id	sid	tid	token	lemma	pos
ftr-462	1	1	florida	florida	PROPN
ftr-462	1	2	tax	tax	PROPN
ftr-462	1	3	review	review	NOUN
ftr-462	1	4	volume	volume	NOUN
ftr-462	1	5	3	3	NUM
ftr-462	1	6	1996	1996	NUM
ftr-462	1	7	number	number	NOUN
ftr-462	1	8	4	4	NUM
ftr-462	1	9	foreign	foreign	ADJ
ftr-462	1	10	law	law	NOUN
ftr-462	1	11	in	in	ADP
ftr-462	1	12	u.s	u.s	PROPN
ftr-462	1	13	.	.	PROPN
ftr-462	1	14	international	international	ADJ
ftr-462	1	15	taxation	taxation	NOUN
ftr-462	1	16	:	:	PUNCT
ftr-462	1	17	the	the	DET
ftr-462	1	18	search	search	NOUN
ftr-462	1	19	for	for	ADP
ftr-462	1	20	standards	standard	NOUN
ftr-462	1	21	philip	philip	PROPN
ftr-462	1	22	r.	r.	PROPN
ftr-462	1	23	west	west	PROPN
ftr-462	1	24	"	"	PUNCT
ftr-462	1	25	i.	i.	NOUN
ftr-462	1	26	introduction	introduction	NOUN
ftr-462	1	27	................................	................................	PUNCT
ftr-462	1	28	148	148	NUM
ftr-462	1	29	ii	ii	NOUN
ftr-462	1	30	.	.	PUNCT
ftr-462	2	1	use	use	NOUN
ftr-462	2	2	of	of	ADP
ftr-462	2	3	foreign	foreign	ADJ
ftr-462	2	4	law	law	NOUN
ftr-462	2	5	by	by	ADP
ftr-462	2	6	the	the	DET
ftr-462	2	7	courts	court	NOUN
ftr-462	2	8	,	,	PUNCT
ftr-462	2	9	the	the	DET
ftr-462	2	10	treasury	treasury	NOUN
ftr-462	2	11	,	,	PUNCT
ftr-462	2	12	and	and	CCONJ
ftr-462	2	13	the	the	DET
ftr-462	2	14	1s	1	NOUN
ftr-462	2	15	....................................	....................................	PUNCT
ftr-462	2	16	150	150	NUM
ftr-462	2	17	a.	a.	NOUN
ftr-462	2	18	"	"	PUNCT
ftr-462	2	19	legal	legal	ADJ
ftr-462	2	20	liability	liability	NOUN
ftr-462	2	21	"	"	PUNCT
ftr-462	2	22	under	under	ADP
ftr-462	2	23	section	section	NOUN
ftr-462	2	24	901	901	NUM
ftr-462	2	25	............	............	PUNCT
ftr-462	2	26	153	153	NUM
ftr-462	2	27	1	1	NUM
ftr-462	2	28	.	.	PUNCT
ftr-462	2	29	biddle	biddle	PROPN
ftr-462	2	30	decision	decision	PROPN
ftr-462	2	31	.....................	.....................	PUNCT
ftr-462	3	1	153	153	NUM
ftr-462	3	2	2	2	NUM
ftr-462	3	3	.	.	PUNCT
ftr-462	4	1	the	the	DET
ftr-462	4	2	regulations	regulation	NOUN
ftr-462	4	3	.....................	.....................	PUNCT
ftr-462	4	4	157	157	NUM
ftr-462	4	5	b.	b.	PROPN
ftr-462	4	6	indirect	indirect	ADJ
ftr-462	4	7	credit	credit	NOUN
ftr-462	4	8	...........................	...........................	PUNCT
ftr-462	4	9	159	159	NUM
ftr-462	4	10	1	1	NUM
ftr-462	4	11	.	.	PUNCT
ftr-462	5	1	goodyear	goodyear	NOUN
ftr-462	5	2	.........................	.........................	PUNCT
ftr-462	5	3	159	159	NUM
ftr-462	5	4	2	2	NUM
ftr-462	5	5	.	.	PUNCT
ftr-462	5	6	vulcan	vulcan	NOUN
ftr-462	5	7	materials	material	NOUN
ftr-462	5	8	....................	....................	PUNCT
ftr-462	5	9	162	162	NUM
ftr-462	5	10	c.	c.	NOUN
ftr-462	5	11	definition	definition	NOUN
ftr-462	5	12	of	of	ADP
ftr-462	5	13	"	"	PUNCT
ftr-462	5	14	income	income	NOUN
ftr-462	5	15	tax	tax	NOUN
ftr-462	5	16	"	"	PUNCT
ftr-462	5	17	..	..	PUNCT
ftr-462	5	18	..................	..................	PUNCT
ftr-462	6	1	164	164	NUM
ftr-462	6	2	d.	d.	NOUN
ftr-462	6	3	intercompany	intercompany	NOUN
ftr-462	6	4	transfer	transfer	NOUN
ftr-462	6	5	pricing	pricing	NOUN
ftr-462	6	6	................	................	PUNCT
ftr-462	6	7	167	167	NUM
ftr-462	6	8	m.	m.	NOUN
ftr-462	6	9	cross	cross	ADJ
ftr-462	6	10	-	-	ADJ
ftr-462	6	11	border	border	ADJ
ftr-462	6	12	tax	tax	NOUN
ftr-462	6	13	arbitrage	arbitrage	NOUN
ftr-462	6	14	....................	....................	PUNCT
ftr-462	6	15	171	171	NUM
ftr-462	6	16	a.	a.	NOUN
ftr-462	6	17	entity	entity	NOUN
ftr-462	6	18	classification	classification	NOUN
ftr-462	6	19	.......................	.......................	PUNCT
ftr-462	6	20	174	174	NUM
ftr-462	6	21	1	1	NUM
ftr-462	6	22	.	.	PUNCT
ftr-462	6	23	foreign	foreign	ADJ
ftr-462	6	24	tax	tax	NOUN
ftr-462	6	25	credit	credit	NOUN
ftr-462	6	26	..................	..................	PUNCT
ftr-462	6	27	177	177	NUM
ftr-462	6	28	2	2	NUM
ftr-462	6	29	.	.	PUNCT
ftr-462	6	30	entity	entity	NOUN
ftr-462	6	31	classification	classification	NOUN
ftr-462	6	32	and	and	CCONJ
ftr-462	6	33	treaties	treaty	NOUN
ftr-462	6	34	.........	.........	PUNCT
ftr-462	6	35	179	179	NUM
ftr-462	6	36	b.	b.	PROPN
ftr-462	6	37	other	other	ADJ
ftr-462	6	38	cross	cross	ADJ
ftr-462	6	39	-	-	ADJ
ftr-462	6	40	border	border	ADJ
ftr-462	6	41	tax	tax	NOUN
ftr-462	6	42	arbitrage	arbitrage	NOUN
ftr-462	6	43	transactions	transaction	NOUN
ftr-462	6	44	....	....	PUNCT
ftr-462	6	45	182	182	NUM
ftr-462	6	46	1	1	NUM
ftr-462	6	47	.	.	PUNCT
ftr-462	6	48	hybrid	hybrid	ADJ
ftr-462	6	49	instruments	instrument	NOUN
ftr-462	6	50	...................	...................	PUNCT
ftr-462	6	51	182	182	NUM
ftr-462	6	52	2	2	NUM
ftr-462	6	53	.	.	X
ftr-462	6	54	double	double	ADJ
ftr-462	6	55	dip	dip	NOUN
ftr-462	6	56	leases	lease	NOUN
ftr-462	6	57	...................	...................	PUNCT
ftr-462	6	58	184	184	NUM
ftr-462	6	59	iv	iv	NOUN
ftr-462	6	60	.	.	PUNCT
ftr-462	6	61	conclusion	conclusion	NOUN
ftr-462	6	62	..................................	..................................	PUNCT
ftr-462	7	1	184	184	NUM
ftr-462	7	2	*	*	PUNCT
ftr-462	7	3	acting	act	VERB
ftr-462	7	4	deputy	deputy	ADJ
ftr-462	7	5	international	international	ADJ
ftr-462	7	6	tax	tax	NOUN
ftr-462	7	7	counsel	counsel	NOUN
ftr-462	7	8	,	,	PUNCT
ftr-462	7	9	dep't	dep't	NOUN
ftr-462	7	10	of	of	ADP
ftr-462	7	11	treasury	treasury	PROPN
ftr-462	7	12	.	.	PUNCT
ftr-462	8	1	this	this	DET
ftr-462	8	2	article	article	NOUN
ftr-462	8	3	was	be	AUX
ftr-462	8	4	written	write	VERB
ftr-462	8	5	while	while	SCONJ
ftr-462	8	6	the	the	DET
ftr-462	8	7	author	author	NOUN
ftr-462	8	8	was	be	AUX
ftr-462	8	9	with	with	ADP
ftr-462	8	10	the	the	DET
ftr-462	8	11	law	law	NOUN
ftr-462	8	12	firm	firm	NOUN
ftr-462	8	13	of	of	ADP
ftr-462	8	14	steptoe	steptoe	PROPN
ftr-462	8	15	&	&	CCONJ
ftr-462	8	16	johnson	johnson	PROPN
ftr-462	8	17	llp	llp	PROPN
ftr-462	8	18	.	.	PUNCT
ftr-462	9	1	the	the	DET
ftr-462	9	2	opinions	opinion	NOUN
ftr-462	9	3	expressed	express	VERB
ftr-462	9	4	in	in	ADP
ftr-462	9	5	the	the	DET
ftr-462	9	6	article	article	NOUN
ftr-462	9	7	do	do	AUX
ftr-462	9	8	not	not	PART
ftr-462	9	9	necessarily	necessarily	ADV
ftr-462	9	10	reflect	reflect	VERB
ftr-462	9	11	the	the	DET
ftr-462	9	12	views	view	NOUN
ftr-462	9	13	of	of	ADP
ftr-462	9	14	the	the	DET
ftr-462	9	15	treasury	treasury	NOUN
ftr-462	9	16	.	.	PUNCT
ftr-462	10	1	the	the	DET
ftr-462	10	2	author	author	NOUN
ftr-462	10	3	is	be	AUX
ftr-462	10	4	grateful	grateful	ADJ
ftr-462	10	5	for	for	ADP
ftr-462	10	6	the	the	DET
ftr-462	10	7	review	review	NOUN
ftr-462	10	8	of	of	ADP
ftr-462	10	9	,	,	PUNCT
ftr-462	10	10	and	and	CCONJ
ftr-462	10	11	comments	comment	NOUN
ftr-462	10	12	on	on	ADP
ftr-462	10	13	this	this	DET
ftr-462	10	14	article	article	NOUN
ftr-462	10	15	by	by	ADP
ftr-462	10	16	reuven	reuven	VERB
ftr-462	10	17	avi	avi	PROPN
ftr-462	10	18	-	-	PUNCT
ftr-462	10	19	yonah	yonah	ADJ
ftr-462	10	20	,	,	PUNCT
ftr-462	10	21	charlie	charlie	PROPN
ftr-462	10	22	kingson	kingson	PROPN
ftr-462	10	23	,	,	PUNCT
ftr-462	10	24	stan	stan	PROPN
ftr-462	10	25	smilack	smilack	PROPN
ftr-462	10	26	,	,	PUNCT
ftr-462	10	27	bob	bob	PROPN
ftr-462	10	28	staffaroni	staffaroni	PROPN
ftr-462	10	29	and	and	CCONJ
ftr-462	10	30	joni	joni	PROPN
ftr-462	10	31	walser	walser	PROPN
ftr-462	10	32	.	.	PUNCT
ftr-462	11	1	the	the	DET
ftr-462	11	2	author	author	NOUN
ftr-462	11	3	is	be	AUX
ftr-462	11	4	also	also	ADV
ftr-462	11	5	grateful	grateful	ADJ
ftr-462	11	6	for	for	ADP
ftr-462	11	7	the	the	DET
ftr-462	11	8	research	research	NOUN
ftr-462	11	9	and	and	CCONJ
ftr-462	11	10	other	other	ADJ
ftr-462	11	11	assistance	assistance	NOUN
ftr-462	11	12	of	of	ADP
ftr-462	11	13	andrew	andrew	PROPN
ftr-462	11	14	walker	walker	PROPN
ftr-462	11	15	.	.	PUNCT
ftr-462	12	1	all	all	DET
ftr-462	12	2	errors	error	NOUN
ftr-462	12	3	and	and	CCONJ
ftr-462	12	4	omissions	omission	NOUN
ftr-462	12	5	remain	remain	VERB
ftr-462	12	6	the	the	DET
ftr-462	12	7	author	author	NOUN
ftr-462	12	8	's	's	PART
ftr-462	12	9	.	.	PUNCT
ftr-462	13	1	copyright	copyright	NOUN
ftr-462	13	2	©	©	PROPN
ftr-462	13	3	1996	1996	NUM
ftr-462	13	4	by	by	ADP
ftr-462	13	5	philip	philip	PROPN
ftr-462	13	6	r.	r.	PROPN
ftr-462	13	7	west	west	PROPN
ftr-462	13	8	florida	florida	PROPN
ftr-462	13	9	tax	tax	PROPN
ftr-462	13	10	review	review	PROPN
ftr-462	13	11	i.	i.	NOUN
ftr-462	13	12	introduction	introduction	NOUN
ftr-462	13	13	among	among	ADP
ftr-462	13	14	u.s	u.s	PROPN
ftr-462	13	15	.	.	PROPN
ftr-462	13	16	tax	tax	NOUN
ftr-462	13	17	professionals	professional	NOUN
ftr-462	13	18	,	,	PUNCT
ftr-462	13	19	references	reference	NOUN
ftr-462	13	20	to	to	ADP
ftr-462	13	21	international	international	ADJ
ftr-462	13	22	taxation	taxation	NOUN
ftr-462	13	23	commonly	commonly	ADV
ftr-462	13	24	encompass	encompass	VERB
ftr-462	13	25	two	two	NUM
ftr-462	13	26	things	thing	NOUN
ftr-462	13	27	:	:	PUNCT
ftr-462	13	28	the	the	DET
ftr-462	13	29	u.s	u.s	PROPN
ftr-462	13	30	.	.	PROPN
ftr-462	13	31	tax	tax	NOUN
ftr-462	13	32	rules	rule	NOUN
ftr-462	13	33	that	that	PRON
ftr-462	13	34	apply	apply	VERB
ftr-462	13	35	to	to	ADP
ftr-462	13	36	the	the	DET
ftr-462	13	37	u.s	u.s	PROPN
ftr-462	13	38	.	.	PROPN
ftr-462	13	39	income	income	NOUN
ftr-462	13	40	of	of	ADP
ftr-462	13	41	non	non	ADJ
ftr-462	13	42	-	-	ADJ
ftr-462	13	43	u.s	u.s	ADJ
ftr-462	13	44	.	.	PROPN
ftr-462	13	45	persons	person	NOUN
ftr-462	13	46	,	,	PUNCT
ftr-462	13	47	and	and	CCONJ
ftr-462	13	48	the	the	DET
ftr-462	13	49	u.s	u.s	PROPN
ftr-462	13	50	.	.	PROPN
ftr-462	13	51	tax	tax	NOUN
ftr-462	13	52	rules	rule	NOUN
ftr-462	13	53	that	that	PRON
ftr-462	13	54	apply	apply	VERB
ftr-462	13	55	to	to	ADP
ftr-462	13	56	the	the	DET
ftr-462	13	57	non	non	ADJ
ftr-462	13	58	-	-	ADJ
ftr-462	13	59	u.s	u.s	PROPN
ftr-462	13	60	.	.	PROPN
ftr-462	13	61	income	income	NOUN
ftr-462	13	62	of	of	ADP
ftr-462	13	63	u.s	u.s	PROPN
ftr-462	13	64	.	.	PROPN
ftr-462	13	65	persons	person	NOUN
ftr-462	13	66	.	.	PUNCT
ftr-462	14	1	in	in	ADP
ftr-462	14	2	both	both	DET
ftr-462	14	3	cases	case	NOUN
ftr-462	14	4	,	,	PUNCT
ftr-462	14	5	the	the	DET
ftr-462	14	6	focus	focus	NOUN
ftr-462	14	7	is	be	AUX
ftr-462	14	8	on	on	ADP
ftr-462	14	9	u.s	u.s	PROPN
ftr-462	14	10	.	.	PROPN
ftr-462	14	11	rules	rule	NOUN
ftr-462	14	12	.	.	PUNCT
ftr-462	15	1	frequently	frequently	ADV
ftr-462	15	2	,	,	PUNCT
ftr-462	15	3	however	however	ADV
ftr-462	15	4	,	,	PUNCT
ftr-462	15	5	foreign	foreign	ADJ
ftr-462	15	6	law	law	NOUN
ftr-462	15	7	affects	affect	VERB
ftr-462	15	8	the	the	DET
ftr-462	15	9	application	application	NOUN
ftr-462	15	10	of	of	ADP
ftr-462	15	11	these	these	DET
ftr-462	15	12	u.s	u.s	PROPN
ftr-462	15	13	.	.	PROPN
ftr-462	15	14	rules	rule	NOUN
ftr-462	15	15	.	.	PUNCT
ftr-462	16	1	this	this	DET
ftr-462	16	2	article	article	NOUN
ftr-462	16	3	examines	examine	VERB
ftr-462	16	4	the	the	DET
ftr-462	16	5	role	role	NOUN
ftr-462	16	6	of	of	ADP
ftr-462	16	7	foreign	foreign	ADJ
ftr-462	16	8	law	law	NOUN
ftr-462	16	9	in	in	ADP
ftr-462	16	10	u.s	u.s	PROPN
ftr-462	16	11	.	.	PROPN
ftr-462	16	12	international	international	ADJ
ftr-462	16	13	taxation	taxation	NOUN
ftr-462	16	14	.	.	PUNCT
ftr-462	16	15	'	'	PUNCT
ftr-462	17	1	in	in	ADP
ftr-462	17	2	a	a	DET
ftr-462	17	3	variety	variety	NOUN
ftr-462	17	4	of	of	ADP
ftr-462	17	5	contexts	contexts	PROPN
ftr-462	17	6	,	,	PUNCT
ftr-462	17	7	u.s	u.s	PROPN
ftr-462	17	8	.	.	PROPN
ftr-462	17	9	tax	tax	NOUN
ftr-462	17	10	law	law	NOUN
ftr-462	17	11	either	either	CCONJ
ftr-462	17	12	explicitly	explicitly	ADV
ftr-462	17	13	or	or	CCONJ
ftr-462	17	14	implicitly	implicitly	ADV
ftr-462	17	15	requires	require	VERB
ftr-462	17	16	an	an	DET
ftr-462	17	17	interpretation	interpretation	NOUN
ftr-462	17	18	of	of	ADP
ftr-462	17	19	foreign	foreign	ADJ
ftr-462	17	20	law	law	NOUN
ftr-462	17	21	or	or	CCONJ
ftr-462	17	22	allows	allow	VERB
ftr-462	17	23	for	for	ADP
ftr-462	17	24	an	an	DET
ftr-462	17	25	argument	argument	NOUN
ftr-462	17	26	that	that	SCONJ
ftr-462	17	27	foreign	foreign	ADJ
ftr-462	17	28	law	law	NOUN
ftr-462	17	29	is	be	AUX
ftr-462	17	30	relevant	relevant	ADJ
ftr-462	17	31	to	to	ADP
ftr-462	17	32	u.s	u.s	PROPN
ftr-462	17	33	.	.	PROPN
ftr-462	17	34	tax	tax	NOUN
ftr-462	17	35	consequences	consequence	NOUN
ftr-462	17	36	.	.	PUNCT
ftr-462	18	1	neither	neither	CCONJ
ftr-462	18	2	the	the	DET
ftr-462	18	3	courts	court	NOUN
ftr-462	18	4	nor	nor	CCONJ
ftr-462	18	5	the	the	DET
ftr-462	18	6	treasury	treasury	NOUN
ftr-462	18	7	has	have	AUX
ftr-462	18	8	,	,	PUNCT
ftr-462	18	9	however	however	ADV
ftr-462	18	10	,	,	PUNCT
ftr-462	18	11	articulated	articulate	VERB
ftr-462	18	12	a	a	DET
ftr-462	18	13	standard	standard	NOUN
ftr-462	18	14	for	for	ADP
ftr-462	18	15	determining	determine	VERB
ftr-462	18	16	when	when	SCONJ
ftr-462	18	17	foreign	foreign	ADJ
ftr-462	18	18	law	law	NOUN
ftr-462	18	19	should	should	AUX
ftr-462	18	20	be	be	AUX
ftr-462	18	21	taken	take	VERB
ftr-462	18	22	into	into	ADP
ftr-462	18	23	account	account	NOUN
ftr-462	18	24	and	and	CCONJ
ftr-462	18	25	,	,	PUNCT
ftr-462	18	26	where	where	SCONJ
ftr-462	18	27	foreign	foreign	ADJ
ftr-462	18	28	law	law	NOUN
ftr-462	18	29	is	be	AUX
ftr-462	18	30	taken	take	VERB
ftr-462	18	31	into	into	ADP
ftr-462	18	32	account	account	NOUN
ftr-462	18	33	,	,	PUNCT
ftr-462	18	34	what	what	PRON
ftr-462	18	35	its	its	PRON
ftr-462	18	36	proper	proper	ADJ
ftr-462	18	37	role	role	NOUN
ftr-462	18	38	should	should	AUX
ftr-462	18	39	be	be	AUX
ftr-462	18	40	in	in	ADP
ftr-462	18	41	the	the	DET
ftr-462	18	42	interpretation	interpretation	NOUN
ftr-462	18	43	of	of	ADP
ftr-462	18	44	u.s	u.s	PROPN
ftr-462	18	45	.	.	PROPN
ftr-462	18	46	tax	tax	NOUN
ftr-462	18	47	rules	rule	NOUN
ftr-462	18	48	.	.	PUNCT
ftr-462	19	1	as	as	ADP
ftr-462	19	2	a	a	DET
ftr-462	19	3	result	result	NOUN
ftr-462	19	4	,	,	PUNCT
ftr-462	19	5	taxpayers	taxpayer	NOUN
ftr-462	19	6	and	and	CCONJ
ftr-462	19	7	the	the	DET
ftr-462	19	8	government	government	NOUN
ftr-462	19	9	continue	continue	VERB
ftr-462	19	10	to	to	PART
ftr-462	19	11	dispute	dispute	VERB
ftr-462	19	12	the	the	DET
ftr-462	19	13	role	role	NOUN
ftr-462	19	14	of	of	ADP
ftr-462	19	15	foreign	foreign	ADJ
ftr-462	19	16	law	law	NOUN
ftr-462	19	17	in	in	ADP
ftr-462	19	18	interpreting	interpret	VERB
ftr-462	19	19	u.s	u.s	PROPN
ftr-462	19	20	.	.	PROPN
ftr-462	19	21	tax	tax	NOUN
ftr-462	19	22	rules	rule	NOUN
ftr-462	19	23	.	.	PUNCT
ftr-462	20	1	even	even	ADV
ftr-462	20	2	different	different	ADJ
ftr-462	20	3	courts	court	NOUN
ftr-462	20	4	may	may	AUX
ftr-462	20	5	take	take	VERB
ftr-462	20	6	different	different	ADJ
ftr-462	20	7	views	view	NOUN
ftr-462	20	8	of	of	ADP
ftr-462	20	9	the	the	DET
ftr-462	20	10	relevance	relevance	NOUN
ftr-462	20	11	of	of	ADP
ftr-462	20	12	foreign	foreign	ADJ
ftr-462	20	13	law	law	NOUN
ftr-462	20	14	to	to	ADP
ftr-462	20	15	what	what	PRON
ftr-462	20	16	appears	appear	VERB
ftr-462	20	17	to	to	PART
ftr-462	20	18	be	be	AUX
ftr-462	20	19	the	the	DET
ftr-462	20	20	same	same	ADJ
ftr-462	20	21	u.s	u.s	PROPN
ftr-462	20	22	.	.	PROPN
ftr-462	20	23	tax	tax	NOUN
ftr-462	20	24	issue.2	issue.2	PRON
ftr-462	20	25	part	part	PROPN
ftr-462	20	26	ii	ii	PROPN
ftr-462	20	27	of	of	ADP
ftr-462	20	28	this	this	DET
ftr-462	20	29	article	article	NOUN
ftr-462	20	30	seeks	seek	VERB
ftr-462	20	31	a	a	DET
ftr-462	20	32	principled	principled	ADJ
ftr-462	20	33	basis	basis	NOUN
ftr-462	20	34	for	for	ADP
ftr-462	20	35	resolving	resolve	VERB
ftr-462	20	36	these	these	DET
ftr-462	20	37	disputes	dispute	NOUN
ftr-462	20	38	and	and	CCONJ
ftr-462	20	39	reconciling	reconcile	VERB
ftr-462	20	40	these	these	DET
ftr-462	20	41	authorities	authority	NOUN
ftr-462	20	42	,	,	PUNCT
ftr-462	20	43	and	and	CCONJ
ftr-462	20	44	proposes	propose	VERB
ftr-462	20	45	a	a	DET
ftr-462	20	46	standard	standard	NOUN
ftr-462	20	47	for	for	ADP
ftr-462	20	48	determining	determine	VERB
ftr-462	20	49	when	when	SCONJ
ftr-462	20	50	and	and	CCONJ
ftr-462	20	51	how	how	SCONJ
ftr-462	20	52	foreign	foreign	ADJ
ftr-462	20	53	law	law	NOUN
ftr-462	20	54	should	should	AUX
ftr-462	20	55	be	be	AUX
ftr-462	20	56	taken	take	VERB
ftr-462	20	57	into	into	ADP
ftr-462	20	58	account	account	NOUN
ftr-462	20	59	in	in	ADP
ftr-462	20	60	determining	determine	VERB
ftr-462	20	61	u.s	u.s	PROPN
ftr-462	20	62	.	.	PROPN
ftr-462	20	63	tax	tax	NOUN
ftr-462	20	64	consequences	consequence	NOUN
ftr-462	20	65	.	.	PUNCT
ftr-462	21	1	in	in	ADP
ftr-462	21	2	brief	brief	ADJ
ftr-462	21	3	,	,	PUNCT
ftr-462	21	4	part	part	PROPN
ftr-462	21	5	ii	ii	PROPN
ftr-462	21	6	shows	show	VERB
ftr-462	21	7	that	that	SCONJ
ftr-462	21	8	,	,	PUNCT
ftr-462	21	9	contrary	contrary	ADJ
ftr-462	21	10	to	to	ADP
ftr-462	21	11	1	1	NUM
ftr-462	21	12	.	.	PUNCT
ftr-462	22	1	some	some	DET
ftr-462	22	2	15	15	NUM
ftr-462	22	3	years	year	NOUN
ftr-462	22	4	ago	ago	ADV
ftr-462	22	5	,	,	PUNCT
ftr-462	22	6	charlie	charlie	PROPN
ftr-462	22	7	kingson	kingson	PROPN
ftr-462	22	8	wrote	write	VERB
ftr-462	22	9	the	the	DET
ftr-462	22	10	most	most	ADV
ftr-462	22	11	thoughtful	thoughtful	ADJ
ftr-462	22	12	piece	piece	NOUN
ftr-462	22	13	yet	yet	ADV
ftr-462	22	14	published	publish	VERB
ftr-462	22	15	on	on	ADP
ftr-462	22	16	how	how	SCONJ
ftr-462	22	17	and	and	CCONJ
ftr-462	22	18	to	to	ADP
ftr-462	22	19	what	what	DET
ftr-462	22	20	extent	extent	NOUN
ftr-462	22	21	the	the	DET
ftr-462	22	22	united	united	PROPN
ftr-462	22	23	states	states	PROPN
ftr-462	22	24	takes	take	VERB
ftr-462	22	25	into	into	ADP
ftr-462	22	26	account	account	NOUN
ftr-462	22	27	the	the	DET
ftr-462	22	28	foreign	foreign	ADJ
ftr-462	22	29	treatment	treatment	NOUN
ftr-462	22	30	of	of	ADP
ftr-462	22	31	international	international	ADJ
ftr-462	22	32	income	income	NOUN
ftr-462	22	33	.	.	PUNCT
ftr-462	23	1	see	see	VERB
ftr-462	23	2	charles	charles	PROPN
ftr-462	23	3	i.	i.	PROPN
ftr-462	23	4	kingson	kingson	PROPN
ftr-462	23	5	,	,	PUNCT
ftr-462	23	6	the	the	DET
ftr-462	23	7	coherence	coherence	NOUN
ftr-462	23	8	of	of	ADP
ftr-462	23	9	international	international	ADJ
ftr-462	23	10	taxation	taxation	NOUN
ftr-462	23	11	,	,	PUNCT
ftr-462	23	12	81	81	NUM
ftr-462	23	13	colum	colum	NOUN
ftr-462	23	14	.	.	PUNCT
ftr-462	24	1	l.	l.	PROPN
ftr-462	24	2	rev	rev	PROPN
ftr-462	24	3	.	.	PROPN
ftr-462	24	4	1151	1151	NUM
ftr-462	24	5	(	(	PUNCT
ftr-462	24	6	1981	1981	NUM
ftr-462	24	7	)	)	PUNCT
ftr-462	24	8	.	.	PUNCT
ftr-462	25	1	he	he	PRON
ftr-462	25	2	advanced	advance	VERB
ftr-462	25	3	the	the	DET
ftr-462	25	4	proposition	proposition	NOUN
ftr-462	25	5	,	,	PUNCT
ftr-462	25	6	supported	support	VERB
ftr-462	25	7	in	in	ADP
ftr-462	25	8	exquisite	exquisite	ADJ
ftr-462	25	9	detail	detail	NOUN
ftr-462	25	10	,	,	PUNCT
ftr-462	25	11	that	that	SCONJ
ftr-462	25	12	u.s	u.s	PROPN
ftr-462	25	13	.	.	PROPN
ftr-462	25	14	tax	tax	NOUN
ftr-462	25	15	legislative	legislative	ADJ
ftr-462	25	16	policy	policy	NOUN
ftr-462	25	17	and	and	CCONJ
ftr-462	25	18	treaty	treaty	NOUN
ftr-462	25	19	policy	policy	NOUN
ftr-462	25	20	must	must	AUX
ftr-462	25	21	be	be	AUX
ftr-462	25	22	formulated	formulate	VERB
ftr-462	25	23	in	in	ADP
ftr-462	25	24	light	light	NOUN
ftr-462	25	25	of	of	ADP
ftr-462	25	26	and	and	CCONJ
ftr-462	25	27	with	with	ADP
ftr-462	25	28	regard	regard	NOUN
ftr-462	25	29	to	to	ADP
ftr-462	25	30	(	(	PUNCT
ftr-462	25	31	in	in	ADP
ftr-462	25	32	coherence	coherence	NOUN
ftr-462	25	33	with	with	ADP
ftr-462	25	34	)	)	PUNCT
ftr-462	25	35	the	the	DET
ftr-462	25	36	tax	tax	NOUN
ftr-462	25	37	policies	policy	NOUN
ftr-462	25	38	of	of	ADP
ftr-462	25	39	our	our	PRON
ftr-462	25	40	trading	trading	NOUN
ftr-462	25	41	partners	partner	NOUN
ftr-462	25	42	.	.	PUNCT
ftr-462	26	1	this	this	DET
ftr-462	26	2	article	article	NOUN
ftr-462	26	3	builds	build	VERB
ftr-462	26	4	on	on	ADP
ftr-462	26	5	kingson	kingson	PROPN
ftr-462	26	6	's	's	PART
ftr-462	26	7	thesis	thesis	NOUN
ftr-462	26	8	,	,	PUNCT
ftr-462	26	9	primarily	primarily	ADV
ftr-462	26	10	by	by	ADP
ftr-462	26	11	proposing	propose	VERB
ftr-462	26	12	a	a	DET
ftr-462	26	13	standard	standard	NOUN
ftr-462	26	14	for	for	ADP
ftr-462	26	15	how	how	SCONJ
ftr-462	26	16	tax	tax	NOUN
ftr-462	26	17	statutes	statute	NOUN
ftr-462	26	18	and	and	CCONJ
ftr-462	26	19	treaties	treaty	NOUN
ftr-462	26	20	should	should	AUX
ftr-462	26	21	be	be	AUX
ftr-462	26	22	interpreted	interpret	VERB
ftr-462	26	23	when	when	SCONJ
ftr-462	26	24	the	the	DET
ftr-462	26	25	taxpayer	taxpayer	NOUN
ftr-462	26	26	or	or	CCONJ
ftr-462	26	27	the	the	DET
ftr-462	26	28	government	government	NOUN
ftr-462	26	29	invokes	invoke	VERB
ftr-462	26	30	foreign	foreign	ADJ
ftr-462	26	31	law	law	NOUN
ftr-462	26	32	as	as	ADP
ftr-462	26	33	a	a	DET
ftr-462	26	34	factor	factor	NOUN
ftr-462	26	35	affecting	affect	VERB
ftr-462	26	36	u.s	u.s	PROPN
ftr-462	26	37	.	.	PROPN
ftr-462	26	38	tax	tax	NOUN
ftr-462	26	39	consequences	consequence	NOUN
ftr-462	26	40	,	,	PUNCT
ftr-462	26	41	and	and	CCONJ
ftr-462	26	42	secondarily	secondarily	ADV
ftr-462	26	43	by	by	ADP
ftr-462	26	44	making	make	VERB
ftr-462	26	45	specific	specific	ADJ
ftr-462	26	46	tax	tax	NOUN
ftr-462	26	47	policy	policy	NOUN
ftr-462	26	48	recommendations	recommendation	NOUN
ftr-462	26	49	with	with	ADP
ftr-462	26	50	respect	respect	NOUN
ftr-462	26	51	to	to	ADP
ftr-462	26	52	u.s	u.s	PROPN
ftr-462	26	53	.	.	PROPN
ftr-462	26	54	law	law	PROPN
ftr-462	26	55	/	/	SYM
ftr-462	26	56	foreign	foreign	ADJ
ftr-462	26	57	law	law	NOUN
ftr-462	26	58	interactions	interaction	NOUN
ftr-462	26	59	affecting	affect	VERB
ftr-462	26	60	cross	cross	ADJ
ftr-462	26	61	-	-	ADJ
ftr-462	26	62	border	border	ADJ
ftr-462	26	63	tax	tax	NOUN
ftr-462	26	64	arbitrage	arbitrage	NOUN
ftr-462	26	65	transactions	transaction	NOUN
ftr-462	26	66	.	.	PUNCT
ftr-462	27	1	the	the	DET
ftr-462	27	2	role	role	NOUN
ftr-462	27	3	of	of	ADP
ftr-462	27	4	foreign	foreign	ADJ
ftr-462	27	5	law	law	NOUN
ftr-462	27	6	in	in	ADP
ftr-462	27	7	the	the	DET
ftr-462	27	8	interpretation	interpretation	NOUN
ftr-462	27	9	of	of	ADP
ftr-462	27	10	u.s	u.s	PROPN
ftr-462	27	11	.	.	PROPN
ftr-462	27	12	tax	tax	NOUN
ftr-462	27	13	law	law	NOUN
ftr-462	27	14	was	be	AUX
ftr-462	27	15	directly	directly	ADV
ftr-462	27	16	addressed	address	VERB
ftr-462	27	17	by	by	ADP
ftr-462	27	18	joseph	joseph	PROPN
ftr-462	27	19	isenbergh	isenbergh	PROPN
ftr-462	27	20	over	over	ADP
ftr-462	27	21	a	a	DET
ftr-462	27	22	decade	decade	NOUN
ftr-462	27	23	ago	ago	ADV
ftr-462	27	24	.	.	PUNCT
ftr-462	28	1	see	see	VERB
ftr-462	28	2	joseph	joseph	PROPN
ftr-462	28	3	isenbergh	isenbergh	PROPN
ftr-462	28	4	,	,	PUNCT
ftr-462	28	5	the	the	DET
ftr-462	28	6	foreign	foreign	ADJ
ftr-462	28	7	tax	tax	NOUN
ftr-462	28	8	credit	credit	NOUN
ftr-462	28	9	:	:	PUNCT
ftr-462	28	10	royalties	royalty	NOUN
ftr-462	28	11	,	,	PUNCT
ftr-462	28	12	subsidies	subsidy	NOUN
ftr-462	28	13	,	,	PUNCT
ftr-462	28	14	and	and	CCONJ
ftr-462	28	15	creditable	creditable	ADJ
ftr-462	28	16	taxes	taxis	NOUN
ftr-462	28	17	,	,	PUNCT
ftr-462	28	18	39	39	NUM
ftr-462	28	19	tax	tax	NOUN
ftr-462	28	20	l.	l.	PROPN
ftr-462	28	21	rev	rev	PROPN
ftr-462	28	22	.	.	PROPN
ftr-462	29	1	227	227	NUM
ftr-462	29	2	(	(	PUNCT
ftr-462	29	3	1984	1984	NUM
ftr-462	29	4	)	)	PUNCT
ftr-462	29	5	.	.	PUNCT
ftr-462	30	1	isenbergh	isenbergh	PROPN
ftr-462	30	2	traced	trace	VERB
ftr-462	30	3	the	the	DET
ftr-462	30	4	government	government	NOUN
ftr-462	30	5	's	's	PART
ftr-462	30	6	search	search	NOUN
ftr-462	30	7	for	for	ADP
ftr-462	30	8	the	the	DET
ftr-462	30	9	contours	contours	NOUN
ftr-462	30	10	of	of	ADP
ftr-462	30	11	a	a	DET
ftr-462	30	12	creditable	creditable	ADJ
ftr-462	30	13	foreign	foreign	ADJ
ftr-462	30	14	tax	tax	NOUN
ftr-462	30	15	.	.	PUNCT
ftr-462	31	1	recognizing	recognize	VERB
ftr-462	31	2	the	the	DET
ftr-462	31	3	definitional	definitional	ADJ
ftr-462	31	4	and	and	CCONJ
ftr-462	31	5	practical	practical	ADJ
ftr-462	31	6	difficulties	difficulty	NOUN
ftr-462	31	7	of	of	ADP
ftr-462	31	8	distinguishing	distinguish	VERB
ftr-462	31	9	creditable	creditable	ADJ
ftr-462	31	10	foreign	foreign	ADJ
ftr-462	31	11	taxes	taxis	NOUN
ftr-462	31	12	from	from	ADP
ftr-462	31	13	other	other	ADJ
ftr-462	31	14	,	,	PUNCT
ftr-462	31	15	noncreditable	noncreditable	ADJ
ftr-462	31	16	payments	payment	NOUN
ftr-462	31	17	to	to	ADP
ftr-462	31	18	foreign	foreign	ADJ
ftr-462	31	19	governments	government	NOUN
ftr-462	31	20	,	,	PUNCT
ftr-462	31	21	he	he	PRON
ftr-462	31	22	proposed	propose	VERB
ftr-462	31	23	that	that	SCONJ
ftr-462	31	24	"	"	PUNCT
ftr-462	31	25	in	in	ADP
ftr-462	31	26	all	all	PRON
ftr-462	31	27	but	but	SCONJ
ftr-462	31	28	the	the	DET
ftr-462	31	29	most	most	ADV
ftr-462	31	30	transparent	transparent	ADJ
ftr-462	31	31	cases	case	NOUN
ftr-462	31	32	,	,	PUNCT
ftr-462	31	33	"	"	PUNCT
ftr-462	31	34	all	all	DET
ftr-462	31	35	foreign	foreign	ADJ
ftr-462	31	36	government	government	NOUN
ftr-462	31	37	levies	levy	NOUN
ftr-462	31	38	should	should	AUX
ftr-462	31	39	be	be	AUX
ftr-462	31	40	creditable	creditable	ADJ
ftr-462	31	41	,	,	PUNCT
ftr-462	31	42	whether	whether	SCONJ
ftr-462	31	43	or	or	CCONJ
ftr-462	31	44	not	not	PART
ftr-462	31	45	they	they	PRON
ftr-462	31	46	are	be	AUX
ftr-462	31	47	taxes	taxis	NOUN
ftr-462	31	48	.	.	PUNCT
ftr-462	32	1	i	i	PRON
ftr-462	32	2	d.	d.	PROPN
ftr-462	32	3	at	at	ADP
ftr-462	32	4	229	229	NUM
ftr-462	32	5	.	.	PUNCT
ftr-462	33	1	as	as	SCONJ
ftr-462	33	2	discussed	discuss	VERB
ftr-462	33	3	in	in	ADP
ftr-462	33	4	greater	great	ADJ
ftr-462	33	5	detail	detail	NOUN
ftr-462	33	6	below	below	ADV
ftr-462	33	7	,	,	PUNCT
ftr-462	33	8	it	it	PRON
ftr-462	33	9	is	be	AUX
ftr-462	33	10	this	this	DET
ftr-462	33	11	author	author	NOUN
ftr-462	33	12	's	's	PART
ftr-462	33	13	view	view	NOUN
ftr-462	33	14	that	that	SCONJ
ftr-462	33	15	the	the	DET
ftr-462	33	16	u.s	u.s	PROPN
ftr-462	33	17	.	.	PROPN
ftr-462	33	18	treasury	treasury	PROPN
ftr-462	33	19	need	need	AUX
ftr-462	33	20	not	not	PART
ftr-462	33	21	give	give	VERB
ftr-462	33	22	up	up	ADP
ftr-462	33	23	by	by	ADP
ftr-462	33	24	allowing	allow	VERB
ftr-462	33	25	u.s	u.s	PROPN
ftr-462	33	26	.	.	PROPN
ftr-462	33	27	tax	tax	NOUN
ftr-462	33	28	credits	credit	NOUN
ftr-462	33	29	for	for	ADP
ftr-462	33	30	nontax	nontax	NOUN
ftr-462	33	31	payments	payment	NOUN
ftr-462	33	32	to	to	ADP
ftr-462	33	33	foreign	foreign	ADJ
ftr-462	33	34	governments	government	NOUN
ftr-462	33	35	by	by	ADP
ftr-462	33	36	u.s	u.s	PROPN
ftr-462	33	37	.	.	PROPN
ftr-462	33	38	taxpayers	taxpayer	NOUN
ftr-462	33	39	and	and	CCONJ
ftr-462	33	40	their	their	PRON
ftr-462	33	41	subsidiaries	subsidiary	NOUN
ftr-462	33	42	.	.	PUNCT
ftr-462	34	1	2	2	X
ftr-462	34	2	.	.	X
ftr-462	34	3	compare	compare	VERB
ftr-462	34	4	united	united	PROPN
ftr-462	34	5	states	states	PROPN
ftr-462	34	6	v.	v.	ADP
ftr-462	34	7	goodyear	goodyear	PROPN
ftr-462	34	8	tire	tire	PROPN
ftr-462	34	9	&	&	CCONJ
ftr-462	34	10	rubber	rubber	PROPN
ftr-462	34	11	co.	co.	PROPN
ftr-462	34	12	,	,	PUNCT
ftr-462	34	13	493	493	NUM
ftr-462	34	14	u.s	u.s	PROPN
ftr-462	34	15	.	.	PROPN
ftr-462	34	16	132	132	NUM
ftr-462	34	17	(	(	PUNCT
ftr-462	34	18	1989	1989	NUM
ftr-462	34	19	)	)	PUNCT
ftr-462	34	20	with	with	ADP
ftr-462	34	21	vulcan	vulcan	PROPN
ftr-462	34	22	materials	materials	PROPN
ftr-462	34	23	co.	co.	PROPN
ftr-462	34	24	v.	v.	PROPN
ftr-462	34	25	commissioner	commissioner	PROPN
ftr-462	34	26	,	,	PUNCT
ftr-462	34	27	96	96	NUM
ftr-462	34	28	t.c	t.c	PROPN
ftr-462	34	29	.	.	PROPN
ftr-462	34	30	410	410	NUM
ftr-462	34	31	(	(	PUNCT
ftr-462	34	32	1991	1991	NUM
ftr-462	34	33	)	)	PUNCT
ftr-462	34	34	,	,	PUNCT
ftr-462	34	35	aff'd	aff'd	NOUN
ftr-462	34	36	per	per	ADP
ftr-462	34	37	curiam	curiam	NOUN
ftr-462	34	38	,	,	PUNCT
ftr-462	34	39	959	959	NUM
ftr-462	34	40	f.2d	f.2d	SYM
ftr-462	34	41	973	973	NUM
ftr-462	34	42	(	(	PUNCT
ftr-462	34	43	1	1	NUM
ftr-462	34	44	1th	1th	ADJ
ftr-462	34	45	cir	cir	NOUN
ftr-462	34	46	.	.	PROPN
ftr-462	34	47	1992	1992	NUM
ftr-462	34	48	)	)	PUNCT
ftr-462	34	49	,	,	PUNCT
ftr-462	34	50	nonacq	nonacq	PROPN
ftr-462	34	51	.	.	PUNCT
ftr-462	35	1	1995	1995	NUM
ftr-462	35	2	-	-	SYM
ftr-462	35	3	1	1	NUM
ftr-462	35	4	c.b	c.b	PROPN
ftr-462	35	5	.	.	PROPN
ftr-462	35	6	1	1	NUM
ftr-462	35	7	.	.	X
ftr-462	35	8	see	see	VERB
ftr-462	35	9	part	part	NOUN
ftr-462	35	10	ii.b	ii.b	NOUN
ftr-462	35	11	.	.	PUNCT
ftr-462	35	12	,	,	PUNCT
ftr-462	35	13	infra	infra	NOUN
ftr-462	35	14	.	.	PUNCT
ftr-462	36	1	[	[	X
ftr-462	36	2	vol	vol	NOUN
ftr-462	36	3	3:4	3:4	NUM
ftr-462	36	4	foreign	foreign	ADJ
ftr-462	36	5	law	law	NOUN
ftr-462	36	6	in	in	ADP
ftr-462	36	7	u.s	u.s	PROPN
ftr-462	36	8	.	.	PROPN
ftr-462	36	9	international	international	ADJ
ftr-462	36	10	taration	taration	NOUN
ftr-462	36	11	the	the	DET
ftr-462	36	12	implications	implication	NOUN
ftr-462	36	13	of	of	ADP
ftr-462	36	14	several	several	ADJ
ftr-462	36	15	irs	irs	PROPN
ftr-462	36	16	positions	position	NOUN
ftr-462	36	17	regarding	regard	VERB
ftr-462	36	18	the	the	DET
ftr-462	36	19	irrelevance	irrelevance	NOUN
ftr-462	36	20	of	of	ADP
ftr-462	36	21	foreign	foreign	ADJ
ftr-462	36	22	law	law	NOUN
ftr-462	36	23	in	in	ADP
ftr-462	36	24	determining	determine	VERB
ftr-462	36	25	u.s	u.s	PROPN
ftr-462	36	26	.	.	PROPN
ftr-462	36	27	tax	tax	NOUN
ftr-462	36	28	consequences	consequence	NOUN
ftr-462	36	29	,	,	PUNCT
ftr-462	36	30	3	3	NUM
ftr-462	36	31	the	the	DET
ftr-462	36	32	cases	case	NOUN
ftr-462	36	33	are	be	AUX
ftr-462	36	34	consistent	consistent	ADJ
ftr-462	36	35	in	in	ADP
ftr-462	36	36	allowing	allow	VERB
ftr-462	36	37	"	"	PUNCT
ftr-462	36	38	factual	factual	ADJ
ftr-462	36	39	"	"	PUNCT
ftr-462	36	40	uses	use	NOUN
ftr-462	36	41	of	of	ADP
ftr-462	36	42	foreign	foreign	ADJ
ftr-462	36	43	law	law	NOUN
ftr-462	36	44	and	and	CCONJ
ftr-462	36	45	prohibiting	prohibit	VERB
ftr-462	36	46	"	"	PUNCT
ftr-462	36	47	interpretive	interpretive	ADJ
ftr-462	36	48	"	"	PUNCT
ftr-462	36	49	uses	use	NOUN
ftr-462	36	50	of	of	ADP
ftr-462	36	51	foreign	foreign	ADJ
ftr-462	36	52	law.4	law.4	DET
ftr-462	36	53	foreign	foreign	ADJ
ftr-462	36	54	law	law	NOUN
ftr-462	36	55	is	be	AUX
ftr-462	36	56	used	use	VERB
ftr-462	36	57	factually	factually	ADV
ftr-462	36	58	when	when	SCONJ
ftr-462	36	59	it	it	PRON
ftr-462	36	60	is	be	AUX
ftr-462	36	61	proven	prove	VERB
ftr-462	36	62	as	as	ADP
ftr-462	36	63	an	an	DET
ftr-462	36	64	evidentiary	evidentiary	ADJ
ftr-462	36	65	fact	fact	NOUN
ftr-462	36	66	tending	tend	VERB
ftr-462	36	67	to	to	PART
ftr-462	36	68	show	show	VERB
ftr-462	36	69	that	that	SCONJ
ftr-462	36	70	a	a	DET
ftr-462	36	71	u.s	u.s	PROPN
ftr-462	36	72	.	.	PROPN
ftr-462	36	73	legal	legal	ADJ
ftr-462	36	74	standard	standard	NOUN
ftr-462	36	75	was	be	AUX
ftr-462	36	76	or	or	CCONJ
ftr-462	36	77	was	be	AUX
ftr-462	36	78	not	not	PART
ftr-462	36	79	satisfied	satisfied	ADJ
ftr-462	36	80	.	.	PUNCT
ftr-462	37	1	foreign	foreign	ADJ
ftr-462	37	2	law	law	NOUN
ftr-462	37	3	is	be	AUX
ftr-462	37	4	used	use	VERB
ftr-462	37	5	interpretively	interpretively	ADV
ftr-462	37	6	when	when	SCONJ
ftr-462	37	7	it	it	PRON
ftr-462	37	8	is	be	AUX
ftr-462	37	9	used	use	VERB
ftr-462	37	10	as	as	ADP
ftr-462	37	11	a	a	DET
ftr-462	37	12	rule	rule	NOUN
ftr-462	37	13	of	of	ADP
ftr-462	37	14	decision	decision	NOUN
ftr-462	37	15	,	,	PUNCT
ftr-462	37	16	when	when	SCONJ
ftr-462	37	17	the	the	DET
ftr-462	37	18	meaning	meaning	NOUN
ftr-462	37	19	to	to	PART
ftr-462	37	20	be	be	AUX
ftr-462	37	21	given	give	VERB
ftr-462	37	22	a	a	DET
ftr-462	37	23	term	term	NOUN
ftr-462	37	24	in	in	ADP
ftr-462	37	25	a	a	DET
ftr-462	37	26	u.s	u.s	PROPN
ftr-462	37	27	.	.	PROPN
ftr-462	37	28	statute	statute	NOUN
ftr-462	37	29	or	or	CCONJ
ftr-462	37	30	other	other	ADJ
ftr-462	37	31	rule	rule	NOUN
ftr-462	37	32	is	be	AUX
ftr-462	37	33	determined	determine	VERB
ftr-462	37	34	by	by	ADP
ftr-462	37	35	or	or	CCONJ
ftr-462	37	36	with	with	ADP
ftr-462	37	37	reference	reference	NOUN
ftr-462	37	38	to	to	ADP
ftr-462	37	39	the	the	DET
ftr-462	37	40	meaning	meaning	NOUN
ftr-462	37	41	of	of	ADP
ftr-462	37	42	that	that	DET
ftr-462	37	43	term	term	NOUN
ftr-462	37	44	under	under	ADP
ftr-462	37	45	foreign	foreign	ADJ
ftr-462	37	46	law	law	NOUN
ftr-462	37	47	.	.	PUNCT
ftr-462	38	1	as	as	ADP
ftr-462	38	2	a	a	DET
ftr-462	38	3	consequence	consequence	NOUN
ftr-462	38	4	,	,	PUNCT
ftr-462	38	5	the	the	DET
ftr-462	38	6	issue	issue	NOUN
ftr-462	38	7	of	of	ADP
ftr-462	38	8	whether	whether	SCONJ
ftr-462	38	9	foreign	foreign	ADJ
ftr-462	38	10	law	law	NOUN
ftr-462	38	11	is	be	AUX
ftr-462	38	12	relevant	relevant	ADJ
ftr-462	38	13	to	to	ADP
ftr-462	38	14	u.s	u.s	PROPN
ftr-462	38	15	.	.	PROPN
ftr-462	38	16	tax	tax	NOUN
ftr-462	38	17	consequences	consequence	NOUN
ftr-462	38	18	in	in	ADP
ftr-462	38	19	a	a	DET
ftr-462	38	20	particular	particular	ADJ
ftr-462	38	21	situation	situation	NOUN
ftr-462	38	22	can	can	AUX
ftr-462	38	23	be	be	AUX
ftr-462	38	24	resolved	resolve	VERB
ftr-462	38	25	on	on	ADP
ftr-462	38	26	the	the	DET
ftr-462	38	27	basis	basis	NOUN
ftr-462	38	28	of	of	ADP
ftr-462	38	29	whether	whether	SCONJ
ftr-462	38	30	an	an	DET
ftr-462	38	31	interpretive	interpretive	ADJ
ftr-462	38	32	or	or	CCONJ
ftr-462	38	33	factual	factual	ADJ
ftr-462	38	34	use	use	NOUN
ftr-462	38	35	of	of	ADP
ftr-462	38	36	foreign	foreign	ADJ
ftr-462	38	37	law	law	NOUN
ftr-462	38	38	is	be	AUX
ftr-462	38	39	being	be	AUX
ftr-462	38	40	advocated	advocate	VERB
ftr-462	38	41	.	.	PUNCT
ftr-462	39	1	once	once	SCONJ
ftr-462	39	2	it	it	PRON
ftr-462	39	3	is	be	AUX
ftr-462	39	4	determined	determine	VERB
ftr-462	39	5	that	that	SCONJ
ftr-462	39	6	a	a	DET
ftr-462	39	7	factual	factual	ADJ
ftr-462	39	8	use	use	NOUN
ftr-462	39	9	is	be	AUX
ftr-462	39	10	being	be	AUX
ftr-462	39	11	advocated	advocate	VERB
ftr-462	39	12	,	,	PUNCT
ftr-462	39	13	the	the	DET
ftr-462	39	14	foreign	foreign	ADJ
ftr-462	39	15	law	law	NOUN
ftr-462	39	16	can	can	AUX
ftr-462	39	17	not	not	PART
ftr-462	39	18	be	be	AUX
ftr-462	39	19	dismissed	dismiss	VERB
ftr-462	39	20	as	as	ADP
ftr-462	39	21	irrelevant	irrelevant	ADJ
ftr-462	39	22	based	base	VERB
ftr-462	39	23	solely	solely	ADV
ftr-462	39	24	on	on	ADP
ftr-462	39	25	the	the	DET
ftr-462	39	26	cases	case	NOUN
ftr-462	39	27	that	that	PRON
ftr-462	39	28	have	have	AUX
ftr-462	39	29	rejected	reject	VERB
ftr-462	39	30	particular	particular	ADJ
ftr-462	39	31	uses	use	NOUN
ftr-462	39	32	of	of	ADP
ftr-462	39	33	foreign	foreign	ADJ
ftr-462	39	34	law.5	law.5	PROPN
ftr-462	39	35	as	as	SCONJ
ftr-462	39	36	discussed	discuss	VERB
ftr-462	39	37	below	below	ADV
ftr-462	39	38	,	,	PUNCT
ftr-462	39	39	the	the	DET
ftr-462	39	40	factual	factual	ADJ
ftr-462	39	41	/	/	SYM
ftr-462	39	42	interpretive	interpretive	ADJ
ftr-462	39	43	distinction	distinction	NOUN
ftr-462	39	44	is	be	AUX
ftr-462	39	45	useful	useful	ADJ
ftr-462	39	46	for	for	ADP
ftr-462	39	47	other	other	ADJ
ftr-462	39	48	purposes	purpose	NOUN
ftr-462	39	49	as	as	ADV
ftr-462	39	50	well	well	ADV
ftr-462	39	51	.	.	PUNCT
ftr-462	40	1	for	for	ADP
ftr-462	40	2	example	example	NOUN
ftr-462	40	3	,	,	PUNCT
ftr-462	40	4	it	it	PRON
ftr-462	40	5	provides	provide	VERB
ftr-462	40	6	a	a	DET
ftr-462	40	7	basis	basis	NOUN
ftr-462	40	8	for	for	ADP
ftr-462	40	9	rules	rule	NOUN
ftr-462	40	10	that	that	PRON
ftr-462	40	11	would	would	AUX
ftr-462	40	12	ease	ease	VERB
ftr-462	40	13	the	the	DET
ftr-462	40	14	administrative	administrative	ADJ
ftr-462	40	15	burden	burden	NOUN
ftr-462	40	16	on	on	ADP
ftr-462	40	17	the	the	DET
ftr-462	40	18	irs	irs	PROPN
ftr-462	40	19	regarding	regard	VERB
ftr-462	40	20	its	its	PRON
ftr-462	40	21	use	use	NOUN
ftr-462	40	22	of	of	ADP
ftr-462	40	23	foreign	foreign	ADJ
ftr-462	40	24	law	law	NOUN
ftr-462	40	25	,	,	PUNCT
ftr-462	40	26	without	without	ADP
ftr-462	40	27	ignoring	ignore	VERB
ftr-462	40	28	relevant	relevant	ADJ
ftr-462	40	29	tax	tax	NOUN
ftr-462	40	30	policy	policy	NOUN
ftr-462	40	31	concerns	concern	NOUN
ftr-462	40	32	.	.	PUNCT
ftr-462	41	1	part	part	NOUN
ftr-462	41	2	ell	ell	INTJ
ftr-462	41	3	examines	examine	VERB
ftr-462	41	4	the	the	DET
ftr-462	41	5	role	role	NOUN
ftr-462	41	6	of	of	ADP
ftr-462	41	7	foreign	foreign	ADJ
ftr-462	41	8	law	law	NOUN
ftr-462	41	9	in	in	ADP
ftr-462	41	10	transactions	transaction	NOUN
ftr-462	41	11	offering	offer	VERB
ftr-462	41	12	tax	tax	NOUN
ftr-462	41	13	results	result	NOUN
ftr-462	41	14	that	that	PRON
ftr-462	41	15	,	,	PUNCT
ftr-462	41	16	at	at	ADP
ftr-462	41	17	first	first	ADJ
ftr-462	41	18	blush	blush	NOUN
ftr-462	41	19	,	,	PUNCT
ftr-462	41	20	appear	appear	VERB
ftr-462	41	21	too	too	ADV
ftr-462	41	22	good	good	ADJ
ftr-462	41	23	for	for	SCONJ
ftr-462	41	24	taxpayers	taxpayer	NOUN
ftr-462	41	25	to	to	PART
ftr-462	41	26	be	be	AUX
ftr-462	41	27	consistent	consistent	ADJ
ftr-462	41	28	with	with	ADP
ftr-462	41	29	sound	sound	ADJ
ftr-462	41	30	tax	tax	NOUN
ftr-462	41	31	policy	policy	NOUN
ftr-462	41	32	:	:	PUNCT
ftr-462	41	33	cross	cross	ADJ
ftr-462	41	34	-	-	ADJ
ftr-462	41	35	border	border	ADJ
ftr-462	41	36	tax	tax	NOUN
ftr-462	41	37	arbitrage	arbitrage	NOUN
ftr-462	41	38	transactions	transaction	NOUN
ftr-462	41	39	.	.	PUNCT
ftr-462	42	1	evaluating	evaluate	VERB
ftr-462	42	2	such	such	ADJ
ftr-462	42	3	transactions	transaction	NOUN
ftr-462	42	4	,	,	PUNCT
ftr-462	42	5	which	which	PRON
ftr-462	42	6	involve	involve	VERB
ftr-462	42	7	the	the	DET
ftr-462	42	8	favorable	favorable	ADJ
ftr-462	42	9	and	and	CCONJ
ftr-462	42	10	inconsistent	inconsistent	ADJ
ftr-462	42	11	tax	tax	NOUN
ftr-462	42	12	treatment	treatment	NOUN
ftr-462	42	13	of	of	ADP
ftr-462	42	14	an	an	DET
ftr-462	42	15	item	item	NOUN
ftr-462	42	16	by	by	ADP
ftr-462	42	17	two	two	NUM
ftr-462	42	18	or	or	CCONJ
ftr-462	42	19	more	more	ADJ
ftr-462	42	20	jurisdictions	jurisdiction	NOUN
ftr-462	42	21	,	,	PUNCT
ftr-462	42	22	requires	require	VERB
ftr-462	42	23	a	a	DET
ftr-462	42	24	sequential	sequential	ADJ
ftr-462	42	25	resolution	resolution	NOUN
ftr-462	42	26	of	of	ADP
ftr-462	42	27	several	several	ADJ
ftr-462	42	28	factual	factual	ADJ
ftr-462	42	29	and	and	CCONJ
ftr-462	42	30	tax	tax	NOUN
ftr-462	42	31	policy	policy	NOUN
ftr-462	42	32	questions	question	NOUN
ftr-462	42	33	.	.	PUNCT
ftr-462	43	1	for	for	ADP
ftr-462	43	2	example	example	NOUN
ftr-462	43	3	,	,	PUNCT
ftr-462	43	4	is	be	AUX
ftr-462	43	5	foreign	foreign	ADJ
ftr-462	43	6	law	law	NOUN
ftr-462	43	7	relevant	relevant	ADJ
ftr-462	43	8	in	in	ADP
ftr-462	43	9	any	any	DET
ftr-462	43	10	way	way	NOUN
ftr-462	43	11	to	to	ADP
ftr-462	43	12	the	the	DET
ftr-462	43	13	u.s	u.s	PROPN
ftr-462	43	14	.	.	PROPN
ftr-462	43	15	tax	tax	NOUN
ftr-462	43	16	consequences	consequence	NOUN
ftr-462	43	17	?	?	PUNCT
ftr-462	44	1	if	if	SCONJ
ftr-462	44	2	it	it	PRON
ftr-462	44	3	is	be	AUX
ftr-462	44	4	,	,	PUNCT
ftr-462	44	5	is	be	AUX
ftr-462	44	6	favorable	favorable	ADJ
ftr-462	44	7	tax	tax	NOUN
ftr-462	44	8	treatment	treatment	NOUN
ftr-462	44	9	in	in	ADP
ftr-462	44	10	the	the	DET
ftr-462	44	11	united	united	PROPN
ftr-462	44	12	states	states	PROPN
ftr-462	44	13	predicated	predicate	VERB
ftr-462	44	14	on	on	ADP
ftr-462	44	15	consistent	consistent	ADJ
ftr-462	44	16	tax	tax	NOUN
ftr-462	44	17	treatment	treatment	NOUN
ftr-462	44	18	abroad	abroad	ADV
ftr-462	44	19	,	,	PUNCT
ftr-462	44	20	or	or	CCONJ
ftr-462	44	21	is	be	AUX
ftr-462	44	22	foreign	foreign	ADJ
ftr-462	44	23	law	law	NOUN
ftr-462	44	24	relevant	relevant	ADJ
ftr-462	44	25	only	only	ADV
ftr-462	44	26	in	in	SCONJ
ftr-462	44	27	that	that	SCONJ
ftr-462	44	28	it	it	PRON
ftr-462	44	29	must	must	AUX
ftr-462	44	30	be	be	AUX
ftr-462	44	31	consulted	consult	VERB
ftr-462	44	32	in	in	ADP
ftr-462	44	33	a	a	DET
ftr-462	44	34	factual	factual	ADJ
ftr-462	44	35	sense	sense	NOUN
ftr-462	44	36	to	to	PART
ftr-462	44	37	help	help	VERB
ftr-462	44	38	determine	determine	VERB
ftr-462	44	39	u.s	u.s	PROPN
ftr-462	44	40	.	.	PROPN
ftr-462	44	41	tax	tax	NOUN
ftr-462	44	42	consequences	consequence	NOUN
ftr-462	44	43	?	?	PUNCT
ftr-462	45	1	if	if	SCONJ
ftr-462	45	2	favorable	favorable	ADJ
ftr-462	45	3	u.s	u.s	PROPN
ftr-462	45	4	.	.	PROPN
ftr-462	45	5	tax	tax	NOUN
ftr-462	45	6	treatment	treatment	NOUN
ftr-462	45	7	is	be	AUX
ftr-462	45	8	thought	think	VERB
ftr-462	45	9	to	to	PART
ftr-462	45	10	be	be	AUX
ftr-462	45	11	conditioned	condition	VERB
ftr-462	45	12	on	on	ADP
ftr-462	45	13	consistent	consistent	ADJ
ftr-462	45	14	tax	tax	NOUN
ftr-462	45	15	treatment	treatment	NOUN
ftr-462	45	16	abroad	abroad	ADV
ftr-462	45	17	,	,	PUNCT
ftr-462	45	18	is	be	AUX
ftr-462	45	19	this	this	DET
ftr-462	45	20	condition	condition	NOUN
ftr-462	45	21	explicit	explicit	ADJ
ftr-462	45	22	or	or	CCONJ
ftr-462	45	23	merely	merely	ADV
ftr-462	45	24	implicit	implicit	ADJ
ftr-462	45	25	?	?	PUNCT
ftr-462	46	1	can	can	AUX
ftr-462	46	2	an	an	DET
ftr-462	46	3	implicit	implicit	ADJ
ftr-462	46	4	condition	condition	NOUN
ftr-462	46	5	of	of	ADP
ftr-462	46	6	consistency	consistency	NOUN
ftr-462	46	7	be	be	AUX
ftr-462	46	8	a	a	DET
ftr-462	46	9	legitimate	legitimate	ADJ
ftr-462	46	10	basis	basis	NOUN
ftr-462	46	11	for	for	SCONJ
ftr-462	46	12	the	the	DET
ftr-462	46	13	irs	irs	PROPN
ftr-462	46	14	to	to	PART
ftr-462	46	15	attack	attack	VERB
ftr-462	46	16	a	a	DET
ftr-462	46	17	transaction	transaction	NOUN
ftr-462	46	18	?	?	PUNCT
ftr-462	47	1	in	in	ADP
ftr-462	47	2	the	the	DET
ftr-462	47	3	analysis	analysis	NOUN
ftr-462	47	4	of	of	ADP
ftr-462	47	5	cross	cross	ADJ
ftr-462	47	6	-	-	ADJ
ftr-462	47	7	border	border	ADJ
ftr-462	47	8	tax	tax	NOUN
ftr-462	47	9	arbitrage	arbitrage	NOUN
ftr-462	47	10	transactions	transaction	NOUN
ftr-462	47	11	,	,	PUNCT
ftr-462	47	12	it	it	PRON
ftr-462	47	13	is	be	AUX
ftr-462	47	14	submitted	submit	VERB
ftr-462	47	15	that	that	SCONJ
ftr-462	47	16	,	,	PUNCT
ftr-462	47	17	except	except	SCONJ
ftr-462	47	18	in	in	ADP
ftr-462	47	19	the	the	DET
ftr-462	47	20	treaty	treaty	NOUN
ftr-462	47	21	context	context	NOUN
ftr-462	47	22	,	,	PUNCT
ftr-462	47	23	an	an	DET
ftr-462	47	24	implicit	implicit	ADJ
ftr-462	47	25	condition	condition	NOUN
ftr-462	47	26	of	of	ADP
ftr-462	47	27	3	3	NUM
ftr-462	47	28	.	.	PUNCT
ftr-462	48	1	see	see	VERB
ftr-462	48	2	,	,	PUNCT
ftr-462	48	3	e.g.	e.g.	ADV
ftr-462	48	4	,	,	PUNCT
ftr-462	48	5	exxon	exxon	PROPN
ftr-462	48	6	corp	corp	PROPN
ftr-462	48	7	.	.	PROPN
ftr-462	49	1	v.	v.	PROPN
ftr-462	49	2	commissioner	commissioner	PROPN
ftr-462	49	3	,	,	PUNCT
ftr-462	49	4	66	66	NUM
ftr-462	49	5	t.c	t.c	PROPN
ftr-462	49	6	.	.	PROPN
ftr-462	49	7	memo	memo	NOUN
ftr-462	49	8	(	(	PUNCT
ftr-462	49	9	cch	cch	NOUN
ftr-462	49	10	)	)	PUNCT
ftr-462	49	11	1707	1707	NUM
ftr-462	49	12	,	,	PUNCT
ftr-462	49	13	1737	1737	NUM
ftr-462	49	14	,	,	PUNCT
ftr-462	49	15	t.c	t.c	PROPN
ftr-462	49	16	.	.	PROPN
ftr-462	49	17	memo	memo	NOUN
ftr-462	49	18	(	(	PUNCT
ftr-462	49	19	p	p	NOUN
ftr-462	49	20	-	-	PUNCT
ftr-462	49	21	h	h	NOUN
ftr-462	49	22	)	)	PUNCT
ftr-462	49	23	93,616	93,616	NUM
ftr-462	49	24	,	,	PUNCT
ftr-462	49	25	93	93	NUM
ftr-462	49	26	-	-	SYM
ftr-462	49	27	3261	3261	NUM
ftr-462	49	28	(	(	PUNCT
ftr-462	49	29	1993	1993	NUM
ftr-462	49	30	)	)	PUNCT
ftr-462	49	31	(	(	PUNCT
ftr-462	49	32	irs	irs	PROPN
ftr-462	49	33	argument	argument	NOUN
ftr-462	49	34	against	against	ADP
ftr-462	49	35	applying	apply	VERB
ftr-462	49	36	foreign	foreign	ADJ
ftr-462	49	37	law	law	NOUN
ftr-462	49	38	)	)	PUNCT
ftr-462	50	1	;	;	PUNCT
ftr-462	50	2	action	action	NOUN
ftr-462	50	3	on	on	ADP
ftr-462	50	4	decision	decision	NOUN
ftr-462	50	5	cc-1995	cc-1995	NOUN
ftr-462	50	6	-	-	PUNCT
ftr-462	50	7	002	002	NUM
ftr-462	50	8	(	(	PUNCT
ftr-462	50	9	feb	feb	PROPN
ftr-462	50	10	.	.	PROPN
ftr-462	50	11	13	13	NUM
ftr-462	50	12	,	,	PUNCT
ftr-462	50	13	1995	1995	NUM
ftr-462	50	14	)	)	PUNCT
ftr-462	50	15	,	,	PUNCT
ftr-462	50	16	available	available	ADJ
ftr-462	50	17	in	in	ADP
ftr-462	50	18	lexis	lexis	NOUN
ftr-462	50	19	,	,	PUNCT
ftr-462	50	20	fedtax	fedtax	ADJ
ftr-462	50	21	library	library	NOUN
ftr-462	50	22	,	,	PUNCT
ftr-462	50	23	rels	rel	VERB
ftr-462	50	24	file	file	NOUN
ftr-462	50	25	.	.	PUNCT
ftr-462	51	1	4	4	X
ftr-462	51	2	.	.	X
ftr-462	51	3	an	an	DET
ftr-462	51	4	exception	exception	NOUN
ftr-462	51	5	is	be	AUX
ftr-462	51	6	the	the	DET
ftr-462	51	7	unusual	unusual	ADJ
ftr-462	51	8	case	case	NOUN
ftr-462	51	9	in	in	ADP
ftr-462	51	10	which	which	PRON
ftr-462	51	11	the	the	DET
ftr-462	51	12	relevant	relevant	ADJ
ftr-462	51	13	statute	statute	NOUN
ftr-462	51	14	or	or	CCONJ
ftr-462	51	15	its	its	PRON
ftr-462	51	16	legislative	legislative	ADJ
ftr-462	51	17	history	history	NOUN
ftr-462	51	18	expressly	expressly	ADV
ftr-462	51	19	contemplates	contemplate	VERB
ftr-462	51	20	an	an	DET
ftr-462	51	21	interpretive	interpretive	ADJ
ftr-462	51	22	use	use	NOUN
ftr-462	51	23	of	of	ADP
ftr-462	51	24	foreign	foreign	ADJ
ftr-462	51	25	law	law	NOUN
ftr-462	51	26	.	.	PUNCT
ftr-462	52	1	5	5	X
ftr-462	52	2	.	.	X
ftr-462	52	3	collateral	collateral	ADJ
ftr-462	52	4	questions	question	NOUN
ftr-462	52	5	about	about	ADP
ftr-462	52	6	whether	whether	SCONJ
ftr-462	52	7	a	a	DET
ftr-462	52	8	given	give	VERB
ftr-462	52	9	foreign	foreign	ADJ
ftr-462	52	10	rule	rule	NOUN
ftr-462	52	11	is	be	AUX
ftr-462	52	12	a	a	DET
ftr-462	52	13	"	"	PUNCT
ftr-462	52	14	law	law	NOUN
ftr-462	52	15	"	"	PUNCT
ftr-462	52	16	or	or	CCONJ
ftr-462	52	17	whether	whether	SCONJ
ftr-462	52	18	the	the	DET
ftr-462	52	19	taxpayer	taxpayer	NOUN
ftr-462	52	20	has	have	AUX
ftr-462	52	21	colluded	collude	VERB
ftr-462	52	22	with	with	ADP
ftr-462	52	23	the	the	DET
ftr-462	52	24	foreign	foreign	ADJ
ftr-462	52	25	government	government	NOUN
ftr-462	52	26	to	to	PART
ftr-462	52	27	achieve	achieve	VERB
ftr-462	52	28	certain	certain	ADJ
ftr-462	52	29	tax	tax	NOUN
ftr-462	52	30	results	result	NOUN
ftr-462	52	31	must	must	AUX
ftr-462	52	32	be	be	AUX
ftr-462	52	33	addressed	address	VERB
ftr-462	52	34	,	,	PUNCT
ftr-462	52	35	but	but	CCONJ
ftr-462	52	36	they	they	PRON
ftr-462	52	37	go	go	VERB
ftr-462	52	38	to	to	ADP
ftr-462	52	39	the	the	DET
ftr-462	52	40	evidentiary	evidentiary	ADJ
ftr-462	52	41	weight	weight	NOUN
ftr-462	52	42	to	to	PART
ftr-462	52	43	be	be	AUX
ftr-462	52	44	accorded	accord	VERB
ftr-462	52	45	the	the	DET
ftr-462	52	46	foreign	foreign	ADJ
ftr-462	52	47	law	law	NOUN
ftr-462	52	48	,	,	PUNCT
ftr-462	52	49	not	not	PART
ftr-462	52	50	to	to	ADP
ftr-462	52	51	whether	whether	SCONJ
ftr-462	52	52	foreign	foreign	ADJ
ftr-462	52	53	law	law	NOUN
ftr-462	52	54	may	may	AUX
ftr-462	52	55	be	be	AUX
ftr-462	52	56	used	use	VERB
ftr-462	52	57	to	to	PART
ftr-462	52	58	help	help	VERB
ftr-462	52	59	determine	determine	VERB
ftr-462	52	60	u.s	u.s	PROPN
ftr-462	52	61	.	.	PROPN
ftr-462	52	62	tax	tax	NOUN
ftr-462	52	63	results	result	NOUN
ftr-462	52	64	.	.	PUNCT
ftr-462	53	1	19961	19961	NUM
ftr-462	53	2	florida	florida	PROPN
ftr-462	53	3	tax	tax	NOUN
ftr-462	53	4	review	review	NOUN
ftr-462	53	5	consistency	consistency	NOUN
ftr-462	53	6	is	be	AUX
ftr-462	53	7	tantamount	tantamount	ADJ
ftr-462	53	8	to	to	ADP
ftr-462	53	9	an	an	DET
ftr-462	53	10	interpretive	interpretive	ADJ
ftr-462	53	11	use	use	NOUN
ftr-462	53	12	of	of	ADP
ftr-462	53	13	foreign	foreign	ADJ
ftr-462	53	14	law	law	NOUN
ftr-462	53	15	.	.	PUNCT
ftr-462	54	1	absent	absent	ADJ
ftr-462	54	2	an	an	DET
ftr-462	54	3	explicit	explicit	ADJ
ftr-462	54	4	requirement	requirement	NOUN
ftr-462	54	5	of	of	ADP
ftr-462	54	6	consistency	consistency	NOUN
ftr-462	54	7	,	,	PUNCT
ftr-462	54	8	inconsistent	inconsistent	ADJ
ftr-462	54	9	treatment	treatment	NOUN
ftr-462	54	10	of	of	ADP
ftr-462	54	11	a	a	DET
ftr-462	54	12	transaction	transaction	NOUN
ftr-462	54	13	may	may	AUX
ftr-462	54	14	therefore	therefore	ADV
ftr-462	54	15	provide	provide	VERB
ftr-462	54	16	a	a	DET
ftr-462	54	17	reason	reason	NOUN
ftr-462	54	18	for	for	SCONJ
ftr-462	54	19	the	the	DET
ftr-462	54	20	united	united	PROPN
ftr-462	54	21	states	states	PROPN
ftr-462	54	22	to	to	PART
ftr-462	54	23	revise	revise	VERB
ftr-462	54	24	its	its	PRON
ftr-462	54	25	rules	rule	NOUN
ftr-462	54	26	,	,	PUNCT
ftr-462	54	27	but	but	CCONJ
ftr-462	54	28	it	it	PRON
ftr-462	54	29	may	may	AUX
ftr-462	54	30	not	not	PART
ftr-462	54	31	serve	serve	VERB
ftr-462	54	32	as	as	ADP
ftr-462	54	33	the	the	DET
ftr-462	54	34	basis	basis	NOUN
ftr-462	54	35	for	for	ADP
ftr-462	54	36	an	an	DET
ftr-462	54	37	attack	attack	NOUN
ftr-462	54	38	on	on	ADP
ftr-462	54	39	the	the	DET
ftr-462	54	40	transaction	transaction	NOUN
ftr-462	54	41	as	as	ADV
ftr-462	54	42	long	long	ADV
ftr-462	54	43	as	as	SCONJ
ftr-462	54	44	no	no	DET
ftr-462	54	45	rules	rule	NOUN
ftr-462	54	46	of	of	ADP
ftr-462	54	47	either	either	DET
ftr-462	54	48	jurisdiction	jurisdiction	NOUN
ftr-462	54	49	are	be	AUX
ftr-462	54	50	violated	violate	VERB
ftr-462	54	51	.	.	PUNCT
ftr-462	55	1	moreover	moreover	ADV
ftr-462	55	2	,	,	PUNCT
ftr-462	55	3	if	if	SCONJ
ftr-462	55	4	the	the	DET
ftr-462	55	5	standard	standard	NOUN
ftr-462	55	6	for	for	ADP
ftr-462	55	7	the	the	DET
ftr-462	55	8	use	use	NOUN
ftr-462	55	9	of	of	ADP
ftr-462	55	10	foreign	foreign	ADJ
ftr-462	55	11	law	law	NOUN
ftr-462	55	12	were	be	AUX
ftr-462	55	13	the	the	DET
ftr-462	55	14	irs	irs	PROPN
ftr-462	55	15	'	'	PART
ftr-462	55	16	(	(	PUNCT
ftr-462	55	17	overly	overly	ADV
ftr-462	55	18	)	)	PUNCT
ftr-462	55	19	broad	broad	ADJ
ftr-462	55	20	position	position	NOUN
ftr-462	55	21	that	that	PRON
ftr-462	55	22	foreign	foreign	ADJ
ftr-462	55	23	law	law	NOUN
ftr-462	55	24	is	be	AUX
ftr-462	55	25	per	per	ADP
ftr-462	55	26	se	se	X
ftr-462	55	27	irrelevant	irrelevant	ADJ
ftr-462	55	28	in	in	ADP
ftr-462	55	29	determining	determine	VERB
ftr-462	55	30	u.s	u.s	PROPN
ftr-462	55	31	.	.	PROPN
ftr-462	55	32	tax	tax	NOUN
ftr-462	55	33	consequences	consequence	NOUN
ftr-462	55	34	,	,	PUNCT
ftr-462	55	35	such	such	DET
ftr-462	55	36	an	an	DET
ftr-462	55	37	attack	attack	NOUN
ftr-462	55	38	would	would	AUX
ftr-462	55	39	even	even	ADV
ftr-462	55	40	more	more	ADV
ftr-462	55	41	clearly	clearly	ADV
ftr-462	55	42	be	be	AUX
ftr-462	55	43	improper	improper	ADJ
ftr-462	55	44	.	.	PUNCT
ftr-462	55	45	ii	ii	PROPN
ftr-462	55	46	.	.	PUNCT
ftr-462	56	1	use	use	NOUN
ftr-462	56	2	of	of	ADP
ftr-462	56	3	foreign	foreign	ADJ
ftr-462	56	4	law	law	NOUN
ftr-462	56	5	by	by	ADP
ftr-462	56	6	the	the	DET
ftr-462	56	7	courts	court	NOUN
ftr-462	56	8	,	,	PUNCT
ftr-462	56	9	the	the	DET
ftr-462	56	10	treasury	treasury	NOUN
ftr-462	56	11	,	,	PUNCT
ftr-462	56	12	and	and	CCONJ
ftr-462	56	13	the	the	DET
ftr-462	56	14	irs	irs	PROPN
ftr-462	56	15	several	several	ADJ
ftr-462	56	16	cases	case	NOUN
ftr-462	56	17	,	,	PUNCT
ftr-462	56	18	decided	decide	VERB
ftr-462	56	19	in	in	ADP
ftr-462	56	20	various	various	ADJ
ftr-462	56	21	contexts	contexts	NOUN
ftr-462	56	22	,	,	PUNCT
ftr-462	56	23	have	have	AUX
ftr-462	56	24	looked	look	VERB
ftr-462	56	25	to	to	ADP
ftr-462	56	26	foreign	foreign	ADJ
ftr-462	56	27	law	law	NOUN
ftr-462	56	28	in	in	ADP
ftr-462	56	29	determining	determine	VERB
ftr-462	56	30	u.s	u.s	PROPN
ftr-462	56	31	.	.	PROPN
ftr-462	56	32	tax	tax	NOUN
ftr-462	56	33	consequences	consequence	NOUN
ftr-462	56	34	.	.	PUNCT
ftr-462	57	1	the	the	DET
ftr-462	57	2	treasury	treasury	PROPN
ftr-462	57	3	has	have	AUX
ftr-462	57	4	also	also	ADV
ftr-462	57	5	expressed	express	VERB
ftr-462	57	6	its	its	PRON
ftr-462	57	7	view	view	NOUN
ftr-462	57	8	on	on	ADP
ftr-462	57	9	this	this	DET
ftr-462	57	10	subject	subject	NOUN
ftr-462	57	11	in	in	ADP
ftr-462	57	12	the	the	DET
ftr-462	57	13	form	form	NOUN
ftr-462	57	14	of	of	ADP
ftr-462	57	15	regulations	regulation	NOUN
ftr-462	57	16	and	and	CCONJ
ftr-462	57	17	other	other	ADJ
ftr-462	57	18	guidance	guidance	NOUN
ftr-462	57	19	issued	issue	VERB
ftr-462	57	20	in	in	ADP
ftr-462	57	21	discrete	discrete	ADJ
ftr-462	57	22	areas	area	NOUN
ftr-462	57	23	.	.	PUNCT
ftr-462	58	1	in	in	ADP
ftr-462	58	2	other	other	ADJ
ftr-462	58	3	contexts	context	NOUN
ftr-462	58	4	in	in	ADP
ftr-462	58	5	which	which	PRON
ftr-462	58	6	the	the	DET
ftr-462	58	7	issue	issue	NOUN
ftr-462	58	8	arises	arise	VERB
ftr-462	58	9	,	,	PUNCT
ftr-462	58	10	it	it	PRON
ftr-462	58	11	has	have	AUX
ftr-462	58	12	not	not	PART
ftr-462	58	13	been	be	AUX
ftr-462	58	14	addressed	address	VERB
ftr-462	58	15	by	by	ADP
ftr-462	58	16	the	the	DET
ftr-462	58	17	courts	court	NOUN
ftr-462	58	18	or	or	CCONJ
ftr-462	58	19	in	in	ADP
ftr-462	58	20	other	other	ADJ
ftr-462	58	21	published	publish	VERB
ftr-462	58	22	authority	authority	NOUN
ftr-462	58	23	.	.	PUNCT
ftr-462	59	1	but	but	CCONJ
ftr-462	59	2	even	even	ADV
ftr-462	59	3	in	in	ADP
ftr-462	59	4	contexts	context	NOUN
ftr-462	59	5	in	in	ADP
ftr-462	59	6	which	which	PRON
ftr-462	59	7	the	the	DET
ftr-462	59	8	issue	issue	NOUN
ftr-462	59	9	has	have	AUX
ftr-462	59	10	been	be	AUX
ftr-462	59	11	addressed	address	VERB
ftr-462	59	12	,	,	PUNCT
ftr-462	59	13	neither	neither	CCONJ
ftr-462	59	14	the	the	DET
ftr-462	59	15	courts	court	NOUN
ftr-462	59	16	nor	nor	CCONJ
ftr-462	59	17	the	the	DET
ftr-462	59	18	executive	executive	ADJ
ftr-462	59	19	branch	branch	NOUN
ftr-462	59	20	has	have	AUX
ftr-462	59	21	articulated	articulate	VERB
ftr-462	59	22	a	a	DET
ftr-462	59	23	consistent	consistent	ADJ
ftr-462	59	24	guiding	guide	VERB
ftr-462	59	25	principle	principle	NOUN
ftr-462	59	26	for	for	ADP
ftr-462	59	27	the	the	DET
ftr-462	59	28	use	use	NOUN
ftr-462	59	29	of	of	ADP
ftr-462	59	30	foreign	foreign	ADJ
ftr-462	59	31	law	law	NOUN
ftr-462	59	32	.	.	PUNCT
ftr-462	60	1	it	it	PRON
ftr-462	60	2	is	be	AUX
ftr-462	60	3	thus	thus	ADV
ftr-462	60	4	frequently	frequently	ADV
ftr-462	60	5	unclear	unclear	ADJ
ftr-462	60	6	whether	whether	SCONJ
ftr-462	60	7	and	and	CCONJ
ftr-462	60	8	to	to	ADP
ftr-462	60	9	what	what	DET
ftr-462	60	10	extent	extent	NOUN
ftr-462	60	11	foreign	foreign	ADJ
ftr-462	60	12	law	law	NOUN
ftr-462	60	13	should	should	AUX
ftr-462	60	14	be	be	AUX
ftr-462	60	15	taken	take	VERB
ftr-462	60	16	into	into	ADP
ftr-462	60	17	account	account	NOUN
ftr-462	60	18	.	.	PUNCT
ftr-462	61	1	foreign	foreign	ADJ
ftr-462	61	2	law	law	NOUN
ftr-462	61	3	has	have	AUX
ftr-462	61	4	been	be	AUX
ftr-462	61	5	examined	examine	VERB
ftr-462	61	6	to	to	PART
ftr-462	61	7	determine	determine	VERB
ftr-462	61	8	u.s	u.s	PROPN
ftr-462	61	9	.	.	PROPN
ftr-462	61	10	tax	tax	NOUN
ftr-462	61	11	results	result	NOUN
ftr-462	61	12	in	in	ADP
ftr-462	61	13	the	the	DET
ftr-462	61	14	following	follow	VERB
ftr-462	61	15	situations	situation	NOUN
ftr-462	61	16	:	:	PUNCT
ftr-462	61	17	+	+	CCONJ
ftr-462	61	18	in	in	ADP
ftr-462	61	19	1938	1938	NUM
ftr-462	61	20	,	,	PUNCT
ftr-462	61	21	the	the	DET
ftr-462	61	22	supreme	supreme	PROPN
ftr-462	61	23	court	court	PROPN
ftr-462	61	24	decided	decide	VERB
ftr-462	61	25	that	that	SCONJ
ftr-462	61	26	u.s	u.s	PROPN
ftr-462	61	27	.	.	PROPN
ftr-462	61	28	and	and	CCONJ
ftr-462	61	29	not	not	PART
ftr-462	61	30	foreign	foreign	ADJ
ftr-462	61	31	legal	legal	ADJ
ftr-462	61	32	principles	principle	NOUN
ftr-462	61	33	should	should	AUX
ftr-462	61	34	govern	govern	VERB
ftr-462	61	35	whether	whether	SCONJ
ftr-462	61	36	a	a	DET
ftr-462	61	37	taxpayer	taxpayer	NOUN
ftr-462	61	38	is	be	AUX
ftr-462	61	39	entitled	entitle	VERB
ftr-462	61	40	to	to	ADP
ftr-462	61	41	foreign	foreign	ADJ
ftr-462	61	42	tax	tax	NOUN
ftr-462	61	43	credits	credit	NOUN
ftr-462	61	44	under	under	ADP
ftr-462	61	45	the	the	DET
ftr-462	61	46	predecessor	predecessor	NOUN
ftr-462	61	47	to	to	ADP
ftr-462	61	48	section	section	NOUN
ftr-462	61	49	9016	9016	NUM
ftr-462	61	50	the	the	DET
ftr-462	61	51	issue	issue	NOUN
ftr-462	61	52	in	in	ADP
ftr-462	61	53	that	that	DET
ftr-462	61	54	case	case	NOUN
ftr-462	61	55	,	,	PUNCT
ftr-462	61	56	whether	whether	SCONJ
ftr-462	61	57	a	a	DET
ftr-462	61	58	taxpayer	taxpayer	NOUN
ftr-462	61	59	"	"	PUNCT
ftr-462	61	60	paid	pay	VERB
ftr-462	61	61	"	"	PUNCT
ftr-462	61	62	the	the	DET
ftr-462	61	63	tax	tax	NOUN
ftr-462	61	64	for	for	ADP
ftr-462	61	65	which	which	PRON
ftr-462	61	66	it	it	PRON
ftr-462	61	67	claimed	claim	VERB
ftr-462	61	68	credit	credit	NOUN
ftr-462	61	69	,	,	PUNCT
ftr-462	61	70	still	still	ADV
ftr-462	61	71	stirs	stir	VERB
ftr-462	61	72	up	up	ADP
ftr-462	61	73	controversy	controversy	NOUN
ftr-462	61	74	today.7	today.7	NOUN
ftr-462	61	75	in	in	ADP
ftr-462	61	76	separate	separate	ADJ
ftr-462	61	77	cases	case	NOUN
ftr-462	61	78	,	,	PUNCT
ftr-462	61	79	the	the	DET
ftr-462	61	80	supreme	supreme	PROPN
ftr-462	61	81	court	court	PROPN
ftr-462	61	82	and	and	CCONJ
ftr-462	61	83	the	the	DET
ftr-462	61	84	tax	tax	NOUN
ftr-462	61	85	court	court	NOUN
ftr-462	61	86	recently	recently	ADV
ftr-462	61	87	addressed	address	VERB
ftr-462	61	88	the	the	DET
ftr-462	61	89	impact	impact	NOUN
ftr-462	61	90	of	of	ADP
ftr-462	61	91	foreign	foreign	ADJ
ftr-462	61	92	law	law	NOUN
ftr-462	61	93	on	on	ADP
ftr-462	61	94	a	a	DET
ftr-462	61	95	u.s	u.s	PROPN
ftr-462	61	96	.	.	PROPN
ftr-462	61	97	multinational	multinational	ADJ
ftr-462	61	98	corporation	corporation	NOUN
ftr-462	61	99	's	's	PART
ftr-462	61	100	entitlement	entitlement	NOUN
ftr-462	61	101	to	to	ADP
ftr-462	61	102	credits	credit	NOUN
ftr-462	61	103	under	under	ADP
ftr-462	61	104	section	section	NOUN
ftr-462	61	105	902	902	NUM
ftr-462	61	106	for	for	ADP
ftr-462	61	107	foreign	foreign	ADJ
ftr-462	61	108	taxes	taxis	NOUN
ftr-462	61	109	imposed	impose	VERB
ftr-462	61	110	on	on	ADP
ftr-462	61	111	a	a	DET
ftr-462	61	112	foreign	foreign	ADJ
ftr-462	61	113	subsidiary	subsidiary	NOUN
ftr-462	61	114	!	!	PUNCT
ftr-462	62	1	the	the	DET
ftr-462	62	2	irs	irs	PROPN
ftr-462	62	3	has	have	AUX
ftr-462	62	4	also	also	ADV
ftr-462	62	5	addressed	address	VERB
ftr-462	62	6	this	this	DET
ftr-462	62	7	issue	issue	NOUN
ftr-462	62	8	in	in	ADP
ftr-462	62	9	recently	recently	ADV
ftr-462	62	10	proposed	propose	VERB
ftr-462	62	11	regulations.9	regulations.9	PROPN
ftr-462	62	12	6	6	NUM
ftr-462	62	13	.	.	PUNCT
ftr-462	63	1	biddle	biddle	PROPN
ftr-462	63	2	v.	v.	PROPN
ftr-462	63	3	commissioner	commissioner	PROPN
ftr-462	63	4	,	,	PUNCT
ftr-462	63	5	302	302	NUM
ftr-462	63	6	u.s	u.s	PROPN
ftr-462	63	7	.	.	PROPN
ftr-462	63	8	573	573	NUM
ftr-462	63	9	(	(	PUNCT
ftr-462	63	10	1938	1938	NUM
ftr-462	63	11	)	)	PUNCT
ftr-462	63	12	.	.	PUNCT
ftr-462	64	1	7	7	X
ftr-462	64	2	.	.	X
ftr-462	64	3	see	see	VERB
ftr-462	64	4	,	,	PUNCT
ftr-462	64	5	e.g.	e.g.	ADV
ftr-462	64	6	,	,	PUNCT
ftr-462	64	7	norwest	norwest	PROPN
ftr-462	64	8	corp	corp	PROPN
ftr-462	64	9	.	.	PROPN
ftr-462	65	1	v.	v.	PROPN
ftr-462	65	2	commissioner	commissioner	PROPN
ftr-462	65	3	,	,	PUNCT
ftr-462	65	4	69	69	NUM
ftr-462	65	5	f.3d	f.3d	NUM
ftr-462	65	6	1404	1404	NUM
ftr-462	65	7	(	(	PUNCT
ftr-462	65	8	8th	8th	ADJ
ftr-462	65	9	cir	cir	NOUN
ftr-462	65	10	.	.	PROPN
ftr-462	65	11	1995	1995	NUM
ftr-462	65	12	)	)	PUNCT
ftr-462	65	13	;	;	PUNCT
ftr-462	65	14	continental	continental	PROPN
ftr-462	65	15	ill	ill	PROPN
ftr-462	65	16	.	.	PUNCT
ftr-462	65	17	corp	corp	PROPN
ftr-462	65	18	.	.	PROPN
ftr-462	65	19	v.	v.	PROPN
ftr-462	65	20	commissioner	commissioner	PROPN
ftr-462	65	21	,	,	PUNCT
ftr-462	65	22	998	998	NUM
ftr-462	65	23	f.2d	f.2d	NOUN
ftr-462	65	24	513	513	NUM
ftr-462	65	25	(	(	PUNCT
ftr-462	65	26	7th	7th	ADJ
ftr-462	65	27	cir	cir	NOUN
ftr-462	65	28	.	.	PROPN
ftr-462	65	29	1993	1993	NUM
ftr-462	65	30	)	)	PUNCT
ftr-462	65	31	,	,	PUNCT
ftr-462	65	32	cert	cert	PROPN
ftr-462	65	33	.	.	PUNCT
ftr-462	65	34	denied	deny	VERB
ftr-462	65	35	,	,	PUNCT
ftr-462	65	36	114	114	NUM
ftr-462	65	37	s.	s.	PROPN
ftr-462	65	38	ct	ct	PROPN
ftr-462	65	39	.	.	PROPN
ftr-462	66	1	685	685	NUM
ftr-462	66	2	(	(	PUNCT
ftr-462	66	3	1994	1994	NUM
ftr-462	66	4	)	)	PUNCT
ftr-462	66	5	.	.	PUNCT
ftr-462	67	1	8	8	X
ftr-462	67	2	.	.	X
ftr-462	67	3	united	united	PROPN
ftr-462	67	4	states	states	PROPN
ftr-462	67	5	v.	v.	PROPN
ftr-462	67	6	goodyear	goodyear	PROPN
ftr-462	67	7	tire	tire	PROPN
ftr-462	67	8	&	&	CCONJ
ftr-462	67	9	rubber	rubber	PROPN
ftr-462	67	10	co.	co.	PROPN
ftr-462	67	11	,	,	PUNCT
ftr-462	67	12	493	493	NUM
ftr-462	67	13	u.s	u.s	PROPN
ftr-462	67	14	.	.	PROPN
ftr-462	67	15	132	132	NUM
ftr-462	67	16	(	(	PUNCT
ftr-462	67	17	1989	1989	NUM
ftr-462	67	18	)	)	PUNCT
ftr-462	67	19	;	;	PUNCT
ftr-462	67	20	vulcan	vulcan	PROPN
ftr-462	67	21	materials	materials	PROPN
ftr-462	67	22	co.	co.	PROPN
ftr-462	67	23	v.	v.	PROPN
ftr-462	67	24	commissioner	commissioner	PROPN
ftr-462	67	25	,	,	PUNCT
ftr-462	67	26	96	96	NUM
ftr-462	67	27	t.c	t.c	PROPN
ftr-462	67	28	.	.	PROPN
ftr-462	67	29	410	410	NUM
ftr-462	67	30	(	(	PUNCT
ftr-462	67	31	1991	1991	NUM
ftr-462	67	32	)	)	PUNCT
ftr-462	67	33	,	,	PUNCT
ftr-462	67	34	affd	affd	X
ftr-462	67	35	per	per	ADP
ftr-462	67	36	curiam	curiam	NOUN
ftr-462	67	37	,	,	PUNCT
ftr-462	67	38	959	959	NUM
ftr-462	67	39	f.2d	f.2d	SYM
ftr-462	67	40	973	973	NUM
ftr-462	67	41	(	(	PUNCT
ftr-462	67	42	11	11	NUM
ftr-462	67	43	th	th	NUM
ftr-462	67	44	cir	cir	NOUN
ftr-462	67	45	.	.	PROPN
ftr-462	67	46	1992	1992	NUM
ftr-462	67	47	)	)	PUNCT
ftr-462	67	48	,	,	PUNCT
ftr-462	67	49	nonacq	nonacq	PROPN
ftr-462	67	50	.	.	PUNCT
ftr-462	68	1	1995	1995	NUM
ftr-462	68	2	-	-	SYM
ftr-462	68	3	1	1	NUM
ftr-462	68	4	c.b	c.b	PROPN
ftr-462	68	5	.	.	PROPN
ftr-462	68	6	1	1	NUM
ftr-462	68	7	.	.	NOUN
ftr-462	68	8	9	9	NUM
ftr-462	68	9	.	.	X
ftr-462	68	10	prop	prop	NOUN
ftr-462	68	11	.	.	PUNCT
ftr-462	68	12	regs	regs	PROPN
ftr-462	68	13	.	.	PUNCT
ftr-462	69	1	§	§	PROPN
ftr-462	69	2	§	§	PROPN
ftr-462	69	3	1.902	1.902	NUM
ftr-462	69	4	-	-	SYM
ftr-462	69	5	1(a)(9)(iv	1(a)(9)(iv	NUM
ftr-462	69	6	)	)	PUNCT
ftr-462	69	7	,	,	PUNCT
ftr-462	69	8	-1(a)(10)(ii	-1(a)(10)(ii	PROPN
ftr-462	69	9	)	)	PUNCT
ftr-462	69	10	.	.	PUNCT
ftr-462	70	1	[	[	X
ftr-462	70	2	vol	vol	NOUN
ftr-462	70	3	3:4	3:4	NUM
ftr-462	70	4	foreign	foreign	ADJ
ftr-462	70	5	law	law	NOUN
ftr-462	70	6	in	in	ADP
ftr-462	70	7	u.s	u.s	PROPN
ftr-462	70	8	.	.	PROPN
ftr-462	70	9	international	international	ADJ
ftr-462	70	10	taxation	taxation	NOUN
ftr-462	70	11	*	*	PUNCT
ftr-462	71	1	although	although	SCONJ
ftr-462	71	2	u.s	u.s	PROPN
ftr-462	71	3	.	.	PROPN
ftr-462	71	4	taxpayers	taxpayer	NOUN
ftr-462	71	5	are	be	AUX
ftr-462	71	6	allowed	allow	VERB
ftr-462	71	7	credits	credit	NOUN
ftr-462	71	8	for	for	ADP
ftr-462	71	9	foreign	foreign	ADJ
ftr-462	71	10	income	income	NOUN
ftr-462	71	11	taxes	taxis	NOUN
ftr-462	71	12	,	,	PUNCT
ftr-462	71	13	they	they	PRON
ftr-462	71	14	may	may	AUX
ftr-462	71	15	not	not	PART
ftr-462	71	16	claim	claim	VERB
ftr-462	71	17	credits	credit	NOUN
ftr-462	71	18	for	for	ADP
ftr-462	71	19	payments	payment	NOUN
ftr-462	71	20	that	that	PRON
ftr-462	71	21	are	be	AUX
ftr-462	71	22	not	not	PART
ftr-462	71	23	taxes	taxis	NOUN
ftr-462	71	24	.	.	PUNCT
ftr-462	72	1	the	the	DET
ftr-462	72	2	treasury	treasury	PROPN
ftr-462	72	3	issued	issue	VERB
ftr-462	72	4	no	no	DET
ftr-462	72	5	fewer	few	ADJ
ftr-462	72	6	than	than	ADP
ftr-462	72	7	four	four	NUM
ftr-462	72	8	sets	set	NOUN
ftr-462	72	9	of	of	ADP
ftr-462	72	10	regulations"0	regulations"0	PROPN
ftr-462	72	11	that	that	PRON
ftr-462	72	12	attempted	attempt	VERB
ftr-462	72	13	to	to	PART
ftr-462	72	14	provide	provide	VERB
ftr-462	72	15	a	a	DET
ftr-462	72	16	framework	framework	NOUN
ftr-462	72	17	for	for	ADP
ftr-462	72	18	evaluating	evaluate	VERB
ftr-462	72	19	foreign	foreign	ADJ
ftr-462	72	20	laws	law	NOUN
ftr-462	72	21	that	that	PRON
ftr-462	72	22	nominally	nominally	ADV
ftr-462	72	23	impose	impose	VERB
ftr-462	72	24	taxes	taxis	NOUN
ftr-462	72	25	but	but	CCONJ
ftr-462	72	26	that	that	PRON
ftr-462	72	27	also	also	ADV
ftr-462	72	28	can	can	AUX
ftr-462	72	29	be	be	AUX
ftr-462	72	30	viewed	view	VERB
ftr-462	72	31	as	as	ADP
ftr-462	72	32	providing	provide	VERB
ftr-462	72	33	for	for	ADP
ftr-462	72	34	royalty	royalty	NOUN
ftr-462	72	35	or	or	CCONJ
ftr-462	72	36	other	other	ADJ
ftr-462	72	37	payments	payment	NOUN
ftr-462	72	38	for	for	ADP
ftr-462	72	39	mineral	mineral	NOUN
ftr-462	72	40	deposits	deposit	NOUN
ftr-462	72	41	or	or	CCONJ
ftr-462	72	42	other	other	ADJ
ftr-462	72	43	goods	good	NOUN
ftr-462	72	44	or	or	CCONJ
ftr-462	72	45	services	service	NOUN
ftr-462	72	46	provided	provide	VERB
ftr-462	72	47	by	by	ADP
ftr-462	72	48	the	the	DET
ftr-462	72	49	foreign	foreign	ADJ
ftr-462	72	50	government	government	NOUN
ftr-462	72	51	.	.	PUNCT
ftr-462	72	52	"	"	PUNCT
ftr-462	73	1	*	*	PUNCT
ftr-462	73	2	several	several	ADJ
ftr-462	73	3	recent	recent	ADJ
ftr-462	73	4	cases	case	NOUN
ftr-462	73	5	have	have	AUX
ftr-462	73	6	addressed	address	VERB
ftr-462	73	7	the	the	DET
ftr-462	73	8	extent	extent	NOUN
ftr-462	73	9	to	to	PART
ftr-462	73	10	which	which	PRON
ftr-462	73	11	restrictions	restriction	NOUN
ftr-462	73	12	of	of	ADP
ftr-462	73	13	foreign	foreign	ADJ
ftr-462	73	14	law	law	NOUN
ftr-462	73	15	on	on	ADP
ftr-462	73	16	payments	payment	NOUN
ftr-462	73	17	between	between	ADP
ftr-462	73	18	related	related	ADJ
ftr-462	73	19	persons	person	NOUN
ftr-462	73	20	should	should	AUX
ftr-462	73	21	be	be	AUX
ftr-462	73	22	taken	take	VERB
ftr-462	73	23	into	into	ADP
ftr-462	73	24	account	account	NOUN
ftr-462	73	25	in	in	ADP
ftr-462	73	26	analyzing	analyze	VERB
ftr-462	73	27	whether	whether	SCONJ
ftr-462	73	28	the	the	DET
ftr-462	73	29	prices	price	NOUN
ftr-462	73	30	charged	charge	VERB
ftr-462	73	31	and	and	CCONJ
ftr-462	73	32	paid	pay	VERB
ftr-462	73	33	by	by	ADP
ftr-462	73	34	them	they	PRON
ftr-462	73	35	are	be	AUX
ftr-462	73	36	the	the	DET
ftr-462	73	37	same	same	ADJ
ftr-462	73	38	as	as	ADP
ftr-462	73	39	those	those	PRON
ftr-462	73	40	that	that	PRON
ftr-462	73	41	would	would	AUX
ftr-462	73	42	have	have	AUX
ftr-462	73	43	been	be	AUX
ftr-462	73	44	charged	charge	VERB
ftr-462	73	45	and	and	CCONJ
ftr-462	73	46	paid	pay	VERB
ftr-462	73	47	by	by	ADP
ftr-462	73	48	unrelated	unrelated	ADJ
ftr-462	73	49	persons	person	NOUN
ftr-462	73	50	acting	act	VERB
ftr-462	73	51	at	at	ADP
ftr-462	73	52	arm	arm	NOUN
ftr-462	73	53	's	's	PART
ftr-462	73	54	length	length	NOUN
ftr-462	73	55	.	.	PUNCT
ftr-462	73	56	'	'	PUNCT
ftr-462	74	1	2	2	NUM
ftr-462	74	2	the	the	DET
ftr-462	74	3	treasury	treasury	NOUN
ftr-462	74	4	has	have	AUX
ftr-462	74	5	issued	issue	VERB
ftr-462	74	6	regulations	regulation	NOUN
ftr-462	74	7	reflecting	reflect	VERB
ftr-462	74	8	its	its	PRON
ftr-462	74	9	views	view	NOUN
ftr-462	74	10	on	on	ADP
ftr-462	74	11	this	this	DET
ftr-462	74	12	issue	issue	NOUN
ftr-462	74	13	as	as	ADV
ftr-462	74	14	well	well	ADV
ftr-462	74	15	.	.	PUNCT
ftr-462	74	16	'	'	PUNCT
ftr-462	74	17	"	"	PUNCT
ftr-462	74	18	in	in	ADP
ftr-462	74	19	other	other	ADJ
ftr-462	74	20	contexts	contexts	NOUN
ftr-462	74	21	,	,	PUNCT
ftr-462	74	22	foreign	foreign	ADJ
ftr-462	74	23	law	law	NOUN
ftr-462	74	24	is	be	AUX
ftr-462	74	25	relevant	relevant	ADJ
ftr-462	74	26	to	to	ADP
ftr-462	74	27	u.s	u.s	PROPN
ftr-462	74	28	.	.	PROPN
ftr-462	74	29	tax	tax	NOUN
ftr-462	74	30	consequences	consequence	NOUN
ftr-462	74	31	because	because	SCONJ
ftr-462	74	32	inconsistent	inconsistent	ADJ
ftr-462	74	33	treatments	treatment	NOUN
ftr-462	74	34	of	of	ADP
ftr-462	74	35	an	an	DET
ftr-462	74	36	item	item	NOUN
ftr-462	74	37	under	under	ADP
ftr-462	74	38	the	the	DET
ftr-462	74	39	laws	law	NOUN
ftr-462	74	40	of	of	ADP
ftr-462	74	41	different	different	ADJ
ftr-462	74	42	jurisdictions	jurisdiction	NOUN
ftr-462	74	43	raise	raise	VERB
ftr-462	74	44	the	the	DET
ftr-462	74	45	tax	tax	NOUN
ftr-462	74	46	policy	policy	NOUN
ftr-462	74	47	question	question	NOUN
ftr-462	74	48	of	of	ADP
ftr-462	74	49	whether	whether	SCONJ
ftr-462	74	50	a	a	DET
ftr-462	74	51	particular	particular	ADJ
ftr-462	74	52	treatment	treatment	NOUN
ftr-462	74	53	of	of	ADP
ftr-462	74	54	an	an	DET
ftr-462	74	55	item	item	NOUN
ftr-462	74	56	under	under	ADP
ftr-462	74	57	foreign	foreign	ADJ
ftr-462	74	58	law	law	NOUN
ftr-462	74	59	should	should	AUX
ftr-462	74	60	preclude	preclude	VERB
ftr-462	74	61	an	an	DET
ftr-462	74	62	inconsistent	inconsistent	ADJ
ftr-462	74	63	treatment	treatment	NOUN
ftr-462	74	64	of	of	ADP
ftr-462	74	65	that	that	DET
ftr-462	74	66	item	item	NOUN
ftr-462	74	67	under	under	ADP
ftr-462	74	68	u.s	u.s	PROPN
ftr-462	74	69	.	.	PROPN
ftr-462	74	70	law	law	NOUN
ftr-462	74	71	:	:	PUNCT
ftr-462	75	1	*	*	PUNCT
ftr-462	75	2	in	in	ADP
ftr-462	75	3	a	a	DET
ftr-462	75	4	ground	ground	NOUN
ftr-462	75	5	breaking	break	VERB
ftr-462	75	6	development	development	NOUN
ftr-462	75	7	,	,	PUNCT
ftr-462	75	8	the	the	DET
ftr-462	75	9	irs	irs	PROPN
ftr-462	75	10	recently	recently	ADV
ftr-462	75	11	proposed	propose	VERB
ftr-462	75	12	regulations	regulation	NOUN
ftr-462	75	13	that	that	PRON
ftr-462	75	14	would	would	AUX
ftr-462	75	15	allow	allow	VERB
ftr-462	75	16	most	most	ADJ
ftr-462	75	17	legal	legal	ADJ
ftr-462	75	18	entities	entity	NOUN
ftr-462	75	19	to	to	PART
ftr-462	75	20	determine	determine	VERB
ftr-462	75	21	whether	whether	SCONJ
ftr-462	75	22	they	they	PRON
ftr-462	75	23	will	will	AUX
ftr-462	75	24	be	be	AUX
ftr-462	75	25	taxed	tax	VERB
ftr-462	75	26	as	as	ADP
ftr-462	75	27	corporations	corporation	NOUN
ftr-462	75	28	or	or	CCONJ
ftr-462	75	29	as	as	ADP
ftr-462	75	30	partnerships	partnership	NOUN
ftr-462	75	31	simply	simply	ADV
ftr-462	75	32	by	by	ADP
ftr-462	75	33	checking	check	VERB
ftr-462	75	34	a	a	DET
ftr-462	75	35	box	box	NOUN
ftr-462	75	36	on	on	ADP
ftr-462	75	37	a	a	DET
ftr-462	75	38	form	form	NOUN
ftr-462	75	39	.	.	PUNCT
ftr-462	76	1	'4	'4	PUNCT
ftr-462	77	1	the	the	DET
ftr-462	77	2	irs	irs	PROPN
ftr-462	77	3	initially	initially	ADV
ftr-462	77	4	suggested	suggest	VERB
ftr-462	77	5	that	that	SCONJ
ftr-462	77	6	the	the	DET
ftr-462	77	7	extraordinary	extraordinary	ADJ
ftr-462	77	8	benefits	benefit	NOUN
ftr-462	77	9	of	of	ADP
ftr-462	77	10	this	this	DET
ftr-462	77	11	proposal	proposal	NOUN
ftr-462	77	12	might	might	AUX
ftr-462	77	13	be	be	AUX
ftr-462	77	14	withheld	withhold	VERB
ftr-462	77	15	from	from	ADP
ftr-462	77	16	foreign	foreign	ADJ
ftr-462	77	17	entities	entity	NOUN
ftr-462	77	18	,	,	PUNCT
ftr-462	77	19	in	in	ADP
ftr-462	77	20	part	part	NOUN
ftr-462	77	21	because	because	SCONJ
ftr-462	77	22	of	of	ADP
ftr-462	77	23	concerns	concern	NOUN
ftr-462	77	24	about	about	ADP
ftr-462	77	25	the	the	DET
ftr-462	77	26	consequences	consequence	NOUN
ftr-462	77	27	where	where	SCONJ
ftr-462	77	28	u.s	u.s	PROPN
ftr-462	77	29	.	.	PROPN
ftr-462	77	30	and	and	CCONJ
ftr-462	77	31	foreign	foreign	ADJ
ftr-462	77	32	law	law	NOUN
ftr-462	77	33	classifications	classification	NOUN
ftr-462	77	34	of	of	ADP
ftr-462	77	35	an	an	DET
ftr-462	77	36	entity	entity	NOUN
ftr-462	77	37	are	be	AUX
ftr-462	77	38	not	not	PART
ftr-462	77	39	10	10	NUM
ftr-462	77	40	.	.	PUNCT
ftr-462	78	1	see	see	VERB
ftr-462	78	2	regs	reg	NOUN
ftr-462	78	3	.	.	PUNCT
ftr-462	79	1	§	§	PROPN
ftr-462	79	2	§	§	PROPN
ftr-462	79	3	1.901	1.901	NUM
ftr-462	79	4	-	-	SYM
ftr-462	79	5	2	2	NUM
ftr-462	79	6	,	,	PUNCT
ftr-462	79	7	1.901	1.901	NUM
ftr-462	79	8	-	-	SYM
ftr-462	79	9	2a	2a	NUM
ftr-462	79	10	,	,	PUNCT
ftr-462	79	11	1.903	1.903	NUM
ftr-462	79	12	-	-	SYM
ftr-462	79	13	1	1	NUM
ftr-462	79	14	(	(	PUNCT
ftr-462	79	15	48	48	NUM
ftr-462	79	16	fed	fed	PROPN
ftr-462	79	17	.	.	PUNCT
ftr-462	80	1	reg	reg	PROPN
ftr-462	80	2	.	.	PROPN
ftr-462	80	3	46,272	46,272	NUM
ftr-462	80	4	,	,	PUNCT
ftr-462	80	5	46,284,46.295	46,284,46.295	NUM
ftr-462	80	6	(	(	PUNCT
ftr-462	80	7	1983	1983	NUM
ftr-462	80	8	)	)	PUNCT
ftr-462	80	9	)	)	PUNCT
ftr-462	80	10	;	;	PUNCT
ftr-462	81	1	prop	prop	NOUN
ftr-462	81	2	.	.	PUNCT
ftr-462	81	3	regs	regs	PROPN
ftr-462	81	4	.	.	PUNCT
ftr-462	82	1	§	§	PROPN
ftr-462	82	2	§	§	PROPN
ftr-462	82	3	1.901	1.901	NUM
ftr-462	82	4	-	-	SYM
ftr-462	82	5	2	2	NUM
ftr-462	82	6	,	,	PUNCT
ftr-462	82	7	1.901	1.901	NUM
ftr-462	82	8	-	-	SYM
ftr-462	82	9	2a	2a	NUM
ftr-462	82	10	,	,	PUNCT
ftr-462	82	11	1.903	1.903	NUM
ftr-462	82	12	-	-	SYM
ftr-462	82	13	1	1	NUM
ftr-462	82	14	(	(	PUNCT
ftr-462	82	15	48	48	NUM
ftr-462	82	16	fed	fed	PROPN
ftr-462	82	17	.	.	PUNCT
ftr-462	83	1	reg	reg	PROPN
ftr-462	83	2	.	.	PUNCT
ftr-462	84	1	14,641	14,641	NUM
ftr-462	84	2	,	,	PUNCT
ftr-462	84	3	14,643	14,643	NUM
ftr-462	84	4	,	,	PUNCT
ftr-462	84	5	14,650	14,650	NUM
ftr-462	84	6	,	,	PUNCT
ftr-462	84	7	14,658	14,658	NUM
ftr-462	84	8	(	(	PUNCT
ftr-462	84	9	1983	1983	NUM
ftr-462	84	10	)	)	PUNCT
ftr-462	84	11	)	)	PUNCT
ftr-462	85	1	;	;	PUNCT
ftr-462	85	2	prop	prop	NOUN
ftr-462	85	3	.	.	PUNCT
ftr-462	85	4	regs	regs	PROPN
ftr-462	85	5	.	.	PUNCT
ftr-462	86	1	§	§	PROPN
ftr-462	86	2	1.907	1.907	NUM
ftr-462	86	3	-	-	SYM
ftr-462	86	4	1	1	NUM
ftr-462	86	5	(	(	PUNCT
ftr-462	86	6	45	45	NUM
ftr-462	86	7	fed	feed	VERB
ftr-462	86	8	.	.	PUNCT
ftr-462	87	1	reg	reg	NOUN
ftr-462	87	2	.	.	PUNCT
ftr-462	88	1	75,695	75,695	NUM
ftr-462	88	2	(	(	PUNCT
ftr-462	88	3	1980	1980	NUM
ftr-462	88	4	)	)	PUNCT
ftr-462	88	5	)	)	PUNCT
ftr-462	88	6	;	;	PUNCT
ftr-462	88	7	prop	prop	NOUN
ftr-462	88	8	.	.	PUNCT
ftr-462	88	9	rcgs	rcgs	PROPN
ftr-462	88	10	.	.	PUNCT
ftr-462	89	1	§	§	PROPN
ftr-462	89	2	§	§	PROPN
ftr-462	89	3	1.902	1.902	NUM
ftr-462	89	4	-	-	SYM
ftr-462	89	5	2	2	NUM
ftr-462	89	6	,	,	PUNCT
ftr-462	89	7	1.903	1.903	NUM
ftr-462	89	8	-	-	SYM
ftr-462	89	9	1	1	NUM
ftr-462	89	10	(	(	PUNCT
ftr-462	89	11	44	44	NUM
ftr-462	89	12	fed	feed	VERB
ftr-462	89	13	.	.	PUNCT
ftr-462	90	1	reg	reg	PROPN
ftr-462	90	2	.	.	PROPN
ftr-462	91	1	36,071	36,071	NUM
ftr-462	91	2	,	,	PUNCT
ftr-462	91	3	36,072	36,072	NUM
ftr-462	91	4	,	,	PUNCT
ftr-462	91	5	36,076	36,076	NUM
ftr-462	91	6	(	(	PUNCT
ftr-462	91	7	1979	1979	NUM
ftr-462	91	8	)	)	PUNCT
ftr-462	91	9	.	.	PUNCT
ftr-462	92	1	amendments	amendment	NOUN
ftr-462	92	2	to	to	ADP
ftr-462	92	3	§	§	PROPN
ftr-462	92	4	1.901	1.901	NUM
ftr-462	92	5	-	-	SYM
ftr-462	92	6	2(c)(3	2(c)(3	NUM
ftr-462	92	7	)	)	PUNCT
ftr-462	92	8	were	be	AUX
ftr-462	92	9	proposed	propose	VERB
ftr-462	92	10	on	on	ADP
ftr-462	92	11	november	november	PROPN
ftr-462	92	12	15	15	NUM
ftr-462	92	13	,	,	PUNCT
ftr-462	92	14	1988	1988	NUM
ftr-462	92	15	(	(	PUNCT
ftr-462	92	16	53	53	NUM
ftr-462	92	17	fed	feed	VERB
ftr-462	92	18	.	.	PUNCT
ftr-462	93	1	reg	reg	PROPN
ftr-462	93	2	.	.	PUNCT
ftr-462	94	1	45,943	45,943	NUM
ftr-462	94	2	(	(	PUNCT
ftr-462	94	3	1988	1988	NUM
ftr-462	94	4	)	)	PUNCT
ftr-462	94	5	)	)	PUNCT
ftr-462	95	1	and	and	CCONJ
ftr-462	95	2	finalized	finalize	VERB
ftr-462	95	3	on	on	ADP
ftr-462	95	4	october	october	PROPN
ftr-462	95	5	31	31	NUM
ftr-462	95	6	,	,	PUNCT
ftr-462	95	7	1991	1991	NUM
ftr-462	95	8	(	(	PUNCT
ftr-462	95	9	56	56	NUM
ftr-462	95	10	fed	feed	VERB
ftr-462	95	11	.	.	PUNCT
ftr-462	96	1	reg	reg	PROPN
ftr-462	96	2	.	.	PROPN
ftr-462	97	1	56,007	56,007	NUM
ftr-462	97	2	(	(	PUNCT
ftr-462	97	3	1991	1991	NUM
ftr-462	97	4	)	)	PUNCT
ftr-462	97	5	)	)	PUNCT
ftr-462	97	6	.	.	PUNCT
ftr-462	98	1	11	11	NUM
ftr-462	98	2	.	.	X
ftr-462	98	3	see	see	VERB
ftr-462	98	4	generally	generally	ADV
ftr-462	98	5	isenbergh	isenbergh	NOUN
ftr-462	98	6	,	,	PUNCT
ftr-462	98	7	supra	supra	ADJ
ftr-462	98	8	note	note	NOUN
ftr-462	98	9	1	1	NUM
ftr-462	98	10	,	,	PUNCT
ftr-462	98	11	at	at	ADP
ftr-462	98	12	260	260	NUM
ftr-462	98	13	-	-	SYM
ftr-462	98	14	80	80	NUM
ftr-462	98	15	.	.	PUNCT
ftr-462	99	1	12	12	NUM
ftr-462	99	2	.	.	PUNCT
ftr-462	100	1	exxon	exxon	PROPN
ftr-462	100	2	corp	corp	PROPN
ftr-462	100	3	.	.	PROPN
ftr-462	100	4	v.	v.	PROPN
ftr-462	100	5	commissioner	commissioner	PROPN
ftr-462	100	6	,	,	PUNCT
ftr-462	100	7	66	66	NUM
ftr-462	100	8	t.c	t.c	PROPN
ftr-462	100	9	.	.	PROPN
ftr-462	100	10	memo	memo	NOUN
ftr-462	100	11	(	(	PUNCT
ftr-462	100	12	cch	cch	NOUN
ftr-462	100	13	)	)	PUNCT
ftr-462	100	14	1707	1707	NUM
ftr-462	100	15	,	,	PUNCT
ftr-462	100	16	t.c	t.c	PROPN
ftr-462	100	17	.	.	PROPN
ftr-462	100	18	memo	memo	NOUN
ftr-462	100	19	(	(	PUNCT
ftr-462	100	20	p	p	NOUN
ftr-462	100	21	-	-	PUNCT
ftr-462	100	22	h	h	NOUN
ftr-462	100	23	)	)	PUNCT
ftr-462	100	24	93,616	93,616	NUM
ftr-462	100	25	(	(	PUNCT
ftr-462	100	26	1993	1993	NUM
ftr-462	100	27	)	)	PUNCT
ftr-462	100	28	;	;	PUNCT
ftr-462	100	29	procter	procter	PROPN
ftr-462	100	30	&	&	CCONJ
ftr-462	100	31	gamble	gamble	PROPN
ftr-462	100	32	co.	co.	PROPN
ftr-462	100	33	v.	v.	ADP
ftr-462	100	34	commissioner	commissioner	PROPN
ftr-462	100	35	,	,	PUNCT
ftr-462	100	36	95	95	NUM
ftr-462	100	37	t.c	t.c	PROPN
ftr-462	100	38	.	.	PROPN
ftr-462	100	39	323	323	NUM
ftr-462	100	40	(	(	PUNCT
ftr-462	100	41	1990	1990	NUM
ftr-462	100	42	)	)	PUNCT
ftr-462	100	43	,	,	PUNCT
ftr-462	100	44	aftd	aftd	PROPN
ftr-462	100	45	,	,	PUNCT
ftr-462	100	46	961	961	NUM
ftr-462	100	47	f.2d	f.2d	NUM
ftr-462	100	48	1255	1255	NUM
ftr-462	100	49	(	(	PUNCT
ftr-462	100	50	6th	6th	ADJ
ftr-462	100	51	cir	cir	NOUN
ftr-462	100	52	.	.	PROPN
ftr-462	100	53	1992	1992	NUM
ftr-462	100	54	)	)	PUNCT
ftr-462	100	55	.	.	PUNCT
ftr-462	101	1	13	13	NUM
ftr-462	101	2	.	.	X
ftr-462	102	1	see	see	VERB
ftr-462	102	2	regs	reg	NOUN
ftr-462	102	3	.	.	PUNCT
ftr-462	103	1	§	§	PROPN
ftr-462	103	2	1.482	1.482	NUM
ftr-462	103	3	-	-	PUNCT
ftr-462	103	4	1(h)(2	1(h)(2	NUM
ftr-462	103	5	)	)	PUNCT
ftr-462	103	6	;	;	PUNCT
ftr-462	103	7	regs	reg	NOUN
ftr-462	103	8	.	.	PUNCT
ftr-462	104	1	§	§	PROPN
ftr-462	104	2	ia82	ia82	PROPN
ftr-462	104	3	-	-	PUNCT
ftr-462	104	4	1(a)(3	1(a)(3	NUM
ftr-462	104	5	)	)	PUNCT
ftr-462	104	6	(	(	PUNCT
ftr-462	104	7	before	before	ADP
ftr-462	104	8	amendment	amendment	NOUN
ftr-462	104	9	in	in	ADP
ftr-462	104	10	1994	1994	NUM
ftr-462	104	11	)	)	PUNCT
ftr-462	104	12	.	.	PUNCT
ftr-462	105	1	14	14	NUM
ftr-462	105	2	.	.	PUNCT
ftr-462	105	3	ps-43	ps-43	NUM
ftr-462	105	4	-	-	PUNCT
ftr-462	105	5	95	95	NUM
ftr-462	105	6	,	,	PUNCT
ftr-462	105	7	61	61	NUM
ftr-462	105	8	fed	feed	VERB
ftr-462	105	9	.	.	PUNCT
ftr-462	106	1	reg	reg	PROPN
ftr-462	106	2	.	.	PUNCT
ftr-462	107	1	21,989	21,989	NUM
ftr-462	107	2	(	(	PUNCT
ftr-462	107	3	1996	1996	NUM
ftr-462	107	4	)	)	PUNCT
ftr-462	107	5	.	.	PUNCT
ftr-462	108	1	the	the	DET
ftr-462	108	2	proposed	propose	VERB
ftr-462	108	3	regulations	regulation	NOUN
ftr-462	108	4	were	be	AUX
ftr-462	108	5	preceded	precede	VERB
ftr-462	108	6	by	by	ADP
ftr-462	108	7	an	an	DET
ftr-462	108	8	irs	irs	PROPN
ftr-462	108	9	request	request	NOUN
ftr-462	108	10	for	for	ADP
ftr-462	108	11	comments	comment	NOUN
ftr-462	108	12	on	on	ADP
ftr-462	108	13	the	the	DET
ftr-462	108	14	check	check	VERB
ftr-462	108	15	-	-	PUNCT
ftr-462	108	16	the	the	DET
ftr-462	108	17	-	-	PUNCT
ftr-462	108	18	box	box	NOUN
ftr-462	108	19	idea	idea	NOUN
ftr-462	108	20	.	.	PUNCT
ftr-462	109	1	i.r.s	i.r.s	PROPN
ftr-462	109	2	.	.	PUNCT
ftr-462	110	1	notice	notice	VERB
ftr-462	110	2	95	95	NUM
ftr-462	110	3	-	-	SYM
ftr-462	110	4	14	14	NUM
ftr-462	110	5	.	.	PUNCT
ftr-462	111	1	1995	1995	NUM
ftr-462	111	2	-	-	SYM
ftr-462	111	3	1	1	NUM
ftr-462	111	4	c.b	c.b	PROPN
ftr-462	111	5	.	.	PROPN
ftr-462	111	6	297	297	NUM
ftr-462	111	7	.	.	PUNCT
ftr-462	112	1	19961	19961	NUM
ftr-462	112	2	florida	florida	PROPN
ftr-462	112	3	tax	tax	NOUN
ftr-462	112	4	review	review	NOUN
ftr-462	112	5	consistent	consistent	ADJ
ftr-462	112	6	.	.	PUNCT
ftr-462	112	7	'	'	PUNCT
ftr-462	113	1	5	5	NUM
ftr-462	113	2	the	the	DET
ftr-462	113	3	proposed	propose	VERB
ftr-462	113	4	regulations	regulation	NOUN
ftr-462	113	5	,	,	PUNCT
ftr-462	113	6	however	however	ADV
ftr-462	113	7	,	,	PUNCT
ftr-462	113	8	allow	allow	VERB
ftr-462	113	9	the	the	DET
ftr-462	113	10	checkthe	checkthe	ADJ
ftr-462	113	11	-	-	PUNCT
ftr-462	113	12	box	box	NOUN
ftr-462	113	13	election	election	NOUN
ftr-462	113	14	to	to	PART
ftr-462	113	15	be	be	AUX
ftr-462	113	16	made	make	VERB
ftr-462	113	17	by	by	ADP
ftr-462	113	18	many	many	ADJ
ftr-462	113	19	foreign	foreign	ADJ
ftr-462	113	20	entities	entity	NOUN
ftr-462	113	21	.	.	PUNCT
ftr-462	114	1	the	the	DET
ftr-462	114	2	issuer	issuer	NOUN
ftr-462	114	3	of	of	ADP
ftr-462	114	4	a	a	DET
ftr-462	114	5	financial	financial	ADJ
ftr-462	114	6	instrument	instrument	NOUN
ftr-462	114	7	may	may	AUX
ftr-462	114	8	treat	treat	VERB
ftr-462	114	9	it	it	PRON
ftr-462	114	10	as	as	ADP
ftr-462	114	11	debt	debt	NOUN
ftr-462	114	12	(	(	PUNCT
ftr-462	114	13	to	to	PART
ftr-462	114	14	generate	generate	VERB
ftr-462	114	15	interest	interest	NOUN
ftr-462	114	16	deductions	deduction	NOUN
ftr-462	114	17	)	)	PUNCT
ftr-462	114	18	,	,	PUNCT
ftr-462	114	19	while	while	SCONJ
ftr-462	114	20	the	the	DET
ftr-462	114	21	holder	holder	NOUN
ftr-462	114	22	,	,	PUNCT
ftr-462	114	23	residing	reside	VERB
ftr-462	114	24	in	in	ADP
ftr-462	114	25	another	another	DET
ftr-462	114	26	country	country	NOUN
ftr-462	114	27	,	,	PUNCT
ftr-462	114	28	treats	treat	VERB
ftr-462	114	29	it	it	PRON
ftr-462	114	30	as	as	ADP
ftr-462	114	31	equity	equity	NOUN
ftr-462	114	32	under	under	ADP
ftr-462	114	33	the	the	DET
ftr-462	114	34	laws	law	NOUN
ftr-462	114	35	of	of	ADP
ftr-462	114	36	that	that	DET
ftr-462	114	37	country	country	NOUN
ftr-462	114	38	(	(	PUNCT
ftr-462	114	39	e.g.	e.g.	ADV
ftr-462	114	40	,	,	PUNCT
ftr-462	114	41	to	to	PART
ftr-462	114	42	provide	provide	VERB
ftr-462	114	43	a	a	DET
ftr-462	114	44	dividends	dividend	NOUN
ftr-462	114	45	-	-	PUNCT
ftr-462	114	46	received	receive	VERB
ftr-462	114	47	deduction	deduction	NOUN
ftr-462	114	48	)	)	PUNCT
ftr-462	114	49	.	.	PUNCT
ftr-462	115	1	similarly	similarly	ADV
ftr-462	115	2	,	,	PUNCT
ftr-462	115	3	taxpayers	taxpayer	NOUN
ftr-462	115	4	may	may	AUX
ftr-462	115	5	structure	structure	VERB
ftr-462	115	6	a	a	DET
ftr-462	115	7	lease	lease	NOUN
ftr-462	115	8	so	so	SCONJ
ftr-462	115	9	that	that	SCONJ
ftr-462	115	10	the	the	DET
ftr-462	115	11	lessor	lessor	NOUN
ftr-462	115	12	resides	reside	VERB
ftr-462	115	13	in	in	ADP
ftr-462	115	14	a	a	DET
ftr-462	115	15	jurisdiction	jurisdiction	NOUN
ftr-462	115	16	that	that	PRON
ftr-462	115	17	provides	provide	VERB
ftr-462	115	18	depreciation	depreciation	NOUN
ftr-462	115	19	deductions	deduction	NOUN
ftr-462	115	20	to	to	ADP
ftr-462	115	21	the	the	DET
ftr-462	115	22	legal	legal	ADJ
ftr-462	115	23	title	title	NOUN
ftr-462	115	24	holder	holder	NOUN
ftr-462	115	25	and	and	CCONJ
ftr-462	115	26	the	the	DET
ftr-462	115	27	lessee	lessee	NOUN
ftr-462	115	28	resides	reside	VERB
ftr-462	115	29	in	in	ADP
ftr-462	115	30	a	a	DET
ftr-462	115	31	jurisdiction	jurisdiction	NOUN
ftr-462	115	32	that	that	PRON
ftr-462	115	33	provides	provide	VERB
ftr-462	115	34	depreciation	depreciation	NOUN
ftr-462	115	35	deductions	deduction	NOUN
ftr-462	115	36	to	to	ADP
ftr-462	115	37	the	the	DET
ftr-462	115	38	holder	holder	NOUN
ftr-462	115	39	of	of	ADP
ftr-462	115	40	the	the	DET
ftr-462	115	41	economic	economic	ADJ
ftr-462	115	42	benefits	benefit	NOUN
ftr-462	115	43	and	and	CCONJ
ftr-462	115	44	burdens	burden	NOUN
ftr-462	115	45	of	of	ADP
ftr-462	115	46	ownership7	ownership7	NOUN
ftr-462	115	47	in	in	ADP
ftr-462	115	48	all	all	PRON
ftr-462	115	49	of	of	ADP
ftr-462	115	50	these	these	DET
ftr-462	115	51	situations	situation	NOUN
ftr-462	115	52	,	,	PUNCT
ftr-462	115	53	and	and	CCONJ
ftr-462	115	54	in	in	ADP
ftr-462	115	55	many	many	ADJ
ftr-462	115	56	others	other	NOUN
ftr-462	115	57	,	,	PUNCT
ftr-462	115	58	'	'	PUNCT
ftr-462	115	59	"	"	PUNCT
ftr-462	115	60	the	the	DET
ftr-462	115	61	issue	issue	NOUN
ftr-462	115	62	is	be	AUX
ftr-462	115	63	whether	whether	SCONJ
ftr-462	115	64	15	15	NUM
ftr-462	115	65	.	.	PUNCT
ftr-462	116	1	see	see	VERB
ftr-462	116	2	notice	notice	NOUN
ftr-462	116	3	95	95	NUM
ftr-462	116	4	-	-	SYM
ftr-462	116	5	14	14	NUM
ftr-462	116	6	,	,	PUNCT
ftr-462	116	7	supra	supra	PROPN
ftr-462	116	8	note	note	NOUN
ftr-462	116	9	14	14	NUM
ftr-462	116	10	,	,	PUNCT
ftr-462	116	11	at	at	ADP
ftr-462	116	12	298	298	NUM
ftr-462	116	13	(	(	PUNCT
ftr-462	116	14	"	"	PUNCT
ftr-462	116	15	a	a	DET
ftr-462	116	16	second	second	ADJ
ftr-462	116	17	consideration	consideration	NOUN
ftr-462	116	18	in	in	ADP
ftr-462	116	19	the	the	DET
ftr-462	116	20	foreign	foreign	ADJ
ftr-462	116	21	area	area	NOUN
ftr-462	116	22	is	be	AUX
ftr-462	116	23	the	the	DET
ftr-462	116	24	possibility	possibility	NOUN
ftr-462	116	25	of	of	ADP
ftr-462	116	26	inconsistent	inconsistent	ADJ
ftr-462	116	27	,	,	PUNCT
ftr-462	116	28	or	or	CCONJ
ftr-462	116	29	hybrid	hybrid	NOUN
ftr-462	116	30	,	,	PUNCT
ftr-462	116	31	entity	entity	NOUN
ftr-462	116	32	classification	classification	NOUN
ftr-462	116	33	;	;	PUNCT
ftr-462	116	34	that	that	PRON
ftr-462	116	35	is	be	AUX
ftr-462	116	36	,	,	PUNCT
ftr-462	116	37	classification	classification	NOUN
ftr-462	116	38	as	as	ADP
ftr-462	116	39	a	a	DET
ftr-462	116	40	taxable	taxable	ADJ
ftr-462	116	41	entity	entity	NOUN
ftr-462	116	42	in	in	ADP
ftr-462	116	43	one	one	NUM
ftr-462	116	44	country	country	NOUN
ftr-462	116	45	but	but	CCONJ
ftr-462	116	46	as	as	ADP
ftr-462	116	47	a	a	DET
ftr-462	116	48	flow	flow	NOUN
ftr-462	116	49	-	-	PUNCT
ftr-462	116	50	through	through	ADP
ftr-462	116	51	entity	entity	NOUN
ftr-462	116	52	..	..	PUNCT
ftr-462	116	53	,	,	PUNCT
ftr-462	116	54	under	under	ADP
ftr-462	116	55	the	the	DET
ftr-462	116	56	tax	tax	NOUN
ftr-462	116	57	laws	law	NOUN
ftr-462	116	58	of	of	ADP
ftr-462	116	59	another	another	DET
ftr-462	116	60	country	country	NOUN
ftr-462	116	61	"	"	PUNCT
ftr-462	116	62	)	)	PUNCT
ftr-462	116	63	.	.	PUNCT
ftr-462	117	1	16	16	NUM
ftr-462	117	2	.	.	PUNCT
ftr-462	118	1	prop	prop	NOUN
ftr-462	118	2	.	.	PUNCT
ftr-462	118	3	regs	regs	PROPN
ftr-462	118	4	.	.	PUNCT
ftr-462	119	1	§	§	PROPN
ftr-462	119	2	301.7701	301.7701	NUM
ftr-462	119	3	-	-	SYM
ftr-462	119	4	3(a	3(a	NUM
ftr-462	119	5	)	)	PUNCT
ftr-462	119	6	.	.	PUNCT
ftr-462	120	1	generally	generally	ADV
ftr-462	120	2	,	,	PUNCT
ftr-462	120	3	the	the	DET
ftr-462	120	4	election	election	NOUN
ftr-462	120	5	would	would	AUX
ftr-462	120	6	be	be	AUX
ftr-462	120	7	available	available	ADJ
ftr-462	120	8	to	to	ADP
ftr-462	120	9	a	a	DET
ftr-462	120	10	foreign	foreign	ADJ
ftr-462	120	11	entity	entity	NOUN
ftr-462	120	12	unless	unless	SCONJ
ftr-462	120	13	it	it	PRON
ftr-462	120	14	is	be	AUX
ftr-462	120	15	organized	organize	VERB
ftr-462	120	16	under	under	ADP
ftr-462	120	17	laws	law	NOUN
ftr-462	120	18	analogous	analogous	ADJ
ftr-462	120	19	to	to	ADP
ftr-462	120	20	the	the	DET
ftr-462	120	21	corporation	corporation	NOUN
ftr-462	120	22	laws	law	NOUN
ftr-462	120	23	of	of	ADP
ftr-462	120	24	the	the	DET
ftr-462	120	25	states	state	NOUN
ftr-462	120	26	of	of	ADP
ftr-462	120	27	the	the	DET
ftr-462	120	28	united	united	PROPN
ftr-462	120	29	states	states	PROPN
ftr-462	120	30	.	.	PUNCT
ftr-462	121	1	see	see	VERB
ftr-462	121	2	prop	prop	NOUN
ftr-462	121	3	.	.	PUNCT
ftr-462	122	1	regs	regs	PROPN
ftr-462	122	2	.	.	PUNCT
ftr-462	123	1	§	§	PROPN
ftr-462	123	2	301.7701	301.7701	PROPN
ftr-462	123	3	-	-	SYM
ftr-462	123	4	2(b)(8	2(b)(8	NUM
ftr-462	123	5	)	)	PUNCT
ftr-462	123	6	.	.	PUNCT
ftr-462	124	1	that	that	SCONJ
ftr-462	124	2	the	the	DET
ftr-462	124	3	application	application	NOUN
ftr-462	124	4	of	of	ADP
ftr-462	124	5	the	the	DET
ftr-462	124	6	existing	exist	VERB
ftr-462	124	7	rules	rule	NOUN
ftr-462	124	8	for	for	ADP
ftr-462	124	9	classifying	classify	VERB
ftr-462	124	10	a	a	DET
ftr-462	124	11	foreign	foreign	ADJ
ftr-462	124	12	entity	entity	NOUN
ftr-462	124	13	require	require	VERB
ftr-462	124	14	"	"	PUNCT
ftr-462	124	15	a	a	DET
ftr-462	124	16	thorough	thorough	ADJ
ftr-462	124	17	understanding	understanding	NOUN
ftr-462	124	18	of	of	ADP
ftr-462	124	19	the	the	DET
ftr-462	124	20	controlling	control	VERB
ftr-462	124	21	foreign	foreign	ADJ
ftr-462	124	22	law	law	NOUN
ftr-462	124	23	"	"	PUNCT
ftr-462	124	24	is	be	AUX
ftr-462	124	25	cited	cite	VERB
ftr-462	124	26	as	as	ADP
ftr-462	124	27	a	a	DET
ftr-462	124	28	reason	reason	NOUN
ftr-462	124	29	for	for	ADP
ftr-462	124	30	allowing	allow	VERB
ftr-462	124	31	the	the	DET
ftr-462	124	32	election	election	NOUN
ftr-462	124	33	to	to	ADP
ftr-462	124	34	foreign	foreign	ADJ
ftr-462	124	35	entities	entity	NOUN
ftr-462	124	36	.	.	PUNCT
ftr-462	125	1	ps-43	ps-43	NUM
ftr-462	125	2	-	-	PUNCT
ftr-462	125	3	95	95	NUM
ftr-462	125	4	,	,	PUNCT
ftr-462	125	5	supra	supra	PROPN
ftr-462	125	6	note	note	NOUN
ftr-462	125	7	14	14	NUM
ftr-462	125	8	.	.	PUNCT
ftr-462	125	9	17	17	NUM
ftr-462	125	10	.	.	PUNCT
ftr-462	126	1	see	see	VERB
ftr-462	126	2	leo	leo	PROPN
ftr-462	126	3	f.	f.	PROPN
ftr-462	126	4	naughton	naughton	PROPN
ftr-462	126	5	,	,	PUNCT
ftr-462	126	6	international	international	ADJ
ftr-462	126	7	leverage	leverage	NOUN
ftr-462	126	8	and	and	CCONJ
ftr-462	126	9	facility	facility	NOUN
ftr-462	126	10	leasing	leasing	NOUN
ftr-462	126	11	in	in	ADP
ftr-462	126	12	the	the	DET
ftr-462	126	13	united	united	PROPN
ftr-462	126	14	states	states	PROPN
ftr-462	126	15	,	,	PUNCT
ftr-462	126	16	44	44	NUM
ftr-462	126	17	n.y.u	n.y.u	NOUN
ftr-462	126	18	.	.	PUNCT
ftr-462	126	19	inst	inst	PROPN
ftr-462	126	20	.	.	PUNCT
ftr-462	127	1	ch	ch	NOUN
ftr-462	127	2	.	.	PROPN
ftr-462	127	3	47	47	NUM
ftr-462	127	4	,	,	PUNCT
ftr-462	127	5	§	§	PROPN
ftr-462	127	6	47.04	47.04	NUM
ftr-462	127	7	(	(	PUNCT
ftr-462	127	8	1986	1986	NUM
ftr-462	127	9	)	)	PUNCT
ftr-462	127	10	.	.	PUNCT
ftr-462	128	1	18	18	NUM
ftr-462	128	2	.	.	X
ftr-462	128	3	see	see	VERB
ftr-462	128	4	,	,	PUNCT
ftr-462	128	5	e.g.	e.g.	ADV
ftr-462	128	6	,	,	PUNCT
ftr-462	128	7	irc	irc	PROPN
ftr-462	128	8	§	§	PROPN
ftr-462	128	9	404a(d	404a(d	PROPN
ftr-462	128	10	)	)	PUNCT
ftr-462	128	11	(	(	PUNCT
ftr-462	128	12	linking	link	VERB
ftr-462	128	13	the	the	DET
ftr-462	128	14	treatment	treatment	NOUN
ftr-462	128	15	under	under	ADP
ftr-462	128	16	u.s	u.s	PROPN
ftr-462	128	17	.	.	PROPN
ftr-462	128	18	and	and	CCONJ
ftr-462	128	19	foreign	foreign	ADJ
ftr-462	128	20	tax	tax	NOUN
ftr-462	128	21	law	law	NOUN
ftr-462	128	22	of	of	ADP
ftr-462	128	23	certain	certain	ADJ
ftr-462	128	24	payments	payment	NOUN
ftr-462	128	25	and	and	CCONJ
ftr-462	128	26	accruals	accrual	NOUN
ftr-462	128	27	under	under	ADP
ftr-462	128	28	foreign	foreign	ADJ
ftr-462	128	29	deferred	defer	VERB
ftr-462	128	30	compensation	compensation	NOUN
ftr-462	128	31	plans	plan	NOUN
ftr-462	128	32	)	)	PUNCT
ftr-462	128	33	;	;	PUNCT
ftr-462	128	34	§	§	PROPN
ftr-462	128	35	865(g)(2	865(g)(2	NUM
ftr-462	128	36	)	)	PUNCT
ftr-462	128	37	(	(	PUNCT
ftr-462	128	38	conditioning	condition	VERB
ftr-462	128	39	the	the	DET
ftr-462	128	40	treatment	treatment	NOUN
ftr-462	128	41	of	of	ADP
ftr-462	128	42	certain	certain	ADJ
ftr-462	128	43	u.s	u.s	PROPN
ftr-462	128	44	.	.	PROPN
ftr-462	128	45	persons	person	NOUN
ftr-462	128	46	as	as	ADP
ftr-462	128	47	nonresidents	nonresident	NOUN
ftr-462	128	48	on	on	ADP
ftr-462	128	49	the	the	DET
ftr-462	128	50	imposition	imposition	NOUN
ftr-462	128	51	of	of	ADP
ftr-462	128	52	foreign	foreign	ADJ
ftr-462	128	53	taxes	taxis	NOUN
ftr-462	128	54	on	on	ADP
ftr-462	128	55	gains	gain	NOUN
ftr-462	128	56	realized	realize	VERB
ftr-462	128	57	in	in	ADP
ftr-462	128	58	property	property	NOUN
ftr-462	128	59	sales	sale	NOUN
ftr-462	128	60	)	)	PUNCT
ftr-462	128	61	;	;	PUNCT
ftr-462	128	62	§	§	PROPN
ftr-462	128	63	891	891	NUM
ftr-462	128	64	,	,	PUNCT
ftr-462	128	65	896	896	NUM
ftr-462	128	66	(	(	PUNCT
ftr-462	128	67	permitting	permit	VERB
ftr-462	128	68	the	the	DET
ftr-462	128	69	president	president	NOUN
ftr-462	128	70	to	to	PART
ftr-462	128	71	increase	increase	VERB
ftr-462	128	72	tax	tax	NOUN
ftr-462	128	73	rates	rate	NOUN
ftr-462	128	74	on	on	ADP
ftr-462	128	75	citizens	citizen	NOUN
ftr-462	128	76	and	and	CCONJ
ftr-462	128	77	corporations	corporation	NOUN
ftr-462	128	78	of	of	ADP
ftr-462	128	79	countries	country	NOUN
ftr-462	128	80	whose	whose	DET
ftr-462	128	81	tax	tax	NOUN
ftr-462	128	82	laws	law	NOUN
ftr-462	128	83	are	be	AUX
ftr-462	128	84	found	find	VERB
ftr-462	128	85	to	to	PART
ftr-462	128	86	discriminate	discriminate	VERB
ftr-462	128	87	against	against	ADP
ftr-462	128	88	u.s	u.s	PROPN
ftr-462	128	89	.	.	PROPN
ftr-462	128	90	persons	person	NOUN
ftr-462	128	91	)	)	PUNCT
ftr-462	128	92	;	;	PUNCT
ftr-462	128	93	§	§	PROPN
ftr-462	128	94	954(b)(4	954(b)(4	NUM
ftr-462	128	95	)	)	PUNCT
ftr-462	128	96	(	(	PUNCT
ftr-462	128	97	excepting	except	VERB
ftr-462	128	98	from	from	ADP
ftr-462	128	99	subpart	subpart	PROPN
ftr-462	128	100	f	f	PROPN
ftr-462	128	101	certain	certain	ADJ
ftr-462	128	102	income	income	NOUN
ftr-462	128	103	subject	subject	ADJ
ftr-462	128	104	to	to	ADP
ftr-462	128	105	high	high	ADJ
ftr-462	128	106	foreign	foreign	ADJ
ftr-462	128	107	taxes	taxis	NOUN
ftr-462	128	108	)	)	PUNCT
ftr-462	128	109	;	;	PUNCT
ftr-462	128	110	§	§	PROPN
ftr-462	128	111	999	999	NUM
ftr-462	128	112	(	(	PUNCT
ftr-462	128	113	establishing	establish	VERB
ftr-462	128	114	an	an	DET
ftr-462	128	115	"	"	PUNCT
ftr-462	128	116	international	international	ADJ
ftr-462	128	117	boycott	boycott	NOUN
ftr-462	128	118	factor	factor	NOUN
ftr-462	128	119	,	,	PUNCT
ftr-462	128	120	"	"	PUNCT
ftr-462	128	121	which	which	PRON
ftr-462	128	122	may	may	AUX
ftr-462	128	123	result	result	VERB
ftr-462	128	124	in	in	ADP
ftr-462	128	125	reduction	reduction	NOUN
ftr-462	128	126	of	of	ADP
ftr-462	128	127	the	the	DET
ftr-462	128	128	available	available	ADJ
ftr-462	128	129	tax	tax	NOUN
