id	sid	tid	token	lemma	pos
ftr-466	1	1	florida	florida	PROPN
ftr-466	1	2	tax	tax	PROPN
ftr-466	1	3	review	review	NOUN
ftr-466	1	4	volume	volume	NOUN
ftr-466	1	5	3	3	NUM
ftr-466	1	6	1997	1997	NUM
ftr-466	1	7	number	number	NOUN
ftr-466	1	8	8	8	NUM
ftr-466	1	9	towards	towards	ADP
ftr-466	1	10	equal	equal	ADJ
ftr-466	1	11	tax	tax	NOUN
ftr-466	1	12	treatment	treatment	NOUN
ftr-466	1	13	of	of	ADP
ftr-466	1	14	economically	economically	ADV
ftr-466	1	15	equivalent	equivalent	ADJ
ftr-466	1	16	financial	financial	ADJ
ftr-466	1	17	instruments	instrument	NOUN
ftr-466	1	18	:	:	PUNCT
ftr-466	1	19	proposals	proposal	NOUN
ftr-466	1	20	for	for	ADP
ftr-466	1	21	taxing	tax	VERB
ftr-466	1	22	prepaid	prepaid	ADJ
ftr-466	1	23	forward	forward	ADJ
ftr-466	1	24	contracts	contract	NOUN
ftr-466	1	25	,	,	PUNCT
ftr-466	1	26	equity	equity	NOUN
ftr-466	1	27	swaps	swap	NOUN
ftr-466	1	28	,	,	PUNCT
ftr-466	1	29	and	and	CCONJ
ftr-466	1	30	certain	certain	ADJ
ftr-466	1	31	contingent	contingent	ADJ
ftr-466	1	32	debt	debt	NOUN
ftr-466	1	33	instruments	instrument	NOUN
ftr-466	1	34	david	david	PROPN
ftr-466	1	35	f.	f.	PROPN
ftr-466	1	36	levy	levy	PROPN
ftr-466	1	37	'	'	PART
ftr-466	1	38	i.	i.	NOUN
ftr-466	1	39	introduction	introduction	NOUN
ftr-466	1	40	........................	........................	PUNCT
ftr-466	2	1	........	........	PUNCT
ftr-466	3	1	474	474	NUM
ftr-466	3	2	h	h	NOUN
ftr-466	3	3	"	"	PUNCT
ftr-466	3	4	.	.	PUNCT
ftr-466	4	1	background	background	NOUN
ftr-466	4	2	on	on	ADP
ftr-466	4	3	derivatives	derivative	NOUN
ftr-466	4	4	....................	....................	PUNCT
ftr-466	5	1	476	476	NUM
ftr-466	5	2	a.	a.	NOUN
ftr-466	5	3	capital	capital	NOUN
ftr-466	5	4	assets	asset	NOUN
ftr-466	5	5	in	in	ADP
ftr-466	5	6	general	general	ADJ
ftr-466	5	7	.........................	.........................	PUNCT
ftr-466	5	8	477	477	NUM
ftr-466	5	9	1	1	NUM
ftr-466	5	10	.	.	PUNCT
ftr-466	5	11	income	income	NOUN
ftr-466	5	12	generated	generate	VERB
ftr-466	5	13	by	by	ADP
ftr-466	5	14	the	the	DET
ftr-466	5	15	asset	asset	NOUN
ftr-466	5	16	:	:	PUNCT
ftr-466	5	17	timing	timing	NOUN
ftr-466	5	18	,	,	PUNCT
ftr-466	5	19	character	character	NOUN
ftr-466	5	20	,	,	PUNCT
ftr-466	5	21	and	and	CCONJ
ftr-466	5	22	source	source	NOUN
ftr-466	5	23	......................	......................	PUNCT
ftr-466	5	24	477	477	NUM
ftr-466	5	25	2	2	NUM
ftr-466	5	26	.	.	PUNCT
ftr-466	5	27	sale	sale	NOUN
ftr-466	5	28	:	:	PUNCT
ftr-466	5	29	timing	timing	NOUN
ftr-466	5	30	,	,	PUNCT
ftr-466	5	31	character	character	NOUN
ftr-466	5	32	,	,	PUNCT
ftr-466	5	33	and	and	CCONJ
ftr-466	5	34	source	source	NOUN
ftr-466	5	35	............	............	PUNCT
ftr-466	5	36	477	477	NUM
ftr-466	5	37	b.	b.	PROPN
ftr-466	5	38	forward	forward	ADJ
ftr-466	5	39	contracts	contract	NOUN
ftr-466	5	40	..............................	..............................	PUNCT
ftr-466	5	41	478	478	NUM
ftr-466	5	42	1	1	NUM
ftr-466	5	43	.	.	PUNCT
ftr-466	6	1	introduction	introduction	NOUN
ftr-466	6	2	.............................	.............................	PUNCT
ftr-466	7	1	478	478	NUM
ftr-466	7	2	2	2	NUM
ftr-466	7	3	.	.	PUNCT
ftr-466	7	4	pricing	pricing	NOUN
ftr-466	7	5	of	of	ADP
ftr-466	7	6	forward	forward	ADJ
ftr-466	7	7	contracts	contract	NOUN
ftr-466	7	8	.................	.................	PUNCT
ftr-466	8	1	481	481	NUM
ftr-466	8	2	3	3	X
ftr-466	8	3	.	.	PUNCT
ftr-466	8	4	taxation	taxation	NOUN
ftr-466	8	5	of	of	ADP
ftr-466	8	6	forward	forward	ADJ
ftr-466	8	7	contracts	contract	NOUN
ftr-466	8	8	................	................	PUNCT
ftr-466	8	9	483	483	NUM
ftr-466	8	10	a.	a.	NOUN
ftr-466	8	11	timing	timing	NOUN
ftr-466	8	12	and	and	CCONJ
ftr-466	8	13	character	character	NOUN
ftr-466	8	14	................	................	PUNCT
ftr-466	8	15	483	483	NUM
ftr-466	8	16	b.	b.	PROPN
ftr-466	8	17	source	source	NOUN
ftr-466	8	18	...........................	...........................	PUNCT
ftr-466	8	19	484	484	NUM
ftr-466	8	20	c.	c.	NOUN
ftr-466	8	21	options	option	NOUN
ftr-466	8	22	......................................	......................................	PUNCT
ftr-466	9	1	485	485	NUM
ftr-466	9	2	1	1	NUM
ftr-466	9	3	.	.	PUNCT
ftr-466	9	4	rights	right	NOUN
ftr-466	9	5	and	and	CCONJ
ftr-466	9	6	obligations	obligation	NOUN
ftr-466	9	7	.....................	.....................	PUNCT
ftr-466	10	1	485	485	NUM
ftr-466	10	2	2	2	NUM
ftr-466	10	3	.	.	X
ftr-466	10	4	timing	timing	NOUN
ftr-466	10	5	and	and	CCONJ
ftr-466	10	6	character	character	NOUN
ftr-466	10	7	of	of	ADP
ftr-466	10	8	income	income	NOUN
ftr-466	10	9	from	from	ADP
ftr-466	10	10	options	option	NOUN
ftr-466	10	11	....	....	PUNCT
ftr-466	11	1	488	488	NUM
ftr-466	11	2	3	3	NUM
ftr-466	11	3	.	.	PUNCT
ftr-466	11	4	source	source	NOUN
ftr-466	11	5	of	of	ADP
ftr-466	11	6	income	income	NOUN
ftr-466	11	7	from	from	ADP
ftr-466	11	8	options	option	NOUN
ftr-466	11	9	...............	...............	PUNCT
ftr-466	11	10	490	490	NUM
ftr-466	11	11	m.	m.	NOUN
ftr-466	11	12	contingent	contingent	NOUN
ftr-466	11	13	debt	debt	NOUN
ftr-466	11	14	instruments	instrument	NOUN
ftr-466	11	15	and	and	CCONJ
ftr-466	11	16	equity	equity	NOUN
ftr-466	11	17	swaps	swap	NOUN
ftr-466	11	18	...	...	PUNCT
ftr-466	11	19	490	490	NUM
ftr-466	11	20	a.	a.	NOUN
ftr-466	11	21	contingent	contingent	NOUN
ftr-466	11	22	debt	debt	NOUN
ftr-466	11	23	instruments	instrument	NOUN
ftr-466	11	24	.......................	.......................	PUNCT
ftr-466	12	1	491	491	NUM
ftr-466	12	2	1	1	X
ftr-466	12	3	.	.	X
ftr-466	12	4	noncontingent	noncontingent	NOUN
ftr-466	12	5	debt	debt	NOUN
ftr-466	12	6	instruments	instrument	NOUN
ftr-466	12	7	generally	generally	ADV
ftr-466	12	8	........	........	PUNCT
ftr-466	13	1	491	491	NUM
ftr-466	13	2	2	2	NUM
ftr-466	13	3	.	.	PUNCT
ftr-466	13	4	background	background	NOUN
ftr-466	13	5	on	on	ADP
ftr-466	13	6	cdis	cdis	PROPN
ftr-466	13	7	.......................	.......................	PUNCT
ftr-466	14	1	492	492	NUM
ftr-466	14	2	3	3	X
ftr-466	14	3	.	.	PUNCT
ftr-466	14	4	taxation	taxation	NOUN
ftr-466	14	5	of	of	ADP
ftr-466	14	6	cdis	cdis	PROPN
ftr-466	14	7	.........................	.........................	PUNCT
ftr-466	15	1	495	495	NUM
ftr-466	15	2	*	*	NOUN
ftr-466	15	3	associate	associate	NOUN
ftr-466	15	4	,	,	PUNCT
ftr-466	15	5	o'melveny	o'melveny	PROPN
ftr-466	15	6	&	&	CCONJ
ftr-466	15	7	myers	myers	PROPN
ftr-466	15	8	,	,	PUNCT
ftr-466	15	9	washington	washington	PROPN
ftr-466	15	10	,	,	PUNCT
ftr-466	15	11	dc	dc	PROPN
ftr-466	15	12	.	.	PUNCT
ftr-466	16	1	the	the	DET
ftr-466	16	2	author	author	NOUN
ftr-466	16	3	wishes	wish	VERB
ftr-466	16	4	to	to	PART
ftr-466	16	5	thank	thank	VERB
ftr-466	16	6	hal	hal	PROPN
ftr-466	16	7	gann	gann	PROPN
ftr-466	16	8	,	,	PUNCT
ftr-466	16	9	michael	michael	PROPN
ftr-466	16	10	schultz	schultz	PROPN
ftr-466	16	11	,	,	PUNCT
ftr-466	16	12	and	and	CCONJ
ftr-466	16	13	sang	sing	VERB
ftr-466	16	14	ji	ji	PROPN
ftr-466	16	15	for	for	ADP
ftr-466	16	16	their	their	PRON
ftr-466	16	17	thoughts	thought	NOUN
ftr-466	16	18	and	and	CCONJ
ftr-466	16	19	suggestions	suggestion	NOUN
ftr-466	16	20	.	.	PUNCT
ftr-466	17	1	the	the	DET
ftr-466	17	2	author	author	NOUN
ftr-466	17	3	also	also	ADV
ftr-466	17	4	wishes	wish	VERB
ftr-466	17	5	to	to	PART
ftr-466	17	6	thank	thank	VERB
ftr-466	17	7	his	his	PRON
ftr-466	17	8	wife	wife	NOUN
ftr-466	17	9	,	,	PUNCT
ftr-466	17	10	doreen	doreen	PROPN
ftr-466	17	11	,	,	PUNCT
ftr-466	17	12	for	for	ADP
ftr-466	17	13	her	her	PRON
ftr-466	17	14	endless	endless	ADJ
ftr-466	17	15	patience	patience	NOUN
ftr-466	17	16	with	with	ADP
ftr-466	17	17	this	this	DET
ftr-466	17	18	weekend	weekend	NOUN
ftr-466	17	19	-	-	PUNCT
ftr-466	17	20	eating	eat	VERB
ftr-466	17	21	project	project	NOUN
ftr-466	17	22	.	.	PUNCT
ftr-466	18	1	all	all	PRON
ftr-466	18	2	of	of	ADP
ftr-466	18	3	the	the	DET
ftr-466	18	4	mistakes	mistake	NOUN
ftr-466	18	5	in	in	ADP
ftr-466	18	6	this	this	DET
ftr-466	18	7	article	article	NOUN
ftr-466	18	8	are	be	AUX
ftr-466	18	9	those	those	PRON
ftr-466	18	10	of	of	ADP
ftr-466	18	11	the	the	DET
ftr-466	18	12	author	author	NOUN
ftr-466	18	13	.	.	PUNCT
ftr-466	19	1	florida	florida	PROPN
ftr-466	19	2	tax	tax	PROPN
ftr-466	19	3	review	review	PROPN
ftr-466	19	4	a.	a.	NOUN
ftr-466	19	5	background	background	NOUN
ftr-466	19	6	........................	........................	PUNCT
ftr-466	20	1	495	495	NUM
ftr-466	20	2	b.	b.	PROPN
ftr-466	20	3	the	the	DET
ftr-466	20	4	cdi	cdi	PROPN
ftr-466	20	5	regulations	regulation	NOUN
ftr-466	20	6	.................	.................	PUNCT
ftr-466	20	7	496	496	NUM
ftr-466	20	8	c.	c.	NOUN
ftr-466	20	9	problems	problem	NOUN
ftr-466	20	10	with	with	ADP
ftr-466	20	11	the	the	DET
ftr-466	20	12	cdi	cdi	PROPN
ftr-466	20	13	regulations	regulation	NOUN
ftr-466	20	14	.......	.......	PUNCT
ftr-466	20	15	499	499	NUM
ftr-466	20	16	i.	i.	NOUN
ftr-466	20	17	treating	treat	VERB
ftr-466	20	18	similarly	similarly	ADV
ftr-466	20	19	situated	situate	VERB
ftr-466	20	20	taxpayers	taxpayer	NOUN
ftr-466	20	21	differently	differently	ADV
ftr-466	20	22	...........	...........	PUNCT
ftr-466	20	23	499	499	NUM
ftr-466	20	24	ii	ii	NOUN
ftr-466	20	25	.	.	PUNCT
ftr-466	21	1	the	the	DET
ftr-466	21	2	big	big	ADJ
ftr-466	21	3	questions	question	NOUN
ftr-466	21	4	go	go	VERB
ftr-466	21	5	unanswered	unanswered	ADJ
ftr-466	21	6	..	..	PUNCT
ftr-466	21	7	499	499	NUM
ftr-466	21	8	b.	b.	PROPN
ftr-466	21	9	notional	notional	ADJ
ftr-466	21	10	principal	principal	ADJ
ftr-466	21	11	contracts	contract	NOUN
ftr-466	21	12	.......................	.......................	PUNCT
ftr-466	22	1	502	502	NUM
ftr-466	22	2	1	1	NUM
ftr-466	22	3	.	.	PUNCT
ftr-466	22	4	introduction	introduction	NOUN
ftr-466	22	5	.............................	.............................	PUNCT
ftr-466	23	1	502	502	NUM
ftr-466	23	2	2	2	NUM
ftr-466	23	3	.	.	X
ftr-466	23	4	taxation	taxation	NOUN
ftr-466	23	5	of	of	ADP
ftr-466	23	6	npc	npc	NOUN
ftr-466	23	7	income	income	NOUN
ftr-466	23	8	....................	....................	PUNCT
ftr-466	23	9	506	506	NUM
ftr-466	23	10	a.	a.	NOUN
ftr-466	23	11	timing	timing	NOUN
ftr-466	23	12	...........................	...........................	PUNCT
ftr-466	23	13	506	506	NUM
ftr-466	23	14	b.	b.	NOUN
ftr-466	23	15	character	character	NOUN
ftr-466	23	16	........................	........................	PUNCT
ftr-466	23	17	507	507	NUM
ftr-466	23	18	c.	c.	NOUN
ftr-466	23	19	source	source	NOUN
ftr-466	23	20	...........................	...........................	PUNCT
ftr-466	23	21	508	508	NUM
ftr-466	23	22	iv	iv	NOUN
ftr-466	23	23	.	.	PUNCT
ftr-466	24	1	economic	economic	ADJ
ftr-466	24	2	equivalencies	equivalencie	NOUN
ftr-466	24	3	.......................	.......................	PUNCT
ftr-466	24	4	509	509	NUM
ftr-466	24	5	a.	a.	NOUN
ftr-466	24	6	ownership	ownership	NOUN
ftr-466	24	7	,	,	PUNCT
ftr-466	24	8	forwards	forward	NOUN
ftr-466	24	9	,	,	PUNCT
ftr-466	24	10	gold	gold	NOUN
ftr-466	24	11	notes	note	NOUN
ftr-466	24	12	,	,	PUNCT
ftr-466	24	13	and	and	CCONJ
ftr-466	24	14	equity	equity	NOUN
ftr-466	24	15	swaps	swap	NOUN
ftr-466	24	16	......	......	PUNCT
ftr-466	24	17	510	510	NUM
ftr-466	24	18	b.	b.	NOUN
ftr-466	24	19	put	put	VERB
ftr-466	24	20	-	-	PUNCT
ftr-466	24	21	call	call	NOUN
ftr-466	24	22	parity	parity	NOUN
ftr-466	24	23	.................................	.................................	PUNCT
ftr-466	24	24	511	511	NUM
ftr-466	24	25	c.	c.	NOUN
ftr-466	24	26	economic	economic	ADJ
ftr-466	24	27	equivalencies	equivalencie	NOUN
ftr-466	24	28	and	and	CCONJ
ftr-466	24	29	tax	tax	NOUN
ftr-466	24	30	discrepancies	discrepancy	NOUN
ftr-466	24	31	..........	..........	PUNCT
ftr-466	24	32	512	512	NUM
ftr-466	24	33	v.	v.	ADP
ftr-466	24	34	recommendations	recommendation	NOUN
ftr-466	24	35	............................	............................	PUNCT
ftr-466	24	36	514	514	NUM
ftr-466	24	37	a.	a.	NOUN
ftr-466	24	38	recommendations	recommendation	NOUN
ftr-466	24	39	for	for	ADP
ftr-466	24	40	prepaid	prepay	VERB
ftr-466	24	41	forward	forward	ADJ
ftr-466	24	42	contracts	contract	NOUN
ftr-466	24	43	........	........	PUNCT
ftr-466	25	1	516	516	NUM
ftr-466	25	2	1	1	NUM
ftr-466	25	3	.	.	PUNCT
ftr-466	25	4	nature	nature	NOUN
ftr-466	25	5	of	of	ADP
ftr-466	25	6	the	the	DET
ftr-466	25	7	problem	problem	NOUN
ftr-466	25	8	......................	......................	PUNCT
ftr-466	26	1	516	516	NUM
ftr-466	26	2	2	2	NUM
ftr-466	26	3	.	.	PUNCT
ftr-466	26	4	accounting	account	VERB
ftr-466	26	5	for	for	ADP
ftr-466	26	6	interest	interest	NOUN
ftr-466	26	7	:	:	PUNCT
ftr-466	26	8	fully	fully	ADV
ftr-466	26	9	prepaid	prepay	VERB
ftr-466	26	10	forward	forward	ADJ
ftr-466	26	11	contracts	contract	NOUN
ftr-466	26	12	........................	........................	PUNCT
ftr-466	27	1	517	517	NUM
ftr-466	27	2	3	3	X
ftr-466	27	3	.	.	PUNCT
ftr-466	27	4	computing	compute	VERB
ftr-466	27	5	gain	gain	NOUN
ftr-466	27	6	or	or	CCONJ
ftr-466	27	7	loss	loss	NOUN
ftr-466	27	8	....................	....................	PUNCT
ftr-466	27	9	519	519	NUM
ftr-466	27	10	a.	a.	NOUN
ftr-466	27	11	basis	basis	NOUN
ftr-466	27	12	computation	computation	NOUN
ftr-466	27	13	...................	...................	PUNCT
ftr-466	27	14	519	519	NUM
ftr-466	27	15	b.	b.	NOUN
ftr-466	27	16	gain	gain	NOUN
ftr-466	27	17	or	or	CCONJ
ftr-466	27	18	loss	loss	NOUN
ftr-466	27	19	on	on	ADP
ftr-466	27	20	sale	sale	NOUN
ftr-466	27	21	prior	prior	ADV
ftr-466	27	22	to	to	ADP
ftr-466	27	23	forward	forward	ADJ
ftr-466	27	24	date	date	NOUN
ftr-466	27	25	......................	......................	PUNCT
ftr-466	27	26	519	519	NUM
ftr-466	27	27	c.	c.	NOUN
ftr-466	27	28	gain	gain	NOUN
ftr-466	27	29	or	or	CCONJ
ftr-466	27	30	loss	loss	NOUN
ftr-466	27	31	on	on	ADP
ftr-466	27	32	cash	cash	NOUN
ftr-466	27	33	-	-	PUNCT
ftr-466	27	34	settlement	settlement	NOUN
ftr-466	27	35	or	or	CCONJ
ftr-466	27	36	subsequent	subsequent	ADJ
ftr-466	27	37	sale	sale	NOUN
ftr-466	27	38	of	of	ADP
ftr-466	27	39	the	the	DET
ftr-466	27	40	underlying	underlie	VERB
ftr-466	27	41	property	property	NOUN
ftr-466	27	42	..........................	..........................	PUNCT
ftr-466	27	43	519	519	NUM
ftr-466	27	44	4	4	NUM
ftr-466	27	45	.	.	PUNCT
ftr-466	28	1	what	what	PRON
ftr-466	28	2	about	about	ADP
ftr-466	28	3	partially	partially	ADV
ftr-466	28	4	prepaid	prepay	VERB
ftr-466	28	5	forward	forward	ADJ
ftr-466	28	6	contracts	contract	NOUN
ftr-466	28	7	?	?	PUNCT
ftr-466	29	1	.......................	.......................	PUNCT
ftr-466	30	1	521	521	NUM
ftr-466	30	2	a.	a.	NOUN
ftr-466	30	3	the	the	DET
ftr-466	30	4	time	time	NOUN
ftr-466	30	5	value	value	NOUN
ftr-466	30	6	issue	issue	NOUN
ftr-466	30	7	.................	.................	PUNCT
ftr-466	30	8	521	521	NUM
ftr-466	30	9	b.	b.	NOUN
ftr-466	30	10	anti	anti	NOUN
ftr-466	30	11	-	-	NOUN
ftr-466	30	12	abuse	abuse	NOUN
ftr-466	30	13	........................	........................	PUNCT
ftr-466	30	14	521	521	NUM
ftr-466	30	15	b.	b.	NOUN
ftr-466	30	16	recommendations	recommendation	NOUN
ftr-466	30	17	for	for	ADP
ftr-466	30	18	gold	gold	NOUN
ftr-466	30	19	notes	note	NOUN
ftr-466	30	20	....................	....................	PUNCT
ftr-466	30	21	521	521	NUM
ftr-466	30	22	1	1	NUM
ftr-466	30	23	.	.	PUNCT
ftr-466	31	1	gold	gold	NOUN
ftr-466	31	2	notes	note	NOUN
ftr-466	31	3	with	with	ADP
ftr-466	31	4	fully	fully	ADV
ftr-466	31	5	contingent	contingent	ADJ
ftr-466	31	6	principal	principal	NOUN
ftr-466	31	7	and	and	CCONJ
ftr-466	31	8	interest	interest	NOUN
ftr-466	31	9	.............................	.............................	PUNCT
ftr-466	32	1	522	522	NUM
ftr-466	32	2	2	2	NUM
ftr-466	32	3	.	.	PUNCT
ftr-466	32	4	gold	gold	NOUN
ftr-466	32	5	notes	note	NOUN
ftr-466	32	6	with	with	ADP
ftr-466	32	7	fully	fully	ADV
ftr-466	32	8	contingent	contingent	ADJ
ftr-466	32	9	principal	principal	NOUN
ftr-466	32	10	and	and	CCONJ
ftr-466	32	11	noncontingent	noncontingent	NOUN
ftr-466	32	12	interest	interest	NOUN
ftr-466	32	13	...................	...................	PUNCT
ftr-466	33	1	523	523	NUM
ftr-466	33	2	3	3	NUM
ftr-466	33	3	.	.	PUNCT
ftr-466	34	1	gold	gold	NOUN
ftr-466	34	2	notes	note	NOUN
ftr-466	34	3	with	with	ADP
ftr-466	34	4	partially	partially	ADV
ftr-466	34	5	contingent	contingent	ADJ
ftr-466	34	6	principal	principal	NOUN
ftr-466	34	7	....	....	PUNCT
ftr-466	35	1	524	524	NUM
ftr-466	35	2	a.	a.	NOUN
ftr-466	35	3	introduction	introduction	NOUN
ftr-466	35	4	........................	........................	PUNCT
ftr-466	35	5	524	524	NUM
ftr-466	35	6	b.	b.	NOUN
ftr-466	35	7	the	the	DET
ftr-466	35	8	modified	modify	VERB
ftr-466	35	9	bifurcation	bifurcation	NOUN
ftr-466	35	10	approach	approach	NOUN
ftr-466	35	11	.......	.......	PUNCT
ftr-466	36	1	526	526	NUM
ftr-466	37	1	[	[	X
ftr-466	37	2	vol	vol	NOUN
ftr-466	37	3	3:8	3:8	NUM
ftr-466	37	4	1997	1997	NUM
ftr-466	37	5	]	]	PUNCT
ftr-466	37	6	economically	economically	ADV
ftr-466	37	7	equivalent	equivalent	ADJ
ftr-466	37	8	financial	financial	ADJ
ftr-466	37	9	insitnients	insitnient	NOUN
ftr-466	37	10	473	473	NUM
ftr-466	37	11	i.	i.	NOUN
ftr-466	37	12	introduction	introduction	NOUN
ftr-466	37	13	..................	..................	PUNCT
ftr-466	37	14	526	526	NUM
ftr-466	37	15	ii	ii	NOUN
ftr-466	37	16	.	.	PUNCT
ftr-466	37	17	application	application	NOUN
ftr-466	37	18	of	of	ADP
ftr-466	37	19	the	the	DET
ftr-466	37	20	modified	modify	VERB
ftr-466	37	21	bifurcation	bifurcation	NOUN
ftr-466	37	22	approach	approach	NOUN
ftr-466	37	23	...........	...........	PUNCT
ftr-466	37	24	527	527	NUM
ftr-466	37	25	iii	iii	NOUN
ftr-466	37	26	.	.	PUNCT
ftr-466	38	1	critique	critique	NOUN
ftr-466	38	2	of	of	ADP
ftr-466	38	3	the	the	DET
ftr-466	38	4	modified	modify	VERB
ftr-466	38	5	bifurcation	bifurcation	NOUN
ftr-466	38	6	approach	approach	NOUN
ftr-466	38	7	...........	...........	PUNCT
ftr-466	39	1	529	529	NUM
ftr-466	39	2	4	4	NUM
ftr-466	39	3	.	.	PUNCT
ftr-466	39	4	effect	effect	NOUN
ftr-466	39	5	of	of	ADP
ftr-466	39	6	the	the	DET
ftr-466	39	7	straddle	straddle	NOUN
ftr-466	39	8	rules	rule	NOUN
ftr-466	39	9	..................	..................	PUNCT
ftr-466	39	10	530	530	NUM
ftr-466	39	11	a.	a.	NOUN
ftr-466	39	12	background	background	NOUN
ftr-466	39	13	........................	........................	PUNCT
ftr-466	40	1	530	530	NUM
ftr-466	40	2	b.	b.	NOUN
ftr-466	40	3	fully	fully	ADV
ftr-466	40	4	contingent	contingent	ADJ
ftr-466	40	5	gold	gold	NOUN
ftr-466	40	6	note	note	NOUN
ftr-466	40	7	............	............	PUNCT
ftr-466	40	8	531	531	NUM
ftr-466	40	9	c.	c.	NOUN
ftr-466	40	10	gold	gold	NOUN
ftr-466	40	11	notes	note	NOUN
ftr-466	40	12	with	with	ADP
ftr-466	40	13	ncp	ncp	PROPN
ftr-466	40	14	.................	.................	PUNCT
ftr-466	40	15	532	532	NUM
ftr-466	40	16	c.	c.	NOUN
ftr-466	40	17	recommendations	recommendation	NOUN
ftr-466	40	18	for	for	ADP
ftr-466	40	19	equity	equity	NOUN
ftr-466	40	20	swaps	swap	NOUN
ftr-466	40	21	..................	..................	PUNCT
ftr-466	40	22	533	533	NUM
ftr-466	40	23	1	1	NUM
ftr-466	40	24	.	.	PUNCT
ftr-466	41	1	recommendations	recommendation	NOUN
ftr-466	41	2	.........................	.........................	PUNCT
ftr-466	41	3	533	533	NUM
ftr-466	41	4	a.	a.	NOUN
ftr-466	41	5	introduction	introduction	NOUN
ftr-466	41	6	........................	........................	PUNCT
ftr-466	41	7	533	533	NUM
ftr-466	41	8	b.	b.	NOUN
ftr-466	41	9	character	character	NOUN
ftr-466	41	10	.........................	.........................	PUNCT
ftr-466	41	11	533	533	NUM
ftr-466	41	12	c.	c.	PROPN
ftr-466	41	13	source	source	NOUN
ftr-466	41	14	...........................	...........................	PUNCT
ftr-466	41	15	534	534	NUM
ftr-466	41	16	2	2	NUM
ftr-466	41	17	.	.	PUNCT
ftr-466	41	18	effect	effect	NOUN
ftr-466	41	19	of	of	ADP
ftr-466	41	20	the	the	DET
ftr-466	41	21	straddle	straddle	NOUN
ftr-466	41	22	rules	rule	NOUN
ftr-466	41	23	..................	..................	PUNCT
ftr-466	42	1	535	535	NUM
ftr-466	42	2	d.	d.	PROPN
ftr-466	42	3	second	second	ADJ
ftr-466	42	4	best	good	ADJ
ftr-466	42	5	problems	problem	NOUN
ftr-466	42	6	............................	............................	PUNCT
ftr-466	43	1	535	535	NUM
ftr-466	43	2	1	1	NUM
ftr-466	43	3	.	.	PUNCT
ftr-466	43	4	economic	economic	ADJ
ftr-466	43	5	equivalencies	equivalencie	NOUN
ftr-466	43	6	between	between	ADP
ftr-466	43	7	a	a	DET
ftr-466	43	8	long	long	ADJ
ftr-466	43	9	forward	forward	ADJ
ftr-466	43	10	contract	contract	NOUN
ftr-466	43	11	and	and	CCONJ
ftr-466	43	12	ownership	ownership	NOUN
ftr-466	43	13	..............	..............	PUNCT
ftr-466	44	1	535	535	NUM
ftr-466	44	2	2	2	NUM
ftr-466	44	3	.	.	PUNCT
ftr-466	45	1	and	and	CCONJ
ftr-466	45	2	what	what	PRON
ftr-466	45	3	about	about	ADP
ftr-466	45	4	prepaid	prepaid	ADJ
ftr-466	45	5	rent	rent	NOUN
ftr-466	45	6	and	and	CCONJ
ftr-466	45	7	services	service	NOUN
ftr-466	45	8	?	?	PUNCT
ftr-466	46	1	......	......	PUNCT
ftr-466	47	1	541	541	NUM
ftr-466	47	2	vi	vi	NOUN
ftr-466	47	3	.	.	PUNCT
ftr-466	47	4	conclusion	conclusion	NOUN
ftr-466	47	5	....................................	....................................	PUNCT
ftr-466	47	6	542	542	NUM
ftr-466	47	7	florida	florida	PROPN
ftr-466	47	8	tax	tax	PROPN
ftr-466	47	9	review	review	PROPN
ftr-466	47	10	i.	i.	NOUN
ftr-466	47	11	introduction	introduction	NOUN
ftr-466	47	12	in	in	ADP
ftr-466	47	13	recent	recent	ADJ
ftr-466	47	14	years	year	NOUN
ftr-466	47	15	,	,	PUNCT
ftr-466	47	16	many	many	ADJ
ftr-466	47	17	commentators	commentator	NOUN
ftr-466	47	18	have	have	AUX
ftr-466	47	19	debated	debate	VERB
ftr-466	47	20	the	the	DET
ftr-466	47	21	merits	merit	NOUN
ftr-466	47	22	of	of	ADP
ftr-466	47	23	various	various	ADJ
ftr-466	47	24	proposals	proposal	NOUN
ftr-466	47	25	regarding	regard	VERB
ftr-466	47	26	the	the	DET
ftr-466	47	27	taxation	taxation	NOUN
ftr-466	47	28	of	of	ADP
ftr-466	47	29	financial	financial	ADJ
ftr-466	47	30	derivatives	derivative	NOUN
ftr-466	47	31	.	.	PUNCT
ftr-466	47	32	'	'	PUNCT
ftr-466	48	1	the	the	DET
ftr-466	48	2	internal	internal	ADJ
ftr-466	48	3	revenue	revenue	NOUN
ftr-466	48	4	service	service	NOUN
ftr-466	48	5	(	(	PUNCT
ftr-466	48	6	the	the	DET
ftr-466	48	7	"	"	PUNCT
ftr-466	48	8	service	service	NOUN
ftr-466	48	9	"	"	PUNCT
ftr-466	48	10	)	)	PUNCT
ftr-466	48	11	has	have	AUX
ftr-466	48	12	,	,	PUNCT
ftr-466	48	13	in	in	ADP
ftr-466	48	14	the	the	DET
ftr-466	48	15	case	case	NOUN
ftr-466	48	16	of	of	ADP
ftr-466	48	17	certain	certain	ADJ
ftr-466	48	18	derivatives	derivative	NOUN
ftr-466	48	19	,	,	PUNCT
ftr-466	48	20	attempted	attempt	VERB
ftr-466	48	21	to	to	PART
ftr-466	48	22	settle	settle	VERB
ftr-466	48	23	that	that	DET
ftr-466	48	24	debate	debate	NOUN
ftr-466	48	25	by	by	ADP
ftr-466	48	26	issuing	issue	VERB
ftr-466	48	27	regulations	regulation	NOUN
ftr-466	48	28	that	that	PRON
ftr-466	48	29	address	address	VERB
ftr-466	48	30	the	the	DET
ftr-466	48	31	taxation	taxation	NOUN
ftr-466	48	32	of	of	ADP
ftr-466	48	33	notional	notional	ADJ
ftr-466	48	34	principal	principal	ADJ
ftr-466	48	35	contracts	contract	NOUN
ftr-466	48	36	and	and	CCONJ
ftr-466	48	37	contingent	contingent	ADJ
ftr-466	48	38	debt	debt	NOUN
ftr-466	48	39	instruments.2	instruments.2	ADP
ftr-466	48	40	the	the	DET
ftr-466	48	41	debate	debate	NOUN
ftr-466	48	42	,	,	PUNCT
ftr-466	48	43	however	however	ADV
ftr-466	48	44	,	,	PUNCT
ftr-466	48	45	continues	continue	VERB
ftr-466	48	46	,	,	PUNCT
ftr-466	48	47	mainly	mainly	ADV
ftr-466	48	48	because	because	SCONJ
ftr-466	48	49	many	many	ADJ
ftr-466	48	50	financial	financial	ADJ
ftr-466	48	51	instruments	instrument	NOUN
ftr-466	48	52	are	be	AUX
ftr-466	48	53	economically	economically	ADV
ftr-466	48	54	equivalent	equivalent	ADJ
ftr-466	48	55	to	to	ADP
ftr-466	48	56	one	one	NUM
ftr-466	48	57	another	another	PRON
ftr-466	48	58	and	and	CCONJ
ftr-466	48	59	yet	yet	ADV
ftr-466	48	60	give	give	VERB
ftr-466	48	61	rise	rise	NOUN
ftr-466	48	62	to	to	ADP
ftr-466	48	63	different	different	ADJ
ftr-466	48	64	tax	tax	NOUN
ftr-466	48	65	results.3	results.3	NOUN
ftr-466	48	66	rather	rather	ADV
ftr-466	48	67	than	than	ADP
ftr-466	48	68	proposing	propose	VERB
ftr-466	48	69	changes	change	NOUN
ftr-466	48	70	in	in	ADP
ftr-466	48	71	the	the	DET
ftr-466	48	72	tax	tax	NOUN
ftr-466	48	73	treatment	treatment	NOUN
ftr-466	48	74	of	of	ADP
ftr-466	48	75	specific	specific	ADJ
ftr-466	48	76	instruments	instrument	NOUN
ftr-466	48	77	,	,	PUNCT
ftr-466	48	78	commentators	commentator	NOUN
ftr-466	48	79	now	now	ADV
ftr-466	48	80	call	call	VERB
ftr-466	48	81	for	for	ADP
ftr-466	48	82	the	the	DET
ftr-466	48	83	complete	complete	ADJ
ftr-466	48	84	overhaul	overhaul	NOUN
ftr-466	48	85	of	of	ADP
ftr-466	48	86	all	all	PRON
ftr-466	48	87	of	of	ADP
ftr-466	48	88	the	the	DET
ftr-466	48	89	rules	rule	NOUN
ftr-466	48	90	governing	govern	VERB
ftr-466	48	91	the	the	DET
ftr-466	48	92	taxation	taxation	NOUN
ftr-466	48	93	of	of	ADP
ftr-466	48	94	all	all	DET
ftr-466	48	95	financial	financial	ADJ
ftr-466	48	96	instruments	instrument	NOUN
ftr-466	48	97	.	.	PUNCT
ftr-466	49	1	while	while	SCONJ
ftr-466	49	2	many	many	ADJ
ftr-466	49	3	of	of	ADP
ftr-466	49	4	those	those	DET
ftr-466	49	5	proposals	proposal	NOUN
ftr-466	49	6	certainly	certainly	ADV
ftr-466	49	7	have	have	VERB
ftr-466	49	8	merit	merit	NOUN
ftr-466	49	9	,	,	PUNCT
ftr-466	49	10	it	it	PRON
ftr-466	49	11	seems	seem	VERB
ftr-466	49	12	as	as	SCONJ
ftr-466	49	13	though	though	SCONJ
ftr-466	49	14	the	the	DET
ftr-466	49	15	congress	congress	PROPN
ftr-466	49	16	is	be	AUX
ftr-466	49	17	not	not	PART
ftr-466	49	18	likely	likely	ADJ
ftr-466	49	19	to	to	PART
ftr-466	49	20	completely	completely	ADV
ftr-466	49	21	overhaul	overhaul	VERB
ftr-466	49	22	the	the	DET
ftr-466	49	23	internal	internal	ADJ
ftr-466	49	24	revenue	revenue	NOUN
ftr-466	49	25	code	code	NOUN
ftr-466	49	26	(	(	PUNCT
ftr-466	49	27	the	the	DET
ftr-466	49	28	"	"	PUNCT
ftr-466	49	29	code	code	NOUN
ftr-466	49	30	"	"	PUNCT
ftr-466	49	31	)	)	PUNCT
ftr-466	49	32	any	any	DET
ftr-466	49	33	time	time	NOUN
ftr-466	49	34	soon	soon	ADV
ftr-466	49	35	.	.	PUNCT
ftr-466	50	1	a	a	DET
ftr-466	50	2	good	good	ADJ
ftr-466	50	3	deal	deal	NOUN
ftr-466	50	4	of	of	ADP
ftr-466	50	5	the	the	DET
ftr-466	50	6	debate	debate	NOUN
ftr-466	50	7	concerning	concern	VERB
ftr-466	50	8	the	the	DET
ftr-466	50	9	taxation	taxation	NOUN
ftr-466	50	10	of	of	ADP
ftr-466	50	11	financial	financial	ADJ
ftr-466	50	12	derivatives	derivative	NOUN
ftr-466	50	13	has	have	AUX
ftr-466	50	14	centered	center	VERB
ftr-466	50	15	on	on	ADP
ftr-466	50	16	the	the	DET
ftr-466	50	17	corporations	corporation	NOUN
ftr-466	50	18	that	that	PRON
ftr-466	50	19	issue	issue	VERB
ftr-466	50	20	these	these	DET
ftr-466	50	21	derivatives	derivative	NOUN
ftr-466	50	22	(	(	PUNCT
ftr-466	50	23	the	the	DET
ftr-466	50	24	"	"	PUNCT
ftr-466	50	25	issuers").4	issuers").4	NOUN
ftr-466	50	26	in	in	ADP
ftr-466	50	27	the	the	DET
ftr-466	50	28	author	author	NOUN
ftr-466	50	29	's	's	PART
ftr-466	50	30	opinion	opinion	NOUN
ftr-466	50	31	,	,	PUNCT
ftr-466	50	32	many	many	ADJ
ftr-466	50	33	of	of	ADP
ftr-466	50	34	the	the	DET
ftr-466	50	35	problems	problem	NOUN
ftr-466	50	36	and	and	CCONJ
ftr-466	50	37	abuses	abuse	NOUN
ftr-466	50	38	cited	cite	VERB
ftr-466	50	39	by	by	ADP
ftr-466	50	40	those	those	DET
ftr-466	50	41	commentators	commentator	NOUN
ftr-466	50	42	should	should	AUX
ftr-466	50	43	be	be	AUX
ftr-466	50	44	solved	solve	VERB
ftr-466	50	45	not	not	PART
ftr-466	50	46	by	by	ADP
ftr-466	50	47	focusing	focus	VERB
ftr-466	50	48	on	on	ADP
ftr-466	50	49	the	the	DET
ftr-466	50	50	issuer	issuer	NOUN
ftr-466	50	51	,	,	PUNCT
ftr-466	50	52	but	but	CCONJ
ftr-466	50	53	by	by	ADP
ftr-466	50	54	focusing	focus	VERB
ftr-466	50	55	on	on	ADP
ftr-466	50	56	the	the	DET
ftr-466	50	57	investor	investor	NOUN
ftr-466	50	58	who	who	PRON
ftr-466	50	59	purchases	purchase	VERB
ftr-466	50	60	these	these	DET
ftr-466	50	61	derivatives	derivative	NOUN
ftr-466	50	62	.	.	PUNCT
ftr-466	51	1	that	that	DET
ftr-466	51	2	conclusion	conclusion	NOUN
ftr-466	51	3	stems	stem	VERB
ftr-466	51	4	from	from	ADP
ftr-466	51	5	the	the	DET
ftr-466	51	6	following	follow	VERB
ftr-466	51	7	four	four	NUM
ftr-466	51	8	facts	fact	NOUN
ftr-466	51	9	:	:	PUNCT
ftr-466	51	10	first	first	ADV
ftr-466	51	11	,	,	PUNCT
ftr-466	51	12	issuers	issuer	NOUN
ftr-466	51	13	develop	develop	VERB
ftr-466	51	14	complex	complex	ADJ
ftr-466	51	15	financial	financial	ADJ
ftr-466	51	16	instruments	instrument	NOUN
ftr-466	51	17	such	such	ADJ
ftr-466	51	18	as	as	ADP
ftr-466	51	19	contingent	contingent	ADJ
ftr-466	51	20	debt	debt	NOUN
ftr-466	51	21	instruments	instrument	NOUN
ftr-466	51	22	in	in	ADP
ftr-466	51	23	order	order	NOUN
ftr-466	51	24	to	to	PART
ftr-466	51	25	accommodate	accommodate	VERB
ftr-466	51	26	the	the	DET
ftr-466	51	27	demands	demand	NOUN
ftr-466	51	28	of	of	ADP
ftr-466	51	29	investors.5	investors.5	PROPN
ftr-466	51	30	second	second	ADJ
ftr-466	51	31	,	,	PUNCT
ftr-466	51	32	issuers	issuer	NOUN
ftr-466	51	33	of	of	ADP
ftr-466	51	34	complex	complex	ADJ
ftr-466	51	35	financial	financial	ADJ
ftr-466	51	36	instruments	instrument	NOUN
ftr-466	51	37	often	often	ADV
ftr-466	51	38	enter	enter	VERB
ftr-466	51	39	into	into	ADP
ftr-466	51	40	hedging	hedging	NOUN
ftr-466	51	41	transactions	transaction	NOUN
ftr-466	51	42	that	that	PRON
ftr-466	51	43	leave	leave	VERB
ftr-466	51	44	them	they	PRON
ftr-466	51	45	in	in	ADP
ftr-466	51	46	the	the	DET
ftr-466	51	47	same	same	ADJ
ftr-466	51	48	position	position	NOUN
ftr-466	51	49	in	in	ADP
ftr-466	51	50	which	which	PRON
ftr-466	51	51	they	they	PRON
ftr-466	51	52	would	would	AUX
ftr-466	51	53	have	have	AUX
ftr-466	51	54	been	be	AUX
ftr-466	51	55	,	,	PUNCT
ftr-466	51	56	with	with	ADP
ftr-466	51	57	respect	respect	NOUN
ftr-466	51	58	to	to	ADP
ftr-466	51	59	both	both	PRON
ftr-466	51	60	economic	economic	ADJ
ftr-466	51	61	result	result	NOUN
ftr-466	51	62	and	and	CCONJ
ftr-466	51	63	tax	tax	NOUN
ftr-466	51	64	treatment	treatment	NOUN
ftr-466	51	65	,	,	PUNCT
ftr-466	51	66	had	have	AUX
ftr-466	51	67	they	they	PRON
ftr-466	51	68	issued	issue	VERB
ftr-466	51	69	traditional	traditional	ADJ
ftr-466	51	70	fixed	fix	VERB
ftr-466	51	71	or	or	CCONJ
ftr-466	51	72	floating	float	VERB
ftr-466	51	73	rate	rate	NOUN
ftr-466	51	74	debt	debt	NOUN
ftr-466	51	75	instruments	instrument	NOUN
ftr-466	51	76	.	.	PUNCT
ftr-466	52	1	third	third	ADJ
ftr-466	52	2	,	,	PUNCT
ftr-466	52	3	investors	investor	NOUN
ftr-466	52	4	will	will	AUX
ftr-466	52	5	be	be	AUX
ftr-466	52	6	taxed	tax	VERB
ftr-466	52	7	differently	differently	ADV
ftr-466	52	8	depending	depend	VERB
ftr-466	52	9	on	on	ADP
ftr-466	52	10	the	the	DET
ftr-466	52	11	type	type	NOUN
ftr-466	52	12	of	of	ADP
ftr-466	52	13	derivative	derivative	NOUN
ftr-466	52	14	that	that	PRON
ftr-466	52	15	they	they	PRON
ftr-466	52	16	purchase	purchase	VERB
ftr-466	52	17	.	.	PUNCT
ftr-466	53	1	fourth	fourth	ADJ
ftr-466	53	2	,	,	PUNCT
ftr-466	53	3	so	so	ADV
ftr-466	53	4	long	long	ADV
ftr-466	53	5	as	as	SCONJ
ftr-466	53	6	issuers	issuer	NOUN
ftr-466	53	7	can	can	AUX
ftr-466	53	8	save	save	VERB
ftr-466	53	9	money	money	NOUN
ftr-466	53	10	by	by	ADP
ftr-466	53	11	issuing	issue	VERB
ftr-466	53	12	1	1	NUM
ftr-466	53	13	.	.	PUNCT
ftr-466	54	1	the	the	DET
ftr-466	54	2	term	term	NOUN
ftr-466	54	3	"	"	PUNCT
ftr-466	54	4	derivative	derivative	NOUN
ftr-466	54	5	"	"	PUNCT
ftr-466	54	6	encompasses	encompass	VERB
ftr-466	54	7	financial	financial	ADJ
ftr-466	54	8	instruments	instrument	NOUN
ftr-466	54	9	whose	whose	DET
ftr-466	54	10	value	value	NOUN
ftr-466	54	11	varies	vary	VERB
ftr-466	54	12	in	in	ADP
ftr-466	54	13	accordance	accordance	NOUN
ftr-466	54	14	with	with	ADP
ftr-466	54	15	the	the	DET
ftr-466	54	16	movement	movement	NOUN
ftr-466	54	17	in	in	ADP
ftr-466	54	18	value	value	NOUN
ftr-466	54	19	of	of	ADP
ftr-466	54	20	some	some	DET
ftr-466	54	21	other	other	ADJ
ftr-466	54	22	asset	asset	NOUN
ftr-466	54	23	or	or	CCONJ
ftr-466	54	24	index	index	NOUN
ftr-466	54	25	.	.	PUNCT
ftr-466	55	1	kpmg	kpmg	PROPN
ftr-466	55	2	,	,	PUNCT
ftr-466	55	3	solving	solve	VERB
ftr-466	55	4	the	the	DET
ftr-466	55	5	mystery	mystery	NOUN
ftr-466	55	6	of	of	ADP
ftr-466	55	7	derivatives	derivative	NOUN
ftr-466	55	8	1	1	NUM
ftr-466	55	9	(	(	PUNCT
ftr-466	55	10	1994	1994	NUM
ftr-466	55	11	)	)	PUNCT
ftr-466	55	12	.	.	PUNCT
ftr-466	56	1	for	for	ADP
ftr-466	56	2	example	example	NOUN
ftr-466	56	3	,	,	PUNCT
ftr-466	56	4	an	an	DET
ftr-466	56	5	option	option	NOUN
ftr-466	56	6	on	on	ADP
ftr-466	56	7	x	x	PROPN
ftr-466	56	8	co.	co.	PROPN
ftr-466	56	9	stock	stock	NOUN
ftr-466	56	10	is	be	AUX
ftr-466	56	11	a	a	DET
ftr-466	56	12	derivative	derivative	NOUN
ftr-466	56	13	,	,	PUNCT
ftr-466	56	14	because	because	SCONJ
ftr-466	56	15	the	the	DET
ftr-466	56	16	value	value	NOUN
ftr-466	56	17	of	of	ADP
ftr-466	56	18	the	the	DET
ftr-466	56	19	option	option	NOUN
ftr-466	56	20	will	will	AUX
ftr-466	56	21	vary	vary	VERB
ftr-466	56	22	in	in	ADP
ftr-466	56	23	accordance	accordance	NOUN
ftr-466	56	24	with	with	ADP
ftr-466	56	25	the	the	DET
ftr-466	56	26	value	value	NOUN
ftr-466	56	27	of	of	ADP
ftr-466	56	28	x	x	PROPN
ftr-466	56	29	co.	co.	PROPN
ftr-466	56	30	stock	stock	NOUN
ftr-466	56	31	,	,	PUNCT
ftr-466	56	32	which	which	PRON
ftr-466	56	33	is	be	AUX
ftr-466	56	34	the	the	DET
ftr-466	56	35	underlying	underlie	VERB
ftr-466	56	36	property	property	NOUN
ftr-466	56	37	.	.	PUNCT
ftr-466	57	1	see	see	VERB
ftr-466	57	2	i	i	PRON
ftr-466	57	3	d.	d.	PROPN
ftr-466	57	4	at	at	ADP
ftr-466	57	5	6	6	NUM
ftr-466	57	6	.	.	PUNCT
ftr-466	58	1	see	see	VERB
ftr-466	58	2	generally	generally	ADV
ftr-466	58	3	roberta	roberta	PROPN
ftr-466	58	4	romano	romano	PROPN
ftr-466	58	5	,	,	PUNCT
ftr-466	58	6	a	a	DET
ftr-466	58	7	thumbnail	thumbnail	NOUN
ftr-466	58	8	sketch	sketch	NOUN
ftr-466	58	9	of	of	ADP
ftr-466	58	10	derivative	derivative	ADJ
ftr-466	58	11	securities	security	NOUN
ftr-466	58	12	and	and	CCONJ
ftr-466	58	13	their	their	PRON
ftr-466	58	14	regulation	regulation	NOUN
ftr-466	58	15	,	,	PUNCT
ftr-466	58	16	55	55	NUM
ftr-466	58	17	md	md	PROPN
ftr-466	58	18	.	.	PUNCT
ftr-466	59	1	l.	l.	PROPN
ftr-466	59	2	rev	rev	PROPN
ftr-466	59	3	.	.	PROPN
ftr-466	59	4	1	1	NUM
ftr-466	59	5	(	(	PUNCT
ftr-466	59	6	1996	1996	NUM
ftr-466	59	7	)	)	PUNCT
ftr-466	59	8	(	(	PUNCT
ftr-466	59	9	discussing	discuss	VERB
ftr-466	59	10	and	and	CCONJ
ftr-466	59	11	analyzing	analyze	VERB
ftr-466	59	12	various	various	ADJ
ftr-466	59	13	derivative	derivative	ADJ
ftr-466	59	14	instruments	instrument	NOUN
ftr-466	59	15	)	)	PUNCT
ftr-466	59	16	.	.	PUNCT
ftr-466	60	1	2	2	X
ftr-466	60	2	.	.	X
ftr-466	60	3	see	see	VERB
ftr-466	60	4	infra	infra	NOUN
ftr-466	60	5	notes	note	VERB
ftr-466	60	6	203	203	NUM
ftr-466	60	7	-	-	SYM
ftr-466	60	8	207	207	NUM
ftr-466	60	9	and	and	CCONJ
ftr-466	60	10	accompanying	accompany	VERB
ftr-466	60	11	text	text	NOUN
ftr-466	60	12	.	.	PUNCT
ftr-466	61	1	hereafter	hereafter	ADV
ftr-466	61	2	,	,	PUNCT
ftr-466	61	3	the	the	DET
ftr-466	61	4	term	term	NOUN
ftr-466	61	5	"	"	PUNCT
ftr-466	61	6	service	service	NOUN
ftr-466	61	7	"	"	PUNCT
ftr-466	61	8	will	will	AUX
ftr-466	61	9	include	include	VERB
ftr-466	61	10	the	the	DET
ftr-466	61	11	treasury	treasury	PROPN
ftr-466	61	12	department	department	NOUN
ftr-466	61	13	.	.	PUNCT
ftr-466	62	1	3	3	X
ftr-466	62	2	.	.	X
ftr-466	62	3	see	see	VERB
ftr-466	62	4	infra	infra	NOUN
ftr-466	62	5	parts	part	NOUN
ftr-466	62	6	il	il	PROPN
ftr-466	62	7	-	-	PUNCT
ftr-466	62	8	iv	iv	NOUN
ftr-466	62	9	.	.	PROPN
ftr-466	62	10	4	4	NUM
ftr-466	62	11	.	.	X
ftr-466	63	1	e.g.	e.g.	ADV
ftr-466	63	2	,	,	PUNCT
ftr-466	63	3	edward	edward	PROPN
ftr-466	63	4	d.	d.	PROPN
ftr-466	63	5	kleinbard	kleinbard	PROPN
ftr-466	63	6	,	,	PUNCT
ftr-466	63	7	beyond	beyond	ADP
ftr-466	63	8	good	good	ADJ
ftr-466	63	9	and	and	CCONJ
ftr-466	63	10	evil	evil	ADJ
ftr-466	63	11	debt	debt	NOUN
ftr-466	63	12	(	(	PUNCT
ftr-466	63	13	and	and	CCONJ
ftr-466	63	14	debt	debt	NOUN
ftr-466	63	15	hedges	hedge	NOUN
ftr-466	63	16	):	):	PUNCT
ftr-466	63	17	a	a	DET
ftr-466	63	18	cost	cost	NOUN
ftr-466	63	19	of	of	ADP
ftr-466	63	20	capital	capital	NOUN
ftr-466	63	21	allowance	allowance	NOUN
ftr-466	63	22	system	system	NOUN
ftr-466	63	23	,	,	PUNCT
ftr-466	63	24	67	67	NUM
ftr-466	63	25	taxes	taxis	NOUN
ftr-466	63	26	943	943	NUM
ftr-466	63	27	(	(	PUNCT
ftr-466	63	28	1989	1989	NUM
ftr-466	63	29	)	)	PUNCT
ftr-466	63	30	(	(	PUNCT
ftr-466	63	31	proposing	propose	VERB
ftr-466	63	32	overhaul	overhaul	NOUN
ftr-466	63	33	of	of	ADP
ftr-466	63	34	rules	rule	NOUN
ftr-466	63	35	pertaining	pertain	VERB
ftr-466	63	36	to	to	ADP
ftr-466	63	37	issuers	issuer	NOUN
ftr-466	63	38	of	of	ADP
ftr-466	63	39	contingent	contingent	ADJ
ftr-466	63	40	debt	debt	NOUN
ftr-466	63	41	instruments	instrument	NOUN
ftr-466	63	42	)	)	PUNCT
ftr-466	63	43	;	;	PUNCT
ftr-466	63	44	lee	lee	PROPN
ftr-466	63	45	a.	a.	PROPN
ftr-466	63	46	sheppard	sheppard	PROPN
ftr-466	63	47	,	,	PUNCT
ftr-466	63	48	adding	add	VERB
ftr-466	63	49	pep	pep	NOUN
ftr-466	63	50	to	to	ADP
ftr-466	63	51	the	the	DET
ftr-466	63	52	constructive	constructive	ADJ
ftr-466	63	53	sale	sale	NOUN
ftr-466	63	54	debate	debate	NOUN
ftr-466	63	55	,	,	PUNCT
ftr-466	63	56	70	70	NUM
ftr-466	63	57	tax	tax	NOUN
ftr-466	63	58	notes	note	NOUN
ftr-466	63	59	1592	1592	NUM
ftr-466	63	60	(	(	PUNCT
ftr-466	63	61	mar	mar	PROPN
ftr-466	63	62	.	.	PROPN
ftr-466	63	63	18	18	NUM
ftr-466	63	64	,	,	PUNCT
ftr-466	63	65	1996	1996	NUM
ftr-466	63	66	)	)	PUNCT
ftr-466	64	1	[	[	X
ftr-466	64	2	hereinafter	hereinafter	NOUN
ftr-466	64	3	sheppard	sheppard	NOUN
ftr-466	64	4	,	,	PUNCT
ftr-466	64	5	adding	add	VERB
ftr-466	64	6	pep	pep	NOUN
ftr-466	64	7	]	]	X
ftr-466	64	8	;	;	PUNCT
ftr-466	64	9	lee	lee	PROPN
ftr-466	64	10	a.	a.	PROPN
ftr-466	64	11	sheppard	sheppard	PROPN
ftr-466	64	12	,	,	PUNCT
ftr-466	64	13	things	thing	NOUN
ftr-466	64	14	that	that	PRON
ftr-466	64	15	go	go	VERB
ftr-466	64	16	bump	bump	NOUN
ftr-466	64	17	in	in	ADP
ftr-466	64	18	the	the	DET
ftr-466	64	19	portfolio	portfolio	NOUN
ftr-466	64	20	,	,	PUNCT
ftr-466	64	21	news	news	NOUN
ftr-466	64	22	analysis	analysis	NOUN
ftr-466	64	23	,	,	PUNCT
ftr-466	64	24	60	60	NUM
ftr-466	64	25	tax	tax	NOUN
ftr-466	64	26	notes	note	NOUN
ftr-466	64	27	1423	1423	NUM
ftr-466	64	28	(	(	PUNCT
ftr-466	64	29	sept	sept	PROPN
ftr-466	64	30	.	.	PROPN
ftr-466	64	31	13	13	NUM
ftr-466	64	32	,	,	PUNCT
ftr-466	64	33	1993	1993	NUM
ftr-466	64	34	)	)	PUNCT
ftr-466	65	1	[	[	X
ftr-466	65	2	hereinafter	hereinafter	NOUN
ftr-466	65	3	sheppard	sheppard	NOUN
ftr-466	65	4	,	,	PUNCT
ftr-466	65	5	things	thing	NOUN
ftr-466	65	6	that	that	PRON
ftr-466	65	7	go	go	VERB
ftr-466	65	8	bump	bump	VERB
ftr-466	65	9	]	]	PUNCT
ftr-466	65	10	.	.	PUNCT
ftr-466	66	1	5	5	X
ftr-466	66	2	.	.	X
ftr-466	66	3	see	see	VERB
ftr-466	66	4	infra	infra	NOUN
ftr-466	66	5	notes	note	VERB
ftr-466	66	6	69	69	NUM
ftr-466	66	7	-	-	SYM
ftr-466	66	8	71	71	NUM
ftr-466	66	9	and	and	CCONJ
ftr-466	66	10	accompanying	accompany	VERB
ftr-466	66	11	text	text	NOUN
ftr-466	66	12	.	.	PUNCT
ftr-466	67	1	[	[	X
ftr-466	67	2	vol	vol	NOUN
ftr-466	67	3	3:8	3:8	NUM
ftr-466	67	4	economically	economically	ADV
ftr-466	67	5	equivalent	equivalent	ADJ
ftr-466	67	6	financial	financial	ADJ
ftr-466	67	7	instnuments	instnument	NOUN
ftr-466	67	8	financial	financial	ADJ
ftr-466	67	9	derivatives	derivative	NOUN
ftr-466	67	10	such	such	ADJ
ftr-466	67	11	as	as	ADP
ftr-466	67	12	contingent	contingent	ADJ
ftr-466	67	13	debt	debt	NOUN
ftr-466	67	14	instruments	instrument	NOUN
ftr-466	67	15	,	,	PUNCT
ftr-466	67	16	they	they	PRON
ftr-466	67	17	will	will	AUX
ftr-466	67	18	continue	continue	VERB
ftr-466	67	19	to	to	PART
ftr-466	67	20	do	do	VERB
ftr-466	67	21	so	so	ADV
ftr-466	67	22	.	.	PUNCT
ftr-466	68	1	thus	thus	ADV
ftr-466	68	2	,	,	PUNCT
ftr-466	68	3	issuers	issuer	NOUN
ftr-466	68	4	usually	usually	ADV
ftr-466	68	5	design	design	VERB
ftr-466	68	6	derivatives	derivative	NOUN
ftr-466	68	7	to	to	PART
ftr-466	68	8	save	save	VERB
ftr-466	68	9	money	money	NOUN
ftr-466	68	10	by	by	ADP
ftr-466	68	11	accommodating	accommodate	VERB
ftr-466	68	12	a	a	DET
ftr-466	68	13	particular	particular	ADJ
ftr-466	68	14	investor	investor	NOUN
ftr-466	68	15	profile	profile	NOUN
ftr-466	68	16	.	.	PUNCT
ftr-466	69	1	in	in	ADP
ftr-466	69	2	light	light	NOUN
ftr-466	69	3	of	of	ADP
ftr-466	69	4	that	that	DET
ftr-466	69	5	fact	fact	NOUN
ftr-466	69	6	,	,	PUNCT
ftr-466	69	7	the	the	DET
ftr-466	69	8	government	government	NOUN
ftr-466	69	9	should	should	AUX
ftr-466	69	10	focus	focus	VERB
ftr-466	69	11	its	its	PRON
ftr-466	69	12	reform	reform	NOUN
ftr-466	69	13	efforts	effort	NOUN
ftr-466	69	14	on	on	ADP
ftr-466	69	15	investors	investor	NOUN
ftr-466	69	16	.	.	PUNCT
ftr-466	70	1	a	a	DET
ftr-466	70	2	good	good	ADJ
ftr-466	70	3	deal	deal	NOUN
ftr-466	70	4	of	of	ADP
ftr-466	70	5	the	the	DET
ftr-466	70	6	above	above	ADJ
ftr-466	70	7	mentioned	mention	VERB
ftr-466	70	8	debate	debate	NOUN
ftr-466	70	9	revolves	revolve	VERB
ftr-466	70	10	around	around	ADP
ftr-466	70	11	the	the	DET
ftr-466	70	12	appropriate	appropriate	ADJ
ftr-466	70	13	classification	classification	NOUN
ftr-466	70	14	and	and	CCONJ
ftr-466	70	15	taxation	taxation	NOUN
ftr-466	70	16	of	of	ADP
ftr-466	70	17	three	three	NUM
ftr-466	70	18	derivatives	derivative	NOUN
ftr-466	70	19	:	:	PUNCT
ftr-466	70	20	prepaid	prepay	VERB
ftr-466	70	21	forward	forward	ADJ
ftr-466	70	22	contracts	contract	NOUN
ftr-466	70	23	;	;	PUNCT
ftr-466	70	24	certain	certain	ADJ
ftr-466	70	25	contingent	contingent	ADJ
ftr-466	70	26	debt	debt	NOUN
ftr-466	70	27	instruments	instrument	NOUN
ftr-466	70	28	(	(	PUNCT
ftr-466	70	29	"	"	PUNCT
ftr-466	70	30	cdis	cdis	NOUN
ftr-466	70	31	"	"	PUNCT
ftr-466	70	32	)	)	PUNCT
ftr-466	70	33	;	;	PUNCT
ftr-466	70	34	and	and	CCONJ
ftr-466	70	35	equity	equity	NOUN
ftr-466	70	36	swaps	swap	NOUN
ftr-466	70	37	,	,	PUNCT
ftr-466	70	38	which	which	PRON
ftr-466	70	39	are	be	AUX
ftr-466	70	40	one	one	NUM
ftr-466	70	41	type	type	NOUN
ftr-466	70	42	of	of	ADP
ftr-466	70	43	notional	notional	ADJ
ftr-466	70	44	principal	principal	ADJ
ftr-466	70	45	contract	contract	NOUN
ftr-466	70	46	.	.	PUNCT
ftr-466	71	1	a	a	DET
ftr-466	71	2	prepaid	prepay	VERB
ftr-466	71	3	forward	forward	ADJ
ftr-466	71	4	contract	contract	NOUN
ftr-466	71	5	is	be	AUX
ftr-466	71	6	an	an	DET
ftr-466	71	7	executory	executory	ADJ
ftr-466	71	8	contract	contract	NOUN
ftr-466	71	9	that	that	SCONJ
ftr-466	71	10	(	(	PUNCT
ftr-466	71	11	1	1	X
ftr-466	71	12	)	)	PUNCT
ftr-466	71	13	entitles	entitle	VERB
ftr-466	71	14	the	the	DET
ftr-466	71	15	purchaser	purchaser	NOUN
ftr-466	71	16	to	to	ADP
ftr-466	71	17	delivery	delivery	NOUN
ftr-466	71	18	of	of	ADP
ftr-466	71	19	the	the	DET
ftr-466	71	20	underlying	underlie	VERB
ftr-466	71	21	property	property	NOUN
ftr-466	71	22	on	on	ADP
ftr-466	71	23	a	a	DET
ftr-466	71	24	particular	particular	ADJ
ftr-466	71	25	date	date	NOUN
ftr-466	71	26	in	in	ADP
ftr-466	71	27	the	the	DET
ftr-466	71	28	future	future	NOUN
ftr-466	71	29	,	,	PUNCT
ftr-466	71	30	and	and	CCONJ
ftr-466	71	31	(	(	PUNCT
ftr-466	71	32	2	2	X
ftr-466	71	33	)	)	PUNCT
ftr-466	71	34	requires	require	VERB
ftr-466	71	35	the	the	DET
ftr-466	71	36	purchaser	purchaser	NOUN
ftr-466	71	37	to	to	PART
ftr-466	71	38	pay	pay	VERB
ftr-466	71	39	for	for	ADP
ftr-466	71	40	the	the	DET
ftr-466	71	41	underlying	underlie	VERB
ftr-466	71	42	property	property	NOUN
ftr-466	71	43	at	at	ADP
ftr-466	71	44	the	the	DET
ftr-466	71	45	time	time	NOUN
ftr-466	71	46	the	the	DET
ftr-466	71	47	contract	contract	NOUN
ftr-466	71	48	is	be	AUX
ftr-466	71	49	executed.6	executed.6	PROPN
ftr-466	71	50	a	a	DET
ftr-466	71	51	contingent	contingent	ADJ
ftr-466	71	52	debt	debt	NOUN
ftr-466	71	53	instrument	instrument	NOUN
ftr-466	71	54	,	,	PUNCT
ftr-466	71	55	in	in	ADP
ftr-466	71	56	the	the	DET
ftr-466	71	57	most	most	ADV
ftr-466	71	58	basic	basic	ADJ
ftr-466	71	59	terms	term	NOUN
ftr-466	71	60	,	,	PUNCT
ftr-466	71	61	is	be	AUX
ftr-466	71	62	a	a	DET
ftr-466	71	63	promissory	promissory	NOUN
ftr-466	71	64	note	note	NOUN
ftr-466	71	65	,	,	PUNCT
ftr-466	71	66	the	the	DET
ftr-466	71	67	repayment	repayment	NOUN
ftr-466	71	68	of	of	ADP
ftr-466	71	69	the	the	DET
ftr-466	71	70	principal	principal	NOUN
ftr-466	71	71	and/or	and/or	CCONJ
ftr-466	71	72	interest	interest	NOUN
ftr-466	71	73	on	on	ADP
ftr-466	71	74	which	which	PRON
ftr-466	71	75	is	be	AUX
ftr-466	71	76	contingent	contingent	ADJ
ftr-466	71	77	upon	upon	SCONJ
ftr-466	71	78	the	the	DET
ftr-466	71	79	value	value	NOUN
ftr-466	71	80	of	of	ADP
ftr-466	71	81	the	the	DET
ftr-466	71	82	underlying	underlie	VERB
ftr-466	71	83	property	property	NOUN
ftr-466	71	84	.	.	PUNCT
ftr-466	72	1	an	an	DET
ftr-466	72	2	equity	equity	NOUN
ftr-466	72	3	swap	swap	NOUN
ftr-466	72	4	is	be	AUX
ftr-466	72	5	,	,	PUNCT
ftr-466	72	6	in	in	ADP
ftr-466	72	7	the	the	DET
ftr-466	72	8	most	most	ADV
ftr-466	72	9	basic	basic	ADJ
ftr-466	72	10	terms	term	NOUN
ftr-466	72	11	,	,	PUNCT
ftr-466	72	12	a	a	DET
ftr-466	72	13	bilateral	bilateral	ADJ
ftr-466	72	14	contract	contract	NOUN
ftr-466	72	15	that	that	PRON
ftr-466	72	16	provides	provide	VERB
ftr-466	72	17	for	for	ADP
ftr-466	72	18	periodic	periodic	ADJ
ftr-466	72	19	payments	payment	NOUN
ftr-466	72	20	which	which	PRON
ftr-466	72	21	replicate	replicate	VERB
ftr-466	72	22	the	the	DET
ftr-466	72	23	financial	financial	ADJ
ftr-466	72	24	returns	return	NOUN
ftr-466	72	25	generated	generate	VERB
ftr-466	72	26	by	by	ADP
ftr-466	72	27	an	an	DET
ftr-466	72	28	ownership	ownership	NOUN
ftr-466	72	29	interest	interest	NOUN
ftr-466	72	30	in	in	ADP
ftr-466	72	31	the	the	DET
ftr-466	72	32	underlying	underlie	VERB
ftr-466	72	33	property	property	NOUN
ftr-466	72	34	each	each	PRON
ftr-466	72	35	of	of	ADP
ftr-466	72	36	the	the	DET
ftr-466	72	37	above	above	ADJ
ftr-466	72	38	three	three	NUM
ftr-466	72	39	instruments	instrument	NOUN
ftr-466	72	40	possess	possess	VERB
ftr-466	72	41	the	the	DET
ftr-466	72	42	same	same	ADJ
ftr-466	72	43	economic	economic	ADJ
ftr-466	72	44	characteristics	characteristic	NOUN
ftr-466	72	45	.	.	PUNCT
ftr-466	73	1	the	the	DET
ftr-466	73	2	first	first	ADJ
ftr-466	73	3	two	two	NUM
ftr-466	73	4	instruments	instrument	NOUN
ftr-466	73	5	expose	expose	VERB
ftr-466	73	6	the	the	DET
ftr-466	73	7	investor	investor	NOUN
ftr-466	73	8	to	to	ADP
ftr-466	73	9	identical	identical	ADJ
ftr-466	73	10	credit	credit	NOUN
ftr-466	73	11	risks	risk	NOUN
ftr-466	73	12	(	(	PUNCT
ftr-466	73	13	assuming	assume	VERB
ftr-466	73	14	they	they	PRON
ftr-466	73	15	are	be	AUX
ftr-466	73	16	purchased	purchase	VERB
ftr-466	73	17	from	from	ADP
ftr-466	73	18	the	the	DET
ftr-466	73	19	same	same	ADJ
ftr-466	73	20	counterparty	counterparty	NOUN
ftr-466	73	21	)	)	PUNCT
ftr-466	73	22	,	,	PUNCT
ftr-466	73	23	while	while	SCONJ
ftr-466	73	24	the	the	DET
ftr-466	73	25	credit	credit	NOUN
ftr-466	73	26	risk	risk	NOUN
ftr-466	73	27	attendant	attendant	NOUN
ftr-466	73	28	to	to	ADP
ftr-466	73	29	equity	equity	NOUN
ftr-466	73	30	swaps	swap	NOUN
ftr-466	73	31	is	be	AUX
ftr-466	73	32	reduced	reduce	VERB
ftr-466	73	33	each	each	PRON
ftr-466	73	34	of	of	ADP
ftr-466	73	35	those	those	DET
ftr-466	73	36	instruments	instrument	NOUN
ftr-466	73	37	is	be	AUX
ftr-466	73	38	,	,	PUNCT
ftr-466	73	39	however	however	ADV
ftr-466	73	40	,	,	PUNCT
ftr-466	73	41	taxed	tax	VERB
ftr-466	73	42	differently	differently	ADV
ftr-466	73	43	.	.	PUNCT
ftr-466	74	1	"0	"0	VERB
ftr-466	74	2	the	the	DET
ftr-466	74	3	character	character	NOUN
ftr-466	74	4	,	,	PUNCT
ftr-466	74	5	timing	timing	NOUN
ftr-466	74	6	,	,	PUNCT
ftr-466	74	7	and	and	CCONJ
ftr-466	74	8	source	source	NOUN
ftr-466	74	9	rules	rule	NOUN
ftr-466	74	10	applicable	applicable	ADJ
ftr-466	74	11	to	to	PART
ftr-466	74	12	forward	forward	ADJ
ftr-466	74	13	contracts	contract	NOUN
ftr-466	74	14	have	have	AUX
ftr-466	74	15	been	be	AUX
ftr-466	74	16	established	establish	VERB
ftr-466	74	17	.	.	PUNCT
ftr-466	75	1	for	for	ADP
ftr-466	75	2	the	the	DET
ftr-466	75	3	most	most	ADJ
ftr-466	75	4	part	part	NOUN
ftr-466	75	5	,	,	PUNCT
ftr-466	75	6	the	the	DET
ftr-466	75	7	tax	tax	NOUN
ftr-466	75	8	rules	rule	NOUN
ftr-466	75	9	applicable	applicable	ADJ
ftr-466	75	10	to	to	ADP
ftr-466	75	11	cash	cash	NOUN
ftr-466	75	12	-	-	PUNCT
ftr-466	75	13	settled	settle	VERB
ftr-466	75	14	forward	forward	ADJ
ftr-466	75	15	contracts	contract	NOUN
ftr-466	75	16	have	have	AUX
ftr-466	75	17	also	also	ADV
ftr-466	75	18	been	be	AUX
ftr-466	75	19	established	establish	VERB
ftr-466	75	20	.	.	PUNCT
ftr-466	76	1	prepaid	prepay	VERB
ftr-466	76	2	forward	forward	ADJ
ftr-466	76	3	contracts	contract	NOUN
ftr-466	76	4	,	,	PUNCT
ftr-466	76	5	as	as	SCONJ
ftr-466	76	6	discussed	discuss	VERB
ftr-466	76	7	below	below	ADV
ftr-466	76	8	,	,	PUNCT
ftr-466	76	9	are	be	AUX
ftr-466	76	10	but	but	CCONJ
ftr-466	76	11	one	one	NUM
ftr-466	76	12	type	type	NOUN
ftr-466	76	13	of	of	ADP
ftr-466	76	14	forward	forward	ADJ
ftr-466	76	15	contract	contract	NOUN
ftr-466	76	16	.	.	PUNCT
ftr-466	77	1	as	as	SCONJ
ftr-466	77	2	discussed	discuss	VERB
ftr-466	77	3	below	below	ADV
ftr-466	77	4	,	,	PUNCT
ftr-466	77	5	however	however	ADV
ftr-466	77	6	,	,	PUNCT
ftr-466	77	7	there	there	PRON
ftr-466	77	8	does	do	AUX
ftr-466	77	9	not	not	PART
ftr-466	77	10	currently	currently	ADV
ftr-466	77	11	exist	exist	VERB
ftr-466	77	12	a	a	DET
ftr-466	77	13	coherent	coherent	ADJ
ftr-466	77	14	set	set	NOUN
ftr-466	77	15	of	of	ADP
ftr-466	77	16	rules	rule	NOUN
ftr-466	77	17	governing	govern	VERB
ftr-466	77	18	the	the	DET
ftr-466	77	19	taxation	taxation	NOUN
ftr-466	77	20	of	of	ADP
ftr-466	77	21	cash	cash	NOUN
ftr-466	77	22	settled	settle	VERB
ftr-466	77	23	,	,	PUNCT
ftr-466	77	24	prepaid	prepay	VERB
ftr-466	77	25	forward	forward	ADJ
ftr-466	77	26	contracts	contract	NOUN
ftr-466	77	27	which	which	PRON
ftr-466	77	28	have	have	VERB
ftr-466	77	29	a	a	DET
ftr-466	77	30	capital	capital	NOUN
ftr-466	77	31	asset	asset	NOUN
ftr-466	77	32	as	as	ADP
ftr-466	77	33	the	the	DET
ftr-466	77	34	underlying	underlying	ADJ
ftr-466	77	35	property	property	NOUN
ftr-466	77	36	.	.	PUNCT
ftr-466	78	1	instead	instead	ADV
ftr-466	78	2	,	,	PUNCT
ftr-466	78	3	a	a	DET
ftr-466	78	4	patchwork	patchwork	NOUN
ftr-466	78	5	system	system	NOUN
ftr-466	78	6	of	of	ADP
ftr-466	78	7	rules	rule	NOUN
ftr-466	78	8	applicable	applicable	ADJ
ftr-466	78	9	to	to	ADP
ftr-466	78	10	each	each	DET
ftr-466	78	11	derivative	derivative	NOUN
ftr-466	78	12	fitting	fitting	NOUN
ftr-466	78	13	that	that	DET
ftr-466	78	14	description	description	NOUN
ftr-466	78	15	has	have	AUX
ftr-466	78	16	evolved	evolve	VERB
ftr-466	78	17	.	.	PUNCT
ftr-466	79	1	this	this	DET
ftr-466	79	2	patchwork	patchwork	NOUN
ftr-466	79	3	system	system	NOUN
ftr-466	79	4	simply	simply	ADV
ftr-466	79	5	creates	create	VERB
ftr-466	79	6	as	as	ADP
ftr-466	79	7	many	many	ADJ
ftr-466	79	8	discontinuities	discontinuity	NOUN
ftr-466	79	9	as	as	SCONJ
ftr-466	79	10	it	it	PRON
ftr-466	79	11	resolves	resolve	VERB
ftr-466	79	12	.	.	PUNCT
ftr-466	80	1	perhaps	perhaps	ADV
ftr-466	80	2	that	that	PRON
ftr-466	80	3	is	be	AUX
ftr-466	80	4	why	why	SCONJ
ftr-466	80	5	so	so	ADV
ftr-466	80	6	many	many	ADJ
ftr-466	80	7	commentators	commentator	NOUN
ftr-466	80	8	now	now	ADV
ftr-466	80	9	call	call	VERB
ftr-466	80	10	for	for	ADP
ftr-466	80	11	the	the	DET
ftr-466	80	12	complete	complete	ADJ
ftr-466	80	13	overhaul	overhaul	NOUN
ftr-466	80	14	of	of	ADP
ftr-466	80	15	the	the	DET
ftr-466	80	16	tax	tax	NOUN
ftr-466	80	17	rules	rule	NOUN
ftr-466	80	18	applicable	applicable	ADJ
ftr-466	80	19	to	to	ADP
ftr-466	80	20	financial	financial	ADJ
ftr-466	80	21	derivatives	derivative	NOUN
ftr-466	80	22	.	.	PUNCT
ftr-466	81	1	until	until	SCONJ
ftr-466	81	2	that	that	DET
ftr-466	81	3	overhaul	overhaul	NOUN
ftr-466	81	4	occurs	occur	VERB
ftr-466	81	5	,	,	PUNCT
ftr-466	81	6	however	however	ADV
ftr-466	81	7	,	,	PUNCT
ftr-466	81	8	we	we	PRON
ftr-466	81	9	need	need	VERB
ftr-466	81	10	to	to	PART
ftr-466	81	11	develop	develop	VERB
ftr-466	81	12	an	an	DET
ftr-466	81	13	interim	interim	ADJ
ftr-466	81	14	system	system	NOUN
ftr-466	81	15	that	that	PRON
ftr-466	81	16	synchronizes	synchronize	VERB
ftr-466	81	17	,	,	PUNCT
ftr-466	81	18	to	to	ADP
ftr-466	81	19	the	the	DET
ftr-466	81	20	maximum	maximum	ADJ
ftr-466	81	21	extent	extent	NOUN
ftr-466	81	22	possible	possible	ADJ
ftr-466	81	23	,	,	PUNCT
ftr-466	81	24	the	the	DET
ftr-466	81	25	tax	tax	NOUN
ftr-466	81	26	treatment	treatment	NOUN
ftr-466	81	27	of	of	ADP
ftr-466	81	28	economically	economically	ADV
ftr-466	81	29	equivalent	equivalent	ADJ
ftr-466	81	30	derivatives	derivative	NOUN
ftr-466	81	31	.	.	PUNCT
ftr-466	82	1	as	as	ADP
ftr-466	82	2	a	a	DET
ftr-466	82	3	necessary	necessary	ADJ
ftr-466	82	4	first	first	ADJ
ftr-466	82	5	step	step	NOUN
ftr-466	82	6	in	in	ADP
ftr-466	82	7	developing	develop	VERB
ftr-466	82	8	that	that	SCONJ
ftr-466	82	9	6	6	NUM
ftr-466	82	10	.	.	X
ftr-466	82	11	see	see	VERB
ftr-466	82	12	infra	infra	NOUN
ftr-466	82	13	notes	note	VERB
ftr-466	82	14	25	25	NUM
ftr-466	82	15	-	-	SYM
ftr-466	82	16	28	28	NUM
ftr-466	82	17	and	and	CCONJ
ftr-466	82	18	accompanying	accompany	VERB
ftr-466	82	19	text	text	NOUN
ftr-466	82	20	.	.	PUNCT
ftr-466	83	1	7	7	X
ftr-466	83	2	.	.	X
ftr-466	83	3	regs	reg	NOUN
ftr-466	83	4	.	.	PUNCT
ftr-466	84	1	§	§	PROPN
ftr-466	84	2	1.1275	1.1275	NUM
ftr-466	84	3	-	-	PUNCT
ftr-466	84	4	4(a)(1	4(a)(1	NUM
ftr-466	84	5	)	)	PUNCT
ftr-466	84	6	.	.	PUNCT
ftr-466	85	1	8	8	X
ftr-466	85	2	.	.	X
ftr-466	85	3	see	see	VERB
ftr-466	85	4	infra	infra	NOUN
ftr-466	85	5	notes	note	VERB
ftr-466	85	6	96	96	NUM
ftr-466	85	7	-	-	SYM
ftr-466	85	8	100	100	NUM
ftr-466	85	9	and	and	CCONJ
ftr-466	85	10	accompanying	accompany	VERB
ftr-466	85	11	text	text	NOUN
ftr-466	85	12	.	.	PUNCT
ftr-466	86	1	9	9	X
ftr-466	86	2	.	.	X
ftr-466	87	1	the	the	DET
ftr-466	87	2	use	use	NOUN
ftr-466	87	3	of	of	ADP
ftr-466	87	4	periodic	periodic	ADJ
ftr-466	87	5	payments	payment	NOUN
ftr-466	87	6	to	to	PART
ftr-466	87	7	reduce	reduce	VERB
ftr-466	87	8	credit	credit	NOUN
ftr-466	87	9	risk	risk	NOUN
ftr-466	87	10	by	by	ADP
ftr-466	87	11	parties	party	NOUN
ftr-466	87	12	to	to	ADP
ftr-466	87	13	an	an	DET
ftr-466	87	14	equity	equity	NOUN
ftr-466	87	15	swap	swap	NOUN
ftr-466	87	16	is	be	AUX
ftr-466	87	17	discussed	discuss	VERB
ftr-466	87	18	below	below	ADV
ftr-466	87	19	in	in	ADP
ftr-466	87	20	note	note	NOUN
ftr-466	87	21	102	102	NUM
ftr-466	87	22	.	.	PUNCT
ftr-466	88	1	10	10	NUM
ftr-466	88	2	.	.	PUNCT
ftr-466	89	1	see	see	VERB
ftr-466	89	2	infra	infra	NOUN
ftr-466	89	3	parts	part	NOUN
ftr-466	89	4	h	h	NOUN
ftr-466	89	5	-	-	PUNCT
ftr-466	89	6	iv	iv	NUM
ftr-466	89	7	.	.	PROPN
ftr-466	89	8	19971	19971	NUM
ftr-466	90	1	florida	florida	PROPN
ftr-466	90	2	tax	tax	PROPN
ftr-466	90	3	review	review	NOUN
ftr-466	90	4	interim	interim	ADJ
ftr-466	90	5	system	system	NOUN
ftr-466	90	6	,	,	PUNCT
ftr-466	90	7	we	we	PRON
ftr-466	90	8	need	need	VERB
ftr-466	90	9	to	to	PART
ftr-466	90	10	construct	construct	VERB
ftr-466	90	11	a	a	DET
ftr-466	90	12	coherent	coherent	ADJ
ftr-466	90	13	set	set	NOUN
ftr-466	90	14	of	of	ADP
ftr-466	90	15	rules	rule	NOUN
ftr-466	90	16	governing	govern	VERB
ftr-466	90	17	the	the	DET
ftr-466	90	18	taxation	taxation	NOUN
ftr-466	90	19	of	of	ADP
ftr-466	90	20	prepaid	prepaid	ADJ
ftr-466	90	21	forward	forward	ADJ
ftr-466	90	22	contracts	contract	NOUN
ftr-466	90	23	,	,	PUNCT
ftr-466	90	24	particularly	particularly	ADV
ftr-466	90	25	those	those	PRON
ftr-466	90	26	prepaid	prepay	VERB
ftr-466	90	27	forward	forward	ADJ
ftr-466	90	28	contracts	contract	NOUN
ftr-466	90	29	that	that	PRON
ftr-466	90	30	are	be	AUX
ftr-466	90	31	settled	settle	VERB
ftr-466	90	32	in	in	ADP
ftr-466	90	33	cash	cash	NOUN
ftr-466	90	34	.	.	PUNCT
ftr-466	91	1	once	once	SCONJ
ftr-466	91	2	we	we	PRON
ftr-466	91	3	do	do	VERB
ftr-466	91	4	that	that	PRON
ftr-466	91	5	,	,	PUNCT
ftr-466	91	6	we	we	PRON
ftr-466	91	7	need	need	VERB
ftr-466	91	8	to	to	PART
ftr-466	91	9	classify	classify	VERB
ftr-466	91	10	as	as	SCONJ
ftr-466	91	11	prepaid	prepay	VERB
ftr-466	91	12	forward	forward	ADJ
ftr-466	91	13	contracts	contract	NOUN
ftr-466	91	14	all	all	DET
ftr-466	91	15	financial	financial	ADJ
ftr-466	91	16	derivatives	derivative	NOUN
ftr-466	91	17	that	that	PRON
ftr-466	91	18	are	be	AUX
ftr-466	91	19	economically	economically	ADV
ftr-466	91	20	equivalent	equivalent	ADJ
ftr-466	91	21	to	to	PART
ftr-466	91	22	prepaid	prepaid	VERB
ftr-466	91	23	forward	forward	ADJ
ftr-466	91	24	contracts	contract	NOUN
ftr-466	91	25	and	and	CCONJ
ftr-466	91	26	which	which	PRON
ftr-466	91	27	have	have	VERB
ftr-466	91	28	a	a	DET
ftr-466	91	29	capital	capital	NOUN
ftr-466	91	30	asset	asset	NOUN
ftr-466	91	31	as	as	ADP
ftr-466	91	32	the	the	DET
ftr-466	91	33	underlying	underlying	ADJ
ftr-466	91	34	property	property	NOUN
ftr-466	91	35	.	.	PUNCT
ftr-466	92	1	finally	finally	ADV
ftr-466	92	2	,	,	PUNCT
ftr-466	92	3	this	this	DET
ftr-466	92	4	interim	interim	ADJ
ftr-466	92	5	solution	solution	NOUN
ftr-466	92	6	must	must	AUX
ftr-466	92	7	:	:	PUNCT
ftr-466	92	8	(	(	PUNCT
ftr-466	92	9	1	1	X
ftr-466	92	10	)	)	PUNCT
ftr-466	92	11	contain	contain	VERB
ftr-466	92	12	practical	practical	ADJ
ftr-466	92	13	rules	rule	NOUN
ftr-466	92	14	,	,	PUNCT
ftr-466	92	15	(	(	PUNCT
ftr-466	92	16	2	2	X
ftr-466	92	17	)	)	PUNCT
ftr-466	92	18	produce	produce	VERB
ftr-466	92	19	sound	sound	NOUN
ftr-466	92	20	results	result	NOUN
ftr-466	92	21	from	from	ADP
ftr-466	92	22	the	the	DET
ftr-466	92	23	standpoint	standpoint	NOUN
ftr-466	92	24	of	of	ADP
ftr-466	92	25	tax	tax	NOUN
ftr-466	92	26	policy	policy	NOUN
ftr-466	92	27	,	,	PUNCT
ftr-466	92	28	(	(	PUNCT
ftr-466	92	29	3	3	X
ftr-466	92	30	)	)	PUNCT
ftr-466	92	31	work	work	NOUN
ftr-466	92	32	within	within	ADP
ftr-466	92	33	the	the	DET
ftr-466	92	34	debt	debt	NOUN
ftr-466	92	35	/	/	SYM
ftr-466	92	36	equity	equity	NOUN
ftr-466	92	37	and	and	CCONJ
ftr-466	92	38	capital	capital	NOUN
ftr-466	92	39	/	/	SYM
ftr-466	92	40	ordinary	ordinary	ADJ
ftr-466	92	41	distinctions	distinction	NOUN
ftr-466	92	42	,	,	PUNCT
ftr-466	92	43	and	and	CCONJ
ftr-466	92	44	(	(	PUNCT
ftr-466	92	45	4	4	X
ftr-466	92	46	)	)	PUNCT
ftr-466	92	47	not	not	PART
ftr-466	92	48	require	require	VERB
ftr-466	92	49	the	the	DET
ftr-466	92	50	service	service	NOUN
ftr-466	92	51	to	to	PART
ftr-466	92	52	withdraw	withdraw	VERB
ftr-466	92	53	or	or	CCONJ
ftr-466	92	54	rewrite	rewrite	VERB
ftr-466	92	55	existing	existing	ADJ
ftr-466	92	56	regulations	regulation	NOUN
ftr-466	92	57	.	.	PUNCT
ftr-466	93	1	although	although	SCONJ
ftr-466	93	2	an	an	DET
ftr-466	93	3	interim	interim	ADJ
ftr-466	93	4	solution	solution	NOUN
ftr-466	93	5	is	be	AUX
ftr-466	93	6	by	by	ADP
ftr-466	93	7	definition	definition	NOUN
ftr-466	93	8	imperfect	imperfect	NOUN
ftr-466	93	9	,	,	PUNCT
ftr-466	93	10	we	we	PRON
ftr-466	93	11	need	need	VERB
ftr-466	93	12	to	to	PART
ftr-466	93	13	cure	cure	VERB
ftr-466	93	14	as	as	ADV
ftr-466	93	15	many	many	ADJ
ftr-466	93	16	tax	tax	NOUN
ftr-466	93	17	discontinuities	discontinuity	NOUN
ftr-466	93	18	as	as	ADP
ftr-466	93	19	possible	possible	ADJ
ftr-466	93	20	while	while	SCONJ
ftr-466	93	21	keeping	keep	VERB
ftr-466	93	22	in	in	ADP
ftr-466	93	23	mind	mind	NOUN
ftr-466	93	24	that	that	SCONJ
ftr-466	93	25	a	a	DET
ftr-466	93	26	complete	complete	ADJ
ftr-466	93	27	overhaul	overhaul	NOUN
ftr-466	93	28	of	of	ADP
ftr-466	93	29	the	the	DET
ftr-466	93	30	code	code	NOUN
ftr-466	93	31	is	be	AUX
ftr-466	93	32	,	,	PUNCT
ftr-466	93	33	for	for	ADP
ftr-466	93	34	the	the	DET
ftr-466	93	35	time	time	NOUN
ftr-466	93	36	being	being	NOUN
ftr-466	93	37	,	,	PUNCT
ftr-466	93	38	not	not	PART
ftr-466	93	39	an	an	DET
ftr-466	93	40	option	option	NOUN
ftr-466	93	41	.	.	PUNCT
ftr-466	94	1	this	this	DET
ftr-466	94	2	article	article	NOUN
ftr-466	94	3	is	be	AUX
ftr-466	94	4	thus	thus	ADV
ftr-466	94	5	intended	intend	VERB
ftr-466	94	6	to	to	PART
ftr-466	94	7	:	:	PUNCT
ftr-466	94	8	(	(	PUNCT
ftr-466	94	9	1	1	X
ftr-466	94	10	)	)	PUNCT
ftr-466	94	11	develop	develop	VERB
ftr-466	94	12	a	a	DET
ftr-466	94	13	set	set	NOUN
ftr-466	94	14	of	of	ADP
ftr-466	94	15	rules	rule	NOUN
ftr-466	94	16	governing	govern	VERB
ftr-466	94	17	the	the	DET
ftr-466	94	18	taxation	taxation	NOUN
ftr-466	94	19	of	of	ADP
ftr-466	94	20	prepaid	prepaid	ADJ
ftr-466	94	21	forward	forward	ADJ
ftr-466	94	22	contracts	contract	NOUN
ftr-466	94	23	,	,	PUNCT
ftr-466	94	24	with	with	ADP
ftr-466	94	25	particular	particular	ADJ
ftr-466	94	26	emphasis	emphasis	NOUN
ftr-466	94	27	on	on	ADP
ftr-466	94	28	prepaid	prepay	VERB
ftr-466	94	29	forward	forward	ADJ
ftr-466	94	30	contracts	contract	NOUN
ftr-466	94	31	that	that	PRON
ftr-466	94	32	are	be	AUX
ftr-466	94	33	settled	settle	VERB
ftr-466	94	34	in	in	ADP
ftr-466	94	35	cash	cash	NOUN
ftr-466	94	36	;	;	PUNCT
ftr-466	94	37	and	and	CCONJ
ftr-466	94	38	(	(	PUNCT
ftr-466	94	39	2	2	X
ftr-466	94	40	)	)	PUNCT
ftr-466	94	41	develop	develop	VERB
ftr-466	94	42	a	a	DET
ftr-466	94	43	set	set	NOUN
ftr-466	94	44	of	of	ADP
ftr-466	94	45	rules	rule	NOUN
ftr-466	94	46	that	that	SCONJ
ftr-466	94	47	accords	accord	NOUN
ftr-466	94	48	identical	identical	ADJ
ftr-466	94	49	tax	tax	NOUN
ftr-466	94	50	treatment	treatment	NOUN
ftr-466	94	51	to	to	ADP
ftr-466	94	52	those	those	DET
ftr-466	94	53	forward	forward	ADJ
ftr-466	94	54	contracts	contract	NOUN
ftr-466	94	55	and	and	CCONJ
ftr-466	94	56	derivatives	derivative	NOUN
ftr-466	94	57	,	,	PUNCT
ftr-466	94	58	such	such	ADJ
ftr-466	94	59	as	as	ADP
ftr-466	94	60	equity	equity	NOUN
ftr-466	94	61	swaps	swap	NOUN
ftr-466	94	62	and	and	CCONJ
ftr-466	94	63	certain	certain	ADJ
ftr-466	94	64	cdis	cdi	NOUN
ftr-466	94	65	,	,	PUNCT
ftr-466	94	66	that	that	PRON
ftr-466	94	67	are	be	AUX
ftr-466	94	68	economically	economically	ADV
ftr-466	94	69	equivalent	equivalent	ADJ
ftr-466	94	70	to	to	PART
ftr-466	94	71	prepaid	prepaid	VERB
ftr-466	94	72	forward	forward	ADJ
ftr-466	94	73	contracts	contract	NOUN
ftr-466	94	74	.	.	PUNCT
ftr-466	95	1	this	this	DET
ftr-466	95	2	article	article	NOUN
ftr-466	95	3	is	be	AUX
ftr-466	95	4	divided	divide	VERB
ftr-466	95	5	into	into	ADP
ftr-466	95	6	five	five	NUM
ftr-466	95	7	parts	part	NOUN
ftr-466	95	8	.	.	PUNCT
ftr-466	96	1	part	part	PROPN
ftr-466	96	2	ii	ii	PROPN
ftr-466	96	3	will	will	AUX
ftr-466	96	4	provide	provide	VERB
ftr-466	96	5	the	the	DET
ftr-466	96	6	reader	reader	NOUN
ftr-466	96	7	with	with	ADP
ftr-466	96	8	a	a	DET
ftr-466	96	9	brief	brief	ADJ
ftr-466	96	10	overview	overview	NOUN
ftr-466	96	11	and	and	CCONJ
ftr-466	96	12	critique	critique	NOUN
ftr-466	96	13	of	of	ADP
ftr-466	96	14	the	the	DET
ftr-466	96	15	tax	tax	NOUN
ftr-466	96	16	treatment	treatment	NOUN
ftr-466	96	17	of	of	ADP
ftr-466	96	18	capital	capital	NOUN
ftr-466	96	19	assets	asset	NOUN
ftr-466	96	20	,	,	PUNCT
ftr-466	96	21	option	option	NOUN
ftr-466	96	22	contracts	contract	NOUN
ftr-466	96	23	,	,	PUNCT
ftr-466	96	24	and	and	CCONJ
ftr-466	96	25	forward	forward	ADJ
ftr-466	96	26	contracts	contract	NOUN
ftr-466	96	27	.	.	PUNCT
ftr-466	97	1	part	part	NOUN
ftr-466	97	2	iii	iii	X
ftr-466	97	3	will	will	NOUN
ftr-466	97	4	:	:	PUNCT
ftr-466	97	5	(	(	PUNCT
ftr-466	97	6	1	1	X
ftr-466	97	7	)	)	PUNCT
ftr-466	97	8	explore	explore	VERB
ftr-466	97	9	the	the	DET
ftr-466	97	10	past	past	NOUN
ftr-466	97	11	and	and	CCONJ
ftr-466	97	12	present	present	ADJ
ftr-466	97	13	tax	tax	NOUN
ftr-466	97	14	treatment	treatment	NOUN
ftr-466	97	15	of	of	ADP
ftr-466	97	16	cdis	cdis	PROPN
ftr-466	97	17	;	;	PUNCT
ftr-466	97	18	and	and	CCONJ
ftr-466	97	19	(	(	PUNCT
ftr-466	97	20	2	2	X
ftr-466	97	21	)	)	PUNCT
ftr-466	97	22	analyze	analyze	VERB
ftr-466	97	23	the	the	DET
ftr-466	97	24	tax	tax	NOUN
ftr-466	97	25	treatment	treatment	NOUN
ftr-466	97	26	of	of	ADP
ftr-466	97	27	notional	notional	ADJ
ftr-466	97	28	principal	principal	ADJ
ftr-466	97	29	contracts	contract	NOUN
ftr-466	97	30	,	,	PUNCT
ftr-466	97	31	which	which	PRON
ftr-466	97	32	is	be	AUX
ftr-466	97	33	the	the	DET
ftr-466	97	34	class	class	NOUN
ftr-466	97	35	of	of	ADP
ftr-466	97	36	derivatives	derivative	NOUN
ftr-466	97	37	into	into	ADP
ftr-466	97	38	which	which	PRON
ftr-466	97	39	equity	equity	NOUN
ftr-466	97	40	swaps	swap	NOUN
ftr-466	97	41	fall	fall	VERB
ftr-466	97	42	.	.	PUNCT
ftr-466	98	1	part	part	NOUN
ftr-466	98	2	iv	iv	PRON
ftr-466	98	3	will	will	AUX
ftr-466	98	4	analyze	analyze	VERB
ftr-466	98	5	the	the	DET
ftr-466	98	6	equivalencies	equivalencie	NOUN
ftr-466	98	7	in	in	ADP
ftr-466	98	8	economic	economic	ADJ
ftr-466	98	9	characteristics	characteristic	NOUN
ftr-466	98	10	and	and	CCONJ
ftr-466	98	11	the	the	DET
ftr-466	98	12	discrepancies	discrepancy	NOUN
ftr-466	98	13	in	in	ADP
ftr-466	98	14	tax	tax	NOUN
ftr-466	98	15	treatment	treatment	NOUN
ftr-466	98	16	among	among	ADP
ftr-466	98	17	the	the	DET
ftr-466	98	18	financial	financial	ADJ
ftr-466	98	19	instruments	instrument	NOUN
ftr-466	98	20	discussed	discuss	VERB
ftr-466	98	21	in	in	ADP
ftr-466	98	22	parts	part	NOUN
ftr-466	98	23	ii	ii	PROPN
ftr-466	98	24	and	and	CCONJ
ftr-466	98	25	iii	iii	PROPN
ftr-466	98	26	.	.	PROPN
ftr-466	99	1	part	part	NOUN
ftr-466	99	2	v	v	X
ftr-466	99	3	will	will	AUX
ftr-466	99	4	:	:	PUNCT
ftr-466	99	5	(	(	PUNCT
ftr-466	99	6	1	1	X
ftr-466	99	7	)	)	PUNCT
ftr-466	99	8	offer	offer	VERB
ftr-466	99	9	recommendations	recommendation	NOUN
ftr-466	99	10	as	as	ADP
ftr-466	99	11	to	to	ADP
ftr-466	99	12	the	the	DET
ftr-466	99	13	proper	proper	ADJ
ftr-466	99	14	tax	tax	NOUN
ftr-466	99	15	treatment	treatment	NOUN
ftr-466	99	16	of	of	ADP
ftr-466	99	17	prepaid	prepaid	ADJ
ftr-466	99	18	forward	forward	ADJ
ftr-466	99	19	contracts	contract	NOUN
ftr-466	99	20	,	,	PUNCT
ftr-466	99	21	certain	certain	ADJ
ftr-466	99	22	cdis	cdis	NOUN
ftr-466	99	23	,	,	PUNCT
ftr-466	99	24	and	and	CCONJ
ftr-466	99	25	equity	equity	NOUN
ftr-466	99	26	swaps	swap	NOUN
ftr-466	99	27	;	;	PUNCT
ftr-466	99	28	(	(	PUNCT
ftr-466	99	29	2	2	X
ftr-466	99	30	)	)	PUNCT
ftr-466	99	31	analyze	analyze	VERB
ftr-466	99	32	the	the	DET
ftr-466	99	33	effects	effect	NOUN
ftr-466	99	34	of	of	ADP
ftr-466	99	35	these	these	DET
ftr-466	99	36	recommendations	recommendation	NOUN
ftr-466	99	37	;	;	PUNCT
ftr-466	99	38	and	and	CCONJ
ftr-466	99	39	(	(	PUNCT
ftr-466	99	40	3	3	X
ftr-466	99	41	)	)	PUNCT
ftr-466	99	42	address	address	NOUN
ftr-466	99	43	their	their	PRON
ftr-466	99	44	shortcomings	shortcoming	NOUN
ftr-466	99	45	.	.	PUNCT
ftr-466	100	1	ii	ii	PROPN
ftr-466	100	2	.	.	PUNCT
ftr-466	101	1	background	background	NOUN
ftr-466	101	2	on	on	ADP
ftr-466	101	3	derivatives	derivative	NOUN
ftr-466	101	4	this	this	DET
ftr-466	101	5	section	section	NOUN
ftr-466	101	6	serves	serve	VERB
ftr-466	101	7	two	two	NUM
ftr-466	101	8	purposes	purpose	NOUN
ftr-466	101	9	.	.	PUNCT
ftr-466	102	1	first	first	ADV
ftr-466	102	2	,	,	PUNCT
ftr-466	102	3	this	this	DET
ftr-466	102	4	section	section	NOUN
ftr-466	102	5	provides	provide	VERB
ftr-466	102	6	the	the	DET
ftr-466	102	7	reader	reader	NOUN
ftr-466	102	8	with	with	ADP
ftr-466	102	9	background	background	NOUN
ftr-466	102	10	information	information	NOUN
ftr-466	102	11	on	on	ADP
ftr-466	102	12	the	the	DET
ftr-466	102	13	legal	legal	ADJ
ftr-466	102	14	rights	right	NOUN
ftr-466	102	15	and	and	CCONJ
ftr-466	102	16	economic	economic	ADJ
ftr-466	102	17	characteristics	characteristic	NOUN
ftr-466	102	18	of	of	ADP
ftr-466	102	19	the	the	DET
ftr-466	102	20	two	two	NUM
ftr-466	102	21	"	"	PUNCT
ftr-466	102	22	basic	basic	ADJ
ftr-466	102	23	"	"	PUNCT
ftr-466	102	24	derivatives	derivative	NOUN
ftr-466	102	25	that	that	PRON
ftr-466	102	26	are	be	AUX
ftr-466	102	27	relevant	relevant	ADJ
ftr-466	102	28	to	to	ADP
ftr-466	102	29	the	the	DET
ftr-466	102	30	instant	instant	ADJ
ftr-466	102	31	discussion	discussion	NOUN
ftr-466	102	32	-	-	PUNCT
ftr-466	102	33	forward	forward	NOUN
ftr-466	102	34	contracts	contract	NOUN
ftr-466	102	35	and	and	CCONJ
ftr-466	102	36	options	option	NOUN
ftr-466	102	37	.	.	PUNCT
ftr-466	103	1	second	second	ADJ
ftr-466	103	2	,	,	PUNCT
ftr-466	103	3	this	this	DET
ftr-466	103	4	section	section	NOUN
ftr-466	103	5	analyzes	analyze	VERB
ftr-466	103	6	the	the	DET
ftr-466	103	7	tax	tax	NOUN
ftr-466	103	8	treatment	treatment	NOUN
ftr-466	103	9	of	of	ADP
ftr-466	103	10	these	these	DET
ftr-466	103	11	two	two	NUM
ftr-466	103	12	types	type	NOUN
ftr-466	103	13	of	of	ADP
ftr-466	103	14	derivatives	derivative	NOUN
ftr-466	103	15	.	.	PUNCT
ftr-466	104	1	as	as	SCONJ
ftr-466	104	2	will	will	AUX
ftr-466	104	3	be	be	AUX
ftr-466	104	4	discussed	discuss	VERB
ftr-466	104	5	below	below	ADV
ftr-466	104	6	,	,	PUNCT
ftr-466	104	7	the	the	DET
ftr-466	104	8	derivatives	derivative	NOUN
ftr-466	104	9	upon	upon	SCONJ
ftr-466	104	10	which	which	PRON
ftr-466	104	11	this	this	DET
ftr-466	104	12	article	article	NOUN
ftr-466	104	13	focuses	focus	VERB
ftr-466	104	14	produce	produce	VERB
ftr-466	104	15	economic	economic	ADJ
ftr-466	104	16	returns	return	NOUN
ftr-466	104	17	that	that	PRON
ftr-466	104	18	are	be	AUX
ftr-466	104	19	identical	identical	ADJ
ftr-466	104	20	to	to	ADP
ftr-466	104	21	the	the	DET
ftr-466	104	22	economic	economic	ADJ
ftr-466	104	23	returns	return	NOUN
ftr-466	104	24	generated	generate	VERB
ftr-466	104	25	by	by	ADP
ftr-466	104	26	ownership	ownership	NOUN
ftr-466	104	27	interests	interest	NOUN
ftr-466	104	28	in	in	ADP
ftr-466	104	29	capital	capital	NOUN
ftr-466	104	30	assets	asset	NOUN
ftr-466	104	31	.	.	PUNCT
ftr-466	105	1	thus	thus	ADV
ftr-466	105	2	,	,	PUNCT
ftr-466	105	3	one	one	PRON
ftr-466	105	4	must	must	AUX
ftr-466	105	5	,	,	PUNCT
ftr-466	105	6	in	in	ADP
ftr-466	105	7	order	order	NOUN
ftr-466	105	8	to	to	PART
ftr-466	105	9	analyze	analyze	VERB
ftr-466	105	10	the	the	DET
ftr-466	105	11	tax	tax	NOUN
ftr-466	105	12	treatment	treatment	NOUN
ftr-466	105	13	of	of	ADP
ftr-466	105	14	those	those	DET
ftr-466	105	15	derivatives	derivative	NOUN
ftr-466	105	16	,	,	PUNCT
ftr-466	105	17	review	review	VERB
ftr-466	105	18	the	the	DET
ftr-466	105	19	economic	economic	ADJ
ftr-466	105	20	rights	right	NOUN
ftr-466	105	21	and	and	CCONJ
ftr-466	105	22	tax	tax	NOUN
ftr-466	105	23	treatment	treatment	NOUN
ftr-466	105	24	generated	generate	VERB
ftr-466	105	25	by	by	ADP
ftr-466	105	26	ownership	ownership	NOUN
ftr-466	105	27	interests	interest	NOUN
ftr-466	105	28	in	in	ADP
ftr-466	105	29	capital	capital	NOUN
ftr-466	105	30	assets	asset	NOUN
ftr-466	105	31	.	.	PUNCT
ftr-466	106	1	[	[	X
ftr-466	106	2	vol	vol	NOUN
ftr-466	106	3	3:8	3:8	NUM
ftr-466	106	4	economically	economically	ADV
ftr-466	106	5	equivalent	equivalent	ADJ
ftr-466	106	6	financial	financial	ADJ
ftr-466	106	7	instruments	instrument	NOUN
ftr-466	106	8	a.	a.	NOUN
ftr-466	106	9	capital	capital	NOUN
ftr-466	106	10	assets	asset	NOUN
ftr-466	106	11	in	in	ADP
ftr-466	106	12	general	general	ADJ
ftr-466	106	13	1	1	NUM
ftr-466	106	14	.	.	PUNCT
ftr-466	106	15	income	income	NOUN
ftr-466	106	16	generated	generate	VERB
ftr-466	106	17	by	by	ADP
ftr-466	106	18	the	the	DET
ftr-466	106	19	asset	asset	NOUN
ftr-466	106	20	:	:	PUNCT
ftr-466	106	21	timing	timing	NOUN
ftr-466	106	22	,	,	PUNCT
ftr-466	106	23	character	character	NOUN
ftr-466	106	24	,	,	PUNCT
ftr-466	106	25	and	and	CCONJ
ftr-466	106	26	source.-the	source.-the	DET
ftr-466	106	27	owner	owner	NOUN
ftr-466	106	28	of	of	ADP
ftr-466	106	29	a	a	DET
ftr-466	106	30	capital	capital	NOUN
ftr-466	106	31	asset	asset	NOUN
ftr-466	106	32	recognizes	recognize	VERB
ftr-466	106	33	ordinary	ordinary	ADJ
ftr-466	106	34	income	income	NOUN
ftr-466	106	35	on	on	ADP
ftr-466	106	36	the	the	DET
ftr-466	106	37	receipt	receipt	NOUN
ftr-466	106	38	of	of	ADP
ftr-466	106	39	money	money	NOUN
ftr-466	106	40	,	,	PUNCT
ftr-466	106	41	such	such	ADJ
ftr-466	106	42	as	as	ADP
ftr-466	106	43	rent	rent	NOUN
ftr-466	106	44	or	or	CCONJ
ftr-466	106	45	dividends	dividend	NOUN
ftr-466	106	46	,	,	PUNCT
ftr-466	106	47	generated	generate	VERB
ftr-466	106	48	by	by	ADP
ftr-466	106	49	that	that	DET
ftr-466	106	50	asset	asset	NOUN
ftr-466	106	51	.	.	PUNCT
ftr-466	106	52	"	"	PUNCT
ftr-466	107	1	the	the	DET
ftr-466	107	2	source	source	NOUN
ftr-466	107	3	of	of	ADP
ftr-466	107	4	dividend	dividend	NOUN
ftr-466	107	5	income	income	NOUN
ftr-466	107	6	is	be	AUX
ftr-466	107	7	generally	generally	ADV
ftr-466	107	8	determined	determine	VERB
ftr-466	107	9	by	by	ADP
ftr-466	107	10	reference	reference	NOUN
ftr-466	107	11	to	to	ADP
ftr-466	107	12	the	the	DET
ftr-466	107	13	nationality	nationality	NOUN
ftr-466	107	14	of	of	ADP
ftr-466	107	15	the	the	DET
ftr-466	107	16	payor	payor	NOUN
ftr-466	107	17	corporation	corporation	NOUN
ftr-466	107	18	.	.	PUNCT
ftr-466	108	1	2	2	NUM
ftr-466	108	2	the	the	DET
ftr-466	108	3	source	source	NOUN
ftr-466	108	4	of	of	ADP
ftr-466	108	5	rental	rental	ADJ
ftr-466	108	6	income	income	NOUN
ftr-466	108	7	is	be	AUX
ftr-466	108	8	generally	generally	ADV
ftr-466	108	9	determined	determine	VERB
ftr-466	108	10	by	by	ADP
ftr-466	108	11	reference	reference	NOUN
ftr-466	108	12	to	to	ADP
ftr-466	108	13	the	the	DET
ftr-466	108	14	location	location	NOUN
ftr-466	108	15	of	of	ADP
ftr-466	108	16	the	the	DET
ftr-466	108	17	property	property	NOUN
ftr-466	108	18	that	that	PRON
ftr-466	108	19	generated	generate	VERB
ftr-466	108	20	the	the	DET
ftr-466	108	21	rental	rental	ADJ
ftr-466	108	22	income	income	NOUN
ftr-466	108	23	.	.	PUNCT
ftr-466	109	1	3	3	NUM
ftr-466	109	2	section	section	NOUN
ftr-466	109	3	871(a	871(a	NUM
ftr-466	109	4	)	)	PUNCT
ftr-466	109	5	imposes	impose	VERB
ftr-466	109	6	a	a	DET
ftr-466	109	7	withholding	withholding	NOUN
ftr-466	109	8	tax	tax	NOUN
ftr-466	109	9	of	of	ADP
ftr-466	109	10	30	30	NUM
ftr-466	109	11	%	%	NOUN
ftr-466	109	12	on	on	ADP
ftr-466	109	13	u.s	u.s	PROPN
ftr-466	109	14	.	.	PROPN
ftr-466	109	15	source	source	NOUN
ftr-466	109	16	dividend	dividend	NOUN
ftr-466	109	17	and	and	CCONJ
ftr-466	109	18	rental	rental	ADJ
ftr-466	109	19	income	income	NOUN
ftr-466	109	20	received	receive	VERB
ftr-466	109	21	by	by	ADP
ftr-466	109	22	nonresident	nonresident	ADJ
ftr-466	109	23	alien	alien	ADJ
ftr-466	109	24	individuals	individual	NOUN
ftr-466	109	25	.	.	PUNCT
ftr-466	110	1	2	2	X
ftr-466	110	2	.	.	X
ftr-466	110	3	sale	sale	NOUN
ftr-466	110	4	:	:	PUNCT
ftr-466	110	5	timing	timing	NOUN
ftr-466	110	6	,	,	PUNCT
ftr-466	110	7	character	character	NOUN
ftr-466	110	8	,	,	PUNCT
ftr-466	110	9	and	and	CCONJ
ftr-466	110	10	source.-when	source.-when	ADV
ftr-466	110	11	a	a	DET
ftr-466	110	12	taxpayer	taxpayer	NOUN
ftr-466	110	13	sells	sell	VERB
ftr-466	110	14	or	or	CCONJ
ftr-466	110	15	exchanges	exchange	NOUN
ftr-466	110	16	a	a	DET
ftr-466	110	17	capital	capital	NOUN
ftr-466	110	18	asset	asset	NOUN
ftr-466	110	19	,	,	PUNCT
ftr-466	110	20	she	she	PRON
ftr-466	110	21	realizes	realize	VERB
ftr-466	110	22	and	and	CCONJ
ftr-466	110	23	,	,	PUNCT
ftr-466	110	24	subject	subject	ADJ
ftr-466	110	25	to	to	ADP
ftr-466	110	26	exceptions	exception	NOUN
ftr-466	110	27	not	not	PART
ftr-466	110	28	relevant	relevant	ADJ
ftr-466	110	29	here	here	ADV
ftr-466	110	30	,	,	PUNCT
ftr-466	110	31	5	5	NUM
ftr-466	110	32	recognizes	recognize	VERB
ftr-466	110	33	capital	capital	NOUN
ftr-466	110	34	gain	gain	NOUN
ftr-466	110	35	or	or	CCONJ
ftr-466	110	36	loss	loss	NOUN
ftr-466	110	37	in	in	ADP
ftr-466	110	38	an	an	DET
ftr-466	110	39	amount	amount	NOUN
ftr-466	110	40	equal	equal	ADJ
ftr-466	110	41	to	to	ADP
ftr-466	110	42	the	the	DET
ftr-466	110	43	difference	difference	NOUN
ftr-466	110	44	between	between	ADP
ftr-466	110	45	the	the	DET
ftr-466	110	46	amount	amount	NOUN
ftr-466	110	47	realized	realize	VERB
ftr-466	110	48	on	on	ADP
ftr-466	110	49	the	the	DET
ftr-466	110	50	sale	sale	NOUN
ftr-466	110	51	or	or	CCONJ
ftr-466	110	52	exchange	exchange	NOUN
ftr-466	110	53	and	and	CCONJ
ftr-466	110	54	the	the	DET
ftr-466	110	55	adjusted	adjusted	ADJ
ftr-466	110	56	basis	basis	NOUN
ftr-466	110	57	of	of	ADP
ftr-466	110	58	that	that	DET
ftr-466	110	59	capital	capital	NOUN
ftr-466	110	60	asset	asset	NOUN
ftr-466	110	61	.	.	PUNCT
ftr-466	111	1	6	6	NUM
ftr-466	111	2	as	as	ADP
ftr-466	111	3	a	a	DET
ftr-466	111	4	general	general	ADJ
ftr-466	111	5	matter	matter	NOUN
ftr-466	111	6	,	,	PUNCT
ftr-466	111	7	the	the	DET
ftr-466	111	8	gain	gain	NOUN
ftr-466	111	9	or	or	CCONJ
ftr-466	111	10	loss	loss	NOUN
ftr-466	111	11	on	on	ADP
ftr-466	111	12	the	the	DET
ftr-466	111	13	sale	sale	NOUN
ftr-466	111	14	or	or	CCONJ
ftr-466	111	15	exchange	exchange	NOUN
ftr-466	111	16	of	of	ADP
ftr-466	111	17	personal	personal	ADJ
ftr-466	111	18	property	property	NOUN
ftr-466	111	19	will	will	AUX
ftr-466	111	20	be	be	AUX
ftr-466	111	21	sourced	source	VERB
ftr-466	111	22	to	to	ADP
ftr-466	111	23	the	the	DET
ftr-466	111	24	taxpayer	taxpayer	NOUN
ftr-466	111	25	's	's	PART
ftr-466	111	26	country	country	NOUN
ftr-466	111	27	of	of	ADP
ftr-466	111	28	residence	residence	NOUN
ftr-466	111	29	.	.	PUNCT
ftr-466	112	1	7	7	NUM
ftr-466	113	1	if	if	SCONJ
ftr-466	113	2	,	,	PUNCT
ftr-466	113	3	however	however	ADV
ftr-466	113	4	,	,	PUNCT
ftr-466	113	5	a	a	DET
ftr-466	113	6	nonresident	nonresident	ADJ
ftr-466	113	7	alien	alien	ADJ
ftr-466	113	8	individual	individual	NOUN
ftr-466	113	9	sells	sell	VERB
ftr-466	113	10	an	an	DET
ftr-466	113	11	"	"	PUNCT
ftr-466	113	12	interest	interest	NOUN
ftr-466	113	13	in	in	ADP
ftr-466	113	14	real	real	ADJ
ftr-466	113	15	property	property	NOUN
ftr-466	113	16	"	"	PUNCT
ftr-466	113	17	located	locate	VERB
ftr-466	113	18	in	in	ADP
ftr-466	113	19	the	the	DET
ftr-466	113	20	united	united	PROPN
ftr-466	113	21	states	states	PROPN
ftr-466	113	22	,	,	PUNCT
ftr-466	113	23	then	then	ADV
ftr-466	113	24	the	the	DET
ftr-466	113	25	gain	gain	NOUN
ftr-466	113	26	or	or	CCONJ
ftr-466	113	27	loss	loss	NOUN
ftr-466	113	28	on	on	ADP
ftr-466	113	29	that	that	DET
ftr-466	113	30	sale	sale	NOUN
ftr-466	113	31	will	will	AUX
ftr-466	113	32	be	be	AUX
ftr-466	113	33	sourced	source	VERB
ftr-466	113	34	in	in	ADP
ftr-466	113	35	the	the	DET
ftr-466	113	36	united	united	PROPN
ftr-466	113	37	states	states	PROPN
ftr-466	113	38	.	.	PUNCT
ftr-466	114	1	8	8	NUM
ftr-466	115	1	if	if	SCONJ
ftr-466	115	2	that	that	DET
ftr-466	115	3	sale	sale	NOUN
ftr-466	115	4	of	of	ADP
ftr-466	115	5	real	real	ADJ
ftr-466	115	6	property	property	NOUN
ftr-466	115	7	produces	produce	VERB
ftr-466	115	8	a	a	DET
ftr-466	115	9	gain	gain	NOUN
ftr-466	115	10	,	,	PUNCT
ftr-466	115	11	that	that	DET
ftr-466	115	12	gain	gain	NOUN
ftr-466	115	13	will	will	AUX
ftr-466	115	14	be	be	AUX
ftr-466	115	15	subject	subject	ADJ
ftr-466	115	16	to	to	ADP
ftr-466	115	17	u.s	u.s	PROPN
ftr-466	115	18	.	.	PROPN
ftr-466	115	19	withholding	withholding	NOUN
ftr-466	115	20	tax	tax	NOUN
ftr-466	115	21	under	under	ADP
ftr-466	115	22	sections	section	NOUN
ftr-466	115	23	871	871	NUM
ftr-466	115	24	and	and	CCONJ
ftr-466	115	25	1441.19	1441.19	NUM
ftr-466	115	26	in	in	ADP
ftr-466	115	27	certain	certain	ADJ
ftr-466	115	28	instances	instance	NOUN
ftr-466	115	29	,	,	PUNCT
ftr-466	115	30	items	item	NOUN
ftr-466	115	31	of	of	ADP
ftr-466	115	32	loss	loss	NOUN
ftr-466	115	33	from	from	ADP
ftr-466	115	34	the	the	DET
ftr-466	115	35	sale	sale	NOUN
ftr-466	115	36	of	of	ADP
ftr-466	115	37	a	a	DET
ftr-466	115	38	capital	capital	NOUN
ftr-466	115	39	asset	asset	NOUN
ftr-466	115	40	may	may	AUX
ftr-466	115	41	be	be	AUX
ftr-466	115	42	deferred	defer	VERB
ftr-466	115	43	under	under	ADP
ftr-466	115	44	the	the	DET
ftr-466	115	45	rules	rule	NOUN
ftr-466	115	46	contained	contain	VERB
ftr-466	115	47	in	in	ADP
ftr-466	115	48	section	section	NOUN
ftr-466	115	49	1092.2	1092.2	NUM
ftr-466	115	50	'	'	PART
ftr-466	115	51	11	11	NUM
ftr-466	115	52	.	.	PUNCT
ftr-466	116	1	irc	irc	PROPN
ftr-466	116	2	§	§	PROPN
ftr-466	116	3	61(a)(7	61(a)(7	NUM
ftr-466	116	4	)	)	PUNCT
ftr-466	116	5	.	.	PUNCT
ftr-466	117	1	dividends	dividend	NOUN
ftr-466	117	2	do	do	AUX
ftr-466	117	3	not	not	PART
ftr-466	117	4	qualify	qualify	VERB
ftr-466	117	5	for	for	ADP
ftr-466	117	6	capital	capital	NOUN
ftr-466	117	7	gains	gain	NOUN
ftr-466	117	8	treatment	treatment	NOUN
ftr-466	117	9	because	because	SCONJ
ftr-466	117	10	§	§	PROPN
ftr-466	117	11	1222	1222	NUM
ftr-466	117	12	states	state	NOUN
ftr-466	117	13	that	that	SCONJ
ftr-466	117	14	,	,	PUNCT
ftr-466	117	15	in	in	ADP
ftr-466	117	16	order	order	NOUN
ftr-466	117	17	to	to	PART
ftr-466	117	18	obtain	obtain	VERB
ftr-466	117	19	capital	capital	NOUN
ftr-466	117	20	gain	gain	NOUN
ftr-466	117	21	treatment	treatment	NOUN
ftr-466	117	22	,	,	PUNCT
ftr-466	117	23	a	a	DET
ftr-466	117	24	taxpayer	taxpayer	NOUN
ftr-466	117	25	must	must	AUX
ftr-466	117	26	sell	sell	VERB
ftr-466	117	27	or	or	CCONJ
ftr-466	117	28	exchange	exchange	VERB
ftr-466	117	29	a	a	DET
ftr-466	117	30	capital	capital	NOUN
ftr-466	117	31	asset	asset	NOUN
ftr-466	117	32	.	.	PUNCT
ftr-466	118	1	12	12	NUM
ftr-466	118	2	.	.	PUNCT
ftr-466	118	3	see	see	VERB
ftr-466	118	4	irc	irc	PROPN
ftr-466	118	5	§	§	PROPN
ftr-466	118	6	861(a)(2	861(a)(2	NUM
ftr-466	118	7	)	)	PUNCT
ftr-466	118	8	.	.	PUNCT
ftr-466	119	1	for	for	ADP
ftr-466	119	2	example	example	NOUN
ftr-466	119	3	,	,	PUNCT
ftr-466	119	4	dividends	dividend	NOUN
ftr-466	119	5	paid	pay	VERB
ftr-466	119	6	by	by	ADP
ftr-466	119	7	a	a	DET
ftr-466	119	8	u.s	u.s	PROPN
ftr-466	119	9	.	.	PROPN
ftr-466	119	10	corporation	corporation	NOUN
ftr-466	119	11	are	be	AUX
ftr-466	119	12	generally	generally	ADV
ftr-466	119	13	u.s	u.s	PROPN
ftr-466	119	14	.	.	PROPN
ftr-466	119	15	source	source	NOUN
ftr-466	119	16	income	income	NOUN
ftr-466	119	17	.	.	PUNCT
ftr-466	120	1	13	13	NUM
ftr-466	120	2	.	.	PUNCT
ftr-466	120	3	irc	irc	PROPN
ftr-466	120	4	§	§	PROPN
ftr-466	120	5	861(a)(4	861(a)(4	NUM
ftr-466	120	6	)	)	PUNCT
ftr-466	120	7	.	.	PUNCT
ftr-466	121	1	14	14	NUM
ftr-466	121	2	.	.	PUNCT
ftr-466	121	3	irc	irc	PROPN
ftr-466	121	4	§	§	PROPN
ftr-466	121	5	§	§	PROPN
ftr-466	121	6	871(a)(1)(a	871(a)(1)(a	NUM
ftr-466	121	7	)	)	PUNCT
ftr-466	121	8	;	;	PUNCT
ftr-466	121	9	1441	1441	NUM
ftr-466	121	10	.	.	PUNCT
ftr-466	122	1	15	15	NUM
ftr-466	122	2	.	.	X
ftr-466	123	1	e.g.	e.g.	ADV
ftr-466	123	2	,	,	PUNCT
ftr-466	123	3	irc	irc	ADV
ftr-466	123	4	§	§	PROPN
ftr-466	123	5	§	§	PROPN
ftr-466	123	6	351	351	NUM
ftr-466	123	7	,	,	PUNCT
ftr-466	123	8	721	721	NUM
ftr-466	123	9	,	,	PUNCT
ftr-466	123	10	1031	1031	NUM
ftr-466	123	11	.	.	PUNCT
ftr-466	124	1	16	16	NUM
ftr-466	124	2	.	.	PUNCT
ftr-466	124	3	irc	irc	PROPN
ftr-466	124	4	§	§	PROPN
ftr-466	124	5	§	§	PROPN
ftr-466	124	6	1001	1001	NUM
ftr-466	124	7	,	,	PUNCT
ftr-466	124	8	1221	1221	NUM
ftr-466	124	9	,	,	PUNCT
ftr-466	124	10	1222	1222	NUM
ftr-466	124	11	.	.	PUNCT
ftr-466	125	1	the	the	DET
ftr-466	125	2	gain	gain	NOUN
ftr-466	125	3	or	or	CCONJ
ftr-466	125	4	loss	loss	NOUN
ftr-466	125	5	will	will	AUX
ftr-466	125	6	be	be	AUX
ftr-466	125	7	characterized	characterize	VERB
ftr-466	125	8	as	as	ADP
ftr-466	125	9	long	long	ADJ
ftr-466	125	10	term	term	NOUN
ftr-466	125	11	capital	capital	NOUN
ftr-466	125	12	if	if	SCONJ
ftr-466	125	13	the	the	DET
ftr-466	125	14	taxpayer	taxpayer	NOUN
ftr-466	125	15	held	hold	VERB
ftr-466	125	16	that	that	SCONJ
ftr-466	125	17	asset	asset	NOUN
ftr-466	125	18	for	for	ADP
ftr-466	125	19	more	more	ADJ
ftr-466	125	20	than	than	ADP
ftr-466	125	21	one	one	NUM
ftr-466	125	22	year	year	NOUN
ftr-466	125	23	.	.	PUNCT
ftr-466	126	1	irc	irc	PROPN
ftr-466	126	2	§	§	PROPN
ftr-466	126	3	1222(3	1222(3	NUM
ftr-466	126	4	)	)	PUNCT
ftr-466	126	5	.	.	PUNCT
ftr-466	127	1	(	(	PUNCT
ftr-466	127	2	4	4	NUM
ftr-466	127	3	)	)	PUNCT
ftr-466	127	4	.	.	PUNCT
ftr-466	128	1	if	if	SCONJ
ftr-466	128	2	the	the	DET
ftr-466	128	3	taxpayer	taxpayer	NOUN
ftr-466	128	4	held	hold	VERB
ftr-466	128	5	the	the	DET
ftr-466	128	6	asset	asset	NOUN
ftr-466	128	7	for	for	ADP
ftr-466	128	8	less	less	ADJ
ftr-466	128	9	than	than	ADP
ftr-466	128	10	one	one	NUM
ftr-466	128	11	year	year	NOUN
ftr-466	128	12	,	,	PUNCT
ftr-466	128	13	then	then	ADV
ftr-466	128	14	the	the	DET
ftr-466	128	15	gain	gain	NOUN
ftr-466	128	16	or	or	CCONJ
ftr-466	128	17	loss	loss	NOUN
ftr-466	128	18	will	will	AUX
ftr-466	128	19	be	be	AUX
ftr-466	128	20	characterized	characterize	VERB
ftr-466	128	21	as	as	ADP
ftr-466	128	22	short	short	ADJ
ftr-466	128	23	term	term	NOUN
ftr-466	128	24	capital	capital	NOUN
ftr-466	128	25	.	.	PUNCT
ftr-466	129	1	irc	irc	PROPN
ftr-466	129	2	§	§	PROPN
ftr-466	129	3	1222(1	1222(1	NUM
ftr-466	129	4	)	)	PUNCT
ftr-466	129	5	,	,	PUNCT
ftr-466	129	6	(	(	PUNCT
ftr-466	129	7	2	2	NUM
ftr-466	129	8	)	)	PUNCT
ftr-466	129	9	.	.	PUNCT
ftr-466	130	1	17	17	NUM
ftr-466	130	2	.	.	PUNCT
ftr-466	131	1	irc	irc	PROPN
ftr-466	131	2	§	§	PROPN
ftr-466	131	3	865(a	865(a	PROPN
ftr-466	131	4	)	)	PUNCT
ftr-466	131	5	.	.	PUNCT
ftr-466	132	1	18	18	NUM
ftr-466	132	2	.	.	PUNCT
ftr-466	133	1	irc	irc	PROPN
ftr-466	133	2	§	§	PROPN
ftr-466	133	3	897(a)(1)(a	897(a)(1)(a	NUM
ftr-466	133	4	)	)	PUNCT
ftr-466	133	5	.	.	PUNCT
ftr-466	134	1	the	the	DET
ftr-466	134	2	term	term	NOUN
ftr-466	134	3	"	"	PUNCT
ftr-466	134	4	interest	interest	NOUN
ftr-466	134	5	in	in	ADP
ftr-466	134	6	real	real	ADJ
ftr-466	134	7	property	property	NOUN
ftr-466	134	8	"	"	PUNCT
ftr-466	134	9	includes	include	VERB
ftr-466	134	10	fee	fee	NOUN
ftr-466	134	11	ownership	ownership	NOUN
ftr-466	134	12	of	of	ADP
ftr-466	134	13	land	land	NOUN
ftr-466	134	14	,	,	PUNCT
ftr-466	134	15	options	option	NOUN
ftr-466	134	16	to	to	PART
ftr-466	134	17	acquire	acquire	VERB
ftr-466	134	18	land	land	NOUN
ftr-466	134	19	,	,	PUNCT
ftr-466	134	20	and	and	CCONJ
ftr-466	134	21	"	"	PUNCT
ftr-466	134	22	any	any	DET
ftr-466	134	23	direct	direct	ADJ
ftr-466	134	24	or	or	CCONJ
ftr-466	134	25	indirect	indirect	ADJ
ftr-466	134	26	right	right	NOUN
ftr-466	134	27	to	to	PART
ftr-466	134	28	share	share	VERB
ftr-466	134	29	in	in	ADP
ftr-466	134	30	the	the	DET
ftr-466	134	31	appreciation	appreciation	NOUN
ftr-466	134	32	in	in	ADP
ftr-466	134	33	the	the	DET
ftr-466	134	34	value	value	NOUN
ftr-466	134	35	,	,	PUNCT
ftr-466	134	36	or	or	CCONJ
ftr-466	134	37	in	in	ADP
ftr-466	134	38	the	the	DET
ftr-466	134	39	gross	gross	ADJ
ftr-466	134	40	or	or	CCONJ
ftr-466	134	41	net	net	ADJ
ftr-466	134	42	proceeds	proceed	NOUN
ftr-466	134	43	or	or	CCONJ
ftr-466	134	44	profits	profit	NOUN
ftr-466	134	45	generated	generate	VERB
ftr-466	134	46	by	by	ADP
ftr-466	134	47	,	,	PUNCT
ftr-466	134	48	the	the	DET
ftr-466	134	49	real	real	ADJ
ftr-466	134	50	property	property	NOUN
ftr-466	134	51	.	.	PUNCT
ftr-466	134	52	"	"	PUNCT
ftr-466	134	53	regs	reg	NOUN
ftr-466	134	54	.	.	PUNCT
ftr-466	135	1	§	§	PROPN
ftr-466	135	2	1.897	1.897	NUM
ftr-466	135	3	-	-	PUNCT
ftr-466	135	4	1(c)(1	1(c)(1	NUM
ftr-466	135	5	)	)	PUNCT
ftr-466	135	6	,	,	PUNCT
ftr-466	135	7	(	(	PUNCT
ftr-466	135	8	d)(2)(i	d)(2)(i	PROPN
ftr-466	135	9	)	)	PUNCT
ftr-466	135	10	.	.	PUNCT
ftr-466	136	1	19	19	NUM
ftr-466	136	2	.	.	PUNCT
ftr-466	136	3	irc	irc	PROPN
ftr-466	136	4	§	§	PROPN
ftr-466	136	5	871(a	871(a	PROPN
ftr-466	136	6	)	)	PUNCT
ftr-466	136	7	.	.	PUNCT
ftr-466	137	1	20	20	NUM
ftr-466	137	2	.	.	X
ftr-466	138	1	see	see	VERB
ftr-466	138	2	infra	infra	NOUN
ftr-466	138	3	notes	note	VERB
ftr-466	138	4	180	180	NUM
ftr-466	138	5	-	-	SYM
ftr-466	138	6	186	186	NUM
ftr-466	138	7	and	and	CCONJ
ftr-466	138	8	accompanying	accompany	VERB
ftr-466	138	9	text	text	NOUN
ftr-466	138	10	.	.	PUNCT
ftr-466	139	1	1997	1997	NUM
ftr-466	139	2	]	]	PUNCT
ftr-466	139	3	florida	florida	PROPN
ftr-466	139	4	tax	tax	PROPN
ftr-466	139	5	review	review	PROPN
ftr-466	139	6	b.	b.	PROPN
ftr-466	139	7	forward	forward	PROPN
ftr-466	139	8	contracts	contract	VERB
ftr-466	139	9	1	1	NUM
ftr-466	139	10	.	.	PUNCT
ftr-466	140	1	introduction.-a	introduction.-a	VERB
ftr-466	140	2	forward	forward	ADJ
ftr-466	140	3	contract	contract	NOUN
ftr-466	140	4	is	be	AUX
ftr-466	140	5	a	a	DET
ftr-466	140	6	privately	privately	ADV
ftr-466	140	7	-	-	PUNCT
ftr-466	140	8	negotiated	negotiate	VERB
ftr-466	140	9	,	,	PUNCT
ftr-466	140	10	unregulated	unregulated	ADJ
ftr-466	140	11	executory	executory	ADJ
ftr-466	140	12	contract	contract	NOUN
ftr-466	140	13	that	that	PRON
ftr-466	140	14	entitles	entitle	VERB
ftr-466	140	15	the	the	DET
ftr-466	140	16	purchaser	purchaser	NOUN
ftr-466	140	17	to	to	ADP
ftr-466	140	18	delivery	delivery	NOUN
ftr-466	140	19	of	of	ADP
ftr-466	140	20	an	an	DET
ftr-466	140	21	asset	asset	NOUN
ftr-466	140	22	at	at	ADP
ftr-466	140	23	some	some	DET
ftr-466	140	24	time	time	NOUN
ftr-466	140	25	in	in	ADP
ftr-466	140	26	the	the	DET
ftr-466	140	27	future.2	future.2	NOUN
ftr-466	140	28	'	'	PART
ftr-466	140	29	a	a	DET
ftr-466	140	30	forward	forward	ADJ
ftr-466	140	31	contract	contract	NOUN
ftr-466	140	32	contains	contain	VERB
ftr-466	140	33	a	a	DET
ftr-466	140	34	fixed	fix	VERB
ftr-466	140	35	price	price	NOUN
ftr-466	140	36	term	term	NOUN
ftr-466	140	37	(	(	PUNCT
ftr-466	140	38	the	the	DET
ftr-466	140	39	"	"	PUNCT
ftr-466	140	40	forward	forward	ADJ
ftr-466	140	41	price	price	NOUN
ftr-466	140	42	"	"	PUNCT
ftr-466	140	43	)	)	PUNCT
ftr-466	140	44	and	and	CCONJ
ftr-466	140	45	a	a	DET
ftr-466	140	46	fixed	fix	VERB
ftr-466	140	47	delivery	delivery	NOUN
ftr-466	140	48	date	date	NOUN
ftr-466	140	49	(	(	PUNCT
ftr-466	140	50	the	the	DET
ftr-466	140	51	"	"	PUNCT
ftr-466	140	52	forward	forward	ADJ
ftr-466	140	53	date	date	NOUN
ftr-466	140	54	"	"	PUNCT
ftr-466	140	55	)	)	PUNCT
ftr-466	140	56	.	.	PUNCT
ftr-466	141	1	22	22	NUM
ftr-466	142	1	some	some	DET
ftr-466	142	2	taxpayers	taxpayer	NOUN
ftr-466	142	3	enter	enter	VERB
ftr-466	142	4	into	into	ADP
ftr-466	142	5	forward	forward	ADJ
ftr-466	142	6	contracts	contract	NOUN
ftr-466	142	7	in	in	ADP
ftr-466	142	8	order	order	NOUN
ftr-466	142	9	to	to	PART
ftr-466	142	10	eliminate	eliminate	VERB
ftr-466	142	11	the	the	DET
ftr-466	142	12	risk	risk	NOUN
ftr-466	142	13	of	of	ADP
ftr-466	142	14	movement	movement	NOUN
ftr-466	142	15	in	in	ADP
ftr-466	142	16	the	the	DET
ftr-466	142	17	price	price	NOUN
ftr-466	142	18	of	of	ADP
ftr-466	142	19	an	an	DET
ftr-466	142	20	asset	asset	NOUN
ftr-466	142	21	that	that	SCONJ
ftr-466	142	22	the	the	DET
ftr-466	142	23	taxpayer	taxpayer	NOUN
ftr-466	142	24	will	will	AUX
ftr-466	142	25	have	have	VERB
ftr-466	142	26	to	to	PART
ftr-466	142	27	purchase	purchase	VERB
ftr-466	142	28	or	or	CCONJ
ftr-466	142	29	sell	sell	VERB
ftr-466	142	30	at	at	ADP
ftr-466	142	31	some	some	DET
ftr-466	142	32	point	point	NOUN
ftr-466	142	33	in	in	ADP
ftr-466	142	34	the	the	DET
ftr-466	142	35	future	future	NOUN
ftr-466	142	36	.	.	PUNCT
ftr-466	143	1	21	21	NUM
ftr-466	143	2	.	.	PUNCT
ftr-466	144	1	see	see	VERB
ftr-466	144	2	clifford	clifford	PROPN
ftr-466	144	3	w.	w.	PROPN
ftr-466	144	4	smith	smith	PROPN
ftr-466	144	5	,	,	PUNCT
ftr-466	144	6	jr	jr	PROPN
ftr-466	144	7	.	.	PROPN
ftr-466	144	8	,	,	PUNCT
ftr-466	144	9	et	et	PROPN
ftr-466	144	10	al	al	PROPN
ftr-466	144	11	.	.	PROPN
ftr-466	144	12	,	,	PUNCT
ftr-466	144	13	managing	manage	VERB
ftr-466	144	14	financial	financial	ADJ
ftr-466	144	15	risk	risk	NOUN
ftr-466	144	16	45	45	NUM
ftr-466	144	17	(	(	PUNCT
ftr-466	144	18	1990	1990	NUM
ftr-466	144	19	)	)	PUNCT
ftr-466	144	20	.	.	PUNCT
ftr-466	145	1	forward	forward	ADJ
ftr-466	145	2	contracts	contract	NOUN
ftr-466	145	3	are	be	AUX
ftr-466	145	4	identical	identical	ADJ
ftr-466	145	5	in	in	ADP
ftr-466	145	6	form	form	NOUN
ftr-466	145	7	to	to	ADP
ftr-466	145	8	futures	future	NOUN
ftr-466	145	9	contracts	contract	NOUN
ftr-466	145	10	.	.	PUNCT
ftr-466	146	1	futures	future	NOUN
ftr-466	146	2	contracts	contract	NOUN
ftr-466	146	3	,	,	PUNCT
ftr-466	146	4	like	like	ADP
ftr-466	146	5	forward	forward	ADJ
ftr-466	146	6	contracts	contract	NOUN
ftr-466	146	7	,	,	PUNCT
ftr-466	146	8	obligate	obligate	VERB
ftr-466	146	9	a	a	DET
ftr-466	146	10	purchaser	purchaser	NOUN
ftr-466	146	11	to	to	PART
ftr-466	146	12	purchase	purchase	VERB
ftr-466	146	13	a	a	DET
ftr-466	146	14	specified	specified	ADJ
ftr-466	146	15	asset	asset	NOUN
ftr-466	146	16	,	,	PUNCT
ftr-466	146	17	and	and	CCONJ
ftr-466	146	18	a	a	DET
ftr-466	146	19	seller	seller	NOUN
ftr-466	146	20	to	to	PART
ftr-466	146	21	sell	sell	VERB
ftr-466	146	22	a	a	DET
ftr-466	146	23	specified	specified	ADJ
ftr-466	146	24	asset	asset	NOUN
ftr-466	146	25	,	,	PUNCT
ftr-466	146	26	at	at	ADP
ftr-466	146	27	a	a	DET
ftr-466	146	28	particular	particular	ADJ
ftr-466	146	29	price	price	NOUN
ftr-466	146	30	on	on	ADP
ftr-466	146	31	a	a	DET
ftr-466	146	32	particular	particular	ADJ
ftr-466	146	33	date	date	NOUN
ftr-466	146	34	in	in	ADP
ftr-466	146	35	the	the	DET
ftr-466	146	36	future	future	NOUN
ftr-466	146	37	.	.	PUNCT
ftr-466	147	1	i	i	PRON
ftr-466	147	2	d.	d.	PROPN
ftr-466	147	3	at	at	ADP
ftr-466	147	4	46	46	NUM
ftr-466	147	5	.	.	PUNCT
ftr-466	148	1	there	there	PRON
ftr-466	148	2	are	be	VERB
ftr-466	148	3	,	,	PUNCT
ftr-466	148	4	however	however	ADV
ftr-466	148	5	,	,	PUNCT
ftr-466	148	6	for	for	ADP
ftr-466	148	7	purposes	purpose	NOUN
ftr-466	148	8	of	of	ADP
ftr-466	148	9	this	this	DET
ftr-466	148	10	article	article	NOUN
ftr-466	148	11	,	,	PUNCT
ftr-466	148	12	two	two	NUM
ftr-466	148	13	material	material	NOUN
ftr-466	148	14	differences	difference	NOUN
ftr-466	148	15	between	between	ADP
ftr-466	148	16	forward	forward	ADJ
ftr-466	148	17	contracts	contract	NOUN
ftr-466	148	18	and	and	CCONJ
ftr-466	148	19	futures	future	NOUN
ftr-466	148	20	contracts	contract	NOUN
ftr-466	148	21	.	.	PUNCT
ftr-466	149	1	first	first	ADV
ftr-466	149	2	,	,	PUNCT
ftr-466	149	3	the	the	DET
ftr-466	149	4	purchaser	purchaser	NOUN
ftr-466	149	5	of	of	ADP
ftr-466	149	6	a	a	DET
ftr-466	149	7	futures	future	NOUN
ftr-466	149	8	contract	contract	NOUN
ftr-466	149	9	is	be	AUX
ftr-466	149	10	subject	subject	ADJ
ftr-466	149	11	to	to	ADP
ftr-466	149	12	less	less	ADJ
ftr-466	149	13	credit	credit	NOUN
ftr-466	149	14	risk	risk	NOUN
ftr-466	149	15	than	than	ADP
ftr-466	149	16	the	the	DET
ftr-466	149	17	purchaser	purchaser	NOUN
ftr-466	149	18	of	of	ADP
ftr-466	149	19	a	a	DET
ftr-466	149	20	forward	forward	ADJ
ftr-466	149	21	contract	contract	NOUN
ftr-466	149	22	.	.	PUNCT
ftr-466	150	1	that	that	PRON
ftr-466	150	2	is	be	AUX
ftr-466	150	3	because	because	SCONJ
ftr-466	150	4	,	,	PUNCT
ftr-466	150	5	as	as	SCONJ
ftr-466	150	6	a	a	DET
ftr-466	150	7	futures	future	NOUN
ftr-466	150	8	contract	contract	NOUN
ftr-466	150	9	increases	increase	VERB
ftr-466	150	10	in	in	ADP
ftr-466	150	11	value	value	NOUN
ftr-466	150	12	,	,	PUNCT
ftr-466	150	13	that	that	DET
ftr-466	150	14	increase	increase	NOUN
ftr-466	150	15	is	be	AUX
ftr-466	150	16	conveyed	convey	VERB
ftr-466	150	17	to	to	ADP
ftr-466	150	18	that	that	DET
ftr-466	150	19	purchaser	purchaser	NOUN
ftr-466	150	20	on	on	ADP
ftr-466	150	21	the	the	DET
ftr-466	150	22	same	same	ADJ
ftr-466	150	23	day	day	NOUN
ftr-466	150	24	on	on	ADP
ftr-466	150	25	which	which	PRON
ftr-466	150	26	the	the	DET
ftr-466	150	27	increase	increase	NOUN
ftr-466	150	28	occurs	occur	VERB
ftr-466	150	29	.	.	PUNCT
ftr-466	151	1	i	i	PRON
ftr-466	151	2	d.	d.	PROPN
ftr-466	151	3	that	that	PRON
ftr-466	151	4	is	be	AUX
ftr-466	151	5	,	,	PUNCT
ftr-466	151	6	futures	future	NOUN
ftr-466	151	7	contracts	contract	NOUN
ftr-466	151	8	are	be	AUX
ftr-466	151	9	"	"	PUNCT
ftr-466	151	10	marked	mark	VERB
ftr-466	151	11	-	-	PUNCT
ftr-466	151	12	to	to	ADP
ftr-466	151	13	-	-	PUNCT
ftr-466	151	14	market	market	NOUN
ftr-466	151	15	daily	daily	NOUN
ftr-466	151	16	.	.	PUNCT
ftr-466	151	17	"	"	PUNCT
ftr-466	152	1	i	i	PRON
ftr-466	152	2	d.	d.	PROPN
ftr-466	152	3	that	that	PRON
ftr-466	152	4	increase	increase	VERB
ftr-466	152	5	in	in	ADP
ftr-466	152	6	value	value	NOUN
ftr-466	152	7	is	be	AUX
ftr-466	152	8	conveyed	convey	VERB
ftr-466	152	9	to	to	ADP
ftr-466	152	10	the	the	DET
ftr-466	152	11	purchaser	purchaser	NOUN
ftr-466	152	12	through	through	ADP
ftr-466	152	13	the	the	DET
ftr-466	152	14	use	use	NOUN
ftr-466	152	15	of	of	ADP
ftr-466	152	16	a	a	DET
ftr-466	152	17	margin	margin	NOUN
ftr-466	152	18	account	account	NOUN
ftr-466	152	19	.	.	PUNCT
ftr-466	153	1	i	i	PRON
ftr-466	153	2	d.	d.	PROPN
ftr-466	153	3	at	at	ADP
ftr-466	153	4	47	47	NUM
ftr-466	153	5	.	.	PUNCT
ftr-466	154	1	a	a	DET
ftr-466	154	2	margin	margin	NOUN
ftr-466	154	3	account	account	NOUN
ftr-466	154	4	consists	consist	VERB
ftr-466	154	5	of	of	ADP
ftr-466	154	6	deposits	deposit	NOUN
ftr-466	154	7	(	(	PUNCT
ftr-466	154	8	usually	usually	ADV
ftr-466	154	9	of	of	ADP
ftr-466	154	10	cash	cash	NOUN
ftr-466	154	11	)	)	PUNCT
ftr-466	154	12	that	that	SCONJ
ftr-466	154	13	both	both	DET
ftr-466	154	14	parties	party	NOUN
ftr-466	154	15	to	to	ADP
ftr-466	154	16	a	a	DET
ftr-466	154	17	futures	future	NOUN
ftr-466	154	18	contract	contract	NOUN
ftr-466	154	19	must	must	AUX
ftr-466	154	20	make	make	VERB
ftr-466	154	21	in	in	ADP
ftr-466	154	22	order	order	NOUN
ftr-466	154	23	to	to	PART
ftr-466	154	24	participate	participate	VERB
ftr-466	154	25	in	in	ADP
ftr-466	154	26	the	the	DET
ftr-466	154	27	futures	future	NOUN
ftr-466	154	28	market	market	NOUN
ftr-466	154	29	.	.	PUNCT
ftr-466	155	1	perry	perry	PROPN
ftr-466	155	2	j.	j.	PROPN
ftr-466	155	3	kaufman	kaufman	PROPN
ftr-466	155	4	,	,	PUNCT
ftr-466	155	5	handbook	handbook	NOUN
ftr-466	155	6	of	of	ADP
ftr-466	155	7	futures	future	NOUN
ftr-466	155	8	markets	market	NOUN
ftr-466	155	9	:	:	PUNCT
ftr-466	155	10	commodity	commodity	NOUN
ftr-466	155	11	,	,	PUNCT
ftr-466	155	12	financial	financial	ADJ
ftr-466	155	13	,	,	PUNCT
ftr-466	155	14	stock	stock	NOUN
ftr-466	155	15	index	index	NOUN
ftr-466	155	16	,	,	PUNCT
ftr-466	155	17	and	and	CCONJ
ftr-466	155	18	options	option	NOUN
ftr-466	155	19	,	,	PUNCT
ftr-466	155	20	2	2	NUM
ftr-466	155	21	-	-	SYM
ftr-466	155	22	10	10	NUM
ftr-466	155	23	(	(	PUNCT
ftr-466	155	24	1984	1984	NUM
ftr-466	155	25	)	)	PUNCT
ftr-466	155	26	.	.	PUNCT
ftr-466	156	1	as	as	ADP
ftr-466	156	2	a	a	DET
ftr-466	156	3	purchaser	purchaser	NOUN
ftr-466	156	4	's	's	PART
ftr-466	156	5	contract	contract	NOUN
ftr-466	156	6	increases	increase	NOUN
ftr-466	156	7	in	in	ADP
ftr-466	156	8	value	value	NOUN
ftr-466	156	9	,	,	PUNCT
ftr-466	156	10	the	the	DET
ftr-466	156	11	futures	future	NOUN
ftr-466	156	12	exchange	exchange	NOUN
ftr-466	156	13	will	will	AUX
ftr-466	156	14	add	add	VERB
ftr-466	156	15	that	that	DET
ftr-466	156	16	increase	increase	NOUN
ftr-466	156	17	to	to	ADP
ftr-466	156	18	the	the	DET
ftr-466	156	19	purchaser	purchaser	NOUN
ftr-466	156	20	's	's	PART
ftr-466	156	21	margin	margin	NOUN
ftr-466	156	22	account	account	NOUN
ftr-466	156	23	.	.	PUNCT
ftr-466	157	1	likewise	likewise	ADV
ftr-466	157	2	,	,	PUNCT
ftr-466	157	3	if	if	SCONJ
ftr-466	157	4	a	a	DET
ftr-466	157	5	purchaser	purchaser	NOUN
ftr-466	157	6	's	's	PART
ftr-466	157	7	contract	contract	NOUN
ftr-466	157	8	decreases	decrease	VERB
ftr-466	157	9	in	in	ADP
ftr-466	157	10	value	value	NOUN
ftr-466	157	11	on	on	ADP
ftr-466	157	12	a	a	DET
ftr-466	157	13	particular	particular	ADJ
ftr-466	157	14	day	day	NOUN
ftr-466	157	15	,	,	PUNCT
ftr-466	157	16	the	the	DET
ftr-466	157	17	futures	future	NOUN
ftr-466	157	18	exchange	exchange	NOUN
ftr-466	157	19	will	will	AUX
ftr-466	157	20	subtract	subtract	VERB
ftr-466	157	21	an	an	DET
ftr-466	157	22	amount	amount	NOUN
ftr-466	157	23	of	of	ADP
ftr-466	157	24	money	money	NOUN
ftr-466	157	25	equal	equal	ADJ
ftr-466	157	26	to	to	ADP
ftr-466	157	27	that	that	DET
ftr-466	157	28	decrease	decrease	NOUN
ftr-466	157	29	from	from	ADP
ftr-466	157	30	the	the	DET
ftr-466	157	31	purchaser	purchaser	NOUN
ftr-466	157	32	's	's	PART
ftr-466	157	33	account	account	NOUN
ftr-466	157	34	and	and	CCONJ
ftr-466	157	35	then	then	ADV
ftr-466	157	36	add	add	VERB
ftr-466	157	37	that	that	DET
ftr-466	157	38	same	same	ADJ
ftr-466	157	39	amount	amount	NOUN
ftr-466	157	40	of	of	ADP
ftr-466	157	41	money	money	NOUN
ftr-466	157	42	to	to	ADP
ftr-466	157	43	the	the	DET
ftr-466	157	44	margin	margin	NOUN
ftr-466	157	45	account	account	NOUN
ftr-466	157	46	of	of	ADP
ftr-466	157	47	the	the	DET
ftr-466	157	48	purchaser	purchaser	NOUN
ftr-466	157	49	's	's	PART
ftr-466	157	50	counterparty	counterparty	NOUN
ftr-466	157	51	.	.	PUNCT
ftr-466	158	1	smith	smith	PROPN
ftr-466	158	2	et	et	PROPN
ftr-466	158	3	al	al	PROPN
ftr-466	158	4	.	.	PROPN
ftr-466	158	5	,	,	PUNCT
ftr-466	158	6	supra	supra	PROPN
ftr-466	158	7	,	,	PUNCT
ftr-466	158	8	at	at	ADP
ftr-466	158	9	47	47	NUM
ftr-466	158	10	.	.	PUNCT
ftr-466	159	1	thus	thus	ADV
ftr-466	159	2	,	,	PUNCT
ftr-466	159	3	a	a	DET
ftr-466	159	4	futures	future	NOUN
ftr-466	159	5	contract	contract	NOUN
ftr-466	159	6	is	be	AUX
ftr-466	159	7	actually	actually	ADV
ftr-466	159	8	a	a	DET
ftr-466	159	9	series	series	NOUN
ftr-466	159	10	of	of	ADP
ftr-466	159	11	cash	cash	NOUN
ftr-466	159	12	-	-	PUNCT
ftr-466	159	13	settled	settle	VERB
ftr-466	159	14	forward	forward	ADJ
ftr-466	159	15	contracts	contract	NOUN
ftr-466	159	16	.	.	PUNCT
ftr-466	160	1	that	that	PRON
ftr-466	160	2	is	be	AUX
ftr-466	160	3	,	,	PUNCT
ftr-466	160	4	in	in	ADP
ftr-466	160	5	a	a	DET
ftr-466	160	6	futures	future	NOUN
ftr-466	160	7	contract	contract	NOUN
ftr-466	160	8	,	,	PUNCT
ftr-466	160	9	the	the	DET
ftr-466	160	10	parties	party	NOUN
ftr-466	160	11	,	,	PUNCT
ftr-466	160	12	in	in	ADP
ftr-466	160	13	essence	essence	NOUN
ftr-466	160	14	,	,	PUNCT
ftr-466	160	15	enter	enter	VERB
ftr-466	160	16	into	into	ADP
ftr-466	160	17	a	a	DET
ftr-466	160	18	forward	forward	ADJ
ftr-466	160	19	contract	contract	NOUN
ftr-466	160	20	on	on	ADP
ftr-466	160	21	day	day	NOUN
ftr-466	160	22	1	1	NUM
ftr-466	160	23	,	,	PUNCT
ftr-466	160	24	settle	settle	VERB
ftr-466	160	25	that	that	DET
ftr-466	160	26	contract	contract	NOUN
ftr-466	160	27	on	on	ADP
ftr-466	160	28	day	day	NOUN
ftr-466	160	29	2	2	NUM
ftr-466	160	30	,	,	PUNCT
ftr-466	160	31	enter	enter	VERB
ftr-466	160	32	into	into	ADP
ftr-466	160	33	a	a	DET
ftr-466	160	34	new	new	ADJ
ftr-466	160	35	contract	contract	NOUN
ftr-466	160	36	on	on	ADP
ftr-466	160	37	day	day	NOUN
ftr-466	160	38	3	3	NUM
ftr-466	160	39	that	that	PRON
ftr-466	160	40	has	have	VERB
ftr-466	160	41	the	the	DET
ftr-466	160	42	same	same	ADJ
ftr-466	160	43	price	price	NOUN
ftr-466	160	44	and	and	CCONJ
ftr-466	160	45	delivery	delivery	NOUN
ftr-466	160	46	terms	term	NOUN
ftr-466	160	47	as	as	ADP
ftr-466	160	48	the	the	DET
ftr-466	160	49	contract	contract	NOUN
ftr-466	160	50	executed	execute	VERB
ftr-466	160	51	on	on	ADP
ftr-466	160	52	day	day	NOUN
ftr-466	160	53	1	1	NUM
ftr-466	160	54	,	,	PUNCT
ftr-466	160	55	and	and	CCONJ
ftr-466	160	56	then	then	ADV
ftr-466	160	57	repeat	repeat	VERB
ftr-466	160	58	those	those	DET
ftr-466	160	59	steps	step	NOUN
ftr-466	160	60	over	over	ADV
ftr-466	160	61	and	and	CCONJ
ftr-466	160	62	over	over	ADV
ftr-466	160	63	until	until	SCONJ
ftr-466	160	64	the	the	DET
ftr-466	160	65	delivery	delivery	NOUN
ftr-466	160	66	date	date	NOUN
ftr-466	160	67	arrives	arrive	VERB
ftr-466	160	68	.	.	PUNCT
ftr-466	161	1	see	see	VERB
ftr-466	161	2	smith	smith	PROPN
ftr-466	161	3	et	et	PROPN
ftr-466	161	4	al	al	PROPN
ftr-466	161	5	.	.	PROPN
ftr-466	161	6	,	,	PUNCT
ftr-466	161	7	supra	supra	PROPN
ftr-466	161	8	,	,	PUNCT
ftr-466	161	9	at	at	ADP
ftr-466	161	10	47	47	NUM
ftr-466	161	11	.	.	PUNCT
ftr-466	162	1	as	as	SCONJ
ftr-466	162	2	will	will	AUX
ftr-466	162	3	be	be	AUX
ftr-466	162	4	discussed	discuss	VERB
ftr-466	162	5	below	below	ADV
ftr-466	162	6	,	,	PUNCT
ftr-466	162	7	futures	future	NOUN
ftr-466	162	8	contracts	contract	NOUN
ftr-466	162	9	are	be	AUX
ftr-466	162	10	practically	practically	ADV
ftr-466	162	11	identical	identical	ADJ
ftr-466	162	12	in	in	ADP
ftr-466	162	13	form	form	NOUN
ftr-466	162	14	and	and	CCONJ
ftr-466	162	15	substance	substance	NOUN
ftr-466	162	16	to	to	ADP
ftr-466	162	17	commodity	commodity	NOUN
ftr-466	162	18	swaps	swap	NOUN
ftr-466	162	19	.	.	PUNCT
ftr-466	163	1	see	see	VERB
ftr-466	163	2	infra	infra	NOUN
ftr-466	163	3	notes	note	VERB
ftr-466	163	4	103	103	NUM
ftr-466	163	5	-	-	SYM
ftr-466	163	6	106	106	NUM
ftr-466	163	7	and	and	CCONJ
ftr-466	163	8	accompanying	accompany	VERB
ftr-466	163	9	text	text	NOUN
ftr-466	163	10	.	.	PUNCT
ftr-466	164	1	the	the	DET
ftr-466	164	2	other	other	ADJ
ftr-466	164	3	difference	difference	NOUN
ftr-466	164	4	between	between	ADP
ftr-466	164	5	forward	forward	ADJ
ftr-466	164	6	contracts	contract	NOUN
ftr-466	164	7	and	and	CCONJ
ftr-466	164	8	futures	future	NOUN
ftr-466	164	9	contracts	contract	NOUN
ftr-466	164	10	is	be	AUX
ftr-466	164	11	that	that	SCONJ
ftr-466	164	12	futures	future	NOUN
ftr-466	164	13	contracts	contract	NOUN
ftr-466	164	14	are	be	AUX
ftr-466	164	15	subject	subject	ADJ
ftr-466	164	16	to	to	ADP
ftr-466	164	17	§	§	PROPN
ftr-466	164	18	1256	1256	NUM
ftr-466	164	19	.	.	PUNCT
ftr-466	165	1	congress	congress	PROPN
ftr-466	165	2	enacted	enact	VERB
ftr-466	165	3	§	§	PROPN
ftr-466	165	4	1256	1256	NUM
ftr-466	165	5	in	in	ADP
ftr-466	165	6	part	part	NOUN
ftr-466	165	7	because	because	SCONJ
ftr-466	165	8	it	it	PRON
ftr-466	165	9	viewed	view	VERB
ftr-466	165	10	the	the	DET
ftr-466	165	11	markto	markto	NOUN
ftr-466	165	12	-	-	PUNCT
ftr-466	165	13	market	market	NOUN
ftr-466	165	14	system	system	NOUN
ftr-466	165	15	employed	employ	VERB
ftr-466	165	16	by	by	ADP
ftr-466	165	17	the	the	DET
ftr-466	165	18	futures	future	NOUN
ftr-466	165	19	market	market	NOUN
ftr-466	165	20	as	as	ADP
ftr-466	165	21	giving	give	VERB
ftr-466	165	22	rise	rise	NOUN
ftr-466	165	23	to	to	ADP
ftr-466	165	24	constructive	constructive	ADJ
ftr-466	165	25	receipt	receipt	NOUN
ftr-466	165	26	of	of	ADP
ftr-466	165	27	income	income	NOUN
ftr-466	165	28	on	on	ADP
ftr-466	165	29	a	a	DET
ftr-466	165	30	daily	daily	ADJ
ftr-466	165	31	basis	basis	NOUN
ftr-466	165	32	.	.	PUNCT
ftr-466	166	1	see	see	VERB
ftr-466	166	2	s.	s.	PROPN
ftr-466	166	3	rep	rep	PROPN
ftr-466	166	4	.	.	PROPN
ftr-466	167	1	no	no	INTJ
ftr-466	167	2	.	.	NOUN
ftr-466	168	1	144	144	NUM
ftr-466	168	2	,	,	PUNCT
ftr-466	168	3	97th	97th	ADJ
ftr-466	168	4	cong	cong	NOUN
ftr-466	168	5	.	.	PUNCT
ftr-466	168	6	,	,	PUNCT
ftr-466	168	7	1st	1st	ADJ
ftr-466	168	8	sess	sess	NOUN
ftr-466	168	9	.	.	PUNCT
ftr-466	169	1	156	156	NUM
ftr-466	169	2	(	(	PUNCT
ftr-466	169	3	1981	1981	NUM
ftr-466	169	4	)	)	PUNCT
ftr-466	169	5	,	,	PUNCT
ftr-466	169	6	reprinted	reprint	VERB
ftr-466	169	7	in	in	ADP
ftr-466	169	8	1981	1981	NUM
ftr-466	169	9	u.s.c.c.a.n	u.s.c.c.a.n	PROPN
ftr-466	169	10	.	.	PUNCT
ftr-466	170	1	105	105	NUM
ftr-466	170	2	,	,	PUNCT
ftr-466	170	3	255	255	NUM
ftr-466	170	4	.	.	PUNCT
ftr-466	171	1	congress	congress	PROPN
ftr-466	171	2	felt	feel	VERB
ftr-466	171	3	that	that	SCONJ
ftr-466	171	4	the	the	DET
ftr-466	171	5	reporting	reporting	NOUN
ftr-466	171	6	of	of	ADP
ftr-466	171	7	that	that	DET
ftr-466	171	8	income	income	NOUN
ftr-466	171	9	should	should	AUX
ftr-466	171	10	not	not	PART
ftr-466	171	11	be	be	AUX
ftr-466	171	12	deferred	defer	VERB
ftr-466	171	13	in	in	ADP
ftr-466	171	14	light	light	NOUN
ftr-466	171	15	of	of	ADP
ftr-466	171	16	the	the	DET
ftr-466	171	17	fact	fact	NOUN
ftr-466	171	18	that	that	SCONJ
ftr-466	171	19	the	the	DET
ftr-466	171	20	purchaser	purchaser	NOUN
ftr-466	171	21	of	of	ADP
ftr-466	171	22	a	a	DET
ftr-466	171	23	futures	future	NOUN
ftr-466	171	24	contract	contract	NOUN
ftr-466	171	25	can	can	AUX
ftr-466	171	26	withdraw	withdraw	VERB
ftr-466	171	27	increases	increase	NOUN
ftr-466	171	28	to	to	ADP
ftr-466	171	29	her	her	PRON
ftr-466	171	30	margin	margin	NOUN
ftr-466	171	31	account	account	NOUN
ftr-466	171	32	to	to	ADP
ftr-466	171	33	the	the	DET
ftr-466	171	34	extent	extent	NOUN
ftr-466	171	35	that	that	SCONJ
ftr-466	171	36	her	her	PRON
ftr-466	171	37	margin	margin	NOUN
ftr-466	171	38	account	account	NOUN
ftr-466	171	39	balance	balance	NOUN
ftr-466	171	40	exceeds	exceed	VERB
ftr-466	171	41	a	a	DET
ftr-466	171	42	certain	certain	ADJ
ftr-466	171	43	minimum	minimum	NOUN
ftr-466	171	44	established	establish	VERB
ftr-466	171	45	by	by	ADP
ftr-466	171	46	the	the	DET
ftr-466	171	47	futures	future	NOUN
ftr-466	171	48	exchange	exchange	NOUN
ftr-466	171	49	.	.	PUNCT
ftr-466	172	1	see	see	VERB
ftr-466	172	2	i	i	PRON
ftr-466	172	3	d.	d.	PROPN
ftr-466	172	4	the	the	DET
ftr-466	172	5	constitutionality	constitutionality	NOUN
ftr-466	172	6	of	of	ADP
ftr-466	172	7	§	§	PROPN
ftr-466	172	8	1256	1256	NUM
ftr-466	172	9	was	be	AUX
ftr-466	172	10	sustained	sustain	VERB
ftr-466	172	11	in	in	ADP
ftr-466	172	12	murphy	murphy	PROPN
ftr-466	172	13	v.	v.	PROPN
ftr-466	172	14	united	united	PROPN
ftr-466	172	15	states	states	PROPN
ftr-466	172	16	,	,	PUNCT
ftr-466	172	17	992	992	NUM
ftr-466	172	18	f.2d	f.2d	NOUN
ftr-466	172	19	929	929	NUM
ftr-466	172	20	(	(	PUNCT
ftr-466	172	21	9th	9th	ADJ
ftr-466	172	22	cir	cir	NOUN
ftr-466	172	23	.	.	PROPN
ftr-466	172	24	1993	1993	NUM
ftr-466	172	25	)	)	PUNCT
ftr-466	172	26	,	,	PUNCT
ftr-466	172	27	on	on	ADP
ftr-466	172	28	the	the	DET
ftr-466	172	29	ground	ground	NOUN
ftr-466	172	30	that	that	SCONJ
ftr-466	172	31	a	a	DET
ftr-466	172	32	purchaser	purchaser	NOUN
ftr-466	172	33	of	of	ADP
ftr-466	172	34	a	a	DET
ftr-466	172	35	futures	future	NOUN
ftr-466	172	36	contract	contract	NOUN
ftr-466	172	37	,	,	PUNCT
ftr-466	172	38	by	by	ADP
ftr-466	172	39	virtue	virtue	NOUN
ftr-466	172	40	of	of	ADP
ftr-466	172	41	the	the	DET
ftr-466	172	42	margin	margin	NOUN
ftr-466	172	43	account	account	NOUN
ftr-466	172	44	system	system	NOUN
ftr-466	172	45	,	,	PUNCT
ftr-466	172	46	constructively	constructively	ADV
ftr-466	172	47	receives	receive	VERB
ftr-466	172	48	income	income	NOUN
ftr-466	172	49	on	on	ADP
ftr-466	172	50	the	the	DET
ftr-466	172	51	futures	future	NOUN
ftr-466	172	52	contract	contract	NOUN
ftr-466	172	53	during	during	ADP
ftr-466	172	54	each	each	DET
ftr-466	172	55	taxable	taxable	ADJ
ftr-466	172	56	year	year	NOUN
ftr-466	172	57	.	.	PUNCT
ftr-466	173	1	22	22	NUM
ftr-466	173	2	.	.	PUNCT
ftr-466	174	1	see	see	VERB
ftr-466	174	2	smith	smith	PROPN
ftr-466	174	3	et	et	PROPN
ftr-466	174	4	al	al	PROPN
ftr-466	174	5	.	.	PROPN
ftr-466	174	6	,	,	PUNCT
ftr-466	174	7	supra	supra	PROPN
ftr-466	174	8	note	note	PROPN
ftr-466	174	9	21	21	NUM
ftr-466	174	10	,	,	PUNCT
ftr-466	174	11	at	at	ADP
ftr-466	174	12	45	45	NUM
ftr-466	174	13	.	.	PUNCT
ftr-466	175	1	[	[	X
ftr-466	175	2	vol	vol	NOUN
ftr-466	175	3	3:8	3:8	NUM
ftr-466	175	4	economically	economically	ADV
ftr-466	175	5	equivalent	equivalent	ADJ
ftr-466	175	6	financial	financial	ADJ
ftr-466	175	7	insrtments	insrtment	NOUN
ftr-466	175	8	example	example	NOUN
ftr-466	175	9	.	.	PUNCT
ftr-466	176	1	part	part	NOUN
ftr-466	176	2	1	1	NUM
ftr-466	176	3	:	:	PUNCT
ftr-466	176	4	jack	jack	NOUN
ftr-466	176	5	is	be	AUX
ftr-466	176	6	a	a	DET
ftr-466	176	7	wheat	wheat	NOUN
ftr-466	176	8	farmer	farmer	NOUN
ftr-466	176	9	.	.	PUNCT
ftr-466	177	1	he	he	PRON
ftr-466	177	2	plans	plan	VERB
ftr-466	177	3	to	to	PART
ftr-466	177	4	harvest	harvest	VERB
ftr-466	177	5	and	and	CCONJ
ftr-466	177	6	sell	sell	VERB
ftr-466	177	7	1,000	1,000	NUM
ftr-466	177	8	bushels	bushel	NOUN
ftr-466	177	9	of	of	ADP
ftr-466	177	10	wheat	wheat	NOUN
ftr-466	177	11	in	in	ADP
ftr-466	177	12	9	9	NUM
ftr-466	177	13	months	month	NOUN
ftr-466	177	14	.	.	PUNCT
ftr-466	178	1	jack	jack	PROPN
ftr-466	178	2	is	be	AUX
ftr-466	178	3	concerned	concerned	ADJ
ftr-466	178	4	that	that	SCONJ
ftr-466	178	5	the	the	DET
ftr-466	178	6	sale	sale	NOUN
ftr-466	178	7	price	price	NOUN
ftr-466	178	8	of	of	ADP
ftr-466	178	9	wheat	wheat	NOUN
ftr-466	178	10	may	may	AUX
ftr-466	178	11	go	go	VERB
ftr-466	178	12	down	down	ADP
ftr-466	178	13	in	in	ADP
ftr-466	178	14	the	the	DET
ftr-466	178	15	next	next	ADJ
ftr-466	178	16	9	9	NUM
ftr-466	178	17	months	month	NOUN
ftr-466	178	18	.	.	PUNCT
ftr-466	179	1	in	in	ADP
ftr-466	179	2	order	order	NOUN
ftr-466	179	3	to	to	PART
ftr-466	179	4	insulate	insulate	VERB
ftr-466	179	5	himself	himself	PRON
ftr-466	179	6	from	from	ADP
ftr-466	179	7	a	a	DET
ftr-466	179	8	decline	decline	NOUN
ftr-466	179	9	in	in	ADP
ftr-466	179	10	the	the	DET
ftr-466	179	11	sale	sale	NOUN
ftr-466	179	12	price	price	NOUN
ftr-466	179	13	of	of	ADP
ftr-466	179	14	wheat	wheat	NOUN
ftr-466	179	15	,	,	PUNCT
ftr-466	179	16	jack	jack	PROPN
ftr-466	179	17	agrees	agree	VERB
ftr-466	179	18	to	to	PART
ftr-466	179	19	sell	sell	VERB
ftr-466	179	20	his	his	PRON
ftr-466	179	21	entire	entire	ADJ
ftr-466	179	22	wheat	wheat	NOUN
ftr-466	179	23	harvest	harvest	NOUN
ftr-466	179	24	to	to	ADP
ftr-466	179	25	jill	jill	NOUN
ftr-466	179	26	for	for	ADP
ftr-466	179	27	$	$	SYM
ftr-466	179	28	10	10	NUM
ftr-466	179	29	a	a	DET
ftr-466	179	30	bushel	bushel	NOUN
ftr-466	179	31	,	,	PUNCT
ftr-466	179	32	with	with	ADP
ftr-466	179	33	delivery	delivery	NOUN
ftr-466	179	34	in	in	ADP
ftr-466	179	35	9	9	NUM
ftr-466	179	36	months	month	NOUN
ftr-466	179	37	.	.	PUNCT
ftr-466	180	1	jack	jack	PROPN
ftr-466	180	2	has	have	AUX
ftr-466	180	3	insulated	insulate	VERB
ftr-466	180	4	himself	himself	PRON
ftr-466	180	5	from	from	ADP
ftr-466	180	6	any	any	DET
ftr-466	180	7	movement	movement	NOUN
ftr-466	180	8	in	in	ADP
ftr-466	180	9	the	the	DET
ftr-466	180	10	sale	sale	NOUN
ftr-466	180	11	price	price	NOUN
ftr-466	180	12	of	of	ADP
ftr-466	180	13	wheat	wheat	NOUN
ftr-466	180	14	because	because	SCONJ
ftr-466	180	15	,	,	PUNCT
ftr-466	180	16	regardless	regardless	ADV
ftr-466	180	17	of	of	ADP
ftr-466	180	18	any	any	DET
ftr-466	180	19	increase	increase	NOUN
ftr-466	180	20	or	or	CCONJ
ftr-466	180	21	decrease	decrease	NOUN
ftr-466	180	22	in	in	ADP
ftr-466	180	23	the	the	DET
ftr-466	180	24	price	price	NOUN
ftr-466	180	25	of	of	ADP
ftr-466	180	26	wheat	wheat	NOUN
ftr-466	180	27	,	,	PUNCT
ftr-466	180	28	jack	jack	PROPN
ftr-466	180	29	has	have	VERB
ftr-466	180	30	the	the	DET
ftr-466	180	31	right	right	NOUN
ftr-466	180	32	to	to	PART
ftr-466	180	33	sell	sell	VERB
ftr-466	180	34	his	his	PRON
ftr-466	180	35	wheat	wheat	NOUN
ftr-466	180	36	for	for	ADP
ftr-466	180	37	$	$	SYM
ftr-466	180	38	10	10	NUM
ftr-466	180	39	a	a	DET
ftr-466	180	40	bushel	bushel	NOUN
ftr-466	180	41	.	.	PUNCT
ftr-466	181	1	part	part	NOUN
ftr-466	181	2	2	2	NUM
ftr-466	181	3	:	:	PUNCT
ftr-466	181	4	jill	jill	PROPN
ftr-466	181	5	owns	own	VERB
ftr-466	181	6	a	a	DET
ftr-466	181	7	bread	bread	NOUN
ftr-466	181	8	company	company	NOUN
ftr-466	181	9	which	which	PRON
ftr-466	181	10	purchases	purchase	VERB
ftr-466	181	11	1,000	1,000	NUM
ftr-466	181	12	bushels	bushel	NOUN
ftr-466	181	13	of	of	ADP
ftr-466	181	14	wheat	wheat	NOUN
ftr-466	181	15	each	each	DET
ftr-466	181	16	year	year	NOUN
ftr-466	181	17	.	.	PUNCT
ftr-466	182	1	jill	jill	PROPN
ftr-466	182	2	knows	know	VERB
ftr-466	182	3	that	that	SCONJ
ftr-466	182	4	she	she	PRON
ftr-466	182	5	will	will	AUX
ftr-466	182	6	need	need	VERB
ftr-466	182	7	to	to	PART
ftr-466	182	8	purchase	purchase	VERB
ftr-466	182	9	wheat	wheat	NOUN
ftr-466	182	10	in	in	ADP
ftr-466	182	11	9	9	NUM
ftr-466	182	12	months	month	NOUN
ftr-466	182	13	and	and	CCONJ
ftr-466	182	14	believes	believe	VERB
ftr-466	182	15	that	that	SCONJ
ftr-466	182	16	the	the	DET
ftr-466	182	17	price	price	NOUN
ftr-466	182	18	of	of	ADP
ftr-466	182	19	wheat	wheat	NOUN
ftr-466	182	20	will	will	AUX
ftr-466	182	21	increase	increase	VERB
ftr-466	182	22	in	in	ADP
ftr-466	182	23	the	the	DET
ftr-466	182	24	next	next	ADJ
ftr-466	182	25	9	9	NUM
ftr-466	182	26	months	month	NOUN
ftr-466	182	27	.	.	PUNCT
ftr-466	183	1	therefore	therefore	ADV
ftr-466	183	2	,	,	PUNCT
ftr-466	183	3	in	in	ADP
ftr-466	183	4	order	order	NOUN
ftr-466	183	5	to	to	PART
ftr-466	183	6	lock	lock	VERB
ftr-466	183	7	in	in	ADP
ftr-466	183	8	the	the	DET
ftr-466	183	9	purchase	purchase	NOUN
ftr-466	183	10	price	price	NOUN
ftr-466	183	11	of	of	ADP
ftr-466	183	12	wheat	wheat	NOUN
ftr-466	183	13	,	,	PUNCT
ftr-466	183	14	jill	jill	PROPN
ftr-466	183	15	agrees	agree	VERB
ftr-466	183	16	to	to	PART
ftr-466	183	17	purchase	purchase	VERB
ftr-466	183	18	all	all	PRON
ftr-466	183	19	of	of	ADP
ftr-466	183	20	jack	jack	PROPN
ftr-466	183	21	's	's	PART
ftr-466	183	22	wheat	wheat	NOUN
ftr-466	183	23	for	for	ADP
ftr-466	183	24	$	$	SYM
ftr-466	183	25	10	10	NUM
ftr-466	183	26	a	a	DET
ftr-466	183	27	bushel	bushel	NOUN
ftr-466	183	28	.	.	PUNCT
ftr-466	184	1	jill	jill	PROPN
ftr-466	184	2	has	have	AUX
ftr-466	184	3	insulated	insulate	VERB
ftr-466	184	4	herself	herself	PRON
ftr-466	184	5	from	from	ADP
ftr-466	184	6	any	any	DET
ftr-466	184	7	movement	movement	NOUN
ftr-466	184	8	in	in	ADP
ftr-466	184	9	the	the	DET
ftr-466	184	10	purchase	purchase	NOUN
ftr-466	184	11	price	price	NOUN
ftr-466	184	12	of	of	ADP
ftr-466	184	13	wheat	wheat	NOUN
ftr-466	184	14	because	because	SCONJ
ftr-466	184	15	,	,	PUNCT
ftr-466	184	16	regardless	regardless	ADV
ftr-466	184	17	of	of	ADP
ftr-466	184	18	any	any	DET
ftr-466	184	19	changes	change	NOUN
ftr-466	184	20	in	in	ADP
ftr-466	184	21	the	the	DET
ftr-466	184	22	price	price	NOUN
ftr-466	184	23	of	of	ADP
ftr-466	184	24	wheat	wheat	NOUN
ftr-466	184	25	,	,	PUNCT
ftr-466	184	26	she	she	PRON
ftr-466	184	27	has	have	VERB
ftr-466	184	28	the	the	DET
ftr-466	184	29	right	right	NOUN
ftr-466	184	30	to	to	PART
ftr-466	184	31	purchase	purchase	VERB
ftr-466	184	32	wheat	wheat	NOUN
ftr-466	184	33	at	at	ADP
ftr-466	184	34	a	a	DET
ftr-466	184	35	price	price	NOUN
ftr-466	184	36	of	of	ADP
ftr-466	184	37	$	$	SYM
ftr-466	184	38	10	10	NUM
ftr-466	184	39	a	a	DET
ftr-466	184	40	bushel	bushel	NOUN
ftr-466	184	41	.	.	PUNCT
ftr-466	185	1	in	in	ADP
ftr-466	185	2	the	the	DET
ftr-466	185	3	above	above	ADJ
ftr-466	185	4	example	example	NOUN
ftr-466	185	5	,	,	PUNCT
ftr-466	185	6	jack	jack	PROPN
ftr-466	185	7	will	will	AUX
ftr-466	185	8	benefit	benefit	VERB
ftr-466	185	9	economically	economically	ADV
ftr-466	185	10	from	from	ADP
ftr-466	185	11	a	a	DET
ftr-466	185	12	downward	downward	ADJ
ftr-466	185	13	movement	movement	NOUN
ftr-466	185	14	in	in	ADP
ftr-466	185	15	the	the	DET
ftr-466	185	16	price	price	NOUN
ftr-466	185	17	of	of	ADP
ftr-466	185	18	wheat	wheat	NOUN
ftr-466	185	19	.	.	PUNCT
ftr-466	186	1	for	for	ADP
ftr-466	186	2	example	example	NOUN
ftr-466	186	3	,	,	PUNCT
ftr-466	186	4	if	if	SCONJ
ftr-466	186	5	the	the	DET
ftr-466	186	6	price	price	NOUN
ftr-466	186	7	of	of	ADP
ftr-466	186	8	wheat	wheat	NOUN
ftr-466	186	9	declines	decline	VERB
ftr-466	186	10	to	to	ADP
ftr-466	186	11	$	$	SYM
ftr-466	186	12	5	5	NUM
ftr-466	186	13	a	a	DET
ftr-466	186	14	bushel	bushel	NOUN
ftr-466	186	15	,	,	PUNCT
ftr-466	186	16	jack	jack	PROPN
ftr-466	186	17	will	will	AUX
ftr-466	186	18	be	be	AUX
ftr-466	186	19	able	able	ADJ
ftr-466	186	20	,	,	PUNCT
ftr-466	186	21	nonetheless	nonetheless	ADV
ftr-466	186	22	,	,	PUNCT
ftr-466	186	23	to	to	PART
ftr-466	186	24	sell	sell	VERB
ftr-466	186	25	that	that	DET
ftr-466	186	26	wheat	wheat	NOUN
ftr-466	186	27	at	at	ADP
ftr-466	186	28	a	a	DET
ftr-466	186	29	price	price	NOUN
ftr-466	186	30	of	of	ADP
ftr-466	186	31	$	$	SYM
ftr-466	186	32	10	10	NUM
ftr-466	186	33	a	a	DET
ftr-466	186	34	bushel	bushel	NOUN
ftr-466	186	35	.	.	PUNCT
ftr-466	187	1	jack	jack	PROPN
ftr-466	187	2	will	will	AUX
ftr-466	187	3	suffer	suffer	VERB
ftr-466	187	4	an	an	DET
ftr-466	187	5	economic	economic	ADJ
ftr-466	187	6	loss	loss	NOUN
ftr-466	187	7	if	if	SCONJ
ftr-466	187	8	the	the	DET
ftr-466	187	9	price	price	NOUN
ftr-466	187	10	of	of	ADP
ftr-466	187	11	wheat	wheat	NOUN
ftr-466	187	12	increases	increase	VERB
ftr-466	187	13	beyond	beyond	ADP
ftr-466	187	14	$	$	SYM
ftr-466	187	15	10	10	NUM
ftr-466	187	16	a	a	DET
ftr-466	187	17	bushel	bushel	NOUN
ftr-466	187	18	.	.	PUNCT
ftr-466	188	1	in	in	ADP
ftr-466	188	2	that	that	DET
ftr-466	188	3	case	case	NOUN
ftr-466	188	4	,	,	PUNCT
ftr-466	188	5	jack	jack	PROPN
ftr-466	188	6	will	will	AUX
ftr-466	188	7	be	be	AUX
ftr-466	188	8	forced	force	VERB
ftr-466	188	9	to	to	PART
ftr-466	188	10	sell	sell	VERB
ftr-466	188	11	wheat	wheat	NOUN
ftr-466	188	12	at	at	ADP
ftr-466	188	13	a	a	DET
ftr-466	188	14	price	price	NOUN
ftr-466	188	15	below	below	ADP
ftr-466	188	16	its	its	PRON
ftr-466	188	17	fair	fair	ADJ
ftr-466	188	18	market	market	NOUN
ftr-466	188	19	value	value	NOUN
ftr-466	188	20	.	.	PUNCT
ftr-466	189	1	jill	jill	PROPN
ftr-466	189	2	will	will	AUX
ftr-466	189	3	benefit	benefit	VERB
ftr-466	189	4	economically	economically	ADV
ftr-466	189	5	from	from	ADP
ftr-466	189	6	an	an	DET
ftr-466	189	7	increase	increase	NOUN
ftr-466	189	8	in	in	ADP
ftr-466	189	9	the	the	DET
ftr-466	189	10	price	price	NOUN
ftr-466	189	11	of	of	ADP
ftr-466	189	12	wheat	wheat	NOUN
ftr-466	189	13	.	.	PUNCT
ftr-466	190	1	for	for	ADP
ftr-466	190	2	example	example	NOUN
ftr-466	190	3	,	,	PUNCT
ftr-466	190	4	if	if	SCONJ
ftr-466	190	5	the	the	DET
ftr-466	190	6	price	price	NOUN
ftr-466	190	7	of	of	ADP
ftr-466	190	8	wheat	wheat	NOUN
ftr-466	190	9	increases	increase	VERB
ftr-466	190	10	to	to	ADP
ftr-466	190	11	$	$	SYM
ftr-466	190	12	20	20	NUM
ftr-466	190	13	a	a	DET
ftr-466	190	14	bushel	bushel	NOUN
ftr-466	190	15	,	,	PUNCT
ftr-466	190	16	jill	jill	PROPN
ftr-466	190	17	will	will	AUX
ftr-466	190	18	be	be	AUX
ftr-466	190	19	able	able	ADJ
ftr-466	190	20	to	to	PART
ftr-466	190	21	purchase	purchase	VERB
ftr-466	190	22	wheat	wheat	NOUN
ftr-466	190	23	for	for	ADP
ftr-466	190	24	$	$	SYM
ftr-466	190	25	10	10	NUM
ftr-466	190	26	a	a	DET
ftr-466	190	27	bushel	bushel	NOUN
ftr-466	190	28	.	.	PUNCT
ftr-466	191	1	jill	jill	PROPN
ftr-466	191	2	will	will	AUX
ftr-466	191	3	suffer	suffer	VERB
ftr-466	191	4	an	an	DET
ftr-466	191	5	economic	economic	ADJ
ftr-466	191	6	loss	loss	NOUN
ftr-466	191	7	if	if	SCONJ
ftr-466	191	8	the	the	DET
ftr-466	191	9	price	price	NOUN
ftr-466	191	10	of	of	ADP
ftr-466	191	11	wheat	wheat	NOUN
ftr-466	191	12	decreases	decrease	VERB
ftr-466	191	13	below	below	ADP
ftr-466	191	14	$	$	SYM
ftr-466	191	15	10	10	NUM
ftr-466	191	16	a	a	DET
ftr-466	191	17	bushel	bushel	NOUN
ftr-466	191	18	.	.	PUNCT
ftr-466	192	1	in	in	ADP
ftr-466	192	2	that	that	DET
ftr-466	192	3	case	case	NOUN
ftr-466	192	4	,	,	PUNCT
ftr-466	192	5	jill	jill	PROPN
ftr-466	192	6	will	will	AUX
ftr-466	192	7	have	have	VERB
ftr-466	192	8	to	to	PART
ftr-466	192	9	purchase	purchase	VERB
ftr-466	192	10	wheat	wheat	NOUN
ftr-466	192	11	at	at	ADP
ftr-466	192	12	a	a	DET
ftr-466	192	13	price	price	NOUN
ftr-466	192	14	in	in	ADP
ftr-466	192	15	excess	excess	NOUN
ftr-466	192	16	of	of	ADP
ftr-466	192	17	its	its	PRON
ftr-466	192	18	fair	fair	ADJ
ftr-466	192	19	market	market	NOUN
ftr-466	192	20	value	value	NOUN
ftr-466	192	21	.	.	PUNCT
ftr-466	193	1	in	in	ADP
ftr-466	193	2	tax	tax	NOUN
ftr-466	193	3	parlance	parlance	NOUN
ftr-466	193	4	,	,	PUNCT
ftr-466	193	5	jack	jack	PROPN
ftr-466	193	6	's	's	PART
ftr-466	193	7	position	position	NOUN
ftr-466	193	8	is	be	AUX
ftr-466	193	9	known	know	VERB
ftr-466	193	10	as	as	ADP
ftr-466	193	11	a	a	DET
ftr-466	193	12	"	"	PUNCT
ftr-466	193	13	short	short	ADJ
ftr-466	193	14	forward	forward	ADJ
ftr-466	193	15	contract	contract	NOUN
ftr-466	193	16	,	,	PUNCT
ftr-466	193	17	"	"	PUNCT
ftr-466	193	18	which	which	PRON
ftr-466	193	19	is	be	AUX
ftr-466	193	20	economically	economically	ADV
ftr-466	193	21	equivalent	equivalent	ADJ
ftr-466	193	22	to	to	ADP
ftr-466	193	23	selling	sell	VERB
ftr-466	193	24	the	the	DET
ftr-466	193	25	underlying	underlie	VERB
ftr-466	193	26	property-	property-	NOUN
ftr-466	193	27	'	'	PUNCT
ftr-466	193	28	jill	jill	PROPN
ftr-466	193	29	's	's	PART
ftr-466	193	30	position	position	NOUN
ftr-466	193	31	is	be	AUX
ftr-466	193	32	known	know	VERB
ftr-466	193	33	as	as	ADP
ftr-466	193	34	a	a	DET
ftr-466	193	35	"	"	PUNCT
ftr-466	193	36	long	long	ADV
ftr-466	193	37	forward	forward	ADJ
ftr-466	193	38	contract	contract	NOUN
ftr-466	193	39	,	,	PUNCT
ftr-466	193	40	"	"	PUNCT
ftr-466	193	41	which	which	PRON
ftr-466	193	42	is	be	AUX
ftr-466	193	43	economically	economically	ADV
ftr-466	193	44	equivalent	equivalent	ADJ
ftr-466	193	45	to	to	ADP
ftr-466	193	46	owning	own	VERB
ftr-466	193	47	the	the	DET
ftr-466	193	48	underlying	underlie	VERB
ftr-466	193	49	property.24	property.24	NOUN
ftr-466	193	50	unlike	unlike	ADP
ftr-466	193	51	jack	jack	NOUN
ftr-466	193	52	and	and	CCONJ
ftr-466	193	53	jill	jill	PROPN
ftr-466	193	54	,	,	PUNCT
ftr-466	193	55	who	who	PRON
ftr-466	193	56	entered	enter	VERB
ftr-466	193	57	into	into	ADP
ftr-466	193	58	a	a	DET
ftr-466	193	59	forward	forward	ADJ
ftr-466	193	60	contract	contract	NOUN
ftr-466	193	61	to	to	PART
ftr-466	193	62	guard	guard	VERB
ftr-466	193	63	against	against	ADP
ftr-466	193	64	price	price	NOUN
ftr-466	193	65	fluctuations	fluctuation	NOUN
ftr-466	193	66	in	in	ADP
ftr-466	193	67	a	a	DET
ftr-466	193	68	business	business	NOUN
ftr-466	193	69	asset	asset	NOUN
ftr-466	193	70	,	,	PUNCT
ftr-466	193	71	some	some	DET
ftr-466	193	72	taxpayers	taxpayer	NOUN
ftr-466	193	73	enter	enter	VERB
ftr-466	193	74	into	into	ADP
ftr-466	193	75	forward	forward	ADJ
ftr-466	193	76	contracts	contract	NOUN
ftr-466	193	77	to	to	PART
ftr-466	193	78	speculate	speculate	VERB
ftr-466	193	79	about	about	ADP
ftr-466	193	80	the	the	DET
ftr-466	193	81	movement	movement	NOUN
ftr-466	193	82	in	in	ADP
ftr-466	193	83	the	the	DET
ftr-466	193	84	value	value	NOUN
ftr-466	193	85	of	of	ADP
ftr-466	193	86	a	a	DET
ftr-466	193	87	particular	particular	ADJ
ftr-466	193	88	asset	asset	NOUN
ftr-466	193	89	.	.	PUNCT
ftr-466	194	1	example	example	NOUN
ftr-466	194	2	.	.	PUNCT
ftr-466	195	1	john	john	PROPN
ftr-466	195	2	,	,	PUNCT
ftr-466	195	3	who	who	PRON
ftr-466	195	4	is	be	AUX
ftr-466	195	5	a	a	DET
ftr-466	195	6	law	law	NOUN
ftr-466	195	7	professor	professor	NOUN
ftr-466	195	8	,	,	PUNCT
ftr-466	195	9	is	be	AUX
ftr-466	195	10	married	married	ADJ
ftr-466	195	11	to	to	ADP
ftr-466	195	12	jane	jane	NOUN
ftr-466	195	13	,	,	PUNCT
ftr-466	195	14	who	who	PRON
ftr-466	195	15	is	be	AUX
ftr-466	195	16	a	a	DET
ftr-466	195	17	professional	professional	ADJ
ftr-466	195	18	meteorologist	meteorologist	NOUN
ftr-466	195	19	.	.	PUNCT
ftr-466	196	1	jane	jane	PROPN
ftr-466	196	2	believes	believe	VERB
ftr-466	196	3	that	that	SCONJ
ftr-466	196	4	there	there	PRON
ftr-466	196	5	will	will	AUX
ftr-466	196	6	be	be	AUX
ftr-466	196	7	a	a	DET
ftr-466	196	8	devastating	devastating	ADJ
ftr-466	196	9	drought	drought	NOUN
ftr-466	196	10	in	in	ADP
ftr-466	196	11	the	the	DET
ftr-466	196	12	midwest	midwest	PROPN
ftr-466	196	13	united	united	PROPN
ftr-466	196	14	states	states	PROPN
ftr-466	196	15	in	in	ADP
ftr-466	196	16	the	the	DET
ftr-466	196	17	next	next	ADJ
ftr-466	196	18	18	18	NUM
ftr-466	196	19	months	month	NOUN
ftr-466	196	20	.	.	PUNCT
ftr-466	197	1	23	23	NUM
ftr-466	197	2	.	.	PUNCT
ftr-466	198	1	see	see	VERB
ftr-466	198	2	smith	smith	PROPN
ftr-466	198	3	et	et	PROPN
ftr-466	198	4	al	al	PROPN
ftr-466	198	5	.	.	PROPN
ftr-466	198	6	,	,	PUNCT
ftr-466	198	7	supra	supra	PROPN
ftr-466	198	8	note	note	PROPN
ftr-466	198	9	21	21	NUM
ftr-466	198	10	,	,	PUNCT
ftr-466	198	11	at	at	ADP
ftr-466	198	12	45	45	NUM
ftr-466	198	13	.	.	NOUN
ftr-466	198	14	24	24	NUM
ftr-466	198	15	.	.	PUNCT
ftr-466	199	1	see	see	VERB
ftr-466	199	2	smith	smith	PROPN
ftr-466	199	3	et	et	PROPN
ftr-466	199	4	al	al	PROPN
ftr-466	199	5	.	.	PROPN
ftr-466	199	6	,	,	PUNCT
ftr-466	199	7	supra	supra	PROPN
ftr-466	199	8	note	note	PROPN
ftr-466	199	9	21	21	NUM
ftr-466	199	10	,	,	PUNCT
ftr-466	199	11	at	at	ADP
ftr-466	199	12	45	45	NUM
ftr-466	199	13	.	.	PUNCT
ftr-466	200	1	1997	1997	NUM
ftr-466	200	2	]	]	PUNCT
ftr-466	200	3	florida	florida	PROPN
ftr-466	200	4	tax	tax	PROPN
ftr-466	200	5	review	review	NOUN
ftr-466	200	6	john	john	PROPN
ftr-466	200	7	accordingly	accordingly	ADV
ftr-466	200	8	believes	believe	VERB
ftr-466	200	9	that	that	SCONJ
ftr-466	200	10	the	the	DET
ftr-466	200	11	price	price	NOUN
ftr-466	200	12	of	of	ADP
ftr-466	200	13	wheat	wheat	NOUN
ftr-466	200	14	will	will	AUX
ftr-466	200	15	skyrocket	skyrocket	VERB
ftr-466	200	16	once	once	SCONJ
ftr-466	200	17	the	the	DET
ftr-466	200	18	drought	drought	NOUN
ftr-466	200	19	destroys	destroy	VERB
ftr-466	200	20	most	most	ADJ
ftr-466	200	21	wheat	wheat	NOUN
ftr-466	200	22	crops	crop	NOUN
ftr-466	200	23	.	.	PUNCT
ftr-466	201	1	the	the	DET
ftr-466	201	2	forward	forward	ADJ
ftr-466	201	3	price	price	NOUN
ftr-466	201	4	of	of	ADP
ftr-466	201	5	a	a	DET
ftr-466	201	6	two	two	NUM
ftr-466	201	7	year	year	NOUN
ftr-466	201	8	forward	forward	ADJ
ftr-466	201	9	contract	contract	NOUN
ftr-466	201	10	on	on	ADP
ftr-466	201	11	wheat	wheat	NOUN
ftr-466	201	12	is	be	AUX
ftr-466	201	13	currently	currently	ADV
ftr-466	201	14	$	$	SYM
ftr-466	201	15	15	15	NUM
ftr-466	201	16	a	a	DET
ftr-466	201	17	bushel	bushel	NOUN
ftr-466	201	18	.	.	PUNCT
ftr-466	202	1	john	john	PROPN
ftr-466	202	2	believes	believe	VERB
ftr-466	202	3	that	that	SCONJ
ftr-466	202	4	that	that	DET
ftr-466	202	5	price	price	NOUN
ftr-466	202	6	could	could	AUX
ftr-466	202	7	easily	easily	ADV
ftr-466	202	8	increase	increase	VERB
ftr-466	202	9	to	to	ADP
ftr-466	202	10	$	$	SYM
ftr-466	202	11	50	50	NUM
ftr-466	202	12	a	a	DET
ftr-466	202	13	bushel	bushel	NOUN
ftr-466	202	14	should	should	AUX
ftr-466	202	15	the	the	DET
ftr-466	202	16	drought	drought	NOUN
ftr-466	202	17	be	be	AUX
ftr-466	202	18	as	as	ADV
ftr-466	202	19	severe	severe	ADJ
ftr-466	202	20	as	as	ADP
ftr-466	202	21	jane	jane	NOUN
ftr-466	202	22	predicts	predict	NOUN
ftr-466	202	23	.	.	PUNCT
ftr-466	203	1	therefore	therefore	ADV
ftr-466	203	2	,	,	PUNCT
ftr-466	203	3	john	john	PROPN
ftr-466	203	4	enters	enter	VERB
ftr-466	203	5	into	into	ADP
ftr-466	203	6	a	a	DET
ftr-466	203	7	forward	forward	ADJ
ftr-466	203	8	contract	contract	NOUN
ftr-466	203	9	to	to	PART
ftr-466	203	10	purchase	purchase	VERB
ftr-466	203	11	10,000	10,000	NUM
ftr-466	203	12	bushels	bushel	NOUN
ftr-466	203	13	of	of	ADP
ftr-466	203	14	wheat	wheat	NOUN
ftr-466	203	15	in	in	ADP
ftr-466	203	16	two	two	NUM
ftr-466	203	17	years	year	NOUN
ftr-466	203	18	at	at	ADP
ftr-466	203	19	a	a	DET
ftr-466	203	20	price	price	NOUN
ftr-466	203	21	of	of	ADP
ftr-466	203	22	$	$	SYM
ftr-466	203	23	10	10	NUM
ftr-466	203	24	a	a	DET
ftr-466	203	25	bushel	bushel	NOUN
ftr-466	203	26	.	.	PUNCT
ftr-466	204	1	parties	party	NOUN
ftr-466	204	2	can	can	AUX
ftr-466	204	3	enter	enter	VERB
ftr-466	204	4	into	into	ADP
ftr-466	204	5	a	a	DET
ftr-466	204	6	forward	forward	ADJ
ftr-466	204	7	contract	contract	NOUN
ftr-466	204	8	using	use	VERB
ftr-466	204	9	any	any	DET
ftr-466	204	10	asset	asset	NOUN
ftr-466	204	11	as	as	ADP
ftr-466	204	12	the	the	DET
ftr-466	204	13	underlying	underlying	ADJ
ftr-466	204	14	property	property	NOUN
ftr-466	204	15	.	.	PUNCT
ftr-466	205	1	for	for	ADP
ftr-466	205	2	example	example	NOUN
ftr-466	205	3	,	,	PUNCT
ftr-466	205	4	if	if	SCONJ
ftr-466	205	5	a	a	DET
ftr-466	205	6	real	real	ADJ
ftr-466	205	7	estate	estate	NOUN
ftr-466	205	8	developer	developer	NOUN
ftr-466	205	9	believes	believe	VERB
ftr-466	205	10	that	that	SCONJ
ftr-466	205	11	the	the	DET
ftr-466	205	12	government	government	NOUN
ftr-466	205	13	is	be	AUX
ftr-466	205	14	going	go	VERB
ftr-466	205	15	to	to	PART
ftr-466	205	16	build	build	VERB
ftr-466	205	17	a	a	DET
ftr-466	205	18	major	major	ADJ
ftr-466	205	19	road	road	NOUN
ftr-466	205	20	in	in	ADP
ftr-466	205	21	a	a	DET
ftr-466	205	22	certain	certain	ADJ
ftr-466	205	23	area	area	NOUN
ftr-466	205	24	in	in	ADP
ftr-466	205	25	the	the	DET
ftr-466	205	26	next	next	ADJ
ftr-466	205	27	five	five	NUM
ftr-466	205	28	years	year	NOUN
ftr-466	205	29	,	,	PUNCT
ftr-466	205	30	she	she	PRON
ftr-466	205	31	can	can	AUX
ftr-466	205	32	enter	enter	VERB
ftr-466	205	33	into	into	ADP
ftr-466	205	34	five	five	NUM
ftr-466	205	35	-	-	PUNCT
ftr-466	205	36	year	year	NOUN
ftr-466	205	37	forward	forward	ADJ
ftr-466	205	38	contracts	contract	NOUN
ftr-466	205	39	to	to	PART
ftr-466	205	40	purchase	purchase	VERB
ftr-466	205	41	commercial	commercial	ADJ
ftr-466	205	42	real	real	ADJ
ftr-466	205	43	estate	estate	NOUN
ftr-466	205	44	in	in	ADP
ftr-466	205	45	that	that	DET
ftr-466	205	46	area	area	NOUN
ftr-466	205	47	.	.	PUNCT
ftr-466	206	1	one	one	PRON
ftr-466	206	2	must	must	AUX
ftr-466	206	3	remember	remember	VERB
ftr-466	206	4	that	that	SCONJ
ftr-466	206	5	the	the	DET
ftr-466	206	6	parties	party	NOUN
ftr-466	206	7	to	to	ADP
ftr-466	206	8	a	a	DET
ftr-466	206	9	forward	forward	ADJ
ftr-466	206	10	contract	contract	NOUN
ftr-466	206	11	can	can	AUX
ftr-466	206	12	settle	settle	VERB
ftr-466	206	13	their	their	PRON
ftr-466	206	14	obligations	obligation	NOUN
ftr-466	206	15	under	under	ADP
ftr-466	206	16	the	the	DET
ftr-466	206	17	forward	forward	ADJ
ftr-466	206	18	contract	contract	NOUN
ftr-466	206	19	in	in	ADP
ftr-466	206	20	cash	cash	NOUN
ftr-466	206	21	.	.	PUNCT
ftr-466	207	1	for	for	ADP
ftr-466	207	2	example	example	NOUN
ftr-466	207	3	,	,	PUNCT
ftr-466	207	4	if	if	SCONJ
ftr-466	207	5	jack	jack	PROPN
ftr-466	207	6	and	and	CCONJ
ftr-466	207	7	jill	jill	PROPN
ftr-466	207	8	decided	decide	VERB
ftr-466	207	9	to	to	PART
ftr-466	207	10	settle	settle	VERB
ftr-466	207	11	their	their	PRON
ftr-466	207	12	forward	forward	ADJ
ftr-466	207	13	contract	contract	NOUN
ftr-466	207	14	in	in	ADP
ftr-466	207	15	cash	cash	NOUN
ftr-466	207	16	:	:	PUNCT
ftr-466	207	17	(	(	PUNCT
ftr-466	207	18	1	1	X
ftr-466	207	19	)	)	PUNCT
ftr-466	207	20	jill	jill	NOUN
ftr-466	207	21	would	would	AUX
ftr-466	207	22	pay	pay	VERB
ftr-466	207	23	jack	jack	PROPN
ftr-466	207	24	$	$	SYM
ftr-466	207	25	10,000	10,000	NUM
ftr-466	207	26	on	on	ADP
ftr-466	207	27	the	the	DET
ftr-466	207	28	forward	forward	ADJ
ftr-466	207	29	date	date	NOUN
ftr-466	207	30	(	(	PUNCT
ftr-466	207	31	1,000	1,000	NUM
ftr-466	207	32	bushels	bushel	NOUN
ftr-466	207	33	of	of	ADP
ftr-466	207	34	wheat	wheat	NOUN
ftr-466	207	35	x	x	PUNCT
ftr-466	207	36	$	$	SYM
ftr-466	207	37	10	10	NUM
ftr-466	207	38	a	a	DET
ftr-466	207	39	bushel	bushel	NOUN
ftr-466	207	40	)	)	PUNCT
ftr-466	207	41	;	;	PUNCT
ftr-466	207	42	and	and	CCONJ
ftr-466	207	43	(	(	PUNCT
ftr-466	207	44	2	2	X
ftr-466	207	45	)	)	PUNCT
ftr-466	207	46	jack	jack	NOUN
ftr-466	207	47	would	would	AUX
ftr-466	207	48	simultaneously	simultaneously	ADV
ftr-466	207	49	pay	pay	VERB
ftr-466	207	50	jill	jill	NOUN
ftr-466	207	51	an	an	DET
ftr-466	207	52	amount	amount	NOUN
ftr-466	207	53	of	of	ADP
ftr-466	207	54	money	money	NOUN
ftr-466	207	55	equal	equal	ADJ
ftr-466	207	56	to	to	ADP
ftr-466	207	57	the	the	DET
ftr-466	207	58	product	product	NOUN
ftr-466	207	59	of	of	ADP
ftr-466	207	60	the	the	DET
ftr-466	207	61	prevailing	prevail	VERB
ftr-466	207	62	spot	spot	NOUN
ftr-466	207	63	(	(	PUNCT
ftr-466	207	64	current	current	ADJ
ftr-466	207	65	)	)	PUNCT
ftr-466	207	66	price	price	NOUN
ftr-466	207	67	of	of	ADP
ftr-466	207	68	a	a	DET
ftr-466	207	69	bushel	bushel	NOUN
ftr-466	207	70	of	of	ADP
ftr-466	207	71	wheat	wheat	NOUN
ftr-466	207	72	and	and	CCONJ
ftr-466	207	73	1,000	1,000	NUM
ftr-466	207	74	(	(	PUNCT
ftr-466	207	75	the	the	DET
ftr-466	207	76	number	number	NOUN
ftr-466	207	77	of	of	ADP
ftr-466	207	78	bushels	bushel	NOUN
ftr-466	207	79	he	he	PRON
ftr-466	207	80	agreed	agree	VERB
ftr-466	207	81	to	to	PART
ftr-466	207	82	sell	sell	VERB
ftr-466	207	83	)	)	PUNCT
ftr-466	207	84	.	.	PUNCT
ftr-466	208	1	in	in	ADP
ftr-466	208	2	practice	practice	NOUN
ftr-466	208	3	,	,	PUNCT
ftr-466	208	4	jack	jack	PROPN
ftr-466	208	5	and	and	CCONJ
ftr-466	208	6	jill	jill	PROPN
ftr-466	208	7	would	would	AUX
ftr-466	208	8	net	net	VERB
ftr-466	208	9	their	their	PRON
ftr-466	208	10	payments	payment	NOUN
ftr-466	208	11	,	,	PUNCT
ftr-466	208	12	and	and	CCONJ
ftr-466	208	13	the	the	DET
ftr-466	208	14	party	party	NOUN
ftr-466	208	15	that	that	PRON
ftr-466	208	16	stands	stand	VERB
ftr-466	208	17	to	to	PART
ftr-466	208	18	lose	lose	VERB
ftr-466	208	19	economically	economically	ADV
ftr-466	208	20	would	would	AUX
ftr-466	208	21	make	make	VERB
ftr-466	208	22	a	a	DET
ftr-466	208	23	payment	payment	NOUN
ftr-466	208	24	to	to	ADP
ftr-466	208	25	the	the	DET
ftr-466	208	26	counterparty	counterparty	NOUN
ftr-466	208	27	equal	equal	ADJ
ftr-466	208	28	to	to	ADP
ftr-466	208	29	the	the	DET
ftr-466	208	30	difference	difference	NOUN
ftr-466	208	31	between	between	ADP
ftr-466	208	32	the	the	DET
ftr-466	208	33	spot	spot	NOUN
ftr-466	208	34	price	price	NOUN
ftr-466	208	35	of	of	ADP
ftr-466	208	36	the	the	DET
ftr-466	208	37	underlying	underlie	VERB
ftr-466	208	38	property	property	NOUN
ftr-466	208	39	and	and	CCONJ
ftr-466	208	40	the	the	DET
ftr-466	208	41	forward	forward	ADJ
ftr-466	208	42	price	price	NOUN
ftr-466	208	43	of	of	ADP
ftr-466	208	44	the	the	DET
ftr-466	208	45	contract	contract	NOUN
ftr-466	208	46	.	.	PUNCT
ftr-466	209	1	example	example	NOUN
ftr-466	209	2	.	.	PUNCT
ftr-466	210	1	on	on	ADP
ftr-466	210	2	the	the	DET
ftr-466	210	3	forward	forward	ADJ
ftr-466	210	4	date	date	NOUN
ftr-466	210	5	of	of	ADP
ftr-466	210	6	the	the	DET
ftr-466	210	7	forward	forward	ADJ
ftr-466	210	8	contract	contract	NOUN
ftr-466	210	9	between	between	ADP
ftr-466	210	10	jack	jack	PROPN
ftr-466	210	11	and	and	CCONJ
ftr-466	210	12	jill	jill	PROPN
ftr-466	210	13	,	,	PUNCT
ftr-466	210	14	wheat	wheat	NOUN
ftr-466	210	15	is	be	AUX
ftr-466	210	16	trading	trade	VERB
ftr-466	210	17	at	at	ADP
ftr-466	210	18	a	a	DET
ftr-466	210	19	price	price	NOUN
ftr-466	210	20	of	of	ADP
ftr-466	210	21	$	$	SYM
ftr-466	210	22	20	20	NUM
ftr-466	210	23	a	a	DET
ftr-466	210	24	bushel	bushel	NOUN
ftr-466	210	25	.	.	PUNCT
ftr-466	211	1	the	the	DET
ftr-466	211	2	forward	forward	ADJ
ftr-466	211	3	price	price	NOUN
ftr-466	211	4	of	of	ADP
ftr-466	211	5	that	that	DET
ftr-466	211	6	contract	contract	NOUN
ftr-466	211	7	was	be	AUX
ftr-466	211	8	$	$	SYM
ftr-466	211	9	10	10	NUM
ftr-466	211	10	a	a	DET
ftr-466	211	11	bushel	bushel	NOUN
ftr-466	211	12	,	,	PUNCT
ftr-466	211	13	and	and	CCONJ
ftr-466	211	14	the	the	DET
ftr-466	211	15	contract	contract	NOUN
ftr-466	211	16	called	call	VERB
ftr-466	211	17	for	for	ADP
ftr-466	211	18	the	the	DET
ftr-466	211	19	delivery	delivery	NOUN
ftr-466	211	20	of	of	ADP
ftr-466	211	21	1,000	1,000	NUM
ftr-466	211	22	bushels	bushel	NOUN
ftr-466	211	23	of	of	ADP
ftr-466	211	24	wheat	wheat	NOUN
ftr-466	211	25	.	.	PUNCT
ftr-466	212	1	in	in	ADP
ftr-466	212	2	order	order	NOUN
ftr-466	212	3	to	to	PART
ftr-466	212	4	settle	settle	VERB
ftr-466	212	5	the	the	DET
ftr-466	212	6	contract	contract	NOUN
ftr-466	212	7	in	in	ADP
ftr-466	212	8	cash	cash	NOUN
ftr-466	212	9	,	,	PUNCT
ftr-466	212	10	jill	jill	PROPN
ftr-466	212	11	must	must	AUX
ftr-466	212	12	pay	pay	VERB
ftr-466	212	13	jack	jack	PROPN
ftr-466	212	14	$	$	SYM
ftr-466	212	15	10,000	10,000	NUM
ftr-466	212	16	(	(	PUNCT
ftr-466	212	17	$	$	SYM
ftr-466	212	18	10	10	NUM
ftr-466	212	19	forward	forward	ADJ
ftr-466	212	20	price	price	NOUN
ftr-466	212	21	x	x	SYM
ftr-466	212	22	1,000	1,000	NUM
ftr-466	212	23	bushels	bushel	NOUN
ftr-466	212	24	)	)	PUNCT
ftr-466	212	25	and	and	CCONJ
ftr-466	212	26	jack	jack	PROPN
ftr-466	212	27	must	must	AUX
ftr-466	212	28	pay	pay	VERB
ftr-466	212	29	jill	jill	PROPN
ftr-466	212	30	$	$	SYM
ftr-466	212	31	20,000	20,000	NUM
ftr-466	212	32	(	(	PUNCT
ftr-466	212	33	$	$	SYM
ftr-466	212	34	20	20	NUM
ftr-466	212	35	spot	spot	NOUN
ftr-466	212	36	price	price	NOUN
ftr-466	212	37	x	x	SYM
ftr-466	212	38	1,000	1,000	NUM
ftr-466	212	39	bushels	bushel	NOUN
ftr-466	212	40	)	)	PUNCT
ftr-466	212	41	.	.	PUNCT
ftr-466	213	1	rather	rather	ADV
ftr-466	213	2	than	than	ADP
ftr-466	213	3	exchange	exchange	NOUN
ftr-466	213	4	checks	check	NOUN
ftr-466	213	5	,	,	PUNCT
ftr-466	213	6	jack	jack	PROPN
ftr-466	213	7	pays	pay	VERB
ftr-466	213	8	jill	jill	PROPN
ftr-466	213	9	$	$	SYM
ftr-466	213	10	10,000	10,000	NUM
ftr-466	213	11	.	.	PUNCT
ftr-466	214	1	that	that	DET
ftr-466	214	2	amount	amount	NOUN
ftr-466	214	3	represents	represent	VERB
ftr-466	214	4	jack	jack	PROPN
ftr-466	214	5	's	's	PART
ftr-466	214	6	economic	economic	ADJ
ftr-466	214	7	loss	loss	NOUN
ftr-466	214	8	on	on	ADP
ftr-466	214	9	the	the	DET
ftr-466	214	10	transaction	transaction	NOUN
ftr-466	214	11	and	and	CCONJ
ftr-466	214	12	jill	jill	PROPN
ftr-466	214	13	's	's	PART
ftr-466	214	14	economic	economic	ADJ
ftr-466	214	15	gain	gain	NOUN
ftr-466	214	16	on	on	ADP
ftr-466	214	17	the	the	DET
ftr-466	214	18	transaction	transaction	NOUN
ftr-466	214	19	.	.	PUNCT
ftr-466	215	1	one	one	PRON
ftr-466	215	2	must	must	AUX
ftr-466	215	3	also	also	ADV
ftr-466	215	4	remember	remember	VERB
ftr-466	215	5	that	that	SCONJ
ftr-466	215	6	the	the	DET
ftr-466	215	7	parties	party	NOUN
ftr-466	215	8	to	to	ADP
ftr-466	215	9	a	a	DET
ftr-466	215	10	forward	forward	ADJ
ftr-466	215	11	contract	contract	NOUN
ftr-466	215	12	can	can	AUX
ftr-466	215	13	agree	agree	VERB
ftr-466	215	14	in	in	ADP
ftr-466	215	15	advance	advance	NOUN
ftr-466	215	16	to	to	PART
ftr-466	215	17	settle	settle	VERB
ftr-466	215	18	their	their	PRON
ftr-466	215	19	obligations	obligation	NOUN
ftr-466	215	20	in	in	ADP
ftr-466	215	21	cash	cash	NOUN
ftr-466	215	22	(	(	PUNCT
ftr-466	215	23	a	a	DET
ftr-466	215	24	"	"	PUNCT
ftr-466	215	25	cash	cash	NOUN
ftr-466	215	26	-	-	PUNCT
ftr-466	215	27	settled	settle	VERB
ftr-466	215	28	forward	forward	ADV
ftr-466	215	29	contract	contract	NOUN
ftr-466	215	30	"	"	PUNCT
ftr-466	215	31	)	)	PUNCT
ftr-466	215	32	.	.	PUNCT
ftr-466	216	1	for	for	ADP
ftr-466	216	2	example	example	NOUN
ftr-466	216	3	,	,	PUNCT
ftr-466	216	4	john	john	PROPN
ftr-466	216	5	(	(	PUNCT
ftr-466	216	6	our	our	PRON
ftr-466	216	7	law	law	NOUN
ftr-466	216	8	professor	professor	NOUN
ftr-466	216	9	)	)	PUNCT
ftr-466	216	10	would	would	AUX
ftr-466	216	11	most	most	ADV
ftr-466	216	12	likely	likely	ADV
ftr-466	216	13	enter	enter	VERB
ftr-466	216	14	into	into	ADP
ftr-466	216	15	a	a	DET
ftr-466	216	16	cash	cash	NOUN
ftr-466	216	17	-	-	PUNCT
ftr-466	216	18	settled	settle	VERB
ftr-466	216	19	forward	forward	ADJ
ftr-466	216	20	contract	contract	NOUN
ftr-466	216	21	,	,	PUNCT
ftr-466	216	22	because	because	SCONJ
ftr-466	216	23	a	a	DET
ftr-466	216	24	law	law	NOUN
ftr-466	216	25	professor	professor	NOUN
ftr-466	216	26	would	would	AUX
ftr-466	216	27	probably	probably	ADV
ftr-466	216	28	be	be	AUX
ftr-466	216	29	unwilling	unwilling	ADJ
ftr-466	216	30	to	to	PART
ftr-466	216	31	take	take	VERB
ftr-466	216	32	delivery	delivery	NOUN
ftr-466	216	33	of	of	ADP
ftr-466	216	34	10,000	10,000	NUM
ftr-466	216	35	bushels	bushel	NOUN
ftr-466	216	36	of	of	ADP
ftr-466	216	37	wheat	wheat	NOUN
ftr-466	216	38	.	.	PUNCT
ftr-466	217	1	that	that	DET
ftr-466	217	2	analysis	analysis	NOUN
ftr-466	217	3	indicates	indicate	VERB
ftr-466	217	4	that	that	SCONJ
ftr-466	217	5	,	,	PUNCT
ftr-466	217	6	at	at	ADP
ftr-466	217	7	the	the	DET
ftr-466	217	8	inception	inception	NOUN
ftr-466	217	9	of	of	ADP
ftr-466	217	10	a	a	DET
ftr-466	217	11	cash	cash	NOUN
ftr-466	217	12	-	-	PUNCT
ftr-466	217	13	settled	settle	VERB
ftr-466	217	14	forward	forward	ADJ
ftr-466	217	15	contract	contract	NOUN
ftr-466	217	16	,	,	PUNCT
ftr-466	217	17	neither	neither	CCONJ
ftr-466	217	18	party	party	NOUN
ftr-466	217	19	to	to	ADP
ftr-466	217	20	that	that	DET
ftr-466	217	21	contract	contract	NOUN
ftr-466	217	22	needs	need	VERB
ftr-466	217	23	to	to	PART
ftr-466	217	24	own	own	VERB
ftr-466	217	25	the	the	DET
ftr-466	217	26	underlying	underlie	VERB
ftr-466	217	27	property	property	NOUN
ftr-466	217	28	or	or	CCONJ
ftr-466	217	29	have	have	VERB
ftr-466	217	30	any	any	DET
ftr-466	217	31	intention	intention	NOUN
ftr-466	217	32	of	of	ADP
ftr-466	217	33	ever	ever	ADV
ftr-466	217	34	acquiring	acquire	VERB
ftr-466	217	35	it	it	PRON
ftr-466	217	36	.	.	PUNCT
ftr-466	218	1	hence	hence	ADV
ftr-466	218	2	,	,	PUNCT
ftr-466	218	3	taxpayers	taxpayer	NOUN
ftr-466	218	4	can	can	AUX
ftr-466	218	5	use	use	VERB
ftr-466	218	6	cash	cash	NOUN
ftr-466	218	7	-	-	PUNCT
ftr-466	218	8	settled	settle	VERB
ftr-466	218	9	forward	forward	ADJ
ftr-466	218	10	contracts	contract	NOUN
ftr-466	218	11	as	as	ADP
ftr-466	218	12	bets	bet	NOUN
ftr-466	218	13	.	.	PUNCT
