ftr-460	608	2	vol	vol	NOUN
ftr-460	608	3	3:3	3:3	NUM
ftr-460	608	4	1996	1996	NUM
ftr-460	608	5	]	]	PUNCT
ftr-460	608	6	use	use	NOUN
ftr-460	608	7	and	and	CCONJ
ftr-460	608	8	abuse	abuse	NOUN
ftr-460	608	9	of	of	ADP
ftr-460	608	10	section	section	NOUN
ftr-460	608	11	704(c	704(c	PROPN
ftr-460	608	12	)	)	PUNCT
ftr-460	608	13	127	127	NUM
ftr-460	608	14	variation	variation	NOUN
ftr-460	608	15	1	1	NUM
ftr-460	608	16	:	:	PUNCT
ftr-460	608	17	c	c	X
ftr-460	608	18	's	's	PART
ftr-460	608	19	adjusted	adjust	VERB
ftr-460	608	20	basis	basis	NOUN
ftr-460	608	21	in	in	ADP
ftr-460	608	22	the	the	DET
ftr-460	608	23	equipment	equipment	NOUN
ftr-460	608	24	at	at	ADP
ftr-460	608	25	the	the	DET
ftr-460	608	26	time	time	NOUN
ftr-460	608	27	of	of	ADP
ftr-460	608	28	contribution	contribution	NOUN
ftr-460	608	29	is	be	AUX
ftr-460	608	30	$	$	SYM
ftr-460	608	31	40	40	NUM
ftr-460	608	32	,	,	PUNCT
ftr-460	608	33	rather	rather	ADV
ftr-460	608	34	than	than	ADP
ftr-460	608	35	$	$	SYM
ftr-460	608	36	80	80	NUM
ftr-460	608	37	.	.	PUNCT
ftr-460	609	1	thus	thus	ADV
ftr-460	609	2	,	,	PUNCT
ftr-460	609	3	cd	cd	PROPN
ftr-460	609	4	's	's	PART
ftr-460	609	5	initial	initial	ADJ
ftr-460	609	6	adjusted	adjusted	ADJ
ftr-460	609	7	basis	basis	NOUN
ftr-460	609	8	in	in	ADP
ftr-460	609	9	the	the	DET
ftr-460	609	10	equipment	equipment	NOUN
ftr-460	609	11	is	be	AUX
ftr-460	609	12	also	also	ADV
ftr-460	609	13	$	$	SYM
ftr-460	609	14	40	40	NUM
ftr-460	609	15	,	,	PUNCT
ftr-460	609	16	and	and	CCONJ
ftr-460	609	17	cd	cd	PROPN
ftr-460	609	18	is	be	AUX
ftr-460	609	19	permitted	permit	VERB
ftr-460	609	20	only	only	ADV
ftr-460	609	21	$	$	SYM
ftr-460	609	22	i0	i0	PROPN
ftr-460	609	23	of	of	ADP
ftr-460	609	24	annual	annual	ADJ
ftr-460	609	25	depreciation	depreciation	NOUN
ftr-460	609	26	for	for	ADP
ftr-460	609	27	tax	tax	NOUN
ftr-460	609	28	purposes	purpose	NOUN
ftr-460	609	29	.	.	PUNCT
ftr-460	610	1	for	for	ADP
ftr-460	610	2	each	each	PRON
ftr-460	610	3	of	of	ADP
ftr-460	610	4	its	its	PRON
ftr-460	610	5	first	first	ADJ
ftr-460	610	6	four	four	NUM
ftr-460	610	7	years	year	NOUN
ftr-460	610	8	,	,	PUNCT
ftr-460	610	9	cd	cd	PROPN
ftr-460	610	10	has	have	VERB
ftr-460	610	11	$	$	SYM
ftr-460	610	12	20	20	NUM
ftr-460	610	13	of	of	ADP
ftr-460	610	14	ordinary	ordinary	ADJ
ftr-460	610	15	business	business	NOUN
ftr-460	610	16	income	income	NOUN
ftr-460	610	17	before	before	ADP
ftr-460	610	18	taking	take	VERB
ftr-460	610	19	depreciation	depreciation	NOUN
ftr-460	610	20	into	into	ADP
ftr-460	610	21	account	account	NOUN
ftr-460	610	22	.	.	PUNCT