ftr-462	128	130	credit	credit	NOUN
ftr-462	128	131	to	to	ADP
ftr-462	128	132	taxpayers	taxpayer	NOUN
ftr-462	128	133	participating	participate	VERB
ftr-462	128	134	in	in	ADP
ftr-462	128	135	a	a	DET
ftr-462	128	136	boycott	boycott	NOUN
ftr-462	128	137	of	of	ADP
ftr-462	128	138	israel	israel	PROPN
ftr-462	128	139	)	)	PUNCT
ftr-462	128	140	;	;	PUNCT
ftr-462	128	141	§	§	PROPN
ftr-462	128	142	1504(d	1504(d	NUM
ftr-462	128	143	)	)	PUNCT
ftr-462	128	144	(	(	PUNCT
ftr-462	128	145	permitting	permit	VERB
ftr-462	128	146	consolidation	consolidation	NOUN
ftr-462	128	147	of	of	ADP
ftr-462	128	148	certain	certain	ADJ
ftr-462	128	149	subsidiaries	subsidiary	NOUN
ftr-462	128	150	formed	form	VERB
ftr-462	128	151	in	in	ADP
ftr-462	128	152	contiguous	contiguous	ADJ
ftr-462	128	153	foreign	foreign	ADJ
ftr-462	128	154	countries	country	NOUN
ftr-462	128	155	solely	solely	ADV
ftr-462	128	156	for	for	ADP
ftr-462	128	157	purposes	purpose	NOUN
ftr-462	128	158	of	of	ADP
ftr-462	128	159	complying	comply	VERB
ftr-462	128	160	with	with	ADP
ftr-462	128	161	those	those	DET
ftr-462	128	162	countries	country	NOUN
ftr-462	128	163	'	'	PART
ftr-462	128	164	laws	law	NOUN
ftr-462	128	165	as	as	ADP
ftr-462	128	166	to	to	PART
ftr-462	128	167	title	title	NOUN
ftr-462	128	168	and	and	CCONJ
ftr-462	128	169	operation	operation	NOUN
ftr-462	128	170	of	of	ADP
ftr-462	128	171	property	property	NOUN
ftr-462	128	172	)	)	PUNCT
ftr-462	128	173	;	;	PUNCT
ftr-462	128	174	temp	temp	NOUN
ftr-462	128	175	.	.	PUNCT
ftr-462	129	1	regs	regs	PROPN
ftr-462	129	2	.	.	PUNCT
ftr-462	130	1	§	§	PROPN
ftr-462	130	2	1.367(a)-4(f	1.367(a)-4(f	PROPN
ftr-462	130	3	)	)	PUNCT
ftr-462	130	4	(	(	PUNCT
ftr-462	130	5	exempting	exempt	VERB
ftr-462	130	6	a	a	DET
ftr-462	130	7	transfer	transfer	NOUN
ftr-462	130	8	of	of	ADP
ftr-462	130	9	assets	asset	NOUN
ftr-462	130	10	to	to	ADP
ftr-462	130	11	a	a	DET
ftr-462	130	12	foreign	foreign	ADJ
ftr-462	130	13	corporation	corporation	NOUN
ftr-462	130	14	from	from	ADP
ftr-462	130	15	gain	gain	NOUN
ftr-462	130	16	recognition	recognition	NOUN
ftr-462	130	17	under	under	ADP
ftr-462	130	18	§	§	PROPN
ftr-462	130	19	367(a	367(a	PROPN
ftr-462	130	20	)	)	PUNCT
ftr-462	130	21	if	if	SCONJ
ftr-462	130	22	,	,	PUNCT
ftr-462	130	23	among	among	ADP
ftr-462	130	24	other	other	ADJ
ftr-462	130	25	things	thing	NOUN
ftr-462	130	26	,	,	PUNCT
ftr-462	130	27	the	the	DET
ftr-462	130	28	transfer	transfer	NOUN
ftr-462	130	29	is	be	AUX
ftr-462	130	30	"	"	PUNCT
ftr-462	130	31	legally	legally	ADV
ftr-462	130	32	required	require	VERB
ftr-462	130	33	by	by	ADP
ftr-462	130	34	[	[	X
ftr-462	130	35	a	a	X
ftr-462	130	36	]	]	X
ftr-462	130	37	foreign	foreign	ADJ
ftr-462	130	38	government	government	NOUN
ftr-462	130	39	as	as	ADP
ftr-462	130	40	a	a	DET
ftr-462	130	41	necessary	necessary	ADJ
ftr-462	130	42	condition	condition	NOUN
ftr-462	130	43	of	of	ADP
ftr-462	130	44	doing	do	VERB
ftr-462	130	45	business	business	NOUN
ftr-462	130	46	in	in	ADP
ftr-462	130	47	that	that	DET
ftr-462	130	48	country	country	NOUN
ftr-462	130	49	"	"	PUNCT
ftr-462	130	50	)	)	PUNCT
ftr-462	130	51	;	;	PUNCT
ftr-462	131	1	prop	prop	NOUN
ftr-462	131	2	.	.	PUNCT
ftr-462	131	3	regs	regs	PROPN
ftr-462	131	4	.	.	PUNCT
ftr-462	132	1	§	§	PROPN
ftr-462	132	2	§	§	PROPN
ftr-462	132	3	1.1441	1.1441	NUM
ftr-462	132	4	-	-	SYM
ftr-462	132	5	1(c)(6)(ii)(b	1(c)(6)(ii)(b	NUM
ftr-462	132	6	)	)	PUNCT
ftr-462	132	7	,	,	PUNCT
ftr-462	132	8	-6(b)(4	-6(b)(4	PROPN
ftr-462	132	9	)	)	PUNCT
ftr-462	132	10	(	(	PUNCT
ftr-462	132	11	for	for	ADP
ftr-462	132	12	purposes	purpose	NOUN
ftr-462	132	13	of	of	ADP
ftr-462	132	14	claiming	claim	VERB
ftr-462	132	15	reduced	reduced	ADJ
ftr-462	132	16	rate	rate	NOUN
ftr-462	132	17	of	of	ADP
ftr-462	132	18	withholding	withholding	NOUN
ftr-462	132	19	tax	tax	NOUN
ftr-462	132	20	under	under	ADP
ftr-462	132	21	a	a	DET
ftr-462	132	22	treaty	treaty	NOUN
ftr-462	132	23	,	,	PUNCT
ftr-462	132	24	looking	look	VERB
ftr-462	132	25	to	to	ADP
ftr-462	132	26	tax	tax	NOUN
ftr-462	132	27	principles	principle	NOUN
ftr-462	132	28	in	in	ADP
ftr-462	132	29	effect	effect	NOUN
ftr-462	132	30	in	in	ADP
ftr-462	132	31	the	the	DET
ftr-462	132	32	country	country	NOUN
ftr-462	132	33	whose	whose	DET
ftr-462	132	34	treaty	treaty	NOUN
ftr-462	132	35	is	be	AUX
ftr-462	132	36	being	be	AUX
ftr-462	132	37	revoked	revoke	VERB
ftr-462	132	38	)	)	PUNCT
ftr-462	132	39	;	;	PUNCT
ftr-462	132	40	§	§	PROPN
ftr-462	132	41	1.1296	1.1296	NUM
ftr-462	132	42	-	-	SYM
ftr-462	132	43	4(c	4(c	NUM
ftr-462	132	44	)	)	PUNCT
ftr-462	132	45	(	(	PUNCT
ftr-462	132	46	linking	link	VERB
ftr-462	132	47	qualification	qualification	NOUN
ftr-462	132	48	as	as	ADP
ftr-462	132	49	an	an	DET
ftr-462	132	50	"	"	PUNCT
ftr-462	132	51	active	active	ADJ
ftr-462	132	52	bank	bank	NOUN
ftr-462	132	53	"	"	PUNCT
ftr-462	132	54	for	for	ADP
ftr-462	132	55	pfic	pfic	ADJ
ftr-462	132	56	purposes	purpose	NOUN
ftr-462	132	57	to	to	ADP
ftr-462	132	58	foreign	foreign	ADJ
ftr-462	132	59	licensing	licensing	NOUN
ftr-462	132	60	rules	rule	NOUN
ftr-462	132	61	)	)	PUNCT
ftr-462	132	62	;	;	PUNCT
ftr-462	133	1	convention	convention	NOUN
ftr-462	133	2	between	between	ADP
ftr-462	133	3	the	the	DET
ftr-462	133	4	government	government	NOUN
ftr-462	133	5	of	of	ADP
ftr-462	133	6	the	the	DET
ftr-462	133	7	united	united	PROPN
ftr-462	133	8	states	states	PROPN
ftr-462	133	9	of	of	ADP
ftr-462	133	10	america	america	PROPN
ftr-462	133	11	and	and	CCONJ
ftr-462	133	12	the	the	DET
ftr-462	133	13	government	government	NOUN
ftr-462	133	14	of	of	ADP
ftr-462	133	15	the	the	DET
ftr-462	133	16	united	united	PROPN
ftr-462	133	17	mexican	mexican	PROPN
ftr-462	133	18	states	states	PROPN
ftr-462	133	19	for	for	ADP
ftr-462	133	20	the	the	DET
ftr-462	133	21	avoidance	avoidance	NOUN
ftr-462	133	22	of	of	ADP
ftr-462	133	23	double	double	ADJ
ftr-462	133	24	taxation	taxation	NOUN
ftr-462	133	25	and	and	CCONJ
ftr-462	133	26	the	the	DET
ftr-462	133	27	prevention	prevention	NOUN
ftr-462	133	28	of	of	ADP
ftr-462	133	29	fiscal	fiscal	ADJ
ftr-462	133	30	evasion	evasion	NOUN
ftr-462	133	31	with	with	ADP
ftr-462	133	32	respect	respect	NOUN
ftr-462	133	33	to	to	ADP
ftr-462	133	34	taxes	taxis	NOUN
ftr-462	133	35	on	on	ADP
ftr-462	133	36	income	income	NOUN
ftr-462	133	37	,	,	PUNCT
ftr-462	133	38	dec	dec	PROPN
ftr-462	133	39	.	.	PROPN
ftr-462	133	40	28	28	NUM
ftr-462	133	41	,	,	PUNCT
ftr-462	133	42	1993	1993	NUM
ftr-462	133	43	[	[	X
ftr-462	133	44	hereinafter	hereinafter	NOUN
ftr-462	133	45	mexican	mexican	PROPN
ftr-462	133	46	treaty	treaty	PROPN
ftr-462	133	47	)	)	PUNCT
ftr-462	133	48	,	,	PUNCT
ftr-462	133	49	art	art	NOUN
ftr-462	133	50	.	.	PUNCT
ftr-462	134	1	24	24	NUM
ftr-462	134	2	,	,	PUNCT
ftr-462	134	3	para	para	NOUN
ftr-462	134	4	.	.	PROPN
ftr-462	134	5	3	3	NUM
ftr-462	135	1	(	(	PUNCT
ftr-462	135	2	treating	treat	VERB
ftr-462	135	3	as	as	ADP
ftr-462	135	4	foreign	foreign	ADJ
ftr-462	135	5	source	source	NOUN
ftr-462	135	6	income	income	NOUN
ftr-462	135	7	for	for	ADP
ftr-462	135	8	u.s	u.s	PROPN
ftr-462	135	9	.	.	PROPN
ftr-462	135	10	foreign	foreign	ADJ
ftr-462	135	11	tax	tax	NOUN
ftr-462	135	12	credit	credit	NOUN
ftr-462	135	13	purposes	purpose	NOUN
ftr-462	135	14	,	,	PUNCT
ftr-462	135	15	capital	capital	NOUN
ftr-462	135	16	gains	gain	NOUN
ftr-462	135	17	of	of	ADP
ftr-462	135	18	a	a	DET
ftr-462	135	19	u.s	u.s	PROPN
ftr-462	135	20	.	.	PROPN
ftr-462	135	21	resident	resident	NOUN
ftr-462	135	22	that	that	PRON
ftr-462	135	23	are	be	AUX
ftr-462	135	24	taxed	tax	VERB
ftr-462	135	25	by	by	ADP
ftr-462	135	26	mexico	mexico	PROPN
ftr-462	135	27	in	in	ADP
ftr-462	135	28	accordance	accordance	NOUN
ftr-462	135	29	with	with	ADP
ftr-462	135	30	the	the	DET
ftr-462	135	31	treaty	treaty	NOUN
ftr-462	135	32	despite	despite	SCONJ
ftr-462	135	33	the	the	DET
ftr-462	135	34	contrary	contrary	ADJ
ftr-462	135	35	general	general	ADJ
ftr-462	135	36	rule	rule	NOUN
ftr-462	135	37	of	of	ADP
ftr-462	135	38	§	§	PROPN
ftr-462	135	39	865(a	865(a	PROPN
ftr-462	135	40	)	)	PUNCT
ftr-462	135	41	)	)	PUNCT
ftr-462	135	42	.	.	PUNCT
ftr-462	136	1	[	[	X
ftr-462	136	2	vol	vol	NOUN
ftr-462	136	3	.	.	PUNCT
ftr-462	137	1	3:4	3:4	NUM
ftr-462	137	2	foreign	foreign	ADJ
ftr-462	137	3	law	law	NOUN
ftr-462	137	4	in	in	ADP
ftr-462	137	5	u.s	u.s	PROPN
ftr-462	137	6	.	.	PROPN
ftr-462	137	7	international	international	ADJ
ftr-462	137	8	taxation	taxation	NOUN
ftr-462	137	9	foreign	foreign	ADJ
ftr-462	137	10	law	law	NOUN
ftr-462	137	11	should	should	AUX
ftr-462	137	12	be	be	AUX
ftr-462	137	13	taken	take	VERB
ftr-462	137	14	into	into	ADP
ftr-462	137	15	account	account	NOUN
ftr-462	137	16	and	and	CCONJ
ftr-462	137	17	,	,	PUNCT
ftr-462	137	18	if	if	SCONJ
ftr-462	137	19	so	so	ADV
ftr-462	137	20	,	,	PUNCT
ftr-462	137	21	how	how	SCONJ
ftr-462	137	22	.	.	PUNCT
ftr-462	138	1	the	the	DET
ftr-462	138	2	following	follow	VERB
ftr-462	138	3	sections	section	NOUN
ftr-462	138	4	attempt	attempt	VERB
ftr-462	138	5	to	to	PART
ftr-462	138	6	answer	answer	VERB
ftr-462	138	7	those	those	DET
ftr-462	138	8	questions	question	NOUN
ftr-462	138	9	.	.	PUNCT
ftr-462	139	1	a.	a.	NOUN
ftr-462	139	2	"	"	PUNCT
ftr-462	139	3	legal	legal	ADJ
ftr-462	139	4	liability	liability	NOUN
ftr-462	139	5	"	"	PUNCT
ftr-462	139	6	under	under	ADP
ftr-462	139	7	section	section	NOUN
ftr-462	139	8	901	901	NUM
ftr-462	139	9	1	1	NUM
ftr-462	139	10	.	.	PUNCT
ftr-462	139	11	biddle	biddle	PROPN
ftr-462	139	12	decision.-in	decision.-in	VERB
ftr-462	139	13	1938	1938	NUM
ftr-462	139	14	,	,	PUNCT
ftr-462	139	15	the	the	DET
ftr-462	139	16	supreme	supreme	PROPN
ftr-462	139	17	court	court	PROPN
ftr-462	139	18	issued	issue	VERB
ftr-462	139	19	what	what	PRON
ftr-462	139	20	is	be	AUX
ftr-462	139	21	commonly	commonly	ADV
ftr-462	139	22	viewed	view	VERB
ftr-462	139	23	as	as	ADP
ftr-462	139	24	the	the	DET
ftr-462	139	25	seminal	seminal	ADJ
ftr-462	139	26	opinion	opinion	NOUN
ftr-462	139	27	on	on	ADP
ftr-462	139	28	the	the	DET
ftr-462	139	29	impact	impact	NOUN
ftr-462	139	30	of	of	ADP
ftr-462	139	31	foreign	foreign	ADJ
ftr-462	139	32	law	law	NOUN
ftr-462	139	33	in	in	ADP
ftr-462	139	34	the	the	DET
ftr-462	139	35	foreign	foreign	ADJ
ftr-462	139	36	tax	tax	NOUN
ftr-462	139	37	credit	credit	NOUN
ftr-462	139	38	area	area	NOUN
ftr-462	139	39	,	,	PUNCT
ftr-462	139	40	biddle	biddle	PROPN
ftr-462	139	41	v.	v.	PROPN
ftr-462	139	42	commissioner	commissioner	PROPN
ftr-462	139	43	.	.	PUNCT
ftr-462	139	44	'	'	PUNCT
ftr-462	140	1	9	9	NUM
ftr-462	140	2	even	even	ADV
ftr-462	140	3	outside	outside	ADP
ftr-462	140	4	this	this	DET
ftr-462	140	5	area	area	NOUN
ftr-462	140	6	,	,	PUNCT
ftr-462	140	7	the	the	DET
ftr-462	140	8	biddle	biddle	PROPN
ftr-462	140	9	case	case	NOUN
ftr-462	140	10	is	be	AUX
ftr-462	140	11	frequently	frequently	ADV
ftr-462	140	12	the	the	DET
ftr-462	140	13	starting	starting	NOUN
ftr-462	140	14	point	point	NOUN
ftr-462	140	15	for	for	ADP
ftr-462	140	16	any	any	DET
ftr-462	140	17	discussion	discussion	NOUN
ftr-462	140	18	of	of	ADP
ftr-462	140	19	the	the	DET
ftr-462	140	20	impact	impact	NOUN
ftr-462	140	21	of	of	ADP
ftr-462	140	22	foreign	foreign	ADJ
ftr-462	140	23	law	law	NOUN
ftr-462	140	24	in	in	ADP
ftr-462	140	25	u.s	u.s	PROPN
ftr-462	140	26	.	.	PROPN
ftr-462	140	27	tax	tax	NOUN
ftr-462	140	28	analysis	analysis	NOUN
ftr-462	140	29	.	.	PUNCT
ftr-462	141	1	the	the	DET
ftr-462	141	2	issue	issue	NOUN
ftr-462	141	3	in	in	ADP
ftr-462	141	4	biddle	biddle	PROPN
ftr-462	141	5	was	be	AUX
ftr-462	141	6	whether	whether	SCONJ
ftr-462	141	7	a	a	DET
ftr-462	141	8	shareholder	shareholder	NOUN
ftr-462	141	9	was	be	AUX
ftr-462	141	10	entitled	entitle	VERB
ftr-462	141	11	to	to	ADP
ftr-462	141	12	credit	credit	NOUN
ftr-462	141	13	under	under	ADP
ftr-462	141	14	the	the	DET
ftr-462	141	15	predecessor	predecessor	NOUN
ftr-462	141	16	of	of	ADP
ftr-462	141	17	section	section	NOUN
ftr-462	141	18	901	901	NUM
ftr-462	141	19	for	for	ADP
ftr-462	141	20	u.k	u.k	PROPN
ftr-462	141	21	.	.	PROPN
ftr-462	141	22	taxes	taxis	NOUN
ftr-462	141	23	on	on	ADP
ftr-462	141	24	corporate	corporate	ADJ
ftr-462	141	25	earnings	earning	NOUN
ftr-462	141	26	that	that	PRON
ftr-462	141	27	were	be	AUX
ftr-462	141	28	distributed	distribute	VERB
ftr-462	141	29	to	to	ADP
ftr-462	141	30	the	the	DET
ftr-462	141	31	shareholder	shareholder	NOUN
ftr-462	141	32	.	.	PUNCT
ftr-462	141	33	'	'	PUNCT
ftr-462	142	1	ms	ms	PROPN
ftr-462	142	2	.	.	PROPN
ftr-462	142	3	biddle	biddle	PROPN
ftr-462	142	4	received	receive	VERB
ftr-462	142	5	a	a	DET
ftr-462	142	6	dividend	dividend	NOUN
ftr-462	142	7	from	from	ADP
ftr-462	142	8	a	a	DET
ftr-462	142	9	u.k	u.k	PROPN
ftr-462	142	10	.	.	PROPN
ftr-462	142	11	corporation	corporation	PROPN
ftr-462	142	12	,	,	PUNCT
ftr-462	142	13	accompanied	accompany	VERB
ftr-462	142	14	by	by	ADP
ftr-462	142	15	a	a	DET
ftr-462	142	16	statement	statement	NOUN
ftr-462	142	17	showing	show	VERB
ftr-462	142	18	the	the	DET
ftr-462	142	19	amount	amount	NOUN
ftr-462	142	20	of	of	ADP
ftr-462	142	21	the	the	DET
ftr-462	142	22	dividend	dividend	NOUN
ftr-462	142	23	and	and	CCONJ
ftr-462	142	24	the	the	DET
ftr-462	142	25	amount	amount	NOUN
ftr-462	142	26	of	of	ADP
ftr-462	142	27	tax	tax	NOUN
ftr-462	142	28	"	"	PUNCT
ftr-462	142	29	appropriate	appropriate	ADJ
ftr-462	142	30	"	"	PUNCT
ftr-462	142	31	thereto	thereto	VERB
ftr-462	142	32	.	.	PUNCT
ftr-462	143	1	somewhat	somewhat	ADV
ftr-462	143	2	simplified	simplified	ADJ
ftr-462	143	3	,	,	PUNCT
ftr-462	143	4	the	the	DET
ftr-462	143	5	appropriate	appropriate	ADJ
ftr-462	143	6	tax	tax	NOUN
ftr-462	143	7	was	be	AUX
ftr-462	143	8	the	the	DET
ftr-462	143	9	aggregate	aggregate	ADJ
ftr-462	143	10	tax	tax	NOUN
ftr-462	143	11	to	to	PART
ftr-462	143	12	be	be	AUX
ftr-462	143	13	paid	pay	VERB
ftr-462	143	14	by	by	ADP
ftr-462	143	15	the	the	DET
ftr-462	143	16	corporation	corporation	NOUN
ftr-462	143	17	and	and	CCONJ
ftr-462	143	18	the	the	DET
ftr-462	143	19	shareholder	shareholder	NOUN
ftr-462	143	20	under	under	ADP
ftr-462	143	21	the	the	DET
ftr-462	143	22	u.k	u.k	PROPN
ftr-462	143	23	.	.	PROPN
ftr-462	143	24	integrated	integrate	VERB
ftr-462	143	25	tax	tax	NOUN
ftr-462	143	26	system	system	NOUN
ftr-462	143	27	.	.	PUNCT
ftr-462	144	1	assuming	assume	VERB
ftr-462	144	2	distribution	distribution	NOUN
ftr-462	144	3	of	of	ADP
ftr-462	144	4	all	all	DET
ftr-462	144	5	corporate	corporate	ADJ
ftr-462	144	6	earnings	earning	NOUN
ftr-462	144	7	,	,	PUNCT
ftr-462	144	8	the	the	DET
ftr-462	144	9	sum	sum	NOUN
ftr-462	144	10	of	of	ADP
ftr-462	144	11	the	the	DET
ftr-462	144	12	cash	cash	NOUN
ftr-462	144	13	dividend	dividend	NOUN
ftr-462	144	14	and	and	CCONJ
ftr-462	144	15	the	the	DET
ftr-462	144	16	tax	tax	NOUN
ftr-462	144	17	appropriate	appropriate	ADJ
ftr-462	144	18	to	to	ADP
ftr-462	144	19	the	the	DET
ftr-462	144	20	dividend	dividend	NOUN
ftr-462	144	21	equaled	equal	VERB
ftr-462	144	22	the	the	DET
ftr-462	144	23	corporation	corporation	NOUN
ftr-462	144	24	's	's	PART
ftr-462	144	25	pretax	pretax	ADJ
ftr-462	144	26	earnings	earning	NOUN
ftr-462	144	27	.	.	PUNCT
ftr-462	145	1	for	for	ADP
ftr-462	145	2	both	both	DET
ftr-462	145	3	u.s	u.s	PROPN
ftr-462	145	4	.	.	PROPN
ftr-462	145	5	and	and	CCONJ
ftr-462	145	6	u.k	u.k	PROPN
ftr-462	145	7	.	.	PROPN
ftr-462	145	8	tax	tax	NOUN
ftr-462	145	9	purposes	purpose	NOUN
ftr-462	145	10	,	,	PUNCT
ftr-462	145	11	ms	ms	PROPN
ftr-462	145	12	.	.	PROPN
ftr-462	145	13	biddle	biddle	PROPN
ftr-462	145	14	reported	report	VERB
ftr-462	145	15	as	as	ADP
ftr-462	145	16	income	income	NOUN
ftr-462	145	17	the	the	DET
ftr-462	145	18	cash	cash	NOUN
ftr-462	145	19	dividend	dividend	NOUN
ftr-462	145	20	and	and	CCONJ
ftr-462	145	21	the	the	DET
ftr-462	145	22	u.k	u.k	PROPN
ftr-462	145	23	.	.	PROPN
ftr-462	145	24	tax	tax	PROPN
ftr-462	145	25	appropriate	appropriate	ADJ
ftr-462	145	26	thereto	thereto	VERB
ftr-462	145	27	and	and	CCONJ
ftr-462	145	28	,	,	PUNCT
ftr-462	145	29	for	for	ADP
ftr-462	145	30	u.s	u.s	PROPN
ftr-462	145	31	.	.	PROPN
ftr-462	145	32	tax	tax	NOUN
ftr-462	145	33	purposes	purpose	NOUN
ftr-462	145	34	,	,	PUNCT
ftr-462	145	35	she	she	PRON
ftr-462	145	36	claimed	claim	VERB
ftr-462	145	37	credit	credit	NOUN
ftr-462	145	38	for	for	ADP
ftr-462	145	39	the	the	DET
ftr-462	145	40	tax	tax	NOUN
ftr-462	145	41	appropriate	appropriate	ADJ
ftr-462	145	42	to	to	ADP
ftr-462	145	43	the	the	DET
ftr-462	145	44	dividend	dividend	NOUN
ftr-462	145	45	.	.	PUNCT
ftr-462	146	1	the	the	DET
ftr-462	146	2	characterization	characterization	NOUN
ftr-462	146	3	of	of	ADP
ftr-462	146	4	a	a	DET
ftr-462	146	5	payment	payment	NOUN
ftr-462	146	6	under	under	ADP
ftr-462	146	7	foreign	foreign	ADJ
ftr-462	146	8	law	law	NOUN
ftr-462	146	9	has	have	AUX
ftr-462	146	10	also	also	ADV
ftr-462	146	11	been	be	AUX
ftr-462	146	12	determinative	determinative	ADJ
ftr-462	146	13	,	,	PUNCT
ftr-462	146	14	on	on	ADP
ftr-462	146	15	occasion	occasion	NOUN
ftr-462	146	16	,	,	PUNCT
ftr-462	146	17	of	of	ADP
ftr-462	146	18	the	the	DET
ftr-462	146	19	source	source	NOUN
ftr-462	146	20	of	of	ADP
ftr-462	146	21	income	income	NOUN
ftr-462	146	22	.	.	PUNCT
ftr-462	147	1	for	for	ADP
ftr-462	147	2	example	example	NOUN
ftr-462	147	3	,	,	PUNCT
ftr-462	147	4	in	in	ADP
ftr-462	147	5	karrer	karrer	PROPN
ftr-462	147	6	v.	v.	PROPN
ftr-462	147	7	united	united	PROPN
ftr-462	147	8	states	states	PROPN
ftr-462	147	9	,	,	PUNCT
ftr-462	147	10	152	152	NUM
ftr-462	147	11	f.	f.	PROPN
ftr-462	147	12	supp	supp	PROPN
ftr-462	147	13	.	.	PUNCT
ftr-462	148	1	66	66	NUM
ftr-462	148	2	(	(	PUNCT
ftr-462	148	3	ct	ct	PROPN
ftr-462	148	4	.	.	PUNCT
ftr-462	148	5	cl	cl	NOUN
ftr-462	148	6	.	.	PUNCT
ftr-462	149	1	1957	1957	NUM
ftr-462	149	2	)	)	PUNCT
ftr-462	150	1	,	,	PUNCT
ftr-462	150	2	the	the	DET
ftr-462	150	3	taxpayer	taxpayer	NOUN
ftr-462	150	4	was	be	AUX
ftr-462	150	5	a	a	DET
ftr-462	150	6	nonresident	nonresident	ADJ
ftr-462	150	7	alien	alien	NOUN
ftr-462	150	8	who	who	PRON
ftr-462	150	9	had	have	AUX
ftr-462	150	10	made	make	VERB
ftr-462	150	11	a	a	DET
ftr-462	150	12	contract	contract	NOUN
ftr-462	150	13	with	with	ADP
ftr-462	150	14	a	a	DET
ftr-462	150	15	foreign	foreign	ADJ
ftr-462	150	16	pharmaceutical	pharmaceutical	ADJ
ftr-462	150	17	manufacturer	manufacturer	NOUN
ftr-462	150	18	.	.	PUNCT
ftr-462	151	1	the	the	DET
ftr-462	151	2	taxpayer	taxpayer	NOUN
ftr-462	151	3	granted	grant	VERB
ftr-462	151	4	the	the	DET
ftr-462	151	5	foreign	foreign	ADJ
ftr-462	151	6	manufacturer	manufacturer	NOUN
ftr-462	151	7	all	all	DET
ftr-462	151	8	rights	right	NOUN
ftr-462	151	9	in	in	ADP
ftr-462	151	10	certain	certain	ADJ
ftr-462	151	11	processes	process	NOUN
ftr-462	151	12	invented	invent	VERB
ftr-462	151	13	by	by	ADP
ftr-462	151	14	the	the	DET
ftr-462	151	15	taxpayer	taxpayer	NOUN
ftr-462	151	16	in	in	ADP
ftr-462	151	17	exchange	exchange	NOUN
ftr-462	151	18	for	for	ADP
ftr-462	151	19	a	a	DET
ftr-462	151	20	fixed	fix	VERB
ftr-462	151	21	percentage	percentage	NOUN
ftr-462	151	22	of	of	ADP
ftr-462	151	23	the	the	DET
ftr-462	151	24	manufacturer	manufacturer	NOUN
ftr-462	151	25	's	's	PART
ftr-462	151	26	future	future	ADJ
ftr-462	151	27	sales	sale	NOUN
ftr-462	151	28	.	.	PUNCT
ftr-462	152	1	under	under	ADP
ftr-462	152	2	swiss	swiss	ADJ
ftr-462	152	3	law	law	NOUN
ftr-462	152	4	,	,	PUNCT
ftr-462	152	5	the	the	DET
ftr-462	152	6	contract	contract	NOUN
ftr-462	152	7	was	be	AUX
ftr-462	152	8	treated	treat	VERB
ftr-462	152	9	as	as	ADP
ftr-462	152	10	a	a	DET
ftr-462	152	11	services	service	NOUN
ftr-462	152	12	contract	contract	NOUN
ftr-462	152	13	,	,	PUNCT
ftr-462	152	14	rather	rather	ADV
ftr-462	152	15	than	than	ADP
ftr-462	152	16	one	one	NUM
ftr-462	152	17	involving	involve	VERB
ftr-462	152	18	royalties	royalty	NOUN
ftr-462	152	19	.	.	PUNCT
ftr-462	153	1	the	the	DET
ftr-462	153	2	foreign	foreign	ADJ
ftr-462	153	3	manufacturer	manufacturer	NOUN
ftr-462	153	4	licensed	license	VERB
ftr-462	153	5	the	the	DET
ftr-462	153	6	rights	right	NOUN
ftr-462	153	7	to	to	ADP
ftr-462	153	8	a	a	DET
ftr-462	153	9	u.s	u.s	PROPN
ftr-462	153	10	.	.	PROPN
ftr-462	153	11	manufacturer	manufacturer	NOUN
ftr-462	153	12	,	,	PUNCT
ftr-462	153	13	which	which	PRON
ftr-462	153	14	agreed	agree	VERB
ftr-462	153	15	to	to	PART
ftr-462	153	16	pay	pay	VERB
ftr-462	153	17	the	the	DET
ftr-462	153	18	requisite	requisite	ADJ
ftr-462	153	19	percentage	percentage	NOUN
ftr-462	153	20	of	of	ADP
ftr-462	153	21	sales	sale	NOUN
ftr-462	153	22	proceeds	proceed	NOUN
ftr-462	153	23	to	to	ADP
ftr-462	153	24	the	the	DET
ftr-462	153	25	taxpayer	taxpayer	NOUN
ftr-462	153	26	.	.	PUNCT
ftr-462	154	1	the	the	DET
ftr-462	154	2	irs	irs	PROPN
ftr-462	154	3	argued	argue	VERB
ftr-462	154	4	that	that	SCONJ
ftr-462	154	5	the	the	DET
ftr-462	154	6	payments	payment	NOUN
ftr-462	154	7	were	be	AUX
ftr-462	154	8	in	in	ADP
ftr-462	154	9	the	the	DET
ftr-462	154	10	nature	nature	NOUN
ftr-462	154	11	of	of	ADP
ftr-462	154	12	u.s	u.s	PROPN
ftr-462	154	13	.	.	PROPN
ftr-462	154	14	source	source	NOUN
ftr-462	154	15	royalties	royalty	NOUN
ftr-462	154	16	.	.	PUNCT
ftr-462	155	1	the	the	DET
ftr-462	155	2	taxpayer	taxpayer	NOUN
ftr-462	155	3	argued	argue	VERB
ftr-462	155	4	that	that	SCONJ
ftr-462	155	5	the	the	DET
ftr-462	155	6	payments	payment	NOUN
ftr-462	155	7	were	be	AUX
ftr-462	155	8	for	for	ADP
ftr-462	155	9	services	service	NOUN
ftr-462	155	10	rendered	render	VERB
ftr-462	155	11	outside	outside	ADP
ftr-462	155	12	the	the	DET
ftr-462	155	13	united	united	PROPN
ftr-462	155	14	states	states	PROPN
ftr-462	155	15	and	and	CCONJ
ftr-462	155	16	as	as	SCONJ
ftr-462	155	17	such	such	ADJ
ftr-462	155	18	were	be	AUX
ftr-462	155	19	not	not	PART
ftr-462	155	20	u.s	u.s	PROPN
ftr-462	155	21	.	.	PROPN
ftr-462	155	22	source	source	NOUN
ftr-462	155	23	income	income	NOUN
ftr-462	155	24	subject	subject	ADJ
ftr-462	155	25	to	to	ADP
ftr-462	155	26	tax	tax	NOUN
ftr-462	155	27	.	.	PUNCT
ftr-462	156	1	the	the	DET
ftr-462	156	2	court	court	NOUN
ftr-462	156	3	of	of	ADP
ftr-462	156	4	claims	claim	NOUN
ftr-462	156	5	held	hold	VERB
ftr-462	156	6	that	that	SCONJ
ftr-462	156	7	the	the	DET
ftr-462	156	8	nature	nature	NOUN
ftr-462	156	9	of	of	ADP
ftr-462	156	10	the	the	DET
ftr-462	156	11	payments	payment	NOUN
ftr-462	156	12	was	be	AUX
ftr-462	156	13	governed	govern	VERB
ftr-462	156	14	by	by	ADP
ftr-462	156	15	the	the	DET
ftr-462	156	16	treatment	treatment	NOUN
ftr-462	156	17	under	under	ADP
ftr-462	156	18	swiss	swiss	ADJ
ftr-462	156	19	law	law	NOUN
ftr-462	156	20	of	of	ADP
ftr-462	156	21	the	the	DET
ftr-462	156	22	contract	contract	NOUN
ftr-462	156	23	between	between	ADP
ftr-462	156	24	the	the	DET
ftr-462	156	25	taxpayer	taxpayer	NOUN
ftr-462	156	26	and	and	CCONJ
ftr-462	156	27	the	the	DET
ftr-462	156	28	foreign	foreign	ADJ
ftr-462	156	29	manufacturer	manufacturer	NOUN
ftr-462	156	30	.	.	PUNCT
ftr-462	157	1	19	19	NUM
ftr-462	157	2	.	.	NOUN
ftr-462	157	3	302	302	NUM
ftr-462	157	4	u.s	u.s	PROPN
ftr-462	157	5	.	.	PROPN
ftr-462	157	6	573	573	NUM
ftr-462	157	7	(	(	PUNCT
ftr-462	157	8	1938	1938	NUM
ftr-462	157	9	)	)	PUNCT
ftr-462	157	10	.	.	PUNCT
ftr-462	158	1	20	20	NUM
ftr-462	158	2	.	.	PUNCT
ftr-462	159	1	the	the	DET
ftr-462	159	2	u.s	u.s	PROPN
ftr-462	159	3	.	.	PROPN
ftr-462	159	4	tax	tax	NOUN
ftr-462	159	5	system	system	NOUN
ftr-462	159	6	is	be	AUX
ftr-462	159	7	a	a	DET
ftr-462	159	8	so	so	ADV
ftr-462	159	9	-	-	PUNCT
ftr-462	159	10	called	call	VERB
ftr-462	159	11	"	"	PUNCT
ftr-462	159	12	classical	classical	ADJ
ftr-462	159	13	"	"	PUNCT
ftr-462	159	14	system	system	NOUN
ftr-462	159	15	,	,	PUNCT
ftr-462	159	16	subjecting	subject	VERB
ftr-462	159	17	income	income	NOUN
ftr-462	159	18	to	to	ADP
ftr-462	159	19	a	a	DET
ftr-462	159	20	tax	tax	NOUN
ftr-462	159	21	at	at	ADP
ftr-462	159	22	both	both	CCONJ
ftr-462	159	23	the	the	DET
ftr-462	159	24	corporate	corporate	ADJ
ftr-462	159	25	level	level	NOUN
ftr-462	159	26	and	and	CCONJ
ftr-462	159	27	the	the	DET
ftr-462	159	28	shareholder	shareholder	NOUN
ftr-462	159	29	level	level	NOUN
ftr-462	159	30	.	.	PUNCT
ftr-462	160	1	by	by	ADP
ftr-462	160	2	contrast	contrast	NOUN
ftr-462	160	3	,	,	PUNCT
ftr-462	160	4	most	most	ADJ
ftr-462	160	5	other	other	ADJ
ftr-462	160	6	industrialized	industrialized	ADJ
ftr-462	160	7	countries	country	NOUN
ftr-462	160	8	have	have	AUX
ftr-462	160	9	adopted	adopt	VERB
ftr-462	160	10	"	"	PUNCT
ftr-462	160	11	integrated	integrated	ADJ
ftr-462	160	12	"	"	PUNCT
ftr-462	160	13	systems	system	NOUN
ftr-462	160	14	,	,	PUNCT
ftr-462	160	15	whose	whose	DET
ftr-462	160	16	goal	goal	NOUN
ftr-462	160	17	is	be	AUX
ftr-462	160	18	to	to	PART
ftr-462	160	19	tax	tax	VERB
ftr-462	160	20	corporate	corporate	ADJ
ftr-462	160	21	income	income	NOUN
ftr-462	160	22	only	only	ADV
ftr-462	160	23	once	once	ADV
ftr-462	160	24	,	,	PUNCT
ftr-462	160	25	even	even	ADV
ftr-462	160	26	if	if	SCONJ
ftr-462	160	27	distributed	distribute	VERB
ftr-462	160	28	to	to	ADP
ftr-462	160	29	the	the	DET
ftr-462	160	30	corporation	corporation	NOUN
ftr-462	160	31	's	's	PART
ftr-462	160	32	shareholders	shareholder	NOUN
ftr-462	160	33	.	.	PUNCT
ftr-462	161	1	this	this	PRON
ftr-462	161	2	is	be	AUX
ftr-462	161	3	generally	generally	ADV
ftr-462	161	4	achieved	achieve	VERB
ftr-462	161	5	by	by	ADP
ftr-462	161	6	providing	provide	VERB
ftr-462	161	7	tax	tax	NOUN
ftr-462	161	8	credits	credit	NOUN
ftr-462	161	9	to	to	ADP
ftr-462	161	10	shareholders	shareholder	NOUN
ftr-462	161	11	for	for	ADP
ftr-462	161	12	taxes	taxis	NOUN
ftr-462	161	13	paid	pay	VERB
ftr-462	161	14	at	at	ADP
ftr-462	161	15	the	the	DET
ftr-462	161	16	corporate	corporate	ADJ
ftr-462	161	17	level	level	NOUN
ftr-462	161	18	(	(	PUNCT
ftr-462	161	19	"	"	PUNCT
ftr-462	161	20	imputation	imputation	NOUN
ftr-462	161	21	"	"	PUNCT
ftr-462	161	22	system	system	NOUN
ftr-462	161	23	)	)	PUNCT
ftr-462	161	24	.	.	PUNCT
ftr-462	162	1	the	the	DET
ftr-462	162	2	treasury	treasury	PROPN
ftr-462	162	3	has	have	AUX
ftr-462	162	4	studied	study	VERB
ftr-462	162	5	the	the	DET
ftr-462	162	6	issues	issue	NOUN
ftr-462	162	7	that	that	PRON
ftr-462	162	8	would	would	AUX
ftr-462	162	9	arise	arise	VERB
ftr-462	162	10	in	in	ADP
ftr-462	162	11	integrating	integrate	VERB
ftr-462	162	12	the	the	DET
ftr-462	162	13	u.s	u.s	PROPN
ftr-462	162	14	.	.	PROPN
ftr-462	162	15	tax	tax	NOUN
ftr-462	162	16	system	system	NOUN
ftr-462	162	17	.	.	PUNCT
ftr-462	163	1	see	see	VERB
ftr-462	163	2	report	report	NOUN
ftr-462	163	3	of	of	ADP
ftr-462	163	4	dep't	dep't	NOUN
ftr-462	163	5	of	of	ADP
ftr-462	163	6	treasury	treasury	NOUN
ftr-462	163	7	,	,	PUNCT
ftr-462	163	8	integration	integration	NOUN
ftr-462	163	9	of	of	ADP
ftr-462	163	10	the	the	DET
ftr-462	163	11	individual	individual	ADJ
ftr-462	163	12	and	and	CCONJ
ftr-462	163	13	corporate	corporate	ADJ
ftr-462	163	14	tax	tax	NOUN
ftr-462	163	15	systems	system	NOUN
ftr-462	163	16	,	,	PUNCT
ftr-462	163	17	taxing	tax	VERB
ftr-462	163	18	business	business	NOUN
ftr-462	163	19	income	income	NOUN
ftr-462	163	20	once	once	ADV
ftr-462	163	21	(	(	PUNCT
ftr-462	163	22	u.s	u.s	PROPN
ftr-462	163	23	.	.	PROPN
ftr-462	163	24	gov't	gov't	ADJ
ftr-462	163	25	printing	printing	NOUN
ftr-462	163	26	office	office	NOUN
ftr-462	163	27	,	,	PUNCT
ftr-462	163	28	jan	jan	PROPN
ftr-462	163	29	.	.	PROPN
ftr-462	163	30	1992	1992	NUM
ftr-462	163	31	)	)	PUNCT
ftr-462	163	32	.	.	PUNCT
ftr-462	164	1	for	for	ADP
ftr-462	164	2	a	a	DET
ftr-462	164	3	fascinating	fascinating	ADJ
ftr-462	164	4	recent	recent	ADJ
ftr-462	164	5	case	case	NOUN
ftr-462	164	6	involving	involve	VERB
ftr-462	164	7	the	the	DET
ftr-462	164	8	u.kimputation	u.kimputation	NOUN
ftr-462	164	9	system	system	NOUN
ftr-462	164	10	,	,	PUNCT
ftr-462	164	11	see	see	VERB
ftr-462	164	12	xerox	xerox	PROPN
ftr-462	164	13	corp	corp	PROPN
ftr-462	164	14	.	.	PROPN
ftr-462	164	15	v.	v.	PROPN
ftr-462	164	16	united	united	PROPN
ftr-462	164	17	states	states	PROPN
ftr-462	164	18	.	.	PUNCT
ftr-462	165	1	41	41	NUM
ftr-462	165	2	f.3d	f.3d	NUM
ftr-462	165	3	647	647	NUM
ftr-462	165	4	(	(	PUNCT
ftr-462	165	5	fed	fed	PROPN
ftr-462	165	6	.	.	PUNCT
ftr-462	165	7	cir	cir	PROPN
ftr-462	165	8	.	.	PROPN
ftr-462	165	9	1994	1994	NUM
ftr-462	165	10	)	)	PUNCT
ftr-462	165	11	,	,	PUNCT
ftr-462	165	12	cert	cert	PROPN
ftr-462	165	13	.	.	PUNCT
ftr-462	166	1	denied	deny	VERB
ftr-462	166	2	,	,	PUNCT
ftr-462	166	3	116	116	NUM
ftr-462	166	4	s.	s.	PROPN
ftr-462	166	5	ct	ct	PROPN
ftr-462	166	6	.	.	PROPN
ftr-462	166	7	72	72	NUM
ftr-462	166	8	(	(	PUNCT
ftr-462	166	9	1995	1995	NUM
ftr-462	166	10	)	)	PUNCT
ftr-462	166	11	.	.	PUNCT
ftr-462	167	1	19961	19961	NUM
ftr-462	167	2	florida	florida	PROPN
ftr-462	167	3	tax	tax	NOUN
ftr-462	167	4	review	review	NOUN
ftr-462	167	5	the	the	DET
ftr-462	167	6	question	question	NOUN
ftr-462	167	7	in	in	ADP
ftr-462	167	8	the	the	DET
ftr-462	167	9	case	case	NOUN
ftr-462	167	10	was	be	AUX
ftr-462	167	11	whether	whether	SCONJ
ftr-462	167	12	the	the	DET
ftr-462	167	13	u.k	u.k	PROPN
ftr-462	167	14	.	.	PROPN
ftr-462	167	15	taxes	taxis	NOUN
ftr-462	167	16	were	be	AUX
ftr-462	167	17	"	"	PUNCT
ftr-462	167	18	paid	pay	VERB
ftr-462	167	19	"	"	PUNCT
ftr-462	167	20	by	by	ADP
ftr-462	167	21	the	the	DET
ftr-462	167	22	taxpayer	taxpayer	NOUN
ftr-462	167	23	/	/	SYM
ftr-462	167	24	shareholder	shareholder	NOUN
ftr-462	167	25	,	,	PUNCT
ftr-462	167	26	as	as	SCONJ
ftr-462	167	27	required	require	VERB
ftr-462	167	28	by	by	ADP
ftr-462	167	29	the	the	DET
ftr-462	167	30	applicable	applicable	ADJ
ftr-462	167	31	u.s	u.s	PROPN
ftr-462	167	32	.	.	PROPN
ftr-462	167	33	statute.2	statute.2	PROPN
ftr-462	167	34	in	in	ADP
ftr-462	167	35	addressing	address	VERB
ftr-462	167	36	this	this	DET
ftr-462	167	37	issue	issue	NOUN
ftr-462	167	38	,	,	PUNCT
ftr-462	167	39	the	the	DET
ftr-462	167	40	court	court	NOUN
ftr-462	167	41	analyzed	analyze	VERB
ftr-462	167	42	the	the	DET
ftr-462	167	43	requirements	requirement	NOUN
ftr-462	167	44	of	of	ADP
ftr-462	167	45	british	british	ADJ
ftr-462	167	46	law	law	NOUN
ftr-462	167	47	regarding	regard	VERB
ftr-462	167	48	payment	payment	NOUN
ftr-462	167	49	of	of	ADP
ftr-462	167	50	the	the	DET
ftr-462	167	51	tax	tax	NOUN
ftr-462	167	52	by	by	ADP
ftr-462	167	53	the	the	DET
ftr-462	167	54	stockholders	stockholder	NOUN
ftr-462	167	55	and	and	CCONJ
ftr-462	167	56	evaluated	evaluate	VERB
ftr-462	167	57	whether	whether	SCONJ
ftr-462	167	58	the	the	DET
ftr-462	167	59	actions	action	NOUN
ftr-462	167	60	so	so	ADV
ftr-462	167	61	required	require	VERB
ftr-462	167	62	of	of	ADP
ftr-462	167	63	the	the	DET
ftr-462	167	64	stockholders	stockholder	NOUN
ftr-462	167	65	were	be	AUX
ftr-462	167	66	the	the	DET
ftr-462	167	67	substantial	substantial	ADJ
ftr-462	167	68	equivalent	equivalent	NOUN
ftr-462	167	69	of	of	ADP
ftr-462	167	70	payment	payment	NOUN
ftr-462	167	71	of	of	ADP
ftr-462	167	72	the	the	DET
ftr-462	167	73	taxes	taxis	NOUN
ftr-462	167	74	in	in	ADP
ftr-462	167	75	the	the	DET
ftr-462	167	76	u.s	u.s	PROPN
ftr-462	167	77	.	.	PROPN
ftr-462	167	78	sense.22	sense.22	PROPN
ftr-462	167	79	under	under	ADP
ftr-462	167	80	british	british	ADJ
ftr-462	167	81	law	law	NOUN
ftr-462	167	82	,	,	PUNCT
ftr-462	167	83	the	the	DET
ftr-462	167	84	corporation	corporation	NOUN
ftr-462	167	85	,	,	PUNCT
ftr-462	167	86	not	not	PART
ftr-462	167	87	the	the	DET
ftr-462	167	88	stockholder	stockholder	NOUN
ftr-462	167	89	,	,	PUNCT
ftr-462	167	90	was	be	AUX
ftr-462	167	91	actually	actually	ADV
ftr-462	167	92	required	require	VERB
ftr-462	167	93	to	to	PART
ftr-462	167	94	pay	pay	VERB
ftr-462	167	95	the	the	DET
ftr-462	167	96	tax	tax	NOUN
ftr-462	167	97	.	.	PUNCT
ftr-462	168	1	by	by	ADP
ftr-462	168	2	the	the	DET
ftr-462	168	3	weight	weight	NOUN
ftr-462	168	4	of	of	ADP
ftr-462	168	5	british	british	ADJ
ftr-462	168	6	authority	authority	NOUN
ftr-462	168	7	,	,	PUNCT
ftr-462	168	8	the	the	DET
ftr-462	168	9	stockholder	stockholder	NOUN
ftr-462	168	10	was	be	AUX
ftr-462	168	11	not	not	PART
ftr-462	168	12	liable	liable	ADJ
ftr-462	168	13	for	for	ADP
ftr-462	168	14	the	the	DET
ftr-462	168	15	tax	tax	NOUN
ftr-462	168	16	,	,	PUNCT
ftr-462	168	17	even	even	ADV
ftr-462	168	18	if	if	SCONJ
ftr-462	168	19	the	the	DET
ftr-462	168	20	corporation	corporation	NOUN
ftr-462	168	21	defaulted	default	VERB
ftr-462	168	22	in	in	ADP
ftr-462	168	23	payment	payment	NOUN
ftr-462	168	24	;	;	PUNCT
ftr-462	168	25	the	the	DET
ftr-462	168	26	remedies	remedy	NOUN
ftr-462	168	27	for	for	ADP
ftr-462	168	28	nonpayment	nonpayment	NOUN
ftr-462	168	29	ran	run	VERB
ftr-462	168	30	against	against	ADP
ftr-462	168	31	the	the	DET
ftr-462	168	32	corporation	corporation	NOUN
ftr-462	168	33	,	,	PUNCT
ftr-462	168	34	not	not	PART
ftr-462	168	35	the	the	DET
ftr-462	168	36	stockholder	stockholder	NOUN
ftr-462	168	37	.	.	PUNCT
ftr-462	169	1	moreover	moreover	ADV
ftr-462	169	2	,	,	PUNCT
ftr-462	169	3	in	in	ADP
ftr-462	169	4	the	the	DET
ftr-462	169	5	absence	absence	NOUN
ftr-462	169	6	of	of	ADP
ftr-462	169	7	dividends	dividend	NOUN
ftr-462	169	8	,	,	PUNCT
ftr-462	169	9	the	the	DET
ftr-462	169	10	corporation	corporation	NOUN
ftr-462	169	11	was	be	AUX
ftr-462	169	12	required	require	VERB
ftr-462	169	13	to	to	PART
ftr-462	169	14	pay	pay	VERB
ftr-462	169	15	tax	tax	NOUN
ftr-462	169	16	on	on	ADP
ftr-462	169	17	its	its	PRON
ftr-462	169	18	profits	profit	NOUN
ftr-462	169	19	,	,	PUNCT
ftr-462	169	20	and	and	CCONJ
ftr-462	169	21	no	no	DET
ftr-462	169	22	tax	tax	NOUN
ftr-462	169	23	was	be	AUX
ftr-462	169	24	paid	pay	VERB
ftr-462	169	25	by	by	ADP
ftr-462	169	26	the	the	DET
ftr-462	169	27	stockholder	stockholder	NOUN
ftr-462	169	28	.	.	PUNCT
ftr-462	170	1	all	all	PRON
ftr-462	170	2	of	of	ADP
ftr-462	170	3	these	these	DET
ftr-462	170	4	requirements	requirement	NOUN
ftr-462	170	5	of	of	ADP
ftr-462	170	6	british	british	ADJ
ftr-462	170	7	law	law	NOUN
ftr-462	170	8	indicated	indicate	VERB
ftr-462	170	9	that	that	SCONJ
ftr-462	170	10	the	the	DET
ftr-462	170	11	corporation	corporation	NOUN
ftr-462	170	12	and	and	CCONJ
ftr-462	170	13	not	not	PART
ftr-462	170	14	the	the	DET
ftr-462	170	15	stockholder	stockholder	NOUN
ftr-462	170	16	"	"	PUNCT
ftr-462	170	17	paid	pay	VERB
ftr-462	170	18	"	"	PUNCT
ftr-462	170	19	the	the	DET
ftr-462	170	20	tax	tax	NOUN
ftr-462	170	21	,	,	PUNCT
ftr-462	170	22	as	as	SCONJ
ftr-462	170	23	that	that	DET
ftr-462	170	24	term	term	NOUN
ftr-462	170	25	was	be	AUX
ftr-462	170	26	used	use	VERB
ftr-462	170	27	in	in	ADP
ftr-462	170	28	the	the	DET
ftr-462	170	29	u.s	u.s	PROPN
ftr-462	170	30	.	.	PROPN
ftr-462	170	31	sense	sense	NOUN
ftr-462	170	32	.	.	PUNCT
ftr-462	171	1	conversely	conversely	ADV
ftr-462	171	2	,	,	PUNCT
ftr-462	171	3	the	the	DET
ftr-462	171	4	court	court	NOUN
ftr-462	171	5	noted	note	VERB
ftr-462	171	6	that	that	SCONJ
ftr-462	171	7	the	the	DET
ftr-462	171	8	stockholders	stockholder	NOUN
ftr-462	171	9	bore	bear	VERB
ftr-462	171	10	the	the	DET
ftr-462	171	11	tax	tax	NOUN
ftr-462	171	12	burden	burden	NOUN
ftr-462	171	13	"	"	PUNCT
ftr-462	171	14	in	in	ADP
ftr-462	171	15	substance	substance	NOUN
ftr-462	171	16	.	.	PUNCT
ftr-462	171	17	"	"	PUNCT
ftr-462	172	1	moreover	moreover	ADV
ftr-462	172	2	,	,	PUNCT
ftr-462	172	3	if	if	SCONJ
ftr-462	172	4	the	the	DET
ftr-462	172	5	stockholder	stockholder	NOUN
ftr-462	172	6	's	's	PART
ftr-462	172	7	income	income	NOUN
ftr-462	172	8	were	be	AUX
ftr-462	172	9	exempt	exempt	ADJ
ftr-462	172	10	from	from	ADP
ftr-462	172	11	u.k	u.k	PROPN
ftr-462	172	12	.	.	PROPN
ftr-462	172	13	tax	tax	NOUN
ftr-462	172	14	,	,	PUNCT
ftr-462	172	15	the	the	DET
ftr-462	172	16	stockholder	stockholder	NOUN
ftr-462	172	17	would	would	AUX
ftr-462	172	18	get	get	VERB
ftr-462	172	19	a	a	DET
ftr-462	172	20	refund	refund	NOUN
ftr-462	172	21	of	of	ADP
ftr-462	172	22	her	her	PRON
ftr-462	172	23	proportionate	proportionate	ADJ
ftr-462	172	24	share	share	NOUN
ftr-462	172	25	of	of	ADP
ftr-462	172	26	any	any	DET
ftr-462	172	27	tax	tax	NOUN
ftr-462	172	28	paid	pay	VERB
ftr-462	172	29	by	by	ADP
ftr-462	172	30	the	the	DET
ftr-462	172	31	corporation	corporation	NOUN
ftr-462	172	32	.	.	PUNCT
ftr-462	173	1	finally	finally	ADV
ftr-462	173	2	,	,	PUNCT
ftr-462	173	3	any	any	DET
ftr-462	173	4	liability	liability	NOUN
ftr-462	173	5	of	of	ADP
ftr-462	173	6	the	the	DET
ftr-462	173	7	stockholder	stockholder	NOUN
ftr-462	173	8	for	for	ADP
ftr-462	173	9	surtax	surtax	NOUN
ftr-462	173	10	(	(	PUNCT
ftr-462	173	11	another	another	DET
ftr-462	173	12	u.k	u.k	PROPN
ftr-462	173	13	.	.	PROPN
ftr-462	173	14	tax	tax	NOUN
ftr-462	173	15	applicable	applicable	ADJ
ftr-462	173	16	to	to	ADP
ftr-462	173	17	certain	certain	ADJ
ftr-462	173	18	stockholders	stockholder	NOUN
ftr-462	173	19	)	)	PUNCT
ftr-462	173	20	was	be	AUX
ftr-462	173	21	computed	compute	VERB
ftr-462	173	22	on	on	ADP
ftr-462	173	23	the	the	DET
ftr-462	173	24	gross	gross	ADJ
ftr-462	173	25	dividend	dividend	NOUN
ftr-462	173	26	(	(	PUNCT
ftr-462	173	27	i.e.	i.e.	X
ftr-462	173	28	,	,	PUNCT
ftr-462	173	29	the	the	DET
ftr-462	173	30	dividend	dividend	NOUN
ftr-462	173	31	plus	plus	CCONJ
ftr-462	173	32	the	the	DET
ftr-462	173	33	tax	tax	NOUN
ftr-462	173	34	appropriate	appropriate	ADJ
ftr-462	173	35	to	to	ADP
ftr-462	173	36	the	the	DET
ftr-462	173	37	dividend	dividend	NOUN
ftr-462	173	38	)	)	PUNCT
ftr-462	173	39	.	.	PUNCT
ftr-462	174	1	the	the	DET
ftr-462	174	2	court	court	NOUN
ftr-462	174	3	quickly	quickly	ADV
ftr-462	174	4	dismissed	dismiss	VERB
ftr-462	174	5	these	these	DET
ftr-462	174	6	countervailing	countervailing	ADJ
ftr-462	174	7	considerations	consideration	NOUN
ftr-462	174	8	.	.	PUNCT
ftr-462	175	1	with	with	ADP
ftr-462	175	2	respect	respect	NOUN
ftr-462	175	3	to	to	ADP
ftr-462	175	4	the	the	DET
ftr-462	175	5	tax	tax	NOUN
ftr-462	175	6	burden	burden	NOUN
ftr-462	175	7	in	in	ADP
ftr-462	175	8	substance	substance	NOUN
ftr-462	175	9	being	be	AUX
ftr-462	175	10	on	on	ADP
ftr-462	175	11	the	the	DET
ftr-462	175	12	stockholders	stockholder	NOUN
ftr-462	175	13	,	,	PUNCT
ftr-462	175	14	the	the	DET
ftr-462	175	15	court	court	NOUN
ftr-462	175	16	asserted	assert	VERB
ftr-462	175	17	that	that	SCONJ
ftr-462	175	18	all	all	DET
ftr-462	175	19	corporate	corporate	ADJ
ftr-462	175	20	income	income	NOUN
ftr-462	175	21	taxes	taxis	NOUN
ftr-462	175	22	are	be	AUX
ftr-462	175	23	borne	bear	VERB
ftr-462	175	24	economically	economically	ADV
ftr-462	175	25	by	by	ADP
ftr-462	175	26	the	the	DET
ftr-462	175	27	stockholders.23	stockholders.23	PROPN
ftr-462	175	28	the	the	DET
ftr-462	175	29	stockholders	stockholder	NOUN
ftr-462	175	30	are	be	AUX
ftr-462	175	31	not	not	PART
ftr-462	175	32	,	,	PUNCT
ftr-462	175	33	however	however	ADV
ftr-462	175	34	,	,	PUNCT
ftr-462	175	35	viewed	view	VERB
ftr-462	175	36	as	as	ADP
ftr-462	175	37	having	having	AUX
ftr-462	175	38	paid	pay	VERB
ftr-462	175	39	a	a	DET
ftr-462	175	40	corporate	corporate	ADJ
ftr-462	175	41	tax	tax	NOUN
ftr-462	175	42	for	for	ADP
ftr-462	175	43	foreign	foreign	ADJ
ftr-462	175	44	tax	tax	NOUN
ftr-462	175	45	credit	credit	NOUN
ftr-462	175	46	purposes	purpose	NOUN
ftr-462	175	47	.	.	PUNCT
ftr-462	176	1	the	the	DET
ftr-462	176	2	court	court	NOUN
ftr-462	176	3	stated	state	VERB
ftr-462	176	4	that	that	SCONJ
ftr-462	176	5	the	the	DET
ftr-462	176	6	other	other	ADJ
ftr-462	176	7	countervailing	countervailing	ADJ
ftr-462	176	8	considerations	consideration	NOUN
ftr-462	176	9	are	be	AUX
ftr-462	176	10	logical	logical	ADJ
ftr-462	176	11	concomitants	concomitant	NOUN
ftr-462	176	12	of	of	ADP
ftr-462	176	13	an	an	DET
ftr-462	176	14	integrated	integrated	ADJ
ftr-462	176	15	system	system	NOUN
ftr-462	176	16	,	,	PUNCT
ftr-462	176	17	but	but	CCONJ
ftr-462	176	18	the	the	DET
ftr-462	176	19	united	united	PROPN
ftr-462	176	20	states	states	PROPN
ftr-462	176	21	has	have	VERB
ftr-462	176	22	no	no	DET
ftr-462	176	23	such	such	ADJ
ftr-462	176	24	system	system	NOUN
ftr-462	176	25	.	.	PUNCT
ftr-462	177	1	therefore	therefore	ADV
ftr-462	177	2	,	,	PUNCT
ftr-462	177	3	they	they	PRON
ftr-462	177	4	are	be	AUX
ftr-462	177	5	not	not	PART
ftr-462	177	6	indicative	indicative	ADJ
ftr-462	177	7	of	of	ADP
ftr-462	177	8	whether	whether	SCONJ
ftr-462	177	9	the	the	DET
ftr-462	177	10	tax	tax	NOUN
ftr-462	177	11	is	be	AUX
ftr-462	177	12	"	"	PUNCT
ftr-462	177	13	paid	pay	VERB
ftr-462	177	14	"	"	PUNCT
ftr-462	177	15	by	by	ADP
ftr-462	177	16	the	the	DET
ftr-462	177	17	stockholders	stockholder	NOUN
ftr-462	177	18	as	as	SCONJ
ftr-462	177	19	that	that	DET
ftr-462	177	20	term	term	NOUN
ftr-462	177	21	is	be	AUX
ftr-462	177	22	used	use	VERB
ftr-462	177	23	in	in	ADP
ftr-462	177	24	a	a	DET
ftr-462	177	25	u.s	u.s	PROPN
ftr-462	177	26	.	.	PROPN
ftr-462	177	27	sense	sense	NOUN
ftr-462	177	28	.	.	PUNCT
ftr-462	178	1	it	it	PRON
ftr-462	178	2	is	be	AUX
ftr-462	178	3	an	an	DET
ftr-462	178	4	oversimplification	oversimplification	NOUN
ftr-462	178	5	to	to	PART
ftr-462	178	6	read	read	VERB
ftr-462	178	7	biddle	biddle	NOUN
ftr-462	178	8	as	as	ADP
ftr-462	178	9	standing	stand	VERB
ftr-462	178	10	for	for	ADP
ftr-462	178	11	the	the	DET
ftr-462	178	12	broad	broad	ADJ
ftr-462	178	13	proposition	proposition	NOUN
ftr-462	178	14	that	that	SCONJ
ftr-462	178	15	u.s	u.s	PROPN
ftr-462	178	16	.	.	PROPN
ftr-462	178	17	principles	principle	NOUN
ftr-462	178	18	,	,	PUNCT
ftr-462	178	19	not	not	PART
ftr-462	178	20	foreign	foreign	ADJ
ftr-462	178	21	principles	principle	NOUN
ftr-462	178	22	,	,	PUNCT
ftr-462	178	23	govern	govern	VERB
ftr-462	178	24	u.s	u.s	PROPN
ftr-462	178	25	.	.	PROPN
ftr-462	178	26	tax	tax	PROPN
ftr-462	178	27	21	21	NUM
ftr-462	178	28	.	.	PUNCT
ftr-462	179	1	the	the	DET
ftr-462	179	2	present	present	ADJ
ftr-462	179	3	statutes	statute	NOUN
ftr-462	179	4	also	also	ADV
ftr-462	179	5	limit	limit	VERB
ftr-462	179	6	the	the	DET
ftr-462	179	7	credit	credit	NOUN
ftr-462	179	8	to	to	ADP
ftr-462	179	9	taxes	taxis	NOUN
ftr-462	179	10	"	"	PUNCT
ftr-462	179	11	paid	pay	VERB
ftr-462	179	12	or	or	CCONJ
ftr-462	179	13	accrued	accrue	VERB
ftr-462	179	14	.	.	PUNCT
ftr-462	179	15	"	"	PUNCT
ftr-462	180	1	irc	irc	PROPN
ftr-462	180	2	§	§	PROPN
ftr-462	180	3	901(b)(1	901(b)(1	NUM
ftr-462	180	4	)	)	PUNCT
ftr-462	180	5	,	,	PUNCT
ftr-462	180	6	(	(	PUNCT
ftr-462	180	7	2	2	NUM
ftr-462	180	8	)	)	PUNCT
ftr-462	180	9	,	,	PUNCT
ftr-462	180	10	(	(	PUNCT
ftr-462	180	11	3	3	NUM
ftr-462	180	12	)	)	PUNCT
ftr-462	180	13	.	.	PUNCT
ftr-462	181	1	the	the	DET
ftr-462	181	2	unstated	unstated	ADJ
ftr-462	181	3	statutory	statutory	ADJ
ftr-462	181	4	requirement	requirement	NOUN
ftr-462	181	5	is	be	AUX
ftr-462	181	6	that	that	SCONJ
ftr-462	181	7	the	the	DET
ftr-462	181	8	taxes	taxis	NOUN
ftr-462	181	9	be	be	AUX
ftr-462	181	10	paid	pay	VERB
ftr-462	181	11	by	by	ADP
ftr-462	181	12	the	the	DET
ftr-462	181	13	taxpayer	taxpayer	NOUN
ftr-462	181	14	claiming	claim	VERB
ftr-462	181	15	the	the	DET
ftr-462	181	16	credit	credit	NOUN
ftr-462	181	17	.	.	PUNCT
ftr-462	182	1	22	22	NUM
ftr-462	182	2	.	.	PUNCT
ftr-462	183	1	according	accord	VERB
ftr-462	183	2	to	to	ADP
ftr-462	183	3	the	the	DET
ftr-462	183	4	court	court	NOUN
ftr-462	183	5	,	,	PUNCT
ftr-462	183	6	the	the	DET
ftr-462	183	7	phrase	phrase	NOUN
ftr-462	183	8	"	"	PUNCT
ftr-462	183	9	income	income	NOUN
ftr-462	183	10	taxes	taxis	NOUN
ftr-462	183	11	paid	pay	VERB
ftr-462	183	12	"	"	PUNCT
ftr-462	183	13	has	have	AUX
ftr-462	183	14	"	"	PUNCT
ftr-462	183	15	for	for	ADP
ftr-462	183	16	most	most	ADJ
ftr-462	183	17	practical	practical	ADJ
ftr-462	183	18	purposes	purpose	NOUN
ftr-462	183	19	a	a	PRON
ftr-462	183	20	well	well	ADV
ftr-462	183	21	understood	understand	VERB
ftr-462	183	22	meaning	meaning	NOUN
ftr-462	183	23	to	to	PART
ftr-462	183	24	be	be	AUX
ftr-462	183	25	derived	derive	VERB
ftr-462	183	26	from	from	ADP
ftr-462	183	27	an	an	DET
ftr-462	183	28	examination	examination	NOUN
ftr-462	183	29	of	of	ADP
ftr-462	183	30	the	the	DET
ftr-462	183	31	statutes	statute	NOUN
ftr-462	183	32	which	which	PRON
ftr-462	183	33	provide	provide	VERB
ftr-462	183	34	for	for	ADP
ftr-462	183	35	the	the	DET
ftr-462	183	36	laying	laying	NOUN
ftr-462	183	37	and	and	CCONJ
ftr-462	183	38	collection	collection	NOUN
ftr-462	183	39	of	of	ADP
ftr-462	183	40	income	income	NOUN
ftr-462	183	41	taxes	taxis	NOUN
ftr-462	183	42	.	.	PUNCT
ftr-462	183	43	"	"	PUNCT
ftr-462	183	44	biddle	biddle	PROPN
ftr-462	183	45	,	,	PUNCT
ftr-462	183	46	302	302	NUM
ftr-462	183	47	u.s	u.s	PROPN
ftr-462	183	48	.	.	PROPN
ftr-462	183	49	at	at	ADP
ftr-462	183	50	579	579	NUM
ftr-462	183	51	.	.	PUNCT
ftr-462	184	1	23	23	NUM
ftr-462	184	2	.	.	PUNCT
ftr-462	185	1	more	more	ADV
ftr-462	185	2	recently	recently	ADV
ftr-462	185	3	,	,	PUNCT
ftr-462	185	4	economists	economist	NOUN
ftr-462	185	5	have	have	AUX
ftr-462	185	6	discussed	discuss	VERB
ftr-462	185	7	whether	whether	SCONJ
ftr-462	185	8	corporate	corporate	ADJ
ftr-462	185	9	taxes	taxis	NOUN
ftr-462	185	10	are	be	AUX
ftr-462	185	11	borne	bear	VERB
ftr-462	185	12	by	by	ADP
ftr-462	185	13	the	the	DET
ftr-462	185	14	corporation	corporation	NOUN
ftr-462	185	15	's	's	PART
ftr-462	185	16	shareholders	shareholder	NOUN
ftr-462	185	17	,	,	PUNCT
ftr-462	185	18	its	its	PRON
ftr-462	185	19	customers	customer	NOUN
ftr-462	185	20	,	,	PUNCT
ftr-462	185	21	its	its	PRON
ftr-462	185	22	employees	employee	NOUN
ftr-462	185	23	,	,	PUNCT
ftr-462	185	24	or	or	CCONJ
ftr-462	185	25	some	some	DET
ftr-462	185	26	combination	combination	NOUN
ftr-462	185	27	of	of	ADP
ftr-462	185	28	the	the	DET
ftr-462	185	29	foregoing	foregoing	NOUN
ftr-462	185	30	.	.	PUNCT
ftr-462	186	1	see	see	VERB
ftr-462	186	2	,	,	PUNCT
ftr-462	186	3	e.g.	e.g.	ADV
ftr-462	186	4	,	,	PUNCT
ftr-462	186	5	joseph	joseph	PROPN
ftr-462	186	6	a.	a.	PROPN
ftr-462	186	7	pechman	pechman	PROPN
ftr-462	186	8	,	,	PUNCT
ftr-462	186	9	federal	federal	ADJ
ftr-462	186	10	tax	tax	NOUN
ftr-462	186	11	policy	policy	NOUN
ftr-462	186	12	,	,	PUNCT
ftr-462	186	13	141	141	NUM
ftr-462	186	14	-	-	SYM
ftr-462	186	15	48	48	NUM
ftr-462	186	16	(	(	PUNCT
ftr-462	186	17	5th	5th	ADJ
ftr-462	186	18	ed	ed	NOUN
ftr-462	186	19	.	.	PROPN
ftr-462	186	20	1987	1987	NUM
ftr-462	186	21	)	)	PUNCT
ftr-462	186	22	;	;	PUNCT
ftr-462	186	23	arnold	arnold	PROPN
ftr-462	186	24	c.	c.	PROPN
ftr-462	186	25	harberger	harberger	PROPN
ftr-462	186	26	,	,	PUNCT
ftr-462	186	27	the	the	DET
ftr-462	186	28	incidence	incidence	NOUN
ftr-462	186	29	of	of	ADP
ftr-462	186	30	the	the	DET
ftr-462	186	31	corporation	corporation	NOUN
ftr-462	186	32	income	income	NOUN
ftr-462	186	33	tax	tax	NOUN
ftr-462	186	34	,	,	PUNCT
ftr-462	186	35	70	70	NUM
ftr-462	186	36	j.	j.	PROPN
ftr-462	186	37	pol	pol	PROPN
ftr-462	186	38	.	.	PUNCT
ftr-462	187	1	econ	econ	PROPN
ftr-462	187	2	.	.	PUNCT
ftr-462	188	1	215	215	NUM
ftr-462	188	2	(	(	PUNCT
ftr-462	188	3	1962	1962	NUM
ftr-462	188	4	)	)	PUNCT
ftr-462	188	5	;	;	PUNCT
ftr-462	188	6	merton	merton	PROPN
ftr-462	188	7	h.	h.	PROPN
ftr-462	188	8	miller	miller	PROPN
ftr-462	188	9	&	&	CCONJ
ftr-462	188	10	myron	myron	PROPN
ftr-462	188	11	s.	s.	PROPN
ftr-462	188	12	scholes	scholes	PROPN
ftr-462	188	13	,	,	PUNCT
ftr-462	188	14	dividends	dividend	NOUN
ftr-462	188	15	and	and	CCONJ
ftr-462	188	16	taxes	taxis	NOUN
ftr-462	188	17	:	:	PUNCT
ftr-462	188	18	some	some	DET
ftr-462	188	19	empirical	empirical	ADJ
ftr-462	188	20	evidence	evidence	NOUN
ftr-462	188	21	,	,	PUNCT
ftr-462	188	22	90	90	NUM
ftr-462	188	23	j.	j.	PROPN
ftr-462	188	24	pol	pol	PROPN
ftr-462	188	25	.	.	PUNCT
ftr-462	188	26	econ	econ	PROPN
ftr-462	188	27	.	.	PUNCT
ftr-462	189	1	1182	1182	NUM
ftr-462	189	2	(	(	PUNCT
ftr-462	189	3	1982	1982	NUM
ftr-462	189	4	)	)	PUNCT
ftr-462	189	5	.	.	PUNCT
ftr-462	190	1	[	[	X
ftr-462	190	2	vol	vol	NOUN
ftr-462	190	3	3:4	3:4	NUM
ftr-462	190	4	foreign	foreign	ADJ
ftr-462	190	5	law	law	NOUN
ftr-462	190	6	in	in	ADP
ftr-462	190	7	u.s	u.s	PROPN
ftr-462	190	8	.	.	PROPN
ftr-462	190	9	international	international	ADJ
ftr-462	190	10	taxation	taxation	NOUN
ftr-462	190	11	consequences.24	consequences.24	NOUN
ftr-462	190	12	the	the	DET
ftr-462	190	13	court	court	NOUN
ftr-462	190	14	did	do	AUX
ftr-462	190	15	not	not	PART
ftr-462	190	16	disregard	disregard	VERB
ftr-462	190	17	british	british	ADJ
ftr-462	190	18	law	law	NOUN
ftr-462	190	19	.	.	PUNCT
ftr-462	191	1	rather	rather	ADV
ftr-462	191	2	,	,	PUNCT
ftr-462	191	3	it	it	PRON
ftr-462	191	4	analyzed	analyze	VERB
ftr-462	191	5	what	what	PRON
ftr-462	191	6	the	the	DET
ftr-462	191	7	british	british	ADJ
ftr-462	191	8	law	law	NOUN
ftr-462	191	9	required	require	VERB
ftr-462	191	10	of	of	ADP
ftr-462	191	11	the	the	DET
ftr-462	191	12	stockholder	stockholder	NOUN
ftr-462	191	13	and	and	CCONJ
ftr-462	191	14	whether	whether	SCONJ
ftr-462	191	15	that	that	PRON
ftr-462	191	16	was	be	AUX
ftr-462	191	17	the	the	DET
ftr-462	191	18	substantial	substantial	ADJ
ftr-462	191	19	equivalent	equivalent	NOUN
ftr-462	191	20	of	of	ADP
ftr-462	191	21	payment	payment	NOUN
ftr-462	191	22	of	of	ADP
ftr-462	191	23	the	the	DET
ftr-462	191	24	tax	tax	NOUN
ftr-462	191	25	as	as	SCONJ
ftr-462	191	26	that	that	DET
ftr-462	191	27	term	term	NOUN
ftr-462	191	28	is	be	AUX
ftr-462	191	29	used	use	VERB
ftr-462	191	30	in	in	ADP
ftr-462	191	31	the	the	DET
ftr-462	191	32	u.s	u.s	PROPN
ftr-462	191	33	.	.	PROPN
ftr-462	191	34	statute	statute	PROPN
ftr-462	191	35	.	.	PUNCT
ftr-462	192	1	although	although	SCONJ
ftr-462	192	2	the	the	DET
ftr-462	192	3	court	court	NOUN
ftr-462	192	4	refused	refuse	VERB
ftr-462	192	5	to	to	PART
ftr-462	192	6	define	define	VERB
ftr-462	192	7	a	a	DET
ftr-462	192	8	term	term	NOUN
ftr-462	192	9	used	use	VERB
ftr-462	192	10	in	in	ADP
ftr-462	192	11	a	a	DET
ftr-462	192	12	u.s	u.s	PROPN
ftr-462	192	13	.	.	PROPN
ftr-462	192	14	statute	statute	NOUN
ftr-462	192	15	by	by	ADP
ftr-462	192	16	looking	look	VERB
ftr-462	192	17	to	to	ADP
ftr-462	192	18	the	the	DET
ftr-462	192	19	manner	manner	NOUN
ftr-462	192	20	in	in	ADP
ftr-462	192	21	which	which	PRON
ftr-462	192	22	the	the	DET
ftr-462	192	23	term	term	NOUN
ftr-462	192	24	is	be	AUX
ftr-462	192	25	defined	define	VERB
ftr-462	192	26	under	under	ADP
ftr-462	192	27	u.k	u.k	PROPN
ftr-462	192	28	.	.	PROPN
ftr-462	192	29	law	law	PROPN
ftr-462	192	30	,	,	PUNCT
ftr-462	192	31	'	'	PUNCT
ftr-462	192	32	it	it	PRON
ftr-462	192	33	was	be	AUX
ftr-462	192	34	perfectly	perfectly	ADV
ftr-462	192	35	willing	willing	ADJ
ftr-462	192	36	to	to	PART
ftr-462	192	37	look	look	VERB
ftr-462	192	38	to	to	ADP
ftr-462	192	39	u.k	u.k	PROPN
ftr-462	192	40	.	.	PROPN
ftr-462	192	41	law	law	NOUN
ftr-462	192	42	to	to	PART
ftr-462	192	43	determine	determine	VERB
ftr-462	192	44	whether	whether	SCONJ
ftr-462	192	45	the	the	DET
ftr-462	192	46	facts	fact	NOUN
ftr-462	192	47	of	of	ADP
ftr-462	192	48	the	the	DET
ftr-462	192	49	case	case	NOUN
ftr-462	192	50	warranted	warrant	VERB
ftr-462	192	51	a	a	DET
ftr-462	192	52	finding	finding	NOUN
ftr-462	192	53	that	that	SCONJ
ftr-462	192	54	the	the	DET
ftr-462	192	55	u.s	u.s	PROPN
ftr-462	192	56	.	.	PROPN
ftr-462	192	57	statute	statute	PROPN
ftr-462	192	58	's	's	PART
ftr-462	192	59	terms	term	NOUN
ftr-462	192	60	had	have	AUX
ftr-462	192	61	been	be	AUX
ftr-462	192	62	met	meet	VERB
ftr-462	192	63	.	.	PUNCT
ftr-462	193	1	biddle	biddle	PROPN
ftr-462	193	2	may	may	AUX
ftr-462	193	3	be	be	AUX
ftr-462	193	4	seen	see	VERB
ftr-462	193	5	as	as	ADP
ftr-462	193	6	applying	apply	VERB
ftr-462	193	7	a	a	DET
ftr-462	193	8	relatively	relatively	ADV
ftr-462	193	9	narrow	narrow	ADJ
ftr-462	193	10	rule	rule	NOUN
ftr-462	193	11	of	of	ADP
ftr-462	193	12	statutory	statutory	ADJ
ftr-462	193	13	construction	construction	NOUN
ftr-462	193	14	:	:	PUNCT
ftr-462	193	15	when	when	SCONJ
ftr-462	193	16	a	a	DET
ftr-462	193	17	statutory	statutory	ADJ
ftr-462	193	18	term	term	NOUN
ftr-462	193	19	is	be	AUX
ftr-462	193	20	not	not	PART
ftr-462	193	21	defined	define	VERB
ftr-462	193	22	in	in	ADP
ftr-462	193	23	any	any	DET
ftr-462	193	24	relevant	relevant	ADJ
ftr-462	193	25	u.s	u.s	PROPN
ftr-462	193	26	.	.	PROPN
ftr-462	193	27	law	law	NOUN
ftr-462	193	28	,	,	PUNCT
ftr-462	193	29	its	its	PRON
ftr-462	193	30	legal	legal	ADJ
ftr-462	193	31	meaning	meaning	NOUN
ftr-462	193	32	is	be	AUX
ftr-462	193	33	derived	derive	VERB
ftr-462	193	34	from	from	ADP
ftr-462	193	35	its	its	PRON
ftr-462	193	36	plain	plain	ADJ
ftr-462	193	37	meaning	meaning	NOUN
ftr-462	193	38	in	in	ADP
ftr-462	193	39	the	the	DET
ftr-462	193	40	english	english	ADJ
ftr-462	193	41	language	language	NOUN
ftr-462	193	42	as	as	SCONJ
ftr-462	193	43	used	use	VERB
ftr-462	193	44	in	in	ADP
ftr-462	193	45	the	the	DET
ftr-462	193	46	united	united	PROPN
ftr-462	193	47	states.2	states.2	PROPN
ftr-462	193	48	however	however	ADV
ftr-462	193	49	,	,	PUNCT
ftr-462	193	50	once	once	SCONJ
ftr-462	193	51	the	the	DET
ftr-462	193	52	word	word	NOUN
ftr-462	193	53	is	be	AUX
ftr-462	193	54	defined	define	VERB
ftr-462	193	55	to	to	PART
ftr-462	193	56	establish	establish	VERB
ftr-462	193	57	a	a	DET
ftr-462	193	58	standard	standard	NOUN
ftr-462	193	59	,	,	PUNCT
ftr-462	193	60	a	a	DET
ftr-462	193	61	court	court	NOUN
ftr-462	193	62	,	,	PUNCT
ftr-462	193	63	in	in	ADP
ftr-462	193	64	applying	apply	VERB
ftr-462	193	65	that	that	DET
ftr-462	193	66	standard	standard	NOUN
ftr-462	193	67	,	,	PUNCT
ftr-462	193	68	is	be	AUX
ftr-462	193	69	required	require	VERB
ftr-462	193	70	to	to	PART
ftr-462	193	71	determine	determine	VERB
ftr-462	193	72	what	what	PRON
ftr-462	193	73	,	,	PUNCT
ftr-462	193	74	as	as	ADP
ftr-462	193	75	a	a	DET
ftr-462	193	76	matter	matter	NOUN
ftr-462	193	77	of	of	ADP
ftr-462	193	78	fact	fact	NOUN
ftr-462	193	79	,	,	PUNCT
ftr-462	193	80	the	the	DET
ftr-462	193	81	taxpayer	taxpayer	NOUN
ftr-462	193	82	in	in	ADP
ftr-462	193	83	a	a	DET
ftr-462	193	84	particular	particular	ADJ
ftr-462	193	85	case	case	NOUN
ftr-462	193	86	did	do	VERB
ftr-462	193	87	and	and	CCONJ
ftr-462	193	88	did	do	AUX
ftr-462	193	89	not	not	PART
ftr-462	193	90	do	do	VERB
ftr-462	193	91	.	.	PUNCT
ftr-462	194	1	if	if	SCONJ
ftr-462	194	2	what	what	PRON
ftr-462	194	3	the	the	DET
ftr-462	194	4	taxpayer	taxpayer	NOUN
ftr-462	194	5	did	do	AUX
ftr-462	194	6	and	and	CCONJ
ftr-462	194	7	did	do	AUX
ftr-462	194	8	not	not	PART
ftr-462	194	9	do	do	VERB
ftr-462	194	10	is	be	AUX
ftr-462	194	11	a	a	DET
ftr-462	194	12	function	function	NOUN
ftr-462	194	13	of	of	ADP
ftr-462	194	14	what	what	PRON
ftr-462	194	15	is	be	AUX
ftr-462	194	16	required	require	VERB
ftr-462	194	17	and	and	CCONJ
ftr-462	194	18	prohibited	prohibit	VERB
ftr-462	194	19	under	under	ADP
ftr-462	194	20	foreign	foreign	ADJ
ftr-462	194	21	law	law	NOUN
ftr-462	194	22	,	,	PUNCT
ftr-462	194	23	an	an	DET
ftr-462	194	24	examination	examination	NOUN
ftr-462	194	25	of	of	ADP
ftr-462	194	26	the	the	DET
ftr-462	194	27	foreign	foreign	ADJ
ftr-462	194	28	law	law	NOUN
ftr-462	194	29	may	may	AUX
ftr-462	194	30	be	be	AUX
ftr-462	194	31	perfectly	perfectly	ADV
ftr-462	194	32	appropriate	appropriate	ADJ
ftr-462	194	33	.	.	PUNCT
ftr-462	195	1	the	the	DET
ftr-462	195	2	use	use	NOUN
ftr-462	195	3	of	of	ADP
ftr-462	195	4	foreign	foreign	ADJ
ftr-462	195	5	law	law	NOUN
ftr-462	195	6	rejected	reject	VERB
ftr-462	195	7	by	by	ADP
ftr-462	195	8	the	the	DET
ftr-462	195	9	biddle	biddle	PROPN
ftr-462	195	10	court	court	PROPN
ftr-462	195	11	may	may	AUX
ftr-462	195	12	be	be	AUX
ftr-462	195	13	referred	refer	VERB
ftr-462	195	14	to	to	ADP
ftr-462	195	15	as	as	ADP
ftr-462	195	16	an	an	DET
ftr-462	195	17	interpretive	interpretive	ADJ
ftr-462	195	18	use	use	NOUN
ftr-462	195	19	of	of	ADP
ftr-462	195	20	foreign	foreign	ADJ
ftr-462	195	21	law	law	NOUN
ftr-462	195	22	.	.	PUNCT
ftr-462	196	1	under	under	ADP
ftr-462	196	2	an	an	DET
ftr-462	196	3	interpretive	interpretive	ADJ
ftr-462	196	4	use	use	NOUN
ftr-462	196	5	,	,	PUNCT
ftr-462	196	6	foreign	foreign	ADJ
ftr-462	196	7	law	law	NOUN
ftr-462	196	8	supplies	supply	VERB
ftr-462	196	9	the	the	DET
ftr-462	196	10	definition	definition	NOUN
ftr-462	196	11	of	of	ADP
ftr-462	196	12	terms	term	NOUN
ftr-462	196	13	contained	contain	VERB
ftr-462	196	14	or	or	CCONJ
ftr-462	196	15	implicit	implicit	ADJ
ftr-462	196	16	in	in	ADP
ftr-462	196	17	a	a	DET
ftr-462	196	18	u.s	u.s	PROPN
ftr-462	196	19	.	.	PROPN
ftr-462	196	20	statute	statute	NOUN
ftr-462	196	21	and	and	CCONJ
ftr-462	196	22	is	be	AUX
ftr-462	196	23	therefore	therefore	ADV
ftr-462	196	24	used	use	VERB
ftr-462	196	25	as	as	ADP
ftr-462	196	26	a	a	DET
ftr-462	196	27	rule	rule	NOUN
ftr-462	196	28	of	of	ADP
ftr-462	196	29	decision	decision	NOUN
ftr-462	196	30	.	.	PUNCT
ftr-462	197	1	conversely	conversely	ADV
ftr-462	197	2	,	,	PUNCT
ftr-462	197	3	the	the	DET
ftr-462	197	4	use	use	NOUN
ftr-462	197	5	of	of	ADP
ftr-462	197	6	foreign	foreign	ADJ
ftr-462	197	7	law	law	NOUN
ftr-462	197	8	accepted	accept	VERB
ftr-462	197	9	by	by	ADP
ftr-462	197	10	the	the	DET
ftr-462	197	11	court	court	NOUN
ftr-462	197	12	may	may	AUX
ftr-462	197	13	be	be	AUX
ftr-462	197	14	referred	refer	VERB
ftr-462	197	15	to	to	ADP
ftr-462	197	16	as	as	ADP
ftr-462	197	17	a	a	DET
ftr-462	197	18	factual	factual	ADJ
ftr-462	197	19	use	use	NOUN
ftr-462	197	20	of	of	ADP
ftr-462	197	21	foreign	foreign	ADJ
ftr-462	197	22	law	law	NOUN
ftr-462	197	23	.	.	PUNCT
ftr-462	198	1	24	24	NUM
ftr-462	198	2	.	.	PUNCT
ftr-462	199	1	both	both	CCONJ
ftr-462	199	2	the	the	DET
ftr-462	199	3	vulcan	vulcan	PROPN
ftr-462	199	4	materials	material	NOUN
ftr-462	199	5	a.o.d	a.o.d	NOUN
ftr-462	199	6	.	.	PUNCT
ftr-462	200	1	(	(	PUNCT
ftr-462	200	2	action	action	NOUN
ftr-462	200	3	on	on	ADP
ftr-462	200	4	decision	decision	NOUN
ftr-462	200	5	cc-1995	cc-1995	NOUN
ftr-462	200	6	-	-	PUNCT
ftr-462	200	7	002	002	NUM
ftr-462	200	8	(	(	PUNCT
ftr-462	200	9	feb	feb	PROPN
ftr-462	200	10	.	.	PROPN
ftr-462	200	11	13	13	NUM
ftr-462	200	12	,	,	PUNCT
ftr-462	200	13	1995	1995	NUM
ftr-462	200	14	)	)	PUNCT
ftr-462	200	15	,	,	PUNCT
ftr-462	200	16	available	available	ADJ
ftr-462	200	17	in	in	ADP
ftr-462	200	18	lexis	lexis	NOUN
ftr-462	200	19	,	,	PUNCT
ftr-462	200	20	fedtax	fedtax	ADJ
ftr-462	200	21	library	library	NOUN
ftr-462	200	22	,	,	PUNCT
ftr-462	200	23	rels	rel	VERB
ftr-462	200	24	file	file	VERB
ftr-462	200	25	)	)	PUNCT
ftr-462	200	26	and	and	CCONJ
ftr-462	200	27	the	the	DET
ftr-462	200	28	government	government	NOUN
ftr-462	200	29	's	's	PART
ftr-462	200	30	position	position	NOUN
ftr-462	200	31	in	in	ADP
ftr-462	200	32	exxon	exxon	PROPN
ftr-462	200	33	corp	corp	PROPN
ftr-462	200	34	.	.	PROPN
ftr-462	200	35	v.	v.	PROPN
ftr-462	200	36	commissioner	commissioner	PROPN
ftr-462	200	37	,	,	PUNCT
ftr-462	200	38	66	66	NUM
ftr-462	200	39	t.c	t.c	PROPN
ftr-462	200	40	.	.	PROPN
ftr-462	200	41	memo	memo	NOUN
ftr-462	200	42	(	(	PUNCT
ftr-462	200	43	cch	cch	NOUN
ftr-462	200	44	)	)	PUNCT
ftr-462	200	45	1707	1707	NUM
ftr-462	200	46	,	,	PUNCT
ftr-462	200	47	t.c	t.c	PROPN
ftr-462	200	48	.	.	PROPN
ftr-462	200	49	memo	memo	NOUN
ftr-462	200	50	(	(	PUNCT
ftr-462	200	51	p	p	NOUN
ftr-462	200	52	-	-	PUNCT
ftr-462	200	53	h	h	NOUN
ftr-462	200	54	)	)	PUNCT
ftr-462	200	55	1	1	NUM
ftr-462	200	56	93,616	93,616	NUM
ftr-462	200	57	,	,	PUNCT
ftr-462	200	58	933261	933261	NUM
ftr-462	200	59	(	(	PUNCT
ftr-462	200	60	1993	1993	NUM
ftr-462	200	61	)	)	PUNCT
ftr-462	200	62	,	,	PUNCT
ftr-462	200	63	appear	appear	VERB
ftr-462	200	64	to	to	PART
ftr-462	200	65	be	be	AUX
ftr-462	200	66	premised	premise	VERB
ftr-462	200	67	on	on	ADP
ftr-462	200	68	a	a	DET
ftr-462	200	69	broad	broad	ADJ
ftr-462	200	70	interpretation	interpretation	NOUN
ftr-462	200	71	of	of	ADP
ftr-462	200	72	biddle	biddle	PROPN
ftr-462	200	73	's	's	PART
ftr-462	200	74	progeny	progeny	NOUN
ftr-462	200	75	.	.	PUNCT
ftr-462	201	1	although	although	SCONJ
ftr-462	201	2	a	a	DET
ftr-462	201	3	detailed	detailed	ADJ
ftr-462	201	4	discussion	discussion	NOUN
ftr-462	201	5	of	of	ADP
ftr-462	201	6	the	the	DET
ftr-462	201	7	relevant	relevant	ADJ
ftr-462	201	8	authorities	authority	NOUN
ftr-462	201	9	is	be	AUX
ftr-462	201	10	premature	premature	ADJ
ftr-462	201	11	at	at	ADP
ftr-462	201	12	this	this	DET
ftr-462	201	13	point	point	NOUN
ftr-462	201	14	,	,	PUNCT
ftr-462	201	15	it	it	PRON
ftr-462	201	16	is	be	AUX
ftr-462	201	17	useful	useful	ADJ
ftr-462	201	18	to	to	PART
ftr-462	201	19	note	note	VERB
ftr-462	201	20	here	here	ADV
ftr-462	201	21	that	that	SCONJ
ftr-462	201	22	,	,	PUNCT
ftr-462	201	23	in	in	ADP
ftr-462	201	24	the	the	DET
ftr-462	201	25	vulcan	vulcan	NOUN
ftr-462	201	26	materials	material	NOUN
ftr-462	201	27	a.o.d	a.o.d	PROPN
ftr-462	201	28	.	.	PROPN
ftr-462	201	29	,	,	PUNCT
ftr-462	201	30	vulcan	vulcan	NOUN
ftr-462	201	31	materials	material	NOUN
ftr-462	201	32	is	be	AUX
ftr-462	201	33	summarily	summarily	ADV
ftr-462	201	34	found	find	VERB
ftr-462	201	35	to	to	PART
ftr-462	201	36	conflict	conflict	VERB
ftr-462	201	37	with	with	ADP
ftr-462	201	38	goodyear	goodyear	NOUN
ftr-462	201	39	,	,	PUNCT
ftr-462	201	40	without	without	ADP
ftr-462	201	41	any	any	DET
ftr-462	201	42	attempt	attempt	NOUN
ftr-462	201	43	to	to	PART
ftr-462	201	44	determine	determine	VERB
ftr-462	201	45	the	the	DET
ftr-462	201	46	outer	outer	ADJ
ftr-462	201	47	limits	limit	NOUN
ftr-462	201	48	of	of	ADP
ftr-462	201	49	biddle	biddle	NOUN
ftr-462	201	50	and	and	CCONJ
ftr-462	201	51	goodyear	goodyear	PROPN
ftr-462	201	52	.	.	PUNCT
ftr-462	202	1	similarly	similarly	ADV
ftr-462	202	2	,	,	PUNCT
ftr-462	202	3	in	in	ADP
ftr-462	202	4	exxon	exxon	PROPN
ftr-462	202	5	,	,	PUNCT
ftr-462	202	6	the	the	DET
ftr-462	202	7	logical	logical	ADJ
ftr-462	202	8	conclusion	conclusion	NOUN
ftr-462	202	9	to	to	PART
ftr-462	202	10	be	be	AUX
ftr-462	202	11	drawn	draw	VERB
ftr-462	202	12	from	from	ADP
ftr-462	202	13	the	the	DET
ftr-462	202	14	government	government	NOUN
ftr-462	202	15	's	's	PART
ftr-462	202	16	argument	argument	NOUN
ftr-462	202	17	is	be	AUX
ftr-462	202	18	the	the	DET
ftr-462	202	19	radical	radical	ADJ
ftr-462	202	20	position	position	NOUN
ftr-462	202	21	that	that	SCONJ
ftr-462	202	22	no	no	DET
ftr-462	202	23	use	use	NOUN
ftr-462	202	24	of	of	ADP
ftr-462	202	25	foreign	foreign	ADJ
ftr-462	202	26	law	law	NOUN
ftr-462	202	27	is	be	AUX
ftr-462	202	28	acceptable	acceptable	ADJ
ftr-462	202	29	in	in	ADP
ftr-462	202	30	determining	determine	VERB
ftr-462	202	31	u.s	u.s	PROPN
ftr-462	202	32	.	.	PROPN
ftr-462	202	33	tax	tax	NOUN
ftr-462	202	34	consequences	consequence	NOUN
ftr-462	202	35	.	.	PUNCT
ftr-462	203	1	see	see	VERB
ftr-462	203	2	exxon	exxon	PROPN
ftr-462	203	3	,	,	PUNCT
ftr-462	203	4	66	66	NUM
ftr-462	203	5	t.c	t.c	PROPN
ftr-462	203	6	.	.	PROPN
ftr-462	203	7	memo	memo	NOUN
ftr-462	203	8	(	(	PUNCT
ftr-462	203	9	cch	cch	NOUN
ftr-462	203	10	)	)	PUNCT
ftr-462	203	11	at	at	ADP
ftr-462	203	12	1737	1737	NUM
ftr-462	203	13	(	(	PUNCT
ftr-462	203	14	describing	describe	VERB
ftr-462	203	15	irs	irs	PROPN
ftr-462	203	16	argument	argument	NOUN
ftr-462	203	17	that	that	SCONJ
ftr-462	203	18	procter	procter	PROPN
ftr-462	203	19	&	&	CCONJ
ftr-462	203	20	gamble	gamble	PROPN
ftr-462	203	21	(	(	PUNCT
ftr-462	203	22	holding	hold	VERB
ftr-462	203	23	that	that	SCONJ
ftr-462	203	24	§	§	PROPN
ftr-462	203	25	482	482	NUM
ftr-462	203	26	could	could	AUX
ftr-462	203	27	not	not	PART
ftr-462	203	28	be	be	AUX
ftr-462	203	29	applied	apply	VERB
ftr-462	203	30	to	to	PART
ftr-462	203	31	impute	impute	VERB
ftr-462	203	32	income	income	NOUN
ftr-462	203	33	payment	payment	NOUN
ftr-462	203	34	forbidden	forbid	VERB
ftr-462	203	35	by	by	ADP
ftr-462	203	36	foreign	foreign	ADJ
ftr-462	203	37	law	law	NOUN
ftr-462	203	38	)	)	PUNCT
ftr-462	203	39	was	be	AUX
ftr-462	203	40	wrongly	wrongly	ADV
ftr-462	203	41	decided	decide	VERB
ftr-462	203	42	because	because	SCONJ
ftr-462	203	43	foreign	foreign	ADJ
ftr-462	203	44	law	law	NOUN
ftr-462	203	45	is	be	AUX
ftr-462	203	46	difficult	difficult	ADJ
ftr-462	203	47	to	to	PART
ftr-462	203	48	apply	apply	VERB
ftr-462	203	49	,	,	PUNCT
ftr-462	203	50	foreign	foreign	ADJ
ftr-462	203	51	governments	government	NOUN
ftr-462	203	52	should	should	AUX
ftr-462	203	53	not	not	PART
ftr-462	203	54	dictate	dictate	VERB
ftr-462	203	55	u.s	u.s	PROPN
ftr-462	203	56	.	.	PROPN
ftr-462	203	57	tax	tax	NOUN
ftr-462	203	58	policy	policy	NOUN
ftr-462	203	59	,	,	PUNCT
ftr-462	203	60	and	and	CCONJ
ftr-462	203	61	the	the	DET
ftr-462	203	62	legislative	legislative	ADJ
ftr-462	203	63	history	history	NOUN
ftr-462	203	64	of	of	ADP
ftr-462	203	65	§	§	PROPN
ftr-462	203	66	482	482	NUM
ftr-462	203	67	does	do	AUX
ftr-462	203	68	not	not	PART
ftr-462	203	69	support	support	VERB
ftr-462	203	70	extension	extension	NOUN
ftr-462	203	71	of	of	ADP
ftr-462	203	72	first	first	ADJ
ftr-462	203	73	security	security	NOUN
ftr-462	203	74	bank	bank	NOUN
ftr-462	203	75	to	to	ADP
ftr-462	203	76	the	the	DET
ftr-462	203	77	foreign	foreign	ADJ
ftr-462	203	78	context	context	NOUN
ftr-462	203	79	)	)	PUNCT
ftr-462	203	80	.	.	PUNCT
ftr-462	204	1	25	25	NUM
ftr-462	204	2	.	.	PUNCT
ftr-462	205	1	the	the	DET
ftr-462	205	2	court	court	NOUN
ftr-462	205	3	stated	state	VERB
ftr-462	205	4	that	that	SCONJ
ftr-462	205	5	the	the	DET
ftr-462	205	6	statutory	statutory	ADJ
ftr-462	205	7	language	language	NOUN
ftr-462	205	8	"	"	PUNCT
ftr-462	205	9	must	must	AUX
ftr-462	205	10	be	be	AUX
ftr-462	205	11	taken	take	VERB
ftr-462	205	12	to	to	PART
ftr-462	205	13	conform	conform	VERB
ftr-462	205	14	to	to	ADP
ftr-462	205	15	its	its	PRON
ftr-462	205	16	own	own	ADJ
ftr-462	205	17	criteria	criterion	NOUN
ftr-462	205	18	unless	unless	SCONJ
ftr-462	205	19	the	the	DET
ftr-462	205	20	statute	statute	NOUN
ftr-462	205	21	,	,	PUNCT
ftr-462	205	22	by	by	ADP
ftr-462	205	23	express	express	ADJ
ftr-462	205	24	language	language	NOUN
ftr-462	205	25	or	or	CCONJ
ftr-462	205	26	necessary	necessary	ADJ
ftr-462	205	27	implication	implication	NOUN
ftr-462	205	28	,	,	PUNCT
ftr-462	205	29	makes	make	VERB
ftr-462	205	30	the	the	DET
ftr-462	205	31	meaning	meaning	NOUN
ftr-462	205	32	...	...	PUNCT
ftr-462	205	33	and	and	CCONJ
ftr-462	205	34	...	...	PUNCT
ftr-462	205	35	operation	operation	NOUN
ftr-462	205	36	of	of	ADP
ftr-462	205	37	the	the	DET
ftr-462	205	38	statute	statute	NOUN
ftr-462	205	39	...	...	PUNCT
ftr-462	205	40	depend	depend	VERB
ftr-462	205	41	upon	upon	SCONJ
ftr-462	205	42	its	its	PRON
ftr-462	205	43	characterization	characterization	NOUN
ftr-462	205	44	by	by	ADP
ftr-462	205	45	the	the	DET
ftr-462	205	46	foreign	foreign	ADJ
ftr-462	205	47	statutes	statute	NOUN
ftr-462	205	48	and	and	CCONJ
ftr-462	205	49	by	by	ADP
ftr-462	205	50	decisions	decision	NOUN
ftr-462	205	51	under	under	ADP
ftr-462	205	52	them	they	PRON
ftr-462	205	53	.	.	PUNCT
ftr-462	205	54	"	"	PUNCT
ftr-462	206	1	biddle	biddle	PROPN
ftr-462	206	2	,	,	PUNCT
ftr-462	206	3	302	302	NUM
ftr-462	206	4	u.s	u.s	PROPN
ftr-462	206	5	.	.	PROPN
ftr-462	206	6	at	at	ADP
ftr-462	206	7	578	578	NUM
ftr-462	206	8	.	.	PUNCT
ftr-462	207	1	finding	find	VERB
ftr-462	207	2	no	no	DET
ftr-462	207	3	such	such	ADJ
ftr-462	207	4	language	language	NOUN
ftr-462	207	5	or	or	CCONJ
ftr-462	207	6	implication	implication	NOUN
ftr-462	207	7	in	in	ADP
ftr-462	207	8	the	the	DET
ftr-462	207	9	u.s	u.s	PROPN
ftr-462	207	10	.	.	PROPN
ftr-462	207	11	foreign	foreign	ADJ
ftr-462	207	12	tax	tax	NOUN
ftr-462	207	13	credit	credit	NOUN
ftr-462	207	14	statute	statute	NOUN
ftr-462	207	15	,	,	PUNCT
ftr-462	207	16	the	the	DET
ftr-462	207	17	court	court	NOUN
ftr-462	207	18	held	hold	VERB
ftr-462	207	19	that	that	DET
ftr-462	207	20	u.k	u.k	PROPN
ftr-462	207	21	.	.	PROPN
ftr-462	207	22	law	law	PROPN
ftr-462	207	23	's	's	PART
ftr-462	207	24	treatment	treatment	NOUN
ftr-462	207	25	of	of	ADP
ftr-462	207	26	the	the	DET
ftr-462	207	27	stockholder	stockholder	NOUN
ftr-462	207	28	as	as	ADP
ftr-462	207	29	the	the	DET
ftr-462	207	30	payor	payor	NOUN
ftr-462	207	31	of	of	ADP
ftr-462	207	32	the	the	DET
ftr-462	207	33	tax	tax	NOUN
ftr-462	207	34	was	be	AUX
ftr-462	207	35	at	at	ADP
ftr-462	207	36	most	most	ADJ
ftr-462	207	37	a	a	DET
ftr-462	207	38	factor	factor	NOUN
ftr-462	207	39	in	in	ADP
ftr-462	207	40	determining	determine	VERB
ftr-462	207	41	whether	whether	SCONJ
ftr-462	207	42	the	the	DET
ftr-462	207	43	stockholder	stockholder	NOUN
ftr-462	207	44	paid	pay	VERB
ftr-462	207	45	the	the	DET
ftr-462	207	46	tax	tax	NOUN
ftr-462	207	47	within	within	ADP
ftr-462	207	48	the	the	DET
ftr-462	207	49	meaning	meaning	NOUN
ftr-462	207	50	of	of	ADP
ftr-462	207	51	the	the	DET
ftr-462	207	52	u.s	u.s	PROPN
ftr-462	207	53	.	.	PROPN
ftr-462	207	54	statute	statute	PROPN
ftr-462	207	55	.	.	PUNCT
ftr-462	208	1	i	i	PRON
ftr-462	208	2	d.	d.	PROPN
ftr-462	208	3	at	at	ADP
ftr-462	208	4	579	579	NUM
ftr-462	208	5	.	.	PUNCT
ftr-462	209	1	26	26	NUM
ftr-462	209	2	.	.	PUNCT
ftr-462	210	1	as	as	ADP
ftr-462	210	2	a	a	DET
ftr-462	210	3	corollary	corollary	NOUN
ftr-462	210	4	,	,	PUNCT
ftr-462	210	5	this	this	DET
ftr-462	210	6	meaning	meaning	NOUN
ftr-462	210	7	can	can	AUX
ftr-462	210	8	not	not	PART
ftr-462	210	9	be	be	AUX
ftr-462	210	10	altered	alter	VERB
ftr-462	210	11	or	or	CCONJ
ftr-462	210	12	illuminated	illuminate	VERB
ftr-462	210	13	by	by	ADP
ftr-462	210	14	other	other	ADJ
ftr-462	210	15	meanings	meaning	NOUN
ftr-462	210	16	,	,	PUNCT
ftr-462	210	17	including	include	VERB
ftr-462	210	18	specialized	specialized	ADJ
ftr-462	210	19	american	american	ADJ
ftr-462	210	20	meanings	meaning	NOUN
ftr-462	210	21	(	(	PUNCT
ftr-462	210	22	such	such	ADJ
ftr-462	210	23	as	as	ADP
ftr-462	210	24	scientific	scientific	ADJ
ftr-462	210	25	meanings	meaning	NOUN
ftr-462	210	26	)	)	PUNCT
ftr-462	210	27	and	and	CCONJ
ftr-462	210	28	meanings	meaning	NOUN
ftr-462	210	29	ascribed	ascribe	VERB
ftr-462	210	30	by	by	ADP
ftr-462	210	31	foreign	foreign	ADJ
ftr-462	210	32	statutory	statutory	ADJ
ftr-462	210	33	or	or	CCONJ
ftr-462	210	34	judicial	judicial	ADJ
ftr-462	210	35	authorities	authority	NOUN
ftr-462	210	36	.	.	PUNCT
ftr-462	211	1	19961	19961	NUM
ftr-462	211	2	florida	florida	PROPN
ftr-462	211	3	tax	tax	NOUN
ftr-462	211	4	review	review	NOUN
ftr-462	211	5	under	under	ADP
ftr-462	211	6	a	a	DET
ftr-462	211	7	factual	factual	ADJ
ftr-462	211	8	use	use	NOUN
ftr-462	211	9	,	,	PUNCT
ftr-462	211	10	foreign	foreign	ADJ
ftr-462	211	11	law	law	NOUN
ftr-462	211	12	is	be	AUX
ftr-462	211	13	proved	prove	VERB
ftr-462	211	14	as	as	ADP
ftr-462	211	15	an	an	DET
ftr-462	211	16	evidentiary	evidentiary	ADJ
ftr-462	211	17	fact	fact	NOUN
ftr-462	211	18	.	.	PUNCT
ftr-462	212	1	in	in	ADP
ftr-462	212	2	biddle	biddle	PROPN
ftr-462	212	3	,	,	PUNCT
ftr-462	212	4	foreign	foreign	ADJ
ftr-462	212	5	law	law	NOUN
ftr-462	212	6	was	be	AUX
ftr-462	212	7	proven	prove	VERB
ftr-462	212	8	as	as	ADP
ftr-462	212	9	a	a	DET
ftr-462	212	10	fact	fact	NOUN
ftr-462	212	11	tending	tend	VERB
ftr-462	212	12	to	to	PART
ftr-462	212	13	show	show	VERB
ftr-462	212	14	that	that	SCONJ
ftr-462	212	15	the	the	DET
ftr-462	212	16	stockholder	stockholder	NOUN
ftr-462	212	17	was	be	AUX
ftr-462	212	18	not	not	PART
ftr-462	212	19	the	the	DET
ftr-462	212	20	person	person	NOUN
ftr-462	212	21	who	who	PRON
ftr-462	212	22	"	"	PUNCT
ftr-462	212	23	paid	pay	VERB
ftr-462	212	24	"	"	PUNCT
ftr-462	212	25	the	the	DET
ftr-462	212	26	tax	tax	NOUN
ftr-462	212	27	,	,	PUNCT
ftr-462	212	28	as	as	SCONJ
ftr-462	212	29	that	that	DET
ftr-462	212	30	term	term	NOUN
ftr-462	212	31	is	be	AUX
ftr-462	212	32	used	use	VERB
ftr-462	212	33	in	in	ADP
ftr-462	212	34	the	the	DET
ftr-462	212	35	u.s	u.s	PROPN
ftr-462	212	36	.	.	PROPN
ftr-462	212	37	sense	sense	NOUN
ftr-462	212	38	.	.	PUNCT
ftr-462	212	39	"	"	PUNCT
ftr-462	213	1	in	in	ADP
ftr-462	213	2	the	the	DET
ftr-462	213	3	author	author	NOUN
ftr-462	213	4	's	's	PART
ftr-462	213	5	view	view	NOUN
ftr-462	213	6	,	,	PUNCT
ftr-462	213	7	biddle	biddle	PROPN
ftr-462	213	8	was	be	AUX
ftr-462	213	9	correct	correct	ADJ
ftr-462	213	10	in	in	ADP
ftr-462	213	11	freely	freely	ADV
ftr-462	213	12	accepting	accept	VERB
ftr-462	213	13	a	a	DET
ftr-462	213	14	factual	factual	ADJ
ftr-462	213	15	use	use	NOUN
ftr-462	213	16	of	of	ADP
ftr-462	213	17	foreign	foreign	ADJ
ftr-462	213	18	law	law	NOUN
ftr-462	213	19	,	,	PUNCT
ftr-462	213	20	but	but	CCONJ
ftr-462	213	21	rejecting	reject	VERB
ftr-462	213	22	an	an	DET
ftr-462	213	23	interpretive	interpretive	ADJ
ftr-462	213	24	use	use	NOUN
ftr-462	213	25	in	in	ADP
ftr-462	213	26	the	the	DET
ftr-462	213	27	absence	absence	NOUN
ftr-462	213	28	of	of	ADP
ftr-462	213	29	a	a	DET
ftr-462	213	30	showing	showing	NOUN
ftr-462	213	31	that	that	SCONJ
ftr-462	213	32	the	the	DET
ftr-462	213	33	statute	statute	NOUN
ftr-462	213	34	was	be	AUX
ftr-462	213	35	intended	intend	VERB
ftr-462	213	36	to	to	PART
ftr-462	213	37	be	be	AUX
ftr-462	213	38	interpreted	interpret	VERB
ftr-462	213	39	in	in	ADP
ftr-462	213	40	accordance	accordance	NOUN
ftr-462	213	41	with	with	ADP
ftr-462	213	42	27	27	NUM
ftr-462	213	43	.	.	PUNCT
ftr-462	214	1	courts	court	NOUN
ftr-462	214	2	have	have	AUX
ftr-462	214	3	adopted	adopt	VERB
ftr-462	214	4	the	the	DET
ftr-462	214	5	factual	factual	ADJ
ftr-462	214	6	/	/	SYM
ftr-462	214	7	interpretive	interpretive	ADJ
ftr-462	214	8	distinction	distinction	NOUN
ftr-462	214	9	,	,	PUNCT
ftr-462	214	10	at	at	ADP
ftr-462	214	11	least	least	ADJ
ftr-462	214	12	implicitly	implicitly	ADV
ftr-462	214	13	,	,	PUNCT
ftr-462	214	14	in	in	ADP
ftr-462	214	15	analyzing	analyze	VERB
ftr-462	214	16	the	the	DET
ftr-462	214	17	impact	impact	NOUN
ftr-462	214	18	of	of	ADP
ftr-462	214	19	state	state	NOUN
ftr-462	214	20	law	law	NOUN
ftr-462	214	21	on	on	ADP
ftr-462	214	22	federal	federal	ADJ
ftr-462	214	23	tax	tax	NOUN
ftr-462	214	24	consequences	consequence	NOUN
ftr-462	214	25	.	.	PUNCT
ftr-462	215	1	legal	legal	ADJ
ftr-462	215	2	interests	interest	NOUN
ftr-462	215	3	are	be	AUX
ftr-462	215	4	created	create	VERB
ftr-462	215	5	by	by	ADP
ftr-462	215	6	state	state	NOUN
ftr-462	215	7	law	law	NOUN
ftr-462	215	8	,	,	PUNCT
ftr-462	215	9	but	but	CCONJ
ftr-462	215	10	federal	federal	ADJ
ftr-462	215	11	income	income	NOUN
ftr-462	215	12	tax	tax	NOUN
ftr-462	215	13	statutes	statute	NOUN
ftr-462	215	14	determine	determine	VERB
ftr-462	215	15	the	the	DET
ftr-462	215	16	tax	tax	NOUN
ftr-462	215	17	consequences	consequence	NOUN
ftr-462	215	18	of	of	ADP
ftr-462	215	19	those	those	DET
ftr-462	215	20	interests	interest	NOUN
ftr-462	215	21	.	.	PUNCT
ftr-462	216	1	see	see	VERB
ftr-462	216	2	united	united	PROPN
ftr-462	216	3	states	states	PROPN
ftr-462	216	4	v.	v.	ADP
ftr-462	216	5	irvine	irvine	PROPN
ftr-462	216	6	,	,	PUNCT
ftr-462	216	7	114	114	NUM
ftr-462	216	8	s.	s.	PROPN
ftr-462	216	9	ct	ct	PROPN
ftr-462	216	10	.	.	PROPN
ftr-462	216	11	1473	1473	NUM
ftr-462	216	12	,	,	PUNCT
ftr-462	216	13	1481	1481	NUM
ftr-462	216	14	(	(	PUNCT
ftr-462	216	15	1994	1994	NUM
ftr-462	216	16	)	)	PUNCT
ftr-462	216	17	;	;	PUNCT
ftr-462	216	18	morgan	morgan	PROPN
ftr-462	216	19	v.	v.	PROPN
ftr-462	216	20	commissioner	commissioner	PROPN
ftr-462	216	21	,	,	PUNCT
ftr-462	216	22	309	309	NUM
ftr-462	216	23	u.s	u.s	PROPN
ftr-462	216	24	.	.	PROPN
ftr-462	216	25	78	78	NUM
ftr-462	216	26	,	,	PUNCT
ftr-462	216	27	80	80	NUM
ftr-462	216	28	-	-	SYM
ftr-462	216	29	81	81	NUM
ftr-462	216	30	(	(	PUNCT
ftr-462	216	31	1940	1940	NUM
ftr-462	216	32	)	)	PUNCT
ftr-462	216	33	;	;	PUNCT
ftr-462	216	34	burnet	burnet	PROPN
ftr-462	216	35	v.	v.	PROPN
ftr-462	216	36	harmel	harmel	PROPN
ftr-462	216	37	,	,	PUNCT
ftr-462	216	38	287	287	NUM
ftr-462	216	39	u.s	u.s	PROPN
ftr-462	216	40	.	.	PROPN
ftr-462	216	41	103	103	NUM
ftr-462	216	42	,	,	PUNCT
ftr-462	216	43	110	110	NUM
ftr-462	216	44	(	(	PUNCT
ftr-462	216	45	1932	1932	NUM
ftr-462	216	46	)	)	PUNCT
ftr-462	216	47	.	.	PUNCT
ftr-462	217	1	see	see	AUX
ftr-462	217	2	also	also	ADV
ftr-462	217	3	united	united	PROPN
ftr-462	217	4	states	states	PROPN
ftr-462	217	5	v.	v.	PROPN
ftr-462	217	6	mitchell	mitchell	PROPN
ftr-462	217	7	,	,	PUNCT
ftr-462	217	8	403	403	NUM
ftr-462	217	9	u.s	u.s	PROPN
ftr-462	217	10	.	.	PROPN
ftr-462	217	11	190	190	NUM
ftr-462	217	12	,	,	PUNCT
ftr-462	217	13	197	197	NUM
ftr-462	217	14	(	(	PUNCT
ftr-462	217	15	1971	1971	NUM
ftr-462	217	16	)	)	PUNCT
ftr-462	217	17	.	.	PUNCT
ftr-462	218	1	as	as	SCONJ
ftr-462	218	2	one	one	NUM
ftr-462	218	3	commentator	commentator	NOUN
ftr-462	218	4	has	have	AUX
ftr-462	218	5	stated	state	VERB
ftr-462	218	6	,	,	PUNCT
ftr-462	218	7	"	"	PUNCT
ftr-462	218	8	the	the	DET
ftr-462	218	9	substantive	substantive	ADJ
ftr-462	218	10	rule	rule	NOUN
ftr-462	218	11	is	be	AUX
ftr-462	218	12	federal	federal	ADJ
ftr-462	218	13	,	,	PUNCT
ftr-462	218	14	and	and	CCONJ
ftr-462	218	15	state	state	NOUN
ftr-462	218	16	law	law	NOUN
ftr-462	218	17	merely	merely	ADV
ftr-462	218	18	establishes	establish	VERB
ftr-462	218	19	some	some	PRON
ftr-462	218	20	of	of	ADP
ftr-462	218	21	the	the	DET
ftr-462	218	22	facts	fact	NOUN
ftr-462	218	23	to	to	PART
ftr-462	218	24	which	which	PRON
ftr-462	218	25	the	the	DET
ftr-462	218	26	court	court	NOUN
ftr-462	218	27	applies	apply	VERB
ftr-462	218	28	federal	federal	ADJ
ftr-462	218	29	law	law	NOUN
ftr-462	218	30	in	in	ADP
ftr-462	218	31	order	order	NOUN
ftr-462	218	32	to	to	PART
ftr-462	218	33	reach	reach	VERB
ftr-462	218	34	its	its	PRON
ftr-462	218	35	conclusions	conclusion	NOUN
ftr-462	218	36	.	.	PUNCT
ftr-462	218	37	"	"	PUNCT
ftr-462	219	1	note	note	VERB
ftr-462	219	2	,	,	PUNCT
ftr-462	219	3	the	the	DET
ftr-462	219	4	role	role	NOUN
ftr-462	219	5	of	of	ADP
ftr-462	219	6	state	state	NOUN
ftr-462	219	7	law	law	NOUN
ftr-462	219	8	in	in	ADP
ftr-462	219	9	federal	federal	ADJ
ftr-462	219	10	tax	tax	NOUN
ftr-462	219	11	determinations	determination	NOUN
ftr-462	219	12	,	,	PUNCT
ftr-462	219	13	72	72	NUM
ftr-462	219	14	harv	harv	NOUN
ftr-462	219	15	.	.	PUNCT
ftr-462	220	1	l.	l.	PROPN
ftr-462	220	2	rev	rev	PROPN
ftr-462	220	3	.	.	PROPN
ftr-462	220	4	1350	1350	NUM
ftr-462	220	5	,	,	PUNCT
ftr-462	220	6	1351	1351	NUM
ftr-462	220	7	(	(	PUNCT
ftr-462	220	8	1959	1959	NUM
ftr-462	220	9	)	)	PUNCT
ftr-462	220	10	(	(	PUNCT
ftr-462	220	11	emphasis	emphasis	NOUN
ftr-462	220	12	added	add	VERB
ftr-462	220	13	)	)	PUNCT
ftr-462	220	14	.	.	PUNCT
ftr-462	221	1	the	the	DET
ftr-462	221	2	treasury	treasury	PROPN
ftr-462	221	3	has	have	AUX
ftr-462	221	4	taken	take	VERB
ftr-462	221	5	the	the	DET
ftr-462	221	6	same	same	ADJ
ftr-462	221	7	approach	approach	NOUN
ftr-462	221	8	.	.	PUNCT
ftr-462	222	1	for	for	ADP
ftr-462	222	2	example	example	NOUN
ftr-462	222	3	,	,	PUNCT
ftr-462	222	4	the	the	DET
ftr-462	222	5	classification	classification	NOUN
ftr-462	222	6	of	of	ADP
ftr-462	222	7	an	an	DET
ftr-462	222	8	entity	entity	NOUN
ftr-462	222	9	as	as	ADP
ftr-462	222	10	a	a	DET
ftr-462	222	11	partnership	partnership	NOUN
ftr-462	222	12	or	or	CCONJ
ftr-462	222	13	association	association	NOUN
ftr-462	222	14	under	under	ADP
ftr-462	222	15	state	state	NOUN
ftr-462	222	16	law	law	NOUN
ftr-462	222	17	is	be	AUX
ftr-462	222	18	irrelevant	irrelevant	ADJ
ftr-462	222	19	to	to	ADP
ftr-462	222	20	its	its	PRON
ftr-462	222	21	status	status	NOUN
ftr-462	222	22	for	for	ADP
ftr-462	222	23	federal	federal	ADJ
ftr-462	222	24	income	income	NOUN
ftr-462	222	25	tax	tax	NOUN
ftr-462	222	26	purposes	purpose	NOUN
ftr-462	222	27	.	.	PUNCT
ftr-462	223	1	see	see	VERB
ftr-462	223	2	regs	reg	NOUN
ftr-462	223	3	.	.	PUNCT
ftr-462	224	1	§	§	PROPN
ftr-462	224	2	301.7701	301.7701	NUM
ftr-462	224	3	-	-	SYM
ftr-462	224	4	1(c	1(c	NUM
ftr-462	224	5	)	)	PUNCT
ftr-462	224	6	(	(	PUNCT
ftr-462	224	7	stating	state	VERB
ftr-462	224	8	that	that	SCONJ
ftr-462	224	9	the	the	DET
ftr-462	224	10	internal	internal	ADJ
ftr-462	224	11	revenue	revenue	NOUN
ftr-462	224	12	code	code	NOUN
ftr-462	224	13	,	,	PUNCT
ftr-462	224	14	not	not	PART
ftr-462	224	15	local	local	ADJ
ftr-462	224	16	law	law	NOUN
ftr-462	224	17	,	,	PUNCT
ftr-462	224	18	establishes	establish	VERB
ftr-462	224	19	the	the	DET
ftr-462	224	20	standards	standard	NOUN
ftr-462	224	21	applied	apply	VERB
ftr-462	224	22	in	in	ADP
ftr-462	224	23	determining	determine	VERB
ftr-462	224	24	the	the	DET
ftr-462	224	25	classification	classification	NOUN
ftr-462	224	26	of	of	ADP
ftr-462	224	27	an	an	DET
ftr-462	224	28	entity	entity	NOUN
ftr-462	224	29	)	)	PUNCT
ftr-462	224	30	.	.	PUNCT
ftr-462	225	1	however	however	ADV
ftr-462	225	2	,	,	PUNCT
ftr-462	225	3	federal	federal	ADJ
ftr-462	225	4	entity	entity	NOUN
ftr-462	225	5	classification	classification	NOUN
ftr-462	225	6	depends	depend	VERB
ftr-462	225	7	on	on	ADP
ftr-462	225	8	the	the	DET
ftr-462	225	9	rights	right	NOUN
ftr-462	225	10	,	,	PUNCT
ftr-462	225	11	duties	duty	NOUN
ftr-462	225	12	,	,	PUNCT
ftr-462	225	13	and	and	CCONJ
ftr-462	225	14	relationships	relationship	NOUN
ftr-462	225	15	that	that	PRON
ftr-462	225	16	are	be	AUX
ftr-462	225	17	prescribed	prescribe	VERB
ftr-462	225	18	by	by	ADP
ftr-462	225	19	state	state	NOUN
ftr-462	225	20	law	law	NOUN
ftr-462	225	21	.	.	PUNCT
ftr-462	226	1	see	see	VERB
ftr-462	226	2	regs	reg	NOUN
ftr-462	226	3	.	.	PUNCT
ftr-462	227	1	§	§	PROPN
ftr-462	227	2	301.7701	301.7701	NUM
ftr-462	227	3	-	-	SYM
ftr-462	227	4	1(c	1(c	NUM
ftr-462	227	5	)	)	PUNCT
ftr-462	227	6	.	.	PUNCT
ftr-462	228	1	see	see	AUX
ftr-462	228	2	also	also	ADV
ftr-462	228	3	rev	rev	VERB
ftr-462	228	4	.	.	PUNCT
ftr-462	229	1	rul	rul	PROPN
ftr-462	229	2	.	.	PUNCT
ftr-462	230	1	88	88	NUM
ftr-462	230	2	-	-	SYM
ftr-462	230	3	8	8	NUM
ftr-462	230	4	,	,	PUNCT
ftr-462	230	5	1988	1988	NUM
ftr-462	230	6	-	-	SYM
ftr-462	230	7	1	1	NUM
ftr-462	230	8	c.b	c.b	PROPN
ftr-462	230	9	.	.	PROPN
ftr-462	230	10	403	403	NUM
ftr-462	230	11	(	(	PUNCT
ftr-462	230	12	extending	extend	VERB
ftr-462	230	13	this	this	DET
ftr-462	230	14	approach	approach	NOUN
ftr-462	230	15	to	to	ADP
ftr-462	230	16	foreign	foreign	ADJ
ftr-462	230	17	entities	entity	NOUN
ftr-462	230	18	)	)	PUNCT
ftr-462	230	19	;	;	PUNCT
ftr-462	230	20	but	but	CCONJ
ftr-462	231	1	cf	cf	X
ftr-462	231	2	.	.	PUNCT
ftr-462	231	3	ps-43	ps-43	PROPN
ftr-462	231	4	-	-	PUNCT
ftr-462	231	5	95	95	NUM
ftr-462	231	6	,	,	PUNCT
ftr-462	231	7	61	61	NUM
ftr-462	231	8	fed	feed	VERB
ftr-462	231	9	.	.	PUNCT
ftr-462	232	1	reg	reg	PROPN
ftr-462	232	2	.	.	PUNCT
ftr-462	233	1	21,989	21,989	NUM
ftr-462	233	2	(	(	PUNCT
ftr-462	233	3	1996	1996	NUM
ftr-462	233	4	)	)	PUNCT
ftr-462	233	5	(	(	PUNCT
ftr-462	233	6	proposing	propose	VERB
ftr-462	233	7	"	"	PUNCT
ftr-462	233	8	check	check	VERB
ftr-462	233	9	-	-	PUNCT
ftr-462	233	10	the	the	DET
ftr-462	233	11	-	-	PUNCT
ftr-462	233	12	box	box	NOUN
ftr-462	233	13	"	"	PUNCT
ftr-462	233	14	elective	elective	ADJ
ftr-462	233	15	entity	entity	NOUN
ftr-462	233	16	classification	classification	NOUN
ftr-462	233	17	)	)	PUNCT
ftr-462	233	18	.	.	PUNCT
ftr-462	234	1	as	as	ADP
ftr-462	234	2	another	another	DET
ftr-462	234	3	example	example	NOUN
ftr-462	234	4	,	,	PUNCT
ftr-462	234	5	the	the	DET
ftr-462	234	6	definition	definition	NOUN
ftr-462	234	7	of	of	ADP
ftr-462	234	8	a	a	DET
ftr-462	234	9	life	life	NOUN
ftr-462	234	10	insurance	insurance	NOUN
ftr-462	234	11	contract	contract	NOUN
ftr-462	234	12	may	may	AUX
ftr-462	234	13	include	include	VERB
ftr-462	234	14	certain	certain	ADJ
ftr-462	234	15	arrangements	arrangement	NOUN
ftr-462	234	16	,	,	PUNCT
ftr-462	234	17	whether	whether	SCONJ
ftr-462	234	18	or	or	CCONJ
ftr-462	234	19	not	not	PART
ftr-462	234	20	they	they	PRON
ftr-462	234	21	are	be	AUX
ftr-462	234	22	treated	treat	VERB
ftr-462	234	23	as	as	ADP
ftr-462	234	24	insurance	insurance	NOUN
ftr-462	234	25	contracts	contract	NOUN
ftr-462	234	26	under	under	ADP
ftr-462	234	27	state	state	NOUN
ftr-462	234	28	law	law	NOUN
ftr-462	234	29	.	.	PUNCT
ftr-462	235	1	see	see	VERB
ftr-462	235	2	irc	irc	PROPN
ftr-462	235	3	§	§	PROPN
ftr-462	235	4	77020)(1	77020)(1	NUM
ftr-462	235	5	)	)	PUNCT
ftr-462	235	6	.	.	PUNCT
ftr-462	236	1	ultimately	ultimately	ADV
ftr-462	236	2	,	,	PUNCT
ftr-462	236	3	it	it	PRON
ftr-462	236	4	is	be	AUX
ftr-462	236	5	the	the	DET
ftr-462	236	6	intent	intent	NOUN
ftr-462	236	7	of	of	ADP
ftr-462	236	8	congress	congress	PROPN
ftr-462	236	9	that	that	PRON
ftr-462	236	10	determines	determine	VERB
ftr-462	236	11	the	the	DET
ftr-462	236	12	role	role	NOUN
ftr-462	236	13	of	of	ADP
ftr-462	236	14	state	state	NOUN
ftr-462	236	15	law	law	NOUN
ftr-462	236	16	.	.	PUNCT
ftr-462	237	1	for	for	ADP
ftr-462	237	2	example	example	NOUN
ftr-462	237	3	,	,	PUNCT
ftr-462	237	4	under	under	ADP
ftr-462	237	5	§	§	PROPN
ftr-462	237	6	2053(a	2053(a	NUM
ftr-462	237	7	)	)	PUNCT
ftr-462	237	8	,	,	PUNCT
ftr-462	237	9	the	the	DET
ftr-462	237	10	estate	estate	NOUN
ftr-462	237	11	tax	tax	NOUN
ftr-462	237	12	deduction	deduction	NOUN
ftr-462	237	13	for	for	ADP
ftr-462	237	14	"	"	PUNCT
ftr-462	237	15	administration	administration	NOUN
ftr-462	237	16	expenses	expense	NOUN
ftr-462	237	17	"	"	PUNCT
ftr-462	237	18	appears	appear	VERB
ftr-462	237	19	to	to	PART
ftr-462	237	20	turn	turn	VERB
ftr-462	237	21	upon	upon	SCONJ
ftr-462	237	22	whether	whether	SCONJ
ftr-462	237	23	the	the	DET
ftr-462	237	24	expenses	expense	NOUN
ftr-462	237	25	are	be	AUX
ftr-462	237	26	allowable	allowable	ADJ
ftr-462	237	27	under	under	ADP
ftr-462	237	28	state	state	NOUN
ftr-462	237	29	law	law	NOUN
ftr-462	237	30	,	,	PUNCT
ftr-462	237	31	but	but	CCONJ
ftr-462	237	32	the	the	DET
ftr-462	237	33	treasury	treasury	NOUN
ftr-462	237	34	has	have	AUX
ftr-462	237	35	attempted	attempt	VERB
ftr-462	237	36	to	to	PART
ftr-462	237	37	impose	impose	VERB
ftr-462	237	38	an	an	DET
ftr-462	237	39	additional	additional	ADJ
ftr-462	237	40	federal	federal	ADJ
ftr-462	237	41	law	law	NOUN
ftr-462	237	42	requirement	requirement	NOUN
ftr-462	237	43	that	that	SCONJ
ftr-462	237	44	such	such	ADJ
ftr-462	237	45	expenses	expense	NOUN
ftr-462	237	46	be	be	VERB
ftr-462	237	47	"	"	PUNCT
ftr-462	237	48	necessary	necessary	ADJ
ftr-462	237	49	.	.	PUNCT
ftr-462	237	50	"	"	PUNCT
ftr-462	238	1	see	see	VERB
ftr-462	238	2	regs	reg	NOUN
ftr-462	238	3	.	.	PUNCT
ftr-462	239	1	§	§	PROPN
ftr-462	239	2	20.2053	20.2053	NUM
ftr-462	239	3	-	-	SYM
ftr-462	239	4	3	3	NUM
ftr-462	239	5	.	.	PUNCT
ftr-462	240	1	the	the	DET
ftr-462	240	2	federal	federal	ADJ
ftr-462	240	3	courts	court	NOUN
ftr-462	240	4	are	be	AUX
ftr-462	240	5	split	split	VERB
ftr-462	240	6	on	on	ADP
ftr-462	240	7	the	the	DET
ftr-462	240	8	validity	validity	NOUN
ftr-462	240	9	of	of	ADP
ftr-462	240	10	the	the	DET
ftr-462	240	11	additional	additional	ADJ
ftr-462	240	12	requirement	requirement	NOUN
ftr-462	240	13	.	.	PUNCT
ftr-462	241	1	compare	compare	ADJ
ftr-462	241	2	estate	estate	NOUN
ftr-462	241	3	of	of	ADP
ftr-462	241	4	park	park	NOUN
ftr-462	241	5	v.	v.	PROPN
ftr-462	241	6	commissioner	commissioner	PROPN
ftr-462	241	7	,	,	PUNCT
ftr-462	241	8	475	475	NUM
ftr-462	241	9	f.2d	f.2d	X
ftr-462	241	10	673	673	NUM
ftr-462	241	11	(	(	PUNCT
ftr-462	241	12	6th	6th	ADJ
ftr-462	241	13	cir	cir	NOUN
ftr-462	241	14	.	.	PROPN
ftr-462	241	15	1973	1973	NUM
ftr-462	241	16	)	)	PUNCT
ftr-462	241	17	(	(	PUNCT
ftr-462	241	18	statute	statute	NOUN
ftr-462	241	19	looking	look	VERB
ftr-462	241	20	solely	solely	ADV
ftr-462	241	21	to	to	ADP
ftr-462	241	22	state	state	NOUN
ftr-462	241	23	law	law	NOUN
ftr-462	241	24	preempts	preempt	VERB
ftr-462	241	25	broader	broad	ADJ
ftr-462	241	26	regulations	regulation	NOUN
ftr-462	241	27	)	)	PUNCT
ftr-462	241	28	with	with	ADP
ftr-462	241	29	estate	estate	NOUN
ftr-462	241	30	of	of	ADP
ftr-462	241	31	love	love	NOUN
ftr-462	241	32	v.	v.	ADP
ftr-462	241	33	commissioner	commissioner	NOUN
ftr-462	241	34	,	,	PUNCT
ftr-462	241	35	923	923	NUM
ftr-462	241	36	f.2d	f.2d	SYM
ftr-462	241	37	335	335	NUM
ftr-462	241	38	(	(	PUNCT
ftr-462	241	39	4th	4th	ADJ
ftr-462	241	40	cir	cir	NOUN
ftr-462	241	41	.	.	PROPN
ftr-462	241	42	1991	1991	NUM
ftr-462	241	43	)	)	PUNCT
ftr-462	241	44	.	.	PUNCT
ftr-462	242	1	however	however	ADV
ftr-462	242	2	,	,	PUNCT
ftr-462	242	3	this	this	DET
ftr-462	242	4	dispute	dispute	NOUN
ftr-462	242	5	is	be	AUX
ftr-462	242	6	not	not	PART
ftr-462	242	7	so	so	ADV
ftr-462	242	8	much	much	ADV
ftr-462	242	9	over	over	ADP
ftr-462	242	10	the	the	DET
ftr-462	242	11	proper	proper	ADJ
ftr-462	242	12	role	role	NOUN
ftr-462	242	13	for	for	ADP
ftr-462	242	14	state	state	NOUN
ftr-462	242	15	law	law	NOUN
ftr-462	242	16	generally	generally	ADV
ftr-462	242	17	,	,	PUNCT
ftr-462	242	18	as	as	ADP
ftr-462	242	19	the	the	DET
ftr-462	242	20	role	role	NOUN
ftr-462	242	21	that	that	PRON
ftr-462	242	22	congress	congress	PROPN
ftr-462	242	23	intended	intend	VERB
ftr-462	242	24	for	for	ADP
ftr-462	242	25	state	state	NOUN
ftr-462	242	26	law	law	NOUN
ftr-462	242	27	in	in	ADP
ftr-462	242	28	this	this	DET
ftr-462	242	29	particular	particular	ADJ
ftr-462	242	30	context	context	NOUN
ftr-462	242	31	.	.	PUNCT
ftr-462	243	1	see	see	VERB
ftr-462	243	2	generally	generally	ADV
ftr-462	243	3	paul	paul	PROPN
ftr-462	243	4	l.	l.	PROPN
ftr-462	243	5	caron	caron	PROPN
ftr-462	243	6	,	,	PUNCT
ftr-462	243	7	the	the	DET
ftr-462	243	8	role	role	NOUN
ftr-462	243	9	of	of	ADP
ftr-462	243	10	state	state	NOUN
ftr-462	243	11	court	court	NOUN
ftr-462	243	12	decisions	decision	NOUN
ftr-462	243	13	in	in	ADP
ftr-462	243	14	federal	federal	ADJ
ftr-462	243	15	tax	tax	NOUN
ftr-462	243	16	litigation	litigation	NOUN
ftr-462	243	17	:	:	PUNCT
ftr-462	243	18	bosch	bosch	PROPN
ftr-462	243	19	,	,	PUNCT
ftr-462	243	20	erie	erie	NOUN
ftr-462	243	21	,	,	PUNCT
ftr-462	243	22	and	and	CCONJ
ftr-462	243	23	beyond	beyond	ADP
ftr-462	243	24	,	,	PUNCT
ftr-462	243	25	71	71	NUM
ftr-462	243	26	or	or	CCONJ
ftr-462	243	27	.	.	PUNCT
ftr-462	244	1	l.	l.	PROPN
ftr-462	244	2	rev	rev	PROPN
ftr-462	244	3	.	.	PROPN
ftr-462	245	1	781	781	NUM
ftr-462	245	2	(	(	PUNCT
ftr-462	245	3	1992	1992	NUM
ftr-462	245	4	)	)	PUNCT
ftr-462	245	5	,	,	PUNCT
ftr-462	245	6	reprinted	reprint	VERB
ftr-462	245	7	in	in	ADP
ftr-462	245	8	93	93	NUM
ftr-462	245	9	tnt	tnt	NOUN
ftr-462	245	10	112	112	NUM
ftr-462	245	11	-	-	SYM
ftr-462	245	12	36	36	NUM
ftr-462	245	13	(	(	PUNCT
ftr-462	245	14	may	may	PROPN
ftr-462	245	15	26	26	NUM
ftr-462	245	16	,	,	PUNCT
ftr-462	245	17	1993	1993	NUM
ftr-462	245	18	)	)	PUNCT
ftr-462	245	19	.	.	PUNCT
ftr-462	246	1	the	the	DET
ftr-462	246	2	factual	factual	ADJ
ftr-462	246	3	/	/	SYM
ftr-462	246	4	interpretive	interpretive	ADJ
ftr-462	246	5	distinction	distinction	NOUN
ftr-462	246	6	is	be	AUX
ftr-462	246	7	also	also	ADV
ftr-462	246	8	discussed	discuss	VERB
ftr-462	246	9	in	in	ADP
ftr-462	246	10	the	the	DET
ftr-462	246	11	literature	literature	NOUN
ftr-462	246	12	on	on	ADP
ftr-462	246	13	the	the	DET
ftr-462	246	14	law	law	NOUN
ftr-462	246	15	of	of	ADP
ftr-462	246	16	evidence	evidence	NOUN
ftr-462	246	17	.	.	PUNCT
ftr-462	247	1	see	see	VERB
ftr-462	247	2	,	,	PUNCT
ftr-462	247	3	e.g.	e.g.	ADV
ftr-462	247	4	,	,	PUNCT
ftr-462	247	5	arthur	arthur	PROPN
ftr-462	247	6	r.	r.	PROPN
ftr-462	247	7	miller	miller	PROPN
ftr-462	247	8	,	,	PUNCT
ftr-462	247	9	federal	federal	ADJ
ftr-462	247	10	rule	rule	NOUN
ftr-462	247	11	44.1	44.1	NUM
ftr-462	247	12	and	and	CCONJ
ftr-462	247	13	the	the	DET
ftr-462	247	14	"	"	PUNCT
ftr-462	247	15	fact	fact	NOUN
ftr-462	247	16	"	"	PUNCT
ftr-462	247	17	approach	approach	NOUN
ftr-462	247	18	to	to	ADP
ftr-462	247	19	determining	determine	VERB
ftr-462	247	20	foreign	foreign	ADJ
ftr-462	247	21	law	law	NOUN
ftr-462	247	22	:	:	PUNCT
ftr-462	247	23	death	death	NOUN
ftr-462	247	24	knell	knell	NOUN
ftr-462	247	25	for	for	ADP
ftr-462	247	26	a	a	DET
ftr-462	247	27	die	die	ADJ
ftr-462	247	28	-	-	PUNCT
ftr-462	247	29	hard	hard	ADJ
ftr-462	247	30	doctrine	doctrine	NOUN
ftr-462	247	31	,	,	PUNCT
ftr-462	247	32	65	65	NUM
ftr-462	247	33	mich	mich	PROPN
ftr-462	247	34	.	.	PUNCT
ftr-462	248	1	l.	l.	PROPN
ftr-462	248	2	rev	rev	PROPN
ftr-462	248	3	.	.	PROPN
ftr-462	249	1	613	613	NUM
ftr-462	249	2	(	(	PUNCT
ftr-462	249	3	1967	1967	NUM
ftr-462	249	4	)	)	PUNCT
ftr-462	249	5	.	.	PUNCT
ftr-462	250	1	more	more	ADV
ftr-462	250	2	generally	generally	ADV
ftr-462	250	3	,	,	PUNCT
ftr-462	250	4	it	it	PRON
ftr-462	250	5	may	may	AUX
ftr-462	250	6	be	be	AUX
ftr-462	250	7	thought	think	VERB
ftr-462	250	8	of	of	ADP
ftr-462	250	9	as	as	ADP
ftr-462	250	10	an	an	DET
ftr-462	250	11	elaboration	elaboration	NOUN
ftr-462	250	12	,	,	PUNCT
ftr-462	250	13	in	in	ADP
ftr-462	250	14	a	a	DET
ftr-462	250	15	narrow	narrow	ADJ
ftr-462	250	16	context	context	NOUN
ftr-462	250	17	,	,	PUNCT
ftr-462	250	18	of	of	ADP
ftr-462	250	19	choice	choice	NOUN
ftr-462	250	20	of	of	ADP
ftr-462	250	21	law	law	NOUN
ftr-462	250	22	principles	principle	NOUN
ftr-462	250	23	.	.	PUNCT
ftr-462	251	1	there	there	PRON
ftr-462	251	2	is	be	VERB
ftr-462	251	3	an	an	DET
ftr-462	251	4	enormous	enormous	ADJ
ftr-462	251	5	body	body	NOUN
ftr-462	251	6	of	of	ADP
ftr-462	251	7	literature	literature	NOUN
ftr-462	251	8	on	on	ADP
ftr-462	251	9	choice	choice	NOUN
ftr-462	251	10	of	of	ADP
ftr-462	251	11	law	law	NOUN
ftr-462	251	12	,	,	PUNCT