ftr-466	219	1	that	that	PRON
ftr-466	219	2	is	be	AUX
ftr-466	219	3	,	,	PUNCT
ftr-466	219	4	instead	instead	ADV
ftr-466	219	5	of	of	ADP
ftr-466	219	6	betting	bet	VERB
ftr-466	219	7	on	on	ADP
ftr-466	219	8	the	the	DET
ftr-466	219	9	outcome	outcome	NOUN
ftr-466	219	10	of	of	ADP
ftr-466	219	11	the	the	DET
ftr-466	219	12	next	next	ADJ
ftr-466	219	13	major	major	ADJ
ftr-466	219	14	sporting	sporting	NOUN
ftr-466	219	15	event	event	NOUN
ftr-466	219	16	,	,	PUNCT
ftr-466	219	17	taxpayers	taxpayer	NOUN
ftr-466	219	18	can	can	AUX
ftr-466	219	19	bet	bet	VERB
ftr-466	219	20	on	on	ADP
ftr-466	219	21	the	the	DET
ftr-466	219	22	future	future	ADJ
ftr-466	219	23	values	value	NOUN
ftr-466	219	24	of	of	ADP
ftr-466	219	25	various	various	ADJ
ftr-466	219	26	assets	asset	NOUN
ftr-466	219	27	.	.	PUNCT
ftr-466	220	1	[	[	X
ftr-466	220	2	vol	vol	NOUN
ftr-466	220	3	3:8	3:8	NUM
ftr-466	220	4	economically	economically	ADV
ftr-466	220	5	equivalent	equivalent	ADJ
ftr-466	220	6	financial	financial	ADJ
ftr-466	220	7	lnstniments	lnstniment	NOUN
ftr-466	220	8	2	2	NUM
ftr-466	220	9	.	.	PUNCT
ftr-466	221	1	pricing	pricing	NOUN
ftr-466	221	2	of	of	ADP
ftr-466	221	3	forward	forward	NOUN
ftr-466	221	4	contracts.-the	contracts.-the	DET
ftr-466	221	5	forward	forward	ADJ
ftr-466	221	6	price	price	NOUN
ftr-466	221	7	is	be	AUX
ftr-466	221	8	generally	generally	ADV
ftr-466	221	9	determined	determine	VERB
ftr-466	221	10	under	under	ADP
ftr-466	221	11	a	a	DET
ftr-466	221	12	"	"	PUNCT
ftr-466	221	13	cash	cash	NOUN
ftr-466	221	14	and	and	CCONJ
ftr-466	221	15	carry	carry	VERB
ftr-466	221	16	"	"	PUNCT
ftr-466	221	17	model	model	NOUN
ftr-466	221	18	.	.	PUNCT
ftr-466	222	1	the	the	DET
ftr-466	222	2	parties	party	NOUN
ftr-466	222	3	add	add	VERB
ftr-466	222	4	to	to	ADP
ftr-466	222	5	the	the	DET
ftr-466	222	6	current	current	ADJ
ftr-466	222	7	spot	spot	NOUN
ftr-466	222	8	price	price	NOUN
ftr-466	222	9	of	of	ADP
ftr-466	222	10	the	the	DET
ftr-466	222	11	underlying	underlie	VERB
ftr-466	222	12	property	property	NOUN
ftr-466	222	13	:	:	PUNCT
ftr-466	222	14	(	(	PUNCT
ftr-466	222	15	1	1	X
ftr-466	222	16	)	)	PUNCT
ftr-466	222	17	the	the	DET
ftr-466	222	18	costs	cost	NOUN
ftr-466	222	19	that	that	PRON
ftr-466	222	20	the	the	DET
ftr-466	222	21	seller	seller	NOUN
ftr-466	222	22	will	will	AUX
ftr-466	222	23	incur	incur	VERB
ftr-466	222	24	in	in	ADP
ftr-466	222	25	holding	hold	VERB
ftr-466	222	26	the	the	DET
ftr-466	222	27	underlying	underlie	VERB
ftr-466	222	28	property	property	NOUN
ftr-466	222	29	until	until	ADP
ftr-466	222	30	the	the	DET
ftr-466	222	31	date	date	NOUN
ftr-466	222	32	of	of	ADP
ftr-466	222	33	delivery	delivery	NOUN
ftr-466	222	34	(	(	PUNCT
ftr-466	222	35	i.e.	i.e.	X
ftr-466	222	36	,	,	PUNCT
ftr-466	222	37	insurance	insurance	NOUN
ftr-466	222	38	,	,	PUNCT
ftr-466	222	39	storage	storage	NOUN
ftr-466	222	40	,	,	PUNCT
ftr-466	222	41	and	and	CCONJ
ftr-466	222	42	interest	interest	NOUN
ftr-466	222	43	)	)	PUNCT
ftr-466	222	44	,	,	PUNCT
ftr-466	222	45	and	and	CCONJ
ftr-466	222	46	(	(	PUNCT
ftr-466	222	47	2	2	X
ftr-466	222	48	)	)	PUNCT
ftr-466	222	49	any	any	DET
ftr-466	222	50	anticipated	anticipate	VERB
ftr-466	222	51	movement	movement	NOUN
ftr-466	222	52	in	in	ADP
ftr-466	222	53	the	the	DET
ftr-466	222	54	spot	spot	NOUN
ftr-466	222	55	price	price	NOUN
ftr-466	222	56	of	of	ADP
ftr-466	222	57	the	the	DET
ftr-466	222	58	underlying	underlie	VERB
ftr-466	222	59	property	property	NOUN
ftr-466	222	60	.	.	PUNCT
ftr-466	223	1	the	the	DET
ftr-466	223	2	purchaser	purchaser	NOUN
ftr-466	223	3	of	of	ADP
ftr-466	223	4	a	a	DET
ftr-466	223	5	forward	forward	ADJ
ftr-466	223	6	contract	contract	NOUN
ftr-466	223	7	typically	typically	ADV
ftr-466	223	8	has	have	VERB
ftr-466	223	9	the	the	DET
ftr-466	223	10	right	right	NOUN
ftr-466	223	11	to	to	PART
ftr-466	223	12	extinguish	extinguish	VERB
ftr-466	223	13	her	her	PRON
ftr-466	223	14	obligation	obligation	NOUN
ftr-466	223	15	to	to	PART
ftr-466	223	16	pay	pay	VERB
ftr-466	223	17	the	the	DET
ftr-466	223	18	forward	forward	ADJ
ftr-466	223	19	price	price	NOUN
ftr-466	223	20	on	on	ADP
ftr-466	223	21	the	the	DET
ftr-466	223	22	forward	forward	ADJ
ftr-466	223	23	date	date	NOUN
ftr-466	223	24	by	by	ADP
ftr-466	223	25	making	make	VERB
ftr-466	223	26	a	a	DET
ftr-466	223	27	lump	lump	NOUN
ftr-466	223	28	sum	sum	NOUN
ftr-466	223	29	payment	payment	NOUN
ftr-466	223	30	of	of	ADP
ftr-466	223	31	a	a	DET
ftr-466	223	32	lesser	less	ADJ
ftr-466	223	33	amount	amount	NOUN
ftr-466	223	34	of	of	ADP
ftr-466	223	35	money	money	NOUN
ftr-466	223	36	on	on	ADP
ftr-466	223	37	the	the	DET
ftr-466	223	38	date	date	NOUN
ftr-466	223	39	the	the	DET
ftr-466	223	40	forward	forward	ADJ
ftr-466	223	41	contract	contract	NOUN
ftr-466	223	42	is	be	AUX
ftr-466	223	43	executed	execute	VERB
ftr-466	223	44	.	.	PUNCT
ftr-466	224	1	that	that	DET
ftr-466	224	2	arrangement	arrangement	NOUN
ftr-466	224	3	will	will	AUX
ftr-466	224	4	be	be	AUX
ftr-466	224	5	referred	refer	VERB
ftr-466	224	6	to	to	ADP
ftr-466	224	7	in	in	ADP
ftr-466	224	8	this	this	DET
ftr-466	224	9	article	article	NOUN
ftr-466	224	10	as	as	ADP
ftr-466	224	11	a	a	DET
ftr-466	224	12	"	"	PUNCT
ftr-466	224	13	prepaid	prepaid	ADJ
ftr-466	224	14	forward	forward	ADJ
ftr-466	224	15	contract	contract	NOUN
ftr-466	224	16	.	.	PUNCT
ftr-466	224	17	"	"	PUNCT
ftr-466	225	1	ignoring	ignore	VERB
ftr-466	225	2	foregone	foregone	NOUN
ftr-466	225	3	interest	interest	NOUN
ftr-466	225	4	on	on	ADP
ftr-466	225	5	alternative	alternative	ADJ
ftr-466	225	6	investments	investment	NOUN
ftr-466	225	7	,	,	PUNCT
ftr-466	225	8	the	the	DET
ftr-466	225	9	purchaser	purchaser	NOUN
ftr-466	225	10	of	of	ADP
ftr-466	225	11	a	a	DET
ftr-466	225	12	prepaid	prepay	VERB
ftr-466	225	13	forward	forward	ADJ
ftr-466	225	14	contract	contract	NOUN
ftr-466	225	15	will	will	AUX
ftr-466	225	16	pay	pay	VERB
ftr-466	225	17	less	less	ADJ
ftr-466	225	18	money	money	NOUN
ftr-466	225	19	out	out	ADP
ftr-466	225	20	-	-	PUNCT
ftr-466	225	21	of	of	ADP
ftr-466	225	22	-	-	PUNCT
ftr-466	225	23	pocket	pocket	NOUN
ftr-466	225	24	than	than	ADP
ftr-466	225	25	the	the	DET
ftr-466	225	26	pur25	pur25	NOUN
ftr-466	225	27	.	.	PUNCT
ftr-466	226	1	the	the	DET
ftr-466	226	2	underlying	underlying	ADJ
ftr-466	226	3	assumption	assumption	NOUN
ftr-466	226	4	of	of	ADP
ftr-466	226	5	the	the	DET
ftr-466	226	6	cash	cash	NOUN
ftr-466	226	7	and	and	CCONJ
ftr-466	226	8	carry	carry	VERB
ftr-466	226	9	pricing	pricing	NOUN
ftr-466	226	10	model	model	NOUN
ftr-466	226	11	is	be	AUX
ftr-466	226	12	that	that	SCONJ
ftr-466	226	13	,	,	PUNCT
ftr-466	226	14	if	if	SCONJ
ftr-466	226	15	an	an	DET
ftr-466	226	16	investor	investor	NOUN
ftr-466	226	17	wishes	wish	VERB
ftr-466	226	18	to	to	PART
ftr-466	226	19	purchase	purchase	VERB
ftr-466	226	20	the	the	DET
ftr-466	226	21	underlying	underlie	VERB
ftr-466	226	22	property	property	NOUN
ftr-466	226	23	at	at	ADP
ftr-466	226	24	some	some	DET
ftr-466	226	25	time	time	NOUN
ftr-466	226	26	in	in	ADP
ftr-466	226	27	the	the	DET
ftr-466	226	28	future	future	NOUN
ftr-466	226	29	,	,	PUNCT
ftr-466	226	30	she	she	PRON
ftr-466	226	31	has	have	VERB
ftr-466	226	32	two	two	NUM
ftr-466	226	33	choices	choice	NOUN
ftr-466	226	34	.	.	PUNCT
ftr-466	227	1	first	first	ADV
ftr-466	227	2	,	,	PUNCT
ftr-466	227	3	she	she	PRON
ftr-466	227	4	can	can	AUX
ftr-466	227	5	purchase	purchase	VERB
ftr-466	227	6	that	that	DET
ftr-466	227	7	property	property	NOUN
ftr-466	227	8	at	at	ADP
ftr-466	227	9	today	today	NOUN
ftr-466	227	10	's	's	PART
ftr-466	227	11	spot	spot	NOUN
ftr-466	227	12	price	price	NOUN
ftr-466	227	13	and	and	CCONJ
ftr-466	227	14	then	then	ADV
ftr-466	227	15	store	store	VERB
ftr-466	227	16	it	it	PRON
ftr-466	227	17	until	until	ADP
ftr-466	227	18	that	that	DET
ftr-466	227	19	time	time	NOUN
ftr-466	227	20	in	in	ADP
ftr-466	227	21	the	the	DET
ftr-466	227	22	future	future	NOUN
ftr-466	227	23	.	.	PUNCT
ftr-466	228	1	second	second	ADJ
ftr-466	228	2	,	,	PUNCT
ftr-466	228	3	she	she	PRON
ftr-466	228	4	can	can	AUX
ftr-466	228	5	wait	wait	VERB
ftr-466	228	6	until	until	SCONJ
ftr-466	228	7	that	that	DET
ftr-466	228	8	time	time	NOUN
ftr-466	228	9	arrives	arrive	VERB
ftr-466	228	10	and	and	CCONJ
ftr-466	228	11	purchase	purchase	VERB
ftr-466	228	12	the	the	DET
ftr-466	228	13	underlying	underlying	NOUN
ftr-466	228	14	for	for	ADP
ftr-466	228	15	the	the	DET
ftr-466	228	16	then	then	ADV
ftr-466	228	17	-	-	PUNCT
ftr-466	228	18	prevailing	prevail	VERB
ftr-466	228	19	spot	spot	NOUN
ftr-466	228	20	price	price	NOUN
ftr-466	228	21	of	of	ADP
ftr-466	228	22	the	the	DET
ftr-466	228	23	underlying	underlying	NOUN
ftr-466	228	24	.	.	PUNCT
ftr-466	229	1	the	the	DET
ftr-466	229	2	first	first	ADJ
ftr-466	229	3	alternative	alternative	NOUN
ftr-466	229	4	requires	require	VERB
ftr-466	229	5	that	that	SCONJ
ftr-466	229	6	investor	investor	NOUN
ftr-466	229	7	to	to	PART
ftr-466	229	8	incur	incur	VERB
ftr-466	229	9	the	the	DET
ftr-466	229	10	costs	cost	NOUN
ftr-466	229	11	of	of	ADP
ftr-466	229	12	storing	store	VERB
ftr-466	229	13	and	and	CCONJ
ftr-466	229	14	insuring	insure	VERB
ftr-466	229	15	the	the	DET
ftr-466	229	16	underlying	underlie	VERB
ftr-466	229	17	property	property	NOUN
ftr-466	229	18	.	.	PUNCT
ftr-466	230	1	the	the	DET
ftr-466	230	2	second	second	ADJ
ftr-466	230	3	alternative	alternative	ADJ
ftr-466	230	4	subjects	subject	NOUN
ftr-466	230	5	the	the	DET
ftr-466	230	6	investor	investor	NOUN
ftr-466	230	7	to	to	PART
ftr-466	230	8	changes	change	NOUN
ftr-466	230	9	in	in	ADP
ftr-466	230	10	the	the	DET
ftr-466	230	11	spot	spot	NOUN
ftr-466	230	12	price	price	NOUN
ftr-466	230	13	of	of	ADP
ftr-466	230	14	the	the	DET
ftr-466	230	15	underlying	underlie	VERB
ftr-466	230	16	property	property	NOUN
ftr-466	230	17	.	.	PUNCT
ftr-466	231	1	the	the	DET
ftr-466	231	2	interest	interest	NOUN
ftr-466	231	3	component	component	NOUN
ftr-466	231	4	of	of	ADP
ftr-466	231	5	the	the	DET
ftr-466	231	6	price	price	NOUN
ftr-466	231	7	term	term	NOUN
ftr-466	231	8	indicates	indicate	VERB
ftr-466	231	9	that	that	SCONJ
ftr-466	231	10	,	,	PUNCT
ftr-466	231	11	in	in	ADP
ftr-466	231	12	a	a	DET
ftr-466	231	13	sense	sense	NOUN
ftr-466	231	14	,	,	PUNCT
ftr-466	231	15	the	the	DET
ftr-466	231	16	purchaser	purchaser	NOUN
ftr-466	231	17	of	of	ADP
ftr-466	231	18	a	a	DET
ftr-466	231	19	forward	forward	ADJ
ftr-466	231	20	contract	contract	NOUN
ftr-466	231	21	receives	receive	VERB
ftr-466	231	22	valuable	valuable	ADJ
ftr-466	231	23	property	property	NOUN
ftr-466	231	24	(	(	PUNCT
ftr-466	231	25	viz	viz	PROPN
ftr-466	231	26	.	.	PROPN
ftr-466	231	27	,	,	PUNCT
ftr-466	231	28	a	a	DET
ftr-466	231	29	forward	forward	ADJ
ftr-466	231	30	contract	contract	NOUN
ftr-466	231	31	)	)	PUNCT
ftr-466	231	32	for	for	ADP
ftr-466	231	33	which	which	PRON
ftr-466	231	34	she	she	PRON
ftr-466	231	35	did	do	AUX
ftr-466	231	36	not	not	PART
ftr-466	231	37	pay	pay	VERB
ftr-466	231	38	money	money	NOUN
ftr-466	231	39	.	.	PUNCT
ftr-466	232	1	that	that	PRON
ftr-466	232	2	is	be	AUX
ftr-466	232	3	,	,	PUNCT
ftr-466	232	4	that	that	DET
ftr-466	232	5	purchaser	purchaser	NOUN
ftr-466	232	6	received	receive	VERB
ftr-466	232	7	that	that	DET
ftr-466	232	8	contract	contract	NOUN
ftr-466	232	9	on	on	ADP
ftr-466	232	10	credit	credit	NOUN
ftr-466	232	11	from	from	ADP
ftr-466	232	12	the	the	DET
ftr-466	232	13	seller	seller	NOUN
ftr-466	232	14	of	of	ADP
ftr-466	232	15	the	the	DET
ftr-466	232	16	contract	contract	NOUN
ftr-466	232	17	,	,	PUNCT
ftr-466	232	18	and	and	CCONJ
ftr-466	232	19	must	must	AUX
ftr-466	232	20	accordingly	accordingly	ADV
ftr-466	232	21	pay	pay	VERB
ftr-466	232	22	interest	interest	NOUN
ftr-466	232	23	on	on	ADP
ftr-466	232	24	that	that	DET
ftr-466	232	25	loan	loan	NOUN
ftr-466	232	26	.	.	PUNCT
ftr-466	233	1	see	see	VERB
ftr-466	233	2	gregory	gregory	PROPN
ftr-466	233	3	may	may	AUX
ftr-466	233	4	,	,	PUNCT
ftr-466	233	5	flying	fly	VERB
ftr-466	233	6	on	on	ADP
ftr-466	233	7	instruments	instrument	NOUN
ftr-466	233	8	:	:	PUNCT
ftr-466	233	9	synthetic	synthetic	ADJ
ftr-466	233	10	investments	investment	NOUN
ftr-466	233	11	and	and	CCONJ
ftr-466	233	12	withholding	withholding	NOUN
ftr-466	233	13	tax	tax	NOUN
ftr-466	233	14	avoidance	avoidance	NOUN
ftr-466	233	15	,	,	PUNCT
ftr-466	233	16	73	73	NUM
ftr-466	233	17	tax	tax	NOUN
ftr-466	233	18	notes	note	NOUN
ftr-466	233	19	1225	1225	NUM
ftr-466	233	20	,	,	PUNCT
ftr-466	233	21	1226	1226	NUM
ftr-466	233	22	(	(	PUNCT
ftr-466	233	23	dec	dec	PROPN
ftr-466	233	24	.	.	PROPN
ftr-466	233	25	9	9	NUM
ftr-466	233	26	,	,	PUNCT
ftr-466	233	27	1996	1996	NUM
ftr-466	233	28	)	)	PUNCT
ftr-466	233	29	(	(	PUNCT
ftr-466	233	30	"	"	PUNCT
ftr-466	233	31	the	the	DET
ftr-466	233	32	buyer	buyer	NOUN
ftr-466	233	33	under	under	ADP
ftr-466	233	34	a	a	DET
ftr-466	233	35	forward	forward	ADJ
ftr-466	233	36	contract	contract	NOUN
ftr-466	233	37	has	have	VERB
ftr-466	233	38	the	the	DET
ftr-466	233	39	right	right	NOUN
ftr-466	233	40	to	to	PART
ftr-466	233	41	receive	receive	VERB
ftr-466	233	42	property	property	NOUN
ftr-466	233	43	and	and	CCONJ
ftr-466	233	44	the	the	DET
ftr-466	233	45	obligation	obligation	NOUN
ftr-466	233	46	to	to	PART
ftr-466	233	47	pay	pay	VERB
ftr-466	233	48	the	the	DET
ftr-466	233	49	purchase	purchase	NOUN
ftr-466	233	50	price	price	NOUN
ftr-466	233	51	.	.	PUNCT
ftr-466	234	1	betwecn	betwecn	VERB
ftr-466	234	2	the	the	DET
ftr-466	234	3	contract	contract	NOUN
ftr-466	234	4	date	date	NOUN
ftr-466	234	5	and	and	CCONJ
ftr-466	234	6	the	the	DET
ftr-466	234	7	forward	forward	ADJ
ftr-466	234	8	date	date	NOUN
ftr-466	234	9	,	,	PUNCT
ftr-466	234	10	the	the	DET
ftr-466	234	11	buyer	buyer	NOUN
ftr-466	234	12	has	have	VERB
ftr-466	234	13	the	the	DET
ftr-466	234	14	use	use	NOUN
ftr-466	234	15	of	of	ADP
ftr-466	234	16	his	his	PRON
ftr-466	234	17	money	money	NOUN
ftr-466	234	18	,	,	PUNCT
ftr-466	234	19	and	and	CCONJ
ftr-466	234	20	the	the	DET
ftr-466	234	21	seller	seller	NOUN
ftr-466	234	22	receives	receive	VERB
ftr-466	234	23	[	[	X
ftr-466	234	24	income	income	NOUN
ftr-466	234	25	]	]	PUNCT
ftr-466	234	26	...	...	PUNCT
ftr-466	234	27	from	from	ADP
ftr-466	234	28	the	the	DET
ftr-466	234	29	property	property	NOUN
ftr-466	234	30	.	.	PUNCT
ftr-466	235	1	the	the	DET
ftr-466	235	2	forward	forward	ADJ
ftr-466	235	3	price	price	NOUN
ftr-466	235	4	reflects	reflect	VERB
ftr-466	235	5	those	those	DET
ftr-466	235	6	facts	fact	NOUN
ftr-466	235	7	.	.	PUNCT
ftr-466	236	1	in	in	ADP
ftr-466	236	2	theory	theory	NOUN
ftr-466	236	3	,	,	PUNCT
ftr-466	236	4	it	it	PRON
ftr-466	236	5	should	should	AUX
ftr-466	236	6	be	be	AUX
ftr-466	236	7	the	the	DET
ftr-466	236	8	current	current	ADJ
ftr-466	236	9	fair	fair	ADJ
ftr-466	236	10	market	market	NOUN
ftr-466	236	11	value	value	NOUN
ftr-466	236	12	of	of	ADP
ftr-466	236	13	the	the	DET
ftr-466	236	14	property	property	NOUN
ftr-466	236	15	plus	plus	CCONJ
ftr-466	236	16	interest	interest	NOUN
ftr-466	236	17	on	on	ADP
ftr-466	236	18	the	the	DET
ftr-466	236	19	implicit	implicit	ADJ
ftr-466	236	20	loan	loan	NOUN
ftr-466	236	21	that	that	PRON
ftr-466	236	22	the	the	DET
ftr-466	236	23	seller	seller	NOUN
ftr-466	236	24	extends	extend	VERB
ftr-466	236	25	to	to	ADP
ftr-466	236	26	the	the	DET
ftr-466	236	27	buyer	buyer	NOUN
ftr-466	236	28	and	and	CCONJ
ftr-466	236	29	minus	minus	ADP
ftr-466	236	30	the	the	DET
ftr-466	236	31	[	[	ADJ
ftr-466	236	32	income	income	NOUN
ftr-466	236	33	from	from	ADP
ftr-466	236	34	the	the	DET
ftr-466	236	35	property	property	NOUN
ftr-466	236	36	]	]	PUNCT
ftr-466	236	37	...	...	PUNCT
ftr-466	236	38	that	that	SCONJ
ftr-466	236	39	the	the	DET
ftr-466	236	40	buyer	buyer	NOUN
ftr-466	236	41	concedes	concede	VERB
ftr-466	236	42	to	to	ADP
ftr-466	236	43	the	the	DET
ftr-466	236	44	seller	seller	NOUN
ftr-466	236	45	.	.	PUNCT
ftr-466	236	46	"	"	PUNCT
ftr-466	236	47	)	)	PUNCT
ftr-466	237	1	(	(	PUNCT
ftr-466	237	2	emphasis	emphasis	NOUN
ftr-466	237	3	added	add	VERB
ftr-466	237	4	)	)	PUNCT
ftr-466	237	5	.	.	PUNCT
ftr-466	238	1	the	the	DET
ftr-466	238	2	existence	existence	NOUN
ftr-466	238	3	of	of	ADP
ftr-466	238	4	the	the	DET
ftr-466	238	5	implicit	implicit	ADJ
ftr-466	238	6	loan	loan	NOUN
ftr-466	238	7	is	be	AUX
ftr-466	238	8	confirmed	confirm	VERB
ftr-466	238	9	by	by	ADP
ftr-466	238	10	the	the	DET
ftr-466	238	11	fact	fact	NOUN
ftr-466	238	12	that	that	SCONJ
ftr-466	238	13	the	the	DET
ftr-466	238	14	purchaser	purchaser	NOUN
ftr-466	238	15	of	of	ADP
ftr-466	238	16	a	a	DET
ftr-466	238	17	forward	forward	ADJ
ftr-466	238	18	contract	contract	NOUN
ftr-466	238	19	receives	receive	VERB
ftr-466	238	20	a	a	DET
ftr-466	238	21	basis	basis	NOUN
ftr-466	238	22	in	in	ADP
ftr-466	238	23	that	that	DET
ftr-466	238	24	contract	contract	NOUN
ftr-466	238	25	.	.	PUNCT
ftr-466	239	1	section	section	NOUN
ftr-466	239	2	1012	1012	NUM
ftr-466	239	3	provides	provide	VERB
ftr-466	239	4	that	that	SCONJ
ftr-466	239	5	the	the	DET
ftr-466	239	6	basis	basis	NOUN
ftr-466	239	7	of	of	ADP
ftr-466	239	8	property	property	NOUN
ftr-466	239	9	is	be	AUX
ftr-466	239	10	its	its	PRON
ftr-466	239	11	cost	cost	NOUN
ftr-466	239	12	.	.	PUNCT
ftr-466	240	1	the	the	DET
ftr-466	240	2	cost	cost	NOUN
ftr-466	240	3	of	of	ADP
ftr-466	240	4	property	property	NOUN
ftr-466	240	5	includes	include	VERB
ftr-466	240	6	funds	fund	NOUN
ftr-466	240	7	expended	expend	VERB
ftr-466	240	8	for	for	ADP
ftr-466	240	9	the	the	DET
ftr-466	240	10	purchase	purchase	NOUN
ftr-466	240	11	of	of	ADP
ftr-466	240	12	property	property	NOUN
ftr-466	240	13	,	,	PUNCT
ftr-466	240	14	regardless	regardless	ADV
ftr-466	240	15	of	of	ADP
ftr-466	240	16	the	the	DET
ftr-466	240	17	source	source	NOUN
ftr-466	240	18	of	of	ADP
ftr-466	240	19	these	these	DET
ftr-466	240	20	funds	fund	NOUN
ftr-466	240	21	,	,	PUNCT
ftr-466	240	22	even	even	ADV
ftr-466	240	23	funds	fund	NOUN
ftr-466	240	24	borrowed	borrow	VERB
ftr-466	240	25	from	from	ADP
ftr-466	240	26	the	the	DET
ftr-466	240	27	seller	seller	NOUN
ftr-466	240	28	of	of	ADP
ftr-466	240	29	the	the	DET
ftr-466	240	30	property	property	NOUN
ftr-466	240	31	by	by	ADP
ftr-466	240	32	way	way	NOUN
ftr-466	240	33	of	of	ADP
ftr-466	240	34	a	a	DET
ftr-466	240	35	purchase	purchase	NOUN
ftr-466	240	36	on	on	ADP
ftr-466	240	37	credit	credit	NOUN
ftr-466	240	38	.	.	PUNCT
ftr-466	241	1	see	see	VERB
ftr-466	241	2	,	,	PUNCT
ftr-466	241	3	e.g.	e.g.	ADV
ftr-466	241	4	,	,	PUNCT
ftr-466	241	5	mayerson	mayerson	PROPN
ftr-466	241	6	v.	v.	PROPN
ftr-466	241	7	commissioner	commissioner	PROPN
ftr-466	241	8	,	,	PUNCT
ftr-466	241	9	47	47	NUM
ftr-466	241	10	t.c	t.c	PROPN
ftr-466	241	11	.	.	PROPN
ftr-466	241	12	340	340	NUM
ftr-466	241	13	,	,	PUNCT
ftr-466	241	14	349	349	NUM
ftr-466	241	15	(	(	PUNCT
ftr-466	241	16	1966	1966	NUM
ftr-466	241	17	)	)	PUNCT
ftr-466	241	18	(	(	PUNCT
ftr-466	241	19	"	"	PUNCT
ftr-466	241	20	lt	lt	NOUN
ftr-466	241	21	is	be	AUX
ftr-466	241	22	well	well	ADV
ftr-466	241	23	accepted	accept	VERB
ftr-466	241	24	that	that	SCONJ
ftr-466	241	25	a	a	DET
ftr-466	241	26	purchase	purchase	NOUN
ftr-466	241	27	-	-	PUNCT
ftr-466	241	28	money	money	NOUN
ftr-466	241	29	debt	debt	NOUN
ftr-466	241	30	obligation	obligation	NOUN
ftr-466	241	31	for	for	ADP
ftr-466	241	32	part	part	NOUN
ftr-466	241	33	of	of	ADP
ftr-466	241	34	the	the	DET
ftr-466	241	35	price	price	NOUN
ftr-466	241	36	will	will	AUX
ftr-466	241	37	be	be	AUX
ftr-466	241	38	included	include	VERB
ftr-466	241	39	in	in	ADP
ftr-466	241	40	basis	basis	NOUN
ftr-466	241	41	.	.	PUNCT
ftr-466	242	1	this	this	PRON
ftr-466	242	2	is	be	AUX
ftr-466	242	3	necessary	necessary	ADJ
ftr-466	242	4	in	in	ADP
ftr-466	242	5	order	order	NOUN
ftr-466	242	6	to	to	PART
ftr-466	242	7	equate	equate	VERB
ftr-466	242	8	a	a	DET
ftr-466	242	9	purchase	purchase	NOUN
ftr-466	242	10	-	-	PUNCT
ftr-466	242	11	money	money	NOUN
ftr-466	242	12	mortgage	mortgage	NOUN
ftr-466	242	13	situation	situation	NOUN
ftr-466	242	14	with	with	ADP
ftr-466	242	15	the	the	DET
ftr-466	242	16	situation	situation	NOUN
ftr-466	242	17	in	in	ADP
ftr-466	242	18	which	which	PRON
ftr-466	242	19	the	the	DET
ftr-466	242	20	buyer	buyer	NOUN
ftr-466	242	21	borrows	borrow	VERB
ftr-466	242	22	the	the	DET
ftr-466	242	23	full	full	ADJ
ftr-466	242	24	amount	amount	NOUN
ftr-466	242	25	of	of	ADP
ftr-466	242	26	the	the	DET
ftr-466	242	27	purchase	purchase	NOUN
ftr-466	242	28	price	price	NOUN
ftr-466	242	29	from	from	ADP
ftr-466	242	30	a	a	DET
ftr-466	242	31	third	third	ADJ
ftr-466	242	32	party	party	NOUN
ftr-466	242	33	and	and	CCONJ
ftr-466	242	34	pays	pay	VERB
ftr-466	242	35	the	the	DET
ftr-466	242	36	seller	seller	NOUN
ftr-466	242	37	in	in	ADP
ftr-466	242	38	cash	cash	NOUN
ftr-466	242	39	.	.	PUNCT
ftr-466	243	1	"	"	PUNCT
ftr-466	243	2	)	)	PUNCT
ftr-466	243	3	.	.	PUNCT
ftr-466	244	1	a	a	DET
ftr-466	244	2	purchaser	purchaser	NOUN
ftr-466	244	3	of	of	ADP
ftr-466	244	4	a	a	DET
ftr-466	244	5	nonprepaid	nonprepaid	ADJ
ftr-466	244	6	forward	forward	ADJ
ftr-466	244	7	contract	contract	NOUN
ftr-466	244	8	does	do	AUX
ftr-466	244	9	not	not	PART
ftr-466	244	10	advance	advance	VERB
ftr-466	244	11	money	money	NOUN
ftr-466	244	12	in	in	ADP
ftr-466	244	13	exchange	exchange	NOUN
ftr-466	244	14	for	for	ADP
ftr-466	244	15	the	the	DET
ftr-466	244	16	contract	contract	NOUN
ftr-466	244	17	.	.	PUNCT
ftr-466	245	1	thus	thus	ADV
ftr-466	245	2	,	,	PUNCT
ftr-466	245	3	if	if	SCONJ
ftr-466	245	4	one	one	PRON
ftr-466	245	5	is	be	AUX
ftr-466	245	6	to	to	PART
ftr-466	245	7	treat	treat	VERB
ftr-466	245	8	that	that	DET
ftr-466	245	9	purchaser	purchaser	NOUN
ftr-466	245	10	as	as	ADP
ftr-466	245	11	having	have	VERB
ftr-466	245	12	anything	anything	PRON
ftr-466	245	13	other	other	ADJ
ftr-466	245	14	than	than	ADP
ftr-466	245	15	a	a	DET
ftr-466	245	16	zerobasis	zerobasis	NOUN
ftr-466	245	17	in	in	ADP
ftr-466	245	18	that	that	DET
ftr-466	245	19	contract	contract	NOUN
ftr-466	245	20	,	,	PUNCT
ftr-466	245	21	one	one	PRON
ftr-466	245	22	must	must	AUX
ftr-466	245	23	also	also	ADV
ftr-466	245	24	acknowledge	acknowledge	VERB
ftr-466	245	25	the	the	DET
ftr-466	245	26	existence	existence	NOUN
ftr-466	245	27	of	of	ADP
ftr-466	245	28	a	a	DET
ftr-466	245	29	loan	loan	NOUN
ftr-466	245	30	from	from	ADP
ftr-466	245	31	the	the	DET
ftr-466	245	32	seller	seller	NOUN
ftr-466	245	33	of	of	ADP
ftr-466	245	34	the	the	DET
ftr-466	245	35	contract	contract	NOUN
ftr-466	245	36	to	to	ADP
ftr-466	245	37	that	that	DET
ftr-466	245	38	purchaser	purchaser	NOUN
ftr-466	245	39	.	.	PUNCT
ftr-466	246	1	another	another	DET
ftr-466	246	2	way	way	NOUN
ftr-466	246	3	to	to	PART
ftr-466	246	4	think	think	VERB
ftr-466	246	5	about	about	ADP
ftr-466	246	6	the	the	DET
ftr-466	246	7	interest	interest	NOUN
ftr-466	246	8	component	component	NOUN
ftr-466	246	9	is	be	AUX
ftr-466	246	10	to	to	PART
ftr-466	246	11	view	view	VERB
ftr-466	246	12	the	the	DET
ftr-466	246	13	seller	seller	NOUN
ftr-466	246	14	of	of	ADP
ftr-466	246	15	the	the	DET
ftr-466	246	16	forward	forward	ADJ
ftr-466	246	17	contract	contract	NOUN
ftr-466	246	18	as	as	ADP
ftr-466	246	19	having	have	VERB
ftr-466	246	20	incurred	incur	VERB
ftr-466	246	21	interest	interest	NOUN
ftr-466	246	22	expense	expense	NOUN
ftr-466	246	23	in	in	ADP
ftr-466	246	24	order	order	NOUN
ftr-466	246	25	to	to	PART
ftr-466	246	26	hold	hold	VERB
ftr-466	246	27	the	the	DET
ftr-466	246	28	underlying	underlie	VERB
ftr-466	246	29	property	property	NOUN
ftr-466	246	30	until	until	ADP
ftr-466	246	31	the	the	DET
ftr-466	246	32	forward	forward	ADJ
ftr-466	246	33	date	date	NOUN
ftr-466	246	34	.	.	PUNCT
ftr-466	247	1	19971	19971	NUM
ftr-466	247	2	florida	florida	PROPN
ftr-466	247	3	tax	tax	PROPN
ftr-466	247	4	review	review	NOUN
ftr-466	247	5	chaser	chaser	NOUN
ftr-466	247	6	of	of	ADP
ftr-466	247	7	a	a	DET
ftr-466	247	8	nonprepaid	nonprepaid	ADJ
ftr-466	247	9	forward	forward	ADJ
ftr-466	247	10	contract	contract	NOUN
ftr-466	247	11	.	.	PUNCT
ftr-466	248	1	for	for	ADP
ftr-466	248	2	example	example	NOUN
ftr-466	248	3	,	,	PUNCT
ftr-466	248	4	if	if	SCONJ
ftr-466	248	5	the	the	DET
ftr-466	248	6	forward	forward	ADJ
ftr-466	248	7	price	price	NOUN
ftr-466	248	8	in	in	ADP
ftr-466	248	9	a	a	DET
ftr-466	248	10	two	two	NUM
ftr-466	248	11	-	-	PUNCT
ftr-466	248	12	year	year	NOUN
ftr-466	248	13	forward	forward	ADJ
ftr-466	248	14	contract	contract	NOUN
ftr-466	248	15	on	on	ADP
ftr-466	248	16	a	a	DET
ftr-466	248	17	barrel	barrel	NOUN
ftr-466	248	18	of	of	ADP
ftr-466	248	19	oil	oil	NOUN
ftr-466	248	20	is	be	AUX
ftr-466	248	21	$	$	SYM
ftr-466	248	22	20	20	NUM
ftr-466	248	23	,	,	PUNCT
ftr-466	248	24	a	a	DET
ftr-466	248	25	purchaser	purchaser	NOUN
ftr-466	248	26	may	may	AUX
ftr-466	248	27	be	be	AUX
ftr-466	248	28	able	able	ADJ
ftr-466	248	29	to	to	PART
ftr-466	248	30	purchase	purchase	VERB
ftr-466	248	31	that	that	DET
ftr-466	248	32	contract	contract	NOUN
ftr-466	248	33	with	with	ADP
ftr-466	248	34	an	an	DET
ftr-466	248	35	immediate	immediate	ADJ
ftr-466	248	36	payment	payment	NOUN
ftr-466	248	37	of	of	ADP
ftr-466	248	38	$	$	SYM
ftr-466	248	39	18	18	NUM
ftr-466	248	40	.	.	PUNCT
ftr-466	249	1	that	that	PRON
ftr-466	249	2	is	is	ADV
ftr-466	249	3	,	,	PUNCT
ftr-466	249	4	the	the	DET
ftr-466	249	5	purchaser	purchaser	NOUN
ftr-466	249	6	can	can	AUX
ftr-466	249	7	either	either	CCONJ
ftr-466	249	8	(	(	PUNCT
ftr-466	249	9	1	1	X
ftr-466	249	10	)	)	PUNCT
ftr-466	249	11	pay	pay	VERB
ftr-466	249	12	$	$	SYM
ftr-466	249	13	18	18	NUM
ftr-466	249	14	today	today	NOUN
ftr-466	249	15	and	and	CCONJ
ftr-466	249	16	receive	receive	VERB
ftr-466	249	17	one	one	NUM
ftr-466	249	18	barrel	barrel	NOUN
ftr-466	249	19	of	of	ADP
ftr-466	249	20	oil	oil	NOUN
ftr-466	249	21	in	in	ADP
ftr-466	249	22	two	two	NUM
ftr-466	249	23	years	year	NOUN
ftr-466	249	24	,	,	PUNCT
ftr-466	249	25	or	or	CCONJ
ftr-466	249	26	(	(	PUNCT
ftr-466	249	27	2	2	X
ftr-466	249	28	)	)	PUNCT
ftr-466	249	29	pay	pay	VERB
ftr-466	249	30	$	$	SYM
ftr-466	249	31	20	20	NUM
ftr-466	249	32	two	two	NUM
ftr-466	249	33	years	year	NOUN
ftr-466	249	34	from	from	ADP
ftr-466	249	35	now	now	ADV
ftr-466	249	36	and	and	CCONJ
ftr-466	249	37	then	then	ADV
ftr-466	249	38	receive	receive	VERB
ftr-466	249	39	one	one	NUM
ftr-466	249	40	barrel	barrel	NOUN
ftr-466	249	41	of	of	ADP
ftr-466	249	42	oil	oil	NOUN
ftr-466	249	43	.	.	PUNCT
ftr-466	250	1	put	put	VERB
ftr-466	250	2	in	in	ADP
ftr-466	250	3	these	these	DET
ftr-466	250	4	terms	term	NOUN
ftr-466	250	5	,	,	PUNCT
ftr-466	250	6	a	a	DET
ftr-466	250	7	prepaid	prepay	VERB
ftr-466	250	8	forward	forward	ADJ
ftr-466	250	9	contract	contract	NOUN
ftr-466	250	10	looks	look	VERB
ftr-466	250	11	very	very	ADV
ftr-466	250	12	much	much	ADV
ftr-466	250	13	like	like	ADP
ftr-466	250	14	a	a	DET
ftr-466	250	15	loan	loan	NOUN
ftr-466	250	16	from	from	ADP
ftr-466	250	17	the	the	DET
ftr-466	250	18	purchaser	purchaser	NOUN
ftr-466	250	19	to	to	ADP
ftr-466	250	20	the	the	DET
ftr-466	250	21	seller	seller	NOUN
ftr-466	250	22	accompanied	accompany	VERB
ftr-466	250	23	by	by	ADP
ftr-466	250	24	a	a	DET
ftr-466	250	25	nonprepaid	nonprepaid	ADJ
ftr-466	250	26	forward	forward	ADJ
ftr-466	250	27	contract	contract	NOUN
ftr-466	250	28	between	between	ADP
ftr-466	250	29	the	the	DET
ftr-466	250	30	purchaser	purchaser	NOUN
ftr-466	250	31	and	and	CCONJ
ftr-466	250	32	the	the	DET
ftr-466	250	33	seller.26	seller.26	NOUN
ftr-466	250	34	that	that	PRON
ftr-466	250	35	is	be	AUX
ftr-466	250	36	because	because	SCONJ
ftr-466	250	37	the	the	DET
ftr-466	250	38	purchaser	purchaser	NOUN
ftr-466	250	39	of	of	ADP
ftr-466	250	40	the	the	DET
ftr-466	250	41	prepaid	prepay	VERB
ftr-466	250	42	forward	forward	ADJ
ftr-466	250	43	contract	contract	NOUN
ftr-466	250	44	in	in	ADP
ftr-466	250	45	the	the	DET
ftr-466	250	46	above	above	ADJ
ftr-466	250	47	example	example	NOUN
ftr-466	250	48	incurs	incur	VERB
ftr-466	250	49	an	an	DET
ftr-466	250	50	obligation	obligation	NOUN
ftr-466	250	51	to	to	PART
ftr-466	250	52	make	make	VERB
ftr-466	250	53	a	a	DET
ftr-466	250	54	$	$	SYM
ftr-466	250	55	20	20	NUM
ftr-466	250	56	payment	payment	NOUN
ftr-466	250	57	on	on	ADP
ftr-466	250	58	the	the	DET
ftr-466	250	59	forward	forward	ADJ
ftr-466	250	60	date	date	NOUN
ftr-466	250	61	and	and	CCONJ
ftr-466	250	62	makes	make	VERB
ftr-466	250	63	preparations	preparation	NOUN
ftr-466	250	64	to	to	PART
ftr-466	250	65	satisfy	satisfy	VERB
ftr-466	250	66	that	that	DET
ftr-466	250	67	obligation	obligation	NOUN
ftr-466	250	68	by	by	ADP
ftr-466	250	69	depositing	deposit	VERB
ftr-466	250	70	a	a	DET
ftr-466	250	71	lesser	less	ADJ
ftr-466	250	72	sum	sum	NOUN
ftr-466	250	73	of	of	ADP
ftr-466	250	74	money	money	NOUN
ftr-466	250	75	with	with	ADP
ftr-466	250	76	the	the	DET
ftr-466	250	77	seller	seller	NOUN
ftr-466	250	78	.	.	PUNCT
ftr-466	251	1	that	that	DET
ftr-466	251	2	conclusion	conclusion	NOUN
ftr-466	251	3	is	be	AUX
ftr-466	251	4	supported	support	VERB
ftr-466	251	5	by	by	ADP
ftr-466	251	6	the	the	DET
ftr-466	251	7	fact	fact	NOUN
ftr-466	251	8	that	that	SCONJ
ftr-466	251	9	the	the	DET
ftr-466	251	10	forward	forward	ADJ
ftr-466	251	11	price	price	NOUN
ftr-466	251	12	is	be	AUX
ftr-466	251	13	determined	determine	VERB
ftr-466	251	14	by	by	ADP
ftr-466	251	15	reference	reference	NOUN
ftr-466	251	16	to	to	ADP
ftr-466	251	17	the	the	DET
ftr-466	251	18	spot	spot	NOUN
ftr-466	251	19	price	price	NOUN
ftr-466	251	20	and	and	CCONJ
ftr-466	251	21	carrying	carry	VERB
ftr-466	251	22	costs	cost	NOUN
ftr-466	251	23	of	of	ADP
ftr-466	251	24	the	the	DET
ftr-466	251	25	underlying	underlie	VERB
ftr-466	251	26	property	property	NOUN
ftr-466	251	27	,	,	PUNCT
ftr-466	251	28	neither	neither	PRON
ftr-466	251	29	of	of	ADP
ftr-466	251	30	which	which	PRON
ftr-466	251	31	decrease	decrease	NOUN
ftr-466	251	32	as	as	ADP
ftr-466	251	33	the	the	DET
ftr-466	251	34	result	result	NOUN
ftr-466	251	35	of	of	ADP
ftr-466	251	36	a	a	DET
ftr-466	251	37	prepayment	prepayment	NOUN
ftr-466	251	38	.	.	PUNCT
ftr-466	252	1	thus	thus	ADV
ftr-466	252	2	,	,	PUNCT
ftr-466	252	3	any	any	DET
ftr-466	252	4	"	"	PUNCT
ftr-466	252	5	discount	discount	NOUN
ftr-466	252	6	"	"	PUNCT
ftr-466	252	7	that	that	SCONJ
ftr-466	252	8	the	the	DET
ftr-466	252	9	purchaser	purchaser	NOUN
ftr-466	252	10	receives	receive	VERB
ftr-466	252	11	by	by	ADP
ftr-466	252	12	virtue	virtue	NOUN
ftr-466	252	13	of	of	ADP
ftr-466	252	14	the	the	DET
ftr-466	252	15	prepayment	prepayment	NOUN
ftr-466	252	16	must	must	AUX
ftr-466	252	17	necessarily	necessarily	ADV
ftr-466	252	18	represent	represent	VERB
ftr-466	252	19	interest	interest	NOUN
ftr-466	252	20	received	receive	VERB
ftr-466	252	21	by	by	ADP
ftr-466	252	22	the	the	DET
ftr-466	252	23	purchaser	purchaser	NOUN
ftr-466	252	24	in	in	ADP
ftr-466	252	25	exchange	exchange	NOUN
ftr-466	252	26	for	for	ADP
ftr-466	252	27	letting	let	VERB
ftr-466	252	28	the	the	DET
ftr-466	252	29	seller	seller	NOUN
ftr-466	252	30	use	use	VERB
ftr-466	252	31	her	her	PRON
ftr-466	252	32	money	money	NOUN
ftr-466	252	33	between	between	ADP
ftr-466	252	34	the	the	DET
ftr-466	252	35	date	date	NOUN
ftr-466	252	36	of	of	ADP
ftr-466	252	37	the	the	DET
ftr-466	252	38	prepayment	prepayment	NOUN
ftr-466	252	39	and	and	CCONJ
ftr-466	252	40	the	the	DET
ftr-466	252	41	forward	forward	ADJ
ftr-466	252	42	date.27	date.27	PROPN
ftr-466	252	43	put	put	VERB
ftr-466	252	44	differently	differently	ADV
ftr-466	252	45	,	,	PUNCT
ftr-466	252	46	the	the	DET
ftr-466	252	47	purchaser	purchaser	NOUN
ftr-466	252	48	decided	decide	VERB
ftr-466	252	49	that	that	SCONJ
ftr-466	252	50	she	she	PRON
ftr-466	252	51	could	could	AUX
ftr-466	252	52	make	make	VERB
ftr-466	252	53	more	more	ADJ
ftr-466	252	54	money	money	NOUN
ftr-466	252	55	(	(	PUNCT
ftr-466	252	56	$	$	SYM
ftr-466	252	57	2	2	NUM
ftr-466	252	58	after	after	ADP
ftr-466	252	59	tax	tax	NOUN
ftr-466	252	60	in	in	ADP
ftr-466	252	61	the	the	DET
ftr-466	252	62	above	above	ADJ
ftr-466	252	63	example	example	NOUN
ftr-466	252	64	)	)	PUNCT
ftr-466	252	65	by	by	ADP
ftr-466	252	66	lending	lend	VERB
ftr-466	252	67	her	her	PRON
ftr-466	252	68	cash	cash	NOUN
ftr-466	252	69	to	to	ADP
ftr-466	252	70	the	the	DET
ftr-466	252	71	seller	seller	NOUN
ftr-466	252	72	than	than	SCONJ
ftr-466	252	73	she	she	PRON
ftr-466	252	74	could	could	AUX
ftr-466	252	75	make	make	VERB
ftr-466	252	76	through	through	ADP
ftr-466	252	77	other	other	ADJ
ftr-466	252	78	investments.2	investments.2	PROPN
ftr-466	252	79	under	under	ADP
ftr-466	252	80	a	a	DET
ftr-466	252	81	cash	cash	NOUN
ftr-466	252	82	-	-	PUNCT
ftr-466	252	83	settled	settle	VERB
ftr-466	252	84	forward	forward	ADJ
ftr-466	252	85	contract	contract	NOUN
ftr-466	252	86	,	,	PUNCT
ftr-466	252	87	the	the	DET
ftr-466	252	88	purchaser	purchaser	NOUN
ftr-466	252	89	of	of	ADP
ftr-466	252	90	the	the	DET
ftr-466	252	91	contract	contract	NOUN
ftr-466	252	92	is	be	AUX
ftr-466	252	93	only	only	ADV
ftr-466	252	94	entitled	entitle	VERB
ftr-466	252	95	to	to	PART
ftr-466	252	96	receive	receive	VERB
ftr-466	252	97	a	a	DET
ftr-466	252	98	payment	payment	NOUN
ftr-466	252	99	on	on	ADP
ftr-466	252	100	the	the	DET
ftr-466	252	101	forward	forward	ADJ
ftr-466	252	102	date	date	NOUN
ftr-466	252	103	equal	equal	ADJ
ftr-466	252	104	to	to	ADP
ftr-466	252	105	the	the	DET
ftr-466	252	106	spot	spot	NOUN
ftr-466	252	107	price	price	NOUN
ftr-466	252	108	of	of	ADP
ftr-466	252	109	the	the	DET
ftr-466	252	110	underlying	underlying	ADJ
ftr-466	252	111	property	property	NOUN
ftr-466	252	112	.	.	PUNCT
ftr-466	253	1	thus	thus	ADV
ftr-466	253	2	,	,	PUNCT
ftr-466	253	3	in	in	ADP
ftr-466	253	4	a	a	DET
ftr-466	253	5	cash	cash	NOUN
ftr-466	253	6	-	-	PUNCT
ftr-466	253	7	settled	settle	VERB
ftr-466	253	8	,	,	PUNCT
ftr-466	253	9	prepaid	prepay	VERB
ftr-466	253	10	forward	forward	ADJ
ftr-466	253	11	contract	contract	NOUN
ftr-466	253	12	,	,	PUNCT
ftr-466	253	13	the	the	DET
ftr-466	253	14	purchaser	purchaser	NOUN
ftr-466	253	15	makes	make	VERB
ftr-466	253	16	a	a	DET
ftr-466	253	17	payment	payment	NOUN
ftr-466	253	18	today	today	NOUN
ftr-466	253	19	and	and	CCONJ
ftr-466	253	20	receives	receive	VERB
ftr-466	253	21	the	the	DET
ftr-466	253	22	right	right	NOUN
ftr-466	253	23	to	to	ADP
ftr-466	253	24	a	a	DET
ftr-466	253	25	payment	payment	NOUN
ftr-466	253	26	on	on	ADP
ftr-466	253	27	the	the	DET
ftr-466	253	28	forward	forward	ADJ
ftr-466	253	29	date	date	NOUN
ftr-466	253	30	equal	equal	ADJ
ftr-466	253	31	to	to	ADP
ftr-466	253	32	the	the	DET
ftr-466	253	33	prevailing	prevail	VERB
ftr-466	253	34	spot	spot	NOUN
ftr-466	253	35	price	price	NOUN
ftr-466	253	36	of	of	ADP
ftr-466	253	37	the	the	DET
ftr-466	253	38	underlying	underlie	VERB
ftr-466	253	39	property	property	NOUN
ftr-466	253	40	.	.	PUNCT
ftr-466	254	1	a	a	DET
ftr-466	254	2	cash	cash	NOUN
ftr-466	254	3	-	-	PUNCT
ftr-466	254	4	settled	settle	VERB
ftr-466	254	5	,	,	PUNCT
ftr-466	254	6	prepaid	prepay	VERB
ftr-466	254	7	forward	forward	ADJ
ftr-466	254	8	contract	contract	NOUN
ftr-466	254	9	,	,	PUNCT
ftr-466	254	10	therefore	therefore	ADV
ftr-466	254	11	,	,	PUNCT
ftr-466	254	12	looks	look	VERB
ftr-466	254	13	like	like	ADP
ftr-466	254	14	a	a	DET
ftr-466	254	15	loan	loan	NOUN
ftr-466	254	16	from	from	ADP
ftr-466	254	17	the	the	DET
ftr-466	254	18	"	"	PUNCT
ftr-466	254	19	purchaser	purchaser	NOUN
ftr-466	254	20	"	"	PUNCT
ftr-466	254	21	to	to	ADP
ftr-466	254	22	the	the	DET
ftr-466	254	23	"	"	PUNCT
ftr-466	254	24	seller	seller	NOUN
ftr-466	254	25	,	,	PUNCT
ftr-466	254	26	"	"	PUNCT
ftr-466	254	27	the	the	DET
ftr-466	254	28	repayment	repayment	NOUN
ftr-466	254	29	of	of	ADP
ftr-466	254	30	which	which	PRON
ftr-466	254	31	is	be	AUX
ftr-466	254	32	26	26	NUM
ftr-466	254	33	.	.	PUNCT
ftr-466	255	1	see	see	VERB
ftr-466	255	2	david	david	PROPN
ftr-466	255	3	a.	a.	PROPN
ftr-466	255	4	weisbach	weisbach	PROPN
ftr-466	255	5	,	,	PUNCT
ftr-466	255	6	tax	tax	NOUN
ftr-466	255	7	responses	response	NOUN
ftr-466	255	8	to	to	ADP
ftr-466	255	9	financial	financial	ADJ
ftr-466	255	10	contract	contract	NOUN
ftr-466	255	11	innovation	innovation	NOUN
ftr-466	255	12	,	,	PUNCT
ftr-466	255	13	50	50	NUM
ftr-466	255	14	tax	tax	NOUN
ftr-466	255	15	l.	l.	PROPN
ftr-466	255	16	rev	rev	PROPN
ftr-466	255	17	.	.	PROPN
ftr-466	255	18	491	491	NUM
ftr-466	255	19	,	,	PUNCT
ftr-466	255	20	498	498	NUM
ftr-466	255	21	(	(	PUNCT
ftr-466	255	22	1995	1995	NUM
ftr-466	255	23	)	)	PUNCT
ftr-466	255	24	.	.	PUNCT
ftr-466	256	1	the	the	DET
ftr-466	256	2	existence	existence	NOUN
ftr-466	256	3	of	of	ADP
ftr-466	256	4	a	a	DET
ftr-466	256	5	loan	loan	NOUN
ftr-466	256	6	becomes	become	VERB
ftr-466	256	7	readily	readily	ADV
ftr-466	256	8	apparent	apparent	ADJ
ftr-466	256	9	when	when	SCONJ
ftr-466	256	10	one	one	PRON
ftr-466	256	11	realizes	realize	VERB
ftr-466	256	12	that	that	SCONJ
ftr-466	256	13	the	the	DET
ftr-466	256	14	seller	seller	NOUN
ftr-466	256	15	,	,	PUNCT
ftr-466	256	16	by	by	ADP
ftr-466	256	17	receiving	receive	VERB
ftr-466	256	18	the	the	DET
ftr-466	256	19	prepayment	prepayment	NOUN
ftr-466	256	20	from	from	ADP
ftr-466	256	21	the	the	DET
ftr-466	256	22	buyer	buyer	NOUN
ftr-466	256	23	,	,	PUNCT
ftr-466	256	24	has	have	AUX
ftr-466	256	25	eliminated	eliminate	VERB
ftr-466	256	26	the	the	DET
ftr-466	256	27	credit	credit	NOUN
ftr-466	256	28	risk	risk	NOUN
ftr-466	256	29	of	of	ADP
ftr-466	256	30	the	the	DET
ftr-466	256	31	buyer	buyer	NOUN
ftr-466	256	32	.	.	PUNCT
ftr-466	257	1	that	that	PRON
ftr-466	257	2	is	is	ADV
ftr-466	257	3	,	,	PUNCT
ftr-466	257	4	the	the	DET
ftr-466	257	5	seller	seller	NOUN
ftr-466	257	6	need	need	AUX
ftr-466	257	7	not	not	PART
ftr-466	257	8	worry	worry	VERB
ftr-466	257	9	that	that	SCONJ
ftr-466	257	10	the	the	DET
ftr-466	257	11	buyer	buyer	NOUN
ftr-466	257	12	will	will	AUX
ftr-466	257	13	not	not	PART
ftr-466	257	14	perform	perform	VERB
ftr-466	257	15	on	on	ADP
ftr-466	257	16	the	the	DET
ftr-466	257	17	forward	forward	ADJ
ftr-466	257	18	date	date	NOUN
ftr-466	257	19	.	.	PUNCT
ftr-466	258	1	27	27	NUM
ftr-466	258	2	.	.	PUNCT
ftr-466	258	3	interest	interest	NOUN
ftr-466	258	4	is	be	AUX
ftr-466	258	5	defined	define	VERB
ftr-466	258	6	as	as	ADP
ftr-466	258	7	payment	payment	NOUN
ftr-466	258	8	received	receive	VERB
ftr-466	258	9	in	in	ADP
ftr-466	258	10	return	return	NOUN
ftr-466	258	11	for	for	ADP
ftr-466	258	12	the	the	DET
ftr-466	258	13	use	use	NOUN
ftr-466	258	14	of	of	ADP
ftr-466	258	15	borrowed	borrow	VERB
ftr-466	258	16	money	money	NOUN
ftr-466	258	17	.	.	PUNCT
ftr-466	259	1	see	see	VERB
ftr-466	259	2	deputy	deputy	NOUN
ftr-466	259	3	v.	v.	ADP
ftr-466	259	4	dupont	dupont	PROPN
ftr-466	259	5	,	,	PUNCT
ftr-466	259	6	308	308	NUM
ftr-466	259	7	u.s	u.s	PROPN
ftr-466	259	8	.	.	PROPN
ftr-466	259	9	488,497	488,497	NUM
ftr-466	259	10	(	(	PUNCT
ftr-466	259	11	1940	1940	NUM
ftr-466	259	12	)	)	PUNCT
ftr-466	259	13	;	;	PUNCT
ftr-466	259	14	old	old	ADJ
ftr-466	259	15	colony	colony	NOUN
ftr-466	259	16	r.r	r.r	PROPN
ftr-466	259	17	.	.	PROPN
ftr-466	260	1	v.	v.	PROPN
ftr-466	260	2	commissioner	commissioner	PROPN
ftr-466	260	3	,	,	PUNCT
ftr-466	260	4	284	284	NUM
ftr-466	260	5	u.s	u.s	PROPN
ftr-466	260	6	.	.	PROPN
ftr-466	260	7	552	552	NUM
ftr-466	260	8	,	,	PUNCT
ftr-466	260	9	560	560	NUM
ftr-466	260	10	(	(	PUNCT
ftr-466	260	11	1932	1932	NUM
ftr-466	260	12	)	)	PUNCT
ftr-466	260	13	.	.	PUNCT
ftr-466	261	1	28	28	NUM
ftr-466	261	2	.	.	X
ftr-466	261	3	for	for	ADP
ftr-466	261	4	example	example	NOUN
ftr-466	261	5	,	,	PUNCT
ftr-466	261	6	assume	assume	VERB
ftr-466	261	7	that	that	SCONJ
ftr-466	261	8	x	x	PRON
ftr-466	261	9	wishes	wish	VERB
ftr-466	261	10	to	to	PART
ftr-466	261	11	enter	enter	VERB
ftr-466	261	12	into	into	ADP
ftr-466	261	13	a	a	DET
ftr-466	261	14	one	one	NUM
ftr-466	261	15	-	-	PUNCT
ftr-466	261	16	year	year	NOUN
ftr-466	261	17	forward	forward	ADJ
ftr-466	261	18	contract	contract	NOUN
ftr-466	261	19	calling	call	VERB
ftr-466	261	20	for	for	ADP
ftr-466	261	21	delivery	delivery	NOUN
ftr-466	261	22	of	of	ADP
ftr-466	261	23	one	one	NUM
ftr-466	261	24	barrel	barrel	NOUN
ftr-466	261	25	of	of	ADP
ftr-466	261	26	oil	oil	NOUN
ftr-466	261	27	.	.	PUNCT
ftr-466	262	1	y	y	PROPN
ftr-466	262	2	informs	inform	VERB
ftr-466	262	3	x	x	PUNCT
ftr-466	262	4	that	that	SCONJ
ftr-466	262	5	the	the	DET
ftr-466	262	6	price	price	NOUN
ftr-466	262	7	term	term	NOUN
ftr-466	262	8	of	of	ADP
ftr-466	262	9	that	that	DET
ftr-466	262	10	contract	contract	NOUN
ftr-466	262	11	is	be	AUX
ftr-466	262	12	$	$	SYM
ftr-466	262	13	20	20	NUM
ftr-466	262	14	.	.	PUNCT
ftr-466	263	1	x	x	PRON
ftr-466	263	2	currently	currently	ADV
ftr-466	263	3	has	have	VERB
ftr-466	263	4	$	$	SYM
ftr-466	263	5	18	18	NUM
ftr-466	263	6	in	in	ADP
ftr-466	263	7	her	her	PRON
ftr-466	263	8	possession	possession	NOUN
ftr-466	263	9	.	.	PUNCT
ftr-466	264	1	if	if	SCONJ
ftr-466	264	2	x	x	PRON
ftr-466	264	3	enters	enter	VERB
ftr-466	264	4	into	into	ADP
ftr-466	264	5	that	that	DET
ftr-466	264	6	forward	forward	ADJ
ftr-466	264	7	contract	contract	NOUN
ftr-466	264	8	today	today	NOUN
ftr-466	264	9	,	,	PUNCT
ftr-466	264	10	she	she	PRON
ftr-466	264	11	will	will	AUX
ftr-466	264	12	have	have	VERB
ftr-466	264	13	to	to	PART
ftr-466	264	14	figure	figure	VERB
ftr-466	264	15	out	out	ADP
ftr-466	264	16	a	a	DET
ftr-466	264	17	way	way	NOUN
ftr-466	264	18	to	to	PART
ftr-466	264	19	turn	turn	VERB
ftr-466	264	20	that	that	SCONJ
ftr-466	264	21	$	$	SYM
ftr-466	264	22	18	18	NUM
ftr-466	264	23	into	into	ADP
ftr-466	264	24	$	$	SYM
ftr-466	264	25	20	20	NUM
ftr-466	264	26	in	in	ADP
ftr-466	264	27	one	one	NUM
ftr-466	264	28	year	year	NOUN
ftr-466	264	29	.	.	PUNCT
ftr-466	265	1	if	if	SCONJ
ftr-466	265	2	x	x	PRON
ftr-466	265	3	determines	determine	VERB
ftr-466	265	4	that	that	SCONJ
ftr-466	265	5	she	she	PRON
ftr-466	265	6	may	may	AUX
ftr-466	265	7	not	not	PART
ftr-466	265	8	be	be	AUX
ftr-466	265	9	able	able	ADJ
ftr-466	265	10	to	to	PART
ftr-466	265	11	earn	earn	VERB
ftr-466	265	12	over	over	ADP
ftr-466	265	13	10	10	NUM
ftr-466	265	14	%	%	NOUN
ftr-466	265	15	after	after	ADP
ftr-466	265	16	tax	tax	NOUN
ftr-466	265	17	through	through	ADP
ftr-466	265	18	the	the	DET
ftr-466	265	19	other	other	ADJ
ftr-466	265	20	investments	investment	NOUN
ftr-466	265	21	available	available	ADJ
ftr-466	265	22	to	to	ADP
ftr-466	265	23	her	she	PRON
ftr-466	265	24	,	,	PUNCT
ftr-466	265	25	she	she	PRON
ftr-466	265	26	can	can	AUX
ftr-466	265	27	simply	simply	ADV
ftr-466	265	28	lend	lend	VERB
ftr-466	265	29	the	the	DET
ftr-466	265	30	$	$	SYM
ftr-466	265	31	18	18	NUM
ftr-466	265	32	to	to	ADP
ftr-466	265	33	y	y	PROPN
ftr-466	265	34	in	in	ADP
ftr-466	265	35	exchange	exchange	NOUN
ftr-466	265	36	for	for	ADP
ftr-466	265	37	$	$	SYM
ftr-466	265	38	2	2	NUM
ftr-466	265	39	of	of	ADP
ftr-466	265	40	interest	interest	NOUN
ftr-466	265	41	.	.	PUNCT
ftr-466	266	1	when	when	SCONJ
ftr-466	266	2	y	y	PROPN
ftr-466	266	3	"	"	PUNCT
ftr-466	266	4	repays	repay	VERB
ftr-466	266	5	"	"	PUNCT
ftr-466	266	6	the	the	DET
ftr-466	266	7	$	$	SYM
ftr-466	266	8	18	18	NUM
ftr-466	266	9	of	of	ADP
ftr-466	266	10	principal	principal	NOUN
ftr-466	266	11	and	and	CCONJ
ftr-466	266	12	$	$	SYM
ftr-466	266	13	2	2	NUM
ftr-466	266	14	of	of	ADP
ftr-466	266	15	interest	interest	NOUN
ftr-466	266	16	to	to	ADP
ftr-466	266	17	x	x	PRON
ftr-466	266	18	,	,	PUNCT
ftr-466	266	19	x	x	PRON
ftr-466	266	20	will	will	AUX
ftr-466	266	21	simultaneously	simultaneously	ADV
ftr-466	266	22	transfer	transfer	VERB
ftr-466	266	23	that	that	SCONJ
ftr-466	266	24	$	$	SYM
ftr-466	266	25	20	20	NUM
ftr-466	266	26	to	to	ADP
ftr-466	266	27	y	y	PRON
ftr-466	266	28	in	in	ADP
ftr-466	266	29	satisfaction	satisfaction	NOUN
ftr-466	266	30	of	of	ADP
ftr-466	266	31	her	her	PRON
ftr-466	266	32	obligations	obligation	NOUN
ftr-466	266	33	under	under	ADP
ftr-466	266	34	the	the	DET
ftr-466	266	35	forward	forward	ADJ
ftr-466	266	36	contract	contract	NOUN
ftr-466	266	37	.	.	PUNCT
ftr-466	267	1	[	[	X
ftr-466	267	2	vol	vol	NOUN
ftr-466	267	3	3:8	3:8	NUM
ftr-466	267	4	economically	economically	ADV
ftr-466	267	5	equivalent	equivalent	ADJ
ftr-466	267	6	financial	financial	ADJ
ftr-466	267	7	instruments	instrument	NOUN
ftr-466	267	8	wholly	wholly	ADV
ftr-466	267	9	contingent	contingent	ADJ
ftr-466	267	10	upon	upon	SCONJ
ftr-466	267	11	the	the	DET
ftr-466	267	12	spot	spot	NOUN
ftr-466	267	13	price	price	NOUN
ftr-466	267	14	of	of	ADP
ftr-466	267	15	the	the	DET
ftr-466	267	16	underlying	underlie	VERB
ftr-466	267	17	property	property	NOUN
ftr-466	267	18	on	on	ADP
ftr-466	267	19	the	the	DET
ftr-466	267	20	forward	forward	ADJ
ftr-466	267	21	date	date	NOUN
ftr-466	267	22	.	.	PUNCT
ftr-466	268	1	as	as	SCONJ
ftr-466	268	2	will	will	AUX
ftr-466	268	3	be	be	AUX
ftr-466	268	4	discussed	discuss	VERB
ftr-466	268	5	below	below	ADV
ftr-466	268	6	,	,	PUNCT
ftr-466	268	7	there	there	PRON
ftr-466	268	8	exists	exist	VERB
ftr-466	268	9	a	a	DET
ftr-466	268	10	whole	whole	ADJ
ftr-466	268	11	class	class	NOUN
ftr-466	268	12	of	of	ADP
ftr-466	268	13	cdis	cdis	PROPN
ftr-466	268	14	that	that	PRON
ftr-466	268	15	are	be	AUX
ftr-466	268	16	practically	practically	ADV
ftr-466	268	17	identical	identical	ADJ
ftr-466	268	18	to	to	ADP
ftr-466	268	19	cash	cash	NOUN
ftr-466	268	20	-	-	PUNCT
ftr-466	268	21	settled	settle	VERB
ftr-466	268	22	,	,	PUNCT
ftr-466	268	23	prepaid	prepay	VERB
ftr-466	268	24	forward	forward	ADJ
ftr-466	268	25	contracts	contract	NOUN
ftr-466	268	26	in	in	ADP
ftr-466	268	27	both	both	DET
ftr-466	268	28	form	form	NOUN
ftr-466	268	29	and	and	CCONJ
ftr-466	268	30	economic	economic	ADJ
ftr-466	268	31	substance	substance	NOUN
ftr-466	268	32	.	.	PUNCT
ftr-466	269	1	3	3	X
ftr-466	269	2	.	.	X
ftr-466	269	3	taxation	taxation	NOUN
ftr-466	269	4	of	of	ADP
ftr-466	269	5	forward	forward	ADJ
ftr-466	269	6	contracts	contract	NOUN
ftr-466	269	7	a.	a.	NOUN
ftr-466	269	8	timing	timing	NOUN
ftr-466	269	9	and	and	CCONJ
ftr-466	269	10	character.-the	character.-the	DET
ftr-466	269	11	tax	tax	NOUN
ftr-466	269	12	treatment	treatment	NOUN
ftr-466	269	13	of	of	ADP
ftr-466	269	14	forward	forward	ADJ
ftr-466	269	15	contracts	contract	NOUN
ftr-466	269	16	varies	vary	VERB
ftr-466	269	17	in	in	ADP
ftr-466	269	18	accordance	accordance	NOUN
ftr-466	269	19	with	with	ADP
ftr-466	269	20	two	two	NUM
ftr-466	269	21	factors	factor	NOUN
ftr-466	269	22	:	:	PUNCT
ftr-466	269	23	(	(	PUNCT
ftr-466	269	24	1	1	X
ftr-466	269	25	)	)	PUNCT
ftr-466	269	26	the	the	DET
ftr-466	269	27	method	method	NOUN
ftr-466	269	28	by	by	ADP
ftr-466	269	29	which	which	PRON
ftr-466	269	30	the	the	DET
ftr-466	269	31	parties	party	NOUN
ftr-466	269	32	terminate	terminate	VERB
ftr-466	269	33	their	their	PRON
ftr-466	269	34	rights	right	NOUN
ftr-466	269	35	or	or	CCONJ
ftr-466	269	36	obligations	obligation	NOUN
ftr-466	269	37	under	under	ADP
ftr-466	269	38	the	the	DET
ftr-466	269	39	forward	forward	ADJ
ftr-466	269	40	contract	contract	NOUN
ftr-466	269	41	,	,	PUNCT
ftr-466	269	42	and	and	CCONJ
ftr-466	269	43	(	(	PUNCT
ftr-466	269	44	2	2	X
ftr-466	269	45	)	)	PUNCT
ftr-466	269	46	the	the	DET
ftr-466	269	47	nature	nature	NOUN
ftr-466	269	48	of	of	ADP
ftr-466	269	49	the	the	DET
ftr-466	269	50	underlying	underlie	VERB
ftr-466	269	51	property	property	NOUN
ftr-466	269	52	in	in	ADP
ftr-466	269	53	the	the	DET
ftr-466	269	54	hands	hand	NOUN
ftr-466	269	55	of	of	ADP
ftr-466	269	56	the	the	DET
ftr-466	269	57	taxpayer	taxpayer	NOUN
ftr-466	269	58	in	in	ADP
ftr-466	269	59	question	question	NOUN
ftr-466	269	60	.	.	PUNCT
ftr-466	270	1	under	under	ADP
ftr-466	270	2	current	current	ADJ
ftr-466	270	3	law	law	NOUN
ftr-466	270	4	,	,	PUNCT
ftr-466	270	5	the	the	DET
ftr-466	270	6	tax	tax	NOUN
ftr-466	270	7	treatment	treatment	NOUN
ftr-466	270	8	of	of	ADP
ftr-466	270	9	a	a	DET
ftr-466	270	10	prepaid	prepay	VERB
ftr-466	270	11	forward	forward	ADJ
ftr-466	270	12	contract	contract	NOUN
ftr-466	270	13	does	do	AUX
ftr-466	270	14	not	not	PART
ftr-466	270	15	vary	vary	VERB
ftr-466	270	16	from	from	ADP
ftr-466	270	17	the	the	DET
ftr-466	270	18	tax	tax	NOUN
ftr-466	270	19	treatment	treatment	NOUN
ftr-466	270	20	of	of	ADP
ftr-466	270	21	a	a	DET
ftr-466	270	22	nonprepaid	nonprepaid	NOUN
ftr-466	270	23	forward	forward	ADV
ftr-466	270	24	contract.y9	contract.y9	PROPN
ftr-466	270	25	that	that	PRON
ftr-466	270	26	is	be	AUX
ftr-466	270	27	,	,	PUNCT
ftr-466	270	28	the	the	DET
ftr-466	270	29	tax	tax	NOUN
ftr-466	270	30	system	system	NOUN
ftr-466	270	31	does	do	AUX
ftr-466	270	32	not	not	PART
ftr-466	270	33	take	take	VERB
ftr-466	270	34	account	account	NOUN
ftr-466	270	35	of	of	ADP
ftr-466	270	36	the	the	DET
ftr-466	270	37	fact	fact	NOUN
ftr-466	270	38	that	that	SCONJ
ftr-466	270	39	a	a	DET
ftr-466	270	40	portion	portion	NOUN
ftr-466	270	41	of	of	ADP
ftr-466	270	42	the	the	DET
ftr-466	270	43	money	money	NOUN
ftr-466	270	44	(	(	PUNCT
ftr-466	270	45	or	or	CCONJ
ftr-466	270	46	,	,	PUNCT
ftr-466	270	47	if	if	SCONJ
ftr-466	270	48	the	the	DET
ftr-466	270	49	purchaser	purchaser	NOUN
ftr-466	270	50	takes	take	VERB
ftr-466	270	51	delivery	delivery	NOUN
ftr-466	270	52	of	of	ADP
ftr-466	270	53	the	the	DET
ftr-466	270	54	underlying	underlying	ADJ
ftr-466	270	55	property	property	NOUN
ftr-466	270	56	,	,	PUNCT
ftr-466	270	57	a	a	DET
ftr-466	270	58	portion	portion	NOUN
ftr-466	270	59	of	of	ADP
ftr-466	270	60	the	the	DET
ftr-466	270	61	value	value	NOUN
ftr-466	270	62	of	of	ADP
ftr-466	270	63	that	that	DET
ftr-466	270	64	property	property	NOUN
ftr-466	270	65	)	)	PUNCT
ftr-466	270	66	received	receive	VERB
ftr-466	270	67	by	by	ADP
ftr-466	270	68	the	the	DET
ftr-466	270	69	purchaser	purchaser	NOUN
ftr-466	270	70	of	of	ADP
ftr-466	270	71	a	a	DET
ftr-466	270	72	prepaid	prepay	VERB
ftr-466	270	73	forward	forward	ADJ
ftr-466	270	74	contract	contract	NOUN
ftr-466	270	75	is	be	AUX
ftr-466	270	76	,	,	PUNCT
ftr-466	270	77	in	in	ADP
ftr-466	270	78	substance	substance	NOUN
ftr-466	270	79	,	,	PUNCT
ftr-466	270	80	interest.30	interest.30	NOUN
ftr-466	270	81	there	there	PRON
ftr-466	270	82	are	be	VERB
ftr-466	270	83	four	four	NUM
ftr-466	270	84	ways	way	NOUN
ftr-466	270	85	for	for	SCONJ
ftr-466	270	86	a	a	DET
ftr-466	270	87	taxpayer	taxpayer	NOUN
ftr-466	270	88	to	to	PART
ftr-466	270	89	terminate	terminate	VERB
ftr-466	270	90	her	her	PRON
ftr-466	270	91	rights	right	NOUN
ftr-466	270	92	or	or	CCONJ
ftr-466	270	93	obligations	obligation	NOUN
ftr-466	270	94	under	under	ADP
ftr-466	270	95	a	a	DET
ftr-466	270	96	forward	forward	ADJ
ftr-466	270	97	contract	contract	NOUN
ftr-466	270	98	,	,	PUNCT
ftr-466	270	99	only	only	ADV
ftr-466	270	100	two	two	NUM
ftr-466	270	101	of	of	ADP
ftr-466	270	102	which	which	PRON
ftr-466	270	103	are	be	AUX
ftr-466	270	104	relevant	relevant	ADJ
ftr-466	270	105	here	here	ADV
ftr-466	270	106	:	:	PUNCT
ftr-466	270	107	(	(	PUNCT
ftr-466	270	108	1	1	X
ftr-466	270	109	)	)	PUNCT
ftr-466	270	110	the	the	DET
ftr-466	270	111	purchaser	purchaser	NOUN
ftr-466	270	112	can	can	AUX
ftr-466	270	113	take	take	VERB
ftr-466	270	114	delivery	delivery	NOUN
ftr-466	270	115	of	of	ADP
ftr-466	270	116	the	the	DET
ftr-466	270	117	underlying	underlie	VERB
ftr-466	270	118	property,31	property,31	NOUN
ftr-466	270	119	(	(	PUNCT
ftr-466	270	120	2	2	X
ftr-466	270	121	)	)	PUNCT
ftr-466	270	122	the	the	DET
ftr-466	270	123	parties	party	NOUN
ftr-466	270	124	can	can	AUX
ftr-466	270	125	enter	enter	VERB
ftr-466	270	126	into	into	ADP
ftr-466	270	127	offsetting	offset	VERB
ftr-466	270	128	contracts,32	contracts,32	VERB
ftr-466	270	129	(	(	PUNCT
ftr-466	270	130	3	3	X
ftr-466	270	131	)	)	PUNCT
ftr-466	270	132	the	the	DET
ftr-466	270	133	parties	party	NOUN
ftr-466	270	134	can	can	AUX
ftr-466	270	135	sell	sell	VERB
ftr-466	270	136	or	or	CCONJ
ftr-466	270	137	assign	assign	VERB
ftr-466	270	138	their	their	PRON
ftr-466	270	139	rights	right	NOUN
ftr-466	270	140	in	in	ADP
ftr-466	270	141	the	the	DET
ftr-466	270	142	forward	forward	ADJ
ftr-466	270	143	contract	contract	NOUN
ftr-466	270	144	,	,	PUNCT
ftr-466	270	145	and	and	CCONJ
ftr-466	270	146	(	(	PUNCT
ftr-466	270	147	4	4	X
ftr-466	270	148	)	)	PUNCT
ftr-466	270	149	the	the	DET
ftr-466	270	150	parties	party	NOUN
ftr-466	270	151	can	can	AUX
ftr-466	270	152	settle	settle	VERB
ftr-466	270	153	the	the	DET
ftr-466	270	154	contract	contract	NOUN
ftr-466	270	155	in	in	ADP
ftr-466	270	156	cash	cash	NOUN
ftr-466	270	157	(	(	PUNCT
ftr-466	270	158	i.e.	i.e.	X
ftr-466	270	159	,	,	PUNCT
ftr-466	270	160	the	the	DET
ftr-466	270	161	losing	lose	VERB
ftr-466	270	162	party	party	NOUN
ftr-466	270	163	can	can	AUX
ftr-466	270	164	make	make	VERB
ftr-466	270	165	a	a	DET
ftr-466	270	166	termination	termination	NOUN
ftr-466	270	167	payment	payment	NOUN
ftr-466	270	168	to	to	ADP
ftr-466	270	169	her	her	PRON
ftr-466	270	170	counterparty	counterparty	NOUN
ftr-466	270	171	)	)	PUNCT
ftr-466	270	172	.	.	PUNCT
ftr-466	271	1	29	29	NUM
ftr-466	271	2	.	.	X
ftr-466	272	1	see	see	VERB
ftr-466	272	2	weisbach	weisbach	NOUN
ftr-466	272	3	,	,	PUNCT
ftr-466	272	4	supra	supra	PROPN
ftr-466	272	5	note	note	PROPN
ftr-466	272	6	26	26	NUM
ftr-466	272	7	,	,	PUNCT
ftr-466	272	8	at	at	ADP
ftr-466	272	9	498	498	NUM
ftr-466	272	10	.	.	PUNCT
ftr-466	273	1	30	30	NUM
ftr-466	273	2	.	.	PUNCT
ftr-466	274	1	some	some	DET
ftr-466	274	2	government	government	NOUN
ftr-466	274	3	officials	official	NOUN
ftr-466	274	4	believe	believe	VERB
ftr-466	274	5	that	that	SCONJ
ftr-466	274	6	the	the	DET
ftr-466	274	7	time	time	NOUN
ftr-466	274	8	value	value	NOUN
ftr-466	274	9	component	component	NOUN
ftr-466	274	10	of	of	ADP
ftr-466	274	11	prepaid	prepaid	ADJ
ftr-466	274	12	forwards	forward	NOUN
ftr-466	274	13	is	be	AUX
ftr-466	274	14	already	already	ADV
ftr-466	274	15	taxable	taxable	ADJ
ftr-466	274	16	as	as	ADP
ftr-466	274	17	interest	interest	NOUN
ftr-466	274	18	,	,	PUNCT
ftr-466	274	19	but	but	CCONJ
ftr-466	274	20	other	other	ADJ
ftr-466	274	21	government	government	NOUN
ftr-466	274	22	officials	official	NOUN
ftr-466	274	23	disagree	disagree	VERB
ftr-466	274	24	.	.	PUNCT
ftr-466	275	1	juliann	juliann	PROPN
ftr-466	275	2	avakian	avakian	PROPN
ftr-466	275	3	martin	martin	PROPN
ftr-466	275	4	,	,	PUNCT
ftr-466	275	5	irs	irs	PROPN
ftr-466	275	6	attempting	attempt	VERB
ftr-466	275	7	to	to	PART
ftr-466	275	8	identify	identify	VERB
ftr-466	275	9	time	time	NOUN
ftr-466	275	10	-	-	PUNCT
ftr-466	275	11	value	value	NOUN
ftr-466	275	12	-	-	PUNCT
ftr-466	275	13	of	of	ADP
ftr-466	275	14	-	-	PUNCT
ftr-466	275	15	money	money	NOUN
ftr-466	275	16	in	in	ADP
ftr-466	275	17	hybrids	hybrid	NOUN
ftr-466	275	18	,	,	PUNCT
ftr-466	275	19	66	66	NUM
ftr-466	275	20	tax	tax	NOUN
ftr-466	275	21	notes	note	NOUN
ftr-466	275	22	1767	1767	NUM
ftr-466	275	23	(	(	PUNCT
ftr-466	275	24	mar	mar	PROPN
ftr-466	275	25	.	.	PROPN
ftr-466	275	26	20	20	NUM
ftr-466	275	27	,	,	PUNCT
ftr-466	275	28	1995	1995	NUM
ftr-466	275	29	)	)	PUNCT
ftr-466	275	30	(	(	PUNCT
ftr-466	275	31	"	"	PUNCT
ftr-466	275	32	[	[	X
ftr-466	275	33	tihere	tihere	PRON
ftr-466	275	34	is	be	AUX
ftr-466	275	35	no	no	DET
ftr-466	275	36	consensus	consensus	NOUN
ftr-466	275	37	among	among	ADP
ftr-466	275	38	government	government	NOUN
ftr-466	275	39	officials	official	NOUN
ftr-466	276	1	[	[	X
ftr-466	276	2	regarding	regard	VERB
ftr-466	276	3	the	the	DET
ftr-466	276	4	treatment	treatment	NOUN
ftr-466	276	5	of	of	ADP
ftr-466	276	6	the	the	DET
ftr-466	276	7	time	time	NOUN
ftr-466	276	8	value	value	NOUN
ftr-466	276	9	component	component	NOUN
ftr-466	276	10	of	of	ADP
ftr-466	276	11	prepaid	prepaid	ADJ
ftr-466	276	12	forward	forward	ADJ
ftr-466	276	13	contracts	contract	NOUN
ftr-466	276	14	]	]	PUNCT
ftr-466	276	15	....	....	PUNCT
ftr-466	277	1	some	some	PRON
ftr-466	277	2	believe	believe	VERB
ftr-466	277	3	that	that	SCONJ
ftr-466	277	4	,	,	PUNCT
ftr-466	277	5	even	even	ADV
ftr-466	277	6	without	without	ADP
ftr-466	277	7	regulations	regulation	NOUN
ftr-466	277	8	,	,	PUNCT
ftr-466	277	9	a	a	DET
ftr-466	277	10	prepaid	prepay	VERB
ftr-466	277	11	forward	forward	ADJ
ftr-466	277	12	contract	contract	NOUN
ftr-466	277	13	is	be	AUX
ftr-466	277	14	,	,	PUNCT
ftr-466	277	15	in	in	ADP
ftr-466	277	16	part	part	NOUN
ftr-466	277	17	,	,	PUNCT
ftr-466	277	18	debt	debt	NOUN
ftr-466	277	19	that	that	PRON
ftr-466	277	20	should	should	AUX
ftr-466	277	21	generate	generate	VERB
ftr-466	277	22	interest	interest	NOUN
ftr-466	277	23	income	income	NOUN
ftr-466	277	24	and	and	CCONJ
ftr-466	277	25	deductions	deduction	NOUN
ftr-466	277	26	.	.	PUNCT
ftr-466	278	1	others	other	NOUN
ftr-466	278	2	believe	believe	VERB
ftr-466	278	3	that	that	SCONJ
ftr-466	278	4	regulations	regulation	NOUN
ftr-466	278	5	are	be	AUX
ftr-466	278	6	needed	need	VERB
ftr-466	278	7	allowing	allow	VERB
ftr-466	278	8	this	this	DET
ftr-466	278	9	treatment	treatment	NOUN
ftr-466	278	10	.	.	PUNCT
ftr-466	278	11	"	"	PUNCT
ftr-466	278	12	)	)	PUNCT
ftr-466	278	13	.	.	PUNCT
ftr-466	279	1	31	31	NUM
ftr-466	279	2	.	.	PUNCT
ftr-466	280	1	if	if	SCONJ
ftr-466	280	2	the	the	DET
ftr-466	280	3	seller	seller	NOUN
ftr-466	280	4	delivers	deliver	VERB
ftr-466	280	5	the	the	DET
ftr-466	280	6	underlying	underlie	VERB
ftr-466	280	7	property	property	NOUN
ftr-466	280	8	to	to	ADP
ftr-466	280	9	the	the	DET
ftr-466	280	10	purchaser	purchaser	NOUN
ftr-466	280	11	.	.	PUNCT
ftr-466	281	1	then	then	ADV
ftr-466	281	2	the	the	DET
ftr-466	281	3	seller	seller	NOUN
ftr-466	281	4	recognizes	recognize	VERB
ftr-466	281	5	gain	gain	NOUN
ftr-466	281	6	or	or	CCONJ
ftr-466	281	7	loss	loss	NOUN
ftr-466	281	8	under	under	ADP
ftr-466	281	9	§	§	PROPN
ftr-466	281	10	1001	1001	NUM
ftr-466	281	11	at	at	ADP
ftr-466	281	12	the	the	DET
ftr-466	281	13	time	time	NOUN
ftr-466	281	14	she	she	PRON
ftr-466	281	15	delivers	deliver	VERB
ftr-466	281	16	that	that	DET
ftr-466	281	17	property	property	NOUN
ftr-466	281	18	.	.	PUNCT
ftr-466	282	1	the	the	DET
ftr-466	282	2	character	character	NOUN
ftr-466	282	3	of	of	ADP
ftr-466	282	4	the	the	DET
ftr-466	282	5	gain	gain	NOUN
ftr-466	282	6	or	or	CCONJ
ftr-466	282	7	loss	loss	NOUN
ftr-466	282	8	will	will	AUX
ftr-466	282	9	depend	depend	VERB
ftr-466	282	10	on	on	ADP
ftr-466	282	11	the	the	DET
ftr-466	282	12	nature	nature	NOUN
ftr-466	282	13	of	of	ADP
ftr-466	282	14	the	the	DET
ftr-466	282	15	underlying	underlie	VERB
ftr-466	282	16	property	property	NOUN
ftr-466	282	17	in	in	ADP
ftr-466	282	18	the	the	DET
ftr-466	282	19	hands	hand	NOUN
ftr-466	282	20	of	of	ADP
ftr-466	282	21	the	the	DET
ftr-466	282	22	seller	seller	NOUN
ftr-466	282	23	.	.	PUNCT
ftr-466	283	1	irc	irc	PROPN
ftr-466	283	2	§	§	PROPN
ftr-466	283	3	1222	1222	NUM
ftr-466	283	4	.	.	PUNCT
ftr-466	284	1	the	the	DET
ftr-466	284	2	purchaser	purchaser	NOUN
ftr-466	284	3	in	in	ADP
ftr-466	284	4	a	a	DET
ftr-466	284	5	forward	forward	ADJ
ftr-466	284	6	contract	contract	NOUN
ftr-466	284	7	takes	take	VERB
ftr-466	284	8	a	a	DET
ftr-466	284	9	basis	basis	NOUN
ftr-466	284	10	in	in	ADP
ftr-466	284	11	the	the	DET
ftr-466	284	12	underlying	underlie	VERB
ftr-466	284	13	property	property	NOUN
ftr-466	284	14	equal	equal	ADJ
ftr-466	284	15	to	to	ADP
ftr-466	284	16	the	the	DET
ftr-466	284	17	purchase	purchase	NOUN
ftr-466	284	18	price	price	NOUN
ftr-466	284	19	of	of	ADP
ftr-466	284	20	that	that	DET
ftr-466	284	21	property	property	NOUN
ftr-466	284	22	.	.	PUNCT
ftr-466	285	1	irc	irc	PROPN
ftr-466	285	2	§	§	PROPN
ftr-466	285	3	1012	1012	NUM
ftr-466	285	4	.	.	PUNCT
ftr-466	286	1	32	32	NUM
ftr-466	286	2	.	.	PUNCT
ftr-466	287	1	if	if	SCONJ
ftr-466	287	2	the	the	DET
ftr-466	287	3	parties	party	NOUN
ftr-466	287	4	enter	enter	VERB
ftr-466	287	5	into	into	ADP
ftr-466	287	6	offsetting	offset	VERB
ftr-466	287	7	contracts	contract	NOUN
ftr-466	287	8	,	,	PUNCT
ftr-466	287	9	then	then	ADV
ftr-466	287	10	the	the	DET
ftr-466	287	11	parties	party	NOUN
ftr-466	287	12	are	be	AUX
ftr-466	287	13	treated	treat	VERB
ftr-466	287	14	as	as	ADP
ftr-466	287	15	having	having	AUX
ftr-466	287	16	consummated	consummate	VERB
ftr-466	287	17	back	back	NOUN
ftr-466	287	18	-	-	PUNCT
ftr-466	287	19	to	to	ADP
ftr-466	287	20	-	-	PUNCT
ftr-466	287	21	back	back	NOUN
ftr-466	287	22	sales	sale	NOUN
ftr-466	287	23	of	of	ADP
ftr-466	287	24	the	the	DET
ftr-466	287	25	same	same	ADJ
ftr-466	287	26	asset	asset	NOUN
ftr-466	287	27	.	.	PUNCT
ftr-466	288	1	they	they	PRON
ftr-466	288	2	will	will	AUX
ftr-466	288	3	recognize	recognize	VERB
ftr-466	288	4	gain	gain	NOUN
ftr-466	288	5	or	or	CCONJ
ftr-466	288	6	loss	loss	NOUN
ftr-466	288	7	accordingly	accordingly	ADV
ftr-466	288	8	under	under	ADP
ftr-466	288	9	§	§	PROPN
ftr-466	288	10	1001	1001	NUM
ftr-466	288	11	.	.	PUNCT
ftr-466	289	1	example	example	NOUN
ftr-466	289	2	.	.	PUNCT
ftr-466	290	1	x	x	PUNCT
ftr-466	290	2	and	and	CCONJ
ftr-466	290	3	a	a	PRON
ftr-466	290	4	enter	enter	VERB
ftr-466	290	5	into	into	ADP
ftr-466	290	6	a	a	DET
ftr-466	290	7	forward	forward	ADJ
ftr-466	290	8	contract	contract	NOUN
ftr-466	290	9	that	that	PRON
ftr-466	290	10	obligates	obligate	VERB
ftr-466	290	11	x	x	PUNCT
ftr-466	290	12	to	to	PART
ftr-466	290	13	purchase	purchase	VERB
ftr-466	290	14	one	one	NUM
ftr-466	290	15	barrel	barrel	NOUN
ftr-466	290	16	of	of	ADP
ftr-466	290	17	oil	oil	NOUN
ftr-466	290	18	on	on	ADP
ftr-466	290	19	july	july	PROPN
ftr-466	290	20	1	1	NUM
ftr-466	290	21	,	,	PUNCT
ftr-466	290	22	1998	1998	NUM
ftr-466	290	23	,	,	PUNCT
ftr-466	290	24	for	for	ADP
ftr-466	290	25	$	$	SYM
ftr-466	290	26	20	20	NUM
ftr-466	290	27	.	.	PUNCT
ftr-466	291	1	the	the	DET
ftr-466	291	2	price	price	NOUN
ftr-466	291	3	of	of	ADP
ftr-466	291	4	oil	oil	NOUN
ftr-466	291	5	on	on	ADP
ftr-466	291	6	july	july	PROPN
ftr-466	291	7	1	1	NUM
ftr-466	291	8	.	.	NUM
ftr-466	291	9	1998	1998	NUM
ftr-466	291	10	,	,	PUNCT
ftr-466	291	11	turns	turn	VERB
ftr-466	291	12	out	out	ADP
ftr-466	291	13	to	to	PART
ftr-466	291	14	be	be	AUX
ftr-466	291	15	$	$	SYM
ftr-466	291	16	10	10	NUM
ftr-466	291	17	.	.	PUNCT
ftr-466	292	1	on	on	ADP
ftr-466	292	2	that	that	DET
ftr-466	292	3	date	date	NOUN
ftr-466	292	4	,	,	PUNCT
ftr-466	292	5	x	x	PUNCT
ftr-466	292	6	and	and	CCONJ
ftr-466	292	7	a	a	PRON
ftr-466	292	8	enter	enter	VERB
ftr-466	292	9	into	into	ADP
ftr-466	292	10	an	an	DET
ftr-466	292	11	offsetting	offset	VERB
ftr-466	292	12	contract	contract	NOUN
ftr-466	292	13	under	under	ADP
ftr-466	292	14	which	which	PRON
ftr-466	292	15	x	x	PRON
ftr-466	292	16	agrees	agree	VERB
ftr-466	292	17	to	to	PART
ftr-466	292	18	sell	sell	VERB
ftr-466	292	19	one	one	NUM
ftr-466	292	20	barrel	barrel	NOUN
ftr-466	292	21	of	of	ADP
ftr-466	292	22	oil	oil	NOUN
ftr-466	292	23	to	to	ADP
ftr-466	292	24	a	a	PRON
ftr-466	292	25	for	for	ADP
ftr-466	292	26	$	$	SYM
ftr-466	292	27	10	10	NUM
ftr-466	292	28	.	.	PUNCT
ftr-466	293	1	thus	thus	ADV
ftr-466	293	2	,	,	PUNCT
ftr-466	293	3	x	x	PRON
ftr-466	293	4	purchased	purchase	VERB
ftr-466	293	5	a	a	DET
ftr-466	293	6	barrel	barrel	NOUN
ftr-466	293	7	of	of	ADP
ftr-466	293	8	oil	oil	NOUN
ftr-466	293	9	from	from	ADP
ftr-466	293	10	a	a	PRON
ftr-466	293	11	for	for	ADP
ftr-466	293	12	$	$	SYM
ftr-466	293	13	20	20	NUM
ftr-466	293	14	,	,	PUNCT
ftr-466	293	15	and	and	CCONJ
ftr-466	293	16	then	then	ADV
ftr-466	293	17	immediately	immediately	ADV
ftr-466	293	18	sold	sell	VERB
ftr-466	293	19	that	that	DET
ftr-466	293	20	barrel	barrel	NOUN
ftr-466	293	21	of	of	ADP
ftr-466	293	22	oil	oil	NOUN
ftr-466	293	23	to	to	ADP
ftr-466	293	24	a	a	PRON
ftr-466	293	25	for	for	ADP
ftr-466	293	26	$	$	SYM
ftr-466	293	27	10	10	NUM
ftr-466	293	28	.	.	PUNCT
ftr-466	294	1	thus	thus	ADV
ftr-466	294	2	,	,	PUNCT
ftr-466	294	3	x	x	PRON
ftr-466	294	4	recognizes	recognize	VERB
ftr-466	294	5	a	a	DET
ftr-466	294	6	$	$	SYM
ftr-466	294	7	10	10	NUM
ftr-466	294	8	loss	loss	NOUN
ftr-466	294	9	,	,	PUNCT
ftr-466	294	10	and	and	CCONJ
ftr-466	294	11	a	a	PRON
ftr-466	294	12	recognizes	recognize	VERB
ftr-466	294	13	a	a	DET
ftr-466	294	14	$	$	SYM
ftr-466	294	15	10	10	NUM
ftr-466	294	16	gain	gain	NOUN
ftr-466	294	17	.	.	PUNCT
ftr-466	295	1	1997	1997	NUM
ftr-466	295	2	]	]	PUNCT
ftr-466	295	3	florida	florida	PROPN
ftr-466	295	4	tax	tax	PROPN
ftr-466	295	5	review	review	NOUN
ftr-466	295	6	if	if	SCONJ
ftr-466	295	7	one	one	NUM
ftr-466	295	8	party	party	NOUN
ftr-466	295	9	sells	sell	VERB
ftr-466	295	10	or	or	CCONJ
ftr-466	295	11	assigns	assign	VERB
ftr-466	295	12	her	her	PRON
ftr-466	295	13	rights	right	NOUN
ftr-466	295	14	under	under	ADP
ftr-466	295	15	the	the	DET
ftr-466	295	16	forward	forward	ADJ
ftr-466	295	17	contract	contract	NOUN
ftr-466	295	18	,	,	PUNCT
ftr-466	295	19	she	she	PRON
ftr-466	295	20	will	will	AUX
ftr-466	295	21	recognize	recognize	VERB
ftr-466	295	22	gain	gain	NOUN
ftr-466	295	23	or	or	CCONJ
ftr-466	295	24	loss	loss	NOUN
ftr-466	295	25	at	at	ADP
ftr-466	295	26	the	the	DET
ftr-466	295	27	time	time	NOUN
ftr-466	295	28	of	of	ADP
ftr-466	295	29	the	the	DET
ftr-466	295	30	sale	sale	NOUN
ftr-466	295	31	or	or	CCONJ
ftr-466	295	32	assignment	assignment	NOUN
ftr-466	295	33	of	of	ADP
ftr-466	295	34	the	the	DET
ftr-466	295	35	contract.3	contract.3	NOUN
ftr-466	295	36	"	"	PUNCT
ftr-466	295	37	the	the	DET
ftr-466	295	38	character	character	NOUN
ftr-466	295	39	of	of	ADP
ftr-466	295	40	that	that	DET
ftr-466	295	41	gain	gain	NOUN
ftr-466	295	42	or	or	CCONJ
ftr-466	295	43	loss	loss	NOUN
ftr-466	295	44	will	will	AUX
ftr-466	295	45	turn	turn	VERB
ftr-466	295	46	on	on	ADP
ftr-466	295	47	the	the	DET
ftr-466	295	48	nature	nature	NOUN
ftr-466	295	49	of	of	ADP
ftr-466	295	50	the	the	DET
ftr-466	295	51	contract	contract	NOUN
ftr-466	295	52	in	in	ADP
ftr-466	295	53	the	the	DET
ftr-466	295	54	hands	hand	NOUN
ftr-466	295	55	of	of	ADP
ftr-466	295	56	the	the	DET
ftr-466	295	57	particular	particular	ADJ
ftr-466	295	58	taxpayer	taxpayer	NOUN
ftr-466	295	59	.	.	PUNCT
ftr-466	296	1	4	4	NUM
ftr-466	296	2	the	the	DET
ftr-466	296	3	character	character	NOUN
ftr-466	296	4	of	of	ADP
ftr-466	296	5	the	the	DET
ftr-466	296	6	gain	gain	NOUN
ftr-466	296	7	or	or	CCONJ
ftr-466	296	8	loss	loss	NOUN
ftr-466	296	9	recognized	recognize	VERB
ftr-466	296	10	upon	upon	SCONJ
ftr-466	296	11	the	the	DET
ftr-466	296	12	cash	cash	NOUN
ftr-466	296	13	settlement	settlement	NOUN
ftr-466	296	14	of	of	ADP
ftr-466	296	15	a	a	DET
ftr-466	296	16	forward	forward	ADJ
ftr-466	296	17	contract	contract	NOUN
ftr-466	296	18	will	will	AUX
ftr-466	296	19	be	be	AUX
ftr-466	296	20	capital	capital	NOUN
ftr-466	296	21	if	if	SCONJ
ftr-466	296	22	the	the	DET
ftr-466	296	23	underlying	underlie	VERB
ftr-466	296	24	property	property	NOUN
ftr-466	296	25	would	would	AUX
ftr-466	296	26	qualify	qualify	VERB
ftr-466	296	27	as	as	ADP
ftr-466	296	28	a	a	DET
ftr-466	296	29	capital	capital	NOUN
ftr-466	296	30	asset	asset	NOUN
ftr-466	296	31	in	in	ADP
ftr-466	296	32	the	the	DET
ftr-466	296	33	hands	hand	NOUN
ftr-466	296	34	of	of	ADP
ftr-466	296	35	the	the	DET
ftr-466	296	36	taxpayer	taxpayer	NOUN
ftr-466	296	37	in	in	ADP
ftr-466	296	38	question.35	question.35	NOUN
ftr-466	296	39	in	in	ADP
ftr-466	296	40	certain	certain	ADJ
ftr-466	296	41	instances	instance	NOUN
ftr-466	296	42	,	,	PUNCT
ftr-466	296	43	items	item	NOUN
ftr-466	296	44	of	of	ADP
ftr-466	296	45	loss	loss	NOUN
ftr-466	296	46	from	from	ADP
ftr-466	296	47	forward	forward	ADJ
ftr-466	296	48	contracts	contract	NOUN
ftr-466	296	49	may	may	AUX
ftr-466	296	50	be	be	AUX
ftr-466	296	51	deferred	defer	VERB
ftr-466	296	52	under	under	ADP
ftr-466	296	53	section	section	NOUN
ftr-466	296	54	1092.36	1092.36	NUM
ftr-466	296	55	b.	b.	NOUN
ftr-466	296	56	source.-forward	source.-forward	PROPN
ftr-466	296	57	contracts	contract	NOUN
ftr-466	296	58	are	be	AUX
ftr-466	296	59	personal	personal	ADJ
ftr-466	296	60	property	property	NOUN
ftr-466	296	61	in	in	ADP
ftr-466	296	62	the	the	DET
ftr-466	296	63	hands	hand	NOUN
ftr-466	296	64	of	of	ADP
ftr-466	296	65	most	most	ADJ
ftr-466	296	66	investors.37	investors.37	NOUN
ftr-466	296	67	the	the	DET
ftr-466	296	68	source	source	NOUN
ftr-466	296	69	of	of	ADP
ftr-466	296	70	income	income	NOUN
ftr-466	296	71	from	from	ADP
ftr-466	296	72	the	the	DET
ftr-466	296	73	sale	sale	NOUN
ftr-466	296	74	of	of	ADP
ftr-466	296	75	personal	personal	ADJ
ftr-466	296	76	property	property	NOUN
ftr-466	296	77	is	be	AUX
ftr-466	296	78	determined	determine	VERB
ftr-466	296	79	by	by	ADP
ftr-466	296	80	reference	reference	NOUN
ftr-466	296	81	to	to	ADP
ftr-466	296	82	the	the	DET
ftr-466	296	83	residence	residence	NOUN
ftr-466	296	84	of	of	ADP
ftr-466	296	85	the	the	DET
ftr-466	296	86	owner	owner	NOUN
ftr-466	296	87	of	of	ADP
ftr-466	296	88	that	that	DET
ftr-466	296	89	property.38	property.38	PROPN
ftr-466	296	90	thus	thus	ADV
ftr-466	296	91	,	,	PUNCT
ftr-466	296	92	a	a	DET
ftr-466	296	93	foreign	foreign	ADJ
ftr-466	296	94	investor	investor	NOUN
ftr-466	296	95	who	who	PRON
ftr-466	296	96	sells	sell	VERB
ftr-466	296	97	a	a	DET
ftr-466	296	98	forward	forward	ADJ
ftr-466	296	99	contract,39	contract,39	NOUN
ftr-466	296	100	or	or	CCONJ
ftr-466	296	101	otherwise	otherwise	ADV
ftr-466	296	102	terminates	terminate	VERB
ftr-466	296	103	her	her	PRON
ftr-466	296	104	rights	right	NOUN
ftr-466	296	105	or	or	CCONJ
ftr-466	296	106	obligations	obligation	NOUN
ftr-466	296	107	thereunder	thereunder	NOUN
ftr-466	296	108	,	,	PUNCT
ftr-466	296	109	n	n	CCONJ
ftr-466	296	110	"	"	PUNCT
ftr-466	296	111	will	will	AUX
ftr-466	296	112	normally	normally	ADV
ftr-466	296	113	412recognize	412recognize	PROPN
ftr-466	296	114	foreign	foreign	ADJ
ftr-466	296	115	source	source	NOUN
ftr-466	296	116	income	income	NOUN
ftr-466	296	117	'	'	PUNCT
ftr-466	296	118	on	on	ADP
ftr-466	296	119	which	which	PRON
ftr-466	296	120	she	she	PRON
ftr-466	296	121	will	will	AUX
ftr-466	296	122	not	not	PART
ftr-466	296	123	pay	pay	VERB
ftr-466	296	124	u.s	u.s	PROPN
ftr-466	296	125	.	.	PROPN
ftr-466	296	126	tax.42	tax.42	NOUN
ftr-466	296	127	the	the	DET
ftr-466	296	128	exception	exception	NOUN
ftr-466	296	129	to	to	ADP
ftr-466	296	130	that	that	DET
ftr-466	296	131	rule	rule	NOUN
ftr-466	296	132	applies	apply	VERB
ftr-466	296	133	to	to	ADP
ftr-466	296	134	long	long	ADV
ftr-466	296	135	forward	forward	ADV
ftr-466	296	136	contracts	contract	NOUN
ftr-466	296	137	pertaining	pertain	VERB
ftr-466	296	138	to	to	ADP
ftr-466	296	139	u.s	u.s	PROPN
ftr-466	296	140	.	.	PROPN
ftr-466	296	141	real	real	ADJ
ftr-466	296	142	property	property	NOUN
ftr-466	296	143	;	;	PUNCT
ftr-466	296	144	those	those	DET
ftr-466	296	145	forward	forward	ADJ
ftr-466	296	146	contracts	contract	NOUN
ftr-466	296	147	generate	generate	VERB
ftr-466	296	148	u.s	u.s	PROPN
ftr-466	296	149	.	.	PROPN
ftr-466	296	150	source	source	NOUN
ftr-466	296	151	income.43	income.43	ADJ
ftr-466	296	152	33	33	NUM
ftr-466	296	153	.	.	PUNCT
ftr-466	297	1	irc	irc	PROPN
ftr-466	297	2	§	§	PROPN
ftr-466	297	3	1001	1001	NUM
ftr-466	297	4	.	.	PUNCT
ftr-466	298	1	the	the	DET
ftr-466	298	2	question	question	NOUN
ftr-466	298	3	of	of	ADP
ftr-466	298	4	whether	whether	SCONJ
ftr-466	298	5	the	the	DET
ftr-466	298	6	counterparty	counterparty	NOUN
ftr-466	298	7	of	of	ADP
ftr-466	298	8	the	the	DET
ftr-466	298	9	person	person	NOUN
ftr-466	298	10	who	who	PRON
ftr-466	298	11	assigned	assign	VERB
ftr-466	298	12	the	the	DET
ftr-466	298	13	contract	contract	NOUN
ftr-466	298	14	will	will	AUX
ftr-466	298	15	recognize	recognize	VERB
ftr-466	298	16	gain	gain	NOUN
ftr-466	298	17	or	or	CCONJ
ftr-466	298	18	loss	loss	NOUN
ftr-466	298	19	under	under	ADP
ftr-466	298	20	cottage	cottage	NOUN
ftr-466	298	21	savings	saving	NOUN
ftr-466	298	22	,	,	PUNCT
ftr-466	298	23	inc	inc	PROPN
ftr-466	298	24	.	.	PROPN
ftr-466	298	25	v.	v.	PROPN
ftr-466	298	26	commissioner	commissioner	PROPN
ftr-466	298	27	,	,	PUNCT
ftr-466	298	28	499	499	NUM
ftr-466	298	29	u.s	u.s	PROPN
ftr-466	298	30	.	.	PROPN
ftr-466	298	31	554	554	NUM
ftr-466	298	32	(	(	PUNCT
ftr-466	298	33	1991	1991	NUM
ftr-466	298	34	)	)	PUNCT
ftr-466	298	35	,	,	PUNCT
ftr-466	298	36	is	be	AUX
ftr-466	298	37	beyond	beyond	ADP
ftr-466	298	38	the	the	DET
ftr-466	298	39	scope	scope	NOUN
ftr-466	298	40	of	of	ADP
ftr-466	298	41	this	this	DET
ftr-466	298	42	article	article	NOUN
ftr-466	298	43	.	.	PUNCT
ftr-466	299	1	34	34	NUM
ftr-466	299	2	.	.	PUNCT
ftr-466	300	1	irc	irc	PROPN
ftr-466	300	2	§	§	PROPN
ftr-466	300	3	1222	1222	NUM
ftr-466	300	4	.	.	PUNCT
ftr-466	301	1	35	35	NUM
ftr-466	301	2	.	.	PUNCT
ftr-466	302	1	irc	irc	PROPN
ftr-466	302	2	§	§	ADJ
ftr-466	302	3	1234a	1234a	NUM
ftr-466	302	4	.	.	PUNCT
ftr-466	303	1	as	as	SCONJ
ftr-466	303	2	this	this	DET
ftr-466	303	3	article	article	NOUN
ftr-466	303	4	was	be	AUX
ftr-466	303	5	about	about	ADJ
ftr-466	303	6	to	to	PART
ftr-466	303	7	go	go	VERB
ftr-466	303	8	to	to	ADP
ftr-466	303	9	press	press	NOUN
ftr-466	303	10	,	,	PUNCT
ftr-466	303	11	the	the	DET
ftr-466	303	12	president	president	NOUN
ftr-466	303	13	signed	sign	VERB
ftr-466	303	14	into	into	ADP
ftr-466	303	15	law	law	NOUN
ftr-466	303	16	the	the	DET
ftr-466	303	17	taxpayer	taxpayer	NOUN
ftr-466	303	18	relief	relief	PROPN
ftr-466	303	19	act	act	NOUN
ftr-466	303	20	of	of	ADP
ftr-466	303	21	1997	1997	NUM
ftr-466	303	22	,	,	PUNCT
ftr-466	303	23	contained	contain	VERB
ftr-466	303	24	in	in	ADP
ftr-466	303	25	h.r	h.r	PROPN
ftr-466	303	26	.	.	PROPN
ftr-466	303	27	2014	2014	NUM
ftr-466	303	28	,	,	PUNCT
ftr-466	303	29	which	which	PRON
ftr-466	303	30	,	,	PUNCT
ftr-466	303	31	among	among	ADP
ftr-466	303	32	other	other	ADJ
ftr-466	303	33	things	thing	NOUN
ftr-466	303	34	,	,	PUNCT
ftr-466	303	35	contained	contain	VERB
ftr-466	303	36	an	an	DET
ftr-466	303	37	amendment	amendment	NOUN
ftr-466	303	38	to	to	PART
ftr-466	303	39	irc	irc	VERB
ftr-466	303	40	§	§	ADJ
ftr-466	303	41	1234a	1234a	NUM
ftr-466	303	42	.	.	PUNCT
ftr-466	304	1	that	that	DET
ftr-466	304	2	amendment	amendment	NOUN
ftr-466	304	3	eliminated	eliminate	VERB
ftr-466	304	4	the	the	DET
ftr-466	304	5	reference	reference	NOUN
ftr-466	304	6	to	to	ADP
ftr-466	304	7	§	§	PROPN
ftr-466	304	8	1092(d	1092(d	NUM
ftr-466	304	9	)	)	PUNCT
ftr-466	304	10	and	and	CCONJ
ftr-466	304	11	made	make	VERB
ftr-466	304	12	§	§	PROPN
ftr-466	304	13	1234a	1234a	NOUN
ftr-466	304	14	applicable	applicable	ADJ
ftr-466	304	15	to	to	ADP
ftr-466	304	16	all	all	DET
ftr-466	304	17	property	property	NOUN
ftr-466	304	18	.	.	PUNCT
ftr-466	305	1	taxpayer	taxpayer	NOUN
ftr-466	305	2	relief	relief	PROPN
ftr-466	305	3	act	act	NOUN
ftr-466	305	4	of	of	ADP
ftr-466	305	5	1997	1997	NUM
ftr-466	305	6	,	,	PUNCT
ftr-466	305	7	h.r	h.r	PROPN
ftr-466	305	8	.	.	PROPN
ftr-466	305	9	2014	2014	NUM
ftr-466	305	10	§	§	PROPN
ftr-466	305	11	1003(a)(1	1003(a)(1	NUM
ftr-466	305	12	)	)	PUNCT
ftr-466	305	13	,	,	PUNCT
ftr-466	305	14	reprinted	reprint	VERB
ftr-466	305	15	in	in	ADP
ftr-466	305	16	46	46	NUM
ftr-466	305	17	highlights	highlight	NOUN
ftr-466	305	18	&	&	CCONJ
ftr-466	305	19	documents	document	NOUN
ftr-466	305	20	,	,	PUNCT
ftr-466	305	21	1519	1519	NUM
ftr-466	305	22	,	,	PUNCT
ftr-466	305	23	1577	1577	NUM
ftr-466	305	24	(	(	PUNCT
ftr-466	305	25	august	august	PROPN
ftr-466	305	26	6	6	NUM
ftr-466	305	27	,	,	PUNCT
ftr-466	305	28	1997	1997	NUM
ftr-466	305	29	)	)	PUNCT
ftr-466	305	30	(	(	PUNCT
ftr-466	305	31	"	"	PUNCT
ftr-466	305	32	paragraph	paragraph	NOUN
ftr-466	305	33	(	(	PUNCT
ftr-466	305	34	1	1	NUM
ftr-466	305	35	)	)	PUNCT
ftr-466	305	36	of	of	ADP
ftr-466	305	37	section	section	NOUN
ftr-466	305	38	1234a	1234a	NUM
ftr-466	305	39	(	(	PUNCT
ftr-466	305	40	relating	relate	VERB
ftr-466	305	41	to	to	ADP
ftr-466	305	42	gains	gain	NOUN
ftr-466	305	43	and	and	CCONJ
ftr-466	305	44	losses	loss	NOUN
ftr-466	305	45	from	from	ADP
ftr-466	305	46	certain	certain	ADJ
ftr-466	305	47	terminations	termination	NOUN
ftr-466	305	48	)	)	PUNCT
ftr-466	305	49	is	be	AUX
ftr-466	305	50	amended	amend	VERB
ftr-466	305	51	by	by	ADP
ftr-466	305	52	striking	strike	VERB
ftr-466	305	53	'	'	PUNCT
ftr-466	305	54	personal	personal	ADJ
ftr-466	305	55	property	property	NOUN
ftr-466	305	56	(	(	PUNCT
ftr-466	305	57	as	as	SCONJ
ftr-466	305	58	defined	define	VERB
ftr-466	305	59	in	in	ADP
ftr-466	305	60	section	section	NOUN
ftr-466	305	61	1092(d)(1	1092(d)(1	NUM
ftr-466	305	62	)	)	PUNCT
ftr-466	305	63	)	)	PUNCT
ftr-466	305	64	'	'	PUNCT
ftr-466	305	65	and	and	CCONJ
ftr-466	305	66	inserting	insert	VERB
ftr-466	305	67	'	'	PUNCT
ftr-466	305	68	property	property	NOUN
ftr-466	305	69	.	.	PUNCT
ftr-466	305	70	'	'	PUNCT
ftr-466	306	1	"	"	PUNCT
ftr-466	306	2	)	)	PUNCT
ftr-466	306	3	.	.	PUNCT
ftr-466	307	1	that	that	DET
ftr-466	307	2	amendment	amendment	NOUN
ftr-466	307	3	will	will	AUX
ftr-466	307	4	apply	apply	VERB
ftr-466	307	5	to	to	ADP
ftr-466	307	6	all	all	DET
ftr-466	307	7	terminations	termination	NOUN
ftr-466	307	8	occurring	occur	VERB
ftr-466	307	9	more	more	ADJ
ftr-466	307	10	than	than	ADP
ftr-466	307	11	30	30	NUM
ftr-466	307	12	days	day	NOUN
ftr-466	307	13	after	after	ADP
ftr-466	307	14	august	august	PROPN
ftr-466	307	15	5	5	NUM
ftr-466	307	16	,	,	PUNCT
ftr-466	307	17	1997	1997	NUM
ftr-466	307	18	.	.	PUNCT
ftr-466	308	1	after	after	ADP
ftr-466	308	2	that	that	DET
ftr-466	308	3	date	date	NOUN
ftr-466	308	4	,	,	PUNCT
ftr-466	308	5	the	the	DET
ftr-466	308	6	character	character	NOUN
ftr-466	308	7	of	of	ADP
ftr-466	308	8	the	the	DET
ftr-466	308	9	gain	gain	NOUN
ftr-466	308	10	or	or	CCONJ
ftr-466	308	11	loss	loss	NOUN
ftr-466	308	12	attributable	attributable	ADJ
ftr-466	308	13	to	to	ADP
ftr-466	308	14	the	the	DET
ftr-466	308	15	cancellation	cancellation	NOUN
ftr-466	308	16	,	,	PUNCT
ftr-466	308	17	lapse	lapse	NOUN
ftr-466	308	18	,	,	PUNCT
ftr-466	308	19	or	or	CCONJ
ftr-466	308	20	other	other	ADJ
ftr-466	308	21	termination	termination	NOUN
ftr-466	308	22	of	of	ADP
ftr-466	308	23	a	a	DET
ftr-466	308	24	forward	forward	ADJ
ftr-466	308	25	contract	contract	NOUN
ftr-466	308	26	on	on	ADP
ftr-466	308	27	any	any	DET
ftr-466	308	28	capital	capital	NOUN
ftr-466	308	29	asset	asset	NOUN
ftr-466	308	30	will	will	AUX
ftr-466	308	31	be	be	AUX
ftr-466	308	32	capital	capital	NOUN
ftr-466	308	33	,	,	PUNCT
ftr-466	308	34	regardless	regardless	ADV
ftr-466	308	35	of	of	ADP
ftr-466	308	36	whether	whether	SCONJ
ftr-466	308	37	that	that	DET
ftr-466	308	38	asset	asset	NOUN
ftr-466	308	39	qualifies	qualify	VERB
ftr-466	308	40	as	as	SCONJ
ftr-466	308	41	actively	actively	ADV
ftr-466	308	42	traded	trade	VERB
ftr-466	308	43	personal	personal	ADJ
ftr-466	308	44	property	property	NOUN
ftr-466	308	45	.	.	PUNCT
ftr-466	309	1	36	36	NUM
ftr-466	309	2	.	.	PUNCT
ftr-466	310	1	the	the	DET
ftr-466	310	2	straddle	straddle	NOUN
ftr-466	310	3	rules	rule	NOUN
ftr-466	310	4	contained	contain	VERB
ftr-466	310	5	in	in	ADP
ftr-466	310	6	§	§	PROPN
ftr-466	310	7	1092	1092	NUM
ftr-466	310	8	are	be	AUX
ftr-466	310	9	discussed	discuss	VERB
ftr-466	310	10	below	below	ADV
ftr-466	310	11	in	in	ADP
ftr-466	310	12	notes	note	NOUN
ftr-466	310	13	180	180	NUM
ftr-466	310	14	-	-	SYM
ftr-466	310	15	186	186	NUM
ftr-466	310	16	and	and	CCONJ
ftr-466	310	17	accompanying	accompany	VERB
ftr-466	310	18	text	text	NOUN
ftr-466	310	19	.	.	PUNCT
ftr-466	311	1	37	37	NUM
ftr-466	311	2	.	.	PUNCT
ftr-466	312	1	see	see	VERB
ftr-466	312	2	irc	irc	PROPN
ftr-466	312	3	§	§	PROPN
ftr-466	312	4	1221	1221	NUM
ftr-466	312	5	.	.	PUNCT
ftr-466	313	1	38	38	NUM
ftr-466	313	2	.	.	PUNCT
ftr-466	314	1	irc	irc	PROPN
ftr-466	314	2	§	§	PROPN
ftr-466	314	3	865(a	865(a	PROPN
ftr-466	314	4	)	)	PUNCT
ftr-466	314	5	.	.	PUNCT
ftr-466	315	1	the	the	DET
ftr-466	315	2	service	service	NOUN
ftr-466	315	3	has	have	AUX
ftr-466	315	4	not	not	PART
ftr-466	315	5	exercised	exercise	VERB
ftr-466	315	6	its	its	PRON
ftr-466	315	7	authority	authority	NOUN
ftr-466	315	8	under	under	ADP
ftr-466	315	9	§	§	PROPN
ftr-466	315	10	865(j)(2	865(j)(2	NUM
ftr-466	315	11	)	)	PUNCT
ftr-466	315	12	to	to	PART
ftr-466	315	13	issue	issue	VERB
ftr-466	315	14	regulations	regulation	NOUN
ftr-466	315	15	governing	govern	VERB
ftr-466	315	16	the	the	DET
ftr-466	315	17	source	source	NOUN
ftr-466	315	18	of	of	ADP
ftr-466	315	19	income	income	NOUN
ftr-466	315	20	from	from	ADP
ftr-466	315	21	forward	forward	ADJ
ftr-466	315	22	contracts	contract	NOUN
ftr-466	315	23	.	.	PUNCT
ftr-466	316	1	39	39	NUM
ftr-466	316	2	.	.	PUNCT
ftr-466	317	1	see	see	VERB
ftr-466	317	2	irc	irc	PROPN
ftr-466	317	3	§	§	PROPN
ftr-466	317	4	1001	1001	NUM
ftr-466	317	5	.	.	PUNCT
ftr-466	318	1	40	40	NUM
ftr-466	318	2	.	.	PUNCT
ftr-466	318	3	section	section	NOUN
ftr-466	318	4	1234a	1234a	PROPN
ftr-466	318	5	supplies	supply	VERB
ftr-466	318	6	the	the	DET
ftr-466	318	7	missing	miss	VERB
ftr-466	318	8	sale	sale	NOUN
ftr-466	318	9	or	or	CCONJ
ftr-466	318	10	exchange	exchange	NOUN
ftr-466	318	11	in	in	ADP
ftr-466	318	12	the	the	DET
ftr-466	318	13	case	case	NOUN
ftr-466	318	14	of	of	ADP
ftr-466	318	15	certain	certain	ADJ
ftr-466	318	16	options	option	NOUN
ftr-466	318	17	.	.	PUNCT
ftr-466	319	1	see	see	VERB
ftr-466	319	2	supra	supra	ADJ
ftr-466	319	3	text	text	NOUN
ftr-466	319	4	accompanying	accompanying	ADJ
ftr-466	319	5	note	note	NOUN
ftr-466	319	6	35	35	NUM
ftr-466	319	7	.	.	NOUN
ftr-466	319	8	41	41	NUM
ftr-466	319	9	.	.	PUNCT
ftr-466	320	1	irc	irc	PROPN
ftr-466	320	2	§	§	PROPN
ftr-466	320	3	865(a)(2	865(a)(2	NUM
ftr-466	320	4	)	)	PUNCT
ftr-466	320	5	.	.	PUNCT
ftr-466	321	1	42	42	NUM
ftr-466	321	2	.	.	PUNCT
ftr-466	322	1	irc	irc	PROPN
ftr-466	322	2	§	§	PROPN
ftr-466	322	3	871(a)(1	871(a)(1	NUM
ftr-466	322	4	)	)	PUNCT
ftr-466	322	5	(	(	PUNCT
ftr-466	322	6	imposing	impose	VERB
ftr-466	322	7	tax	tax	NOUN
ftr-466	322	8	on	on	ADP
ftr-466	322	9	u.s	u.s	PROPN
ftr-466	322	10	.	.	PROPN
ftr-466	322	11	source	source	NOUN
ftr-466	322	12	income	income	NOUN
ftr-466	322	13	)	)	PUNCT
ftr-466	322	14	.	.	PUNCT
ftr-466	323	1	43	43	NUM
ftr-466	323	2	.	.	PUNCT
ftr-466	324	1	irc	irc	PROPN
ftr-466	324	2	§	§	PROPN
ftr-466	324	3	897(a)(1	897(a)(1	PROPN
ftr-466	324	4	)	)	PUNCT
ftr-466	324	5	,	,	PUNCT
ftr-466	324	6	(	(	PUNCT
ftr-466	324	7	c)(6)(a	c)(6)(a	NOUN
ftr-466	324	8	)	)	PUNCT
ftr-466	324	9	;	;	PUNCT
ftr-466	324	10	regs	reg	NOUN
ftr-466	324	11	.	.	PUNCT
ftr-466	325	1	§	§	PROPN
ftr-466	325	2	1.897	1.897	NUM
ftr-466	325	3	-	-	PUNCT
ftr-466	325	4	1(d)(2)(ii)(b	1(d)(2)(ii)(b	NUM
ftr-466	325	5	)	)	PUNCT
ftr-466	325	6	(	(	PUNCT
ftr-466	325	7	"	"	PUNCT
ftr-466	325	8	an	an	DET
ftr-466	325	9	option	option	NOUN
ftr-466	325	10	,	,	PUNCT
ftr-466	325	11	a	a	DET
ftr-466	325	12	contract	contract	NOUN
ftr-466	325	13	,	,	PUNCT
ftr-466	325	14	or	or	CCONJ
ftr-466	325	15	a	a	DET
ftr-466	325	16	right	right	NOUN
ftr-466	325	17	of	of	ADP
ftr-466	325	18	first	first	ADJ
ftr-466	325	19	refusal	refusal	NOUN
ftr-466	325	20	to	to	PART
ftr-466	325	21	acquire	acquire	VERB
ftr-466	325	22	any	any	DET
ftr-466	325	23	interest	interest	NOUN
ftr-466	325	24	in	in	ADP
ftr-466	325	25	real	real	ADJ
ftr-466	325	26	property	property	NOUN
ftr-466	325	27	...	...	PUNCT
ftr-466	325	28	will	will	AUX
ftr-466	325	29	itself	itself	PRON
ftr-466	325	30	constitute	constitute	VERB
ftr-466	325	31	an	an	DET
ftr-466	325	32	interest	interest	NOUN
ftr-466	325	33	in	in	ADP
ftr-466	325	34	real	real	ADJ
ftr-466	325	35	property	property	NOUN
ftr-466	325	36	other	other	ADJ
ftr-466	325	37	than	than	ADP
ftr-466	325	38	solely	solely	ADV
ftr-466	325	39	as	as	ADP
ftr-466	325	40	a	a	DET
ftr-466	325	41	creditor	creditor	NOUN
ftr-466	325	42	.	.	PUNCT
ftr-466	325	43	"	"	PUNCT
ftr-466	325	44	)	)	PUNCT
ftr-466	325	45	.	.	PUNCT
ftr-466	326	1	[	[	X
ftr-466	326	2	vol	vol	NOUN
ftr-466	326	3	3:8	3:8	NUM
ftr-466	326	4	economically	economically	ADV
ftr-466	326	5	equivalent	equivalent	ADJ
ftr-466	326	6	financial	financial	ADJ
ftr-466	326	7	insmtnnents	insmtnnent	NOUN
ftr-466	326	8	c.	c.	PROPN
ftr-466	326	9	options	option	NOUN
ftr-466	326	10	1	1	NUM
ftr-466	326	11	.	.	PUNCT
ftr-466	326	12	rights	right	NOUN
ftr-466	326	13	and	and	CCONJ
ftr-466	326	14	obligations.-an	obligations.-an	NOUN
ftr-466	326	15	option	option	NOUN
ftr-466	326	16	evidences	evidence	VERB
ftr-466	326	17	the	the	DET
ftr-466	326	18	right	right	NOUN
ftr-466	326	19	,	,	PUNCT
ftr-466	326	20	but	but	CCONJ
ftr-466	326	21	not	not	PART
ftr-466	326	22	the	the	DET
ftr-466	326	23	obligation	obligation	NOUN
ftr-466	326	24	,	,	PUNCT
ftr-466	326	25	to	to	PART
ftr-466	326	26	purchase	purchase	VERB
ftr-466	326	27	or	or	CCONJ
ftr-466	326	28	sell	sell	VERB
ftr-466	326	29	an	an	DET
ftr-466	326	30	asset	asset	NOUN
ftr-466	326	31	at	at	ADP
ftr-466	326	32	a	a	DET
ftr-466	326	33	specified	specified	ADJ
ftr-466	326	34	price	price	NOUN
ftr-466	326	35	(	(	PUNCT
ftr-466	326	36	the	the	DET
ftr-466	326	37	"	"	PUNCT
ftr-466	326	38	strike	strike	NOUN
ftr-466	326	39	price	price	NOUN
ftr-466	326	40	"	"	PUNCT
ftr-466	326	41	)	)	PUNCT
ftr-466	326	42	.	.	PUNCT
ftr-466	327	1	for	for	ADP
ftr-466	327	2	every	every	DET
ftr-466	327	3	option	option	NOUN
ftr-466	327	4	,	,	PUNCT
ftr-466	327	5	there	there	PRON
ftr-466	327	6	exists	exist	VERB
ftr-466	327	7	(	(	PUNCT
ftr-466	327	8	1	1	X
ftr-466	327	9	)	)	PUNCT
ftr-466	327	10	a	a	DET
ftr-466	327	11	person	person	NOUN
ftr-466	327	12	who	who	PRON
ftr-466	327	13	has	have	VERB
ftr-466	327	14	the	the	DET
ftr-466	327	15	right	right	NOUN
ftr-466	327	16	(	(	PUNCT
ftr-466	327	17	but	but	CCONJ
ftr-466	327	18	not	not	PART
ftr-466	327	19	the	the	DET
ftr-466	327	20	obligation	obligation	NOUN
ftr-466	327	21	)	)	PUNCT
ftr-466	327	22	to	to	PART
ftr-466	327	23	require	require	VERB
ftr-466	327	24	another	another	DET
ftr-466	327	25	person	person	NOUN
ftr-466	327	26	to	to	PART
ftr-466	327	27	purchase	purchase	VERB
ftr-466	327	28	or	or	CCONJ
ftr-466	327	29	sell	sell	VERB
ftr-466	327	30	an	an	DET
ftr-466	327	31	asset	asset	NOUN
ftr-466	327	32	,	,	PUNCT
ftr-466	327	33	and	and	CCONJ
ftr-466	327	34	(	(	PUNCT
ftr-466	327	35	2	2	X
ftr-466	327	36	)	)	PUNCT
ftr-466	327	37	a	a	DET
ftr-466	327	38	person	person	NOUN
ftr-466	327	39	who	who	PRON
ftr-466	327	40	is	be	AUX
ftr-466	327	41	obliged	oblige	VERB
ftr-466	327	42	to	to	ADP
ftr-466	327	43	either	either	CCONJ
ftr-466	327	44	purchase	purchase	VERB
ftr-466	327	45	or	or	CCONJ
ftr-466	327	46	sell	sell	VERB
ftr-466	327	47	an	an	DET
ftr-466	327	48	asset	asset	NOUN
ftr-466	327	49	upon	upon	SCONJ
ftr-466	327	50	the	the	DET
ftr-466	327	51	request	request	NOUN
ftr-466	327	52	of	of	ADP
ftr-466	327	53	her	her	PRON
ftr-466	327	54	counterparty	counterparty	NOUN
ftr-466	327	55	.	.	PUNCT
ftr-466	328	1	the	the	DET
ftr-466	328	2	person	person	NOUN
ftr-466	328	3	who	who	PRON
ftr-466	328	4	has	have	VERB
ftr-466	328	5	the	the	DET
ftr-466	328	6	right	right	NOUN
ftr-466	328	7	to	to	PART
ftr-466	328	8	purchase	purchase	VERB
ftr-466	328	9	an	an	DET
ftr-466	328	10	asset	asset	NOUN
ftr-466	328	11	from	from	ADP
ftr-466	328	12	her	her	PRON
ftr-466	328	13	counterparty	counterparty	NOUN
ftr-466	328	14	,	,	PUNCT
ftr-466	328	15	or	or	CCONJ
ftr-466	328	16	force	force	VERB
ftr-466	328	17	her	her	PRON
ftr-466	328	18	counterparty	counterparty	NOUN
ftr-466	328	19	to	to	PART
ftr-466	328	20	purchase	purchase	VERB
ftr-466	328	21	an	an	DET
ftr-466	328	22	asset	asset	NOUN
ftr-466	328	23	,	,	PUNCT
ftr-466	328	24	is	be	AUX
ftr-466	328	25	known	know	VERB
ftr-466	328	26	as	as	ADP
ftr-466	328	27	the	the	DET
ftr-466	328	28	option	option	NOUN
ftr-466	328	29	holder	holder	NOUN
ftr-466	328	30	.	.	PUNCT
ftr-466	328	31	'	'	PUNCT
ftr-466	329	1	the	the	DET
ftr-466	329	2	person	person	NOUN
ftr-466	329	3	who	who	PRON
ftr-466	329	4	is	be	AUX
ftr-466	329	5	obligated	obligate	VERB
ftr-466	329	6	to	to	PART
ftr-466	329	7	purchase	purchase	VERB
ftr-466	329	8	or	or	CCONJ
ftr-466	329	9	sell	sell	VERB
ftr-466	329	10	an	an	DET
ftr-466	329	11	asset	asset	NOUN
ftr-466	329	12	upon	upon	SCONJ
ftr-466	329	13	the	the	DET
ftr-466	329	14	request	request	NOUN
ftr-466	329	15	of	of	ADP
ftr-466	329	16	his	his	PRON
ftr-466	329	17	counterparty	counterparty	NOUN
ftr-466	329	18	is	be	AUX
ftr-466	329	19	known	know	VERB
ftr-466	329	20	as	as	ADP
ftr-466	329	21	the	the	DET
ftr-466	329	22	option	option	NOUN
ftr-466	329	23	writer.45	writer.45	VERB
ftr-466	329	24	the	the	DET
ftr-466	329	25	holder	holder	NOUN
ftr-466	329	26	of	of	ADP
ftr-466	329	27	an	an	DET
ftr-466	329	28	option	option	NOUN
ftr-466	329	29	usually	usually	ADV
ftr-466	329	30	pays	pay	VERB
ftr-466	329	31	money	money	NOUN
ftr-466	329	32	(	(	PUNCT
ftr-466	329	33	the	the	DET
ftr-466	329	34	"	"	PUNCT
ftr-466	329	35	option	option	NOUN
ftr-466	329	36	premium	premium	NOUN
ftr-466	329	37	"	"	PUNCT
ftr-466	329	38	)	)	PUNCT
ftr-466	329	39	to	to	ADP
ftr-466	329	40	the	the	DET
ftr-466	329	41	writer	writer	NOUN
ftr-466	329	42	in	in	ADP
ftr-466	329	43	exchange	exchange	NOUN
ftr-466	329	44	for	for	ADP
ftr-466	329	45	the	the	DET
ftr-466	329	46	option	option	NOUN
ftr-466	329	47	.	.	PUNCT
ftr-466	330	1	an	an	DET
ftr-466	330	2	option	option	NOUN
ftr-466	330	3	that	that	PRON
ftr-466	330	4	accords	accord	VERB
ftr-466	330	5	the	the	DET
ftr-466	330	6	holder	holder	NOUN
ftr-466	330	7	the	the	DET
ftr-466	330	8	right	right	NOUN
ftr-466	330	9	to	to	PART
ftr-466	330	10	purchase	purchase	VERB
ftr-466	330	11	an	an	DET
ftr-466	330	12	asset	asset	NOUN
ftr-466	330	13	from	from	ADP
ftr-466	330	14	her	her	PRON
ftr-466	330	15	counterparty	counterparty	NOUN
ftr-466	330	16	is	be	AUX
ftr-466	330	17	known	know	VERB
ftr-466	330	18	as	as	ADP
ftr-466	330	19	a	a	DET
ftr-466	330	20	"	"	PUNCT
ftr-466	330	21	call	call	NOUN
ftr-466	330	22	option	option	NOUN
ftr-466	330	23	.	.	PUNCT
ftr-466	330	24	"	"	PUNCT
ftr-466	331	1	an	an	DET
ftr-466	331	2	option	option	NOUN
ftr-466	331	3	that	that	PRON
ftr-466	331	4	accords	accord	VERB
ftr-466	331	5	the	the	DET
ftr-466	331	6	holder	holder	NOUN
ftr-466	331	7	the	the	DET
ftr-466	331	8	right	right	NOUN
ftr-466	331	9	to	to	PART
ftr-466	331	10	sell	sell	VERB
ftr-466	331	11	an	an	DET
ftr-466	331	12	asset	asset	NOUN
ftr-466	331	13	to	to	ADP
ftr-466	331	14	her	her	PRON
ftr-466	331	15	counterparty	counterparty	NOUN
ftr-466	331	16	is	be	AUX
ftr-466	331	17	known	know	VERB
ftr-466	331	18	as	as	ADP
ftr-466	331	19	a	a	DET
ftr-466	331	20	"	"	PUNCT
ftr-466	331	21	put	put	NOUN
ftr-466	331	22	option	option	NOUN
ftr-466	331	23	.	.	PUNCT
ftr-466	331	24	"	"	PUNCT
ftr-466	332	1	parties	party	NOUN
ftr-466	332	2	can	can	AUX
ftr-466	332	3	use	use	VERB
ftr-466	332	4	option	option	NOUN
ftr-466	332	5	contracts	contract	NOUN
ftr-466	332	6	to	to	PART
ftr-466	332	7	guard	guard	VERB
ftr-466	332	8	against	against	ADP
ftr-466	332	9	,	,	PUNCT
ftr-466	332	10	or	or	CCONJ
ftr-466	332	11	speculate	speculate	VERB
ftr-466	332	12	about	about	ADP
ftr-466	332	13	,	,	PUNCT
ftr-466	332	14	the	the	DET
ftr-466	332	15	movement	movement	NOUN
ftr-466	332	16	in	in	ADP
ftr-466	332	17	value	value	NOUN
ftr-466	332	18	of	of	ADP
ftr-466	332	19	a	a	DET
ftr-466	332	20	particular	particular	ADJ
ftr-466	332	21	asset	asset	NOUN
ftr-466	332	22	.	.	PUNCT
ftr-466	333	1	a	a	DET
ftr-466	333	2	taxpayer	taxpayer	NOUN
ftr-466	333	3	will	will	AUX
ftr-466	333	4	.	.	PUNCT
ftr-466	334	1	typically	typically	ADV
ftr-466	334	2	purchase	purchase	VERB
ftr-466	334	3	a	a	DET
ftr-466	334	4	put	put	NOUN
ftr-466	334	5	option	option	NOUN
ftr-466	334	6	in	in	ADP
ftr-466	334	7	order	order	NOUN
ftr-466	334	8	to	to	PART
ftr-466	334	9	guard	guard	VERB
ftr-466	334	10	against	against	ADP
ftr-466	334	11	a	a	DET
ftr-466	334	12	downward	downward	ADJ
ftr-466	334	13	movement	movement	NOUN
ftr-466	334	14	in	in	ADP
ftr-466	334	15	the	the	DET
ftr-466	334	16	price	price	NOUN
ftr-466	334	17	of	of	ADP
ftr-466	334	18	the	the	DET
ftr-466	334	19	underlying	underlie	VERB
ftr-466	334	20	property	property	NOUN
ftr-466	334	21	.	.	PUNCT
ftr-466	335	1	a	a	DET
ftr-466	335	2	taxpayer	taxpayer	NOUN
ftr-466	335	3	will	will	AUX
ftr-466	335	4	typically	typically	ADV
ftr-466	335	5	purchase	purchase	VERB
ftr-466	335	6	a	a	DET
ftr-466	335	7	call	call	NOUN
ftr-466	335	8	option	option	NOUN
ftr-466	335	9	to	to	PART
ftr-466	335	10	guard	guard	VERB
ftr-466	335	11	against	against	ADP
ftr-466	335	12	an	an	DET
ftr-466	335	13	upward	upward	ADJ
ftr-466	335	14	movement	movement	NOUN
ftr-466	335	15	in	in	ADP
ftr-466	335	16	the	the	DET
ftr-466	335	17	price	price	NOUN
ftr-466	335	18	of	of	ADP
ftr-466	335	19	the	the	DET
ftr-466	335	20	underlying	underlie	VERB
ftr-466	335	21	property	property	NOUN
ftr-466	335	22	.	.	PUNCT
ftr-466	336	1	the	the	DET
ftr-466	336	2	following	follow	VERB
ftr-466	336	3	paragraphs	paragraph	NOUN
ftr-466	336	4	will	will	AUX
ftr-466	336	5	explore	explore	VERB
ftr-466	336	6	the	the	DET
ftr-466	336	7	economic	economic	ADJ
ftr-466	336	8	characteristics	characteristic	NOUN
ftr-466	336	9	of	of	ADP
ftr-466	336	10	put	put	NOUN
ftr-466	336	11	and	and	CCONJ
ftr-466	336	12	call	call	VERB
ftr-466	336	13	options	option	NOUN
ftr-466	336	14	.	.	PUNCT
ftr-466	337	1	a	a	DET
ftr-466	337	2	person	person	NOUN
ftr-466	337	3	who	who	PRON
ftr-466	337	4	must	must	AUX
ftr-466	337	5	sell	sell	VERB
ftr-466	337	6	goods	good	NOUN
ftr-466	337	7	at	at	ADP
ftr-466	337	8	some	some	DET
ftr-466	337	9	point	point	NOUN
ftr-466	337	10	in	in	ADP
ftr-466	337	11	the	the	DET
ftr-466	337	12	future	future	NOUN
ftr-466	337	13	can	can	AUX
ftr-466	337	14	purchase	purchase	VERB
ftr-466	337	15	a	a	DET
ftr-466	337	16	put	put	NOUN
ftr-466	337	17	option	option	NOUN
ftr-466	337	18	in	in	ADP
ftr-466	337	19	order	order	NOUN
ftr-466	337	20	to	to	PART
ftr-466	337	21	guard	guard	VERB
ftr-466	337	22	against	against	ADP
ftr-466	337	23	a	a	DET
ftr-466	337	24	downward	downward	ADJ
ftr-466	337	25	movement	movement	NOUN
ftr-466	337	26	in	in	ADP
ftr-466	337	27	the	the	DET
ftr-466	337	28	sale	sale	NOUN
ftr-466	337	29	price	price	NOUN
ftr-466	337	30	of	of	ADP
ftr-466	337	31	the	the	DET
ftr-466	337	32	underlying	underlie	VERB
ftr-466	337	33	property	property	NOUN
ftr-466	337	34	.	.	PUNCT
ftr-466	338	1	example	example	NOUN
ftr-466	338	2	.	.	PUNCT
ftr-466	339	1	the	the	DET
ftr-466	339	2	forward	forward	ADJ
ftr-466	339	3	price	price	NOUN
ftr-466	339	4	of	of	ADP
ftr-466	339	5	a	a	DET
ftr-466	339	6	9	9	NUM
ftr-466	339	7	month	month	NOUN
ftr-466	339	8	forward	forward	ADJ
ftr-466	339	9	contract	contract	NOUN
ftr-466	339	10	on	on	ADP
ftr-466	339	11	a	a	DET
ftr-466	339	12	bushel	bushel	NOUN
ftr-466	339	13	of	of	ADP
ftr-466	339	14	wheat	wheat	NOUN
ftr-466	339	15	is	be	AUX
ftr-466	339	16	$	$	SYM
ftr-466	339	17	10	10	NUM
ftr-466	339	18	.	.	PUNCT
ftr-466	340	1	jack	jack	PROPN
ftr-466	340	2	is	be	AUX
ftr-466	340	3	not	not	PART
ftr-466	340	4	entirely	entirely	ADV
ftr-466	340	5	convinced	convinced	ADJ
ftr-466	340	6	that	that	SCONJ
ftr-466	340	7	the	the	DET
ftr-466	340	8	price	price	NOUN
ftr-466	340	9	of	of	ADP
ftr-466	340	10	wheat	wheat	NOUN
ftr-466	340	11	is	be	AUX
ftr-466	340	12	going	go	VERB
ftr-466	340	13	to	to	PART
ftr-466	340	14	fall	fall	VERB
ftr-466	340	15	in	in	ADP
ftr-466	340	16	the	the	DET
ftr-466	340	17	next	next	ADJ
ftr-466	340	18	9	9	NUM
ftr-466	340	19	months	month	NOUN
ftr-466	340	20	.	.	PUNCT
ftr-466	341	1	because	because	SCONJ
ftr-466	341	2	he	he	PRON
ftr-466	341	3	is	be	AUX
ftr-466	341	4	not	not	PART
ftr-466	341	5	entirely	entirely	ADV
ftr-466	341	6	convinced	convinced	ADJ
ftr-466	341	7	that	that	SCONJ
ftr-466	341	8	the	the	DET
ftr-466	341	9	price	price	NOUN
ftr-466	341	10	of	of	ADP
ftr-466	341	11	wheat	wheat	NOUN
ftr-466	341	12	will	will	AUX
ftr-466	341	13	fall	fall	VERB
ftr-466	341	14	,	,	PUNCT
ftr-466	341	15	jack	jack	PROPN
ftr-466	341	16	does	do	AUX
ftr-466	341	17	not	not	PART
ftr-466	341	18	want	want	VERB
ftr-466	341	19	to	to	PART
ftr-466	341	20	sell	sell	VERB
ftr-466	341	21	all	all	PRON
ftr-466	341	22	of	of	ADP
ftr-466	341	23	his	his	PRON
ftr-466	341	24	wheat	wheat	NOUN
ftr-466	341	25	in	in	ADP
ftr-466	341	26	advance	advance	NOUN
ftr-466	341	27	.	.	PUNCT
ftr-466	342	1	jack	jack	PROPN
ftr-466	342	2	therefore	therefore	ADV
ftr-466	342	3	calls	call	VERB
ftr-466	342	4	jill	jill	NOUN
ftr-466	342	5	and	and	CCONJ
ftr-466	342	6	offers	offer	VERB
ftr-466	342	7	to	to	PART
ftr-466	342	8	pay	pay	VERB
ftr-466	342	9	her	she	PRON
ftr-466	342	10	$	$	SYM
ftr-466	342	11	2,000	2,000	NUM
ftr-466	342	12	today	today	NOUN
ftr-466	342	13	in	in	ADP
ftr-466	342	14	return	return	NOUN
ftr-466	342	15	for	for	ADP
ftr-466	342	16	the	the	DET
ftr-466	342	17	right	right	NOUN
ftr-466	342	18	to	to	PART
ftr-466	342	19	sell	sell	VERB
ftr-466	342	20	her	her	PRON
ftr-466	342	21	1,000	1,000	NUM
ftr-466	342	22	bushels	bushel	NOUN
ftr-466	342	23	of	of	ADP
ftr-466	342	24	wheat	wheat	NOUN
ftr-466	342	25	in	in	ADP
ftr-466	342	26	9	9	NUM
ftr-466	342	27	months	month	NOUN
ftr-466	342	28	at	at	ADP
ftr-466	342	29	a	a	DET
ftr-466	342	30	price	price	NOUN
ftr-466	342	31	of	of	ADP
ftr-466	342	32	$	$	SYM
ftr-466	342	33	12,000	12,000	NUM
ftr-466	342	34	.	.	PUNCT
ftr-466	343	1	(	(	PUNCT
ftr-466	343	2	that	that	PRON
ftr-466	343	3	is	is	ADV
ftr-466	343	4	,	,	PUNCT
ftr-466	343	5	the	the	DET
ftr-466	343	6	option	option	NOUN
ftr-466	343	7	premium	premium	NOUN
ftr-466	343	8	is	be	AUX
ftr-466	343	9	$	$	SYM
ftr-466	343	10	2	2	NUM
ftr-466	343	11	a	a	DET
ftr-466	343	12	bushel	bushel	NOUN
ftr-466	343	13	and	and	CCONJ
ftr-466	343	14	the	the	DET
ftr-466	343	15	strike	strike	NOUN
ftr-466	343	16	price	price	NOUN
ftr-466	343	17	of	of	ADP
ftr-466	343	18	the	the	DET
ftr-466	343	19	put	put	NOUN
ftr-466	343	20	option	option	NOUN
ftr-466	343	21	is	be	AUX
ftr-466	343	22	$	$	SYM
ftr-466	343	23	12	12	NUM
ftr-466	343	24	a	a	DET
ftr-466	343	25	bushel	bushel	NOUN
ftr-466	343	26	.	.	PUNCT
ftr-466	343	27	)	)	PUNCT
ftr-466	344	1	jack	jack	PROPN
ftr-466	344	2	thinks	think	VERB
ftr-466	344	3	that	that	SCONJ
ftr-466	344	4	this	this	PRON
ftr-466	344	5	is	be	AUX
ftr-466	344	6	a	a	DET
ftr-466	344	7	good	good	ADJ
ftr-466	344	8	deal	deal	NOUN
ftr-466	344	9	because	because	SCONJ
ftr-466	344	10	,	,	PUNCT
ftr-466	344	11	if	if	SCONJ
ftr-466	344	12	he	he	PRON
ftr-466	344	13	exercises	exercise	VERB
ftr-466	344	14	his	his	PRON
ftr-466	344	15	rights	right	NOUN
ftr-466	344	16	under	under	ADP
ftr-466	344	17	the	the	DET
ftr-466	344	18	put	put	NOUN
ftr-466	344	19	option	option	NOUN
ftr-466	344	20	,	,	PUNCT
ftr-466	344	21	he	he	PRON
ftr-466	344	22	will	will	AUX
ftr-466	344	23	receive	receive	VERB
ftr-466	344	24	$	$	SYM
ftr-466	344	25	12,000	12,000	NUM
ftr-466	344	26	on	on	ADP
ftr-466	344	27	the	the	DET
ftr-466	344	28	sale	sale	NOUN
ftr-466	344	29	to	to	ADP
ftr-466	344	30	jill	jill	PROPN
ftr-466	344	31	and	and	CCONJ
ftr-466	344	32	will	will	AUX
ftr-466	344	33	thus	thus	ADV
ftr-466	344	34	receive	receive	VERB
ftr-466	344	35	a	a	DET
ftr-466	344	36	net	net	ADJ
ftr-466	344	37	amount	amount	NOUN
ftr-466	344	38	of	of	ADP
ftr-466	344	39	$	$	SYM
ftr-466	344	40	10	10	NUM
ftr-466	344	41	on	on	ADP
ftr-466	344	42	the	the	DET
ftr-466	344	43	sale	sale	NOUN
ftr-466	344	44	of	of	ADP
ftr-466	344	45	each	each	DET
ftr-466	344	46	bushel	bushel	NOUN
ftr-466	344	47	of	of	ADP
ftr-466	344	48	wheat	wheat	NOUN
ftr-466	344	49	(	(	PUNCT
ftr-466	344	50	$	$	SYM
ftr-466	344	51	12,000	12,000	NUM
ftr-466	344	52	sale	sale	NOUN
ftr-466	344	53	price	price	NOUN
ftr-466	344	54	for	for	ADP
ftr-466	344	55	1,000	1,000	NUM
ftr-466	344	56	bushels	bushel	NOUN
ftr-466	344	57	of	of	ADP
ftr-466	344	58	44	44	NUM
ftr-466	344	59	.	.	PUNCT
ftr-466	345	1	rev	rev	PROPN
ftr-466	345	2	.	.	PUNCT
ftr-466	346	1	rul	rul	NOUN
ftr-466	346	2	.	.	PUNCT
ftr-466	347	1	78	78	NUM
ftr-466	347	2	-	-	SYM
ftr-466	347	3	182	182	NUM
ftr-466	347	4	,	,	PUNCT
ftr-466	347	5	1978	1978	NUM
ftr-466	347	6	-	-	SYM
ftr-466	347	7	2	2	NUM
ftr-466	347	8	c.b	c.b	PROPN
ftr-466	347	9	.	.	PROPN
ftr-466	347	10	265	265	NUM
ftr-466	347	11	.	.	PUNCT
ftr-466	348	1	45	45	NUM
ftr-466	348	2	.	.	NOUN
ftr-466	348	3	1	1	NUM
ftr-466	348	4	andrea	andrea	PROPN
ftr-466	348	5	s.	s.	PROPN
ftr-466	348	6	kramer	kramer	PROPN
ftr-466	348	7	,	,	PUNCT
ftr-466	348	8	financial	financial	ADJ
ftr-466	348	9	products	product	NOUN
ftr-466	348	10	:	:	PUNCT
ftr-466	348	11	taxation	taxation	NOUN
ftr-466	348	12	,	,	PUNCT
ftr-466	348	13	regulation	regulation	NOUN
ftr-466	348	14	,	,	PUNCT
ftr-466	348	15	and	and	CCONJ
ftr-466	348	16	design	design	VERB
ftr-466	348	17	100	100	NUM
ftr-466	348	18	(	(	PUNCT
ftr-466	348	19	1991	1991	NUM
ftr-466	348	20	)	)	PUNCT
ftr-466	348	21	.	.	PUNCT
ftr-466	349	1	19971	19971	NUM
ftr-466	349	2	florida	florida	PROPN
ftr-466	349	3	tax	tax	PROPN
ftr-466	349	4	review	review	NOUN
ftr-466	349	5	wheat	wheat	NOUN
ftr-466	349	6	minus	minus	ADP
ftr-466	349	7	the	the	DET
ftr-466	349	8	$	$	SYM
ftr-466	349	9	2,000	2,000	NUM
ftr-466	349	10	total	total	ADJ
ftr-466	349	11	option	option	NOUN
ftr-466	349	12	premium	premium	NOUN
ftr-466	349	13	)	)	PUNCT
ftr-466	349	14	.	.	PUNCT
ftr-466	350	1	jill	jill	PROPN
ftr-466	350	2	thinks	think	VERB
ftr-466	350	3	that	that	SCONJ
ftr-466	350	4	the	the	DET
ftr-466	350	5	option	option	NOUN
ftr-466	350	6	contract	contract	NOUN
ftr-466	350	7	is	be	AUX
ftr-466	350	8	a	a	DET
ftr-466	350	9	great	great	ADJ
ftr-466	350	10	deal	deal	NOUN
ftr-466	350	11	for	for	ADP
ftr-466	350	12	her	she	PRON
ftr-466	350	13	.	.	PUNCT
ftr-466	351	1	jill	jill	PROPN
ftr-466	351	2	believes	believe	VERB
ftr-466	351	3	that	that	SCONJ
ftr-466	351	4	the	the	DET
ftr-466	351	5	price	price	NOUN
ftr-466	351	6	of	of	ADP
ftr-466	351	7	wheat	wheat	NOUN
ftr-466	351	8	will	will	AUX
ftr-466	351	9	increase	increase	VERB
ftr-466	351	10	exponentially	exponentially	ADV
ftr-466	351	11	.	.	PUNCT
ftr-466	352	1	thus	thus	ADV
ftr-466	352	2	,	,	PUNCT
ftr-466	352	3	she	she	PRON
ftr-466	352	4	believes	believe	VERB
ftr-466	352	5	that	that	SCONJ
ftr-466	352	6	jack	jack	PROPN
ftr-466	352	7	will	will	AUX
ftr-466	352	8	let	let	VERB
ftr-466	352	9	the	the	DET
ftr-466	352	10	put	put	NOUN
ftr-466	352	11	option	option	NOUN
ftr-466	352	12	expire	expire	NOUN
ftr-466	352	13	because	because	SCONJ
ftr-466	352	14	he	he	PRON
ftr-466	352	15	will	will	AUX
ftr-466	352	16	not	not	PART
ftr-466	352	17	force	force	VERB
ftr-466	352	18	her	she	PRON
ftr-466	352	19	to	to	PART
ftr-466	352	20	purchase	purchase	VERB
ftr-466	352	21	wheat	wheat	NOUN
ftr-466	352	22	at	at	ADP
ftr-466	352	23	a	a	DET
ftr-466	352	24	price	price	NOUN
ftr-466	352	25	below	below	ADP
ftr-466	352	26	its	its	PRON
ftr-466	352	27	fair	fair	ADJ
ftr-466	352	28	market	market	NOUN
ftr-466	352	29	value	value	NOUN
ftr-466	352	30	.	.	PUNCT
ftr-466	353	1	if	if	SCONJ
ftr-466	353	2	jack	jack	PROPN
ftr-466	353	3	lets	let	VERB
ftr-466	353	4	the	the	DET
ftr-466	353	5	put	put	NOUN
ftr-466	353	6	option	option	NOUN
ftr-466	353	7	expire	expire	NOUN
ftr-466	353	8	,	,	PUNCT
ftr-466	353	9	jill	jill	PROPN
ftr-466	353	10	gets	get	VERB
ftr-466	353	11	to	to	PART
ftr-466	353	12	keep	keep	VERB
ftr-466	353	13	the	the	DET
ftr-466	353	14	option	option	NOUN
ftr-466	353	15	premium	premium	NOUN
ftr-466	353	16	.	.	PUNCT
ftr-466	354	1	jack	jack	PROPN
ftr-466	354	2	has	have	AUX
ftr-466	354	3	only	only	ADV
ftr-466	354	4	placed	place	VERB
ftr-466	354	5	at	at	ADP
ftr-466	354	6	risk	risk	NOUN
ftr-466	354	7	the	the	DET
ftr-466	354	8	option	option	NOUN
ftr-466	354	9	premium.46	premium.46	NOUN
ftr-466	354	10	jack	jack	PROPN
ftr-466	354	11	has	have	AUX
ftr-466	354	12	insulated	insulate	VERB
ftr-466	354	13	himself	himself	PRON
ftr-466	354	14	from	from	ADP
ftr-466	354	15	a	a	DET
ftr-466	354	16	downward	downward	ADJ
ftr-466	354	17	movement	movement	NOUN
ftr-466	354	18	in	in	ADP
ftr-466	354	19	the	the	DET
ftr-466	354	20	price	price	NOUN
ftr-466	354	21	of	of	ADP
ftr-466	354	22	wheat	wheat	NOUN
ftr-466	354	23	.	.	PUNCT
ftr-466	355	1	if	if	SCONJ
ftr-466	355	2	the	the	DET
ftr-466	355	3	spot	spot	NOUN
ftr-466	355	4	price	price	NOUN
ftr-466	355	5	of	of	ADP
ftr-466	355	6	wheat	wheat	NOUN
ftr-466	355	7	falls	fall	VERB
ftr-466	355	8	below	below	ADP
ftr-466	355	9	$	$	SYM
ftr-466	355	10	10	10	NUM
ftr-466	355	11	a	a	DET
ftr-466	355	12	bushel	bushel	NOUN
ftr-466	355	13	,	,	PUNCT
ftr-466	355	14	jack	jack	PROPN
ftr-466	355	15	will	will	AUX
ftr-466	355	16	exercise	exercise	VERB
ftr-466	355	17	his	his	PRON
ftr-466	355	18	rights	right	NOUN
ftr-466	355	19	under	under	ADP
ftr-466	355	20	the	the	DET
ftr-466	355	21	put	put	NOUN
ftr-466	355	22	option	option	NOUN
ftr-466	355	23	.	.	PUNCT
ftr-466	356	1	jack	jack	PROPN
ftr-466	356	2	will	will	AUX
ftr-466	356	3	suffer	suffer	VERB
ftr-466	356	4	an	an	DET
ftr-466	356	5	economic	economic	ADJ
ftr-466	356	6	loss	loss	NOUN
ftr-466	356	7	if	if	SCONJ
ftr-466	356	8	,	,	PUNCT
ftr-466	356	9	in	in	ADP
ftr-466	356	10	9	9	NUM
ftr-466	356	11	months	month	NOUN
ftr-466	356	12	,	,	PUNCT
ftr-466	356	13	wheat	wheat	NOUN
ftr-466	356	14	is	be	AUX
ftr-466	356	15	trading	trade	VERB
ftr-466	356	16	at	at	ADP
ftr-466	356	17	a	a	DET
ftr-466	356	18	price	price	NOUN
ftr-466	356	19	between	between	ADP
ftr-466	356	20	$	$	SYM
ftr-466	356	21	10	10	NUM
ftr-466	356	22	and	and	CCONJ
ftr-466	356	23	$	$	SYM
ftr-466	356	24	12	12	NUM
ftr-466	356	25	a	a	DET
ftr-466	356	26	bushel	bushel	NOUN
ftr-466	356	27	.	.	PUNCT
ftr-466	357	1	in	in	ADP
ftr-466	357	2	that	that	DET
ftr-466	357	3	case	case	NOUN
ftr-466	357	4	,	,	PUNCT
ftr-466	357	5	jack	jack	PROPN
ftr-466	357	6	will	will	AUX
ftr-466	357	7	not	not	PART
ftr-466	357	8	want	want	VERB
ftr-466	357	9	to	to	PART
ftr-466	357	10	let	let	VERB
ftr-466	357	11	the	the	DET
ftr-466	357	12	put	put	NOUN
ftr-466	357	13	option	option	NOUN
ftr-466	357	14	expire	expire	NOUN
ftr-466	357	15	,	,	PUNCT
ftr-466	357	16	because	because	SCONJ
ftr-466	357	17	he	he	PRON
ftr-466	357	18	will	will	AUX
ftr-466	357	19	forfeit	forfeit	VERB
ftr-466	357	20	the	the	DET
ftr-466	357	21	$	$	SYM
ftr-466	357	22	2	2	NUM
ftr-466	357	23	a	a	DET
ftr-466	357	24	bushel	bushel	NOUN
ftr-466	357	25	option	option	NOUN
ftr-466	357	26	premium	premium	NOUN
ftr-466	357	27	and	and	CCONJ
ftr-466	357	28	will	will	AUX
ftr-466	357	29	only	only	ADV
ftr-466	357	30	receive	receive	VERB
ftr-466	357	31	between	between	ADP
ftr-466	357	32	$	$	SYM
ftr-466	357	33	10	10	NUM
ftr-466	357	34	and	and	CCONJ
ftr-466	357	35	$	$	SYM
ftr-466	357	36	12	12	NUM
ftr-466	357	37	a	a	DET
ftr-466	357	38	bushel	bushel	NOUN
ftr-466	357	39	on	on	ADP
ftr-466	357	40	the	the	DET
ftr-466	357	41	open	open	ADJ
ftr-466	357	42	market	market	NOUN
ftr-466	357	43	.	.	PUNCT
ftr-466	358	1	in	in	ADP
ftr-466	358	2	that	that	DET
ftr-466	358	3	case	case	NOUN
ftr-466	358	4	,	,	PUNCT
ftr-466	358	5	jack	jack	PROPN
ftr-466	358	6	will	will	AUX
ftr-466	358	7	receive	receive	VERB
ftr-466	358	8	,	,	PUNCT
ftr-466	358	9	net	net	NOUN
ftr-466	358	10	of	of	ADP
ftr-466	358	11	the	the	DET
ftr-466	358	12	forfeited	forfeit	VERB
ftr-466	358	13	option	option	NOUN
ftr-466	358	14	premium	premium	NOUN
ftr-466	358	15	,	,	PUNCT
ftr-466	358	16	between	between	ADP
ftr-466	358	17	$	$	SYM
ftr-466	358	18	8	8	NUM
ftr-466	358	19	and	and	CCONJ
ftr-466	358	20	$	$	SYM
ftr-466	358	21	10	10	NUM
ftr-466	358	22	a	a	DET
ftr-466	358	23	bushel	bushel	NOUN
ftr-466	358	24	.	.	PUNCT
ftr-466	359	1	if	if	SCONJ
ftr-466	359	2	,	,	PUNCT
ftr-466	359	3	however	however	ADV
ftr-466	359	4	,	,	PUNCT
ftr-466	359	5	in	in	ADP
ftr-466	359	6	9	9	NUM
ftr-466	359	7	months	month	NOUN
ftr-466	359	8	,	,	PUNCT
ftr-466	359	9	wheat	wheat	NOUN
ftr-466	359	10	is	be	AUX
ftr-466	359	11	trading	trade	VERB
ftr-466	359	12	at	at	ADP
ftr-466	359	13	a	a	DET
ftr-466	359	14	price	price	NOUN
ftr-466	359	15	in	in	ADP
ftr-466	359	16	excess	excess	NOUN
ftr-466	359	17	of	of	ADP
ftr-466	359	18	$	$	SYM
ftr-466	359	19	12	12	NUM
ftr-466	359	20	a	a	DET
ftr-466	359	21	bushel	bushel	NOUN
ftr-466	359	22	,	,	PUNCT
ftr-466	359	23	jack	jack	PROPN
ftr-466	359	24	will	will	AUX
ftr-466	359	25	be	be	AUX
ftr-466	359	26	able	able	ADJ
ftr-466	359	27	to	to	PART
ftr-466	359	28	let	let	VERB
ftr-466	359	29	the	the	DET
ftr-466	359	30	option	option	NOUN
ftr-466	359	31	expire	expire	VERB
ftr-466	359	32	and	and	CCONJ
ftr-466	359	33	sell	sell	VERB
ftr-466	359	34	his	his	PRON
ftr-466	359	35	wheat	wheat	NOUN
ftr-466	359	36	in	in	ADP
ftr-466	359	37	the	the	DET
ftr-466	359	38	market	market	NOUN
ftr-466	359	39	.	.	PUNCT
ftr-466	360	1	for	for	ADP
ftr-466	360	2	example	example	NOUN
ftr-466	360	3	,	,	PUNCT
ftr-466	360	4	if	if	SCONJ
ftr-466	360	5	the	the	DET
ftr-466	360	6	price	price	NOUN
ftr-466	360	7	of	of	ADP
ftr-466	360	8	wheat	wheat	NOUN
ftr-466	360	9	rises	rise	VERB
ftr-466	360	10	to	to	ADP
ftr-466	360	11	$	$	SYM
ftr-466	360	12	15	15	NUM
ftr-466	360	13	a	a	DET
ftr-466	360	14	bushel	bushel	NOUN
ftr-466	360	15	,	,	PUNCT
ftr-466	360	16	jack	jack	PROPN
ftr-466	360	17	will	will	AUX
ftr-466	360	18	let	let	VERB
ftr-466	360	19	the	the	DET
ftr-466	360	20	option	option	NOUN
ftr-466	360	21	expire	expire	VERB
ftr-466	360	22	and	and	CCONJ
ftr-466	360	23	sell	sell	VERB
ftr-466	360	24	his	his	PRON
ftr-466	360	25	wheat	wheat	NOUN
ftr-466	360	26	for	for	ADP
ftr-466	360	27	$	$	SYM
ftr-466	360	28	15	15	NUM
ftr-466	360	29	a	a	DET
ftr-466	360	30	bushel	bushel	NOUN
ftr-466	360	31	;	;	PUNCT
ftr-466	360	32	he	he	PRON
ftr-466	360	33	will	will	AUX
ftr-466	360	34	receive	receive	VERB
ftr-466	360	35	,	,	PUNCT
ftr-466	360	36	net	net	NOUN
ftr-466	360	37	of	of	ADP
ftr-466	360	38	the	the	DET
ftr-466	360	39	forfeited	forfeit	VERB
ftr-466	360	40	option	option	NOUN
ftr-466	360	41	premium	premium	NOUN
ftr-466	360	42	,	,	PUNCT
ftr-466	360	43	$	$	SYM
ftr-466	360	44	13	13	NUM
ftr-466	360	45	a	a	DET
ftr-466	360	46	bushel	bushel	NOUN
ftr-466	360	47	(	(	PUNCT
ftr-466	360	48	$	$	SYM
ftr-466	360	49	15	15	NUM
ftr-466	360	50	a	a	DET
ftr-466	360	51	bushel	bushel	NOUN
ftr-466	360	52	on	on	ADP
ftr-466	360	53	the	the	DET
ftr-466	360	54	open	open	ADJ
ftr-466	360	55	market	market	NOUN
ftr-466	360	56	minus	minus	CCONJ
ftr-466	360	57	the	the	DET
ftr-466	360	58	$	$	SYM
ftr-466	360	59	2	2	NUM
ftr-466	360	60	a	a	DET
ftr-466	360	61	bushel	bushel	NOUN
ftr-466	360	62	forfeited	forfeit	VERB
ftr-466	360	63	option	option	NOUN
ftr-466	360	64	premium	premium	NOUN
ftr-466	360	65	)	)	PUNCT
ftr-466	360	66	.	.	PUNCT
ftr-466	361	1	in	in	ADP
ftr-466	361	2	that	that	DET
ftr-466	361	3	case	case	NOUN
ftr-466	361	4	,	,	PUNCT
ftr-466	361	5	jack	jack	PROPN
ftr-466	361	6	will	will	AUX
ftr-466	361	7	be	be	AUX
ftr-466	361	8	able	able	ADJ
ftr-466	361	9	to	to	PART
ftr-466	361	10	reap	reap	VERB
ftr-466	361	11	some	some	DET
ftr-466	361	12	economic	economic	ADJ
ftr-466	361	13	benefit	benefit	NOUN
ftr-466	361	14	from	from	ADP
ftr-466	361	15	an	an	DET
ftr-466	361	16	increase	increase	NOUN
ftr-466	361	17	in	in	ADP
ftr-466	361	18	the	the	DET
ftr-466	361	19	spot	spot	NOUN
ftr-466	361	20	price	price	NOUN
ftr-466	361	21	of	of	ADP
ftr-466	361	22	wheat	wheat	NOUN
ftr-466	361	23	.	.	PUNCT
ftr-466	362	1	from	from	ADP
ftr-466	362	2	the	the	DET
ftr-466	362	3	above	above	ADJ
ftr-466	362	4	discussion	discussion	NOUN
ftr-466	362	5	,	,	PUNCT
ftr-466	362	6	one	one	PRON
ftr-466	362	7	can	can	AUX
ftr-466	362	8	see	see	VERB
ftr-466	362	9	that	that	SCONJ
ftr-466	362	10	a	a	DET
ftr-466	362	11	put	put	NOUN
ftr-466	362	12	option	option	NOUN
ftr-466	362	13	will	will	AUX
ftr-466	362	14	enable	enable	VERB
ftr-466	362	15	the	the	DET
ftr-466	362	16	holder	holder	NOUN
ftr-466	362	17	to	to	PART
ftr-466	362	18	eliminate	eliminate	VERB
ftr-466	362	19	the	the	DET
ftr-466	362	20	risk	risk	NOUN
ftr-466	362	21	of	of	ADP
ftr-466	362	22	downward	downward	ADJ
ftr-466	362	23	movement	movement	NOUN
ftr-466	362	24	in	in	ADP
ftr-466	362	25	the	the	DET
ftr-466	362	26	underlying	underlie	VERB
ftr-466	362	27	property	property	NOUN
ftr-466	362	28	while	while	SCONJ
ftr-466	362	29	preserving	preserve	VERB
ftr-466	362	30	some	some	PRON
ftr-466	362	31	of	of	ADP
ftr-466	362	32	the	the	DET
ftr-466	362	33	economic	economic	ADJ
ftr-466	362	34	benefits	benefit	NOUN
ftr-466	362	35	of	of	ADP
ftr-466	362	36	an	an	DET
ftr-466	362	37	upward	upward	ADJ
ftr-466	362	38	movement	movement	NOUN
ftr-466	362	39	in	in	ADP
ftr-466	362	40	the	the	DET
ftr-466	362	41	price	price	NOUN
ftr-466	362	42	of	of	ADP
ftr-466	362	43	the	the	DET
ftr-466	362	44	underlying	underlie	VERB
ftr-466	362	45	property	property	NOUN
ftr-466	362	46	.	.	PUNCT
ftr-466	363	1	all	all	PRON
ftr-466	363	2	of	of	ADP
ftr-466	363	3	the	the	DET
ftr-466	363	4	benefits	benefit	NOUN
ftr-466	363	5	and	and	CCONJ
ftr-466	363	6	risks	risk	NOUN
ftr-466	363	7	of	of	ADP
ftr-466	363	8	a	a	DET
ftr-466	363	9	put	put	NOUN
ftr-466	363	10	option	option	NOUN
ftr-466	363	11	do	do	AUX
ftr-466	363	12	not	not	PART
ftr-466	363	13	,	,	PUNCT
ftr-466	363	14	however	however	ADV
ftr-466	363	15	,	,	PUNCT
ftr-466	363	16	go	go	VERB
ftr-466	363	17	to	to	ADP
ftr-466	363	18	the	the	DET
ftr-466	363	19	holder	holder	NOUN
ftr-466	363	20	.	.	PUNCT
ftr-466	364	1	the	the	DET
ftr-466	364	2	writer	writer	NOUN
ftr-466	364	3	of	of	ADP
ftr-466	364	4	a	a	DET
ftr-466	364	5	put	put	NOUN
ftr-466	364	6	option	option	NOUN
ftr-466	364	7	keeps	keep	VERB
ftr-466	364	8	the	the	DET
ftr-466	364	9	option	option	NOUN
ftr-466	364	10	premium	premium	NOUN
ftr-466	364	11	.	.	PUNCT
ftr-466	365	1	thus	thus	ADV
ftr-466	365	2	,	,	PUNCT
ftr-466	365	3	jill	jill	PROPN
ftr-466	365	4	stands	stand	VERB
ftr-466	365	5	to	to	PART
ftr-466	365	6	gain	gain	VERB
ftr-466	365	7	$	$	SYM
ftr-466	365	8	2,000	2,000	NUM
ftr-466	365	9	simply	simply	ADV
ftr-466	365	10	by	by	ADP
ftr-466	365	11	writing	write	VERB
ftr-466	365	12	a	a	DET
ftr-466	365	13	put	put	NOUN
ftr-466	365	14	option	option	NOUN
ftr-466	365	15	.	.	PUNCT
ftr-466	366	1	jill	jill	PROPN
ftr-466	366	2	's	's	PART
ftr-466	366	3	down	down	ADJ
ftr-466	366	4	side	side	NOUN
ftr-466	366	5	is	be	AUX
ftr-466	366	6	limited	limit	VERB
ftr-466	366	7	to	to	ADP
ftr-466	366	8	$	$	SYM
ftr-466	366	9	10	10	NUM
ftr-466	366	10	a	a	DET
ftr-466	366	11	bushel	bushel	NOUN
ftr-466	366	12	.	.	PUNCT
ftr-466	367	1	that	that	PRON
ftr-466	367	2	is	be	AUX
ftr-466	367	3	because	because	SCONJ
ftr-466	367	4	she	she	PRON
ftr-466	367	5	received	receive	VERB
ftr-466	367	6	an	an	DET
ftr-466	367	7	option	option	NOUN
ftr-466	367	8	premium	premium	NOUN
ftr-466	367	9	of	of	ADP
ftr-466	367	10	$	$	SYM
ftr-466	367	11	2	2	NUM
ftr-466	367	12	a	a	DET
ftr-466	367	13	bushel	bushel	NOUN
ftr-466	367	14	,	,	PUNCT
ftr-466	367	15	and	and	CCONJ
ftr-466	367	16	the	the	DET
ftr-466	367	17	strike	strike	NOUN
ftr-466	367	18	price	price	NOUN
ftr-466	367	19	of	of	ADP
ftr-466	367	20	the	the	DET
ftr-466	367	21	put	put	NOUN
ftr-466	367	22	option	option	NOUN
ftr-466	367	23	is	be	AUX
ftr-466	367	24	$	$	SYM
ftr-466	367	25	12	12	NUM
ftr-466	367	26	a	a	DET
ftr-466	367	27	bushel	bushel	NOUN
ftr-466	367	28	.	.	PUNCT
ftr-466	368	1	in	in	ADP
ftr-466	368	2	a	a	DET
ftr-466	368	3	worst	bad	ADJ
ftr-466	368	4	case	case	NOUN
ftr-466	368	5	scenario	scenario	NOUN
ftr-466	368	6	,	,	PUNCT
ftr-466	368	7	jack	jack	PROPN
ftr-466	368	8	can	can	AUX
ftr-466	368	9	exercise	exercise	VERB
ftr-466	368	10	the	the	DET
ftr-466	368	11	put	put	NOUN
ftr-466	368	12	option	option	NOUN
ftr-466	368	13	when	when	SCONJ
ftr-466	368	14	the	the	DET
ftr-466	368	15	spot	spot	NOUN
ftr-466	368	16	price	price	NOUN
ftr-466	368	17	of	of	ADP
ftr-466	368	18	wheat	wheat	NOUN
ftr-466	368	19	is	be	AUX
ftr-466	368	20	$	$	SYM
ftr-466	368	21	0	0	NUM
ftr-466	368	22	a	a	DET
ftr-466	368	23	bushel	bushel	NOUN
ftr-466	368	24	.	.	PUNCT
ftr-466	369	1	thus	thus	ADV
ftr-466	369	2	,	,	PUNCT
ftr-466	369	3	net	net	NOUN
ftr-466	369	4	of	of	ADP
ftr-466	369	5	the	the	DET
ftr-466	369	6	option	option	NOUN
ftr-466	369	7	premium	premium	NOUN
ftr-466	369	8	,	,	PUNCT
ftr-466	369	9	jill	jill	PROPN
ftr-466	369	10	stands	stand	VERB
ftr-466	369	11	to	to	PART
ftr-466	369	12	suffer	suffer	VERB
ftr-466	369	13	a	a	DET
ftr-466	369	14	maximum	maximum	ADJ
ftr-466	369	15	loss	loss	NOUN
ftr-466	369	16	of	of	ADP
ftr-466	369	17	$	$	SYM
ftr-466	369	18	10	10	NUM
ftr-466	369	19	a	a	DET
ftr-466	369	20	bushel	bushel	NOUN
ftr-466	369	21	,	,	PUNCT
ftr-466	369	22	or	or	CCONJ
ftr-466	369	23	$	$	SYM
ftr-466	369	24	10,000	10,000	NUM
ftr-466	369	25	.	.	PUNCT
ftr-466	370	1	46	46	NUM
ftr-466	370	2	.	.	PUNCT
ftr-466	371	1	henry	henry	PROPN
ftr-466	371	2	d.	d.	PROPN
ftr-466	371	3	shereff	shereff	PROPN
ftr-466	371	4	,	,	PUNCT
ftr-466	371	5	introduction	introduction	NOUN
ftr-466	371	6	to	to	ADP
ftr-466	371	7	the	the	DET
ftr-466	371	8	taxation	taxation	NOUN
ftr-466	371	9	of	of	ADP
ftr-466	371	10	financial	financial	ADJ
ftr-466	371	11	instruments	instrument	NOUN
ftr-466	371	12	148	148	NUM
ftr-466	371	13	(	(	PUNCT
ftr-466	371	14	1990	1990	NUM
ftr-466	371	15	)	)	PUNCT
ftr-466	371	16	(	(	PUNCT
ftr-466	371	17	"	"	PUNCT
ftr-466	371	18	the	the	DET
ftr-466	371	19	risk	risk	NOUN
ftr-466	371	20	on	on	ADP
ftr-466	371	21	a	a	DET
ftr-466	371	22	purchased	purchase	VERB
ftr-466	371	23	option	option	NOUN
ftr-466	371	24	is	be	AUX
ftr-466	371	25	limited	limit	VERB
ftr-466	371	26	to	to	ADP
ftr-466	371	27	the	the	DET
ftr-466	371	28	cost	cost	NOUN
ftr-466	371	29	of	of	ADP
ftr-466	371	30	the	the	DET
ftr-466	371	31	premium	premium	NOUN
ftr-466	371	32	.	.	PUNCT
ftr-466	371	33	"	"	PUNCT
ftr-466	371	34	)	)	PUNCT
ftr-466	371	35	.	.	PUNCT
ftr-466	372	1	see	see	VERB
ftr-466	372	2	rev	rev	PROPN
ftr-466	372	3	.	.	PUNCT
ftr-466	372	4	rul	rul	NOUN
ftr-466	372	5	.	.	PUNCT
ftr-466	373	1	78	78	NUM
ftr-466	373	2	-	-	SYM
ftr-466	373	3	182	182	NUM
ftr-466	373	4	,	,	PUNCT
ftr-466	373	5	1978	1978	NUM
ftr-466	373	6	-	-	SYM
ftr-466	373	7	1	1	NUM
ftr-466	373	8	c.b	c.b	PROPN
ftr-466	373	9	.	.	PROPN
ftr-466	373	10	265	265	NUM
ftr-466	373	11	(	(	PUNCT
ftr-466	373	12	"	"	PUNCT
ftr-466	373	13	the	the	DET
ftr-466	373	14	holder	holder	NOUN
ftr-466	373	15	of	of	ADP
ftr-466	373	16	the	the	DET
ftr-466	373	17	[	[	X
ftr-466	373	18	call	call	NOUN
ftr-466	373	19	]	]	X
ftr-466	373	20	option	option	NOUN
ftr-466	373	21	is	be	AUX
ftr-466	373	22	not	not	PART
ftr-466	373	23	obligated	obligate	VERB
ftr-466	373	24	to	to	PART
ftr-466	373	25	purchase	purchase	VERB
ftr-466	373	26	the	the	DET
ftr-466	373	27	stock	stock	NOUN
ftr-466	373	28	that	that	PRON
ftr-466	373	29	is	be	AUX
ftr-466	373	30	the	the	DET
ftr-466	373	31	subject	subject	NOUN
ftr-466	373	32	of	of	ADP
ftr-466	373	33	the	the	DET
ftr-466	373	34	option	option	NOUN
ftr-466	373	35	.	.	PUNCT
ftr-466	374	1	thus	thus	ADV
ftr-466	374	2	,	,	PUNCT
ftr-466	374	3	if	if	SCONJ
ftr-466	374	4	the	the	DET
ftr-466	374	5	market	market	NOUN
ftr-466	374	6	value	value	NOUN
ftr-466	374	7	of	of	ADP
ftr-466	374	8	such	such	ADJ
ftr-466	374	9	stock	stock	NOUN
ftr-466	374	10	were	be	AUX
ftr-466	374	11	to	to	PART
ftr-466	374	12	fall	fall	VERB
ftr-466	374	13	below	below	ADP
ftr-466	374	14	the	the	DET
ftr-466	374	15	price	price	NOUN
ftr-466	374	16	specified	specify	VERB
ftr-466	374	17	in	in	ADP
ftr-466	374	18	the	the	DET
ftr-466	374	19	option	option	NOUN
ftr-466	374	20	contract	contract	NOUN
ftr-466	374	21	,	,	PUNCT
ftr-466	374	22	the	the	DET
ftr-466	374	23	holder	holder	NOUN
ftr-466	374	24	normally	normally	ADV
ftr-466	374	25	would	would	AUX
ftr-466	374	26	not	not	PART
ftr-466	374	27	exercise	exercise	VERB
ftr-466	374	28	the	the	DET
ftr-466	374	29	option	option	NOUN
ftr-466	374	30	and	and	CCONJ
ftr-466	374	31	would	would	AUX
ftr-466	374	32	allow	allow	VERB
ftr-466	374	33	it	it	PRON
ftr-466	374	34	to	to	ADP
ftr-466	374	35	lapse	lapse	NOUN
ftr-466	374	36	.	.	PUNCT
ftr-466	375	1	"	"	PUNCT
ftr-466	375	2	)	)	PUNCT
ftr-466	375	3	;	;	PUNCT
ftr-466	375	4	shereff	shereff	NOUN
ftr-466	375	5	,	,	PUNCT
ftr-466	375	6	supra	supra	NOUN
ftr-466	375	7	,	,	PUNCT
ftr-466	375	8	at	at	ADP
ftr-466	375	9	148	148	NUM
ftr-466	375	10	(	(	PUNCT
ftr-466	375	11	'	'	PUNCT
ftr-466	375	12	the	the	DET
ftr-466	375	13	risk	risk	NOUN
ftr-466	375	14	inherent	inherent	ADJ
ftr-466	375	15	in	in	ADP
ftr-466	375	16	a	a	DET
ftr-466	375	17	purchased	purchase	VERB
ftr-466	375	18	put	put	NOUN
ftr-466	375	19	is	be	AUX
ftr-466	375	20	limited	limit	VERB
ftr-466	375	21	to	to	ADP
ftr-466	375	22	the	the	DET
ftr-466	375	23	premium	premium	NOUN
ftr-466	375	24	paid	pay	VERB
ftr-466	375	25	for	for	ADP
ftr-466	375	26	the	the	DET
ftr-466	375	27	put	put	NOUN
ftr-466	375	28	no	no	ADV
ftr-466	375	29	matter	matter	ADV
ftr-466	375	30	how	how	SCONJ
ftr-466	375	31	high	high	ADJ
ftr-466	375	32	the	the	DET
ftr-466	375	33	price	price	NOUN
ftr-466	375	34	of	of	ADP
ftr-466	375	35	the	the	DET
ftr-466	375	36	stock	stock	NOUN
ftr-466	375	37	rises	rise	NOUN
ftr-466	375	38	.	.	PUNCT
ftr-466	376	1	"	"	PUNCT
ftr-466	376	2	)	)	PUNCT
ftr-466	376	3	.	.	PUNCT
ftr-466	377	1	for	for	ADP
ftr-466	377	2	a	a	DET
ftr-466	377	3	review	review	NOUN
ftr-466	377	4	of	of	ADP
ftr-466	377	5	the	the	DET
ftr-466	377	6	economic	economic	ADJ
ftr-466	377	7	risks	risk	NOUN
ftr-466	377	8	and	and	CCONJ
ftr-466	377	9	rewards	reward	NOUN
ftr-466	377	10	generated	generate	VERB
ftr-466	377	11	by	by	ADP
ftr-466	377	12	options	option	NOUN
ftr-466	377	13	,	,	PUNCT
ftr-466	377	14	see	see	VERB
ftr-466	377	15	francis	francis	PROPN
ftr-466	377	16	d.	d.	PROPN
ftr-466	377	17	feeney	feeney	PROPN
ftr-466	377	18	,	,	PUNCT
ftr-466	377	19	a	a	DET
ftr-466	377	20	guide	guide	NOUN
ftr-466	377	21	to	to	ADP
ftr-466	377	22	international	international	ADJ
ftr-466	377	23	financial	financial	ADJ
ftr-466	377	24	derivatives	derivative	NOUN
ftr-466	377	25	part	part	VERB
ftr-466	377	26	a	a	DET
ftr-466	377	27	(	(	PUNCT
ftr-466	377	28	1991	1991	NUM
ftr-466	377	29	)	)	PUNCT
ftr-466	377	30	.	.	PUNCT
ftr-466	378	1	[	[	X
ftr-466	378	2	vol	vol	NOUN
ftr-466	378	3	.	.	PUNCT
ftr-466	378	4	3:8	3:8	NUM
ftr-466	378	5	economically	economically	ADV
ftr-466	378	6	equivalent	equivalent	ADJ
ftr-466	378	7	financial	financial	ADJ
ftr-466	378	8	instruments	instrument	NOUN
ftr-466	378	9	call	call	VERB
ftr-466	378	10	options	option	NOUN
ftr-466	378	11	serve	serve	VERB
ftr-466	378	12	the	the	DET
ftr-466	378	13	same	same	ADJ
ftr-466	378	14	basic	basic	ADJ
ftr-466	378	15	purposes	purpose	NOUN
ftr-466	378	16	as	as	ADP
ftr-466	378	17	put	put	VERB
ftr-466	378	18	options	option	NOUN
ftr-466	378	19	.	.	PUNCT
ftr-466	379	1	call	call	NOUN
ftr-466	379	2	options	option	NOUN
ftr-466	379	3	are	be	AUX
ftr-466	379	4	,	,	PUNCT
ftr-466	379	5	however	however	ADV
ftr-466	379	6	,	,	PUNCT
ftr-466	379	7	the	the	DET
ftr-466	379	8	economic	economic	ADJ
ftr-466	379	9	opposite	opposite	NOUN
ftr-466	379	10	of	of	ADP
ftr-466	379	11	put	put	ADJ
ftr-466	379	12	options	option	NOUN
ftr-466	379	13	.	.	PUNCT
ftr-466	380	1	whereas	whereas	SCONJ
ftr-466	380	2	jack	jack	PROPN
ftr-466	380	3	purchased	purchase	VERB
ftr-466	380	4	a	a	DET
ftr-466	380	5	put	put	NOUN
ftr-466	380	6	option	option	NOUN
ftr-466	380	7	to	to	PART
ftr-466	380	8	guard	guard	VERB
ftr-466	380	9	against	against	ADP
ftr-466	380	10	a	a	DET
ftr-466	380	11	downward	downward	ADJ
ftr-466	380	12	movement	movement	NOUN
ftr-466	380	13	in	in	ADP
ftr-466	380	14	the	the	DET
ftr-466	380	15	sale	sale	NOUN
ftr-466	380	16	price	price	NOUN
ftr-466	380	17	of	of	ADP
ftr-466	380	18	the	the	DET
ftr-466	380	19	underlying	underlie	VERB
ftr-466	380	20	property	property	NOUN
ftr-466	380	21	,	,	PUNCT
ftr-466	380	22	the	the	DET
ftr-466	380	23	purchaser	purchaser	NOUN
ftr-466	380	24	of	of	ADP
ftr-466	380	25	a	a	DET
ftr-466	380	26	call	call	NOUN
ftr-466	380	27	option	option	NOUN
ftr-466	380	28	wants	want	VERB
ftr-466	380	29	to	to	PART
ftr-466	380	30	guard	guard	VERB
ftr-466	380	31	against	against	ADP
ftr-466	380	32	an	an	DET
ftr-466	380	33	upward	upward	ADJ
ftr-466	380	34	movement	movement	NOUN
ftr-466	380	35	in	in	ADP
ftr-466	380	36	the	the	DET
ftr-466	380	37	price	price	NOUN
ftr-466	380	38	that	that	PRON
ftr-466	380	39	she	she	PRON
ftr-466	380	40	will	will	AUX
ftr-466	380	41	have	have	VERB
ftr-466	380	42	to	to	PART
ftr-466	380	43	pay	pay	VERB
ftr-466	380	44	to	to	PART
ftr-466	380	45	purchase	purchase	VERB
ftr-466	380	46	the	the	DET
ftr-466	380	47	underlying	underlie	VERB
ftr-466	380	48	property	property	NOUN
ftr-466	380	49	at	at	ADP
ftr-466	380	50	some	some	DET
ftr-466	380	51	point	point	NOUN
ftr-466	380	52	in	in	ADP
ftr-466	380	53	the	the	DET
ftr-466	380	54	future	future	NOUN
ftr-466	380	55	.	.	PUNCT
ftr-466	381	1	example	example	NOUN
ftr-466	381	2	.	.	PUNCT
ftr-466	382	1	lilly	lilly	PROPN
ftr-466	382	2	is	be	AUX
ftr-466	382	3	a	a	DET
ftr-466	382	4	baker	baker	NOUN
ftr-466	382	5	.	.	PUNCT
ftr-466	383	1	she	she	PRON
ftr-466	383	2	will	will	AUX
ftr-466	383	3	have	have	VERB
ftr-466	383	4	to	to	PART
ftr-466	383	5	purchase	purchase	VERB
ftr-466	383	6	wheat	wheat	NOUN
ftr-466	383	7	in	in	ADP
ftr-466	383	8	9	9	NUM
ftr-466	383	9	months	month	NOUN
ftr-466	383	10	.	.	PUNCT
ftr-466	384	1	she	she	PRON
ftr-466	384	2	believes	believe	VERB
ftr-466	384	3	,	,	PUNCT
ftr-466	384	4	but	but	CCONJ
ftr-466	384	5	is	be	AUX
ftr-466	384	6	not	not	PART
ftr-466	384	7	entirely	entirely	ADV
ftr-466	384	8	convinced	convince	VERB
ftr-466	384	9	,	,	PUNCT
ftr-466	384	10	that	that	SCONJ
ftr-466	384	11	the	the	DET
ftr-466	384	12	price	price	NOUN
ftr-466	384	13	of	of	ADP
ftr-466	384	14	wheat	wheat	NOUN
ftr-466	384	15	will	will	AUX
ftr-466	384	16	increase	increase	VERB
ftr-466	384	17	in	in	ADP
ftr-466	384	18	the	the	DET
ftr-466	384	19	next	next	ADJ
ftr-466	384	20	9	9	NUM
ftr-466	384	21	months	month	NOUN
ftr-466	384	22	.	.	PUNCT
ftr-466	385	1	therefore	therefore	ADV
ftr-466	385	2	,	,	PUNCT
ftr-466	385	3	she	she	PRON
ftr-466	385	4	does	do	AUX
ftr-466	385	5	not	not	PART
ftr-466	385	6	want	want	VERB
ftr-466	385	7	to	to	PART
ftr-466	385	8	agree	agree	VERB
ftr-466	385	9	to	to	PART
ftr-466	385	10	purchase	purchase	VERB
ftr-466	385	11	large	large	ADJ
ftr-466	385	12	quantities	quantity	NOUN
ftr-466	385	13	of	of	ADP
ftr-466	385	14	wheat	wheat	NOUN
ftr-466	385	15	in	in	ADP
ftr-466	385	16	advance	advance	NOUN
ftr-466	385	17	.	.	PUNCT
ftr-466	386	1	lilly	lilly	PROPN
ftr-466	386	2	goes	go	VERB
ftr-466	386	3	to	to	ADP
ftr-466	386	4	larry	larry	PROPN
ftr-466	386	5	,	,	PUNCT
ftr-466	386	6	a	a	DET
ftr-466	386	7	local	local	ADJ
ftr-466	386	8	wheat	wheat	NOUN
ftr-466	386	9	farmer	farmer	NOUN
ftr-466	386	10	,	,	PUNCT
ftr-466	386	11	and	and	CCONJ
ftr-466	386	12	offers	offer	VERB
ftr-466	386	13	him	he	PRON
ftr-466	386	14	a	a	DET
ftr-466	386	15	$	$	SYM
ftr-466	386	16	2	2	NUM
ftr-466	386	17	a	a	DET
ftr-466	386	18	bushel	bushel	NOUN
ftr-466	386	19	option	option	NOUN
ftr-466	386	20	premium	premium	NOUN
ftr-466	386	21	in	in	ADP
ftr-466	386	22	exchange	exchange	NOUN
ftr-466	386	23	for	for	ADP
ftr-466	386	24	the	the	DET
ftr-466	386	25	right	right	NOUN
ftr-466	386	26	to	to	PART
ftr-466	386	27	purchase	purchase	VERB
ftr-466	386	28	wheat	wheat	NOUN
ftr-466	386	29	in	in	ADP
ftr-466	386	30	9	9	NUM
ftr-466	386	31	months	month	NOUN
ftr-466	386	32	at	at	ADP
ftr-466	386	33	a	a	DET
ftr-466	386	34	price	price	NOUN
ftr-466	386	35	of	of	ADP
ftr-466	386	36	$	$	SYM
ftr-466	386	37	8	8	NUM
ftr-466	386	38	a	a	DET
ftr-466	386	39	bushel	bushel	NOUN
ftr-466	386	40	.	.	PUNCT
ftr-466	387	1	larry	larry	PROPN
ftr-466	387	2	thinks	think	VERB
ftr-466	387	3	that	that	SCONJ
ftr-466	387	4	this	this	PRON
ftr-466	387	5	is	be	AUX
ftr-466	387	6	a	a	DET
ftr-466	387	7	good	good	ADJ
ftr-466	387	8	deal	deal	NOUN
ftr-466	387	9	for	for	ADP
ftr-466	387	10	him	he	PRON
ftr-466	387	11	,	,	PUNCT
ftr-466	387	12	because	because	SCONJ
ftr-466	387	13	he	he	PRON
ftr-466	387	14	is	be	AUX
ftr-466	387	15	convinced	convince	VERB
ftr-466	387	16	that	that	SCONJ
ftr-466	387	17	the	the	DET
ftr-466	387	18	price	price	NOUN
ftr-466	387	19	of	of	ADP
ftr-466	387	20	wheat	wheat	NOUN
ftr-466	387	21	will	will	AUX
ftr-466	387	22	fall	fall	VERB
ftr-466	387	23	in	in	ADP
ftr-466	387	24	the	the	DET
ftr-466	387	25	next	next	ADJ
ftr-466	387	26	9	9	NUM
ftr-466	387	27	months	month	NOUN
ftr-466	387	28	.	.	PUNCT
ftr-466	388	1	larry	larry	PROPN
ftr-466	388	2	believes	believe	VERB
ftr-466	388	3	that	that	SCONJ
ftr-466	388	4	lilly	lilly	PROPN
ftr-466	388	5	will	will	AUX
ftr-466	388	6	let	let	VERB
ftr-466	388	7	the	the	DET
ftr-466	388	8	option	option	NOUN
ftr-466	388	9	expire	expire	VERB
ftr-466	388	10	.	.	PUNCT
ftr-466	389	1	lilly	lilly	PROPN
ftr-466	389	2	has	have	AUX
ftr-466	389	3	only	only	ADV
ftr-466	389	4	placed	place	VERB
ftr-466	389	5	at	at	ADP
ftr-466	389	6	risk	risk	NOUN
ftr-466	389	7	the	the	DET
ftr-466	389	8	option	option	NOUN
ftr-466	389	9	premium	premium	NOUN
ftr-466	389	10	.	.	PUNCT
ftr-466	390	1	lilly	lilly	PROPN
ftr-466	390	2	has	have	AUX
ftr-466	390	3	eliminated	eliminate	VERB
ftr-466	390	4	the	the	DET
ftr-466	390	5	risk	risk	NOUN
ftr-466	390	6	that	that	SCONJ
ftr-466	390	7	the	the	DET
ftr-466	390	8	price	price	NOUN
ftr-466	390	9	of	of	ADP
ftr-466	390	10	wheat	wheat	NOUN
ftr-466	390	11	will	will	AUX
ftr-466	390	12	increase	increase	VERB
ftr-466	390	13	in	in	ADP
ftr-466	390	14	the	the	DET
ftr-466	390	15	next	next	ADJ
ftr-466	390	16	9	9	NUM
ftr-466	390	17	months	month	NOUN
ftr-466	390	18	.	.	PUNCT
ftr-466	391	1	that	that	PRON
ftr-466	391	2	is	be	AUX
ftr-466	391	3	because	because	SCONJ
ftr-466	391	4	,	,	PUNCT
ftr-466	391	5	regardless	regardless	ADV
ftr-466	391	6	of	of	ADP
ftr-466	391	7	the	the	DET
ftr-466	391	8	fair	fair	ADJ
ftr-466	391	9	market	market	NOUN
ftr-466	391	10	value	value	NOUN
ftr-466	391	11	of	of	ADP
ftr-466	391	12	wheat	wheat	NOUN
ftr-466	391	13	in	in	ADP
ftr-466	391	14	9	9	NUM
ftr-466	391	15	months	month	NOUN
ftr-466	391	16	,	,	PUNCT
ftr-466	391	17	lilly	lilly	PROPN
ftr-466	391	18	will	will	AUX
ftr-466	391	19	be	be	AUX
ftr-466	391	20	able	able	ADJ
ftr-466	391	21	to	to	PART
ftr-466	391	22	purchase	purchase	VERB
ftr-466	391	23	wheat	wheat	NOUN
ftr-466	391	24	from	from	ADP
ftr-466	391	25	larry	larry	PROPN
ftr-466	391	26	at	at	ADP
ftr-466	391	27	a	a	DET
ftr-466	391	28	price	price	NOUN
ftr-466	391	29	of	of	ADP
ftr-466	391	30	$	$	SYM
ftr-466	391	31	10	10	NUM
ftr-466	391	32	a	a	DET
ftr-466	391	33	bushel	bushel	NOUN
ftr-466	391	34	,	,	PUNCT
ftr-466	391	35	including	include	VERB
ftr-466	391	36	the	the	DET
ftr-466	391	37	$	$	SYM
ftr-466	391	38	2	2	NUM
ftr-466	391	39	paid	pay	VERB
ftr-466	391	40	for	for	ADP
ftr-466	391	41	the	the	DET
ftr-466	391	42	option	option	NOUN
ftr-466	391	43	premium	premium	NOUN
ftr-466	391	44	.	.	PUNCT
ftr-466	392	1	if	if	SCONJ
ftr-466	392	2	,	,	PUNCT
ftr-466	392	3	however	however	ADV
ftr-466	392	4	,	,	PUNCT
ftr-466	392	5	in	in	ADP
ftr-466	392	6	9	9	NUM
ftr-466	392	7	months	month	NOUN
ftr-466	392	8	,	,	PUNCT
ftr-466	392	9	wheat	wheat	NOUN
ftr-466	392	10	is	be	AUX
ftr-466	392	11	trading	trade	VERB
ftr-466	392	12	at	at	ADP
ftr-466	392	13	a	a	DET
ftr-466	392	14	price	price	NOUN
ftr-466	392	15	between	between	ADP
ftr-466	392	16	$	$	SYM
ftr-466	392	17	8	8	NUM
ftr-466	392	18	and	and	CCONJ
ftr-466	392	19	$	$	SYM
ftr-466	392	20	9	9	NUM
ftr-466	392	21	a	a	DET
ftr-466	392	22	bushel	bushel	NOUN
ftr-466	392	23	,	,	PUNCT
ftr-466	392	24	lilly	lilly	PROPN
ftr-466	392	25	wvill	wvill	NOUN
ftr-466	392	26	suffer	suffer	VERB
ftr-466	392	27	an	an	DET
ftr-466	392	28	economic	economic	ADJ
ftr-466	392	29	loss	loss	NOUN
ftr-466	392	30	.	.	PUNCT
ftr-466	393	1	that	that	PRON
ftr-466	393	2	is	be	AUX
ftr-466	393	3	because	because	SCONJ
ftr-466	393	4	,	,	PUNCT
ftr-466	393	5	if	if	SCONJ
ftr-466	393	6	she	she	PRON
ftr-466	393	7	lets	let	VERB
ftr-466	393	8	the	the	DET
ftr-466	393	9	option	option	NOUN
ftr-466	393	10	expire	expire	VERB
ftr-466	393	11	and	and	CCONJ
ftr-466	393	12	purchases	purchase	VERB
ftr-466	393	13	wheat	wheat	NOUN
ftr-466	393	14	in	in	ADP
ftr-466	393	15	the	the	DET
ftr-466	393	16	open	open	ADJ
ftr-466	393	17	market	market	NOUN
ftr-466	393	18	,	,	PUNCT
ftr-466	393	19	she	she	PRON
ftr-466	393	20	will	will	AUX
ftr-466	393	21	pay	pay	VERB
ftr-466	393	22	between	between	ADP
ftr-466	393	23	$	$	SYM
ftr-466	393	24	10	10	NUM
ftr-466	393	25	and	and	CCONJ
ftr-466	393	26	$	$	SYM
ftr-466	393	27	11	11	NUM
ftr-466	393	28	a	a	DET
ftr-466	393	29	bushel	bushel	NOUN
ftr-466	393	30	,	,	PUNCT
ftr-466	393	31	including	include	VERB
ftr-466	393	32	the	the	DET
ftr-466	393	33	amount	amount	NOUN
ftr-466	393	34	paid	pay	VERB
ftr-466	393	35	for	for	ADP
ftr-466	393	36	the	the	DET
ftr-466	393	37	expired	expired	ADJ
ftr-466	393	38	option	option	NOUN
ftr-466	393	39	.	.	PUNCT
ftr-466	394	1	in	in	ADP
ftr-466	394	2	that	that	DET
ftr-466	394	3	case	case	NOUN
ftr-466	394	4	,	,	PUNCT
ftr-466	394	5	lilly	lilly	PROPN
ftr-466	394	6	will	will	AUX
ftr-466	394	7	likely	likely	ADV
ftr-466	394	8	exercise	exercise	VERB
ftr-466	394	9	her	her	PRON
ftr-466	394	10	option	option	NOUN
ftr-466	394	11	and	and	CCONJ
ftr-466	394	12	purchase	purchase	NOUN
ftr-466	394	13	wheat	wheat	NOUN
ftr-466	394	14	for	for	ADP
ftr-466	394	15	a	a	DET
ftr-466	394	16	total	total	ADJ
ftr-466	394	17	price	price	NOUN
ftr-466	394	18	(	(	PUNCT
ftr-466	394	19	including	include	VERB
ftr-466	394	20	option	option	NOUN
ftr-466	394	21	premium	premium	NOUN
ftr-466	394	22	)	)	PUNCT
ftr-466	394	23	in	in	ADP
ftr-466	394	24	excess	excess	NOUN
ftr-466	394	25	of	of	ADP
ftr-466	394	26	its	its	PRON
ftr-466	394	27	fair	fair	ADJ
ftr-466	394	28	market	market	NOUN
ftr-466	394	29	value	value	NOUN
ftr-466	394	30	.	.	PUNCT
ftr-466	395	1	in	in	ADP
ftr-466	395	2	contrast	contrast	NOUN
ftr-466	395	3	,	,	PUNCT
ftr-466	395	4	if	if	SCONJ
ftr-466	395	5	wheat	wheat	NOUN
ftr-466	395	6	is	be	AUX
ftr-466	395	7	trading	trade	VERB
ftr-466	395	8	at	at	ADP
ftr-466	395	9	a	a	DET
ftr-466	395	10	price	price	NOUN
ftr-466	395	11	below	below	ADP
ftr-466	395	12	$	$	SYM
ftr-466	395	13	8	8	NUM
ftr-466	395	14	a	a	DET
ftr-466	395	15	bushel	bushel	NOUN
ftr-466	395	16	,	,	PUNCT
ftr-466	395	17	lilly	lilly	PROPN
ftr-466	395	18	will	will	AUX
ftr-466	395	19	be	be	AUX
ftr-466	395	20	economically	economically	ADV
ftr-466	395	21	able	able	ADJ
ftr-466	395	22	to	to	PART
ftr-466	395	23	let	let	VERB
ftr-466	395	24	the	the	DET
ftr-466	395	25	option	option	NOUN
ftr-466	395	26	expire	expire	VERB
ftr-466	395	27	and	and	CCONJ
ftr-466	395	28	purchase	purchase	NOUN
ftr-466	395	29	wheat	wheat	NOUN
ftr-466	395	30	in	in	ADP
ftr-466	395	31	the	the	DET
ftr-466	395	32	open	open	ADJ
ftr-466	395	33	market	market	NOUN
ftr-466	395	34	.	.	PUNCT
ftr-466	396	1	for	for	ADP
ftr-466	396	2	example	example	NOUN
ftr-466	396	3	,	,	PUNCT
ftr-466	396	4	if	if	SCONJ
ftr-466	396	5	the	the	DET
ftr-466	396	6	spot	spot	NOUN
ftr-466	396	7	price	price	NOUN
ftr-466	396	8	of	of	ADP
ftr-466	396	9	wheat	wheat	NOUN
ftr-466	396	10	is	be	AUX
ftr-466	396	11	$	$	SYM
ftr-466	396	12	2	2	NUM
ftr-466	396	13	a	a	DET
ftr-466	396	14	bushel	bushel	NOUN
ftr-466	396	15	,	,	PUNCT
ftr-466	396	16	lilly	lilly	PROPN
ftr-466	396	17	can	can	AUX
ftr-466	396	18	let	let	VERB
ftr-466	396	19	the	the	DET
ftr-466	396	20	call	call	NOUN
ftr-466	396	21	option	option	NOUN
ftr-466	396	22	expire	expire	VERB
ftr-466	396	23	and	and	CCONJ
ftr-466	396	24	purchase	purchase	NOUN
ftr-466	396	25	wheat	wheat	NOUN
ftr-466	396	26	in	in	ADP
ftr-466	396	27	the	the	DET
ftr-466	396	28	open	open	ADJ
ftr-466	396	29	market	market	NOUN
ftr-466	396	30	.	.	PUNCT
ftr-466	397	1	in	in	ADP
ftr-466	397	2	that	that	DET
ftr-466	397	3	case	case	NOUN
ftr-466	397	4	,	,	PUNCT
ftr-466	397	5	the	the	DET
ftr-466	397	6	total	total	ADJ
ftr-466	397	7	purchase	purchase	NOUN
ftr-466	397	8	price	price	NOUN
ftr-466	397	9	of	of	ADP
ftr-466	397	10	wheat	wheat	NOUN
ftr-466	397	11	would	would	AUX
ftr-466	397	12	be	be	AUX
ftr-466	397	13	$	$	SYM
ftr-466	397	14	4	4	NUM
ftr-466	397	15	a	a	DET
ftr-466	397	16	bushel	bushel	NOUN
ftr-466	397	17	,	,	PUNCT
ftr-466	397	18	including	include	VERB
ftr-466	397	19	the	the	DET
ftr-466	397	20	premium	premium	NOUN
ftr-466	397	21	on	on	ADP
ftr-466	397	22	the	the	DET
ftr-466	397	23	expired	expired	ADJ
ftr-466	397	24	option	option	NOUN
ftr-466	397	25	.	.	PUNCT
ftr-466	398	1	thus	thus	ADV
ftr-466	398	2	,	,	PUNCT
ftr-466	398	3	a	a	DET
ftr-466	398	4	call	call	NOUN
ftr-466	398	5	option	option	NOUN
ftr-466	398	6	insulates	insulate	VERB
ftr-466	398	7	the	the	DET
ftr-466	398	8	holder	holder	NOUN
ftr-466	398	9	from	from	ADP
ftr-466	398	10	upward	upward	ADJ
ftr-466	398	11	movement	movement	NOUN
ftr-466	398	12	in	in	ADP
ftr-466	398	13	the	the	DET
ftr-466	398	14	price	price	NOUN
ftr-466	398	15	of	of	ADP
ftr-466	398	16	the	the	DET
ftr-466	398	17	underlying	underlie	VERB
ftr-466	398	18	property	property	NOUN
ftr-466	398	19	and	and	CCONJ
ftr-466	398	20	also	also	ADV
ftr-466	398	21	allows	allow	VERB
ftr-466	398	22	the	the	DET
ftr-466	398	23	holder	holder	NOUN
ftr-466	398	24	to	to	PART
ftr-466	398	25	reap	reap	VERB
ftr-466	398	26	some	some	DET
ftr-466	398	27	benefits	benefit	NOUN
ftr-466	398	28	from	from	ADP
ftr-466	398	29	a	a	DET
ftr-466	398	30	downward	downward	ADJ
ftr-466	398	31	movement	movement	NOUN
ftr-466	398	32	in	in	ADP
ftr-466	398	33	the	the	DET
ftr-466	398	34	price	price	NOUN
ftr-466	398	35	of	of	ADP
ftr-466	398	36	the	the	DET
ftr-466	398	37	underlying	underlie	VERB
ftr-466	398	38	property	property	NOUN
ftr-466	398	39	.	.	PUNCT
ftr-466	399	1	once	once	ADV
ftr-466	399	2	again	again	ADV
ftr-466	399	3	,	,	PUNCT
ftr-466	399	4	the	the	DET
ftr-466	399	5	option	option	NOUN
ftr-466	399	6	writer	writer	NOUN
ftr-466	399	7	stands	stand	VERB
ftr-466	399	8	to	to	PART
ftr-466	399	9	gain	gain	VERB
ftr-466	399	10	or	or	CCONJ
ftr-466	399	11	lose	lose	VERB
ftr-466	399	12	economically	economically	ADV
ftr-466	399	13	.	.	PUNCT
ftr-466	400	1	larry	larry	PROPN
ftr-466	400	2	will	will	AUX
ftr-466	400	3	keep	keep	VERB
ftr-466	400	4	the	the	DET
ftr-466	400	5	option	option	NOUN
ftr-466	400	6	premium	premium	NOUN
ftr-466	400	7	.	.	PUNCT
ftr-466	401	1	if	if	SCONJ
ftr-466	401	2	the	the	DET
ftr-466	401	3	price	price	NOUN
ftr-466	401	4	of	of	ADP
ftr-466	401	5	wheat	wheat	NOUN
ftr-466	401	6	rises	rise	VERB
ftr-466	401	7	beyond	beyond	ADP
ftr-466	401	8	$	$	SYM
ftr-466	401	9	10	10	NUM
ftr-466	401	10	a	a	DET
ftr-466	401	11	bushel	bushel	NOUN
ftr-466	401	12	,	,	PUNCT
ftr-466	401	13	larry	larry	PROPN
ftr-466	401	14	will	will	AUX
ftr-466	401	15	suffer	suffer	VERB
ftr-466	401	16	an	an	DET
ftr-466	401	17	economic	economic	ADJ
ftr-466	401	18	loss	loss	NOUN
ftr-466	401	19	,	,	PUNCT
ftr-466	401	20	because	because	SCONJ
ftr-466	401	21	lilly	lilly	NOUN
ftr-466	401	22	will	will	AUX
ftr-466	401	23	,	,	PUNCT
ftr-466	401	24	in	in	ADP
ftr-466	401	25	all	all	DET
ftr-466	401	26	likelihood	likelihood	NOUN
ftr-466	401	27	,	,	PUNCT
ftr-466	401	28	exercise	exercise	VERB
ftr-466	401	29	her	her	PRON
ftr-466	401	30	option	option	NOUN
ftr-466	401	31	.	.	PUNCT
ftr-466	402	1	that	that	PRON
ftr-466	402	2	means	mean	VERB
ftr-466	402	3	that	that	SCONJ
ftr-466	402	4	larry	larry	PROPN
ftr-466	402	5	will	will	AUX
ftr-466	402	6	be	be	AUX
ftr-466	402	7	forced	force	VERB
ftr-466	402	8	to	to	PART
ftr-466	402	9	sell	sell	VERB
ftr-466	402	10	wheat	wheat	NOUN
ftr-466	402	11	at	at	ADP
ftr-466	402	12	a	a	DET
ftr-466	402	13	price	price	NOUN
ftr-466	402	14	below	below	ADP
ftr-466	402	15	its	its	PRON
ftr-466	402	16	fair	fair	ADJ
ftr-466	402	17	market	market	NOUN
ftr-466	402	18	value	value	NOUN
ftr-466	402	19	.	.	PUNCT
ftr-466	403	1	taxpayers	taxpayer	NOUN
ftr-466	403	2	can	can	AUX
ftr-466	403	3	enter	enter	VERB
ftr-466	403	4	into	into	ADP
ftr-466	403	5	option	option	NOUN
ftr-466	403	6	contracts	contract	NOUN
ftr-466	403	7	using	use	VERB
ftr-466	403	8	any	any	DET
ftr-466	403	9	asset	asset	NOUN
ftr-466	403	10	as	as	ADP
ftr-466	403	11	the	the	DET
ftr-466	403	12	underlying	underlying	ADJ
ftr-466	403	13	property	property	NOUN
ftr-466	403	14	.	.	PUNCT
ftr-466	404	1	it	it	PRON
ftr-466	404	2	is	be	AUX
ftr-466	404	3	important	important	ADJ
ftr-466	404	4	to	to	PART
ftr-466	404	5	note	note	VERB
ftr-466	404	6	that	that	SCONJ
ftr-466	404	7	,	,	PUNCT
ftr-466	404	8	like	like	ADP
ftr-466	404	9	the	the	DET
ftr-466	404	10	parties	party	NOUN
ftr-466	404	11	to	to	ADP
ftr-466	404	12	a	a	DET
ftr-466	404	13	forward	forward	ADJ
ftr-466	404	14	contract	contract	NOUN
ftr-466	404	15	,	,	PUNCT
ftr-466	404	16	the	the	DET
ftr-466	404	17	parties	party	NOUN
ftr-466	404	18	to	to	ADP
ftr-466	404	19	an	an	DET
ftr-466	404	20	option	option	NOUN
ftr-466	404	21	contract	contract	NOUN
ftr-466	404	22	can	can	AUX
ftr-466	404	23	settle	settle	VERB
ftr-466	404	24	their	their	PRON
ftr-466	404	25	obligations	obligation	NOUN
ftr-466	404	26	in	in	ADP
ftr-466	404	27	cash	cash	NOUN
ftr-466	404	28	.	.	PUNCT
ftr-466	405	1	19971	19971	NUM
ftr-466	405	2	florida	florida	PROPN
ftr-466	405	3	tax	tax	NOUN
ftr-466	405	4	review	review	NOUN
ftr-466	405	5	that	that	PRON
ftr-466	405	6	means	mean	VERB
ftr-466	405	7	that	that	SCONJ
ftr-466	405	8	,	,	PUNCT
ftr-466	405	9	if	if	SCONJ
ftr-466	405	10	the	the	DET
ftr-466	405	11	option	option	NOUN
ftr-466	405	12	writer	writer	NOUN
ftr-466	405	13	is	be	AUX
ftr-466	405	14	the	the	DET
ftr-466	405	15	losing	lose	VERB
ftr-466	405	16	party	party	NOUN
ftr-466	405	17	,	,	PUNCT
ftr-466	405	18	she	she	PRON
ftr-466	405	19	must	must	AUX
ftr-466	405	20	make	make	VERB
ftr-466	405	21	a	a	DET
ftr-466	405	22	payment	payment	NOUN
ftr-466	405	23	to	to	ADP
ftr-466	405	24	her	her	PRON
ftr-466	405	25	counterparty	counterparty	NOUN
ftr-466	405	26	equal	equal	ADJ
ftr-466	405	27	to	to	ADP
ftr-466	405	28	the	the	DET
ftr-466	405	29	difference	difference	NOUN
ftr-466	405	30	between	between	ADP
ftr-466	405	31	the	the	DET
ftr-466	405	32	strike	strike	NOUN
ftr-466	405	33	price	price	NOUN
ftr-466	405	34	of	of	ADP
ftr-466	405	35	the	the	DET
ftr-466	405	36	option	option	NOUN
ftr-466	405	37	and	and	CCONJ
ftr-466	405	38	the	the	DET
ftr-466	405	39	fair	fair	ADJ
ftr-466	405	40	market	market	NOUN
ftr-466	405	41	value	value	NOUN
ftr-466	405	42	of	of	ADP
ftr-466	405	43	the	the	DET
ftr-466	405	44	underlying	underlie	VERB
ftr-466	405	45	property	property	NOUN
ftr-466	405	46	.	.	PUNCT
ftr-466	406	1	if	if	SCONJ
ftr-466	406	2	the	the	DET
ftr-466	406	3	option	option	NOUN
ftr-466	406	4	holder	holder	NOUN
ftr-466	406	5	is	be	AUX
ftr-466	406	6	the	the	DET
ftr-466	406	7	losing	lose	VERB
ftr-466	406	8	party	party	NOUN
ftr-466	406	9	,	,	PUNCT
ftr-466	406	10	then	then	ADV
ftr-466	406	11	the	the	DET
ftr-466	406	12	option	option	NOUN
ftr-466	406	13	writer	writer	NOUN
ftr-466	406	14	simply	simply	ADV
ftr-466	406	15	keeps	keep	VERB
ftr-466	406	16	the	the	DET
ftr-466	406	17	option	option	NOUN
ftr-466	406	18	premium	premium	NOUN
ftr-466	406	19	.	.	PUNCT
ftr-466	407	1	example	example	NOUN
ftr-466	407	2	.	.	PUNCT
ftr-466	408	1	part	part	NOUN
ftr-466	408	2	1	1	NUM
ftr-466	408	3	:	:	PUNCT
ftr-466	408	4	assume	assume	VERB
ftr-466	408	5	that	that	SCONJ
ftr-466	408	6	,	,	PUNCT
ftr-466	408	7	on	on	ADP
ftr-466	408	8	the	the	DET
ftr-466	408	9	expiration	expiration	NOUN
ftr-466	408	10	date	date	NOUN
ftr-466	408	11	of	of	ADP
ftr-466	408	12	the	the	DET
ftr-466	408	13	option	option	NOUN
ftr-466	408	14	contract	contract	NOUN
ftr-466	408	15	between	between	ADP
ftr-466	408	16	lilly	lilly	PROPN
ftr-466	408	17	and	and	CCONJ
ftr-466	408	18	larry	larry	PROPN
ftr-466	408	19	,	,	PUNCT
ftr-466	408	20	wheat	wheat	NOUN
ftr-466	408	21	is	be	AUX
ftr-466	408	22	trading	trade	VERB
ftr-466	408	23	at	at	ADP
ftr-466	408	24	a	a	DET
ftr-466	408	25	price	price	NOUN
ftr-466	408	26	of	of	ADP
ftr-466	408	27	$	$	SYM
ftr-466	408	28	25	25	NUM
ftr-466	408	29	a	a	DET
ftr-466	408	30	bushel	bushel	NOUN
ftr-466	408	31	.	.	PUNCT
ftr-466	409	1	lilly	lilly	PROPN
ftr-466	409	2	and	and	CCONJ
ftr-466	409	3	larry	larry	PROPN
ftr-466	409	4	agree	agree	VERB
ftr-466	409	5	to	to	PART
ftr-466	409	6	settle	settle	VERB
ftr-466	409	7	the	the	DET
ftr-466	409	8	option	option	NOUN
ftr-466	409	9	contract	contract	NOUN
ftr-466	409	10	in	in	ADP
ftr-466	409	11	cash	cash	NOUN
ftr-466	409	12	.	.	PUNCT
ftr-466	410	1	larry	larry	PROPN
ftr-466	410	2	stands	stand	VERB
ftr-466	410	3	to	to	PART
ftr-466	410	4	lose	lose	VERB
ftr-466	410	5	$	$	SYM
ftr-466	410	6	17	17	NUM
ftr-466	410	7	,	,	PUNCT
ftr-466	410	8	because	because	SCONJ
ftr-466	410	9	he	he	PRON
ftr-466	410	10	is	be	AUX
ftr-466	410	11	obligated	obligate	VERB
ftr-466	410	12	to	to	PART
ftr-466	410	13	sell	sell	VERB
ftr-466	410	14	wheat	wheat	NOUN
ftr-466	410	15	for	for	ADP
ftr-466	410	16	$	$	SYM
ftr-466	410	17	8	8	NUM
ftr-466	410	18	a	a	DET