ftr-462	251	13	and	and	CCONJ
ftr-462	251	14	discussion	discussion	NOUN
ftr-462	251	15	of	of	ADP
ftr-462	251	16	that	that	DET
ftr-462	251	17	literature	literature	NOUN
ftr-462	251	18	is	be	AUX
ftr-462	251	19	beyond	beyond	ADP
ftr-462	251	20	the	the	DET
ftr-462	251	21	scope	scope	NOUN
ftr-462	251	22	of	of	ADP
ftr-462	251	23	this	this	DET
ftr-462	251	24	article	article	NOUN
ftr-462	251	25	.	.	PUNCT
ftr-462	252	1	for	for	ADP
ftr-462	252	2	discussion	discussion	NOUN
ftr-462	252	3	of	of	ADP
ftr-462	252	4	these	these	DET
ftr-462	252	5	principles	principle	NOUN
ftr-462	252	6	in	in	ADP
ftr-462	252	7	the	the	DET
ftr-462	252	8	u.s	u.s	PROPN
ftr-462	252	9	.	.	PROPN
ftr-462	252	10	context	context	PROPN
ftr-462	252	11	,	,	PUNCT
ftr-462	252	12	see	see	VERB
ftr-462	252	13	,	,	PUNCT
ftr-462	252	14	e.g.	e.g.	ADV
ftr-462	252	15	,	,	PUNCT
ftr-462	252	16	brainerd	brainerd	PROPN
ftr-462	252	17	currie	currie	PROPN
ftr-462	252	18	,	,	PUNCT
ftr-462	252	19	selected	select	VERB
ftr-462	252	20	essays	essay	NOUN
ftr-462	252	21	on	on	ADP
ftr-462	252	22	the	the	DET
ftr-462	252	23	conflict	conflict	NOUN
ftr-462	252	24	of	of	ADP
ftr-462	252	25	laws	law	NOUN
ftr-462	252	26	(	(	PUNCT
ftr-462	252	27	1963	1963	NUM
ftr-462	252	28	)	)	PUNCT
ftr-462	252	29	;	;	PUNCT
ftr-462	252	30	russell	russell	PROPN
ftr-462	252	31	j.	j.	PROPN
ftr-462	252	32	weintraub	weintraub	PROPN
ftr-462	252	33	,	,	PUNCT
ftr-462	252	34	commentary	commentary	NOUN
ftr-462	252	35	on	on	ADP
ftr-462	252	36	the	the	DET
ftr-462	252	37	conflict	conflict	NOUN
ftr-462	252	38	of	of	ADP
ftr-462	252	39	laws	law	NOUN
ftr-462	252	40	(	(	PUNCT
ftr-462	252	41	3d	3d	NUM
ftr-462	252	42	ed	ed	NOUN
ftr-462	252	43	.	.	PROPN
ftr-462	252	44	1986	1986	NUM
ftr-462	252	45	)	)	PUNCT
ftr-462	252	46	;	;	PUNCT
ftr-462	252	47	walter	walter	PROPN
ftr-462	252	48	w.	w.	PROPN
ftr-462	252	49	cook	cook	PROPN
ftr-462	252	50	,	,	PUNCT
ftr-462	252	51	the	the	DET
ftr-462	252	52	logical	logical	ADJ
ftr-462	252	53	and	and	CCONJ
ftr-462	252	54	legal	legal	ADJ
ftr-462	252	55	bases	basis	NOUN
ftr-462	252	56	of	of	ADP
ftr-462	252	57	the	the	DET
ftr-462	252	58	conflict	conflict	NOUN
ftr-462	252	59	of	of	ADP
ftr-462	252	60	laws	law	NOUN
ftr-462	252	61	,	,	PUNCT
ftr-462	252	62	33	33	NUM
ftr-462	252	63	yale	yale	PROPN
ftr-462	252	64	l.j	l.j	PROPN
ftr-462	252	65	.	.	PROPN
ftr-462	252	66	457	457	NUM
ftr-462	252	67	(	(	PUNCT
ftr-462	252	68	1924	1924	NUM
ftr-462	252	69	)	)	PUNCT
ftr-462	252	70	;	;	PUNCT
ftr-462	252	71	arthur	arthur	PROPN
ftr-462	252	72	r.	r.	PROPN
ftr-462	252	73	von	von	PROPN
ftr-462	252	74	mehren	mehren	PROPN
ftr-462	252	75	,	,	PUNCT
ftr-462	252	76	special	special	ADJ
ftr-462	252	77	substantive	substantive	ADJ
ftr-462	252	78	rules	rule	NOUN
ftr-462	252	79	for	for	ADP
ftr-462	252	80	multistate	multistate	NOUN
ftr-462	252	81	problems	problem	NOUN
ftr-462	252	82	:	:	PUNCT
ftr-462	252	83	their	their	PRON
ftr-462	252	84	role	role	NOUN
ftr-462	252	85	and	and	CCONJ
ftr-462	252	86	significance	significance	NOUN
ftr-462	252	87	in	in	ADP
ftr-462	252	88	contemporary	contemporary	ADJ
ftr-462	252	89	choice	choice	NOUN
ftr-462	252	90	of	of	ADP
ftr-462	252	91	law	law	NOUN
ftr-462	252	92	methodology	methodology	NOUN
ftr-462	252	93	,	,	PUNCT
ftr-462	252	94	88	88	NUM
ftr-462	252	95	harv	harv	NOUN
ftr-462	252	96	.	.	PUNCT
ftr-462	253	1	l.	l.	PROPN
ftr-462	253	2	rev	rev	PROPN
ftr-462	253	3	.	.	PROPN
ftr-462	253	4	347	347	NUM
ftr-462	253	5	(	(	PUNCT
ftr-462	253	6	1974	1974	NUM
ftr-462	253	7	)	)	PUNCT
ftr-462	253	8	.	.	PUNCT
ftr-462	254	1	[	[	X
ftr-462	254	2	vol	vol	NOUN
ftr-462	254	3	3:4	3:4	NUM
ftr-462	254	4	foreign	foreign	ADJ
ftr-462	254	5	law	law	NOUN
ftr-462	254	6	in	in	ADP
ftr-462	254	7	u.s	u.s	PROPN
ftr-462	254	8	.	.	PROPN
ftr-462	254	9	international	international	ADJ
ftr-462	254	10	taration	taration	NOUN
ftr-462	254	11	foreign	foreign	ADJ
ftr-462	254	12	law	law	NOUN
ftr-462	254	13	.	.	PUNCT
ftr-462	255	1	this	this	DET
ftr-462	255	2	view	view	NOUN
ftr-462	255	3	would	would	AUX
ftr-462	255	4	seem	seem	VERB
ftr-462	255	5	to	to	PART
ftr-462	255	6	be	be	AUX
ftr-462	255	7	noncontroversial	noncontroversial	ADJ
ftr-462	255	8	.	.	PUNCT
ftr-462	256	1	indeed	indeed	ADV
ftr-462	256	2	,	,	PUNCT
ftr-462	256	3	there	there	PRON
ftr-462	256	4	is	be	VERB
ftr-462	256	5	scant	scant	ADJ
ftr-462	256	6	criticism	criticism	NOUN
ftr-462	256	7	of	of	ADP
ftr-462	256	8	the	the	DET
ftr-462	256	9	biddle	biddle	NOUN
ftr-462	256	10	holding	holding	NOUN
ftr-462	256	11	or	or	CCONJ
ftr-462	256	12	ratio	ratio	NOUN
ftr-462	256	13	decidendi	decidendi	NOUN
ftr-462	256	14	in	in	ADP
ftr-462	256	15	the	the	DET
ftr-462	256	16	literature	literature	NOUN
ftr-462	256	17	.	.	PUNCT
ftr-462	257	1	28	28	NUM
ftr-462	257	2	as	as	SCONJ
ftr-462	257	3	will	will	AUX
ftr-462	257	4	be	be	AUX
ftr-462	257	5	seen	see	VERB
ftr-462	257	6	,	,	PUNCT
ftr-462	257	7	however	however	ADV
ftr-462	257	8	,	,	PUNCT
ftr-462	257	9	biddle	biddle	PROPN
ftr-462	257	10	has	have	AUX
ftr-462	257	11	been	be	AUX
ftr-462	257	12	interpreted	interpret	VERB
ftr-462	257	13	more	more	ADV
ftr-462	257	14	broadly	broadly	ADV
ftr-462	257	15	.	.	PUNCT
ftr-462	258	1	2	2	X
ftr-462	258	2	.	.	X
ftr-462	258	3	the	the	DET
ftr-462	258	4	regulations.-the	regulations.-the	DET
ftr-462	258	5	regulations	regulation	NOUN
ftr-462	258	6	implementing	implement	VERB
ftr-462	258	7	the	the	DET
ftr-462	258	8	biddle	biddle	PROPN
ftr-462	258	9	decision	decision	PROPN
ftr-462	258	10	state	state	NOUN
ftr-462	258	11	that	that	SCONJ
ftr-462	258	12	a	a	DET
ftr-462	258	13	tax	tax	NOUN
ftr-462	258	14	is	be	AUX
ftr-462	258	15	considered	consider	VERB
ftr-462	258	16	paid	pay	VERB
ftr-462	258	17	for	for	ADP
ftr-462	258	18	purposes	purpose	NOUN
ftr-462	258	19	of	of	ADP
ftr-462	258	20	section	section	NOUN
ftr-462	258	21	901	901	NUM
ftr-462	258	22	by	by	ADP
ftr-462	258	23	the	the	DET
ftr-462	258	24	person	person	NOUN
ftr-462	258	25	on	on	ADP
ftr-462	258	26	whom	whom	PRON
ftr-462	258	27	foreign	foreign	ADJ
ftr-462	258	28	law	law	NOUN
ftr-462	258	29	imposes	impose	VERB
ftr-462	258	30	legal	legal	ADJ
ftr-462	258	31	liability	liability	NOUN
ftr-462	258	32	for	for	ADP
ftr-462	258	33	the	the	DET
ftr-462	258	34	tax	tax	NOUN
ftr-462	258	35	.	.	PUNCT
ftr-462	258	36	'	'	PUNCT
ftr-462	259	1	9	9	NUM
ftr-462	259	2	thus	thus	ADV
ftr-462	259	3	,	,	PUNCT
ftr-462	259	4	even	even	ADV
ftr-462	259	5	if	if	SCONJ
ftr-462	259	6	another	another	DET
ftr-462	259	7	party	party	NOUN
ftr-462	259	8	to	to	ADP
ftr-462	259	9	a	a	DET
ftr-462	259	10	transaction	transaction	NOUN
ftr-462	259	11	with	with	ADP
ftr-462	259	12	the	the	DET
ftr-462	259	13	taxpayer	taxpayer	NOUN
ftr-462	259	14	assumes	assume	VERB
ftr-462	259	15	liability	liability	NOUN
ftr-462	259	16	for	for	ADP
ftr-462	259	17	foreign	foreign	ADJ
ftr-462	259	18	taxes	taxis	NOUN
ftr-462	259	19	on	on	ADP
ftr-462	259	20	income	income	NOUN
ftr-462	259	21	generated	generate	VERB
ftr-462	259	22	in	in	ADP
ftr-462	259	23	the	the	DET
ftr-462	259	24	transaction	transaction	NOUN
ftr-462	259	25	,	,	PUNCT
ftr-462	259	26	only	only	ADV
ftr-462	259	27	the	the	DET
ftr-462	259	28	person	person	NOUN
ftr-462	259	29	legally	legally	ADV
ftr-462	259	30	liable	liable	ADJ
ftr-462	259	31	for	for	ADP
ftr-462	259	32	the	the	DET
ftr-462	259	33	tax	tax	NOUN
ftr-462	259	34	,	,	PUNCT
ftr-462	259	35	and	and	CCONJ
ftr-462	259	36	not	not	PART
ftr-462	259	37	that	that	SCONJ
ftr-462	259	38	other	other	ADJ
ftr-462	259	39	party	party	NOUN
ftr-462	259	40	,	,	PUNCT
ftr-462	259	41	is	be	AUX
ftr-462	259	42	entitled	entitle	VERB
ftr-462	259	43	to	to	ADP
ftr-462	259	44	a	a	DET
ftr-462	259	45	credit	credit	NOUN
ftr-462	259	46	for	for	ADP
ftr-462	259	47	such	such	ADJ
ftr-462	259	48	foreign	foreign	ADJ
ftr-462	259	49	taxes	taxis	NOUN
ftr-462	259	50	.	.	PUNCT
ftr-462	260	1	the	the	DET
ftr-462	260	2	economic	economic	ADJ
ftr-462	260	3	burden	burden	NOUN
ftr-462	260	4	of	of	ADP
ftr-462	260	5	the	the	DET
ftr-462	260	6	tax	tax	NOUN
ftr-462	260	7	is	be	AUX
ftr-462	260	8	also	also	ADV
ftr-462	260	9	irrelevant	irrelevant	ADJ
ftr-462	260	10	.	.	PUNCT
ftr-462	261	1	by	by	ADP
ftr-462	261	2	making	make	VERB
ftr-462	261	3	the	the	DET
ftr-462	261	4	credit	credit	NOUN
ftr-462	261	5	's	's	PART
ftr-462	261	6	availability	availability	NOUN
ftr-462	261	7	depend	depend	VERB
ftr-462	261	8	on	on	ADP
ftr-462	261	9	formalistic	formalistic	ADJ
ftr-462	261	10	legal	legal	ADJ
ftr-462	261	11	liability	liability	NOUN
ftr-462	261	12	,	,	PUNCT
ftr-462	261	13	"	"	PUNCT
ftr-462	261	14	the	the	DET
ftr-462	261	15	treasury	treasury	NOUN
ftr-462	261	16	may	may	AUX
ftr-462	261	17	cause	cause	VERB
ftr-462	261	18	section	section	NOUN
ftr-462	261	19	901	901	NUM
ftr-462	261	20	to	to	PART
ftr-462	261	21	be	be	AUX
ftr-462	261	22	applied	apply	VERB
ftr-462	261	23	both	both	CCONJ
ftr-462	261	24	too	too	ADV
ftr-462	261	25	broadly	broadly	ADV
ftr-462	261	26	and	and	CCONJ
ftr-462	261	27	too	too	ADV
ftr-462	261	28	narrowly	narrowly	ADV
ftr-462	261	29	.	.	PUNCT
ftr-462	261	30	too	too	ADV
ftr-462	261	31	broadly	broadly	ADV
ftr-462	261	32	because	because	SCONJ
ftr-462	261	33	the	the	DET
ftr-462	261	34	credit	credit	NOUN
ftr-462	261	35	may	may	AUX
ftr-462	261	36	be	be	AUX
ftr-462	261	37	available	available	ADJ
ftr-462	261	38	in	in	ADP
ftr-462	261	39	circumstances	circumstance	NOUN
ftr-462	261	40	that	that	PRON
ftr-462	261	41	violate	violate	VERB
ftr-462	261	42	the	the	DET
ftr-462	261	43	tax	tax	NOUN
ftr-462	261	44	policy	policy	NOUN
ftr-462	261	45	principle	principle	NOUN
ftr-462	261	46	that	that	SCONJ
ftr-462	261	47	the	the	DET
ftr-462	261	48	tax	tax	NOUN
ftr-462	261	49	consequences	consequence	NOUN
ftr-462	261	50	of	of	ADP
ftr-462	261	51	a	a	DET
ftr-462	261	52	transaction	transaction	NOUN
ftr-462	261	53	should	should	AUX
ftr-462	261	54	be	be	AUX
ftr-462	261	55	based	base	VERB
ftr-462	261	56	on	on	ADP
ftr-462	261	57	its	its	PRON
ftr-462	261	58	economic	economic	ADJ
ftr-462	261	59	substance.3	substance.3	NOUN
ftr-462	261	60	'	'	PUNCT
ftr-462	261	61	too	too	ADV
ftr-462	261	62	narrowly	narrowly	ADV
ftr-462	261	63	because	because	SCONJ
ftr-462	261	64	,	,	PUNCT
ftr-462	261	65	in	in	ADP
ftr-462	261	66	certain	certain	ADJ
ftr-462	261	67	cases	case	NOUN
ftr-462	261	68	,	,	PUNCT
ftr-462	261	69	the	the	DET
ftr-462	261	70	legal	legal	ADJ
ftr-462	261	71	liability	liability	NOUN
ftr-462	261	72	standard	standard	NOUN
ftr-462	261	73	makes	make	VERB
ftr-462	261	74	the	the	DET
ftr-462	261	75	availability	availability	NOUN
ftr-462	261	76	of	of	ADP
ftr-462	261	77	the	the	DET
ftr-462	261	78	credit	credit	NOUN
ftr-462	261	79	too	too	ADV
ftr-462	261	80	uncertain	uncertain	ADJ
ftr-462	261	81	,	,	PUNCT
ftr-462	261	82	violating	violate	VERB
ftr-462	261	83	a	a	DET
ftr-462	261	84	second	second	ADJ
ftr-462	261	85	tax	tax	NOUN
ftr-462	261	86	policy	policy	NOUN
ftr-462	261	87	principle	principle	NOUN
ftr-462	261	88	:	:	PUNCT
ftr-462	261	89	to	to	ADP
ftr-462	261	90	the	the	DET
ftr-462	261	91	extent	extent	NOUN
ftr-462	261	92	possible	possible	ADJ
ftr-462	261	93	,	,	PUNCT
ftr-462	261	94	taxpayers	taxpayer	NOUN
ftr-462	261	95	should	should	AUX
ftr-462	261	96	have	have	VERB
ftr-462	261	97	certainty	certainty	NOUN
ftr-462	261	98	regarding	regard	VERB
ftr-462	261	99	the	the	DET
ftr-462	261	100	tax	tax	NOUN
ftr-462	261	101	consequences	consequence	NOUN
ftr-462	261	102	of	of	ADP
ftr-462	261	103	their	their	PRON
ftr-462	261	104	transactions.32	transactions.32	NOUN
ftr-462	261	105	the	the	DET
ftr-462	261	106	legal	legal	ADJ
ftr-462	261	107	liability	liability	NOUN
ftr-462	261	108	test	test	NOUN
ftr-462	261	109	can	can	AUX
ftr-462	261	110	violate	violate	VERB
ftr-462	261	111	both	both	DET
ftr-462	261	112	principles	principle	NOUN
ftr-462	261	113	when	when	SCONJ
ftr-462	261	114	applied	apply	VERB
ftr-462	261	115	to	to	ADP
ftr-462	261	116	net	net	ADJ
ftr-462	261	117	loans	loan	NOUN
ftr-462	261	118	.	.	PUNCT
ftr-462	262	1	in	in	ADP
ftr-462	262	2	a	a	DET
ftr-462	262	3	net	net	ADJ
ftr-462	262	4	loan	loan	NOUN
ftr-462	262	5	,	,	PUNCT
ftr-462	262	6	the	the	DET
ftr-462	262	7	borrower	borrower	NOUN
ftr-462	262	8	is	be	AUX
ftr-462	262	9	required	require	VERB
ftr-462	262	10	to	to	PART
ftr-462	262	11	pay	pay	VERB
ftr-462	262	12	interest	interest	NOUN
ftr-462	262	13	free	free	ADJ
ftr-462	262	14	and	and	CCONJ
ftr-462	262	15	clear	clear	ADJ
ftr-462	262	16	of	of	ADP
ftr-462	262	17	28	28	NUM
ftr-462	262	18	.	.	PUNCT
ftr-462	263	1	but	but	CCONJ
ftr-462	263	2	see	see	VERB
ftr-462	263	3	charles	charles	PROPN
ftr-462	263	4	i.	i.	PROPN
ftr-462	263	5	kingson	kingson	PROPN
ftr-462	263	6	,	,	PUNCT
ftr-462	263	7	the	the	DET
ftr-462	263	8	foreign	foreign	ADJ
ftr-462	263	9	tax	tax	NOUN
ftr-462	263	10	credit	credit	NOUN
ftr-462	263	11	and	and	CCONJ
ftr-462	263	12	its	its	PRON
ftr-462	263	13	critics	critic	NOUN
ftr-462	263	14	,	,	PUNCT
ftr-462	263	15	9	9	NUM
ftr-462	263	16	am	am	NOUN
ftr-462	263	17	.	.	PUNCT
ftr-462	264	1	j.	j.	PROPN
ftr-462	264	2	tax	tax	PROPN
ftr-462	264	3	pol'y	pol'y	NOUN
ftr-462	264	4	1	1	NUM
ftr-462	264	5	,	,	PUNCT
ftr-462	264	6	n.	n.	NOUN
ftr-462	264	7	147	147	NUM
ftr-462	264	8	(	(	PUNCT
ftr-462	264	9	1991	1991	NUM
ftr-462	264	10	)	)	PUNCT
ftr-462	265	1	[	[	X
ftr-462	265	2	hereinafter	hereinafter	NOUN
ftr-462	265	3	kingson	kingson	NOUN
ftr-462	265	4	,	,	PUNCT
ftr-462	265	5	foreign	foreign	ADJ
ftr-462	265	6	tax	tax	NOUN
ftr-462	265	7	credit	credit	NOUN
ftr-462	265	8	]	]	PUNCT
ftr-462	265	9	.	.	PUNCT
ftr-462	266	1	one	one	PRON
ftr-462	266	2	might	might	AUX
ftr-462	266	3	also	also	ADV
ftr-462	266	4	infer	infer	VERB
ftr-462	266	5	such	such	ADJ
ftr-462	266	6	criticism	criticism	NOUN
ftr-462	266	7	from	from	ADP
ftr-462	266	8	the	the	DET
ftr-462	266	9	failure	failure	NOUN
ftr-462	266	10	of	of	ADP
ftr-462	266	11	the	the	DET
ftr-462	266	12	continental	continental	PROPN
ftr-462	266	13	illinois	illinois	PROPN
ftr-462	266	14	court	court	PROPN
ftr-462	266	15	to	to	PART
ftr-462	266	16	cite	cite	VERB
ftr-462	266	17	biddle	biddle	PROPN
ftr-462	266	18	.	.	PUNCT
ftr-462	267	1	see	see	VERB
ftr-462	267	2	continental	continental	PROPN
ftr-462	267	3	ill	ill	PROPN
ftr-462	267	4	.	.	PUNCT
ftr-462	267	5	corp	corp	PROPN
ftr-462	267	6	.	.	PROPN
ftr-462	268	1	v.	v.	PROPN
ftr-462	268	2	commissioner	commissioner	PROPN
ftr-462	268	3	,	,	PUNCT
ftr-462	268	4	998	998	NUM
ftr-462	268	5	f.2d	f.2d	NOUN
ftr-462	268	6	513	513	NUM
ftr-462	268	7	(	(	PUNCT
ftr-462	268	8	7th	7th	ADJ
ftr-462	268	9	cir	cir	NOUN
ftr-462	268	10	.	.	PROPN
ftr-462	268	11	1993	1993	NUM
ftr-462	268	12	)	)	PUNCT
ftr-462	268	13	,	,	PUNCT
ftr-462	268	14	cert	cert	PROPN
ftr-462	268	15	.	.	PUNCT
ftr-462	269	1	denied	deny	VERB
ftr-462	269	2	,	,	PUNCT
ftr-462	269	3	114	114	NUM
ftr-462	269	4	s.	s.	PROPN
ftr-462	269	5	ct	ct	PROPN
ftr-462	269	6	.	.	PROPN
ftr-462	270	1	685	685	NUM
ftr-462	270	2	(	(	PUNCT
ftr-462	270	3	1994	1994	NUM
ftr-462	270	4	)	)	PUNCT
ftr-462	270	5	.	.	PUNCT
ftr-462	271	1	29	29	NUM
ftr-462	271	2	.	.	PUNCT
ftr-462	271	3	regs	regs	PROPN
ftr-462	271	4	.	.	PUNCT
ftr-462	272	1	§	§	PROPN
ftr-462	272	2	1.901	1.901	NUM
ftr-462	272	3	-	-	SYM
ftr-462	272	4	2(0(1	2(0(1	NUM
ftr-462	272	5	)	)	PUNCT
ftr-462	272	6	.	.	PUNCT
ftr-462	273	1	30	30	NUM
ftr-462	273	2	.	.	PUNCT
ftr-462	274	1	this	this	DET
ftr-462	274	2	formalistic	formalistic	ADJ
ftr-462	274	3	approach	approach	NOUN
ftr-462	274	4	may	may	AUX
ftr-462	274	5	be	be	AUX
ftr-462	274	6	considered	consider	VERB
ftr-462	274	7	administratively	administratively	ADV
ftr-462	274	8	desirable	desirable	ADJ
ftr-462	274	9	because	because	SCONJ
ftr-462	274	10	,	,	PUNCT
ftr-462	274	11	in	in	ADP
ftr-462	274	12	many	many	ADJ
ftr-462	274	13	cases	case	NOUN
ftr-462	274	14	,	,	PUNCT
ftr-462	274	15	it	it	PRON
ftr-462	274	16	should	should	AUX
ftr-462	274	17	be	be	AUX
ftr-462	274	18	easier	easy	ADJ
ftr-462	274	19	to	to	PART
ftr-462	274	20	determine	determine	VERB
ftr-462	274	21	legal	legal	ADJ
ftr-462	274	22	liability	liability	NOUN
ftr-462	274	23	than	than	SCONJ
ftr-462	274	24	to	to	PART
ftr-462	274	25	make	make	VERB
ftr-462	274	26	a	a	DET
ftr-462	274	27	factual	factual	ADJ
ftr-462	274	28	determination	determination	NOUN
ftr-462	274	29	of	of	ADP
ftr-462	274	30	economic	economic	ADJ
ftr-462	274	31	burden	burden	NOUN
ftr-462	274	32	.	.	PUNCT
ftr-462	275	1	for	for	ADP
ftr-462	275	2	a	a	DET
ftr-462	275	3	similar	similar	ADJ
ftr-462	275	4	reliance	reliance	NOUN
ftr-462	275	5	on	on	ADP
ftr-462	275	6	a	a	DET
ftr-462	275	7	formalistic	formalistic	ADJ
ftr-462	275	8	application	application	NOUN
ftr-462	275	9	of	of	ADP
ftr-462	275	10	foreign	foreign	ADJ
ftr-462	275	11	law	law	NOUN
ftr-462	275	12	,	,	PUNCT
ftr-462	275	13	see	see	VERB
ftr-462	275	14	prop	prop	NOUN
ftr-462	275	15	.	.	PUNCT
ftr-462	276	1	regs	regs	PROPN
ftr-462	276	2	.	.	PUNCT
ftr-462	277	1	§	§	PROPN
ftr-462	277	2	301.7701	301.7701	NUM
ftr-462	277	3	-	-	SYM
ftr-462	277	4	3(b)(2	3(b)(2	NUM
ftr-462	277	5	)	)	PUNCT
ftr-462	277	6	(	(	PUNCT
ftr-462	277	7	classifying	classify	VERB
ftr-462	277	8	a	a	DET
ftr-462	277	9	foreign	foreign	ADJ
ftr-462	277	10	"	"	PUNCT
ftr-462	277	11	eligible	eligible	ADJ
ftr-462	277	12	entity	entity	NOUN
ftr-462	277	13	"	"	PUNCT
ftr-462	277	14	that	that	PRON
ftr-462	277	15	does	do	AUX
ftr-462	277	16	not	not	PART
ftr-462	277	17	elect	elect	VERB
ftr-462	277	18	a	a	DET
ftr-462	277	19	particular	particular	ADJ
ftr-462	277	20	classification	classification	NOUN
ftr-462	277	21	,	,	PUNCT
ftr-462	277	22	based	base	VERB
ftr-462	277	23	in	in	ADP
ftr-462	277	24	part	part	NOUN
ftr-462	277	25	on	on	ADP
ftr-462	277	26	formalistic	formalistic	ADJ
ftr-462	277	27	application	application	NOUN
ftr-462	277	28	of	of	ADP
ftr-462	277	29	foreign	foreign	ADJ
ftr-462	277	30	law	law	NOUN
ftr-462	277	31	regarding	regard	VERB
ftr-462	277	32	liability	liability	NOUN
ftr-462	277	33	for	for	ADP
ftr-462	277	34	claims	claim	NOUN
ftr-462	277	35	against	against	ADP
ftr-462	277	36	the	the	DET
ftr-462	277	37	entity	entity	NOUN
ftr-462	277	38	)	)	PUNCT
ftr-462	277	39	.	.	PUNCT
ftr-462	278	1	31	31	NUM
ftr-462	278	2	.	.	PUNCT
ftr-462	279	1	see	see	VERB
ftr-462	279	2	frank	frank	PROPN
ftr-462	279	3	lyon	lyon	PROPN
ftr-462	279	4	co.	co.	PROPN
ftr-462	279	5	v.	v.	PROPN
ftr-462	279	6	united	united	PROPN
ftr-462	279	7	states	states	PROPN
ftr-462	279	8	,	,	PUNCT
ftr-462	279	9	435	435	NUM
ftr-462	279	10	u.s	u.s	PROPN
ftr-462	279	11	.	.	PROPN
ftr-462	279	12	561	561	NUM
ftr-462	279	13	.	.	PUNCT
ftr-462	280	1	583	583	NUM
ftr-462	280	2	-	-	SYM
ftr-462	280	3	84	84	NUM
ftr-462	280	4	(	(	PUNCT
ftr-462	280	5	1978	1978	NUM
ftr-462	280	6	):	):	PUNCT
ftr-462	280	7	knetsch	knetsch	PROPN
ftr-462	280	8	v.	v.	PROPN
ftr-462	280	9	united	united	PROPN
ftr-462	280	10	states	states	PROPN
ftr-462	280	11	,	,	PUNCT
ftr-462	280	12	364	364	NUM
ftr-462	280	13	u.s	u.s	PROPN
ftr-462	280	14	.	.	PROPN
ftr-462	280	15	361	361	NUM
ftr-462	280	16	,	,	PUNCT
ftr-462	280	17	365	365	NUM
ftr-462	280	18	-	-	SYM
ftr-462	280	19	69	69	NUM
ftr-462	280	20	(	(	PUNCT
ftr-462	280	21	1960	1960	NUM
ftr-462	280	22	)	)	PUNCT
ftr-462	280	23	;	;	PUNCT
ftr-462	281	1	gregory	gregory	PROPN
ftr-462	281	2	v.	v.	ADP
ftr-462	281	3	helvering	helvering	PROPN
ftr-462	281	4	,	,	PUNCT
ftr-462	281	5	293	293	NUM
ftr-462	281	6	u.s	u.s	PROPN
ftr-462	281	7	.	.	PROPN
ftr-462	281	8	465,470	465,470	NUM
ftr-462	281	9	(	(	PUNCT
ftr-462	281	10	1935	1935	NUM
ftr-462	281	11	)	)	PUNCT
ftr-462	281	12	;	;	PUNCT
ftr-462	281	13	goldstein	goldstein	PROPN
ftr-462	281	14	v.	v.	PROPN
ftr-462	281	15	commissioner	commissioner	PROPN
ftr-462	281	16	,	,	PUNCT
ftr-462	281	17	364	364	NUM
ftr-462	281	18	f.2d	f.2d	SYM
ftr-462	281	19	734	734	NUM
ftr-462	281	20	,	,	PUNCT
ftr-462	281	21	740	740	NUM
ftr-462	281	22	(	(	PUNCT
ftr-462	281	23	2d	2d	NUM
ftr-462	281	24	cir	cir	NOUN
ftr-462	281	25	.	.	PUNCT
ftr-462	281	26	1966	1966	NUM
ftr-462	281	27	)	)	PUNCT
ftr-462	281	28	.	.	PUNCT
ftr-462	282	1	cert	cert	PROPN
ftr-462	282	2	.	.	PUNCT
ftr-462	283	1	denied	deny	VERB
ftr-462	283	2	.	.	PUNCT
ftr-462	284	1	385	385	NUM
ftr-462	284	2	u.s	u.s	PROPN
ftr-462	284	3	.	.	PROPN
ftr-462	284	4	1005	1005	NUM
ftr-462	284	5	(	(	PUNCT
ftr-462	284	6	1967	1967	NUM
ftr-462	284	7	)	)	PUNCT
ftr-462	284	8	.	.	PUNCT
ftr-462	285	1	32	32	NUM
ftr-462	285	2	.	.	PUNCT
ftr-462	285	3	formalistic	formalistic	ADJ
ftr-462	285	4	dependence	dependence	NOUN
ftr-462	285	5	of	of	ADP
ftr-462	285	6	the	the	DET
ftr-462	285	7	credit	credit	NOUN
ftr-462	285	8	on	on	ADP
ftr-462	285	9	legal	legal	ADJ
ftr-462	285	10	liability	liability	NOUN
ftr-462	285	11	can	can	AUX
ftr-462	285	12	result	result	VERB
ftr-462	285	13	in	in	ADP
ftr-462	285	14	uncertainty	uncertainty	NOUN
ftr-462	285	15	because	because	SCONJ
ftr-462	285	16	foreign	foreign	ADJ
ftr-462	285	17	law	law	NOUN
ftr-462	285	18	regarding	regard	VERB
ftr-462	285	19	legal	legal	ADJ
ftr-462	285	20	liability	liability	NOUN
ftr-462	285	21	is	be	AUX
ftr-462	285	22	sometimes	sometimes	ADV
ftr-462	285	23	unclear	unclear	ADJ
ftr-462	285	24	.	.	PUNCT
ftr-462	286	1	moreover	moreover	ADV
ftr-462	286	2	,	,	PUNCT
ftr-462	286	3	if	if	SCONJ
ftr-462	286	4	the	the	DET
ftr-462	286	5	irs	irs	PROPN
ftr-462	286	6	declines	decline	VERB
ftr-462	286	7	to	to	PART
ftr-462	286	8	apply	apply	VERB
ftr-462	286	9	the	the	DET
ftr-462	286	10	legal	legal	ADJ
ftr-462	286	11	liability	liability	NOUN
ftr-462	286	12	standard	standard	NOUN
ftr-462	286	13	in	in	ADP
ftr-462	286	14	cases	case	NOUN
ftr-462	286	15	where	where	SCONJ
ftr-462	286	16	there	there	PRON
ftr-462	286	17	is	be	VERB
ftr-462	286	18	suspicion	suspicion	NOUN
ftr-462	286	19	of	of	ADP
ftr-462	286	20	taxpayer	taxpayer	NOUN
ftr-462	286	21	/	/	SYM
ftr-462	286	22	foreign	foreign	ADJ
ftr-462	286	23	government	government	NOUN
ftr-462	286	24	collusion	collusion	NOUN
ftr-462	286	25	,	,	PUNCT
ftr-462	286	26	it	it	PRON
ftr-462	286	27	is	be	AUX
ftr-462	286	28	uncertain	uncertain	ADJ
ftr-462	286	29	whether	whether	SCONJ
ftr-462	286	30	even	even	ADV
ftr-462	286	31	a	a	DET
ftr-462	286	32	clear	clear	ADJ
ftr-462	286	33	foreign	foreign	ADJ
ftr-462	286	34	statute	statute	NOUN
ftr-462	286	35	is	be	AUX
ftr-462	286	36	dispositive	dispositive	ADJ
ftr-462	286	37	.	.	PUNCT
ftr-462	287	1	for	for	ADP
ftr-462	287	2	a	a	DET
ftr-462	287	3	recent	recent	ADJ
ftr-462	287	4	case	case	NOUN
ftr-462	287	5	well	well	ADV
ftr-462	287	6	illustrating	illustrate	VERB
ftr-462	287	7	these	these	DET
ftr-462	287	8	difficulties	difficulty	NOUN
ftr-462	287	9	in	in	ADP
ftr-462	287	10	an	an	DET
ftr-462	287	11	analogous	analogous	ADJ
ftr-462	287	12	foreign	foreign	ADJ
ftr-462	287	13	tax	tax	NOUN
ftr-462	287	14	credit	credit	NOUN
ftr-462	287	15	context	context	NOUN
ftr-462	287	16	,	,	PUNCT
ftr-462	287	17	see	see	VERB
ftr-462	287	18	amoco	amoco	PROPN
ftr-462	287	19	v.	v.	PROPN
ftr-462	287	20	commissioner	commissioner	PROPN
ftr-462	287	21	,	,	PUNCT
ftr-462	287	22	71	71	NUM
ftr-462	287	23	t.c	t.c	PROPN
ftr-462	287	24	.	.	PROPN
ftr-462	287	25	memo	memo	NOUN
ftr-462	287	26	(	(	PUNCT
ftr-462	287	27	cch	cch	PROPN
ftr-462	287	28	)	)	PUNCT
ftr-462	287	29	2613	2613	NUM
ftr-462	287	30	.	.	PUNCT
ftr-462	288	1	96.159	96.159	NUM
ftr-462	288	2	t.c	t.c	PROPN
ftr-462	288	3	.	.	PROPN
ftr-462	288	4	memo	memo	NOUN
ftr-462	288	5	(	(	PUNCT
ftr-462	288	6	ria	ria	PROPN
ftr-462	288	7	)	)	PUNCT
ftr-462	288	8	(	(	PUNCT
ftr-462	288	9	1996	1996	NUM
ftr-462	288	10	)	)	PUNCT
ftr-462	288	11	.	.	PUNCT
ftr-462	289	1	19961	19961	NUM
ftr-462	289	2	florida	florida	PROPN
ftr-462	289	3	tax	tax	NOUN
ftr-462	289	4	review	review	NOUN
ftr-462	289	5	any	any	DET
ftr-462	289	6	withholding	withholding	NOUN
ftr-462	289	7	tax	tax	NOUN
ftr-462	289	8	.	.	PUNCT
ftr-462	290	1	thus	thus	ADV
ftr-462	290	2	,	,	PUNCT
ftr-462	290	3	if	if	SCONJ
ftr-462	290	4	a	a	DET
ftr-462	290	5	net	net	ADJ
ftr-462	290	6	loan	loan	NOUN
ftr-462	290	7	of	of	ADP
ftr-462	290	8	$	$	SYM
ftr-462	290	9	100	100	NUM
ftr-462	290	10	bears	bear	VERB
ftr-462	290	11	interest	interest	NOUN
ftr-462	290	12	at	at	ADP
ftr-462	290	13	10	10	NUM
ftr-462	290	14	%	%	NOUN
ftr-462	290	15	,	,	PUNCT
ftr-462	290	16	the	the	DET
ftr-462	290	17	borrower	borrower	NOUN
ftr-462	290	18	will	will	AUX
ftr-462	290	19	pay	pay	VERB
ftr-462	290	20	the	the	DET
ftr-462	290	21	lender	lender	NOUN
ftr-462	290	22	$	$	SYM
ftr-462	290	23	10	10	NUM
ftr-462	290	24	of	of	ADP
ftr-462	290	25	interest	interest	NOUN
ftr-462	290	26	each	each	DET
ftr-462	290	27	year	year	NOUN
ftr-462	290	28	and	and	CCONJ
ftr-462	290	29	will	will	AUX
ftr-462	290	30	,	,	PUNCT
ftr-462	290	31	in	in	ADP
ftr-462	290	32	addition	addition	NOUN
ftr-462	290	33	,	,	PUNCT
ftr-462	290	34	pay	pay	VERB
ftr-462	290	35	to	to	ADP
ftr-462	290	36	the	the	DET
ftr-462	290	37	taxing	tax	VERB
ftr-462	290	38	authority	authority	NOUN
ftr-462	290	39	any	any	DET
ftr-462	290	40	withholding	withholding	NOUN
ftr-462	290	41	tax	tax	NOUN
ftr-462	290	42	on	on	ADP
ftr-462	290	43	the	the	DET
ftr-462	290	44	interest.3	interest.3	ADJ
ftr-462	290	45	conversely	conversely	ADV
ftr-462	290	46	,	,	PUNCT
ftr-462	290	47	in	in	ADP
ftr-462	290	48	a	a	DET
ftr-462	290	49	gross	gross	ADJ
ftr-462	290	50	loan	loan	NOUN
ftr-462	290	51	,	,	PUNCT
ftr-462	290	52	the	the	DET
ftr-462	290	53	borrower	borrower	NOUN
ftr-462	290	54	deducts	deduct	VERB
ftr-462	290	55	any	any	DET
ftr-462	290	56	withholding	withholding	NOUN
ftr-462	290	57	tax	tax	NOUN
ftr-462	290	58	from	from	ADP
ftr-462	290	59	the	the	DET
ftr-462	290	60	stated	state	VERB
ftr-462	290	61	interest	interest	NOUN
ftr-462	290	62	,	,	PUNCT
ftr-462	290	63	pays	pay	VERB
ftr-462	290	64	the	the	DET
ftr-462	290	65	tax	tax	NOUN
ftr-462	290	66	to	to	ADP
ftr-462	290	67	the	the	DET
ftr-462	290	68	taxing	tax	VERB
ftr-462	290	69	jurisdiction	jurisdiction	NOUN
ftr-462	290	70	,	,	PUNCT
ftr-462	290	71	and	and	CCONJ
ftr-462	290	72	pays	pay	VERB
ftr-462	290	73	the	the	DET
ftr-462	290	74	difference	difference	NOUN
ftr-462	290	75	to	to	ADP
ftr-462	290	76	the	the	DET
ftr-462	290	77	lender.34	lender.34	NOUN
ftr-462	290	78	from	from	ADP
ftr-462	290	79	a	a	DET
ftr-462	290	80	policy	policy	NOUN
ftr-462	290	81	perspective	perspective	NOUN
ftr-462	290	82	,	,	PUNCT
ftr-462	290	83	it	it	PRON
ftr-462	290	84	is	be	AUX
ftr-462	290	85	at	at	ADP
ftr-462	290	86	least	least	ADJ
ftr-462	290	87	arguable	arguable	ADJ
ftr-462	290	88	that	that	SCONJ
ftr-462	290	89	the	the	DET
ftr-462	290	90	lender	lender	NOUN
ftr-462	290	91	in	in	ADP
ftr-462	290	92	a	a	DET
ftr-462	290	93	net	net	ADJ
ftr-462	290	94	loan	loan	NOUN
ftr-462	290	95	pays	pay	VERB
ftr-462	290	96	no	no	DET
ftr-462	290	97	foreign	foreign	ADJ
ftr-462	290	98	tax	tax	NOUN
ftr-462	290	99	and	and	CCONJ
ftr-462	290	100	should	should	AUX
ftr-462	290	101	therefore	therefore	ADV
ftr-462	290	102	be	be	AUX
ftr-462	290	103	entitled	entitle	VERB
ftr-462	290	104	to	to	ADP
ftr-462	290	105	no	no	DET
ftr-462	290	106	foreign	foreign	ADJ
ftr-462	290	107	tax	tax	NOUN
ftr-462	290	108	credit	credit	NOUN
ftr-462	290	109	.	.	PUNCT
ftr-462	291	1	an	an	DET
ftr-462	291	2	analysis	analysis	NOUN
ftr-462	291	3	based	base	VERB
ftr-462	291	4	on	on	ADP
ftr-462	291	5	the	the	DET
ftr-462	291	6	economic	economic	ADJ
ftr-462	291	7	burden	burden	NOUN
ftr-462	291	8	of	of	ADP
ftr-462	291	9	the	the	DET
ftr-462	291	10	tax	tax	NOUN
ftr-462	291	11	could	could	AUX
ftr-462	291	12	easily	easily	ADV
ftr-462	291	13	lead	lead	VERB
ftr-462	291	14	to	to	ADP
ftr-462	291	15	this	this	DET
ftr-462	291	16	result	result	NOUN
ftr-462	291	17	.	.	PUNCT
ftr-462	292	1	instead	instead	ADV
ftr-462	292	2	,	,	PUNCT
ftr-462	292	3	however	however	ADV
ftr-462	292	4	,	,	PUNCT
ftr-462	292	5	the	the	DET
ftr-462	292	6	irs	irs	PROPN
ftr-462	292	7	has	have	AUX
ftr-462	292	8	struggled	struggle	VERB
ftr-462	292	9	unsuccessfully	unsuccessfully	ADV
ftr-462	292	10	to	to	PART
ftr-462	292	11	establish	establish	VERB
ftr-462	292	12	that	that	SCONJ
ftr-462	292	13	foreign	foreign	ADJ
ftr-462	292	14	law	law	NOUN
ftr-462	292	15	imposes	impose	VERB
ftr-462	292	16	legal	legal	ADJ
ftr-462	292	17	liability	liability	NOUN
ftr-462	292	18	on	on	ADP
ftr-462	292	19	the	the	DET
ftr-462	292	20	borrower	borrower	NOUN
ftr-462	292	21	,	,	PUNCT
ftr-462	292	22	rather	rather	ADV
ftr-462	292	23	than	than	ADP
ftr-462	292	24	the	the	DET
ftr-462	292	25	lender.35	lender.35	NOUN
ftr-462	292	26	in	in	ADP
ftr-462	292	27	at	at	ADV
ftr-462	292	28	least	least	ADV
ftr-462	292	29	one	one	NUM
ftr-462	292	30	case	case	NOUN
ftr-462	292	31	,	,	PUNCT
ftr-462	292	32	the	the	DET
ftr-462	292	33	irs	irs	PROPN
ftr-462	292	34	ruled	rule	VERB
ftr-462	292	35	that	that	SCONJ
ftr-462	292	36	the	the	DET
ftr-462	292	37	lender	lender	NOUN
ftr-462	292	38	in	in	ADP
ftr-462	292	39	a	a	DET
ftr-462	292	40	net	net	ADJ
ftr-462	292	41	loan	loan	NOUN
ftr-462	292	42	was	be	AUX
ftr-462	292	43	legally	legally	ADV
ftr-462	292	44	liable	liable	ADJ
ftr-462	292	45	for	for	ADP
ftr-462	292	46	a	a	DET
ftr-462	292	47	foreign	foreign	ADJ
ftr-462	292	48	tax	tax	NOUN
ftr-462	292	49	,	,	PUNCT
ftr-462	292	50	only	only	ADV
ftr-462	292	51	to	to	PART
ftr-462	292	52	later	later	ADV
ftr-462	292	53	reexamine	reexamine	VERB
ftr-462	292	54	the	the	DET
ftr-462	292	55	foreign	foreign	ADJ
ftr-462	292	56	law	law	NOUN
ftr-462	292	57	36and	36and	ADV
ftr-462	292	58	take	take	VERB
ftr-462	292	59	a	a	DET
ftr-462	292	60	contrary	contrary	ADJ
ftr-462	292	61	position	position	NOUN
ftr-462	292	62	.	.	PUNCT
ftr-462	293	1	this	this	DET
ftr-462	293	2	situation	situation	NOUN
ftr-462	293	3	is	be	AUX
ftr-462	293	4	unsatisfactory	unsatisfactory	ADJ
ftr-462	293	5	for	for	ADP
ftr-462	293	6	both	both	PRON
ftr-462	293	7	tax	tax	NOUN
ftr-462	293	8	administrators	administrator	NOUN
ftr-462	293	9	and	and	CCONJ
ftr-462	293	10	taxpayers	taxpayer	NOUN
ftr-462	293	11	.	.	PUNCT
ftr-462	294	1	practitioners	practitioner	NOUN
ftr-462	294	2	have	have	AUX
ftr-462	294	3	found	find	VERB
ftr-462	294	4	that	that	SCONJ
ftr-462	294	5	the	the	DET
ftr-462	294	6	irs	irs	PROPN
ftr-462	294	7	is	be	AUX
ftr-462	294	8	sometimes	sometimes	ADV
ftr-462	294	9	reluctant	reluctant	ADJ
ftr-462	294	10	to	to	PART
ftr-462	294	11	rule	rule	VERB
ftr-462	294	12	on	on	ADP
ftr-462	294	13	the	the	DET
ftr-462	294	14	question	question	NOUN
ftr-462	294	15	of	of	ADP
ftr-462	294	16	legal	legal	ADJ
ftr-462	294	17	liability.37	liability.37	NOUN
ftr-462	294	18	this	this	DET
ftr-462	294	19	reluctance	reluctance	NOUN
ftr-462	294	20	is	be	AUX
ftr-462	294	21	ostensibly	ostensibly	ADV
ftr-462	294	22	due	due	ADJ
ftr-462	294	23	to	to	ADP
ftr-462	294	24	ambiguity	ambiguity	NOUN
ftr-462	294	25	in	in	ADP
ftr-462	294	26	some	some	DET
ftr-462	294	27	foreign	foreign	ADJ
ftr-462	294	28	laws	law	NOUN
ftr-462	294	29	,	,	PUNCT
ftr-462	294	30	but	but	CCONJ
ftr-462	294	31	it	it	PRON
ftr-462	294	32	may	may	AUX
ftr-462	294	33	also	also	ADV
ftr-462	294	34	be	be	AUX
ftr-462	294	35	due	due	ADJ
ftr-462	294	36	,	,	PUNCT
ftr-462	294	37	in	in	ADP
ftr-462	294	38	part	part	NOUN
ftr-462	294	39	,	,	PUNCT
ftr-462	294	40	to	to	AUX
ftr-462	294	41	irs	irs	PROPN
ftr-462	294	42	uneasiness	uneasiness	NOUN
ftr-462	294	43	with	with	ADP
ftr-462	294	44	the	the	DET
ftr-462	294	45	formalistic	formalistic	ADJ
ftr-462	294	46	legal	legal	ADJ
ftr-462	294	47	liability	liability	NOUN
ftr-462	294	48	standard.38	standard.38	NOUN
ftr-462	294	49	in	in	ADP
ftr-462	294	50	light	light	NOUN
ftr-462	294	51	of	of	ADP
ftr-462	294	52	this	this	DET
ftr-462	294	53	unsatisfactory	unsatisfactory	ADJ
ftr-462	294	54	state	state	NOUN
ftr-462	294	55	of	of	ADP
ftr-462	294	56	affairs	affair	NOUN
ftr-462	294	57	brought	bring	VERB
ftr-462	294	58	about	about	ADP
ftr-462	294	59	by	by	ADP
ftr-462	294	60	a	a	DET
ftr-462	294	61	restrictive	restrictive	ADJ
ftr-462	294	62	set	set	NOUN
ftr-462	294	63	of	of	ADP
ftr-462	294	64	regulations	regulation	NOUN
ftr-462	294	65	,	,	PUNCT
ftr-462	294	66	the	the	DET
ftr-462	294	67	question	question	NOUN
ftr-462	294	68	arises	arise	VERB
ftr-462	294	69	whether	whether	SCONJ
ftr-462	294	70	the	the	DET
ftr-462	294	71	authors	author	NOUN
ftr-462	294	72	of	of	ADP
ftr-462	294	73	the	the	DET
ftr-462	294	74	regulations	regulation	NOUN
ftr-462	294	75	might	might	AUX
ftr-462	294	76	have	have	AUX
ftr-462	294	77	based	base	VERB
ftr-462	294	78	them	they	PRON
ftr-462	294	79	on	on	ADP
ftr-462	294	80	an	an	DET
ftr-462	294	81	unnecessarily	unnecessarily	ADV
ftr-462	294	82	broad	broad	ADJ
ftr-462	294	83	interpretation	interpretation	NOUN
ftr-462	294	84	of	of	ADP
ftr-462	294	85	biddle	biddle	PROPN
ftr-462	294	86	.	.	PUNCT
ftr-462	295	1	as	as	SCONJ
ftr-462	295	2	indicated	indicate	VERB
ftr-462	295	3	above	above	ADV
ftr-462	295	4	,	,	PUNCT
ftr-462	295	5	the	the	DET
ftr-462	295	6	regulations	regulation	NOUN
ftr-462	295	7	have	have	AUX
ftr-462	295	8	implicitly	implicitly	ADV
ftr-462	295	9	interpreted	interpret	VERB
ftr-462	295	10	biddle	biddle	NOUN
ftr-462	295	11	to	to	PART
ftr-462	295	12	preclude	preclude	VERB
ftr-462	295	13	the	the	DET
ftr-462	295	14	application	application	NOUN
ftr-462	295	15	of	of	ADP
ftr-462	295	16	the	the	DET
ftr-462	295	17	substance	substance	NOUN
ftr-462	295	18	over	over	ADP
ftr-462	295	19	form	form	NOUN
ftr-462	295	20	doctrine	doctrine	NOUN
ftr-462	295	21	.	.	PUNCT
ftr-462	296	1	nothing	nothing	PRON
ftr-462	296	2	in	in	ADP
ftr-462	296	3	the	the	DET
ftr-462	296	4	biddle	biddle	PROPN
ftr-462	296	5	opinion	opinion	NOUN
ftr-462	296	6	requires	require	VERB
ftr-462	296	7	this	this	DET
ftr-462	296	8	result	result	NOUN
ftr-462	296	9	.	.	PUNCT
ftr-462	297	1	application	application	NOUN
ftr-462	297	2	of	of	ADP
ftr-462	297	3	the	the	DET
ftr-462	297	4	substance	substance	NOUN
ftr-462	297	5	over	over	ADP
ftr-462	297	6	form	form	NOUN
ftr-462	297	7	doctrine	doctrine	NOUN
ftr-462	297	8	could	could	AUX
ftr-462	297	9	easily	easily	ADV
ftr-462	297	10	have	have	AUX
ftr-462	297	11	been	be	AUX
ftr-462	297	12	harmonized	harmonize	VERB
ftr-462	297	13	with	with	ADP
ftr-462	297	14	biddle	biddle	NOUN
ftr-462	297	15	.	.	PUNCT
ftr-462	298	1	the	the	DET
ftr-462	298	2	regulations	regulation	NOUN
ftr-462	298	3	could	could	AUX
ftr-462	298	4	have	have	AUX
ftr-462	298	5	rejected	reject	VERB
ftr-462	298	6	an	an	DET
ftr-462	298	7	interpretive	interpretive	ADJ
ftr-462	298	8	use	use	NOUN
ftr-462	298	9	of	of	ADP
ftr-462	298	10	foreign	foreign	ADJ
ftr-462	298	11	law	law	NOUN
ftr-462	298	12	,	,	PUNCT
ftr-462	298	13	as	as	ADP
ftr-462	298	14	the	the	DET
ftr-462	298	15	33	33	NUM
ftr-462	298	16	.	.	PUNCT
ftr-462	299	1	to	to	PART
ftr-462	299	2	calculate	calculate	VERB
ftr-462	299	3	the	the	DET
ftr-462	299	4	withholding	withholding	NOUN
ftr-462	299	5	tax	tax	NOUN
ftr-462	299	6	,	,	PUNCT
ftr-462	299	7	simultaneous	simultaneous	ADJ
ftr-462	299	8	equations	equation	NOUN
ftr-462	299	9	are	be	AUX
ftr-462	299	10	required	require	VERB
ftr-462	299	11	.	.	PUNCT
ftr-462	300	1	see	see	VERB
ftr-462	300	2	harvey	harvey	PROPN
ftr-462	300	3	p.	p.	PROPN
ftr-462	300	4	dale	dale	PROPN
ftr-462	300	5	,	,	PUNCT
ftr-462	300	6	withholding	withhold	VERB
ftr-462	300	7	tax	tax	NOUN
ftr-462	300	8	on	on	ADP
ftr-462	300	9	payments	payment	NOUN
ftr-462	300	10	to	to	ADP
ftr-462	300	11	foreign	foreign	ADJ
ftr-462	300	12	persons	person	NOUN
ftr-462	300	13	,	,	PUNCT
ftr-462	300	14	36	36	NUM
ftr-462	300	15	tax	tax	NOUN
ftr-462	300	16	l.	l.	PROPN
ftr-462	300	17	rev	rev	PROPN
ftr-462	300	18	.	.	PROPN
ftr-462	300	19	49	49	NUM
ftr-462	300	20	,	,	PUNCT
ftr-462	300	21	90	90	NUM
ftr-462	300	22	-	-	SYM
ftr-462	300	23	91	91	NUM
ftr-462	300	24	(	(	PUNCT
ftr-462	300	25	1980	1980	NUM
ftr-462	300	26	)	)	PUNCT
ftr-462	300	27	.	.	PUNCT
ftr-462	301	1	34	34	NUM
ftr-462	301	2	.	.	PUNCT
ftr-462	302	1	in	in	ADP
ftr-462	302	2	a	a	DET
ftr-462	302	3	gross	gross	ADJ
ftr-462	302	4	loan	loan	NOUN
ftr-462	302	5	,	,	PUNCT
ftr-462	302	6	the	the	DET
ftr-462	302	7	lender	lender	NOUN
ftr-462	302	8	typically	typically	ADV
ftr-462	302	9	seeks	seek	VERB
ftr-462	302	10	additional	additional	ADJ
ftr-462	302	11	interest	interest	NOUN
ftr-462	302	12	from	from	ADP
ftr-462	302	13	the	the	DET
ftr-462	302	14	borrower	borrower	NOUN
ftr-462	302	15	to	to	PART
ftr-462	302	16	compensate	compensate	VERB
ftr-462	302	17	for	for	ADP
ftr-462	302	18	the	the	DET
ftr-462	302	19	return	return	NOUN
ftr-462	302	20	on	on	ADP
ftr-462	302	21	its	its	PRON
ftr-462	302	22	investment	investment	NOUN
ftr-462	302	23	that	that	PRON
ftr-462	302	24	is	be	AUX
ftr-462	302	25	lost	lose	VERB
ftr-462	302	26	to	to	ADP
ftr-462	302	27	the	the	DET
ftr-462	302	28	taxing	tax	VERB
ftr-462	302	29	jurisdiction	jurisdiction	NOUN
ftr-462	302	30	.	.	PUNCT
ftr-462	303	1	thus	thus	ADV
ftr-462	303	2	,	,	PUNCT
ftr-462	303	3	the	the	DET
ftr-462	303	4	after	after	ADP
ftr-462	303	5	-	-	PUNCT
ftr-462	303	6	tax	tax	NOUN
ftr-462	303	7	cost	cost	NOUN
ftr-462	303	8	to	to	ADP
ftr-462	303	9	the	the	DET
ftr-462	303	10	borrower	borrower	NOUN
ftr-462	303	11	is	be	AUX
ftr-462	303	12	likely	likely	ADJ
ftr-462	303	13	to	to	PART
ftr-462	303	14	be	be	AUX
ftr-462	303	15	the	the	DET
ftr-462	303	16	same	same	ADJ
ftr-462	303	17	.	.	PUNCT
ftr-462	304	1	35	35	NUM
ftr-462	304	2	.	.	PUNCT
ftr-462	305	1	norwest	norwest	PROPN
ftr-462	305	2	corp	corp	PROPN
ftr-462	305	3	.	.	PROPN
ftr-462	306	1	v.	v.	PROPN
ftr-462	306	2	commissioner	commissioner	PROPN
ftr-462	306	3	,	,	PUNCT
ftr-462	306	4	69	69	NUM
ftr-462	306	5	f.3d	f.3d	NUM
ftr-462	306	6	1404	1404	NUM
ftr-462	306	7	(	(	PUNCT
ftr-462	306	8	8th	8th	ADJ
ftr-462	306	9	cir	cir	NOUN
ftr-462	306	10	.	.	PROPN
ftr-462	306	11	1995	1995	NUM
ftr-462	306	12	)	)	PUNCT
ftr-462	306	13	;	;	PUNCT
ftr-462	306	14	continental	continental	ADJ
ftr-462	306	15	i11	i11	NOUN
ftr-462	306	16	.	.	PUNCT
ftr-462	307	1	corp	corp	PROPN
ftr-462	307	2	.	.	PROPN
ftr-462	308	1	v.	v.	PROPN
ftr-462	308	2	commissioner	commissioner	PROPN
ftr-462	308	3	,	,	PUNCT
ftr-462	308	4	998	998	NUM
ftr-462	308	5	f.2d	f.2d	NOUN
ftr-462	308	6	513	513	NUM
ftr-462	308	7	(	(	PUNCT
ftr-462	308	8	7th	7th	ADJ
ftr-462	308	9	cir	cir	NOUN
ftr-462	308	10	.	.	PROPN
ftr-462	308	11	1993	1993	NUM
ftr-462	308	12	)	)	PUNCT
ftr-462	308	13	,	,	PUNCT
ftr-462	308	14	cert	cert	PROPN
ftr-462	308	15	.	.	PUNCT
ftr-462	309	1	denied	deny	VERB
ftr-462	309	2	,	,	PUNCT
ftr-462	309	3	114	114	NUM
ftr-462	309	4	s.	s.	PROPN
ftr-462	309	5	ct	ct	PROPN
ftr-462	309	6	.	.	PROPN
ftr-462	310	1	685	685	NUM
ftr-462	310	2	(	(	PUNCT
ftr-462	310	3	1994	1994	NUM
ftr-462	310	4	)	)	PUNCT
ftr-462	311	1	;	;	PUNCT
ftr-462	311	2	nissho	nissho	VERB
ftr-462	311	3	iwai	iwai	PROPN
ftr-462	311	4	american	american	PROPN
ftr-462	311	5	corp	corp	PROPN
ftr-462	311	6	.	.	PROPN
ftr-462	312	1	v.	v.	PROPN
ftr-462	312	2	commissioner	commissioner	PROPN
ftr-462	312	3	,	,	PUNCT
ftr-462	312	4	89	89	NUM
ftr-462	312	5	t.c	t.c	PROPN
ftr-462	312	6	.	.	PROPN
ftr-462	313	1	765	765	NUM
ftr-462	313	2	(	(	PUNCT
ftr-462	313	3	1987	1987	NUM
ftr-462	313	4	)	)	PUNCT
ftr-462	313	5	.	.	PUNCT
ftr-462	314	1	36	36	NUM
ftr-462	314	2	.	.	PUNCT
ftr-462	315	1	see	see	AUX
ftr-462	315	2	rev	rev	PROPN
ftr-462	315	3	.	.	PUNCT
ftr-462	315	4	rul	rul	NOUN
ftr-462	315	5	.	.	PUNCT
ftr-462	316	1	78	78	NUM
ftr-462	316	2	-	-	SYM
ftr-462	316	3	258	258	NUM
ftr-462	316	4	,	,	PUNCT
ftr-462	316	5	1978	1978	NUM
ftr-462	316	6	-	-	SYM
ftr-462	316	7	1	1	NUM
ftr-462	316	8	c.b	c.b	PROPN
ftr-462	316	9	.	.	PROPN
ftr-462	316	10	239	239	NUM
ftr-462	316	11	,	,	PUNCT
ftr-462	316	12	modified	modify	VERB
ftr-462	316	13	,	,	PUNCT
ftr-462	316	14	rev	rev	PROPN
ftr-462	316	15	.	.	PROPN
ftr-462	317	1	rul	rul	PROPN
ftr-462	317	2	.	.	PUNCT
ftr-462	317	3	89	89	NUM
ftr-462	317	4	-	-	SYM
ftr-462	317	5	119	119	NUM
ftr-462	317	6	1989	1989	NUM
ftr-462	317	7	-	-	SYM
ftr-462	317	8	2	2	NUM
ftr-462	317	9	c.b	c.b	PROPN
ftr-462	317	10	.	.	PROPN
ftr-462	317	11	132	132	NUM
ftr-462	317	12	.	.	PUNCT
ftr-462	318	1	37	37	NUM
ftr-462	318	2	.	.	PUNCT
ftr-462	319	1	although	although	SCONJ
ftr-462	319	2	the	the	DET
ftr-462	319	3	irs	irs	PROPN
ftr-462	319	4	is	be	AUX
ftr-462	319	5	not	not	PART
ftr-462	319	6	required	require	VERB
ftr-462	319	7	to	to	PART
ftr-462	319	8	issue	issue	VERB
ftr-462	319	9	rulings	ruling	NOUN
ftr-462	319	10	,	,	PUNCT
ftr-462	319	11	its	its	PRON
ftr-462	319	12	policy	policy	NOUN
ftr-462	319	13	is	be	AUX
ftr-462	319	14	to	to	PART
ftr-462	319	15	respond	respond	VERB
ftr-462	319	16	to	to	ADP
ftr-462	319	17	inquiries	inquiry	NOUN
ftr-462	319	18	regarding	regard	VERB
ftr-462	319	19	the	the	DET
ftr-462	319	20	tax	tax	NOUN
ftr-462	319	21	effect	effect	NOUN
ftr-462	319	22	of	of	ADP
ftr-462	319	23	transactions	transaction	NOUN
ftr-462	319	24	prior	prior	ADV
ftr-462	319	25	to	to	ADP
ftr-462	319	26	the	the	DET
ftr-462	319	27	filing	filing	NOUN
ftr-462	319	28	of	of	ADP
ftr-462	319	29	a	a	DET
ftr-462	319	30	tax	tax	NOUN
ftr-462	319	31	return	return	NOUN
ftr-462	319	32	whenever	whenever	SCONJ
ftr-462	319	33	this	this	PRON
ftr-462	319	34	is	be	AUX
ftr-462	319	35	in	in	ADP
ftr-462	319	36	the	the	DET
ftr-462	319	37	interest	interest	NOUN
ftr-462	319	38	of	of	ADP
ftr-462	319	39	sound	sound	ADJ
ftr-462	319	40	tax	tax	NOUN
ftr-462	319	41	administration	administration	NOUN
ftr-462	319	42	.	.	PUNCT
ftr-462	320	1	see	see	VERB
ftr-462	320	2	regs	reg	NOUN
ftr-462	320	3	.	.	PUNCT
ftr-462	321	1	§	§	PROPN
ftr-462	321	2	601.201(a)(1	601.201(a)(1	NUM
ftr-462	321	3	)	)	PUNCT
ftr-462	321	4	.	.	PUNCT
ftr-462	322	1	38	38	NUM
ftr-462	322	2	.	.	PUNCT
ftr-462	323	1	this	this	DET
ftr-462	323	2	conclusion	conclusion	NOUN
ftr-462	323	3	derives	derive	VERB
ftr-462	323	4	from	from	ADP
ftr-462	323	5	the	the	DET
ftr-462	323	6	fact	fact	NOUN
ftr-462	323	7	that	that	SCONJ
ftr-462	323	8	the	the	DET
ftr-462	323	9	irs	irs	PROPN
ftr-462	323	10	has	have	AUX
ftr-462	323	11	been	be	AUX
ftr-462	323	12	reluctant	reluctant	ADJ
ftr-462	323	13	to	to	PART
ftr-462	323	14	rule	rule	VERB
ftr-462	323	15	,	,	PUNCT
ftr-462	323	16	even	even	ADV
ftr-462	323	17	with	with	ADP
ftr-462	323	18	the	the	DET
ftr-462	323	19	customary	customary	ADJ
ftr-462	323	20	caveats	caveat	NOUN
ftr-462	323	21	that	that	SCONJ
ftr-462	323	22	the	the	DET
ftr-462	323	23	ruling	ruling	NOUN
ftr-462	323	24	is	be	AUX
ftr-462	323	25	conditioned	condition	VERB
ftr-462	323	26	on	on	ADP
ftr-462	323	27	the	the	DET
ftr-462	323	28	completeness	completeness	NOUN
ftr-462	323	29	and	and	CCONJ
ftr-462	323	30	accuracy	accuracy	NOUN
ftr-462	323	31	of	of	ADP
ftr-462	323	32	the	the	DET
ftr-462	323	33	facts	fact	NOUN
ftr-462	323	34	and	and	CCONJ
ftr-462	323	35	translations	translation	NOUN
ftr-462	323	36	of	of	ADP
ftr-462	323	37	foreign	foreign	ADJ
ftr-462	323	38	law	law	NOUN
ftr-462	323	39	provided	provide	VERB
ftr-462	323	40	by	by	ADP
ftr-462	323	41	the	the	DET
ftr-462	323	42	taxpayer	taxpayer	NOUN
ftr-462	323	43	.	.	PUNCT
ftr-462	324	1	[	[	X
ftr-462	324	2	vol	vol	NOUN
ftr-462	324	3	3:4	3:4	NUM
ftr-462	324	4	foreign	foreign	ADJ
ftr-462	324	5	law	law	NOUN
ftr-462	324	6	in	in	ADP
ftr-462	324	7	u.s	u.s	PROPN
ftr-462	324	8	.	.	PROPN
ftr-462	324	9	international	international	PROPN
ftr-462	324	10	taxation	taxation	NOUN
ftr-462	324	11	court	court	NOUN
ftr-462	324	12	did	do	VERB
ftr-462	324	13	in	in	ADP
ftr-462	324	14	biddle	biddle	NOUN
ftr-462	324	15	,	,	PUNCT
ftr-462	324	16	yet	yet	ADV
ftr-462	324	17	not	not	PART
ftr-462	324	18	required	require	VERB
ftr-462	324	19	a	a	DET
ftr-462	324	20	formalistic	formalistic	ADJ
ftr-462	324	21	application	application	NOUN
ftr-462	324	22	of	of	ADP
ftr-462	324	23	the	the	DET
ftr-462	324	24	legal	legal	ADJ
ftr-462	324	25	liability	liability	NOUN
ftr-462	324	26	standard	standard	NOUN
ftr-462	324	27	that	that	PRON
ftr-462	324	28	can	can	AUX
ftr-462	324	29	produce	produce	VERB
ftr-462	324	30	inappropriate	inappropriate	ADJ
ftr-462	324	31	results	result	NOUN
ftr-462	324	32	and	and	CCONJ
ftr-462	324	33	create	create	VERB
ftr-462	324	34	unnecessary	unnecessary	ADJ
ftr-462	324	35	uncertainty	uncertainty	NOUN
ftr-462	324	36	for	for	ADP
ftr-462	324	37	taxpayers	taxpayer	NOUN
ftr-462	324	38	.	.	PUNCT
ftr-462	325	1	b.	b.	PROPN
ftr-462	325	2	indirect	indirect	ADJ
ftr-462	325	3	credit	credit	NOUN
ftr-462	325	4	1	1	X
ftr-462	325	5	.	.	PUNCT
ftr-462	325	6	goodyear.-a	goodyear.-a	VERB
ftr-462	325	7	recent	recent	ADJ
ftr-462	325	8	case	case	NOUN
ftr-462	325	9	,	,	PUNCT
ftr-462	325	10	united	united	PROPN
ftr-462	325	11	states	states	PROPN
ftr-462	325	12	v.	v.	ADP
ftr-462	325	13	goodyear	goodyear	PROPN
ftr-462	325	14	tire	tire	PROPN
ftr-462	325	15	&	&	CCONJ
ftr-462	325	16	rubber	rubber	PROPN
ftr-462	325	17	co.	co.	PROPN
ftr-462	325	18	,39	,39	PUNCT
ftr-462	325	19	provided	provide	VERB
ftr-462	325	20	the	the	DET
ftr-462	325	21	supreme	supreme	PROPN
ftr-462	325	22	court	court	PROPN
ftr-462	325	23	with	with	ADP
ftr-462	325	24	an	an	DET
ftr-462	325	25	opportunity	opportunity	NOUN
ftr-462	325	26	to	to	PART
ftr-462	325	27	revisit	revisit	VERB
ftr-462	325	28	the	the	DET
ftr-462	325	29	propriety	propriety	NOUN
ftr-462	325	30	of	of	ADP
ftr-462	325	31	interpretive	interpretive	ADJ
ftr-462	325	32	uses	use	NOUN
ftr-462	325	33	of	of	ADP
ftr-462	325	34	foreign	foreign	ADJ
ftr-462	325	35	law	law	NOUN
ftr-462	325	36	.	.	PUNCT
ftr-462	326	1	in	in	ADP
ftr-462	326	2	goodyear	goodyear	PROPN
ftr-462	326	3	,	,	PUNCT
ftr-462	326	4	the	the	DET
ftr-462	326	5	court	court	NOUN
ftr-462	326	6	construed	construe	VERB
ftr-462	326	7	section	section	NOUN
ftr-462	326	8	902	902	NUM
ftr-462	326	9	,	,	PUNCT
ftr-462	326	10	which	which	PRON
ftr-462	326	11	provides	provide	VERB
ftr-462	326	12	that	that	SCONJ
ftr-462	326	13	taxes	taxis	NOUN
ftr-462	326	14	paid	pay	VERB
ftr-462	326	15	by	by	ADP
ftr-462	326	16	a	a	DET
ftr-462	326	17	foreign	foreign	ADJ
ftr-462	326	18	corporation	corporation	NOUN
ftr-462	326	19	may	may	AUX
ftr-462	326	20	be	be	AUX
ftr-462	326	21	creditable	creditable	ADJ
ftr-462	326	22	by	by	ADP
ftr-462	326	23	the	the	DET
ftr-462	326	24	corporation	corporation	NOUN
ftr-462	326	25	's	's	PART
ftr-462	326	26	u.s	u.s	PROPN
ftr-462	326	27	.	.	PROPN
ftr-462	326	28	shareholders	shareholder	NOUN
ftr-462	326	29	when	when	SCONJ
ftr-462	326	30	the	the	DET
ftr-462	326	31	earnings	earning	NOUN
ftr-462	326	32	upon	upon	SCONJ
ftr-462	326	33	which	which	PRON
ftr-462	326	34	those	those	DET
ftr-462	326	35	taxes	taxis	NOUN
ftr-462	326	36	were	be	AUX
ftr-462	326	37	levied	levy	VERB
ftr-462	326	38	are	be	AUX
ftr-462	326	39	distributed	distribute	VERB
ftr-462	326	40	to	to	ADP
ftr-462	326	41	the	the	DET
ftr-462	326	42	shareholders	shareholder	NOUN
ftr-462	326	43	.	.	PUNCT
ftr-462	327	1	this	this	DET
ftr-462	327	2	credit	credit	NOUN
ftr-462	327	3	,	,	PUNCT
ftr-462	327	4	commonly	commonly	ADV
ftr-462	327	5	referred	refer	VERB
ftr-462	327	6	to	to	ADP
ftr-462	327	7	as	as	ADP
ftr-462	327	8	the	the	DET
ftr-462	327	9	indirect	indirect	ADJ
ftr-462	327	10	credit	credit	NOUN
ftr-462	327	11	,	,	PUNCT
ftr-462	327	12	is	be	AUX
ftr-462	327	13	only	only	ADV
ftr-462	327	14	allowed	allow	VERB
ftr-462	327	15	to	to	ADP
ftr-462	327	16	a	a	DET
ftr-462	327	17	domestic	domestic	ADJ
ftr-462	327	18	corporation	corporation	NOUN
ftr-462	327	19	that	that	PRON
ftr-462	327	20	owns	own	VERB
ftr-462	327	21	at	at	ADP
ftr-462	327	22	least	least	ADV
ftr-462	327	23	10	10	NUM
ftr-462	327	24	%	%	NOUN
ftr-462	327	25	of	of	ADP
ftr-462	327	26	a	a	DET
ftr-462	327	27	foreign	foreign	ADJ
ftr-462	327	28	corporation	corporation	NOUN
ftr-462	327	29	's	's	PART
ftr-462	327	30	voting	voting	NOUN
ftr-462	327	31	stock	stock	NOUN
ftr-462	327	32	and	and	CCONJ
ftr-462	327	33	receives	receive	VERB
ftr-462	327	34	a	a	DET
ftr-462	327	35	dividend	dividend	NOUN
ftr-462	327	36	from	from	ADP
ftr-462	327	37	the	the	DET
ftr-462	327	38	corporation	corporation	NOUN
ftr-462	327	39	.	.	PUNCT
ftr-462	327	40	0	0	PUNCT
ftr-462	328	1	it	it	PRON
ftr-462	328	2	is	be	AUX
ftr-462	328	3	intended	intend	VERB
ftr-462	328	4	to	to	PART
ftr-462	328	5	ensure	ensure	VERB
ftr-462	328	6	that	that	SCONJ
ftr-462	328	7	only	only	ADV
ftr-462	328	8	one	one	NUM
ftr-462	328	9	layer	layer	NOUN
ftr-462	328	10	of	of	ADP
ftr-462	328	11	u.s	u.s	PROPN
ftr-462	328	12	.	.	PROPN
ftr-462	328	13	tax	tax	NOUN
ftr-462	328	14	is	be	AUX
ftr-462	328	15	imposed	impose	VERB
ftr-462	328	16	on	on	ADP
ftr-462	328	17	earnings	earning	NOUN
ftr-462	328	18	of	of	ADP
ftr-462	328	19	a	a	DET
ftr-462	328	20	domestic	domestic	ADJ
ftr-462	328	21	corporation	corporation	NOUN
ftr-462	328	22	that	that	PRON
ftr-462	328	23	are	be	AUX
ftr-462	328	24	earned	earn	VERB
ftr-462	328	25	through	through	ADP
ftr-462	328	26	a	a	DET
ftr-462	328	27	foreign	foreign	ADJ
ftr-462	328	28	subsidiary	subsidiary	NOUN
ftr-462	328	29	.	.	PUNCT
ftr-462	328	30	"	"	PUNCT
ftr-462	329	1	the	the	DET
ftr-462	329	2	indirect	indirect	ADJ
ftr-462	329	3	credit	credit	NOUN
ftr-462	329	4	under	under	ADP
ftr-462	329	5	section	section	NOUN
ftr-462	329	6	902	902	NUM
ftr-462	329	7	equals	equal	VERB
ftr-462	329	8	the	the	DET
ftr-462	329	9	portion	portion	NOUN
ftr-462	329	10	of	of	ADP
ftr-462	329	11	foreign	foreign	ADJ
ftr-462	329	12	corporation	corporation	NOUN
ftr-462	329	13	's	's	PART
ftr-462	329	14	foreign	foreign	ADJ
ftr-462	329	15	income	income	NOUN
ftr-462	329	16	taxes	taxis	NOUN
ftr-462	329	17	that	that	PRON
ftr-462	329	18	is	be	AUX
ftr-462	329	19	ratably	ratably	ADV
ftr-462	329	20	allocable	allocable	ADJ
ftr-462	329	21	to	to	ADP
ftr-462	329	22	the	the	DET
ftr-462	329	23	earnings	earning	NOUN
ftr-462	329	24	distributed	distribute	VERB
ftr-462	329	25	to	to	ADP
ftr-462	329	26	the	the	DET
ftr-462	329	27	domestic	domestic	ADJ
ftr-462	329	28	corporation	corporation	NOUN
ftr-462	329	29	as	as	ADP
ftr-462	329	30	a	a	DET
ftr-462	329	31	dividend	dividend	NOUN
ftr-462	329	32	.	.	PUNCT
ftr-462	330	1	during	during	ADP
ftr-462	330	2	the	the	DET
ftr-462	330	3	years	year	NOUN
ftr-462	330	4	at	at	ADP
ftr-462	330	5	issue	issue	NOUN
ftr-462	330	6	in	in	ADP
ftr-462	330	7	goodyear	goodyear	PROPN
ftr-462	330	8	,	,	PUNCT
ftr-462	330	9	the	the	DET
ftr-462	330	10	indirect	indirect	ADJ
ftr-462	330	11	credit	credit	NOUN
ftr-462	330	12	was	be	AUX
ftr-462	330	13	computed	compute	VERB
ftr-462	330	14	as	as	ADP
ftr-462	330	15	the	the	DET
ftr-462	330	16	foreign	foreign	ADJ
ftr-462	330	17	income	income	NOUN
ftr-462	330	18	taxes	taxis	NOUN
ftr-462	330	19	for	for	ADP
ftr-462	330	20	the	the	DET
ftr-462	330	21	year	year	NOUN
ftr-462	330	22	that	that	PRON
ftr-462	330	23	the	the	DET
ftr-462	330	24	corporation	corporation	NOUN
ftr-462	330	25	realized	realize	VERB
ftr-462	330	26	the	the	DET
ftr-462	330	27	distributed	distribute	VERB
ftr-462	330	28	earnings	earning	NOUN
ftr-462	330	29	,	,	PUNCT
ftr-462	330	30	multiplied	multiply	VERB
ftr-462	330	31	by	by	ADP
ftr-462	330	32	the	the	DET
ftr-462	330	33	following	follow	VERB
ftr-462	330	34	fraction	fraction	NOUN
ftr-462	330	35	:	:	PUNCT
ftr-462	330	36	dividend	dividend	NOUN
ftr-462	330	37	after	after	ADP
ftr-462	330	38	-	-	PUNCT
ftr-462	330	39	tax	tax	NOUN
ftr-462	330	40	accumulated	accumulate	VERB
ftr-462	330	41	profits	profit	NOUN
ftr-462	330	42	for	for	ADP
ftr-462	330	43	that	that	DET
ftr-462	330	44	year	year	NOUN
ftr-462	330	45	the	the	DET
ftr-462	330	46	issue	issue	NOUN
ftr-462	330	47	in	in	ADP
ftr-462	330	48	goodyear	goodyear	NOUN
ftr-462	330	49	was	be	AUX
ftr-462	330	50	whether	whether	SCONJ
ftr-462	330	51	the	the	DET
ftr-462	330	52	term	term	NOUN
ftr-462	330	53	"	"	PUNCT
ftr-462	330	54	accumulated	accumulate	VERB
ftr-462	330	55	profits	profit	NOUN
ftr-462	330	56	"	"	PUNCT
ftr-462	330	57	should	should	AUX
ftr-462	330	58	be	be	AUX
ftr-462	330	59	construed	construe	VERB
ftr-462	330	60	to	to	PART
ftr-462	330	61	mean	mean	VERB
ftr-462	330	62	u.s	u.s	PROPN
ftr-462	330	63	.	.	PROPN
ftr-462	330	64	taxable	taxable	ADJ
ftr-462	330	65	income	income	NOUN
ftr-462	330	66	or	or	CCONJ
ftr-462	330	67	taxable	taxable	ADJ
ftr-462	330	68	income	income	NOUN
ftr-462	330	69	under	under	ADP
ftr-462	330	70	the	the	DET
ftr-462	330	71	applicable	applicable	ADJ
ftr-462	330	72	foreign	foreign	ADJ
ftr-462	330	73	(	(	PUNCT
ftr-462	330	74	u.k	u.k	NOUN
ftr-462	330	75	.	.	PROPN
ftr-462	330	76	)	)	PUNCT
ftr-462	330	77	law	law	NOUN
ftr-462	330	78	.	.	PUNCT
ftr-462	331	1	as	as	ADP
ftr-462	331	2	a	a	DET
ftr-462	331	3	result	result	NOUN
ftr-462	331	4	of	of	ADP
ftr-462	331	5	an	an	DET
ftr-462	331	6	operating	operate	VERB
ftr-462	331	7	loss	loss	NOUN
ftr-462	331	8	carryback	carryback	NOUN
ftr-462	331	9	,	,	PUNCT
ftr-462	331	10	the	the	DET
ftr-462	331	11	u.k	u.k	PROPN
ftr-462	331	12	.	.	PROPN
ftr-462	331	13	tax	tax	NOUN
ftr-462	331	14	liability	liability	NOUN
ftr-462	331	15	of	of	ADP
ftr-462	331	16	goodyear	goodyear	NOUN
ftr-462	331	17	's	's	PART
ftr-462	331	18	u.k	u.k	PROPN
ftr-462	331	19	.	.	PROPN
ftr-462	331	20	subsidiary	subsidiary	NOUN
ftr-462	331	21	was	be	AUX
ftr-462	331	22	reduced	reduce	VERB
ftr-462	331	23	for	for	ADP
ftr-462	331	24	the	the	DET
ftr-462	331	25	taxable	taxable	ADJ
ftr-462	331	26	year	year	NOUN
ftr-462	331	27	involved	involve	VERB
ftr-462	331	28	in	in	ADP
ftr-462	331	29	the	the	DET
ftr-462	331	30	case	case	NOUN
ftr-462	331	31	.	.	PUNCT
ftr-462	332	1	goodyear	goodyear	PROPN
ftr-462	332	2	contended	contend	VERB
ftr-462	332	3	that	that	SCONJ
ftr-462	332	4	since	since	SCONJ
ftr-462	332	5	the	the	DET
ftr-462	332	6	carryback	carryback	NOUN
ftr-462	332	7	39	39	NUM
ftr-462	332	8	.	.	PUNCT
ftr-462	333	1	493	493	NUM
ftr-462	333	2	u.s	u.s	PROPN
ftr-462	333	3	.	.	PROPN
ftr-462	333	4	132	132	NUM
ftr-462	333	5	(	(	PUNCT
ftr-462	333	6	1989	1989	NUM
ftr-462	333	7	)	)	PUNCT
ftr-462	333	8	.	.	PUNCT
ftr-462	334	1	40	40	NUM
ftr-462	334	2	.	.	PUNCT
ftr-462	335	1	irc	irc	PROPN
ftr-462	335	2	§	§	PROPN
ftr-462	335	3	§	§	PROPN
ftr-462	335	4	902(a	902(a	PROPN
ftr-462	335	5	)	)	PUNCT
ftr-462	335	6	.	.	PUNCT
ftr-462	336	1	other	other	ADJ
ftr-462	336	2	rules	rule	NOUN
ftr-462	336	3	allow	allow	VERB
ftr-462	336	4	the	the	DET
ftr-462	336	5	credit	credit	NOUN
ftr-462	336	6	where	where	SCONJ
ftr-462	336	7	earnings	earning	NOUN
ftr-462	336	8	are	be	AUX
ftr-462	336	9	taxed	tax	VERB
ftr-462	336	10	to	to	ADP
ftr-462	336	11	such	such	DET
ftr-462	336	12	a	a	DET
ftr-462	336	13	shareholder	shareholder	NOUN
ftr-462	336	14	without	without	ADP
ftr-462	336	15	being	be	AUX
ftr-462	336	16	distributed	distribute	VERB
ftr-462	336	17	.	.	PUNCT
ftr-462	337	1	irc	irc	PROPN
ftr-462	337	2	§	§	PROPN
ftr-462	337	3	§	§	PROPN
ftr-462	337	4	960	960	NUM
ftr-462	337	5	,	,	PUNCT
ftr-462	337	6	1291(g	1291(g	NUM
ftr-462	337	7	)	)	PUNCT
ftr-462	337	8	.	.	PUNCT
ftr-462	338	1	41	41	NUM
ftr-462	338	2	.	.	PUNCT
ftr-462	339	1	if	if	SCONJ
ftr-462	339	2	a	a	DET
ftr-462	339	3	domestic	domestic	ADJ
ftr-462	339	4	corporation	corporation	NOUN
ftr-462	339	5	operates	operate	VERB
ftr-462	339	6	through	through	ADP
ftr-462	339	7	a	a	DET
ftr-462	339	8	foreign	foreign	ADJ
ftr-462	339	9	branch	branch	NOUN
ftr-462	339	10	,	,	PUNCT
ftr-462	339	11	foreign	foreign	ADJ
ftr-462	339	12	taxes	taxis	NOUN
ftr-462	339	13	on	on	ADP
ftr-462	339	14	branch	branch	NOUN
ftr-462	339	15	income	income	NOUN
ftr-462	339	16	are	be	AUX
ftr-462	339	17	creditable	creditable	ADJ
ftr-462	339	18	under	under	ADP
ftr-462	339	19	§	§	PROPN
ftr-462	339	20	901	901	NUM
ftr-462	339	21	,	,	PUNCT
ftr-462	339	22	the	the	DET
ftr-462	339	23	statute	statute	NOUN
ftr-462	339	24	whose	whose	DET
ftr-462	339	25	predecessor	predecessor	NOUN
ftr-462	339	26	was	be	AUX
ftr-462	339	27	at	at	ADP
ftr-462	339	28	issue	issue	NOUN
ftr-462	339	29	in	in	ADP
ftr-462	339	30	biddle	biddle	PROPN
ftr-462	339	31	.	.	PUNCT
ftr-462	340	1	section	section	NOUN
ftr-462	340	2	902	902	NUM
ftr-462	340	3	provides	provide	VERB
ftr-462	340	4	roughly	roughly	ADV
ftr-462	340	5	equivalent	equivalent	ADJ
ftr-462	340	6	tax	tax	NOUN
ftr-462	340	7	results	result	NOUN
ftr-462	340	8	to	to	ADP
ftr-462	340	9	a	a	DET
ftr-462	340	10	domestic	domestic	ADJ
ftr-462	340	11	corporation	corporation	NOUN
ftr-462	340	12	operating	operate	VERB
ftr-462	340	13	through	through	ADP
ftr-462	340	14	a	a	DET
ftr-462	340	15	foreign	foreign	ADJ
ftr-462	340	16	subsidiary	subsidiary	NOUN
ftr-462	340	17	.	.	PUNCT
ftr-462	341	1	interestingly	interestingly	ADV
ftr-462	341	2	,	,	PUNCT
ftr-462	341	3	had	have	VERB
ftr-462	341	4	the	the	DET
ftr-462	341	5	taxpayer	taxpayer	NOUN
ftr-462	341	6	in	in	ADP
ftr-462	341	7	biddle	biddle	PROPN
ftr-462	341	8	been	be	AUX
ftr-462	341	9	a	a	DET
ftr-462	341	10	10	10	NUM
ftr-462	341	11	%	%	NOUN
ftr-462	341	12	corporate	corporate	ADJ
ftr-462	341	13	shareholder	shareholder	NOUN
ftr-462	341	14	of	of	ADP
ftr-462	341	15	the	the	DET
ftr-462	341	16	u.k	u.k	PROPN
ftr-462	341	17	.	.	PROPN
ftr-462	341	18	corporation	corporation	NOUN
ftr-462	341	19	involved	involve	VERB
ftr-462	341	20	in	in	ADP
ftr-462	341	21	that	that	DET
ftr-462	341	22	case	case	NOUN
ftr-462	341	23	,	,	PUNCT
ftr-462	341	24	rather	rather	ADV
ftr-462	341	25	than	than	ADP
ftr-462	341	26	an	an	DET
ftr-462	341	27	individual	individual	NOUN
ftr-462	341	28	,	,	PUNCT
ftr-462	341	29	the	the	DET
ftr-462	341	30	predecessor	predecessor	NOUN
ftr-462	341	31	of	of	ADP
ftr-462	341	32	§	§	PROPN
ftr-462	341	33	902	902	NUM
ftr-462	341	34	would	would	AUX
ftr-462	341	35	have	have	AUX
ftr-462	341	36	allowed	allow	VERB
ftr-462	341	37	the	the	DET
ftr-462	341	38	credits	credit	NOUN
ftr-462	341	39	the	the	DET
ftr-462	341	40	court	court	NOUN
ftr-462	341	41	denied	deny	VERB
ftr-462	341	42	under	under	ADP
ftr-462	341	43	the	the	DET
ftr-462	341	44	predecessor	predecessor	NOUN
ftr-462	341	45	of	of	ADP
ftr-462	341	46	§	§	PROPN
ftr-462	341	47	901	901	NUM
ftr-462	341	48	.	.	PUNCT
ftr-462	342	1	see	see	VERB
ftr-462	342	2	revenue	revenue	NOUN
ftr-462	342	3	act	act	NOUN
ftr-462	342	4	of	of	ADP
ftr-462	342	5	1918	1918	NUM
ftr-462	342	6	,	,	PUNCT
ftr-462	342	7	§	§	PROPN
ftr-462	342	8	240(c	240(c	PROPN
ftr-462	342	9	)	)	PUNCT
ftr-462	342	10	.	.	PUNCT
ftr-462	343	1	19961	19961	NUM
ftr-462	343	2	florida	florida	PROPN
ftr-462	343	3	tax	tax	NOUN
ftr-462	343	4	review	review	NOUN
ftr-462	343	5	reduced	reduce	VERB
ftr-462	343	6	the	the	DET
ftr-462	343	7	subsidiary	subsidiary	NOUN
ftr-462	343	8	's	's	PART
ftr-462	343	9	foreign	foreign	ADJ
ftr-462	343	10	taxes	taxis	NOUN
ftr-462	343	11	,	,	PUNCT
ftr-462	343	12	it	it	PRON
ftr-462	343	13	should	should	AUX
ftr-462	343	14	also	also	ADV
ftr-462	343	15	reduce	reduce	VERB
ftr-462	343	16	the	the	DET
ftr-462	343	17	subsidiary	subsidiary	NOUN
ftr-462	343	18	's	's	PART
ftr-462	343	19	"	"	PUNCT
ftr-462	343	20	accumulated	accumulate	VERB
ftr-462	343	21	profits	profit	NOUN
ftr-462	343	22	.	.	PUNCT
ftr-462	344	1	"'42	"'42	VERB
ftr-462	344	2	the	the	DET
ftr-462	344	3	court	court	NOUN
ftr-462	344	4	resolved	resolve	VERB
ftr-462	344	5	the	the	DET
ftr-462	344	6	issue	issue	NOUN
ftr-462	344	7	by	by	ADP
ftr-462	344	8	analyzing	analyze	VERB
ftr-462	344	9	the	the	DET
ftr-462	344	10	purposes	purpose	NOUN
ftr-462	344	11	of	of	ADP
ftr-462	344	12	section	section	NOUN
ftr-462	344	13	902	902	NUM
ftr-462	344	14	:	:	PUNCT
ftr-462	344	15	to	to	PART
ftr-462	344	16	eliminate	eliminate	VERB
ftr-462	344	17	double	double	ADJ
ftr-462	344	18	taxation	taxation	NOUN
ftr-462	344	19	and	and	CCONJ
ftr-462	344	20	to	to	PART
ftr-462	344	21	equate	equate	VERB
ftr-462	344	22	the	the	DET
ftr-462	344	23	taxation	taxation	NOUN
ftr-462	344	24	of	of	ADP
ftr-462	344	25	foreign	foreign	ADJ
ftr-462	344	26	operations	operation	NOUN
ftr-462	344	27	conducted	conduct	VERB
ftr-462	344	28	through	through	ADP
ftr-462	344	29	subsidiaries	subsidiary	NOUN
ftr-462	344	30	with	with	ADP
ftr-462	344	31	the	the	DET
ftr-462	344	32	taxation	taxation	NOUN
ftr-462	344	33	of	of	ADP
ftr-462	344	34	operations	operation	NOUN
ftr-462	344	35	conducted	conduct	VERB
ftr-462	344	36	through	through	ADP
ftr-462	344	37	branches	branch	NOUN
ftr-462	344	38	.	.	PUNCT
ftr-462	345	1	double	double	ADJ
ftr-462	345	2	taxation	taxation	NOUN
ftr-462	345	3	can	can	AUX
ftr-462	345	4	result	result	VERB
ftr-462	345	5	if	if	SCONJ
ftr-462	345	6	accumulated	accumulate	VERB
ftr-462	345	7	profits	profit	NOUN
ftr-462	345	8	are	be	AUX
ftr-462	345	9	computed	compute	VERB
ftr-462	345	10	solely	solely	ADV
ftr-462	345	11	with	with	ADP
ftr-462	345	12	reference	reference	NOUN
ftr-462	345	13	to	to	ADP
ftr-462	345	14	u.s	u.s	PROPN
ftr-462	345	15	.	.	PROPN
ftr-462	345	16	principles	principle	NOUN
ftr-462	345	17	.	.	PUNCT
ftr-462	346	1	a3	a3	NOUN
ftr-462	346	2	this	this	PRON
ftr-462	346	3	militates	militate	VERB
ftr-462	346	4	against	against	ADP
ftr-462	346	5	a	a	DET
ftr-462	346	6	reading	reading	NOUN
ftr-462	346	7	of	of	ADP
ftr-462	346	8	section	section	NOUN
ftr-462	346	9	902	902	NUM
ftr-462	346	10	that	that	PRON
ftr-462	346	11	allows	allow	VERB
ftr-462	346	12	a	a	DET
ftr-462	346	13	foreign	foreign	ADJ
ftr-462	346	14	corporation	corporation	NOUN
ftr-462	346	15	's	's	PART
ftr-462	346	16	"	"	PUNCT
ftr-462	346	17	accumulated	accumulate	VERB
ftr-462	346	18	profits	profit	NOUN
ftr-462	346	19	"	"	PUNCT
ftr-462	346	20	to	to	PART
ftr-462	346	21	differ	differ	VERB
ftr-462	346	22	from	from	ADP
ftr-462	346	23	taxable	taxable	ADJ
ftr-462	346	24	earnings	earning	NOUN
ftr-462	346	25	under	under	ADP
ftr-462	346	26	foreign	foreign	ADJ
ftr-462	346	27	law	law	NOUN
ftr-462	346	28	.	.	PUNCT
ftr-462	347	1	on	on	ADP
ftr-462	347	2	the	the	DET
ftr-462	347	3	other	other	ADJ
ftr-462	347	4	hand	hand	NOUN
ftr-462	347	5	,	,	PUNCT
ftr-462	347	6	because	because	SCONJ
ftr-462	347	7	the	the	DET
ftr-462	347	8	income	income	NOUN
ftr-462	347	9	of	of	ADP
ftr-462	347	10	a	a	DET
ftr-462	347	11	foreign	foreign	ADJ
ftr-462	347	12	branch	branch	NOUN
ftr-462	347	13	is	be	AUX
ftr-462	347	14	computed	compute	VERB
ftr-462	347	15	under	under	ADP
ftr-462	347	16	u.s	u.s	PROPN
ftr-462	347	17	.	.	PROPN
ftr-462	347	18	tax	tax	NOUN
ftr-462	347	19	rules	rule	NOUN
ftr-462	347	20	,	,	PUNCT
ftr-462	347	21	foreign	foreign	ADJ
ftr-462	347	22	branch	branch	NOUN
ftr-462	347	23	income	income	NOUN
ftr-462	347	24	and	and	CCONJ
ftr-462	347	25	foreign	foreign	ADJ
ftr-462	347	26	subsidiary	subsidiary	NOUN
ftr-462	347	27	income	income	NOUN
ftr-462	347	28	would	would	AUX
ftr-462	347	29	be	be	AUX
ftr-462	347	30	taxed	tax	VERB
ftr-462	347	31	unequally	unequally	ADV
ftr-462	347	32	if	if	SCONJ
ftr-462	347	33	the	the	DET
ftr-462	347	34	accumulated	accumulate	VERB
ftr-462	347	35	profits	profit	NOUN
ftr-462	347	36	of	of	ADP
ftr-462	347	37	a	a	DET
ftr-462	347	38	foreign	foreign	ADJ
ftr-462	347	39	subsidiary	subsidiary	NOUN
ftr-462	347	40	were	be	AUX
ftr-462	347	41	computed	compute	VERB
ftr-462	347	42	42	42	NUM
ftr-462	347	43	.	.	PUNCT
ftr-462	348	1	the	the	DET
ftr-462	348	2	effects	effect	NOUN
ftr-462	348	3	of	of	ADP
ftr-462	348	4	the	the	DET
ftr-462	348	5	differing	differ	VERB
ftr-462	348	6	computations	computation	NOUN
ftr-462	348	7	of	of	ADP
ftr-462	348	8	accumulated	accumulate	VERB
ftr-462	348	9	profits	profit	NOUN
ftr-462	348	10	is	be	AUX
ftr-462	348	11	illustrated	illustrate	VERB
ftr-462	348	12	by	by	ADP
ftr-462	348	13	the	the	DET
ftr-462	348	14	following	follow	VERB
ftr-462	348	15	chart	chart	NOUN
ftr-462	348	16	.	.	PUNCT
ftr-462	349	1	in	in	ADP
ftr-462	349	2	scenario	scenario	NOUN
ftr-462	349	3	1	1	NUM
ftr-462	349	4	,	,	PUNCT
ftr-462	349	5	accumulated	accumulate	VERB
ftr-462	349	6	profits	profit	NOUN
ftr-462	349	7	are	be	AUX
ftr-462	349	8	not	not	PART
ftr-462	349	9	reduced	reduce	VERB
ftr-462	349	10	to	to	PART
ftr-462	349	11	reflect	reflect	VERB
ftr-462	349	12	the	the	DET
ftr-462	349	13	reduction	reduction	NOUN
ftr-462	349	14	in	in	ADP
ftr-462	349	15	foreign	foreign	ADJ
ftr-462	349	16	taxable	taxable	ADJ
ftr-462	349	17	income	income	NOUN
ftr-462	349	18	.	.	PUNCT
ftr-462	350	1	in	in	ADP
ftr-462	350	2	scenario	scenario	NOUN
ftr-462	350	3	2	2	NUM
ftr-462	350	4	,	,	PUNCT
ftr-462	350	5	accumulated	accumulate	VERB
ftr-462	350	6	profits	profit	NOUN
ftr-462	350	7	are	be	AUX
ftr-462	350	8	so	so	ADV
ftr-462	350	9	reduced	reduce	VERB
ftr-462	350	10	.	.	PUNCT
ftr-462	351	1	after	after	ADP
ftr-462	351	2	-	-	PUNCT
ftr-462	351	3	tax	tax	NOUN
ftr-462	351	4	foreign	foreign	ADJ
ftr-462	351	5	taxes	taxis	NOUN
ftr-462	351	6	accumulated	accumulate	VERB
ftr-462	351	7	creditable	creditable	ADJ
ftr-462	351	8	paid	pay	VERB
ftr-462	351	9	dividend	dividend	NOUN
ftr-462	351	10	profits	profit	NOUN
ftr-462	351	11	taxes	taxis	NOUN
ftr-462	351	12	scenario	scenario	VERB
ftr-462	351	13	1	1	NUM
ftr-462	351	14	$	$	SYM
ftr-462	351	15	100	100	NUM
ftr-462	351	16	$	$	SYM
ftr-462	351	17	900	900	NUM
ftr-462	351	18	$	$	SYM
ftr-462	351	19	1,800	1,800	NUM
ftr-462	351	20	$	$	SYM
ftr-462	351	21	50	50	NUM
ftr-462	351	22	scenario	scenario	NOUN
ftr-462	351	23	2	2	NUM
ftr-462	351	24	$	$	SYM
ftr-462	351	25	100	100	NUM
ftr-462	351	26	$	$	SYM
ftr-462	351	27	900	900	NUM
ftr-462	351	28	$	$	SYM
ftr-462	351	29	900	900	NUM
ftr-462	351	30	$	$	SYM
ftr-462	351	31	100	100	NUM
ftr-462	351	32	43	43	NUM
ftr-462	351	33	.	.	PUNCT
ftr-462	352	1	under	under	ADP
ftr-462	352	2	the	the	DET
ftr-462	352	3	pre-1987	pre-1987	NOUN
ftr-462	352	4	rules	rule	NOUN
ftr-462	352	5	involved	involve	VERB
ftr-462	352	6	in	in	ADP
ftr-462	352	7	goodyear	goodyear	NOUN
ftr-462	352	8	,	,	PUNCT
ftr-462	352	9	a	a	DET
ftr-462	352	10	dividend	dividend	NOUN
ftr-462	352	11	is	be	AUX
ftr-462	352	12	traced	trace	VERB
ftr-462	352	13	to	to	ADP
ftr-462	352	14	the	the	DET
ftr-462	352	15	accumulated	accumulate	VERB
ftr-462	352	16	profits	profit	NOUN
ftr-462	352	17	of	of	ADP
ftr-462	352	18	a	a	DET
ftr-462	352	19	particular	particular	ADJ
ftr-462	352	20	year	year	NOUN
ftr-462	352	21	,	,	PUNCT
ftr-462	352	22	and	and	CCONJ
ftr-462	352	23	the	the	DET
ftr-462	352	24	indirect	indirect	ADJ
ftr-462	352	25	tax	tax	NOUN
ftr-462	352	26	credit	credit	NOUN
ftr-462	352	27	is	be	AUX
ftr-462	352	28	only	only	ADV
ftr-462	352	29	allowed	allow	VERB
ftr-462	352	30	for	for	ADP
ftr-462	352	31	taxes	taxis	NOUN
ftr-462	352	32	paid	pay	VERB
ftr-462	352	33	with	with	ADP
ftr-462	352	34	respect	respect	NOUN
ftr-462	352	35	to	to	ADP
ftr-462	352	36	the	the	DET
ftr-462	352	37	accumulated	accumulate	VERB
ftr-462	352	38	profits	profit	NOUN
ftr-462	352	39	for	for	ADP
ftr-462	352	40	that	that	DET
ftr-462	352	41	year	year	NOUN
ftr-462	352	42	.	.	PUNCT
ftr-462	353	1	see	see	VERB
ftr-462	353	2	irc	irc	PROPN
ftr-462	353	3	§	§	PROPN
ftr-462	353	4	902(a	902(a	PROPN
ftr-462	353	5	)	)	PUNCT
ftr-462	353	6	(	(	PUNCT
ftr-462	353	7	before	before	ADP
ftr-462	353	8	amendment	amendment	NOUN
ftr-462	353	9	in	in	ADP
ftr-462	353	10	1986	1986	NUM
ftr-462	353	11	)	)	PUNCT
ftr-462	353	12	;	;	PUNCT
ftr-462	354	1	reg	reg	NOUN
ftr-462	354	2	.	.	PUNCT
ftr-462	355	1	§	§	PROPN
ftr-462	355	2	1.902	1.902	NUM
ftr-462	355	3	-	-	SYM
ftr-462	355	4	1(f	1(f	NUM
ftr-462	355	5	)	)	PUNCT
ftr-462	355	6	;	;	PUNCT
ftr-462	355	7	rev	rev	PROPN
ftr-462	355	8	.	.	PROPN
ftr-462	356	1	rul	rul	PROPN
ftr-462	356	2	.	.	PUNCT
ftr-462	357	1	87	87	NUM
ftr-462	357	2	-	-	SYM
ftr-462	357	3	72	72	NUM
ftr-462	357	4	,	,	PUNCT
ftr-462	357	5	1987	1987	NUM
ftr-462	357	6	-	-	SYM
ftr-462	357	7	2	2	NUM
ftr-462	357	8	c.b	c.b	PROPN
ftr-462	357	9	.	.	PROPN
ftr-462	357	10	170	170	NUM
ftr-462	357	11	.	.	PUNCT
ftr-462	358	1	in	in	ADP
ftr-462	358	2	goodyear	goodyear	PROPN
ftr-462	358	3	,	,	PUNCT
ftr-462	358	4	the	the	DET
ftr-462	358	5	subsidiary	subsidiary	NOUN
ftr-462	358	6	's	's	PART
ftr-462	358	7	operating	operate	VERB
ftr-462	358	8	loss	loss	NOUN
ftr-462	358	9	carryback	carryback	NOUN
ftr-462	358	10	under	under	ADP
ftr-462	358	11	u.k	u.k	PROPN
ftr-462	358	12	.	.	PROPN
ftr-462	358	13	law	law	PROPN
ftr-462	358	14	reduced	reduce	VERB
ftr-462	358	15	u.k	u.k	PROPN
ftr-462	358	16	.	.	PROPN
ftr-462	358	17	taxes	taxis	NOUN
ftr-462	358	18	for	for	ADP
ftr-462	358	19	the	the	DET
ftr-462	358	20	taxable	taxable	ADJ
ftr-462	358	21	years	year	NOUN
ftr-462	358	22	to	to	ADP
ftr-462	358	23	zero	zero	NUM
ftr-462	358	24	,	,	PUNCT
ftr-462	358	25	but	but	CCONJ
ftr-462	358	26	because	because	SCONJ
ftr-462	358	27	accumulated	accumulated	ADJ
ftr-462	358	28	profits	profit	NOUN
ftr-462	358	29	,	,	PUNCT
ftr-462	358	30	defined	define	VERB
ftr-462	358	31	by	by	ADP
ftr-462	358	32	u.s	u.s	PROPN
ftr-462	358	33	.	.	PROPN
ftr-462	358	34	law	law	PROPN
ftr-462	358	35	,	,	PUNCT
ftr-462	358	36	were	be	AUX
ftr-462	358	37	not	not	PART
ftr-462	358	38	affected	affect	VERB
ftr-462	358	39	by	by	ADP
ftr-462	358	40	the	the	DET
ftr-462	358	41	carryback	carryback	NOUN
ftr-462	358	42	,	,	PUNCT
ftr-462	358	43	the	the	DET
ftr-462	358	44	dividends	dividend	NOUN
ftr-462	358	45	continued	continue	VERB
ftr-462	358	46	to	to	PART
ftr-462	358	47	be	be	AUX
ftr-462	358	48	traced	trace	VERB
ftr-462	358	49	to	to	ADP
ftr-462	358	50	these	these	DET
ftr-462	358	51	years	year	NOUN
ftr-462	358	52	'	'	PART
ftr-462	358	53	earnings	earning	NOUN
ftr-462	358	54	and	and	CCONJ
ftr-462	358	55	thus	thus	ADV
ftr-462	358	56	carried	carry	VERB
ftr-462	358	57	no	no	DET
ftr-462	358	58	indirect	indirect	ADJ
ftr-462	358	59	credit	credit	NOUN
ftr-462	358	60	.	.	PUNCT
ftr-462	359	1	the	the	DET
ftr-462	359	2	result	result	NOUN
ftr-462	359	3	is	be	AUX
ftr-462	359	4	not	not	PART
ftr-462	359	5	necessarily	necessarily	ADV
ftr-462	359	6	double	double	ADJ
ftr-462	359	7	taxation	taxation	NOUN
ftr-462	359	8	because	because	SCONJ
ftr-462	359	9	the	the	DET
ftr-462	359	10	foreign	foreign	ADJ
ftr-462	359	11	corporation	corporation	NOUN
ftr-462	359	12	may	may	AUX
ftr-462	359	13	distribute	distribute	VERB
ftr-462	359	14	other	other	ADJ
ftr-462	359	15	dividends	dividend	NOUN
ftr-462	359	16	that	that	PRON
ftr-462	359	17	are	be	AUX
ftr-462	359	18	traced	trace	VERB
ftr-462	359	19	to	to	ADP
ftr-462	359	20	years	year	NOUN
ftr-462	359	21	for	for	ADP
ftr-462	359	22	which	which	PRON
ftr-462	359	23	foreign	foreign	ADJ
ftr-462	359	24	income	income	NOUN
ftr-462	359	25	taxes	taxis	NOUN
ftr-462	359	26	are	be	AUX
ftr-462	359	27	paid	pay	VERB
ftr-462	359	28	by	by	ADP
ftr-462	359	29	the	the	DET
ftr-462	359	30	corporation	corporation	NOUN
ftr-462	359	31	and	and	CCONJ
ftr-462	359	32	the	the	DET
ftr-462	359	33	u.s	u.s	PROPN
ftr-462	359	34	.	.	PROPN
ftr-462	359	35	shareholder	shareholder	NOUN
ftr-462	359	36	might	might	AUX
ftr-462	359	37	therefore	therefore	ADV
ftr-462	359	38	ultimately	ultimately	ADV
ftr-462	359	39	be	be	AUX
ftr-462	359	40	allowed	allow	VERB
ftr-462	359	41	credit	credit	NOUN
ftr-462	359	42	for	for	ADP
ftr-462	359	43	all	all	DET
ftr-462	359	44	taxes	taxis	NOUN
ftr-462	359	45	paid	pay	VERB
ftr-462	359	46	by	by	ADP
ftr-462	359	47	the	the	DET
ftr-462	359	48	foreign	foreign	ADJ
ftr-462	359	49	corporation	corporation	NOUN
ftr-462	359	50	.	.	PUNCT
ftr-462	360	1	the	the	DET
ftr-462	360	2	double	double	ADJ
ftr-462	360	3	taxation	taxation	NOUN
ftr-462	360	4	can	can	AUX
ftr-462	360	5	be	be	AUX
ftr-462	360	6	more	more	ADV
ftr-462	360	7	obvious	obvious	ADJ
ftr-462	360	8	in	in	ADP
ftr-462	360	9	the	the	DET
ftr-462	360	10	opposite	opposite	ADJ
ftr-462	360	11	situation	situation	NOUN
ftr-462	360	12	.	.	PUNCT
ftr-462	361	1	if	if	SCONJ
ftr-462	361	2	accumulated	accumulate	VERB
ftr-462	361	3	profits	profit	NOUN
ftr-462	361	4	for	for	ADP
ftr-462	361	5	a	a	DET
ftr-462	361	6	particular	particular	ADJ
ftr-462	361	7	year	year	NOUN
ftr-462	361	8	are	be	AUX
ftr-462	361	9	zero	zero	NUM
ftr-462	361	10	under	under	ADP
ftr-462	361	11	the	the	DET
ftr-462	361	12	u.s	u.s	PROPN
ftr-462	361	13	.	.	PROPN
ftr-462	361	14	rules	rule	NOUN
ftr-462	361	15	,	,	PUNCT
ftr-462	361	16	but	but	CCONJ
ftr-462	361	17	the	the	DET
ftr-462	361	18	foreign	foreign	ADJ
ftr-462	361	19	corporation	corporation	NOUN
ftr-462	361	20	nevertheless	nevertheless	ADV
ftr-462	361	21	pays	pay	VERB
ftr-462	361	22	foreign	foreign	ADJ
ftr-462	361	23	income	income	NOUN
ftr-462	361	24	taxes	taxis	NOUN
ftr-462	361	25	for	for	ADP
ftr-462	361	26	the	the	DET
ftr-462	361	27	year	year	NOUN
ftr-462	361	28	(	(	PUNCT
ftr-462	361	29	e.g.	e.g.	ADV
ftr-462	361	30	,	,	PUNCT
ftr-462	361	31	because	because	SCONJ
ftr-462	361	32	accumulated	accumulate	VERB
ftr-462	361	33	profits	profit	NOUN
ftr-462	361	34	are	be	AUX
ftr-462	361	35	reduced	reduce	VERB
ftr-462	361	36	under	under	ADP
ftr-462	361	37	rules	rule	NOUN
ftr-462	361	38	that	that	PRON
ftr-462	361	39	do	do	AUX
ftr-462	361	40	not	not	PART
ftr-462	361	41	apply	apply	VERB
ftr-462	361	42	under	under	ADP
ftr-462	361	43	the	the	DET
ftr-462	361	44	foreign	foreign	ADJ
ftr-462	361	45	tax	tax	NOUN
ftr-462	361	46	law	law	NOUN
ftr-462	361	47	)	)	PUNCT
ftr-462	361	48	,	,	PUNCT
ftr-462	361	49	a	a	DET
ftr-462	361	50	dividend	dividend	NOUN
ftr-462	361	51	can	can	AUX
ftr-462	361	52	never	never	ADV
ftr-462	361	53	be	be	AUX
ftr-462	361	54	traced	trace	VERB
ftr-462	361	55	to	to	ADP
ftr-462	361	56	accumulated	accumulate	VERB
ftr-462	361	57	profits	profit	NOUN
ftr-462	361	58	for	for	ADP
ftr-462	361	59	that	that	DET
ftr-462	361	60	year	year	NOUN
ftr-462	361	61	,	,	PUNCT
ftr-462	361	62	and	and	CCONJ
ftr-462	361	63	it	it	PRON
ftr-462	361	64	is	be	AUX
ftr-462	361	65	thus	thus	ADV
ftr-462	361	66	impossible	impossible	ADJ
ftr-462	361	67	for	for	SCONJ
ftr-462	361	68	the	the	DET
ftr-462	361	69	foreign	foreign	ADJ
ftr-462	361	70	income	income	NOUN
ftr-462	361	71	taxes	taxis	NOUN
ftr-462	361	72	to	to	PART
ftr-462	361	73	be	be	AUX
ftr-462	361	74	creditable	creditable	ADJ
ftr-462	361	75	to	to	ADP
ftr-462	361	76	the	the	DET
ftr-462	361	77	u.s	u.s	PROPN
ftr-462	361	78	.	.	PROPN
ftr-462	361	79	shareholder	shareholder	NOUN
ftr-462	361	80	.	.	PUNCT
ftr-462	362	1	if	if	SCONJ
ftr-462	362	2	the	the	DET
ftr-462	362	3	income	income	NOUN
ftr-462	362	4	taxed	tax	VERB
ftr-462	362	5	by	by	ADP
ftr-462	362	6	the	the	DET
ftr-462	362	7	foreign	foreign	ADJ
ftr-462	362	8	country	country	NOUN
ftr-462	362	9	for	for	ADP
ftr-462	362	10	this	this	DET
ftr-462	362	11	year	year	NOUN
ftr-462	362	12	is	be	AUX
ftr-462	362	13	recognized	recognize	VERB
ftr-462	362	14	under	under	ADP
ftr-462	362	15	u.s	u.s	PROPN
ftr-462	362	16	.	.	PROPN
ftr-462	362	17	principles	principle	NOUN
ftr-462	362	18	for	for	ADP
ftr-462	362	19	another	another	DET
ftr-462	362	20	year	year	NOUN
ftr-462	362	21	,	,	PUNCT
ftr-462	362	22	the	the	DET
ftr-462	362	23	income	income	NOUN
ftr-462	362	24	may	may	AUX
ftr-462	362	25	be	be	AUX
ftr-462	362	26	taxed	tax	VERB
ftr-462	362	27	to	to	ADP
ftr-462	362	28	the	the	DET
ftr-462	362	29	u.s	u.s	PROPN
ftr-462	362	30	.	.	PROPN
ftr-462	362	31	shareholder	shareholder	NOUN
ftr-462	362	32	when	when	SCONJ
ftr-462	362	33	dividends	dividend	NOUN
ftr-462	362	34	are	be	AUX
ftr-462	362	35	distributed	distribute	VERB
ftr-462	362	36	from	from	ADP
ftr-462	362	37	accumulated	accumulate	VERB
ftr-462	362	38	profits	profit	NOUN
ftr-462	362	39	for	for	ADP
ftr-462	362	40	that	that	DET
ftr-462	362	41	other	other	ADJ
ftr-462	362	42	year	year	NOUN
ftr-462	362	43	,	,	PUNCT
ftr-462	362	44	and	and	CCONJ
ftr-462	362	45	the	the	DET
ftr-462	362	46	result	result	NOUN
ftr-462	362	47	may	may	AUX
ftr-462	362	48	be	be	AUX
ftr-462	362	49	double	double	ADJ
ftr-462	362	50	taxation	taxation	NOUN
ftr-462	362	51	.	.	PUNCT
ftr-462	363	1	see	see	VERB
ftr-462	363	2	kingson	kingson	NOUN
ftr-462	363	3	,	,	PUNCT
ftr-462	363	4	foreign	foreign	ADJ
ftr-462	363	5	tax	tax	NOUN
ftr-462	363	6	credit	credit	NOUN
ftr-462	363	7	,	,	PUNCT
ftr-462	363	8	supra	supra	PROPN
ftr-462	363	9	note	note	NOUN
ftr-462	363	10	28	28	NUM
ftr-462	363	11	,	,	PUNCT
ftr-462	363	12	at	at	ADP
ftr-462	363	13	36	36	NUM
ftr-462	363	14	-	-	SYM
ftr-462	363	15	37	37	NUM
ftr-462	363	16	.	.	PUNCT
ftr-462	364	1	these	these	DET
ftr-462	364	2	problems	problem	NOUN
ftr-462	364	3	are	be	AUX
ftr-462	364	4	lessened	lessen	VERB
ftr-462	364	5	for	for	ADP
ftr-462	364	6	post-1986	post-1986	ADJ
ftr-462	364	7	years	year	NOUN
ftr-462	364	8	because	because	SCONJ
ftr-462	364	9	dividends	dividend	NOUN
ftr-462	364	10	are	be	AUX
ftr-462	364	11	drawn	draw	VERB
ftr-462	364	12	from	from	ADP
ftr-462	364	13	a	a	DET
ftr-462	364	14	pool	pool	NOUN
ftr-462	364	15	of	of	ADP
ftr-462	364	16	accumulated	accumulate	VERB
ftr-462	364	17	profits	profit	NOUN
ftr-462	364	18	,	,	PUNCT
ftr-462	364	19	rather	rather	ADV
ftr-462	364	20	than	than	ADP
ftr-462	364	21	earnings	earning	NOUN
ftr-462	364	22	of	of	ADP
ftr-462	364	23	one	one	NUM
ftr-462	364	24	year	year	NOUN
ftr-462	364	25	,	,	PUNCT
ftr-462	364	26	thus	thus	ADV
ftr-462	364	27	minimizing	minimize	VERB
ftr-462	364	28	such	such	ADJ
ftr-462	364	29	artificial	artificial	ADJ
ftr-462	364	30	disparities	disparity	NOUN
ftr-462	364	31	between	between	ADP
ftr-462	364	32	tax	tax	NOUN
ftr-462	364	33	years	year	NOUN
ftr-462	364	34	.	.	PUNCT
ftr-462	365	1	see	see	VERB
ftr-462	365	2	irc	irc	PROPN
ftr-462	365	3	§	§	PROPN
ftr-462	365	4	902(a	902(a	PROPN
ftr-462	365	5	)	)	PUNCT
ftr-462	365	6	.	.	PUNCT
ftr-462	366	1	[	[	X
ftr-462	366	2	vol	vol	NOUN
ftr-462	366	3	3:4	3:4	NUM
ftr-462	366	4	foreign	foreign	ADJ
ftr-462	366	5	law	law	NOUN
ftr-462	366	6	in	in	ADP
ftr-462	366	7	u.s	u.s	PROPN
ftr-462	366	8	.	.	PROPN
ftr-462	366	9	international	international	ADJ
ftr-462	366	10	taration	taration	NOUN
ftr-462	366	11	under	under	ADP
ftr-462	366	12	foreign	foreign	ADJ
ftr-462	366	13	law	law	NOUN
ftr-462	366	14	.	.	PUNCT
ftr-462	367	1	this	this	PRON
ftr-462	367	2	militates	militate	VERB
ftr-462	367	3	against	against	ADP
ftr-462	367	4	a	a	DET
ftr-462	367	5	reading	reading	NOUN
ftr-462	367	6	of	of	ADP
ftr-462	367	7	section	section	NOUN
ftr-462	367	8	902	902	NUM
ftr-462	367	9	that	that	PRON
ftr-462	367	10	requires	require	VERB
ftr-462	367	11	a	a	DET
ftr-462	367	12	foreign	foreign	ADJ
ftr-462	367	13	corporation	corporation	NOUN
ftr-462	367	14	's	's	PART
ftr-462	367	15	"	"	PUNCT
ftr-462	367	16	accumulated	accumulate	VERB
ftr-462	367	17	profits	profit	NOUN
ftr-462	367	18	"	"	PUNCT
ftr-462	367	19	to	to	PART
ftr-462	367	20	be	be	AUX
ftr-462	367	21	computed	compute	VERB
ftr-462	367	22	in	in	ADP
ftr-462	367	23	accordance	accordance	NOUN
ftr-462	367	24	with	with	ADP
ftr-462	367	25	its	its	PRON
ftr-462	367	26	taxable	taxable	ADJ
ftr-462	367	27	earnings	earning	NOUN
ftr-462	367	28	under	under	ADP
ftr-462	367	29	foreign	foreign	ADJ
ftr-462	367	30	law	law	NOUN
ftr-462	367	31	.	.	PUNCT
ftr-462	368	1	the	the	DET
ftr-462	368	2	court	court	NOUN
ftr-462	368	3	found	find	VERB
ftr-462	368	4	more	more	ADV
ftr-462	368	5	compelling	compelling	ADJ
ftr-462	368	6	the	the	DET
ftr-462	368	7	policy	policy	NOUN
ftr-462	368	8	that	that	PRON
ftr-462	368	9	branches	branch	NOUN
ftr-462	368	10	and	and	CCONJ
ftr-462	368	11	subsidiaries	subsidiary	NOUN
ftr-462	368	12	should	should	AUX
ftr-462	368	13	be	be	AUX
ftr-462	368	14	taxed	tax	VERB
ftr-462	368	15	equally	equally	ADV
ftr-462	368	16	.	.	PUNCT
ftr-462	369	1	although	although	SCONJ
ftr-462	369	2	the	the	DET
ftr-462	369	3	reasoning	reasoning	NOUN
ftr-462	369	4	is	be	AUX
ftr-462	369	5	not	not	PART
ftr-462	369	6	particularly	particularly	ADV
ftr-462	369	7	persuasive	persuasive	ADJ
ftr-462	369	8	,	,	PUNCT
ftr-462	369	9	"	"	PUNCT
ftr-462	369	10	the	the	DET
ftr-462	369	11	court	court	NOUN
ftr-462	369	12	undoubtedly	undoubtedly	ADV
ftr-462	369	13	reached	reach	VERB
ftr-462	369	14	the	the	DET
ftr-462	369	15	correct	correct	ADJ
ftr-462	369	16	result	result	NOUN
ftr-462	369	17	.	.	PUNCT
ftr-462	370	1	"	"	PUNCT
ftr-462	370	2	accumulated	accumulate	VERB
ftr-462	370	3	profits	profit	NOUN
ftr-462	370	4	"	"	PUNCT
ftr-462	370	5	is	be	AUX
ftr-462	370	6	one	one	NUM
ftr-462	370	7	element	element	NOUN
ftr-462	370	8	of	of	ADP
ftr-462	370	9	a	a	DET
ftr-462	370	10	fraction	fraction	NOUN
ftr-462	370	11	whose	whose	DET
ftr-462	370	12	function	function	NOUN
ftr-462	370	13	is	be	AUX
ftr-462	370	14	to	to	PART
ftr-462	370	15	determine	determine	VERB
ftr-462	370	16	the	the	DET
ftr-462	370	17	part	part	NOUN
ftr-462	370	18	of	of	ADP
ftr-462	370	19	the	the	DET
ftr-462	370	20	foreign	foreign	ADJ
ftr-462	370	21	taxes	taxis	NOUN
ftr-462	370	22	that	that	PRON
ftr-462	370	23	should	should	AUX
ftr-462	370	24	be	be	AUX
ftr-462	370	25	credited	credit	VERB
ftr-462	370	26	to	to	ADP
ftr-462	370	27	a	a	DET
ftr-462	370	28	particular	particular	ADJ
ftr-462	370	29	shareholder	shareholder	NOUN
ftr-462	370	30	.	.	PUNCT
ftr-462	371	1	since	since	SCONJ
ftr-462	371	2	the	the	DET
ftr-462	371	3	fraction	fraction	NOUN
ftr-462	371	4	's	's	PART
ftr-462	371	5	numerator	numerator	NOUN
ftr-462	371	6	(	(	PUNCT
ftr-462	371	7	dividends	dividend	NOUN
ftr-462	371	8	)	)	PUNCT
ftr-462	371	9	is	be	AUX
ftr-462	371	10	always	always	ADV
ftr-462	371	11	computed	compute	VERB
ftr-462	371	12	with	with	ADP
ftr-462	371	13	reference	reference	NOUN
ftr-462	371	14	to	to	ADP
ftr-462	371	15	u.s	u.s	PROPN
ftr-462	371	16	.	.	PROPN
ftr-462	371	17	tax	tax	NOUN
ftr-462	371	18	principles,45	principles,45	NOUN
ftr-462	371	19	the	the	DET
ftr-462	371	20	denominator	denominator	NOUN
ftr-462	371	21	(	(	PUNCT
ftr-462	371	22	after	after	ADP
ftr-462	371	23	-	-	PUNCT
ftr-462	371	24	tax	tax	NOUN
ftr-462	371	25	accumulated	accumulate	VERB
ftr-462	371	26	profits	profit	NOUN
ftr-462	371	27	)	)	PUNCT
ftr-462	371	28	must	must	AUX
ftr-462	371	29	also	also	ADV
ftr-462	371	30	be	be	AUX
ftr-462	371	31	computed	compute	VERB
ftr-462	371	32	under	under	ADP
ftr-462	371	33	u.s	u.s	PROPN
ftr-462	371	34	.	.	PROPN
ftr-462	371	35	tax	tax	NOUN
ftr-462	371	36	principles	principle	NOUN
ftr-462	371	37	.	.	PUNCT
ftr-462	372	1	for	for	ADP
ftr-462	372	2	example	example	NOUN
ftr-462	372	3	,	,	PUNCT
ftr-462	372	4	if	if	SCONJ
ftr-462	372	5	all	all	PRON
ftr-462	372	6	of	of	ADP
ftr-462	372	7	a	a	DET
ftr-462	372	8	year	year	NOUN
ftr-462	372	9	's	's	PART
ftr-462	372	10	profits	profit	NOUN
ftr-462	372	11	are	be	AUX
ftr-462	372	12	paid	pay	VERB
ftr-462	372	13	to	to	ADP
ftr-462	372	14	one	one	NUM
ftr-462	372	15	shareholder	shareholder	NOUN
ftr-462	372	16	,	,	PUNCT
ftr-462	372	17	the	the	DET
ftr-462	372	18	numerator	numerator	NOUN
ftr-462	372	19	and	and	CCONJ
ftr-462	372	20	the	the	DET
ftr-462	372	21	denominator	denominator	NOUN
ftr-462	372	22	should	should	AUX
ftr-462	372	23	be	be	AUX
ftr-462	372	24	equal	equal	ADJ
ftr-462	372	25	,	,	PUNCT
ftr-462	372	26	a	a	DET
ftr-462	372	27	condition	condition	NOUN
ftr-462	372	28	that	that	PRON
ftr-462	372	29	is	be	AUX
ftr-462	372	30	possible	possible	ADJ
ftr-462	372	31	only	only	ADV
ftr-462	372	32	if	if	SCONJ
ftr-462	372	33	both	both	DET
ftr-462	372	34	figures	figure	NOUN
ftr-462	372	35	are	be	AUX
ftr-462	372	36	computed	compute	VERB
ftr-462	372	37	under	under	ADP
ftr-462	372	38	the	the	DET
ftr-462	372	39	same	same	ADJ
ftr-462	372	40	rules	rule	NOUN
ftr-462	372	41	.	.	PUNCT
ftr-462	373	1	from	from	ADP
ftr-462	373	2	one	one	NUM
ftr-462	373	3	perspective	perspective	NOUN
ftr-462	373	4	,	,	PUNCT
ftr-462	373	5	goodyear	goodyear	NOUN
ftr-462	373	6	presents	present	VERB
ftr-462	373	7	an	an	DET
ftr-462	373	8	even	even	ADV
ftr-462	373	9	stronger	strong	ADJ
ftr-462	373	10	case	case	NOUN
ftr-462	373	11	for	for	ADP
ftr-462	373	12	the	the	DET
ftr-462	373	13	rejection	rejection	NOUN
ftr-462	373	14	of	of	ADP
ftr-462	373	15	foreign	foreign	ADJ
ftr-462	373	16	law	law	NOUN
ftr-462	373	17	than	than	ADP
ftr-462	373	18	biddle	biddle	PROPN
ftr-462	373	19	.	.	PUNCT
ftr-462	374	1	biddle	biddle	PROPN
ftr-462	374	2	presented	present	VERB
ftr-462	374	3	two	two	NUM
ftr-462	374	4	questions	question	NOUN
ftr-462	374	5	:	:	PUNCT
ftr-462	374	6	what	what	PRON
ftr-462	374	7	does	do	AUX
ftr-462	374	8	the	the	DET
ftr-462	374	9	word	word	NOUN
ftr-462	374	10	"	"	PUNCT
ftr-462	374	11	paid	pay	VERB
ftr-462	374	12	"	"	PUNCT
ftr-462	374	13	mean	mean	NOUN
ftr-462	374	14	?	?	PUNCT
ftr-462	375	1	did	do	AUX
ftr-462	375	2	the	the	DET
ftr-462	375	3	taxpayer	taxpayer	NOUN
ftr-462	375	4	satisfy	satisfy	VERB
ftr-462	375	5	this	this	DET
ftr-462	375	6	definition	definition	NOUN
ftr-462	375	7	?	?	PUNCT
ftr-462	376	1	the	the	DET
ftr-462	376	2	court	court	NOUN
ftr-462	376	3	declined	decline	VERB
ftr-462	376	4	to	to	PART
ftr-462	376	5	use	use	VERB
ftr-462	376	6	foreign	foreign	ADJ
ftr-462	376	7	law	law	NOUN
ftr-462	376	8	in	in	ADP
ftr-462	376	9	answering	answer	VERB
ftr-462	376	10	the	the	DET
ftr-462	376	11	first	first	ADJ
ftr-462	376	12	question	question	NOUN
ftr-462	376	13	(	(	PUNCT
ftr-462	376	14	doing	do	VERB
ftr-462	376	15	so	so	ADV
ftr-462	376	16	would	would	AUX
ftr-462	376	17	have	have	AUX
ftr-462	376	18	been	be	AUX
ftr-462	376	19	an	an	DET
ftr-462	376	20	interpretive	interpretive	ADJ
ftr-462	376	21	use	use	NOUN
ftr-462	376	22	of	of	ADP
ftr-462	376	23	foreign	foreign	ADJ
ftr-462	376	24	law	law	NOUN
ftr-462	376	25	)	)	PUNCT
ftr-462	376	26	,	,	PUNCT
ftr-462	376	27	but	but	CCONJ
ftr-462	376	28	it	it	PRON
ftr-462	376	29	was	be	AUX
ftr-462	376	30	willing	willing	ADJ
ftr-462	376	31	to	to	PART
ftr-462	376	32	answer	answer	VERB
ftr-462	376	33	the	the	DET
ftr-462	376	34	second	second	ADJ
ftr-462	376	35	question	question	NOUN
ftr-462	376	36	with	with	ADP
ftr-462	376	37	reference	reference	NOUN
ftr-462	376	38	to	to	ADP
ftr-462	376	39	foreign	foreign	ADJ
ftr-462	376	40	law	law	NOUN
ftr-462	376	41	(	(	PUNCT
ftr-462	376	42	doing	do	VERB
ftr-462	376	43	so	so	ADV
ftr-462	376	44	was	be	AUX
ftr-462	376	45	a	a	DET
ftr-462	376	46	factual	factual	ADJ
ftr-462	376	47	use	use	NOUN
ftr-462	376	48	of	of	ADP
ftr-462	376	49	foreign	foreign	ADJ
ftr-462	376	50	law	law	NOUN
ftr-462	376	51	)	)	PUNCT
ftr-462	376	52	.	.	PUNCT
ftr-462	377	1	goodyear	goodyear	PROPN
ftr-462	377	2	involved	involve	VERB
ftr-462	377	3	only	only	ADV
ftr-462	377	4	one	one	NUM
ftr-462	377	5	question	question	NOUN
ftr-462	377	6	,	,	PUNCT
ftr-462	377	7	a	a	DET
ftr-462	377	8	pure	pure	ADJ
ftr-462	377	9	question	question	NOUN
ftr-462	377	10	of	of	ADP
ftr-462	377	11	law	law	NOUN
ftr-462	377	12	,	,	PUNCT
ftr-462	377	13	requiring	require	VERB
ftr-462	377	14	only	only	ADV
ftr-462	377	15	an	an	DET
ftr-462	377	16	interpretive	interpretive	ADJ
ftr-462	377	17	and	and	CCONJ
ftr-462	377	18	not	not	PART
ftr-462	377	19	a	a	DET
ftr-462	377	20	factual	factual	ADJ
ftr-462	377	21	use	use	NOUN
ftr-462	377	22	of	of	ADP
ftr-462	377	23	foreign	foreign	ADJ
ftr-462	377	24	law	law	NOUN
ftr-462	377	25	.	.	PUNCT
ftr-462	378	1	however	however	ADV
ftr-462	378	2	,	,	PUNCT
ftr-462	378	3	a	a	DET
ftr-462	378	4	distinction	distinction	NOUN
ftr-462	378	5	might	might	AUX
ftr-462	378	6	be	be	AUX
ftr-462	378	7	drawn	draw	VERB
ftr-462	378	8	between	between	ADP
ftr-462	378	9	biddle	biddle	PROPN
ftr-462	378	10	and	and	CCONJ
ftr-462	378	11	goodyear	goodyear	NOUN
ftr-462	378	12	that	that	PRON
ftr-462	378	13	would	would	AUX
ftr-462	378	14	allow	allow	VERB
ftr-462	378	15	the	the	DET
ftr-462	378	16	goodyear	goodyear	NOUN
ftr-462	378	17	issue	issue	NOUN
ftr-462	378	18	to	to	PART
ftr-462	378	19	be	be	AUX
ftr-462	378	20	addressed	address	VERB
ftr-462	378	21	with	with	ADP
ftr-462	378	22	greater	great	ADJ
ftr-462	378	23	flexibility	flexibility	NOUN
ftr-462	378	24	in	in	ADP
ftr-462	378	25	the	the	DET
ftr-462	378	26	use	use	NOUN
ftr-462	378	27	of	of	ADP
ftr-462	378	28	foreign	foreign	ADJ
ftr-462	378	29	law	law	NOUN
ftr-462	378	30	than	than	ADP
ftr-462	378	31	the	the	DET
ftr-462	378	32	biddle	biddle	PROPN
ftr-462	378	33	issue	issue	NOUN
ftr-462	378	34	.	.	PUNCT
ftr-462	379	1	the	the	DET
ftr-462	379	2	biddle	biddle	PROPN
ftr-462	379	3	court	court	PROPN
ftr-462	379	4	was	be	AUX
ftr-462	379	5	asked	ask	VERB
ftr-462	379	6	44	44	NUM
ftr-462	379	7	.	.	PUNCT
ftr-462	380	1	inconsistencies	inconsistency	NOUN
ftr-462	380	2	in	in	ADP
ftr-462	380	3	the	the	DET
ftr-462	380	4	calculation	calculation	NOUN
ftr-462	380	5	of	of	ADP
ftr-462	380	6	branch	branch	NOUN
ftr-462	380	7	and	and	CCONJ
ftr-462	380	8	subsidiary	subsidiary	NOUN
ftr-462	380	9	profits	profit	NOUN
ftr-462	380	10	are	be	AUX
ftr-462	380	11	not	not	PART
ftr-462	380	12	necessarily	necessarily	ADV
ftr-462	380	13	the	the	DET
ftr-462	380	14	type	type	NOUN
ftr-462	380	15	of	of	ADP
ftr-462	380	16	inconsistency	inconsistency	NOUN
ftr-462	380	17	that	that	PRON
ftr-462	380	18	offends	offend	VERB
ftr-462	380	19	the	the	DET
ftr-462	380	20	policy	policy	NOUN
ftr-462	380	21	behind	behind	ADP
ftr-462	380	22	§	§	PROPN
ftr-462	380	23	902	902	NUM
ftr-462	380	24	.	.	PUNCT
ftr-462	381	1	this	this	DET
ftr-462	381	2	policy	policy	NOUN
ftr-462	381	3	would	would	AUX
ftr-462	381	4	be	be	AUX
ftr-462	381	5	offended	offend	VERB
ftr-462	381	6	if	if	SCONJ
ftr-462	381	7	the	the	DET
ftr-462	381	8	tax	tax	NOUN
ftr-462	381	9	liabilities	liability	NOUN
ftr-462	381	10	incurred	incur	VERB
ftr-462	381	11	in	in	ADP
ftr-462	381	12	operating	operate	VERB
ftr-462	381	13	through	through	ADP
ftr-462	381	14	a	a	DET
ftr-462	381	15	foreign	foreign	ADJ
ftr-462	381	16	subsidiary	subsidiary	NOUN
ftr-462	381	17	were	be	AUX
ftr-462	381	18	inconsistent	inconsistent	ADJ
ftr-462	381	19	with	with	ADP
ftr-462	381	20	those	those	PRON
ftr-462	381	21	that	that	PRON
ftr-462	381	22	would	would	AUX
ftr-462	381	23	result	result	VERB
ftr-462	381	24	from	from	ADP
ftr-462	381	25	carrying	carry	VERB
ftr-462	381	26	on	on	ADP
ftr-462	381	27	the	the	DET
ftr-462	381	28	same	same	ADJ
ftr-462	381	29	operations	operation	NOUN
ftr-462	381	30	through	through	ADP
ftr-462	381	31	a	a	DET
ftr-462	381	32	foreign	foreign	ADJ
ftr-462	381	33	branch	branch	NOUN
ftr-462	381	34	.	.	PUNCT
ftr-462	382	1	the	the	DET
ftr-462	382	2	tax	tax	NOUN
ftr-462	382	3	liabilities	liability	NOUN
ftr-462	382	4	resulting	result	VERB
ftr-462	382	5	from	from	ADP
ftr-462	382	6	branch	branch	NOUN
ftr-462	382	7	and	and	CCONJ
ftr-462	382	8	subsidiary	subsidiary	NOUN
ftr-462	382	9	operating	operating	NOUN
ftr-462	382	10	structures	structure	NOUN
ftr-462	382	11	would	would	AUX
ftr-462	382	12	not	not	PART
ftr-462	382	13	necessarily	necessarily	ADV
ftr-462	382	14	be	be	AUX
ftr-462	382	15	inconsistent	inconsistent	ADJ
ftr-462	382	16	simply	simply	ADV
ftr-462	382	17	because	because	SCONJ
ftr-462	382	18	profits	profit	NOUN
ftr-462	382	19	are	be	AUX
ftr-462	382	20	calculated	calculate	VERB
ftr-462	382	21	differently	differently	ADV
ftr-462	382	22	.	.	PUNCT
ftr-462	383	1	consistency	consistency	NOUN
ftr-462	383	2	of	of	ADP
ftr-462	383	3	tax	tax	NOUN
ftr-462	383	4	liabilities	liability	NOUN
ftr-462	383	5	would	would	AUX
ftr-462	383	6	depend	depend	VERB
ftr-462	383	7	on	on	ADP
ftr-462	383	8	whether	whether	SCONJ
ftr-462	383	9	branch	branch	NOUN
ftr-462	383	10	profits	profit	NOUN
ftr-462	383	11	and	and	CCONJ
ftr-462	383	12	subsidiary	subsidiary	NOUN
ftr-462	383	13	profits	profit	NOUN
ftr-462	383	14	play	play	VERB
ftr-462	383	15	the	the	DET
ftr-462	383	16	same	same	ADJ
ftr-462	383	17	role	role	NOUN
ftr-462	383	18	in	in	ADP
ftr-462	383	19	determining	determine	VERB
ftr-462	383	20	the	the	DET
ftr-462	383	21	foreign	foreign	ADJ
ftr-462	383	22	tax	tax	NOUN
ftr-462	383	23	credit	credit	NOUN
ftr-462	383	24	of	of	ADP
ftr-462	383	25	the	the	DET
ftr-462	383	26	u.s	u.s	PROPN
ftr-462	383	27	.	.	PROPN
ftr-462	383	28	corporate	corporate	ADJ
ftr-462	383	29	parent	parent	NOUN
ftr-462	383	30	.	.	PUNCT
ftr-462	384	1	as	as	ADP
ftr-462	384	2	a	a	DET
ftr-462	384	3	general	general	ADJ
ftr-462	384	4	rule	rule	NOUN
ftr-462	384	5	,	,	PUNCT
ftr-462	384	6	they	they	PRON
ftr-462	384	7	do	do	VERB
ftr-462	384	8	not	not	PART
ftr-462	384	9	.	.	PUNCT
ftr-462	385	1	in	in	ADP
ftr-462	385	2	the	the	DET
ftr-462	385	3	case	case	NOUN
ftr-462	385	4	of	of	ADP
ftr-462	385	5	subsidiary	subsidiary	ADJ
ftr-462	385	6	profits	profit	NOUN
ftr-462	385	7	,	,	PUNCT
ftr-462	385	8	the	the	PRON
ftr-462	385	9	higher	high	ADJ
ftr-462	385	10	the	the	DET
ftr-462	385	11	profits	profit	NOUN
ftr-462	385	12	the	the	PRON
ftr-462	385	13	lower	low	ADJ
ftr-462	385	14	the	the	DET
ftr-462	385	15	amount	amount	NOUN
ftr-462	385	16	of	of	ADP
ftr-462	385	17	the	the	DET
ftr-462	385	18	foreign	foreign	ADJ
ftr-462	385	19	taxes	taxis	NOUN
ftr-462	385	20	paid	pay	VERB
ftr-462	385	21	that	that	PRON
ftr-462	385	22	will	will	AUX
ftr-462	385	23	be	be	AUX
ftr-462	385	24	available	available	ADJ
ftr-462	385	25	as	as	ADP
ftr-462	385	26	a	a	DET
ftr-462	385	27	credit	credit	NOUN
ftr-462	385	28	under	under	ADP
ftr-462	385	29	§	§	PROPN
ftr-462	385	30	902	902	NUM
ftr-462	385	31	.	.	PUNCT
ftr-462	386	1	other	other	ADJ
ftr-462	386	2	things	thing	NOUN
ftr-462	386	3	being	be	AUX
ftr-462	386	4	equal	equal	ADJ
ftr-462	386	5	.	.	PUNCT
ftr-462	387	1	see	see	VERB
ftr-462	387	2	supra	supra	PROPN
ftr-462	387	3	note	note	PROPN
ftr-462	387	4	42	42	NUM
ftr-462	387	5	.	.	PUNCT
ftr-462	388	1	in	in	ADP
ftr-462	388	2	the	the	DET
ftr-462	388	3	case	case	NOUN
ftr-462	388	4	of	of	ADP
ftr-462	388	5	a	a	DET
ftr-462	388	6	foreign	foreign	ADJ
ftr-462	388	7	branch	branch	NOUN
ftr-462	388	8	,	,	PUNCT
ftr-462	388	9	the	the	DET
ftr-462	388	10	amount	amount	NOUN
ftr-462	388	11	of	of	ADP
ftr-462	388	12	the	the	DET
ftr-462	388	13	branch	branch	NOUN
ftr-462	388	14	's	's	PART
ftr-462	388	15	taxable	taxable	ADJ
ftr-462	388	16	profits	profit	NOUN
ftr-462	388	17	is	be	AUX
ftr-462	388	18	irrelevant	irrelevant	ADJ
ftr-462	388	19	to	to	ADP
ftr-462	388	20	the	the	DET
ftr-462	388	21	amount	amount	NOUN
ftr-462	388	22	of	of	ADP
ftr-462	388	23	credits	credit	NOUN
ftr-462	388	24	available	available	ADJ
ftr-462	388	25	to	to	ADP
ftr-462	388	26	the	the	DET
ftr-462	388	27	u.s	u.s	PROPN
ftr-462	388	28	.	.	PROPN
ftr-462	388	29	corporation	corporation	NOUN
ftr-462	388	30	under	under	ADP
ftr-462	388	31	§	§	PROPN
ftr-462	388	32	901	901	NUM
ftr-462	388	33	.	.	PUNCT
ftr-462	389	1	although	although	SCONJ
ftr-462	389	2	such	such	ADJ
ftr-462	389	3	profits	profit	NOUN
ftr-462	389	4	are	be	AUX
ftr-462	389	5	relevant	relevant	ADJ
ftr-462	389	6	to	to	ADP
ftr-462	389	7	the	the	DET
ftr-462	389	8	calculation	calculation	NOUN
ftr-462	389	9	of	of	ADP
ftr-462	389	10	the	the	DET
ftr-462	389	11	foreign	foreign	ADJ
ftr-462	389	12	tax	tax	NOUN
ftr-462	389	13	credit	credit	NOUN
ftr-462	389	14	limitation	limitation	NOUN
ftr-462	389	15	under	under	ADP
ftr-462	389	16	§	§	PROPN
ftr-462	389	17	904	904	NUM
ftr-462	389	18	,	,	PUNCT
ftr-462	389	19	the	the	DET
ftr-462	389	20	limitation	limitation	NOUN
ftr-462	389	21	applies	apply	VERB
ftr-462	389	22	to	to	ADP
ftr-462	389	23	credits	credit	NOUN
ftr-462	389	24	for	for	ADP
ftr-462	389	25	foreign	foreign	ADJ
ftr-462	389	26	taxes	taxis	NOUN
ftr-462	389	27	of	of	ADP
ftr-462	389	28	both	both	DET
ftr-462	389	29	branches	branch	NOUN
ftr-462	389	30	and	and	CCONJ
ftr-462	389	31	subsidiaries	subsidiary	NOUN
ftr-462	389	32	and	and	CCONJ
ftr-462	389	33	therefore	therefore	ADV
ftr-462	389	34	does	do	AUX
ftr-462	389	35	not	not	PART
ftr-462	389	36	affect	affect	VERB
ftr-462	389	37	this	this	DET
ftr-462	389	38	analysis	analysis	NOUN
ftr-462	389	39	of	of	ADP
ftr-462	389	40	the	the	DET
ftr-462	389	41	differences	difference	NOUN
ftr-462	389	42	between	between	ADP
ftr-462	389	43	the	the	DET
ftr-462	389	44	two	two	NUM
ftr-462	389	45	.	.	PUNCT
ftr-462	390	1	for	for	ADP
ftr-462	390	2	a	a	DET
ftr-462	390	3	discussion	discussion	NOUN
ftr-462	390	4	of	of	ADP
ftr-462	390	5	the	the	DET
ftr-462	390	6	sometimes	sometimes	ADV
ftr-462	390	7	troubling	troubling	ADJ
ftr-462	390	8	distinction	distinction	NOUN
ftr-462	390	9	between	between	ADP
ftr-462	390	10	branch	branch	NOUN
ftr-462	390	11	and	and	CCONJ
ftr-462	390	12	subsidiary	subsidiary	NOUN
ftr-462	390	13	,	,	PUNCT
ftr-462	390	14	see	see	VERB
ftr-462	390	15	diane	diane	NOUN
ftr-462	390	16	ring	ring	NOUN
ftr-462	390	17	,	,	PUNCT
ftr-462	390	18	treatment	treatment	NOUN
ftr-462	390	19	of	of	ADP
ftr-462	390	20	risk	risk	NOUN
ftr-462	390	21	shifting	shift	VERB
ftr-462	390	22	,	,	PUNCT
ftr-462	390	23	common	common	ADJ
ftr-462	390	24	ownership	ownership	NOUN
ftr-462	390	25	and	and	CCONJ
ftr-462	390	26	legal	legal	ADJ
ftr-462	390	27	status	status	NOUN
ftr-462	390	28	in	in	ADP
ftr-462	390	29	related	related	ADJ
ftr-462	390	30	party	party	NOUN
ftr-462	390	31	transactions	transaction	NOUN
ftr-462	390	32	(	(	PUNCT
ftr-462	390	33	july	july	PROPN
ftr-462	390	34	30	30	NUM
ftr-462	390	35	,	,	PUNCT
ftr-462	390	36	1995	1995	NUM
ftr-462	390	37	)	)	PUNCT
ftr-462	390	38	(	(	PUNCT
ftr-462	390	39	unpublished	unpublished	ADJ
ftr-462	390	40	draft	draft	NOUN
ftr-462	390	41	on	on	ADP
ftr-462	390	42	file	file	NOUN
ftr-462	390	43	with	with	ADP
ftr-462	390	44	the	the	DET
ftr-462	390	45	florida	florida	PROPN
ftr-462	390	46	tax	tax	PROPN
ftr-462	390	47	review	review	PROPN
ftr-462	390	48	)	)	PUNCT
ftr-462	390	49	.	.	PUNCT
ftr-462	391	1	45	45	NUM
ftr-462	391	2	.	.	PUNCT
ftr-462	391	3	see	see	VERB
ftr-462	391	4	irc	irc	PROPN
ftr-462	391	5	§	§	PROPN
ftr-462	391	6	316(a	316(a	PROPN
ftr-462	391	7	)	)	PUNCT
ftr-462	391	8	.	.	PUNCT
ftr-462	392	1	19961	19961	NUM
ftr-462	392	2	florida	florida	PROPN
ftr-462	392	3	tax	tax	NOUN
ftr-462	392	4	review	review	NOUN
ftr-462	392	5	to	to	PART
ftr-462	392	6	define	define	VERB
ftr-462	392	7	a	a	DET
ftr-462	392	8	term	term	NOUN
ftr-462	392	9	(	(	PUNCT
ftr-462	392	10	"	"	PUNCT
ftr-462	392	11	paid	pay	VERB
ftr-462	392	12	"	"	PUNCT
ftr-462	392	13	)	)	PUNCT
ftr-462	392	14	by	by	ADP
ftr-462	392	15	looking	look	VERB
ftr-462	392	16	to	to	ADP
ftr-462	392	17	the	the	DET
ftr-462	392	18	foreign	foreign	ADJ
ftr-462	392	19	law	law	NOUN
ftr-462	392	20	definition	definition	NOUN
ftr-462	392	21	of	of	ADP
ftr-462	392	22	the	the	DET
ftr-462	392	23	term	term	NOUN
ftr-462	392	24	.	.	PUNCT
ftr-462	393	1	in	in	ADP
ftr-462	393	2	goodyear	goodyear	PROPN
ftr-462	393	3	,	,	PUNCT
ftr-462	393	4	the	the	DET
ftr-462	393	5	court	court	NOUN
ftr-462	393	6	was	be	AUX
ftr-462	393	7	not	not	PART
ftr-462	393	8	asked	ask	VERB
ftr-462	393	9	to	to	PART
ftr-462	393	10	apply	apply	VERB
ftr-462	393	11	a	a	DET
ftr-462	393	12	foreign	foreign	ADJ
ftr-462	393	13	law	law	NOUN
ftr-462	393	14	definition	definition	NOUN
ftr-462	393	15	(	(	PUNCT
ftr-462	393	16	the	the	DET
ftr-462	393	17	term	term	NOUN
ftr-462	393	18	"	"	PUNCT
ftr-462	393	19	accumulated	accumulate	VERB
ftr-462	393	20	profits	profit	NOUN
ftr-462	393	21	"	"	PUNCT
ftr-462	393	22	was	be	AUX
ftr-462	393	23	not	not	PART
ftr-462	393	24	defined	define	VERB
ftr-462	393	25	in	in	ADP
ftr-462	393	26	u.k	u.k	PROPN
ftr-462	393	27	.	.	PROPN
ftr-462	393	28	law	law	PROPN
ftr-462	393	29	)	)	PUNCT
ftr-462	393	30	,	,	PUNCT
ftr-462	393	31	but	but	CCONJ
ftr-462	393	32	to	to	PART
ftr-462	393	33	adopt	adopt	VERB
ftr-462	393	34	a	a	DET
ftr-462	393	35	u.s	u.s	PROPN
ftr-462	393	36	.	.	PROPN
ftr-462	393	37	definition	definition	NOUN
ftr-462	393	38	of	of	ADP
ftr-462	393	39	a	a	DET
ftr-462	393	40	u.s	u.s	PROPN
ftr-462	393	41	.	.	PROPN
ftr-462	393	42	term	term	NOUN
ftr-462	393	43	that	that	PRON
ftr-462	393	44	would	would	AUX
ftr-462	393	45	depend	depend	VERB
ftr-462	393	46	on	on	ADP
ftr-462	393	47	the	the	DET
ftr-462	393	48	way	way	NOUN
ftr-462	393	49	in	in	ADP
ftr-462	393	50	which	which	PRON
ftr-462	393	51	the	the	DET
ftr-462	393	52	foreign	foreign	ADJ
ftr-462	393	53	taxes	taxis	NOUN
ftr-462	393	54	were	be	AUX
ftr-462	393	55	computed.46	computed.46	NOUN
ftr-462	393	56	biddle	biddle	VERB
ftr-462	393	57	thus	thus	ADV
ftr-462	393	58	did	do	AUX
ftr-462	393	59	not	not	PART
ftr-462	393	60	compel	compel	VERB
ftr-462	393	61	the	the	DET
ftr-462	393	62	result	result	NOUN
ftr-462	393	63	in	in	ADP
ftr-462	393	64	goodyear	goodyear	NOUN
ftr-462	393	65	,	,	PUNCT
ftr-462	393	66	and	and	CCONJ
ftr-462	393	67	the	the	DET
ftr-462	393	68	goodyear	goodyear	PROPN
ftr-462	393	69	court	court	NOUN
ftr-462	393	70	's	's	PART
ftr-462	393	71	rejection	rejection	NOUN
ftr-462	393	72	of	of	ADP
ftr-462	393	73	an	an	DET
ftr-462	393	74	interpretive	interpretive	ADJ
ftr-462	393	75	use	use	NOUN
ftr-462	393	76	of	of	ADP
ftr-462	393	77	foreign	foreign	ADJ
ftr-462	393	78	law	law	NOUN
ftr-462	393	79	was	be	AUX
ftr-462	393	80	not	not	PART
ftr-462	393	81	as	as	ADV
ftr-462	393	82	critical	critical	ADJ
ftr-462	393	83	as	as	ADP
ftr-462	393	84	biddle	biddle	NOUN
ftr-462	393	85	's	's	PART
ftr-462	393	86	.	.	PUNCT
ftr-462	394	1	in	in	ADP
ftr-462	394	2	sum	sum	NOUN
ftr-462	394	3	,	,	PUNCT
ftr-462	394	4	the	the	DET
ftr-462	394	5	goodyear	goodyear	NOUN
ftr-462	394	6	issue	issue	NOUN
ftr-462	394	7	,	,	PUNCT
ftr-462	394	8	viewed	view	VERB
ftr-462	394	9	from	from	ADP
ftr-462	394	10	one	one	NUM
ftr-462	394	11	perspective	perspective	NOUN
ftr-462	394	12	,	,	PUNCT
ftr-462	394	13	calls	call	VERB
ftr-462	394	14	for	for	ADP
ftr-462	394	15	a	a	DET
ftr-462	394	16	rejection	rejection	NOUN
ftr-462	394	17	of	of	ADP
ftr-462	394	18	the	the	DET
ftr-462	394	19	application	application	NOUN
ftr-462	394	20	of	of	ADP
ftr-462	394	21	foreign	foreign	ADJ
ftr-462	394	22	law	law	NOUN
ftr-462	394	23	even	even	ADV
ftr-462	394	24	more	more	ADV
ftr-462	394	25	clearly	clearly	ADV
ftr-462	394	26	than	than	ADP
ftr-462	394	27	the	the	DET
ftr-462	394	28	biddle	biddle	NOUN
ftr-462	394	29	issue	issue	NOUN
ftr-462	394	30	,	,	PUNCT
ftr-462	394	31	but	but	CCONJ
ftr-462	394	32	viewed	view	VERB
ftr-462	394	33	from	from	ADP
ftr-462	394	34	another	another	DET
ftr-462	394	35	perspective	perspective	NOUN
ftr-462	394	36	,	,	PUNCT
ftr-462	394	37	the	the	DET
ftr-462	394	38	goodyear	goodyear	NOUN
ftr-462	394	39	issue	issue	NOUN
ftr-462	394	40	leaves	leave	VERB
ftr-462	394	41	greater	great	ADJ
ftr-462	394	42	room	room	NOUN
ftr-462	394	43	for	for	ADP
ftr-462	394	44	the	the	DET
ftr-462	394	45	application	application	NOUN
ftr-462	394	46	of	of	ADP
ftr-462	394	47	foreign	foreign	ADJ
ftr-462	394	48	law	law	NOUN
ftr-462	394	49	.	.	PUNCT
ftr-462	395	1	if	if	SCONJ
ftr-462	395	2	the	the	DET
ftr-462	395	3	former	former	ADJ
ftr-462	395	4	perspective	perspective	NOUN
ftr-462	395	5	is	be	AUX
ftr-462	395	6	correct	correct	ADJ
ftr-462	395	7	,	,	PUNCT
ftr-462	395	8	it	it	PRON
ftr-462	395	9	may	may	AUX
ftr-462	395	10	be	be	AUX
ftr-462	395	11	difficult	difficult	ADJ
ftr-462	395	12	to	to	PART
ftr-462	395	13	justify	justify	VERB
ftr-462	395	14	the	the	DET
ftr-462	395	15	decision	decision	NOUN
ftr-462	395	16	in	in	ADP
ftr-462	395	17	vulcan	vulcan	ADJ
ftr-462	395	18	materials47	materials47	NOUN
ftr-462	395	19	(	(	PUNCT
ftr-462	395	20	discussed	discuss	VERB
ftr-462	395	21	immediately	immediately	ADV
ftr-462	395	22	below	below	ADV
ftr-462	395	23	)	)	PUNCT
ftr-462	395	24	,	,	PUNCT
ftr-462	395	25	another	another	DET
ftr-462	395	26	case	case	NOUN
ftr-462	395	27	that	that	PRON
ftr-462	395	28	involved	involve	VERB
ftr-462	395	29	the	the	DET
ftr-462	395	30	goodyear	goodyear	NOUN
ftr-462	395	31	issue	issue	NOUN
ftr-462	395	32	(	(	PUNCT
ftr-462	395	33	or	or	CCONJ
ftr-462	395	34	a	a	DET
ftr-462	395	35	closely	closely	ADV
ftr-462	395	36	related	relate	VERB
ftr-462	395	37	issue	issue	NOUN
ftr-462	395	38	)	)	PUNCT
ftr-462	395	39	,	,	PUNCT
ftr-462	395	40	but	but	CCONJ
ftr-462	395	41	reached	reach	VERB
ftr-462	395	42	the	the	DET
ftr-462	395	43	opposite	opposite	ADJ
ftr-462	395	44	result	result	NOUN
ftr-462	395	45	.	.	PUNCT
ftr-462	396	1	conversely	conversely	ADV
ftr-462	396	2	,	,	PUNCT
ftr-462	396	3	if	if	SCONJ
ftr-462	396	4	goodyear	goodyear	NOUN
ftr-462	396	5	allows	allow	VERB
ftr-462	396	6	greater	great	ADJ
ftr-462	396	7	room	room	NOUN
ftr-462	396	8	for	for	ADP
ftr-462	396	9	the	the	DET
ftr-462	396	10	application	application	NOUN
ftr-462	396	11	of	of	ADP
ftr-462	396	12	foreign	foreign	ADJ
ftr-462	396	13	law	law	NOUN
ftr-462	396	14	than	than	ADP
ftr-462	396	15	biddle	biddle	NOUN
ftr-462	396	16	,	,	PUNCT
ftr-462	396	17	or	or	CCONJ
ftr-462	396	18	if	if	SCONJ
ftr-462	396	19	,	,	PUNCT
ftr-462	396	20	as	as	SCONJ
ftr-462	396	21	judge	judge	NOUN
ftr-462	396	22	tannenwald	tannenwald	NOUN
ftr-462	396	23	believed	believe	VERB
ftr-462	396	24	,	,	PUNCT
ftr-462	396	25	vulcan	vulcan	NOUN
ftr-462	396	26	materials	material	NOUN
ftr-462	396	27	involved	involve	VERB
ftr-462	396	28	an	an	DET
ftr-462	396	29	issue	issue	NOUN
ftr-462	396	30	distinct	distinct	ADJ
ftr-462	396	31	from	from	ADP
ftr-462	396	32	that	that	PRON
ftr-462	396	33	in	in	ADP
ftr-462	396	34	goodyear	goodyear	NOUN
ftr-462	396	35	,	,	PUNCT
ftr-462	396	36	an	an	DET
ftr-462	396	37	issue	issue	NOUN
ftr-462	396	38	that	that	PRON
ftr-462	396	39	required	require	VERB
ftr-462	396	40	only	only	ADV
ftr-462	396	41	a	a	DET
ftr-462	396	42	factual	factual	ADJ
ftr-462	396	43	use	use	NOUN
ftr-462	396	44	of	of	ADP
ftr-462	396	45	foreign	foreign	ADJ
ftr-462	396	46	law	law	NOUN
ftr-462	396	47	,	,	PUNCT
ftr-462	396	48	a	a	DET
ftr-462	396	49	result	result	NOUN
ftr-462	396	50	opposite	opposite	ADJ
ftr-462	396	51	to	to	ADP
ftr-462	396	52	goodyear	goodyear	NOUN
ftr-462	396	53	's	's	PART
ftr-462	396	54	may	may	AUX
ftr-462	396	55	be	be	AUX
ftr-462	396	56	justifiable	justifiable	ADJ
ftr-462	396	57	.	.	PUNCT
ftr-462	397	1	with	with	ADP
ftr-462	397	2	these	these	DET
ftr-462	397	3	perspectives	perspective	NOUN
ftr-462	397	4	in	in	ADP
ftr-462	397	5	mind	mind	NOUN
ftr-462	397	6	,	,	PUNCT
ftr-462	397	7	we	we	PRON
ftr-462	397	8	turn	turn	VERB
ftr-462	397	9	to	to	ADP
ftr-462	397	10	the	the	DET
ftr-462	397	11	vulcan	vulcan	PROPN
ftr-462	397	12	materials	material	NOUN
ftr-462	397	13	case	case	NOUN
ftr-462	397	14	.	.	PUNCT
ftr-462	398	1	2	2	X
ftr-462	398	2	.	.	X
ftr-462	398	3	vulcan	vulcan	PROPN
ftr-462	398	4	materials.-in	materials.-in	PROPN
ftr-462	398	5	vulcan	vulcan	NOUN
ftr-462	398	6	materials	material	NOUN
ftr-462	399	1	,	,	PUNCT
ftr-462	399	2	the	the	DET
ftr-462	399	3	taxpayer	taxpayer	NOUN
ftr-462	399	4	argued	argue	VERB
ftr-462	399	5	that	that	SCONJ
ftr-462	399	6	,	,	PUNCT
ftr-462	399	7	for	for	ADP
ftr-462	399	8	purposes	purpose	NOUN
ftr-462	399	9	of	of	ADP
ftr-462	399	10	the	the	DET
ftr-462	399	11	indirect	indirect	ADJ
ftr-462	399	12	credit	credit	NOUN
ftr-462	399	13	,	,	PUNCT
ftr-462	399	14	the	the	DET
ftr-462	399	15	accumulated	accumulate	VERB
ftr-462	399	16	profits	profit	NOUN
ftr-462	399	17	of	of	ADP
ftr-462	399	18	a	a	DET
ftr-462	399	19	saudi	saudi	ADJ
ftr-462	399	20	arabian	arabian	ADJ
ftr-462	399	21	corporation	corporation	NOUN
ftr-462	399	22	(	(	PUNCT
ftr-462	399	23	tvcl	tvcl	PROPN
ftr-462	399	24	)	)	PUNCT
ftr-462	399	25	should	should	AUX
ftr-462	399	26	be	be	AUX
ftr-462	399	27	lower	low	ADJ
ftr-462	399	28	than	than	ADP
ftr-462	399	29	that	that	PRON
ftr-462	399	30	asserted	assert	VERB
ftr-462	399	31	by	by	ADP
ftr-462	399	32	the	the	DET
ftr-462	399	33	irs	irs	PROPN
ftr-462	399	34	because	because	SCONJ
ftr-462	399	35	saudi	saudi	ADJ
ftr-462	399	36	arabian	arabian	ADJ
ftr-462	399	37	law	law	NOUN
ftr-462	399	38	imposed	impose	VERB
ftr-462	399	39	tax	tax	NOUN
ftr-462	399	40	only	only	ADV
ftr-462	399	41	on	on	ADP
ftr-462	399	42	the	the	DET
ftr-462	399	43	profits	profit	NOUN
ftr-462	399	44	attributable	attributable	ADJ
ftr-462	399	45	to	to	ADP
ftr-462	399	46	vulcan	vulcan	PROPN
ftr-462	399	47	's	's	PART
ftr-462	399	48	stock	stock	NOUN
ftr-462	399	49	in	in	ADP
ftr-462	399	50	tvcl	tvcl	NOUN
ftr-462	399	51	and	and	CCONJ
ftr-462	399	52	not	not	PART
ftr-462	399	53	on	on	ADP
ftr-462	399	54	the	the	DET
ftr-462	399	55	profits	profit	NOUN
ftr-462	399	56	attributable	attributable	ADJ
ftr-462	399	57	to	to	ADP
ftr-462	399	58	the	the	DET
ftr-462	399	59	stock	stock	NOUN
ftr-462	399	60	owned	own	VERB
ftr-462	399	61	by	by	ADP
ftr-462	399	62	tvcl	tvcl	PROPN
ftr-462	399	63	's	's	PART
ftr-462	399	64	saudi	saudi	ADJ
ftr-462	399	65	arabian	arabian	ADJ
ftr-462	399	66	shareholders	shareholder	NOUN
ftr-462	399	67	.	.	PUNCT
ftr-462	400	1	in	in	ADP
ftr-462	400	2	response	response	NOUN
ftr-462	400	3	to	to	ADP
ftr-462	400	4	the	the	DET
ftr-462	400	5	irs	irs	PROPN
ftr-462	400	6	'	'	PART
ftr-462	400	7	argument	argument	NOUN
ftr-462	400	8	that	that	SCONJ
ftr-462	400	9	the	the	DET
ftr-462	400	10	case	case	NOUN
ftr-462	400	11	was	be	AUX
ftr-462	400	12	controlled	control	VERB
ftr-462	400	13	by	by	ADP
ftr-462	400	14	goodyear	goodyear	NOUN
ftr-462	400	15	,	,	PUNCT
ftr-462	400	16	judge	judge	PROPN
ftr-462	400	17	tannenwald	tannenwald	PROPN
ftr-462	400	18	stated	state	VERB
ftr-462	400	19	:	:	PUNCT
ftr-462	400	20	there	there	PRON
ftr-462	400	21	is	be	VERB
ftr-462	400	22	no	no	DET
ftr-462	400	23	question	question	NOUN
ftr-462	400	24	that	that	SCONJ
ftr-462	400	25	,	,	PUNCT
ftr-462	400	26	under	under	ADP
ftr-462	400	27	goodyear	goodyear	NOUN
ftr-462	400	28	,	,	PUNCT
ftr-462	400	29	the	the	DET
ftr-462	400	30	determination	determination	NOUN
ftr-462	400	31	of	of	ADP
ftr-462	400	32	tvcl	tvcl	NOUN
ftr-462	400	33	's	's	PART
ftr-462	400	34	accumulated	accumulate	VERB
ftr-462	400	35	profits	profit	NOUN
ftr-462	400	36	turns	turn	VERB
ftr-462	400	37	upon	upon	SCONJ
ftr-462	400	38	the	the	DET
ftr-462	400	39	application	application	NOUN
ftr-462	400	40	of	of	ADP
ftr-462	400	41	u.s	u.s	PROPN
ftr-462	400	42	.	.	PROPN
ftr-462	400	43	tax	tax	NOUN
ftr-462	400	44	rules	rule	NOUN
ftr-462	400	45	,	,	PUNCT
ftr-462	400	46	and	and	CCONJ
ftr-462	400	47	petitioner	petitioner	NOUN
ftr-462	400	48	does	do	AUX
ftr-462	400	49	not	not	PART
ftr-462	400	50	contend	contend	VERB
ftr-462	400	51	otherwise	otherwise	ADV
ftr-462	400	52	.	.	PUNCT
ftr-462	401	1	the	the	DET
ftr-462	401	2	question	question	NOUN
ftr-462	401	3	before	before	ADP
ftr-462	401	4	us	we	PRON
ftr-462	401	5	is	be	AUX
ftr-462	401	6	not	not	PART
ftr-462	401	7	how	how	SCONJ
ftr-462	401	8	tvcl	tvcl	NOUN
ftr-462	401	9	's	's	PART
ftr-462	401	10	accumulated	accumulate	VERB
ftr-462	401	11	profits	profit	NOUN
ftr-462	401	12	are	be	AUX
ftr-462	401	13	to	to	PART
ftr-462	401	14	be	be	AUX
ftr-462	401	15	determined	determine	VERB
ftr-462	401	16	but	but	CCONJ
ftr-462	401	17	whether	whether	SCONJ
ftr-462	401	18	,	,	PUNCT
ftr-462	401	19	pursuant	pursuant	ADJ
ftr-462	401	20	to	to	ADP
ftr-462	401	21	section	section	NOUN
ftr-462	401	22	902	902	NUM
ftr-462	401	23	,	,	PUNCT
ftr-462	401	24	all	all	PRON
ftr-462	401	25	or	or	CCONJ
ftr-462	401	26	only	only	ADV
ftr-462	401	27	a	a	DET
ftr-462	401	28	pro	pro	ADJ
ftr-462	401	29	rata	rata	ADJ
ftr-462	401	30	portion	portion	NOUN
ftr-462	401	31	of	of	ADP
ftr-462	401	32	such	such	ADJ
ftr-462	401	33	profits	profit	NOUN
ftr-462	401	34	so	so	ADV
ftr-462	401	35	determined	determined	ADJ
ftr-462	401	36	are	be	AUX
ftr-462	401	37	to	to	PART
ftr-462	401	38	be	be	AUX
ftr-462	401	39	included	include	VERB
ftr-462	401	40	in	in	ADP
ftr-462	401	41	the	the	DET
ftr-462	401	42	denominator	denominator	NOUN
ftr-462	401	43	of	of	ADP
ftr-462	401	44	the	the	DET
ftr-462	401	45	formula.4	formula.4	NOUN
ftr-462	401	46	"	"	PUNCT
ftr-462	401	47	46	46	NUM
ftr-462	401	48	.	.	PUNCT
ftr-462	402	1	by	by	ADP
ftr-462	402	2	failing	fail	VERB
ftr-462	402	3	to	to	PART
ftr-462	402	4	cite	cite	VERB
ftr-462	402	5	biddle	biddle	NOUN
ftr-462	402	6	until	until	ADP
ftr-462	402	7	a	a	DET
ftr-462	402	8	brief	brief	ADJ
ftr-462	402	9	reference	reference	NOUN
ftr-462	402	10	at	at	ADP
ftr-462	402	11	the	the	DET
ftr-462	402	12	end	end	NOUN
ftr-462	402	13	of	of	ADP
ftr-462	402	14	the	the	DET
ftr-462	402	15	opinion	opinion	NOUN
ftr-462	402	16	,	,	PUNCT
ftr-462	402	17	goodyear	goodyear	NOUN
ftr-462	402	18	implicitly	implicitly	ADV
ftr-462	402	19	recognized	recognize	VERB
ftr-462	402	20	that	that	DET
ftr-462	402	21	biddle	biddle	PROPN
ftr-462	402	22	only	only	ADV
ftr-462	402	23	stood	stand	VERB
ftr-462	402	24	for	for	ADP
ftr-462	402	25	a	a	DET
ftr-462	402	26	limited	limited	ADJ
ftr-462	402	27	rule	rule	NOUN
ftr-462	402	28	of	of	ADP
ftr-462	402	29	statutory	statutory	ADJ
ftr-462	402	30	construction	construction	NOUN
ftr-462	402	31	.	.	PUNCT
ftr-462	403	1	united	united	PROPN
ftr-462	403	2	states	states	PROPN
ftr-462	403	3	v.	v.	PROPN
ftr-462	403	4	goodyear	goodyear	PROPN
ftr-462	403	5	tire	tire	PROPN
ftr-462	403	6	&	&	CCONJ
ftr-462	403	7	rubber	rubber	PROPN
ftr-462	403	8	co.	co.	PROPN
ftr-462	403	9	,	,	PUNCT
ftr-462	403	10	493	493	NUM
ftr-462	403	11	u.s	u.s	PROPN
ftr-462	403	12	.	.	PROPN
ftr-462	403	13	132	132	NUM
ftr-462	403	14	,	,	PUNCT
ftr-462	403	15	145	145	NUM
ftr-462	403	16	(	(	PUNCT
ftr-462	403	17	1989	1989	NUM
ftr-462	403	18	)	)	PUNCT
ftr-462	403	19	.	.	PUNCT
ftr-462	404	1	47	47	NUM
ftr-462	404	2	.	.	PUNCT
ftr-462	405	1	vulcan	vulcan	PROPN
ftr-462	405	2	materials	materials	PROPN
ftr-462	405	3	co.	co.	PROPN
ftr-462	405	4	v.	v.	PROPN
ftr-462	405	5	commissioner	commissioner	PROPN
ftr-462	405	6	,	,	PUNCT
ftr-462	405	7	96	96	NUM
ftr-462	405	8	t.c	t.c	PROPN
ftr-462	405	9	.	.	PROPN
ftr-462	405	10	410	410	NUM
ftr-462	405	11	(	(	PUNCT
ftr-462	405	12	1991	1991	NUM
ftr-462	405	13	)	)	PUNCT
ftr-462	405	14	,	,	PUNCT
ftr-462	405	15	aff'd	aff'd	NOUN
ftr-462	405	16	per	per	ADP
ftr-462	405	17	curiam	curiam	NOUN
ftr-462	405	18	,	,	PUNCT
ftr-462	405	19	959	959	NUM
ftr-462	405	20	f.2d	f.2d	SYM
ftr-462	405	21	973	973	NUM
ftr-462	405	22	(	(	PUNCT
ftr-462	405	23	11th	11th	ADJ
ftr-462	405	24	cir	cir	NOUN
ftr-462	405	25	.	.	PROPN
ftr-462	405	26	1992	1992	NUM
ftr-462	405	27	)	)	PUNCT
ftr-462	405	28	,	,	PUNCT
ftr-462	405	29	nonacq	nonacq	PROPN
ftr-462	405	30	.	.	PUNCT
ftr-462	406	1	1995	1995	NUM
ftr-462	406	2	-	-	SYM
ftr-462	406	3	1	1	NUM
ftr-462	406	4	c.b	c.b	PROPN
ftr-462	406	5	.	.	PROPN
ftr-462	406	6	1	1	NUM
ftr-462	406	7	.	.	X
ftr-462	406	8	48	48	NUM
ftr-462	406	9	.	.	PUNCT
ftr-462	407	1	i	i	PRON
ftr-462	407	2	d.	d.	PROPN
ftr-462	407	3	at	at	ADP
ftr-462	407	4	417	417	NUM
ftr-462	407	5	.	.	PUNCT
ftr-462	408	1	after	after	ADP
ftr-462	408	2	dismissing	dismiss	VERB
ftr-462	408	3	the	the	DET
ftr-462	408	4	notion	notion	NOUN
ftr-462	408	5	that	that	SCONJ
ftr-462	408	6	the	the	DET
ftr-462	408	7	issue	issue	NOUN
ftr-462	408	8	in	in	ADP
ftr-462	408	9	the	the	DET
ftr-462	408	10	case	case	NOUN
ftr-462	408	11	was	be	AUX
ftr-462	408	12	resolved	resolve	VERB
ftr-462	408	13	by	by	ADP
ftr-462	408	14	goodyear	goodyear	NOUN
ftr-462	408	15	,	,	PUNCT
ftr-462	408	16	judge	judge	PROPN
ftr-462	408	17	tannenwald	tannenwald	PROPN
ftr-462	408	18	stated	state	VERB
ftr-462	408	19	:	:	PUNCT
ftr-462	409	1	[	[	X
ftr-462	409	2	vol	vol	NOUN
ftr-462	409	3	3:4	3:4	NUM
ftr-462	409	4	foreign	foreign	ADJ
ftr-462	409	5	law	law	NOUN
ftr-462	409	6	in	in	ADP
ftr-462	409	7	u.s	u.s	PROPN
ftr-462	409	8	.	.	PROPN
ftr-462	409	9	international	international	ADJ
ftr-462	409	10	taxation	taxation	NOUN
ftr-462	409	11	to	to	ADP
ftr-462	409	12	the	the	DET
ftr-462	409	13	irs	irs	PROPN
ftr-462	409	14	,	,	PUNCT
ftr-462	409	15	this	this	DET
ftr-462	409	16	distinction	distinction	NOUN
ftr-462	409	17	is	be	AUX
ftr-462	409	18	too	too	ADV
ftr-462	409	19	subtle	subtle	ADJ
ftr-462	409	20	.	.	PUNCT
ftr-462	409	21	"	"	PUNCT
ftr-462	410	1	but	but	CCONJ
ftr-462	410	2	in	in	ADP
ftr-462	410	3	none	none	NOUN
ftr-462	410	4	of	of	ADP
ftr-462	410	5	its	its	PRON
ftr-462	410	6	attacks	attack	NOUN
ftr-462	410	7	on	on	ADP
ftr-462	410	8	vulcan	vulcan	ADJ
ftr-462	410	9	materials	material	NOUN
ftr-462	410	10	is	be	AUX
ftr-462	410	11	a	a	DET
ftr-462	410	12	standard	standard	NOUN
ftr-462	410	13	proposed	propose	VERB
ftr-462	410	14	for	for	ADP
ftr-462	410	15	distinguishing	distinguish	VERB
ftr-462	410	16	legitimate	legitimate	ADJ
ftr-462	410	17	uses	use	NOUN
ftr-462	410	18	of	of	ADP
ftr-462	410	19	foreign	foreign	ADJ
ftr-462	410	20	law	law	NOUN
ftr-462	410	21	from	from	ADP
ftr-462	410	22	illegitimate	illegitimate	ADJ
ftr-462	410	23	uses	use	NOUN
ftr-462	410	24	of	of	ADP
ftr-462	410	25	foreign	foreign	ADJ
ftr-462	410	26	law	law	NOUN
ftr-462	410	27	.	.	PUNCT
ftr-462	411	1	in	in	ADP
ftr-462	411	2	explaining	explain	VERB
ftr-462	411	3	its	its	PRON
ftr-462	411	4	nonacquiescence	nonacquiescence	NOUN
ftr-462	411	5	in	in	ADP
ftr-462	411	6	the	the	DET
ftr-462	411	7	decision	decision	NOUN
ftr-462	411	8	,	,	PUNCT
ftr-462	411	9	the	the	DET
ftr-462	411	10	irs	irs	PROPN
ftr-462	411	11	both	both	DET
ftr-462	411	12	oversimplifies	oversimplify	VERB
ftr-462	411	13	and	and	CCONJ
ftr-462	411	14	overstates	overstate	VERB
ftr-462	411	15	the	the	DET
ftr-462	411	16	goodyear	goodyear	NOUN
ftr-462	411	17	holding	holding	NOUN
ftr-462	411	18	:	:	PUNCT
ftr-462	411	19	"	"	PUNCT
ftr-462	411	20	the	the	DET
ftr-462	411	21	tax	tax	NOUN
ftr-462	411	22	court	court	NOUN
ftr-462	411	23	decision	decision	NOUN
ftr-462	411	24	conflicts	conflict	NOUN
ftr-462	411	25	with	with	ADP
ftr-462	411	26	the	the	DET
ftr-462	411	27	rule	rule	NOUN
ftr-462	411	28	clearly	clearly	ADV
ftr-462	411	29	articulated	articulate	VERB
ftr-462	411	30	in	in	ADP
ftr-462	411	31	goodyear	goodyear	NOUN
ftr-462	411	32	that	that	SCONJ
ftr-462	411	33	the	the	DET
ftr-462	411	34	determination	determination	NOUN
ftr-462	411	35	of	of	ADP
ftr-462	411	36	the	the	DET
ftr-462	411	37	section	section	NOUN
ftr-462	411	38	902	902	NUM
ftr-462	411	39	fraction	fraction	NOUN
ftr-462	411	40	is	be	AUX
ftr-462	411	41	...	...	PUNCT
ftr-462	411	42	computed	compute	VERB
ftr-462	411	43	in	in	ADP
ftr-462	411	44	accordance	accordance	NOUN
ftr-462	411	45	with	with	ADP
ftr-462	411	46	united	united	PROPN
ftr-462	411	47	states	states	PROPN
ftr-462	411	48	tax	tax	NOUN
ftr-462	411	49	principles	principle	NOUN
ftr-462	411	50	,	,	PUNCT
ftr-462	411	51	and	and	CCONJ
ftr-462	411	52	not	not	PART
ftr-462	411	53	on	on	ADP
ftr-462	411	54	foreign	foreign	ADJ
ftr-462	411	55	taxable	taxable	ADJ
ftr-462	411	56	income	income	NOUN
ftr-462	411	57	.	.	PUNCT
ftr-462	412	1	"50	"50	PROPN
ftr-462	413	1	the	the	DET
ftr-462	413	2	vulcan	vulcan	PROPN
ftr-462	413	3	materials	material	NOUN
ftr-462	413	4	opinion	opinion	NOUN
ftr-462	413	5	does	do	AUX
ftr-462	413	6	not	not	PART
ftr-462	413	7	explicate	explicate	VERB
ftr-462	413	8	a	a	DET
ftr-462	413	9	principled	principled	ADJ
ftr-462	413	10	approach	approach	NOUN
ftr-462	413	11	to	to	ADP
ftr-462	413	12	the	the	DET
ftr-462	413	13	use	use	NOUN
ftr-462	413	14	of	of	ADP
ftr-462	413	15	foreign	foreign	ADJ
ftr-462	413	16	law	law	NOUN
ftr-462	413	17	.	.	PUNCT
ftr-462	414	1	therefore	therefore	ADV
ftr-462	414	2	,	,	PUNCT
ftr-462	414	3	to	to	PART
ftr-462	414	4	analyze	analyze	VERB
ftr-462	414	5	whether	whether	SCONJ
ftr-462	414	6	vulcan	vulcan	ADJ
ftr-462	414	7	materials	material	NOUN
ftr-462	414	8	violates	violate	VERB
ftr-462	414	9	the	the	DET
ftr-462	414	10	principles	principle	NOUN
ftr-462	414	11	concerning	concern	VERB
ftr-462	414	12	the	the	DET
ftr-462	414	13	use	use	NOUN
ftr-462	414	14	of	of	ADP
ftr-462	414	15	foreign	foreign	ADJ
ftr-462	414	16	law	law	NOUN
ftr-462	414	17	that	that	PRON
ftr-462	414	18	can	can	AUX
ftr-462	414	19	be	be	AUX
ftr-462	414	20	gleaned	glean	VERB
ftr-462	414	21	from	from	ADP
ftr-462	414	22	biddle	biddle	PROPN
ftr-462	414	23	and	and	CCONJ
ftr-462	414	24	goodyear	goodyear	PROPN
ftr-462	414	25	,	,	PUNCT
ftr-462	414	26	we	we	PRON
ftr-462	414	27	should	should	AUX
ftr-462	414	28	ask	ask	VERB
ftr-462	414	29	:	:	PUNCT
ftr-462	414	30	is	be	AUX
ftr-462	414	31	there	there	PRON
ftr-462	414	32	a	a	DET
ftr-462	414	33	principled	principled	ADJ
ftr-462	414	34	basis	basis	NOUN
ftr-462	414	35	for	for	ADP
ftr-462	414	36	taking	take	VERB
ftr-462	414	37	foreign	foreign	ADJ
ftr-462	414	38	law	law	NOUN
ftr-462	414	39	into	into	ADP
ftr-462	414	40	account	account	NOUN
ftr-462	414	41	in	in	ADP
ftr-462	414	42	interpreting	interpret	VERB
ftr-462	414	43	the	the	DET
ftr-462	414	44	phrase	phrase	NOUN
ftr-462	414	45	"	"	PUNCT
ftr-462	414	46	accumulated	accumulated	ADJ
ftr-462	414	47	profits	profit	NOUN
ftr-462	414	48	,	,	PUNCT
ftr-462	414	49	"	"	PUNCT
ftr-462	414	50	and	and	CCONJ
ftr-462	414	51	if	if	SCONJ
ftr-462	414	52	so	so	ADV
ftr-462	414	53	,	,	PUNCT
ftr-462	414	54	was	be	AUX
ftr-462	414	55	this	this	DET
ftr-462	414	56	basis	basis	NOUN
ftr-462	414	57	appropriately	appropriately	ADV
ftr-462	414	58	used	use	VERB
ftr-462	414	59	by	by	ADP
ftr-462	414	60	the	the	DET
ftr-462	414	61	vulcan	vulcan	PROPN
ftr-462	414	62	materials	material	NOUN
ftr-462	414	63	court	court	NOUN
ftr-462	414	64	?	?	PUNCT
ftr-462	415	1	it	it	PRON
ftr-462	415	2	is	be	AUX
ftr-462	415	3	this	this	DET
ftr-462	415	4	author	author	NOUN
ftr-462	415	5	's	's	PART
ftr-462	415	6	view	view	NOUN
ftr-462	415	7	that	that	SCONJ
ftr-462	415	8	such	such	DET
ftr-462	415	9	a	a	DET
ftr-462	415	10	principled	principled	ADJ
ftr-462	415	11	basis	basis	NOUN
ftr-462	415	12	does	do	AUX
ftr-462	415	13	exist	exist	VERB
ftr-462	415	14	and	and	CCONJ
ftr-462	415	15	was	be	AUX
ftr-462	415	16	appropriately	appropriately	ADV
ftr-462	415	17	used	use	VERB
ftr-462	415	18	by	by	ADP
ftr-462	415	19	the	the	DET
ftr-462	415	20	vulcan	vulcan	PROPN
ftr-462	415	21	materials	material	NOUN
ftr-462	415	22	court	court	NOUN
ftr-462	415	23	.	.	PUNCT
ftr-462	416	1	however	however	ADV
ftr-462	416	2	,	,	PUNCT
ftr-462	416	3	the	the	DET
ftr-462	416	4	irs	irs	PROPN
ftr-462	416	5	has	have	VERB
ftr-462	416	6	legitimate	legitimate	ADJ
ftr-462	416	7	concerns	concern	NOUN
ftr-462	416	8	regarding	regard	VERB
ftr-462	416	9	the	the	DET
ftr-462	416	10	potential	potential	NOUN
ftr-462	416	11	for	for	ADP
ftr-462	416	12	abuse	abuse	NOUN
ftr-462	416	13	that	that	PRON
ftr-462	416	14	led	lead	VERB
ftr-462	416	15	it	it	PRON
ftr-462	416	16	to	to	PART
ftr-462	416	17	read	read	VERB
ftr-462	416	18	goodyear	goodyear	NOUN
ftr-462	416	19	as	as	ADP
ftr-462	416	20	applying	apply	VERB
ftr-462	416	21	broadly	broadly	ADV
ftr-462	416	22	,	,	PUNCT
ftr-462	416	23	and	and	CCONJ
ftr-462	416	24	because	because	SCONJ
ftr-462	416	25	of	of	ADP
ftr-462	416	26	those	those	DET
ftr-462	416	27	concerns	concern	NOUN
ftr-462	416	28	,	,	PUNCT
ftr-462	416	29	it	it	PRON
ftr-462	416	30	is	be	AUX
ftr-462	416	31	reasonable	reasonable	ADJ
ftr-462	416	32	to	to	PART
ftr-462	416	33	promulgate	promulgate	VERB
ftr-462	416	34	regulations	regulation	NOUN
ftr-462	416	35	reversing	reverse	VERB
ftr-462	416	36	the	the	DET
ftr-462	416	37	result	result	NOUN
ftr-462	416	38	in	in	ADP
ftr-462	416	39	vulcan	vulcan	PROPN
ftr-462	416	40	materials.5	materials.5	PROPN
ftr-462	416	41	in	in	ADP
ftr-462	416	42	short	short	ADJ
ftr-462	416	43	,	,	PUNCT
ftr-462	416	44	vulcan	vulcan	ADJ
ftr-462	416	45	materials	material	NOUN
ftr-462	416	46	involved	involve	VERB
ftr-462	416	47	a	a	DET
ftr-462	416	48	factual	factual	ADJ
ftr-462	416	49	use	use	NOUN
ftr-462	416	50	of	of	ADP
ftr-462	416	51	saudi	saudi	ADJ
ftr-462	416	52	arabian	arabian	ADJ
ftr-462	416	53	law	law	NOUN
ftr-462	416	54	,	,	PUNCT
ftr-462	416	55	although	although	SCONJ
ftr-462	416	56	the	the	DET
ftr-462	416	57	point	point	NOUN
ftr-462	416	58	is	be	AUX
ftr-462	416	59	more	more	ADV
ftr-462	416	60	subtle	subtle	ADJ
ftr-462	416	61	in	in	ADP
ftr-462	416	62	the	the	DET
ftr-462	416	63	context	context	NOUN
ftr-462	416	64	of	of	ADP
ftr-462	416	65	this	this	DET
ftr-462	416	66	case	case	NOUN
ftr-462	416	67	than	than	ADP
ftr-462	416	68	in	in	ADP
ftr-462	416	69	the	the	DET
ftr-462	416	70	the	the	DET
ftr-462	416	71	long	long	ADJ
ftr-462	416	72	and	and	CCONJ
ftr-462	416	73	the	the	DET
ftr-462	416	74	short	short	NOUN
ftr-462	416	75	of	of	ADP
ftr-462	416	76	the	the	DET
ftr-462	416	77	matter	matter	NOUN
ftr-462	416	78	is	be	AUX
ftr-462	416	79	that	that	SCONJ
ftr-462	416	80	"	"	PUNCT
ftr-462	416	81	no	no	DET
ftr-462	416	82	definitional	definitional	ADJ
ftr-462	416	83	approach	approach	NOUN
ftr-462	416	84	to	to	ADP
ftr-462	416	85	'	'	PUNCT
ftr-462	416	86	accumulated	accumulate	VERB
ftr-462	416	87	profits	profit	NOUN
ftr-462	416	88	'	'	PART
ftr-462	416	89	uniformly	uniformly	ADV
ftr-462	416	90	and	and	CCONJ
ftr-462	416	91	unqualifiedly	unqualifiedly	ADV
ftr-462	416	92	satisfies	satisfy	VERB
ftr-462	416	93	the	the	DET
ftr-462	416	94	dual	dual	ADJ
ftr-462	416	95	purposes	purpose	NOUN
ftr-462	416	96	underlying	underlie	VERB
ftr-462	416	97	the	the	DET
ftr-462	416	98	indirect	indirect	ADJ
ftr-462	416	99	credit	credit	NOUN
ftr-462	416	100	.	.	PUNCT
ftr-462	416	101	"	"	PUNCT
ftr-462	417	1	see	see	VERB
ftr-462	417	2	united	united	PROPN
ftr-462	417	3	states	states	PROPN
ftr-462	417	4	v.	v.	ADP
ftr-462	417	5	goodyear	goodyear	PROPN
ftr-462	417	6	tire	tire	PROPN
ftr-462	417	7	&	&	CCONJ
ftr-462	417	8	rubber	rubber	PROPN
ftr-462	417	9	co.	co.	PROPN
ftr-462	417	10	,	,	PUNCT
ftr-462	417	11	493	493	NUM
ftr-462	417	12	u.s	u.s	PROPN
ftr-462	417	13	.	.	PROPN
ftr-462	417	14	at	at	ADP
ftr-462	417	15	[	[	X
ftr-462	417	16	143	143	NUM
ftr-462	417	17	]	]	PUNCT
ftr-462	417	18	.	.	PUNCT
ftr-462	418	1	such	such	ADJ
ftr-462	418	2	being	be	AUX
ftr-462	418	3	the	the	DET
ftr-462	418	4	case	case	NOUN
ftr-462	418	5	,	,	PUNCT
ftr-462	418	6	the	the	DET
ftr-462	418	7	question	question	NOUN
ftr-462	418	8	before	before	ADP
ftr-462	418	9	us	we	PRON
ftr-462	418	10	is	be	AUX
ftr-462	418	11	which	which	DET
ftr-462	418	12	interpretation	interpretation	NOUN
ftr-462	418	13	of	of	ADP
ftr-462	418	14	that	that	DET
ftr-462	418	15	term	term	NOUN
ftr-462	418	16	as	as	SCONJ
ftr-462	418	17	discussed	discuss	VERB
ftr-462	418	18	by	by	ADP
ftr-462	418	19	the	the	DET
ftr-462	418	20	parties	party	NOUN
ftr-462	418	21	herein	herein	NOUN
ftr-462	418	22	"	"	PUNCT
ftr-462	418	23	is	be	AUX
ftr-462	418	24	more	more	ADV
ftr-462	418	25	faithful	faithful	ADJ
ftr-462	418	26	to	to	ADP
ftr-462	418	27	congressional	congressional	ADJ
ftr-462	418	28	intent	intent	NOUN
ftr-462	418	29	.	.	PUNCT
ftr-462	418	30	"	"	PUNCT
ftr-462	419	1	493	493	NUM
ftr-462	419	2	u.s	u.s	PROPN
ftr-462	419	3	.	.	PROPN
ftr-462	419	4	at	at	ADP
ftr-462	419	5	[	[	X
ftr-462	419	6	1431	1431	NUM
ftr-462	419	7	.	.	PUNCT
ftr-462	420	1	our	our	PRON
ftr-462	420	2	view	view	NOUN
ftr-462	420	3	is	be	AUX
ftr-462	420	4	that	that	SCONJ
ftr-462	420	5	petitioner	petitioner	NOUN
ftr-462	420	6	's	's	PART
ftr-462	420	7	interpretation	interpretation	NOUN
ftr-462	420	8	of	of	ADP
ftr-462	420	9	the	the	DET
ftr-462	420	10	phrase	phrase	NOUN
ftr-462	420	11	"	"	PUNCT
ftr-462	420	12	accumulated	accumulated	ADJ
ftr-462	420	13	profits	profit	NOUN
ftr-462	420	14	,	,	PUNCT
ftr-462	420	15	"	"	PUNCT
ftr-462	420	16	rather	rather	ADV
ftr-462	420	17	than	than	ADP
ftr-462	420	18	that	that	PRON
ftr-462	420	19	of	of	ADP
ftr-462	420	20	respondent	respondent	NOUN
ftr-462	420	21	,	,	PUNCT
ftr-462	420	22	best	good	ADJ
ftr-462	420	23	carries	carry	VERB
ftr-462	420	24	out	out	ADP
ftr-462	420	25	that	that	DET
ftr-462	420	26	intent	intent	NOUN
ftr-462	420	27	.	.	PUNCT
ftr-462	421	1	we	we	PRON
ftr-462	421	2	so	so	ADV
ftr-462	421	3	hold	hold	VERB
ftr-462	421	4	.	.	PUNCT
ftr-462	422	1	i	i	PRON
ftr-462	422	2	d.	d.	PROPN
ftr-462	422	3	at	at	ADP
ftr-462	422	4	421	421	NUM
ftr-462	422	5	.	.	PROPN
ftr-462	422	6	49	49	NUM
ftr-462	422	7	.	.	PUNCT
ftr-462	423	1	see	see	VERB
ftr-462	423	2	prop	prop	NOUN
ftr-462	423	3	.	.	PUNCT
ftr-462	424	1	regs	regs	PROPN
ftr-462	424	2	.	.	PUNCT
ftr-462	425	1	§	§	PROPN
ftr-462	425	2	§	§	PROPN
ftr-462	425	3	1.902	1.902	NUM
ftr-462	425	4	-	-	SYM
ftr-462	425	5	1(a)(9)(iv	1(a)(9)(iv	NUM
ftr-462	425	6	)	)	PUNCT
ftr-462	425	7	,	,	PUNCT
ftr-462	425	8	l(a)(10)(ii	l(a)(10)(ii	PROPN
ftr-462	425	9	)	)	PUNCT
ftr-462	425	10	(	(	PUNCT
ftr-462	425	11	proposing	propose	VERB
ftr-462	425	12	to	to	PART
ftr-462	425	13	reverse	reverse	VERB
ftr-462	425	14	the	the	DET
ftr-462	425	15	decision	decision	NOUN
ftr-462	425	16	in	in	ADP
ftr-462	425	17	vulcan	vulcan	ADJ
ftr-462	425	18	materials	material	NOUN
ftr-462	425	19	to	to	ADP
ftr-462	425	20	the	the	DET
ftr-462	425	21	extent	extent	NOUN
ftr-462	425	22	the	the	DET
ftr-462	425	23	issue	issue	NOUN
ftr-462	425	24	remains	remain	VERB
ftr-462	425	25	relevant	relevant	ADJ
ftr-462	425	26	)	)	PUNCT
ftr-462	425	27	;	;	PUNCT
ftr-462	425	28	action	action	NOUN
ftr-462	425	29	on	on	ADP
ftr-462	425	30	decision	decision	NOUN
ftr-462	425	31	cc1995	cc1995	NOUN
ftr-462	425	32	-	-	PUNCT
ftr-462	425	33	002	002	NUM
ftr-462	425	34	(	(	PUNCT
ftr-462	425	35	feb	feb	PROPN
ftr-462	425	36	.	.	PROPN
ftr-462	425	37	13	13	NUM
ftr-462	425	38	,	,	PUNCT
ftr-462	425	39	1995	1995	NUM
ftr-462	425	40	)	)	PUNCT
ftr-462	425	41	,	,	PUNCT
ftr-462	425	42	available	available	ADJ
ftr-462	425	43	in	in	ADP
ftr-462	425	44	lexis	lexis	NOUN
ftr-462	425	45	,	,	PUNCT
ftr-462	425	46	fedtax	fedtax	ADJ
ftr-462	425	47	library	library	NOUN
ftr-462	425	48	,	,	PUNCT
ftr-462	425	49	rels	rel	VERB
ftr-462	425	50	file	file	NOUN
ftr-462	425	51	(	(	PUNCT
ftr-462	425	52	explaining	explain	VERB
ftr-462	425	53	irs	irs	PROPN
ftr-462	425	54	decision	decision	NOUN
ftr-462	425	55	not	not	PART
ftr-462	425	56	to	to	PART
ftr-462	425	57	acquiesce	acquiesce	VERB
ftr-462	425	58	in	in	ADP
ftr-462	425	59	the	the	DET
ftr-462	425	60	vulcan	vulcan	NOUN
ftr-462	425	61	materials	material	NOUN
ftr-462	425	62	decision	decision	NOUN
ftr-462	425	63	)	)	PUNCT
ftr-462	425	64	.	.	PUNCT
ftr-462	426	1	50	50	NUM
ftr-462	426	2	.	.	PUNCT
ftr-462	426	3	action	action	NOUN
ftr-462	426	4	on	on	ADP
ftr-462	426	5	decision	decision	NOUN
ftr-462	426	6	cc-1995	cc-1995	NOUN
ftr-462	426	7	-	-	PUNCT
ftr-462	426	8	002	002	NUM
ftr-462	426	9	,	,	PUNCT
ftr-462	426	10	supra	supra	PROPN
ftr-462	426	11	note	note	NOUN
ftr-462	426	12	49	49	NUM
ftr-462	426	13	.	.	PUNCT
ftr-462	427	1	51	51	NUM
ftr-462	427	2	.	.	PUNCT
ftr-462	428	1	ironically	ironically	ADV
ftr-462	428	2	,	,	PUNCT
ftr-462	428	3	the	the	DET
ftr-462	428	4	dispute	dispute	NOUN
ftr-462	428	5	in	in	ADP
ftr-462	428	6	vulcan	vulcan	ADJ
ftr-462	428	7	materials	material	NOUN
ftr-462	428	8	might	might	AUX
ftr-462	428	9	never	never	ADV
ftr-462	428	10	have	have	AUX
ftr-462	428	11	arisen	arise	VERB
ftr-462	428	12	if	if	SCONJ
ftr-462	428	13	an	an	DET
ftr-462	428	14	economic	economic	ADJ
ftr-462	428	15	substance	substance	NOUN
ftr-462	428	16	approach	approach	NOUN
ftr-462	428	17	to	to	ADP
ftr-462	428	18	the	the	DET
ftr-462	428	19	credit	credit	NOUN
ftr-462	428	20	had	have	AUX
ftr-462	428	21	been	be	AUX
ftr-462	428	22	adopted	adopt	VERB
ftr-462	428	23	by	by	ADP
ftr-462	428	24	the	the	DET
ftr-462	428	25	regulations	regulation	NOUN
ftr-462	428	26	.	.	PUNCT
ftr-462	429	1	under	under	ADP
ftr-462	429	2	such	such	DET
ftr-462	429	3	an	an	DET
ftr-462	429	4	approach	approach	NOUN
ftr-462	429	5	,	,	PUNCT
ftr-462	429	6	vulcan	vulcan	PROPN
ftr-462	429	7	would	would	AUX
ftr-462	429	8	have	have	AUX
ftr-462	429	9	been	be	AUX
ftr-462	429	10	able	able	ADJ
ftr-462	429	11	to	to	PART
ftr-462	429	12	argue	argue	VERB
ftr-462	429	13	that	that	SCONJ
ftr-462	429	14	only	only	ADV
ftr-462	429	15	its	its	PRON
ftr-462	429	16	allocable	allocable	ADJ
ftr-462	429	17	share	share	NOUN
ftr-462	429	18	of	of	ADP
ftr-462	429	19	tvcl	tvcl	NOUN
ftr-462	429	20	's	's	PART
ftr-462	429	21	earnings	earning	NOUN
ftr-462	429	22	economically	economically	ADV
ftr-462	429	23	bore	bear	VERB
ftr-462	429	24	the	the	DET
ftr-462	429	25	burden	burden	NOUN
ftr-462	429	26	of	of	ADP
ftr-462	429	27	the	the	DET
ftr-462	429	28	foreign	foreign	ADJ
ftr-462	429	29	tax	tax	NOUN
ftr-462	429	30	and	and	CCONJ
ftr-462	429	31	,	,	PUNCT
ftr-462	429	32	therefore	therefore	ADV
ftr-462	429	33	,	,	PUNCT
ftr-462	429	34	only	only	ADV
ftr-462	429	35	its	its	PRON
ftr-462	429	36	allocable	allocable	ADJ
ftr-462	429	37	share	share	NOUN
ftr-462	429	38	of	of	ADP
ftr-462	429	39	tvcl	tvcl	NOUN
ftr-462	429	40	's	's	PART
ftr-462	429	41	accumulated	accumulate	VERB
ftr-462	429	42	profits	profit	NOUN
ftr-462	429	43	should	should	AUX
ftr-462	429	44	be	be	AUX
ftr-462	429	45	considered	consider	VERB
ftr-462	429	46	under	under	ADP
ftr-462	429	47	§	§	PROPN
ftr-462	429	48	902	902	NUM
ftr-462	429	49	.	.	PUNCT
ftr-462	430	1	in	in	ADP
ftr-462	430	2	effect	effect	NOUN
ftr-462	430	3	,	,	PUNCT
ftr-462	430	4	as	as	SCONJ
ftr-462	430	5	described	describe	VERB
ftr-462	430	6	below	below	ADV
ftr-462	430	7	,	,	PUNCT
ftr-462	430	8	judge	judge	NOUN
ftr-462	430	9	tannenwald	tannenwald	PROPN
ftr-462	430	10	accepted	accept	VERB
ftr-462	430	11	an	an	DET
ftr-462	430	12	economic	economic	ADJ
ftr-462	430	13	substance	substance	NOUN
ftr-462	430	14	approach	approach	NOUN
ftr-462	430	15	,	,	PUNCT
ftr-462	430	16	and	and	CCONJ
ftr-462	430	17	perhaps	perhaps	ADV
ftr-462	430	18	vulcan	vulcan	ADJ
ftr-462	430	19	materials	material	NOUN
ftr-462	430	20	can	can	AUX
ftr-462	430	21	best	well	ADV
ftr-462	430	22	be	be	AUX
ftr-462	430	23	reconciled	reconcile	VERB
ftr-462	430	24	with	with	ADP
ftr-462	430	25	goodyear	goodyear	NOUN
ftr-462	430	26	on	on	ADP
ftr-462	430	27	that	that	DET
ftr-462	430	28	basis	basis	NOUN
ftr-462	430	29	.	.	PUNCT
ftr-462	431	1	in	in	ADP
ftr-462	431	2	both	both	DET
ftr-462	431	3	cases	case	NOUN
ftr-462	431	4	,	,	PUNCT
ftr-462	431	5	the	the	DET
ftr-462	431	6	courts	court	NOUN
ftr-462	431	7	ensured	ensure	VERB
ftr-462	431	8	that	that	SCONJ
ftr-462	431	9	the	the	DET
ftr-462	431	10	taxpayers	taxpayer	NOUN
ftr-462	431	11	were	be	AUX
ftr-462	431	12	able	able	ADJ
ftr-462	431	13	to	to	PART
ftr-462	431	14	claim	claim	VERB
ftr-462	431	15	appropriate	appropriate	ADJ
ftr-462	431	16	credits	credit	NOUN
ftr-462	431	17	for	for	ADP
ftr-462	431	18	the	the	DET
ftr-462	431	19	foreign	foreign	ADJ
ftr-462	431	20	taxes	taxis	NOUN
ftr-462	431	21	imposed	impose	VERB
ftr-462	431	22	on	on	ADP
ftr-462	431	23	the	the	DET
ftr-462	431	24	income	income	NOUN
ftr-462	431	25	they	they	PRON
ftr-462	431	26	indirectly	indirectly	ADV
ftr-462	431	27	earned	earn	VERB
ftr-462	431	28	.	.	PUNCT
ftr-462	432	1	1996	1996	NUM
ftr-462	432	2	]	]	PUNCT
ftr-462	432	3	florida	florida	PROPN
ftr-462	432	4	tax	tax	PROPN
ftr-462	432	5	review	review	NOUN
ftr-462	432	6	cases	case	NOUN
ftr-462	432	7	discussed	discuss	VERB
ftr-462	432	8	above	above	ADV
ftr-462	432	9	.	.	PUNCT
ftr-462	433	1	viewed	view	VERB
ftr-462	433	2	from	from	ADP
ftr-462	433	3	judge	judge	PROPN
ftr-462	433	4	tannenwald	tannenwald	PROPN
ftr-462	433	5	's	's	PART
ftr-462	433	6	perspective	perspective	NOUN
ftr-462	433	7	,	,	PUNCT
ftr-462	433	8	foreign	foreign	ADJ
ftr-462	433	9	law	law	NOUN
ftr-462	433	10	was	be	AUX
ftr-462	433	11	not	not	PART
ftr-462	433	12	being	be	AUX
ftr-462	433	13	invoked	invoke	VERB
ftr-462	433	14	to	to	PART
ftr-462	433	15	provide	provide	VERB
ftr-462	433	16	a	a	DET
ftr-462	433	17	rule	rule	NOUN
ftr-462	433	18	of	of	ADP
ftr-462	433	19	decision	decision	NOUN
ftr-462	433	20	;	;	PUNCT
ftr-462	433	21	goodyear	goodyear	NOUN
ftr-462	433	22	would	would	AUX
ftr-462	433	23	have	have	AUX
ftr-462	433	24	precluded	preclude	VERB
ftr-462	433	25	any	any	DET
ftr-462	433	26	such	such	ADJ
ftr-462	433	27	use	use	NOUN
ftr-462	433	28	.	.	PUNCT
ftr-462	434	1	2	2	NUM
ftr-462	434	2	rather	rather	ADV
ftr-462	434	3	,	,	PUNCT
ftr-462	434	4	foreign	foreign	ADJ
ftr-462	434	5	law	law	NOUN
ftr-462	434	6	was	be	AUX
ftr-462	434	7	,	,	PUNCT
ftr-462	434	8	in	in	ADP
ftr-462	434	9	effect	effect	NOUN
ftr-462	434	10	,	,	PUNCT
ftr-462	434	11	being	be	AUX
ftr-462	434	12	used	use	VERB
ftr-462	434	13	factually	factually	ADV
ftr-462	434	14	to	to	PART
ftr-462	434	15	support	support	VERB
ftr-462	434	16	a	a	DET
ftr-462	434	17	sub	sub	NOUN
ftr-462	434	18	silento	silento	NOUN
ftr-462	434	19	substance	substance	NOUN
ftr-462	434	20	over	over	ADP
ftr-462	434	21	form	form	NOUN
ftr-462	434	22	approach	approach	NOUN
ftr-462	434	23	to	to	ADP
ftr-462	434	24	the	the	DET
ftr-462	434	25	case	case	NOUN
ftr-462	434	26	.	.	PUNCT
ftr-462	435	1	3	3	NUM
ftr-462	435	2	in	in	ADP
ftr-462	435	3	essence	essence	NOUN
ftr-462	435	4	,	,	PUNCT
ftr-462	435	5	the	the	DET
ftr-462	435	6	court	court	NOUN
ftr-462	435	7	approached	approach	VERB
ftr-462	435	8	the	the	DET
ftr-462	435	9	case	case	NOUN
ftr-462	435	10	by	by	ADP
ftr-462	435	11	determining	determine	VERB
ftr-462	435	12	,	,	PUNCT
ftr-462	435	13	under	under	ADP
ftr-462	435	14	u.s	u.s	PROPN
ftr-462	435	15	.	.	PROPN
ftr-462	435	16	tax	tax	NOUN
ftr-462	435	17	principles	principle	NOUN
ftr-462	435	18	,	,	PUNCT
ftr-462	435	19	what	what	PRON
ftr-462	435	20	the	the	DET
ftr-462	435	21	corporation	corporation	NOUN
ftr-462	435	22	's	's	PART
ftr-462	435	23	accumulated	accumulate	VERB
ftr-462	435	24	profits	profit	NOUN
ftr-462	435	25	were	be	AUX
ftr-462	435	26	,	,	PUNCT
ftr-462	435	27	and	and	CCONJ
ftr-462	435	28	then	then	ADV
ftr-462	435	29	looking	look	VERB
ftr-462	435	30	to	to	ADP
ftr-462	435	31	foreign	foreign	ADJ
ftr-462	435	32	law	law	NOUN
ftr-462	435	33	for	for	ADP
ftr-462	435	34	the	the	DET
ftr-462	435	35	factual	factual	ADJ
ftr-462	435	36	determination	determination	NOUN
ftr-462	435	37	of	of	ADP
ftr-462	435	38	whether	whether	SCONJ
ftr-462	435	39	,	,	PUNCT
ftr-462	435	40	in	in	ADP
ftr-462	435	41	substance	substance	NOUN
ftr-462	435	42	,	,	PUNCT
ftr-462	435	43	the	the	DET
ftr-462	435	44	corporation	corporation	NOUN
ftr-462	435	45	had	have	AUX
ftr-462	435	46	an	an	DET
ftr-462	435	47	obligation	obligation	NOUN
ftr-462	435	48	to	to	PART
ftr-462	435	49	make	make	VERB
ftr-462	435	50	a	a	DET
ftr-462	435	51	payment	payment	NOUN
ftr-462	435	52	(	(	PUNCT
ftr-462	435	53	in	in	ADP
ftr-462	435	54	this	this	DET
ftr-462	435	55	case	case	NOUN
ftr-462	435	56	,	,	PUNCT
ftr-462	435	57	a	a	DET
ftr-462	435	58	pretax	pretax	ADJ
ftr-462	435	59	set	set	NOUN
ftr-462	435	60	-	-	PUNCT
ftr-462	435	61	aside	aside	NOUN
ftr-462	435	62	of	of	ADP
ftr-462	435	63	a	a	DET
ftr-462	435	64	proportionate	proportionate	ADJ
ftr-462	435	65	share	share	NOUN
ftr-462	435	66	of	of	ADP
ftr-462	435	67	profits	profit	NOUN
ftr-462	435	68	)	)	PUNCT
ftr-462	435	69	to	to	ADP
ftr-462	435	70	a	a	DET
ftr-462	435	71	third	third	ADJ
ftr-462	435	72	-	-	PUNCT
ftr-462	435	73	party	party	NOUN
ftr-462	435	74	(	(	PUNCT
ftr-462	435	75	in	in	ADP
ftr-462	435	76	this	this	DET
ftr-462	435	77	case	case	NOUN
ftr-462	435	78	,	,	PUNCT
ftr-462	435	79	the	the	DET
ftr-462	435	80	saudi	saudi	ADJ
ftr-462	435	81	shareholder	shareholder	NOUN
ftr-462	435	82	)	)	PUNCT
ftr-462	435	83	that	that	PRON
ftr-462	435	84	would	would	AUX
ftr-462	435	85	,	,	PUNCT
ftr-462	435	86	like	like	ADP
ftr-462	435	87	a	a	DET
ftr-462	435	88	royalty	royalty	NOUN
ftr-462	435	89	payment	payment	NOUN
ftr-462	435	90	,	,	PUNCT
ftr-462	435	91	reduce	reduce	VERB
ftr-462	435	92	the	the	DET
ftr-462	435	93	corporation	corporation	NOUN
ftr-462	435	94	's	's	PART
ftr-462	435	95	accumulated	accumulate	VERB
ftr-462	435	96	profits	profit	NOUN
ftr-462	435	97	even	even	ADV
ftr-462	435	98	under	under	ADP
ftr-462	435	99	u.s	u.s	PROPN
ftr-462	435	100	.	.	PROPN
ftr-462	435	101	tax	tax	NOUN
ftr-462	435	102	principles	principle	NOUN
ftr-462	435	103	.	.	PUNCT
ftr-462	436	1	admittedly	admittedly	ADV
ftr-462	436	2	,	,	PUNCT
ftr-462	436	3	this	this	DET
ftr-462	436	4	theory	theory	NOUN
ftr-462	436	5	is	be	AUX
ftr-462	436	6	not	not	PART
ftr-462	436	7	stated	state	VERB
ftr-462	436	8	in	in	ADP
ftr-462	436	9	the	the	DET
ftr-462	436	10	opinion	opinion	NOUN
ftr-462	436	11	.	.	PUNCT
ftr-462	437	1	moreover	moreover	ADV
ftr-462	437	2	,	,	PUNCT
ftr-462	437	3	the	the	DET
ftr-462	437	4	approach	approach	NOUN
ftr-462	437	5	may	may	AUX
ftr-462	437	6	be	be	AUX
ftr-462	437	7	viewed	view	VERB
ftr-462	437	8	as	as	ADP
ftr-462	437	9	tying	tie	VERB
ftr-462	437	10	the	the	DET
ftr-462	437	11	term	term	NOUN
ftr-462	437	12	"	"	PUNCT
ftr-462	437	13	accumulated	accumulate	VERB
ftr-462	437	14	profits	profit	NOUN
ftr-462	437	15	"	"	PUNCT
ftr-462	437	16	more	more	ADJ
ftr-462	437	17	to	to	ADP
ftr-462	437	18	the	the	DET
ftr-462	437	19	"	"	PUNCT
ftr-462	437	20	foreign	foreign	ADJ
ftr-462	437	21	taxes	taxis	NOUN
ftr-462	437	22	paid	pay	VERB
ftr-462	437	23	"	"	PUNCT
ftr-462	437	24	term	term	NOUN
ftr-462	437	25	of	of	ADP
ftr-462	437	26	the	the	DET
ftr-462	437	27	§	§	ADJ
ftr-462	437	28	902	902	NUM
ftr-462	437	29	equation	equation	NOUN
ftr-462	437	30	than	than	ADP
ftr-462	437	31	to	to	ADP
ftr-462	437	32	the	the	DET
ftr-462	437	33	"	"	PUNCT
ftr-462	437	34	dividend	dividend	NOUN
ftr-462	437	35	"	"	PUNCT
ftr-462	437	36	term	term	NOUN
ftr-462	437	37	,	,	PUNCT
ftr-462	437	38	in	in	ADP
ftr-462	437	39	apparent	apparent	ADJ
ftr-462	437	40	violation	violation	NOUN
ftr-462	437	41	of	of	ADP
ftr-462	437	42	the	the	DET
ftr-462	437	43	underpinnings	underpinning	NOUN
ftr-462	437	44	of	of	ADP
ftr-462	437	45	goodyear	goodyear	NOUN
ftr-462	437	46	.	.	PUNCT
ftr-462	438	1	it	it	PRON
ftr-462	438	2	is	be	AUX
ftr-462	438	3	submitted	submit	VERB
ftr-462	438	4	,	,	PUNCT
ftr-462	438	5	however	however	ADV
ftr-462	438	6	,	,	PUNCT
ftr-462	438	7	that	that	SCONJ
ftr-462	438	8	the	the	DET
ftr-462	438	9	use	use	NOUN
ftr-462	438	10	to	to	PART
ftr-462	438	11	which	which	PRON
ftr-462	438	12	foreign	foreign	ADJ
ftr-462	438	13	law	law	NOUN
ftr-462	438	14	is	be	AUX
ftr-462	438	15	put	put	VERB
ftr-462	438	16	in	in	ADP
ftr-462	438	17	vulcan	vulcan	ADJ
ftr-462	438	18	materials	material	NOUN
ftr-462	438	19	is	be	AUX
ftr-462	438	20	more	more	ADV
ftr-462	438	21	factual	factual	ADJ
ftr-462	438	22	than	than	ADP
ftr-462	438	23	the	the	DET
ftr-462	438	24	use	use	NOUN
ftr-462	438	25	of	of	ADP
ftr-462	438	26	foreign	foreign	ADJ
ftr-462	438	27	law	law	NOUN
ftr-462	438	28	sought	seek	VERB
ftr-462	438	29	by	by	ADP
ftr-462	438	30	the	the	DET
ftr-462	438	31	taxpayer	taxpayer	NOUN
ftr-462	438	32	in	in	ADP
ftr-462	438	33	goodyear	goodyear	NOUN
ftr-462	438	34	.	.	PUNCT
ftr-462	439	1	as	as	ADP
ftr-462	439	2	such	such	ADJ
ftr-462	439	3	,	,	PUNCT
ftr-462	439	4	a	a	DET
ftr-462	439	5	basis	basis	NOUN
ftr-462	439	6	may	may	AUX
ftr-462	439	7	exist	exist	VERB
ftr-462	439	8	for	for	ADP
ftr-462	439	9	reconciling	reconcile	VERB
ftr-462	439	10	the	the	DET
ftr-462	439	11	two	two	NUM
ftr-462	439	12	cases	case	NOUN
ftr-462	439	13	.	.	PUNCT
ftr-462	440	1	adoption	adoption	NOUN
ftr-462	440	2	of	of	ADP
ftr-462	440	3	the	the	DET
ftr-462	440	4	vulcan	vulcan	NOUN
ftr-462	440	5	materials	material	NOUN
ftr-462	440	6	result	result	VERB
ftr-462	440	7	in	in	ADP
ftr-462	440	8	all	all	DET
ftr-462	440	9	cases	case	NOUN
ftr-462	440	10	could	could	AUX
ftr-462	440	11	,	,	PUNCT
ftr-462	440	12	however	however	ADV
ftr-462	440	13	,	,	PUNCT
ftr-462	440	14	open	open	VERB
ftr-462	440	15	the	the	DET
ftr-462	440	16	door	door	NOUN
ftr-462	440	17	to	to	ADP
ftr-462	440	18	collusion	collusion	NOUN
ftr-462	440	19	between	between	ADP
ftr-462	440	20	taxpayers	taxpayer	NOUN
ftr-462	440	21	and	and	CCONJ
ftr-462	440	22	foreign	foreign	ADJ
ftr-462	440	23	governments	government	NOUN
ftr-462	440	24	to	to	PART
ftr-462	440	25	increase	increase	VERB
ftr-462	440	26	indirect	indirect	ADJ
ftr-462	440	27	foreign	foreign	ADJ
ftr-462	440	28	tax	tax	NOUN
ftr-462	440	29	credits	credit	NOUN
ftr-462	440	30	.	.	PUNCT
ftr-462	441	1	the	the	DET
ftr-462	441	2	irs	irs	PROPN
ftr-462	441	3	thus	thus	ADV
ftr-462	441	4	has	have	VERB
ftr-462	441	5	a	a	DET
ftr-462	441	6	legitimate	legitimate	ADJ
ftr-462	441	7	concern	concern	NOUN
ftr-462	441	8	over	over	ADP
ftr-462	441	9	the	the	DET
ftr-462	441	10	vulcan	vulcan	NOUN
ftr-462	441	11	materials	material	NOUN
ftr-462	441	12	result	result	VERB
ftr-462	441	13	.	.	PUNCT
ftr-462	442	1	for	for	ADP
ftr-462	442	2	this	this	DET
ftr-462	442	3	reason	reason	NOUN
ftr-462	442	4	,	,	PUNCT
ftr-462	442	5	and	and	CCONJ
ftr-462	442	6	because	because	SCONJ
ftr-462	442	7	reconciling	reconcile	VERB
ftr-462	442	8	vulcan	vulcan	NOUN
ftr-462	442	9	materials	material	NOUN
ftr-462	442	10	and	and	CCONJ
ftr-462	442	11	goodyear	goodyear	NOUN
ftr-462	442	12	requires	require	VERB
ftr-462	442	13	significant	significant	ADJ
ftr-462	442	14	effort	effort	NOUN
ftr-462	442	15	,	,	PUNCT
ftr-462	442	16	it	it	PRON
ftr-462	442	17	is	be	AUX
ftr-462	442	18	fully	fully	ADV
ftr-462	442	19	appropriate	appropriate	ADJ
ftr-462	442	20	for	for	SCONJ
ftr-462	442	21	the	the	DET
ftr-462	442	22	irs	irs	PROPN
ftr-462	442	23	to	to	PART
ftr-462	442	24	reverse	reverse	VERB
ftr-462	442	25	the	the	DET
ftr-462	442	26	result	result	NOUN
ftr-462	442	27	in	in	ADP
ftr-462	442	28	vulcan	vulcan	ADJ
ftr-462	442	29	materials	material	NOUN
ftr-462	442	30	by	by	ADP
ftr-462	442	31	finalizing	finalize	VERB
ftr-462	442	32	its	its	PRON
ftr-462	442	33	proposed	propose	VERB
ftr-462	442	34	regulations	regulation	NOUN
ftr-462	442	35	on	on	ADP
ftr-462	442	36	this	this	DET
ftr-462	442	37	point	point	NOUN
ftr-462	442	38	.	.	PUNCT
ftr-462	442	39	'	'	PUNCT
ftr-462	443	1	c.	c.	NOUN
ftr-462	443	2	definition	definition	NOUN
ftr-462	443	3	of	of	ADP
ftr-462	443	4	"	"	PUNCT
ftr-462	443	5	income	income	NOUN
ftr-462	443	6	tax	tax	NOUN
ftr-462	443	7	"	"	PUNCT
ftr-462	443	8	under	under	ADP
ftr-462	443	9	section	section	NOUN
ftr-462	443	10	901	901	NUM
ftr-462	443	11	,	,	PUNCT
ftr-462	443	12	taxpayers	taxpayer	NOUN
ftr-462	443	13	may	may	AUX
ftr-462	443	14	elect	elect	VERB
ftr-462	443	15	to	to	PART
ftr-462	443	16	claim	claim	VERB
ftr-462	443	17	a	a	DET
ftr-462	443	18	credit	credit	NOUN
ftr-462	443	19	for	for	ADP
ftr-462	443	20	foreign	foreign	ADJ
ftr-462	443	21	income	income	NOUN
ftr-462	443	22	taxes	taxis	NOUN
ftr-462	443	23	.	.	PUNCT
ftr-462	444	1	under	under	ADP
ftr-462	444	2	section	section	NOUN
ftr-462	444	3	903	903	NUM
ftr-462	444	4	,	,	PUNCT
ftr-462	444	5	the	the	DET
ftr-462	444	6	credit	credit	NOUN
ftr-462	444	7	also	also	ADV
ftr-462	444	8	lies	lie	VERB
ftr-462	444	9	for	for	ADP
ftr-462	444	10	foreign	foreign	ADJ
ftr-462	444	11	taxes	taxis	NOUN
ftr-462	444	12	imposed	impose	VERB
ftr-462	444	13	"	"	PUNCT
ftr-462	444	14	in	in	ADP
ftr-462	444	15	lieu	lieu	NOUN
ftr-462	444	16	of	of	ADP
ftr-462	444	17	'	'	PUNCT
ftr-462	444	18	income	income	NOUN
ftr-462	444	19	taxes	taxis	NOUN
ftr-462	444	20	.	.	PUNCT
ftr-462	445	1	in	in	ADP
ftr-462	445	2	both	both	DET
ftr-462	445	3	cases	case	NOUN
ftr-462	445	4	,	,	PUNCT
ftr-462	445	5	the	the	DET
ftr-462	445	6	foreign	foreign	ADJ
ftr-462	445	7	levy	levy	NOUN
ftr-462	445	8	must	must	AUX
ftr-462	445	9	be	be	AUX
ftr-462	445	10	a	a	DET
ftr-462	445	11	tax	tax	NOUN
ftr-462	445	12	.	.	PUNCT
ftr-462	446	1	foreign	foreign	ADJ
ftr-462	446	2	governments	government	NOUN
ftr-462	446	3	may	may	AUX
ftr-462	446	4	deal	deal	VERB
ftr-462	446	5	with	with	ADP
ftr-462	446	6	u.s	u.s	PROPN
ftr-462	446	7	.	.	PROPN
ftr-462	446	8	taxpayers	taxpayer	NOUN
ftr-462	446	9	as	as	ADP
ftr-462	446	10	sovereigns	sovereign	NOUN
ftr-462	446	11	,	,	PUNCT
ftr-462	446	12	proprietors	proprietor	NOUN
ftr-462	446	13	,	,	PUNCT
ftr-462	446	14	or	or	CCONJ
ftr-462	446	15	both.55	both.55	NOUN
ftr-462	446	16	therefore	therefore	ADV
ftr-462	446	17	,	,	PUNCT
ftr-462	446	18	u.s	u.s	PROPN
ftr-462	446	19	.	.	PROPN
ftr-462	446	20	taxpayers	taxpayer	NOUN
ftr-462	446	21	may	may	AUX
ftr-462	446	22	make	make	VERB
ftr-462	446	23	payments	payment	NOUN
ftr-462	446	24	to	to	ADP
ftr-462	446	25	foreign	foreign	ADJ
ftr-462	446	26	governments	government	NOUN
ftr-462	446	27	that	that	PRON
ftr-462	446	28	are	be	AUX
ftr-462	446	29	taxes	taxis	NOUN
ftr-462	446	30	,	,	PUNCT
ftr-462	446	31	contract	contract	NOUN
ftr-462	446	32	payments	payment	NOUN
ftr-462	446	33	,	,	PUNCT
ftr-462	446	34	or	or	CCONJ
ftr-462	446	35	both	both	PRON
ftr-462	446	36	.	.	PUNCT
ftr-462	447	1	since	since	SCONJ
ftr-462	447	2	the	the	DET
ftr-462	447	3	credit	credit	NOUN
ftr-462	447	4	lies	lie	VERB
ftr-462	447	5	only	only	ADV
ftr-462	447	6	for	for	ADP
ftr-462	447	7	taxes	taxis	NOUN
ftr-462	447	8	,	,	PUNCT
ftr-462	447	9	the	the	DET
ftr-462	447	10	treasury	treasury	NOUN
ftr-462	447	11	must	must	AUX
ftr-462	447	12	sort	sort	VERB
ftr-462	447	13	out	out	ADV
ftr-462	447	14	which	which	PRON
ftr-462	447	15	of	of	ADP
ftr-462	447	16	these	these	DET
ftr-462	447	17	payments	payment	NOUN
ftr-462	447	18	are	be	AUX
ftr-462	447	19	taxes	taxis	NOUN
ftr-462	447	20	and	and	CCONJ
ftr-462	447	21	which	which	PRON
ftr-462	447	22	are	be	AUX
ftr-462	447	23	not	not	PART
ftr-462	447	24	,	,	PUNCT
ftr-462	447	25	often	often	ADV
ftr-462	447	26	hindered	hinder	VERB
ftr-462	447	27	,	,	PUNCT
ftr-462	447	28	not	not	PART
ftr-462	447	29	helped	help	VERB
ftr-462	447	30	,	,	PUNCT
ftr-462	447	31	by	by	ADP
ftr-462	447	32	the	the	DET
ftr-462	447	33	labels	label	NOUN
ftr-462	447	34	attached	attach	VERB
ftr-462	447	35	to	to	ADP
ftr-462	447	36	the	the	DET
ftr-462	447	37	payments	payment	NOUN
ftr-462	447	38	by	by	ADP
ftr-462	447	39	the	the	DET
ftr-462	447	40	foreign	foreign	ADJ
ftr-462	447	41	government	government	NOUN
ftr-462	447	42	.	.	PUNCT
ftr-462	448	1	52	52	NUM
ftr-462	448	2	.	.	PUNCT
ftr-462	449	1	see	see	VERB
ftr-462	449	2	vulcan	vulcan	NOUN
ftr-462	449	3	materials	material	NOUN
ftr-462	449	4	,	,	PUNCT
ftr-462	449	5	96	96	NUM
ftr-462	449	6	t.c	t.c	PROPN
ftr-462	449	7	.	.	PUNCT
ftr-462	450	1	at	at	ADP
ftr-462	450	2	417	417	NUM
ftr-462	450	3	(	(	PUNCT
ftr-462	450	4	"	"	PUNCT
ftr-462	450	5	there	there	PRON
ftr-462	450	6	is	be	VERB
ftr-462	450	7	no	no	DET
ftr-462	450	8	question	question	NOUN
ftr-462	450	9	that	that	SCONJ
ftr-462	450	10	,	,	PUNCT
ftr-462	450	11	under	under	ADP
ftr-462	450	12	goodyear	goodyear	NOUN
ftr-462	450	13	,	,	PUNCT
ftr-462	450	14	the	the	DET
ftr-462	450	15	determination	determination	NOUN
ftr-462	450	16	of	of	ADP
ftr-462	450	17	tvcl	tvcl	NOUN
ftr-462	450	18	's	's	PART
ftr-462	450	19	accumulated	accumulate	VERB
ftr-462	450	20	profits	profit	NOUN
ftr-462	450	21	turns	turn	VERB
ftr-462	450	22	upon	upon	SCONJ
ftr-462	450	23	the	the	DET
ftr-462	450	24	application	application	NOUN
ftr-462	450	25	of	of	ADP
ftr-462	450	26	u.s	u.s	PROPN
ftr-462	450	27	.	.	PROPN
ftr-462	450	28	tax	tax	NOUN
ftr-462	450	29	rules	rule	NOUN
ftr-462	450	30	...	...	PUNCT
ftr-462	450	31	"	"	PUNCT
ftr-462	450	32	)	)	PUNCT
ftr-462	450	33	.	.	PUNCT
ftr-462	451	1	53	53	NUM
ftr-462	451	2	.	.	PUNCT
ftr-462	451	3	cf	cf	NOUN
ftr-462	451	4	.	.	PUNCT
ftr-462	452	1	vudcan	vudcan	PROPN
ftr-462	452	2	materials	material	NOUN
ftr-462	452	3	,	,	PUNCT
ftr-462	452	4	96	96	NUM
ftr-462	452	5	t.c	t.c	PROPN
ftr-462	452	6	.	.	PUNCT
ftr-462	453	1	at	at	ADP
ftr-462	453	2	419	419	NUM
ftr-462	453	3	.	.	PUNCT
ftr-462	454	1	54	54	NUM
ftr-462	454	2	.	.	PUNCT
ftr-462	455	1	prop	prop	NOUN
ftr-462	455	2	.	.	PUNCT
ftr-462	455	3	regs	regs	PROPN
ftr-462	455	4	.	.	PUNCT
ftr-462	456	1	§	§	PROPN
ftr-462	456	2	§	§	PROPN
ftr-462	456	3	1.902	1.902	NUM
ftr-462	456	4	-	-	SYM
ftr-462	456	5	1(a)(9)(iv	1(a)(9)(iv	NUM
ftr-462	456	6	)	)	PUNCT
ftr-462	456	7	,	,	PUNCT
ftr-462	456	8	1(a)(10)(ii	1(a)(10)(ii	NUM
ftr-462	456	9	)	)	PUNCT
ftr-462	456	10	.	.	PUNCT
ftr-462	457	1	55	55	NUM
ftr-462	457	2	.	.	PUNCT
ftr-462	458	1	see	see	VERB
ftr-462	458	2	isenbergh	isenbergh	NOUN
ftr-462	458	3	,	,	PUNCT
ftr-462	458	4	supra	supra	PROPN
ftr-462	458	5	note	note	NOUN
ftr-462	458	6	1	1	NUM
ftr-462	458	7	,	,	PUNCT
ftr-462	458	8	at	at	ADP
ftr-462	458	9	228	228	NUM
ftr-462	458	10	.	.	PUNCT
ftr-462	459	1	[	[	X
ftr-462	459	2	vol	vol	NOUN
ftr-462	459	3	.	.	PUNCT
ftr-462	460	1	3:4	3:4	NUM
ftr-462	460	2	foreign	foreign	ADJ
ftr-462	460	3	law	law	NOUN
ftr-462	460	4	in	in	ADP
ftr-462	460	5	u.s	u.s	PROPN
ftr-462	460	6	.	.	PROPN
ftr-462	460	7	international	international	ADJ
ftr-462	460	8	taration	taration	NOUN
ftr-462	460	9	as	as	SCONJ
ftr-462	460	10	was	be	AUX
ftr-462	460	11	pointed	point	VERB
ftr-462	460	12	out	out	ADP
ftr-462	460	13	over	over	ADP
ftr-462	460	14	10	10	NUM
ftr-462	460	15	years	year	NOUN
ftr-462	460	16	ago	ago	ADV
ftr-462	460	17	:	:	PUNCT
ftr-462	460	18	foreign	foreign	ADJ
ftr-462	460	19	precepts	precept	NOUN
ftr-462	460	20	of	of	ADP
ftr-462	460	21	...	...	PUNCT
ftr-462	460	22	tax	tax	NOUN
ftr-462	460	23	administration	administration	NOUN
ftr-462	460	24	,	,	PUNCT
ftr-462	460	25	and	and	CCONJ
ftr-462	460	26	notions	notion	NOUN
ftr-462	460	27	of	of	ADP
ftr-462	460	28	income	income	NOUN
ftr-462	460	29	differ	differ	VERB
ftr-462	460	30	notably	notably	ADV
ftr-462	460	31	from	from	ADP
ftr-462	460	32	our	our	PRON
ftr-462	460	33	own	own	ADJ
ftr-462	460	34	.	.	PUNCT
ftr-462	461	1	how	how	SCONJ
ftr-462	461	2	much	much	ADJ
ftr-462	461	3	a	a	DET
ftr-462	461	4	foreign	foreign	ADJ
ftr-462	461	5	tax	tax	NOUN
ftr-462	461	6	system	system	NOUN
ftr-462	461	7	can	can	AUX
ftr-462	461	8	differ	differ	VERB
ftr-462	461	9	from	from	ADP
ftr-462	461	10	ours	ours	PRON
ftr-462	461	11	in	in	ADP
ftr-462	461	12	its	its	PRON
ftr-462	461	13	structure	structure	NOUN
ftr-462	461	14	and	and	CCONJ
ftr-462	461	15	practical	practical	ADJ
ftr-462	461	16	effect	effect	NOUN
ftr-462	461	17	and	and	CCONJ
ftr-462	461	18	still	still	ADV
ftr-462	461	19	give	give	VERB
ftr-462	461	20	rise	rise	NOUN
ftr-462	461	21	to	to	ADP
ftr-462	461	22	creditable	creditable	ADJ
ftr-462	461	23	income	income	NOUN
ftr-462	461	24	taxes	taxis	NOUN
ftr-462	461	25	has	have	AUX
ftr-462	461	26	been	be	AUX
ftr-462	461	27	a	a	DET
ftr-462	461	28	matter	matter	NOUN
ftr-462	461	29	of	of	ADP
ftr-462	461	30	dispute	dispute	NOUN
ftr-462	461	31	virtually	virtually	ADV
ftr-462	461	32	since	since	SCONJ
ftr-462	461	33	the	the	DET
ftr-462	461	34	credit	credit	NOUN
ftr-462	461	35	was	be	AUX
ftr-462	461	36	introduced	introduce	VERB
ftr-462	461	37	.	.	PUNCT
ftr-462	462	1	56	56	NUM
ftr-462	462	2	to	to	PART
ftr-462	462	3	address	address	VERB
ftr-462	462	4	these	these	DET
ftr-462	462	5	concerns	concern	NOUN
ftr-462	462	6	,	,	PUNCT
ftr-462	462	7	the	the	DET
ftr-462	462	8	treasury	treasury	NOUN
ftr-462	462	9	issued	issue	VERB
ftr-462	462	10	,	,	PUNCT
ftr-462	462	11	after	after	ADP
ftr-462	462	12	numerous	numerous	ADJ
ftr-462	462	13	iterations	iteration	NOUN
ftr-462	462	14	,	,	PUNCT
ftr-462	462	15	detailed	detailed	ADJ
ftr-462	462	16	regulations	regulation	NOUN
ftr-462	462	17	distinguishing	distinguish	VERB
ftr-462	462	18	taxes	taxis	NOUN
ftr-462	462	19	from	from	ADP
ftr-462	462	20	noncreditable	noncreditable	ADJ
ftr-462	462	21	payments	payment	NOUN
ftr-462	462	22	to	to	ADP
ftr-462	462	23	foreign	foreign	ADJ
ftr-462	462	24	governments	government	NOUN
ftr-462	462	25	and	and	CCONJ
ftr-462	462	26	distinguishing	distinguish	VERB
ftr-462	462	27	creditable	creditable	ADJ
ftr-462	462	28	foreign	foreign	ADJ
ftr-462	462	29	taxes	taxis	NOUN
ftr-462	462	30	on	on	ADP
ftr-462	462	31	income	income	NOUN
ftr-462	462	32	from	from	ADP
ftr-462	462	33	other	other	ADJ
ftr-462	462	34	types	type	NOUN
ftr-462	462	35	of	of	ADP
ftr-462	462	36	taxes	taxis	NOUN
ftr-462	462	37	.	.	PUNCT
ftr-462	462	38	?	?	PUNCT
ftr-462	463	1	shortly	shortly	ADV
ftr-462	463	2	after	after	SCONJ
ftr-462	463	3	the	the	DET
ftr-462	463	4	regulations	regulation	NOUN
ftr-462	463	5	were	be	AUX
ftr-462	463	6	issued	issue	VERB
ftr-462	463	7	in	in	ADP
ftr-462	463	8	1983	1983	NUM
ftr-462	463	9	,	,	PUNCT
ftr-462	463	10	it	it	PRON
ftr-462	463	11	was	be	AUX
ftr-462	463	12	predicted	predict	VERB
ftr-462	463	13	that	that	SCONJ
ftr-462	463	14	they	they	PRON
ftr-462	463	15	would	would	AUX
ftr-462	463	16	lead	lead	VERB
ftr-462	463	17	to	to	ADP
ftr-462	463	18	enormous	enormous	ADJ
ftr-462	463	19	complexities	complexity	NOUN
ftr-462	463	20	of	of	ADP
ftr-462	463	21	application	application	NOUN
ftr-462	463	22	and	and	CCONJ
ftr-462	463	23	questionable	questionable	ADJ
ftr-462	463	24	results.58	results.58	NOUN
ftr-462	463	25	therefore	therefore	ADV
ftr-462	463	26	,	,	PUNCT
ftr-462	463	27	it	it	PRON
ftr-462	463	28	was	be	AUX
ftr-462	463	29	suggested	suggest	VERB
ftr-462	463	30	,	,	PUNCT
ftr-462	463	31	the	the	DET
ftr-462	463	32	attempt	attempt	NOUN
ftr-462	463	33	to	to	PART
ftr-462	463	34	distinguish	distinguish	VERB
ftr-462	463	35	taxes	taxis	NOUN
ftr-462	463	36	from	from	ADP
ftr-462	463	37	royalties	royalty	NOUN
ftr-462	463	38	paid	pay	VERB
ftr-462	463	39	to	to	ADP
ftr-462	463	40	foreign	foreign	ADJ
ftr-462	463	41	governments	government	NOUN
ftr-462	463	42	should	should	AUX
ftr-462	463	43	essentially	essentially	ADV
ftr-462	463	44	be	be	AUX
ftr-462	463	45	abandoned	abandon	VERB
ftr-462	463	46	.	.	PUNCT
ftr-462	464	1	9	9	NUM
ftr-462	464	2	however	however	ADV
ftr-462	464	3	,	,	PUNCT
ftr-462	464	4	the	the	DET
ftr-462	464	5	regulations	regulation	NOUN
ftr-462	464	6	,	,	PUNCT
ftr-462	464	7	although	although	SCONJ
ftr-462	464	8	complex	complex	ADJ
ftr-462	464	9	,	,	PUNCT
ftr-462	464	10	are	be	AUX
ftr-462	464	11	no	no	PRON
ftr-462	464	12	more	more	ADV
ftr-462	464	13	complex	complex	ADJ
ftr-462	464	14	than	than	ADP
ftr-462	464	15	many	many	ADJ
ftr-462	464	16	other	other	ADJ
ftr-462	464	17	regulations	regulation	NOUN
ftr-462	464	18	issued	issue	VERB
ftr-462	464	19	during	during	ADP
ftr-462	464	20	and	and	CCONJ
ftr-462	464	21	since	since	SCONJ
ftr-462	464	22	1	1	NUM
ftr-462	464	23	9	9	NUM
ftr-462	464	24	83	83	NUM
ftr-462	464	25	.v0	.v0	PUNCT
ftr-462	465	1	moreover	moreover	ADV
ftr-462	465	2	,	,	PUNCT
ftr-462	465	3	there	there	PRON
ftr-462	465	4	do	do	AUX
ftr-462	465	5	not	not	PART
ftr-462	465	6	appear	appear	VERB
ftr-462	465	7	to	to	PART
ftr-462	465	8	have	have	AUX
ftr-462	465	9	been	be	AUX
ftr-462	465	10	many	many	ADJ
ftr-462	465	11	disputes	dispute	NOUN
ftr-462	465	12	56	56	NUM
ftr-462	465	13	.	.	PUNCT
ftr-462	466	1	i	i	PRON
ftr-462	466	2	d.	d.	PROPN
ftr-462	466	3	at	at	ADP
ftr-462	466	4	227	227	NUM
ftr-462	466	5	.	.	PUNCT
ftr-462	466	6	57	57	NUM
ftr-462	466	7	.	.	PUNCT
ftr-462	467	1	see	see	VERB
ftr-462	467	2	regs	reg	NOUN
ftr-462	467	3	.	.	PUNCT
ftr-462	468	1	§	§	PROPN
ftr-462	468	2	§	§	PROPN
ftr-462	468	3	1.901	1.901	NUM
ftr-462	468	4	-	-	SYM
ftr-462	468	5	2	2	NUM
ftr-462	468	6	,	,	PUNCT
ftr-462	468	7	-2a	-2a	PROPN
ftr-462	468	8	,	,	PUNCT
ftr-462	468	9	1.903	1.903	NUM
ftr-462	468	10	-	-	SYM
ftr-462	468	11	1	1	NUM
ftr-462	468	12	,	,	PUNCT
ftr-462	468	13	48	48	NUM
ftr-462	468	14	fed	fed	PROPN
ftr-462	468	15	.	.	PUNCT
ftr-462	469	1	reg	reg	NOUN
ftr-462	469	2	.	.	PUNCT
ftr-462	470	1	46.272	46.272	NUM
ftr-462	470	2	(	(	PUNCT
ftr-462	470	3	1983	1983	NUM
ftr-462	470	4	)	)	PUNCT
ftr-462	470	5	;	;	PUNCT
ftr-462	471	1	prop	prop	NOUN
ftr-462	471	2	.	.	PUNCT
ftr-462	471	3	regs	regs	PROPN
ftr-462	471	4	.	.	PUNCT
ftr-462	472	1	§	§	PROPN
ftr-462	472	2	§	§	PROPN
ftr-462	472	3	1.901	1.901	NUM
ftr-462	472	4	-	-	SYM
ftr-462	472	5	2,-2a	2,-2a	NUM
ftr-462	472	6	,	,	PUNCT
ftr-462	472	7	1.903	1.903	NUM
ftr-462	472	8	-	-	SYM
ftr-462	472	9	1,48	1,48	NUM
ftr-462	472	10	fed	fed	PROPN
ftr-462	472	11	.	.	PUNCT
ftr-462	473	1	reg	reg	PROPN
ftr-462	473	2	.	.	PUNCT
ftr-462	474	1	14,641	14,641	NUM
ftr-462	474	2	(	(	PUNCT
ftr-462	474	3	1983	1983	NUM
ftr-462	474	4	)	)	PUNCT
ftr-462	474	5	(	(	PUNCT
ftr-462	474	6	proposed	propose	VERB
ftr-462	474	7	apr	apr	PROPN
ftr-462	474	8	.	.	PROPN
ftr-462	475	1	5	5	NUM
ftr-462	475	2	.	.	NOUN
ftr-462	475	3	1983	1983	NUM
ftr-462	475	4	)	)	PUNCT
ftr-462	475	5	;	;	PUNCT
ftr-462	476	1	temp	temp	NOUN
ftr-462	476	2	.	.	PUNCT
ftr-462	476	3	&	&	CCONJ
ftr-462	476	4	prop	prop	PROPN
ftr-462	476	5	.	.	PUNCT
ftr-462	476	6	regs	regs	PROPN
ftr-462	476	7	.	.	PUNCT
ftr-462	477	1	§	§	PROPN
ftr-462	477	2	§	§	PROPN
ftr-462	477	3	1.901	1.901	NUM
ftr-462	477	4	-	-	SYM
ftr-462	477	5	2	2	NUM
ftr-462	477	6	,	,	PUNCT
ftr-462	477	7	1.903	1.903	NUM
ftr-462	477	8	-	-	SYM
ftr-462	477	9	1	1	NUM
ftr-462	477	10	,	,	PUNCT
ftr-462	477	11	45	45	NUM
ftr-462	477	12	fed	feed	VERB
ftr-462	477	13	.	.	PUNCT
ftr-462	478	1	reg	reg	NOUN
ftr-462	478	2	.	.	PUNCT
ftr-462	479	1	75,695	75,695	NUM
ftr-462	479	2	(	(	PUNCT
ftr-462	479	3	1980	1980	NUM
ftr-462	479	4	)	)	PUNCT
ftr-462	479	5	;	;	PUNCT
ftr-462	480	1	prop	prop	NOUN
ftr-462	480	2	.	.	PUNCT
ftr-462	480	3	regs	regs	PROPN
ftr-462	480	4	.	.	PUNCT
ftr-462	481	1	§	§	PROPN
ftr-462	481	2	§	§	PROPN
ftr-462	481	3	1.901	1.901	NUM
ftr-462	481	4	-	-	SYM
ftr-462	481	5	2	2	NUM
ftr-462	481	6	.	.	NOUN
ftr-462	481	7	1.903	1.903	NUM
ftr-462	481	8	-	-	SYM
ftr-462	481	9	1	1	NUM
ftr-462	481	10	,	,	PUNCT
ftr-462	481	11	44	44	NUM
ftr-462	481	12	fed	feed	VERB
ftr-462	481	13	.	.	PUNCT
ftr-462	482	1	reg	reg	PROPN
ftr-462	482	2	.	.	PUNCT
ftr-462	483	1	36,071	36,071	NUM
ftr-462	483	2	(	(	PUNCT
ftr-462	483	3	1979	1979	NUM
ftr-462	483	4	)	)	PUNCT
ftr-462	483	5	(	(	PUNCT
ftr-462	483	6	proposed	propose	VERB
ftr-462	483	7	june	june	PROPN
ftr-462	483	8	22	22	NUM
ftr-462	483	9	,	,	PUNCT
ftr-462	483	10	1979	1979	NUM
ftr-462	483	11	)	)	PUNCT
ftr-462	483	12	.	.	PUNCT
ftr-462	484	1	amendments	amendment	NOUN
ftr-462	484	2	to	to	ADP
ftr-462	484	3	§	§	PROPN
ftr-462	484	4	1.901	1.901	NUM
ftr-462	484	5	-	-	SYM
ftr-462	484	6	2(e)(3	2(e)(3	NUM
ftr-462	484	7	)	)	PUNCT
ftr-462	484	8	were	be	AUX
ftr-462	484	9	proposed	propose	VERB
ftr-462	484	10	on	on	ADP
ftr-462	484	11	november	november	PROPN
ftr-462	484	12	15	15	NUM
ftr-462	484	13	,	,	PUNCT
ftr-462	484	14	1988	1988	NUM
ftr-462	484	15	and	and	CCONJ
ftr-462	484	16	finalized	finalize	VERB
ftr-462	484	17	on	on	ADP
ftr-462	484	18	october	october	PROPN
ftr-462	484	19	31	31	NUM
ftr-462	484	20	.	.	PUNCT
ftr-462	484	21	1991	1991	NUM
ftr-462	484	22	.	.	PUNCT
ftr-462	485	1	see	see	VERB
ftr-462	485	2	53	53	NUM
ftr-462	485	3	fed	fed	PROPN
ftr-462	485	4	.	.	PUNCT
ftr-462	486	1	reg	reg	PROPN
ftr-462	486	2	.	.	PUNCT
ftr-462	487	1	45,942	45,942	NUM
ftr-462	487	2	(	(	PUNCT
ftr-462	487	3	1988	1988	NUM
ftr-462	487	4	)	)	PUNCT
ftr-462	487	5	;	;	PUNCT
ftr-462	487	6	56	56	NUM
ftr-462	487	7	fed	feed	VERB
ftr-462	487	8	.	.	PUNCT
ftr-462	488	1	reg	reg	PROPN
ftr-462	488	2	.	.	PROPN
ftr-462	489	1	56,007	56,007	NUM
ftr-462	489	2	(	(	PUNCT
ftr-462	489	3	1991	1991	NUM
ftr-462	489	4	)	)	PUNCT
ftr-462	489	5	.	.	PUNCT
ftr-462	490	1	58	58	NUM
ftr-462	490	2	.	.	PUNCT
ftr-462	491	1	isenbergh	isenbergh	NOUN
ftr-462	491	2	,	,	PUNCT
ftr-462	491	3	supra	supra	PROPN
ftr-462	491	4	note	note	NOUN
ftr-462	491	5	1	1	NUM
ftr-462	491	6	,	,	PUNCT
ftr-462	491	7	at	at	ADP
ftr-462	491	8	229	229	NUM
ftr-462	491	9	.	.	PUNCT
ftr-462	491	10	59	59	NUM
ftr-462	491	11	.	.	PUNCT
ftr-462	492	1	i	i	PRON
ftr-462	492	2	d.	d.	VERB
ftr-462	492	3	it	it	PRON
ftr-462	492	4	was	be	AUX
ftr-462	492	5	suggested	suggest	VERB
ftr-462	492	6	that	that	SCONJ
ftr-462	492	7	this	this	DET
ftr-462	492	8	proposal	proposal	NOUN
ftr-462	492	9	be	be	AUX
ftr-462	492	10	wedded	wed	VERB
ftr-462	492	11	to	to	ADP
ftr-462	492	12	a	a	DET
ftr-462	492	13	repeal	repeal	NOUN
ftr-462	492	14	of	of	ADP
ftr-462	492	15	the	the	DET
ftr-462	492	16	deferral	deferral	ADJ
ftr-462	492	17	privilege	privilege	NOUN
ftr-462	492	18	,	,	PUNCT
ftr-462	492	19	which	which	PRON
ftr-462	492	20	(	(	PUNCT
ftr-462	492	21	subject	subject	ADJ
ftr-462	492	22	to	to	ADP
ftr-462	492	23	large	large	ADJ
ftr-462	492	24	exceptions	exception	NOUN
ftr-462	492	25	in	in	ADP
ftr-462	492	26	subpart	subpart	ADJ
ftr-462	492	27	f	f	NOUN
ftr-462	492	28	and	and	CCONJ
ftr-462	492	29	other	other	ADJ
ftr-462	492	30	provisions	provision	NOUN
ftr-462	492	31	)	)	PUNCT
ftr-462	492	32	allows	allow	VERB
ftr-462	492	33	u.s	u.s	PROPN
ftr-462	492	34	.	.	PROPN
ftr-462	492	35	taxation	taxation	NOUN
ftr-462	492	36	of	of	ADP
ftr-462	492	37	earnings	earning	NOUN
ftr-462	492	38	of	of	ADP
ftr-462	492	39	u.s.-owned	u.s.-owned	ADJ
ftr-462	492	40	foreign	foreign	ADJ
ftr-462	492	41	corporations	corporation	NOUN
ftr-462	492	42	to	to	PART
ftr-462	492	43	await	await	VERB
ftr-462	492	44	the	the	DET
ftr-462	492	45	distribution	distribution	NOUN
ftr-462	492	46	of	of	ADP
ftr-462	492	47	the	the	DET
ftr-462	492	48	earnings	earning	NOUN
ftr-462	492	49	as	as	ADP
ftr-462	492	50	dividends	dividend	NOUN
ftr-462	492	51	.	.	PUNCT
ftr-462	493	1	the	the	DET
ftr-462	493	2	apparent	apparent	ADJ
ftr-462	493	3	basis	basis	NOUN
ftr-462	493	4	for	for	ADP
ftr-462	493	5	this	this	DET
ftr-462	493	6	marriage	marriage	NOUN
ftr-462	493	7	was	be	AUX
ftr-462	493	8	that	that	SCONJ
ftr-462	493	9	the	the	DET
ftr-462	493	10	revenue	revenue	NOUN
ftr-462	493	11	gain	gain	NOUN
ftr-462	493	12	posited	posit	VERB
ftr-462	493	13	from	from	ADP
ftr-462	493	14	the	the	DET
ftr-462	493	15	repeal	repeal	NOUN
ftr-462	493	16	of	of	ADP
ftr-462	493	17	deferral	deferral	NOUN
ftr-462	493	18	could	could	AUX
ftr-462	493	19	offset	offset	VERB
ftr-462	493	20	the	the	DET
ftr-462	493	21	revenue	revenue	NOUN
ftr-462	493	22	loss	loss	NOUN
ftr-462	493	23	resulting	result	VERB
ftr-462	493	24	from	from	ADP
ftr-462	493	25	liberalization	liberalization	NOUN
ftr-462	493	26	of	of	ADP
ftr-462	493	27	the	the	DET
ftr-462	493	28	credit	credit	NOUN
ftr-462	493	29	.	.	PUNCT
ftr-462	494	1	recent	recent	ADJ
ftr-462	494	2	analysis	analysis	NOUN
ftr-462	494	3	,	,	PUNCT
ftr-462	494	4	however	however	ADV
ftr-462	494	5	,	,	PUNCT
ftr-462	494	6	suggests	suggest	VERB
ftr-462	494	7	that	that	SCONJ
ftr-462	494	8	a	a	DET
ftr-462	494	9	repeal	repeal	NOUN
ftr-462	494	10	of	of	ADP
ftr-462	494	11	deferral	deferral	ADJ
ftr-462	494	12	might	might	AUX
ftr-462	494	13	not	not	PART
ftr-462	494	14	raise	raise	VERB
ftr-462	494	15	significant	significant	ADJ
ftr-462	494	16	tax	tax	NOUN
ftr-462	494	17	revenues	revenue	NOUN
ftr-462	494	18	,	,	PUNCT
ftr-462	494	19	and	and	CCONJ
ftr-462	494	20	could	could	AUX
ftr-462	494	21	even	even	ADV
ftr-462	494	22	be	be	AUX
ftr-462	494	23	a	a	DET
ftr-462	494	24	net	net	ADJ
ftr-462	494	25	revenue	revenue	NOUN
ftr-462	494	26	loser	loser	NOUN
ftr-462	494	27	,	,	PUNCT
ftr-462	494	28	because	because	SCONJ
ftr-462	494	29	(	(	PUNCT
ftr-462	494	30	1	1	X
ftr-462	494	31	)	)	PUNCT
ftr-462	494	32	most	most	ADJ
ftr-462	494	33	foreign	foreign	ADJ
ftr-462	494	34	earnings	earning	NOUN
ftr-462	494	35	would	would	AUX
ftr-462	494	36	carry	carry	VERB
ftr-462	494	37	foreign	foreign	ADJ
ftr-462	494	38	tax	tax	NOUN
ftr-462	494	39	credits	credit	NOUN
ftr-462	494	40	when	when	SCONJ
ftr-462	494	41	included	include	VERB
ftr-462	494	42	in	in	ADP
ftr-462	494	43	u.s	u.s	PROPN
ftr-462	494	44	.	.	PROPN
ftr-462	494	45	shareholders	shareholder	NOUN
ftr-462	494	46	'	'	PART
ftr-462	494	47	income	income	NOUN
ftr-462	494	48	and	and	CCONJ
ftr-462	494	49	(	(	PUNCT
ftr-462	494	50	2	2	X
ftr-462	494	51	)	)	PUNCT
ftr-462	494	52	u.s	u.s	PROPN
ftr-462	494	53	.	.	PROPN
ftr-462	494	54	taxable	taxable	ADJ
ftr-462	494	55	income	income	NOUN
ftr-462	494	56	would	would	AUX
ftr-462	494	57	be	be	AUX
ftr-462	494	58	reduced	reduce	VERB
ftr-462	494	59	by	by	ADP
ftr-462	494	60	the	the	DET
ftr-462	494	61	allowance	allowance	NOUN
ftr-462	494	62	of	of	ADP
ftr-462	494	63	formerly	formerly	ADV
ftr-462	494	64	deferred	defer	VERB
ftr-462	494	65	losses	loss	NOUN
ftr-462	494	66	.	.	PUNCT
ftr-462	495	1	see	see	VERB
ftr-462	495	2	.	.	PUNCT
ftr-462	496	1	e.g.	e.g.	ADV
ftr-462	496	2	,	,	PUNCT
ftr-462	496	3	treasury	treasury	PROPN
ftr-462	496	4	dep't	dep't	PROPN
ftr-462	496	5	study	study	NOUN
ftr-462	496	6	,	,	PUNCT
ftr-462	496	7	international	international	ADJ
ftr-462	496	8	tax	tax	NOUN
ftr-462	496	9	reform	reform	NOUN
ftr-462	496	10	:	:	PUNCT
ftr-462	496	11	an	an	DET
ftr-462	496	12	interim	interim	ADJ
ftr-462	496	13	report	report	NOUN
ftr-462	496	14	50	50	NUM
ftr-462	496	15	(	(	PUNCT
ftr-462	496	16	jan	jan	PROPN
ftr-462	496	17	.	.	PROPN
ftr-462	496	18	15	15	NUM
ftr-462	496	19	,	,	PUNCT
ftr-462	496	20	1993	1993	NUM
ftr-462	496	21	)	)	PUNCT
ftr-462	496	22	.	.	PUNCT
ftr-462	497	1	in	in	ADP
ftr-462	497	2	tax'n	tax'n	NOUN
ftr-462	497	3	,	,	PUNCT
ftr-462	497	4	budget	budget	NOUN
ftr-462	497	5	&	&	CCONJ
ftr-462	497	6	account	account	PROPN
ftr-462	497	7	.	.	PUNCT
ftr-462	498	1	text	text	NOUN
ftr-462	498	2	(	(	PUNCT
ftr-462	498	3	bna	bna	PROPN
ftr-462	498	4	)	)	PUNCT
ftr-462	498	5	no	no	NOUN
ftr-462	498	6	.	.	NOUN
ftr-462	498	7	13	13	NUM
ftr-462	498	8	,	,	PUNCT
ftr-462	498	9	at	at	ADP
ftr-462	498	10	l-1	l-1	PROPN
ftr-462	498	11	(	(	PUNCT
ftr-462	498	12	jan	jan	PROPN
ftr-462	498	13	.	.	PROPN
ftr-462	498	14	22	22	NUM
ftr-462	498	15	,	,	PUNCT
ftr-462	498	16	1993	1993	NUM
ftr-462	498	17	)	)	PUNCT
ftr-462	498	18	.	.	PUNCT
ftr-462	499	1	60	60	NUM
ftr-462	499	2	.	.	X
ftr-462	500	1	for	for	ADP
ftr-462	500	2	example	example	NOUN
ftr-462	500	3	,	,	PUNCT
ftr-462	500	4	within	within	ADP
ftr-462	500	5	the	the	DET
ftr-462	500	6	context	context	NOUN
ftr-462	500	7	of	of	ADP
ftr-462	500	8	the	the	DET
ftr-462	500	9	foreign	foreign	ADJ
ftr-462	500	10	tax	tax	NOUN
ftr-462	500	11	credit	credit	NOUN
ftr-462	500	12	,	,	PUNCT
ftr-462	500	13	the	the	DET
ftr-462	500	14	complexity	complexity	NOUN
ftr-462	500	15	of	of	ADP
ftr-462	500	16	these	these	DET
ftr-462	500	17	regulations	regulation	NOUN
ftr-462	500	18	has	have	AUX
ftr-462	500	19	been	be	AUX
ftr-462	500	20	equaled	equal	VERB
ftr-462	500	21	,	,	PUNCT
ftr-462	500	22	if	if	SCONJ
ftr-462	500	23	not	not	PART
ftr-462	500	24	exceeded	exceed	VERB
ftr-462	500	25	,	,	PUNCT
ftr-462	500	26	by	by	ADP
ftr-462	500	27	regulations	regulation	NOUN
ftr-462	500	28	under	under	ADP
ftr-462	500	29	the	the	DET
ftr-462	500	30	separate	separate	ADJ
ftr-462	500	31	limitation	limitation	NOUN
ftr-462	500	32	rules	rule	NOUN
ftr-462	500	33	of	of	ADP
ftr-462	500	34	§	§	PROPN
ftr-462	500	35	904(d	904(d	PROPN
ftr-462	500	36	)	)	PUNCT
ftr-462	500	37	.	.	PUNCT
ftr-462	501	1	see	see	VERB
ftr-462	501	2	regs	reg	NOUN
ftr-462	501	3	.	.	PUNCT
ftr-462	502	1	§	§	PROPN
ftr-462	502	2	§	§	PROPN
ftr-462	502	3	1.904	1.904	NUM
ftr-462	502	4	-	-	SYM
ftr-462	502	5	4	4	NUM
ftr-462	502	6	to	to	PART
ftr-462	502	7	-7	-7	INTJ
ftr-462	502	8	(	(	PUNCT
ftr-462	502	9	issued	issue	VERB
ftr-462	502	10	in	in	ADP
ftr-462	502	11	1988	1988	NUM
ftr-462	502	12	)	)	PUNCT
ftr-462	502	13	.	.	PUNCT
ftr-462	503	1	in	in	ADP
ftr-462	503	2	a	a	DET
ftr-462	503	3	closely	closely	ADV
ftr-462	503	4	related	relate	VERB
ftr-462	503	5	context	context	NOUN
ftr-462	503	6	.	.	PUNCT
ftr-462	504	1	regulatory	regulatory	ADJ
ftr-462	504	2	developments	development	NOUN
ftr-462	504	3	under	under	ADP
ftr-462	504	4	subpart	subpart	PROPN
ftr-462	504	5	f	f	PROPN
ftr-462	504	6	continue	continue	VERB
ftr-462	504	7	to	to	PART
ftr-462	504	8	dazzle	dazzle	VERB
ftr-462	504	9	and	and	CCONJ
ftr-462	504	10	amaze	amaze	VERB
ftr-462	504	11	tax	tax	NOUN
ftr-462	504	12	practitioners	practitioner	NOUN
ftr-462	504	13	.	.	PUNCT
ftr-462	505	1	see	see	VERB
ftr-462	505	2	regs	reg	NOUN
ftr-462	505	3	.	.	PUNCT
ftr-462	506	1	§	§	PROPN
ftr-462	506	2	§	§	PROPN
ftr-462	506	3	1.954	1.954	NUM
ftr-462	506	4	-	-	SYM
ftr-462	506	5	1	1	NUM
ftr-462	506	6	,	,	PUNCT
ftr-462	506	7	-2	-2	INTJ
ftr-462	506	8	(	(	PUNCT
ftr-462	506	9	issued	issue	VERB
ftr-462	506	10	in	in	ADP
ftr-462	506	11	1995	1995	NUM
ftr-462	506	12	)	)	PUNCT
ftr-462	506	13	.	.	PUNCT
ftr-462	507	1	outside	outside	ADP
ftr-462	507	2	the	the	DET
ftr-462	507	3	area	area	NOUN
ftr-462	507	4	of	of	ADP
ftr-462	507	5	international	international	ADJ
ftr-462	507	6	taxation	taxation	NOUN
ftr-462	507	7	,	,	PUNCT
ftr-462	507	8	the	the	DET
ftr-462	507	9	examples	example	NOUN
ftr-462	507	10	of	of	ADP
ftr-462	507	11	highly	highly	ADV
ftr-462	507	12	complex	complex	ADJ
ftr-462	507	13	regulations	regulation	NOUN
ftr-462	507	14	issued	issue	VERB
ftr-462	507	15	over	over	ADP
ftr-462	507	16	the	the	DET
ftr-462	507	17	last	last	ADJ
ftr-462	507	18	10	10	NUM
ftr-462	507	19	years	year	NOUN
ftr-462	507	20	are	be	AUX
ftr-462	507	21	almost	almost	ADV
ftr-462	507	22	too	too	ADV
ftr-462	507	23	numerous	numerous	ADJ
ftr-462	507	24	to	to	PART
ftr-462	507	25	list	list	VERB
ftr-462	507	26	.	.	PUNCT
ftr-462	508	1	see	see	VERB
ftr-462	508	2	,	,	PUNCT
ftr-462	508	3	e.g.	e.g.	ADV
ftr-462	508	4	,	,	PUNCT
ftr-462	508	5	regs	reg	NOUN
ftr-462	508	6	.	.	PUNCT
ftr-462	509	1	§	§	PROPN
ftr-462	509	2	§	§	PROPN
ftr-462	509	3	1.469	1.469	NUM
ftr-462	509	4	-	-	SYM
ftr-462	509	5	1	1	NUM
ftr-462	509	6	to	to	ADP
ftr-462	509	7	-11	-11	PUNCT
ftr-462	509	8	(	(	PUNCT
ftr-462	509	9	passive	passive	ADJ
ftr-462	509	10	activity	activity	NOUN
ftr-462	509	11	losses	loss	NOUN
ftr-462	509	12	)	)	PUNCT
ftr-462	509	13	;	;	PUNCT
ftr-462	509	14	1.704	1.704	NUM
ftr-462	509	15	-	-	SYM
ftr-462	509	16	1	1	NUM
ftr-462	509	17	to	to	PART
ftr-462	509	18	-3	-3	PUNCT
ftr-462	509	19	(	(	PUNCT
ftr-462	509	20	partnership	partnership	NOUN
ftr-462	509	21	allocations	allocation	NOUN
ftr-462	509	22	)	)	PUNCT
ftr-462	509	23	;	;	PUNCT
ftr-462	509	24	1.1271	1.1271	NUM
ftr-462	509	25	-	-	SYM
ftr-462	509	26	1	1	NUM
ftr-462	509	27	to	to	ADP
ftr-462	509	28	-6	-6	PROPN
ftr-462	509	29	(	(	PUNCT
ftr-462	509	30	original	original	ADJ
ftr-462	509	31	issue	issue	NOUN
ftr-462	509	32	discount	discount	NOUN
ftr-462	509	33	)	)	PUNCT
ftr-462	509	34	.	.	PUNCT
ftr-462	510	1	19961	19961	NUM
ftr-462	510	2	florida	florida	PROPN
ftr-462	510	3	tax	tax	NOUN
ftr-462	510	4	review	review	NOUN
ftr-462	510	5	over	over	ADP
ftr-462	510	6	the	the	DET
ftr-462	510	7	regulations	regulation	NOUN
ftr-462	510	8	'	'	PART
ftr-462	510	9	application.6	application.6	NOUN
ftr-462	510	10	'	'	PART
ftr-462	510	11	simplification	simplification	NOUN
ftr-462	510	12	of	of	ADP
ftr-462	510	13	these	these	DET
ftr-462	510	14	regulations	regulation	NOUN
ftr-462	510	15	thus	thus	ADV
ftr-462	510	16	would	would	AUX
ftr-462	510	17	not	not	PART
ftr-462	510	18	materially	materially	ADV
ftr-462	510	19	simplify	simplify	VERB
ftr-462	510	20	the	the	DET
ftr-462	510	21	tax	tax	NOUN
ftr-462	510	22	landscape	landscape	NOUN
ftr-462	510	23	.	.	PUNCT
ftr-462	511	1	perhaps	perhaps	ADV
ftr-462	511	2	most	most	ADV
ftr-462	511	3	importantly	importantly	ADV
ftr-462	511	4	,	,	PUNCT
ftr-462	511	5	there	there	PRON
ftr-462	511	6	are	be	VERB
ftr-462	511	7	significant	significant	ADJ
ftr-462	511	8	tax	tax	NOUN
ftr-462	511	9	policy	policy	NOUN
ftr-462	511	10	reasons	reason	NOUN
ftr-462	511	11	why	why	SCONJ
ftr-462	511	12	the	the	DET
ftr-462	511	13	credit	credit	NOUN
ftr-462	511	14	should	should	AUX
ftr-462	511	15	only	only	ADV
ftr-462	511	16	be	be	AUX
ftr-462	511	17	allowed	allow	VERB
ftr-462	511	18	for	for	ADP
ftr-462	511	19	foreign	foreign	ADJ
ftr-462	511	20	taxes	taxis	NOUN
ftr-462	511	21	and	and	CCONJ
ftr-462	511	22	not	not	PART
ftr-462	511	23	for	for	ADP
ftr-462	511	24	other	other	ADJ
ftr-462	511	25	payments	payment	NOUN
ftr-462	511	26	to	to	ADP
ftr-462	511	27	foreign	foreign	ADJ
ftr-462	511	28	governments.62	governments.62	NOUN
ftr-462	511	29	the	the	DET
ftr-462	511	30	purpose	purpose	NOUN
ftr-462	511	31	of	of	ADP
ftr-462	511	32	the	the	DET
ftr-462	511	33	foreign	foreign	ADJ
ftr-462	511	34	tax	tax	NOUN
ftr-462	511	35	credit	credit	NOUN
ftr-462	511	36	is	be	AUX
ftr-462	511	37	to	to	PART
ftr-462	511	38	prevent	prevent	VERB
ftr-462	511	39	double	double	ADJ
ftr-462	511	40	taxation	taxation	NOUN
ftr-462	511	41	.	.	PUNCT
ftr-462	512	1	to	to	PART
ftr-462	512	2	achieve	achieve	VERB
ftr-462	512	3	this	this	DET
ftr-462	512	4	purpose	purpose	NOUN
ftr-462	512	5	,	,	PUNCT
ftr-462	512	6	the	the	DET
ftr-462	512	7	law	law	NOUN
ftr-462	512	8	must	must	AUX
ftr-462	512	9	identify	identify	VERB
ftr-462	512	10	the	the	DET
ftr-462	512	11	fiscal	fiscal	ADJ
ftr-462	512	12	burdens	burden	NOUN
ftr-462	512	13	that	that	PRON
ftr-462	512	14	would	would	AUX
ftr-462	512	15	create	create	VERB
ftr-462	512	16	double	double	ADJ
ftr-462	512	17	taxation	taxation	NOUN
ftr-462	512	18	and	and	CCONJ
ftr-462	512	19	provide	provide	VERB
ftr-462	512	20	relief	relief	NOUN
ftr-462	512	21	from	from	ADP
ftr-462	512	22	those	those	DET
ftr-462	512	23	burdens	burden	NOUN
ftr-462	512	24	.	.	PUNCT
ftr-462	513	1	if	if	SCONJ
ftr-462	513	2	the	the	DET
ftr-462	513	3	relief	relief	NOUN
ftr-462	513	4	is	be	AUX
ftr-462	513	5	not	not	PART
ftr-462	513	6	restricted	restrict	VERB
ftr-462	513	7	to	to	ADP
ftr-462	513	8	tax	tax	NOUN
ftr-462	513	9	burdens	burden	NOUN
ftr-462	513	10	,	,	PUNCT
ftr-462	513	11	nontax	nontax	ADJ
ftr-462	513	12	expenditures	expenditure	NOUN
ftr-462	513	13	will	will	AUX
ftr-462	513	14	be	be	AUX
ftr-462	513	15	elevated	elevate	VERB
ftr-462	513	16	from	from	ADP
ftr-462	513	17	deductible	deductible	ADJ
ftr-462	513	18	payments	payment	NOUN
ftr-462	513	19	to	to	ADP
ftr-462	513	20	creditable	creditable	ADJ
ftr-462	513	21	payments	payment	NOUN
ftr-462	513	22	without	without	ADP
ftr-462	513	23	any	any	DET
ftr-462	513	24	substantive	substantive	ADJ
ftr-462	513	25	policy	policy	NOUN
ftr-462	513	26	reason	reason	NOUN
ftr-462	513	27	for	for	ADP
ftr-462	513	28	doing	do	VERB
ftr-462	513	29	so	so	ADV
ftr-462	513	30	.	.	PUNCT
ftr-462	514	1	moreover	moreover	ADV
ftr-462	514	2	,	,	PUNCT
ftr-462	514	3	the	the	DET
ftr-462	514	4	regulations	regulation	NOUN
ftr-462	514	5	,	,	PUNCT
ftr-462	514	6	while	while	SCONJ
ftr-462	514	7	looking	look	VERB
ftr-462	514	8	to	to	ADP
ftr-462	514	9	foreign	foreign	ADJ
ftr-462	514	10	law	law	NOUN
ftr-462	514	11	,	,	PUNCT
ftr-462	514	12	require	require	VERB
ftr-462	514	13	only	only	ADV
ftr-462	514	14	a	a	DET
ftr-462	514	15	factual	factual	ADJ
ftr-462	514	16	use	use	NOUN
ftr-462	514	17	of	of	ADP
ftr-462	514	18	foreign	foreign	ADJ
ftr-462	514	19	law	law	NOUN
ftr-462	514	20	.	.	PUNCT
ftr-462	515	1	they	they	PRON
ftr-462	515	2	are	be	AUX
ftr-462	515	3	quite	quite	ADV
ftr-462	515	4	detailed	detailed	ADJ
ftr-462	515	5	with	with	ADP
ftr-462	515	6	respect	respect	NOUN
ftr-462	515	7	to	to	ADP
ftr-462	515	8	the	the	DET
ftr-462	515	9	standards	standard	NOUN
ftr-462	515	10	to	to	PART
ftr-462	515	11	be	be	AUX
ftr-462	515	12	used	use	VERB
ftr-462	515	13	in	in	ADP
ftr-462	515	14	determining	determine	VERB
ftr-462	515	15	whether	whether	SCONJ
ftr-462	515	16	a	a	DET
ftr-462	515	17	foreign	foreign	ADJ
ftr-462	515	18	levy	levy	NOUN
ftr-462	515	19	is	be	AUX
ftr-462	515	20	an	an	DET
ftr-462	515	21	income	income	NOUN
ftr-462	515	22	tax	tax	NOUN
ftr-462	515	23	in	in	ADP
ftr-462	515	24	the	the	DET
ftr-462	515	25	u.s	u.s	PROPN
ftr-462	515	26	.	.	PROPN
ftr-462	515	27	sense	sense	NOUN
ftr-462	515	28	.	.	PUNCT
ftr-462	516	1	foreign	foreign	ADJ
ftr-462	516	2	law	law	NOUN
ftr-462	516	3	is	be	AUX
ftr-462	516	4	only	only	ADV
ftr-462	516	5	considered	consider	VERB
ftr-462	516	6	to	to	PART
ftr-462	516	7	determine	determine	VERB
ftr-462	516	8	whether	whether	SCONJ
ftr-462	516	9	these	these	DET
ftr-462	516	10	standards	standard	NOUN
ftr-462	516	11	of	of	ADP
ftr-462	516	12	u.s	u.s	PROPN
ftr-462	516	13	.	.	PROPN
ftr-462	516	14	tax	tax	NOUN
ftr-462	516	15	law	law	NOUN
ftr-462	516	16	have	have	AUX
ftr-462	516	17	been	be	AUX
ftr-462	516	18	satisfied	satisfied	ADJ
ftr-462	516	19	.	.	PUNCT
ftr-462	517	1	because	because	SCONJ
ftr-462	517	2	there	there	PRON
ftr-462	517	3	is	be	VERB
ftr-462	517	4	a	a	DET
ftr-462	517	5	strong	strong	ADJ
ftr-462	517	6	tax	tax	NOUN
ftr-462	517	7	policy	policy	NOUN
ftr-462	517	8	to	to	PART
ftr-462	517	9	restrict	restrict	VERB
ftr-462	517	10	the	the	DET
ftr-462	517	11	credit	credit	NOUN
ftr-462	517	12	to	to	ADP
ftr-462	517	13	foreign	foreign	ADJ
ftr-462	517	14	taxes	taxis	NOUN
ftr-462	517	15	,	,	PUNCT
ftr-462	517	16	because	because	SCONJ
ftr-462	517	17	foreign	foreign	ADJ
ftr-462	517	18	law	law	NOUN
ftr-462	517	19	is	be	AUX
ftr-462	517	20	used	use	VERB
ftr-462	517	21	for	for	ADP
ftr-462	517	22	these	these	DET
ftr-462	517	23	purposes	purpose	NOUN
ftr-462	517	24	in	in	ADP
ftr-462	517	25	a	a	DET
ftr-462	517	26	principled	principled	ADJ
ftr-462	517	27	manner	manner	NOUN
ftr-462	517	28	under	under	ADP
ftr-462	517	29	the	the	DET
ftr-462	517	30	standards	standard	NOUN
ftr-462	517	31	advocated	advocate	VERB
ftr-462	517	32	in	in	ADP
ftr-462	517	33	this	this	DET
ftr-462	517	34	article	article	NOUN
ftr-462	517	35	,	,	PUNCT
ftr-462	517	36	and	and	CCONJ
ftr-462	517	37	because	because	SCONJ
ftr-462	517	38	the	the	DET
ftr-462	517	39	ostensible	ostensible	ADJ
ftr-462	517	40	objectives	objective	NOUN
ftr-462	517	41	of	of	ADP
ftr-462	517	42	simplification	simplification	NOUN
ftr-462	517	43	and	and	CCONJ
ftr-462	517	44	the	the	DET
ftr-462	517	45	prevention	prevention	NOUN
ftr-462	517	46	of	of	ADP
ftr-462	517	47	questionable	questionable	ADJ
ftr-462	517	48	results	result	NOUN
ftr-462	517	49	do	do	AUX
ftr-462	517	50	not	not	PART
ftr-462	517	51	appear	appear	VERB
ftr-462	517	52	to	to	PART
ftr-462	517	53	be	be	AUX
ftr-462	517	54	materially	materially	ADV
ftr-462	517	55	furthered	further	VERB
ftr-462	517	56	by	by	ADP
ftr-462	517	57	eliminating	eliminate	VERB
ftr-462	517	58	the	the	DET
ftr-462	517	59	distinction	distinction	NOUN
ftr-462	517	60	between	between	ADP
ftr-462	517	61	foreign	foreign	ADJ
ftr-462	517	62	taxes	taxis	NOUN
ftr-462	517	63	and	and	CCONJ
ftr-462	517	64	foreign	foreign	ADJ
ftr-462	517	65	nontax	nontax	NOUN
ftr-462	517	66	payments	payment	NOUN
ftr-462	517	67	,	,	PUNCT
ftr-462	517	68	we	we	PRON
ftr-462	517	69	must	must	AUX
ftr-462	517	70	ask	ask	VERB
ftr-462	517	71	what	what	PRON
ftr-462	517	72	greater	great	ADJ
ftr-462	517	73	good	good	NOUN
ftr-462	517	74	would	would	AUX
ftr-462	517	75	be	be	AUX
ftr-462	517	76	served	serve	VERB
ftr-462	517	77	by	by	ADP
ftr-462	517	78	eliminating	eliminate	VERB
ftr-462	517	79	this	this	DET
ftr-462	517	80	distinction	distinction	NOUN
ftr-462	517	81	.	.	PUNCT
ftr-462	518	1	it	it	PRON
ftr-462	518	2	appears	appear	VERB
ftr-462	518	3	that	that	SCONJ
ftr-462	518	4	the	the	DET
ftr-462	518	5	argument	argument	NOUN
ftr-462	518	6	comes	come	VERB
ftr-462	518	7	down	down	ADP
ftr-462	518	8	to	to	ADP
ftr-462	518	9	this	this	PRON
ftr-462	518	10	:	:	PUNCT
ftr-462	518	11	the	the	DET
ftr-462	518	12	job	job	NOUN
ftr-462	518	13	of	of	ADP
ftr-462	518	14	defining	define	VERB
ftr-462	518	15	a	a	DET
ftr-462	518	16	"	"	PUNCT
ftr-462	518	17	tax	tax	NOUN
ftr-462	518	18	"	"	PUNCT
ftr-462	518	19	is	be	AUX
ftr-462	518	20	too	too	ADV
ftr-462	518	21	difficult.63	difficult.63	ADJ
ftr-462	518	22	it	it	PRON
ftr-462	518	23	is	be	AUX
ftr-462	518	24	this	this	DET
ftr-462	518	25	author	author	NOUN
ftr-462	518	26	's	's	PART
ftr-462	518	27	view	view	NOUN
ftr-462	518	28	that	that	SCONJ
ftr-462	518	29	,	,	PUNCT
ftr-462	518	30	with	with	ADP
ftr-462	518	31	a	a	DET
ftr-462	518	32	good	good	ADJ
ftr-462	518	33	working	work	VERB
ftr-462	518	34	definition	definition	NOUN
ftr-462	518	35	of	of	ADP
ftr-462	518	36	a	a	DET
ftr-462	518	37	"	"	PUNCT
ftr-462	518	38	tax	tax	NOUN
ftr-462	518	39	"	"	PUNCT
ftr-462	518	40	such	such	ADJ
ftr-462	518	41	as	as	SCONJ
ftr-462	518	42	the	the	DET
ftr-462	518	43	regulations	regulation	NOUN
ftr-462	518	44	provide	provide	VERB
ftr-462	518	45	,	,	PUNCT
ftr-462	518	46	and	and	CCONJ
ftr-462	518	47	a	a	DET
ftr-462	518	48	principled	principled	ADJ
ftr-462	518	49	use	use	NOUN
ftr-462	518	50	of	of	ADP
ftr-462	518	51	foreign	foreign	ADJ
ftr-462	518	52	law	law	NOUN
ftr-462	518	53	to	to	PART
ftr-462	518	54	inform	inform	VERB
ftr-462	518	55	that	that	DET
ftr-462	518	56	definition	definition	NOUN
ftr-462	518	57	,	,	PUNCT
ftr-462	518	58	the	the	DET
ftr-462	518	59	policy	policy	NOUN
ftr-462	518	60	stakes	stake	NOUN
ftr-462	518	61	are	be	AUX
ftr-462	518	62	too	too	ADV
ftr-462	518	63	high	high	ADJ
ftr-462	518	64	to	to	PART
ftr-462	518	65	justify	justify	VERB
ftr-462	518	66	a	a	DET
ftr-462	518	67	response	response	NOUN
ftr-462	518	68	of	of	ADP
ftr-462	518	69	"	"	PUNCT
ftr-462	518	70	it	it	PRON
ftr-462	518	71	's	be	AUX
ftr-462	518	72	too	too	ADV
ftr-462	518	73	difficult	difficult	ADJ
ftr-462	518	74	.	.	PUNCT
ftr-462	519	1	"	"	PUNCT
ftr-462	519	2	'	'	PUNCT
ftr-462	519	3	61	61	NUM
ftr-462	519	4	.	.	PUNCT
ftr-462	520	1	isenbergh	isenbergh	NOUN
ftr-462	520	2	does	do	AUX
ftr-462	520	3	not	not	PART
ftr-462	520	4	identify	identify	VERB
ftr-462	520	5	the	the	DET
ftr-462	520	6	questionable	questionable	ADJ
ftr-462	520	7	results	result	NOUN
ftr-462	520	8	he	he	PRON
ftr-462	520	9	predicts	predict	VERB
ftr-462	520	10	.	.	PUNCT
ftr-462	521	1	if	if	SCONJ
ftr-462	521	2	inappropriate	inappropriate	ADJ
ftr-462	521	3	results	result	NOUN
ftr-462	521	4	were	be	AUX
ftr-462	521	5	identified	identify	VERB
ftr-462	521	6	,	,	PUNCT
ftr-462	521	7	isenbergh	isenbergh	NOUN
ftr-462	521	8	would	would	AUX
ftr-462	521	9	have	have	VERB
ftr-462	521	10	a	a	DET
ftr-462	521	11	substantive	substantive	ADJ
ftr-462	521	12	basis	basis	NOUN
ftr-462	521	13	for	for	ADP
ftr-462	521	14	objecting	object	VERB
ftr-462	521	15	to	to	ADP
ftr-462	521	16	the	the	DET
ftr-462	521	17	rules	rule	NOUN
ftr-462	521	18	,	,	PUNCT
ftr-462	521	19	rather	rather	ADV
ftr-462	521	20	than	than	ADP
ftr-462	521	21	an	an	DET
ftr-462	521	22	administrative	administrative	ADJ
ftr-462	521	23	basis	basis	NOUN
ftr-462	521	24	,	,	PUNCT
ftr-462	521	25	such	such	ADJ
ftr-462	521	26	as	as	ADP
ftr-462	521	27	avoiding	avoid	VERB
ftr-462	521	28	complexity	complexity	NOUN
ftr-462	521	29	.	.	PUNCT
ftr-462	522	1	a	a	DET
ftr-462	522	2	substantive	substantive	ADJ
ftr-462	522	3	objection	objection	NOUN
ftr-462	522	4	,	,	PUNCT
ftr-462	522	5	unless	unless	SCONJ
ftr-462	522	6	overridden	overridden	ADJ
ftr-462	522	7	by	by	ADP
ftr-462	522	8	countervailing	countervail	VERB
ftr-462	522	9	substantive	substantive	ADJ
ftr-462	522	10	or	or	CCONJ
ftr-462	522	11	administrative	administrative	ADJ
ftr-462	522	12	concerns	concern	NOUN
ftr-462	522	13	,	,	PUNCT
ftr-462	522	14	such	such	ADJ
ftr-462	522	15	as	as	ADP
ftr-462	522	16	the	the	DET
ftr-462	522	17	desire	desire	NOUN
ftr-462	522	18	to	to	PART
ftr-462	522	19	avoid	avoid	VERB
ftr-462	522	20	even	even	ADV
ftr-462	522	21	greater	great	ADJ
ftr-462	522	22	complexity	complexity	NOUN
ftr-462	522	23	,	,	PUNCT
ftr-462	522	24	would	would	AUX
ftr-462	522	25	have	have	VERB
ftr-462	522	26	to	to	PART
ftr-462	522	27	be	be	AUX
ftr-462	522	28	seriously	seriously	ADV
ftr-462	522	29	considered	consider	VERB
ftr-462	522	30	.	.	PUNCT
ftr-462	523	1	substantive	substantive	ADJ
ftr-462	523	2	objections	objection	NOUN
ftr-462	523	3	may	may	AUX
ftr-462	523	4	,	,	PUNCT
ftr-462	523	5	however	however	ADV
ftr-462	523	6	,	,	PUNCT
ftr-462	523	7	still	still	ADV
ftr-462	523	8	emerge	emerge	VERB
ftr-462	523	9	because	because	SCONJ
ftr-462	523	10	cases	case	NOUN
ftr-462	523	11	testing	test	VERB
ftr-462	523	12	the	the	DET
ftr-462	523	13	regulations	regulation	NOUN
ftr-462	523	14	may	may	AUX
ftr-462	523	15	not	not	PART
ftr-462	523	16	yet	yet	ADV
ftr-462	523	17	have	have	AUX
ftr-462	523	18	reached	reach	VERB