ftr-466	410	19	bushel	bushel	NOUN
ftr-466	410	20	when	when	SCONJ
ftr-466	410	21	it	it	PRON
ftr-466	410	22	is	be	AUX
ftr-466	410	23	worth	worth	ADJ
ftr-466	410	24	$	$	SYM
ftr-466	410	25	25	25	NUM
ftr-466	410	26	a	a	DET
ftr-466	410	27	bushel	bushel	NOUN
ftr-466	410	28	.	.	PUNCT
ftr-466	411	1	larry	larry	PROPN
ftr-466	411	2	therefore	therefore	ADV
ftr-466	411	3	pays	pay	VERB
ftr-466	411	4	lilly	lilly	PROPN
ftr-466	411	5	$	$	SYM
ftr-466	411	6	17	17	NUM
ftr-466	411	7	.	.	PUNCT
ftr-466	412	1	larry	larry	PROPN
ftr-466	412	2	has	have	AUX
ftr-466	412	3	lost	lose	VERB
ftr-466	412	4	a	a	DET
ftr-466	412	5	total	total	NOUN
ftr-466	412	6	of	of	ADP
ftr-466	412	7	$	$	SYM
ftr-466	412	8	15	15	NUM
ftr-466	412	9	on	on	ADP
ftr-466	412	10	the	the	DET
ftr-466	412	11	contract	contract	NOUN
ftr-466	412	12	(	(	PUNCT
ftr-466	412	13	$	$	SYM
ftr-466	412	14	17	17	NUM
ftr-466	412	15	payment	payment	NOUN
ftr-466	412	16	to	to	ADP
ftr-466	412	17	lilly	lilly	PROPN
ftr-466	412	18	minus	minus	CCONJ
ftr-466	412	19	$	$	SYM
ftr-466	412	20	2	2	NUM
ftr-466	412	21	option	option	NOUN
ftr-466	412	22	premium	premium	NOUN
ftr-466	412	23	received	receive	VERB
ftr-466	412	24	)	)	PUNCT
ftr-466	412	25	.	.	PUNCT
ftr-466	413	1	lilly	lilly	PROPN
ftr-466	413	2	has	have	AUX
ftr-466	413	3	made	make	VERB
ftr-466	413	4	a	a	DET
ftr-466	413	5	total	total	NOUN
ftr-466	413	6	of	of	ADP
ftr-466	413	7	$	$	SYM
ftr-466	413	8	15	15	NUM
ftr-466	413	9	on	on	ADP
ftr-466	413	10	the	the	DET
ftr-466	413	11	option	option	NOUN
ftr-466	413	12	contract	contract	NOUN
ftr-466	413	13	(	(	PUNCT
ftr-466	413	14	$	$	SYM
ftr-466	413	15	17	17	NUM
ftr-466	413	16	payment	payment	NOUN
ftr-466	413	17	received	receive	VERB
ftr-466	413	18	from	from	ADP
ftr-466	413	19	larry	larry	PROPN
ftr-466	413	20	minus	minus	CCONJ
ftr-466	413	21	$	$	SYM
ftr-466	413	22	2	2	NUM
ftr-466	413	23	option	option	NOUN
ftr-466	413	24	premium	premium	NOUN
ftr-466	413	25	paid	pay	VERB
ftr-466	413	26	to	to	ADP
ftr-466	413	27	larry	larry	PROPN
ftr-466	413	28	)	)	PUNCT
ftr-466	413	29	.	.	PUNCT
ftr-466	414	1	part	part	NOUN
ftr-466	414	2	2	2	NUM
ftr-466	414	3	:	:	PUNCT
ftr-466	414	4	assume	assume	VERB
ftr-466	414	5	that	that	SCONJ
ftr-466	414	6	,	,	PUNCT
ftr-466	414	7	on	on	ADP
ftr-466	414	8	the	the	DET
ftr-466	414	9	forward	forward	ADJ
ftr-466	414	10	date	date	NOUN
ftr-466	414	11	,	,	PUNCT
ftr-466	414	12	wheat	wheat	NOUN
ftr-466	414	13	is	be	AUX
ftr-466	414	14	trading	trade	VERB
ftr-466	414	15	at	at	ADP
ftr-466	414	16	a	a	DET
ftr-466	414	17	price	price	NOUN
ftr-466	414	18	of	of	ADP
ftr-466	414	19	$	$	SYM
ftr-466	414	20	2	2	NUM
ftr-466	414	21	a	a	DET
ftr-466	414	22	bushel	bushel	NOUN
ftr-466	414	23	.	.	PUNCT
ftr-466	415	1	lilly	lilly	PROPN
ftr-466	415	2	and	and	CCONJ
ftr-466	415	3	larry	larry	PROPN
ftr-466	415	4	settle	settle	VERB
ftr-466	415	5	their	their	PRON
ftr-466	415	6	obligations	obligation	NOUN
ftr-466	415	7	in	in	ADP
ftr-466	415	8	cash	cash	NOUN
ftr-466	415	9	.	.	PUNCT
ftr-466	416	1	in	in	ADP
ftr-466	416	2	an	an	DET
ftr-466	416	3	option	option	NOUN
ftr-466	416	4	contract	contract	NOUN
ftr-466	416	5	,	,	PUNCT
ftr-466	416	6	the	the	DET
ftr-466	416	7	purchaser	purchaser	NOUN
ftr-466	416	8	only	only	ADV
ftr-466	416	9	places	place	NOUN
ftr-466	416	10	at	at	ADP
ftr-466	416	11	risk	risk	NOUN
ftr-466	416	12	the	the	DET
ftr-466	416	13	option	option	NOUN
ftr-466	416	14	premium	premium	NOUN
ftr-466	416	15	.	.	PUNCT
ftr-466	417	1	thus	thus	ADV
ftr-466	417	2	,	,	PUNCT
ftr-466	417	3	lilly	lilly	PROPN
ftr-466	417	4	lets	let	VERB
ftr-466	417	5	larry	larry	PROPN
ftr-466	417	6	keep	keep	VERB
ftr-466	417	7	the	the	DET
ftr-466	417	8	option	option	NOUN
ftr-466	417	9	premium	premium	NOUN
ftr-466	417	10	.	.	PUNCT
ftr-466	418	1	because	because	SCONJ
ftr-466	418	2	taxpayers	taxpayer	NOUN
ftr-466	418	3	can	can	AUX
ftr-466	418	4	enter	enter	VERB
ftr-466	418	5	into	into	ADP
ftr-466	418	6	cash	cash	NOUN
ftr-466	418	7	settled	settle	VERB
ftr-466	418	8	option	option	NOUN
ftr-466	418	9	contracts	contract	NOUN
ftr-466	418	10	,	,	PUNCT
ftr-466	418	11	it	it	PRON
ftr-466	418	12	follows	follow	VERB
ftr-466	418	13	that	that	SCONJ
ftr-466	418	14	a	a	DET
ftr-466	418	15	taxpayer	taxpayer	NOUN
ftr-466	418	16	need	need	AUX
ftr-466	418	17	not	not	PART
ftr-466	418	18	own	own	VERB
ftr-466	418	19	the	the	DET
ftr-466	418	20	underlying	underlie	VERB
ftr-466	418	21	property	property	NOUN
ftr-466	418	22	in	in	ADP
ftr-466	418	23	order	order	NOUN
ftr-466	418	24	to	to	PART
ftr-466	418	25	write	write	VERB
ftr-466	418	26	an	an	DET
ftr-466	418	27	option	option	NOUN
ftr-466	418	28	contract	contract	NOUN
ftr-466	418	29	.	.	PUNCT
ftr-466	419	1	it	it	PRON
ftr-466	419	2	also	also	ADV
ftr-466	419	3	follows	follow	VERB
ftr-466	419	4	that	that	SCONJ
ftr-466	419	5	a	a	DET
ftr-466	419	6	taxpayer	taxpayer	NOUN
ftr-466	419	7	can	can	AUX
ftr-466	419	8	purchase	purchase	VERB
ftr-466	419	9	or	or	CCONJ
ftr-466	419	10	sell	sell	VERB
ftr-466	419	11	an	an	DET
ftr-466	419	12	option	option	NOUN
ftr-466	419	13	in	in	ADP
ftr-466	419	14	order	order	NOUN
ftr-466	419	15	to	to	PART
ftr-466	419	16	speculate	speculate	VERB
ftr-466	419	17	about	about	ADP
ftr-466	419	18	the	the	DET
ftr-466	419	19	price	price	NOUN
ftr-466	419	20	movement	movement	NOUN
ftr-466	419	21	in	in	ADP
ftr-466	419	22	an	an	DET
ftr-466	419	23	asset	asset	NOUN
ftr-466	419	24	.	.	PUNCT
ftr-466	420	1	thus	thus	ADV
ftr-466	420	2	,	,	PUNCT
ftr-466	420	3	a	a	DET
ftr-466	420	4	person	person	NOUN
ftr-466	420	5	could	could	AUX
ftr-466	420	6	purchase	purchase	VERB
ftr-466	420	7	cash	cash	NOUN
ftr-466	420	8	-	-	PUNCT
ftr-466	420	9	settled	settle	VERB
ftr-466	420	10	call	call	NOUN
ftr-466	420	11	options	option	NOUN
ftr-466	420	12	on	on	ADP
ftr-466	420	13	wheat	wheat	NOUN
ftr-466	420	14	instead	instead	ADV
ftr-466	420	15	of	of	ADP
ftr-466	420	16	purchasing	purchase	VERB
ftr-466	420	17	a	a	DET
ftr-466	420	18	cash	cash	NOUN
ftr-466	420	19	-	-	PUNCT
ftr-466	420	20	settled	settle	VERB
ftr-466	420	21	forward	forward	ADJ
ftr-466	420	22	contract	contract	NOUN
ftr-466	420	23	on	on	ADP
ftr-466	420	24	wheat	wheat	NOUN
ftr-466	420	25	.	.	PUNCT
ftr-466	421	1	2	2	X
ftr-466	421	2	.	.	X
ftr-466	421	3	timing	timing	NOUN
ftr-466	421	4	and	and	CCONJ
ftr-466	421	5	character	character	NOUN
ftr-466	421	6	of	of	ADP
ftr-466	421	7	income	income	NOUN
ftr-466	421	8	from	from	ADP
ftr-466	421	9	options.-the	options.-the	DET
ftr-466	421	10	parties	party	NOUN
ftr-466	421	11	to	to	ADP
ftr-466	421	12	an	an	DET
ftr-466	421	13	option	option	NOUN
ftr-466	421	14	contract	contract	NOUN
ftr-466	421	15	do	do	AUX
ftr-466	421	16	not	not	PART
ftr-466	421	17	recognize	recognize	VERB
ftr-466	421	18	gain	gain	NOUN
ftr-466	421	19	or	or	CCONJ
ftr-466	421	20	loss	loss	NOUN
ftr-466	421	21	upon	upon	SCONJ
ftr-466	421	22	the	the	DET
ftr-466	421	23	receipt	receipt	NOUN
ftr-466	421	24	or	or	CCONJ
ftr-466	421	25	payment	payment	NOUN
ftr-466	421	26	of	of	ADP
ftr-466	421	27	the	the	DET
ftr-466	421	28	option	option	NOUN
ftr-466	421	29	premium.47	premium.47	NOUN
ftr-466	421	30	in	in	ADP
ftr-466	421	31	general	general	ADJ
ftr-466	421	32	,	,	PUNCT
ftr-466	421	33	the	the	DET
ftr-466	421	34	parties	party	NOUN
ftr-466	421	35	to	to	ADP
ftr-466	421	36	an	an	DET
ftr-466	421	37	option	option	NOUN
ftr-466	421	38	contract	contract	NOUN
ftr-466	421	39	will	will	AUX
ftr-466	421	40	only	only	ADV
ftr-466	421	41	recognize	recognize	VERB
ftr-466	421	42	gain	gain	NOUN
ftr-466	421	43	or	or	CCONJ
ftr-466	421	44	loss	loss	NOUN
ftr-466	421	45	by	by	ADP
ftr-466	421	46	virtue	virtue	NOUN
ftr-466	421	47	of	of	ADP
ftr-466	421	48	that	that	DET
ftr-466	421	49	contract	contract	NOUN
ftr-466	421	50	upon	upon	SCONJ
ftr-466	421	51	the	the	DET
ftr-466	421	52	expiration	expiration	NOUN
ftr-466	421	53	,	,	PUNCT
ftr-466	421	54	cancellation	cancellation	NOUN
ftr-466	421	55	,	,	PUNCT
ftr-466	421	56	or	or	CCONJ
ftr-466	421	57	transfer	transfer	NOUN
ftr-466	421	58	of	of	ADP
ftr-466	421	59	their	their	PRON
ftr-466	421	60	rights	right	NOUN
ftr-466	421	61	and	and	CCONJ
ftr-466	421	62	obligations	obligation	NOUN
ftr-466	421	63	under	under	ADP
ftr-466	421	64	that	that	DET
ftr-466	421	65	contract.48	contract.48	ADJ
ftr-466	421	66	in	in	ADP
ftr-466	421	67	general	general	ADJ
ftr-466	421	68	,	,	PUNCT
ftr-466	421	69	the	the	DET
ftr-466	421	70	character	character	NOUN
ftr-466	421	71	47	47	NUM
ftr-466	421	72	.	.	PUNCT
ftr-466	422	1	see	see	VERB
ftr-466	422	2	virginia	virginia	PROPN
ftr-466	422	3	iron	iron	NOUN
ftr-466	422	4	coal	coal	PROPN
ftr-466	422	5	&	&	CCONJ
ftr-466	422	6	coke	coke	PROPN
ftr-466	422	7	co.	co.	PROPN
ftr-466	423	1	v.	v.	PROPN
ftr-466	423	2	commissioner	commissioner	PROPN
ftr-466	423	3	,	,	PUNCT
ftr-466	423	4	37	37	NUM
ftr-466	423	5	b.t.a	b.t.a	NOUN
ftr-466	423	6	.	.	PROPN
ftr-466	423	7	195	195	NUM
ftr-466	423	8	(	(	PUNCT
ftr-466	423	9	1938	1938	NUM
ftr-466	423	10	)	)	PUNCT
ftr-466	423	11	,	,	PUNCT
ftr-466	423	12	aff'd	aff'd	NOUN
ftr-466	423	13	,	,	PUNCT
ftr-466	423	14	99	99	NUM
ftr-466	423	15	f.2d	f.2d	SYM
ftr-466	423	16	919	919	NUM
ftr-466	423	17	(	(	PUNCT
ftr-466	423	18	4th	4th	ADJ
ftr-466	423	19	cir	cir	NOUN
ftr-466	423	20	.	.	PROPN
ftr-466	423	21	1938	1938	NUM
ftr-466	423	22	)	)	PUNCT
ftr-466	423	23	,	,	PUNCT
ftr-466	423	24	cert	cert	PROPN
ftr-466	423	25	.	.	PUNCT
ftr-466	424	1	denied	deny	VERB
ftr-466	424	2	,	,	PUNCT
ftr-466	424	3	307	307	NUM
ftr-466	424	4	u.s	u.s	PROPN
ftr-466	424	5	.	.	PROPN
ftr-466	424	6	630	630	NUM
ftr-466	424	7	(	(	PUNCT
ftr-466	424	8	1939	1939	NUM
ftr-466	424	9	)	)	PUNCT
ftr-466	424	10	;	;	PUNCT
ftr-466	425	1	rev	rev	PROPN
ftr-466	425	2	.	.	PROPN
ftr-466	425	3	rul	rul	PROPN
ftr-466	425	4	.	.	PUNCT
ftr-466	426	1	58	58	NUM
ftr-466	426	2	-	-	SYM
ftr-466	426	3	234	234	NUM
ftr-466	426	4	,	,	PUNCT
ftr-466	426	5	19581	19581	NUM
ftr-466	426	6	c.b	c.b	PROPN
ftr-466	426	7	.	.	PROPN
ftr-466	426	8	279	279	NUM
ftr-466	426	9	,	,	PUNCT
ftr-466	426	10	283	283	NUM
ftr-466	426	11	(	(	PUNCT
ftr-466	426	12	"	"	PUNCT
ftr-466	426	13	it	it	PRON
ftr-466	426	14	is	be	AUX
ftr-466	426	15	manifest	manifest	ADJ
ftr-466	426	16	,	,	PUNCT
ftr-466	426	17	from	from	ADP
ftr-466	426	18	the	the	DET
ftr-466	426	19	nature	nature	NOUN
ftr-466	426	20	and	and	CCONJ
ftr-466	426	21	consequences	consequence	NOUN
ftr-466	426	22	of	of	ADP
ftr-466	426	23	'	'	PUNCT
ftr-466	426	24	put	put	VERB
ftr-466	426	25	'	'	PUNCT
ftr-466	426	26	or	or	CCONJ
ftr-466	426	27	'	'	PUNCT
ftr-466	426	28	call	call	VERB
ftr-466	426	29	'	'	PUNCT
ftr-466	426	30	option	option	NOUN
ftr-466	426	31	premiums	premium	NOUN
ftr-466	426	32	and	and	CCONJ
ftr-466	426	33	obligations	obligation	NOUN
ftr-466	426	34	,	,	PUNCT
ftr-466	426	35	that	that	SCONJ
ftr-466	426	36	there	there	PRON
ftr-466	426	37	is	be	VERB
ftr-466	426	38	no	no	DET
ftr-466	426	39	federal	federal	ADJ
ftr-466	426	40	income	income	NOUN
ftr-466	426	41	tax	tax	NOUN
ftr-466	426	42	incidence	incidence	NOUN
ftr-466	426	43	on	on	ADP
ftr-466	426	44	account	account	NOUN
ftr-466	426	45	of	of	ADP
ftr-466	426	46	either	either	CCONJ
ftr-466	426	47	the	the	DET
ftr-466	426	48	receipt	receipt	NOUN
ftr-466	426	49	or	or	CCONJ
ftr-466	426	50	the	the	DET
ftr-466	426	51	payment	payment	NOUN
ftr-466	426	52	of	of	ADP
ftr-466	426	53	such	such	ADJ
ftr-466	426	54	option	option	NOUN
ftr-466	426	55	premiums	premium	NOUN
ftr-466	426	56	,	,	PUNCT
ftr-466	426	57	i.e.	i.e.	X
ftr-466	426	58	,	,	PUNCT
ftr-466	426	59	from	from	ADP
ftr-466	426	60	the	the	DET
ftr-466	426	61	standpoint	standpoint	NOUN
ftr-466	426	62	of	of	ADP
ftr-466	426	63	either	either	CCONJ
ftr-466	426	64	the	the	DET
ftr-466	426	65	optionor	optionor	NOUN
ftr-466	426	66	or	or	CCONJ
ftr-466	426	67	the	the	DET
ftr-466	426	68	optionee	optionee	NOUN
ftr-466	426	69	,	,	PUNCT
ftr-466	426	70	unless	unless	SCONJ
ftr-466	426	71	and	and	CCONJ
ftr-466	426	72	until	until	SCONJ
ftr-466	426	73	the	the	DET
ftr-466	426	74	options	option	NOUN
ftr-466	426	75	have	have	AUX
ftr-466	426	76	been	be	AUX
ftr-466	426	77	terminated	terminate	VERB
ftr-466	426	78	....	....	PUNCT
ftr-466	426	79	.	.	PUNCT
ftr-466	427	1	"	"	PUNCT
ftr-466	427	2	)	)	PUNCT
ftr-466	427	3	.	.	PUNCT
ftr-466	428	1	for	for	ADP
ftr-466	428	2	a	a	DET
ftr-466	428	3	comprehensive	comprehensive	ADJ
ftr-466	428	4	analysis	analysis	NOUN
ftr-466	428	5	of	of	ADP
ftr-466	428	6	the	the	DET
ftr-466	428	7	taxation	taxation	NOUN
ftr-466	428	8	of	of	ADP
ftr-466	428	9	income	income	NOUN
ftr-466	428	10	from	from	ADP
ftr-466	428	11	options	option	NOUN
ftr-466	428	12	,	,	PUNCT
ftr-466	428	13	see	see	VERB
ftr-466	428	14	bruce	bruce	PROPN
ftr-466	428	15	kayle	kayle	PROPN
ftr-466	428	16	,	,	PUNCT
ftr-466	428	17	realization	realization	NOUN
ftr-466	428	18	without	without	ADP
ftr-466	428	19	taxation	taxation	NOUN
ftr-466	428	20	?	?	PUNCT
ftr-466	429	1	the	the	DET
ftr-466	429	2	not	not	PART
ftr-466	429	3	-	-	PUNCT
ftr-466	429	4	so	so	ADV
ftr-466	429	5	-	-	PUNCT
ftr-466	429	6	clear	clear	ADJ
ftr-466	429	7	reflection	reflection	NOUN
ftr-466	429	8	of	of	ADP
ftr-466	429	9	income	income	NOUN
ftr-466	429	10	from	from	ADP
ftr-466	429	11	an	an	DET
ftr-466	429	12	option	option	NOUN
ftr-466	429	13	to	to	PART
ftr-466	429	14	acquire	acquire	VERB
ftr-466	429	15	property	property	NOUN
ftr-466	429	16	,	,	PUNCT
ftr-466	429	17	48	48	NUM
ftr-466	429	18	tax	tax	NOUN
ftr-466	429	19	l.	l.	PROPN
ftr-466	429	20	rev	rev	PROPN
ftr-466	429	21	.	.	PROPN
ftr-466	429	22	233	233	NUM
ftr-466	429	23	(	(	PUNCT
ftr-466	429	24	1993	1993	NUM
ftr-466	429	25	)	)	PUNCT
ftr-466	429	26	.	.	PUNCT
ftr-466	430	1	48	48	NUM
ftr-466	430	2	.	.	PUNCT
ftr-466	431	1	most	most	ADJ
ftr-466	431	2	options	option	NOUN
ftr-466	431	3	on	on	ADP
ftr-466	431	4	publicly	publicly	ADV
ftr-466	431	5	traded	trade	VERB
ftr-466	431	6	property	property	NOUN
ftr-466	431	7	are	be	AUX
ftr-466	431	8	settled	settle	VERB
ftr-466	431	9	in	in	ADP
ftr-466	431	10	cash	cash	NOUN
ftr-466	431	11	.	.	PUNCT
ftr-466	432	1	kayle	kayle	PROPN
ftr-466	432	2	,	,	PUNCT
ftr-466	432	3	supra	supra	PROPN
ftr-466	432	4	note	note	PROPN
ftr-466	432	5	47	47	NUM
ftr-466	432	6	,	,	PUNCT
ftr-466	432	7	at	at	ADP
ftr-466	432	8	236	236	NUM
ftr-466	432	9	.	.	PUNCT
ftr-466	433	1	[	[	X
ftr-466	433	2	vol	vol	NOUN
ftr-466	433	3	3:8	3:8	NUM
ftr-466	433	4	economically	economically	ADV
ftr-466	433	5	equivalent	equivalent	ADJ
ftr-466	433	6	financial	financial	ADJ
ftr-466	433	7	instunments	instunment	NOUN
ftr-466	433	8	of	of	ADP
ftr-466	433	9	that	that	DET
ftr-466	433	10	gain	gain	NOUN
ftr-466	433	11	or	or	CCONJ
ftr-466	433	12	loss	loss	NOUN
ftr-466	433	13	will	will	AUX
ftr-466	433	14	be	be	AUX
ftr-466	433	15	capital	capital	NOUN
ftr-466	433	16	,	,	PUNCT
ftr-466	433	17	although	although	SCONJ
ftr-466	433	18	that	that	DET
ftr-466	433	19	character	character	NOUN
ftr-466	433	20	may	may	AUX
ftr-466	433	21	vary	vary	VERB
ftr-466	433	22	between	between	ADP
ftr-466	433	23	long	long	ADJ
ftr-466	433	24	term	term	NOUN
ftr-466	433	25	capital	capital	NOUN
ftr-466	433	26	and	and	CCONJ
ftr-466	433	27	short	short	ADJ
ftr-466	433	28	term	term	NOUN
ftr-466	433	29	capital.49	capital.49	PROPN
ftr-466	433	30	if	if	SCONJ
ftr-466	433	31	the	the	DET
ftr-466	433	32	holder	holder	NOUN
ftr-466	433	33	exercises	exercise	VERB
ftr-466	433	34	her	her	PRON
ftr-466	433	35	rights	right	NOUN
ftr-466	433	36	under	under	ADP
ftr-466	433	37	the	the	DET
ftr-466	433	38	option	option	NOUN
ftr-466	433	39	contract	contract	NOUN
ftr-466	433	40	,	,	PUNCT
ftr-466	433	41	then	then	ADV
ftr-466	433	42	the	the	DET
ftr-466	433	43	parties	party	NOUN
ftr-466	433	44	to	to	ADP
ftr-466	433	45	that	that	DET
ftr-466	433	46	contract	contract	NOUN
ftr-466	433	47	will	will	AUX
ftr-466	433	48	take	take	VERB
ftr-466	433	49	account	account	NOUN
ftr-466	433	50	of	of	ADP
ftr-466	433	51	the	the	DET
ftr-466	433	52	option	option	NOUN
ftr-466	433	53	premium	premium	NOUN
ftr-466	433	54	in	in	ADP
ftr-466	433	55	determining	determine	VERB
ftr-466	433	56	the	the	DET
ftr-466	433	57	amount	amount	NOUN
ftr-466	433	58	realized	realize	VERB
ftr-466	433	59	on	on	ADP
ftr-466	433	60	the	the	DET
ftr-466	433	61	sale	sale	NOUN
ftr-466	433	62	of	of	ADP
ftr-466	433	63	the	the	DET
ftr-466	433	64	49	49	NUM
ftr-466	433	65	.	.	PUNCT
ftr-466	434	1	there	there	PRON
ftr-466	434	2	are	be	VERB
ftr-466	434	3	three	three	NUM
ftr-466	434	4	regimes	regime	NOUN
ftr-466	434	5	governing	govern	VERB
ftr-466	434	6	the	the	DET
ftr-466	434	7	taxation	taxation	NOUN
ftr-466	434	8	of	of	ADP
ftr-466	434	9	options	option	NOUN
ftr-466	434	10	.	.	PUNCT
ftr-466	435	1	first	first	ADV
ftr-466	435	2	.	.	PUNCT
ftr-466	436	1	§	§	PROPN
ftr-466	436	2	1234	1234	NUM
ftr-466	436	3	addresses	address	NOUN
ftr-466	436	4	the	the	DET
ftr-466	436	5	taxation	taxation	NOUN
ftr-466	436	6	of	of	ADP
ftr-466	436	7	certain	certain	ADJ
ftr-466	436	8	option	option	NOUN
ftr-466	436	9	writers	writer	NOUN
ftr-466	436	10	and	and	CCONJ
ftr-466	436	11	holders	holder	NOUN
ftr-466	436	12	.	.	PUNCT
ftr-466	437	1	second	second	ADJ
ftr-466	437	2	,	,	PUNCT
ftr-466	437	3	§	§	PROPN
ftr-466	437	4	1256	1256	NUM
ftr-466	437	5	provides	provide	VERB
ftr-466	437	6	rules	rule	NOUN
ftr-466	437	7	for	for	ADP
ftr-466	437	8	the	the	DET
ftr-466	437	9	taxation	taxation	NOUN
ftr-466	437	10	of	of	ADP
ftr-466	437	11	certain	certain	ADJ
ftr-466	437	12	publicly	publicly	ADV
ftr-466	437	13	traded	trade	VERB
ftr-466	437	14	and	and	CCONJ
ftr-466	437	15	currency	currency	NOUN
ftr-466	437	16	options	option	NOUN
ftr-466	437	17	.	.	PUNCT
ftr-466	438	1	third	third	ADJ
ftr-466	438	2	,	,	PUNCT
ftr-466	438	3	§	§	PROPN
ftr-466	438	4	1234a	1234a	NUM
ftr-466	438	5	provides	provide	VERB
ftr-466	438	6	rules	rule	NOUN
ftr-466	438	7	for	for	ADP
ftr-466	438	8	the	the	DET
ftr-466	438	9	taxation	taxation	NOUN
ftr-466	438	10	of	of	ADP
ftr-466	438	11	certain	certain	ADJ
ftr-466	438	12	option	option	NOUN
ftr-466	438	13	writers	writer	NOUN
ftr-466	438	14	and	and	CCONJ
ftr-466	438	15	holders	holder	NOUN
ftr-466	438	16	not	not	PART
ftr-466	438	17	covered	cover	VERB
ftr-466	438	18	by	by	ADP
ftr-466	438	19	§	§	PROPN
ftr-466	438	20	§	§	PROPN
ftr-466	438	21	1234	1234	NUM
ftr-466	438	22	and	and	CCONJ
ftr-466	438	23	1256	1256	NUM
ftr-466	438	24	.	.	PUNCT
ftr-466	439	1	section	section	NOUN
ftr-466	439	2	1234(b)(1	1234(b)(1	NUM
ftr-466	439	3	)	)	PUNCT
ftr-466	439	4	provides	provide	VERB
ftr-466	439	5	that	that	SCONJ
ftr-466	439	6	if	if	SCONJ
ftr-466	439	7	the	the	DET
ftr-466	439	8	taxpayer	taxpayer	NOUN
ftr-466	439	9	writes	write	VERB
ftr-466	439	10	an	an	DET
ftr-466	439	11	option	option	NOUN
ftr-466	439	12	(	(	PUNCT
ftr-466	439	13	either	either	CCONJ
ftr-466	439	14	a	a	DET
ftr-466	439	15	call	call	NOUN
ftr-466	439	16	or	or	CCONJ
ftr-466	439	17	a	a	DET
ftr-466	439	18	put	put	NOUN
ftr-466	439	19	)	)	PUNCT
ftr-466	439	20	on	on	ADP
ftr-466	439	21	stock	stock	NOUN
ftr-466	439	22	,	,	PUNCT
ftr-466	439	23	securities	security	NOUN
ftr-466	439	24	,	,	PUNCT
ftr-466	439	25	commodities	commodity	NOUN
ftr-466	439	26	,	,	PUNCT
ftr-466	439	27	or	or	CCONJ
ftr-466	439	28	commodity	commodity	NOUN
ftr-466	439	29	futures	future	NOUN
ftr-466	439	30	,	,	PUNCT
ftr-466	439	31	she	she	PRON
ftr-466	439	32	will	will	AUX
ftr-466	439	33	recognize	recognize	VERB
ftr-466	439	34	short	short	ADJ
ftr-466	439	35	term	term	NOUN
ftr-466	439	36	capital	capital	NOUN
ftr-466	439	37	gain	gain	NOUN
ftr-466	439	38	or	or	CCONJ
ftr-466	439	39	loss	loss	NOUN
ftr-466	439	40	on	on	ADP
ftr-466	439	41	any	any	DET
ftr-466	439	42	"	"	PUNCT
ftr-466	439	43	closing	close	VERB
ftr-466	439	44	transaction	transaction	NOUN
ftr-466	439	45	"	"	PUNCT
ftr-466	439	46	with	with	ADP
ftr-466	439	47	respect	respect	NOUN
ftr-466	439	48	to	to	ADP
ftr-466	439	49	that	that	DET
ftr-466	439	50	property	property	NOUN
ftr-466	439	51	.	.	PUNCT
ftr-466	440	1	the	the	DET
ftr-466	440	2	term	term	NOUN
ftr-466	440	3	"	"	PUNCT
ftr-466	440	4	closing	closing	NOUN
ftr-466	440	5	transaction	transaction	NOUN
ftr-466	440	6	"	"	PUNCT
ftr-466	440	7	means	mean	VERB
ftr-466	440	8	"	"	PUNCT
ftr-466	440	9	any	any	DET
ftr-466	440	10	termination	termination	NOUN
ftr-466	440	11	of	of	ADP
ftr-466	440	12	the	the	DET
ftr-466	440	13	taxpayer	taxpayer	NOUN
ftr-466	440	14	's	's	PART
ftr-466	440	15	obligation	obligation	NOUN
ftr-466	440	16	...	...	PUNCT
ftr-466	440	17	other	other	ADJ
ftr-466	440	18	than	than	ADP
ftr-466	440	19	through	through	ADP
ftr-466	440	20	the	the	DET
ftr-466	440	21	exercise	exercise	NOUN
ftr-466	440	22	or	or	CCONJ
ftr-466	440	23	lapse	lapse	NOUN
ftr-466	440	24	of	of	ADP
ftr-466	440	25	the	the	DET
ftr-466	440	26	option	option	NOUN
ftr-466	440	27	.	.	PUNCT
ftr-466	440	28	"	"	PUNCT
ftr-466	441	1	irc	irc	PROPN
ftr-466	441	2	§	§	PROPN
ftr-466	441	3	1234(b)(2)(a	1234(b)(2)(a	NUM
ftr-466	441	4	)	)	PUNCT
ftr-466	441	5	.	.	PUNCT
ftr-466	442	1	thus	thus	ADV
ftr-466	442	2	,	,	PUNCT
ftr-466	442	3	if	if	SCONJ
ftr-466	442	4	an	an	DET
ftr-466	442	5	option	option	NOUN
ftr-466	442	6	writer	writer	NOUN
ftr-466	442	7	enters	enter	VERB
ftr-466	442	8	into	into	ADP
ftr-466	442	9	a	a	DET
ftr-466	442	10	cash	cash	NOUN
ftr-466	442	11	settlement	settlement	NOUN
ftr-466	442	12	agreement	agreement	NOUN
ftr-466	442	13	with	with	ADP
ftr-466	442	14	respect	respect	NOUN
ftr-466	442	15	to	to	ADP
ftr-466	442	16	an	an	DET
ftr-466	442	17	option	option	NOUN
ftr-466	442	18	on	on	ADP
ftr-466	442	19	one	one	NUM
ftr-466	442	20	of	of	ADP
ftr-466	442	21	the	the	DET
ftr-466	442	22	properties	property	NOUN
ftr-466	442	23	to	to	PART
ftr-466	442	24	which	which	PRON
ftr-466	442	25	§	§	PROPN
ftr-466	442	26	1234(b	1234(b	NUM
ftr-466	442	27	)	)	PUNCT
ftr-466	442	28	applies	apply	VERB
ftr-466	442	29	,	,	PUNCT
ftr-466	442	30	then	then	ADV
ftr-466	442	31	this	this	DET
ftr-466	442	32	writer	writer	NOUN
ftr-466	442	33	will	will	AUX
ftr-466	442	34	recognize	recognize	VERB
ftr-466	442	35	short	short	ADJ
ftr-466	442	36	term	term	NOUN
ftr-466	442	37	capital	capital	NOUN
ftr-466	442	38	gain	gain	NOUN
ftr-466	442	39	or	or	CCONJ
ftr-466	442	40	loss	loss	NOUN
ftr-466	442	41	on	on	ADP
ftr-466	442	42	the	the	DET
ftr-466	442	43	transaction	transaction	NOUN
ftr-466	442	44	.	.	PUNCT
ftr-466	443	1	if	if	SCONJ
ftr-466	443	2	a	a	DET
ftr-466	443	3	taxpayer	taxpayer	NOUN
ftr-466	443	4	writes	write	VERB
ftr-466	443	5	an	an	DET
ftr-466	443	6	option	option	NOUN
ftr-466	443	7	which	which	PRON
ftr-466	443	8	is	be	AUX
ftr-466	443	9	classified	classify	VERB
ftr-466	443	10	as	as	ADP
ftr-466	443	11	a	a	DET
ftr-466	443	12	§	§	PROPN
ftr-466	443	13	1256	1256	NUM
ftr-466	443	14	contract	contract	NOUN
ftr-466	443	15	(	(	PUNCT
ftr-466	443	16	a	a	DET
ftr-466	443	17	§	§	ADJ
ftr-466	443	18	1256	1256	NUM
ftr-466	443	19	option	option	NOUN
ftr-466	443	20	)	)	PUNCT
ftr-466	443	21	,	,	PUNCT
ftr-466	443	22	then	then	ADV
ftr-466	443	23	the	the	DET
ftr-466	443	24	option	option	NOUN
ftr-466	443	25	will	will	AUX
ftr-466	443	26	be	be	AUX
ftr-466	443	27	"	"	PUNCT
ftr-466	443	28	marked	mark	VERB
ftr-466	443	29	to	to	ADP
ftr-466	443	30	market	market	NOUN
ftr-466	443	31	"	"	PUNCT
ftr-466	443	32	at	at	ADP
ftr-466	443	33	the	the	DET
ftr-466	443	34	end	end	NOUN
ftr-466	443	35	of	of	ADP
ftr-466	443	36	each	each	DET
ftr-466	443	37	taxable	taxable	ADJ
ftr-466	443	38	year	year	NOUN
ftr-466	443	39	.	.	PUNCT
ftr-466	444	1	notwithstanding	notwithstanding	ADP
ftr-466	444	2	any	any	DET
ftr-466	444	3	other	other	ADJ
ftr-466	444	4	provision	provision	NOUN
ftr-466	444	5	of	of	ADP
ftr-466	444	6	law	law	NOUN
ftr-466	444	7	.	.	PUNCT
ftr-466	445	1	that	that	PRON
ftr-466	445	2	means	mean	VERB
ftr-466	445	3	that	that	SCONJ
ftr-466	445	4	that	that	DET
ftr-466	445	5	option	option	NOUN
ftr-466	445	6	will	will	AUX
ftr-466	445	7	be	be	AUX
ftr-466	445	8	treated	treat	VERB
ftr-466	445	9	as	as	ADP
ftr-466	445	10	having	having	AUX
ftr-466	445	11	been	be	AUX
ftr-466	445	12	sold	sell	VERB
ftr-466	445	13	on	on	ADP
ftr-466	445	14	the	the	DET
ftr-466	445	15	last	last	ADJ
ftr-466	445	16	day	day	NOUN
ftr-466	445	17	of	of	ADP
ftr-466	445	18	the	the	DET
ftr-466	445	19	taxable	taxable	ADJ
ftr-466	445	20	year	year	NOUN
ftr-466	445	21	,	,	PUNCT
ftr-466	445	22	and	and	CCONJ
ftr-466	445	23	the	the	DET
ftr-466	445	24	option	option	NOUN
ftr-466	445	25	writer	writer	NOUN
ftr-466	445	26	will	will	AUX
ftr-466	445	27	recognize	recognize	VERB
ftr-466	445	28	gain	gain	NOUN
ftr-466	445	29	or	or	CCONJ
ftr-466	445	30	loss	loss	NOUN
ftr-466	445	31	accordingly	accordingly	ADV
ftr-466	445	32	.	.	PUNCT
ftr-466	446	1	irc	irc	PROPN
ftr-466	446	2	§	§	PROPN
ftr-466	446	3	1256(a)(1	1256(a)(1	NUM
ftr-466	446	4	)	)	PUNCT
ftr-466	446	5	.	.	PUNCT
ftr-466	447	1	in	in	ADP
ftr-466	447	2	addition	addition	NOUN
ftr-466	447	3	,	,	PUNCT
ftr-466	447	4	the	the	DET
ftr-466	447	5	writer	writer	NOUN
ftr-466	447	6	of	of	ADP
ftr-466	447	7	a	a	DET
ftr-466	447	8	§	§	ADJ
ftr-466	447	9	1256	1256	NUM
ftr-466	447	10	option	option	NOUN
ftr-466	447	11	will	will	AUX
ftr-466	447	12	recognize	recognize	VERB
ftr-466	447	13	gain	gain	NOUN
ftr-466	447	14	or	or	CCONJ
ftr-466	447	15	loss	loss	NOUN
ftr-466	447	16	upon	upon	SCONJ
ftr-466	447	17	any	any	DET
ftr-466	447	18	termination	termination	NOUN
ftr-466	447	19	of	of	ADP
ftr-466	447	20	the	the	DET
ftr-466	447	21	writer	writer	NOUN
ftr-466	447	22	's	's	PART
ftr-466	447	23	obligations	obligation	NOUN
ftr-466	447	24	under	under	ADP
ftr-466	447	25	the	the	DET
ftr-466	447	26	option	option	NOUN
ftr-466	447	27	.	.	PUNCT
ftr-466	448	1	irc	irc	PROPN
ftr-466	448	2	§	§	PROPN
ftr-466	448	3	1256(c)(1	1256(c)(1	NUM
ftr-466	448	4	)	)	PUNCT
ftr-466	448	5	.	.	PUNCT
ftr-466	449	1	any	any	DET
ftr-466	449	2	gain	gain	NOUN
ftr-466	449	3	or	or	CCONJ
ftr-466	449	4	loss	loss	NOUN
ftr-466	449	5	recognized	recognize	VERB
ftr-466	449	6	by	by	ADP
ftr-466	449	7	virtue	virtue	NOUN
ftr-466	449	8	of	of	ADP
ftr-466	449	9	§	§	PROPN
ftr-466	449	10	1256	1256	NUM
ftr-466	449	11	is	be	AUX
ftr-466	449	12	40	40	NUM
ftr-466	449	13	%	%	NOUN
ftr-466	449	14	short	short	ADJ
ftr-466	449	15	term	term	NOUN
ftr-466	449	16	capital	capital	NOUN
ftr-466	449	17	,	,	PUNCT
ftr-466	449	18	and	and	CCONJ
ftr-466	449	19	60	60	NUM
ftr-466	449	20	%	%	NOUN
ftr-466	449	21	long	long	ADJ
ftr-466	449	22	term	term	NOUN
ftr-466	449	23	capital	capital	NOUN
ftr-466	449	24	.	.	PUNCT
ftr-466	450	1	irc	irc	PROPN
ftr-466	450	2	§	§	PROPN
ftr-466	450	3	1256(a)(3	1256(a)(3	NOUN
ftr-466	450	4	)	)	PUNCT
ftr-466	450	5	.	.	PUNCT
ftr-466	451	1	the	the	DET
ftr-466	451	2	parties	party	NOUN
ftr-466	451	3	to	to	ADP
ftr-466	451	4	a	a	DET
ftr-466	451	5	§	§	ADJ
ftr-466	451	6	1256	1256	NUM
ftr-466	451	7	option	option	NOUN
ftr-466	451	8	will	will	AUX
ftr-466	451	9	receive	receive	VERB
ftr-466	451	10	appropriate	appropriate	ADJ
ftr-466	451	11	basis	basis	NOUN
ftr-466	451	12	adjustments	adjustment	NOUN
ftr-466	451	13	to	to	ADP
ftr-466	451	14	the	the	DET
ftr-466	451	15	option	option	NOUN
ftr-466	451	16	.	.	PUNCT
ftr-466	452	1	irc	irc	PROPN
ftr-466	452	2	§	§	PROPN
ftr-466	452	3	1256(a)(2	1256(a)(2	NUM
ftr-466	452	4	)	)	PUNCT
ftr-466	452	5	.	.	PUNCT
ftr-466	453	1	in	in	ADP
ftr-466	453	2	the	the	DET
ftr-466	453	3	most	most	ADV
ftr-466	453	4	general	general	ADJ
ftr-466	453	5	terms	term	NOUN
ftr-466	453	6	,	,	PUNCT
ftr-466	453	7	in	in	ADP
ftr-466	453	8	order	order	NOUN
ftr-466	453	9	for	for	ADP
ftr-466	453	10	an	an	DET
ftr-466	453	11	option	option	NOUN
ftr-466	453	12	to	to	PART
ftr-466	453	13	qualify	qualify	VERB
ftr-466	453	14	as	as	ADP
ftr-466	453	15	a	a	DET
ftr-466	453	16	§	§	ADJ
ftr-466	453	17	1256	1256	NUM
ftr-466	453	18	option	option	NOUN
ftr-466	453	19	,	,	PUNCT
ftr-466	453	20	it	it	PRON
ftr-466	453	21	must	must	AUX
ftr-466	453	22	:	:	PUNCT
ftr-466	453	23	(	(	PUNCT
ftr-466	453	24	1	1	X
ftr-466	453	25	)	)	PUNCT
ftr-466	453	26	be	be	AUX
ftr-466	453	27	publicly	publicly	ADV
ftr-466	453	28	traded	trade	VERB
ftr-466	453	29	,	,	PUNCT
ftr-466	453	30	and	and	CCONJ
ftr-466	453	31	(	(	PUNCT
ftr-466	453	32	2	2	X
ftr-466	453	33	)	)	PUNCT
ftr-466	453	34	qualify	qualify	VERB
ftr-466	453	35	as	as	ADP
ftr-466	453	36	either	either	CCONJ
ftr-466	453	37	(	(	PUNCT
ftr-466	453	38	a	a	X
ftr-466	453	39	)	)	PUNCT
ftr-466	453	40	a	a	DET
ftr-466	453	41	nonequity	nonequity	NOUN
ftr-466	453	42	option	option	NOUN
ftr-466	453	43	(	(	PUNCT
ftr-466	453	44	e.g.	e.g.	ADV
ftr-466	453	45	,	,	PUNCT
ftr-466	453	46	the	the	DET
ftr-466	453	47	value	value	NOUN
ftr-466	453	48	of	of	ADP
ftr-466	453	49	the	the	DET
ftr-466	453	50	option	option	NOUN
ftr-466	453	51	must	must	AUX
ftr-466	453	52	not	not	PART
ftr-466	453	53	be	be	AUX
ftr-466	453	54	determined	determine	VERB
ftr-466	453	55	by	by	ADP
ftr-466	453	56	reference	reference	NOUN
ftr-466	453	57	to	to	ADP
ftr-466	453	58	stock	stock	NOUN
ftr-466	453	59	or	or	CCONJ
ftr-466	453	60	a	a	DET
ftr-466	453	61	group	group	NOUN
ftr-466	453	62	of	of	ADP
ftr-466	453	63	stocks	stock	NOUN
ftr-466	453	64	)	)	PUNCT
ftr-466	453	65	,	,	PUNCT
ftr-466	453	66	or	or	CCONJ
ftr-466	453	67	(	(	PUNCT
ftr-466	453	68	b	b	X
ftr-466	453	69	)	)	PUNCT
ftr-466	453	70	a	a	DET
ftr-466	453	71	foreign	foreign	ADJ
ftr-466	453	72	currency	currency	NOUN
ftr-466	453	73	contract	contract	NOUN
ftr-466	453	74	which	which	PRON
ftr-466	453	75	is	be	AUX
ftr-466	453	76	traded	trade	VERB
ftr-466	453	77	on	on	ADP
ftr-466	453	78	the	the	DET
ftr-466	453	79	interbank	interbank	NOUN
ftr-466	453	80	market	market	NOUN
ftr-466	453	81	and	and	CCONJ
ftr-466	453	82	requires	require	VERB
ftr-466	453	83	delivery	delivery	NOUN
ftr-466	453	84	of	of	ADP
ftr-466	453	85	(	(	PUNCT
ftr-466	453	86	or	or	CCONJ
ftr-466	453	87	settlement	settlement	NOUN
ftr-466	453	88	in	in	ADP
ftr-466	453	89	relation	relation	NOUN
ftr-466	453	90	to	to	ADP
ftr-466	453	91	the	the	DET
ftr-466	453	92	value	value	NOUN
ftr-466	453	93	of	of	ADP
ftr-466	453	94	)	)	PUNCT
ftr-466	453	95	a	a	DET
ftr-466	453	96	foreign	foreign	ADJ
ftr-466	453	97	currency	currency	NOUN
ftr-466	453	98	in	in	ADP
ftr-466	453	99	which	which	PRON
ftr-466	453	100	positions	position	NOUN
ftr-466	453	101	are	be	AUX
ftr-466	453	102	traded	trade	VERB
ftr-466	453	103	through	through	ADP
ftr-466	453	104	regulated	regulated	ADJ
ftr-466	453	105	futures	future	NOUN
ftr-466	453	106	contracts	contract	NOUN
ftr-466	453	107	.	.	PUNCT
ftr-466	454	1	irc	irc	PROPN
ftr-466	454	2	§	§	PROPN
ftr-466	454	3	1256(b	1256(b	NUM
ftr-466	454	4	)	)	PUNCT
ftr-466	454	5	.	.	PUNCT
ftr-466	455	1	section	section	NOUN
ftr-466	455	2	1234a	1234a	PROPN
ftr-466	455	3	will	will	AUX
ftr-466	455	4	apply	apply	VERB
ftr-466	455	5	to	to	ADP
ftr-466	455	6	an	an	DET
ftr-466	455	7	option	option	NOUN
ftr-466	455	8	writer	writer	NOUN
ftr-466	455	9	if	if	SCONJ
ftr-466	455	10	:	:	PUNCT
ftr-466	455	11	(	(	PUNCT
ftr-466	455	12	1	1	X
ftr-466	455	13	)	)	PUNCT
ftr-466	455	14	the	the	DET
ftr-466	455	15	property	property	NOUN
ftr-466	455	16	subject	subject	NOUN
ftr-466	455	17	to	to	ADP
ftr-466	455	18	the	the	DET
ftr-466	455	19	option	option	NOUN
ftr-466	455	20	does	do	AUX
ftr-466	455	21	not	not	PART
ftr-466	455	22	fall	fall	VERB
ftr-466	455	23	under	under	ADP
ftr-466	455	24	§	§	NOUN
ftr-466	455	25	§	§	PROPN
ftr-466	455	26	1234	1234	NUM
ftr-466	455	27	or	or	CCONJ
ftr-466	455	28	1256	1256	NUM
ftr-466	455	29	;	;	PUNCT
ftr-466	455	30	or	or	CCONJ
ftr-466	455	31	(	(	PUNCT
ftr-466	455	32	2	2	X
ftr-466	455	33	)	)	PUNCT
ftr-466	455	34	the	the	DET
ftr-466	455	35	property	property	NOUN
ftr-466	455	36	subject	subject	NOUN
ftr-466	455	37	to	to	ADP
ftr-466	455	38	the	the	DET
ftr-466	455	39	option	option	NOUN
ftr-466	455	40	does	do	AUX
ftr-466	455	41	fall	fall	VERB
ftr-466	455	42	under	under	ADP
ftr-466	455	43	§	§	PROPN
ftr-466	455	44	1234	1234	NUM
ftr-466	455	45	,	,	PUNCT
ftr-466	455	46	but	but	CCONJ
ftr-466	455	47	the	the	DET
ftr-466	455	48	method	method	NOUN
ftr-466	455	49	of	of	ADP
ftr-466	455	50	terminating	terminate	VERB
ftr-466	455	51	that	that	DET
ftr-466	455	52	option	option	NOUN
ftr-466	455	53	does	do	AUX
ftr-466	455	54	not	not	PART
ftr-466	455	55	qualify	qualify	VERB
ftr-466	455	56	as	as	ADP
ftr-466	455	57	a	a	DET
ftr-466	455	58	"	"	PUNCT
ftr-466	455	59	closing	close	VERB
ftr-466	455	60	transaction	transaction	NOUN
ftr-466	455	61	"	"	PUNCT
ftr-466	455	62	under	under	ADP
ftr-466	455	63	§	§	PROPN
ftr-466	455	64	1234(b)(2	1234(b)(2	NUM
ftr-466	455	65	)	)	PUNCT
ftr-466	455	66	.	.	PUNCT
ftr-466	456	1	section	section	NOUN
ftr-466	456	2	1234a(1	1234a(1	NUM
ftr-466	456	3	)	)	PUNCT
ftr-466	456	4	provides	provide	VERB
ftr-466	456	5	that	that	SCONJ
ftr-466	456	6	any	any	DET
ftr-466	456	7	gain	gain	NOUN
ftr-466	456	8	or	or	CCONJ
ftr-466	456	9	loss	loss	NOUN
ftr-466	456	10	with	with	ADP
ftr-466	456	11	respect	respect	NOUN
ftr-466	456	12	to	to	ADP
ftr-466	456	13	the	the	DET
ftr-466	456	14	"	"	PUNCT
ftr-466	456	15	cancellation	cancellation	NOUN
ftr-466	456	16	,	,	PUNCT
ftr-466	456	17	lapse	lapse	NOUN
ftr-466	456	18	,	,	PUNCT
ftr-466	456	19	expiration	expiration	NOUN
ftr-466	456	20	,	,	PUNCT
ftr-466	456	21	or	or	CCONJ
ftr-466	456	22	other	other	ADJ
ftr-466	456	23	termination	termination	NOUN
ftr-466	456	24	of	of	ADP
ftr-466	456	25	...	...	PUNCT
ftr-466	456	26	a	a	DET
ftr-466	456	27	right	right	NOUN
ftr-466	456	28	or	or	CCONJ
ftr-466	456	29	obligation	obligation	NOUN
ftr-466	456	30	with	with	ADP
ftr-466	456	31	respect	respect	NOUN
ftr-466	456	32	to	to	ADP
ftr-466	456	33	property	property	NOUN
ftr-466	456	34	which	which	PRON
ftr-466	456	35	is	be	AUX
ftr-466	456	36	(	(	PUNCT
ftr-466	456	37	or	or	CCONJ
ftr-466	456	38	on	on	ADP
ftr-466	456	39	acquisition	acquisition	NOUN
ftr-466	456	40	would	would	AUX
ftr-466	456	41	be	be	AUX
ftr-466	456	42	)	)	PUNCT
ftr-466	456	43	a	a	DET
ftr-466	456	44	capital	capital	NOUN
ftr-466	456	45	asset	asset	NOUN
ftr-466	456	46	in	in	ADP
ftr-466	456	47	the	the	DET
ftr-466	456	48	hands	hand	NOUN
ftr-466	456	49	of	of	ADP
ftr-466	456	50	the	the	DET
ftr-466	456	51	taxpayer	taxpayer	NOUN
ftr-466	456	52	...	...	PUNCT
ftr-466	456	53	shall	shall	AUX
ftr-466	456	54	be	be	AUX
ftr-466	456	55	treated	treat	VERB
ftr-466	456	56	as	as	ADP
ftr-466	456	57	gain	gain	NOUN
ftr-466	456	58	or	or	CCONJ
ftr-466	456	59	loss	loss	NOUN
ftr-466	456	60	from	from	ADP
ftr-466	456	61	the	the	DET
ftr-466	456	62	sale	sale	NOUN
ftr-466	456	63	of	of	ADP
ftr-466	456	64	a	a	DET
ftr-466	456	65	capital	capital	NOUN
ftr-466	456	66	asset	asset	NOUN
ftr-466	456	67	.	.	PUNCT
ftr-466	456	68	"	"	PUNCT
ftr-466	457	1	see	see	VERB
ftr-466	457	2	supra	supra	PROPN
ftr-466	457	3	note	note	PROPN
ftr-466	457	4	35	35	NUM
ftr-466	457	5	regarding	regard	VERB
ftr-466	457	6	recent	recent	ADJ
ftr-466	457	7	changes	change	NOUN
ftr-466	457	8	to	to	PART
ftr-466	457	9	irc	irc	VERB
ftr-466	457	10	§	§	ADJ
ftr-466	457	11	1234a	1234a	NUM
ftr-466	457	12	.	.	PUNCT
ftr-466	458	1	the	the	DET
ftr-466	458	2	same	same	ADJ
ftr-466	458	3	basic	basic	ADJ
ftr-466	458	4	regime	regime	NOUN
ftr-466	458	5	that	that	PRON
ftr-466	458	6	applies	apply	VERB
ftr-466	458	7	to	to	ADP
ftr-466	458	8	option	option	NOUN
ftr-466	458	9	writers	writer	NOUN
ftr-466	458	10	applies	apply	VERB
ftr-466	458	11	to	to	ADP
ftr-466	458	12	option	option	NOUN
ftr-466	458	13	holders	holder	NOUN
ftr-466	458	14	.	.	PUNCT
ftr-466	459	1	section	section	NOUN
ftr-466	459	2	1234(a	1234(a	NOUN
ftr-466	459	3	)	)	PUNCT
ftr-466	459	4	provides	provide	VERB
ftr-466	459	5	that	that	DET
ftr-466	459	6	gain	gain	NOUN
ftr-466	459	7	or	or	CCONJ
ftr-466	459	8	loss	loss	NOUN
ftr-466	459	9	attributable	attributable	ADJ
ftr-466	459	10	to	to	ADP
ftr-466	459	11	the	the	DET
ftr-466	459	12	sale	sale	NOUN
ftr-466	459	13	,	,	PUNCT
ftr-466	459	14	exchange	exchange	NOUN
ftr-466	459	15	,	,	PUNCT
ftr-466	459	16	or	or	CCONJ
ftr-466	459	17	lapse	lapse	NOUN
ftr-466	459	18	of	of	ADP
ftr-466	459	19	an	an	DET
ftr-466	459	20	option	option	NOUN
ftr-466	459	21	shall	shall	AUX
ftr-466	459	22	be	be	AUX
ftr-466	459	23	treated	treat	VERB
ftr-466	459	24	as	as	ADP
ftr-466	459	25	gain	gain	NOUN
ftr-466	459	26	or	or	CCONJ
ftr-466	459	27	loss	loss	NOUN
ftr-466	459	28	from	from	ADP
ftr-466	459	29	the	the	DET
ftr-466	459	30	sale	sale	NOUN
ftr-466	459	31	or	or	CCONJ
ftr-466	459	32	exchange	exchange	NOUN
ftr-466	459	33	of	of	ADP
ftr-466	459	34	property	property	NOUN
ftr-466	459	35	"	"	PUNCT
ftr-466	459	36	which	which	PRON
ftr-466	459	37	has	have	VERB
ftr-466	459	38	the	the	DET
ftr-466	459	39	same	same	ADJ
ftr-466	459	40	character	character	NOUN
ftr-466	459	41	as	as	ADP
ftr-466	459	42	the	the	DET
ftr-466	459	43	property	property	NOUN
ftr-466	459	44	to	to	PART
ftr-466	459	45	which	which	PRON
ftr-466	459	46	the	the	DET
ftr-466	459	47	option	option	NOUN
ftr-466	459	48	relates	relate	VERB
ftr-466	459	49	in	in	ADP
ftr-466	459	50	the	the	DET
ftr-466	459	51	hands	hand	NOUN
ftr-466	459	52	of	of	ADP
ftr-466	459	53	the	the	DET
ftr-466	459	54	taxpayer	taxpayer	NOUN
ftr-466	459	55	(	(	PUNCT
ftr-466	459	56	or	or	CCONJ
ftr-466	459	57	would	would	AUX
ftr-466	459	58	have	have	VERB
ftr-466	459	59	in	in	ADP
ftr-466	459	60	the	the	DET
ftr-466	459	61	hands	hand	NOUN
ftr-466	459	62	of	of	ADP
ftr-466	459	63	the	the	DET
ftr-466	459	64	taxpayer	taxpayer	NOUN
ftr-466	459	65	if	if	SCONJ
ftr-466	459	66	acquired	acquire	VERB
ftr-466	459	67	by	by	ADP
ftr-466	459	68	him	he	PRON
ftr-466	459	69	)	)	PUNCT
ftr-466	459	70	.	.	PUNCT
ftr-466	459	71	"	"	PUNCT
ftr-466	460	1	section	section	NOUN
ftr-466	460	2	1234(a	1234(a	NUM
ftr-466	460	3	)	)	PUNCT
ftr-466	460	4	does	do	AUX
ftr-466	460	5	not	not	PART
ftr-466	460	6	apply	apply	VERB
ftr-466	460	7	to	to	ADP
ftr-466	460	8	,	,	PUNCT
ftr-466	460	9	among	among	ADP
ftr-466	460	10	other	other	ADJ
ftr-466	460	11	things	thing	NOUN
ftr-466	460	12	,	,	PUNCT
ftr-466	460	13	options	option	NOUN
ftr-466	460	14	that	that	PRON
ftr-466	460	15	are	be	AUX
ftr-466	460	16	,	,	PUNCT
ftr-466	460	17	essentially	essentially	ADV
ftr-466	460	18	,	,	PUNCT
ftr-466	460	19	inventory	inventory	NOUN
ftr-466	460	20	in	in	ADP
ftr-466	460	21	the	the	DET
ftr-466	460	22	hands	hand	NOUN
ftr-466	460	23	of	of	ADP
ftr-466	460	24	the	the	DET
ftr-466	460	25	taxpayer	taxpayer	NOUN
ftr-466	460	26	and	and	CCONJ
ftr-466	460	27	certain	certain	ADJ
ftr-466	460	28	put	put	NOUN
ftr-466	460	29	options	option	NOUN
ftr-466	460	30	where	where	SCONJ
ftr-466	460	31	the	the	DET
ftr-466	460	32	taxpayer	taxpayer	NOUN
ftr-466	460	33	owns	own	VERB
ftr-466	460	34	the	the	DET
ftr-466	460	35	property	property	NOUN
ftr-466	460	36	to	to	PART
ftr-466	460	37	which	which	PRON
ftr-466	460	38	the	the	DET
ftr-466	460	39	option	option	NOUN
ftr-466	460	40	relates	relate	VERB
ftr-466	460	41	.	.	PUNCT
ftr-466	461	1	aside	aside	ADV
ftr-466	461	2	from	from	ADP
ftr-466	461	3	those	those	DET
ftr-466	461	4	limitations	limitation	NOUN
ftr-466	461	5	,	,	PUNCT
ftr-466	461	6	the	the	DET
ftr-466	461	7	term	term	NOUN
ftr-466	461	8	"	"	PUNCT
ftr-466	461	9	property	property	NOUN
ftr-466	461	10	"	"	PUNCT
ftr-466	461	11	in	in	ADP
ftr-466	461	12	§	§	PROPN
ftr-466	461	13	1234(a	1234(a	NUM
ftr-466	461	14	)	)	PUNCT
ftr-466	461	15	encompasses	encompass	VERB
ftr-466	461	16	all	all	DET
ftr-466	461	17	property	property	NOUN
ftr-466	461	18	.	.	PUNCT
ftr-466	462	1	if	if	SCONJ
ftr-466	462	2	a	a	DET
ftr-466	462	3	taxpayer	taxpayer	NOUN
ftr-466	462	4	holds	hold	VERB
ftr-466	462	5	an	an	DET
ftr-466	462	6	option	option	NOUN
ftr-466	462	7	to	to	PART
ftr-466	462	8	which	which	PRON
ftr-466	462	9	§	§	PROPN
ftr-466	462	10	1256	1256	NUM
ftr-466	462	11	applies	apply	VERB
ftr-466	462	12	,	,	PUNCT
ftr-466	462	13	then	then	ADV
ftr-466	462	14	she	she	PRON
ftr-466	462	15	must	must	AUX
ftr-466	462	16	mark	mark	VERB
ftr-466	462	17	the	the	DET
ftr-466	462	18	option	option	NOUN
ftr-466	462	19	to	to	PART
ftr-466	462	20	market	market	VERB
ftr-466	462	21	at	at	ADP
ftr-466	462	22	the	the	DET
ftr-466	462	23	end	end	NOUN
ftr-466	462	24	of	of	ADP
ftr-466	462	25	the	the	DET
ftr-466	462	26	taxable	taxable	ADJ
ftr-466	462	27	year	year	NOUN
ftr-466	462	28	.	.	PUNCT
ftr-466	463	1	irc	irc	PROPN
ftr-466	463	2	§	§	PROPN
ftr-466	463	3	1256(a)(1	1256(a)(1	NUM
ftr-466	463	4	)	)	PUNCT
ftr-466	463	5	.	.	PUNCT
ftr-466	464	1	19971	19971	NUM
ftr-466	464	2	florida	florida	PROPN
ftr-466	464	3	tax	tax	NOUN
ftr-466	464	4	review	review	NOUN
ftr-466	464	5	underlying	underlie	VERB
ftr-466	464	6	property	property	NOUN
ftr-466	464	7	and	and	CCONJ
ftr-466	464	8	the	the	DET
ftr-466	464	9	adjusted	adjusted	ADJ
ftr-466	464	10	basis	basis	NOUN
ftr-466	464	11	of	of	ADP
ftr-466	464	12	the	the	DET
ftr-466	464	13	underlying	underlie	VERB
ftr-466	464	14	property	property	NOUN
ftr-466	464	15	in	in	ADP
ftr-466	464	16	the	the	DET
ftr-466	464	17	hands	hand	NOUN
ftr-466	464	18	of	of	ADP
ftr-466	464	19	the	the	DET
ftr-466	464	20	purchaser.50	purchaser.50	NOUN
ftr-466	464	21	in	in	ADP
ftr-466	464	22	certain	certain	ADJ
ftr-466	464	23	instances	instance	NOUN
ftr-466	464	24	,	,	PUNCT
ftr-466	464	25	items	item	NOUN
ftr-466	464	26	of	of	ADP
ftr-466	464	27	loss	loss	NOUN
ftr-466	464	28	from	from	ADP
ftr-466	464	29	options	option	NOUN
ftr-466	464	30	may	may	AUX
ftr-466	464	31	be	be	AUX
ftr-466	464	32	deferred	defer	VERB
ftr-466	464	33	under	under	ADP
ftr-466	464	34	section	section	NOUN
ftr-466	464	35	1092.5	1092.5	NUM
ftr-466	464	36	'	'	PART
ftr-466	464	37	3	3	NUM
ftr-466	464	38	.	.	NOUN
ftr-466	464	39	source	source	NOUN
ftr-466	464	40	of	of	ADP
ftr-466	464	41	income	income	NOUN
ftr-466	464	42	from	from	ADP
ftr-466	464	43	options.-options	options.-option	NOUN
ftr-466	464	44	are	be	AUX
ftr-466	464	45	capital	capital	NOUN
ftr-466	464	46	assets	asset	NOUN
ftr-466	464	47	in	in	ADP
ftr-466	464	48	the	the	DET
ftr-466	464	49	hands	hand	NOUN
ftr-466	464	50	of	of	ADP
ftr-466	464	51	most	most	ADJ
ftr-466	464	52	investors	investor	NOUN
ftr-466	464	53	.	.	PUNCT
ftr-466	465	1	the	the	DET
ftr-466	465	2	source	source	NOUN
ftr-466	465	3	of	of	ADP
ftr-466	465	4	income	income	NOUN
ftr-466	465	5	from	from	ADP
ftr-466	465	6	the	the	DET
ftr-466	465	7	sale	sale	NOUN
ftr-466	465	8	of	of	ADP
ftr-466	465	9	personal	personal	ADJ
ftr-466	465	10	property	property	NOUN
ftr-466	465	11	is	be	AUX
ftr-466	465	12	determined	determine	VERB
ftr-466	465	13	by	by	ADP
ftr-466	465	14	reference	reference	NOUN
ftr-466	465	15	to	to	ADP
ftr-466	465	16	the	the	DET
ftr-466	465	17	residence	residence	NOUN
ftr-466	465	18	of	of	ADP
ftr-466	465	19	the	the	DET
ftr-466	465	20	owner	owner	NOUN
ftr-466	465	21	of	of	ADP
ftr-466	465	22	that	that	DET
ftr-466	465	23	property.52	property.52	NOUN
ftr-466	465	24	thus	thus	ADV
ftr-466	465	25	,	,	PUNCT
ftr-466	465	26	a	a	DET
ftr-466	465	27	foreign	foreign	ADJ
ftr-466	465	28	investor	investor	NOUN
ftr-466	465	29	who	who	PRON
ftr-466	465	30	sells	sell	VERB
ftr-466	465	31	an	an	DET
ftr-466	465	32	option	option	NOUN
ftr-466	465	33	,	,	PUNCT
ftr-466	465	34	or	or	CCONJ
ftr-466	465	35	otherwise	otherwise	ADV
ftr-466	465	36	terminates	terminate	VERB
ftr-466	465	37	her	her	PRON
ftr-466	465	38	rights	right	NOUN
ftr-466	465	39	or	or	CCONJ
ftr-466	465	40	obligations	obligation	NOUN
ftr-466	465	41	thereunder,53	thereunder,53	NOUN
ftr-466	465	42	will	will	AUX
ftr-466	465	43	generally	generally	ADV
ftr-466	465	44	recognize	recognize	VERB
ftr-466	465	45	foreign	foreign	ADJ
ftr-466	465	46	source	source	NOUN
ftr-466	465	47	income	income	NOUN
ftr-466	465	48	,	,	PUNCT
ftr-466	465	49	'	'	PUNCT
ftr-466	465	50	on	on	ADP
ftr-466	465	51	which	which	PRON
ftr-466	465	52	she	she	PRON
ftr-466	465	53	will	will	AUX
ftr-466	465	54	not	not	PART
ftr-466	465	55	pay	pay	VERB
ftr-466	465	56	u.s	u.s	PROPN
ftr-466	465	57	.	.	PROPN
ftr-466	465	58	tax.55	tax.55	NOUN
ftr-466	465	59	m.	m.	NOUN
ftr-466	465	60	contingent	contingent	NOUN
ftr-466	465	61	debt	debt	NOUN
ftr-466	465	62	instruments	instrument	NOUN
ftr-466	465	63	and	and	CCONJ
ftr-466	465	64	equity	equity	NOUN
ftr-466	465	65	swaps	swap	NOUN
ftr-466	465	66	this	this	DET
ftr-466	465	67	article	article	NOUN
ftr-466	465	68	focuses	focus	VERB
ftr-466	465	69	on	on	ADP
ftr-466	465	70	the	the	DET
ftr-466	465	71	proper	proper	ADJ
ftr-466	465	72	tax	tax	NOUN
ftr-466	465	73	treatment	treatment	NOUN
ftr-466	465	74	of	of	ADP
ftr-466	465	75	certain	certain	ADJ
ftr-466	465	76	cdis	cdis	NOUN
ftr-466	465	77	and	and	CCONJ
ftr-466	465	78	equity	equity	NOUN
ftr-466	465	79	swaps	swap	NOUN
ftr-466	465	80	.	.	PUNCT
ftr-466	466	1	equity	equity	NOUN
ftr-466	466	2	swaps	swap	NOUN
ftr-466	466	3	are	be	AUX
ftr-466	466	4	one	one	NUM
ftr-466	466	5	of	of	ADP
ftr-466	466	6	the	the	DET
ftr-466	466	7	many	many	ADJ
ftr-466	466	8	derivatives	derivative	NOUN
ftr-466	466	9	that	that	PRON
ftr-466	466	10	fall	fall	VERB
ftr-466	466	11	under	under	ADP
ftr-466	466	12	the	the	DET
ftr-466	466	13	definition	definition	NOUN
ftr-466	466	14	of	of	ADP
ftr-466	466	15	"	"	PUNCT
ftr-466	466	16	notional	notional	ADJ
ftr-466	466	17	principal	principal	ADJ
ftr-466	466	18	contract	contract	NOUN
ftr-466	466	19	.	.	PUNCT
ftr-466	466	20	"	"	PUNCT
ftr-466	467	1	this	this	DET
ftr-466	467	2	section	section	NOUN
ftr-466	467	3	of	of	ADP
ftr-466	467	4	the	the	DET
ftr-466	467	5	article	article	NOUN
ftr-466	467	6	will	will	AUX
ftr-466	467	7	analyze	analyze	VERB
ftr-466	467	8	the	the	DET
ftr-466	467	9	tax	tax	NOUN
ftr-466	467	10	treatment	treatment	NOUN
ftr-466	467	11	of	of	ADP
ftr-466	467	12	cdis	cdis	PROPN
ftr-466	467	13	and	and	CCONJ
ftr-466	467	14	notional	notional	ADJ
ftr-466	467	15	principal	principal	ADJ
ftr-466	467	16	contracts	contract	NOUN
ftr-466	467	17	.	.	PUNCT
ftr-466	468	1	50	50	NUM
ftr-466	468	2	.	.	PUNCT
ftr-466	469	1	in	in	ADP
ftr-466	469	2	general	general	ADJ
ftr-466	469	3	,	,	PUNCT
ftr-466	469	4	if	if	SCONJ
ftr-466	469	5	the	the	DET
ftr-466	469	6	writer	writer	NOUN
ftr-466	469	7	of	of	ADP
ftr-466	469	8	a	a	DET
ftr-466	469	9	call	call	NOUN
ftr-466	469	10	option	option	NOUN
ftr-466	469	11	is	be	AUX
ftr-466	469	12	forced	force	VERB
ftr-466	469	13	to	to	PART
ftr-466	469	14	sell	sell	VERB
ftr-466	469	15	the	the	DET
ftr-466	469	16	underlying	underlie	VERB
ftr-466	469	17	property	property	NOUN
ftr-466	469	18	,	,	PUNCT
ftr-466	469	19	then	then	ADV
ftr-466	469	20	she	she	PRON
ftr-466	469	21	must	must	AUX
ftr-466	469	22	add	add	VERB
ftr-466	469	23	the	the	DET
ftr-466	469	24	option	option	NOUN
ftr-466	469	25	premium	premium	NOUN
ftr-466	469	26	that	that	PRON
ftr-466	469	27	she	she	PRON
ftr-466	469	28	received	receive	VERB
ftr-466	469	29	to	to	ADP
ftr-466	469	30	the	the	DET
ftr-466	469	31	amount	amount	NOUN
ftr-466	469	32	realized	realize	VERB
ftr-466	469	33	on	on	ADP
ftr-466	469	34	the	the	DET
ftr-466	469	35	sale	sale	NOUN
ftr-466	469	36	of	of	ADP
ftr-466	469	37	that	that	DET
ftr-466	469	38	property	property	NOUN
ftr-466	469	39	(	(	PUNCT
ftr-466	469	40	i.e.	i.e.	X
ftr-466	469	41	,	,	PUNCT
ftr-466	469	42	the	the	DET
ftr-466	469	43	strike	strike	NOUN
ftr-466	469	44	price	price	NOUN
ftr-466	469	45	)	)	PUNCT
ftr-466	469	46	to	to	PART
ftr-466	469	47	determine	determine	VERB
ftr-466	469	48	the	the	DET
ftr-466	469	49	amount	amount	NOUN
ftr-466	469	50	of	of	ADP
ftr-466	469	51	gain	gain	NOUN
ftr-466	469	52	or	or	CCONJ
ftr-466	469	53	loss	loss	NOUN
ftr-466	469	54	recognized	recognize	VERB
ftr-466	469	55	on	on	ADP
ftr-466	469	56	the	the	DET
ftr-466	469	57	sale	sale	NOUN
ftr-466	469	58	.	.	PUNCT
ftr-466	470	1	rev	rev	PROPN
ftr-466	470	2	.	.	PUNCT
ftr-466	471	1	rul	rul	NOUN
ftr-466	471	2	.	.	PUNCT
ftr-466	472	1	78	78	NUM
ftr-466	472	2	-	-	SYM
ftr-466	472	3	182	182	NUM
ftr-466	472	4	,	,	PUNCT
ftr-466	472	5	1978	1978	NUM
ftr-466	472	6	-	-	SYM
ftr-466	472	7	1	1	NUM
ftr-466	472	8	c.b	c.b	PROPN
ftr-466	472	9	.	.	PROPN
ftr-466	472	10	265	265	NUM
ftr-466	472	11	,	,	PUNCT
ftr-466	472	12	267	267	NUM
ftr-466	472	13	.	.	PUNCT
ftr-466	473	1	if	if	SCONJ
ftr-466	473	2	the	the	DET
ftr-466	473	3	writer	writer	NOUN
ftr-466	473	4	of	of	ADP
ftr-466	473	5	a	a	DET
ftr-466	473	6	put	put	NOUN
ftr-466	473	7	option	option	NOUN
ftr-466	473	8	is	be	AUX
ftr-466	473	9	forced	force	VERB
ftr-466	473	10	to	to	PART
ftr-466	473	11	purchase	purchase	VERB
ftr-466	473	12	the	the	DET
ftr-466	473	13	asset	asset	NOUN
ftr-466	473	14	subject	subject	NOUN
ftr-466	473	15	to	to	ADP
ftr-466	473	16	the	the	DET
ftr-466	473	17	put	put	NOUN
ftr-466	473	18	option	option	NOUN
ftr-466	473	19	,	,	PUNCT
ftr-466	473	20	then	then	ADV
ftr-466	473	21	she	she	PRON
ftr-466	473	22	must	must	AUX
ftr-466	473	23	subtract	subtract	VERB
ftr-466	473	24	the	the	DET
ftr-466	473	25	option	option	NOUN
ftr-466	473	26	premium	premium	NOUN
ftr-466	473	27	that	that	PRON
ftr-466	473	28	she	she	PRON
ftr-466	473	29	received	receive	VERB
ftr-466	473	30	from	from	ADP
ftr-466	473	31	the	the	DET
ftr-466	473	32	basis	basis	NOUN
ftr-466	473	33	of	of	ADP
ftr-466	473	34	the	the	DET
ftr-466	473	35	underlying	underlie	VERB
ftr-466	473	36	property	property	NOUN
ftr-466	473	37	(	(	PUNCT
ftr-466	473	38	i.e.	i.e.	X
ftr-466	473	39	,	,	PUNCT
ftr-466	473	40	the	the	DET
ftr-466	473	41	strike	strike	NOUN
ftr-466	473	42	price	price	NOUN
ftr-466	473	43	)	)	PUNCT
ftr-466	473	44	.	.	PUNCT
ftr-466	474	1	i	i	PRON
ftr-466	474	2	d.	d.	PROPN
ftr-466	474	3	at	at	ADP
ftr-466	474	4	268	268	NUM
ftr-466	474	5	-	-	SYM
ftr-466	474	6	269	269	NUM
ftr-466	474	7	.	.	PUNCT
ftr-466	475	1	if	if	SCONJ
ftr-466	475	2	the	the	DET
ftr-466	475	3	holder	holder	NOUN
ftr-466	475	4	of	of	ADP
ftr-466	475	5	a	a	DET
ftr-466	475	6	call	call	NOUN
ftr-466	475	7	option	option	NOUN
ftr-466	475	8	exercises	exercise	VERB
ftr-466	475	9	her	her	PRON
ftr-466	475	10	right	right	NOUN
ftr-466	475	11	to	to	PART
ftr-466	475	12	purchase	purchase	VERB
ftr-466	475	13	the	the	DET
ftr-466	475	14	underlying	underlie	VERB
ftr-466	475	15	property	property	NOUN
ftr-466	475	16	,	,	PUNCT
ftr-466	475	17	then	then	ADV
ftr-466	475	18	she	she	PRON
ftr-466	475	19	adds	add	VERB
ftr-466	475	20	the	the	DET
ftr-466	475	21	option	option	NOUN
ftr-466	475	22	premium	premium	NOUN
ftr-466	475	23	to	to	ADP
ftr-466	475	24	the	the	DET
ftr-466	475	25	adjusted	adjusted	ADJ
ftr-466	475	26	basis	basis	NOUN
ftr-466	475	27	of	of	ADP
ftr-466	475	28	that	that	DET
ftr-466	475	29	property	property	NOUN
ftr-466	475	30	.	.	PUNCT
ftr-466	476	1	i	i	PRON
ftr-466	476	2	d.	d.	PROPN
ftr-466	476	3	at	at	ADP
ftr-466	476	4	266	266	NUM
ftr-466	476	5	.	.	PUNCT
ftr-466	477	1	if	if	SCONJ
ftr-466	477	2	the	the	DET
ftr-466	477	3	holder	holder	NOUN
ftr-466	477	4	of	of	ADP
ftr-466	477	5	a	a	DET
ftr-466	477	6	put	put	NOUN
ftr-466	477	7	option	option	NOUN
ftr-466	477	8	exercises	exercise	VERB
ftr-466	477	9	her	her	PRON
ftr-466	477	10	right	right	NOUN
ftr-466	477	11	to	to	PART
ftr-466	477	12	sell	sell	VERB
ftr-466	477	13	the	the	DET
ftr-466	477	14	underlying	underlie	VERB
ftr-466	477	15	property	property	NOUN
ftr-466	477	16	,	,	PUNCT
ftr-466	477	17	then	then	ADV
ftr-466	477	18	,	,	PUNCT
ftr-466	477	19	in	in	ADP
ftr-466	477	20	computing	compute	VERB
ftr-466	477	21	the	the	DET
ftr-466	477	22	amount	amount	NOUN
ftr-466	477	23	of	of	ADP
ftr-466	477	24	gain	gain	NOUN
ftr-466	477	25	or	or	CCONJ
ftr-466	477	26	loss	loss	NOUN
ftr-466	477	27	on	on	ADP
ftr-466	477	28	the	the	DET
ftr-466	477	29	sale	sale	NOUN
ftr-466	477	30	of	of	ADP
ftr-466	477	31	that	that	DET
ftr-466	477	32	property	property	NOUN
ftr-466	477	33	,	,	PUNCT
ftr-466	477	34	she	she	PRON
ftr-466	477	35	must	must	AUX
ftr-466	477	36	subtract	subtract	VERB
ftr-466	477	37	the	the	DET
ftr-466	477	38	option	option	NOUN
ftr-466	477	39	premium	premium	NOUN
ftr-466	477	40	from	from	ADP
ftr-466	477	41	the	the	DET
ftr-466	477	42	amount	amount	NOUN
ftr-466	477	43	realized	realize	VERB
ftr-466	477	44	on	on	ADP
ftr-466	477	45	that	that	DET
ftr-466	477	46	sale	sale	NOUN
ftr-466	477	47	.	.	PUNCT
ftr-466	478	1	i	i	PRON
ftr-466	478	2	d.	d.	PROPN
ftr-466	478	3	at	at	ADP
ftr-466	478	4	268	268	NUM
ftr-466	478	5	.	.	PUNCT
ftr-466	479	1	the	the	DET
ftr-466	479	2	above	above	ADJ
ftr-466	479	3	rules	rule	NOUN
ftr-466	479	4	do	do	AUX
ftr-466	479	5	not	not	PART
ftr-466	479	6	apply	apply	VERB
ftr-466	479	7	to	to	ADP
ftr-466	479	8	§	§	PROPN
ftr-466	479	9	1256	1256	NUM
ftr-466	479	10	options	option	NOUN
ftr-466	479	11	.	.	PUNCT
ftr-466	480	1	section	section	NOUN
ftr-466	480	2	1256(c)(1	1256(c)(1	NUM
ftr-466	480	3	)	)	PUNCT
ftr-466	480	4	provides	provide	VERB
ftr-466	480	5	that	that	SCONJ
ftr-466	480	6	the	the	DET
ftr-466	480	7	exercise	exercise	NOUN
ftr-466	480	8	of	of	ADP
ftr-466	480	9	a	a	DET
ftr-466	480	10	§	§	ADJ
ftr-466	480	11	1256	1256	NUM
ftr-466	480	12	option	option	NOUN
ftr-466	480	13	is	be	AUX
ftr-466	480	14	a	a	DET
ftr-466	480	15	realization	realization	NOUN
ftr-466	480	16	event	event	NOUN
ftr-466	480	17	.	.	PUNCT
ftr-466	481	1	therefore	therefore	ADV
ftr-466	481	2	,	,	PUNCT
ftr-466	481	3	the	the	DET
ftr-466	481	4	writer	writer	NOUN
ftr-466	481	5	of	of	ADP
ftr-466	481	6	an	an	DET
ftr-466	481	7	exercised	exercise	VERB
ftr-466	481	8	option	option	NOUN
ftr-466	481	9	subject	subject	NOUN
ftr-466	481	10	to	to	ADP
ftr-466	481	11	§	§	PROPN
ftr-466	481	12	1256	1256	NUM
ftr-466	481	13	must	must	AUX
ftr-466	481	14	recognize	recognize	VERB
ftr-466	481	15	gain	gain	NOUN
ftr-466	481	16	or	or	CCONJ
ftr-466	481	17	loss	loss	NOUN
ftr-466	481	18	as	as	SCONJ
ftr-466	481	19	if	if	SCONJ
ftr-466	481	20	she	she	PRON
ftr-466	481	21	sold	sell	VERB
ftr-466	481	22	the	the	DET
ftr-466	481	23	option	option	NOUN
ftr-466	481	24	at	at	ADP
ftr-466	481	25	the	the	DET
ftr-466	481	26	time	time	NOUN
ftr-466	481	27	the	the	DET
ftr-466	481	28	holder	holder	NOUN
ftr-466	481	29	exercised	exercise	VERB
ftr-466	481	30	it	it	PRON
ftr-466	481	31	.	.	PUNCT
ftr-466	482	1	the	the	DET
ftr-466	482	2	writer	writer	NOUN
ftr-466	482	3	of	of	ADP
ftr-466	482	4	the	the	DET
ftr-466	482	5	exercised	exercise	VERB
ftr-466	482	6	option	option	NOUN
ftr-466	482	7	computes	compute	VERB
ftr-466	482	8	her	her	PRON
ftr-466	482	9	amount	amount	NOUN
ftr-466	482	10	realized	realize	VERB
ftr-466	482	11	on	on	ADP
ftr-466	482	12	the	the	DET
ftr-466	482	13	sale	sale	NOUN
ftr-466	482	14	of	of	ADP
ftr-466	482	15	the	the	DET
ftr-466	482	16	underlying	underlie	VERB
ftr-466	482	17	property	property	NOUN
ftr-466	482	18	(	(	PUNCT
ftr-466	482	19	or	or	CCONJ
ftr-466	482	20	,	,	PUNCT
ftr-466	482	21	in	in	ADP
ftr-466	482	22	the	the	DET
ftr-466	482	23	case	case	NOUN
ftr-466	482	24	of	of	ADP
ftr-466	482	25	an	an	DET
ftr-466	482	26	exercised	exercise	VERB
ftr-466	482	27	put	put	NOUN
ftr-466	482	28	option	option	NOUN
ftr-466	482	29	,	,	PUNCT
ftr-466	482	30	her	her	PRON
ftr-466	482	31	basis	basis	NOUN
ftr-466	482	32	in	in	ADP
ftr-466	482	33	the	the	DET
ftr-466	482	34	underlying	underlie	VERB
ftr-466	482	35	property	property	NOUN
ftr-466	482	36	)	)	PUNCT
ftr-466	482	37	without	without	ADP
ftr-466	482	38	regard	regard	NOUN
ftr-466	482	39	to	to	ADP
ftr-466	482	40	the	the	DET
ftr-466	482	41	option	option	NOUN
ftr-466	482	42	premium	premium	NOUN
ftr-466	482	43	.	.	PUNCT
ftr-466	483	1	51	51	NUM
ftr-466	483	2	.	.	PUNCT
ftr-466	484	1	the	the	DET
ftr-466	484	2	straddle	straddle	NOUN
ftr-466	484	3	rules	rule	NOUN
ftr-466	484	4	contained	contain	VERB
ftr-466	484	5	in	in	ADP
ftr-466	484	6	§	§	PROPN
ftr-466	484	7	1092	1092	NUM
ftr-466	484	8	are	be	AUX
ftr-466	484	9	discussed	discuss	VERB
ftr-466	484	10	below	below	ADV
ftr-466	484	11	in	in	ADP
ftr-466	484	12	notes	note	NOUN
ftr-466	484	13	180	180	NUM
ftr-466	484	14	-	-	SYM
ftr-466	484	15	186	186	NUM
ftr-466	484	16	and	and	CCONJ
ftr-466	484	17	accompanying	accompany	VERB
ftr-466	484	18	text	text	NOUN
ftr-466	484	19	.	.	PUNCT
ftr-466	485	1	52	52	NUM
ftr-466	485	2	.	.	PUNCT
ftr-466	486	1	irc	irc	PROPN
ftr-466	486	2	§	§	PROPN
ftr-466	486	3	865(a	865(a	PROPN
ftr-466	486	4	)	)	PUNCT
ftr-466	486	5	.	.	PUNCT
ftr-466	487	1	53	53	NUM
ftr-466	487	2	.	.	PUNCT
ftr-466	487	3	section	section	NOUN
ftr-466	487	4	1234a	1234a	PROPN
ftr-466	487	5	supplies	supply	VERB
ftr-466	487	6	the	the	DET
ftr-466	487	7	missing	miss	VERB
ftr-466	487	8	sale	sale	NOUN
ftr-466	487	9	or	or	CCONJ
ftr-466	487	10	exchange	exchange	NOUN
ftr-466	487	11	element	element	NOUN
ftr-466	487	12	in	in	ADP
ftr-466	487	13	the	the	DET
ftr-466	487	14	case	case	NOUN
ftr-466	487	15	of	of	ADP
ftr-466	487	16	certain	certain	ADJ
ftr-466	487	17	options	option	NOUN
ftr-466	487	18	.	.	PUNCT
ftr-466	488	1	see	see	VERB
ftr-466	488	2	supra	supra	ADJ
ftr-466	488	3	text	text	NOUN
ftr-466	488	4	accompanying	accompanying	ADJ
ftr-466	488	5	note	note	NOUN
ftr-466	488	6	49	49	NUM
ftr-466	488	7	.	.	PUNCT
ftr-466	489	1	54	54	NUM
ftr-466	489	2	.	.	PUNCT
ftr-466	489	3	irc	irc	PROPN
ftr-466	489	4	§	§	PROPN
ftr-466	489	5	865(a)(2	865(a)(2	NUM
ftr-466	489	6	)	)	PUNCT
ftr-466	489	7	.	.	PUNCT
ftr-466	490	1	the	the	DET
ftr-466	490	2	service	service	NOUN
ftr-466	490	3	has	have	AUX
ftr-466	490	4	not	not	PART
ftr-466	490	5	exercised	exercise	VERB
ftr-466	490	6	its	its	PRON
ftr-466	490	7	authority	authority	NOUN
ftr-466	490	8	under	under	ADP
ftr-466	490	9	§	§	PROPN
ftr-466	490	10	8650)(2	8650)(2	NUM
ftr-466	490	11	)	)	PUNCT
ftr-466	490	12	to	to	PART
ftr-466	490	13	issue	issue	VERB
ftr-466	490	14	regulations	regulation	NOUN
ftr-466	490	15	governing	govern	VERB
ftr-466	490	16	the	the	DET
ftr-466	490	17	source	source	NOUN
ftr-466	490	18	of	of	ADP
ftr-466	490	19	income	income	NOUN
ftr-466	490	20	from	from	ADP
ftr-466	490	21	option	option	NOUN
ftr-466	490	22	contracts	contract	NOUN
ftr-466	490	23	.	.	PUNCT
ftr-466	491	1	55	55	NUM
ftr-466	491	2	.	.	PUNCT
ftr-466	492	1	irc	irc	PROPN
ftr-466	492	2	§	§	PROPN
ftr-466	492	3	871(a)(1	871(a)(1	NUM
ftr-466	492	4	)	)	PUNCT
ftr-466	492	5	(	(	PUNCT
ftr-466	492	6	imposing	impose	VERB
ftr-466	492	7	tax	tax	NOUN
ftr-466	492	8	on	on	ADP
ftr-466	492	9	u.s	u.s	PROPN
ftr-466	492	10	.	.	PROPN
ftr-466	492	11	source	source	NOUN
ftr-466	492	12	income	income	NOUN
ftr-466	492	13	)	)	PUNCT
ftr-466	492	14	.	.	PUNCT
ftr-466	493	1	the	the	DET
ftr-466	493	2	exception	exception	NOUN
ftr-466	493	3	to	to	ADP
ftr-466	493	4	that	that	DET
ftr-466	493	5	rule	rule	NOUN
ftr-466	493	6	relates	relate	VERB
ftr-466	493	7	to	to	ADP
ftr-466	493	8	long	long	ADJ
ftr-466	493	9	call	call	NOUN
ftr-466	493	10	options	option	NOUN
ftr-466	493	11	,	,	PUNCT
ftr-466	493	12	the	the	DET
ftr-466	493	13	underlying	underlying	NOUN
ftr-466	493	14	of	of	ADP
ftr-466	493	15	which	which	PRON
ftr-466	493	16	is	be	AUX
ftr-466	493	17	u.s	u.s	PROPN
ftr-466	493	18	.	.	PROPN
ftr-466	493	19	real	real	ADJ
ftr-466	493	20	property	property	NOUN
ftr-466	493	21	.	.	PUNCT
ftr-466	494	1	in	in	ADP
ftr-466	494	2	that	that	DET
ftr-466	494	3	case	case	NOUN
ftr-466	494	4	,	,	PUNCT
ftr-466	494	5	the	the	DET
ftr-466	494	6	foreign	foreign	ADJ
ftr-466	494	7	investor	investor	NOUN
ftr-466	494	8	will	will	AUX
ftr-466	494	9	recognize	recognize	VERB
ftr-466	494	10	u.s	u.s	PROPN
ftr-466	494	11	.	.	PROPN
ftr-466	494	12	source	source	NOUN
ftr-466	494	13	income	income	NOUN
ftr-466	494	14	upon	upon	SCONJ
ftr-466	494	15	the	the	DET
ftr-466	494	16	sale	sale	NOUN
ftr-466	494	17	of	of	ADP
ftr-466	494	18	that	that	DET
ftr-466	494	19	option	option	NOUN
ftr-466	494	20	.	.	PUNCT
ftr-466	495	1	irc	irc	PROPN
ftr-466	495	2	§	§	PROPN
ftr-466	495	3	897(a)(1	897(a)(1	PROPN
ftr-466	495	4	)	)	PUNCT
ftr-466	495	5	,	,	PUNCT
ftr-466	495	6	(	(	PUNCT
ftr-466	495	7	c)(6)(a	c)(6)(a	NOUN
ftr-466	495	8	)	)	PUNCT
ftr-466	495	9	;	;	PUNCT
ftr-466	495	10	regs	reg	NOUN
ftr-466	495	11	.	.	PUNCT
ftr-466	496	1	§	§	PROPN
ftr-466	496	2	1.897	1.897	NUM
ftr-466	496	3	-	-	PUNCT
ftr-466	496	4	1(d)(2)(ii)(b	1(d)(2)(ii)(b	NUM
ftr-466	496	5	)	)	PUNCT
ftr-466	496	6	(	(	PUNCT
ftr-466	496	7	"	"	PUNCT
ftr-466	496	8	an	an	DET
ftr-466	496	9	option	option	NOUN
ftr-466	496	10	,	,	PUNCT
ftr-466	496	11	a	a	DET
ftr-466	496	12	contract	contract	NOUN
ftr-466	496	13	,	,	PUNCT
ftr-466	496	14	or	or	CCONJ
ftr-466	496	15	a	a	DET
ftr-466	496	16	right	right	NOUN
ftr-466	496	17	of	of	ADP
ftr-466	496	18	first	first	ADJ
ftr-466	496	19	refusal	refusal	NOUN
ftr-466	496	20	to	to	PART
ftr-466	496	21	acquire	acquire	VERB
ftr-466	496	22	any	any	DET
ftr-466	496	23	interest	interest	NOUN
ftr-466	496	24	in	in	ADP
ftr-466	496	25	real	real	ADJ
ftr-466	496	26	property	property	NOUN
ftr-466	496	27	...	...	PUNCT
ftr-466	496	28	will	will	AUX
ftr-466	496	29	itself	itself	PRON
ftr-466	496	30	constitute	constitute	VERB
ftr-466	496	31	an	an	DET
ftr-466	496	32	interest	interest	NOUN
ftr-466	496	33	in	in	ADP
ftr-466	496	34	real	real	ADJ
ftr-466	496	35	property	property	NOUN
ftr-466	496	36	other	other	ADJ
ftr-466	496	37	than	than	ADP
ftr-466	496	38	solely	solely	ADV
ftr-466	496	39	as	as	ADP
ftr-466	496	40	a	a	DET
ftr-466	496	41	creditor	creditor	NOUN
ftr-466	496	42	.	.	PUNCT
ftr-466	496	43	"	"	PUNCT
ftr-466	496	44	)	)	PUNCT
ftr-466	496	45	.	.	PUNCT
ftr-466	497	1	[	[	X
ftr-466	497	2	vol	vol	NOUN
ftr-466	497	3	3:8	3:8	NUM
ftr-466	497	4	economically	economically	ADV
ftr-466	497	5	equivalent	equivalent	ADJ
ftr-466	497	6	financial	financial	ADJ
ftr-466	497	7	instruments	instrument	NOUN
ftr-466	497	8	a.	a.	NOUN
ftr-466	497	9	contingent	contingent	NOUN
ftr-466	497	10	debt	debt	NOUN
ftr-466	497	11	instrwnents	instrwnent	NOUN
ftr-466	497	12	1	1	NUM
ftr-466	497	13	.	.	PUNCT
ftr-466	497	14	noncontingent	noncontingent	NOUN
ftr-466	497	15	debt	debt	NOUN
ftr-466	497	16	lnstnunents	lnstnunent	NOUN
ftr-466	497	17	generally.-before	generally.-before	AUX
ftr-466	497	18	reviewing	review	VERB
ftr-466	497	19	the	the	DET
ftr-466	497	20	tax	tax	NOUN
ftr-466	497	21	treatment	treatment	NOUN
ftr-466	497	22	of	of	ADP
ftr-466	497	23	cdis	cdis	PROPN
ftr-466	497	24	,	,	PUNCT
ftr-466	497	25	this	this	DET
ftr-466	497	26	article	article	NOUN
ftr-466	497	27	will	will	AUX
ftr-466	497	28	review	review	VERB
ftr-466	497	29	the	the	DET
ftr-466	497	30	tax	tax	NOUN
ftr-466	497	31	treatment	treatment	NOUN
ftr-466	497	32	of	of	ADP
ftr-466	497	33	conventional	conventional	ADJ
ftr-466	497	34	(	(	PUNCT
ftr-466	497	35	i.e.	i.e.	X
ftr-466	497	36	,	,	PUNCT
ftr-466	497	37	noncontingent	noncontingent	NOUN
ftr-466	497	38	)	)	PUNCT
ftr-466	497	39	debt	debt	NOUN
ftr-466	497	40	instruments	instrument	NOUN
ftr-466	497	41	.	.	PUNCT
ftr-466	498	1	a	a	DET
ftr-466	498	2	noncontingent	noncontingent	NOUN
ftr-466	498	3	corporate	corporate	ADJ
ftr-466	498	4	debt	debt	NOUN
ftr-466	498	5	instrument	instrument	NOUN
ftr-466	498	6	will	will	AUX
ftr-466	498	7	fall	fall	VERB
ftr-466	498	8	into	into	ADP
ftr-466	498	9	one	one	NUM
ftr-466	498	10	of	of	ADP
ftr-466	498	11	three	three	NUM
ftr-466	498	12	classes,5	classes,5	NOUN
ftr-466	498	13	6	6	NUM
ftr-466	498	14	depending	depend	VERB
ftr-466	498	15	on	on	ADP
ftr-466	498	16	(	(	PUNCT
ftr-466	498	17	1	1	X
ftr-466	498	18	)	)	PUNCT
ftr-466	498	19	the	the	DET
ftr-466	498	20	way	way	NOUN
ftr-466	498	21	in	in	ADP
ftr-466	498	22	which	which	PRON
ftr-466	498	23	interest	interest	NOUN
ftr-466	498	24	payments	payment	NOUN
ftr-466	498	25	are	be	AUX
ftr-466	498	26	computed	compute	VERB
ftr-466	498	27	,	,	PUNCT
ftr-466	498	28	and	and	CCONJ
ftr-466	498	29	(	(	PUNCT
ftr-466	498	30	2	2	X
ftr-466	498	31	)	)	PUNCT
ftr-466	498	32	the	the	DET
ftr-466	498	33	timing	timing	NOUN
ftr-466	498	34	of	of	ADP
ftr-466	498	35	those	those	DET
ftr-466	498	36	interest	interest	NOUN
ftr-466	498	37	payments-5	payments-5	NUM
ftr-466	498	38	the	the	DET
ftr-466	498	39	only	only	ADJ
ftr-466	498	40	type	type	NOUN
ftr-466	498	41	of	of	ADP
ftr-466	498	42	noncontingent	noncontingent	NOUN
ftr-466	498	43	debt	debt	NOUN
ftr-466	498	44	instrument	instrument	NOUN
ftr-466	498	45	relevant	relevant	ADJ
ftr-466	498	46	to	to	ADP
ftr-466	498	47	the	the	DET
ftr-466	498	48	instant	instant	ADJ
ftr-466	498	49	discussion	discussion	NOUN
ftr-466	498	50	is	be	AUX
ftr-466	498	51	the	the	DET
ftr-466	498	52	zero	zero	NUM
ftr-466	498	53	coupon	coupon	NOUN
ftr-466	498	54	bond	bond	NOUN
ftr-466	498	55	.	.	PUNCT
ftr-466	499	1	56	56	NUM
ftr-466	499	2	.	.	PUNCT
ftr-466	499	3	regardless	regardless	ADV
ftr-466	499	4	of	of	ADP
ftr-466	499	5	the	the	DET
ftr-466	499	6	class	class	NOUN
ftr-466	499	7	into	into	ADP
ftr-466	499	8	which	which	PRON
ftr-466	499	9	a	a	DET
ftr-466	499	10	debt	debt	NOUN
ftr-466	499	11	instrument	instrument	NOUN
ftr-466	499	12	falls	fall	VERB
ftr-466	499	13	,	,	PUNCT
ftr-466	499	14	all	all	DET
ftr-466	499	15	holders	holder	NOUN
ftr-466	499	16	of	of	ADP
ftr-466	499	17	debt	debt	NOUN
ftr-466	499	18	instruments	instrument	NOUN
ftr-466	499	19	(	(	PUNCT
ftr-466	499	20	"	"	PUNCT
ftr-466	499	21	bondholders	bondholder	NOUN
ftr-466	499	22	"	"	PUNCT
ftr-466	499	23	)	)	PUNCT
ftr-466	499	24	generally	generally	ADV
ftr-466	499	25	share	share	VERB
ftr-466	499	26	the	the	DET
ftr-466	499	27	same	same	ADJ
ftr-466	499	28	rights	right	NOUN
ftr-466	499	29	vis	vis	X
ftr-466	499	30	-	-	PUNCT
ftr-466	499	31	a	a	X
ftr-466	499	32	-	-	PUNCT
ftr-466	499	33	vis	vis	X
ftr-466	499	34	the	the	DET
ftr-466	499	35	issuer	issuer	NOUN
ftr-466	499	36	and	and	CCONJ
ftr-466	499	37	other	other	ADJ
ftr-466	499	38	bondholders	bondholder	NOUN
ftr-466	499	39	with	with	ADP
ftr-466	499	40	equal	equal	ADJ
ftr-466	499	41	seniority	seniority	NOUN
ftr-466	499	42	.	.	PUNCT
ftr-466	500	1	see	see	VERB
ftr-466	500	2	infra	infra	NOUN
ftr-466	500	3	note	note	VERB
ftr-466	500	4	57	57	NUM
ftr-466	500	5	.	.	PUNCT
ftr-466	501	1	bondholders	bondholder	NOUN
ftr-466	501	2	are	be	AUX
ftr-466	501	3	creditors	creditor	NOUN
ftr-466	501	4	of	of	ADP
ftr-466	501	5	the	the	DET
ftr-466	501	6	corporadon	corporadon	NOUN
ftr-466	501	7	that	that	PRON
ftr-466	501	8	issued	issue	VERB
ftr-466	501	9	the	the	DET
ftr-466	501	10	bonds	bond	NOUN
ftr-466	501	11	.	.	PUNCT
ftr-466	502	1	6a	6a	PROPN
ftr-466	502	2	victoria	victoria	PROPN
ftr-466	502	3	a.	a.	PROPN
ftr-466	502	4	braucher	braucher	PROPN
ftr-466	502	5	,	,	PUNCT
ftr-466	502	6	fletcher	fletcher	PROPN
ftr-466	502	7	cyclopedia	cyclopedia	PROPN
ftr-466	502	8	on	on	ADP
ftr-466	502	9	the	the	DET
ftr-466	502	10	law	law	NOUN
ftr-466	502	11	of	of	ADP
ftr-466	502	12	private	private	ADJ
ftr-466	502	13	corporations	corporation	NOUN
ftr-466	502	14	5	5	NUM
ftr-466	502	15	(	(	PUNCT
ftr-466	502	16	rev	rev	PROPN
ftr-466	502	17	.	.	PROPN
ftr-466	503	1	ed	ed	NOUN
ftr-466	503	2	.	.	PROPN
ftr-466	504	1	1997	1997	NUM
ftr-466	504	2	)	)	PUNCT
ftr-466	504	3	.	.	PUNCT
ftr-466	505	1	generally	generally	ADV
ftr-466	505	2	,	,	PUNCT
ftr-466	505	3	bondholders	bondholder	NOUN
ftr-466	505	4	lend	lend	VERB
ftr-466	505	5	money	money	NOUN
ftr-466	505	6	to	to	ADP
ftr-466	505	7	the	the	DET
ftr-466	505	8	corporation	corporation	NOUN
ftr-466	505	9	in	in	ADP
ftr-466	505	10	exchange	exchange	NOUN
ftr-466	505	11	for	for	ADP
ftr-466	505	12	the	the	DET
ftr-466	505	13	corporation	corporation	NOUN
ftr-466	505	14	's	's	PART
ftr-466	505	15	promises	promise	NOUN
ftr-466	505	16	to	to	PART
ftr-466	505	17	pay	pay	VERB
ftr-466	505	18	interest	interest	NOUN
ftr-466	505	19	and	and	CCONJ
ftr-466	505	20	return	return	VERB
ftr-466	505	21	the	the	DET
ftr-466	505	22	principal	principal	NOUN
ftr-466	505	23	.	.	PUNCT
ftr-466	506	1	i	i	PRON
ftr-466	506	2	d.	d.	PROPN
ftr-466	506	3	bondholders	bondholder	NOUN
ftr-466	506	4	do	do	AUX
ftr-466	506	5	not	not	PART
ftr-466	506	6	have	have	VERB
ftr-466	506	7	the	the	DET
ftr-466	506	8	right	right	NOUN
ftr-466	506	9	to	to	PART
ftr-466	506	10	vote	vote	VERB
ftr-466	506	11	on	on	ADP
ftr-466	506	12	matters	matter	NOUN
ftr-466	506	13	that	that	PRON
ftr-466	506	14	require	require	VERB
ftr-466	506	15	shareholder	shareholder	NOUN
ftr-466	506	16	approval	approval	NOUN
ftr-466	506	17	.	.	PUNCT
ftr-466	507	1	i	i	PRON
ftr-466	507	2	d.	d.	PROPN
ftr-466	507	3	also	also	ADV
ftr-466	507	4	,	,	PUNCT
ftr-466	507	5	bondholders	bondholder	NOUN
ftr-466	507	6	generally	generally	ADV
ftr-466	507	7	do	do	AUX
ftr-466	507	8	not	not	PART
ftr-466	507	9	share	share	VERB
ftr-466	507	10	in	in	ADP
ftr-466	507	11	the	the	DET
ftr-466	507	12	economic	economic	ADJ
ftr-466	507	13	appreciation	appreciation	NOUN
ftr-466	507	14	or	or	CCONJ
ftr-466	507	15	depreciation	depreciation	NOUN
ftr-466	507	16	of	of	ADP
ftr-466	507	17	the	the	DET
ftr-466	507	18	corporation	corporation	NOUN
ftr-466	507	19	.	.	PUNCT
ftr-466	508	1	i	i	PRON
ftr-466	508	2	d.	d.	PROPN
ftr-466	508	3	a	a	DET
ftr-466	508	4	bondholder	bondholder	NOUN
ftr-466	508	5	's	's	PART
ftr-466	508	6	return	return	NOUN
ftr-466	508	7	is	be	AUX
ftr-466	508	8	generally	generally	ADV
ftr-466	508	9	limited	limit	VERB
ftr-466	508	10	to	to	ADP
ftr-466	508	11	the	the	DET
ftr-466	508	12	interest	interest	NOUN
ftr-466	508	13	and	and	CCONJ
ftr-466	508	14	principal	principal	ADJ
ftr-466	508	15	payments	payment	NOUN
ftr-466	508	16	.	.	PUNCT
ftr-466	509	1	i	i	PRON
ftr-466	509	2	d.	d.	PROPN
ftr-466	509	3	57	57	NUM
ftr-466	509	4	.	.	PUNCT
ftr-466	510	1	bonds	bond	NOUN
ftr-466	510	2	that	that	PRON
ftr-466	510	3	provide	provide	VERB
ftr-466	510	4	for	for	ADP
ftr-466	510	5	interest	interest	NOUN
ftr-466	510	6	payments	payment	NOUN
ftr-466	510	7	fall	fall	VERB
ftr-466	510	8	into	into	ADP
ftr-466	510	9	three	three	NUM
ftr-466	510	10	basic	basic	ADJ
ftr-466	510	11	categories	category	NOUN
ftr-466	510	12	:	:	PUNCT
ftr-466	510	13	fixed	fix	VERB
ftr-466	510	14	rate	rate	NOUN
ftr-466	510	15	,	,	PUNCT
ftr-466	510	16	floating	float	VERB
ftr-466	510	17	rate	rate	NOUN
ftr-466	510	18	,	,	PUNCT
ftr-466	510	19	and	and	CCONJ
ftr-466	510	20	zero	zero	NUM
ftr-466	510	21	coupon	coupon	NOUN
ftr-466	510	22	.	.	PUNCT
ftr-466	511	1	see	see	VERB
ftr-466	511	2	generally	generally	ADV
ftr-466	511	3	david	david	PROPN
ftr-466	511	4	c.	c.	PROPN
ftr-466	511	5	garlock	garlock	PROPN
ftr-466	511	6	,	,	PUNCT
ftr-466	511	7	federal	federal	ADJ
ftr-466	511	8	income	income	NOUN
ftr-466	511	9	taxation	taxation	NOUN
ftr-466	511	10	of	of	ADP
ftr-466	511	11	debt	debt	NOUN
ftr-466	511	12	instruments	instrument	NOUN
ftr-466	511	13	(	(	PUNCT
ftr-466	511	14	3d	3d	PROPN
ftr-466	511	15	ed	ed	NOUN
ftr-466	511	16	.	.	PROPN
ftr-466	511	17	1996	1996	NUM
ftr-466	511	18	)	)	PUNCT
ftr-466	511	19	.	.	PUNCT
ftr-466	512	1	a	a	DET
ftr-466	512	2	holder	holder	NOUN
ftr-466	512	3	of	of	ADP
ftr-466	512	4	a	a	DET
ftr-466	512	5	fixed	fix	VERB
ftr-466	512	6	rate	rate	NOUN
ftr-466	512	7	bond	bond	NOUN
ftr-466	512	8	agrees	agree	VERB
ftr-466	512	9	to	to	PART
ftr-466	512	10	loan	loan	VERB
ftr-466	512	11	the	the	DET
ftr-466	512	12	company	company	NOUN
ftr-466	512	13	a	a	DET
ftr-466	512	14	certain	certain	ADJ
ftr-466	512	15	sum	sum	NOUN
ftr-466	512	16	of	of	ADP
ftr-466	512	17	money	money	NOUN
ftr-466	512	18	;	;	PUNCT
ftr-466	512	19	in	in	ADP
ftr-466	512	20	return	return	NOUN
ftr-466	512	21	,	,	PUNCT
ftr-466	512	22	the	the	DET
ftr-466	512	23	company	company	NOUN
ftr-466	512	24	agrees	agree	VERB
ftr-466	512	25	to	to	PART
ftr-466	512	26	return	return	VERB
ftr-466	512	27	the	the	DET
ftr-466	512	28	principal	principal	NOUN
ftr-466	512	29	and	and	CCONJ
ftr-466	512	30	pay	pay	VERB
ftr-466	512	31	the	the	DET
ftr-466	512	32	bondholder	bondholder	NOUN
ftr-466	512	33	,	,	PUNCT
ftr-466	512	34	on	on	ADP
ftr-466	512	35	a	a	DET
ftr-466	512	36	periodic	periodic	ADJ
ftr-466	512	37	basis	basis	NOUN
ftr-466	512	38	,	,	PUNCT
ftr-466	512	39	interest	interest	NOUN
ftr-466	512	40	based	base	VERB
ftr-466	512	41	on	on	ADP
ftr-466	512	42	a	a	DET
ftr-466	512	43	fixed	fix	VERB
ftr-466	512	44	rate	rate	NOUN
ftr-466	512	45	.	.	PUNCT
ftr-466	513	1	richard	richard	PROPN
ftr-466	513	2	a.	a.	PROPN
ftr-466	513	3	brealey	brealey	PROPN
ftr-466	513	4	&	&	CCONJ
ftr-466	513	5	stewart	stewart	PROPN
ftr-466	513	6	c.	c.	PROPN
ftr-466	513	7	myers	myers	PROPN
ftr-466	513	8	,	,	PUNCT
ftr-466	513	9	principles	principle	NOUN
ftr-466	513	10	of	of	ADP
ftr-466	513	11	corporate	corporate	ADJ
ftr-466	513	12	finance	finance	NOUN
ftr-466	513	13	319	319	NUM
ftr-466	513	14	(	(	PUNCT
ftr-466	513	15	4th	4th	ADJ
ftr-466	513	16	ed	ed	NOUN
ftr-466	513	17	.	.	PROPN
ftr-466	513	18	1991	1991	NUM
ftr-466	513	19	)	)	PUNCT
ftr-466	513	20	.	.	PUNCT
ftr-466	514	1	a	a	DET
ftr-466	514	2	holder	holder	NOUN
ftr-466	514	3	of	of	ADP
ftr-466	514	4	a	a	DET
ftr-466	514	5	floating	float	VERB
ftr-466	514	6	rate	rate	NOUN
ftr-466	514	7	bond	bond	NOUN
ftr-466	514	8	also	also	ADV
ftr-466	514	9	agrees	agree	VERB
ftr-466	514	10	to	to	PART
ftr-466	514	11	loan	loan	VERB
ftr-466	514	12	the	the	DET
ftr-466	514	13	company	company	NOUN
ftr-466	514	14	money	money	NOUN
ftr-466	514	15	;	;	PUNCT
ftr-466	514	16	in	in	ADP
ftr-466	514	17	return	return	NOUN
ftr-466	514	18	,	,	PUNCT
ftr-466	514	19	the	the	DET
ftr-466	514	20	company	company	NOUN
ftr-466	514	21	generally	generally	ADV
ftr-466	514	22	agrees	agree	VERB
ftr-466	514	23	to	to	PART
ftr-466	514	24	return	return	VERB
ftr-466	514	25	the	the	DET
ftr-466	514	26	principal	principal	NOUN
ftr-466	514	27	and	and	CCONJ
ftr-466	514	28	pay	pay	VERB
ftr-466	514	29	the	the	DET
ftr-466	514	30	bondholder	bondholder	NOUN
ftr-466	514	31	,	,	PUNCT
ftr-466	514	32	on	on	ADP
ftr-466	514	33	a	a	DET
ftr-466	514	34	periodic	periodic	ADJ
ftr-466	514	35	basis	basis	NOUN
ftr-466	514	36	,	,	PUNCT
ftr-466	514	37	an	an	DET
ftr-466	514	38	amount	amount	NOUN
ftr-466	514	39	of	of	ADP
ftr-466	514	40	interest	interest	NOUN
ftr-466	514	41	determined	determine	VERB
ftr-466	514	42	by	by	ADP
ftr-466	514	43	reference	reference	NOUN
ftr-466	514	44	to	to	ADP
ftr-466	514	45	the	the	DET
ftr-466	514	46	short	short	ADJ
ftr-466	514	47	term	term	NOUN
ftr-466	514	48	interest	interest	NOUN
ftr-466	514	49	rate	rate	NOUN
ftr-466	514	50	prevailing	prevail	VERB
ftr-466	514	51	at	at	ADP
ftr-466	514	52	the	the	DET
ftr-466	514	53	time	time	NOUN
ftr-466	514	54	of	of	ADP
ftr-466	514	55	the	the	DET
ftr-466	514	56	interest	interest	NOUN
ftr-466	514	57	payment	payment	NOUN
ftr-466	514	58	.	.	PUNCT
ftr-466	515	1	i	i	PRON
ftr-466	515	2	d.	d.	PROPN
ftr-466	515	3	holders	holder	NOUN
ftr-466	515	4	of	of	ADP
ftr-466	515	5	fixed	fix	VERB
ftr-466	515	6	and	and	CCONJ
ftr-466	515	7	floating	float	VERB
ftr-466	515	8	rate	rate	NOUN
ftr-466	515	9	bonds	bond	NOUN
ftr-466	515	10	must	must	AUX
ftr-466	515	11	report	report	VERB
ftr-466	515	12	periodic	periodic	ADJ
ftr-466	515	13	interest	interest	NOUN
ftr-466	515	14	payments	payment	NOUN
ftr-466	515	15	in	in	ADP
ftr-466	515	16	income	income	NOUN
ftr-466	515	17	as	as	SCONJ
ftr-466	515	18	these	these	DET
ftr-466	515	19	holders	holder	NOUN
ftr-466	515	20	either	either	CCONJ
ftr-466	515	21	receive	receive	VERB
ftr-466	515	22	or	or	CCONJ
ftr-466	515	23	accrue	accrue	VERB
ftr-466	515	24	those	those	DET
ftr-466	515	25	periodic	periodic	ADJ
ftr-466	515	26	interest	interest	NOUN
ftr-466	515	27	payments	payment	NOUN
ftr-466	515	28	,	,	PUNCT
ftr-466	515	29	depending	depend	VERB
ftr-466	515	30	on	on	ADP
ftr-466	515	31	their	their	PRON
ftr-466	515	32	method	method	NOUN
ftr-466	515	33	of	of	ADP
ftr-466	515	34	accounting	accounting	NOUN
ftr-466	515	35	.	.	PUNCT
ftr-466	516	1	irc	irc	PROPN
ftr-466	516	2	§	§	PROPN
ftr-466	516	3	451	451	NUM
ftr-466	516	4	(	(	PUNCT
ftr-466	516	5	a	a	NOUN
ftr-466	516	6	)	)	PUNCT
ftr-466	516	7	.	.	PUNCT
ftr-466	517	1	cash	cash	NOUN
ftr-466	517	2	method	method	NOUN
ftr-466	517	3	taxpayers	taxpayer	NOUN
ftr-466	517	4	include	include	VERB
ftr-466	517	5	interest	interest	NOUN
ftr-466	517	6	payments	payment	NOUN
ftr-466	517	7	in	in	ADP
ftr-466	517	8	income	income	NOUN
ftr-466	517	9	in	in	ADP
ftr-466	517	10	the	the	DET
ftr-466	517	11	taxable	taxable	ADJ
ftr-466	517	12	year	year	NOUN
ftr-466	517	13	in	in	ADP
ftr-466	517	14	which	which	PRON
ftr-466	517	15	those	those	DET
ftr-466	517	16	taxpayers	taxpayer	NOUN
ftr-466	517	17	actually	actually	ADV
ftr-466	517	18	or	or	CCONJ
ftr-466	517	19	constructively	constructively	ADV
ftr-466	517	20	receive	receive	VERB
ftr-466	517	21	those	those	DET
ftr-466	517	22	interest	interest	NOUN
ftr-466	517	23	payments	payment	NOUN
ftr-466	517	24	.	.	PUNCT
ftr-466	518	1	regs	reg	NOUN
ftr-466	518	2	.	.	PUNCT
ftr-466	519	1	§	§	PROPN
ftr-466	519	2	1.451	1.451	NUM
ftr-466	519	3	-	-	SYM
ftr-466	519	4	1(a	1(a	NUM
ftr-466	519	5	)	)	PUNCT
ftr-466	519	6	.	.	PUNCT
ftr-466	520	1	accrual	accrual	ADJ
ftr-466	520	2	method	method	NOUN
ftr-466	520	3	taxpayers	taxpayer	NOUN
ftr-466	520	4	include	include	VERB
ftr-466	520	5	interest	interest	NOUN
ftr-466	520	6	payments	payment	NOUN
ftr-466	520	7	in	in	ADP
ftr-466	520	8	income	income	NOUN
ftr-466	520	9	in	in	ADP
ftr-466	520	10	the	the	DET
ftr-466	520	11	taxable	taxable	ADJ
ftr-466	520	12	year	year	NOUN
ftr-466	520	13	in	in	ADP
ftr-466	520	14	which	which	PRON
ftr-466	520	15	all	all	DET
ftr-466	520	16	the	the	DET
ftr-466	520	17	events	event	NOUN
ftr-466	520	18	occur	occur	VERB
ftr-466	520	19	that	that	PRON
ftr-466	520	20	fix	fix	VERB
ftr-466	520	21	their	their	PRON
ftr-466	520	22	right	right	NOUN
ftr-466	520	23	to	to	PART
ftr-466	520	24	receive	receive	VERB
ftr-466	520	25	interest	interest	NOUN
ftr-466	520	26	payments	payment	NOUN
ftr-466	520	27	,	,	PUNCT
ftr-466	520	28	and	and	CCONJ
ftr-466	520	29	the	the	DET
ftr-466	520	30	amount	amount	NOUN
ftr-466	520	31	of	of	ADP
ftr-466	520	32	those	those	DET
ftr-466	520	33	payments	payment	NOUN
ftr-466	520	34	can	can	AUX
ftr-466	520	35	be	be	AUX
ftr-466	520	36	determined	determine	VERB
ftr-466	520	37	with	with	ADP
ftr-466	520	38	reasonable	reasonable	ADJ
ftr-466	520	39	accuracy	accuracy	NOUN
ftr-466	520	40	.	.	PUNCT
ftr-466	521	1	regs	reg	NOUN
ftr-466	521	2	.	.	PUNCT
ftr-466	522	1	§	§	PROPN
ftr-466	522	2	1.451	1.451	NUM
ftr-466	522	3	-	-	SYM
ftr-466	522	4	1(a	1(a	NUM
ftr-466	522	5	)	)	PUNCT
ftr-466	522	6	.	.	PUNCT
ftr-466	523	1	those	those	DET
ftr-466	523	2	bondholders	bondholder	NOUN
ftr-466	523	3	recognize	recognize	VERB
ftr-466	523	4	ordinary	ordinary	ADJ
ftr-466	523	5	income	income	NOUN
ftr-466	523	6	upon	upon	SCONJ
ftr-466	523	7	receipt	receipt	NOUN
ftr-466	523	8	of	of	ADP
ftr-466	523	9	the	the	DET
ftr-466	523	10	interest	interest	NOUN
ftr-466	523	11	payments	payment	NOUN
ftr-466	523	12	.	.	PUNCT
ftr-466	524	1	irc	irc	PROPN
ftr-466	524	2	§	§	PROPN
ftr-466	524	3	61	61	NUM
ftr-466	524	4	.	.	PUNCT
ftr-466	525	1	if	if	SCONJ
ftr-466	525	2	a	a	DET
ftr-466	525	3	bondholder	bondholder	NOUN
ftr-466	525	4	sells	sell	VERB
ftr-466	525	5	or	or	CCONJ
ftr-466	525	6	exchanges	exchange	NOUN
ftr-466	525	7	a	a	DET
ftr-466	525	8	debt	debt	NOUN
ftr-466	525	9	instrument	instrument	NOUN
ftr-466	525	10	,	,	PUNCT
ftr-466	525	11	she	she	PRON
ftr-466	525	12	is	be	AUX
ftr-466	525	13	.	.	PUNCT
ftr-466	526	1	subject	subject	ADJ
ftr-466	526	2	to	to	ADP
ftr-466	526	3	exceptions	exception	NOUN
ftr-466	526	4	not	not	PART
ftr-466	526	5	relevant	relevant	ADJ
ftr-466	526	6	here	here	ADV
ftr-466	526	7	,	,	PUNCT
ftr-466	526	8	entitled	entitle	VERB
ftr-466	526	9	to	to	ADP
ftr-466	526	10	a	a	DET
ftr-466	526	11	capital	capital	NOUN
ftr-466	526	12	gain	gain	NOUN
ftr-466	526	13	or	or	CCONJ
ftr-466	526	14	loss	loss	NOUN
ftr-466	526	15	.	.	PUNCT
ftr-466	527	1	the	the	DET
ftr-466	527	2	source	source	NOUN
ftr-466	527	3	of	of	ADP
ftr-466	527	4	interest	interest	NOUN
ftr-466	527	5	payments	payment	NOUN
ftr-466	527	6	is	be	AUX
ftr-466	527	7	generally	generally	ADV
ftr-466	527	8	determined	determine	VERB
ftr-466	527	9	by	by	ADP
ftr-466	527	10	reference	reference	NOUN
ftr-466	527	11	to	to	ADP
ftr-466	527	12	the	the	DET
ftr-466	527	13	nationality	nationality	NOUN
ftr-466	527	14	of	of	ADP
ftr-466	527	15	the	the	DET
ftr-466	527	16	borrowing	borrowing	NOUN
ftr-466	527	17	corporation	corporation	NOUN
ftr-466	527	18	.	.	PUNCT
ftr-466	528	1	irc	irc	PROPN
ftr-466	528	2	§	§	PROPN
ftr-466	528	3	861	861	NUM
ftr-466	528	4	(	(	PUNCT
ftr-466	528	5	a)(l	a)(l	NOUN
ftr-466	528	6	)	)	PUNCT
ftr-466	528	7	.	.	PUNCT
ftr-466	529	1	interest	interest	NOUN
ftr-466	529	2	on	on	ADP
ftr-466	529	3	corporate	corporate	ADJ
ftr-466	529	4	bonds	bond	NOUN
ftr-466	529	5	received	receive	VERB
ftr-466	529	6	by	by	ADP
ftr-466	529	7	a	a	DET
ftr-466	529	8	nonresident	nonresident	ADJ
ftr-466	529	9	alien	alien	ADJ
ftr-466	529	10	individual	individual	NOUN
ftr-466	529	11	who	who	PRON
ftr-466	529	12	is	be	AUX
ftr-466	529	13	not	not	PART
ftr-466	529	14	engaged	engage	VERB
ftr-466	529	15	in	in	ADP
ftr-466	529	16	a	a	DET
ftr-466	529	17	trade	trade	NOUN
ftr-466	529	18	or	or	CCONJ
ftr-466	529	19	business	business	NOUN
ftr-466	529	20	in	in	ADP
ftr-466	529	21	the	the	DET
ftr-466	529	22	united	united	PROPN
ftr-466	529	23	states	states	PROPN
ftr-466	529	24	is	be	AUX
ftr-466	529	25	generally	generally	ADV
ftr-466	529	26	exempt	exempt	ADJ
ftr-466	529	27	from	from	ADP
ftr-466	529	28	the	the	DET
ftr-466	529	29	30	30	NUM
ftr-466	529	30	%	%	NOUN
ftr-466	529	31	tax	tax	NOUN
ftr-466	529	32	imposed	impose	VERB
ftr-466	529	33	by	by	ADP
ftr-466	529	34	§	§	PROPN
ftr-466	529	35	871(a	871(a	PROPN
ftr-466	529	36	)	)	PUNCT
ftr-466	529	37	.	.	PUNCT
ftr-466	530	1	irc	irc	PROPN
ftr-466	530	2	§	§	PROPN
ftr-466	530	3	871(h	871(h	PROPN
ftr-466	530	4	)	)	PUNCT
ftr-466	530	5	.	.	PUNCT
ftr-466	531	1	corporations	corporation	NOUN
ftr-466	531	2	do	do	AUX
ftr-466	531	3	not	not	PART
ftr-466	531	4	recognize	recognize	VERB
ftr-466	531	5	income	income	NOUN
ftr-466	531	6	upon	upon	SCONJ
ftr-466	531	7	the	the	DET
ftr-466	531	8	receipt	receipt	NOUN
ftr-466	531	9	of	of	ADP
ftr-466	531	10	borrowed	borrow	VERB
ftr-466	531	11	funds	fund	NOUN
ftr-466	531	12	.	.	PUNCT
ftr-466	532	1	e.g.	e.g.	ADV
ftr-466	532	2	,	,	PUNCT
ftr-466	532	3	falkoff	falkoff	PROPN
ftr-466	532	4	v.	v.	PROPN
ftr-466	532	5	commissioner	commissioner	PROPN
ftr-466	532	6	,	,	PUNCT
ftr-466	532	7	62	62	NUM
ftr-466	532	8	t.c	t.c	PROPN
ftr-466	532	9	.	.	PROPN
ftr-466	532	10	200	200	NUM
ftr-466	532	11	,	,	PUNCT
ftr-466	532	12	206	206	NUM
ftr-466	532	13	(	(	PUNCT
ftr-466	532	14	1974	1974	NUM
ftr-466	532	15	)	)	PUNCT
ftr-466	532	16	.	.	PUNCT
ftr-466	533	1	corporations	corporation	NOUN
ftr-466	533	2	are	be	AUX
ftr-466	533	3	generally	generally	ADV
ftr-466	533	4	allowed	allow	VERB
ftr-466	533	5	a	a	DET
ftr-466	533	6	deduction	deduction	NOUN
ftr-466	533	7	with	with	ADP
ftr-466	533	8	respect	respect	NOUN
ftr-466	533	9	to	to	ADP
ftr-466	533	10	interest	interest	NOUN
ftr-466	533	11	.	.	PUNCT
ftr-466	534	1	irc	irc	PROPN
ftr-466	534	2	§	§	PROPN
ftr-466	534	3	163(a	163(a	PROPN
ftr-466	534	4	)	)	PUNCT
ftr-466	534	5	.	.	PUNCT
ftr-466	535	1	the	the	DET
ftr-466	535	2	source	source	NOUN
ftr-466	535	3	of	of	ADP
ftr-466	535	4	those	those	DET
ftr-466	535	5	interest	interest	NOUN
ftr-466	535	6	deductions	deduction	NOUN
ftr-466	535	7	is	be	AUX
ftr-466	535	8	generally	generally	ADV
ftr-466	535	9	determined	determine	VERB
ftr-466	535	10	through	through	ADP
ftr-466	535	11	the	the	DET
ftr-466	535	12	use	use	NOUN
ftr-466	535	13	of	of	ADP
ftr-466	535	14	a	a	DET
ftr-466	535	15	formula	formula	NOUN
ftr-466	535	16	that	that	PRON
ftr-466	535	17	takes	take	VERB
ftr-466	535	18	into	into	ADP
ftr-466	535	19	account	account	NOUN
ftr-466	535	20	all	all	PRON
ftr-466	535	21	of	of	ADP
ftr-466	535	22	a	a	DET
ftr-466	535	23	taxpayer	taxpayer	NOUN
ftr-466	535	24	's	's	PART
ftr-466	535	25	assets	asset	NOUN
ftr-466	535	26	and	and	CCONJ
ftr-466	535	27	liabilities	liability	NOUN
ftr-466	535	28	,	,	PUNCT
ftr-466	535	29	regardless	regardless	ADV
ftr-466	535	30	of	of	ADP
ftr-466	535	31	where	where	SCONJ
ftr-466	535	32	they	they	PRON
ftr-466	535	33	are	be	AUX
ftr-466	535	34	situated	situate	VERB
ftr-466	535	35	.	.	PUNCT
ftr-466	536	1	19971	19971	NUM
ftr-466	536	2	florida	florida	PROPN
ftr-466	536	3	tax	tax	PROPN
ftr-466	536	4	review	review	NOUN
ftr-466	536	5	a	a	DET
ftr-466	536	6	holder	holder	NOUN
ftr-466	536	7	of	of	ADP
ftr-466	536	8	a	a	DET
ftr-466	536	9	zero	zero	NUM
ftr-466	536	10	coupon	coupon	NOUN
ftr-466	536	11	bond	bond	NOUN
ftr-466	536	12	agrees	agree	VERB
ftr-466	536	13	to	to	PART
ftr-466	536	14	loan	loan	VERB
ftr-466	536	15	the	the	DET
ftr-466	536	16	issuer	issuer	ADJ
ftr-466	536	17	money	money	NOUN
ftr-466	536	18	in	in	ADP
ftr-466	536	19	return	return	NOUN
ftr-466	536	20	for	for	ADP
ftr-466	536	21	one	one	NUM
ftr-466	536	22	payment	payment	NOUN
ftr-466	536	23	at	at	ADP
ftr-466	536	24	maturity.58	maturity.58	PROPN
ftr-466	536	25	holders	holder	NOUN
ftr-466	536	26	of	of	ADP
ftr-466	536	27	zero	zero	NUM
ftr-466	536	28	coupon	coupon	NOUN
ftr-466	536	29	bonds	bond	NOUN
ftr-466	536	30	are	be	AUX
ftr-466	536	31	not	not	PART
ftr-466	536	32	entitled	entitle	VERB
ftr-466	536	33	to	to	ADP
ftr-466	536	34	periodic	periodic	ADJ
ftr-466	536	35	interest	interest	NOUN
ftr-466	536	36	payments	payment	NOUN
ftr-466	536	37	from	from	ADP
ftr-466	536	38	the	the	DET
ftr-466	536	39	borrowing	borrowing	NOUN
ftr-466	536	40	corporation	corporation	NOUN
ftr-466	536	41	.	.	PUNCT
ftr-466	537	1	rather	rather	ADV
ftr-466	537	2	,	,	PUNCT
ftr-466	537	3	the	the	DET
ftr-466	537	4	holder	holder	NOUN
ftr-466	537	5	of	of	ADP
ftr-466	537	6	a	a	DET
ftr-466	537	7	zero	zero	NUM
ftr-466	537	8	coupon	coupon	NOUN
ftr-466	537	9	bond	bond	NOUN
ftr-466	537	10	recovers	recover	NOUN
ftr-466	537	11	both	both	DET
ftr-466	537	12	interest	interest	NOUN
ftr-466	537	13	and	and	CCONJ
ftr-466	537	14	principal	principal	NOUN
ftr-466	537	15	in	in	ADP
ftr-466	537	16	one	one	NUM
ftr-466	537	17	payment	payment	NOUN
ftr-466	537	18	at	at	ADP
ftr-466	537	19	maturity	maturity	NOUN
ftr-466	537	20	.	.	PUNCT
ftr-466	538	1	the	the	DET
ftr-466	538	2	difference	difference	NOUN
ftr-466	538	3	between	between	ADP
ftr-466	538	4	the	the	DET
ftr-466	538	5	issue	issue	NOUN
ftr-466	538	6	price	price	NOUN
ftr-466	538	7	of	of	ADP
ftr-466	538	8	a	a	DET
ftr-466	538	9	zero	zero	NUM
ftr-466	538	10	coupon	coupon	NOUN
ftr-466	538	11	bond	bond	NOUN
ftr-466	538	12	and	and	CCONJ
ftr-466	538	13	the	the	DET
ftr-466	538	14	amount	amount	NOUN
ftr-466	538	15	that	that	PRON
ftr-466	538	16	the	the	DET
ftr-466	538	17	holder	holder	NOUN
ftr-466	538	18	is	be	AUX
ftr-466	538	19	entitled	entitle	VERB
ftr-466	538	20	to	to	PART
ftr-466	538	21	receive	receive	VERB
ftr-466	538	22	at	at	ADP
ftr-466	538	23	maturity	maturity	NOUN
ftr-466	538	24	is	be	AUX
ftr-466	538	25	called	call	VERB
ftr-466	538	26	original	original	ADJ
ftr-466	538	27	issue	issue	NOUN
ftr-466	538	28	discount	discount	NOUN
ftr-466	538	29	(	(	PUNCT
ftr-466	538	30	"	"	PUNCT
ftr-466	538	31	old").59	old").59	ADJ
ftr-466	538	32	holders	holder	NOUN
ftr-466	538	33	of	of	ADP
ftr-466	538	34	zero	zero	NUM
ftr-466	538	35	coupon	coupon	NOUN
ftr-466	538	36	bonds	bond	NOUN
ftr-466	538	37	must	must	AUX
ftr-466	538	38	,	,	PUNCT
ftr-466	538	39	pursuant	pursuant	ADJ
ftr-466	538	40	to	to	ADP
ftr-466	538	41	sections	section	NOUN
ftr-466	538	42	1272	1272	NUM
ftr-466	538	43	through	through	ADP
ftr-466	538	44	1275	1275	NUM
ftr-466	538	45	(	(	PUNCT
ftr-466	538	46	the	the	DET
ftr-466	538	47	"	"	PUNCT
ftr-466	538	48	oid	oid	NOUN
ftr-466	538	49	rules	rule	NOUN
ftr-466	538	50	"	"	PUNCT
ftr-466	538	51	)	)	PUNCT
ftr-466	538	52	,	,	PUNCT
ftr-466	538	53	include	include	VERB
ftr-466	538	54	in	in	ADP
ftr-466	538	55	income	income	NOUN
ftr-466	538	56	a	a	DET
ftr-466	538	57	portion	portion	NOUN
ftr-466	538	58	of	of	ADP
ftr-466	538	59	that	that	DET
ftr-466	538	60	oid	oid	NOUN
ftr-466	538	61	for	for	ADP
ftr-466	538	62	each	each	DET
ftr-466	538	63	taxable	taxable	ADJ
ftr-466	538	64	year	year	NOUN
ftr-466	538	65	between	between	ADP
ftr-466	538	66	the	the	DET
ftr-466	538	67	issuance	issuance	NOUN
ftr-466	538	68	and	and	CCONJ
ftr-466	538	69	maturity	maturity	NOUN
ftr-466	538	70	of	of	ADP
ftr-466	538	71	the	the	DET
ftr-466	538	72	zero	zero	NUM
ftr-466	538	73	coupon	coupon	NOUN
ftr-466	538	74	bond	bond	NOUN
ftr-466	538	75	.	.	PUNCT
ftr-466	538	76	'	'	PUNCT
ftr-466	539	1	the	the	DET
ftr-466	539	2	amounts	amount	NOUN
ftr-466	539	3	included	include	VERB
ftr-466	539	4	in	in	ADP
ftr-466	539	5	income	income	NOUN
ftr-466	539	6	by	by	ADP
ftr-466	539	7	virtue	virtue	NOUN
ftr-466	539	8	of	of	ADP
ftr-466	539	9	the	the	DET
ftr-466	539	10	oid	oid	NOUN
ftr-466	539	11	rules	rule	NOUN
ftr-466	539	12	are	be	AUX
ftr-466	539	13	added	add	VERB
ftr-466	539	14	to	to	ADP
ftr-466	539	15	the	the	DET
ftr-466	539	16	basis	basis	NOUN
ftr-466	539	17	of	of	ADP
ftr-466	539	18	the	the	DET
ftr-466	539	19	zero	zero	NUM
ftr-466	539	20	coupon	coupon	NOUN
ftr-466	539	21	bond.6	bond.6	PROPN
ftr-466	539	22	the	the	DET
ftr-466	539	23	holder	holder	NOUN
ftr-466	539	24	of	of	ADP
ftr-466	539	25	the	the	DET
ftr-466	539	26	zero	zero	NUM
ftr-466	539	27	coupon	coupon	NOUN
ftr-466	539	28	bond	bond	NOUN
ftr-466	539	29	will	will	AUX
ftr-466	539	30	accrue	accrue	VERB
ftr-466	539	31	the	the	DET
ftr-466	539	32	entire	entire	ADJ
ftr-466	539	33	amount	amount	NOUN
ftr-466	539	34	of	of	ADP
ftr-466	539	35	oid	oid	NOUN
ftr-466	539	36	prior	prior	ADV
ftr-466	539	37	to	to	ADP
ftr-466	539	38	maturity.62	maturity.62	PROPN
ftr-466	539	39	thus	thus	ADV
ftr-466	539	40	,	,	PUNCT
ftr-466	539	41	at	at	ADP
ftr-466	539	42	maturity	maturity	NOUN
ftr-466	539	43	,	,	PUNCT
ftr-466	539	44	any	any	DET
ftr-466	539	45	money	money	NOUN
ftr-466	539	46	that	that	PRON
ftr-466	539	47	that	that	DET
ftr-466	539	48	holder	holder	NOUN
ftr-466	539	49	receives	receive	VERB
ftr-466	539	50	will	will	AUX
ftr-466	539	51	qualify	qualify	VERB
ftr-466	539	52	as	as	ADP
ftr-466	539	53	a	a	DET
ftr-466	539	54	tax	tax	NOUN
ftr-466	539	55	-	-	PUNCT
ftr-466	539	56	free	free	ADJ
ftr-466	539	57	return	return	NOUN
ftr-466	539	58	of	of	ADP
ftr-466	539	59	basis	basis	NOUN
ftr-466	539	60	.	.	PUNCT
ftr-466	540	1	interest	interest	NOUN
ftr-466	540	2	payments	payment	NOUN
ftr-466	540	3	are	be	AUX
ftr-466	540	4	classified	classify	VERB
ftr-466	540	5	as	as	ADP
ftr-466	540	6	ordinary	ordinary	ADJ
ftr-466	540	7	income	income	NOUN
ftr-466	540	8	.	.	PUNCT
ftr-466	541	1	the	the	DET
ftr-466	541	2	source	source	NOUN
ftr-466	541	3	of	of	ADP
ftr-466	541	4	an	an	DET
ftr-466	541	5	interest	interest	NOUN
ftr-466	541	6	payment	payment	NOUN
ftr-466	541	7	is	be	AUX
ftr-466	541	8	generally	generally	ADV
ftr-466	541	9	determined	determine	VERB
ftr-466	541	10	by	by	ADP
ftr-466	541	11	reference	reference	NOUN
ftr-466	541	12	to	to	ADP
ftr-466	541	13	the	the	DET
ftr-466	541	14	nationality	nationality	NOUN
ftr-466	541	15	of	of	ADP
ftr-466	541	16	the	the	DET
ftr-466	541	17	borrowing	borrowing	NOUN
ftr-466	541	18	(	(	PUNCT
ftr-466	541	19	payor	payor	NOUN
ftr-466	541	20	)	)	PUNCT
ftr-466	541	21	corporation.63	corporation.63	NOUN
ftr-466	541	22	in	in	ADP
ftr-466	541	23	general	general	ADJ
ftr-466	541	24	,	,	PUNCT
ftr-466	541	25	interest	interest	NOUN
ftr-466	541	26	payments	payment	NOUN
ftr-466	541	27	are	be	AUX
ftr-466	541	28	,	,	PUNCT
ftr-466	541	29	in	in	ADP
ftr-466	541	30	the	the	DET
ftr-466	541	31	hands	hand	NOUN
ftr-466	541	32	of	of	ADP
ftr-466	541	33	a	a	DET
ftr-466	541	34	private	private	ADJ
ftr-466	541	35	investor	investor	NOUN
ftr-466	541	36	who	who	PRON
ftr-466	541	37	is	be	AUX
ftr-466	541	38	a	a	DET
ftr-466	541	39	nonresident	nonresident	ADJ
ftr-466	541	40	alien	alien	ADJ
ftr-466	541	41	individual	individual	NOUN
ftr-466	541	42	,	,	PUNCT
ftr-466	541	43	exempt	exempt	ADJ
ftr-466	541	44	from	from	ADP
ftr-466	541	45	the	the	DET
ftr-466	541	46	30	30	NUM
ftr-466	541	47	%	%	NOUN
ftr-466	541	48	withholding	withholding	NOUN
ftr-466	541	49	tax	tax	NOUN
ftr-466	541	50	imposed	impose	VERB
ftr-466	541	51	by	by	ADP
ftr-466	541	52	sections	section	NOUN
ftr-466	541	53	871(a)(1	871(a)(1	NUM
ftr-466	541	54	)	)	PUNCT
ftr-466	541	55	and	and	CCONJ
ftr-466	541	56	1441	1441	NUM
ftr-466	541	57	.	.	PUNCT
ftr-466	542	1	64	64	NUM
ftr-466	542	2	items	item	NOUN
ftr-466	542	3	of	of	ADP
ftr-466	542	4	loss	loss	NOUN
ftr-466	542	5	from	from	ADP
ftr-466	542	6	debt	debt	NOUN
ftr-466	542	7	instruments	instrument	NOUN
ftr-466	542	8	are	be	AUX
ftr-466	542	9	not	not	PART
ftr-466	542	10	subject	subject	ADJ
ftr-466	542	11	to	to	ADP
ftr-466	542	12	the	the	DET
ftr-466	542	13	loss	loss	NOUN
ftr-466	542	14	deferral	deferral	ADJ
ftr-466	542	15	rules	rule	NOUN
ftr-466	542	16	contained	contain	VERB
ftr-466	542	17	in	in	ADP
ftr-466	542	18	section	section	NOUN
ftr-466	542	19	1092.65	1092.65	NUM
ftr-466	542	20	2	2	NUM
ftr-466	542	21	.	.	PUNCT
ftr-466	542	22	background	background	NOUN
ftr-466	542	23	on	on	ADP
ftr-466	542	24	cdis.-cdis	cdis.-cdi	NOUN
ftr-466	542	25	can	can	AUX
ftr-466	542	26	provide	provide	VERB
ftr-466	542	27	for	for	ADP
ftr-466	542	28	contingent	contingent	ADJ
ftr-466	542	29	interest	interest	NOUN
ftr-466	542	30	and	and	CCONJ
ftr-466	542	31	guaranteed	guarantee	VERB
ftr-466	542	32	principal,66	principal,66	NOUN
ftr-466	542	33	contingent	contingent	NOUN
ftr-466	542	34	principal	principal	NOUN
ftr-466	542	35	and	and	CCONJ
ftr-466	542	36	guaranteed	guarantee	VERB
ftr-466	542	37	interest,67	interest,67	ADJ
ftr-466	542	38	58	58	NUM
ftr-466	542	39	.	.	PUNCT
ftr-466	542	40	2	2	NUM
ftr-466	542	41	andrea	andrea	PROPN
ftr-466	542	42	s.	s.	PROPN
ftr-466	542	43	kramer	kramer	PROPN
ftr-466	542	44	,	,	PUNCT
ftr-466	542	45	financial	financial	ADJ
ftr-466	542	46	products	product	NOUN
ftr-466	542	47	:	:	PUNCT
ftr-466	542	48	taxation	taxation	NOUN
ftr-466	542	49	,	,	PUNCT
ftr-466	542	50	regulation	regulation	NOUN
ftr-466	542	51	,	,	PUNCT
ftr-466	542	52	and	and	CCONJ
ftr-466	542	53	design	design	NOUN
ftr-466	542	54	874	874	NUM
ftr-466	542	55	(	(	PUNCT
ftr-466	542	56	rev	rev	PROPN
ftr-466	542	57	.	.	PROPN
ftr-466	542	58	ed	ed	NOUN
ftr-466	542	59	.	.	PROPN
ftr-466	542	60	1991	1991	NUM
ftr-466	542	61	)	)	PUNCT
ftr-466	542	62	.	.	PUNCT
ftr-466	543	1	59	59	NUM
ftr-466	543	2	.	.	PUNCT
ftr-466	543	3	irc	irc	PROPN
ftr-466	543	4	§	§	PROPN
ftr-466	543	5	1273(a)(1	1273(a)(1	NUM
ftr-466	543	6	)	)	PUNCT
ftr-466	543	7	.	.	PUNCT
ftr-466	544	1	60	60	NUM
ftr-466	544	2	.	.	PUNCT
ftr-466	544	3	irc	irc	PROPN
ftr-466	544	4	§	§	PROPN
ftr-466	544	5	1272(a)(1	1272(a)(1	NUM
ftr-466	544	6	)	)	PUNCT
ftr-466	544	7	.	.	PUNCT
ftr-466	545	1	61	61	NUM
ftr-466	545	2	.	.	PUNCT
ftr-466	546	1	irc	irc	PROPN
ftr-466	546	2	§	§	PROPN
ftr-466	546	3	1272(d)(2	1272(d)(2	NUM
ftr-466	546	4	)	)	PUNCT
ftr-466	546	5	.	.	PUNCT
ftr-466	547	1	62	62	NUM
ftr-466	547	2	.	.	PUNCT
ftr-466	548	1	the	the	DET
ftr-466	548	2	issuer	issuer	NOUN
ftr-466	548	3	of	of	ADP
ftr-466	548	4	a	a	DET
ftr-466	548	5	zero	zero	NUM
ftr-466	548	6	coupon	coupon	NOUN
ftr-466	548	7	bond	bond	NOUN
ftr-466	548	8	is	be	AUX
ftr-466	548	9	permitted	permit	VERB
ftr-466	548	10	periodic	periodic	ADJ
ftr-466	548	11	interest	interest	NOUN
ftr-466	548	12	deductions	deduction	NOUN
ftr-466	548	13	equal	equal	ADJ
ftr-466	548	14	to	to	ADP
ftr-466	548	15	the	the	DET
ftr-466	548	16	amount	amount	NOUN
ftr-466	548	17	of	of	ADP
ftr-466	548	18	oid	oid	NOUN
ftr-466	548	19	included	include	VERB
ftr-466	548	20	as	as	ADP
ftr-466	548	21	interest	interest	NOUN
ftr-466	548	22	income	income	NOUN
ftr-466	548	23	by	by	ADP
ftr-466	548	24	the	the	DET
ftr-466	548	25	bondholders	bondholder	NOUN
ftr-466	548	26	.	.	PUNCT
ftr-466	549	1	irc	irc	PROPN
ftr-466	549	2	§	§	PROPN
ftr-466	549	3	163(e	163(e	PROPN
ftr-466	549	4	)	)	PUNCT
ftr-466	549	5	.	.	PUNCT
ftr-466	550	1	63	63	NUM
ftr-466	550	2	.	.	PUNCT
ftr-466	550	3	irc	irc	PROPN
ftr-466	550	4	§	§	PROPN
ftr-466	550	5	861(a)(1	861(a)(1	PROPN
ftr-466	550	6	)	)	PUNCT
ftr-466	550	7	.	.	PUNCT
ftr-466	551	1	64	64	NUM
ftr-466	551	2	.	.	PUNCT
ftr-466	551	3	irc	irc	PROPN
ftr-466	551	4	§	§	PROPN
ftr-466	551	5	871(h	871(h	PROPN
ftr-466	551	6	)	)	PUNCT
ftr-466	551	7	.	.	PUNCT
ftr-466	552	1	65	65	NUM
ftr-466	552	2	.	.	PUNCT
ftr-466	553	1	the	the	DET
ftr-466	553	2	straddle	straddle	NOUN
ftr-466	553	3	rules	rule	NOUN
ftr-466	553	4	contained	contain	VERB
ftr-466	553	5	in	in	ADP
ftr-466	553	6	§	§	PROPN
ftr-466	553	7	1092	1092	NUM
ftr-466	553	8	are	be	AUX
ftr-466	553	9	discussed	discuss	VERB
ftr-466	553	10	below	below	ADV
ftr-466	553	11	in	in	ADP
ftr-466	553	12	notes	note	NOUN
ftr-466	553	13	180	180	NUM
ftr-466	553	14	-	-	SYM
ftr-466	553	15	186	186	NUM
ftr-466	553	16	and	and	CCONJ
ftr-466	553	17	accompanying	accompany	VERB
ftr-466	553	18	text	text	NOUN
ftr-466	553	19	.	.	PUNCT
ftr-466	554	1	66	66	NUM
ftr-466	554	2	.	.	PUNCT
ftr-466	555	1	an	an	DET
ftr-466	555	2	example	example	NOUN
ftr-466	555	3	of	of	ADP
ftr-466	555	4	a	a	DET
ftr-466	555	5	cdi	cdi	NOUN
ftr-466	555	6	that	that	PRON
ftr-466	555	7	provides	provide	VERB
ftr-466	555	8	for	for	ADP
ftr-466	555	9	contingent	contingent	ADJ
ftr-466	555	10	interest	interest	NOUN
ftr-466	555	11	and	and	CCONJ
ftr-466	555	12	guaranteed	guarantee	VERB
ftr-466	555	13	principal	principal	NOUN
ftr-466	555	14	is	be	AUX
ftr-466	555	15	the	the	DET
ftr-466	555	16	stock	stock	NOUN
ftr-466	555	17	-	-	PUNCT
ftr-466	555	18	index	index	NOUN
ftr-466	555	19	growth	growth	NOUN
ftr-466	555	20	note	note	NOUN
ftr-466	555	21	(	(	PUNCT
ftr-466	555	22	"	"	PUNCT
ftr-466	555	23	sign	sign	NOUN
ftr-466	555	24	"	"	PUNCT
ftr-466	555	25	)	)	PUNCT
ftr-466	555	26	.	.	PUNCT
ftr-466	556	1	see	see	VERB
ftr-466	556	2	alvin	alvin	PROPN
ftr-466	556	3	c.	c.	PROPN
ftr-466	556	4	warren	warren	PROPN
ftr-466	556	5	,	,	PUNCT
ftr-466	556	6	jr	jr	PROPN
ftr-466	556	7	.	.	PROPN
ftr-466	556	8	,	,	PUNCT
ftr-466	556	9	financial	financial	ADJ
ftr-466	556	10	contract	contract	NOUN
ftr-466	556	11	innovation	innovation	NOUN
ftr-466	556	12	and	and	CCONJ
ftr-466	556	13	income	income	NOUN
ftr-466	556	14	tax	tax	NOUN
ftr-466	556	15	policy	policy	NOUN
ftr-466	556	16	,	,	PUNCT
ftr-466	556	17	107	107	NUM
ftr-466	556	18	harv	harv	NOUN
ftr-466	556	19	.	.	PUNCT
ftr-466	557	1	l.	l.	PROPN
ftr-466	557	2	rev	rev	PROPN
ftr-466	557	3	.	.	PROPN
ftr-466	557	4	460,483	460,483	NUM
ftr-466	557	5	(	(	PUNCT
ftr-466	557	6	1993	1993	NUM
ftr-466	557	7	)	)	PUNCT
ftr-466	557	8	.	.	PUNCT
ftr-466	558	1	in	in	ADP
ftr-466	558	2	a	a	DET
ftr-466	558	3	sign	sign	NOUN
ftr-466	558	4	,	,	PUNCT
ftr-466	558	5	an	an	DET
ftr-466	558	6	investor	investor	NOUN
ftr-466	558	7	lends	lend	VERB
ftr-466	558	8	money	money	NOUN
ftr-466	558	9	to	to	ADP
ftr-466	558	10	a	a	DET
ftr-466	558	11	borrower	borrower	NOUN
ftr-466	558	12	.	.	PUNCT
ftr-466	559	1	in	in	ADP
ftr-466	559	2	return	return	NOUN
ftr-466	559	3	,	,	PUNCT
ftr-466	559	4	the	the	DET
ftr-466	559	5	investor	investor	NOUN
ftr-466	559	6	will	will	AUX
ftr-466	559	7	receive	receive	VERB
ftr-466	559	8	,	,	PUNCT
ftr-466	559	9	at	at	ADP
ftr-466	559	10	maturity	maturity	NOUN
ftr-466	559	11	,	,	PUNCT
ftr-466	559	12	(	(	PUNCT
ftr-466	559	13	1	1	X
ftr-466	559	14	)	)	PUNCT
ftr-466	559	15	the	the	DET
ftr-466	559	16	principal	principal	NOUN
ftr-466	559	17	and	and	CCONJ
ftr-466	559	18	(	(	PUNCT
ftr-466	559	19	2	2	NUM
ftr-466	559	20	)	)	PUNCT
ftr-466	559	21	an	an	DET
ftr-466	559	22	amount	amount	NOUN
ftr-466	559	23	of	of	ADP
ftr-466	559	24	interest	interest	NOUN
ftr-466	559	25	equal	equal	ADJ
ftr-466	559	26	to	to	ADP
ftr-466	559	27	the	the	DET
ftr-466	559	28	appreciation	appreciation	NOUN
ftr-466	559	29	in	in	ADP
ftr-466	559	30	some	some	DET
ftr-466	559	31	stock	stock	NOUN
ftr-466	559	32	index	index	NOUN
ftr-466	559	33	,	,	PUNCT
ftr-466	559	34	such	such	ADJ
ftr-466	559	35	as	as	ADP
ftr-466	559	36	the	the	DET
ftr-466	559	37	standard	standard	ADJ
ftr-466	559	38	and	and	CCONJ
ftr-466	559	39	poor	poor	ADJ
ftr-466	559	40	's	's	PART
ftr-466	559	41	500	500	NUM
ftr-466	559	42	(	(	PUNCT
ftr-466	559	43	the	the	DET
ftr-466	559	44	s&p	s&p	PROPN
ftr-466	559	45	500	500	NUM
ftr-466	559	46	)	)	PUNCT
ftr-466	559	47	.	.	PUNCT
ftr-466	560	1	i	i	PRON
ftr-466	560	2	d.	d.	PROPN
ftr-466	560	3	for	for	ADP
ftr-466	560	4	example	example	NOUN
ftr-466	560	5	,	,	PUNCT
ftr-466	560	6	in	in	ADP
ftr-466	560	7	1992	1992	NUM
ftr-466	560	8	,	,	PUNCT
ftr-466	560	9	merrill	merrill	PROPN
ftr-466	560	10	lynch	lynch	PROPN
ftr-466	560	11	issued	issue	VERB
ftr-466	560	12	debt	debt	NOUN
ftr-466	560	13	securities	security	NOUN
ftr-466	560	14	that	that	PRON
ftr-466	560	15	had	have	VERB
ftr-466	560	16	a	a	DET
ftr-466	560	17	five	five	NUM
ftr-466	560	18	-	-	PUNCT
ftr-466	560	19	year	year	NOUN
ftr-466	560	20	term	term	NOUN
ftr-466	560	21	and	and	CCONJ
ftr-466	560	22	entitled	entitle	VERB
ftr-466	560	23	the	the	DET
ftr-466	560	24	lender	lender	NOUN
ftr-466	560	25	to	to	ADP
ftr-466	560	26	the	the	DET
ftr-466	560	27	return	return	NOUN
ftr-466	560	28	of	of	ADP
ftr-466	560	29	principal	principal	NOUN
ftr-466	560	30	plus	plus	CCONJ
ftr-466	560	31	115	115	NUM
ftr-466	560	32	%	%	NOUN
ftr-466	560	33	of	of	ADP
ftr-466	560	34	the	the	DET
ftr-466	560	35	appreciation	appreciation	NOUN
ftr-466	560	36	,	,	PUNCT
ftr-466	560	37	if	if	SCONJ
ftr-466	560	38	any	any	PRON
ftr-466	560	39	,	,	PUNCT
ftr-466	560	40	in	in	ADP
ftr-466	560	41	the	the	DET
ftr-466	560	42	s&p	s&p	PROPN
ftr-466	560	43	500	500	NUM
ftr-466	560	44	.	.	PUNCT
ftr-466	561	1	louis	louis	PROPN
ftr-466	561	2	s.	s.	PROPN
ftr-466	561	3	freeman	freeman	PROPN
ftr-466	561	4	&	&	CCONJ
ftr-466	561	5	richard	richard	PROPN
ftr-466	561	6	m.	m.	PROPN
ftr-466	561	7	lipton	lipton	PROPN
ftr-466	561	8	,	,	PUNCT
ftr-466	561	9	tax	tax	NOUN
ftr-466	561	10	consequences	consequence	NOUN
ftr-466	561	11	of	of	ADP
ftr-466	561	12	business	business	NOUN
ftr-466	561	13	and	and	CCONJ
ftr-466	561	14	investment	investment	NOUN
ftr-466	561	15	-	-	PUNCT
ftr-466	561	16	driven	drive	VERB
ftr-466	561	17	uses	use	NOUN
ftr-466	561	18	of	of	ADP
ftr-466	561	19	derivatives	derivative	NOUN
ftr-466	561	20	,	,	PUNCT
ftr-466	561	21	72	72	NUM
ftr-466	561	22	taxes	taxis	NOUN
ftr-466	561	23	947	947	NUM
ftr-466	561	24	,	,	PUNCT
ftr-466	561	25	967	967	NUM
ftr-466	561	26	(	(	PUNCT
ftr-466	561	27	1994	1994	NUM
ftr-466	561	28	)	)	PUNCT
ftr-466	561	29	.	.	PUNCT
ftr-466	562	1	[	[	X
ftr-466	562	2	vol	vol	NOUN
ftr-466	562	3	.	.	PUNCT
ftr-466	562	4	3:8	3:8	NUM
ftr-466	562	5	economically	economically	ADV
ftr-466	562	6	equivalent	equivalent	ADJ
ftr-466	562	7	financial	financial	ADJ
ftr-466	562	8	instr	instr	PROPN
ftr-466	562	9	uments	ument	NOUN
ftr-466	562	10	or	or	CCONJ
ftr-466	562	11	contingent	contingent	ADJ
ftr-466	562	12	interest	interest	NOUN
ftr-466	562	13	and	and	CCONJ
ftr-466	562	14	principal	principal	NOUN
ftr-466	562	15	.	.	PUNCT
ftr-466	563	1	this	this	DET
ftr-466	563	2	article	article	NOUN
ftr-466	563	3	will	will	AUX
ftr-466	563	4	focus	focus	VERB
ftr-466	563	5	primarily	primarily	ADV
ftr-466	563	6	on	on	ADP
ftr-466	563	7	cdis	cdis	NOUN
ftr-466	563	8	that	that	SCONJ
ftr-466	563	9	(	(	PUNCT
ftr-466	563	10	1	1	X
ftr-466	563	11	)	)	PUNCT
ftr-466	563	12	are	be	AUX
ftr-466	563	13	contingent	contingent	ADJ
ftr-466	563	14	as	as	ADP
ftr-466	563	15	to	to	ADP
ftr-466	563	16	both	both	PRON
ftr-466	563	17	interest	interest	NOUN
ftr-466	563	18	and	and	CCONJ
ftr-466	563	19	principal	principal	NOUN
ftr-466	563	20	and	and	CCONJ
ftr-466	563	21	(	(	PUNCT
ftr-466	563	22	2	2	X
ftr-466	563	23	)	)	PUNCT
ftr-466	563	24	track	track	VERB
ftr-466	563	25	the	the	DET
ftr-466	563	26	value	value	NOUN
ftr-466	563	27	of	of	ADP
ftr-466	563	28	a	a	DET
ftr-466	563	29	capital	capital	NOUN
ftr-466	563	30	asset	asset	NOUN
ftr-466	563	31	,	,	PUNCT
ftr-466	563	32	group	group	NOUN
ftr-466	563	33	of	of	ADP
ftr-466	563	34	assets	asset	NOUN
ftr-466	563	35	,	,	PUNCT
ftr-466	563	36	or	or	CCONJ
ftr-466	563	37	index	index	NOUN
ftr-466	563	38	.	.	PUNCT
ftr-466	563	39	'	'	PUNCT
ftr-466	564	1	one	one	NUM
ftr-466	564	2	variation	variation	NOUN
ftr-466	564	3	of	of	ADP
ftr-466	564	4	the	the	DET
ftr-466	564	5	sign	sign	NOUN
ftr-466	564	6	is	be	AUX
ftr-466	564	7	the	the	DET
ftr-466	564	8	mitts	mitt	NOUN
ftr-466	564	9	.	.	PUNCT
ftr-466	565	1	which	which	PRON
ftr-466	565	2	stands	stand	VERB
ftr-466	565	3	for	for	ADP
ftr-466	565	4	"	"	PUNCT
ftr-466	565	5	standard	standard	PROPN
ftr-466	565	6	&	&	CCONJ
ftr-466	565	7	poor	poor	PROPN
ftr-466	565	8	's	's	PART
ftr-466	565	9	500	500	NUM
ftr-466	565	10	market	market	NOUN
ftr-466	565	11	index	index	NOUN
ftr-466	565	12	target	target	NOUN
ftr-466	565	13	-	-	PUNCT
ftr-466	565	14	term	term	NOUN
ftr-466	565	15	securities	security	NOUN
ftr-466	565	16	.	.	PUNCT
ftr-466	566	1	"	"	PUNCT
ftr-466	566	2	mitts	mitt	NOUN
ftr-466	566	3	,	,	PUNCT
ftr-466	566	4	which	which	PRON
ftr-466	566	5	are	be	AUX
ftr-466	566	6	a	a	DET
ftr-466	566	7	trademarked	trademark	VERB
ftr-466	566	8	financial	financial	ADJ
ftr-466	566	9	product	product	NOUN
ftr-466	566	10	of	of	ADP
ftr-466	566	11	merrill	merrill	PROPN
ftr-466	566	12	lynch	lynch	PROPN
ftr-466	566	13	,	,	PUNCT
ftr-466	566	14	are	be	AUX
ftr-466	566	15	five	five	NUM
ftr-466	566	16	-	-	PUNCT
ftr-466	566	17	year	year	NOUN
ftr-466	566	18	notes	note	NOUN
ftr-466	566	19	that	that	PRON
ftr-466	566	20	provide	provide	VERB
ftr-466	566	21	for	for	ADP
ftr-466	566	22	one	one	NUM
ftr-466	566	23	payment	payment	NOUN
ftr-466	566	24	at	at	ADP
ftr-466	566	25	maturity	maturity	NOUN
ftr-466	566	26	equal	equal	ADJ
ftr-466	566	27	to	to	ADP
ftr-466	566	28	the	the	DET
ftr-466	566	29	issue	issue	NOUN
ftr-466	566	30	price	price	NOUN
ftr-466	566	31	of	of	ADP
ftr-466	566	32	the	the	DET
ftr-466	566	33	mits	mit	NOUN
ftr-466	566	34	or	or	CCONJ
ftr-466	566	35	a	a	DET
ftr-466	566	36	payment	payment	NOUN
ftr-466	566	37	equal	equal	ADJ
ftr-466	566	38	to	to	ADP
ftr-466	566	39	the	the	DET
ftr-466	566	40	sum	sum	NOUN
ftr-466	566	41	of	of	ADP
ftr-466	566	42	the	the	DET
ftr-466	566	43	issue	issue	NOUN
ftr-466	566	44	price	price	NOUN
ftr-466	566	45	of	of	ADP
ftr-466	566	46	the	the	DET
ftr-466	566	47	mitts	mitt	NOUN
ftr-466	566	48	plus	plus	CCONJ
ftr-466	566	49	a	a	DET
ftr-466	566	50	payment	payment	NOUN
ftr-466	566	51	calculated	calculate	VERB
ftr-466	566	52	by	by	ADP
ftr-466	566	53	reference	reference	NOUN
ftr-466	566	54	to	to	ADP
ftr-466	566	55	the	the	DET
ftr-466	566	56	appreciation	appreciation	NOUN
ftr-466	566	57	of	of	ADP
ftr-466	566	58	the	the	DET
ftr-466	566	59	s&p	s&p	PROPN
ftr-466	566	60	500	500	NUM
ftr-466	566	61	.	.	PUNCT
ftr-466	567	1	kenneth	kenneth	PROPN
ftr-466	567	2	heitner	heitner	PROPN
ftr-466	567	3	&	&	CCONJ
ftr-466	567	4	jonathan	jonathan	PROPN
ftr-466	567	5	kushner	kushner	PROPN
ftr-466	567	6	,	,	PUNCT
ftr-466	567	7	to	to	PART
ftr-466	567	8	bifurcate	bifurcate	VERB
ftr-466	567	9	or	or	CCONJ
ftr-466	567	10	not	not	PART
ftr-466	567	11	to	to	PART
ftr-466	567	12	bifurcate	bifurcate	VERB
ftr-466	567	13	:	:	PUNCT
ftr-466	567	14	the	the	DET
ftr-466	567	15	answer	answer	NOUN
ftr-466	567	16	becomes	become	VERB
ftr-466	567	17	less	less	ADV
ftr-466	567	18	clear	clear	ADJ
ftr-466	567	19	.	.	PUNCT
ftr-466	568	1	46	46	NUM
ftr-466	568	2	tax	tax	NOUN
ftr-466	568	3	law	law	NOUN
ftr-466	568	4	.	.	PUNCT
ftr-466	569	1	43	43	NUM
ftr-466	569	2	,	,	PUNCT
ftr-466	569	3	84	84	NUM
ftr-466	569	4	(	(	PUNCT
ftr-466	569	5	1992	1992	NUM
ftr-466	569	6	)	)	PUNCT
ftr-466	569	7	.	.	PUNCT
ftr-466	570	1	another	another	DET
ftr-466	570	2	variation	variation	NOUN
ftr-466	570	3	of	of	ADP
ftr-466	570	4	the	the	DET
ftr-466	570	5	sign	sign	NOUN
ftr-466	570	6	is	be	AUX
ftr-466	570	7	the	the	DET
ftr-466	570	8	lyon	lyon	NOUN
ftr-466	570	9	,	,	PUNCT
ftr-466	570	10	or	or	CCONJ
ftr-466	570	11	"	"	PUNCT
ftr-466	570	12	liquid	liquid	ADJ
ftr-466	570	13	yield	yield	NOUN
ftr-466	570	14	option	option	NOUN
ftr-466	570	15	note	note	NOUN
ftr-466	570	16	.	.	PUNCT
ftr-466	570	17	"	"	PUNCT
ftr-466	571	1	in	in	ADP
ftr-466	571	2	1990	1990	NUM
ftr-466	571	3	,	,	PUNCT
ftr-466	571	4	walt	walt	PROPN
ftr-466	571	5	disney	disney	PROPN
ftr-466	571	6	company	company	PROPN
ftr-466	571	7	issued	issue	VERB
ftr-466	571	8	$	$	SYM
ftr-466	571	9	1.5	1.5	NUM
ftr-466	571	10	billion	billion	NUM
ftr-466	571	11	of	of	ADP
ftr-466	571	12	lyons	lyon	NOUN
ftr-466	571	13	,	,	PUNCT
ftr-466	571	14	each	each	PRON
ftr-466	571	15	of	of	ADP
ftr-466	571	16	which	which	PRON
ftr-466	571	17	had	have	VERB
ftr-466	571	18	an	an	DET
ftr-466	571	19	issue	issue	NOUN
ftr-466	571	20	price	price	NOUN
ftr-466	571	21	of	of	ADP
ftr-466	571	22	$	$	SYM
ftr-466	571	23	411.99	411.99	NUM
ftr-466	571	24	and	and	CCONJ
ftr-466	571	25	a	a	DET
ftr-466	571	26	yield	yield	NOUN
ftr-466	571	27	to	to	ADP
ftr-466	571	28	maturity	maturity	NOUN
ftr-466	571	29	of	of	ADP
ftr-466	571	30	6	6	NUM
ftr-466	571	31	%	%	NOUN
ftr-466	571	32	.	.	PUNCT
ftr-466	572	1	holders	holder	NOUN
ftr-466	572	2	of	of	ADP
ftr-466	572	3	a	a	DET
ftr-466	572	4	lyon	lyon	NOUN
ftr-466	572	5	were	be	AUX
ftr-466	572	6	entitled	entitle	VERB
ftr-466	572	7	to	to	PART
ftr-466	572	8	receive	receive	VERB
ftr-466	572	9	$	$	SYM
ftr-466	572	10	1,000	1,000	NUM
ftr-466	572	11	at	at	ADP
ftr-466	572	12	maturity	maturity	NOUN
ftr-466	572	13	.	.	PUNCT
ftr-466	573	1	those	those	DET
ftr-466	573	2	holders	holder	NOUN
ftr-466	573	3	were	be	AUX
ftr-466	573	4	also	also	ADV
ftr-466	573	5	entitled	entitle	VERB
ftr-466	573	6	to	to	PART
ftr-466	573	7	exchange	exchange	VERB
ftr-466	573	8	the	the	DET
ftr-466	573	9	lyon	lyon	NOUN
ftr-466	573	10	at	at	ADP
ftr-466	573	11	any	any	DET
ftr-466	573	12	time	time	NOUN
ftr-466	573	13	for	for	ADP
ftr-466	573	14	an	an	DET
ftr-466	573	15	amount	amount	NOUN
ftr-466	573	16	of	of	ADP
ftr-466	573	17	cash	cash	NOUN
ftr-466	573	18	equal	equal	ADJ
ftr-466	573	19	to	to	ADP
ftr-466	573	20	the	the	DET
ftr-466	573	21	market	market	NOUN
ftr-466	573	22	price	price	NOUN
ftr-466	573	23	of	of	ADP
ftr-466	573	24	a	a	DET
ftr-466	573	25	fixed	fix	VERB
ftr-466	573	26	number	number	NOUN
ftr-466	573	27	of	of	ADP
ftr-466	573	28	shares	share	NOUN
ftr-466	573	29	of	of	ADP
ftr-466	573	30	an	an	DET
ftr-466	573	31	affiliate	affiliate	NOUN
ftr-466	573	32	of	of	ADP
ftr-466	573	33	walt	walt	PROPN
ftr-466	573	34	disney	disney	PROPN
ftr-466	573	35	company	company	NOUN
ftr-466	573	36	.	.	PUNCT
ftr-466	574	1	thus	thus	ADV
ftr-466	574	2	,	,	PUNCT
ftr-466	574	3	the	the	DET
ftr-466	574	4	lyon	lyon	NOUN
ftr-466	574	5	issued	issue	VERB
ftr-466	574	6	by	by	ADP
ftr-466	574	7	disney	disney	PROPN
ftr-466	574	8	was	be	AUX
ftr-466	574	9	a	a	DET
ftr-466	574	10	zero	zero	NUM
ftr-466	574	11	-	-	PUNCT
ftr-466	574	12	coupon	coupon	NOUN
ftr-466	574	13	bond	bond	NOUN
ftr-466	574	14	with	with	ADP
ftr-466	574	15	an	an	DET
ftr-466	574	16	embedded	embed	VERB
ftr-466	574	17	call	call	NOUN
ftr-466	574	18	option	option	NOUN
ftr-466	574	19	on	on	ADP
ftr-466	574	20	the	the	DET
ftr-466	574	21	affiliate	affiliate	NOUN
ftr-466	574	22	's	's	PART
ftr-466	574	23	stock	stock	NOUN
ftr-466	574	24	.	.	PUNCT
ftr-466	575	1	i	i	PRON
ftr-466	575	2	d.	d.	PROPN
ftr-466	575	3	at	at	ADP
ftr-466	575	4	79	79	NUM
ftr-466	575	5	.	.	PUNCT
ftr-466	576	1	issuers	issuer	NOUN
ftr-466	576	2	can	can	AUX
ftr-466	576	3	,	,	PUNCT
ftr-466	576	4	however	however	ADV
ftr-466	576	5	,	,	PUNCT
ftr-466	576	6	issue	issue	VERB
ftr-466	576	7	derivatives	derivative	NOUN
ftr-466	576	8	such	such	ADJ
ftr-466	576	9	as	as	ADP
ftr-466	576	10	the	the	DET
ftr-466	576	11	lyon	lyon	NOUN
ftr-466	576	12	that	that	PRON
ftr-466	576	13	track	track	VERB
ftr-466	576	14	the	the	DET
ftr-466	576	15	value	value	NOUN
ftr-466	576	16	of	of	ADP
ftr-466	576	17	shares	share	NOUN
ftr-466	576	18	of	of	ADP
ftr-466	576	19	stock	stock	NOUN
ftr-466	576	20	of	of	ADP
ftr-466	576	21	corporations	corporation	NOUN
ftr-466	576	22	that	that	PRON
ftr-466	576	23	are	be	AUX
ftr-466	576	24	unrelated	unrelated	ADJ
ftr-466	576	25	to	to	ADP
ftr-466	576	26	the	the	DET
ftr-466	576	27	issuer	issuer	NOUN
ftr-466	576	28	.	.	PUNCT
ftr-466	577	1	freeman	freeman	PROPN
ftr-466	577	2	&	&	CCONJ
ftr-466	577	3	lipton	lipton	PROPN
ftr-466	577	4	,	,	PUNCT
ftr-466	577	5	supra	supra	PROPN
ftr-466	577	6	,	,	PUNCT
ftr-466	577	7	at	at	ADP
ftr-466	577	8	952	952	NUM
ftr-466	577	9	(	(	PUNCT
ftr-466	577	10	salomon	salomon	PROPN
ftr-466	577	11	,	,	PUNCT
ftr-466	577	12	inc	inc	PROPN
ftr-466	577	13	.	.	PROPN
ftr-466	577	14	,	,	PUNCT
ftr-466	577	15	issued	issue	VERB
ftr-466	577	16	a	a	DET
ftr-466	577	17	derivative	derivative	NOUN
ftr-466	577	18	that	that	PRON
ftr-466	577	19	tracked	track	VERB
ftr-466	577	20	the	the	DET
ftr-466	577	21	value	value	NOUN
ftr-466	577	22	of	of	ADP
ftr-466	577	23	the	the	DET
ftr-466	577	24	common	common	ADJ
ftr-466	577	25	stock	stock	NOUN
ftr-466	577	26	of	of	ADP
ftr-466	577	27	digital	digital	ADJ
ftr-466	577	28	equipment	equipment	NOUN
ftr-466	577	29	corporation	corporation	NOUN
ftr-466	577	30	,	,	PUNCT
ftr-466	577	31	inc	inc	PROPN
ftr-466	577	32	.	.	PROPN
ftr-466	577	33	,	,	PUNCT
ftr-466	577	34	a	a	DET
ftr-466	577	35	corporation	corporation	NOUN
ftr-466	577	36	that	that	PRON
ftr-466	577	37	was	be	AUX
ftr-466	577	38	unrelated	unrelated	ADJ
ftr-466	577	39	to	to	ADP
ftr-466	577	40	salomon	salomon	NOUN
ftr-466	577	41	)	)	PUNCT
ftr-466	577	42	.	.	PUNCT
ftr-466	578	1	67	67	NUM
ftr-466	578	2	.	.	PUNCT
ftr-466	579	1	an	an	DET
ftr-466	579	2	example	example	NOUN
ftr-466	579	3	of	of	ADP
ftr-466	579	4	a	a	DET
ftr-466	579	5	cdi	cdi	NOUN
ftr-466	579	6	with	with	ADP
ftr-466	579	7	guaranteed	guarantee	VERB
ftr-466	579	8	interest	interest	NOUN
ftr-466	579	9	and	and	CCONJ
ftr-466	579	10	contingent	contingent	ADJ
ftr-466	579	11	principal	principal	NOUN
ftr-466	579	12	is	be	AUX
ftr-466	579	13	the	the	DET
ftr-466	579	14	a	a	PROPN
ftr-466	579	15	/	/	SYM
ftr-466	579	16	s	s	NOUN
ftr-466	579	17	eksportfinas	eksportfinas	ADJ
ftr-466	579	18	14.5	14.5	NUM
ftr-466	579	19	%	%	NOUN
ftr-466	579	20	gold	gold	NOUN
ftr-466	579	21	-	-	PUNCT
ftr-466	579	22	indexed	index	VERB
ftr-466	579	23	notes	note	NOUN
ftr-466	579	24	.	.	PUNCT
ftr-466	580	1	freeman	freeman	PROPN
ftr-466	580	2	&	&	CCONJ
ftr-466	580	3	upton	upton	PROPN
ftr-466	580	4	,	,	PUNCT
ftr-466	580	5	supra	supra	PROPN
ftr-466	580	6	note	note	PROPN
ftr-466	580	7	66	66	NUM
ftr-466	580	8	,	,	PUNCT
ftr-466	580	9	at	at	ADP
ftr-466	580	10	958	958	NUM
ftr-466	580	11	.	.	PUNCT
ftr-466	581	1	those	those	DET
ftr-466	581	2	notes	note	NOUN
ftr-466	581	3	provided	provide	VERB
ftr-466	581	4	for	for	ADP
ftr-466	581	5	periodic	periodic	ADJ
ftr-466	581	6	interest	interest	NOUN
ftr-466	581	7	payments	payment	NOUN
ftr-466	581	8	and	and	CCONJ
ftr-466	581	9	a	a	DET
ftr-466	581	10	payment	payment	NOUN
ftr-466	581	11	at	at	ADP
ftr-466	581	12	maturity	maturity	NOUN
ftr-466	581	13	calculated	calculate	VERB
ftr-466	581	14	by	by	ADP
ftr-466	581	15	reference	reference	NOUN
ftr-466	581	16	to	to	ADP
ftr-466	581	17	the	the	DET
ftr-466	581	18	amount	amount	NOUN
ftr-466	581	19	of	of	ADP
ftr-466	581	20	change	change	NOUN
ftr-466	581	21	in	in	ADP
ftr-466	581	22	the	the	DET
ftr-466	581	23	price	price	NOUN
ftr-466	581	24	of	of	ADP
ftr-466	581	25	gold	gold	NOUN
ftr-466	581	26	between	between	ADP
ftr-466	581	27	the	the	DET
ftr-466	581	28	issue	issue	NOUN
ftr-466	581	29	date	date	NOUN
ftr-466	581	30	and	and	CCONJ
ftr-466	581	31	the	the	DET
ftr-466	581	32	maturity	maturity	NOUN
ftr-466	581	33	date	date	NOUN
ftr-466	581	34	.	.	PUNCT
ftr-466	582	1	i	i	PRON
ftr-466	582	2	d.	d.	PROPN
ftr-466	582	3	68	68	NUM
ftr-466	582	4	.	.	PUNCT
ftr-466	583	1	this	this	DET
ftr-466	583	2	article	article	NOUN
ftr-466	583	3	will	will	AUX
ftr-466	583	4	not	not	PART
ftr-466	583	5	focus	focus	VERB
ftr-466	583	6	on	on	ADP
ftr-466	583	7	instruments	instrument	NOUN
ftr-466	583	8	such	such	ADJ
ftr-466	583	9	as	as	ADP
ftr-466	583	10	contingent	contingent	ADJ
ftr-466	583	11	installment	installment	NOUN
ftr-466	583	12	obligations	obligation	NOUN
ftr-466	583	13	,	,	PUNCT
ftr-466	583	14	which	which	PRON
ftr-466	583	15	are	be	AUX
ftr-466	583	16	commonly	commonly	ADV
ftr-466	583	17	referred	refer	VERB
ftr-466	583	18	to	to	ADP
ftr-466	583	19	as	as	ADP
ftr-466	583	20	"	"	PUNCT
ftr-466	583	21	earn	earn	VERB
ftr-466	583	22	-	-	PUNCT
ftr-466	583	23	out	out	ADP
ftr-466	583	24	notes	note	NOUN
ftr-466	583	25	.	.	PUNCT
ftr-466	583	26	"	"	PUNCT
ftr-466	584	1	under	under	ADP
ftr-466	584	2	the	the	DET
ftr-466	584	3	cdi	cdi	PROPN
ftr-466	584	4	regulations	regulation	NOUN
ftr-466	584	5	,	,	PUNCT
ftr-466	584	6	earn	earn	NOUN
ftr-466	584	7	-	-	PUNCT
ftr-466	584	8	out	out	ADP
ftr-466	584	9	notes	note	NOUN
ftr-466	584	10	are	be	AUX
ftr-466	584	11	taxed	tax	VERB
ftr-466	584	12	under	under	ADP
ftr-466	584	13	the	the	DET
ftr-466	584	14	rules	rule	NOUN
ftr-466	584	15	applicable	applicable	ADJ
ftr-466	584	16	to	to	ADP
ftr-466	584	17	nonpublicly	nonpublicly	ADV
ftr-466	584	18	traded	trade	VERB
ftr-466	584	19	cdis	cdi	NOUN
ftr-466	584	20	that	that	PRON
ftr-466	584	21	were	be	AUX
ftr-466	584	22	issued	issue	VERB
ftr-466	584	23	for	for	ADP
ftr-466	584	24	nonpublicly	nonpublicly	ADV
ftr-466	584	25	traded	trade	VERB
ftr-466	584	26	property	property	NOUN
ftr-466	584	27	.	.	PUNCT
ftr-466	585	1	under	under	ADP
ftr-466	585	2	these	these	DET
ftr-466	585	3	rules	rule	NOUN
ftr-466	585	4	,	,	PUNCT
ftr-466	585	5	all	all	DET
ftr-466	585	6	contingent	contingent	ADJ
ftr-466	585	7	payments	payment	NOUN
ftr-466	585	8	are	be	AUX
ftr-466	585	9	taxed	tax	VERB
ftr-466	585	10	under	under	ADP
ftr-466	585	11	a	a	DET
ftr-466	585	12	"	"	PUNCT
ftr-466	585	13	wait	wait	VERB
ftr-466	585	14	and	and	CCONJ
ftr-466	585	15	see	see	VERB
ftr-466	585	16	"	"	PUNCT
ftr-466	585	17	approach	approach	NOUN
ftr-466	585	18	in	in	ADP
ftr-466	585	19	which	which	PRON
ftr-466	585	20	a	a	DET
ftr-466	585	21	payment	payment	NOUN
ftr-466	585	22	,	,	PUNCT
ftr-466	585	23	once	once	ADV
ftr-466	585	24	made	make	VERB
ftr-466	585	25	,	,	PUNCT
ftr-466	585	26	is	be	AUX
ftr-466	585	27	characterized	characterize	VERB
ftr-466	585	28	as	as	ADP
ftr-466	585	29	part	part	NOUN
ftr-466	585	30	principal	principal	NOUN
ftr-466	585	31	and	and	CCONJ
ftr-466	585	32	,	,	PUNCT
ftr-466	585	33	based	base	VERB
ftr-466	585	34	on	on	ADP
ftr-466	585	35	the	the	DET
ftr-466	585	36	applicable	applicable	ADJ
ftr-466	585	37	federal	federal	ADJ
ftr-466	585	38	rate	rate	NOUN
ftr-466	585	39	(	(	PUNCT
ftr-466	585	40	afr	afr	PROPN
ftr-466	585	41	)	)	PUNCT
ftr-466	585	42	,	,	PUNCT
ftr-466	585	43	part	part	NOUN
ftr-466	585	44	interest	interest	NOUN
ftr-466	585	45	.	.	PUNCT
ftr-466	586	1	regs	reg	NOUN
ftr-466	586	2	.	.	PUNCT
ftr-466	587	1	§	§	PROPN
ftr-466	587	2	1	1	NUM
ftr-466	587	3	.	.	PUNCT
ftr-466	587	4	1275	1275	NUM
ftr-466	587	5	-	-	SYM
ftr-466	587	6	4(c)(4	4(c)(4	NUM
ftr-466	587	7	)	)	PUNCT
ftr-466	587	8	.	.	PUNCT
ftr-466	588	1	the	the	DET
ftr-466	588	2	main	main	ADJ
ftr-466	588	3	problem	problem	NOUN
ftr-466	588	4	with	with	ADP
ftr-466	588	5	that	that	DET
ftr-466	588	6	rule	rule	NOUN
ftr-466	588	7	is	be	AUX
ftr-466	588	8	that	that	SCONJ
ftr-466	588	9	it	it	PRON
ftr-466	588	10	encourages	encourage	VERB
ftr-466	588	11	the	the	DET
ftr-466	588	12	seller	seller	NOUN
ftr-466	588	13	of	of	ADP
ftr-466	588	14	a	a	DET
ftr-466	588	15	business	business	NOUN
ftr-466	588	16	to	to	PART
ftr-466	588	17	use	use	VERB
ftr-466	588	18	an	an	DET
ftr-466	588	19	earn	earn	VERB
ftr-466	588	20	-	-	PUNCT
ftr-466	588	21	out	out	ADP
ftr-466	588	22	note	note	NOUN
ftr-466	588	23	.	.	PUNCT
ftr-466	589	1	rather	rather	ADV
ftr-466	589	2	than	than	ADP
ftr-466	589	3	a	a	DET
ftr-466	589	4	note	note	NOUN
ftr-466	589	5	with	with	ADP
ftr-466	589	6	a	a	DET
ftr-466	589	7	fixed	fix	VERB
ftr-466	589	8	face	face	NOUN
ftr-466	589	9	amount	amount	NOUN
ftr-466	589	10	,	,	PUNCT
ftr-466	589	11	to	to	PART
ftr-466	589	12	finance	finance	VERB
ftr-466	589	13	the	the	DET
ftr-466	589	14	sale	sale	NOUN
ftr-466	589	15	of	of	ADP
ftr-466	589	16	her	her	PRON
ftr-466	589	17	business	business	NOUN
ftr-466	589	18	.	.	PUNCT
ftr-466	590	1	that	that	PRON
ftr-466	590	2	is	be	AUX
ftr-466	590	3	because	because	SCONJ
ftr-466	590	4	the	the	DET
ftr-466	590	5	seller	seller	NOUN
ftr-466	590	6	/	/	SYM
ftr-466	590	7	lender	lender	NOUN
ftr-466	590	8	in	in	ADP
ftr-466	590	9	an	an	DET
ftr-466	590	10	earn	earn	NOUN
ftr-466	590	11	-	-	PUNCT
ftr-466	590	12	out	out	ADP
ftr-466	590	13	note	note	NOUN
ftr-466	590	14	will	will	AUX
ftr-466	590	15	recognize	recognize	VERB
ftr-466	590	16	less	less	ADJ
ftr-466	590	17	ordinary	ordinary	ADJ
ftr-466	590	18	income	income	NOUN
ftr-466	590	19	,	,	PUNCT
ftr-466	590	20	and	and	CCONJ
ftr-466	590	21	thus	thus	ADV
ftr-466	590	22	more	more	ADJ
ftr-466	590	23	capital	capital	NOUN
ftr-466	590	24	gain	gain	NOUN
ftr-466	590	25	,	,	PUNCT
ftr-466	590	26	than	than	ADP
ftr-466	590	27	a	a	DET
ftr-466	590	28	seller	seller	NOUN
ftr-466	590	29	/	/	SYM
ftr-466	590	30	lender	lender	NOUN
ftr-466	590	31	who	who	PRON
ftr-466	590	32	accepts	accept	VERB
ftr-466	590	33	as	as	ADP
ftr-466	590	34	payment	payment	NOUN
ftr-466	590	35	a	a	DET
ftr-466	590	36	noncontingent	noncontingent	NOUN
ftr-466	590	37	promissory	promissory	NOUN
ftr-466	590	38	note	note	NOUN
ftr-466	590	39	.	.	PUNCT
ftr-466	591	1	example	example	NOUN
ftr-466	591	2	.	.	PUNCT
ftr-466	592	1	in	in	ADP
ftr-466	592	2	transaction	transaction	NOUN
ftr-466	592	3	one	one	NUM
ftr-466	592	4	,	,	PUNCT
ftr-466	592	5	a	a	PRON
ftr-466	592	6	sells	sell	VERB
ftr-466	592	7	her	her	PRON
ftr-466	592	8	business	business	NOUN
ftr-466	592	9	to	to	PART
ftr-466	592	10	b.	b.	PROPN
ftr-466	592	11	a	a	DET
ftr-466	592	12	believes	believe	VERB
ftr-466	592	13	that	that	SCONJ
ftr-466	592	14	her	her	PRON
ftr-466	592	15	business	business	NOUN
ftr-466	592	16	is	be	AUX
ftr-466	592	17	worth	worth	ADJ
ftr-466	592	18	100x	100x	NUM
ftr-466	592	19	dollars	dollar	NOUN
ftr-466	592	20	,	,	PUNCT
ftr-466	592	21	but	but	CCONJ
ftr-466	592	22	b	b	NOUN
ftr-466	592	23	will	will	AUX
ftr-466	592	24	not	not	PART
ftr-466	592	25	pay	pay	VERB
ftr-466	592	26	that	that	DET
ftr-466	592	27	amount	amount	NOUN
ftr-466	592	28	up	up	ADP
ftr-466	592	29	front	front	NOUN
ftr-466	592	30	.	.	PUNCT
ftr-466	593	1	a	a	DET
ftr-466	593	2	's	's	PART
ftr-466	593	3	basis	basis	NOUN
ftr-466	593	4	in	in	ADP
ftr-466	593	5	her	her	PRON
ftr-466	593	6	business	business	NOUN
ftr-466	593	7	assets	asset	NOUN
ftr-466	593	8	is	be	AUX
ftr-466	593	9	zero	zero	NUM
ftr-466	593	10	.	.	PUNCT
ftr-466	594	1	b	b	NOUN
ftr-466	594	2	's	's	PART
ftr-466	594	3	borrowing	borrowing	NOUN
ftr-466	594	4	rate	rate	NOUN
ftr-466	594	5	is	be	AUX
ftr-466	594	6	10	10	NUM
ftr-466	594	7	%	%	NOUN
ftr-466	594	8	.	.	PUNCT
ftr-466	595	1	b	b	NOUN
ftr-466	595	2	agrees	agree	VERB
ftr-466	595	3	to	to	PART
ftr-466	595	4	pay	pay	VERB
ftr-466	595	5	a	a	DET
ftr-466	595	6	5	5	NUM
ftr-466	595	7	%	%	NOUN
ftr-466	595	8	of	of	ADP
ftr-466	595	9	each	each	DET
ftr-466	595	10	year	year	NOUN
ftr-466	595	11	's	's	PART
ftr-466	595	12	gross	gross	ADJ
ftr-466	595	13	receipts	receipt	NOUN
ftr-466	595	14	for	for	ADP
ftr-466	595	15	a	a	DET
ftr-466	595	16	period	period	NOUN
ftr-466	595	17	of	of	ADP
ftr-466	595	18	five	five	NUM
ftr-466	595	19	years	year	NOUN
ftr-466	595	20	.	.	PUNCT
ftr-466	596	1	over	over	ADP
ftr-466	596	2	five	five	NUM
ftr-466	596	3	years	year	NOUN
ftr-466	596	4	,	,	PUNCT
ftr-466	596	5	b	b	PROPN
ftr-466	596	6	pays	pay	VERB
ftr-466	596	7	a	a	DET
ftr-466	596	8	a	a	DET
ftr-466	596	9	total	total	NOUN
ftr-466	596	10	of	of	ADP
ftr-466	596	11	150x	150x	NUM
ftr-466	596	12	dollars	dollar	NOUN
ftr-466	596	13	in	in	ADP
ftr-466	596	14	five	five	NUM
ftr-466	596	15	yearly	yearly	ADJ
ftr-466	596	16	payments	payment	NOUN
ftr-466	596	17	.	.	PUNCT
ftr-466	597	1	assume	assume	VERB
ftr-466	597	2	that	that	SCONJ
ftr-466	597	3	the	the	DET
ftr-466	597	4	afr	afr	NOUN
ftr-466	597	5	is	be	AUX
ftr-466	597	6	6	6	NUM
ftr-466	597	7	%	%	NOUN
ftr-466	597	8	.	.	PUNCT
ftr-466	598	1	in	in	ADP
ftr-466	598	2	transaction	transaction	NOUN
ftr-466	598	3	two	two	NUM
ftr-466	598	4	,	,	PUNCT
ftr-466	598	5	d	d	PRON
ftr-466	598	6	sells	sell	VERB
ftr-466	598	7	her	her	PRON
ftr-466	598	8	business	business	NOUN
ftr-466	598	9	to	to	ADP
ftr-466	598	10	e.	e.	PROPN
ftr-466	598	11	d	d	PROPN
ftr-466	598	12	's	's	PART
ftr-466	598	13	basis	basis	NOUN
ftr-466	598	14	in	in	ADP
ftr-466	598	15	her	her	PRON
ftr-466	598	16	business	business	NOUN
ftr-466	598	17	assets	asset	NOUN
ftr-466	598	18	is	be	AUX
ftr-466	598	19	zero	zero	NUM
ftr-466	598	20	.	.	PUNCT
ftr-466	599	1	e	e	NOUN
ftr-466	599	2	gives	give	VERB
ftr-466	599	3	d	d	PROPN
ftr-466	599	4	a	a	DET
ftr-466	599	5	five	five	NUM
ftr-466	599	6	-	-	PUNCT
ftr-466	599	7	year	year	NOUN
ftr-466	599	8	promissory	promissory	NOUN
ftr-466	599	9	note	note	NOUN
ftr-466	599	10	providing	provide	VERB
ftr-466	599	11	for	for	ADP
ftr-466	599	12	five	five	NUM
ftr-466	599	13	annual	annual	ADJ
ftr-466	599	14	payments	payment	NOUN
ftr-466	599	15	equaling	equal	VERB
ftr-466	599	16	100x	100x	NUM
ftr-466	599	17	dollars	dollar	NOUN
ftr-466	599	18	,	,	PUNCT
ftr-466	599	19	plus	plus	CCONJ
ftr-466	599	20	10	10	NUM
ftr-466	599	21	%	%	NOUN
ftr-466	599	22	interest	interest	NOUN
ftr-466	599	23	.	.	PUNCT
ftr-466	600	1	over	over	ADP
ftr-466	600	2	five	five	NUM
ftr-466	600	3	years	year	NOUN
ftr-466	600	4	,	,	PUNCT
ftr-466	600	5	e	e	PRON
ftr-466	600	6	pays	pay	VERB
ftr-466	600	7	d	d	X
ftr-466	600	8	a	a	DET
ftr-466	600	9	total	total	NOUN
ftr-466	600	10	of	of	ADP
ftr-466	600	11	150x	150x	NUM
ftr-466	600	12	dollars	dollar	NOUN
ftr-466	600	13	.	.	PUNCT
ftr-466	601	1	the	the	DET
ftr-466	601	2	sellers	seller	NOUN
ftr-466	601	3	in	in	ADP
ftr-466	601	4	transactions	transaction	NOUN
ftr-466	601	5	one	one	NUM
ftr-466	601	6	and	and	CCONJ
ftr-466	601	7	two	two	NUM
ftr-466	601	8	both	both	PRON
ftr-466	601	9	sell	sell	VERB
ftr-466	601	10	business	business	NOUN
ftr-466	601	11	assets	asset	NOUN
ftr-466	601	12	worth	worth	ADJ
ftr-466	601	13	100x	100x	NUM
ftr-466	601	14	dollars	dollar	NOUN
ftr-466	601	15	and	and	CCONJ
ftr-466	601	16	receive	receive	VERB
ftr-466	601	17	therefor	therefor	ADP
ftr-466	601	18	a	a	DET
ftr-466	601	19	total	total	NOUN
ftr-466	601	20	of	of	ADP
ftr-466	601	21	150x	150x	PROPN
ftr-466	601	22	dollars	dollar	NOUN
ftr-466	601	23	over	over	ADP
ftr-466	601	24	five	five	NUM
ftr-466	601	25	years	year	NOUN
ftr-466	601	26	.	.	PUNCT
ftr-466	602	1	these	these	DET
ftr-466	602	2	two	two	NUM
ftr-466	602	3	transactions	transaction	NOUN
ftr-466	602	4	will	will	AUX
ftr-466	602	5	be	be	AUX
ftr-466	602	6	taxed	tax	VERB
ftr-466	602	7	differently	differently	ADV
ftr-466	602	8	,	,	PUNCT
ftr-466	602	9	because	because	SCONJ
ftr-466	602	10	a	a	PRON
ftr-466	602	11	is	be	AUX
ftr-466	602	12	allowed	allow	VERB
ftr-466	602	13	to	to	PART
ftr-466	602	14	compute	compute	VERB
ftr-466	602	15	her	her	PRON
ftr-466	602	16	interest	interest	NOUN
ftr-466	602	17	income	income	NOUN
ftr-466	602	18	using	use	VERB
ftr-466	602	19	the	the	DET
ftr-466	602	20	lower	low	ADJ
ftr-466	602	21	afr	afr	PROPN
ftr-466	602	22	interest	interest	NOUN
ftr-466	602	23	rate	rate	NOUN
ftr-466	602	24	.	.	PUNCT
ftr-466	603	1	that	that	PRON
ftr-466	603	2	means	mean	VERB
ftr-466	603	3	that	that	SCONJ
ftr-466	603	4	she	she	PRON
ftr-466	603	5	will	will	AUX
ftr-466	603	6	recognize	recognize	VERB
ftr-466	603	7	less	less	ADJ
ftr-466	603	8	ordinary	ordinary	ADJ
ftr-466	603	9	income	income	NOUN
ftr-466	603	10	and	and	CCONJ
ftr-466	603	11	more	more	ADJ
ftr-466	603	12	capital	capital	NOUN
ftr-466	603	13	gain	gain	NOUN
ftr-466	603	14	than	than	ADP
ftr-466	603	15	d.	d.	PROPN
ftr-466	603	16	19971	19971	NUM
ftr-466	603	17	florida	florida	PROPN
ftr-466	603	18	tax	tax	NOUN
ftr-466	603	19	review	review	NOUN
ftr-466	603	20	for	for	ADP
ftr-466	603	21	purposes	purpose	NOUN
ftr-466	603	22	of	of	ADP
ftr-466	603	23	simplicity	simplicity	NOUN
ftr-466	603	24	,	,	PUNCT
ftr-466	603	25	this	this	DET
ftr-466	603	26	article	article	NOUN
ftr-466	603	27	will	will	AUX
ftr-466	603	28	define	define	VERB
ftr-466	603	29	and	and	CCONJ
ftr-466	603	30	discuss	discuss	VERB
ftr-466	603	31	one	one	NUM
ftr-466	603	32	type	type	NOUN
ftr-466	603	33	of	of	ADP
ftr-466	603	34	cdi	cdi	PROPN
ftr-466	603	35	that	that	PRON
ftr-466	603	36	is	be	AUX
ftr-466	603	37	contingent	contingent	ADJ
ftr-466	603	38	as	as	ADP
ftr-466	603	39	to	to	ADP
ftr-466	603	40	both	both	CCONJ
ftr-466	603	41	principal	principal	NOUN
ftr-466	603	42	and	and	CCONJ
ftr-466	603	43	interest	interest	NOUN
ftr-466	603	44	.	.	PUNCT
ftr-466	604	1	that	that	SCONJ
ftr-466	604	2	cdi	cdi	PROPN
ftr-466	604	3	will	will	AUX
ftr-466	604	4	be	be	AUX
ftr-466	604	5	referred	refer	VERB
ftr-466	604	6	to	to	ADP
ftr-466	604	7	as	as	ADP
ftr-466	604	8	a	a	DET
ftr-466	604	9	"	"	PUNCT
ftr-466	604	10	gold	gold	NOUN
ftr-466	604	11	note	note	NOUN
ftr-466	604	12	.	.	PUNCT
ftr-466	604	13	"	"	PUNCT
ftr-466	605	1	this	this	DET
ftr-466	605	2	article	article	NOUN
ftr-466	605	3	will	will	AUX
ftr-466	605	4	use	use	VERB
ftr-466	605	5	the	the	DET
ftr-466	605	6	gold	gold	NOUN
ftr-466	605	7	note	note	NOUN
ftr-466	605	8	as	as	ADP
ftr-466	605	9	a	a	DET
ftr-466	605	10	paradigm	paradigm	NOUN
ftr-466	605	11	of	of	ADP
ftr-466	605	12	the	the	DET
ftr-466	605	13	many	many	ADJ
ftr-466	605	14	cdis	cdis	NOUN
ftr-466	605	15	that	that	PRON
ftr-466	605	16	are	be	AUX
ftr-466	605	17	contingent	contingent	ADJ
ftr-466	605	18	as	as	ADP
ftr-466	605	19	to	to	ADP
ftr-466	605	20	both	both	CCONJ
ftr-466	605	21	principal	principal	NOUN
ftr-466	605	22	and	and	CCONJ
ftr-466	605	23	interest	interest	NOUN
ftr-466	605	24	.	.	PUNCT
ftr-466	606	1	note	note	NOUN
ftr-466	606	2	:	:	PUNCT
ftr-466	606	3	for	for	ADP
ftr-466	606	4	purposes	purpose	NOUN
ftr-466	606	5	of	of	ADP
ftr-466	606	6	this	this	DET
ftr-466	606	7	article	article	NOUN
ftr-466	606	8	,	,	PUNCT
ftr-466	606	9	a	a	DET
ftr-466	606	10	gold	gold	NOUN
ftr-466	606	11	note	note	NOUN
ftr-466	606	12	is	be	AUX
ftr-466	606	13	defined	define	VERB
ftr-466	606	14	as	as	ADP
ftr-466	606	15	a	a	DET
ftr-466	606	16	note	note	NOUN
ftr-466	606	17	that	that	SCONJ
ftr-466	606	18	(	(	PUNCT
ftr-466	606	19	1	1	X
ftr-466	606	20	)	)	PUNCT
ftr-466	606	21	has	have	AUX
ftr-466	606	22	a	a	DET
ftr-466	606	23	$	$	SYM
ftr-466	606	24	1,000	1,000	NUM
ftr-466	606	25	issue	issue	NOUN
ftr-466	606	26	price	price	NOUN
ftr-466	606	27	,	,	PUNCT
ftr-466	606	28	and	and	CCONJ
ftr-466	606	29	(	(	PUNCT
ftr-466	606	30	2	2	X
ftr-466	606	31	)	)	PUNCT
ftr-466	606	32	provides	provide	VERB
ftr-466	606	33	for	for	ADP
ftr-466	606	34	one	one	NUM
ftr-466	606	35	payment	payment	NOUN
ftr-466	606	36	in	in	ADP
ftr-466	606	37	10	10	NUM
ftr-466	606	38	years	year	NOUN
ftr-466	606	39	(	(	PUNCT
ftr-466	606	40	the	the	DET
ftr-466	606	41	date	date	NOUN
ftr-466	606	42	of	of	ADP
ftr-466	606	43	maturity	maturity	NOUN
ftr-466	606	44	)	)	PUNCT
ftr-466	606	45	that	that	PRON
ftr-466	606	46	is	be	AUX
ftr-466	606	47	equal	equal	ADJ
ftr-466	606	48	to	to	ADP
ftr-466	606	49	the	the	DET
ftr-466	606	50	prevailing	prevail	VERB
ftr-466	606	51	spot	spot	NOUN
ftr-466	606	52	price	price	NOUN
ftr-466	606	53	of	of	ADP
ftr-466	606	54	4	4	NUM
ftr-466	606	55	ounces	ounce	NOUN
ftr-466	606	56	of	of	ADP
ftr-466	606	57	gold	gold	NOUN
ftr-466	606	58	.	.	PUNCT
ftr-466	607	1	thus	thus	ADV
ftr-466	607	2	,	,	PUNCT
ftr-466	607	3	the	the	DET
ftr-466	607	4	lender	lender	NOUN
ftr-466	607	5	in	in	ADP
ftr-466	607	6	a	a	DET
ftr-466	607	7	gold	gold	NOUN
ftr-466	607	8	note	note	NOUN
ftr-466	607	9	may	may	AUX
ftr-466	607	10	never	never	ADV
ftr-466	607	11	receive	receive	VERB
ftr-466	607	12	funds	fund	NOUN
ftr-466	607	13	from	from	ADP
ftr-466	607	14	the	the	DET
ftr-466	607	15	borrower	borrower	NOUN
ftr-466	607	16	.	.	PUNCT
ftr-466	608	1	on	on	ADP
ftr-466	608	2	the	the	DET
ftr-466	608	3	other	other	ADJ
ftr-466	608	4	hand	hand	NOUN
ftr-466	608	5	,	,	PUNCT
ftr-466	608	6	that	that	DET
ftr-466	608	7	lender	lender	NOUN
ftr-466	608	8	may	may	AUX
ftr-466	608	9	receive	receive	VERB
ftr-466	608	10	an	an	DET
ftr-466	608	11	amount	amount	NOUN
ftr-466	608	12	of	of	ADP
ftr-466	608	13	money	money	NOUN
ftr-466	608	14	that	that	PRON
ftr-466	608	15	far	far	ADV
ftr-466	608	16	exceeds	exceed	VERB
ftr-466	608	17	the	the	DET
ftr-466	608	18	issue	issue	NOUN
ftr-466	608	19	price	price	NOUN
ftr-466	608	20	.	.	PUNCT
ftr-466	609	1	in	in	ADP
ftr-466	609	2	reality	reality	NOUN
ftr-466	609	3	,	,	PUNCT
ftr-466	609	4	a	a	DET
ftr-466	609	5	lender	lender	NOUN
ftr-466	609	6	and	and	CCONJ
ftr-466	609	7	a	a	DET
ftr-466	609	8	borrower	borrower	NOUN
ftr-466	609	9	can	can	AUX
ftr-466	609	10	construct	construct	VERB
ftr-466	609	11	an	an	DET
ftr-466	609	12	instrument	instrument	NOUN
ftr-466	609	13	such	such	ADJ
ftr-466	609	14	as	as	ADP
ftr-466	609	15	the	the	DET
ftr-466	609	16	gold	gold	NOUN
ftr-466	609	17	note	note	NOUN
ftr-466	609	18	using	use	VERB
ftr-466	609	19	any	any	DET
ftr-466	609	20	asset	asset	NOUN
ftr-466	609	21	or	or	CCONJ
ftr-466	609	22	index	index	NOUN
ftr-466	609	23	as	as	ADP
ftr-466	609	24	the	the	DET
ftr-466	609	25	underlying	underlying	ADJ
ftr-466	609	26	property	property	NOUN
ftr-466	609	27	.	.	PUNCT
ftr-466	610	1	as	as	ADP
ftr-466	610	2	defined	define	VERB
ftr-466	610	3	herein	herein	NOUN
ftr-466	610	4	,	,	PUNCT
ftr-466	610	5	a	a	DET
ftr-466	610	6	gold	gold	NOUN
ftr-466	610	7	note	note	NOUN
ftr-466	610	8	is	be	AUX
ftr-466	610	9	economically	economically	ADV
ftr-466	610	10	equivalent	equivalent	ADJ
ftr-466	610	11	to	to	ADP
ftr-466	610	12	a	a	DET
ftr-466	610	13	cash	cash	NOUN
ftr-466	610	14	-	-	PUNCT
ftr-466	610	15	settled	settle	VERB
ftr-466	610	16	,	,	PUNCT
ftr-466	610	17	prepaid	prepay	VERB
ftr-466	610	18	forward	forward	ADJ
ftr-466	610	19	contract	contract	NOUN
ftr-466	610	20	on	on	ADP
ftr-466	610	21	gold	gold	NOUN
ftr-466	610	22	.	.	PUNCT
ftr-466	611	1	issuers	issuer	NOUN
ftr-466	611	2	typicauy69	typicauy69	PROPN
ftr-466	611	3	develop	develop	VERB
ftr-466	611	4	cdis	cdi	NOUN
ftr-466	611	5	such	such	ADJ
ftr-466	611	6	as	as	ADP
ftr-466	611	7	the	the	DET
ftr-466	611	8	gold	gold	NOUN
ftr-466	611	9	note	note	NOUN
ftr-466	611	10	for	for	ADP
ftr-466	611	11	two	two	NUM
ftr-466	611	12	that	that	DET
ftr-466	611	13	problem	problem	NOUN
ftr-466	611	14	can	can	AUX
ftr-466	611	15	be	be	AUX
ftr-466	611	16	remedied	remedie	VERB
ftr-466	611	17	by	by	ADP
ftr-466	611	18	using	use	VERB
ftr-466	611	19	the	the	DET
ftr-466	611	20	borrower	borrower	NOUN
ftr-466	611	21	's	's	PART
ftr-466	611	22	interest	interest	NOUN
ftr-466	611	23	rate	rate	NOUN
ftr-466	611	24	to	to	PART
ftr-466	611	25	determine	determine	VERB
ftr-466	611	26	the	the	DET
ftr-466	611	27	amount	amount	NOUN
ftr-466	611	28	of	of	ADP
ftr-466	611	29	each	each	DET
ftr-466	611	30	earn	earn	NOUN
ftr-466	611	31	-	-	PUNCT
ftr-466	611	32	out	out	ADP
ftr-466	611	33	note	note	NOUN
ftr-466	611	34	payment	payment	NOUN
ftr-466	611	35	that	that	PRON
ftr-466	611	36	is	be	AUX
ftr-466	611	37	allocable	allocable	ADJ
ftr-466	611	38	to	to	ADP
ftr-466	611	39	principal	principal	NOUN
ftr-466	611	40	.	.	PUNCT
ftr-466	612	1	david	david	PROPN
ftr-466	612	2	hariton	hariton	PROPN
ftr-466	612	3	has	have	AUX
ftr-466	612	4	suggested	suggest	VERB
ftr-466	612	5	a	a	DET
ftr-466	612	6	set	set	NOUN
ftr-466	612	7	of	of	ADP
ftr-466	612	8	rules	rule	NOUN
ftr-466	612	9	for	for	ADP
ftr-466	612	10	determining	determine	VERB
ftr-466	612	11	the	the	DET
ftr-466	612	12	yield	yield	NOUN
ftr-466	612	13	on	on	ADP
ftr-466	612	14	instruments	instrument	NOUN
ftr-466	612	15	such	such	ADJ
ftr-466	612	16	as	as	ADP
ftr-466	612	17	the	the	DET
ftr-466	612	18	gold	gold	NOUN
ftr-466	612	19	note	note	NOUN
ftr-466	612	20	,	,	PUNCT
ftr-466	612	21	and	and	CCONJ
ftr-466	612	22	that	that	DET
ftr-466	612	23	approach	approach	NOUN
ftr-466	612	24	could	could	AUX
ftr-466	612	25	be	be	AUX
ftr-466	612	26	extended	extend	VERB
ftr-466	612	27	to	to	ADP
ftr-466	612	28	the	the	DET
ftr-466	612	29	earn	earn	VERB
ftr-466	612	30	-	-	PUNCT
ftr-466	612	31	out	out	ADP
ftr-466	612	32	note	note	NOUN
ftr-466	612	33	:	:	PUNCT
ftr-466	612	34	first	first	ADV
ftr-466	612	35	,	,	PUNCT
ftr-466	612	36	interest	interest	NOUN
ftr-466	612	37	would	would	AUX
ftr-466	612	38	accrue	accrue	VERB
ftr-466	612	39	currently	currently	ADV
ftr-466	612	40	on	on	ADP
ftr-466	612	41	the	the	DET
ftr-466	612	42	outstanding	outstanding	ADJ
ftr-466	612	43	revised	revise	VERB
ftr-466	612	44	issue	issue	NOUN
ftr-466	612	45	price	price	NOUN
ftr-466	612	46	of	of	ADP
ftr-466	612	47	a	a	DET
ftr-466	612	48	contingent	contingent	ADJ
ftr-466	612	49	debt	debt	NOUN
ftr-466	612	50	instrument	instrument	NOUN
ftr-466	612	51	,	,	PUNCT
ftr-466	612	52	at	at	ADP
ftr-466	612	53	a	a	DET
ftr-466	612	54	"	"	PUNCT
ftr-466	612	55	reasonable	reasonable	ADJ
ftr-466	612	56	rate	rate	NOUN
ftr-466	612	57	.	.	PUNCT
ftr-466	612	58	"	"	PUNCT
ftr-466	613	1	if	if	SCONJ
ftr-466	613	2	the	the	DET
ftr-466	613	3	debt	debt	NOUN
ftr-466	613	4	is	be	AUX
ftr-466	613	5	issued	issue	VERB
ftr-466	613	6	by	by	ADP
ftr-466	613	7	a	a	DET
ftr-466	613	8	corporation	corporation	NOUN
ftr-466	613	9	that	that	PRON
ftr-466	613	10	has	have	AUX
ftr-466	613	11	outstanding	outstanding	ADJ
ftr-466	613	12	publicly	publicly	ADV
ftr-466	613	13	traded	trade	VERB
ftr-466	613	14	noncontingent	noncontingent	NOUN
ftr-466	613	15	debt	debt	NOUN
ftr-466	613	16	with	with	ADP
ftr-466	613	17	a	a	DET
ftr-466	613	18	remaining	remain	VERB
ftr-466	613	19	life	life	NOUN
ftr-466	613	20	no	no	ADV
ftr-466	613	21	less	less	ADJ
ftr-466	613	22	than	than	ADP
ftr-466	613	23	33	33	NUM
ftr-466	613	24	percent	percent	NOUN
ftr-466	613	25	shorter	short	ADJ
ftr-466	613	26	,	,	PUNCT
ftr-466	613	27	and	and	CCONJ
ftr-466	613	28	no	no	DET
ftr-466	613	29	more	more	ADJ
ftr-466	613	30	than	than	ADP
ftr-466	613	31	50	50	NUM
ftr-466	613	32	percent	percent	NOUN
ftr-466	613	33	longer	long	ADV
ftr-466	613	34	,	,	PUNCT
ftr-466	613	35	than	than	ADP
ftr-466	613	36	the	the	DET
ftr-466	613	37	term	term	NOUN
ftr-466	613	38	of	of	ADP
ftr-466	613	39	the	the	DET
ftr-466	613	40	contingent	contingent	NOUN
ftr-466	613	41	debt	debt	NOUN
ftr-466	613	42	,	,	PUNCT
ftr-466	613	43	then	then	ADV
ftr-466	613	44	the	the	DET
ftr-466	613	45	reasonable	reasonable	ADJ
ftr-466	613	46	rate	rate	NOUN
ftr-466	613	47	would	would	AUX
ftr-466	613	48	equal	equal	VERB
ftr-466	613	49	the	the	DET
ftr-466	613	50	yield	yield	NOUN
ftr-466	613	51	to	to	ADP
ftr-466	613	52	maturity	maturity	NOUN
ftr-466	613	53	of	of	ADP
ftr-466	613	54	the	the	DET
ftr-466	613	55	noncontingent	noncontingent	NOUN
ftr-466	613	56	debt	debt	NOUN
ftr-466	613	57	on	on	ADP
ftr-466	613	58	the	the	DET
ftr-466	613	59	date	date	NOUN
ftr-466	613	60	the	the	DET
ftr-466	613	61	noncontingent	noncontingent	NOUN
ftr-466	613	62	debt	debt	NOUN
ftr-466	613	63	was	be	AUX
ftr-466	613	64	issued	issue	VERB
ftr-466	613	65	.	.	PUNCT
ftr-466	614	1	otherwise	otherwise	ADV
ftr-466	614	2	,	,	PUNCT
ftr-466	614	3	the	the	DET
ftr-466	614	4	reasonable	reasonable	ADJ
ftr-466	614	5	rate	rate	NOUN
ftr-466	614	6	would	would	AUX
ftr-466	614	7	be	be	AUX
ftr-466	614	8	determined	determine	VERB
ftr-466	614	9	by	by	ADP
ftr-466	614	10	a	a	DET
ftr-466	614	11	table	table	NOUN
ftr-466	614	12	that	that	SCONJ
ftr-466	614	13	,	,	PUNCT
ftr-466	614	14	for	for	ADP
ftr-466	614	15	any	any	DET
ftr-466	614	16	given	give	VERB
ftr-466	614	17	term	term	NOUN
ftr-466	614	18	and	and	CCONJ
ftr-466	614	19	established	establish	VERB
ftr-466	614	20	issuer	issuer	ADJ
ftr-466	614	21	credit	credit	NOUN
ftr-466	614	22	rating	rating	NOUN
ftr-466	614	23	...	...	PUNCT
ftr-466	614	24	would	would	AUX
ftr-466	614	25	set	set	VERB
ftr-466	614	26	out	out	ADP
ftr-466	614	27	a	a	DET
ftr-466	614	28	percentage	percentage	NOUN
ftr-466	614	29	of	of	ADP
ftr-466	614	30	the	the	DET
ftr-466	614	31	applicable	applicable	ADJ
ftr-466	614	32	federal	federal	ADJ
ftr-466	614	33	rate	rate	NOUN
ftr-466	614	34	of	of	ADP
ftr-466	614	35	interest	interest	NOUN
ftr-466	614	36	(	(	PUNCT
ftr-466	614	37	e.g.	e.g.	ADV
ftr-466	614	38	,	,	PUNCT
ftr-466	614	39	125	125	NUM
ftr-466	614	40	percent	percent	NOUN
ftr-466	614	41	of	of	ADP
ftr-466	614	42	the	the	DET
ftr-466	614	43	applicable	applicable	ADJ
ftr-466	614	44	federal	federal	ADJ
ftr-466	614	45	rate	rate	NOUN
ftr-466	614	46	of	of	ADP
ftr-466	614	47	interest	interest	NOUN
ftr-466	614	48	)	)	PUNCT
ftr-466	614	49	.	.	PUNCT
ftr-466	615	1	david	david	PROPN
ftr-466	615	2	p.	p.	PROPN
ftr-466	615	3	hariton	hariton	PROPN
ftr-466	615	4	,	,	PUNCT
ftr-466	615	5	contingent	contingent	ADJ
ftr-466	615	6	debt	debt	NOUN
ftr-466	615	7	:	:	PUNCT
ftr-466	615	8	putting	put	VERB
ftr-466	615	9	the	the	DET
ftr-466	615	10	pieces	piece	NOUN
ftr-466	615	11	together	together	ADV
ftr-466	615	12	,	,	PUNCT
ftr-466	615	13	58	58	NUM
ftr-466	615	14	tax	tax	NOUN
ftr-466	615	15	notes	note	NOUN
ftr-466	615	16	1231	1231	NUM
ftr-466	615	17	,	,	PUNCT
ftr-466	615	18	1242	1242	NUM
ftr-466	615	19	(	(	PUNCT
ftr-466	615	20	mar	mar	PROPN
ftr-466	615	21	.	.	PROPN
ftr-466	615	22	1	1	NUM
ftr-466	615	23	,	,	PUNCT
ftr-466	615	24	1993	1993	NUM
ftr-466	615	25	)	)	PUNCT
ftr-466	616	1	[	[	X
ftr-466	616	2	hereinafter	hereinafter	NOUN
ftr-466	616	3	hariton	hariton	NOUN
ftr-466	616	4	,	,	PUNCT
ftr-466	616	5	contingent	contingent	ADJ
ftr-466	616	6	debt	debt	NOUN
ftr-466	616	7	]	]	PUNCT
ftr-466	616	8	.	.	PUNCT
ftr-466	617	1	there	there	PRON
ftr-466	617	2	are	be	VERB
ftr-466	617	3	,	,	PUNCT
ftr-466	617	4	however	however	ADV
ftr-466	617	5	,	,	PUNCT
ftr-466	617	6	some	some	DET
ftr-466	617	7	very	very	ADV
ftr-466	617	8	good	good	ADJ
ftr-466	617	9	reasons	reason	NOUN
ftr-466	617	10	to	to	PART
ftr-466	617	11	use	use	VERB
ftr-466	617	12	the	the	DET
ftr-466	617	13	afr	afr	NOUN
ftr-466	617	14	in	in	ADP
ftr-466	617	15	determining	determine	VERB
ftr-466	617	16	the	the	DET
ftr-466	617	17	amount	amount	NOUN
ftr-466	617	18	of	of	ADP
ftr-466	617	19	accrued	accrue	VERB
ftr-466	617	20	interest	interest	NOUN
ftr-466	617	21	on	on	ADP
ftr-466	617	22	a	a	DET
ftr-466	617	23	financial	financial	ADJ
ftr-466	617	24	instrument	instrument	NOUN
ftr-466	617	25	:	:	PUNCT
ftr-466	617	26	"	"	PUNCT
ftr-466	617	27	as	as	ADP
ftr-466	617	28	a	a	DET
ftr-466	617	29	practical	practical	ADJ
ftr-466	617	30	matter	matter	NOUN
ftr-466	617	31	,	,	PUNCT
ftr-466	617	32	the	the	PRON
ftr-466	617	33	[	[	X
ftr-466	617	34	afr	afr	NOUN
ftr-466	617	35	]	]	PUNCT
ftr-466	617	36	has	have	VERB
ftr-466	617	37	all	all	DET
ftr-466	617	38	the	the	DET
ftr-466	617	39	advantages	advantage	NOUN
ftr-466	617	40	.	.	PUNCT
ftr-466	618	1	it	it	PRON
ftr-466	618	2	is	be	AUX
ftr-466	618	3	simple	simple	ADJ
ftr-466	618	4	,	,	PUNCT
ftr-466	618	5	unambiguous	unambiguous	ADJ
ftr-466	618	6	,	,	PUNCT
ftr-466	618	7	and	and	CCONJ
ftr-466	618	8	easy	easy	ADJ
ftr-466	618	9	to	to	PART
ftr-466	618	10	administer	administer	VERB
ftr-466	618	11	.	.	PUNCT
ftr-466	618	12	"	"	PUNCT
ftr-466	619	1	david	david	PROPN
ftr-466	619	2	p.	p.	PROPN
ftr-466	619	3	hariton	hariton	PROPN
ftr-466	619	4	,	,	PUNCT
ftr-466	619	5	new	new	ADJ
ftr-466	619	6	rules	rule	NOUN
ftr-466	619	7	bifurcating	bifurcate	VERB
ftr-466	619	8	contingent	contingent	ADJ
ftr-466	619	9	debt	debt	NOUN
ftr-466	619	10	-	-	PUNCT
ftr-466	619	11	a	a	DET
ftr-466	619	12	mistake	mistake	NOUN
ftr-466	619	13	?	?	PUNCT
ftr-466	619	14	,	,	PUNCT
ftr-466	619	15	51	51	NUM
ftr-466	619	16	tax	tax	NOUN
ftr-466	619	17	notes	note	NOUN
ftr-466	619	18	235	235	NUM
ftr-466	619	19	,	,	PUNCT
ftr-466	619	20	239	239	NUM
ftr-466	619	21	(	(	PUNCT
ftr-466	619	22	apr	apr	NOUN
ftr-466	619	23	.	.	PROPN
ftr-466	619	24	15	15	NUM
ftr-466	619	25	,	,	PUNCT
ftr-466	619	26	1991	1991	NUM
ftr-466	619	27	)	)	PUNCT
ftr-466	620	1	[	[	X
ftr-466	620	2	hereinafter	hereinafter	NOUN
ftr-466	620	3	hariton	hariton	NOUN
ftr-466	620	4	,	,	PUNCT
ftr-466	620	5	new	new	ADJ
ftr-466	620	6	rules	rule	NOUN
ftr-466	620	7	]	]	PUNCT
ftr-466	620	8	.	.	PUNCT
ftr-466	621	1	the	the	DET
ftr-466	621	2	author	author	NOUN
ftr-466	621	3	,	,	PUNCT
ftr-466	621	4	however	however	ADV
ftr-466	621	5	,	,	PUNCT
ftr-466	621	6	believes	believe	VERB
ftr-466	621	7	that	that	SCONJ
ftr-466	621	8	,	,	PUNCT
ftr-466	621	9	in	in	ADP
ftr-466	621	10	the	the	DET
ftr-466	621	11	context	context	NOUN
ftr-466	621	12	of	of	ADP
ftr-466	621	13	earn	earn	NOUN
ftr-466	621	14	-	-	PUNCT
ftr-466	621	15	out	out	ADP
ftr-466	621	16	notes	note	NOUN
ftr-466	621	17	,	,	PUNCT
ftr-466	621	18	the	the	DET
ftr-466	621	19	use	use	NOUN
ftr-466	621	20	of	of	ADP
ftr-466	621	21	the	the	DET
ftr-466	621	22	afr	afr	NOUN
ftr-466	621	23	leads	lead	VERB
ftr-466	621	24	to	to	ADP
ftr-466	621	25	abuses	abuse	NOUN
ftr-466	621	26	that	that	PRON
ftr-466	621	27	can	can	AUX
ftr-466	621	28	be	be	AUX
ftr-466	621	29	cured	cure	VERB
ftr-466	621	30	only	only	ADV
ftr-466	621	31	through	through	ADP
ftr-466	621	32	the	the	DET
ftr-466	621	33	use	use	NOUN
ftr-466	621	34	of	of	ADP
ftr-466	621	35	the	the	DET
ftr-466	621	36	borrower	borrower	NOUN
ftr-466	621	37	's	's	PART
ftr-466	621	38	borrowing	borrowing	NOUN
ftr-466	621	39	rate	rate	NOUN
ftr-466	621	40	.	.	PUNCT
ftr-466	622	1	other	other	ADJ
ftr-466	622	2	commentators	commentator	NOUN
ftr-466	622	3	have	have	AUX
ftr-466	622	4	also	also	ADV
ftr-466	622	5	complained	complain	VERB
ftr-466	622	6	about	about	ADP
ftr-466	622	7	the	the	DET
ftr-466	622	8	shortcomings	shortcoming	NOUN
ftr-466	622	9	of	of	ADP
ftr-466	622	10	the	the	DET
ftr-466	622	11	afr	afr	NOUN
ftr-466	622	12	.	.	PUNCT
ftr-466	623	1	see	see	VERB
ftr-466	623	2	lawrence	lawrence	PROPN
ftr-466	623	3	lokken	lokken	PROPN
ftr-466	623	4	,	,	PUNCT
ftr-466	623	5	new	new	ADJ
ftr-466	623	6	rules	rule	NOUN
ftr-466	623	7	bifurcating	bifurcate	VERB
ftr-466	623	8	contingent	contingent	ADJ
ftr-466	623	9	debt	debt	NOUN
ftr-466	623	10	-	-	PUNCT
ftr-466	623	11	a	a	DET
ftr-466	623	12	good	good	ADJ
ftr-466	623	13	start	start	NOUN
ftr-466	623	14	,	,	PUNCT
ftr-466	623	15	51	51	NUM
ftr-466	623	16	tax	tax	NOUN
ftr-466	623	17	notes	note	NOUN
ftr-466	623	18	495	495	NUM
ftr-466	623	19	,	,	PUNCT
ftr-466	623	20	503	503	NUM
ftr-466	623	21	-	-	SYM
ftr-466	623	22	04	04	NUM
ftr-466	623	23	(	(	PUNCT
ftr-466	623	24	apr	apr	PROPN
ftr-466	623	25	.	.	PROPN
ftr-466	623	26	29	29	NUM
ftr-466	623	27	,	,	PUNCT
ftr-466	623	28	1991	1991	NUM
ftr-466	623	29	)	)	PUNCT
ftr-466	623	30	.	.	PUNCT
ftr-466	624	1	69	69	NUM
ftr-466	624	2	.	.	PUNCT
ftr-466	625	1	issuers	issuer	NOUN
ftr-466	625	2	can	can	AUX
ftr-466	625	3	also	also	ADV
ftr-466	625	4	use	use	VERB
ftr-466	625	5	cdis	cdis	NOUN
ftr-466	625	6	such	such	ADJ
ftr-466	625	7	as	as	ADP
ftr-466	625	8	the	the	DET
ftr-466	625	9	gold	gold	NOUN
ftr-466	625	10	note	note	NOUN
ftr-466	625	11	to	to	PART
ftr-466	625	12	accomplish	accomplish	VERB
ftr-466	625	13	certain	certain	ADJ
ftr-466	625	14	goals	goal	NOUN
ftr-466	625	15	which	which	PRON
ftr-466	625	16	,	,	PUNCT
ftr-466	625	17	for	for	ADP
ftr-466	625	18	regulatory	regulatory	ADJ
ftr-466	625	19	reasons	reason	NOUN
ftr-466	625	20	,	,	PUNCT
ftr-466	625	21	they	they	PRON
ftr-466	625	22	would	would	AUX
ftr-466	625	23	be	be	AUX
ftr-466	625	24	unable	unable	ADJ
ftr-466	625	25	to	to	PART
ftr-466	625	26	obtain	obtain	VERB
ftr-466	625	27	in	in	ADP
ftr-466	625	28	the	the	DET
ftr-466	625	29	absence	absence	NOUN
ftr-466	625	30	of	of	ADP
ftr-466	625	31	cdis	cdis	PROPN
ftr-466	625	32	.	.	PUNCT
ftr-466	626	1	see	see	VERB
ftr-466	626	2	edward	edward	PROPN
ftr-466	626	3	d.	d.	PROPN
ftr-466	626	4	kleinbard	kleinbard	PROPN
ftr-466	626	5	,	,	PUNCT
ftr-466	626	6	equity	equity	NOUN
ftr-466	626	7	derivative	derivative	ADJ
ftr-466	626	8	products	product	NOUN
ftr-466	626	9	:	:	PUNCT
ftr-466	626	10	financial	financial	ADJ
ftr-466	626	11	innovation	innovation	NOUN
ftr-466	626	12	's	's	PART
ftr-466	626	13	newest	new	ADJ
ftr-466	626	14	challenge	challenge	NOUN
ftr-466	626	15	to	to	ADP
ftr-466	626	16	the	the	DET
ftr-466	626	17	tax	tax	NOUN
ftr-466	626	18	system	system	NOUN
ftr-466	626	19	,	,	PUNCT
ftr-466	626	20	69	69	NUM
ftr-466	626	21	tex	tex	PROPN
ftr-466	626	22	.	.	PROPN
ftr-466	626	23	l.	l.	PROPN
ftr-466	626	24	rev	rev	PROPN
ftr-466	626	25	.	.	PROPN
ftr-466	626	26	1319	1319	NUM
ftr-466	626	27	(	(	PUNCT
ftr-466	626	28	1991	1991	NUM
ftr-466	626	29	)	)	PUNCT
ftr-466	626	30	.	.	PUNCT
ftr-466	627	1	for	for	ADP
ftr-466	627	2	example	example	NOUN
ftr-466	627	3	,	,	PUNCT
ftr-466	627	4	times	times	PROPN
ftr-466	627	5	mirror	mirror	PROPN
ftr-466	627	6	co.	co.	PROPN
ftr-466	627	7	recently	recently	ADV
ftr-466	627	8	acquired	acquire	VERB
ftr-466	627	9	a	a	DET
ftr-466	627	10	2.3	2.3	NUM
ftr-466	627	11	%	%	NOUN
ftr-466	627	12	interest	interest	NOUN
ftr-466	627	13	in	in	ADP
ftr-466	627	14	netscape	netscape	NOUN
ftr-466	627	15	communications	communication	NOUN
ftr-466	627	16	in	in	ADP
ftr-466	627	17	a	a	DET
ftr-466	627	18	private	private	ADJ
ftr-466	627	19	placement	placement	NOUN
ftr-466	627	20	.	.	PUNCT
ftr-466	628	1	because	because	SCONJ
ftr-466	628	2	of	of	ADP
ftr-466	628	3	certain	certain	ADJ
ftr-466	628	4	provisions	provision	NOUN
ftr-466	628	5	of	of	ADP
ftr-466	628	6	the	the	DET
ftr-466	628	7	federal	federal	ADJ
ftr-466	628	8	securities	security	NOUN
ftr-466	628	9	laws	law	NOUN
ftr-466	628	10	,	,	PUNCT
ftr-466	628	11	times	time	NOUN
ftr-466	628	12	mirror	mirror	NOUN
ftr-466	628	13	was	be	AUX
ftr-466	628	14	unable	unable	ADJ
ftr-466	628	15	to	to	PART
ftr-466	628	16	sell	sell	VERB
ftr-466	628	17	that	that	DET
ftr-466	628	18	stock	stock	NOUN
ftr-466	628	19	for	for	ADP
ftr-466	628	20	two	two	NUM
ftr-466	628	21	years	year	NOUN
ftr-466	628	22	.	.	PUNCT
ftr-466	629	1	times	time	NOUN
ftr-466	629	2	mirror	mirror	PROPN
ftr-466	629	3	did	do	AUX
ftr-466	629	4	,	,	PUNCT
ftr-466	629	5	however	however	ADV
ftr-466	629	6	,	,	PUNCT
ftr-466	629	7	issue	issue	VERB
ftr-466	629	8	a	a	DET
ftr-466	629	9	five	five	NUM
ftr-466	629	10	-	-	PUNCT
ftr-466	629	11	year	year	NOUN
ftr-466	629	12	bond	bond	NOUN
ftr-466	629	13	,	,	PUNCT
ftr-466	629	14	the	the	DET
ftr-466	629	15	repayment	repayment	NOUN
ftr-466	629	16	of	of	ADP
ftr-466	629	17	which	which	PRON
ftr-466	629	18	was	be	AUX
ftr-466	629	19	[	[	X
ftr-466	629	20	vol	vol	NOUN
ftr-466	629	21	3:8	3:8	NUM
ftr-466	629	22	economically	economically	ADV
ftr-466	629	23	equivalent	equivalent	ADJ
ftr-466	629	24	financial	financial	ADJ
ftr-466	629	25	instruments	instrument	NOUN
ftr-466	629	26	purposes	purpose	NOUN
ftr-466	629	27	.	.	PUNCT
ftr-466	630	1	first	first	ADV
ftr-466	630	2	,	,	PUNCT
ftr-466	630	3	issuers	issuer	NOUN
ftr-466	630	4	issue	issue	VERB
ftr-466	630	5	gold	gold	NOUN
ftr-466	630	6	notes	note	NOUN
ftr-466	630	7	in	in	ADP
ftr-466	630	8	order	order	NOUN
ftr-466	630	9	to	to	PART
ftr-466	630	10	accommodate	accommodate	VERB
ftr-466	630	11	the	the	DET
ftr-466	630	12	needs	need	NOUN
ftr-466	630	13	of	of	ADP
ftr-466	630	14	investors	investor	NOUN
ftr-466	630	15	.	.	PUNCT
ftr-466	631	1	second	second	ADJ
ftr-466	631	2	,	,	PUNCT
ftr-466	631	3	issuers	issuer	NOUN
ftr-466	631	4	issue	issue	VERB
ftr-466	631	5	gold	gold	NOUN
ftr-466	631	6	notes	note	NOUN
ftr-466	631	7	in	in	ADP
ftr-466	631	8	order	order	NOUN
ftr-466	631	9	to	to	PART
ftr-466	631	10	lower	lower	VERB
ftr-466	631	11	their	their	PRON
ftr-466	631	12	total	total	ADJ
ftr-466	631	13	financing	financing	NOUN
ftr-466	631	14	costs.7	costs.7	VERB
ftr-466	631	15	taxpayers	taxpayer	NOUN
ftr-466	631	16	will	will	AUX
ftr-466	631	17	purchase	purchase	VERB
ftr-466	631	18	cdis	cdis	NOUN
ftr-466	631	19	for	for	ADP
ftr-466	631	20	the	the	DET
ftr-466	631	21	same	same	ADJ
ftr-466	631	22	reasons	reason	NOUN
ftr-466	631	23	for	for	ADP
ftr-466	631	24	which	which	PRON
ftr-466	631	25	they	they	PRON
ftr-466	631	26	will	will	AUX
ftr-466	631	27	purchase	purchase	VERB
ftr-466	631	28	long	long	ADJ
ftr-466	631	29	cash	cash	NOUN
ftr-466	631	30	-	-	PUNCT
ftr-466	631	31	settled	settle	VERB
ftr-466	631	32	forward	forward	ADJ
ftr-466	631	33	contracts	contract	NOUN
ftr-466	631	34	on	on	ADP
ftr-466	631	35	the	the	DET
ftr-466	631	36	underlying	underlie	VERB
ftr-466	631	37	property	property	NOUN
ftr-466	631	38	.	.	PUNCT
ftr-466	632	1	in	in	ADP
ftr-466	632	2	some	some	DET
ftr-466	632	3	cases	case	NOUN
ftr-466	632	4	,	,	PUNCT
ftr-466	632	5	taxpayers	taxpayer	NOUN
ftr-466	632	6	may	may	AUX
ftr-466	632	7	purchase	purchase	VERB
ftr-466	632	8	cdis	cdis	NOUN
ftr-466	632	9	because	because	SCONJ
ftr-466	632	10	forward	forward	ADJ
ftr-466	632	11	contracts	contract	NOUN
ftr-466	632	12	with	with	ADP
ftr-466	632	13	similar	similar	ADJ
ftr-466	632	14	terms	term	NOUN
ftr-466	632	15	are	be	AUX
ftr-466	632	16	not	not	PART
ftr-466	632	17	available	available	ADJ
ftr-466	632	18	in	in	ADP
ftr-466	632	19	the	the	DET
ftr-466	632	20	market	market	NOUN
ftr-466	632	21	.	.	PUNCT
ftr-466	633	1	for	for	ADP
ftr-466	633	2	example	example	NOUN
ftr-466	633	3	,	,	PUNCT
ftr-466	633	4	assume	assume	VERB
ftr-466	633	5	that	that	SCONJ
ftr-466	633	6	(	(	PUNCT
ftr-466	633	7	1	1	X
ftr-466	633	8	)	)	PUNCT
ftr-466	633	9	a	a	DET
ftr-466	633	10	group	group	NOUN
ftr-466	633	11	of	of	ADP
ftr-466	633	12	investors	investor	NOUN
ftr-466	633	13	wishes	wish	VERB
ftr-466	633	14	to	to	PART
ftr-466	633	15	purchase	purchase	VERB
ftr-466	633	16	15	15	NUM
ftr-466	633	17	-	-	PUNCT
ftr-466	633	18	year	year	NOUN
ftr-466	633	19	forward	forward	ADJ
ftr-466	633	20	contracts	contract	NOUN
ftr-466	633	21	on	on	ADP
ftr-466	633	22	crude	crude	ADJ
ftr-466	633	23	oil	oil	NOUN
ftr-466	633	24	,	,	PUNCT
ftr-466	633	25	and	and	CCONJ
ftr-466	633	26	(	(	PUNCT
ftr-466	633	27	2	2	X
ftr-466	633	28	)	)	PUNCT
ftr-466	633	29	the	the	DET
ftr-466	633	30	commodity	commodity	NOUN
ftr-466	633	31	markets	market	NOUN
ftr-466	633	32	do	do	AUX
ftr-466	633	33	not	not	PART
ftr-466	633	34	offer	offer	VERB
ftr-466	633	35	such	such	ADJ
ftr-466	633	36	contracts	contract	NOUN
ftr-466	633	37	.	.	PUNCT
ftr-466	634	1	because	because	SCONJ
ftr-466	634	2	xyz	xyz	PROPN
ftr-466	634	3	co.	co.	PROPN
ftr-466	634	4	knows	know	VERB
ftr-466	634	5	that	that	SCONJ
ftr-466	634	6	that	that	DET
ftr-466	634	7	group	group	NOUN
ftr-466	634	8	of	of	ADP
ftr-466	634	9	investors	investor	NOUN
ftr-466	634	10	exists	exist	VERB
ftr-466	634	11	,	,	PUNCT
ftr-466	634	12	it	it	PRON
ftr-466	634	13	offers	offer	VERB
ftr-466	634	14	a	a	DET
ftr-466	634	15	contingent	contingent	ADJ
ftr-466	634	16	debt	debt	NOUN
ftr-466	634	17	instrument	instrument	NOUN
ftr-466	634	18	having	have	VERB
ftr-466	634	19	a	a	DET
ftr-466	634	20	$	$	SYM
ftr-466	634	21	1,000	1,000	NUM
ftr-466	634	22	issue	issue	NOUN
ftr-466	634	23	price	price	NOUN
ftr-466	634	24	and	and	CCONJ
ftr-466	634	25	providing	provide	VERB
ftr-466	634	26	for	for	ADP
ftr-466	634	27	one	one	NUM
ftr-466	634	28	payment	payment	NOUN
ftr-466	634	29	in	in	ADP
ftr-466	634	30	15	15	NUM
ftr-466	634	31	years	year	NOUN
ftr-466	634	32	equal	equal	ADJ
ftr-466	634	33	to	to	ADP
ftr-466	634	34	the	the	DET
ftr-466	634	35	spot	spot	NOUN
ftr-466	634	36	price	price	NOUN
ftr-466	634	37	of	of	ADP
ftr-466	634	38	20	20	NUM
ftr-466	634	39	barrels	barrel	NOUN
ftr-466	634	40	of	of	ADP
ftr-466	634	41	crude	crude	ADJ
ftr-466	634	42	oil	oil	NOUN
ftr-466	634	43	.	.	PUNCT
ftr-466	635	1	thus	thus	ADV
ftr-466	635	2	,	,	PUNCT
ftr-466	635	3	xyz	xyz	PROPN
ftr-466	635	4	co.	co.	PROPN
ftr-466	635	5	provides	provide	VERB
ftr-466	635	6	these	these	DET
ftr-466	635	7	investors	investor	NOUN
ftr-466	635	8	with	with	ADP
ftr-466	635	9	a	a	DET
ftr-466	635	10	financial	financial	ADJ
ftr-466	635	11	instrument	instrument	NOUN
ftr-466	635	12	that	that	SCONJ
ftr-466	635	13	they	they	PRON
ftr-466	635	14	would	would	AUX
ftr-466	635	15	have	have	AUX
ftr-466	635	16	otherwise	otherwise	ADV
ftr-466	635	17	been	be	AUX
ftr-466	635	18	unable	unable	ADJ
ftr-466	635	19	to	to	PART
ftr-466	635	20	purchase	purchase	VERB
ftr-466	635	21	-	-	PUNCT
ftr-466	635	22	a	a	DET
ftr-466	635	23	15	15	NUM
ftr-466	635	24	-	-	PUNCT
ftr-466	635	25	year	year	NOUN
ftr-466	635	26	forward	forward	ADJ
ftr-466	635	27	contract	contract	NOUN
ftr-466	635	28	on	on	ADP
ftr-466	635	29	crude	crude	ADJ
ftr-466	635	30	oil	oil	NOUN
ftr-466	635	31	.	.	PUNCT
ftr-466	636	1	in	in	ADP
ftr-466	636	2	any	any	DET
ftr-466	636	3	event	event	NOUN
ftr-466	636	4	,	,	PUNCT
ftr-466	636	5	a	a	DET
ftr-466	636	6	debt	debt	NOUN
ftr-466	636	7	instrument	instrument	NOUN
ftr-466	636	8	that	that	PRON
ftr-466	636	9	is	be	AUX
ftr-466	636	10	fully	fully	ADV
ftr-466	636	11	contingent	contingent	ADJ
ftr-466	636	12	on	on	ADP
ftr-466	636	13	the	the	DET
ftr-466	636	14	value	value	NOUN
ftr-466	636	15	of	of	ADP
ftr-466	636	16	the	the	DET
ftr-466	636	17	particular	particular	ADJ
ftr-466	636	18	underlying	underlying	ADJ
ftr-466	636	19	property	property	NOUN
ftr-466	636	20	will	will	AUX
ftr-466	636	21	not	not	PART
ftr-466	636	22	vary	vary	VERB
ftr-466	636	23	in	in	ADP
ftr-466	636	24	either	either	PRON
ftr-466	636	25	form	form	NOUN
ftr-466	636	26	or	or	CCONJ
ftr-466	636	27	economic	economic	ADJ
ftr-466	636	28	substance	substance	NOUN
ftr-466	636	29	from	from	ADP
ftr-466	636	30	a	a	DET
ftr-466	636	31	long	long	ADJ
ftr-466	636	32	cash	cash	NOUN
ftr-466	636	33	-	-	PUNCT
ftr-466	636	34	settled	settle	VERB
ftr-466	636	35	,	,	PUNCT
ftr-466	636	36	prepaid	prepay	VERB
ftr-466	636	37	forward	forward	ADJ
ftr-466	636	38	contract	contract	NOUN
ftr-466	636	39	on	on	ADP
ftr-466	636	40	the	the	DET
ftr-466	636	41	underlying	underlie	VERB
ftr-466	636	42	property	property	NOUN
ftr-466	636	43	.	.	PUNCT
ftr-466	637	1	3	3	X
ftr-466	637	2	.	.	X
ftr-466	637	3	taxation	taxation	NOUN
ftr-466	637	4	of	of	ADP
ftr-466	637	5	cdis	cdis	PROPN
ftr-466	637	6	a.	a.	PROPN
ftr-466	637	7	background.-section	background.-section	PROPN
ftr-466	637	8	1275(d	1275(d	NOUN
ftr-466	637	9	)	)	PUNCT
ftr-466	637	10	grants	grant	VERB
ftr-466	637	11	the	the	DET
ftr-466	637	12	service	service	NOUN
ftr-466	637	13	broad	broad	ADJ
ftr-466	637	14	discretion	discretion	NOUN
ftr-466	637	15	to	to	PART
ftr-466	637	16	promulgate	promulgate	VERB
ftr-466	637	17	regulations	regulation	NOUN
ftr-466	637	18	that	that	PRON
ftr-466	637	19	address	address	VERB
ftr-466	637	20	the	the	DET
ftr-466	637	21	taxation	taxation	NOUN
ftr-466	637	22	of	of	ADP
ftr-466	637	23	cdis.n	cdis.n	NOUN
ftr-466	637	24	the	the	DET
ftr-466	637	25	pegged	peg	VERB
ftr-466	637	26	to	to	ADP
ftr-466	637	27	the	the	DET
ftr-466	637	28	price	price	NOUN
ftr-466	637	29	of	of	ADP
ftr-466	637	30	netscape	netscape	NOUN
ftr-466	637	31	stock	stock	NOUN
ftr-466	637	32	.	.	PUNCT
ftr-466	638	1	times	times	PROPN
ftr-466	638	2	mirror	mirror	PROPN
ftr-466	638	3	recovered	recover	VERB
ftr-466	638	4	its	its	PRON
ftr-466	638	5	profit	profit	NOUN
ftr-466	638	6	in	in	ADP
ftr-466	638	7	the	the	DET
ftr-466	638	8	netscape	netscape	NOUN
ftr-466	638	9	stock	stock	NOUN
ftr-466	638	10	when	when	SCONJ
ftr-466	638	11	it	it	PRON
ftr-466	638	12	received	receive	VERB
ftr-466	638	13	the	the	DET
ftr-466	638	14	"	"	PUNCT
ftr-466	638	15	borrowed	borrow	VERB
ftr-466	638	16	"	"	PUNCT
ftr-466	638	17	money	money	NOUN
ftr-466	638	18	;	;	PUNCT
ftr-466	638	19	the	the	DET
ftr-466	638	20	risk	risk	NOUN
ftr-466	638	21	of	of	ADP
ftr-466	638	22	a	a	DET
ftr-466	638	23	downward	downward	ADJ
ftr-466	638	24	movement	movement	NOUN
ftr-466	638	25	,	,	PUNCT
ftr-466	638	26	and	and	CCONJ
ftr-466	638	27	most	most	ADJ
ftr-466	638	28	of	of	ADP
ftr-466	638	29	the	the	DET
ftr-466	638	30	benefits	benefit	NOUN
ftr-466	638	31	of	of	ADP
ftr-466	638	32	upward	upward	ADJ
ftr-466	638	33	movement	movement	NOUN
ftr-466	638	34	,	,	PUNCT
ftr-466	638	35	in	in	ADP
ftr-466	638	36	the	the	DET
ftr-466	638	37	price	price	NOUN
ftr-466	638	38	of	of	ADP
ftr-466	638	39	netscape	netscape	NOUN
ftr-466	638	40	stock	stock	NOUN
ftr-466	638	41	was	be	AUX
ftr-466	638	42	transferred	transfer	VERB
ftr-466	638	43	to	to	ADP
ftr-466	638	44	the	the	DET
ftr-466	638	45	purchasers	purchaser	NOUN
ftr-466	638	46	of	of	ADP
ftr-466	638	47	the	the	DET
ftr-466	638	48	bonds	bond	NOUN
ftr-466	638	49	.	.	PUNCT
ftr-466	639	1	see	see	VERB
ftr-466	639	2	sheppard	sheppard	NOUN
ftr-466	639	3	,	,	PUNCT
ftr-466	639	4	adding	add	VERB
ftr-466	639	5	pep	pep	NOUN
ftr-466	639	6	,	,	PUNCT
ftr-466	639	7	supra	supra	PROPN
ftr-466	639	8	note	note	NOUN
ftr-466	639	9	4	4	NUM
ftr-466	639	10	.	.	X
ftr-466	639	11	70	70	NUM
ftr-466	639	12	.	.	PUNCT
ftr-466	640	1	kleinbard	kleinbard	ADJ
ftr-466	640	2	,	,	PUNCT
ftr-466	640	3	supra	supra	PROPN
ftr-466	640	4	note	note	NOUN
ftr-466	640	5	4	4	NUM
ftr-466	640	6	,	,	PUNCT
ftr-466	640	7	at	at	ADP
ftr-466	640	8	954	954	NUM
ftr-466	640	9	(	(	PUNCT
ftr-466	640	10	"	"	PUNCT
ftr-466	640	11	one	one	NUM
ftr-466	640	12	of	of	ADP
ftr-466	640	13	the	the	DET
ftr-466	640	14	most	most	ADV
ftr-466	640	15	interesting	interesting	ADJ
ftr-466	640	16	aspects	aspect	NOUN
ftr-466	640	17	of	of	ADP
ftr-466	640	18	the	the	DET
ftr-466	640	19	new	new	ADJ
ftr-466	640	20	financial	financial	ADJ
ftr-466	640	21	products	product	NOUN
ftr-466	640	22	marketplace	marketplace	NOUN
ftr-466	640	23	is	be	AUX
ftr-466	640	24	that	that	SCONJ
ftr-466	640	25	financial	financial	ADJ
ftr-466	640	26	product	product	NOUN
ftr-466	640	27	exotica	exotica	PROPN
ftr-466	640	28	typically	typically	ADV
ftr-466	640	29	are	be	AUX
ftr-466	640	30	developed	develop	VERB
ftr-466	640	31	in	in	ADP
ftr-466	640	32	response	response	NOUN
ftr-466	640	33	to	to	ADP
ftr-466	640	34	investor	investor	NOUN
ftr-466	640	35	demands	demand	NOUN
ftr-466	640	36	,	,	PUNCT
ftr-466	640	37	not	not	PART
ftr-466	640	38	issuer	issuer	NOUN
ftr-466	640	39	needs	need	NOUN
ftr-466	640	40	.	.	PUNCT
ftr-466	640	41	"	"	PUNCT
ftr-466	640	42	)	)	PUNCT
ftr-466	640	43	.	.	PUNCT
ftr-466	641	1	for	for	ADP
ftr-466	641	2	example	example	NOUN
ftr-466	641	3	,	,	PUNCT
ftr-466	641	4	if	if	SCONJ
ftr-466	641	5	there	there	PRON
ftr-466	641	6	exists	exist	VERB
ftr-466	641	7	a	a	DET
ftr-466	641	8	group	group	NOUN
ftr-466	641	9	of	of	ADP
ftr-466	641	10	investors	investor	NOUN
ftr-466	641	11	who	who	PRON
ftr-466	641	12	wish	wish	VERB
ftr-466	641	13	to	to	PART
ftr-466	641	14	purchase	purchase	VERB
ftr-466	641	15	15	15	NUM
ftr-466	641	16	-	-	PUNCT
ftr-466	641	17	year	year	NOUN
ftr-466	641	18	forward	forward	ADJ
ftr-466	641	19	contracts	contract	NOUN
ftr-466	641	20	on	on	ADP
ftr-466	641	21	crude	crude	ADJ
ftr-466	641	22	oil	oil	NOUN
ftr-466	641	23	,	,	PUNCT
ftr-466	641	24	and	and	CCONJ
ftr-466	641	25	the	the	DET
ftr-466	641	26	commodity	commodity	NOUN
ftr-466	641	27	markets	market	NOUN
ftr-466	641	28	do	do	AUX
ftr-466	641	29	not	not	PART
ftr-466	641	30	provide	provide	VERB
ftr-466	641	31	such	such	ADJ
ftr-466	641	32	contracts	contract	NOUN
ftr-466	641	33	,	,	PUNCT
ftr-466	641	34	an	an	DET
ftr-466	641	35	issuer	issuer	NOUN
ftr-466	641	36	can	can	AUX
ftr-466	641	37	construct	construct	VERB
ftr-466	641	38	a	a	DET
ftr-466	641	39	cdi	cdi	NOUN
ftr-466	641	40	that	that	PRON
ftr-466	641	41	provides	provide	VERB
ftr-466	641	42	for	for	ADP
ftr-466	641	43	one	one	NUM
ftr-466	641	44	payment	payment	NOUN
ftr-466	641	45	in	in	ADP
ftr-466	641	46	year	year	NOUN
ftr-466	641	47	15	15	NUM
ftr-466	641	48	equal	equal	ADJ
ftr-466	641	49	to	to	ADP
ftr-466	641	50	the	the	DET
ftr-466	641	51	spot	spot	NOUN
ftr-466	641	52	price	price	NOUN
ftr-466	641	53	of	of	ADP
ftr-466	641	54	some	some	DET
ftr-466	641	55	quantity	quantity	NOUN
ftr-466	641	56	of	of	ADP
ftr-466	641	57	crude	crude	ADJ
ftr-466	641	58	oil	oil	NOUN
ftr-466	641	59	.	.	PUNCT
ftr-466	642	1	71	71	NUM
ftr-466	642	2	.	.	PUNCT
ftr-466	643	1	matthew	matthew	PROPN
ftr-466	643	2	p.	p.	PROPN
ftr-466	643	3	haskins	haskins	PROPN
ftr-466	643	4	,	,	PUNCT
ftr-466	643	5	can	can	AUX
ftr-466	643	6	the	the	DET
ftr-466	643	7	irs	irs	PROPN
ftr-466	643	8	maintain	maintain	VERB
ftr-466	643	9	the	the	DET
ftr-466	643	10	debt	debt	NOUN
ftr-466	643	11	-	-	PUNCT
ftr-466	643	12	equity	equity	NOUN
ftr-466	643	13	distinction	distinction	NOUN
ftr-466	643	14	in	in	ADP
ftr-466	643	15	the	the	DET
ftr-466	643	16	face	face	NOUN
ftr-466	643	17	of	of	ADP
ftr-466	643	18	structured	structured	ADJ
ftr-466	643	19	notes	note	NOUN
ftr-466	643	20	?	?	PUNCT
ftr-466	643	21	,	,	PUNCT
ftr-466	643	22	32	32	NUM
ftr-466	643	23	harv	harv	NOUN
ftr-466	643	24	.	.	PUNCT
ftr-466	644	1	j.	j.	PROPN
ftr-466	644	2	on	on	ADP
ftr-466	644	3	legis	legis	PROPN
ftr-466	644	4	.	.	PUNCT
ftr-466	645	1	525	525	NUM
ftr-466	645	2	,	,	PUNCT
ftr-466	645	3	531	531	NUM
ftr-466	645	4	,	,	PUNCT
ftr-466	645	5	543	543	NUM
ftr-466	645	6	(	(	PUNCT
ftr-466	645	7	1995	1995	NUM
ftr-466	645	8	)	)	PUNCT
ftr-466	645	9	(	(	PUNCT
ftr-466	645	10	"	"	PUNCT
ftr-466	645	11	a	a	DET
ftr-466	645	12	complex	complex	ADJ
ftr-466	645	13	structured	structured	ADJ
ftr-466	645	14	note	note	NOUN
ftr-466	645	15	may	may	AUX
ftr-466	645	16	represent	represent	VERB
ftr-466	645	17	an	an	DET
ftr-466	645	18	exotic	exotic	ADJ
ftr-466	645	19	equity	equity	NOUN
ftr-466	645	20	-	-	PUNCT
ftr-466	645	21	linked	link	VERB
ftr-466	645	22	market	market	NOUN
ftr-466	645	23	play	play	NOUN
ftr-466	645	24	to	to	ADP
ftr-466	645	25	the	the	DET
ftr-466	645	26	investor	investor	NOUN
ftr-466	645	27	while	while	SCONJ
ftr-466	645	28	merely	merely	ADV
ftr-466	645	29	being	be	AUX
ftr-466	645	30	a	a	DET
ftr-466	645	31	cheaper	cheap	ADJ
ftr-466	645	32	source	source	NOUN
ftr-466	645	33	of	of	ADP
ftr-466	645	34	plain	plain	ADJ
ftr-466	645	35	vanilla	vanilla	NOUN
ftr-466	645	36	financing	financing	NOUN
ftr-466	645	37	to	to	ADP
ftr-466	645	38	the	the	DET
ftr-466	645	39	issuer	issuer	NOUN
ftr-466	645	40	.	.	PUNCT
ftr-466	646	1	"	"	PUNCT
ftr-466	646	2	;	;	PUNCT
ftr-466	646	3	"	"	PUNCT
ftr-466	646	4	issuers	issuer	NOUN
ftr-466	646	5	of	of	ADP
ftr-466	646	6	structured	structured	ADJ
ftr-466	646	7	notes	note	NOUN
ftr-466	646	8	expect	expect	VERB
ftr-466	646	9	savings	saving	NOUN
ftr-466	646	10	of	of	ADP
ftr-466	646	11	about	about	ADV
ftr-466	646	12	twenty	twenty	NUM
ftr-466	646	13	basis	basis	NOUN
ftr-466	646	14	points	point	NOUN
ftr-466	646	15	when	when	SCONJ
ftr-466	646	16	compared	compare	VERB
ftr-466	646	17	with	with	ADP
ftr-466	646	18	traditional	traditional	ADJ
ftr-466	646	19	financing	financing	NOUN
ftr-466	646	20	.	.	PUNCT
ftr-466	647	1	"	"	PUNCT
ftr-466	647	2	)	)	PUNCT
ftr-466	647	3	;	;	PUNCT
ftr-466	647	4	heitner	heitner	NOUN
ftr-466	647	5	&	&	CCONJ
ftr-466	647	6	kushner	kushner	PROPN
ftr-466	647	7	,	,	PUNCT
ftr-466	647	8	supra	supra	PROPN
ftr-466	647	9	note	note	PROPN
ftr-466	647	10	66	66	NUM
ftr-466	647	11	,	,	PUNCT
ftr-466	647	12	at	at	ADP
ftr-466	647	13	44	44	NUM
ftr-466	647	14	(	(	PUNCT
ftr-466	647	15	"	"	PUNCT
ftr-466	647	16	in	in	ADP
ftr-466	647	17	a	a	DET
ftr-466	647	18	similar	similar	ADJ
ftr-466	647	19	vein	vein	NOUN
ftr-466	647	20	,	,	PUNCT
ftr-466	647	21	companies	company	NOUN
ftr-466	647	22	,	,	PUNCT
ftr-466	647	23	in	in	ADP
ftr-466	647	24	their	their	PRON
ftr-466	647	25	never	never	ADV
ftr-466	647	26	-	-	PUNCT
ftr-466	647	27	ending	end	VERB
ftr-466	647	28	search	search	NOUN
ftr-466	647	29	to	to	PART
ftr-466	647	30	lower	lower	VERB
ftr-466	647	31	their	their	PRON
ftr-466	647	32	cost	cost	NOUN
ftr-466	647	33	of	of	ADP
ftr-466	647	34	borrowing	borrowing	NOUN
ftr-466	647	35	,	,	PUNCT
ftr-466	647	36	increasingly	increasingly	ADV
ftr-466	647	37	are	be	AUX
ftr-466	647	38	issuing	issue	VERB
ftr-466	647	39	debt	debt	NOUN
ftr-466	647	40	securities	security	NOUN
ftr-466	647	41	containing	contain	VERB
ftr-466	647	42	conversion	conversion	NOUN
ftr-466	647	43	or	or	CCONJ
ftr-466	647	44	exchange	exchange	NOUN
ftr-466	647	45	features	feature	NOUN
ftr-466	647	46	.	.	PUNCT
ftr-466	648	1	these	these	DET
ftr-466	648	2	sweeteners	sweetener	NOUN
ftr-466	648	3	lower	low	ADJ
ftr-466	648	4	the	the	DET
ftr-466	648	5	interest	interest	NOUN
ftr-466	648	6	rate	rate	NOUN
ftr-466	648	7	and	and	CCONJ
ftr-466	648	8	provide	provide	VERB
ftr-466	648	9	the	the	DET
ftr-466	648	10	investor	investor	NOUN
ftr-466	648	11	with	with	ADP
ftr-466	648	12	an	an	DET
ftr-466	648	13	opportunity	opportunity	NOUN
ftr-466	648	14	to	to	PART
ftr-466	648	15	participate	participate	VERB
ftr-466	648	16	in	in	ADP
ftr-466	648	17	the	the	DET
ftr-466	648	18	appreciation	appreciation	NOUN
ftr-466	648	19	of	of	ADP
ftr-466	648	20	the	the	DET
ftr-466	648	21	issuer	issuer	NOUN
ftr-466	648	22	,	,	PUNCT
ftr-466	648	23	its	its	PRON
ftr-466	648	24	affiliates	affiliate	NOUN
ftr-466	648	25	,	,	PUNCT
ftr-466	648	26	or	or	CCONJ
ftr-466	648	27	the	the	DET
ftr-466	648	28	equity	equity	NOUN
ftr-466	648	29	markets	market	NOUN
ftr-466	648	30	generally	generally	ADV
ftr-466	648	31	....	....	PUNCT
ftr-466	648	32	)	)	PUNCT
ftr-466	649	1	;	;	PUNCT
ftr-466	649	2	kelley	kelley	PROPN
ftr-466	649	3	holland	holland	PROPN
ftr-466	649	4	et	et	PROPN
ftr-466	649	5	al	al	PROPN
ftr-466	649	6	.	.	PROPN
ftr-466	649	7	,	,	PUNCT
ftr-466	649	8	a	a	DET
ftr-466	649	9	black	black	ADJ
ftr-466	649	10	hole	hole	NOUN
ftr-466	649	11	in	in	ADP
ftr-466	649	12	the	the	DET
ftr-466	649	13	balance	balance	NOUN
ftr-466	649	14	sheet	sheet	NOUN
ftr-466	649	15	bus	bus	NOUN
ftr-466	649	16	.	.	PUNCT
ftr-466	650	1	wk	wk	INTJ
ftr-466	650	2	.	.	PROPN
ftr-466	650	3	,	,	PUNCT
ftr-466	650	4	may	may	AUX
ftr-466	650	5	16	16	NUM
ftr-466	650	6	,	,	PUNCT
ftr-466	650	7	1994	1994	NUM
ftr-466	650	8	,	,	PUNCT
ftr-466	650	9	at	at	ADP
ftr-466	650	10	81	81	NUM
ftr-466	650	11	(	(	PUNCT
ftr-466	650	12	analyzing	analyze	VERB
ftr-466	650	13	an	an	DET
ftr-466	650	14	issuer	issuer	NOUN
ftr-466	650	15	's	's	PART
ftr-466	650	16	ability	ability	NOUN
ftr-466	650	17	to	to	PART
ftr-466	650	18	reduce	reduce	VERB
ftr-466	650	19	financing	financing	NOUN
ftr-466	650	20	costs	cost	NOUN
ftr-466	650	21	by	by	ADP
ftr-466	650	22	issuing	issue	VERB
ftr-466	650	23	equity	equity	NOUN
ftr-466	650	24	flavored	flavor	VERB
ftr-466	650	25	debt	debt	NOUN
ftr-466	650	26	instruments	instrument	NOUN
ftr-466	650	27	)	)	PUNCT
ftr-466	650	28	.	.	PUNCT
ftr-466	651	1	72	72	NUM
ftr-466	651	2	.	.	PUNCT
ftr-466	651	3	section	section	NOUN
ftr-466	651	4	1275(d	1275(d	NOUN
ftr-466	651	5	)	)	PUNCT
ftr-466	651	6	states	state	NOUN
ftr-466	651	7	,	,	PUNCT
ftr-466	651	8	"	"	PUNCT
ftr-466	651	9	[	[	X
ftr-466	651	10	t]he	t]he	ADJ
ftr-466	651	11	secretary	secretary	NOUN
ftr-466	651	12	may	may	AUX
ftr-466	651	13	prescribe	prescribe	VERB
ftr-466	651	14	regulations	regulation	NOUN
ftr-466	651	15	providing	provide	VERB
ftr-466	651	16	that	that	SCONJ
ftr-466	651	17	where	where	SCONJ
ftr-466	651	18	,	,	PUNCT
ftr-466	651	19	by	by	ADP
ftr-466	651	20	reason	reason	NOUN
ftr-466	651	21	of	of	ADP
ftr-466	651	22	...	...	PUNCT
ftr-466	651	23	contingent	contingent	ADJ
ftr-466	651	24	payments	payment	NOUN
ftr-466	651	25	...	...	PUNCT
ftr-466	651	26	the	the	DET
ftr-466	651	27	tax	tax	NOUN
ftr-466	651	28	treatment	treatment	NOUN
ftr-466	651	29	under	under	ADP
ftr-466	651	30	this	this	DET
ftr-466	651	31	subpart	subpart	NOUN
ftr-466	651	32	...	...	PUNCT
ftr-466	651	33	does	do	AUX
ftr-466	651	34	19971	19971	NUM
ftr-466	651	35	florida	florida	PROPN
ftr-466	651	36	tax	tax	PROPN
ftr-466	651	37	review	review	NOUN
ftr-466	651	38	service	service	NOUN
ftr-466	651	39	wrestled	wrestle	VERB
ftr-466	651	40	with	with	ADP
ftr-466	651	41	the	the	DET
ftr-466	651	42	problem	problem	NOUN
ftr-466	651	43	of	of	ADP
ftr-466	651	44	developing	develop	VERB
ftr-466	651	45	a	a	DET
ftr-466	651	46	tax	tax	NOUN
ftr-466	651	47	regime	regime	NOUN
ftr-466	651	48	for	for	ADP
ftr-466	651	49	cdis	cdis	NOUN
ftr-466	651	50	for	for	ADP
ftr-466	651	51	ten	ten	NUM
ftr-466	651	52	years	year	NOUN
ftr-466	651	53	before	before	ADP
ftr-466	651	54	issuing	issue	VERB
ftr-466	651	55	final	final	ADJ
ftr-466	651	56	regulations	regulation	NOUN
ftr-466	651	57	in	in	ADP
ftr-466	651	58	1996	1996	NUM
ftr-466	651	59	that	that	PRON
ftr-466	651	60	govern	govern	VERB
ftr-466	651	61	the	the	DET
ftr-466	651	62	taxation	taxation	NOUN
ftr-466	651	63	of	of	ADP
ftr-466	651	64	cdis	cdis	PROPN
ftr-466	651	65	(	(	PUNCT
ftr-466	651	66	the	the	DET
ftr-466	651	67	"	"	PUNCT
ftr-466	651	68	cdi	cdi	NOUN
ftr-466	651	69	regulations").73	regulations").73	ADP
ftr-466	651	70	between	between	ADP
ftr-466	651	71	1986	1986	NUM
ftr-466	651	72	and	and	CCONJ
ftr-466	651	73	1996	1996	NUM
ftr-466	651	74	,	,	PUNCT
ftr-466	651	75	the	the	DET
ftr-466	651	76	service	service	NOUN
ftr-466	651	77	wrote	write	VERB
ftr-466	651	78	four	four	NUM
ftr-466	651	79	sets	set	NOUN
ftr-466	651	80	of	of	ADP
ftr-466	651	81	proposed	propose	VERB
ftr-466	651	82	regulations	regulation	NOUN
ftr-466	651	83	addressing	address	VERB
ftr-466	651	84	the	the	DET
ftr-466	651	85	taxation	taxation	NOUN
ftr-466	651	86	of	of	ADP
ftr-466	651	87	cdis,74	cdis,74	NOUN
ftr-466	651	88	only	only	ADV
ftr-466	651	89	one	one	NUM
ftr-466	651	90	of	of	ADP
ftr-466	651	91	which	which	PRON
ftr-466	651	92	is	be	AUX
ftr-466	651	93	relevant	relevant	ADJ
ftr-466	651	94	here	here	ADV
ftr-466	651	95	.	.	PUNCT
ftr-466	652	1	in	in	ADP
ftr-466	652	2	1991	1991	NUM
ftr-466	652	3	,	,	PUNCT
ftr-466	652	4	the	the	DET
ftr-466	652	5	service	service	NOUN
ftr-466	652	6	issued	issue	VERB
ftr-466	652	7	a	a	DET
ftr-466	652	8	set	set	NOUN
ftr-466	652	9	of	of	ADP
ftr-466	652	10	proposed	propose	VERB
ftr-466	652	11	regulations	regulation	NOUN
ftr-466	652	12	that	that	PRON
ftr-466	652	13	called	call	VERB
ftr-466	652	14	for	for	ADP
ftr-466	652	15	the	the	DET
ftr-466	652	16	"	"	PUNCT
ftr-466	652	17	bifurcation	bifurcation	NOUN
ftr-466	652	18	"	"	PUNCT
ftr-466	652	19	of	of	ADP
ftr-466	652	20	cdis	cdis	NOUN
ftr-466	652	21	in	in	ADP
ftr-466	652	22	certain	certain	ADJ
ftr-466	652	23	instances	instance	NOUN
ftr-466	652	24	(	(	PUNCT
ftr-466	652	25	the	the	DET
ftr-466	652	26	"	"	PUNCT
ftr-466	652	27	bifurcation	bifurcation	NOUN
ftr-466	652	28	regulations").75	regulations").75	NOUN
ftr-466	652	29	the	the	DET
ftr-466	652	30	bifurcation	bifurcation	NOUN
ftr-466	652	31	regulations	regulation	NOUN
ftr-466	652	32	(	(	PUNCT
ftr-466	652	33	1	1	X
ftr-466	652	34	)	)	PUNCT
ftr-466	652	35	treated	treat	VERB
ftr-466	652	36	certain	certain	ADJ
ftr-466	652	37	cdis	cdi	NOUN
ftr-466	652	38	as	as	ADP
ftr-466	652	39	two	two	NUM
ftr-466	652	40	separate	separate	ADJ
ftr-466	652	41	instruments	instrument	NOUN
ftr-466	652	42	,	,	PUNCT
ftr-466	652	43	namely	namely	ADV
ftr-466	652	44	a	a	DET
ftr-466	652	45	zero	zero	NUM
ftr-466	652	46	coupon	coupon	NOUN
ftr-466	652	47	bond	bond	NOUN
ftr-466	652	48	and	and	CCONJ
ftr-466	652	49	a	a	DET
ftr-466	652	50	property	property	NOUN
ftr-466	652	51	right	right	NOUN
ftr-466	652	52	(	(	PUNCT
ftr-466	652	53	such	such	ADJ
ftr-466	652	54	as	as	ADP
ftr-466	652	55	an	an	DET
ftr-466	652	56	option	option	NOUN
ftr-466	652	57	or	or	CCONJ
ftr-466	652	58	a	a	DET
ftr-466	652	59	forward	forward	ADJ
ftr-466	652	60	contract);76	contract);76	PROPN
ftr-466	652	61	(	(	PUNCT
ftr-466	652	62	2	2	X
ftr-466	652	63	)	)	PUNCT
ftr-466	652	64	allocated	allocate	VERB
ftr-466	652	65	the	the	DET
ftr-466	652	66	issue	issue	NOUN
ftr-466	652	67	price	price	NOUN
ftr-466	652	68	of	of	ADP
ftr-466	652	69	those	those	DET
ftr-466	652	70	cdis	cdis	NOUN
ftr-466	652	71	between	between	ADP
ftr-466	652	72	the	the	DET
ftr-466	652	73	hypothetical	hypothetical	ADJ
ftr-466	652	74	zero	zero	NUM
ftr-466	652	75	coupon	coupon	NOUN
ftr-466	652	76	bond	bond	NOUN
ftr-466	652	77	and	and	CCONJ
ftr-466	652	78	the	the	DET
ftr-466	652	79	property	property	NOUN
ftr-466	652	80	right	right	NOUN
ftr-466	652	81	;	;	PUNCT
ftr-466	652	82	and	and	CCONJ
ftr-466	652	83	(	(	PUNCT
ftr-466	652	84	3	3	X
ftr-466	652	85	)	)	PUNCT
ftr-466	652	86	treated	treat	VERB
ftr-466	652	87	the	the	DET
ftr-466	652	88	holder	holder	NOUN
ftr-466	652	89	of	of	ADP
ftr-466	652	90	that	that	DET
ftr-466	652	91	cdi	cdi	PROPN
ftr-466	652	92	as	as	ADP
ftr-466	652	93	having	having	AUX
ftr-466	652	94	purchased	purchase	VERB
ftr-466	652	95	separately	separately	ADV
ftr-466	652	96	that	that	SCONJ
ftr-466	652	97	zero	zero	NUM
ftr-466	652	98	coupon	coupon	NOUN
ftr-466	652	99	bond	bond	NOUN
ftr-466	652	100	and	and	CCONJ
ftr-466	652	101	that	that	SCONJ
ftr-466	652	102	property	property	NOUN
ftr-466	652	103	right.77	right.77	VERB
ftr-466	652	104	thus	thus	ADV
ftr-466	652	105	,	,	PUNCT
ftr-466	652	106	the	the	DET
ftr-466	652	107	holder	holder	NOUN
ftr-466	652	108	of	of	ADP
ftr-466	652	109	a	a	DET
ftr-466	652	110	cdi	cdi	PROPN
ftr-466	652	111	to	to	PART
ftr-466	652	112	which	which	PRON
ftr-466	652	113	the	the	DET
ftr-466	652	114	bifurcation	bifurcation	NOUN
ftr-466	652	115	regulations	regulation	NOUN
ftr-466	652	116	applied	apply	VERB
ftr-466	652	117	would	would	AUX
ftr-466	652	118	recognize	recognize	VERB
ftr-466	652	119	a	a	DET
ftr-466	652	120	certain	certain	ADJ
ftr-466	652	121	amount	amount	NOUN
ftr-466	652	122	of	of	ADP
ftr-466	652	123	oid	oid	NOUN
ftr-466	652	124	income	income	NOUN
ftr-466	652	125	on	on	ADP
ftr-466	652	126	the	the	DET
ftr-466	652	127	hypothetical	hypothetical	ADJ
ftr-466	652	128	zero	zero	NUM
ftr-466	652	129	coupon	coupon	NOUN
ftr-466	652	130	bond	bond	NOUN
ftr-466	652	131	and	and	CCONJ
ftr-466	652	132	a	a	DET
ftr-466	652	133	certain	certain	ADJ
ftr-466	652	134	amount	amount	NOUN
ftr-466	652	135	of	of	ADP
ftr-466	652	136	capital	capital	NOUN
ftr-466	652	137	gain	gain	NOUN
ftr-466	652	138	or	or	CCONJ
ftr-466	652	139	loss	loss	NOUN
ftr-466	652	140	on	on	ADP
ftr-466	652	141	the	the	DET
ftr-466	652	142	hypothetical	hypothetical	ADJ
ftr-466	652	143	property	property	NOUN
ftr-466	652	144	right.78	right.78	PROPN
ftr-466	652	145	b.	b.	PROPN
ftr-466	652	146	the	the	DET
ftr-466	652	147	cdi	cdi	PROPN
ftr-466	652	148	regulations.-the	regulations.-the	PROPN
ftr-466	652	149	cdi	cdi	PROPN
ftr-466	652	150	regulations79	regulations79	NOUN
ftr-466	652	151	provide	provide	VERB
ftr-466	652	152	different	different	ADJ
ftr-466	652	153	rules	rule	NOUN
ftr-466	652	154	for	for	ADP
ftr-466	652	155	(	(	PUNCT
ftr-466	652	156	1	1	X
ftr-466	652	157	)	)	PUNCT
ftr-466	652	158	publicly	publicly	ADV
ftr-466	652	159	traded	trade	VERB
ftr-466	652	160	cdis	cdi	NOUN
ftr-466	652	161	that	that	PRON
ftr-466	652	162	were	be	AUX
ftr-466	652	163	issued	issue	VERB
ftr-466	652	164	for	for	ADP
ftr-466	652	165	cash	cash	NOUN
ftr-466	652	166	or	or	CCONJ
ftr-466	652	167	publicly	publicly	ADV
ftr-466	652	168	traded	trade	VERB
ftr-466	652	169	property	property	NOUN
ftr-466	652	170	(	(	PUNCT
ftr-466	652	171	e.g.	e.g.	ADV
ftr-466	652	172	,	,	PUNCT
ftr-466	652	173	the	the	DET
ftr-466	652	174	gold	gold	NOUN
ftr-466	652	175	note	note	NOUN
ftr-466	652	176	)	)	PUNCT
ftr-466	652	177	,	,	PUNCT
ftr-466	652	178	and	and	CCONJ
ftr-466	652	179	(	(	PUNCT
ftr-466	652	180	2	2	X
ftr-466	652	181	)	)	PUNCT
ftr-466	652	182	nonpublicly	nonpublicly	ADV
ftr-466	652	183	traded	trade	VERB
ftr-466	652	184	cdis	cdi	NOUN
ftr-466	652	185	not	not	PART
ftr-466	652	186	carry	carry	VERB
ftr-466	652	187	out	out	ADP
ftr-466	652	188	the	the	DET
ftr-466	652	189	purposes	purpose	NOUN
ftr-466	652	190	of	of	ADP
ftr-466	652	191	this	this	DET
ftr-466	652	192	subpart	subpart	NOUN
ftr-466	652	193	....	....	PUNCT
ftr-466	652	194	such	such	ADJ
ftr-466	652	195	treatment	treatment	NOUN
ftr-466	652	196	shall	shall	AUX
ftr-466	652	197	be	be	AUX
ftr-466	652	198	modified	modify	VERB
ftr-466	652	199	to	to	ADP
ftr-466	652	200	the	the	DET
ftr-466	652	201	extent	extent	NOUN
ftr-466	652	202	appropriate	appropriate	ADJ
ftr-466	652	203	to	to	PART
ftr-466	652	204	carry	carry	VERB
ftr-466	652	205	out	out	ADP
ftr-466	652	206	the	the	DET
ftr-466	652	207	purposes	purpose	NOUN
ftr-466	652	208	of	of	ADP
ftr-466	652	209	this	this	DET
ftr-466	652	210	subpart	subpart	NOUN
ftr-466	652	211	......	......	PUNCT
ftr-466	652	212	73	73	NUM
ftr-466	652	213	.	.	PUNCT
ftr-466	653	1	garlock	garlock	PROPN
ftr-466	653	2	,	,	PUNCT
ftr-466	653	3	supra	supra	PROPN
ftr-466	653	4	note	note	PROPN
ftr-466	653	5	57	57	NUM
ftr-466	653	6	,	,	PUNCT
ftr-466	653	7	at	at	ADP
ftr-466	653	8	6	6	NUM
ftr-466	653	9	-	-	SYM
ftr-466	653	10	1	1	NUM
ftr-466	653	11	to	to	ADP
ftr-466	653	12	6	6	NUM
ftr-466	653	13	-	-	SYM
ftr-466	653	14	2	2	NUM
ftr-466	653	15	.	.	NOUN
ftr-466	653	16	74	74	NUM
ftr-466	653	17	.	.	PUNCT
ftr-466	654	1	i	i	PRON
ftr-466	654	2	d.	d.	PROPN
ftr-466	654	3	for	for	ADP
ftr-466	654	4	an	an	DET
ftr-466	654	5	in	in	ADP
ftr-466	654	6	-	-	PUNCT
ftr-466	654	7	depth	depth	NOUN
ftr-466	654	8	analysis	analysis	NOUN
ftr-466	654	9	of	of	ADP
ftr-466	654	10	the	the	DET
ftr-466	654	11	various	various	ADJ
ftr-466	654	12	sets	set	NOUN
ftr-466	654	13	of	of	ADP
ftr-466	654	14	proposed	propose	VERB
ftr-466	654	15	cdi	cdi	PROPN
ftr-466	654	16	regulations	regulation	NOUN
ftr-466	654	17	,	,	PUNCT
ftr-466	654	18	see	see	VERB
ftr-466	654	19	new	new	PROPN
ftr-466	654	20	york	york	PROPN
ftr-466	654	21	state	state	PROPN
ftr-466	654	22	bar	bar	PROPN
ftr-466	654	23	association	association	NOUN
ftr-466	654	24	tax	tax	NOUN
ftr-466	654	25	section	section	NOUN
ftr-466	654	26	&	&	CCONJ
ftr-466	654	27	aba	aba	PROPN
ftr-466	654	28	tax	tax	NOUN
ftr-466	654	29	section	section	NOUN
ftr-466	654	30	,	,	PUNCT
ftr-466	654	31	report	report	NOUN
ftr-466	654	32	and	and	CCONJ
ftr-466	654	33	recommendation	recommendation	NOUN
ftr-466	654	34	for	for	ADP
ftr-466	654	35	the	the	DET
ftr-466	654	36	treatment	treatment	NOUN
ftr-466	654	37	of	of	ADP
ftr-466	654	38	contingent	contingent	ADJ
ftr-466	654	39	debt	debt	NOUN
ftr-466	654	40	instruments	instrument	NOUN
ftr-466	654	41	under	under	ADP
ftr-466	654	42	proposed	propose	VERB
ftr-466	654	43	regulation	regulation	NOUN
ftr-466	654	44	section	section	NOUN
ftr-466	654	45	1.1275	1.1275	NUM
ftr-466	654	46	-	-	SYM
ftr-466	654	47	4	4	NUM
ftr-466	654	48	,	,	PUNCT
ftr-466	654	49	61	61	NUM
ftr-466	654	50	tax	tax	NOUN
ftr-466	654	51	notes	note	NOUN
ftr-466	654	52	1241	1241	NUM
ftr-466	654	53	,	,	PUNCT
ftr-466	654	54	1242	1242	NUM
ftr-466	654	55	-	-	SYM
ftr-466	654	56	47	47	NUM
ftr-466	654	57	(	(	PUNCT
ftr-466	654	58	dec	dec	PROPN
ftr-466	654	59	.	.	PROPN
ftr-466	654	60	6	6	NUM
ftr-466	654	61	,	,	PUNCT
ftr-466	654	62	1993	1993	NUM
ftr-466	654	63	)	)	PUNCT
ftr-466	654	64	.	.	PUNCT
ftr-466	655	1	75	75	NUM
ftr-466	655	2	.	.	PUNCT
ftr-466	656	1	prop	prop	NOUN
ftr-466	656	2	.	.	PUNCT
ftr-466	656	3	regs	regs	PROPN
ftr-466	656	4	.	.	PUNCT
ftr-466	657	1	§	§	PROPN
ftr-466	657	2	1.1275	1.1275	NUM
ftr-466	657	3	-	-	SYM
ftr-466	657	4	4(g	4(g	NUM
ftr-466	657	5	)	)	PUNCT
ftr-466	657	6	,	,	PUNCT
ftr-466	657	7	56	56	NUM
ftr-466	657	8	fed	feed	VERB
ftr-466	657	9	.	.	PUNCT
ftr-466	658	1	reg	reg	PROPN
ftr-466	658	2	.	.	PUNCT
ftr-466	658	3	8308	8308	NUM
ftr-466	658	4	(	(	PUNCT
ftr-466	658	5	1991	1991	NUM
ftr-466	658	6	)	)	PUNCT
ftr-466	658	7	.	.	PUNCT
ftr-466	659	1	76	76	NUM
ftr-466	659	2	.	.	PUNCT
ftr-466	660	1	prop	prop	NOUN
ftr-466	660	2	.	.	PUNCT
ftr-466	660	3	regs	regs	PROPN
ftr-466	660	4	.	.	PUNCT
ftr-466	661	1	§	§	PROPN
ftr-466	661	2	1.1275	1.1275	NUM
ftr-466	661	3	-	-	SYM
ftr-466	661	4	4(g)(2)-(3	4(g)(2)-(3	NUM
ftr-466	661	5	)	)	PUNCT
ftr-466	661	6	,	,	PUNCT
ftr-466	661	7	56	56	NUM
ftr-466	661	8	fed	feed	VERB
ftr-466	661	9	.	.	PUNCT
ftr-466	662	1	reg	reg	PROPN
ftr-466	662	2	.	.	PUNCT
ftr-466	662	3	8308	8308	NUM
ftr-466	662	4	(	(	PUNCT
ftr-466	662	5	1991	1991	NUM
ftr-466	662	6	)	)	PUNCT
ftr-466	662	7	.	.	PUNCT
ftr-466	663	1	77	77	NUM
ftr-466	663	2	.	.	PUNCT
ftr-466	664	1	prop	prop	NOUN
ftr-466	664	2	.	.	PUNCT
ftr-466	664	3	regs	regs	PROPN
ftr-466	664	4	.	.	PUNCT
ftr-466	665	1	§	§	PROPN
ftr-466	665	2	1.1275	1.1275	NUM
ftr-466	665	3	-	-	SYM
ftr-466	665	4	4(g)(4	4(g)(4	NUM
ftr-466	665	5	)	)	PUNCT
ftr-466	665	6	,	,	PUNCT
ftr-466	665	7	56	56	NUM
ftr-466	665	8	fed	feed	VERB
ftr-466	665	9	.	.	PUNCT
ftr-466	666	1	reg	reg	PROPN
ftr-466	666	2	.	.	PUNCT
ftr-466	666	3	8308	8308	NUM
ftr-466	666	4	(	(	PUNCT
ftr-466	666	5	1991	1991	NUM
ftr-466	666	6	)	)	PUNCT
ftr-466	666	7	.	.	PUNCT
ftr-466	667	1	78	78	NUM
ftr-466	667	2	.	.	PUNCT
ftr-466	668	1	the	the	DET
ftr-466	668	2	bifurcation	bifurcation	NOUN
ftr-466	668	3	regulations	regulation	NOUN
ftr-466	668	4	applied	apply	VERB
ftr-466	668	5	to	to	ADP
ftr-466	668	6	cdis	cdis	NOUN
ftr-466	668	7	that	that	PRON
ftr-466	668	8	met	meet	VERB
ftr-466	668	9	all	all	PRON
ftr-466	668	10	of	of	ADP
ftr-466	668	11	the	the	DET
ftr-466	668	12	following	follow	VERB
ftr-466	668	13	requirements	requirement	NOUN
ftr-466	668	14	:	:	PUNCT
ftr-466	668	15	(	(	PUNCT
ftr-466	668	16	1	1	X
ftr-466	668	17	)	)	PUNCT
ftr-466	668	18	the	the	DET
ftr-466	668	19	cdi	cdi	PROPN
ftr-466	668	20	was	be	AUX
ftr-466	668	21	issued	issue	VERB
ftr-466	668	22	for	for	ADP
ftr-466	668	23	cash	cash	NOUN
ftr-466	668	24	or	or	CCONJ
ftr-466	668	25	publicly	publicly	ADV
ftr-466	668	26	traded	trade	VERB
ftr-466	668	27	property	property	NOUN
ftr-466	668	28	;	;	PUNCT
ftr-466	668	29	(	(	PUNCT
ftr-466	668	30	2	2	X
ftr-466	668	31	)	)	PUNCT
ftr-466	668	32	the	the	DET
ftr-466	668	33	cdi	cdi	PROPN
ftr-466	668	34	provided	provide	VERB
ftr-466	668	35	for	for	ADP
ftr-466	668	36	noncontingent	noncontingent	NOUN
ftr-466	668	37	payments	payment	NOUN
ftr-466	668	38	at	at	ADP
ftr-466	668	39	least	least	ADJ
ftr-466	668	40	equal	equal	ADJ
ftr-466	668	41	to	to	ADP
ftr-466	668	42	the	the	DET
ftr-466	668	43	issue	issue	NOUN
ftr-466	668	44	price	price	NOUN
ftr-466	668	45	;	;	PUNCT
ftr-466	668	46	and	and	CCONJ
ftr-466	668	47	(	(	PUNCT
ftr-466	668	48	3	3	X
ftr-466	668	49	)	)	PUNCT
ftr-466	668	50	the	the	DET
ftr-466	668	51	amount	amount	NOUN
ftr-466	668	52	of	of	ADP
ftr-466	668	53	the	the	DET
ftr-466	668	54	contingent	contingent	NOUN
ftr-466	668	55	payments	payment	NOUN
ftr-466	668	56	was	be	AUX
ftr-466	668	57	determined	determine	VERB
ftr-466	668	58	,	,	PUNCT
ftr-466	668	59	in	in	ADP
ftr-466	668	60	whole	whole	NOUN
ftr-466	668	61	or	or	CCONJ
ftr-466	668	62	in	in	ADP
ftr-466	668	63	part	part	NOUN
ftr-466	668	64	,	,	PUNCT
ftr-466	668	65	by	by	ADP
ftr-466	668	66	reference	reference	NOUN
ftr-466	668	67	to	to	ADP
ftr-466	668	68	the	the	DET
ftr-466	668	69	value	value	NOUN
ftr-466	668	70	of	of	ADP
ftr-466	668	71	publicly	publicly	ADV
ftr-466	668	72	traded	trade	VERB
ftr-466	668	73	property	property	NOUN
ftr-466	668	74	.	.	PUNCT
ftr-466	669	1	prop	prop	NOUN
ftr-466	669	2	.	.	PUNCT
ftr-466	669	3	regs	regs	PROPN
ftr-466	669	4	.	.	PUNCT
ftr-466	670	1	§	§	PROPN
ftr-466	670	2	1.1275	1.1275	NUM
ftr-466	670	3	-	-	SYM
ftr-466	670	4	4(g)(1	4(g)(1	NUM
ftr-466	670	5	)	)	PUNCT
ftr-466	670	6	,	,	PUNCT
ftr-466	670	7	56	56	NUM
ftr-466	670	8	fed	feed	VERB
ftr-466	670	9	.	.	PUNCT
ftr-466	671	1	reg	reg	PROPN
ftr-466	671	2	.	.	PUNCT
ftr-466	671	3	8308	8308	NUM
ftr-466	671	4	(	(	PUNCT
ftr-466	671	5	1991	1991	NUM
ftr-466	671	6	)	)	PUNCT
ftr-466	671	7	.	.	PUNCT
ftr-466	672	1	the	the	DET
ftr-466	672	2	bifurcation	bifurcation	NOUN
ftr-466	672	3	regulations	regulation	NOUN
ftr-466	672	4	did	do	AUX
ftr-466	672	5	not	not	PART
ftr-466	672	6	apply	apply	VERB
ftr-466	672	7	to	to	ADP
ftr-466	672	8	certain	certain	ADJ
ftr-466	672	9	instruments	instrument	NOUN
ftr-466	672	10	,	,	PUNCT
ftr-466	672	11	such	such	ADJ
ftr-466	672	12	as	as	ADP
ftr-466	672	13	cdis	cdi	NOUN
ftr-466	672	14	covered	cover	VERB
ftr-466	672	15	by	by	ADP
ftr-466	672	16	prior	prior	ADJ
ftr-466	672	17	sets	set	NOUN
ftr-466	672	18	of	of	ADP
ftr-466	672	19	proposed	propose	VERB
ftr-466	672	20	regulations	regulation	NOUN
ftr-466	672	21	,	,	PUNCT
ftr-466	672	22	where	where	SCONJ
ftr-466	672	23	the	the	DET
ftr-466	672	24	cdis	cdis	NOUN
ftr-466	672	25	provided	provide	VERB
ftr-466	672	26	for	for	ADP
ftr-466	672	27	contingent	contingent	ADJ
ftr-466	672	28	payments	payment	NOUN
ftr-466	672	29	that	that	PRON
ftr-466	672	30	were	be	AUX
ftr-466	672	31	determined	determine	VERB
ftr-466	672	32	by	by	ADP
ftr-466	672	33	reference	reference	NOUN
ftr-466	672	34	to	to	ADP
ftr-466	672	35	the	the	DET
ftr-466	672	36	value	value	NOUN
ftr-466	672	37	of	of	ADP
ftr-466	672	38	nonpublicly	nonpublicly	ADV
ftr-466	672	39	traded	trade	VERB
ftr-466	672	40	property	property	NOUN
ftr-466	672	41	.	.	PUNCT
ftr-466	673	1	in	in	ADP
ftr-466	673	2	addition	addition	NOUN
ftr-466	673	3	,	,	PUNCT
ftr-466	673	4	the	the	DET
ftr-466	673	5	bifurcation	bifurcation	NOUN
ftr-466	673	6	regulations	regulation	NOUN
ftr-466	673	7	would	would	AUX
ftr-466	673	8	not	not	PART
ftr-466	673	9	have	have	AUX
ftr-466	673	10	applied	apply	VERB
ftr-466	673	11	to	to	ADP
ftr-466	673	12	gold	gold	NOUN
ftr-466	673	13	notes	note	NOUN
ftr-466	673	14	because	because	SCONJ
ftr-466	673	15	these	these	DET
ftr-466	673	16	notes	note	NOUN
ftr-466	673	17	do	do	AUX
ftr-466	673	18	not	not	PART
ftr-466	673	19	provide	provide	VERB
ftr-466	673	20	for	for	ADP
ftr-466	673	21	noncontingent	noncontingent	NOUN
ftr-466	673	22	payments	payment	NOUN
ftr-466	673	23	at	at	ADP
ftr-466	673	24	least	least	ADJ
ftr-466	673	25	equal	equal	ADJ
ftr-466	673	26	to	to	ADP
ftr-466	673	27	their	their	PRON
ftr-466	673	28	issue	issue	NOUN
ftr-466	673	29	price	price	NOUN
ftr-466	673	30	.	.	PUNCT
ftr-466	674	1	79	79	NUM
ftr-466	674	2	.	.	PUNCT
ftr-466	675	1	the	the	DET
ftr-466	675	2	final	final	ADJ
ftr-466	675	3	regulations	regulation	NOUN
ftr-466	675	4	are	be	AUX
ftr-466	675	5	contained	contain	VERB
ftr-466	675	6	in	in	ADP
ftr-466	675	7	regs	reg	NOUN
ftr-466	675	8	.	.	PUNCT
ftr-466	676	1	§	§	PROPN
ftr-466	676	2	§	§	PROPN
ftr-466	676	3	1.1272	1.1272	NUM
ftr-466	676	4	-	-	SYM
ftr-466	676	5	1	1	NUM
ftr-466	676	6	,	,	PUNCT
ftr-466	676	7	1.1274	1.1274	NUM
ftr-466	676	8	-	-	SYM
ftr-466	676	9	2	2	NUM
ftr-466	676	10	,	,	PUNCT
ftr-466	676	11	1.1275	1.1275	NUM
ftr-466	676	12	-	-	SYM
ftr-466	676	13	2	2	NUM
ftr-466	676	14	,	,	PUNCT
ftr-466	676	15	-4	-4	INTJ
ftr-466	676	16	to	to	ADP
ftr-466	676	17	-6	-6	INTJ
ftr-466	676	18	.	.	PUNCT
ftr-466	677	1	for	for	ADP
ftr-466	677	2	purposes	purpose	NOUN
ftr-466	677	3	of	of	ADP
ftr-466	677	4	simplicity	simplicity	NOUN
ftr-466	677	5	,	,	PUNCT
ftr-466	677	6	this	this	DET
ftr-466	677	7	article	article	NOUN
ftr-466	677	8	will	will	AUX
ftr-466	677	9	refer	refer	VERB
ftr-466	677	10	to	to	ADP
ftr-466	677	11	the	the	DET
ftr-466	677	12	portions	portion	NOUN
ftr-466	677	13	of	of	ADP
ftr-466	677	14	these	these	DET
ftr-466	677	15	regulations	regulation	NOUN
ftr-466	677	16	that	that	PRON
ftr-466	677	17	address	address	VERB
ftr-466	677	18	the	the	DET
ftr-466	677	19	taxation	taxation	NOUN
ftr-466	677	20	of	of	ADP
ftr-466	677	21	cdis	cdis	PROPN
ftr-466	677	22	as	as	ADP
ftr-466	677	23	"	"	PUNCT
ftr-466	677	24	the	the	DET
ftr-466	677	25	cdi	cdi	PROPN
ftr-466	677	26	regulations	regulation	NOUN
ftr-466	677	27	.	.	PUNCT
ftr-466	677	28	"	"	PUNCT
ftr-466	678	1	[	[	X
ftr-466	678	2	vol	vol	NOUN
ftr-466	678	3	3:8	3:8	NUM
ftr-466	678	4	economically	economically	ADV
ftr-466	678	5	equivalent	equivalent	ADJ
ftr-466	678	6	financial	financial	ADJ
ftr-466	678	7	!	!	PUNCT
ftr-466	678	8	nstntments	nstntment	NOUN
ftr-466	678	9	that	that	PRON
ftr-466	678	10	were	be	AUX
ftr-466	678	11	issued	issue	VERB
ftr-466	678	12	for	for	ADP
ftr-466	678	13	nonpublicly	nonpublicly	ADV
ftr-466	678	14	traded	trade	VERB
ftr-466	678	15	property	property	NOUN
ftr-466	678	16	.	.	PUNCT
ftr-466	679	1	the	the	DET
ftr-466	679	2	latter	latter	ADJ
ftr-466	679	3	class	class	NOUN
ftr-466	679	4	of	of	ADP
ftr-466	679	5	cdis	cdis	NOUN
ftr-466	679	6	is	be	AUX
ftr-466	679	7	not	not	PART
ftr-466	679	8	relevant	relevant	ADJ
ftr-466	679	9	to	to	ADP
ftr-466	679	10	the	the	DET
ftr-466	679	11	instant	instant	ADJ
ftr-466	679	12	discussion.s	discussion.s	NOUN
ftr-466	679	13	with	with	ADP
ftr-466	679	14	respect	respect	NOUN
ftr-466	679	15	to	to	ADP
ftr-466	679	16	publicly	publicly	ADV
ftr-466	679	17	traded	trade	VERB
ftr-466	679	18	cdis	cdi	NOUN
ftr-466	679	19	that	that	PRON
ftr-466	679	20	were	be	AUX
ftr-466	679	21	issued	issue	VERB
ftr-466	679	22	for	for	ADP
ftr-466	679	23	cash	cash	NOUN
ftr-466	679	24	or	or	CCONJ
ftr-466	679	25	publicly	publicly	ADV
ftr-466	679	26	traded	trade	VERB
ftr-466	679	27	property	property	NOUN
ftr-466	679	28	,	,	PUNCT
ftr-466	679	29	the	the	DET
ftr-466	679	30	cdi	cdi	PROPN
ftr-466	679	31	regulations	regulation	NOUN
ftr-466	679	32	require	require	VERB
ftr-466	679	33	the	the	DET
ftr-466	679	34	parties	party	NOUN
ftr-466	679	35	to	to	ADP
ftr-466	679	36	these	these	DET
ftr-466	679	37	cdis	cdis	NOUN
ftr-466	679	38	to	to	ADP
ftr-466	679	39	:	:	PUNCT
ftr-466	679	40	(	(	PUNCT
ftr-466	679	41	1	1	X
ftr-466	679	42	)	)	PUNCT
ftr-466	679	43	compute	compute	VERB
ftr-466	679	44	the	the	DET
ftr-466	679	45	comparable	comparable	ADJ
ftr-466	679	46	yield	yield	NOUN
ftr-466	679	47	of	of	ADP
ftr-466	679	48	the	the	DET
ftr-466	679	49	cdi	cdi	PROPN
ftr-466	679	50	by	by	ADP
ftr-466	679	51	reference	reference	NOUN
ftr-466	679	52	to	to	ADP
ftr-466	679	53	the	the	DET
ftr-466	679	54	amount	amount	NOUN
ftr-466	679	55	of	of	ADP
ftr-466	679	56	interest	interest	NOUN
ftr-466	679	57	that	that	PRON
ftr-466	679	58	the	the	DET
ftr-466	679	59	issuer	issuer	NOUN
ftr-466	679	60	would	would	AUX
ftr-466	679	61	reasonably	reasonably	ADV
ftr-466	679	62	be	be	AUX
ftr-466	679	63	expected	expect	VERB
ftr-466	679	64	to	to	PART
ftr-466	679	65	pay	pay	VERB
ftr-466	679	66	on	on	ADP
ftr-466	679	67	a	a	DET
ftr-466	679	68	noncontingent	noncontingent	NOUN
ftr-466	679	69	fixed	fix	VERB
ftr-466	679	70	rate	rate	NOUN
ftr-466	679	71	debt	debt	NOUN
ftr-466	679	72	instrument;8	instrument;8	VERB
ftr-466	679	73	and	and	CCONJ
ftr-466	679	74	(	(	PUNCT
ftr-466	679	75	2	2	NUM
ftr-466	679	76	)	)	PUNCT
ftr-466	679	77	accrue	accrue	ADJ
ftr-466	679	78	interest	interest	NOUN
ftr-466	679	79	income	income	NOUN
ftr-466	679	80	and	and	CCONJ
ftr-466	679	81	expense	expense	NOUN
ftr-466	679	82	based	base	VERB
ftr-466	679	83	on	on	ADP
ftr-466	679	84	estimates	estimate	NOUN
ftr-466	679	85	of	of	ADP
ftr-466	679	86	the	the	DET
ftr-466	679	87	amount	amount	NOUN
ftr-466	679	88	of	of	ADP
ftr-466	679	89	the	the	DET
ftr-466	679	90	future	future	ADJ
ftr-466	679	91	contingent	contingent	NOUN
ftr-466	679	92	payments	payment	NOUN
ftr-466	679	93	,	,	PUNCT
ftr-466	679	94	which	which	PRON
ftr-466	679	95	estimates	estimate	VERB
ftr-466	679	96	,	,	PUNCT
ftr-466	679	97	in	in	ADP
ftr-466	679	98	the	the	DET
ftr-466	679	99	end	end	NOUN
ftr-466	679	100	,	,	PUNCT
ftr-466	679	101	produce	produce	VERB
ftr-466	679	102	the	the	DET
ftr-466	679	103	comparable	comparable	ADJ
ftr-466	679	104	yield	yield	NOUN
ftr-466	679	105	.	.	PUNCT
ftr-466	679	106	'	'	PUNCT
ftr-466	680	1	the	the	DET
ftr-466	680	2	cdi	cdi	PROPN
ftr-466	680	3	regulations	regulation	NOUN
ftr-466	680	4	also	also	ADV
ftr-466	680	5	contain	contain	VERB
ftr-466	680	6	new	new	ADJ
ftr-466	680	7	rules	rule	NOUN
ftr-466	680	8	that	that	PRON
ftr-466	680	9	allow	allow	VERB
ftr-466	680	10	taxpayers	taxpayer	NOUN
ftr-466	680	11	to	to	PART
ftr-466	680	12	integrate	integrate	VERB
ftr-466	680	13	a	a	DET
ftr-466	680	14	cdi	cdi	NOUN
ftr-466	680	15	with	with	ADP
ftr-466	680	16	certain	certain	ADJ
ftr-466	680	17	other	other	ADJ
ftr-466	680	18	positions	position	NOUN
ftr-466	680	19	and	and	CCONJ
ftr-466	680	20	treat	treat	VERB
ftr-466	680	21	the	the	DET
ftr-466	680	22	integrated	integrate	VERB
ftr-466	680	23	position	position	NOUN
ftr-466	680	24	as	as	ADP
ftr-466	680	25	a	a	DET
ftr-466	680	26	single	single	ADJ
ftr-466	680	27	debt	debt	NOUN
ftr-466	680	28	instrument	instrument	NOUN
ftr-466	680	29	for	for	ADP
ftr-466	680	30	federal	federal	ADJ
ftr-466	680	31	tax	tax	NOUN
ftr-466	680	32	purposes	purpose	NOUN
ftr-466	680	33	.	.	PUNCT
ftr-466	681	1	"	"	PUNCT
ftr-466	681	2	'	'	PUNCT
ftr-466	681	3	that	that	PRON
ftr-466	681	4	is	be	AUX
ftr-466	681	5	,	,	PUNCT
ftr-466	681	6	if	if	SCONJ
ftr-466	681	7	one	one	NUM
ftr-466	681	8	of	of	ADP
ftr-466	681	9	the	the	DET
ftr-466	681	10	parties	party	NOUN
ftr-466	681	11	to	to	ADP
ftr-466	681	12	a	a	DET
ftr-466	681	13	cdi	cdi	PROPN
ftr-466	681	14	enters	enter	VERB
ftr-466	681	15	into	into	ADP
ftr-466	681	16	a	a	DET
ftr-466	681	17	"	"	PUNCT
ftr-466	681	18	perfect	perfect	ADJ
ftr-466	681	19	hedge	hedge	NOUN
ftr-466	681	20	"	"	PUNCT
ftr-466	681	21	of	of	ADP
ftr-466	681	22	the	the	DET
ftr-466	681	23	cdi	cdi	PROPN
ftr-466	681	24	,	,	PUNCT
ftr-466	681	25	and	and	CCONJ
ftr-466	681	26	the	the	DET
ftr-466	681	27	cash	cash	NOUN
ftr-466	681	28	flows	flow	NOUN
ftr-466	681	29	produced	produce	VERB
ftr-466	681	30	by	by	ADP
ftr-466	681	31	the	the	DET
ftr-466	681	32	combination	combination	NOUN
ftr-466	681	33	of	of	ADP
ftr-466	681	34	the	the	DET
ftr-466	681	35	cdi	cdi	PROPN
ftr-466	681	36	and	and	CCONJ
ftr-466	681	37	the	the	DET
ftr-466	681	38	perfect	perfect	ADJ
ftr-466	681	39	hedge	hedge	NOUN
ftr-466	681	40	replicate	replicate	VERB
ftr-466	681	41	the	the	DET
ftr-466	681	42	cash	cash	NOUN
ftr-466	681	43	flows	flow	NOUN
ftr-466	681	44	of	of	ADP
ftr-466	681	45	a	a	DET
ftr-466	681	46	fixed	fix	VERB
ftr-466	681	47	or	or	CCONJ
ftr-466	681	48	variable	variable	ADJ
ftr-466	681	49	rate	rate	NOUN
ftr-466	681	50	debt	debt	NOUN
ftr-466	681	51	instrument	instrument	NOUN
ftr-466	681	52	,	,	PUNCT
ftr-466	681	53	then	then	ADV
ftr-466	681	54	that	that	DET
ftr-466	681	55	party	party	NOUN
ftr-466	681	56	will	will	AUX
ftr-466	681	57	be	be	AUX
ftr-466	681	58	treated	treat	VERB
ftr-466	681	59	for	for	ADP
ftr-466	681	60	all	all	DET
ftr-466	681	61	purposes	purpose	NOUN
ftr-466	681	62	of	of	ADP
ftr-466	681	63	the	the	DET
ftr-466	681	64	code	code	NOUN
ftr-466	681	65	as	as	ADP
ftr-466	681	66	having	having	AUX
ftr-466	681	67	issued	issue	VERB
ftr-466	681	68	(	(	PUNCT
ftr-466	681	69	or	or	CCONJ
ftr-466	681	70	purchased	purchase	VERB
ftr-466	681	71	,	,	PUNCT
ftr-466	681	72	as	as	SCONJ
ftr-466	681	73	the	the	DET
ftr-466	681	74	case	case	NOUN
ftr-466	681	75	may	may	AUX
ftr-466	681	76	be	be	AUX
ftr-466	681	77	)	)	PUNCT
ftr-466	681	78	a	a	DET
ftr-466	681	79	fixed	fix	VERB
ftr-466	681	80	or	or	CCONJ
ftr-466	681	81	variable	variable	ADJ
ftr-466	681	82	rate	rate	NOUN
ftr-466	681	83	debt	debt	NOUN
ftr-466	681	84	instrument	instrument	NOUN
ftr-466	681	85	.	.	PUNCT
ftr-466	682	1	in	in	ADP
ftr-466	682	2	order	order	NOUN
ftr-466	682	3	for	for	SCONJ
ftr-466	682	4	a	a	DET
ftr-466	682	5	financial	financial	ADJ
ftr-466	682	6	instrument	instrument	NOUN
ftr-466	682	7	to	to	PART
ftr-466	682	8	fall	fall	VERB
ftr-466	682	9	within	within	ADP
ftr-466	682	10	the	the	DET
ftr-466	682	11	loss	loss	NOUN
ftr-466	682	12	deferral	deferral	ADJ
ftr-466	682	13	rules	rule	NOUN
ftr-466	682	14	of	of	ADP
ftr-466	682	15	section	section	NOUN
ftr-466	682	16	1092	1092	NUM
ftr-466	682	17	,	,	PUNCT
ftr-466	682	18	the	the	DET
ftr-466	682	19	instrument	instrument	NOUN
ftr-466	682	20	must	must	AUX
ftr-466	682	21	,	,	PUNCT
ftr-466	682	22	among	among	ADP
ftr-466	682	23	other	other	ADJ
ftr-466	682	24	things	thing	NOUN
ftr-466	682	25	,	,	PUNCT
ftr-466	682	26	constitute	constitute	VERB
ftr-466	682	27	a	a	DET
ftr-466	682	28	"	"	PUNCT
ftr-466	682	29	position	position	NOUN
ftr-466	682	30	"	"	PUNCT
ftr-466	682	31	in	in	ADP
ftr-466	682	32	property	property	NOUN
ftr-466	682	33	within	within	ADP
ftr-466	682	34	the	the	DET
ftr-466	682	35	meaning	meaning	NOUN
ftr-466	682	36	of	of	ADP
ftr-466	682	37	section	section	NOUN
ftr-466	682	38	1092.8	1092.8	NUM
ftr-466	682	39	some	some	DET
ftr-466	682	40	commentators	commentator	NOUN
ftr-466	682	41	contend	contend	VERB
ftr-466	682	42	that	that	SCONJ
ftr-466	682	43	a	a	DET
ftr-466	682	44	cdi	cdi	PROPN
ftr-466	682	45	qualifies	qualify	VERB
ftr-466	682	46	as	as	ADP
ftr-466	682	47	a	a	DET
ftr-466	682	48	position	position	NOUN
ftr-466	682	49	in	in	ADP
ftr-466	682	50	personal	personal	ADJ
ftr-466	682	51	property	property	NOUN
ftr-466	682	52	within	within	ADP
ftr-466	682	53	the	the	DET
ftr-466	682	54	meaning	meaning	NOUN
ftr-466	682	55	of	of	ADP
ftr-466	682	56	section	section	NOUN
ftr-466	682	57	1092.86	1092.86	NUM
ftr-466	682	58	one	one	NUM
ftr-466	682	59	can	can	AUX
ftr-466	682	60	,	,	PUNCT
ftr-466	682	61	however	however	ADV
ftr-466	682	62	,	,	PUNCT
ftr-466	682	63	argue	argue	VERB
ftr-466	682	64	that	that	SCONJ
ftr-466	682	65	under	under	ADP
ftr-466	682	66	current	current	ADJ
ftr-466	682	67	law	law	NOUN
ftr-466	682	68	,	,	PUNCT
ftr-466	682	69	gold	gold	NOUN
ftr-466	682	70	notes	note	NOUN
ftr-466	682	71	are	be	AUX
ftr-466	682	72	not	not	PART
ftr-466	682	73	positions	position	NOUN
ftr-466	682	74	in	in	ADP
ftr-466	682	75	personal	personal	ADJ
ftr-466	682	76	property	property	NOUN
ftr-466	682	77	within	within	ADP
ftr-466	682	78	the	the	DET
ftr-466	682	79	meaning	meaning	NOUN
ftr-466	682	80	of	of	ADP
ftr-466	682	81	section	section	NOUN
ftr-466	682	82	1092	1092	NUM
ftr-466	682	83	.	.	PUNCT
ftr-466	682	84	"	"	PUNCT
ftr-466	683	1	there	there	PRON
ftr-466	683	2	is	be	VERB
ftr-466	683	3	no	no	DET
ftr-466	683	4	clear	clear	ADJ
ftr-466	683	5	primary	primary	ADJ
ftr-466	683	6	authority	authority	NOUN
ftr-466	683	7	supporting	support	VERB
ftr-466	683	8	either	either	DET
ftr-466	683	9	80	80	NUM
ftr-466	683	10	.	.	PUNCT
ftr-466	684	1	see	see	VERB
ftr-466	684	2	sources	source	NOUN
ftr-466	684	3	cited	cite	VERB
ftr-466	684	4	supra	supra	PROPN
ftr-466	684	5	note	note	PROPN
ftr-466	684	6	68	68	NUM
ftr-466	684	7	.	.	NOUN
ftr-466	684	8	81	81	NUM
ftr-466	684	9	.	.	PUNCT
ftr-466	685	1	regs	regs	PROPN
ftr-466	685	2	.	.	PUNCT
ftr-466	686	1	§	§	PROPN
ftr-466	686	2	1.1275	1.1275	NUM
ftr-466	686	3	-	-	SYM
ftr-466	686	4	4(b)(3)(i	4(b)(3)(i	NUM
ftr-466	686	5	)	)	PUNCT
ftr-466	686	6	,	,	PUNCT
ftr-466	686	7	(	(	PUNCT
ftr-466	686	8	b)(4)(i)(a	b)(4)(i)(a	NOUN
ftr-466	686	9	)	)	PUNCT
ftr-466	686	10	.	.	PUNCT
ftr-466	687	1	82	82	NUM
ftr-466	687	2	.	.	PUNCT
ftr-466	687	3	regs	regs	PROPN
ftr-466	687	4	.	.	PUNCT
ftr-466	688	1	§	§	PROPN
ftr-466	688	2	1.1275	1.1275	NUM
ftr-466	688	3	-	-	SYM
ftr-466	688	4	4(b)(3)(ii	4(b)(3)(ii	NUM
ftr-466	688	5	)	)	PUNCT
ftr-466	688	6	,	,	PUNCT
ftr-466	688	7	(	(	PUNCT
ftr-466	688	8	b)(4)(ii)(c	b)(4)(ii)(c	X
ftr-466	688	9	)	)	PUNCT
ftr-466	688	10	;	;	PUNCT
ftr-466	688	11	see	see	VERB
ftr-466	688	12	also	also	ADV
ftr-466	688	13	daniel	daniel	PROPN
ftr-466	688	14	shefter	shefter	PROPN
ftr-466	688	15	,	,	PUNCT
ftr-466	688	16	a	a	DET
ftr-466	688	17	brief	brief	ADJ
ftr-466	688	18	intro	intro	NOUN
ftr-466	688	19	to	to	ADP
ftr-466	688	20	the	the	DET
ftr-466	688	21	contingent	contingent	ADJ
ftr-466	688	22	payment	payment	NOUN
ftr-466	688	23	debt	debt	NOUN
ftr-466	688	24	instrument	instrument	NOUN
ftr-466	688	25	regs	reg	NOUN
ftr-466	688	26	.	.	PUNCT
ftr-466	688	27	,	,	PUNCT
ftr-466	688	28	72	72	NUM
ftr-466	688	29	tax	tax	NOUN
ftr-466	688	30	notes	note	NOUN
ftr-466	688	31	479	479	NUM
ftr-466	688	32	,	,	PUNCT
ftr-466	688	33	479	479	NUM
ftr-466	688	34	-	-	SYM
ftr-466	688	35	80	80	NUM
ftr-466	688	36	(	(	PUNCT
ftr-466	688	37	july	july	PROPN
ftr-466	688	38	22	22	NUM
ftr-466	688	39	,	,	PUNCT
ftr-466	688	40	1996	1996	NUM
ftr-466	688	41	)	)	PUNCT
ftr-466	688	42	(	(	PUNCT
ftr-466	688	43	the	the	DET
ftr-466	688	44	cdi	cdi	PROPN
ftr-466	688	45	regulations	regulation	NOUN
ftr-466	688	46	employ	employ	VERB
ftr-466	688	47	"	"	PUNCT
ftr-466	688	48	a	a	DET
ftr-466	688	49	relatively	relatively	ADV
ftr-466	688	50	complex	complex	ADJ
ftr-466	688	51	approach	approach	NOUN
ftr-466	688	52	that	that	PRON
ftr-466	688	53	generally	generally	ADV
ftr-466	688	54	requires	require	VERB
ftr-466	688	55	issuers	issuer	NOUN
ftr-466	688	56	and	and	CCONJ
ftr-466	688	57	holders	holder	NOUN
ftr-466	688	58	to	to	PART
ftr-466	688	59	accrue	accrue	VERB
ftr-466	688	60	interest	interest	NOUN
ftr-466	688	61	deductions	deduction	NOUN
ftr-466	688	62	and	and	CCONJ
ftr-466	688	63	interest	interest	NOUN
ftr-466	688	64	income	income	NOUN
ftr-466	688	65	over	over	ADP
ftr-466	688	66	time	time	NOUN
ftr-466	688	67	based	base	VERB
ftr-466	688	68	on	on	ADP
ftr-466	688	69	a	a	DET
ftr-466	688	70	projected	project	VERB
ftr-466	688	71	payment	payment	NOUN
ftr-466	688	72	schedule	schedule	NOUN
ftr-466	688	73	that	that	PRON
ftr-466	688	74	is	be	AUX
ftr-466	688	75	derived	derive	VERB
ftr-466	688	76	from	from	ADP
ftr-466	688	77	the	the	DET
ftr-466	688	78	issuer	issuer	NOUN
ftr-466	688	79	's	's	PART
ftr-466	688	80	cost	cost	NOUN
ftr-466	688	81	of	of	ADP
ftr-466	688	82	capital	capital	NOUN
ftr-466	688	83	for	for	ADP
ftr-466	688	84	fixed	fix	VERB
ftr-466	688	85	-	-	PUNCT
ftr-466	688	86	rate	rate	NOUN
ftr-466	688	87	noncontingent	noncontingent	NOUN
ftr-466	688	88	debt	debt	NOUN
ftr-466	688	89	instruments	instrument	NOUN
ftr-466	688	90	.	.	PUNCT
ftr-466	688	91	"	"	PUNCT
ftr-466	688	92	)	)	PUNCT
ftr-466	688	93	.	.	PUNCT
ftr-466	689	1	if	if	SCONJ
ftr-466	689	2	the	the	DET
ftr-466	689	3	actual	actual	ADJ
ftr-466	689	4	payments	payment	NOUN
ftr-466	689	5	on	on	ADP
ftr-466	689	6	a	a	DET
ftr-466	689	7	cdi	cdi	NOUN
ftr-466	689	8	,	,	PUNCT
ftr-466	689	9	when	when	SCONJ
ftr-466	689	10	received	receive	VERB
ftr-466	689	11	by	by	ADP
ftr-466	689	12	the	the	DET
ftr-466	689	13	holders	holder	NOUN
ftr-466	689	14	,	,	PUNCT
ftr-466	689	15	differ	differ	VERB
ftr-466	689	16	from	from	ADP
ftr-466	689	17	the	the	DET
ftr-466	689	18	estimated	estimate	VERB
ftr-466	689	19	payment	payment	NOUN
ftr-466	689	20	schedule	schedule	NOUN
ftr-466	689	21	applicable	applicable	ADJ
ftr-466	689	22	to	to	ADP
ftr-466	689	23	that	that	DET
ftr-466	689	24	cdi	cdi	PROPN
ftr-466	689	25	,	,	PUNCT
ftr-466	689	26	the	the	DET
ftr-466	689	27	issuer	issuer	NOUN
ftr-466	689	28	and	and	CCONJ
ftr-466	689	29	holders	holder	NOUN
ftr-466	689	30	of	of	ADP
ftr-466	689	31	that	that	PRON
ftr-466	689	32	cdi	cdi	PROPN
ftr-466	689	33	must	must	AUX
ftr-466	689	34	adjust	adjust	VERB
ftr-466	689	35	their	their	PRON
ftr-466	689	36	interest	interest	NOUN
ftr-466	689	37	deductions	deduction	NOUN
ftr-466	689	38	and	and	CCONJ
ftr-466	689	39	income	income	NOUN
ftr-466	689	40	accordingly	accordingly	ADV
ftr-466	689	41	.	.	PUNCT
ftr-466	690	1	83	83	NUM
ftr-466	690	2	.	.	PUNCT
ftr-466	690	3	regs	regs	PROPN
ftr-466	690	4	.	.	PUNCT
ftr-466	691	1	§	§	PROPN
ftr-466	691	2	1.1275	1.1275	NUM
ftr-466	691	3	-	-	SYM
ftr-466	691	4	6	6	NUM
ftr-466	691	5	.	.	NOUN
ftr-466	691	6	84	84	NUM
ftr-466	691	7	.	.	PUNCT
ftr-466	692	1	i	i	PRON
ftr-466	692	2	d.	d.	PROPN
ftr-466	692	3	;	;	PUNCT
ftr-466	692	4	see	see	VERB
ftr-466	692	5	also	also	ADV
ftr-466	692	6	edward	edward	PROPN
ftr-466	692	7	d.	d.	PROPN
ftr-466	692	8	kleinbard	kleinbard	PROPN
ftr-466	692	9	et	et	PROPN
ftr-466	692	10	al	al	PROPN
ftr-466	692	11	.	.	PROPN
ftr-466	692	12	,	,	PUNCT
ftr-466	692	13	final	final	ADJ
ftr-466	692	14	tax	tax	NOUN
ftr-466	692	15	regulations	regulation	NOUN
ftr-466	692	16	governing	govern	VERB
ftr-466	692	17	contingent	contingent	ADJ
ftr-466	692	18	payment	payment	NOUN
ftr-466	692	19	debt	debt	NOUN
ftr-466	692	20	obligations	obligation	NOUN
ftr-466	692	21	,	,	PUNCT
ftr-466	692	22	72	72	NUM
ftr-466	692	23	tax	tax	NOUN
ftr-466	692	24	notes	note	NOUN
ftr-466	692	25	499	499	NUM
ftr-466	692	26	,	,	PUNCT
ftr-466	692	27	504	504	NUM
ftr-466	692	28	(	(	PUNCT
ftr-466	692	29	july	july	PROPN
ftr-466	692	30	22	22	NUM
ftr-466	692	31	,	,	PUNCT
ftr-466	692	32	1996	1996	NUM
ftr-466	692	33	)	)	PUNCT
ftr-466	692	34	(	(	PUNCT
ftr-466	692	35	providing	provide	VERB
ftr-466	692	36	a	a	DET
ftr-466	692	37	detailed	detailed	ADJ
ftr-466	692	38	discussion	discussion	NOUN
ftr-466	692	39	of	of	ADP
ftr-466	692	40	the	the	DET
ftr-466	692	41	hedging	hedge	VERB
ftr-466	692	42	provisions	provision	NOUN
ftr-466	692	43	of	of	ADP
ftr-466	692	44	the	the	DET
ftr-466	692	45	final	final	ADJ
ftr-466	692	46	regulations	regulation	NOUN
ftr-466	692	47	)	)	PUNCT
ftr-466	692	48	.	.	PUNCT
ftr-466	693	1	85	85	NUM
ftr-466	693	2	.	.	PUNCT
ftr-466	694	1	see	see	VERB
ftr-466	694	2	infra	infra	NOUN
ftr-466	694	3	notes	note	VERB
ftr-466	694	4	180	180	NUM
ftr-466	694	5	-	-	SYM
ftr-466	694	6	186	186	NUM
ftr-466	694	7	and	and	CCONJ
ftr-466	694	8	accompanying	accompany	VERB
ftr-466	694	9	texl	texl	NOUN
ftr-466	694	10	86	86	NUM
ftr-466	694	11	.	.	PUNCT
ftr-466	695	1	e.g.	e.g.	ADV
ftr-466	695	2	,	,	PUNCT
ftr-466	695	3	sheppard	sheppard	NOUN
ftr-466	695	4	,	,	PUNCT
ftr-466	695	5	adding	add	VERB
ftr-466	695	6	pep	pep	NOUN
ftr-466	695	7	,	,	PUNCT
ftr-466	695	8	supra	supra	PROPN
ftr-466	695	9	note	note	NOUN
ftr-466	695	10	4	4	NUM
ftr-466	695	11	,	,	PUNCT
ftr-466	695	12	at	at	ADP
ftr-466	695	13	1594	1594	NUM
ftr-466	695	14	-	-	SYM
ftr-466	695	15	96	96	NUM
ftr-466	695	16	.	.	PUNCT
ftr-466	695	17	87	87	NUM
ftr-466	695	18	.	.	PUNCT
ftr-466	696	1	in	in	ADP
ftr-466	696	2	order	order	NOUN
ftr-466	696	3	for	for	SCONJ
ftr-466	696	4	a	a	DET
ftr-466	696	5	financial	financial	ADJ
ftr-466	696	6	instrument	instrument	NOUN
ftr-466	696	7	to	to	PART
ftr-466	696	8	fall	fall	VERB
ftr-466	696	9	within	within	ADP
ftr-466	696	10	§	§	PROPN
ftr-466	696	11	1092	1092	NUM
ftr-466	696	12	,	,	PUNCT
ftr-466	696	13	that	that	DET
ftr-466	696	14	instrument	instrument	NOUN
ftr-466	696	15	must	must	AUX
ftr-466	696	16	constitute	constitute	VERB
ftr-466	696	17	a	a	DET
ftr-466	696	18	"	"	PUNCT
ftr-466	696	19	position	position	NOUN
ftr-466	696	20	"	"	PUNCT
ftr-466	696	21	in	in	ADP
ftr-466	696	22	personal	personal	ADJ
ftr-466	696	23	property	property	NOUN
ftr-466	696	24	.	.	PUNCT
ftr-466	697	1	section	section	NOUN
ftr-466	697	2	1092(d)(2	1092(d)(2	NOUN
ftr-466	697	3	)	)	PUNCT
ftr-466	697	4	states	state	VERB
ftr-466	697	5	that	that	SCONJ
ftr-466	697	6	"	"	PUNCT
ftr-466	697	7	the	the	DET
ftr-466	697	8	term	term	NOUN
ftr-466	697	9	'	'	PUNCT
ftr-466	697	10	position	position	NOUN
ftr-466	697	11	'	'	PUNCT
ftr-466	697	12	means	mean	VERB
ftr-466	697	13	an	an	DET
ftr-466	697	14	interest	interest	NOUN
ftr-466	697	15	(	(	PUNCT
ftr-466	697	16	including	include	VERB
ftr-466	697	17	a	a	DET
ftr-466	697	18	futures	future	NOUN
ftr-466	697	19	or	or	CCONJ
ftr-466	697	20	forward	forward	ADJ
ftr-466	697	21	contract	contract	NOUN
ftr-466	697	22	or	or	CCONJ
ftr-466	697	23	option	option	NOUN
ftr-466	697	24	)	)	PUNCT
ftr-466	697	25	in	in	ADP
ftr-466	697	26	personal	personal	ADJ
ftr-466	697	27	property	property	NOUN
ftr-466	697	28	.	.	PUNCT
ftr-466	697	29	"	"	PUNCT
ftr-466	698	1	the	the	DET
ftr-466	698	2	19971	19971	NUM
ftr-466	698	3	florida	florida	PROPN
ftr-466	698	4	tax	tax	NOUN
ftr-466	698	5	review	review	NOUN
ftr-466	698	6	regulations	regulation	NOUN
ftr-466	698	7	are	be	AUX
ftr-466	698	8	not	not	PART
ftr-466	698	9	particularly	particularly	ADV
ftr-466	698	10	helpful	helpful	ADJ
ftr-466	698	11	in	in	ADP
ftr-466	698	12	defin*ng	defin*ng	PROPN
ftr-466	698	13	the	the	DET
ftr-466	698	14	scope	scope	NOUN
ftr-466	698	15	of	of	ADP
ftr-466	698	16	the	the	DET
ftr-466	698	17	term	term	NOUN
ftr-466	698	18	"	"	PUNCT
ftr-466	698	19	position	position	NOUN
ftr-466	698	20	,	,	PUNCT
ftr-466	698	21	"	"	PUNCT
ftr-466	698	22	as	as	SCONJ
ftr-466	698	23	they	they	PRON
ftr-466	698	24	simply	simply	ADV
ftr-466	698	25	provide	provide	VERB
ftr-466	698	26	that	that	SCONJ
ftr-466	698	27	the	the	DET
ftr-466	698	28	term	term	NOUN
ftr-466	698	29	"	"	PUNCT
ftr-466	698	30	position	position	NOUN
ftr-466	698	31	"	"	PUNCT
ftr-466	698	32	means	mean	VERB
ftr-466	698	33	"	"	PUNCT
ftr-466	698	34	position	position	NOUN
ftr-466	698	35	"	"	PUNCT
ftr-466	698	36	as	as	SCONJ
ftr-466	698	37	that	that	DET
ftr-466	698	38	term	term	NOUN
ftr-466	698	39	is	be	AUX
ftr-466	698	40	used	use	VERB
ftr-466	698	41	in	in	ADP
ftr-466	698	42	§	§	PROPN
ftr-466	698	43	1092(d)(2	1092(d)(2	NUM
ftr-466	698	44	)	)	PUNCT
ftr-466	698	45	.	.	PUNCT
ftr-466	699	1	e.g.	e.g.	ADV
ftr-466	699	2	,	,	PUNCT
ftr-466	699	3	temp	temp	NOUN
ftr-466	699	4	.	.	PUNCT
ftr-466	699	5	regs	regs	PROPN
ftr-466	699	6	.	.	PUNCT
ftr-466	700	1	§	§	PROPN
ftr-466	700	2	1.1092(b)-5(h	1.1092(b)-5(h	NUM
ftr-466	700	3	)	)	PUNCT
ftr-466	700	4	.	.	PUNCT
ftr-466	701	1	section	section	NOUN
ftr-466	701	2	1092(c)(3)(a)(iii	1092(c)(3)(a)(iii	PROPN
ftr-466	701	3	)	)	PUNCT
ftr-466	701	4	indicates	indicate	VERB
ftr-466	701	5	that	that	SCONJ
ftr-466	701	6	debt	debt	NOUN
ftr-466	701	7	instruments	instrument	NOUN
ftr-466	701	8	can	can	AUX
ftr-466	701	9	be	be	AUX
ftr-466	701	10	personal	personal	ADJ
ftr-466	701	11	property	property	NOUN
ftr-466	701	12	,	,	PUNCT
ftr-466	701	13	and	and	CCONJ
ftr-466	701	14	that	that	SCONJ
ftr-466	701	15	a	a	DET
ftr-466	701	16	taxpayer	taxpayer	NOUN
ftr-466	701	17	who	who	PRON
ftr-466	701	18	has	have	VERB
ftr-466	701	19	positions	position	NOUN
ftr-466	701	20	in	in	ADP
ftr-466	701	21	certain	certain	ADJ
ftr-466	701	22	debt	debt	NOUN
ftr-466	701	23	instruments	instrument	NOUN
ftr-466	701	24	may	may	AUX
ftr-466	701	25	be	be	AUX
ftr-466	701	26	subject	subject	ADJ
ftr-466	701	27	to	to	ADP
ftr-466	701	28	the	the	DET
ftr-466	701	29	straddle	straddle	NOUN
ftr-466	701	30	rules	rule	NOUN
ftr-466	701	31	;	;	PUNCT
ftr-466	701	32	that	that	DET
ftr-466	701	33	provision	provision	NOUN
ftr-466	701	34	,	,	PUNCT
ftr-466	701	35	however	however	ADV
ftr-466	701	36	,	,	PUNCT
ftr-466	701	37	is	be	AUX
ftr-466	701	38	not	not	PART
ftr-466	701	39	authority	authority	NOUN
ftr-466	701	40	for	for	ADP
ftr-466	701	41	the	the	DET
ftr-466	701	42	proposition	proposition	NOUN
ftr-466	701	43	that	that	SCONJ
ftr-466	701	44	a	a	DET
ftr-466	701	45	debt	debt	NOUN
ftr-466	701	46	instrument	instrument	NOUN
ftr-466	701	47	itself	itself	PRON
ftr-466	701	48	can	can	AUX
ftr-466	701	49	qualify	qualify	VERB
ftr-466	701	50	as	as	ADP
ftr-466	701	51	a	a	DET
ftr-466	701	52	position	position	NOUN
ftr-466	701	53	in	in	ADP
ftr-466	701	54	the	the	DET
ftr-466	701	55	underlying	underlie	VERB
ftr-466	701	56	personal	personal	ADJ
ftr-466	701	57	property	property	NOUN
ftr-466	701	58	.	.	PUNCT
ftr-466	702	1	moreover	moreover	ADV
ftr-466	702	2	,	,	PUNCT
ftr-466	702	3	§	§	PROPN
ftr-466	702	4	1092(d)(7	1092(d)(7	NUM
ftr-466	702	5	)	)	PUNCT
ftr-466	702	6	provides	provide	VERB
ftr-466	702	7	that	that	SCONJ
ftr-466	702	8	a	a	DET
ftr-466	702	9	debt	debt	NOUN
ftr-466	702	10	instrument	instrument	NOUN
ftr-466	702	11	that	that	PRON
ftr-466	702	12	is	be	AUX
ftr-466	702	13	denominated	denominate	VERB
ftr-466	702	14	in	in	ADP
ftr-466	702	15	a	a	DET
ftr-466	702	16	currency	currency	NOUN
ftr-466	702	17	other	other	ADJ
ftr-466	702	18	than	than	ADP
ftr-466	702	19	the	the	DET
ftr-466	702	20	taxpayer	taxpayer	NOUN
ftr-466	702	21	's	's	PART
ftr-466	702	22	functional	functional	ADJ
ftr-466	702	23	currency	currency	NOUN
ftr-466	702	24	(	(	PUNCT
ftr-466	702	25	a	a	DET
ftr-466	702	26	"	"	PUNCT
ftr-466	702	27	nonfunctional	nonfunctional	ADJ
ftr-466	702	28	currency	currency	NOUN
ftr-466	702	29	"	"	PUNCT
ftr-466	702	30	)	)	PUNCT
ftr-466	702	31	will	will	AUX
ftr-466	702	32	be	be	AUX
ftr-466	702	33	treated	treat	VERB
ftr-466	702	34	as	as	ADP
ftr-466	702	35	a	a	DET
ftr-466	702	36	position	position	NOUN
ftr-466	702	37	in	in	ADP
ftr-466	702	38	that	that	DET
ftr-466	702	39	nonfunctional	nonfunctional	ADJ
ftr-466	702	40	currency	currency	NOUN
ftr-466	702	41	within	within	ADP
ftr-466	702	42	the	the	DET
ftr-466	702	43	meaning	meaning	NOUN
ftr-466	702	44	of	of	ADP
ftr-466	702	45	§	§	PROPN
ftr-466	702	46	1092(d)(2	1092(d)(2	NUM
ftr-466	702	47	)	)	PUNCT
ftr-466	702	48	.	.	PUNCT
ftr-466	703	1	section	section	NOUN
ftr-466	703	2	1092(d)(2	1092(d)(2	NOUN
ftr-466	703	3	)	)	PUNCT
ftr-466	703	4	makes	make	VERB
ftr-466	703	5	clear	clear	ADJ
ftr-466	703	6	that	that	SCONJ
ftr-466	703	7	a	a	DET
ftr-466	703	8	forward	forward	ADJ
ftr-466	703	9	contract	contract	NOUN
ftr-466	703	10	or	or	CCONJ
ftr-466	703	11	option	option	NOUN
ftr-466	703	12	on	on	ADP
ftr-466	703	13	a	a	DET
ftr-466	703	14	nonfunctional	nonfunctional	ADJ
ftr-466	703	15	currency	currency	NOUN
ftr-466	703	16	will	will	AUX
ftr-466	703	17	qualify	qualify	VERB
ftr-466	703	18	as	as	ADP
ftr-466	703	19	a	a	DET
ftr-466	703	20	position	position	NOUN
ftr-466	703	21	in	in	ADP
ftr-466	703	22	personal	personal	ADJ
ftr-466	703	23	property	property	NOUN
ftr-466	703	24	.	.	PUNCT
ftr-466	704	1	thus	thus	ADV
ftr-466	704	2	,	,	PUNCT
ftr-466	704	3	one	one	PRON
ftr-466	704	4	must	must	AUX
ftr-466	704	5	determine	determine	VERB
ftr-466	704	6	why	why	SCONJ
ftr-466	704	7	,	,	PUNCT
ftr-466	704	8	if	if	SCONJ
ftr-466	704	9	debt	debt	NOUN
ftr-466	704	10	instruments	instrument	NOUN
ftr-466	704	11	already	already	ADV
ftr-466	704	12	qualify	qualify	VERB
ftr-466	704	13	as	as	ADP
ftr-466	704	14	positions	position	NOUN
ftr-466	704	15	in	in	ADP
ftr-466	704	16	personal	personal	ADJ
ftr-466	704	17	property	property	NOUN
ftr-466	704	18	,	,	PUNCT
ftr-466	704	19	congress	congress	PROPN
ftr-466	704	20	enacted	enact	VERB
ftr-466	704	21	a	a	DET
ftr-466	704	22	"	"	PUNCT
ftr-466	704	23	special	special	ADJ
ftr-466	704	24	rule	rule	NOUN
ftr-466	704	25	"	"	PUNCT
ftr-466	704	26	for	for	ADP
ftr-466	704	27	debt	debt	NOUN
ftr-466	704	28	instruments	instrument	NOUN
ftr-466	704	29	denominated	denominate	VERB
ftr-466	704	30	in	in	ADP
ftr-466	704	31	a	a	DET
ftr-466	704	32	nonfunctional	nonfunctional	ADJ
ftr-466	704	33	currency	currency	NOUN
ftr-466	704	34	.	.	PUNCT
ftr-466	705	1	perhaps	perhaps	ADV
ftr-466	705	2	congress	congress	PROPN
ftr-466	705	3	was	be	AUX
ftr-466	705	4	simply	simply	ADV
ftr-466	705	5	clarifying	clarify	VERB
ftr-466	705	6	the	the	DET
ftr-466	705	7	law	law	NOUN
ftr-466	705	8	.	.	PUNCT
ftr-466	706	1	on	on	ADP
ftr-466	706	2	the	the	DET
ftr-466	706	3	other	other	ADJ
ftr-466	706	4	hand	hand	NOUN
ftr-466	706	5	,	,	PUNCT
ftr-466	706	6	congress	congress	PROPN
ftr-466	706	7	could	could	AUX
ftr-466	706	8	have	have	AUX
ftr-466	706	9	been	be	AUX
ftr-466	706	10	expressing	express	VERB
ftr-466	706	11	its	its	PRON
ftr-466	706	12	belief	belief	NOUN
ftr-466	706	13	that	that	SCONJ
ftr-466	706	14	debt	debt	NOUN
ftr-466	706	15	instruments	instrument	NOUN
ftr-466	706	16	are	be	AUX
ftr-466	706	17	not	not	PART
ftr-466	706	18	positions	position	NOUN
ftr-466	706	19	in	in	ADP
ftr-466	706	20	personal	personal	ADJ
ftr-466	706	21	property	property	NOUN
ftr-466	706	22	within	within	ADP
ftr-466	706	23	the	the	DET
ftr-466	706	24	meaning	meaning	NOUN
ftr-466	706	25	of	of	ADP
ftr-466	706	26	§	§	PROPN
ftr-466	706	27	i092(d)(2	i092(d)(2	PRON
ftr-466	706	28	)	)	PUNCT
ftr-466	706	29	,	,	PUNCT
ftr-466	706	30	but	but	CCONJ
ftr-466	706	31	that	that	SCONJ
ftr-466	706	32	debt	debt	NOUN
ftr-466	706	33	instruments	instrument	NOUN
ftr-466	706	34	denominated	denominate	VERB
ftr-466	706	35	in	in	ADP
ftr-466	706	36	nonfunctional	nonfunctional	ADJ
ftr-466	706	37	currency	currency	NOUN
ftr-466	706	38	were	be	AUX
ftr-466	706	39	so	so	ADV
ftr-466	706	40	similar	similar	ADJ
ftr-466	706	41	to	to	ADP
ftr-466	706	42	forward	forward	ADJ
ftr-466	706	43	contracts	contract	NOUN
ftr-466	706	44	on	on	ADP
ftr-466	706	45	nonfunctional	nonfunctional	ADJ
ftr-466	706	46	currency	currency	NOUN
ftr-466	706	47	that	that	SCONJ
ftr-466	706	48	they	they	PRON
ftr-466	706	49	should	should	AUX
ftr-466	706	50	both	both	PRON
ftr-466	706	51	be	be	AUX
ftr-466	706	52	treated	treat	VERB
ftr-466	706	53	as	as	ADP
ftr-466	706	54	positions	position	NOUN
ftr-466	706	55	in	in	ADP
ftr-466	706	56	personal	personal	ADJ
ftr-466	706	57	property	property	NOUN
ftr-466	706	58	.	.	PUNCT
ftr-466	707	1	once	once	ADV
ftr-466	707	2	again	again	ADV
ftr-466	707	3	,	,	PUNCT
ftr-466	707	4	§	§	PROPN
ftr-466	707	5	1092	1092	NUM
ftr-466	707	6	does	do	AUX
ftr-466	707	7	not	not	PART
ftr-466	707	8	clearly	clearly	ADV
ftr-466	707	9	indicate	indicate	VERB
ftr-466	707	10	whether	whether	SCONJ
ftr-466	707	11	debt	debt	NOUN
ftr-466	707	12	instruments	instrument	NOUN
ftr-466	707	13	are	be	AUX
ftr-466	707	14	positions	position	NOUN
ftr-466	707	15	in	in	ADP
ftr-466	707	16	personal	personal	ADJ
ftr-466	707	17	property	property	NOUN
ftr-466	707	18	.	.	PUNCT
ftr-466	708	1	the	the	DET
ftr-466	708	2	legislative	legislative	ADJ
ftr-466	708	3	history	history	NOUN
ftr-466	708	4	to	to	ADP
ftr-466	708	5	§	§	PROPN
ftr-466	708	6	1092	1092	NUM
ftr-466	708	7	does	do	AUX
ftr-466	708	8	not	not	PART
ftr-466	708	9	indicate	indicate	VERB
ftr-466	708	10	whether	whether	SCONJ
ftr-466	708	11	an	an	DET
ftr-466	708	12	instrument	instrument	NOUN
ftr-466	708	13	such	such	ADJ
ftr-466	708	14	as	as	ADP
ftr-466	708	15	the	the	DET
ftr-466	708	16	gold	gold	NOUN
ftr-466	708	17	note	note	NOUN
ftr-466	708	18	can	can	AUX
ftr-466	708	19	qualify	qualify	VERB
ftr-466	708	20	as	as	ADP
ftr-466	708	21	an	an	DET
ftr-466	708	22	interest	interest	NOUN
ftr-466	708	23	in	in	ADP
ftr-466	708	24	property	property	NOUN
ftr-466	708	25	.	.	PUNCT
ftr-466	709	1	the	the	DET
ftr-466	709	2	legislative	legislative	ADJ
ftr-466	709	3	history	history	NOUN
ftr-466	709	4	does	do	AUX
ftr-466	709	5	,	,	PUNCT
ftr-466	709	6	however	however	ADV
ftr-466	709	7	,	,	PUNCT
ftr-466	709	8	indicate	indicate	VERB
ftr-466	709	9	that	that	SCONJ
ftr-466	709	10	a	a	DET
ftr-466	709	11	convertible	convertible	ADJ
ftr-466	709	12	debt	debt	NOUN
ftr-466	709	13	instrument	instrument	NOUN
ftr-466	709	14	can	can	AUX
ftr-466	709	15	qualify	qualify	VERB
ftr-466	709	16	as	as	ADP
ftr-466	709	17	a	a	DET
ftr-466	709	18	position	position	NOUN
ftr-466	709	19	in	in	ADP
ftr-466	709	20	property	property	NOUN
ftr-466	709	21	for	for	ADP
ftr-466	709	22	purposes	purpose	NOUN
ftr-466	709	23	of	of	ADP
ftr-466	709	24	determining	determine	VERB
ftr-466	709	25	whether	whether	SCONJ
ftr-466	709	26	the	the	DET
ftr-466	709	27	stock	stock	NOUN
ftr-466	709	28	of	of	ADP
ftr-466	709	29	the	the	DET
ftr-466	709	30	corporation	corporation	NOUN
ftr-466	709	31	that	that	PRON
ftr-466	709	32	issued	issue	VERB
ftr-466	709	33	the	the	DET
ftr-466	709	34	debt	debt	NOUN
ftr-466	709	35	is	be	AUX
ftr-466	709	36	part	part	NOUN
ftr-466	709	37	of	of	ADP
ftr-466	709	38	a	a	DET
ftr-466	709	39	straddle	straddle	NOUN
ftr-466	709	40	.	.	PUNCT
ftr-466	710	1	conference	conference	NOUN
ftr-466	710	2	committee	committee	PROPN
ftr-466	710	3	report	report	NOUN
ftr-466	710	4	on	on	ADP
ftr-466	710	5	p.l	p.l	PROPN
ftr-466	710	6	.	.	PROPN
ftr-466	710	7	98	98	NUM
ftr-466	710	8	-	-	SYM
ftr-466	710	9	369	369	NUM
ftr-466	710	10	,	,	PUNCT
ftr-466	710	11	at	at	ADP
ftr-466	710	12	907	907	NUM
ftr-466	710	13	-	-	SYM
ftr-466	710	14	08	08	NUM
ftr-466	710	15	.	.	PUNCT
ftr-466	711	1	that	that	DET
ftr-466	711	2	rule	rule	NOUN
ftr-466	711	3	may	may	AUX
ftr-466	711	4	derive	derive	VERB
ftr-466	711	5	,	,	PUNCT
ftr-466	711	6	however	however	ADV
ftr-466	711	7	,	,	PUNCT
ftr-466	711	8	from	from	ADP
ftr-466	711	9	the	the	DET
ftr-466	711	10	fact	fact	NOUN
ftr-466	711	11	that	that	SCONJ
ftr-466	711	12	convertible	convertible	ADJ
ftr-466	711	13	stock	stock	NOUN
ftr-466	711	14	has	have	AUX
ftr-466	711	15	an	an	DET
ftr-466	711	16	actual	actual	ADJ
ftr-466	711	17	call	call	NOUN
ftr-466	711	18	option	option	NOUN
ftr-466	711	19	embedded	embed	VERB
ftr-466	711	20	in	in	ADP
ftr-466	711	21	the	the	DET
ftr-466	711	22	debt	debt	NOUN
ftr-466	711	23	instrument	instrument	NOUN
ftr-466	711	24	,	,	PUNCT
ftr-466	711	25	rather	rather	ADV
ftr-466	711	26	than	than	ADP
ftr-466	711	27	a	a	DET
ftr-466	711	28	right	right	NOUN
ftr-466	711	29	to	to	ADP
ftr-466	711	30	payments	payment	NOUN
ftr-466	711	31	that	that	PRON
ftr-466	711	32	behave	behave	VERB
ftr-466	711	33	economically	economically	ADV
ftr-466	711	34	like	like	ADP
ftr-466	711	35	a	a	DET
ftr-466	711	36	cash	cash	NOUN
ftr-466	711	37	-	-	PUNCT
ftr-466	711	38	settled	settle	VERB
ftr-466	711	39	call	call	NOUN
ftr-466	711	40	option	option	NOUN
ftr-466	711	41	.	.	PUNCT
ftr-466	712	1	that	that	DET
ftr-466	712	2	interpretation	interpretation	NOUN
ftr-466	712	3	would	would	AUX
ftr-466	712	4	be	be	AUX
ftr-466	712	5	in	in	ADP
ftr-466	712	6	keeping	keep	VERB
ftr-466	712	7	with	with	ADP
ftr-466	712	8	the	the	DET
ftr-466	712	9	definition	definition	NOUN
ftr-466	712	10	of	of	ADP
ftr-466	712	11	"	"	PUNCT
ftr-466	712	12	position	position	NOUN
ftr-466	712	13	"	"	PUNCT
ftr-466	712	14	as	as	ADP
ftr-466	712	15	an	an	DET
ftr-466	712	16	interest	interest	NOUN
ftr-466	712	17	in	in	ADP
ftr-466	712	18	property	property	NOUN
ftr-466	712	19	.	.	PUNCT
ftr-466	713	1	the	the	DET
ftr-466	713	2	service	service	NOUN
ftr-466	713	3	has	have	AUX
ftr-466	713	4	also	also	ADV
ftr-466	713	5	been	be	AUX
ftr-466	713	6	less	less	ADJ
ftr-466	713	7	than	than	ADP
ftr-466	713	8	clear	clear	ADJ
ftr-466	713	9	on	on	ADP
ftr-466	713	10	whether	whether	SCONJ
ftr-466	713	11	a	a	DET
ftr-466	713	12	gold	gold	NOUN
ftr-466	713	13	note	note	NOUN
ftr-466	713	14	is	be	AUX
ftr-466	713	15	a	a	DET
ftr-466	713	16	position	position	NOUN
ftr-466	713	17	in	in	ADP
ftr-466	713	18	property	property	NOUN
ftr-466	713	19	.	.	PUNCT
ftr-466	714	1	for	for	ADP
ftr-466	714	2	example	example	NOUN
ftr-466	714	3	,	,	PUNCT
ftr-466	714	4	the	the	DET
ftr-466	714	5	service	service	NOUN
ftr-466	714	6	recently	recently	ADV
ftr-466	714	7	finalized	finalize	VERB
ftr-466	714	8	regulations	regulation	NOUN
ftr-466	714	9	which	which	PRON
ftr-466	714	10	provide	provide	VERB
ftr-466	714	11	that	that	PRON
ftr-466	714	12	notional	notional	ADJ
ftr-466	714	13	principal	principal	ADJ
ftr-466	714	14	contracts	contract	NOUN
ftr-466	714	15	are	be	AUX
ftr-466	714	16	positions	position	NOUN
ftr-466	714	17	in	in	ADP
ftr-466	714	18	personal	personal	ADJ
ftr-466	714	19	property	property	NOUN
ftr-466	714	20	within	within	ADP
ftr-466	714	21	the	the	DET
ftr-466	714	22	meaning	meaning	NOUN
ftr-466	714	23	of	of	ADP
ftr-466	714	24	§	§	PROPN
ftr-466	714	25	1092(d)(2	1092(d)(2	NUM
ftr-466	714	26	)	)	PUNCT
ftr-466	714	27	.	.	PUNCT
ftr-466	715	1	regs	regs	PROPN
ftr-466	715	2	.	.	PUNCT
ftr-466	716	1	§	§	PROPN
ftr-466	716	2	1.1092(d)-i	1.1092(d)-i	NUM
ftr-466	716	3	(	(	PUNCT
ftr-466	716	4	c	c	NOUN
ftr-466	716	5	)	)	PUNCT
ftr-466	716	6	.	.	PUNCT
ftr-466	717	1	given	give	VERB
ftr-466	717	2	the	the	DET
ftr-466	717	3	similarities	similarity	NOUN
ftr-466	717	4	between	between	ADP
ftr-466	717	5	gold	gold	NOUN
ftr-466	717	6	notes	note	NOUN
ftr-466	717	7	and	and	CCONJ
ftr-466	717	8	equity	equity	NOUN
ftr-466	717	9	swaps	swap	NOUN
ftr-466	717	10	,	,	PUNCT
ftr-466	717	11	one	one	PRON
ftr-466	717	12	must	must	AUX
ftr-466	717	13	wonder	wonder	VERB
ftr-466	717	14	why	why	SCONJ
ftr-466	717	15	,	,	PUNCT
ftr-466	717	16	if	if	SCONJ
ftr-466	717	17	the	the	DET
ftr-466	717	18	former	former	ADJ
ftr-466	717	19	already	already	ADV
ftr-466	717	20	qualifies	qualify	VERB
ftr-466	717	21	as	as	ADP
ftr-466	717	22	a	a	DET
ftr-466	717	23	position	position	NOUN
ftr-466	717	24	in	in	ADP
ftr-466	717	25	property	property	NOUN
ftr-466	717	26	,	,	PUNCT
ftr-466	717	27	the	the	DET
ftr-466	717	28	latter	latter	NOUN
ftr-466	717	29	needs	need	VERB
ftr-466	717	30	specific	specific	ADJ
ftr-466	717	31	regulatory	regulatory	ADJ
ftr-466	717	32	authority	authority	NOUN
ftr-466	717	33	in	in	ADP
ftr-466	717	34	order	order	NOUN
ftr-466	717	35	to	to	PART
ftr-466	717	36	so	so	ADV
ftr-466	717	37	qualify	qualify	VERB
ftr-466	717	38	.	.	PUNCT
ftr-466	718	1	in	in	ADP
ftr-466	718	2	light	light	NOUN
ftr-466	718	3	of	of	ADP
ftr-466	718	4	those	those	DET
ftr-466	718	5	regulations	regulation	NOUN
ftr-466	718	6	,	,	PUNCT
ftr-466	718	7	one	one	PRON
ftr-466	718	8	must	must	AUX
ftr-466	718	9	also	also	ADV
ftr-466	718	10	wonder	wonder	VERB
ftr-466	718	11	whether	whether	SCONJ
ftr-466	718	12	the	the	DET
ftr-466	718	13	service	service	NOUN
ftr-466	718	14	believes	believe	VERB
ftr-466	718	15	that	that	SCONJ
ftr-466	718	16	debt	debt	NOUN
ftr-466	718	17	instruments	instrument	NOUN
ftr-466	718	18	qualify	qualify	VERB
ftr-466	718	19	as	as	ADP
ftr-466	718	20	positions	position	NOUN
ftr-466	718	21	in	in	ADP
ftr-466	718	22	personal	personal	ADJ
ftr-466	718	23	property	property	NOUN
ftr-466	718	24	.	.	PUNCT
ftr-466	719	1	after	after	ADV
ftr-466	719	2	all	all	ADV
ftr-466	719	3	,	,	PUNCT
ftr-466	719	4	if	if	SCONJ
ftr-466	719	5	the	the	DET
ftr-466	719	6	service	service	NOUN
ftr-466	719	7	took	take	VERB
ftr-466	719	8	the	the	DET
ftr-466	719	9	trouble	trouble	NOUN
ftr-466	719	10	to	to	PART
ftr-466	719	11	issue	issue	VERB
ftr-466	719	12	a	a	DET
ftr-466	719	13	regulation	regulation	NOUN
ftr-466	719	14	including	include	VERB
ftr-466	719	15	notional	notional	ADJ
ftr-466	719	16	principal	principal	ADJ
ftr-466	719	17	contracts	contract	NOUN
ftr-466	719	18	as	as	ADP
ftr-466	719	19	personal	personal	ADJ
ftr-466	719	20	property	property	NOUN
ftr-466	719	21	,	,	PUNCT
ftr-466	719	22	why	why	SCONJ
ftr-466	719	23	did	do	AUX
ftr-466	719	24	it	it	PRON
ftr-466	719	25	not	not	PART
ftr-466	719	26	issue	issue	VERB
ftr-466	719	27	a	a	DET
ftr-466	719	28	similar	similar	ADJ
ftr-466	719	29	regulation	regulation	NOUN
ftr-466	719	30	for	for	ADP
ftr-466	719	31	contingent	contingent	ADJ
ftr-466	719	32	debt	debt	NOUN
ftr-466	719	33	instruments	instrument	NOUN
ftr-466	719	34	?	?	PUNCT
ftr-466	720	1	thus	thus	ADV
ftr-466	720	2	,	,	PUNCT
ftr-466	720	3	the	the	DET
ftr-466	720	4	§	§	PROPN
ftr-466	720	5	1092	1092	NUM
ftr-466	720	6	regulations	regulation	NOUN
ftr-466	720	7	also	also	ADV
ftr-466	720	8	illustrate	illustrate	VERB
ftr-466	720	9	the	the	DET
ftr-466	720	10	ambiguities	ambiguity	NOUN
ftr-466	720	11	regarding	regard	VERB
ftr-466	720	12	the	the	DET
ftr-466	720	13	status	status	NOUN
ftr-466	720	14	of	of	ADP
ftr-466	720	15	contingent	contingent	ADJ
ftr-466	720	16	debt	debt	NOUN
ftr-466	720	17	instruments	instrument	NOUN
ftr-466	720	18	under	under	ADP
ftr-466	720	19	§	§	PROPN
ftr-466	720	20	1092	1092	NUM
ftr-466	720	21	.	.	PUNCT
ftr-466	721	1	in	in	ADP
ftr-466	721	2	addition	addition	NOUN
ftr-466	721	3	,	,	PUNCT
ftr-466	721	4	rulings	ruling	NOUN
ftr-466	721	5	made	make	VERB
ftr-466	721	6	by	by	ADP
ftr-466	721	7	the	the	DET
ftr-466	721	8	service	service	NOUN
ftr-466	721	9	do	do	AUX
ftr-466	721	10	not	not	PART
ftr-466	721	11	shed	shed	VERB
ftr-466	721	12	any	any	DET
ftr-466	721	13	light	light	NOUN
ftr-466	721	14	on	on	ADP
ftr-466	721	15	the	the	DET
ftr-466	721	16	issue	issue	NOUN
ftr-466	721	17	of	of	ADP
ftr-466	721	18	whether	whether	SCONJ
ftr-466	721	19	a	a	DET
ftr-466	721	20	contingent	contingent	ADJ
ftr-466	721	21	debt	debt	NOUN
ftr-466	721	22	instrument	instrument	NOUN
ftr-466	721	23	can	can	AUX
ftr-466	721	24	qualify	qualify	VERB
ftr-466	721	25	as	as	ADP
ftr-466	721	26	a	a	DET
ftr-466	721	27	position	position	NOUN
ftr-466	721	28	in	in	ADP
ftr-466	721	29	personal	personal	ADJ
ftr-466	721	30	property	property	NOUN
ftr-466	721	31	.	.	PUNCT
ftr-466	722	1	for	for	ADP
ftr-466	722	2	example	example	NOUN
ftr-466	722	3	,	,	PUNCT
ftr-466	722	4	in	in	ADP
ftr-466	722	5	rev	rev	PROPN
ftr-466	722	6	.	.	PUNCT
ftr-466	722	7	rul	rul	PROPN
ftr-466	722	8	.	.	PUNCT
ftr-466	722	9	88	88	NUM
ftr-466	722	10	-	-	SYM
ftr-466	722	11	31	31	NUM
ftr-466	722	12	,	,	PUNCT
ftr-466	722	13	the	the	DET
ftr-466	722	14	service	service	NOUN
ftr-466	722	15	ruled	rule	VERB
ftr-466	722	16	that	that	SCONJ
ftr-466	722	17	an	an	DET
ftr-466	722	18	investment	investment	NOUN
ftr-466	722	19	unit	unit	NOUN
ftr-466	722	20	consisting	consist	VERB
ftr-466	722	21	of	of	ADP
ftr-466	722	22	a	a	DET
ftr-466	722	23	share	share	NOUN
ftr-466	722	24	of	of	ADP
ftr-466	722	25	common	common	ADJ
ftr-466	722	26	stock	stock	NOUN
ftr-466	722	27	and	and	CCONJ
ftr-466	722	28	a	a	DET
ftr-466	722	29	contingent	contingent	ADJ
ftr-466	722	30	payment	payment	NOUN
ftr-466	722	31	right	right	ADV
ftr-466	722	32	was	be	AUX
ftr-466	722	33	a	a	DET
ftr-466	722	34	straddle	straddle	NOUN
ftr-466	722	35	consisting	consist	VERB
ftr-466	722	36	of	of	ADP
ftr-466	722	37	that	that	DET
ftr-466	722	38	share	share	NOUN
ftr-466	722	39	of	of	ADP
ftr-466	722	40	common	common	ADJ
ftr-466	722	41	stock	stock	NOUN
ftr-466	722	42	and	and	CCONJ
ftr-466	722	43	a	a	DET
ftr-466	722	44	cash	cash	NOUN
ftr-466	722	45	-	-	PUNCT
ftr-466	722	46	settled	settle	VERB
ftr-466	722	47	put	put	NOUN
ftr-466	722	48	option	option	NOUN
ftr-466	722	49	.	.	PUNCT
ftr-466	723	1	1988	1988	NUM
ftr-466	723	2	-	-	SYM
ftr-466	723	3	1	1	NUM
ftr-466	723	4	c.b	c.b	PROPN
ftr-466	723	5	.	.	PROPN
ftr-466	723	6	302	302	NUM
ftr-466	723	7	.	.	PUNCT
ftr-466	724	1	it	it	PRON
ftr-466	724	2	is	be	AUX
ftr-466	724	3	important	important	ADJ
ftr-466	724	4	to	to	PART
ftr-466	724	5	note	note	VERB
ftr-466	724	6	,	,	PUNCT
ftr-466	724	7	however	however	ADV
ftr-466	724	8	,	,	PUNCT
ftr-466	724	9	that	that	SCONJ
ftr-466	724	10	the	the	DET
ftr-466	724	11	service	service	NOUN
ftr-466	724	12	classified	classify	VERB
ftr-466	724	13	the	the	DET
ftr-466	724	14	contingent	contingent	ADJ
ftr-466	724	15	payment	payment	NOUN
ftr-466	724	16	right	right	ADV
ftr-466	724	17	as	as	ADP
ftr-466	724	18	a	a	DET
ftr-466	724	19	cash	cash	NOUN
ftr-466	724	20	-	-	PUNCT
ftr-466	724	21	settled	settle	VERB
ftr-466	724	22	put	put	NOUN
ftr-466	724	23	option	option	NOUN
ftr-466	724	24	,	,	PUNCT
ftr-466	724	25	which	which	PRON
ftr-466	724	26	is	be	AUX
ftr-466	724	27	a	a	DET
ftr-466	724	28	position	position	NOUN
ftr-466	724	29	in	in	ADP
ftr-466	724	30	personal	personal	ADJ
ftr-466	724	31	property	property	NOUN
ftr-466	724	32	,	,	PUNCT
ftr-466	724	33	rather	rather	ADV
ftr-466	724	34	than	than	ADP
ftr-466	724	35	as	as	ADP
ftr-466	724	36	a	a	DET
ftr-466	724	37	debt	debt	NOUN
ftr-466	724	38	instrument	instrument	NOUN
ftr-466	724	39	whose	whose	DET
ftr-466	724	40	value	value	NOUN
ftr-466	724	41	increased	increase	VERB
ftr-466	724	42	as	as	SCONJ
ftr-466	724	43	the	the	DET
ftr-466	724	44	value	value	NOUN
ftr-466	724	45	of	of	ADP
ftr-466	724	46	the	the	DET
ftr-466	724	47	underlying	underlie	VERB
ftr-466	724	48	property	property	NOUN
ftr-466	724	49	decreased	decrease	VERB
ftr-466	724	50	.	.	PUNCT
ftr-466	725	1	although	although	SCONJ
ftr-466	725	2	that	that	DET
ftr-466	725	3	ruling	ruling	NOUN
ftr-466	725	4	may	may	AUX
ftr-466	725	5	not	not	PART
ftr-466	725	6	provide	provide	VERB
ftr-466	725	7	any	any	DET
ftr-466	725	8	guidance	guidance	NOUN
ftr-466	725	9	as	as	ADP
ftr-466	725	10	to	to	ADP
ftr-466	725	11	whether	whether	SCONJ
ftr-466	725	12	a	a	DET
ftr-466	725	13	cdi	cdi	PROPN
ftr-466	725	14	is	be	AUX
ftr-466	725	15	a	a	DET
ftr-466	725	16	position	position	NOUN
ftr-466	725	17	in	in	ADP
ftr-466	725	18	personal	personal	ADJ
ftr-466	725	19	property	property	NOUN
ftr-466	725	20	,	,	PUNCT
ftr-466	725	21	it	it	PRON
ftr-466	725	22	may	may	AUX
ftr-466	725	23	be	be	AUX
ftr-466	725	24	authority	authority	NOUN
ftr-466	725	25	for	for	ADP
ftr-466	725	26	the	the	DET
ftr-466	725	27	proposition	proposition	NOUN
ftr-466	725	28	that	that	SCONJ
ftr-466	725	29	a	a	DET
ftr-466	725	30	gold	gold	NOUN
ftr-466	725	31	note	note	NOUN
ftr-466	725	32	is	be	AUX
ftr-466	725	33	in	in	ADP
ftr-466	725	34	fact	fact	NOUN
ftr-466	725	35	a	a	DET
ftr-466	725	36	cash	cash	NOUN
ftr-466	725	37	-	-	PUNCT
ftr-466	725	38	settled	settle	VERB
ftr-466	725	39	,	,	PUNCT
ftr-466	725	40	[	[	X
ftr-466	725	41	vol	vol	NOUN
ftr-466	725	42	3:8	3:8	NUM
ftr-466	725	43	economically	economically	ADV
ftr-466	725	44	equivalent	equivalent	ADJ
ftr-466	725	45	financial	financial	ADJ
ftr-466	725	46	insiruments	insirument	NOUN
ftr-466	725	47	position	position	NOUN
ftr-466	725	48	.	.	PUNCT
ftr-466	726	1	consequently	consequently	ADV
ftr-466	726	2	,	,	PUNCT
ftr-466	726	3	the	the	DET
ftr-466	726	4	proper	proper	ADJ
ftr-466	726	5	treatment	treatment	NOUN
ftr-466	726	6	of	of	ADP
ftr-466	726	7	gold	gold	NOUN
ftr-466	726	8	notes	note	NOUN
ftr-466	726	9	under	under	ADP
ftr-466	726	10	the	the	DET
ftr-466	726	11	loss	loss	NOUN
ftr-466	726	12	deferral	deferral	ADJ
ftr-466	726	13	rules	rule	NOUN
ftr-466	726	14	of	of	ADP
ftr-466	726	15	section	section	NOUN
ftr-466	726	16	1092	1092	NUM
ftr-466	726	17	is	be	AUX
ftr-466	726	18	unsettled	unsettle	VERB
ftr-466	726	19	.	.	PUNCT
ftr-466	727	1	c.	c.	NOUN
ftr-466	727	2	problems	problem	NOUN
ftr-466	727	3	with	with	ADP
ftr-466	727	4	the	the	DET
ftr-466	727	5	cdi	cdi	PROPN
ftr-466	727	6	regulations	regulations	PROPN
ftr-466	727	7	i.	i.	PROPN
ftr-466	727	8	treating	treat	VERB
ftr-466	727	9	similarly	similarly	ADV
ftr-466	727	10	situated	situate	VERB
ftr-466	727	11	taxpayers	taxpayer	NOUN
ftr-466	727	12	differently.--one	differently.--one	NOUN
ftr-466	727	13	of	of	ADP
ftr-466	727	14	the	the	DET
ftr-466	727	15	basic	basic	ADJ
ftr-466	727	16	problems	problem	NOUN
ftr-466	727	17	inherent	inherent	ADJ
ftr-466	727	18	in	in	ADP
ftr-466	727	19	the	the	DET
ftr-466	727	20	cdi	cdi	PROPN
ftr-466	727	21	regulations	regulation	NOUN
ftr-466	727	22	is	be	AUX
ftr-466	727	23	that	that	SCONJ
ftr-466	727	24	those	those	DET
ftr-466	727	25	regulations	regulation	NOUN
ftr-466	727	26	may	may	AUX
ftr-466	727	27	allow	allow	VERB
ftr-466	727	28	taxpayers	taxpayer	NOUN
ftr-466	727	29	,	,	PUNCT
ftr-466	727	30	through	through	ADP
ftr-466	727	31	the	the	DET
ftr-466	727	32	use	use	NOUN
ftr-466	727	33	of	of	ADP
ftr-466	727	34	cdis	cdis	PROPN
ftr-466	727	35	,	,	PUNCT
ftr-466	727	36	to	to	PART
ftr-466	727	37	manipulate	manipulate	VERB
ftr-466	727	38	the	the	DET
ftr-466	727	39	timing	timing	NOUN
ftr-466	727	40	,	,	PUNCT
ftr-466	727	41	source	source	NOUN
ftr-466	727	42	,	,	PUNCT
ftr-466	727	43	and	and	CCONJ
ftr-466	727	44	character	character	NOUN
ftr-466	727	45	of	of	ADP
ftr-466	727	46	the	the	DET
ftr-466	727	47	income	income	NOUN
ftr-466	727	48	resulting	result	VERB
ftr-466	727	49	from	from	ADP
ftr-466	727	50	certain	certain	ADJ
ftr-466	727	51	investments	investment	NOUN
ftr-466	727	52	.	.	PUNCT
ftr-466	728	1	for	for	ADP
ftr-466	728	2	example	example	NOUN
ftr-466	728	3	,	,	PUNCT
ftr-466	728	4	although	although	SCONJ
ftr-466	728	5	the	the	DET
ftr-466	728	6	gold	gold	NOUN
ftr-466	728	7	note	note	NOUN
ftr-466	728	8	is	be	AUX
ftr-466	728	9	identical	identical	ADJ
ftr-466	728	10	in	in	ADP
ftr-466	728	11	both	both	DET
ftr-466	728	12	form	form	NOUN
ftr-466	728	13	and	and	CCONJ
ftr-466	728	14	substance	substance	NOUN
ftr-466	728	15	to	to	ADP
ftr-466	728	16	a	a	DET
ftr-466	728	17	cash	cash	NOUN
ftr-466	728	18	-	-	PUNCT
ftr-466	728	19	settled	settle	VERB
ftr-466	728	20	,	,	PUNCT
ftr-466	728	21	prepaid	prepay	VERB
ftr-466	728	22	forward	forward	ADJ
ftr-466	728	23	contract	contract	NOUN
ftr-466	728	24	on	on	ADP
ftr-466	728	25	gold	gold	NOUN
ftr-466	728	26	,	,	PUNCT
ftr-466	728	27	it	it	PRON
ftr-466	728	28	is	be	AUX
ftr-466	728	29	potentially	potentially	ADV
ftr-466	728	30	subject	subject	ADJ
ftr-466	728	31	to	to	ADP
ftr-466	728	32	a	a	DET
ftr-466	728	33	different	different	ADJ
ftr-466	728	34	set	set	NOUN
ftr-466	728	35	of	of	ADP
ftr-466	728	36	tax	tax	NOUN
ftr-466	728	37	rules	rule	NOUN
ftr-466	728	38	.	.	PUNCT
ftr-466	728	39	'	'	PUNCT
ftr-466	729	1	in	in	ADP
ftr-466	729	2	addition	addition	NOUN
ftr-466	729	3	,	,	PUNCT
ftr-466	729	4	in	in	ADP
ftr-466	729	5	certain	certain	ADJ
ftr-466	729	6	cases	case	NOUN
ftr-466	729	7	,	,	PUNCT
ftr-466	729	8	a	a	DET
ftr-466	729	9	purchaser	purchaser	NOUN
ftr-466	729	10	of	of	ADP
ftr-466	729	11	a	a	DET
ftr-466	729	12	cash	cash	NOUN
ftr-466	729	13	-	-	PUNCT
ftr-466	729	14	settled	settle	VERB
ftr-466	729	15	,	,	PUNCT
ftr-466	729	16	prepaid	prepay	VERB
ftr-466	729	17	forward	forward	ADJ
ftr-466	729	18	contract	contract	NOUN
ftr-466	729	19	on	on	ADP
ftr-466	729	20	gold	gold	NOUN
ftr-466	729	21	will	will	AUX
ftr-466	729	22	be	be	AUX
ftr-466	729	23	subject	subject	ADJ
ftr-466	729	24	to	to	ADP
ftr-466	729	25	the	the	DET
ftr-466	729	26	loss	loss	NOUN
ftr-466	729	27	deferral	deferral	ADJ
ftr-466	729	28	rules	rule	NOUN
ftr-466	729	29	contained	contain	VERB
ftr-466	729	30	in	in	ADP
ftr-466	729	31	section	section	NOUN
ftr-466	729	32	1092	1092	NUM
ftr-466	729	33	,	,	PUNCT
ftr-466	729	34	whereas	whereas	SCONJ
ftr-466	729	35	the	the	DET
ftr-466	729	36	purchaser	purchaser	NOUN
ftr-466	729	37	of	of	ADP
ftr-466	729	38	a	a	DET
ftr-466	729	39	gold	gold	NOUN
ftr-466	729	40	note	note	NOUN
ftr-466	729	41	may	may	AUX
ftr-466	729	42	not	not	PART
ftr-466	729	43	be	be	AUX
ftr-466	729	44	subject	subject	ADJ
ftr-466	729	45	to	to	ADP
ftr-466	729	46	those	those	DET
ftr-466	729	47	rules.89	rules.89	PROPN
ftr-466	729	48	ii	ii	PROPN
ftr-466	729	49	.	.	PUNCT
ftr-466	730	1	the	the	DET
ftr-466	730	2	big	big	ADJ
ftr-466	730	3	questions	question	NOUN
ftr-466	730	4	go	go	VERB
ftr-466	730	5	unanswered.-as	unanswered.-as	ADP
ftr-466	730	6	the	the	DET
ftr-466	730	7	service	service	NOUN
ftr-466	730	8	struggled	struggle	VERB
ftr-466	730	9	to	to	PART
ftr-466	730	10	construct	construct	VERB
ftr-466	730	11	a	a	DET
ftr-466	730	12	system	system	NOUN
ftr-466	730	13	for	for	ADP
ftr-466	730	14	taxing	tax	VERB
ftr-466	730	15	cdis	cdi	NOUN
ftr-466	730	16	,	,	PUNCT
ftr-466	730	17	it	it	PRON
ftr-466	730	18	apparently	apparently	ADV
ftr-466	730	19	abandoned	abandon	VERB
ftr-466	730	20	all	all	DET
ftr-466	730	21	hope	hope	NOUN
ftr-466	730	22	of	of	ADP
ftr-466	730	23	answering	answer	VERB
ftr-466	730	24	"	"	PUNCT
ftr-466	730	25	the	the	DET
ftr-466	730	26	big	big	ADJ
ftr-466	730	27	questions	question	NOUN
ftr-466	730	28	"	"	PUNCT
ftr-466	730	29	:	:	PUNCT
ftr-466	730	30	first	first	ADV
ftr-466	730	31	,	,	PUNCT
ftr-466	730	32	will	will	AUX
ftr-466	730	33	a	a	DET
ftr-466	730	34	particular	particular	ADJ
ftr-466	730	35	cdi	cdi	NOUN
ftr-466	730	36	qualify	qualify	VERB
ftr-466	730	37	as	as	ADP
ftr-466	730	38	debt	debt	NOUN
ftr-466	730	39	for	for	ADP
ftr-466	730	40	federal	federal	ADJ
ftr-466	730	41	tax	tax	NOUN
ftr-466	730	42	purposes	purpose	NOUN
ftr-466	730	43	?	?	PUNCT
ftr-466	731	1	second	second	ADJ
ftr-466	731	2	,	,	PUNCT
ftr-466	731	3	if	if	SCONJ
ftr-466	731	4	a	a	DET
ftr-466	731	5	particular	particular	ADJ
ftr-466	731	6	cdi	cdi	PROPN
ftr-466	731	7	is	be	AUX
ftr-466	731	8	not	not	PART
ftr-466	731	9	a	a	DET
ftr-466	731	10	debt	debt	NOUN
ftr-466	731	11	instrument	instrument	NOUN
ftr-466	731	12	,	,	PUNCT
ftr-466	731	13	then	then	ADV
ftr-466	731	14	what	what	PRON
ftr-466	731	15	is	be	AUX
ftr-466	731	16	it?9	it?9	PROPN
ftr-466	731	17	'	'	PART
ftr-466	731	18	prepaid	prepay	VERB
ftr-466	731	19	forward	forward	ADJ
ftr-466	731	20	contract	contract	NOUN
ftr-466	731	21	on	on	ADP
ftr-466	731	22	gold	gold	NOUN
ftr-466	731	23	.	.	PUNCT
ftr-466	732	1	although	although	SCONJ
ftr-466	732	2	that	that	DET
ftr-466	732	3	analysis	analysis	NOUN
ftr-466	732	4	would	would	AUX
ftr-466	732	5	subject	subject	VERB
ftr-466	732	6	gold	gold	ADJ
ftr-466	732	7	notes	note	NOUN
ftr-466	732	8	to	to	ADP
ftr-466	732	9	the	the	DET
ftr-466	732	10	straddle	straddle	NOUN
ftr-466	732	11	rules	rule	NOUN
ftr-466	732	12	,	,	PUNCT
ftr-466	732	13	the	the	DET
ftr-466	732	14	service	service	NOUN
ftr-466	732	15	would	would	AUX
ftr-466	732	16	be	be	AUX
ftr-466	732	17	unlikely	unlikely	ADJ
ftr-466	732	18	to	to	PART
ftr-466	732	19	take	take	VERB
ftr-466	732	20	that	that	DET
ftr-466	732	21	position	position	NOUN
ftr-466	732	22	because	because	SCONJ
ftr-466	732	23	,	,	PUNCT
ftr-466	732	24	as	as	SCONJ
ftr-466	732	25	discussed	discuss	VERB
ftr-466	732	26	above	above	ADV
ftr-466	732	27	.	.	PUNCT
ftr-466	733	1	there	there	PRON
ftr-466	733	2	does	do	AUX
ftr-466	733	3	not	not	PART
ftr-466	733	4	currently	currently	ADV
ftr-466	733	5	exist	exist	VERB
ftr-466	733	6	a	a	DET
ftr-466	733	7	coherent	coherent	ADJ
ftr-466	733	8	set	set	NOUN
ftr-466	733	9	of	of	ADP
ftr-466	733	10	rules	rule	NOUN
ftr-466	733	11	that	that	PRON
ftr-466	733	12	taxes	tax	VERB
ftr-466	733	13	the	the	DET
ftr-466	733	14	interest	interest	NOUN
ftr-466	733	15	that	that	PRON
ftr-466	733	16	accrues	accrue	VERB
ftr-466	733	17	on	on	ADP
ftr-466	733	18	the	the	DET
ftr-466	733	19	prepayment	prepayment	NOUN
ftr-466	733	20	amount	amount	NOUN
ftr-466	733	21	.	.	PUNCT
ftr-466	734	1	after	after	ADP
ftr-466	734	2	all	all	DET
ftr-466	734	3	that	that	PRON
ftr-466	734	4	,	,	PUNCT
ftr-466	734	5	one	one	PRON
ftr-466	734	6	must	must	AUX
ftr-466	734	7	return	return	VERB
ftr-466	734	8	to	to	ADP
ftr-466	734	9	the	the	DET
ftr-466	734	10	same	same	ADJ
ftr-466	734	11	conclusion	conclusion	NOUN
ftr-466	734	12	:	:	PUNCT
ftr-466	734	13	there	there	PRON
ftr-466	734	14	is	be	VERB
ftr-466	734	15	no	no	DET
ftr-466	734	16	clear	clear	ADJ
ftr-466	734	17	primary	primary	ADJ
ftr-466	734	18	authority	authority	NOUN
ftr-466	734	19	that	that	PRON
ftr-466	734	20	indicates	indicate	VERB
ftr-466	734	21	whether	whether	SCONJ
ftr-466	734	22	a	a	DET
ftr-466	734	23	cdi	cdi	PROPN
ftr-466	734	24	can	can	AUX
ftr-466	734	25	qualify	qualify	VERB
ftr-466	734	26	as	as	ADP
ftr-466	734	27	a	a	DET
ftr-466	734	28	position	position	NOUN
ftr-466	734	29	in	in	ADP
ftr-466	734	30	property	property	NOUN
ftr-466	734	31	within	within	ADP
ftr-466	734	32	the	the	DET
ftr-466	734	33	meaning	meaning	NOUN
ftr-466	734	34	of	of	ADP
ftr-466	734	35	§	§	PROPN
ftr-466	734	36	1092	1092	NUM
ftr-466	734	37	.	.	PUNCT
ftr-466	735	1	88	88	NUM
ftr-466	735	2	.	.	PUNCT
ftr-466	735	3	example	example	NOUN
ftr-466	735	4	.	.	PUNCT
ftr-466	736	1	x	x	PRON
ftr-466	736	2	enters	enter	VERB
ftr-466	736	3	into	into	ADP
ftr-466	736	4	a	a	DET
ftr-466	736	5	cash	cash	NOUN
ftr-466	736	6	-	-	PUNCT
ftr-466	736	7	settled	settle	VERB
ftr-466	736	8	,	,	PUNCT
ftr-466	736	9	prepaid	prepay	VERB
ftr-466	736	10	forward	forward	ADJ
ftr-466	736	11	contract	contract	NOUN
ftr-466	736	12	with	with	ADP
ftr-466	736	13	y.	y.	NOUN
ftr-466	736	14	under	under	ADP
ftr-466	736	15	that	that	DET
ftr-466	736	16	contract	contract	NOUN
ftr-466	736	17	,	,	PUNCT
ftr-466	736	18	x	x	PRON
ftr-466	736	19	pays	pay	VERB
ftr-466	736	20	y	y	PROPN
ftr-466	736	21	$	$	SYM
ftr-466	736	22	1,000	1,000	NUM
ftr-466	736	23	today	today	NOUN
ftr-466	736	24	,	,	PUNCT
ftr-466	736	25	and	and	CCONJ
ftr-466	736	26	y	y	PROPN
ftr-466	736	27	agrees	agree	VERB
ftr-466	736	28	to	to	PART
ftr-466	736	29	pay	pay	VERB
ftr-466	736	30	,	,	PUNCT
ftr-466	736	31	in	in	ADP
ftr-466	736	32	10	10	NUM
ftr-466	736	33	years	year	NOUN
ftr-466	736	34	,	,	PUNCT
ftr-466	736	35	the	the	DET
ftr-466	736	36	spot	spot	NOUN
ftr-466	736	37	price	price	NOUN
ftr-466	736	38	of	of	ADP
ftr-466	736	39	4	4	NUM
ftr-466	736	40	ounces	ounce	NOUN
ftr-466	736	41	of	of	ADP
ftr-466	736	42	gold	gold	NOUN
ftr-466	736	43	.	.	PUNCT
ftr-466	737	1	a	a	DET
ftr-466	737	2	lends	lend	VERB
ftr-466	737	3	money	money	NOUN
ftr-466	737	4	to	to	PART
ftr-466	737	5	b.	b.	VERB
ftr-466	737	6	in	in	ADP
ftr-466	737	7	return	return	NOUN
ftr-466	737	8	for	for	ADP
ftr-466	737	9	that	that	DET
ftr-466	737	10	loan	loan	NOUN
ftr-466	737	11	.	.	PUNCT
ftr-466	738	1	b	b	NOUN
ftr-466	738	2	agrees	agree	VERB
ftr-466	738	3	to	to	PART
ftr-466	738	4	repay	repay	VERB
ftr-466	738	5	,	,	PUNCT
ftr-466	738	6	in	in	ADP
ftr-466	738	7	10	10	NUM
ftr-466	738	8	years	year	NOUN
ftr-466	738	9	,	,	PUNCT
ftr-466	738	10	the	the	DET
ftr-466	738	11	spot	spot	NOUN
ftr-466	738	12	price	price	NOUN
ftr-466	738	13	of	of	ADP
ftr-466	738	14	4	4	NUM
ftr-466	738	15	ounces	ounce	NOUN
ftr-466	738	16	of	of	ADP
ftr-466	738	17	gold	gold	NOUN
ftr-466	738	18	.	.	PUNCT
ftr-466	739	1	assume	assume	VERB
ftr-466	739	2	that	that	SCONJ
ftr-466	739	3	the	the	DET
ftr-466	739	4	transaction	transaction	NOUN
ftr-466	739	5	between	between	ADP
ftr-466	739	6	a	a	DET
ftr-466	739	7	and	and	CCONJ
ftr-466	739	8	b	b	NOUN
ftr-466	739	9	qualifies	qualifie	NOUN
ftr-466	739	10	as	as	ADP
ftr-466	739	11	debt	debt	NOUN
ftr-466	739	12	under	under	ADP
ftr-466	739	13	the	the	DET
ftr-466	739	14	cdi	cdi	PROPN
ftr-466	739	15	regulations	regulation	NOUN
ftr-466	739	16	.	.	PUNCT
ftr-466	740	1	in	in	ADP
ftr-466	740	2	the	the	DET
ftr-466	740	3	above	above	ADJ
ftr-466	740	4	example	example	NOUN
ftr-466	740	5	,	,	PUNCT
ftr-466	740	6	x	x	PUNCT
ftr-466	740	7	and	and	CCONJ
ftr-466	740	8	a	a	PRON
ftr-466	740	9	have	have	AUX
ftr-466	740	10	entered	enter	VERB
ftr-466	740	11	into	into	ADP
ftr-466	740	12	transactions	transaction	NOUN
ftr-466	740	13	that	that	PRON
ftr-466	740	14	are	be	AUX
ftr-466	740	15	virtually	virtually	ADV
ftr-466	740	16	identical	identical	ADJ
ftr-466	740	17	to	to	ADP
ftr-466	740	18	one	one	NUM
ftr-466	740	19	another	another	DET
ftr-466	740	20	.	.	PUNCT
ftr-466	741	1	the	the	DET
ftr-466	741	2	only	only	ADJ
ftr-466	741	3	difference	difference	NOUN
ftr-466	741	4	between	between	ADP
ftr-466	741	5	the	the	DET
ftr-466	741	6	two	two	NUM
ftr-466	741	7	transactions	transaction	NOUN
ftr-466	741	8	is	be	AUX
ftr-466	741	9	that	that	SCONJ
ftr-466	741	10	one	one	NUM
ftr-466	741	11	transaction	transaction	NOUN
ftr-466	741	12	is	be	AUX
ftr-466	741	13	called	call	VERB
ftr-466	741	14	a	a	DET
ftr-466	741	15	cash	cash	NOUN
ftr-466	741	16	-	-	PUNCT
ftr-466	741	17	settled	settle	VERB
ftr-466	741	18	,	,	PUNCT
ftr-466	741	19	prepaid	prepay	VERB
ftr-466	741	20	forward	forward	ADJ
ftr-466	741	21	contract	contract	NOUN
ftr-466	741	22	,	,	PUNCT
ftr-466	741	23	and	and	CCONJ
ftr-466	741	24	the	the	DET
ftr-466	741	25	other	other	ADJ
ftr-466	741	26	transaction	transaction	NOUN
ftr-466	741	27	is	be	AUX
ftr-466	741	28	called	call	VERB
ftr-466	741	29	a	a	DET
ftr-466	741	30	gold	gold	NOUN
ftr-466	741	31	note	note	NOUN
ftr-466	741	32	.	.	PUNCT
ftr-466	742	1	yet	yet	ADV
ftr-466	742	2	,	,	PUNCT
ftr-466	742	3	x	x	PRON
ftr-466	742	4	will	will	AUX
ftr-466	742	5	not	not	PART
ftr-466	742	6	recognize	recognize	VERB
ftr-466	742	7	income	income	NOUN
ftr-466	742	8	until	until	SCONJ
ftr-466	742	9	y	y	PROPN
ftr-466	742	10	pays	pay	VERB
ftr-466	742	11	her	her	PRON
ftr-466	742	12	money	money	NOUN
ftr-466	742	13	.	.	PUNCT
ftr-466	743	1	the	the	DET
ftr-466	743	2	character	character	NOUN
ftr-466	743	3	of	of	ADP
ftr-466	743	4	that	that	DET
ftr-466	743	5	income	income	NOUN
ftr-466	743	6	will	will	AUX
ftr-466	743	7	be	be	AUX
ftr-466	743	8	capital	capital	NOUN
ftr-466	743	9	,	,	PUNCT
ftr-466	743	10	and	and	CCONJ
ftr-466	743	11	the	the	DET
ftr-466	743	12	source	source	NOUN
ftr-466	743	13	of	of	ADP
ftr-466	743	14	that	that	DET
ftr-466	743	15	income	income	NOUN
ftr-466	743	16	will	will	AUX
ftr-466	743	17	be	be	AUX
ftr-466	743	18	determined	determine	VERB
ftr-466	743	19	by	by	ADP
ftr-466	743	20	reference	reference	NOUN
ftr-466	743	21	to	to	ADP
ftr-466	743	22	x	x	NOUN
ftr-466	743	23	's	's	PART
ftr-466	743	24	country	country	NOUN
ftr-466	743	25	of	of	ADP
ftr-466	743	26	residence	residence	NOUN
ftr-466	743	27	.	.	PUNCT
ftr-466	744	1	a	a	PRON
ftr-466	744	2	,	,	PUNCT
ftr-466	744	3	on	on	ADP
ftr-466	744	4	the	the	DET
ftr-466	744	5	other	other	ADJ
ftr-466	744	6	hand	hand	NOUN
ftr-466	744	7	,	,	PUNCT
ftr-466	744	8	will	will	AUX
ftr-466	744	9	recognize	recognize	VERB
ftr-466	744	10	income	income	NOUN
ftr-466	744	11	each	each	DET
ftr-466	744	12	year	year	NOUN
ftr-466	744	13	.	.	PUNCT
ftr-466	745	1	based	base	VERB
ftr-466	745	2	on	on	ADP
ftr-466	745	3	a	a	DET
ftr-466	745	4	projected	project	VERB
ftr-466	745	5	payment	payment	NOUN
ftr-466	745	6	schedule	schedule	NOUN
ftr-466	745	7	that	that	PRON
ftr-466	745	8	reflects	reflect	VERB
ftr-466	745	9	b	b	NOUN
ftr-466	745	10	's	's	PART
ftr-466	745	11	cost	cost	NOUN
ftr-466	745	12	of	of	ADP
ftr-466	745	13	capital	capital	NOUN
ftr-466	745	14	for	for	ADP
ftr-466	745	15	fixed	fix	VERB
ftr-466	745	16	-	-	PUNCT
ftr-466	745	17	rate	rate	NOUN
ftr-466	745	18	noncontingent	noncontingent	NOUN
ftr-466	745	19	debt	debt	NOUN
ftr-466	745	20	instruments	instrument	NOUN
ftr-466	745	21	.	.	PUNCT
ftr-466	746	1	that	that	DET
ftr-466	746	2	income	income	NOUN
ftr-466	746	3	will	will	AUX
ftr-466	746	4	be	be	AUX
ftr-466	746	5	ordinary	ordinary	ADJ
ftr-466	746	6	interest	interest	NOUN
ftr-466	746	7	income	income	NOUN
ftr-466	746	8	,	,	PUNCT
ftr-466	746	9	and	and	CCONJ
ftr-466	746	10	the	the	DET
ftr-466	746	11	source	source	NOUN
ftr-466	746	12	of	of	ADP
ftr-466	746	13	that	that	DET
ftr-466	746	14	income	income	NOUN
ftr-466	746	15	will	will	AUX
ftr-466	746	16	be	be	AUX
ftr-466	746	17	determined	determine	VERB
ftr-466	746	18	by	by	ADP
ftr-466	746	19	reference	reference	NOUN
ftr-466	746	20	to	to	ADP
ftr-466	746	21	b	b	PROPN
ftr-466	746	22	's	's	PART
ftr-466	746	23	nationality	nationality	NOUN
ftr-466	746	24	89	89	NUM
ftr-466	746	25	.	.	PUNCT
ftr-466	747	1	see	see	VERB
ftr-466	747	2	infra	infra	NOUN
ftr-466	747	3	notes	note	VERB
ftr-466	747	4	180	180	NUM
ftr-466	747	5	-	-	SYM
ftr-466	747	6	186	186	NUM
ftr-466	747	7	and	and	CCONJ
ftr-466	747	8	accompanying	accompany	VERB
ftr-466	747	9	text	text	NOUN
ftr-466	747	10	.	.	PUNCT
ftr-466	748	1	90	90	NUM
ftr-466	748	2	.	.	PUNCT
ftr-466	749	1	the	the	DET
ftr-466	749	2	cdi	cdi	PROPN
ftr-466	749	3	regulations	regulation	NOUN
ftr-466	749	4	:	:	PUNCT
ftr-466	749	5	(	(	PUNCT
ftr-466	749	6	1	1	X
ftr-466	749	7	)	)	PUNCT
ftr-466	749	8	indicate	indicate	VERB
ftr-466	749	9	that	that	SCONJ
ftr-466	749	10	the	the	DET
ftr-466	749	11	rules	rule	NOUN
ftr-466	749	12	contained	contain	VERB
ftr-466	749	13	therein	therein	ADV
ftr-466	749	14	only	only	ADV
ftr-466	749	15	apply	apply	VERB
ftr-466	749	16	to	to	ADP
ftr-466	749	17	instruments	instrument	NOUN
ftr-466	749	18	properly	properly	ADV
ftr-466	749	19	classified	classify	VERB
ftr-466	749	20	as	as	ADP
ftr-466	749	21	"	"	PUNCT
ftr-466	749	22	debt	debt	NOUN
ftr-466	749	23	"	"	PUNCT
ftr-466	749	24	under	under	ADP
ftr-466	749	25	general	general	ADJ
ftr-466	749	26	principles	principle	NOUN
ftr-466	749	27	of	of	ADP
ftr-466	749	28	tax	tax	NOUN
ftr-466	749	29	law	law	NOUN
ftr-466	749	30	:	:	PUNCT
ftr-466	749	31	and	and	CCONJ
ftr-466	749	32	(	(	PUNCT
ftr-466	749	33	2	2	X
ftr-466	749	34	)	)	PUNCT
ftr-466	749	35	express	express	VERB
ftr-466	749	36	no	no	DET
ftr-466	749	37	opinion	opinion	NOUN
ftr-466	749	38	as	as	ADP
ftr-466	749	39	to	to	ADP
ftr-466	749	40	which	which	PRON
ftr-466	749	41	cdis	cdis	PROPN
ftr-466	749	42	,	,	PUNCT
ftr-466	749	43	if	if	SCONJ
ftr-466	749	44	any	any	PRON
ftr-466	749	45	,	,	PUNCT
ftr-466	749	46	will	will	AUX
ftr-466	749	47	qualify	qualify	VERB
ftr-466	749	48	as	as	ADP
ftr-466	749	49	"	"	PUNCT
ftr-466	749	50	debt	debt	NOUN
ftr-466	749	51	"	"	PUNCT
ftr-466	749	52	under	under	ADP
ftr-466	749	53	those	those	DET
ftr-466	749	54	general	general	ADJ
ftr-466	749	55	principles	principle	NOUN
ftr-466	749	56	.	.	PUNCT
ftr-466	750	1	19971	19971	NUM
ftr-466	750	2	florida	florida	PROPN
ftr-466	750	3	tax	tax	NOUN
ftr-466	750	4	review	review	NOUN
ftr-466	750	5	one	one	PRON
ftr-466	750	6	can	can	AUX
ftr-466	750	7	infer	infer	VERB
ftr-466	750	8	from	from	ADP
ftr-466	750	9	the	the	DET
ftr-466	750	10	service	service	NOUN
ftr-466	750	11	's	's	PART
ftr-466	750	12	ten	ten	NUM
ftr-466	750	13	year	year	NOUN
ftr-466	750	14	struggle	struggle	NOUN
ftr-466	750	15	to	to	PART
ftr-466	750	16	construct	construct	VERB
ftr-466	750	17	a	a	DET
ftr-466	750	18	tax	tax	NOUN
ftr-466	750	19	regime	regime	NOUN
ftr-466	750	20	for	for	ADP
ftr-466	750	21	cdis	cdi	NOUN
ftr-466	750	22	that	that	SCONJ
ftr-466	750	23	the	the	DET
ftr-466	750	24	service	service	NOUN
ftr-466	750	25	believes	believe	VERB
ftr-466	750	26	that	that	SCONJ
ftr-466	750	27	some	some	DET
ftr-466	750	28	cdis	cdi	NOUN
ftr-466	750	29	are	be	AUX
ftr-466	750	30	debt	debt	NOUN
ftr-466	750	31	instruments.91	instruments.91	NOUN
ftr-466	750	32	as	as	SCONJ
ftr-466	750	33	many	many	ADJ
ftr-466	750	34	commentators	commentator	NOUN
ftr-466	750	35	have	have	AUX
ftr-466	750	36	pointed	point	VERB
ftr-466	750	37	out	out	ADP
ftr-466	750	38	,	,	PUNCT
ftr-466	750	39	'	'	PUNCT
ftr-466	750	40	there	there	PRON
ftr-466	750	41	is	be	VERB
ftr-466	750	42	a	a	DET
ftr-466	750	43	dearth	dearth	NOUN
ftr-466	750	44	of	of	ADP
ftr-466	750	45	authority	authority	NOUN
ftr-466	750	46	pertinent	pertinent	ADJ
ftr-466	750	47	to	to	ADP
ftr-466	750	48	the	the	DET
ftr-466	750	49	classification	classification	NOUN
ftr-466	750	50	of	of	ADP
ftr-466	750	51	cdis	cdis	NOUN
ftr-466	750	52	such	such	ADJ
ftr-466	750	53	as	as	ADP
ftr-466	750	54	the	the	DET
ftr-466	750	55	gold	gold	NOUN
ftr-466	750	56	note	note	NOUN
ftr-466	750	57	.	.	PUNCT
ftr-466	751	1	it	it	PRON
ftr-466	751	2	91	91	NUM
ftr-466	751	3	.	.	PUNCT
ftr-466	752	1	see	see	VERB
ftr-466	752	2	shefter	shefter	NOUN
ftr-466	752	3	,	,	PUNCT
ftr-466	752	4	supra	supra	PROPN
ftr-466	752	5	note	note	PROPN
ftr-466	752	6	82	82	NUM
ftr-466	752	7	,	,	PUNCT
ftr-466	752	8	at	at	ADP
ftr-466	752	9	486	486	NUM
ftr-466	752	10	.	.	NOUN
ftr-466	752	11	92	92	NUM
ftr-466	752	12	.	.	PUNCT
ftr-466	753	1	e.g.	e.g.	ADV
ftr-466	753	2	,	,	PUNCT
ftr-466	753	3	david	david	PROPN
ftr-466	753	4	p.	p.	PROPN
ftr-466	753	5	hariton	hariton	PROPN
ftr-466	753	6	,	,	PUNCT
ftr-466	753	7	distinguishing	distinguish	VERB
ftr-466	753	8	between	between	ADP
ftr-466	753	9	equity	equity	NOUN
ftr-466	753	10	and	and	CCONJ
ftr-466	753	11	debt	debt	NOUN
ftr-466	753	12	in	in	ADP
ftr-466	753	13	the	the	DET
ftr-466	753	14	new	new	ADJ
ftr-466	753	15	financial	financial	ADJ
ftr-466	753	16	environment	environment	NOUN
ftr-466	753	17	,	,	PUNCT
ftr-466	753	18	361	361	NUM
ftr-466	753	19	pli	pli	PROPN
ftr-466	753	20	/	/	SYM
ftr-466	753	21	tax	tax	NOUN
ftr-466	753	22	1015	1015	NUM
ftr-466	753	23	,	,	PUNCT
ftr-466	753	24	1022	1022	NUM
ftr-466	753	25	-	-	SYM
ftr-466	753	26	1024	1024	NUM
ftr-466	753	27	(	(	PUNCT
ftr-466	753	28	westlaw	westlaw	NOUN
ftr-466	753	29	,	,	PUNCT
ftr-466	753	30	pli	pli	PROPN
ftr-466	753	31	-	-	PUNCT
ftr-466	753	32	tax	tax	NOUN
ftr-466	753	33	)	)	PUNCT
ftr-466	753	34	(	(	PUNCT
ftr-466	753	35	1994	1994	NUM
ftr-466	753	36	)	)	PUNCT
ftr-466	753	37	(	(	PUNCT
ftr-466	753	38	"	"	PUNCT
ftr-466	753	39	despite	despite	SCONJ
ftr-466	753	40	a	a	DET
ftr-466	753	41	specific	specific	ADJ
ftr-466	753	42	statutory	statutory	ADJ
ftr-466	753	43	mandate	mandate	NOUN
ftr-466	753	44	to	to	PART
ftr-466	753	45	issue	issue	VERB
ftr-466	753	46	regulations	regulation	NOUN
ftr-466	753	47	under	under	ADP
ftr-466	753	48	irc	irc	PROPN
ftr-466	753	49	§	§	PROPN
ftr-466	753	50	385	385	NUM
ftr-466	753	51	,	,	PUNCT
ftr-466	753	52	there	there	PRON
ftr-466	753	53	are	be	VERB
ftr-466	753	54	still	still	ADV
ftr-466	753	55	no	no	DET
ftr-466	753	56	regulations	regulation	NOUN
ftr-466	753	57	to	to	PART
ftr-466	753	58	offer	offer	VERB
ftr-466	753	59	practitioners	practitioner	NOUN
ftr-466	753	60	guidance	guidance	NOUN
ftr-466	753	61	,	,	PUNCT
ftr-466	753	62	and	and	CCONJ
ftr-466	753	63	the	the	DET
ftr-466	753	64	principal	principal	ADJ
ftr-466	753	65	authority	authority	NOUN
ftr-466	753	66	for	for	ADP
ftr-466	753	67	distinguishing	distinguish	VERB
ftr-466	753	68	between	between	ADP
ftr-466	753	69	equity	equity	NOUN
ftr-466	753	70	and	and	CCONJ
ftr-466	753	71	debt	debt	NOUN
ftr-466	753	72	is	be	AUX
ftr-466	753	73	still	still	ADV
ftr-466	753	74	found	find	VERB
ftr-466	753	75	under	under	ADP
ftr-466	753	76	case	case	NOUN
ftr-466	753	77	law	law	NOUN
ftr-466	753	78	.	.	PUNCT
ftr-466	754	1	it	it	PRON
ftr-466	754	2	is	be	AUX
ftr-466	754	3	no	no	DET
ftr-466	754	4	surprise	surprise	NOUN
ftr-466	754	5	that	that	DET
ftr-466	754	6	case	case	NOUN
ftr-466	754	7	law	law	NOUN
ftr-466	754	8	is	be	AUX
ftr-466	754	9	of	of	ADP
ftr-466	754	10	limited	limited	ADJ
ftr-466	754	11	use	use	NOUN
ftr-466	754	12	in	in	ADP
ftr-466	754	13	the	the	DET
ftr-466	754	14	new	new	ADJ
ftr-466	754	15	financial	financial	ADJ
ftr-466	754	16	environment	environment	NOUN
ftr-466	754	17	.	.	PUNCT
ftr-466	755	1	"	"	PUNCT
ftr-466	755	2	)	)	PUNCT
ftr-466	755	3	;	;	PUNCT
ftr-466	755	4	sheppard	sheppard	NOUN
ftr-466	755	5	,	,	PUNCT
ftr-466	755	6	adding	add	VERB
ftr-466	755	7	pep	pep	NOUN
ftr-466	755	8	,	,	PUNCT
ftr-466	755	9	supra	supra	PROPN
ftr-466	755	10	note	note	NOUN
ftr-466	755	11	4	4	NUM
ftr-466	755	12	,	,	PUNCT
ftr-466	755	13	at	at	ADP
ftr-466	755	14	1594	1594	NUM
ftr-466	755	15	(	(	PUNCT
ftr-466	755	16	"	"	PUNCT
ftr-466	755	17	the	the	DET
ftr-466	755	18	treasury	treasury	NOUN
ftr-466	755	19	has	have	AUX
ftr-466	755	20	not	not	PART
ftr-466	755	21	addressed	address	VERB
ftr-466	755	22	the	the	DET
ftr-466	755	23	classification	classification	NOUN
ftr-466	755	24	of	of	ADP
ftr-466	755	25	securities	security	NOUN
ftr-466	755	26	that	that	PRON
ftr-466	755	27	are	be	AUX
ftr-466	755	28	linked	link	VERB
ftr-466	755	29	to	to	ADP
ftr-466	755	30	the	the	DET
ftr-466	755	31	shares	share	NOUN
ftr-466	755	32	of	of	ADP
ftr-466	755	33	an	an	DET
ftr-466	755	34	unaffiliated	unaffiliated	ADJ
ftr-466	755	35	corporation	corporation	NOUN
ftr-466	755	36	.	.	PUNCT
ftr-466	756	1	"	"	PUNCT
ftr-466	756	2	)	)	PUNCT
ftr-466	756	3	;	;	PUNCT
ftr-466	756	4	sheppard	sheppard	NOUN
ftr-466	756	5	,	,	PUNCT
ftr-466	756	6	things	thing	NOUN
ftr-466	756	7	that	that	PRON
ftr-466	756	8	go	go	VERB
ftr-466	756	9	bump	bump	VERB
ftr-466	756	10	,	,	PUNCT
ftr-466	756	11	supra	supra	PROPN
ftr-466	756	12	note	note	NOUN
ftr-466	756	13	4	4	NUM
ftr-466	756	14	(	(	PUNCT
ftr-466	756	15	indicating	indicate	VERB
ftr-466	756	16	that	that	SCONJ
ftr-466	756	17	prominent	prominent	ADJ
ftr-466	756	18	tax	tax	NOUN
ftr-466	756	19	practitioners	practitioner	NOUN
ftr-466	756	20	can	can	AUX
ftr-466	756	21	not	not	PART
ftr-466	756	22	agree	agree	VERB
ftr-466	756	23	as	as	ADP
ftr-466	756	24	to	to	ADP
ftr-466	756	25	the	the	DET
ftr-466	756	26	proper	proper	ADJ
ftr-466	756	27	classification	classification	NOUN
ftr-466	756	28	of	of	ADP
ftr-466	756	29	certain	certain	ADJ
ftr-466	756	30	derivatives	derivative	NOUN
ftr-466	756	31	akin	akin	ADJ
ftr-466	756	32	to	to	ADP
ftr-466	756	33	the	the	DET
ftr-466	756	34	gold	gold	NOUN
ftr-466	756	35	note	note	NOUN
ftr-466	756	36	:	:	PUNCT
ftr-466	756	37	"	"	PUNCT
ftr-466	756	38	[	[	X
ftr-466	756	39	e]xisting	e]xiste	VERB
ftr-466	756	40	government	government	NOUN
ftr-466	756	41	pronouncements	pronouncement	NOUN
ftr-466	756	42	about	about	ADP
ftr-466	756	43	contingent	contingent	ADJ
ftr-466	756	44	debt	debt	NOUN
ftr-466	756	45	-	-	PUNCT
ftr-466	756	46	effective	effective	ADJ
ftr-466	756	47	and	and	CCONJ
ftr-466	756	48	otherwise	otherwise	ADV
ftr-466	756	49	-	-	PUNCT
ftr-466	756	50	are	be	AUX
ftr-466	756	51	not	not	PART
ftr-466	756	52	especially	especially	ADV
ftr-466	756	53	helpful	helpful	ADJ
ftr-466	756	54	on	on	ADP
ftr-466	756	55	the	the	DET
ftr-466	756	56	classification	classification	NOUN
ftr-466	756	57	question	question	NOUN
ftr-466	756	58	.	.	PUNCT
ftr-466	757	1	"	"	PUNCT
ftr-466	757	2	)	)	PUNCT
ftr-466	757	3	;	;	PUNCT
ftr-466	757	4	see	see	VERB
ftr-466	757	5	also	also	ADV
ftr-466	757	6	james	james	PROPN
ftr-466	757	7	s.	s.	PROPN
ftr-466	757	8	eustice	eustice	PROPN
ftr-466	757	9	,	,	PUNCT
ftr-466	757	10	'	'	PUNCT
ftr-466	757	11	debt	debt	NOUN
ftr-466	757	12	-	-	PUNCT
ftr-466	757	13	like	like	ADJ
ftr-466	757	14	'	'	PUNCT
ftr-466	757	15	equity	equity	NOUN
ftr-466	757	16	&	&	CCONJ
ftr-466	757	17	'	'	PUNCT
ftr-466	757	18	equity	equity	NOUN
ftr-466	757	19	-	-	PUNCT
ftr-466	757	20	like	like	ADJ
ftr-466	757	21	'	'	PUNCT
ftr-466	757	22	debt	debt	NOUN
ftr-466	757	23	:	:	PUNCT
ftr-466	757	24	treasury	treasury	PROPN
ftr-466	757	25	's	's	PART
ftr-466	757	26	anti	anti	ADJ
ftr-466	757	27	-	-	ADJ
ftr-466	757	28	hybrid	hybrid	ADJ
ftr-466	757	29	proposals	proposal	NOUN
ftr-466	757	30	,	,	PUNCT
ftr-466	757	31	71	71	NUM
ftr-466	757	32	tax	tax	NOUN
ftr-466	757	33	notes	note	NOUN
ftr-466	757	34	1657	1657	NUM
ftr-466	757	35	,	,	PUNCT
ftr-466	757	36	1657	1657	NUM
ftr-466	757	37	(	(	PUNCT
ftr-466	757	38	june	june	PROPN
ftr-466	757	39	17	17	NUM
ftr-466	757	40	,	,	PUNCT
ftr-466	757	41	1996	1996	NUM
ftr-466	757	42	)	)	PUNCT
ftr-466	758	1	(	(	PUNCT
ftr-466	758	2	'	'	PUNCT
ftr-466	758	3	the	the	DET
ftr-466	758	4	[	[	ADJ
ftr-466	758	5	debt	debt	NOUN
ftr-466	758	6	-	-	PUNCT
ftr-466	758	7	equity	equity	NOUN
ftr-466	758	8	]	]	PUNCT
ftr-466	758	9	issue	issue	NOUN
ftr-466	758	10	has	have	AUX
ftr-466	758	11	been	be	AUX
ftr-466	758	12	a	a	DET
ftr-466	758	13	major	major	ADJ
ftr-466	758	14	engine	engine	NOUN
ftr-466	758	15	of	of	ADP
ftr-466	758	16	subchapter	subchapter	NOUN
ftr-466	758	17	c	c	NOUN
ftr-466	758	18	turmoil	turmoil	NOUN
ftr-466	758	19	for	for	ADP
ftr-466	758	20	most	most	ADJ
ftr-466	758	21	of	of	ADP
ftr-466	758	22	the	the	DET
ftr-466	758	23	20th	20th	ADJ
ftr-466	758	24	century	century	NOUN
ftr-466	758	25	,	,	PUNCT
ftr-466	758	26	and	and	CCONJ
ftr-466	758	27	will	will	AUX
ftr-466	758	28	probably	probably	ADV
ftr-466	758	29	continue	continue	VERB
ftr-466	758	30	into	into	ADP
ftr-466	758	31	the	the	DET
ftr-466	758	32	21st	21st	NOUN
ftr-466	758	33	so	so	ADV
ftr-466	758	34	long	long	ADV
ftr-466	758	35	as	as	SCONJ
ftr-466	758	36	corporate	corporate	ADJ
ftr-466	758	37	equity	equity	NOUN
ftr-466	758	38	capital	capital	NOUN
ftr-466	758	39	is	be	AUX
ftr-466	758	40	subjected	subject	VERB
ftr-466	758	41	to	to	ADP
ftr-466	758	42	double	double	ADJ
ftr-466	758	43	taxation	taxation	NOUN
ftr-466	758	44	while	while	SCONJ
ftr-466	758	45	debt	debt	NOUN
ftr-466	758	46	capital	capital	NOUN
ftr-466	758	47	is	be	AUX
ftr-466	758	48	not	not	PART
ftr-466	758	49	.	.	PUNCT
ftr-466	758	50	"	"	PUNCT
ftr-466	758	51	)	)	PUNCT
ftr-466	758	52	.	.	PUNCT
ftr-466	759	1	93	93	NUM
ftr-466	759	2	.	.	PUNCT
ftr-466	760	1	for	for	ADP
ftr-466	760	2	purposes	purpose	NOUN
ftr-466	760	3	of	of	ADP
ftr-466	760	4	this	this	DET
ftr-466	760	5	article	article	NOUN
ftr-466	760	6	,	,	PUNCT
ftr-466	760	7	cdis	cdi	NOUN
ftr-466	760	8	that	that	PRON
ftr-466	760	9	are	be	AUX
ftr-466	760	10	contingent	contingent	ADJ
ftr-466	760	11	as	as	ADP
ftr-466	760	12	to	to	ADP
ftr-466	760	13	principal	principal	ADJ
ftr-466	760	14	fall	fall	VERB
ftr-466	760	15	into	into	ADP
ftr-466	760	16	one	one	NUM
ftr-466	760	17	of	of	ADP
ftr-466	760	18	two	two	NUM
ftr-466	760	19	classes	class	NOUN
ftr-466	760	20	.	.	PUNCT
ftr-466	761	1	in	in	ADP
ftr-466	761	2	the	the	DET
ftr-466	761	3	first	first	ADJ
ftr-466	761	4	class	class	NOUN
ftr-466	761	5	fall	fall	NOUN
ftr-466	761	6	cdis	cdis	NOUN
ftr-466	761	7	whose	whose	DET
ftr-466	761	8	repayment	repayment	NOUN
ftr-466	761	9	is	be	AUX
ftr-466	761	10	linked	link	VERB
ftr-466	761	11	to	to	ADP
ftr-466	761	12	the	the	DET
ftr-466	761	13	value	value	NOUN
ftr-466	761	14	of	of	ADP
ftr-466	761	15	the	the	DET
ftr-466	761	16	issuer	issuer	NOUN
ftr-466	761	17	's	's	PART
ftr-466	761	18	own	own	ADJ
ftr-466	761	19	stock	stock	NOUN
ftr-466	761	20	.	.	PUNCT
ftr-466	762	1	in	in	ADP
ftr-466	762	2	the	the	DET
ftr-466	762	3	second	second	ADJ
ftr-466	762	4	class	class	NOUN
ftr-466	762	5	fall	fall	NOUN
ftr-466	762	6	cdis	cdis	NOUN
ftr-466	762	7	whose	whose	DET
ftr-466	762	8	repayment	repayment	NOUN
ftr-466	762	9	is	be	AUX
ftr-466	762	10	linked	link	VERB
ftr-466	762	11	to	to	ADP
ftr-466	762	12	the	the	DET
ftr-466	762	13	value	value	NOUN
ftr-466	762	14	of	of	ADP
ftr-466	762	15	a	a	DET
ftr-466	762	16	capital	capital	NOUN
ftr-466	762	17	asset	asset	NOUN
ftr-466	762	18	,	,	PUNCT
ftr-466	762	19	such	such	ADJ
ftr-466	762	20	as	as	ADP
ftr-466	762	21	gold	gold	NOUN
ftr-466	762	22	,	,	PUNCT
ftr-466	762	23	or	or	CCONJ
ftr-466	762	24	an	an	DET
ftr-466	762	25	equity	equity	NOUN
ftr-466	762	26	interest	interest	NOUN
ftr-466	762	27	in	in	ADP
ftr-466	762	28	a	a	DET
ftr-466	762	29	corporation	corporation	NOUN
ftr-466	762	30	that	that	PRON
ftr-466	762	31	is	be	AUX
ftr-466	762	32	unrelated	unrelated	ADJ
ftr-466	762	33	to	to	ADP
ftr-466	762	34	the	the	DET
ftr-466	762	35	issuer	issuer	NOUN
ftr-466	762	36	of	of	ADP
ftr-466	762	37	the	the	DET
ftr-466	762	38	cdi	cdi	PROPN
ftr-466	762	39	.	.	PUNCT
ftr-466	763	1	the	the	DET
ftr-466	763	2	service	service	NOUN
ftr-466	763	3	has	have	AUX
ftr-466	763	4	made	make	VERB
ftr-466	763	5	little	little	ADJ
ftr-466	763	6	,	,	PUNCT
ftr-466	763	7	if	if	SCONJ
ftr-466	763	8	any	any	PRON
ftr-466	763	9	,	,	PUNCT
ftr-466	763	10	headway	headway	NOUN
ftr-466	763	11	in	in	ADP
ftr-466	763	12	developing	develop	VERB
ftr-466	763	13	an	an	DET
ftr-466	763	14	analytical	analytical	ADJ
ftr-466	763	15	framework	framework	NOUN
ftr-466	763	16	that	that	PRON
ftr-466	763	17	can	can	AUX
ftr-466	763	18	be	be	AUX
ftr-466	763	19	used	use	VERB
ftr-466	763	20	to	to	PART
ftr-466	763	21	classify	classify	VERB
ftr-466	763	22	cdis	cdis	NOUN
ftr-466	763	23	that	that	PRON
ftr-466	763	24	fall	fall	VERB
ftr-466	763	25	into	into	ADP
ftr-466	763	26	the	the	DET
ftr-466	763	27	first	first	ADJ
ftr-466	763	28	class	class	NOUN
ftr-466	763	29	.	.	PUNCT
ftr-466	764	1	the	the	DET
ftr-466	764	2	service	service	NOUN
ftr-466	764	3	has	have	AUX
ftr-466	764	4	made	make	VERB
ftr-466	764	5	absolutely	absolutely	ADV
ftr-466	764	6	no	no	PRON
ftr-466	764	7	headway	headway	NOUN
ftr-466	764	8	in	in	ADP
ftr-466	764	9	developing	develop	VERB
ftr-466	764	10	such	such	DET
ftr-466	764	11	a	a	DET
ftr-466	764	12	framework	framework	NOUN
ftr-466	764	13	for	for	ADP
ftr-466	764	14	cdis	cdi	NOUN
ftr-466	764	15	that	that	PRON
ftr-466	764	16	fail	fail	VERB
ftr-466	764	17	into	into	ADP
ftr-466	764	18	the	the	DET
ftr-466	764	19	second	second	ADJ
ftr-466	764	20	class	class	NOUN
ftr-466	764	21	.	.	PUNCT
ftr-466	765	1	cdis	cdis	NOUN
ftr-466	765	2	that	that	PRON
ftr-466	765	3	provide	provide	VERB
ftr-466	765	4	for	for	ADP
ftr-466	765	5	payments	payment	NOUN
ftr-466	765	6	that	that	PRON
ftr-466	765	7	vary	vary	VERB
ftr-466	765	8	in	in	ADP
ftr-466	765	9	accordance	accordance	NOUN
ftr-466	765	10	with	with	ADP
ftr-466	765	11	the	the	DET
ftr-466	765	12	value	value	NOUN
ftr-466	765	13	of	of	ADP
ftr-466	765	14	the	the	DET
ftr-466	765	15	stock	stock	NOUN
ftr-466	765	16	of	of	ADP
ftr-466	765	17	the	the	DET
ftr-466	765	18	issuing	issue	VERB
ftr-466	765	19	corporation	corporation	NOUN
ftr-466	765	20	are	be	AUX
ftr-466	765	21	analogous	analogous	ADJ
ftr-466	765	22	to	to	ADP
ftr-466	765	23	debt	debt	NOUN
ftr-466	765	24	instruments	instrument	NOUN
ftr-466	765	25	that	that	PRON
ftr-466	765	26	are	be	AUX
ftr-466	765	27	convertible	convertible	ADJ
ftr-466	765	28	into	into	ADP
ftr-466	765	29	stock	stock	NOUN
ftr-466	765	30	of	of	ADP
ftr-466	765	31	the	the	DET
ftr-466	765	32	issuer	issuer	NOUN
ftr-466	765	33	.	.	PUNCT
ftr-466	766	1	in	in	ADP
ftr-466	766	2	rev	rev	PROPN
ftr-466	766	3	.	.	PROPN
ftr-466	766	4	rul	rul	PROPN
ftr-466	766	5	.	.	PUNCT
ftr-466	766	6	83	83	NUM
ftr-466	766	7	-	-	SYM
ftr-466	766	8	98	98	NUM
ftr-466	766	9	,	,	PUNCT
ftr-466	766	10	the	the	DET
ftr-466	766	11	service	service	NOUN
ftr-466	766	12	ruled	rule	VERB
ftr-466	766	13	that	that	SCONJ
ftr-466	766	14	adjustable	adjustable	ADJ
ftr-466	766	15	rate	rate	NOUN
ftr-466	766	16	convertible	convertible	ADJ
ftr-466	766	17	notes	note	NOUN
ftr-466	766	18	(	(	PUNCT
ftr-466	766	19	"	"	PUNCT
ftr-466	766	20	arcns	arcns	ADJ
ftr-466	766	21	"	"	PUNCT
ftr-466	766	22	)	)	PUNCT
ftr-466	766	23	were	be	AUX
ftr-466	766	24	equity	equity	NOUN
ftr-466	766	25	instruments	instrument	NOUN
ftr-466	766	26	of	of	ADP
ftr-466	766	27	the	the	DET
ftr-466	766	28	issuer	issuer	NOUN
ftr-466	766	29	of	of	ADP
ftr-466	766	30	those	those	DET
ftr-466	766	31	notes	note	NOUN
ftr-466	766	32	.	.	PUNCT
ftr-466	767	1	1983	1983	NUM
ftr-466	767	2	-	-	SYM
ftr-466	767	3	2	2	NUM
ftr-466	767	4	c.b	c.b	PROPN
ftr-466	767	5	.	.	PROPN
ftr-466	767	6	40	40	NUM
ftr-466	767	7	.	.	PUNCT
ftr-466	768	1	the	the	DET
ftr-466	768	2	arcns	arcns	PROPN
ftr-466	768	3	were	be	AUX
ftr-466	768	4	issued	issue	VERB
ftr-466	768	5	at	at	ADP
ftr-466	768	6	a	a	DET
ftr-466	768	7	price	price	NOUN
ftr-466	768	8	of	of	ADP
ftr-466	768	9	$	$	SYM
ftr-466	768	10	1,000	1,000	NUM
ftr-466	768	11	cash	cash	NOUN
ftr-466	768	12	or	or	CCONJ
ftr-466	768	13	a	a	DET
ftr-466	768	14	price	price	NOUN
ftr-466	768	15	equal	equal	ADJ
ftr-466	768	16	to	to	ADP
ftr-466	768	17	50	50	NUM
ftr-466	768	18	shares	share	NOUN
ftr-466	768	19	of	of	ADP
ftr-466	768	20	the	the	DET
ftr-466	768	21	issuer	issuer	NOUN
ftr-466	768	22	's	's	PART
ftr-466	768	23	stock	stock	NOUN
ftr-466	768	24	(	(	PUNCT
ftr-466	768	25	also	also	ADV
ftr-466	768	26	$	$	SYM
ftr-466	768	27	1,000	1,000	NUM
ftr-466	768	28	)	)	PUNCT
ftr-466	768	29	.	.	PUNCT
ftr-466	769	1	i	i	PRON
ftr-466	769	2	d.	d.	PROPN
ftr-466	769	3	the	the	DET
ftr-466	769	4	arcns	arcns	PROPN
ftr-466	769	5	provided	provide	VERB
ftr-466	769	6	for	for	ADP
ftr-466	769	7	quarterly	quarterly	ADJ
ftr-466	769	8	interest	interest	NOUN
ftr-466	769	9	payments	payment	NOUN
ftr-466	769	10	at	at	ADP
ftr-466	769	11	a	a	DET
ftr-466	769	12	rate	rate	NOUN
ftr-466	769	13	based	base	VERB
ftr-466	769	14	on	on	ADP
ftr-466	769	15	dividend	dividend	NOUN
ftr-466	769	16	payments	payment	NOUN
ftr-466	769	17	made	make	VERB
ftr-466	769	18	on	on	ADP
ftr-466	769	19	the	the	DET
ftr-466	769	20	issuer	issuer	NOUN
ftr-466	769	21	's	's	PART
ftr-466	769	22	common	common	ADJ
ftr-466	769	23	stock	stock	NOUN
ftr-466	769	24	.	.	PUNCT
ftr-466	770	1	i	i	PRON
ftr-466	770	2	d.	d.	PROPN
ftr-466	770	3	upon	upon	SCONJ
ftr-466	770	4	maturity	maturity	NOUN
ftr-466	770	5	of	of	ADP
ftr-466	770	6	an	an	DET
ftr-466	770	7	arcn	arcn	PROPN
ftr-466	770	8	,	,	PUNCT
ftr-466	770	9	a	a	DET
ftr-466	770	10	holder	holder	NOUN
ftr-466	770	11	had	have	VERB
ftr-466	770	12	a	a	DET
ftr-466	770	13	right	right	NOUN
ftr-466	770	14	to	to	PART
ftr-466	770	15	receive	receive	VERB
ftr-466	770	16	either	either	DET
ftr-466	770	17	(	(	PUNCT
ftr-466	770	18	1	1	NUM
ftr-466	770	19	)	)	PUNCT
ftr-466	770	20	$	$	SYM
ftr-466	770	21	600	600	NUM
ftr-466	770	22	cash	cash	NOUN
ftr-466	770	23	or	or	CCONJ
ftr-466	770	24	(	(	PUNCT
ftr-466	770	25	2	2	NUM
ftr-466	770	26	)	)	SYM
ftr-466	770	27	50	50	NUM
ftr-466	770	28	shares	share	NOUN
ftr-466	770	29	of	of	ADP
ftr-466	770	30	the	the	DET
ftr-466	770	31	issuer	issuer	NOUN
ftr-466	770	32	's	's	PART
ftr-466	770	33	common	common	ADJ
ftr-466	770	34	stock	stock	NOUN
ftr-466	770	35	.	.	PUNCT
ftr-466	771	1	i	i	PRON
ftr-466	771	2	d.	d.	PROPN
ftr-466	771	3	the	the	DET
ftr-466	771	4	arcns	arcns	PROPN
ftr-466	771	5	were	be	AUX
ftr-466	771	6	subordinated	subordinate	VERB
ftr-466	771	7	to	to	ADP
ftr-466	771	8	all	all	DET
ftr-466	771	9	present	present	ADJ
ftr-466	771	10	and	and	CCONJ
ftr-466	771	11	future	future	ADJ
ftr-466	771	12	senior	senior	ADJ
ftr-466	771	13	and	and	CCONJ
ftr-466	771	14	general	general	ADJ
ftr-466	771	15	creditors	creditor	NOUN
ftr-466	771	16	of	of	ADP
ftr-466	771	17	the	the	DET
ftr-466	771	18	issuing	issue	VERB
ftr-466	771	19	corporation	corporation	NOUN
ftr-466	771	20	.	.	PUNCT
ftr-466	772	1	i	i	PRON
ftr-466	772	2	d.	d.	PROPN
ftr-466	772	3	the	the	DET
ftr-466	772	4	service	service	NOUN
ftr-466	772	5	noted	note	VERB
ftr-466	772	6	that	that	SCONJ
ftr-466	772	7	:	:	PUNCT
ftr-466	772	8	(	(	PUNCT
ftr-466	772	9	1	1	X
ftr-466	772	10	)	)	PUNCT
ftr-466	772	11	the	the	DET
ftr-466	772	12	holders	holder	NOUN
ftr-466	772	13	of	of	ADP
ftr-466	772	14	the	the	DET
ftr-466	772	15	arcns	arcns	PROPN
ftr-466	772	16	would	would	AUX
ftr-466	772	17	most	most	ADV
ftr-466	772	18	likely	likely	ADV
ftr-466	772	19	exercise	exercise	VERB
ftr-466	772	20	their	their	PRON
ftr-466	772	21	conversion	conversion	NOUN
ftr-466	772	22	right	right	ADV
ftr-466	772	23	at	at	ADP
ftr-466	772	24	maturity	maturity	NOUN
ftr-466	772	25	because	because	SCONJ
ftr-466	772	26	they	they	PRON
ftr-466	772	27	would	would	AUX
ftr-466	772	28	only	only	ADV
ftr-466	772	29	opt	opt	VERB
ftr-466	772	30	to	to	PART
ftr-466	772	31	receive	receive	VERB
ftr-466	772	32	the	the	DET
ftr-466	772	33	$	$	SYM
ftr-466	772	34	600	600	NUM
ftr-466	772	35	cash	cash	NOUN
ftr-466	772	36	payment	payment	NOUN
ftr-466	772	37	if	if	SCONJ
ftr-466	772	38	the	the	DET
ftr-466	772	39	price	price	NOUN
ftr-466	772	40	of	of	ADP
ftr-466	772	41	the	the	DET
ftr-466	772	42	issuer	issuer	NOUN
ftr-466	772	43	's	's	PART
ftr-466	772	44	common	common	ADJ
ftr-466	772	45	stock	stock	NOUN
ftr-466	772	46	dropped	drop	VERB
ftr-466	772	47	by	by	ADP
ftr-466	772	48	more	more	ADJ
ftr-466	772	49	than	than	ADP
ftr-466	772	50	40	40	NUM
ftr-466	772	51	%	%	NOUN
ftr-466	772	52	;	;	PUNCT
ftr-466	772	53	and	and	CCONJ
ftr-466	772	54	(	(	PUNCT
ftr-466	772	55	2	2	X
ftr-466	772	56	)	)	PUNCT
ftr-466	772	57	it	it	PRON
ftr-466	772	58	would	would	AUX
ftr-466	772	59	be	be	AUX
ftr-466	772	60	advantageous	advantageous	ADJ
ftr-466	772	61	in	in	ADP
ftr-466	772	62	many	many	ADJ
ftr-466	772	63	circumstances	circumstance	NOUN
ftr-466	772	64	for	for	SCONJ
ftr-466	772	65	the	the	DET
ftr-466	772	66	issuer	issuer	NOUN
ftr-466	772	67	to	to	PART
ftr-466	772	68	force	force	VERB
ftr-466	772	69	conversion	conversion	NOUN
ftr-466	772	70	of	of	ADP
ftr-466	772	71	the	the	DET
ftr-466	772	72	arcns	arcns	NOUN
ftr-466	772	73	into	into	ADP
ftr-466	772	74	common	common	ADJ
ftr-466	772	75	stock	stock	NOUN
ftr-466	772	76	of	of	ADP
ftr-466	772	77	the	the	DET
ftr-466	772	78	issuer	issuer	NOUN
ftr-466	772	79	.	.	PUNCT
ftr-466	773	1	i	i	PRON
ftr-466	773	2	d.	d.	PROPN
ftr-466	773	3	the	the	DET
ftr-466	773	4	service	service	NOUN
ftr-466	773	5	stated	state	VERB
ftr-466	773	6	:	:	PUNCT
ftr-466	773	7	because	because	SCONJ
ftr-466	773	8	of	of	ADP
ftr-466	773	9	the	the	DET
ftr-466	773	10	very	very	ADV
ftr-466	773	11	high	high	ADJ
ftr-466	773	12	probability	probability	NOUN
ftr-466	773	13	that	that	SCONJ
ftr-466	773	14	all	all	PRON
ftr-466	773	15	of	of	ADP
ftr-466	773	16	the	the	DET
ftr-466	773	17	arcn	arcn	PROPN
ftr-466	773	18	's	's	PART
ftr-466	773	19	issued	issue	VERB
ftr-466	773	20	will	will	AUX
ftr-466	773	21	be	be	AUX
ftr-466	773	22	converted	convert	VERB
ftr-466	773	23	into	into	ADP
ftr-466	773	24	stock	stock	NOUN
ftr-466	773	25	,	,	PUNCT
ftr-466	773	26	the	the	DET
ftr-466	773	27	arcn	arcn	PROPN
ftr-466	773	28	's	's	PART
ftr-466	773	29	do	do	AUX
ftr-466	773	30	not	not	PART
ftr-466	773	31	in	in	ADP
ftr-466	773	32	reality	reality	NOUN
ftr-466	773	33	represent	represent	VERB
ftr-466	773	34	a	a	DET
ftr-466	773	35	promise	promise	NOUN
ftr-466	773	36	to	to	PART
ftr-466	773	37	pay	pay	VERB
ftr-466	773	38	a	a	DET
ftr-466	773	39	sum	sum	NOUN
ftr-466	773	40	certain	certain	ADJ
ftr-466	773	41	.	.	PUNCT
ftr-466	774	1	rather	rather	ADV
ftr-466	774	2	,	,	PUNCT
ftr-466	774	3	the	the	DET
ftr-466	774	4	$	$	SYM
ftr-466	774	5	600	600	NUM
ftr-466	774	6	face	face	NOUN
ftr-466	774	7	value	value	NOUN
ftr-466	774	8	is	be	AUX
ftr-466	774	9	a	a	DET
ftr-466	774	10	figure	figure	NOUN
ftr-466	774	11	calculated	calculate	VERB
ftr-466	774	12	primarily	primarily	ADV
ftr-466	774	13	to	to	PART
ftr-466	774	14	ensure	ensure	VERB
ftr-466	774	15	conversion	conversion	NOUN
ftr-466	774	16	into	into	ADP
ftr-466	774	17	stock	stock	NOUN
ftr-466	774	18	;	;	PUNCT
ftr-466	774	19	its	its	PRON
ftr-466	774	20	only	only	ADJ
ftr-466	774	21	other	other	ADJ
ftr-466	774	22	function	function	NOUN
ftr-466	774	23	is	be	AUX
ftr-466	774	24	to	to	PART
ftr-466	774	25	provide	provide	VERB
ftr-466	774	26	a	a	DET
ftr-466	774	27	floor	floor	NOUN
ftr-466	774	28	for	for	ADP
ftr-466	774	29	purposes	purpose	NOUN
ftr-466	774	30	of	of	ADP
ftr-466	774	31	loss	loss	NOUN
ftr-466	774	32	that	that	PRON
ftr-466	774	33	will	will	AUX
ftr-466	774	34	become	become	VERB
ftr-466	774	35	material	material	NOUN
ftr-466	774	36	only	only	ADV
ftr-466	774	37	if	if	SCONJ
ftr-466	774	38	the	the	DET
ftr-466	774	39	[	[	X
ftr-466	774	40	vol	vol	NOUN
ftr-466	774	41	3:8	3:8	NUM
ftr-466	774	42	economically	economically	ADV
ftr-466	774	43	equivalent	equivalent	ADJ
ftr-466	774	44	financial	financial	ADJ
ftr-466	774	45	instruments	instrument	NOUN
ftr-466	774	46	does	do	AUX
ftr-466	774	47	,	,	PUNCT
ftr-466	774	48	however	however	ADV
ftr-466	774	49	,	,	PUNCT
ftr-466	774	50	appear	appear	VERB
ftr-466	774	51	that	that	SCONJ
ftr-466	774	52	cdis	cdi	NOUN
ftr-466	774	53	that	that	PRON
ftr-466	774	54	guarantee	guarantee	VERB
ftr-466	774	55	the	the	DET
ftr-466	774	56	return	return	NOUN
ftr-466	774	57	of	of	ADP
ftr-466	774	58	principal	principal	NOUN
ftr-466	774	59	will	will	AUX
ftr-466	774	60	be	be	AUX
ftr-466	774	61	classified	classify	VERB
ftr-466	774	62	as	as	ADP
ftr-466	774	63	debt	debt	NOUN
ftr-466	774	64	for	for	ADP
ftr-466	774	65	federal	federal	ADJ
ftr-466	774	66	tax	tax	NOUN
ftr-466	774	67	purposes	purpose	NOUN
ftr-466	774	68	.	.	PUNCT
ftr-466	775	1	94	94	NUM
ftr-466	775	2	an	an	DET
ftr-466	775	3	analysis	analysis	NOUN
ftr-466	775	4	of	of	ADP
ftr-466	775	5	the	the	DET
ftr-466	775	6	proper	proper	ADJ
ftr-466	775	7	classification	classification	NOUN
ftr-466	775	8	of	of	ADP
ftr-466	775	9	cdis	cdis	NOUN
ftr-466	775	10	by	by	ADP
ftr-466	775	11	analogy	analogy	NOUN
ftr-466	775	12	to	to	ADP
ftr-466	775	13	equity	equity	NOUN
ftr-466	775	14	swaps	swap	NOUN
ftr-466	775	15	would	would	AUX
ftr-466	775	16	be	be	AUX
ftr-466	775	17	pointless	pointless	ADJ
ftr-466	775	18	because	because	SCONJ
ftr-466	775	19	,	,	PUNCT
ftr-466	775	20	price	price	NOUN
ftr-466	775	21	of	of	ADP
ftr-466	775	22	[	[	PUNCT
ftr-466	775	23	the	the	DET
ftr-466	775	24	issuer	issuer	NOUN
ftr-466	775	25	's	's	PART
ftr-466	775	26	]	]	PUNCT
ftr-466	775	27	...	...	PUNCT
ftr-466	776	1	common	common	ADJ
ftr-466	776	2	stock	stock	NOUN
ftr-466	776	3	declines	decline	NOUN
ftr-466	776	4	by	by	ADP
ftr-466	776	5	more	more	ADJ
ftr-466	776	6	than	than	ADP
ftr-466	776	7	40	40	NUM
ftr-466	776	8	percent	percent	NOUN
ftr-466	776	9	from	from	ADP
ftr-466	776	10	its	its	PRON
ftr-466	776	11	price	price	NOUN
ftr-466	776	12	at	at	ADP
ftr-466	776	13	the	the	DET
ftr-466	776	14	time	time	NOUN
ftr-466	776	15	the	the	DET
ftr-466	776	16	arcn	arcn	PROPN
ftr-466	776	17	's	's	PART
ftr-466	776	18	are	be	AUX
ftr-466	776	19	issued	issue	VERB
ftr-466	776	20	.	.	PUNCT
ftr-466	777	1	i	i	PRON
ftr-466	777	2	d.	d.	PROPN
ftr-466	777	3	at	at	ADP
ftr-466	777	4	41	41	NUM
ftr-466	777	5	.	.	PUNCT
ftr-466	778	1	in	in	ADP
ftr-466	778	2	rev	rev	PROPN
ftr-466	778	3	.	.	PROPN
ftr-466	778	4	rul	rul	PROPN
ftr-466	778	5	.	.	PUNCT
ftr-466	778	6	85	85	NUM
ftr-466	778	7	-	-	SYM
ftr-466	778	8	119	119	NUM
ftr-466	778	9	,	,	PUNCT
ftr-466	778	10	a	a	DET
ftr-466	778	11	domestic	domestic	ADJ
ftr-466	778	12	bank	bank	NOUN
ftr-466	778	13	holding	hold	VERB
ftr-466	778	14	company	company	NOUN
ftr-466	778	15	(	(	PUNCT
ftr-466	778	16	"	"	PUNCT
ftr-466	778	17	hc	hc	PROPN
ftr-466	778	18	"	"	PUNCT
ftr-466	778	19	)	)	PUNCT
ftr-466	778	20	issued	issue	VERB
ftr-466	778	21	certain	certain	ADJ
ftr-466	778	22	notes	note	NOUN
ftr-466	778	23	(	(	PUNCT
ftr-466	778	24	the	the	DET
ftr-466	778	25	"	"	PUNCT
ftr-466	778	26	hc	hc	PROPN
ftr-466	778	27	notes	note	NOUN
ftr-466	778	28	"	"	PUNCT
ftr-466	778	29	)	)	PUNCT
ftr-466	778	30	for	for	ADP
ftr-466	778	31	cash	cash	NOUN
ftr-466	778	32	.	.	PUNCT
ftr-466	779	1	1985	1985	NUM
ftr-466	779	2	-	-	SYM
ftr-466	779	3	2	2	NUM
ftr-466	779	4	c.b	c.b	PROPN
ftr-466	779	5	.	.	PROPN
ftr-466	779	6	60	60	NUM
ftr-466	779	7	.	.	PUNCT
ftr-466	780	1	the	the	DET
ftr-466	780	2	hc	hc	PROPN
ftr-466	780	3	notes	note	NOUN
ftr-466	780	4	had	have	VERB
ftr-466	780	5	a	a	DET
ftr-466	780	6	12	12	NUM
ftr-466	780	7	-	-	PUNCT
ftr-466	780	8	year	year	NOUN
ftr-466	780	9	maturity	maturity	NOUN
ftr-466	780	10	,	,	PUNCT
ftr-466	780	11	provided	provide	VERB
ftr-466	780	12	for	for	ADP
ftr-466	780	13	quarterly	quarterly	ADJ
ftr-466	780	14	interest	interest	NOUN
ftr-466	780	15	payments	payment	NOUN
ftr-466	780	16	,	,	PUNCT
ftr-466	780	17	and	and	CCONJ
ftr-466	780	18	did	do	AUX
ftr-466	780	19	not	not	PART
ftr-466	780	20	accord	accord	VERB
ftr-466	780	21	holders	holder	NOUN
ftr-466	780	22	the	the	DET
ftr-466	780	23	right	right	NOUN
ftr-466	780	24	to	to	PART
ftr-466	780	25	vote	vote	VERB
ftr-466	780	26	or	or	CCONJ
ftr-466	780	27	participate	participate	VERB
ftr-466	780	28	in	in	ADP
ftr-466	780	29	the	the	DET
ftr-466	780	30	management	management	NOUN
ftr-466	780	31	of	of	ADP
ftr-466	780	32	hc	hc	PROPN
ftr-466	780	33	.	.	PUNCT
ftr-466	781	1	i	i	PRON
ftr-466	781	2	d.	d.	PROPN
ftr-466	781	3	upon	upon	SCONJ
ftr-466	781	4	maturity	maturity	NOUN
ftr-466	781	5	or	or	CCONJ
ftr-466	781	6	redemption	redemption	NOUN
ftr-466	781	7	of	of	ADP
ftr-466	781	8	the	the	DET
ftr-466	781	9	hc	hc	PROPN
ftr-466	781	10	notes	note	NOUN
ftr-466	781	11	,	,	PUNCT
ftr-466	781	12	the	the	DET
ftr-466	781	13	holders	holder	NOUN
ftr-466	781	14	thereof	thereof	ADV
ftr-466	781	15	were	be	AUX
ftr-466	781	16	entitled	entitle	VERB
ftr-466	781	17	to	to	PART
ftr-466	781	18	receive	receive	VERB
ftr-466	781	19	either	either	DET
ftr-466	781	20	(	(	PUNCT
ftr-466	781	21	1	1	X
ftr-466	781	22	)	)	PUNCT
ftr-466	781	23	an	an	DET
ftr-466	781	24	amount	amount	NOUN
ftr-466	781	25	of	of	ADP
ftr-466	781	26	cash	cash	NOUN
ftr-466	781	27	equal	equal	ADJ
ftr-466	781	28	to	to	ADP
ftr-466	781	29	the	the	DET
ftr-466	781	30	principal	principal	ADJ
ftr-466	781	31	amount	amount	NOUN
ftr-466	781	32	of	of	ADP
ftr-466	781	33	the	the	DET
ftr-466	781	34	notes	note	NOUN
ftr-466	781	35	;	;	PUNCT
ftr-466	781	36	or	or	CCONJ
ftr-466	781	37	(	(	PUNCT
ftr-466	781	38	2	2	X
ftr-466	781	39	)	)	PUNCT
ftr-466	781	40	a	a	DET
ftr-466	781	41	number	number	NOUN
ftr-466	781	42	of	of	ADP
ftr-466	781	43	shares	share	NOUN
ftr-466	781	44	of	of	ADP
ftr-466	781	45	hc	hc	PROPN
ftr-466	781	46	stock	stock	NOUN
ftr-466	781	47	,	,	PUNCT
ftr-466	781	48	the	the	DET
ftr-466	781	49	aggregate	aggregate	ADJ
ftr-466	781	50	fair	fair	ADJ
ftr-466	781	51	market	market	NOUN
ftr-466	781	52	value	value	NOUN
ftr-466	781	53	of	of	ADP
ftr-466	781	54	which	which	PRON
ftr-466	781	55	was	be	AUX
ftr-466	781	56	equal	equal	ADJ
ftr-466	781	57	to	to	ADP
ftr-466	781	58	the	the	DET
ftr-466	781	59	principal	principal	ADJ
ftr-466	781	60	amount	amount	NOUN
ftr-466	781	61	of	of	ADP
ftr-466	781	62	the	the	DET
ftr-466	781	63	notes	note	NOUN
ftr-466	781	64	.	.	PUNCT
ftr-466	782	1	i	i	PRON
ftr-466	782	2	d.	d.	PROPN
ftr-466	782	3	the	the	DET
ftr-466	782	4	service	service	NOUN
ftr-466	782	5	held	hold	VERB
ftr-466	782	6	that	that	SCONJ
ftr-466	782	7	the	the	DET
ftr-466	782	8	hc	hc	PROPN
ftr-466	782	9	notes	note	NOUN
ftr-466	782	10	were	be	AUX
ftr-466	782	11	debt	debt	NOUN
ftr-466	782	12	for	for	ADP
ftr-466	782	13	federal	federal	ADJ
ftr-466	782	14	tax	tax	NOUN
ftr-466	782	15	purposes	purpose	NOUN
ftr-466	782	16	.	.	PUNCT
ftr-466	783	1	i	i	PRON
ftr-466	783	2	d.	d.	PROPN
ftr-466	783	3	at	at	ADP
ftr-466	783	4	61	61	NUM
ftr-466	783	5	.	.	PUNCT
ftr-466	784	1	the	the	DET
ftr-466	784	2	key	key	ADJ
ftr-466	784	3	facts	fact	NOUN
ftr-466	784	4	relied	rely	VERB
ftr-466	784	5	upon	upon	SCONJ
ftr-466	784	6	by	by	ADP
ftr-466	784	7	the	the	DET
ftr-466	784	8	service	service	NOUN
ftr-466	784	9	were	be	AUX
ftr-466	784	10	(	(	PUNCT
ftr-466	784	11	1	1	NUM
ftr-466	784	12	)	)	PUNCT
ftr-466	784	13	that	that	SCONJ
ftr-466	784	14	the	the	DET
ftr-466	784	15	holders	holder	NOUN
ftr-466	784	16	of	of	ADP
ftr-466	784	17	the	the	DET
ftr-466	784	18	hc	hc	PROPN
ftr-466	784	19	notes	note	NOUN
ftr-466	784	20	were	be	AUX
ftr-466	784	21	entitled	entitle	VERB
ftr-466	784	22	to	to	PART
ftr-466	784	23	receive	receive	VERB
ftr-466	784	24	cash	cash	NOUN
ftr-466	784	25	at	at	ADP
ftr-466	784	26	maturity	maturity	NOUN
ftr-466	784	27	of	of	ADP
ftr-466	784	28	those	those	DET
ftr-466	784	29	notes	note	NOUN
ftr-466	784	30	and	and	CCONJ
ftr-466	784	31	(	(	PUNCT
ftr-466	784	32	2	2	NUM
ftr-466	784	33	)	)	PUNCT
ftr-466	784	34	that	that	PRON
ftr-466	784	35	hc	hc	PROPN
ftr-466	784	36	and	and	CCONJ
ftr-466	784	37	the	the	DET
ftr-466	784	38	holders	holder	NOUN
ftr-466	784	39	of	of	ADP
ftr-466	784	40	the	the	DET
ftr-466	784	41	hg	hg	PROPN
ftr-466	784	42	notes	note	NOUN
ftr-466	784	43	intended	intend	VERB
ftr-466	784	44	"	"	PUNCT
ftr-466	784	45	to	to	PART
ftr-466	784	46	create	create	VERB
ftr-466	784	47	a	a	DET
ftr-466	784	48	debtor	debtor	NOUN
ftr-466	784	49	-	-	PUNCT
ftr-466	784	50	creditor	creditor	NOUN
ftr-466	784	51	relationship	relationship	NOUN
ftr-466	784	52	.	.	PUNCT
ftr-466	784	53	"	"	PUNCT
ftr-466	785	1	i	i	PRON
ftr-466	785	2	d.	d.	PROPN
ftr-466	785	3	the	the	DET
ftr-466	785	4	service	service	NOUN
ftr-466	785	5	did	do	VERB
ftr-466	785	6	,	,	PUNCT
ftr-466	785	7	however	however	ADV
ftr-466	785	8	,	,	PUNCT
ftr-466	785	9	limit	limit	PROPN
ftr-466	785	10	rev	rev	VERB
ftr-466	785	11	.	.	PROPN
ftr-466	785	12	rul	rul	PROPN
ftr-466	785	13	.	.	PUNCT
ftr-466	785	14	85	85	NUM
ftr-466	785	15	-	-	SYM
ftr-466	785	16	119	119	NUM
ftr-466	785	17	to	to	ADP
ftr-466	785	18	its	its	PRON
ftr-466	785	19	facts	fact	NOUN
ftr-466	785	20	.	.	PUNCT
ftr-466	786	1	i	i	PRON
ftr-466	786	2	d.	d.	PROPN
ftr-466	786	3	in	in	ADP
ftr-466	786	4	notice	notice	NOUN
ftr-466	786	5	94	94	NUM
ftr-466	786	6	-	-	SYM
ftr-466	786	7	47	47	NUM
ftr-466	786	8	,	,	PUNCT
ftr-466	786	9	the	the	DET
ftr-466	786	10	service	service	NOUN
ftr-466	786	11	stated	state	VERB
ftr-466	786	12	that	that	SCONJ
ftr-466	786	13	it	it	PRON
ftr-466	786	14	would	would	AUX
ftr-466	786	15	"	"	PUNCT
ftr-466	786	16	scrutinize	scrutinize	VERB
ftr-466	786	17	"	"	PUNCT