ftr-462	523	19	the	the	DET
ftr-462	523	20	point	point	NOUN
ftr-462	523	21	of	of	ADP
ftr-462	523	22	litigation	litigation	NOUN
ftr-462	523	23	.	.	PUNCT
ftr-462	524	1	for	for	ADP
ftr-462	524	2	example	example	NOUN
ftr-462	524	3	,	,	PUNCT
ftr-462	524	4	a	a	DET
ftr-462	524	5	recently	recently	ADV
ftr-462	524	6	decided	decide	VERB
ftr-462	524	7	case	case	NOUN
ftr-462	524	8	on	on	ADP
ftr-462	524	9	the	the	DET
ftr-462	524	10	creditability	creditability	NOUN
ftr-462	524	11	of	of	ADP
ftr-462	524	12	a	a	DET
ftr-462	524	13	norwegian	norwegian	ADJ
ftr-462	524	14	petroleum	petroleum	NOUN
ftr-462	524	15	levy	levy	NOUN
ftr-462	524	16	involved	involve	VERB
ftr-462	524	17	the	the	DET
ftr-462	524	18	tax	tax	NOUN
ftr-462	524	19	years	year	NOUN
ftr-462	524	20	1981	1981	NUM
ftr-462	524	21	and	and	CCONJ
ftr-462	524	22	1982	1982	NUM
ftr-462	524	23	,	,	PUNCT
ftr-462	524	24	which	which	PRON
ftr-462	524	25	predate	predate	VERB
ftr-462	524	26	the	the	DET
ftr-462	524	27	present	present	ADJ
ftr-462	524	28	regulations	regulation	NOUN
ftr-462	524	29	.	.	PUNCT
ftr-462	525	1	see	see	VERB
ftr-462	525	2	phillips	phillips	PROPN
ftr-462	525	3	petroleum	petroleum	PROPN
ftr-462	525	4	co.	co.	PROPN
ftr-462	525	5	v.	v.	PROPN
ftr-462	525	6	commissioner	commissioner	PROPN
ftr-462	525	7	,	,	PUNCT
ftr-462	525	8	104	104	NUM
ftr-462	525	9	t.c	t.c	PROPN
ftr-462	525	10	.	.	PROPN
ftr-462	525	11	256	256	NUM
ftr-462	525	12	(	(	PUNCT
ftr-462	525	13	1995	1995	NUM
ftr-462	525	14	)	)	PUNCT
ftr-462	525	15	.	.	PUNCT
ftr-462	526	1	62	62	NUM
ftr-462	526	2	.	.	PUNCT
ftr-462	527	1	isenbergh	isenbergh	NOUN
ftr-462	527	2	acknowledges	acknowledge	VERB
ftr-462	527	3	the	the	DET
ftr-462	527	4	importance	importance	NOUN
ftr-462	527	5	of	of	ADP
ftr-462	527	6	these	these	DET
ftr-462	527	7	concerns	concern	NOUN
ftr-462	527	8	by	by	ADP
ftr-462	527	9	his	his	PRON
ftr-462	527	10	reservation	reservation	NOUN
ftr-462	527	11	that	that	SCONJ
ftr-462	527	12	the	the	DET
ftr-462	527	13	tax	tax	NOUN
ftr-462	527	14	/	/	SYM
ftr-462	527	15	nontax	nontax	NOUN
ftr-462	527	16	distinction	distinction	NOUN
ftr-462	527	17	should	should	AUX
ftr-462	527	18	be	be	AUX
ftr-462	527	19	retained	retain	VERB
ftr-462	527	20	in	in	ADP
ftr-462	527	21	"	"	PUNCT
ftr-462	527	22	the	the	DET
ftr-462	527	23	most	most	ADV
ftr-462	527	24	transparent	transparent	ADJ
ftr-462	527	25	cases	case	NOUN
ftr-462	527	26	.	.	PUNCT
ftr-462	527	27	"	"	PUNCT
ftr-462	528	1	isenbergh	isenbergh	NOUN
ftr-462	528	2	,	,	PUNCT
ftr-462	528	3	supra	supra	ADJ
ftr-462	528	4	note	note	NOUN
ftr-462	528	5	1	1	NUM
ftr-462	528	6	,	,	PUNCT
ftr-462	528	7	at	at	ADP
ftr-462	528	8	229	229	NUM
ftr-462	528	9	.	.	PUNCT
ftr-462	528	10	63	63	NUM
ftr-462	528	11	.	.	PUNCT
ftr-462	529	1	see	see	VERB
ftr-462	529	2	i	i	PRON
ftr-462	529	3	d.	d.	PROPN
ftr-462	529	4	at	at	ADP
ftr-462	529	5	229	229	NUM
ftr-462	529	6	(	(	PUNCT
ftr-462	529	7	"	"	PUNCT
ftr-462	529	8	these	these	DET
ftr-462	529	9	proposals	proposal	NOUN
ftr-462	529	10	derive	derive	VERB
ftr-462	529	11	much	much	ADJ
ftr-462	529	12	of	of	ADP
ftr-462	529	13	their	their	PRON
ftr-462	529	14	force	force	NOUN
ftr-462	529	15	from	from	ADP
ftr-462	529	16	the	the	DET
ftr-462	529	17	difficulties	difficulty	NOUN
ftr-462	529	18	of	of	ADP
ftr-462	529	19	setting	set	VERB
ftr-462	529	20	the	the	DET
ftr-462	529	21	boundaries	boundary	NOUN
ftr-462	529	22	of	of	ADP
ftr-462	529	23	creditable	creditable	ADJ
ftr-462	529	24	taxes	taxis	NOUN
ftr-462	529	25	under	under	ADP
ftr-462	529	26	present	present	ADJ
ftr-462	529	27	law	law	NOUN
ftr-462	529	28	"	"	PUNCT
ftr-462	529	29	)	)	PUNCT
ftr-462	529	30	.	.	PUNCT
ftr-462	530	1	64	64	NUM
ftr-462	530	2	.	.	PUNCT
ftr-462	531	1	this	this	PRON
ftr-462	531	2	is	be	AUX
ftr-462	531	3	not	not	PART
ftr-462	531	4	to	to	PART
ftr-462	531	5	say	say	VERB
ftr-462	531	6	that	that	SCONJ
ftr-462	531	7	the	the	DET
ftr-462	531	8	regulatory	regulatory	ADJ
ftr-462	531	9	definition	definition	NOUN
ftr-462	531	10	of	of	ADP
ftr-462	531	11	a	a	DET
ftr-462	531	12	tax	tax	NOUN
ftr-462	531	13	is	be	AUX
ftr-462	531	14	perfect	perfect	ADJ
ftr-462	531	15	.	.	PUNCT
ftr-462	532	1	the	the	DET
ftr-462	532	2	author	author	NOUN
ftr-462	532	3	understands	understand	VERB
ftr-462	532	4	that	that	SCONJ
ftr-462	532	5	some	some	DET
ftr-462	532	6	foreign	foreign	ADJ
ftr-462	532	7	governments	government	NOUN
ftr-462	532	8	have	have	AUX
ftr-462	532	9	made	make	VERB
ftr-462	532	10	compelling	compelling	ADJ
ftr-462	532	11	cases	case	NOUN
ftr-462	532	12	that	that	SCONJ
ftr-462	532	13	their	their	PRON
ftr-462	532	14	taxes	taxis	NOUN
ftr-462	532	15	are	be	AUX
ftr-462	532	16	excluded	exclude	VERB
ftr-462	532	17	from	from	ADP
ftr-462	532	18	u.s	u.s	PROPN
ftr-462	532	19	.	.	PROPN
ftr-462	532	20	creditability	creditability	NOUN
ftr-462	532	21	due	due	ADP
ftr-462	532	22	to	to	ADP
ftr-462	532	23	an	an	DET
ftr-462	532	24	overly	overly	ADV
ftr-462	532	25	narrow	narrow	ADJ
ftr-462	532	26	definition	definition	NOUN
ftr-462	532	27	of	of	ADP
ftr-462	532	28	what	what	PRON
ftr-462	532	29	is	be	AUX
ftr-462	532	30	a	a	DET
ftr-462	532	31	tax	tax	NOUN
ftr-462	532	32	on	on	ADP
ftr-462	532	33	income	income	NOUN
ftr-462	533	1	[	[	X
ftr-462	533	2	vol	vol	NOUN
ftr-462	533	3	3:4	3:4	NUM
ftr-462	533	4	foreign	foreign	ADJ
ftr-462	533	5	law	law	NOUN
ftr-462	533	6	in	in	ADP
ftr-462	533	7	u.s	u.s	PROPN
ftr-462	533	8	.	.	PROPN
ftr-462	533	9	international	international	PROPN
ftr-462	533	10	taration	taration	PROPN
ftr-462	533	11	d.	d.	PROPN
ftr-462	533	12	intercompany	intercompany	NOUN
ftr-462	533	13	transfer	transfer	NOUN
ftr-462	533	14	pricing	pricing	NOUN
ftr-462	533	15	section	section	NOUN
ftr-462	533	16	482	482	NUM
ftr-462	533	17	gives	give	VERB
ftr-462	533	18	the	the	DET
ftr-462	533	19	irs	irs	PROPN
ftr-462	533	20	authority	authority	NOUN
ftr-462	533	21	to	to	PART
ftr-462	533	22	reallocate	reallocate	VERB
ftr-462	533	23	income	income	NOUN
ftr-462	533	24	among	among	ADP
ftr-462	533	25	commonly	commonly	ADV
ftr-462	533	26	controlled	control	VERB
ftr-462	533	27	businesses	business	NOUN
ftr-462	533	28	if	if	SCONJ
ftr-462	533	29	necessary	necessary	ADJ
ftr-462	533	30	to	to	PART
ftr-462	533	31	prevent	prevent	VERB
ftr-462	533	32	tax	tax	NOUN
ftr-462	533	33	evasion	evasion	NOUN
ftr-462	533	34	or	or	CCONJ
ftr-462	533	35	to	to	PART
ftr-462	533	36	reflect	reflect	VERB
ftr-462	533	37	clearly	clearly	ADV
ftr-462	533	38	the	the	DET
ftr-462	533	39	income	income	NOUN
ftr-462	533	40	of	of	ADP
ftr-462	533	41	such	such	ADJ
ftr-462	533	42	organizations	organization	NOUN
ftr-462	533	43	.	.	PUNCT
ftr-462	534	1	65	65	NUM
ftr-462	534	2	a	a	DET
ftr-462	534	3	reallocation	reallocation	NOUN
ftr-462	534	4	is	be	AUX
ftr-462	534	5	appropriate	appropriate	ADJ
ftr-462	534	6	if	if	SCONJ
ftr-462	534	7	the	the	DET
ftr-462	534	8	terms	term	NOUN
ftr-462	534	9	of	of	ADP
ftr-462	534	10	transactions	transaction	NOUN
ftr-462	534	11	among	among	ADP
ftr-462	534	12	commonly	commonly	ADV
ftr-462	534	13	controlled	control	VERB
ftr-462	534	14	businesses	business	NOUN
ftr-462	534	15	differ	differ	VERB
ftr-462	534	16	from	from	ADP
ftr-462	534	17	those	those	PRON
ftr-462	534	18	that	that	PRON
ftr-462	534	19	would	would	AUX
ftr-462	534	20	have	have	AUX
ftr-462	534	21	been	be	AUX
ftr-462	534	22	agreed	agree	VERB
ftr-462	534	23	upon	upon	SCONJ
ftr-462	534	24	by	by	ADP
ftr-462	534	25	unrelated	unrelated	ADJ
ftr-462	534	26	persons	person	NOUN
ftr-462	534	27	dealing	deal	VERB
ftr-462	534	28	at	at	ADP
ftr-462	534	29	arm	arm	NOUN
ftr-462	534	30	's	's	PART
ftr-462	534	31	length.66	length.66	NOUN
ftr-462	534	32	suppose	suppose	VERB
ftr-462	534	33	a	a	DET
ftr-462	534	34	legal	legal	ADJ
ftr-462	534	35	restriction	restriction	NOUN
ftr-462	534	36	makes	make	VERB
ftr-462	534	37	it	it	PRON
ftr-462	534	38	unlawful	unlawful	ADJ
ftr-462	534	39	for	for	SCONJ
ftr-462	534	40	a	a	DET
ftr-462	534	41	member	member	NOUN
ftr-462	534	42	of	of	ADP
ftr-462	534	43	a	a	DET
ftr-462	534	44	controlled	control	VERB
ftr-462	534	45	group	group	NOUN
ftr-462	534	46	of	of	ADP
ftr-462	534	47	taxpayers	taxpayer	NOUN
ftr-462	534	48	to	to	PART
ftr-462	534	49	realize	realize	VERB
ftr-462	534	50	the	the	DET
ftr-462	534	51	income	income	NOUN
ftr-462	534	52	that	that	PRON
ftr-462	534	53	the	the	DET
ftr-462	534	54	member	member	NOUN
ftr-462	534	55	would	would	AUX
ftr-462	534	56	have	have	AUX
ftr-462	534	57	had	have	VERB
ftr-462	534	58	if	if	SCONJ
ftr-462	534	59	it	it	PRON
ftr-462	534	60	dealt	deal	VERB
ftr-462	534	61	at	at	ADP
ftr-462	534	62	arm	arm	NOUN
ftr-462	534	63	's	's	PART
ftr-462	534	64	length	length	NOUN
ftr-462	534	65	with	with	ADP
ftr-462	534	66	an	an	DET
ftr-462	534	67	unrelated	unrelated	ADJ
ftr-462	534	68	person	person	NOUN
ftr-462	534	69	and	and	CCONJ
ftr-462	534	70	the	the	DET
ftr-462	534	71	legal	legal	ADJ
ftr-462	534	72	restriction	restriction	NOUN
ftr-462	534	73	did	do	AUX
ftr-462	534	74	not	not	PART
ftr-462	534	75	apply	apply	VERB
ftr-462	534	76	.	.	PUNCT
ftr-462	535	1	can	can	AUX
ftr-462	535	2	the	the	DET
ftr-462	535	3	irs	irs	PROPN
ftr-462	535	4	nevertheless	nevertheless	ADV
ftr-462	535	5	require	require	VERB
ftr-462	535	6	under	under	ADP
ftr-462	535	7	section	section	NOUN
ftr-462	535	8	482	482	NUM
ftr-462	535	9	that	that	SCONJ
ftr-462	535	10	the	the	DET
ftr-462	535	11	member	member	NOUN
ftr-462	535	12	recognize	recognize	VERB
ftr-462	535	13	the	the	DET
ftr-462	535	14	arm	arm	NOUN
ftr-462	535	15	's	's	PART
ftr-462	535	16	length	length	NOUN
ftr-462	535	17	amount	amount	NOUN
ftr-462	535	18	of	of	ADP
ftr-462	535	19	income	income	NOUN
ftr-462	535	20	?	?	PUNCT
ftr-462	536	1	this	this	DET
ftr-462	536	2	question	question	NOUN
ftr-462	536	3	was	be	AUX
ftr-462	536	4	first	first	ADV
ftr-462	536	5	presented	present	VERB
ftr-462	536	6	to	to	ADP
ftr-462	536	7	the	the	DET
ftr-462	536	8	courts	court	NOUN
ftr-462	536	9	in	in	ADP
ftr-462	536	10	the	the	DET
ftr-462	536	11	context	context	NOUN
ftr-462	536	12	of	of	ADP
ftr-462	536	13	a	a	DET
ftr-462	536	14	domestic	domestic	ADJ
ftr-462	536	15	legal	legal	ADJ
ftr-462	536	16	restriction	restriction	NOUN
ftr-462	536	17	.	.	PUNCT
ftr-462	537	1	in	in	ADP
ftr-462	537	2	the	the	DET
ftr-462	537	3	first	first	ADJ
ftr-462	537	4	security	security	NOUN
ftr-462	537	5	bank	bank	NOUN
ftr-462	537	6	case	case	NOUN
ftr-462	537	7	,	,	PUNCT
ftr-462	537	8	the	the	DET
ftr-462	537	9	supreme	supreme	PROPN
ftr-462	537	10	court	court	PROPN
ftr-462	537	11	barred	bar	VERB
ftr-462	537	12	the	the	DET
ftr-462	537	13	irs	irs	PROPN
ftr-462	537	14	from	from	ADP
ftr-462	537	15	allocating	allocate	VERB
ftr-462	537	16	insurance	insurance	NOUN
ftr-462	537	17	premiums	premium	NOUN
ftr-462	537	18	from	from	ADP
ftr-462	537	19	an	an	DET
ftr-462	537	20	insurance	insurance	NOUN
ftr-462	537	21	agency	agency	NOUN
ftr-462	537	22	to	to	ADP
ftr-462	537	23	its	its	PRON
ftr-462	537	24	bank	bank	NOUN
ftr-462	537	25	affiliate	affiliate	NOUN
ftr-462	537	26	because	because	SCONJ
ftr-462	537	27	the	the	DET
ftr-462	537	28	bank	bank	NOUN
ftr-462	537	29	was	be	AUX
ftr-462	537	30	precluded	preclude	VERB
ftr-462	537	31	under	under	ADP
ftr-462	537	32	the	the	DET
ftr-462	537	33	national	national	PROPN
ftr-462	537	34	bank	bank	PROPN
ftr-462	537	35	act	act	NOUN
ftr-462	537	36	from	from	ADP
ftr-462	537	37	serving	serve	VERB
ftr-462	537	38	as	as	ADP
ftr-462	537	39	an	an	DET
ftr-462	537	40	insurance	insurance	NOUN
ftr-462	537	41	agent.67	agent.67	ADV
ftr-462	537	42	more	more	ADV
ftr-462	537	43	recently	recently	ADV
ftr-462	537	44	,	,	PUNCT
ftr-462	537	45	the	the	DET
ftr-462	537	46	courts	court	NOUN
ftr-462	537	47	have	have	AUX
ftr-462	537	48	considered	consider	VERB
ftr-462	537	49	whether	whether	SCONJ
ftr-462	537	50	this	this	DET
ftr-462	537	51	principle	principle	NOUN
ftr-462	537	52	applies	apply	VERB
ftr-462	537	53	in	in	ADP
ftr-462	537	54	the	the	DET
ftr-462	537	55	context	context	NOUN
ftr-462	537	56	of	of	ADP
ftr-462	537	57	a	a	DET
ftr-462	537	58	foreign	foreign	ADJ
ftr-462	537	59	legal	legal	ADJ
ftr-462	537	60	restriction	restriction	NOUN
ftr-462	537	61	.	.	PUNCT
ftr-462	538	1	in	in	ADP
ftr-462	538	2	the	the	DET
ftr-462	538	3	procter	procter	PROPN
ftr-462	538	4	&	&	CCONJ
ftr-462	538	5	gamble	gamble	PROPN
ftr-462	538	6	case	case	NOUN
ftr-462	538	7	,	,	PUNCT
ftr-462	538	8	the	the	DET
ftr-462	538	9	taxpayer	taxpayer	NOUN
ftr-462	538	10	had	have	VERB
ftr-462	538	11	a	a	DET
ftr-462	538	12	spanish	spanish	ADJ
ftr-462	538	13	subsidiary	subsidiary	NOUN
ftr-462	538	14	that	that	PRON
ftr-462	538	15	,	,	PUNCT
ftr-462	538	16	under	under	ADP
ftr-462	538	17	the	the	DET
ftr-462	538	18	laws	law	NOUN
ftr-462	538	19	of	of	ADP
ftr-462	538	20	spain	spain	PROPN
ftr-462	538	21	,	,	PUNCT
ftr-462	538	22	was	be	AUX
ftr-462	538	23	precluded	preclude	VERB
ftr-462	538	24	from	from	ADP
ftr-462	538	25	paying	pay	VERB
ftr-462	538	26	royalties	royalty	NOUN
ftr-462	538	27	or	or	CCONJ
ftr-462	538	28	technical	technical	ADJ
ftr-462	538	29	assistance	assistance	NOUN
ftr-462	538	30	fees.68	fees.68	PROPN
ftr-462	538	31	both	both	CCONJ
ftr-462	538	32	the	the	DET
ftr-462	538	33	tax	tax	NOUN
ftr-462	538	34	court	court	NOUN
ftr-462	538	35	and	and	CCONJ
ftr-462	538	36	the	the	DET
ftr-462	538	37	sixth	sixth	ADJ
ftr-462	538	38	circuit	circuit	NOUN
ftr-462	538	39	rejected	reject	VERB
ftr-462	538	40	the	the	DET
ftr-462	538	41	government	government	NOUN
ftr-462	538	42	's	's	PART
ftr-462	538	43	argument	argument	NOUN
ftr-462	538	44	that	that	SCONJ
ftr-462	538	45	first	first	ADV
ftr-462	538	46	or	or	CCONJ
ftr-462	538	47	a	a	DET
ftr-462	538	48	tax	tax	NOUN
ftr-462	538	49	in	in	ADP
ftr-462	538	50	lieu	lieu	NOUN
ftr-462	538	51	of	of	ADP
ftr-462	538	52	a	a	DET
ftr-462	538	53	tax	tax	NOUN
ftr-462	538	54	on	on	ADP
ftr-462	538	55	income	income	NOUN
ftr-462	538	56	.	.	PUNCT
ftr-462	539	1	but	but	CCONJ
ftr-462	539	2	when	when	SCONJ
ftr-462	539	3	the	the	DET
ftr-462	539	4	policy	policy	NOUN
ftr-462	539	5	reasons	reason	NOUN
ftr-462	539	6	for	for	ADP
ftr-462	539	7	restricting	restrict	VERB
ftr-462	539	8	the	the	DET
ftr-462	539	9	credit	credit	NOUN
ftr-462	539	10	to	to	ADP
ftr-462	539	11	foreign	foreign	ADJ
ftr-462	539	12	taxes	taxis	NOUN
ftr-462	539	13	are	be	AUX
ftr-462	539	14	so	so	ADV
ftr-462	539	15	clear	clear	ADJ
ftr-462	539	16	,	,	PUNCT
ftr-462	539	17	and	and	CCONJ
ftr-462	539	18	there	there	PRON
ftr-462	539	19	are	be	VERB
ftr-462	539	20	such	such	ADJ
ftr-462	539	21	meager	meager	ADJ
ftr-462	539	22	principled	principled	ADJ
ftr-462	539	23	objections	objection	NOUN
ftr-462	539	24	to	to	ADP
ftr-462	539	25	the	the	DET
ftr-462	539	26	present	present	ADJ
ftr-462	539	27	method	method	NOUN
ftr-462	539	28	of	of	ADP
ftr-462	539	29	achieving	achieve	VERB
ftr-462	539	30	this	this	DET
ftr-462	539	31	restriction	restriction	NOUN
ftr-462	539	32	,	,	PUNCT
ftr-462	539	33	such	such	ADJ
ftr-462	539	34	problems	problem	NOUN
ftr-462	539	35	should	should	AUX
ftr-462	539	36	be	be	AUX
ftr-462	539	37	solved	solve	VERB
ftr-462	539	38	by	by	ADP
ftr-462	539	39	refining	refine	VERB
ftr-462	539	40	the	the	DET
ftr-462	539	41	definition	definition	NOUN
ftr-462	539	42	,	,	PUNCT
ftr-462	539	43	not	not	PART
ftr-462	539	44	by	by	ADP
ftr-462	539	45	the	the	DET
ftr-462	539	46	curious	curious	ADJ
ftr-462	539	47	expedient	expedient	NOUN
ftr-462	539	48	of	of	ADP
ftr-462	539	49	throwing	throw	VERB
ftr-462	539	50	up	up	ADP
ftr-462	539	51	our	our	PRON
ftr-462	539	52	hands	hand	NOUN
ftr-462	539	53	and	and	CCONJ
ftr-462	539	54	abandoning	abandon	VERB
ftr-462	539	55	the	the	DET
ftr-462	539	56	restriction	restriction	NOUN
ftr-462	539	57	altogether	altogether	ADV
ftr-462	539	58	.	.	PUNCT
ftr-462	540	1	65	65	NUM
ftr-462	540	2	.	.	PUNCT
ftr-462	540	3	section	section	NOUN
ftr-462	540	4	482	482	NUM
ftr-462	540	5	provides	provide	VERB
ftr-462	540	6	,	,	PUNCT
ftr-462	540	7	in	in	ADP
ftr-462	540	8	pertinent	pertinent	ADJ
ftr-462	540	9	part	part	NOUN
ftr-462	540	10	:	:	PUNCT
ftr-462	540	11	in	in	ADP
ftr-462	540	12	any	any	DET
ftr-462	540	13	case	case	NOUN
ftr-462	540	14	of	of	ADP
ftr-462	540	15	two	two	NUM
ftr-462	540	16	or	or	CCONJ
ftr-462	540	17	more	more	ADJ
ftr-462	540	18	organizations	organization	NOUN
ftr-462	540	19	,	,	PUNCT
ftr-462	540	20	trades	trade	NOUN
ftr-462	540	21	,	,	PUNCT
ftr-462	540	22	or	or	CCONJ
ftr-462	540	23	businesses	business	NOUN
ftr-462	540	24	(	(	PUNCT
ftr-462	540	25	whether	whether	SCONJ
ftr-462	540	26	or	or	CCONJ
ftr-462	540	27	not	not	PART
ftr-462	540	28	incorporated	incorporate	VERB
ftr-462	540	29	,	,	PUNCT
ftr-462	540	30	whether	whether	SCONJ
ftr-462	540	31	or	or	CCONJ
ftr-462	540	32	not	not	PART
ftr-462	540	33	organized	organize	VERB
ftr-462	540	34	in	in	ADP
ftr-462	540	35	the	the	DET
ftr-462	540	36	united	united	PROPN
ftr-462	540	37	states	states	PROPN
ftr-462	540	38	,	,	PUNCT
ftr-462	540	39	and	and	CCONJ
ftr-462	540	40	whether	whether	SCONJ
ftr-462	540	41	or	or	CCONJ
ftr-462	540	42	not	not	PART
ftr-462	540	43	affiliated	affiliate	VERB
ftr-462	540	44	)	)	PUNCT
ftr-462	540	45	owned	own	VERB
ftr-462	540	46	or	or	CCONJ
ftr-462	540	47	controlled	control	VERB
ftr-462	540	48	directly	directly	ADV
ftr-462	540	49	or	or	CCONJ
ftr-462	540	50	indirectly	indirectly	ADV
ftr-462	540	51	by	by	ADP
ftr-462	540	52	the	the	DET
ftr-462	540	53	same	same	ADJ
ftr-462	540	54	interests	interest	NOUN
ftr-462	540	55	,	,	PUNCT
ftr-462	540	56	the	the	DET
ftr-462	540	57	secretary	secretary	NOUN
ftr-462	540	58	may	may	AUX
ftr-462	540	59	distribute	distribute	VERB
ftr-462	540	60	,	,	PUNCT
ftr-462	540	61	apportion	apportion	NOUN
ftr-462	540	62	,	,	PUNCT
ftr-462	540	63	or	or	CCONJ
ftr-462	540	64	allocate	allocate	VERB
ftr-462	540	65	gross	gross	ADJ
ftr-462	540	66	income	income	NOUN
ftr-462	540	67	,	,	PUNCT
ftr-462	540	68	deductions	deduction	NOUN
ftr-462	540	69	,	,	PUNCT
ftr-462	540	70	credits	credit	NOUN
ftr-462	540	71	,	,	PUNCT
ftr-462	540	72	or	or	CCONJ
ftr-462	540	73	allowances	allowance	NOUN
ftr-462	540	74	between	between	ADP
ftr-462	540	75	or	or	CCONJ
ftr-462	540	76	among	among	ADP
ftr-462	540	77	such	such	ADJ
ftr-462	540	78	organizations	organization	NOUN
ftr-462	540	79	,	,	PUNCT
ftr-462	540	80	trades	trade	NOUN
ftr-462	540	81	,	,	PUNCT
ftr-462	540	82	or	or	CCONJ
ftr-462	540	83	businesses	business	NOUN
ftr-462	540	84	,	,	PUNCT
ftr-462	540	85	if	if	SCONJ
ftr-462	540	86	he	he	PRON
ftr-462	540	87	determines	determine	VERB
ftr-462	540	88	that	that	SCONJ
ftr-462	540	89	such	such	ADJ
ftr-462	540	90	distribution	distribution	NOUN
ftr-462	540	91	,	,	PUNCT
ftr-462	540	92	apportionment	apportionment	ADJ
ftr-462	540	93	,	,	PUNCT
ftr-462	540	94	or	or	CCONJ
ftr-462	540	95	allocation	allocation	NOUN
ftr-462	540	96	is	be	AUX
ftr-462	540	97	necessary	necessary	ADJ
ftr-462	540	98	in	in	ADP
ftr-462	540	99	order	order	NOUN
ftr-462	540	100	to	to	PART
ftr-462	540	101	prevent	prevent	VERB
ftr-462	540	102	evasion	evasion	NOUN
ftr-462	540	103	of	of	ADP
ftr-462	540	104	taxes	taxis	NOUN
ftr-462	540	105	or	or	CCONJ
ftr-462	540	106	clearly	clearly	ADV
ftr-462	540	107	to	to	PART
ftr-462	540	108	reflect	reflect	VERB
ftr-462	540	109	the	the	DET
ftr-462	540	110	income	income	NOUN
ftr-462	540	111	of	of	ADP
ftr-462	540	112	any	any	PRON
ftr-462	540	113	of	of	ADP
ftr-462	540	114	such	such	ADJ
ftr-462	540	115	organizations	organization	NOUN
ftr-462	540	116	,	,	PUNCT
ftr-462	540	117	trades	trade	NOUN
ftr-462	540	118	,	,	PUNCT
ftr-462	540	119	or	or	CCONJ
ftr-462	540	120	businesses	business	NOUN
ftr-462	540	121	.	.	PUNCT
ftr-462	541	1	66	66	NUM
ftr-462	541	2	.	.	PUNCT
ftr-462	542	1	see	see	VERB
ftr-462	542	2	regs	reg	NOUN
ftr-462	542	3	.	.	PUNCT
ftr-462	543	1	§	§	PROPN
ftr-462	543	2	1a82	1a82	NOUN
ftr-462	543	3	-	-	NUM
ftr-462	543	4	1(a)(1	1(a)(1	NUM
ftr-462	543	5	)	)	PUNCT
ftr-462	543	6	.	.	PUNCT
ftr-462	544	1	67	67	NUM
ftr-462	544	2	.	.	PUNCT
ftr-462	545	1	commissioner	commissioner	PROPN
ftr-462	545	2	v.	v.	ADP
ftr-462	545	3	first	first	PROPN
ftr-462	545	4	security	security	PROPN
ftr-462	545	5	bank	bank	NOUN
ftr-462	545	6	,	,	PUNCT
ftr-462	545	7	405	405	NUM
ftr-462	545	8	u.s	u.s	PROPN
ftr-462	545	9	.	.	PROPN
ftr-462	545	10	394	394	NUM
ftr-462	545	11	(	(	PUNCT
ftr-462	545	12	1972	1972	NUM
ftr-462	545	13	)	)	PUNCT
ftr-462	545	14	.	.	PUNCT
ftr-462	546	1	see	see	VERB
ftr-462	546	2	tower	tower	NOUN
ftr-462	546	3	loan	loan	PROPN
ftr-462	546	4	v.	v.	PROPN
ftr-462	546	5	commissioner	commissioner	NOUN
ftr-462	546	6	,	,	PUNCT
ftr-462	546	7	71	71	NUM
ftr-462	546	8	t.c	t.c	PROPN
ftr-462	546	9	.	.	PROPN
ftr-462	546	10	memo	memo	NOUN
ftr-462	546	11	(	(	PUNCT
ftr-462	546	12	cch	cch	NOUN
ftr-462	546	13	)	)	PUNCT
ftr-462	546	14	2581	2581	NUM
ftr-462	546	15	,	,	PUNCT
ftr-462	546	16	t.c	t.c	PROPN
ftr-462	546	17	.	.	PROPN
ftr-462	546	18	memo	memo	NOUN
ftr-462	546	19	(	(	PUNCT
ftr-462	546	20	ria	ria	PROPN
ftr-462	546	21	)	)	PUNCT
ftr-462	546	22	1	1	NUM
ftr-462	546	23	96.152	96.152	NUM
ftr-462	546	24	(	(	PUNCT
ftr-462	546	25	1996	1996	NUM
ftr-462	546	26	)	)	PUNCT
ftr-462	546	27	(	(	PUNCT
ftr-462	546	28	following	follow	VERB
ftr-462	546	29	first	first	ADJ
ftr-462	546	30	security	security	NOUN
ftr-462	546	31	in	in	ADP
ftr-462	546	32	case	case	NOUN
ftr-462	546	33	involving	involve	VERB
ftr-462	546	34	credit	credit	NOUN
ftr-462	546	35	life	life	NOUN
ftr-462	546	36	insurance	insurance	NOUN
ftr-462	546	37	premiums	premium	NOUN
ftr-462	546	38	paid	pay	VERB
ftr-462	546	39	to	to	ADP
ftr-462	546	40	insurance	insurance	NOUN
ftr-462	546	41	subsidiary	subsidiary	NOUN
ftr-462	546	42	of	of	ADP
ftr-462	546	43	consumer	consumer	NOUN
ftr-462	546	44	loan	loan	NOUN
ftr-462	546	45	company	company	NOUN
ftr-462	546	46	that	that	PRON
ftr-462	546	47	was	be	AUX
ftr-462	546	48	barred	bar	VERB
ftr-462	546	49	by	by	ADP
ftr-462	546	50	state	state	NOUN
ftr-462	546	51	law	law	NOUN
ftr-462	546	52	from	from	ADP
ftr-462	546	53	receiving	receive	VERB
ftr-462	546	54	such	such	ADJ
ftr-462	546	55	premiums	premium	NOUN
ftr-462	546	56	)	)	PUNCT
ftr-462	546	57	.	.	PUNCT
ftr-462	547	1	68	68	NUM
ftr-462	547	2	.	.	PUNCT
ftr-462	548	1	procter	procter	PROPN
ftr-462	548	2	&	&	CCONJ
ftr-462	548	3	gamble	gamble	PROPN
ftr-462	548	4	co.	co.	PROPN
ftr-462	548	5	v.	v.	ADP
ftr-462	548	6	commissioner	commissioner	PROPN
ftr-462	548	7	,	,	PUNCT
ftr-462	548	8	95	95	NUM
ftr-462	548	9	t.c	t.c	PROPN
ftr-462	548	10	.	.	PROPN
ftr-462	548	11	323	323	NUM
ftr-462	548	12	.	.	X
ftr-462	549	1	325	325	NUM
ftr-462	549	2	(	(	PUNCT
ftr-462	549	3	1990	1990	NUM
ftr-462	549	4	)	)	PUNCT
ftr-462	549	5	.	.	PUNCT
ftr-462	550	1	aft'd	aft'd	PROPN
ftr-462	550	2	,	,	PUNCT
ftr-462	550	3	961	961	NUM
ftr-462	550	4	f.2d	f.2d	NUM
ftr-462	550	5	1255	1255	NUM
ftr-462	550	6	(	(	PUNCT
ftr-462	550	7	6th	6th	ADJ
ftr-462	550	8	cir	cir	NOUN
ftr-462	550	9	.	.	PROPN
ftr-462	550	10	1992	1992	NUM
ftr-462	550	11	)	)	PUNCT
ftr-462	550	12	.	.	PUNCT
ftr-462	551	1	19961	19961	NUM
ftr-462	551	2	florida	florida	PROPN
ftr-462	551	3	tax	tax	NOUN
ftr-462	551	4	review	review	NOUN
ftr-462	551	5	security	security	NOUN
ftr-462	551	6	could	could	AUX
ftr-462	551	7	be	be	AUX
ftr-462	551	8	distinguished	distinguish	VERB
ftr-462	551	9	because	because	SCONJ
ftr-462	551	10	it	it	PRON
ftr-462	551	11	involved	involve	VERB
ftr-462	551	12	a	a	DET
ftr-462	551	13	domestic	domestic	ADJ
ftr-462	551	14	,	,	PUNCT
ftr-462	551	15	not	not	PART
ftr-462	551	16	a	a	DET
ftr-462	551	17	foreign	foreign	ADJ
ftr-462	551	18	statute	statute	NOUN
ftr-462	551	19	.	.	PUNCT
ftr-462	552	1	they	they	PRON
ftr-462	552	2	reasoned	reason	VERB
ftr-462	552	3	that	that	SCONJ
ftr-462	552	4	section	section	NOUN
ftr-462	552	5	482	482	NUM
ftr-462	552	6	allows	allow	VERB
ftr-462	552	7	the	the	DET
ftr-462	552	8	irs	irs	PROPN
ftr-462	552	9	to	to	PART
ftr-462	552	10	reallocate	reallocate	VERB
ftr-462	552	11	income	income	NOUN
ftr-462	552	12	where	where	SCONJ
ftr-462	552	13	the	the	DET
ftr-462	552	14	taxpayer	taxpayer	NOUN
ftr-462	552	15	's	's	PART
ftr-462	552	16	income	income	NOUN
ftr-462	552	17	is	be	AUX
ftr-462	552	18	distorted	distort	VERB
ftr-462	552	19	by	by	ADP
ftr-462	552	20	virtue	virtue	NOUN
ftr-462	552	21	of	of	ADP
ftr-462	552	22	the	the	DET
ftr-462	552	23	fact	fact	NOUN
ftr-462	552	24	that	that	SCONJ
ftr-462	552	25	it	it	PRON
ftr-462	552	26	is	be	AUX
ftr-462	552	27	a	a	DET
ftr-462	552	28	member	member	NOUN
ftr-462	552	29	of	of	ADP
ftr-462	552	30	a	a	DET
ftr-462	552	31	controlled	control	VERB
ftr-462	552	32	group	group	NOUN
ftr-462	552	33	.	.	PUNCT
ftr-462	553	1	where	where	SCONJ
ftr-462	553	2	the	the	DET
ftr-462	553	3	distortion	distortion	NOUN
ftr-462	553	4	arises	arise	VERB
ftr-462	553	5	from	from	ADP
ftr-462	553	6	(	(	PUNCT
ftr-462	553	7	or	or	CCONJ
ftr-462	553	8	can	can	AUX
ftr-462	553	9	not	not	PART
ftr-462	553	10	be	be	AUX
ftr-462	553	11	corrected	correct	VERB
ftr-462	553	12	because	because	SCONJ
ftr-462	553	13	of	of	ADP
ftr-462	553	14	)	)	PUNCT
ftr-462	553	15	a	a	DET
ftr-462	553	16	governmental	governmental	ADJ
ftr-462	553	17	restriction	restriction	NOUN
ftr-462	553	18	,	,	PUNCT
ftr-462	553	19	reallocation	reallocation	NOUN
ftr-462	553	20	is	be	AUX
ftr-462	553	21	inappropriate	inappropriate	ADJ
ftr-462	553	22	,	,	PUNCT
ftr-462	553	23	whether	whether	SCONJ
ftr-462	553	24	the	the	DET
ftr-462	553	25	restriction	restriction	NOUN
ftr-462	553	26	is	be	AUX
ftr-462	553	27	contained	contain	VERB
ftr-462	553	28	in	in	ADP
ftr-462	553	29	foreign	foreign	ADJ
ftr-462	553	30	law	law	NOUN
ftr-462	553	31	or	or	CCONJ
ftr-462	553	32	domestic	domestic	ADJ
ftr-462	553	33	law.69	law.69	NOUN
ftr-462	553	34	in	in	ADP
ftr-462	553	35	the	the	DET
ftr-462	553	36	tax	tax	NOUN
ftr-462	553	37	court	court	NOUN
ftr-462	553	38	,	,	PUNCT
ftr-462	553	39	the	the	DET
ftr-462	553	40	irs	irs	PROPN
ftr-462	553	41	moved	move	VERB
ftr-462	553	42	for	for	ADP
ftr-462	553	43	reconsideration	reconsideration	NOUN
ftr-462	553	44	of	of	ADP
ftr-462	553	45	the	the	DET
ftr-462	553	46	procter	procter	PROPN
ftr-462	553	47	&	&	CCONJ
ftr-462	553	48	gamble	gamble	ADJ
ftr-462	553	49	decision	decision	NOUN
ftr-462	553	50	,	,	PUNCT
ftr-462	553	51	citing	cite	VERB
ftr-462	553	52	goodyear	goodyear	NOUN
ftr-462	553	53	for	for	ADP
ftr-462	553	54	the	the	DET
ftr-462	553	55	proposition	proposition	NOUN
ftr-462	553	56	that	that	SCONJ
ftr-462	553	57	"	"	PUNCT
ftr-462	553	58	tax	tax	NOUN
ftr-462	553	59	provisions	provision	NOUN
ftr-462	553	60	should	should	AUX
ftr-462	553	61	generally	generally	ADV
ftr-462	553	62	be	be	AUX
ftr-462	553	63	read	read	VERB
ftr-462	553	64	to	to	PART
ftr-462	553	65	incorporate	incorporate	VERB
ftr-462	553	66	domestic	domestic	ADJ
ftr-462	553	67	tax	tax	NOUN
ftr-462	553	68	concepts	concept	NOUN
ftr-462	553	69	absent	absent	VERB
ftr-462	553	70	a	a	DET
ftr-462	553	71	clear	clear	ADJ
ftr-462	553	72	congressional	congressional	ADJ
ftr-462	553	73	expression	expression	NOUN
ftr-462	553	74	that	that	PRON
ftr-462	553	75	foreign	foreign	ADJ
ftr-462	553	76	concepts	concept	NOUN
ftr-462	553	77	control	control	VERB
ftr-462	553	78	.	.	PUNCT
ftr-462	554	1	"70	"70	VERB
ftr-462	554	2	in	in	ADP
ftr-462	554	3	ruling	rule	VERB
ftr-462	554	4	on	on	ADP
ftr-462	554	5	the	the	DET
ftr-462	554	6	motion	motion	NOUN
ftr-462	554	7	,	,	PUNCT
ftr-462	554	8	the	the	DET
ftr-462	554	9	tax	tax	NOUN
ftr-462	554	10	court	court	NOUN
ftr-462	554	11	,	,	PUNCT
ftr-462	554	12	although	although	SCONJ
ftr-462	554	13	not	not	PART
ftr-462	554	14	expressly	expressly	ADV
ftr-462	554	15	relying	rely	VERB
ftr-462	554	16	on	on	ADP
ftr-462	554	17	the	the	DET
ftr-462	554	18	interpretive	interpretive	ADJ
ftr-462	554	19	/	/	SYM
ftr-462	554	20	factual	factual	ADJ
ftr-462	554	21	distinction	distinction	NOUN
ftr-462	554	22	advocated	advocate	VERB
ftr-462	554	23	here	here	ADV
ftr-462	554	24	,	,	PUNCT
ftr-462	554	25	made	make	VERB
ftr-462	554	26	precisely	precisely	ADV
ftr-462	554	27	that	that	DET
ftr-462	554	28	distinction	distinction	NOUN
ftr-462	554	29	in	in	ADP
ftr-462	554	30	substance	substance	NOUN
ftr-462	554	31	,	,	PUNCT
ftr-462	554	32	responding	respond	VERB
ftr-462	554	33	that	that	SCONJ
ftr-462	554	34	its	its	PRON
ftr-462	554	35	ruling	ruling	NOUN
ftr-462	554	36	was	be	AUX
ftr-462	554	37	premised	premise	VERB
ftr-462	554	38	upon	upon	SCONJ
ftr-462	554	39	a	a	DET
ftr-462	554	40	u.s	u.s	PROPN
ftr-462	554	41	.	.	PROPN
ftr-462	554	42	tax	tax	NOUN
ftr-462	554	43	concept	concept	NOUN
ftr-462	554	44	(	(	PUNCT
ftr-462	554	45	reallocation	reallocation	NOUN
ftr-462	554	46	is	be	AUX
ftr-462	554	47	inappropriate	inappropriate	ADJ
ftr-462	554	48	when	when	SCONJ
ftr-462	554	49	receipt	receipt	NOUN
ftr-462	554	50	of	of	ADP
ftr-462	554	51	the	the	DET
ftr-462	554	52	income	income	NOUN
ftr-462	554	53	at	at	ADP
ftr-462	554	54	issue	issue	NOUN
ftr-462	554	55	is	be	AUX
ftr-462	554	56	prohibited	prohibit	VERB
ftr-462	554	57	by	by	ADP
ftr-462	554	58	law	law	NOUN
ftr-462	554	59	)	)	PUNCT
ftr-462	554	60	that	that	PRON
ftr-462	554	61	made	make	VERB
ftr-462	554	62	relevant	relevant	ADJ
ftr-462	554	63	the	the	DET
ftr-462	554	64	fact	fact	NOUN
ftr-462	554	65	of	of	ADP
ftr-462	554	66	the	the	DET
ftr-462	554	67	foreign	foreign	ADJ
ftr-462	554	68	legal	legal	ADJ
ftr-462	554	69	restriction.7	restriction.7	NOUN
ftr-462	554	70	the	the	DET
ftr-462	554	71	use	use	NOUN
ftr-462	554	72	of	of	ADP
ftr-462	554	73	foreign	foreign	ADJ
ftr-462	554	74	law	law	NOUN
ftr-462	554	75	as	as	ADP
ftr-462	554	76	a	a	DET
ftr-462	554	77	fact	fact	NOUN
ftr-462	554	78	was	be	AUX
ftr-462	554	79	perfectly	perfectly	ADV
ftr-462	554	80	acceptable	acceptable	ADJ
ftr-462	554	81	to	to	ADP
ftr-462	554	82	the	the	DET
ftr-462	554	83	court	court	NOUN
ftr-462	554	84	,	,	PUNCT
ftr-462	554	85	as	as	ADV
ftr-462	554	86	long	long	ADV
ftr-462	554	87	as	as	SCONJ
ftr-462	554	88	the	the	DET
ftr-462	554	89	court	court	NOUN
ftr-462	554	90	used	use	VERB
ftr-462	554	91	a	a	DET
ftr-462	554	92	u.s	u.s	PROPN
ftr-462	554	93	.	.	PROPN
ftr-462	554	94	rule	rule	NOUN
ftr-462	554	95	of	of	ADP
ftr-462	554	96	decision	decision	NOUN
ftr-462	554	97	.	.	PUNCT
ftr-462	555	1	the	the	DET
ftr-462	555	2	irs	irs	PROPN
ftr-462	555	3	mounted	mount	VERB
ftr-462	555	4	a	a	DET
ftr-462	555	5	strenuous	strenuous	ADJ
ftr-462	555	6	attack	attack	NOUN
ftr-462	555	7	on	on	ADP
ftr-462	555	8	this	this	DET
ftr-462	555	9	line	line	NOUN
ftr-462	555	10	of	of	ADP
ftr-462	555	11	authority	authority	NOUN
ftr-462	555	12	in	in	ADP
ftr-462	555	13	one	one	NUM
ftr-462	555	14	of	of	ADP
ftr-462	555	15	the	the	DET
ftr-462	555	16	largest	large	ADJ
ftr-462	555	17	cases	case	NOUN
ftr-462	555	18	ever	ever	ADV
ftr-462	555	19	to	to	PART
ftr-462	555	20	come	come	VERB
ftr-462	555	21	before	before	ADP
ftr-462	555	22	the	the	DET
ftr-462	555	23	tax	tax	NOUN
ftr-462	555	24	court	court	NOUN
ftr-462	555	25	,	,	PUNCT
ftr-462	555	26	the	the	DET
ftr-462	555	27	exxon	exxon	PROPN
ftr-462	555	28	case,72	case,72	PROPN
ftr-462	555	29	which	which	PRON
ftr-462	555	30	dealt	deal	VERB
ftr-462	555	31	with	with	ADP
ftr-462	555	32	a	a	DET
ftr-462	555	33	saudi	saudi	ADJ
ftr-462	555	34	government	government	NOUN
ftr-462	555	35	-	-	PUNCT
ftr-462	555	36	mandated	mandate	VERB
ftr-462	555	37	reduction	reduction	NOUN
ftr-462	555	38	in	in	ADP
ftr-462	555	39	crude	crude	ADJ
ftr-462	555	40	oil	oil	NOUN
ftr-462	555	41	prices	price	NOUN
ftr-462	555	42	paid	pay	VERB
ftr-462	555	43	by	by	ADP
ftr-462	555	44	exxon	exxon	PROPN
ftr-462	555	45	,	,	PUNCT
ftr-462	555	46	chevron	chevron	PROPN
ftr-462	555	47	,	,	PUNCT
ftr-462	555	48	texaco	texaco	PROPN
ftr-462	555	49	,	,	PUNCT
ftr-462	555	50	and	and	CCONJ
ftr-462	555	51	mobil	mobil	NOUN
ftr-462	555	52	for	for	ADP
ftr-462	555	53	saudi	saudi	PROPN
ftr-462	555	54	oil.73	oil.73	NOUN
ftr-462	555	55	in	in	ADP
ftr-462	555	56	brief	brief	ADJ
ftr-462	555	57	,	,	PUNCT
ftr-462	555	58	these	these	DET
ftr-462	555	59	four	four	NUM
ftr-462	555	60	american	american	ADJ
ftr-462	555	61	companies	company	NOUN
ftr-462	555	62	,	,	PUNCT
ftr-462	555	63	through	through	ADP
ftr-462	555	64	foreign	foreign	ADJ
ftr-462	555	65	affiliates	affiliate	NOUN
ftr-462	555	66	(	(	PUNCT
ftr-462	555	67	offtakers	offtaker	NOUN
ftr-462	555	68	)	)	PUNCT
ftr-462	555	69	,	,	PUNCT
ftr-462	555	70	acquired	acquire	VERB
ftr-462	555	71	significant	significant	ADJ
ftr-462	555	72	amounts	amount	NOUN
ftr-462	555	73	of	of	ADP
ftr-462	555	74	crude	crude	ADJ
ftr-462	555	75	oil	oil	NOUN
ftr-462	555	76	from	from	ADP
ftr-462	555	77	saudi	saudi	PROPN
ftr-462	555	78	arabia	arabia	PROPN
ftr-462	555	79	at	at	ADP
ftr-462	555	80	prices	price	NOUN
ftr-462	555	81	below	below	ADP
ftr-462	555	82	the	the	DET
ftr-462	555	83	market	market	NOUN
ftr-462	555	84	prices	price	NOUN
ftr-462	555	85	charged	charge	VERB
ftr-462	555	86	by	by	ADP
ftr-462	555	87	other	other	ADJ
ftr-462	555	88	oil	oil	NOUN
ftr-462	555	89	producing	produce	VERB
ftr-462	555	90	nations.74	nations.74	ADJ
ftr-462	555	91	the	the	DET
ftr-462	555	92	saudi	saudi	ADJ
ftr-462	555	93	government	government	NOUN
ftr-462	555	94	wanted	want	VERB
ftr-462	555	95	the	the	DET
ftr-462	555	96	benefit	benefit	NOUN
ftr-462	555	97	of	of	ADP
ftr-462	555	98	these	these	DET
ftr-462	555	99	lower	low	ADJ
ftr-462	555	100	prices	price	NOUN
ftr-462	555	101	(	(	PUNCT
ftr-462	555	102	the	the	DET
ftr-462	555	103	aramco	aramco	PROPN
ftr-462	555	104	advantage	advantage	NOUN
ftr-462	555	105	)	)	PUNCT
ftr-462	555	106	to	to	PART
ftr-462	555	107	be	be	AUX
ftr-462	555	108	passed	pass	VERB
ftr-462	555	109	on	on	ADP
ftr-462	555	110	to	to	ADP
ftr-462	555	111	consumers	consumer	NOUN
ftr-462	555	112	.	.	PUNCT
ftr-462	556	1	it	it	PRON
ftr-462	556	2	attempted	attempt	VERB
ftr-462	556	3	to	to	PART
ftr-462	556	4	do	do	VERB
ftr-462	556	5	so	so	ADV
ftr-462	556	6	by	by	ADP
ftr-462	556	7	requiring	require	VERB
ftr-462	556	8	the	the	DET
ftr-462	556	9	offtakers	offtaker	NOUN
ftr-462	556	10	to	to	PART
ftr-462	556	11	sell	sell	VERB
ftr-462	556	12	the	the	DET
ftr-462	556	13	crude	crude	NOUN
ftr-462	556	14	to	to	ADP
ftr-462	556	15	refineries	refinery	NOUN
ftr-462	556	16	at	at	ADP
ftr-462	556	17	a	a	DET
ftr-462	556	18	low	low	ADJ
ftr-462	556	19	price	price	NOUN
ftr-462	556	20	reflecting	reflect	VERB
ftr-462	556	21	the	the	DET
ftr-462	556	22	saudi	saudi	ADJ
ftr-462	556	23	discount	discount	NOUN
ftr-462	556	24	.	.	PUNCT
ftr-462	557	1	the	the	DET
ftr-462	557	2	69	69	NUM
ftr-462	557	3	.	.	PUNCT
ftr-462	558	1	95	95	NUM
ftr-462	558	2	t.c	t.c	PROPN
ftr-462	558	3	.	.	PUNCT
ftr-462	559	1	at	at	ADP
ftr-462	559	2	339	339	NUM
ftr-462	559	3	;	;	PUNCT
ftr-462	559	4	961	961	NUM
ftr-462	559	5	f.2d	f.2d	NOUN
ftr-462	559	6	at	at	ADP
ftr-462	559	7	1259	1259	NUM
ftr-462	559	8	-	-	SYM
ftr-462	559	9	60	60	NUM
ftr-462	559	10	.	.	PUNCT
ftr-462	560	1	70	70	NUM
ftr-462	560	2	.	.	PUNCT
ftr-462	561	1	procter	procter	PROPN
ftr-462	561	2	&	&	CCONJ
ftr-462	561	3	gamble	gamble	PROPN
ftr-462	561	4	co.	co.	PROPN
ftr-462	561	5	v.	v.	ADP
ftr-462	561	6	commissioner	commissioner	PROPN
ftr-462	561	7	,	,	PUNCT
ftr-462	561	8	60	60	NUM
ftr-462	561	9	t.c	t.c	PROPN
ftr-462	561	10	.	.	PROPN
ftr-462	561	11	memo	memo	NOUN
ftr-462	561	12	(	(	PUNCT
ftr-462	561	13	cch	cch	NOUN
ftr-462	561	14	)	)	PUNCT
ftr-462	561	15	1463	1463	NUM
ftr-462	561	16	,	,	PUNCT
ftr-462	561	17	1466	1466	NUM
ftr-462	561	18	,	,	PUNCT
ftr-462	561	19	t.c	t.c	PROPN
ftr-462	561	20	.	.	PROPN
ftr-462	561	21	memo	memo	NOUN
ftr-462	561	22	(	(	PUNCT
ftr-462	561	23	p	p	NOUN
ftr-462	561	24	-	-	PUNCT
ftr-462	561	25	h	h	NOUN
ftr-462	561	26	)	)	PUNCT
ftr-462	561	27	90,638	90,638	NUM
ftr-462	561	28	,	,	PUNCT
ftr-462	561	29	at	at	ADP
ftr-462	561	30	3114	3114	NUM
ftr-462	561	31	-	-	SYM
ftr-462	561	32	90	90	NUM
ftr-462	561	33	(	(	PUNCT
ftr-462	561	34	1990	1990	NUM
ftr-462	561	35	)	)	PUNCT
ftr-462	561	36	,	,	PUNCT
ftr-462	561	37	aff'd	aff'd	NOUN
ftr-462	561	38	,	,	PUNCT
ftr-462	561	39	961	961	NUM
ftr-462	561	40	f2d	f2d	NOUN
ftr-462	561	41	1255	1255	NUM
ftr-462	561	42	(	(	PUNCT
ftr-462	561	43	6th	6th	ADJ
ftr-462	561	44	cir	cir	NOUN
ftr-462	561	45	.	.	PROPN
ftr-462	561	46	1992	1992	NUM
ftr-462	561	47	)	)	PUNCT
ftr-462	561	48	.	.	PUNCT
ftr-462	562	1	71	71	NUM
ftr-462	562	2	.	.	PUNCT
ftr-462	563	1	i	i	PRON
ftr-462	563	2	d.	d.	PROPN
ftr-462	563	3	72	72	NUM
ftr-462	563	4	.	.	PUNCT
ftr-462	564	1	exxon	exxon	PROPN
ftr-462	564	2	corp	corp	PROPN
ftr-462	564	3	.	.	PROPN
ftr-462	564	4	v.	v.	PROPN
ftr-462	564	5	commissioner	commissioner	PROPN
ftr-462	564	6	,	,	PUNCT
ftr-462	564	7	66	66	NUM
ftr-462	564	8	t.c	t.c	PROPN
ftr-462	564	9	.	.	PROPN
ftr-462	564	10	memo	memo	NOUN
ftr-462	564	11	(	(	PUNCT
ftr-462	564	12	cch	cch	NOUN
ftr-462	564	13	)	)	PUNCT
ftr-462	564	14	1707	1707	NUM
ftr-462	564	15	,	,	PUNCT
ftr-462	564	16	t.c	t.c	PROPN
ftr-462	564	17	.	.	PROPN
ftr-462	564	18	memo	memo	NOUN
ftr-462	564	19	(	(	PUNCT
ftr-462	564	20	ria	ria	PROPN
ftr-462	564	21	)	)	PUNCT
ftr-462	564	22	93,616	93,616	NUM
ftr-462	564	23	(	(	PUNCT
ftr-462	564	24	1993	1993	NUM
ftr-462	564	25	)	)	PUNCT
ftr-462	564	26	.	.	PUNCT
ftr-462	565	1	these	these	DET
ftr-462	565	2	consolidated	consolidated	ADJ
ftr-462	565	3	cases	case	NOUN
ftr-462	565	4	were	be	AUX
ftr-462	565	5	believed	believe	VERB
ftr-462	565	6	to	to	PART
ftr-462	565	7	involve	involve	VERB
ftr-462	565	8	a	a	DET
ftr-462	565	9	deficiency	deficiency	NOUN
ftr-462	565	10	exceeding	exceed	VERB
ftr-462	565	11	$	$	SYM
ftr-462	565	12	8	8	NUM
ftr-462	565	13	billion	billion	NUM
ftr-462	565	14	,	,	PUNCT
ftr-462	565	15	the	the	DET
ftr-462	565	16	largest	large	ADJ
ftr-462	565	17	in	in	ADP
ftr-462	565	18	the	the	DET
ftr-462	565	19	tax	tax	NOUN
ftr-462	565	20	court	court	NOUN
ftr-462	565	21	's	's	PART
ftr-462	565	22	history	history	NOUN
ftr-462	565	23	.	.	PUNCT
ftr-462	566	1	see	see	VERB
ftr-462	566	2	karen	karen	PROPN
ftr-462	566	3	matthews	matthews	PROPN
ftr-462	566	4	,	,	PUNCT
ftr-462	566	5	progress	progress	VERB
ftr-462	566	6	slow	slow	ADJ
ftr-462	567	1	as	as	ADP
ftr-462	567	2	$	$	SYM
ftr-462	567	3	8	8	NUM
ftr-462	567	4	billion	billion	NUM
ftr-462	567	5	'	'	NUM
ftr-462	567	6	aramco	aramco	PROPN
ftr-462	567	7	advantage	advantage	NOUN
ftr-462	567	8	'	'	PUNCT
ftr-462	567	9	trial	trial	NOUN
ftr-462	567	10	begins	begin	VERB
ftr-462	567	11	,	,	PUNCT
ftr-462	567	12	91	91	NUM
ftr-462	567	13	tni	tni	NOUN
ftr-462	567	14	15	15	NUM
ftr-462	567	15	-	-	SYM
ftr-462	567	16	4	4	NUM
ftr-462	567	17	(	(	PUNCT
ftr-462	567	18	apr	apr	NOUN
ftr-462	567	19	.	.	PROPN
ftr-462	567	20	10	10	NUM
ftr-462	567	21	,	,	PUNCT
ftr-462	567	22	1991	1991	NUM
ftr-462	567	23	)	)	PUNCT
ftr-462	567	24	(	(	PUNCT
ftr-462	567	25	lexis	lexis	X
ftr-462	567	26	,	,	PUNCT
ftr-462	567	27	fedtax	fedtax	ADJ
ftr-462	567	28	library	library	NOUN
ftr-462	567	29	,	,	PUNCT
ftr-462	567	30	taxtxt	taxtxt	ADJ
ftr-462	567	31	file	file	NOUN
ftr-462	567	32	)	)	PUNCT
ftr-462	567	33	.	.	PUNCT
ftr-462	568	1	a	a	DET
ftr-462	568	2	companion	companion	NOUN
ftr-462	568	3	case	case	NOUN
ftr-462	568	4	involving	involve	VERB
ftr-462	568	5	texaco	texaco	PROPN
ftr-462	568	6	,	,	PUNCT
ftr-462	568	7	inc	inc	PROPN
ftr-462	568	8	.	.	PROPN
ftr-462	568	9	,	,	PUNCT
ftr-462	568	10	is	be	AUX
ftr-462	568	11	on	on	ADP
ftr-462	568	12	appeal	appeal	NOUN
ftr-462	568	13	to	to	ADP
ftr-462	568	14	the	the	DET
ftr-462	568	15	court	court	NOUN
ftr-462	568	16	of	of	ADP
ftr-462	568	17	appeals	appeal	NOUN
ftr-462	568	18	for	for	ADP
ftr-462	568	19	the	the	DET
ftr-462	568	20	fifth	fifth	ADJ
ftr-462	568	21	circuit	circuit	NOUN
ftr-462	568	22	.	.	PUNCT
ftr-462	569	1	an	an	DET
ftr-462	569	2	appeal	appeal	NOUN
ftr-462	569	3	in	in	ADP
ftr-462	569	4	the	the	DET
ftr-462	569	5	exxon	exxon	PROPN
ftr-462	569	6	case	case	NOUN
ftr-462	569	7	will	will	AUX
ftr-462	569	8	lie	lie	VERB
ftr-462	569	9	in	in	ADP
ftr-462	569	10	the	the	DET
ftr-462	569	11	second	second	ADJ
ftr-462	569	12	circuit	circuit	NOUN
ftr-462	569	13	.	.	PUNCT
ftr-462	570	1	73	73	NUM
ftr-462	570	2	.	.	PUNCT
ftr-462	571	1	aramco	aramco	PROPN
ftr-462	571	2	was	be	AUX
ftr-462	571	3	a	a	DET
ftr-462	571	4	joint	joint	ADJ
ftr-462	571	5	venture	venture	NOUN
ftr-462	571	6	owned	own	VERB
ftr-462	571	7	by	by	ADP
ftr-462	571	8	these	these	DET
ftr-462	571	9	four	four	NUM
ftr-462	571	10	companies	company	NOUN
ftr-462	571	11	.	.	PUNCT
ftr-462	572	1	exxon	exxon	PROPN
ftr-462	572	2	corp	corp	PROPN
ftr-462	572	3	.	.	PROPN
ftr-462	572	4	,	,	PUNCT
ftr-462	572	5	66	66	NUM
ftr-462	572	6	t.c	t.c	PROPN
ftr-462	572	7	.	.	PROPN
ftr-462	572	8	memo	memo	NOUN
ftr-462	572	9	(	(	PUNCT
ftr-462	572	10	cch	cch	NOUN
ftr-462	572	11	)	)	PUNCT
ftr-462	572	12	at	at	ADP
ftr-462	572	13	1709	1709	NUM
ftr-462	572	14	,	,	PUNCT
ftr-462	572	15	t.c	t.c	PROPN
ftr-462	572	16	.	.	PROPN
ftr-462	572	17	memo	memo	NOUN
ftr-462	572	18	(	(	PUNCT
ftr-462	572	19	ria	ria	PROPN
ftr-462	572	20	)	)	PUNCT
ftr-462	572	21	at	at	ADP
ftr-462	572	22	93	93	NUM
ftr-462	572	23	-	-	SYM
ftr-462	572	24	3230	3230	NUM
ftr-462	572	25	.	.	PUNCT
ftr-462	573	1	74	74	NUM
ftr-462	573	2	.	.	PUNCT
ftr-462	574	1	the	the	DET
ftr-462	574	2	discrepancy	discrepancy	NOUN
ftr-462	574	3	arose	arise	VERB
ftr-462	574	4	because	because	SCONJ
ftr-462	574	5	,	,	PUNCT
ftr-462	574	6	during	during	ADP
ftr-462	574	7	the	the	DET
ftr-462	574	8	oil	oil	NOUN
ftr-462	574	9	crisis	crisis	NOUN
ftr-462	574	10	of	of	ADP
ftr-462	574	11	the	the	DET
ftr-462	574	12	late	late	ADJ
ftr-462	574	13	1970s	1970	NOUN
ftr-462	574	14	,	,	PUNCT
ftr-462	574	15	saudi	saudi	PROPN
ftr-462	574	16	arabia	arabia	PROPN
ftr-462	574	17	did	do	AUX
ftr-462	574	18	not	not	PART
ftr-462	574	19	raise	raise	VERB
ftr-462	574	20	prices	price	NOUN
ftr-462	574	21	as	as	ADV
ftr-462	574	22	dramatically	dramatically	ADV
ftr-462	574	23	as	as	SCONJ
ftr-462	574	24	did	do	VERB
ftr-462	574	25	other	other	ADJ
ftr-462	574	26	members	member	NOUN
ftr-462	574	27	of	of	ADP
ftr-462	574	28	the	the	DET
ftr-462	574	29	organization	organization	NOUN
ftr-462	574	30	of	of	ADP
ftr-462	574	31	petroleum	petroleum	NOUN
ftr-462	574	32	exporting	export	VERB
ftr-462	574	33	countries	country	NOUN
ftr-462	574	34	(	(	PUNCT
ftr-462	574	35	opec	opec	PROPN
ftr-462	574	36	)	)	PUNCT
ftr-462	574	37	.	.	PUNCT
ftr-462	575	1	i	i	PRON
ftr-462	575	2	d.	d.	PROPN
ftr-462	575	3	66	66	NUM
ftr-462	576	1	t.c	t.c	PROPN
ftr-462	576	2	.	.	PROPN
ftr-462	576	3	memo	memo	NOUN
ftr-462	576	4	(	(	PUNCT
ftr-462	576	5	cch	cch	NOUN
ftr-462	576	6	)	)	PUNCT
ftr-462	576	7	at	at	ADP
ftr-462	576	8	1714	1714	NUM
ftr-462	576	9	-	-	SYM
ftr-462	576	10	15	15	NUM
ftr-462	576	11	,	,	PUNCT
ftr-462	576	12	t.c	t.c	PROPN
ftr-462	576	13	.	.	PROPN
ftr-462	576	14	memo	memo	NOUN
ftr-462	576	15	(	(	PUNCT
ftr-462	576	16	ria	ria	PROPN
ftr-462	576	17	)	)	PUNCT
ftr-462	576	18	at	at	ADP
ftr-462	576	19	93	93	NUM
ftr-462	576	20	-	-	SYM
ftr-462	576	21	3236	3236	NUM
ftr-462	576	22	.	.	PUNCT
ftr-462	577	1	[	[	X
ftr-462	577	2	vol	vol	NOUN
ftr-462	577	3	3:4	3:4	NUM
ftr-462	577	4	foreign	foreign	ADJ
ftr-462	577	5	law	law	NOUN
ftr-462	577	6	in	in	ADP
ftr-462	577	7	u.s	u.s	PROPN
ftr-462	577	8	.	.	PROPN
ftr-462	577	9	international	international	PROPN
ftr-462	577	10	taxation	taxation	NOUN
ftr-462	577	11	saudi	saudi	ADJ
ftr-462	577	12	government	government	NOUN
ftr-462	577	13	could	could	AUX
ftr-462	577	14	not	not	PART
ftr-462	577	15	,	,	PUNCT
ftr-462	577	16	however	however	ADV
ftr-462	577	17	,	,	PUNCT
ftr-462	577	18	ensure	ensure	VERB
ftr-462	577	19	that	that	SCONJ
ftr-462	577	20	the	the	DET
ftr-462	577	21	prices	price	NOUN
ftr-462	577	22	paid	pay	VERB
ftr-462	577	23	by	by	ADP
ftr-462	577	24	purchasers	purchaser	NOUN
ftr-462	577	25	from	from	ADP
ftr-462	577	26	the	the	DET
ftr-462	577	27	refineries	refinery	NOUN
ftr-462	577	28	also	also	ADV
ftr-462	577	29	reflected	reflect	VERB
ftr-462	577	30	the	the	DET
ftr-462	577	31	aramco	aramco	PROPN
ftr-462	577	32	advantage	advantage	NOUN
ftr-462	577	33	.	.	PUNCT
ftr-462	578	1	thus	thus	ADV
ftr-462	578	2	,	,	PUNCT
ftr-462	578	3	the	the	DET
ftr-462	578	4	refineries	refinery	NOUN
ftr-462	578	5	buying	buy	VERB
ftr-462	578	6	from	from	ADP
ftr-462	578	7	the	the	DET
ftr-462	578	8	offtakers	offtaker	NOUN
ftr-462	578	9	bought	buy	VERB
ftr-462	578	10	at	at	ADP
ftr-462	578	11	prices	price	NOUN
ftr-462	578	12	reflecting	reflect	VERB
ftr-462	578	13	the	the	DET
ftr-462	578	14	aramco	aramco	PROPN
ftr-462	578	15	advantage	advantage	NOUN
ftr-462	578	16	and	and	CCONJ
ftr-462	578	17	sold	sell	VERB
ftr-462	578	18	at	at	ADP
ftr-462	578	19	the	the	DET
ftr-462	578	20	normal	normal	ADJ
ftr-462	578	21	market	market	NOUN
ftr-462	578	22	prices	price	NOUN
ftr-462	578	23	,	,	PUNCT
ftr-462	578	24	allowing	allow	VERB
ftr-462	578	25	them	they	PRON
ftr-462	578	26	to	to	PART
ftr-462	578	27	capture	capture	VERB
ftr-462	578	28	the	the	DET
ftr-462	578	29	advantage	advantage	NOUN
ftr-462	578	30	.	.	PUNCT
ftr-462	579	1	in	in	ADP
ftr-462	579	2	many	many	ADJ
ftr-462	579	3	cases	case	NOUN
ftr-462	579	4	,	,	PUNCT
ftr-462	579	5	the	the	DET
ftr-462	579	6	refineries	refinery	NOUN
ftr-462	579	7	and	and	CCONJ
ftr-462	579	8	offtakers	offtaker	NOUN
ftr-462	579	9	were	be	AUX
ftr-462	579	10	controlled	control	VERB
ftr-462	579	11	by	by	ADP
ftr-462	579	12	the	the	DET
ftr-462	579	13	same	same	ADJ
ftr-462	579	14	oil	oil	NOUN
ftr-462	579	15	companies	company	NOUN
ftr-462	579	16	.	.	PUNCT
ftr-462	580	1	the	the	DET
ftr-462	580	2	irs	irs	PROPN
ftr-462	580	3	took	take	VERB
ftr-462	580	4	the	the	DET
ftr-462	580	5	position	position	NOUN
ftr-462	580	6	that	that	SCONJ
ftr-462	580	7	,	,	PUNCT
ftr-462	580	8	in	in	ADP
ftr-462	580	9	these	these	DET
ftr-462	580	10	controlled	control	VERB
ftr-462	580	11	sales	sale	NOUN
ftr-462	580	12	from	from	ADP
ftr-462	580	13	offtakers	offtaker	NOUN
ftr-462	580	14	to	to	ADP
ftr-462	580	15	refineries	refinery	NOUN
ftr-462	580	16	,	,	PUNCT
ftr-462	580	17	section	section	NOUN
ftr-462	580	18	482	482	NUM
ftr-462	580	19	authorized	authorize	VERB
ftr-462	580	20	it	it	PRON
ftr-462	580	21	to	to	PART
ftr-462	580	22	restate	restate	VERB
ftr-462	580	23	the	the	DET
ftr-462	580	24	sales	sale	NOUN
ftr-462	580	25	prices	price	NOUN
ftr-462	580	26	at	at	ADP
ftr-462	580	27	market	market	NOUN
ftr-462	580	28	,	,	PUNCT
ftr-462	580	29	notwithstanding	notwithstanding	ADP
ftr-462	580	30	the	the	DET
ftr-462	580	31	requirement	requirement	NOUN
ftr-462	580	32	of	of	ADP
ftr-462	580	33	saudi	saudi	ADJ
ftr-462	580	34	law	law	NOUN
ftr-462	580	35	that	that	PRON
ftr-462	580	36	the	the	DET
ftr-462	580	37	offtakers	offtaker	NOUN
ftr-462	580	38	sell	sell	VERB
ftr-462	580	39	at	at	ADP
ftr-462	580	40	below	below	ADP
ftr-462	580	41	-	-	PUNCT
ftr-462	580	42	market	market	NOUN
ftr-462	580	43	prices.75	prices.75	NOUN
ftr-462	580	44	in	in	ADP
ftr-462	580	45	support	support	NOUN
ftr-462	580	46	of	of	ADP
ftr-462	580	47	this	this	DET
ftr-462	580	48	position	position	NOUN
ftr-462	580	49	,	,	PUNCT
ftr-462	580	50	the	the	DET
ftr-462	580	51	irs	irs	PROPN
ftr-462	580	52	made	make	VERB
ftr-462	580	53	several	several	ADJ
ftr-462	580	54	arguments	argument	NOUN
ftr-462	580	55	,	,	PUNCT
ftr-462	580	56	including	include	VERB
ftr-462	580	57	:	:	PUNCT
ftr-462	580	58	(	(	PUNCT
ftr-462	580	59	1	1	X
ftr-462	580	60	)	)	PUNCT
ftr-462	580	61	because	because	SCONJ
ftr-462	580	62	foreign	foreign	ADJ
ftr-462	580	63	law	law	NOUN
ftr-462	580	64	is	be	AUX
ftr-462	580	65	difficult	difficult	ADJ
ftr-462	580	66	to	to	PART
ftr-462	580	67	ascertain	ascertain	VERB
ftr-462	580	68	,	,	PUNCT
ftr-462	580	69	the	the	DET
ftr-462	580	70	court	court	NOUN
ftr-462	580	71	erred	err	VERB
ftr-462	580	72	when	when	SCONJ
ftr-462	580	73	,	,	PUNCT
ftr-462	580	74	in	in	ADP
ftr-462	580	75	procter	procter	PROPN
ftr-462	580	76	&	&	CCONJ
ftr-462	580	77	gamble	gamble	PROPN
ftr-462	580	78	,	,	PUNCT
ftr-462	580	79	it	it	PRON
ftr-462	580	80	extended	extend	VERB
ftr-462	580	81	first	first	ADJ
ftr-462	580	82	security	security	NOUN
ftr-462	580	83	bank	bank	NOUN
ftr-462	580	84	to	to	ADP
ftr-462	580	85	foreign	foreign	ADJ
ftr-462	580	86	law	law	NOUN
ftr-462	580	87	situations	situation	NOUN
ftr-462	580	88	,	,	PUNCT
ftr-462	580	89	and	and	CCONJ
ftr-462	580	90	(	(	PUNCT
ftr-462	580	91	2	2	X
ftr-462	580	92	)	)	PUNCT
ftr-462	580	93	to	to	PART
ftr-462	580	94	allow	allow	VERB
ftr-462	580	95	foreign	foreign	ADJ
ftr-462	580	96	law	law	NOUN
ftr-462	580	97	to	to	PART
ftr-462	580	98	control	control	VERB
ftr-462	580	99	the	the	DET
ftr-462	580	100	consequences	consequence	NOUN
ftr-462	580	101	in	in	ADP
ftr-462	580	102	exxon	exxon	PROPN
ftr-462	580	103	would	would	AUX
ftr-462	580	104	be	be	AUX
ftr-462	580	105	to	to	PART
ftr-462	580	106	allow	allow	VERB
ftr-462	580	107	foreign	foreign	ADJ
ftr-462	580	108	law	law	NOUN
ftr-462	580	109	to	to	PART
ftr-462	580	110	dictate	dictate	VERB
ftr-462	580	111	u.s	u.s	PROPN
ftr-462	580	112	.	.	PROPN
ftr-462	580	113	tax	tax	NOUN
ftr-462	580	114	law	law	NOUN
ftr-462	580	115	and	and	CCONJ
ftr-462	580	116	policy.76	policy.76	PROPN
ftr-462	580	117	regarding	regard	VERB
ftr-462	580	118	the	the	DET
ftr-462	580	119	first	first	ADJ
ftr-462	580	120	argument	argument	NOUN
ftr-462	580	121	,	,	PUNCT
ftr-462	580	122	the	the	DET
ftr-462	580	123	court	court	NOUN
ftr-462	580	124	agreed	agree	VERB
ftr-462	580	125	that	that	SCONJ
ftr-462	580	126	a	a	DET
ftr-462	580	127	heightened	heightened	ADJ
ftr-462	580	128	scrutiny	scrutiny	NOUN
ftr-462	580	129	of	of	ADP
ftr-462	580	130	the	the	DET
ftr-462	580	131	evidence	evidence	NOUN
ftr-462	580	132	might	might	AUX
ftr-462	580	133	be	be	AUX
ftr-462	580	134	required	require	VERB
ftr-462	580	135	in	in	ADP
ftr-462	580	136	the	the	DET
ftr-462	580	137	case	case	NOUN
ftr-462	580	138	of	of	ADP
ftr-462	580	139	a	a	DET
ftr-462	580	140	foreign	foreign	ADJ
ftr-462	580	141	legal	legal	ADJ
ftr-462	580	142	restriction	restriction	NOUN
ftr-462	580	143	,	,	PUNCT
ftr-462	580	144	in	in	ADP
ftr-462	580	145	part	part	NOUN
ftr-462	580	146	because	because	SCONJ
ftr-462	580	147	the	the	DET
ftr-462	580	148	taxpayer	taxpayer	NOUN
ftr-462	580	149	might	might	AUX
ftr-462	580	150	have	have	AUX
ftr-462	580	151	had	have	VERB
ftr-462	580	152	a	a	DET
ftr-462	580	153	role	role	NOUN
ftr-462	580	154	in	in	ADP
ftr-462	580	155	the	the	DET
ftr-462	580	156	promulgation	promulgation	NOUN
ftr-462	580	157	of	of	ADP
ftr-462	580	158	the	the	DET
ftr-462	580	159	restriction	restriction	NOUN
ftr-462	580	160	.	.	PUNCT
ftr-462	581	1	the	the	DET
ftr-462	581	2	court	court	NOUN
ftr-462	581	3	did	do	AUX
ftr-462	581	4	not	not	PART
ftr-462	581	5	go	go	VERB
ftr-462	581	6	so	so	ADV
ftr-462	581	7	far	far	ADV
ftr-462	581	8	as	as	SCONJ
ftr-462	581	9	to	to	PART
ftr-462	581	10	hold	hold	VERB
ftr-462	581	11	,	,	PUNCT
ftr-462	581	12	however	however	ADV
ftr-462	581	13	,	,	PUNCT
ftr-462	581	14	that	that	SCONJ
ftr-462	581	15	the	the	DET
ftr-462	581	16	need	need	NOUN
ftr-462	581	17	for	for	ADP
ftr-462	581	18	heightened	heightened	ADJ
ftr-462	581	19	scrutiny	scrutiny	NOUN
ftr-462	581	20	should	should	AUX
ftr-462	581	21	preclude	preclude	VERB
ftr-462	581	22	the	the	DET
ftr-462	581	23	application	application	NOUN
ftr-462	581	24	of	of	ADP
ftr-462	581	25	the	the	DET
ftr-462	581	26	first	first	ADJ
ftr-462	581	27	security	security	NOUN
ftr-462	581	28	principle	principle	NOUN
ftr-462	581	29	.	.	PUNCT
ftr-462	582	1	although	although	SCONJ
ftr-462	582	2	foreign	foreign	ADJ
ftr-462	582	3	law	law	NOUN
ftr-462	582	4	may	may	AUX
ftr-462	582	5	be	be	AUX
ftr-462	582	6	difficult	difficult	ADJ
ftr-462	582	7	to	to	PART
ftr-462	582	8	ascertain	ascertain	VERB
ftr-462	582	9	(	(	PUNCT
ftr-462	582	10	mere	mere	ADJ
ftr-462	582	11	translation	translation	NOUN
ftr-462	582	12	of	of	ADP
ftr-462	582	13	statutory	statutory	ADJ
ftr-462	582	14	language	language	NOUN
ftr-462	582	15	may	may	AUX
ftr-462	582	16	fail	fail	VERB
ftr-462	582	17	to	to	PART
ftr-462	582	18	convey	convey	VERB
ftr-462	582	19	the	the	DET
ftr-462	582	20	full	full	ADJ
ftr-462	582	21	meaning	meaning	NOUN
ftr-462	582	22	of	of	ADP
ftr-462	582	23	a	a	DET
ftr-462	582	24	statutory	statutory	ADJ
ftr-462	582	25	provision	provision	NOUN
ftr-462	582	26	)	)	PUNCT
ftr-462	582	27	,	,	PUNCT
ftr-462	582	28	the	the	DET
ftr-462	582	29	question	question	NOUN
ftr-462	582	30	is	be	AUX
ftr-462	582	31	not	not	PART
ftr-462	582	32	whether	whether	SCONJ
ftr-462	582	33	foreign	foreign	ADJ
ftr-462	582	34	law	law	NOUN
ftr-462	582	35	is	be	AUX
ftr-462	582	36	difficult	difficult	ADJ
ftr-462	582	37	to	to	PART
ftr-462	582	38	ascertain	ascertain	VERB
ftr-462	582	39	,	,	PUNCT
ftr-462	582	40	but	but	CCONJ
ftr-462	582	41	whether	whether	SCONJ
ftr-462	582	42	,	,	PUNCT
ftr-462	582	43	in	in	ADP
ftr-462	582	44	a	a	DET
ftr-462	582	45	particular	particular	ADJ
ftr-462	582	46	circumstance	circumstance	NOUN
ftr-462	582	47	,	,	PUNCT
ftr-462	582	48	the	the	DET
ftr-462	582	49	tax	tax	NOUN
ftr-462	582	50	law	law	NOUN
ftr-462	582	51	should	should	AUX
ftr-462	582	52	devote	devote	VERB
ftr-462	582	53	the	the	DET
ftr-462	582	54	resources	resource	NOUN
ftr-462	582	55	necessary	necessary	ADJ
ftr-462	582	56	to	to	PART
ftr-462	582	57	ascertain	ascertain	VERB
ftr-462	582	58	foreign	foreign	ADJ
ftr-462	582	59	law	law	NOUN
ftr-462	582	60	.	.	PUNCT
ftr-462	583	1	as	as	SCONJ
ftr-462	583	2	discussed	discuss	VERB
ftr-462	583	3	above	above	ADV
ftr-462	583	4	in	in	ADP
ftr-462	583	5	part	part	NOUN
ftr-462	583	6	li.a.2	li.a.2	NOUN
ftr-462	583	7	,	,	PUNCT
ftr-462	583	8	the	the	DET
ftr-462	583	9	necessity	necessity	NOUN
ftr-462	583	10	for	for	ADP
ftr-462	583	11	ascertaining	ascertain	VERB
ftr-462	583	12	foreign	foreign	ADJ
ftr-462	583	13	law	law	NOUN
ftr-462	583	14	could	could	AUX
ftr-462	583	15	have	have	AUX
ftr-462	583	16	been	be	AUX
ftr-462	583	17	avoided	avoid	VERB
ftr-462	583	18	in	in	ADP
ftr-462	583	19	many	many	ADJ
ftr-462	583	20	cases	case	NOUN
ftr-462	583	21	if	if	SCONJ
ftr-462	583	22	the	the	DET
ftr-462	583	23	treasury	treasury	NOUN
ftr-462	583	24	had	have	AUX
ftr-462	583	25	adopted	adopt	VERB
ftr-462	583	26	an	an	DET
ftr-462	583	27	economic	economic	ADJ
ftr-462	583	28	substance	substance	NOUN
ftr-462	583	29	approach	approach	NOUN
ftr-462	583	30	to	to	ADP
ftr-462	583	31	determining	determine	VERB
ftr-462	583	32	who	who	PRON
ftr-462	583	33	may	may	AUX
ftr-462	583	34	claim	claim	VERB
ftr-462	583	35	the	the	DET
ftr-462	583	36	foreign	foreign	ADJ
ftr-462	583	37	tax	tax	NOUN
ftr-462	583	38	credit	credit	NOUN
ftr-462	583	39	.	.	PUNCT
ftr-462	584	1	apparently	apparently	ADV
ftr-462	584	2	convinced	convince	VERB
ftr-462	584	3	that	that	SCONJ
ftr-462	584	4	,	,	PUNCT
ftr-462	584	5	in	in	ADP
ftr-462	584	6	those	those	DET
ftr-462	584	7	cases	case	NOUN
ftr-462	584	8	,	,	PUNCT
ftr-462	584	9	the	the	DET
ftr-462	584	10	tax	tax	NOUN
ftr-462	584	11	law	law	NOUN
ftr-462	584	12	must	must	AUX
ftr-462	584	13	devote	devote	VERB
ftr-462	584	14	the	the	DET
ftr-462	584	15	resources	resource	NOUN
ftr-462	584	16	necessary	necessary	ADJ
ftr-462	584	17	to	to	PART
ftr-462	584	18	ascertain	ascertain	VERB
ftr-462	584	19	foreign	foreign	ADJ
ftr-462	584	20	75	75	NUM
ftr-462	584	21	.	.	PUNCT
ftr-462	585	1	exxon	exxon	PROPN
ftr-462	585	2	corp	corp	PROPN
ftr-462	585	3	.	.	PROPN
ftr-462	585	4	,	,	PUNCT
ftr-462	585	5	66	66	NUM
ftr-462	585	6	t.c	t.c	PROPN
ftr-462	585	7	.	.	PROPN
ftr-462	585	8	memo	memo	NOUN
ftr-462	585	9	(	(	PUNCT
ftr-462	585	10	cch	cch	NOUN
ftr-462	585	11	)	)	PUNCT
ftr-462	585	12	at	at	ADP
ftr-462	585	13	1733	1733	NUM
ftr-462	585	14	,	,	PUNCT
ftr-462	585	15	t.c	t.c	PROPN
ftr-462	585	16	.	.	PROPN
ftr-462	585	17	memo	memo	NOUN
ftr-462	585	18	(	(	PUNCT
ftr-462	585	19	ria	ria	PROPN
ftr-462	585	20	)	)	PUNCT
ftr-462	585	21	at	at	ADP
ftr-462	585	22	93	93	NUM
ftr-462	585	23	-	-	SYM
ftr-462	585	24	3256	3256	NUM
ftr-462	585	25	.	.	PUNCT
ftr-462	586	1	presumably	presumably	ADV
ftr-462	586	2	,	,	PUNCT
ftr-462	586	3	the	the	DET
ftr-462	586	4	effect	effect	NOUN
ftr-462	586	5	of	of	ADP
ftr-462	586	6	the	the	DET
ftr-462	586	7	irs	irs	PROPN
ftr-462	586	8	'	'	PART
ftr-462	586	9	proposed	propose	VERB
ftr-462	586	10	adjustment	adjustment	NOUN
ftr-462	586	11	was	be	AUX
ftr-462	586	12	to	to	PART
ftr-462	586	13	shift	shift	VERB
ftr-462	586	14	revenue	revenue	NOUN
ftr-462	586	15	from	from	ADP
ftr-462	586	16	the	the	DET
ftr-462	586	17	refineries	refinery	NOUN
ftr-462	586	18	,	,	PUNCT
ftr-462	586	19	with	with	ADP
ftr-462	586	20	substantial	substantial	ADJ
ftr-462	586	21	costs	cost	NOUN
ftr-462	586	22	and	and	CCONJ
ftr-462	586	23	deductions	deduction	NOUN
ftr-462	586	24	reducing	reduce	VERB
ftr-462	586	25	taxable	taxable	ADJ
ftr-462	586	26	income	income	NOUN
ftr-462	586	27	,	,	PUNCT
ftr-462	586	28	to	to	ADP
ftr-462	586	29	the	the	DET
ftr-462	586	30	offtakers	offtaker	NOUN
ftr-462	586	31	,	,	PUNCT
ftr-462	586	32	with	with	ADP
ftr-462	586	33	considerably	considerably	ADV
ftr-462	586	34	fewer	few	ADJ
ftr-462	586	35	costs	cost	NOUN
ftr-462	586	36	and	and	CCONJ
ftr-462	586	37	deductions	deduction	NOUN
ftr-462	586	38	.	.	PUNCT
ftr-462	587	1	this	this	PRON
ftr-462	587	2	would	would	AUX
ftr-462	587	3	increase	increase	VERB
ftr-462	587	4	the	the	DET
ftr-462	587	5	earnings	earning	NOUN
ftr-462	587	6	and	and	CCONJ
ftr-462	587	7	profits	profit	NOUN
ftr-462	587	8	and	and	CCONJ
ftr-462	587	9	subpart	subpart	NOUN
ftr-462	587	10	f	f	PROPN
ftr-462	587	11	income	income	NOUN
ftr-462	587	12	of	of	ADP
ftr-462	587	13	the	the	DET
ftr-462	587	14	group	group	NOUN
ftr-462	587	15	,	,	PUNCT
ftr-462	587	16	increasing	increase	VERB
ftr-462	587	17	its	its	PRON
ftr-462	587	18	u.s	u.s	PROPN
ftr-462	587	19	.	.	PROPN
ftr-462	587	20	tax	tax	NOUN
ftr-462	587	21	liability	liability	NOUN
ftr-462	587	22	.	.	PUNCT
ftr-462	588	1	see	see	VERB
ftr-462	588	2	irc	irc	PROPN
ftr-462	588	3	§	§	PROPN
ftr-462	588	4	§	§	PROPN
ftr-462	588	5	312	312	NUM
ftr-462	588	6	,	,	PUNCT
ftr-462	588	7	952(c	952(c	PROPN
ftr-462	588	8	)	)	PUNCT
ftr-462	588	9	,	,	PUNCT
ftr-462	588	10	964(a	964(a	PROPN
ftr-462	588	11	)	)	PUNCT
ftr-462	588	12	.	.	PUNCT
ftr-462	589	1	76	76	NUM
ftr-462	589	2	.	.	PUNCT
ftr-462	590	1	exxon	exxon	PROPN
ftr-462	590	2	corp	corp	PROPN
ftr-462	590	3	.	.	PROPN
ftr-462	590	4	,	,	PUNCT
ftr-462	590	5	66	66	NUM
ftr-462	590	6	t.c	t.c	PROPN
ftr-462	590	7	.	.	PROPN
ftr-462	590	8	memo	memo	NOUN
ftr-462	590	9	(	(	PUNCT
ftr-462	590	10	cch	cch	NOUN
ftr-462	590	11	)	)	PUNCT
ftr-462	590	12	at	at	ADP
ftr-462	590	13	1737	1737	NUM
ftr-462	590	14	,	,	PUNCT
ftr-462	590	15	t.c	t.c	PROPN
ftr-462	590	16	.	.	PROPN
ftr-462	590	17	memo	memo	NOUN
ftr-462	590	18	(	(	PUNCT
ftr-462	590	19	ria	ria	PROPN
ftr-462	590	20	)	)	PUNCT
ftr-462	590	21	at	at	ADP
ftr-462	590	22	93	93	NUM
ftr-462	590	23	-	-	SYM
ftr-462	590	24	3261	3261	NUM
ftr-462	590	25	.	.	PUNCT
ftr-462	591	1	the	the	DET
ftr-462	591	2	irs	irs	PROPN
ftr-462	591	3	'	'	PART
ftr-462	591	4	other	other	ADJ
ftr-462	591	5	arguments	argument	NOUN
ftr-462	591	6	included	include	VERB
ftr-462	591	7	:	:	PUNCT
ftr-462	591	8	(	(	PUNCT
ftr-462	591	9	1	1	X
ftr-462	591	10	)	)	PUNCT
ftr-462	591	11	procter	procter	NOUN
ftr-462	591	12	&	&	CCONJ
ftr-462	591	13	gamble	gamble	PROPN
ftr-462	591	14	is	be	AUX
ftr-462	591	15	distinguishable	distinguishable	ADJ
ftr-462	591	16	because	because	SCONJ
ftr-462	591	17	,	,	PUNCT
ftr-462	591	18	in	in	ADP
ftr-462	591	19	that	that	DET
ftr-462	591	20	case	case	NOUN
ftr-462	591	21	,	,	PUNCT
ftr-462	591	22	the	the	DET
ftr-462	591	23	foreign	foreign	ADJ
ftr-462	591	24	law	law	NOUN
ftr-462	591	25	was	be	AUX
ftr-462	591	26	embodied	embody	VERB
ftr-462	591	27	in	in	ADP
ftr-462	591	28	a	a	DET
ftr-462	591	29	formal	formal	ADJ
ftr-462	591	30	statutory	statutory	ADJ
ftr-462	591	31	provision	provision	NOUN
ftr-462	591	32	whereas	whereas	SCONJ
ftr-462	591	33	,	,	PUNCT
ftr-462	591	34	in	in	ADP
ftr-462	591	35	exxon	exxon	PROPN
ftr-462	591	36	,	,	PUNCT
ftr-462	591	37	there	there	PRON
ftr-462	591	38	was	be	VERB
ftr-462	591	39	only	only	ADV
ftr-462	591	40	a	a	DET
ftr-462	591	41	series	series	NOUN
ftr-462	591	42	of	of	ADP
ftr-462	591	43	memoranda	memorandum	NOUN
ftr-462	591	44	and	and	CCONJ
ftr-462	591	45	letters	letter	NOUN
ftr-462	591	46	from	from	ADP
ftr-462	591	47	government	government	NOUN
ftr-462	591	48	officials	official	NOUN
ftr-462	591	49	,	,	PUNCT
ftr-462	591	50	and	and	CCONJ
ftr-462	591	51	(	(	PUNCT
ftr-462	591	52	2	2	X
ftr-462	591	53	)	)	PUNCT
ftr-462	591	54	procter	procter	NOUN
ftr-462	591	55	&	&	CCONJ
ftr-462	591	56	gamble	gamble	NOUN
ftr-462	591	57	was	be	AUX
ftr-462	591	58	incorrectly	incorrectly	ADV
ftr-462	591	59	decided	decide	VERB
ftr-462	591	60	because	because	SCONJ
ftr-462	591	61	the	the	DET
ftr-462	591	62	legislative	legislative	ADJ
ftr-462	591	63	history	history	NOUN
ftr-462	591	64	of	of	ADP
ftr-462	591	65	§	§	PROPN
ftr-462	591	66	482	482	NUM
ftr-462	591	67	does	do	AUX
ftr-462	591	68	not	not	PART
ftr-462	591	69	refer	refer	VERB
ftr-462	591	70	to	to	ADP
ftr-462	591	71	foreign	foreign	ADJ
ftr-462	591	72	law	law	NOUN
ftr-462	591	73	and	and	CCONJ
ftr-462	591	74	,	,	PUNCT
ftr-462	591	75	therefore	therefore	ADV
ftr-462	591	76	,	,	PUNCT
ftr-462	591	77	foreign	foreign	ADJ
ftr-462	591	78	law	law	NOUN
ftr-462	591	79	should	should	AUX
ftr-462	591	80	not	not	PART
ftr-462	591	81	affect	affect	VERB
ftr-462	591	82	allocations	allocation	NOUN
ftr-462	591	83	under	under	ADP
ftr-462	591	84	§	§	PROPN
ftr-462	591	85	482	482	NUM
ftr-462	591	86	.	.	PUNCT
ftr-462	592	1	these	these	DET
ftr-462	592	2	arguments	argument	NOUN
ftr-462	592	3	were	be	AUX
ftr-462	592	4	dismissed	dismiss	VERB
ftr-462	592	5	by	by	ADP
ftr-462	592	6	the	the	DET
ftr-462	592	7	court	court	NOUN
ftr-462	592	8	.	.	PUNCT
ftr-462	593	1	i	i	PRON
ftr-462	593	2	d.	d.	PROPN
ftr-462	593	3	66	66	NUM
ftr-462	594	1	t.c	t.c	PROPN
ftr-462	594	2	.	.	PROPN
ftr-462	594	3	memo	memo	NOUN
ftr-462	594	4	(	(	PUNCT
ftr-462	594	5	cch	cch	NOUN
ftr-462	594	6	)	)	PUNCT
ftr-462	594	7	at	at	ADP
ftr-462	594	8	1736	1736	NUM
ftr-462	594	9	-	-	SYM
ftr-462	594	10	37	37	NUM
ftr-462	594	11	,	,	PUNCT
ftr-462	594	12	t.c	t.c	PROPN
ftr-462	594	13	.	.	PROPN
ftr-462	594	14	memo	memo	NOUN
ftr-462	594	15	(	(	PUNCT
ftr-462	594	16	ria	ria	PROPN
ftr-462	594	17	)	)	PUNCT
ftr-462	594	18	at	at	ADP
ftr-462	594	19	93	93	NUM
ftr-462	594	20	-	-	SYM
ftr-462	594	21	3260	3260	NUM
ftr-462	594	22	.	.	PUNCT
ftr-462	595	1	19961	19961	NUM
ftr-462	595	2	florida	florida	PROPN
ftr-462	595	3	tax	tax	NOUN
ftr-462	595	4	review	review	NOUN
ftr-462	595	5	law	law	NOUN
ftr-462	595	6	,	,	PUNCT
ftr-462	595	7	it	it	PRON
ftr-462	595	8	seems	seem	VERB
ftr-462	595	9	anomalous	anomalous	ADJ
ftr-462	595	10	that	that	SCONJ
ftr-462	595	11	the	the	DET
ftr-462	595	12	government	government	NOUN
ftr-462	595	13	argues	argue	VERB
ftr-462	595	14	against	against	ADP
ftr-462	595	15	the	the	DET
ftr-462	595	16	relevance	relevance	NOUN
ftr-462	595	17	of	of	ADP
ftr-462	595	18	foreign	foreign	ADJ
ftr-462	595	19	law	law	NOUN
ftr-462	595	20	under	under	ADP
ftr-462	595	21	section	section	NOUN
ftr-462	595	22	482	482	NUM
ftr-462	595	23	.	.	PUNCT
ftr-462	595	24	77	77	NUM
ftr-462	595	25	arguably	arguably	ADV
ftr-462	595	26	,	,	PUNCT
ftr-462	595	27	the	the	DET
ftr-462	595	28	results	result	NOUN
ftr-462	595	29	should	should	AUX
ftr-462	595	30	be	be	AUX
ftr-462	595	31	reversed	reverse	VERB
ftr-462	595	32	.	.	PUNCT
ftr-462	596	1	where	where	SCONJ
ftr-462	596	2	there	there	PRON
ftr-462	596	3	is	be	VERB
ftr-462	596	4	an	an	DET
ftr-462	596	5	alternative	alternative	NOUN
ftr-462	596	6	to	to	ADP
ftr-462	596	7	relying	rely	VERB
ftr-462	596	8	on	on	ADP
ftr-462	596	9	foreign	foreign	ADJ
ftr-462	596	10	law	law	NOUN
ftr-462	596	11	(	(	PUNCT
ftr-462	596	12	e.g.	e.g.	ADV
ftr-462	596	13	,	,	PUNCT
ftr-462	596	14	reading	read	VERB
ftr-462	596	15	biddle	biddle	NOUN
ftr-462	596	16	more	more	ADV
ftr-462	596	17	narrowly	narrowly	ADV
ftr-462	596	18	to	to	PART
ftr-462	596	19	allow	allow	VERB
ftr-462	596	20	for	for	ADP
ftr-462	596	21	the	the	DET
ftr-462	596	22	application	application	NOUN
ftr-462	596	23	of	of	ADP
ftr-462	596	24	the	the	DET
ftr-462	596	25	substance	substance	NOUN
ftr-462	596	26	over	over	ADP
ftr-462	596	27	form	form	NOUN
ftr-462	596	28	doctrine	doctrine	NOUN
ftr-462	596	29	in	in	ADP
ftr-462	596	30	ascertaining	ascertain	VERB
ftr-462	596	31	the	the	DET
ftr-462	596	32	payor	payor	NOUN
ftr-462	596	33	of	of	ADP
ftr-462	596	34	a	a	DET
ftr-462	596	35	foreign	foreign	ADJ
ftr-462	596	36	tax	tax	NOUN
ftr-462	596	37	,	,	PUNCT
ftr-462	596	38	thus	thus	ADV
ftr-462	596	39	obviating	obviate	VERB
ftr-462	596	40	the	the	DET
ftr-462	596	41	need	need	NOUN
ftr-462	596	42	to	to	PART
ftr-462	596	43	determine	determine	VERB
ftr-462	596	44	legal	legal	ADJ
ftr-462	596	45	liability	liability	NOUN
ftr-462	596	46	for	for	ADP
ftr-462	596	47	the	the	DET
ftr-462	596	48	tax	tax	NOUN
ftr-462	596	49	)	)	PUNCT
ftr-462	596	50	,	,	PUNCT
ftr-462	596	51	arguably	arguably	ADV
ftr-462	596	52	,	,	PUNCT
ftr-462	596	53	the	the	DET
ftr-462	596	54	alternative	alternative	NOUN
ftr-462	596	55	should	should	AUX
ftr-462	596	56	be	be	AUX
ftr-462	596	57	pursued	pursue	VERB
ftr-462	596	58	before	before	SCONJ
ftr-462	596	59	the	the	DET
ftr-462	596	60	sometimes	sometimes	ADV
ftr-462	596	61	murky	murky	ADJ
ftr-462	596	62	waters	water	NOUN
ftr-462	596	63	of	of	ADP
ftr-462	596	64	foreign	foreign	ADJ
ftr-462	596	65	law	law	NOUN
ftr-462	596	66	are	be	AUX
ftr-462	596	67	entered	enter	VERB
ftr-462	596	68	.	.	PUNCT
ftr-462	597	1	where	where	SCONJ
ftr-462	597	2	,	,	PUNCT
ftr-462	597	3	however	however	ADV
ftr-462	597	4	,	,	PUNCT
ftr-462	597	5	the	the	DET
ftr-462	597	6	application	application	NOUN
ftr-462	597	7	of	of	ADP
ftr-462	597	8	a	a	DET
ftr-462	597	9	statute	statute	NOUN
ftr-462	597	10	may	may	AUX
ftr-462	597	11	require	require	VERB
ftr-462	597	12	that	that	SCONJ
ftr-462	597	13	foreign	foreign	ADJ
ftr-462	597	14	law	law	NOUN
ftr-462	597	15	be	be	AUX
ftr-462	597	16	established	establish	VERB
ftr-462	597	17	as	as	ADP
ftr-462	597	18	a	a	DET
ftr-462	597	19	fact	fact	NOUN
ftr-462	597	20	,	,	PUNCT
ftr-462	597	21	such	such	ADJ
ftr-462	597	22	as	as	SCONJ
ftr-462	597	23	is	be	AUX
ftr-462	597	24	the	the	DET
ftr-462	597	25	case	case	NOUN
ftr-462	597	26	under	under	ADP
ftr-462	597	27	section	section	NOUN
ftr-462	597	28	482,78	482,78	NUM
ftr-462	597	29	foreign	foreign	ADJ
ftr-462	597	30	law	law	NOUN
ftr-462	597	31	arguably	arguably	ADV
ftr-462	597	32	should	should	AUX
ftr-462	597	33	be	be	AUX
ftr-462	597	34	taken	take	VERB
ftr-462	597	35	into	into	ADP
ftr-462	597	36	account	account	NOUN
ftr-462	597	37	.	.	PUNCT
ftr-462	598	1	regarding	regard	VERB
ftr-462	598	2	the	the	DET
ftr-462	598	3	irs	irs	PROPN
ftr-462	598	4	'	'	PART
ftr-462	598	5	second	second	ADJ
ftr-462	598	6	argument	argument	NOUN
ftr-462	598	7	-	-	PUNCT
ftr-462	598	8	a	a	DET
ftr-462	598	9	taxpayer	taxpayer	NOUN
ftr-462	598	10	victory	victory	NOUN
ftr-462	598	11	would	would	AUX
ftr-462	598	12	allow	allow	VERB
ftr-462	598	13	foreign	foreign	ADJ
ftr-462	598	14	law	law	NOUN
ftr-462	598	15	to	to	PART
ftr-462	598	16	dictate	dictate	VERB
ftr-462	598	17	u.s	u.s	PROPN
ftr-462	598	18	.	.	PROPN
ftr-462	598	19	tax	tax	NOUN
ftr-462	598	20	consequences	consequence	NOUN
ftr-462	598	21	-	-	PUNCT
ftr-462	598	22	the	the	DET
ftr-462	598	23	exxon	exxon	PROPN
ftr-462	598	24	court	court	NOUN
ftr-462	598	25	stated	state	VERB
ftr-462	598	26	:	:	PUNCT
ftr-462	598	27	while	while	SCONJ
ftr-462	598	28	foreign	foreign	ADJ
ftr-462	598	29	law	law	NOUN
ftr-462	598	30	may	may	AUX
ftr-462	598	31	be	be	AUX
ftr-462	598	32	relevant	relevant	ADJ
ftr-462	598	33	for	for	ADP
ftr-462	598	34	purposes	purpose	NOUN
ftr-462	598	35	of	of	ADP
ftr-462	598	36	determining	determine	VERB
ftr-462	598	37	whether	whether	SCONJ
ftr-462	598	38	a	a	DET
ftr-462	598	39	legal	legal	ADJ
ftr-462	598	40	prohibition	prohibition	NOUN
ftr-462	598	41	exists	exist	VERB
ftr-462	598	42	and	and	CCONJ
ftr-462	598	43	,	,	PUNCT
ftr-462	598	44	ultimately	ultimately	ADV
ftr-462	598	45	,	,	PUNCT
ftr-462	598	46	...	...	PUNCT
ftr-462	598	47	whether	whether	SCONJ
ftr-462	598	48	section	section	NOUN
ftr-462	598	49	482	482	NUM
ftr-462	598	50	is	be	AUX
ftr-462	598	51	applicable	applicable	ADJ
ftr-462	598	52	in	in	ADP
ftr-462	598	53	a	a	DET
ftr-462	598	54	particular	particular	ADJ
ftr-462	598	55	instance	instance	NOUN
ftr-462	598	56	,	,	PUNCT
ftr-462	598	57	such	such	ADJ
ftr-462	598	58	determinations	determination	NOUN
ftr-462	598	59	are	be	AUX
ftr-462	598	60	made	make	VERB
ftr-462	598	61	in	in	ADP
ftr-462	598	62	accordance	accordance	NOUN
ftr-462	598	63	with	with	ADP
ftr-462	598	64	,	,	PUNCT
ftr-462	598	65	and	and	CCONJ
ftr-462	598	66	in	in	ADP
ftr-462	598	67	furtherance	furtherance	NOUN
ftr-462	598	68	of	of	ADP
ftr-462	598	69	,	,	PUNCT
ftr-462	598	70	the	the	DET
ftr-462	598	71	supreme	supreme	PROPN
ftr-462	598	72	court	court	PROPN
ftr-462	598	73	's	's	PART
ftr-462	598	74	decision	decision	NOUN
ftr-462	598	75	in	in	ADP
ftr-462	598	76	first	first	ADJ
ftr-462	598	77	security	security	NOUN
ftr-462	598	78	.	.	PUNCT
ftr-462	599	1	consequently	consequently	ADV
ftr-462	599	2	,	,	PUNCT
ftr-462	599	3	we	we	PRON
ftr-462	599	4	look	look	VERB
ftr-462	599	5	to	to	ADP
ftr-462	599	6	foreign	foreign	ADJ
ftr-462	599	7	law	law	NOUN
ftr-462	599	8	as	as	ADP
ftr-462	599	9	a	a	DET
ftr-462	599	10	means	means	NOUN
ftr-462	599	11	of	of	ADP
ftr-462	599	12	implementing	implement	VERB
ftr-462	599	13	u.s	u.s	PROPN
ftr-462	599	14	.	.	PROPN
ftr-462	599	15	law	law	NOUN
ftr-462	599	16	,	,	PUNCT
ftr-462	599	17	not	not	PART
ftr-462	599	18	as	as	ADP
ftr-462	599	19	a	a	DET
ftr-462	599	20	means	means	NOUN
ftr-462	599	21	of	of	ADP
ftr-462	599	22	usurping	usurp	VERB
ftr-462	599	23	it.79	it.79	NOUN
ftr-462	599	24	it	it	PRON
ftr-462	599	25	is	be	AUX
ftr-462	599	26	thus	thus	ADV
ftr-462	599	27	evident	evident	ADJ
ftr-462	599	28	that	that	SCONJ
ftr-462	599	29	the	the	DET
ftr-462	599	30	exxon	exxon	PROPN
ftr-462	599	31	court	court	NOUN
ftr-462	599	32	,	,	PUNCT
ftr-462	599	33	like	like	ADP
ftr-462	599	34	the	the	DET
ftr-462	599	35	others	other	NOUN
ftr-462	599	36	discussed	discuss	VERB
ftr-462	599	37	above	above	ADV
ftr-462	599	38	,	,	PUNCT
ftr-462	599	39	distinguished	distinguish	VERB
ftr-462	599	40	between	between	ADP
ftr-462	599	41	interpretive	interpretive	ADJ
ftr-462	599	42	and	and	CCONJ
ftr-462	599	43	factual	factual	ADJ
ftr-462	599	44	uses	use	NOUN
ftr-462	599	45	of	of	ADP
ftr-462	599	46	foreign	foreign	ADJ
ftr-462	599	47	law	law	NOUN
ftr-462	599	48	.	.	PUNCT
ftr-462	600	1	if	if	SCONJ
ftr-462	600	2	the	the	DET
ftr-462	600	3	court	court	NOUN
ftr-462	600	4	were	be	AUX
ftr-462	600	5	to	to	PART
ftr-462	600	6	have	have	AUX
ftr-462	600	7	ceded	cede	VERB
ftr-462	600	8	a	a	DET
ftr-462	600	9	u.s	u.s	PROPN
ftr-462	600	10	.	.	PROPN
ftr-462	600	11	law	law	NOUN
ftr-462	600	12	determination	determination	NOUN
ftr-462	600	13	to	to	ADP
ftr-462	600	14	a	a	DET
ftr-462	600	15	foreign	foreign	ADJ
ftr-462	600	16	government	government	NOUN
ftr-462	600	17	,	,	PUNCT
ftr-462	600	18	as	as	SCONJ
ftr-462	600	19	the	the	DET
ftr-462	600	20	government	government	NOUN
ftr-462	600	21	said	say	VERB
ftr-462	600	22	it	it	PRON
ftr-462	600	23	would	would	AUX
ftr-462	600	24	be	be	AUX
ftr-462	600	25	doing	do	VERB
ftr-462	600	26	if	if	SCONJ
ftr-462	600	27	it	it	PRON
ftr-462	600	28	ruled	rule	VERB
ftr-462	600	29	for	for	ADP
ftr-462	600	30	the	the	DET
ftr-462	600	31	taxpayer	taxpayer	NOUN
ftr-462	600	32	,	,	PUNCT
ftr-462	600	33	it	it	PRON
ftr-462	600	34	would	would	AUX
ftr-462	600	35	have	have	AUX
ftr-462	600	36	made	make	VERB
ftr-462	600	37	an	an	DET
ftr-462	600	38	interpretive	interpretive	ADJ
ftr-462	600	39	use	use	NOUN
ftr-462	600	40	of	of	ADP
ftr-462	600	41	foreign	foreign	ADJ
ftr-462	600	42	law	law	NOUN
ftr-462	600	43	.	.	PUNCT
ftr-462	601	1	the	the	DET
ftr-462	601	2	court	court	NOUN
ftr-462	601	3	did	do	AUX
ftr-462	601	4	not	not	PART
ftr-462	601	5	,	,	PUNCT
ftr-462	601	6	however	however	ADV
ftr-462	601	7	,	,	PUNCT
ftr-462	601	8	do	do	VERB
ftr-462	601	9	so	so	ADV
ftr-462	601	10	.	.	PUNCT
ftr-462	602	1	it	it	PRON
ftr-462	602	2	did	do	AUX
ftr-462	602	3	not	not	PART
ftr-462	602	4	interpret	interpret	VERB
ftr-462	602	5	u.s	u.s	PROPN
ftr-462	602	6	.	.	PROPN
ftr-462	602	7	statutory	statutory	ADJ
ftr-462	602	8	language	language	NOUN
ftr-462	602	9	as	as	SCONJ
ftr-462	602	10	that	that	DET
ftr-462	602	11	language	language	NOUN
ftr-462	602	12	is	be	AUX
ftr-462	602	13	interpreted	interpret	VERB
ftr-462	602	14	under	under	ADP
ftr-462	602	15	the	the	DET
ftr-462	602	16	laws	law	NOUN
ftr-462	602	17	of	of	ADP
ftr-462	602	18	a	a	DET
ftr-462	602	19	foreign	foreign	ADJ
ftr-462	602	20	jurisdiction	jurisdiction	NOUN
ftr-462	602	21	.	.	PUNCT
ftr-462	603	1	instead	instead	ADV
ftr-462	603	2	,	,	PUNCT
ftr-462	603	3	the	the	DET
ftr-462	603	4	court	court	NOUN
ftr-462	603	5	put	put	VERB
ftr-462	603	6	foreign	foreign	ADJ
ftr-462	603	7	law	law	NOUN
ftr-462	603	8	to	to	ADP
ftr-462	603	9	a	a	DET
ftr-462	603	10	factual	factual	ADJ
ftr-462	603	11	use	use	NOUN
ftr-462	603	12	,	,	PUNCT
ftr-462	603	13	as	as	SCONJ
ftr-462	603	14	did	do	VERB
ftr-462	603	15	the	the	DET
ftr-462	603	16	courts	court	NOUN
ftr-462	603	17	in	in	ADP
ftr-462	603	18	biddle	biddle	PROPN
ftr-462	603	19	,	,	PUNCT
ftr-462	603	20	vulcan	vulcan	NOUN
ftr-462	603	21	materials	material	NOUN
ftr-462	603	22	,	,	PUNCT
ftr-462	603	23	and	and	CCONJ
ftr-462	603	24	procter	procter	PROPN
ftr-462	603	25	&	&	CCONJ
ftr-462	603	26	gamble.8	gamble.8	PROPN
ftr-462	603	27	°	°	PROPN
ftr-462	603	28	77	77	NUM
ftr-462	603	29	.	.	PUNCT
ftr-462	604	1	the	the	DET
ftr-462	604	2	government	government	NOUN
ftr-462	604	3	did	do	AUX
ftr-462	604	4	not	not	PART
ftr-462	604	5	expressly	expressly	ADV
ftr-462	604	6	argue	argue	VERB
ftr-462	604	7	in	in	ADP
ftr-462	604	8	exxon	exxon	PROPN
ftr-462	604	9	that	that	SCONJ
ftr-462	604	10	foreign	foreign	ADJ
ftr-462	604	11	law	law	NOUN
ftr-462	604	12	should	should	AUX
ftr-462	604	13	never	never	ADV
ftr-462	604	14	be	be	AUX
ftr-462	604	15	taken	take	VERB
ftr-462	604	16	into	into	ADP
ftr-462	604	17	account	account	NOUN
ftr-462	604	18	under	under	ADP
ftr-462	604	19	§	§	PROPN
ftr-462	604	20	482	482	NUM
ftr-462	604	21	,	,	PUNCT
ftr-462	604	22	but	but	CCONJ
ftr-462	604	23	this	this	PRON
ftr-462	604	24	is	be	AUX
ftr-462	604	25	the	the	DET
ftr-462	604	26	logical	logical	ADJ
ftr-462	604	27	extension	extension	NOUN
ftr-462	604	28	of	of	ADP
ftr-462	604	29	its	its	PRON
ftr-462	604	30	argument	argument	NOUN
ftr-462	604	31	that	that	SCONJ
ftr-462	604	32	foreign	foreign	ADJ
ftr-462	604	33	law	law	NOUN
ftr-462	604	34	should	should	AUX
ftr-462	604	35	not	not	PART
ftr-462	604	36	be	be	AUX
ftr-462	604	37	taken	take	VERB
ftr-462	604	38	into	into	ADP
ftr-462	604	39	account	account	NOUN
ftr-462	604	40	because	because	SCONJ
ftr-462	604	41	it	it	PRON
ftr-462	604	42	is	be	AUX
ftr-462	604	43	inherently	inherently	ADV
ftr-462	604	44	unreliable	unreliable	ADJ
ftr-462	604	45	.	.	PUNCT
ftr-462	605	1	78	78	NUM
ftr-462	605	2	.	.	PUNCT
ftr-462	606	1	as	as	SCONJ
ftr-462	606	2	noted	note	VERB
ftr-462	606	3	above	above	ADV
ftr-462	606	4	,	,	PUNCT
ftr-462	606	5	before	before	SCONJ
ftr-462	606	6	§	§	PROPN
ftr-462	606	7	482	482	NUM
ftr-462	606	8	can	can	AUX
ftr-462	606	9	apply	apply	VERB
ftr-462	606	10	,	,	PUNCT
ftr-462	606	11	it	it	PRON
ftr-462	606	12	must	must	AUX
ftr-462	606	13	be	be	AUX
ftr-462	606	14	established	establish	VERB
ftr-462	606	15	that	that	SCONJ
ftr-462	606	16	a	a	DET
ftr-462	606	17	nonmarket	nonmarket	NOUN
ftr-462	606	18	price	price	NOUN
ftr-462	606	19	results	result	NOUN
ftr-462	606	20	from	from	ADP
ftr-462	606	21	the	the	DET
ftr-462	606	22	fact	fact	NOUN
ftr-462	606	23	that	that	SCONJ
ftr-462	606	24	the	the	DET
ftr-462	606	25	taxpayers	taxpayer	NOUN
ftr-462	606	26	are	be	AUX
ftr-462	606	27	under	under	ADP
ftr-462	606	28	common	common	ADJ
ftr-462	606	29	control	control	NOUN
ftr-462	606	30	and	and	CCONJ
ftr-462	606	31	not	not	PART
ftr-462	606	32	from	from	ADP
ftr-462	606	33	other	other	ADJ
ftr-462	606	34	facts	fact	NOUN
ftr-462	606	35	,	,	PUNCT
ftr-462	606	36	such	such	ADJ
ftr-462	606	37	as	as	ADP
ftr-462	606	38	bona	bona	ADJ
ftr-462	606	39	fide	fide	ADJ
ftr-462	606	40	foreign	foreign	ADJ
ftr-462	606	41	legal	legal	ADJ
ftr-462	606	42	restrictions	restriction	NOUN
ftr-462	606	43	.	.	PUNCT
ftr-462	607	1	see	see	VERB
ftr-462	607	2	supra	supra	ADJ
ftr-462	607	3	text	text	NOUN
ftr-462	607	4	accompanying	accompanying	ADJ
ftr-462	607	5	note	note	NOUN
ftr-462	607	6	69	69	NUM
ftr-462	607	7	.	.	PUNCT
ftr-462	608	1	79	79	NUM
ftr-462	608	2	.	.	PUNCT
ftr-462	609	1	exxon	exxon	PROPN
ftr-462	609	2	corp	corp	PROPN
ftr-462	609	3	.	.	PROPN
ftr-462	609	4	,	,	PUNCT
ftr-462	609	5	66	66	NUM
ftr-462	609	6	t.c	t.c	PROPN
ftr-462	609	7	.	.	PROPN
ftr-462	609	8	memo	memo	NOUN
ftr-462	609	9	(	(	PUNCT
ftr-462	609	10	cch	cch	NOUN
ftr-462	609	11	)	)	PUNCT
ftr-462	609	12	at	at	ADP
ftr-462	609	13	1738	1738	NUM
ftr-462	609	14	,	,	PUNCT
ftr-462	609	15	t.c	t.c	PROPN
ftr-462	609	16	.	.	PROPN
ftr-462	609	17	memo	memo	NOUN
ftr-462	609	18	(	(	PUNCT
ftr-462	609	19	ria	ria	PROPN
ftr-462	609	20	)	)	PUNCT
ftr-462	609	21	at	at	ADP
ftr-462	609	22	93	93	NUM
ftr-462	609	23	-	-	SYM
ftr-462	609	24	3261	3261	NUM
ftr-462	609	25	(	(	PUNCT
ftr-462	609	26	footnote	footnote	NOUN
ftr-462	609	27	omitted	omit	VERB
ftr-462	609	28	)	)	PUNCT
ftr-462	609	29	.	.	PUNCT
ftr-462	610	1	80	80	NUM
ftr-462	610	2	.	.	PUNCT
ftr-462	611	1	under	under	ADP
ftr-462	611	2	the	the	DET
ftr-462	611	3	1968	1968	NUM
ftr-462	611	4	regulations	regulation	NOUN
ftr-462	611	5	,	,	PUNCT
ftr-462	611	6	when	when	SCONJ
ftr-462	611	7	payments	payment	NOUN
ftr-462	611	8	between	between	ADP
ftr-462	611	9	affiliates	affiliate	NOUN
ftr-462	611	10	were	be	AUX
ftr-462	611	11	prevented	prevent	VERB
ftr-462	611	12	"	"	PUNCT
ftr-462	611	13	because	because	SCONJ
ftr-462	611	14	of	of	ADP
ftr-462	611	15	currency	currency	NOUN
ftr-462	611	16	or	or	CCONJ
ftr-462	611	17	other	other	ADJ
ftr-462	611	18	restrictions	restriction	NOUN
ftr-462	611	19	imposed	impose	VERB
ftr-462	611	20	under	under	ADP
ftr-462	611	21	the	the	DET
ftr-462	611	22	laws	law	NOUN
ftr-462	611	23	of	of	ADP
ftr-462	611	24	any	any	DET
ftr-462	611	25	foreign	foreign	ADJ
ftr-462	611	26	country	country	NOUN
ftr-462	611	27	,	,	PUNCT
ftr-462	611	28	"	"	PUNCT
ftr-462	611	29	adjustments	adjustment	NOUN
ftr-462	611	30	under	under	ADP
ftr-462	611	31	§	§	PROPN
ftr-462	611	32	482	482	NUM
ftr-462	611	33	could	could	AUX
ftr-462	611	34	be	be	AUX
ftr-462	611	35	treated	treat	VERB
ftr-462	611	36	as	as	ADP
ftr-462	611	37	deferrable	deferrable	ADJ
ftr-462	611	38	income	income	NOUN
ftr-462	611	39	or	or	CCONJ
ftr-462	611	40	deductions	deduction	NOUN
ftr-462	611	41	if	if	SCONJ
ftr-462	611	42	this	this	DET
ftr-462	611	43	treatment	treatment	NOUN
ftr-462	611	44	was	be	AUX
ftr-462	611	45	consistent	consistent	ADJ
ftr-462	611	46	with	with	ADP
ftr-462	611	47	the	the	DET
ftr-462	611	48	taxpayer	taxpayer	NOUN
ftr-462	611	49	's	's	PART
ftr-462	611	50	accounting	accounting	NOUN
ftr-462	611	51	method	method	NOUN
ftr-462	611	52	.	.	PUNCT
ftr-462	612	1	regs	regs	PROPN
ftr-462	612	2	.	.	PUNCT
ftr-462	613	1	§	§	PROPN
ftr-462	613	2	1.482	1.482	NUM
ftr-462	613	3	-	-	SYM
ftr-462	613	4	1(d)(6	1(d)(6	NUM
ftr-462	613	5	)	)	PUNCT
ftr-462	613	6	(	(	PUNCT
ftr-462	613	7	before	before	ADP
ftr-462	613	8	amendment	amendment	NOUN
ftr-462	613	9	in	in	ADP
ftr-462	613	10	1994	1994	NUM
ftr-462	613	11	)	)	PUNCT
ftr-462	613	12	.	.	PUNCT
ftr-462	614	1	thus	thus	ADV
ftr-462	614	2	,	,	PUNCT
ftr-462	614	3	the	the	DET
ftr-462	614	4	treasury	treasury	NOUN
ftr-462	614	5	applied	apply	VERB
ftr-462	614	6	a	a	DET
ftr-462	614	7	deferral	deferral	ADJ
ftr-462	614	8	approach	approach	NOUN
ftr-462	614	9	to	to	ADP
ftr-462	614	10	situations	situation	NOUN
ftr-462	614	11	involving	involve	VERB
ftr-462	614	12	foreign	foreign	ADJ
ftr-462	614	13	restrictions	restriction	NOUN
ftr-462	614	14	on	on	ADP
ftr-462	614	15	payments	payment	NOUN
ftr-462	614	16	,	,	PUNCT
ftr-462	614	17	rather	rather	ADV
ftr-462	614	18	than	than	ADP
ftr-462	614	19	completely	completely	ADV
ftr-462	614	20	exempting	exempt	VERB
ftr-462	614	21	restricted	restricted	ADJ
ftr-462	614	22	payments	payment	NOUN
ftr-462	614	23	from	from	ADP
ftr-462	614	24	[	[	X
ftr-462	614	25	vol	vol	NOUN
ftr-462	614	26	3:4	3:4	NUM
ftr-462	614	27	foreign	foreign	ADJ
ftr-462	614	28	law	law	NOUN
ftr-462	614	29	in	in	ADP
ftr-462	614	30	u.s	u.s	PROPN
ftr-462	614	31	.	.	PROPN
ftr-462	614	32	international	international	PROPN
ftr-462	614	33	taxation	taxation	PROPN
ftr-462	614	34	lu	lu	PROPN
ftr-462	614	35	.	.	PUNCT
ftr-462	615	1	cross	cross	ADJ
ftr-462	615	2	-	-	ADJ
ftr-462	615	3	border	border	ADJ
ftr-462	615	4	tax	tax	NOUN
ftr-462	615	5	arbitrage	arbitrage	NOUN
ftr-462	615	6	jurisdictions	jurisdiction	NOUN
ftr-462	615	7	often	often	ADV
ftr-462	615	8	differ	differ	VERB
ftr-462	615	9	in	in	ADP
ftr-462	615	10	their	their	PRON
ftr-462	615	11	tax	tax	NOUN
ftr-462	615	12	treatments	treatment	NOUN
ftr-462	615	13	of	of	ADP
ftr-462	615	14	particular	particular	ADJ
ftr-462	615	15	transactions	transaction	NOUN
ftr-462	615	16	or	or	CCONJ
ftr-462	615	17	items	item	NOUN
ftr-462	615	18	.	.	PUNCT
ftr-462	616	1	the	the	DET
ftr-462	616	2	tax	tax	NOUN
ftr-462	616	3	treatments	treatment	NOUN
ftr-462	616	4	are	be	AUX
ftr-462	616	5	sometimes	sometimes	ADV
ftr-462	616	6	so	so	ADV
ftr-462	616	7	different	different	ADJ
ftr-462	616	8	as	as	SCONJ
ftr-462	616	9	to	to	PART
ftr-462	616	10	be	be	AUX
ftr-462	616	11	inconsistent	inconsistent	ADJ
ftr-462	616	12	.	.	PUNCT
ftr-462	617	1	where	where	SCONJ
ftr-462	617	2	this	this	DET
ftr-462	617	3	inconsistent	inconsistent	ADJ
ftr-462	617	4	treatment	treatment	NOUN
ftr-462	617	5	produces	produce	VERB
ftr-462	617	6	tax	tax	NOUN
ftr-462	617	7	benefits	benefit	NOUN
ftr-462	617	8	that	that	PRON
ftr-462	617	9	would	would	AUX
ftr-462	617	10	not	not	PART
ftr-462	617	11	be	be	AUX
ftr-462	617	12	available	available	ADJ
ftr-462	617	13	if	if	SCONJ
ftr-462	617	14	the	the	DET
ftr-462	617	15	transaction	transaction	NOUN
ftr-462	617	16	or	or	CCONJ
ftr-462	617	17	item	item	NOUN
ftr-462	617	18	were	be	AUX
ftr-462	617	19	treated	treat	VERB
ftr-462	617	20	consistently	consistently	ADV
ftr-462	617	21	,	,	PUNCT
ftr-462	617	22	it	it	PRON
ftr-462	617	23	may	may	AUX
ftr-462	617	24	be	be	AUX
ftr-462	617	25	referred	refer	VERB
ftr-462	617	26	to	to	ADP
ftr-462	617	27	as	as	ADP
ftr-462	617	28	cross	cross	ADJ
ftr-462	617	29	-	-	ADJ
ftr-462	617	30	border	border	ADJ
ftr-462	617	31	tax	tax	NOUN
ftr-462	617	32	arbitrage	arbitrage	NOUN
ftr-462	617	33	.	.	PUNCT
ftr-462	618	1	foreign	foreign	ADJ
ftr-462	618	2	law	law	NOUN
ftr-462	618	3	generally	generally	ADV
ftr-462	618	4	plays	play	VERB
ftr-462	618	5	a	a	DET
ftr-462	618	6	different	different	ADJ
ftr-462	618	7	role	role	NOUN
ftr-462	618	8	in	in	ADP
ftr-462	618	9	cross	cross	ADJ
ftr-462	618	10	-	-	ADJ
ftr-462	618	11	border	border	ADJ
ftr-462	618	12	tax	tax	NOUN
ftr-462	618	13	arbitrage	arbitrage	NOUN
ftr-462	618	14	transactions	transaction	NOUN
ftr-462	618	15	than	than	SCONJ
ftr-462	618	16	it	it	PRON
ftr-462	618	17	does	do	AUX
ftr-462	618	18	in	in	ADP
ftr-462	618	19	the	the	DET
ftr-462	618	20	situations	situation	NOUN
ftr-462	618	21	discussed	discuss	VERB
ftr-462	618	22	above	above	ADV
ftr-462	618	23	.	.	PUNCT
ftr-462	619	1	in	in	ADP
ftr-462	619	2	tax	tax	NOUN
ftr-462	619	3	arbitrage	arbitrage	NOUN
ftr-462	619	4	situations	situation	NOUN
ftr-462	619	5	,	,	PUNCT
ftr-462	619	6	foreign	foreign	ADJ
ftr-462	619	7	law	law	NOUN
ftr-462	619	8	generally	generally	ADV
ftr-462	619	9	has	have	VERB
ftr-462	619	10	no	no	DET
ftr-462	619	11	direct	direct	ADJ
ftr-462	619	12	impact	impact	NOUN
ftr-462	619	13	on	on	ADP
ftr-462	619	14	u.s	u.s	PROPN
ftr-462	619	15	.	.	PROPN
ftr-462	619	16	tax	tax	NOUN
ftr-462	619	17	consequences	consequence	NOUN
ftr-462	619	18	,	,	PUNCT
ftr-462	619	19	either	either	CCONJ
ftr-462	619	20	as	as	ADP
ftr-462	619	21	a	a	DET
ftr-462	619	22	prescriptive	prescriptive	ADJ
ftr-462	619	23	rule	rule	NOUN
ftr-462	619	24	of	of	ADP
ftr-462	619	25	decision	decision	NOUN
ftr-462	619	26	or	or	CCONJ
ftr-462	619	27	as	as	ADP
ftr-462	619	28	a	a	DET
ftr-462	619	29	fact	fact	NOUN
ftr-462	619	30	tending	tend	VERB
ftr-462	619	31	to	to	PART
ftr-462	619	32	satisfy	satisfy	VERB
ftr-462	619	33	a	a	DET
ftr-462	619	34	condition	condition	NOUN
ftr-462	619	35	precedent	precedent	NOUN
ftr-462	619	36	to	to	ADP
ftr-462	619	37	the	the	DET
ftr-462	619	38	application	application	NOUN
ftr-462	619	39	of	of	ADP
ftr-462	619	40	a	a	DET
ftr-462	619	41	statutory	statutory	ADJ
ftr-462	619	42	rule.8	rule.8	NOUN
ftr-462	619	43	'	'	PUNCT
ftr-462	619	44	rather	rather	ADV
ftr-462	619	45	,	,	PUNCT
ftr-462	619	46	foreign	foreign	ADJ
ftr-462	619	47	law	law	NOUN
ftr-462	619	48	is	be	AUX
ftr-462	619	49	most	most	ADV
ftr-462	619	50	often	often	ADV
ftr-462	619	51	implicated	implicate	VERB
ftr-462	619	52	solely	solely	ADV
ftr-462	619	53	because	because	SCONJ
ftr-462	619	54	the	the	DET
ftr-462	619	55	inconsistent	inconsistent	ADJ
ftr-462	619	56	treatment	treatment	NOUN
ftr-462	619	57	,	,	PUNCT
ftr-462	619	58	by	by	ADP
ftr-462	619	59	creating	create	VERB
ftr-462	619	60	tax	tax	NOUN
ftr-462	619	61	benefits	benefit	NOUN
ftr-462	619	62	in	in	ADP
ftr-462	619	63	two	two	NUM
ftr-462	619	64	jurisdictions	jurisdiction	NOUN
ftr-462	619	65	,	,	PUNCT
ftr-462	619	66	each	each	PRON
ftr-462	619	67	predicated	predicate	VERB
ftr-462	619	68	on	on	ADP
ftr-462	619	69	a	a	DET
ftr-462	619	70	view	view	NOUN
ftr-462	619	71	of	of	ADP
ftr-462	619	72	the	the	DET
ftr-462	619	73	facts	fact	NOUN
ftr-462	619	74	or	or	CCONJ
ftr-462	619	75	a	a	DET
ftr-462	619	76	legal	legal	ADJ
ftr-462	619	77	characterization	characterization	NOUN
ftr-462	619	78	fundamentally	fundamentally	ADV
ftr-462	619	79	at	at	ADP
ftr-462	619	80	odds	odd	NOUN
ftr-462	619	81	with	with	ADP
ftr-462	619	82	the	the	DET
ftr-462	619	83	other	other	ADJ
ftr-462	619	84	,	,	PUNCT
ftr-462	619	85	raises	raise	VERB
ftr-462	619	86	tax	tax	NOUN
ftr-462	619	87	policy	policy	NOUN
ftr-462	619	88	concerns	concern	NOUN
ftr-462	619	89	.	.	PUNCT
ftr-462	620	1	under	under	ADP
ftr-462	620	2	one	one	NUM
ftr-462	620	3	view	view	NOUN
ftr-462	620	4	of	of	ADP
ftr-462	620	5	this	this	DET
ftr-462	620	6	tax	tax	NOUN
ftr-462	620	7	policy	policy	NOUN
ftr-462	620	8	issue	issue	NOUN
ftr-462	620	9	,	,	PUNCT
ftr-462	620	10	u.s	u.s	PROPN
ftr-462	620	11	.	.	PROPN
ftr-462	620	12	tax	tax	NOUN
ftr-462	620	13	officials	official	NOUN
ftr-462	620	14	can	can	AUX
ftr-462	620	15	have	have	VERB
ftr-462	620	16	no	no	DET
ftr-462	620	17	legitimate	legitimate	ADJ
ftr-462	620	18	objection	objection	NOUN
ftr-462	620	19	to	to	ADP
ftr-462	620	20	this	this	DET
ftr-462	620	21	sort	sort	NOUN
ftr-462	620	22	of	of	ADP
ftr-462	620	23	tax	tax	NOUN
ftr-462	620	24	arbitrage.s	arbitrage.s	PUNCT
ftr-462	620	25	because	because	SCONJ
ftr-462	620	26	neither	neither	DET
ftr-462	620	27	jurisdiction	jurisdiction	NOUN
ftr-462	620	28	's	's	PART
ftr-462	620	29	law	law	NOUN
ftr-462	620	30	is	be	AUX
ftr-462	620	31	dependent	dependent	ADJ
ftr-462	620	32	on	on	ADP
ftr-462	620	33	,	,	PUNCT
ftr-462	620	34	or	or	CCONJ
ftr-462	620	35	even	even	ADV
ftr-462	620	36	relevant	relevant	ADJ
ftr-462	620	37	to	to	ADP
ftr-462	620	38	the	the	DET
ftr-462	620	39	other	other	ADJ
ftr-462	620	40	,	,	PUNCT
ftr-462	620	41	the	the	DET
ftr-462	620	42	concerns	concern	NOUN
ftr-462	620	43	raised	raise	VERB
ftr-462	620	44	above	above	ADV
ftr-462	620	45	regarding	regard	VERB
ftr-462	620	46	the	the	DET
ftr-462	620	47	use	use	NOUN
ftr-462	620	48	of	of	ADP
ftr-462	620	49	foreign	foreign	ADJ
ftr-462	620	50	law	law	NOUN
ftr-462	620	51	are	be	AUX
ftr-462	620	52	not	not	PART
ftr-462	620	53	implicated	implicate	VERB
ftr-462	620	54	.	.	PUNCT
ftr-462	621	1	that	that	PRON
ftr-462	621	2	is	be	AUX
ftr-462	621	3	,	,	PUNCT
ftr-462	621	4	tax	tax	NOUN
ftr-462	621	5	arbitrage	arbitrage	NOUN
ftr-462	621	6	situations	situation	NOUN
ftr-462	621	7	are	be	AUX
ftr-462	621	8	not	not	PART
ftr-462	621	9	a	a	DET
ftr-462	621	10	u.s	u.s	PROPN
ftr-462	621	11	.	.	PROPN
ftr-462	621	12	tax	tax	NOUN
ftr-462	621	13	policy	policy	NOUN
ftr-462	621	14	concern	concern	NOUN
ftr-462	621	15	because	because	SCONJ
ftr-462	621	16	there	there	PRON
ftr-462	621	17	is	be	VERB
ftr-462	621	18	no	no	DET
ftr-462	621	19	extraterritorial	extraterritorial	ADJ
ftr-462	621	20	relevance	relevance	NOUN
ftr-462	621	21	to	to	ADP
ftr-462	621	22	the	the	DET
ftr-462	621	23	law	law	NOUN
ftr-462	621	24	of	of	ADP
ftr-462	621	25	either	either	DET
ftr-462	621	26	jurisdiction	jurisdiction	NOUN
ftr-462	621	27	,	,	PUNCT
ftr-462	621	28	only	only	ADV
ftr-462	621	29	the	the	DET
ftr-462	621	30	fortuitous	fortuitous	ADJ
ftr-462	621	31	anomaly	anomaly	NOUN
ftr-462	621	32	that	that	SCONJ
ftr-462	621	33	the	the	DET
ftr-462	621	34	tax	tax	NOUN
ftr-462	621	35	result	result	NOUN
ftr-462	621	36	in	in	ADP
ftr-462	621	37	each	each	DET
ftr-462	621	38	jurisdiction	jurisdiction	NOUN
ftr-462	621	39	is	be	AUX
ftr-462	621	40	predicated	predicate	VERB
ftr-462	621	41	upon	upon	SCONJ
ftr-462	621	42	a	a	DET
ftr-462	621	43	view	view	NOUN
ftr-462	621	44	of	of	ADP
ftr-462	621	45	the	the	DET
ftr-462	621	46	application	application	NOUN
ftr-462	621	47	of	of	ADP
ftr-462	621	48	§	§	PROPN
ftr-462	621	49	482	482	NUM
ftr-462	621	50	under	under	ADP
ftr-462	621	51	the	the	DET
ftr-462	621	52	principles	principle	NOUN
ftr-462	621	53	of	of	ADP
ftr-462	621	54	first	first	ADJ
ftr-462	621	55	security	security	NOUN
ftr-462	621	56	bank	bank	NOUN
ftr-462	621	57	.	.	PUNCT
ftr-462	622	1	see	see	VERB
ftr-462	622	2	,	,	PUNCT
ftr-462	622	3	e.g.	e.g.	ADV
ftr-462	622	4	,	,	PUNCT
ftr-462	622	5	rev	rev	PROPN
ftr-462	622	6	.	.	PROPN
ftr-462	622	7	rul	rul	PROPN
ftr-462	622	8	.	.	PUNCT
ftr-462	623	1	74	74	NUM
ftr-462	623	2	-	-	SYM
ftr-462	623	3	24	24	NUM
ftr-462	623	4	,	,	PUNCT
ftr-462	623	5	1974	1974	NUM
ftr-462	623	6	-	-	SYM
ftr-462	623	7	1	1	NUM
ftr-462	623	8	c.b	c.b	PROPN
ftr-462	623	9	.	.	PROPN
ftr-462	623	10	124	124	NUM
ftr-462	623	11	(	(	PUNCT
ftr-462	623	12	conditioning	condition	VERB
ftr-462	623	13	suspension	suspension	NOUN
ftr-462	623	14	of	of	ADP
ftr-462	623	15	current	current	ADJ
ftr-462	623	16	adjustments	adjustment	NOUN
ftr-462	623	17	on	on	ADP
ftr-462	623	18	taxpayer	taxpayer	NOUN
ftr-462	623	19	's	's	PART
ftr-462	623	20	election	election	NOUN
ftr-462	623	21	of	of	ADP
ftr-462	623	22	an	an	DET
ftr-462	623	23	accounting	accounting	NOUN
ftr-462	623	24	method	method	NOUN
ftr-462	623	25	that	that	PRON
ftr-462	623	26	deferred	defer	VERB
ftr-462	623	27	recognition	recognition	NOUN
ftr-462	623	28	of	of	ADP
ftr-462	623	29	income	income	NOUN
ftr-462	623	30	)	)	PUNCT
ftr-462	623	31	.	.	PUNCT
ftr-462	624	1	this	this	DET
ftr-462	624	2	alternative	alternative	NOUN
ftr-462	624	3	to	to	ADP
ftr-462	624	4	applying	apply	VERB
ftr-462	624	5	first	first	ADJ
ftr-462	624	6	security	security	NOUN
ftr-462	624	7	bank	bank	NOUN
ftr-462	624	8	in	in	ADP
ftr-462	624	9	the	the	DET
ftr-462	624	10	foreign	foreign	ADJ
ftr-462	624	11	context	context	NOUN
ftr-462	624	12	addressed	address	VERB
ftr-462	624	13	a	a	DET
ftr-462	624	14	concern	concern	NOUN
ftr-462	624	15	about	about	ADP
ftr-462	624	16	collusion	collusion	NOUN
ftr-462	624	17	between	between	ADP
ftr-462	624	18	taxpayers	taxpayer	NOUN
ftr-462	624	19	and	and	CCONJ
ftr-462	624	20	foreign	foreign	ADJ
ftr-462	624	21	governments	government	NOUN
ftr-462	624	22	:	:	PUNCT
ftr-462	624	23	to	to	ADP
ftr-462	624	24	the	the	DET
ftr-462	624	25	extent	extent	NOUN
ftr-462	624	26	a	a	DET
ftr-462	624	27	foreign	foreign	ADJ
ftr-462	624	28	government	government	NOUN
ftr-462	624	29	has	have	VERB
ftr-462	624	30	an	an	DET
ftr-462	624	31	interest	interest	NOUN
ftr-462	624	32	in	in	ADP
ftr-462	624	33	restricting	restrict	VERB
ftr-462	624	34	deductible	deductible	ADJ
ftr-462	624	35	payments	payment	NOUN
ftr-462	624	36	and	and	CCONJ
ftr-462	624	37	a	a	DET
ftr-462	624	38	taxpayer	taxpayer	NOUN
ftr-462	624	39	benefits	benefit	NOUN
ftr-462	624	40	from	from	ADP
ftr-462	624	41	the	the	DET
ftr-462	624	42	resulting	result	VERB
ftr-462	624	43	offshore	offshore	ADJ
ftr-462	624	44	accumulation	accumulation	NOUN
ftr-462	624	45	of	of	ADP
ftr-462	624	46	income	income	NOUN
ftr-462	624	47	,	,	PUNCT
ftr-462	624	48	there	there	PRON
ftr-462	624	49	is	be	VERB
ftr-462	624	50	room	room	NOUN
ftr-462	624	51	for	for	ADP
ftr-462	624	52	mutually	mutually	ADV
ftr-462	624	53	beneficial	beneficial	ADJ
ftr-462	624	54	ad	ad	X
ftr-462	624	55	hoc	hoc	X
ftr-462	624	56	restrictions	restriction	NOUN
ftr-462	624	57	on	on	ADP
ftr-462	624	58	the	the	DET
ftr-462	624	59	distribution	distribution	NOUN
ftr-462	624	60	of	of	ADP
ftr-462	624	61	income	income	NOUN
ftr-462	624	62	.	.	PUNCT
ftr-462	625	1	however	however	ADV
ftr-462	625	2	,	,	PUNCT
ftr-462	625	3	as	as	SCONJ
ftr-462	625	4	discussed	discuss	VERB
ftr-462	625	5	above	above	ADV
ftr-462	625	6	,	,	PUNCT
ftr-462	625	7	the	the	DET
ftr-462	625	8	irs	irs	PROPN
ftr-462	625	9	'	'	PART
ftr-462	625	10	position	position	NOUN
ftr-462	625	11	regarding	regard	VERB
ftr-462	625	12	the	the	DET
ftr-462	625	13	foreign	foreign	ADJ
ftr-462	625	14	application	application	NOUN
ftr-462	625	15	of	of	ADP
ftr-462	625	16	first	first	ADJ
ftr-462	625	17	security	security	NOUN
ftr-462	625	18	bank	bank	NOUN
ftr-462	625	19	was	be	AUX
ftr-462	625	20	rejected	reject	VERB
ftr-462	625	21	in	in	ADP
ftr-462	625	22	the	the	DET
ftr-462	625	23	procter	procter	PROPN
ftr-462	625	24	&	&	CCONJ
ftr-462	625	25	gamble	gamble	PROPN
ftr-462	625	26	case	case	NOUN
ftr-462	625	27	.	.	PUNCT
ftr-462	626	1	the	the	DET
ftr-462	626	2	present	present	ADJ
ftr-462	626	3	regulations	regulation	NOUN
ftr-462	626	4	acquiesce	acquiesce	VERB
ftr-462	626	5	to	to	ADP
ftr-462	626	6	some	some	DET
ftr-462	626	7	extent	extent	NOUN
ftr-462	626	8	in	in	ADP
ftr-462	626	9	the	the	DET
ftr-462	626	10	principles	principle	NOUN
ftr-462	626	11	of	of	ADP
ftr-462	626	12	the	the	DET
ftr-462	626	13	procter	procter	PROPN
ftr-462	626	14	&	&	CCONJ
ftr-462	626	15	gamble	gamble	PROPN
ftr-462	626	16	case	case	NOUN
ftr-462	626	17	while	while	SCONJ
ftr-462	626	18	attempting	attempt	VERB
ftr-462	626	19	to	to	PART
ftr-462	626	20	limit	limit	VERB
ftr-462	626	21	the	the	DET
ftr-462	626	22	risk	risk	NOUN
ftr-462	626	23	of	of	ADP
ftr-462	626	24	collusion	collusion	NOUN
ftr-462	626	25	.	.	PUNCT
ftr-462	627	1	under	under	ADP
ftr-462	627	2	the	the	DET
ftr-462	627	3	regulations	regulation	NOUN
ftr-462	627	4	,	,	PUNCT
ftr-462	627	5	a	a	DET
ftr-462	627	6	foreign	foreign	ADJ
ftr-462	627	7	law	law	NOUN
ftr-462	627	8	restriction	restriction	NOUN
ftr-462	627	9	is	be	AUX
ftr-462	627	10	only	only	ADV
ftr-462	627	11	taken	take	VERB
ftr-462	627	12	into	into	ADP
ftr-462	627	13	account	account	NOUN
ftr-462	627	14	if	if	SCONJ
ftr-462	627	15	it	it	PRON
ftr-462	627	16	has	have	AUX
ftr-462	627	17	been	be	AUX
ftr-462	627	18	applied	apply	VERB
ftr-462	627	19	to	to	ADP
ftr-462	627	20	other	other	ADJ
ftr-462	627	21	uncontrolled	uncontrolled	ADJ
ftr-462	627	22	taxpayers	taxpayer	NOUN
ftr-462	627	23	in	in	ADP
ftr-462	627	24	comparable	comparable	ADJ
ftr-462	627	25	situations	situation	NOUN
ftr-462	627	26	or	or	CCONJ
ftr-462	627	27	a	a	DET
ftr-462	627	28	three	three	NUM
ftr-462	627	29	-	-	PUNCT
ftr-462	627	30	part	part	NOUN
ftr-462	627	31	test	test	NOUN
ftr-462	627	32	is	be	AUX
ftr-462	627	33	satisfied	satisfied	ADJ
ftr-462	627	34	:	:	PUNCT
ftr-462	627	35	(	(	PUNCT
ftr-462	627	36	1	1	X
ftr-462	627	37	)	)	PUNCT
ftr-462	627	38	the	the	DET
ftr-462	627	39	foreign	foreign	ADJ
ftr-462	627	40	restriction	restriction	NOUN
ftr-462	627	41	is	be	AUX
ftr-462	627	42	a	a	DET
ftr-462	627	43	law	law	NOUN
ftr-462	627	44	of	of	ADP
ftr-462	627	45	general	general	ADJ
ftr-462	627	46	applicability	applicability	NOUN
ftr-462	627	47	that	that	PRON
ftr-462	627	48	prevents	prevent	VERB
ftr-462	627	49	payments	payment	NOUN
ftr-462	627	50	outright	outright	ADJ
ftr-462	627	51	rather	rather	ADV
ftr-462	627	52	than	than	ADP
ftr-462	627	53	merely	merely	ADV
ftr-462	627	54	limiting	limit	VERB
ftr-462	627	55	associated	associated	ADJ
ftr-462	627	56	deductions	deduction	NOUN
ftr-462	627	57	,	,	PUNCT
ftr-462	627	58	(	(	PUNCT
ftr-462	627	59	2	2	X
ftr-462	627	60	)	)	PUNCT
ftr-462	627	61	the	the	DET
ftr-462	627	62	law	law	NOUN
ftr-462	627	63	has	have	AUX
ftr-462	627	64	not	not	PART
ftr-462	627	65	been	be	AUX
ftr-462	627	66	circumvented	circumvent	VERB
ftr-462	627	67	or	or	CCONJ
ftr-462	627	68	violated	violate	VERB
ftr-462	627	69	by	by	ADP
ftr-462	627	70	the	the	DET
ftr-462	627	71	taxpayer	taxpayer	NOUN
ftr-462	627	72	,	,	PUNCT
ftr-462	627	73	and	and	CCONJ
ftr-462	627	74	(	(	PUNCT
ftr-462	627	75	3	3	X
ftr-462	627	76	)	)	PUNCT
ftr-462	627	77	the	the	DET
ftr-462	627	78	taxpayer	taxpayer	NOUN
ftr-462	627	79	has	have	AUX
ftr-462	627	80	exhausted	exhaust	VERB
ftr-462	627	81	its	its	PRON
ftr-462	627	82	remedies	remedy	NOUN
ftr-462	627	83	under	under	ADP
ftr-462	627	84	foreign	foreign	ADJ
ftr-462	627	85	law	law	NOUN
ftr-462	627	86	in	in	ADP
ftr-462	627	87	seeking	seek	VERB
ftr-462	627	88	a	a	DET
ftr-462	627	89	waiver	waiver	NOUN
ftr-462	627	90	of	of	ADP
ftr-462	627	91	the	the	DET
ftr-462	627	92	restriction	restriction	NOUN
ftr-462	627	93	.	.	PUNCT
ftr-462	628	1	see	see	VERB
ftr-462	628	2	reg	reg	NOUN
ftr-462	628	3	.	.	PUNCT
ftr-462	629	1	§	§	PROPN
ftr-462	629	2	1.482	1.482	NUM
ftr-462	629	3	-	-	PUNCT
ftr-462	629	4	1(h)(2	1(h)(2	NUM
ftr-462	629	5	)	)	PUNCT
ftr-462	629	6	.	.	PUNCT
ftr-462	630	1	81	81	NUM
ftr-462	630	2	.	.	PUNCT
ftr-462	631	1	as	as	SCONJ
ftr-462	631	2	discussed	discuss	VERB
ftr-462	631	3	below	below	ADV
ftr-462	631	4	,	,	PUNCT
ftr-462	631	5	an	an	DET
ftr-462	631	6	exception	exception	NOUN
ftr-462	631	7	,	,	PUNCT
ftr-462	631	8	which	which	PRON
ftr-462	631	9	allows	allow	VERB
ftr-462	631	10	for	for	ADP
ftr-462	631	11	an	an	DET
ftr-462	631	12	analysis	analysis	NOUN
ftr-462	631	13	consistent	consistent	ADJ
ftr-462	631	14	with	with	ADP
ftr-462	631	15	that	that	PRON
ftr-462	631	16	employed	employ	VERB
ftr-462	631	17	in	in	ADP
ftr-462	631	18	the	the	DET
ftr-462	631	19	cases	case	NOUN
ftr-462	631	20	described	describe	VERB
ftr-462	631	21	above	above	ADV
ftr-462	631	22	,	,	PUNCT
ftr-462	631	23	involves	involve	VERB
ftr-462	631	24	the	the	DET
ftr-462	631	25	use	use	NOUN
ftr-462	631	26	of	of	ADP
ftr-462	631	27	treaties	treaty	NOUN
ftr-462	631	28	in	in	ADP
ftr-462	631	29	cross	cross	ADJ
ftr-462	631	30	-	-	ADJ
ftr-462	631	31	border	border	ADJ
ftr-462	631	32	tax	tax	NOUN
ftr-462	631	33	arbitrage	arbitrage	NOUN
ftr-462	631	34	.	.	PUNCT
ftr-462	632	1	see	see	VERB
ftr-462	632	2	infra	infra	NOUN
ftr-462	632	3	part	part	NOUN
ftr-462	632	4	ih.b	ih.b	NOUN
ftr-462	632	5	.	.	PUNCT
ftr-462	633	1	82	82	NUM
ftr-462	633	2	.	.	PUNCT
ftr-462	634	1	see	see	VERB
ftr-462	634	2	statement	statement	NOUN
ftr-462	634	3	of	of	ADP
ftr-462	634	4	u.s	u.s	PROPN
ftr-462	634	5	.	.	PROPN
ftr-462	634	6	council	council	PROPN
ftr-462	634	7	for	for	ADP
ftr-462	634	8	international	international	ADJ
ftr-462	634	9	business	business	NOUN
ftr-462	634	10	on	on	ADP
ftr-462	634	11	international	international	ADJ
ftr-462	634	12	application	application	NOUN
ftr-462	634	13	of	of	ADP
ftr-462	634	14	check	check	NOUN
ftr-462	634	15	-	-	PUNCT
ftr-462	634	16	the	the	DET
ftr-462	634	17	-	-	PUNCT
ftr-462	634	18	box	box	NOUN
ftr-462	634	19	entity	entity	NOUN
ftr-462	634	20	classification	classification	NOUN
ftr-462	634	21	proposal	proposal	NOUN
ftr-462	634	22	of	of	ADP
ftr-462	634	23	revenue	revenue	NOUN
ftr-462	634	24	notice	notice	NOUN
ftr-462	634	25	95	95	NUM
ftr-462	634	26	-	-	SYM
ftr-462	634	27	14	14	NUM
ftr-462	634	28	,	,	PUNCT
ftr-462	634	29	reprinted	reprint	VERB
ftr-462	634	30	in	in	ADP
ftr-462	634	31	95	95	NUM
ftr-462	634	32	tnt	tnt	NOUN
ftr-462	634	33	147	147	NUM
ftr-462	634	34	-	-	SYM
ftr-462	634	35	7	7	NUM
ftr-462	634	36	(	(	PUNCT
ftr-462	634	37	july	july	PROPN
ftr-462	634	38	28	28	NUM
ftr-462	634	39	,	,	PUNCT
ftr-462	634	40	1995	1995	NUM
ftr-462	634	41	)	)	PUNCT
ftr-462	634	42	(	(	PUNCT
ftr-462	634	43	lexis	lexis	X
ftr-462	634	44	,	,	PUNCT
ftr-462	634	45	fedtax	fedtax	NOUN
ftr-462	634	46	library	library	NOUN
ftr-462	634	47	,	,	PUNCT
ftr-462	634	48	tnt	tnt	NOUN
ftr-462	634	49	file	file	NOUN
ftr-462	634	50	)	)	PUNCT
ftr-462	634	51	.	.	PUNCT
ftr-462	635	1	1996	1996	NUM
ftr-462	635	2	]	]	PUNCT
ftr-462	635	3	florida	florida	PROPN
ftr-462	635	4	tax	tax	PROPN
ftr-462	635	5	review	review	NOUN
ftr-462	635	6	the	the	DET
ftr-462	635	7	facts	fact	NOUN
ftr-462	635	8	or	or	CCONJ
ftr-462	635	9	a	a	DET
ftr-462	635	10	legal	legal	ADJ
ftr-462	635	11	characterization	characterization	NOUN
ftr-462	635	12	that	that	PRON
ftr-462	635	13	is	be	AUX
ftr-462	635	14	inconsistent	inconsistent	ADJ
ftr-462	635	15	with	with	ADP
ftr-462	635	16	that	that	PRON
ftr-462	635	17	in	in	ADP
ftr-462	635	18	the	the	DET
ftr-462	635	19	other	other	ADJ
ftr-462	635	20	jurisdiction	jurisdiction	NOUN
ftr-462	635	21	.	.	PUNCT
ftr-462	636	1	as	as	ADV
ftr-462	636	2	long	long	ADV
ftr-462	636	3	as	as	SCONJ
ftr-462	636	4	the	the	DET
ftr-462	636	5	united	united	PROPN
ftr-462	636	6	states	states	PROPN
ftr-462	636	7	is	be	AUX
ftr-462	636	8	satisfied	satisfied	ADJ
ftr-462	636	9	that	that	SCONJ
ftr-462	636	10	its	its	PRON
ftr-462	636	11	laws	law	NOUN
ftr-462	636	12	are	be	AUX
ftr-462	636	13	being	be	AUX
ftr-462	636	14	observed	observe	VERB
ftr-462	636	15	,	,	PUNCT
ftr-462	636	16	what	what	PRON
ftr-462	636	17	goes	go	VERB
ftr-462	636	18	on	on	ADP
ftr-462	636	19	outside	outside	ADP
ftr-462	636	20	its	its	PRON
ftr-462	636	21	borders	border	NOUN
ftr-462	636	22	should	should	AUX
ftr-462	636	23	be	be	AUX
ftr-462	636	24	of	of	ADP
ftr-462	636	25	no	no	DET
ftr-462	636	26	importance	importance	NOUN
ftr-462	636	27	.	.	PUNCT
ftr-462	637	1	this	this	DET
ftr-462	637	2	position	position	NOUN
ftr-462	637	3	is	be	AUX
ftr-462	637	4	correct	correct	ADJ
ftr-462	637	5	only	only	ADV
ftr-462	637	6	if	if	SCONJ
ftr-462	637	7	(	(	PUNCT
ftr-462	637	8	1	1	X
ftr-462	637	9	)	)	PUNCT
ftr-462	637	10	the	the	DET
ftr-462	637	11	consequences	consequence	NOUN
ftr-462	637	12	in	in	ADP
ftr-462	637	13	one	one	NUM
ftr-462	637	14	jurisdiction	jurisdiction	NOUN
ftr-462	637	15	do	do	AUX
ftr-462	637	16	not	not	PART
ftr-462	637	17	depend	depend	VERB
ftr-462	637	18	to	to	ADP
ftr-462	637	19	any	any	DET
ftr-462	637	20	extent	extent	NOUN
ftr-462	637	21	on	on	ADP
ftr-462	637	22	the	the	DET
ftr-462	637	23	consequences	consequence	NOUN
ftr-462	637	24	in	in	ADP
ftr-462	637	25	the	the	DET
ftr-462	637	26	other	other	ADJ
ftr-462	637	27	jurisdiction	jurisdiction	NOUN
ftr-462	637	28	and	and	CCONJ
ftr-462	637	29	(	(	PUNCT
ftr-462	637	30	2	2	X
ftr-462	637	31	)	)	PUNCT
ftr-462	637	32	the	the	DET
ftr-462	637	33	united	united	PROPN
ftr-462	637	34	states	states	PROPN
ftr-462	637	35	has	have	VERB
ftr-462	637	36	no	no	DET
ftr-462	637	37	legitimate	legitimate	ADJ
ftr-462	637	38	objection	objection	NOUN
ftr-462	637	39	when	when	SCONJ
ftr-462	637	40	taxpayers	taxpayer	NOUN
ftr-462	637	41	take	take	VERB
ftr-462	637	42	inconsistent	inconsistent	ADJ
ftr-462	637	43	positions	position	NOUN
ftr-462	637	44	in	in	ADP
ftr-462	637	45	two	two	NUM
ftr-462	637	46	jurisdictions	jurisdiction	NOUN
ftr-462	637	47	.	.	PUNCT
ftr-462	638	1	conversely	conversely	ADV
ftr-462	638	2	,	,	PUNCT
ftr-462	638	3	the	the	DET
ftr-462	638	4	position	position	NOUN
ftr-462	638	5	is	be	AUX
ftr-462	638	6	incorrect	incorrect	ADJ
ftr-462	638	7	if	if	SCONJ
ftr-462	638	8	either	either	CCONJ
ftr-462	638	9	the	the	DET
ftr-462	638	10	consequences	consequence	NOUN
ftr-462	638	11	in	in	ADP
ftr-462	638	12	one	one	NUM
ftr-462	638	13	jurisdiction	jurisdiction	NOUN
ftr-462	638	14	depend	depend	VERB
ftr-462	638	15	on	on	ADP
ftr-462	638	16	the	the	DET
ftr-462	638	17	consequences	consequence	NOUN
ftr-462	638	18	in	in	ADP
ftr-462	638	19	the	the	DET
ftr-462	638	20	other	other	ADJ
ftr-462	638	21	jurisdiction	jurisdiction	NOUN
ftr-462	638	22	or	or	CCONJ
ftr-462	638	23	the	the	DET
ftr-462	638	24	united	united	PROPN
ftr-462	638	25	states	states	PROPN
ftr-462	638	26	can	can	AUX
ftr-462	638	27	articulate	articulate	VERB
ftr-462	638	28	a	a	DET
ftr-462	638	29	legitimate	legitimate	ADJ
ftr-462	638	30	tax	tax	NOUN
ftr-462	638	31	policy	policy	NOUN
ftr-462	638	32	objection	objection	NOUN
ftr-462	638	33	to	to	ADP
ftr-462	638	34	cross	cross	ADJ
ftr-462	638	35	-	-	ADJ
ftr-462	638	36	border	border	ADJ
ftr-462	638	37	tax	tax	NOUN
ftr-462	638	38	arbitrage	arbitrage	NOUN
ftr-462	638	39	.	.	PUNCT
ftr-462	639	1	one	one	NUM
ftr-462	639	2	objection	objection	NOUN
ftr-462	639	3	might	might	AUX
ftr-462	639	4	be	be	AUX
ftr-462	639	5	that	that	SCONJ
ftr-462	639	6	,	,	PUNCT
ftr-462	639	7	even	even	ADV
ftr-462	639	8	if	if	SCONJ
ftr-462	639	9	a	a	DET
ftr-462	639	10	u.s	u.s	PROPN
ftr-462	639	11	.	.	PROPN
ftr-462	639	12	tax	tax	NOUN
ftr-462	639	13	rule	rule	NOUN
ftr-462	639	14	does	do	AUX
ftr-462	639	15	not	not	PART
ftr-462	639	16	by	by	ADP
ftr-462	639	17	its	its	PRON
ftr-462	639	18	terms	term	NOUN
ftr-462	639	19	apply	apply	VERB
ftr-462	639	20	differently	differently	ADV
ftr-462	639	21	depending	depend	VERB
ftr-462	639	22	on	on	ADP
ftr-462	639	23	the	the	DET
ftr-462	639	24	results	result	NOUN
ftr-462	639	25	under	under	ADP
ftr-462	639	26	foreign	foreign	ADJ
ftr-462	639	27	law	law	NOUN
ftr-462	639	28	,	,	PUNCT
ftr-462	639	29	the	the	DET
ftr-462	639	30	rule	rule	NOUN
ftr-462	639	31	might	might	AUX
ftr-462	639	32	implicitly	implicitly	ADV
ftr-462	639	33	be	be	AUX
ftr-462	639	34	premised	premise	VERB
ftr-462	639	35	on	on	ADP
ftr-462	639	36	a	a	DET
ftr-462	639	37	particular	particular	ADJ
ftr-462	639	38	treatment	treatment	NOUN
ftr-462	639	39	under	under	ADP
ftr-462	639	40	foreign	foreign	ADJ
ftr-462	639	41	law	law	NOUN
ftr-462	639	42	.	.	PUNCT
ftr-462	640	1	under	under	ADP
ftr-462	640	2	this	this	DET
ftr-462	640	3	view	view	NOUN
ftr-462	640	4	,	,	PUNCT
ftr-462	640	5	the	the	DET
ftr-462	640	6	u.s	u.s	PROPN
ftr-462	640	7	.	.	PROPN
ftr-462	640	8	tax	tax	NOUN
ftr-462	640	9	results	result	NOUN
ftr-462	640	10	properly	properly	ADV
ftr-462	640	11	may	may	AUX
ftr-462	640	12	be	be	AUX
ftr-462	640	13	altered	alter	VERB
ftr-462	640	14	if	if	SCONJ
ftr-462	640	15	the	the	DET
ftr-462	640	16	foreign	foreign	ADJ
ftr-462	640	17	tax	tax	NOUN
ftr-462	640	18	results	result	NOUN
ftr-462	640	19	are	be	AUX
ftr-462	640	20	not	not	PART
ftr-462	640	21	as	as	ADV
ftr-462	640	22	implicitly	implicitly	ADV
ftr-462	640	23	contemplated.83	contemplated.83	ADJ
ftr-462	640	24	ultimately	ultimately	ADV
ftr-462	640	25	,	,	PUNCT
ftr-462	640	26	cross	cross	ADJ
ftr-462	640	27	-	-	ADJ
ftr-462	640	28	border	border	ADJ
ftr-462	640	29	tax	tax	NOUN
ftr-462	640	30	arbitrage	arbitrage	NOUN
ftr-462	640	31	might	might	AUX
ftr-462	640	32	be	be	AUX
ftr-462	640	33	the	the	DET
ftr-462	640	34	price	price	NOUN
ftr-462	640	35	of	of	ADP
ftr-462	640	36	the	the	DET
ftr-462	640	37	absence	absence	NOUN
ftr-462	640	38	of	of	ADP
ftr-462	640	39	international	international	ADJ
ftr-462	640	40	consensus	consensus	NOUN
ftr-462	640	41	on	on	ADP
ftr-462	640	42	tax	tax	NOUN
ftr-462	640	43	matters.84	matters.84	NOUN
ftr-462	640	44	in	in	ADP
ftr-462	640	45	the	the	DET
ftr-462	640	46	context	context	NOUN
ftr-462	640	47	of	of	ADP
ftr-462	640	48	international	international	ADJ
ftr-462	640	49	trade	trade	NOUN
ftr-462	640	50	regulation	regulation	NOUN
ftr-462	640	51	,	,	PUNCT
ftr-462	640	52	the	the	DET
ftr-462	640	53	laws	law	NOUN
ftr-462	640	54	of	of	ADP
ftr-462	640	55	many	many	ADJ
ftr-462	640	56	nations	nation	NOUN
ftr-462	640	57	have	have	AUX
ftr-462	640	58	been	be	AUX
ftr-462	640	59	harmonized	harmonize	VERB
ftr-462	640	60	,	,	PUNCT
ftr-462	640	61	and	and	CCONJ
ftr-462	640	62	complex	complex	ADJ
ftr-462	640	63	multilateral	multilateral	ADJ
ftr-462	640	64	treaties	treaty	NOUN
ftr-462	640	65	have	have	AUX
ftr-462	640	66	been	be	AUX
ftr-462	640	67	concluded	conclude	VERB
ftr-462	640	68	.	.	PUNCT
ftr-462	640	69	"	"	PUNCT
ftr-462	641	1	in	in	ADP
ftr-462	641	2	the	the	DET
ftr-462	641	3	tax	tax	NOUN
ftr-462	641	4	area	area	NOUN
ftr-462	641	5	,	,	PUNCT
ftr-462	641	6	only	only	ADV
ftr-462	641	7	halting	halting	ADJ
ftr-462	641	8	steps	step	NOUN
ftr-462	641	9	have	have	AUX
ftr-462	641	10	been	be	AUX
ftr-462	641	11	taken	take	VERB
ftr-462	641	12	towards	towards	ADP
ftr-462	641	13	multijurisdictional	multijurisdictional	ADJ
ftr-462	641	14	harmonization.86	harmonization.86	NOUN
ftr-462	641	15	arguably	arguably	ADV
ftr-462	641	16	,	,	PUNCT
ftr-462	641	17	absent	absent	ADJ
ftr-462	641	18	a	a	DET
ftr-462	641	19	global	global	ADJ
ftr-462	641	20	tax	tax	NOUN
ftr-462	641	21	law	law	NOUN
ftr-462	641	22	,	,	PUNCT
ftr-462	641	23	the	the	DET
ftr-462	641	24	united	united	PROPN
ftr-462	641	25	states	states	PROPN
ftr-462	641	26	can	can	AUX
ftr-462	641	27	have	have	VERB
ftr-462	641	28	no	no	DET
ftr-462	641	29	83	83	NUM
ftr-462	641	30	.	.	PUNCT
ftr-462	642	1	see	see	VERB
ftr-462	642	2	daniel	daniel	PROPN
ftr-462	642	3	i.	i.	PROPN
ftr-462	642	4	halperin	halperin	PROPN
ftr-462	642	5	,	,	PUNCT
ftr-462	642	6	are	be	AUX
ftr-462	642	7	anti	anti	ADJ
ftr-462	642	8	-	-	ADJ
ftr-462	642	9	abuse	abuse	ADJ
ftr-462	642	10	rules	rule	NOUN
ftr-462	642	11	appropriate	appropriate	ADJ
ftr-462	642	12	?	?	PUNCT
ftr-462	643	1	48	48	NUM
ftr-462	643	2	tax	tax	NOUN
ftr-462	643	3	law	law	NOUN
ftr-462	643	4	.	.	PUNCT
ftr-462	644	1	807	807	NUM
ftr-462	644	2	,	,	PUNCT
ftr-462	644	3	810	810	NUM
ftr-462	644	4	(	(	PUNCT
ftr-462	644	5	1995	1995	NUM
ftr-462	644	6	)	)	PUNCT
ftr-462	644	7	.	.	PUNCT
ftr-462	645	1	this	this	DET
ftr-462	645	2	objection	objection	NOUN
ftr-462	645	3	might	might	AUX
ftr-462	645	4	be	be	AUX
ftr-462	645	5	stronger	strong	ADJ
ftr-462	645	6	or	or	CCONJ
ftr-462	645	7	weaker	weak	ADJ
ftr-462	645	8	depending	depend	VERB
ftr-462	645	9	on	on	ADP
ftr-462	645	10	whether	whether	SCONJ
ftr-462	645	11	the	the	DET
ftr-462	645	12	differing	differ	VERB
ftr-462	645	13	tax	tax	NOUN
ftr-462	645	14	consequences	consequence	NOUN
ftr-462	645	15	in	in	ADP
ftr-462	645	16	the	the	DET
ftr-462	645	17	two	two	NUM
ftr-462	645	18	jurisdictions	jurisdiction	NOUN
ftr-462	645	19	result	result	VERB
ftr-462	645	20	from	from	ADP
ftr-462	645	21	inconsistent	inconsistent	ADJ
ftr-462	645	22	laws	law	NOUN
ftr-462	645	23	or	or	CCONJ
ftr-462	645	24	inconsistently	inconsistently	ADV
ftr-462	645	25	applications	application	NOUN
ftr-462	645	26	of	of	ADP
ftr-462	645	27	consistent	consistent	ADJ
ftr-462	645	28	laws	law	NOUN
ftr-462	645	29	.	.	PUNCT
ftr-462	646	1	that	that	PRON
ftr-462	646	2	is	is	ADV
ftr-462	646	3	,	,	PUNCT
ftr-462	646	4	we	we	PRON
ftr-462	646	5	might	might	AUX
ftr-462	646	6	distinguish	distinguish	VERB
ftr-462	646	7	a	a	DET
ftr-462	646	8	case	case	NOUN
ftr-462	646	9	in	in	ADP
ftr-462	646	10	which	which	PRON
ftr-462	646	11	the	the	DET
ftr-462	646	12	laws	law	NOUN
ftr-462	646	13	of	of	ADP
ftr-462	646	14	the	the	DET
ftr-462	646	15	two	two	NUM
ftr-462	646	16	jurisdictions	jurisdiction	NOUN
ftr-462	646	17	prescribe	prescribe	VERB
ftr-462	646	18	inconsistent	inconsistent	ADJ
ftr-462	646	19	results	result	NOUN
ftr-462	646	20	under	under	ADP
ftr-462	646	21	the	the	DET
ftr-462	646	22	same	same	ADJ
ftr-462	646	23	view	view	NOUN
ftr-462	646	24	of	of	ADP
ftr-462	646	25	the	the	DET
ftr-462	646	26	facts	fact	NOUN
ftr-462	646	27	,	,	PUNCT
ftr-462	646	28	from	from	ADP
ftr-462	646	29	a	a	DET
ftr-462	646	30	case	case	NOUN
ftr-462	646	31	in	in	ADP
ftr-462	646	32	which	which	PRON
ftr-462	646	33	the	the	DET
ftr-462	646	34	taxpayer	taxpayer	NOUN
ftr-462	646	35	urges	urge	VERB
ftr-462	646	36	inconsistent	inconsistent	ADJ
ftr-462	646	37	views	view	NOUN
ftr-462	646	38	of	of	ADP
ftr-462	646	39	the	the	DET
ftr-462	646	40	facts	fact	NOUN
ftr-462	646	41	in	in	ADP
ftr-462	646	42	the	the	DET
ftr-462	646	43	two	two	NUM
ftr-462	646	44	jurisdictions	jurisdiction	NOUN
ftr-462	646	45	.	.	PUNCT
ftr-462	647	1	arguably	arguably	ADV
ftr-462	647	2	,	,	PUNCT
ftr-462	647	3	in	in	ADP
ftr-462	647	4	the	the	DET
ftr-462	647	5	latter	latter	ADJ
ftr-462	647	6	case	case	NOUN
ftr-462	647	7	,	,	PUNCT
ftr-462	647	8	the	the	DET
ftr-462	647	9	united	united	PROPN
ftr-462	647	10	states	states	PROPN
ftr-462	647	11	has	have	VERB
ftr-462	647	12	a	a	DET
ftr-462	647	13	more	more	ADV
ftr-462	647	14	legitimate	legitimate	ADJ
ftr-462	647	15	objection	objection	NOUN
ftr-462	647	16	.	.	PUNCT
ftr-462	648	1	84	84	NUM
ftr-462	648	2	.	.	PUNCT
ftr-462	649	1	for	for	ADP
ftr-462	649	2	a	a	DET
ftr-462	649	3	forceful	forceful	ADJ
ftr-462	649	4	argument	argument	NOUN
ftr-462	649	5	in	in	ADP
ftr-462	649	6	favor	favor	NOUN
ftr-462	649	7	of	of	ADP
ftr-462	649	8	international	international	ADJ
ftr-462	649	9	consensus	consensus	NOUN
ftr-462	649	10	in	in	ADP
ftr-462	649	11	the	the	DET
ftr-462	649	12	transfer	transfer	NOUN
ftr-462	649	13	pricing	pricing	NOUN
ftr-462	649	14	context	context	NOUN
ftr-462	649	15	,	,	PUNCT
ftr-462	649	16	see	see	VERB
ftr-462	649	17	reuven	reuven	PROPN
ftr-462	649	18	s.	s.	PROPN
ftr-462	649	19	avi	avi	PROPN
ftr-462	649	20	-	-	PUNCT
ftr-462	649	21	yonah	yonah	PROPN
ftr-462	649	22	,	,	PUNCT
ftr-462	649	23	the	the	DET
ftr-462	649	24	rise	rise	NOUN
ftr-462	649	25	and	and	CCONJ
ftr-462	649	26	fall	fall	NOUN
ftr-462	649	27	of	of	ADP
ftr-462	649	28	arms	arm	NOUN
ftr-462	649	29	length	length	NOUN
ftr-462	649	30	:	:	PUNCT
ftr-462	649	31	a	a	DET
ftr-462	649	32	study	study	NOUN
ftr-462	649	33	in	in	ADP
ftr-462	649	34	the	the	DET
ftr-462	649	35	evolution	evolution	NOUN
ftr-462	649	36	of	of	ADP
ftr-462	649	37	u.s	u.s	PROPN
ftr-462	649	38	.	.	PROPN
ftr-462	649	39	international	international	PROPN
ftr-462	649	40	taxation	taxation	PROPN
ftr-462	649	41	,	,	PUNCT
ftr-462	649	42	15	15	NUM
ftr-462	649	43	va	va	NOUN
ftr-462	649	44	.	.	PUNCT
ftr-462	649	45	tax	tax	PROPN
ftr-462	649	46	rev	rev	PROPN
ftr-462	649	47	.	.	PROPN
ftr-462	649	48	89	89	NUM
ftr-462	649	49	(	(	PUNCT
ftr-462	649	50	1995	1995	NUM
ftr-462	649	51	)	)	PUNCT
ftr-462	649	52	.	.	PUNCT
ftr-462	650	1	85	85	NUM
ftr-462	650	2	.	.	PUNCT
ftr-462	651	1	see	see	VERB
ftr-462	651	2	,	,	PUNCT
ftr-462	651	3	e.g.	e.g.	ADV
ftr-462	651	4	,	,	PUNCT
ftr-462	651	5	general	general	ADJ
ftr-462	651	6	agreement	agreement	NOUN
ftr-462	651	7	on	on	ADP
ftr-462	651	8	tariffs	tariff	NOUN
ftr-462	651	9	and	and	CCONJ
ftr-462	651	10	trade	trade	NOUN
ftr-462	651	11	(	(	PUNCT
ftr-462	651	12	gatt	gatt	PROPN
ftr-462	651	13	)	)	PUNCT
ftr-462	651	14	,	,	PUNCT
ftr-462	651	15	oct	oct	PROPN
ftr-462	651	16	.	.	PROPN
ftr-462	651	17	30	30	NUM
ftr-462	651	18	,	,	PUNCT
ftr-462	651	19	1967	1967	NUM
ftr-462	651	20	,	,	PUNCT
ftr-462	651	21	61	61	NUM
ftr-462	651	22	stat	stat	NOUN
ftr-462	651	23	.	.	PUNCT
ftr-462	652	1	(	(	PUNCT
ftr-462	652	2	5)-(6	5)-(6	NUM
ftr-462	652	3	)	)	PUNCT
ftr-462	652	4	,	,	PUNCT
ftr-462	652	5	55	55	NUM
ftr-462	652	6	u.n.t.s	u.n.t.s	PROPN
ftr-462	652	7	.	.	PUNCT
ftr-462	653	1	194	194	NUM
ftr-462	653	2	;	;	PUNCT
ftr-462	653	3	general	general	ADJ
ftr-462	653	4	agreement	agreement	NOUN
ftr-462	653	5	on	on	ADP
ftr-462	653	6	trade	trade	NOUN
ftr-462	653	7	in	in	ADP
ftr-462	653	8	services	service	NOUN
ftr-462	653	9	(	(	PUNCT
ftr-462	653	10	gats	gat	NOUN
ftr-462	653	11	)	)	PUNCT
ftr-462	653	12	,	,	PUNCT
ftr-462	653	13	negotiated	negotiate	VERB
ftr-462	653	14	as	as	ADP
ftr-462	653	15	part	part	NOUN
ftr-462	653	16	of	of	ADP
ftr-462	653	17	the	the	DET
ftr-462	653	18	uruguay	uruguay	NOUN
ftr-462	653	19	round	round	NOUN
ftr-462	653	20	of	of	ADP
ftr-462	653	21	gatt	gatt	PROPN
ftr-462	653	22	negotiations	negotiation	NOUN
ftr-462	653	23	(	(	PUNCT
ftr-462	653	24	adopted	adopt	VERB
ftr-462	653	25	in	in	ADP
ftr-462	653	26	pub	pub	NOUN
ftr-462	653	27	.	.	PUNCT
ftr-462	654	1	l.	l.	PROPN
ftr-462	655	1	no	no	DET
ftr-462	655	2	103	103	NUM
ftr-462	655	3	-	-	SYM
ftr-462	655	4	465	465	NUM
ftr-462	655	5	,	,	PUNCT
ftr-462	655	6	108	108	NUM
ftr-462	655	7	stat	stat	NOUN
ftr-462	655	8	.	.	PUNCT
ftr-462	656	1	4809	4809	NUM
ftr-462	656	2	(	(	PUNCT
ftr-462	656	3	1994	1994	NUM
ftr-462	656	4	)	)	PUNCT
ftr-462	656	5	)	)	PUNCT
ftr-462	656	6	.	.	PUNCT
ftr-462	657	1	86	86	NUM
ftr-462	657	2	.	.	PUNCT
ftr-462	658	1	the	the	DET
ftr-462	658	2	organisation	organisation	NOUN
ftr-462	658	3	for	for	ADP
ftr-462	658	4	economic	economic	ADJ
ftr-462	658	5	co	co	NOUN
ftr-462	658	6	-	-	NOUN
ftr-462	658	7	operation	operation	NOUN
ftr-462	658	8	and	and	CCONJ
ftr-462	658	9	development	development	NOUN
ftr-462	658	10	(	(	PUNCT
ftr-462	658	11	oecd	oecd	PROPN
ftr-462	658	12	)	)	PUNCT
ftr-462	658	13	is	be	AUX
ftr-462	658	14	probably	probably	ADV
ftr-462	658	15	the	the	DET
ftr-462	658	16	best	good	ADJ
ftr-462	658	17	hope	hope	NOUN
ftr-462	658	18	for	for	ADP
ftr-462	658	19	those	those	PRON
ftr-462	658	20	who	who	PRON
ftr-462	658	21	endorse	endorse	VERB
ftr-462	658	22	multijurisdictional	multijurisdictional	ADJ
ftr-462	658	23	tax	tax	NOUN
ftr-462	658	24	harmonization	harmonization	NOUN
ftr-462	658	25	.	.	PUNCT
ftr-462	659	1	the	the	DET
ftr-462	659	2	oecd	oecd	PROPN
ftr-462	659	3	has	have	AUX
ftr-462	659	4	developed	develop	VERB
ftr-462	659	5	a	a	DET
ftr-462	659	6	model	model	ADJ
ftr-462	659	7	bilateral	bilateral	ADJ
ftr-462	659	8	tax	tax	NOUN
ftr-462	659	9	treaty	treaty	NOUN
ftr-462	659	10	and	and	CCONJ
ftr-462	659	11	a	a	DET
ftr-462	659	12	set	set	NOUN
ftr-462	659	13	of	of	ADP
ftr-462	659	14	transfer	transfer	NOUN
ftr-462	659	15	pricing	pricing	NOUN
ftr-462	659	16	guidelines	guideline	NOUN
ftr-462	659	17	,	,	PUNCT
ftr-462	659	18	portions	portion	NOUN
ftr-462	659	19	of	of	ADP
ftr-462	659	20	which	which	PRON
ftr-462	659	21	have	have	AUX
ftr-462	659	22	been	be	AUX
ftr-462	659	23	accepted	accept	VERB
ftr-462	659	24	by	by	ADP
ftr-462	659	25	substantially	substantially	ADV
ftr-462	659	26	all	all	DET
ftr-462	659	27	industrialized	industrialize	VERB
ftr-462	659	28	countries	country	NOUN
ftr-462	659	29	.	.	PUNCT
ftr-462	660	1	see	see	VERB
ftr-462	660	2	oecd	oecd	PROPN
ftr-462	660	3	committee	committee	PROPN
ftr-462	660	4	on	on	ADP
ftr-462	660	5	fiscal	fiscal	ADJ
ftr-462	660	6	affairs	affair	NOUN
ftr-462	660	7	,	,	PUNCT
ftr-462	660	8	model	model	NOUN
ftr-462	660	9	tax	tax	NOUN
ftr-462	660	10	convention	convention	NOUN
ftr-462	660	11	on	on	ADP
ftr-462	660	12	income	income	NOUN
ftr-462	660	13	and	and	CCONJ
ftr-462	660	14	capital	capital	NOUN
ftr-462	660	15	(	(	PUNCT
ftr-462	660	16	1992	1992	NUM
ftr-462	660	17	)	)	PUNCT
ftr-462	661	1	[	[	X
ftr-462	661	2	hereinafter	hereinafter	NOUN
ftr-462	661	3	oecd	oecd	PROPN
ftr-462	661	4	model	model	PROPN
ftr-462	661	5	treaty	treaty	PROPN
ftr-462	661	6	]	]	X
ftr-462	661	7	;	;	PUNCT
ftr-462	661	8	organisation	organisation	NOUN
ftr-462	661	9	for	for	ADP
ftr-462	661	10	economic	economic	ADJ
ftr-462	661	11	co	co	NOUN
ftr-462	661	12	-	-	NOUN
ftr-462	661	13	operation	operation	NOUN
ftr-462	661	14	and	and	CCONJ
ftr-462	661	15	development	development	NOUN
ftr-462	661	16	,	,	PUNCT
ftr-462	661	17	transfer	transfer	NOUN
ftr-462	661	18	pricing	pricing	NOUN
ftr-462	661	19	guidelines	guideline	NOUN
ftr-462	661	20	for	for	ADP
ftr-462	661	21	multinational	multinational	ADJ
ftr-462	661	22	enterprises	enterprise	NOUN
ftr-462	661	23	and	and	CCONJ
ftr-462	661	24	tax	tax	NOUN
ftr-462	661	25	administrations	administration	NOUN
ftr-462	661	26	(	(	PUNCT
ftr-462	661	27	1995	1995	NUM
ftr-462	661	28	)	)	PUNCT
ftr-462	662	1	[	[	X
ftr-462	662	2	hereinafter	hereinafter	NOUN
ftr-462	662	3	oecd	oecd	PROPN
ftr-462	662	4	transfer	transfer	NOUN
ftr-462	662	5	pricing	pricing	NOUN
ftr-462	662	6	guidelines	guideline	NOUN
ftr-462	662	7	]	]	PUNCT
ftr-462	662	8	.	.	PUNCT
ftr-462	663	1	ironically	ironically	ADV
ftr-462	663	2	,	,	PUNCT
ftr-462	663	3	the	the	DET
ftr-462	663	4	most	most	ADV
ftr-462	663	5	logical	logical	ADJ
ftr-462	663	6	end	end	NOUN
ftr-462	663	7	-	-	PUNCT
ftr-462	663	8	game	game	NOUN
ftr-462	663	9	of	of	ADP
ftr-462	663	10	multilateral	multilateral	ADJ
ftr-462	663	11	agreement	agreement	NOUN
ftr-462	663	12	on	on	ADP
ftr-462	663	13	transfer	transfer	NOUN
ftr-462	663	14	pricing	pricing	NOUN
ftr-462	663	15	matters	matter	NOUN
ftr-462	663	16	,	,	PUNCT
ftr-462	663	17	worldwide	worldwide	ADV
ftr-462	663	18	formulary	formulary	ADJ
ftr-462	663	19	apportionment	apportionment	NOUN
ftr-462	663	20	of	of	ADP
ftr-462	663	21	multinational	multinational	ADJ
ftr-462	663	22	profits	profit	NOUN
ftr-462	663	23	(	(	PUNCT
ftr-462	663	24	see	see	VERB
ftr-462	663	25	avi	avi	NOUN
ftr-462	663	26	-	-	PUNCT
ftr-462	663	27	yonah	yonah	ADJ
ftr-462	663	28	,	,	PUNCT
ftr-462	663	29	supra	supra	NOUN
ftr-462	664	1	[	[	X
ftr-462	664	2	vol	vol	NOUN
ftr-462	664	3	3:4	3:4	NUM
ftr-462	664	4	foreign	foreign	ADJ
ftr-462	664	5	law	law	NOUN
ftr-462	664	6	in	in	ADP
ftr-462	664	7	u.s	u.s	PROPN
ftr-462	664	8	.	.	PROPN
ftr-462	664	9	international	international	ADJ
ftr-462	664	10	taxation	taxation	NOUN
ftr-462	664	11	legitimate	legitimate	ADJ
ftr-462	664	12	objection	objection	NOUN
ftr-462	664	13	to	to	ADP
ftr-462	664	14	cross	cross	ADJ
ftr-462	664	15	-	-	ADJ
ftr-462	664	16	border	border	ADJ
ftr-462	664	17	tax	tax	NOUN
ftr-462	664	18	arbitrage	arbitrage	NOUN
ftr-462	664	19	,	,	PUNCT
ftr-462	664	20	at	at	ADP
ftr-462	664	21	least	least	ADJ
ftr-462	664	22	where	where	SCONJ
ftr-462	664	23	the	the	DET
ftr-462	664	24	tax	tax	NOUN
ftr-462	664	25	consequences	consequence	NOUN
ftr-462	664	26	in	in	ADP
ftr-462	664	27	one	one	NUM
ftr-462	664	28	jurisdiction	jurisdiction	NOUN
ftr-462	664	29	do	do	AUX
ftr-462	664	30	not	not	PART
ftr-462	664	31	depend	depend	VERB
ftr-462	664	32	on	on	ADP
ftr-462	664	33	the	the	DET
ftr-462	664	34	tax	tax	NOUN
ftr-462	664	35	consequences	consequence	NOUN
ftr-462	664	36	in	in	ADP
ftr-462	664	37	any	any	DET
ftr-462	664	38	other	other	ADJ
ftr-462	664	39	jurisdiction	jurisdiction	NOUN
ftr-462	664	40	.	.	PUNCT
ftr-462	665	1	the	the	DET
ftr-462	665	2	following	follow	VERB
ftr-462	665	3	questions	question	NOUN
ftr-462	665	4	are	be	AUX
ftr-462	665	5	thus	thus	ADV
ftr-462	665	6	relevant	relevant	ADJ
ftr-462	665	7	to	to	ADP
ftr-462	665	8	an	an	DET
ftr-462	665	9	analysis	analysis	NOUN
ftr-462	665	10	of	of	ADP
ftr-462	665	11	crossborder	crossborder	NOUN
ftr-462	665	12	arbitrage	arbitrage	NOUN
ftr-462	665	13	transactions	transaction	NOUN
ftr-462	665	14	:	:	PUNCT
ftr-462	665	15	(	(	PUNCT
ftr-462	665	16	1	1	X
ftr-462	665	17	)	)	PUNCT
ftr-462	665	18	are	be	AUX
ftr-462	665	19	the	the	DET
ftr-462	665	20	results	result	NOUN
ftr-462	665	21	in	in	ADP
ftr-462	665	22	one	one	NUM
ftr-462	665	23	jurisdiction	jurisdiction	NOUN
ftr-462	665	24	dependent	dependent	ADJ
ftr-462	665	25	to	to	ADP
ftr-462	665	26	any	any	DET
ftr-462	665	27	extent	extent	NOUN
ftr-462	665	28	on	on	ADP
ftr-462	665	29	the	the	DET
ftr-462	665	30	results	result	NOUN
ftr-462	665	31	in	in	ADP
ftr-462	665	32	the	the	DET
ftr-462	665	33	other	other	ADJ
ftr-462	665	34	jurisdiction	jurisdiction	NOUN
ftr-462	665	35	?	?	PUNCT
ftr-462	666	1	(	(	PUNCT
ftr-462	666	2	2	2	X
ftr-462	666	3	)	)	PUNCT
ftr-462	666	4	is	be	AUX
ftr-462	666	5	the	the	DET
ftr-462	666	6	u.s	u.s	PROPN
ftr-462	666	7	.	.	PROPN
ftr-462	666	8	tax	tax	NOUN
ftr-462	666	9	rule	rule	NOUN
ftr-462	666	10	that	that	PRON
ftr-462	666	11	is	be	AUX
ftr-462	666	12	being	be	AUX
ftr-462	666	13	applied	apply	VERB
ftr-462	666	14	explicitly	explicitly	ADV
ftr-462	666	15	or	or	CCONJ
ftr-462	666	16	implicitly	implicitly	ADV
ftr-462	666	17	premised	premise	VERB
ftr-462	666	18	on	on	ADP
ftr-462	666	19	a	a	DET
ftr-462	666	20	particular	particular	ADJ
ftr-462	666	21	tax	tax	NOUN
ftr-462	666	22	treatment	treatment	NOUN
ftr-462	666	23	in	in	ADP
ftr-462	666	24	the	the	DET
ftr-462	666	25	foreign	foreign	ADJ
ftr-462	666	26	jurisdiction	jurisdiction	NOUN
ftr-462	666	27	?	?	PUNCT
ftr-462	667	1	if	if	SCONJ
ftr-462	667	2	the	the	DET
ftr-462	667	3	answers	answer	NOUN
ftr-462	667	4	to	to	ADP
ftr-462	667	5	both	both	DET
ftr-462	667	6	questions	question	NOUN
ftr-462	667	7	are	be	AUX
ftr-462	667	8	negative	negative	ADJ
ftr-462	667	9	,	,	PUNCT
ftr-462	667	10	a	a	DET
ftr-462	667	11	strong	strong	ADJ
ftr-462	667	12	argument	argument	NOUN
ftr-462	667	13	exists	exist	VERB
ftr-462	667	14	that	that	SCONJ
ftr-462	667	15	the	the	DET
ftr-462	667	16	cross	cross	ADJ
ftr-462	667	17	-	-	ADJ
ftr-462	667	18	border	border	ADJ
ftr-462	667	19	tax	tax	NOUN
ftr-462	667	20	arbitrage	arbitrage	NOUN
ftr-462	667	21	transaction	transaction	NOUN
ftr-462	667	22	is	be	AUX
ftr-462	667	23	unobjectionable	unobjectionable	ADJ
ftr-462	667	24	from	from	ADP
ftr-462	667	25	a	a	DET
ftr-462	667	26	tax	tax	NOUN
ftr-462	667	27	policy	policy	NOUN
ftr-462	667	28	perspective	perspective	NOUN
ftr-462	667	29	.	.	PUNCT
ftr-462	667	30	'	'	PUNCT
ftr-462	668	1	if	if	SCONJ
ftr-462	668	2	,	,	PUNCT
ftr-462	668	3	however	however	ADV
ftr-462	668	4	,	,	PUNCT
ftr-462	668	5	note	note	VERB
ftr-462	668	6	84	84	NUM
ftr-462	668	7	)	)	PUNCT
ftr-462	668	8	,	,	PUNCT
ftr-462	668	9	has	have	AUX
ftr-462	668	10	been	be	AUX
ftr-462	668	11	soundly	soundly	ADV
ftr-462	668	12	rejected	reject	VERB
ftr-462	668	13	by	by	ADP
ftr-462	668	14	the	the	DET
ftr-462	668	15	oecd	oecd	PROPN
ftr-462	668	16	members	member	NOUN
ftr-462	668	17	,	,	PUNCT
ftr-462	668	18	including	include	VERB
ftr-462	668	19	the	the	DET
ftr-462	668	20	united	united	PROPN
ftr-462	668	21	states	states	PROPN
ftr-462	668	22	.	.	PUNCT
ftr-462	669	1	see	see	VERB
ftr-462	669	2	oecd	oecd	PROPN
ftr-462	669	3	transfer	transfer	NOUN
ftr-462	669	4	pricing	pricing	NOUN
ftr-462	669	5	guidelines	guideline	NOUN
ftr-462	669	6	,	,	PUNCT
ftr-462	669	7	supra	supra	NOUN
ftr-462	669	8	,	,	PUNCT
ftr-462	669	9	ch	ch	NOUN
ftr-462	669	10	.	.	PUNCT
ftr-462	670	1	ili.c	ili.c	NOUN
ftr-462	670	2	;	;	PUNCT
ftr-462	670	3	regs	reg	NOUN
ftr-462	670	4	.	.	PUNCT
ftr-462	671	1	§	§	PROPN
ftr-462	671	2	ia82	ia82	PROPN
ftr-462	671	3	-	-	PUNCT
ftr-462	671	4	1(b	1(b	NUM
ftr-462	671	5	)	)	PUNCT
ftr-462	671	6	.	.	PUNCT
ftr-462	672	1	the	the	DET
ftr-462	672	2	united	united	PROPN
ftr-462	672	3	states	states	PROPN
ftr-462	672	4	even	even	ADV
ftr-462	672	5	balked	balk	VERB
ftr-462	672	6	when	when	SCONJ
ftr-462	672	7	faced	face	VERB
ftr-462	672	8	with	with	ADP
ftr-462	672	9	the	the	DET
ftr-462	672	10	prospect	prospect	NOUN
ftr-462	672	11	that	that	SCONJ
ftr-462	672	12	its	its	PRON
ftr-462	672	13	accession	accession	NOUN
ftr-462	672	14	to	to	ADP
ftr-462	672	15	a	a	DET
ftr-462	672	16	multilateral	multilateral	ADJ
ftr-462	672	17	trade	trade	NOUN
ftr-462	672	18	agreement	agreement	NOUN
ftr-462	672	19	might	might	AUX
ftr-462	672	20	affect	affect	VERB
ftr-462	672	21	tax	tax	NOUN
ftr-462	672	22	matters	matter	NOUN
ftr-462	672	23	,	,	PUNCT
ftr-462	672	24	potentially	potentially	ADV
ftr-462	672	25	moving	move	VERB
ftr-462	672	26	the	the	DET
ftr-462	672	27	united	united	PROPN
ftr-462	672	28	states	states	PROPN
ftr-462	672	29	away	away	ADV
ftr-462	672	30	from	from	ADP
ftr-462	672	31	its	its	PRON
ftr-462	672	32	policy	policy	NOUN
ftr-462	672	33	of	of	ADP
ftr-462	672	34	entering	enter	VERB
ftr-462	672	35	into	into	ADP
ftr-462	672	36	only	only	ADJ
ftr-462	672	37	bilateral	bilateral	ADJ
ftr-462	672	38	tax	tax	NOUN
ftr-462	672	39	treaties	treaty	NOUN
ftr-462	672	40	.	.	PUNCT
ftr-462	673	1	see	see	VERB
ftr-462	673	2	,	,	PUNCT
ftr-462	673	3	e.g.	e.g.	ADV
ftr-462	673	4	,	,	PUNCT
ftr-462	673	5	john	john	PROPN
ftr-462	673	6	turro	turro	PROPN
ftr-462	673	7	,	,	PUNCT
ftr-462	673	8	u.s	u.s	PROPN
ftr-462	673	9	.	.	PROPN
ftr-462	673	10	tax	tax	NOUN
ftr-462	673	11	concerns	concern	NOUN
ftr-462	673	12	threaten	threaten	VERB
ftr-462	673	13	gatt	gatt	PROPN
ftr-462	673	14	talks	talk	NOUN
ftr-462	673	15	,	,	PUNCT
ftr-462	673	16	7	7	NUM
ftr-462	673	17	tax	tax	NOUN
ftr-462	673	18	notes	note	NOUN
ftr-462	673	19	int'l	int'l	ADP
ftr-462	673	20	1467	1467	NUM
ftr-462	673	21	(	(	PUNCT
ftr-462	673	22	1993	1993	NUM
ftr-462	673	23	)	)	PUNCT
ftr-462	673	24	.	.	PUNCT
ftr-462	674	1	illustrative	illustrative	NOUN
ftr-462	674	2	of	of	ADP
ftr-462	674	3	the	the	DET
ftr-462	674	4	difficulty	difficulty	NOUN
ftr-462	674	5	of	of	ADP
ftr-462	674	6	multinational	multinational	ADJ
ftr-462	674	7	tax	tax	NOUN
ftr-462	674	8	harmonization	harmonization	NOUN
ftr-462	674	9	is	be	AUX
ftr-462	674	10	the	the	DET
ftr-462	674	11	experience	experience	NOUN
ftr-462	674	12	of	of	ADP
ftr-462	674	13	the	the	DET
ftr-462	674	14	european	european	PROPN
ftr-462	674	15	union	union	PROPN
ftr-462	674	16	.	.	PUNCT
ftr-462	675	1	the	the	DET
ftr-462	675	2	ec	ec	PROPN
ftr-462	675	3	(	(	PUNCT
ftr-462	675	4	and	and	CCONJ
ftr-462	675	5	later	later	ADV
ftr-462	675	6	the	the	DET
ftr-462	675	7	eu	eu	PROPN
ftr-462	675	8	)	)	PUNCT
ftr-462	675	9	has	have	AUX
ftr-462	675	10	made	make	VERB
ftr-462	675	11	sporadic	sporadic	ADJ
ftr-462	675	12	attempts	attempt	NOUN
ftr-462	675	13	in	in	ADP
ftr-462	675	14	the	the	DET
ftr-462	675	15	direction	direction	NOUN
ftr-462	675	16	of	of	ADP
ftr-462	675	17	harmonizing	harmonize	VERB
ftr-462	675	18	direct	direct	ADJ
ftr-462	675	19	taxes	taxis	NOUN
ftr-462	675	20	.	.	PUNCT
ftr-462	676	1	these	these	DET
ftr-462	676	2	efforts	effort	NOUN
ftr-462	676	3	began	begin	VERB
ftr-462	676	4	as	as	ADV
ftr-462	676	5	early	early	ADV
ftr-462	676	6	as	as	ADP
ftr-462	676	7	1963	1963	NUM
ftr-462	676	8	with	with	ADP
ftr-462	676	9	the	the	DET
ftr-462	676	10	neumark	neumark	PROPN
ftr-462	676	11	committee	committee	PROPN
ftr-462	676	12	report	report	NOUN
ftr-462	676	13	,	,	PUNCT
ftr-462	676	14	which	which	PRON
ftr-462	676	15	recommended	recommend	VERB
ftr-462	676	16	a	a	DET
ftr-462	676	17	uniform	uniform	ADJ
ftr-462	676	18	split	split	NOUN
ftr-462	676	19	rate	rate	NOUN
ftr-462	676	20	system	system	NOUN
ftr-462	676	21	of	of	ADP
ftr-462	676	22	corporate	corporate	ADJ
ftr-462	676	23	taxation	taxation	NOUN
ftr-462	676	24	for	for	ADP
ftr-462	676	25	the	the	DET
ftr-462	676	26	ec	ec	PROPN
ftr-462	676	27	.	.	PUNCT
ftr-462	677	1	only	only	ADV
ftr-462	677	2	seven	seven	NUM
ftr-462	677	3	years	year	NOUN
ftr-462	677	4	later	later	ADV
ftr-462	677	5	,	,	PUNCT
ftr-462	677	6	the	the	DET
ftr-462	677	7	van	van	PROPN
ftr-462	677	8	den	den	PROPN
ftr-462	677	9	tempel	tempel	PROPN
ftr-462	677	10	committee	committee	PROPN
ftr-462	677	11	report	report	NOUN
ftr-462	677	12	recommended	recommend	VERB
ftr-462	677	13	a	a	DET
ftr-462	677	14	uniform	uniform	ADJ
ftr-462	677	15	classical	classical	ADJ
ftr-462	677	16	system	system	NOUN
ftr-462	677	17	of	of	ADP
ftr-462	677	18	corporate	corporate	ADJ
ftr-462	677	19	taxation	taxation	NOUN
ftr-462	677	20	.	.	PUNCT
ftr-462	678	1	a	a	DET
ftr-462	678	2	1975	1975	NUM
ftr-462	678	3	draft	draft	NOUN
ftr-462	678	4	directive	directive	NOUN
ftr-462	678	5	proposing	propose	VERB
ftr-462	678	6	a	a	DET
ftr-462	678	7	partial	partial	ADJ
ftr-462	678	8	integration	integration	NOUN
ftr-462	678	9	system	system	NOUN
ftr-462	678	10	was	be	AUX
ftr-462	678	11	never	never	ADV
ftr-462	678	12	finalized	finalize	VERB
ftr-462	678	13	and	and	CCONJ
ftr-462	678	14	was	be	AUX
ftr-462	678	15	withdrawn	withdraw	VERB
ftr-462	678	16	in	in	ADP
ftr-462	678	17	1990	1990	NUM
ftr-462	678	18	.	.	PUNCT
ftr-462	679	1	see	see	VERB
ftr-462	679	2	proposal	proposal	NOUN
ftr-462	679	3	for	for	ADP
ftr-462	679	4	a	a	DET
ftr-462	679	5	council	council	NOUN
ftr-462	679	6	directive	directive	NOUN
ftr-462	679	7	concerning	concern	VERB
ftr-462	679	8	the	the	DET
ftr-462	679	9	harmonization	harmonization	NOUN
ftr-462	679	10	of	of	ADP
ftr-462	679	11	systems	system	NOUN
ftr-462	679	12	of	of	ADP
ftr-462	679	13	company	company	NOUN
ftr-462	679	14	taxation	taxation	NOUN
ftr-462	679	15	and	and	CCONJ
ftr-462	679	16	of	of	ADP
ftr-462	679	17	withholding	withhold	VERB
ftr-462	679	18	taxes	taxis	NOUN
ftr-462	679	19	on	on	ADP
ftr-462	679	20	dividends	dividend	NOUN
ftr-462	679	21	,	,	PUNCT
ftr-462	679	22	1975	1975	NUM
ftr-462	679	23	o.j	o.j	PROPN
ftr-462	679	24	.	.	PROPN
ftr-462	679	25	(	(	PUNCT
ftr-462	679	26	c253	c253	PROPN
ftr-462	679	27	)	)	PUNCT
ftr-462	679	28	2	2	NUM
ftr-462	679	29	(	(	PUNCT
ftr-462	679	30	withdrawn	withdraw	VERB
ftr-462	679	31	apr	apr	NOUN
ftr-462	679	32	.	.	PROPN
ftr-462	679	33	18	18	NUM
ftr-462	679	34	,	,	PUNCT
ftr-462	679	35	1990	1990	NUM
ftr-462	679	36	)	)	PUNCT
ftr-462	679	37	.	.	PUNCT
ftr-462	680	1	the	the	DET
ftr-462	680	2	only	only	ADJ
ftr-462	680	3	area	area	NOUN
ftr-462	680	4	of	of	ADP
ftr-462	680	5	real	real	ADJ
ftr-462	680	6	progress	progress	NOUN
ftr-462	680	7	before	before	ADP
ftr-462	680	8	1990	1990	NUM
ftr-462	680	9	was	be	AUX
ftr-462	680	10	in	in	ADP
ftr-462	680	11	facilitating	facilitate	VERB
ftr-462	680	12	the	the	DET
ftr-462	680	13	exchange	exchange	NOUN
ftr-462	680	14	of	of	ADP
ftr-462	680	15	information	information	NOUN
ftr-462	680	16	between	between	ADP
ftr-462	680	17	taxing	tax	VERB
ftr-462	680	18	authorities	authority	NOUN
ftr-462	680	19	of	of	ADP
ftr-462	680	20	the	the	DET
ftr-462	680	21	member	member	NOUN
ftr-462	680	22	states	state	NOUN
ftr-462	680	23	.	.	PUNCT
ftr-462	681	1	see	see	VERB
ftr-462	681	2	,	,	PUNCT
ftr-462	681	3	e.g.	e.g.	ADV
ftr-462	681	4	,	,	PUNCT
ftr-462	681	5	council	council	NOUN
ftr-462	681	6	directive	directive	NOUN
ftr-462	681	7	77fl99	77fl99	NUM
ftr-462	681	8	,	,	PUNCT
ftr-462	681	9	1977	1977	NUM
ftr-462	681	10	o.j	o.j	PROPN
ftr-462	681	11	.	.	PROPN
ftr-462	682	1	(	(	PUNCT
ftr-462	682	2	136	136	NUM
ftr-462	682	3	)	)	PUNCT
ftr-462	682	4	15	15	NUM
ftr-462	682	5	.	.	PUNCT
ftr-462	683	1	a	a	DET
ftr-462	683	2	package	package	NOUN
ftr-462	683	3	of	of	ADP
ftr-462	683	4	three	three	NUM
ftr-462	683	5	directives	directive	NOUN
ftr-462	683	6	,	,	PUNCT
ftr-462	683	7	issued	issue	VERB
ftr-462	683	8	in	in	ADP
ftr-462	683	9	1990	1990	NUM
ftr-462	683	10	,	,	PUNCT
ftr-462	683	11	generated	generate	VERB
ftr-462	683	12	some	some	DET
ftr-462	683	13	momentum	momentum	NOUN
ftr-462	683	14	in	in	ADP
ftr-462	683	15	the	the	DET
ftr-462	683	16	direction	direction	NOUN
ftr-462	683	17	of	of	ADP
ftr-462	683	18	harmonization	harmonization	NOUN
ftr-462	683	19	:	:	PUNCT
ftr-462	683	20	(	(	PUNCT
ftr-462	683	21	1	1	X
ftr-462	683	22	)	)	PUNCT
ftr-462	683	23	the	the	DET
ftr-462	683	24	parent	parent	NOUN
ftr-462	683	25	-	-	PUNCT
ftr-462	683	26	subsidiary	subsidiary	NOUN
ftr-462	683	27	tax	tax	NOUN
ftr-462	683	28	directive	directive	NOUN
ftr-462	683	29	,	,	PUNCT
ftr-462	683	30	which	which	PRON
ftr-462	683	31	is	be	AUX
ftr-462	683	32	generally	generally	ADV
ftr-462	683	33	intended	intend	VERB
ftr-462	683	34	to	to	PART
ftr-462	683	35	eliminate	eliminate	VERB
ftr-462	683	36	multiple	multiple	ADJ
ftr-462	683	37	levels	level	NOUN
ftr-462	683	38	of	of	ADP
ftr-462	683	39	corporate	corporate	ADJ
ftr-462	683	40	and	and	CCONJ
ftr-462	683	41	withholding	withholding	NOUN
ftr-462	683	42	tax	tax	NOUN
ftr-462	683	43	on	on	ADP
ftr-462	683	44	intercorporate	intercorporate	ADJ
ftr-462	683	45	dividends	dividend	NOUN
ftr-462	683	46	(	(	PUNCT
ftr-462	683	47	council	council	NOUN
ftr-462	683	48	directive	directive	NOUN
ftr-462	683	49	90/435	90/435	NUM
ftr-462	683	50	,	,	PUNCT
ftr-462	683	51	1990	1990	NUM
ftr-462	683	52	o.j	o.j	PROPN
ftr-462	683	53	.	.	PROPN
ftr-462	683	54	(	(	PUNCT
ftr-462	683	55	l225	l225	NUM
ftr-462	683	56	)	)	PUNCT
ftr-462	683	57	6	6	NUM
ftr-462	683	58	)	)	PUNCT
ftr-462	683	59	;	;	PUNCT
ftr-462	683	60	(	(	PUNCT
ftr-462	683	61	2	2	X
ftr-462	683	62	)	)	PUNCT
ftr-462	683	63	the	the	DET
ftr-462	683	64	mergers	merger	NOUN
ftr-462	683	65	(	(	PUNCT
ftr-462	683	66	tax	tax	NOUN
ftr-462	683	67	)	)	PUNCT
ftr-462	683	68	directive	directive	NOUN
ftr-462	683	69	,	,	PUNCT
ftr-462	683	70	which	which	PRON
ftr-462	683	71	is	be	AUX
ftr-462	683	72	generally	generally	ADV
ftr-462	683	73	intended	intend	VERB
ftr-462	683	74	to	to	PART
ftr-462	683	75	facilitate	facilitate	VERB
ftr-462	683	76	tax	tax	NOUN
ftr-462	683	77	-	-	PUNCT
ftr-462	683	78	free	free	ADJ
ftr-462	683	79	business	business	NOUN
ftr-462	683	80	reorganizations	reorganization	NOUN
ftr-462	683	81	(	(	PUNCT
ftr-462	683	82	see	see	VERB
ftr-462	683	83	council	council	NOUN
ftr-462	683	84	directive	directive	NOUN
ftr-462	683	85	90/434	90/434	NUM
ftr-462	683	86	,	,	PUNCT
ftr-462	683	87	1990	1990	NUM
ftr-462	683	88	o.j	o.j	PROPN
ftr-462	683	89	.	.	PROPN
ftr-462	683	90	(	(	PUNCT
ftr-462	683	91	l225	l225	NUM
ftr-462	683	92	)	)	PUNCT
ftr-462	683	93	i	i	PROPN
ftr-462	683	94	)	)	PUNCT
ftr-462	683	95	;	;	PUNCT
ftr-462	683	96	and	and	CCONJ
ftr-462	683	97	(	(	PUNCT
ftr-462	683	98	3	3	X
ftr-462	683	99	)	)	PUNCT
ftr-462	683	100	the	the	DET
ftr-462	683	101	arbitration	arbitration	NOUN
ftr-462	683	102	convention	convention	NOUN
ftr-462	683	103	,	,	PUNCT
ftr-462	683	104	which	which	PRON
ftr-462	683	105	prescribes	prescribe	VERB
ftr-462	683	106	procedures	procedure	NOUN
ftr-462	683	107	for	for	ADP
ftr-462	683	108	member	member	NOUN
ftr-462	683	109	states	state	NOUN
ftr-462	683	110	to	to	PART
ftr-462	683	111	resolve	resolve	VERB
ftr-462	683	112	transfer	transfer	NOUN
ftr-462	683	113	pricing	pricing	NOUN
ftr-462	683	114	issues	issue	NOUN
ftr-462	683	115	(	(	PUNCT
ftr-462	683	116	see	see	VERB
ftr-462	683	117	council	council	PROPN
ftr-462	683	118	convention	convention	PROPN
ftr-462	683	119	901436	901436	NUM
ftr-462	683	120	,	,	PUNCT
ftr-462	683	121	1990	1990	NUM
ftr-462	683	122	o.j	o.j	PROPN
ftr-462	683	123	.	.	PROPN
ftr-462	683	124	(	(	PUNCT
ftr-462	683	125	l225	l225	NUM
ftr-462	683	126	)	)	PUNCT
ftr-462	683	127	11	11	NUM
ftr-462	683	128	)	)	PUNCT
ftr-462	683	129	.	.	PUNCT
ftr-462	684	1	however	however	ADV
ftr-462	684	2	,	,	PUNCT
ftr-462	684	3	the	the	DET
ftr-462	684	4	implementation	implementation	NOUN
ftr-462	684	5	of	of	ADP
ftr-462	684	6	these	these	DET
ftr-462	684	7	directives	directive	NOUN
ftr-462	684	8	has	have	AUX
ftr-462	684	9	been	be	AUX
ftr-462	684	10	less	less	ADJ
ftr-462	684	11	than	than	ADP
ftr-462	684	12	complete	complete	ADJ
ftr-462	684	13	.	.	PUNCT
ftr-462	685	1	several	several	ADJ
ftr-462	685	2	countries	country	NOUN
ftr-462	685	3	sought	seek	VERB
ftr-462	685	4	and	and	CCONJ
ftr-462	685	5	obtained	obtain	VERB
ftr-462	685	6	exemptions	exemption	NOUN
ftr-462	685	7	from	from	ADP
ftr-462	685	8	the	the	DET
ftr-462	685	9	parent	parent	NOUN
ftr-462	685	10	-	-	PUNCT
ftr-462	685	11	subsidiary	subsidiary	NOUN
ftr-462	685	12	directive	directive	NOUN
ftr-462	685	13	,	,	PUNCT
ftr-462	685	14	while	while	SCONJ
ftr-462	685	15	the	the	DET
ftr-462	685	16	mergers	merger	NOUN
ftr-462	685	17	(	(	PUNCT
ftr-462	685	18	tax	tax	NOUN
ftr-462	685	19	)	)	PUNCT
ftr-462	685	20	directive	directive	NOUN
ftr-462	685	21	was	be	AUX
ftr-462	685	22	modified	modify	VERB
ftr-462	685	23	,	,	PUNCT
ftr-462	685	24	at	at	ADP
ftr-462	685	25	the	the	DET
ftr-462	685	26	insistence	insistence	NOUN
ftr-462	685	27	of	of	ADP
ftr-462	685	28	germany	germany	PROPN
ftr-462	685	29	,	,	PUNCT
ftr-462	685	30	to	to	PART
ftr-462	685	31	allow	allow	VERB
ftr-462	685	32	a	a	DET
ftr-462	685	33	member	member	NOUN
ftr-462	685	34	state	state	NOUN
ftr-462	685	35	to	to	PART
ftr-462	685	36	deny	deny	VERB
ftr-462	685	37	the	the	DET
ftr-462	685	38	benefits	benefit	NOUN
ftr-462	685	39	of	of	ADP
ftr-462	685	40	the	the	DET
ftr-462	685	41	directive	directive	NOUN
ftr-462	685	42	to	to	ADP
ftr-462	685	43	a	a	DET
ftr-462	685	44	merger	merger	NOUN
ftr-462	685	45	that	that	PRON
ftr-462	685	46	contravenes	contravene	VERB
ftr-462	685	47	labor	labor	NOUN
ftr-462	685	48	legislation	legislation	NOUN
ftr-462	685	49	.	.	PUNCT
ftr-462	686	1	subsequently	subsequently	ADV
ftr-462	686	2	,	,	PUNCT
ftr-462	686	3	a	a	DET
ftr-462	686	4	proposed	propose	VERB
ftr-462	686	5	directive	directive	NOUN
ftr-462	686	6	on	on	ADP
ftr-462	686	7	interest	interest	NOUN
ftr-462	686	8	and	and	CCONJ
ftr-462	686	9	royalty	royalty	NOUN
ftr-462	686	10	withholding	withholding	NOUN
ftr-462	686	11	taxes	taxis	NOUN
ftr-462	686	12	ran	run	VERB
ftr-462	686	13	into	into	ADP
ftr-462	686	14	significant	significant	ADJ
ftr-462	686	15	political	political	ADJ
ftr-462	686	16	opposition	opposition	NOUN
ftr-462	686	17	from	from	ADP
ftr-462	686	18	germany	germany	PROPN
ftr-462	686	19	and	and	CCONJ
ftr-462	686	20	belgium	belgium	PROPN
ftr-462	686	21	and	and	CCONJ
ftr-462	686	22	was	be	AUX
ftr-462	686	23	withdrawn	withdraw	VERB
ftr-462	686	24	.	.	PUNCT
ftr-462	687	1	thus	thus	ADV
ftr-462	687	2	,	,	PUNCT
ftr-462	687	3	while	while	SCONJ
ftr-462	687	4	some	some	DET
ftr-462	687	5	progress	progress	NOUN
ftr-462	687	6	has	have	AUX
ftr-462	687	7	been	be	AUX
ftr-462	687	8	made	make	VERB
ftr-462	687	9	,	,	PUNCT
ftr-462	687	10	the	the	DET
ftr-462	687	11	movement	movement	NOUN
ftr-462	687	12	towards	towards	ADP
ftr-462	687	13	harmonization	harmonization	NOUN
ftr-462	687	14	has	have	AUX
ftr-462	687	15	been	be	AUX
ftr-462	687	16	fraught	fraught	ADJ
ftr-462	687	17	with	with	ADP
ftr-462	687	18	difficulty	difficulty	NOUN
ftr-462	687	19	and	and	CCONJ
ftr-462	687	20	is	be	AUX
ftr-462	687	21	very	very	ADV
ftr-462	687	22	far	far	ADV
ftr-462	687	23	from	from	ADP
ftr-462	687	24	being	be	AUX
ftr-462	687	25	completed	complete	VERB
ftr-462	687	26	.	.	PUNCT
ftr-462	688	1	see	see	VERB
ftr-462	688	2	generally	generally	ADV
ftr-462	688	3	howard	howard	PROPN
ftr-462	688	4	m.	m.	PROPN
ftr-462	688	5	uebman	uebman	PROPN
ftr-462	688	6	&	&	CCONJ
ftr-462	688	7	isret	isret	PROPN
ftr-462	688	8	m.	m.	PROPN
ftr-462	688	9	sinn	sinn	PROPN
ftr-462	688	10	,	,	PUNCT
ftr-462	688	11	business	business	NOUN
ftr-462	688	12	operations	operation	NOUN
ftr-462	688	13	in	in	ADP
ftr-462	688	14	the	the	DET
ftr-462	688	15	european	european	PROPN
ftr-462	688	16	union	union	PROPN
ftr-462	688	17	,	,	PUNCT
ftr-462	688	18	999	999	NUM
ftr-462	688	19	tax	tax	NOUN
ftr-462	688	20	mgmt	mgmt	NOUN
ftr-462	688	21	.	.	PUNCT
ftr-462	689	1	(	(	PUNCT
ftr-462	689	2	bna	bna	PROPN
ftr-462	689	3	)	)	PUNCT
ftr-462	689	4	a-95	a-95	PROPN
ftr-462	689	5	to	to	ADP
ftr-462	689	6	a-104	a-104	PROPN
ftr-462	689	7	.	.	PUNCT
ftr-462	690	1	87	87	NUM
ftr-462	690	2	.	.	PUNCT
ftr-462	691	1	as	as	SCONJ
ftr-462	691	2	discussed	discuss	VERB
ftr-462	691	3	above	above	ADV
ftr-462	691	4	,	,	PUNCT
ftr-462	691	5	it	it	PRON
ftr-462	691	6	may	may	AUX
ftr-462	691	7	also	also	ADV
ftr-462	691	8	be	be	AUX
ftr-462	691	9	relevant	relevant	ADJ
ftr-462	691	10	whether	whether	SCONJ
ftr-462	691	11	,	,	PUNCT
ftr-462	691	12	for	for	SCONJ
ftr-462	691	13	the	the	DET
ftr-462	691	14	inconsistent	inconsistent	ADJ
ftr-462	691	15	treatment	treatment	NOUN
ftr-462	691	16	to	to	PART
ftr-462	691	17	prevail	prevail	VERB
ftr-462	691	18	,	,	PUNCT
ftr-462	691	19	the	the	DET
ftr-462	691	20	taxpayer	taxpayer	NOUN
ftr-462	691	21	would	would	AUX
ftr-462	691	22	be	be	AUX
ftr-462	691	23	required	require	VERB
ftr-462	691	24	to	to	PART
ftr-462	691	25	argue	argue	VERB
ftr-462	691	26	inconsistent	inconsistent	ADJ
ftr-462	691	27	facts	fact	NOUN
ftr-462	691	28	,	,	PUNCT
ftr-462	691	29	including	include	VERB
ftr-462	691	30	ultimate	ultimate	ADJ
ftr-462	691	31	facts	fact	NOUN
ftr-462	691	32	,	,	PUNCT
ftr-462	691	33	or	or	CCONJ
ftr-462	691	34	whether	whether	SCONJ
ftr-462	691	35	a	a	DET
ftr-462	691	36	consistent	consistent	ADJ
ftr-462	691	37	view	view	NOUN
ftr-462	691	38	of	of	ADP
ftr-462	691	39	the	the	DET
ftr-462	691	40	facts	fact	NOUN
ftr-462	691	41	can	can	AUX
ftr-462	691	42	lead	lead	VERB
ftr-462	691	43	to	to	ADP
ftr-462	691	44	different	different	ADJ
ftr-462	691	45	results	result	NOUN
ftr-462	691	46	under	under	ADP
ftr-462	691	47	the	the	DET
ftr-462	691	48	laws	law	NOUN
ftr-462	691	49	of	of	ADP
ftr-462	691	50	both	both	DET
ftr-462	691	51	jurisdictions	jurisdiction	NOUN
ftr-462	691	52	.	.	PUNCT
ftr-462	692	1	19961	19961	NUM
ftr-462	692	2	florida	florida	PROPN
ftr-462	692	3	tax	tax	NOUN
ftr-462	692	4	review	review	NOUN
ftr-462	692	5	the	the	DET
ftr-462	692	6	u.s	u.s	PROPN
ftr-462	692	7	.	.	PROPN
ftr-462	692	8	tax	tax	NOUN
ftr-462	692	9	rule	rule	NOUN
ftr-462	692	10	being	be	AUX
ftr-462	692	11	applied	apply	VERB
ftr-462	692	12	is	be	AUX
ftr-462	692	13	explicitly	explicitly	ADV
ftr-462	692	14	premised	premise	VERB
ftr-462	692	15	on	on	ADP
ftr-462	692	16	a	a	DET
ftr-462	692	17	particular	particular	ADJ
ftr-462	692	18	foreign	foreign	ADJ
ftr-462	692	19	tax	tax	NOUN
ftr-462	692	20	treatment	treatment	NOUN
ftr-462	692	21	,	,	PUNCT
ftr-462	692	22	and	and	CCONJ
ftr-462	692	23	that	that	DET
ftr-462	692	24	premise	premise	NOUN
ftr-462	692	25	is	be	AUX
ftr-462	692	26	not	not	PART
ftr-462	692	27	met	meet	VERB
ftr-462	692	28	,	,	PUNCT
ftr-462	692	29	a	a	DET
ftr-462	692	30	strong	strong	ADJ
ftr-462	692	31	argument	argument	NOUN
ftr-462	692	32	can	can	AUX
ftr-462	692	33	be	be	AUX
ftr-462	692	34	made	make	VERB
ftr-462	692	35	that	that	SCONJ
ftr-462	692	36	the	the	DET
ftr-462	692	37	tax	tax	NOUN
ftr-462	692	38	consequences	consequence	NOUN
ftr-462	692	39	under	under	ADP
ftr-462	692	40	foreign	foreign	ADJ
ftr-462	692	41	law	law	NOUN
ftr-462	692	42	are	be	AUX
ftr-462	692	43	properly	properly	ADV
ftr-462	692	44	taken	take	VERB
ftr-462	692	45	into	into	ADP
ftr-462	692	46	account	account	NOUN
ftr-462	692	47	in	in	ADP
ftr-462	692	48	evaluating	evaluate	VERB
ftr-462	692	49	a	a	DET
ftr-462	692	50	cross	cross	ADJ
ftr-462	692	51	-	-	ADJ
ftr-462	692	52	border	border	ADJ
ftr-462	692	53	tax	tax	NOUN
ftr-462	692	54	arbitrage	arbitrage	NOUN
ftr-462	692	55	and	and	CCONJ
ftr-462	692	56	that	that	SCONJ
ftr-462	692	57	it	it	PRON
ftr-462	692	58	is	be	AUX
ftr-462	692	59	proper	proper	ADJ
ftr-462	692	60	for	for	ADP
ftr-462	692	61	the	the	DET
ftr-462	692	62	irs	irs	PROPN
ftr-462	692	63	or	or	CCONJ
ftr-462	692	64	a	a	DET
ftr-462	692	65	court	court	NOUN
ftr-462	692	66	to	to	PART
ftr-462	692	67	deny	deny	VERB
ftr-462	692	68	the	the	DET
ftr-462	692	69	contemplated	contemplated	ADJ
ftr-462	692	70	u.s	u.s	PROPN
ftr-462	692	71	.	.	PROPN
ftr-462	692	72	tax	tax	NOUN
ftr-462	692	73	benefits	benefit	NOUN
ftr-462	692	74	.	.	PUNCT
ftr-462	693	1	similarly	similarly	ADV
ftr-462	693	2	,	,	PUNCT
ftr-462	693	3	if	if	SCONJ
ftr-462	693	4	the	the	DET
ftr-462	693	5	tax	tax	NOUN
ftr-462	693	6	rule	rule	NOUN
ftr-462	693	7	is	be	AUX
ftr-462	693	8	implicitly	implicitly	ADV
ftr-462	693	9	premised	premise	VERB
ftr-462	693	10	on	on	ADP
ftr-462	693	11	a	a	DET
ftr-462	693	12	particular	particular	ADJ
ftr-462	693	13	foreign	foreign	ADJ
ftr-462	693	14	tax	tax	NOUN
ftr-462	693	15	treatment	treatment	NOUN
ftr-462	693	16	,	,	PUNCT
ftr-462	693	17	and	and	CCONJ
ftr-462	693	18	that	that	DET
ftr-462	693	19	premise	premise	NOUN
ftr-462	693	20	is	be	AUX
ftr-462	693	21	not	not	PART
ftr-462	693	22	met	meet	VERB
ftr-462	693	23	,	,	PUNCT
ftr-462	693	24	the	the	DET
ftr-462	693	25	transaction	transaction	NOUN
ftr-462	693	26	is	be	AUX
ftr-462	693	27	objectionable	objectionable	ADJ
ftr-462	693	28	if	if	SCONJ
ftr-462	693	29	it	it	PRON
ftr-462	693	30	is	be	AUX
ftr-462	693	31	legitimate	legitimate	ADJ
ftr-462	693	32	to	to	PART
ftr-462	693	33	look	look	VERB
ftr-462	693	34	to	to	ADP
ftr-462	693	35	such	such	DET
ftr-462	693	36	an	an	DET
ftr-462	693	37	implicit	implicit	ADJ
ftr-462	693	38	premise	premise	NOUN
ftr-462	693	39	in	in	ADP
ftr-462	693	40	the	the	DET
ftr-462	693	41	absence	absence	NOUN
ftr-462	693	42	of	of	ADP
ftr-462	693	43	a	a	DET
ftr-462	693	44	formal	formal	ADJ
ftr-462	693	45	explicit	explicit	ADJ
ftr-462	693	46	global	global	ADJ
ftr-462	693	47	tax	tax	NOUN
ftr-462	693	48	law	law	NOUN
ftr-462	693	49	.	.	PUNCT
ftr-462	694	1	as	as	SCONJ
ftr-462	694	2	discussed	discuss	VERB
ftr-462	694	3	further	far	ADV
ftr-462	694	4	below	below	ADV
ftr-462	694	5	,	,	PUNCT
ftr-462	694	6	it	it	PRON
ftr-462	694	7	is	be	AUX
ftr-462	694	8	legitimate	legitimate	ADJ
ftr-462	694	9	to	to	PART
ftr-462	694	10	do	do	VERB
ftr-462	694	11	so	so	ADV
ftr-462	694	12	in	in	ADP
ftr-462	694	13	the	the	DET
ftr-462	694	14	treaty	treaty	NOUN
ftr-462	694	15	context	context	NOUN
ftr-462	694	16	.	.	PUNCT
ftr-462	695	1	it	it	PRON
ftr-462	695	2	is	be	AUX
ftr-462	695	3	submitted	submit	VERB
ftr-462	695	4	,	,	PUNCT
ftr-462	695	5	however	however	ADV
ftr-462	695	6	,	,	PUNCT
ftr-462	695	7	that	that	SCONJ
ftr-462	695	8	,	,	PUNCT
ftr-462	695	9	in	in	ADP
ftr-462	695	10	general	general	ADJ
ftr-462	695	11	,	,	PUNCT
ftr-462	695	12	looking	look	VERB
ftr-462	695	13	to	to	ADP
ftr-462	695	14	such	such	DET
ftr-462	695	15	an	an	DET
ftr-462	695	16	implicit	implicit	ADJ
ftr-462	695	17	premise	premise	NOUN
ftr-462	695	18	in	in	ADP
ftr-462	695	19	the	the	DET
ftr-462	695	20	absence	absence	NOUN
ftr-462	695	21	of	of	ADP
ftr-462	695	22	a	a	DET
ftr-462	695	23	global	global	ADJ
ftr-462	695	24	tax	tax	NOUN
ftr-462	695	25	law	law	NOUN
ftr-462	695	26	is	be	AUX
ftr-462	695	27	tantamount	tantamount	ADJ
ftr-462	695	28	to	to	ADP
ftr-462	695	29	an	an	DET
ftr-462	695	30	impermissible	impermissible	ADJ
ftr-462	695	31	interpretive	interpretive	ADJ
ftr-462	695	32	use	use	NOUN
ftr-462	695	33	of	of	ADP
ftr-462	695	34	foreign	foreign	ADJ
ftr-462	695	35	law	law	NOUN
ftr-462	695	36	.	.	PUNCT
ftr-462	696	1	therefore	therefore	ADV
ftr-462	696	2	,	,	PUNCT
ftr-462	696	3	an	an	DET
ftr-462	696	4	arbitrage	arbitrage	NOUN
ftr-462	696	5	transaction	transaction	NOUN
ftr-462	696	6	outside	outside	ADP
ftr-462	696	7	the	the	DET
ftr-462	696	8	treaty	treaty	NOUN
ftr-462	696	9	context	context	NOUN
ftr-462	696	10	in	in	ADP
ftr-462	696	11	which	which	PRON
ftr-462	696	12	such	such	ADJ
ftr-462	696	13	premise	premise	NOUN
ftr-462	696	14	is	be	AUX
ftr-462	696	15	not	not	PART
ftr-462	696	16	met	meet	VERB
ftr-462	696	17	is	be	AUX
ftr-462	696	18	,	,	PUNCT
ftr-462	696	19	at	at	ADP
ftr-462	696	20	least	least	ADJ
ftr-462	696	21	arguably	arguably	ADV
ftr-462	696	22	,	,	PUNCT
ftr-462	696	23	unobjectionable	unobjectionable	ADJ
ftr-462	696	24	from	from	ADP
ftr-462	696	25	a	a	DET
ftr-462	696	26	u.s	u.s	PROPN
ftr-462	696	27	.	.	PROPN
ftr-462	696	28	tax	tax	NOUN
ftr-462	696	29	policy	policy	NOUN
ftr-462	696	30	perspective.88	perspective.88	NOUN
ftr-462	696	31	with	with	ADP
ftr-462	696	32	this	this	DET
ftr-462	696	33	analytical	analytical	ADJ
ftr-462	696	34	framework	framework	NOUN
ftr-462	696	35	in	in	ADP
ftr-462	696	36	mind	mind	NOUN
ftr-462	696	37	,	,	PUNCT
ftr-462	696	38	we	we	PRON
ftr-462	696	39	now	now	ADV
ftr-462	696	40	turn	turn	VERB
ftr-462	696	41	to	to	ADP
ftr-462	696	42	an	an	DET
ftr-462	696	43	evaluation	evaluation	NOUN
ftr-462	696	44	of	of	ADP
ftr-462	696	45	particular	particular	ADJ
ftr-462	696	46	cross	cross	ADJ
ftr-462	696	47	-	-	ADJ
ftr-462	696	48	border	border	ADJ
ftr-462	696	49	tax	tax	NOUN
ftr-462	696	50	arbitrage	arbitrage	NOUN
ftr-462	696	51	transactions	transaction	NOUN
ftr-462	696	52	.	.	PUNCT
ftr-462	697	1	a.	a.	NOUN
ftr-462	697	2	entity	entity	NOUN
ftr-462	697	3	classification	classification	VERB
ftr-462	697	4	the	the	DET
ftr-462	697	5	code	code	NOUN
ftr-462	697	6	taxes	taxis	NOUN
ftr-462	697	7	corporations	corporation	NOUN
ftr-462	697	8	,	,	PUNCT
ftr-462	697	9	including	include	VERB
ftr-462	697	10	"	"	PUNCT
ftr-462	697	11	associations	association	NOUN
ftr-462	697	12	,	,	PUNCT
ftr-462	697	13	"	"	PUNCT
ftr-462	697	14	but	but	CCONJ
ftr-462	697	15	does	do	AUX
ftr-462	697	16	not	not	PART
ftr-462	697	17	tax	tax	VERB
ftr-462	697	18	partnerships	partnership	NOUN
ftr-462	697	19	,	,	PUNCT
ftr-462	697	20	whose	whose	DET
ftr-462	697	21	income	income	NOUN
ftr-462	697	22	is	be	AUX
ftr-462	697	23	instead	instead	ADV
ftr-462	697	24	taxed	tax	VERB
ftr-462	697	25	directly	directly	ADV
ftr-462	697	26	to	to	ADP
ftr-462	697	27	the	the	DET
ftr-462	697	28	partners	partner	NOUN
ftr-462	697	29	.	.	PUNCT
ftr-462	697	30	"	"	PUNCT
ftr-462	698	1	whether	whether	SCONJ
ftr-462	698	2	a	a	DET
ftr-462	698	3	given	give	VERB
ftr-462	698	4	entity	entity	NOUN
ftr-462	698	5	is	be	AUX
ftr-462	698	6	an	an	DET
ftr-462	698	7	association	association	NOUN
ftr-462	698	8	taxable	taxable	ADJ
ftr-462	698	9	as	as	ADP
ftr-462	698	10	a	a	DET
ftr-462	698	11	corporation	corporation	NOUN
ftr-462	698	12	or	or	CCONJ
ftr-462	698	13	a	a	DET
ftr-462	698	14	partnership	partnership	NOUN
ftr-462	698	15	depends	depend	VERB
ftr-462	698	16	on	on	ADP
ftr-462	698	17	classification	classification	NOUN
ftr-462	698	18	rules	rule	NOUN
ftr-462	698	19	set	set	VERB
ftr-462	698	20	forth	forth	ADP
ftr-462	698	21	in	in	ADP
ftr-462	698	22	the	the	DET
ftr-462	698	23	regulations.9	regulations.9	NOUN
ftr-462	698	24	"	"	PUNCT
ftr-462	698	25	although	although	SCONJ
ftr-462	698	26	all	all	DET
ftr-462	698	27	entities	entity	NOUN
ftr-462	698	28	organized	organize	VERB
ftr-462	698	29	under	under	ADP
ftr-462	698	30	the	the	DET
ftr-462	698	31	corporation	corporation	NOUN
ftr-462	698	32	laws	law	NOUN
ftr-462	698	33	of	of	ADP
ftr-462	698	34	any	any	PRON
ftr-462	698	35	of	of	ADP
ftr-462	698	36	the	the	DET
ftr-462	698	37	50	50	NUM
ftr-462	698	38	states	state	NOUN
ftr-462	698	39	or	or	CCONJ
ftr-462	698	40	the	the	DET
ftr-462	698	41	district	district	NOUN
ftr-462	698	42	of	of	ADP
ftr-462	698	43	columbia	columbia	PROPN
ftr-462	698	44	are	be	AUX
ftr-462	698	45	classified	classify	VERB
ftr-462	698	46	as	as	ADP
ftr-462	698	47	corporations	corporation	NOUN
ftr-462	698	48	,	,	PUNCT
ftr-462	698	49	the	the	DET
ftr-462	698	50	classification	classification	NOUN
ftr-462	698	51	of	of	ADP
ftr-462	698	52	foreign	foreign	ADJ
ftr-462	698	53	entities	entity	NOUN
ftr-462	698	54	is	be	AUX
ftr-462	698	55	determined	determine	VERB
ftr-462	698	56	under	under	ADP
ftr-462	698	57	a	a	DET
ftr-462	698	58	six	six	NUM
ftr-462	698	59	-	-	PUNCT
ftr-462	698	60	part	part	NOUN
ftr-462	698	61	test	test	NOUN
ftr-462	698	62	set	set	VERB
ftr-462	698	63	forth	forth	ADP
ftr-462	698	64	in	in	ADP
ftr-462	698	65	the	the	DET
ftr-462	698	66	regulations	regulation	NOUN
ftr-462	698	67	,	,	PUNCT
ftr-462	698	68	regardless	regardless	ADV
ftr-462	698	69	of	of	ADP
ftr-462	698	70	how	how	SCONJ
ftr-462	698	71	similar	similar	ADJ
ftr-462	698	72	the	the	DET
ftr-462	698	73	laws	law	NOUN
ftr-462	698	74	under	under	ADP
ftr-462	698	75	which	which	PRON
ftr-462	698	76	such	such	ADJ
ftr-462	698	77	entities	entity	NOUN
ftr-462	698	78	are	be	AUX
ftr-462	698	79	organized	organize	VERB
ftr-462	698	80	may	may	AUX
ftr-462	698	81	be	be	AUX
ftr-462	698	82	to	to	ADP
ftr-462	698	83	domestic	domestic	ADJ
ftr-462	698	84	incorporation	incorporation	NOUN
ftr-462	698	85	statutes.9	statutes.9	NOUN
ftr-462	698	86	'	'	PUNCT
ftr-462	698	87	the	the	DET
ftr-462	698	88	consequences	consequence	NOUN
ftr-462	698	89	of	of	ADP
ftr-462	698	90	entity	entity	NOUN
ftr-462	698	91	classification	classification	NOUN
ftr-462	698	92	in	in	ADP
ftr-462	698	93	the	the	DET
ftr-462	698	94	foreign	foreign	ADJ
ftr-462	698	95	context	context	NOUN
ftr-462	698	96	differ	differ	VERB
ftr-462	698	97	from	from	ADP
ftr-462	698	98	the	the	DET
ftr-462	698	99	consequences	consequence	NOUN
ftr-462	698	100	in	in	ADP
ftr-462	698	101	the	the	DET
ftr-462	698	102	domestic	domestic	ADJ
ftr-462	698	103	context	context	NOUN
ftr-462	698	104	.	.	PUNCT
ftr-462	699	1	entity	entity	NOUN
ftr-462	699	2	classification	classification	NOUN
ftr-462	699	3	in	in	ADP
ftr-462	699	4	the	the	DET
ftr-462	699	5	foreign	foreign	ADJ
ftr-462	699	6	context	context	NOUN
ftr-462	699	7	involves	involve	VERB
ftr-462	699	8	both	both	DET
ftr-462	699	9	u.s	u.s	PROPN
ftr-462	699	10	.	.	PROPN
ftr-462	699	11	entities	entity	NOUN
ftr-462	699	12	owned	own	VERB
ftr-462	699	13	by	by	ADP
ftr-462	699	14	foreign	foreign	ADJ
ftr-462	699	15	persons	person	NOUN
ftr-462	699	16	,	,	PUNCT
ftr-462	699	17	and	and	CCONJ
ftr-462	699	18	foreign	foreign	ADJ
ftr-462	699	19	entities	entity	NOUN
ftr-462	699	20	that	that	PRON
ftr-462	699	21	either	either	CCONJ
ftr-462	699	22	are	be	AUX
ftr-462	699	23	owned	own	VERB
ftr-462	699	24	by	by	ADP
ftr-462	699	25	u.s	u.s	PROPN
ftr-462	699	26	.	.	PROPN
ftr-462	699	27	persons	person	NOUN
ftr-462	699	28	,	,	PUNCT
ftr-462	699	29	are	be	AUX
ftr-462	699	30	engaged	engage	VERB
ftr-462	699	31	in	in	ADP
ftr-462	699	32	a	a	DET
ftr-462	699	33	u.s	u.s	PROPN
ftr-462	699	34	.	.	PROPN
ftr-462	699	35	trade	trade	NOUN
ftr-462	699	36	or	or	CCONJ
ftr-462	699	37	business	business	NOUN
ftr-462	699	38	,	,	PUNCT
ftr-462	699	39	or	or	CCONJ
ftr-462	699	40	own	own	ADJ
ftr-462	699	41	u.s	u.s	PROPN
ftr-462	699	42	.	.	PROPN
ftr-462	699	43	assets	asset	NOUN
ftr-462	699	44	.	.	PUNCT
ftr-462	700	1	the	the	DET
ftr-462	700	2	most	most	ADV
ftr-462	700	3	important	important	ADJ
ftr-462	700	4	consequence	consequence	NOUN
ftr-462	700	5	in	in	ADP
ftr-462	700	6	the	the	DET
ftr-462	700	7	domestic	domestic	ADJ
ftr-462	700	8	context	context	NOUN
ftr-462	700	9	,	,	PUNCT
ftr-462	700	10	whether	whether	SCONJ
ftr-462	700	11	the	the	DET
ftr-462	700	12	entity	entity	NOUN
ftr-462	700	13	is	be	AUX
ftr-462	700	14	subject	subject	ADJ
ftr-462	700	15	to	to	ADP
ftr-462	700	16	u.s	u.s	PROPN
ftr-462	700	17	.	.	PROPN
ftr-462	700	18	tax	tax	NOUN
ftr-462	700	19	,	,	PUNCT
ftr-462	700	20	is	be	AUX
ftr-462	700	21	not	not	PART
ftr-462	700	22	of	of	ADP
ftr-462	700	23	concern	concern	NOUN
ftr-462	700	24	with	with	ADP
ftr-462	700	25	respect	respect	NOUN
ftr-462	700	26	to	to	ADP
ftr-462	700	27	a	a	DET
ftr-462	700	28	foreign	foreign	ADJ
ftr-462	700	29	entity	entity	NOUN
ftr-462	700	30	whose	whose	DET
ftr-462	700	31	owners	owner	NOUN
ftr-462	700	32	are	be	AUX
ftr-462	700	33	foreign	foreign	ADJ
ftr-462	700	34	persons	person	NOUN
ftr-462	700	35	and	and	CCONJ
ftr-462	700	36	whose	whose	DET
ftr-462	700	37	businesses	business	NOUN
ftr-462	700	38	and	and	CCONJ
ftr-462	700	39	investments	investment	NOUN
ftr-462	700	40	are	be	AUX
ftr-462	700	41	located	locate	VERB
ftr-462	700	42	outside	outside	ADP
ftr-462	700	43	the	the	DET
ftr-462	700	44	united	united	PROPN
ftr-462	700	45	states	states	PROPN
ftr-462	700	46	.	.	PUNCT
ftr-462	701	1	whether	whether	SCONJ
ftr-462	701	2	such	such	DET
ftr-462	701	3	an	an	DET
ftr-462	701	4	entity	entity	NOUN
ftr-462	701	5	is	be	AUX
ftr-462	701	6	classified	classify	VERB
ftr-462	701	7	as	as	ADP
ftr-462	701	8	a	a	DET
ftr-462	701	9	corporation	corporation	NOUN
ftr-462	701	10	or	or	CCONJ
ftr-462	701	11	as	as	ADP
ftr-462	701	12	a	a	DET
ftr-462	701	13	partnership	partnership	NOUN
ftr-462	701	14	,	,	PUNCT
ftr-462	701	15	its	its	PRON
ftr-462	701	16	business	business	NOUN
ftr-462	701	17	88	88	NUM
ftr-462	701	18	.	.	PUNCT
ftr-462	702	1	in	in	ADP
ftr-462	702	2	part	part	NOUN
ftr-462	702	3	ii	ii	NOUN
ftr-462	702	4	above	above	ADV
ftr-462	702	5	,	,	PUNCT
ftr-462	702	6	doubt	doubt	ADV
ftr-462	702	7	was	be	AUX
ftr-462	702	8	cast	cast	VERB
ftr-462	702	9	on	on	ADP
ftr-462	702	10	the	the	DET
ftr-462	702	11	legitimacy	legitimacy	NOUN
ftr-462	702	12	of	of	ADP
ftr-462	702	13	interpretive	interpretive	ADJ
ftr-462	702	14	uses	use	NOUN
ftr-462	702	15	of	of	ADP
ftr-462	702	16	foreign	foreign	ADJ
ftr-462	702	17	law	law	NOUN
ftr-462	702	18	.	.	PUNCT
ftr-462	703	1	in	in	ADP
ftr-462	703	2	this	this	DET
ftr-462	703	3	part	part	NOUN
ftr-462	703	4	,	,	PUNCT
ftr-462	703	5	doubt	doubt	ADV
ftr-462	703	6	is	be	AUX
ftr-462	703	7	cast	cast	VERB
ftr-462	703	8	on	on	ADP
ftr-462	703	9	the	the	DET
ftr-462	703	10	legitimacy	legitimacy	NOUN
ftr-462	703	11	of	of	ADP
ftr-462	703	12	taking	take	VERB
ftr-462	703	13	into	into	ADP
ftr-462	703	14	account	account	NOUN
ftr-462	703	15	inconsistent	inconsistent	ADJ
ftr-462	703	16	results	result	NOUN
ftr-462	703	17	under	under	ADP
ftr-462	703	18	foreign	foreign	ADJ
ftr-462	703	19	law	law	NOUN
ftr-462	703	20	if	if	SCONJ
ftr-462	703	21	foreign	foreign	ADJ
ftr-462	703	22	law	law	NOUN
ftr-462	703	23	is	be	AUX
ftr-462	703	24	used	use	VERB
ftr-462	703	25	interpretatively	interpretatively	ADV
ftr-462	703	26	.	.	PUNCT
ftr-462	704	1	89	89	NUM
ftr-462	704	2	.	.	PUNCT
ftr-462	704	3	irc	irc	PROPN
ftr-462	704	4	§	§	PROPN
ftr-462	704	5	§	§	PROPN
ftr-462	704	6	11	11	NUM
ftr-462	704	7	,	,	PUNCT
ftr-462	704	8	701	701	NUM
ftr-462	704	9	,	,	PUNCT
ftr-462	704	10	7701(a)(3	7701(a)(3	NOUN
ftr-462	704	11	)	)	PUNCT
ftr-462	704	12	.	.	PUNCT
ftr-462	705	1	90	90	NUM
ftr-462	705	2	.	.	PUNCT
ftr-462	705	3	regs	regs	PROPN
ftr-462	705	4	.	.	PUNCT
ftr-462	706	1	§	§	PROPN
ftr-462	706	2	§	§	PROPN
ftr-462	706	3	301.7701	301.7701	NUM
ftr-462	706	4	-	-	SYM
ftr-462	706	5	1	1	NUM
ftr-462	706	6	to	to	ADP
ftr-462	706	7	-4	-4	PROPN
ftr-462	706	8	.	.	PROPN
ftr-462	706	9	91	91	NUM
ftr-462	706	10	.	.	PUNCT
ftr-462	707	1	rev	rev	PROPN
ftr-462	707	2	.	.	PUNCT
ftr-462	708	1	rul	rul	PROPN
ftr-462	708	2	.	.	PUNCT
ftr-462	709	1	88	88	NUM
ftr-462	709	2	-	-	SYM
ftr-462	709	3	8	8	NUM
ftr-462	709	4	,	,	PUNCT
ftr-462	709	5	1988	1988	NUM
ftr-462	709	6	-	-	SYM
ftr-462	709	7	1	1	NUM
ftr-462	709	8	c.b	c.b	PROPN
ftr-462	709	9	.	.	PROPN
ftr-462	709	10	403	403	NUM
ftr-462	709	11	.	.	PUNCT
ftr-462	710	1	but	but	CCONJ
ftr-462	710	2	see	see	VERB
ftr-462	710	3	infra	infra	NOUN
ftr-462	710	4	note	note	VERB
ftr-462	710	5	95	95	NUM
ftr-462	710	6	and	and	CCONJ
ftr-462	710	7	accompanying	accompany	VERB
ftr-462	710	8	text	text	NOUN
ftr-462	710	9	.	.	PUNCT
ftr-462	711	1	[	[	X
ftr-462	711	2	vol	vol	NOUN
ftr-462	711	3	3:4	3:4	NUM
ftr-462	711	4	foreign	foreign	ADJ
ftr-462	711	5	law	law	NOUN
ftr-462	711	6	in	in	ADP
ftr-462	711	7	u.s	u.s	PROPN
ftr-462	711	8	.	.	PROPN
ftr-462	711	9	international	international	ADJ
ftr-462	711	10	taxation	taxation	NOUN
ftr-462	711	11	profits	profit	NOUN
ftr-462	711	12	are	be	AUX
ftr-462	711	13	not	not	PART
ftr-462	711	14	taxable	taxable	ADJ
ftr-462	711	15	by	by	ADP
ftr-462	711	16	the	the	DET
ftr-462	711	17	united	united	PROPN
ftr-462	711	18	states	states	PROPN
ftr-462	711	19	unless	unless	SCONJ
ftr-462	711	20	it	it	PRON
ftr-462	711	21	carries	carry	VERB
ftr-462	711	22	on	on	ADP
ftr-462	711	23	a	a	DET
ftr-462	711	24	trade	trade	NOUN
ftr-462	711	25	or	or	CCONJ
ftr-462	711	26	business	business	NOUN
ftr-462	711	27	in	in	ADP
ftr-462	711	28	the	the	DET
ftr-462	711	29	united	united	PROPN
ftr-462	711	30	states	states	PROPN
ftr-462	711	31	and	and	CCONJ
ftr-462	711	32	,	,	PUNCT
ftr-462	711	33	if	if	SCONJ
ftr-462	711	34	the	the	DET
ftr-462	711	35	taxpayers	taxpayer	NOUN
ftr-462	711	36	reside	reside	VERB
ftr-462	711	37	in	in	ADP
ftr-462	711	38	a	a	DET
ftr-462	711	39	country	country	NOUN
ftr-462	711	40	having	have	VERB
ftr-462	711	41	an	an	DET
ftr-462	711	42	income	income	NOUN
ftr-462	711	43	tax	tax	NOUN
ftr-462	711	44	treaty	treaty	NOUN
ftr-462	711	45	with	with	ADP
ftr-462	711	46	the	the	DET
ftr-462	711	47	united	united	PROPN
ftr-462	711	48	states	states	PROPN
ftr-462	711	49	,	,	PUNCT
ftr-462	711	50	has	have	AUX
ftr-462	711	51	a	a	DET
ftr-462	711	52	permanent	permanent	ADJ
ftr-462	711	53	establishment	establishment	NOUN
ftr-462	711	54	in	in	ADP
ftr-462	711	55	this	this	DET
ftr-462	711	56	country.92	country.92	NOUN
ftr-462	711	57	nonbusiness	nonbusiness	ADJ
ftr-462	711	58	income	income	NOUN
ftr-462	711	59	of	of	ADP
ftr-462	711	60	such	such	DET
ftr-462	711	61	an	an	DET
ftr-462	711	62	entity	entity	NOUN
ftr-462	711	63	is	be	AUX
ftr-462	711	64	subject	subject	ADJ
ftr-462	711	65	to	to	ADP
ftr-462	711	66	u.s	u.s	PROPN
ftr-462	711	67	.	.	PROPN
ftr-462	711	68	tax	tax	NOUN
ftr-462	711	69	only	only	ADV
ftr-462	711	70	to	to	ADP
ftr-462	711	71	the	the	DET
ftr-462	711	72	extent	extent	NOUN
ftr-462	711	73	it	it	PRON
ftr-462	711	74	is	be	AUX
ftr-462	711	75	from	from	ADP
ftr-462	711	76	u.s	u.s	PROPN
ftr-462	711	77	.	.	PROPN
ftr-462	711	78	sources.93	sources.93	PROPN
ftr-462	711	79	nevertheless	nevertheless	ADV
ftr-462	711	80	,	,	PUNCT
ftr-462	711	81	u.s	u.s	PROPN
ftr-462	711	82	.	.	PROPN
ftr-462	711	83	tax	tax	NOUN
ftr-462	711	84	consequences	consequence	NOUN
ftr-462	711	85	can	can	AUX
ftr-462	711	86	vary	vary	VERB
ftr-462	711	87	significantly	significantly	ADV
ftr-462	711	88	depending	depend	VERB
ftr-462	711	89	on	on	ADP
ftr-462	711	90	whether	whether	SCONJ
ftr-462	711	91	a	a	DET
ftr-462	711	92	foreign	foreign	ADJ
ftr-462	711	93	or	or	CCONJ
ftr-462	711	94	a	a	DET
ftr-462	711	95	foreignowned	foreignowned	ADJ
ftr-462	711	96	entity	entity	NOUN
ftr-462	711	97	is	be	AUX
ftr-462	711	98	classified	classify	VERB
ftr-462	711	99	as	as	ADP
ftr-462	711	100	a	a	DET
ftr-462	711	101	partnership	partnership	NOUN
ftr-462	711	102	or	or	CCONJ
ftr-462	711	103	an	an	DET
ftr-462	711	104	association	association	NOUN
ftr-462	711	105	taxable	taxable	ADJ
ftr-462	711	106	as	as	ADP
ftr-462	711	107	a	a	DET
ftr-462	711	108	corporation.9	corporation.9	NOUN
ftr-462	711	109	92	92	NUM
ftr-462	711	110	.	.	PUNCT
ftr-462	712	1	see	see	VERB
ftr-462	712	2	irc	irc	PROPN
ftr-462	712	3	§	§	PROPN
ftr-462	712	4	§	§	PROPN
ftr-462	712	5	872(a	872(a	PROPN
ftr-462	712	6	)	)	PUNCT
ftr-462	712	7	,	,	PUNCT
ftr-462	712	8	882(b	882(b	PROPN
ftr-462	712	9	)	)	PUNCT
ftr-462	712	10	.	.	PUNCT
ftr-462	713	1	under	under	ADP
ftr-462	713	2	most	most	ADJ
ftr-462	713	3	tax	tax	NOUN
ftr-462	713	4	treaties	treaty	NOUN
ftr-462	713	5	entered	enter	VERB
ftr-462	713	6	into	into	ADP
ftr-462	713	7	by	by	ADP
ftr-462	713	8	the	the	DET
ftr-462	713	9	united	united	PROPN
ftr-462	713	10	states	states	PROPN
ftr-462	713	11	,	,	PUNCT
ftr-462	713	12	business	business	NOUN
ftr-462	713	13	income	income	NOUN
ftr-462	713	14	of	of	ADP
ftr-462	713	15	a	a	DET
ftr-462	713	16	resident	resident	NOUN
ftr-462	713	17	of	of	ADP
ftr-462	713	18	one	one	NUM
ftr-462	713	19	contracting	contract	VERB
ftr-462	713	20	state	state	NOUN
ftr-462	713	21	can	can	AUX
ftr-462	713	22	not	not	PART
ftr-462	713	23	be	be	AUX
ftr-462	713	24	taxed	tax	VERB
ftr-462	713	25	by	by	ADP
ftr-462	713	26	the	the	DET
ftr-462	713	27	other	other	ADJ
ftr-462	713	28	contracting	contracting	NOUN
ftr-462	713	29	state	state	NOUN
ftr-462	713	30	unless	unless	SCONJ
ftr-462	713	31	the	the	DET
ftr-462	713	32	person	person	NOUN
ftr-462	713	33	has	have	VERB
ftr-462	713	34	a	a	DET
ftr-462	713	35	permanent	permanent	ADJ
ftr-462	713	36	establishment	establishment	NOUN
ftr-462	713	37	in	in	ADP
ftr-462	713	38	the	the	DET
ftr-462	713	39	latter	latter	ADJ
ftr-462	713	40	state	state	NOUN
ftr-462	713	41	and	and	CCONJ
ftr-462	713	42	the	the	DET
ftr-462	713	43	income	income	NOUN
ftr-462	713	44	is	be	AUX
ftr-462	713	45	attributable	attributable	ADJ
ftr-462	713	46	to	to	ADP
ftr-462	713	47	the	the	DET
ftr-462	713	48	permanent	permanent	ADJ
ftr-462	713	49	establishment	establishment	NOUN
ftr-462	713	50	.	.	PUNCT
ftr-462	714	1	see	see	VERB
ftr-462	714	2	,	,	PUNCT
ftr-462	714	3	e.g.	e.g.	ADV
ftr-462	714	4	,	,	PUNCT
ftr-462	714	5	convention	convention	NOUN
ftr-462	714	6	between	between	ADP
ftr-462	714	7	the	the	DET
ftr-462	714	8	united	united	PROPN
ftr-462	714	9	states	states	PROPN
ftr-462	714	10	of	of	ADP
ftr-462	714	11	america	america	PROPN
ftr-462	714	12	and	and	CCONJ
ftr-462	714	13	japan	japan	PROPN
ftr-462	714	14	for	for	ADP
ftr-462	714	15	the	the	DET
ftr-462	714	16	avoidance	avoidance	NOUN
ftr-462	714	17	of	of	ADP
ftr-462	714	18	double	double	ADJ
ftr-462	714	19	taxation	taxation	NOUN
ftr-462	714	20	and	and	CCONJ
ftr-462	714	21	the	the	DET
ftr-462	714	22	prevention	prevention	NOUN
ftr-462	714	23	of	of	ADP
ftr-462	714	24	fiscal	fiscal	ADJ
ftr-462	714	25	evasion	evasion	NOUN
ftr-462	714	26	with	with	ADP
ftr-462	714	27	respect	respect	NOUN
ftr-462	714	28	to	to	ADP
ftr-462	714	29	taxes	taxis	NOUN
ftr-462	714	30	on	on	ADP
ftr-462	714	31	income	income	NOUN
ftr-462	714	32	,	,	PUNCT
ftr-462	714	33	mar	mar	PROPN
ftr-462	714	34	.	.	PROPN
ftr-462	714	35	8	8	NUM
ftr-462	714	36	,	,	PUNCT
ftr-462	714	37	1971	1971	NUM
ftr-462	714	38	,	,	PUNCT
ftr-462	714	39	art	art	NOUN
ftr-462	714	40	.	.	PUNCT
ftr-462	715	1	8	8	NUM
ftr-462	715	2	.	.	NUM
ftr-462	715	3	para.l	para.l	PUNCT
ftr-462	715	4	.	.	PUNCT
ftr-462	716	1	23	23	NUM
ftr-462	716	2	u.s.t	u.s.t	NOUN
ftr-462	716	3	.	.	PUNCT
ftr-462	716	4	967	967	NUM
ftr-462	717	1	[	[	X
ftr-462	717	2	hereinafter	hereinafter	NOUN
ftr-462	717	3	u.s.-japan	u.s.-japan	PROPN
ftr-462	717	4	treaty	treaty	PROPN
ftr-462	717	5	]	]	PUNCT
ftr-462	717	6	.	.	PUNCT
ftr-462	718	1	while	while	SCONJ
ftr-462	718	2	the	the	DET
ftr-462	718	3	definition	definition	NOUN
ftr-462	718	4	of	of	ADP
ftr-462	718	5	"	"	PUNCT
ftr-462	718	6	permanent	permanent	ADJ
ftr-462	718	7	establishment	establishment	NOUN
ftr-462	718	8	"	"	PUNCT
ftr-462	718	9	varies	vary	VERB
ftr-462	718	10	from	from	ADP
ftr-462	718	11	treaty	treaty	NOUN
ftr-462	718	12	to	to	ADP
ftr-462	718	13	treaty	treaty	NOUN
ftr-462	718	14	,	,	PUNCT
ftr-462	718	15	it	it	PRON
ftr-462	718	16	is	be	AUX
ftr-462	718	17	intended	intend	VERB
ftr-462	718	18	to	to	PART
ftr-462	718	19	describe	describe	VERB
ftr-462	718	20	a	a	DET
ftr-462	718	21	more	more	ADV
ftr-462	718	22	extensive	extensive	ADJ
ftr-462	718	23	level	level	NOUN
ftr-462	718	24	of	of	ADP
ftr-462	718	25	business	business	NOUN
ftr-462	718	26	activity	activity	NOUN
ftr-462	718	27	than	than	ADP
ftr-462	718	28	the	the	DET
ftr-462	718	29	minimum	minimum	ADJ
ftr-462	718	30	level	level	NOUN
ftr-462	718	31	that	that	PRON
ftr-462	718	32	might	might	AUX
ftr-462	718	33	justify	justify	VERB
ftr-462	718	34	taxation	taxation	NOUN
ftr-462	718	35	by	by	ADP
ftr-462	718	36	the	the	DET
ftr-462	718	37	source	source	NOUN
ftr-462	718	38	country	country	NOUN
ftr-462	718	39	.	.	PUNCT
ftr-462	719	1	a	a	DET
ftr-462	719	2	permanent	permanent	ADJ
ftr-462	719	3	establishment	establishment	NOUN
ftr-462	719	4	may	may	AUX
ftr-462	719	5	take	take	VERB
ftr-462	719	6	the	the	DET
ftr-462	719	7	form	form	NOUN
ftr-462	719	8	of	of	ADP
ftr-462	719	9	a	a	DET
ftr-462	719	10	factory	factory	NOUN
ftr-462	719	11	or	or	CCONJ
ftr-462	719	12	office	office	NOUN
ftr-462	719	13	,	,	PUNCT
ftr-462	719	14	a	a	DET
ftr-462	719	15	construction	construction	NOUN
ftr-462	719	16	site	site	NOUN
ftr-462	719	17	in	in	ADP
ftr-462	719	18	existence	existence	NOUN
ftr-462	719	19	for	for	ADP
ftr-462	719	20	a	a	DET
ftr-462	719	21	specified	specified	ADJ
ftr-462	719	22	period	period	NOUN
ftr-462	719	23	of	of	ADP
ftr-462	719	24	time	time	NOUN
ftr-462	719	25	,	,	PUNCT
ftr-462	719	26	or	or	CCONJ
ftr-462	719	27	a	a	DET
ftr-462	719	28	relationship	relationship	NOUN
ftr-462	719	29	with	with	ADP
ftr-462	719	30	a	a	DET
ftr-462	719	31	dependent	dependent	ADJ
ftr-462	719	32	agent	agent	NOUN
ftr-462	719	33	who	who	PRON
ftr-462	719	34	exercises	exercise	VERB
ftr-462	719	35	the	the	DET
ftr-462	719	36	requisite	requisite	ADJ
ftr-462	719	37	degree	degree	NOUN
ftr-462	719	38	of	of	ADP
ftr-462	719	39	discretionary	discretionary	ADJ
ftr-462	719	40	authority	authority	NOUN
ftr-462	719	41	on	on	ADP
ftr-462	719	42	behalf	behalf	NOUN
ftr-462	719	43	of	of	ADP
ftr-462	719	44	the	the	DET
ftr-462	719	45	foreign	foreign	ADJ
ftr-462	719	46	entity	entity	NOUN
ftr-462	719	47	.	.	PUNCT
ftr-462	720	1	see	see	VERB
ftr-462	720	2	,	,	PUNCT
ftr-462	720	3	e.g	e.g	PROPN
ftr-462	720	4	..	..	PROPN
ftr-462	720	5	u.s.-japan	u.s.-japan	PROPN
ftr-462	720	6	treaty	treaty	PROPN
ftr-462	720	7	,	,	PUNCT
ftr-462	720	8	supra	supra	NOUN
ftr-462	720	9	,	,	PUNCT
ftr-462	720	10	art	art	NOUN
ftr-462	720	11	.	.	PUNCT
ftr-462	721	1	9	9	NUM
ftr-462	721	2	,	,	PUNCT
ftr-462	721	3	paras	paras	X
ftr-462	721	4	.	.	NOUN
ftr-462	721	5	1	1	NUM
ftr-462	721	6	,	,	PUNCT
ftr-462	721	7	2	2	NUM
ftr-462	721	8	.	.	NUM
ftr-462	721	9	93	93	NUM
ftr-462	721	10	.	.	PUNCT
ftr-462	722	1	irc	irc	PROPN
ftr-462	722	2	§	§	PROPN
ftr-462	722	3	§	§	PROPN
ftr-462	722	4	871(a	871(a	PROPN
ftr-462	722	5	)	)	PUNCT
ftr-462	722	6	,	,	PUNCT
ftr-462	722	7	881(a	881(a	PROPN
ftr-462	722	8	)	)	PUNCT
ftr-462	722	9	.	.	PUNCT
ftr-462	723	1	94	94	NUM
ftr-462	723	2	.	.	PUNCT
ftr-462	724	1	if	if	SCONJ
ftr-462	724	2	a	a	DET
ftr-462	724	3	foreign	foreign	ADJ
ftr-462	724	4	entity	entity	NOUN
ftr-462	724	5	is	be	AUX
ftr-462	724	6	engaged	engage	VERB
ftr-462	724	7	in	in	ADP
ftr-462	724	8	a	a	DET
ftr-462	724	9	u.s	u.s	PROPN
ftr-462	724	10	.	.	PROPN
ftr-462	724	11	business	business	NOUN
ftr-462	724	12	(	(	PUNCT
ftr-462	724	13	and	and	CCONJ
ftr-462	724	14	,	,	PUNCT
ftr-462	724	15	in	in	ADP
ftr-462	724	16	a	a	DET
ftr-462	724	17	treaty	treaty	NOUN
ftr-462	724	18	situation	situation	NOUN
ftr-462	724	19	,	,	PUNCT
ftr-462	724	20	has	have	VERB
ftr-462	724	21	a	a	DET
ftr-462	724	22	u.s	u.s	PROPN
ftr-462	724	23	.	.	PROPN
ftr-462	724	24	permanent	permanent	ADJ
ftr-462	724	25	establishment	establishment	NOUN
ftr-462	724	26	)	)	PUNCT
ftr-462	724	27	,	,	PUNCT
ftr-462	724	28	the	the	DET
ftr-462	724	29	amount	amount	NOUN
ftr-462	724	30	of	of	ADP
ftr-462	724	31	tax	tax	NOUN
ftr-462	724	32	can	can	AUX
ftr-462	724	33	vary	vary	VERB
ftr-462	724	34	depending	depend	VERB
ftr-462	724	35	on	on	ADP
ftr-462	724	36	whether	whether	SCONJ
ftr-462	724	37	it	it	PRON
ftr-462	724	38	is	be	AUX
ftr-462	724	39	a	a	DET
ftr-462	724	40	corporation	corporation	NOUN
ftr-462	724	41	or	or	CCONJ
ftr-462	724	42	a	a	DET
ftr-462	724	43	partnership	partnership	NOUN
ftr-462	724	44	.	.	PUNCT
ftr-462	725	1	if	if	SCONJ
ftr-462	725	2	the	the	DET
ftr-462	725	3	entity	entity	NOUN
ftr-462	725	4	is	be	AUX
ftr-462	725	5	owned	own	VERB
ftr-462	725	6	by	by	ADP
ftr-462	725	7	individuals	individual	NOUN
ftr-462	725	8	(	(	PUNCT
ftr-462	725	9	or	or	CCONJ
ftr-462	725	10	trusts	trust	NOUN
ftr-462	725	11	or	or	CCONJ
ftr-462	725	12	estates	estate	NOUN
ftr-462	725	13	)	)	PUNCT
ftr-462	725	14	,	,	PUNCT
ftr-462	725	15	the	the	DET
ftr-462	725	16	tax	tax	NOUN
ftr-462	725	17	is	be	AUX
ftr-462	725	18	at	at	ADP
ftr-462	725	19	the	the	DET
ftr-462	725	20	individual	individual	ADJ
ftr-462	725	21	rates	rate	NOUN
ftr-462	725	22	if	if	SCONJ
ftr-462	725	23	it	it	PRON
ftr-462	725	24	is	be	AUX
ftr-462	725	25	classified	classify	VERB
ftr-462	725	26	as	as	ADP
ftr-462	725	27	a	a	DET
ftr-462	725	28	partnership	partnership	NOUN
ftr-462	725	29	or	or	CCONJ
ftr-462	725	30	at	at	ADP
ftr-462	725	31	the	the	DET
ftr-462	725	32	corporate	corporate	ADJ
ftr-462	725	33	rates	rate	NOUN
ftr-462	725	34	if	if	SCONJ
ftr-462	725	35	it	it	PRON
ftr-462	725	36	is	be	AUX
ftr-462	725	37	classified	classify	VERB
ftr-462	725	38	as	as	ADP
ftr-462	725	39	a	a	DET
ftr-462	725	40	corporation	corporation	NOUN
ftr-462	725	41	.	.	PUNCT
ftr-462	726	1	moreover	moreover	ADV
ftr-462	726	2	,	,	PUNCT
ftr-462	726	3	repatriated	repatriate	VERB
ftr-462	726	4	profits	profit	NOUN
ftr-462	726	5	are	be	AUX
ftr-462	726	6	subject	subject	ADJ
ftr-462	726	7	to	to	ADP
ftr-462	726	8	the	the	DET
ftr-462	726	9	branch	branch	NOUN
ftr-462	726	10	profits	profit	VERB
ftr-462	726	11	tax	tax	NOUN
ftr-462	726	12	of	of	ADP
ftr-462	726	13	§	§	PROPN
ftr-462	726	14	884	884	NUM
ftr-462	726	15	if	if	SCONJ
ftr-462	726	16	the	the	DET
ftr-462	726	17	entity	entity	NOUN
ftr-462	726	18	is	be	AUX
ftr-462	726	19	a	a	DET
ftr-462	726	20	corporation	corporation	NOUN
ftr-462	726	21	,	,	PUNCT
ftr-462	726	22	but	but	CCONJ
ftr-462	726	23	not	not	PART
ftr-462	726	24	if	if	SCONJ
ftr-462	726	25	it	it	PRON
ftr-462	726	26	is	be	AUX
ftr-462	726	27	a	a	DET
ftr-462	726	28	partnership	partnership	NOUN
ftr-462	726	29	and	and	CCONJ
ftr-462	726	30	its	its	PRON
ftr-462	726	31	owners	owner	NOUN
ftr-462	726	32	are	be	AUX
ftr-462	726	33	not	not	PART
ftr-462	726	34	corporations	corporation	NOUN
ftr-462	726	35	.	.	PUNCT
ftr-462	727	1	other	other	ADJ
ftr-462	727	2	consequences	consequence	NOUN
ftr-462	727	3	can	can	AUX
ftr-462	727	4	also	also	ADV
ftr-462	727	5	vary	vary	VERB
ftr-462	727	6	.	.	PUNCT
ftr-462	728	1	for	for	ADP
ftr-462	728	2	example	example	NOUN
ftr-462	728	3	:	:	PUNCT
ftr-462	728	4	*	*	PUNCT
ftr-462	728	5	foreign	foreign	ADJ
ftr-462	728	6	income	income	NOUN
ftr-462	728	7	and	and	CCONJ
ftr-462	728	8	loss	loss	NOUN
ftr-462	728	9	flow	flow	NOUN
ftr-462	728	10	through	through	ADP
ftr-462	728	11	to	to	ADP
ftr-462	728	12	the	the	DET
ftr-462	728	13	u.s	u.s	PROPN
ftr-462	728	14	.	.	PROPN
ftr-462	728	15	owners	owner	NOUN
ftr-462	728	16	of	of	ADP
ftr-462	728	17	a	a	DET
ftr-462	728	18	partnership	partnership	NOUN
ftr-462	728	19	,	,	PUNCT
ftr-462	728	20	whereas	whereas	SCONJ
ftr-462	728	21	u.s	u.s	PROPN
ftr-462	728	22	.	.	PROPN
ftr-462	728	23	taxation	taxation	NOUN
ftr-462	728	24	of	of	ADP
ftr-462	728	25	earnings	earning	NOUN
ftr-462	728	26	of	of	ADP
ftr-462	728	27	a	a	DET
ftr-462	728	28	foreign	foreign	ADJ
ftr-462	728	29	corporation	corporation	NOUN
ftr-462	728	30	may	may	AUX
ftr-462	728	31	be	be	AUX
ftr-462	728	32	deferred	defer	VERB
ftr-462	728	33	until	until	SCONJ
ftr-462	728	34	the	the	DET
ftr-462	728	35	earnings	earning	NOUN
ftr-462	728	36	are	be	AUX
ftr-462	728	37	distributed	distribute	VERB
ftr-462	728	38	as	as	ADP
ftr-462	728	39	dividends	dividend	NOUN
ftr-462	728	40	to	to	ADP
ftr-462	728	41	u.s	u.s	PROPN
ftr-462	728	42	.	.	PROPN
ftr-462	728	43	shareholders	shareholder	NOUN
ftr-462	728	44	.	.	PUNCT
ftr-462	729	1	*	*	PUNCT
ftr-462	729	2	section	section	NOUN
ftr-462	729	3	902	902	NUM
ftr-462	729	4	allows	allow	VERB
ftr-462	729	5	an	an	DET
ftr-462	729	6	indirect	indirect	ADJ
ftr-462	729	7	credit	credit	NOUN
ftr-462	729	8	for	for	ADP
ftr-462	729	9	foreign	foreign	ADJ
ftr-462	729	10	taxes	taxis	NOUN
ftr-462	729	11	on	on	ADP
ftr-462	729	12	the	the	DET
ftr-462	729	13	income	income	NOUN
ftr-462	729	14	of	of	ADP
ftr-462	729	15	a	a	DET
ftr-462	729	16	foreign	foreign	ADJ
ftr-462	729	17	corporation	corporation	NOUN
ftr-462	729	18	that	that	PRON
ftr-462	729	19	is	be	AUX
ftr-462	729	20	distributed	distribute	VERB
ftr-462	729	21	as	as	ADP
ftr-462	729	22	dividends	dividend	NOUN
ftr-462	729	23	to	to	ADP
ftr-462	729	24	a	a	DET
ftr-462	729	25	domestic	domestic	ADJ
ftr-462	729	26	corporation	corporation	NOUN
ftr-462	729	27	owning	own	VERB
ftr-462	729	28	at	at	ADV
ftr-462	729	29	least	least	ADV
ftr-462	729	30	10	10	NUM
ftr-462	729	31	percent	percent	NOUN
ftr-462	729	32	of	of	ADP
ftr-462	729	33	the	the	DET
ftr-462	729	34	foreign	foreign	ADJ
ftr-462	729	35	corporation	corporation	NOUN
ftr-462	729	36	's	's	PART
ftr-462	729	37	stock	stock	NOUN
ftr-462	729	38	.	.	PUNCT
ftr-462	730	1	no	no	DET
ftr-462	730	2	other	other	ADJ
ftr-462	730	3	shareholders	shareholder	NOUN
ftr-462	730	4	of	of	ADP
ftr-462	730	5	the	the	DET
ftr-462	730	6	foreign	foreign	ADJ
ftr-462	730	7	corporation	corporation	NOUN
ftr-462	730	8	may	may	AUX
ftr-462	730	9	claim	claim	VERB
ftr-462	730	10	credit	credit	NOUN
ftr-462	730	11	for	for	ADP
ftr-462	730	12	taxes	taxis	NOUN
ftr-462	730	13	imposed	impose	VERB
ftr-462	730	14	on	on	ADP
ftr-462	730	15	the	the	DET
ftr-462	730	16	corporation	corporation	NOUN
ftr-462	730	17	.	.	PUNCT
ftr-462	731	1	credits	credit	NOUN
ftr-462	731	2	for	for	ADP
ftr-462	731	3	foreign	foreign	ADJ
ftr-462	731	4	income	income	NOUN
ftr-462	731	5	taxes	taxis	NOUN
ftr-462	731	6	on	on	ADP
ftr-462	731	7	partnership	partnership	NOUN
ftr-462	731	8	profits	profit	NOUN
ftr-462	731	9	are	be	AUX
ftr-462	731	10	available	available	ADJ
ftr-462	731	11	to	to	ADP
ftr-462	731	12	all	all	DET
ftr-462	731	13	u.s	u.s	PROPN
ftr-462	731	14	.	.	PROPN
ftr-462	731	15	partners	partner	NOUN
ftr-462	731	16	under	under	ADP
ftr-462	731	17	§	§	PROPN
ftr-462	731	18	901	901	NUM
ftr-462	731	19	without	without	ADP
ftr-462	731	20	regard	regard	NOUN
ftr-462	731	21	to	to	ADP
ftr-462	731	22	the	the	DET
ftr-462	731	23	owner	owner	NOUN
ftr-462	731	24	's	's	PART
ftr-462	731	25	corporate	corporate	ADJ
ftr-462	731	26	status	status	NOUN
ftr-462	731	27	or	or	CCONJ
ftr-462	731	28	ownership	ownership	NOUN
ftr-462	731	29	percentage	percentage	NOUN
ftr-462	731	30	.	.	PUNCT
ftr-462	732	1	*	*	PUNCT
ftr-462	732	2	although	although	SCONJ
ftr-462	732	3	the	the	DET
ftr-462	732	4	indirect	indirect	ADJ
ftr-462	732	5	credit	credit	NOUN
ftr-462	732	6	is	be	AUX
ftr-462	732	7	allowed	allow	VERB
ftr-462	732	8	for	for	ADP
ftr-462	732	9	foreign	foreign	ADJ
ftr-462	732	10	taxes	taxis	NOUN
ftr-462	732	11	on	on	ADP
ftr-462	732	12	earnings	earning	NOUN
ftr-462	732	13	of	of	ADP
ftr-462	732	14	lower	low	ADJ
ftr-462	732	15	-	-	PUNCT
ftr-462	732	16	tier	tier	NOUN
ftr-462	732	17	subsidiaries	subsidiary	NOUN
ftr-462	732	18	distributed	distribute	VERB
ftr-462	732	19	up	up	ADP
ftr-462	732	20	the	the	DET
ftr-462	732	21	chain	chain	NOUN
ftr-462	732	22	of	of	ADP
ftr-462	732	23	ownership	ownership	NOUN
ftr-462	732	24	,	,	PUNCT
ftr-462	732	25	it	it	PRON
ftr-462	732	26	does	do	AUX
ftr-462	732	27	not	not	PART
ftr-462	732	28	extend	extend	VERB
ftr-462	732	29	deeper	deep	ADJ
ftr-462	732	30	than	than	ADP
ftr-462	732	31	three	three	NUM
ftr-462	732	32	tiers	tier	NOUN
ftr-462	732	33	of	of	ADP
ftr-462	732	34	foreign	foreign	ADJ
ftr-462	732	35	corporations	corporation	NOUN
ftr-462	732	36	.	.	PUNCT
ftr-462	733	1	this	this	DET
ftr-462	733	2	limitation	limitation	NOUN
ftr-462	733	3	does	do	AUX
ftr-462	733	4	not	not	PART
ftr-462	733	5	apply	apply	VERB
ftr-462	733	6	to	to	ADP
ftr-462	733	7	tiered	tiere	VERB
ftr-462	733	8	partnerships	partnership	NOUN
ftr-462	733	9	.	.	PUNCT
ftr-462	734	1	*	*	PUNCT
ftr-462	734	2	taxes	taxis	NOUN
ftr-462	734	3	paid	pay	VERB
ftr-462	734	4	and	and	CCONJ
ftr-462	734	5	deemed	deem	VERB
ftr-462	734	6	paid	pay	VERB
ftr-462	734	7	with	with	ADP
ftr-462	734	8	respect	respect	NOUN
ftr-462	734	9	to	to	ADP
ftr-462	734	10	dividends	dividend	NOUN
ftr-462	734	11	received	receive	VERB
ftr-462	734	12	by	by	ADP
ftr-462	734	13	a	a	DET
ftr-462	734	14	domestic	domestic	ADJ
ftr-462	734	15	corporation	corporation	NOUN
ftr-462	734	16	eligible	eligible	ADJ
ftr-462	734	17	for	for	ADP
ftr-462	734	18	the	the	DET
ftr-462	734	19	indirect	indirect	ADJ
ftr-462	734	20	credit	credit	NOUN
ftr-462	734	21	are	be	AUX
ftr-462	734	22	subject	subject	ADJ
ftr-462	734	23	to	to	ADP
ftr-462	734	24	the	the	DET
ftr-462	734	25	separate	separate	ADJ
ftr-462	734	26	foreign	foreign	ADJ
ftr-462	734	27	tax	tax	NOUN
ftr-462	734	28	credit	credit	NOUN
ftr-462	734	29	limitation	limitation	NOUN
ftr-462	734	30	of	of	ADP
ftr-462	734	31	§	§	PROPN
ftr-462	734	32	904(d)(1)(e	904(d)(1)(e	PROPN
ftr-462	734	33	)	)	PUNCT
ftr-462	734	34	if	if	SCONJ
ftr-462	734	35	the	the	PRON
ftr-462	734	36	distributing	distribute	VERB
ftr-462	734	37	foreign	foreign	ADJ
ftr-462	734	38	corporation	corporation	NOUN
ftr-462	734	39	is	be	AUX
ftr-462	734	40	not	not	PART
ftr-462	734	41	a	a	DET
ftr-462	734	42	controlled	control	VERB
ftr-462	734	43	foreign	foreign	ADJ
ftr-462	734	44	corporation	corporation	NOUN
ftr-462	734	45	.	.	PUNCT
ftr-462	735	1	partnership	partnership	NOUN
ftr-462	735	2	income	income	NOUN
ftr-462	735	3	is	be	AUX
ftr-462	735	4	not	not	PART
ftr-462	735	5	subject	subject	ADJ
ftr-462	735	6	to	to	ADP
ftr-462	735	7	any	any	DET
ftr-462	735	8	such	such	ADJ
ftr-462	735	9	limitation	limitation	NOUN
ftr-462	735	10	.	.	PUNCT
ftr-462	736	1	19961	19961	NUM
ftr-462	736	2	florida	florida	PROPN
ftr-462	736	3	tax	tax	NOUN
ftr-462	736	4	review	review	NOUN
ftr-462	736	5	because	because	SCONJ
ftr-462	736	6	of	of	ADP
ftr-462	736	7	the	the	DET
ftr-462	736	8	ease	ease	NOUN
ftr-462	736	9	with	with	ADP
ftr-462	736	10	which	which	PRON
ftr-462	736	11	taxpayers	taxpayer	NOUN
ftr-462	736	12	can	can	AUX
ftr-462	736	13	,	,	PUNCT
ftr-462	736	14	under	under	ADP
ftr-462	736	15	current	current	ADJ
ftr-462	736	16	law	law	NOUN
ftr-462	736	17	,	,	PUNCT
ftr-462	736	18	achieve	achieve	VERB
ftr-462	736	19	different	different	ADJ
ftr-462	736	20	classifications	classification	NOUN
ftr-462	736	21	for	for	ADP
ftr-462	736	22	entities	entity	NOUN
ftr-462	736	23	that	that	PRON
ftr-462	736	24	are	be	AUX
ftr-462	736	25	virtually	virtually	ADV
ftr-462	736	26	indistinguishable	indistinguishable	ADJ
ftr-462	736	27	for	for	ADP
ftr-462	736	28	nontax	nontax	ADJ
ftr-462	736	29	purposes	purpose	NOUN
ftr-462	736	30	,	,	PUNCT
ftr-462	736	31	the	the	DET
ftr-462	736	32	treasury	treasury	NOUN
ftr-462	736	33	has	have	AUX
ftr-462	736	34	proposed	propose	VERB
ftr-462	736	35	regulations	regulation	NOUN
ftr-462	736	36	allowing	allow	VERB
ftr-462	736	37	taxpayers	taxpayer	NOUN
ftr-462	736	38	to	to	PART
ftr-462	736	39	chose	chose	VERB
ftr-462	736	40	the	the	DET
ftr-462	736	41	classification	classification	NOUN
ftr-462	736	42	of	of	ADP
ftr-462	736	43	their	their	PRON
ftr-462	736	44	entities	entity	NOUN
ftr-462	736	45	by	by	ADP
ftr-462	736	46	simply	simply	ADV
ftr-462	736	47	checking	check	VERB
ftr-462	736	48	a	a	DET
ftr-462	736	49	box	box	NOUN
ftr-462	736	50	on	on	ADP
ftr-462	736	51	a	a	DET
ftr-462	736	52	form	form	NOUN
ftr-462	736	53	filed	file	VERB
ftr-462	736	54	with	with	ADP
ftr-462	736	55	the	the	DET
ftr-462	736	56	irs.9	irs.9	PROPN
ftr-462	736	57	"	"	PUNCT
ftr-462	736	58	in	in	ADP
ftr-462	736	59	considering	consider	VERB
ftr-462	736	60	whether	whether	SCONJ
ftr-462	736	61	to	to	PART
ftr-462	736	62	extend	extend	VERB
ftr-462	736	63	this	this	DET
ftr-462	736	64	proposal	proposal	NOUN
ftr-462	736	65	to	to	ADP
ftr-462	736	66	foreign	foreign	ADJ
ftr-462	736	67	entities	entity	NOUN
ftr-462	736	68	,	,	PUNCT
ftr-462	736	69	the	the	DET
ftr-462	736	70	treasury	treasury	NOUN
ftr-462	736	71	initially	initially	ADV
ftr-462	736	72	expressed	express	VERB
ftr-462	736	73	concern	concern	NOUN
ftr-462	736	74	that	that	SCONJ
ftr-462	736	75	it	it	PRON
ftr-462	736	76	could	could	AUX
ftr-462	736	77	exacerbate	exacerbate	VERB
ftr-462	736	78	cross	cross	ADJ
ftr-462	736	79	-	-	ADJ
ftr-462	736	80	border	border	ADJ
ftr-462	736	81	tax	tax	NOUN
ftr-462	736	82	arbitrage	arbitrage	NOUN
ftr-462	736	83	through	through	ADP