ftr-466	786	18	instruments	instrument	NOUN
ftr-466	786	19	that	that	PRON
ftr-466	786	20	are	be	AUX
ftr-466	786	21	designed	design	VERB
ftr-466	786	22	to	to	PART
ftr-466	786	23	be	be	AUX
ftr-466	786	24	treated	treat	VERB
ftr-466	786	25	as	as	ADP
ftr-466	786	26	debt	debt	NOUN
ftr-466	786	27	for	for	ADP
ftr-466	786	28	federal	federal	ADJ
ftr-466	786	29	tax	tax	NOUN
ftr-466	786	30	purposes	purpose	NOUN
ftr-466	786	31	and	and	CCONJ
ftr-466	786	32	as	as	ADP
ftr-466	786	33	equity	equity	NOUN
ftr-466	786	34	for	for	ADP
ftr-466	786	35	regulatory	regulatory	ADJ
ftr-466	786	36	,	,	PUNCT
ftr-466	786	37	rating	rating	NOUN
ftr-466	786	38	agency	agency	NOUN
ftr-466	786	39	,	,	PUNCT
ftr-466	786	40	or	or	CCONJ
ftr-466	786	41	financial	financial	ADJ
ftr-466	786	42	accounting	accounting	NOUN
ftr-466	786	43	purposes	purpose	NOUN
ftr-466	786	44	.	.	PUNCT
ftr-466	787	1	1994	1994	NUM
ftr-466	787	2	-	-	SYM
ftr-466	787	3	1	1	NUM
ftr-466	787	4	g.b	g.b	PROPN
ftr-466	787	5	.	.	PROPN
ftr-466	787	6	357	357	NUM
ftr-466	787	7	.	.	PUNCT
ftr-466	788	1	the	the	DET
ftr-466	788	2	service	service	NOUN
ftr-466	788	3	again	again	ADV
ftr-466	788	4	set	set	VERB
ftr-466	788	5	forth	forth	ADP
ftr-466	788	6	a	a	DET
ftr-466	788	7	laundry	laundry	ADJ
ftr-466	788	8	list	list	NOUN
ftr-466	788	9	of	of	ADP
ftr-466	788	10	factors	factor	NOUN
ftr-466	788	11	relevant	relevant	ADJ
ftr-466	788	12	to	to	ADP
ftr-466	788	13	the	the	DET
ftr-466	788	14	debt	debt	NOUN
ftr-466	788	15	/	/	SYM
ftr-466	788	16	equity	equity	NOUN
ftr-466	788	17	analysis	analysis	NOUN
ftr-466	788	18	.	.	PUNCT
ftr-466	789	1	i	i	PRON
ftr-466	789	2	d.	d.	PROPN
ftr-466	789	3	notice	notice	VERB
ftr-466	789	4	94	94	NUM
ftr-466	789	5	-	-	SYM
ftr-466	789	6	47	47	NUM
ftr-466	789	7	does	do	AUX
ftr-466	789	8	not	not	PART
ftr-466	789	9	include	include	VERB
ftr-466	789	10	in	in	ADP
ftr-466	789	11	the	the	DET
ftr-466	789	12	list	list	NOUN
ftr-466	789	13	of	of	ADP
ftr-466	789	14	debt	debt	NOUN
ftr-466	789	15	/	/	SYM
ftr-466	789	16	equity	equity	NOUN
ftr-466	789	17	factors	factor	NOUN
ftr-466	789	18	the	the	DET
ftr-466	789	19	issue	issue	NOUN
ftr-466	789	20	of	of	ADP
ftr-466	789	21	whether	whether	SCONJ
ftr-466	789	22	payment	payment	NOUN
ftr-466	789	23	of	of	ADP
ftr-466	789	24	the	the	DET
ftr-466	789	25	instrument	instrument	NOUN
ftr-466	789	26	is	be	AUX
ftr-466	789	27	linked	link	VERB
ftr-466	789	28	to	to	ADP
ftr-466	789	29	the	the	DET
ftr-466	789	30	value	value	NOUN
ftr-466	789	31	of	of	ADP
ftr-466	789	32	the	the	DET
ftr-466	789	33	issuer	issuer	NOUN
ftr-466	789	34	's	's	PART
ftr-466	789	35	stock	stock	NOUN
ftr-466	789	36	i	i	PROPN
ftr-466	789	37	d.	d.	PROPN
ftr-466	789	38	the	the	DET
ftr-466	789	39	fact	fact	NOUN
ftr-466	789	40	that	that	SCONJ
ftr-466	789	41	notice	notice	VERB
ftr-466	789	42	94	94	NUM
ftr-466	789	43	-	-	SYM
ftr-466	789	44	47	47	NUM
ftr-466	789	45	does	do	AUX
ftr-466	789	46	not	not	PART
ftr-466	789	47	analyze	analyze	VERB
ftr-466	789	48	the	the	DET
ftr-466	789	49	effect	effect	NOUN
ftr-466	789	50	of	of	ADP
ftr-466	789	51	payments	payment	NOUN
ftr-466	789	52	that	that	PRON
ftr-466	789	53	vary	vary	VERB
ftr-466	789	54	in	in	ADP
ftr-466	789	55	accordance	accordance	NOUN
ftr-466	789	56	with	with	ADP
ftr-466	789	57	the	the	DET
ftr-466	789	58	stock	stock	NOUN
ftr-466	789	59	of	of	ADP
ftr-466	789	60	the	the	DET
ftr-466	789	61	issuer	issuer	NOUN
ftr-466	789	62	is	be	AUX
ftr-466	789	63	troubling	troubling	ADJ
ftr-466	789	64	,	,	PUNCT
ftr-466	789	65	to	to	PART
ftr-466	789	66	say	say	VERB
ftr-466	789	67	the	the	DET
ftr-466	789	68	least	least	ADJ
ftr-466	789	69	,	,	PUNCT
ftr-466	789	70	because	because	SCONJ
ftr-466	789	71	that	that	DET
ftr-466	789	72	factor	factor	NOUN
ftr-466	789	73	"	"	PUNCT
ftr-466	789	74	is	be	AUX
ftr-466	789	75	arguably	arguably	ADV
ftr-466	789	76	the	the	DET
ftr-466	789	77	most	most	ADV
ftr-466	789	78	important	important	ADJ
ftr-466	789	79	factor	factor	NOUN
ftr-466	789	80	in	in	ADP
ftr-466	789	81	distinguishing	distinguish	VERB
ftr-466	789	82	between	between	ADP
ftr-466	789	83	equity	equity	NOUN
ftr-466	789	84	and	and	CCONJ
ftr-466	789	85	debt	debt	NOUN
ftr-466	789	86	.	.	PUNCT
ftr-466	789	87	"	"	PUNCT
ftr-466	790	1	hariton	hariton	PROPN
ftr-466	790	2	,	,	PUNCT
ftr-466	790	3	supra	supra	PROPN
ftr-466	790	4	note	note	NOUN
ftr-466	790	5	92	92	NUM
ftr-466	790	6	,	,	PUNCT
ftr-466	790	7	at	at	ADP
ftr-466	790	8	1064	1064	NUM
ftr-466	790	9	(	(	PUNCT
ftr-466	790	10	"	"	PUNCT
ftr-466	790	11	[	[	PUNCT
ftr-466	790	12	aii	aii	PROPN
ftr-466	790	13	debt	debt	NOUN
ftr-466	790	14	-	-	PUNCT
ftr-466	790	15	equity	equity	NOUN
ftr-466	790	16	characterization	characterization	NOUN
ftr-466	790	17	can	can	AUX
ftr-466	790	18	be	be	AUX
ftr-466	790	19	described	describe	VERB
ftr-466	790	20	as	as	ADP
ftr-466	790	21	an	an	DET
ftr-466	790	22	effort	effort	NOUN
ftr-466	790	23	to	to	PART
ftr-466	790	24	determine	determine	VERB
ftr-466	790	25	whether	whether	SCONJ
ftr-466	790	26	(	(	PUNCT
ftr-466	790	27	at	at	ADP
ftr-466	790	28	least	least	ADJ
ftr-466	790	29	in	in	ADP
ftr-466	790	30	relation	relation	NOUN
ftr-466	790	31	to	to	ADP
ftr-466	790	32	someone	someone	PRON
ftr-466	790	33	else	else	ADV
ftr-466	790	34	)	)	PUNCT
ftr-466	790	35	an	an	DET
ftr-466	790	36	investor	investor	NOUN
ftr-466	790	37	is	be	AUX
ftr-466	790	38	participating	participate	VERB
ftr-466	790	39	in	in	ADP
ftr-466	790	40	the	the	DET
ftr-466	790	41	issuer	issuer	NOUN
ftr-466	790	42	's	's	PART
ftr-466	790	43	profits	profit	NOUN
ftr-466	790	44	and	and	CCONJ
ftr-466	790	45	risks	risk	NOUN
ftr-466	790	46	.	.	PUNCT
ftr-466	790	47	"	"	PUNCT
ftr-466	790	48	)	)	PUNCT
ftr-466	790	49	.	.	PUNCT
ftr-466	791	1	thus	thus	ADV
ftr-466	791	2	,	,	PUNCT
ftr-466	791	3	it	it	PRON
ftr-466	791	4	is	be	AUX
ftr-466	791	5	unclear	unclear	ADJ
ftr-466	791	6	whether	whether	SCONJ
ftr-466	791	7	a	a	DET
ftr-466	791	8	cdi	cdi	NOUN
ftr-466	791	9	that	that	PRON
ftr-466	791	10	provides	provide	VERB
ftr-466	791	11	for	for	ADP
ftr-466	791	12	contingent	contingent	ADJ
ftr-466	791	13	payments	payment	NOUN
ftr-466	791	14	linked	link	VERB
ftr-466	791	15	to	to	ADP
ftr-466	791	16	the	the	DET
ftr-466	791	17	value	value	NOUN
ftr-466	791	18	of	of	ADP
ftr-466	791	19	an	an	DET
ftr-466	791	20	issuer	issuer	NOUN
ftr-466	791	21	's	's	PART
ftr-466	791	22	stock	stock	NOUN
ftr-466	791	23	is	be	AUX
ftr-466	791	24	debt	debt	NOUN
ftr-466	791	25	.	.	PUNCT
ftr-466	792	1	from	from	ADP
ftr-466	792	2	the	the	DET
ftr-466	792	3	above	above	ADJ
ftr-466	792	4	rulings	ruling	NOUN
ftr-466	792	5	,	,	PUNCT
ftr-466	792	6	in	in	ADP
ftr-466	792	7	conjunction	conjunction	NOUN
ftr-466	792	8	with	with	ADP
ftr-466	792	9	rev	rev	PROPN
ftr-466	792	10	.	.	PROPN
ftr-466	792	11	rul	rul	PROPN
ftr-466	792	12	.	.	PUNCT
ftr-466	792	13	88	88	NUM
ftr-466	792	14	-	-	SYM
ftr-466	792	15	31	31	NUM
ftr-466	792	16	.	.	PUNCT
ftr-466	792	17	discussed	discuss	VERB
ftr-466	792	18	at	at	ADP
ftr-466	792	19	supra	supra	PROPN
ftr-466	792	20	note	note	PROPN
ftr-466	792	21	87	87	NUM
ftr-466	792	22	,	,	PUNCT
ftr-466	792	23	one	one	PRON
ftr-466	792	24	could	could	AUX
ftr-466	792	25	reasonably	reasonably	ADV
ftr-466	792	26	conclude	conclude	VERB
ftr-466	792	27	that	that	SCONJ
ftr-466	792	28	a	a	DET
ftr-466	792	29	gdi	gdi	PROPN
ftr-466	792	30	that	that	PRON
ftr-466	792	31	is	be	AUX
ftr-466	792	32	wholly	wholly	ADV
ftr-466	792	33	contingent	contingent	ADJ
ftr-466	792	34	on	on	ADP
ftr-466	792	35	the	the	DET
ftr-466	792	36	value	value	NOUN
ftr-466	792	37	of	of	ADP
ftr-466	792	38	the	the	DET
ftr-466	792	39	issuer	issuer	NOUN
ftr-466	792	40	's	's	PART
ftr-466	792	41	stock	stock	NOUN
ftr-466	792	42	is	be	AUX
ftr-466	792	43	a	a	DET
ftr-466	792	44	cash	cash	NOUN
ftr-466	792	45	-	-	PUNCT
ftr-466	792	46	settled	settle	VERB
ftr-466	792	47	forward	forward	ADJ
ftr-466	792	48	contract	contract	NOUN
ftr-466	792	49	on	on	ADP
ftr-466	792	50	that	that	DET
ftr-466	792	51	stock	stock	NOUN
ftr-466	792	52	and	and	CCONJ
ftr-466	792	53	that	that	SCONJ
ftr-466	792	54	such	such	DET
ftr-466	792	55	a	a	DET
ftr-466	792	56	cdi	cdi	PROPN
ftr-466	792	57	is	be	AUX
ftr-466	792	58	akin	akin	ADJ
ftr-466	792	59	to	to	ADP
ftr-466	792	60	ownership	ownership	NOUN
ftr-466	792	61	in	in	ADP
ftr-466	792	62	that	that	DET
ftr-466	792	63	stock	stock	NOUN
ftr-466	792	64	.	.	PUNCT
ftr-466	793	1	1988	1988	NUM
ftr-466	793	2	-	-	SYM
ftr-466	793	3	1	1	NUM
ftr-466	793	4	g.b	g.b	PROPN
ftr-466	793	5	.	.	PROPN
ftr-466	793	6	302	302	NUM
ftr-466	793	7	.	.	PUNCT
ftr-466	794	1	the	the	DET
ftr-466	794	2	correct	correct	ADJ
ftr-466	794	3	answer	answer	NOUN
ftr-466	794	4	does	do	AUX
ftr-466	794	5	,	,	PUNCT
ftr-466	794	6	however	however	ADV
ftr-466	794	7	,	,	PUNCT
ftr-466	794	8	remain	remain	VERB
ftr-466	794	9	unclear	unclear	ADJ
ftr-466	794	10	.	.	PUNCT
ftr-466	795	1	there	there	PRON
ftr-466	795	2	is	be	VERB
ftr-466	795	3	virtually	virtually	ADV
ftr-466	795	4	no	no	DET
ftr-466	795	5	authority	authority	NOUN
ftr-466	795	6	for	for	ADP
ftr-466	795	7	the	the	DET
ftr-466	795	8	proposition	proposition	NOUN
ftr-466	795	9	that	that	PRON
ftr-466	795	10	cdis	cdis	VERB
ftr-466	795	11	whose	whose	DET
ftr-466	795	12	repayment	repayment	NOUN
ftr-466	795	13	is	be	AUX
ftr-466	795	14	linked	link	VERB
ftr-466	795	15	to	to	ADP
ftr-466	795	16	the	the	DET
ftr-466	795	17	value	value	NOUN
ftr-466	795	18	of	of	ADP
ftr-466	795	19	a	a	DET
ftr-466	795	20	capital	capital	NOUN
ftr-466	795	21	asset	asset	NOUN
ftr-466	795	22	other	other	ADJ
ftr-466	795	23	than	than	ADP
ftr-466	795	24	the	the	DET
ftr-466	795	25	issuer	issuer	NOUN
ftr-466	795	26	's	's	PART
ftr-466	795	27	stock	stock	NOUN
ftr-466	795	28	are	be	AUX
ftr-466	795	29	anything	anything	PRON
ftr-466	795	30	other	other	ADJ
ftr-466	795	31	than	than	ADP
ftr-466	795	32	debt	debt	NOUN
ftr-466	795	33	instruments	instrument	NOUN
ftr-466	795	34	.	.	PUNCT
ftr-466	796	1	there	there	PRON
ftr-466	796	2	is	be	VERB
ftr-466	796	3	likewise	likewise	ADV
ftr-466	796	4	no	no	DET
ftr-466	796	5	authority	authority	NOUN
ftr-466	796	6	for	for	ADP
ftr-466	796	7	the	the	DET
ftr-466	796	8	proposition	proposition	NOUN
ftr-466	796	9	that	that	SCONJ
ftr-466	796	10	such	such	ADJ
ftr-466	796	11	gdis	gdi	NOUN
ftr-466	796	12	are	be	AUX
ftr-466	796	13	debt	debt	NOUN
ftr-466	796	14	.	.	PUNCT
ftr-466	797	1	thus	thus	ADV
ftr-466	797	2	,	,	PUNCT
ftr-466	797	3	it	it	PRON
ftr-466	797	4	appears	appear	VERB
ftr-466	797	5	that	that	SCONJ
ftr-466	797	6	the	the	DET
ftr-466	797	7	proper	proper	ADJ
ftr-466	797	8	classification	classification	NOUN
ftr-466	797	9	of	of	ADP
ftr-466	797	10	cdis	cdis	NOUN
ftr-466	797	11	whose	whose	DET
ftr-466	797	12	repayment	repayment	NOUN
ftr-466	797	13	is	be	AUX
ftr-466	797	14	linked	link	VERB
ftr-466	797	15	to	to	ADP
ftr-466	797	16	the	the	DET
ftr-466	797	17	value	value	NOUN
ftr-466	797	18	of	of	ADP
ftr-466	797	19	a	a	DET
ftr-466	797	20	capital	capital	NOUN
ftr-466	797	21	asset	asset	NOUN
ftr-466	797	22	is	be	AUX
ftr-466	797	23	,	,	PUNCT
ftr-466	797	24	to	to	PART
ftr-466	797	25	coin	coin	VERB
ftr-466	797	26	a	a	DET
ftr-466	797	27	phrase	phrase	NOUN
ftr-466	797	28	,	,	PUNCT
ftr-466	797	29	"	"	PUNCT
ftr-466	797	30	up	up	ADP
ftr-466	797	31	in	in	ADP
ftr-466	797	32	the	the	DET
ftr-466	797	33	air	air	NOUN
ftr-466	797	34	.	.	PUNCT
ftr-466	797	35	"	"	PUNCT
ftr-466	798	1	94	94	NUM
ftr-466	798	2	.	.	PUNCT
ftr-466	799	1	some	some	DET
ftr-466	799	2	cdis	cdi	NOUN
ftr-466	799	3	provide	provide	VERB
ftr-466	799	4	for	for	ADP
ftr-466	799	5	(	(	PUNCT
ftr-466	799	6	1	1	X
ftr-466	799	7	)	)	PUNCT
ftr-466	799	8	a	a	DET
ftr-466	799	9	guaranteed	guarantee	VERB
ftr-466	799	10	return	return	NOUN
ftr-466	799	11	of	of	ADP
ftr-466	799	12	principal	principal	NOUN
ftr-466	799	13	and	and	CCONJ
ftr-466	799	14	(	(	PUNCT
ftr-466	799	15	2	2	NUM
ftr-466	799	16	)	)	PUNCT
ftr-466	799	17	interest	interest	NOUN
ftr-466	799	18	payments	payment	NOUN
ftr-466	799	19	that	that	PRON
ftr-466	799	20	are	be	AUX
ftr-466	799	21	contingent	contingent	ADJ
ftr-466	799	22	on	on	ADP
ftr-466	799	23	the	the	DET
ftr-466	799	24	value	value	NOUN
ftr-466	799	25	of	of	ADP
ftr-466	799	26	some	some	DET
ftr-466	799	27	asset	asset	NOUN
ftr-466	799	28	or	or	CCONJ
ftr-466	799	29	index	index	NOUN
ftr-466	799	30	.	.	PUNCT
ftr-466	800	1	these	these	DET
ftr-466	800	2	gdis	gdi	NOUN
ftr-466	800	3	are	be	AUX
ftr-466	800	4	economically	economically	ADV
ftr-466	800	5	equivalent	equivalent	ADJ
ftr-466	800	6	to	to	ADP
ftr-466	800	7	a	a	DET
ftr-466	800	8	zero	zero	NUM
ftr-466	800	9	-	-	PUNCT
ftr-466	800	10	coupon	coupon	NOUN
ftr-466	800	11	bond	bond	NOUN
ftr-466	800	12	stapled	staple	VERB
ftr-466	800	13	to	to	ADP
ftr-466	800	14	a	a	DET
ftr-466	800	15	cash	cash	NOUN
ftr-466	800	16	-	-	PUNCT
ftr-466	800	17	settled	settle	VERB
ftr-466	800	18	call	call	NOUN
ftr-466	800	19	option	option	NOUN
ftr-466	800	20	on	on	ADP
ftr-466	800	21	the	the	DET
ftr-466	800	22	underlying	underlie	VERB
ftr-466	800	23	property	property	NOUN
ftr-466	800	24	.	.	PUNCT
ftr-466	801	1	the	the	DET
ftr-466	801	2	service	service	NOUN
ftr-466	801	3	and	and	CCONJ
ftr-466	801	4	the	the	DET
ftr-466	801	5	courts	court	NOUN
ftr-466	801	6	,	,	PUNCT
ftr-466	801	7	however	however	ADV
ftr-466	801	8	,	,	PUNCT
ftr-466	801	9	have	have	AUX
ftr-466	801	10	not	not	PART
ftr-466	801	11	been	be	AUX
ftr-466	801	12	prone	prone	ADJ
ftr-466	801	13	to	to	ADP
ftr-466	801	14	bifurcating	bifurcate	VERB
ftr-466	801	15	debt	debt	NOUN
ftr-466	801	16	instruments	instrument	NOUN
ftr-466	801	17	into	into	ADP
ftr-466	801	18	zero	zero	NUM
ftr-466	801	19	-	-	PUNCT
ftr-466	801	20	coupon	coupon	NOUN
ftr-466	801	21	bonds	bond	NOUN
ftr-466	801	22	and	and	CCONJ
ftr-466	801	23	call	call	VERB
ftr-466	801	24	options	option	NOUN
ftr-466	801	25	.	.	PUNCT
ftr-466	802	1	see	see	VERB
ftr-466	802	2	freeman	freeman	PROPN
ftr-466	802	3	&	&	CCONJ
ftr-466	802	4	lipton	lipton	PROPN
ftr-466	802	5	,	,	PUNCT
ftr-466	802	6	supra	supra	PROPN
ftr-466	802	7	note	note	PROPN
ftr-466	802	8	66	66	NUM
ftr-466	802	9	,	,	PUNCT
ftr-466	802	10	at	at	ADP
ftr-466	802	11	954	954	NUM
ftr-466	802	12	-	-	SYM
ftr-466	802	13	55	55	NUM
ftr-466	802	14	(	(	PUNCT
ftr-466	802	15	discussing	discuss	VERB
ftr-466	802	16	two	two	NUM
ftr-466	802	17	cases	case	NOUN
ftr-466	802	18	in	in	ADP
ftr-466	802	19	which	which	PRON
ftr-466	802	20	the	the	DET
ftr-466	802	21	courts	court	NOUN
ftr-466	802	22	bifurcated	bifurcate	VERB
ftr-466	802	23	a	a	DET
ftr-466	802	24	financial	financial	ADJ
ftr-466	802	25	instrument	instrument	NOUN
ftr-466	802	26	into	into	ADP
ftr-466	802	27	debt	debt	NOUN
ftr-466	802	28	and	and	CCONJ
ftr-466	802	29	equity	equity	NOUN
ftr-466	802	30	components	component	NOUN
ftr-466	802	31	;	;	PUNCT
ftr-466	802	32	the	the	DET
ftr-466	802	33	authors	author	NOUN
ftr-466	802	34	note	note	VERB
ftr-466	802	35	that	that	SCONJ
ftr-466	802	36	there	there	PRON
ftr-466	802	37	are	be	VERB
ftr-466	802	38	"	"	PUNCT
ftr-466	802	39	few	few	ADJ
ftr-466	802	40	exceptions	exception	NOUN
ftr-466	802	41	"	"	PUNCT
ftr-466	802	42	to	to	ADP
ftr-466	802	43	the	the	DET
ftr-466	802	44	rule	rule	NOUN
ftr-466	802	45	that	that	SCONJ
ftr-466	802	46	an	an	DET
ftr-466	802	47	instrument	instrument	NOUN
ftr-466	802	48	is	be	AUX
ftr-466	802	49	either	either	CCONJ
ftr-466	802	50	debt	debt	NOUN
ftr-466	802	51	or	or	CCONJ
ftr-466	802	52	equity	equity	NOUN
ftr-466	802	53	)	)	PUNCT
ftr-466	802	54	.	.	PUNCT
ftr-466	803	1	thus	thus	ADV
ftr-466	803	2	,	,	PUNCT
ftr-466	803	3	it	it	PRON
ftr-466	803	4	appears	appear	VERB
ftr-466	803	5	that	that	SCONJ
ftr-466	803	6	,	,	PUNCT
ftr-466	803	7	so	so	ADV
ftr-466	803	8	long	long	ADV
ftr-466	803	9	as	as	SCONJ
ftr-466	803	10	a	a	DET
ftr-466	803	11	debt	debt	NOUN
ftr-466	803	12	instrument	instrument	NOUN
ftr-466	803	13	guarantees	guarantee	VERB
ftr-466	803	14	the	the	DET
ftr-466	803	15	return	return	NOUN
ftr-466	803	16	of	of	ADP
ftr-466	803	17	principal	principal	NOUN
ftr-466	803	18	,	,	PUNCT
ftr-466	803	19	courts	court	NOUN
ftr-466	803	20	will	will	AUX
ftr-466	803	21	most	most	ADV
ftr-466	803	22	likely	likely	ADV
ftr-466	803	23	characterize	characterize	VERB
ftr-466	803	24	that	that	SCONJ
ftr-466	803	25	instrument	instrument	NOUN
ftr-466	803	26	as	as	ADP
ftr-466	803	27	debt	debt	NOUN
ftr-466	803	28	.	.	PUNCT
ftr-466	804	1	19971	19971	NUM
ftr-466	804	2	florida	florida	PROPN
ftr-466	804	3	tax	tax	NOUN
ftr-466	804	4	review	review	NOUN
ftr-466	804	5	as	as	SCONJ
ftr-466	804	6	will	will	AUX
ftr-466	804	7	be	be	AUX
ftr-466	804	8	discussed	discuss	VERB
ftr-466	804	9	below	below	ADV
ftr-466	804	10	,	,	PUNCT
ftr-466	804	11	the	the	DET
ftr-466	804	12	classification	classification	NOUN
ftr-466	804	13	of	of	ADP
ftr-466	804	14	equity	equity	NOUN
ftr-466	804	15	swaps	swap	NOUN
ftr-466	804	16	is	be	AUX
ftr-466	804	17	as	as	ADV
ftr-466	804	18	uncertain	uncertain	ADJ
ftr-466	804	19	as	as	ADP
ftr-466	804	20	the	the	DET
ftr-466	804	21	classification	classification	NOUN
ftr-466	804	22	of	of	ADP
ftr-466	804	23	cdis.9	cdis.9	NOUN
ftr-466	804	24	rather	rather	ADV
ftr-466	804	25	than	than	ADP
ftr-466	804	26	pondering	ponder	VERB
ftr-466	804	27	the	the	DET
ftr-466	804	28	classification	classification	NOUN
ftr-466	804	29	of	of	ADP
ftr-466	804	30	cdis	cdis	PROPN
ftr-466	804	31	under	under	ADP
ftr-466	804	32	current	current	ADJ
ftr-466	804	33	law	law	NOUN
ftr-466	804	34	,	,	PUNCT
ftr-466	804	35	this	this	DET
ftr-466	804	36	article	article	NOUN
ftr-466	804	37	,	,	PUNCT
ftr-466	804	38	in	in	ADP
ftr-466	804	39	part	part	NOUN
ftr-466	804	40	iv	iv	NUM
ftr-466	804	41	,	,	PUNCT
ftr-466	804	42	will	will	AUX
ftr-466	804	43	provide	provide	VERB
ftr-466	804	44	the	the	DET
ftr-466	804	45	author	author	NOUN
ftr-466	804	46	's	's	PART
ftr-466	804	47	views	view	NOUN
ftr-466	804	48	on	on	ADP
ftr-466	804	49	the	the	DET
ftr-466	804	50	appropriate	appropriate	ADJ
ftr-466	804	51	classification	classification	NOUN
ftr-466	804	52	of	of	ADP
ftr-466	804	53	certain	certain	ADJ
ftr-466	804	54	cdis	cdis	PROPN
ftr-466	804	55	.	.	PUNCT
ftr-466	805	1	b.	b.	PROPN
ftr-466	805	2	notional	notional	ADJ
ftr-466	805	3	principal	principal	ADJ
ftr-466	805	4	contracts	contract	NOUN
ftr-466	805	5	1	1	NUM
ftr-466	805	6	.	.	PUNCT
ftr-466	806	1	introduction.-a	introduction.-a	VERB
ftr-466	806	2	notional	notional	ADJ
ftr-466	806	3	principal	principal	ADJ
ftr-466	806	4	contract	contract	NOUN
ftr-466	806	5	(	(	PUNCT
ftr-466	806	6	"	"	PUNCT
ftr-466	806	7	npc	npc	NOUN
ftr-466	806	8	"	"	PUNCT
ftr-466	806	9	)	)	PUNCT
ftr-466	806	10	is	be	AUX
ftr-466	806	11	a	a	DET
ftr-466	806	12	financial	financial	ADJ
ftr-466	806	13	instrument	instrument	NOUN
ftr-466	806	14	that	that	PRON
ftr-466	806	15	obligates	obligate	VERB
ftr-466	806	16	each	each	DET
ftr-466	806	17	party	party	NOUN
ftr-466	806	18	to	to	PART
ftr-466	806	19	make	make	VERB
ftr-466	806	20	periodic	periodic	ADJ
ftr-466	806	21	payments	payment	NOUN
ftr-466	806	22	that	that	PRON
ftr-466	806	23	are	be	AUX
ftr-466	806	24	computed	compute	VERB
ftr-466	806	25	with	with	ADP
ftr-466	806	26	reference	reference	NOUN
ftr-466	806	27	to	to	ADP
ftr-466	806	28	the	the	DET
ftr-466	806	29	value	value	NOUN
ftr-466	806	30	of	of	ADP
ftr-466	806	31	a	a	DET
ftr-466	806	32	specified	specified	ADJ
ftr-466	806	33	index	index	NOUN
ftr-466	806	34	on	on	ADP
ftr-466	806	35	a	a	DET
ftr-466	806	36	"	"	PUNCT
ftr-466	806	37	notional	notional	ADJ
ftr-466	806	38	"	"	PUNCT
ftr-466	806	39	sum	sum	NOUN
ftr-466	806	40	of	of	ADP
ftr-466	806	41	money	money	NOUN
ftr-466	806	42	(	(	PUNCT
ftr-466	806	43	the	the	DET
ftr-466	806	44	"	"	PUNCT
ftr-466	806	45	notional	notional	ADJ
ftr-466	806	46	principal	principal	NOUN
ftr-466	806	47	amount").96	amount").96	PROPN
ftr-466	806	48	the	the	DET
ftr-466	806	49	notional	notional	ADJ
ftr-466	806	50	principal	principal	ADJ
ftr-466	806	51	amount	amount	NOUN
ftr-466	806	52	is	be	AUX
ftr-466	806	53	,	,	PUNCT
ftr-466	806	54	for	for	ADP
ftr-466	806	55	purposes	purpose	NOUN
ftr-466	806	56	of	of	ADP
ftr-466	806	57	this	this	DET
ftr-466	806	58	article	article	NOUN
ftr-466	806	59	,	,	PUNCT
ftr-466	806	60	never	never	ADV
ftr-466	806	61	exchanged	exchange	VERB
ftr-466	806	62	.	.	PUNCT
ftr-466	807	1	97	97	NUM
ftr-466	807	2	some	some	DET
ftr-466	807	3	common	common	ADJ
ftr-466	807	4	examples	example	NOUN
ftr-466	807	5	of	of	ADP
ftr-466	807	6	npcs	npc	NOUN
ftr-466	807	7	are	be	AUX
ftr-466	807	8	interest	interest	NOUN
ftr-466	807	9	rate	rate	NOUN
ftr-466	807	10	swaps	swap	NOUN
ftr-466	807	11	,	,	PUNCT
ftr-466	807	12	caps	cap	NOUN
ftr-466	807	13	,	,	PUNCT
ftr-466	807	14	floors,98	floors,98	NOUN
ftr-466	807	15	commodity	commodity	NOUN
ftr-466	807	16	swaps	swap	NOUN
ftr-466	807	17	,	,	PUNCT
ftr-466	807	18	99	99	NUM
ftr-466	807	19	and	and	CCONJ
ftr-466	807	20	equity	equity	NOUN
ftr-466	807	21	swaps	swap	NOUN
ftr-466	807	22	.	.	PUNCT
ftr-466	808	1	"	"	PUNCT
ftr-466	808	2	°	°	CCONJ
ftr-466	808	3	the	the	DET
ftr-466	808	4	only	only	ADJ
ftr-466	808	5	npcs	npc	NOUN
ftr-466	808	6	rele95	rele95	PROPN
ftr-466	808	7	.	.	PUNCT
ftr-466	809	1	compare	compare	VERB
ftr-466	809	2	kleinbard	kleinbard	PROPN
ftr-466	809	3	,	,	PUNCT
ftr-466	809	4	supra	supra	PROPN
ftr-466	809	5	note	note	NOUN
ftr-466	809	6	69	69	NUM
ftr-466	809	7	,	,	PUNCT
ftr-466	809	8	at	at	ADP
ftr-466	809	9	1338	1338	NUM
ftr-466	809	10	-	-	SYM
ftr-466	809	11	39	39	NUM
ftr-466	809	12	(	(	PUNCT
ftr-466	809	13	indicating	indicate	VERB
ftr-466	809	14	that	that	SCONJ
ftr-466	809	15	equity	equity	NOUN
ftr-466	809	16	swap	swap	NOUN
ftr-466	809	17	payments	payment	NOUN
ftr-466	809	18	may	may	AUX
ftr-466	809	19	give	give	VERB
ftr-466	809	20	rise	rise	NOUN
ftr-466	809	21	to	to	ADP
ftr-466	809	22	capital	capital	NOUN
ftr-466	809	23	gain	gain	NOUN
ftr-466	809	24	or	or	CCONJ
ftr-466	809	25	loss	loss	NOUN
ftr-466	809	26	)	)	PUNCT
ftr-466	809	27	with	with	ADP
ftr-466	809	28	david	david	PROPN
ftr-466	809	29	p.	p.	PROPN
ftr-466	809	30	hariton	hariton	PROPN
ftr-466	809	31	,	,	PUNCT
ftr-466	809	32	equity	equity	NOUN
ftr-466	809	33	swaps	swap	NOUN
ftr-466	809	34	,	,	PUNCT
ftr-466	809	35	new	new	ADJ
ftr-466	809	36	regulations	regulation	NOUN
ftr-466	809	37	,	,	PUNCT
ftr-466	809	38	and	and	CCONJ
ftr-466	809	39	ed	ed	PROPN
ftr-466	809	40	kleinbard	kleinbard	PROPN
ftr-466	809	41	's	's	PART
ftr-466	809	42	article	article	NOUN
ftr-466	809	43	,	,	PUNCT
ftr-466	809	44	52	52	NUM
ftr-466	809	45	tax	tax	NOUN
ftr-466	809	46	notes	note	NOUN
ftr-466	809	47	1221	1221	NUM
ftr-466	809	48	,	,	PUNCT
ftr-466	809	49	1222	1222	NUM
ftr-466	809	50	(	(	PUNCT
ftr-466	809	51	sept	sept	PROPN
ftr-466	809	52	.	.	PROPN
ftr-466	809	53	2	2	NUM
ftr-466	809	54	,	,	PUNCT
ftr-466	809	55	1991	1991	NUM
ftr-466	809	56	)	)	PUNCT
ftr-466	809	57	(	(	PUNCT
ftr-466	809	58	expressing	express	VERB
ftr-466	809	59	skepticism	skepticism	NOUN
ftr-466	809	60	as	as	ADP
ftr-466	809	61	to	to	ADP
ftr-466	809	62	mr	mr	PROPN
ftr-466	809	63	.	.	PROPN
ftr-466	809	64	kleinbard	kleinbard	PROPN
ftr-466	809	65	's	's	PART
ftr-466	809	66	views	view	NOUN
ftr-466	809	67	on	on	ADP
ftr-466	809	68	the	the	DET
ftr-466	809	69	proper	proper	ADJ
ftr-466	809	70	character	character	NOUN
ftr-466	809	71	of	of	ADP
ftr-466	809	72	income	income	NOUN
ftr-466	809	73	from	from	ADP
ftr-466	809	74	equity	equity	NOUN
ftr-466	809	75	swaps	swap	NOUN
ftr-466	809	76	)	)	PUNCT
ftr-466	809	77	.	.	PUNCT
ftr-466	810	1	regulations	regulation	NOUN
ftr-466	810	2	section	section	VERB
ftr-466	810	3	1.446	1.446	NUM
ftr-466	810	4	-	-	SYM
ftr-466	810	5	3	3	NUM
ftr-466	810	6	provides	provide	VERB
ftr-466	810	7	no	no	DET
ftr-466	810	8	help	help	NOUN
ftr-466	810	9	on	on	ADP
ftr-466	810	10	the	the	DET
ftr-466	810	11	classification	classification	NOUN
ftr-466	810	12	issue	issue	NOUN
ftr-466	810	13	.	.	PUNCT
ftr-466	811	1	this	this	DET
ftr-466	811	2	regulation	regulation	NOUN
ftr-466	811	3	merely	merely	ADV
ftr-466	811	4	states	state	VERB
ftr-466	811	5	that	that	SCONJ
ftr-466	811	6	an	an	DET
ftr-466	811	7	instrument	instrument	NOUN
ftr-466	811	8	will	will	AUX
ftr-466	811	9	not	not	PART
ftr-466	811	10	qualify	qualify	VERB
ftr-466	811	11	as	as	ADP
ftr-466	811	12	a	a	DET
ftr-466	811	13	notional	notional	ADJ
ftr-466	811	14	principal	principal	ADJ
ftr-466	811	15	contract	contract	NOUN
ftr-466	811	16	if	if	SCONJ
ftr-466	811	17	the	the	DET
ftr-466	811	18	instrument	instrument	NOUN
ftr-466	811	19	qualifies	qualify	VERB
ftr-466	811	20	as	as	ADP
ftr-466	811	21	debt	debt	NOUN
ftr-466	811	22	under	under	ADP
ftr-466	811	23	federal	federal	ADJ
ftr-466	811	24	tax	tax	NOUN
ftr-466	811	25	law	law	NOUN
ftr-466	811	26	.	.	PUNCT
ftr-466	812	1	regs	regs	PROPN
ftr-466	812	2	.	.	PUNCT
ftr-466	813	1	§	§	PROPN
ftr-466	813	2	1.446	1.446	NUM
ftr-466	813	3	-	-	SYM
ftr-466	813	4	3	3	NUM
ftr-466	813	5	.	.	PUNCT
ftr-466	814	1	some	some	DET
ftr-466	814	2	commentators	commentator	NOUN
ftr-466	814	3	suggest	suggest	VERB
ftr-466	814	4	that	that	SCONJ
ftr-466	814	5	,	,	PUNCT
ftr-466	814	6	under	under	ADP
ftr-466	814	7	current	current	ADJ
ftr-466	814	8	case	case	NOUN
ftr-466	814	9	law	law	NOUN
ftr-466	814	10	,	,	PUNCT
ftr-466	814	11	equity	equity	NOUN
ftr-466	814	12	swaps	swap	NOUN
ftr-466	814	13	are	be	AUX
ftr-466	814	14	not	not	PART
ftr-466	814	15	"	"	PUNCT
ftr-466	814	16	equity	equity	NOUN
ftr-466	814	17	"	"	PUNCT
ftr-466	814	18	interests	interest	NOUN
ftr-466	814	19	because	because	SCONJ
ftr-466	814	20	the	the	DET
ftr-466	814	21	purchaser	purchaser	NOUN
ftr-466	814	22	of	of	ADP
ftr-466	814	23	equity	equity	NOUN
ftr-466	814	24	in	in	ADP
ftr-466	814	25	an	an	DET
ftr-466	814	26	equity	equity	NOUN
ftr-466	814	27	swap	swap	NOUN
ftr-466	814	28	does	do	AUX
ftr-466	814	29	not	not	PART
ftr-466	814	30	obtain	obtain	VERB
ftr-466	814	31	an	an	DET
ftr-466	814	32	ownership	ownership	NOUN
ftr-466	814	33	interest	interest	NOUN
ftr-466	814	34	in	in	ADP
ftr-466	814	35	the	the	DET
ftr-466	814	36	underlying	underlie	VERB
ftr-466	814	37	property	property	NOUN
ftr-466	814	38	.	.	PUNCT
ftr-466	815	1	kevin	kevin	PROPN
ftr-466	815	2	dolan	dolan	PROPN
ftr-466	815	3	&	&	CCONJ
ftr-466	815	4	carolyn	carolyn	PROPN
ftr-466	815	5	dupuy	dupuy	PROPN
ftr-466	815	6	,	,	PUNCT
ftr-466	815	7	equity	equity	NOUN
ftr-466	815	8	derivatives	derivative	NOUN
ftr-466	815	9	:	:	PUNCT
ftr-466	815	10	principles	principle	NOUN
ftr-466	815	11	and	and	CCONJ
ftr-466	815	12	practice	practice	NOUN
ftr-466	815	13	,	,	PUNCT
ftr-466	815	14	15	15	NUM
ftr-466	815	15	va	va	NOUN
ftr-466	815	16	.	.	PUNCT
ftr-466	815	17	tax	tax	PROPN
ftr-466	815	18	rev	rev	PROPN
ftr-466	815	19	.	.	PROPN
ftr-466	815	20	161	161	NUM
ftr-466	815	21	,	,	PUNCT
ftr-466	815	22	178	178	NUM
ftr-466	815	23	-	-	SYM
ftr-466	815	24	79	79	NUM
ftr-466	815	25	(	(	PUNCT
ftr-466	815	26	1995	1995	NUM
ftr-466	815	27	)	)	PUNCT
ftr-466	815	28	.	.	PUNCT
ftr-466	816	1	96	96	NUM
ftr-466	816	2	.	.	PUNCT
ftr-466	816	3	regs	regs	PROPN
ftr-466	816	4	.	.	PUNCT
ftr-466	817	1	§	§	PROPN
ftr-466	817	2	1.446	1.446	NUM
ftr-466	817	3	-	-	SYM
ftr-466	817	4	3(c)(1	3(c)(1	NUM
ftr-466	817	5	)	)	PUNCT
ftr-466	817	6	(	(	PUNCT
ftr-466	817	7	an	an	DET
ftr-466	817	8	npc	npc	NOUN
ftr-466	817	9	is	be	AUX
ftr-466	817	10	a	a	DET
ftr-466	817	11	"	"	PUNCT
ftr-466	817	12	financial	financial	ADJ
ftr-466	817	13	instrument	instrument	NOUN
ftr-466	817	14	that	that	PRON
ftr-466	817	15	provides	provide	VERB
ftr-466	817	16	for	for	ADP
ftr-466	817	17	the	the	DET
ftr-466	817	18	payment	payment	NOUN
ftr-466	817	19	of	of	ADP
ftr-466	817	20	amounts	amount	NOUN
ftr-466	817	21	by	by	ADP
ftr-466	817	22	one	one	NUM
ftr-466	817	23	party	party	NOUN
ftr-466	817	24	to	to	ADP
ftr-466	817	25	another	another	PRON
ftr-466	817	26	at	at	ADP
ftr-466	817	27	specified	specify	VERB
ftr-466	817	28	intervals	interval	NOUN
ftr-466	817	29	calculated	calculate	VERB
ftr-466	817	30	by	by	ADP
ftr-466	817	31	reference	reference	NOUN
ftr-466	817	32	to	to	ADP
ftr-466	817	33	a	a	DET
ftr-466	817	34	specified	specified	ADJ
ftr-466	817	35	index	index	NOUN
ftr-466	817	36	upon	upon	SCONJ
ftr-466	817	37	a	a	DET
ftr-466	817	38	notional	notional	ADJ
ftr-466	817	39	principal	principal	ADJ
ftr-466	817	40	amount	amount	NOUN
ftr-466	817	41	in	in	ADP
ftr-466	817	42	exchange	exchange	NOUN
ftr-466	817	43	for	for	ADP
ftr-466	817	44	specified	specify	VERB
ftr-466	817	45	consideration	consideration	NOUN
ftr-466	817	46	or	or	CCONJ
ftr-466	817	47	a	a	DET
ftr-466	817	48	promise	promise	NOUN
ftr-466	817	49	to	to	PART
ftr-466	817	50	pay	pay	VERB
ftr-466	817	51	similar	similar	ADJ
ftr-466	817	52	amounts	amount	NOUN
ftr-466	817	53	.	.	PUNCT
ftr-466	817	54	"	"	PUNCT
ftr-466	817	55	)	)	PUNCT
ftr-466	817	56	.	.	PUNCT
ftr-466	818	1	97	97	NUM
ftr-466	818	2	.	.	PUNCT
ftr-466	819	1	the	the	DET
ftr-466	819	2	parties	party	NOUN
ftr-466	819	3	to	to	ADP
ftr-466	819	4	a	a	DET
ftr-466	819	5	currency	currency	NOUN
ftr-466	819	6	swap	swap	NOUN
ftr-466	819	7	do	do	AUX
ftr-466	819	8	exchange	exchange	VERB
ftr-466	819	9	the	the	DET
ftr-466	819	10	underlying	underlie	VERB
ftr-466	819	11	currencies	currency	NOUN
ftr-466	819	12	at	at	ADP
ftr-466	819	13	the	the	DET
ftr-466	819	14	end	end	NOUN
ftr-466	819	15	of	of	ADP
ftr-466	819	16	the	the	DET
ftr-466	819	17	swap	swap	NOUN
ftr-466	819	18	agreement	agreement	NOUN
ftr-466	819	19	.	.	PUNCT
ftr-466	820	1	john	john	PROPN
ftr-466	820	2	hull	hull	PROPN
ftr-466	820	3	,	,	PUNCT
ftr-466	820	4	options	option	NOUN
ftr-466	820	5	,	,	PUNCT
ftr-466	820	6	futures	future	NOUN
ftr-466	820	7	,	,	PUNCT
ftr-466	820	8	and	and	CCONJ
ftr-466	820	9	other	other	ADJ
ftr-466	820	10	derivative	derivative	ADJ
ftr-466	820	11	securities	security	NOUN
ftr-466	820	12	125	125	NUM
ftr-466	820	13	(	(	PUNCT
ftr-466	820	14	2d	2d	NUM
ftr-466	820	15	ed	ed	NOUN
ftr-466	820	16	.	.	PROPN
ftr-466	820	17	1993	1993	NUM
ftr-466	820	18	)	)	PUNCT
ftr-466	820	19	.	.	PUNCT
ftr-466	821	1	currency	currency	NOUN
ftr-466	821	2	swaps	swap	NOUN
ftr-466	821	3	,	,	PUNCT
ftr-466	821	4	however	however	ADV
ftr-466	821	5	,	,	PUNCT
ftr-466	821	6	are	be	AUX
ftr-466	821	7	beyond	beyond	ADP
ftr-466	821	8	the	the	DET
ftr-466	821	9	scope	scope	NOUN
ftr-466	821	10	of	of	ADP
ftr-466	821	11	this	this	DET
ftr-466	821	12	article	article	NOUN
ftr-466	821	13	.	.	PUNCT
ftr-466	822	1	98	98	NUM
ftr-466	822	2	.	.	PUNCT
ftr-466	822	3	interest	interest	NOUN
ftr-466	822	4	rate	rate	NOUN
ftr-466	822	5	swaps	swap	NOUN
ftr-466	822	6	are	be	AUX
ftr-466	822	7	economically	economically	ADV
ftr-466	822	8	equivalent	equivalent	ADJ
ftr-466	822	9	to	to	ADP
ftr-466	822	10	a	a	DET
ftr-466	822	11	series	series	NOUN
ftr-466	822	12	of	of	ADP
ftr-466	822	13	cash	cash	NOUN
ftr-466	822	14	settled	settle	VERB
ftr-466	822	15	forward	forward	ADV
ftr-466	822	16	contracts	contract	NOUN
ftr-466	822	17	.	.	PUNCT
ftr-466	823	1	warren	warren	PROPN
ftr-466	823	2	,	,	PUNCT
ftr-466	823	3	supra	supra	PROPN
ftr-466	823	4	note	note	PROPN
ftr-466	823	5	66	66	NUM
ftr-466	823	6	,	,	PUNCT
ftr-466	823	7	at	at	ADP
ftr-466	823	8	487	487	NUM
ftr-466	823	9	.	.	PUNCT
ftr-466	824	1	in	in	ADP
ftr-466	824	2	a	a	DET
ftr-466	824	3	fixed	fix	VERB
ftr-466	824	4	for	for	ADP
ftr-466	824	5	floating	float	VERB
ftr-466	824	6	interest	interest	NOUN
ftr-466	824	7	rate	rate	NOUN
ftr-466	824	8	swap	swap	NOUN
ftr-466	824	9	,	,	PUNCT
ftr-466	824	10	a	a	DET
ftr-466	824	11	company	company	NOUN
ftr-466	824	12	may	may	AUX
ftr-466	824	13	agree	agree	VERB
ftr-466	824	14	to	to	PART
ftr-466	824	15	pay	pay	VERB
ftr-466	824	16	a	a	DET
ftr-466	824	17	bank	bank	NOUN
ftr-466	824	18	8	8	NUM
ftr-466	824	19	%	%	NOUN
ftr-466	824	20	multiplied	multiply	VERB
ftr-466	824	21	by	by	ADP
ftr-466	824	22	a	a	DET
ftr-466	824	23	notional	notional	ADJ
ftr-466	824	24	principal	principal	ADJ
ftr-466	824	25	amount	amount	NOUN
ftr-466	824	26	of	of	ADP
ftr-466	824	27	$	$	SYM
ftr-466	824	28	1,000	1,000	NUM
ftr-466	824	29	for	for	ADP
ftr-466	824	30	five	five	NUM
ftr-466	824	31	years	year	NOUN
ftr-466	824	32	,	,	PUNCT
ftr-466	824	33	while	while	SCONJ
ftr-466	824	34	the	the	DET
ftr-466	824	35	bank	bank	NOUN
ftr-466	824	36	in	in	ADP
ftr-466	824	37	turn	turn	NOUN
ftr-466	824	38	agrees	agree	VERB
ftr-466	824	39	to	to	PART
ftr-466	824	40	pay	pay	VERB
ftr-466	824	41	the	the	DET
ftr-466	824	42	company	company	NOUN
ftr-466	824	43	libor	libor	PROPN
ftr-466	824	44	multiplied	multiply	VERB
ftr-466	824	45	by	by	ADP
ftr-466	824	46	a	a	DET
ftr-466	824	47	notional	notional	ADJ
ftr-466	824	48	principal	principal	ADJ
ftr-466	824	49	amount	amount	NOUN
ftr-466	824	50	of	of	ADP
ftr-466	824	51	$	$	SYM
ftr-466	824	52	1,000	1,000	NUM
ftr-466	824	53	for	for	ADP
ftr-466	824	54	five	five	NUM
ftr-466	824	55	years	year	NOUN
ftr-466	824	56	.	.	PUNCT
ftr-466	825	1	see	see	VERB
ftr-466	825	2	smith	smith	PROPN
ftr-466	825	3	et	et	PROPN
ftr-466	825	4	al	al	PROPN
ftr-466	825	5	.	.	PROPN
ftr-466	825	6	,	,	PUNCT
ftr-466	825	7	supra	supra	PROPN
ftr-466	825	8	note	note	PROPN
ftr-466	825	9	21	21	NUM
ftr-466	825	10	,	,	PUNCT
ftr-466	825	11	at	at	ADP
ftr-466	825	12	205	205	NUM
ftr-466	825	13	.	.	PUNCT
ftr-466	826	1	caps	cap	NOUN
ftr-466	826	2	and	and	CCONJ
ftr-466	826	3	floors	floor	NOUN
ftr-466	826	4	are	be	AUX
ftr-466	826	5	economically	economically	ADV
ftr-466	826	6	equivalent	equivalent	ADJ
ftr-466	826	7	to	to	ADP
ftr-466	826	8	a	a	DET
ftr-466	826	9	series	series	NOUN
ftr-466	826	10	of	of	ADP
ftr-466	826	11	cash	cash	NOUN
ftr-466	826	12	-	-	PUNCT
ftr-466	826	13	settled	settle	VERB
ftr-466	826	14	options	option	NOUN
ftr-466	826	15	.	.	PUNCT
ftr-466	827	1	see	see	VERB
ftr-466	827	2	warren	warren	PROPN
ftr-466	827	3	,	,	PUNCT
ftr-466	827	4	supra	supra	PROPN
ftr-466	827	5	note	note	PROPN
ftr-466	827	6	66	66	NUM
ftr-466	827	7	,	,	PUNCT
ftr-466	827	8	at	at	ADP
ftr-466	827	9	488	488	NUM
ftr-466	827	10	(	(	PUNCT
ftr-466	827	11	"	"	PUNCT
ftr-466	827	12	just	just	ADV
ftr-466	827	13	as	as	SCONJ
ftr-466	827	14	[	[	X
ftr-466	827	15	a	a	X
ftr-466	827	16	]	]	X
ftr-466	827	17	...	...	PUNCT
ftr-466	827	18	swap	swap	NOUN
ftr-466	827	19	...	...	PUNCT
ftr-466	827	20	can	can	AUX
ftr-466	827	21	be	be	AUX
ftr-466	827	22	disaggregated	disaggregate	VERB
ftr-466	827	23	into	into	ADP
ftr-466	827	24	a	a	DET
ftr-466	827	25	series	series	NOUN
ftr-466	827	26	of	of	ADP
ftr-466	827	27	cash	cash	NOUN
ftr-466	827	28	settlement	settlement	NOUN
ftr-466	827	29	forward	forward	ADV
ftr-466	827	30	contracts	contract	NOUN
ftr-466	827	31	,	,	PUNCT
ftr-466	827	32	[	[	X
ftr-466	827	33	a	a	DET
ftr-466	827	34	cap	cap	NOUN
ftr-466	827	35	]	]	PUNCT
ftr-466	827	36	...	...	PUNCT
ftr-466	827	37	can	can	AUX
ftr-466	827	38	be	be	AUX
ftr-466	827	39	disaggregated	disaggregate	VERB
ftr-466	827	40	into	into	ADP
ftr-466	827	41	a	a	DET
ftr-466	827	42	series	series	NOUN
ftr-466	827	43	of	of	ADP
ftr-466	827	44	cash	cash	NOUN
ftr-466	827	45	settlement	settlement	NOUN
ftr-466	827	46	options	option	NOUN
ftr-466	827	47	.	.	PUNCT
ftr-466	827	48	"	"	PUNCT
ftr-466	827	49	)	)	PUNCT
ftr-466	827	50	.	.	PUNCT
ftr-466	828	1	taxpayers	taxpayer	NOUN
ftr-466	828	2	can	can	AUX
ftr-466	828	3	use	use	VERB
ftr-466	828	4	caps	cap	NOUN
ftr-466	828	5	and	and	CCONJ
ftr-466	828	6	floors	floor	NOUN
ftr-466	828	7	to	to	PART
ftr-466	828	8	guard	guard	VERB
ftr-466	828	9	against	against	ADP
ftr-466	828	10	significant	significant	ADJ
ftr-466	828	11	movement	movement	NOUN
ftr-466	828	12	in	in	ADP
ftr-466	828	13	interest	interest	NOUN
ftr-466	828	14	rates	rate	NOUN
ftr-466	828	15	.	.	PUNCT
ftr-466	829	1	see	see	VERB
ftr-466	829	2	warren	warren	PROPN
ftr-466	829	3	,	,	PUNCT
ftr-466	829	4	supra	supra	PROPN
ftr-466	829	5	note	note	PROPN
ftr-466	829	6	66	66	NUM
ftr-466	829	7	,	,	PUNCT
ftr-466	829	8	at	at	ADP
ftr-466	829	9	487	487	NUM
ftr-466	829	10	-	-	SYM
ftr-466	829	11	88	88	NUM
ftr-466	829	12	.	.	PUNCT
ftr-466	830	1	for	for	ADP
ftr-466	830	2	example	example	NOUN
ftr-466	830	3	,	,	PUNCT
ftr-466	830	4	assume	assume	VERB
ftr-466	830	5	a	a	DET
ftr-466	830	6	company	company	NOUN
ftr-466	830	7	borrows	borrow	VERB
ftr-466	830	8	$	$	SYM
ftr-466	830	9	1,000	1,000	NUM
ftr-466	830	10	for	for	ADP
ftr-466	830	11	ten	ten	NUM
ftr-466	830	12	years	year	NOUN
ftr-466	830	13	at	at	ADP
ftr-466	830	14	libor	libor	PROPN
ftr-466	830	15	when	when	SCONJ
ftr-466	830	16	libor	libor	PROPN
ftr-466	830	17	was	be	AUX
ftr-466	830	18	at	at	ADP
ftr-466	830	19	6	6	NUM
ftr-466	830	20	%	%	NOUN
ftr-466	830	21	.	.	PUNCT
ftr-466	831	1	the	the	DET
ftr-466	831	2	company	company	NOUN
ftr-466	831	3	decides	decide	VERB
ftr-466	831	4	to	to	PART
ftr-466	831	5	protect	protect	VERB
ftr-466	831	6	itself	itself	PRON
ftr-466	831	7	against	against	ADP
ftr-466	831	8	a	a	DET
ftr-466	831	9	dramatic	dramatic	ADJ
ftr-466	831	10	upward	upward	ADJ
ftr-466	831	11	move	move	NOUN
ftr-466	831	12	in	in	ADP
ftr-466	831	13	the	the	DET
ftr-466	831	14	libor	libor	PROPN
ftr-466	831	15	.	.	PUNCT
ftr-466	832	1	therefore	therefore	ADV
ftr-466	832	2	,	,	PUNCT
ftr-466	832	3	the	the	DET
ftr-466	832	4	company	company	NOUN
ftr-466	832	5	pays	pay	VERB
ftr-466	832	6	a	a	DET
ftr-466	832	7	bank	bank	NOUN
ftr-466	832	8	a	a	DET
ftr-466	832	9	set	set	NOUN
ftr-466	832	10	amount	amount	NOUN
ftr-466	832	11	of	of	ADP
ftr-466	832	12	money	money	NOUN
ftr-466	832	13	in	in	ADP
ftr-466	832	14	return	return	NOUN
ftr-466	832	15	for	for	ADP
ftr-466	832	16	the	the	DET
ftr-466	832	17	bank	bank	NOUN
ftr-466	832	18	's	's	PART
ftr-466	832	19	promise	promise	NOUN
ftr-466	832	20	to	to	PART
ftr-466	832	21	pay	pay	VERB
ftr-466	832	22	the	the	DET
ftr-466	832	23	excess	excess	NOUN
ftr-466	832	24	,	,	PUNCT
ftr-466	832	25	if	if	SCONJ
ftr-466	832	26	any	any	PRON
ftr-466	832	27	,	,	PUNCT
ftr-466	832	28	of	of	ADP
ftr-466	832	29	libor	libor	PROPN
ftr-466	832	30	over	over	ADP
ftr-466	832	31	10	10	NUM
ftr-466	832	32	%	%	NOUN
ftr-466	832	33	.	.	PUNCT
ftr-466	833	1	a	a	DET
ftr-466	833	2	floor	floor	NOUN
ftr-466	833	3	is	be	AUX
ftr-466	833	4	simply	simply	ADV
ftr-466	833	5	the	the	DET
ftr-466	833	6	flip	flip	NOUN
ftr-466	833	7	-	-	PUNCT
ftr-466	833	8	side	side	NOUN
ftr-466	833	9	of	of	ADP
ftr-466	833	10	a	a	DET
ftr-466	833	11	cap	cap	NOUN
ftr-466	833	12	.	.	PUNCT
ftr-466	834	1	thus	thus	ADV
ftr-466	834	2	,	,	PUNCT
ftr-466	834	3	in	in	ADP
ftr-466	834	4	a	a	DET
ftr-466	834	5	floor	floor	NOUN
ftr-466	834	6	,	,	PUNCT
ftr-466	834	7	the	the	DET
ftr-466	834	8	company	company	NOUN
ftr-466	834	9	,	,	PUNCT
ftr-466	834	10	in	in	ADP
ftr-466	834	11	[	[	X
ftr-466	834	12	vol	vol	NOUN
ftr-466	834	13	.	.	PUNCT
ftr-466	834	14	3:8	3:8	NUM
ftr-466	834	15	economically	economically	ADV
ftr-466	834	16	equivalent	equivalent	ADJ
ftr-466	834	17	financial	financial	ADJ
ftr-466	834	18	instrnzents	instrnzent	NOUN
ftr-466	834	19	vant	vant	NOUN
ftr-466	834	20	to	to	ADP
ftr-466	834	21	the	the	DET
ftr-466	834	22	instant	instant	ADJ
ftr-466	834	23	discussion	discussion	NOUN
ftr-466	834	24	are	be	AUX
ftr-466	834	25	commodity	commodity	NOUN
ftr-466	834	26	swaps	swap	NOUN
ftr-466	834	27	and	and	CCONJ
ftr-466	834	28	long	long	ADJ
ftr-466	834	29	equity	equity	NOUN
ftr-466	834	30	swaps	swap	NOUN
ftr-466	834	31	.	.	PUNCT
ftr-466	834	32	'	'	PUNCT
ftr-466	835	1	°	°	NUM
ftr-466	835	2	'	'	PART
ftr-466	835	3	commodity	commodity	NOUN
ftr-466	835	4	swaps	swap	NOUN
ftr-466	835	5	and	and	CCONJ
ftr-466	835	6	equity	equity	NOUN
ftr-466	835	7	swaps	swap	NOUN
ftr-466	835	8	are	be	AUX
ftr-466	835	9	economically	economically	ADV
ftr-466	835	10	equivalent	equivalent	ADJ
ftr-466	835	11	to	to	ADP
ftr-466	835	12	a	a	DET
ftr-466	835	13	series	series	NOUN
ftr-466	835	14	of	of	ADP
ftr-466	835	15	cash	cash	NOUN
ftr-466	835	16	-	-	PUNCT
ftr-466	835	17	settled	settle	VERB
ftr-466	835	18	forward	forward	ADJ
ftr-466	835	19	contracts	contract	NOUN
ftr-466	835	20	.	.	PUNCT
ftr-466	836	1	02	02	NUM
ftr-466	836	2	in	in	ADP
ftr-466	836	3	a	a	DET
ftr-466	836	4	commodity	commodity	NOUN
ftr-466	836	5	swap	swap	NOUN
ftr-466	836	6	,	,	PUNCT
ftr-466	836	7	one	one	NUM
ftr-466	836	8	party	party	NOUN
ftr-466	836	9	(	(	PUNCT
ftr-466	836	10	the	the	DET
ftr-466	836	11	"	"	PUNCT
ftr-466	836	12	first	first	ADJ
ftr-466	836	13	party	party	NOUN
ftr-466	836	14	"	"	PUNCT
ftr-466	836	15	)	)	PUNCT
ftr-466	836	16	agrees	agree	VERB
ftr-466	836	17	to	to	PART
ftr-466	836	18	pay	pay	VERB
ftr-466	836	19	a	a	DET
ftr-466	836	20	fixed	fix	VERB
ftr-466	836	21	sum	sum	NOUN
ftr-466	836	22	of	of	ADP
ftr-466	836	23	money	money	NOUN
ftr-466	836	24	on	on	ADP
ftr-466	836	25	each	each	DET
ftr-466	836	26	payment	payment	NOUN
ftr-466	836	27	date	date	NOUN
ftr-466	836	28	.	.	PUNCT
ftr-466	837	1	'13	'13	NUM
ftr-466	838	1	the	the	DET
ftr-466	838	2	counterparty	counterparty	NOUN
ftr-466	838	3	agrees	agree	VERB
ftr-466	838	4	to	to	PART
ftr-466	838	5	make	make	VERB
ftr-466	838	6	periodic	periodic	ADJ
ftr-466	838	7	payments	payment	NOUN
ftr-466	838	8	equal	equal	ADJ
ftr-466	838	9	to	to	ADP
ftr-466	838	10	the	the	DET
ftr-466	838	11	spot	spot	NOUN
ftr-466	838	12	price	price	NOUN
ftr-466	838	13	of	of	ADP
ftr-466	838	14	a	a	DET
ftr-466	838	15	given	give	VERB
ftr-466	838	16	commodity	commodity	NOUN
ftr-466	838	17	on	on	ADP
ftr-466	838	18	each	each	DET
ftr-466	838	19	payment	payment	NOUN
ftr-466	838	20	date.14	date.14	PROPN
ftr-466	838	21	thus	thus	ADV
ftr-466	838	22	,	,	PUNCT
ftr-466	838	23	the	the	DET
ftr-466	838	24	first	first	ADJ
ftr-466	838	25	party	party	NOUN
ftr-466	838	26	is	be	AUX
ftr-466	838	27	in	in	ADP
ftr-466	838	28	the	the	DET
ftr-466	838	29	same	same	ADJ
ftr-466	838	30	economic	economic	ADJ
ftr-466	838	31	position	position	NOUN
ftr-466	838	32	in	in	ADP
ftr-466	838	33	which	which	PRON
ftr-466	838	34	she	she	PRON
ftr-466	838	35	would	would	AUX
ftr-466	838	36	have	have	AUX
ftr-466	838	37	been	be	AUX
ftr-466	838	38	had	have	VERB
ftr-466	838	39	she	she	PRON
ftr-466	838	40	entered	enter	VERB
ftr-466	838	41	into	into	ADP
ftr-466	838	42	a	a	DET
ftr-466	838	43	series	series	NOUN
ftr-466	838	44	of	of	ADP
ftr-466	838	45	long	long	ADV
ftr-466	838	46	cashsettled	cashsettle	VERB
ftr-466	838	47	forward	forward	ADJ
ftr-466	838	48	contracts	contract	NOUN
ftr-466	838	49	,	,	PUNCT
ftr-466	838	50	each	each	PRON
ftr-466	838	51	having	have	VERB
ftr-466	838	52	a	a	DET
ftr-466	838	53	different	different	ADJ
ftr-466	838	54	forward	forward	ADJ
ftr-466	838	55	date	date	NOUN
ftr-466	838	56	.	.	PUNCT
ftr-466	839	1	"	"	PUNCT
ftr-466	839	2	°	°	NUM
ftr-466	839	3	taxpayers	taxpayer	NOUN
ftr-466	839	4	exchange	exchange	VERB
ftr-466	839	5	for	for	ADP
ftr-466	839	6	a	a	DET
ftr-466	839	7	payment	payment	NOUN
ftr-466	839	8	or	or	CCONJ
ftr-466	839	9	series	series	NOUN
ftr-466	839	10	of	of	ADP
ftr-466	839	11	payments	payment	NOUN
ftr-466	839	12	from	from	ADP
ftr-466	839	13	the	the	DET
ftr-466	839	14	bank	bank	NOUN
ftr-466	839	15	,	,	PUNCT
ftr-466	839	16	would	would	AUX
ftr-466	839	17	agree	agree	VERB
ftr-466	839	18	to	to	PART
ftr-466	839	19	pay	pay	VERB
ftr-466	839	20	the	the	DET
ftr-466	839	21	bank	bank	NOUN
ftr-466	839	22	the	the	DET
ftr-466	839	23	excess	excess	NOUN
ftr-466	839	24	,	,	PUNCT
ftr-466	839	25	if	if	SCONJ
ftr-466	839	26	any	any	PRON
ftr-466	839	27	,	,	PUNCT
ftr-466	839	28	of	of	ADP
ftr-466	839	29	6	6	NUM
ftr-466	839	30	%	%	NOUN
ftr-466	839	31	over	over	ADP
ftr-466	839	32	libor	libor	PROPN
ftr-466	839	33	.	.	PUNCT
ftr-466	840	1	caps	cap	NOUN
ftr-466	840	2	and	and	CCONJ
ftr-466	840	3	floors	floor	NOUN
ftr-466	840	4	are	be	AUX
ftr-466	840	5	economically	economically	ADV
ftr-466	840	6	equivalent	equivalent	ADJ
ftr-466	840	7	to	to	ADP
ftr-466	840	8	options	option	NOUN
ftr-466	840	9	because	because	SCONJ
ftr-466	840	10	the	the	DET
ftr-466	840	11	"	"	PUNCT
ftr-466	840	12	writer	writer	NOUN
ftr-466	840	13	"	"	PUNCT
ftr-466	840	14	of	of	ADP
ftr-466	840	15	a	a	DET
ftr-466	840	16	cap	cap	NOUN
ftr-466	840	17	exposes	expose	VERB
ftr-466	840	18	itself	itself	PRON
ftr-466	840	19	to	to	ADP
ftr-466	840	20	a	a	DET
ftr-466	840	21	downside	downside	NOUN
ftr-466	840	22	in	in	ADP
ftr-466	840	23	return	return	NOUN
ftr-466	840	24	for	for	ADP
ftr-466	840	25	a	a	DET
ftr-466	840	26	premium	premium	NOUN
ftr-466	840	27	.	.	PUNCT
ftr-466	841	1	and	and	CCONJ
ftr-466	841	2	the	the	DET
ftr-466	841	3	"	"	PUNCT
ftr-466	841	4	holder	holder	NOUN
ftr-466	841	5	"	"	PUNCT
ftr-466	841	6	of	of	ADP
ftr-466	841	7	a	a	DET
ftr-466	841	8	cap	cap	NOUN
ftr-466	841	9	or	or	CCONJ
ftr-466	841	10	floor	floor	NOUN
ftr-466	841	11	pays	pay	VERB
ftr-466	841	12	a	a	DET
ftr-466	841	13	premium	premium	NOUN
ftr-466	841	14	in	in	ADP
ftr-466	841	15	exchange	exchange	NOUN
ftr-466	841	16	for	for	ADP
ftr-466	841	17	a	a	DET
ftr-466	841	18	potential	potential	ADJ
ftr-466	841	19	upside	upside	NOUN
ftr-466	841	20	.	.	PUNCT
ftr-466	842	1	in	in	ADP
ftr-466	842	2	the	the	DET
ftr-466	842	3	floor	floor	NOUN
ftr-466	842	4	discussed	discuss	VERB
ftr-466	842	5	above	above	ADV
ftr-466	842	6	,	,	PUNCT
ftr-466	842	7	the	the	DET
ftr-466	842	8	company	company	NOUN
ftr-466	842	9	has	have	AUX
ftr-466	842	10	sold	sell	VERB
ftr-466	842	11	its	its	PRON
ftr-466	842	12	upside	upside	NOUN
ftr-466	842	13	in	in	ADP
ftr-466	842	14	libor	libor	PROPN
ftr-466	842	15	in	in	ADP
ftr-466	842	16	return	return	NOUN
ftr-466	842	17	for	for	ADP
ftr-466	842	18	a	a	DET
ftr-466	842	19	premium	premium	NOUN
ftr-466	842	20	from	from	ADP
ftr-466	842	21	the	the	DET
ftr-466	842	22	bank	bank	NOUN
ftr-466	842	23	.	.	PUNCT
ftr-466	843	1	that	that	PRON
ftr-466	843	2	is	is	ADV
ftr-466	843	3	,	,	PUNCT
ftr-466	843	4	the	the	DET
ftr-466	843	5	company	company	NOUN
ftr-466	843	6	's	's	PART
ftr-466	843	7	upside	upside	NOUN
ftr-466	843	8	is	be	AUX
ftr-466	843	9	limited	limit	VERB
ftr-466	843	10	to	to	ADP
ftr-466	843	11	the	the	DET
ftr-466	843	12	amount	amount	NOUN
ftr-466	843	13	it	it	PRON
ftr-466	843	14	received	receive	VERB
ftr-466	843	15	for	for	ADP
ftr-466	843	16	the	the	DET
ftr-466	843	17	floor	floor	NOUN
ftr-466	843	18	,	,	PUNCT
ftr-466	843	19	and	and	CCONJ
ftr-466	843	20	the	the	DET
ftr-466	843	21	company	company	NOUN
ftr-466	843	22	can	can	AUX
ftr-466	843	23	no	no	ADV
ftr-466	843	24	longer	long	ADV
ftr-466	843	25	benefit	benefit	VERB
ftr-466	843	26	from	from	ADP
ftr-466	843	27	downward	downward	ADJ
ftr-466	843	28	movement	movement	NOUN
ftr-466	843	29	in	in	ADP
ftr-466	843	30	its	its	PRON
ftr-466	843	31	interest	interest	NOUN
ftr-466	843	32	rate	rate	NOUN
ftr-466	843	33	.	.	PUNCT
ftr-466	844	1	a	a	DET
ftr-466	844	2	company	company	NOUN
ftr-466	844	3	that	that	PRON
ftr-466	844	4	purchases	purchase	VERB
ftr-466	844	5	a	a	DET
ftr-466	844	6	cap	cap	NOUN
ftr-466	844	7	has	have	VERB
ftr-466	844	8	a	a	DET
ftr-466	844	9	downside	downside	NOUN
ftr-466	844	10	limited	limit	VERB
ftr-466	844	11	to	to	ADP
ftr-466	844	12	the	the	DET
ftr-466	844	13	"	"	PUNCT
ftr-466	844	14	premium	premium	NOUN
ftr-466	844	15	"	"	PUNCT
ftr-466	844	16	used	use	VERB
ftr-466	844	17	to	to	PART
ftr-466	844	18	purchase	purchase	VERB
ftr-466	844	19	that	that	DET
ftr-466	844	20	cap	cap	NOUN
ftr-466	844	21	,	,	PUNCT
ftr-466	844	22	but	but	CCONJ
ftr-466	844	23	has	have	VERB
ftr-466	844	24	a	a	DET
ftr-466	844	25	potentially	potentially	ADV
ftr-466	844	26	unlimited	unlimited	ADJ
ftr-466	844	27	upside	upside	NOUN
ftr-466	844	28	because	because	SCONJ
ftr-466	844	29	there	there	PRON
ftr-466	844	30	is	be	VERB
ftr-466	844	31	theoretically	theoretically	ADV
ftr-466	844	32	no	no	DET
ftr-466	844	33	limit	limit	NOUN
ftr-466	844	34	on	on	ADP
ftr-466	844	35	the	the	DET
ftr-466	844	36	extent	extent	NOUN
ftr-466	844	37	to	to	PART
ftr-466	844	38	which	which	PRON
ftr-466	844	39	interest	interest	NOUN
ftr-466	844	40	rates	rate	NOUN
ftr-466	844	41	can	can	AUX
ftr-466	844	42	rise	rise	VERB
ftr-466	844	43	.	.	PUNCT
ftr-466	845	1	99	99	NUM
ftr-466	845	2	.	.	NOUN
ftr-466	845	3	1	1	NUM
ftr-466	845	4	kramer	kramer	PROPN
ftr-466	845	5	,	,	PUNCT
ftr-466	845	6	supra	supra	PROPN
ftr-466	845	7	note	note	PROPN
ftr-466	845	8	45	45	NUM
ftr-466	845	9	,	,	PUNCT
ftr-466	845	10	at	at	ADP
ftr-466	845	11	139	139	NUM
ftr-466	845	12	.	.	PUNCT
ftr-466	845	13	100	100	NUM
ftr-466	845	14	.	.	PUNCT
ftr-466	845	15	regs	reg	NOUN
ftr-466	845	16	.	.	PUNCT
ftr-466	846	1	§	§	PROPN
ftr-466	846	2	1.446	1.446	NUM
ftr-466	846	3	-	-	NUM
ftr-466	846	4	3(c)(1)(i	3(c)(1)(i	NUM
ftr-466	846	5	)	)	PUNCT
ftr-466	846	6	;	;	PUNCT
ftr-466	846	7	see	see	VERB
ftr-466	846	8	also	also	ADV
ftr-466	846	9	2	2	NUM
ftr-466	846	10	kramer	kramer	NOUN
ftr-466	846	11	,	,	PUNCT
ftr-466	846	12	supra	supra	PROPN
ftr-466	846	13	note	note	PROPN
ftr-466	846	14	58	58	NUM
ftr-466	846	15	,	,	PUNCT
ftr-466	846	16	at	at	ADP
ftr-466	846	17	1421	1421	NUM
ftr-466	846	18	.	.	PUNCT
ftr-466	847	1	101	101	NUM
ftr-466	847	2	.	.	PUNCT
ftr-466	848	1	hereafter	hereafter	ADV
ftr-466	848	2	,	,	PUNCT
ftr-466	848	3	all	all	DET
ftr-466	848	4	references	reference	NOUN
ftr-466	848	5	to	to	ADP
ftr-466	848	6	swaps	swap	NOUN
ftr-466	848	7	will	will	AUX
ftr-466	848	8	be	be	AUX
ftr-466	848	9	limited	limit	VERB
ftr-466	848	10	to	to	ADP
ftr-466	848	11	commodity	commodity	NOUN
ftr-466	848	12	and	and	CCONJ
ftr-466	848	13	equity	equity	NOUN
ftr-466	848	14	swaps	swap	NOUN
ftr-466	848	15	.	.	PUNCT
ftr-466	849	1	102	102	NUM
ftr-466	849	2	.	.	PUNCT
ftr-466	850	1	smith	smith	PROPN
ftr-466	850	2	et	et	PROPN
ftr-466	850	3	al	al	PROPN
ftr-466	850	4	.	.	PROPN
ftr-466	850	5	,	,	PUNCT
ftr-466	850	6	supra	supra	PROPN
ftr-466	850	7	note	note	PROPN
ftr-466	850	8	21	21	NUM
ftr-466	850	9	,	,	PUNCT
ftr-466	850	10	at	at	ADP
ftr-466	850	11	48	48	NUM
ftr-466	850	12	-	-	SYM
ftr-466	850	13	49	49	NUM
ftr-466	850	14	.	.	PUNCT
ftr-466	851	1	swaps	swap	NOUN
ftr-466	851	2	are	be	AUX
ftr-466	851	3	akin	akin	ADJ
ftr-466	851	4	to	to	ADP
ftr-466	851	5	a	a	DET
ftr-466	851	6	string	string	NOUN
ftr-466	851	7	of	of	ADP
ftr-466	851	8	cash	cash	NOUN
ftr-466	851	9	-	-	PUNCT
ftr-466	851	10	settled	settle	VERB
ftr-466	851	11	forward	forward	ADJ
ftr-466	851	12	contracts	contract	NOUN
ftr-466	851	13	because	because	SCONJ
ftr-466	851	14	the	the	DET
ftr-466	851	15	parties	party	NOUN
ftr-466	851	16	to	to	ADP
ftr-466	851	17	a	a	DET
ftr-466	851	18	swap	swap	NOUN
ftr-466	851	19	make	make	VERB
ftr-466	851	20	periodic	periodic	ADJ
ftr-466	851	21	payments	payment	NOUN
ftr-466	851	22	to	to	ADP
ftr-466	851	23	one	one	NUM
ftr-466	851	24	another	another	DET
ftr-466	851	25	to	to	PART
ftr-466	851	26	reflect	reflect	VERB
ftr-466	851	27	any	any	DET
ftr-466	851	28	changes	change	NOUN
ftr-466	851	29	in	in	ADP
ftr-466	851	30	the	the	DET
ftr-466	851	31	value	value	NOUN
ftr-466	851	32	of	of	ADP
ftr-466	851	33	the	the	DET
ftr-466	851	34	underlying	underlie	VERB
ftr-466	851	35	property	property	NOUN
ftr-466	851	36	.	.	PUNCT
ftr-466	852	1	in	in	ADP
ftr-466	852	2	essence	essence	NOUN
ftr-466	852	3	,	,	PUNCT
ftr-466	852	4	swaps	swap	NOUN
ftr-466	852	5	are	be	AUX
ftr-466	852	6	forward	forward	ADV
ftr-466	852	7	contracts	contract	NOUN
ftr-466	852	8	that	that	PRON
ftr-466	852	9	are	be	AUX
ftr-466	852	10	marked	mark	VERB
ftr-466	852	11	-	-	PUNCT
ftr-466	852	12	to	to	ADP
ftr-466	852	13	-	-	PUNCT
ftr-466	852	14	market	market	NOUN
ftr-466	852	15	and	and	CCONJ
ftr-466	852	16	then	then	ADV
ftr-466	852	17	reestablished	reestablish	VERB
ftr-466	852	18	on	on	ADP
ftr-466	852	19	a	a	DET
ftr-466	852	20	periodic	periodic	ADJ
ftr-466	852	21	basis	basis	NOUN
ftr-466	852	22	.	.	PUNCT
ftr-466	853	1	see	see	VERB
ftr-466	853	2	i	i	PRON
ftr-466	853	3	d.	d.	PROPN
ftr-466	853	4	in	in	ADP
ftr-466	853	5	this	this	DET
ftr-466	853	6	sense	sense	NOUN
ftr-466	853	7	,	,	PUNCT
ftr-466	853	8	a	a	DET
ftr-466	853	9	swap	swap	NOUN
ftr-466	853	10	is	be	AUX
ftr-466	853	11	analogous	analogous	ADJ
ftr-466	853	12	to	to	ADP
ftr-466	853	13	a	a	DET
ftr-466	853	14	futures	future	NOUN
ftr-466	853	15	contract	contract	NOUN
ftr-466	853	16	on	on	ADP
ftr-466	853	17	the	the	DET
ftr-466	853	18	underlying	underlie	VERB
ftr-466	853	19	property	property	NOUN
ftr-466	853	20	.	.	PUNCT
ftr-466	854	1	i	i	PRON
ftr-466	854	2	d.	d.	PROPN
ftr-466	854	3	because	because	SCONJ
ftr-466	854	4	of	of	ADP
ftr-466	854	5	the	the	DET
ftr-466	854	6	periodic	periodic	ADJ
ftr-466	854	7	payments	payment	NOUN
ftr-466	854	8	,	,	PUNCT
ftr-466	854	9	equity	equity	NOUN
ftr-466	854	10	swaps	swap	NOUN
ftr-466	854	11	expose	expose	VERB
ftr-466	854	12	the	the	DET
ftr-466	854	13	parties	party	NOUN
ftr-466	854	14	to	to	ADP
ftr-466	854	15	less	less	ADJ
ftr-466	854	16	credit	credit	NOUN
ftr-466	854	17	risk	risk	NOUN
ftr-466	854	18	than	than	ADP
ftr-466	854	19	forward	forward	ADJ
ftr-466	854	20	contracts	contract	NOUN
ftr-466	854	21	.	.	PUNCT
ftr-466	855	1	i	i	PRON
ftr-466	855	2	d.	d.	PROPN
ftr-466	855	3	103	103	NUM
ftr-466	855	4	.	.	PROPN
ftr-466	855	5	1	1	NUM
ftr-466	855	6	kramer	kramer	PROPN
ftr-466	855	7	,	,	PUNCT
ftr-466	855	8	supra	supra	PROPN
ftr-466	855	9	note	note	PROPN
ftr-466	855	10	45	45	NUM
ftr-466	855	11	,	,	PUNCT
ftr-466	855	12	at	at	ADP
ftr-466	855	13	139	139	NUM
ftr-466	855	14	.	.	PUNCT
ftr-466	856	1	104	104	NUM
ftr-466	856	2	.	.	NOUN
ftr-466	856	3	1	1	NUM
ftr-466	856	4	kramer	kramer	PROPN
ftr-466	856	5	,	,	PUNCT
ftr-466	856	6	supra	supra	PROPN
ftr-466	856	7	note	note	PROPN
ftr-466	856	8	45	45	NUM
ftr-466	856	9	,	,	PUNCT
ftr-466	856	10	at	at	ADP
ftr-466	856	11	139	139	NUM
ftr-466	856	12	.	.	PUNCT
ftr-466	857	1	a	a	DET
ftr-466	857	2	commodity	commodity	NOUN
ftr-466	857	3	swap	swap	NOUN
ftr-466	857	4	is	be	AUX
ftr-466	857	5	similar	similar	ADJ
ftr-466	857	6	to	to	ADP
ftr-466	857	7	an	an	DET
ftr-466	857	8	interest	interest	NOUN
ftr-466	857	9	rate	rate	NOUN
ftr-466	857	10	swap	swap	NOUN
ftr-466	857	11	,	,	PUNCT
ftr-466	857	12	in	in	SCONJ
ftr-466	857	13	that	that	DET
ftr-466	857	14	one	one	NUM
ftr-466	857	15	party	party	NOUN
ftr-466	857	16	must	must	AUX
ftr-466	857	17	make	make	VERB
ftr-466	857	18	variable	variable	ADJ
ftr-466	857	19	payments	payment	NOUN
ftr-466	857	20	and	and	CCONJ
ftr-466	857	21	another	another	DET
ftr-466	857	22	party	party	NOUN
ftr-466	857	23	must	must	AUX
ftr-466	857	24	make	make	VERB
ftr-466	857	25	fixed	fixed	ADJ
ftr-466	857	26	payments	payment	NOUN
ftr-466	857	27	.	.	PUNCT
ftr-466	858	1	in	in	ADP
ftr-466	858	2	the	the	DET
ftr-466	858	3	commodity	commodity	NOUN
ftr-466	858	4	swap	swap	NOUN
ftr-466	858	5	,	,	PUNCT
ftr-466	858	6	however	however	ADV
ftr-466	858	7	,	,	PUNCT
ftr-466	858	8	the	the	DET
ftr-466	858	9	underlying	underlie	VERB
ftr-466	858	10	property	property	NOUN
ftr-466	858	11	is	be	AUX
ftr-466	858	12	a	a	DET
ftr-466	858	13	commodity	commodity	NOUN
ftr-466	858	14	.	.	PUNCT
ftr-466	859	1	105	105	NUM
ftr-466	859	2	.	.	NOUN
ftr-466	859	3	1	1	NUM
ftr-466	859	4	see	see	VERB
ftr-466	859	5	kramer	kramer	PROPN
ftr-466	859	6	,	,	PUNCT
ftr-466	859	7	supra	supra	PROPN
ftr-466	859	8	note	note	PROPN
ftr-466	859	9	45	45	NUM
ftr-466	859	10	,	,	PUNCT
ftr-466	859	11	at	at	ADP
ftr-466	859	12	139	139	NUM
ftr-466	859	13	.	.	PUNCT
ftr-466	860	1	kramer	kramer	PROPN
ftr-466	860	2	provides	provide	VERB
ftr-466	860	3	the	the	DET
ftr-466	860	4	following	following	ADJ
ftr-466	860	5	example	example	NOUN
ftr-466	860	6	of	of	ADP
ftr-466	860	7	a	a	DET
ftr-466	860	8	commodity	commodity	NOUN
ftr-466	860	9	swap	swap	NOUN
ftr-466	860	10	:	:	PUNCT
ftr-466	860	11	for	for	ADP
ftr-466	860	12	example	example	NOUN
ftr-466	860	13	,	,	PUNCT
ftr-466	860	14	an	an	DET
ftr-466	860	15	airline	airline	NOUN
ftr-466	860	16	that	that	PRON
ftr-466	860	17	buys	buy	VERB
ftr-466	860	18	its	its	PRON
ftr-466	860	19	oil	oil	NOUN
ftr-466	860	20	on	on	ADP
ftr-466	860	21	the	the	DET
ftr-466	860	22	spot	spot	NOUN
ftr-466	860	23	market	market	NOUN
ftr-466	860	24	makes	make	VERB
ftr-466	860	25	an	an	DET
ftr-466	860	26	agreement	agreement	NOUN
ftr-466	860	27	with	with	ADP
ftr-466	860	28	a	a	DET
ftr-466	860	29	bank	bank	NOUN
ftr-466	860	30	to	to	PART
ftr-466	860	31	fix	fix	VERB
ftr-466	860	32	its	its	PRON
ftr-466	860	33	oil	oil	NOUN
ftr-466	860	34	costs	cost	NOUN
ftr-466	860	35	over	over	ADP
ftr-466	860	36	five	five	NUM
ftr-466	860	37	years	year	NOUN
ftr-466	860	38	.	.	PUNCT
ftr-466	861	1	the	the	DET
ftr-466	861	2	airline	airline	NOUN
ftr-466	861	3	agrees	agree	VERB
ftr-466	861	4	that	that	SCONJ
ftr-466	861	5	every	every	DET
ftr-466	861	6	six	six	NUM
ftr-466	861	7	months	month	NOUN
ftr-466	861	8	it	it	PRON
ftr-466	861	9	will	will	AUX
ftr-466	861	10	owe	owe	VERB
ftr-466	861	11	the	the	DET
ftr-466	861	12	bank	bank	NOUN
ftr-466	861	13	$	$	SYM
ftr-466	861	14	20	20	NUM
ftr-466	861	15	million	million	NUM
ftr-466	861	16	,	,	PUNCT
ftr-466	861	17	representing	represent	VERB
ftr-466	861	18	the	the	DET
ftr-466	861	19	price	price	NOUN
ftr-466	861	20	of	of	ADP
ftr-466	861	21	one	one	NUM
ftr-466	861	22	million	million	NUM
ftr-466	861	23	barrels	barrel	NOUN
ftr-466	861	24	of	of	ADP
ftr-466	861	25	oil	oil	NOUN
ftr-466	861	26	at	at	ADP
ftr-466	861	27	$	$	SYM
ftr-466	861	28	20	20	NUM
ftr-466	861	29	each	each	PRON
ftr-466	861	30	.	.	PUNCT
ftr-466	862	1	at	at	ADP
ftr-466	862	2	the	the	DET
ftr-466	862	3	same	same	ADJ
ftr-466	862	4	time	time	NOUN
ftr-466	862	5	,	,	PUNCT
ftr-466	862	6	the	the	DET
ftr-466	862	7	bank	bank	NOUN
ftr-466	862	8	agrees	agree	VERB
ftr-466	862	9	that	that	SCONJ
ftr-466	862	10	every	every	DET
ftr-466	862	11	six	six	NUM
ftr-466	862	12	months	month	NOUN
ftr-466	862	13	it	it	PRON
ftr-466	862	14	will	will	AUX
ftr-466	862	15	owe	owe	VERB
ftr-466	862	16	the	the	DET
ftr-466	862	17	airline	airline	NOUN
ftr-466	862	18	the	the	DET
ftr-466	862	19	price	price	NOUN
ftr-466	862	20	of	of	ADP
ftr-466	862	21	one	one	NUM
ftr-466	862	22	million	million	NUM
ftr-466	862	23	barrels	barrel	NOUN
ftr-466	862	24	of	of	ADP
ftr-466	862	25	oil	oil	NOUN
ftr-466	862	26	in	in	ADP
ftr-466	862	27	the	the	DET
ftr-466	862	28	spot	spot	NOUN
ftr-466	862	29	market	market	NOUN
ftr-466	862	30	.	.	PUNCT
ftr-466	863	1	if	if	SCONJ
ftr-466	863	2	the	the	DET
ftr-466	863	3	spot	spot	NOUN
ftr-466	863	4	price	price	NOUN
ftr-466	863	5	is	be	AUX
ftr-466	863	6	above	above	ADP
ftr-466	863	7	s20	s20	NOUN
ftr-466	863	8	a	a	DET
ftr-466	863	9	barrel	barrel	NOUN
ftr-466	863	10	,	,	PUNCT
ftr-466	863	11	the	the	DET
ftr-466	863	12	bank	bank	NOUN
ftr-466	863	13	pays	pay	VERB
ftr-466	863	14	the	the	DET
ftr-466	863	15	airline	airline	NOUN
ftr-466	863	16	the	the	DET
ftr-466	863	17	difference	difference	NOUN
ftr-466	863	18	.	.	PUNCT
ftr-466	864	1	if	if	SCONJ
ftr-466	864	2	the	the	DET
ftr-466	864	3	spot	spot	NOUN
ftr-466	864	4	price	price	NOUN
ftr-466	864	5	is	be	AUX
ftr-466	864	6	lower	low	ADJ
ftr-466	864	7	,	,	PUNCT
ftr-466	864	8	the	the	DET
ftr-466	864	9	airline	airline	NOUN
ftr-466	864	10	pays	pay	VERB
ftr-466	864	11	the	the	DET
ftr-466	864	12	bank	bank	NOUN
ftr-466	864	13	the	the	DET
ftr-466	864	14	difference	difference	NOUN
ftr-466	864	15	.	.	PUNCT
ftr-466	865	1	1997	1997	NUM
ftr-466	865	2	]	]	PUNCT
ftr-466	865	3	florida	florida	PROPN
ftr-466	865	4	tax	tax	PROPN
ftr-466	865	5	review	review	NOUN
ftr-466	865	6	typically	typically	ADV
ftr-466	865	7	purchase	purchase	VERB
ftr-466	865	8	commodity	commodity	NOUN
ftr-466	865	9	swaps	swap	NOUN
ftr-466	865	10	to	to	PART
ftr-466	865	11	reduce	reduce	VERB
ftr-466	865	12	the	the	DET
ftr-466	865	13	risk	risk	NOUN
ftr-466	865	14	of	of	ADP
ftr-466	865	15	price	price	NOUN
ftr-466	865	16	movements	movement	NOUN
ftr-466	865	17	in	in	ADP
ftr-466	865	18	a	a	DET
ftr-466	865	19	particular	particular	ADJ
ftr-466	865	20	commodity	commodity	NOUN
ftr-466	865	21	that	that	PRON
ftr-466	865	22	the	the	DET
ftr-466	865	23	taxpayer	taxpayer	NOUN
ftr-466	865	24	produces	produce	VERB
ftr-466	865	25	or	or	CCONJ
ftr-466	865	26	must	must	AUX
ftr-466	865	27	purchase	purchase	VERB
ftr-466	865	28	.	.	PUNCT
ftr-466	865	29	'	'	PUNCT
ftr-466	866	1	°	°	ADP
ftr-466	866	2	6	6	NUM
ftr-466	866	3	in	in	ADP
ftr-466	866	4	a	a	DET
ftr-466	866	5	long	long	ADJ
ftr-466	866	6	equity	equity	NOUN
ftr-466	866	7	swap	swap	NOUN
ftr-466	866	8	,	,	PUNCT
ftr-466	866	9	the	the	DET
ftr-466	866	10	purchaser	purchaser	NOUN
ftr-466	866	11	makes	make	VERB
ftr-466	866	12	periodic	periodic	ADJ
ftr-466	866	13	payments	payment	NOUN
ftr-466	866	14	equal	equal	ADJ
ftr-466	866	15	to	to	ADP
ftr-466	866	16	the	the	DET
ftr-466	866	17	sum	sum	NOUN
ftr-466	866	18	of	of	ADP
ftr-466	866	19	(	(	PUNCT
ftr-466	866	20	1	1	X
ftr-466	866	21	)	)	PUNCT
ftr-466	866	22	the	the	DET
ftr-466	866	23	decline	decline	NOUN
ftr-466	866	24	in	in	ADP
ftr-466	866	25	value	value	NOUN
ftr-466	866	26	of	of	ADP
ftr-466	866	27	a	a	DET
ftr-466	866	28	particular	particular	ADJ
ftr-466	866	29	share	share	NOUN
ftr-466	866	30	of	of	ADP
ftr-466	866	31	stock	stock	NOUN
ftr-466	866	32	or	or	CCONJ
ftr-466	866	33	group	group	NOUN
ftr-466	866	34	of	of	ADP
ftr-466	866	35	stocks	stock	NOUN
ftr-466	866	36	,	,	PUNCT
ftr-466	866	37	and	and	CCONJ
ftr-466	866	38	(	(	PUNCT
ftr-466	866	39	2	2	X
ftr-466	866	40	)	)	PUNCT
ftr-466	866	41	a	a	DET
ftr-466	866	42	certain	certain	ADJ
ftr-466	866	43	amount	amount	NOUN
ftr-466	866	44	of	of	ADP
ftr-466	866	45	interest	interest	NOUN
ftr-466	866	46	.	.	PUNCT
ftr-466	867	1	in	in	ADP
ftr-466	867	2	return	return	NOUN
ftr-466	867	3	,	,	PUNCT
ftr-466	867	4	that	that	DET
ftr-466	867	5	taxpayer	taxpayer	NOUN
ftr-466	867	6	receives	receive	VERB
ftr-466	867	7	periodic	periodic	ADJ
ftr-466	867	8	payments	payment	NOUN
ftr-466	867	9	equal	equal	ADJ
ftr-466	867	10	to	to	ADP
ftr-466	867	11	the	the	DET
ftr-466	867	12	sum	sum	NOUN
ftr-466	867	13	of	of	ADP
ftr-466	867	14	(	(	PUNCT
ftr-466	867	15	1	1	X
ftr-466	867	16	)	)	PUNCT
ftr-466	867	17	the	the	DET
ftr-466	867	18	dividends	dividend	NOUN
ftr-466	867	19	paid	pay	VERB
ftr-466	867	20	on	on	ADP
ftr-466	867	21	that	that	DET
ftr-466	867	22	stock	stock	NOUN
ftr-466	867	23	or	or	CCONJ
ftr-466	867	24	group	group	NOUN
ftr-466	867	25	of	of	ADP
ftr-466	867	26	stocks	stock	NOUN
ftr-466	867	27	,	,	PUNCT
ftr-466	867	28	and	and	CCONJ
ftr-466	867	29	(	(	PUNCT
ftr-466	867	30	2	2	X
ftr-466	867	31	)	)	PUNCT
ftr-466	867	32	the	the	DET
ftr-466	867	33	economic	economic	ADJ
ftr-466	867	34	appreciation	appreciation	NOUN
ftr-466	867	35	in	in	ADP
ftr-466	867	36	that	that	DET
ftr-466	867	37	stock	stock	NOUN
ftr-466	867	38	or	or	CCONJ
ftr-466	867	39	group	group	NOUN
ftr-466	867	40	of	of	ADP
ftr-466	867	41	stocks	stock	NOUN
ftr-466	867	42	.	.	PUNCT
ftr-466	868	1	"	"	PUNCT
ftr-466	868	2	°	°	PRON
ftr-466	868	3	one	one	PRON
ftr-466	868	4	can	can	AUX
ftr-466	868	5	think	think	VERB
ftr-466	868	6	of	of	ADP
ftr-466	868	7	an	an	DET
ftr-466	868	8	equity	equity	NOUN
ftr-466	868	9	swap	swap	NOUN
ftr-466	868	10	as	as	ADP
ftr-466	868	11	a	a	DET
ftr-466	868	12	series	series	NOUN
ftr-466	868	13	of	of	ADP
ftr-466	868	14	cash	cash	NOUN
ftr-466	868	15	-	-	PUNCT
ftr-466	868	16	settled	settle	VERB
ftr-466	868	17	forward	forward	ADJ
ftr-466	868	18	contracts	contract	NOUN
ftr-466	868	19	.	.	PUNCT
ftr-466	869	1	that	that	PRON
ftr-466	869	2	is	be	AUX
ftr-466	869	3	because	because	SCONJ
ftr-466	869	4	,	,	PUNCT
ftr-466	869	5	like	like	ADP
ftr-466	869	6	the	the	DET
ftr-466	869	7	parties	party	NOUN
ftr-466	869	8	to	to	ADP
ftr-466	869	9	a	a	DET
ftr-466	869	10	cash	cash	NOUN
ftr-466	869	11	-	-	PUNCT
ftr-466	869	12	settled	settle	VERB
ftr-466	869	13	forward	forward	ADJ
ftr-466	869	14	contract	contract	NOUN
ftr-466	869	15	,	,	PUNCT
ftr-466	869	16	the	the	DET
ftr-466	869	17	parties	party	NOUN
ftr-466	869	18	to	to	ADP
ftr-466	869	19	an	an	DET
ftr-466	869	20	equity	equity	NOUN
ftr-466	869	21	swap	swap	NOUN
ftr-466	869	22	must	must	AUX
ftr-466	869	23	make	make	VERB
ftr-466	869	24	payments	payment	NOUN
ftr-466	869	25	to	to	ADP
ftr-466	869	26	one	one	NUM
ftr-466	869	27	another	another	DET
ftr-466	869	28	to	to	PART
ftr-466	869	29	take	take	VERB
ftr-466	869	30	account	account	NOUN
ftr-466	869	31	of	of	ADP
ftr-466	869	32	the	the	DET
ftr-466	869	33	movement	movement	NOUN
ftr-466	869	34	in	in	ADP
ftr-466	869	35	the	the	DET
ftr-466	869	36	value	value	NOUN
ftr-466	869	37	of	of	ADP
ftr-466	869	38	the	the	DET
ftr-466	869	39	underlying	underlying	ADJ
ftr-466	869	40	property	property	NOUN
ftr-466	869	41	.	.	PUNCT
ftr-466	870	1	because	because	SCONJ
ftr-466	870	2	these	these	DET
ftr-466	870	3	payments	payment	NOUN
ftr-466	870	4	are	be	AUX
ftr-466	870	5	made	make	VERB
ftr-466	870	6	periodically	periodically	ADV
ftr-466	870	7	,	,	PUNCT
ftr-466	870	8	these	these	DET
ftr-466	870	9	parties	party	NOUN
ftr-466	870	10	are	be	AUX
ftr-466	870	11	in	in	ADP
ftr-466	870	12	the	the	DET
ftr-466	870	13	same	same	ADJ
ftr-466	870	14	position	position	NOUN
ftr-466	870	15	in	in	ADP
ftr-466	870	16	which	which	PRON
ftr-466	870	17	they	they	PRON
ftr-466	870	18	would	would	AUX
ftr-466	870	19	have	have	AUX
ftr-466	870	20	been	be	AUX
ftr-466	870	21	had	have	VERB
ftr-466	870	22	they	they	PRON
ftr-466	870	23	(	(	PUNCT
ftr-466	870	24	1	1	X
ftr-466	870	25	)	)	PUNCT
ftr-466	870	26	entered	enter	VERB
ftr-466	870	27	into	into	ADP
ftr-466	870	28	a	a	DET
ftr-466	870	29	forward	forward	ADJ
ftr-466	870	30	contract	contract	NOUN
ftr-466	870	31	,	,	PUNCT
ftr-466	870	32	(	(	PUNCT
ftr-466	870	33	2	2	X
ftr-466	870	34	)	)	PUNCT
ftr-466	870	35	settled	settle	VERB
ftr-466	870	36	that	that	DET
ftr-466	870	37	contract	contract	NOUN
ftr-466	870	38	in	in	ADP
ftr-466	870	39	cash	cash	NOUN
ftr-466	870	40	after	after	ADP
ftr-466	870	41	a	a	DET
ftr-466	870	42	short	short	ADJ
ftr-466	870	43	period	period	NOUN
ftr-466	870	44	of	of	ADP
ftr-466	870	45	time	time	NOUN
ftr-466	870	46	,	,	PUNCT
ftr-466	870	47	(	(	PUNCT
ftr-466	870	48	3	3	X
ftr-466	870	49	)	)	PUNCT
ftr-466	870	50	reopened	reopen	VERB
ftr-466	870	51	a	a	DET
ftr-466	870	52	new	new	ADJ
ftr-466	870	53	cash	cash	NOUN
ftr-466	870	54	-	-	PUNCT
ftr-466	870	55	settled	settle	VERB
ftr-466	870	56	forward	forward	ADJ
ftr-466	870	57	contract	contract	NOUN
ftr-466	870	58	with	with	ADP
ftr-466	870	59	identical	identical	ADJ
ftr-466	870	60	financial	financial	ADJ
ftr-466	870	61	terms	term	NOUN
ftr-466	870	62	,	,	PUNCT
ftr-466	870	63	and	and	CCONJ
ftr-466	870	64	(	(	PUNCT
ftr-466	870	65	4	4	X
ftr-466	870	66	)	)	PUNCT
ftr-466	870	67	repeated	repeat	VERB
ftr-466	870	68	steps	step	NOUN
ftr-466	870	69	(	(	PUNCT
ftr-466	870	70	1	1	NUM
ftr-466	870	71	)	)	PUNCT
ftr-466	870	72	through	through	ADP
ftr-466	870	73	(	(	PUNCT
ftr-466	870	74	3	3	X
ftr-466	870	75	)	)	PUNCT
ftr-466	870	76	over	over	ADV
ftr-466	870	77	and	and	CCONJ
ftr-466	870	78	over	over	ADV
ftr-466	870	79	again	again	ADV
ftr-466	870	80	.	.	PUNCT
ftr-466	871	1	hence	hence	ADV
ftr-466	871	2	,	,	PUNCT
ftr-466	871	3	equity	equity	NOUN
ftr-466	871	4	swaps	swap	NOUN
ftr-466	871	5	are	be	AUX
ftr-466	871	6	akin	akin	ADJ
ftr-466	871	7	to	to	ADP
ftr-466	871	8	a	a	DET
ftr-466	871	9	series	series	NOUN
ftr-466	871	10	of	of	ADP
ftr-466	871	11	cash	cash	NOUN
ftr-466	871	12	-	-	PUNCT
ftr-466	871	13	settled	settle	VERB
ftr-466	871	14	forward	forward	ADJ
ftr-466	871	15	contracts	contract	NOUN
ftr-466	871	16	.	.	PUNCT
ftr-466	872	1	some	some	DET
ftr-466	872	2	investors	investor	NOUN
ftr-466	872	3	find	find	VERB
ftr-466	872	4	equity	equity	NOUN
ftr-466	872	5	swaps	swap	NOUN
ftr-466	872	6	to	to	PART
ftr-466	872	7	be	be	AUX
ftr-466	872	8	more	more	ADV
ftr-466	872	9	advantageous	advantageous	ADJ
ftr-466	872	10	than	than	SCONJ
ftr-466	872	11	cashsettled	cashsettle	VERB
ftr-466	872	12	forward	forward	ADJ
ftr-466	872	13	contracts	contract	NOUN
ftr-466	872	14	for	for	ADP
ftr-466	872	15	a	a	DET
ftr-466	872	16	simple	simple	ADJ
ftr-466	872	17	reason	reason	NOUN
ftr-466	872	18	:	:	PUNCT
ftr-466	872	19	the	the	DET
ftr-466	872	20	parties	party	NOUN
ftr-466	872	21	to	to	ADP
ftr-466	872	22	an	an	DET
ftr-466	872	23	equity	equity	NOUN
ftr-466	872	24	swap	swap	NOUN
ftr-466	872	25	must	must	AUX
ftr-466	872	26	make	make	VERB
ftr-466	872	27	periodic	periodic	ADJ
ftr-466	872	28	payments	payment	NOUN
ftr-466	872	29	to	to	ADP
ftr-466	872	30	one	one	NUM
ftr-466	872	31	another	another	DET
ftr-466	872	32	to	to	PART
ftr-466	872	33	take	take	VERB
ftr-466	872	34	account	account	NOUN
ftr-466	872	35	of	of	ADP
ftr-466	872	36	price	price	NOUN
ftr-466	872	37	changes	change	NOUN
ftr-466	872	38	in	in	ADP
ftr-466	872	39	the	the	DET
ftr-466	872	40	underlying	underlie	VERB
ftr-466	872	41	property	property	NOUN
ftr-466	872	42	.	.	PUNCT
ftr-466	873	1	this	this	PRON
ftr-466	873	2	means	mean	VERB
ftr-466	873	3	that	that	SCONJ
ftr-466	873	4	the	the	DET
ftr-466	873	5	parties	party	NOUN
ftr-466	873	6	to	to	ADP
ftr-466	873	7	an	an	DET
ftr-466	873	8	equity	equity	NOUN
ftr-466	873	9	swap	swap	NOUN
ftr-466	873	10	assume	assume	VERB
ftr-466	873	11	less	less	ADJ
ftr-466	873	12	credit	credit	NOUN
ftr-466	873	13	risk	risk	NOUN
ftr-466	873	14	than	than	SCONJ
ftr-466	873	15	do	do	VERB
ftr-466	873	16	the	the	DET
ftr-466	873	17	parties	party	NOUN
ftr-466	873	18	to	to	ADP
ftr-466	873	19	a	a	DET
ftr-466	873	20	cash	cash	NOUN
ftr-466	873	21	-	-	PUNCT
ftr-466	873	22	settled	settle	VERB
ftr-466	873	23	forward	forward	ADJ
ftr-466	873	24	contract	contract	NOUN
ftr-466	873	25	.	.	PUNCT
ftr-466	874	1	put	put	VERB
ftr-466	874	2	differently	differently	ADV
ftr-466	874	3	,	,	PUNCT
ftr-466	874	4	the	the	DET
ftr-466	874	5	parties	party	NOUN
ftr-466	874	6	to	to	ADP
ftr-466	874	7	an	an	DET
ftr-466	874	8	equity	equity	NOUN
ftr-466	874	9	swap	swap	NOUN
ftr-466	874	10	do	do	AUX
ftr-466	874	11	not	not	PART
ftr-466	874	12	have	have	VERB
ftr-466	874	13	to	to	PART
ftr-466	874	14	sit	sit	VERB
ftr-466	874	15	around	around	ADP
ftr-466	874	16	for	for	ADP
ftr-466	874	17	a	a	DET
ftr-466	874	18	number	number	NOUN
ftr-466	874	19	of	of	ADP
ftr-466	874	20	years	year	NOUN
ftr-466	874	21	wondering	wonder	VERB
ftr-466	874	22	whether	whether	SCONJ
ftr-466	874	23	their	their	PRON
ftr-466	874	24	respective	respective	ADJ
ftr-466	874	25	counterparties	counterpartie	NOUN
ftr-466	874	26	will	will	AUX
ftr-466	874	27	actually	actually	ADV
ftr-466	874	28	make	make	VERB
ftr-466	874	29	the	the	DET
ftr-466	874	30	payments	payment	NOUN
ftr-466	874	31	required	require	VERB
ftr-466	874	32	under	under	ADP
ftr-466	874	33	the	the	DET
ftr-466	874	34	agreement	agreement	NOUN
ftr-466	874	35	.	.	PUNCT
ftr-466	875	1	an	an	DET
ftr-466	875	2	equity	equity	NOUN
ftr-466	875	3	swap	swap	NOUN
ftr-466	875	4	will	will	AUX
ftr-466	875	5	,	,	PUNCT
ftr-466	875	6	however	however	ADV
ftr-466	875	7	,	,	PUNCT
ftr-466	875	8	produce	produce	VERB
ftr-466	875	9	the	the	DET
ftr-466	875	10	same	same	ADJ
ftr-466	875	11	economic	economic	ADJ
ftr-466	875	12	returns	return	NOUN
ftr-466	875	13	as	as	ADP
ftr-466	875	14	a	a	DET
ftr-466	875	15	cash	cash	NOUN
ftr-466	875	16	-	-	PUNCT
ftr-466	875	17	settled	settle	VERB
ftr-466	875	18	forward	forward	ADJ
ftr-466	875	19	contract	contract	NOUN
ftr-466	875	20	.	.	PUNCT
ftr-466	876	1	that	that	PRON
ftr-466	876	2	is	be	AUX
ftr-466	876	3	because	because	SCONJ
ftr-466	876	4	,	,	PUNCT
ftr-466	876	5	by	by	ADP
ftr-466	876	6	the	the	DET
ftr-466	876	7	end	end	NOUN
ftr-466	876	8	of	of	ADP
ftr-466	876	9	the	the	DET
ftr-466	876	10	equity	equity	NOUN
ftr-466	876	11	swap	swap	NOUN
ftr-466	876	12	agreement	agreement	NOUN
ftr-466	876	13	,	,	PUNCT
ftr-466	876	14	the	the	DET
ftr-466	876	15	net	net	ADJ
ftr-466	876	16	amount	amount	NOUN
ftr-466	876	17	of	of	ADP
ftr-466	876	18	the	the	DET
ftr-466	876	19	payments	payment	NOUN
ftr-466	876	20	made	make	VERB
ftr-466	876	21	by	by	ADP
ftr-466	876	22	each	each	DET
ftr-466	876	23	party	party	NOUN
ftr-466	876	24	to	to	ADP
ftr-466	876	25	the	the	DET
ftr-466	876	26	equity	equity	NOUN
ftr-466	876	27	swap	swap	NOUN
ftr-466	876	28	will	will	AUX
ftr-466	876	29	equal	equal	VERB
ftr-466	876	30	the	the	DET
ftr-466	876	31	net	net	ADJ
ftr-466	876	32	amount	amount	NOUN
ftr-466	876	33	of	of	ADP
ftr-466	876	34	the	the	DET
ftr-466	876	35	payments	payment	NOUN
ftr-466	876	36	that	that	PRON
ftr-466	876	37	these	these	DET
ftr-466	876	38	parties	party	NOUN
ftr-466	876	39	would	would	AUX
ftr-466	876	40	have	have	AUX
ftr-466	876	41	made	make	VERB
ftr-466	876	42	had	have	AUX
ftr-466	876	43	they	they	PRON
ftr-466	876	44	entered	enter	VERB
ftr-466	876	45	into	into	ADP
ftr-466	876	46	a	a	DET
ftr-466	876	47	cash	cash	NOUN
ftr-466	876	48	-	-	PUNCT
ftr-466	876	49	settled	settle	VERB
ftr-466	876	50	forward	forward	ADJ
ftr-466	876	51	contract	contract	NOUN
ftr-466	876	52	that	that	PRON
ftr-466	876	53	had	have	VERB
ftr-466	876	54	the	the	DET
ftr-466	876	55	same	same	ADJ
ftr-466	876	56	underlying	underlying	ADJ
ftr-466	876	57	property	property	NOUN
ftr-466	876	58	and	and	CCONJ
ftr-466	876	59	quantity	quantity	NOUN
ftr-466	876	60	terms	term	NOUN
ftr-466	876	61	as	as	ADP
ftr-466	876	62	the	the	DET
ftr-466	876	63	equity	equity	NOUN
ftr-466	876	64	swap	swap	NOUN
ftr-466	876	65	in	in	ADP
ftr-466	876	66	question	question	NOUN
ftr-466	876	67	.	.	PUNCT
ftr-466	877	1	taxpayers	taxpayer	NOUN
ftr-466	877	2	enter	enter	VERB
ftr-466	877	3	into	into	ADP
ftr-466	877	4	equity	equity	NOUN
ftr-466	877	5	swaps	swap	NOUN
ftr-466	877	6	for	for	ADP
ftr-466	877	7	the	the	DET
ftr-466	877	8	same	same	ADJ
ftr-466	877	9	economic	economic	ADJ
ftr-466	877	10	reasons	reason	NOUN
ftr-466	877	11	that	that	PRON
ftr-466	877	12	taxpayers	taxpayer	NOUN
ftr-466	877	13	enter	enter	VERB
ftr-466	877	14	into	into	ADP
ftr-466	877	15	cash	cash	NOUN
ftr-466	877	16	settled	settle	VERB
ftr-466	877	17	forward	forward	ADV
ftr-466	877	18	contracts	contract	NOUN
ftr-466	877	19	.	.	PUNCT
ftr-466	878	1	some	some	DET
ftr-466	878	2	taxpayers	taxpayer	NOUN
ftr-466	878	3	may	may	AUX
ftr-466	878	4	be	be	AUX
ftr-466	878	5	attracted	attract	VERB
ftr-466	878	6	to	to	ADP
ftr-466	878	7	equity	equity	NOUN
ftr-466	878	8	swaps	swap	NOUN
ftr-466	878	9	because	because	SCONJ
ftr-466	878	10	of	of	ADP
ftr-466	878	11	the	the	DET
ftr-466	878	12	diminished	diminished	ADJ
ftr-466	878	13	credit	credit	NOUN
ftr-466	878	14	risk	risk	NOUN
ftr-466	878	15	.	.	PUNCT
ftr-466	879	1	also	also	ADV
ftr-466	879	2	,	,	PUNCT
ftr-466	879	3	some	some	DET
ftr-466	879	4	taxpayers	taxpayer	NOUN
ftr-466	879	5	enter	enter	VERB
ftr-466	879	6	into	into	ADP
ftr-466	879	7	equity	equity	NOUN
ftr-466	879	8	swaps	swap	NOUN
ftr-466	879	9	rather	rather	ADV
ftr-466	879	10	than	than	ADP
ftr-466	879	11	forward	forward	ADJ
ftr-466	879	12	contracts	contract	NOUN
ftr-466	879	13	because	because	SCONJ
ftr-466	879	14	they	they	PRON
ftr-466	879	15	106	106	NUM
ftr-466	879	16	.	.	PUNCT
ftr-466	879	17	1	1	NUM
ftr-466	879	18	kramer	kramer	PROPN
ftr-466	879	19	,	,	PUNCT
ftr-466	879	20	supra	supra	PROPN
ftr-466	879	21	note	note	PROPN
ftr-466	879	22	45	45	NUM
ftr-466	879	23	,	,	PUNCT
ftr-466	879	24	at	at	ADP
ftr-466	879	25	139	139	NUM
ftr-466	879	26	.	.	PUNCT
ftr-466	879	27	107	107	NUM
ftr-466	879	28	.	.	PUNCT
ftr-466	880	1	erika	erika	PROPN
ftr-466	880	2	w.	w.	PROPN
ftr-466	880	3	nijenhuis	nijenhuis	PROPN
ftr-466	880	4	,	,	PUNCT
ftr-466	880	5	taxation	taxation	NOUN
ftr-466	880	6	of	of	ADP
ftr-466	880	7	notional	notional	ADJ
ftr-466	880	8	principal	principal	ADJ
ftr-466	880	9	contracts	contract	NOUN
ftr-466	880	10	,	,	PUNCT
ftr-466	880	11	in	in	ADP
ftr-466	880	12	reuven	reuven	PROPN
ftr-466	880	13	s.	s.	PROPN
ftr-466	880	14	avi	avi	PROPN
ftr-466	880	15	-	-	PUNCT
ftr-466	880	16	yonah	yonah	PROPN
ftr-466	880	17	et	et	PROPN
ftr-466	880	18	al	al	PROPN
ftr-466	880	19	.	.	PROPN
ftr-466	880	20	,	,	PUNCT
ftr-466	880	21	taxation	taxation	NOUN
ftr-466	880	22	of	of	ADP
ftr-466	880	23	financial	financial	ADJ
ftr-466	880	24	instruments	instrument	NOUN
ftr-466	880	25	§	§	PROPN
ftr-466	880	26	3:41	3:41	NUM
ftr-466	880	27	,	,	PUNCT
ftr-466	880	28	at	at	ADP
ftr-466	880	29	3	3	NUM
ftr-466	880	30	-	-	SYM
ftr-466	880	31	83	83	NUM
ftr-466	880	32	(	(	PUNCT
ftr-466	880	33	1996	1996	NUM
ftr-466	880	34	)	)	PUNCT
ftr-466	881	1	[	[	X
ftr-466	881	2	hereinafter	hereinafter	NOUN
ftr-466	881	3	aviyonah	aviyonah	PROPN
ftr-466	881	4	et	et	PROPN
ftr-466	881	5	al	al	PROPN
ftr-466	881	6	.	.	PROPN
ftr-466	881	7	]	]	PUNCT
ftr-466	881	8	.	.	PUNCT
ftr-466	882	1	equity	equity	NOUN
ftr-466	882	2	swaps	swap	NOUN
ftr-466	882	3	can	can	AUX
ftr-466	882	4	also	also	ADV
ftr-466	882	5	contain	contain	VERB
ftr-466	882	6	terms	term	NOUN
ftr-466	882	7	different	different	ADJ
ftr-466	882	8	than	than	ADP
ftr-466	882	9	those	those	PRON
ftr-466	882	10	referenced	reference	VERB
ftr-466	882	11	in	in	ADP
ftr-466	882	12	the	the	DET
ftr-466	882	13	text	text	NOUN
ftr-466	882	14	.	.	PUNCT
ftr-466	883	1	i	i	PRON
ftr-466	883	2	d.	d.	PROPN
ftr-466	884	1	[	[	X
ftr-466	884	2	vol	vol	X
ftr-466	884	3	3:8	3:8	NUM
ftr-466	884	4	economically	economically	ADV
ftr-466	884	5	equivalent	equivalent	ADJ
ftr-466	884	6	financial	financial	ADJ
ftr-466	884	7	instruments	instrument	NOUN
ftr-466	884	8	are	be	AUX
ftr-466	884	9	unable	unable	ADJ
ftr-466	884	10	to	to	PART
ftr-466	884	11	either	either	CCONJ
ftr-466	884	12	sell	sell	VERB
ftr-466	884	13	,	,	PUNCT
ftr-466	884	14	purchase	purchase	NOUN
ftr-466	884	15	,	,	PUNCT
ftr-466	884	16	or	or	CCONJ
ftr-466	884	17	enter	enter	VERB
ftr-466	884	18	into	into	ADP
ftr-466	884	19	a	a	DET
ftr-466	884	20	forward	forward	ADJ
ftr-466	884	21	contract	contract	NOUN
ftr-466	884	22	with	with	ADP
ftr-466	884	23	respect	respect	NOUN
ftr-466	884	24	to	to	ADP
ftr-466	884	25	,	,	PUNCT
ftr-466	884	26	the	the	DET
ftr-466	884	27	underlying	underlying	ADJ
ftr-466	884	28	property	property	NOUN
ftr-466	884	29	.	.	PUNCT
ftr-466	884	30	'	'	PUNCT
ftr-466	884	31	"	"	PUNCT
ftr-466	884	32	example	example	NOUN
ftr-466	884	33	.	.	PUNCT
ftr-466	885	1	pension	pension	NOUN
ftr-466	885	2	fund	fund	NOUN
ftr-466	885	3	owns	own	VERB
ftr-466	885	4	8	8	NUM
ftr-466	885	5	%	%	NOUN
ftr-466	885	6	of	of	ADP
ftr-466	885	7	x	x	PROPN
ftr-466	885	8	co.	co.	PROPN
ftr-466	885	9	stock	stock	NOUN
ftr-466	885	10	.	.	PUNCT
ftr-466	886	1	pension	pension	NOUN
ftr-466	886	2	fund	fund	NOUN
ftr-466	886	3	thinks	think	VERB
ftr-466	886	4	that	that	SCONJ
ftr-466	886	5	x	x	PROPN
ftr-466	886	6	co.	co.	PROPN
ftr-466	886	7	stock	stock	NOUN
ftr-466	886	8	will	will	AUX
ftr-466	886	9	decrease	decrease	VERB
ftr-466	886	10	in	in	ADP
ftr-466	886	11	value	value	NOUN
ftr-466	886	12	in	in	ADP
ftr-466	886	13	approximately	approximately	ADV
ftr-466	886	14	one	one	NUM
ftr-466	886	15	year	year	NOUN
ftr-466	886	16	.	.	PUNCT
ftr-466	887	1	pension	pension	NOUN
ftr-466	887	2	fund	fund	NOUN
ftr-466	887	3	has	have	AUX
ftr-466	887	4	found	find	VERB
ftr-466	887	5	it	it	PRON
ftr-466	887	6	impossible	impossible	ADJ
ftr-466	887	7	to	to	PART
ftr-466	887	8	sell	sell	VERB
ftr-466	887	9	all	all	PRON
ftr-466	887	10	of	of	ADP
ftr-466	887	11	its	its	PRON
ftr-466	887	12	interest	interest	NOUN
ftr-466	887	13	in	in	ADP
ftr-466	887	14	x	x	PROPN
ftr-466	887	15	co.	co.	PROPN
ftr-466	887	16	without	without	ADP
ftr-466	887	17	adversely	adversely	ADV
ftr-466	887	18	affecting	affect	VERB
ftr-466	887	19	the	the	DET
ftr-466	887	20	price	price	NOUN
ftr-466	887	21	of	of	ADP
ftr-466	887	22	x	x	PROPN
ftr-466	887	23	co.	co.	PROPN
ftr-466	887	24	stock	stock	NOUN
ftr-466	887	25	.	.	PUNCT
ftr-466	888	1	insurance	insurance	PROPN
ftr-466	888	2	co.	co.	PROPN
ftr-466	888	3	believes	believe	VERB
ftr-466	888	4	that	that	SCONJ
ftr-466	888	5	x	x	PROPN
ftr-466	888	6	co.	co.	PROPN
ftr-466	888	7	stock	stock	NOUN
ftr-466	888	8	will	will	AUX
ftr-466	888	9	increase	increase	VERB
ftr-466	888	10	in	in	ADP
ftr-466	888	11	value	value	NOUN
ftr-466	888	12	in	in	ADP
ftr-466	888	13	the	the	DET
ftr-466	888	14	next	next	ADJ
ftr-466	888	15	year	year	NOUN
ftr-466	888	16	.	.	PUNCT
ftr-466	889	1	for	for	ADP
ftr-466	889	2	regulatory	regulatory	ADJ
ftr-466	889	3	reasons	reason	NOUN
ftr-466	889	4	,	,	PUNCT
ftr-466	889	5	insurance	insurance	NOUN
ftr-466	889	6	co.	co.	PROPN
ftr-466	889	7	can	can	AUX
ftr-466	889	8	not	not	PART
ftr-466	889	9	purchase	purchase	VERB
ftr-466	889	10	stock	stock	NOUN
ftr-466	889	11	in	in	ADP
ftr-466	889	12	x	x	PROPN
ftr-466	889	13	co.	co.	PROPN
ftr-466	889	14	therefore	therefore	ADV
ftr-466	889	15	,	,	PUNCT
ftr-466	889	16	pension	pension	NOUN
ftr-466	889	17	fund	fund	NOUN
ftr-466	889	18	and	and	CCONJ
ftr-466	889	19	insurance	insurance	PROPN
ftr-466	889	20	co.	co.	PROPN
ftr-466	889	21	enter	enter	VERB
ftr-466	889	22	into	into	ADP
ftr-466	889	23	an	an	DET
ftr-466	889	24	agreement	agreement	NOUN
ftr-466	889	25	with	with	ADP
ftr-466	889	26	the	the	DET
ftr-466	889	27	following	following	ADJ
ftr-466	889	28	terms	term	NOUN
ftr-466	889	29	:	:	PUNCT
ftr-466	889	30	every	every	DET
ftr-466	889	31	six	six	NUM
ftr-466	889	32	months	month	NOUN
ftr-466	889	33	,	,	PUNCT
ftr-466	889	34	pension	pension	NOUN
ftr-466	889	35	fund	fund	NOUN
ftr-466	889	36	will	will	AUX
ftr-466	889	37	pay	pay	VERB
ftr-466	889	38	insurance	insurance	NOUN
ftr-466	889	39	co.	co.	PROPN
ftr-466	889	40	an	an	DET
ftr-466	889	41	amount	amount	NOUN
ftr-466	889	42	of	of	ADP
ftr-466	889	43	money	money	NOUN
ftr-466	889	44	equal	equal	ADJ
ftr-466	889	45	to	to	ADP
ftr-466	889	46	the	the	DET
ftr-466	889	47	dividends	dividend	NOUN
ftr-466	889	48	paid	pay	VERB
ftr-466	889	49	on	on	ADP
ftr-466	889	50	x	x	PROPN
ftr-466	889	51	co.	co.	PROPN
ftr-466	889	52	stock	stock	NOUN
ftr-466	889	53	and	and	CCONJ
ftr-466	889	54	any	any	DET
ftr-466	889	55	appreciation	appreciation	NOUN
ftr-466	889	56	of	of	ADP
ftr-466	889	57	x	x	PROPN
ftr-466	889	58	co.	co.	PROPN
ftr-466	889	59	stock	stock	NOUN
ftr-466	889	60	that	that	PRON
ftr-466	889	61	occurred	occur	VERB
ftr-466	889	62	between	between	ADP
ftr-466	889	63	the	the	DET
ftr-466	889	64	payments	payment	NOUN
ftr-466	889	65	.	.	PUNCT
ftr-466	890	1	insurance	insurance	PROPN
ftr-466	890	2	co.	co.	PROPN
ftr-466	890	3	will	will	AUX
ftr-466	890	4	pay	pay	VERB
ftr-466	890	5	pension	pension	NOUN
ftr-466	890	6	fund	fund	NOUN
ftr-466	890	7	an	an	DET
ftr-466	890	8	amount	amount	NOUN
ftr-466	890	9	of	of	ADP
ftr-466	890	10	money	money	NOUN
ftr-466	890	11	equal	equal	ADJ
ftr-466	890	12	to	to	ADP
ftr-466	890	13	the	the	DET
ftr-466	890	14	depreciation	depreciation	NOUN
ftr-466	890	15	in	in	ADP
ftr-466	890	16	x	x	PROPN
ftr-466	890	17	co.	co.	PROPN
ftr-466	890	18	stock	stock	NOUN
ftr-466	890	19	and	and	CCONJ
ftr-466	890	20	an	an	DET
ftr-466	890	21	amount	amount	NOUN
ftr-466	890	22	of	of	ADP
ftr-466	890	23	interest	interest	NOUN
ftr-466	890	24	.	.	PUNCT
ftr-466	891	1	in	in	ADP
ftr-466	891	2	the	the	DET
ftr-466	891	3	above	above	ADJ
ftr-466	891	4	example	example	NOUN
ftr-466	891	5	,	,	PUNCT
ftr-466	891	6	pension	pension	NOUN
ftr-466	891	7	fund	fund	NOUN
ftr-466	891	8	will	will	AUX
ftr-466	891	9	lose	lose	VERB
ftr-466	891	10	money	money	NOUN
ftr-466	891	11	if	if	SCONJ
ftr-466	891	12	x	x	PROPN
ftr-466	891	13	co.	co.	PROPN
ftr-466	891	14	stock	stock	NOUN
ftr-466	891	15	increases	increase	VERB
ftr-466	891	16	in	in	ADP
ftr-466	891	17	value	value	NOUN
ftr-466	891	18	.	.	PUNCT
ftr-466	892	1	in	in	ADP
ftr-466	892	2	that	that	DET
ftr-466	892	3	case	case	NOUN
ftr-466	892	4	,	,	PUNCT
ftr-466	892	5	pension	pension	NOUN
ftr-466	892	6	fund	fund	NOUN
ftr-466	892	7	will	will	AUX
ftr-466	892	8	have	have	VERB
ftr-466	892	9	to	to	PART
ftr-466	892	10	pay	pay	VERB
ftr-466	892	11	insurance	insurance	NOUN
ftr-466	892	12	co.	co.	PROPN
ftr-466	892	13	an	an	DET
ftr-466	892	14	amount	amount	NOUN
ftr-466	892	15	of	of	ADP
ftr-466	892	16	money	money	NOUN
ftr-466	892	17	equal	equal	ADJ
ftr-466	892	18	to	to	ADP
ftr-466	892	19	that	that	DET
ftr-466	892	20	appreciation	appreciation	NOUN
ftr-466	892	21	.	.	PUNCT
ftr-466	893	1	if	if	SCONJ
ftr-466	893	2	x	x	PROPN
ftr-466	893	3	co.	co.	PROPN
ftr-466	893	4	stock	stock	NOUN
ftr-466	893	5	decreases	decrease	VERB
ftr-466	893	6	in	in	ADP
ftr-466	893	7	value	value	NOUN
ftr-466	893	8	,	,	PUNCT
ftr-466	893	9	pension	pension	NOUN
ftr-466	893	10	fund	fund	NOUN
ftr-466	893	11	will	will	AUX
ftr-466	893	12	make	make	VERB
ftr-466	893	13	money	money	NOUN
ftr-466	893	14	because	because	SCONJ
ftr-466	893	15	insurance	insurance	PROPN
ftr-466	893	16	co.	co.	PROPN
ftr-466	893	17	will	will	AUX
ftr-466	893	18	have	have	VERB
ftr-466	893	19	to	to	PART
ftr-466	893	20	pay	pay	VERB
ftr-466	893	21	pension	pension	NOUN
ftr-466	893	22	fund	fund	NOUN
ftr-466	893	23	an	an	DET
ftr-466	893	24	amount	amount	NOUN
ftr-466	893	25	of	of	ADP
ftr-466	893	26	money	money	NOUN
ftr-466	893	27	equal	equal	ADJ
ftr-466	893	28	to	to	ADP
ftr-466	893	29	that	that	DET
ftr-466	893	30	depreciation	depreciation	NOUN
ftr-466	893	31	.	.	PUNCT
ftr-466	894	1	economically	economically	ADV
ftr-466	894	2	,	,	PUNCT
ftr-466	894	3	pension	pension	NOUN
ftr-466	894	4	fund	fund	NOUN
ftr-466	894	5	is	be	AUX
ftr-466	894	6	in	in	ADP
ftr-466	894	7	the	the	DET
ftr-466	894	8	same	same	ADJ
ftr-466	894	9	position	position	NOUN
ftr-466	894	10	in	in	ADP
ftr-466	894	11	which	which	PRON
ftr-466	894	12	it	it	PRON
ftr-466	894	13	would	would	AUX
ftr-466	894	14	have	have	AUX
ftr-466	894	15	been	be	AUX
ftr-466	894	16	had	have	VERB
ftr-466	894	17	it	it	PRON
ftr-466	894	18	entered	enter	VERB
ftr-466	894	19	into	into	ADP
ftr-466	894	20	a	a	DET
ftr-466	894	21	short	short	ADJ
ftr-466	894	22	cash	cash	NOUN
ftr-466	894	23	-	-	PUNCT
ftr-466	894	24	settled	settle	VERB
ftr-466	894	25	forward	forward	ADJ
ftr-466	894	26	contract	contract	NOUN
ftr-466	894	27	on	on	ADP
ftr-466	894	28	the	the	DET
ftr-466	894	29	x	x	PROPN
ftr-466	894	30	co.	co.	PROPN
ftr-466	894	31	stock	stock	NOUN
ftr-466	894	32	.	.	PUNCT
ftr-466	895	1	insurance	insurance	PROPN
ftr-466	895	2	co.	co.	PROPN
ftr-466	895	3	will	will	AUX
ftr-466	895	4	make	make	VERB
ftr-466	895	5	money	money	NOUN
ftr-466	895	6	if	if	SCONJ
ftr-466	895	7	x	x	PROPN
ftr-466	895	8	co.	co.	PROPN
ftr-466	895	9	stock	stock	NOUN
ftr-466	895	10	increases	increase	VERB
ftr-466	895	11	in	in	ADP
ftr-466	895	12	value	value	NOUN
ftr-466	895	13	.	.	PUNCT
ftr-466	896	1	in	in	ADP
ftr-466	896	2	that	that	DET
ftr-466	896	3	case	case	NOUN
ftr-466	896	4	,	,	PUNCT
ftr-466	896	5	insurance	insurance	PROPN
ftr-466	896	6	co.	co.	PROPN
ftr-466	896	7	will	will	AUX
ftr-466	896	8	receive	receive	VERB
ftr-466	896	9	a	a	DET
ftr-466	896	10	payment	payment	NOUN
ftr-466	896	11	from	from	ADP
ftr-466	896	12	pension	pension	NOUN
ftr-466	896	13	fund	fund	NOUN
ftr-466	896	14	.	.	PUNCT
ftr-466	897	1	if	if	SCONJ
ftr-466	897	2	x	x	PROPN
ftr-466	897	3	co.	co.	PROPN
ftr-466	897	4	stock	stock	NOUN
ftr-466	897	5	decreases	decrease	VERB
ftr-466	897	6	in	in	ADP
ftr-466	897	7	value	value	NOUN
ftr-466	897	8	,	,	PUNCT
ftr-466	897	9	insurance	insurance	PROPN
ftr-466	897	10	co.	co.	PROPN
ftr-466	897	11	will	will	AUX
ftr-466	897	12	have	have	VERB
ftr-466	897	13	to	to	PART
ftr-466	897	14	make	make	VERB
ftr-466	897	15	a	a	DET
ftr-466	897	16	payment	payment	NOUN
ftr-466	897	17	to	to	ADP
ftr-466	897	18	pension	pension	NOUN
ftr-466	897	19	fund	fund	NOUN
ftr-466	897	20	,	,	PUNCT
ftr-466	897	21	and	and	CCONJ
ftr-466	897	22	will	will	AUX
ftr-466	897	23	therefore	therefore	ADV
ftr-466	897	24	lose	lose	VERB
ftr-466	897	25	money	money	NOUN
ftr-466	897	26	.	.	PUNCT
ftr-466	898	1	thus	thus	ADV
ftr-466	898	2	,	,	PUNCT
ftr-466	898	3	insurance	insurance	PROPN
ftr-466	898	4	co.	co.	PROPN
ftr-466	898	5	is	be	AUX
ftr-466	898	6	in	in	ADP
ftr-466	898	7	the	the	DET
ftr-466	898	8	same	same	ADJ
ftr-466	898	9	economic	economic	ADJ
ftr-466	898	10	position	position	NOUN
ftr-466	898	11	in	in	ADP
ftr-466	898	12	which	which	PRON
ftr-466	898	13	it	it	PRON
ftr-466	898	14	would	would	AUX
ftr-466	898	15	have	have	AUX
ftr-466	898	16	been	be	AUX
ftr-466	898	17	had	have	VERB
ftr-466	898	18	it	it	PRON
ftr-466	898	19	purchased	purchase	VERB
ftr-466	898	20	a	a	DET
ftr-466	898	21	long	long	ADJ
ftr-466	898	22	cash	cash	NOUN
ftr-466	898	23	settled	settle	VERB
ftr-466	898	24	forward	forward	ADV
ftr-466	898	25	contract	contract	NOUN
ftr-466	898	26	on	on	ADP
ftr-466	898	27	x	x	PROPN
ftr-466	898	28	co.	co.	PROPN
ftr-466	898	29	stock	stock	NOUN
ftr-466	898	30	.	.	PUNCT
ftr-466	899	1	investors	investor	NOUN
ftr-466	899	2	can	can	AUX
ftr-466	899	3	enter	enter	VERB
ftr-466	899	4	into	into	ADP
ftr-466	899	5	an	an	DET
ftr-466	899	6	equity	equity	NOUN
ftr-466	899	7	swap	swap	NOUN
ftr-466	899	8	using	use	VERB
ftr-466	899	9	any	any	DET
ftr-466	899	10	asset	asset	NOUN
ftr-466	899	11	as	as	ADP
ftr-466	899	12	the	the	DET
ftr-466	899	13	underlying	underlying	ADJ
ftr-466	899	14	property	property	NOUN
ftr-466	899	15	,	,	PUNCT
ftr-466	899	16	and	and	CCONJ
ftr-466	899	17	that	that	SCONJ
ftr-466	899	18	asset	asset	NOUN
ftr-466	899	19	need	need	AUX
ftr-466	899	20	not	not	PART
ftr-466	899	21	be	be	AUX
ftr-466	899	22	publicly	publicly	ADV
ftr-466	899	23	traded	trade	VERB
ftr-466	899	24	.	.	PUNCT
ftr-466	900	1	"t	"t	PUNCT
ftr-466	900	2	given	give	VERB
ftr-466	900	3	the	the	DET
ftr-466	900	4	similarities	similarity	NOUN
ftr-466	900	5	between	between	ADP
ftr-466	900	6	long	long	ADJ
ftr-466	900	7	equity	equity	NOUN
ftr-466	900	8	swaps	swap	NOUN
ftr-466	900	9	and	and	CCONJ
ftr-466	900	10	commodity	commodity	NOUN
ftr-466	900	11	swaps	swap	NOUN
ftr-466	900	12	,	,	PUNCT
ftr-466	900	13	it	it	PRON
ftr-466	900	14	is	be	AUX
ftr-466	900	15	sufficient	sufficient	ADJ
ftr-466	900	16	108	108	NUM
ftr-466	900	17	.	.	PUNCT
ftr-466	901	1	kleinbard	kleinbard	ADJ
ftr-466	901	2	,	,	PUNCT
ftr-466	901	3	supra	supra	PROPN
ftr-466	901	4	note	note	NOUN
ftr-466	901	5	69	69	NUM
ftr-466	901	6	,	,	PUNCT
ftr-466	901	7	at	at	ADP
ftr-466	901	8	1330	1330	NUM
ftr-466	901	9	-	-	SYM
ftr-466	901	10	31	31	NUM
ftr-466	901	11	.	.	PUNCT
ftr-466	902	1	institutional	institutional	ADJ
ftr-466	902	2	investors	investor	NOUN
ftr-466	902	3	,	,	PUNCT
ftr-466	902	4	some	some	PRON
ftr-466	902	5	of	of	ADP
ftr-466	902	6	whom	whom	PRON
ftr-466	902	7	find	find	VERB
ftr-466	902	8	it	it	PRON
ftr-466	902	9	difficult	difficult	ADJ
ftr-466	902	10	to	to	PART
ftr-466	902	11	liquidate	liquidate	VERB
ftr-466	902	12	their	their	PRON
ftr-466	902	13	equity	equity	NOUN
ftr-466	902	14	holdings	holding	NOUN
ftr-466	902	15	profitably	profitably	ADV
ftr-466	902	16	,	,	PUNCT
ftr-466	902	17	often	often	ADV
ftr-466	902	18	sell	sell	VERB
ftr-466	902	19	equity	equity	NOUN
ftr-466	902	20	swaps	swap	NOUN
ftr-466	902	21	in	in	ADP
ftr-466	902	22	order	order	NOUN
ftr-466	902	23	to	to	PART
ftr-466	902	24	"	"	PUNCT
ftr-466	902	25	improve	improve	VERB
ftr-466	902	26	equity	equity	NOUN
ftr-466	902	27	returns	return	NOUN
ftr-466	902	28	or	or	CCONJ
ftr-466	902	29	change	change	VERB
ftr-466	902	30	their	their	PRON
ftr-466	902	31	bets	bet	NOUN
ftr-466	902	32	on	on	ADP
ftr-466	902	33	the	the	DET
ftr-466	902	34	stock	stock	NOUN
ftr-466	902	35	market	market	NOUN
ftr-466	902	36	's	's	PART
ftr-466	902	37	direction	direction	NOUN
ftr-466	902	38	.	.	PUNCT
ftr-466	902	39	"	"	PUNCT
ftr-466	903	1	lee	lee	PROPN
ftr-466	903	2	a.	a.	PROPN
ftr-466	903	3	sheppard	sheppard	PROPN
ftr-466	903	4	et	et	PROPN
ftr-466	903	5	al	al	PROPN
ftr-466	903	6	.	.	PROPN
ftr-466	903	7	,	,	PUNCT
ftr-466	903	8	panels	panel	NOUN
ftr-466	903	9	hone	hone	VERB
ftr-466	903	10	in	in	ADP
ftr-466	903	11	on	on	ADP
ftr-466	903	12	financial	financial	ADJ
ftr-466	903	13	instruments	instrument	NOUN
ftr-466	903	14	,	,	PUNCT
ftr-466	903	15	corporate	corporate	ADJ
ftr-466	903	16	issues	issue	NOUN
ftr-466	903	17	.	.	PUNCT
ftr-466	904	1	54	54	NUM
ftr-466	904	2	tax	tax	NOUN
ftr-466	904	3	notes	note	NOUN
ftr-466	904	4	1314	1314	NUM
ftr-466	904	5	,	,	PUNCT
ftr-466	904	6	1314	1314	NUM
ftr-466	904	7	(	(	PUNCT
ftr-466	904	8	mar	mar	PROPN
ftr-466	904	9	.	.	PROPN
ftr-466	904	10	16	16	NUM
ftr-466	904	11	,	,	PUNCT
ftr-466	904	12	1992	1992	NUM
ftr-466	904	13	)	)	PUNCT
ftr-466	904	14	.	.	PUNCT
ftr-466	905	1	109	109	NUM
ftr-466	905	2	.	.	PUNCT
ftr-466	906	1	for	for	ADP
ftr-466	906	2	example	example	NOUN
ftr-466	906	3	,	,	PUNCT
ftr-466	906	4	a	a	DET
ftr-466	906	5	taxpayer	taxpayer	NOUN
ftr-466	906	6	can	can	AUX
ftr-466	906	7	enter	enter	VERB
ftr-466	906	8	into	into	ADP
ftr-466	906	9	a	a	DET
ftr-466	906	10	long	long	ADJ
ftr-466	906	11	equity	equity	NOUN
ftr-466	906	12	swap	swap	NOUN
ftr-466	906	13	that	that	SCONJ
ftr-466	906	14	:	:	PUNCT
ftr-466	906	15	(	(	PUNCT
ftr-466	906	16	1	1	X
ftr-466	906	17	)	)	PUNCT
ftr-466	906	18	entities	entity	NOUN
ftr-466	906	19	her	she	PRON
ftr-466	906	20	to	to	PART
ftr-466	906	21	receive	receive	VERB
ftr-466	906	22	the	the	DET
ftr-466	906	23	appreciation	appreciation	NOUN
ftr-466	906	24	of	of	ADP
ftr-466	906	25	,	,	PUNCT
ftr-466	906	26	and	and	CCONJ
ftr-466	906	27	rent	rent	VERB
ftr-466	906	28	from	from	ADP
ftr-466	906	29	,	,	PUNCT
ftr-466	906	30	a	a	DET
ftr-466	906	31	storage	storage	NOUN
ftr-466	906	32	warehouse	warehouse	NOUN
ftr-466	906	33	;	;	PUNCT
ftr-466	906	34	and	and	CCONJ
ftr-466	906	35	(	(	PUNCT
ftr-466	906	36	2	2	X
ftr-466	906	37	)	)	PUNCT
ftr-466	906	38	obligates	obligate	VERB
ftr-466	906	39	her	she	PRON
ftr-466	906	40	to	to	PART
ftr-466	906	41	make	make	VERB
ftr-466	906	42	payments	payment	NOUN
ftr-466	906	43	equal	equal	ADJ
ftr-466	906	44	to	to	ADP
ftr-466	906	45	the	the	DET
ftr-466	906	46	sum	sum	NOUN
ftr-466	906	47	of	of	ADP
ftr-466	906	48	(	(	PUNCT
ftr-466	906	49	a	a	X
ftr-466	906	50	)	)	PUNCT
ftr-466	906	51	an	an	DET
ftr-466	906	52	interest	interest	NOUN
ftr-466	906	53	rate	rate	NOUN
ftr-466	906	54	and	and	CCONJ
ftr-466	906	55	(	(	PUNCT
ftr-466	906	56	b	b	X
ftr-466	906	57	)	)	PUNCT
ftr-466	906	58	the	the	DET
ftr-466	906	59	decline	decline	NOUN
ftr-466	906	60	in	in	ADP
ftr-466	906	61	value	value	NOUN
ftr-466	906	62	of	of	ADP
ftr-466	906	63	that	that	DET
ftr-466	906	64	storage	storage	NOUN
ftr-466	906	65	warehouse	warehouse	NOUN
ftr-466	906	66	.	.	PUNCT
ftr-466	907	1	19971	19971	NUM
ftr-466	907	2	florida	florida	PROPN
ftr-466	907	3	tax	tax	NOUN
ftr-466	907	4	review	review	NOUN
ftr-466	907	5	for	for	ADP
ftr-466	907	6	purposes	purpose	NOUN
ftr-466	907	7	of	of	ADP
ftr-466	907	8	this	this	DET
ftr-466	907	9	article	article	NOUN
ftr-466	907	10	to	to	PART
ftr-466	907	11	treat	treat	VERB
ftr-466	907	12	commodity	commodity	NOUN
ftr-466	907	13	swaps	swap	NOUN
ftr-466	907	14	as	as	ADP
ftr-466	907	15	a	a	DET
ftr-466	907	16	subset	subset	NOUN
ftr-466	907	17	of	of	ADP
ftr-466	907	18	long	long	ADJ
ftr-466	907	19	equity	equity	NOUN
ftr-466	907	20	swaps	swap	NOUN
ftr-466	907	21	.	.	PUNCT
ftr-466	907	22	"	"	PUNCT
ftr-466	908	1	0	0	NUM
ftr-466	908	2	2	2	X
ftr-466	908	3	.	.	X
ftr-466	909	1	taxation	taxation	NOUN
ftr-466	909	2	of	of	ADP
ftr-466	909	3	npc	npc	PROPN
ftr-466	909	4	income	income	NOUN
ftr-466	909	5	a.	a.	NOUN
ftr-466	909	6	timing.-the	timing.-the	DET
ftr-466	909	7	timing	timing	NOUN
ftr-466	909	8	of	of	ADP
ftr-466	909	9	income	income	NOUN
ftr-466	909	10	from	from	ADP
ftr-466	909	11	npcs	npc	NOUN
ftr-466	909	12	is	be	AUX
ftr-466	909	13	governed	govern	VERB
ftr-466	909	14	by	by	ADP
ftr-466	909	15	regulations	regulation	NOUN
ftr-466	909	16	section	section	NOUN
ftr-466	909	17	1.446	1.446	NUM
ftr-466	909	18	-	-	SYM
ftr-466	909	19	3	3	NUM
ftr-466	909	20	.	.	PUNCT
ftr-466	910	1	when	when	SCONJ
ftr-466	910	2	a	a	DET
ftr-466	910	3	taxpayer	taxpayer	NOUN
ftr-466	910	4	purchases	purchase	VERB
ftr-466	910	5	a	a	DET
ftr-466	910	6	swap	swap	NOUN
ftr-466	910	7	,	,	PUNCT
ftr-466	910	8	she	she	PRON
ftr-466	910	9	generally	generally	ADV
ftr-466	910	10	has	have	VERB
ftr-466	910	11	the	the	DET
ftr-466	910	12	option	option	NOUN
ftr-466	910	13	of	of	ADP
ftr-466	910	14	making	make	VERB
ftr-466	910	15	payments	payment	NOUN
ftr-466	910	16	at	at	ADP
ftr-466	910	17	intervals	interval	NOUN
ftr-466	910	18	of	of	ADP
ftr-466	910	19	one	one	NUM
ftr-466	910	20	year	year	NOUN
ftr-466	910	21	or	or	CCONJ
ftr-466	910	22	less	less	ADJ
ftr-466	910	23	over	over	ADP
ftr-466	910	24	the	the	DET
ftr-466	910	25	term	term	NOUN
ftr-466	910	26	of	of	ADP
ftr-466	910	27	the	the	DET
ftr-466	910	28	swap	swap	NOUN
ftr-466	910	29	agreement	agreement	NOUN
ftr-466	910	30	(	(	PUNCT
ftr-466	910	31	"	"	PUNCT
ftr-466	910	32	periodic	periodic	ADJ
ftr-466	910	33	payments	payment	NOUN
ftr-466	910	34	"	"	PUNCT
ftr-466	910	35	)	)	PUNCT
ftr-466	910	36	or	or	CCONJ
ftr-466	910	37	making	make	VERB
ftr-466	910	38	one	one	NUM
ftr-466	910	39	lump	lump	NOUN
ftr-466	910	40	-	-	PUNCT
ftr-466	910	41	sum	sum	NOUN
ftr-466	910	42	payment	payment	NOUN
ftr-466	910	43	either	either	CCONJ
ftr-466	910	44	at	at	ADP
ftr-466	910	45	the	the	DET
ftr-466	910	46	inception	inception	NOUN
ftr-466	910	47	of	of	ADP
ftr-466	910	48	the	the	DET
ftr-466	910	49	swap	swap	NOUN
ftr-466	910	50	agreement	agreement	NOUN
ftr-466	910	51	or	or	CCONJ
ftr-466	910	52	at	at	ADP
ftr-466	910	53	some	some	DET
ftr-466	910	54	point	point	NOUN
ftr-466	910	55	during	during	ADP
ftr-466	910	56	the	the	DET
ftr-466	910	57	period	period	NOUN
ftr-466	910	58	in	in	ADP
ftr-466	910	59	which	which	PRON
ftr-466	910	60	the	the	DET
ftr-466	910	61	swap	swap	NOUN
ftr-466	910	62	agreement	agreement	NOUN
ftr-466	910	63	remains	remain	VERB
ftr-466	910	64	open	open	ADJ
ftr-466	910	65	(	(	PUNCT
ftr-466	910	66	"	"	PUNCT
ftr-466	910	67	nonperiodic	nonperiodic	ADJ
ftr-466	910	68	payment	payment	NOUN
ftr-466	910	69	"	"	PUNCT
ftr-466	910	70	)	)	PUNCT
ftr-466	910	71	.	.	PUNCT
ftr-466	911	1	that	that	PRON
ftr-466	911	2	is	be	AUX
ftr-466	911	3	,	,	PUNCT
ftr-466	911	4	the	the	DET
ftr-466	911	5	purchaser	purchaser	NOUN
ftr-466	911	6	of	of	ADP
ftr-466	911	7	an	an	DET
ftr-466	911	8	equity	equity	NOUN
ftr-466	911	9	swap	swap	NOUN
ftr-466	911	10	or	or	CCONJ
ftr-466	911	11	commodity	commodity	NOUN
ftr-466	911	12	swap	swap	NOUN
ftr-466	911	13	,	,	PUNCT
ftr-466	911	14	like	like	ADP
ftr-466	911	15	the	the	DET
ftr-466	911	16	purchaser	purchaser	NOUN
ftr-466	911	17	of	of	ADP
ftr-466	911	18	a	a	DET
ftr-466	911	19	cash	cash	NOUN
ftr-466	911	20	-	-	PUNCT
ftr-466	911	21	settled	settle	VERB
ftr-466	911	22	forward	forward	ADJ
ftr-466	911	23	contract	contract	NOUN
ftr-466	911	24	,	,	PUNCT
ftr-466	911	25	can	can	AUX
ftr-466	911	26	prepay	prepay	VERB
ftr-466	911	27	the	the	DET
ftr-466	911	28	purchase	purchase	NOUN
ftr-466	911	29	price	price	NOUN
ftr-466	911	30	of	of	ADP
ftr-466	911	31	the	the	DET
ftr-466	911	32	contract	contract	NOUN
ftr-466	911	33	.	.	PUNCT
ftr-466	912	1	"	"	PUNCT
ftr-466	912	2	'	'	PUNCT
ftr-466	912	3	regulations	regulation	NOUN
ftr-466	912	4	section	section	VERB
ftr-466	912	5	1.446	1.446	NUM
ftr-466	912	6	-	-	SYM
ftr-466	912	7	3	3	NUM
ftr-466	912	8	treats	treat	NOUN
ftr-466	912	9	periodic	periodic	ADJ
ftr-466	912	10	and	and	CCONJ
ftr-466	912	11	nonperiodic	nonperiodic	ADJ
ftr-466	912	12	payments	payment	NOUN
ftr-466	912	13	differently	differently	ADV
ftr-466	912	14	.	.	PUNCT
ftr-466	913	1	regulations	regulation	NOUN
ftr-466	913	2	section	section	VERB
ftr-466	913	3	1.446	1.446	NUM
ftr-466	913	4	-	-	SYM
ftr-466	913	5	3(e)(2)(i	3(e)(2)(i	NUM
ftr-466	913	6	)	)	PUNCT
ftr-466	913	7	states	state	NOUN
ftr-466	913	8	:	:	PUNCT
ftr-466	913	9	"	"	PUNCT
ftr-466	913	10	all	all	DET
ftr-466	913	11	taxpayers	taxpayer	NOUN
ftr-466	913	12	,	,	PUNCT
ftr-466	913	13	regardless	regardless	ADV
ftr-466	913	14	of	of	ADP
ftr-466	913	15	their	their	PRON
ftr-466	913	16	method	method	NOUN
ftr-466	913	17	of	of	ADP
ftr-466	913	18	accounting	accounting	NOUN
ftr-466	913	19	,	,	PUNCT
ftr-466	913	20	must	must	AUX
ftr-466	913	21	recognize	recognize	VERB
ftr-466	913	22	the	the	DET
ftr-466	913	23	ratable	ratable	ADJ
ftr-466	913	24	daily	daily	ADJ
ftr-466	913	25	portion	portion	NOUN
ftr-466	913	26	of	of	ADP
ftr-466	913	27	a	a	DET
ftr-466	913	28	periodic	periodic	ADJ
ftr-466	913	29	payment	payment	NOUN
ftr-466	913	30	for	for	ADP
ftr-466	913	31	the	the	DET
ftr-466	913	32	taxable	taxable	ADJ
ftr-466	913	33	year	year	NOUN
ftr-466	913	34	to	to	ADP
ftr-466	913	35	which	which	PRON
ftr-466	913	36	that	that	DET
ftr-466	913	37	portion	portion	NOUN
ftr-466	913	38	relates	relate	VERB
ftr-466	913	39	.	.	PUNCT
ftr-466	914	1	"	"	PUNCT
ftr-466	914	2	'	'	PUNCT
ftr-466	914	3	"	"	PUNCT
ftr-466	914	4	2	2	NUM
ftr-466	914	5	subsections	subsection	NOUN
ftr-466	914	6	(	(	PUNCT
ftr-466	914	7	f	f	X
ftr-466	914	8	)	)	PUNCT
ftr-466	914	9	and	and	CCONJ
ftr-466	914	10	(	(	PUNCT
ftr-466	914	11	g	g	NOUN
ftr-466	914	12	)	)	PUNCT
ftr-466	914	13	of	of	ADP
ftr-466	914	14	regulations	regulation	NOUN
ftr-466	914	15	section	section	VERB
ftr-466	914	16	1.446	1.446	NUM
ftr-466	914	17	-	-	SYM
ftr-466	914	18	3	3	NUM
ftr-466	914	19	provide	provide	VERB
ftr-466	914	20	rules	rule	NOUN
ftr-466	914	21	for	for	ADP
ftr-466	914	22	the	the	DET
ftr-466	914	23	taxation	taxation	NOUN
ftr-466	914	24	of	of	ADP
ftr-466	914	25	swaps	swap	NOUN
ftr-466	914	26	where	where	SCONJ
ftr-466	914	27	the	the	DET
ftr-466	914	28	purchaser	purchaser	NOUN
ftr-466	914	29	makes	make	VERB
ftr-466	914	30	one	one	NUM
ftr-466	914	31	nonperiodic	nonperiodic	ADJ
ftr-466	914	32	payment	payment	NOUN
ftr-466	914	33	at	at	ADP
ftr-466	914	34	the	the	DET
ftr-466	914	35	inception	inception	NOUN
ftr-466	914	36	of	of	ADP
ftr-466	914	37	the	the	DET
ftr-466	914	38	swap	swap	NOUN
ftr-466	914	39	agreement	agreement	NOUN
ftr-466	914	40	(	(	PUNCT
ftr-466	914	41	a	a	DET
ftr-466	914	42	"	"	PUNCT
ftr-466	914	43	prepayment	prepayment	NOUN
ftr-466	914	44	"	"	PUNCT
ftr-466	914	45	)	)	PUNCT
ftr-466	914	46	.	.	PUNCT
ftr-466	915	1	if	if	SCONJ
ftr-466	915	2	that	that	DET
ftr-466	915	3	prepayment	prepayment	NOUN
ftr-466	915	4	is	be	AUX
ftr-466	915	5	"	"	PUNCT
ftr-466	915	6	significant	significant	ADJ
ftr-466	915	7	,	,	PUNCT
ftr-466	915	8	"	"	PUNCT
ftr-466	915	9	the	the	DET
ftr-466	915	10	following	follow	VERB
ftr-466	915	11	rule	rule	NOUN
ftr-466	915	12	applies	apply	VERB
ftr-466	915	13	:	:	PUNCT
ftr-466	915	14	the	the	DET
ftr-466	915	15	parties	party	NOUN
ftr-466	915	16	must	must	AUX
ftr-466	915	17	treat	treat	VERB
ftr-466	915	18	the	the	DET
ftr-466	915	19	swap	swap	NOUN
ftr-466	915	20	as	as	ADP
ftr-466	915	21	two	two	NUM
ftr-466	915	22	separate	separate	ADJ
ftr-466	915	23	transactions	transaction	NOUN
ftr-466	915	24	consisting	consist	VERB
ftr-466	915	25	of	of	ADP
ftr-466	915	26	an	an	DET
ftr-466	915	27	on	on	ADP
ftr-466	915	28	-	-	PUNCT
ftr-466	915	29	market	market	NOUN
ftr-466	915	30	,	,	PUNCT
ftr-466	915	31	level	level	NOUN
ftr-466	915	32	payment	payment	NOUN
ftr-466	915	33	swap	swap	NOUN
ftr-466	915	34	and	and	CCONJ
ftr-466	915	35	a	a	DET
ftr-466	915	36	loan	loan	NOUN
ftr-466	915	37	.	.	PUNCT
ftr-466	916	1	the	the	DET
ftr-466	916	2	loan	loan	NOUN
ftr-466	916	3	must	must	AUX
ftr-466	916	4	be	be	AUX
ftr-466	916	5	accounted	account	VERB
ftr-466	916	6	for	for	ADP
ftr-466	916	7	by	by	ADP
ftr-466	916	8	the	the	DET
ftr-466	916	9	parties	party	NOUN
ftr-466	916	10	to	to	ADP
ftr-466	916	11	the	the	DET
ftr-466	916	12	contract	contract	NOUN
ftr-466	916	13	independently	independently	ADV
ftr-466	916	14	of	of	ADP
ftr-466	916	15	the	the	DET
ftr-466	916	16	swap	swap	NOUN
ftr-466	916	17	.	.	PUNCT
ftr-466	917	1	the	the	DET
ftr-466	917	2	110	110	NUM
ftr-466	917	3	.	.	PUNCT
ftr-466	918	1	as	as	SCONJ
ftr-466	918	2	discussed	discuss	VERB
ftr-466	918	3	above	above	ADV
ftr-466	918	4	,	,	PUNCT
ftr-466	918	5	commodity	commodity	NOUN
ftr-466	918	6	swaps	swap	NOUN
ftr-466	918	7	resemble	resemble	VERB
ftr-466	918	8	a	a	DET
ftr-466	918	9	series	series	NOUN
ftr-466	918	10	of	of	ADP
ftr-466	918	11	cash	cash	NOUN
ftr-466	918	12	-	-	PUNCT
ftr-466	918	13	settled	settle	VERB
ftr-466	918	14	forward	forward	ADJ
ftr-466	918	15	contracts	contract	NOUN
ftr-466	918	16	.	.	PUNCT
ftr-466	919	1	commodity	commodity	NOUN
ftr-466	919	2	swaps	swap	NOUN
ftr-466	919	3	differ	differ	VERB
ftr-466	919	4	from	from	ADP
ftr-466	919	5	equity	equity	NOUN
ftr-466	919	6	swaps	swap	NOUN
ftr-466	919	7	in	in	ADP
ftr-466	919	8	form	form	NOUN
ftr-466	919	9	only	only	ADV
ftr-466	919	10	.	.	PUNCT
ftr-466	920	1	the	the	DET
ftr-466	920	2	relevant	relevant	ADJ
ftr-466	920	3	question	question	NOUN
ftr-466	920	4	in	in	ADP
ftr-466	920	5	both	both	DET
ftr-466	920	6	cases	case	NOUN
ftr-466	920	7	remains	remain	VERB
ftr-466	920	8	the	the	DET
ftr-466	920	9	same	same	ADJ
ftr-466	920	10	:	:	PUNCT
ftr-466	920	11	should	should	AUX
ftr-466	920	12	the	the	DET
ftr-466	920	13	purchaser	purchaser	NOUN
ftr-466	920	14	of	of	ADP
ftr-466	920	15	the	the	DET
ftr-466	920	16	swap	swap	NOUN
ftr-466	920	17	,	,	PUNCT
ftr-466	920	18	by	by	ADP
ftr-466	920	19	virtue	virtue	NOUN
ftr-466	920	20	of	of	ADP
ftr-466	920	21	the	the	DET
ftr-466	920	22	form	form	NOUN
ftr-466	920	23	of	of	ADP
ftr-466	920	24	the	the	DET
ftr-466	920	25	transaction	transaction	NOUN
ftr-466	920	26	and	and	CCONJ
ftr-466	920	27	the	the	DET
ftr-466	920	28	economic	economic	ADJ
ftr-466	920	29	benefits	benefit	NOUN
ftr-466	920	30	and	and	CCONJ
ftr-466	920	31	risks	risk	NOUN
ftr-466	920	32	of	of	ADP
ftr-466	920	33	the	the	DET
ftr-466	920	34	transaction	transaction	NOUN
ftr-466	920	35	,	,	PUNCT
ftr-466	920	36	be	be	AUX
ftr-466	920	37	treated	treat	VERB
ftr-466	920	38	as	as	ADP
ftr-466	920	39	having	have	VERB
ftr-466	920	40	an	an	DET
ftr-466	920	41	ownership	ownership	NOUN
ftr-466	920	42	interest	interest	NOUN
ftr-466	920	43	in	in	ADP
ftr-466	920	44	the	the	DET
ftr-466	920	45	underlying	underlying	NOUN
ftr-466	920	46	?	?	PUNCT
ftr-466	921	1	therefore	therefore	ADV
ftr-466	921	2	,	,	PUNCT
ftr-466	921	3	it	it	PRON
ftr-466	921	4	is	be	AUX
ftr-466	921	5	appropriate	appropriate	ADJ
ftr-466	921	6	,	,	PUNCT
ftr-466	921	7	for	for	ADP
ftr-466	921	8	purposes	purpose	NOUN
ftr-466	921	9	of	of	ADP
ftr-466	921	10	simplicity	simplicity	NOUN
ftr-466	921	11	,	,	PUNCT
ftr-466	921	12	to	to	PART
ftr-466	921	13	treat	treat	VERB
ftr-466	921	14	commodity	commodity	NOUN
ftr-466	921	15	swaps	swap	NOUN
ftr-466	921	16	as	as	ADP
ftr-466	921	17	a	a	DET
ftr-466	921	18	subset	subset	NOUN
ftr-466	921	19	of	of	ADP
ftr-466	921	20	equity	equity	NOUN
ftr-466	921	21	swaps	swap	NOUN
ftr-466	921	22	.	.	PUNCT
ftr-466	922	1	111	111	NUM
ftr-466	922	2	.	.	PUNCT
ftr-466	923	1	presumably	presumably	ADV
ftr-466	923	2	,	,	PUNCT
ftr-466	923	3	the	the	DET
ftr-466	923	4	prepayment	prepayment	NOUN
ftr-466	923	5	price	price	NOUN
ftr-466	923	6	of	of	ADP
ftr-466	923	7	the	the	DET
ftr-466	923	8	equity	equity	NOUN
ftr-466	923	9	swap	swap	NOUN
ftr-466	923	10	or	or	CCONJ
ftr-466	923	11	commodity	commodity	NOUN
ftr-466	923	12	swap	swap	NOUN
ftr-466	923	13	will	will	AUX
ftr-466	923	14	be	be	AUX
ftr-466	923	15	less	less	ADJ
ftr-466	923	16	than	than	ADP
ftr-466	923	17	the	the	DET
ftr-466	923	18	total	total	ADJ
ftr-466	923	19	amount	amount	NOUN
ftr-466	923	20	of	of	ADP
ftr-466	923	21	periodic	periodic	ADJ
ftr-466	923	22	payments	payment	NOUN
ftr-466	923	23	that	that	PRON
ftr-466	923	24	the	the	DET
ftr-466	923	25	investor	investor	NOUN
ftr-466	923	26	would	would	AUX
ftr-466	923	27	be	be	AUX
ftr-466	923	28	required	require	VERB
ftr-466	923	29	to	to	PART
ftr-466	923	30	pay	pay	VERB
ftr-466	923	31	over	over	ADP
ftr-466	923	32	the	the	DET
ftr-466	923	33	life	life	NOUN
ftr-466	923	34	of	of	ADP
ftr-466	923	35	the	the	DET
ftr-466	923	36	swap	swap	NOUN
ftr-466	923	37	.	.	PUNCT
ftr-466	924	1	if	if	SCONJ
ftr-466	924	2	that	that	PRON
ftr-466	924	3	were	be	AUX
ftr-466	924	4	not	not	PART
ftr-466	924	5	the	the	DET
ftr-466	924	6	case	case	NOUN
ftr-466	924	7	,	,	PUNCT
ftr-466	924	8	an	an	DET
ftr-466	924	9	investor	investor	NOUN
ftr-466	924	10	would	would	AUX
ftr-466	924	11	have	have	VERB
ftr-466	924	12	no	no	DET
ftr-466	924	13	incentive	incentive	NOUN
ftr-466	924	14	to	to	PART
ftr-466	924	15	pay	pay	VERB
ftr-466	924	16	for	for	ADP
ftr-466	924	17	the	the	DET
ftr-466	924	18	swap	swap	NOUN
ftr-466	924	19	in	in	ADP
ftr-466	924	20	advance	advance	NOUN
ftr-466	924	21	.	.	PUNCT
ftr-466	925	1	112	112	NUM
ftr-466	925	2	.	.	PUNCT
ftr-466	925	3	regs	regs	PROPN
ftr-466	925	4	.	.	PUNCT
ftr-466	926	1	§	§	PROPN
ftr-466	926	2	1.446	1.446	NUM
ftr-466	926	3	-	-	PUNCT
ftr-466	926	4	3(e)(2)(i	3(e)(2)(i	NUM
ftr-466	926	5	)	)	PUNCT
ftr-466	926	6	.	.	PUNCT
ftr-466	927	1	thus	thus	ADV
ftr-466	927	2	,	,	PUNCT
ftr-466	927	3	the	the	DET
ftr-466	927	4	npc	npc	NOUN
ftr-466	927	5	regulations	regulation	NOUN
ftr-466	927	6	place	place	VERB
ftr-466	927	7	cash	cash	NOUN
ftr-466	927	8	method	method	NOUN
ftr-466	927	9	taxpayers	taxpayer	NOUN
ftr-466	927	10	on	on	ADP
ftr-466	927	11	the	the	DET
ftr-466	927	12	accrual	accrual	ADJ
ftr-466	927	13	method	method	NOUN
ftr-466	927	14	with	with	ADP
ftr-466	927	15	respect	respect	NOUN
ftr-466	927	16	to	to	ADP
ftr-466	927	17	items	item	NOUN
ftr-466	927	18	of	of	ADP
ftr-466	927	19	income	income	NOUN
ftr-466	927	20	and	and	CCONJ
ftr-466	927	21	deduction	deduction	NOUN
ftr-466	927	22	arising	arise	VERB
ftr-466	927	23	from	from	ADP
ftr-466	927	24	npcs	npc	NOUN
ftr-466	927	25	.	.	PUNCT
ftr-466	928	1	for	for	ADP
ftr-466	928	2	example	example	NOUN
ftr-466	928	3	,	,	PUNCT
ftr-466	928	4	assume	assume	VERB
ftr-466	928	5	a	a	DET
ftr-466	928	6	cash	cash	NOUN
ftr-466	928	7	method	method	NOUN
ftr-466	928	8	,	,	PUNCT
ftr-466	928	9	calendar	calendar	NOUN
ftr-466	928	10	year	year	NOUN
ftr-466	928	11	,	,	PUNCT
ftr-466	928	12	taxpayer	taxpayer	NOUN
ftr-466	928	13	is	be	AUX
ftr-466	928	14	entitled	entitle	VERB
ftr-466	928	15	to	to	PART
ftr-466	928	16	receive	receive	VERB
ftr-466	928	17	an	an	DET
ftr-466	928	18	npc	npc	NOUN
ftr-466	928	19	payment	payment	NOUN
ftr-466	928	20	on	on	ADP
ftr-466	928	21	february	february	PROPN
ftr-466	928	22	15	15	NUM
ftr-466	928	23	,	,	PUNCT
ftr-466	928	24	1998	1998	NUM
ftr-466	928	25	,	,	PUNCT
ftr-466	928	26	and	and	CCONJ
ftr-466	928	27	that	that	SCONJ
ftr-466	928	28	payment	payment	NOUN
ftr-466	928	29	covers	cover	VERB
ftr-466	928	30	the	the	DET
ftr-466	928	31	period	period	NOUN
ftr-466	928	32	between	between	ADP
ftr-466	928	33	november	november	PROPN
ftr-466	928	34	1	1	NUM
ftr-466	928	35	,	,	PUNCT
ftr-466	928	36	1997	1997	NUM
ftr-466	928	37	,	,	PUNCT
ftr-466	928	38	and	and	CCONJ
ftr-466	928	39	january	january	PROPN
ftr-466	928	40	31	31	NUM
ftr-466	928	41	,	,	PUNCT
ftr-466	928	42	1998	1998	NUM
ftr-466	928	43	.	.	PUNCT
ftr-466	929	1	under	under	ADP
ftr-466	929	2	regs	reg	NOUN
ftr-466	929	3	.	.	PUNCT
ftr-466	930	1	§	§	PROPN
ftr-466	930	2	1.446	1.446	NUM
ftr-466	930	3	-	-	SYM
ftr-466	930	4	3	3	NUM
ftr-466	930	5	,	,	PUNCT
ftr-466	930	6	that	that	PRON
ftr-466	930	7	cash	cash	NOUN
ftr-466	930	8	method	method	NOUN
ftr-466	930	9	taxpayer	taxpayer	NOUN
ftr-466	930	10	must	must	AUX
ftr-466	930	11	include	include	VERB
ftr-466	930	12	in	in	ADP
ftr-466	930	13	her	her	PRON
ftr-466	930	14	1997	1997	NUM
ftr-466	930	15	taxable	taxable	ADJ
ftr-466	930	16	income	income	NOUN
ftr-466	930	17	the	the	DET
ftr-466	930	18	portion	portion	NOUN
ftr-466	930	19	of	of	ADP
ftr-466	930	20	the	the	DET
ftr-466	930	21	february	february	PROPN
ftr-466	930	22	1998	1998	NUM
ftr-466	930	23	payment	payment	NOUN
ftr-466	930	24	that	that	PRON
ftr-466	930	25	relates	relate	VERB
ftr-466	930	26	to	to	ADP
ftr-466	930	27	the	the	DET
ftr-466	930	28	1997	1997	NUM
ftr-466	930	29	months	month	NOUN
ftr-466	930	30	.	.	PUNCT
ftr-466	931	1	[	[	X
ftr-466	931	2	vol	vol	NOUN
ftr-466	931	3	3:8	3:8	NUM
ftr-466	931	4	economically	economically	ADV
ftr-466	931	5	equivalent	equivalent	ADJ
ftr-466	931	6	financial	financial	ADJ
ftr-466	931	7	instruments	instrument	NOUN
ftr-466	931	8	time	time	NOUN
ftr-466	931	9	value	value	NOUN
ftr-466	931	10	component	component	NOUN
ftr-466	931	11	associated	associate	VERB
ftr-466	931	12	with	with	ADP
ftr-466	931	13	the	the	DET
ftr-466	931	14	loan	loan	NOUN
ftr-466	931	15	is	be	AUX
ftr-466	931	16	not	not	PART
ftr-466	931	17	included	include	VERB
ftr-466	931	18	in	in	ADP
ftr-466	931	19	the	the	DET
ftr-466	931	20	net	net	ADJ
ftr-466	931	21	income	income	NOUN
ftr-466	931	22	or	or	CCONJ
ftr-466	931	23	net	net	ADJ
ftr-466	931	24	deduction	deduction	NOUN
ftr-466	931	25	from	from	ADP
ftr-466	931	26	the	the	DET
ftr-466	931	27	swap	swap	NOUN
ftr-466	931	28	...	...	PUNCT
ftr-466	931	29	but	but	CCONJ
ftr-466	931	30	is	be	AUX
ftr-466	931	31	recognized	recognize	VERB
ftr-466	931	32	as	as	ADP
ftr-466	931	33	interest	interest	NOUN
ftr-466	931	34	for	for	ADP
ftr-466	931	35	all	all	DET
ftr-466	931	36	purposes	purpose	NOUN
ftr-466	931	37	of	of	ADP
ftr-466	931	38	the	the	DET
ftr-466	931	39	internal	internal	ADJ
ftr-466	931	40	revenue	revenue	NOUN
ftr-466	931	41	code	code	NOUN
ftr-466	931	42	.	.	PUNCT
ftr-466	932	1	"3	"3	NOUN
ftr-466	932	2	regulations	regulation	NOUN
ftr-466	932	3	section	section	VERB
ftr-466	932	4	1.446	1.446	NUM
ftr-466	932	5	-	-	SYM
ftr-466	932	6	3	3	NUM
ftr-466	932	7	does	do	AUX
ftr-466	932	8	not	not	PART
ftr-466	932	9	provide	provide	VERB
ftr-466	932	10	a	a	DET
ftr-466	932	11	definition	definition	NOUN
ftr-466	932	12	of	of	ADP
ftr-466	932	13	the	the	DET
ftr-466	932	14	term	term	NOUN
ftr-466	932	15	"	"	PUNCT
ftr-466	932	16	significant	significant	ADJ
ftr-466	932	17	.	.	PUNCT
ftr-466	932	18	"	"	PUNCT
ftr-466	933	1	114	114	NUM
ftr-466	933	2	for	for	ADP
ftr-466	933	3	purposes	purpose	NOUN
ftr-466	933	4	of	of	ADP
ftr-466	933	5	this	this	DET
ftr-466	933	6	article	article	NOUN
ftr-466	933	7	,	,	PUNCT
ftr-466	933	8	however	however	ADV
ftr-466	933	9	,	,	PUNCT
ftr-466	933	10	it	it	PRON
ftr-466	933	11	is	be	AUX
ftr-466	933	12	sufficient	sufficient	ADJ
ftr-466	933	13	to	to	PART
ftr-466	933	14	note	note	VERB
ftr-466	933	15	that	that	SCONJ
ftr-466	933	16	a	a	DET
ftr-466	933	17	complete	complete	ADJ
ftr-466	933	18	prepayment	prepayment	NOUN
ftr-466	933	19	of	of	ADP
ftr-466	933	20	a	a	DET
ftr-466	933	21	swap	swap	NOUN
ftr-466	933	22	constitutes	constitute	VERB
ftr-466	933	23	a	a	DET
ftr-466	933	24	significant	significant	ADJ
ftr-466	933	25	nonperiodic	nonperiodic	ADJ
ftr-466	933	26	payment	payment	NOUN
ftr-466	933	27	within	within	ADP
ftr-466	933	28	the	the	DET
ftr-466	933	29	meaning	meaning	NOUN
ftr-466	933	30	of	of	ADP
ftr-466	933	31	the	the	DET
ftr-466	933	32	regulations	regulation	NOUN
ftr-466	933	33	.	.	PUNCT
ftr-466	934	1	thus	thus	ADV
ftr-466	934	2	,	,	PUNCT
ftr-466	934	3	the	the	DET
ftr-466	934	4	tax	tax	NOUN
ftr-466	934	5	law	law	NOUN
ftr-466	934	6	currently	currently	ADV
ftr-466	934	7	recognizes	recognize	VERB
ftr-466	934	8	and	and	CCONJ
ftr-466	934	9	takes	take	VERB
ftr-466	934	10	account	account	NOUN
ftr-466	934	11	of	of	ADP
ftr-466	934	12	the	the	DET
ftr-466	934	13	time	time	NOUN
ftr-466	934	14	value	value	NOUN
ftr-466	934	15	component	component	NOUN
ftr-466	934	16	of	of	ADP
ftr-466	934	17	a	a	DET
ftr-466	934	18	prepayment	prepayment	NOUN
ftr-466	934	19	on	on	ADP
ftr-466	934	20	an	an	DET
ftr-466	934	21	equity	equity	NOUN
ftr-466	934	22	swap	swap	NOUN
ftr-466	934	23	,	,	PUNCT
ftr-466	934	24	but	but	CCONJ
ftr-466	934	25	does	do	AUX
ftr-466	934	26	not	not	PART
ftr-466	934	27	recognize	recognize	VERB
ftr-466	934	28	or	or	CCONJ
ftr-466	934	29	take	take	VERB
ftr-466	934	30	account	account	NOUN
ftr-466	934	31	of	of	ADP
ftr-466	934	32	the	the	DET
ftr-466	934	33	time	time	NOUN
ftr-466	934	34	value	value	NOUN
ftr-466	934	35	component	component	NOUN
ftr-466	934	36	of	of	ADP
ftr-466	934	37	a	a	DET
ftr-466	934	38	prepayment	prepayment	NOUN
ftr-466	934	39	on	on	ADP
ftr-466	934	40	a	a	DET
ftr-466	934	41	forward	forward	ADJ
ftr-466	934	42	contract	contract	NOUN
ftr-466	934	43	.	.	PUNCT
ftr-466	935	1	regulations	regulation	NOUN
ftr-466	935	2	section	section	VERB
ftr-466	935	3	1.446	1.446	NUM
ftr-466	935	4	-	-	SYM
ftr-466	935	5	3	3	NUM
ftr-466	935	6	also	also	ADV
ftr-466	935	7	provides	provide	VERB
ftr-466	935	8	some	some	DET
ftr-466	935	9	fairly	fairly	ADV
ftr-466	935	10	complicated	complicated	ADJ
ftr-466	935	11	rules	rule	NOUN
ftr-466	935	12	governing	govern	VERB
ftr-466	935	13	the	the	DET
ftr-466	935	14	tax	tax	NOUN
ftr-466	935	15	treatment	treatment	NOUN
ftr-466	935	16	of	of	ADP
ftr-466	935	17	payments	payment	NOUN
ftr-466	935	18	that	that	PRON
ftr-466	935	19	terminate	terminate	VERB
ftr-466	935	20	an	an	DET
ftr-466	935	21	npc	npc	NOUN
ftr-466	935	22	.	.	PUNCT
ftr-466	936	1	for	for	ADP
ftr-466	936	2	purposes	purpose	NOUN
ftr-466	936	3	of	of	ADP
ftr-466	936	4	this	this	DET
ftr-466	936	5	article	article	NOUN
ftr-466	936	6	,	,	PUNCT
ftr-466	936	7	it	it	PRON
ftr-466	936	8	suffices	suffice	VERB
ftr-466	936	9	to	to	PART
ftr-466	936	10	say	say	VERB
ftr-466	936	11	that	that	SCONJ
ftr-466	936	12	taxpayers	taxpayer	NOUN
ftr-466	936	13	can	can	AUX
ftr-466	936	14	terminate	terminate	VERB
ftr-466	936	15	their	their	PRON
ftr-466	936	16	obligations	obligation	NOUN
ftr-466	936	17	under	under	ADP
ftr-466	936	18	an	an	DET
ftr-466	936	19	npc	npc	NOUN
ftr-466	936	20	without	without	ADP
ftr-466	936	21	subjecting	subject	VERB
ftr-466	936	22	themselves	themselves	PRON
ftr-466	936	23	to	to	ADP
ftr-466	936	24	these	these	DET
ftr-466	936	25	rules	rule	NOUN
ftr-466	936	26	.	.	PUNCT
ftr-466	937	1	items	item	NOUN
ftr-466	937	2	of	of	ADP
ftr-466	937	3	loss	loss	NOUN
ftr-466	937	4	from	from	ADP
ftr-466	937	5	equity	equity	NOUN
ftr-466	937	6	swaps	swap	NOUN
ftr-466	937	7	may	may	AUX
ftr-466	937	8	,	,	PUNCT
ftr-466	937	9	in	in	ADP
ftr-466	937	10	certain	certain	ADJ
ftr-466	937	11	instances	instance	NOUN
ftr-466	937	12	,	,	PUNCT
ftr-466	937	13	be	be	AUX
ftr-466	937	14	deferred	defer	VERB
ftr-466	937	15	under	under	ADP
ftr-466	937	16	section	section	NOUN
ftr-466	937	17	1092	1092	NUM
ftr-466	937	18	.	.	PUNCT
ftr-466	938	1	"	"	PUNCT
ftr-466	938	2	'	'	PUNCT
ftr-466	938	3	b.	b.	PROPN
ftr-466	938	4	character.-there	character.-there	PROPN
ftr-466	938	5	are	be	AUX
ftr-466	938	6	no	no	DET
ftr-466	938	7	set	set	ADJ
ftr-466	938	8	rules	rule	NOUN
ftr-466	938	9	governing	govern	VERB
ftr-466	938	10	the	the	DET
ftr-466	938	11	character	character	NOUN
ftr-466	938	12	of	of	ADP
ftr-466	938	13	npc	npc	NOUN
ftr-466	938	14	income	income	NOUN
ftr-466	938	15	.	.	PUNCT
ftr-466	938	16	"	"	PUNCT
ftr-466	939	1	6	6	NUM
ftr-466	939	2	in	in	ADP
ftr-466	939	3	certain	certain	ADJ
ftr-466	939	4	cases	case	NOUN
ftr-466	939	5	,	,	PUNCT
ftr-466	939	6	gains	gain	NOUN
ftr-466	939	7	or	or	CCONJ
ftr-466	939	8	losses	loss	NOUN
ftr-466	939	9	resulting	result	VERB
ftr-466	939	10	from	from	ADP
ftr-466	939	11	the	the	DET
ftr-466	939	12	termination	termination	NOUN
ftr-466	939	13	of	of	ADP
ftr-466	939	14	an	an	DET
ftr-466	939	15	npc	npc	NOUN
ftr-466	939	16	will	will	AUX
ftr-466	939	17	be	be	AUX
ftr-466	939	18	classified	classify	VERB
ftr-466	939	19	as	as	ADP
ftr-466	939	20	capital	capital	NOUN
ftr-466	939	21	pursuant	pursuant	ADJ
ftr-466	939	22	to	to	ADP
ftr-466	939	23	section	section	NOUN
ftr-466	939	24	1234a	1234a	NUM
ftr-466	939	25	.	.	PUNCT
ftr-466	939	26	'	'	PUNCT
ftr-466	940	1	7	7	NUM
ftr-466	940	2	section	section	NOUN
ftr-466	940	3	1234a	1234a	NUM
ftr-466	940	4	,	,	PUNCT
ftr-466	940	5	however	however	ADV
ftr-466	940	6	,	,	PUNCT
ftr-466	940	7	does	do	AUX
ftr-466	940	8	not	not	PART
ftr-466	940	9	explicitly	explicitly	ADV
ftr-466	940	10	apply	apply	VERB
ftr-466	940	11	to	to	ADP
ftr-466	940	12	periodic	periodic	ADJ
ftr-466	940	13	payments	payment	NOUN
ftr-466	940	14	.	.	PUNCT
ftr-466	941	1	thus	thus	ADV
ftr-466	941	2	,	,	PUNCT
ftr-466	941	3	the	the	DET
ftr-466	941	4	character	character	NOUN
ftr-466	941	5	of	of	ADP
ftr-466	941	6	those	those	DET
ftr-466	941	7	payments	payment	NOUN
ftr-466	941	8	is	be	AUX
ftr-466	941	9	still	still	ADV
ftr-466	941	10	an	an	DET
ftr-466	941	11	open	open	ADJ
ftr-466	941	12	question	question	NOUN
ftr-466	941	13	.	.	PUNCT
ftr-466	942	1	113	113	NUM
ftr-466	942	2	.	.	PUNCT
ftr-466	942	3	regs	regs	PROPN
ftr-466	942	4	.	.	PUNCT
ftr-466	943	1	§	§	PROPN
ftr-466	943	2	1.446	1.446	NUM
ftr-466	943	3	-	-	SYM
ftr-466	943	4	3(g)(4	3(g)(4	NUM
ftr-466	943	5	)	)	PUNCT
ftr-466	943	6	(	(	PUNCT
ftr-466	943	7	emphasis	emphasis	NOUN
ftr-466	943	8	added	add	VERB
ftr-466	943	9	)	)	PUNCT
ftr-466	943	10	.	.	PUNCT
ftr-466	944	1	if	if	SCONJ
ftr-466	944	2	that	that	DET
ftr-466	944	3	prepayment	prepayment	NOUN
ftr-466	944	4	is	be	AUX
ftr-466	944	5	not	not	PART
ftr-466	944	6	"	"	PUNCT
ftr-466	944	7	significant	significant	ADJ
ftr-466	944	8	.	.	PUNCT
ftr-466	944	9	"	"	PUNCT
ftr-466	945	1	then	then	ADV
ftr-466	945	2	the	the	DET
ftr-466	945	3	parties	party	NOUN
ftr-466	945	4	must	must	AUX
ftr-466	945	5	,	,	PUNCT
ftr-466	945	6	in	in	ADP
ftr-466	945	7	general	general	ADJ
ftr-466	945	8	,	,	PUNCT
ftr-466	945	9	(	(	PUNCT
ftr-466	945	10	1	1	X
ftr-466	945	11	)	)	PUNCT
ftr-466	945	12	recognize	recognize	VERB
ftr-466	945	13	items	item	NOUN
ftr-466	945	14	of	of	ADP
ftr-466	945	15	income	income	NOUN
ftr-466	945	16	or	or	CCONJ
ftr-466	945	17	deduction	deduction	NOUN
ftr-466	945	18	with	with	ADP
ftr-466	945	19	respect	respect	NOUN
ftr-466	945	20	to	to	ADP
ftr-466	945	21	that	that	DET
ftr-466	945	22	prepayment	prepayment	NOUN
ftr-466	945	23	over	over	ADP
ftr-466	945	24	the	the	DET
ftr-466	945	25	life	life	NOUN
ftr-466	945	26	of	of	ADP
ftr-466	945	27	the	the	DET
ftr-466	945	28	swap	swap	NOUN
ftr-466	945	29	and	and	CCONJ
ftr-466	945	30	(	(	PUNCT
ftr-466	945	31	2	2	X
ftr-466	945	32	)	)	PUNCT
ftr-466	945	33	assign	assign	VERB
ftr-466	945	34	those	those	DET
ftr-466	945	35	items	item	NOUN
ftr-466	945	36	of	of	ADP
ftr-466	945	37	income	income	NOUN
ftr-466	945	38	or	or	CCONJ
ftr-466	945	39	deduction	deduction	NOUN
ftr-466	945	40	to	to	ADP
ftr-466	945	41	the	the	DET
ftr-466	945	42	taxable	taxable	ADJ
ftr-466	945	43	years	year	NOUN
ftr-466	945	44	to	to	PART
ftr-466	945	45	which	which	PRON
ftr-466	945	46	they	they	PRON
ftr-466	945	47	relate	relate	VERB
ftr-466	945	48	.	.	PUNCT
ftr-466	946	1	regs	reg	NOUN
ftr-466	946	2	.	.	PUNCT
ftr-466	947	1	§	§	PROPN
ftr-466	947	2	1.446	1.446	NUM
ftr-466	947	3	-	-	NUM
ftr-466	947	4	3(o(2)(i	3(o(2)(i	NUM
ftr-466	947	5	)	)	PUNCT
ftr-466	947	6	.	.	PUNCT
ftr-466	948	1	114	114	NUM
ftr-466	948	2	.	.	PUNCT
ftr-466	949	1	the	the	DET
ftr-466	949	2	examples	example	NOUN
ftr-466	949	3	contained	contain	VERB
ftr-466	949	4	in	in	ADP
ftr-466	949	5	regs	reg	NOUN
ftr-466	949	6	.	.	PUNCT
ftr-466	950	1	§	§	PROPN
ftr-466	950	2	1.446	1.446	NUM
ftr-466	950	3	-	-	SYM
ftr-466	950	4	3	3	NUM
ftr-466	950	5	indicate	indicate	VERB
ftr-466	950	6	that	that	SCONJ
ftr-466	950	7	a	a	DET
ftr-466	950	8	prepayment	prepayment	NOUN
ftr-466	950	9	equal	equal	ADJ
ftr-466	950	10	to	to	ADP
ftr-466	950	11	10	10	NUM
ftr-466	950	12	%	%	NOUN
ftr-466	950	13	of	of	ADP
ftr-466	950	14	the	the	DET
ftr-466	950	15	present	present	ADJ
ftr-466	950	16	value	value	NOUN
ftr-466	950	17	of	of	ADP
ftr-466	950	18	all	all	DET
ftr-466	950	19	payments	payment	NOUN
ftr-466	950	20	due	due	ADJ
ftr-466	950	21	under	under	ADP
ftr-466	950	22	the	the	DET
ftr-466	950	23	contract	contract	NOUN
ftr-466	950	24	is	be	AUX
ftr-466	950	25	not	not	PART
ftr-466	950	26	significant	significant	ADJ
ftr-466	950	27	,	,	PUNCT
ftr-466	950	28	whereas	whereas	SCONJ
ftr-466	950	29	a	a	DET
ftr-466	950	30	prepayment	prepayment	NOUN
ftr-466	950	31	equal	equal	ADJ
ftr-466	950	32	to	to	ADP
ftr-466	950	33	40	40	NUM
ftr-466	950	34	%	%	NOUN
ftr-466	950	35	of	of	ADP
ftr-466	950	36	the	the	DET
ftr-466	950	37	present	present	ADJ
ftr-466	950	38	value	value	NOUN
ftr-466	950	39	of	of	ADP
ftr-466	950	40	all	all	DET
ftr-466	950	41	payments	payment	NOUN
ftr-466	950	42	due	due	ADJ
ftr-466	950	43	under	under	ADP
ftr-466	950	44	a	a	DET
ftr-466	950	45	contract	contract	NOUN
ftr-466	950	46	is	be	AUX
ftr-466	950	47	significant	significant	ADJ
ftr-466	950	48	.	.	PUNCT
ftr-466	951	1	the	the	DET
ftr-466	951	2	regulations	regulation	NOUN
ftr-466	951	3	,	,	PUNCT
ftr-466	951	4	however	however	ADV
ftr-466	951	5	,	,	PUNCT
ftr-466	951	6	do	do	AUX
ftr-466	951	7	not	not	PART
ftr-466	951	8	indicate	indicate	VERB
ftr-466	951	9	where	where	SCONJ
ftr-466	951	10	the	the	DET
ftr-466	951	11	"	"	PUNCT
ftr-466	951	12	line	line	NOUN
ftr-466	951	13	"	"	PUNCT
ftr-466	951	14	is	be	AUX
ftr-466	951	15	between	between	ADP
ftr-466	951	16	a	a	DET
ftr-466	951	17	10	10	NUM
ftr-466	951	18	%	%	NOUN
ftr-466	951	19	prepayment	prepayment	NOUN
ftr-466	951	20	and	and	CCONJ
ftr-466	951	21	a	a	DET
ftr-466	951	22	40	40	NUM
ftr-466	951	23	%	%	NOUN
ftr-466	951	24	prepayment	prepayment	NOUN
ftr-466	951	25	.	.	PUNCT
ftr-466	952	1	compare	compare	VERB
ftr-466	952	2	examples	example	NOUN
ftr-466	952	3	2	2	NUM
ftr-466	952	4	and	and	CCONJ
ftr-466	952	5	3	3	NUM
ftr-466	952	6	of	of	ADP
ftr-466	952	7	regs	reg	NOUN
ftr-466	952	8	.	.	PUNCT
ftr-466	953	1	§	§	PROPN
ftr-466	953	2	1.446	1.446	NUM
ftr-466	953	3	-	-	SYM
ftr-466	953	4	3(g)(6	3(g)(6	NUM
ftr-466	953	5	)	)	PUNCT
ftr-466	953	6	.	.	PUNCT
ftr-466	954	1	115	115	NUM
ftr-466	954	2	.	.	PUNCT
ftr-466	955	1	the	the	DET
ftr-466	955	2	straddle	straddle	NOUN
ftr-466	955	3	rules	rule	NOUN
ftr-466	955	4	contained	contain	VERB
ftr-466	955	5	in	in	ADP
ftr-466	955	6	§	§	PROPN
ftr-466	955	7	1092	1092	NUM
ftr-466	955	8	are	be	AUX
ftr-466	955	9	discussed	discuss	VERB
ftr-466	955	10	below	below	ADV
ftr-466	955	11	in	in	ADP
ftr-466	955	12	the	the	DET
ftr-466	955	13	text	text	NOUN
ftr-466	955	14	accompanying	accompany	VERB
ftr-466	955	15	notes	note	NOUN
ftr-466	955	16	180	180	NUM
ftr-466	955	17	-	-	SYM
ftr-466	955	18	186	186	NUM
ftr-466	955	19	;	;	PUNCT
ftr-466	955	20	see	see	VERB
ftr-466	955	21	also	also	ADV
ftr-466	955	22	david	david	PROPN
ftr-466	955	23	p.	p.	PROPN
ftr-466	955	24	hariton	hariton	PROPN
ftr-466	955	25	,	,	PUNCT
ftr-466	955	26	the	the	DET
ftr-466	955	27	tax	tax	NOUN
ftr-466	955	28	treatment	treatment	NOUN
ftr-466	955	29	of	of	ADP
ftr-466	955	30	hedged	hedge	VERB
ftr-466	955	31	positions	position	NOUN
ftr-466	955	32	in	in	ADP
ftr-466	955	33	stock	stock	NOUN
ftr-466	955	34	:	:	PUNCT
ftr-466	955	35	what	what	PRON
ftr-466	955	36	hath	hath	NOUN
ftr-466	955	37	technical	technical	ADJ
ftr-466	955	38	analysis	analysis	NOUN
ftr-466	955	39	wrought	work	VERB
ftr-466	955	40	?	?	PUNCT
ftr-466	955	41	.	.	PUNCT
ftr-466	956	1	50	50	NUM
ftr-466	956	2	tax	tax	NOUN
ftr-466	956	3	l.	l.	PROPN
ftr-466	956	4	rev	rev	PROPN
ftr-466	956	5	.	.	PROPN
ftr-466	956	6	803	803	NUM
ftr-466	956	7	,	,	PUNCT
ftr-466	956	8	812	812	NUM
ftr-466	956	9	-	-	SYM
ftr-466	956	10	13	13	NUM
ftr-466	956	11	(	(	PUNCT
ftr-466	956	12	1995	1995	NUM
ftr-466	956	13	)	)	PUNCT
ftr-466	956	14	.	.	PUNCT
ftr-466	957	1	116	116	X
ftr-466	957	2	.	.	PUNCT
ftr-466	958	1	mary	mary	PROPN
ftr-466	958	2	l.	l.	PROPN
ftr-466	958	3	harmon	harmon	PROPN
ftr-466	958	4	&	&	CCONJ
ftr-466	958	5	daniel	daniel	PROPN
ftr-466	958	6	p.	p.	PROPN
ftr-466	958	7	breen	breen	PROPN
ftr-466	958	8	,	,	PUNCT
ftr-466	958	9	the	the	DET
ftr-466	958	10	changing	change	VERB
ftr-466	958	11	world	world	NOUN
ftr-466	958	12	of	of	ADP
ftr-466	958	13	equity	equity	NOUN
ftr-466	958	14	derivatives	derivative	NOUN
ftr-466	958	15	,	,	PUNCT
ftr-466	958	16	378	378	NUM
ftr-466	958	17	pli	pli	PROPN
ftr-466	958	18	/	/	SYM
ftr-466	958	19	tax	tax	NOUN
ftr-466	958	20	475,482	475,482	NUM
ftr-466	958	21	(	(	PUNCT
ftr-466	958	22	westlaw	westlaw	NOUN
ftr-466	958	23	,	,	PUNCT
ftr-466	958	24	pli	pli	PROPN
ftr-466	958	25	-	-	PUNCT
ftr-466	958	26	tax	tax	NOUN
ftr-466	958	27	)	)	PUNCT
ftr-466	958	28	(	(	PUNCT
ftr-466	958	29	1995	1995	NUM
ftr-466	958	30	)	)	PUNCT
ftr-466	958	31	(	(	PUNCT
ftr-466	958	32	"	"	PUNCT
ftr-466	958	33	significant	significant	ADJ
ftr-466	958	34	uncertainties	uncertainty	NOUN
ftr-466	958	35	with	with	ADP
ftr-466	958	36	regard	regard	NOUN
ftr-466	958	37	to	to	ADP
ftr-466	958	38	the	the	DET
ftr-466	958	39	character	character	NOUN
ftr-466	958	40	of	of	ADP
ftr-466	958	41	equity	equity	NOUN
ftr-466	958	42	swap	swap	NOUN
ftr-466	958	43	payments	payment	NOUN
ftr-466	958	44	continue	continue	VERB
ftr-466	958	45	to	to	PART
ftr-466	958	46	exist	exist	VERB
ftr-466	958	47	.	.	PUNCT
ftr-466	958	48	"	"	PUNCT
ftr-466	958	49	)	)	PUNCT
ftr-466	958	50	;	;	PUNCT
ftr-466	958	51	see	see	VERB
ftr-466	958	52	also	also	ADV
ftr-466	958	53	hariton	hariton	NOUN
ftr-466	958	54	.	.	PUNCT
ftr-466	959	1	supra	supra	PROPN
ftr-466	959	2	note	note	PROPN
ftr-466	959	3	115	115	NUM
ftr-466	959	4	,	,	PUNCT
ftr-466	959	5	at	at	ADP
ftr-466	959	6	809	809	NUM
ftr-466	959	7	-	-	SYM
ftr-466	959	8	11	11	NUM
ftr-466	959	9	.	.	PUNCT
ftr-466	960	1	117	117	NUM
ftr-466	960	2	.	.	PUNCT
ftr-466	961	1	see	see	VERB
ftr-466	961	2	irc	irc	ADV
ftr-466	961	3	§	§	PROPN
ftr-466	961	4	1234a(l	1234a(l	NOUN
ftr-466	961	5	)	)	PUNCT
ftr-466	961	6	.	.	PUNCT
ftr-466	962	1	npcs	npc	NOUN
ftr-466	962	2	qualify	qualify	VERB
ftr-466	962	3	as	as	ADP
ftr-466	962	4	"	"	PUNCT
ftr-466	962	5	personal	personal	ADJ
ftr-466	962	6	property	property	NOUN
ftr-466	962	7	"	"	PUNCT
ftr-466	962	8	within	within	ADP
ftr-466	962	9	the	the	DET
ftr-466	962	10	meaning	meaning	NOUN
ftr-466	962	11	of	of	ADP
ftr-466	962	12	§	§	PROPN
ftr-466	962	13	1092	1092	NUM
ftr-466	962	14	if	if	SCONJ
ftr-466	962	15	"	"	PUNCT
ftr-466	962	16	contracts	contract	NOUN
ftr-466	962	17	based	base	VERB
ftr-466	962	18	on	on	ADP
ftr-466	962	19	the	the	DET
ftr-466	962	20	same	same	ADJ
ftr-466	962	21	or	or	CCONJ
ftr-466	962	22	substantially	substantially	ADV
ftr-466	962	23	similar	similar	ADJ
ftr-466	962	24	specified	specified	ADJ
ftr-466	962	25	indices	index	NOUN
ftr-466	962	26	are	be	AUX
ftr-466	962	27	purchased	purchase	VERB
ftr-466	962	28	,	,	PUNCT
ftr-466	962	29	sold	sell	VERB
ftr-466	962	30	,	,	PUNCT
ftr-466	962	31	or	or	CCONJ
ftr-466	962	32	entered	enter	VERB
ftr-466	962	33	into	into	ADP
ftr-466	962	34	on	on	ADP
ftr-466	962	35	an	an	DET
ftr-466	962	36	established	establish	VERB
ftr-466	962	37	financial	financial	ADJ
ftr-466	962	38	market	market	NOUN
ftr-466	962	39	.	.	PUNCT
ftr-466	962	40	"	"	PUNCT
ftr-466	962	41	regs	reg	NOUN
ftr-466	962	42	.	.	PUNCT
ftr-466	963	1	§	§	PROPN
ftr-466	963	2	1.1092(d)-l(cf(l	1.1092(d)-l(cf(l	NUM
ftr-466	963	3	)	)	PUNCT
ftr-466	963	4	.	.	PUNCT
ftr-466	964	1	19971	19971	NUM
ftr-466	964	2	florida	florida	PROPN
ftr-466	964	3	tax	tax	NOUN
ftr-466	964	4	review	review	NOUN
ftr-466	964	5	some	some	DET
ftr-466	964	6	commentators	commentator	NOUN
ftr-466	964	7	argue	argue	VERB
ftr-466	964	8	that	that	SCONJ
ftr-466	964	9	,	,	PUNCT
ftr-466	964	10	because	because	SCONJ
ftr-466	964	11	periodic	periodic	ADJ
ftr-466	964	12	payments	payment	NOUN
ftr-466	964	13	do	do	AUX
ftr-466	964	14	not	not	PART
ftr-466	964	15	result	result	VERB
ftr-466	964	16	from	from	ADP
ftr-466	964	17	a	a	DET
ftr-466	964	18	sale	sale	NOUN
ftr-466	964	19	or	or	CCONJ
ftr-466	964	20	exchange	exchange	NOUN
ftr-466	964	21	,	,	PUNCT
ftr-466	964	22	the	the	DET
ftr-466	964	23	character	character	NOUN
ftr-466	964	24	of	of	ADP
ftr-466	964	25	those	those	DET
ftr-466	964	26	payments	payment	NOUN
ftr-466	964	27	must	must	AUX
ftr-466	964	28	be	be	AUX
ftr-466	964	29	ordinary	ordinary	ADJ
ftr-466	964	30	.	.	PUNCT
ftr-466	964	31	"	"	PUNCT
ftr-466	965	1	8	8	NUM
ftr-466	965	2	other	other	ADJ
ftr-466	965	3	commentators	commentator	NOUN
ftr-466	965	4	state	state	VERB
ftr-466	965	5	that	that	SCONJ
ftr-466	965	6	such	such	ADJ
ftr-466	965	7	payments	payment	NOUN
ftr-466	965	8	may	may	AUX
ftr-466	965	9	give	give	VERB
ftr-466	965	10	rise	rise	NOUN
ftr-466	965	11	to	to	ADP
ftr-466	965	12	capital	capital	NOUN
ftr-466	965	13	gain	gain	NOUN
ftr-466	965	14	or	or	CCONJ
ftr-466	965	15	loss	loss	NOUN
ftr-466	965	16	.	.	PUNCT
ftr-466	965	17	"	"	PUNCT
ftr-466	966	1	9	9	NUM
ftr-466	966	2	many	many	ADJ
ftr-466	966	3	commentators	commentator	NOUN
ftr-466	966	4	,	,	PUNCT
ftr-466	966	5	however	however	ADV
ftr-466	966	6	,	,	PUNCT
ftr-466	966	7	simply	simply	ADV
ftr-466	966	8	acknowledge	acknowledge	VERB
ftr-466	966	9	that	that	SCONJ
ftr-466	966	10	the	the	DET
ftr-466	966	11	question	question	NOUN
ftr-466	966	12	remains	remain	VERB
ftr-466	966	13	open	open	ADJ
ftr-466	966	14	.	.	PUNCT
ftr-466	967	1	20	20	NUM
ftr-466	967	2	c.	c.	PROPN
ftr-466	967	3	source.-section	source.-section	PROPN
ftr-466	967	4	1.863	1.863	NUM
ftr-466	967	5	-	-	SYM
ftr-466	967	6	7(b	7(b	NOUN
ftr-466	967	7	)	)	PUNCT
ftr-466	967	8	provides	provide	VERB
ftr-466	967	9	the	the	DET
ftr-466	967	10	general	general	ADJ
ftr-466	967	11	rule	rule	NOUN
ftr-466	967	12	that	that	SCONJ
ftr-466	967	13	npc	npc	NOUN
ftr-466	967	14	income	income	NOUN
ftr-466	967	15	is	be	AUX
ftr-466	967	16	sourced	source	VERB
ftr-466	967	17	to	to	ADP
ftr-466	967	18	the	the	DET
ftr-466	967	19	residence	residence	NOUN
ftr-466	967	20	of	of	ADP
ftr-466	967	21	the	the	DET
ftr-466	967	22	recipient.12	recipient.12	NOUN
ftr-466	967	23	'	'	PUNCT
ftr-466	967	24	thus	thus	ADV
ftr-466	967	25	,	,	PUNCT
ftr-466	967	26	although	although	SCONJ
ftr-466	967	27	gold	gold	ADJ
ftr-466	967	28	notes	note	NOUN
ftr-466	967	29	and	and	CCONJ
ftr-466	967	30	equity	equity	NOUN
ftr-466	967	31	swaps	swap	NOUN
ftr-466	967	32	may	may	AUX
ftr-466	967	33	be	be	AUX
ftr-466	967	34	identical	identical	ADJ
ftr-466	967	35	to	to	ADP
ftr-466	967	36	one	one	NUM
ftr-466	967	37	another	another	DET
ftr-466	967	38	in	in	ADP
ftr-466	967	39	economic	economic	ADJ
ftr-466	967	40	substance	substance	NOUN
ftr-466	967	41	,	,	PUNCT
ftr-466	967	42	the	the	DET
ftr-466	967	43	income	income	NOUN
ftr-466	967	44	from	from	ADP
ftr-466	967	45	these	these	DET
ftr-466	967	46	two	two	NUM
ftr-466	967	47	derivatives	derivative	NOUN
ftr-466	967	48	are	be	AUX
ftr-466	967	49	subject	subject	ADJ
ftr-466	967	50	to	to	ADP
ftr-466	967	51	different	different	ADJ
ftr-466	967	52	sourcing	sourcing	NOUN
ftr-466	967	53	rules	rule	NOUN
ftr-466	967	54	.	.	PUNCT
ftr-466	968	1	the	the	DET
ftr-466	968	2	sourcing	sourcing	NOUN
ftr-466	968	3	rule	rule	NOUN
ftr-466	968	4	applicable	applicable	ADJ
ftr-466	968	5	to	to	ADP
ftr-466	968	6	equity	equity	NOUN
ftr-466	968	7	swaps	swap	NOUN
ftr-466	968	8	may	may	AUX
ftr-466	968	9	give	give	VERB
ftr-466	968	10	rise	rise	NOUN
ftr-466	968	11	to	to	ADP
ftr-466	968	12	inappropriate	inappropriate	ADJ
ftr-466	968	13	results	result	NOUN
ftr-466	968	14	in	in	ADP
ftr-466	968	15	certain	certain	ADJ
ftr-466	968	16	situations	situation	NOUN
ftr-466	968	17	.	.	PUNCT
ftr-466	969	1	'2	'2	PROPN
ftr-466	969	2	for	for	ADP
ftr-466	969	3	example	example	NOUN
ftr-466	969	4	,	,	PUNCT
ftr-466	969	5	assume	assume	VERB
ftr-466	969	6	that	that	SCONJ
ftr-466	969	7	a	a	DET
ftr-466	969	8	foreign	foreign	ADJ
ftr-466	969	9	investor	investor	NOUN
ftr-466	969	10	enters	enter	VERB
ftr-466	969	11	into	into	ADP
ftr-466	969	12	a	a	DET
ftr-466	969	13	long	long	ADJ
ftr-466	969	14	equity	equity	NOUN
ftr-466	969	15	swap	swap	NOUN
ftr-466	969	16	on	on	ADP
ftr-466	969	17	gm	gm	PROPN
ftr-466	969	18	stock	stock	NOUN
ftr-466	969	19	.	.	PUNCT
ftr-466	970	1	that	that	DET
ftr-466	970	2	swap	swap	NOUN
ftr-466	970	3	entitles	entitle	VERB
ftr-466	970	4	the	the	DET
ftr-466	970	5	foreign	foreign	ADJ
ftr-466	970	6	investor	investor	NOUN
ftr-466	970	7	to	to	ADP
ftr-466	970	8	the	the	DET
ftr-466	970	9	appreciation	appreciation	NOUN
ftr-466	970	10	and	and	CCONJ
ftr-466	970	11	dividends	dividend	NOUN
ftr-466	970	12	on	on	ADP
ftr-466	970	13	gm	gm	PROPN
ftr-466	970	14	stock	stock	NOUN
ftr-466	970	15	.	.	PUNCT
ftr-466	971	1	if	if	SCONJ
ftr-466	971	2	that	that	DET
ftr-466	971	3	investor	investor	NOUN
ftr-466	971	4	had	have	AUX
ftr-466	971	5	purchased	purchase	VERB
ftr-466	971	6	gm	gm	PROPN
ftr-466	971	7	stock	stock	NOUN
ftr-466	971	8	,	,	PUNCT
ftr-466	971	9	these	these	DET
ftr-466	971	10	dividend	dividend	NOUN
ftr-466	971	11	payments	payment	NOUN
ftr-466	971	12	would	would	AUX
ftr-466	971	13	be	be	AUX
ftr-466	971	14	subject	subject	ADJ
ftr-466	971	15	to	to	ADP
ftr-466	971	16	u.s	u.s	PROPN
ftr-466	971	17	.	.	PROPN
ftr-466	971	18	withholding	withholding	NOUN
ftr-466	971	19	tax	tax	NOUN
ftr-466	971	20	.	.	PUNCT
ftr-466	972	1	however	however	ADV
ftr-466	972	2	,	,	PUNCT
ftr-466	972	3	because	because	SCONJ
ftr-466	972	4	the	the	DET
ftr-466	972	5	regulations	regulation	NOUN
ftr-466	972	6	provide	provide	VERB
ftr-466	972	7	that	that	PRON
ftr-466	972	8	swap	swap	NOUN
ftr-466	972	9	payments	payment	NOUN
ftr-466	972	10	are	be	AUX
ftr-466	972	11	sourced	source	VERB
ftr-466	972	12	to	to	ADP
ftr-466	972	13	the	the	DET
ftr-466	972	14	residence	residence	NOUN
ftr-466	972	15	of	of	ADP
ftr-466	972	16	the	the	DET
ftr-466	972	17	payee	payee	NOUN
ftr-466	972	18	,	,	PUNCT
ftr-466	972	19	the	the	DET
ftr-466	972	20	foreign	foreign	ADJ
ftr-466	972	21	investor	investor	NOUN
ftr-466	972	22	will	will	AUX
ftr-466	972	23	not	not	PART
ftr-466	972	24	be	be	AUX
ftr-466	972	25	subject	subject	ADJ
ftr-466	972	26	to	to	ADP
ftr-466	972	27	u.s	u.s	PROPN
ftr-466	972	28	.	.	PROPN
ftr-466	972	29	tax	tax	NOUN
ftr-466	972	30	when	when	SCONJ
ftr-466	972	31	he	he	PRON
ftr-466	972	32	receives	receive	VERB
ftr-466	972	33	a	a	DET
ftr-466	972	34	swap	swap	NOUN
ftr-466	972	35	payment	payment	NOUN
ftr-466	972	36	equal	equal	ADJ
ftr-466	972	37	to	to	ADP
ftr-466	972	38	the	the	DET
ftr-466	972	39	amount	amount	NOUN
ftr-466	972	40	of	of	ADP
ftr-466	972	41	dividends	dividend	NOUN
ftr-466	972	42	declared	declare	VERB
ftr-466	972	43	on	on	ADP
ftr-466	972	44	gm	gm	PROPN
ftr-466	972	45	stock	stock	NOUN
ftr-466	972	46	.	.	PUNCT
ftr-466	973	1	"2	"2	VERB
ftr-466	973	2	the	the	DET
ftr-466	973	3	preamble	preamble	NOUN
ftr-466	973	4	to	to	ADP
ftr-466	973	5	regulations	regulation	NOUN
ftr-466	973	6	section	section	NOUN
ftr-466	973	7	1.446	1.446	NUM
ftr-466	973	8	-	-	SYM
ftr-466	973	9	3	3	NUM
ftr-466	973	10	indicates	indicate	VERB
ftr-466	973	11	that	that	SCONJ
ftr-466	973	12	the	the	DET
ftr-466	973	13	service	service	NOUN
ftr-466	973	14	is	be	AUX
ftr-466	973	15	aware	aware	ADJ
ftr-466	973	16	of	of	ADP
ftr-466	973	17	this	this	DET
ftr-466	973	18	potential	potential	ADJ
ftr-466	973	19	abuse	abuse	NOUN
ftr-466	973	20	and	and	CCONJ
ftr-466	973	21	is	be	AUX
ftr-466	973	22	considering	consider	VERB
ftr-466	973	23	altering	alter	VERB
ftr-466	973	24	the	the	DET
ftr-466	973	25	sourcing	sourcing	NOUN
ftr-466	973	26	rules	rule	NOUN
ftr-466	973	27	applicable	applicable	ADJ
ftr-466	973	28	to	to	ADP
ftr-466	973	29	certain	certain	ADJ
ftr-466	973	30	npcs	npc	NOUN
ftr-466	973	31	.	.	PUNCT
ftr-466	974	1	24	24	NUM
ftr-466	974	2	118	118	NUM
ftr-466	974	3	.	.	PUNCT
ftr-466	975	1	harmon	harmon	PROPN
ftr-466	975	2	&	&	CCONJ
ftr-466	975	3	breen	breen	PROPN
ftr-466	975	4	,	,	PUNCT
ftr-466	975	5	supra	supra	PROPN
ftr-466	975	6	note	note	PROPN
ftr-466	975	7	116	116	NUM
ftr-466	975	8	,	,	PUNCT
ftr-466	975	9	at	at	ADP
ftr-466	975	10	482	482	NUM
ftr-466	975	11	.	.	PROPN
ftr-466	975	12	119	119	NUM
ftr-466	975	13	.	.	PUNCT
ftr-466	976	1	kleinbard	kleinbard	ADJ
ftr-466	976	2	,	,	PUNCT
ftr-466	976	3	supra	supra	PROPN
ftr-466	976	4	note	note	NOUN
ftr-466	976	5	69	69	NUM
ftr-466	976	6	,	,	PUNCT
ftr-466	976	7	at	at	ADP
ftr-466	976	8	1341	1341	NUM
ftr-466	976	9	-	-	SYM
ftr-466	976	10	44	44	NUM
ftr-466	976	11	.	.	PUNCT
ftr-466	976	12	120	120	NUM
ftr-466	976	13	.	.	PUNCT
ftr-466	977	1	see	see	VERB
ftr-466	977	2	harmon	harmon	PROPN
ftr-466	977	3	&	&	CCONJ
ftr-466	977	4	breen	breen	PROPN
ftr-466	977	5	,	,	PUNCT
ftr-466	977	6	supra	supra	PROPN
ftr-466	977	7	note	note	PROPN
ftr-466	977	8	116	116	NUM
ftr-466	977	9	,	,	PUNCT
ftr-466	977	10	at	at	ADP
ftr-466	977	11	482	482	NUM
ftr-466	977	12	.	.	PROPN
ftr-466	977	13	121	121	NUM
ftr-466	977	14	.	.	PUNCT
ftr-466	978	1	regs	regs	PROPN
ftr-466	978	2	.	.	PUNCT
ftr-466	979	1	§	§	PROPN
ftr-466	979	2	1.863	1.863	NUM
ftr-466	979	3	-	-	SYM
ftr-466	979	4	7(b	7(b	NOUN
ftr-466	979	5	)	)	PUNCT
ftr-466	979	6	;	;	PUNCT
ftr-466	979	7	see	see	VERB
ftr-466	979	8	also	also	ADV
ftr-466	979	9	2	2	NUM
ftr-466	979	10	kramer	kramer	NOUN
ftr-466	979	11	,	,	PUNCT
ftr-466	979	12	supra	supra	PROPN
ftr-466	979	13	note	note	PROPN
ftr-466	979	14	58	58	NUM
ftr-466	979	15	,	,	PUNCT
ftr-466	979	16	at	at	ADP
ftr-466	979	17	1466	1466	NUM
ftr-466	979	18	.	.	PUNCT
ftr-466	980	1	122	122	NUM
ftr-466	980	2	.	.	PUNCT
ftr-466	981	1	see	see	VERB
ftr-466	981	2	may	may	AUX
ftr-466	981	3	,	,	PUNCT
ftr-466	981	4	supra	supra	PROPN
ftr-466	981	5	note	note	PROPN
ftr-466	981	6	25	25	NUM
ftr-466	981	7	,	,	PUNCT
ftr-466	981	8	at	at	ADP
ftr-466	981	9	1228	1228	NUM
ftr-466	981	10	(	(	PUNCT
ftr-466	981	11	analyzing	analyze	VERB
ftr-466	981	12	the	the	DET
ftr-466	981	13	way	way	NOUN
ftr-466	981	14	in	in	ADP
ftr-466	981	15	which	which	PRON
ftr-466	981	16	foreign	foreign	ADJ
ftr-466	981	17	investors	investor	NOUN
ftr-466	981	18	can	can	AUX
ftr-466	981	19	manipulate	manipulate	VERB
ftr-466	981	20	the	the	DET
ftr-466	981	21	sourcing	sourcing	NOUN
ftr-466	981	22	rules	rule	NOUN
ftr-466	981	23	of	of	ADP
ftr-466	981	24	regs	reg	NOUN
ftr-466	981	25	.	.	PUNCT
ftr-466	982	1	§	§	PROPN
ftr-466	982	2	1.863	1.863	NUM
ftr-466	982	3	-	-	SYM
ftr-466	982	4	7(b	7(b	NOUN
ftr-466	982	5	)	)	PUNCT
ftr-466	982	6	to	to	PART
ftr-466	982	7	avoid	avoid	VERB
ftr-466	982	8	withholding	withhold	VERB
ftr-466	982	9	taxes	taxis	NOUN
ftr-466	982	10	)	)	PUNCT
ftr-466	982	11	.	.	PUNCT
ftr-466	983	1	123	123	NUM
ftr-466	983	2	.	.	PUNCT
ftr-466	984	1	see	see	VERB
ftr-466	984	2	regs	reg	NOUN
ftr-466	984	3	.	.	PUNCT
ftr-466	985	1	§	§	PROPN
ftr-466	985	2	1.863	1.863	NUM
ftr-466	985	3	-	-	SYM
ftr-466	985	4	7(b	7(b	NOUN
ftr-466	985	5	)	)	PUNCT
ftr-466	985	6	.	.	PUNCT
ftr-466	986	1	124	124	NUM
ftr-466	986	2	.	.	PUNCT
ftr-466	987	1	t.d	t.d	PROPN
ftr-466	987	2	.	.	PROPN
ftr-466	987	3	8491	8491	NUM
ftr-466	987	4	,	,	PUNCT
ftr-466	987	5	1993	1993	NUM
ftr-466	987	6	-	-	SYM
ftr-466	987	7	2	2	NUM
ftr-466	987	8	c.b	c.b	PROPN
ftr-466	987	9	.	.	PROPN
ftr-466	987	10	215	215	NUM
ftr-466	987	11	.	.	PUNCT
ftr-466	988	1	the	the	DET
ftr-466	988	2	preamble	preamble	ADJ
ftr-466	988	3	states	state	NOUN
ftr-466	988	4	:	:	PUNCT
ftr-466	989	1	[	[	X
ftr-466	989	2	t]he	t]he	ADV
ftr-466	989	3	final	final	ADJ
ftr-466	989	4	[	[	X
ftr-466	989	5	section	section	NOUN
ftr-466	989	6	1.446	1.446	NUM
ftr-466	989	7	-	-	SYM
ftr-466	989	8	3	3	NUM
ftr-466	989	9	]	]	PUNCT
ftr-466	989	10	regulations	regulation	NOUN
ftr-466	989	11	provide	provide	VERB
ftr-466	989	12	that	that	SCONJ
ftr-466	989	13	a	a	DET
ftr-466	989	14	specified	specified	ADJ
ftr-466	989	15	index	index	NOUN
ftr-466	989	16	may	may	AUX
ftr-466	989	17	be	be	AUX
ftr-466	989	18	almost	almost	ADV
ftr-466	989	19	any	any	DET
ftr-466	989	20	fixed	fix	VERB
ftr-466	989	21	rate	rate	NOUN
ftr-466	989	22	or	or	CCONJ
ftr-466	989	23	variable	variable	ADJ
ftr-466	989	24	rate	rate	NOUN
ftr-466	989	25	,	,	PUNCT
ftr-466	989	26	price	price	NOUN
ftr-466	989	27	,	,	PUNCT
ftr-466	989	28	or	or	CCONJ
ftr-466	989	29	amount	amount	NOUN
ftr-466	989	30	based	base	VERB
ftr-466	989	31	on	on	ADP
ftr-466	989	32	current	current	ADJ
ftr-466	989	33	,	,	PUNCT
ftr-466	989	34	objectively	objectively	ADV
ftr-466	989	35	determinable	determinable	VERB
ftr-466	989	36	financial	financial	ADJ
ftr-466	989	37	or	or	CCONJ
ftr-466	989	38	economic	economic	ADJ
ftr-466	989	39	information	information	NOUN
ftr-466	989	40	.	.	PUNCT
ftr-466	990	1	in	in	ADP
ftr-466	990	2	light	light	NOUN
ftr-466	990	3	of	of	ADP
ftr-466	990	4	the	the	DET
ftr-466	990	5	broad	broad	ADJ
ftr-466	990	6	definition	definition	NOUN
ftr-466	990	7	of	of	ADP
ftr-466	990	8	specified	specified	ADJ
ftr-466	990	9	index	index	NOUN
ftr-466	990	10	,	,	PUNCT
ftr-466	990	11	the	the	DET
ftr-466	990	12	irs	irs	PROPN
ftr-466	990	13	is	be	AUX
ftr-466	990	14	considering	consider	VERB
ftr-466	990	15	whether	whether	SCONJ
ftr-466	990	16	notional	notional	ADJ
ftr-466	990	17	principal	principal	ADJ
ftr-466	990	18	contracts	contract	NOUN
ftr-466	990	19	involving	involve	VERB
ftr-466	990	20	certain	certain	ADJ
ftr-466	990	21	specified	specified	ADJ
ftr-466	990	22	indices	index	NOUN
ftr-466	990	23	(	(	PUNCT
ftr-466	990	24	e.g.	e.g.	ADV
ftr-466	990	25	,	,	PUNCT
ftr-466	990	26	one	one	NUM
ftr-466	990	27	issuer	issuer	NOUN
ftr-466	990	28	's	's	PART
ftr-466	990	29	stock	stock	NOUN
ftr-466	990	30	)	)	PUNCT
ftr-466	990	31	should	should	AUX
ftr-466	990	32	be	be	AUX
ftr-466	990	33	excluded	exclude	VERB
ftr-466	990	34	from	from	ADP
ftr-466	990	35	the	the	DET
ftr-466	990	36	general	general	ADJ
ftr-466	990	37	sourcing	sourcing	NOUN
ftr-466	990	38	rules	rule	NOUN
ftr-466	990	39	of	of	ADP
ftr-466	990	40	sections	section	NOUN
ftr-466	990	41	861	861	NUM
ftr-466	990	42	through	through	ADP
ftr-466	990	43	865	865	NUM
ftr-466	990	44	....	....	PUNCT
ftr-466	991	1	i	i	PRON
ftr-466	991	2	d.	d.	PROPN
ftr-466	991	3	;	;	PUNCT
ftr-466	991	4	see	see	VERB
ftr-466	991	5	also	also	ADV
ftr-466	991	6	hariton	hariton	NOUN
ftr-466	991	7	,	,	PUNCT
ftr-466	991	8	supra	supra	PROPN
ftr-466	991	9	note	note	NOUN
ftr-466	991	10	95	95	NUM
ftr-466	991	11	,	,	PUNCT
ftr-466	991	12	at	at	ADP
ftr-466	991	13	1222	1222	NUM
ftr-466	991	14	-	-	SYM
ftr-466	991	15	23	23	NUM
ftr-466	991	16	(	(	PUNCT
ftr-466	991	17	"	"	PUNCT
ftr-466	991	18	the	the	DET
ftr-466	991	19	...	...	PUNCT
ftr-466	991	20	conclusion	conclusion	NOUN
ftr-466	991	21	that	that	SCONJ
ftr-466	991	22	income	income	NOUN
ftr-466	991	23	from	from	ADP
ftr-466	991	24	an	an	DET
ftr-466	991	25	equity	equity	NOUN
ftr-466	991	26	-	-	PUNCT
ftr-466	991	27	index	index	NOUN
ftr-466	991	28	swap	swap	NOUN
ftr-466	991	29	qualifies	qualifie	NOUN
ftr-466	991	30	for	for	ADP
ftr-466	991	31	sourcing	source	VERB
ftr-466	991	32	under	under	ADP
ftr-466	991	33	the	the	DET
ftr-466	991	34	residence	residence	NOUN
ftr-466	991	35	rule	rule	NOUN
ftr-466	991	36	raises	raise	VERB
ftr-466	991	37	some	some	DET
ftr-466	991	38	troubling	troubling	ADJ
ftr-466	991	39	questions	question	NOUN
ftr-466	991	40	,	,	PUNCT
ftr-466	991	41	however	however	ADV
ftr-466	991	42	.	.	PUNCT
ftr-466	992	1	the	the	DET
ftr-466	992	2	withholding	withholding	NOUN
ftr-466	992	3	tax	tax	NOUN
ftr-466	992	4	on	on	ADP
ftr-466	992	5	u.s.-source	u.s.-source	ADJ
ftr-466	992	6	dividends	dividend	NOUN
ftr-466	992	7	...	...	PUNCT
ftr-466	992	8	can	can	AUX
ftr-466	992	9	be	be	AUX
ftr-466	992	10	avoided	avoid	VERB
ftr-466	992	11	through	through	ADP
ftr-466	992	12	the	the	DET
ftr-466	992	13	issuance	issuance	NOUN
ftr-466	992	14	,	,	PUNCT
ftr-466	992	15	by	by	ADP
ftr-466	992	16	foreign	foreign	ADJ
ftr-466	992	17	financial	financial	ADJ
ftr-466	992	18	institutions	institution	NOUN
ftr-466	992	19	,	,	PUNCT
ftr-466	992	20	of	of	ADP
ftr-466	992	21	'	'	PUNCT
ftr-466	992	22	surrogate	surrogate	ADJ
ftr-466	992	23	stock	stock	NOUN
ftr-466	992	24	'	'	PUNCT
ftr-466	992	25	of	of	ADP
ftr-466	992	26	u.s	u.s	PROPN
ftr-466	992	27	.	.	PROPN
ftr-466	992	28	corporations	corporation	NOUN
ftr-466	992	29	.	.	PUNCT
ftr-466	992	30	"	"	PUNCT
ftr-466	992	31	)	)	PUNCT
ftr-466	992	32	;	;	PUNCT
ftr-466	992	33	may	may	AUX
ftr-466	992	34	,	,	PUNCT
ftr-466	992	35	supra	supra	PROPN
ftr-466	992	36	note	note	PROPN
ftr-466	992	37	25	25	NUM
ftr-466	992	38	,	,	PUNCT
ftr-466	992	39	at	at	ADP
ftr-466	992	40	1225	1225	NUM
ftr-466	992	41	(	(	PUNCT
ftr-466	992	42	indicating	indicate	VERB
ftr-466	992	43	that	that	SCONJ
ftr-466	992	44	foreign	foreign	ADJ
ftr-466	992	45	investors	investor	NOUN
ftr-466	992	46	can	can	AUX
ftr-466	992	47	avoid	avoid	VERB
ftr-466	992	48	u.s	u.s	PROPN
ftr-466	992	49	.	.	PROPN
ftr-466	992	50	withholding	withhold	VERB
ftr-466	992	51	taxes	taxis	NOUN
ftr-466	992	52	by	by	ADP
ftr-466	992	53	entering	enter	VERB
ftr-466	992	54	into	into	ADP
ftr-466	992	55	equity	equity	NOUN
ftr-466	992	56	swaps	swap	NOUN
ftr-466	992	57	)	)	PUNCT
ftr-466	992	58	.	.	PUNCT
ftr-466	993	1	[	[	X
ftr-466	993	2	vol	vol	NOUN
ftr-466	993	3	3:8	3:8	NUM
ftr-466	993	4	economically	economically	ADV
ftr-466	993	5	equivalent	equivalent	ADJ
ftr-466	993	6	financial	financial	ADJ
ftr-466	993	7	instnnenis	instnnenis	NOUN
ftr-466	993	8	another	another	DET
ftr-466	993	9	discrepancy	discrepancy	NOUN
ftr-466	993	10	in	in	ADP
ftr-466	993	11	the	the	DET
ftr-466	993	12	npc	npc	NOUN
ftr-466	993	13	sourcing	sourcing	NOUN
ftr-466	993	14	rules	rule	VERB
ftr-466	993	15	concerns	concern	NOUN
ftr-466	993	16	long	long	ADJ
ftr-466	993	17	equity	equity	NOUN
ftr-466	993	18	swaps	swap	NOUN
ftr-466	993	19	into	into	ADP
ftr-466	993	20	u.s	u.s	PROPN
ftr-466	993	21	.	.	PROPN
ftr-466	993	22	real	real	ADJ
ftr-466	993	23	property	property	NOUN
ftr-466	993	24	.	.	PUNCT
ftr-466	994	1	the	the	DET
ftr-466	994	2	disposition	disposition	NOUN
ftr-466	994	3	of	of	ADP
ftr-466	994	4	long	long	ADJ
ftr-466	994	5	forward	forward	ADJ
ftr-466	994	6	contracts	contract	NOUN
ftr-466	994	7	on	on	ADP
ftr-466	994	8	u.s	u.s	PROPN
ftr-466	994	9	.	.	PROPN
ftr-466	994	10	real	real	ADJ
ftr-466	994	11	property	property	NOUN
ftr-466	994	12	gives	give	VERB
ftr-466	994	13	rise	rise	NOUN
ftr-466	994	14	to	to	ADP
ftr-466	994	15	u.s	u.s	PROPN
ftr-466	994	16	.	.	PROPN
ftr-466	994	17	source	source	NOUN
ftr-466	994	18	income	income	NOUN
ftr-466	994	19	,	,	PUNCT
ftr-466	994	20	because	because	SCONJ
ftr-466	994	21	a	a	DET
ftr-466	994	22	forward	forward	ADJ
ftr-466	994	23	contract	contract	NOUN
ftr-466	994	24	qualifies	qualifie	NOUN
ftr-466	994	25	as	as	ADP
ftr-466	994	26	a	a	DET
ftr-466	994	27	u.s	u.s	PROPN
ftr-466	994	28	.	.	PROPN
ftr-466	994	29	real	real	ADJ
ftr-466	994	30	property	property	NOUN
ftr-466	994	31	interest	interest	NOUN
ftr-466	994	32	.	.	PUNCT
ftr-466	995	1	'2	'2	PROPN
ftr-466	995	2	a	a	DET
ftr-466	995	3	long	long	ADJ
ftr-466	995	4	equity	equity	NOUN
ftr-466	995	5	swap	swap	NOUN
ftr-466	995	6	into	into	ADP
ftr-466	995	7	u.s	u.s	PROPN
ftr-466	995	8	.	.	PROPN
ftr-466	995	9	real	real	ADJ
ftr-466	995	10	property	property	NOUN
ftr-466	995	11	may	may	AUX
ftr-466	995	12	not	not	PART
ftr-466	995	13	qualify	qualify	VERB
ftr-466	995	14	as	as	ADP
ftr-466	995	15	a	a	DET
ftr-466	995	16	u.s	u.s	PROPN
ftr-466	995	17	.	.	PROPN
ftr-466	995	18	real	real	ADJ
ftr-466	995	19	property	property	NOUN
ftr-466	995	20	interest	interest	NOUN
ftr-466	995	21	,	,	PUNCT
ftr-466	995	22	because	because	SCONJ
ftr-466	995	23	the	the	DET
ftr-466	995	24	purchaser	purchaser	NOUN
ftr-466	995	25	of	of	ADP
ftr-466	995	26	that	that	DET
ftr-466	995	27	equity	equity	NOUN
ftr-466	995	28	swap	swap	NOUN
ftr-466	995	29	does	do	AUX
ftr-466	995	30	not	not	PART
ftr-466	995	31	acquire	acquire	VERB
ftr-466	995	32	a	a	DET
ftr-466	995	33	direct	direct	ADJ
ftr-466	995	34	ownership	ownership	NOUN
ftr-466	995	35	interest	interest	NOUN
ftr-466	995	36	in	in	ADP
ftr-466	995	37	that	that	DET
ftr-466	995	38	land	land	NOUN
ftr-466	995	39	.	.	PUNCT
ftr-466	996	1	the	the	DET
ftr-466	996	2	service	service	NOUN
ftr-466	996	3	can	can	AUX
ftr-466	996	4	argue	argue	VERB
ftr-466	996	5	that	that	SCONJ
ftr-466	996	6	a	a	DET
ftr-466	996	7	long	long	ADJ
ftr-466	996	8	equity	equity	NOUN
ftr-466	996	9	swap	swap	NOUN
ftr-466	996	10	is	be	AUX
ftr-466	996	11	an	an	DET
ftr-466	996	12	interest	interest	NOUN
ftr-466	996	13	in	in	ADP
ftr-466	996	14	u.s	u.s	PROPN
ftr-466	996	15	.	.	PROPN
ftr-466	996	16	real	real	ADJ
ftr-466	996	17	property	property	NOUN
ftr-466	996	18	because	because	SCONJ
ftr-466	996	19	a	a	DET
ftr-466	996	20	long	long	ADJ
ftr-466	996	21	equity	equity	NOUN
ftr-466	996	22	swap	swap	NOUN
ftr-466	996	23	constitutes	constitute	VERB
ftr-466	996	24	a	a	DET
ftr-466	996	25	"	"	PUNCT
ftr-466	996	26	direct	direct	ADJ
ftr-466	996	27	or	or	CCONJ
ftr-466	996	28	indirect	indirect	ADJ
ftr-466	996	29	right	right	NOUN
ftr-466	996	30	to	to	PART
ftr-466	996	31	share	share	VERB
ftr-466	996	32	in	in	ADP
ftr-466	996	33	the	the	DET
ftr-466	996	34	appreciation	appreciation	NOUN
ftr-466	996	35	in	in	ADP
ftr-466	996	36	the	the	DET
ftr-466	996	37	value	value	NOUN
ftr-466	996	38	,	,	PUNCT
ftr-466	996	39	or	or	CCONJ
ftr-466	996	40	in	in	ADP
ftr-466	996	41	the	the	DET
ftr-466	996	42	gross	gross	ADJ
ftr-466	996	43	or	or	CCONJ
ftr-466	996	44	net	net	ADJ
ftr-466	996	45	proceeds	proceed	NOUN
ftr-466	996	46	or	or	CCONJ
ftr-466	996	47	profits	profit	NOUN
ftr-466	996	48	generated	generate	VERB
ftr-466	996	49	by	by	ADP
ftr-466	996	50	[	[	PUNCT
ftr-466	996	51	the	the	DET
ftr-466	996	52	underlying	underlie	VERB
ftr-466	996	53	real	real	ADJ
ftr-466	996	54	property	property	NOUN
ftr-466	996	55	]	]	PUNCT
ftr-466	996	56	,	,	PUNCT
ftr-466	996	57	"	"	PUNCT
ftr-466	996	58	which	which	PRON
ftr-466	996	59	right	right	ADV
ftr-466	996	60	is	be	AUX
ftr-466	996	61	classified	classify	VERB
ftr-466	996	62	by	by	ADP
ftr-466	996	63	the	the	DET
ftr-466	996	64	regulations	regulation	NOUN
ftr-466	996	65	as	as	ADP
ftr-466	996	66	an	an	DET
ftr-466	996	67	ownership	ownership	NOUN
ftr-466	996	68	interest	interest	NOUN
ftr-466	996	69	in	in	ADP
ftr-466	996	70	u.s	u.s	PROPN
ftr-466	996	71	.	.	PROPN
ftr-466	996	72	real	real	ADJ
ftr-466	996	73	property.12	property.12	PROPN
ftr-466	996	74	6	6	NUM
ftr-466	996	75	that	that	DET
ftr-466	996	76	argument	argument	NOUN
ftr-466	996	77	will	will	AUX
ftr-466	996	78	likely	likely	ADV
ftr-466	996	79	fail	fail	VERB
ftr-466	996	80	,	,	PUNCT
ftr-466	996	81	however	however	ADV
ftr-466	996	82	,	,	PUNCT
ftr-466	996	83	because	because	SCONJ
ftr-466	996	84	the	the	DET
ftr-466	996	85	purchaser	purchaser	NOUN
ftr-466	996	86	of	of	ADP
ftr-466	996	87	a	a	DET
ftr-466	996	88	long	long	ADJ
ftr-466	996	89	equity	equity	NOUN
ftr-466	996	90	swap	swap	NOUN
ftr-466	996	91	does	do	AUX
ftr-466	996	92	not	not	PART
ftr-466	996	93	actually	actually	ADV
ftr-466	996	94	share	share	VERB
ftr-466	996	95	in	in	ADP
ftr-466	996	96	the	the	DET
ftr-466	996	97	appreciation	appreciation	NOUN
ftr-466	996	98	in	in	ADP
ftr-466	996	99	,	,	PUNCT
ftr-466	996	100	or	or	CCONJ
ftr-466	996	101	in	in	ADP
ftr-466	996	102	the	the	DET
ftr-466	996	103	proceeds	proceed	NOUN
ftr-466	996	104	generated	generate	VERB
ftr-466	996	105	by	by	ADP
ftr-466	996	106	,	,	PUNCT
ftr-466	996	107	the	the	DET
ftr-466	996	108	underlying	underlie	VERB
ftr-466	996	109	real	real	ADJ
ftr-466	996	110	property	property	NOUN
ftr-466	996	111	.	.	PUNCT
ftr-466	997	1	put	put	VERB
ftr-466	997	2	differently	differently	ADV
ftr-466	997	3	,	,	PUNCT
ftr-466	997	4	the	the	DET
ftr-466	997	5	owner	owner	NOUN
ftr-466	997	6	of	of	ADP
ftr-466	997	7	u.s	u.s	PROPN
ftr-466	997	8	.	.	PROPN
ftr-466	997	9	real	real	ADJ
ftr-466	997	10	property	property	NOUN
ftr-466	997	11	can	can	AUX
ftr-466	997	12	sell	sell	VERB
ftr-466	997	13	a	a	DET
ftr-466	997	14	thousand	thousand	NUM
ftr-466	997	15	different	different	ADJ
ftr-466	997	16	equity	equity	NOUN
ftr-466	997	17	swaps	swap	NOUN
ftr-466	997	18	,	,	PUNCT
ftr-466	997	19	each	each	PRON
ftr-466	997	20	of	of	ADP
ftr-466	997	21	which	which	PRON
ftr-466	997	22	entitles	entitle	VERB
ftr-466	997	23	the	the	DET
ftr-466	997	24	counterparty	counterparty	NOUN
ftr-466	997	25	to	to	ADP
ftr-466	997	26	the	the	DET
ftr-466	997	27	rent	rent	NOUN
ftr-466	997	28	and	and	CCONJ
ftr-466	997	29	appreciation	appreciation	NOUN
ftr-466	997	30	of	of	ADP
ftr-466	997	31	that	that	DET
ftr-466	997	32	u.s	u.s	PROPN
ftr-466	997	33	.	.	PROPN
ftr-466	997	34	real	real	ADJ
ftr-466	997	35	property	property	NOUN
ftr-466	997	36	.	.	PUNCT
ftr-466	998	1	it	it	PRON
ftr-466	998	2	would	would	AUX
ftr-466	998	3	be	be	AUX
ftr-466	998	4	quite	quite	ADV
ftr-466	998	5	difficult	difficult	ADJ
ftr-466	998	6	for	for	SCONJ
ftr-466	998	7	the	the	DET
ftr-466	998	8	service	service	NOUN
ftr-466	998	9	to	to	PART
ftr-466	998	10	contend	contend	VERB
ftr-466	998	11	that	that	SCONJ
ftr-466	998	12	all	all	DET
ftr-466	998	13	1,000	1,000	NUM
ftr-466	998	14	counterparties	counterpartie	NOUN
ftr-466	998	15	share	share	NOUN
ftr-466	998	16	in	in	ADP
ftr-466	998	17	the	the	DET
ftr-466	998	18	rent	rent	NOUN
ftr-466	998	19	and	and	CCONJ
ftr-466	998	20	appreciation	appreciation	NOUN
ftr-466	998	21	when	when	SCONJ
ftr-466	998	22	each	each	DET
ftr-466	998	23	counterparty	counterparty	NOUN
ftr-466	998	24	has	have	VERB
ftr-466	998	25	a	a	DET
ftr-466	998	26	right	right	NOUN
ftr-466	998	27	to	to	PART
ftr-466	998	28	100	100	NUM
ftr-466	998	29	%	%	NOUN
ftr-466	998	30	of	of	ADP
ftr-466	998	31	these	these	DET
ftr-466	998	32	items	item	NOUN
ftr-466	998	33	.	.	PUNCT
ftr-466	999	1	27	27	NUM
ftr-466	999	2	thus	thus	ADV
ftr-466	999	3	,	,	PUNCT
ftr-466	999	4	it	it	PRON
ftr-466	999	5	appears	appear	VERB
ftr-466	999	6	that	that	SCONJ
ftr-466	999	7	income	income	NOUN
ftr-466	999	8	from	from	ADP
ftr-466	999	9	long	long	ADJ
ftr-466	999	10	equity	equity	NOUN
ftr-466	999	11	swaps	swap	NOUN
ftr-466	999	12	into	into	ADP
ftr-466	999	13	u.s	u.s	PROPN
ftr-466	999	14	.	.	PROPN
ftr-466	999	15	real	real	ADJ
ftr-466	999	16	property	property	NOUN
ftr-466	999	17	will	will	AUX
ftr-466	999	18	be	be	AUX
ftr-466	999	19	sourced	source	VERB
ftr-466	999	20	to	to	ADP
ftr-466	999	21	the	the	DET
ftr-466	999	22	residence	residence	NOUN
ftr-466	999	23	of	of	ADP
ftr-466	999	24	the	the	DET
ftr-466	999	25	payee	payee	NOUN
ftr-466	999	26	.	.	PUNCT
ftr-466	1000	1	the	the	DET
ftr-466	1000	2	service	service	NOUN
ftr-466	1000	3	acknowledges	acknowledge	VERB
ftr-466	1000	4	that	that	SCONJ
ftr-466	1000	5	this	this	DET
ftr-466	1000	6	result	result	NOUN
ftr-466	1000	7	is	be	AUX
ftr-466	1000	8	problematic	problematic	ADJ
ftr-466	1000	9	,	,	PUNCT
ftr-466	1000	10	ts	ts	ADV
ftr-466	1000	11	but	but	CCONJ
ftr-466	1000	12	has	have	VERB
ftr-466	1000	13	yet	yet	ADV
ftr-466	1000	14	to	to	PART
ftr-466	1000	15	address	address	VERB
ftr-466	1000	16	the	the	DET
ftr-466	1000	17	problem	problem	NOUN
ftr-466	1000	18	through	through	ADP
ftr-466	1000	19	regulations	regulation	NOUN
ftr-466	1000	20	.	.	PUNCT
ftr-466	1001	1	iv	iv	X
ftr-466	1001	2	.	.	PUNCT
ftr-466	1002	1	economic	economic	ADJ
ftr-466	1002	2	equivalencies	equivalencie	NOUN
ftr-466	1002	3	derivatives	derivative	NOUN
ftr-466	1002	4	are	be	AUX
ftr-466	1002	5	financial	financial	ADJ
ftr-466	1002	6	instruments	instrument	NOUN
ftr-466	1002	7	that	that	PRON
ftr-466	1002	8	increase	increase	VERB
ftr-466	1002	9	or	or	CCONJ
ftr-466	1002	10	decrease	decrease	VERB
ftr-466	1002	11	in	in	ADP
ftr-466	1002	12	value	value	NOUN
ftr-466	1002	13	in	in	ADP
ftr-466	1002	14	relation	relation	NOUN
ftr-466	1002	15	to	to	ADP
ftr-466	1002	16	the	the	DET
ftr-466	1002	17	movement	movement	NOUN
ftr-466	1002	18	in	in	ADP
ftr-466	1002	19	value	value	NOUN
ftr-466	1002	20	of	of	ADP
ftr-466	1002	21	the	the	DET
ftr-466	1002	22	underlying	underlie	VERB
ftr-466	1002	23	property	property	NOUN
ftr-466	1002	24	.	.	PUNCT
ftr-466	1003	1	the	the	DET
ftr-466	1003	2	value	value	NOUN
ftr-466	1003	3	of	of	ADP
ftr-466	1003	4	the	the	DET
ftr-466	1003	5	underlying	underlie	VERB
ftr-466	1003	6	property	property	NOUN
ftr-466	1003	7	can	can	AUX
ftr-466	1003	8	move	move	VERB
ftr-466	1003	9	in	in	ADP
ftr-466	1003	10	only	only	ADV
ftr-466	1003	11	two	two	NUM
ftr-466	1003	12	directions	direction	NOUN
ftr-466	1003	13	-	-	PUNCT
ftr-466	1003	14	up	up	NOUN
ftr-466	1003	15	or	or	CCONJ
ftr-466	1003	16	down	down	ADV
ftr-466	1003	17	.	.	PUNCT
ftr-466	1004	1	because	because	SCONJ
ftr-466	1004	2	there	there	PRON
ftr-466	1004	3	are	be	VERB
ftr-466	1004	4	more	more	ADJ
ftr-466	1004	5	than	than	ADP
ftr-466	1004	6	two	two	NUM
ftr-466	1004	7	types	type	NOUN
ftr-466	1004	8	of	of	ADP
ftr-466	1004	9	derivatives	derivative	NOUN
ftr-466	1004	10	,	,	PUNCT
ftr-466	1004	11	one	one	PRON
ftr-466	1004	12	must	must	AUX
ftr-466	1004	13	conclude	conclude	VERB
ftr-466	1004	14	that	that	SCONJ
ftr-466	1004	15	certain	certain	ADJ
ftr-466	1004	16	derivatives	derivative	NOUN
ftr-466	1004	17	are	be	AUX
ftr-466	1004	18	economically	economically	ADV
ftr-466	1004	19	equivalent	equivalent	ADJ
ftr-466	1004	20	to	to	ADP
ftr-466	1004	21	one	one	NUM
ftr-466	1004	22	another	another	DET
ftr-466	1004	23	.	.	PUNCT
ftr-466	1005	1	"'2	"'2	PUNCT
ftr-466	1006	1	one	one	PRON
ftr-466	1006	2	must	must	AUX
ftr-466	1006	3	125	125	NUM
ftr-466	1006	4	.	.	PUNCT
ftr-466	1007	1	see	see	VERB
ftr-466	1007	2	supra	supra	PROPN
ftr-466	1007	3	notes	note	VERB
ftr-466	1007	4	38	38	NUM
ftr-466	1007	5	-	-	SYM
ftr-466	1007	6	43	43	NUM
ftr-466	1007	7	and	and	CCONJ
ftr-466	1007	8	accompanying	accompany	VERB
ftr-466	1007	9	text	text	NOUN
ftr-466	1007	10	.	.	PUNCT
ftr-466	1008	1	126	126	NUM
ftr-466	1008	2	.	.	PUNCT
ftr-466	1008	3	regs	regs	PROPN
ftr-466	1008	4	.	.	PUNCT
ftr-466	1009	1	§	§	PROPN
ftr-466	1009	2	1.897	1.897	NUM
ftr-466	1009	3	-	-	PUNCT
ftr-466	1009	4	1(d)(2)(i	1(d)(2)(i	NUM
ftr-466	1009	5	)	)	PUNCT
ftr-466	1009	6	(	(	PUNCT
ftr-466	1009	7	emphasis	emphasis	NOUN
ftr-466	1009	8	added	add	VERB
ftr-466	1009	9	)	)	PUNCT
ftr-466	1009	10	.	.	PUNCT
ftr-466	1010	1	127	127	NUM
ftr-466	1010	2	.	.	PUNCT
ftr-466	1011	1	one	one	PRON
ftr-466	1011	2	could	could	AUX
ftr-466	1011	3	make	make	VERB
ftr-466	1011	4	the	the	DET
ftr-466	1011	5	same	same	ADJ
ftr-466	1011	6	argument	argument	NOUN
ftr-466	1011	7	with	with	ADP
ftr-466	1011	8	respect	respect	NOUN
ftr-466	1011	9	to	to	ADP
ftr-466	1011	10	a	a	DET
ftr-466	1011	11	cash	cash	NOUN
ftr-466	1011	12	-	-	PUNCT
ftr-466	1011	13	settlcd	settlcd	NOUN
ftr-466	1011	14	forward	forward	ADJ
ftr-466	1011	15	contract	contract	NOUN
ftr-466	1011	16	on	on	ADP
ftr-466	1011	17	the	the	DET
ftr-466	1011	18	underlying	underlie	VERB
ftr-466	1011	19	real	real	ADJ
ftr-466	1011	20	property	property	NOUN
ftr-466	1011	21	.	.	PUNCT
ftr-466	1012	1	the	the	DET
ftr-466	1012	2	fact	fact	NOUN
ftr-466	1012	3	remains	remain	VERB
ftr-466	1012	4	,	,	PUNCT
ftr-466	1012	5	however	however	ADV
ftr-466	1012	6	,	,	PUNCT
ftr-466	1012	7	that	that	SCONJ
ftr-466	1012	8	all	all	DET
ftr-466	1012	9	forward	forward	ADJ
ftr-466	1012	10	contracts	contract	NOUN
ftr-466	1012	11	pertaining	pertain	VERB
ftr-466	1012	12	to	to	ADP
ftr-466	1012	13	real	real	ADJ
ftr-466	1012	14	property	property	NOUN
ftr-466	1012	15	are	be	AUX
ftr-466	1012	16	interests	interest	NOUN
ftr-466	1012	17	in	in	ADP
ftr-466	1012	18	real	real	ADJ
ftr-466	1012	19	property	property	NOUN
ftr-466	1012	20	within	within	ADP
ftr-466	1012	21	the	the	DET
ftr-466	1012	22	meaning	meaning	NOUN
ftr-466	1012	23	of	of	ADP
ftr-466	1012	24	§	§	PROPN
ftr-466	1012	25	897	897	NUM
ftr-466	1012	26	.	.	PUNCT
ftr-466	1013	1	whereas	whereas	SCONJ
ftr-466	1013	2	equity	equity	NOUN
ftr-466	1013	3	swaps	swap	NOUN
ftr-466	1013	4	into	into	ADP
ftr-466	1013	5	u.s	u.s	PROPN
ftr-466	1013	6	.	.	PROPN
ftr-466	1013	7	real	real	ADJ
ftr-466	1013	8	property	property	NOUN
ftr-466	1013	9	must	must	AUX
ftr-466	1013	10	,	,	PUNCT
ftr-466	1013	11	in	in	ADP
ftr-466	1013	12	order	order	NOUN
ftr-466	1013	13	to	to	PART
ftr-466	1013	14	qualify	qualify	VERB
ftr-466	1013	15	as	as	ADP
ftr-466	1013	16	an	an	DET
ftr-466	1013	17	interest	interest	NOUN
ftr-466	1013	18	in	in	ADP
ftr-466	1013	19	real	real	ADJ
ftr-466	1013	20	property	property	NOUN
ftr-466	1013	21	.	.	PUNCT
ftr-466	1014	1	satisfy	satisfy	VERB
ftr-466	1014	2	all	all	PRON
ftr-466	1014	3	of	of	ADP
ftr-466	1014	4	the	the	DET
ftr-466	1014	5	requirements	requirement	NOUN
ftr-466	1014	6	contained	contain	VERB
ftr-466	1014	7	in	in	ADP
ftr-466	1014	8	the	the	DET
ftr-466	1014	9	regulations	regulation	NOUN
ftr-466	1014	10	promulgated	promulgate	VERB
ftr-466	1014	11	under	under	ADP
ftr-466	1014	12	§	§	PROPN
ftr-466	1014	13	897	897	NUM
ftr-466	1014	14	.	.	PUNCT
ftr-466	1014	15	128	128	NUM
ftr-466	1014	16	.	.	PUNCT
ftr-466	1015	1	see	see	VERB
ftr-466	1015	2	t.d	t.d	PROPN
ftr-466	1015	3	.	.	PROPN
ftr-466	1015	4	8491	8491	NUM
ftr-466	1015	5	,	,	PUNCT
ftr-466	1015	6	1993	1993	NUM
ftr-466	1015	7	-	-	SYM
ftr-466	1015	8	2	2	NUM
ftr-466	1015	9	c.b	c.b	PROPN
ftr-466	1015	10	.	.	PROPN
ftr-466	1015	11	215	215	NUM
ftr-466	1015	12	(	(	PUNCT
ftr-466	1015	13	stating	state	VERB
ftr-466	1015	14	that	that	SCONJ
ftr-466	1015	15	the	the	DET
ftr-466	1015	16	service	service	NOUN
ftr-466	1015	17	is	be	AUX
ftr-466	1015	18	considering	consider	VERB
ftr-466	1015	19	whether	whether	SCONJ
ftr-466	1015	20	§	§	PROPN
ftr-466	1015	21	897	897	NUM
ftr-466	1015	22	applies	apply	VERB
ftr-466	1015	23	to	to	ADP
ftr-466	1015	24	equity	equity	NOUN
ftr-466	1015	25	swaps	swap	NOUN
ftr-466	1015	26	into	into	ADP
ftr-466	1015	27	u.s	u.s	PROPN
ftr-466	1015	28	.	.	PROPN
ftr-466	1015	29	real	real	ADJ
ftr-466	1015	30	property	property	NOUN
ftr-466	1015	31	)	)	PUNCT
ftr-466	1015	32	.	.	PUNCT
ftr-466	1016	1	129	129	NUM
ftr-466	1016	2	.	.	PUNCT
ftr-466	1017	1	smith	smith	PROPN
ftr-466	1017	2	et	et	PROPN
ftr-466	1017	3	al	al	PROPN
ftr-466	1017	4	.	.	PROPN
ftr-466	1017	5	,	,	PUNCT
ftr-466	1017	6	supra	supra	PROPN
ftr-466	1017	7	note	note	PROPN
ftr-466	1017	8	21	21	NUM
ftr-466	1017	9	,	,	PUNCT
ftr-466	1017	10	at	at	ADP
ftr-466	1017	11	58	58	NUM
ftr-466	1017	12	.	.	PUNCT
ftr-466	1018	1	smith	smith	PROPN
ftr-466	1018	2	notes	notes	PROPN
ftr-466	1018	3	:	:	PUNCT
ftr-466	1018	4	forwards	forward	NOUN
ftr-466	1018	5	,	,	PUNCT
ftr-466	1018	6	futures	future	NOUN
ftr-466	1018	7	,	,	PUNCT
ftr-466	1018	8	swaps	swap	NOUN
ftr-466	1018	9	,	,	PUNCT
ftr-466	1018	10	and	and	CCONJ
ftr-466	1018	11	options	option	NOUN
ftr-466	1018	12	--	--	PUNCT
ftr-466	1018	13	to	to	ADP
ftr-466	1018	14	the	the	DET
ftr-466	1018	15	novice	novice	NOUN
ftr-466	1018	16	,	,	PUNCT
ftr-466	1018	17	they	they	PRON
ftr-466	1018	18	look	look	VERB
ftr-466	1018	19	very	very	ADV
ftr-466	1018	20	different	different	ADJ
ftr-466	1018	21	from	from	ADP
ftr-466	1018	22	one	one	NUM
ftr-466	1018	23	another	another	DET
ftr-466	1018	24	...	...	PUNCT
ftr-466	1018	25	however	however	ADV
ftr-466	1018	26	,	,	PUNCT
ftr-466	1018	27	it	it	PRON
ftr-466	1018	28	turns	turn	VERB
ftr-466	1018	29	out	out	ADP
ftr-466	1018	30	that	that	SCONJ
ftr-466	1018	31	forwards	forward	NOUN
ftr-466	1018	32	.	.	PUNCT
ftr-466	1019	1	futures	future	NOUN
ftr-466	1019	2	,	,	PUNCT
ftr-466	1019	3	swaps	swap	NOUN
ftr-466	1019	4	,	,	PUNCT
ftr-466	1019	5	and	and	CCONJ
ftr-466	1019	6	options	option	NOUN
ftr-466	1019	7	are	be	AUX
ftr-466	1019	8	not	not	PART
ftr-466	1019	9	really	really	ADV
ftr-466	1019	10	unique	unique	ADJ
ftr-466	1019	11	constructions	construction	NOUN
ftr-466	1019	12	but	but	CCONJ
ftr-466	1019	13	1997	1997	NUM
ftr-466	1019	14	]	]	PUNCT
ftr-466	1019	15	florida	florida	PROPN
ftr-466	1019	16	tax	tax	PROPN
ftr-466	1019	17	review	review	NOUN
ftr-466	1019	18	also	also	ADV
ftr-466	1019	19	conclude	conclude	VERB
ftr-466	1019	20	that	that	SCONJ
ftr-466	1019	21	,	,	PUNCT
ftr-466	1019	22	to	to	ADP
ftr-466	1019	23	the	the	DET
ftr-466	1019	24	extent	extent	NOUN
ftr-466	1019	25	that	that	SCONJ
ftr-466	1019	26	derivatives	derivative	NOUN
ftr-466	1019	27	can	can	AUX
ftr-466	1019	28	track	track	VERB
ftr-466	1019	29	the	the	DET
ftr-466	1019	30	value	value	NOUN
ftr-466	1019	31	of	of	ADP
ftr-466	1019	32	the	the	DET
ftr-466	1019	33	underlying	underlie	VERB
ftr-466	1019	34	property	property	NOUN
ftr-466	1019	35	,	,	PUNCT
ftr-466	1019	36	some	some	DET
ftr-466	1019	37	derivatives	derivative	NOUN
ftr-466	1019	38	must	must	AUX
ftr-466	1019	39	be	be	AUX
ftr-466	1019	40	economically	economically	ADV
ftr-466	1019	41	equivalent	equivalent	ADJ
ftr-466	1019	42	to	to	ADP
ftr-466	1019	43	ownership	ownership	NOUN
ftr-466	1019	44	interests	interest	NOUN
ftr-466	1019	45	in	in	ADP
ftr-466	1019	46	the	the	DET
ftr-466	1019	47	underlying	underlie	VERB
ftr-466	1019	48	property	property	NOUN
ftr-466	1019	49	.	.	PUNCT
ftr-466	1020	1	3	3	X
ftr-466	1020	2	'	'	PUNCT
ftr-466	1020	3	this	this	DET
ftr-466	1020	4	section	section	NOUN
ftr-466	1020	5	of	of	ADP
ftr-466	1020	6	the	the	DET
ftr-466	1020	7	article	article	NOUN
ftr-466	1020	8	analyzes	analyze	VERB
ftr-466	1020	9	some	some	PRON
ftr-466	1020	10	of	of	ADP
ftr-466	1020	11	the	the	DET
ftr-466	1020	12	basic	basic	ADJ
ftr-466	1020	13	economic	economic	ADJ
ftr-466	1020	14	equivalencies	equivalencie	NOUN
ftr-466	1020	15	relevant	relevant	ADJ
ftr-466	1020	16	to	to	ADP
ftr-466	1020	17	the	the	DET
ftr-466	1020	18	instant	instant	ADJ
ftr-466	1020	19	discussion	discussion	NOUN
ftr-466	1020	20	.	.	PUNCT
ftr-466	1020	21	'	'	PUNCT
ftr-466	1021	1	13	13	NUM
ftr-466	1021	2	a.	a.	NOUN
ftr-466	1021	3	ownership	ownership	NOUN
ftr-466	1021	4	,	,	PUNCT
ftr-466	1021	5	forwards	forward	NOUN
ftr-466	1021	6	,	,	PUNCT
ftr-466	1021	7	gold	gold	NOUN
ftr-466	1021	8	notes	note	NOUN
ftr-466	1021	9	,	,	PUNCT
ftr-466	1021	10	and	and	CCONJ
ftr-466	1021	11	equity	equity	NOUN
ftr-466	1021	12	swaps	swap	NOUN
ftr-466	1021	13	a	a	DET
ftr-466	1021	14	long	long	ADV
ftr-466	1021	15	forward	forward	ADJ
ftr-466	1021	16	contract	contract	NOUN
ftr-466	1021	17	on	on	ADP
ftr-466	1021	18	the	the	DET
ftr-466	1021	19	underlying	underlie	VERB
ftr-466	1021	20	property	property	NOUN
ftr-466	1021	21	(	(	PUNCT
ftr-466	1021	22	i.e.	i.e.	X
ftr-466	1021	23	,	,	PUNCT
ftr-466	1021	24	a	a	DET
ftr-466	1021	25	contract	contract	NOUN
ftr-466	1021	26	to	to	PART
ftr-466	1021	27	purchase	purchase	VERB
ftr-466	1021	28	the	the	DET
ftr-466	1021	29	underlying	underlie	VERB
ftr-466	1021	30	property	property	NOUN
ftr-466	1021	31	)	)	PUNCT
ftr-466	1021	32	is	be	AUX
ftr-466	1021	33	the	the	DET
ftr-466	1021	34	economic	economic	ADJ
ftr-466	1021	35	equivalent	equivalent	NOUN
ftr-466	1021	36	of	of	ADP
ftr-466	1021	37	a	a	DET
ftr-466	1021	38	direct	direct	ADJ
ftr-466	1021	39	ownership	ownership	NOUN
ftr-466	1021	40	interest	interest	NOUN
ftr-466	1021	41	in	in	ADP
ftr-466	1021	42	that	that	DET
ftr-466	1021	43	property.3	property.3	PROPN
ftr-466	1021	44	2	2	NUM
ftr-466	1021	45	the	the	DET
ftr-466	1021	46	above	above	ADJ
ftr-466	1021	47	discussion	discussion	NOUN
ftr-466	1021	48	establishes	establish	VERB
ftr-466	1021	49	that	that	SCONJ
ftr-466	1021	50	a	a	DET
ftr-466	1021	51	gold	gold	NOUN
ftr-466	1021	52	note	note	NOUN
ftr-466	1021	53	is	be	AUX
ftr-466	1021	54	economically	economically	ADV
ftr-466	1021	55	equivalent	equivalent	ADJ
ftr-466	1021	56	to	to	ADP
ftr-466	1021	57	a	a	DET
ftr-466	1021	58	cash	cash	NOUN
ftr-466	1021	59	-	-	PUNCT
ftr-466	1021	60	settled	settle	VERB
ftr-466	1021	61	,	,	PUNCT
ftr-466	1021	62	prepaid	prepay	VERB
ftr-466	1021	63	forward	forward	ADJ
ftr-466	1021	64	contract	contract	NOUN
ftr-466	1021	65	.	.	PUNCT
ftr-466	1022	1	that	that	DET
ftr-466	1022	2	discussion	discussion	NOUN
ftr-466	1022	3	also	also	ADV
ftr-466	1022	4	indicates	indicate	VERB
ftr-466	1022	5	that	that	SCONJ
ftr-466	1022	6	long	long	ADJ
ftr-466	1022	7	equity	equity	NOUN
ftr-466	1022	8	swaps	swap	NOUN
ftr-466	1022	9	are	be	AUX
ftr-466	1022	10	economically	economically	ADV
ftr-466	1022	11	equivalent	equivalent	ADJ
ftr-466	1022	12	to	to	ADP
ftr-466	1022	13	a	a	DET
ftr-466	1022	14	series	series	NOUN
ftr-466	1022	15	of	of	ADP
ftr-466	1022	16	long	long	ADJ
ftr-466	1022	17	cash	cash	NOUN
ftr-466	1022	18	-	-	PUNCT
ftr-466	1022	19	settled	settle	VERB
ftr-466	1022	20	forward	forward	ADJ
ftr-466	1022	21	contracts	contract	NOUN
ftr-466	1022	22	on	on	ADP
ftr-466	1022	23	the	the	DET
ftr-466	1022	24	underlying	underlie	VERB
ftr-466	1022	25	property	property	NOUN
ftr-466	1022	26	.	.	PUNCT
ftr-466	1023	1	'33	'33	NUM
ftr-466	1023	2	if	if	SCONJ
ftr-466	1023	3	gold	gold	NOUN
ftr-466	1023	4	notes	note	NOUN
ftr-466	1023	5	and	and	CCONJ
ftr-466	1023	6	equity	equity	NOUN
ftr-466	1023	7	swaps	swap	NOUN
ftr-466	1023	8	are	be	AUX
ftr-466	1023	9	economically	economically	ADV
ftr-466	1023	10	equivalent	equivalent	ADJ
ftr-466	1023	11	to	to	ADP
ftr-466	1023	12	long	long	ADV
ftr-466	1023	13	forward	forward	ADJ
ftr-466	1023	14	contracts	contract	NOUN
ftr-466	1023	15	,	,	PUNCT
ftr-466	1023	16	and	and	CCONJ
ftr-466	1023	17	long	long	ADV
ftr-466	1023	18	forward	forward	ADJ
ftr-466	1023	19	contracts	contract	NOUN
ftr-466	1023	20	are	be	AUX
ftr-466	1023	21	economically	economically	ADV
ftr-466	1023	22	equivalent	equivalent	ADJ
ftr-466	1023	23	to	to	PART
ftr-466	1023	24	direct	direct	VERB
ftr-466	1023	25	ownership	ownership	NOUN
ftr-466	1023	26	interests	interest	NOUN
ftr-466	1023	27	in	in	ADP
ftr-466	1023	28	the	the	DET
ftr-466	1023	29	underlying	underlie	VERB
ftr-466	1023	30	property	property	NOUN
ftr-466	1023	31	,	,	PUNCT
ftr-466	1023	32	then	then	ADV
ftr-466	1023	33	gold	gold	NOUN
ftr-466	1023	34	notes	note	NOUN
ftr-466	1023	35	and	and	CCONJ
ftr-466	1023	36	long	long	ADJ
ftr-466	1023	37	equity	equity	NOUN
ftr-466	1023	38	swaps	swap	NOUN
ftr-466	1023	39	resemble	resemble	VERB
ftr-466	1023	40	those	those	DET
ftr-466	1023	41	plastic	plastic	ADJ
ftr-466	1023	42	building	building	NOUN
ftr-466	1023	43	blocks	block	NOUN
ftr-466	1023	44	that	that	PRON
ftr-466	1023	45	children	child	NOUN
ftr-466	1023	46	snap	snap	VERB
ftr-466	1023	47	together	together	ADV
ftr-466	1023	48	into	into	ADP
ftr-466	1023	49	complex	complex	ADJ
ftr-466	1023	50	creations	creation	NOUN
ftr-466	1023	51	.	.	PUNCT
ftr-466	1023	52	.	.	PUNCT
ftr-466	1023	53	.	.	PUNCT
ftr-466	1024	1	.	.	PUNCT
ftr-466	1025	1	as	as	SCONJ
ftr-466	1025	2	we	we	PRON
ftr-466	1025	3	have	have	AUX
ftr-466	1025	4	seen	see	VERB
ftr-466	1025	5	:	:	PUNCT
ftr-466	1025	6	(	(	PUNCT
ftr-466	1025	7	1	1	X
ftr-466	1025	8	)	)	PUNCT
ftr-466	1025	9	futures	future	NOUN
ftr-466	1025	10	are	be	AUX
ftr-466	1025	11	built	build	VERB
ftr-466	1025	12	by	by	ADP
ftr-466	1025	13	"	"	PUNCT
ftr-466	1025	14	snapping	snap	VERB
ftr-466	1025	15	together	together	ADV
ftr-466	1025	16	"	"	PUNCT
ftr-466	1025	17	a	a	DET
ftr-466	1025	18	package	package	NOUN
ftr-466	1025	19	of	of	ADP
ftr-466	1025	20	forwards	forward	NOUN
ftr-466	1025	21	.	.	PUNCT
ftr-466	1026	1	(	(	PUNCT
ftr-466	1026	2	2	2	X
ftr-466	1026	3	)	)	PUNCT
ftr-466	1026	4	swaps	swap	NOUN
ftr-466	1026	5	are	be	AUX
ftr-466	1026	6	similarly	similarly	ADV
ftr-466	1026	7	built	build	VERB
ftr-466	1026	8	by	by	ADP
ftr-466	1026	9	"	"	PUNCT
ftr-466	1026	10	snapping	snap	VERB
ftr-466	1026	11	together	together	ADV
ftr-466	1026	12	"	"	PUNCT
ftr-466	1026	13	a	a	DET
ftr-466	1026	14	package	package	NOUN
ftr-466	1026	15	of	of	ADP
ftr-466	1026	16	forwards	forward	NOUN
ftr-466	1026	17	.	.	PUNCT
ftr-466	1027	1	(	(	PUNCT
ftr-466	1027	2	3	3	X
ftr-466	1027	3	)	)	PUNCT
ftr-466	1027	4	options	option	NOUN
ftr-466	1027	5	can	can	AUX
ftr-466	1027	6	be	be	AUX
ftr-466	1027	7	built	build	VERB
ftr-466	1027	8	by	by	ADP
ftr-466	1027	9	"	"	PUNCT
ftr-466	1027	10	snapping	snap	VERB
ftr-466	1027	11	together	together	ADV
ftr-466	1027	12	"	"	PUNCT
ftr-466	1027	13	a	a	DET
ftr-466	1027	14	forward	forward	NOUN
ftr-466	1027	15	and	and	CCONJ
ftr-466	1027	16	a	a	DET
ftr-466	1027	17	riskless	riskless	NOUN
ftr-466	1027	18	security	security	NOUN
ftr-466	1027	19	.	.	PUNCT
ftr-466	1028	1	(	(	PUNCT
ftr-466	1028	2	4	4	X
ftr-466	1028	3	)	)	PUNCT
ftr-466	1028	4	options	option	NOUN
ftr-466	1028	5	can	can	AUX
ftr-466	1028	6	be	be	AUX
ftr-466	1028	7	"	"	PUNCT
ftr-466	1028	8	snapped	snap	VERB
ftr-466	1028	9	together	together	ADV
ftr-466	1028	10	"	"	PUNCT
ftr-466	1028	11	to	to	PART
ftr-466	1028	12	yield	yield	VERB
ftr-466	1028	13	forward	forward	ADP
ftr-466	1028	14	contracts	contract	NOUN
ftr-466	1028	15	;	;	PUNCT
ftr-466	1028	16	conversely	conversely	ADV
ftr-466	1028	17	,	,	PUNCT
ftr-466	1028	18	forwards	forward	VERB
ftr-466	1028	19	can	can	AUX
ftr-466	1028	20	be	be	AUX
ftr-466	1028	21	"	"	PUNCT
ftr-466	1028	22	unsnapped	unsnap	VERB
ftr-466	1028	23	"	"	PUNCT
ftr-466	1028	24	to	to	PART
ftr-466	1028	25	yield	yield	VERB
ftr-466	1028	26	a	a	DET
ftr-466	1028	27	package	package	NOUN
ftr-466	1028	28	of	of	ADP
ftr-466	1028	29	options	option	NOUN
ftr-466	1028	30	.	.	PUNCT
ftr-466	1029	1	i	i	PRON
ftr-466	1029	2	d.	d.	PROPN
ftr-466	1029	3	130	130	NUM
ftr-466	1029	4	.	.	PUNCT
ftr-466	1030	1	see	see	VERB
ftr-466	1030	2	mark	mark	PROPN
ftr-466	1030	3	fichtenbaum	fichtenbaum	PROPN
ftr-466	1030	4	,	,	PUNCT
ftr-466	1030	5	the	the	DET
ftr-466	1030	6	forms	form	NOUN
ftr-466	1030	7	of	of	ADP
ftr-466	1030	8	equity	equity	NOUN
ftr-466	1030	9	investments	investment	NOUN
ftr-466	1030	10	produce	produce	VERB
ftr-466	1030	11	disparate	disparate	ADJ
ftr-466	1030	12	tax	tax	NOUN
ftr-466	1030	13	effects	effect	NOUN
ftr-466	1030	14	,	,	PUNCT
ftr-466	1030	15	14	14	NUM
ftr-466	1030	16	j.	j.	PROPN
ftr-466	1030	17	tax'n	tax'n	PROPN
ftr-466	1030	18	inv	inv	VERB
ftr-466	1030	19	.	.	PUNCT
ftr-466	1031	1	12	12	NUM
ftr-466	1031	2	,	,	PUNCT
ftr-466	1031	3	12	12	NUM
ftr-466	1031	4	(	(	PUNCT
ftr-466	1031	5	1996	1996	NUM
ftr-466	1031	6	)	)	PUNCT
ftr-466	1031	7	(	(	PUNCT
ftr-466	1031	8	"	"	PUNCT
ftr-466	1031	9	over	over	ADP
ftr-466	1031	10	the	the	DET
ftr-466	1031	11	years	year	NOUN
ftr-466	1031	12	,	,	PUNCT
ftr-466	1031	13	many	many	ADJ
ftr-466	1031	14	financial	financial	ADJ
ftr-466	1031	15	products	product	NOUN
ftr-466	1031	16	have	have	AUX
ftr-466	1031	17	been	be	AUX
ftr-466	1031	18	introduced	introduce	VERB
ftr-466	1031	19	that	that	PRON
ftr-466	1031	20	allow	allow	VERB
ftr-466	1031	21	investors	investor	NOUN
ftr-466	1031	22	to	to	PART
ftr-466	1031	23	use	use	VERB
ftr-466	1031	24	alternative	alternative	ADJ
ftr-466	1031	25	means	mean	NOUN
ftr-466	1031	26	to	to	PART
ftr-466	1031	27	achieve	achieve	VERB
ftr-466	1031	28	similar	similar	ADJ
ftr-466	1031	29	economic	economic	ADJ
ftr-466	1031	30	results	result	NOUN
ftr-466	1031	31	.	.	PUNCT
ftr-466	1032	1	the	the	DET
ftr-466	1032	2	most	most	ADV
ftr-466	1032	3	basic	basic	ADJ
ftr-466	1032	4	method	method	NOUN
ftr-466	1032	5	of	of	ADP
ftr-466	1032	6	investing	investing	NOUN
ftr-466	1032	7	-	-	PUNCT
ftr-466	1032	8	purchasing	purchase	VERB
ftr-466	1032	9	equity	equity	NOUN
ftr-466	1032	10	in	in	ADP
ftr-466	1032	11	a	a	DET
ftr-466	1032	12	publicly	publicly	ADV
ftr-466	1032	13	traded	trade	VERB
ftr-466	1032	14	company	company	NOUN
ftr-466	1032	15	--	--	PUNCT
ftr-466	1032	16	can	can	AUX
ftr-466	1032	17	be	be	AUX
ftr-466	1032	18	accomplished	accomplish	VERB
ftr-466	1032	19	in	in	ADP
ftr-466	1032	20	at	at	ADV
ftr-466	1032	21	least	least	ADV
ftr-466	1032	22	four	four	NUM
ftr-466	1032	23	different	different	ADJ
ftr-466	1032	24	ways	way	NOUN
ftr-466	1032	25	.	.	PUNCT
ftr-466	1032	26	"	"	PUNCT
ftr-466	1032	27	)	)	PUNCT
ftr-466	1032	28	.	.	PUNCT
ftr-466	1033	1	131	131	X
ftr-466	1033	2	.	.	PUNCT
ftr-466	1034	1	this	this	DET
ftr-466	1034	2	article	article	NOUN
ftr-466	1034	3	will	will	AUX
ftr-466	1034	4	only	only	ADV
ftr-466	1034	5	discuss	discuss	VERB
ftr-466	1034	6	the	the	DET
ftr-466	1034	7	two	two	NUM
ftr-466	1034	8	most	most	ADV
ftr-466	1034	9	basic	basic	ADJ
ftr-466	1034	10	financial	financial	ADJ
ftr-466	1034	11	equivalencies	equivalencie	NOUN
ftr-466	1034	12	that	that	PRON
ftr-466	1034	13	are	be	AUX
ftr-466	1034	14	relevant	relevant	ADJ
ftr-466	1034	15	to	to	ADP
ftr-466	1034	16	the	the	DET
ftr-466	1034	17	instant	instant	ADJ
ftr-466	1034	18	discussion	discussion	NOUN
ftr-466	1034	19	.	.	PUNCT
ftr-466	1035	1	the	the	DET
ftr-466	1035	2	remaining	remain	VERB
ftr-466	1035	3	financial	financial	ADJ
ftr-466	1035	4	equivalencies	equivalencie	NOUN
ftr-466	1035	5	are	be	AUX
ftr-466	1035	6	beyond	beyond	ADP
ftr-466	1035	7	the	the	DET
ftr-466	1035	8	scope	scope	NOUN
ftr-466	1035	9	of	of	ADP
ftr-466	1035	10	this	this	DET
ftr-466	1035	11	article	article	NOUN
ftr-466	1035	12	.	.	PUNCT
ftr-466	1036	1	for	for	ADP
ftr-466	1036	2	a	a	DET
ftr-466	1036	3	discussion	discussion	NOUN
ftr-466	1036	4	of	of	ADP
ftr-466	1036	5	certain	certain	ADJ
ftr-466	1036	6	financial	financial	ADJ
ftr-466	1036	7	equivalencies	equivalencie	NOUN
ftr-466	1036	8	,	,	PUNCT
ftr-466	1036	9	see	see	VERB
ftr-466	1036	10	randall	randall	PROPN
ftr-466	1036	11	k.c	k.c	PROPN
ftr-466	1036	12	.	.	PROPN
ftr-466	1036	13	kau	kau	PROPN
ftr-466	1036	14	,	,	PUNCT
ftr-466	1036	15	carving	carve	VERB
ftr-466	1036	16	up	up	ADP
ftr-466	1036	17	assets	asset	NOUN
ftr-466	1036	18	and	and	CCONJ
ftr-466	1036	19	liabilities	liability	NOUN
ftr-466	1036	20	-	-	PUNCT
ftr-466	1036	21	integration	integration	NOUN
ftr-466	1036	22	or	or	CCONJ
ftr-466	1036	23	bifurcation	bifurcation	NOUN
ftr-466	1036	24	of	of	ADP
ftr-466	1036	25	financial	financial	ADJ
ftr-466	1036	26	products	product	NOUN
ftr-466	1036	27	,	,	PUNCT
ftr-466	1036	28	68	68	NUM
ftr-466	1036	29	taxes	taxis	NOUN
ftr-466	1036	30	1003	1003	NUM
ftr-466	1036	31	,	,	PUNCT
ftr-466	1036	32	1004	1004	NUM
ftr-466	1036	33	-	-	SYM
ftr-466	1036	34	05	05	NUM
ftr-466	1036	35	(	(	PUNCT
ftr-466	1036	36	dec	dec	PROPN
ftr-466	1036	37	.	.	PROPN
ftr-466	1036	38	1990	1990	NUM
ftr-466	1036	39	)	)	PUNCT
ftr-466	1036	40	(	(	PUNCT
ftr-466	1036	41	listing	list	VERB
ftr-466	1036	42	13	13	NUM
ftr-466	1036	43	transactions	transaction	NOUN
ftr-466	1036	44	which	which	PRON
ftr-466	1036	45	replicate	replicate	VERB
ftr-466	1036	46	the	the	DET
ftr-466	1036	47	cash	cash	NOUN
ftr-466	1036	48	flows	flow	NOUN
ftr-466	1036	49	of	of	ADP
ftr-466	1036	50	fixed	fix	VERB
ftr-466	1036	51	-	-	PUNCT
ftr-466	1036	52	rate	rate	NOUN
ftr-466	1036	53	debt	debt	NOUN
ftr-466	1036	54	)	)	PUNCT
ftr-466	1036	55	.	.	PUNCT
ftr-466	1037	1	132	132	NUM
ftr-466	1037	2	.	.	PUNCT
ftr-466	1038	1	see	see	VERB
ftr-466	1038	2	smith	smith	PROPN
ftr-466	1038	3	et	et	PROPN
ftr-466	1038	4	al	al	PROPN
ftr-466	1038	5	.	.	PROPN
ftr-466	1038	6	,	,	PUNCT
ftr-466	1038	7	supra	supra	PROPN
ftr-466	1038	8	note	note	PROPN
ftr-466	1038	9	21	21	NUM
ftr-466	1038	10	,	,	PUNCT
ftr-466	1038	11	at	at	ADP
ftr-466	1038	12	47	47	NUM
ftr-466	1038	13	n.4	n.4	NOUN
ftr-466	1038	14	.	.	PUNCT
ftr-466	1039	1	133	133	NUM
ftr-466	1039	2	.	.	PUNCT
ftr-466	1040	1	smith	smith	PROPN
ftr-466	1040	2	et	et	PROPN
ftr-466	1040	3	al	al	PROPN
ftr-466	1040	4	.	.	PROPN
ftr-466	1040	5	,	,	PUNCT
ftr-466	1040	6	supra	supra	PROPN
ftr-466	1040	7	note	note	PROPN
ftr-466	1040	8	21	21	NUM
ftr-466	1040	9	,	,	PUNCT
ftr-466	1040	10	at	at	ADP
ftr-466	1040	11	48	48	NUM
ftr-466	1040	12	-	-	SYM
ftr-466	1040	13	49	49	NUM
ftr-466	1040	14	(	(	PUNCT
ftr-466	1040	15	"	"	PUNCT
ftr-466	1040	16	[	[	X
ftr-466	1040	17	a	a	X
ftr-466	1040	18	]	]	X
ftr-466	1040	19	swap	swap	NOUN
ftr-466	1040	20	contract	contract	NOUN
ftr-466	1040	21	is	be	AUX
ftr-466	1040	22	in	in	ADP
ftr-466	1040	23	essence	essence	NOUN
ftr-466	1040	24	nothing	nothing	PRON
ftr-466	1040	25	more	more	ADV
ftr-466	1040	26	complicated	complicated	ADJ
ftr-466	1040	27	than	than	ADP
ftr-466	1040	28	a	a	DET
ftr-466	1040	29	series	series	NOUN
ftr-466	1040	30	of	of	ADP
ftr-466	1040	31	forward	forward	ADJ
ftr-466	1040	32	contracts	contract	NOUN
ftr-466	1040	33	strung	string	VERB
ftr-466	1040	34	together	together	ADV
ftr-466	1040	35	.	.	PUNCT
ftr-466	1041	1	"	"	PUNCT
ftr-466	1041	2	)	)	PUNCT
ftr-466	1041	3	.	.	PUNCT
ftr-466	1042	1	the	the	DET
ftr-466	1042	2	only	only	ADJ
ftr-466	1042	3	difference	difference	NOUN
ftr-466	1042	4	between	between	ADP
ftr-466	1042	5	a	a	DET
ftr-466	1042	6	cash	cash	NOUN
ftr-466	1042	7	-	-	PUNCT
ftr-466	1042	8	settled	settle	VERB
ftr-466	1042	9	forward	forward	ADJ
ftr-466	1042	10	contract	contract	NOUN
ftr-466	1042	11	and	and	CCONJ
ftr-466	1042	12	an	an	DET
ftr-466	1042	13	equity	equity	NOUN
ftr-466	1042	14	swap	swap	NOUN
ftr-466	1042	15	is	be	AUX
ftr-466	1042	16	that	that	SCONJ
ftr-466	1042	17	the	the	DET
ftr-466	1042	18	parties	party	NOUN
ftr-466	1042	19	to	to	ADP
ftr-466	1042	20	an	an	DET
ftr-466	1042	21	equity	equity	NOUN
ftr-466	1042	22	swap	swap	NOUN
ftr-466	1042	23	choose	choose	VERB
ftr-466	1042	24	to	to	PART
ftr-466	1042	25	eliminate	eliminate	VERB
ftr-466	1042	26	some	some	PRON
ftr-466	1042	27	of	of	ADP
ftr-466	1042	28	the	the	DET
ftr-466	1042	29	credit	credit	NOUN
ftr-466	1042	30	risk	risk	NOUN
ftr-466	1042	31	attendant	attendant	NOUN
ftr-466	1042	32	to	to	ADP
ftr-466	1042	33	a	a	DET
ftr-466	1042	34	cash	cash	NOUN
ftr-466	1042	35	-	-	PUNCT
ftr-466	1042	36	settled	settle	VERB
ftr-466	1042	37	forward	forward	ADJ
ftr-466	1042	38	contract	contract	NOUN
ftr-466	1042	39	through	through	ADP
ftr-466	1042	40	the	the	DET
ftr-466	1042	41	use	use	NOUN
ftr-466	1042	42	of	of	ADP
ftr-466	1042	43	periodic	periodic	ADJ
ftr-466	1042	44	payments	payment	NOUN
ftr-466	1042	45	.	.	PUNCT
ftr-466	1043	1	for	for	ADP
ftr-466	1043	2	purposes	purpose	NOUN
ftr-466	1043	3	of	of	ADP
ftr-466	1043	4	this	this	DET
ftr-466	1043	5	discussion	discussion	NOUN
ftr-466	1043	6	,	,	PUNCT
ftr-466	1043	7	it	it	PRON
ftr-466	1043	8	suffices	suffice	VERB
ftr-466	1043	9	to	to	PART
ftr-466	1043	10	say	say	VERB
ftr-466	1043	11	that	that	SCONJ
ftr-466	1043	12	an	an	DET
ftr-466	1043	13	equity	equity	NOUN
ftr-466	1043	14	swap	swap	NOUN
ftr-466	1043	15	is	be	AUX
ftr-466	1043	16	the	the	DET
ftr-466	1043	17	economic	economic	ADJ
ftr-466	1043	18	equivalent	equivalent	NOUN
ftr-466	1043	19	of	of	ADP
ftr-466	1043	20	a	a	DET
ftr-466	1043	21	cash	cash	NOUN
ftr-466	1043	22	-	-	PUNCT
ftr-466	1043	23	settled	settle	VERB
ftr-466	1043	24	forward	forward	ADJ
ftr-466	1043	25	contract	contract	NOUN
ftr-466	1043	26	.	.	PUNCT
ftr-466	1044	1	[	[	X
ftr-466	1044	2	vol	vol	NOUN
ftr-466	1044	3	3:8	3:8	NUM
ftr-466	1044	4	economically	economically	ADV
ftr-466	1044	5	equivalent	equivalent	ADJ
ftr-466	1044	6	financial	financial	ADJ
ftr-466	1044	7	instruments	instrument	NOUN
ftr-466	1044	8	must	must	AUX
ftr-466	1044	9	also	also	ADV
ftr-466	1044	10	be	be	AUX
ftr-466	1044	11	economically	economically	ADV
ftr-466	1044	12	equivalent	equivalent	ADJ
ftr-466	1044	13	to	to	PART
ftr-466	1044	14	direct	direct	VERB
ftr-466	1044	15	ownership	ownership	NOUN
ftr-466	1044	16	interests	interest	NOUN
ftr-466	1044	17	in	in	ADP
ftr-466	1044	18	the	the	DET
ftr-466	1044	19	underlying	underlying	ADJ
ftr-466	1044	20	property	property	NOUN
ftr-466	1044	21	.	.	PUNCT
ftr-466	1045	1	although	although	SCONJ
ftr-466	1045	2	forward	forward	ADJ
ftr-466	1045	3	contracts	contract	NOUN
ftr-466	1045	4	,	,	PUNCT
ftr-466	1045	5	gold	gold	NOUN
ftr-466	1045	6	notes	note	NOUN
ftr-466	1045	7	,	,	PUNCT
ftr-466	1045	8	equity	equity	NOUN
ftr-466	1045	9	swaps	swap	NOUN
ftr-466	1045	10	,	,	PUNCT
ftr-466	1045	11	and	and	CCONJ
ftr-466	1045	12	ownership	ownership	NOUN
ftr-466	1045	13	interests	interest	NOUN
ftr-466	1045	14	in	in	ADP
ftr-466	1045	15	the	the	DET
ftr-466	1045	16	underlying	underlie	VERB
ftr-466	1045	17	property	property	NOUN
ftr-466	1045	18	are	be	AUX
ftr-466	1045	19	economically	economically	ADV
ftr-466	1045	20	equivalent	equivalent	ADJ
ftr-466	1045	21	positions	position	NOUN
ftr-466	1045	22	,	,	PUNCT
ftr-466	1045	23	they	they	PRON
ftr-466	1045	24	are	be	AUX
ftr-466	1045	25	taxed	tax	VERB
ftr-466	1045	26	differently	differently	ADV
ftr-466	1045	27	.	.	PUNCT
ftr-466	1046	1	given	give	VERB
ftr-466	1046	2	the	the	DET
ftr-466	1046	3	ease	ease	NOUN
ftr-466	1046	4	with	with	ADP
ftr-466	1046	5	which	which	PRON
ftr-466	1046	6	an	an	DET
ftr-466	1046	7	investor	investor	NOUN
ftr-466	1046	8	can	can	AUX
ftr-466	1046	9	acquire	acquire	VERB
ftr-466	1046	10	any	any	PRON
ftr-466	1046	11	of	of	ADP
ftr-466	1046	12	the	the	DET
ftr-466	1046	13	above	above	ADJ
ftr-466	1046	14	four	four	NUM
ftr-466	1046	15	positions	position	NOUN
ftr-466	1046	16	,	,	PUNCT
ftr-466	1046	17	an	an	DET
ftr-466	1046	18	investor	investor	NOUN
ftr-466	1046	19	can	can	AUX
ftr-466	1046	20	enjoy	enjoy	VERB
ftr-466	1046	21	the	the	DET
ftr-466	1046	22	economic	economic	ADJ
ftr-466	1046	23	benefits	benefit	NOUN
ftr-466	1046	24	of	of	ADP
ftr-466	1046	25	ownership	ownership	NOUN
ftr-466	1046	26	of	of	ADP
ftr-466	1046	27	the	the	DET
ftr-466	1046	28	underlying	underlie	VERB
ftr-466	1046	29	property	property	NOUN
ftr-466	1046	30	and	and	CCONJ
ftr-466	1046	31	also	also	ADV
ftr-466	1046	32	remain	remain	VERB
ftr-466	1046	33	free	free	ADJ
ftr-466	1046	34	to	to	PART
ftr-466	1046	35	choose	choose	VERB
ftr-466	1046	36	the	the	DET
ftr-466	1046	37	timing	timing	NOUN
ftr-466	1046	38	,	,	PUNCT
ftr-466	1046	39	source	source	NOUN
ftr-466	1046	40	,	,	PUNCT
ftr-466	1046	41	and	and	CCONJ
ftr-466	1046	42	character	character	NOUN
ftr-466	1046	43	of	of	ADP
ftr-466	1046	44	the	the	DET
ftr-466	1046	45	income	income	NOUN
ftr-466	1046	46	(	(	PUNCT
ftr-466	1046	47	or	or	CCONJ
ftr-466	1046	48	deductions	deduction	NOUN
ftr-466	1046	49	)	)	PUNCT
ftr-466	1046	50	from	from	ADP
ftr-466	1046	51	her	her	PRON
ftr-466	1046	52	investment	investment	NOUN
ftr-466	1046	53	.	.	PUNCT
ftr-466	1047	1	b.	b.	PROPN
ftr-466	1047	2	put	put	VERB
ftr-466	1047	3	-	-	PUNCT
ftr-466	1047	4	call	call	NOUN
ftr-466	1047	5	parity	parity	NOUN
ftr-466	1047	6	the	the	DET
ftr-466	1047	7	final	final	ADJ
ftr-466	1047	8	economic	economic	ADJ
ftr-466	1047	9	equivalency	equivalency	NOUN
ftr-466	1047	10	relevant	relevant	ADJ
ftr-466	1047	11	to	to	ADP
ftr-466	1047	12	our	our	PRON
ftr-466	1047	13	discussion	discussion	NOUN
ftr-466	1047	14	is	be	AUX
ftr-466	1047	15	"	"	PUNCT
ftr-466	1047	16	put	put	VERB
ftr-466	1047	17	-	-	PUNCT
ftr-466	1047	18	call	call	NOUN
ftr-466	1047	19	parity	parity	NOUN
ftr-466	1047	20	.	.	PUNCT
ftr-466	1048	1	"	"	PUNCT
ftr-466	1048	2	'	'	PUNCT
ftr-466	1048	3	put	put	VERB
ftr-466	1048	4	-	-	PUNCT
ftr-466	1048	5	call	call	NOUN
ftr-466	1048	6	parity	parity	NOUN
ftr-466	1048	7	is	be	AUX
ftr-466	1048	8	best	well	ADV
ftr-466	1048	9	explained	explain	VERB
ftr-466	1048	10	through	through	ADP
ftr-466	1048	11	examples	example	NOUN
ftr-466	1048	12	,	,	PUNCT
ftr-466	1048	13	such	such	ADJ
ftr-466	1048	14	as	as	ADP
ftr-466	1048	15	the	the	DET
ftr-466	1048	16	following	following	NOUN
ftr-466	1048	17	:	:	PUNCT
ftr-466	1048	18	example	example	NOUN
ftr-466	1048	19	.	.	PUNCT
ftr-466	1049	1	assume	assume	VERB
ftr-466	1049	2	that	that	SCONJ
ftr-466	1049	3	z	z	PROPN
ftr-466	1049	4	co.	co.	PROPN
ftr-466	1049	5	does	do	AUX
ftr-466	1049	6	not	not	PART
ftr-466	1049	7	pay	pay	VERB
ftr-466	1049	8	dividends	dividend	NOUN
ftr-466	1049	9	on	on	ADP
ftr-466	1049	10	its	its	PRON
ftr-466	1049	11	stock	stock	NOUN
ftr-466	1049	12	,	,	PUNCT
ftr-466	1049	13	and	and	CCONJ
ftr-466	1049	14	that	that	SCONJ
ftr-466	1049	15	,	,	PUNCT
ftr-466	1049	16	on	on	ADP
ftr-466	1049	17	day	day	NOUN
ftr-466	1049	18	1	1	NUM
ftr-466	1049	19	,	,	PUNCT
ftr-466	1049	20	z	z	PROPN
ftr-466	1049	21	co.	co.	PROPN
ftr-466	1049	22	stock	stock	NOUN
ftr-466	1049	23	is	be	AUX
ftr-466	1049	24	currently	currently	ADV
ftr-466	1049	25	trading	trade	VERB
ftr-466	1049	26	at	at	ADP
ftr-466	1049	27	$	$	SYM
ftr-466	1049	28	100	100	NUM
ftr-466	1049	29	a	a	DET
ftr-466	1049	30	share	share	NOUN
ftr-466	1049	31	.	.	PUNCT
ftr-466	1050	1	further	far	ADV
ftr-466	1050	2	assume	assume	VERB
ftr-466	1050	3	that	that	SCONJ
ftr-466	1050	4	,	,	PUNCT
ftr-466	1050	5	on	on	ADP
ftr-466	1050	6	day	day	NOUN
ftr-466	1050	7	1	1	NUM
ftr-466	1050	8	,	,	PUNCT
ftr-466	1050	9	an	an	DET
ftr-466	1050	10	investor	investor	NOUN
ftr-466	1050	11	can	can	AUX
ftr-466	1050	12	purchase	purchase	VERB
ftr-466	1050	13	a	a	DET
ftr-466	1050	14	call	call	NOUN
ftr-466	1050	15	option	option	NOUN
ftr-466	1050	16	on	on	ADP
ftr-466	1050	17	z	z	PROPN
ftr-466	1050	18	co.	co.	PROPN
ftr-466	1050	19	stock	stock	NOUN
ftr-466	1050	20	at	at	ADP
ftr-466	1050	21	a	a	DET
ftr-466	1050	22	strike	strike	NOUN
ftr-466	1050	23	price	price	NOUN
ftr-466	1050	24	of	of	ADP
ftr-466	1050	25	$	$	SYM
ftr-466	1050	26	100	100	NUM
ftr-466	1050	27	,	,	PUNCT
ftr-466	1050	28	and	and	CCONJ
ftr-466	1050	29	sell	sell	VERB
ftr-466	1050	30	a	a	DET
ftr-466	1050	31	put	put	NOUN
ftr-466	1050	32	option	option	NOUN
ftr-466	1050	33	on	on	ADP
ftr-466	1050	34	z	z	PROPN
ftr-466	1050	35	co.	co.	PROPN
ftr-466	1050	36	stock	stock	NOUN
ftr-466	1050	37	at	at	ADP
ftr-466	1050	38	a	a	DET
ftr-466	1050	39	strike	strike	NOUN
ftr-466	1050	40	price	price	NOUN
ftr-466	1050	41	of	of	ADP
ftr-466	1050	42	$	$	SYM
ftr-466	1050	43	100	100	NUM
ftr-466	1050	44	.	.	PUNCT
ftr-466	1051	1	also	also	ADV
ftr-466	1051	2	assume	assume	VERB
ftr-466	1051	3	that	that	SCONJ
ftr-466	1051	4	an	an	DET
ftr-466	1051	5	investor	investor	NOUN
ftr-466	1051	6	can	can	AUX
ftr-466	1051	7	purchase	purchase	VERB
ftr-466	1051	8	a	a	DET
ftr-466	1051	9	one	one	NUM
ftr-466	1051	10	-	-	PUNCT
ftr-466	1051	11	year	year	NOUN
ftr-466	1051	12	,	,	PUNCT
ftr-466	1051	13	$	$	SYM
ftr-466	1051	14	100	100	NUM
ftr-466	1051	15	zero	zero	NUM
ftr-466	1051	16	coupon	coupon	NOUN
ftr-466	1051	17	bond	bond	NOUN
ftr-466	1051	18	for	for	ADP
ftr-466	1051	19	$	$	SYM
ftr-466	1051	20	90.135	90.135	NUM
ftr-466	1051	21	if	if	SCONJ
ftr-466	1051	22	an	an	DET
ftr-466	1051	23	investor	investor	NOUN
ftr-466	1051	24	,	,	PUNCT
ftr-466	1051	25	on	on	ADP
ftr-466	1051	26	day	day	NOUN
ftr-466	1051	27	1	1	NUM
ftr-466	1051	28	,	,	PUNCT
ftr-466	1051	29	purchases	purchase	VERB
ftr-466	1051	30	both	both	PRON
ftr-466	1051	31	the	the	DET
ftr-466	1051	32	zero	zero	NUM
ftr-466	1051	33	-	-	PUNCT
ftr-466	1051	34	coupon	coupon	NOUN
ftr-466	1051	35	bond	bond	NOUN
ftr-466	1051	36	and	and	CCONJ
ftr-466	1051	37	the	the	DET
ftr-466	1051	38	call	call	NOUN
ftr-466	1051	39	option	option	NOUN
ftr-466	1051	40	,	,	PUNCT
ftr-466	1051	41	and	and	CCONJ
ftr-466	1051	42	sells	sell	VERB
ftr-466	1051	43	the	the	DET
ftr-466	1051	44	put	put	NOUN
ftr-466	1051	45	option	option	NOUN
ftr-466	1051	46	,	,	PUNCT
ftr-466	1051	47	she	she	PRON
ftr-466	1051	48	will	will	AUX
ftr-466	1051	49	be	be	AUX
ftr-466	1051	50	,	,	PUNCT
ftr-466	1051	51	at	at	ADP
ftr-466	1051	52	the	the	DET
ftr-466	1051	53	maturity	maturity	NOUN
ftr-466	1051	54	date	date	NOUN
ftr-466	1051	55	of	of	ADP
ftr-466	1051	56	the	the	DET
ftr-466	1051	57	zero	zero	NUM
ftr-466	1051	58	coupon	coupon	NOUN
ftr-466	1051	59	bond	bond	NOUN
ftr-466	1051	60	,	,	PUNCT
ftr-466	1051	61	in	in	ADP
ftr-466	1051	62	the	the	DET
ftr-466	1051	63	same	same	ADJ
ftr-466	1051	64	economic	economic	ADJ
ftr-466	1051	65	position	position	NOUN
ftr-466	1051	66	in	in	ADP
ftr-466	1051	67	which	which	PRON
ftr-466	1051	68	she	she	PRON
ftr-466	1051	69	would	would	AUX
ftr-466	1051	70	have	have	AUX
ftr-466	1051	71	been	be	AUX
ftr-466	1051	72	had	have	VERB
ftr-466	1051	73	she	she	PRON
ftr-466	1051	74	purchased	purchase	VERB
ftr-466	1051	75	one	one	NUM
ftr-466	1051	76	share	share	NOUN
ftr-466	1051	77	of	of	ADP
ftr-466	1051	78	z	z	PROPN
ftr-466	1051	79	co.	co.	PROPN
ftr-466	1051	80	stock	stock	NOUN
ftr-466	1051	81	for	for	ADP
ftr-466	1051	82	$	$	SYM
ftr-466	1051	83	100	100	NUM
ftr-466	1051	84	on	on	ADP
ftr-466	1051	85	day	day	NOUN
ftr-466	1051	86	1	1	NUM
ftr-466	1051	87	.	.	PUNCT
ftr-466	1051	88	that	that	PRON
ftr-466	1051	89	is	be	AUX
ftr-466	1051	90	because	because	SCONJ
ftr-466	1051	91	,	,	PUNCT
ftr-466	1051	92	on	on	ADP
ftr-466	1051	93	the	the	DET
ftr-466	1051	94	maturity	maturity	NOUN
ftr-466	1051	95	date	date	NOUN
ftr-466	1051	96	of	of	ADP
ftr-466	1051	97	the	the	DET
ftr-466	1051	98	zero	zero	NUM
ftr-466	1051	99	-	-	PUNCT
ftr-466	1051	100	coupon	coupon	NOUN
ftr-466	1051	101	bond	bond	NOUN
ftr-466	1051	102	,	,	PUNCT
ftr-466	1051	103	the	the	DET
ftr-466	1051	104	investor	investor	NOUN
ftr-466	1051	105	will	will	AUX
ftr-466	1051	106	receive	receive	VERB
ftr-466	1051	107	$	$	SYM
ftr-466	1051	108	100	100	NUM
ftr-466	1051	109	.	.	PUNCT
ftr-466	1052	1	if	if	SCONJ
ftr-466	1052	2	z	z	PROPN
ftr-466	1052	3	co.	co.	PROPN
ftr-466	1052	4	is	be	AUX
ftr-466	1052	5	trading	trade	VERB
ftr-466	1052	6	at	at	ADP
ftr-466	1052	7	more	more	ADJ
ftr-466	1052	8	than	than	ADP
ftr-466	1052	9	$	$	SYM
ftr-466	1052	10	100	100	NUM
ftr-466	1052	11	,	,	PUNCT
ftr-466	1052	12	the	the	DET
ftr-466	1052	13	investor	investor	NOUN
ftr-466	1052	14	will	will	AUX
ftr-466	1052	15	exercise	exercise	VERB
ftr-466	1052	16	her	her	PRON
ftr-466	1052	17	call	call	NOUN
ftr-466	1052	18	option	option	NOUN
ftr-466	1052	19	and	and	CCONJ
ftr-466	1052	20	obtain	obtain	VERB
ftr-466	1052	21	the	the	DET
ftr-466	1052	22	stock	stock	NOUN
ftr-466	1052	23	for	for	ADP
ftr-466	1052	24	$	$	SYM
ftr-466	1052	25	100	100	NUM
ftr-466	1052	26	.	.	PUNCT
ftr-466	1053	1	if	if	SCONJ
ftr-466	1053	2	z	z	PROPN
ftr-466	1053	3	co.	co.	PROPN
ftr-466	1053	4	is	be	AUX
ftr-466	1053	5	trading	trade	VERB
ftr-466	1053	6	at	at	ADP
ftr-466	1053	7	less	less	ADJ
ftr-466	1053	8	than	than	ADP
ftr-466	1053	9	$	$	SYM
ftr-466	1053	10	100	100	NUM
ftr-466	1053	11	,	,	PUNCT
ftr-466	1053	12	the	the	DET
ftr-466	1053	13	party	party	NOUN
ftr-466	1053	14	to	to	PART
ftr-466	1053	15	whom	whom	PRON
ftr-466	1053	16	she	she	PRON
ftr-466	1053	17	sold	sell	VERB
ftr-466	1053	18	the	the	DET
ftr-466	1053	19	put	put	NOUN
ftr-466	1053	20	option	option	NOUN
ftr-466	1053	21	will	will	AUX
ftr-466	1053	22	exercise	exercise	VERB
ftr-466	1053	23	that	that	PRON
ftr-466	1053	24	put	put	VERB
ftr-466	1053	25	and	and	CCONJ
ftr-466	1053	26	force	force	VERB
ftr-466	1053	27	the	the	DET
ftr-466	1053	28	investor	investor	NOUN
ftr-466	1053	29	to	to	PART
ftr-466	1053	30	pay	pay	VERB
ftr-466	1053	31	$	$	SYM
ftr-466	1053	32	100	100	NUM
ftr-466	1053	33	for	for	ADP
ftr-466	1053	34	stock	stock	NOUN
ftr-466	1053	35	that	that	PRON
ftr-466	1053	36	is	be	AUX
ftr-466	1053	37	worth	worth	ADJ
ftr-466	1053	38	less	less	ADJ
ftr-466	1053	39	than	than	ADP
ftr-466	1053	40	$	$	SYM
ftr-466	1053	41	100	100	NUM
ftr-466	1053	42	.	.	PUNCT
ftr-466	1054	1	thus	thus	ADV
ftr-466	1054	2	,	,	PUNCT
ftr-466	1054	3	in	in	ADP
ftr-466	1054	4	each	each	DET
ftr-466	1054	5	case	case	NOUN
ftr-466	1054	6	,	,	PUNCT
ftr-466	1054	7	the	the	DET
ftr-466	1054	8	investor	investor	NOUN
ftr-466	1054	9	will	will	AUX
ftr-466	1054	10	pay	pay	VERB
ftr-466	1054	11	$	$	SYM
ftr-466	1054	12	100	100	NUM
ftr-466	1054	13	(	(	PUNCT
ftr-466	1054	14	including	include	VERB
ftr-466	1054	15	the	the	DET
ftr-466	1054	16	net	net	ADJ
ftr-466	1054	17	option	option	NOUN
ftr-466	1054	18	premium	premium	NOUN
ftr-466	1054	19	)	)	PUNCT
ftr-466	1054	20	and	and	CCONJ
ftr-466	1054	21	will	will	AUX
ftr-466	1054	22	be	be	AUX
ftr-466	1054	23	subject	subject	ADJ
ftr-466	1054	24	to	to	ADP
ftr-466	1054	25	the	the	DET
ftr-466	1054	26	economic	economic	ADJ
ftr-466	1054	27	risks	risk	NOUN
ftr-466	1054	28	and	and	CCONJ
ftr-466	1054	29	benefits	benefit	NOUN
ftr-466	1054	30	of	of	ADP
ftr-466	1054	31	ownership	ownership	NOUN
ftr-466	1054	32	of	of	ADP
ftr-466	1054	33	z	z	PROPN
ftr-466	1054	34	co.	co.	PROPN
ftr-466	1054	35	stock	stock	NOUN
ftr-466	1054	36	.	.	PUNCT
ftr-466	1055	1	that	that	PRON
ftr-466	1055	2	is	be	AUX
ftr-466	1055	3	why	why	SCONJ
ftr-466	1055	4	the	the	DET
ftr-466	1055	5	combination	combination	NOUN
ftr-466	1055	6	of	of	ADP
ftr-466	1055	7	a	a	DET
ftr-466	1055	8	zero	zero	NUM
ftr-466	1055	9	coupon	coupon	NOUN
ftr-466	1055	10	bond	bond	NOUN
ftr-466	1055	11	,	,	PUNCT
ftr-466	1055	12	a	a	DET
ftr-466	1055	13	long	long	ADJ
ftr-466	1055	14	call	call	NOUN
ftr-466	1055	15	option	option	NOUN
ftr-466	1055	16	,	,	PUNCT
ftr-466	1055	17	and	and	CCONJ
ftr-466	1055	18	a	a	DET
ftr-466	1055	19	short	short	ADJ
ftr-466	1055	20	put	put	NOUN
ftr-466	1055	21	option	option	NOUN
ftr-466	1055	22	,	,	PUNCT
ftr-466	1055	23	is	be	AUX
ftr-466	1055	24	referred	refer	VERB
ftr-466	1055	25	to	to	ADP
ftr-466	1055	26	as	as	ADP
ftr-466	1055	27	"	"	PUNCT
ftr-466	1055	28	synthetic	synthetic	ADJ
ftr-466	1055	29	stock	stock	NOUN
ftr-466	1055	30	.	.	PUNCT
ftr-466	1055	31	"	"	PUNCT
ftr-466	1056	1	that	that	DET
ftr-466	1056	2	combination	combination	NOUN
ftr-466	1056	3	,	,	PUNCT
ftr-466	1056	4	however	however	ADV
ftr-466	1056	5	,	,	PUNCT
ftr-466	1056	6	can	can	AUX
ftr-466	1056	7	also	also	ADV
ftr-466	1056	8	be	be	AUX
ftr-466	1056	9	used	use	VERB
ftr-466	1056	10	to	to	PART
ftr-466	1056	11	create	create	VERB
ftr-466	1056	12	synthetic	synthetic	ADJ
ftr-466	1056	13	ownership	ownership	NOUN
ftr-466	1056	14	positions	position	NOUN
ftr-466	1056	15	in	in	ADP
ftr-466	1056	16	any	any	DET
ftr-466	1056	17	asset.136	asset.136	NOUN
ftr-466	1056	18	134	134	NUM
ftr-466	1056	19	.	.	PUNCT
ftr-466	1057	1	see	see	VERB
ftr-466	1057	2	warren	warren	PROPN
ftr-466	1057	3	,	,	PUNCT
ftr-466	1057	4	supra	supra	PROPN
ftr-466	1057	5	note	note	PROPN
ftr-466	1057	6	66	66	NUM
ftr-466	1057	7	,	,	PUNCT
ftr-466	1057	8	at	at	ADP
ftr-466	1057	9	465	465	NUM
ftr-466	1057	10	-	-	SYM
ftr-466	1057	11	66	66	NUM
ftr-466	1057	12	.	.	PUNCT
ftr-466	1057	13	135	135	NUM
ftr-466	1057	14	.	.	PUNCT
ftr-466	1058	1	see	see	VERB
ftr-466	1058	2	warren	warren	PROPN
ftr-466	1058	3	,	,	PUNCT
ftr-466	1058	4	supra	supra	PROPN
ftr-466	1058	5	note	note	PROPN
ftr-466	1058	6	66	66	NUM
ftr-466	1058	7	,	,	PUNCT
ftr-466	1058	8	at	at	ADP
ftr-466	1058	9	466	466	NUM
ftr-466	1058	10	.	.	PUNCT
ftr-466	1059	1	this	this	DET
ftr-466	1059	2	example	example	NOUN
ftr-466	1059	3	was	be	AUX
ftr-466	1059	4	adapted	adapt	VERB
ftr-466	1059	5	(	(	PUNCT
ftr-466	1059	6	i.e.	i.e.	X
ftr-466	1059	7	,	,	PUNCT
ftr-466	1059	8	simplified	simplified	ADJ
ftr-466	1059	9	)	)	PUNCT
ftr-466	1059	10	from	from	ADP
ftr-466	1059	11	an	an	DET
ftr-466	1059	12	example	example	NOUN
ftr-466	1059	13	contained	contain	VERB
ftr-466	1059	14	in	in	ADP
ftr-466	1059	15	alvin	alvin	PROPN
ftr-466	1059	16	c.	c.	PROPN
ftr-466	1059	17	warren	warren	PROPN
ftr-466	1059	18	's	's	PART
ftr-466	1059	19	article	article	NOUN
ftr-466	1059	20	.	.	PUNCT
ftr-466	1060	1	136	136	NUM
ftr-466	1060	2	.	.	PUNCT
ftr-466	1061	1	see	see	VERB
ftr-466	1061	2	smith	smith	PROPN
ftr-466	1061	3	et	et	PROPN
ftr-466	1061	4	al	al	PROPN
ftr-466	1061	5	.	.	PROPN
ftr-466	1061	6	,	,	PUNCT
ftr-466	1061	7	supra	supra	PROPN
ftr-466	1061	8	note	note	PROPN
ftr-466	1061	9	21	21	NUM
ftr-466	1061	10	,	,	PUNCT
ftr-466	1061	11	at	at	ADP
ftr-466	1061	12	55	55	NUM
ftr-466	1061	13	-	-	SYM
ftr-466	1061	14	56	56	NUM
ftr-466	1061	15	.	.	NOUN
ftr-466	1061	16	19971	19971	NUM
ftr-466	1062	1	florida	florida	PROPN
ftr-466	1062	2	tax	tax	NOUN
ftr-466	1062	3	review	review	NOUN
ftr-466	1062	4	if	if	SCONJ
ftr-466	1062	5	an	an	DET
ftr-466	1062	6	investor	investor	NOUN
ftr-466	1062	7	only	only	ADV
ftr-466	1062	8	wishes	wish	VERB
ftr-466	1062	9	to	to	PART
ftr-466	1062	10	enjoy	enjoy	VERB
ftr-466	1062	11	the	the	DET
ftr-466	1062	12	economic	economic	ADJ
ftr-466	1062	13	risks	risk	NOUN
ftr-466	1062	14	and	and	CCONJ
ftr-466	1062	15	benefits	benefit	NOUN
ftr-466	1062	16	of	of	ADP
ftr-466	1062	17	ownership	ownership	NOUN
ftr-466	1062	18	of	of	ADP
ftr-466	1062	19	z	z	PROPN
ftr-466	1062	20	co.	co.	PROPN
ftr-466	1062	21	stock	stock	NOUN
ftr-466	1062	22	without	without	ADP
ftr-466	1062	23	actually	actually	ADV
ftr-466	1062	24	purchasing	purchase	VERB
ftr-466	1062	25	the	the	DET
ftr-466	1062	26	zero	zero	NUM
ftr-466	1062	27	coupon	coupon	NOUN
ftr-466	1062	28	bond	bond	NOUN
ftr-466	1062	29	(	(	PUNCT
ftr-466	1062	30	which	which	PRON
ftr-466	1062	31	funds	fund	VERB
ftr-466	1062	32	the	the	DET
ftr-466	1062	33	stock	stock	NOUN
ftr-466	1062	34	purchases	purchase	NOUN
ftr-466	1062	35	pursuant	pursuant	ADJ
ftr-466	1062	36	to	to	ADP
ftr-466	1062	37	the	the	DET
ftr-466	1062	38	options	option	NOUN
ftr-466	1062	39	)	)	PUNCT
ftr-466	1062	40	,	,	PUNCT
ftr-466	1062	41	an	an	DET
ftr-466	1062	42	investor	investor	NOUN
ftr-466	1062	43	can	can	AUX
ftr-466	1062	44	simply	simply	ADV
ftr-466	1062	45	purchase	purchase	VERB
ftr-466	1062	46	a	a	DET
ftr-466	1062	47	call	call	NOUN
ftr-466	1062	48	option	option	NOUN
ftr-466	1062	49	with	with	ADP
ftr-466	1062	50	a	a	DET
ftr-466	1062	51	strike	strike	NOUN
ftr-466	1062	52	price	price	NOUN
ftr-466	1062	53	of	of	ADP
ftr-466	1062	54	$	$	SYM
ftr-466	1062	55	x	x	NOUN
ftr-466	1062	56	and	and	CCONJ
ftr-466	1062	57	,	,	PUNCT
ftr-466	1062	58	at	at	ADP
ftr-466	1062	59	the	the	DET
ftr-466	1062	60	same	same	ADJ
ftr-466	1062	61	time	time	NOUN
ftr-466	1062	62	,	,	PUNCT
ftr-466	1062	63	sell	sell	VERB
ftr-466	1062	64	a	a	DET
ftr-466	1062	65	put	put	NOUN
ftr-466	1062	66	option	option	NOUN
ftr-466	1062	67	with	with	ADP
ftr-466	1062	68	a	a	DET
ftr-466	1062	69	strike	strike	NOUN
ftr-466	1062	70	price	price	NOUN
ftr-466	1062	71	of	of	ADP
ftr-466	1062	72	$	$	SYM
ftr-466	1062	73	x	x	NUM
ftr-466	1062	74	on	on	ADP
ftr-466	1062	75	z	z	PROPN
ftr-466	1062	76	co.	co.	PROPN
ftr-466	1062	77	stock	stock	NOUN
ftr-466	1062	78	.	.	PUNCT
ftr-466	1063	1	that	that	DET
ftr-466	1063	2	option	option	NOUN
ftr-466	1063	3	combination	combination	NOUN
ftr-466	1063	4	(	(	PUNCT
ftr-466	1063	5	an	an	DET
ftr-466	1063	6	"	"	PUNCT
ftr-466	1063	7	option	option	NOUN
ftr-466	1063	8	pair	pair	NOUN
ftr-466	1063	9	"	"	PUNCT
ftr-466	1063	10	)	)	PUNCT
ftr-466	1063	11	at	at	ADP
ftr-466	1063	12	all	all	DET
ftr-466	1063	13	times	time	NOUN
ftr-466	1063	14	will	will	AUX
ftr-466	1063	15	expose	expose	VERB
ftr-466	1063	16	the	the	DET
ftr-466	1063	17	investor	investor	NOUN
ftr-466	1063	18	to	to	ADP
ftr-466	1063	19	the	the	DET
ftr-466	1063	20	same	same	ADJ
ftr-466	1063	21	economic	economic	ADJ
ftr-466	1063	22	risks	risk	NOUN
ftr-466	1063	23	and	and	CCONJ
ftr-466	1063	24	benefits	benefit	NOUN
ftr-466	1063	25	attendant	attendant	NOUN
ftr-466	1063	26	to	to	ADP
ftr-466	1063	27	ownership	ownership	NOUN
ftr-466	1063	28	of	of	ADP
ftr-466	1063	29	z	z	PROPN
ftr-466	1063	30	co.	co.	PROPN
ftr-466	1063	31	stock	stock	NOUN
ftr-466	1063	32	.	.	PUNCT
ftr-466	1064	1	'37	'37	NUM
ftr-466	1064	2	again	again	ADV
ftr-466	1064	3	,	,	PUNCT
ftr-466	1064	4	an	an	DET
ftr-466	1064	5	investor	investor	NOUN
ftr-466	1064	6	can	can	AUX
ftr-466	1064	7	enter	enter	VERB
ftr-466	1064	8	into	into	ADP
ftr-466	1064	9	an	an	DET
ftr-466	1064	10	option	option	NOUN
ftr-466	1064	11	pair	pair	NOUN
ftr-466	1064	12	using	use	VERB
ftr-466	1064	13	any	any	DET
ftr-466	1064	14	asset	asset	NOUN
ftr-466	1064	15	as	as	ADP
ftr-466	1064	16	the	the	DET
ftr-466	1064	17	underlying	underlying	ADJ
ftr-466	1064	18	property	property	NOUN
ftr-466	1064	19	.	.	PUNCT
ftr-466	1065	1	although	although	SCONJ
ftr-466	1065	2	synthetic	synthetic	ADJ
ftr-466	1065	3	stock	stock	NOUN
ftr-466	1065	4	and	and	CCONJ
ftr-466	1065	5	an	an	DET
ftr-466	1065	6	option	option	NOUN
ftr-466	1065	7	pair	pair	NOUN
ftr-466	1065	8	generate	generate	VERB
ftr-466	1065	9	the	the	DET
ftr-466	1065	10	same	same	ADJ
ftr-466	1065	11	economic	economic	ADJ
ftr-466	1065	12	returns	return	NOUN
ftr-466	1065	13	as	as	ADP
ftr-466	1065	14	an	an	DET
ftr-466	1065	15	ownership	ownership	NOUN
ftr-466	1065	16	interest	interest	NOUN
ftr-466	1065	17	in	in	ADP
ftr-466	1065	18	the	the	DET
ftr-466	1065	19	underlying	underlie	VERB
ftr-466	1065	20	property	property	NOUN
ftr-466	1065	21	,	,	PUNCT
ftr-466	1065	22	these	these	DET
ftr-466	1065	23	positions	position	NOUN
ftr-466	1065	24	are	be	AUX
ftr-466	1065	25	taxed	tax	VERB
ftr-466	1065	26	differently	differently	ADV
ftr-466	1065	27	than	than	ADP
ftr-466	1065	28	an	an	DET
ftr-466	1065	29	ownership	ownership	NOUN
ftr-466	1065	30	interest	interest	NOUN
ftr-466	1065	31	in	in	ADP
ftr-466	1065	32	the	the	DET
ftr-466	1065	33	underlying	underlie	VERB
ftr-466	1065	34	property	property	NOUN
ftr-466	1065	35	.	.	PUNCT
ftr-466	1066	1	in	in	ADP
ftr-466	1066	2	fact	fact	NOUN
ftr-466	1066	3	,	,	PUNCT
ftr-466	1066	4	synthetic	synthetic	ADJ
ftr-466	1066	5	stock	stock	NOUN
ftr-466	1066	6	and	and	CCONJ
ftr-466	1066	7	the	the	DET
ftr-466	1066	8	option	option	NOUN
ftr-466	1066	9	pair	pair	NOUN
ftr-466	1066	10	are	be	AUX
ftr-466	1066	11	themselves	themselves	PRON
ftr-466	1066	12	taxed	tax	VERB
ftr-466	1066	13	differently	differently	ADV
ftr-466	1066	14	.	.	PUNCT
ftr-466	1067	1	that	that	PRON
ftr-466	1067	2	is	be	AUX
ftr-466	1067	3	because	because	SCONJ
ftr-466	1067	4	the	the	DET
ftr-466	1067	5	holder	holder	NOUN
ftr-466	1067	6	of	of	ADP
ftr-466	1067	7	a	a	DET
ftr-466	1067	8	zero	zero	NUM
ftr-466	1067	9	coupon	coupon	NOUN
ftr-466	1067	10	bond	bond	NOUN
ftr-466	1067	11	must	must	AUX
ftr-466	1067	12	periodically	periodically	ADV
ftr-466	1067	13	accrue	accrue	VERB
ftr-466	1067	14	ordinary	ordinary	ADJ
ftr-466	1067	15	interest	interest	NOUN
ftr-466	1067	16	income	income	NOUN
ftr-466	1067	17	.	.	PUNCT
ftr-466	1068	1	3	3	NUM
ftr-466	1068	2	c.	c.	PROPN
ftr-466	1068	3	economic	economic	ADJ
ftr-466	1068	4	equivalencies	equivalencie	NOUN
ftr-466	1068	5	and	and	CCONJ
ftr-466	1068	6	tax	tax	NOUN
ftr-466	1068	7	discrepancies	discrepancy	NOUN
ftr-466	1068	8	the	the	DET
ftr-466	1068	9	economic	economic	ADJ
ftr-466	1068	10	equivalencies	equivalencie	NOUN
ftr-466	1068	11	and	and	CCONJ
ftr-466	1068	12	tax	tax	NOUN
ftr-466	1068	13	discrepancies	discrepancy	NOUN
ftr-466	1068	14	discussed	discuss	VERB
ftr-466	1068	15	above	above	ADV
ftr-466	1068	16	can	can	AUX
ftr-466	1068	17	be	be	AUX
ftr-466	1068	18	summarized	summarize	VERB
ftr-466	1068	19	in	in	ADP
ftr-466	1068	20	the	the	DET
ftr-466	1068	21	following	follow	VERB
ftr-466	1068	22	table	table	NOUN
ftr-466	1068	23	:	:	PUNCT
ftr-466	1068	24	137	137	NUM
ftr-466	1068	25	.	.	PUNCT
ftr-466	1069	1	see	see	VERB
ftr-466	1069	2	smith	smith	PROPN
ftr-466	1069	3	et	et	PROPN
ftr-466	1069	4	al	al	PROPN
ftr-466	1069	5	.	.	PROPN
ftr-466	1069	6	,	,	PUNCT
ftr-466	1069	7	supra	supra	PROPN
ftr-466	1069	8	note	note	PROPN
ftr-466	1069	9	21	21	NUM
ftr-466	1069	10	,	,	PUNCT
ftr-466	1069	11	at	at	ADP
ftr-466	1069	12	56	56	NUM
ftr-466	1069	13	(	(	PUNCT
ftr-466	1069	14	"	"	PUNCT
ftr-466	1069	15	consider	consider	VERB
ftr-466	1069	16	a	a	DET
ftr-466	1069	17	portfolio	portfolio	NOUN
ftr-466	1069	18	constructed	construct	VERB
ftr-466	1069	19	by	by	ADP
ftr-466	1069	20	buying	buy	VERB
ftr-466	1069	21	a	a	DET
ftr-466	1069	22	call	call	NOUN
ftr-466	1069	23	and	and	CCONJ
ftr-466	1069	24	selling	sell	VERB
ftr-466	1069	25	a	a	DET
ftr-466	1069	26	put	put	NOUN
ftr-466	1069	27	with	with	ADP
ftr-466	1069	28	the	the	DET
ftr-466	1069	29	same	same	ADJ
ftr-466	1069	30	exercise	exercise	NOUN
ftr-466	1069	31	price	price	NOUN
ftr-466	1069	32	....	....	PUNCT
ftr-466	1070	1	[	[	X
ftr-466	1070	2	t]he	t]he	ADV
ftr-466	1070	3	resulting	result	VERB
ftr-466	1070	4	portfolio	portfolio	NOUN
ftr-466	1070	5	...	...	PUNCT
ftr-466	1070	6	has	have	VERB
ftr-466	1070	7	a	a	DET
ftr-466	1070	8	payoff	payoff	NOUN
ftr-466	1070	9	profile	profile	NOUN
ftr-466	1070	10	equivalent	equivalent	ADJ
ftr-466	1070	11	to	to	ADP
ftr-466	1070	12	that	that	PRON
ftr-466	1070	13	of	of	ADP
ftr-466	1070	14	buying	buy	VERB
ftr-466	1070	15	a	a	DET
ftr-466	1070	16	forward	forward	ADJ
ftr-466	1070	17	contract	contract	NOUN
ftr-466	1070	18	on	on	ADP
ftr-466	1070	19	the	the	DET
ftr-466	1070	20	asset	asset	NOUN
ftr-466	1070	21	.	.	PUNCT
ftr-466	1070	22	"	"	PUNCT
ftr-466	1070	23	)	)	PUNCT
ftr-466	1070	24	.	.	PUNCT
ftr-466	1071	1	138	138	NUM
ftr-466	1071	2	.	.	PUNCT
ftr-466	1072	1	this	this	DET
ftr-466	1072	2	point	point	NOUN
ftr-466	1072	3	is	be	AUX
ftr-466	1072	4	relevant	relevant	ADJ
ftr-466	1072	5	only	only	ADV
ftr-466	1072	6	for	for	ADP
ftr-466	1072	7	an	an	DET
ftr-466	1072	8	investor	investor	NOUN
ftr-466	1072	9	who	who	PRON
ftr-466	1072	10	does	do	AUX
ftr-466	1072	11	not	not	PART
ftr-466	1072	12	have	have	VERB
ftr-466	1072	13	enough	enough	ADJ
ftr-466	1072	14	money	money	NOUN
ftr-466	1072	15	to	to	PART
ftr-466	1072	16	purchase	purchase	VERB
ftr-466	1072	17	a	a	DET
ftr-466	1072	18	zero	zero	NUM
ftr-466	1072	19	coupon	coupon	NOUN
ftr-466	1072	20	bond	bond	NOUN
ftr-466	1072	21	at	at	ADP
ftr-466	1072	22	the	the	DET
ftr-466	1072	23	time	time	NOUN
ftr-466	1072	24	she	she	PRON
ftr-466	1072	25	purchases	purchase	VERB
ftr-466	1072	26	the	the	DET
ftr-466	1072	27	option	option	NOUN
ftr-466	1072	28	pair	pair	NOUN
ftr-466	1072	29	.	.	PUNCT
ftr-466	1073	1	if	if	SCONJ
ftr-466	1073	2	she	she	PRON
ftr-466	1073	3	does	do	AUX
ftr-466	1073	4	have	have	VERB
ftr-466	1073	5	enough	enough	ADJ
ftr-466	1073	6	money	money	NOUN
ftr-466	1073	7	to	to	PART
ftr-466	1073	8	purchase	purchase	VERB
ftr-466	1073	9	that	that	DET
ftr-466	1073	10	zero	zero	NUM
ftr-466	1073	11	coupon	coupon	NOUN
ftr-466	1073	12	bond	bond	NOUN
ftr-466	1073	13	,	,	PUNCT
ftr-466	1073	14	however	however	ADV
ftr-466	1073	15	,	,	PUNCT
ftr-466	1073	16	she	she	PRON
ftr-466	1073	17	will	will	AUX
ftr-466	1073	18	likely	likely	ADV
ftr-466	1073	19	be	be	AUX
ftr-466	1073	20	taxed	tax	VERB
ftr-466	1073	21	in	in	ADP
ftr-466	1073	22	the	the	DET
ftr-466	1073	23	same	same	ADJ
ftr-466	1073	24	way	way	NOUN
ftr-466	1073	25	that	that	PRON
ftr-466	1073	26	she	she	PRON
ftr-466	1073	27	would	would	AUX
ftr-466	1073	28	have	have	AUX
ftr-466	1073	29	been	be	AUX
ftr-466	1073	30	taxed	tax	VERB
ftr-466	1073	31	had	have	AUX
ftr-466	1073	32	she	she	PRON
ftr-466	1073	33	purchased	purchase	VERB
ftr-466	1073	34	a	a	DET
ftr-466	1073	35	share	share	NOUN
ftr-466	1073	36	of	of	ADP
ftr-466	1073	37	synthetic	synthetic	ADJ
ftr-466	1073	38	stock	stock	NOUN
ftr-466	1073	39	.	.	PUNCT
ftr-466	1074	1	this	this	PRON
ftr-466	1074	2	is	be	AUX
ftr-466	1074	3	because	because	SCONJ
ftr-466	1074	4	the	the	DET
ftr-466	1074	5	investor	investor	NOUN
ftr-466	1074	6	will	will	AUX
ftr-466	1074	7	presumably	presumably	ADV
ftr-466	1074	8	do	do	VERB
ftr-466	1074	9	something	something	PRON
ftr-466	1074	10	with	with	ADP
ftr-466	1074	11	her	her	PRON
ftr-466	1074	12	money	money	NOUN
ftr-466	1074	13	that	that	PRON
ftr-466	1074	14	will	will	AUX
ftr-466	1074	15	generate	generate	VERB
ftr-466	1074	16	taxable	taxable	ADJ
ftr-466	1074	17	income	income	NOUN
ftr-466	1074	18	.	.	PUNCT
ftr-466	1075	1	[	[	X
ftr-466	1075	2	vol	vol	NOUN
ftr-466	1075	3	3:8	3:8	NUM
ftr-466	1075	4	economically	economically	ADV
ftr-466	1075	5	equivalent	equivalent	ADJ
ftr-466	1075	6	financial	financial	ADJ
ftr-466	1075	7	instnments	instnment	NOUN
ftr-466	1075	8	financial	financial	ADJ
ftr-466	1075	9	instrument	instrument	PROPN
ftr-466	1075	10	timing	timing	NOUN
ftr-466	1075	11	character	character	NOUN
ftr-466	1075	12	source	source	NOUN
ftr-466	1075	13	underlying	underlying	ADJ
ftr-466	1075	14	income	income	NOUN
ftr-466	1075	15	from	from	ADP
ftr-466	1075	16	sale	sale	NOUN
ftr-466	1075	17	capital	capital	NOUN
ftr-466	1075	18	.	.	PUNCT
ftr-466	1076	1	income	income	NOUN
ftr-466	1076	2	from	from	ADP
ftr-466	1076	3	sale	sale	NOUN
ftr-466	1076	4	property	property	NOUN
ftr-466	1076	5	taxed	tax	VERB
ftr-466	1076	6	upon	upon	SCONJ
ftr-466	1076	7	sale	sale	NOUN
ftr-466	1076	8	or	or	CCONJ
ftr-466	1076	9	determined	determine	VERB
ftr-466	1076	10	by	by	ADP
ftr-466	1076	11	(	(	PUNCT
ftr-466	1076	12	e.g.	e.g.	ADV
ftr-466	1076	13	,	,	PUNCT
ftr-466	1076	14	stock	stock	NOUN
ftr-466	1076	15	exchange	exchange	NOUN
ftr-466	1076	16	.	.	PUNCT
ftr-466	1077	1	reference	reference	NOUN
ftr-466	1077	2	to	to	ADP
ftr-466	1077	3	owner	owner	NOUN
ftr-466	1077	4	's	's	PART
ftr-466	1077	5	or	or	CCONJ
ftr-466	1077	6	real	real	ADJ
ftr-466	1077	7	nationality	nationality	NOUN
ftr-466	1077	8	.	.	PUNCT
ftr-466	1078	1	exception	exception	NOUN
ftr-466	1078	2	estate	estate	NOUN
ftr-466	1078	3	)	)	PUNCT
ftr-466	1078	4	may	may	AUX
ftr-466	1078	5	be	be	AUX
ftr-466	1078	6	subject	subject	ADJ
ftr-466	1078	7	to	to	ADP
ftr-466	1078	8	for	for	ADP
ftr-466	1078	9	interests	interest	NOUN
ftr-466	1078	10	in	in	ADP
ftr-466	1078	11	u.s	u.s	PROPN
ftr-466	1078	12	.	.	PROPN
ftr-466	1078	13	section	section	NOUN
ftr-466	1078	14	1092	1092	NUM
ftr-466	1078	15	.	.	PUNCT
ftr-466	1079	1	real	real	ADJ
ftr-466	1079	2	property	property	NOUN
ftr-466	1079	3	.	.	PUNCT
ftr-466	1080	1	prepaid	prepaid	ADJ
ftr-466	1080	2	income	income	NOUN
ftr-466	1080	3	from	from	ADP
ftr-466	1080	4	sale	sale	NOUN
ftr-466	1080	5	or	or	CCONJ
ftr-466	1080	6	capital	capital	NOUN
ftr-466	1080	7	.	.	PUNCT
ftr-466	1081	1	determined	determine	VERB
ftr-466	1081	2	by	by	ADP
ftr-466	1081	3	forward	forward	ADJ
ftr-466	1081	4	termination	termination	NOUN
ftr-466	1081	5	taxed	tax	VERB
ftr-466	1081	6	reference	reference	NOUN
ftr-466	1081	7	to	to	ADP
ftr-466	1081	8	owner	owner	NOUN
ftr-466	1081	9	's	's	PART
ftr-466	1081	10	contract	contract	NOUN
ftr-466	1081	11	upon	upon	SCONJ
ftr-466	1081	12	sale	sale	NOUN
ftr-466	1081	13	or	or	CCONJ
ftr-466	1081	14	nationality	nationality	NOUN
ftr-466	1081	15	.	.	PUNCT
ftr-466	1082	1	exception	exception	NOUN
ftr-466	1082	2	termination	termination	NOUN
ftr-466	1082	3	,	,	PUNCT
ftr-466	1082	4	for	for	ADP
ftr-466	1082	5	forward	forward	ADJ
ftr-466	1082	6	contracts	contract	NOUN
ftr-466	1082	7	on	on	ADP
ftr-466	1082	8	u.s	u.s	PROPN
ftr-466	1082	9	.	.	PROPN
ftr-466	1082	10	real	real	PROPN
ftr-466	1082	11	estate.prepayment	estate.prepayment	PROPN
ftr-466	1082	12	not	not	PART
ftr-466	1082	13	treated	treat	VERB
ftr-466	1082	14	as	as	ADP
ftr-466	1082	15	a	a	DET
ftr-466	1082	16	loan	loan	NOUN
ftr-466	1082	17	.	.	PUNCT
ftr-466	1083	1	may	may	AUX
ftr-466	1083	2	be	be	AUX
ftr-466	1083	3	subject	subject	ADJ
ftr-466	1083	4	to	to	ADP
ftr-466	1083	5	section	section	NOUN
ftr-466	1083	6	1092	1092	NUM
ftr-466	1083	7	.	.	PUNCT
ftr-466	1084	1	gold	gold	NOUN
ftr-466	1084	2	note	note	NOUN
ftr-466	1084	3	interest	interest	NOUN
ftr-466	1084	4	accrued	accrue	VERB
ftr-466	1084	5	ordinary	ordinary	ADJ
ftr-466	1084	6	.	.	PUNCT
ftr-466	1085	1	determined	determine	VERB
ftr-466	1085	2	by	by	ADP
ftr-466	1085	3	over	over	ADP
ftr-466	1085	4	life	life	NOUN
ftr-466	1085	5	of	of	ADP
ftr-466	1085	6	the	the	DET
ftr-466	1085	7	note	note	NOUN
ftr-466	1085	8	.	.	PUNCT
ftr-466	1086	1	reference	reference	NOUN
ftr-466	1086	2	to	to	ADP
ftr-466	1086	3	borrower	borrower	NOUN
ftr-466	1086	4	's	's	PART
ftr-466	1086	5	nationality	nationality	NOUN
ftr-466	1086	6	.	.	PUNCT
ftr-466	1087	1	generally	generally	ADV
ftr-466	1087	2	may	may	AUX
ftr-466	1087	3	not	not	PART
ftr-466	1087	4	be	be	AUX
ftr-466	1087	5	subject	subject	ADJ
ftr-466	1087	6	exempt	exempt	ADJ
ftr-466	1087	7	from	from	ADP
ftr-466	1087	8	withholdto	withholdto	PROPN
ftr-466	1087	9	section	section	NOUN
ftr-466	1087	10	1092	1092	NUM
ftr-466	1087	11	.	.	PUNCT
ftr-466	1088	1	ing	e	VERB
ftr-466	1088	2	under	under	ADP
ftr-466	1088	3	section	section	NOUN
ftr-466	1088	4	871(h)(4)(c)(v	871(h)(4)(c)(v	NUM
ftr-466	1088	5	)	)	PUNCT
ftr-466	1088	6	.	.	PUNCT
ftr-466	1089	1	effect	effect	NOUN
ftr-466	1089	2	is	be	AUX
ftr-466	1089	3	to	to	PART
ftr-466	1089	4	treat	treat	VERB
ftr-466	1089	5	as	as	ADP
ftr-466	1089	6	foreign	foreign	ADJ
ftr-466	1089	7	source	source	NOUN
ftr-466	1089	8	income	income	NOUN
ftr-466	1089	9	in	in	ADP
ftr-466	1089	10	the	the	DET
ftr-466	1089	11	hands	hand	NOUN
ftr-466	1089	12	of	of	ADP
ftr-466	1089	13	a	a	DET
ftr-466	1089	14	foreign	foreign	ADJ
ftr-466	1089	15	investor	investor	NOUN
ftr-466	1089	16	.	.	PUNCT
ftr-466	1090	1	prepaid	prepay	VERB
ftr-466	1090	2	prepayment	prepayment	NOUN
ftr-466	1090	3	treated	treat	VERB
ftr-466	1090	4	character	character	NOUN
ftr-466	1090	5	of	of	ADP
ftr-466	1090	6	loan	loan	NOUN
ftr-466	1090	7	determined	determine	VERB
ftr-466	1090	8	by	by	ADP
ftr-466	1090	9	equity	equity	NOUN
ftr-466	1090	10	as	as	ADP
ftr-466	1090	11	loan	loan	NOUN
ftr-466	1090	12	.	.	PUNCT
ftr-466	1091	1	periodic	periodic	ADJ
ftr-466	1091	2	payments	payment	NOUN
ftr-466	1091	3	is	be	AUX
ftr-466	1091	4	ordireference	ordireference	NOUN
ftr-466	1091	5	to	to	ADP
ftr-466	1091	6	owner	owner	NOUN
ftr-466	1091	7	's	's	PART
ftr-466	1091	8	swap	swap	NOUN
ftr-466	1091	9	payments	payment	NOUN
ftr-466	1091	10	accrued	accrue	VERB
ftr-466	1091	11	nary	nary	ADJ
ftr-466	1091	12	.	.	PUNCT
ftr-466	1092	1	character	character	NOUN
ftr-466	1092	2	nationality	nationality	NOUN
ftr-466	1092	3	.	.	PUNCT
ftr-466	1093	1	over	over	ADP
ftr-466	1093	2	life	life	NOUN
ftr-466	1093	3	of	of	ADP
ftr-466	1093	4	swap	swap	NOUN
ftr-466	1093	5	.	.	PUNCT
ftr-466	1094	1	of	of	ADP
ftr-466	1094	2	periodic	periodic	ADJ
ftr-466	1094	3	payno	payno	ADJ
ftr-466	1094	4	exception	exception	NOUN
ftr-466	1094	5	to	to	ADP
ftr-466	1094	6	sourcments	sourcment	NOUN
ftr-466	1094	7	unsettled	unsettled	ADJ
ftr-466	1094	8	.	.	PUNCT
ftr-466	1095	1	may	may	AUX
ftr-466	1095	2	be	be	AUX
ftr-466	1095	3	subject	subject	ADJ
ftr-466	1095	4	to	to	ADP
ftr-466	1095	5	character	character	NOUN
ftr-466	1095	6	of	of	ADP
ftr-466	1095	7	ing	ing	ADJ
ftr-466	1095	8	rule	rule	NOUN
ftr-466	1095	9	if	if	SCONJ
ftr-466	1095	10	underlying	underlying	ADJ
ftr-466	1095	11	section	section	NOUN
ftr-466	1095	12	1092	1092	NUM
ftr-466	1095	13	.	.	PUNCT
ftr-466	1096	1	ter	ter	NOUN
ftr-466	1096	2	of	of	ADP
ftr-466	1096	3	p	p	PROPN
ftr-466	1096	4	is	be	AUX
ftr-466	1096	5	u.s	u.s	PROPN
ftr-466	1096	6	.	.	PROPN
ftr-466	1096	7	real	real	ADJ
ftr-466	1096	8	estate.termination	estate.termination	NOUN
ftr-466	1096	9	payments	payment	NOUN
ftr-466	1096	10	is	be	AUX
ftr-466	1096	11	capital	capital	NOUN
ftr-466	1096	12	.	.	PUNCT
ftr-466	1097	1	synthetic	synthetic	ADJ
ftr-466	1097	2	income	income	NOUN
ftr-466	1097	3	accrued	accrue	VERB
ftr-466	1097	4	part	part	NOUN
ftr-466	1097	5	ordinary	ordinary	ADJ
ftr-466	1097	6	and	and	CCONJ
ftr-466	1097	7	determined	determine	VERB
ftr-466	1097	8	in	in	ADP
ftr-466	1097	9	part	part	NOUN
ftr-466	1097	10	by	by	ADP
ftr-466	1097	11	stock	stock	NOUN
ftr-466	1097	12	over	over	ADP
ftr-466	1097	13	life	life	NOUN
ftr-466	1097	14	of	of	ADP
ftr-466	1097	15	zero	zero	NUM
ftr-466	1097	16	part	part	NOUN
ftr-466	1097	17	capital	capital	NOUN
ftr-466	1097	18	.	.	PUNCT
ftr-466	1098	1	reference	reference	NOUN
ftr-466	1098	2	to	to	ADP
ftr-466	1098	3	borrower	borrower	NOUN
ftr-466	1098	4	's	's	PART
ftr-466	1098	5	coupon	coupon	NOUN
ftr-466	1098	6	bond	bond	NOUN
ftr-466	1098	7	.	.	PUNCT
ftr-466	1099	1	innationality	innationality	NOUN
ftr-466	1099	2	and	and	CCONJ
ftr-466	1099	3	in	in	ADP
ftr-466	1099	4	part	part	NOUN
ftr-466	1099	5	come	come	VERB
ftr-466	1099	6	from	from	ADP
ftr-466	1099	7	options	option	NOUN
ftr-466	1099	8	by	by	ADP
ftr-466	1099	9	reference	reference	NOUN
ftr-466	1099	10	to	to	PART
ftr-466	1099	11	recognized	recognize	VERB
ftr-466	1099	12	upon	upon	SCONJ
ftr-466	1099	13	owner	owner	NOUN
ftr-466	1099	14	's	's	PART
ftr-466	1099	15	nationality	nationality	NOUN
ftr-466	1099	16	.	.	PUNCT
ftr-466	1100	1	sale	sale	NOUN
ftr-466	1100	2	or	or	CCONJ
ftr-466	1100	3	termination	termination	NOUN
ftr-466	1100	4	exception	exception	NOUN
ftr-466	1100	5	to	to	PART
ftr-466	1100	6	nationof	nationof	VERB
ftr-466	1100	7	the	the	DET
ftr-466	1100	8	options	option	NOUN
ftr-466	1100	9	,	,	PUNCT
ftr-466	1100	10	unality	unality	NOUN
ftr-466	1100	11	rule	rule	NOUN
ftr-466	1100	12	for	for	ADP
ftr-466	1100	13	options	option	NOUN
ftr-466	1100	14	less	less	ADV
ftr-466	1100	15	exercised	exercise	VERB
ftr-466	1100	16	.	.	PUNCT
ftr-466	1101	1	exon	exon	PROPN
ftr-466	1101	2	u.s	u.s	PROPN
ftr-466	1101	3	.	.	PROPN
ftr-466	1101	4	real	real	ADJ
ftr-466	1101	5	estate	estate	NOUN
ftr-466	1101	6	.	.	PUNCT
ftr-466	1102	1	ception	ception	PROPN
ftr-466	1102	2	for	for	ADP
ftr-466	1102	3	section	section	NOUN
ftr-466	1102	4	1256	1256	NUM
ftr-466	1102	5	option	option	NOUN
ftr-466	1102	6	.	.	PUNCT
ftr-466	1103	1	may	may	AUX
ftr-466	1103	2	be	be	AUX
ftr-466	1103	3	subject	subject	ADJ
ftr-466	1103	4	to	to	ADP
ftr-466	1103	5	section	section	NOUN
ftr-466	1103	6	1092	1092	NUM
ftr-466	1103	7	.	.	PUNCT
ftr-466	1104	1	19971	19971	NUM
ftr-466	1104	2	florida	florida	PROPN
ftr-466	1104	3	tax	tax	NOUN
ftr-466	1104	4	review	review	NOUN
ftr-466	1104	5	option	option	NOUN
ftr-466	1104	6	pair	pair	NOUN
ftr-466	1104	7	income	income	NOUN
ftr-466	1104	8	from	from	ADP
ftr-466	1104	9	sale	sale	NOUN
ftr-466	1104	10	or	or	CCONJ
ftr-466	1104	11	capital	capital	NOUN
ftr-466	1104	12	.	.	PUNCT
ftr-466	1105	1	determined	determine	VERB
ftr-466	1105	2	by	by	ADP
ftr-466	1105	3	termination	termination	NOUN
ftr-466	1105	4	taxed	tax	VERB
ftr-466	1105	5	reference	reference	NOUN
ftr-466	1105	6	to	to	ADP
ftr-466	1105	7	owner	owner	NOUN
ftr-466	1105	8	's	's	PART
ftr-466	1105	9	upon	upon	SCONJ
ftr-466	1105	10	sale	sale	NOUN
ftr-466	1105	11	or	or	CCONJ
ftr-466	1105	12	nationality	nationality	NOUN
ftr-466	1105	13	.	.	PUNCT
ftr-466	1106	1	exception	exception	NOUN
ftr-466	1106	2	termination	termination	NOUN
ftr-466	1106	3	,	,	PUNCT
ftr-466	1106	4	unless	unless	SCONJ
ftr-466	1106	5	for	for	ADP
ftr-466	1106	6	options	option	NOUN
ftr-466	1106	7	on	on	ADP
ftr-466	1106	8	u.s	u.s	PROPN
ftr-466	1106	9	.	.	PROPN
ftr-466	1106	10	exercised	exercise	VERB
ftr-466	1106	11	.	.	PUNCT
ftr-466	1107	1	exception	exception	NOUN
ftr-466	1107	2	real	real	ADJ
ftr-466	1107	3	estate	estate	NOUN
ftr-466	1107	4	.	.	PUNCT
ftr-466	1108	1	for	for	ADP
ftr-466	1108	2	options	option	NOUN
ftr-466	1108	3	subject	subject	ADJ
ftr-466	1108	4	to	to	ADP
ftr-466	1108	5	section	section	NOUN
ftr-466	1108	6	1256	1256	NUM
ftr-466	1108	7	.	.	PUNCT
ftr-466	1109	1	may	may	AUX
ftr-466	1109	2	be	be	AUX
ftr-466	1109	3	subject	subject	ADJ
ftr-466	1109	4	to	to	ADP
ftr-466	1109	5	section	section	NOUN
ftr-466	1109	6	1092	1092	NUM
ftr-466	1109	7	.	.	PUNCT
ftr-466	1110	1	with	with	ADP
ftr-466	1110	2	these	these	DET
ftr-466	1110	3	financial	financial	ADJ
ftr-466	1110	4	equivalencies	equivalencie	NOUN
ftr-466	1110	5	and	and	CCONJ
ftr-466	1110	6	tax	tax	NOUN
ftr-466	1110	7	discrepancies	discrepancy	NOUN
ftr-466	1110	8	in	in	ADP
ftr-466	1110	9	mind	mind	NOUN
ftr-466	1110	10	,	,	PUNCT
ftr-466	1110	11	this	this	DET
ftr-466	1110	12	article	article	NOUN
ftr-466	1110	13	now	now	ADV
ftr-466	1110	14	turns	turn	VERB
ftr-466	1110	15	to	to	ADP
ftr-466	1110	16	the	the	DET
ftr-466	1110	17	recommendations	recommendation	NOUN
ftr-466	1110	18	for	for	ADP
ftr-466	1110	19	prepaid	prepay	VERB
ftr-466	1110	20	forward	forward	ADJ
ftr-466	1110	21	contracts	contract	NOUN
ftr-466	1110	22	,	,	PUNCT
ftr-466	1110	23	contingent	contingent	ADJ
ftr-466	1110	24	debt	debt	NOUN
ftr-466	1110	25	instruments	instrument	NOUN
ftr-466	1110	26	,	,	PUNCT
ftr-466	1110	27	and	and	CCONJ
ftr-466	1110	28	equity	equity	NOUN
ftr-466	1110	29	swaps	swap	NOUN
ftr-466	1110	30	.	.	PUNCT
ftr-466	1111	1	v.	v.	ADP
ftr-466	1111	2	recommendations	recommendation	NOUN
ftr-466	1111	3	the	the	DET
ftr-466	1111	4	root	root	NOUN
ftr-466	1111	5	cause	cause	NOUN
ftr-466	1111	6	of	of	ADP
ftr-466	1111	7	much	much	ADJ
ftr-466	1111	8	of	of	ADP
ftr-466	1111	9	the	the	DET
ftr-466	1111	10	debate	debate	NOUN
ftr-466	1111	11	surrounding	surround	VERB
ftr-466	1111	12	the	the	DET
ftr-466	1111	13	proper	proper	ADJ
ftr-466	1111	14	tax	tax	NOUN
ftr-466	1111	15	treatment	treatment	NOUN
ftr-466	1111	16	of	of	ADP
ftr-466	1111	17	cdis	cdis	PROPN
ftr-466	1111	18	and	and	CCONJ
ftr-466	1111	19	equity	equity	NOUN
ftr-466	1111	20	swaps	swap	NOUN
ftr-466	1111	21	is	be	AUX
ftr-466	1111	22	the	the	DET
ftr-466	1111	23	absence	absence	NOUN
ftr-466	1111	24	of	of	ADP
ftr-466	1111	25	a	a	DET
ftr-466	1111	26	coherent	coherent	ADJ
ftr-466	1111	27	tax	tax	NOUN
ftr-466	1111	28	regime	regime	NOUN
ftr-466	1111	29	applicable	applicable	ADJ
ftr-466	1111	30	to	to	ADP
ftr-466	1111	31	cash	cash	NOUN
ftr-466	1111	32	-	-	PUNCT
ftr-466	1111	33	settled	settle	VERB
ftr-466	1111	34	,	,	PUNCT
ftr-466	1111	35	prepaid	prepay	VERB
ftr-466	1111	36	forward	forward	ADJ
ftr-466	1111	37	contracts	contract	NOUN
ftr-466	1111	38	.	.	PUNCT
ftr-466	1112	1	'39	'39	NUM
ftr-466	1112	2	as	as	SCONJ
ftr-466	1112	3	the	the	DET
ftr-466	1112	4	above	above	ADJ
ftr-466	1112	5	discussion	discussion	NOUN
ftr-466	1112	6	indicates	indicate	VERB
ftr-466	1112	7	,	,	PUNCT
ftr-466	1112	8	there	there	PRON
ftr-466	1112	9	is	be	VERB
ftr-466	1112	10	no	no	DET
ftr-466	1112	11	difference	difference	NOUN
ftr-466	1112	12	,	,	PUNCT
ftr-466	1112	13	in	in	ADP
ftr-466	1112	14	either	either	PRON
ftr-466	1112	15	form	form	NOUN
ftr-466	1112	16	or	or	CCONJ
ftr-466	1112	17	economic	economic	ADJ
ftr-466	1112	18	substance	substance	NOUN
ftr-466	1112	19	,	,	PUNCT
ftr-466	1112	20	between	between	ADP
ftr-466	1112	21	a	a	DET
ftr-466	1112	22	cash	cash	NOUN
ftr-466	1112	23	settled	settle	VERB
ftr-466	1112	24	,	,	PUNCT
ftr-466	1112	25	prepaid	prepay	VERB
ftr-466	1112	26	forward	forward	ADJ
ftr-466	1112	27	contract	contract	NOUN
ftr-466	1112	28	and	and	CCONJ
ftr-466	1112	29	a	a	DET
ftr-466	1112	30	gold	gold	NOUN
ftr-466	1112	31	note	note	NOUN
ftr-466	1112	32	.	.	PUNCT
ftr-466	1113	1	also	also	ADV
ftr-466	1113	2	,	,	PUNCT
ftr-466	1113	3	there	there	PRON
ftr-466	1113	4	is	be	VERB
ftr-466	1113	5	no	no	DET
ftr-466	1113	6	difference	difference	NOUN
ftr-466	1113	7	,	,	PUNCT
ftr-466	1113	8	in	in	ADP
ftr-466	1113	9	either	either	PRON
ftr-466	1113	10	form	form	NOUN
ftr-466	1113	11	or	or	CCONJ
ftr-466	1113	12	economic	economic	ADJ
ftr-466	1113	13	substance	substance	NOUN
ftr-466	1113	14	,	,	PUNCT
ftr-466	1113	15	between	between	ADP
ftr-466	1113	16	a	a	DET
ftr-466	1113	17	series	series	NOUN
ftr-466	1113	18	of	of	ADP
ftr-466	1113	19	cash	cash	NOUN
ftr-466	1113	20	settled	settle	VERB
ftr-466	1113	21	,	,	PUNCT
ftr-466	1113	22	prepaid	prepay	VERB
ftr-466	1113	23	forward	forward	ADJ
ftr-466	1113	24	contracts	contract	NOUN
ftr-466	1113	25	and	and	CCONJ
ftr-466	1113	26	a	a	DET
ftr-466	1113	27	prepaid	prepaid	ADJ
ftr-466	1113	28	equity	equity	NOUN
ftr-466	1113	29	swap	swap	NOUN
ftr-466	1113	30	.	.	PUNCT
ftr-466	1114	1	given	give	VERB
ftr-466	1114	2	these	these	DET
ftr-466	1114	3	equivalencies	equivalencie	NOUN
ftr-466	1114	4	,	,	PUNCT
ftr-466	1114	5	one	one	PRON
ftr-466	1114	6	would	would	AUX
ftr-466	1114	7	assume	assume	VERB
ftr-466	1114	8	that	that	SCONJ
ftr-466	1114	9	the	the	DET
ftr-466	1114	10	decisionmakers	decisionmaker	NOUN
ftr-466	1114	11	in	in	ADP
ftr-466	1114	12	the	the	DET
ftr-466	1114	13	service	service	NOUN
ftr-466	1114	14	would	would	AUX
ftr-466	1114	15	want	want	VERB
ftr-466	1114	16	to	to	PART
ftr-466	1114	17	classify	classify	VERB
ftr-466	1114	18	and	and	CCONJ
ftr-466	1114	19	tax	tax	NOUN
ftr-466	1114	20	gold	gold	NOUN
ftr-466	1114	21	notes	note	NOUN
ftr-466	1114	22	and	and	CCONJ
ftr-466	1114	23	prepaid	prepaid	ADJ
ftr-466	1114	24	equity	equity	NOUN
ftr-466	1114	25	swaps	swap	NOUN
ftr-466	1114	26	as	as	SCONJ
ftr-466	1114	27	cash	cash	NOUN
ftr-466	1114	28	settled	settle	VERB
ftr-466	1114	29	,	,	PUNCT
ftr-466	1114	30	prepaid	prepay	VERB
ftr-466	1114	31	forward	forward	ADJ
ftr-466	1114	32	contracts	contract	NOUN
ftr-466	1114	33	.	.	PUNCT
ftr-466	1115	1	these	these	DET
ftr-466	1115	2	decisionmakers	decisionmaker	NOUN
ftr-466	1115	3	,	,	PUNCT
ftr-466	1115	4	however	however	ADV
ftr-466	1115	5	,	,	PUNCT
ftr-466	1115	6	can	can	AUX
ftr-466	1115	7	not	not	PART
ftr-466	1115	8	do	do	VERB
ftr-466	1115	9	that	that	PRON
ftr-466	1115	10	because	because	SCONJ
ftr-466	1115	11	current	current	ADJ
ftr-466	1115	12	law	law	NOUN
ftr-466	1115	13	does	do	AUX
ftr-466	1115	14	not	not	PART
ftr-466	1115	15	provide	provide	VERB
ftr-466	1115	16	a	a	DET
ftr-466	1115	17	coherent	coherent	ADJ
ftr-466	1115	18	method	method	NOUN
ftr-466	1115	19	for	for	ADP
ftr-466	1115	20	taxing	tax	VERB
ftr-466	1115	21	prepaid	prepaid	ADJ
ftr-466	1115	22	forward	forward	ADJ
ftr-466	1115	23	contracts	contract	NOUN
ftr-466	1115	24	.	.	PUNCT
ftr-466	1116	1	the	the	DET
ftr-466	1116	2	above	above	ADJ
ftr-466	1116	3	discussion	discussion	NOUN
ftr-466	1116	4	indicates	indicate	VERB
ftr-466	1116	5	that	that	SCONJ
ftr-466	1116	6	many	many	ADJ
ftr-466	1116	7	of	of	ADP
ftr-466	1116	8	the	the	DET
ftr-466	1116	9	tax	tax	NOUN
ftr-466	1116	10	policy	policy	NOUN
ftr-466	1116	11	problems	problem	NOUN
ftr-466	1116	12	presented	present	VERB
ftr-466	1116	13	by	by	ADP
ftr-466	1116	14	financial	financial	ADJ
ftr-466	1116	15	derivatives	derivative	NOUN
ftr-466	1116	16	can	can	AUX
ftr-466	1116	17	only	only	ADV
ftr-466	1116	18	be	be	AUX
ftr-466	1116	19	solved	solve	VERB
ftr-466	1116	20	through	through	ADP
ftr-466	1116	21	a	a	DET
ftr-466	1116	22	comprehensive	comprehensive	ADJ
ftr-466	1116	23	overhaul	overhaul	NOUN
ftr-466	1116	24	of	of	ADP
ftr-466	1116	25	our	our	PRON
ftr-466	1116	26	current	current	ADJ
ftr-466	1116	27	tax	tax	NOUN
ftr-466	1116	28	system	system	NOUN
ftr-466	1116	29	.	.	PUNCT
ftr-466	1117	1	40	40	NUM
ftr-466	1117	2	specifically	specifically	ADV
ftr-466	1117	3	,	,	PUNCT
ftr-466	1117	4	many	many	ADJ
ftr-466	1117	5	of	of	ADP
ftr-466	1117	6	those	those	DET
ftr-466	1117	7	tax	tax	NOUN
ftr-466	1117	8	139	139	NUM
ftr-466	1117	9	.	.	PUNCT
ftr-466	1118	1	see	see	VERB
ftr-466	1118	2	aba	aba	PROPN
ftr-466	1118	3	section	section	NOUN
ftr-466	1118	4	of	of	ADP
ftr-466	1118	5	taxation	taxation	NOUN
ftr-466	1118	6	committee	committee	NOUN
ftr-466	1118	7	on	on	ADP
ftr-466	1118	8	financial	financial	ADJ
ftr-466	1118	9	transactions	transaction	NOUN
ftr-466	1118	10	,	,	PUNCT
ftr-466	1118	11	taxexempt	taxexempt	ADJ
ftr-466	1118	12	financing	financing	NOUN
ftr-466	1118	13	,	,	PUNCT
ftr-466	1118	14	and	and	CCONJ
ftr-466	1118	15	foreign	foreign	ADJ
ftr-466	1118	16	activities	activity	NOUN
ftr-466	1118	17	of	of	ADP
ftr-466	1118	18	u.s	u.s	PROPN
ftr-466	1118	19	.	.	PROPN
ftr-466	1118	20	taxpayers	taxpayer	NOUN
ftr-466	1118	21	,	,	PUNCT
ftr-466	1118	22	report	report	VERB
ftr-466	1118	23	on	on	ADP
ftr-466	1118	24	proposed	propose	VERB
ftr-466	1118	25	regulations	regulation	NOUN
ftr-466	1118	26	regarding	regard	VERB
ftr-466	1118	27	debt	debt	NOUN
ftr-466	1118	28	instruments	instrument	NOUN
ftr-466	1118	29	with	with	ADP
ftr-466	1118	30	contingent	contingent	ADJ
ftr-466	1118	31	payments	payment	NOUN
ftr-466	1118	32	,	,	PUNCT
ftr-466	1118	33	49	49	NUM
ftr-466	1118	34	tax	tax	NOUN
ftr-466	1118	35	law	law	NOUN
ftr-466	1118	36	.	.	PUNCT
ftr-466	1119	1	195	195	NUM
ftr-466	1119	2	,	,	PUNCT
ftr-466	1119	3	202	202	NUM
ftr-466	1119	4	(	(	PUNCT
ftr-466	1119	5	1995	1995	NUM
ftr-466	1119	6	)	)	PUNCT
ftr-466	1120	1	[	[	X
ftr-466	1120	2	hereinafter	hereinafter	NOUN
ftr-466	1120	3	aba	aba	PROPN
ftr-466	1120	4	report	report	NOUN
ftr-466	1120	5	]	]	PUNCT
ftr-466	1120	6	(	(	PUNCT
ftr-466	1120	7	"	"	PUNCT
ftr-466	1120	8	[	[	X
ftr-466	1120	9	t]he	t]he	X
ftr-466	1120	10	taxation	taxation	NOUN
ftr-466	1120	11	of	of	ADP
ftr-466	1120	12	[	[	X
ftr-466	1120	13	certain	certain	ADJ
ftr-466	1120	14	]	]	X
ftr-466	1120	15	financial	financial	ADJ
ftr-466	1120	16	products	product	NOUN
ftr-466	1120	17	in	in	ADP
ftr-466	1120	18	some	some	DET
ftr-466	1120	19	cases	case	NOUN
ftr-466	1120	20	is	be	AUX
ftr-466	1120	21	presently	presently	ADV
ftr-466	1120	22	unknown	unknown	ADJ
ftr-466	1120	23	and	and	CCONJ
ftr-466	1120	24	,	,	PUNCT
ftr-466	1120	25	in	in	ADP
ftr-466	1120	26	other	other	ADJ
ftr-466	1120	27	cases	case	NOUN
ftr-466	1120	28	,	,	PUNCT
ftr-466	1120	29	is	be	AUX
ftr-466	1120	30	well	well	ADV
ftr-466	1120	31	-	-	PUNCT
ftr-466	1120	32	established	establish	VERB
ftr-466	1120	33	but	but	CCONJ
ftr-466	1120	34	inconsistent	inconsistent	ADJ
ftr-466	1120	35	with	with	ADP
ftr-466	1120	36	the	the	DET
ftr-466	1120	37	[	[	X
ftr-466	1120	38	principles	principle	NOUN
ftr-466	1120	39	behind	behind	ADP
ftr-466	1120	40	the	the	DET
ftr-466	1120	41	oid	oid	NOUN
ftr-466	1120	42	rules	rule	NOUN
ftr-466	1120	43	]	]	PUNCT
ftr-466	1120	44	.	.	PUNCT
ftr-466	1121	1	prepaid	prepay	VERB
ftr-466	1121	2	forward	forward	ADJ
ftr-466	1121	3	contracts	contract	NOUN
ftr-466	1121	4	fall	fall	VERB
ftr-466	1121	5	into	into	ADP
ftr-466	1121	6	the	the	DET
ftr-466	1121	7	former	former	ADJ
ftr-466	1121	8	category	category	NOUN
ftr-466	1121	9	,	,	PUNCT
ftr-466	1121	10	while	while	SCONJ
ftr-466	1121	11	options	option	NOUN
ftr-466	1121	12	fall	fall	VERB
ftr-466	1121	13	into	into	ADP
ftr-466	1121	14	the	the	DET
ftr-466	1121	15	latter	latter	ADJ
ftr-466	1121	16	.	.	PUNCT
ftr-466	1122	1	"	"	PUNCT
ftr-466	1122	2	)	)	PUNCT
ftr-466	1122	3	;	;	PUNCT
ftr-466	1122	4	weisbach	weisbach	NOUN
ftr-466	1122	5	,	,	PUNCT
ftr-466	1122	6	supra	supra	PROPN
ftr-466	1122	7	note	note	PROPN
ftr-466	1122	8	26	26	NUM
ftr-466	1122	9	,	,	PUNCT
ftr-466	1122	10	at	at	ADP
ftr-466	1122	11	498	498	NUM
ftr-466	1122	12	(	(	PUNCT
ftr-466	1122	13	indicating	indicate	VERB
ftr-466	1122	14	that	that	SCONJ
ftr-466	1122	15	there	there	PRON
ftr-466	1122	16	is	be	VERB
ftr-466	1122	17	no	no	DET
ftr-466	1122	18	set	set	NOUN
ftr-466	1122	19	of	of	ADP
ftr-466	1122	20	tax	tax	NOUN
ftr-466	1122	21	rules	rule	NOUN
ftr-466	1122	22	specifically	specifically	ADV
ftr-466	1122	23	applicable	applicable	ADJ
ftr-466	1122	24	to	to	PART
ftr-466	1122	25	prepaid	prepaid	VERB
ftr-466	1122	26	forward	forward	ADJ
ftr-466	1122	27	contracts	contract	NOUN
ftr-466	1122	28	)	)	PUNCT
ftr-466	1122	29	.	.	PUNCT
ftr-466	1123	1	140	140	NUM
ftr-466	1123	2	.	.	X
ftr-466	1124	1	e.g.	e.g.	ADV
ftr-466	1124	2	,	,	PUNCT
ftr-466	1124	3	haskins	haskins	PROPN
ftr-466	1124	4	,	,	PUNCT
ftr-466	1124	5	supra	supra	PROPN
ftr-466	1124	6	note	note	NOUN
ftr-466	1124	7	71	71	NUM
ftr-466	1124	8	,	,	PUNCT
ftr-466	1124	9	at	at	ADP
ftr-466	1124	10	526	526	NUM
ftr-466	1124	11	,	,	PUNCT
ftr-466	1124	12	543	543	NUM
ftr-466	1124	13	-	-	SYM
ftr-466	1124	14	44	44	NUM
ftr-466	1124	15	(	(	PUNCT
ftr-466	1124	16	suggesting	suggest	VERB
ftr-466	1124	17	that	that	SCONJ
ftr-466	1124	18	equity	equity	NOUN
ftr-466	1124	19	-	-	PUNCT
ftr-466	1124	20	flavored	flavor	VERB
ftr-466	1124	21	debt	debt	NOUN
ftr-466	1124	22	instruments	instrument	NOUN
ftr-466	1124	23	strain	strain	VERB
ftr-466	1124	24	the	the	DET
ftr-466	1124	25	service	service	NOUN
ftr-466	1124	26	's	's	PART
ftr-466	1124	27	ability	ability	NOUN
ftr-466	1124	28	to	to	PART
ftr-466	1124	29	maintain	maintain	VERB
ftr-466	1124	30	the	the	DET
ftr-466	1124	31	distinction	distinction	NOUN
ftr-466	1124	32	between	between	ADP
ftr-466	1124	33	debt	debt	NOUN
ftr-466	1124	34	and	and	CCONJ
ftr-466	1124	35	equity	equity	NOUN
ftr-466	1124	36	)	)	PUNCT
ftr-466	1124	37	;	;	PUNCT
ftr-466	1124	38	lokken	lokken	VERB
ftr-466	1124	39	,	,	PUNCT
ftr-466	1124	40	supra	supra	PROPN
ftr-466	1124	41	note	note	PROPN
ftr-466	1124	42	68	68	NUM
ftr-466	1124	43	,	,	PUNCT
ftr-466	1124	44	at	at	ADP
ftr-466	1124	45	500	500	NUM
ftr-466	1124	46	(	(	PUNCT
ftr-466	1124	47	"	"	PUNCT
ftr-466	1124	48	economically	economically	ADV
ftr-466	1124	49	,	,	PUNCT
ftr-466	1124	50	there	there	PRON
ftr-466	1124	51	is	be	VERB
ftr-466	1124	52	no	no	DET
ftr-466	1124	53	difference	difference	NOUN
ftr-466	1124	54	between	between	ADP
ftr-466	1124	55	interest	interest	NOUN
ftr-466	1124	56	accruing	accrue	VERB
ftr-466	1124	57	on	on	ADP
ftr-466	1124	58	a	a	DET
ftr-466	1124	59	bond	bond	NOUN
ftr-466	1124	60	and	and	CCONJ
ftr-466	1124	61	the	the	DET
ftr-466	1124	62	change	change	NOUN
ftr-466	1124	63	in	in	ADP
ftr-466	1124	64	value	value	NOUN
ftr-466	1124	65	of	of	ADP
ftr-466	1124	66	a	a	DET
ftr-466	1124	67	share	share	NOUN
ftr-466	1124	68	of	of	ADP
ftr-466	1124	69	stock	stock	NOUN
ftr-466	1124	70	,	,	PUNCT
ftr-466	1124	71	except	except	SCONJ
ftr-466	1124	72	that	that	SCONJ
ftr-466	1124	73	the	the	DET
ftr-466	1124	74	former	former	ADJ
ftr-466	1124	75	is	be	AUX
ftr-466	1124	76	quite	quite	ADV
ftr-466	1124	77	certain	certain	ADJ
ftr-466	1124	78	and	and	CCONJ
ftr-466	1124	79	the	the	DET
ftr-466	1124	80	latter	latter	ADJ
ftr-466	1124	81	is	be	AUX
ftr-466	1124	82	highly	highly	ADV
ftr-466	1124	83	uncertain	uncertain	ADJ
ftr-466	1124	84	.	.	PUNCT
ftr-466	1125	1	this	this	DET
ftr-466	1125	2	difference	difference	NOUN
ftr-466	1125	3	disappears	disappear	VERB
ftr-466	1125	4	once	once	ADV
ftr-466	1125	5	a	a	DET
ftr-466	1125	6	contingency	contingency	NOUN
ftr-466	1125	7	is	be	AUX
ftr-466	1125	8	[	[	X
ftr-466	1125	9	vol	vol	NOUN
ftr-466	1125	10	.	.	PUNCT
ftr-466	1125	11	3:8	3:8	NUM
ftr-466	1125	12	economically	economically	ADV
ftr-466	1125	13	equivalent	equivalent	ADJ
ftr-466	1125	14	financial	financial	ADJ
ftr-466	1125	15	instiments	instiment	NOUN
ftr-466	1125	16	policy	policy	NOUN
ftr-466	1125	17	problems	problem	NOUN
ftr-466	1125	18	are	be	AUX
ftr-466	1125	19	the	the	DET
ftr-466	1125	20	result	result	NOUN
ftr-466	1125	21	of	of	ADP
ftr-466	1125	22	the	the	DET
ftr-466	1125	23	discontinuities	discontinuity	NOUN
ftr-466	1125	24	in	in	ADP
ftr-466	1125	25	tax	tax	NOUN
ftr-466	1125	26	treatment	treatment	NOUN
ftr-466	1125	27	resulting	result	VERB
ftr-466	1125	28	from	from	ADP
ftr-466	1125	29	the	the	DET
ftr-466	1125	30	debt	debt	NOUN
ftr-466	1125	31	/	/	SYM
ftr-466	1125	32	equity	equity	NOUN
ftr-466	1125	33	and	and	CCONJ
ftr-466	1125	34	capital	capital	NOUN
ftr-466	1125	35	gain	gain	NOUN
ftr-466	1125	36	/	/	SYM
ftr-466	1125	37	ordinary	ordinary	ADJ
ftr-466	1125	38	income	income	NOUN
ftr-466	1125	39	distinctions	distinction	NOUN
ftr-466	1125	40	.	.	PUNCT
ftr-466	1126	1	until	until	SCONJ
ftr-466	1126	2	these	these	DET
ftr-466	1126	3	distinctions	distinction	NOUN
ftr-466	1126	4	are	be	AUX
ftr-466	1126	5	eliminated	eliminate	VERB
ftr-466	1126	6	,	,	PUNCT
ftr-466	1126	7	we	we	PRON
ftr-466	1126	8	will	will	AUX
ftr-466	1126	9	never	never	ADV
ftr-466	1126	10	completely	completely	ADV
ftr-466	1126	11	end	end	VERB
ftr-466	1126	12	the	the	DET
ftr-466	1126	13	current	current	ADJ
ftr-466	1126	14	practice	practice	NOUN
ftr-466	1126	15	of	of	ADP
ftr-466	1126	16	treating	treat	VERB
ftr-466	1126	17	economically	economically	ADV
ftr-466	1126	18	equivalent	equivalent	ADJ
ftr-466	1126	19	financial	financial	ADJ
ftr-466	1126	20	instruments	instrument	NOUN
ftr-466	1126	21	differently	differently	ADV
ftr-466	1126	22	.	.	PUNCT
ftr-466	1127	1	for	for	ADP
ftr-466	1127	2	example	example	NOUN
ftr-466	1127	3	,	,	PUNCT
ftr-466	1127	4	until	until	SCONJ
ftr-466	1127	5	these	these	DET
ftr-466	1127	6	distinctions	distinction	NOUN
ftr-466	1127	7	are	be	AUX
ftr-466	1127	8	eliminated	eliminate	VERB
ftr-466	1127	9	,	,	PUNCT
ftr-466	1127	10	a	a	DET
ftr-466	1127	11	share	share	NOUN
ftr-466	1127	12	of	of	ADP
ftr-466	1127	13	stock	stock	NOUN
ftr-466	1127	14	in	in	ADP
ftr-466	1127	15	x	x	PROPN
ftr-466	1127	16	co.	co.	PROPN
ftr-466	1127	17	will	will	AUX
ftr-466	1127	18	always	always	ADV
ftr-466	1127	19	be	be	AUX
ftr-466	1127	20	treated	treat	VERB
ftr-466	1127	21	differently	differently	ADV
ftr-466	1127	22	than	than	ADP
ftr-466	1127	23	a	a	DET
ftr-466	1127	24	share	share	NOUN
ftr-466	1127	25	of	of	ADP
ftr-466	1127	26	synthetic	synthetic	ADJ
ftr-466	1127	27	stock	stock	NOUN
ftr-466	1127	28	having	have	VERB
ftr-466	1127	29	x	x	PART
ftr-466	1127	30	co.	co.	PROPN
ftr-466	1127	31	as	as	ADP
ftr-466	1127	32	the	the	DET
ftr-466	1127	33	underlying	underlying	ADJ
ftr-466	1127	34	property	property	NOUN
ftr-466	1127	35	.	.	PUNCT
ftr-466	1128	1	we	we	PRON
ftr-466	1128	2	can	can	AUX
ftr-466	1128	3	not	not	PART
ftr-466	1128	4	,	,	PUNCT
ftr-466	1128	5	however	however	ADV
ftr-466	1128	6	,	,	PUNCT
ftr-466	1128	7	escape	escape	VERB
ftr-466	1128	8	the	the	DET
ftr-466	1128	9	fact	fact	NOUN
ftr-466	1128	10	that	that	SCONJ
ftr-466	1128	11	congress	congress	PROPN
ftr-466	1128	12	is	be	AUX
ftr-466	1128	13	not	not	PART
ftr-466	1128	14	likely	likely	ADJ
ftr-466	1128	15	to	to	PART
ftr-466	1128	16	eliminate	eliminate	VERB
ftr-466	1128	17	the	the	DET
ftr-466	1128	18	debt	debt	NOUN
ftr-466	1128	19	/	/	SYM
ftr-466	1128	20	equity	equity	NOUN
ftr-466	1128	21	and	and	CCONJ
ftr-466	1128	22	capital	capital	NOUN
ftr-466	1128	23	/	/	SYM
ftr-466	1128	24	ordinary	ordinary	ADJ
ftr-466	1128	25	distinctions	distinction	NOUN
ftr-466	1128	26	any	any	DET
ftr-466	1128	27	time	time	NOUN
ftr-466	1128	28	soon	soon	ADV
ftr-466	1128	29	.	.	PUNCT
ftr-466	1129	1	'4	'4	PROPN
ftr-466	1129	2	'	'	PUNCT
ftr-466	1129	3	while	while	SCONJ
ftr-466	1129	4	we	we	PRON
ftr-466	1129	5	wait	wait	VERB
ftr-466	1129	6	for	for	ADP
ftr-466	1129	7	the	the	DET
ftr-466	1129	8	time	time	NOUN
ftr-466	1129	9	,	,	PUNCT
ftr-466	1129	10	if	if	SCONJ
ftr-466	1129	11	ever	ever	ADV
ftr-466	1129	12	,	,	PUNCT
ftr-466	1129	13	that	that	SCONJ
ftr-466	1129	14	congress	congress	PROPN
ftr-466	1129	15	will	will	AUX
ftr-466	1129	16	eliminate	eliminate	VERB
ftr-466	1129	17	these	these	DET
ftr-466	1129	18	distinctions	distinction	NOUN
ftr-466	1129	19	,	,	PUNCT
ftr-466	1129	20	we	we	PRON
ftr-466	1129	21	should	should	AUX
ftr-466	1129	22	develop	develop	VERB
ftr-466	1129	23	an	an	DET
ftr-466	1129	24	interim	interim	ADJ
ftr-466	1129	25	system	system	NOUN
ftr-466	1129	26	that	that	PRON
ftr-466	1129	27	synchronizes	synchronize	VERB
ftr-466	1129	28	,	,	PUNCT
ftr-466	1129	29	to	to	ADP
ftr-466	1129	30	the	the	DET
ftr-466	1129	31	maximum	maximum	ADJ
ftr-466	1129	32	extent	extent	NOUN
ftr-466	1129	33	possible	possible	ADJ
ftr-466	1129	34	,	,	PUNCT
ftr-466	1129	35	the	the	DET
ftr-466	1129	36	tax	tax	NOUN
ftr-466	1129	37	treatment	treatment	NOUN
ftr-466	1129	38	of	of	ADP
ftr-466	1129	39	economically	economically	ADV
ftr-466	1129	40	equivalent	equivalent	ADJ
ftr-466	1129	41	derivatives.142	derivatives.142	NOUN
ftr-466	1129	42	as	as	ADP
ftr-466	1129	43	a	a	DET
ftr-466	1129	44	necessary	necessary	ADJ
ftr-466	1129	45	first	first	ADJ
ftr-466	1129	46	step	step	NOUN
ftr-466	1129	47	in	in	ADP
ftr-466	1129	48	developing	develop	VERB
ftr-466	1129	49	this	this	DET
ftr-466	1129	50	interim	interim	ADJ
ftr-466	1129	51	system	system	NOUN
ftr-466	1129	52	,	,	PUNCT
ftr-466	1129	53	we	we	PRON
ftr-466	1129	54	need	need	VERB
ftr-466	1129	55	to	to	PART
ftr-466	1129	56	construct	construct	VERB
ftr-466	1129	57	a	a	DET
ftr-466	1129	58	coherent	coherent	ADJ
ftr-466	1129	59	set	set	NOUN
ftr-466	1129	60	of	of	ADP
ftr-466	1129	61	rules	rule	NOUN
ftr-466	1129	62	governing	govern	VERB
ftr-466	1129	63	the	the	DET
ftr-466	1129	64	taxation	taxation	NOUN
ftr-466	1129	65	of	of	ADP
ftr-466	1129	66	prepaid	prepaid	ADJ
ftr-466	1129	67	forward	forward	ADJ
ftr-466	1129	68	contracts	contract	NOUN
ftr-466	1129	69	,	,	PUNCT
ftr-466	1129	70	particularly	particularly	ADV
ftr-466	1129	71	those	those	PRON
ftr-466	1129	72	prepaid	prepay	VERB
ftr-466	1129	73	forward	forward	ADJ
ftr-466	1129	74	contracts	contract	NOUN
ftr-466	1129	75	that	that	PRON
ftr-466	1129	76	are	be	AUX
ftr-466	1129	77	settled	settle	VERB
ftr-466	1129	78	in	in	ADP
ftr-466	1129	79	cash	cash	NOUN
ftr-466	1129	80	.	.	PUNCT
ftr-466	1130	1	as	as	SCONJ
ftr-466	1130	2	stated	state	VERB
ftr-466	1130	3	above	above	ADV
ftr-466	1130	4	,	,	PUNCT
ftr-466	1130	5	once	once	SCONJ
ftr-466	1130	6	these	these	DET
ftr-466	1130	7	recommendations	recommendation	NOUN
ftr-466	1130	8	are	be	AUX
ftr-466	1130	9	in	in	ADP
ftr-466	1130	10	place	place	NOUN
ftr-466	1130	11	,	,	PUNCT
ftr-466	1130	12	we	we	PRON
ftr-466	1130	13	should	should	AUX
ftr-466	1130	14	classify	classify	VERB
ftr-466	1130	15	and	and	CCONJ
ftr-466	1130	16	tax	tax	VERB
ftr-466	1130	17	as	as	ADP
ftr-466	1130	18	a	a	DET
ftr-466	1130	19	forward	forward	ADJ
ftr-466	1130	20	contract	contract	NOUN
ftr-466	1130	21	(	(	PUNCT
ftr-466	1130	22	or	or	CCONJ
ftr-466	1130	23	a	a	DET
ftr-466	1130	24	prepaid	prepaid	ADJ
ftr-466	1130	25	forward	forward	ADJ
ftr-466	1130	26	contract	contract	NOUN
ftr-466	1130	27	)	)	PUNCT
ftr-466	1130	28	all	all	DET
ftr-466	1130	29	financial	financial	ADJ
ftr-466	1130	30	derivatives	derivative	NOUN
ftr-466	1130	31	that	that	PRON
ftr-466	1130	32	are	be	AUX
ftr-466	1130	33	economically	economically	ADV
ftr-466	1130	34	equivalent	equivalent	ADJ
ftr-466	1130	35	to	to	ADP
ftr-466	1130	36	a	a	DET
ftr-466	1130	37	forward	forward	ADJ
ftr-466	1130	38	contract	contract	NOUN
ftr-466	1130	39	(	(	PUNCT
ftr-466	1130	40	or	or	CCONJ
ftr-466	1130	41	a	a	DET
ftr-466	1130	42	prepaid	prepaid	ADJ
ftr-466	1130	43	forward	forward	ADJ
ftr-466	1130	44	contract	contract	NOUN
ftr-466	1130	45	)	)	PUNCT
ftr-466	1130	46	.	.	PUNCT
ftr-466	1131	1	the	the	DET
ftr-466	1131	2	interim	interim	ADJ
ftr-466	1131	3	system	system	NOUN
ftr-466	1131	4	should	should	AUX
ftr-466	1131	5	(	(	PUNCT
ftr-466	1131	6	1	1	X
ftr-466	1131	7	)	)	PUNCT
ftr-466	1131	8	contain	contain	VERB
ftr-466	1131	9	practical	practical	ADJ
ftr-466	1131	10	rules	rule	NOUN
ftr-466	1131	11	,	,	PUNCT
ftr-466	1131	12	(	(	PUNCT
ftr-466	1131	13	2	2	X
ftr-466	1131	14	)	)	PUNCT
ftr-466	1131	15	produce	produce	VERB
ftr-466	1131	16	sound	sound	NOUN
ftr-466	1131	17	results	result	NOUN
ftr-466	1131	18	from	from	ADP
ftr-466	1131	19	the	the	DET
ftr-466	1131	20	standpoint	standpoint	NOUN
ftr-466	1131	21	of	of	ADP
ftr-466	1131	22	tax	tax	NOUN
ftr-466	1131	23	policy	policy	NOUN
ftr-466	1131	24	,	,	PUNCT
ftr-466	1131	25	(	(	PUNCT
ftr-466	1131	26	3	3	X
ftr-466	1131	27	)	)	PUNCT
ftr-466	1131	28	work	work	NOUN
ftr-466	1131	29	within	within	ADP
ftr-466	1131	30	the	the	DET
ftr-466	1131	31	debt	debt	NOUN
ftr-466	1131	32	/	/	SYM
ftr-466	1131	33	equity	equity	NOUN
ftr-466	1131	34	and	and	CCONJ
ftr-466	1131	35	capital	capital	NOUN
ftr-466	1131	36	/	/	SYM
ftr-466	1131	37	ordinary	ordinary	ADJ
ftr-466	1131	38	distinctions	distinction	NOUN
ftr-466	1131	39	,	,	PUNCT
ftr-466	1131	40	and	and	CCONJ
ftr-466	1131	41	(	(	PUNCT
ftr-466	1131	42	4	4	X
ftr-466	1131	43	)	)	PUNCT
ftr-466	1131	44	not	not	PART
ftr-466	1131	45	require	require	VERB
ftr-466	1131	46	the	the	DET
ftr-466	1131	47	service	service	NOUN
ftr-466	1131	48	introduced	introduce	VERB
ftr-466	1131	49	into	into	ADP
ftr-466	1131	50	a	a	DET
ftr-466	1131	51	debt	debt	NOUN
ftr-466	1131	52	instrument	instrument	NOUN
ftr-466	1131	53	,	,	PUNCT
ftr-466	1131	54	and	and	CCONJ
ftr-466	1131	55	the	the	DET
ftr-466	1131	56	issue	issue	NOUN
ftr-466	1131	57	of	of	ADP
ftr-466	1131	58	categorization	categorization	NOUN
ftr-466	1131	59	inevitably	inevitably	ADV
ftr-466	1131	60	becomes	become	VERB
ftr-466	1131	61	a	a	DET
ftr-466	1131	62	quagmire	quagmire	NOUN
ftr-466	1131	63	.	.	PUNCT
ftr-466	1132	1	"	"	PUNCT
ftr-466	1132	2	)	)	PUNCT
ftr-466	1132	3	;	;	PUNCT
ftr-466	1132	4	kleinbard	kleinbard	ADJ
ftr-466	1132	5	,	,	PUNCT
ftr-466	1132	6	supra	supra	PROPN
ftr-466	1132	7	note	note	NOUN
ftr-466	1132	8	4	4	NUM
ftr-466	1132	9	,	,	PUNCT
ftr-466	1132	10	at	at	ADP
ftr-466	1132	11	946	946	NUM
ftr-466	1132	12	;	;	PUNCT
ftr-466	1132	13	william	william	PROPN
ftr-466	1132	14	d.	d.	PROPN
ftr-466	1132	15	andrews	andrews	PROPN
ftr-466	1132	16	,	,	PUNCT
ftr-466	1132	17	reporter	reporter	NOUN
ftr-466	1132	18	's	's	PART
ftr-466	1132	19	study	study	NOUN
ftr-466	1132	20	of	of	ADP
ftr-466	1132	21	the	the	DET
ftr-466	1132	22	taxation	taxation	NOUN
ftr-466	1132	23	of	of	ADP
ftr-466	1132	24	corporate	corporate	ADJ
ftr-466	1132	25	distributions	distribution	NOUN
ftr-466	1132	26	,	,	PUNCT
ftr-466	1132	27	1982	1982	NUM
ftr-466	1132	28	a.l.i	a.l.i	NOUN
ftr-466	1132	29	.	.	PUNCT
ftr-466	1133	1	fed	fed	PROPN
ftr-466	1133	2	.	.	PUNCT
ftr-466	1134	1	income	income	NOUN
ftr-466	1134	2	tax	tax	NOUN
ftr-466	1134	3	project	project	NOUN
ftr-466	1134	4	327	327	NUM
ftr-466	1134	5	,	,	PUNCT
ftr-466	1134	6	367	367	NUM
ftr-466	1134	7	-	-	SYM
ftr-466	1134	8	70	70	NUM
ftr-466	1134	9	;	;	PUNCT
ftr-466	1134	10	daniel	daniel	PROPN
ftr-466	1134	11	shaviro	shaviro	PROPN
ftr-466	1134	12	,	,	PUNCT
ftr-466	1134	13	risk	risk	NOUN
ftr-466	1134	14	-	-	PUNCT
ftr-466	1134	15	based	base	VERB
ftr-466	1134	16	rules	rule	NOUN
ftr-466	1134	17	and	and	CCONJ
ftr-466	1134	18	the	the	DET
ftr-466	1134	19	taxation	taxation	NOUN
ftr-466	1134	20	of	of	ADP
ftr-466	1134	21	capital	capital	NOUN
ftr-466	1134	22	income	income	NOUN
ftr-466	1134	23	.	.	PUNCT
ftr-466	1135	1	50	50	NUM
ftr-466	1135	2	tax	tax	NOUN
ftr-466	1135	3	l	l	NOUN
ftr-466	1135	4	rev	rev	X
ftr-466	1135	5	.	.	PROPN
ftr-466	1135	6	643	643	NUM
ftr-466	1135	7	(	(	PUNCT
ftr-466	1135	8	1995	1995	NUM
ftr-466	1135	9	)	)	PUNCT
ftr-466	1135	10	.	.	PUNCT
ftr-466	1136	1	141	141	NUM
ftr-466	1136	2	.	.	PUNCT
ftr-466	1137	1	see	see	VERB
ftr-466	1137	2	jeff	jeff	PROPN
ftr-466	1137	3	stmad	stmad	PROPN
ftr-466	1137	4	,	,	PUNCT
ftr-466	1137	5	taxing	tax	VERB
ftr-466	1137	6	new	new	ADJ
ftr-466	1137	7	financial	financial	ADJ
ftr-466	1137	8	products	product	NOUN
ftr-466	1137	9	:	:	PUNCT
ftr-466	1137	10	a	a	DET
ftr-466	1137	11	conceptual	conceptual	ADJ
ftr-466	1137	12	framework	framework	NOUN
ftr-466	1137	13	.	.	PUNCT
ftr-466	1138	1	46	46	NUM
ftr-466	1138	2	stan	stan	PROPN
ftr-466	1138	3	.	.	PUNCT
ftr-466	1139	1	l.	l.	PROPN
ftr-466	1139	2	rev	rev	PROPN
ftr-466	1139	3	.	.	PROPN
ftr-466	1140	1	569	569	NUM
ftr-466	1140	2	,	,	PUNCT
ftr-466	1140	3	604	604	NUM
ftr-466	1140	4	(	(	PUNCT
ftr-466	1140	5	1994	1994	NUM
ftr-466	1140	6	)	)	PUNCT
ftr-466	1140	7	(	(	PUNCT
ftr-466	1140	8	"	"	PUNCT
ftr-466	1140	9	repairing	repair	VERB
ftr-466	1140	10	the	the	DET
ftr-466	1140	11	major	major	ADJ
ftr-466	1140	12	discontinuities	discontinuity	NOUN
ftr-466	1140	13	and	and	CCONJ
ftr-466	1140	14	inconsistencies	inconsistency	NOUN
ftr-466	1140	15	in	in	ADP
ftr-466	1140	16	current	current	ADJ
ftr-466	1140	17	law	law	NOUN
ftr-466	1140	18	is	be	AUX
ftr-466	1140	19	a	a	DET
ftr-466	1140	20	task	task	NOUN
ftr-466	1140	21	that	that	PRON
ftr-466	1140	22	would	would	AUX
ftr-466	1140	23	require	require	VERB
ftr-466	1140	24	fundamental	fundamental	ADJ
ftr-466	1140	25	reform	reform	NOUN
ftr-466	1140	26	.	.	PUNCT
ftr-466	1141	1	these	these	DET
ftr-466	1141	2	discontinuities	discontinuity	NOUN
ftr-466	1141	3	and	and	CCONJ
ftr-466	1141	4	inconsistencies	inconsistency	NOUN
ftr-466	1141	5	arise	arise	VERB
ftr-466	1141	6	from	from	ADP
ftr-466	1141	7	aspects	aspect	NOUN
ftr-466	1141	8	of	of	ADP
ftr-466	1141	9	current	current	ADJ
ftr-466	1141	10	law	law	NOUN
ftr-466	1141	11	that	that	PRON
ftr-466	1141	12	are	be	AUX
ftr-466	1141	13	central	central	ADJ
ftr-466	1141	14	to	to	ADP
ftr-466	1141	15	the	the	DET
ftr-466	1141	16	statutory	statutory	ADJ
ftr-466	1141	17	scheme	scheme	NOUN
ftr-466	1141	18	,	,	PUNCT
ftr-466	1141	19	such	such	ADJ
ftr-466	1141	20	as	as	ADP
ftr-466	1141	21	the	the	DET
ftr-466	1141	22	debt	debt	NOUN
ftr-466	1141	23	/	/	SYM
ftr-466	1141	24	equity	equity	NOUN
ftr-466	1141	25	distinction	distinction	NOUN
ftr-466	1141	26	,	,	PUNCT
ftr-466	1141	27	the	the	DET
ftr-466	1141	28	distinction	distinction	NOUN
ftr-466	1141	29	between	between	ADP
ftr-466	1141	30	capital	capital	NOUN
ftr-466	1141	31	assets	asset	NOUN
ftr-466	1141	32	and	and	CCONJ
ftr-466	1141	33	ordinary	ordinary	ADJ
ftr-466	1141	34	assets	asset	NOUN
ftr-466	1141	35	,	,	PUNCT
ftr-466	1141	36	and	and	CCONJ
ftr-466	1141	37	the	the	DET
ftr-466	1141	38	differential	differential	ADJ
ftr-466	1141	39	treatment	treatment	NOUN
ftr-466	1141	40	of	of	ADP
ftr-466	1141	41	gains	gain	NOUN
ftr-466	1141	42	and	and	CCONJ
ftr-466	1141	43	losses	loss	NOUN
ftr-466	1141	44	by	by	ADP
ftr-466	1141	45	holding	hold	VERB
ftr-466	1141	46	period	period	NOUN
ftr-466	1141	47	.	.	PUNCT
ftr-466	1141	48	"	"	PUNCT
ftr-466	1141	49	)	)	PUNCT
ftr-466	1141	50	.	.	PUNCT
ftr-466	1142	1	142	142	NUM
ftr-466	1142	2	.	.	PUNCT
ftr-466	1143	1	cf	cf	NOUN
ftr-466	1143	2	.	.	PUNCT
ftr-466	1144	1	kau	kau	PROPN
ftr-466	1144	2	,	,	PUNCT
ftr-466	1144	3	supra	supra	PROPN
ftr-466	1144	4	note	note	PROPN
ftr-466	1144	5	131	131	NUM
ftr-466	1144	6	,	,	PUNCT
ftr-466	1144	7	at	at	ADP
ftr-466	1144	8	1004	1004	NUM
ftr-466	1144	9	:	:	PUNCT
ftr-466	1144	10	the	the	DET
ftr-466	1144	11	"	"	PUNCT
ftr-466	1144	12	conversion	conversion	NOUN
ftr-466	1144	13	"	"	PUNCT
ftr-466	1144	14	of	of	ADP
ftr-466	1144	15	the	the	DET
ftr-466	1144	16	timing	timing	NOUN
ftr-466	1144	17	,	,	PUNCT
ftr-466	1144	18	source	source	NOUN
ftr-466	1144	19	and	and	CCONJ
ftr-466	1144	20	character	character	NOUN
ftr-466	1144	21	of	of	ADP
ftr-466	1144	22	an	an	DET
ftr-466	1144	23	item	item	NOUN
ftr-466	1144	24	of	of	ADP
ftr-466	1144	25	income	income	NOUN
ftr-466	1144	26	or	or	CCONJ
ftr-466	1144	27	deduction	deduction	NOUN
ftr-466	1144	28	into	into	ADP
ftr-466	1144	29	one	one	NUM
ftr-466	1144	30	with	with	ADP
ftr-466	1144	31	different	different	ADJ
ftr-466	1144	32	timing	timing	NOUN
ftr-466	1144	33	,	,	PUNCT
ftr-466	1144	34	source	source	NOUN
ftr-466	1144	35	,	,	PUNCT
ftr-466	1144	36	or	or	CCONJ
ftr-466	1144	37	character	character	NOUN
ftr-466	1144	38	consequences	consequence	NOUN
ftr-466	1144	39	through	through	ADP
ftr-466	1144	40	financial	financial	ADJ
ftr-466	1144	41	instruments	instrument	NOUN
ftr-466	1144	42	is	be	AUX
ftr-466	1144	43	undoubtedly	undoubtedly	ADV
ftr-466	1144	44	the	the	DET
ftr-466	1144	45	root	root	NOUN
ftr-466	1144	46	cause	cause	NOUN
ftr-466	1144	47	of	of	ADP
ftr-466	1144	48	the	the	DET
ftr-466	1144	49	confusion	confusion	NOUN
ftr-466	1144	50	in	in	ADP
ftr-466	1144	51	[	[	PUNCT
ftr-466	1144	52	the	the	DET
ftr-466	1144	53	financial	financial	ADJ
ftr-466	1144	54	derivatives	derivative	NOUN
ftr-466	1144	55	taxation	taxation	NOUN
ftr-466	1144	56	]	]	PUNCT
ftr-466	1144	57	area	area	NOUN
ftr-466	1144	58	just	just	ADV
ftr-466	1144	59	as	as	SCONJ
ftr-466	1144	60	it	it	PRON
ftr-466	1144	61	is	be	AUX
ftr-466	1144	62	the	the	DET
ftr-466	1144	63	inevitable	inevitable	ADJ
ftr-466	1144	64	consequence	consequence	NOUN
ftr-466	1144	65	of	of	ADP
ftr-466	1144	66	a	a	DET
ftr-466	1144	67	tax	tax	NOUN
ftr-466	1144	68	regime	regime	NOUN
ftr-466	1144	69	in	in	ADP
ftr-466	1144	70	which	which	PRON
ftr-466	1144	71	distinctions	distinction	NOUN
ftr-466	1144	72	are	be	AUX
ftr-466	1144	73	made	make	VERB
ftr-466	1144	74	between	between	ADP
ftr-466	1144	75	long	long	ADJ
ftr-466	1144	76	and	and	CCONJ
ftr-466	1144	77	short	short	ADJ
ftr-466	1144	78	positions	position	NOUN
ftr-466	1144	79	in	in	ADP
ftr-466	1144	80	various	various	ADJ
ftr-466	1144	81	financial	financial	ADJ
ftr-466	1144	82	instruments	instrument	NOUN
ftr-466	1144	83	.	.	PUNCT
ftr-466	1145	1	the	the	DET
ftr-466	1145	2	confusion	confusion	NOUN
ftr-466	1145	3	arises	arise	VERB
ftr-466	1145	4	because	because	SCONJ
ftr-466	1145	5	of	of	ADP
ftr-466	1145	6	the	the	DET
ftr-466	1145	7	intuitive	intuitive	ADJ
ftr-466	1145	8	sense	sense	NOUN
ftr-466	1145	9	among	among	ADP
ftr-466	1145	10	tax	tax	NOUN
ftr-466	1145	11	policymakers	policymaker	NOUN
ftr-466	1145	12	and	and	CCONJ
ftr-466	1145	13	tax	tax	NOUN
ftr-466	1145	14	practitioners	practitioner	NOUN
ftr-466	1145	15	that	that	PRON
ftr-466	1145	16	economically	economically	ADV
ftr-466	1145	17	identical	identical	ADJ
ftr-466	1145	18	transactions	transaction	NOUN
ftr-466	1145	19	should	should	AUX
ftr-466	1145	20	be	be	AUX
ftr-466	1145	21	taxed	tax	VERB
ftr-466	1145	22	identically	identically	ADV
ftr-466	1145	23	in	in	ADP
ftr-466	1145	24	a	a	DET
ftr-466	1145	25	rational	rational	ADJ
ftr-466	1145	26	tax	tax	NOUN
ftr-466	1145	27	system	system	NOUN
ftr-466	1145	28	,	,	PUNCT
ftr-466	1145	29	a	a	DET
ftr-466	1145	30	goal	goal	NOUN
ftr-466	1145	31	not	not	PART
ftr-466	1145	32	possible	possible	ADJ
ftr-466	1145	33	to	to	PART
ftr-466	1145	34	meet	meet	VERB
ftr-466	1145	35	under	under	ADP
ftr-466	1145	36	current	current	ADJ
ftr-466	1145	37	law	law	NOUN
ftr-466	1145	38	where	where	SCONJ
ftr-466	1145	39	economic	economic	ADJ
ftr-466	1145	40	arbitrage	arbitrage	NOUN
ftr-466	1145	41	permits	permit	VERB
ftr-466	1145	42	replication	replication	NOUN
ftr-466	1145	43	of	of	ADP
ftr-466	1145	44	the	the	DET
ftr-466	1145	45	same	same	ADJ
ftr-466	1145	46	cash	cash	NOUN
ftr-466	1145	47	flow	flow	NOUN
ftr-466	1145	48	consequences	consequence	NOUN
ftr-466	1145	49	with	with	ADP
ftr-466	1145	50	a	a	DET
ftr-466	1145	51	variety	variety	NOUN
ftr-466	1145	52	of	of	ADP
ftr-466	1145	53	instruments	instrument	NOUN
ftr-466	1145	54	each	each	PRON
ftr-466	1145	55	of	of	ADP
ftr-466	1145	56	which	which	PRON
ftr-466	1145	57	is	be	AUX
ftr-466	1145	58	governed	govern	VERB
ftr-466	1145	59	by	by	ADP
ftr-466	1145	60	different	different	ADJ
ftr-466	1145	61	rules	rule	NOUN
ftr-466	1145	62	with	with	ADP
ftr-466	1145	63	respect	respect	NOUN
ftr-466	1145	64	to	to	ADP
ftr-466	1145	65	timing	timing	NOUN
ftr-466	1145	66	,	,	PUNCT
ftr-466	1145	67	source	source	NOUN
ftr-466	1145	68	and	and	CCONJ
ftr-466	1145	69	character	character	NOUN
ftr-466	1145	70	.	.	PUNCT
ftr-466	1146	1	1997	1997	NUM
ftr-466	1146	2	]	]	PUNCT
ftr-466	1146	3	florida	florida	PROPN
ftr-466	1146	4	tax	tax	PROPN
ftr-466	1146	5	review	review	NOUN
ftr-466	1146	6	to	to	PART
ftr-466	1146	7	withdraw	withdraw	VERB
ftr-466	1146	8	or	or	CCONJ
ftr-466	1146	9	rewrite	rewrite	VERB
ftr-466	1146	10	existing	existing	ADJ
ftr-466	1146	11	regulations	regulation	NOUN
ftr-466	1146	12	.	.	PUNCT
ftr-466	1147	1	although	although	SCONJ
ftr-466	1147	2	an	an	DET
ftr-466	1147	3	interim	interim	ADJ
ftr-466	1147	4	solution	solution	NOUN
ftr-466	1147	5	is	be	AUX
ftr-466	1147	6	,	,	PUNCT
ftr-466	1147	7	by	by	ADP
ftr-466	1147	8	definition	definition	NOUN
ftr-466	1147	9	,	,	PUNCT
ftr-466	1147	10	imperfect	imperfect	ADJ
ftr-466	1147	11	,	,	PUNCT
ftr-466	1147	12	we	we	PRON
ftr-466	1147	13	need	need	VERB
ftr-466	1147	14	to	to	PART
ftr-466	1147	15	cure	cure	VERB
ftr-466	1147	16	as	as	ADV
ftr-466	1147	17	many	many	ADJ
ftr-466	1147	18	tax	tax	NOUN
ftr-466	1147	19	discontinuities	discontinuity	NOUN
ftr-466	1147	20	as	as	ADP
ftr-466	1147	21	possible	possible	ADJ
ftr-466	1147	22	while	while	SCONJ
ftr-466	1147	23	keeping	keep	VERB
ftr-466	1147	24	in	in	ADP
ftr-466	1147	25	mind	mind	NOUN
ftr-466	1147	26	that	that	SCONJ
ftr-466	1147	27	a	a	DET
ftr-466	1147	28	complete	complete	ADJ
ftr-466	1147	29	overhaul	overhaul	NOUN
ftr-466	1147	30	of	of	ADP
ftr-466	1147	31	the	the	DET
ftr-466	1147	32	code	code	NOUN
ftr-466	1147	33	is	be	AUX
ftr-466	1147	34	,	,	PUNCT
ftr-466	1147	35	for	for	ADP
ftr-466	1147	36	the	the	DET
ftr-466	1147	37	time	time	NOUN
ftr-466	1147	38	being	being	NOUN
ftr-466	1147	39	,	,	PUNCT
ftr-466	1147	40	not	not	PART
ftr-466	1147	41	an	an	DET
ftr-466	1147	42	option	option	NOUN
ftr-466	1147	43	.	.	PUNCT
ftr-466	1148	1	as	as	SCONJ
ftr-466	1148	2	the	the	DET
ftr-466	1148	3	title	title	NOUN
ftr-466	1148	4	suggests	suggest	VERB
ftr-466	1148	5	,	,	PUNCT
ftr-466	1148	6	this	this	DET
ftr-466	1148	7	article	article	NOUN
ftr-466	1148	8	will	will	AUX
ftr-466	1148	9	only	only	ADV
ftr-466	1148	10	recommend	recommend	VERB
ftr-466	1148	11	specific	specific	ADJ
ftr-466	1148	12	changes	change	NOUN
ftr-466	1148	13	to	to	ADP
ftr-466	1148	14	the	the	DET
ftr-466	1148	15	tax	tax	NOUN
ftr-466	1148	16	treatment	treatment	NOUN
ftr-466	1148	17	of	of	ADP
ftr-466	1148	18	prepaid	prepaid	ADJ
ftr-466	1148	19	forward	forward	ADJ
ftr-466	1148	20	contracts	contract	NOUN
ftr-466	1148	21	and	and	CCONJ
ftr-466	1148	22	the	the	DET
ftr-466	1148	23	classification	classification	NOUN
ftr-466	1148	24	of	of	ADP
ftr-466	1148	25	equity	equity	NOUN
ftr-466	1148	26	swaps	swap	NOUN
ftr-466	1148	27	and	and	CCONJ
ftr-466	1148	28	certain	certain	ADJ
ftr-466	1148	29	cdis.143	cdis.143	NOUN
ftr-466	1148	30	the	the	DET
ftr-466	1148	31	following	follow	VERB
ftr-466	1148	32	recommendations	recommendation	NOUN
ftr-466	1148	33	should	should	AUX
ftr-466	1148	34	apply	apply	VERB
ftr-466	1148	35	to	to	ADP
ftr-466	1148	36	investors	investor	NOUN
ftr-466	1148	37	and	and	CCONJ
ftr-466	1148	38	issuers	issuer	NOUN
ftr-466	1148	39	alike	alike	ADV
ftr-466	1148	40	,	,	PUNCT
ftr-466	1148	41	although	although	SCONJ
ftr-466	1148	42	the	the	DET
ftr-466	1148	43	recommendations	recommendation	NOUN
ftr-466	1148	44	are	be	AUX
ftr-466	1148	45	geared	gear	VERB
ftr-466	1148	46	to	to	PART
ftr-466	1148	47	eliminate	eliminate	VERB
ftr-466	1148	48	the	the	DET
ftr-466	1148	49	tax	tax	NOUN
ftr-466	1148	50	discrepancies	discrepancy	NOUN
ftr-466	1148	51	which	which	PRON
ftr-466	1148	52	investors	investor	NOUN
ftr-466	1148	53	,	,	PUNCT
ftr-466	1148	54	under	under	ADP
ftr-466	1148	55	current	current	ADJ
ftr-466	1148	56	law	law	NOUN
ftr-466	1148	57	,	,	PUNCT
ftr-466	1148	58	most	most	ADV
ftr-466	1148	59	often	often	ADV
ftr-466	1148	60	use	use	VERB
ftr-466	1148	61	to	to	ADP
ftr-466	1148	62	their	their	PRON
ftr-466	1148	63	advantage	advantage	NOUN
ftr-466	1148	64	.	.	PUNCT
ftr-466	1149	1	the	the	DET
ftr-466	1149	2	recommendations	recommendation	NOUN
ftr-466	1149	3	are	be	AUX
ftr-466	1149	4	not	not	PART
ftr-466	1149	5	,	,	PUNCT
ftr-466	1149	6	however	however	ADV
ftr-466	1149	7	,	,	PUNCT
ftr-466	1149	8	designed	design	VERB
ftr-466	1149	9	to	to	PART
ftr-466	1149	10	apply	apply	VERB
ftr-466	1149	11	to	to	ADP
ftr-466	1149	12	securities	security	NOUN
ftr-466	1149	13	dealers	dealer	NOUN
ftr-466	1149	14	,	,	PUNCT
ftr-466	1149	15	who	who	PRON
ftr-466	1149	16	must	must	AUX
ftr-466	1149	17	currently	currently	ADV
ftr-466	1149	18	recognize	recognize	VERB
ftr-466	1149	19	gains	gain	NOUN
ftr-466	1149	20	and	and	CCONJ
ftr-466	1149	21	losses	loss	NOUN
ftr-466	1149	22	on	on	ADP
ftr-466	1149	23	all	all	DET
ftr-466	1149	24	financial	financial	ADJ
ftr-466	1149	25	instruments	instrument	NOUN
ftr-466	1149	26	on	on	ADP
ftr-466	1149	27	a	a	DET
ftr-466	1149	28	mark	mark	NOUN
ftr-466	1149	29	-	-	PUNCT
ftr-466	1149	30	to	to	ADP
ftr-466	1149	31	-	-	PUNCT
ftr-466	1149	32	market	market	NOUN
ftr-466	1149	33	basis	basis	NOUN
ftr-466	1149	34	.	.	PUNCT
ftr-466	1149	35	'	'	PUNCT
ftr-466	1150	1	44	44	NUM
ftr-466	1150	2	a.	a.	NOUN
ftr-466	1150	3	recommendations	recommendation	NOUN
ftr-466	1150	4	for	for	ADP
ftr-466	1150	5	prepaid	prepay	VERB
ftr-466	1150	6	forward	forward	ADJ
ftr-466	1150	7	contracts	contract	NOUN
ftr-466	1150	8	1	1	NUM
ftr-466	1150	9	.	.	PUNCT
ftr-466	1150	10	nature	nature	NOUN
ftr-466	1150	11	of	of	ADP
ftr-466	1150	12	the	the	DET
ftr-466	1150	13	problem.-in	problem.-in	NOUN
ftr-466	1150	14	a	a	DET
ftr-466	1150	15	prepaid	prepaid	ADJ
ftr-466	1150	16	forward	forward	ADJ
ftr-466	1150	17	contract	contract	NOUN
ftr-466	1150	18	,	,	PUNCT
ftr-466	1150	19	the	the	DET
ftr-466	1150	20	purchaser	purchaser	NOUN
ftr-466	1150	21	advances	advance	VERB
ftr-466	1150	22	funds	fund	NOUN
ftr-466	1150	23	to	to	ADP
ftr-466	1150	24	the	the	DET
ftr-466	1150	25	seller	seller	NOUN
ftr-466	1150	26	in	in	ADP
ftr-466	1150	27	exchange	exchange	NOUN
ftr-466	1150	28	for	for	ADP
ftr-466	1150	29	the	the	DET
ftr-466	1150	30	seller	seller	NOUN
ftr-466	1150	31	's	's	PART
ftr-466	1150	32	promise	promise	NOUN
ftr-466	1150	33	to	to	ADP
ftr-466	1150	34	either	either	CCONJ
ftr-466	1150	35	(	(	PUNCT
ftr-466	1150	36	1	1	X
ftr-466	1150	37	)	)	PUNCT
ftr-466	1150	38	deliver	deliver	VERB
ftr-466	1150	39	the	the	DET
ftr-466	1150	40	underlying	underlie	VERB
ftr-466	1150	41	property	property	NOUN
ftr-466	1150	42	on	on	ADP
ftr-466	1150	43	the	the	DET
ftr-466	1150	44	forward	forward	ADJ
ftr-466	1150	45	date	date	NOUN
ftr-466	1150	46	or	or	CCONJ
ftr-466	1150	47	(	(	PUNCT
ftr-466	1150	48	2	2	X
ftr-466	1150	49	)	)	PUNCT
ftr-466	1150	50	make	make	VERB
ftr-466	1150	51	a	a	DET
ftr-466	1150	52	payment	payment	NOUN
ftr-466	1150	53	on	on	ADP
ftr-466	1150	54	that	that	DET
ftr-466	1150	55	date	date	NOUN
ftr-466	1150	56	equal	equal	ADJ
ftr-466	1150	57	to	to	ADP
ftr-466	1150	58	the	the	DET
ftr-466	1150	59	spot	spot	NOUN
ftr-466	1150	60	price	price	NOUN
ftr-466	1150	61	of	of	ADP
ftr-466	1150	62	the	the	DET
ftr-466	1150	63	underlying	underlie	VERB
ftr-466	1150	64	property	property	NOUN
ftr-466	1150	65	.	.	PUNCT
ftr-466	1151	1	45	45	NUM
ftr-466	1151	2	143	143	NUM
ftr-466	1151	3	.	.	PUNCT
ftr-466	1152	1	this	this	DET
ftr-466	1152	2	portion	portion	NOUN
ftr-466	1152	3	of	of	ADP
ftr-466	1152	4	the	the	DET
ftr-466	1152	5	article	article	NOUN
ftr-466	1152	6	does	do	AUX
ftr-466	1152	7	not	not	PART
ftr-466	1152	8	address	address	VERB
ftr-466	1152	9	cdis	cdis	NOUN
ftr-466	1152	10	that	that	PRON
ftr-466	1152	11	are	be	AUX
ftr-466	1152	12	only	only	ADV
ftr-466	1152	13	contingent	contingent	ADJ
ftr-466	1152	14	as	as	ADP
ftr-466	1152	15	to	to	ADP
ftr-466	1152	16	interest	interest	NOUN
ftr-466	1152	17	.	.	PUNCT
ftr-466	1153	1	if	if	SCONJ
ftr-466	1153	2	the	the	DET
ftr-466	1153	3	holder	holder	NOUN
ftr-466	1153	4	of	of	ADP
ftr-466	1153	5	a	a	DET
ftr-466	1153	6	cdi	cdi	PROPN
ftr-466	1153	7	is	be	AUX
ftr-466	1153	8	entitled	entitle	VERB
ftr-466	1153	9	to	to	ADP
ftr-466	1153	10	a	a	DET
ftr-466	1153	11	return	return	NOUN
ftr-466	1153	12	of	of	ADP
ftr-466	1153	13	the	the	DET
ftr-466	1153	14	principal	principal	ADJ
ftr-466	1153	15	amount	amount	NOUN
ftr-466	1153	16	of	of	ADP
ftr-466	1153	17	the	the	DET
ftr-466	1153	18	note	note	NOUN
ftr-466	1153	19	,	,	PUNCT
ftr-466	1153	20	and	and	CCONJ
ftr-466	1153	21	the	the	DET
ftr-466	1153	22	only	only	ADJ
ftr-466	1153	23	contingent	contingent	ADJ
ftr-466	1153	24	portion	portion	NOUN
ftr-466	1153	25	of	of	ADP
ftr-466	1153	26	the	the	DET
ftr-466	1153	27	holder	holder	NOUN
ftr-466	1153	28	's	's	PART
ftr-466	1153	29	return	return	NOUN
ftr-466	1153	30	is	be	AUX
ftr-466	1153	31	the	the	DET
ftr-466	1153	32	interest	interest	NOUN
ftr-466	1153	33	component	component	NOUN
ftr-466	1153	34	of	of	ADP
ftr-466	1153	35	the	the	DET
ftr-466	1153	36	note	note	NOUN
ftr-466	1153	37	,	,	PUNCT
ftr-466	1153	38	then	then	ADV
ftr-466	1153	39	the	the	DET
ftr-466	1153	40	note	note	NOUN
ftr-466	1153	41	should	should	AUX
ftr-466	1153	42	be	be	AUX
ftr-466	1153	43	taxed	tax	VERB
ftr-466	1153	44	in	in	ADP
ftr-466	1153	45	accordance	accordance	NOUN
ftr-466	1153	46	with	with	ADP
ftr-466	1153	47	the	the	DET
ftr-466	1153	48	cdi	cdi	PROPN
ftr-466	1153	49	regulations	regulation	NOUN
ftr-466	1153	50	,	,	PUNCT
ftr-466	1153	51	as	as	SCONJ
ftr-466	1153	52	indicated	indicate	VERB
ftr-466	1153	53	in	in	ADP
ftr-466	1153	54	the	the	DET
ftr-466	1153	55	examples	example	NOUN
ftr-466	1153	56	contained	contain	VERB
ftr-466	1153	57	in	in	ADP
ftr-466	1153	58	these	these	DET
ftr-466	1153	59	regulations	regulation	NOUN
ftr-466	1153	60	.	.	PUNCT
ftr-466	1154	1	this	this	DET
ftr-466	1154	2	treatment	treatment	NOUN
ftr-466	1154	3	is	be	AUX
ftr-466	1154	4	appropriate	appropriate	ADJ
ftr-466	1154	5	for	for	ADP
ftr-466	1154	6	two	two	NUM
ftr-466	1154	7	reasons	reason	NOUN
ftr-466	1154	8	.	.	PUNCT
ftr-466	1155	1	first	first	ADV
ftr-466	1155	2	,	,	PUNCT
ftr-466	1155	3	under	under	ADP
ftr-466	1155	4	the	the	DET
ftr-466	1155	5	present	present	ADJ
ftr-466	1155	6	system	system	NOUN
ftr-466	1155	7	,	,	PUNCT
ftr-466	1155	8	the	the	DET
ftr-466	1155	9	primary	primary	ADJ
ftr-466	1155	10	alternative	alternative	NOUN
ftr-466	1155	11	to	to	ADP
ftr-466	1155	12	that	that	DET
ftr-466	1155	13	treatment	treatment	NOUN
ftr-466	1155	14	is	be	AUX
ftr-466	1155	15	a	a	DET
ftr-466	1155	16	return	return	NOUN
ftr-466	1155	17	to	to	ADP
ftr-466	1155	18	the	the	DET
ftr-466	1155	19	bifurcation	bifurcation	NOUN
ftr-466	1155	20	regulations	regulation	NOUN
ftr-466	1155	21	.	.	PUNCT
ftr-466	1156	1	a	a	DET
ftr-466	1156	2	return	return	NOUN
ftr-466	1156	3	to	to	ADP
ftr-466	1156	4	those	those	DET
ftr-466	1156	5	regulations	regulation	NOUN
ftr-466	1156	6	would	would	AUX
ftr-466	1156	7	be	be	AUX
ftr-466	1156	8	ill	ill	ADV
ftr-466	1156	9	-	-	PUNCT
ftr-466	1156	10	advised	advise	VERB
ftr-466	1156	11	because	because	SCONJ
ftr-466	1156	12	they	they	PRON
ftr-466	1156	13	were	be	AUX
ftr-466	1156	14	both	both	ADV
ftr-466	1156	15	manipulable	manipulable	ADJ
ftr-466	1156	16	,	,	PUNCT
ftr-466	1156	17	as	as	ADV
ftr-466	1156	18	well	well	ADV
ftr-466	1156	19	as	as	ADP
ftr-466	1156	20	complex	complex	ADJ
ftr-466	1156	21	.	.	PUNCT
ftr-466	1157	1	see	see	VERB
ftr-466	1157	2	,	,	PUNCT
ftr-466	1157	3	e.g.	e.g.	ADV
ftr-466	1157	4	,	,	PUNCT
ftr-466	1157	5	hariton	hariton	NOUN
ftr-466	1157	6	,	,	PUNCT
ftr-466	1157	7	supra	supra	PROPN
ftr-466	1157	8	note	note	PROPN
ftr-466	1157	9	68	68	NUM
ftr-466	1157	10	,	,	PUNCT
ftr-466	1157	11	at	at	ADP
ftr-466	1157	12	237	237	NUM
ftr-466	1157	13	.	.	PUNCT
ftr-466	1158	1	second	second	ADJ
ftr-466	1158	2	,	,	PUNCT
ftr-466	1158	3	and	and	CCONJ
ftr-466	1158	4	more	more	ADV
ftr-466	1158	5	importantly	importantly	ADV
ftr-466	1158	6	,	,	PUNCT
ftr-466	1158	7	there	there	PRON
ftr-466	1158	8	is	be	VERB
ftr-466	1158	9	no	no	DET
ftr-466	1158	10	significant	significant	ADJ
ftr-466	1158	11	debt	debt	NOUN
ftr-466	1158	12	/	/	SYM
ftr-466	1158	13	equity	equity	NOUN
ftr-466	1158	14	problem	problem	NOUN
ftr-466	1158	15	in	in	ADP
ftr-466	1158	16	the	the	DET
ftr-466	1158	17	case	case	NOUN
ftr-466	1158	18	of	of	ADP
ftr-466	1158	19	cdis	cdis	PROPN
ftr-466	1158	20	with	with	ADP
ftr-466	1158	21	contingent	contingent	ADJ
ftr-466	1158	22	interest	interest	NOUN
ftr-466	1158	23	.	.	PUNCT
ftr-466	1159	1	admittedly	admittedly	ADV
ftr-466	1159	2	,	,	PUNCT
ftr-466	1159	3	one	one	PRON
ftr-466	1159	4	can	can	AUX
ftr-466	1159	5	argue	argue	VERB
ftr-466	1159	6	that	that	SCONJ
ftr-466	1159	7	a	a	DET
ftr-466	1159	8	cdi	cdi	NOUN
ftr-466	1159	9	that	that	PRON
ftr-466	1159	10	promises	promise	VERB
ftr-466	1159	11	the	the	DET
ftr-466	1159	12	return	return	NOUN
ftr-466	1159	13	of	of	ADP
ftr-466	1159	14	principal	principal	NOUN
ftr-466	1159	15	plus	plus	CCONJ
ftr-466	1159	16	any	any	DET
ftr-466	1159	17	appreciation	appreciation	NOUN
ftr-466	1159	18	in	in	ADP
ftr-466	1159	19	the	the	DET
ftr-466	1159	20	s&p	s&p	PROPN
ftr-466	1159	21	500	500	NUM
ftr-466	1159	22	index	index	NOUN
ftr-466	1159	23	looks	look	VERB
ftr-466	1159	24	very	very	ADV
ftr-466	1159	25	much	much	ADV
ftr-466	1159	26	like	like	ADP
ftr-466	1159	27	a	a	DET
ftr-466	1159	28	zero	zero	NUM
ftr-466	1159	29	coupon	coupon	NOUN
ftr-466	1159	30	bond	bond	NOUN
ftr-466	1159	31	stapled	staple	VERB
ftr-466	1159	32	to	to	ADP
ftr-466	1159	33	a	a	DET
ftr-466	1159	34	cashsettled	cashsettle	VERB
ftr-466	1159	35	call	call	NOUN
ftr-466	1159	36	option	option	NOUN
ftr-466	1159	37	on	on	ADP
ftr-466	1159	38	that	that	DET
ftr-466	1159	39	index	index	NOUN
ftr-466	1159	40	.	.	PUNCT
ftr-466	1160	1	one	one	PRON
ftr-466	1160	2	must	must	AUX
ftr-466	1160	3	keep	keep	VERB
ftr-466	1160	4	in	in	ADP
ftr-466	1160	5	mind	mind	NOUN
ftr-466	1160	6	,	,	PUNCT
ftr-466	1160	7	however	however	ADV
ftr-466	1160	8	,	,	PUNCT
ftr-466	1160	9	that	that	SCONJ
ftr-466	1160	10	the	the	DET
ftr-466	1160	11	code	code	NOUN
ftr-466	1160	12	contains	contain	VERB
ftr-466	1160	13	provisions	provision	NOUN
ftr-466	1160	14	that	that	PRON
ftr-466	1160	15	impute	impute	VERB
ftr-466	1160	16	interest	interest	NOUN
ftr-466	1160	17	on	on	ADP
ftr-466	1160	18	obligations	obligation	NOUN
ftr-466	1160	19	for	for	ADP
ftr-466	1160	20	which	which	PRON
ftr-466	1160	21	there	there	PRON
ftr-466	1160	22	is	be	VERB
ftr-466	1160	23	no	no	DET
ftr-466	1160	24	stated	stated	ADJ
ftr-466	1160	25	interest	interest	NOUN
ftr-466	1160	26	.	.	PUNCT
ftr-466	1161	1	e.g.	e.g.	ADV
ftr-466	1161	2	,	,	PUNCT
ftr-466	1161	3	irc	irc	PROPN
ftr-466	1161	4	§	§	PROPN
ftr-466	1161	5	483	483	NUM
ftr-466	1161	6	.	.	PUNCT
ftr-466	1162	1	these	these	DET
ftr-466	1162	2	provisions	provision	NOUN
ftr-466	1162	3	do	do	AUX
ftr-466	1162	4	not	not	PART
ftr-466	1162	5	question	question	VERB
ftr-466	1162	6	the	the	DET
ftr-466	1162	7	nature	nature	NOUN
ftr-466	1162	8	of	of	ADP
ftr-466	1162	9	those	those	DET
ftr-466	1162	10	obligations	obligation	NOUN
ftr-466	1162	11	as	as	ADP
ftr-466	1162	12	debt	debt	NOUN
ftr-466	1162	13	.	.	PUNCT
ftr-466	1163	1	thus	thus	ADV
ftr-466	1163	2	,	,	PUNCT
ftr-466	1163	3	if	if	SCONJ
ftr-466	1163	4	the	the	DET
ftr-466	1163	5	code	code	NOUN
ftr-466	1163	6	does	do	AUX
ftr-466	1163	7	not	not	PART
ftr-466	1163	8	question	question	VERB
ftr-466	1163	9	the	the	DET
ftr-466	1163	10	characterization	characterization	NOUN
ftr-466	1163	11	of	of	ADP
ftr-466	1163	12	debt	debt	NOUN
ftr-466	1163	13	instruments	instrument	NOUN
ftr-466	1163	14	that	that	PRON
ftr-466	1163	15	provide	provide	VERB
ftr-466	1163	16	for	for	ADP
ftr-466	1163	17	no	no	DET
ftr-466	1163	18	interest	interest	NOUN
ftr-466	1163	19	,	,	PUNCT
ftr-466	1163	20	it	it	PRON
ftr-466	1163	21	would	would	AUX
ftr-466	1163	22	be	be	AUX
ftr-466	1163	23	illogical	illogical	ADJ
ftr-466	1163	24	for	for	SCONJ
ftr-466	1163	25	the	the	DET
ftr-466	1163	26	cdi	cdi	PROPN
ftr-466	1163	27	regulations	regulation	NOUN
ftr-466	1163	28	to	to	PART
ftr-466	1163	29	question	question	VERB
ftr-466	1163	30	the	the	DET
ftr-466	1163	31	characterization	characterization	NOUN
ftr-466	1163	32	of	of	ADP
ftr-466	1163	33	obligations	obligation	NOUN
ftr-466	1163	34	that	that	PRON
ftr-466	1163	35	provide	provide	VERB
ftr-466	1163	36	for	for	ADP
ftr-466	1163	37	contingent	contingent	ADJ
ftr-466	1163	38	interest	interest	NOUN
ftr-466	1163	39	.	.	PUNCT
ftr-466	1164	1	therefore	therefore	ADV
ftr-466	1164	2	,	,	PUNCT
ftr-466	1164	3	cdis	cdi	NOUN
ftr-466	1164	4	that	that	PRON
ftr-466	1164	5	are	be	AUX
ftr-466	1164	6	contingent	contingent	ADJ
ftr-466	1164	7	only	only	ADV
ftr-466	1164	8	as	as	ADP
ftr-466	1164	9	to	to	ADP
ftr-466	1164	10	the	the	DET
ftr-466	1164	11	payment	payment	NOUN
ftr-466	1164	12	of	of	ADP
ftr-466	1164	13	interest	interest	NOUN
ftr-466	1164	14	should	should	AUX
ftr-466	1164	15	be	be	AUX
ftr-466	1164	16	treated	treat	VERB
ftr-466	1164	17	as	as	ADP
ftr-466	1164	18	debt	debt	NOUN
ftr-466	1164	19	under	under	ADP
ftr-466	1164	20	the	the	DET
ftr-466	1164	21	cdi	cdi	PROPN
ftr-466	1164	22	regulations	regulation	NOUN
ftr-466	1164	23	.	.	PUNCT
ftr-466	1165	1	144	144	NUM
ftr-466	1165	2	.	.	PUNCT
ftr-466	1165	3	see	see	VERB
ftr-466	1165	4	irc	irc	PROPN
ftr-466	1165	5	§	§	PROPN
ftr-466	1165	6	475(a	475(a	PROPN
ftr-466	1165	7	)	)	PUNCT
ftr-466	1165	8	.	.	PUNCT
ftr-466	1166	1	this	this	DET
ftr-466	1166	2	article	article	NOUN
ftr-466	1166	3	does	do	AUX
ftr-466	1166	4	not	not	PART
ftr-466	1166	5	recommend	recommend	VERB
ftr-466	1166	6	changes	change	NOUN
ftr-466	1166	7	to	to	ADP
ftr-466	1166	8	the	the	DET
ftr-466	1166	9	tax	tax	NOUN
ftr-466	1166	10	treatment	treatment	NOUN
ftr-466	1166	11	of	of	ADP
ftr-466	1166	12	securities	security	NOUN
ftr-466	1166	13	dealers	dealer	NOUN
ftr-466	1166	14	.	.	PUNCT
ftr-466	1167	1	securities	security	NOUN
ftr-466	1167	2	dealers	dealer	NOUN
ftr-466	1167	3	must	must	AUX
ftr-466	1167	4	,	,	PUNCT
ftr-466	1167	5	with	with	ADP
ftr-466	1167	6	certain	certain	ADJ
ftr-466	1167	7	exceptions	exception	NOUN
ftr-466	1167	8	not	not	PART
ftr-466	1167	9	relevant	relevant	ADJ
ftr-466	1167	10	here	here	ADV
ftr-466	1167	11	,	,	PUNCT
ftr-466	1167	12	mark	mark	VERB
ftr-466	1167	13	all	all	PRON
ftr-466	1167	14	of	of	ADP
ftr-466	1167	15	their	their	PRON
ftr-466	1167	16	positions	position	NOUN
ftr-466	1167	17	to	to	PART
ftr-466	1167	18	market	market	VERB
ftr-466	1167	19	at	at	ADP
ftr-466	1167	20	the	the	DET
ftr-466	1167	21	end	end	NOUN
ftr-466	1167	22	of	of	ADP
ftr-466	1167	23	each	each	DET
ftr-466	1167	24	taxable	taxable	ADJ
ftr-466	1167	25	year	year	NOUN
ftr-466	1167	26	.	.	PUNCT
ftr-466	1168	1	irc	irc	PROPN
ftr-466	1168	2	§	§	PROPN
ftr-466	1168	3	475(a	475(a	PROPN
ftr-466	1168	4	)	)	PUNCT
ftr-466	1168	5	.	.	PUNCT
ftr-466	1169	1	thus	thus	ADV
ftr-466	1169	2	,	,	PUNCT
ftr-466	1169	3	securities	security	NOUN
ftr-466	1169	4	dealers	dealer	NOUN
ftr-466	1169	5	are	be	AUX
ftr-466	1169	6	not	not	PART
ftr-466	1169	7	in	in	ADP
ftr-466	1169	8	a	a	DET
ftr-466	1169	9	position	position	NOUN
ftr-466	1169	10	to	to	PART
ftr-466	1169	11	benefit	benefit	VERB
ftr-466	1169	12	from	from	ADP
ftr-466	1169	13	the	the	DET
ftr-466	1169	14	deferral	deferral	NOUN
ftr-466	1169	15	of	of	ADP
ftr-466	1169	16	income	income	NOUN
ftr-466	1169	17	and	and	CCONJ
ftr-466	1169	18	capital	capital	NOUN
ftr-466	1169	19	gains	gain	NOUN
ftr-466	1169	20	treatment	treatment	NOUN
ftr-466	1169	21	available	available	ADJ
ftr-466	1169	22	to	to	ADP
ftr-466	1169	23	certain	certain	ADJ
ftr-466	1169	24	holders	holder	NOUN
ftr-466	1169	25	of	of	ADP
ftr-466	1169	26	derivatives	derivative	NOUN
ftr-466	1169	27	.	.	PUNCT
ftr-466	1170	1	145	145	NUM
ftr-466	1170	2	.	.	PUNCT
ftr-466	1171	1	one	one	NUM
ftr-466	1171	2	of	of	ADP
ftr-466	1171	3	the	the	DET
ftr-466	1171	4	fundamental	fundamental	ADJ
ftr-466	1171	5	questions	question	NOUN
ftr-466	1171	6	raised	raise	VERB
ftr-466	1171	7	by	by	ADP
ftr-466	1171	8	prepaid	prepay	VERB
ftr-466	1171	9	forward	forward	ADJ
ftr-466	1171	10	contracts	contract	NOUN
ftr-466	1171	11	concerns	concern	VERB
ftr-466	1171	12	the	the	DET
ftr-466	1171	13	proper	proper	ADJ
ftr-466	1171	14	classification	classification	NOUN
ftr-466	1171	15	of	of	ADP
ftr-466	1171	16	these	these	DET
ftr-466	1171	17	contracts	contract	NOUN
ftr-466	1171	18	.	.	PUNCT
ftr-466	1172	1	a	a	DET
ftr-466	1172	2	prepaid	prepay	VERB
ftr-466	1172	3	forward	forward	ADJ
ftr-466	1172	4	contract	contract	NOUN
ftr-466	1172	5	can	can	AUX
ftr-466	1172	6	,	,	PUNCT
ftr-466	1172	7	in	in	ADP
ftr-466	1172	8	theory	theory	NOUN
ftr-466	1172	9	,	,	PUNCT
ftr-466	1172	10	be	be	AUX
ftr-466	1172	11	classified	classify	VERB
ftr-466	1172	12	and	and	CCONJ
ftr-466	1172	13	taxed	tax	VERB
ftr-466	1172	14	as	as	ADP
ftr-466	1172	15	a	a	DET
ftr-466	1172	16	forward	forward	ADJ
ftr-466	1172	17	contract	contract	NOUN
ftr-466	1172	18	,	,	PUNCT
ftr-466	1172	19	an	an	DET
ftr-466	1172	20	in	in	ADP
ftr-466	1172	21	-	-	PUNCT
ftr-466	1172	22	kind	kind	NOUN
ftr-466	1172	23	debt	debt	NOUN
ftr-466	1172	24	instrument	instrument	NOUN
ftr-466	1172	25	,	,	PUNCT
ftr-466	1172	26	or	or	CCONJ
ftr-466	1172	27	a	a	DET
ftr-466	1172	28	purchase	purchase	NOUN
ftr-466	1172	29	of	of	ADP
ftr-466	1172	30	the	the	DET
ftr-466	1172	31	[	[	X
ftr-466	1172	32	vol	vol	NOUN
ftr-466	1172	33	3:8	3:8	NUM
ftr-466	1172	34	economically	economically	ADV
ftr-466	1172	35	equivalent	equivalent	ADJ
ftr-466	1172	36	financial	financial	ADJ
ftr-466	1172	37	instruments	instrument	NOUN
ftr-466	1172	38	in	in	ADP
ftr-466	1172	39	an	an	DET
ftr-466	1172	40	arm	arm	NOUN
ftr-466	1172	41	's	's	PART
ftr-466	1172	42	length	length	NOUN
ftr-466	1172	43	agreement	agreement	NOUN
ftr-466	1172	44	,	,	PUNCT
ftr-466	1172	45	the	the	DET
ftr-466	1172	46	purchase	purchase	NOUN
ftr-466	1172	47	price	price	NOUN
ftr-466	1172	48	of	of	ADP
ftr-466	1172	49	a	a	DET
ftr-466	1172	50	prepaid	prepay	VERB
ftr-466	1172	51	forward	forward	ADJ
ftr-466	1172	52	contract	contract	NOUN
ftr-466	1172	53	will	will	AUX
ftr-466	1172	54	be	be	AUX
ftr-466	1172	55	less	less	ADJ
ftr-466	1172	56	than	than	ADP
ftr-466	1172	57	the	the	DET
ftr-466	1172	58	forward	forward	ADJ
ftr-466	1172	59	price	price	NOUN
ftr-466	1172	60	of	of	ADP
ftr-466	1172	61	a	a	DET
ftr-466	1172	62	nonprepaid	nonprepaid	ADJ
ftr-466	1172	63	forward	forward	ADJ
ftr-466	1172	64	contract	contract	NOUN
ftr-466	1172	65	;	;	PUNCT
ftr-466	1172	66	otherwise	otherwise	ADV
ftr-466	1172	67	,	,	PUNCT
ftr-466	1172	68	the	the	DET
ftr-466	1172	69	purchaser	purchaser	NOUN
ftr-466	1172	70	will	will	AUX
ftr-466	1172	71	have	have	VERB
ftr-466	1172	72	no	no	DET
ftr-466	1172	73	incentive	incentive	NOUN
ftr-466	1172	74	to	to	PART
ftr-466	1172	75	pay	pay	VERB
ftr-466	1172	76	for	for	ADP
ftr-466	1172	77	the	the	DET
ftr-466	1172	78	forward	forward	ADJ
ftr-466	1172	79	contract	contract	NOUN
ftr-466	1172	80	in	in	ADP
ftr-466	1172	81	advance	advance	NOUN
ftr-466	1172	82	.	.	PUNCT
ftr-466	1172	83	'	'	PUNCT
ftr-466	1173	1	6	6	NUM
ftr-466	1173	2	as	as	ADP
ftr-466	1173	3	a	a	DET
ftr-466	1173	4	policy	policy	NOUN
ftr-466	1173	5	matter	matter	NOUN
ftr-466	1173	6	,	,	PUNCT
ftr-466	1173	7	to	to	ADP
ftr-466	1173	8	the	the	DET
ftr-466	1173	9	extent	extent	NOUN
ftr-466	1173	10	that	that	SCONJ
ftr-466	1173	11	the	the	DET
ftr-466	1173	12	purchaser	purchaser	NOUN
ftr-466	1173	13	of	of	ADP
ftr-466	1173	14	a	a	DET
ftr-466	1173	15	prepaid	prepay	VERB
ftr-466	1173	16	forward	forward	ADJ
ftr-466	1173	17	contract	contract	NOUN
ftr-466	1173	18	receives	receive	VERB
ftr-466	1173	19	a	a	DET
ftr-466	1173	20	"	"	PUNCT
ftr-466	1173	21	discount	discount	NOUN
ftr-466	1173	22	"	"	PUNCT
ftr-466	1173	23	in	in	ADP
ftr-466	1173	24	return	return	NOUN
ftr-466	1173	25	for	for	ADP
ftr-466	1173	26	advancing	advance	VERB
ftr-466	1173	27	funds	fund	NOUN
ftr-466	1173	28	to	to	ADP
ftr-466	1173	29	the	the	DET
ftr-466	1173	30	seller	seller	NOUN
ftr-466	1173	31	prior	prior	ADV
ftr-466	1173	32	to	to	ADP
ftr-466	1173	33	the	the	DET
ftr-466	1173	34	forward	forward	ADJ
ftr-466	1173	35	date	date	NOUN
ftr-466	1173	36	,	,	PUNCT
ftr-466	1173	37	she	she	PRON
ftr-466	1173	38	should	should	AUX
ftr-466	1173	39	recognize	recognize	VERB
ftr-466	1173	40	interest	interest	NOUN
ftr-466	1173	41	income	income	NOUN
ftr-466	1173	42	.	.	PUNCT
ftr-466	1174	1	after	after	ADV
ftr-466	1174	2	all	all	ADV
ftr-466	1174	3	,	,	PUNCT
ftr-466	1174	4	that	that	DET
ftr-466	1174	5	purchaser	purchaser	NOUN
ftr-466	1174	6	incurred	incur	VERB
ftr-466	1174	7	an	an	DET
ftr-466	1174	8	obligation	obligation	NOUN
ftr-466	1174	9	to	to	PART
ftr-466	1174	10	make	make	VERB
ftr-466	1174	11	an	an	DET
ftr-466	1174	12	expenditure	expenditure	NOUN
ftr-466	1174	13	in	in	ADP
ftr-466	1174	14	the	the	DET
ftr-466	1174	15	future	future	NOUN
ftr-466	1174	16	and	and	CCONJ
ftr-466	1174	17	funded	fund	VERB
ftr-466	1174	18	that	that	DET
ftr-466	1174	19	obligation	obligation	NOUN
ftr-466	1174	20	thorough	thorough	NOUN
ftr-466	1174	21	a	a	DET
ftr-466	1174	22	current	current	ADJ
ftr-466	1174	23	payment	payment	NOUN
ftr-466	1174	24	made	make	VERB
ftr-466	1174	25	at	at	ADP
ftr-466	1174	26	a	a	DET
ftr-466	1174	27	discount	discount	NOUN
ftr-466	1174	28	.	.	PUNCT
ftr-466	1175	1	this	this	DET
ftr-466	1175	2	purchaser	purchaser	NOUN
ftr-466	1175	3	should	should	AUX
ftr-466	1175	4	not	not	PART
ftr-466	1175	5	be	be	AUX
ftr-466	1175	6	allowed	allow	VERB
ftr-466	1175	7	to	to	PART
ftr-466	1175	8	characterize	characterize	VERB
ftr-466	1175	9	interest	interest	NOUN
ftr-466	1175	10	income	income	NOUN
ftr-466	1175	11	as	as	ADP
ftr-466	1175	12	capital	capital	NOUN
ftr-466	1175	13	gain	gain	NOUN
ftr-466	1175	14	simply	simply	ADV
ftr-466	1175	15	because	because	SCONJ
ftr-466	1175	16	she	she	PRON
ftr-466	1175	17	loaned	loan	VERB
ftr-466	1175	18	money	money	NOUN
ftr-466	1175	19	to	to	ADP
ftr-466	1175	20	the	the	DET
ftr-466	1175	21	seller	seller	NOUN
ftr-466	1175	22	of	of	ADP
ftr-466	1175	23	the	the	DET
ftr-466	1175	24	contract	contract	NOUN
ftr-466	1175	25	and	and	CCONJ
ftr-466	1175	26	not	not	PART
ftr-466	1175	27	to	to	ADP
ftr-466	1175	28	an	an	DET
ftr-466	1175	29	independent	independent	ADJ
ftr-466	1175	30	third	third	ADJ
ftr-466	1175	31	party	party	NOUN
ftr-466	1175	32	.	.	PUNCT
ftr-466	1176	1	'47	'47	NUM
ftr-466	1176	2	2	2	NUM
ftr-466	1176	3	.	.	PUNCT
ftr-466	1176	4	accounting	account	VERB
ftr-466	1176	5	for	for	ADP
ftr-466	1176	6	interest	interest	NOUN
ftr-466	1176	7	:	:	PUNCT
ftr-466	1176	8	fully	fully	ADV
ftr-466	1176	9	prepaid	prepay	VERB
ftr-466	1176	10	forward	forward	ADV
ftr-466	1176	11	contracts.-this	contracts.-this	NOUN
ftr-466	1176	12	article	article	NOUN
ftr-466	1176	13	recommends	recommend	VERB
ftr-466	1176	14	that	that	SCONJ
ftr-466	1176	15	the	the	DET
ftr-466	1176	16	purchaser	purchaser	NOUN
ftr-466	1176	17	of	of	ADP
ftr-466	1176	18	a	a	DET
ftr-466	1176	19	prepaid	prepay	VERB
ftr-466	1176	20	forward	forward	ADJ
ftr-466	1176	21	contract	contract	NOUN
ftr-466	1176	22	should	should	AUX
ftr-466	1176	23	recognize	recognize	VERB
ftr-466	1176	24	interest	interest	NOUN
ftr-466	1176	25	income	income	NOUN
ftr-466	1176	26	on	on	ADP
ftr-466	1176	27	the	the	DET
ftr-466	1176	28	amount	amount	NOUN
ftr-466	1176	29	of	of	ADP
ftr-466	1176	30	that	that	DET
ftr-466	1176	31	prepayment	prepayment	NOUN
ftr-466	1176	32	.	.	PUNCT
ftr-466	1177	1	the	the	DET
ftr-466	1177	2	purchaser	purchaser	NOUN
ftr-466	1177	3	should	should	AUX
ftr-466	1177	4	be	be	AUX
ftr-466	1177	5	treated	treat	VERB
ftr-466	1177	6	as	as	ADP
ftr-466	1177	7	simultaneously	simultaneously	ADV
ftr-466	1177	8	acquiring	acquire	VERB
ftr-466	1177	9	two	two	NUM
ftr-466	1177	10	financial	financial	ADJ
ftr-466	1177	11	instruments	instrument	NOUN
ftr-466	1177	12	-	-	PUNCT
ftr-466	1177	13	a	a	DET
ftr-466	1177	14	underlying	underlying	ADJ
ftr-466	1177	15	property	property	NOUN
ftr-466	1177	16	.	.	PUNCT
ftr-466	1178	1	as	as	SCONJ
ftr-466	1178	2	can	can	AUX
ftr-466	1178	3	be	be	AUX
ftr-466	1178	4	seen	see	VERB
ftr-466	1178	5	from	from	ADP
ftr-466	1178	6	the	the	DET
ftr-466	1178	7	debate	debate	NOUN
ftr-466	1178	8	concerning	concern	VERB
ftr-466	1178	9	decs	dec	NOUN
ftr-466	1178	10	.	.	PUNCT
ftr-466	1179	1	reasonable	reasonable	ADJ
ftr-466	1179	2	minds	mind	NOUN
ftr-466	1179	3	can	can	AUX
ftr-466	1179	4	differ	differ	VERB
ftr-466	1179	5	on	on	ADP
ftr-466	1179	6	the	the	DET
ftr-466	1179	7	classification	classification	NOUN
ftr-466	1179	8	issue	issue	NOUN
ftr-466	1179	9	.	.	PUNCT
ftr-466	1180	1	e.g.	e.g.	ADV
ftr-466	1180	2	,	,	PUNCT
ftr-466	1180	3	sheppard	sheppard	NOUN
ftr-466	1180	4	,	,	PUNCT
ftr-466	1180	5	things	thing	NOUN
ftr-466	1180	6	that	that	PRON
ftr-466	1180	7	go	go	VERB
ftr-466	1180	8	bump	bump	VERB
ftr-466	1180	9	,	,	PUNCT
ftr-466	1180	10	supra	supra	PROPN
ftr-466	1180	11	note	note	PROPN
ftr-466	1180	12	4	4	NUM
ftr-466	1180	13	;	;	PUNCT
ftr-466	1180	14	sheppard	sheppard	NOUN
ftr-466	1180	15	,	,	PUNCT
ftr-466	1180	16	supra	supra	PROPN
ftr-466	1180	17	note	note	NOUN
ftr-466	1180	18	108	108	NUM
ftr-466	1180	19	.	.	PUNCT
ftr-466	1181	1	in	in	ADP
ftr-466	1181	2	the	the	DET