ftr-462	736	84	the	the	DET
ftr-462	736	85	use	use	NOUN
ftr-462	736	86	of	of	ADP
ftr-462	736	87	"	"	PUNCT
ftr-462	736	88	hybrid	hybrid	ADJ
ftr-462	736	89	"	"	PUNCT
ftr-462	736	90	entities	entity	NOUN
ftr-462	736	91	,	,	PUNCT
ftr-462	736	92	that	that	ADV
ftr-462	736	93	is	is	ADV
ftr-462	736	94	,	,	PUNCT
ftr-462	736	95	entities	entity	NOUN
ftr-462	736	96	that	that	PRON
ftr-462	736	97	are	be	AUX
ftr-462	736	98	classified	classify	VERB
ftr-462	736	99	as	as	ADP
ftr-462	736	100	corporations	corporation	NOUN
ftr-462	736	101	in	in	ADP
ftr-462	736	102	one	one	NUM
ftr-462	736	103	jurisdiction	jurisdiction	NOUN
ftr-462	736	104	and	and	CCONJ
ftr-462	736	105	partnerships	partnership	NOUN
ftr-462	736	106	in	in	ADP
ftr-462	736	107	another.9	another.9	PROPN
ftr-462	736	108	6	6	NUM
ftr-462	736	109	although	although	SCONJ
ftr-462	736	110	the	the	DET
ftr-462	736	111	treasury	treasury	NOUN
ftr-462	736	112	subsequently	subsequently	ADV
ftr-462	736	113	proposed	propose	VERB
ftr-462	736	114	to	to	PART
ftr-462	736	115	extend	extend	VERB
ftr-462	736	116	the	the	DET
ftr-462	736	117	check	check	VERB
ftr-462	736	118	-	-	PUNCT
ftr-462	736	119	the	the	DET
ftr-462	736	120	-	-	PUNCT
ftr-462	736	121	box	box	NOUN
ftr-462	736	122	system	system	NOUN
ftr-462	736	123	to	to	PART
ftr-462	736	124	foreign	foreign	VERB
ftr-462	736	125	as	as	ADV
ftr-462	736	126	well	well	ADV
ftr-462	736	127	as	as	ADP
ftr-462	736	128	domestic	domestic	ADJ
ftr-462	736	129	entities	entity	NOUN
ftr-462	736	130	,	,	PUNCT
ftr-462	736	131	it	it	PRON
ftr-462	736	132	*	*	PUNCT
ftr-462	736	133	active	active	ADJ
ftr-462	736	134	income	income	NOUN
ftr-462	736	135	that	that	PRON
ftr-462	736	136	flows	flow	VERB
ftr-462	736	137	through	through	ADP
ftr-462	736	138	a	a	DET
ftr-462	736	139	partnership	partnership	NOUN
ftr-462	736	140	is	be	AUX
ftr-462	736	141	not	not	PART
ftr-462	736	142	foreign	foreign	ADJ
ftr-462	736	143	personal	personal	ADJ
ftr-462	736	144	holding	hold	VERB
ftr-462	736	145	company	company	NOUN
ftr-462	736	146	income	income	NOUN
ftr-462	736	147	(	(	PUNCT
ftr-462	736	148	fphci	fphci	NOUN
ftr-462	736	149	)	)	PUNCT
ftr-462	736	150	to	to	ADP
ftr-462	736	151	a	a	DET
ftr-462	736	152	controlled	control	VERB
ftr-462	736	153	foreign	foreign	ADJ
ftr-462	736	154	corporation	corporation	NOUN
ftr-462	736	155	(	(	PUNCT
ftr-462	736	156	cfc	cfc	PROPN
ftr-462	736	157	)	)	PUNCT
ftr-462	736	158	.	.	PUNCT
ftr-462	737	1	with	with	ADP
ftr-462	737	2	certain	certain	ADJ
ftr-462	737	3	exceptions	exception	NOUN
ftr-462	737	4	,	,	PUNCT
ftr-462	737	5	dividends	dividend	NOUN
ftr-462	737	6	from	from	ADP
ftr-462	737	7	a	a	DET
ftr-462	737	8	foreign	foreign	ADJ
ftr-462	737	9	corporation	corporation	NOUN
ftr-462	737	10	to	to	ADP
ftr-462	737	11	a	a	DET
ftr-462	737	12	cfc	cfc	NOUN
ftr-462	737	13	are	be	AUX
ftr-462	737	14	fphci	fphci	NOUN
ftr-462	737	15	.	.	PUNCT
ftr-462	738	1	*	*	PUNCT
ftr-462	738	2	a	a	DET
ftr-462	738	3	foreign	foreign	ADJ
ftr-462	738	4	corporation	corporation	NOUN
ftr-462	738	5	's	's	PART
ftr-462	738	6	holding	holding	NOUN
ftr-462	738	7	of	of	ADP
ftr-462	738	8	less	less	ADJ
ftr-462	738	9	than	than	ADP
ftr-462	738	10	25	25	NUM
ftr-462	738	11	%	%	NOUN
ftr-462	738	12	of	of	ADP
ftr-462	738	13	the	the	DET
ftr-462	738	14	stock	stock	NOUN
ftr-462	738	15	of	of	ADP
ftr-462	738	16	another	another	DET
ftr-462	738	17	foreign	foreign	ADJ
ftr-462	738	18	corporation	corporation	NOUN
ftr-462	738	19	is	be	AUX
ftr-462	738	20	a	a	DET
ftr-462	738	21	passive	passive	ADJ
ftr-462	738	22	asset	asset	NOUN
ftr-462	738	23	for	for	ADP
ftr-462	738	24	purposes	purpose	NOUN
ftr-462	738	25	of	of	ADP
ftr-462	738	26	the	the	DET
ftr-462	738	27	passive	passive	ADJ
ftr-462	738	28	foreign	foreign	ADJ
ftr-462	738	29	investment	investment	NOUN
ftr-462	738	30	company	company	NOUN
ftr-462	738	31	(	(	PUNCT
ftr-462	738	32	pfic	pfic	NOUN
ftr-462	738	33	)	)	PUNCT
ftr-462	738	34	asset	asset	NOUN
ftr-462	738	35	test	test	NOUN
ftr-462	738	36	.	.	PUNCT
ftr-462	739	1	with	with	ADP
ftr-462	739	2	a	a	DET
ftr-462	739	3	similar	similar	ADJ
ftr-462	739	4	investment	investment	NOUN
ftr-462	739	5	in	in	ADP
ftr-462	739	6	a	a	DET
ftr-462	739	7	foreign	foreign	ADJ
ftr-462	739	8	partnership	partnership	NOUN
ftr-462	739	9	,	,	PUNCT
ftr-462	739	10	the	the	DET
ftr-462	739	11	foreign	foreign	ADJ
ftr-462	739	12	corporate	corporate	ADJ
ftr-462	739	13	partner	partner	NOUN
ftr-462	739	14	apparently	apparently	ADV
ftr-462	739	15	may	may	AUX
ftr-462	739	16	look	look	VERB
ftr-462	739	17	through	through	ADP
ftr-462	739	18	to	to	ADP
ftr-462	739	19	the	the	DET
ftr-462	739	20	partnership	partnership	NOUN
ftr-462	739	21	's	's	PART
ftr-462	739	22	assets	asset	NOUN
ftr-462	739	23	and	and	CCONJ
ftr-462	739	24	characterize	characterize	VERB
ftr-462	739	25	its	its	PRON
ftr-462	739	26	investment	investment	NOUN
ftr-462	739	27	as	as	ADP
ftr-462	739	28	active	active	ADJ
ftr-462	739	29	or	or	CCONJ
ftr-462	739	30	passive	passive	ADJ
ftr-462	739	31	with	with	ADP
ftr-462	739	32	reference	reference	NOUN
ftr-462	739	33	to	to	ADP
ftr-462	739	34	the	the	DET
ftr-462	739	35	character	character	NOUN
ftr-462	739	36	of	of	ADP
ftr-462	739	37	those	those	DET
ftr-462	739	38	assets	asset	NOUN
ftr-462	739	39	.	.	PUNCT
ftr-462	740	1	*	*	PUNCT
ftr-462	740	2	the	the	DET
ftr-462	740	3	interest	interest	NOUN
ftr-462	740	4	allocation	allocation	NOUN
ftr-462	740	5	rules	rule	NOUN
ftr-462	740	6	that	that	PRON
ftr-462	740	7	help	help	AUX
ftr-462	740	8	determine	determine	VERB
ftr-462	740	9	the	the	DET
ftr-462	740	10	limitation	limitation	NOUN
ftr-462	740	11	on	on	ADP
ftr-462	740	12	a	a	DET
ftr-462	740	13	u.s	u.s	PROPN
ftr-462	740	14	.	.	PROPN
ftr-462	740	15	person	person	NOUN
ftr-462	740	16	's	's	PART
ftr-462	740	17	foreign	foreign	ADJ
ftr-462	740	18	tax	tax	NOUN
ftr-462	740	19	credits	credit	NOUN
ftr-462	740	20	may	may	AUX
ftr-462	740	21	operate	operate	VERB
ftr-462	740	22	more	more	ADV
ftr-462	740	23	favorably	favorably	ADV
ftr-462	740	24	if	if	SCONJ
ftr-462	740	25	a	a	DET
ftr-462	740	26	foreign	foreign	ADJ
ftr-462	740	27	investment	investment	NOUN
ftr-462	740	28	takes	take	VERB
ftr-462	740	29	the	the	DET
ftr-462	740	30	form	form	NOUN
ftr-462	740	31	of	of	ADP
ftr-462	740	32	a	a	DET
ftr-462	740	33	partnership	partnership	NOUN
ftr-462	740	34	interest	interest	NOUN
ftr-462	740	35	,	,	PUNCT
ftr-462	740	36	rather	rather	ADV
ftr-462	740	37	than	than	ADP
ftr-462	740	38	stock	stock	NOUN
ftr-462	740	39	of	of	ADP
ftr-462	740	40	a	a	DET
ftr-462	740	41	foreign	foreign	ADJ
ftr-462	740	42	corporation	corporation	NOUN
ftr-462	740	43	.	.	PUNCT
ftr-462	741	1	*	*	PUNCT
ftr-462	741	2	foreign	foreign	ADJ
ftr-462	741	3	owners	owner	NOUN
ftr-462	741	4	of	of	ADP
ftr-462	741	5	a	a	DET
ftr-462	741	6	partnership	partnership	NOUN
ftr-462	741	7	engaged	engage	VERB
ftr-462	741	8	in	in	ADP
ftr-462	741	9	a	a	DET
ftr-462	741	10	u.s	u.s	PROPN
ftr-462	741	11	.	.	PROPN
ftr-462	741	12	trade	trade	NOUN
ftr-462	741	13	or	or	CCONJ
ftr-462	741	14	business	business	NOUN
ftr-462	741	15	are	be	AUX
ftr-462	741	16	themselves	themselves	PRON
ftr-462	741	17	engaged	engage	VERB
ftr-462	741	18	in	in	ADP
ftr-462	741	19	a	a	DET
ftr-462	741	20	u.s	u.s	PROPN
ftr-462	741	21	.	.	PROPN
ftr-462	741	22	trade	trade	NOUN
ftr-462	741	23	or	or	CCONJ
ftr-462	741	24	business	business	NOUN
ftr-462	741	25	and	and	CCONJ
ftr-462	741	26	are	be	AUX
ftr-462	741	27	therefore	therefore	ADV
ftr-462	741	28	subject	subject	ADJ
ftr-462	741	29	to	to	ADP
ftr-462	741	30	u.s	u.s	PROPN
ftr-462	741	31	.	.	PROPN
ftr-462	741	32	tax	tax	NOUN
ftr-462	741	33	on	on	ADP
ftr-462	741	34	their	their	PRON
ftr-462	741	35	distributive	distributive	ADJ
ftr-462	741	36	shares	share	NOUN
ftr-462	741	37	of	of	ADP
ftr-462	741	38	income	income	NOUN
ftr-462	741	39	effectively	effectively	ADV
ftr-462	741	40	connected	connect	VERB
ftr-462	741	41	with	with	ADP
ftr-462	741	42	the	the	DET
ftr-462	741	43	trade	trade	NOUN
ftr-462	741	44	or	or	CCONJ
ftr-462	741	45	business	business	NOUN
ftr-462	741	46	.	.	PUNCT
ftr-462	742	1	*	*	PUNCT
ftr-462	742	2	transfers	transfer	NOUN
ftr-462	742	3	of	of	ADP
ftr-462	742	4	more	more	ADJ
ftr-462	742	5	than	than	ADP
ftr-462	742	6	50	50	NUM
ftr-462	742	7	%	%	NOUN
ftr-462	742	8	of	of	ADP
ftr-462	742	9	the	the	DET
ftr-462	742	10	interests	interest	NOUN
ftr-462	742	11	in	in	ADP
ftr-462	742	12	a	a	DET
ftr-462	742	13	foreign	foreign	ADJ
ftr-462	742	14	partnership	partnership	NOUN
ftr-462	742	15	within	within	ADP
ftr-462	742	16	12	12	NUM
ftr-462	742	17	months	month	NOUN
ftr-462	742	18	result	result	VERB
ftr-462	742	19	in	in	ADP
ftr-462	742	20	a	a	DET
ftr-462	742	21	termination	termination	NOUN
ftr-462	742	22	of	of	ADP
ftr-462	742	23	the	the	DET
ftr-462	742	24	partnership	partnership	NOUN
ftr-462	742	25	and	and	CCONJ
ftr-462	742	26	a	a	DET
ftr-462	742	27	recontribution	recontribution	NOUN
ftr-462	742	28	to	to	ADP
ftr-462	742	29	the	the	DET
ftr-462	742	30	partnership	partnership	NOUN
ftr-462	742	31	of	of	ADP
ftr-462	742	32	the	the	DET
ftr-462	742	33	partnership	partnership	NOUN
ftr-462	742	34	's	's	PART
ftr-462	742	35	assets	asset	NOUN
ftr-462	742	36	.	.	PUNCT
ftr-462	743	1	any	any	DET
ftr-462	743	2	built	build	VERB
ftr-462	743	3	-	-	PUNCT
ftr-462	743	4	in	in	ADP
ftr-462	743	5	gain	gain	NOUN
ftr-462	743	6	in	in	ADP
ftr-462	743	7	the	the	DET
ftr-462	743	8	assets	asset	NOUN
ftr-462	743	9	recontributed	recontribute	VERB
ftr-462	743	10	by	by	ADP
ftr-462	743	11	a	a	DET
ftr-462	743	12	u.s	u.s	PROPN
ftr-462	743	13	.	.	PROPN
ftr-462	743	14	person	person	NOUN
ftr-462	743	15	may	may	AUX
ftr-462	743	16	be	be	AUX
ftr-462	743	17	subject	subject	ADJ
ftr-462	743	18	to	to	ADP
ftr-462	743	19	a	a	DET
ftr-462	743	20	35	35	NUM
ftr-462	743	21	%	%	NOUN
ftr-462	743	22	excise	excise	NOUN
ftr-462	743	23	tax	tax	NOUN
ftr-462	743	24	.	.	PUNCT
ftr-462	744	1	*	*	PUNCT
ftr-462	744	2	unlike	unlike	ADP
ftr-462	744	3	foreign	foreign	ADJ
ftr-462	744	4	partnerships	partnership	NOUN
ftr-462	744	5	,	,	PUNCT
ftr-462	744	6	foreign	foreign	ADJ
ftr-462	744	7	corporations	corporation	NOUN
ftr-462	744	8	can	can	AUX
ftr-462	744	9	engage	engage	VERB
ftr-462	744	10	in	in	ADP
ftr-462	744	11	tax	tax	NOUN
ftr-462	744	12	-	-	PUNCT
ftr-462	744	13	deferred	defer	VERB
ftr-462	744	14	reorganizations	reorganization	NOUN
ftr-462	744	15	under	under	ADP
ftr-462	744	16	subchapter	subchapter	NOUN
ftr-462	744	17	c.	c.	NOUN
ftr-462	744	18	*	*	PUNCT
ftr-462	745	1	all	all	DET
ftr-462	745	2	interest	interest	NOUN
ftr-462	745	3	payments	payment	NOUN
ftr-462	745	4	by	by	ADP
ftr-462	745	5	a	a	DET
ftr-462	745	6	foreign	foreign	ADJ
ftr-462	745	7	partnership	partnership	NOUN
ftr-462	745	8	engaged	engage	VERB
ftr-462	745	9	in	in	ADP
ftr-462	745	10	a	a	DET
ftr-462	745	11	u.s	u.s	PROPN
ftr-462	745	12	.	.	PROPN
ftr-462	745	13	trade	trade	PROPN
ftr-462	745	14	or	or	CCONJ
ftr-462	745	15	business	business	NOUN
ftr-462	745	16	are	be	AUX
ftr-462	745	17	treated	treat	VERB
ftr-462	745	18	as	as	ADP
ftr-462	745	19	u.s	u.s	PROPN
ftr-462	745	20	.	.	PROPN
ftr-462	745	21	source	source	NOUN
ftr-462	745	22	and	and	CCONJ
ftr-462	745	23	potentially	potentially	ADV
ftr-462	745	24	subject	subject	ADJ
ftr-462	745	25	to	to	ADP
ftr-462	745	26	withholding	withholding	NOUN
ftr-462	745	27	,	,	PUNCT
ftr-462	745	28	whereas	whereas	SCONJ
ftr-462	745	29	interest	interest	NOUN
ftr-462	745	30	payments	payment	NOUN
ftr-462	745	31	of	of	ADP
ftr-462	745	32	a	a	DET
ftr-462	745	33	foreign	foreign	ADJ
ftr-462	745	34	corporation	corporation	NOUN
ftr-462	745	35	engaged	engage	VERB
ftr-462	745	36	in	in	ADP
ftr-462	745	37	a	a	DET
ftr-462	745	38	u.s	u.s	PROPN
ftr-462	745	39	.	.	PROPN
ftr-462	745	40	trade	trade	PROPN
ftr-462	745	41	or	or	CCONJ
ftr-462	745	42	business	business	NOUN
ftr-462	745	43	may	may	AUX
ftr-462	745	44	be	be	AUX
ftr-462	745	45	only	only	ADV
ftr-462	745	46	partially	partially	ADV
ftr-462	745	47	u.s	u.s	PROPN
ftr-462	745	48	.	.	PROPN
ftr-462	745	49	source	source	NOUN
ftr-462	745	50	.	.	PUNCT
ftr-462	746	1	for	for	ADP
ftr-462	746	2	a	a	DET
ftr-462	746	3	discussion	discussion	NOUN
ftr-462	746	4	of	of	ADP
ftr-462	746	5	these	these	DET
ftr-462	746	6	differences	difference	NOUN
ftr-462	746	7	in	in	ADP
ftr-462	746	8	the	the	DET
ftr-462	746	9	context	context	NOUN
ftr-462	746	10	of	of	ADP
ftr-462	746	11	elective	elective	ADJ
ftr-462	746	12	entity	entity	NOUN
ftr-462	746	13	classification	classification	NOUN
ftr-462	746	14	,	,	PUNCT
ftr-462	746	15	see	see	VERB
ftr-462	746	16	new	new	PROPN
ftr-462	746	17	york	york	PROPN
ftr-462	746	18	st	st	PROPN
ftr-462	746	19	.	.	PROPN
ftr-462	746	20	bar	bar	PROPN
ftr-462	746	21	ass'n	ass'n	PROPN
ftr-462	746	22	,	,	PUNCT
ftr-462	746	23	tax	tax	NOUN
ftr-462	746	24	section	section	NOUN
ftr-462	746	25	,	,	PUNCT
ftr-462	746	26	report	report	NOUN
ftr-462	746	27	on	on	ADP
ftr-462	746	28	the	the	DET
ftr-462	746	29	"	"	PUNCT
ftr-462	746	30	check	check	VERB
ftr-462	746	31	the	the	DET
ftr-462	746	32	box	box	NOUN
ftr-462	746	33	"	"	PUNCT
ftr-462	746	34	entity	entity	NOUN
ftr-462	746	35	classification	classification	NOUN
ftr-462	746	36	system	system	NOUN
ftr-462	746	37	proposed	propose	VERB
ftr-462	746	38	in	in	ADP
ftr-462	746	39	notice	notice	NOUN
ftr-462	746	40	95	95	NUM
ftr-462	746	41	-	-	SYM
ftr-462	746	42	14	14	NUM
ftr-462	746	43	,	,	PUNCT
ftr-462	746	44	95	95	NUM
ftr-462	746	45	tnt	tnt	PROPN
ftr-462	746	46	173	173	NUM
ftr-462	746	47	-	-	SYM
ftr-462	746	48	64	64	NUM
ftr-462	746	49	(	(	PUNCT
ftr-462	746	50	sept	sept	PROPN
ftr-462	746	51	.	.	PROPN
ftr-462	746	52	5	5	NUM
ftr-462	746	53	,	,	PUNCT
ftr-462	746	54	1995	1995	NUM
ftr-462	746	55	)	)	PUNCT
ftr-462	746	56	(	(	PUNCT
ftr-462	746	57	lexis	lexis	X
ftr-462	746	58	,	,	PUNCT
ftr-462	746	59	fedtax	fedtax	NOUN
ftr-462	746	60	library	library	NOUN
ftr-462	746	61	,	,	PUNCT
ftr-462	746	62	tnt	tnt	NOUN
ftr-462	746	63	file	file	NOUN
ftr-462	746	64	)	)	PUNCT
ftr-462	747	1	[	[	X
ftr-462	747	2	hereinafter	hereinafter	NOUN
ftr-462	747	3	nysba	nysba	NOUN
ftr-462	747	4	report	report	NOUN
ftr-462	747	5	on	on	ADP
ftr-462	747	6	notice	notice	NOUN
ftr-462	747	7	95	95	NUM
ftr-462	747	8	-	-	SYM
ftr-462	747	9	14	14	NUM
ftr-462	747	10	]	]	PUNCT
ftr-462	747	11	.	.	PUNCT
ftr-462	748	1	for	for	ADP
ftr-462	748	2	a	a	DET
ftr-462	748	3	discussion	discussion	NOUN
ftr-462	748	4	of	of	ADP
ftr-462	748	5	international	international	ADJ
ftr-462	748	6	tax	tax	NOUN
ftr-462	748	7	issues	issue	NOUN
ftr-462	748	8	that	that	PRON
ftr-462	748	9	arise	arise	VERB
ftr-462	748	10	once	once	ADV
ftr-462	748	11	partnership	partnership	NOUN
ftr-462	748	12	classification	classification	NOUN
ftr-462	748	13	is	be	AUX
ftr-462	748	14	determined	determine	VERB
ftr-462	748	15	,	,	PUNCT
ftr-462	748	16	see	see	VERB
ftr-462	748	17	robert	robert	PROPN
ftr-462	748	18	j.	j.	PROPN
ftr-462	748	19	staffaroni	staffaroni	PROPN
ftr-462	748	20	,	,	PUNCT
ftr-462	748	21	partnerships	partnership	NOUN
ftr-462	748	22	:	:	PUNCT
ftr-462	748	23	aggregate	aggregate	ADJ
ftr-462	748	24	vs.	vs.	ADP
ftr-462	748	25	entity	entity	NOUN
ftr-462	748	26	and	and	CCONJ
ftr-462	748	27	u.s	u.s	PROPN
ftr-462	748	28	.	.	PROPN
ftr-462	748	29	international	international	ADJ
ftr-462	748	30	taxation	taxation	NOUN
ftr-462	748	31	,	,	PUNCT
ftr-462	748	32	49	49	NUM
ftr-462	748	33	tax	tax	NOUN
ftr-462	748	34	law	law	NOUN
ftr-462	748	35	.	.	PUNCT
ftr-462	749	1	55	55	NUM
ftr-462	749	2	(	(	PUNCT
ftr-462	749	3	1995	1995	NUM
ftr-462	749	4	)	)	PUNCT
ftr-462	749	5	.	.	PUNCT
ftr-462	750	1	95	95	NUM
ftr-462	750	2	.	.	PUNCT
ftr-462	750	3	ps-43	ps-43	NUM
ftr-462	750	4	-	-	PUNCT
ftr-462	750	5	95	95	NUM
ftr-462	750	6	,	,	PUNCT
ftr-462	750	7	61	61	NUM
ftr-462	750	8	fed	feed	VERB
ftr-462	750	9	.	.	PUNCT
ftr-462	751	1	reg	reg	PROPN
ftr-462	751	2	.	.	PUNCT
ftr-462	752	1	21,989	21,989	NUM
ftr-462	752	2	(	(	PUNCT
ftr-462	752	3	1996	1996	NUM
ftr-462	752	4	)	)	PUNCT
ftr-462	753	1	[	[	X
ftr-462	753	2	hereinafter	hereinafter	NOUN
ftr-462	753	3	proposed	propose	VERB
ftr-462	753	4	check	check	VERB
ftr-462	753	5	-	-	PUNCT
ftr-462	753	6	the	the	DET
ftr-462	753	7	-	-	PUNCT
ftr-462	753	8	box	box	NOUN
ftr-462	753	9	regulations	regulation	NOUN
ftr-462	753	10	]	]	PUNCT
ftr-462	753	11	.	.	PUNCT
ftr-462	754	1	the	the	DET
ftr-462	754	2	proposed	propose	VERB
ftr-462	754	3	regulations	regulation	NOUN
ftr-462	754	4	were	be	AUX
ftr-462	754	5	preceded	precede	VERB
ftr-462	754	6	by	by	ADP
ftr-462	754	7	an	an	DET
ftr-462	754	8	irs	irs	PROPN
ftr-462	754	9	request	request	NOUN
ftr-462	754	10	for	for	ADP
ftr-462	754	11	comments	comment	NOUN
ftr-462	754	12	on	on	ADP
ftr-462	754	13	the	the	DET
ftr-462	754	14	check	check	VERB
ftr-462	754	15	-	-	PUNCT
ftr-462	754	16	the	the	DET
ftr-462	754	17	-	-	PUNCT
ftr-462	754	18	box	box	NOUN
ftr-462	754	19	idea	idea	NOUN
ftr-462	754	20	.	.	PUNCT
ftr-462	755	1	i.r.s	i.r.s	PROPN
ftr-462	755	2	.	.	PUNCT
ftr-462	756	1	notice	notice	VERB
ftr-462	756	2	95	95	NUM
ftr-462	756	3	-	-	SYM
ftr-462	756	4	14	14	NUM
ftr-462	756	5	,	,	PUNCT
ftr-462	756	6	1995	1995	NUM
ftr-462	756	7	-	-	SYM
ftr-462	756	8	1	1	NUM
ftr-462	756	9	c.b	c.b	PROPN
ftr-462	756	10	.	.	PROPN
ftr-462	756	11	297	297	NUM
ftr-462	756	12	.	.	PUNCT
ftr-462	757	1	96	96	NUM
ftr-462	757	2	.	.	PUNCT
ftr-462	758	1	notice	notice	VERB
ftr-462	758	2	95	95	NUM
ftr-462	758	3	-	-	SYM
ftr-462	758	4	14	14	NUM
ftr-462	758	5	,	,	PUNCT
ftr-462	758	6	supra	supra	NOUN
ftr-462	758	7	note	note	NOUN
ftr-462	758	8	95	95	NUM
ftr-462	758	9	.	.	PUNCT
ftr-462	759	1	[	[	X
ftr-462	759	2	vol	vol	NOUN
ftr-462	759	3	3:4	3:4	NUM
ftr-462	759	4	foreign	foreign	ADJ
ftr-462	759	5	law	law	NOUN
ftr-462	759	6	in	in	ADP
ftr-462	759	7	u.s	u.s	PROPN
ftr-462	759	8	.	.	PROPN
ftr-462	759	9	international	international	ADJ
ftr-462	759	10	taralion	taralion	NOUN
ftr-462	759	11	may	may	AUX
ftr-462	759	12	still	still	ADV
ftr-462	759	13	have	have	VERB
ftr-462	759	14	these	these	DET
ftr-462	759	15	concerns.97	concerns.97	NOUN
ftr-462	759	16	the	the	DET
ftr-462	759	17	extent	extent	NOUN
ftr-462	759	18	to	to	PART
ftr-462	759	19	which	which	PRON
ftr-462	759	20	hybrid	hybrid	ADJ
ftr-462	759	21	entities	entity	NOUN
ftr-462	759	22	create	create	VERB
ftr-462	759	23	a	a	DET
ftr-462	759	24	u.s	u.s	PROPN
ftr-462	759	25	.	.	PROPN
ftr-462	759	26	tax	tax	NOUN
ftr-462	759	27	policy	policy	NOUN
ftr-462	759	28	issue	issue	NOUN
ftr-462	759	29	is	be	AUX
ftr-462	759	30	explored	explore	VERB
ftr-462	759	31	below	below	ADP
ftr-462	759	32	in	in	ADP
ftr-462	759	33	two	two	NUM
ftr-462	759	34	contexts	context	NOUN
ftr-462	759	35	:	:	PUNCT
ftr-462	759	36	the	the	DET
ftr-462	759	37	foreign	foreign	ADJ
ftr-462	759	38	tax	tax	NOUN
ftr-462	759	39	credit	credit	NOUN
ftr-462	759	40	context	context	NOUN
ftr-462	759	41	and	and	CCONJ
ftr-462	759	42	the	the	DET
ftr-462	759	43	treaty	treaty	NOUN
ftr-462	759	44	context.9	context.9	NOUN
ftr-462	759	45	1	1	X
ftr-462	759	46	.	.	PUNCT
ftr-462	760	1	foreign	foreign	ADJ
ftr-462	760	2	tax	tax	NOUN
ftr-462	760	3	credit.-in	credit.-in	VERB
ftr-462	760	4	abbott	abbott	PROPN
ftr-462	760	5	laboratories	laboratory	NOUN
ftr-462	760	6	,	,	PUNCT
ftr-462	760	7	"	"	PUNCT
ftr-462	760	8	the	the	DET
ftr-462	760	9	u.s	u.s	PROPN
ftr-462	760	10	.	.	PROPN
ftr-462	760	11	owner	owner	NOUN
ftr-462	760	12	of	of	ADP
ftr-462	760	13	argentinean	argentinean	PROPN
ftr-462	760	14	and	and	CCONJ
ftr-462	760	15	columbian	columbian	ADJ
ftr-462	760	16	entities	entity	NOUN
ftr-462	760	17	included	include	VERB
ftr-462	760	18	the	the	DET
ftr-462	760	19	earnings	earning	NOUN
ftr-462	760	20	of	of	ADP
ftr-462	760	21	those	those	DET
ftr-462	760	22	entities	entity	NOUN
ftr-462	760	23	in	in	ADP
ftr-462	760	24	its	its	PRON
ftr-462	760	25	gross	gross	ADJ
ftr-462	760	26	income	income	NOUN
ftr-462	760	27	and	and	CCONJ
ftr-462	760	28	claimed	claim	VERB
ftr-462	760	29	direct	direct	ADJ
ftr-462	760	30	credits	credit	NOUN
ftr-462	760	31	for	for	ADP
ftr-462	760	32	foreign	foreign	ADJ
ftr-462	760	33	taxes	taxis	NOUN
ftr-462	760	34	on	on	ADP
ftr-462	760	35	those	those	DET
ftr-462	760	36	earnings	earning	NOUN
ftr-462	760	37	.	.	PUNCT
ftr-462	760	38	'	'	PUNCT
ftr-462	761	1	°	°	NOUN
ftr-462	761	2	°	°	NOUN
ftr-462	761	3	although	although	SCONJ
ftr-462	761	4	the	the	DET
ftr-462	761	5	entities	entity	NOUN
ftr-462	761	6	were	be	AUX
ftr-462	761	7	classified	classify	VERB
ftr-462	761	8	as	as	ADP
ftr-462	761	9	corporations	corporation	NOUN
ftr-462	761	10	for	for	ADP
ftr-462	761	11	u.s	u.s	PROPN
ftr-462	761	12	.	.	PROPN
ftr-462	761	13	tax	tax	NOUN
ftr-462	761	14	purposes	purpose	NOUN
ftr-462	761	15	,	,	PUNCT
ftr-462	761	16	they	they	PRON
ftr-462	761	17	were	be	AUX
ftr-462	761	18	treated	treat	VERB
ftr-462	761	19	as	as	ADP
ftr-462	761	20	partnerships	partnership	NOUN
ftr-462	761	21	for	for	ADP
ftr-462	761	22	foreign	foreign	ADJ
ftr-462	761	23	tax	tax	NOUN
ftr-462	761	24	purposes	purpose	NOUN
ftr-462	761	25	,	,	PUNCT
ftr-462	761	26	and	and	CCONJ
ftr-462	761	27	primary	primary	ADJ
ftr-462	761	28	liability	liability	NOUN
ftr-462	761	29	for	for	ADP
ftr-462	761	30	the	the	DET
ftr-462	761	31	taxes	taxis	NOUN
ftr-462	761	32	under	under	ADP
ftr-462	761	33	foreign	foreign	ADJ
ftr-462	761	34	law	law	NOUN
ftr-462	761	35	was	be	AUX
ftr-462	761	36	thus	thus	ADV
ftr-462	761	37	imposed	impose	VERB
ftr-462	761	38	on	on	ADP
ftr-462	761	39	the	the	DET
ftr-462	761	40	u.s	u.s	PROPN
ftr-462	761	41	.	.	PROPN
ftr-462	761	42	owner.01	owner.01	PROPN
ftr-462	761	43	because	because	SCONJ
ftr-462	761	44	the	the	DET
ftr-462	761	45	u.s	u.s	PROPN
ftr-462	761	46	.	.	PROPN
ftr-462	761	47	owner	owner	NOUN
ftr-462	761	48	was	be	AUX
ftr-462	761	49	primarily	primarily	ADV
ftr-462	761	50	liable	liable	ADJ
ftr-462	761	51	for	for	ADP
ftr-462	761	52	the	the	DET
ftr-462	761	53	taxes	taxis	NOUN
ftr-462	761	54	,	,	PUNCT
ftr-462	761	55	the	the	DET
ftr-462	761	56	owner	owner	NOUN
ftr-462	761	57	should	should	AUX
ftr-462	761	58	seemingly	seemingly	ADV
ftr-462	761	59	have	have	AUX
ftr-462	761	60	been	be	AUX
ftr-462	761	61	entitled	entitle	VERB
ftr-462	761	62	to	to	ADP
ftr-462	761	63	the	the	DET
ftr-462	761	64	credit	credit	NOUN
ftr-462	761	65	under	under	ADP
ftr-462	761	66	biddle	biddle	NOUN
ftr-462	761	67	,	,	PUNCT
ftr-462	761	68	which	which	PRON
ftr-462	761	69	holds	hold	VERB
ftr-462	761	70	that	that	SCONJ
ftr-462	761	71	whether	whether	SCONJ
ftr-462	761	72	taxes	taxis	NOUN
ftr-462	761	73	have	have	AUX
ftr-462	761	74	been	be	AUX
ftr-462	761	75	"	"	PUNCT
ftr-462	761	76	paid	pay	VERB
ftr-462	761	77	"	"	PUNCT
ftr-462	761	78	in	in	ADP
ftr-462	761	79	the	the	DET
ftr-462	761	80	u.s	u.s	PROPN
ftr-462	761	81	.	.	PROPN
ftr-462	761	82	sense	sense	NOUN
ftr-462	761	83	depends	depend	VERB
ftr-462	761	84	on	on	ADP
ftr-462	761	85	what	what	PRON
ftr-462	761	86	is	be	AUX
ftr-462	761	87	required	require	VERB
ftr-462	761	88	under	under	ADP
ftr-462	761	89	the	the	DET
ftr-462	761	90	law	law	NOUN
ftr-462	761	91	of	of	ADP
ftr-462	761	92	the	the	DET
ftr-462	761	93	foreign	foreign	ADJ
ftr-462	761	94	jurisdiction	jurisdiction	NOUN
ftr-462	761	95	.	.	PUNCT
ftr-462	762	1	the	the	DET
ftr-462	762	2	abbott	abbott	PROPN
ftr-462	762	3	laboratories	laboratories	PROPN
ftr-462	762	4	court	court	NOUN
ftr-462	762	5	denied	deny	VERB
ftr-462	762	6	the	the	DET
ftr-462	762	7	credit	credit	NOUN
ftr-462	762	8	,	,	PUNCT
ftr-462	762	9	however	however	ADV
ftr-462	762	10	,	,	PUNCT
ftr-462	762	11	stating	state	VERB
ftr-462	762	12	that	that	SCONJ
ftr-462	762	13	whether	whether	SCONJ
ftr-462	762	14	the	the	DET
ftr-462	762	15	taxes	taxis	NOUN
ftr-462	762	16	were	be	AUX
ftr-462	762	17	paid	pay	VERB
ftr-462	762	18	by	by	ADP
ftr-462	762	19	the	the	DET
ftr-462	762	20	subsidiaries	subsidiary	NOUN
ftr-462	762	21	or	or	CCONJ
ftr-462	762	22	paid	pay	VERB
ftr-462	762	23	by	by	ADP
ftr-462	762	24	the	the	DET
ftr-462	762	25	parent	parent	NOUN
ftr-462	762	26	does	do	AUX
ftr-462	762	27	not	not	PART
ftr-462	762	28	turn	turn	VERB
ftr-462	762	29	solely	solely	ADV
ftr-462	762	30	on	on	ADP
ftr-462	762	31	the	the	DET
ftr-462	762	32	legal	legal	ADJ
ftr-462	762	33	incidence	incidence	NOUN
ftr-462	762	34	of	of	ADP
ftr-462	762	35	the	the	DET
ftr-462	762	36	taxes	taxis	NOUN
ftr-462	762	37	under	under	ADP
ftr-462	762	38	foreign	foreign	ADJ
ftr-462	762	39	law.1	law.1	PROPN
ftr-462	762	40	°	°	ADP
ftr-462	762	41	2	2	NUM
ftr-462	762	42	the	the	DET
ftr-462	762	43	court	court	NOUN
ftr-462	762	44	appears	appear	VERB
ftr-462	762	45	to	to	PART
ftr-462	762	46	have	have	AUX
ftr-462	762	47	been	be	AUX
ftr-462	762	48	heavily	heavily	ADV
ftr-462	762	49	influenced	influence	VERB
ftr-462	762	50	by	by	ADP
ftr-462	762	51	the	the	DET
ftr-462	762	52	fact	fact	NOUN
ftr-462	762	53	that	that	SCONJ
ftr-462	762	54	,	,	PUNCT
ftr-462	762	55	had	have	AUX
ftr-462	762	56	the	the	DET
ftr-462	762	57	entities	entity	NOUN
ftr-462	762	58	distributed	distribute	VERB
ftr-462	762	59	their	their	PRON
ftr-462	762	60	earnings	earning	NOUN
ftr-462	762	61	,	,	PUNCT
ftr-462	762	62	the	the	DET
ftr-462	762	63	u.s	u.s	PROPN
ftr-462	762	64	.	.	PROPN
ftr-462	762	65	owner	owner	NOUN
ftr-462	762	66	would	would	AUX
ftr-462	762	67	have	have	AUX
ftr-462	762	68	been	be	AUX
ftr-462	762	69	able	able	ADJ
ftr-462	762	70	to	to	PART
ftr-462	762	71	claim	claim	VERB
ftr-462	762	72	indirect	indirect	ADJ
ftr-462	762	73	credits	credit	NOUN
ftr-462	762	74	for	for	ADP
ftr-462	762	75	the	the	DET
ftr-462	762	76	foreign	foreign	ADJ
ftr-462	762	77	97	97	NUM
ftr-462	762	78	.	.	PUNCT
ftr-462	763	1	see	see	VERB
ftr-462	763	2	proposed	propose	VERB
ftr-462	763	3	check	check	VERB
ftr-462	763	4	-	-	PUNCT
ftr-462	763	5	the	the	DET
ftr-462	763	6	-	-	PUNCT
ftr-462	763	7	box	box	NOUN
ftr-462	763	8	regulations	regulation	NOUN
ftr-462	763	9	preamble	preamble	VERB
ftr-462	763	10	(	(	PUNCT
ftr-462	763	11	"	"	PUNCT
ftr-462	763	12	the	the	DET
ftr-462	763	13	treasury	treasury	PROPN
ftr-462	763	14	department	department	PROPN
ftr-462	763	15	and	and	CCONJ
ftr-462	763	16	the	the	DET
ftr-462	763	17	irs	irs	PROPN
ftr-462	763	18	will	will	AUX
ftr-462	763	19	continue	continue	VERB
ftr-462	763	20	to	to	PART
ftr-462	763	21	monitor	monitor	VERB
ftr-462	763	22	carefully	carefully	ADV
ftr-462	763	23	the	the	DET
ftr-462	763	24	use	use	NOUN
ftr-462	763	25	of	of	ADP
ftr-462	763	26	partnerships	partnership	NOUN
ftr-462	763	27	in	in	ADP
ftr-462	763	28	the	the	DET
ftr-462	763	29	international	international	ADJ
ftr-462	763	30	context	context	NOUN
ftr-462	763	31	and	and	CCONJ
ftr-462	763	32	will	will	AUX
ftr-462	763	33	issue	issue	VERB
ftr-462	763	34	appropriate	appropriate	ADJ
ftr-462	763	35	substantive	substantive	ADJ
ftr-462	763	36	guidance	guidance	NOUN
ftr-462	763	37	when	when	SCONJ
ftr-462	763	38	partnerships	partnership	NOUN
ftr-462	763	39	are	be	AUX
ftr-462	763	40	used	use	VERB
ftr-462	763	41	to	to	PART
ftr-462	763	42	achieve	achieve	VERB
ftr-462	763	43	results	result	NOUN
ftr-462	763	44	that	that	PRON
ftr-462	763	45	are	be	AUX
ftr-462	763	46	inconsistent	inconsistent	ADJ
ftr-462	763	47	with	with	ADP
ftr-462	763	48	the	the	DET
ftr-462	763	49	policies	policy	NOUN
ftr-462	763	50	and	and	CCONJ
ftr-462	763	51	rules	rule	NOUN
ftr-462	763	52	of	of	ADP
ftr-462	763	53	particular	particular	ADJ
ftr-462	763	54	code	code	NOUN
ftr-462	763	55	provisions	provision	NOUN
ftr-462	763	56	or	or	CCONJ
ftr-462	763	57	of	of	ADP
ftr-462	763	58	u.s	u.s	PROPN
ftr-462	763	59	.	.	PROPN
ftr-462	763	60	tax	tax	NOUN
ftr-462	763	61	treaties	treaty	NOUN
ftr-462	763	62	"	"	PUNCT
ftr-462	763	63	)	)	PUNCT
ftr-462	763	64	.	.	PUNCT
ftr-462	764	1	98	98	NUM
ftr-462	764	2	.	.	PUNCT
ftr-462	764	3	examination	examination	NOUN
ftr-462	764	4	of	of	ADP
ftr-462	764	5	the	the	DET
ftr-462	764	6	extent	extent	NOUN
ftr-462	764	7	to	to	PART
ftr-462	764	8	which	which	PRON
ftr-462	764	9	elective	elective	ADJ
ftr-462	764	10	entity	entity	NOUN
ftr-462	764	11	classification	classification	NOUN
ftr-462	764	12	would	would	AUX
ftr-462	764	13	exacerbate	exacerbate	VERB
ftr-462	764	14	any	any	DET
ftr-462	764	15	tax	tax	NOUN
ftr-462	764	16	abuse	abuse	NOUN
ftr-462	764	17	associated	associate	VERB
ftr-462	764	18	with	with	ADP
ftr-462	764	19	the	the	DET
ftr-462	764	20	use	use	NOUN
ftr-462	764	21	of	of	ADP
ftr-462	764	22	hybrids	hybrid	NOUN
ftr-462	764	23	is	be	AUX
ftr-462	764	24	beyond	beyond	ADP
ftr-462	764	25	the	the	DET
ftr-462	764	26	scope	scope	NOUN
ftr-462	764	27	of	of	ADP
ftr-462	764	28	this	this	DET
ftr-462	764	29	paper	paper	NOUN
ftr-462	764	30	.	.	PUNCT
ftr-462	765	1	for	for	ADP
ftr-462	765	2	a	a	DET
ftr-462	765	3	fuller	full	ADJ
ftr-462	765	4	discussion	discussion	NOUN
ftr-462	765	5	of	of	ADP
ftr-462	765	6	the	the	DET
ftr-462	765	7	issue	issue	NOUN
ftr-462	765	8	,	,	PUNCT
ftr-462	765	9	see	see	VERB
ftr-462	765	10	american	american	PROPN
ftr-462	765	11	bar	bar	PROPN
ftr-462	765	12	ass'n	ass'n	PROPN
ftr-462	765	13	,	,	PUNCT
ftr-462	765	14	tax	tax	NOUN
ftr-462	765	15	section	section	NOUN
ftr-462	765	16	.	.	PUNCT
ftr-462	766	1	comments	comment	NOUN
ftr-462	766	2	on	on	ADP
ftr-462	766	3	notice	notice	NOUN
ftr-462	766	4	95	95	NUM
ftr-462	766	5	-	-	SYM
ftr-462	766	6	14	14	NUM
ftr-462	766	7	,	,	PUNCT
ftr-462	766	8	proposed	propose	VERB
ftr-462	766	9	revisions	revision	NOUN
ftr-462	766	10	to	to	ADP
ftr-462	766	11	the	the	DET
ftr-462	766	12	entity	entity	NOUN
ftr-462	766	13	classification	classification	NOUN
ftr-462	766	14	rules	rule	NOUN
ftr-462	766	15	,	,	PUNCT
ftr-462	766	16	95	95	NUM
ftr-462	766	17	tnt	tnt	NOUN
ftr-462	766	18	145	145	NUM
ftr-462	766	19	-	-	SYM
ftr-462	766	20	25	25	NUM
ftr-462	766	21	(	(	PUNCT
ftr-462	766	22	july	july	PROPN
ftr-462	766	23	26	26	NUM
ftr-462	766	24	,	,	PUNCT
ftr-462	766	25	1995	1995	NUM
ftr-462	766	26	)	)	PUNCT
ftr-462	766	27	(	(	PUNCT
ftr-462	766	28	lexis	lexis	X
ftr-462	766	29	,	,	PUNCT
ftr-462	766	30	fedtax	fedtax	NOUN
ftr-462	766	31	library	library	NOUN
ftr-462	766	32	,	,	PUNCT
ftr-462	766	33	tnt	tnt	NOUN
ftr-462	766	34	file	file	NOUN
ftr-462	766	35	)	)	PUNCT
ftr-462	766	36	;	;	PUNCT
ftr-462	766	37	nysba	nysba	NOUN
ftr-462	766	38	report	report	NOUN
ftr-462	766	39	on	on	ADP
ftr-462	766	40	notice	notice	NOUN
ftr-462	766	41	95	95	NUM
ftr-462	766	42	-	-	SYM
ftr-462	766	43	14	14	NUM
ftr-462	766	44	.	.	PUNCT
ftr-462	767	1	supra	supra	PROPN
ftr-462	767	2	note	note	PROPN
ftr-462	767	3	94	94	NUM
ftr-462	767	4	;	;	PUNCT
ftr-462	767	5	tax	tax	NOUN
ftr-462	767	6	executives	executive	NOUN
ftr-462	767	7	inst	inst	PROPN
ftr-462	767	8	.	.	PUNCT
ftr-462	767	9	,	,	PUNCT
ftr-462	767	10	comments	comment	NOUN
ftr-462	767	11	on	on	ADP
ftr-462	767	12	notice	notice	NOUN
ftr-462	767	13	95	95	NUM
ftr-462	767	14	-	-	SYM
ftr-462	767	15	14	14	NUM
ftr-462	767	16	relating	relate	VERB
ftr-462	767	17	to	to	ADP
ftr-462	767	18	entity	entity	NOUN
ftr-462	767	19	classification	classification	NOUN
ftr-462	767	20	,	,	PUNCT
ftr-462	767	21	95	95	NUM
ftr-462	767	22	tnt	tnt	NOUN
ftr-462	767	23	147	147	NUM
ftr-462	767	24	-	-	SYM
ftr-462	767	25	41	41	NUM
ftr-462	767	26	(	(	PUNCT
ftr-462	767	27	july	july	PROPN
ftr-462	767	28	28	28	NUM
ftr-462	767	29	,	,	PUNCT
ftr-462	767	30	1995	1995	NUM
ftr-462	767	31	)	)	PUNCT
ftr-462	767	32	(	(	PUNCT
ftr-462	767	33	lexis	lexis	X
ftr-462	767	34	,	,	PUNCT
ftr-462	767	35	fedtax	fedtax	NOUN
ftr-462	767	36	library	library	NOUN
ftr-462	767	37	,	,	PUNCT
ftr-462	767	38	tnt	tnt	NOUN
ftr-462	767	39	file	file	NOUN
ftr-462	767	40	)	)	PUNCT
ftr-462	767	41	.	.	PUNCT
ftr-462	768	1	99	99	NUM
ftr-462	768	2	.	.	PUNCT
ftr-462	769	1	abbott	abbott	PROPN
ftr-462	769	2	lab	lab	PROPN
ftr-462	769	3	.	.	PUNCT
ftr-462	770	1	int'l	int'l	PROPN
ftr-462	770	2	co.	co.	PROPN
ftr-462	770	3	v.	v.	PROPN
ftr-462	770	4	united	united	PROPN
ftr-462	770	5	states	states	PROPN
ftr-462	770	6	,	,	PUNCT
ftr-462	770	7	160	160	NUM
ftr-462	770	8	f.	f.	PROPN
ftr-462	770	9	supp	supp	PROPN
ftr-462	770	10	.	.	PUNCT
ftr-462	771	1	321	321	NUM
ftr-462	771	2	(	(	PUNCT
ftr-462	771	3	n.d	n.d	PROPN
ftr-462	771	4	.	.	PROPN
ftr-462	771	5	ill	ill	PROPN
ftr-462	771	6	.	.	PROPN
ftr-462	771	7	1958	1958	NUM
ftr-462	771	8	)	)	PUNCT
ftr-462	771	9	.	.	PUNCT
ftr-462	772	1	aff'd	aff'd	NOUN
ftr-462	772	2	per	per	ADP
ftr-462	772	3	curiam	curiam	NOUN
ftr-462	772	4	,	,	PUNCT
ftr-462	772	5	267	267	NUM
ftr-462	772	6	f.2d	f.2d	NOUN
ftr-462	772	7	940	940	NUM
ftr-462	772	8	(	(	PUNCT
ftr-462	772	9	7th	7th	ADJ
ftr-462	772	10	cir	cir	NOUN
ftr-462	772	11	.	.	PUNCT
ftr-462	772	12	1959	1959	NUM
ftr-462	772	13	)	)	PUNCT
ftr-462	772	14	.	.	PUNCT
ftr-462	773	1	100	100	NUM
ftr-462	773	2	.	.	PUNCT
ftr-462	774	1	as	as	SCONJ
ftr-462	774	2	discussed	discuss	VERB
ftr-462	774	3	above	above	ADV
ftr-462	774	4	,	,	PUNCT
ftr-462	774	5	direct	direct	ADJ
ftr-462	774	6	credits	credit	NOUN
ftr-462	774	7	are	be	AUX
ftr-462	774	8	credits	credit	NOUN
ftr-462	774	9	allowed	allow	VERB
ftr-462	774	10	under	under	ADP
ftr-462	774	11	§	§	PROPN
ftr-462	774	12	901	901	NUM
ftr-462	774	13	for	for	ADP
ftr-462	774	14	taxes	taxis	NOUN
ftr-462	774	15	paid	pay	VERB
ftr-462	774	16	by	by	ADP
ftr-462	774	17	the	the	DET
ftr-462	774	18	taxpayer	taxpayer	NOUN
ftr-462	774	19	claiming	claim	VERB
ftr-462	774	20	the	the	DET
ftr-462	774	21	credit	credit	NOUN
ftr-462	774	22	,	,	PUNCT
ftr-462	774	23	while	while	SCONJ
ftr-462	774	24	indirect	indirect	ADJ
ftr-462	774	25	credits	credit	NOUN
ftr-462	774	26	are	be	AUX
ftr-462	774	27	credits	credit	NOUN
ftr-462	774	28	allowed	allow	VERB
ftr-462	774	29	under	under	ADP
ftr-462	774	30	§	§	PROPN
ftr-462	774	31	902	902	NUM
ftr-462	774	32	for	for	ADP
ftr-462	774	33	taxes	taxis	NOUN
ftr-462	774	34	paid	pay	VERB
ftr-462	774	35	by	by	ADP
ftr-462	774	36	a	a	DET
ftr-462	774	37	foreign	foreign	ADJ
ftr-462	774	38	corporation	corporation	NOUN
ftr-462	774	39	in	in	ADP
ftr-462	774	40	which	which	PRON
ftr-462	774	41	the	the	DET
ftr-462	774	42	taxpayer	taxpayer	NOUN
ftr-462	774	43	owns	own	VERB
ftr-462	774	44	at	at	ADP
ftr-462	774	45	least	least	ADJ
ftr-462	774	46	a	a	DET
ftr-462	774	47	10	10	NUM
ftr-462	774	48	%	%	NOUN
ftr-462	774	49	voting	voting	NOUN
ftr-462	774	50	interest	interest	NOUN
ftr-462	774	51	.	.	PUNCT
ftr-462	775	1	indirect	indirect	ADJ
ftr-462	775	2	credits	credit	NOUN
ftr-462	775	3	are	be	AUX
ftr-462	775	4	only	only	ADV
ftr-462	775	5	available	available	ADJ
ftr-462	775	6	when	when	SCONJ
ftr-462	775	7	the	the	DET
ftr-462	775	8	earnings	earning	NOUN
ftr-462	775	9	on	on	ADP
ftr-462	775	10	which	which	PRON
ftr-462	775	11	the	the	DET
ftr-462	775	12	foreign	foreign	ADJ
ftr-462	775	13	taxes	taxis	NOUN
ftr-462	775	14	have	have	AUX
ftr-462	775	15	been	be	AUX
ftr-462	775	16	imposed	impose	VERB
ftr-462	775	17	are	be	AUX
ftr-462	775	18	distributed	distribute	VERB
ftr-462	775	19	or	or	CCONJ
ftr-462	775	20	taxed	tax	VERB
ftr-462	775	21	to	to	ADP
ftr-462	775	22	its	its	PRON
ftr-462	775	23	u.s	u.s	PROPN
ftr-462	775	24	.	.	PROPN
ftr-462	775	25	owners	owner	NOUN
ftr-462	775	26	without	without	ADP
ftr-462	775	27	distribution	distribution	NOUN
ftr-462	775	28	(	(	PUNCT
ftr-462	775	29	e.g.	e.g.	ADV
ftr-462	775	30	,	,	PUNCT
ftr-462	775	31	under	under	ADP
ftr-462	775	32	subpart	subpart	NOUN
ftr-462	775	33	f	f	NOUN
ftr-462	775	34	)	)	PUNCT
ftr-462	775	35	.	.	PUNCT
ftr-462	776	1	see	see	VERB
ftr-462	776	2	irc	irc	PROPN
ftr-462	776	3	§	§	PROPN
ftr-462	776	4	§	§	PROPN
ftr-462	776	5	902	902	NUM
ftr-462	776	6	,	,	PUNCT
ftr-462	776	7	960	960	NUM
ftr-462	776	8	.	.	X
ftr-462	777	1	101	101	NUM
ftr-462	777	2	.	.	PUNCT
ftr-462	778	1	however	however	ADV
ftr-462	778	2	,	,	PUNCT
ftr-462	778	3	the	the	DET
ftr-462	778	4	entities	entity	NOUN
ftr-462	778	5	actually	actually	ADV
ftr-462	778	6	paid	pay	VERB
ftr-462	778	7	the	the	DET
ftr-462	778	8	taxes	taxis	NOUN
ftr-462	778	9	.	.	PUNCT
ftr-462	779	1	102	102	NUM
ftr-462	779	2	.	.	PUNCT
ftr-462	780	1	the	the	DET
ftr-462	780	2	court	court	NOUN
ftr-462	780	3	did	do	VERB
ftr-462	780	4	state	state	NOUN
ftr-462	780	5	,	,	PUNCT
ftr-462	780	6	however	however	ADV
ftr-462	780	7	,	,	PUNCT
ftr-462	780	8	that	that	SCONJ
ftr-462	780	9	it	it	PRON
ftr-462	780	10	was	be	AUX
ftr-462	780	11	significant	significant	ADJ
ftr-462	780	12	that	that	SCONJ
ftr-462	780	13	the	the	DET
ftr-462	780	14	entities	entity	NOUN
ftr-462	780	15	were	be	AUX
ftr-462	780	16	secondarily	secondarily	ADV
ftr-462	780	17	liable	liable	ADJ
ftr-462	780	18	for	for	ADP
ftr-462	780	19	the	the	DET
ftr-462	780	20	tax	tax	NOUN
ftr-462	780	21	.	.	PUNCT
ftr-462	781	1	abbott	abbott	PROPN
ftr-462	781	2	lab	lab	PROPN
ftr-462	781	3	.	.	PROPN
ftr-462	781	4	,	,	PUNCT
ftr-462	781	5	160	160	NUM
ftr-462	781	6	f.	f.	PROPN
ftr-462	781	7	supp	supp	PROPN
ftr-462	781	8	.	.	PUNCT
ftr-462	782	1	at	at	ADP
ftr-462	782	2	328	328	NUM
ftr-462	782	3	-	-	SYM
ftr-462	782	4	29	29	NUM
ftr-462	782	5	.	.	PUNCT
ftr-462	782	6	19961	19961	NUM
ftr-462	782	7	florida	florida	PROPN
ftr-462	782	8	tax	tax	NOUN
ftr-462	782	9	review	review	NOUN
ftr-462	782	10	taxes	taxis	NOUN
ftr-462	782	11	under	under	ADP
ftr-462	782	12	the	the	DET
ftr-462	782	13	predecessor	predecessor	NOUN
ftr-462	782	14	to	to	ADP
ftr-462	782	15	section	section	NOUN
ftr-462	782	16	902.1"3	902.1"3	NUM
ftr-462	782	17	the	the	DET
ftr-462	782	18	court	court	NOUN
ftr-462	782	19	did	do	AUX
ftr-462	782	20	not	not	PART
ftr-462	782	21	,	,	PUNCT
ftr-462	782	22	however	however	ADV
ftr-462	782	23	,	,	PUNCT
ftr-462	782	24	state	state	NOUN
ftr-462	782	25	that	that	SCONJ
ftr-462	782	26	it	it	PRON
ftr-462	782	27	would	would	AUX
ftr-462	782	28	have	have	AUX
ftr-462	782	29	ruled	rule	VERB
ftr-462	782	30	differently	differently	ADV
ftr-462	782	31	had	have	VERB
ftr-462	782	32	the	the	DET
ftr-462	782	33	u.s	u.s	PROPN
ftr-462	782	34	.	.	PROPN
ftr-462	782	35	owner	owner	NOUN
ftr-462	782	36	been	be	VERB
ftr-462	782	37	ineligible	ineligible	ADJ
ftr-462	782	38	for	for	ADP
ftr-462	782	39	a	a	DET
ftr-462	782	40	section	section	NOUN
ftr-462	782	41	902	902	NUM
ftr-462	782	42	credit	credit	NOUN
ftr-462	782	43	.	.	PUNCT
ftr-462	782	44	'	'	PUNCT
ftr-462	783	1	°	°	ADP
ftr-462	783	2	4	4	NUM
ftr-462	783	3	the	the	DET
ftr-462	783	4	court	court	NOUN
ftr-462	783	5	recognized	recognize	VERB
ftr-462	783	6	that	that	SCONJ
ftr-462	783	7	the	the	DET
ftr-462	783	8	code	code	NOUN
ftr-462	783	9	provides	provide	VERB
ftr-462	783	10	a	a	DET
ftr-462	783	11	choice	choice	NOUN
ftr-462	783	12	to	to	ADP
ftr-462	783	13	taxpayers	taxpayer	NOUN
ftr-462	783	14	:	:	PUNCT
ftr-462	783	15	(	(	PUNCT
ftr-462	783	16	1	1	X
ftr-462	783	17	)	)	PUNCT
ftr-462	783	18	do	do	AUX
ftr-462	783	19	business	business	NOUN
ftr-462	783	20	through	through	ADP
ftr-462	783	21	a	a	DET
ftr-462	783	22	foreign	foreign	ADJ
ftr-462	783	23	partnership	partnership	NOUN
ftr-462	783	24	,	,	PUNCT
ftr-462	783	25	with	with	ADP
ftr-462	783	26	the	the	DET
ftr-462	783	27	consequence	consequence	NOUN
ftr-462	783	28	that	that	SCONJ
ftr-462	783	29	the	the	DET
ftr-462	783	30	taxpayer	taxpayer	NOUN
ftr-462	783	31	will	will	AUX
ftr-462	783	32	immediately	immediately	ADV
ftr-462	783	33	take	take	VERB
ftr-462	783	34	the	the	DET
ftr-462	783	35	entity	entity	NOUN
ftr-462	783	36	's	's	PART
ftr-462	783	37	foreign	foreign	ADJ
ftr-462	783	38	earnings	earning	NOUN
ftr-462	783	39	into	into	ADP
ftr-462	783	40	income	income	NOUN
ftr-462	783	41	and	and	CCONJ
ftr-462	783	42	claim	claim	VERB
ftr-462	783	43	a	a	DET
ftr-462	783	44	credit	credit	NOUN
ftr-462	783	45	for	for	ADP
ftr-462	783	46	the	the	DET
ftr-462	783	47	foreign	foreign	ADJ
ftr-462	783	48	taxes	taxis	NOUN
ftr-462	783	49	on	on	ADP
ftr-462	783	50	those	those	DET
ftr-462	783	51	earnings	earning	NOUN
ftr-462	783	52	,	,	PUNCT
ftr-462	783	53	'	'	PUNCT
ftr-462	783	54	°	°	NOUN
ftr-462	783	55	'	'	PUNCT
ftr-462	783	56	or	or	CCONJ
ftr-462	783	57	(	(	PUNCT
ftr-462	783	58	2	2	X
ftr-462	783	59	)	)	PUNCT
ftr-462	783	60	do	do	VERB
ftr-462	783	61	business	business	NOUN
ftr-462	783	62	through	through	ADP
ftr-462	783	63	a	a	DET
ftr-462	783	64	foreign	foreign	ADJ
ftr-462	783	65	corporate	corporate	ADJ
ftr-462	783	66	subsidiary	subsidiary	NOUN
ftr-462	783	67	,	,	PUNCT
ftr-462	783	68	with	with	ADP
ftr-462	783	69	the	the	DET
ftr-462	783	70	consequence	consequence	NOUN
ftr-462	783	71	that	that	SCONJ
ftr-462	783	72	the	the	DET
ftr-462	783	73	taxpayer	taxpayer	NOUN
ftr-462	783	74	will	will	AUX
ftr-462	783	75	defer	defer	VERB
ftr-462	783	76	both	both	DET
ftr-462	783	77	the	the	DET
ftr-462	783	78	income	income	NOUN
ftr-462	783	79	and	and	CCONJ
ftr-462	783	80	the	the	DET
ftr-462	783	81	credits	credit	NOUN
ftr-462	783	82	until	until	SCONJ
ftr-462	783	83	the	the	DET
ftr-462	783	84	subsidiary	subsidiary	NOUN
ftr-462	783	85	's	's	PART
ftr-462	783	86	earnings	earning	NOUN
ftr-462	783	87	are	be	AUX
ftr-462	783	88	repatriated	repatriate	VERB
ftr-462	783	89	.	.	PUNCT
ftr-462	784	1	obviously	obviously	ADV
ftr-462	784	2	,	,	PUNCT
ftr-462	784	3	it	it	PRON
ftr-462	784	4	is	be	AUX
ftr-462	784	5	abusive	abusive	ADJ
ftr-462	784	6	if	if	SCONJ
ftr-462	784	7	taxpayers	taxpayer	NOUN
ftr-462	784	8	defer	defer	VERB
ftr-462	784	9	the	the	DET
ftr-462	784	10	income	income	NOUN
ftr-462	784	11	and	and	CCONJ
ftr-462	784	12	claim	claim	VERB
ftr-462	784	13	the	the	DET
ftr-462	784	14	credits	credit	NOUN
ftr-462	784	15	.	.	PUNCT
ftr-462	785	1	however	however	ADV
ftr-462	785	2	,	,	PUNCT
ftr-462	785	3	as	as	SCONJ
ftr-462	785	4	noted	note	VERB
ftr-462	785	5	above	above	ADV
ftr-462	785	6	,	,	PUNCT
ftr-462	785	7	the	the	DET
ftr-462	785	8	taxpayer	taxpayer	NOUN
ftr-462	785	9	in	in	ADP
ftr-462	785	10	abbott	abbott	PROPN
ftr-462	785	11	laboratories	laboratory	NOUN
ftr-462	785	12	did	do	AUX
ftr-462	785	13	not	not	PART
ftr-462	785	14	defer	defer	VERB
ftr-462	785	15	the	the	DET
ftr-462	785	16	income	income	NOUN
ftr-462	785	17	.	.	PUNCT
ftr-462	786	1	it	it	PRON
ftr-462	786	2	agreed	agree	VERB
ftr-462	786	3	to	to	PART
ftr-462	786	4	take	take	VERB
ftr-462	786	5	the	the	DET
ftr-462	786	6	foreign	foreign	ADJ
ftr-462	786	7	entities	entity	NOUN
ftr-462	786	8	'	'	PART
ftr-462	786	9	earnings	earning	NOUN
ftr-462	786	10	into	into	ADP
ftr-462	786	11	income	income	NOUN
ftr-462	786	12	if	if	SCONJ
ftr-462	786	13	it	it	PRON
ftr-462	786	14	could	could	AUX
ftr-462	786	15	credit	credit	VERB
ftr-462	786	16	the	the	DET
ftr-462	786	17	foreign	foreign	ADJ
ftr-462	786	18	taxes	taxis	NOUN
ftr-462	786	19	on	on	ADP
ftr-462	786	20	those	those	DET
ftr-462	786	21	earnings	earning	NOUN
ftr-462	786	22	.	.	PUNCT
ftr-462	787	1	that	that	PRON
ftr-462	787	2	is	be	AUX
ftr-462	787	3	,	,	PUNCT
ftr-462	787	4	although	although	SCONJ
ftr-462	787	5	the	the	DET
ftr-462	787	6	taxpayer	taxpayer	NOUN
ftr-462	787	7	sought	seek	VERB
ftr-462	787	8	the	the	DET
ftr-462	787	9	advantages	advantage	NOUN
ftr-462	787	10	of	of	ADP
ftr-462	787	11	partnership	partnership	NOUN
ftr-462	787	12	classification	classification	NOUN
ftr-462	787	13	,	,	PUNCT
ftr-462	787	14	it	it	PRON
ftr-462	787	15	was	be	AUX
ftr-462	787	16	also	also	ADV
ftr-462	787	17	willing	willing	ADJ
ftr-462	787	18	to	to	PART
ftr-462	787	19	live	live	VERB
ftr-462	787	20	with	with	ADP
ftr-462	787	21	the	the	DET
ftr-462	787	22	disadvantages	disadvantage	NOUN
ftr-462	787	23	of	of	ADP
ftr-462	787	24	partnership	partnership	NOUN
ftr-462	787	25	classification	classification	NOUN
ftr-462	787	26	.	.	PUNCT
ftr-462	788	1	the	the	DET
ftr-462	788	2	taxpayer	taxpayer	NOUN
ftr-462	788	3	in	in	ADP
ftr-462	788	4	abbott	abbott	PROPN
ftr-462	788	5	laboratories	laboratory	NOUN
ftr-462	788	6	was	be	AUX
ftr-462	788	7	not	not	PART
ftr-462	788	8	so	so	ADV
ftr-462	788	9	much	much	ADJ
ftr-462	788	10	seeking	seek	VERB
ftr-462	788	11	to	to	PART
ftr-462	788	12	exploit	exploit	VERB
ftr-462	788	13	an	an	DET
ftr-462	788	14	inconsistency	inconsistency	NOUN
ftr-462	788	15	between	between	ADP
ftr-462	788	16	u.s	u.s	PROPN
ftr-462	788	17	.	.	PROPN
ftr-462	788	18	and	and	CCONJ
ftr-462	788	19	foreign	foreign	ADJ
ftr-462	788	20	law	law	NOUN
ftr-462	788	21	as	as	SCONJ
ftr-462	788	22	to	to	PART
ftr-462	788	23	change	change	VERB
ftr-462	788	24	the	the	DET
ftr-462	788	25	u.s	u.s	PROPN
ftr-462	788	26	.	.	PROPN
ftr-462	788	27	tax	tax	NOUN
ftr-462	788	28	classification	classification	NOUN
ftr-462	788	29	to	to	PART
ftr-462	788	30	conform	conform	VERB
ftr-462	788	31	to	to	ADP
ftr-462	788	32	the	the	DET
ftr-462	788	33	foreign	foreign	ADJ
ftr-462	788	34	tax	tax	NOUN
ftr-462	788	35	classification	classification	NOUN
ftr-462	788	36	.	.	PUNCT
ftr-462	789	1	thus	thus	ADV
ftr-462	789	2	,	,	PUNCT
ftr-462	789	3	although	although	SCONJ
ftr-462	789	4	the	the	DET
ftr-462	789	5	taxpayer	taxpayer	NOUN
ftr-462	789	6	was	be	AUX
ftr-462	789	7	not	not	PART
ftr-462	789	8	engaging	engage	VERB
ftr-462	789	9	in	in	ADP
ftr-462	789	10	that	that	PRON
ftr-462	789	11	which	which	PRON
ftr-462	789	12	is	be	AUX
ftr-462	789	13	the	the	DET
ftr-462	789	14	arguably	arguably	ADV
ftr-462	789	15	offensive	offensive	ADJ
ftr-462	789	16	aspect	aspect	NOUN
ftr-462	789	17	of	of	ADP
ftr-462	789	18	cross	cross	ADJ
ftr-462	789	19	-	-	ADJ
ftr-462	789	20	border	border	ADJ
ftr-462	789	21	tax	tax	NOUN
ftr-462	789	22	arbitrage	arbitrage	NOUN
ftr-462	789	23	,	,	PUNCT
ftr-462	789	24	it	it	PRON
ftr-462	789	25	was	be	AUX
ftr-462	789	26	attempting	attempt	VERB
ftr-462	789	27	to	to	PART
ftr-462	789	28	use	use	VERB
ftr-462	789	29	foreign	foreign	ADJ
ftr-462	789	30	law	law	NOUN
ftr-462	789	31	in	in	ADP
ftr-462	789	32	an	an	DET
ftr-462	789	33	interpretive	interpretive	ADJ
ftr-462	789	34	,	,	PUNCT
ftr-462	789	35	as	as	SCONJ
ftr-462	789	36	opposed	oppose	VERB
ftr-462	789	37	to	to	ADP
ftr-462	789	38	a	a	DET
ftr-462	789	39	factual	factual	ADJ
ftr-462	789	40	manner	manner	NOUN
ftr-462	789	41	.	.	PUNCT
ftr-462	790	1	had	have	VERB
ftr-462	790	2	the	the	DET
ftr-462	790	3	taxpayer	taxpayer	NOUN
ftr-462	790	4	's	's	PART
ftr-462	790	5	position	position	NOUN
ftr-462	790	6	prevailed	prevail	VERB
ftr-462	790	7	in	in	ADP
ftr-462	790	8	abbott	abbott	PROPN
ftr-462	790	9	laboratories	laboratory	NOUN
ftr-462	790	10	,	,	PUNCT
ftr-462	790	11	foreign	foreign	ADJ
ftr-462	790	12	law	law	NOUN
ftr-462	790	13	regarding	regard	VERB
ftr-462	790	14	entity	entity	NOUN
ftr-462	790	15	classification	classification	NOUN
ftr-462	790	16	would	would	AUX
ftr-462	790	17	have	have	AUX
ftr-462	790	18	been	be	AUX
ftr-462	790	19	used	use	VERB
ftr-462	790	20	as	as	ADP
ftr-462	790	21	a	a	DET
ftr-462	790	22	prescriptive	prescriptive	ADJ
ftr-462	790	23	rule	rule	NOUN
ftr-462	790	24	of	of	ADP
ftr-462	790	25	decision	decision	NOUN
ftr-462	790	26	to	to	PART
ftr-462	790	27	determine	determine	VERB
ftr-462	790	28	u.s	u.s	PROPN
ftr-462	790	29	.	.	PROPN
ftr-462	790	30	tax	tax	NOUN
ftr-462	790	31	results	result	NOUN
ftr-462	790	32	.	.	PUNCT
ftr-462	791	1	the	the	DET
ftr-462	791	2	united	united	PROPN
ftr-462	791	3	states	states	PROPN
ftr-462	791	4	has	have	VERB
ftr-462	791	5	a	a	DET
ftr-462	791	6	legitimate	legitimate	ADJ
ftr-462	791	7	tax	tax	NOUN
ftr-462	791	8	policy	policy	NOUN
ftr-462	791	9	objection	objection	NOUN
ftr-462	791	10	to	to	ADP
ftr-462	791	11	the	the	DET
ftr-462	791	12	result	result	NOUN
ftr-462	791	13	sought	seek	VERB
ftr-462	791	14	by	by	ADP
ftr-462	791	15	the	the	DET
ftr-462	791	16	taxpayer	taxpayer	NOUN
ftr-462	791	17	-	-	PUNCT
ftr-462	791	18	not	not	PART
ftr-462	791	19	an	an	DET
ftr-462	791	20	objection	objection	NOUN
ftr-462	791	21	based	base	VERB
ftr-462	791	22	on	on	ADP
ftr-462	791	23	the	the	DET
ftr-462	791	24	illegitimacy	illegitimacy	NOUN
ftr-462	791	25	of	of	ADP
ftr-462	791	26	crossborder	crossborder	NOUN
ftr-462	791	27	tax	tax	NOUN
ftr-462	791	28	arbitrage	arbitrage	NOUN
ftr-462	791	29	,	,	PUNCT
ftr-462	791	30	but	but	CCONJ
ftr-462	791	31	an	an	DET
ftr-462	791	32	objection	objection	NOUN
ftr-462	791	33	based	base	VERB
ftr-462	791	34	purely	purely	ADV
ftr-462	791	35	on	on	ADP
ftr-462	791	36	the	the	DET
ftr-462	791	37	illegitimacy	illegitimacy	NOUN
ftr-462	791	38	of	of	ADP
ftr-462	791	39	interpretive	interpretive	ADJ
ftr-462	791	40	uses	use	NOUN
ftr-462	791	41	of	of	ADP
ftr-462	791	42	foreign	foreign	ADJ
ftr-462	791	43	law	law	NOUN
ftr-462	791	44	.	.	PUNCT
ftr-462	792	1	103	103	NUM
ftr-462	792	2	.	.	PUNCT
ftr-462	793	1	i	i	PRON
ftr-462	793	2	d.	d.	PROPN
ftr-462	793	3	at	at	ADP
ftr-462	793	4	329	329	NUM
ftr-462	793	5	(	(	PUNCT
ftr-462	793	6	"	"	PUNCT
ftr-462	793	7	it	it	PRON
ftr-462	793	8	is	be	AUX
ftr-462	793	9	no	no	DET
ftr-462	793	10	'	'	PUNCT
ftr-462	793	11	equalization	equalization	NOUN
ftr-462	793	12	'	'	PUNCT
ftr-462	793	13	of	of	ADP
ftr-462	793	14	tax	tax	NOUN
ftr-462	793	15	treatment	treatment	NOUN
ftr-462	793	16	to	to	PART
ftr-462	793	17	provide	provide	VERB
ftr-462	793	18	that	that	SCONJ
ftr-462	793	19	a	a	DET
ftr-462	793	20	select	select	ADJ
ftr-462	793	21	group	group	NOUN
ftr-462	793	22	of	of	ADP
ftr-462	793	23	taxpayers	taxpayer	NOUN
ftr-462	793	24	shall	shall	AUX
ftr-462	793	25	have	have	VERB
ftr-462	793	26	it	it	PRON
ftr-462	793	27	within	within	ADP
ftr-462	793	28	their	their	PRON
ftr-462	793	29	power	power	NOUN
ftr-462	793	30	to	to	PART
ftr-462	793	31	postpone	postpone	VERB
ftr-462	793	32	the	the	DET
ftr-462	793	33	time	time	NOUN
ftr-462	793	34	for	for	ADP
ftr-462	793	35	the	the	DET
ftr-462	793	36	realization	realization	NOUN
ftr-462	793	37	of	of	ADP
ftr-462	793	38	foreign	foreign	ADJ
ftr-462	793	39	income	income	NOUN
ftr-462	793	40	indefinitely	indefinitely	ADV
ftr-462	793	41	[	[	X
ftr-462	793	42	by	by	ADP
ftr-462	793	43	failing	fail	VERB
ftr-462	793	44	to	to	PART
ftr-462	793	45	distribute	distribute	VERB
ftr-462	793	46	it	it	PRON
ftr-462	793	47	]	]	PUNCT
ftr-462	793	48	while	while	SCONJ
ftr-462	793	49	at	at	ADP
ftr-462	793	50	the	the	DET
ftr-462	793	51	same	same	ADJ
ftr-462	793	52	time	time	NOUN
ftr-462	793	53	using	use	VERB
ftr-462	793	54	foreign	foreign	ADJ
ftr-462	793	55	taxes	taxis	NOUN
ftr-462	793	56	paid	pay	VERB
ftr-462	793	57	on	on	ADP
ftr-462	793	58	such	such	ADJ
ftr-462	793	59	income	income	NOUN
ftr-462	793	60	,	,	PUNCT
ftr-462	793	61	to	to	PART
ftr-462	793	62	lessen	lessen	VERB
ftr-462	793	63	their	their	PRON
ftr-462	793	64	tax	tax	NOUN
ftr-462	793	65	burden	burden	NOUN
ftr-462	793	66	in	in	ADP
ftr-462	793	67	this	this	DET
ftr-462	793	68	country	country	NOUN
ftr-462	793	69	"	"	PUNCT
ftr-462	793	70	)	)	PUNCT
ftr-462	793	71	.	.	PUNCT
ftr-462	794	1	for	for	ADP
ftr-462	794	2	further	further	ADJ
ftr-462	794	3	discussion	discussion	NOUN
ftr-462	794	4	of	of	ADP
ftr-462	794	5	the	the	DET
ftr-462	794	6	role	role	NOUN
ftr-462	794	7	of	of	ADP
ftr-462	794	8	§	§	PROPN
ftr-462	794	9	902	902	NUM
ftr-462	794	10	in	in	ADP
ftr-462	794	11	the	the	DET
ftr-462	794	12	decision	decision	NOUN
ftr-462	794	13	,	,	PUNCT
ftr-462	794	14	see	see	VERB
ftr-462	794	15	elisabeth	elisabeth	PROPN
ftr-462	794	16	a.	a.	PROPN
ftr-462	794	17	owens	owens	PROPN
ftr-462	794	18	,	,	PUNCT
ftr-462	794	19	the	the	DET
ftr-462	794	20	foreign	foreign	ADJ
ftr-462	794	21	tax	tax	NOUN
ftr-462	794	22	credit	credit	NOUN
ftr-462	794	23	377	377	NUM
ftr-462	794	24	-	-	SYM
ftr-462	794	25	80	80	NUM
ftr-462	794	26	(	(	PUNCT
ftr-462	794	27	1961	1961	NUM
ftr-462	794	28	)	)	PUNCT
ftr-462	794	29	.	.	PUNCT
ftr-462	795	1	104	104	NUM
ftr-462	795	2	.	.	PUNCT
ftr-462	796	1	the	the	DET
ftr-462	796	2	closest	close	ADJ
ftr-462	796	3	the	the	DET
ftr-462	796	4	court	court	NOUN
ftr-462	796	5	came	come	VERB
ftr-462	796	6	to	to	ADP
ftr-462	796	7	such	such	DET
ftr-462	796	8	a	a	DET
ftr-462	796	9	holding	holding	NOUN
ftr-462	796	10	was	be	AUX
ftr-462	796	11	the	the	DET
ftr-462	796	12	following	following	NOUN
ftr-462	796	13	:	:	PUNCT
ftr-462	796	14	it	it	PRON
ftr-462	796	15	may	may	AUX
ftr-462	796	16	be	be	AUX
ftr-462	796	17	that	that	SCONJ
ftr-462	796	18	a	a	DET
ftr-462	796	19	stockholder	stockholder	NOUN
ftr-462	796	20	who	who	PRON
ftr-462	796	21	can	can	AUX
ftr-462	796	22	not	not	PART
ftr-462	796	23	qualify	qualify	VERB
ftr-462	796	24	for	for	ADP
ftr-462	796	25	treatment	treatment	NOUN
ftr-462	796	26	under	under	ADP
ftr-462	796	27	[	[	X
ftr-462	796	28	the	the	DET
ftr-462	796	29	predecessor	predecessor	NOUN
ftr-462	796	30	to	to	ADP
ftr-462	796	31	§	§	PROPN
ftr-462	796	32	902	902	NUM
ftr-462	796	33	]	]	PUNCT
ftr-462	796	34	and	and	CCONJ
ftr-462	796	35	who	who	PRON
ftr-462	796	36	has	have	VERB
ftr-462	796	37	no	no	DET
ftr-462	796	38	control	control	NOUN
ftr-462	796	39	over	over	ADP
ftr-462	796	40	the	the	DET
ftr-462	796	41	distribution	distribution	NOUN
ftr-462	796	42	of	of	ADP
ftr-462	796	43	the	the	DET
ftr-462	796	44	profits	profit	NOUN
ftr-462	796	45	of	of	ADP
ftr-462	796	46	a	a	DET
ftr-462	796	47	foreign	foreign	ADJ
ftr-462	796	48	corporation	corporation	NOUN
ftr-462	796	49	,	,	PUNCT
ftr-462	796	50	should	should	AUX
ftr-462	796	51	be	be	AUX
ftr-462	796	52	given	give	VERB
ftr-462	796	53	credit	credit	NOUN
ftr-462	796	54	under	under	ADP
ftr-462	796	55	[	[	X
ftr-462	796	56	the	the	DET
ftr-462	796	57	predecessor	predecessor	NOUN
ftr-462	796	58	to	to	ADP
ftr-462	796	59	§	§	PROPN
ftr-462	796	60	901	901	NUM
ftr-462	796	61	]	]	PUNCT
ftr-462	796	62	where	where	SCONJ
ftr-462	796	63	it	it	PRON
ftr-462	796	64	appears	appear	VERB
ftr-462	796	65	that	that	SCONJ
ftr-462	796	66	the	the	DET
ftr-462	796	67	tax	tax	NOUN
ftr-462	796	68	paid	pay	VERB
ftr-462	796	69	by	by	ADP
ftr-462	796	70	the	the	DET
ftr-462	796	71	corporation	corporation	NOUN
ftr-462	796	72	has	have	AUX
ftr-462	796	73	been	be	AUX
ftr-462	796	74	levied	levy	VERB
ftr-462	796	75	against	against	ADP
ftr-462	796	76	him	he	PRON
ftr-462	796	77	,	,	PUNCT
ftr-462	796	78	and	and	CCONJ
ftr-462	796	79	where	where	SCONJ
ftr-462	796	80	he	he	PRON
ftr-462	796	81	stands	stand	VERB
ftr-462	796	82	to	to	PART
ftr-462	796	83	lose	lose	VERB
ftr-462	796	84	the	the	DET
ftr-462	796	85	credit	credit	NOUN
ftr-462	796	86	if	if	SCONJ
ftr-462	796	87	he	he	PRON
ftr-462	796	88	were	be	AUX
ftr-462	796	89	to	to	PART
ftr-462	796	90	wait	wait	VERB
ftr-462	796	91	for	for	ADP
ftr-462	796	92	the	the	DET
ftr-462	796	93	distribution	distribution	NOUN
ftr-462	796	94	.	.	PUNCT
ftr-462	797	1	abbott	abbott	PROPN
ftr-462	797	2	lab	lab	PROPN
ftr-462	797	3	.	.	PROPN
ftr-462	797	4	,	,	PUNCT
ftr-462	797	5	160	160	NUM
ftr-462	797	6	f.	f.	PROPN
ftr-462	797	7	supp	supp	PROPN
ftr-462	797	8	.	.	PUNCT
ftr-462	798	1	at	at	ADP
ftr-462	798	2	330	330	NUM
ftr-462	798	3	(	(	PUNCT
ftr-462	798	4	citation	citation	NOUN
ftr-462	798	5	omitted	omit	VERB
ftr-462	798	6	)	)	PUNCT
ftr-462	798	7	.	.	PUNCT
ftr-462	799	1	105	105	NUM
ftr-462	799	2	.	.	PUNCT
ftr-462	800	1	partners	partner	NOUN
ftr-462	800	2	are	be	AUX
ftr-462	800	3	entitled	entitle	VERB
ftr-462	800	4	to	to	ADP
ftr-462	800	5	credit	credit	NOUN
ftr-462	800	6	for	for	ADP
ftr-462	800	7	their	their	PRON
ftr-462	800	8	"	"	PUNCT
ftr-462	800	9	proportionate	proportionate	ADJ
ftr-462	800	10	share[s	share[s	NOUN
ftr-462	800	11	]	]	PUNCT
ftr-462	800	12	"	"	PUNCT
ftr-462	800	13	of	of	ADP
ftr-462	800	14	the	the	DET
ftr-462	800	15	partnership	partnership	NOUN
ftr-462	800	16	's	's	PART
ftr-462	800	17	foreign	foreign	ADJ
ftr-462	800	18	income	income	NOUN
ftr-462	800	19	taxes	taxis	NOUN
ftr-462	800	20	.	.	PUNCT
ftr-462	801	1	see	see	VERB
ftr-462	801	2	irc	irc	PROPN
ftr-462	801	3	§	§	PROPN
ftr-462	801	4	901(b)(5	901(b)(5	NUM
ftr-462	801	5	)	)	PUNCT
ftr-462	801	6	.	.	PUNCT
ftr-462	802	1	[	[	X
ftr-462	802	2	vol	vol	NOUN
ftr-462	802	3	3:4	3:4	NUM
ftr-462	802	4	foreign	foreign	ADJ
ftr-462	802	5	law	law	NOUN
ftr-462	802	6	in	in	ADP
ftr-462	802	7	u.s	u.s	PROPN
ftr-462	802	8	.	.	PROPN
ftr-462	802	9	international	international	ADJ
ftr-462	802	10	taxation	taxation	NOUN
ftr-462	802	11	2	2	NUM
ftr-462	802	12	.	.	PUNCT
ftr-462	802	13	entity	entity	NOUN
ftr-462	802	14	classification	classification	NOUN
ftr-462	802	15	and	and	CCONJ
ftr-462	802	16	treaties.lo	treaties.lo	PROPN
ftr-462	802	17	---	---	PUNCT
ftr-462	802	18	whether	whether	SCONJ
ftr-462	802	19	u.s	u.s	PROPN
ftr-462	802	20	.	.	PROPN
ftr-462	802	21	treaty	treaty	NOUN
ftr-462	802	22	benefits	benefit	NOUN
ftr-462	802	23	are	be	AUX
ftr-462	802	24	available	available	ADJ
ftr-462	802	25	with	with	ADP
ftr-462	802	26	respect	respect	NOUN
ftr-462	802	27	to	to	ADP
ftr-462	802	28	u.s	u.s	PROPN
ftr-462	802	29	.	.	PROPN
ftr-462	802	30	source	source	NOUN
ftr-462	802	31	income	income	NOUN
ftr-462	802	32	received	receive	VERB
ftr-462	802	33	by	by	ADP
ftr-462	802	34	an	an	DET
ftr-462	802	35	entity	entity	NOUN
ftr-462	802	36	depends	depend	VERB
ftr-462	802	37	in	in	ADP
ftr-462	802	38	part	part	NOUN
ftr-462	802	39	on	on	ADP
ftr-462	802	40	how	how	SCONJ
ftr-462	802	41	that	that	DET
ftr-462	802	42	entity	entity	NOUN
ftr-462	802	43	is	be	AUX
ftr-462	802	44	classified	classify	VERB
ftr-462	802	45	for	for	ADP
ftr-462	802	46	tax	tax	NOUN
ftr-462	802	47	purposes	purpose	NOUN
ftr-462	802	48	.	.	PUNCT
ftr-462	802	49	"	"	PUNCT
ftr-462	803	1	therefore	therefore	ADV
ftr-462	803	2	,	,	PUNCT
ftr-462	803	3	when	when	SCONJ
ftr-462	803	4	u.s	u.s	PROPN
ftr-462	803	5	.	.	PROPN
ftr-462	803	6	and	and	CCONJ
ftr-462	803	7	foreign	foreign	ADJ
ftr-462	803	8	law	law	NOUN
ftr-462	803	9	classify	classify	VERB
ftr-462	803	10	an	an	DET
ftr-462	803	11	entity	entity	NOUN
ftr-462	803	12	differently	differently	ADV
ftr-462	803	13	,	,	PUNCT
ftr-462	803	14	a	a	DET
ftr-462	803	15	central	central	ADJ
ftr-462	803	16	issue	issue	NOUN
ftr-462	803	17	is	be	AUX
ftr-462	803	18	whether	whether	SCONJ
ftr-462	803	19	u.s	u.s	PROPN
ftr-462	803	20	.	.	PROPN
ftr-462	803	21	or	or	CCONJ
ftr-462	803	22	foreign	foreign	ADJ
ftr-462	803	23	law	law	NOUN
ftr-462	803	24	should	should	AUX
ftr-462	803	25	determine	determine	VERB
ftr-462	803	26	the	the	DET
ftr-462	803	27	classification	classification	NOUN
ftr-462	803	28	for	for	ADP
ftr-462	803	29	treaty	treaty	NOUN
ftr-462	803	30	purposes	purpose	NOUN
ftr-462	803	31	.	.	PUNCT
ftr-462	804	1	"0	"0	VERB
ftr-462	804	2	8	8	NUM
ftr-462	804	3	to	to	PART
ftr-462	804	4	decide	decide	VERB
ftr-462	804	5	this	this	DET
ftr-462	804	6	issue	issue	NOUN
ftr-462	804	7	,	,	PUNCT
ftr-462	804	8	it	it	PRON
ftr-462	804	9	may	may	AUX
ftr-462	804	10	be	be	AUX
ftr-462	804	11	appropriate	appropriate	ADJ
ftr-462	804	12	to	to	PART
ftr-462	804	13	modify	modify	VERB
ftr-462	804	14	the	the	DET
ftr-462	804	15	analysis	analysis	NOUN
ftr-462	804	16	heretofore	heretofore	ADV
ftr-462	804	17	employed	employ	VERB
ftr-462	804	18	in	in	ADP
ftr-462	804	19	this	this	DET
ftr-462	804	20	article	article	NOUN
ftr-462	804	21	.	.	PUNCT
ftr-462	805	1	in	in	ADP
ftr-462	805	2	the	the	DET
ftr-462	805	3	treaty	treaty	NOUN
ftr-462	805	4	context	context	NOUN
ftr-462	805	5	,	,	PUNCT
ftr-462	805	6	one	one	NUM
ftr-462	805	7	state	state	NOUN
ftr-462	805	8	grants	grant	VERB
ftr-462	805	9	tax	tax	NOUN
ftr-462	805	10	benefits	benefit	NOUN
ftr-462	805	11	based	base	VERB
ftr-462	805	12	on	on	ADP
ftr-462	805	13	certain	certain	ADJ
ftr-462	805	14	assumptions	assumption	NOUN
ftr-462	805	15	about	about	ADP
ftr-462	805	16	the	the	DET
ftr-462	805	17	treaty	treaty	NOUN
ftr-462	805	18	partner	partner	NOUN
ftr-462	805	19	's	's	PART
ftr-462	805	20	tax	tax	NOUN
ftr-462	805	21	system	system	NOUN
ftr-462	805	22	and	and	CCONJ
ftr-462	805	23	on	on	ADP
ftr-462	805	24	the	the	DET
ftr-462	805	25	concessions	concession	NOUN
ftr-462	805	26	granted	grant	VERB
ftr-462	805	27	by	by	ADP
ftr-462	805	28	that	that	DET
ftr-462	805	29	other	other	ADJ
ftr-462	805	30	state	state	NOUN
ftr-462	805	31	.	.	PUNCT
ftr-462	806	1	therefore	therefore	ADV
ftr-462	806	2	,	,	PUNCT
ftr-462	806	3	a	a	DET
ftr-462	806	4	stronger	strong	ADJ
ftr-462	806	5	basis	basis	NOUN
ftr-462	806	6	arguably	arguably	ADV
ftr-462	806	7	exists	exist	VERB
ftr-462	806	8	for	for	ADP
ftr-462	806	9	using	use	VERB
ftr-462	806	10	foreign	foreign	ADJ
ftr-462	806	11	law	law	NOUN
ftr-462	806	12	in	in	ADP
ftr-462	806	13	an	an	DET
ftr-462	806	14	interpretive	interpretive	ADJ
ftr-462	806	15	way	way	NOUN
ftr-462	806	16	where	where	SCONJ
ftr-462	806	17	treaty	treaty	NOUN
ftr-462	806	18	issues	issue	NOUN
ftr-462	806	19	are	be	AUX
ftr-462	806	20	implicated	implicate	VERB
ftr-462	806	21	.	.	PUNCT
ftr-462	806	22	"	"	PUNCT
ftr-462	807	1	9	9	NUM
ftr-462	807	2	the	the	DET
ftr-462	807	3	importance	importance	NOUN
ftr-462	807	4	of	of	ADP
ftr-462	807	5	this	this	DET
ftr-462	807	6	issue	issue	NOUN
ftr-462	807	7	can	can	AUX
ftr-462	807	8	be	be	AUX
ftr-462	807	9	illustrated	illustrate	VERB
ftr-462	807	10	by	by	ADP
ftr-462	807	11	the	the	DET
ftr-462	807	12	following	follow	VERB
ftr-462	807	13	example	example	NOUN
ftr-462	807	14	:	:	PUNCT
ftr-462	807	15	assume	assume	VERB
ftr-462	807	16	that	that	SCONJ
ftr-462	807	17	canadian	canadian	ADJ
ftr-462	807	18	persons	person	NOUN
ftr-462	807	19	own	own	VERB
ftr-462	807	20	a	a	DET
ftr-462	807	21	cayman	cayman	NOUN
ftr-462	807	22	islands	island	VERB
ftr-462	807	23	entity	entity	NOUN
ftr-462	807	24	that	that	SCONJ
ftr-462	807	25	106	106	NUM
ftr-462	807	26	.	.	PUNCT
ftr-462	808	1	for	for	ADP
ftr-462	808	2	a	a	DET
ftr-462	808	3	discussion	discussion	NOUN
ftr-462	808	4	of	of	ADP
ftr-462	808	5	some	some	DET
ftr-462	808	6	issues	issue	NOUN
ftr-462	808	7	that	that	PRON
ftr-462	808	8	arise	arise	VERB
ftr-462	808	9	in	in	ADP
ftr-462	808	10	connection	connection	NOUN
ftr-462	808	11	with	with	ADP
ftr-462	808	12	the	the	DET
ftr-462	808	13	treatment	treatment	NOUN
ftr-462	808	14	of	of	ADP
ftr-462	808	15	partnerships	partnership	NOUN
ftr-462	808	16	under	under	ADP
ftr-462	808	17	treaties	treaty	NOUN
ftr-462	808	18	,	,	PUNCT
ftr-462	808	19	see	see	VERB
ftr-462	808	20	richard	richard	PROPN
ftr-462	808	21	0	0	PROPN
ftr-462	808	22	.	.	PUNCT
ftr-462	809	1	loengard	loengard	PROPN
ftr-462	809	2	,	,	PUNCT
ftr-462	809	3	tax	tax	NOUN
ftr-462	809	4	treaties	treaty	NOUN
ftr-462	809	5	,	,	PUNCT
ftr-462	809	6	partnerships	partnership	NOUN
ftr-462	809	7	and	and	CCONJ
ftr-462	809	8	partners	partner	NOUN
ftr-462	809	9	:	:	PUNCT
ftr-462	809	10	exploration	exploration	NOUN
ftr-462	809	11	of	of	ADP
ftr-462	809	12	a	a	DET
ftr-462	809	13	relationship	relationship	NOUN
ftr-462	809	14	.	.	PUNCT
ftr-462	810	1	29	29	NUM
ftr-462	810	2	tax	tax	NOUN
ftr-462	810	3	law	law	NOUN
ftr-462	810	4	.	.	PUNCT
ftr-462	811	1	31	31	NUM
ftr-462	811	2	(	(	PUNCT
ftr-462	811	3	1975	1975	NUM
ftr-462	811	4	)	)	PUNCT
ftr-462	811	5	.	.	PUNCT
ftr-462	812	1	see	see	VERB
ftr-462	812	2	also	also	ADV
ftr-462	812	3	comm	comm	NOUN
ftr-462	812	4	.	.	PUNCT
ftr-462	813	1	on	on	ADP
ftr-462	813	2	tax'n	tax'n	NOUN
ftr-462	813	3	of	of	ADP
ftr-462	813	4	int'l	int'l	NOUN
ftr-462	813	5	transactions	transaction	NOUN
ftr-462	813	6	,	,	PUNCT
ftr-462	813	7	ass'n	ass'n	PROPN
ftr-462	813	8	of	of	ADP
ftr-462	813	9	bar	bar	NOUN
ftr-462	813	10	of	of	ADP
ftr-462	813	11	city	city	NOUN
ftr-462	813	12	of	of	ADP
ftr-462	813	13	new	new	PROPN
ftr-462	813	14	york	york	PROPN
ftr-462	813	15	,	,	PUNCT
ftr-462	813	16	united	united	PROPN
ftr-462	813	17	states	states	PROPN
ftr-462	813	18	tax	tax	NOUN
ftr-462	813	19	treatment	treatment	NOUN
ftr-462	813	20	of	of	ADP
ftr-462	813	21	partnerships	partnership	NOUN
ftr-462	813	22	and	and	CCONJ
ftr-462	813	23	partners	partner	NOUN
ftr-462	813	24	under	under	ADP
ftr-462	813	25	income	income	NOUN
ftr-462	813	26	tax	tax	NOUN
ftr-462	813	27	treaties	treaty	NOUN
ftr-462	813	28	,	,	PUNCT
ftr-462	813	29	7	7	NUM
ftr-462	813	30	rec	rec	NOUN
ftr-462	813	31	.	.	PROPN
ftr-462	813	32	773	773	NUM
ftr-462	813	33	(	(	PUNCT
ftr-462	813	34	1995	1995	NUM
ftr-462	813	35	)	)	PUNCT
ftr-462	813	36	.	.	PUNCT
ftr-462	814	1	107	107	NUM
ftr-462	814	2	.	.	PUNCT
ftr-462	815	1	generally	generally	ADV
ftr-462	815	2	,	,	PUNCT
ftr-462	815	3	only	only	ADV
ftr-462	815	4	treaty	treaty	NOUN
ftr-462	815	5	country	country	NOUN
ftr-462	815	6	"	"	PUNCT
ftr-462	815	7	residents	resident	NOUN
ftr-462	815	8	"	"	PUNCT
ftr-462	815	9	are	be	AUX
ftr-462	815	10	entitled	entitle	VERB
ftr-462	815	11	to	to	ADP
ftr-462	815	12	treaty	treaty	NOUN
ftr-462	815	13	benefits	benefit	NOUN
ftr-462	815	14	.	.	PUNCT
ftr-462	816	1	under	under	ADP
ftr-462	816	2	most	most	ADJ
ftr-462	816	3	of	of	ADP
ftr-462	816	4	our	our	PRON
ftr-462	816	5	treaties	treaty	NOUN
ftr-462	816	6	,	,	PUNCT
ftr-462	816	7	a	a	DET
ftr-462	816	8	"	"	PUNCT
ftr-462	816	9	company	company	NOUN
ftr-462	816	10	"	"	PUNCT
ftr-462	816	11	is	be	AUX
ftr-462	816	12	a	a	DET
ftr-462	816	13	resident	resident	NOUN
ftr-462	816	14	of	of	ADP
ftr-462	816	15	a	a	DET
ftr-462	816	16	treaty	treaty	NOUN
ftr-462	816	17	country	country	NOUN
ftr-462	816	18	only	only	ADV
ftr-462	816	19	if	if	SCONJ
ftr-462	816	20	it	it	PRON
ftr-462	816	21	is	be	AUX
ftr-462	816	22	liable	liable	ADJ
ftr-462	816	23	to	to	PART
ftr-462	816	24	tax	tax	VERB
ftr-462	816	25	in	in	ADP
ftr-462	816	26	that	that	DET
ftr-462	816	27	country	country	NOUN
ftr-462	816	28	.	.	PUNCT
ftr-462	817	1	under	under	ADP
ftr-462	817	2	some	some	PRON
ftr-462	817	3	of	of	ADP
ftr-462	817	4	our	our	PRON
ftr-462	817	5	treaties	treaty	NOUN
ftr-462	817	6	,	,	PUNCT
ftr-462	817	7	however	however	ADV
ftr-462	817	8	,	,	PUNCT
ftr-462	817	9	a	a	DET
ftr-462	817	10	partnership	partnership	NOUN
ftr-462	817	11	is	be	AUX
ftr-462	817	12	also	also	ADV
ftr-462	817	13	a	a	DET
ftr-462	817	14	resident	resident	NOUN
ftr-462	817	15	to	to	ADP
ftr-462	817	16	the	the	DET
ftr-462	817	17	extent	extent	NOUN
ftr-462	817	18	that	that	SCONJ
ftr-462	817	19	its	its	PRON
ftr-462	817	20	income	income	NOUN
ftr-462	817	21	is	be	AUX
ftr-462	817	22	subject	subject	ADJ
ftr-462	817	23	to	to	ADP
ftr-462	817	24	residence	residence	NOUN
ftr-462	817	25	country	country	NOUN
ftr-462	817	26	tax	tax	NOUN
ftr-462	817	27	in	in	ADP
ftr-462	817	28	the	the	DET
ftr-462	817	29	hands	hand	NOUN
ftr-462	817	30	of	of	ADP
ftr-462	817	31	its	its	PRON
ftr-462	817	32	partners	partner	NOUN
ftr-462	817	33	.	.	PUNCT
ftr-462	818	1	see	see	VERB
ftr-462	818	2	,	,	PUNCT
ftr-462	818	3	e.g.	e.g.	ADV
ftr-462	818	4	,	,	PUNCT
ftr-462	818	5	convention	convention	NOUN
ftr-462	818	6	between	between	ADP
ftr-462	818	7	the	the	DET
ftr-462	818	8	government	government	NOUN
ftr-462	818	9	of	of	ADP
ftr-462	818	10	the	the	DET
ftr-462	818	11	united	united	PROPN
ftr-462	818	12	states	states	PROPN
ftr-462	818	13	of	of	ADP
ftr-462	818	14	america	america	PROPN
ftr-462	818	15	and	and	CCONJ
ftr-462	818	16	the	the	DET
ftr-462	818	17	government	government	NOUN
ftr-462	818	18	of	of	ADP
ftr-462	818	19	the	the	DET
ftr-462	818	20	french	french	ADJ
ftr-462	818	21	republic	republic	NOUN
ftr-462	818	22	for	for	ADP
ftr-462	818	23	the	the	DET
ftr-462	818	24	avoidance	avoidance	NOUN
ftr-462	818	25	of	of	ADP
ftr-462	818	26	double	double	ADJ
ftr-462	818	27	taxation	taxation	NOUN
ftr-462	818	28	and	and	CCONJ
ftr-462	818	29	the	the	DET
ftr-462	818	30	prevention	prevention	NOUN
ftr-462	818	31	of	of	ADP
ftr-462	818	32	fiscal	fiscal	ADJ
ftr-462	818	33	evasion	evasion	NOUN
ftr-462	818	34	with	with	ADP
ftr-462	818	35	respect	respect	NOUN
ftr-462	818	36	to	to	ADP
ftr-462	818	37	taxes	taxis	NOUN
ftr-462	818	38	on	on	ADP
ftr-462	818	39	income	income	NOUN
ftr-462	818	40	and	and	CCONJ
ftr-462	818	41	capital	capital	NOUN
ftr-462	818	42	,	,	PUNCT
ftr-462	818	43	aug	aug	PROPN
ftr-462	818	44	.	.	PROPN
ftr-462	818	45	31	31	NUM
ftr-462	818	46	,	,	PUNCT
ftr-462	818	47	1994	1994	NUM
ftr-462	818	48	[	[	X
ftr-462	818	49	hereinafter	hereinafter	NOUN
ftr-462	818	50	french	french	ADJ
ftr-462	818	51	treaty	treaty	NOUN
ftr-462	818	52	]	]	X
ftr-462	818	53	,	,	PUNCT
ftr-462	818	54	art	art	NOUN
ftr-462	818	55	.	.	PUNCT
ftr-462	819	1	4	4	NUM
ftr-462	819	2	,	,	PUNCT
ftr-462	819	3	para	para	NOUN
ftr-462	819	4	.	.	PUNCT
ftr-462	820	1	2(b)(iv	2(b)(iv	NUM
ftr-462	820	2	)	)	PUNCT
ftr-462	820	3	.	.	PUNCT
ftr-462	821	1	therefore	therefore	ADV
ftr-462	821	2	,	,	PUNCT
ftr-462	821	3	classification	classification	NOUN
ftr-462	821	4	of	of	ADP
ftr-462	821	5	an	an	DET
ftr-462	821	6	entity	entity	NOUN
ftr-462	821	7	may	may	AUX
ftr-462	821	8	be	be	AUX
ftr-462	821	9	an	an	DET
ftr-462	821	10	implicit	implicit	ADJ
ftr-462	821	11	first	first	ADJ
ftr-462	821	12	step	step	NOUN
ftr-462	821	13	to	to	ADP
ftr-462	821	14	application	application	NOUN
ftr-462	821	15	of	of	ADP
ftr-462	821	16	the	the	DET
ftr-462	821	17	residence	residence	NOUN
ftr-462	821	18	article	article	NOUN
ftr-462	821	19	of	of	ADP
ftr-462	821	20	a	a	DET
ftr-462	821	21	treaty	treaty	NOUN
ftr-462	821	22	.	.	PUNCT
ftr-462	822	1	similarly	similarly	ADV
ftr-462	822	2	,	,	PUNCT
ftr-462	822	3	certain	certain	ADJ
ftr-462	822	4	treaty	treaty	NOUN
ftr-462	822	5	benefits	benefit	NOUN
ftr-462	822	6	are	be	AUX
ftr-462	822	7	available	available	ADJ
ftr-462	822	8	only	only	ADV
ftr-462	822	9	when	when	SCONJ
ftr-462	822	10	a	a	DET
ftr-462	822	11	resident	resident	NOUN
ftr-462	822	12	of	of	ADP
ftr-462	822	13	the	the	DET
ftr-462	822	14	treaty	treaty	NOUN
ftr-462	822	15	country	country	NOUN
ftr-462	822	16	is	be	AUX
ftr-462	822	17	the	the	DET
ftr-462	822	18	beneficial	beneficial	ADJ
ftr-462	822	19	owner	owner	NOUN
ftr-462	822	20	of	of	ADP
ftr-462	822	21	the	the	DET
ftr-462	822	22	income	income	NOUN
ftr-462	822	23	for	for	ADP
ftr-462	822	24	which	which	PRON
ftr-462	822	25	benefits	benefit	NOUN
ftr-462	822	26	are	be	AUX
ftr-462	822	27	claimed	claim	VERB
ftr-462	822	28	.	.	PUNCT
ftr-462	823	1	see	see	VERB
ftr-462	823	2	,	,	PUNCT
ftr-462	823	3	e.g.	e.g.	ADV
ftr-462	823	4	,	,	PUNCT
ftr-462	823	5	convention	convention	NOUN
ftr-462	823	6	between	between	ADP
ftr-462	823	7	the	the	DET
ftr-462	823	8	united	united	PROPN
ftr-462	823	9	states	states	PROPN
ftr-462	823	10	of	of	ADP
ftr-462	823	11	america	america	PROPN
ftr-462	823	12	and	and	CCONJ
ftr-462	823	13	canada	canada	PROPN
ftr-462	823	14	with	with	ADP
ftr-462	823	15	respect	respect	NOUN
ftr-462	823	16	to	to	ADP
ftr-462	823	17	taxes	taxis	NOUN
ftr-462	823	18	on	on	ADP
ftr-462	823	19	income	income	NOUN
ftr-462	823	20	and	and	CCONJ
ftr-462	823	21	capital	capital	NOUN
ftr-462	823	22	,	,	PUNCT
ftr-462	823	23	aug	aug	PROPN
ftr-462	823	24	.	.	PROPN
ftr-462	823	25	16	16	NUM
ftr-462	823	26	,	,	PUNCT
ftr-462	823	27	1984	1984	NUM
ftr-462	823	28	[	[	X
ftr-462	823	29	hereinafter	hereinafter	NOUN
ftr-462	823	30	canadian	canadian	PROPN
ftr-462	823	31	treatyl	treatyl	PROPN
ftr-462	823	32	,	,	PUNCT
ftr-462	823	33	art	art	NOUN
ftr-462	823	34	.	.	PUNCT
ftr-462	824	1	x	x	X
ftr-462	824	2	,	,	PUNCT
ftr-462	824	3	para	para	NOUN
ftr-462	824	4	.	.	PUNCT
ftr-462	825	1	2	2	X
ftr-462	825	2	.	.	X
ftr-462	825	3	if	if	SCONJ
ftr-462	825	4	income	income	NOUN
ftr-462	825	5	is	be	AUX
ftr-462	825	6	received	receive	VERB
ftr-462	825	7	by	by	ADP
ftr-462	825	8	an	an	DET
ftr-462	825	9	entity	entity	NOUN
ftr-462	825	10	that	that	PRON
ftr-462	825	11	one	one	NUM
ftr-462	825	12	state	state	NOUN
ftr-462	825	13	views	view	NOUN
ftr-462	825	14	as	as	ADP
ftr-462	825	15	a	a	DET
ftr-462	825	16	partnership	partnership	NOUN
ftr-462	825	17	but	but	CCONJ
ftr-462	825	18	the	the	DET
ftr-462	825	19	other	other	ADJ
ftr-462	825	20	state	state	NOUN
ftr-462	825	21	views	view	NOUN
ftr-462	825	22	as	as	ADP
ftr-462	825	23	a	a	DET
ftr-462	825	24	corporation	corporation	NOUN
ftr-462	825	25	,	,	PUNCT
ftr-462	825	26	there	there	PRON
ftr-462	825	27	may	may	AUX
ftr-462	825	28	be	be	AUX
ftr-462	825	29	disagreement	disagreement	ADJ
ftr-462	825	30	on	on	ADP
ftr-462	825	31	the	the	DET
ftr-462	825	32	identity	identity	NOUN
ftr-462	825	33	of	of	ADP
ftr-462	825	34	the	the	DET
ftr-462	825	35	beneficial	beneficial	ADJ
ftr-462	825	36	owner	owner	NOUN
ftr-462	825	37	.	.	PUNCT
ftr-462	826	1	108	108	NUM
ftr-462	826	2	.	.	PUNCT
ftr-462	826	3	proposed	propose	VERB
ftr-462	826	4	regulations	regulation	NOUN
ftr-462	826	5	under	under	ADP
ftr-462	826	6	§	§	PROPN
ftr-462	826	7	1441	1441	NUM
ftr-462	826	8	articulate	articulate	VERB
ftr-462	826	9	the	the	DET
ftr-462	826	10	government	government	NOUN
ftr-462	826	11	's	's	PART
ftr-462	826	12	position	position	NOUN
ftr-462	826	13	that	that	SCONJ
ftr-462	826	14	,	,	PUNCT
ftr-462	826	15	in	in	ADP
ftr-462	826	16	certain	certain	ADJ
ftr-462	826	17	cases	case	NOUN
ftr-462	826	18	involving	involve	VERB
ftr-462	826	19	foreign	foreign	ADJ
ftr-462	826	20	entities	entity	NOUN
ftr-462	826	21	,	,	PUNCT
ftr-462	826	22	foreign	foreign	ADJ
ftr-462	826	23	classification	classification	NOUN
ftr-462	826	24	rules	rule	NOUN
ftr-462	826	25	should	should	AUX
ftr-462	826	26	govern	govern	VERB
ftr-462	826	27	.	.	PUNCT
ftr-462	827	1	prop	prop	NOUN
ftr-462	827	2	.	.	PUNCT
ftr-462	827	3	regs	regs	PROPN
ftr-462	827	4	.	.	PUNCT
ftr-462	828	1	§	§	PROPN
ftr-462	828	2	§	§	PROPN
ftr-462	828	3	1.1441	1.1441	NUM
ftr-462	828	4	-	-	SYM
ftr-462	828	5	1(c)(6)(ii)(b	1(c)(6)(ii)(b	NUM
ftr-462	828	6	)	)	PUNCT
ftr-462	828	7	,	,	PUNCT
ftr-462	828	8	-6(b)(4	-6(b)(4	PROPN
ftr-462	828	9	)	)	PUNCT
ftr-462	828	10	.	.	PUNCT
ftr-462	829	1	109	109	NUM
ftr-462	829	2	.	.	PUNCT
ftr-462	830	1	indeed	indeed	ADV
ftr-462	830	2	,	,	PUNCT
ftr-462	830	3	a	a	DET
ftr-462	830	4	provision	provision	NOUN
ftr-462	830	5	found	find	VERB
ftr-462	830	6	in	in	ADP
ftr-462	830	7	many	many	ADJ
ftr-462	830	8	u.s	u.s	PROPN
ftr-462	830	9	.	.	PROPN
ftr-462	830	10	treaties	treaty	NOUN
ftr-462	830	11	provides	provide	VERB
ftr-462	830	12	express	express	ADJ
ftr-462	830	13	authority	authority	NOUN
ftr-462	830	14	for	for	ADP
ftr-462	830	15	interpretive	interpretive	ADJ
ftr-462	830	16	uses	use	NOUN
ftr-462	830	17	of	of	ADP
ftr-462	830	18	foreign	foreign	ADJ
ftr-462	830	19	law	law	NOUN
ftr-462	830	20	.	.	PUNCT
ftr-462	831	1	see	see	VERB
ftr-462	831	2	,	,	PUNCT
ftr-462	831	3	e.g.	e.g.	ADV
ftr-462	831	4	,	,	PUNCT
ftr-462	831	5	canadian	canadian	ADJ
ftr-462	831	6	treaty	treaty	NOUN
ftr-462	831	7	,	,	PUNCT
ftr-462	831	8	supra	supra	PROPN
ftr-462	831	9	note	note	VERB
ftr-462	831	10	107	107	NUM
ftr-462	831	11	,	,	PUNCT
ftr-462	831	12	art	art	NOUN
ftr-462	831	13	.	.	PUNCT
ftr-462	832	1	iii	iii	X
ftr-462	832	2	.	.	PUNCT
ftr-462	832	3	para	para	PROPN
ftr-462	832	4	.	.	PUNCT
ftr-462	833	1	2	2	NUM
ftr-462	833	2	(	(	PUNCT
ftr-462	833	3	"	"	PUNCT
ftr-462	833	4	as	as	SCONJ
ftr-462	833	5	regards	regard	VERB
ftr-462	833	6	the	the	DET
ftr-462	833	7	application	application	NOUN
ftr-462	833	8	of	of	ADP
ftr-462	833	9	the	the	DET
ftr-462	833	10	convention	convention	NOUN
ftr-462	833	11	by	by	ADP
ftr-462	833	12	a	a	DET
ftr-462	833	13	contracting	contracting	NOUN
ftr-462	833	14	state	state	NOUN
ftr-462	833	15	any	any	DET
ftr-462	833	16	term	term	NOUN
ftr-462	833	17	not	not	PART
ftr-462	833	18	defined	define	VERB
ftr-462	833	19	therein	therein	ADV
ftr-462	833	20	shall	shall	AUX
ftr-462	833	21	,	,	PUNCT
ftr-462	833	22	unless	unless	SCONJ
ftr-462	833	23	the	the	DET
ftr-462	833	24	context	context	NOUN
ftr-462	833	25	othenvise	othenvise	NOUN
ftr-462	833	26	requires	require	VERB
ftr-462	833	27	.	.	PUNCT
ftr-462	833	28	.	.	PUNCT
ftr-462	834	1	.	.	PUNCT
ftr-462	835	1	,	,	PUNCT
ftr-462	835	2	have	have	VERB
ftr-462	835	3	the	the	DET
ftr-462	835	4	meaning	meaning	NOUN
ftr-462	835	5	which	which	PRON
ftr-462	835	6	it	it	PRON
ftr-462	835	7	has	have	VERB
ftr-462	835	8	under	under	ADP
ftr-462	835	9	the	the	DET
ftr-462	835	10	law	law	NOUN
ftr-462	835	11	of	of	ADP
ftr-462	835	12	that	that	DET
ftr-462	835	13	state	state	NOUN
ftr-462	835	14	concerning	concern	VERB
ftr-462	835	15	the	the	DET
ftr-462	835	16	taxes	taxis	NOUN
ftr-462	835	17	to	to	PART
ftr-462	835	18	which	which	PRON
ftr-462	835	19	the	the	DET
ftr-462	835	20	convention	convention	NOUN
ftr-462	835	21	applies	apply	VERB
ftr-462	835	22	"	"	PUNCT
ftr-462	835	23	)	)	PUNCT
ftr-462	835	24	(	(	PUNCT
ftr-462	835	25	emphasis	emphasis	NOUN
ftr-462	835	26	added	add	VERB
ftr-462	835	27	)	)	PUNCT
ftr-462	835	28	.	.	PUNCT
ftr-462	836	1	some	some	DET
ftr-462	836	2	treaties	treaty	NOUN
ftr-462	836	3	are	be	AUX
ftr-462	836	4	even	even	ADV
ftr-462	836	5	more	more	ADV
ftr-462	836	6	specific	specific	ADJ
ftr-462	836	7	in	in	ADP
ftr-462	836	8	deferring	defer	VERB
ftr-462	836	9	to	to	ADP
ftr-462	836	10	foreign	foreign	ADJ
ftr-462	836	11	law	law	NOUN
ftr-462	836	12	.	.	PUNCT
ftr-462	837	1	for	for	ADP
ftr-462	837	2	example	example	NOUN
ftr-462	837	3	,	,	PUNCT
ftr-462	837	4	the	the	DET
ftr-462	837	5	mexican	mexican	PROPN
ftr-462	837	6	treaty	treaty	NOUN
ftr-462	837	7	provides	provide	VERB
ftr-462	837	8	that	that	SCONJ
ftr-462	837	9	,	,	PUNCT
ftr-462	837	10	for	for	ADP
ftr-462	837	11	u.s	u.s	PROPN
ftr-462	837	12	.	.	PROPN
ftr-462	837	13	foreign	foreign	ADJ
ftr-462	837	14	tax	tax	NOUN
ftr-462	837	15	credit	credit	NOUN
ftr-462	837	16	purposes	purpose	NOUN
ftr-462	837	17	,	,	PUNCT
ftr-462	837	18	capital	capital	NOUN
ftr-462	837	19	gains	gain	NOUN
ftr-462	837	20	of	of	ADP
ftr-462	837	21	a	a	DET
ftr-462	837	22	u.s	u.s	PROPN
ftr-462	837	23	.	.	PROPN
ftr-462	837	24	resident	resident	NOUN
ftr-462	837	25	that	that	PRON
ftr-462	837	26	are	be	AUX
ftr-462	837	27	taxed	tax	VERB
ftr-462	837	28	by	by	ADP
ftr-462	837	29	mexico	mexico	PROPN
ftr-462	837	30	shall	shall	AUX
ftr-462	837	31	be	be	AUX
ftr-462	837	32	treated	treat	VERB
ftr-462	837	33	as	as	ADP
ftr-462	837	34	foreign	foreign	ADJ
ftr-462	837	35	source	source	NOUN
ftr-462	837	36	income	income	NOUN
ftr-462	837	37	,	,	PUNCT
ftr-462	837	38	despite	despite	SCONJ
ftr-462	837	39	the	the	DET
ftr-462	837	40	contrary	contrary	ADJ
ftr-462	837	41	general	general	ADJ
ftr-462	837	42	rule	rule	NOUN
ftr-462	837	43	of	of	ADP
ftr-462	837	44	§	§	PROPN
ftr-462	837	45	865(a	865(a	PROPN
ftr-462	837	46	)	)	PUNCT
ftr-462	837	47	.	.	PUNCT
ftr-462	838	1	mexican	mexican	PROPN
ftr-462	838	2	treaty	treaty	PROPN
ftr-462	838	3	,	,	PUNCT
ftr-462	838	4	art	art	NOUN
ftr-462	838	5	.	.	PUNCT
ftr-462	839	1	24	24	NUM
ftr-462	839	2	,	,	PUNCT
ftr-462	839	3	para	para	NOUN
ftr-462	839	4	.	.	PUNCT
ftr-462	840	1	3	3	X
ftr-462	840	2	.	.	X
ftr-462	840	3	19961	19961	NUM
ftr-462	840	4	florida	florida	PROPN
ftr-462	840	5	tax	tax	NOUN
ftr-462	840	6	review	review	NOUN
ftr-462	840	7	invests	invest	NOUN
ftr-462	840	8	in	in	ADP
ftr-462	840	9	u.s	u.s	PROPN
ftr-462	840	10	.	.	PROPN
ftr-462	840	11	dividend	dividend	NOUN
ftr-462	840	12	-	-	PUNCT
ftr-462	840	13	paying	pay	VERB
ftr-462	840	14	stocks	stock	NOUN
ftr-462	840	15	;	;	PUNCT
ftr-462	840	16	the	the	DET
ftr-462	840	17	entity	entity	NOUN
ftr-462	840	18	is	be	AUX
ftr-462	840	19	classified	classify	VERB
ftr-462	840	20	as	as	ADP
ftr-462	840	21	a	a	DET
ftr-462	840	22	partnership	partnership	NOUN
ftr-462	840	23	for	for	ADP
ftr-462	840	24	u.s	u.s	PROPN
ftr-462	840	25	.	.	PROPN
ftr-462	840	26	tax	tax	NOUN
ftr-462	840	27	purposes	purpose	NOUN
ftr-462	840	28	but	but	CCONJ
ftr-462	840	29	as	as	ADP
ftr-462	840	30	a	a	DET
ftr-462	840	31	corporation	corporation	NOUN
ftr-462	840	32	under	under	ADP
ftr-462	840	33	canadian	canadian	ADJ
ftr-462	840	34	tax	tax	NOUN
ftr-462	840	35	laws	law	NOUN
ftr-462	840	36	.	.	PUNCT
ftr-462	841	1	in	in	ADP
ftr-462	841	2	the	the	DET
ftr-462	841	3	absence	absence	NOUN
ftr-462	841	4	of	of	ADP
ftr-462	841	5	a	a	DET
ftr-462	841	6	treaty	treaty	NOUN
ftr-462	841	7	,	,	PUNCT
ftr-462	841	8	the	the	DET
ftr-462	841	9	u.s	u.s	PROPN
ftr-462	841	10	.	.	PROPN
ftr-462	841	11	would	would	AUX
ftr-462	841	12	impose	impose	VERB
ftr-462	841	13	a	a	DET
ftr-462	841	14	30	30	NUM
ftr-462	841	15	%	%	NOUN
ftr-462	841	16	withholding	withholding	NOUN
ftr-462	841	17	tax	tax	NOUN
ftr-462	841	18	on	on	ADP
ftr-462	841	19	the	the	DET
ftr-462	841	20	dividends	dividend	NOUN
ftr-462	841	21	.	.	PUNCT
ftr-462	842	1	under	under	ADP
ftr-462	842	2	the	the	DET
ftr-462	842	3	canadian	canadian	ADJ
ftr-462	842	4	treaty	treaty	NOUN
ftr-462	842	5	,	,	PUNCT
ftr-462	842	6	however	however	ADV
ftr-462	842	7	,	,	PUNCT
ftr-462	842	8	that	that	DET
ftr-462	842	9	rate	rate	NOUN
ftr-462	842	10	is	be	AUX
ftr-462	842	11	reduced	reduce	VERB
ftr-462	842	12	if	if	SCONJ
ftr-462	842	13	the	the	DET
ftr-462	842	14	dividend	dividend	NOUN
ftr-462	842	15	's	's	PART
ftr-462	842	16	beneficial	beneficial	ADJ
ftr-462	842	17	owner	owner	NOUN
ftr-462	842	18	is	be	AUX
ftr-462	842	19	a	a	DET
ftr-462	842	20	canadian	canadian	ADJ
ftr-462	842	21	resident	resident	NOUN
ftr-462	842	22	.	.	PUNCT
ftr-462	843	1	if	if	SCONJ
ftr-462	843	2	the	the	DET
ftr-462	843	3	u.s	u.s	PROPN
ftr-462	843	4	.	.	PROPN
ftr-462	843	5	withholding	withholding	NOUN
ftr-462	843	6	rate	rate	NOUN
ftr-462	843	7	is	be	AUX
ftr-462	843	8	determined	determine	VERB
ftr-462	843	9	for	for	ADP
ftr-462	843	10	treaty	treaty	NOUN
ftr-462	843	11	purposes	purpose	NOUN
ftr-462	843	12	by	by	ADP
ftr-462	843	13	treating	treat	VERB
ftr-462	843	14	the	the	DET
ftr-462	843	15	dividend	dividend	NOUN
ftr-462	843	16	recipient	recipient	NOUN
ftr-462	843	17	as	as	ADP
ftr-462	843	18	a	a	DET
ftr-462	843	19	partnership	partnership	NOUN
ftr-462	843	20	and	and	CCONJ
ftr-462	843	21	by	by	ADP
ftr-462	843	22	treating	treat	VERB
ftr-462	843	23	the	the	DET
ftr-462	843	24	partnership	partnership	NOUN
ftr-462	843	25	as	as	ADP
ftr-462	843	26	an	an	DET
ftr-462	843	27	aggregate	aggregate	NOUN
ftr-462	843	28	,	,	PUNCT
ftr-462	843	29	the	the	DET
ftr-462	843	30	dividends	dividend	NOUN
ftr-462	843	31	qualify	qualify	VERB
ftr-462	843	32	for	for	ADP
ftr-462	843	33	the	the	DET
ftr-462	843	34	reduced	reduce	VERB
ftr-462	843	35	rate	rate	NOUN
ftr-462	843	36	of	of	ADP
ftr-462	843	37	withholding	withholding	NOUN
ftr-462	843	38	tax	tax	NOUN
ftr-462	843	39	on	on	ADP
ftr-462	843	40	dividends	dividend	NOUN
ftr-462	843	41	under	under	ADP
ftr-462	843	42	the	the	DET
ftr-462	843	43	canadian	canadian	ADJ
ftr-462	843	44	treaty	treaty	NOUN
ftr-462	843	45	because	because	SCONJ
ftr-462	843	46	,	,	PUNCT
ftr-462	843	47	purely	purely	ADV
ftr-462	843	48	from	from	ADP
ftr-462	843	49	the	the	DET
ftr-462	843	50	u.s	u.s	PROPN
ftr-462	843	51	.	.	PROPN
ftr-462	843	52	perspective	perspective	PROPN
ftr-462	843	53	,	,	PUNCT
ftr-462	843	54	the	the	DET
ftr-462	843	55	owners	owner	NOUN
ftr-462	843	56	of	of	ADP
ftr-462	843	57	the	the	DET
ftr-462	843	58	cayman	cayman	PROPN
ftr-462	843	59	entity	entity	NOUN
ftr-462	843	60	reside	reside	VERB
ftr-462	843	61	in	in	ADP
ftr-462	843	62	canada	canada	PROPN
ftr-462	843	63	.	.	PUNCT
ftr-462	844	1	however	however	ADV
ftr-462	844	2	,	,	PUNCT
ftr-462	844	3	because	because	SCONJ
ftr-462	844	4	the	the	DET
ftr-462	844	5	cayman	cayman	NOUN
ftr-462	844	6	entity	entity	NOUN
ftr-462	844	7	is	be	AUX
ftr-462	844	8	classified	classify	VERB
ftr-462	844	9	as	as	ADP
ftr-462	844	10	a	a	DET
ftr-462	844	11	corporation	corporation	NOUN
ftr-462	844	12	for	for	ADP
ftr-462	844	13	canadian	canadian	ADJ
ftr-462	844	14	tax	tax	NOUN
ftr-462	844	15	purposes	purpose	NOUN
ftr-462	844	16	,	,	PUNCT
ftr-462	844	17	the	the	DET
ftr-462	844	18	canadian	canadian	ADJ
ftr-462	844	19	owners	owner	NOUN
ftr-462	844	20	will	will	AUX
ftr-462	844	21	not	not	PART
ftr-462	844	22	currently	currently	ADV
ftr-462	844	23	pay	pay	VERB
ftr-462	844	24	any	any	DET
ftr-462	844	25	canadian	canadian	ADJ
ftr-462	844	26	income	income	NOUN
ftr-462	844	27	tax	tax	NOUN
ftr-462	844	28	,	,	PUNCT
ftr-462	844	29	directly	directly	ADV
ftr-462	844	30	or	or	CCONJ
ftr-462	844	31	indirectly	indirectly	ADV
ftr-462	844	32	,	,	PUNCT
ftr-462	844	33	on	on	ADP
ftr-462	844	34	the	the	DET
ftr-462	844	35	dividend	dividend	NOUN
ftr-462	844	36	unless	unless	SCONJ
ftr-462	844	37	canada	canada	PROPN
ftr-462	844	38	applies	apply	VERB
ftr-462	844	39	rules	rule	VERB
ftr-462	844	40	similar	similar	ADJ
ftr-462	844	41	to	to	ADP
ftr-462	844	42	our	our	PRON
ftr-462	844	43	subpart	subpart	NOUN
ftr-462	844	44	f.	f.	PROPN
ftr-462	844	45	moreover	moreover	ADV
ftr-462	844	46	,	,	PUNCT
ftr-462	844	47	the	the	DET
ftr-462	844	48	cayman	cayman	NOUN
ftr-462	844	49	islands	island	NOUN
ftr-462	844	50	has	have	VERB
ftr-462	844	51	no	no	DET
ftr-462	844	52	income	income	NOUN
ftr-462	844	53	tax	tax	NOUN
ftr-462	844	54	.	.	PUNCT
ftr-462	845	1	"	"	PUNCT
ftr-462	845	2	'	'	PUNCT
ftr-462	845	3	it	it	PRON
ftr-462	845	4	is	be	AUX
ftr-462	845	5	arguably	arguably	ADV
ftr-462	845	6	abusive	abusive	ADJ
ftr-462	845	7	to	to	PART
ftr-462	845	8	exploit	exploit	VERB
ftr-462	845	9	the	the	DET
ftr-462	845	10	divergent	divergent	ADJ
ftr-462	845	11	u.s	u.s	PROPN
ftr-462	845	12	.	.	PROPN
ftr-462	845	13	and	and	CCONJ
ftr-462	845	14	canadian	canadian	ADJ
ftr-462	845	15	classifications	classification	NOUN
ftr-462	845	16	to	to	PART
ftr-462	845	17	obtain	obtain	VERB
ftr-462	845	18	a	a	DET
ftr-462	845	19	reduced	reduced	ADJ
ftr-462	845	20	u.s	u.s	PROPN
ftr-462	845	21	.	.	PROPN
ftr-462	845	22	withholding	withholding	NOUN
ftr-462	845	23	tax	tax	NOUN
ftr-462	845	24	under	under	ADP
ftr-462	845	25	the	the	DET
ftr-462	845	26	u.s.canada	u.s.canada	ADJ
ftr-462	845	27	treaty	treaty	NOUN
ftr-462	845	28	,	,	PUNCT
ftr-462	845	29	even	even	ADV
ftr-462	845	30	though	though	SCONJ
ftr-462	845	31	the	the	DET
ftr-462	845	32	dividend	dividend	NOUN
ftr-462	845	33	income	income	NOUN
ftr-462	845	34	may	may	AUX
ftr-462	845	35	ultimately	ultimately	ADV
ftr-462	845	36	be	be	AUX
ftr-462	845	37	taxed	tax	VERB
ftr-462	845	38	in	in	ADP
ftr-462	845	39	canada	canada	PROPN
ftr-462	845	40	.	.	PUNCT
ftr-462	846	1	the	the	DET
ftr-462	846	2	argument	argument	NOUN
ftr-462	846	3	is	be	AUX
ftr-462	846	4	that	that	SCONJ
ftr-462	846	5	the	the	DET
ftr-462	846	6	fundamental	fundamental	ADJ
ftr-462	846	7	purpose	purpose	NOUN
ftr-462	846	8	of	of	ADP
ftr-462	846	9	the	the	DET
ftr-462	846	10	treaty	treaty	NOUN
ftr-462	846	11	is	be	AUX
ftr-462	846	12	to	to	PART
ftr-462	846	13	avoid	avoid	VERB
ftr-462	846	14	double	double	ADJ
ftr-462	846	15	taxation	taxation	NOUN
ftr-462	846	16	of	of	ADP
ftr-462	846	17	income	income	NOUN
ftr-462	846	18	and	and	CCONJ
ftr-462	846	19	that	that	SCONJ
ftr-462	846	20	the	the	DET
ftr-462	846	21	source	source	NOUN
ftr-462	846	22	country	country	NOUN
ftr-462	846	23	treaty	treaty	NOUN
ftr-462	846	24	benefit	benefit	NOUN
ftr-462	846	25	thus	thus	ADV
ftr-462	846	26	is	be	AUX
ftr-462	846	27	at	at	ADV
ftr-462	846	28	least	least	ADJ
ftr-462	846	29	implicitly	implicitly	ADV
ftr-462	846	30	conditioned	condition	VERB
ftr-462	846	31	on	on	ADP
ftr-462	846	32	the	the	DET
ftr-462	846	33	income	income	NOUN
ftr-462	846	34	being	be	AUX
ftr-462	846	35	taxed	tax	VERB
ftr-462	846	36	in	in	ADP
ftr-462	846	37	the	the	DET
ftr-462	846	38	residence	residence	NOUN
ftr-462	846	39	country	country	NOUN
ftr-462	846	40	.	.	PUNCT
ftr-462	847	1	it	it	PRON
ftr-462	847	2	is	be	AUX
ftr-462	847	3	beyond	beyond	ADP
ftr-462	847	4	doubt	doubt	NOUN
ftr-462	847	5	that	that	SCONJ
ftr-462	847	6	the	the	DET
ftr-462	847	7	implicit	implicit	ADJ
ftr-462	847	8	premise	premise	NOUN
ftr-462	847	9	of	of	ADP
ftr-462	847	10	the	the	DET
ftr-462	847	11	reduced	reduce	VERB
ftr-462	847	12	withholding	withholding	NOUN
ftr-462	847	13	tax	tax	NOUN
ftr-462	847	14	rate	rate	NOUN
ftr-462	847	15	is	be	AUX
ftr-462	847	16	the	the	DET
ftr-462	847	17	imposition	imposition	NOUN
ftr-462	847	18	of	of	ADP
ftr-462	847	19	a	a	DET
ftr-462	847	20	significant	significant	ADJ
ftr-462	847	21	income	income	NOUN
ftr-462	847	22	tax	tax	NOUN
ftr-462	847	23	in	in	ADP
ftr-462	847	24	the	the	DET
ftr-462	847	25	country	country	NOUN
ftr-462	847	26	of	of	ADP
ftr-462	847	27	residence.11	residence.11	PROPN
ftr-462	847	28	therefore	therefore	ADV
ftr-462	847	29	,	,	PUNCT
ftr-462	847	30	the	the	DET
ftr-462	847	31	only	only	ADJ
ftr-462	847	32	question	question	NOUN
ftr-462	847	33	is	be	AUX
ftr-462	847	34	whether	whether	SCONJ
ftr-462	847	35	this	this	DET
ftr-462	847	36	premise	premise	NOUN
ftr-462	847	37	is	be	AUX
ftr-462	847	38	entitled	entitle	VERB
ftr-462	847	39	to	to	ADP
ftr-462	847	40	recognition	recognition	NOUN
ftr-462	847	41	in	in	ADP
ftr-462	847	42	the	the	DET
ftr-462	847	43	absence	absence	NOUN
ftr-462	847	44	of	of	ADP
ftr-462	847	45	more	more	ADV
ftr-462	847	46	explicit	explicit	ADJ
ftr-462	847	47	articulation	articulation	NOUN
ftr-462	847	48	in	in	ADP
ftr-462	847	49	the	the	DET
ftr-462	847	50	treaty	treaty	NOUN
ftr-462	847	51	or	or	CCONJ
ftr-462	847	52	otherwise	otherwise	ADV
ftr-462	847	53	under	under	ADP
ftr-462	847	54	u.s	u.s	PROPN
ftr-462	847	55	.	.	PROPN
ftr-462	847	56	law	law	NOUN
ftr-462	847	57	.	.	PUNCT
ftr-462	847	58	"	"	PUNCT
ftr-462	848	1	2	2	NUM
ftr-462	848	2	on	on	ADP
ftr-462	848	3	the	the	DET
ftr-462	848	4	one	one	NUM
ftr-462	848	5	hand	hand	NOUN
ftr-462	848	6	,	,	PUNCT
ftr-462	848	7	since	since	SCONJ
ftr-462	848	8	the	the	DET
ftr-462	848	9	united	united	PROPN
ftr-462	848	10	states	states	PROPN
ftr-462	848	11	does	do	AUX
ftr-462	848	12	not	not	PART
ftr-462	848	13	expressly	expressly	ADV
ftr-462	848	14	condition	condition	VERB
ftr-462	848	15	treaty	treaty	NOUN
ftr-462	848	16	benefits	benefit	NOUN
ftr-462	848	17	on	on	ADP
ftr-462	848	18	significant	significant	ADJ
ftr-462	848	19	income	income	NOUN
ftr-462	848	20	taxation	taxation	NOUN
ftr-462	848	21	by	by	ADP
ftr-462	848	22	the	the	DET
ftr-462	848	23	foreign	foreign	PROPN
ftr-462	848	24	treaty	treaty	NOUN
ftr-462	848	25	partner	partner	NOUN
ftr-462	848	26	,	,	PUNCT
ftr-462	848	27	taxpayers	taxpayer	NOUN
ftr-462	848	28	appear	appear	VERB
ftr-462	848	29	to	to	PART
ftr-462	848	30	be	be	AUX
ftr-462	848	31	within	within	ADP
ftr-462	848	32	their	their	PRON
ftr-462	848	33	rights	right	NOUN
ftr-462	848	34	in	in	ADP
ftr-462	848	35	objecting	object	VERB
ftr-462	848	36	to	to	ADP
ftr-462	848	37	a	a	DET
ftr-462	848	38	denial	denial	NOUN
ftr-462	848	39	of	of	ADP
ftr-462	848	40	these	these	DET
ftr-462	848	41	benefits	benefit	NOUN
ftr-462	848	42	.	.	PUNCT
ftr-462	848	43	"	"	PUNCT
ftr-462	849	1	3	3	NUM
ftr-462	849	2	for	for	ADP
ftr-462	849	3	example	example	NOUN
ftr-462	849	4	,	,	PUNCT
ftr-462	849	5	if	if	SCONJ
ftr-462	849	6	canada	canada	PROPN
ftr-462	849	7	unilaterally	unilaterally	ADV
ftr-462	849	8	reduced	reduce	VERB
ftr-462	849	9	its	its	PRON
ftr-462	849	10	income	income	NOUN
ftr-462	849	11	tax	tax	NOUN
ftr-462	849	12	rate	rate	NOUN
ftr-462	849	13	to	to	ADP
ftr-462	849	14	5	5	NUM
ftr-462	849	15	%	%	NOUN
ftr-462	849	16	,	,	PUNCT
ftr-462	849	17	the	the	DET
ftr-462	849	18	united	united	PROPN
ftr-462	849	19	states	states	PROPN
ftr-462	849	20	could	could	AUX
ftr-462	849	21	not	not	PART
ftr-462	849	22	legitimately	legitimately	ADV
ftr-462	849	23	respond	respond	VERB
ftr-462	849	24	by	by	ADP
ftr-462	849	25	denying	deny	VERB
ftr-462	849	26	treaty	treaty	NOUN
ftr-462	849	27	110	110	NUM
ftr-462	849	28	.	.	PUNCT
ftr-462	850	1	see	see	VERB
ftr-462	850	2	howard	howard	PROPN
ftr-462	850	3	d.	d.	PROPN
ftr-462	850	4	rosen	rosen	PROPN
ftr-462	850	5	,	,	PUNCT
ftr-462	850	6	asset	asset	NOUN
ftr-462	850	7	protection	protection	NOUN
ftr-462	850	8	planning	planning	NOUN
ftr-462	850	9	,	,	PUNCT
ftr-462	850	10	810	810	NUM
ftr-462	850	11	tax	tax	NOUN
ftr-462	850	12	mgmt	mgmt	NOUN
ftr-462	850	13	.	.	PUNCT
ftr-462	851	1	(	(	PUNCT
ftr-462	851	2	bna	bna	PROPN
ftr-462	851	3	)	)	PUNCT
ftr-462	851	4	a31	a31	NOUN
ftr-462	851	5	.	.	PUNCT
ftr-462	852	1	i	i	PRON
ftr-462	852	2	11	11	NUM
ftr-462	852	3	.	.	PUNCT
ftr-462	853	1	it	it	PRON
ftr-462	853	2	is	be	AUX
ftr-462	853	3	a	a	DET
ftr-462	853	4	longstanding	longstanding	ADJ
ftr-462	853	5	policy	policy	NOUN
ftr-462	853	6	of	of	ADP
ftr-462	853	7	the	the	DET
ftr-462	853	8	treasury	treasury	NOUN
ftr-462	853	9	not	not	PART
ftr-462	853	10	to	to	PART
ftr-462	853	11	negotiate	negotiate	VERB
ftr-462	853	12	treaties	treaty	NOUN
ftr-462	853	13	with	with	ADP
ftr-462	853	14	tax	tax	NOUN
ftr-462	853	15	havens	haven	NOUN
ftr-462	853	16	.	.	PUNCT
ftr-462	854	1	moreover	moreover	ADV
ftr-462	854	2	,	,	PUNCT
ftr-462	854	3	in	in	ADP
ftr-462	854	4	many	many	ADJ
ftr-462	854	5	treaties	treaty	NOUN
ftr-462	854	6	,	,	PUNCT
ftr-462	854	7	a	a	DET
ftr-462	854	8	partnership	partnership	NOUN
ftr-462	854	9	is	be	AUX
ftr-462	854	10	a	a	DET
ftr-462	854	11	"	"	PUNCT
ftr-462	854	12	resident	resident	NOUN
ftr-462	854	13	"	"	PUNCT
ftr-462	854	14	of	of	ADP
ftr-462	854	15	a	a	DET
ftr-462	854	16	country	country	NOUN
ftr-462	854	17	(	(	PUNCT
ftr-462	854	18	i.e.	i.e.	X
ftr-462	854	19	,	,	PUNCT
ftr-462	854	20	a	a	DET
ftr-462	854	21	person	person	NOUN
ftr-462	854	22	entitled	entitle	VERB
ftr-462	854	23	to	to	ADP
ftr-462	854	24	treaty	treaty	NOUN
ftr-462	854	25	benefits	benefit	NOUN
ftr-462	854	26	)	)	PUNCT
ftr-462	854	27	only	only	ADV
ftr-462	854	28	if	if	SCONJ
ftr-462	854	29	its	its	PRON
ftr-462	854	30	income	income	NOUN
ftr-462	854	31	is	be	AUX
ftr-462	854	32	taxed	tax	VERB
ftr-462	854	33	in	in	ADP
ftr-462	854	34	that	that	DET
ftr-462	854	35	country	country	NOUN
ftr-462	854	36	on	on	ADP
ftr-462	854	37	a	a	DET
ftr-462	854	38	residence	residence	NOUN
ftr-462	854	39	basis	basis	NOUN
ftr-462	854	40	,	,	PUNCT
ftr-462	854	41	either	either	CCONJ
ftr-462	854	42	in	in	ADP
ftr-462	854	43	its	its	PRON