ftr-466	1181	3	author	author	NOUN
ftr-466	1181	4	's	's	PART
ftr-466	1181	5	opinion	opinion	NOUN
ftr-466	1181	6	,	,	PUNCT
ftr-466	1181	7	much	much	ADJ
ftr-466	1181	8	of	of	ADP
ftr-466	1181	9	the	the	DET
ftr-466	1181	10	debate	debate	NOUN
ftr-466	1181	11	concerning	concern	VERB
ftr-466	1181	12	the	the	DET
ftr-466	1181	13	proper	proper	ADJ
ftr-466	1181	14	classification	classification	NOUN
ftr-466	1181	15	of	of	ADP
ftr-466	1181	16	prepaid	prepaid	ADJ
ftr-466	1181	17	forward	forward	ADJ
ftr-466	1181	18	contracts	contract	NOUN
ftr-466	1181	19	derives	derive	VERB
ftr-466	1181	20	from	from	ADP
ftr-466	1181	21	the	the	DET
ftr-466	1181	22	fact	fact	NOUN
ftr-466	1181	23	that	that	SCONJ
ftr-466	1181	24	current	current	ADJ
ftr-466	1181	25	law	law	NOUN
ftr-466	1181	26	provides	provide	VERB
ftr-466	1181	27	no	no	DET
ftr-466	1181	28	mechanism	mechanism	NOUN
ftr-466	1181	29	for	for	ADP
ftr-466	1181	30	taxing	tax	VERB
ftr-466	1181	31	the	the	DET
ftr-466	1181	32	interest	interest	NOUN
ftr-466	1181	33	that	that	PRON
ftr-466	1181	34	accrues	accrue	VERB
ftr-466	1181	35	on	on	ADP
ftr-466	1181	36	the	the	DET
ftr-466	1181	37	amount	amount	NOUN
ftr-466	1181	38	of	of	ADP
ftr-466	1181	39	the	the	DET
ftr-466	1181	40	prepayment	prepayment	NOUN
ftr-466	1181	41	.	.	PUNCT
ftr-466	1182	1	because	because	SCONJ
ftr-466	1182	2	the	the	DET
ftr-466	1182	3	recommendations	recommendation	NOUN
ftr-466	1182	4	in	in	ADP
ftr-466	1182	5	this	this	DET
ftr-466	1182	6	article	article	NOUN
ftr-466	1182	7	provide	provide	VERB
ftr-466	1182	8	a	a	DET
ftr-466	1182	9	method	method	NOUN
ftr-466	1182	10	for	for	ADP
ftr-466	1182	11	taxing	tax	VERB
ftr-466	1182	12	this	this	DET
ftr-466	1182	13	interest	interest	NOUN
ftr-466	1182	14	component	component	NOUN
ftr-466	1182	15	,	,	PUNCT
ftr-466	1182	16	this	this	DET
ftr-466	1182	17	article	article	NOUN
ftr-466	1182	18	will	will	AUX
ftr-466	1182	19	forego	forego	VERB
ftr-466	1182	20	a	a	DET
ftr-466	1182	21	discussion	discussion	NOUN
ftr-466	1182	22	of	of	ADP
ftr-466	1182	23	the	the	DET
ftr-466	1182	24	issue	issue	NOUN
ftr-466	1182	25	of	of	ADP
ftr-466	1182	26	classification	classification	NOUN
ftr-466	1182	27	of	of	ADP
ftr-466	1182	28	prepaid	prepaid	ADJ
ftr-466	1182	29	forward	forward	ADJ
ftr-466	1182	30	contracts	contract	NOUN
ftr-466	1182	31	under	under	ADP
ftr-466	1182	32	current	current	ADJ
ftr-466	1182	33	law	law	NOUN
ftr-466	1182	34	.	.	PUNCT
ftr-466	1183	1	146	146	NUM
ftr-466	1183	2	.	.	PUNCT
ftr-466	1184	1	after	after	ADV
ftr-466	1184	2	all	all	ADV
ftr-466	1184	3	,	,	PUNCT
ftr-466	1184	4	if	if	SCONJ
ftr-466	1184	5	an	an	DET
ftr-466	1184	6	investor	investor	NOUN
ftr-466	1184	7	made	make	VERB
ftr-466	1184	8	a	a	DET
ftr-466	1184	9	prepayment	prepayment	NOUN
ftr-466	1184	10	and	and	CCONJ
ftr-466	1184	11	did	do	AUX
ftr-466	1184	12	not	not	PART
ftr-466	1184	13	receive	receive	VERB
ftr-466	1184	14	a	a	DET
ftr-466	1184	15	discount	discount	NOUN
ftr-466	1184	16	on	on	ADP
ftr-466	1184	17	the	the	DET
ftr-466	1184	18	forward	forward	ADJ
ftr-466	1184	19	price	price	NOUN
ftr-466	1184	20	,	,	PUNCT
ftr-466	1184	21	she	she	PRON
ftr-466	1184	22	would	would	AUX
ftr-466	1184	23	be	be	AUX
ftr-466	1184	24	giving	give	VERB
ftr-466	1184	25	up	up	ADP
ftr-466	1184	26	the	the	DET
ftr-466	1184	27	time	time	NOUN
ftr-466	1184	28	value	value	NOUN
ftr-466	1184	29	of	of	ADP
ftr-466	1184	30	the	the	DET
ftr-466	1184	31	prepaymenl	prepaymenl	NOUN
ftr-466	1184	32	147	147	NUM
ftr-466	1184	33	.	.	PUNCT
ftr-466	1185	1	the	the	DET
ftr-466	1185	2	following	follow	VERB
ftr-466	1185	3	example	example	NOUN
ftr-466	1185	4	serves	serve	VERB
ftr-466	1185	5	to	to	PART
ftr-466	1185	6	illustrate	illustrate	VERB
ftr-466	1185	7	this	this	DET
ftr-466	1185	8	point	point	NOUN
ftr-466	1185	9	:	:	PUNCT
ftr-466	1185	10	transaction	transaction	NOUN
ftr-466	1185	11	1	1	NUM
ftr-466	1185	12	:	:	PUNCT
ftr-466	1185	13	x	x	SYM
ftr-466	1185	14	only	only	ADV
ftr-466	1185	15	possesses	possess	VERB
ftr-466	1185	16	$	$	SYM
ftr-466	1185	17	18	18	NUM
ftr-466	1185	18	.	.	PUNCT
ftr-466	1186	1	x	x	PUNCT
ftr-466	1186	2	and	and	CCONJ
ftr-466	1186	3	y	y	PRON
ftr-466	1186	4	enter	enter	VERB
ftr-466	1186	5	into	into	ADP
ftr-466	1186	6	a	a	DET
ftr-466	1186	7	two	two	NUM
ftr-466	1186	8	-	-	PUNCT
ftr-466	1186	9	year	year	NOUN
ftr-466	1186	10	forward	forward	ADJ
ftr-466	1186	11	contract	contract	NOUN
ftr-466	1186	12	with	with	ADP
ftr-466	1186	13	a	a	DET
ftr-466	1186	14	price	price	NOUN
ftr-466	1186	15	term	term	NOUN
ftr-466	1186	16	of	of	ADP
ftr-466	1186	17	$	$	SYM
ftr-466	1186	18	20	20	NUM
ftr-466	1186	19	.	.	PUNCT
ftr-466	1187	1	x	x	PRON
ftr-466	1187	2	lends	lend	VERB
ftr-466	1187	3	$	$	SYM
ftr-466	1187	4	18	18	NUM
ftr-466	1187	5	to	to	ADP
ftr-466	1187	6	xyz	xyz	PROPN
ftr-466	1187	7	co.	co.	PROPN
ftr-466	1187	8	for	for	ADP
ftr-466	1187	9	two	two	NUM
ftr-466	1187	10	years	year	NOUN
ftr-466	1187	11	.	.	PUNCT
ftr-466	1188	1	xyz	xyz	PROPN
ftr-466	1188	2	co.	co.	PROPN
ftr-466	1188	3	agrees	agree	VERB
ftr-466	1188	4	to	to	PART
ftr-466	1188	5	pay	pay	VERB
ftr-466	1188	6	x	x	PUNCT
ftr-466	1188	7	$	$	SYM
ftr-466	1188	8	1.50	1.50	NUM
ftr-466	1188	9	of	of	ADP
ftr-466	1188	10	interest	interest	NOUN
ftr-466	1188	11	each	each	DET
ftr-466	1188	12	year	year	NOUN
ftr-466	1188	13	and	and	CCONJ
ftr-466	1188	14	repay	repay	VERB
ftr-466	1188	15	the	the	DET
ftr-466	1188	16	principal	principal	NOUN
ftr-466	1188	17	at	at	ADP
ftr-466	1188	18	the	the	DET
ftr-466	1188	19	end	end	NOUN
ftr-466	1188	20	of	of	ADP
ftr-466	1188	21	two	two	NUM
ftr-466	1188	22	years	year	NOUN
ftr-466	1188	23	.	.	PUNCT
ftr-466	1189	1	x	x	PRON
ftr-466	1189	2	pays	pay	VERB
ftr-466	1189	3	$	$	SYM
ftr-466	1189	4	.50	.50	NUM
ftr-466	1189	5	tax	tax	NOUN
ftr-466	1189	6	on	on	ADP
ftr-466	1189	7	each	each	PRON
ftr-466	1189	8	of	of	ADP
ftr-466	1189	9	the	the	DET
ftr-466	1189	10	$	$	SYM
ftr-466	1189	11	1.50	1.50	NUM
ftr-466	1189	12	interest	interest	NOUN
ftr-466	1189	13	payments	payment	NOUN
ftr-466	1189	14	.	.	PUNCT
ftr-466	1190	1	at	at	ADP
ftr-466	1190	2	the	the	DET
ftr-466	1190	3	end	end	NOUN
ftr-466	1190	4	of	of	ADP
ftr-466	1190	5	2	2	NUM
ftr-466	1190	6	years	year	NOUN
ftr-466	1190	7	,	,	PUNCT
ftr-466	1190	8	x	x	PRON
ftr-466	1190	9	receives	receive	VERB
ftr-466	1190	10	her	she	PRON
ftr-466	1190	11	$	$	SYM
ftr-466	1190	12	18	18	NUM
ftr-466	1190	13	from	from	ADP
ftr-466	1190	14	xyz	xyz	NOUN
ftr-466	1190	15	and	and	CCONJ
ftr-466	1190	16	uses	use	VERB
ftr-466	1190	17	that	that	SCONJ
ftr-466	1190	18	$	$	SYM
ftr-466	1190	19	18	18	NUM
ftr-466	1190	20	and	and	CCONJ
ftr-466	1190	21	the	the	DET
ftr-466	1190	22	$	$	SYM
ftr-466	1190	23	2	2	NUM
ftr-466	1190	24	of	of	ADP
ftr-466	1190	25	interest	interest	NOUN
ftr-466	1190	26	remaining	remain	VERB
ftr-466	1190	27	after	after	ADP
ftr-466	1190	28	tax	tax	NOUN
ftr-466	1190	29	to	to	PART
ftr-466	1190	30	pay	pay	VERB
ftr-466	1190	31	the	the	DET
ftr-466	1190	32	forward	forward	ADJ
ftr-466	1190	33	price	price	NOUN
ftr-466	1190	34	.	.	PUNCT
ftr-466	1191	1	transaction	transaction	NOUN
ftr-466	1191	2	2	2	NUM
ftr-466	1191	3	:	:	PUNCT
ftr-466	1191	4	l	l	NOUN
ftr-466	1191	5	only	only	ADV
ftr-466	1191	6	possesses	possess	VERB
ftr-466	1191	7	$	$	SYM
ftr-466	1191	8	18	18	NUM
ftr-466	1191	9	.	.	PUNCT
ftr-466	1192	1	l	l	NOUN
ftr-466	1192	2	pays	pay	VERB
ftr-466	1192	3	n	n	PRON
ftr-466	1192	4	$	$	SYM
ftr-466	1192	5	18	18	NUM
ftr-466	1192	6	for	for	ADP
ftr-466	1192	7	a	a	DET
ftr-466	1192	8	two	two	NUM
ftr-466	1192	9	year	year	NOUN
ftr-466	1192	10	forward	forward	ADV
ftr-466	1192	11	contract	contract	NOUN
ftr-466	1192	12	which	which	PRON
ftr-466	1192	13	,	,	PUNCT
ftr-466	1192	14	except	except	SCONJ
ftr-466	1192	15	for	for	ADP
ftr-466	1192	16	the	the	DET
ftr-466	1192	17	forward	forward	ADJ
ftr-466	1192	18	price	price	NOUN
ftr-466	1192	19	,	,	PUNCT
ftr-466	1192	20	is	be	AUX
ftr-466	1192	21	identical	identical	ADJ
ftr-466	1192	22	to	to	ADP
ftr-466	1192	23	the	the	DET
ftr-466	1192	24	forward	forward	ADJ
ftr-466	1192	25	contract	contract	NOUN
ftr-466	1192	26	between	between	ADP
ftr-466	1192	27	x	x	PROPN
ftr-466	1192	28	and	and	CCONJ
ftr-466	1192	29	y	y	PROPN
ftr-466	1192	30	in	in	ADP
ftr-466	1192	31	transaction	transaction	NOUN
ftr-466	1192	32	1	1	NUM
ftr-466	1192	33	.	.	PUNCT
ftr-466	1193	1	under	under	ADP
ftr-466	1193	2	current	current	ADJ
ftr-466	1193	3	law	law	NOUN
ftr-466	1193	4	,	,	PUNCT
ftr-466	1193	5	x	x	PRON
ftr-466	1193	6	will	will	AUX
ftr-466	1193	7	recognize	recognize	VERB
ftr-466	1193	8	interest	interest	NOUN
ftr-466	1193	9	income	income	NOUN
ftr-466	1193	10	as	as	SCONJ
ftr-466	1193	11	she	she	PRON
ftr-466	1193	12	receives	receive	VERB
ftr-466	1193	13	interest	interest	NOUN
ftr-466	1193	14	payments	payment	NOUN
ftr-466	1193	15	from	from	ADP
ftr-466	1193	16	xyz	xyz	PROPN
ftr-466	1193	17	co.	co.	PROPN
ftr-466	1194	1	l	l	NOUN
ftr-466	1194	2	,	,	PUNCT
ftr-466	1194	3	however	however	ADV
ftr-466	1194	4	,	,	PUNCT
ftr-466	1194	5	will	will	AUX
ftr-466	1194	6	not	not	PART
ftr-466	1194	7	recognize	recognize	VERB
ftr-466	1194	8	interest	interest	NOUN
ftr-466	1194	9	income	income	NOUN
ftr-466	1194	10	;	;	PUNCT
ftr-466	1194	11	rather	rather	ADV
ftr-466	1194	12	,	,	PUNCT
ftr-466	1194	13	assuming	assume	VERB
ftr-466	1194	14	the	the	DET
ftr-466	1194	15	parties	party	NOUN
ftr-466	1194	16	settle	settle	VERB
ftr-466	1194	17	the	the	DET
ftr-466	1194	18	contract	contract	NOUN
ftr-466	1194	19	in	in	ADP
ftr-466	1194	20	cash	cash	NOUN
ftr-466	1194	21	,	,	PUNCT
ftr-466	1194	22	l	l	PROPN
ftr-466	1194	23	will	will	AUX
ftr-466	1194	24	recognize	recognize	VERB
ftr-466	1194	25	capital	capital	NOUN
ftr-466	1194	26	gain	gain	NOUN
ftr-466	1194	27	or	or	CCONJ
ftr-466	1194	28	loss	loss	NOUN
ftr-466	1194	29	under	under	ADP
ftr-466	1194	30	§	§	PROPN
ftr-466	1194	31	1234a	1234a	NUM
ftr-466	1194	32	computed	compute	VERB
ftr-466	1194	33	with	with	ADP
ftr-466	1194	34	reference	reference	NOUN
ftr-466	1194	35	to	to	ADP
ftr-466	1194	36	her	her	PRON
ftr-466	1194	37	$	$	SYM
ftr-466	1194	38	18	18	NUM
ftr-466	1194	39	basis	basis	NOUN
ftr-466	1194	40	in	in	ADP
ftr-466	1194	41	the	the	DET
ftr-466	1194	42	contract	contract	NOUN
ftr-466	1194	43	.	.	PUNCT
ftr-466	1195	1	thus	thus	ADV
ftr-466	1195	2	,	,	PUNCT
ftr-466	1195	3	l	l	NOUN
ftr-466	1195	4	has	have	AUX
ftr-466	1195	5	converted	convert	VERB
ftr-466	1195	6	ordinary	ordinary	ADJ
ftr-466	1195	7	interest	interest	NOUN
ftr-466	1195	8	income	income	NOUN
ftr-466	1195	9	into	into	ADP
ftr-466	1195	10	capital	capital	NOUN
ftr-466	1195	11	gain	gain	NOUN
ftr-466	1195	12	.	.	PUNCT
ftr-466	1196	1	these	these	DET
ftr-466	1196	2	results	result	NOUN
ftr-466	1196	3	are	be	AUX
ftr-466	1196	4	inappropriate	inappropriate	ADJ
ftr-466	1196	5	because	because	SCONJ
ftr-466	1196	6	,	,	PUNCT
ftr-466	1196	7	in	in	ADP
ftr-466	1196	8	both	both	DET
ftr-466	1196	9	transactions	transaction	NOUN
ftr-466	1196	10	,	,	PUNCT
ftr-466	1196	11	one	one	NUM
ftr-466	1196	12	party	party	NOUN
ftr-466	1196	13	lent	lend	VERB
ftr-466	1196	14	money	money	NOUN
ftr-466	1196	15	to	to	ADP
ftr-466	1196	16	another	another	DET
ftr-466	1196	17	party	party	NOUN
ftr-466	1196	18	,	,	PUNCT
ftr-466	1196	19	assumed	assume	VERB
ftr-466	1196	20	that	that	SCONJ
ftr-466	1196	21	party	party	NOUN
ftr-466	1196	22	's	's	PART
ftr-466	1196	23	credit	credit	NOUN
ftr-466	1196	24	risk	risk	NOUN
ftr-466	1196	25	,	,	PUNCT
ftr-466	1196	26	and	and	CCONJ
ftr-466	1196	27	received	receive	VERB
ftr-466	1196	28	compensation	compensation	NOUN
ftr-466	1196	29	therefor	therefor	ADV
ftr-466	1196	30	.	.	PUNCT
ftr-466	1197	1	it	it	PRON
ftr-466	1197	2	is	be	AUX
ftr-466	1197	3	inappropriate	inappropriate	ADJ
ftr-466	1197	4	to	to	PART
ftr-466	1197	5	ignore	ignore	VERB
ftr-466	1197	6	the	the	DET
ftr-466	1197	7	loan	loan	NOUN
ftr-466	1197	8	from	from	ADP
ftr-466	1197	9	l	l	NOUN
ftr-466	1197	10	to	to	ADP
ftr-466	1197	11	n	n	NOUN
ftr-466	1197	12	simply	simply	ADV
ftr-466	1197	13	because	because	SCONJ
ftr-466	1197	14	n	n	X
ftr-466	1197	15	is	be	AUX
ftr-466	1197	16	the	the	DET
ftr-466	1197	17	party	party	NOUN
ftr-466	1197	18	with	with	ADP
ftr-466	1197	19	whom	whom	PRON
ftr-466	1197	20	l	l	NOUN
ftr-466	1197	21	entered	enter	VERB
ftr-466	1197	22	into	into	ADP
ftr-466	1197	23	a	a	DET
ftr-466	1197	24	forward	forward	ADJ
ftr-466	1197	25	contract	contract	NOUN
ftr-466	1197	26	.	.	PUNCT
ftr-466	1198	1	19971	19971	NUM
ftr-466	1198	2	florida	florida	PROPN
ftr-466	1198	3	tax	tax	NOUN
ftr-466	1198	4	review	review	NOUN
ftr-466	1198	5	zero	zero	NUM
ftr-466	1198	6	coupon	coupon	NOUN
ftr-466	1198	7	bond	bond	NOUN
ftr-466	1198	8	and	and	CCONJ
ftr-466	1198	9	a	a	DET
ftr-466	1198	10	nonprepaid	nonprepaid	ADJ
ftr-466	1198	11	forward	forward	ADJ
ftr-466	1198	12	contract	contract	NOUN
ftr-466	1198	13	.	.	PUNCT
ftr-466	1199	1	14	14	NUM
ftr-466	1199	2	that	that	PRON
ftr-466	1199	3	is	be	AUX
ftr-466	1199	4	,	,	PUNCT
ftr-466	1199	5	that	that	DET
ftr-466	1199	6	purchaser	purchaser	NOUN
ftr-466	1199	7	should	should	AUX
ftr-466	1199	8	be	be	AUX
ftr-466	1199	9	treated	treat	VERB
ftr-466	1199	10	as	as	ADP
ftr-466	1199	11	:	:	PUNCT
ftr-466	1199	12	(	(	PUNCT
ftr-466	1199	13	1	1	X
ftr-466	1199	14	)	)	PUNCT
ftr-466	1199	15	loaning	loan	VERB
ftr-466	1199	16	money	money	NOUN
ftr-466	1199	17	to	to	ADP
ftr-466	1199	18	her	her	PRON
ftr-466	1199	19	counterparty	counterparty	NOUN
ftr-466	1199	20	in	in	ADP
ftr-466	1199	21	return	return	NOUN
ftr-466	1199	22	for	for	ADP
ftr-466	1199	23	her	her	PRON
ftr-466	1199	24	counterparty	counterparty	NOUN
ftr-466	1199	25	's	's	PART
ftr-466	1199	26	promise	promise	NOUN
ftr-466	1199	27	to	to	PART
ftr-466	1199	28	repay	repay	VERB
ftr-466	1199	29	those	those	DET
ftr-466	1199	30	funds	fund	NOUN
ftr-466	1199	31	,	,	PUNCT
ftr-466	1199	32	with	with	ADP
ftr-466	1199	33	interest	interest	NOUN
ftr-466	1199	34	,	,	PUNCT
ftr-466	1199	35	on	on	ADP
ftr-466	1199	36	the	the	DET
ftr-466	1199	37	forward	forward	ADJ
ftr-466	1199	38	date	date	NOUN
ftr-466	1199	39	;	;	PUNCT
ftr-466	1199	40	(	(	PUNCT
ftr-466	1199	41	2	2	X
ftr-466	1199	42	)	)	PUNCT
ftr-466	1199	43	simultaneously	simultaneously	ADV
ftr-466	1199	44	entering	enter	VERB
ftr-466	1199	45	into	into	ADP
ftr-466	1199	46	a	a	DET
ftr-466	1199	47	nonprepaid	nonprepaid	ADJ
ftr-466	1199	48	forward	forward	ADJ
ftr-466	1199	49	contract	contract	NOUN
ftr-466	1199	50	;	;	PUNCT
ftr-466	1199	51	and	and	CCONJ
ftr-466	1199	52	(	(	PUNCT
ftr-466	1199	53	3	3	X
ftr-466	1199	54	)	)	PUNCT
ftr-466	1199	55	satisfying	satisfy	VERB
ftr-466	1199	56	her	her	PRON
ftr-466	1199	57	obligations	obligation	NOUN
ftr-466	1199	58	under	under	ADP
ftr-466	1199	59	that	that	PRON
ftr-466	1199	60	nonprepaid	nonprepaid	VERB
ftr-466	1199	61	forward	forward	ADJ
ftr-466	1199	62	contract	contract	NOUN
ftr-466	1199	63	with	with	ADP
ftr-466	1199	64	the	the	DET
ftr-466	1199	65	proceeds	proceed	NOUN
ftr-466	1199	66	she	she	PRON
ftr-466	1199	67	receives	receive	VERB
ftr-466	1199	68	upon	upon	SCONJ
ftr-466	1199	69	repayment	repayment	NOUN
ftr-466	1199	70	of	of	ADP
ftr-466	1199	71	the	the	DET
ftr-466	1199	72	loan	loan	NOUN
ftr-466	1199	73	.	.	PUNCT
ftr-466	1200	1	a	a	DET
ftr-466	1200	2	two	two	NUM
ftr-466	1200	3	-	-	PUNCT
ftr-466	1200	4	step	step	NOUN
ftr-466	1200	5	approach	approach	NOUN
ftr-466	1200	6	should	should	AUX
ftr-466	1200	7	be	be	AUX
ftr-466	1200	8	used	use	VERB
ftr-466	1200	9	to	to	PART
ftr-466	1200	10	determine	determine	VERB
ftr-466	1200	11	the	the	DET
ftr-466	1200	12	amount	amount	NOUN
ftr-466	1200	13	of	of	ADP
ftr-466	1200	14	interest	interest	NOUN
ftr-466	1200	15	that	that	PRON
ftr-466	1200	16	the	the	DET
ftr-466	1200	17	purchaser	purchaser	NOUN
ftr-466	1200	18	should	should	AUX
ftr-466	1200	19	recognize	recognize	VERB
ftr-466	1200	20	on	on	ADP
ftr-466	1200	21	the	the	DET
ftr-466	1200	22	zero	zero	NUM
ftr-466	1200	23	coupon	coupon	NOUN
ftr-466	1200	24	bond	bond	NOUN
ftr-466	1200	25	component	component	NOUN
ftr-466	1200	26	of	of	ADP
ftr-466	1200	27	the	the	DET
ftr-466	1200	28	prepaid	prepaid	ADJ
ftr-466	1200	29	forward	forward	ADJ
ftr-466	1200	30	contract	contract	NOUN
ftr-466	1200	31	.	.	PUNCT
ftr-466	1201	1	first	first	ADV
ftr-466	1201	2	,	,	PUNCT
ftr-466	1201	3	if	if	SCONJ
ftr-466	1201	4	one	one	PRON
ftr-466	1201	5	can	can	AUX
ftr-466	1201	6	compute	compute	VERB
ftr-466	1201	7	the	the	DET
ftr-466	1201	8	forward	forward	ADJ
ftr-466	1201	9	price	price	NOUN
ftr-466	1201	10	of	of	ADP
ftr-466	1201	11	the	the	DET
ftr-466	1201	12	contract	contract	NOUN
ftr-466	1201	13	in	in	ADP
ftr-466	1201	14	the	the	DET
ftr-466	1201	15	absence	absence	NOUN
ftr-466	1201	16	of	of	ADP
ftr-466	1201	17	a	a	DET
ftr-466	1201	18	prepayment	prepayment	NOUN
ftr-466	1201	19	(	(	PUNCT
ftr-466	1201	20	the	the	DET
ftr-466	1201	21	"	"	PUNCT
ftr-466	1201	22	true	true	ADJ
ftr-466	1201	23	forward	forward	ADJ
ftr-466	1201	24	price	price	NOUN
ftr-466	1201	25	"	"	PUNCT
ftr-466	1201	26	)	)	PUNCT
ftr-466	1201	27	,	,	PUNCT
ftr-466	1201	28	then	then	ADV
ftr-466	1201	29	the	the	DET
ftr-466	1201	30	purchaser	purchaser	NOUN
ftr-466	1201	31	should	should	AUX
ftr-466	1201	32	be	be	AUX
ftr-466	1201	33	treated	treat	VERB
ftr-466	1201	34	as	as	ADP
ftr-466	1201	35	purchasing	purchase	VERB
ftr-466	1201	36	a	a	DET
ftr-466	1201	37	zero	zero	NUM
ftr-466	1201	38	coupon	coupon	NOUN
ftr-466	1201	39	bond	bond	NOUN
ftr-466	1201	40	that	that	PRON
ftr-466	1201	41	guarantees	guarantee	VERB
ftr-466	1201	42	a	a	DET
ftr-466	1201	43	payment	payment	NOUN
ftr-466	1201	44	on	on	ADP
ftr-466	1201	45	the	the	DET
ftr-466	1201	46	forward	forward	ADJ
ftr-466	1201	47	date	date	NOUN
ftr-466	1201	48	equal	equal	ADJ
ftr-466	1201	49	to	to	ADP
ftr-466	1201	50	the	the	DET
ftr-466	1201	51	true	true	ADJ
ftr-466	1201	52	forward	forward	ADJ
ftr-466	1201	53	price	price	NOUN
ftr-466	1201	54	.	.	PUNCT
ftr-466	1202	1	the	the	DET
ftr-466	1202	2	purchaser	purchaser	NOUN
ftr-466	1202	3	should	should	AUX
ftr-466	1202	4	then	then	ADV
ftr-466	1202	5	be	be	AUX
ftr-466	1202	6	subject	subject	ADJ
ftr-466	1202	7	to	to	ADP
ftr-466	1202	8	tax	tax	NOUN
ftr-466	1202	9	under	under	ADP
ftr-466	1202	10	the	the	DET
ftr-466	1202	11	oid	oid	NOUN
ftr-466	1202	12	rules	rule	NOUN
ftr-466	1202	13	without	without	ADP
ftr-466	1202	14	regard	regard	NOUN
ftr-466	1202	15	to	to	ADP
ftr-466	1202	16	the	the	DET
ftr-466	1202	17	exceptions	exception	NOUN
ftr-466	1202	18	contained	contain	VERB
ftr-466	1202	19	in	in	ADP
ftr-466	1202	20	section	section	NOUN
ftr-466	1202	21	1271(b)(1	1271(b)(1	NUM
ftr-466	1202	22	)	)	PUNCT
ftr-466	1202	23	(	(	PUNCT
ftr-466	1202	24	relating	relate	VERB
ftr-466	1202	25	to	to	ADP
ftr-466	1202	26	obligations	obligation	NOUN
ftr-466	1202	27	issued	issue	VERB
ftr-466	1202	28	by	by	ADP
ftr-466	1202	29	natural	natural	ADJ
ftr-466	1202	30	persons	person	NOUN
ftr-466	1202	31	)	)	PUNCT
ftr-466	1202	32	and	and	CCONJ
ftr-466	1202	33	section	section	NOUN
ftr-466	1202	34	1272(a)(2)(e	1272(a)(2)(e	NUM
ftr-466	1202	35	)	)	PUNCT
ftr-466	1202	36	(	(	PUNCT
ftr-466	1202	37	relating	relate	VERB
ftr-466	1202	38	to	to	ADP
ftr-466	1202	39	loans	loan	NOUN
ftr-466	1202	40	between	between	ADP
ftr-466	1202	41	natural	natural	ADJ
ftr-466	1202	42	persons	person	NOUN
ftr-466	1202	43	)	)	PUNCT
ftr-466	1202	44	.	.	PUNCT
ftr-466	1203	1	49	49	NUM
ftr-466	1203	2	second	second	ADJ
ftr-466	1203	3	,	,	PUNCT
ftr-466	1203	4	if	if	SCONJ
ftr-466	1203	5	the	the	DET
ftr-466	1203	6	true	true	ADJ
ftr-466	1203	7	forward	forward	ADJ
ftr-466	1203	8	price	price	NOUN
ftr-466	1203	9	can	can	AUX
ftr-466	1203	10	not	not	PART
ftr-466	1203	11	be	be	AUX
ftr-466	1203	12	determined	determine	VERB
ftr-466	1203	13	with	with	ADP
ftr-466	1203	14	reasonable	reasonable	ADJ
ftr-466	1203	15	accuracy	accuracy	NOUN
ftr-466	1203	16	,	,	PUNCT
ftr-466	1203	17	then	then	ADV
ftr-466	1203	18	one	one	PRON
ftr-466	1203	19	must	must	AUX
ftr-466	1203	20	reconstruct	reconstruct	VERB
ftr-466	1203	21	the	the	DET
ftr-466	1203	22	true	true	ADJ
ftr-466	1203	23	forward	forward	ADJ
ftr-466	1203	24	price	price	NOUN
ftr-466	1203	25	.	.	PUNCT
ftr-466	1204	1	in	in	ADP
ftr-466	1204	2	order	order	NOUN
ftr-466	1204	3	to	to	PART
ftr-466	1204	4	do	do	AUX
ftr-466	1204	5	so	so	ADV
ftr-466	1204	6	,	,	PUNCT
ftr-466	1204	7	one	one	PRON
ftr-466	1204	8	must	must	AUX
ftr-466	1204	9	,	,	PUNCT
ftr-466	1204	10	logically	logically	ADV
ftr-466	1204	11	,	,	PUNCT
ftr-466	1204	12	add	add	VERB
ftr-466	1204	13	to	to	ADP
ftr-466	1204	14	the	the	DET
ftr-466	1204	15	amount	amount	NOUN
ftr-466	1204	16	of	of	ADP
ftr-466	1204	17	the	the	DET
ftr-466	1204	18	prepayment	prepayment	NOUN
ftr-466	1204	19	the	the	DET
ftr-466	1204	20	total	total	ADJ
ftr-466	1204	21	amount	amount	NOUN
ftr-466	1204	22	of	of	ADP
ftr-466	1204	23	interest	interest	NOUN
ftr-466	1204	24	that	that	PRON
ftr-466	1204	25	the	the	DET
ftr-466	1204	26	seller	seller	NOUN
ftr-466	1204	27	would	would	AUX
ftr-466	1204	28	have	have	VERB
ftr-466	1204	29	to	to	PART
ftr-466	1204	30	pay	pay	VERB
ftr-466	1204	31	had	have	AUX
ftr-466	1204	32	he	he	PRON
ftr-466	1204	33	borrowed	borrow	VERB
ftr-466	1204	34	the	the	DET
ftr-466	1204	35	prepayment	prepayment	NOUN
ftr-466	1204	36	amount	amount	NOUN
ftr-466	1204	37	from	from	ADP
ftr-466	1204	38	the	the	DET
ftr-466	1204	39	purchaser	purchaser	NOUN
ftr-466	1204	40	in	in	ADP
ftr-466	1204	41	an	an	DET
ftr-466	1204	42	independent	independent	ADJ
ftr-466	1204	43	transaction	transaction	NOUN
ftr-466	1204	44	.	.	PUNCT
ftr-466	1205	1	50	50	NUM
ftr-466	1206	1	thus	thus	ADV
ftr-466	1206	2	,	,	PUNCT
ftr-466	1206	3	if	if	SCONJ
ftr-466	1206	4	the	the	DET
ftr-466	1206	5	true	true	ADJ
ftr-466	1206	6	forward	forward	ADJ
ftr-466	1206	7	price	price	NOUN
ftr-466	1206	8	can	can	AUX
ftr-466	1206	9	not	not	PART
ftr-466	1206	10	be	be	AUX
ftr-466	1206	11	determined	determine	VERB
ftr-466	1206	12	,	,	PUNCT
ftr-466	1206	13	the	the	DET
ftr-466	1206	14	purchaser	purchaser	NOUN
ftr-466	1206	15	of	of	ADP
ftr-466	1206	16	the	the	DET
ftr-466	1206	17	148	148	NUM
ftr-466	1206	18	.	.	PUNCT
ftr-466	1207	1	requiring	require	VERB
ftr-466	1207	2	a	a	DET
ftr-466	1207	3	lender	lender	NOUN
ftr-466	1207	4	of	of	ADP
ftr-466	1207	5	money	money	NOUN
ftr-466	1207	6	to	to	PART
ftr-466	1207	7	accrue	accrue	VERB
ftr-466	1207	8	interest	interest	NOUN
ftr-466	1207	9	income	income	NOUN
ftr-466	1207	10	on	on	ADP
ftr-466	1207	11	the	the	DET
ftr-466	1207	12	issue	issue	NOUN
ftr-466	1207	13	price	price	NOUN
ftr-466	1207	14	of	of	ADP
ftr-466	1207	15	an	an	DET
ftr-466	1207	16	instrument	instrument	NOUN
ftr-466	1207	17	is	be	AUX
ftr-466	1207	18	by	by	ADP
ftr-466	1207	19	no	no	DET
ftr-466	1207	20	means	means	NOUN
ftr-466	1207	21	a	a	DET
ftr-466	1207	22	revolutionary	revolutionary	ADJ
ftr-466	1207	23	idea	idea	NOUN
ftr-466	1207	24	.	.	PUNCT
ftr-466	1208	1	cf	cf	NOUN
ftr-466	1208	2	.	.	PUNCT
ftr-466	1209	1	david	david	PROPN
ftr-466	1209	2	p.	p.	PROPN
ftr-466	1209	3	hariton	hariton	PROPN
ftr-466	1209	4	,	,	PUNCT
ftr-466	1209	5	the	the	DET
ftr-466	1209	6	taxation	taxation	NOUN
ftr-466	1209	7	of	of	ADP
ftr-466	1209	8	complex	complex	ADJ
ftr-466	1209	9	financial	financial	ADJ
ftr-466	1209	10	instruments	instrument	NOUN
ftr-466	1209	11	,	,	PUNCT
ftr-466	1209	12	43	43	NUM
ftr-466	1209	13	tax	tax	NOUN
ftr-466	1209	14	l.	l.	PROPN
ftr-466	1209	15	rev	rev	PROPN
ftr-466	1209	16	.	.	PROPN
ftr-466	1209	17	731	731	NUM
ftr-466	1209	18	,	,	PUNCT
ftr-466	1209	19	786	786	NUM
ftr-466	1209	20	(	(	PUNCT
ftr-466	1209	21	1988	1988	NUM
ftr-466	1209	22	)	)	PUNCT
ftr-466	1209	23	(	(	PUNCT
ftr-466	1209	24	'	'	PUNCT
ftr-466	1209	25	the	the	DET
ftr-466	1209	26	amount	amount	NOUN
ftr-466	1209	27	of	of	ADP
ftr-466	1209	28	money	money	NOUN
ftr-466	1209	29	which	which	PRON
ftr-466	1209	30	unrelated	unrelated	ADJ
ftr-466	1209	31	parties	party	NOUN
ftr-466	1209	32	pay	pay	VERB
ftr-466	1209	33	each	each	DET
ftr-466	1209	34	other	other	ADJ
ftr-466	1209	35	for	for	ADP
ftr-466	1209	36	the	the	DET
ftr-466	1209	37	use	use	NOUN
ftr-466	1209	38	or	or	CCONJ
ftr-466	1209	39	forbearance	forbearance	NOUN
ftr-466	1209	40	of	of	ADP
ftr-466	1209	41	money	money	NOUN
ftr-466	1209	42	follows	follow	VERB
ftr-466	1209	43	objectively	objectively	ADV
ftr-466	1209	44	from	from	ADP
ftr-466	1209	45	the	the	DET
ftr-466	1209	46	application	application	NOUN
ftr-466	1209	47	of	of	ADP
ftr-466	1209	48	market	market	NOUN
ftr-466	1209	49	rates	rate	NOUN
ftr-466	1209	50	of	of	ADP
ftr-466	1209	51	interest	interest	NOUN
ftr-466	1209	52	to	to	ADP
ftr-466	1209	53	the	the	DET
ftr-466	1209	54	issue	issue	NOUN
ftr-466	1209	55	price	price	NOUN
ftr-466	1209	56	of	of	ADP
ftr-466	1209	57	the	the	DET
ftr-466	1209	58	instrument	instrument	NOUN
ftr-466	1209	59	and	and	CCONJ
ftr-466	1209	60	not	not	PART
ftr-466	1209	61	from	from	ADP
ftr-466	1209	62	the	the	DET
ftr-466	1209	63	timing	timing	NOUN
ftr-466	1209	64	and	and	CCONJ
ftr-466	1209	65	variations	variation	NOUN
ftr-466	1209	66	of	of	ADP
ftr-466	1209	67	the	the	DET
ftr-466	1209	68	payments	payment	NOUN
ftr-466	1209	69	under	under	ADP
ftr-466	1209	70	the	the	DET
ftr-466	1209	71	instrument	instrument	NOUN
ftr-466	1209	72	or	or	CCONJ
ftr-466	1209	73	from	from	ADP
ftr-466	1209	74	how	how	SCONJ
ftr-466	1209	75	taxpayers	taxpayer	NOUN
ftr-466	1209	76	characterize	characterize	VERB
ftr-466	1209	77	them	they	PRON
ftr-466	1209	78	.	.	PUNCT
ftr-466	1209	79	"	"	PUNCT
ftr-466	1209	80	)	)	PUNCT
ftr-466	1209	81	.	.	PUNCT
ftr-466	1210	1	the	the	DET
ftr-466	1210	2	suggestion	suggestion	NOUN
ftr-466	1210	3	that	that	SCONJ
ftr-466	1210	4	the	the	DET
ftr-466	1210	5	prepayment	prepayment	NOUN
ftr-466	1210	6	amount	amount	NOUN
ftr-466	1210	7	on	on	ADP
ftr-466	1210	8	a	a	DET
ftr-466	1210	9	prepaid	prepay	VERB
ftr-466	1210	10	forward	forward	ADJ
ftr-466	1210	11	contract	contract	NOUN
ftr-466	1210	12	represents	represent	VERB
ftr-466	1210	13	a	a	DET
ftr-466	1210	14	loan	loan	NOUN
ftr-466	1210	15	is	be	AUX
ftr-466	1210	16	likewise	likewise	ADV
ftr-466	1210	17	no	no	DET
ftr-466	1210	18	revolutionary	revolutionary	ADJ
ftr-466	1210	19	statement	statement	NOUN
ftr-466	1210	20	.	.	PUNCT
ftr-466	1211	1	see	see	VERB
ftr-466	1211	2	stephen	stephen	PROPN
ftr-466	1211	3	b.	b.	PROPN
ftr-466	1211	4	land	land	PROPN
ftr-466	1211	5	,	,	PUNCT
ftr-466	1211	6	contingent	contingent	ADJ
ftr-466	1211	7	payments	payment	NOUN
ftr-466	1211	8	and	and	CCONJ
ftr-466	1211	9	the	the	DET
ftr-466	1211	10	time	time	NOUN
ftr-466	1211	11	value	value	NOUN
ftr-466	1211	12	of	of	ADP
ftr-466	1211	13	money	money	NOUN
ftr-466	1211	14	,	,	PUNCT
ftr-466	1211	15	40	40	NUM
ftr-466	1211	16	tax	tax	NOUN
ftr-466	1211	17	law	law	NOUN
ftr-466	1211	18	.	.	PUNCT
ftr-466	1212	1	237	237	NUM
ftr-466	1212	2	,	,	PUNCT
ftr-466	1212	3	246	246	NUM
ftr-466	1212	4	(	(	PUNCT
ftr-466	1212	5	1987	1987	NUM
ftr-466	1212	6	)	)	PUNCT
ftr-466	1212	7	(	(	PUNCT
ftr-466	1212	8	"	"	PUNCT
ftr-466	1212	9	an	an	DET
ftr-466	1212	10	implicit	implicit	ADJ
ftr-466	1212	11	loan	loan	NOUN
ftr-466	1212	12	arises	arise	VERB
ftr-466	1212	13	whenever	whenever	SCONJ
ftr-466	1212	14	an	an	DET
ftr-466	1212	15	item	item	NOUN
ftr-466	1212	16	of	of	ADP
ftr-466	1212	17	income	income	NOUN
ftr-466	1212	18	or	or	CCONJ
ftr-466	1212	19	expense	expense	NOUN
ftr-466	1212	20	is	be	AUX
ftr-466	1212	21	paid	pay	VERB
ftr-466	1212	22	in	in	ADP
ftr-466	1212	23	a	a	DET
ftr-466	1212	24	period	period	NOUN
ftr-466	1212	25	other	other	ADJ
ftr-466	1212	26	than	than	ADP
ftr-466	1212	27	the	the	DET
ftr-466	1212	28	period	period	NOUN
ftr-466	1212	29	in	in	ADP
ftr-466	1212	30	which	which	PRON
ftr-466	1212	31	the	the	DET
ftr-466	1212	32	income	income	NOUN
ftr-466	1212	33	can	can	AUX
ftr-466	1212	34	fairly	fairly	ADV
ftr-466	1212	35	be	be	AUX
ftr-466	1212	36	said	say	VERB
ftr-466	1212	37	to	to	PART
ftr-466	1212	38	have	have	AUX
ftr-466	1212	39	been	be	AUX
ftr-466	1212	40	earned	earn	VERB
ftr-466	1212	41	,	,	PUNCT
ftr-466	1212	42	or	or	CCONJ
ftr-466	1212	43	the	the	DET
ftr-466	1212	44	expense	expense	NOUN
ftr-466	1212	45	incurred	incur	VERB
ftr-466	1212	46	,	,	PUNCT
ftr-466	1212	47	in	in	ADP
ftr-466	1212	48	an	an	DET
ftr-466	1212	49	economic	economic	ADJ
ftr-466	1212	50	sense	sense	NOUN
ftr-466	1212	51	.	.	PUNCT
ftr-466	1212	52	"	"	PUNCT
ftr-466	1212	53	)	)	PUNCT
ftr-466	1212	54	.	.	PUNCT
ftr-466	1213	1	149	149	NUM
ftr-466	1213	2	.	.	PUNCT
ftr-466	1214	1	irc	irc	PROPN
ftr-466	1214	2	§	§	PROPN
ftr-466	1214	3	§	§	PROPN
ftr-466	1214	4	1271(b)(1	1271(b)(1	NUM
ftr-466	1214	5	)	)	PUNCT
ftr-466	1214	6	,	,	PUNCT
ftr-466	1214	7	1272(a)(2)(e	1272(a)(2)(e	NUM
ftr-466	1214	8	)	)	PUNCT
ftr-466	1214	9	.	.	PUNCT
ftr-466	1215	1	these	these	DET
ftr-466	1215	2	recommendations	recommendation	NOUN
ftr-466	1215	3	should	should	AUX
ftr-466	1215	4	be	be	AUX
ftr-466	1215	5	limited	limit	VERB
ftr-466	1215	6	to	to	AUX
ftr-466	1215	7	forward	forward	ADJ
ftr-466	1215	8	contracts	contract	NOUN
ftr-466	1215	9	with	with	ADP
ftr-466	1215	10	a	a	DET
ftr-466	1215	11	duration	duration	NOUN
ftr-466	1215	12	of	of	ADP
ftr-466	1215	13	one	one	NUM
ftr-466	1215	14	year	year	NOUN
ftr-466	1215	15	or	or	CCONJ
ftr-466	1215	16	more	more	ADJ
ftr-466	1215	17	,	,	PUNCT
ftr-466	1215	18	because	because	SCONJ
ftr-466	1215	19	the	the	DET
ftr-466	1215	20	administrative	administrative	ADJ
ftr-466	1215	21	burden	burden	NOUN
ftr-466	1215	22	to	to	PART
ftr-466	1215	23	compute	compute	VERB
ftr-466	1215	24	the	the	DET
ftr-466	1215	25	interest	interest	NOUN
ftr-466	1215	26	on	on	ADP
ftr-466	1215	27	a	a	DET
ftr-466	1215	28	short	short	ADJ
ftr-466	1215	29	term	term	NOUN
ftr-466	1215	30	obligation	obligation	NOUN
ftr-466	1215	31	would	would	AUX
ftr-466	1215	32	be	be	AUX
ftr-466	1215	33	excessive	excessive	ADJ
ftr-466	1215	34	.	.	PUNCT
ftr-466	1216	1	150	150	NUM
ftr-466	1216	2	.	.	PUNCT
ftr-466	1217	1	although	although	SCONJ
ftr-466	1217	2	somewhat	somewhat	ADV
ftr-466	1217	3	inexact	inexact	ADJ
ftr-466	1217	4	,	,	PUNCT
ftr-466	1217	5	one	one	PRON
ftr-466	1217	6	must	must	AUX
ftr-466	1217	7	recognize	recognize	VERB
ftr-466	1217	8	that	that	SCONJ
ftr-466	1217	9	any	any	DET
ftr-466	1217	10	approach	approach	NOUN
ftr-466	1217	11	to	to	ADP
ftr-466	1217	12	the	the	DET
ftr-466	1217	13	taxation	taxation	NOUN
ftr-466	1217	14	of	of	ADP
ftr-466	1217	15	financial	financial	ADJ
ftr-466	1217	16	instruments	instrument	NOUN
ftr-466	1217	17	will	will	AUX
ftr-466	1217	18	have	have	VERB
ftr-466	1217	19	drawbacks	drawback	NOUN
ftr-466	1217	20	.	.	PUNCT
ftr-466	1218	1	see	see	VERB
ftr-466	1218	2	hariton	hariton	NOUN
ftr-466	1218	3	,	,	PUNCT
ftr-466	1218	4	contingent	contingent	ADJ
ftr-466	1218	5	debt	debt	NOUN
ftr-466	1218	6	,	,	PUNCT
ftr-466	1218	7	supra	supra	PROPN
ftr-466	1218	8	note	note	PROPN
ftr-466	1218	9	68	68	NUM
ftr-466	1218	10	,	,	PUNCT
ftr-466	1218	11	at	at	ADP
ftr-466	1218	12	1239	1239	NUM
ftr-466	1218	13	(	(	PUNCT
ftr-466	1218	14	"	"	PUNCT
ftr-466	1218	15	[	[	X
ftr-466	1218	16	ilt	ilt	NOUN
ftr-466	1218	17	is	be	AUX
ftr-466	1218	18	not	not	PART
ftr-466	1218	19	going	go	VERB
ftr-466	1218	20	to	to	PART
ftr-466	1218	21	be	be	AUX
ftr-466	1218	22	easy	easy	ADJ
ftr-466	1218	23	to	to	PART
ftr-466	1218	24	determine	determine	VERB
ftr-466	1218	25	a	a	DET
ftr-466	1218	26	reasonable	reasonable	ADJ
ftr-466	1218	27	rate	rate	NOUN
ftr-466	1218	28	of	of	ADP
ftr-466	1218	29	return	return	NOUN
ftr-466	1218	30	for	for	ADP
ftr-466	1218	31	any	any	DET
ftr-466	1218	32	contingent	contingent	ADJ
ftr-466	1218	33	debt	debt	NOUN
ftr-466	1218	34	instrument	instrument	NOUN
ftr-466	1218	35	,	,	PUNCT
ftr-466	1218	36	regardless	regardless	ADV
ftr-466	1218	37	of	of	ADP
ftr-466	1218	38	the	the	DET
ftr-466	1218	39	issuer	issuer	NOUN
ftr-466	1218	40	's	's	PART
ftr-466	1218	41	size	size	NOUN
ftr-466	1218	42	.	.	PUNCT
ftr-466	1219	1	the	the	DET
ftr-466	1219	2	service	service	NOUN
ftr-466	1219	3	would	would	AUX
ftr-466	1219	4	do	do	VERB
ftr-466	1219	5	well	well	ADV
ftr-466	1219	6	to	to	PART
ftr-466	1219	7	base	base	VERB
ftr-466	1219	8	the	the	DET
ftr-466	1219	9	reasonable	reasonable	ADJ
ftr-466	1219	10	rate	rate	NOUN
ftr-466	1219	11	of	of	ADP
ftr-466	1219	12	return	return	NOUN
ftr-466	1219	13	on	on	ADP
ftr-466	1219	14	the	the	DET
ftr-466	1219	15	yield	yield	NOUN
ftr-466	1219	16	of	of	ADP
ftr-466	1219	17	noncontingent	noncontingent	NOUN
ftr-466	1219	18	debt	debt	NOUN
ftr-466	1219	19	of	of	ADP
ftr-466	1219	20	the	the	DET
ftr-466	1219	21	same	same	ADJ
ftr-466	1219	22	issuer	issuer	NOUN
ftr-466	1219	23	,	,	PUNCT
ftr-466	1219	24	where	where	SCONJ
ftr-466	1219	25	that	that	PRON
ftr-466	1219	26	is	be	AUX
ftr-466	1219	27	available	available	ADJ
ftr-466	1219	28	,	,	PUNCT
ftr-466	1219	29	and	and	CCONJ
ftr-466	1219	30	provide	provide	VERB
ftr-466	1219	31	some	some	DET
ftr-466	1219	32	percentage	percentage	NOUN
ftr-466	1219	33	of	of	ADP
ftr-466	1219	34	the	the	DET
ftr-466	1219	35	applicable	applicable	ADJ
ftr-466	1219	36	federal	federal	ADJ
ftr-466	1219	37	rate	rate	NOUN
ftr-466	1219	38	(	(	PUNCT
ftr-466	1219	39	taking	take	VERB
ftr-466	1219	40	term	term	NOUN
ftr-466	1219	41	,	,	PUNCT
ftr-466	1219	42	even	even	ADV
ftr-466	1219	43	credit	credit	NOUN
ftr-466	1219	44	rating	rating	NOUN
ftr-466	1219	45	,	,	PUNCT
ftr-466	1219	46	into	into	ADP
ftr-466	1219	47	account	account	NOUN
ftr-466	1219	48	)	)	PUNCT
ftr-466	1219	49	as	as	ADP
ftr-466	1219	50	a	a	DET
ftr-466	1219	51	fallback	fallback	NOUN
ftr-466	1219	52	.	.	PUNCT
ftr-466	1219	53	"	"	PUNCT
ftr-466	1219	54	)	)	PUNCT
ftr-466	1219	55	.	.	PUNCT
ftr-466	1220	1	[	[	X
ftr-466	1220	2	vol	vol	NOUN
ftr-466	1220	3	3:8	3:8	NUM
ftr-466	1220	4	economically	economically	ADV
ftr-466	1220	5	equivalent	equivalent	ADJ
ftr-466	1220	6	financial	financial	ADJ
ftr-466	1220	7	instnments	instnment	NOUN
ftr-466	1220	8	prepaid	prepay	VERB
ftr-466	1220	9	forward	forward	ADJ
ftr-466	1220	10	contract	contract	NOUN
ftr-466	1220	11	should	should	AUX
ftr-466	1220	12	be	be	AUX
ftr-466	1220	13	treated	treat	VERB
ftr-466	1220	14	as	as	ADP
ftr-466	1220	15	purchasing	purchase	VERB
ftr-466	1220	16	a	a	DET
ftr-466	1220	17	zero	zero	NUM
ftr-466	1220	18	coupon	coupon	NOUN
ftr-466	1220	19	bond	bond	NOUN
ftr-466	1220	20	that	that	PRON
ftr-466	1220	21	provides	provide	VERB
ftr-466	1220	22	for	for	ADP
ftr-466	1220	23	interest	interest	NOUN
ftr-466	1220	24	at	at	ADP
ftr-466	1220	25	the	the	DET
ftr-466	1220	26	borrower	borrower	NOUN
ftr-466	1220	27	's	's	PART
ftr-466	1220	28	interest	interest	NOUN
ftr-466	1220	29	rate	rate	NOUN
ftr-466	1220	30	.	.	PUNCT
ftr-466	1221	1	51	51	NUM
ftr-466	1221	2	as	as	ADP
ftr-466	1221	3	an	an	DET
ftr-466	1221	4	alternative	alternative	NOUN
ftr-466	1221	5	,	,	PUNCT
ftr-466	1221	6	the	the	DET
ftr-466	1221	7	purchaser	purchaser	NOUN
ftr-466	1221	8	should	should	AUX
ftr-466	1221	9	be	be	AUX
ftr-466	1221	10	treated	treat	VERB
ftr-466	1221	11	as	as	ADP
ftr-466	1221	12	purchasing	purchase	VERB
ftr-466	1221	13	a	a	DET
ftr-466	1221	14	zero	zero	NUM
ftr-466	1221	15	coupon	coupon	NOUN
ftr-466	1221	16	bond	bond	NOUN
ftr-466	1221	17	that	that	PRON
ftr-466	1221	18	provides	provide	VERB
ftr-466	1221	19	for	for	ADP
ftr-466	1221	20	interest	interest	NOUN
ftr-466	1221	21	equal	equal	ADJ
ftr-466	1221	22	to	to	ADP
ftr-466	1221	23	the	the	DET
ftr-466	1221	24	afr	afr	NOUN
ftr-466	1221	25	or	or	CCONJ
ftr-466	1221	26	some	some	DET
ftr-466	1221	27	multiple	multiple	NOUN
ftr-466	1221	28	thereof	thereof	ADV
ftr-466	1221	29	.	.	PUNCT
ftr-466	1222	1	3	3	X
ftr-466	1222	2	.	.	X
ftr-466	1222	3	computing	compute	VERB
ftr-466	1222	4	gain	gain	NOUN
ftr-466	1222	5	or	or	CCONJ
ftr-466	1222	6	loss	loss	NOUN
ftr-466	1222	7	a.	a.	NOUN
ftr-466	1222	8	basis	basis	NOUN
ftr-466	1222	9	computation.-the	computation.-the	DET
ftr-466	1222	10	purchaser	purchaser	NOUN
ftr-466	1222	11	of	of	ADP
ftr-466	1222	12	a	a	DET
ftr-466	1222	13	prepaid	prepay	VERB
ftr-466	1222	14	forward	forward	ADJ
ftr-466	1222	15	contract	contract	NOUN
ftr-466	1222	16	will	will	AUX
ftr-466	1222	17	receive	receive	VERB
ftr-466	1222	18	a	a	DET
ftr-466	1222	19	basis	basis	NOUN
ftr-466	1222	20	in	in	ADP
ftr-466	1222	21	the	the	DET
ftr-466	1222	22	zero	zero	NUM
ftr-466	1222	23	coupon	coupon	NOUN
ftr-466	1222	24	bond	bond	NOUN
ftr-466	1222	25	component	component	NOUN
ftr-466	1222	26	of	of	ADP
ftr-466	1222	27	the	the	DET
ftr-466	1222	28	contract	contract	NOUN
ftr-466	1222	29	equal	equal	ADJ
ftr-466	1222	30	to	to	ADP
ftr-466	1222	31	the	the	DET
ftr-466	1222	32	amount	amount	NOUN
ftr-466	1222	33	paid	pay	VERB
ftr-466	1222	34	for	for	ADP
ftr-466	1222	35	that	that	DET
ftr-466	1222	36	bond	bond	NOUN
ftr-466	1222	37	(	(	PUNCT
ftr-466	1222	38	i.e.	i.e.	X
ftr-466	1222	39	,	,	PUNCT
ftr-466	1222	40	the	the	DET
ftr-466	1222	41	prepayment	prepayment	NOUN
ftr-466	1222	42	amount).'52	amount).'52	NUM
ftr-466	1222	43	that	that	DET
ftr-466	1222	44	basis	basis	NOUN
ftr-466	1222	45	will	will	AUX
ftr-466	1222	46	be	be	AUX
ftr-466	1222	47	increased	increase	VERB
ftr-466	1222	48	periodically	periodically	ADV
ftr-466	1222	49	to	to	PART
ftr-466	1222	50	reflect	reflect	VERB
ftr-466	1222	51	the	the	DET
ftr-466	1222	52	accrual	accrual	ADJ
ftr-466	1222	53	of	of	ADP
ftr-466	1222	54	interest	interest	NOUN
ftr-466	1222	55	income.153	income.153	VERB
ftr-466	1222	56	b.	b.	PROPN
ftr-466	1222	57	gain	gain	VERB
ftr-466	1222	58	or	or	CCONJ
ftr-466	1222	59	loss	loss	NOUN
ftr-466	1222	60	on	on	ADP
ftr-466	1222	61	sale	sale	NOUN
ftr-466	1222	62	prior	prior	ADV
ftr-466	1222	63	to	to	ADP
ftr-466	1222	64	fonvard	fonvard	PROPN
ftr-466	1222	65	date.-if	date.-if	NOUN
ftr-466	1222	66	the	the	DET
ftr-466	1222	67	purchaser	purchaser	NOUN
ftr-466	1222	68	of	of	ADP
ftr-466	1222	69	a	a	DET
ftr-466	1222	70	prepaid	prepaid	ADJ
ftr-466	1222	71	forward	forward	ADJ
ftr-466	1222	72	contract	contract	NOUN
ftr-466	1222	73	sells	sell	VERB
ftr-466	1222	74	that	that	DET
ftr-466	1222	75	contract	contract	NOUN
ftr-466	1222	76	prior	prior	ADV
ftr-466	1222	77	to	to	ADP
ftr-466	1222	78	the	the	DET
ftr-466	1222	79	forward	forward	ADJ
ftr-466	1222	80	date	date	NOUN
ftr-466	1222	81	,	,	PUNCT
ftr-466	1222	82	then	then	ADV
ftr-466	1222	83	she	she	PRON
ftr-466	1222	84	should	should	AUX
ftr-466	1222	85	recognize	recognize	VERB
ftr-466	1222	86	ordinary	ordinary	ADJ
ftr-466	1222	87	interest	interest	NOUN
ftr-466	1222	88	income	income	NOUN
ftr-466	1222	89	to	to	ADP
ftr-466	1222	90	the	the	DET
ftr-466	1222	91	extent	extent	NOUN
ftr-466	1222	92	of	of	ADP
ftr-466	1222	93	the	the	DET
ftr-466	1222	94	accrued	accrue	VERB
ftr-466	1222	95	but	but	CCONJ
ftr-466	1222	96	unrecognized	unrecognized	ADJ
ftr-466	1222	97	oid	oid	NOUN
ftr-466	1222	98	on	on	ADP
ftr-466	1222	99	the	the	DET
ftr-466	1222	100	zero	zero	NUM
ftr-466	1222	101	coupon	coupon	NOUN
ftr-466	1222	102	bond	bond	NOUN
ftr-466	1222	103	.	.	PUNCT
ftr-466	1223	1	'4	'4	PROPN
ftr-466	1223	2	any	any	DET
ftr-466	1223	3	excess	excess	NOUN
ftr-466	1223	4	of	of	ADP
ftr-466	1223	5	recognized	recognize	VERB
ftr-466	1223	6	gain	gain	NOUN
ftr-466	1223	7	over	over	ADP
ftr-466	1223	8	the	the	DET
ftr-466	1223	9	amount	amount	NOUN
ftr-466	1223	10	of	of	ADP
ftr-466	1223	11	accrued	accrue	VERB
ftr-466	1223	12	but	but	CCONJ
ftr-466	1223	13	unrecognized	unrecognized	ADJ
ftr-466	1223	14	oid	oid	NOUN
ftr-466	1223	15	should	should	AUX
ftr-466	1223	16	be	be	AUX
ftr-466	1223	17	treated	treat	VERB
ftr-466	1223	18	as	as	ADP
ftr-466	1223	19	capital	capital	NOUN
ftr-466	1223	20	gain	gain	NOUN
ftr-466	1223	21	,	,	PUNCT
ftr-466	1223	22	as	as	SCONJ
ftr-466	1223	23	that	that	DET
ftr-466	1223	24	gain	gain	NOUN
ftr-466	1223	25	represents	represent	VERB
ftr-466	1223	26	an	an	DET
ftr-466	1223	27	increase	increase	NOUN
ftr-466	1223	28	in	in	ADP
ftr-466	1223	29	the	the	DET
ftr-466	1223	30	projected	project	VERB
ftr-466	1223	31	forward	forward	ADJ
ftr-466	1223	32	price	price	NOUN
ftr-466	1223	33	of	of	ADP
ftr-466	1223	34	the	the	DET
ftr-466	1223	35	underlying	underlying	ADJ
ftr-466	1223	36	property	property	NOUN
ftr-466	1223	37	,	,	PUNCT
ftr-466	1223	38	which	which	PRON
ftr-466	1223	39	upon	upon	SCONJ
ftr-466	1223	40	acquisition	acquisition	NOUN
ftr-466	1223	41	would	would	AUX
ftr-466	1223	42	be	be	AUX
ftr-466	1223	43	a	a	DET
ftr-466	1223	44	capital	capital	NOUN
ftr-466	1223	45	asset	asset	NOUN
ftr-466	1223	46	in	in	ADP
ftr-466	1223	47	the	the	DET
ftr-466	1223	48	hands	hand	NOUN
ftr-466	1223	49	of	of	ADP
ftr-466	1223	50	the	the	DET
ftr-466	1223	51	purchaser	purchaser	NOUN
ftr-466	1223	52	.	.	PUNCT
ftr-466	1223	53	'	'	PUNCT
ftr-466	1224	1	any	any	DET
ftr-466	1224	2	loss	loss	NOUN
ftr-466	1224	3	on	on	ADP
ftr-466	1224	4	the	the	DET
ftr-466	1224	5	sale	sale	NOUN
ftr-466	1224	6	of	of	ADP
ftr-466	1224	7	the	the	DET
ftr-466	1224	8	prepaid	prepay	VERB
ftr-466	1224	9	forward	forward	ADJ
ftr-466	1224	10	contract	contract	NOUN
ftr-466	1224	11	should	should	AUX
ftr-466	1224	12	likewise	likewise	ADV
ftr-466	1224	13	be	be	AUX
ftr-466	1224	14	treated	treat	VERB
ftr-466	1224	15	as	as	ADP
ftr-466	1224	16	capital	capital	NOUN
ftr-466	1224	17	.	.	PUNCT
ftr-466	1225	1	c.	c.	NOUN
ftr-466	1225	2	gain	gain	NOUN
ftr-466	1225	3	or	or	CCONJ
ftr-466	1225	4	loss	loss	NOUN
ftr-466	1225	5	on	on	ADP
ftr-466	1225	6	cash	cash	NOUN
ftr-466	1225	7	-	-	PUNCT
ftr-466	1225	8	settlement	settlement	NOUN
ftr-466	1225	9	or	or	CCONJ
ftr-466	1225	10	subsequent	subsequent	ADJ
ftr-466	1225	11	sale	sale	NOUN
ftr-466	1225	12	of	of	ADP
ftr-466	1225	13	the	the	DET
ftr-466	1225	14	underlying	underlie	VERB
ftr-466	1225	15	property.-if	property.-if	NOUN
ftr-466	1225	16	the	the	DET
ftr-466	1225	17	purchaser	purchaser	NOUN
ftr-466	1225	18	does	do	AUX
ftr-466	1225	19	not	not	PART
ftr-466	1225	20	sell	sell	VERB
ftr-466	1225	21	the	the	DET
ftr-466	1225	22	forward	forward	ADJ
ftr-466	1225	23	contract	contract	NOUN
ftr-466	1225	24	prior	prior	ADV
ftr-466	1225	25	to	to	ADP
ftr-466	1225	26	the	the	DET
ftr-466	1225	27	forward	forward	ADJ
ftr-466	1225	28	date	date	NOUN
ftr-466	1225	29	,	,	PUNCT
ftr-466	1225	30	then	then	ADV
ftr-466	1225	31	she	she	PRON
ftr-466	1225	32	will	will	AUX
ftr-466	1225	33	be	be	AUX
ftr-466	1225	34	deemed	deem	VERB
ftr-466	1225	35	to	to	ADP
ftr-466	1225	36	:	:	PUNCT
ftr-466	1225	37	(	(	PUNCT
ftr-466	1225	38	1	1	X
ftr-466	1225	39	)	)	PUNCT
ftr-466	1225	40	receive	receive	VERB
ftr-466	1225	41	the	the	DET
ftr-466	1225	42	entire	entire	ADJ
ftr-466	1225	43	amount	amount	NOUN
ftr-466	1225	44	of	of	ADP
ftr-466	1225	45	principal	principal	NOUN
ftr-466	1225	46	and	and	CCONJ
ftr-466	1225	47	interest	interest	NOUN
ftr-466	1225	48	upon	upon	SCONJ
ftr-466	1225	49	maturity	maturity	NOUN
ftr-466	1225	50	of	of	ADP
ftr-466	1225	51	the	the	DET
ftr-466	1225	52	zero	zero	NUM
ftr-466	1225	53	coupon	coupon	NOUN
ftr-466	1225	54	bond	bond	NOUN
ftr-466	1225	55	;	;	PUNCT
ftr-466	1225	56	and	and	CCONJ
ftr-466	1225	57	(	(	PUNCT
ftr-466	1225	58	2	2	X
ftr-466	1225	59	)	)	PUNCT
ftr-466	1225	60	simultaneously	simultaneously	ADV
ftr-466	1225	61	make	make	VERB
ftr-466	1225	62	a	a	DET
ftr-466	1225	63	payment	payment	NOUN
ftr-466	1225	64	,	,	PUNCT
ftr-466	1225	65	equal	equal	ADJ
ftr-466	1225	66	to	to	ADP
ftr-466	1225	67	the	the	DET
ftr-466	1225	68	deemed	deem	VERB
ftr-466	1225	69	amount	amount	NOUN
ftr-466	1225	70	received	receive	VERB
ftr-466	1225	71	,	,	PUNCT
ftr-466	1225	72	in	in	ADP
ftr-466	1225	73	satisfaction	satisfaction	NOUN
ftr-466	1225	74	of	of	ADP
ftr-466	1225	75	her	her	PRON
ftr-466	1225	76	obligations	obligation	NOUN
ftr-466	1225	77	under	under	ADP
ftr-466	1225	78	the	the	DET
ftr-466	1225	79	hypothetical	hypothetical	ADJ
ftr-466	1225	80	nonprepaid	nonprepaid	ADJ
ftr-466	1225	81	forward	forward	ADJ
ftr-466	1225	82	contract	contract	NOUN
ftr-466	1225	83	.	.	PUNCT
ftr-466	1226	1	the	the	DET
ftr-466	1226	2	purchaser	purchaser	NOUN
ftr-466	1226	3	will	will	AUX
ftr-466	1226	4	not	not	PART
ftr-466	1226	5	be	be	AUX
ftr-466	1226	6	subject	subject	ADJ
ftr-466	1226	7	to	to	ADP
ftr-466	1226	8	tax	tax	NOUN
ftr-466	1226	9	upon	upon	SCONJ
ftr-466	1226	10	receipt	receipt	NOUN
ftr-466	1226	11	of	of	ADP
ftr-466	1226	12	the	the	DET
ftr-466	1226	13	principal	principal	NOUN
ftr-466	1226	14	and	and	CCONJ
ftr-466	1226	15	interest	interest	NOUN
ftr-466	1226	16	components	component	NOUN
ftr-466	1226	17	of	of	ADP
ftr-466	1226	18	the	the	DET
ftr-466	1226	19	zero	zero	NUM
ftr-466	1226	20	coupon	coupon	NOUN
ftr-466	1226	21	bond	bond	NOUN
ftr-466	1226	22	,	,	PUNCT
ftr-466	1226	23	because	because	SCONJ
ftr-466	1226	24	the	the	DET
ftr-466	1226	25	adjusted	adjusted	ADJ
ftr-466	1226	26	basis	basis	NOUN
ftr-466	1226	27	151	151	NUM
ftr-466	1226	28	.	.	PUNCT
ftr-466	1227	1	for	for	ADP
ftr-466	1227	2	a	a	DET
ftr-466	1227	3	logical	logical	ADJ
ftr-466	1227	4	approach	approach	NOUN
ftr-466	1227	5	to	to	ADP
ftr-466	1227	6	determining	determine	VERB
ftr-466	1227	7	the	the	DET
ftr-466	1227	8	borrower	borrower	NOUN
ftr-466	1227	9	's	's	PART
ftr-466	1227	10	interest	interest	NOUN
ftr-466	1227	11	rate	rate	NOUN
ftr-466	1227	12	,	,	PUNCT
ftr-466	1227	13	see	see	VERB
ftr-466	1227	14	hariton	hariton	NOUN
ftr-466	1227	15	,	,	PUNCT
ftr-466	1227	16	contingent	contingent	ADJ
ftr-466	1227	17	debt	debt	NOUN
ftr-466	1227	18	,	,	PUNCT
ftr-466	1227	19	supra	supra	PROPN
ftr-466	1227	20	note	note	PROPN
ftr-466	1227	21	68	68	NUM
ftr-466	1227	22	,	,	PUNCT
ftr-466	1227	23	at	at	ADP
ftr-466	1227	24	1242	1242	NUM
ftr-466	1227	25	.	.	PUNCT
ftr-466	1228	1	152	152	NUM
ftr-466	1228	2	.	.	PUNCT
ftr-466	1228	3	see	see	VERB
ftr-466	1228	4	irc	irc	PROPN
ftr-466	1228	5	§	§	PROPN
ftr-466	1228	6	1012	1012	NUM
ftr-466	1228	7	.	.	PUNCT
ftr-466	1229	1	153	153	NUM
ftr-466	1229	2	.	.	PUNCT
ftr-466	1230	1	see	see	VERB
ftr-466	1230	2	irc	irc	PROPN
ftr-466	1230	3	§	§	PROPN
ftr-466	1230	4	1272(d)(2	1272(d)(2	NUM
ftr-466	1230	5	)	)	PUNCT
ftr-466	1230	6	(	(	PUNCT
ftr-466	1230	7	"	"	PUNCT
ftr-466	1230	8	the	the	DET
ftr-466	1230	9	basis	basis	NOUN
ftr-466	1230	10	of	of	ADP
ftr-466	1230	11	any	any	DET
ftr-466	1230	12	debt	debt	NOUN
ftr-466	1230	13	instrument	instrument	NOUN
ftr-466	1230	14	in	in	ADP
ftr-466	1230	15	the	the	DET
ftr-466	1230	16	hands	hand	NOUN
ftr-466	1230	17	of	of	ADP
ftr-466	1230	18	the	the	DET
ftr-466	1230	19	holder	holder	NOUN
ftr-466	1230	20	thereof	thereof	ADV
ftr-466	1230	21	shall	shall	AUX
ftr-466	1230	22	be	be	AUX
ftr-466	1230	23	increased	increase	VERB
ftr-466	1230	24	by	by	ADP
ftr-466	1230	25	the	the	DET
ftr-466	1230	26	amount	amount	NOUN
ftr-466	1230	27	included	include	VERB
ftr-466	1230	28	in	in	ADP
ftr-466	1230	29	his	his	PRON
ftr-466	1230	30	gross	gross	ADJ
ftr-466	1230	31	income	income	NOUN
ftr-466	1230	32	pursuant	pursuant	ADJ
ftr-466	1230	33	to	to	ADP
ftr-466	1230	34	this	this	DET
ftr-466	1230	35	section	section	NOUN
ftr-466	1230	36	.	.	PUNCT
ftr-466	1230	37	"	"	PUNCT
ftr-466	1230	38	)	)	PUNCT
ftr-466	1230	39	.	.	PUNCT
ftr-466	1231	1	154	154	NUM
ftr-466	1231	2	.	.	PUNCT
ftr-466	1232	1	see	see	VERB
ftr-466	1232	2	regs	reg	NOUN
ftr-466	1232	3	.	.	PUNCT
ftr-466	1233	1	§	§	PROPN
ftr-466	1233	2	1.61	1.61	NUM
ftr-466	1233	3	-	-	PUNCT
ftr-466	1233	4	7(d	7(d	NUM
ftr-466	1233	5	)	)	PUNCT
ftr-466	1233	6	(	(	PUNCT
ftr-466	1233	7	"	"	PUNCT
ftr-466	1233	8	when	when	SCONJ
ftr-466	1233	9	bonds	bond	NOUN
ftr-466	1233	10	are	be	AUX
ftr-466	1233	11	sold	sell	VERB
ftr-466	1233	12	between	between	ADP
ftr-466	1233	13	interest	interest	NOUN
ftr-466	1233	14	dates	date	NOUN
ftr-466	1233	15	,	,	PUNCT
ftr-466	1233	16	part	part	NOUN
ftr-466	1233	17	of	of	ADP
ftr-466	1233	18	the	the	DET
ftr-466	1233	19	sales	sale	NOUN
ftr-466	1233	20	price	price	NOUN
ftr-466	1233	21	represents	represent	VERB
ftr-466	1233	22	interest	interest	NOUN
ftr-466	1233	23	accrued	accrue	VERB
ftr-466	1233	24	to	to	ADP
ftr-466	1233	25	the	the	DET
ftr-466	1233	26	date	date	NOUN
ftr-466	1233	27	of	of	ADP
ftr-466	1233	28	the	the	DET
ftr-466	1233	29	sale	sale	NOUN
ftr-466	1233	30	and	and	CCONJ
ftr-466	1233	31	must	must	AUX
ftr-466	1233	32	be	be	AUX
ftr-466	1233	33	reported	report	VERB
ftr-466	1233	34	as	as	ADP
ftr-466	1233	35	interest	interest	NOUN
ftr-466	1233	36	income	income	NOUN
ftr-466	1233	37	.	.	PUNCT
ftr-466	1234	1	amounts	amount	NOUN
ftr-466	1234	2	received	receive	VERB
ftr-466	1234	3	in	in	ADP
ftr-466	1234	4	excess	excess	NOUN
ftr-466	1234	5	of	of	ADP
ftr-466	1234	6	the	the	DET
ftr-466	1234	7	original	original	ADJ
ftr-466	1234	8	issue	issue	NOUN
ftr-466	1234	9	discount	discount	NOUN
ftr-466	1234	10	upon	upon	SCONJ
ftr-466	1234	11	the	the	DET
ftr-466	1234	12	retirement	retirement	NOUN
ftr-466	1234	13	or	or	CCONJ
ftr-466	1234	14	sale	sale	NOUN
ftr-466	1234	15	of	of	ADP
ftr-466	1234	16	a	a	DET
ftr-466	1234	17	bond	bond	NOUN
ftr-466	1234	18	...	...	PUNCT
ftr-466	1234	19	may	may	AUX
ftr-466	1234	20	under	under	ADP
ftr-466	1234	21	some	some	DET
ftr-466	1234	22	circumstances	circumstance	NOUN
ftr-466	1234	23	constitute	constitute	VERB
ftr-466	1234	24	capital	capital	NOUN
ftr-466	1234	25	gain	gain	NOUN
ftr-466	1234	26	instead	instead	ADV
ftr-466	1234	27	of	of	ADP
ftr-466	1234	28	ordinary	ordinary	ADJ
ftr-466	1234	29	income	income	NOUN
ftr-466	1234	30	.	.	PUNCT
ftr-466	1234	31	"	"	PUNCT
ftr-466	1234	32	)	)	PUNCT
ftr-466	1234	33	.	.	PUNCT
ftr-466	1235	1	155	155	NUM
ftr-466	1235	2	.	.	PUNCT
ftr-466	1235	3	regs	regs	PROPN
ftr-466	1235	4	.	.	PUNCT
ftr-466	1236	1	§	§	PROPN
ftr-466	1236	2	1.61	1.61	NUM
ftr-466	1236	3	-	-	NUM
ftr-466	1236	4	7(d	7(d	NUM
ftr-466	1236	5	)	)	PUNCT
ftr-466	1236	6	.	.	PUNCT
ftr-466	1237	1	19971	19971	NUM
ftr-466	1237	2	florida	florida	PROPN
ftr-466	1237	3	tax	tax	NOUN
ftr-466	1237	4	review	review	NOUN
ftr-466	1237	5	of	of	ADP
ftr-466	1237	6	that	that	DET
ftr-466	1237	7	bond	bond	NOUN
ftr-466	1237	8	will	will	AUX
ftr-466	1237	9	be	be	AUX
ftr-466	1237	10	equal	equal	ADJ
ftr-466	1237	11	to	to	ADP
ftr-466	1237	12	the	the	DET
ftr-466	1237	13	sum	sum	NOUN
ftr-466	1237	14	of	of	ADP
ftr-466	1237	15	the	the	DET
ftr-466	1237	16	principal	principal	NOUN
ftr-466	1237	17	and	and	CCONJ
ftr-466	1237	18	interest	interest	NOUN
ftr-466	1237	19	payments	payment	NOUN
ftr-466	1237	20	made	make	VERB
ftr-466	1237	21	at	at	ADP
ftr-466	1237	22	maturity	maturity	NOUN
ftr-466	1237	23	.	.	PUNCT
ftr-466	1237	24	'56	'56	NUM
ftr-466	1237	25	if	if	SCONJ
ftr-466	1237	26	the	the	DET
ftr-466	1237	27	parties	party	NOUN
ftr-466	1237	28	settle	settle	VERB
ftr-466	1237	29	the	the	DET
ftr-466	1237	30	forward	forward	ADJ
ftr-466	1237	31	contract	contract	NOUN
ftr-466	1237	32	in	in	ADP
ftr-466	1237	33	cash	cash	NOUN
ftr-466	1237	34	,	,	PUNCT
ftr-466	1237	35	then	then	ADV
ftr-466	1237	36	the	the	DET
ftr-466	1237	37	purchaser	purchaser	NOUN
ftr-466	1237	38	will	will	AUX
ftr-466	1237	39	recognize	recognize	VERB
ftr-466	1237	40	gain	gain	NOUN
ftr-466	1237	41	or	or	CCONJ
ftr-466	1237	42	loss	loss	NOUN
ftr-466	1237	43	under	under	ADP
ftr-466	1237	44	section	section	NOUN
ftr-466	1237	45	1234a	1234a	NUM
ftr-466	1237	46	;	;	PUNCT
ftr-466	1237	47	..	..	PUNCT
ftr-466	1237	48	7	7	NUM
ftr-466	1237	49	her	her	PRON
ftr-466	1237	50	basis	basis	NOUN
ftr-466	1237	51	for	for	ADP
ftr-466	1237	52	purposes	purpose	NOUN
ftr-466	1237	53	of	of	ADP
ftr-466	1237	54	section	section	NOUN
ftr-466	1237	55	1234a	1234a	NUM
ftr-466	1237	56	will	will	AUX
ftr-466	1237	57	be	be	AUX
ftr-466	1237	58	the	the	DET
ftr-466	1237	59	amount	amount	NOUN
ftr-466	1237	60	of	of	ADP
ftr-466	1237	61	principal	principal	NOUN
ftr-466	1237	62	and	and	CCONJ
ftr-466	1237	63	interest	interest	NOUN
ftr-466	1237	64	received	receive	VERB
ftr-466	1237	65	upon	upon	SCONJ
ftr-466	1237	66	maturity	maturity	NOUN
ftr-466	1237	67	of	of	ADP
ftr-466	1237	68	the	the	DET
ftr-466	1237	69	zero	zero	NUM
ftr-466	1237	70	-	-	PUNCT
ftr-466	1237	71	coupon	coupon	NOUN
ftr-466	1237	72	bond	bond	NOUN
ftr-466	1237	73	.	.	PUNCT
ftr-466	1238	1	'58	'58	NUM
ftr-466	1238	2	if	if	SCONJ
ftr-466	1238	3	the	the	DET
ftr-466	1238	4	purchaser	purchaser	NOUN
ftr-466	1238	5	takes	take	VERB
ftr-466	1238	6	delivery	delivery	NOUN
ftr-466	1238	7	of	of	ADP
ftr-466	1238	8	the	the	DET
ftr-466	1238	9	underlying	underlie	VERB
ftr-466	1238	10	property	property	NOUN
ftr-466	1238	11	,	,	PUNCT
ftr-466	1238	12	then	then	ADV
ftr-466	1238	13	she	she	PRON
ftr-466	1238	14	will	will	AUX
ftr-466	1238	15	take	take	VERB
ftr-466	1238	16	a	a	DET
ftr-466	1238	17	basis	basis	NOUN
ftr-466	1238	18	in	in	ADP
ftr-466	1238	19	that	that	DET
ftr-466	1238	20	property	property	NOUN
ftr-466	1238	21	equal	equal	ADJ
ftr-466	1238	22	to	to	ADP
ftr-466	1238	23	the	the	DET
ftr-466	1238	24	sum	sum	NOUN
ftr-466	1238	25	of	of	ADP
ftr-466	1238	26	the	the	DET
ftr-466	1238	27	principal	principal	ADJ
ftr-466	1238	28	and	and	CCONJ
ftr-466	1238	29	interest	interest	NOUN
ftr-466	1238	30	payments	payment	NOUN
ftr-466	1238	31	that	that	PRON
ftr-466	1238	32	she	she	PRON
ftr-466	1238	33	received	receive	VERB
ftr-466	1238	34	upon	upon	SCONJ
ftr-466	1238	35	maturity	maturity	NOUN
ftr-466	1238	36	of	of	ADP
ftr-466	1238	37	the	the	DET
ftr-466	1238	38	zero	zero	NUM
ftr-466	1238	39	coupon	coupon	NOUN
ftr-466	1238	40	bond	bond	NOUN
ftr-466	1238	41	.	.	PUNCT
ftr-466	1239	1	5	5	NUM
ftr-466	1239	2	9	9	NUM
ftr-466	1239	3	156	156	NUM
ftr-466	1239	4	.	.	PUNCT
ftr-466	1240	1	see	see	VERB
ftr-466	1240	2	irc	irc	PROPN
ftr-466	1240	3	§	§	PROPN
ftr-466	1240	4	1272(d)(2	1272(d)(2	NUM
ftr-466	1240	5	)	)	PUNCT
ftr-466	1240	6	.	.	PUNCT
ftr-466	1241	1	157	157	NUM
ftr-466	1241	2	.	.	PUNCT
ftr-466	1242	1	see	see	VERB
ftr-466	1242	2	supra	supra	PROPN
ftr-466	1242	3	notes	note	VERB
ftr-466	1242	4	32	32	NUM
ftr-466	1242	5	-	-	SYM
ftr-466	1242	6	35	35	NUM
ftr-466	1242	7	and	and	CCONJ
ftr-466	1242	8	accompanying	accompany	VERB
ftr-466	1242	9	text	text	NOUN
ftr-466	1242	10	.	.	PUNCT
ftr-466	1243	1	158	158	X
ftr-466	1243	2	.	.	PUNCT
ftr-466	1243	3	irc	irc	PROPN
ftr-466	1243	4	§	§	PROPN
ftr-466	1243	5	1012	1012	NUM
ftr-466	1243	6	.	.	PUNCT
ftr-466	1244	1	159	159	NUM
ftr-466	1244	2	.	.	PUNCT
ftr-466	1245	1	irc	irc	PROPN
ftr-466	1245	2	§	§	PROPN
ftr-466	1245	3	1012	1012	NUM
ftr-466	1245	4	.	.	PUNCT
ftr-466	1246	1	the	the	DET
ftr-466	1246	2	cost	cost	NOUN
ftr-466	1246	3	of	of	ADP
ftr-466	1246	4	the	the	DET
ftr-466	1246	5	underlying	underlie	VERB
ftr-466	1246	6	property	property	NOUN
ftr-466	1246	7	is	be	AUX
ftr-466	1246	8	equal	equal	ADJ
ftr-466	1246	9	to	to	ADP
ftr-466	1246	10	the	the	DET
ftr-466	1246	11	true	true	ADJ
ftr-466	1246	12	forward	forward	ADJ
ftr-466	1246	13	price	price	NOUN
ftr-466	1246	14	of	of	ADP
ftr-466	1246	15	the	the	DET
ftr-466	1246	16	contract	contract	NOUN
ftr-466	1246	17	which	which	PRON
ftr-466	1246	18	,	,	PUNCT
ftr-466	1246	19	in	in	ADP
ftr-466	1246	20	turn	turn	NOUN
ftr-466	1246	21	,	,	PUNCT
ftr-466	1246	22	is	be	AUX
ftr-466	1246	23	equal	equal	ADJ
ftr-466	1246	24	to	to	ADP
ftr-466	1246	25	the	the	DET
ftr-466	1246	26	sum	sum	NOUN
ftr-466	1246	27	of	of	ADP
ftr-466	1246	28	the	the	DET
ftr-466	1246	29	principal	principal	NOUN
ftr-466	1246	30	and	and	CCONJ
ftr-466	1246	31	interest	interest	NOUN
ftr-466	1246	32	payments	payment	NOUN
ftr-466	1246	33	received	receive	VERB
ftr-466	1246	34	by	by	ADP
ftr-466	1246	35	the	the	DET
ftr-466	1246	36	purchaser	purchaser	NOUN
ftr-466	1246	37	upon	upon	SCONJ
ftr-466	1246	38	maturity	maturity	NOUN
ftr-466	1246	39	of	of	ADP
ftr-466	1246	40	the	the	DET
ftr-466	1246	41	zero	zero	NUM
ftr-466	1246	42	-	-	PUNCT
ftr-466	1246	43	coupon	coupon	NOUN
ftr-466	1246	44	bond	bond	NOUN
ftr-466	1246	45	.	.	PUNCT
ftr-466	1247	1	these	these	DET
ftr-466	1247	2	basis	basis	NOUN
ftr-466	1247	3	computations	computation	NOUN
ftr-466	1247	4	must	must	AUX
ftr-466	1247	5	be	be	AUX
ftr-466	1247	6	made	make	VERB
ftr-466	1247	7	to	to	PART
ftr-466	1247	8	avoid	avoid	VERB
ftr-466	1247	9	double	double	ADJ
ftr-466	1247	10	taxation	taxation	NOUN
ftr-466	1247	11	.	.	PUNCT
ftr-466	1248	1	many	many	ADJ
ftr-466	1248	2	commentators	commentator	NOUN
ftr-466	1248	3	suggest	suggest	VERB
ftr-466	1248	4	that	that	SCONJ
ftr-466	1248	5	the	the	DET
ftr-466	1248	6	service	service	NOUN
ftr-466	1248	7	should	should	AUX
ftr-466	1248	8	promulgate	promulgate	VERB
ftr-466	1248	9	regulations	regulation	NOUN
ftr-466	1248	10	under	under	ADP
ftr-466	1248	11	§	§	PROPN
ftr-466	1248	12	446(b	446(b	PROPN
ftr-466	1248	13	)	)	PUNCT
ftr-466	1248	14	that	that	PRON
ftr-466	1248	15	require	require	VERB
ftr-466	1248	16	the	the	DET
ftr-466	1248	17	purchaser	purchaser	NOUN
ftr-466	1248	18	of	of	ADP
ftr-466	1248	19	a	a	DET
ftr-466	1248	20	prepaid	prepay	VERB
ftr-466	1248	21	forward	forward	ADJ
ftr-466	1248	22	contract	contract	NOUN
ftr-466	1248	23	to	to	PART
ftr-466	1248	24	recognize	recognize	VERB
ftr-466	1248	25	interest	interest	NOUN
ftr-466	1248	26	income	income	NOUN
ftr-466	1248	27	on	on	ADP
ftr-466	1248	28	the	the	DET
ftr-466	1248	29	prepayment	prepayment	NOUN
ftr-466	1248	30	amount	amount	NOUN
ftr-466	1248	31	.	.	PUNCT
ftr-466	1249	1	e.g.	e.g.	ADV
ftr-466	1249	2	,	,	PUNCT
ftr-466	1249	3	aba	aba	PROPN
ftr-466	1249	4	report	report	NOUN
ftr-466	1249	5	,	,	PUNCT
ftr-466	1249	6	supra	supra	PROPN
ftr-466	1249	7	note	note	NOUN
ftr-466	1249	8	139	139	NUM
ftr-466	1249	9	,	,	PUNCT
ftr-466	1249	10	at	at	ADP
ftr-466	1249	11	203	203	NUM
ftr-466	1249	12	;	;	PUNCT
ftr-466	1249	13	lee	lee	PROPN
ftr-466	1249	14	a.	a.	PROPN
ftr-466	1249	15	sheppard	sheppard	PROPN
ftr-466	1249	16	,	,	PUNCT
ftr-466	1249	17	clear	clear	ADJ
ftr-466	1249	18	reflection	reflection	NOUN
ftr-466	1249	19	for	for	ADP
ftr-466	1249	20	contingent	contingent	ADJ
ftr-466	1249	21	payment	payment	NOUN
ftr-466	1249	22	securities	security	NOUN
ftr-466	1249	23	,	,	PUNCT
ftr-466	1249	24	70	70	NUM
ftr-466	1249	25	tax	tax	NOUN
ftr-466	1249	26	notes	note	NOUN
ftr-466	1249	27	1411	1411	NUM
ftr-466	1249	28	(	(	PUNCT
ftr-466	1249	29	mar	mar	PROPN
ftr-466	1249	30	.	.	PROPN
ftr-466	1249	31	4	4	NUM
ftr-466	1249	32	,	,	PUNCT
ftr-466	1249	33	1996	1996	NUM
ftr-466	1249	34	)	)	PUNCT
ftr-466	1249	35	.	.	PUNCT
ftr-466	1250	1	as	as	SCONJ
ftr-466	1250	2	will	will	AUX
ftr-466	1250	3	be	be	AUX
ftr-466	1250	4	discussed	discuss	VERB
ftr-466	1250	5	below	below	ADV
ftr-466	1250	6	,	,	PUNCT
ftr-466	1250	7	however	however	ADV
ftr-466	1250	8	,	,	PUNCT
ftr-466	1250	9	simply	simply	ADV
ftr-466	1250	10	requiring	require	VERB
ftr-466	1250	11	the	the	DET
ftr-466	1250	12	purchaser	purchaser	NOUN
ftr-466	1250	13	of	of	ADP
ftr-466	1250	14	a	a	DET
ftr-466	1250	15	prepaid	prepay	VERB
ftr-466	1250	16	forward	forward	ADJ
ftr-466	1250	17	contract	contract	NOUN
ftr-466	1250	18	to	to	PART
ftr-466	1250	19	recognize	recognize	VERB
ftr-466	1250	20	interest	interest	NOUN
ftr-466	1250	21	income	income	NOUN
ftr-466	1250	22	may	may	AUX
ftr-466	1250	23	prove	prove	VERB
ftr-466	1250	24	to	to	PART
ftr-466	1250	25	be	be	AUX
ftr-466	1250	26	inequitable	inequitable	ADJ
ftr-466	1250	27	.	.	PUNCT
ftr-466	1251	1	the	the	DET
ftr-466	1251	2	only	only	ADJ
ftr-466	1251	3	drawback	drawback	NOUN
ftr-466	1251	4	to	to	ADP
ftr-466	1251	5	§	§	PROPN
ftr-466	1251	6	446(b	446(b	PROPN
ftr-466	1251	7	)	)	PUNCT
ftr-466	1251	8	regulations	regulation	NOUN
ftr-466	1251	9	is	be	AUX
ftr-466	1251	10	the	the	DET
ftr-466	1251	11	possibility	possibility	NOUN
ftr-466	1251	12	that	that	SCONJ
ftr-466	1251	13	these	these	DET
ftr-466	1251	14	regulations	regulation	NOUN
ftr-466	1251	15	may	may	AUX
ftr-466	1251	16	result	result	VERB
ftr-466	1251	17	in	in	ADP
ftr-466	1251	18	double	double	ADJ
ftr-466	1251	19	taxation	taxation	NOUN
ftr-466	1251	20	of	of	ADP
ftr-466	1251	21	income	income	NOUN
ftr-466	1251	22	.	.	PUNCT
ftr-466	1252	1	the	the	DET
ftr-466	1252	2	above	above	ADJ
ftr-466	1252	3	recommendations	recommendation	NOUN
ftr-466	1252	4	(	(	PUNCT
ftr-466	1252	5	1	1	X
ftr-466	1252	6	)	)	PUNCT
ftr-466	1252	7	attempt	attempt	NOUN
ftr-466	1252	8	to	to	PART
ftr-466	1252	9	reconstruct	reconstruct	VERB
ftr-466	1252	10	the	the	DET
ftr-466	1252	11	true	true	ADJ
ftr-466	1252	12	forward	forward	ADJ
ftr-466	1252	13	price	price	NOUN
ftr-466	1252	14	of	of	ADP
ftr-466	1252	15	a	a	DET
ftr-466	1252	16	fully	fully	ADV
ftr-466	1252	17	prepaid	prepay	VERB
ftr-466	1252	18	forward	forward	ADJ
ftr-466	1252	19	contract	contract	NOUN
ftr-466	1252	20	,	,	PUNCT
ftr-466	1252	21	and	and	CCONJ
ftr-466	1252	22	then	then	ADV
ftr-466	1252	23	(	(	PUNCT
ftr-466	1252	24	2	2	X
ftr-466	1252	25	)	)	PUNCT
ftr-466	1252	26	treat	treat	VERB
ftr-466	1252	27	the	the	DET
ftr-466	1252	28	purchaser	purchaser	NOUN
ftr-466	1252	29	of	of	ADP
ftr-466	1252	30	a	a	DET
ftr-466	1252	31	prepaid	prepay	VERB
ftr-466	1252	32	forward	forward	ADJ
ftr-466	1252	33	contract	contract	NOUN
ftr-466	1252	34	as	as	SCONJ
ftr-466	1252	35	if	if	SCONJ
ftr-466	1252	36	she	she	PRON
ftr-466	1252	37	purchased	purchase	VERB
ftr-466	1252	38	a	a	DET
ftr-466	1252	39	zero	zero	NUM
ftr-466	1252	40	coupon	coupon	NOUN
ftr-466	1252	41	bond	bond	NOUN
ftr-466	1252	42	and	and	CCONJ
ftr-466	1252	43	a	a	DET
ftr-466	1252	44	nonprepaid	nonprepaid	ADJ
ftr-466	1252	45	forward	forward	ADJ
ftr-466	1252	46	contract	contract	NOUN
ftr-466	1252	47	at	at	ADP
ftr-466	1252	48	the	the	DET
ftr-466	1252	49	true	true	ADJ
ftr-466	1252	50	forward	forward	ADJ
ftr-466	1252	51	price	price	NOUN
ftr-466	1252	52	.	.	PUNCT
ftr-466	1253	1	thus	thus	ADV
ftr-466	1253	2	,	,	PUNCT
ftr-466	1253	3	these	these	DET
ftr-466	1253	4	recommendations	recommendation	NOUN
ftr-466	1253	5	take	take	VERB
ftr-466	1253	6	account	account	NOUN
ftr-466	1253	7	of	of	ADP
ftr-466	1253	8	the	the	DET
ftr-466	1253	9	fact	fact	NOUN
ftr-466	1253	10	that	that	SCONJ
ftr-466	1253	11	,	,	PUNCT
ftr-466	1253	12	under	under	ADP
ftr-466	1253	13	current	current	ADJ
ftr-466	1253	14	law	law	NOUN
ftr-466	1253	15	,	,	PUNCT
ftr-466	1253	16	purchasers	purchaser	NOUN
ftr-466	1253	17	of	of	ADP
ftr-466	1253	18	prepaid	prepaid	ADJ
ftr-466	1253	19	forward	forward	ADJ
ftr-466	1253	20	contracts	contract	NOUN
ftr-466	1253	21	and	and	CCONJ
ftr-466	1253	22	purchasers	purchaser	NOUN
ftr-466	1253	23	of	of	ADP
ftr-466	1253	24	nonprepaid	nonprepaid	ADJ
ftr-466	1253	25	forward	forward	ADJ
ftr-466	1253	26	contracts	contract	NOUN
ftr-466	1253	27	compute	compute	NOUN
ftr-466	1253	28	gain	gain	NOUN
ftr-466	1253	29	or	or	CCONJ
ftr-466	1253	30	loss	loss	NOUN
ftr-466	1253	31	under	under	ADP
ftr-466	1253	32	§	§	NOUN
ftr-466	1253	33	1234a	1234a	NOUN
ftr-466	1253	34	using	use	VERB
ftr-466	1253	35	different	different	ADJ
ftr-466	1253	36	cost	cost	NOUN
ftr-466	1253	37	bases	basis	NOUN
ftr-466	1253	38	.	.	PUNCT
ftr-466	1254	1	the	the	DET
ftr-466	1254	2	recommendations	recommendation	NOUN
ftr-466	1254	3	simply	simply	ADV
ftr-466	1254	4	(	(	PUNCT
ftr-466	1254	5	1	1	X
ftr-466	1254	6	)	)	PUNCT
ftr-466	1254	7	recharacterize	recharacterize	VERB
ftr-466	1254	8	a	a	DET
ftr-466	1254	9	portion	portion	NOUN
ftr-466	1254	10	of	of	ADP
ftr-466	1254	11	the	the	DET
ftr-466	1254	12	former	former	ADJ
ftr-466	1254	13	purchaser	purchaser	NOUN
ftr-466	1254	14	's	's	PART
ftr-466	1254	15	capital	capital	NOUN
ftr-466	1254	16	gain	gain	NOUN
ftr-466	1254	17	as	as	SCONJ
ftr-466	1254	18	ordinary	ordinary	ADJ
ftr-466	1254	19	income	income	NOUN
ftr-466	1254	20	and	and	CCONJ
ftr-466	1254	21	(	(	PUNCT
ftr-466	1254	22	2	2	X
ftr-466	1254	23	)	)	PUNCT
ftr-466	1254	24	require	require	VERB
ftr-466	1254	25	that	that	SCONJ
ftr-466	1254	26	purchaser	purchaser	NOUN
ftr-466	1254	27	to	to	PART
ftr-466	1254	28	accrue	accrue	VERB
ftr-466	1254	29	that	that	SCONJ
ftr-466	1254	30	ordinary	ordinary	ADJ
ftr-466	1254	31	income	income	NOUN
ftr-466	1254	32	during	during	ADP
ftr-466	1254	33	the	the	DET
ftr-466	1254	34	period	period	NOUN
ftr-466	1254	35	between	between	ADP
ftr-466	1254	36	the	the	DET
ftr-466	1254	37	prepayment	prepayment	NOUN
ftr-466	1254	38	date	date	NOUN
ftr-466	1254	39	and	and	CCONJ
ftr-466	1254	40	the	the	DET
ftr-466	1254	41	forward	forward	ADJ
ftr-466	1254	42	date	date	NOUN
ftr-466	1254	43	.	.	PUNCT
ftr-466	1255	1	under	under	ADP
ftr-466	1255	2	the	the	DET
ftr-466	1255	3	§	§	PROPN
ftr-466	1255	4	446(b	446(b	PROPN
ftr-466	1255	5	)	)	PUNCT
ftr-466	1255	6	approach	approach	NOUN
ftr-466	1255	7	,	,	PUNCT
ftr-466	1255	8	however	however	ADV
ftr-466	1255	9	,	,	PUNCT
ftr-466	1255	10	purchasers	purchaser	NOUN
ftr-466	1255	11	of	of	ADP
ftr-466	1255	12	prepaid	prepaid	ADJ
ftr-466	1255	13	forward	forward	ADJ
ftr-466	1255	14	contracts	contract	NOUN
ftr-466	1255	15	would	would	AUX
ftr-466	1255	16	accrue	accrue	VERB
ftr-466	1255	17	interest	interest	NOUN
ftr-466	1255	18	on	on	ADP
ftr-466	1255	19	the	the	DET
ftr-466	1255	20	prepayment	prepayment	NOUN
ftr-466	1255	21	amount	amount	NOUN
ftr-466	1255	22	.	.	PUNCT
ftr-466	1256	1	unless	unless	SCONJ
ftr-466	1256	2	these	these	DET
ftr-466	1256	3	purchasers	purchaser	NOUN
ftr-466	1256	4	are	be	AUX
ftr-466	1256	5	entitled	entitle	VERB
ftr-466	1256	6	to	to	PART
ftr-466	1256	7	increase	increase	VERB
ftr-466	1256	8	their	their	PRON
ftr-466	1256	9	bases	basis	NOUN
ftr-466	1256	10	in	in	ADP
ftr-466	1256	11	their	their	PRON
ftr-466	1256	12	forward	forward	ADJ
ftr-466	1256	13	contracts	contract	NOUN
ftr-466	1256	14	by	by	ADP
ftr-466	1256	15	the	the	DET
ftr-466	1256	16	amount	amount	NOUN
ftr-466	1256	17	of	of	ADP
ftr-466	1256	18	interest	interest	NOUN
ftr-466	1256	19	accrued	accrue	VERB
ftr-466	1256	20	on	on	ADP
ftr-466	1256	21	the	the	DET
ftr-466	1256	22	prepayment	prepayment	NOUN
ftr-466	1256	23	amount	amount	NOUN
ftr-466	1256	24	,	,	PUNCT
ftr-466	1256	25	they	they	PRON
ftr-466	1256	26	will	will	AUX
ftr-466	1256	27	be	be	AUX
ftr-466	1256	28	subject	subject	ADJ
ftr-466	1256	29	to	to	ADP
ftr-466	1256	30	double	double	ADJ
ftr-466	1256	31	taxation	taxation	NOUN
ftr-466	1256	32	.	.	PUNCT
ftr-466	1257	1	example	example	NOUN
ftr-466	1257	2	.	.	PUNCT
ftr-466	1258	1	f	f	PROPN
ftr-466	1258	2	purchases	purchase	VERB
ftr-466	1258	3	a	a	DET
ftr-466	1258	4	two	two	NUM
ftr-466	1258	5	-	-	PUNCT
ftr-466	1258	6	year	year	NOUN
ftr-466	1258	7	prepaid	prepay	VERB
ftr-466	1258	8	forward	forward	ADJ
ftr-466	1258	9	contract	contract	NOUN
ftr-466	1258	10	from	from	ADP
ftr-466	1258	11	g	g	NOUN
ftr-466	1258	12	for	for	ADP
ftr-466	1258	13	$	$	SYM
ftr-466	1258	14	18	18	NUM
ftr-466	1258	15	.	.	PUNCT
ftr-466	1259	1	the	the	DET
ftr-466	1259	2	true	true	ADJ
ftr-466	1259	3	forward	forward	ADJ
ftr-466	1259	4	price	price	NOUN
ftr-466	1259	5	is	be	AUX
ftr-466	1259	6	$	$	SYM
ftr-466	1259	7	20	20	NUM
ftr-466	1259	8	.	.	PUNCT
ftr-466	1260	1	f	f	PROPN
ftr-466	1260	2	is	be	AUX
ftr-466	1260	3	required	require	VERB
ftr-466	1260	4	under	under	ADP
ftr-466	1260	5	§	§	PROPN
ftr-466	1260	6	446(b	446(b	PROPN
ftr-466	1260	7	)	)	PUNCT
ftr-466	1260	8	to	to	PART
ftr-466	1260	9	accrue	accrue	VERB
ftr-466	1260	10	$	$	SYM
ftr-466	1260	11	2	2	NUM
ftr-466	1260	12	of	of	ADP
ftr-466	1260	13	interest	interest	NOUN
ftr-466	1260	14	income	income	NOUN
ftr-466	1260	15	over	over	ADP
ftr-466	1260	16	the	the	DET
ftr-466	1260	17	two	two	NUM
ftr-466	1260	18	year	year	NOUN
ftr-466	1260	19	period	period	NOUN
ftr-466	1260	20	.	.	PUNCT
ftr-466	1261	1	assume	assume	VERB
ftr-466	1261	2	that	that	SCONJ
ftr-466	1261	3	the	the	DET
ftr-466	1261	4	pertinent	pertinent	ADJ
ftr-466	1261	5	§	§	PROPN
ftr-466	1261	6	446(b	446(b	PROPN
ftr-466	1261	7	)	)	PUNCT
ftr-466	1261	8	regulations	regulation	NOUN
ftr-466	1261	9	do	do	AUX
ftr-466	1261	10	not	not	PART
ftr-466	1261	11	provide	provide	VERB
ftr-466	1261	12	for	for	ADP
ftr-466	1261	13	a	a	DET
ftr-466	1261	14	basis	basis	NOUN
ftr-466	1261	15	adjustment	adjustment	NOUN
ftr-466	1261	16	to	to	PART
ftr-466	1261	17	reflect	reflect	VERB
ftr-466	1261	18	the	the	DET
ftr-466	1261	19	amount	amount	NOUN
ftr-466	1261	20	of	of	ADP
ftr-466	1261	21	interest	interest	NOUN
ftr-466	1261	22	included	include	VERB
ftr-466	1261	23	in	in	ADP
ftr-466	1261	24	income	income	NOUN
ftr-466	1261	25	.	.	PUNCT
ftr-466	1262	1	on	on	ADP
ftr-466	1262	2	the	the	DET
ftr-466	1262	3	forward	forward	ADJ
ftr-466	1262	4	date	date	NOUN
ftr-466	1262	5	,	,	PUNCT
ftr-466	1262	6	f	f	PROPN
ftr-466	1262	7	receives	receive	VERB
ftr-466	1262	8	a	a	DET
ftr-466	1262	9	$	$	SYM
ftr-466	1262	10	22	22	NUM
ftr-466	1262	11	payment	payment	NOUN
ftr-466	1262	12	from	from	ADP
ftr-466	1262	13	g.	g.	PROPN
ftr-466	1262	14	f	f	PROPN
ftr-466	1262	15	must	must	AUX
ftr-466	1262	16	recognize	recognize	VERB
ftr-466	1262	17	$	$	SYM
ftr-466	1262	18	4	4	NUM
ftr-466	1262	19	of	of	ADP
ftr-466	1262	20	capital	capital	NOUN
ftr-466	1262	21	gain	gain	NOUN
ftr-466	1262	22	(	(	PUNCT
ftr-466	1262	23	$	$	SYM
ftr-466	1262	24	22	22	NUM
ftr-466	1262	25	amount	amount	NOUN
ftr-466	1262	26	realized	realize	VERB
ftr-466	1262	27	minus	minus	CCONJ
ftr-466	1262	28	$	$	SYM
ftr-466	1262	29	18	18	NUM
ftr-466	1262	30	basis	basis	NOUN
ftr-466	1262	31	)	)	PUNCT
ftr-466	1262	32	.	.	PUNCT
ftr-466	1263	1	f	f	PROPN
ftr-466	1263	2	recognizes	recognize	VERB
ftr-466	1263	3	a	a	DET
ftr-466	1263	4	total	total	NOUN
ftr-466	1263	5	of	of	ADP
ftr-466	1263	6	$	$	SYM
ftr-466	1263	7	6	6	NUM
ftr-466	1263	8	of	of	ADP
ftr-466	1263	9	income	income	NOUN
ftr-466	1263	10	from	from	ADP
ftr-466	1263	11	that	that	DET
ftr-466	1263	12	transaction	transaction	NOUN
ftr-466	1263	13	:	:	PUNCT
ftr-466	1263	14	$	$	SYM
ftr-466	1263	15	2	2	NUM
ftr-466	1263	16	of	of	ADP
ftr-466	1263	17	interest	interest	NOUN
ftr-466	1263	18	income	income	NOUN
ftr-466	1263	19	and	and	CCONJ
ftr-466	1263	20	$	$	SYM
ftr-466	1263	21	4	4	NUM
ftr-466	1263	22	of	of	ADP
ftr-466	1263	23	capital	capital	NOUN
ftr-466	1263	24	gain	gain	NOUN
ftr-466	1263	25	.	.	PUNCT
ftr-466	1264	1	two	two	NUM
ftr-466	1264	2	dollars	dollar	NOUN
ftr-466	1264	3	of	of	ADP
ftr-466	1264	4	that	that	DET
ftr-466	1264	5	$	$	SYM
ftr-466	1264	6	4	4	NUM
ftr-466	1264	7	gain	gain	NOUN
ftr-466	1264	8	represent	represent	VERB
ftr-466	1264	9	compensation	compensation	NOUN
ftr-466	1264	10	to	to	ADP
ftr-466	1264	11	f	f	PROPN
ftr-466	1264	12	for	for	ADP
ftr-466	1264	13	the	the	DET
ftr-466	1264	14	use	use	NOUN
ftr-466	1264	15	of	of	ADP
ftr-466	1264	16	f	f	PROPN
ftr-466	1264	17	's	's	PART
ftr-466	1264	18	money	money	NOUN
ftr-466	1264	19	.	.	PUNCT
ftr-466	1265	1	thus	thus	ADV
ftr-466	1265	2	,	,	PUNCT
ftr-466	1265	3	x	x	PRON
ftr-466	1265	4	is	be	AUX
ftr-466	1265	5	taxed	tax	VERB
ftr-466	1265	6	twice	twice	ADV
ftr-466	1265	7	on	on	ADP
ftr-466	1265	8	the	the	DET
ftr-466	1265	9	same	same	ADJ
ftr-466	1265	10	income	income	NOUN
ftr-466	1265	11	.	.	PUNCT
ftr-466	1266	1	[	[	X
ftr-466	1266	2	not	not	PART
ftr-466	1266	3	.	.	PUNCT
ftr-466	1267	1	3:8	3:8	NUM
ftr-466	1267	2	economically	economically	ADV
ftr-466	1267	3	equivalent	equivalent	ADJ
ftr-466	1267	4	financial	financial	ADJ
ftr-466	1267	5	instruments	instrument	NOUN
ftr-466	1267	6	4	4	NUM
ftr-466	1267	7	.	.	PUNCT
ftr-466	1267	8	what	what	PRON
ftr-466	1267	9	about	about	ADP
ftr-466	1267	10	partially	partially	ADV
ftr-466	1267	11	prepaid	prepay	VERB
ftr-466	1267	12	forward	forward	ADJ
ftr-466	1267	13	contracts	contract	NOUN
ftr-466	1267	14	?	?	PUNCT
ftr-466	1268	1	a.	a.	NOUN
ftr-466	1269	1	the	the	DET
ftr-466	1269	2	time	time	NOUN
ftr-466	1269	3	value	value	NOUN
ftr-466	1269	4	issue.-in	issue.-in	VERB
ftr-466	1269	5	certain	certain	ADJ
ftr-466	1269	6	cases	case	NOUN
ftr-466	1269	7	,	,	PUNCT
ftr-466	1269	8	an	an	DET
ftr-466	1269	9	investor	investor	NOUN
ftr-466	1269	10	may	may	AUX
ftr-466	1269	11	be	be	AUX
ftr-466	1269	12	able	able	ADJ
ftr-466	1269	13	to	to	PART
ftr-466	1269	14	partially	partially	ADV
ftr-466	1269	15	prepay	prepay	VERB
ftr-466	1269	16	a	a	DET
ftr-466	1269	17	forward	forward	ADJ
ftr-466	1269	18	contract	contract	NOUN
ftr-466	1269	19	.	.	PUNCT
ftr-466	1270	1	in	in	ADP
ftr-466	1270	2	such	such	DET
ftr-466	1270	3	a	a	DET
ftr-466	1270	4	case	case	NOUN
ftr-466	1270	5	,	,	PUNCT
ftr-466	1270	6	the	the	DET
ftr-466	1270	7	forward	forward	ADJ
ftr-466	1270	8	contract	contract	NOUN
ftr-466	1270	9	will	will	AUX
ftr-466	1270	10	likely	likely	ADV
ftr-466	1270	11	contain	contain	VERB
ftr-466	1270	12	a	a	DET
ftr-466	1270	13	price	price	NOUN
ftr-466	1270	14	term	term	NOUN
ftr-466	1270	15	that	that	PRON
ftr-466	1270	16	is	be	AUX
ftr-466	1270	17	less	less	ADJ
ftr-466	1270	18	than	than	ADP
ftr-466	1270	19	the	the	DET
ftr-466	1270	20	true	true	ADJ
ftr-466	1270	21	forward	forward	ADJ
ftr-466	1270	22	price	price	NOUN
ftr-466	1270	23	.	.	PUNCT
ftr-466	1271	1	the	the	DET
ftr-466	1271	2	difference	difference	NOUN
ftr-466	1271	3	between	between	ADP
ftr-466	1271	4	the	the	DET
ftr-466	1271	5	true	true	ADJ
ftr-466	1271	6	forward	forward	ADJ
ftr-466	1271	7	price	price	NOUN
ftr-466	1271	8	and	and	CCONJ
ftr-466	1271	9	the	the	DET
ftr-466	1271	10	actual	actual	ADJ
ftr-466	1271	11	forward	forward	ADJ
ftr-466	1271	12	price	price	NOUN
ftr-466	1271	13	of	of	ADP
ftr-466	1271	14	the	the	DET
ftr-466	1271	15	partially	partially	ADV
ftr-466	1271	16	prepaid	prepay	VERB
ftr-466	1271	17	forward	forward	ADJ
ftr-466	1271	18	contract	contract	NOUN
ftr-466	1271	19	represents	represent	VERB
ftr-466	1271	20	interest	interest	NOUN
ftr-466	1271	21	received	receive	VERB
ftr-466	1271	22	by	by	ADP
ftr-466	1271	23	the	the	DET
ftr-466	1271	24	purchaser	purchaser	NOUN
ftr-466	1271	25	of	of	ADP
ftr-466	1271	26	the	the	DET
ftr-466	1271	27	partially	partially	ADV
ftr-466	1271	28	prepaid	prepay	VERB
ftr-466	1271	29	forward	forward	ADJ
ftr-466	1271	30	contract	contract	NOUN
ftr-466	1271	31	.	.	PUNCT
ftr-466	1272	1	this	this	DET
ftr-466	1272	2	purchaser	purchaser	NOUN
ftr-466	1272	3	should	should	AUX
ftr-466	1272	4	be	be	AUX
ftr-466	1272	5	required	require	VERB
ftr-466	1272	6	to	to	PART
ftr-466	1272	7	accrue	accrue	VERB
ftr-466	1272	8	that	that	SCONJ
ftr-466	1272	9	interest	interest	NOUN
ftr-466	1272	10	under	under	ADP
ftr-466	1272	11	the	the	DET
ftr-466	1272	12	same	same	ADJ
ftr-466	1272	13	rules	rule	NOUN
ftr-466	1272	14	applicable	applicable	ADJ
ftr-466	1272	15	to	to	PART
ftr-466	1272	16	fully	fully	ADV
ftr-466	1272	17	prepaid	prepaid	VERB
ftr-466	1272	18	forward	forward	ADJ
ftr-466	1272	19	contracts	contract	NOUN
ftr-466	1272	20	.	.	PUNCT
ftr-466	1273	1	she	she	PRON
ftr-466	1273	2	should	should	AUX
ftr-466	1273	3	recognize	recognize	VERB
ftr-466	1273	4	gain	gain	NOUN
ftr-466	1273	5	or	or	CCONJ
ftr-466	1273	6	loss	loss	NOUN
ftr-466	1273	7	upon	upon	SCONJ
ftr-466	1273	8	the	the	DET
ftr-466	1273	9	sale	sale	NOUN
ftr-466	1273	10	or	or	CCONJ
ftr-466	1273	11	termination	termination	NOUN
ftr-466	1273	12	of	of	ADP
ftr-466	1273	13	the	the	DET
ftr-466	1273	14	contract	contract	NOUN
ftr-466	1273	15	using	use	VERB
ftr-466	1273	16	the	the	DET
ftr-466	1273	17	same	same	ADJ
ftr-466	1273	18	basis	basis	NOUN
ftr-466	1273	19	calculations	calculation	NOUN
ftr-466	1273	20	applicable	applicable	ADJ
ftr-466	1273	21	to	to	PART
ftr-466	1273	22	prepaid	prepaid	VERB
ftr-466	1273	23	forward	forward	ADJ
ftr-466	1273	24	contracts	contract	NOUN
ftr-466	1273	25	.	.	PUNCT
ftr-466	1274	1	b.	b.	PROPN
ftr-466	1274	2	anti	anti	ADJ
ftr-466	1274	3	-	-	ADJ
ftr-466	1274	4	abuse.-although	abuse.-although	PROPN
ftr-466	1274	5	this	this	DET
ftr-466	1274	6	article	article	NOUN
ftr-466	1274	7	does	do	AUX
ftr-466	1274	8	not	not	PART
ftr-466	1274	9	address	address	VERB
ftr-466	1274	10	the	the	DET
ftr-466	1274	11	taxation	taxation	NOUN
ftr-466	1274	12	of	of	ADP
ftr-466	1274	13	options	option	NOUN
ftr-466	1274	14	,	,	PUNCT
ftr-466	1274	15	it	it	PRON
ftr-466	1274	16	is	be	AUX
ftr-466	1274	17	necessary	necessary	ADJ
ftr-466	1274	18	to	to	PART
ftr-466	1274	19	deal	deal	VERB
ftr-466	1274	20	with	with	ADP
ftr-466	1274	21	deep	deep	ADJ
ftr-466	1274	22	in	in	ADP
ftr-466	1274	23	the	the	DET
ftr-466	1274	24	money	money	NOUN
ftr-466	1274	25	call	call	NOUN
ftr-466	1274	26	options	option	NOUN
ftr-466	1274	27	.	.	PUNCT
ftr-466	1275	1	a	a	DET
ftr-466	1275	2	deep	deep	ADJ
ftr-466	1275	3	in	in	ADP
ftr-466	1275	4	the	the	DET
ftr-466	1275	5	money	money	NOUN
ftr-466	1275	6	option	option	NOUN
ftr-466	1275	7	is	be	AUX
ftr-466	1275	8	an	an	DET
ftr-466	1275	9	option	option	NOUN
ftr-466	1275	10	contract	contract	NOUN
ftr-466	1275	11	in	in	ADP
ftr-466	1275	12	which	which	PRON
ftr-466	1275	13	the	the	DET
ftr-466	1275	14	holder	holder	NOUN
ftr-466	1275	15	pays	pay	VERB
ftr-466	1275	16	an	an	DET
ftr-466	1275	17	unusually	unusually	ADV
ftr-466	1275	18	large	large	ADJ
ftr-466	1275	19	option	option	NOUN
ftr-466	1275	20	premium	premium	NOUN
ftr-466	1275	21	in	in	ADP
ftr-466	1275	22	return	return	NOUN
ftr-466	1275	23	for	for	ADP
ftr-466	1275	24	receiving	receive	VERB
ftr-466	1275	25	an	an	DET
ftr-466	1275	26	option	option	NOUN
ftr-466	1275	27	contract	contract	NOUN
ftr-466	1275	28	that	that	PRON
ftr-466	1275	29	has	have	VERB
ftr-466	1275	30	a	a	DET
ftr-466	1275	31	strike	strike	NOUN
ftr-466	1275	32	price	price	NOUN
ftr-466	1275	33	that	that	PRON
ftr-466	1275	34	is	be	AUX
ftr-466	1275	35	significantly	significantly	ADV
ftr-466	1275	36	less	less	ADJ
ftr-466	1275	37	than	than	ADP
ftr-466	1275	38	the	the	DET
ftr-466	1275	39	current	current	ADJ
ftr-466	1275	40	trading	trading	NOUN
ftr-466	1275	41	price	price	NOUN
ftr-466	1275	42	of	of	ADP
ftr-466	1275	43	the	the	DET
ftr-466	1275	44	underlying	underlie	VERB
ftr-466	1275	45	property	property	NOUN
ftr-466	1275	46	.	.	PUNCT
ftr-466	1276	1	in	in	ADP
ftr-466	1276	2	order	order	NOUN
ftr-466	1276	3	to	to	PART
ftr-466	1276	4	prevent	prevent	VERB
ftr-466	1276	5	taxpayers	taxpayer	NOUN
ftr-466	1276	6	from	from	ADP
ftr-466	1276	7	structuring	structure	VERB
ftr-466	1276	8	their	their	PRON
ftr-466	1276	9	way	way	NOUN
ftr-466	1276	10	out	out	ADP
ftr-466	1276	11	of	of	ADP
ftr-466	1276	12	these	these	DET
ftr-466	1276	13	recommendations	recommendation	NOUN
ftr-466	1276	14	,	,	PUNCT
ftr-466	1276	15	deep	deep	ADJ
ftr-466	1276	16	in	in	ADP
ftr-466	1276	17	the	the	DET
ftr-466	1276	18	money	money	NOUN
ftr-466	1276	19	call	call	NOUN
ftr-466	1276	20	options	option	NOUN
ftr-466	1276	21	should	should	AUX
ftr-466	1276	22	be	be	AUX
ftr-466	1276	23	classified	classify	VERB
ftr-466	1276	24	and	and	CCONJ
ftr-466	1276	25	taxed	tax	VERB
ftr-466	1276	26	as	as	ADP
ftr-466	1276	27	partially	partially	ADV
ftr-466	1276	28	prepaid	prepay	VERB
ftr-466	1276	29	forward	forward	ADJ
ftr-466	1276	30	contracts	contract	NOUN
ftr-466	1276	31	.	.	PUNCT
ftr-466	1277	1	example	example	NOUN
ftr-466	1277	2	.	.	PUNCT
ftr-466	1278	1	x	x	PROPN
ftr-466	1278	2	co.	co.	PROPN
ftr-466	1278	3	stock	stock	NOUN
ftr-466	1278	4	is	be	AUX
ftr-466	1278	5	currently	currently	ADV
ftr-466	1278	6	trading	trade	VERB
ftr-466	1278	7	at	at	ADP
ftr-466	1278	8	$	$	SYM
ftr-466	1278	9	20	20	NUM
ftr-466	1278	10	a	a	DET
ftr-466	1278	11	share	share	NOUN
ftr-466	1278	12	.	.	PUNCT
ftr-466	1279	1	a	a	DET
ftr-466	1279	2	pays	pay	NOUN
ftr-466	1279	3	b	b	NOUN
ftr-466	1279	4	$	$	SYM
ftr-466	1279	5	17	17	NUM
ftr-466	1279	6	in	in	ADP
ftr-466	1279	7	return	return	NOUN
ftr-466	1279	8	for	for	ADP
ftr-466	1279	9	a	a	DET
ftr-466	1279	10	call	call	NOUN
ftr-466	1279	11	option	option	NOUN
ftr-466	1279	12	on	on	ADP
ftr-466	1279	13	x	x	PROPN
ftr-466	1279	14	co.	co.	PROPN
ftr-466	1279	15	stock	stock	NOUN
ftr-466	1279	16	that	that	PRON
ftr-466	1279	17	has	have	VERB
ftr-466	1279	18	a	a	DET
ftr-466	1279	19	strike	strike	NOUN
ftr-466	1279	20	price	price	NOUN
ftr-466	1279	21	of	of	ADP
ftr-466	1279	22	$	$	SYM
ftr-466	1279	23	1	1	NUM
ftr-466	1279	24	.	.	PUNCT
ftr-466	1280	1	the	the	DET
ftr-466	1280	2	option	option	NOUN
ftr-466	1280	3	expires	expire	VERB
ftr-466	1280	4	in	in	ADP
ftr-466	1280	5	two	two	NUM
ftr-466	1280	6	years	year	NOUN
ftr-466	1280	7	.	.	PUNCT
ftr-466	1281	1	the	the	DET
ftr-466	1281	2	option	option	NOUN
ftr-466	1281	3	in	in	ADP
ftr-466	1281	4	the	the	DET
ftr-466	1281	5	above	above	ADJ
ftr-466	1281	6	example	example	NOUN
ftr-466	1281	7	closely	closely	ADV
ftr-466	1281	8	resembles	resemble	VERB
ftr-466	1281	9	a	a	DET
ftr-466	1281	10	partially	partially	ADV
ftr-466	1281	11	prepaid	prepay	VERB
ftr-466	1281	12	forward	forward	ADJ
ftr-466	1281	13	contract	contract	NOUN
ftr-466	1281	14	,	,	PUNCT
ftr-466	1281	15	because	because	SCONJ
ftr-466	1281	16	a	a	PRON
ftr-466	1281	17	has	have	VERB
ftr-466	1281	18	an	an	DET
ftr-466	1281	19	economic	economic	ADJ
ftr-466	1281	20	obligation	obligation	NOUN
ftr-466	1281	21	to	to	PART
ftr-466	1281	22	purchase	purchase	VERB
ftr-466	1281	23	the	the	DET
ftr-466	1281	24	stock	stock	NOUN
ftr-466	1281	25	and	and	CCONJ
ftr-466	1281	26	that	that	SCONJ
ftr-466	1281	27	economic	economic	ADJ
ftr-466	1281	28	obligation	obligation	NOUN
ftr-466	1281	29	is	be	AUX
ftr-466	1281	30	,	,	PUNCT
ftr-466	1281	31	for	for	ADP
ftr-466	1281	32	all	all	DET
ftr-466	1281	33	practical	practical	ADJ
ftr-466	1281	34	purposes	purpose	NOUN
ftr-466	1281	35	,	,	PUNCT
ftr-466	1281	36	a	a	DET
ftr-466	1281	37	real	real	ADJ
ftr-466	1281	38	obligation	obligation	NOUN
ftr-466	1281	39	.	.	PUNCT
ftr-466	1282	1	this	this	PRON
ftr-466	1282	2	is	be	AUX
ftr-466	1282	3	because	because	SCONJ
ftr-466	1282	4	a	a	PRON
ftr-466	1282	5	has	have	AUX
ftr-466	1282	6	paid	pay	VERB
ftr-466	1282	7	$	$	SYM
ftr-466	1282	8	17	17	NUM
ftr-466	1282	9	for	for	ADP
ftr-466	1282	10	the	the	DET
ftr-466	1282	11	"	"	PUNCT
ftr-466	1282	12	right	right	NOUN
ftr-466	1282	13	"	"	PUNCT
ftr-466	1282	14	to	to	PART
ftr-466	1282	15	purchase	purchase	VERB
ftr-466	1282	16	an	an	DET
ftr-466	1282	17	asset	asset	NOUN
ftr-466	1282	18	that	that	SCONJ
ftr-466	1282	19	he	he	PRON
ftr-466	1282	20	will	will	AUX
ftr-466	1282	21	,	,	PUNCT
ftr-466	1282	22	in	in	ADP
ftr-466	1282	23	all	all	DET
ftr-466	1282	24	likelihood	likelihood	NOUN
ftr-466	1282	25	,	,	PUNCT
ftr-466	1282	26	purchase	purchase	NOUN
ftr-466	1282	27	.	.	PUNCT
ftr-466	1283	1	under	under	ADP
ftr-466	1283	2	current	current	ADJ
ftr-466	1283	3	law	law	NOUN
ftr-466	1283	4	,	,	PUNCT
ftr-466	1283	5	a	a	PRON
ftr-466	1283	6	will	will	AUX
ftr-466	1283	7	not	not	PART
ftr-466	1283	8	recognize	recognize	VERB
ftr-466	1283	9	any	any	DET
ftr-466	1283	10	example	example	NOUN
ftr-466	1283	11	.	.	PUNCT
ftr-466	1284	1	assume	assume	VERB
ftr-466	1284	2	the	the	DET
ftr-466	1284	3	same	same	ADJ
ftr-466	1284	4	facts	fact	NOUN
ftr-466	1284	5	above	above	ADV
ftr-466	1284	6	,	,	PUNCT
ftr-466	1284	7	except	except	SCONJ
ftr-466	1284	8	that	that	SCONJ
ftr-466	1284	9	the	the	DET
ftr-466	1284	10	recommendations	recommendation	NOUN
ftr-466	1284	11	in	in	ADP
ftr-466	1284	12	this	this	DET
ftr-466	1284	13	article	article	NOUN
ftr-466	1284	14	are	be	AUX
ftr-466	1284	15	in	in	ADP
ftr-466	1284	16	effect	effect	NOUN
ftr-466	1284	17	.	.	PUNCT
ftr-466	1285	1	f	f	PROPN
ftr-466	1285	2	must	must	AUX
ftr-466	1285	3	accrue	accrue	VERB
ftr-466	1285	4	$	$	SYM
ftr-466	1285	5	2	2	NUM
ftr-466	1285	6	of	of	ADP
ftr-466	1285	7	interest	interest	NOUN
ftr-466	1285	8	income	income	NOUN
ftr-466	1285	9	during	during	ADP
ftr-466	1285	10	the	the	DET
ftr-466	1285	11	two	two	NUM
ftr-466	1285	12	year	year	NOUN
ftr-466	1285	13	period	period	NOUN
ftr-466	1285	14	between	between	ADP
ftr-466	1285	15	the	the	DET
ftr-466	1285	16	contract	contract	NOUN
ftr-466	1285	17	date	date	NOUN
ftr-466	1285	18	and	and	CCONJ
ftr-466	1285	19	the	the	DET
ftr-466	1285	20	forward	forward	ADJ
ftr-466	1285	21	date	date	NOUN
ftr-466	1285	22	.	.	PUNCT
ftr-466	1286	1	that	that	SCONJ
ftr-466	1286	2	$	$	SYM
ftr-466	1286	3	2	2	NUM
ftr-466	1286	4	of	of	ADP
ftr-466	1286	5	interest	interest	NOUN
ftr-466	1286	6	is	be	AUX
ftr-466	1286	7	,	,	PUNCT
ftr-466	1286	8	by	by	ADP
ftr-466	1286	9	operation	operation	NOUN
ftr-466	1286	10	of	of	ADP
ftr-466	1286	11	the	the	DET
ftr-466	1286	12	oid	oid	NOUN
ftr-466	1286	13	rules	rule	NOUN
ftr-466	1286	14	,	,	PUNCT
ftr-466	1286	15	added	add	VERB
ftr-466	1286	16	to	to	ADP
ftr-466	1286	17	f	f	PROPN
ftr-466	1286	18	's	's	PART
ftr-466	1286	19	$	$	SYM
ftr-466	1286	20	18	18	NUM
ftr-466	1286	21	basis	basis	NOUN
ftr-466	1286	22	in	in	ADP
ftr-466	1286	23	the	the	DET
ftr-466	1286	24	forward	forward	ADJ
ftr-466	1286	25	contract	contract	NOUN
ftr-466	1286	26	.	.	PUNCT
ftr-466	1287	1	upon	upon	SCONJ
ftr-466	1287	2	receipt	receipt	NOUN
ftr-466	1287	3	of	of	ADP
ftr-466	1287	4	the	the	DET
ftr-466	1287	5	$	$	SYM
ftr-466	1287	6	22	22	NUM
ftr-466	1287	7	payment	payment	NOUN
ftr-466	1287	8	,	,	PUNCT
ftr-466	1287	9	f	f	PROPN
ftr-466	1287	10	recognizes	recognize	VERB
ftr-466	1287	11	$	$	SYM
ftr-466	1287	12	2	2	NUM
ftr-466	1287	13	of	of	ADP
ftr-466	1287	14	capital	capital	NOUN
ftr-466	1287	15	gain	gain	NOUN
ftr-466	1287	16	(	(	PUNCT
ftr-466	1287	17	sf2	sf2	NOUN
ftr-466	1287	18	amount	amount	NOUN
ftr-466	1287	19	realized	realize	VERB
ftr-466	1287	20	minus	minus	CCONJ
ftr-466	1287	21	$	$	SYM
ftr-466	1287	22	20	20	NUM
ftr-466	1287	23	basis	basis	NOUN
ftr-466	1287	24	)	)	PUNCT
ftr-466	1287	25	.	.	PUNCT
ftr-466	1288	1	f	f	PROPN
ftr-466	1288	2	recognizes	recognize	VERB
ftr-466	1288	3	a	a	DET
ftr-466	1288	4	total	total	NOUN
ftr-466	1288	5	of	of	ADP
ftr-466	1288	6	$	$	SYM
ftr-466	1288	7	4	4	NUM
ftr-466	1288	8	of	of	ADP
ftr-466	1288	9	income	income	NOUN
ftr-466	1288	10	from	from	ADP
ftr-466	1288	11	that	that	DET
ftr-466	1288	12	transaction	transaction	NOUN
ftr-466	1288	13	:	:	PUNCT
ftr-466	1288	14	$	$	SYM
ftr-466	1288	15	2	2	NUM
ftr-466	1288	16	of	of	ADP
ftr-466	1288	17	interest	interest	NOUN
ftr-466	1288	18	income	income	NOUN
ftr-466	1288	19	and	and	CCONJ
ftr-466	1288	20	$	$	SYM
ftr-466	1288	21	2	2	NUM
ftr-466	1288	22	of	of	ADP
ftr-466	1288	23	capital	capital	NOUN
ftr-466	1288	24	gain	gain	NOUN
ftr-466	1288	25	.	.	PUNCT
ftr-466	1289	1	the	the	DET
ftr-466	1289	2	double	double	ADJ
ftr-466	1289	3	taxation	taxation	NOUN
ftr-466	1289	4	that	that	PRON
ftr-466	1289	5	results	result	VERB
ftr-466	1289	6	under	under	ADP
ftr-466	1289	7	the	the	DET
ftr-466	1289	8	first	first	ADJ
ftr-466	1289	9	example	example	NOUN
ftr-466	1289	10	is	be	AUX
ftr-466	1289	11	unfair	unfair	ADJ
ftr-466	1289	12	.	.	PUNCT
ftr-466	1290	1	the	the	DET
ftr-466	1290	2	problem	problem	NOUN
ftr-466	1290	3	with	with	ADP
ftr-466	1290	4	prepaid	prepay	VERB
ftr-466	1290	5	forward	forward	ADJ
ftr-466	1290	6	contracts	contract	NOUN
ftr-466	1290	7	is	be	AUX
ftr-466	1290	8	that	that	SCONJ
ftr-466	1290	9	the	the	DET
ftr-466	1290	10	purchaser	purchaser	NOUN
ftr-466	1290	11	is	be	AUX
ftr-466	1290	12	free	free	ADJ
ftr-466	1290	13	to	to	PART
ftr-466	1290	14	defer	defer	VERB
ftr-466	1290	15	the	the	DET
ftr-466	1290	16	receipt	receipt	NOUN
ftr-466	1290	17	of	of	ADP
ftr-466	1290	18	interest	interest	NOUN
ftr-466	1290	19	income	income	NOUN
ftr-466	1290	20	and	and	CCONJ
ftr-466	1290	21	then	then	ADV
ftr-466	1290	22	treat	treat	VERB
ftr-466	1290	23	that	that	DET
ftr-466	1290	24	interest	interest	NOUN
ftr-466	1290	25	income	income	NOUN
ftr-466	1290	26	as	as	ADP
ftr-466	1290	27	capital	capital	NOUN
ftr-466	1290	28	gain	gain	NOUN
ftr-466	1290	29	.	.	PUNCT
ftr-466	1291	1	these	these	DET
ftr-466	1291	2	problems	problem	NOUN
ftr-466	1291	3	should	should	AUX
ftr-466	1291	4	be	be	AUX
ftr-466	1291	5	solved	solve	VERB
ftr-466	1291	6	by	by	ADP
ftr-466	1291	7	correcting	correct	VERB
ftr-466	1291	8	these	these	DET
ftr-466	1291	9	timing	timing	NOUN
ftr-466	1291	10	and	and	CCONJ
ftr-466	1291	11	character	character	NOUN
ftr-466	1291	12	distortions	distortion	NOUN
ftr-466	1291	13	without	without	ADP
ftr-466	1291	14	subjecting	subject	VERB
ftr-466	1291	15	the	the	DET
ftr-466	1291	16	same	same	ADJ
ftr-466	1291	17	item	item	NOUN
ftr-466	1291	18	of	of	ADP
ftr-466	1291	19	income	income	NOUN
ftr-466	1291	20	to	to	ADP
ftr-466	1291	21	double	double	ADJ
ftr-466	1291	22	taxation	taxation	NOUN
ftr-466	1291	23	.	.	PUNCT
ftr-466	1292	1	thus	thus	ADV
ftr-466	1292	2	,	,	PUNCT
ftr-466	1292	3	if	if	SCONJ
ftr-466	1292	4	the	the	DET
ftr-466	1292	5	service	service	NOUN
ftr-466	1292	6	promulgated	promulgate	VERB
ftr-466	1292	7	regulations	regulation	NOUN
ftr-466	1292	8	under	under	ADP
ftr-466	1292	9	§	§	PROPN
ftr-466	1292	10	446(b	446(b	PROPN
ftr-466	1292	11	)	)	PUNCT
ftr-466	1292	12	that	that	PRON
ftr-466	1292	13	adopted	adopt	VERB
ftr-466	1292	14	the	the	DET
ftr-466	1292	15	above	above	ADJ
ftr-466	1292	16	recommendations	recommendation	NOUN
ftr-466	1292	17	,	,	PUNCT
ftr-466	1292	18	it	it	PRON
ftr-466	1292	19	would	would	AUX
ftr-466	1292	20	have	have	VERB
ftr-466	1292	21	to	to	PART
ftr-466	1292	22	be	be	AUX
ftr-466	1292	23	cognizant	cognizant	ADJ
ftr-466	1292	24	of	of	ADP
ftr-466	1292	25	the	the	DET
ftr-466	1292	26	potential	potential	ADJ
ftr-466	1292	27	double	double	ADJ
ftr-466	1292	28	taxation	taxation	NOUN
ftr-466	1292	29	issue	issue	NOUN
ftr-466	1292	30	.	.	PUNCT
ftr-466	1293	1	19971	19971	NUM
ftr-466	1293	2	florida	florida	PROPN
ftr-466	1293	3	tax	tax	PROPN
ftr-466	1293	4	review	review	NOUN
ftr-466	1293	5	interest	interest	NOUN
ftr-466	1293	6	income	income	NOUN
ftr-466	1293	7	on	on	ADP
ftr-466	1293	8	that	that	DET
ftr-466	1293	9	option	option	NOUN
ftr-466	1293	10	premium	premium	NOUN
ftr-466	1293	11	.	.	PUNCT
ftr-466	1294	1	thus	thus	ADV
ftr-466	1294	2	,	,	PUNCT
ftr-466	1294	3	a	a	PRON
ftr-466	1294	4	could	could	AUX
ftr-466	1294	5	effectively	effectively	ADV
ftr-466	1294	6	avoid	avoid	VERB
ftr-466	1294	7	the	the	DET
ftr-466	1294	8	above	above	ADJ
ftr-466	1294	9	recommendations	recommendation	NOUN
ftr-466	1294	10	.	.	PUNCT
ftr-466	1295	1	there	there	PRON
ftr-466	1295	2	is	be	VERB
ftr-466	1295	3	no	no	DET
ftr-466	1295	4	real	real	ADJ
ftr-466	1295	5	distinction	distinction	NOUN
ftr-466	1295	6	between	between	ADP
ftr-466	1295	7	a	a	DET
ftr-466	1295	8	deep	deep	ADJ
ftr-466	1295	9	in	in	ADP
ftr-466	1295	10	the	the	DET
ftr-466	1295	11	money	money	NOUN
ftr-466	1295	12	option	option	NOUN
ftr-466	1295	13	and	and	CCONJ
ftr-466	1295	14	a	a	DET
ftr-466	1295	15	partially	partially	ADV
ftr-466	1295	16	prepaid	prepay	VERB
ftr-466	1295	17	forward	forward	ADJ
ftr-466	1295	18	contract	contract	NOUN
ftr-466	1295	19	.	.	PUNCT
ftr-466	1296	1	we	we	PRON
ftr-466	1296	2	should	should	AUX
ftr-466	1296	3	draw	draw	VERB
ftr-466	1296	4	a	a	DET
ftr-466	1296	5	bright	bright	ADJ
ftr-466	1296	6	line	line	NOUN
ftr-466	1296	7	between	between	ADP
ftr-466	1296	8	deep	deep	ADJ
ftr-466	1296	9	in	in	ADP
ftr-466	1296	10	the	the	DET
ftr-466	1296	11	money	money	NOUN
ftr-466	1296	12	options	option	NOUN
ftr-466	1296	13	and	and	CCONJ
ftr-466	1296	14	in	in	ADP
ftr-466	1296	15	the	the	DET
ftr-466	1296	16	money	money	NOUN
ftr-466	1296	17	options	option	NOUN
ftr-466	1296	18	,	,	PUNCT
ftr-466	1296	19	perhaps	perhaps	ADV
ftr-466	1296	20	based	base	VERB
ftr-466	1296	21	on	on	ADP
ftr-466	1296	22	the	the	DET
ftr-466	1296	23	percentage	percentage	NOUN
ftr-466	1296	24	of	of	ADP
ftr-466	1296	25	the	the	DET
ftr-466	1296	26	current	current	ADJ
ftr-466	1296	27	trading	trading	NOUN
ftr-466	1296	28	price	price	NOUN
ftr-466	1296	29	that	that	PRON
ftr-466	1296	30	is	be	AUX
ftr-466	1296	31	paid	pay	VERB
ftr-466	1296	32	as	as	ADP
ftr-466	1296	33	an	an	DET
ftr-466	1296	34	option	option	NOUN
ftr-466	1296	35	premium	premium	NOUN
ftr-466	1296	36	,	,	PUNCT
ftr-466	1296	37	and	and	CCONJ
ftr-466	1296	38	treat	treat	VERB
ftr-466	1296	39	deep	deep	ADV
ftr-466	1296	40	in	in	ADP
ftr-466	1296	41	the	the	DET
ftr-466	1296	42	money	money	NOUN
ftr-466	1296	43	call	call	NOUN
ftr-466	1296	44	options	option	NOUN
ftr-466	1296	45	as	as	SCONJ
ftr-466	1296	46	partially	partially	ADV
ftr-466	1296	47	prepaid	prepay	VERB
ftr-466	1296	48	forward	forward	ADJ
ftr-466	1296	49	contracts	contract	NOUN
ftr-466	1296	50	.	.	PUNCT
ftr-466	1297	1	b.	b.	NOUN
ftr-466	1297	2	recommendations	recommendation	NOUN
ftr-466	1297	3	for	for	ADP
ftr-466	1297	4	gold	gold	NOUN
ftr-466	1297	5	notes	note	NOUN
ftr-466	1297	6	the	the	DET
ftr-466	1297	7	following	follow	VERB
ftr-466	1297	8	section	section	NOUN
ftr-466	1297	9	of	of	ADP
ftr-466	1297	10	this	this	DET
ftr-466	1297	11	article	article	NOUN
ftr-466	1297	12	will	will	AUX
ftr-466	1297	13	(	(	PUNCT
ftr-466	1297	14	1	1	X
ftr-466	1297	15	)	)	PUNCT
ftr-466	1297	16	provide	provide	VERB
ftr-466	1297	17	a	a	DET
ftr-466	1297	18	set	set	NOUN
ftr-466	1297	19	of	of	ADP
ftr-466	1297	20	rules	rule	NOUN
ftr-466	1297	21	for	for	ADP
ftr-466	1297	22	the	the	DET
ftr-466	1297	23	taxation	taxation	NOUN
ftr-466	1297	24	of	of	ADP
ftr-466	1297	25	gold	gold	NOUN
ftr-466	1297	26	notes	note	NOUN
ftr-466	1297	27	and	and	CCONJ
ftr-466	1297	28	two	two	NUM
ftr-466	1297	29	cdis	cdis	NOUN
ftr-466	1297	30	that	that	PRON
ftr-466	1297	31	constitute	constitute	VERB
ftr-466	1297	32	variations	variation	NOUN
ftr-466	1297	33	of	of	ADP
ftr-466	1297	34	the	the	DET
ftr-466	1297	35	gold	gold	NOUN
ftr-466	1297	36	note	note	NOUN
ftr-466	1297	37	,	,	PUNCT
ftr-466	1297	38	and	and	CCONJ
ftr-466	1297	39	(	(	PUNCT
ftr-466	1297	40	2	2	X
ftr-466	1297	41	)	)	PUNCT
ftr-466	1297	42	apply	apply	VERB
ftr-466	1297	43	these	these	DET
ftr-466	1297	44	rules	rule	NOUN
ftr-466	1297	45	to	to	ADP
ftr-466	1297	46	the	the	DET
ftr-466	1297	47	gold	gold	NOUN
ftr-466	1297	48	note	note	NOUN
ftr-466	1297	49	and	and	CCONJ
ftr-466	1297	50	the	the	DET
ftr-466	1297	51	two	two	NUM
ftr-466	1297	52	variations	variation	NOUN
ftr-466	1297	53	.	.	PUNCT
ftr-466	1298	1	1	1	X
ftr-466	1298	2	.	.	X
ftr-466	1298	3	gold	gold	NOUN
ftr-466	1298	4	notes	note	NOUN
ftr-466	1298	5	with	with	ADP
ftr-466	1298	6	fully	fully	ADV
ftr-466	1298	7	contingent	contingent	ADJ
ftr-466	1298	8	principal	principal	NOUN
ftr-466	1298	9	and	and	CCONJ
ftr-466	1298	10	interest.-where	interest.-where	NOUN
ftr-466	1298	11	the	the	DET
ftr-466	1298	12	principal	principal	NOUN
ftr-466	1298	13	and	and	CCONJ
ftr-466	1298	14	interest	interest	NOUN
ftr-466	1298	15	components	component	NOUN
ftr-466	1298	16	of	of	ADP
ftr-466	1298	17	an	an	DET
ftr-466	1298	18	obligation	obligation	NOUN
ftr-466	1298	19	are	be	AUX
ftr-466	1298	20	contingent	contingent	ADJ
ftr-466	1298	21	upon	upon	SCONJ
ftr-466	1298	22	the	the	DET
ftr-466	1298	23	value	value	NOUN
ftr-466	1298	24	of	of	ADP
ftr-466	1298	25	some	some	DET
ftr-466	1298	26	other	other	ADJ
ftr-466	1298	27	asset	asset	NOUN
ftr-466	1298	28	,	,	PUNCT
ftr-466	1298	29	the	the	DET
ftr-466	1298	30	obligation	obligation	NOUN
ftr-466	1298	31	should	should	AUX
ftr-466	1298	32	not	not	PART
ftr-466	1298	33	be	be	AUX
ftr-466	1298	34	treated	treat	VERB
ftr-466	1298	35	as	as	ADP
ftr-466	1298	36	debt	debt	NOUN
ftr-466	1298	37	.	.	PUNCT
ftr-466	1299	1	contingent	contingent	ADJ
ftr-466	1299	2	principal	principal	NOUN
ftr-466	1299	3	should	should	AUX
ftr-466	1299	4	be	be	AUX
ftr-466	1299	5	viewed	view	VERB
ftr-466	1299	6	as	as	ADP
ftr-466	1299	7	the	the	DET
ftr-466	1299	8	antithesis	antithesis	NOUN
ftr-466	1299	9	of	of	ADP
ftr-466	1299	10	debt	debt	NOUN
ftr-466	1299	11	.	.	PUNCT
ftr-466	1300	1	that	that	PRON
ftr-466	1300	2	does	do	AUX
ftr-466	1300	3	not	not	PART
ftr-466	1300	4	mean	mean	VERB
ftr-466	1300	5	,	,	PUNCT
ftr-466	1300	6	however	however	ADV
ftr-466	1300	7	,	,	PUNCT
ftr-466	1300	8	that	that	SCONJ
ftr-466	1300	9	the	the	DET
ftr-466	1300	10	obligation	obligation	NOUN
ftr-466	1300	11	should	should	AUX
ftr-466	1300	12	be	be	AUX
ftr-466	1300	13	viewed	view	VERB
ftr-466	1300	14	as	as	ADP
ftr-466	1300	15	equity	equity	NOUN
ftr-466	1300	16	in	in	ADP
ftr-466	1300	17	the	the	DET
ftr-466	1300	18	issuer	issuer	NOUN
ftr-466	1300	19	of	of	ADP
ftr-466	1300	20	the	the	DET
ftr-466	1300	21	obligation	obligation	NOUN
ftr-466	1300	22	in	in	ADP
ftr-466	1300	23	question	question	NOUN
ftr-466	1300	24	.	.	PUNCT
ftr-466	1301	1	60	60	NUM
ftr-466	1301	2	when	when	SCONJ
ftr-466	1301	3	analyzing	analyze	VERB
ftr-466	1301	4	the	the	DET
ftr-466	1301	5	tax	tax	NOUN
ftr-466	1301	6	treatment	treatment	NOUN
ftr-466	1301	7	of	of	ADP
ftr-466	1301	8	the	the	DET
ftr-466	1301	9	purchaser	purchaser	NOUN
ftr-466	1301	10	of	of	ADP
ftr-466	1301	11	a	a	DET
ftr-466	1301	12	gold	gold	NOUN
ftr-466	1301	13	note	note	NOUN
ftr-466	1301	14	,	,	PUNCT
ftr-466	1301	15	one	one	PRON
ftr-466	1301	16	must	must	AUX
ftr-466	1301	17	determine	determine	VERB
ftr-466	1301	18	the	the	DET
ftr-466	1301	19	nature	nature	NOUN
ftr-466	1301	20	of	of	ADP
ftr-466	1301	21	the	the	DET
ftr-466	1301	22	purchaser	purchaser	NOUN
ftr-466	1301	23	's	's	PART
ftr-466	1301	24	investment.16	investment.16	PROPN
ftr-466	1301	25	'	'	PART
ftr-466	1301	26	a	a	DET
ftr-466	1301	27	gold	gold	NOUN
ftr-466	1301	28	note	note	NOUN
ftr-466	1301	29	is	be	AUX
ftr-466	1301	30	practically	practically	ADV
ftr-466	1301	31	identical	identical	ADJ
ftr-466	1301	32	to	to	ADP
ftr-466	1301	33	a	a	DET
ftr-466	1301	34	cash	cash	NOUN
ftr-466	1301	35	-	-	PUNCT
ftr-466	1301	36	settled	settle	VERB
ftr-466	1301	37	,	,	PUNCT
ftr-466	1301	38	prepaid	prepay	VERB
ftr-466	1301	39	forward	forward	ADJ
ftr-466	1301	40	contract	contract	NOUN
ftr-466	1301	41	on	on	ADP
ftr-466	1301	42	gold	gold	NOUN
ftr-466	1301	43	.	.	PUNCT
ftr-466	1302	1	an	an	DET
ftr-466	1302	2	investor	investor	NOUN
ftr-466	1302	3	who	who	PRON
ftr-466	1302	4	purchases	purchase	VERB
ftr-466	1302	5	a	a	DET
ftr-466	1302	6	gold	gold	NOUN
ftr-466	1302	7	note	note	NOUN
ftr-466	1302	8	receives	receive	VERB
ftr-466	1302	9	the	the	DET
ftr-466	1302	10	same	same	ADJ
ftr-466	1302	11	legal	legal	ADJ
ftr-466	1302	12	rights	right	NOUN
ftr-466	1302	13	that	that	PRON
ftr-466	1302	14	she	she	PRON
ftr-466	1302	15	would	would	AUX
ftr-466	1302	16	have	have	AUX
ftr-466	1302	17	received	receive	VERB
ftr-466	1302	18	had	have	AUX
ftr-466	1302	19	she	she	PRON
ftr-466	1302	20	purchased	purchase	VERB
ftr-466	1302	21	a	a	DET
ftr-466	1302	22	cash	cash	NOUN
ftr-466	1302	23	-	-	PUNCT
ftr-466	1302	24	settled	settle	VERB
ftr-466	1302	25	,	,	PUNCT
ftr-466	1302	26	prepaid	prepay	VERB
ftr-466	1302	27	forward	forward	ADJ
ftr-466	1302	28	contract	contract	NOUN
ftr-466	1302	29	on	on	ADP
ftr-466	1302	30	the	the	DET
ftr-466	1302	31	underlying	underlie	VERB
ftr-466	1302	32	property	property	NOUN
ftr-466	1302	33	.	.	PUNCT
ftr-466	1303	1	that	that	PRON
ftr-466	1303	2	is	is	ADV
ftr-466	1303	3	,	,	PUNCT
ftr-466	1303	4	neither	neither	CCONJ
ftr-466	1303	5	the	the	DET
ftr-466	1303	6	purchaser	purchaser	NOUN
ftr-466	1303	7	of	of	ADP
ftr-466	1303	8	a	a	DET
ftr-466	1303	9	gold	gold	NOUN
ftr-466	1303	10	note	note	NOUN
ftr-466	1303	11	,	,	PUNCT
ftr-466	1303	12	nor	nor	CCONJ
ftr-466	1303	13	the	the	DET
ftr-466	1303	14	purchaser	purchaser	NOUN
ftr-466	1303	15	of	of	ADP
ftr-466	1303	16	a	a	DET
ftr-466	1303	17	cash	cash	NOUN
ftr-466	1303	18	-	-	PUNCT
ftr-466	1303	19	settled	settle	VERB
ftr-466	1303	20	,	,	PUNCT
ftr-466	1303	21	prepaid	prepay	VERB
ftr-466	1303	22	forward	forward	ADJ
ftr-466	1303	23	contract	contract	NOUN
ftr-466	1303	24	on	on	ADP
ftr-466	1303	25	gold	gold	NOUN
ftr-466	1303	26	,	,	PUNCT
ftr-466	1303	27	is	be	AUX
ftr-466	1303	28	entitled	entitle	VERB
ftr-466	1303	29	to	to	PART
ftr-466	1303	30	receive	receive	VERB
ftr-466	1303	31	the	the	DET
ftr-466	1303	32	underlying	underlie	VERB
ftr-466	1303	33	property	property	NOUN
ftr-466	1303	34	.	.	PUNCT
ftr-466	1304	1	rather	rather	ADV
ftr-466	1304	2	,	,	PUNCT
ftr-466	1304	3	the	the	DET
ftr-466	1304	4	purchaser	purchaser	NOUN
ftr-466	1304	5	of	of	ADP
ftr-466	1304	6	a	a	DET
ftr-466	1304	7	gold	gold	NOUN
ftr-466	1304	8	note	note	NOUN
ftr-466	1304	9	and	and	CCONJ
ftr-466	1304	10	the	the	DET
ftr-466	1304	11	purchaser	purchaser	NOUN
ftr-466	1304	12	of	of	ADP
ftr-466	1304	13	a	a	DET
ftr-466	1304	14	cash	cash	NOUN
ftr-466	1304	15	-	-	PUNCT
ftr-466	1304	16	settled	settle	VERB
ftr-466	1304	17	,	,	PUNCT
ftr-466	1304	18	prepaid	prepay	VERB
ftr-466	1304	19	forward	forward	ADJ
ftr-466	1304	20	contract	contract	NOUN
ftr-466	1304	21	on	on	ADP
ftr-466	1304	22	gold	gold	NOUN
ftr-466	1304	23	160	160	NUM
ftr-466	1304	24	.	.	PUNCT
ftr-466	1305	1	the	the	DET
ftr-466	1305	2	issues	issue	NOUN
ftr-466	1305	3	in	in	ADP
ftr-466	1305	4	this	this	DET
ftr-466	1305	5	article	article	NOUN
ftr-466	1305	6	center	center	NOUN
ftr-466	1305	7	,	,	PUNCT
ftr-466	1305	8	for	for	ADP
ftr-466	1305	9	the	the	DET
ftr-466	1305	10	most	most	ADJ
ftr-466	1305	11	part	part	NOUN
ftr-466	1305	12	,	,	PUNCT
ftr-466	1305	13	around	around	ADP
ftr-466	1305	14	the	the	DET
ftr-466	1305	15	timing	timing	NOUN
ftr-466	1305	16	and	and	CCONJ
ftr-466	1305	17	character	character	NOUN
ftr-466	1305	18	of	of	ADP
ftr-466	1305	19	income	income	NOUN
ftr-466	1305	20	from	from	ADP
ftr-466	1305	21	cdis	cdis	PROPN
ftr-466	1305	22	.	.	PUNCT
ftr-466	1306	1	the	the	DET
ftr-466	1306	2	source	source	NOUN
ftr-466	1306	3	issue	issue	NOUN
ftr-466	1306	4	has	have	AUX
ftr-466	1306	5	,	,	PUNCT
ftr-466	1306	6	for	for	ADP
ftr-466	1306	7	the	the	DET
ftr-466	1306	8	most	most	ADJ
ftr-466	1306	9	part	part	NOUN
ftr-466	1306	10	,	,	PUNCT
ftr-466	1306	11	been	be	AUX
ftr-466	1306	12	relegated	relegate	VERB
ftr-466	1306	13	to	to	ADP
ftr-466	1306	14	the	the	DET
ftr-466	1306	15	back	back	ADJ
ftr-466	1306	16	burner	burner	NOUN
ftr-466	1306	17	.	.	PUNCT
ftr-466	1307	1	the	the	DET
ftr-466	1307	2	timing	timing	NOUN
ftr-466	1307	3	and	and	CCONJ
ftr-466	1307	4	character	character	NOUN
ftr-466	1307	5	issues	issue	NOUN
ftr-466	1307	6	have	have	AUX
ftr-466	1307	7	,	,	PUNCT
ftr-466	1307	8	however	however	ADV
ftr-466	1307	9	,	,	PUNCT
ftr-466	1307	10	been	be	VERB
ftr-466	1307	11	the	the	DET
ftr-466	1307	12	subject	subject	NOUN
ftr-466	1307	13	of	of	ADP
ftr-466	1307	14	much	much	ADJ
ftr-466	1307	15	debate	debate	NOUN
ftr-466	1307	16	among	among	ADP
ftr-466	1307	17	the	the	DET
ftr-466	1307	18	commentators	commentator	NOUN
ftr-466	1307	19	.	.	PUNCT
ftr-466	1308	1	new	new	PROPN
ftr-466	1308	2	york	york	PROPN
ftr-466	1308	3	state	state	PROPN
ftr-466	1308	4	bar	bar	PROPN
ftr-466	1308	5	association	association	NOUN
ftr-466	1308	6	tax	tax	NOUN
ftr-466	1308	7	section	section	NOUN
ftr-466	1308	8	&	&	CCONJ
ftr-466	1308	9	aba	aba	PROPN
ftr-466	1308	10	tax	tax	NOUN
ftr-466	1308	11	section	section	NOUN
ftr-466	1308	12	,	,	PUNCT
ftr-466	1308	13	supra	supra	PROPN
ftr-466	1308	14	note	note	NOUN
ftr-466	1308	15	74	74	NUM
ftr-466	1308	16	,	,	PUNCT
ftr-466	1308	17	at	at	ADP
ftr-466	1308	18	1242	1242	NUM
ftr-466	1308	19	-	-	SYM
ftr-466	1308	20	45	45	NUM
ftr-466	1308	21	.	.	PUNCT
ftr-466	1309	1	the	the	DET
ftr-466	1309	2	author	author	NOUN
ftr-466	1309	3	believes	believe	VERB
ftr-466	1309	4	that	that	SCONJ
ftr-466	1309	5	much	much	ADJ
ftr-466	1309	6	of	of	ADP
ftr-466	1309	7	this	this	DET
ftr-466	1309	8	debate	debate	NOUN
ftr-466	1309	9	results	result	NOUN
ftr-466	1309	10	from	from	ADP
ftr-466	1309	11	the	the	DET
ftr-466	1309	12	absence	absence	NOUN
ftr-466	1309	13	of	of	ADP
ftr-466	1309	14	a	a	DET
ftr-466	1309	15	framework	framework	NOUN
ftr-466	1309	16	for	for	ADP
ftr-466	1309	17	the	the	DET
ftr-466	1309	18	taxation	taxation	NOUN
ftr-466	1309	19	of	of	ADP
ftr-466	1309	20	cash	cash	NOUN
ftr-466	1309	21	-	-	PUNCT
ftr-466	1309	22	settled	settle	VERB
ftr-466	1309	23	,	,	PUNCT
ftr-466	1309	24	prepaid	prepay	VERB
ftr-466	1309	25	forward	forward	ADJ
ftr-466	1309	26	contracts	contract	NOUN
ftr-466	1309	27	.	.	PUNCT
ftr-466	1310	1	under	under	ADP
ftr-466	1310	2	current	current	ADJ
ftr-466	1310	3	law	law	NOUN
ftr-466	1310	4	,	,	PUNCT
ftr-466	1310	5	at	at	ADP
ftr-466	1310	6	least	least	ADJ
ftr-466	1310	7	some	some	PRON
ftr-466	1310	8	portion	portion	NOUN
ftr-466	1310	9	of	of	ADP
ftr-466	1310	10	the	the	DET
ftr-466	1310	11	gain	gain	NOUN
ftr-466	1310	12	or	or	CCONJ
ftr-466	1310	13	loss	loss	NOUN
ftr-466	1310	14	from	from	ADP
ftr-466	1310	15	the	the	DET
ftr-466	1310	16	sale	sale	NOUN
ftr-466	1310	17	or	or	CCONJ
ftr-466	1310	18	cancellation	cancellation	NOUN
ftr-466	1310	19	of	of	ADP
ftr-466	1310	20	a	a	DET
ftr-466	1310	21	prepaid	prepay	VERB
ftr-466	1310	22	forward	forward	ADJ
ftr-466	1310	23	contract	contract	NOUN
ftr-466	1310	24	will	will	AUX
ftr-466	1310	25	,	,	PUNCT
ftr-466	1310	26	in	in	ADP
ftr-466	1310	27	the	the	DET
ftr-466	1310	28	hands	hand	NOUN
ftr-466	1310	29	of	of	ADP
ftr-466	1310	30	a	a	DET
ftr-466	1310	31	private	private	ADJ
ftr-466	1310	32	investor	investor	NOUN
ftr-466	1310	33	,	,	PUNCT
ftr-466	1310	34	qualify	qualify	VERB
ftr-466	1310	35	as	as	ADP
ftr-466	1310	36	capital	capital	NOUN
ftr-466	1310	37	.	.	PUNCT
ftr-466	1311	1	irc	irc	PROPN
ftr-466	1311	2	§	§	ADJ
ftr-466	1311	3	1234a	1234a	NUM
ftr-466	1311	4	.	.	PUNCT
ftr-466	1312	1	therefore	therefore	ADV
ftr-466	1312	2	,	,	PUNCT
ftr-466	1312	3	the	the	DET
ftr-466	1312	4	classification	classification	NOUN
ftr-466	1312	5	of	of	ADP
ftr-466	1312	6	some	some	DET
ftr-466	1312	7	portion	portion	NOUN
ftr-466	1312	8	of	of	ADP
ftr-466	1312	9	the	the	DET
ftr-466	1312	10	return	return	NOUN
ftr-466	1312	11	from	from	ADP
ftr-466	1312	12	a	a	DET
ftr-466	1312	13	cdi	cdi	NOUN
ftr-466	1312	14	that	that	PRON
ftr-466	1312	15	resembles	resemble	VERB
ftr-466	1312	16	a	a	DET
ftr-466	1312	17	cashsettled	cashsettle	VERB
ftr-466	1312	18	,	,	PUNCT
ftr-466	1312	19	prepaid	prepay	VERB
ftr-466	1312	20	forward	forward	ADJ
ftr-466	1312	21	contract	contract	NOUN
ftr-466	1312	22	as	as	ADP
ftr-466	1312	23	capital	capital	NOUN
ftr-466	1312	24	gain	gain	NOUN
ftr-466	1312	25	should	should	AUX
ftr-466	1312	26	not	not	PART
ftr-466	1312	27	spark	spark	VERB
ftr-466	1312	28	controversy	controversy	NOUN
ftr-466	1312	29	.	.	PUNCT
ftr-466	1313	1	the	the	DET
ftr-466	1313	2	only	only	ADJ
ftr-466	1313	3	question	question	NOUN
ftr-466	1313	4	is	be	AUX
ftr-466	1313	5	the	the	DET
ftr-466	1313	6	extent	extent	NOUN
ftr-466	1313	7	to	to	PART
ftr-466	1313	8	which	which	PRON
ftr-466	1313	9	that	that	DET
ftr-466	1313	10	return	return	NOUN
ftr-466	1313	11	should	should	AUX
ftr-466	1313	12	be	be	AUX
ftr-466	1313	13	classified	classify	VERB
ftr-466	1313	14	as	as	ADP
ftr-466	1313	15	capital	capital	NOUN
ftr-466	1313	16	.	.	PUNCT
ftr-466	1314	1	161	161	NUM
ftr-466	1314	2	.	.	PUNCT
ftr-466	1315	1	to	to	ADP
ftr-466	1315	2	the	the	DET
ftr-466	1315	3	extent	extent	NOUN
ftr-466	1315	4	that	that	SCONJ
ftr-466	1315	5	the	the	DET
ftr-466	1315	6	gold	gold	NOUN
ftr-466	1315	7	note	note	NOUN
ftr-466	1315	8	does	do	AUX
ftr-466	1315	9	not	not	PART
ftr-466	1315	10	have	have	AUX
ftr-466	1315	11	an	an	DET
ftr-466	1315	12	underlying	underlying	ADJ
ftr-466	1315	13	property	property	NOUN
ftr-466	1315	14	,	,	PUNCT
ftr-466	1315	15	it	it	PRON
ftr-466	1315	16	seems	seem	VERB
ftr-466	1315	17	fair	fair	ADJ
ftr-466	1315	18	to	to	PART
ftr-466	1315	19	say	say	VERB
ftr-466	1315	20	that	that	SCONJ
ftr-466	1315	21	the	the	DET
ftr-466	1315	22	purchaser	purchaser	NOUN
ftr-466	1315	23	of	of	ADP
ftr-466	1315	24	such	such	DET
ftr-466	1315	25	a	a	DET
ftr-466	1315	26	note	note	NOUN
ftr-466	1315	27	has	have	AUX
ftr-466	1315	28	made	make	VERB
ftr-466	1315	29	a	a	DET
ftr-466	1315	30	loan	loan	NOUN
ftr-466	1315	31	followed	follow	VERB
ftr-466	1315	32	by	by	ADP
ftr-466	1315	33	a	a	DET
ftr-466	1315	34	bet	bet	NOUN
ftr-466	1315	35	.	.	PUNCT
ftr-466	1316	1	for	for	ADP
ftr-466	1316	2	example	example	NOUN
ftr-466	1316	3	,	,	PUNCT
ftr-466	1316	4	if	if	SCONJ
ftr-466	1316	5	y	y	PROPN
ftr-466	1316	6	lends	lend	VERB
ftr-466	1316	7	$	$	SYM
ftr-466	1316	8	1,000	1,000	NUM
ftr-466	1316	9	to	to	ADP
ftr-466	1316	10	z	z	NOUN
ftr-466	1316	11	in	in	ADP
ftr-466	1316	12	return	return	NOUN
ftr-466	1316	13	for	for	ADP
ftr-466	1316	14	either	either	CCONJ
ftr-466	1316	15	$	$	SYM
ftr-466	1316	16	1,000	1,000	NUM
ftr-466	1316	17	or	or	CCONJ
ftr-466	1316	18	$	$	SYM
ftr-466	1316	19	0	0	NUM
ftr-466	1316	20	,	,	PUNCT
ftr-466	1316	21	depending	depend	VERB
ftr-466	1316	22	on	on	ADP
ftr-466	1316	23	the	the	DET
ftr-466	1316	24	roll	roll	NOUN
ftr-466	1316	25	of	of	ADP
ftr-466	1316	26	a	a	DET
ftr-466	1316	27	dice	dice	NOUN
ftr-466	1316	28	on	on	ADP
ftr-466	1316	29	the	the	DET
ftr-466	1316	30	maturity	maturity	NOUN
ftr-466	1316	31	date	date	NOUN
ftr-466	1316	32	of	of	ADP
ftr-466	1316	33	the	the	DET
ftr-466	1316	34	loan	loan	NOUN
ftr-466	1316	35	,	,	PUNCT
ftr-466	1316	36	y	y	PROPN
ftr-466	1316	37	has	have	AUX
ftr-466	1316	38	really	really	ADV
ftr-466	1316	39	loaned	loan	VERB
ftr-466	1316	40	z	z	PROPN
ftr-466	1316	41	$	$	SYM
ftr-466	1316	42	1,000	1,000	NUM
ftr-466	1316	43	for	for	ADP
ftr-466	1316	44	adequate	adequate	ADJ
ftr-466	1316	45	interest	interest	NOUN
ftr-466	1316	46	and	and	CCONJ
ftr-466	1316	47	then	then	ADV
ftr-466	1316	48	wagered	wager	VERB
ftr-466	1316	49	the	the	DET
ftr-466	1316	50	proceeds	proceed	NOUN
ftr-466	1316	51	of	of	ADP
ftr-466	1316	52	that	that	DET
ftr-466	1316	53	loan	loan	NOUN
ftr-466	1316	54	.	.	PUNCT
ftr-466	1317	1	see	see	VERB
ftr-466	1317	2	hariton	hariton	NOUN
ftr-466	1317	3	,	,	PUNCT
ftr-466	1317	4	supra	supra	PROPN
ftr-466	1317	5	note	note	NOUN
ftr-466	1317	6	148	148	NUM
ftr-466	1317	7	,	,	PUNCT
ftr-466	1317	8	at	at	ADP
ftr-466	1317	9	733	733	NUM
ftr-466	1317	10	-	-	SYM
ftr-466	1317	11	38	38	NUM
ftr-466	1317	12	.	.	PUNCT
ftr-466	1318	1	[	[	X
ftr-466	1318	2	vol	vol	NOUN
ftr-466	1318	3	3:8	3:8	NUM
ftr-466	1318	4	economically	economically	ADV
ftr-466	1318	5	equivalent	equivalent	ADJ
ftr-466	1318	6	financial	financial	ADJ
ftr-466	1318	7	instruments	instrument	NOUN
ftr-466	1318	8	both	both	PRON
ftr-466	1318	9	receive	receive	VERB
ftr-466	1318	10	the	the	DET
ftr-466	1318	11	same	same	ADJ
ftr-466	1318	12	thing	thing	NOUN
ftr-466	1318	13	-	-	PUNCT
ftr-466	1318	14	the	the	DET
ftr-466	1318	15	right	right	NOUN
ftr-466	1318	16	to	to	ADP
ftr-466	1318	17	a	a	DET
ftr-466	1318	18	payment	payment	NOUN
ftr-466	1318	19	in	in	ADP
ftr-466	1318	20	the	the	DET
ftr-466	1318	21	future	future	NOUN
ftr-466	1318	22	equal	equal	ADJ
ftr-466	1318	23	to	to	ADP
ftr-466	1318	24	the	the	DET
ftr-466	1318	25	spot	spot	NOUN
ftr-466	1318	26	price	price	NOUN
ftr-466	1318	27	of	of	ADP
ftr-466	1318	28	a	a	DET
ftr-466	1318	29	certain	certain	ADJ
ftr-466	1318	30	amount	amount	NOUN
ftr-466	1318	31	of	of	ADP
ftr-466	1318	32	gold	gold	NOUN
ftr-466	1318	33	.	.	PUNCT
ftr-466	1319	1	hence	hence	ADV
ftr-466	1319	2	,	,	PUNCT
ftr-466	1319	3	both	both	PRON
ftr-466	1319	4	of	of	ADP
ftr-466	1319	5	these	these	DET
ftr-466	1319	6	purchasers	purchaser	NOUN
ftr-466	1319	7	receive	receive	VERB
ftr-466	1319	8	only	only	ADV
ftr-466	1319	9	creditors	creditor	NOUN
ftr-466	1319	10	'	'	PART
ftr-466	1319	11	rights	right	NOUN
ftr-466	1319	12	against	against	ADP
ftr-466	1319	13	their	their	PRON
ftr-466	1319	14	respective	respective	ADJ
ftr-466	1319	15	counterparties	counterpartie	NOUN
ftr-466	1319	16	.	.	PUNCT
ftr-466	1320	1	'62	'62	VERB
ftr-466	1320	2	the	the	DET
ftr-466	1320	3	gold	gold	NOUN
ftr-466	1320	4	note	note	NOUN
ftr-466	1320	5	should	should	AUX
ftr-466	1320	6	be	be	AUX
ftr-466	1320	7	classified	classify	VERB
ftr-466	1320	8	and	and	CCONJ
ftr-466	1320	9	taxed	tax	VERB
ftr-466	1320	10	as	as	ADP
ftr-466	1320	11	a	a	DET
ftr-466	1320	12	cash	cash	NOUN
ftr-466	1320	13	-	-	PUNCT
ftr-466	1320	14	settled	settle	VERB
ftr-466	1320	15	,	,	PUNCT
ftr-466	1320	16	prepaid	prepay	VERB
ftr-466	1320	17	forward	forward	ADJ
ftr-466	1320	18	contract	contract	NOUN
ftr-466	1320	19	on	on	ADP
ftr-466	1320	20	gold	gold	NOUN
ftr-466	1320	21	.	.	PUNCT
ftr-466	1321	1	63	63	NUM
ftr-466	1321	2	the	the	DET
ftr-466	1321	3	basis	basis	NOUN
ftr-466	1321	4	for	for	ADP
ftr-466	1321	5	this	this	DET
ftr-466	1321	6	assertion	assertion	NOUN
ftr-466	1321	7	does	do	AUX
ftr-466	1321	8	not	not	PART
ftr-466	1321	9	lie	lie	VERB
ftr-466	1321	10	in	in	ADP
ftr-466	1321	11	the	the	DET
ftr-466	1321	12	realm	realm	NOUN
ftr-466	1321	13	of	of	ADP
ftr-466	1321	14	"	"	PUNCT
ftr-466	1321	15	form	form	NOUN
ftr-466	1321	16	over	over	ADP
ftr-466	1321	17	substance	substance	NOUN
ftr-466	1321	18	.	.	PUNCT
ftr-466	1321	19	"	"	PUNCT
ftr-466	1322	1	because	because	SCONJ
ftr-466	1322	2	a	a	DET
ftr-466	1322	3	gold	gold	NOUN
ftr-466	1322	4	note	note	NOUN
ftr-466	1322	5	and	and	CCONJ
ftr-466	1322	6	a	a	DET
ftr-466	1322	7	cash	cash	NOUN
ftr-466	1322	8	-	-	PUNCT
ftr-466	1322	9	settled	settle	VERB
ftr-466	1322	10	,	,	PUNCT
ftr-466	1322	11	prepaid	prepay	VERB
ftr-466	1322	12	forward	forward	ADJ
ftr-466	1322	13	contract	contract	NOUN
ftr-466	1322	14	on	on	ADP
ftr-466	1322	15	gold	gold	NOUN
ftr-466	1322	16	are	be	AUX
ftr-466	1322	17	identical	identical	ADJ
ftr-466	1322	18	in	in	ADP
ftr-466	1322	19	both	both	PRON
ftr-466	1322	20	form	form	NOUN
ftr-466	1322	21	and	and	CCONJ
ftr-466	1322	22	substance	substance	NOUN
ftr-466	1322	23	,	,	PUNCT
ftr-466	1322	24	the	the	DET
ftr-466	1322	25	label	label	NOUN
ftr-466	1322	26	that	that	PRON
ftr-466	1322	27	the	the	DET
ftr-466	1322	28	parties	party	NOUN
ftr-466	1322	29	attach	attach	VERB
ftr-466	1322	30	to	to	ADP
ftr-466	1322	31	the	the	DET
ftr-466	1322	32	gold	gold	NOUN
ftr-466	1322	33	note	note	NOUN
ftr-466	1322	34	should	should	AUX
ftr-466	1322	35	be	be	AUX
ftr-466	1322	36	disregarded	disregard	VERB
ftr-466	1322	37	.	.	PUNCT
ftr-466	1323	1	simply	simply	ADV
ftr-466	1323	2	put	put	VERB
ftr-466	1323	3	,	,	PUNCT
ftr-466	1323	4	the	the	DET
ftr-466	1323	5	code	code	NOUN
ftr-466	1323	6	should	should	AUX
ftr-466	1323	7	not	not	PART
ftr-466	1323	8	permit	permit	VERB
ftr-466	1323	9	an	an	DET
ftr-466	1323	10	investor	investor	NOUN
ftr-466	1323	11	to	to	PART
ftr-466	1323	12	manipulate	manipulate	VERB
ftr-466	1323	13	the	the	DET
ftr-466	1323	14	timing	timing	NOUN
ftr-466	1323	15	,	,	PUNCT
ftr-466	1323	16	character	character	NOUN
ftr-466	1323	17	,	,	PUNCT
ftr-466	1323	18	and	and	CCONJ
ftr-466	1323	19	source	source	NOUN
ftr-466	1323	20	of	of	ADP
ftr-466	1323	21	her	her	PRON
ftr-466	1323	22	income	income	NOUN
ftr-466	1323	23	simply	simply	ADV
ftr-466	1323	24	by	by	ADP
ftr-466	1323	25	altering	alter	VERB
ftr-466	1323	26	the	the	DET
ftr-466	1323	27	label	label	NOUN
ftr-466	1323	28	attached	attach	VERB
ftr-466	1323	29	to	to	ADP
ftr-466	1323	30	(	(	PUNCT
ftr-466	1323	31	as	as	SCONJ
ftr-466	1323	32	distinguished	distinguish	VERB
ftr-466	1323	33	from	from	ADP
ftr-466	1323	34	the	the	DET
ftr-466	1323	35	form	form	NOUN
ftr-466	1323	36	of	of	ADP
ftr-466	1323	37	)	)	PUNCT
ftr-466	1323	38	her	her	PRON
ftr-466	1323	39	investment	investment	NOUN
ftr-466	1323	40	.	.	PUNCT
ftr-466	1324	1	2	2	X
ftr-466	1324	2	.	.	X
ftr-466	1324	3	gold	gold	NOUN
ftr-466	1324	4	notes	note	NOUN
ftr-466	1324	5	with	with	ADP
ftr-466	1324	6	fully	fully	ADV
ftr-466	1324	7	contingent	contingent	ADJ
ftr-466	1324	8	principal	principal	NOUN
ftr-466	1324	9	and	and	CCONJ
ftr-466	1324	10	noncontingent	noncontingent	NOUN
ftr-466	1324	11	interest.-a	interest.-a	NOUN
ftr-466	1324	12	gold	gold	NOUN
ftr-466	1324	13	note	note	NOUN
ftr-466	1324	14	could	could	AUX
ftr-466	1324	15	conceivably	conceivably	ADV
ftr-466	1324	16	provide	provide	VERB
ftr-466	1324	17	for	for	ADP
ftr-466	1324	18	periodic	periodic	ADJ
ftr-466	1324	19	interest	interest	NOUN
ftr-466	1324	20	payments	payment	NOUN
ftr-466	1324	21	followed	follow	VERB
ftr-466	1324	22	by	by	ADP
ftr-466	1324	23	a	a	DET
ftr-466	1324	24	payment	payment	NOUN
ftr-466	1324	25	at	at	ADP
ftr-466	1324	26	maturity	maturity	NOUN
ftr-466	1324	27	equal	equal	ADJ
ftr-466	1324	28	to	to	ADP
ftr-466	1324	29	the	the	DET
ftr-466	1324	30	value	value	NOUN
ftr-466	1324	31	of	of	ADP
ftr-466	1324	32	a	a	DET
ftr-466	1324	33	certain	certain	ADJ
ftr-466	1324	34	amount	amount	NOUN
ftr-466	1324	35	of	of	ADP
ftr-466	1324	36	gold	gold	NOUN
ftr-466	1324	37	(	(	PUNCT
ftr-466	1324	38	a	a	DET
ftr-466	1324	39	"	"	PUNCT
ftr-466	1324	40	guaranteed	guarantee	VERB
ftr-466	1324	41	interest	interest	NOUN
ftr-466	1324	42	gold	gold	NOUN
ftr-466	1324	43	note	note	NOUN
ftr-466	1324	44	"	"	PUNCT
ftr-466	1324	45	)	)	PUNCT
ftr-466	1324	46	.	.	PUNCT
ftr-466	1325	1	because	because	SCONJ
ftr-466	1325	2	the	the	DET
ftr-466	1325	3	repayment	repayment	NOUN
ftr-466	1325	4	of	of	ADP
ftr-466	1325	5	principal	principal	NOUN
ftr-466	1325	6	on	on	ADP
ftr-466	1325	7	a	a	DET
ftr-466	1325	8	guaranteed	guarantee	VERB
ftr-466	1325	9	interest	interest	NOUN
ftr-466	1325	10	gold	gold	NOUN
ftr-466	1325	11	note	note	NOUN
ftr-466	1325	12	is	be	AUX
ftr-466	1325	13	fully	fully	ADV
ftr-466	1325	14	contingent	contingent	ADJ
ftr-466	1325	15	,	,	PUNCT
ftr-466	1325	16	that	that	DET
ftr-466	1325	17	instrument	instrument	NOUN
ftr-466	1325	18	should	should	AUX
ftr-466	1325	19	be	be	AUX
ftr-466	1325	20	treated	treat	VERB
ftr-466	1325	21	as	as	ADP
ftr-466	1325	22	a	a	DET
ftr-466	1325	23	loan	loan	NOUN
ftr-466	1325	24	coupled	couple	VERB
ftr-466	1325	25	with	with	ADP
ftr-466	1325	26	a	a	DET
ftr-466	1325	27	cash	cash	NOUN
ftr-466	1325	28	-	-	PUNCT
ftr-466	1325	29	settled	settle	VERB
ftr-466	1325	30	,	,	PUNCT
ftr-466	1325	31	nonprepaid	nonprepaid	VERB
ftr-466	1325	32	forward	forward	ADJ
ftr-466	1325	33	contract	contract	NOUN
ftr-466	1325	34	.	.	PUNCT
ftr-466	1326	1	"6	"6	VERB
ftr-466	1326	2	if	if	SCONJ
ftr-466	1326	3	the	the	DET
ftr-466	1326	4	recommendations	recommendation	NOUN
ftr-466	1326	5	in	in	ADP
ftr-466	1326	6	this	this	DET
ftr-466	1326	7	article	article	NOUN
ftr-466	1326	8	were	be	AUX
ftr-466	1326	9	adopted	adopt	VERB
ftr-466	1326	10	,	,	PUNCT
ftr-466	1326	11	a	a	DET
ftr-466	1326	12	guaranteed	guarantee	VERB
ftr-466	1326	13	interest	interest	NOUN
ftr-466	1326	14	gold	gold	NOUN
ftr-466	1326	15	note	note	NOUN
ftr-466	1326	16	would	would	AUX
ftr-466	1326	17	not	not	PART
ftr-466	1326	18	be	be	AUX
ftr-466	1326	19	taxed	tax	VERB
ftr-466	1326	20	any	any	PRON
ftr-466	1326	21	differently	differently	ADV
ftr-466	1326	22	than	than	ADP
ftr-466	1326	23	a	a	DET
ftr-466	1326	24	gold	gold	NOUN
ftr-466	1326	25	note	note	NOUN
ftr-466	1326	26	.	.	PUNCT
ftr-466	1327	1	this	this	PRON
ftr-466	1327	2	is	be	AUX
ftr-466	1327	3	because	because	SCONJ
ftr-466	1327	4	the	the	DET
ftr-466	1327	5	purchaser	purchaser	NOUN
ftr-466	1327	6	of	of	ADP
ftr-466	1327	7	a	a	DET
ftr-466	1327	8	gold	gold	NOUN
ftr-466	1327	9	note	note	NOUN
ftr-466	1327	10	will	will	AUX
ftr-466	1327	11	be	be	AUX
ftr-466	1327	12	required	require	VERB
ftr-466	1327	13	to	to	PART
ftr-466	1327	14	accrue	accrue	VERB
ftr-466	1327	15	interest	interest	NOUN
ftr-466	1327	16	income	income	NOUN
ftr-466	1327	17	between	between	ADP
ftr-466	1327	18	the	the	DET
ftr-466	1327	19	purchase	purchase	NOUN
ftr-466	1327	20	date	date	NOUN
ftr-466	1327	21	and	and	CCONJ
ftr-466	1327	22	the	the	DET
ftr-466	1327	23	forward	forward	ADJ
ftr-466	1327	24	date	date	NOUN
ftr-466	1327	25	.	.	PUNCT
ftr-466	1328	1	because	because	SCONJ
ftr-466	1328	2	the	the	DET
ftr-466	1328	3	guaranteed	guarantee	VERB
ftr-466	1328	4	interest	interest	NOUN
ftr-466	1328	5	gold	gold	NOUN
ftr-466	1328	6	note	note	NOUN
ftr-466	1328	7	already	already	ADV
ftr-466	1328	8	provides	provide	VERB
ftr-466	1328	9	for	for	ADP
ftr-466	1328	10	periodic	periodic	ADJ
ftr-466	1328	11	interest	interest	NOUN
ftr-466	1328	12	payments	payment	NOUN
ftr-466	1328	13	,	,	PUNCT
ftr-466	1328	14	the	the	DET
ftr-466	1328	15	purchaser	purchaser	NOUN
ftr-466	1328	16	of	of	ADP
ftr-466	1328	17	that	that	DET
ftr-466	1328	18	note	note	NOUN
ftr-466	1328	19	will	will	AUX
ftr-466	1328	20	include	include	VERB
ftr-466	1328	21	these	these	DET
ftr-466	1328	22	interest	interest	NOUN
ftr-466	1328	23	payments	payment	NOUN
ftr-466	1328	24	in	in	ADP
ftr-466	1328	25	income	income	NOUN
ftr-466	1328	26	as	as	SCONJ
ftr-466	1328	27	they	they	PRON
ftr-466	1328	28	are	be	AUX
ftr-466	1328	29	received	receive	VERB
ftr-466	1328	30	.	.	PUNCT
ftr-466	1329	1	the	the	DET
ftr-466	1329	2	amount	amount	NOUN
ftr-466	1329	3	of	of	ADP
ftr-466	1329	4	gain	gain	NOUN
ftr-466	1329	5	or	or	CCONJ
ftr-466	1329	6	loss	loss	NOUN
ftr-466	1329	7	recognized	recognize	VERB
ftr-466	1329	8	by	by	ADP
ftr-466	1329	9	a	a	DET
ftr-466	1329	10	purchaser	purchaser	NOUN
ftr-466	1329	11	of	of	ADP
ftr-466	1329	12	a	a	DET
ftr-466	1329	13	guaranteed	guarantee	VERB
ftr-466	1329	14	interest	interest	NOUN
ftr-466	1329	15	gold	gold	NOUN
ftr-466	1329	16	note	note	NOUN
ftr-466	1329	17	upon	upon	SCONJ
ftr-466	1329	18	the	the	DET
ftr-466	1329	19	maturity	maturity	NOUN
ftr-466	1329	20	of	of	ADP
ftr-466	1329	21	that	that	DET
ftr-466	1329	22	note	note	NOUN
ftr-466	1329	23	should	should	AUX
ftr-466	1329	24	not	not	PART
ftr-466	1329	25	differ	differ	VERB
ftr-466	1329	26	from	from	ADP
ftr-466	1329	27	the	the	DET
ftr-466	1329	28	amount	amount	NOUN
ftr-466	1329	29	of	of	ADP
ftr-466	1329	30	gain	gain	NOUN
ftr-466	1329	31	or	or	CCONJ
ftr-466	1329	32	loss	loss	NOUN
ftr-466	1329	33	recognized	recognize	VERB
ftr-466	1329	34	by	by	ADP
ftr-466	1329	35	the	the	DET
ftr-466	1329	36	purchaser	purchaser	NOUN
ftr-466	1329	37	of	of	ADP
ftr-466	1329	38	a	a	DET
ftr-466	1329	39	gold	gold	NOUN
ftr-466	1329	40	162	162	NUM
ftr-466	1329	41	.	.	PUNCT
ftr-466	1330	1	this	this	DET
ftr-466	1330	2	analysis	analysis	NOUN
ftr-466	1330	3	raises	raise	VERB
ftr-466	1330	4	an	an	DET
ftr-466	1330	5	interesting	interesting	ADJ
ftr-466	1330	6	question	question	NOUN
ftr-466	1330	7	:	:	PUNCT
ftr-466	1330	8	are	be	AUX
ftr-466	1330	9	cash	cash	NOUN
ftr-466	1330	10	-	-	PUNCT
ftr-466	1330	11	settled	settle	VERB
ftr-466	1330	12	,	,	PUNCT
ftr-466	1330	13	prepaid	prepay	VERB
ftr-466	1330	14	forward	forward	ADJ
ftr-466	1330	15	contracts	contract	NOUN
ftr-466	1330	16	cdis	cdis	PROPN
ftr-466	1330	17	subject	subject	ADJ
ftr-466	1330	18	to	to	ADP
ftr-466	1330	19	the	the	DET
ftr-466	1330	20	cdi	cdi	PROPN
ftr-466	1330	21	regulations	regulation	NOUN
ftr-466	1330	22	?	?	PUNCT
ftr-466	1331	1	the	the	DET
ftr-466	1331	2	author	author	NOUN
ftr-466	1331	3	believes	believe	VERB
ftr-466	1331	4	that	that	SCONJ
ftr-466	1331	5	we	we	PRON
ftr-466	1331	6	should	should	AUX
ftr-466	1331	7	focus	focus	VERB
ftr-466	1331	8	on	on	ADP
ftr-466	1331	9	recharacterizing	recharacterize	VERB
ftr-466	1331	10	the	the	DET
ftr-466	1331	11	gold	gold	NOUN
ftr-466	1331	12	note	note	NOUN
ftr-466	1331	13	as	as	ADP
ftr-466	1331	14	a	a	DET
ftr-466	1331	15	cash	cash	NOUN
ftr-466	1331	16	-	-	PUNCT
ftr-466	1331	17	settled	settle	VERB
ftr-466	1331	18	,	,	PUNCT
ftr-466	1331	19	prepaid	prepay	VERB
ftr-466	1331	20	forward	forward	ADJ
ftr-466	1331	21	contract	contract	NOUN
ftr-466	1331	22	rather	rather	ADV
ftr-466	1331	23	than	than	ADP
ftr-466	1331	24	the	the	DET
ftr-466	1331	25	reverse	reverse	NOUN
ftr-466	1331	26	,	,	PUNCT
ftr-466	1331	27	because	because	SCONJ
ftr-466	1331	28	investors	investor	NOUN
ftr-466	1331	29	may	may	AUX
ftr-466	1331	30	agree	agree	VERB
ftr-466	1331	31	to	to	PART
ftr-466	1331	32	cash	cash	AUX
ftr-466	1331	33	settle	settle	VERB
ftr-466	1331	34	a	a	DET
ftr-466	1331	35	forward	forward	ADJ
ftr-466	1331	36	contract	contract	NOUN
ftr-466	1331	37	at	at	ADP
ftr-466	1331	38	some	some	DET
ftr-466	1331	39	time	time	NOUN
ftr-466	1331	40	after	after	ADP
ftr-466	1331	41	the	the	DET
ftr-466	1331	42	execution	execution	NOUN
ftr-466	1331	43	of	of	ADP
ftr-466	1331	44	the	the	DET
ftr-466	1331	45	contract	contract	NOUN
ftr-466	1331	46	.	.	PUNCT
ftr-466	1332	1	drawing	draw	VERB
ftr-466	1332	2	a	a	DET
ftr-466	1332	3	distinction	distinction	NOUN
ftr-466	1332	4	between	between	ADP
ftr-466	1332	5	the	the	DET
ftr-466	1332	6	situation	situation	NOUN
ftr-466	1332	7	where	where	SCONJ
ftr-466	1332	8	the	the	DET
ftr-466	1332	9	parties	party	NOUN
ftr-466	1332	10	agree	agree	VERB
ftr-466	1332	11	upon	upon	SCONJ
ftr-466	1332	12	execution	execution	NOUN
ftr-466	1332	13	of	of	ADP
ftr-466	1332	14	the	the	DET
ftr-466	1332	15	contract	contract	NOUN
ftr-466	1332	16	to	to	PART
ftr-466	1332	17	settle	settle	VERB
ftr-466	1332	18	the	the	DET
ftr-466	1332	19	contract	contract	NOUN
ftr-466	1332	20	in	in	ADP
ftr-466	1332	21	cash	cash	NOUN
ftr-466	1332	22	and	and	CCONJ
ftr-466	1332	23	the	the	DET
ftr-466	1332	24	situation	situation	NOUN
ftr-466	1332	25	where	where	SCONJ
ftr-466	1332	26	the	the	DET
ftr-466	1332	27	parties	party	NOUN
ftr-466	1332	28	agree	agree	VERB
ftr-466	1332	29	at	at	ADP
ftr-466	1332	30	some	some	DET
ftr-466	1332	31	later	later	ADJ
ftr-466	1332	32	time	time	NOUN
ftr-466	1332	33	to	to	PART
ftr-466	1332	34	settle	settle	VERB
ftr-466	1332	35	the	the	DET
ftr-466	1332	36	contract	contract	NOUN
ftr-466	1332	37	in	in	ADP
ftr-466	1332	38	cash	cash	NOUN
ftr-466	1332	39	would	would	AUX
ftr-466	1332	40	further	far	ADV
ftr-466	1332	41	open	open	VERB
ftr-466	1332	42	the	the	DET
ftr-466	1332	43	door	door	NOUN
ftr-466	1332	44	to	to	PART
ftr-466	1332	45	selective	selective	ADJ
ftr-466	1332	46	taxation	taxation	NOUN
ftr-466	1332	47	.	.	PUNCT
ftr-466	1333	1	163	163	NUM
ftr-466	1333	2	.	.	PUNCT
ftr-466	1334	1	as	as	SCONJ
ftr-466	1334	2	will	will	AUX
ftr-466	1334	3	be	be	AUX
ftr-466	1334	4	discussed	discuss	VERB
ftr-466	1334	5	below	below	ADV
ftr-466	1334	6	,	,	PUNCT
ftr-466	1334	7	this	this	DET
ftr-466	1334	8	recommendation	recommendation	NOUN
ftr-466	1334	9	takes	take	VERB
ftr-466	1334	10	account	account	NOUN
ftr-466	1334	11	of	of	ADP
ftr-466	1334	12	the	the	DET
ftr-466	1334	13	capital	capital	NOUN
ftr-466	1334	14	contract	contract	NOUN
ftr-466	1334	15	component	component	NOUN
ftr-466	1334	16	of	of	ADP
ftr-466	1334	17	the	the	DET
ftr-466	1334	18	gold	gold	NOUN
ftr-466	1334	19	note	note	NOUN
ftr-466	1334	20	,	,	PUNCT
ftr-466	1334	21	see	see	VERB
ftr-466	1334	22	hariton	hariton	NOUN
ftr-466	1334	23	,	,	PUNCT
ftr-466	1334	24	contingent	contingent	ADJ
ftr-466	1334	25	debt	debt	NOUN
ftr-466	1334	26	,	,	PUNCT
ftr-466	1334	27	supra	supra	PROPN
ftr-466	1334	28	note	note	NOUN
ftr-466	1334	29	68	68	NUM
ftr-466	1334	30	.	.	PUNCT
ftr-466	1335	1	at	at	ADP
ftr-466	1335	2	1231	1231	NUM
ftr-466	1335	3	,	,	PUNCT
ftr-466	1335	4	while	while	SCONJ
ftr-466	1335	5	at	at	ADP
ftr-466	1335	6	the	the	DET
ftr-466	1335	7	same	same	ADJ
ftr-466	1335	8	time	time	NOUN
ftr-466	1335	9	insuring	insure	VERB
ftr-466	1335	10	that	that	PRON
ftr-466	1335	11	economically	economically	ADV
ftr-466	1335	12	equivalent	equivalent	ADJ
ftr-466	1335	13	rinancial	rinancial	NOUN
ftr-466	1335	14	instruments	instrument	NOUN
ftr-466	1335	15	give	give	VERB
ftr-466	1335	16	rise	rise	NOUN
ftr-466	1335	17	to	to	ADP
ftr-466	1335	18	income	income	NOUN
ftr-466	1335	19	that	that	PRON
ftr-466	1335	20	is	be	AUX
ftr-466	1335	21	identical	identical	ADJ
ftr-466	1335	22	as	as	ADP
ftr-466	1335	23	to	to	ADP
ftr-466	1335	24	character	character	NOUN
ftr-466	1335	25	and	and	CCONJ
ftr-466	1335	26	source	source	NOUN
ftr-466	1335	27	.	.	PUNCT
ftr-466	1335	28	164	164	NUM
ftr-466	1335	29	.	.	PUNCT
ftr-466	1336	1	this	this	DET
ftr-466	1336	2	rule	rule	NOUN
ftr-466	1336	3	should	should	AUX
ftr-466	1336	4	apply	apply	VERB
ftr-466	1336	5	even	even	ADV
ftr-466	1336	6	if	if	SCONJ
ftr-466	1336	7	the	the	DET
ftr-466	1336	8	sum	sum	NOUN
ftr-466	1336	9	of	of	ADP
ftr-466	1336	10	the	the	DET
ftr-466	1336	11	interest	interest	NOUN
ftr-466	1336	12	payments	payment	NOUN
ftr-466	1336	13	equals	equal	VERB
ftr-466	1336	14	the	the	DET
ftr-466	1336	15	issue	issue	NOUN
ftr-466	1336	16	price	price	NOUN
ftr-466	1336	17	of	of	ADP
ftr-466	1336	18	the	the	DET
ftr-466	1336	19	note	note	NOUN
ftr-466	1336	20	.	.	PUNCT
ftr-466	1337	1	in	in	ADP
ftr-466	1337	2	that	that	DET
ftr-466	1337	3	case	case	NOUN
ftr-466	1337	4	,	,	PUNCT
ftr-466	1337	5	the	the	DET
ftr-466	1337	6	purchaser	purchaser	NOUN
ftr-466	1337	7	would	would	AUX
ftr-466	1337	8	be	be	AUX
ftr-466	1337	9	required	require	VERB
ftr-466	1337	10	to	to	PART
ftr-466	1337	11	accrue	accrue	VERB
ftr-466	1337	12	the	the	DET
ftr-466	1337	13	interest	interest	NOUN
ftr-466	1337	14	over	over	ADP
ftr-466	1337	15	the	the	DET
ftr-466	1337	16	life	life	NOUN
ftr-466	1337	17	of	of	ADP
ftr-466	1337	18	the	the	DET
ftr-466	1337	19	loan	loan	NOUN
ftr-466	1337	20	and	and	CCONJ
ftr-466	1337	21	then	then	ADV
ftr-466	1337	22	recognize	recognize	VERB
ftr-466	1337	23	capital	capital	NOUN
ftr-466	1337	24	gain	gain	NOUN
ftr-466	1337	25	or	or	CCONJ
ftr-466	1337	26	loss	loss	NOUN
ftr-466	1337	27	on	on	ADP
ftr-466	1337	28	maturity	maturity	NOUN
ftr-466	1337	29	.	.	PUNCT
ftr-466	1338	1	this	this	PRON
ftr-466	1338	2	is	be	AUX
ftr-466	1338	3	the	the	DET
ftr-466	1338	4	easiest	easy	ADJ
ftr-466	1338	5	way	way	NOUN
ftr-466	1338	6	to	to	PART
ftr-466	1338	7	tax	tax	VERB
ftr-466	1338	8	the	the	DET
ftr-466	1338	9	time	time	NOUN
ftr-466	1338	10	value	value	NOUN
ftr-466	1338	11	component	component	NOUN
ftr-466	1338	12	of	of	ADP
ftr-466	1338	13	the	the	DET
ftr-466	1338	14	note	note	NOUN
ftr-466	1338	15	.	.	PUNCT
ftr-466	1339	1	19971	19971	NUM
ftr-466	1339	2	florida	florida	PROPN
ftr-466	1339	3	tax	tax	NOUN
ftr-466	1339	4	review	review	NOUN
ftr-466	1339	5	note	note	NOUN
ftr-466	1339	6	,	,	PUNCT
ftr-466	1339	7	because	because	SCONJ
ftr-466	1339	8	the	the	DET
ftr-466	1339	9	amount	amount	NOUN
ftr-466	1339	10	of	of	ADP
ftr-466	1339	11	gold	gold	NOUN
ftr-466	1339	12	underlying	underlie	VERB
ftr-466	1339	13	the	the	DET
ftr-466	1339	14	guaranteed	guarantee	VERB
ftr-466	1339	15	interest	interest	NOUN
ftr-466	1339	16	gold	gold	NOUN
ftr-466	1339	17	note	note	NOUN
ftr-466	1339	18	would	would	AUX
ftr-466	1339	19	be	be	AUX
ftr-466	1339	20	reduced	reduce	VERB
ftr-466	1339	21	to	to	PART
ftr-466	1339	22	reflect	reflect	VERB
ftr-466	1339	23	the	the	DET
ftr-466	1339	24	fact	fact	NOUN
ftr-466	1339	25	that	that	SCONJ
ftr-466	1339	26	the	the	DET
ftr-466	1339	27	issuer	issuer	NOUN
ftr-466	1339	28	of	of	ADP
ftr-466	1339	29	that	that	DET
ftr-466	1339	30	note	note	NOUN
ftr-466	1339	31	must	must	AUX
ftr-466	1339	32	make	make	VERB
ftr-466	1339	33	periodic	periodic	ADJ
ftr-466	1339	34	interest	interest	NOUN
ftr-466	1339	35	payments	payment	NOUN
ftr-466	1339	36	to	to	ADP
ftr-466	1339	37	the	the	DET
ftr-466	1339	38	purchaser	purchaser	NOUN
ftr-466	1339	39	.	.	PUNCT
ftr-466	1340	1	3	3	X
ftr-466	1340	2	.	.	X
ftr-466	1340	3	gold	gold	NOUN
ftr-466	1340	4	notes	note	NOUN
ftr-466	1340	5	with	with	ADP
ftr-466	1340	6	partially	partially	ADV
ftr-466	1340	7	contingent	contingent	ADJ
ftr-466	1340	8	principal	principal	ADJ
ftr-466	1340	9	a.	a.	NOUN
ftr-466	1340	10	introduction.-assurming	introduction.-assurme	VERB
ftr-466	1340	11	that	that	SCONJ
ftr-466	1340	12	the	the	DET
ftr-466	1340	13	above	above	ADJ
ftr-466	1340	14	recommendations	recommendation	NOUN
ftr-466	1340	15	represent	represent	VERB
ftr-466	1340	16	sound	sound	ADJ
ftr-466	1340	17	tax	tax	NOUN
ftr-466	1340	18	policy	policy	NOUN
ftr-466	1340	19	,	,	PUNCT
ftr-466	1340	20	one	one	PRON
ftr-466	1340	21	must	must	AUX
ftr-466	1340	22	address	address	VERB
ftr-466	1340	23	a	a	DET
ftr-466	1340	24	much	much	ADV
ftr-466	1340	25	harder	hard	ADJ
ftr-466	1340	26	question	question	NOUN
ftr-466	1340	27	:	:	PUNCT
ftr-466	1340	28	what	what	PRON
ftr-466	1340	29	is	be	AUX
ftr-466	1340	30	the	the	DET
ftr-466	1340	31	appropriate	appropriate	ADJ
ftr-466	1340	32	tax	tax	NOUN
ftr-466	1340	33	treatment	treatment	NOUN
ftr-466	1340	34	of	of	ADP
ftr-466	1340	35	an	an	DET
ftr-466	1340	36	instrument	instrument	NOUN
ftr-466	1340	37	with	with	ADP
ftr-466	1340	38	respect	respect	NOUN
ftr-466	1340	39	to	to	ADP
ftr-466	1340	40	which	which	PRON
ftr-466	1340	41	only	only	ADV
ftr-466	1340	42	a	a	DET
ftr-466	1340	43	portion	portion	NOUN
ftr-466	1340	44	of	of	ADP
ftr-466	1340	45	the	the	DET
ftr-466	1340	46	principal	principal	NOUN
ftr-466	1340	47	is	be	AUX
ftr-466	1340	48	contingent	contingent	ADJ
ftr-466	1340	49	(	(	PUNCT
ftr-466	1340	50	a	a	DET
ftr-466	1340	51	"	"	PUNCT
ftr-466	1340	52	gold	gold	NOUN
ftr-466	1340	53	note	note	NOUN
ftr-466	1340	54	with	with	ADP
ftr-466	1340	55	ncp	ncp	PROPN
ftr-466	1340	56	"	"	PUNCT
ftr-466	1340	57	(	(	PUNCT
ftr-466	1340	58	noncontingent	noncontingent	NOUN
ftr-466	1340	59	payments	payment	NOUN
ftr-466	1340	60	)	)	PUNCT
ftr-466	1340	61	)	)	PUNCT
ftr-466	1340	62	?	?	PUNCT
ftr-466	1341	1	in	in	ADP
ftr-466	1341	2	order	order	NOUN
ftr-466	1341	3	to	to	PART
ftr-466	1341	4	answer	answer	VERB
ftr-466	1341	5	that	that	DET
ftr-466	1341	6	question	question	NOUN
ftr-466	1341	7	,	,	PUNCT
ftr-466	1341	8	one	one	PRON
ftr-466	1341	9	must	must	AUX
ftr-466	1341	10	first	first	ADV
ftr-466	1341	11	classify	classify	VERB
ftr-466	1341	12	a	a	DET
ftr-466	1341	13	gold	gold	NOUN
ftr-466	1341	14	note	note	NOUN
ftr-466	1341	15	with	with	ADP
ftr-466	1341	16	ncp	ncp	PROPN
ftr-466	1341	17	as	as	ADP
ftr-466	1341	18	either	either	CCONJ
ftr-466	1341	19	debt	debt	NOUN
ftr-466	1341	20	or	or	CCONJ
ftr-466	1341	21	something	something	PRON
ftr-466	1341	22	other	other	ADJ
ftr-466	1341	23	than	than	ADP
ftr-466	1341	24	debt	debt	NOUN
ftr-466	1341	25	.	.	PUNCT
ftr-466	1342	1	that	that	DET
ftr-466	1342	2	classification	classification	NOUN
ftr-466	1342	3	is	be	AUX
ftr-466	1342	4	difficult	difficult	ADJ
ftr-466	1342	5	to	to	PART
ftr-466	1342	6	determine	determine	VERB
ftr-466	1342	7	because	because	SCONJ
ftr-466	1342	8	,	,	PUNCT
ftr-466	1342	9	so	so	ADV
ftr-466	1342	10	long	long	ADV
ftr-466	1342	11	as	as	SCONJ
ftr-466	1342	12	there	there	PRON
ftr-466	1342	13	are	be	VERB
ftr-466	1342	14	different	different	ADJ
ftr-466	1342	15	rules	rule	NOUN
ftr-466	1342	16	for	for	ADP
ftr-466	1342	17	contingent	contingent	NOUN
ftr-466	1342	18	and	and	CCONJ
ftr-466	1342	19	noncontingent	noncontingent	NOUN
ftr-466	1342	20	principal	principal	ADJ
ftr-466	1342	21	obligations	obligation	NOUN
ftr-466	1342	22	,	,	PUNCT
ftr-466	1342	23	investors	investor	NOUN
ftr-466	1342	24	will	will	AUX
ftr-466	1342	25	be	be	AUX
ftr-466	1342	26	able	able	ADJ
ftr-466	1342	27	to	to	PART
ftr-466	1342	28	subject	subject	VERB
ftr-466	1342	29	themselves	themselves	PRON
ftr-466	1342	30	to	to	ADP
ftr-466	1342	31	the	the	DET
ftr-466	1342	32	set	set	NOUN
ftr-466	1342	33	of	of	ADP
ftr-466	1342	34	rules	rule	NOUN
ftr-466	1342	35	that	that	PRON
ftr-466	1342	36	is	be	AUX
ftr-466	1342	37	most	most	ADV
ftr-466	1342	38	advantageous	advantageous	ADJ
ftr-466	1342	39	to	to	ADP
ftr-466	1342	40	them	they	PRON
ftr-466	1342	41	.	.	PUNCT
ftr-466	1343	1	65	65	NUM
ftr-466	1343	2	one	one	PRON
ftr-466	1343	3	must	must	AUX
ftr-466	1343	4	keep	keep	VERB
ftr-466	1343	5	in	in	ADP
ftr-466	1343	6	mind	mind	NOUN
ftr-466	1343	7	,	,	PUNCT
ftr-466	1343	8	however	however	ADV
ftr-466	1343	9	,	,	PUNCT
ftr-466	1343	10	that	that	SCONJ
ftr-466	1343	11	the	the	DET
ftr-466	1343	12	current	current	ADJ
ftr-466	1343	13	state	state	NOUN
ftr-466	1343	14	of	of	ADP
ftr-466	1343	15	affairs	affair	NOUN
ftr-466	1343	16	is	be	AUX
ftr-466	1343	17	both	both	PRON
ftr-466	1343	18	unacceptable	unacceptable	ADJ
ftr-466	1343	19	(	(	PUNCT
ftr-466	1343	20	insofar	insofar	ADV
ftr-466	1343	21	as	as	SCONJ
ftr-466	1343	22	it	it	PRON
ftr-466	1343	23	accords	accord	VERB
ftr-466	1343	24	different	different	ADJ
ftr-466	1343	25	tax	tax	NOUN
ftr-466	1343	26	treatment	treatment	NOUN
ftr-466	1343	27	to	to	ADP
ftr-466	1343	28	instruments	instrument	NOUN
ftr-466	1343	29	that	that	PRON
ftr-466	1343	30	are	be	AUX
ftr-466	1343	31	identical	identical	ADJ
ftr-466	1343	32	in	in	ADP
ftr-466	1343	33	both	both	PRON
ftr-466	1343	34	form	form	NOUN
ftr-466	1343	35	and	and	CCONJ
ftr-466	1343	36	substance	substance	NOUN
ftr-466	1343	37	)	)	PUNCT
ftr-466	1343	38	and	and	CCONJ
ftr-466	1343	39	unlikely	unlikely	ADJ
ftr-466	1343	40	to	to	PART
ftr-466	1343	41	undergo	undergo	VERB
ftr-466	1343	42	any	any	DET
ftr-466	1343	43	significant	significant	ADJ
ftr-466	1343	44	changes	change	NOUN
ftr-466	1343	45	in	in	ADP
ftr-466	1343	46	the	the	DET
ftr-466	1343	47	foreseeable	foreseeable	ADJ
ftr-466	1343	48	future	future	NOUN
ftr-466	1343	49	.	.	PUNCT
ftr-466	1344	1	"6	"6	VERB
ftr-466	1344	2	the	the	DET
ftr-466	1344	3	best	good	ADJ
ftr-466	1344	4	course	course	NOUN
ftr-466	1344	5	of	of	ADP
ftr-466	1344	6	action	action	NOUN
ftr-466	1344	7	is	be	AUX
ftr-466	1344	8	to	to	PART
ftr-466	1344	9	identify	identify	VERB
ftr-466	1344	10	the	the	DET
ftr-466	1344	11	minimum	minimum	NOUN
ftr-466	1344	12	amount	amount	NOUN
ftr-466	1344	13	of	of	ADP
ftr-466	1344	14	principal	principal	NOUN
ftr-466	1344	15	that	that	PRON
ftr-466	1344	16	the	the	DET
ftr-466	1344	17	issuer	issuer	NOUN
ftr-466	1344	18	must	must	AUX
ftr-466	1344	19	be	be	AUX
ftr-466	1344	20	obligated	obligate	VERB
ftr-466	1344	21	(	(	PUNCT
ftr-466	1344	22	by	by	ADP
ftr-466	1344	23	the	the	DET
ftr-466	1344	24	terms	term	NOUN
ftr-466	1344	25	of	of	ADP
ftr-466	1344	26	the	the	DET
ftr-466	1344	27	note	note	NOUN
ftr-466	1344	28	)	)	PUNCT
ftr-466	1344	29	to	to	PART
ftr-466	1344	30	return	return	VERB
ftr-466	1344	31	in	in	ADP
ftr-466	1344	32	order	order	NOUN
ftr-466	1344	33	for	for	ADP
ftr-466	1344	34	a	a	DET
ftr-466	1344	35	gold	gold	NOUN
ftr-466	1344	36	note	note	NOUN
ftr-466	1344	37	with	with	ADP
ftr-466	1344	38	ncp	ncp	PROPN
ftr-466	1344	39	to	to	PART
ftr-466	1344	40	qualify	qualify	VERB
ftr-466	1344	41	as	as	ADP
ftr-466	1344	42	debt	debt	NOUN
ftr-466	1344	43	.	.	PUNCT
ftr-466	1345	1	if	if	SCONJ
ftr-466	1345	2	,	,	PUNCT
ftr-466	1345	3	for	for	ADP
ftr-466	1345	4	example	example	NOUN
ftr-466	1345	5	,	,	PUNCT
ftr-466	1345	6	90%167	90%167	NUM
ftr-466	1345	7	were	be	AUX
ftr-466	1345	8	chosen	choose	VERB
ftr-466	1345	9	165	165	NUM
ftr-466	1345	10	.	.	PUNCT
ftr-466	1346	1	cf	cf	NOUN
ftr-466	1346	2	.	.	PUNCT
ftr-466	1347	1	hariton	hariton	PROPN
ftr-466	1347	2	,	,	PUNCT
ftr-466	1347	3	new	new	ADJ
ftr-466	1347	4	rules	rule	NOUN
ftr-466	1347	5	,	,	PUNCT
ftr-466	1347	6	supra	supra	PROPN
ftr-466	1347	7	note	note	PROPN
ftr-466	1347	8	68	68	NUM
ftr-466	1347	9	,	,	PUNCT
ftr-466	1347	10	at	at	ADP
ftr-466	1347	11	235	235	NUM
ftr-466	1347	12	(	(	PUNCT
ftr-466	1347	13	criticizing	criticize	VERB
ftr-466	1347	14	the	the	DET
ftr-466	1347	15	bifurcation	bifurcation	NOUN
ftr-466	1347	16	regulations	regulation	NOUN
ftr-466	1347	17	as	as	ADP
ftr-466	1347	18	inadequate	inadequate	ADJ
ftr-466	1347	19	,	,	PUNCT
ftr-466	1347	20	because	because	SCONJ
ftr-466	1347	21	,	,	PUNCT
ftr-466	1347	22	under	under	ADP
ftr-466	1347	23	those	those	DET
ftr-466	1347	24	regulations	regulation	NOUN
ftr-466	1347	25	,	,	PUNCT
ftr-466	1347	26	it	it	PRON
ftr-466	1347	27	is	be	AUX
ftr-466	1347	28	so	so	ADV
ftr-466	1347	29	easy	easy	ADJ
ftr-466	1347	30	"	"	PUNCT
ftr-466	1347	31	to	to	PART
ftr-466	1347	32	steer	steer	VERB
ftr-466	1347	33	in	in	ADP
ftr-466	1347	34	and	and	CCONJ
ftr-466	1347	35	out	out	ADP
ftr-466	1347	36	of	of	ADP
ftr-466	1347	37	bifurcated	bifurcated	ADJ
ftr-466	1347	38	treatment	treatment	NOUN
ftr-466	1347	39	that	that	PRON
ftr-466	1347	40	the	the	DET
ftr-466	1347	41	[	[	X
ftr-466	1347	42	bifurcation	bifurcation	NOUN
ftr-466	1347	43	regulations	regulation	NOUN
ftr-466	1347	44	]	]	PUNCT
ftr-466	1347	45	may	may	AUX
ftr-466	1347	46	prove	prove	VERB
ftr-466	1347	47	a	a	DET
ftr-466	1347	48	bonanza	bonanza	NOUN
ftr-466	1347	49	for	for	ADP
ftr-466	1347	50	financial	financial	ADJ
ftr-466	1347	51	engineers	engineer	NOUN
ftr-466	1347	52	"	"	PUNCT
ftr-466	1347	53	)	)	PUNCT
ftr-466	1347	54	.	.	PUNCT
ftr-466	1348	1	166	166	NUM
ftr-466	1348	2	.	.	PUNCT
ftr-466	1349	1	but	but	CCONJ
ftr-466	1349	2	see	see	VERB
ftr-466	1349	3	haskins	haskins	PROPN
ftr-466	1349	4	,	,	PUNCT
ftr-466	1349	5	supra	supra	PROPN
ftr-466	1349	6	note	note	NOUN
ftr-466	1349	7	71	71	NUM
ftr-466	1349	8	,	,	PUNCT
ftr-466	1349	9	at	at	ADP
ftr-466	1349	10	544	544	NUM
ftr-466	1349	11	(	(	PUNCT
ftr-466	1349	12	suggesting	suggest	VERB
ftr-466	1349	13	that	that	SCONJ
ftr-466	1349	14	congress	congress	PROPN
ftr-466	1349	15	may	may	AUX
ftr-466	1349	16	reform	reform	VERB
ftr-466	1349	17	the	the	DET
ftr-466	1349	18	tax	tax	NOUN
ftr-466	1349	19	treatment	treatment	NOUN
ftr-466	1349	20	of	of	ADP
ftr-466	1349	21	corporations	corporation	NOUN
ftr-466	1349	22	and	and	CCONJ
ftr-466	1349	23	eliminate	eliminate	VERB
ftr-466	1349	24	the	the	DET
ftr-466	1349	25	distinction	distinction	NOUN
ftr-466	1349	26	between	between	ADP
ftr-466	1349	27	debt	debt	NOUN
ftr-466	1349	28	and	and	CCONJ
ftr-466	1349	29	equity	equity	NOUN
ftr-466	1349	30	)	)	PUNCT
ftr-466	1349	31	.	.	PUNCT
ftr-466	1350	1	mr	mr	PROPN
ftr-466	1350	2	.	.	PROPN
ftr-466	1350	3	haskins	haskins	PROPN
ftr-466	1350	4	'	'	PART
ftr-466	1350	5	suggestion	suggestion	NOUN
ftr-466	1350	6	came	come	VERB
ftr-466	1350	7	in	in	ADP
ftr-466	1350	8	the	the	DET
ftr-466	1350	9	wake	wake	NOUN
ftr-466	1350	10	of	of	ADP
ftr-466	1350	11	the	the	DET
ftr-466	1350	12	1994	1994	NUM
ftr-466	1350	13	congressional	congressional	ADJ
ftr-466	1350	14	elections	election	NOUN
ftr-466	1350	15	,	,	PUNCT
ftr-466	1350	16	when	when	SCONJ
ftr-466	1350	17	it	it	PRON
ftr-466	1350	18	appeared	appear	VERB
ftr-466	1350	19	that	that	SCONJ
ftr-466	1350	20	tax	tax	NOUN
ftr-466	1350	21	reform	reform	NOUN
ftr-466	1350	22	might	might	AUX
ftr-466	1350	23	actually	actually	ADV
ftr-466	1350	24	occur	occur	VERB
ftr-466	1350	25	.	.	PUNCT
ftr-466	1351	1	given	give	VERB
ftr-466	1351	2	the	the	DET
ftr-466	1351	3	results	result	NOUN
ftr-466	1351	4	of	of	ADP
ftr-466	1351	5	the	the	DET
ftr-466	1351	6	1996	1996	NUM
ftr-466	1351	7	elections	election	NOUN
ftr-466	1351	8	,	,	PUNCT
ftr-466	1351	9	however	however	ADV
ftr-466	1351	10	,	,	PUNCT
ftr-466	1351	11	the	the	DET
ftr-466	1351	12	possibility	possibility	NOUN
ftr-466	1351	13	of	of	ADP
ftr-466	1351	14	significant	significant	ADJ
ftr-466	1351	15	tax	tax	NOUN
ftr-466	1351	16	reform	reform	NOUN
ftr-466	1351	17	along	along	ADP
ftr-466	1351	18	the	the	DET
ftr-466	1351	19	lines	line	NOUN
ftr-466	1351	20	suggested	suggest	VERB
ftr-466	1351	21	by	by	ADP
ftr-466	1351	22	mr	mr	PROPN
ftr-466	1351	23	.	.	PROPN
ftr-466	1351	24	haskins	haskins	PROPN
ftr-466	1351	25	seems	seem	VERB
ftr-466	1351	26	remote	remote	ADJ
ftr-466	1351	27	(	(	PUNCT
ftr-466	1351	28	at	at	ADP
ftr-466	1351	29	best	good	ADJ
ftr-466	1351	30	)	)	PUNCT
ftr-466	1351	31	.	.	PUNCT
ftr-466	1352	1	167	167	NUM
ftr-466	1352	2	.	.	PUNCT
ftr-466	1353	1	the	the	DET
ftr-466	1353	2	author	author	NOUN
ftr-466	1353	3	acknowledges	acknowledge	VERB
ftr-466	1353	4	that	that	SCONJ
ftr-466	1353	5	this	this	DET
ftr-466	1353	6	number	number	NOUN
ftr-466	1353	7	is	be	AUX
ftr-466	1353	8	completely	completely	ADV
ftr-466	1353	9	arbitrary	arbitrary	ADJ
ftr-466	1353	10	.	.	PUNCT
ftr-466	1354	1	one	one	NUM
ftr-466	1354	2	must	must	AUX
ftr-466	1354	3	,	,	PUNCT
ftr-466	1354	4	however	however	ADV
ftr-466	1354	5	,	,	PUNCT
ftr-466	1354	6	draw	draw	VERB
ftr-466	1354	7	the	the	DET
ftr-466	1354	8	line	line	NOUN
ftr-466	1354	9	somewhere	somewhere	ADV
ftr-466	1354	10	.	.	PUNCT
ftr-466	1355	1	after	after	ADP
ftr-466	1355	2	analyzing	analyze	VERB
ftr-466	1355	3	the	the	DET
ftr-466	1355	4	debt	debt	NOUN
ftr-466	1355	5	/	/	SYM
ftr-466	1355	6	equity	equity	NOUN
ftr-466	1355	7	cases	case	NOUN
ftr-466	1355	8	,	,	PUNCT
ftr-466	1355	9	and	and	CCONJ
ftr-466	1355	10	reading	read	VERB
ftr-466	1355	11	the	the	DET
ftr-466	1355	12	seminal	seminal	ADJ
ftr-466	1355	13	"	"	PUNCT
ftr-466	1355	14	plumb	plumb	ADJ
ftr-466	1355	15	article	article	NOUN
ftr-466	1355	16	"	"	PUNCT
ftr-466	1355	17	on	on	ADP
ftr-466	1355	18	the	the	DET
ftr-466	1355	19	debtequity	debtequity	NOUN
ftr-466	1355	20	distinction	distinction	NOUN
ftr-466	1355	21	,	,	PUNCT
ftr-466	1355	22	the	the	DET
ftr-466	1355	23	author	author	NOUN
ftr-466	1355	24	's	's	PART
ftr-466	1355	25	opinion	opinion	NOUN
ftr-466	1355	26	is	be	AUX
ftr-466	1355	27	that	that	SCONJ
ftr-466	1355	28	a	a	DET
ftr-466	1355	29	bright	bright	ADJ
ftr-466	1355	30	line	line	NOUN
ftr-466	1355	31	is	be	AUX
ftr-466	1355	32	superior	superior	ADJ
ftr-466	1355	33	to	to	ADP
ftr-466	1355	34	a	a	DET
ftr-466	1355	35	facts	fact	NOUN
ftr-466	1355	36	-	-	PUNCT
ftr-466	1355	37	and	and	CCONJ
ftr-466	1355	38	-	-	PUNCT
ftr-466	1355	39	circumstances	circumstance	NOUN
ftr-466	1355	40	analysis	analysis	NOUN
ftr-466	1355	41	.	.	PUNCT
ftr-466	1356	1	this	this	DET
ftr-466	1356	2	bright	bright	ADJ
ftr-466	1356	3	line	line	NOUN
ftr-466	1356	4	test	test	NOUN
ftr-466	1356	5	will	will	AUX
ftr-466	1356	6	hopefully	hopefully	ADV
ftr-466	1356	7	eliminate	eliminate	VERB
ftr-466	1356	8	some	some	PRON
ftr-466	1356	9	of	of	ADP
ftr-466	1356	10	the	the	DET