ftr-462	854	44	hands	hand	NOUN
ftr-462	854	45	or	or	CCONJ
ftr-462	854	46	in	in	ADP
ftr-462	854	47	the	the	DET
ftr-462	854	48	hands	hand	NOUN
ftr-462	854	49	of	of	ADP
ftr-462	854	50	its	its	PRON
ftr-462	854	51	partners	partner	NOUN
ftr-462	854	52	.	.	PUNCT
ftr-462	855	1	see	see	VERB
ftr-462	855	2	,	,	PUNCT
ftr-462	855	3	e.g.	e.g.	ADV
ftr-462	855	4	,	,	PUNCT
ftr-462	855	5	convention	convention	NOUN
ftr-462	855	6	between	between	ADP
ftr-462	855	7	the	the	DET
ftr-462	855	8	government	government	NOUN
ftr-462	855	9	of	of	ADP
ftr-462	855	10	the	the	DET
ftr-462	855	11	united	united	PROPN
ftr-462	855	12	states	states	PROPN
ftr-462	855	13	of	of	ADP
ftr-462	855	14	america	america	PROPN
ftr-462	855	15	and	and	CCONJ
ftr-462	855	16	the	the	DET
ftr-462	855	17	government	government	NOUN
ftr-462	855	18	of	of	ADP
ftr-462	855	19	the	the	DET
ftr-462	855	20	french	french	ADJ
ftr-462	855	21	republic	republic	NOUN
ftr-462	855	22	for	for	ADP
ftr-462	855	23	the	the	DET
ftr-462	855	24	avoidance	avoidance	NOUN
ftr-462	855	25	of	of	ADP
ftr-462	855	26	double	double	ADJ
ftr-462	855	27	taxation	taxation	NOUN
ftr-462	855	28	and	and	CCONJ
ftr-462	855	29	the	the	DET
ftr-462	855	30	prevention	prevention	NOUN
ftr-462	855	31	of	of	ADP
ftr-462	855	32	fiscal	fiscal	ADJ
ftr-462	855	33	evasion	evasion	NOUN
ftr-462	855	34	with	with	ADP
ftr-462	855	35	respect	respect	NOUN
ftr-462	855	36	to	to	ADP
ftr-462	855	37	taxes	taxis	NOUN
ftr-462	855	38	on	on	ADP
ftr-462	855	39	income	income	NOUN
ftr-462	855	40	and	and	CCONJ
ftr-462	855	41	capital	capital	NOUN
ftr-462	855	42	,	,	PUNCT
ftr-462	855	43	aug	aug	PROPN
ftr-462	855	44	.	.	PROPN
ftr-462	855	45	31	31	NUM
ftr-462	855	46	,	,	PUNCT
ftr-462	855	47	1994	1994	NUM
ftr-462	855	48	,	,	PUNCT
ftr-462	855	49	art	art	NOUN
ftr-462	855	50	.	.	PUNCT
ftr-462	856	1	4	4	NUM
ftr-462	856	2	,	,	PUNCT
ftr-462	856	3	para	para	NOUN
ftr-462	856	4	.	.	PUNCT
ftr-462	857	1	2(b)(iv	2(b)(iv	NUM
ftr-462	857	2	)	)	PUNCT
ftr-462	857	3	.	.	PUNCT
ftr-462	858	1	112	112	NUM
ftr-462	858	2	.	.	PUNCT
ftr-462	859	1	the	the	DET
ftr-462	859	2	"	"	PUNCT
ftr-462	859	3	beneficial	beneficial	ADJ
ftr-462	859	4	ownership	ownership	NOUN
ftr-462	859	5	"	"	PUNCT
ftr-462	859	6	concept	concept	NOUN
ftr-462	859	7	in	in	ADP
ftr-462	859	8	many	many	ADJ
ftr-462	859	9	u.s	u.s	PROPN
ftr-462	859	10	.	.	PROPN
ftr-462	859	11	treaties	treaty	NOUN
ftr-462	859	12	may	may	AUX
ftr-462	859	13	constitute	constitute	VERB
ftr-462	859	14	such	such	DET
ftr-462	859	15	an	an	DET
ftr-462	859	16	explicit	explicit	ADJ
ftr-462	859	17	articulation	articulation	NOUN
ftr-462	859	18	.	.	PUNCT
ftr-462	860	1	113	113	NUM
ftr-462	860	2	.	.	PUNCT
ftr-462	861	1	for	for	ADP
ftr-462	861	2	a	a	DET
ftr-462	861	3	thoughtful	thoughtful	ADJ
ftr-462	861	4	discussion	discussion	NOUN
ftr-462	861	5	of	of	ADP
ftr-462	861	6	the	the	DET
ftr-462	861	7	legitimacy	legitimacy	NOUN
ftr-462	861	8	of	of	ADP
ftr-462	861	9	a	a	DET
ftr-462	861	10	court	court	NOUN
ftr-462	861	11	sustaining	sustain	VERB
ftr-462	861	12	such	such	DET
ftr-462	861	13	a	a	DET
ftr-462	861	14	denial	denial	NOUN
ftr-462	861	15	of	of	ADP
ftr-462	861	16	treaty	treaty	NOUN
ftr-462	861	17	benefits	benefit	NOUN
ftr-462	861	18	,	,	PUNCT
ftr-462	861	19	see	see	VERB
ftr-462	861	20	robert	robert	PROPN
ftr-462	861	21	smith	smith	PROPN
ftr-462	861	22	,	,	PUNCT
ftr-462	861	23	tax	tax	NOUN
ftr-462	861	24	treaty	treaty	NOUN
ftr-462	861	25	interpretation	interpretation	NOUN
ftr-462	861	26	by	by	ADP
ftr-462	861	27	the	the	DET
ftr-462	861	28	judiciary	judiciary	NOUN
ftr-462	861	29	:	:	PUNCT
ftr-462	861	30	the	the	DET
ftr-462	861	31	claims	claim	NOUN
ftr-462	861	32	of	of	ADP
ftr-462	861	33	legitimacy	legitimacy	NOUN
ftr-462	861	34	(	(	PUNCT
ftr-462	861	35	oct	oct	PROPN
ftr-462	861	36	.	.	PROPN
ftr-462	861	37	2	2	NUM
ftr-462	861	38	,	,	PUNCT
ftr-462	861	39	1995	1995	NUM
ftr-462	861	40	)	)	PUNCT
ftr-462	861	41	(	(	PUNCT
ftr-462	861	42	unpublished	unpublished	ADJ
ftr-462	861	43	manuscript	manuscript	NOUN
ftr-462	861	44	on	on	ADP
ftr-462	861	45	file	file	NOUN
ftr-462	861	46	with	with	ADP
ftr-462	861	47	the	the	DET
ftr-462	861	48	florida	florida	PROPN
ftr-462	861	49	tax	tax	PROPN
ftr-462	861	50	review	review	PROPN
ftr-462	861	51	)	)	PUNCT
ftr-462	861	52	.	.	PUNCT
ftr-462	862	1	[	[	X
ftr-462	862	2	vol	vol	NOUN
ftr-462	862	3	3:4	3:4	NUM
ftr-462	862	4	foreign	foreign	ADJ
ftr-462	862	5	law	law	NOUN
ftr-462	862	6	in	in	ADP
ftr-462	862	7	u.s	u.s	PROPN
ftr-462	862	8	.	.	PROPN
ftr-462	862	9	international	international	PROPN
ftr-462	862	10	taxation	taxation	NOUN
ftr-462	862	11	benefits	benefit	NOUN
ftr-462	862	12	to	to	PART
ftr-462	862	13	bona	bona	VERB
ftr-462	862	14	fide	fide	VERB
ftr-462	862	15	canadian	canadian	ADJ
ftr-462	862	16	residents	resident	NOUN
ftr-462	862	17	.	.	PUNCT
ftr-462	863	1	however	however	ADV
ftr-462	863	2	,	,	PUNCT
ftr-462	863	3	in	in	ADP
ftr-462	863	4	the	the	DET
ftr-462	863	5	latter	latter	ADJ
ftr-462	863	6	case	case	NOUN
ftr-462	863	7	,	,	PUNCT
ftr-462	863	8	the	the	DET
ftr-462	863	9	united	united	PROPN
ftr-462	863	10	states	states	PROPN
ftr-462	863	11	might	might	AUX
ftr-462	863	12	exercise	exercise	VERB
ftr-462	863	13	its	its	PRON
ftr-462	863	14	rights	right	NOUN
ftr-462	863	15	to	to	PART
ftr-462	863	16	renegotiate	renegotiate	VERB
ftr-462	863	17	or	or	CCONJ
ftr-462	863	18	terminate	terminate	VERB
ftr-462	863	19	the	the	DET
ftr-462	863	20	treaty	treaty	NOUN
ftr-462	863	21	on	on	ADP
ftr-462	863	22	the	the	DET
ftr-462	863	23	ground	ground	NOUN
ftr-462	863	24	that	that	SCONJ
ftr-462	863	25	there	there	PRON
ftr-462	863	26	is	be	VERB
ftr-462	863	27	no	no	DET
ftr-462	863	28	significant	significant	ADJ
ftr-462	863	29	double	double	ADJ
ftr-462	863	30	taxation	taxation	NOUN
ftr-462	863	31	justifying	justify	VERB
ftr-462	863	32	a	a	DET
ftr-462	863	33	double	double	ADJ
ftr-462	863	34	tax	tax	NOUN
ftr-462	863	35	treaty	treaty	NOUN
ftr-462	863	36	between	between	ADP
ftr-462	863	37	the	the	DET
ftr-462	863	38	united	united	PROPN
ftr-462	863	39	states	states	PROPN
ftr-462	863	40	and	and	CCONJ
ftr-462	863	41	canada	canada	PROPN
ftr-462	863	42	,	,	PUNCT
ftr-462	863	43	even	even	ADV
ftr-462	863	44	though	though	SCONJ
ftr-462	863	45	it	it	PRON
ftr-462	863	46	could	could	AUX
ftr-462	863	47	not	not	PART
ftr-462	863	48	address	address	VERB
ftr-462	863	49	this	this	DET
ftr-462	863	50	issue	issue	NOUN
ftr-462	863	51	by	by	ADP
ftr-462	863	52	selectively	selectively	ADV
ftr-462	863	53	denying	deny	VERB
ftr-462	863	54	treaty	treaty	NOUN
ftr-462	863	55	benefits	benefit	NOUN
ftr-462	863	56	.	.	PUNCT
ftr-462	863	57	'	'	PUNCT
ftr-462	864	1	as	as	SCONJ
ftr-462	864	2	indicated	indicate	VERB
ftr-462	864	3	above	above	ADV
ftr-462	864	4	,	,	PUNCT
ftr-462	864	5	some	some	PRON
ftr-462	864	6	have	have	AUX
ftr-462	864	7	suggested	suggest	VERB
ftr-462	864	8	that	that	SCONJ
ftr-462	864	9	a	a	DET
ftr-462	864	10	transaction	transaction	NOUN
ftr-462	864	11	like	like	ADP
ftr-462	864	12	the	the	DET
ftr-462	864	13	"	"	PUNCT
ftr-462	864	14	cayman	cayman	NOUN
ftr-462	864	15	sandwich	sandwich	NOUN
ftr-462	864	16	"	"	PUNCT
ftr-462	864	17	described	describe	VERB
ftr-462	864	18	above	above	ADV
ftr-462	864	19	is	be	AUX
ftr-462	864	20	not	not	PART
ftr-462	864	21	a	a	DET
ftr-462	864	22	matter	matter	NOUN
ftr-462	864	23	of	of	ADP
ftr-462	864	24	legitimate	legitimate	ADJ
ftr-462	864	25	concern	concern	NOUN
ftr-462	864	26	for	for	ADP
ftr-462	864	27	the	the	DET
ftr-462	864	28	united	united	PROPN
ftr-462	864	29	states	states	PROPN
ftr-462	864	30	.	.	PUNCT
ftr-462	864	31	"	"	PUNCT
ftr-462	865	1	5	5	NUM
ftr-462	865	2	rather	rather	ADV
ftr-462	865	3	,	,	PUNCT
ftr-462	865	4	they	they	PRON
ftr-462	865	5	suggest	suggest	VERB
ftr-462	865	6	,	,	PUNCT
ftr-462	865	7	any	any	DET
ftr-462	865	8	abuse	abuse	NOUN
ftr-462	865	9	is	be	AUX
ftr-462	865	10	of	of	ADP
ftr-462	865	11	canadian	canadian	ADJ
ftr-462	865	12	law	law	NOUN
ftr-462	865	13	,	,	PUNCT
ftr-462	865	14	which	which	PRON
ftr-462	865	15	could	could	AUX
ftr-462	865	16	,	,	PUNCT
ftr-462	865	17	after	after	ADV
ftr-462	865	18	all	all	ADV
ftr-462	865	19	,	,	PUNCT
ftr-462	865	20	require	require	VERB
ftr-462	865	21	that	that	SCONJ
ftr-462	865	22	the	the	DET
ftr-462	865	23	dividends	dividend	NOUN
ftr-462	865	24	be	be	AUX
ftr-462	865	25	included	include	VERB
ftr-462	865	26	in	in	ADP
ftr-462	865	27	the	the	DET
ftr-462	865	28	income	income	NOUN
ftr-462	865	29	of	of	ADP
ftr-462	865	30	the	the	DET
ftr-462	865	31	canadian	canadian	ADJ
ftr-462	865	32	owners	owner	NOUN
ftr-462	865	33	of	of	ADP
ftr-462	865	34	the	the	DET
ftr-462	865	35	cayman	cayman	NOUN
ftr-462	865	36	entity	entity	NOUN
ftr-462	865	37	.	.	PUNCT
ftr-462	866	1	although	although	SCONJ
ftr-462	866	2	there	there	PRON
ftr-462	866	3	is	be	VERB
ftr-462	866	4	some	some	DET
ftr-462	866	5	force	force	NOUN
ftr-462	866	6	to	to	ADP
ftr-462	866	7	this	this	DET
ftr-462	866	8	position	position	NOUN
ftr-462	866	9	,	,	PUNCT
ftr-462	866	10	it	it	PRON
ftr-462	866	11	is	be	AUX
ftr-462	866	12	difficult	difficult	ADJ
ftr-462	866	13	to	to	PART
ftr-462	866	14	argue	argue	VERB
ftr-462	866	15	that	that	SCONJ
ftr-462	866	16	the	the	DET
ftr-462	866	17	united	united	PROPN
ftr-462	866	18	states	states	PROPN
ftr-462	866	19	may	may	AUX
ftr-462	866	20	not	not	PART
ftr-462	866	21	predicate	predicate	VERB
ftr-462	866	22	treaty	treaty	NOUN
ftr-462	866	23	benefits	benefit	NOUN
ftr-462	866	24	on	on	ADP
ftr-462	866	25	the	the	DET
ftr-462	866	26	imposition	imposition	NOUN
ftr-462	866	27	of	of	ADP
ftr-462	866	28	a	a	DET
ftr-462	866	29	significant	significant	ADJ
ftr-462	866	30	tax	tax	NOUN
ftr-462	866	31	by	by	ADP
ftr-462	866	32	its	its	PRON
ftr-462	866	33	treaty	treaty	NOUN
ftr-462	866	34	partner	partner	NOUN
ftr-462	866	35	.	.	PUNCT
ftr-462	867	1	once	once	SCONJ
ftr-462	867	2	that	that	DET
ftr-462	867	3	legitimacy	legitimacy	NOUN
ftr-462	867	4	is	be	AUX
ftr-462	867	5	established	establish	VERB
ftr-462	867	6	,	,	PUNCT
ftr-462	867	7	the	the	DET
ftr-462	867	8	position	position	NOUN
ftr-462	867	9	that	that	PRON
ftr-462	867	10	the	the	DET
ftr-462	867	11	united	united	PROPN
ftr-462	867	12	states	states	PROPN
ftr-462	867	13	has	have	VERB
ftr-462	867	14	no	no	DET
ftr-462	867	15	legitimate	legitimate	ADJ
ftr-462	867	16	objection	objection	NOUN
ftr-462	867	17	to	to	ADP
ftr-462	867	18	this	this	DET
ftr-462	867	19	transaction	transaction	NOUN
ftr-462	867	20	loses	lose	VERB
ftr-462	867	21	its	its	PRON
ftr-462	867	22	force	force	NOUN
ftr-462	867	23	.	.	PUNCT
ftr-462	868	1	objections	objection	NOUN
ftr-462	868	2	to	to	ADP
ftr-462	868	3	this	this	DET
ftr-462	868	4	transaction	transaction	NOUN
ftr-462	868	5	could	could	AUX
ftr-462	868	6	be	be	AUX
ftr-462	868	7	addressed	address	VERB
ftr-462	868	8	by	by	ADP
ftr-462	868	9	requiring	require	VERB
ftr-462	868	10	the	the	DET
ftr-462	868	11	u.s	u.s	PROPN
ftr-462	868	12	.	.	PROPN
ftr-462	868	13	entity	entity	NOUN
ftr-462	868	14	classification	classification	NOUN
ftr-462	868	15	to	to	PART
ftr-462	868	16	follow	follow	VERB
ftr-462	868	17	the	the	DET
ftr-462	868	18	foreign	foreign	ADJ
ftr-462	868	19	entity	entity	NOUN
ftr-462	868	20	classification	classification	NOUN
ftr-462	868	21	solely	solely	ADV
ftr-462	868	22	for	for	ADP
ftr-462	868	23	determining	determine	VERB
ftr-462	868	24	whether	whether	SCONJ
ftr-462	868	25	treaty	treaty	NOUN
ftr-462	868	26	benefits	benefit	NOUN
ftr-462	868	27	are	be	AUX
ftr-462	868	28	available	available	ADJ
ftr-462	868	29	with	with	ADP
ftr-462	868	30	respect	respect	NOUN
ftr-462	868	31	to	to	ADP
ftr-462	868	32	u.s	u.s	PROPN
ftr-462	868	33	.	.	PROPN
ftr-462	868	34	source	source	NOUN
ftr-462	868	35	income	income	NOUN
ftr-462	868	36	.	.	PUNCT
ftr-462	869	1	however	however	ADV
ftr-462	869	2	,	,	PUNCT
ftr-462	869	3	several	several	ADJ
ftr-462	869	4	issues	issue	NOUN
ftr-462	869	5	would	would	AUX
ftr-462	869	6	have	have	VERB
ftr-462	869	7	to	to	PART
ftr-462	869	8	be	be	AUX
ftr-462	869	9	addressed	address	VERB
ftr-462	869	10	for	for	SCONJ
ftr-462	869	11	this	this	DET
ftr-462	869	12	approach	approach	NOUN
ftr-462	869	13	to	to	PART
ftr-462	869	14	be	be	AUX
ftr-462	869	15	applied	apply	VERB
ftr-462	869	16	.	.	PUNCT
ftr-462	870	1	for	for	ADP
ftr-462	870	2	example	example	NOUN
ftr-462	870	3	,	,	PUNCT
ftr-462	870	4	if	if	SCONJ
ftr-462	870	5	the	the	DET
ftr-462	870	6	law	law	NOUN
ftr-462	870	7	of	of	ADP
ftr-462	870	8	canada	canada	PROPN
ftr-462	870	9	were	be	AUX
ftr-462	870	10	applied	apply	VERB
ftr-462	870	11	to	to	PART
ftr-462	870	12	classify	classify	VERB
ftr-462	870	13	the	the	DET
ftr-462	870	14	entity	entity	NOUN
ftr-462	870	15	as	as	ADP
ftr-462	870	16	a	a	DET
ftr-462	870	17	corporation	corporation	NOUN
ftr-462	870	18	,	,	PUNCT
ftr-462	870	19	no	no	DET
ftr-462	870	20	treaty	treaty	NOUN
ftr-462	870	21	benefits	benefit	NOUN
ftr-462	870	22	would	would	AUX
ftr-462	870	23	be	be	AUX
ftr-462	870	24	available	available	ADJ
ftr-462	870	25	because	because	SCONJ
ftr-462	870	26	the	the	DET
ftr-462	870	27	income	income	NOUN
ftr-462	870	28	would	would	AUX
ftr-462	870	29	not	not	PART
ftr-462	870	30	be	be	AUX
ftr-462	870	31	considered	consider	VERB
ftr-462	870	32	beneficially	beneficially	ADV
ftr-462	870	33	owned	own	VERB
ftr-462	870	34	by	by	ADP
ftr-462	870	35	a	a	DET
ftr-462	870	36	canadian	canadian	ADJ
ftr-462	870	37	resident	resident	NOUN
ftr-462	870	38	.	.	PUNCT
ftr-462	871	1	however	however	ADV
ftr-462	871	2	,	,	PUNCT
ftr-462	871	3	if	if	SCONJ
ftr-462	871	4	the	the	DET
ftr-462	871	5	entity	entity	NOUN
ftr-462	871	6	were	be	AUX
ftr-462	871	7	organized	organize	VERB
ftr-462	871	8	in	in	ADP
ftr-462	871	9	one	one	NUM
ftr-462	871	10	treaty	treaty	NOUN
ftr-462	871	11	jurisdiction	jurisdiction	NOUN
ftr-462	871	12	that	that	PRON
ftr-462	871	13	classified	classify	VERB
ftr-462	871	14	it	it	PRON
ftr-462	871	15	as	as	ADP
ftr-462	871	16	a	a	DET
ftr-462	871	17	corporation	corporation	NOUN
ftr-462	871	18	and	and	CCONJ
ftr-462	871	19	its	its	PRON
ftr-462	871	20	owners	owner	NOUN
ftr-462	871	21	resided	reside	VERB
ftr-462	871	22	in	in	ADP
ftr-462	871	23	another	another	DET
ftr-462	871	24	treaty	treaty	NOUN
ftr-462	871	25	jurisdiction	jurisdiction	NOUN
ftr-462	871	26	that	that	PRON
ftr-462	871	27	classified	classify	VERB
ftr-462	871	28	the	the	DET
ftr-462	871	29	entity	entity	NOUN
ftr-462	871	30	as	as	ADP
ftr-462	871	31	a	a	DET
ftr-462	871	32	partnership	partnership	NOUN
ftr-462	871	33	,	,	PUNCT
ftr-462	871	34	it	it	PRON
ftr-462	871	35	would	would	AUX
ftr-462	871	36	be	be	AUX
ftr-462	871	37	unclear	unclear	ADJ
ftr-462	871	38	which	which	DET
ftr-462	871	39	treaty	treaty	NOUN
ftr-462	871	40	would	would	AUX
ftr-462	871	41	apply	apply	VERB
ftr-462	871	42	.	.	PUNCT
ftr-462	872	1	moreover	moreover	ADV
ftr-462	872	2	,	,	PUNCT
ftr-462	872	3	difficult	difficult	ADJ
ftr-462	872	4	issues	issue	NOUN
ftr-462	872	5	would	would	AUX
ftr-462	872	6	arise	arise	VERB
ftr-462	872	7	concerning	concern	VERB
ftr-462	872	8	the	the	DET
ftr-462	872	9	interaction	interaction	NOUN
ftr-462	872	10	of	of	ADP
ftr-462	872	11	these	these	DET
ftr-462	872	12	treaty	treaty	NOUN
ftr-462	872	13	withholding	withholding	NOUN
ftr-462	872	14	rules	rule	NOUN
ftr-462	872	15	with	with	ADP
ftr-462	872	16	the	the	DET
ftr-462	872	17	rules	rule	NOUN
ftr-462	872	18	imposing	impose	VERB
ftr-462	872	19	substantive	substantive	ADJ
ftr-462	872	20	liability	liability	NOUN
ftr-462	872	21	for	for	ADP
ftr-462	872	22	u.s	u.s	PROPN
ftr-462	872	23	.	.	PROPN
ftr-462	872	24	tax	tax	NOUN
ftr-462	872	25	on	on	ADP
ftr-462	872	26	u.s	u.s	PROPN
ftr-462	872	27	.	.	PROPN
ftr-462	872	28	source	source	NOUN
ftr-462	872	29	fixed	fix	VERB
ftr-462	872	30	or	or	CCONJ
ftr-462	872	31	determinable	determinable	VERB
ftr-462	872	32	periodic	periodic	ADJ
ftr-462	872	33	income	income	NOUN
ftr-462	872	34	.	.	PUNCT
ftr-462	872	35	!	!	PUNCT
ftr-462	873	1	6	6	NUM
ftr-462	873	2	would	would	AUX
ftr-462	873	3	the	the	DET
ftr-462	873	4	u.s	u.s	PROPN
ftr-462	873	5	.	.	PROPN
ftr-462	873	6	classification	classification	NOUN
ftr-462	873	7	rules	rule	NOUN
ftr-462	873	8	continue	continue	VERB
ftr-462	873	9	to	to	PART
ftr-462	873	10	apply	apply	VERB
ftr-462	873	11	for	for	ADP
ftr-462	873	12	purposes	purpose	NOUN
ftr-462	873	13	of	of	ADP
ftr-462	873	14	determining	determine	VERB
ftr-462	873	15	substantive	substantive	ADJ
ftr-462	873	16	tax	tax	NOUN
ftr-462	873	17	liability	liability	NOUN
ftr-462	873	18	?	?	PUNCT
ftr-462	874	1	if	if	SCONJ
ftr-462	874	2	foreign	foreign	ADJ
ftr-462	874	3	law	law	NOUN
ftr-462	874	4	were	be	AUX
ftr-462	874	5	used	use	VERB
ftr-462	874	6	to	to	PART
ftr-462	874	7	classify	classify	VERB
ftr-462	874	8	an	an	DET
ftr-462	874	9	entity	entity	NOUN
ftr-462	874	10	for	for	ADP
ftr-462	874	11	u.s	u.s	PROPN
ftr-462	874	12	.	.	PROPN
ftr-462	874	13	tax	tax	NOUN
ftr-462	874	14	purposes	purpose	NOUN
ftr-462	874	15	,	,	PUNCT
ftr-462	874	16	it	it	PRON
ftr-462	874	17	would	would	AUX
ftr-462	874	18	be	be	AUX
ftr-462	874	19	used	use	VERB
ftr-462	874	20	as	as	ADP
ftr-462	874	21	a	a	DET
ftr-462	874	22	prescriptive	prescriptive	ADJ
ftr-462	874	23	rule	rule	NOUN
ftr-462	874	24	of	of	ADP
ftr-462	874	25	decision	decision	NOUN
ftr-462	874	26	.	.	PUNCT
ftr-462	875	1	that	that	PRON
ftr-462	875	2	is	be	AUX
ftr-462	875	3	,	,	PUNCT
ftr-462	875	4	the	the	DET
ftr-462	875	5	terms	term	NOUN
ftr-462	875	6	114	114	NUM
ftr-462	875	7	.	.	PUNCT
ftr-462	876	1	for	for	ADP
ftr-462	876	2	example	example	NOUN
ftr-462	876	3	,	,	PUNCT
ftr-462	876	4	on	on	ADP
ftr-462	876	5	november	november	PROPN
ftr-462	876	6	16	16	NUM
ftr-462	876	7	,	,	PUNCT
ftr-462	876	8	1995	1995	NUM
ftr-462	876	9	,	,	PUNCT
ftr-462	876	10	the	the	DET
ftr-462	876	11	united	united	PROPN
ftr-462	876	12	states	states	PROPN
ftr-462	876	13	announced	announce	VERB
ftr-462	876	14	the	the	DET
ftr-462	876	15	termination	termination	NOUN
ftr-462	876	16	of	of	ADP
ftr-462	876	17	its	its	PRON
ftr-462	876	18	treaty	treaty	NOUN
ftr-462	876	19	with	with	ADP
ftr-462	876	20	malta	malta	PROPN
ftr-462	876	21	.	.	PUNCT
ftr-462	877	1	see	see	VERB
ftr-462	877	2	john	john	PROPN
ftr-462	877	3	iekel	iekel	PROPN
ftr-462	877	4	,	,	PUNCT
ftr-462	877	5	u.s.-malta	u.s.-malta	NOUN
ftr-462	877	6	tax	tax	NOUN
ftr-462	877	7	treaty	treaty	NOUN
ftr-462	877	8	terminated	terminate	VERB
ftr-462	877	9	:	:	PUNCT
ftr-462	877	10	u.s	u.s	PROPN
ftr-462	877	11	.	.	PROPN
ftr-462	877	12	,	,	PUNCT
ftr-462	877	13	swiss	swiss	ADJ
ftr-462	877	14	officials	official	NOUN
ftr-462	877	15	to	to	PART
ftr-462	877	16	resume	resume	VERB
ftr-462	877	17	treaty	treaty	NOUN
ftr-462	877	18	talks	talk	NOUN
ftr-462	877	19	,	,	PUNCT
ftr-462	877	20	11	11	NUM
ftr-462	877	21	tax	tax	NOUN
ftr-462	877	22	notes	note	NOUN
ftr-462	877	23	int'l	int'l	ADP
ftr-462	877	24	1426	1426	NUM
ftr-462	877	25	(	(	PUNCT
ftr-462	877	26	nov	nov	PROPN
ftr-462	877	27	.	.	PROPN
ftr-462	877	28	27	27	NUM
ftr-462	877	29	,	,	PUNCT
ftr-462	877	30	1995	1995	NUM
ftr-462	877	31	)	)	PUNCT
ftr-462	877	32	.	.	PUNCT
ftr-462	878	1	also	also	ADV
ftr-462	878	2	,	,	PUNCT
ftr-462	878	3	the	the	DET
ftr-462	878	4	united	united	PROPN
ftr-462	878	5	states	states	PROPN
ftr-462	878	6	and	and	CCONJ
ftr-462	878	7	the	the	DET
ftr-462	878	8	netherlands	netherlands	PROPN
ftr-462	878	9	recently	recently	ADV
ftr-462	878	10	signed	sign	VERB
ftr-462	878	11	a	a	DET
ftr-462	878	12	protocol	protocol	NOUN
ftr-462	878	13	phasing	phase	VERB
ftr-462	878	14	out	out	ADP
ftr-462	878	15	the	the	DET
ftr-462	878	16	remaining	remain	VERB
ftr-462	878	17	applicable	applicable	ADJ
ftr-462	878	18	provisions	provision	NOUN
ftr-462	878	19	of	of	ADP
ftr-462	878	20	the	the	DET
ftr-462	878	21	netherlands	netherlands	PROPN
ftr-462	878	22	treaty	treaty	NOUN
ftr-462	878	23	as	as	SCONJ
ftr-462	878	24	extended	extend	VERB
ftr-462	878	25	to	to	ADP
ftr-462	878	26	the	the	DET
ftr-462	878	27	netherlands	netherlands	PROPN
ftr-462	878	28	antilles	antilles	PROPN
ftr-462	878	29	.	.	PUNCT
ftr-462	879	1	(	(	PUNCT
ftr-462	879	2	the	the	DET
ftr-462	879	3	phase	phase	NOUN
ftr-462	879	4	-	-	PUNCT
ftr-462	879	5	out	out	NOUN
ftr-462	879	6	continues	continue	VERB
ftr-462	879	7	treaty	treaty	NOUN
ftr-462	879	8	benefits	benefit	NOUN
ftr-462	879	9	for	for	ADP
ftr-462	879	10	eurobonds	eurobond	NOUN
ftr-462	879	11	issued	issue	VERB
ftr-462	879	12	before	before	ADP
ftr-462	879	13	october	october	PROPN
ftr-462	879	14	15	15	NUM
ftr-462	879	15	,	,	PUNCT
ftr-462	879	16	1984	1984	NUM
ftr-462	879	17	.	.	PUNCT
ftr-462	879	18	)	)	PUNCT
ftr-462	880	1	see	see	VERB
ftr-462	880	2	protocol	protocol	NOUN
ftr-462	880	3	between	between	ADP
ftr-462	880	4	the	the	DET
ftr-462	880	5	government	government	NOUN
ftr-462	880	6	of	of	ADP
ftr-462	880	7	the	the	DET
ftr-462	880	8	united	united	PROPN
ftr-462	880	9	states	states	PROPN
ftr-462	880	10	of	of	ADP
ftr-462	880	11	america	america	PROPN
ftr-462	880	12	and	and	CCONJ
ftr-462	880	13	the	the	DET
ftr-462	880	14	government	government	NOUN
ftr-462	880	15	of	of	ADP
ftr-462	880	16	the	the	DET
ftr-462	880	17	kingdom	kingdom	NOUN
ftr-462	880	18	of	of	ADP
ftr-462	880	19	the	the	DET
ftr-462	880	20	netherlands	netherlands	PROPN
ftr-462	880	21	in	in	ADP
ftr-462	880	22	respect	respect	NOUN
ftr-462	880	23	of	of	ADP
ftr-462	880	24	the	the	DET
ftr-462	880	25	netherlands	netherlands	PROPN
ftr-462	880	26	antilles	antille	NOUN
ftr-462	880	27	amending	amend	VERB
ftr-462	880	28	article	article	NOUN
ftr-462	880	29	viii	viii	NOUN
ftr-462	880	30	of	of	ADP
ftr-462	880	31	the	the	DET
ftr-462	880	32	1948	1948	NUM
ftr-462	880	33	convention	convention	NOUN
ftr-462	880	34	with	with	ADP
ftr-462	880	35	respect	respect	NOUN
ftr-462	880	36	to	to	ADP
ftr-462	880	37	taxes	taxis	NOUN
ftr-462	880	38	on	on	ADP
ftr-462	880	39	income	income	NOUN
ftr-462	880	40	and	and	CCONJ
ftr-462	880	41	certain	certain	ADJ
ftr-462	880	42	other	other	ADJ
ftr-462	880	43	taxes	taxis	NOUN
ftr-462	880	44	as	as	ADP
ftr-462	880	45	applicable	applicable	ADJ
ftr-462	880	46	to	to	ADP
ftr-462	880	47	the	the	DET
ftr-462	880	48	netherlands	netherlands	PROPN
ftr-462	880	49	antilles	antilles	PROPN
ftr-462	880	50	,	,	PUNCT
ftr-462	880	51	oct	oct	PROPN
ftr-462	880	52	.	.	PROPN
ftr-462	880	53	10	10	NUM
ftr-462	880	54	,	,	PUNCT
ftr-462	880	55	1995	1995	NUM
ftr-462	880	56	,	,	PUNCT
ftr-462	880	57	art	art	NOUN
ftr-462	880	58	.	.	PUNCT
ftr-462	881	1	1	1	NUM
ftr-462	881	2	.	.	X
ftr-462	881	3	115	115	NUM
ftr-462	881	4	.	.	PUNCT
ftr-462	882	1	see	see	VERB
ftr-462	882	2	supra	supra	PROPN
ftr-462	882	3	note	note	PROPN
ftr-462	882	4	84	84	NUM
ftr-462	882	5	and	and	CCONJ
ftr-462	882	6	accompanying	accompany	VERB
ftr-462	882	7	text	text	NOUN
ftr-462	882	8	.	.	PUNCT
ftr-462	883	1	116	116	NUM
ftr-462	883	2	.	.	PUNCT
ftr-462	884	1	irc	irc	PROPN
ftr-462	884	2	§	§	PROPN
ftr-462	884	3	§	§	PROPN
ftr-462	884	4	871	871	NUM
ftr-462	884	5	,	,	PUNCT
ftr-462	884	6	881	881	NUM
ftr-462	884	7	.	.	NUM
ftr-462	884	8	19961	19961	NUM
ftr-462	884	9	florida	florida	PROPN
ftr-462	884	10	tax	tax	PROPN
ftr-462	884	11	review	review	NOUN
ftr-462	884	12	"	"	PUNCT
ftr-462	884	13	partnership	partnership	NOUN
ftr-462	884	14	"	"	PUNCT
ftr-462	884	15	and	and	CCONJ
ftr-462	884	16	"	"	PUNCT
ftr-462	884	17	corporation	corporation	NOUN
ftr-462	884	18	"	"	PUNCT
ftr-462	884	19	would	would	AUX
ftr-462	884	20	be	be	AUX
ftr-462	884	21	defined	define	VERB
ftr-462	884	22	for	for	ADP
ftr-462	884	23	u.s	u.s	PROPN
ftr-462	884	24	.	.	PROPN
ftr-462	884	25	tax	tax	NOUN
ftr-462	884	26	purposes	purpose	NOUN
ftr-462	884	27	with	with	ADP
ftr-462	884	28	reference	reference	NOUN
ftr-462	884	29	to	to	ADP
ftr-462	884	30	foreign	foreign	ADJ
ftr-462	884	31	entity	entity	NOUN
ftr-462	884	32	classification	classification	NOUN
ftr-462	884	33	rules	rule	NOUN
ftr-462	884	34	.	.	PUNCT
ftr-462	885	1	as	as	SCONJ
ftr-462	885	2	stated	state	VERB
ftr-462	885	3	above	above	ADV
ftr-462	885	4	,	,	PUNCT
ftr-462	885	5	however	however	ADV
ftr-462	885	6	,	,	PUNCT
ftr-462	885	7	a	a	DET
ftr-462	885	8	compelling	compelling	ADJ
ftr-462	885	9	case	case	NOUN
ftr-462	885	10	could	could	AUX
ftr-462	885	11	be	be	AUX
ftr-462	885	12	made	make	VERB
ftr-462	885	13	that	that	SCONJ
ftr-462	885	14	the	the	DET
ftr-462	885	15	at	at	ADV
ftr-462	885	16	least	least	ADJ
ftr-462	885	17	implicit	implicit	ADJ
ftr-462	885	18	condition	condition	NOUN
ftr-462	885	19	of	of	ADP
ftr-462	885	20	residence	residence	NOUN
ftr-462	885	21	country	country	NOUN
ftr-462	885	22	taxation	taxation	NOUN
ftr-462	885	23	for	for	ADP
ftr-462	885	24	treaty	treaty	NOUN
ftr-462	885	25	benefits	benefit	NOUN
ftr-462	885	26	justifies	justify	VERB
ftr-462	885	27	an	an	DET
ftr-462	885	28	interpretive	interpretive	ADJ
ftr-462	885	29	use	use	NOUN
ftr-462	885	30	of	of	ADP
ftr-462	885	31	foreign	foreign	ADJ
ftr-462	885	32	law	law	NOUN
ftr-462	885	33	in	in	ADP
ftr-462	885	34	the	the	DET
ftr-462	885	35	treaty	treaty	NOUN
ftr-462	885	36	context	context	NOUN
ftr-462	885	37	.	.	PUNCT
ftr-462	886	1	foreign	foreign	ADJ
ftr-462	886	2	law	law	NOUN
ftr-462	886	3	could	could	AUX
ftr-462	886	4	,	,	PUNCT
ftr-462	886	5	moreover	moreover	ADV
ftr-462	886	6	,	,	PUNCT
ftr-462	886	7	be	be	AUX
ftr-462	886	8	used	use	VERB
ftr-462	886	9	in	in	ADP
ftr-462	886	10	another	another	DET
ftr-462	886	11	way	way	NOUN
ftr-462	886	12	in	in	ADP
ftr-462	886	13	this	this	DET
ftr-462	886	14	context	context	NOUN
ftr-462	886	15	.	.	PUNCT
ftr-462	887	1	if	if	SCONJ
ftr-462	887	2	the	the	DET
ftr-462	887	3	united	united	PROPN
ftr-462	887	4	states	states	PROPN
ftr-462	887	5	negotiated	negotiate	VERB
ftr-462	887	6	treaties	treaty	NOUN
ftr-462	887	7	that	that	PRON
ftr-462	887	8	more	more	ADV
ftr-462	887	9	explicitly	explicitly	ADV
ftr-462	887	10	clarified	clarify	VERB
ftr-462	887	11	that	that	SCONJ
ftr-462	887	12	treaty	treaty	NOUN
ftr-462	887	13	benefits	benefit	NOUN
ftr-462	887	14	are	be	AUX
ftr-462	887	15	tied	tie	VERB
ftr-462	887	16	to	to	ADP
ftr-462	887	17	the	the	DET
ftr-462	887	18	imposition	imposition	NOUN
ftr-462	887	19	of	of	ADP
ftr-462	887	20	tax	tax	NOUN
ftr-462	887	21	in	in	ADP
ftr-462	887	22	the	the	DET
ftr-462	887	23	residence	residence	NOUN
ftr-462	887	24	country	country	NOUN
ftr-462	887	25	,	,	PUNCT
ftr-462	887	26	foreign	foreign	ADJ
ftr-462	887	27	law	law	NOUN
ftr-462	887	28	would	would	AUX
ftr-462	887	29	be	be	AUX
ftr-462	887	30	used	use	VERB
ftr-462	887	31	as	as	ADP
ftr-462	887	32	fact	fact	NOUN
ftr-462	887	33	,	,	PUNCT
ftr-462	887	34	rather	rather	ADV
ftr-462	887	35	than	than	ADP
ftr-462	887	36	interpretively	interpretively	ADV
ftr-462	887	37	.	.	PUNCT
ftr-462	888	1	this	this	DET
ftr-462	888	2	recommendation	recommendation	NOUN
ftr-462	888	3	could	could	AUX
ftr-462	888	4	be	be	AUX
ftr-462	888	5	incorporated	incorporate	VERB
ftr-462	888	6	in	in	ADP
ftr-462	888	7	u.s	u.s	PROPN
ftr-462	888	8	.	.	PROPN
ftr-462	888	9	tax	tax	NOUN
ftr-462	888	10	treaty	treaty	NOUN
ftr-462	888	11	policy	policy	NOUN
ftr-462	888	12	with	with	ADP
ftr-462	888	13	the	the	DET
ftr-462	888	14	following	follow	VERB
ftr-462	888	15	simple	simple	ADJ
ftr-462	888	16	rule	rule	NOUN
ftr-462	888	17	:	:	PUNCT
ftr-462	888	18	foreign	foreign	ADJ
ftr-462	888	19	entities	entity	NOUN
ftr-462	888	20	would	would	AUX
ftr-462	888	21	be	be	AUX
ftr-462	888	22	classified	classify	VERB
ftr-462	888	23	as	as	ADP
ftr-462	888	24	corporations	corporation	NOUN
ftr-462	888	25	for	for	ADP
ftr-462	888	26	treaty	treaty	NOUN
ftr-462	888	27	purposes	purpose	NOUN
ftr-462	888	28	only	only	ADV
ftr-462	888	29	if	if	SCONJ
ftr-462	888	30	they	they	PRON
ftr-462	888	31	are	be	AUX
ftr-462	888	32	subject	subject	ADJ
ftr-462	888	33	to	to	ADP
ftr-462	888	34	tax	tax	NOUN
ftr-462	888	35	in	in	ADP
ftr-462	888	36	the	the	DET
ftr-462	888	37	treaty	treaty	NOUN
ftr-462	888	38	jurisdiction	jurisdiction	NOUN
ftr-462	888	39	.	.	PUNCT
ftr-462	889	1	this	this	DET
ftr-462	889	2	use	use	NOUN
ftr-462	889	3	of	of	ADP
ftr-462	889	4	foreign	foreign	ADJ
ftr-462	889	5	law	law	NOUN
ftr-462	889	6	recognizes	recognize	VERB
ftr-462	889	7	the	the	DET
ftr-462	889	8	dependence	dependence	NOUN
ftr-462	889	9	of	of	ADP
ftr-462	889	10	one	one	NUM
ftr-462	889	11	country	country	NOUN
ftr-462	889	12	's	's	PART
ftr-462	889	13	laws	law	NOUN
ftr-462	889	14	on	on	ADP
ftr-462	889	15	another	another	PRON
ftr-462	889	16	's	's	PART
ftr-462	889	17	,	,	PUNCT
ftr-462	889	18	the	the	DET
ftr-462	889	19	"	"	PUNCT
ftr-462	889	20	coherence	coherence	NOUN
ftr-462	889	21	"	"	PUNCT
ftr-462	889	22	of	of	ADP
ftr-462	889	23	international	international	ADJ
ftr-462	889	24	taxation	taxation	NOUN
ftr-462	889	25	,	,	PUNCT
ftr-462	889	26	yet	yet	ADV
ftr-462	889	27	simultaneously	simultaneously	ADV
ftr-462	889	28	enhances	enhance	VERB
ftr-462	889	29	the	the	DET
ftr-462	889	30	independence	independence	NOUN
ftr-462	889	31	and	and	CCONJ
ftr-462	889	32	sovereignty	sovereignty	NOUN
ftr-462	889	33	of	of	ADP
ftr-462	889	34	all	all	DET
ftr-462	889	35	nations	nation	NOUN
ftr-462	889	36	.	.	PUNCT
ftr-462	889	37	'	'	PUNCT
ftr-462	890	1	b.	b.	PROPN
ftr-462	890	2	other	other	ADJ
ftr-462	890	3	cross	cross	ADJ
ftr-462	890	4	-	-	ADJ
ftr-462	890	5	border	border	ADJ
ftr-462	890	6	tax	tax	NOUN
ftr-462	890	7	arbitrage	arbitrage	NOUN
ftr-462	890	8	transactions	transaction	NOUN
ftr-462	890	9	the	the	DET
ftr-462	890	10	analysis	analysis	NOUN
ftr-462	890	11	described	describe	VERB
ftr-462	890	12	above	above	ADV
ftr-462	890	13	also	also	ADV
ftr-462	890	14	can	can	AUX
ftr-462	890	15	be	be	AUX
ftr-462	890	16	applied	apply	VERB
ftr-462	890	17	to	to	ADP
ftr-462	890	18	other	other	ADJ
ftr-462	890	19	crossborder	crossborder	NOUN
ftr-462	890	20	tax	tax	NOUN
ftr-462	890	21	arbitrage	arbitrage	NOUN
ftr-462	890	22	situations	situation	NOUN
ftr-462	890	23	.	.	PUNCT
ftr-462	891	1	this	this	DET
ftr-462	891	2	section	section	NOUN
ftr-462	891	3	addresses	address	VERB
ftr-462	891	4	two	two	NUM
ftr-462	891	5	of	of	ADP
ftr-462	891	6	them	they	PRON
ftr-462	891	7	:	:	PUNCT
ftr-462	891	8	(	(	PUNCT
ftr-462	891	9	1	1	X
ftr-462	891	10	)	)	PUNCT
ftr-462	891	11	inconsistent	inconsistent	ADJ
ftr-462	891	12	treatment	treatment	NOUN
ftr-462	891	13	of	of	ADP
ftr-462	891	14	a	a	DET
ftr-462	891	15	financial	financial	ADJ
ftr-462	891	16	instrument	instrument	NOUN
ftr-462	891	17	as	as	ADP
ftr-462	891	18	debt	debt	NOUN
ftr-462	891	19	in	in	ADP
ftr-462	891	20	the	the	DET
ftr-462	891	21	issuer	issuer	NOUN
ftr-462	891	22	's	's	PART
ftr-462	891	23	jurisdiction	jurisdiction	NOUN
ftr-462	891	24	and	and	CCONJ
ftr-462	891	25	equity	equity	NOUN
ftr-462	891	26	in	in	ADP
ftr-462	891	27	the	the	DET
ftr-462	891	28	holder	holder	NOUN
ftr-462	891	29	's	's	PART
ftr-462	891	30	jurisdiction	jurisdiction	NOUN
ftr-462	891	31	,	,	PUNCT
ftr-462	891	32	and	and	CCONJ
ftr-462	891	33	(	(	PUNCT
ftr-462	891	34	2	2	X
ftr-462	891	35	)	)	PUNCT
ftr-462	891	36	inconsistent	inconsistent	ADJ
ftr-462	891	37	treatment	treatment	NOUN
ftr-462	891	38	of	of	ADP
ftr-462	891	39	a	a	DET
ftr-462	891	40	lease	lease	NOUN
ftr-462	891	41	as	as	ADP
ftr-462	891	42	providing	provide	VERB
ftr-462	891	43	depreciation	depreciation	NOUN
ftr-462	891	44	to	to	ADP
ftr-462	891	45	the	the	DET
ftr-462	891	46	legal	legal	ADJ
ftr-462	891	47	owner	owner	NOUN
ftr-462	891	48	in	in	ADP
ftr-462	891	49	the	the	DET
ftr-462	891	50	lessor	lessor	NOUN
ftr-462	891	51	's	's	PART
ftr-462	891	52	jurisdiction	jurisdiction	NOUN
ftr-462	891	53	and	and	CCONJ
ftr-462	891	54	to	to	ADP
ftr-462	891	55	the	the	DET
ftr-462	891	56	beneficial	beneficial	ADJ
ftr-462	891	57	owner	owner	NOUN
ftr-462	891	58	in	in	ADP
ftr-462	891	59	the	the	DET
ftr-462	891	60	lessee	lessee	NOUN
ftr-462	891	61	's	's	PART
ftr-462	891	62	jurisdiction	jurisdiction	NOUN
ftr-462	891	63	.	.	PUNCT
ftr-462	892	1	1	1	X
ftr-462	892	2	.	.	X
ftr-462	892	3	hybrid	hybrid	ADJ
ftr-462	892	4	instruments.-because	instruments.-because	NOUN
ftr-462	892	5	of	of	ADP
ftr-462	892	6	the	the	DET
ftr-462	892	7	interest	interest	NOUN
ftr-462	892	8	deduction	deduction	NOUN
ftr-462	892	9	,	,	PUNCT
ftr-462	892	10	issuing	issue	VERB
ftr-462	892	11	debt	debt	NOUN
ftr-462	892	12	is	be	AUX
ftr-462	892	13	generally	generally	ADV
ftr-462	892	14	a	a	DET
ftr-462	892	15	more	more	ADV
ftr-462	892	16	tax	tax	NOUN
ftr-462	892	17	-	-	PUNCT
ftr-462	892	18	efficient	efficient	ADJ
ftr-462	892	19	way	way	NOUN
ftr-462	892	20	to	to	PART
ftr-462	892	21	raise	raise	VERB
ftr-462	892	22	capital	capital	NOUN
ftr-462	892	23	than	than	ADP
ftr-462	892	24	issuing	issue	VERB
ftr-462	892	25	equity	equity	NOUN
ftr-462	892	26	.	.	PUNCT
ftr-462	893	1	conversely	conversely	ADV
ftr-462	893	2	,	,	PUNCT
ftr-462	893	3	because	because	SCONJ
ftr-462	893	4	of	of	ADP
ftr-462	893	5	the	the	DET
ftr-462	893	6	dividends	dividend	NOUN
ftr-462	893	7	-	-	PUNCT
ftr-462	893	8	received	receive	VERB
ftr-462	893	9	deduction	deduction	NOUN
ftr-462	893	10	,	,	PUNCT
ftr-462	893	11	equity	equity	NOUN
ftr-462	893	12	is	be	AUX
ftr-462	893	13	generally	generally	ADV
ftr-462	893	14	a	a	DET
ftr-462	893	15	more	more	ADV
ftr-462	893	16	tax	tax	NOUN
ftr-462	893	17	-	-	PUNCT
ftr-462	893	18	efficient	efficient	ADJ
ftr-462	893	19	investment	investment	NOUN
ftr-462	893	20	for	for	ADP
ftr-462	893	21	a	a	DET
ftr-462	893	22	corporation	corporation	NOUN
ftr-462	893	23	than	than	ADP
ftr-462	893	24	holding	hold	VERB
ftr-462	893	25	debt	debt	NOUN
ftr-462	893	26	.	.	PUNCT
ftr-462	893	27	"	"	PUNCT
ftr-462	894	1	8	8	NUM
ftr-462	894	2	with	with	ADP
ftr-462	894	3	similar	similar	ADJ
ftr-462	894	4	rules	rule	NOUN
ftr-462	894	5	in	in	ADP
ftr-462	894	6	other	other	ADJ
ftr-462	894	7	jurisdictions	jurisdiction	NOUN
ftr-462	894	8	,	,	PUNCT
ftr-462	894	9	issuers	issuer	NOUN
ftr-462	894	10	and	and	CCONJ
ftr-462	894	11	holders	holder	NOUN
ftr-462	894	12	can	can	AUX
ftr-462	894	13	maximize	maximize	VERB
ftr-462	894	14	tax	tax	NOUN
ftr-462	894	15	benefits	benefit	NOUN
ftr-462	894	16	by	by	ADP
ftr-462	894	17	treating	treat	VERB
ftr-462	894	18	an	an	DET
ftr-462	894	19	instrument	instrument	NOUN
ftr-462	894	20	as	as	ADP
ftr-462	894	21	debt	debt	NOUN
ftr-462	894	22	in	in	ADP
ftr-462	894	23	the	the	DET
ftr-462	894	24	issuer	issuer	NOUN
ftr-462	894	25	's	's	PART
ftr-462	894	26	jurisdiction	jurisdiction	NOUN
ftr-462	894	27	and	and	CCONJ
ftr-462	894	28	equity	equity	NOUN
ftr-462	894	29	in	in	ADP
ftr-462	894	30	the	the	DET
ftr-462	894	31	holder	holder	NOUN
ftr-462	894	32	's	's	PART
ftr-462	894	33	jurisdiction	jurisdiction	NOUN
ftr-462	894	34	.	.	PUNCT
ftr-462	895	1	such	such	DET
ftr-462	895	2	an	an	DET
ftr-462	895	3	instrument	instrument	NOUN
ftr-462	895	4	may	may	AUX
ftr-462	895	5	be	be	AUX
ftr-462	895	6	called	call	VERB
ftr-462	895	7	a	a	DET
ftr-462	895	8	hybrid	hybrid	ADJ
ftr-462	895	9	instrument	instrument	NOUN
ftr-462	895	10	.	.	PUNCT
ftr-462	896	1	19	19	NUM
ftr-462	896	2	117	117	NUM
ftr-462	896	3	.	.	PUNCT
ftr-462	897	1	see	see	VERB
ftr-462	897	2	kingson	kingson	PROPN
ftr-462	897	3	,	,	PUNCT
ftr-462	897	4	supra	supra	PROPN
ftr-462	897	5	note	note	NOUN
ftr-462	897	6	1	1	NUM
ftr-462	897	7	.	.	NUM
ftr-462	897	8	118	118	NUM
ftr-462	897	9	.	.	PUNCT
ftr-462	898	1	for	for	ADP
ftr-462	898	2	the	the	DET
ftr-462	898	3	dividends	dividend	NOUN
ftr-462	898	4	-	-	PUNCT
ftr-462	898	5	received	receive	VERB
ftr-462	898	6	deduction	deduction	NOUN
ftr-462	898	7	,	,	PUNCT
ftr-462	898	8	see	see	VERB
ftr-462	898	9	irc	irc	PROPN
ftr-462	898	10	§	§	PROPN
ftr-462	898	11	§	§	PROPN
ftr-462	898	12	243	243	NUM
ftr-462	898	13	-	-	PUNCT
ftr-462	898	14	246a	246a	NOUN
ftr-462	898	15	.	.	PUNCT
ftr-462	899	1	119	119	NUM
ftr-462	899	2	.	.	PUNCT
ftr-462	900	1	in	in	ADP
ftr-462	900	2	the	the	DET
ftr-462	900	3	domestic	domestic	ADJ
ftr-462	900	4	context	context	NOUN
ftr-462	900	5	,	,	PUNCT
ftr-462	900	6	inconsistent	inconsistent	ADJ
ftr-462	900	7	treatment	treatment	NOUN
ftr-462	900	8	of	of	ADP
ftr-462	900	9	hybrid	hybrid	ADJ
ftr-462	900	10	instruments	instrument	NOUN
ftr-462	900	11	is	be	AUX
ftr-462	900	12	severely	severely	ADV
ftr-462	900	13	limited	limit	VERB
ftr-462	900	14	by	by	ADP
ftr-462	900	15	§	§	PROPN
ftr-462	900	16	385(c	385(c	PROPN
ftr-462	900	17	)	)	PUNCT
ftr-462	900	18	,	,	PUNCT
ftr-462	900	19	enacted	enact	VERB
ftr-462	900	20	in	in	ADP
ftr-462	900	21	1992	1992	NUM
ftr-462	900	22	(	(	PUNCT
ftr-462	900	23	pub	pub	NOUN
ftr-462	900	24	.	.	PUNCT
ftr-462	901	1	l.	l.	PROPN
ftr-462	901	2	no	no	INTJ
ftr-462	901	3	.	.	PROPN
ftr-462	902	1	102	102	NUM
ftr-462	902	2	-	-	SYM
ftr-462	902	3	486	486	NUM
ftr-462	902	4	,	,	PUNCT
ftr-462	902	5	§	§	NOUN
ftr-462	902	6	1936(a	1936(a	NOUN
ftr-462	902	7	)	)	PUNCT
ftr-462	902	8	,	,	PUNCT
ftr-462	902	9	106	106	NUM
ftr-462	902	10	stat	stat	NOUN
ftr-462	902	11	.	.	PUNCT
ftr-462	902	12	2776	2776	NUM
ftr-462	902	13	,	,	PUNCT
ftr-462	902	14	3032	3032	NUM
ftr-462	902	15	)	)	PUNCT
ftr-462	902	16	,	,	PUNCT
ftr-462	902	17	which	which	PRON
ftr-462	902	18	provides	provide	VERB
ftr-462	902	19	that	that	SCONJ
ftr-462	902	20	the	the	DET
ftr-462	902	21	issuer	issuer	NOUN
ftr-462	902	22	's	's	PART
ftr-462	902	23	characterization	characterization	NOUN
ftr-462	902	24	,	,	PUNCT
ftr-462	902	25	at	at	ADP
ftr-462	902	26	the	the	DET
ftr-462	902	27	time	time	NOUN
ftr-462	902	28	of	of	ADP
ftr-462	902	29	issuance	issuance	NOUN
ftr-462	902	30	,	,	PUNCT
ftr-462	902	31	of	of	ADP
ftr-462	902	32	an	an	DET
ftr-462	902	33	instrument	instrument	NOUN
ftr-462	902	34	as	as	ADP
ftr-462	902	35	stock	stock	NOUN
ftr-462	902	36	or	or	CCONJ
ftr-462	902	37	debt	debt	NOUN
ftr-462	902	38	is	be	AUX
ftr-462	902	39	binding	bind	VERB
ftr-462	902	40	on	on	ADP
ftr-462	902	41	the	the	DET
ftr-462	902	42	issuer	issuer	NOUN
ftr-462	902	43	and	and	CCONJ
ftr-462	902	44	on	on	ADP
ftr-462	902	45	all	all	DET
ftr-462	902	46	holders	holder	NOUN
ftr-462	902	47	except	except	SCONJ
ftr-462	902	48	holders	holder	NOUN
ftr-462	902	49	who	who	PRON
ftr-462	902	50	disclose	disclose	VERB
ftr-462	902	51	on	on	ADP
ftr-462	902	52	their	their	PRON
ftr-462	902	53	tax	tax	NOUN
ftr-462	902	54	returns	return	NOUN
ftr-462	902	55	that	that	PRON
ftr-462	902	56	they	they	PRON
ftr-462	902	57	are	be	AUX
ftr-462	902	58	treating	treat	VERB
ftr-462	902	59	the	the	DET
ftr-462	902	60	instrument	instrument	NOUN
ftr-462	902	61	in	in	ADP
ftr-462	902	62	a	a	DET
ftr-462	902	63	manner	manner	NOUN
ftr-462	902	64	inconsistent	inconsistent	ADJ
ftr-462	902	65	with	with	ADP
ftr-462	902	66	the	the	DET
ftr-462	902	67	issuer	issuer	NOUN
ftr-462	902	68	's	's	PART
ftr-462	902	69	characterization	characterization	NOUN
ftr-462	902	70	.	.	PUNCT
ftr-462	903	1	although	although	SCONJ
ftr-462	903	2	§	§	PROPN
ftr-462	903	3	385(c	385(c	NUM
ftr-462	903	4	)	)	PUNCT
ftr-462	903	5	generally	generally	ADV
ftr-462	903	6	mandates	mandate	VERB
ftr-462	903	7	consistent	consistent	ADJ
ftr-462	903	8	treatment	treatment	NOUN
ftr-462	903	9	for	for	ADP
ftr-462	903	10	u.s	u.s	PROPN
ftr-462	903	11	.	.	PROPN
ftr-462	903	12	income	income	NOUN
ftr-462	903	13	tax	tax	NOUN
ftr-462	903	14	purposes	purpose	NOUN
ftr-462	903	15	,	,	PUNCT
ftr-462	903	16	it	it	PRON
ftr-462	903	17	has	have	VERB
ftr-462	903	18	no	no	DET
ftr-462	903	19	effect	effect	NOUN
ftr-462	903	20	on	on	ADP
ftr-462	903	21	the	the	DET
ftr-462	903	22	treatment	treatment	NOUN
ftr-462	903	23	of	of	ADP
ftr-462	903	24	an	an	DET
ftr-462	903	25	instrument	instrument	NOUN
ftr-462	903	26	under	under	ADP
ftr-462	903	27	foreign	foreign	ADJ
ftr-462	903	28	law	law	NOUN
ftr-462	903	29	.	.	PUNCT
ftr-462	904	1	consequently	consequently	ADV
ftr-462	904	2	,	,	PUNCT
ftr-462	904	3	it	it	PRON
ftr-462	904	4	does	do	AUX
ftr-462	904	5	not	not	PART
ftr-462	904	6	limit	limit	VERB
ftr-462	904	7	the	the	DET
ftr-462	904	8	inconsistent	inconsistent	ADJ
ftr-462	904	9	treatment	treatment	NOUN
ftr-462	904	10	of	of	ADP
ftr-462	904	11	a	a	DET
ftr-462	904	12	hybrid	hybrid	ADJ
ftr-462	904	13	instrument	instrument	NOUN
ftr-462	904	14	under	under	ADP
ftr-462	904	15	the	the	DET
ftr-462	904	16	laws	law	NOUN
ftr-462	904	17	of	of	ADP
ftr-462	904	18	the	the	DET
ftr-462	904	19	united	united	PROPN
ftr-462	904	20	states	states	PROPN
ftr-462	904	21	and	and	CCONJ
ftr-462	904	22	a	a	DET
ftr-462	904	23	foreign	foreign	ADJ
ftr-462	904	24	jurisdiction	jurisdiction	NOUN
ftr-462	904	25	.	.	PUNCT
ftr-462	905	1	[	[	X
ftr-462	905	2	vol	vol	NOUN
ftr-462	905	3	.	.	PUNCT
ftr-462	906	1	3:4	3:4	NUM
ftr-462	906	2	foreign	foreign	ADJ
ftr-462	906	3	law	law	NOUN
ftr-462	906	4	in	in	ADP
ftr-462	906	5	u.s	u.s	PROPN
ftr-462	906	6	.	.	PROPN
ftr-462	906	7	international	international	ADJ
ftr-462	906	8	taxation	taxation	NOUN
ftr-462	906	9	it	it	PRON
ftr-462	906	10	is	be	AUX
ftr-462	906	11	clear	clear	ADJ
ftr-462	906	12	that	that	SCONJ
ftr-462	906	13	under	under	ADP
ftr-462	906	14	u.s	u.s	PROPN
ftr-462	906	15	.	.	PROPN
ftr-462	906	16	law	law	NOUN
ftr-462	906	17	,	,	PUNCT
ftr-462	906	18	the	the	DET
ftr-462	906	19	interest	interest	NOUN
ftr-462	906	20	deduction	deduction	NOUN
ftr-462	906	21	is	be	AUX
ftr-462	906	22	not	not	PART
ftr-462	906	23	explicitly	explicitly	ADV
ftr-462	906	24	dependent	dependent	ADJ
ftr-462	906	25	on	on	ADP
ftr-462	906	26	any	any	DET
ftr-462	906	27	particular	particular	ADJ
ftr-462	906	28	treatment	treatment	NOUN
ftr-462	906	29	of	of	ADP
ftr-462	906	30	the	the	DET
ftr-462	906	31	recipient	recipient	NOUN
ftr-462	906	32	's	's	PART
ftr-462	906	33	interest	interest	NOUN
ftr-462	906	34	income	income	NOUN
ftr-462	906	35	under	under	ADP
ftr-462	906	36	foreign	foreign	ADJ
ftr-462	906	37	law	law	NOUN
ftr-462	906	38	.	.	PUNCT
ftr-462	907	1	neither	neither	CCONJ
ftr-462	907	2	does	do	AUX
ftr-462	907	3	the	the	DET
ftr-462	907	4	dividends	dividend	NOUN
ftr-462	907	5	-	-	PUNCT
ftr-462	907	6	received	receive	VERB
ftr-462	907	7	deduction	deduction	NOUN
ftr-462	907	8	explicitly	explicitly	ADV
ftr-462	907	9	depend	depend	VERB
ftr-462	907	10	on	on	ADP
ftr-462	907	11	foreign	foreign	ADJ
ftr-462	907	12	law	law	NOUN
ftr-462	907	13	.	.	PUNCT
ftr-462	908	1	it	it	PRON
ftr-462	908	2	may	may	AUX
ftr-462	908	3	be	be	AUX
ftr-462	908	4	,	,	PUNCT
ftr-462	908	5	however	however	ADV
ftr-462	908	6	,	,	PUNCT
ftr-462	908	7	that	that	SCONJ
ftr-462	908	8	the	the	DET
ftr-462	908	9	rationale	rationale	NOUN
ftr-462	908	10	for	for	ADP
ftr-462	908	11	the	the	DET
ftr-462	908	12	interest	interest	NOUN
ftr-462	908	13	deduction	deduction	NOUN
ftr-462	908	14	is	be	AUX
ftr-462	908	15	that	that	SCONJ
ftr-462	908	16	the	the	DET
ftr-462	908	17	interest	interest	NOUN
ftr-462	908	18	is	be	AUX
ftr-462	908	19	subject	subject	ADJ
ftr-462	908	20	to	to	ADP
ftr-462	908	21	tax	tax	NOUN
ftr-462	908	22	when	when	SCONJ
ftr-462	908	23	received	receive	VERB
ftr-462	908	24	.	.	PUNCT
ftr-462	909	1	20	20	NUM
ftr-462	909	2	more	more	ADV
ftr-462	909	3	clearly	clearly	ADV
ftr-462	909	4	,	,	PUNCT
ftr-462	909	5	the	the	DET
ftr-462	909	6	dividends	dividend	NOUN
ftr-462	909	7	-	-	PUNCT
ftr-462	909	8	received	receive	VERB
ftr-462	909	9	deduction	deduction	NOUN
ftr-462	909	10	is	be	AUX
ftr-462	909	11	justified	justify	VERB
ftr-462	909	12	as	as	ADP
ftr-462	909	13	a	a	DET
ftr-462	909	14	measure	measure	NOUN
ftr-462	909	15	to	to	PART
ftr-462	909	16	lessen	lessen	VERB
ftr-462	909	17	the	the	DET
ftr-462	909	18	burden	burden	NOUN
ftr-462	909	19	of	of	ADP
ftr-462	909	20	multiple	multiple	ADJ
ftr-462	909	21	levels	level	NOUN
ftr-462	909	22	of	of	ADP
ftr-462	909	23	tax	tax	NOUN
ftr-462	909	24	on	on	ADP
ftr-462	909	25	distributed	distribute	VERB
ftr-462	909	26	corporate	corporate	ADJ
ftr-462	909	27	earnings	earning	NOUN
ftr-462	909	28	,	,	PUNCT
ftr-462	909	29	"	"	PUNCT
ftr-462	909	30	a	a	DET
ftr-462	909	31	burden	burden	NOUN
ftr-462	909	32	that	that	PRON
ftr-462	909	33	is	be	AUX
ftr-462	909	34	absent	absent	ADJ
ftr-462	909	35	if	if	SCONJ
ftr-462	909	36	the	the	DET
ftr-462	909	37	distributed	distribute	VERB
ftr-462	909	38	earnings	earning	NOUN
ftr-462	909	39	were	be	AUX
ftr-462	909	40	deducted	deduct	VERB
ftr-462	909	41	from	from	ADP
ftr-462	909	42	the	the	DET
ftr-462	909	43	payor	payor	NOUN
ftr-462	909	44	's	's	PART
ftr-462	909	45	corporate	corporate	ADJ
ftr-462	909	46	tax	tax	NOUN
ftr-462	909	47	base	base	NOUN
ftr-462	909	48	.	.	PUNCT
ftr-462	910	1	moreover	moreover	ADV
ftr-462	910	2	,	,	PUNCT
ftr-462	910	3	if	if	SCONJ
ftr-462	910	4	foreign	foreign	ADJ
ftr-462	910	5	law	law	NOUN
ftr-462	910	6	is	be	AUX
ftr-462	910	7	examined	examine	VERB
ftr-462	910	8	to	to	PART
ftr-462	910	9	determine	determine	VERB
ftr-462	910	10	whether	whether	SCONJ
ftr-462	910	11	an	an	DET
ftr-462	910	12	interest	interest	NOUN
ftr-462	910	13	payment	payment	NOUN
ftr-462	910	14	is	be	AUX
ftr-462	910	15	taxed	tax	VERB
ftr-462	910	16	on	on	ADP
ftr-462	910	17	receipt	receipt	NOUN
ftr-462	910	18	or	or	CCONJ
ftr-462	910	19	a	a	DET
ftr-462	910	20	dividend	dividend	NOUN
ftr-462	910	21	payment	payment	NOUN
ftr-462	910	22	is	be	AUX
ftr-462	910	23	being	be	AUX
ftr-462	910	24	deducted	deduct	VERB
ftr-462	910	25	as	as	ADP
ftr-462	910	26	interest	interest	NOUN
ftr-462	910	27	,	,	PUNCT
ftr-462	910	28	foreign	foreign	ADJ
ftr-462	910	29	law	law	NOUN
ftr-462	910	30	is	be	AUX
ftr-462	910	31	used	use	VERB
ftr-462	910	32	in	in	ADP
ftr-462	910	33	a	a	DET
ftr-462	910	34	factual	factual	ADJ
ftr-462	910	35	,	,	PUNCT
ftr-462	910	36	not	not	PART
ftr-462	910	37	an	an	DET
ftr-462	910	38	interpretive	interpretive	ADJ
ftr-462	910	39	,	,	PUNCT
ftr-462	910	40	sense	sense	NOUN
ftr-462	910	41	.	.	PUNCT
ftr-462	911	1	that	that	PRON
ftr-462	911	2	is	be	AUX
ftr-462	911	3	,	,	PUNCT
ftr-462	911	4	foreign	foreign	ADJ
ftr-462	911	5	law	law	NOUN
ftr-462	911	6	is	be	AUX
ftr-462	911	7	used	use	VERB
ftr-462	911	8	not	not	PART
ftr-462	911	9	to	to	PART
ftr-462	911	10	provide	provide	VERB
ftr-462	911	11	a	a	DET
ftr-462	911	12	rule	rule	NOUN
ftr-462	911	13	of	of	ADP
ftr-462	911	14	decision	decision	NOUN
ftr-462	911	15	but	but	CCONJ
ftr-462	911	16	to	to	PART
ftr-462	911	17	provide	provide	VERB
ftr-462	911	18	facts	fact	NOUN
ftr-462	911	19	to	to	PART
ftr-462	911	20	determine	determine	VERB
ftr-462	911	21	whether	whether	SCONJ
ftr-462	911	22	an	an	DET
ftr-462	911	23	implicit	implicit	ADJ
ftr-462	911	24	premise	premise	NOUN
ftr-462	911	25	of	of	ADP
ftr-462	911	26	u.s	u.s	PROPN
ftr-462	911	27	.	.	PROPN
ftr-462	911	28	law	law	NOUN
ftr-462	911	29	has	have	AUX
ftr-462	911	30	been	be	AUX
ftr-462	911	31	satisfied	satisfied	ADJ
ftr-462	911	32	.	.	PUNCT
ftr-462	912	1	the	the	DET
ftr-462	912	2	question	question	NOUN
ftr-462	912	3	that	that	PRON
ftr-462	912	4	remains	remain	VERB
ftr-462	912	5	is	be	AUX
ftr-462	912	6	whether	whether	SCONJ
ftr-462	912	7	it	it	PRON
ftr-462	912	8	is	be	AUX
ftr-462	912	9	legitimate	legitimate	ADJ
ftr-462	912	10	to	to	PART
ftr-462	912	11	condition	condition	VERB
ftr-462	912	12	u.s	u.s	PROPN
ftr-462	912	13	.	.	PROPN
ftr-462	912	14	tax	tax	NOUN
ftr-462	912	15	benefits	benefit	NOUN
ftr-462	912	16	on	on	ADP
ftr-462	912	17	such	such	DET
ftr-462	912	18	an	an	DET
ftr-462	912	19	implicit	implicit	ADJ
ftr-462	912	20	premise	premise	NOUN
ftr-462	912	21	.	.	PUNCT
ftr-462	913	1	if	if	SCONJ
ftr-462	913	2	one	one	NUM
ftr-462	913	3	is	be	AUX
ftr-462	913	4	of	of	ADP
ftr-462	913	5	the	the	DET
ftr-462	913	6	view	view	NOUN
ftr-462	913	7	that	that	SCONJ
ftr-462	913	8	taxpayers	taxpayer	NOUN
ftr-462	913	9	are	be	AUX
ftr-462	913	10	entitled	entitle	VERB
ftr-462	913	11	to	to	PART
ftr-462	913	12	rely	rely	VERB
ftr-462	913	13	on	on	ADP
ftr-462	913	14	the	the	DET
ftr-462	913	15	literal	literal	ADJ
ftr-462	913	16	language	language	NOUN
ftr-462	913	17	of	of	ADP
ftr-462	913	18	a	a	DET
ftr-462	913	19	statute	statute	NOUN
ftr-462	913	20	or	or	CCONJ
ftr-462	913	21	regulation	regulation	NOUN
ftr-462	913	22	,	,	PUNCT
ftr-462	913	23	even	even	ADV
ftr-462	913	24	if	if	SCONJ
ftr-462	913	25	that	that	DET
ftr-462	913	26	language	language	NOUN
ftr-462	913	27	provides	provide	VERB
ftr-462	913	28	a	a	DET
ftr-462	913	29	benefit	benefit	NOUN
ftr-462	913	30	at	at	ADP
ftr-462	913	31	odds	odd	NOUN
ftr-462	913	32	with	with	ADP
ftr-462	913	33	the	the	DET
ftr-462	913	34	purposes	purpose	NOUN
ftr-462	913	35	of	of	ADP
ftr-462	913	36	the	the	DET
ftr-462	913	37	statute	statute	NOUN
ftr-462	913	38	or	or	CCONJ
ftr-462	913	39	regulation	regulation	NOUN
ftr-462	913	40	,	,	PUNCT
ftr-462	913	41	then	then	ADV
ftr-462	913	42	one	one	PRON
ftr-462	913	43	would	would	AUX
ftr-462	913	44	not	not	PART
ftr-462	913	45	object	object	VERB
ftr-462	913	46	to	to	ADP
ftr-462	913	47	inconsistent	inconsistent	ADJ
ftr-462	913	48	treatment	treatment	NOUN
ftr-462	913	49	of	of	ADP
ftr-462	913	50	payments	payment	NOUN
ftr-462	913	51	under	under	ADP
ftr-462	913	52	hybrid	hybrid	ADJ
ftr-462	913	53	instruments	instrument	NOUN
ftr-462	913	54	.	.	PUNCT
ftr-462	914	1	'2	'2	PROPN
ftr-462	915	1	"	"	PUNCT
ftr-462	915	2	if	if	SCONJ
ftr-462	915	3	,	,	PUNCT
ftr-462	915	4	however	however	ADV
ftr-462	915	5	,	,	PUNCT
ftr-462	915	6	one	one	PRON
ftr-462	915	7	believes	believe	VERB
ftr-462	915	8	that	that	SCONJ
ftr-462	915	9	the	the	DET
ftr-462	915	10	government	government	NOUN
ftr-462	915	11	may	may	AUX
ftr-462	915	12	disallow	disallow	VERB
ftr-462	915	13	a	a	DET
ftr-462	915	14	tax	tax	NOUN
ftr-462	915	15	benefit	benefit	NOUN
ftr-462	915	16	provided	provide	VERB
ftr-462	915	17	by	by	ADP
ftr-462	915	18	the	the	DET
ftr-462	915	19	literal	literal	ADJ
ftr-462	915	20	language	language	NOUN
ftr-462	915	21	of	of	ADP
ftr-462	915	22	a	a	DET
ftr-462	915	23	rule	rule	NOUN
ftr-462	915	24	if	if	SCONJ
ftr-462	915	25	that	that	DET
ftr-462	915	26	benefit	benefit	NOUN
ftr-462	915	27	is	be	AUX
ftr-462	915	28	inconsistent	inconsistent	ADJ
ftr-462	915	29	with	with	ADP
ftr-462	915	30	the	the	DET
ftr-462	915	31	purposes	purpose	NOUN
ftr-462	915	32	of	of	ADP
ftr-462	915	33	the	the	DET
ftr-462	915	34	rule	rule	NOUN
ftr-462	915	35	,	,	PUNCT
ftr-462	915	36	then	then	ADV
ftr-462	915	37	one	one	NUM
ftr-462	915	38	is	be	AUX
ftr-462	915	39	more	more	ADV
ftr-462	915	40	likely	likely	ADJ
ftr-462	915	41	to	to	PART
ftr-462	915	42	view	view	VERB
ftr-462	915	43	the	the	DET
ftr-462	915	44	implicit	implicit	ADJ
ftr-462	915	45	premises	premise	NOUN
ftr-462	915	46	of	of	ADP
ftr-462	915	47	the	the	DET
ftr-462	915	48	interest	interest	NOUN
ftr-462	915	49	deduction	deduction	NOUN
ftr-462	915	50	and	and	CCONJ
ftr-462	915	51	the	the	DET
ftr-462	915	52	dividendsreceived	dividendsreceive	VERB
ftr-462	915	53	deduction	deduction	NOUN
ftr-462	915	54	as	as	ADP
ftr-462	915	55	adequate	adequate	ADJ
ftr-462	915	56	support	support	NOUN
ftr-462	915	57	for	for	ADP
ftr-462	915	58	denying	deny	VERB
ftr-462	915	59	inconsistent	inconsistent	ADJ
ftr-462	915	60	treatment	treatment	NOUN
ftr-462	915	61	of	of	ADP
ftr-462	915	62	120	120	NUM
ftr-462	915	63	.	.	PUNCT
ftr-462	916	1	such	such	DET
ftr-462	916	2	a	a	DET
ftr-462	916	3	rationale	rationale	NOUN
ftr-462	916	4	was	be	AUX
ftr-462	916	5	used	use	VERB
ftr-462	916	6	to	to	PART
ftr-462	916	7	support	support	VERB
ftr-462	916	8	the	the	DET
ftr-462	916	9	limitation	limitation	NOUN
ftr-462	916	10	on	on	ADP
ftr-462	916	11	interest	interest	NOUN
ftr-462	916	12	deductions	deduction	NOUN
ftr-462	916	13	for	for	ADP
ftr-462	916	14	so	so	ADV
ftr-462	916	15	-	-	PUNCT
ftr-462	916	16	called	call	VERB
ftr-462	916	17	earnings	earning	NOUN
ftr-462	916	18	-	-	PUNCT
ftr-462	916	19	stripping	strip	VERB
ftr-462	916	20	payments	payment	NOUN
ftr-462	916	21	.	.	PUNCT
ftr-462	917	1	see	see	VERB
ftr-462	917	2	irc	irc	PROPN
ftr-462	917	3	§	§	PROPN
ftr-462	917	4	163(j	163(j	PROPN
ftr-462	917	5	)	)	PUNCT
ftr-462	917	6	,	,	PUNCT
ftr-462	917	7	enacted	enact	VERB
ftr-462	917	8	by	by	ADP
ftr-462	917	9	pub	pub	NOUN
ftr-462	917	10	.	.	PUNCT
ftr-462	918	1	l.	l.	PROPN
ftr-462	918	2	no	no	INTJ
ftr-462	918	3	.	.	PROPN
ftr-462	919	1	101	101	NUM
ftr-462	919	2	-	-	SYM
ftr-462	919	3	239	239	NUM
ftr-462	919	4	,	,	PUNCT
ftr-462	919	5	§	§	PROPN
ftr-462	919	6	7210(a	7210(a	NUM
ftr-462	919	7	)	)	PUNCT
ftr-462	919	8	,	,	PUNCT
ftr-462	919	9	103	103	NUM
ftr-462	919	10	stat	stat	NOUN
ftr-462	919	11	.	.	PUNCT
ftr-462	920	1	2106	2106	NUM
ftr-462	920	2	,	,	PUNCT
ftr-462	920	3	2339	2339	NUM
ftr-462	920	4	(	(	PUNCT
ftr-462	920	5	1989	1989	NUM
ftr-462	920	6	)	)	PUNCT
ftr-462	920	7	;	;	PUNCT
ftr-462	920	8	h.r	h.r	PROPN
ftr-462	920	9	.	.	PROPN
ftr-462	920	10	conf	conf	PROPN
ftr-462	920	11	.	.	PUNCT
ftr-462	921	1	rep	rep	PROPN
ftr-462	921	2	.	.	PROPN
ftr-462	921	3	no	no	PROPN
ftr-462	921	4	.	.	PROPN
ftr-462	921	5	386	386	NUM
ftr-462	921	6	,	,	PUNCT
ftr-462	921	7	101st	101st	PROPN
ftr-462	921	8	cong	cong	PROPN
ftr-462	921	9	.	.	PUNCT
ftr-462	921	10	,	,	PUNCT
ftr-462	921	11	1st	1st	ADJ
ftr-462	921	12	sess	sess	NOUN
ftr-462	921	13	.	.	PUNCT
ftr-462	922	1	569	569	NUM
ftr-462	922	2	(	(	PUNCT
ftr-462	922	3	1989	1989	NUM
ftr-462	922	4	)	)	PUNCT
ftr-462	922	5	,	,	PUNCT
ftr-462	922	6	reprinted	reprint	VERB
ftr-462	922	7	in	in	ADP
ftr-462	922	8	1989	1989	NUM
ftr-462	922	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-462	922	10	.	.	PUNCT
ftr-462	922	11	3018	3018	NUM
ftr-462	922	12	,	,	PUNCT
ftr-462	922	13	3172	3172	NUM
ftr-462	922	14	.	.	PUNCT
ftr-462	923	1	see	see	VERB
ftr-462	923	2	generally	generally	ADV
ftr-462	923	3	new	new	PROPN
ftr-462	923	4	york	york	PROPN
ftr-462	923	5	st	st	PROPN
ftr-462	923	6	.	.	PROPN
ftr-462	923	7	bar	bar	PROPN
ftr-462	923	8	ass'n	ass'n	PROPN
ftr-462	923	9	,	,	PUNCT
ftr-462	923	10	tax	tax	NOUN
ftr-462	923	11	section	section	NOUN
ftr-462	923	12	,	,	PUNCT
ftr-462	923	13	report	report	NOUN
ftr-462	923	14	on	on	ADP
ftr-462	923	15	section	section	NOUN
ftr-462	923	16	163(j	163(j	PROPN
ftr-462	923	17	)	)	PUNCT
ftr-462	923	18	of	of	ADP
ftr-462	923	19	the	the	DET
ftr-462	923	20	internal	internal	ADJ
ftr-462	923	21	revenue	revenue	NOUN
ftr-462	923	22	code	code	NOUN
ftr-462	923	23	,	,	PUNCT
ftr-462	923	24	47	47	NUM
ftr-462	923	25	tax	tax	NOUN
ftr-462	923	26	notes	note	NOUN
ftr-462	923	27	1495	1495	NUM
ftr-462	923	28	(	(	PUNCT
ftr-462	923	29	june	june	PROPN
ftr-462	923	30	18	18	NUM
ftr-462	923	31	,	,	PUNCT
ftr-462	923	32	1990	1990	NUM
ftr-462	923	33	)	)	PUNCT
ftr-462	923	34	.	.	PUNCT
ftr-462	924	1	121	121	NUM
ftr-462	924	2	.	.	PUNCT
ftr-462	925	1	for	for	ADP
ftr-462	925	2	this	this	DET
ftr-462	925	3	reason	reason	NOUN
ftr-462	925	4	,	,	PUNCT
ftr-462	925	5	the	the	DET
ftr-462	925	6	u.s	u.s	PROPN
ftr-462	925	7	.	.	PROPN
ftr-462	925	8	dividends	dividend	NOUN
ftr-462	925	9	-	-	PUNCT
ftr-462	925	10	received	receive	VERB
ftr-462	925	11	deduction	deduction	NOUN
ftr-462	925	12	is	be	AUX
ftr-462	925	13	usually	usually	ADV
ftr-462	925	14	unavailable	unavailable	ADJ
ftr-462	925	15	for	for	ADP
ftr-462	925	16	dividends	dividend	NOUN
ftr-462	925	17	received	receive	VERB
ftr-462	925	18	from	from	ADP
ftr-462	925	19	a	a	DET
ftr-462	925	20	foreign	foreign	ADJ
ftr-462	925	21	corporation	corporation	NOUN
ftr-462	925	22	.	.	PUNCT
ftr-462	926	1	irc	irc	PROPN
ftr-462	926	2	§	§	PROPN
ftr-462	926	3	§	§	PROPN
ftr-462	926	4	243(a	243(a	PROPN
ftr-462	926	5	)	)	PUNCT
ftr-462	926	6	,	,	PUNCT
ftr-462	926	7	245	245	NUM
ftr-462	926	8	.	.	PUNCT
ftr-462	927	1	from	from	ADP
ftr-462	927	2	1917	1917	NUM
ftr-462	927	3	to	to	ADP
ftr-462	927	4	1935	1935	NUM
ftr-462	927	5	,	,	PUNCT
ftr-462	927	6	corporations	corporation	NOUN
ftr-462	927	7	were	be	AUX
ftr-462	927	8	not	not	PART
ftr-462	927	9	taxed	tax	VERB
ftr-462	927	10	on	on	ADP
ftr-462	927	11	dividends	dividend	NOUN
ftr-462	927	12	received	receive	VERB
ftr-462	927	13	from	from	ADP
ftr-462	927	14	other	other	ADJ
ftr-462	927	15	corporations	corporation	NOUN
ftr-462	927	16	,	,	PUNCT
ftr-462	927	17	in	in	ADP
ftr-462	927	18	order	order	NOUN
ftr-462	927	19	to	to	PART
ftr-462	927	20	prevent	prevent	VERB
ftr-462	927	21	multiple	multiple	ADJ
ftr-462	927	22	levels	level	NOUN
ftr-462	927	23	of	of	ADP
ftr-462	927	24	corporate	corporate	ADJ
ftr-462	927	25	tax	tax	NOUN
ftr-462	927	26	.	.	PUNCT
ftr-462	928	1	see	see	VERB
ftr-462	928	2	44	44	NUM
ftr-462	928	3	cong	cong	NOUN
ftr-462	928	4	.	.	PUNCT
ftr-462	929	1	rec	rec	PROPN
ftr-462	929	2	.	.	PROPN
ftr-462	929	3	4696	4696	NUM
ftr-462	929	4	(	(	PUNCT
ftr-462	929	5	1909	1909	NUM
ftr-462	929	6	)	)	PUNCT
ftr-462	929	7	(	(	PUNCT
ftr-462	929	8	remarks	remark	NOUN
ftr-462	929	9	of	of	ADP
ftr-462	929	10	rep	rep	PROPN
ftr-462	929	11	.	.	PROPN
ftr-462	929	12	payne	payne	PROPN
ftr-462	929	13	)	)	PUNCT
ftr-462	929	14	.	.	PUNCT
ftr-462	930	1	the	the	DET
ftr-462	930	2	law	law	NOUN
ftr-462	930	3	was	be	AUX
ftr-462	930	4	revised	revise	VERB
ftr-462	930	5	in	in	ADP
ftr-462	930	6	1935	1935	NUM
ftr-462	930	7	,	,	PUNCT
ftr-462	930	8	however	however	ADV
ftr-462	930	9	,	,	PUNCT
ftr-462	930	10	to	to	PART
ftr-462	930	11	exempt	exempt	VERB
ftr-462	930	12	only	only	ADV
ftr-462	930	13	85	85	NUM
ftr-462	930	14	%	%	NOUN
ftr-462	930	15	of	of	ADP
ftr-462	930	16	the	the	DET
ftr-462	930	17	dividends	dividend	NOUN
ftr-462	930	18	received	receive	VERB
ftr-462	930	19	in	in	ADP
ftr-462	930	20	order	order	NOUN
ftr-462	930	21	to	to	PART
ftr-462	930	22	discourage	discourage	VERB
ftr-462	930	23	the	the	DET
ftr-462	930	24	use	use	NOUN
ftr-462	930	25	of	of	ADP
ftr-462	930	26	multiple	multiple	ADJ
ftr-462	930	27	entities	entity	NOUN
ftr-462	930	28	for	for	ADP
ftr-462	930	29	tax	tax	NOUN
ftr-462	930	30	avoidance	avoidance	NOUN
ftr-462	930	31	purposes	purpose	NOUN
ftr-462	930	32	and	and	CCONJ
ftr-462	930	33	as	as	ADP
ftr-462	930	34	part	part	NOUN
ftr-462	930	35	of	of	ADP
ftr-462	930	36	a	a	DET
ftr-462	930	37	program	program	NOUN
ftr-462	930	38	intended	intend	VERB
ftr-462	930	39	to	to	PART
ftr-462	930	40	achieve	achieve	VERB
ftr-462	930	41	simplification	simplification	NOUN
ftr-462	930	42	of	of	ADP
ftr-462	930	43	corporate	corporate	ADJ
ftr-462	930	44	structures	structure	NOUN
ftr-462	930	45	.	.	PUNCT
ftr-462	931	1	see	see	VERB
ftr-462	931	2	revenue	revenue	NOUN
ftr-462	931	3	act	act	NOUN
ftr-462	931	4	of	of	ADP
ftr-462	931	5	1935	1935	NUM
ftr-462	931	6	,	,	PUNCT
ftr-462	931	7	ch	ch	NOUN
ftr-462	931	8	.	.	PROPN
ftr-462	931	9	829	829	NUM
ftr-462	931	10	,	,	PUNCT
ftr-462	931	11	§	§	PROPN
ftr-462	931	12	102(h	102(h	PROPN
ftr-462	931	13	)	)	PUNCT
ftr-462	931	14	,	,	PUNCT
ftr-462	931	15	49	49	NUM
ftr-462	931	16	stat	stat	NOUN
ftr-462	931	17	.	.	PUNCT
ftr-462	932	1	1014	1014	NUM
ftr-462	932	2	,	,	PUNCT
ftr-462	932	3	1016	1016	NUM
ftr-462	932	4	.	.	PUNCT
ftr-462	933	1	this	this	DET
ftr-462	933	2	85	85	NUM
ftr-462	933	3	%	%	NOUN
ftr-462	933	4	threshold	threshold	NOUN
ftr-462	933	5	was	be	AUX
ftr-462	933	6	lowered	lower	VERB
ftr-462	933	7	to	to	ADP
ftr-462	933	8	80	80	NUM
ftr-462	933	9	%	%	NOUN
ftr-462	933	10	in	in	ADP
ftr-462	933	11	1986	1986	NUM
ftr-462	933	12	,	,	PUNCT
ftr-462	933	13	and	and	CCONJ
ftr-462	933	14	in	in	ADP
ftr-462	933	15	1987	1987	NUM
ftr-462	933	16	was	be	AUX
ftr-462	933	17	again	again	ADV
ftr-462	933	18	lowered	lower	VERB
ftr-462	933	19	,	,	PUNCT
ftr-462	933	20	in	in	ADP
ftr-462	933	21	the	the	DET
ftr-462	933	22	case	case	NOUN
ftr-462	933	23	of	of	ADP
ftr-462	933	24	"	"	PUNCT
ftr-462	933	25	portfolio	portfolio	NOUN
ftr-462	933	26	dividends	dividend	NOUN
ftr-462	933	27	,	,	PUNCT
ftr-462	933	28	"	"	PUNCT
ftr-462	933	29	to	to	ADP
ftr-462	933	30	70	70	NUM
ftr-462	933	31	%	%	NOUN
ftr-462	933	32	.	.	PUNCT
ftr-462	934	1	see	see	VERB
ftr-462	934	2	tax	tax	NOUN
ftr-462	934	3	reform	reform	NOUN
ftr-462	934	4	act	act	NOUN
ftr-462	934	5	of	of	ADP
ftr-462	934	6	1986	1986	NUM
ftr-462	934	7	,	,	PUNCT
ftr-462	934	8	pub	pub	NOUN
ftr-462	934	9	.	.	PUNCT
ftr-462	935	1	l.	l.	PROPN
ftr-462	935	2	no	no	INTJ
ftr-462	935	3	.	.	PROPN
ftr-462	936	1	99	99	NUM
ftr-462	936	2	-	-	SYM
ftr-462	936	3	514	514	NUM
ftr-462	936	4	,	,	PUNCT
ftr-462	936	5	§	§	PROPN
ftr-462	936	6	61	61	NUM
ftr-462	936	7	l(a)(1	l(a)(1	NOUN
ftr-462	936	8	)	)	PUNCT
ftr-462	936	9	,	,	PUNCT
ftr-462	936	10	100	100	NUM
ftr-462	936	11	stat	stat	NOUN
ftr-462	936	12	.	.	PUNCT
ftr-462	937	1	2085	2085	NUM
ftr-462	937	2	.	.	PUNCT
ftr-462	938	1	2249	2249	NUM
ftr-462	938	2	;	;	PUNCT
ftr-462	938	3	revenue	revenue	NOUN
ftr-462	938	4	act	act	NOUN
ftr-462	938	5	of	of	ADP
ftr-462	938	6	1987	1987	NUM
ftr-462	938	7	,	,	PUNCT
ftr-462	938	8	pub	pub	NOUN
ftr-462	938	9	.	.	PUNCT
ftr-462	939	1	l.	l.	PROPN
ftr-462	939	2	no	no	INTJ
ftr-462	939	3	.	.	PROPN
ftr-462	940	1	100	100	NUM
ftr-462	940	2	-	-	SYM
ftr-462	940	3	203	203	NUM
ftr-462	940	4	,	,	PUNCT
ftr-462	940	5	§	§	PROPN
ftr-462	940	6	10221(a)(1	10221(a)(1	NUM
ftr-462	940	7	)	)	PUNCT
ftr-462	940	8	,	,	PUNCT
ftr-462	940	9	101	101	NUM
ftr-462	940	10	stat	stat	NOUN
ftr-462	940	11	.	.	PUNCT
ftr-462	941	1	1330	1330	NUM
ftr-462	941	2	,	,	PUNCT
ftr-462	941	3	1330	1330	NUM
ftr-462	941	4	-	-	SYM
ftr-462	941	5	408	408	NUM
ftr-462	941	6	.	.	PUNCT
ftr-462	942	1	122	122	NUM
ftr-462	942	2	.	.	PUNCT
ftr-462	943	1	as	as	ADP
ftr-462	943	2	examples	example	NOUN
ftr-462	943	3	of	of	ADP
ftr-462	943	4	literal	literal	ADJ
ftr-462	943	5	applications	application	NOUN
ftr-462	943	6	of	of	ADP
ftr-462	943	7	the	the	DET
ftr-462	943	8	language	language	NOUN
ftr-462	943	9	of	of	ADP
ftr-462	943	10	statutes	statute	NOUN
ftr-462	943	11	or	or	CCONJ
ftr-462	943	12	regulations	regulation	NOUN
ftr-462	943	13	,	,	PUNCT
ftr-462	943	14	see	see	VERB
ftr-462	943	15	brown	brown	ADJ
ftr-462	943	16	group	group	NOUN
ftr-462	943	17	,	,	PUNCT
ftr-462	943	18	inc	inc	PROPN
ftr-462	943	19	.	.	PROPN
ftr-462	944	1	v.	v.	PROPN
ftr-462	944	2	commissioner	commissioner	PROPN
ftr-462	944	3	,	,	PUNCT
ftr-462	944	4	77	77	NUM
ftr-462	944	5	f.3d	f.3d	NUM
ftr-462	944	6	217	217	NUM
ftr-462	944	7	(	(	PUNCT
ftr-462	944	8	8th	8th	ADJ
ftr-462	944	9	cir	cir	NOUN
ftr-462	944	10	.	.	PUNCT
ftr-462	944	11	1996	1996	NUM
ftr-462	944	12	)	)	PUNCT
ftr-462	944	13	;	;	PUNCT
ftr-462	944	14	cs	cs	PROPN
ftr-462	944	15	[	[	PUNCT
ftr-462	944	16	hydrostatic	hydrostatic	ADJ
ftr-462	944	17	testers	tester	NOUN
ftr-462	944	18	,	,	PUNCT
ftr-462	944	19	inc	inc	PROPN
ftr-462	944	20	.	.	PROPN
ftr-462	944	21	v.	v.	PROPN
ftr-462	944	22	commissioner	commissioner	PROPN
ftr-462	944	23	,	,	PUNCT
ftr-462	944	24	103	103	NUM
ftr-462	944	25	t.c	t.c	PROPN
ftr-462	944	26	.	.	PROPN
ftr-462	944	27	398	398	NUM
ftr-462	944	28	(	(	PUNCT
ftr-462	944	29	1994	1994	NUM
ftr-462	944	30	)	)	PUNCT
ftr-462	944	31	,	,	PUNCT
ftr-462	944	32	aff'd	aff'd	NOUN
ftr-462	944	33	,	,	PUNCT
ftr-462	944	34	62	62	NUM
ftr-462	944	35	f.3d	f.3d	NUM
ftr-462	944	36	136	136	NUM
ftr-462	944	37	(	(	PUNCT
ftr-462	944	38	5th	5th	ADJ
ftr-462	944	39	cir	cir	NOUN
ftr-462	944	40	.	.	PROPN
ftr-462	944	41	1995	1995	NUM
ftr-462	944	42	)	)	PUNCT
ftr-462	944	43	(	(	PUNCT
ftr-462	944	44	per	per	ADP
ftr-462	944	45	curiam	curiam	NOUN
ftr-462	944	46	)	)	PUNCT
ftr-462	944	47	;	;	PUNCT
ftr-462	944	48	woods	woods	PROPN
ftr-462	944	49	investment	investment	PROPN
ftr-462	944	50	co.	co.	PROPN
ftr-462	944	51	v.	v.	PROPN
ftr-462	944	52	commissioner	commissioner	PROPN
ftr-462	944	53	,	,	PUNCT
ftr-462	944	54	85	85	NUM
ftr-462	944	55	t.c	t.c	PROPN
ftr-462	944	56	.	.	PROPN
ftr-462	944	57	274	274	NUM
ftr-462	944	58	(	(	PUNCT
ftr-462	944	59	1985	1985	NUM
ftr-462	944	60	)	)	PUNCT
ftr-462	944	61	,	,	PUNCT
ftr-462	944	62	acq	acq	PROPN
ftr-462	944	63	.	.	PROPN
ftr-462	944	64	1986	1986	NUM
ftr-462	944	65	-	-	SYM
ftr-462	944	66	1	1	NUM
ftr-462	944	67	c.b	c.b	PROPN
ftr-462	944	68	.	.	PROPN
ftr-462	944	69	1	1	NUM
ftr-462	944	70	.	.	X
ftr-462	944	71	19961	19961	NUM
ftr-462	944	72	florida	florida	PROPN
ftr-462	944	73	tax	tax	NOUN
ftr-462	944	74	review	review	NOUN
ftr-462	944	75	payments	payment	NOUN
ftr-462	944	76	under	under	ADP
ftr-462	944	77	hybrid	hybrid	ADJ
ftr-462	944	78	instruments	instrument	NOUN
ftr-462	944	79	.	.	PUNCT
ftr-462	945	1	23	23	NUM
ftr-462	946	1	it	it	PRON
ftr-462	946	2	is	be	AUX
ftr-462	946	3	the	the	DET
ftr-462	946	4	author	author	NOUN
ftr-462	946	5	's	's	PART
ftr-462	946	6	view	view	NOUN
ftr-462	946	7	that	that	SCONJ
ftr-462	946	8	,	,	PUNCT
ftr-462	946	9	under	under	ADP
ftr-462	946	10	a	a	DET
ftr-462	946	11	system	system	NOUN
ftr-462	946	12	such	such	ADJ
ftr-462	946	13	as	as	ADP
ftr-462	946	14	ours	our	NOUN
ftr-462	946	15	that	that	PRON
ftr-462	946	16	puts	put	VERB
ftr-462	946	17	a	a	DET
ftr-462	946	18	high	high	ADJ
ftr-462	946	19	premium	premium	NOUN
ftr-462	946	20	on	on	ADP
ftr-462	946	21	the	the	DET
ftr-462	946	22	rule	rule	NOUN
ftr-462	946	23	of	of	ADP
ftr-462	946	24	law	law	NOUN
ftr-462	946	25	,	,	PUNCT
ftr-462	946	26	a	a	DET
ftr-462	946	27	transaction	transaction	NOUN
ftr-462	946	28	complying	comply	VERB
ftr-462	946	29	with	with	ADP
ftr-462	946	30	the	the	DET
ftr-462	946	31	literal	literal	ADJ
ftr-462	946	32	terms	term	NOUN
ftr-462	946	33	of	of	ADP
ftr-462	946	34	the	the	DET
ftr-462	946	35	law	law	NOUN
ftr-462	946	36	must	must	AUX
ftr-462	946	37	be	be	AUX
ftr-462	946	38	respected	respect	VERB
ftr-462	946	39	unless	unless	SCONJ
ftr-462	946	40	the	the	DET
ftr-462	946	41	result	result	NOUN
ftr-462	946	42	is	be	AUX
ftr-462	946	43	so	so	ADV
ftr-462	946	44	clearly	clearly	ADV
ftr-462	946	45	at	at	ADP
ftr-462	946	46	odds	odd	NOUN
ftr-462	946	47	with	with	ADP
ftr-462	946	48	the	the	DET
ftr-462	946	49	law	law	NOUN
ftr-462	946	50	's	's	PART
ftr-462	946	51	purposes	purpose	NOUN
ftr-462	946	52	that	that	PRON
ftr-462	946	53	it	it	PRON
ftr-462	946	54	is	be	AUX
ftr-462	946	55	reasonably	reasonably	ADV
ftr-462	946	56	certain	certain	ADJ
ftr-462	946	57	that	that	SCONJ
ftr-462	946	58	the	the	DET
ftr-462	946	59	transaction	transaction	NOUN
ftr-462	946	60	would	would	AUX
ftr-462	946	61	have	have	AUX
ftr-462	946	62	been	be	AUX
ftr-462	946	63	explicitly	explicitly	ADV
ftr-462	946	64	carved	carve	VERB
ftr-462	946	65	out	out	ADP
ftr-462	946	66	from	from	ADP
ftr-462	946	67	the	the	DET
ftr-462	946	68	-scope	-scope	NOUN
ftr-462	946	69	of	of	ADP
ftr-462	946	70	the	the	DET
ftr-462	946	71	law	law	NOUN
ftr-462	946	72	had	have	AUX
ftr-462	946	73	it	it	PRON
ftr-462	946	74	been	be	AUX
ftr-462	946	75	considered	consider	VERB
ftr-462	946	76	by	by	ADP
ftr-462	946	77	the	the	DET
ftr-462	946	78	legislators	legislator	NOUN
ftr-462	946	79	.	.	PUNCT
ftr-462	947	1	24	24	NUM
ftr-462	947	2	under	under	ADP
ftr-462	947	3	this	this	DET
ftr-462	947	4	standard	standard	NOUN
ftr-462	947	5	,	,	PUNCT
ftr-462	947	6	the	the	DET
ftr-462	947	7	interest	interest	NOUN
ftr-462	947	8	deduction	deduction	NOUN
ftr-462	947	9	can	can	AUX
ftr-462	947	10	not	not	PART
ftr-462	947	11	be	be	AUX
ftr-462	947	12	denied	deny	VERB
ftr-462	947	13	simply	simply	ADV
ftr-462	947	14	because	because	SCONJ
ftr-462	947	15	the	the	DET
ftr-462	947	16	interest	interest	NOUN
ftr-462	947	17	payment	payment	NOUN
ftr-462	947	18	is	be	AUX
ftr-462	947	19	not	not	PART
ftr-462	947	20	subject	subject	ADJ
ftr-462	947	21	to	to	ADP
ftr-462	947	22	tax	tax	NOUN
ftr-462	947	23	in	in	ADP
ftr-462	947	24	the	the	DET
ftr-462	947	25	hands	hand	NOUN
ftr-462	947	26	of	of	ADP
ftr-462	947	27	the	the	DET
ftr-462	947	28	recipient	recipient	NOUN
ftr-462	947	29	.	.	PUNCT
ftr-462	947	30	"	"	PUNCT
ftr-462	948	1	2	2	X
ftr-462	948	2	.	.	X
ftr-462	948	3	double	double	ADJ
ftr-462	948	4	dip	dip	NOUN
ftr-462	948	5	leases.-a	leases.-a	NOUN
ftr-462	948	6	similar	similar	ADJ
ftr-462	948	7	andlysis	andlysis	NOUN
ftr-462	948	8	may	may	AUX
ftr-462	948	9	be	be	AUX
ftr-462	948	10	applied	apply	VERB
ftr-462	948	11	to	to	ADP
ftr-462	948	12	double	double	ADJ
ftr-462	948	13	dip	dip	NOUN
ftr-462	948	14	leases	lease	NOUN
ftr-462	948	15	-	-	PUNCT
ftr-462	948	16	lease	lease	NOUN
ftr-462	948	17	transactions	transaction	NOUN
ftr-462	948	18	in	in	ADP
ftr-462	948	19	which	which	PRON
ftr-462	948	20	legal	legal	ADJ
ftr-462	948	21	title	title	NOUN
ftr-462	948	22	to	to	ADP
ftr-462	948	23	property	property	NOUN
ftr-462	948	24	is	be	AUX
ftr-462	948	25	retained	retain	VERB
ftr-462	948	26	by	by	ADP
ftr-462	948	27	a	a	DET
ftr-462	948	28	taxpayer	taxpayer	NOUN
ftr-462	948	29	in	in	ADP
ftr-462	948	30	a	a	DET
ftr-462	948	31	jurisdiction	jurisdiction	NOUN
ftr-462	948	32	that	that	PRON
ftr-462	948	33	provides	provide	VERB
ftr-462	948	34	depreciation	depreciation	NOUN
ftr-462	948	35	deductions	deduction	NOUN
ftr-462	948	36	based	base	VERB
ftr-462	948	37	on	on	ADP
ftr-462	948	38	legal	legal	ADJ
ftr-462	948	39	ownership	ownership	NOUN
ftr-462	948	40	,	,	PUNCT
ftr-462	948	41	and	and	CCONJ
ftr-462	948	42	beneficial	beneficial	ADJ
ftr-462	948	43	economic	economic	ADJ
ftr-462	948	44	ownership	ownership	NOUN
ftr-462	948	45	is	be	AUX
ftr-462	948	46	transferred	transfer	VERB
ftr-462	948	47	to	to	ADP
ftr-462	948	48	a	a	DET
ftr-462	948	49	lessee	lessee	NOUN
ftr-462	948	50	in	in	ADP
ftr-462	948	51	another	another	DET
ftr-462	948	52	jurisdiction	jurisdiction	NOUN
ftr-462	948	53	that	that	PRON
ftr-462	948	54	provides	provide	VERB
ftr-462	948	55	depreciation	depreciation	NOUN
ftr-462	948	56	based	base	VERB
ftr-462	948	57	on	on	ADP
ftr-462	948	58	economic	economic	ADJ
ftr-462	948	59	ownership	ownership	NOUN
ftr-462	948	60	.	.	PUNCT
ftr-462	949	1	26	26	NUM
ftr-462	949	2	first	first	ADV
ftr-462	949	3	,	,	PUNCT
ftr-462	949	4	where	where	SCONJ
ftr-462	949	5	the	the	DET
ftr-462	949	6	lessor	lessor	NOUN
ftr-462	949	7	is	be	AUX
ftr-462	949	8	a	a	DET
ftr-462	949	9	foreign	foreign	ADJ
ftr-462	949	10	person	person	NOUN
ftr-462	949	11	and	and	CCONJ
ftr-462	949	12	the	the	DET
ftr-462	949	13	lessee	lessee	NOUN
ftr-462	949	14	is	be	AUX
ftr-462	949	15	a	a	DET
ftr-462	949	16	u.s	u.s	PROPN
ftr-462	949	17	.	.	PROPN
ftr-462	949	18	person	person	PROPN
ftr-462	949	19	,	,	PUNCT
ftr-462	949	20	the	the	DET
ftr-462	949	21	central	central	ADJ
ftr-462	949	22	u.s	u.s	PROPN
ftr-462	949	23	.	.	PROPN
ftr-462	949	24	tax	tax	NOUN
ftr-462	949	25	consequence	consequence	NOUN
ftr-462	949	26	of	of	ADP
ftr-462	949	27	a	a	DET
ftr-462	949	28	double	double	ADJ
ftr-462	949	29	dip	dip	NOUN
ftr-462	949	30	lease	lease	NOUN
ftr-462	949	31	,	,	PUNCT
ftr-462	949	32	the	the	DET
ftr-462	949	33	availability	availability	NOUN
ftr-462	949	34	of	of	ADP
ftr-462	949	35	depreciation	depreciation	NOUN
ftr-462	949	36	deductions	deduction	NOUN
ftr-462	949	37	based	base	VERB
ftr-462	949	38	on	on	ADP
ftr-462	949	39	economic	economic	ADJ
ftr-462	949	40	ownership	ownership	NOUN
ftr-462	949	41	,	,	PUNCT
ftr-462	949	42	is	be	AUX
ftr-462	949	43	in	in	ADP
ftr-462	949	44	no	no	DET
ftr-462	949	45	sense	sense	NOUN
ftr-462	949	46	dependent	dependent	ADJ
ftr-462	949	47	on	on	ADP
ftr-462	949	48	foreign	foreign	ADJ
ftr-462	949	49	tax	tax	NOUN
ftr-462	949	50	rules	rule	NOUN
ftr-462	949	51	.	.	PUNCT
ftr-462	950	1	second	second	ADV
ftr-462	950	2	,	,	PUNCT
ftr-462	950	3	it	it	PRON
ftr-462	950	4	is	be	AUX
ftr-462	950	5	not	not	PART
ftr-462	950	6	an	an	DET
ftr-462	950	7	explicit	explicit	ADJ
ftr-462	950	8	condition	condition	NOUN
ftr-462	950	9	or	or	CCONJ
ftr-462	950	10	implicit	implicit	ADJ
ftr-462	950	11	premise	premise	NOUN
ftr-462	950	12	of	of	ADP
ftr-462	950	13	the	the	DET
ftr-462	950	14	u.s	u.s	PROPN
ftr-462	950	15	.	.	PROPN
ftr-462	950	16	depreciation	depreciation	NOUN
ftr-462	950	17	rules	rule	NOUN
ftr-462	950	18	that	that	PRON
ftr-462	950	19	the	the	DET
ftr-462	950	20	same	same	ADJ
ftr-462	950	21	property	property	NOUN
ftr-462	950	22	not	not	PART
ftr-462	950	23	be	be	AUX
ftr-462	950	24	depreciated	depreciate	VERB
ftr-462	950	25	by	by	ADP
ftr-462	950	26	another	another	DET
ftr-462	950	27	taxpayer	taxpayer	NOUN
ftr-462	950	28	under	under	ADP
ftr-462	950	29	the	the	DET
ftr-462	950	30	laws	law	NOUN
ftr-462	950	31	of	of	ADP
ftr-462	950	32	some	some	DET
ftr-462	950	33	other	other	ADJ
ftr-462	950	34	country	country	NOUN
ftr-462	950	35	.	.	PUNCT
ftr-462	950	36	'27	'27	NUM
ftr-462	951	1	therefore	therefore	ADV
ftr-462	951	2	,	,	PUNCT
ftr-462	951	3	the	the	DET
ftr-462	951	4	united	united	PROPN
ftr-462	951	5	states	states	PROPN
ftr-462	951	6	has	have	VERB
ftr-462	951	7	no	no	DET
ftr-462	951	8	legitimate	legitimate	ADJ
ftr-462	951	9	tax	tax	NOUN
ftr-462	951	10	policy	policy	NOUN
ftr-462	951	11	objection	objection	NOUN
ftr-462	951	12	to	to	ADP
ftr-462	951	13	a	a	DET
ftr-462	951	14	double	double	ADJ
ftr-462	951	15	dip	dip	NOUN
ftr-462	951	16	lease	lease	NOUN
ftr-462	951	17	based	base	VERB
ftr-462	951	18	on	on	ADP
ftr-462	951	19	the	the	DET
ftr-462	951	20	fact	fact	NOUN
ftr-462	951	21	that	that	SCONJ
ftr-462	951	22	foreign	foreign	ADJ
ftr-462	951	23	law	law	NOUN
ftr-462	951	24	allows	allow	VERB
ftr-462	951	25	depreciation	depreciation	NOUN
ftr-462	951	26	deductions	deduction	NOUN
ftr-462	951	27	based	base	VERB
ftr-462	951	28	on	on	ADP
ftr-462	951	29	legal	legal	ADJ
ftr-462	951	30	principles	principle	NOUN
ftr-462	951	31	inconsistent	inconsistent	ADJ
ftr-462	951	32	with	with	ADP
ftr-462	951	33	those	those	PRON
ftr-462	951	34	of	of	ADP
ftr-462	951	35	u.s	u.s	PROPN
ftr-462	951	36	.	.	PROPN
ftr-462	951	37	law	law	NOUN
ftr-462	951	38	.	.	PUNCT
ftr-462	952	1	iv	iv	X
ftr-462	952	2	.	.	PUNCT
ftr-462	952	3	conclusion	conclusion	NOUN
ftr-462	952	4	notwithstanding	notwithstanding	ADP
ftr-462	952	5	pronouncements	pronouncement	NOUN
ftr-462	952	6	to	to	ADP
ftr-462	952	7	the	the	DET
ftr-462	952	8	contrary	contrary	NOUN
ftr-462	953	1	,	,	PUNCT
ftr-462	953	2	foreign	foreign	ADJ
ftr-462	953	3	law	law	NOUN
ftr-462	953	4	clearly	clearly	ADV
ftr-462	953	5	has	have	VERB
ftr-462	953	6	relevance	relevance	NOUN
ftr-462	953	7	to	to	ADP
ftr-462	953	8	the	the	DET
ftr-462	953	9	determination	determination	NOUN
ftr-462	953	10	of	of	ADP
ftr-462	953	11	u.s	u.s	PROPN
ftr-462	953	12	.	.	PROPN
ftr-462	953	13	tax	tax	NOUN
ftr-462	953	14	consequences	consequence	NOUN
ftr-462	953	15	in	in	ADP
ftr-462	953	16	several	several	ADJ
ftr-462	953	17	contexts	contexts	NOUN
ftr-462	953	18	.	.	PUNCT
ftr-462	954	1	this	this	PRON
ftr-462	954	2	is	be	AUX
ftr-462	954	3	particularly	particularly	ADV
ftr-462	954	4	apparent	apparent	ADJ
ftr-462	954	5	in	in	ADP
ftr-462	954	6	the	the	DET
ftr-462	954	7	context	context	NOUN
ftr-462	954	8	of	of	ADP
ftr-462	954	9	the	the	DET
ftr-462	954	10	foreign	foreign	ADJ
ftr-462	954	11	tax	tax	NOUN
ftr-462	954	12	credit	credit	NOUN
ftr-462	954	13	,	,	PUNCT
ftr-462	954	14	123	123	NUM
ftr-462	954	15	.	.	PUNCT
ftr-462	955	1	see	see	VERB
ftr-462	955	2	,	,	PUNCT
ftr-462	955	3	e.g.	e.g.	ADV
ftr-462	955	4	,	,	PUNCT
ftr-462	955	5	halperin	halperin	NOUN
ftr-462	955	6	,	,	PUNCT
ftr-462	955	7	supra	supra	PROPN
ftr-462	955	8	note	note	PROPN
ftr-462	955	9	83	83	NUM
ftr-462	955	10	,	,	PUNCT
ftr-462	955	11	at	at	ADP
ftr-462	955	12	809	809	NUM
ftr-462	955	13	;	;	PUNCT
ftr-462	955	14	g.c.m	g.c.m	X
ftr-462	955	15	.	.	PUNCT
ftr-462	955	16	35984	35984	NUM
ftr-462	955	17	(	(	PUNCT
ftr-462	955	18	sept	sept	PROPN
ftr-462	955	19	.	.	PROPN
ftr-462	955	20	12	12	NUM
ftr-462	955	21	,	,	PUNCT
ftr-462	955	22	1974	1974	NUM
ftr-462	955	23	)	)	PUNCT
ftr-462	955	24	.	.	PUNCT
ftr-462	956	1	124	124	NUM
ftr-462	956	2	.	.	PUNCT
ftr-462	957	1	the	the	DET
ftr-462	957	2	dual	dual	ADJ
ftr-462	957	3	consolidated	consolidated	ADJ
ftr-462	957	4	loss	loss	NOUN
ftr-462	957	5	rules	rule	NOUN
ftr-462	957	6	of	of	ADP
ftr-462	957	7	§	§	PROPN
ftr-462	957	8	1503(d	1503(d	NUM
ftr-462	957	9	)	)	PUNCT
ftr-462	957	10	and	and	CCONJ
ftr-462	957	11	the	the	DET
ftr-462	957	12	regulations	regulation	NOUN
ftr-462	957	13	thereunder	thereunder	NOUN
ftr-462	957	14	perhaps	perhaps	ADV
ftr-462	957	15	represent	represent	VERB
ftr-462	957	16	the	the	DET
ftr-462	957	17	high	high	ADJ
ftr-462	957	18	water	water	NOUN
ftr-462	957	19	mark	mark	NOUN
ftr-462	957	20	in	in	ADP
ftr-462	957	21	explicit	explicit	ADJ
ftr-462	957	22	congressional	congressional	ADJ
ftr-462	957	23	disfavor	disfavor	NOUN
ftr-462	957	24	of	of	ADP
ftr-462	957	25	a	a	DET
ftr-462	957	26	tax	tax	NOUN
ftr-462	957	27	benefit	benefit	NOUN
ftr-462	957	28	because	because	SCONJ
ftr-462	957	29	of	of	ADP
ftr-462	957	30	the	the	DET
ftr-462	957	31	relevant	relevant	ADJ
ftr-462	957	32	item	item	NOUN
ftr-462	957	33	's	's	PART
ftr-462	957	34	treatment	treatment	NOUN
ftr-462	957	35	under	under	ADP
ftr-462	957	36	foreign	foreign	ADJ
ftr-462	957	37	law	law	NOUN
ftr-462	957	38	.	.	PUNCT
ftr-462	958	1	125	125	NUM
ftr-462	958	2	.	.	PUNCT
ftr-462	959	1	in	in	ADP
ftr-462	959	2	the	the	DET
ftr-462	959	3	unusual	unusual	ADJ
ftr-462	959	4	cases	case	NOUN
ftr-462	959	5	where	where	SCONJ
ftr-462	959	6	the	the	DET
ftr-462	959	7	dividends	dividend	NOUN
ftr-462	959	8	-	-	PUNCT
ftr-462	959	9	received	receive	VERB
ftr-462	959	10	deduction	deduction	NOUN
ftr-462	959	11	is	be	AUX
ftr-462	959	12	available	available	ADJ
ftr-462	959	13	for	for	ADP
ftr-462	959	14	dividends	dividend	NOUN
ftr-462	959	15	paid	pay	VERB
ftr-462	959	16	by	by	ADP
ftr-462	959	17	a	a	DET
ftr-462	959	18	foreign	foreign	ADJ
ftr-462	959	19	corporation	corporation	NOUN
ftr-462	959	20	,	,	PUNCT
ftr-462	959	21	the	the	DET
ftr-462	959	22	payment	payment	NOUN
ftr-462	959	23	would	would	AUX
ftr-462	959	24	have	have	VERB
ftr-462	959	25	to	to	PART
ftr-462	959	26	have	have	AUX
ftr-462	959	27	been	be	AUX
ftr-462	959	28	deducted	deduct	VERB
ftr-462	959	29	against	against	ADP
ftr-462	959	30	u.s	u.s	PROPN
ftr-462	959	31	.	.	PROPN
ftr-462	959	32	taxable	taxable	ADJ
ftr-462	959	33	income	income	NOUN
ftr-462	959	34	for	for	SCONJ
ftr-462	959	35	the	the	DET
ftr-462	959	36	objection	objection	NOUN
ftr-462	959	37	described	describe	VERB
ftr-462	959	38	above	above	ADV
ftr-462	959	39	to	to	PART
ftr-462	959	40	be	be	AUX
ftr-462	959	41	lodged	lodge	VERB
ftr-462	959	42	.	.	PUNCT
ftr-462	960	1	it	it	PRON
ftr-462	960	2	is	be	AUX
ftr-462	960	3	highly	highly	ADV
ftr-462	960	4	unlikely	unlikely	ADJ
ftr-462	960	5	,	,	PUNCT
ftr-462	960	6	however	however	ADV
ftr-462	960	7	,	,	PUNCT
ftr-462	960	8	that	that	SCONJ
ftr-462	960	9	a	a	DET
ftr-462	960	10	corporate	corporate	ADJ
ftr-462	960	11	shareholder	shareholder	NOUN
ftr-462	960	12	would	would	AUX
ftr-462	960	13	claim	claim	VERB
ftr-462	960	14	a	a	DET
ftr-462	960	15	dividends	dividend	NOUN
ftr-462	960	16	-	-	PUNCT
ftr-462	960	17	received	receive	VERB
ftr-462	960	18	deduction	deduction	NOUN
ftr-462	960	19	for	for	ADP
ftr-462	960	20	a	a	DET
ftr-462	960	21	payment	payment	NOUN
ftr-462	960	22	deducted	deduct	VERB
ftr-462	960	23	against	against	ADP
ftr-462	960	24	u.s	u.s	PROPN
ftr-462	960	25	.	.	PROPN
ftr-462	960	26	taxable	taxable	ADJ
ftr-462	960	27	income	income	NOUN
ftr-462	960	28	.	.	PUNCT
ftr-462	961	1	126	126	NUM
ftr-462	961	2	.	.	PUNCT
ftr-462	962	1	see	see	VERB
ftr-462	962	2	naughton	naughton	PROPN
ftr-462	962	3	,	,	PUNCT
ftr-462	962	4	supra	supra	PROPN
ftr-462	962	5	note	note	NOUN
ftr-462	962	6	17	17	NUM
ftr-462	962	7	.	.	PUNCT
ftr-462	963	1	127	127	NUM
ftr-462	963	2	.	.	PUNCT
ftr-462	964	1	u.s	u.s	PROPN
ftr-462	964	2	.	.	PROPN
ftr-462	964	3	depreciation	depreciation	NOUN
ftr-462	964	4	deductions	deduction	NOUN
ftr-462	964	5	are	be	AUX
ftr-462	964	6	limited	limit	VERB
ftr-462	964	7	for	for	ADP
ftr-462	964	8	property	property	NOUN
ftr-462	964	9	used	use	VERB
ftr-462	964	10	predominantly	predominantly	ADV
ftr-462	964	11	outside	outside	ADP
ftr-462	964	12	the	the	DET
ftr-462	964	13	united	united	PROPN
ftr-462	964	14	states	states	PROPN
ftr-462	964	15	(	(	PUNCT
ftr-462	964	16	irc	irc	PROPN
ftr-462	964	17	§	§	PROPN
ftr-462	964	18	168(g)(4	168(g)(4	NUM
ftr-462	964	19	)	)	PUNCT
ftr-462	964	20	)	)	PUNCT
ftr-462	964	21	,	,	PUNCT
ftr-462	964	22	but	but	CCONJ
ftr-462	964	23	not	not	PART
ftr-462	964	24	for	for	ADP
ftr-462	964	25	property	property	NOUN
ftr-462	964	26	used	use	VERB
ftr-462	964	27	in	in	ADP
ftr-462	964	28	the	the	DET
ftr-462	964	29	united	united	PROPN
ftr-462	964	30	states	states	PROPN
ftr-462	964	31	but	but	CCONJ
ftr-462	964	32	simultaneously	simultaneously	ADV
ftr-462	964	33	depreciated	depreciate	VERB
ftr-462	964	34	by	by	ADP
ftr-462	964	35	different	different	ADJ
ftr-462	964	36	taxpayers	taxpayer	NOUN
ftr-462	964	37	in	in	ADP
ftr-462	964	38	different	different	ADJ
ftr-462	964	39	jurisdictions	jurisdiction	NOUN
ftr-462	964	40	.	.	PUNCT
ftr-462	965	1	[	[	X
ftr-462	965	2	vol	vol	NOUN
ftr-462	965	3	.	.	PUNCT
ftr-462	966	1	3:4	3:4	NUM
ftr-462	966	2	foreign	foreign	ADJ
ftr-462	966	3	lav	lav	NOUN
ftr-462	966	4	in	in	ADP
ftr-462	966	5	u.s	u.s	PROPN
ftr-462	966	6	.	.	PROPN
ftr-462	966	7	international	international	ADJ
ftr-462	966	8	taxation	taxation	NOUN
ftr-462	966	9	for	for	ADP
ftr-462	966	10	the	the	DET
ftr-462	966	11	simple	simple	ADJ
ftr-462	966	12	reason	reason	NOUN
ftr-462	966	13	that	that	SCONJ
ftr-462	966	14	the	the	DET
ftr-462	966	15	credit	credit	NOUN
ftr-462	966	16	is	be	AUX
ftr-462	966	17	conceptually	conceptually	ADV
ftr-462	966	18	tied	tie	VERB
ftr-462	966	19	to	to	ADP
ftr-462	966	20	the	the	DET
ftr-462	966	21	incidence	incidence	NOUN
ftr-462	966	22	of	of	ADP
ftr-462	966	23	foreign	foreign	ADJ
ftr-462	966	24	income	income	NOUN
ftr-462	966	25	taxes	taxis	NOUN
ftr-462	966	26	.	.	PUNCT
ftr-462	967	1	as	as	SCONJ
ftr-462	967	2	discussed	discuss	VERB
ftr-462	967	3	above	above	ADV
ftr-462	967	4	,	,	PUNCT
ftr-462	967	5	however	however	ADV
ftr-462	967	6	,	,	PUNCT
ftr-462	967	7	the	the	DET
ftr-462	967	8	application	application	NOUN
ftr-462	967	9	of	of	ADP
ftr-462	967	10	foreign	foreign	ADJ
ftr-462	967	11	law	law	NOUN
ftr-462	967	12	is	be	AUX
ftr-462	967	13	also	also	ADV
ftr-462	967	14	important	important	ADJ
ftr-462	967	15	in	in	ADP
ftr-462	967	16	other	other	ADJ
ftr-462	967	17	contexts	contexts	NOUN
ftr-462	967	18	,	,	PUNCT
ftr-462	967	19	including	include	VERB
ftr-462	967	20	transfer	transfer	NOUN
ftr-462	967	21	pricing	pricing	NOUN
ftr-462	967	22	and	and	CCONJ
ftr-462	967	23	entity	entity	NOUN
ftr-462	967	24	classification	classification	NOUN
ftr-462	967	25	.	.	PUNCT
ftr-462	968	1	blanket	blanket	NOUN
ftr-462	968	2	assertions	assertion	NOUN
ftr-462	968	3	of	of	ADP
ftr-462	968	4	the	the	DET
ftr-462	968	5	irrelevance	irrelevance	NOUN
ftr-462	968	6	of	of	ADP
ftr-462	968	7	foreign	foreign	ADJ
ftr-462	968	8	law	law	NOUN
ftr-462	968	9	are	be	AUX
ftr-462	968	10	not	not	PART
ftr-462	968	11	supported	support	VERB
ftr-462	968	12	by	by	ADP
ftr-462	968	13	a	a	DET
ftr-462	968	14	careful	careful	ADJ
ftr-462	968	15	reading	reading	NOUN
ftr-462	968	16	of	of	ADP
ftr-462	968	17	the	the	DET
ftr-462	968	18	case	case	NOUN
ftr-462	968	19	law	law	NOUN
ftr-462	968	20	,	,	PUNCT
ftr-462	968	21	which	which	PRON
ftr-462	968	22	demonstrates	demonstrate	VERB
ftr-462	968	23	a	a	DET
ftr-462	968	24	reluctance	reluctance	NOUN
ftr-462	968	25	of	of	ADP
ftr-462	968	26	courts	court	NOUN
ftr-462	968	27	to	to	PART
ftr-462	968	28	disregard	disregard	VERB
ftr-462	968	29	foreign	foreign	ADJ
ftr-462	968	30	law	law	NOUN
ftr-462	968	31	in	in	ADP
ftr-462	968	32	appropriate	appropriate	ADJ
ftr-462	968	33	contexts	context	NOUN
ftr-462	968	34	.	.	PUNCT
ftr-462	969	1	drawing	draw	VERB
ftr-462	969	2	on	on	ADP
ftr-462	969	3	these	these	DET
ftr-462	969	4	authorities	authority	NOUN
ftr-462	969	5	,	,	PUNCT
ftr-462	969	6	this	this	DET
ftr-462	969	7	article	article	NOUN
ftr-462	969	8	suggests	suggest	VERB
ftr-462	969	9	a	a	DET
ftr-462	969	10	distinction	distinction	NOUN
ftr-462	969	11	between	between	ADP
ftr-462	969	12	interpretive	interpretive	ADJ
ftr-462	969	13	uses	use	NOUN
ftr-462	969	14	of	of	ADP
ftr-462	969	15	foreign	foreign	ADJ
ftr-462	969	16	law	law	NOUN
ftr-462	969	17	,	,	PUNCT
ftr-462	969	18	where	where	SCONJ
ftr-462	969	19	foreign	foreign	ADJ
ftr-462	969	20	law	law	NOUN
ftr-462	969	21	supplies	supply	VERB
ftr-462	969	22	the	the	DET
ftr-462	969	23	rule	rule	NOUN
ftr-462	969	24	of	of	ADP
ftr-462	969	25	decision	decision	NOUN
ftr-462	969	26	,	,	PUNCT
ftr-462	969	27	and	and	CCONJ
ftr-462	969	28	factual	factual	ADJ
ftr-462	969	29	uses	use	NOUN
ftr-462	969	30	,	,	PUNCT
ftr-462	969	31	where	where	SCONJ
ftr-462	969	32	foreign	foreign	ADJ
ftr-462	969	33	legal	legal	ADJ
ftr-462	969	34	consequences	consequence	NOUN
ftr-462	969	35	are	be	AUX
ftr-462	969	36	examined	examine	VERB
ftr-462	969	37	as	as	ADP
ftr-462	969	38	facts	fact	NOUN
ftr-462	969	39	relevant	relevant	ADJ
ftr-462	969	40	to	to	ADP
ftr-462	969	41	the	the	DET
ftr-462	969	42	application	application	NOUN
ftr-462	969	43	of	of	ADP
ftr-462	969	44	u.s	u.s	PROPN
ftr-462	969	45	.	.	PROPN
ftr-462	969	46	law	law	NOUN
ftr-462	969	47	.	.	PUNCT
ftr-462	970	1	u.s	u.s	PROPN
ftr-462	970	2	.	.	PROPN
ftr-462	970	3	courts	court	NOUN
ftr-462	970	4	have	have	AUX
ftr-462	970	5	,	,	PUNCT
ftr-462	970	6	with	with	ADP
ftr-462	970	7	few	few	ADJ
ftr-462	970	8	exceptions	exception	NOUN
ftr-462	970	9	,	,	PUNCT
ftr-462	970	10	declined	decline	VERB
ftr-462	970	11	to	to	PART
ftr-462	970	12	make	make	VERB
ftr-462	970	13	interpretive	interpretive	ADJ
ftr-462	970	14	uses	use	NOUN
ftr-462	970	15	of	of	ADP
ftr-462	970	16	foreign	foreign	ADJ
ftr-462	970	17	law	law	NOUN
ftr-462	970	18	.	.	PUNCT
ftr-462	971	1	indeed	indeed	ADV
ftr-462	971	2	,	,	PUNCT
ftr-462	971	3	the	the	DET
ftr-462	971	4	basic	basic	ADJ
ftr-462	971	5	learning	learning	NOUN
ftr-462	971	6	of	of	ADP
ftr-462	971	7	biddle	biddle	PROPN
ftr-462	971	8	may	may	AUX
ftr-462	971	9	be	be	AUX
ftr-462	971	10	that	that	SCONJ
ftr-462	971	11	the	the	DET
ftr-462	971	12	interests	interest	NOUN
ftr-462	971	13	of	of	ADP
ftr-462	971	14	the	the	DET
ftr-462	971	15	united	united	PROPN
ftr-462	971	16	states	states	PROPN
ftr-462	971	17	in	in	ADP
ftr-462	971	18	furthering	further	VERB
ftr-462	971	19	the	the	DET
ftr-462	971	20	policies	policy	NOUN
ftr-462	971	21	of	of	ADP
ftr-462	971	22	its	its	PRON
ftr-462	971	23	own	own	ADJ
ftr-462	971	24	tax	tax	NOUN
ftr-462	971	25	law	law	NOUN
ftr-462	971	26	almost	almost	ADV
ftr-462	971	27	always	always	ADV
ftr-462	971	28	outweigh	outweigh	VERB
ftr-462	971	29	the	the	DET
ftr-462	971	30	interests	interest	NOUN
ftr-462	971	31	of	of	ADP
ftr-462	971	32	the	the	DET
ftr-462	971	33	foreign	foreign	ADJ
ftr-462	971	34	jurisdiction	jurisdiction	NOUN
ftr-462	971	35	.	.	PUNCT
ftr-462	972	1	nevertheless	nevertheless	ADV
ftr-462	972	2	,	,	PUNCT
ftr-462	972	3	u.s	u.s	PROPN
ftr-462	972	4	.	.	PROPN
ftr-462	972	5	courts	court	NOUN
ftr-462	972	6	have	have	AUX
ftr-462	972	7	not	not	PART
ftr-462	972	8	been	be	AUX
ftr-462	972	9	willing	willing	ADJ
ftr-462	972	10	to	to	PART
ftr-462	972	11	disregard	disregard	VERB
ftr-462	972	12	foreign	foreign	ADJ
ftr-462	972	13	law	law	NOUN
ftr-462	972	14	altogether	altogether	ADV
ftr-462	972	15	.	.	PUNCT
ftr-462	973	1	for	for	ADP
ftr-462	973	2	example	example	NOUN
ftr-462	973	3	,	,	PUNCT
ftr-462	973	4	where	where	SCONJ
ftr-462	973	5	the	the	DET
ftr-462	973	6	policy	policy	NOUN
ftr-462	973	7	underlying	underlie	VERB
ftr-462	973	8	u.s	u.s	PROPN
ftr-462	973	9	.	.	PROPN
ftr-462	973	10	rules	rule	NOUN
ftr-462	973	11	is	be	AUX
ftr-462	973	12	based	base	VERB
ftr-462	973	13	on	on	ADP
ftr-462	973	14	economic	economic	ADJ
ftr-462	973	15	income	income	NOUN
ftr-462	973	16	,	,	PUNCT
ftr-462	973	17	disregard	disregard	NOUN
ftr-462	973	18	of	of	ADP
ftr-462	973	19	foreign	foreign	ADJ
ftr-462	973	20	laws	law	NOUN
ftr-462	973	21	that	that	PRON
ftr-462	973	22	have	have	VERB
ftr-462	973	23	an	an	DET
ftr-462	973	24	economic	economic	ADJ
ftr-462	973	25	impact	impact	NOUN
ftr-462	973	26	may	may	AUX
ftr-462	973	27	result	result	VERB
ftr-462	973	28	in	in	ADP
ftr-462	973	29	a	a	DET
ftr-462	973	30	mismeasurement	mismeasurement	NOUN
ftr-462	973	31	of	of	ADP
ftr-462	973	32	income	income	NOUN
ftr-462	973	33	.	.	PUNCT
ftr-462	974	1	the	the	DET
ftr-462	974	2	distinction	distinction	NOUN
ftr-462	974	3	between	between	ADP
ftr-462	974	4	interpretive	interpretive	ADJ
ftr-462	974	5	and	and	CCONJ
ftr-462	974	6	factual	factual	ADJ
ftr-462	974	7	uses	use	NOUN
ftr-462	974	8	of	of	ADP
ftr-462	974	9	foreign	foreign	ADJ
ftr-462	974	10	law	law	NOUN
ftr-462	974	11	provides	provide	VERB
ftr-462	974	12	a	a	DET
ftr-462	974	13	framework	framework	NOUN
ftr-462	974	14	for	for	ADP
ftr-462	974	15	analysis	analysis	NOUN
ftr-462	974	16	of	of	ADP
ftr-462	974	17	when	when	SCONJ
ftr-462	974	18	and	and	CCONJ
ftr-462	974	19	how	how	SCONJ
ftr-462	974	20	foreign	foreign	ADJ
ftr-462	974	21	law	law	NOUN
ftr-462	974	22	should	should	AUX
ftr-462	974	23	be	be	AUX
ftr-462	974	24	used	use	VERB
ftr-462	974	25	.	.	PUNCT
ftr-462	975	1	this	this	DET
ftr-462	975	2	analysis	analysis	NOUN
ftr-462	975	3	is	be	AUX
ftr-462	975	4	important	important	ADJ
ftr-462	975	5	not	not	PART
ftr-462	975	6	only	only	ADV
ftr-462	975	7	for	for	ADP
ftr-462	975	8	interpreting	interpret	VERB
ftr-462	975	9	statutes	statute	NOUN
ftr-462	975	10	and	and	CCONJ
ftr-462	975	11	regulations	regulation	NOUN
ftr-462	975	12	,	,	PUNCT
ftr-462	975	13	but	but	CCONJ
ftr-462	975	14	also	also	ADV
ftr-462	975	15	for	for	ADP
ftr-462	975	16	determining	determine	VERB
ftr-462	975	17	the	the	DET
ftr-462	975	18	legitimacy	legitimacy	NOUN
ftr-462	975	19	of	of	ADP
ftr-462	975	20	tax	tax	NOUN
ftr-462	975	21	policy	policy	NOUN
ftr-462	975	22	objections	objection	NOUN
ftr-462	975	23	to	to	ADP
ftr-462	975	24	transactions	transaction	NOUN
ftr-462	975	25	that	that	PRON
ftr-462	975	26	may	may	AUX
ftr-462	975	27	at	at	ADP
ftr-462	975	28	first	first	ADJ
ftr-462	975	29	blush	blush	NOUN
ftr-462	975	30	seem	seem	VERB
ftr-462	975	31	abusive	abusive	ADJ
ftr-462	975	32	.	.	PUNCT
ftr-462	976	1	admittedly	admittedly	ADV
ftr-462	976	2	,	,	PUNCT
ftr-462	976	3	this	this	DET
ftr-462	976	4	approach	approach	NOUN
ftr-462	976	5	is	be	AUX
ftr-462	976	6	not	not	PART
ftr-462	976	7	without	without	ADP
ftr-462	976	8	its	its	PRON
ftr-462	976	9	problems	problem	NOUN
ftr-462	976	10	.	.	PUNCT
ftr-462	977	1	the	the	DET
ftr-462	977	2	factual	factual	ADJ
ftr-462	977	3	/	/	SYM
ftr-462	977	4	interpretive	interpretive	ADJ
ftr-462	977	5	distinction	distinction	NOUN
ftr-462	977	6	may	may	AUX
ftr-462	977	7	break	break	VERB
ftr-462	977	8	down	down	ADP
ftr-462	977	9	in	in	ADP
ftr-462	977	10	marginal	marginal	ADJ
ftr-462	977	11	cases	case	NOUN
ftr-462	977	12	,	,	PUNCT
ftr-462	977	13	and	and	CCONJ
ftr-462	977	14	foreign	foreign	ADJ
ftr-462	977	15	law	law	NOUN
ftr-462	977	16	is	be	AUX
ftr-462	977	17	often	often	ADV
ftr-462	977	18	difficult	difficult	ADJ
ftr-462	977	19	to	to	PART
ftr-462	977	20	ascertain	ascertain	VERB
ftr-462	977	21	.	.	PUNCT
ftr-462	978	1	moreover	moreover	ADV
ftr-462	978	2	,	,	PUNCT
ftr-462	978	3	exceptions	exception	NOUN
ftr-462	978	4	may	may	AUX
ftr-462	978	5	be	be	AUX
ftr-462	978	6	appropriate	appropriate	ADJ
ftr-462	978	7	in	in	ADP
ftr-462	978	8	particular	particular	ADJ
ftr-462	978	9	classes	class	NOUN
ftr-462	978	10	of	of	ADP
ftr-462	978	11	cases	case	NOUN
ftr-462	978	12	,	,	PUNCT
ftr-462	978	13	such	such	ADJ
ftr-462	978	14	as	as	ADP
ftr-462	978	15	those	those	PRON
ftr-462	978	16	involving	involve	VERB
ftr-462	978	17	treaties	treaty	NOUN
ftr-462	978	18	.	.	PUNCT
ftr-462	979	1	it	it	PRON
ftr-462	979	2	is	be	AUX
ftr-462	979	3	the	the	DET
ftr-462	979	4	author	author	NOUN
ftr-462	979	5	's	's	PART
ftr-462	979	6	view	view	NOUN
ftr-462	979	7	,	,	PUNCT
ftr-462	979	8	however	however	ADV
ftr-462	979	9	,	,	PUNCT
ftr-462	979	10	that	that	SCONJ
ftr-462	979	11	these	these	DET
ftr-462	979	12	difficulties	difficulty	NOUN
ftr-462	979	13	do	do	AUX
ftr-462	979	14	not	not	PART
ftr-462	979	15	outweigh	outweigh	VERB
ftr-462	979	16	the	the	DET
ftr-462	979	17	benefits	benefit	NOUN
ftr-462	979	18	of	of	ADP
ftr-462	979	19	the	the	DET
ftr-462	979	20	factual	factual	ADJ
ftr-462	979	21	/	/	SYM
ftr-462	979	22	interpretive	interpretive	ADJ
ftr-462	979	23	analytical	analytical	ADJ
ftr-462	979	24	framework	framework	NOUN
ftr-462	979	25	.	.	PUNCT
ftr-462	980	1	and	and	CCONJ
ftr-462	980	2	it	it	PRON
ftr-462	980	3	is	be	AUX
ftr-462	980	4	the	the	DET
ftr-462	980	5	author	author	NOUN
ftr-462	980	6	's	's	PART
ftr-462	980	7	hope	hope	NOUN
ftr-462	980	8	that	that	SCONJ
ftr-462	980	9	future	future	ADJ
ftr-462	980	10	cases	case	NOUN
ftr-462	980	11	and	and	CCONJ
ftr-462	980	12	administrative	administrative	ADJ
ftr-462	980	13	pronouncements	pronouncement	NOUN
ftr-462	980	14	will	will	AUX
ftr-462	980	15	build	build	VERB
ftr-462	980	16	on	on	ADP
ftr-462	980	17	the	the	DET
ftr-462	980	18	distinction	distinction	NOUN
ftr-462	980	19	between	between	ADP
ftr-462	980	20	factual	factual	ADJ
ftr-462	980	21	and	and	CCONJ
ftr-462	980	22	interpretive	interpretive	ADJ
ftr-462	980	23	uses	use	NOUN
ftr-462	980	24	of	of	ADP
ftr-462	980	25	foreign	foreign	ADJ
ftr-462	980	26	law	law	NOUN
ftr-462	980	27	to	to	PART
ftr-462	980	28	develop	develop	VERB
ftr-462	980	29	a	a	DET
ftr-462	980	30	more	more	ADV
ftr-462	980	31	predictable	predictable	ADJ
ftr-462	980	32	and	and	CCONJ
ftr-462	980	33	workable	workable	ADJ
ftr-462	980	34	standard	standard	NOUN
ftr-462	980	35	.	.	PUNCT
ftr-462	981	1	19961	19961	NUM