ftr-466	1356	11	uncertainty	uncertainty	NOUN
ftr-466	1356	12	that	that	PRON
ftr-466	1356	13	plagues	plague	VERB
ftr-466	1356	14	other	other	ADJ
ftr-466	1356	15	financial	financial	ADJ
ftr-466	1356	16	instruments	instrument	NOUN
ftr-466	1356	17	.	.	PUNCT
ftr-466	1357	1	see	see	VERB
ftr-466	1357	2	,	,	PUNCT
ftr-466	1357	3	e.g.	e.g.	ADV
ftr-466	1357	4	,	,	PUNCT
ftr-466	1357	5	robert	robert	PROPN
ftr-466	1357	6	willens	willen	NOUN
ftr-466	1357	7	,	,	PUNCT
ftr-466	1357	8	unbundling	unbundle	VERB
ftr-466	1357	9	securities	security	NOUN
ftr-466	1357	10	:	:	PUNCT
ftr-466	1357	11	searching	search	VERB
ftr-466	1357	12	for	for	ADP
ftr-466	1357	13	a	a	DET
ftr-466	1357	14	coherent	coherent	ADJ
ftr-466	1357	15	policy	policy	NOUN
ftr-466	1357	16	,	,	PUNCT
ftr-466	1357	17	53	53	NUM
ftr-466	1357	18	tax	tax	NOUN
ftr-466	1357	19	notes	note	NOUN
ftr-466	1357	20	1513	1513	NUM
ftr-466	1357	21	,	,	PUNCT
ftr-466	1357	22	1513	1513	NUM
ftr-466	1357	23	(	(	PUNCT
ftr-466	1357	24	dec	dec	PROPN
ftr-466	1357	25	.	.	PROPN
ftr-466	1357	26	30	30	NUM
ftr-466	1357	27	,	,	PUNCT
ftr-466	1357	28	1991	1991	NUM
ftr-466	1357	29	)	)	PUNCT
ftr-466	1357	30	(	(	PUNCT
ftr-466	1357	31	"	"	PUNCT
ftr-466	1357	32	two	two	NUM
ftr-466	1357	33	securities	security	NOUN
ftr-466	1357	34	which	which	PRON
ftr-466	1357	35	have	have	AUX
ftr-466	1357	36	gained	gain	VERB
ftr-466	1357	37	widespread	widespread	ADJ
ftr-466	1357	38	popularity	popularity	NOUN
ftr-466	1357	39	,	,	PUNCT
ftr-466	1357	40	namely	namely	ADV
ftr-466	1357	41	percs	percs	NOUN
ftr-466	1357	42	and	and	CCONJ
ftr-466	1357	43	so	so	ADV
ftr-466	1357	44	-	-	PUNCT
ftr-466	1357	45	called	call	VERB
ftr-466	1357	46	'	'	PUNCT
ftr-466	1357	47	r&d	r&d	NOUN
ftr-466	1357	48	...	...	PUNCT
ftr-466	1357	49	units	unit	NOUN
ftr-466	1357	50	,	,	PUNCT
ftr-466	1357	51	'	'	PUNCT
ftr-466	1357	52	are	be	AUX
ftr-466	1357	53	heavily	heavily	ADV
ftr-466	1357	54	penalized	penalize	VERB
ftr-466	1357	55	by	by	ADP
ftr-466	1357	56	the	the	DET
ftr-466	1357	57	lack	lack	NOUN
ftr-466	1357	58	of	of	ADP
ftr-466	1357	59	certainty	certainty	NOUN
ftr-466	1357	60	attending	attend	VERB
ftr-466	1357	61	the	the	DET
ftr-466	1357	62	manner	manner	NOUN
ftr-466	1357	63	in	in	ADP
ftr-466	1357	64	which	which	PRON
ftr-466	1357	65	they	they	PRON
ftr-466	1357	66	are	be	AUX
ftr-466	1357	67	properly	properly	ADV
ftr-466	1357	68	taxed	tax	VERB
ftr-466	1357	69	.	.	PUNCT
ftr-466	1358	1	in	in	ADP
ftr-466	1358	2	fact	fact	NOUN
ftr-466	1358	3	,	,	PUNCT
ftr-466	1358	4	this	this	DET
ftr-466	1358	5	lack	lack	NOUN
ftr-466	1358	6	of	of	ADP
ftr-466	1358	7	clarity	clarity	NOUN
ftr-466	1358	8	is	be	AUX
ftr-466	1358	9	a	a	DET
ftr-466	1358	10	pervasive	pervasive	ADJ
ftr-466	1358	11	problem	problem	NOUN
ftr-466	1358	12	faced	face	VERB
ftr-466	1358	13	by	by	ADP
ftr-466	1358	14	investment	investment	NOUN
ftr-466	1358	15	bankers	banker	NOUN
ftr-466	1358	16	and	and	CCONJ
ftr-466	1358	17	their	their	PRON
ftr-466	1358	18	counsel	counsel	NOUN
ftr-466	1358	19	charged	charge	VERB
ftr-466	1358	20	with	with	ADP
ftr-466	1358	21	the	the	DET
ftr-466	1358	22	responsibility	responsibility	NOUN
ftr-466	1358	23	of	of	ADP
ftr-466	1358	24	designing	design	VERB
ftr-466	1358	25	and	and	CCONJ
ftr-466	1358	26	marketing	market	VERB
ftr-466	1358	27	new	new	ADJ
ftr-466	1358	28	financial	financial	ADJ
ftr-466	1358	29	products	product	NOUN
ftr-466	1358	30	.	.	PUNCT
ftr-466	1359	1	"	"	PUNCT
ftr-466	1359	2	)	)	PUNCT
ftr-466	1359	3	;	;	PUNCT
ftr-466	1359	4	cf	cf	X
ftr-466	1359	5	.	.	PUNCT
ftr-466	1360	1	david	david	PROPN
ftr-466	1360	2	p.	p.	PROPN
ftr-466	1360	3	hariton	hariton	PROPN
ftr-466	1360	4	,	,	PUNCT
ftr-466	1360	5	more	more	ADJ
ftr-466	1360	6	on	on	ADP
ftr-466	1360	7	bifurcation	bifurcation	NOUN
ftr-466	1360	8	of	of	ADP
ftr-466	1360	9	contingent	contingent	ADJ
ftr-466	1360	10	debt	debt	NOUN
ftr-466	1360	11	,	,	PUNCT
ftr-466	1360	12	letters	letter	NOUN
ftr-466	1360	13	to	to	ADP
ftr-466	1360	14	the	the	DET
ftr-466	1360	15	editor	editor	NOUN
ftr-466	1360	16	,	,	PUNCT
ftr-466	1360	17	51	51	NUM
ftr-466	1360	18	tax	tax	NOUN
ftr-466	1360	19	notes	note	NOUN
ftr-466	1360	20	1075	1075	NUM
ftr-466	1360	21	,	,	PUNCT
ftr-466	1360	22	1076	1076	NUM
ftr-466	1360	23	(	(	PUNCT
ftr-466	1360	24	may	may	PROPN
ftr-466	1360	25	27	27	NUM
ftr-466	1360	26	,	,	PUNCT
ftr-466	1360	27	1991	1991	NUM
ftr-466	1360	28	)	)	PUNCT
ftr-466	1360	29	(	(	PUNCT
ftr-466	1360	30	'	'	PUNCT
ftr-466	1360	31	the	the	DET
ftr-466	1360	32	very	very	ADJ
ftr-466	1360	33	thought	thought	NOUN
ftr-466	1360	34	of	of	ADP
ftr-466	1360	35	writing	write	VERB
ftr-466	1360	36	a	a	DET
ftr-466	1360	37	public	public	ADJ
ftr-466	1361	1	[	[	X
ftr-466	1361	2	vol	vol	NOUN
ftr-466	1361	3	.	.	PUNCT
ftr-466	1361	4	3:8	3:8	NUM
ftr-466	1361	5	economically	economically	ADV
ftr-466	1361	6	equivalent	equivalent	ADJ
ftr-466	1361	7	financial	financial	ADJ
ftr-466	1361	8	instruments	instrument	NOUN
ftr-466	1361	9	as	as	ADP
ftr-466	1361	10	the	the	DET
ftr-466	1361	11	minimum	minimum	NOUN
ftr-466	1361	12	amount	amount	NOUN
ftr-466	1361	13	of	of	ADP
ftr-466	1361	14	principal	principal	NOUN
ftr-466	1361	15	,	,	PUNCT
ftr-466	1361	16	a	a	DET
ftr-466	1361	17	gold	gold	NOUN
ftr-466	1361	18	note	note	NOUN
ftr-466	1361	19	with	with	ADP
ftr-466	1361	20	ncp	ncp	PROPN
ftr-466	1361	21	with	with	ADP
ftr-466	1361	22	a	a	DET
ftr-466	1361	23	$	$	SYM
ftr-466	1361	24	1,000	1,000	NUM
ftr-466	1361	25	issue	issue	NOUN
ftr-466	1361	26	price	price	NOUN
ftr-466	1361	27	and	and	CCONJ
ftr-466	1361	28	minimum	minimum	NOUN
ftr-466	1361	29	return	return	NOUN
ftr-466	1361	30	of	of	ADP
ftr-466	1361	31	$	$	SYM
ftr-466	1361	32	900	900	NUM
ftr-466	1361	33	of	of	ADP
ftr-466	1361	34	principal	principal	NOUN
ftr-466	1361	35	would	would	AUX
ftr-466	1361	36	be	be	AUX
ftr-466	1361	37	treated	treat	VERB
ftr-466	1361	38	as	as	ADP
ftr-466	1361	39	a	a	DET
ftr-466	1361	40	debt	debt	NOUN
ftr-466	1361	41	instrument	instrument	NOUN
ftr-466	1361	42	;	;	PUNCT
ftr-466	1361	43	if	if	SCONJ
ftr-466	1361	44	that	that	DET
ftr-466	1361	45	note	note	NOUN
ftr-466	1361	46	promised	promise	VERB
ftr-466	1361	47	a	a	DET
ftr-466	1361	48	minimum	minimum	ADJ
ftr-466	1361	49	return	return	NOUN
ftr-466	1361	50	of	of	ADP
ftr-466	1361	51	$	$	SYM
ftr-466	1361	52	989	989	NUM
ftr-466	1361	53	or	or	CCONJ
ftr-466	1361	54	less	less	ADJ
ftr-466	1361	55	of	of	ADP
ftr-466	1361	56	principal	principal	NOUN
ftr-466	1361	57	,	,	PUNCT
ftr-466	1361	58	then	then	ADV
ftr-466	1361	59	the	the	DET
ftr-466	1361	60	instrument	instrument	NOUN
ftr-466	1361	61	would	would	AUX
ftr-466	1361	62	be	be	AUX
ftr-466	1361	63	treated	treat	VERB
ftr-466	1361	64	as	as	ADP
ftr-466	1361	65	something	something	PRON
ftr-466	1361	66	other	other	ADJ
ftr-466	1361	67	than	than	ADP
ftr-466	1361	68	debt	debt	NOUN
ftr-466	1361	69	.	.	PUNCT
ftr-466	1362	1	once	once	SCONJ
ftr-466	1362	2	it	it	PRON
ftr-466	1362	3	is	be	AUX
ftr-466	1362	4	established	establish	VERB
ftr-466	1362	5	that	that	SCONJ
ftr-466	1362	6	a	a	DET
ftr-466	1362	7	gold	gold	NOUN
ftr-466	1362	8	note	note	NOUN
ftr-466	1362	9	with	with	ADP
ftr-466	1362	10	ncp	ncp	PROPN
ftr-466	1362	11	is	be	AUX
ftr-466	1362	12	"	"	PUNCT
ftr-466	1362	13	something	something	PRON
ftr-466	1362	14	other	other	ADJ
ftr-466	1362	15	than	than	ADP
ftr-466	1362	16	debt	debt	NOUN
ftr-466	1362	17	,	,	PUNCT
ftr-466	1362	18	"	"	PUNCT
ftr-466	1362	19	one	one	PRON
ftr-466	1362	20	must	must	AUX
ftr-466	1362	21	determine	determine	VERB
ftr-466	1362	22	exactly	exactly	ADV
ftr-466	1362	23	what	what	PRON
ftr-466	1362	24	that	that	DET
ftr-466	1362	25	note	note	NOUN
ftr-466	1362	26	is	be	AUX
ftr-466	1362	27	.	.	PUNCT
ftr-466	1362	28	"r	"r	NOUN
ftr-466	1362	29	at	at	ADP
ftr-466	1362	30	this	this	DET
ftr-466	1362	31	point	point	NOUN
ftr-466	1362	32	,	,	PUNCT
ftr-466	1362	33	three	three	NUM
ftr-466	1362	34	alternatives	alternative	NOUN
ftr-466	1362	35	arise	arise	VERB
ftr-466	1362	36	.	.	PUNCT
ftr-466	1363	1	first	first	ADV
ftr-466	1363	2	,	,	PUNCT
ftr-466	1363	3	one	one	PRON
ftr-466	1363	4	could	could	AUX
ftr-466	1363	5	simply	simply	ADV
ftr-466	1363	6	ignore	ignore	VERB
ftr-466	1363	7	the	the	DET
ftr-466	1363	8	noncontingent	noncontingent	NOUN
ftr-466	1363	9	component	component	NOUN
ftr-466	1363	10	of	of	ADP
ftr-466	1363	11	the	the	DET
ftr-466	1363	12	note	note	NOUN
ftr-466	1363	13	and	and	CCONJ
ftr-466	1363	14	treat	treat	VERB
ftr-466	1363	15	the	the	DET
ftr-466	1363	16	note	note	NOUN
ftr-466	1363	17	as	as	ADP
ftr-466	1363	18	a	a	DET
ftr-466	1363	19	standard	standard	ADJ
ftr-466	1363	20	gold	gold	NOUN
ftr-466	1363	21	note	note	NOUN
ftr-466	1363	22	.	.	PUNCT
ftr-466	1364	1	second	second	ADJ
ftr-466	1364	2	,	,	PUNCT
ftr-466	1364	3	one	one	PRON
ftr-466	1364	4	could	could	AUX
ftr-466	1364	5	treat	treat	VERB
ftr-466	1364	6	the	the	DET
ftr-466	1364	7	instrument	instrument	NOUN
ftr-466	1364	8	as	as	ADP
ftr-466	1364	9	consisting	consist	VERB
ftr-466	1364	10	of	of	ADP
ftr-466	1364	11	a	a	DET
ftr-466	1364	12	zero	zero	NUM
ftr-466	1364	13	coupon	coupon	NOUN
ftr-466	1364	14	bond	bond	NOUN
ftr-466	1364	15	coupled	couple	VERB
ftr-466	1364	16	with	with	ADP
ftr-466	1364	17	a	a	DET
ftr-466	1364	18	cash	cash	NOUN
ftr-466	1364	19	-	-	PUNCT
ftr-466	1364	20	settled	settle	VERB
ftr-466	1364	21	call	call	NOUN
ftr-466	1364	22	option	option	NOUN
ftr-466	1364	23	on	on	ADP
ftr-466	1364	24	the	the	DET
ftr-466	1364	25	underlying	underlie	VERB
ftr-466	1364	26	property	property	NOUN
ftr-466	1364	27	.	.	PUNCT
ftr-466	1365	1	that	that	DET
ftr-466	1365	2	solution	solution	NOUN
ftr-466	1365	3	(	(	PUNCT
ftr-466	1365	4	"	"	PUNCT
ftr-466	1365	5	the	the	DET
ftr-466	1365	6	bifurcation	bifurcation	NOUN
ftr-466	1365	7	approach	approach	NOUN
ftr-466	1365	8	"	"	PUNCT
ftr-466	1365	9	)	)	PUNCT
ftr-466	1365	10	is	be	AUX
ftr-466	1365	11	an	an	DET
ftr-466	1365	12	extension	extension	NOUN
ftr-466	1365	13	of	of	ADP
ftr-466	1365	14	the	the	DET
ftr-466	1365	15	bifurcation	bifurcation	NOUN
ftr-466	1365	16	regulations	regulation	NOUN
ftr-466	1365	17	.	.	PUNCT
ftr-466	1366	1	third	third	ADJ
ftr-466	1366	2	,	,	PUNCT
ftr-466	1366	3	one	one	PRON
ftr-466	1366	4	could	could	AUX
ftr-466	1366	5	treat	treat	VERB
ftr-466	1366	6	the	the	DET
ftr-466	1366	7	instrument	instrument	NOUN
ftr-466	1366	8	as	as	ADP
ftr-466	1366	9	consisting	consist	VERB
ftr-466	1366	10	of	of	ADP
ftr-466	1366	11	a	a	DET
ftr-466	1366	12	cash	cash	NOUN
ftr-466	1366	13	-	-	PUNCT
ftr-466	1366	14	settled	settle	VERB
ftr-466	1366	15	,	,	PUNCT
ftr-466	1366	16	prepaid	prepay	VERB
ftr-466	1366	17	forward	forward	ADJ
ftr-466	1366	18	contract	contract	NOUN
ftr-466	1366	19	on	on	ADP
ftr-466	1366	20	the	the	DET
ftr-466	1366	21	underlying	underlie	VERB
ftr-466	1366	22	property	property	NOUN
ftr-466	1366	23	coupled	couple	VERB
ftr-466	1366	24	with	with	ADP
ftr-466	1366	25	a	a	DET
ftr-466	1366	26	cash	cash	NOUN
ftr-466	1366	27	-	-	PUNCT
ftr-466	1366	28	settled	settle	VERB
ftr-466	1366	29	put	put	NOUN
ftr-466	1366	30	option	option	NOUN
ftr-466	1366	31	on	on	ADP
ftr-466	1366	32	that	that	DET
ftr-466	1366	33	property	property	NOUN
ftr-466	1366	34	.	.	PUNCT
ftr-466	1367	1	that	that	DET
ftr-466	1367	2	alternative	alternative	NOUN
ftr-466	1367	3	is	be	AUX
ftr-466	1367	4	an	an	DET
ftr-466	1367	5	offshoot	offshoot	NOUN
ftr-466	1367	6	,	,	PUNCT
ftr-466	1367	7	rather	rather	ADV
ftr-466	1367	8	than	than	ADP
ftr-466	1367	9	an	an	DET
ftr-466	1367	10	extension	extension	NOUN
ftr-466	1367	11	,	,	PUNCT
ftr-466	1367	12	of	of	ADP
ftr-466	1367	13	the	the	DET
ftr-466	1367	14	underlying	underlying	ADJ
ftr-466	1367	15	rationale	rationale	NOUN
ftr-466	1367	16	of	of	ADP
ftr-466	1367	17	the	the	DET
ftr-466	1367	18	bifurcation	bifurcation	NOUN
ftr-466	1367	19	regulations	regulation	NOUN
ftr-466	1367	20	.	.	PUNCT
ftr-466	1368	1	the	the	DET
ftr-466	1368	2	first	first	ADJ
ftr-466	1368	3	alternative	alternative	NOUN
ftr-466	1368	4	,	,	PUNCT
ftr-466	1368	5	although	although	SCONJ
ftr-466	1368	6	simple	simple	ADJ
ftr-466	1368	7	,	,	PUNCT
ftr-466	1368	8	is	be	AUX
ftr-466	1368	9	unacceptable	unacceptable	ADJ
ftr-466	1368	10	.	.	PUNCT
ftr-466	1369	1	one	one	PRON
ftr-466	1369	2	can	can	AUX
ftr-466	1369	3	not	not	PART
ftr-466	1369	4	ignore	ignore	VERB
ftr-466	1369	5	a	a	DET
ftr-466	1369	6	noncontingent	noncontingent	NOUN
ftr-466	1369	7	payment	payment	NOUN
ftr-466	1369	8	for	for	ADP
ftr-466	1369	9	the	the	DET
ftr-466	1369	10	purpose	purpose	NOUN
ftr-466	1369	11	of	of	ADP
ftr-466	1369	12	convenience	convenience	NOUN
ftr-466	1369	13	.	.	PUNCT
ftr-466	1370	1	this	this	PRON
ftr-466	1370	2	is	be	AUX
ftr-466	1370	3	because	because	SCONJ
ftr-466	1370	4	,	,	PUNCT
ftr-466	1370	5	as	as	SCONJ
ftr-466	1370	6	will	will	AUX
ftr-466	1370	7	be	be	AUX
ftr-466	1370	8	discussed	discuss	VERB
ftr-466	1370	9	below	below	ADV
ftr-466	1370	10	,	,	PUNCT
ftr-466	1370	11	the	the	DET
ftr-466	1370	12	purchaser	purchaser	NOUN
ftr-466	1370	13	of	of	ADP
ftr-466	1370	14	a	a	DET
ftr-466	1370	15	gold	gold	NOUN
ftr-466	1370	16	note	note	NOUN
ftr-466	1370	17	with	with	ADP
ftr-466	1370	18	ncp	ncp	PROPN
ftr-466	1370	19	most	most	ADV
ftr-466	1370	20	likely	likely	ADV
ftr-466	1370	21	paid	pay	VERB
ftr-466	1370	22	for	for	ADP
ftr-466	1370	23	the	the	DET
ftr-466	1370	24	noncontingent	noncontingent	NOUN
ftr-466	1370	25	payment	payment	NOUN
ftr-466	1370	26	right	right	ADV
ftr-466	1370	27	by	by	ADP
ftr-466	1370	28	foregoing	forego	VERB
ftr-466	1370	29	a	a	DET
ftr-466	1370	30	certain	certain	ADJ
ftr-466	1370	31	amount	amount	NOUN
ftr-466	1370	32	of	of	ADP
ftr-466	1370	33	interest	interest	NOUN
ftr-466	1370	34	on	on	ADP
ftr-466	1370	35	the	the	DET
ftr-466	1370	36	money	money	NOUN
ftr-466	1370	37	that	that	PRON
ftr-466	1370	38	she	she	PRON
ftr-466	1370	39	loaned	loan	VERB
ftr-466	1370	40	to	to	ADP
ftr-466	1370	41	the	the	DET
ftr-466	1370	42	issuer	issuer	NOUN
ftr-466	1370	43	.	.	PUNCT
ftr-466	1371	1	'6	'6	VERB
ftr-466	1371	2	from	from	ADP
ftr-466	1371	3	the	the	DET
ftr-466	1371	4	standpoint	standpoint	NOUN
ftr-466	1371	5	of	of	ADP
ftr-466	1371	6	accurately	accurately	ADV
ftr-466	1371	7	determining	determine	VERB
ftr-466	1371	8	the	the	DET
ftr-466	1371	9	purchaser	purchaser	NOUN
ftr-466	1371	10	's	's	PART
ftr-466	1371	11	income	income	NOUN
ftr-466	1371	12	,	,	PUNCT
ftr-466	1371	13	it	it	PRON
ftr-466	1371	14	would	would	AUX
ftr-466	1371	15	be	be	AUX
ftr-466	1371	16	imprudent	imprudent	ADJ
ftr-466	1371	17	to	to	PART
ftr-466	1371	18	ignore	ignore	VERB
ftr-466	1371	19	the	the	DET
ftr-466	1371	20	noncontingent	noncontingent	NOUN
ftr-466	1371	21	payment	payment	NOUN
ftr-466	1371	22	right	right	ADV
ftr-466	1371	23	.	.	PUNCT
ftr-466	1372	1	there	there	PRON
ftr-466	1372	2	are	be	VERB
ftr-466	1372	3	three	three	NUM
ftr-466	1372	4	reasons	reason	NOUN
ftr-466	1372	5	why	why	SCONJ
ftr-466	1372	6	the	the	DET
ftr-466	1372	7	bifurcation	bifurcation	NOUN
ftr-466	1372	8	approach	approach	NOUN
ftr-466	1372	9	should	should	AUX
ftr-466	1372	10	not	not	PART
ftr-466	1372	11	be	be	AUX
ftr-466	1372	12	adopted	adopt	VERB
ftr-466	1372	13	.	.	PUNCT
ftr-466	1373	1	first	first	ADV
ftr-466	1373	2	,	,	PUNCT
ftr-466	1373	3	under	under	ADP
ftr-466	1373	4	the	the	DET
ftr-466	1373	5	bifurcation	bifurcation	NOUN
ftr-466	1373	6	approach	approach	NOUN
ftr-466	1373	7	,	,	PUNCT
ftr-466	1373	8	the	the	DET
ftr-466	1373	9	purchaser	purchaser	NOUN
ftr-466	1373	10	will	will	AUX
ftr-466	1373	11	allocate	allocate	VERB
ftr-466	1373	12	a	a	DET
ftr-466	1373	13	portion	portion	NOUN
ftr-466	1373	14	of	of	ADP
ftr-466	1373	15	the	the	DET
ftr-466	1373	16	purchase	purchase	NOUN
ftr-466	1373	17	price	price	NOUN
ftr-466	1373	18	of	of	ADP
ftr-466	1373	19	the	the	DET
ftr-466	1373	20	note	note	NOUN
ftr-466	1373	21	to	to	ADP
ftr-466	1373	22	a	a	DET
ftr-466	1373	23	hypothetical	hypothetical	ADJ
ftr-466	1373	24	zero	zero	NUM
ftr-466	1373	25	coupon	coupon	NOUN
ftr-466	1373	26	bond	bond	NOUN
ftr-466	1373	27	and	and	CCONJ
ftr-466	1373	28	the	the	DET
ftr-466	1373	29	remaining	remain	VERB
ftr-466	1373	30	portion	portion	NOUN
ftr-466	1373	31	of	of	ADP
ftr-466	1373	32	the	the	DET
ftr-466	1373	33	purchase	purchase	NOUN
ftr-466	1373	34	price	price	NOUN
ftr-466	1373	35	to	to	ADP
ftr-466	1373	36	premium	premium	NOUN
ftr-466	1373	37	on	on	ADP
ftr-466	1373	38	a	a	DET
ftr-466	1373	39	hypothetical	hypothetical	ADJ
ftr-466	1373	40	call	call	NOUN
ftr-466	1373	41	option	option	NOUN
ftr-466	1373	42	.	.	PUNCT
ftr-466	1374	1	under	under	ADP
ftr-466	1374	2	current	current	ADJ
ftr-466	1374	3	law	law	NOUN
ftr-466	1374	4	,	,	PUNCT
ftr-466	1374	5	the	the	DET
ftr-466	1374	6	purchaser	purchaser	NOUN
ftr-466	1374	7	will	will	AUX
ftr-466	1374	8	accrue	accrue	VERB
ftr-466	1374	9	interest	interest	NOUN
ftr-466	1374	10	on	on	ADP
ftr-466	1374	11	the	the	DET
ftr-466	1374	12	portion	portion	NOUN
ftr-466	1374	13	of	of	ADP
ftr-466	1374	14	the	the	DET
ftr-466	1374	15	purchase	purchase	NOUN
ftr-466	1374	16	price	price	NOUN
ftr-466	1374	17	allocated	allocate	VERB
ftr-466	1374	18	to	to	ADP
ftr-466	1374	19	the	the	DET
ftr-466	1374	20	zero	zero	NUM
ftr-466	1374	21	coupon	coupon	NOUN
ftr-466	1374	22	bond	bond	NOUN
ftr-466	1374	23	,	,	PUNCT
ftr-466	1374	24	but	but	CCONJ
ftr-466	1374	25	will	will	AUX
ftr-466	1374	26	not	not	PART
ftr-466	1374	27	accrue	accrue	VERB
ftr-466	1374	28	interest	interest	NOUN
ftr-466	1374	29	on	on	ADP
ftr-466	1374	30	the	the	DET
ftr-466	1374	31	portion	portion	NOUN
ftr-466	1374	32	of	of	ADP
ftr-466	1374	33	the	the	DET
ftr-466	1374	34	purchase	purchase	NOUN
ftr-466	1374	35	price	price	NOUN
ftr-466	1374	36	allocated	allocate	VERB
ftr-466	1374	37	to	to	ADP
ftr-466	1374	38	the	the	DET
ftr-466	1374	39	call	call	NOUN
ftr-466	1374	40	option	option	NOUN
ftr-466	1374	41	.	.	PUNCT
ftr-466	1375	1	thus	thus	ADV
ftr-466	1375	2	,	,	PUNCT
ftr-466	1375	3	under	under	ADP
ftr-466	1375	4	the	the	DET
ftr-466	1375	5	bifurcation	bifurcation	NOUN
ftr-466	1375	6	approach	approach	NOUN
ftr-466	1375	7	,	,	PUNCT
ftr-466	1375	8	the	the	DET
ftr-466	1375	9	purchaser	purchaser	NOUN
ftr-466	1375	10	will	will	AUX
ftr-466	1375	11	not	not	PART
ftr-466	1375	12	accrue	accrue	VERB
ftr-466	1375	13	interest	interest	NOUN
ftr-466	1375	14	on	on	ADP
ftr-466	1375	15	the	the	DET
ftr-466	1375	16	entire	entire	ADJ
ftr-466	1375	17	amount	amount	NOUN
ftr-466	1375	18	of	of	ADP
ftr-466	1375	19	money	money	NOUN
ftr-466	1375	20	actually	actually	ADV
ftr-466	1375	21	advanced	advanced	ADJ
ftr-466	1375	22	to	to	ADP
ftr-466	1375	23	the	the	DET
ftr-466	1375	24	issuer	issuer	NOUN
ftr-466	1375	25	.	.	PUNCT
ftr-466	1376	1	second	second	ADJ
ftr-466	1376	2	,	,	PUNCT
ftr-466	1376	3	the	the	DET
ftr-466	1376	4	parties	party	NOUN
ftr-466	1376	5	to	to	ADP
ftr-466	1376	6	a	a	DET
ftr-466	1376	7	cdi	cdi	PROPN
ftr-466	1376	8	can	can	AUX
ftr-466	1376	9	manipulate	manipulate	VERB
ftr-466	1376	10	the	the	DET
ftr-466	1376	11	amount	amount	NOUN
ftr-466	1376	12	of	of	ADP
ftr-466	1376	13	basis	basis	NOUN
ftr-466	1376	14	allocated	allocate	VERB
ftr-466	1376	15	to	to	ADP
ftr-466	1376	16	disclosure	disclosure	NOUN
ftr-466	1376	17	setting	set	VERB
ftr-466	1376	18	out	out	ADP
ftr-466	1376	19	the	the	DET
ftr-466	1376	20	10	10	NUM
ftr-466	1376	21	possible	possible	ADJ
ftr-466	1376	22	ways	way	NOUN
ftr-466	1376	23	in	in	ADP
ftr-466	1376	24	which	which	PRON
ftr-466	1376	25	an	an	DET
ftr-466	1376	26	instrument	instrument	NOUN
ftr-466	1376	27	can	can	AUX
ftr-466	1376	28	be	be	AUX
ftr-466	1376	29	divided	divide	VERB
ftr-466	1376	30	into	into	ADP
ftr-466	1376	31	component	component	NOUN
ftr-466	1376	32	parts	part	NOUN
ftr-466	1376	33	and	and	CCONJ
ftr-466	1376	34	how	how	SCONJ
ftr-466	1376	35	each	each	DET
ftr-466	1376	36	component	component	NOUN
ftr-466	1376	37	part	part	NOUN
ftr-466	1376	38	would	would	AUX
ftr-466	1376	39	be	be	AUX
ftr-466	1376	40	taxed	tax	VERB
ftr-466	1376	41	if	if	SCONJ
ftr-466	1376	42	it	it	PRON
ftr-466	1376	43	was	be	AUX
ftr-466	1376	44	among	among	ADP
ftr-466	1376	45	those	those	PRON
ftr-466	1376	46	chosen	choose	VERB
ftr-466	1376	47	by	by	ADP
ftr-466	1376	48	the	the	DET
ftr-466	1376	49	internal	internal	ADJ
ftr-466	1376	50	revenue	revenue	NOUN
ftr-466	1376	51	service	service	NOUN
ftr-466	1376	52	(	(	PUNCT
ftr-466	1376	53	only	only	ADV
ftr-466	1376	54	to	to	PART
ftr-466	1376	55	have	have	VERB
ftr-466	1376	56	someone	someone	PRON
ftr-466	1376	57	burst	burst	VERB
ftr-466	1376	58	into	into	ADP
ftr-466	1376	59	my	my	PRON
ftr-466	1376	60	office	office	NOUN
ftr-466	1376	61	with	with	ADP
ftr-466	1376	62	an	an	DET
ftr-466	1376	63	eleventh	eleventh	NOUN
ftr-466	1376	64	)	)	PUNCT
ftr-466	1376	65	makes	make	VERB
ftr-466	1376	66	me	i	PRON
ftr-466	1376	67	shudder	shudder	VERB
ftr-466	1376	68	.	.	PUNCT
ftr-466	1377	1	as	as	ADP
ftr-466	1377	2	for	for	ADP
ftr-466	1377	3	the	the	DET
ftr-466	1377	4	success	success	NOUN
ftr-466	1377	5	of	of	ADP
ftr-466	1377	6	the	the	DET
ftr-466	1377	7	common	common	ADJ
ftr-466	1377	8	law	law	NOUN
ftr-466	1377	9	approach	approach	NOUN
ftr-466	1377	10	in	in	ADP
ftr-466	1377	11	lucas	lucas	PROPN
ftr-466	1377	12	v.	v.	PROPN
ftr-466	1377	13	earl	earl	PROPN
ftr-466	1377	14	,	,	PUNCT
ftr-466	1377	15	the	the	DET
ftr-466	1377	16	supreme	supreme	PROPN
ftr-466	1377	17	court	court	PROPN
ftr-466	1377	18	's	's	PART
ftr-466	1377	19	decision	decision	NOUN
ftr-466	1377	20	in	in	ADP
ftr-466	1377	21	arkansas	arkansas	PROPN
ftr-466	1377	22	best	well	ADV
ftr-466	1377	23	,	,	PUNCT
ftr-466	1377	24	and	and	CCONJ
ftr-466	1377	25	the	the	DET
ftr-466	1377	26	myriad	myriad	ADJ
ftr-466	1377	27	cases	case	NOUN
ftr-466	1377	28	fleshing	flesh	VERB
ftr-466	1377	29	out	out	ADP
ftr-466	1377	30	the	the	DET
ftr-466	1377	31	distinction	distinction	NOUN
ftr-466	1377	32	between	between	ADP
ftr-466	1377	33	equity	equity	NOUN
ftr-466	1377	34	and	and	CCONJ
ftr-466	1377	35	debt	debt	NOUN
ftr-466	1377	36	are	be	AUX
ftr-466	1377	37	better	well	ADJ
ftr-466	1377	38	examples	example	NOUN
ftr-466	1377	39	of	of	ADP
ftr-466	1377	40	how	how	SCONJ
ftr-466	1377	41	this	this	PRON
ftr-466	1377	42	[	[	X
ftr-466	1377	43	common	common	ADJ
ftr-466	1377	44	law	law	NOUN
ftr-466	1377	45	]	]	PUNCT
ftr-466	1377	46	approach	approach	NOUN
ftr-466	1377	47	[	[	X
ftr-466	1377	48	to	to	ADP
ftr-466	1377	49	classifying	classify	VERB
ftr-466	1377	50	financial	financial	ADJ
ftr-466	1377	51	instruments	instrument	NOUN
ftr-466	1377	52	]	]	PUNCT
ftr-466	1377	53	works	work	VERB
ftr-466	1377	54	in	in	ADP
ftr-466	1377	55	the	the	DET
ftr-466	1377	56	realm	realm	NOUN
ftr-466	1377	57	of	of	ADP
ftr-466	1377	58	complex	complex	ADJ
ftr-466	1377	59	financial	financial	ADJ
ftr-466	1377	60	transactions	transaction	NOUN
ftr-466	1377	61	.	.	PUNCT
ftr-466	1378	1	"	"	PUNCT
ftr-466	1378	2	)	)	PUNCT
ftr-466	1378	3	.	.	PUNCT
ftr-466	1379	1	168	168	NUM
ftr-466	1379	2	.	.	PUNCT
ftr-466	1380	1	the	the	DET
ftr-466	1380	2	proper	proper	ADJ
ftr-466	1380	3	classification	classification	NOUN
ftr-466	1380	4	and	and	CCONJ
ftr-466	1380	5	taxation	taxation	NOUN
ftr-466	1380	6	of	of	ADP
ftr-466	1380	7	gold	gold	NOUN
ftr-466	1380	8	notes	note	NOUN
ftr-466	1380	9	with	with	ADP
ftr-466	1380	10	ncp	ncp	PROPN
ftr-466	1380	11	is	be	AUX
ftr-466	1380	12	of	of	ADP
ftr-466	1380	13	practical	practical	ADJ
ftr-466	1380	14	importance	importance	NOUN
ftr-466	1380	15	because	because	SCONJ
ftr-466	1380	16	issuers	issuer	NOUN
ftr-466	1380	17	of	of	ADP
ftr-466	1380	18	publicly	publicly	ADV
ftr-466	1380	19	traded	trade	VERB
ftr-466	1380	20	commodity	commodity	NOUN
ftr-466	1380	21	-	-	PUNCT
ftr-466	1380	22	indexed	index	VERB
ftr-466	1380	23	obligations	obligation	NOUN
ftr-466	1380	24	typically	typically	ADV
ftr-466	1380	25	provide	provide	VERB
ftr-466	1380	26	for	for	ADP
ftr-466	1380	27	a	a	DET
ftr-466	1380	28	minimum	minimum	ADJ
ftr-466	1380	29	fixed	fix	VERB
ftr-466	1380	30	principal	principal	ADJ
ftr-466	1380	31	payment	payment	NOUN
ftr-466	1380	32	at	at	ADP
ftr-466	1380	33	maturity	maturity	NOUN
ftr-466	1380	34	.	.	PUNCT
ftr-466	1381	1	see	see	VERB
ftr-466	1381	2	land	land	NOUN
ftr-466	1381	3	,	,	PUNCT
ftr-466	1381	4	supra	supra	PROPN
ftr-466	1381	5	note	note	NOUN
ftr-466	1381	6	148	148	NUM
ftr-466	1381	7	.	.	PUNCT
ftr-466	1382	1	at	at	ADP
ftr-466	1382	2	238	238	NUM
ftr-466	1382	3	n.5	n.5	SYM
ftr-466	1382	4	.	.	NOUN
ftr-466	1382	5	169	169	NUM
ftr-466	1382	6	.	.	PUNCT
ftr-466	1383	1	see	see	VERB
ftr-466	1383	2	infra	infra	NOUN
ftr-466	1383	3	note	note	VERB
ftr-466	1383	4	177	177	NUM
ftr-466	1383	5	.	.	PUNCT
ftr-466	1383	6	19971	19971	NUM
ftr-466	1384	1	florida	florida	PROPN
ftr-466	1384	2	tax	tax	NOUN
ftr-466	1384	3	review	review	NOUN
ftr-466	1384	4	the	the	DET
ftr-466	1384	5	long	long	ADJ
ftr-466	1384	6	call	call	NOUN
ftr-466	1384	7	option	option	NOUN
ftr-466	1384	8	,	,	PUNCT
ftr-466	1384	9	and	and	CCONJ
ftr-466	1384	10	thereby	thereby	ADV
ftr-466	1384	11	maximize	maximize	VERB
ftr-466	1384	12	the	the	DET
ftr-466	1384	13	portion	portion	NOUN
ftr-466	1384	14	of	of	ADP
ftr-466	1384	15	the	the	DET
ftr-466	1384	16	issue	issue	NOUN
ftr-466	1384	17	price	price	NOUN
ftr-466	1384	18	on	on	ADP
ftr-466	1384	19	which	which	PRON
ftr-466	1384	20	interest	interest	NOUN
ftr-466	1384	21	will	will	AUX
ftr-466	1384	22	not	not	PART
ftr-466	1384	23	accrue	accrue	VERB
ftr-466	1384	24	,	,	PUNCT
ftr-466	1384	25	simply	simply	ADV
ftr-466	1384	26	by	by	ADP
ftr-466	1384	27	manipulating	manipulate	VERB
ftr-466	1384	28	computation	computation	NOUN
ftr-466	1384	29	of	of	ADP
ftr-466	1384	30	the	the	DET
ftr-466	1384	31	present	present	ADJ
ftr-466	1384	32	value	value	NOUN
ftr-466	1384	33	of	of	ADP
ftr-466	1384	34	the	the	DET
ftr-466	1384	35	hypothetical	hypothetical	ADJ
ftr-466	1384	36	zero	zero	NUM
ftr-466	1384	37	coupon	coupon	NOUN
ftr-466	1384	38	bond	bond	NOUN
ftr-466	1384	39	.	.	PUNCT
ftr-466	1385	1	170	170	NUM
ftr-466	1385	2	there	there	PRON
ftr-466	1385	3	exists	exist	VERB
ftr-466	1385	4	a	a	DET
ftr-466	1385	5	third	third	ADJ
ftr-466	1385	6	,	,	PUNCT
ftr-466	1385	7	and	and	CCONJ
ftr-466	1385	8	more	more	ADV
ftr-466	1385	9	compelling	compelling	ADJ
ftr-466	1385	10	,	,	PUNCT
ftr-466	1385	11	reason	reason	NOUN
ftr-466	1385	12	for	for	ADP
ftr-466	1385	13	not	not	PART
ftr-466	1385	14	applying	apply	VERB
ftr-466	1385	15	the	the	DET
ftr-466	1385	16	bifurcation	bifurcation	NOUN
ftr-466	1385	17	concept	concept	NOUN
ftr-466	1385	18	in	in	ADP
ftr-466	1385	19	connection	connection	NOUN
ftr-466	1385	20	with	with	ADP
ftr-466	1385	21	the	the	DET
ftr-466	1385	22	recommendations	recommendation	NOUN
ftr-466	1385	23	espoused	espouse	VERB
ftr-466	1385	24	in	in	ADP
ftr-466	1385	25	this	this	DET
ftr-466	1385	26	article	article	NOUN
ftr-466	1385	27	:	:	PUNCT
ftr-466	1385	28	the	the	DET
ftr-466	1385	29	above	above	ADJ
ftr-466	1385	30	recommendations	recommendation	NOUN
ftr-466	1385	31	would	would	AUX
ftr-466	1385	32	treat	treat	VERB
ftr-466	1385	33	the	the	DET
ftr-466	1385	34	gold	gold	NOUN
ftr-466	1385	35	note	note	NOUN
ftr-466	1385	36	as	as	ADP
ftr-466	1385	37	a	a	DET
ftr-466	1385	38	cashsettled	cashsettle	VERB
ftr-466	1385	39	,	,	PUNCT
ftr-466	1385	40	prepaid	prepay	VERB
ftr-466	1385	41	forward	forward	ADJ
ftr-466	1385	42	contract	contract	NOUN
ftr-466	1385	43	for	for	ADP
ftr-466	1385	44	all	all	DET
ftr-466	1385	45	purposes	purpose	NOUN
ftr-466	1385	46	of	of	ADP
ftr-466	1385	47	the	the	DET
ftr-466	1385	48	code	code	NOUN
ftr-466	1385	49	.	.	PUNCT
ftr-466	1386	1	this	this	PRON
ftr-466	1386	2	means	mean	VERB
ftr-466	1386	3	that	that	SCONJ
ftr-466	1386	4	gold	gold	NOUN
ftr-466	1386	5	notes	note	NOUN
ftr-466	1386	6	would	would	AUX
ftr-466	1386	7	qualify	qualify	VERB
ftr-466	1386	8	as	as	ADP
ftr-466	1386	9	positions	position	NOUN
ftr-466	1386	10	in	in	ADP
ftr-466	1386	11	property	property	NOUN
ftr-466	1386	12	within	within	ADP
ftr-466	1386	13	the	the	DET
ftr-466	1386	14	meaning	meaning	NOUN
ftr-466	1386	15	of	of	ADP
ftr-466	1386	16	section	section	NOUN
ftr-466	1386	17	1092	1092	NUM
ftr-466	1386	18	.	.	PUNCT
ftr-466	1387	1	the	the	DET
ftr-466	1387	2	hypothetical	hypothetical	ADJ
ftr-466	1387	3	zero	zero	NUM
ftr-466	1387	4	coupon	coupon	NOUN
ftr-466	1387	5	bond	bond	NOUN
ftr-466	1387	6	contained	contain	VERB
ftr-466	1387	7	in	in	ADP
ftr-466	1387	8	the	the	DET
ftr-466	1387	9	gold	gold	NOUN
ftr-466	1387	10	note	note	NOUN
ftr-466	1387	11	with	with	ADP
ftr-466	1387	12	ncp	ncp	PROPN
ftr-466	1387	13	would	would	AUX
ftr-466	1387	14	not	not	PART
ftr-466	1387	15	be	be	AUX
ftr-466	1387	16	subject	subject	ADJ
ftr-466	1387	17	to	to	ADP
ftr-466	1387	18	section	section	NOUN
ftr-466	1387	19	1092	1092	NUM
ftr-466	1387	20	.	.	PUNCT
ftr-466	1388	1	thus	thus	ADV
ftr-466	1388	2	,	,	PUNCT
ftr-466	1388	3	if	if	SCONJ
ftr-466	1388	4	the	the	DET
ftr-466	1388	5	bifurcation	bifurcation	NOUN
ftr-466	1388	6	approach	approach	NOUN
ftr-466	1388	7	were	be	AUX
ftr-466	1388	8	to	to	PART
ftr-466	1388	9	apply	apply	VERB
ftr-466	1388	10	to	to	ADP
ftr-466	1388	11	gold	gold	NOUN
ftr-466	1388	12	notes	note	NOUN
ftr-466	1388	13	with	with	ADP
ftr-466	1388	14	ncp	ncp	PROPN
ftr-466	1388	15	,	,	PUNCT
ftr-466	1388	16	taxpayers	taxpayer	NOUN
ftr-466	1388	17	would	would	AUX
ftr-466	1388	18	be	be	AUX
ftr-466	1388	19	free	free	ADJ
ftr-466	1388	20	,	,	PUNCT
ftr-466	1388	21	to	to	ADP
ftr-466	1388	22	a	a	DET
ftr-466	1388	23	certain	certain	ADJ
ftr-466	1388	24	extent	extent	NOUN
ftr-466	1388	25	,	,	PUNCT
ftr-466	1388	26	to	to	PART
ftr-466	1388	27	structure	structure	VERB
ftr-466	1388	28	their	their	PRON
ftr-466	1388	29	way	way	NOUN
ftr-466	1388	30	out	out	ADP
ftr-466	1388	31	of	of	ADP
ftr-466	1388	32	section	section	NOUN
ftr-466	1388	33	1092	1092	NUM
ftr-466	1388	34	simply	simply	ADV
ftr-466	1388	35	by	by	ADP
ftr-466	1388	36	purchasing	purchase	VERB
ftr-466	1388	37	a	a	DET
ftr-466	1388	38	gold	gold	NOUN
ftr-466	1388	39	note	note	NOUN
ftr-466	1388	40	with	with	ADP
ftr-466	1388	41	ncp	ncp	PROPN
ftr-466	1388	42	.	.	PROPN
ftr-466	1388	43	171	171	NUM
ftr-466	1388	44	therefore	therefore	ADV
ftr-466	1388	45	,	,	PUNCT
ftr-466	1388	46	the	the	DET
ftr-466	1388	47	author	author	NOUN
ftr-466	1388	48	would	would	AUX
ftr-466	1388	49	apply	apply	VERB
ftr-466	1388	50	the	the	DET
ftr-466	1388	51	third	third	ADJ
ftr-466	1388	52	alternative	alternative	NOUN
ftr-466	1388	53	to	to	ADP
ftr-466	1388	54	gold	gold	NOUN
ftr-466	1388	55	notes	note	NOUN
ftr-466	1388	56	with	with	ADP
ftr-466	1388	57	ncp	ncp	PROPN
ftr-466	1389	1	.	.	PUNCT
ftr-466	1389	2	b.	b.	PROPN
ftr-466	1390	1	the	the	DET
ftr-466	1390	2	modified	modify	VERB
ftr-466	1390	3	bifurcation	bifurcation	NOUN
ftr-466	1390	4	approach	approach	NOUN
ftr-466	1390	5	i.	i.	NOUN
ftr-466	1390	6	introduction.-the	introduction.-the	DET
ftr-466	1390	7	third	third	ADJ
ftr-466	1390	8	alternative	alternative	NOUN
ftr-466	1390	9	(	(	PUNCT
ftr-466	1390	10	hereafter	hereafter	ADV
ftr-466	1390	11	,	,	PUNCT
ftr-466	1390	12	the	the	DET
ftr-466	1390	13	"	"	PUNCT
ftr-466	1390	14	modified	modified	ADJ
ftr-466	1390	15	bifurcation	bifurcation	NOUN
ftr-466	1390	16	approach	approach	NOUN
ftr-466	1390	17	"	"	PUNCT
ftr-466	1390	18	)	)	PUNCT
ftr-466	1390	19	is	be	AUX
ftr-466	1390	20	similar	similar	ADJ
ftr-466	1390	21	to	to	ADP
ftr-466	1390	22	the	the	DET
ftr-466	1390	23	bifurcation	bifurcation	NOUN
ftr-466	1390	24	approach	approach	NOUN
ftr-466	1390	25	insofar	insofar	ADV
ftr-466	1390	26	as	as	SCONJ
ftr-466	1390	27	it	it	PRON
ftr-466	1390	28	classifies	classify	VERB
ftr-466	1390	29	a	a	DET
ftr-466	1390	30	gold	gold	NOUN
ftr-466	1390	31	note	note	NOUN
ftr-466	1390	32	with	with	ADP
ftr-466	1390	33	ncp	ncp	PROPN
ftr-466	1390	34	as	as	ADP
ftr-466	1390	35	a	a	DET
ftr-466	1390	36	combination	combination	NOUN
ftr-466	1390	37	of	of	ADP
ftr-466	1390	38	two	two	NUM
ftr-466	1390	39	positions	position	NOUN
ftr-466	1390	40	.	.	PUNCT
ftr-466	1391	1	as	as	SCONJ
ftr-466	1391	2	will	will	AUX
ftr-466	1391	3	be	be	AUX
ftr-466	1391	4	discussed	discuss	VERB
ftr-466	1391	5	below	below	ADV
ftr-466	1391	6	,	,	PUNCT
ftr-466	1391	7	however	however	ADV
ftr-466	1391	8	,	,	PUNCT
ftr-466	1391	9	the	the	DET
ftr-466	1391	10	modified	modify	VERB
ftr-466	1391	11	bifurcation	bifurcation	NOUN
ftr-466	1391	12	approach	approach	NOUN
ftr-466	1391	13	is	be	AUX
ftr-466	1391	14	superior	superior	ADJ
ftr-466	1391	15	to	to	ADP
ftr-466	1391	16	the	the	DET
ftr-466	1391	17	bifurcation	bifurcation	NOUN
ftr-466	1391	18	approach	approach	NOUN
ftr-466	1391	19	for	for	ADP
ftr-466	1391	20	two	two	NUM
ftr-466	1391	21	reasons	reason	NOUN
ftr-466	1391	22	.	.	PUNCT
ftr-466	1392	1	first	first	ADV
ftr-466	1392	2	,	,	PUNCT
ftr-466	1392	3	the	the	DET
ftr-466	1392	4	modified	modify	VERB
ftr-466	1392	5	bifurcation	bifurcation	NOUN
ftr-466	1392	6	approach	approach	NOUN
ftr-466	1392	7	provides	provide	VERB
ftr-466	1392	8	a	a	DET
ftr-466	1392	9	simpler	simple	ADJ
ftr-466	1392	10	method	method	NOUN
ftr-466	1392	11	for	for	ADP
ftr-466	1392	12	allocating	allocate	VERB
ftr-466	1392	13	the	the	DET
ftr-466	1392	14	purchase	purchase	NOUN
ftr-466	1392	15	price	price	NOUN
ftr-466	1392	16	of	of	ADP
ftr-466	1392	17	the	the	DET
ftr-466	1392	18	gold	gold	NOUN
ftr-466	1392	19	note	note	NOUN
ftr-466	1392	20	with	with	ADP
ftr-466	1392	21	ncp	ncp	PROPN
ftr-466	1392	22	between	between	ADP
ftr-466	1392	23	the	the	DET
ftr-466	1392	24	prepaid	prepay	VERB
ftr-466	1392	25	forward	forward	ADJ
ftr-466	1392	26	contract	contract	NOUN
ftr-466	1392	27	and	and	CCONJ
ftr-466	1392	28	put	put	VERB
ftr-466	1392	29	option	option	NOUN
ftr-466	1392	30	components	component	NOUN
ftr-466	1392	31	of	of	ADP
ftr-466	1392	32	that	that	DET
ftr-466	1392	33	note	note	NOUN
ftr-466	1392	34	.	.	PUNCT
ftr-466	1393	1	second	second	ADV
ftr-466	1393	2	,	,	PUNCT
ftr-466	1393	3	the	the	DET
ftr-466	1393	4	modified	modify	VERB
ftr-466	1393	5	bifurcation	bifurcation	NOUN
ftr-466	1393	6	approach	approach	NOUN
ftr-466	1393	7	will	will	AUX
ftr-466	1393	8	not	not	PART
ftr-466	1393	9	permit	permit	VERB
ftr-466	1393	10	taxpayers	taxpayer	NOUN
ftr-466	1393	11	to	to	PART
ftr-466	1393	12	structure	structure	VERB
ftr-466	1393	13	their	their	PRON
ftr-466	1393	14	way	way	NOUN
ftr-466	1393	15	out	out	ADP
ftr-466	1393	16	of	of	ADP
ftr-466	1393	17	section	section	NOUN
ftr-466	1393	18	1092	1092	NUM
ftr-466	1393	19	.	.	PUNCT
ftr-466	1394	1	under	under	ADP
ftr-466	1394	2	the	the	DET
ftr-466	1394	3	modified	modify	VERB
ftr-466	1394	4	bifurcation	bifurcation	NOUN
ftr-466	1394	5	approach	approach	NOUN
ftr-466	1394	6	,	,	PUNCT
ftr-466	1394	7	the	the	DET
ftr-466	1394	8	prepaid	prepay	VERB
ftr-466	1394	9	forward	forward	ADJ
ftr-466	1394	10	contract	contract	NOUN
ftr-466	1394	11	and	and	CCONJ
ftr-466	1394	12	the	the	DET
ftr-466	1394	13	hypothetical	hypothetical	ADJ
ftr-466	1394	14	long	long	ADJ
ftr-466	1394	15	put	put	NOUN
ftr-466	1394	16	option	option	NOUN
ftr-466	1394	17	would	would	AUX
ftr-466	1394	18	be	be	AUX
ftr-466	1394	19	treated	treat	VERB
ftr-466	1394	20	as	as	ADP
ftr-466	1394	21	a	a	DET
ftr-466	1394	22	single	single	ADJ
ftr-466	1394	23	position	position	NOUN
ftr-466	1394	24	.	.	PUNCT
ftr-466	1395	1	that	that	PRON
ftr-466	1395	2	is	be	AUX
ftr-466	1395	3	,	,	PUNCT
ftr-466	1395	4	the	the	DET
ftr-466	1395	5	purchaser	purchaser	NOUN
ftr-466	1395	6	of	of	ADP
ftr-466	1395	7	a	a	DET
ftr-466	1395	8	gold	gold	NOUN
ftr-466	1395	9	note	note	NOUN
ftr-466	1395	10	with	with	ADP
ftr-466	1395	11	ncp	ncp	PROPN
ftr-466	1395	12	would	would	AUX
ftr-466	1395	13	not	not	PART
ftr-466	1395	14	recognize	recognize	VERB
ftr-466	1395	15	capital	capital	NOUN
ftr-466	1395	16	gain	gain	NOUN
ftr-466	1395	17	or	or	CCONJ
ftr-466	1395	18	loss	loss	NOUN
ftr-466	1395	19	on	on	ADP
ftr-466	1395	20	the	the	DET
ftr-466	1395	21	note	note	NOUN
ftr-466	1395	22	until	until	ADP
ftr-466	1395	23	either	either	CCONJ
ftr-466	1395	24	the	the	DET
ftr-466	1395	25	sale	sale	NOUN
ftr-466	1395	26	or	or	CCONJ
ftr-466	1395	27	maturity	maturity	NOUN
ftr-466	1395	28	of	of	ADP
ftr-466	1395	29	the	the	DET
ftr-466	1395	30	note	note	NOUN
ftr-466	1395	31	.	.	PUNCT
ftr-466	1396	1	the	the	DET
ftr-466	1396	2	amount	amount	NOUN
ftr-466	1396	3	of	of	ADP
ftr-466	1396	4	that	that	DET
ftr-466	1396	5	gain	gain	NOUN
ftr-466	1396	6	or	or	CCONJ
ftr-466	1396	7	loss	loss	NOUN
ftr-466	1396	8	would	would	AUX
ftr-466	1396	9	be	be	AUX
ftr-466	1396	10	computed	compute	VERB
ftr-466	1396	11	with	with	ADP
ftr-466	1396	12	reference	reference	NOUN
ftr-466	1396	13	to	to	ADP
ftr-466	1396	14	the	the	DET
ftr-466	1396	15	170	170	NUM
ftr-466	1396	16	.	.	PUNCT
ftr-466	1397	1	see	see	VERB
ftr-466	1397	2	lokken	lokken	PROPN
ftr-466	1397	3	,	,	PUNCT
ftr-466	1397	4	supra	supra	PROPN
ftr-466	1397	5	note	note	PROPN
ftr-466	1397	6	68	68	NUM
ftr-466	1397	7	,	,	PUNCT
ftr-466	1397	8	at	at	ADP
ftr-466	1397	9	498	498	NUM
ftr-466	1397	10	-	-	SYM
ftr-466	1397	11	99	99	NUM
ftr-466	1397	12	(	(	PUNCT
ftr-466	1397	13	indicating	indicate	VERB
ftr-466	1397	14	,	,	PUNCT
ftr-466	1397	15	through	through	ADP
ftr-466	1397	16	examples	example	NOUN
ftr-466	1397	17	,	,	PUNCT
ftr-466	1397	18	that	that	SCONJ
ftr-466	1397	19	the	the	DET
ftr-466	1397	20	bifurcation	bifurcation	NOUN
ftr-466	1397	21	approach	approach	NOUN
ftr-466	1397	22	leads	lead	VERB
ftr-466	1397	23	to	to	ADP
ftr-466	1397	24	inappropriate	inappropriate	ADJ
ftr-466	1397	25	results	result	NOUN
ftr-466	1397	26	in	in	ADP
ftr-466	1397	27	certain	certain	ADJ
ftr-466	1397	28	instances	instance	NOUN
ftr-466	1397	29	)	)	PUNCT
ftr-466	1397	30	.	.	PUNCT
ftr-466	1398	1	for	for	ADP
ftr-466	1398	2	example	example	NOUN
ftr-466	1398	3	,	,	PUNCT
ftr-466	1398	4	as	as	ADP
ftr-466	1398	5	the	the	DET
ftr-466	1398	6	present	present	ADJ
ftr-466	1398	7	value	value	NOUN
ftr-466	1398	8	of	of	ADP
ftr-466	1398	9	the	the	DET
ftr-466	1398	10	guaranteed	guarantee	VERB
ftr-466	1398	11	payment	payment	NOUN
ftr-466	1398	12	decreases	decrease	NOUN
ftr-466	1398	13	,	,	PUNCT
ftr-466	1398	14	the	the	DET
ftr-466	1398	15	amount	amount	NOUN
ftr-466	1398	16	of	of	ADP
ftr-466	1398	17	basis	basis	NOUN
ftr-466	1398	18	assigned	assign	VERB
ftr-466	1398	19	to	to	ADP
ftr-466	1398	20	the	the	DET
ftr-466	1398	21	zero	zero	NUM
ftr-466	1398	22	coupon	coupon	NOUN
ftr-466	1398	23	bond	bond	NOUN
ftr-466	1398	24	decreases	decrease	NOUN
ftr-466	1398	25	and	and	CCONJ
ftr-466	1398	26	the	the	DET
ftr-466	1398	27	amount	amount	NOUN
ftr-466	1398	28	of	of	ADP
ftr-466	1398	29	basis	basis	NOUN
ftr-466	1398	30	assigned	assign	VERB
ftr-466	1398	31	to	to	ADP
ftr-466	1398	32	the	the	DET
ftr-466	1398	33	option	option	NOUN
ftr-466	1398	34	increases	increase	NOUN
ftr-466	1398	35	,	,	PUNCT
ftr-466	1398	36	and	and	CCONJ
ftr-466	1398	37	vice	vice	ADV
ftr-466	1398	38	versa	versa	ADV
ftr-466	1398	39	.	.	PUNCT
ftr-466	1399	1	thus	thus	ADV
ftr-466	1399	2	,	,	PUNCT
ftr-466	1399	3	under	under	ADP
ftr-466	1399	4	the	the	DET
ftr-466	1399	5	bifurcation	bifurcation	NOUN
ftr-466	1399	6	approach	approach	NOUN
ftr-466	1399	7	,	,	PUNCT
ftr-466	1399	8	the	the	DET
ftr-466	1399	9	parties	party	NOUN
ftr-466	1399	10	could	could	AUX
ftr-466	1399	11	manipulate	manipulate	VERB
ftr-466	1399	12	the	the	DET
ftr-466	1399	13	amount	amount	NOUN
ftr-466	1399	14	of	of	ADP
ftr-466	1399	15	ordinary	ordinary	ADJ
ftr-466	1399	16	income	income	NOUN
ftr-466	1399	17	and	and	CCONJ
ftr-466	1399	18	capital	capital	NOUN
ftr-466	1399	19	gain	gain	NOUN
ftr-466	1399	20	recognized	recognize	VERB
ftr-466	1399	21	by	by	ADP
ftr-466	1399	22	the	the	DET
ftr-466	1399	23	purchaser	purchaser	NOUN
ftr-466	1399	24	by	by	ADP
ftr-466	1399	25	distorting	distort	VERB
ftr-466	1399	26	the	the	DET
ftr-466	1399	27	calculation	calculation	NOUN
ftr-466	1399	28	of	of	ADP
ftr-466	1399	29	the	the	DET
ftr-466	1399	30	present	present	ADJ
ftr-466	1399	31	value	value	NOUN
ftr-466	1399	32	of	of	ADP
ftr-466	1399	33	the	the	DET
ftr-466	1399	34	zero	zero	NUM
ftr-466	1399	35	coupon	coupon	NOUN
ftr-466	1399	36	bond	bond	NOUN
ftr-466	1399	37	component	component	NOUN
ftr-466	1399	38	of	of	ADP
ftr-466	1399	39	the	the	DET
ftr-466	1399	40	gold	gold	NOUN
ftr-466	1399	41	note	note	NOUN
ftr-466	1399	42	with	with	ADP
ftr-466	1399	43	ncp	ncp	PROPN
ftr-466	1399	44	.	.	PROPN
ftr-466	1399	45	171	171	NUM
ftr-466	1399	46	.	.	PUNCT
ftr-466	1400	1	one	one	PRON
ftr-466	1400	2	must	must	AUX
ftr-466	1400	3	distinguish	distinguish	VERB
ftr-466	1400	4	the	the	DET
ftr-466	1400	5	hypothetical	hypothetical	ADJ
ftr-466	1400	6	zero	zero	NUM
ftr-466	1400	7	coupon	coupon	NOUN
ftr-466	1400	8	bond	bond	NOUN
ftr-466	1400	9	referenced	reference	VERB
ftr-466	1400	10	above	above	ADP
ftr-466	1400	11	from	from	ADP
ftr-466	1400	12	the	the	DET
ftr-466	1400	13	zero	zero	NUM
ftr-466	1400	14	coupon	coupon	NOUN
ftr-466	1400	15	bond	bond	NOUN
ftr-466	1400	16	component	component	NOUN
ftr-466	1400	17	of	of	ADP
ftr-466	1400	18	a	a	DET
ftr-466	1400	19	prepaid	prepaid	ADJ
ftr-466	1400	20	forward	forward	ADJ
ftr-466	1400	21	contract	contract	NOUN
ftr-466	1400	22	.	.	PUNCT
ftr-466	1401	1	the	the	DET
ftr-466	1401	2	former	former	ADJ
ftr-466	1401	3	exists	exist	VERB
ftr-466	1401	4	separately	separately	ADV
ftr-466	1401	5	from	from	ADP
ftr-466	1401	6	any	any	DET
ftr-466	1401	7	other	other	ADJ
ftr-466	1401	8	contractual	contractual	ADJ
ftr-466	1401	9	right	right	NOUN
ftr-466	1401	10	,	,	PUNCT
ftr-466	1401	11	and	and	CCONJ
ftr-466	1401	12	is	be	AUX
ftr-466	1401	13	therefore	therefore	ADV
ftr-466	1401	14	not	not	PART
ftr-466	1401	15	subject	subject	ADJ
ftr-466	1401	16	to	to	ADP
ftr-466	1401	17	the	the	DET
ftr-466	1401	18	straddle	straddle	NOUN
ftr-466	1401	19	rules	rule	NOUN
ftr-466	1401	20	.	.	PUNCT
ftr-466	1402	1	the	the	DET
ftr-466	1402	2	latter	latter	ADJ
ftr-466	1402	3	only	only	ADV
ftr-466	1402	4	exists	exist	VERB
ftr-466	1402	5	as	as	SCONJ
ftr-466	1402	6	one	one	NUM
ftr-466	1402	7	component	component	NOUN
ftr-466	1402	8	of	of	ADP
ftr-466	1402	9	a	a	DET
ftr-466	1402	10	prepaid	prepaid	ADJ
ftr-466	1402	11	forward	forward	ADJ
ftr-466	1402	12	contract	contract	NOUN
ftr-466	1402	13	,	,	PUNCT
ftr-466	1402	14	which	which	PRON
ftr-466	1402	15	contract	contract	NOUN
ftr-466	1402	16	,	,	PUNCT
ftr-466	1402	17	in	in	ADP
ftr-466	1402	18	and	and	CCONJ
ftr-466	1402	19	of	of	ADP
ftr-466	1402	20	itself	itself	PRON
ftr-466	1402	21	,	,	PUNCT
ftr-466	1402	22	is	be	AUX
ftr-466	1402	23	potentially	potentially	ADV
ftr-466	1402	24	subject	subject	ADJ
ftr-466	1402	25	to	to	ADP
ftr-466	1402	26	the	the	DET
ftr-466	1402	27	straddle	straddle	NOUN
ftr-466	1402	28	rules	rule	NOUN
ftr-466	1402	29	.	.	PUNCT
ftr-466	1403	1	[	[	X
ftr-466	1403	2	vol	vol	NOUN
ftr-466	1403	3	.	.	PUNCT
ftr-466	1403	4	3:8	3:8	NUM
ftr-466	1403	5	economically	economically	ADV
ftr-466	1403	6	equivalent	equivalent	ADJ
ftr-466	1403	7	financial	financial	ADJ
ftr-466	1403	8	instnrments	instnrment	NOUN
ftr-466	1403	9	combined	combine	VERB
ftr-466	1403	10	basis	basis	NOUN
ftr-466	1403	11	of	of	ADP
ftr-466	1403	12	the	the	DET
ftr-466	1403	13	forward	forward	ADJ
ftr-466	1403	14	contract	contract	NOUN
ftr-466	1403	15	and	and	CCONJ
ftr-466	1403	16	the	the	DET
ftr-466	1403	17	put	put	NOUN
ftr-466	1403	18	option	option	NOUN
ftr-466	1403	19	,	,	PUNCT
ftr-466	1403	20	and	and	CCONJ
ftr-466	1403	21	the	the	DET
ftr-466	1403	22	character	character	NOUN
ftr-466	1403	23	of	of	ADP
ftr-466	1403	24	that	that	DET
ftr-466	1403	25	gain	gain	NOUN
ftr-466	1403	26	or	or	CCONJ
ftr-466	1403	27	loss	loss	NOUN
ftr-466	1403	28	would	would	AUX
ftr-466	1403	29	be	be	AUX
ftr-466	1403	30	determined	determine	VERB
ftr-466	1403	31	by	by	ADP
ftr-466	1403	32	reference	reference	NOUN
ftr-466	1403	33	to	to	ADP
ftr-466	1403	34	the	the	DET
ftr-466	1403	35	nature	nature	NOUN
ftr-466	1403	36	of	of	ADP
ftr-466	1403	37	the	the	DET
ftr-466	1403	38	underlying	underlying	ADJ
ftr-466	1403	39	property	property	NOUN
ftr-466	1403	40	.	.	PUNCT
ftr-466	1404	1	"	"	PUNCT
ftr-466	1404	2	'	'	PUNCT
ftr-466	1404	3	ii	ii	PROPN
ftr-466	1404	4	.	.	PUNCT
ftr-466	1404	5	application	application	NOUN
ftr-466	1404	6	of	of	ADP
ftr-466	1404	7	the	the	DET
ftr-466	1404	8	modified	modify	VERB
ftr-466	1404	9	biftircation	biftircation	NOUN
ftr-466	1404	10	approach.-in	approach.-in	ADP
ftr-466	1404	11	applying	apply	VERB
ftr-466	1404	12	the	the	DET
ftr-466	1404	13	modified	modify	VERB
ftr-466	1404	14	bifurcation	bifurcation	NOUN
ftr-466	1404	15	approach	approach	NOUN
ftr-466	1404	16	,	,	PUNCT
ftr-466	1404	17	one	one	PRON
ftr-466	1404	18	need	need	AUX
ftr-466	1404	19	not	not	PART
ftr-466	1404	20	confront	confront	VERB
ftr-466	1404	21	the	the	DET
ftr-466	1404	22	allocation	allocation	NOUN
ftr-466	1404	23	problems	problem	NOUN
ftr-466	1404	24	that	that	PRON
ftr-466	1404	25	plague	plague	VERB
ftr-466	1404	26	the	the	DET
ftr-466	1404	27	bifurcation	bifurcation	NOUN
ftr-466	1404	28	approach	approach	NOUN
ftr-466	1404	29	.	.	PUNCT
ftr-466	1405	1	under	under	ADP
ftr-466	1405	2	the	the	DET
ftr-466	1405	3	modified	modify	VERB
ftr-466	1405	4	bifurcation	bifurcation	NOUN
ftr-466	1405	5	approach	approach	NOUN
ftr-466	1405	6	,	,	PUNCT
ftr-466	1405	7	the	the	DET
ftr-466	1405	8	entire	entire	ADJ
ftr-466	1405	9	purchase	purchase	NOUN
ftr-466	1405	10	price	price	NOUN
ftr-466	1405	11	of	of	ADP
ftr-466	1405	12	the	the	DET
ftr-466	1405	13	gold	gold	NOUN
ftr-466	1405	14	note	note	NOUN
ftr-466	1405	15	with	with	ADP
ftr-466	1405	16	ncp	ncp	PROPN
ftr-466	1405	17	is	be	AUX
ftr-466	1405	18	allocated	allocate	VERB
ftr-466	1405	19	to	to	ADP
ftr-466	1405	20	the	the	DET
ftr-466	1405	21	prepaid	prepay	VERB
ftr-466	1405	22	forward	forward	ADJ
ftr-466	1405	23	contract	contract	NOUN
ftr-466	1405	24	component	component	NOUN
ftr-466	1405	25	of	of	ADP
ftr-466	1405	26	the	the	DET
ftr-466	1405	27	note	note	NOUN
ftr-466	1405	28	.	.	PUNCT
ftr-466	1406	1	this	this	DET
ftr-466	1406	2	allocation	allocation	NOUN
ftr-466	1406	3	rule	rule	NOUN
ftr-466	1406	4	is	be	AUX
ftr-466	1406	5	premised	premise	VERB
ftr-466	1406	6	on	on	ADP
ftr-466	1406	7	the	the	DET
ftr-466	1406	8	notion	notion	NOUN
ftr-466	1406	9	that	that	SCONJ
ftr-466	1406	10	,	,	PUNCT
ftr-466	1406	11	in	in	ADP
ftr-466	1406	12	order	order	NOUN
ftr-466	1406	13	to	to	PART
ftr-466	1406	14	obtain	obtain	VERB
ftr-466	1406	15	the	the	DET
ftr-466	1406	16	noncontingent	noncontingent	NOUN
ftr-466	1406	17	payment	payment	NOUN
ftr-466	1406	18	right	right	ADV
ftr-466	1406	19	(	(	PUNCT
ftr-466	1406	20	i.e.	i.e.	X
ftr-466	1406	21	,	,	PUNCT
ftr-466	1406	22	the	the	DET
ftr-466	1406	23	put	put	NOUN
ftr-466	1406	24	option	option	NOUN
ftr-466	1406	25	)	)	PUNCT
ftr-466	1406	26	,	,	PUNCT
ftr-466	1406	27	the	the	DET
ftr-466	1406	28	purchaser	purchaser	NOUN
ftr-466	1406	29	of	of	ADP
ftr-466	1406	30	a	a	DET
ftr-466	1406	31	gold	gold	NOUN
ftr-466	1406	32	note	note	NOUN
ftr-466	1406	33	with	with	ADP
ftr-466	1406	34	ncp	ncp	PROPN
ftr-466	1406	35	gives	give	VERB
ftr-466	1406	36	up	up	ADP
ftr-466	1406	37	a	a	DET
ftr-466	1406	38	portion	portion	NOUN
ftr-466	1406	39	of	of	ADP
ftr-466	1406	40	the	the	DET
ftr-466	1406	41	return	return	NOUN
ftr-466	1406	42	to	to	PART
ftr-466	1406	43	which	which	PRON
ftr-466	1406	44	she	she	PRON
ftr-466	1406	45	would	would	AUX
ftr-466	1406	46	have	have	AUX
ftr-466	1406	47	otherwise	otherwise	ADV
ftr-466	1406	48	been	be	AUX
ftr-466	1406	49	entitled	entitle	VERB
ftr-466	1406	50	.	.	PUNCT
ftr-466	1407	1	in	in	ADP
ftr-466	1407	2	order	order	NOUN
ftr-466	1407	3	to	to	PART
ftr-466	1407	4	account	account	VERB
ftr-466	1407	5	for	for	ADP
ftr-466	1407	6	the	the	DET
ftr-466	1407	7	fact	fact	NOUN
ftr-466	1407	8	that	that	SCONJ
ftr-466	1407	9	the	the	DET
ftr-466	1407	10	purchaser	purchaser	NOUN
ftr-466	1407	11	of	of	ADP
ftr-466	1407	12	a	a	DET
ftr-466	1407	13	gold	gold	NOUN
ftr-466	1407	14	note	note	NOUN
ftr-466	1407	15	with	with	ADP
ftr-466	1407	16	ncp	ncp	PROPN
ftr-466	1407	17	pays	pay	NOUN
ftr-466	1407	18	for	for	ADP
ftr-466	1407	19	the	the	DET
ftr-466	1407	20	put	put	NOUN
ftr-466	1407	21	option	option	NOUN
ftr-466	1407	22	by	by	ADP
ftr-466	1407	23	forfeiting	forfeit	VERB
ftr-466	1407	24	a	a	DET
ftr-466	1407	25	portion	portion	NOUN
ftr-466	1407	26	of	of	ADP
ftr-466	1407	27	her	her	PRON
ftr-466	1407	28	future	future	ADJ
ftr-466	1407	29	return	return	NOUN
ftr-466	1407	30	,	,	PUNCT
ftr-466	1407	31	the	the	DET
ftr-466	1407	32	purchaser	purchaser	NOUN
ftr-466	1407	33	should	should	AUX
ftr-466	1407	34	be	be	AUX
ftr-466	1407	35	treated	treat	VERB
ftr-466	1407	36	as	as	ADP
ftr-466	1407	37	:	:	PUNCT
ftr-466	1407	38	(	(	PUNCT
ftr-466	1407	39	1	1	X
ftr-466	1407	40	)	)	PUNCT
ftr-466	1407	41	purchasing	purchase	VERB
ftr-466	1407	42	a	a	DET
ftr-466	1407	43	prepaid	prepay	VERB
ftr-466	1407	44	forward	forward	ADJ
ftr-466	1407	45	contract	contract	NOUN
ftr-466	1407	46	in	in	ADP
ftr-466	1407	47	cash	cash	NOUN
ftr-466	1407	48	,	,	PUNCT
ftr-466	1407	49	(	(	PUNCT
ftr-466	1407	50	2	2	X
ftr-466	1407	51	)	)	PUNCT
ftr-466	1407	52	purchasing	purchase	VERB
ftr-466	1407	53	the	the	DET
ftr-466	1407	54	long	long	ADJ
ftr-466	1407	55	put	put	NOUN
ftr-466	1407	56	option	option	NOUN
ftr-466	1407	57	on	on	ADP
ftr-466	1407	58	credit	credit	NOUN
ftr-466	1407	59	from	from	ADP
ftr-466	1407	60	the	the	DET
ftr-466	1407	61	seller	seller	NOUN
ftr-466	1407	62	of	of	ADP
ftr-466	1407	63	the	the	DET
ftr-466	1407	64	gold	gold	NOUN
ftr-466	1407	65	note	note	NOUN
ftr-466	1407	66	with	with	ADP
ftr-466	1407	67	ncp,'i	ncp,'i	PROPN
ftr-466	1407	68	and	and	CCONJ
ftr-466	1407	69	(	(	PUNCT
ftr-466	1407	70	3	3	X
ftr-466	1407	71	)	)	PUNCT
ftr-466	1407	72	paying	pay	VERB
ftr-466	1407	73	for	for	ADP
ftr-466	1407	74	the	the	DET
ftr-466	1407	75	put	put	NOUN
ftr-466	1407	76	option	option	NOUN
ftr-466	1407	77	with	with	ADP
ftr-466	1407	78	a	a	DET
ftr-466	1407	79	portion	portion	NOUN
ftr-466	1407	80	of	of	ADP
ftr-466	1407	81	the	the	DET
ftr-466	1407	82	interest	interest	NOUN
ftr-466	1407	83	that	that	PRON
ftr-466	1407	84	accrues	accrue	VERB
ftr-466	1407	85	on	on	ADP
ftr-466	1407	86	the	the	DET
ftr-466	1407	87	prepayment	prepayment	NOUN
ftr-466	1407	88	amount	amount	NOUN
ftr-466	1407	89	(	(	PUNCT
ftr-466	1407	90	i.e.	i.e.	X
ftr-466	1407	91	,	,	PUNCT
ftr-466	1407	92	that	that	DET
ftr-466	1407	93	amount	amount	NOUN
ftr-466	1407	94	of	of	ADP
ftr-466	1407	95	interest	interest	NOUN
ftr-466	1407	96	that	that	PRON
ftr-466	1407	97	the	the	DET
ftr-466	1407	98	purchaser	purchaser	NOUN
ftr-466	1407	99	gave	give	VERB
ftr-466	1407	100	up	up	ADP
ftr-466	1407	101	in	in	ADP
ftr-466	1407	102	order	order	NOUN
ftr-466	1407	103	to	to	PART
ftr-466	1407	104	obtain	obtain	VERB
ftr-466	1407	105	the	the	DET
ftr-466	1407	106	noncontingent	noncontingent	NOUN
ftr-466	1407	107	payment	payment	NOUN
ftr-466	1407	108	right	right	NOUN
ftr-466	1407	109	)	)	PUNCT
ftr-466	1407	110	.	.	PUNCT
ftr-466	1408	1	thus	thus	ADV
ftr-466	1408	2	,	,	PUNCT
ftr-466	1408	3	the	the	DET
ftr-466	1408	4	entire	entire	ADJ
ftr-466	1408	5	purchase	purchase	NOUN
ftr-466	1408	6	price	price	NOUN
ftr-466	1408	7	of	of	ADP
ftr-466	1408	8	the	the	DET
ftr-466	1408	9	gold	gold	NOUN
ftr-466	1408	10	note	note	NOUN
ftr-466	1408	11	with	with	ADP
ftr-466	1408	12	ncp	ncp	PROPN
ftr-466	1408	13	is	be	AUX
ftr-466	1408	14	allocated	allocate	VERB
ftr-466	1408	15	to	to	ADP
ftr-466	1408	16	the	the	DET
ftr-466	1408	17	forward	forward	ADJ
ftr-466	1408	18	contract	contract	NOUN
ftr-466	1408	19	component	component	NOUN
ftr-466	1408	20	of	of	ADP
ftr-466	1408	21	that	that	DET
ftr-466	1408	22	note	note	NOUN
ftr-466	1408	23	.	.	PUNCT
ftr-466	1409	1	174	174	NUM
ftr-466	1409	2	therefore	therefore	ADV
ftr-466	1409	3	,	,	PUNCT
ftr-466	1409	4	no	no	DET
ftr-466	1409	5	difficulty	difficulty	NOUN
ftr-466	1409	6	would	would	AUX
ftr-466	1409	7	be	be	AUX
ftr-466	1409	8	encountered	encounter	VERB
ftr-466	1409	9	172	172	NUM
ftr-466	1409	10	.	.	PUNCT
ftr-466	1410	1	irc	irc	PROPN
ftr-466	1410	2	§	§	PROPN
ftr-466	1410	3	§	§	PROPN
ftr-466	1410	4	1234(a	1234(a	NUM
ftr-466	1410	5	)	)	PUNCT
ftr-466	1410	6	(	(	PUNCT
ftr-466	1410	7	with	with	ADP
ftr-466	1410	8	respect	respect	NOUN
ftr-466	1410	9	to	to	ADP
ftr-466	1410	10	a	a	DET
ftr-466	1410	11	purchased	purchase	VERB
ftr-466	1410	12	option	option	NOUN
ftr-466	1410	13	contract	contract	NOUN
ftr-466	1410	14	,	,	PUNCT
ftr-466	1410	15	character	character	NOUN
ftr-466	1410	16	of	of	ADP
ftr-466	1410	17	gain	gain	NOUN
ftr-466	1410	18	or	or	CCONJ
ftr-466	1410	19	loss	loss	NOUN
ftr-466	1410	20	is	be	AUX
ftr-466	1410	21	determined	determine	VERB
ftr-466	1410	22	by	by	ADP
ftr-466	1410	23	reference	reference	NOUN
ftr-466	1410	24	to	to	ADP
ftr-466	1410	25	the	the	DET
ftr-466	1410	26	nature	nature	NOUN
ftr-466	1410	27	of	of	ADP
ftr-466	1410	28	the	the	DET
ftr-466	1410	29	underlying	underlie	VERB
ftr-466	1410	30	property	property	NOUN
ftr-466	1410	31	in	in	ADP
ftr-466	1410	32	hands	hand	NOUN
ftr-466	1410	33	of	of	ADP
ftr-466	1410	34	the	the	DET
ftr-466	1410	35	holder	holder	NOUN
ftr-466	1410	36	)	)	PUNCT
ftr-466	1410	37	,	,	PUNCT
ftr-466	1410	38	1234a	1234a	NUM
ftr-466	1410	39	(	(	PUNCT
ftr-466	1410	40	with	with	ADP
ftr-466	1410	41	respect	respect	NOUN
ftr-466	1410	42	to	to	ADP
ftr-466	1410	43	forward	forward	ADJ
ftr-466	1410	44	contracts	contract	NOUN
ftr-466	1410	45	,	,	PUNCT
ftr-466	1410	46	the	the	DET
ftr-466	1410	47	nature	nature	NOUN
ftr-466	1410	48	of	of	ADP
ftr-466	1410	49	gain	gain	NOUN
ftr-466	1410	50	or	or	CCONJ
ftr-466	1410	51	loss	loss	NOUN
ftr-466	1410	52	on	on	ADP
ftr-466	1410	53	cancellation	cancellation	NOUN
ftr-466	1410	54	of	of	ADP
ftr-466	1410	55	the	the	DET
ftr-466	1410	56	contract	contract	NOUN
ftr-466	1410	57	is	be	AUX
ftr-466	1410	58	determined	determine	VERB
ftr-466	1410	59	by	by	ADP
ftr-466	1410	60	reference	reference	NOUN
ftr-466	1410	61	to	to	ADP
ftr-466	1410	62	the	the	DET
ftr-466	1410	63	nature	nature	NOUN
ftr-466	1410	64	of	of	ADP
ftr-466	1410	65	the	the	DET
ftr-466	1410	66	underlying	underlie	VERB
ftr-466	1410	67	property	property	NOUN
ftr-466	1410	68	in	in	ADP
ftr-466	1410	69	hands	hand	NOUN
ftr-466	1410	70	of	of	ADP
ftr-466	1410	71	the	the	DET
ftr-466	1410	72	taxpayer	taxpayer	NOUN
ftr-466	1410	73	)	)	PUNCT
ftr-466	1410	74	.	.	PUNCT
ftr-466	1411	1	173	173	NUM
ftr-466	1411	2	.	.	PUNCT
ftr-466	1412	1	one	one	PRON
ftr-466	1412	2	may	may	AUX
ftr-466	1412	3	inquire	inquire	VERB
ftr-466	1412	4	as	as	ADP
ftr-466	1412	5	to	to	ADP
ftr-466	1412	6	the	the	DET
ftr-466	1412	7	basis	basis	NOUN
ftr-466	1412	8	of	of	ADP
ftr-466	1412	9	the	the	DET
ftr-466	1412	10	put	put	NOUN
ftr-466	1412	11	option	option	NOUN
ftr-466	1412	12	.	.	PUNCT
ftr-466	1413	1	the	the	DET
ftr-466	1413	2	basis	basis	NOUN
ftr-466	1413	3	of	of	ADP
ftr-466	1413	4	that	that	DET
ftr-466	1413	5	option	option	NOUN
ftr-466	1413	6	could	could	AUX
ftr-466	1413	7	only	only	ADV
ftr-466	1413	8	be	be	AUX
ftr-466	1413	9	relevant	relevant	ADJ
ftr-466	1413	10	where	where	SCONJ
ftr-466	1413	11	the	the	DET
ftr-466	1413	12	purchaser	purchaser	NOUN
ftr-466	1413	13	sells	sell	VERB
ftr-466	1413	14	the	the	DET
ftr-466	1413	15	gold	gold	NOUN
ftr-466	1413	16	note	note	NOUN
ftr-466	1413	17	with	with	ADP
ftr-466	1413	18	ncp	ncp	PROPN
ftr-466	1413	19	prior	prior	ADV
ftr-466	1413	20	to	to	ADP
ftr-466	1413	21	the	the	DET
ftr-466	1413	22	maturity	maturity	NOUN
ftr-466	1413	23	date	date	NOUN
ftr-466	1413	24	of	of	ADP
ftr-466	1413	25	that	that	DET
ftr-466	1413	26	note	note	NOUN
ftr-466	1413	27	.	.	PUNCT
ftr-466	1414	1	in	in	ADP
ftr-466	1414	2	theory	theory	NOUN
ftr-466	1414	3	,	,	PUNCT
ftr-466	1414	4	because	because	SCONJ
ftr-466	1414	5	the	the	DET
ftr-466	1414	6	purchaser	purchaser	NOUN
ftr-466	1414	7	of	of	ADP
ftr-466	1414	8	a	a	DET
ftr-466	1414	9	gold	gold	NOUN
ftr-466	1414	10	note	note	NOUN
ftr-466	1414	11	with	with	ADP
ftr-466	1414	12	ncp	ncp	PROPN
ftr-466	1414	13	acquired	acquire	VERB
ftr-466	1414	14	the	the	DET
ftr-466	1414	15	put	put	NOUN
ftr-466	1414	16	option	option	NOUN
ftr-466	1414	17	on	on	ADP
ftr-466	1414	18	credit	credit	NOUN
ftr-466	1414	19	from	from	ADP
ftr-466	1414	20	the	the	DET
ftr-466	1414	21	seller	seller	NOUN
ftr-466	1414	22	,	,	PUNCT
ftr-466	1414	23	she	she	PRON
ftr-466	1414	24	should	should	AUX
ftr-466	1414	25	be	be	AUX
ftr-466	1414	26	required	require	VERB
ftr-466	1414	27	to	to	PART
ftr-466	1414	28	include	include	VERB
ftr-466	1414	29	in	in	ADP
ftr-466	1414	30	her	her	PRON
ftr-466	1414	31	amount	amount	NOUN
ftr-466	1414	32	realized	realize	VERB
ftr-466	1414	33	the	the	DET
ftr-466	1414	34	remaining	remain	VERB
ftr-466	1414	35	"	"	PUNCT
ftr-466	1414	36	principal	principal	ADJ
ftr-466	1414	37	amount	amount	NOUN
ftr-466	1414	38	"	"	PUNCT
ftr-466	1414	39	on	on	ADP
ftr-466	1414	40	the	the	DET
ftr-466	1414	41	"	"	PUNCT
ftr-466	1414	42	purchase	purchase	NOUN
ftr-466	1414	43	money	money	NOUN
ftr-466	1414	44	note	note	NOUN
ftr-466	1414	45	"	"	PUNCT
ftr-466	1414	46	with	with	ADP
ftr-466	1414	47	which	which	PRON
ftr-466	1414	48	she	she	PRON
ftr-466	1414	49	acquired	acquire	VERB
ftr-466	1414	50	the	the	DET
ftr-466	1414	51	put	put	NOUN
ftr-466	1414	52	option	option	NOUN
ftr-466	1414	53	.	.	PUNCT
ftr-466	1415	1	the	the	DET
ftr-466	1415	2	purchaser	purchaser	NOUN
ftr-466	1415	3	need	need	AUX
ftr-466	1415	4	not	not	PART
ftr-466	1415	5	do	do	VERB
ftr-466	1415	6	that	that	PRON
ftr-466	1415	7	,	,	PUNCT
ftr-466	1415	8	however	however	ADV
ftr-466	1415	9	,	,	PUNCT
ftr-466	1415	10	because	because	SCONJ
ftr-466	1415	11	,	,	PUNCT
ftr-466	1415	12	as	as	SCONJ
ftr-466	1415	13	discussed	discuss	VERB
ftr-466	1415	14	infra	infra	NOUN
ftr-466	1415	15	notes	note	VERB
ftr-466	1415	16	175	175	NUM
ftr-466	1415	17	-	-	SYM
ftr-466	1415	18	177	177	NUM
ftr-466	1415	19	and	and	CCONJ
ftr-466	1415	20	accompanying	accompany	VERB
ftr-466	1415	21	text	text	NOUN
ftr-466	1415	22	,	,	PUNCT
ftr-466	1415	23	she	she	PRON
ftr-466	1415	24	will	will	AUX
ftr-466	1415	25	,	,	PUNCT
ftr-466	1415	26	over	over	ADP
ftr-466	1415	27	time	time	NOUN
ftr-466	1415	28	,	,	PUNCT
ftr-466	1415	29	allocate	allocate	VERB
ftr-466	1415	30	a	a	DET
ftr-466	1415	31	portion	portion	NOUN
ftr-466	1415	32	of	of	ADP
ftr-466	1415	33	the	the	DET
ftr-466	1415	34	interest	interest	NOUN
ftr-466	1415	35	that	that	PRON
ftr-466	1415	36	accrues	accrue	VERB
ftr-466	1415	37	on	on	ADP
ftr-466	1415	38	the	the	DET
ftr-466	1415	39	issue	issue	NOUN
ftr-466	1415	40	price	price	NOUN
ftr-466	1415	41	of	of	ADP
ftr-466	1415	42	the	the	DET
ftr-466	1415	43	note	note	NOUN
ftr-466	1415	44	to	to	ADP
ftr-466	1415	45	the	the	DET
ftr-466	1415	46	long	long	ADJ
ftr-466	1415	47	put	put	NOUN
ftr-466	1415	48	option	option	NOUN
ftr-466	1415	49	.	.	PUNCT
ftr-466	1416	1	thus	thus	ADV
ftr-466	1416	2	,	,	PUNCT
ftr-466	1416	3	where	where	SCONJ
ftr-466	1416	4	the	the	DET
ftr-466	1416	5	purchaser	purchaser	NOUN
ftr-466	1416	6	sells	sell	VERB
ftr-466	1416	7	the	the	DET
ftr-466	1416	8	gold	gold	NOUN
ftr-466	1416	9	note	note	NOUN
ftr-466	1416	10	with	with	ADP
ftr-466	1416	11	ncp	ncp	PROPN
ftr-466	1416	12	prior	prior	ADV
ftr-466	1416	13	to	to	ADP
ftr-466	1416	14	maturity	maturity	NOUN
ftr-466	1416	15	,	,	PUNCT
ftr-466	1416	16	she	she	PRON
ftr-466	1416	17	simply	simply	ADV
ftr-466	1416	18	gives	give	VERB
ftr-466	1416	19	up	up	ADP
ftr-466	1416	20	her	her	PRON
ftr-466	1416	21	right	right	NOUN
ftr-466	1416	22	to	to	ADP
ftr-466	1416	23	future	future	ADJ
ftr-466	1416	24	unaccrued	unaccrued	ADJ
ftr-466	1416	25	interest	interest	NOUN
ftr-466	1416	26	on	on	ADP
ftr-466	1416	27	the	the	DET
ftr-466	1416	28	issue	issue	NOUN
ftr-466	1416	29	price	price	NOUN
ftr-466	1416	30	of	of	ADP
ftr-466	1416	31	the	the	DET
ftr-466	1416	32	note	note	NOUN
ftr-466	1416	33	and	and	CCONJ
ftr-466	1416	34	does	do	AUX
ftr-466	1416	35	not	not	PART
ftr-466	1416	36	experience	experience	VERB
ftr-466	1416	37	a	a	DET
ftr-466	1416	38	cancellation	cancellation	NOUN
ftr-466	1416	39	of	of	ADP
ftr-466	1416	40	indebtedness	indebtedness	NOUN
ftr-466	1416	41	in	in	ADP
ftr-466	1416	42	the	the	DET
ftr-466	1416	43	conventional	conventional	ADJ
ftr-466	1416	44	sense	sense	NOUN
ftr-466	1416	45	.	.	PUNCT
ftr-466	1417	1	thus	thus	ADV
ftr-466	1417	2	,	,	PUNCT
ftr-466	1417	3	the	the	DET
ftr-466	1417	4	purchaser	purchaser	NOUN
ftr-466	1417	5	need	need	AUX
ftr-466	1417	6	not	not	PART
ftr-466	1417	7	include	include	VERB
ftr-466	1417	8	in	in	ADP
ftr-466	1417	9	her	her	PRON
ftr-466	1417	10	amount	amount	NOUN
ftr-466	1417	11	realized	realize	VERB
ftr-466	1417	12	any	any	DET
ftr-466	1417	13	portion	portion	NOUN
ftr-466	1417	14	of	of	ADP
ftr-466	1417	15	the	the	DET
ftr-466	1417	16	future	future	ADJ
ftr-466	1417	17	interest	interest	NOUN
ftr-466	1417	18	that	that	PRON
ftr-466	1417	19	would	would	AUX
ftr-466	1417	20	be	be	AUX
ftr-466	1417	21	allocated	allocate	VERB
ftr-466	1417	22	to	to	ADP
ftr-466	1417	23	the	the	DET
ftr-466	1417	24	put	put	NOUN
ftr-466	1417	25	option	option	NOUN
ftr-466	1417	26	,	,	PUNCT
ftr-466	1417	27	as	as	SCONJ
ftr-466	1417	28	that	that	DET
ftr-466	1417	29	interest	interest	NOUN
ftr-466	1417	30	amount	amount	NOUN
ftr-466	1417	31	will	will	AUX
ftr-466	1417	32	be	be	AUX
ftr-466	1417	33	realized	realize	VERB
ftr-466	1417	34	by	by	ADP
ftr-466	1417	35	the	the	DET
ftr-466	1417	36	transferee	transferee	NOUN
ftr-466	1417	37	of	of	ADP
ftr-466	1417	38	that	that	DET
ftr-466	1417	39	note	note	NOUN
ftr-466	1417	40	and	and	CCONJ
ftr-466	1417	41	then	then	ADV
ftr-466	1417	42	allocated	allocate	VERB
ftr-466	1417	43	to	to	ADP
ftr-466	1417	44	the	the	DET
ftr-466	1417	45	put	put	NOUN
ftr-466	1417	46	option	option	NOUN
ftr-466	1417	47	.	.	PUNCT
ftr-466	1418	1	174	174	NUM
ftr-466	1418	2	.	.	PUNCT
ftr-466	1419	1	this	this	DET
ftr-466	1419	2	recommendation	recommendation	NOUN
ftr-466	1419	3	is	be	AUX
ftr-466	1419	4	similar	similar	ADJ
ftr-466	1419	5	in	in	ADP
ftr-466	1419	6	some	some	DET
ftr-466	1419	7	ways	way	NOUN
ftr-466	1419	8	to	to	ADP
ftr-466	1419	9	the	the	DET
ftr-466	1419	10	suggestions	suggestion	NOUN
ftr-466	1419	11	made	make	VERB
ftr-466	1419	12	by	by	ADP
ftr-466	1419	13	other	other	ADJ
ftr-466	1419	14	commentators	commentator	NOUN
ftr-466	1419	15	.	.	PUNCT
ftr-466	1420	1	see	see	VERB
ftr-466	1420	2	,	,	PUNCT
ftr-466	1420	3	e.g.	e.g.	ADV
ftr-466	1420	4	,	,	PUNCT
ftr-466	1420	5	hariton	hariton	NOUN
ftr-466	1420	6	,	,	PUNCT
ftr-466	1420	7	new	new	ADJ
ftr-466	1420	8	rules	rule	NOUN
ftr-466	1420	9	,	,	PUNCT
ftr-466	1420	10	supra	supra	PROPN
ftr-466	1420	11	note	note	PROPN
ftr-466	1420	12	68	68	NUM
ftr-466	1420	13	,	,	PUNCT
ftr-466	1420	14	at	at	ADP
ftr-466	1420	15	238	238	NUM
ftr-466	1420	16	(	(	PUNCT
ftr-466	1420	17	suggesting	suggest	VERB
ftr-466	1420	18	that	that	SCONJ
ftr-466	1420	19	holders	holder	NOUN
ftr-466	1420	20	of	of	ADP
ftr-466	1420	21	cdis	cdis	PROPN
ftr-466	1420	22	should	should	AUX
ftr-466	1420	23	(	(	PUNCT
ftr-466	1420	24	1	1	X
ftr-466	1420	25	)	)	PUNCT
ftr-466	1420	26	accrue	accrue	ADJ
ftr-466	1420	27	interest	interest	NOUN
ftr-466	1420	28	on	on	ADP
ftr-466	1420	29	the	the	DET
ftr-466	1420	30	entire	entire	ADJ
ftr-466	1420	31	purchase	purchase	NOUN
ftr-466	1420	32	price	price	NOUN
ftr-466	1420	33	of	of	ADP
ftr-466	1420	34	the	the	DET
ftr-466	1420	35	cdi	cdi	PROPN
ftr-466	1420	36	,	,	PUNCT
ftr-466	1420	37	and	and	CCONJ
ftr-466	1420	38	(	(	PUNCT
ftr-466	1420	39	2	2	X
ftr-466	1420	40	)	)	PUNCT
ftr-466	1420	41	recognize	recognize	VERB
ftr-466	1420	42	capital	capital	NOUN
ftr-466	1420	43	gain	gain	NOUN
ftr-466	1420	44	or	or	CCONJ
ftr-466	1420	45	loss	loss	NOUN
ftr-466	1420	46	on	on	ADP
ftr-466	1420	47	the	the	DET
ftr-466	1420	48	difference	difference	NOUN
ftr-466	1420	49	between	between	ADP
ftr-466	1420	50	the	the	DET
ftr-466	1420	51	amount	amount	NOUN
ftr-466	1420	52	received	receive	VERB
ftr-466	1420	53	on	on	ADP
ftr-466	1420	54	maturity	maturity	NOUN
ftr-466	1420	55	of	of	ADP
ftr-466	1420	56	the	the	DET
ftr-466	1420	57	cdi	cdi	PROPN
ftr-466	1420	58	and	and	CCONJ
ftr-466	1420	59	19971	19971	NUM
ftr-466	1420	60	florida	florida	PROPN
ftr-466	1420	61	tax	tax	NOUN
ftr-466	1420	62	review	review	NOUN
ftr-466	1420	63	in	in	ADP
ftr-466	1420	64	determining	determine	VERB
ftr-466	1420	65	the	the	DET
ftr-466	1420	66	prepayment	prepayment	NOUN
ftr-466	1420	67	amount	amount	NOUN
ftr-466	1420	68	of	of	ADP
ftr-466	1420	69	the	the	DET
ftr-466	1420	70	prepaid	prepaid	ADJ
ftr-466	1420	71	forward	forward	ADJ
ftr-466	1420	72	contract	contract	NOUN
ftr-466	1420	73	.	.	PUNCT
ftr-466	1421	1	more	more	ADV
ftr-466	1421	2	importantly	importantly	ADV
ftr-466	1421	3	,	,	PUNCT
ftr-466	1421	4	the	the	DET
ftr-466	1421	5	purchaser	purchaser	NOUN
ftr-466	1421	6	would	would	AUX
ftr-466	1421	7	be	be	AUX
ftr-466	1421	8	required	require	VERB
ftr-466	1421	9	to	to	PART
ftr-466	1421	10	accrue	accrue	VERB
ftr-466	1421	11	interest	interest	NOUN
ftr-466	1421	12	on	on	ADP
ftr-466	1421	13	the	the	DET
ftr-466	1421	14	entire	entire	ADJ
ftr-466	1421	15	amount	amount	NOUN
ftr-466	1421	16	of	of	ADP
ftr-466	1421	17	money	money	NOUN
ftr-466	1421	18	that	that	PRON
ftr-466	1421	19	she	she	PRON
ftr-466	1421	20	advanced	advance	VERB
ftr-466	1421	21	to	to	ADP
ftr-466	1421	22	the	the	DET
ftr-466	1421	23	issuer	issuer	NOUN
ftr-466	1421	24	.	.	PUNCT
ftr-466	1422	1	'75	'75	NUM
ftr-466	1422	2	example	example	NOUN
ftr-466	1422	3	.	.	PUNCT
ftr-466	1423	1	b	b	NOUN
ftr-466	1423	2	purchases	purchase	VERB
ftr-466	1423	3	a	a	DET
ftr-466	1423	4	gold	gold	NOUN
ftr-466	1423	5	note	note	NOUN
ftr-466	1423	6	with	with	ADP
ftr-466	1423	7	ncp	ncp	PROPN
ftr-466	1423	8	from	from	ADP
ftr-466	1423	9	z	z	PROPN
ftr-466	1423	10	co.	co.	PROPN
ftr-466	1423	11	for	for	ADP
ftr-466	1423	12	$	$	SYM
ftr-466	1423	13	1,000	1,000	NUM
ftr-466	1423	14	.	.	PUNCT
ftr-466	1424	1	the	the	DET
ftr-466	1424	2	note	note	NOUN
ftr-466	1424	3	provides	provide	VERB
ftr-466	1424	4	for	for	ADP
ftr-466	1424	5	one	one	NUM
ftr-466	1424	6	payment	payment	NOUN
ftr-466	1424	7	at	at	ADP
ftr-466	1424	8	maturity	maturity	NOUN
ftr-466	1424	9	equal	equal	ADJ
ftr-466	1424	10	to	to	ADP
ftr-466	1424	11	the	the	DET
ftr-466	1424	12	greater	great	ADJ
ftr-466	1424	13	of	of	ADP
ftr-466	1424	14	$	$	SYM
ftr-466	1424	15	500	500	NUM
ftr-466	1424	16	or	or	CCONJ
ftr-466	1424	17	3.5	3.5	NUM
ftr-466	1424	18	ounces	ounce	NOUN
ftr-466	1424	19	of	of	ADP
ftr-466	1424	20	gold	gold	NOUN
ftr-466	1424	21	.	.	PUNCT
ftr-466	1425	1	b	b	NOUN
ftr-466	1425	2	is	be	AUX
ftr-466	1425	3	treated	treat	VERB
ftr-466	1425	4	as	as	ADP
ftr-466	1425	5	purchasing	purchase	VERB
ftr-466	1425	6	a	a	DET
ftr-466	1425	7	prepaid	prepay	VERB
ftr-466	1425	8	forward	forward	ADJ
ftr-466	1425	9	contract	contract	NOUN
ftr-466	1425	10	for	for	ADP
ftr-466	1425	11	$	$	SYM
ftr-466	1425	12	1,000	1,000	NUM
ftr-466	1425	13	and	and	CCONJ
ftr-466	1425	14	a	a	DET
ftr-466	1425	15	put	put	NOUN
ftr-466	1425	16	option	option	NOUN
ftr-466	1425	17	on	on	ADP
ftr-466	1425	18	credit	credit	NOUN
ftr-466	1425	19	.	.	PUNCT
ftr-466	1426	1	b	b	NOUN
ftr-466	1426	2	accrues	accrue	VERB
ftr-466	1426	3	interest	interest	NOUN
ftr-466	1426	4	income	income	NOUN
ftr-466	1426	5	on	on	ADP
ftr-466	1426	6	the	the	DET
ftr-466	1426	7	$	$	SYM
ftr-466	1426	8	1,000	1,000	NUM
ftr-466	1426	9	prepayment	prepayment	NOUN
ftr-466	1426	10	over	over	ADP
ftr-466	1426	11	the	the	DET
ftr-466	1426	12	life	life	NOUN
ftr-466	1426	13	of	of	ADP
ftr-466	1426	14	the	the	DET
ftr-466	1426	15	gold	gold	NOUN
ftr-466	1426	16	note	note	NOUN
ftr-466	1426	17	with	with	ADP
ftr-466	1426	18	ncp	ncp	PROPN
ftr-466	1426	19	.	.	PUNCT
ftr-466	1427	1	b	b	PROPN
ftr-466	1427	2	is	be	AUX
ftr-466	1427	3	treated	treat	VERB
ftr-466	1427	4	as	as	ADP
ftr-466	1427	5	receiving	receive	VERB
ftr-466	1427	6	the	the	DET
ftr-466	1427	7	interest	interest	NOUN
ftr-466	1427	8	income	income	NOUN
ftr-466	1427	9	and	and	CCONJ
ftr-466	1427	10	then	then	ADV
ftr-466	1427	11	allocating	allocate	VERB
ftr-466	1427	12	a	a	DET
ftr-466	1427	13	portion	portion	NOUN
ftr-466	1427	14	of	of	ADP
ftr-466	1427	15	the	the	DET
ftr-466	1427	16	interest	interest	NOUN
ftr-466	1427	17	payments	payment	NOUN
ftr-466	1427	18	to	to	ADP
ftr-466	1427	19	the	the	DET
ftr-466	1427	20	"	"	PUNCT
ftr-466	1427	21	purchase	purchase	NOUN
ftr-466	1427	22	money	money	NOUN
ftr-466	1427	23	note	note	NOUN
ftr-466	1427	24	"	"	PUNCT
ftr-466	1427	25	used	use	VERB
ftr-466	1427	26	to	to	PART
ftr-466	1427	27	acquire	acquire	VERB
ftr-466	1427	28	the	the	DET
ftr-466	1427	29	put	put	NOUN
ftr-466	1427	30	option	option	NOUN
ftr-466	1427	31	.	.	PUNCT
ftr-466	1428	1	upon	upon	SCONJ
ftr-466	1428	2	maturity	maturity	NOUN
ftr-466	1428	3	,	,	PUNCT
ftr-466	1428	4	b	b	NOUN
ftr-466	1428	5	's	's	PART
ftr-466	1428	6	basis	basis	NOUN
ftr-466	1428	7	in	in	ADP
ftr-466	1428	8	the	the	DET
ftr-466	1428	9	put	put	NOUN
ftr-466	1428	10	option	option	NOUN
ftr-466	1428	11	is	be	AUX
ftr-466	1428	12	equal	equal	ADJ
ftr-466	1428	13	to	to	ADP
ftr-466	1428	14	the	the	DET
ftr-466	1428	15	sum	sum	NOUN
ftr-466	1428	16	of	of	ADP
ftr-466	1428	17	the	the	DET
ftr-466	1428	18	interest	interest	NOUN
ftr-466	1428	19	payments	payment	NOUN
ftr-466	1428	20	allocated	allocate	VERB
ftr-466	1428	21	to	to	ADP
ftr-466	1428	22	the	the	DET
ftr-466	1428	23	put	put	NOUN
ftr-466	1428	24	option	option	NOUN
ftr-466	1428	25	.	.	PUNCT
ftr-466	1429	1	upon	upon	SCONJ
ftr-466	1429	2	maturity	maturity	NOUN
ftr-466	1429	3	,	,	PUNCT
ftr-466	1429	4	b	b	NOUN
ftr-466	1429	5	's	's	PART
ftr-466	1429	6	basis	basis	NOUN
ftr-466	1429	7	in	in	ADP
ftr-466	1429	8	the	the	DET
ftr-466	1429	9	forward	forward	ADJ
ftr-466	1429	10	contract	contract	NOUN
ftr-466	1429	11	is	be	AUX
ftr-466	1429	12	equal	equal	ADJ
ftr-466	1429	13	to	to	ADP
ftr-466	1429	14	the	the	DET
ftr-466	1429	15	sum	sum	NOUN
ftr-466	1429	16	of	of	ADP
ftr-466	1429	17	the	the	DET
ftr-466	1429	18	purchase	purchase	NOUN
ftr-466	1429	19	price	price	NOUN
ftr-466	1429	20	of	of	ADP
ftr-466	1429	21	the	the	DET
ftr-466	1429	22	gold	gold	NOUN
ftr-466	1429	23	note	note	NOUN
ftr-466	1429	24	with	with	ADP
ftr-466	1429	25	ncp	ncp	PROPN
ftr-466	1429	26	and	and	CCONJ
ftr-466	1429	27	the	the	DET
ftr-466	1429	28	interest	interest	NOUN
ftr-466	1429	29	payments	payment	NOUN
ftr-466	1429	30	that	that	PRON
ftr-466	1429	31	were	be	AUX
ftr-466	1429	32	not	not	PART
ftr-466	1429	33	allocated	allocate	VERB
ftr-466	1429	34	to	to	ADP
ftr-466	1429	35	the	the	DET
ftr-466	1429	36	put	put	NOUN
ftr-466	1429	37	option	option	NOUN
ftr-466	1429	38	.	.	PUNCT
ftr-466	1430	1	upon	upon	SCONJ
ftr-466	1430	2	maturity	maturity	NOUN
ftr-466	1430	3	,	,	PUNCT
ftr-466	1430	4	b	b	NOUN
ftr-466	1430	5	will	will	AUX
ftr-466	1430	6	recognize	recognize	VERB
ftr-466	1430	7	gain	gain	NOUN
ftr-466	1430	8	or	or	CCONJ
ftr-466	1430	9	loss	loss	NOUN
ftr-466	1430	10	with	with	ADP
ftr-466	1430	11	reference	reference	NOUN
ftr-466	1430	12	to	to	ADP
ftr-466	1430	13	the	the	DET
ftr-466	1430	14	combined	combined	ADJ
ftr-466	1430	15	basis	basis	NOUN
ftr-466	1430	16	of	of	ADP
ftr-466	1430	17	the	the	DET
ftr-466	1430	18	forward	forward	ADJ
ftr-466	1430	19	contract	contract	NOUN
ftr-466	1430	20	and	and	CCONJ
ftr-466	1430	21	the	the	DET
ftr-466	1430	22	put	put	NOUN
ftr-466	1430	23	option	option	NOUN
ftr-466	1430	24	.	.	PUNCT
ftr-466	1431	1	the	the	DET
ftr-466	1431	2	basis	basis	NOUN
ftr-466	1431	3	will	will	AUX
ftr-466	1431	4	be	be	AUX
ftr-466	1431	5	equal	equal	ADJ
ftr-466	1431	6	to	to	ADP
ftr-466	1431	7	the	the	DET
ftr-466	1431	8	sum	sum	NOUN
ftr-466	1431	9	of	of	ADP
ftr-466	1431	10	(	(	PUNCT
ftr-466	1431	11	1	1	X
ftr-466	1431	12	)	)	PUNCT
ftr-466	1431	13	the	the	DET
ftr-466	1431	14	issue	issue	NOUN
ftr-466	1431	15	price	price	NOUN
ftr-466	1431	16	of	of	ADP
ftr-466	1431	17	the	the	DET
ftr-466	1431	18	gold	gold	NOUN
ftr-466	1431	19	note	note	NOUN
ftr-466	1431	20	with	with	ADP
ftr-466	1431	21	ncp	ncp	PROPN
ftr-466	1431	22	and	and	CCONJ
ftr-466	1431	23	(	(	PUNCT
ftr-466	1431	24	2	2	X
ftr-466	1431	25	)	)	PUNCT
ftr-466	1431	26	the	the	DET
ftr-466	1431	27	amount	amount	NOUN
ftr-466	1431	28	of	of	ADP
ftr-466	1431	29	imputed	impute	VERB
ftr-466	1431	30	interest	interest	NOUN
ftr-466	1431	31	income	income	NOUN
ftr-466	1431	32	on	on	ADP
ftr-466	1431	33	the	the	DET
ftr-466	1431	34	zero	zero	NUM
ftr-466	1431	35	coupon	coupon	NOUN
ftr-466	1431	36	bond	bond	NOUN
ftr-466	1431	37	component	component	NOUN
ftr-466	1431	38	of	of	ADP
ftr-466	1431	39	the	the	DET
ftr-466	1431	40	forward	forward	ADJ
ftr-466	1431	41	contract	contract	NOUN
ftr-466	1431	42	.	.	PUNCT
ftr-466	1432	1	76	76	NUM
ftr-466	1432	2	the	the	DET
ftr-466	1432	3	sum	sum	NOUN
ftr-466	1432	4	of	of	ADP
ftr-466	1432	5	the	the	DET
ftr-466	1432	6	issue	issue	NOUN
ftr-466	1432	7	price	price	NOUN
ftr-466	1432	8	and	and	CCONJ
ftr-466	1432	9	accrued	accrue	VERB
ftr-466	1432	10	interest	interest	NOUN
ftr-466	1432	11	amounts	amount	NOUN
ftr-466	1432	12	)	)	PUNCT
ftr-466	1432	13	;	;	PUNCT
ftr-466	1432	14	hariton	hariton	NOUN
ftr-466	1432	15	,	,	PUNCT
ftr-466	1432	16	supra	supra	PROPN
ftr-466	1432	17	note	note	NOUN
ftr-466	1432	18	167	167	NUM
ftr-466	1432	19	,	,	PUNCT
ftr-466	1432	20	at	at	ADP
ftr-466	1432	21	1075	1075	NUM
ftr-466	1432	22	;	;	PUNCT
ftr-466	1432	23	reed	reed	NOUN
ftr-466	1432	24	shuldiner	shuldiner	PROPN
ftr-466	1432	25	,	,	PUNCT
ftr-466	1432	26	a	a	DET
ftr-466	1432	27	general	general	ADJ
ftr-466	1432	28	approach	approach	NOUN
ftr-466	1432	29	to	to	ADP
ftr-466	1432	30	the	the	DET
ftr-466	1432	31	taxation	taxation	NOUN
ftr-466	1432	32	of	of	ADP
ftr-466	1432	33	financial	financial	ADJ
ftr-466	1432	34	instruments	instrument	NOUN
ftr-466	1432	35	,	,	PUNCT
ftr-466	1432	36	71	71	NUM
ftr-466	1432	37	tex	tex	PROPN
ftr-466	1432	38	.	.	PROPN
ftr-466	1432	39	l.	l.	PROPN
ftr-466	1432	40	rev	rev	PROPN
ftr-466	1432	41	.	.	PROPN
ftr-466	1433	1	243	243	NUM
ftr-466	1433	2	(	(	PUNCT
ftr-466	1433	3	1992	1992	NUM
ftr-466	1433	4	)	)	PUNCT
ftr-466	1433	5	(	(	PUNCT
ftr-466	1433	6	addressing	address	VERB
ftr-466	1433	7	timing	timing	NOUN
ftr-466	1433	8	problems	problem	NOUN
ftr-466	1433	9	raised	raise	VERB
ftr-466	1433	10	by	by	ADP
ftr-466	1433	11	complex	complex	ADJ
ftr-466	1433	12	financial	financial	ADJ
ftr-466	1433	13	instruments	instrument	NOUN
ftr-466	1433	14	through	through	ADP
ftr-466	1433	15	the	the	DET
ftr-466	1433	16	use	use	NOUN
ftr-466	1433	17	of	of	ADP
ftr-466	1433	18	an	an	DET
ftr-466	1433	19	expected	expect	VERB
ftr-466	1433	20	value	value	NOUN
ftr-466	1433	21	taxation	taxation	NOUN
ftr-466	1433	22	system	system	NOUN
ftr-466	1433	23	)	)	PUNCT
ftr-466	1433	24	.	.	PUNCT
ftr-466	1434	1	these	these	DET
ftr-466	1434	2	approaches	approach	NOUN
ftr-466	1434	3	did	do	AUX
ftr-466	1434	4	not	not	PART
ftr-466	1434	5	,	,	PUNCT
ftr-466	1434	6	however	however	ADV
ftr-466	1434	7	,	,	PUNCT
ftr-466	1434	8	address	address	VERB
ftr-466	1434	9	the	the	DET
ftr-466	1434	10	sourcing	sourcing	NOUN
ftr-466	1434	11	issues	issue	NOUN
ftr-466	1434	12	posed	pose	VERB
ftr-466	1434	13	by	by	ADP
ftr-466	1434	14	cdis	cdis	PROPN
ftr-466	1434	15	.	.	PUNCT
ftr-466	1435	1	more	more	ADV
ftr-466	1435	2	importantly	importantly	ADV
ftr-466	1435	3	,	,	PUNCT
ftr-466	1435	4	they	they	PRON
ftr-466	1435	5	apparently	apparently	ADV
ftr-466	1435	6	would	would	AUX
ftr-466	1435	7	not	not	PART
ftr-466	1435	8	treat	treat	VERB
ftr-466	1435	9	a	a	DET
ftr-466	1435	10	gold	gold	NOUN
ftr-466	1435	11	note	note	NOUN
ftr-466	1435	12	,	,	PUNCT
ftr-466	1435	13	or	or	CCONJ
ftr-466	1435	14	any	any	PRON
ftr-466	1435	15	of	of	ADP
ftr-466	1435	16	the	the	DET
ftr-466	1435	17	gold	gold	NOUN
ftr-466	1435	18	note	note	NOUN
ftr-466	1435	19	variations	variation	NOUN
ftr-466	1435	20	discussed	discuss	VERB
ftr-466	1435	21	in	in	ADP
ftr-466	1435	22	this	this	DET
ftr-466	1435	23	article	article	NOUN
ftr-466	1435	24	,	,	PUNCT
ftr-466	1435	25	as	as	ADP
ftr-466	1435	26	a	a	DET
ftr-466	1435	27	"	"	PUNCT
ftr-466	1435	28	position	position	NOUN
ftr-466	1435	29	in	in	ADP
ftr-466	1435	30	personal	personal	ADJ
ftr-466	1435	31	property	property	NOUN
ftr-466	1435	32	"	"	PUNCT
ftr-466	1435	33	within	within	ADP
ftr-466	1435	34	the	the	DET
ftr-466	1435	35	meaning	meaning	NOUN
ftr-466	1435	36	of	of	ADP
ftr-466	1435	37	§	§	PROPN
ftr-466	1435	38	1092	1092	NUM
ftr-466	1435	39	.	.	PUNCT
ftr-466	1436	1	see	see	VERB
ftr-466	1436	2	supra	supra	PROPN
ftr-466	1436	3	note	note	PROPN
ftr-466	1436	4	87	87	NUM
ftr-466	1436	5	.	.	PUNCT
ftr-466	1437	1	this	this	PRON
ftr-466	1437	2	means	mean	VERB
ftr-466	1437	3	that	that	SCONJ
ftr-466	1437	4	,	,	PUNCT
ftr-466	1437	5	unless	unless	SCONJ
ftr-466	1437	6	gold	gold	ADJ
ftr-466	1437	7	notes	note	NOUN
ftr-466	1437	8	are	be	AUX
ftr-466	1437	9	positions	position	NOUN
ftr-466	1437	10	in	in	ADP
ftr-466	1437	11	personal	personal	ADJ
ftr-466	1437	12	property	property	NOUN
ftr-466	1437	13	under	under	ADP
ftr-466	1437	14	current	current	ADJ
ftr-466	1437	15	law	law	NOUN
ftr-466	1437	16	,	,	PUNCT
ftr-466	1437	17	an	an	DET
ftr-466	1437	18	investor	investor	NOUN
ftr-466	1437	19	would	would	AUX
ftr-466	1437	20	potentially	potentially	ADV
ftr-466	1437	21	be	be	AUX
ftr-466	1437	22	free	free	ADJ
ftr-466	1437	23	,	,	PUNCT
ftr-466	1437	24	under	under	ADP
ftr-466	1437	25	the	the	DET
ftr-466	1437	26	above	above	ADJ
ftr-466	1437	27	approaches	approach	NOUN
ftr-466	1437	28	,	,	PUNCT
ftr-466	1437	29	to	to	PART
ftr-466	1437	30	structure	structure	VERB
ftr-466	1437	31	her	her	PRON
ftr-466	1437	32	way	way	NOUN
ftr-466	1437	33	out	out	ADP
ftr-466	1437	34	of	of	ADP
ftr-466	1437	35	the	the	DET
ftr-466	1437	36	straddle	straddle	NOUN
ftr-466	1437	37	rules	rule	NOUN
ftr-466	1437	38	by	by	ADP
ftr-466	1437	39	moving	move	VERB
ftr-466	1437	40	from	from	ADP
ftr-466	1437	41	a	a	DET
ftr-466	1437	42	cashsettled	cashsettle	VERB
ftr-466	1437	43	,	,	PUNCT
ftr-466	1437	44	prepaid	prepay	VERB
ftr-466	1437	45	forward	forward	ADJ
ftr-466	1437	46	contract	contract	NOUN
ftr-466	1437	47	on	on	ADP
ftr-466	1437	48	gold	gold	NOUN
ftr-466	1437	49	to	to	ADP
ftr-466	1437	50	a	a	DET
ftr-466	1437	51	gold	gold	NOUN
ftr-466	1437	52	note	note	NOUN
ftr-466	1437	53	.	.	PUNCT
ftr-466	1438	1	see	see	VERB
ftr-466	1438	2	supra	supra	PROPN
ftr-466	1438	3	note	note	PROPN
ftr-466	1438	4	87	87	NUM
ftr-466	1438	5	.	.	PUNCT
ftr-466	1439	1	for	for	ADP
ftr-466	1439	2	these	these	DET
ftr-466	1439	3	two	two	NUM
ftr-466	1439	4	reasons	reason	NOUN
ftr-466	1439	5	,	,	PUNCT
ftr-466	1439	6	the	the	DET
ftr-466	1439	7	recommendations	recommendation	NOUN
ftr-466	1439	8	in	in	ADP
ftr-466	1439	9	this	this	DET
ftr-466	1439	10	article	article	NOUN
ftr-466	1439	11	,	,	PUNCT
ftr-466	1439	12	although	although	SCONJ
ftr-466	1439	13	somewhat	somewhat	ADV
ftr-466	1439	14	more	more	ADV
ftr-466	1439	15	complicated	complicated	ADJ
ftr-466	1439	16	,	,	PUNCT
ftr-466	1439	17	are	be	AUX
ftr-466	1439	18	superior	superior	ADJ
ftr-466	1439	19	from	from	ADP
ftr-466	1439	20	a	a	DET
ftr-466	1439	21	policy	policy	NOUN
ftr-466	1439	22	perspective	perspective	NOUN
ftr-466	1439	23	to	to	ADP
ftr-466	1439	24	the	the	DET
ftr-466	1439	25	above	above	ADJ
ftr-466	1439	26	approaches	approach	NOUN
ftr-466	1439	27	.	.	PUNCT
ftr-466	1440	1	175	175	NUM
ftr-466	1440	2	.	.	PUNCT
ftr-466	1441	1	in	in	ADP
ftr-466	1441	2	determining	determine	VERB
ftr-466	1441	3	the	the	DET
ftr-466	1441	4	amount	amount	NOUN
ftr-466	1441	5	of	of	ADP
ftr-466	1441	6	interest	interest	NOUN
ftr-466	1441	7	to	to	PART
ftr-466	1441	8	be	be	AUX
ftr-466	1441	9	accrued	accrue	VERB
ftr-466	1441	10	on	on	ADP
ftr-466	1441	11	the	the	DET
ftr-466	1441	12	prepayment	prepayment	NOUN
ftr-466	1441	13	amount	amount	NOUN
ftr-466	1441	14	(	(	PUNCT
ftr-466	1441	15	i.e.	i.e.	X
ftr-466	1441	16	,	,	PUNCT
ftr-466	1441	17	the	the	DET
ftr-466	1441	18	zero	zero	NUM
ftr-466	1441	19	coupon	coupon	NOUN
ftr-466	1441	20	bond	bond	NOUN
ftr-466	1441	21	component	component	NOUN
ftr-466	1441	22	of	of	ADP
ftr-466	1441	23	the	the	DET
ftr-466	1441	24	prepaid	prepaid	ADJ
ftr-466	1441	25	forward	forward	ADJ
ftr-466	1441	26	contract	contract	NOUN
ftr-466	1441	27	)	)	PUNCT
ftr-466	1441	28	,	,	PUNCT
ftr-466	1441	29	one	one	PRON
ftr-466	1441	30	would	would	AUX
ftr-466	1441	31	have	have	VERB
ftr-466	1441	32	to	to	PART
ftr-466	1441	33	disregard	disregard	VERB
ftr-466	1441	34	the	the	DET
ftr-466	1441	35	quantity	quantity	NOUN
ftr-466	1441	36	of	of	ADP
ftr-466	1441	37	the	the	DET
ftr-466	1441	38	underlying	underlie	VERB
ftr-466	1441	39	property	property	NOUN
ftr-466	1441	40	referenced	reference	VERB
ftr-466	1441	41	in	in	ADP
ftr-466	1441	42	the	the	DET
ftr-466	1441	43	gold	gold	NOUN
ftr-466	1441	44	note	note	NOUN
ftr-466	1441	45	with	with	ADP
ftr-466	1441	46	ncp	ncp	PROPN
ftr-466	1441	47	.	.	PUNCT
ftr-466	1442	1	this	this	PRON
ftr-466	1442	2	is	be	AUX
ftr-466	1442	3	because	because	SCONJ
ftr-466	1442	4	that	that	DET
ftr-466	1442	5	quantity	quantity	NOUN
ftr-466	1442	6	was	be	AUX
ftr-466	1442	7	(	(	PUNCT
ftr-466	1442	8	most	most	ADV
ftr-466	1442	9	likely	likely	ADJ
ftr-466	1442	10	)	)	PUNCT
ftr-466	1442	11	decreased	decrease	VERB
ftr-466	1442	12	by	by	ADP
ftr-466	1442	13	the	the	DET
ftr-466	1442	14	issuer	issuer	NOUN
ftr-466	1442	15	of	of	ADP
ftr-466	1442	16	the	the	DET
ftr-466	1442	17	note	note	NOUN
ftr-466	1442	18	to	to	PART
ftr-466	1442	19	reflect	reflect	VERB
ftr-466	1442	20	the	the	DET
ftr-466	1442	21	fact	fact	NOUN
ftr-466	1442	22	that	that	SCONJ
ftr-466	1442	23	the	the	DET
ftr-466	1442	24	holder	holder	NOUN
ftr-466	1442	25	is	be	AUX
ftr-466	1442	26	entitled	entitle	VERB
ftr-466	1442	27	to	to	ADP
ftr-466	1442	28	a	a	DET
ftr-466	1442	29	guaranteed	guarantee	VERB
ftr-466	1442	30	minimum	minimum	ADJ
ftr-466	1442	31	payment	payment	NOUN
ftr-466	1442	32	.	.	PUNCT
ftr-466	1443	1	176	176	NUM
ftr-466	1443	2	.	.	PUNCT
ftr-466	1444	1	the	the	DET
ftr-466	1444	2	author	author	NOUN
ftr-466	1444	3	would	would	AUX
ftr-466	1444	4	treat	treat	VERB
ftr-466	1444	5	the	the	DET
ftr-466	1444	6	purchaser	purchaser	NOUN
ftr-466	1444	7	of	of	ADP
ftr-466	1444	8	a	a	DET
ftr-466	1444	9	gold	gold	NOUN
ftr-466	1444	10	note	note	NOUN
ftr-466	1444	11	with	with	ADP
ftr-466	1444	12	ncp	ncp	PROPN
ftr-466	1444	13	as	as	ADP
ftr-466	1444	14	receiving	receive	VERB
ftr-466	1444	15	the	the	DET
ftr-466	1444	16	put	put	NOUN
ftr-466	1444	17	option	option	NOUN
ftr-466	1444	18	on	on	ADP
ftr-466	1444	19	credit	credit	NOUN
ftr-466	1444	20	from	from	ADP
ftr-466	1444	21	the	the	DET
ftr-466	1444	22	seller	seller	NOUN
ftr-466	1444	23	,	,	PUNCT
ftr-466	1444	24	and	and	CCONJ
ftr-466	1444	25	then	then	ADV
ftr-466	1444	26	repaying	repay	VERB
ftr-466	1444	27	that	that	DET
ftr-466	1444	28	loan	loan	NOUN
ftr-466	1444	29	with	with	ADP
ftr-466	1444	30	a	a	DET
ftr-466	1444	31	portion	portion	NOUN
ftr-466	1444	32	of	of	ADP
ftr-466	1444	33	the	the	DET
ftr-466	1444	34	imputed	impute	VERB
ftr-466	1444	35	interest	interest	NOUN
ftr-466	1444	36	payments	payment	NOUN
ftr-466	1444	37	that	that	PRON
ftr-466	1444	38	the	the	DET
ftr-466	1444	39	purchaser	purchaser	NOUN
ftr-466	1444	40	receives	receive	VERB
ftr-466	1444	41	on	on	ADP
ftr-466	1444	42	the	the	DET
ftr-466	1444	43	zero	zero	NUM
ftr-466	1444	44	coupon	coupon	NOUN
ftr-466	1444	45	bond	bond	NOUN
ftr-466	1444	46	component	component	NOUN
ftr-466	1444	47	of	of	ADP
ftr-466	1444	48	the	the	DET
ftr-466	1444	49	prepaid	prepaid	ADJ
ftr-466	1444	50	forward	forward	ADJ
ftr-466	1444	51	contract	contract	NOUN
ftr-466	1444	52	.	.	PUNCT
ftr-466	1445	1	this	this	DET
ftr-466	1445	2	approach	approach	NOUN
ftr-466	1445	3	,	,	PUNCT
ftr-466	1445	4	in	in	ADP
ftr-466	1445	5	essence	essence	NOUN
ftr-466	1445	6	,	,	PUNCT
ftr-466	1445	7	requires	require	VERB
ftr-466	1445	8	the	the	DET
ftr-466	1445	9	purchaser	purchaser	NOUN
ftr-466	1445	10	of	of	ADP
ftr-466	1445	11	a	a	DET
ftr-466	1445	12	gold	gold	NOUN
ftr-466	1445	13	note	note	NOUN
ftr-466	1445	14	with	with	ADP
ftr-466	1445	15	ncp	ncp	PROPN
ftr-466	1445	16	to	to	PART
ftr-466	1445	17	allocate	allocate	VERB
ftr-466	1445	18	a	a	DET
ftr-466	1445	19	portion	portion	NOUN
ftr-466	1445	20	of	of	ADP
ftr-466	1445	21	the	the	DET
ftr-466	1445	22	interest	interest	NOUN
ftr-466	1445	23	payments	payment	NOUN
ftr-466	1445	24	between	between	ADP
ftr-466	1445	25	the	the	DET
ftr-466	1445	26	basis	basis	NOUN
ftr-466	1445	27	of	of	ADP
ftr-466	1445	28	the	the	DET
ftr-466	1445	29	put	put	NOUN
ftr-466	1445	30	option	option	NOUN
ftr-466	1445	31	and	and	CCONJ
ftr-466	1445	32	the	the	DET
ftr-466	1445	33	basis	basis	NOUN
ftr-466	1445	34	of	of	ADP
ftr-466	1445	35	the	the	DET
ftr-466	1445	36	zero	zero	NUM
ftr-466	1445	37	coupon	coupon	NOUN
ftr-466	1445	38	bond	bond	NOUN
ftr-466	1445	39	.	.	PUNCT
ftr-466	1446	1	this	this	DET
ftr-466	1446	2	approach	approach	NOUN
ftr-466	1446	3	results	result	VERB
ftr-466	1446	4	in	in	ADP
ftr-466	1446	5	an	an	DET
ftr-466	1446	6	understatement	understatement	NOUN
ftr-466	1446	7	of	of	ADP
ftr-466	1446	8	the	the	DET
ftr-466	1446	9	basis	basis	NOUN
ftr-466	1446	10	of	of	ADP
ftr-466	1446	11	the	the	DET
ftr-466	1446	12	zero	zero	NUM
ftr-466	1446	13	coupon	coupon	NOUN
ftr-466	1446	14	bond	bond	NOUN
ftr-466	1446	15	.	.	PUNCT
ftr-466	1447	1	moreover	moreover	ADV
ftr-466	1447	2	,	,	PUNCT
ftr-466	1447	3	an	an	DET
ftr-466	1447	4	allocation	allocation	NOUN
ftr-466	1447	5	of	of	ADP
ftr-466	1447	6	basis	basis	NOUN
ftr-466	1447	7	such	such	ADJ
ftr-466	1447	8	as	as	ADP
ftr-466	1447	9	the	the	DET
ftr-466	1447	10	one	one	NOUN
ftr-466	1447	11	above	above	ADV
ftr-466	1447	12	would	would	AUX
ftr-466	1447	13	not	not	PART
ftr-466	1447	14	occur	occur	VERB
ftr-466	1447	15	[	[	X
ftr-466	1447	16	vol	vol	NOUN
ftr-466	1447	17	.	.	PUNCT
ftr-466	1447	18	3:8	3:8	NUM
ftr-466	1447	19	economically	economically	ADV
ftr-466	1447	20	equivalent	equivalent	ADJ
ftr-466	1447	21	financial	financial	ADJ
ftr-466	1447	22	insntmenis	insntmenis	PROPN
ftr-466	1447	23	iii	iii	PROPN
ftr-466	1447	24	.	.	PUNCT
ftr-466	1448	1	critique	critique	NOUN
ftr-466	1448	2	of	of	ADP
ftr-466	1448	3	the	the	DET
ftr-466	1448	4	modified	modify	VERB
ftr-466	1448	5	bifurcation	bifurcation	NOUN
ftr-466	1448	6	approach.-the	approach.-the	DET
ftr-466	1448	7	main	main	ADJ
ftr-466	1448	8	weakness	weakness	NOUN
ftr-466	1448	9	in	in	ADP
ftr-466	1448	10	the	the	DET
ftr-466	1448	11	modified	modify	VERB
ftr-466	1448	12	bifurcation	bifurcation	NOUN
ftr-466	1448	13	approach	approach	NOUN
ftr-466	1448	14	is	be	AUX
ftr-466	1448	15	that	that	SCONJ
ftr-466	1448	16	it	it	PRON
ftr-466	1448	17	treats	treat	VERB
ftr-466	1448	18	the	the	DET
ftr-466	1448	19	purchaser	purchaser	NOUN
ftr-466	1448	20	as	as	ADP
ftr-466	1448	21	purchasing	purchase	VERB
ftr-466	1448	22	an	an	DET
ftr-466	1448	23	option	option	NOUN
ftr-466	1448	24	on	on	ADP
ftr-466	1448	25	credit	credit	NOUN
ftr-466	1448	26	.	.	PUNCT
ftr-466	1449	1	this	this	PRON
ftr-466	1449	2	is	be	AUX
ftr-466	1449	3	a	a	DET
ftr-466	1449	4	somewhat	somewhat	ADV
ftr-466	1449	5	novel	novel	ADJ
ftr-466	1449	6	approach	approach	NOUN
ftr-466	1449	7	,	,	PUNCT
ftr-466	1449	8	because	because	SCONJ
ftr-466	1449	9	the	the	DET
ftr-466	1449	10	holder	holder	NOUN
ftr-466	1449	11	of	of	ADP
ftr-466	1449	12	an	an	DET
ftr-466	1449	13	option	option	NOUN
ftr-466	1449	14	usually	usually	ADV
ftr-466	1449	15	must	must	AUX
ftr-466	1449	16	pay	pay	VERB
ftr-466	1449	17	an	an	DET
ftr-466	1449	18	option	option	NOUN
ftr-466	1449	19	premium	premium	NOUN
ftr-466	1449	20	up	up	ADP
ftr-466	1449	21	front	front	NOUN
ftr-466	1449	22	.	.	PUNCT
ftr-466	1450	1	there	there	PRON
ftr-466	1450	2	is	be	VERB
ftr-466	1450	3	no	no	DET
ftr-466	1450	4	reason	reason	NOUN
ftr-466	1450	5	,	,	PUNCT
ftr-466	1450	6	however	however	ADV
ftr-466	1450	7	,	,	PUNCT
ftr-466	1450	8	why	why	SCONJ
ftr-466	1450	9	a	a	DET
ftr-466	1450	10	holder	holder	NOUN
ftr-466	1450	11	can	can	AUX
ftr-466	1450	12	not	not	PART
ftr-466	1450	13	purchase	purchase	VERB
ftr-466	1450	14	an	an	DET
ftr-466	1450	15	option	option	NOUN
ftr-466	1450	16	with	with	ADP
ftr-466	1450	17	an	an	DET
ftr-466	1450	18	installment	installment	NOUN
ftr-466	1450	19	obligation	obligation	NOUN
ftr-466	1450	20	.	.	PUNCT
ftr-466	1450	21	'	'	PUNCT
ftr-466	1451	1	"	"	PUNCT
ftr-466	1451	2	the	the	DET
ftr-466	1451	3	main	main	ADJ
ftr-466	1451	4	disadvantage	disadvantage	NOUN
ftr-466	1451	5	of	of	ADP
ftr-466	1451	6	this	this	DET
ftr-466	1451	7	approach	approach	NOUN
ftr-466	1451	8	,	,	PUNCT
ftr-466	1451	9	from	from	ADP
ftr-466	1451	10	the	the	DET
ftr-466	1451	11	standpoint	standpoint	NOUN
ftr-466	1451	12	of	of	ADP
ftr-466	1451	13	the	the	DET
ftr-466	1451	14	purchaser	purchaser	NOUN
ftr-466	1451	15	,	,	PUNCT
ftr-466	1451	16	is	be	AUX
ftr-466	1451	17	that	that	SCONJ
ftr-466	1451	18	the	the	DET
ftr-466	1451	19	purchaser	purchaser	NOUN
ftr-466	1451	20	will	will	AUX
ftr-466	1451	21	be	be	AUX
ftr-466	1451	22	required	require	VERB
ftr-466	1451	23	to	to	PART
ftr-466	1451	24	recognize	recognize	VERB
ftr-466	1451	25	more	more	ADJ
ftr-466	1451	26	interest	interest	NOUN
ftr-466	1451	27	income	income	NOUN
ftr-466	1451	28	than	than	SCONJ
ftr-466	1451	29	she	she	PRON
ftr-466	1451	30	is	be	AUX
ftr-466	1451	31	actually	actually	ADV
ftr-466	1451	32	entitled	entitle	VERB
ftr-466	1451	33	to	to	PART
ftr-466	1451	34	receive	receive	VERB
ftr-466	1451	35	under	under	ADP
ftr-466	1451	36	the	the	DET
ftr-466	1451	37	terms	term	NOUN
ftr-466	1451	38	of	of	ADP
ftr-466	1451	39	the	the	DET
ftr-466	1451	40	gold	gold	NOUN
ftr-466	1451	41	note	note	NOUN
ftr-466	1451	42	with	with	ADP
ftr-466	1451	43	ncp	ncp	PROPN
ftr-466	1451	44	.	.	PUNCT
ftr-466	1452	1	however	however	ADV
ftr-466	1452	2	,	,	PUNCT
ftr-466	1452	3	this	this	DET
ftr-466	1452	4	treatment	treatment	NOUN
ftr-466	1452	5	is	be	AUX
ftr-466	1452	6	appropriate	appropriate	ADJ
ftr-466	1452	7	because	because	SCONJ
ftr-466	1452	8	the	the	DET
ftr-466	1452	9	purchaser	purchaser	NOUN
ftr-466	1452	10	of	of	ADP
ftr-466	1452	11	a	a	DET
ftr-466	1452	12	gold	gold	NOUN
ftr-466	1452	13	note	note	NOUN
ftr-466	1452	14	with	with	ADP
ftr-466	1452	15	ncp	ncp	PROPN
ftr-466	1452	16	necessarily	necessarily	ADV
ftr-466	1452	17	forfeits	forfeit	VERB
ftr-466	1452	18	future	future	ADJ
ftr-466	1452	19	interest	interest	NOUN
ftr-466	1452	20	(	(	PUNCT
ftr-466	1452	21	on	on	ADP
ftr-466	1452	22	the	the	DET
ftr-466	1452	23	zero	zero	NUM
ftr-466	1452	24	coupon	coupon	NOUN
ftr-466	1452	25	bond	bond	NOUN
ftr-466	1452	26	component	component	NOUN
ftr-466	1452	27	of	of	ADP
ftr-466	1452	28	the	the	DET
ftr-466	1452	29	prepaid	prepaid	ADJ
ftr-466	1452	30	forward	forward	ADJ
ftr-466	1452	31	contract	contract	NOUN
ftr-466	1452	32	)	)	PUNCT
ftr-466	1452	33	in	in	ADP
ftr-466	1452	34	return	return	NOUN
ftr-466	1452	35	for	for	ADP
ftr-466	1452	36	a	a	DET
ftr-466	1452	37	guaranteed	guarantee	VERB
ftr-466	1452	38	minimum	minimum	ADJ
ftr-466	1452	39	payment	payment	NOUN
ftr-466	1452	40	.	.	PUNCT
ftr-466	1452	41	'	'	PUNCT
ftr-466	1453	1	78	78	NUM
ftr-466	1453	2	otherwise	otherwise	ADV
ftr-466	1453	3	,	,	PUNCT
ftr-466	1453	4	the	the	DET
ftr-466	1453	5	issuer	issuer	NOUN
ftr-466	1453	6	of	of	ADP
ftr-466	1453	7	the	the	DET
ftr-466	1453	8	note	note	NOUN
ftr-466	1453	9	would	would	AUX
ftr-466	1453	10	have	have	VERB
ftr-466	1453	11	no	no	DET
ftr-466	1453	12	incentive	incentive	NOUN
ftr-466	1453	13	to	to	PART
ftr-466	1453	14	offer	offer	VERB
ftr-466	1453	15	such	such	DET
ftr-466	1453	16	a	a	DET
ftr-466	1453	17	payment	payment	NOUN
ftr-466	1453	18	.	.	PUNCT
ftr-466	1454	1	it	it	PRON
ftr-466	1454	2	therefore	therefore	ADV
ftr-466	1454	3	is	be	AUX
ftr-466	1454	4	appropriate	appropriate	ADJ
ftr-466	1454	5	to	to	PART
ftr-466	1454	6	treat	treat	VERB
ftr-466	1454	7	a	a	DET
ftr-466	1454	8	purchaser	purchaser	NOUN
ftr-466	1454	9	of	of	ADP
ftr-466	1454	10	a	a	DET
ftr-466	1454	11	gold	gold	NOUN
ftr-466	1454	12	note	note	NOUN
ftr-466	1454	13	with	with	ADP
ftr-466	1454	14	ncp	ncp	PROPN
ftr-466	1454	15	as	as	ADP
ftr-466	1454	16	(	(	PUNCT
ftr-466	1454	17	1	1	X
ftr-466	1454	18	)	)	PUNCT
ftr-466	1454	19	receiving	receive	VERB
ftr-466	1454	20	all	all	PRON
ftr-466	1454	21	of	of	ADP
ftr-466	1454	22	the	the	DET
ftr-466	1454	23	interest	interest	NOUN
ftr-466	1454	24	to	to	PART
ftr-466	1454	25	which	which	PRON
ftr-466	1454	26	she	she	PRON
ftr-466	1454	27	would	would	AUX
ftr-466	1454	28	otherwise	otherwise	ADV
ftr-466	1454	29	be	be	AUX
ftr-466	1454	30	entitled	entitle	VERB
ftr-466	1454	31	,	,	PUNCT
ftr-466	1454	32	and	and	CCONJ
ftr-466	1454	33	(	(	PUNCT
ftr-466	1454	34	2	2	X
ftr-466	1454	35	)	)	PUNCT
ftr-466	1454	36	purchasing	purchase	VERB
ftr-466	1454	37	the	the	DET
ftr-466	1454	38	right	right	NOUN
ftr-466	1454	39	to	to	ADP
ftr-466	1454	40	noncontingent	noncontingent	NOUN
ftr-466	1454	41	payments	payment	NOUN
ftr-466	1454	42	(	(	PUNCT
ftr-466	1454	43	i.e.	i.e.	X
ftr-466	1454	44	,	,	PUNCT
ftr-466	1454	45	the	the	DET
ftr-466	1454	46	long	long	ADJ
ftr-466	1454	47	put	put	NOUN
ftr-466	1454	48	option	option	NOUN
ftr-466	1454	49	)	)	PUNCT
ftr-466	1454	50	with	with	ADP
ftr-466	1454	51	a	a	DET
ftr-466	1454	52	portion	portion	NOUN
ftr-466	1454	53	of	of	ADP
ftr-466	1454	54	that	that	DET
ftr-466	1454	55	interest	interest	NOUN
ftr-466	1454	56	.	.	PUNCT
ftr-466	1455	1	in	in	ADP
ftr-466	1455	2	the	the	DET
ftr-466	1455	3	end	end	NOUN
ftr-466	1455	4	,	,	PUNCT
ftr-466	1455	5	this	this	DET
ftr-466	1455	6	approach	approach	NOUN
ftr-466	1455	7	will	will	AUX
ftr-466	1455	8	accord	accord	VERB
ftr-466	1455	9	the	the	DET
ftr-466	1455	10	purchaser	purchaser	NOUN
ftr-466	1455	11	of	of	ADP
ftr-466	1455	12	a	a	DET
ftr-466	1455	13	gold	gold	NOUN
ftr-466	1455	14	note	note	NOUN
ftr-466	1455	15	with	with	ADP
ftr-466	1455	16	ncp	ncp	PROPN
ftr-466	1455	17	a	a	DET
ftr-466	1455	18	higher	higher	ADV
ftr-466	1455	19	integrated	integrated	ADJ
ftr-466	1455	20	basis	basis	NOUN
ftr-466	1455	21	than	than	SCONJ
ftr-466	1455	22	she	she	PRON
ftr-466	1455	23	would	would	AUX
ftr-466	1455	24	have	have	AUX
ftr-466	1455	25	had	have	VERB
ftr-466	1455	26	if	if	SCONJ
ftr-466	1455	27	she	she	PRON
ftr-466	1455	28	had	have	AUX
ftr-466	1455	29	been	be	AUX
ftr-466	1455	30	if	if	SCONJ
ftr-466	1455	31	the	the	DET
ftr-466	1455	32	forward	forward	ADJ
ftr-466	1455	33	contract	contract	NOUN
ftr-466	1455	34	and	and	CCONJ
ftr-466	1455	35	the	the	DET
ftr-466	1455	36	put	put	NOUN
ftr-466	1455	37	option	option	NOUN
ftr-466	1455	38	components	component	NOUN
ftr-466	1455	39	of	of	ADP
ftr-466	1455	40	the	the	DET
ftr-466	1455	41	gold	gold	NOUN
ftr-466	1455	42	note	note	NOUN
ftr-466	1455	43	with	with	ADP
ftr-466	1455	44	ncp	ncp	PROPN
ftr-466	1455	45	were	be	AUX
ftr-466	1455	46	purchased	purchase	VERB
ftr-466	1455	47	separately	separately	ADV
ftr-466	1455	48	.	.	PUNCT
ftr-466	1456	1	however	however	ADV
ftr-466	1456	2	,	,	PUNCT
ftr-466	1456	3	the	the	DET
ftr-466	1456	4	issuer	issuer	NOUN
ftr-466	1456	5	of	of	ADP
ftr-466	1456	6	the	the	DET
ftr-466	1456	7	gold	gold	NOUN
ftr-466	1456	8	note	note	NOUN
ftr-466	1456	9	with	with	ADP
ftr-466	1456	10	ncp	ncp	PROPN
ftr-466	1456	11	understated	understate	VERB
ftr-466	1456	12	the	the	DET
ftr-466	1456	13	payment	payment	NOUN
ftr-466	1456	14	to	to	PART
ftr-466	1456	15	which	which	PRON
ftr-466	1456	16	the	the	DET
ftr-466	1456	17	purchaser	purchaser	NOUN
ftr-466	1456	18	is	be	AUX
ftr-466	1456	19	entitled	entitle	VERB
ftr-466	1456	20	at	at	ADP
ftr-466	1456	21	maturity	maturity	NOUN
ftr-466	1456	22	because	because	SCONJ
ftr-466	1456	23	,	,	PUNCT
ftr-466	1456	24	in	in	ADP
ftr-466	1456	25	the	the	DET
ftr-466	1456	26	absence	absence	NOUN
ftr-466	1456	27	of	of	ADP
ftr-466	1456	28	the	the	DET
ftr-466	1456	29	noncontingent	noncontingent	NOUN
ftr-466	1456	30	payment	payment	NOUN
ftr-466	1456	31	right	right	ADV
ftr-466	1456	32	,	,	PUNCT
ftr-466	1456	33	that	that	DET
ftr-466	1456	34	payment	payment	NOUN
ftr-466	1456	35	at	at	ADP
ftr-466	1456	36	maturity	maturity	NOUN
ftr-466	1456	37	would	would	AUX
ftr-466	1456	38	have	have	AUX
ftr-466	1456	39	been	be	AUX
ftr-466	1456	40	larger	large	ADJ
ftr-466	1456	41	.	.	PUNCT
ftr-466	1457	1	because	because	SCONJ
ftr-466	1457	2	this	this	DET
ftr-466	1457	3	approach	approach	NOUN
ftr-466	1457	4	would	would	AUX
ftr-466	1457	5	not	not	PART
ftr-466	1457	6	require	require	VERB
ftr-466	1457	7	the	the	DET
ftr-466	1457	8	parties	party	NOUN
ftr-466	1457	9	to	to	ADP
ftr-466	1457	10	a	a	DET
ftr-466	1457	11	gold	gold	NOUN
ftr-466	1457	12	note	note	NOUN
ftr-466	1457	13	with	with	ADP
ftr-466	1457	14	ncp	ncp	PROPN
ftr-466	1457	15	to	to	ADP
ftr-466	1457	16	gross	gross	PROPN
ftr-466	1457	17	up	up	ADP
ftr-466	1457	18	the	the	DET
ftr-466	1457	19	payment	payment	NOUN
ftr-466	1457	20	at	at	ADP
ftr-466	1457	21	maturity	maturity	NOUN
ftr-466	1457	22	to	to	PART
ftr-466	1457	23	reflect	reflect	VERB
ftr-466	1457	24	the	the	DET
ftr-466	1457	25	fact	fact	NOUN
ftr-466	1457	26	that	that	SCONJ
ftr-466	1457	27	it	it	PRON
ftr-466	1457	28	has	have	AUX
ftr-466	1457	29	been	be	AUX
ftr-466	1457	30	artificially	artificially	ADV
ftr-466	1457	31	reduced	reduce	VERB
ftr-466	1457	32	,	,	PUNCT
ftr-466	1457	33	no	no	DET
ftr-466	1457	34	adjustment	adjustment	NOUN
ftr-466	1457	35	is	be	AUX
ftr-466	1457	36	necessary	necessary	ADJ
ftr-466	1457	37	to	to	ADP
ftr-466	1457	38	the	the	DET
ftr-466	1457	39	basis	basis	NOUN
ftr-466	1457	40	of	of	ADP
ftr-466	1457	41	the	the	DET
ftr-466	1457	42	zero	zero	NUM
ftr-466	1457	43	coupon	coupon	NOUN
ftr-466	1457	44	bond	bond	NOUN
ftr-466	1457	45	component	component	NOUN
ftr-466	1457	46	of	of	ADP
ftr-466	1457	47	the	the	DET
ftr-466	1457	48	forward	forward	ADJ
ftr-466	1457	49	contract	contract	NOUN
ftr-466	1457	50	to	to	PART
ftr-466	1457	51	reflect	reflect	VERB
ftr-466	1457	52	the	the	DET
ftr-466	1457	53	fact	fact	NOUN
ftr-466	1457	54	that	that	SCONJ
ftr-466	1457	55	it	it	PRON
ftr-466	1457	56	too	too	ADV
ftr-466	1457	57	has	have	AUX
ftr-466	1457	58	been	be	AUX
ftr-466	1457	59	artificially	artificially	ADV
ftr-466	1457	60	reduced	reduce	VERB
ftr-466	1457	61	.	.	PUNCT
ftr-466	1458	1	in	in	ADP
ftr-466	1458	2	essence	essence	NOUN
ftr-466	1458	3	,	,	PUNCT
ftr-466	1458	4	given	give	VERB
ftr-466	1458	5	the	the	DET
ftr-466	1458	6	integrated	integrate	VERB
ftr-466	1458	7	nature	nature	NOUN
ftr-466	1458	8	of	of	ADP
ftr-466	1458	9	the	the	DET
ftr-466	1458	10	forward	forward	ADJ
ftr-466	1458	11	contract	contract	NOUN
ftr-466	1458	12	and	and	CCONJ
ftr-466	1458	13	the	the	DET
ftr-466	1458	14	put	put	NOUN
ftr-466	1458	15	option	option	NOUN
ftr-466	1458	16	,	,	PUNCT
ftr-466	1458	17	the	the	DET
ftr-466	1458	18	discrepancies	discrepancy	NOUN
ftr-466	1458	19	in	in	ADP
ftr-466	1458	20	basis	basis	NOUN
ftr-466	1458	21	will	will	AUX
ftr-466	1458	22	come	come	VERB
ftr-466	1458	23	out	out	ADP
ftr-466	1458	24	in	in	ADP
ftr-466	1458	25	the	the	DET
ftr-466	1458	26	wash	wash	NOUN
ftr-466	1458	27	.	.	PUNCT
ftr-466	1459	1	177	177	NUM
ftr-466	1459	2	.	.	PUNCT
ftr-466	1460	1	in	in	ADP
ftr-466	1460	2	fact	fact	NOUN
ftr-466	1460	3	,	,	PUNCT
ftr-466	1460	4	many	many	ADJ
ftr-466	1460	5	commentators	commentator	NOUN
ftr-466	1460	6	note	note	VERB
ftr-466	1460	7	that	that	SCONJ
ftr-466	1460	8	investors	investor	NOUN
ftr-466	1460	9	who	who	PRON
ftr-466	1460	10	purchase	purchase	VERB
ftr-466	1460	11	debt	debt	NOUN
ftr-466	1460	12	instruments	instrument	NOUN
ftr-466	1460	13	with	with	ADP
ftr-466	1460	14	embedded	embed	VERB
ftr-466	1460	15	options	option	NOUN
ftr-466	1460	16	often	often	ADV
ftr-466	1460	17	receive	receive	VERB
ftr-466	1460	18	less	less	ADJ
ftr-466	1460	19	interest	interest	NOUN
ftr-466	1460	20	income	income	NOUN
ftr-466	1460	21	than	than	SCONJ
ftr-466	1460	22	they	they	PRON
ftr-466	1460	23	would	would	AUX
ftr-466	1460	24	have	have	AUX
ftr-466	1460	25	received	receive	VERB
ftr-466	1460	26	had	have	AUX
ftr-466	1460	27	they	they	PRON
ftr-466	1460	28	purchased	purchase	VERB
ftr-466	1460	29	a	a	DET
ftr-466	1460	30	debt	debt	NOUN
ftr-466	1460	31	instrument	instrument	NOUN
ftr-466	1460	32	without	without	ADP
ftr-466	1460	33	the	the	DET
ftr-466	1460	34	embedded	embed	VERB
ftr-466	1460	35	option	option	NOUN
ftr-466	1460	36	;	;	PUNCT
ftr-466	1460	37	that	that	PRON
ftr-466	1460	38	is	is	ADV
ftr-466	1460	39	,	,	PUNCT
ftr-466	1460	40	investors	investor	NOUN
ftr-466	1460	41	can	can	AUX
ftr-466	1460	42	purchase	purchase	VERB
ftr-466	1460	43	embedded	embed	VERB
ftr-466	1460	44	options	option	NOUN
ftr-466	1460	45	with	with	ADP
ftr-466	1460	46	foregone	foregone	NOUN
ftr-466	1460	47	interest	interest	NOUN
ftr-466	1460	48	.	.	PUNCT
ftr-466	1461	1	kau	kau	PROPN
ftr-466	1461	2	,	,	PUNCT
ftr-466	1461	3	supra	supra	PROPN
ftr-466	1461	4	note	note	NOUN
ftr-466	1461	5	131	131	NUM
ftr-466	1461	6	.	.	PUNCT
ftr-466	1462	1	at	at	ADP
ftr-466	1462	2	1004	1004	NUM
ftr-466	1462	3	(	(	PUNCT
ftr-466	1462	4	"	"	PUNCT
ftr-466	1462	5	because	because	SCONJ
ftr-466	1462	6	convertible	convertible	ADJ
ftr-466	1462	7	debt	debt	NOUN
ftr-466	1462	8	can	can	AUX
ftr-466	1462	9	be	be	AUX
ftr-466	1462	10	economically	economically	ADV
ftr-466	1462	11	analyzed	analyze	VERB
ftr-466	1462	12	as	as	ADP
ftr-466	1462	13	straight	straight	ADJ
ftr-466	1462	14	debt	debt	NOUN
ftr-466	1462	15	with	with	ADP
ftr-466	1462	16	an	an	DET
ftr-466	1462	17	option	option	NOUN
ftr-466	1462	18	,	,	PUNCT
ftr-466	1462	19	a	a	DET
ftr-466	1462	20	holder	holder	NOUN
ftr-466	1462	21	can	can	AUX
ftr-466	1462	22	be	be	AUX
ftr-466	1462	23	viewed	view	VERB
ftr-466	1462	24	as	as	ADP
ftr-466	1462	25	having	having	AUX
ftr-466	1462	26	paid	pay	VERB
ftr-466	1462	27	for	for	ADP
ftr-466	1462	28	the	the	DET
ftr-466	1462	29	[	[	X
ftr-466	1462	30	embedded	embed	VERB
ftr-466	1462	31	]	]	PUNCT
ftr-466	1462	32	option	option	NOUN
ftr-466	1462	33	by	by	ADP
ftr-466	1462	34	foregoing	forego	VERB
ftr-466	1462	35	a	a	DET
ftr-466	1462	36	market	market	NOUN
ftr-466	1462	37	rate	rate	NOUN
ftr-466	1462	38	of	of	ADP
ftr-466	1462	39	interest	interest	NOUN
ftr-466	1462	40	for	for	ADP
ftr-466	1462	41	the	the	DET
ftr-466	1462	42	term	term	NOUN
ftr-466	1462	43	of	of	ADP
ftr-466	1462	44	the	the	DET
ftr-466	1462	45	bond	bond	NOUN
ftr-466	1462	46	.	.	PUNCT
ftr-466	1463	1	"	"	PUNCT
ftr-466	1463	2	)	)	PUNCT
ftr-466	1463	3	;	;	PUNCT
ftr-466	1463	4	hariton	hariton	NOUN
ftr-466	1463	5	,	,	PUNCT
ftr-466	1463	6	supra	supra	PROPN
ftr-466	1463	7	note	note	NOUN
ftr-466	1463	8	148	148	NUM
ftr-466	1463	9	,	,	PUNCT
ftr-466	1463	10	at	at	ADP
ftr-466	1463	11	780	780	NUM
ftr-466	1463	12	(	(	PUNCT
ftr-466	1463	13	"	"	PUNCT
ftr-466	1463	14	under	under	ADP
ftr-466	1463	15	current	current	ADJ
ftr-466	1463	16	law	law	NOUN
ftr-466	1463	17	,	,	PUNCT
ftr-466	1463	18	less	less	ADJ
ftr-466	1463	19	is	be	AUX
ftr-466	1463	20	deemed	deem	VERB
ftr-466	1463	21	to	to	PART
ftr-466	1463	22	be	be	AUX
ftr-466	1463	23	paid	pay	VERB
ftr-466	1463	24	for	for	ADP
ftr-466	1463	25	the	the	DET
ftr-466	1463	26	use	use	NOUN
ftr-466	1463	27	or	or	CCONJ
ftr-466	1463	28	forbearance	forbearance	NOUN
ftr-466	1463	29	of	of	ADP
ftr-466	1463	30	money	money	NOUN
ftr-466	1463	31	when	when	SCONJ
ftr-466	1463	32	it	it	PRON
ftr-466	1463	33	is	be	AUX
ftr-466	1463	34	borrowed	borrow	VERB
ftr-466	1463	35	under	under	ADP
ftr-466	1463	36	a	a	DET
ftr-466	1463	37	convertible	convertible	ADJ
ftr-466	1463	38	debt	debt	NOUN
ftr-466	1463	39	obligation	obligation	NOUN
ftr-466	1463	40	.	.	PUNCT
ftr-466	1464	1	"	"	PUNCT
ftr-466	1464	2	)	)	PUNCT
ftr-466	1464	3	.	.	PUNCT
ftr-466	1465	1	in	in	ADP
ftr-466	1465	2	addition	addition	NOUN
ftr-466	1465	3	,	,	PUNCT
ftr-466	1465	4	where	where	SCONJ
ftr-466	1465	5	an	an	DET
ftr-466	1465	6	investor	investor	NOUN
ftr-466	1465	7	purchases	purchase	VERB
ftr-466	1465	8	a	a	DET
ftr-466	1465	9	share	share	NOUN
ftr-466	1465	10	of	of	ADP
ftr-466	1465	11	preferred	preferred	ADJ
ftr-466	1465	12	stock	stock	NOUN
ftr-466	1465	13	,	,	PUNCT
ftr-466	1465	14	such	such	ADJ
ftr-466	1465	15	as	as	ADP
ftr-466	1465	16	a	a	DET
ftr-466	1465	17	perc	perc	NOUN
ftr-466	1465	18	,	,	PUNCT
ftr-466	1465	19	which	which	PRON
ftr-466	1465	20	is	be	AUX
ftr-466	1465	21	the	the	DET
ftr-466	1465	22	equivalent	equivalent	NOUN
ftr-466	1465	23	of	of	ADP
ftr-466	1465	24	a	a	DET
ftr-466	1465	25	share	share	NOUN
ftr-466	1465	26	of	of	ADP
ftr-466	1465	27	common	common	ADJ
ftr-466	1465	28	stock	stock	NOUN
ftr-466	1465	29	and	and	CCONJ
ftr-466	1465	30	a	a	DET
ftr-466	1465	31	short	short	ADJ
ftr-466	1465	32	call	call	NOUN
ftr-466	1465	33	option	option	NOUN
ftr-466	1465	34	,	,	PUNCT
ftr-466	1465	35	the	the	DET
ftr-466	1465	36	investor	investor	NOUN
ftr-466	1465	37	will	will	AUX
ftr-466	1465	38	not	not	PART
ftr-466	1465	39	receive	receive	VERB
ftr-466	1465	40	an	an	DET
ftr-466	1465	41	option	option	NOUN
ftr-466	1465	42	premium	premium	NOUN
ftr-466	1465	43	for	for	ADP
ftr-466	1465	44	that	that	DET
ftr-466	1465	45	short	short	ADJ
ftr-466	1465	46	call	call	NOUN
ftr-466	1465	47	option	option	NOUN
ftr-466	1465	48	;	;	PUNCT
ftr-466	1465	49	rather	rather	ADV
ftr-466	1465	50	,	,	PUNCT
ftr-466	1465	51	that	that	DET
ftr-466	1465	52	investor	investor	NOUN
ftr-466	1465	53	will	will	AUX
ftr-466	1465	54	receive	receive	VERB
ftr-466	1465	55	more	more	ADJ
ftr-466	1465	56	dividend	dividend	NOUN
ftr-466	1465	57	income	income	NOUN
ftr-466	1465	58	from	from	ADP
ftr-466	1465	59	that	that	DET
ftr-466	1465	60	instrument	instrument	NOUN
ftr-466	1465	61	than	than	SCONJ
ftr-466	1465	62	she	she	PRON
ftr-466	1465	63	would	would	AUX
ftr-466	1465	64	have	have	AUX
ftr-466	1465	65	received	receive	VERB
ftr-466	1465	66	had	have	AUX
ftr-466	1465	67	she	she	PRON
ftr-466	1465	68	purchased	purchase	VERB
ftr-466	1465	69	a	a	DET
ftr-466	1465	70	share	share	NOUN
ftr-466	1465	71	of	of	ADP
ftr-466	1465	72	stock	stock	NOUN
ftr-466	1465	73	that	that	PRON
ftr-466	1465	74	did	do	AUX
ftr-466	1465	75	not	not	PART
ftr-466	1465	76	have	have	VERB
ftr-466	1465	77	an	an	DET
ftr-466	1465	78	imbedded	imbedded	ADJ
ftr-466	1465	79	short	short	ADJ
ftr-466	1465	80	call	call	NOUN
ftr-466	1465	81	option	option	NOUN
ftr-466	1465	82	.	.	PUNCT
ftr-466	1466	1	edward	edward	PROPN
ftr-466	1466	2	d.	d.	PROPN
ftr-466	1466	3	klcinbard	klcinbard	PROPN
ftr-466	1466	4	,	,	PUNCT
ftr-466	1466	5	what	what	PRON
ftr-466	1466	6	's	be	AUX
ftr-466	1466	7	new	new	ADJ
ftr-466	1466	8	with	with	ADP
ftr-466	1466	9	financial	financial	ADJ
ftr-466	1466	10	products	product	NOUN
ftr-466	1466	11	?	?	PUNCT
ftr-466	1466	12	,	,	PUNCT
ftr-466	1466	13	334	334	NUM
ftr-466	1466	14	pli	pli	PROPN
ftr-466	1466	15	/	/	SYM
ftr-466	1466	16	tax	tax	NOUN
ftr-466	1466	17	9	9	NUM
ftr-466	1466	18	,	,	PUNCT
ftr-466	1466	19	37	37	NUM
ftr-466	1466	20	(	(	PUNCT
ftr-466	1466	21	westlaw	westlaw	NOUN
ftr-466	1466	22	,	,	PUNCT
ftr-466	1466	23	pli	pli	PROPN
ftr-466	1466	24	-	-	PUNCT
ftr-466	1466	25	tax	tax	NOUN
ftr-466	1466	26	)	)	PUNCT
ftr-466	1466	27	(	(	PUNCT
ftr-466	1466	28	1992	1992	NUM
ftr-466	1466	29	)	)	PUNCT
ftr-466	1466	30	.	.	PUNCT
ftr-466	1467	1	178	178	NUM
ftr-466	1467	2	.	.	PUNCT
ftr-466	1468	1	see	see	VERB
ftr-466	1468	2	supra	supra	PROPN
ftr-466	1468	3	note	note	PROPN
ftr-466	1468	4	177	177	NUM
ftr-466	1468	5	(	(	PUNCT
ftr-466	1468	6	purchasers	purchaser	NOUN
ftr-466	1468	7	of	of	ADP
ftr-466	1468	8	debt	debt	NOUN
ftr-466	1468	9	instruments	instrument	NOUN
ftr-466	1468	10	that	that	PRON
ftr-466	1468	11	contain	contain	VERB
ftr-466	1468	12	embedded	embed	VERB
ftr-466	1468	13	options	option	NOUN
ftr-466	1468	14	typically	typically	ADV
ftr-466	1468	15	forego	forego	VERB
ftr-466	1468	16	interest	interest	NOUN
ftr-466	1468	17	income	income	NOUN
ftr-466	1468	18	in	in	ADP
ftr-466	1468	19	return	return	NOUN
ftr-466	1468	20	for	for	ADP
ftr-466	1468	21	that	that	DET
ftr-466	1468	22	embedded	embed	VERB
ftr-466	1468	23	option	option	NOUN
ftr-466	1468	24	)	)	PUNCT
ftr-466	1468	25	.	.	PUNCT
ftr-466	1469	1	19971	19971	NUM
ftr-466	1469	2	florida	florida	PROPN
ftr-466	1469	3	tax	tax	NOUN
ftr-466	1469	4	review	review	NOUN
ftr-466	1469	5	required	require	VERB
ftr-466	1469	6	to	to	PART
ftr-466	1469	7	bifurcate	bifurcate	VERB
ftr-466	1469	8	the	the	DET
ftr-466	1469	9	purchase	purchase	NOUN
ftr-466	1469	10	price	price	NOUN
ftr-466	1469	11	of	of	ADP
ftr-466	1469	12	that	that	DET
ftr-466	1469	13	note	note	NOUN
ftr-466	1469	14	between	between	ADP
ftr-466	1469	15	the	the	DET
ftr-466	1469	16	forward	forward	ADJ
ftr-466	1469	17	contract	contract	NOUN
ftr-466	1469	18	and	and	CCONJ
ftr-466	1469	19	the	the	DET
ftr-466	1469	20	put	put	NOUN
ftr-466	1469	21	option	option	NOUN
ftr-466	1469	22	.	.	PUNCT
ftr-466	1470	1	this	this	PRON
ftr-466	1470	2	means	mean	VERB
ftr-466	1470	3	that	that	SCONJ
ftr-466	1470	4	the	the	DET
ftr-466	1470	5	purchaser	purchaser	NOUN
ftr-466	1470	6	will	will	AUX
ftr-466	1470	7	,	,	PUNCT
ftr-466	1470	8	upon	upon	SCONJ
ftr-466	1470	9	maturity	maturity	NOUN
ftr-466	1470	10	of	of	ADP
ftr-466	1470	11	that	that	DET
ftr-466	1470	12	note	note	NOUN
ftr-466	1470	13	,	,	PUNCT
ftr-466	1470	14	recognize	recognize	VERB
ftr-466	1470	15	less	less	ADJ
ftr-466	1470	16	capital	capital	NOUN
ftr-466	1470	17	gain	gain	NOUN
ftr-466	1470	18	or	or	CCONJ
ftr-466	1470	19	more	more	ADJ
ftr-466	1470	20	capital	capital	NOUN
ftr-466	1470	21	loss	loss	NOUN
ftr-466	1470	22	than	than	SCONJ
ftr-466	1470	23	she	she	PRON
ftr-466	1470	24	would	would	AUX
ftr-466	1470	25	have	have	AUX
ftr-466	1470	26	recognized	recognize	VERB
ftr-466	1470	27	had	have	AUX
ftr-466	1470	28	she	she	PRON
ftr-466	1470	29	been	be	AUX
ftr-466	1470	30	required	require	VERB
ftr-466	1470	31	to	to	PART
ftr-466	1470	32	bifurcate	bifurcate	VERB
ftr-466	1470	33	the	the	DET
ftr-466	1470	34	purchase	purchase	NOUN
ftr-466	1470	35	price	price	NOUN
ftr-466	1470	36	between	between	ADP
ftr-466	1470	37	the	the	DET
ftr-466	1470	38	forward	forward	ADJ
ftr-466	1470	39	contract	contract	NOUN
ftr-466	1470	40	and	and	CCONJ
ftr-466	1470	41	the	the	DET
ftr-466	1470	42	long	long	ADJ
ftr-466	1470	43	put	put	NOUN
ftr-466	1470	44	option	option	NOUN
ftr-466	1470	45	.	.	PUNCT
ftr-466	1471	1	that	that	DET
ftr-466	1471	2	potential	potential	ADJ
ftr-466	1471	3	advantage	advantage	NOUN
ftr-466	1471	4	,	,	PUNCT
ftr-466	1471	5	however	however	ADV
ftr-466	1471	6	,	,	PUNCT
ftr-466	1471	7	is	be	AUX
ftr-466	1471	8	effectively	effectively	ADV
ftr-466	1471	9	eliminated	eliminate	VERB
ftr-466	1471	10	through	through	ADP
ftr-466	1471	11	the	the	DET
ftr-466	1471	12	periodic	periodic	ADJ
ftr-466	1471	13	accrual	accrual	NOUN
ftr-466	1471	14	of	of	ADP
ftr-466	1471	15	interest	interest	NOUN
ftr-466	1471	16	on	on	ADP
ftr-466	1471	17	the	the	DET
ftr-466	1471	18	full	full	ADJ
ftr-466	1471	19	issue	issue	NOUN
ftr-466	1471	20	price	price	NOUN
ftr-466	1471	21	of	of	ADP
ftr-466	1471	22	the	the	DET
ftr-466	1471	23	gold	gold	NOUN
ftr-466	1471	24	note	note	NOUN
ftr-466	1471	25	with	with	ADP
ftr-466	1471	26	ncp.17	ncp.17	ADJ
ftr-466	1471	27	9	9	NUM
ftr-466	1471	28	4	4	NUM
ftr-466	1471	29	.	.	PUNCT
ftr-466	1471	30	effect	effect	NOUN
ftr-466	1471	31	of	of	ADP
ftr-466	1471	32	the	the	DET
ftr-466	1471	33	straddle	straddle	NOUN
ftr-466	1471	34	rules	rule	NOUN
ftr-466	1471	35	a.	a.	NOUN
ftr-466	1471	36	background.-a	background.-a	NOUN
ftr-466	1471	37	less	less	ADV
ftr-466	1471	38	obvious	obvious	ADJ
ftr-466	1471	39	effect	effect	NOUN
ftr-466	1471	40	of	of	ADP
ftr-466	1471	41	the	the	DET
ftr-466	1471	42	above	above	ADJ
ftr-466	1471	43	recommendations	recommendation	NOUN
ftr-466	1471	44	is	be	AUX
ftr-466	1471	45	that	that	SCONJ
ftr-466	1471	46	gold	gold	NOUN
ftr-466	1471	47	notes	note	NOUN
ftr-466	1471	48	will	will	AUX
ftr-466	1471	49	definitely	definitely	ADV
ftr-466	1471	50	constitute	constitute	VERB
ftr-466	1471	51	"	"	PUNCT
ftr-466	1471	52	positions	position	NOUN
ftr-466	1471	53	"	"	PUNCT
ftr-466	1471	54	in	in	ADP
ftr-466	1471	55	property	property	NOUN
ftr-466	1471	56	and	and	CCONJ
ftr-466	1471	57	will	will	AUX
ftr-466	1471	58	,	,	PUNCT
ftr-466	1471	59	in	in	ADP
ftr-466	1471	60	certain	certain	ADJ
ftr-466	1471	61	cases	case	NOUN
ftr-466	1471	62	,	,	PUNCT
ftr-466	1471	63	be	be	AUX
ftr-466	1471	64	subject	subject	ADJ
ftr-466	1471	65	to	to	ADP
ftr-466	1471	66	the	the	DET
ftr-466	1471	67	straddle	straddle	NOUN
ftr-466	1471	68	rules	rule	NOUN
ftr-466	1471	69	contained	contain	VERB
ftr-466	1471	70	in	in	ADP
ftr-466	1471	71	section	section	NOUN
ftr-466	1471	72	10922	10922	NUM
ftr-466	1471	73	"	"	PUNCT
ftr-466	1471	74	°	°	ADP
ftr-466	1471	75	the	the	DET
ftr-466	1471	76	term	term	NOUN
ftr-466	1471	77	"	"	PUNCT
ftr-466	1471	78	straddle	straddle	NOUN
ftr-466	1471	79	"	"	PUNCT
ftr-466	1471	80	refers	refer	VERB
ftr-466	1471	81	to	to	ADP
ftr-466	1471	82	the	the	DET
ftr-466	1471	83	situation	situation	NOUN
ftr-466	1471	84	in	in	ADP
ftr-466	1471	85	which	which	PRON
ftr-466	1471	86	a	a	DET
ftr-466	1471	87	taxpayer	taxpayer	NOUN
ftr-466	1471	88	holds	hold	VERB
ftr-466	1471	89	two	two	NUM
ftr-466	1471	90	or	or	CCONJ
ftr-466	1471	91	more	more	ADJ
ftr-466	1471	92	positions	position	NOUN
ftr-466	1471	93	in	in	ADP
ftr-466	1471	94	the	the	DET
ftr-466	1471	95	same	same	ADJ
ftr-466	1471	96	property	property	NOUN
ftr-466	1471	97	that	that	PRON
ftr-466	1471	98	,	,	PUNCT
ftr-466	1471	99	economically	economically	ADV
ftr-466	1471	100	,	,	PUNCT
ftr-466	1471	101	179	179	NUM
ftr-466	1471	102	.	.	PUNCT
ftr-466	1472	1	it	it	PRON
ftr-466	1472	2	may	may	AUX
ftr-466	1472	3	be	be	AUX
ftr-466	1472	4	prudent	prudent	ADJ
ftr-466	1472	5	,	,	PUNCT
ftr-466	1472	6	however	however	ADV
ftr-466	1472	7	,	,	PUNCT
ftr-466	1472	8	to	to	PART
ftr-466	1472	9	include	include	VERB
ftr-466	1472	10	an	an	DET
ftr-466	1472	11	anti	anti	ADJ
ftr-466	1472	12	-	-	ADJ
ftr-466	1472	13	abuse	abuse	ADJ
ftr-466	1472	14	rule	rule	NOUN
ftr-466	1472	15	in	in	ADP
ftr-466	1472	16	the	the	DET
ftr-466	1472	17	rules	rule	NOUN
ftr-466	1472	18	applicable	applicable	ADJ
ftr-466	1472	19	to	to	ADP
ftr-466	1472	20	gold	gold	NOUN
ftr-466	1472	21	notes	note	NOUN
ftr-466	1472	22	with	with	ADP
ftr-466	1472	23	ncp	ncp	PROPN
ftr-466	1472	24	.	.	PUNCT
ftr-466	1473	1	after	after	ADV
ftr-466	1473	2	all	all	ADV
ftr-466	1473	3	,	,	PUNCT
ftr-466	1473	4	the	the	DET
ftr-466	1473	5	service	service	NOUN
ftr-466	1473	6	learned	learn	VERB
ftr-466	1473	7	the	the	DET
ftr-466	1473	8	hard	hard	ADJ
ftr-466	1473	9	way	way	NOUN
ftr-466	1473	10	that	that	PRON
ftr-466	1473	11	taxpayers	taxpayer	NOUN
ftr-466	1473	12	can	can	AUX
ftr-466	1473	13	,	,	PUNCT
ftr-466	1473	14	for	for	ADP
ftr-466	1473	15	tax	tax	NOUN
ftr-466	1473	16	avoidance	avoidance	NOUN
ftr-466	1473	17	reasons	reason	NOUN
ftr-466	1473	18	,	,	PUNCT
ftr-466	1473	19	structure	structure	VERB
ftr-466	1473	20	their	their	PRON
ftr-466	1473	21	way	way	NOUN
ftr-466	1473	22	into	into	ADP
ftr-466	1473	23	regulations	regulation	NOUN
ftr-466	1473	24	that	that	DET
ftr-466	1473	25	front	front	ADJ
ftr-466	1473	26	load	load	NOUN
ftr-466	1473	27	income	income	NOUN
ftr-466	1473	28	and	and	CCONJ
ftr-466	1473	29	back	back	ADJ
ftr-466	1473	30	load	load	NOUN
ftr-466	1473	31	basis	basis	NOUN
ftr-466	1473	32	recovery	recovery	NOUN
ftr-466	1473	33	.	.	PUNCT
ftr-466	1474	1	for	for	ADP
ftr-466	1474	2	example	example	NOUN
ftr-466	1474	3	,	,	PUNCT
ftr-466	1474	4	the	the	DET
ftr-466	1474	5	service	service	NOUN
ftr-466	1474	6	recently	recently	ADV
ftr-466	1474	7	won	win	VERB
ftr-466	1474	8	a	a	DET
ftr-466	1474	9	tax	tax	NOUN
ftr-466	1474	10	court	court	NOUN
ftr-466	1474	11	case	case	NOUN
ftr-466	1474	12	in	in	ADP
ftr-466	1474	13	which	which	PRON
ftr-466	1474	14	a	a	DET
ftr-466	1474	15	partnership	partnership	NOUN
ftr-466	1474	16	known	know	VERB
ftr-466	1474	17	as	as	ADP
ftr-466	1474	18	"	"	PUNCT
ftr-466	1474	19	acm	acm	PROPN
ftr-466	1474	20	,	,	PUNCT
ftr-466	1474	21	"	"	PUNCT
ftr-466	1474	22	which	which	PRON
ftr-466	1474	23	was	be	AUX
ftr-466	1474	24	formed	form	VERB
ftr-466	1474	25	by	by	ADP
ftr-466	1474	26	the	the	DET
ftr-466	1474	27	colgate	colgate	NOUN
ftr-466	1474	28	-	-	PUNCT
ftr-466	1474	29	palmolive	palmolive	NOUN
ftr-466	1474	30	company	company	NOUN
ftr-466	1474	31	[	[	X
ftr-466	1474	32	hereinafter	hereinafter	NOUN
ftr-466	1474	33	colgate	colgate	NOUN
ftr-466	1474	34	)	)	PUNCT
ftr-466	1474	35	and	and	CCONJ
ftr-466	1474	36	merrill	merrill	PROPN
ftr-466	1474	37	lynch	lynch	PROPN
ftr-466	1474	38	,	,	PUNCT
ftr-466	1474	39	entered	enter	VERB
ftr-466	1474	40	into	into	ADP
ftr-466	1474	41	a	a	DET
ftr-466	1474	42	series	series	NOUN
ftr-466	1474	43	of	of	ADP
ftr-466	1474	44	transactions	transaction	NOUN
ftr-466	1474	45	that	that	PRON
ftr-466	1474	46	were	be	AUX
ftr-466	1474	47	designed	design	VERB
ftr-466	1474	48	to	to	PART
ftr-466	1474	49	take	take	VERB
ftr-466	1474	50	advantage	advantage	NOUN
ftr-466	1474	51	of	of	ADP
ftr-466	1474	52	temp	temp	NOUN
ftr-466	1474	53	.	.	PUNCT
ftr-466	1475	1	regs	regs	PROPN
ftr-466	1475	2	.	.	PUNCT
ftr-466	1476	1	§	§	PROPN
ftr-466	1476	2	15a.453	15a.453	NUM
ftr-466	1476	3	-	-	SYM
ftr-466	1476	4	1(c	1(c	NUM
ftr-466	1476	5	)	)	PUNCT
ftr-466	1476	6	.	.	PUNCT
ftr-466	1477	1	acm	acm	PROPN
ftr-466	1477	2	pship	pship	NOUN
ftr-466	1477	3	.	.	PUNCT
ftr-466	1478	1	,	,	PUNCT
ftr-466	1478	2	southhamptonhamilton	southhamptonhamilton	PROPN
ftr-466	1478	3	co.	co.	PROPN
ftr-466	1479	1	v.	v.	PROPN
ftr-466	1479	2	commissioner	commissioner	PROPN
ftr-466	1479	3	,	,	PUNCT
ftr-466	1479	4	73	73	NUM
ftr-466	1479	5	t.c	t.c	PROPN
ftr-466	1479	6	.	.	PROPN
ftr-466	1479	7	memo	memo	NOUN
ftr-466	1479	8	(	(	PUNCT
ftr-466	1479	9	cch	cch	PROPN
ftr-466	1479	10	)	)	PUNCT
ftr-466	1479	11	2189	2189	NUM
ftr-466	1479	12	,	,	PUNCT
ftr-466	1479	13	t.c	t.c	PROPN
ftr-466	1479	14	.	.	PROPN
ftr-466	1479	15	memo	memo	NOUN
ftr-466	1479	16	(	(	PUNCT
ftr-466	1479	17	ria	ria	PROPN
ftr-466	1479	18	)	)	PUNCT
ftr-466	1479	19	t	t	PROPN
ftr-466	1479	20	97,115	97,115	NUM
ftr-466	1479	21	(	(	PUNCT
ftr-466	1479	22	1997	1997	NUM
ftr-466	1479	23	)	)	PUNCT
ftr-466	1479	24	;	;	PUNCT
ftr-466	1479	25	see	see	VERB
ftr-466	1479	26	steven	steven	PROPN
ftr-466	1479	27	m.	m.	PROPN
ftr-466	1479	28	surdell	surdell	PROPN
ftr-466	1479	29	,	,	PUNCT
ftr-466	1479	30	the	the	DET
ftr-466	1479	31	role	role	NOUN
ftr-466	1479	32	of	of	ADP
ftr-466	1479	33	business	business	NOUN
ftr-466	1479	34	purpose	purpose	NOUN
ftr-466	1479	35	in	in	ADP
ftr-466	1479	36	complex	complex	ADJ
ftr-466	1479	37	financial	financial	ADJ
ftr-466	1479	38	transactions	transaction	NOUN
ftr-466	1479	39	-	-	PUNCT
ftr-466	1479	40	acm	acm	NOUN
ftr-466	1479	41	partnership	partnership	NOUN
ftr-466	1479	42	v.	v.	ADP
ftr-466	1479	43	comr	comr	PROPN
ftr-466	1479	44	.	.	PUNCT
ftr-466	1480	1	,	,	PUNCT
ftr-466	1480	2	special	special	ADJ
ftr-466	1480	3	edition	edition	NOUN
ftr-466	1480	4	,	,	PUNCT
ftr-466	1480	5	corporate	corporate	ADJ
ftr-466	1480	6	tax	tax	NOUN
ftr-466	1480	7	and	and	CCONJ
ftr-466	1480	8	business	business	NOUN
ftr-466	1480	9	planning	planning	NOUN
ftr-466	1480	10	review	review	NOUN
ftr-466	1480	11	,	,	PUNCT
ftr-466	1480	12	37	37	NUM
ftr-466	1480	13	tax	tax	NOUN
ftr-466	1480	14	mgmt	mgmt	NOUN
ftr-466	1480	15	.	.	PUNCT
ftr-466	1481	1	memo	memo	NOUN
ftr-466	1481	2	.	.	PUNCT
ftr-466	1482	1	s-311	s-311	PROPN
ftr-466	1482	2	(	(	PUNCT
ftr-466	1482	3	nov	nov	PROPN
ftr-466	1482	4	.	.	PROPN
ftr-466	1482	5	25	25	NUM
ftr-466	1482	6	,	,	PUNCT
ftr-466	1482	7	1996	1996	NUM
ftr-466	1482	8	)	)	PUNCT
ftr-466	1482	9	.	.	PUNCT
ftr-466	1483	1	that	that	DET
ftr-466	1483	2	regulation	regulation	NOUN
ftr-466	1483	3	provides	provide	VERB
ftr-466	1483	4	for	for	ADP
ftr-466	1483	5	ratable	ratable	ADJ
ftr-466	1483	6	basis	basis	NOUN
ftr-466	1483	7	recovery	recovery	NOUN
ftr-466	1483	8	in	in	ADP
ftr-466	1483	9	the	the	DET
ftr-466	1483	10	case	case	NOUN
ftr-466	1483	11	of	of	ADP
ftr-466	1483	12	installment	installment	NOUN
ftr-466	1483	13	sales	sale	NOUN
ftr-466	1483	14	that	that	PRON
ftr-466	1483	15	contain	contain	VERB
ftr-466	1483	16	a	a	DET
ftr-466	1483	17	contingent	contingent	ADJ
ftr-466	1483	18	sales	sale	NOUN
ftr-466	1483	19	price	price	NOUN
ftr-466	1483	20	.	.	PUNCT
ftr-466	1484	1	by	by	ADP
ftr-466	1484	2	providing	provide	VERB
ftr-466	1484	3	for	for	ADP
ftr-466	1484	4	ratable	ratable	ADJ
ftr-466	1484	5	basis	basis	NOUN
ftr-466	1484	6	recovery	recovery	NOUN
ftr-466	1484	7	,	,	PUNCT
ftr-466	1484	8	that	that	DET
ftr-466	1484	9	regulation	regulation	NOUN
ftr-466	1484	10	will	will	AUX
ftr-466	1484	11	mandate	mandate	VERB
ftr-466	1484	12	a	a	DET
ftr-466	1484	13	large	large	ADJ
ftr-466	1484	14	gain	gain	NOUN
ftr-466	1484	15	recognition	recognition	NOUN
ftr-466	1484	16	in	in	ADP
ftr-466	1484	17	early	early	ADJ
ftr-466	1484	18	years	year	NOUN
ftr-466	1484	19	and	and	CCONJ
ftr-466	1484	20	large	large	ADJ
ftr-466	1484	21	loss	loss	NOUN
ftr-466	1484	22	recognition	recognition	NOUN
ftr-466	1484	23	in	in	ADP
ftr-466	1484	24	later	later	ADJ
ftr-466	1484	25	years	year	NOUN
ftr-466	1484	26	where	where	SCONJ
ftr-466	1484	27	the	the	DET
ftr-466	1484	28	taxpayer	taxpayer	NOUN
ftr-466	1484	29	receives	receive	VERB
ftr-466	1484	30	a	a	DET
ftr-466	1484	31	large	large	ADJ
ftr-466	1484	32	noncontingent	noncontingent	NOUN
ftr-466	1484	33	payment	payment	NOUN
ftr-466	1484	34	in	in	ADP
ftr-466	1484	35	an	an	DET
ftr-466	1484	36	early	early	ADJ
ftr-466	1484	37	year	year	NOUN
ftr-466	1484	38	and	and	CCONJ
ftr-466	1484	39	a	a	DET
ftr-466	1484	40	small	small	ADJ
ftr-466	1484	41	contingent	contingent	NOUN
ftr-466	1484	42	payment	payment	NOUN
ftr-466	1484	43	in	in	ADP
ftr-466	1484	44	a	a	DET
ftr-466	1484	45	later	later	ADJ
ftr-466	1484	46	year	year	NOUN
ftr-466	1484	47	.	.	PUNCT
ftr-466	1485	1	acm	acm	PROPN
ftr-466	1485	2	wanted	want	VERB
ftr-466	1485	3	to	to	PART
ftr-466	1485	4	generate	generate	VERB
ftr-466	1485	5	present	present	ADJ
ftr-466	1485	6	income	income	NOUN
ftr-466	1485	7	and	and	CCONJ
ftr-466	1485	8	future	future	ADJ
ftr-466	1485	9	losses	loss	NOUN
ftr-466	1485	10	,	,	PUNCT
ftr-466	1485	11	and	and	CCONJ
ftr-466	1485	12	it	it	PRON
ftr-466	1485	13	therefore	therefore	ADV
ftr-466	1485	14	structured	structure	VERB
ftr-466	1485	15	its	its	PRON
ftr-466	1485	16	way	way	NOUN
ftr-466	1485	17	into	into	ADP
ftr-466	1485	18	temp	temp	NOUN
ftr-466	1485	19	.	.	PUNCT
ftr-466	1486	1	regs	regs	PROPN
ftr-466	1486	2	.	.	PUNCT
ftr-466	1487	1	§	§	PROPN
ftr-466	1487	2	15a.453	15a.453	NUM
ftr-466	1487	3	-	-	PUNCT
ftr-466	1487	4	l(c	l(c	NOUN
ftr-466	1487	5	)	)	PUNCT
ftr-466	1487	6	.	.	PUNCT
ftr-466	1488	1	the	the	DET
ftr-466	1488	2	service	service	NOUN
ftr-466	1488	3	was	be	AUX
ftr-466	1488	4	forced	force	VERB
ftr-466	1488	5	to	to	PART
ftr-466	1488	6	litigate	litigate	VERB
ftr-466	1488	7	the	the	DET
ftr-466	1488	8	issue	issue	NOUN
ftr-466	1488	9	of	of	ADP
ftr-466	1488	10	whether	whether	SCONJ
ftr-466	1488	11	a	a	DET
ftr-466	1488	12	taxpayer	taxpayer	NOUN
ftr-466	1488	13	must	must	AUX
ftr-466	1488	14	show	show	VERB
ftr-466	1488	15	some	some	DET
ftr-466	1488	16	bona	bona	ADJ
ftr-466	1488	17	fide	fide	ADJ
ftr-466	1488	18	business	business	NOUN
ftr-466	1488	19	purpose	purpose	NOUN
ftr-466	1488	20	in	in	ADP
ftr-466	1488	21	order	order	NOUN
ftr-466	1488	22	to	to	PART
ftr-466	1488	23	fall	fall	VERB
ftr-466	1488	24	within	within	ADP
ftr-466	1488	25	that	that	DET
ftr-466	1488	26	regulation	regulation	NOUN
ftr-466	1488	27	.	.	PUNCT
ftr-466	1489	1	lee	lee	PROPN
ftr-466	1489	2	a.	a.	PROPN
ftr-466	1489	3	sheppard	sheppard	PROPN
ftr-466	1489	4	,	,	PUNCT
ftr-466	1489	5	colgate	colgate	PROPN
ftr-466	1489	6	's	's	PART
ftr-466	1489	7	corporate	corporate	ADJ
ftr-466	1489	8	tax	tax	NOUN
ftr-466	1489	9	shelter	shelter	NOUN
ftr-466	1489	10	showdown	showdown	NOUN
ftr-466	1489	11	,	,	PUNCT
ftr-466	1489	12	71	71	NUM
ftr-466	1489	13	tax	tax	NOUN
ftr-466	1489	14	notes	note	NOUN
ftr-466	1489	15	1284	1284	NUM
ftr-466	1489	16	(	(	PUNCT
ftr-466	1489	17	june	june	PROPN
ftr-466	1489	18	3	3	NUM
ftr-466	1489	19	,	,	PUNCT
ftr-466	1489	20	1996	1996	NUM
ftr-466	1489	21	)	)	PUNCT
ftr-466	1489	22	;	;	PUNCT
ftr-466	1489	23	lee	lee	PROPN
ftr-466	1489	24	a.	a.	PROPN
ftr-466	1489	25	sheppard	sheppard	PROPN
ftr-466	1489	26	,	,	PUNCT
ftr-466	1489	27	court	court	NOUN
ftr-466	1489	28	hears	hear	VERB
ftr-466	1489	29	final	final	ADJ
ftr-466	1489	30	arguments	argument	NOUN
ftr-466	1489	31	in	in	ADP
ftr-466	1489	32	colgate	colgate	PROPN
ftr-466	1489	33	tax	tax	NOUN
ftr-466	1489	34	shelter	shelter	NOUN
ftr-466	1489	35	case	case	NOUN
ftr-466	1489	36	,	,	PUNCT
ftr-466	1489	37	96	96	NUM
ftr-466	1489	38	tnt	tnt	PROPN
ftr-466	1489	39	107	107	NUM
ftr-466	1489	40	-	-	SYM
ftr-466	1489	41	3	3	NUM
ftr-466	1489	42	(	(	PUNCT
ftr-466	1489	43	may	may	PROPN
ftr-466	1489	44	31	31	NUM
ftr-466	1489	45	,	,	PUNCT
ftr-466	1489	46	1996	1996	NUM
ftr-466	1489	47	)	)	PUNCT
ftr-466	1489	48	(	(	PUNCT
ftr-466	1489	49	lexis	lexis	X
ftr-466	1489	50	,	,	PUNCT
ftr-466	1489	51	fedtax	fedtax	NOUN
ftr-466	1489	52	library	library	NOUN
ftr-466	1489	53	,	,	PUNCT
ftr-466	1489	54	tnt	tnt	NOUN
ftr-466	1489	55	file	file	NOUN
ftr-466	1489	56	)	)	PUNCT
ftr-466	1489	57	.	.	PUNCT
ftr-466	1490	1	perhaps	perhaps	ADV
ftr-466	1490	2	,	,	PUNCT
ftr-466	1490	3	if	if	SCONJ
ftr-466	1490	4	that	that	DET
ftr-466	1490	5	regulation	regulation	NOUN
ftr-466	1490	6	had	have	AUX
ftr-466	1490	7	contained	contain	VERB
ftr-466	1490	8	an	an	DET
ftr-466	1490	9	anti	anti	ADJ
ftr-466	1490	10	-	-	ADJ
ftr-466	1490	11	abuse	abuse	ADJ
ftr-466	1490	12	rule	rule	NOUN
ftr-466	1490	13	,	,	PUNCT
ftr-466	1490	14	the	the	DET
ftr-466	1490	15	service	service	NOUN
ftr-466	1490	16	would	would	AUX
ftr-466	1490	17	have	have	AUX
ftr-466	1490	18	had	have	VERB
ftr-466	1490	19	an	an	DET
ftr-466	1490	20	easier	easy	ADJ
ftr-466	1490	21	time	time	NOUN
ftr-466	1490	22	litigating	litigate	VERB
ftr-466	1490	23	its	its	PRON
ftr-466	1490	24	case	case	NOUN
ftr-466	1490	25	.	.	PUNCT
ftr-466	1491	1	the	the	DET
ftr-466	1491	2	author	author	NOUN
ftr-466	1491	3	is	be	AUX
ftr-466	1491	4	not	not	PART
ftr-466	1491	5	clever	clever	ADJ
ftr-466	1491	6	enough	enough	ADV
ftr-466	1491	7	to	to	PART
ftr-466	1491	8	envision	envision	VERB
ftr-466	1491	9	every	every	DET
ftr-466	1491	10	case	case	NOUN
ftr-466	1491	11	in	in	ADP
ftr-466	1491	12	which	which	PRON
ftr-466	1491	13	a	a	DET
ftr-466	1491	14	taxpayer	taxpayer	NOUN
ftr-466	1491	15	would	would	AUX
ftr-466	1491	16	want	want	VERB
ftr-466	1491	17	to	to	PART
ftr-466	1491	18	recognize	recognize	VERB
ftr-466	1491	19	large	large	ADJ
ftr-466	1491	20	amounts	amount	NOUN
ftr-466	1491	21	of	of	ADP
ftr-466	1491	22	interest	interest	NOUN
ftr-466	1491	23	income	income	NOUN
ftr-466	1491	24	presently	presently	ADV
ftr-466	1491	25	and	and	CCONJ
ftr-466	1491	26	large	large	ADJ
ftr-466	1491	27	amounts	amount	NOUN
ftr-466	1491	28	of	of	ADP
ftr-466	1491	29	capital	capital	NOUN
ftr-466	1491	30	losses	loss	NOUN
ftr-466	1491	31	in	in	ADP
ftr-466	1491	32	the	the	DET
ftr-466	1491	33	future	future	NOUN
ftr-466	1491	34	.	.	PUNCT
ftr-466	1492	1	in	in	ADP
ftr-466	1492	2	that	that	PRON
ftr-466	1492	3	corporations	corporation	NOUN
ftr-466	1492	4	can	can	AUX
ftr-466	1492	5	act	act	VERB
ftr-466	1492	6	as	as	ADP
ftr-466	1492	7	investors	investor	NOUN
ftr-466	1492	8	,	,	PUNCT
ftr-466	1492	9	one	one	PRON
ftr-466	1492	10	realizes	realize	VERB
ftr-466	1492	11	that	that	SCONJ
ftr-466	1492	12	it	it	PRON
ftr-466	1492	13	is	be	AUX
ftr-466	1492	14	not	not	PART
ftr-466	1492	15	terribly	terribly	ADV
ftr-466	1492	16	difficult	difficult	ADJ
ftr-466	1492	17	to	to	PART
ftr-466	1492	18	envision	envision	VERB
ftr-466	1492	19	a	a	DET
ftr-466	1492	20	handful	handful	NOUN
ftr-466	1492	21	of	of	ADP
ftr-466	1492	22	such	such	ADJ
ftr-466	1492	23	situations	situation	NOUN
ftr-466	1492	24	.	.	PUNCT
ftr-466	1493	1	for	for	ADP
ftr-466	1493	2	example	example	NOUN
ftr-466	1493	3	,	,	PUNCT
ftr-466	1493	4	a	a	DET
ftr-466	1493	5	taxpayer	taxpayer	NOUN
ftr-466	1493	6	may	may	AUX
ftr-466	1493	7	wish	wish	VERB
ftr-466	1493	8	to	to	PART
ftr-466	1493	9	front	front	ADJ
ftr-466	1493	10	load	load	VERB
ftr-466	1493	11	ordinary	ordinary	ADJ
ftr-466	1493	12	income	income	NOUN
ftr-466	1493	13	in	in	ADP
ftr-466	1493	14	order	order	NOUN
ftr-466	1493	15	to	to	PART
ftr-466	1493	16	use	use	VERB
ftr-466	1493	17	up	up	ADP
ftr-466	1493	18	expiring	expire	VERB
ftr-466	1493	19	net	net	ADJ
ftr-466	1493	20	operating	operating	NOUN
ftr-466	1493	21	losses	loss	NOUN
ftr-466	1493	22	and	and	CCONJ
ftr-466	1493	23	then	then	ADV
ftr-466	1493	24	defer	defer	VERB
ftr-466	1493	25	a	a	DET
ftr-466	1493	26	capital	capital	NOUN
ftr-466	1493	27	loss	loss	NOUN
ftr-466	1493	28	into	into	ADP
ftr-466	1493	29	the	the	DET
ftr-466	1493	30	future	future	NOUN
ftr-466	1493	31	in	in	ADP
ftr-466	1493	32	order	order	NOUN
ftr-466	1493	33	to	to	PART
ftr-466	1493	34	soak	soak	VERB
ftr-466	1493	35	up	up	ADP
ftr-466	1493	36	capital	capital	NOUN
ftr-466	1493	37	gains	gain	NOUN
ftr-466	1493	38	.	.	PUNCT
ftr-466	1494	1	therefore	therefore	ADV
ftr-466	1494	2	,	,	PUNCT
ftr-466	1494	3	the	the	DET
ftr-466	1494	4	author	author	NOUN
ftr-466	1494	5	would	would	AUX
ftr-466	1494	6	include	include	VERB
ftr-466	1494	7	an	an	DET
ftr-466	1494	8	anti	anti	ADJ
ftr-466	1494	9	-	-	ADJ
ftr-466	1494	10	abuse	abuse	ADJ
ftr-466	1494	11	rule	rule	NOUN
ftr-466	1494	12	in	in	ADP
ftr-466	1494	13	the	the	DET
ftr-466	1494	14	above	above	ADJ
ftr-466	1494	15	recommendations	recommendation	NOUN
ftr-466	1494	16	.	.	PUNCT
ftr-466	1495	1	180	180	NUM
ftr-466	1495	2	.	.	X
ftr-466	1495	3	see	see	VERB
ftr-466	1495	4	supra	supra	PROPN
ftr-466	1495	5	note	note	PROPN
ftr-466	1495	6	87	87	NUM
ftr-466	1495	7	(	(	PUNCT
ftr-466	1495	8	under	under	ADP
ftr-466	1495	9	present	present	ADJ
ftr-466	1495	10	law	law	NOUN
ftr-466	1495	11	,	,	PUNCT
ftr-466	1495	12	it	it	PRON
ftr-466	1495	13	is	be	AUX
ftr-466	1495	14	unclear	unclear	ADJ
ftr-466	1495	15	whether	whether	SCONJ
ftr-466	1495	16	gold	gold	NOUN
ftr-466	1495	17	notes	note	NOUN
ftr-466	1495	18	are	be	AUX
ftr-466	1495	19	positions	position	NOUN
ftr-466	1495	20	in	in	ADP
ftr-466	1495	21	personal	personal	ADJ
ftr-466	1495	22	property	property	NOUN
ftr-466	1495	23	within	within	ADP
ftr-466	1495	24	the	the	DET
ftr-466	1495	25	meaning	meaning	NOUN
ftr-466	1495	26	of	of	ADP
ftr-466	1495	27	the	the	DET
ftr-466	1495	28	straddle	straddle	NOUN
ftr-466	1495	29	rules	rule	NOUN
ftr-466	1495	30	)	)	PUNCT
ftr-466	1495	31	.	.	PUNCT
ftr-466	1496	1	[	[	X
ftr-466	1496	2	vol	vol	NOUN
ftr-466	1496	3	3:8	3:8	NUM
ftr-466	1496	4	economically	economically	ADV
ftr-466	1496	5	equivalent	equivalent	ADJ
ftr-466	1496	6	financial	financial	ADJ
ftr-466	1496	7	insiniments	insiniment	NOUN
ftr-466	1496	8	behave	behave	VERB
ftr-466	1496	9	in	in	ADP
ftr-466	1496	10	opposite	opposite	ADJ
ftr-466	1496	11	ways	way	NOUN
ftr-466	1496	12	.	.	PUNCT
ftr-466	1496	13	'	'	PUNCT
ftr-466	1497	1	in	in	ADP
ftr-466	1497	2	a	a	DET
ftr-466	1497	3	straddle	straddle	NOUN
ftr-466	1497	4	,	,	PUNCT
ftr-466	1497	5	one	one	NUM
ftr-466	1497	6	position	position	NOUN
ftr-466	1497	7	will	will	AUX
ftr-466	1497	8	reduce	reduce	VERB
ftr-466	1497	9	the	the	DET
ftr-466	1497	10	risk	risk	NOUN
ftr-466	1497	11	of	of	ADP
ftr-466	1497	12	loss	loss	NOUN
ftr-466	1497	13	(	(	PUNCT
ftr-466	1497	14	or	or	CCONJ
ftr-466	1497	15	opportunity	opportunity	NOUN
ftr-466	1497	16	for	for	ADP
ftr-466	1497	17	gain	gain	NOUN
ftr-466	1497	18	)	)	PUNCT
ftr-466	1497	19	inherent	inherent	ADJ
ftr-466	1497	20	in	in	ADP
ftr-466	1497	21	the	the	DET
ftr-466	1497	22	other	other	ADJ
ftr-466	1497	23	position	position	NOUN
ftr-466	1497	24	.	.	PUNCT
ftr-466	1497	25	'	'	PUNCT
ftr-466	1498	1	°	°	PROPN
ftr-466	1498	2	for	for	ADP
ftr-466	1498	3	example	example	NOUN
ftr-466	1498	4	,	,	PUNCT
ftr-466	1498	5	if	if	SCONJ
ftr-466	1498	6	a	a	DET
ftr-466	1498	7	taxpayer	taxpayer	NOUN
ftr-466	1498	8	enters	enter	VERB
ftr-466	1498	9	into	into	ADP
ftr-466	1498	10	a	a	DET
ftr-466	1498	11	long	long	ADJ
ftr-466	1498	12	forward	forward	ADJ
ftr-466	1498	13	contract	contract	NOUN
ftr-466	1498	14	to	to	PART
ftr-466	1498	15	purchase	purchase	VERB
ftr-466	1498	16	a	a	DET
ftr-466	1498	17	barrel	barrel	NOUN
ftr-466	1498	18	of	of	ADP
ftr-466	1498	19	oil	oil	NOUN
ftr-466	1498	20	for	for	ADP
ftr-466	1498	21	$	$	SYM
ftr-466	1498	22	10	10	NUM
ftr-466	1498	23	and	and	CCONJ
ftr-466	1498	24	then	then	ADV
ftr-466	1498	25	enters	enter	VERB
ftr-466	1498	26	into	into	ADP
ftr-466	1498	27	a	a	DET
ftr-466	1498	28	short	short	ADJ
ftr-466	1498	29	forward	forward	ADJ
ftr-466	1498	30	contract	contract	NOUN
ftr-466	1498	31	to	to	PART
ftr-466	1498	32	sell	sell	VERB
ftr-466	1498	33	that	that	DET
ftr-466	1498	34	barrel	barrel	NOUN
ftr-466	1498	35	of	of	ADP
ftr-466	1498	36	oil	oil	NOUN
ftr-466	1498	37	to	to	ADP
ftr-466	1498	38	someone	someone	PRON
ftr-466	1498	39	else	else	ADV
ftr-466	1498	40	for	for	ADP
ftr-466	1498	41	$	$	SYM
ftr-466	1498	42	10	10	NUM
ftr-466	1498	43	,	,	PUNCT
ftr-466	1498	44	the	the	DET
ftr-466	1498	45	taxpayer	taxpayer	NOUN
ftr-466	1498	46	is	be	AUX
ftr-466	1498	47	in	in	ADP
ftr-466	1498	48	a	a	DET
ftr-466	1498	49	straddle	straddle	NOUN
ftr-466	1498	50	.	.	PUNCT
ftr-466	1499	1	that	that	PRON
ftr-466	1499	2	is	be	AUX
ftr-466	1499	3	because	because	SCONJ
ftr-466	1499	4	,	,	PUNCT
ftr-466	1499	5	as	as	ADP
ftr-466	1499	6	the	the	DET
ftr-466	1499	7	value	value	NOUN
ftr-466	1499	8	of	of	ADP
ftr-466	1499	9	that	that	DET
ftr-466	1499	10	barrel	barrel	NOUN
ftr-466	1499	11	of	of	ADP
ftr-466	1499	12	oil	oil	NOUN
ftr-466	1499	13	increases	increase	NOUN
ftr-466	1499	14	beyond	beyond	ADP
ftr-466	1499	15	$	$	SYM
ftr-466	1499	16	10	10	NUM
ftr-466	1499	17	,	,	PUNCT
ftr-466	1499	18	the	the	DET
ftr-466	1499	19	taxpayer	taxpayer	NOUN
ftr-466	1499	20	's	's	PART
ftr-466	1499	21	long	long	ADJ
ftr-466	1499	22	forward	forward	ADJ
ftr-466	1499	23	contract	contract	NOUN
ftr-466	1499	24	(	(	PUNCT
ftr-466	1499	25	i.e.	i.e.	X
ftr-466	1499	26	,	,	PUNCT
ftr-466	1499	27	the	the	DET
ftr-466	1499	28	purchase	purchase	NOUN
ftr-466	1499	29	contract	contract	NOUN
ftr-466	1499	30	)	)	PUNCT
ftr-466	1499	31	increases	increase	NOUN
ftr-466	1499	32	in	in	ADP
ftr-466	1499	33	value	value	NOUN
ftr-466	1499	34	,	,	PUNCT
ftr-466	1499	35	whereas	whereas	SCONJ
ftr-466	1499	36	the	the	DET
ftr-466	1499	37	short	short	ADJ
ftr-466	1499	38	forward	forward	ADJ
ftr-466	1499	39	contract	contract	NOUN
ftr-466	1499	40	(	(	PUNCT
ftr-466	1499	41	i.e.	i.e.	X
ftr-466	1499	42	,	,	PUNCT
ftr-466	1499	43	the	the	DET
ftr-466	1499	44	sale	sale	NOUN
ftr-466	1499	45	contract	contract	NOUN
ftr-466	1499	46	)	)	PUNCT
ftr-466	1499	47	decreases	decrease	VERB
ftr-466	1499	48	in	in	ADP
ftr-466	1499	49	value	value	NOUN
ftr-466	1499	50	;	;	PUNCT
ftr-466	1499	51	as	as	SCONJ
ftr-466	1499	52	the	the	DET
ftr-466	1499	53	value	value	NOUN
ftr-466	1499	54	of	of	ADP
ftr-466	1499	55	that	that	DET
ftr-466	1499	56	barrel	barrel	NOUN
ftr-466	1499	57	of	of	ADP
ftr-466	1499	58	oil	oil	NOUN
ftr-466	1499	59	decreases	decrease	VERB
ftr-466	1499	60	below	below	ADP
ftr-466	1499	61	$	$	SYM
ftr-466	1499	62	10	10	NUM
ftr-466	1499	63	,	,	PUNCT
ftr-466	1499	64	the	the	DET
ftr-466	1499	65	taxpayer	taxpayer	NOUN
ftr-466	1499	66	's	's	PART
ftr-466	1499	67	long	long	ADJ
ftr-466	1499	68	forward	forward	ADJ
ftr-466	1499	69	contract	contract	NOUN
ftr-466	1499	70	decreases	decrease	NOUN
ftr-466	1499	71	in	in	ADP
ftr-466	1499	72	value	value	NOUN
ftr-466	1499	73	,	,	PUNCT
ftr-466	1499	74	and	and	CCONJ
ftr-466	1499	75	the	the	DET
ftr-466	1499	76	short	short	ADJ
ftr-466	1499	77	forward	forward	ADJ
ftr-466	1499	78	contract	contract	NOUN
ftr-466	1499	79	increases	increase	NOUN
ftr-466	1499	80	in	in	ADP
ftr-466	1499	81	value	value	NOUN
ftr-466	1499	82	.	.	PUNCT
ftr-466	1500	1	section	section	NOUN
ftr-466	1500	2	1092(a	1092(a	NOUN
ftr-466	1500	3	)	)	PUNCT
ftr-466	1500	4	defers	defer	VERB
ftr-466	1500	5	the	the	DET
ftr-466	1500	6	recognition	recognition	NOUN
ftr-466	1500	7	of	of	ADP
ftr-466	1500	8	certain	certain	ADJ
ftr-466	1500	9	realized	realize	VERB
ftr-466	1500	10	losses	loss	NOUN
ftr-466	1500	11	in	in	ADP
ftr-466	1500	12	cases	case	NOUN
ftr-466	1500	13	where	where	SCONJ
ftr-466	1500	14	the	the	DET
ftr-466	1500	15	taxpayer	taxpayer	NOUN
ftr-466	1500	16	has	have	VERB
ftr-466	1500	17	an	an	DET
ftr-466	1500	18	unrecognized	unrecognized	ADJ
ftr-466	1500	19	gain	gain	NOUN
ftr-466	1500	20	in	in	ADP
ftr-466	1500	21	one	one	NUM
ftr-466	1500	22	or	or	CCONJ
ftr-466	1500	23	more	more	ADV
ftr-466	1500	24	offsetting	offsetting	ADJ
ftr-466	1500	25	positions	position	NOUN
ftr-466	1500	26	.	.	PUNCT
ftr-466	1501	1	181	181	NUM
ftr-466	1502	1	thus	thus	ADV
ftr-466	1502	2	,	,	PUNCT
ftr-466	1502	3	if	if	SCONJ
ftr-466	1502	4	a	a	DET
ftr-466	1502	5	taxpayer	taxpayer	NOUN
ftr-466	1502	6	is	be	AUX
ftr-466	1502	7	in	in	ADP
ftr-466	1502	8	a	a	DET
ftr-466	1502	9	straddle	straddle	NOUN
ftr-466	1502	10	,	,	PUNCT
ftr-466	1502	11	she	she	PRON
ftr-466	1502	12	will	will	AUX
ftr-466	1502	13	not	not	PART
ftr-466	1502	14	be	be	AUX
ftr-466	1502	15	able	able	ADJ
ftr-466	1502	16	to	to	PART
ftr-466	1502	17	recognize	recognize	VERB
ftr-466	1502	18	loss	loss	NOUN
ftr-466	1502	19	on	on	ADP
ftr-466	1502	20	one	one	NUM
ftr-466	1502	21	position	position	NOUN
ftr-466	1502	22	in	in	ADP
ftr-466	1502	23	that	that	DET
ftr-466	1502	24	straddle	straddle	NOUN
ftr-466	1502	25	to	to	ADP
ftr-466	1502	26	the	the	DET
ftr-466	1502	27	extent	extent	NOUN
ftr-466	1502	28	that	that	SCONJ
ftr-466	1502	29	there	there	PRON
ftr-466	1502	30	exists	exist	VERB
ftr-466	1502	31	unrecognized	unrecognized	ADJ
ftr-466	1502	32	gain	gain	NOUN
ftr-466	1502	33	in	in	ADP
ftr-466	1502	34	another	another	DET
ftr-466	1502	35	position	position	NOUN
ftr-466	1502	36	in	in	ADP
ftr-466	1502	37	that	that	DET
ftr-466	1502	38	straddle	straddle	NOUN
ftr-466	1502	39	.	.	PUNCT
ftr-466	1502	40	"	"	PUNCT
ftr-466	1503	1	4	4	NUM
ftr-466	1503	2	it	it	PRON
ftr-466	1503	3	is	be	AUX
ftr-466	1503	4	important	important	ADJ
ftr-466	1503	5	to	to	PART
ftr-466	1503	6	note	note	VERB
ftr-466	1503	7	that	that	SCONJ
ftr-466	1503	8	the	the	DET
ftr-466	1503	9	straddle	straddle	NOUN
ftr-466	1503	10	rules	rule	NOUN
ftr-466	1503	11	apply	apply	VERB
ftr-466	1503	12	to	to	ADP
ftr-466	1503	13	positions	position	NOUN
ftr-466	1503	14	in	in	ADP
ftr-466	1503	15	property	property	NOUN
ftr-466	1503	16	for	for	ADP
ftr-466	1503	17	which	which	PRON
ftr-466	1503	18	there	there	PRON
ftr-466	1503	19	is	be	VERB
ftr-466	1503	20	an	an	DET
ftr-466	1503	21	established	establish	VERB
ftr-466	1503	22	market	market	NOUN
ftr-466	1503	23	.	.	PUNCT
ftr-466	1504	1	therefore	therefore	ADV
ftr-466	1504	2	,	,	PUNCT
ftr-466	1504	3	even	even	ADV
ftr-466	1504	4	if	if	SCONJ
ftr-466	1504	5	a	a	DET
ftr-466	1504	6	particular	particular	ADJ
ftr-466	1504	7	gold	gold	NOUN
ftr-466	1504	8	note	note	NOUN
ftr-466	1504	9	is	be	AUX
ftr-466	1504	10	executed	execute	VERB
ftr-466	1504	11	by	by	ADP
ftr-466	1504	12	private	private	ADJ
ftr-466	1504	13	parties	party	NOUN
ftr-466	1504	14	and	and	CCONJ
ftr-466	1504	15	is	be	AUX
ftr-466	1504	16	not	not	PART
ftr-466	1504	17	an	an	DET
ftr-466	1504	18	actively	actively	ADV
ftr-466	1504	19	traded	trade	VERB
ftr-466	1504	20	security	security	NOUN
ftr-466	1504	21	,	,	PUNCT
ftr-466	1504	22	that	that	SCONJ
ftr-466	1504	23	gold	gold	NOUN
ftr-466	1504	24	note	note	NOUN
ftr-466	1504	25	will	will	AUX
ftr-466	1504	26	be	be	AUX
ftr-466	1504	27	subject	subject	ADJ
ftr-466	1504	28	to	to	ADP
ftr-466	1504	29	the	the	DET
ftr-466	1504	30	straddle	straddle	NOUN
ftr-466	1504	31	rules	rule	NOUN
ftr-466	1504	32	if	if	SCONJ
ftr-466	1504	33	the	the	DET
ftr-466	1504	34	underlying	underlie	VERB
ftr-466	1504	35	property	property	NOUN
ftr-466	1504	36	is	be	AUX
ftr-466	1504	37	an	an	DET
ftr-466	1504	38	actively	actively	ADV
ftr-466	1504	39	traded	trade	VERB
ftr-466	1504	40	asset	asset	NOUN
ftr-466	1504	41	.	.	PUNCT
ftr-466	1505	1	b.	b.	PROPN
ftr-466	1505	2	fully	fully	ADV
ftr-466	1505	3	contingent	contingent	ADJ
ftr-466	1505	4	gold	gold	NOUN
ftr-466	1505	5	note.-under	note.-under	NOUN
ftr-466	1505	6	the	the	DET
ftr-466	1505	7	above	above	ADJ
ftr-466	1505	8	rules	rule	NOUN
ftr-466	1505	9	,	,	PUNCT
ftr-466	1505	10	if	if	SCONJ
ftr-466	1505	11	a	a	DET
ftr-466	1505	12	taxpayer	taxpayer	NOUN
ftr-466	1505	13	holds	hold	VERB
ftr-466	1505	14	both	both	PRON
ftr-466	1505	15	a	a	DET
ftr-466	1505	16	gold	gold	NOUN
ftr-466	1505	17	note	note	NOUN
ftr-466	1505	18	and	and	CCONJ
ftr-466	1505	19	an	an	DET
ftr-466	1505	20	offsetting	offset	VERB
ftr-466	1505	21	(	(	PUNCT
ftr-466	1505	22	viz	viz	PROPN
ftr-466	1505	23	.	.	PROPN
ftr-466	1505	24	,	,	PUNCT
ftr-466	1505	25	short	short	ADJ
ftr-466	1505	26	)	)	PUNCT
ftr-466	1505	27	position	position	NOUN
ftr-466	1505	28	with	with	ADP
ftr-466	1505	29	respect	respect	NOUN
ftr-466	1505	30	to	to	ADP
ftr-466	1505	31	gold	gold	NOUN
ftr-466	1505	32	,	,	PUNCT
ftr-466	1505	33	then	then	ADV
ftr-466	1505	34	the	the	DET
ftr-466	1505	35	taxpayer	taxpayer	NOUN
ftr-466	1505	36	will	will	AUX
ftr-466	1505	37	not	not	PART
ftr-466	1505	38	be	be	AUX
ftr-466	1505	39	able	able	ADJ
ftr-466	1505	40	to	to	PART
ftr-466	1505	41	recognize	recognize	VERB
ftr-466	1505	42	any	any	DET
ftr-466	1505	43	loss	loss	NOUN
ftr-466	1505	44	on	on	ADP
ftr-466	1505	45	either	either	PRON
ftr-466	1505	46	of	of	ADP
ftr-466	1505	47	these	these	DET
ftr-466	1505	48	two	two	NUM
ftr-466	1505	49	positions	position	NOUN
ftr-466	1505	50	to	to	ADP
ftr-466	1505	51	the	the	DET
ftr-466	1505	52	extent	extent	NOUN
ftr-466	1505	53	that	that	SCONJ
ftr-466	1505	54	there	there	PRON
ftr-466	1505	55	is	be	VERB
ftr-466	1505	56	unrecognized	unrecognized	ADJ
ftr-466	1505	57	gain	gain	NOUN
ftr-466	1505	58	in	in	ADP
ftr-466	1505	59	the	the	DET
ftr-466	1505	60	other	other	ADJ
ftr-466	1505	61	position	position	NOUN
ftr-466	1505	62	.	.	PUNCT
ftr-466	1506	1	181	181	X
ftr-466	1506	2	.	.	PUNCT
ftr-466	1507	1	see	see	VERB
ftr-466	1507	2	2	2	NUM
ftr-466	1507	3	kramer	kramer	PROPN
ftr-466	1507	4	,	,	PUNCT
ftr-466	1507	5	supra	supra	PROPN
ftr-466	1507	6	note	note	PROPN
ftr-466	1507	7	58	58	NUM
ftr-466	1507	8	,	,	PUNCT
ftr-466	1507	9	at	at	ADP
ftr-466	1507	10	1211	1211	NUM
ftr-466	1507	11	.	.	PUNCT
ftr-466	1508	1	182	182	NUM
ftr-466	1508	2	.	.	PUNCT
ftr-466	1509	1	see	see	VERB
ftr-466	1509	2	2	2	NUM
ftr-466	1509	3	kramer	kramer	PROPN
ftr-466	1509	4	,	,	PUNCT
ftr-466	1509	5	supra	supra	PROPN
ftr-466	1509	6	note	note	PROPN
ftr-466	1509	7	58	58	NUM
ftr-466	1509	8	,	,	PUNCT
ftr-466	1509	9	at	at	ADP
ftr-466	1509	10	1211	1211	NUM
ftr-466	1509	11	.	.	PUNCT
ftr-466	1510	1	183	183	NUM
ftr-466	1510	2	.	.	PUNCT
ftr-466	1511	1	irc	irc	PROPN
ftr-466	1511	2	§	§	PROPN
ftr-466	1511	3	1092(a)(1	1092(a)(1	NUM
ftr-466	1511	4	)	)	PUNCT
ftr-466	1511	5	.	.	PUNCT
ftr-466	1512	1	section	section	NOUN
ftr-466	1512	2	1092(c)(2)(a	1092(c)(2)(a	NUM
ftr-466	1512	3	)	)	PUNCT
ftr-466	1512	4	provides	provide	VERB
ftr-466	1512	5	:	:	PUNCT
ftr-466	1512	6	a	a	DET
ftr-466	1512	7	taxpayer	taxpayer	NOUN
ftr-466	1512	8	holds	hold	VERB
ftr-466	1512	9	offsetting	offset	VERB
ftr-466	1512	10	positions	position	NOUN
ftr-466	1512	11	with	with	ADP
ftr-466	1512	12	respect	respect	NOUN
ftr-466	1512	13	to	to	ADP
ftr-466	1512	14	personal	personal	ADJ
ftr-466	1512	15	property	property	NOUN
ftr-466	1512	16	if	if	SCONJ
ftr-466	1512	17	there	there	PRON
ftr-466	1512	18	is	be	VERB
ftr-466	1512	19	a	a	DET
ftr-466	1512	20	substantial	substantial	ADJ
ftr-466	1512	21	diminution	diminution	NOUN
ftr-466	1512	22	of	of	ADP
ftr-466	1512	23	the	the	DET
ftr-466	1512	24	taxpayer	taxpayer	NOUN
ftr-466	1512	25	's	's	PART
ftr-466	1512	26	risk	risk	NOUN
ftr-466	1512	27	of	of	ADP
ftr-466	1512	28	loss	loss	NOUN
ftr-466	1512	29	from	from	ADP
ftr-466	1512	30	holding	hold	VERB
ftr-466	1512	31	any	any	DET
ftr-466	1512	32	position	position	NOUN
ftr-466	1512	33	with	with	ADP
ftr-466	1512	34	respect	respect	NOUN
ftr-466	1512	35	to	to	ADP
ftr-466	1512	36	personal	personal	ADJ
ftr-466	1512	37	property	property	NOUN
ftr-466	1512	38	by	by	ADP
ftr-466	1512	39	reason	reason	NOUN
ftr-466	1512	40	of	of	ADP
ftr-466	1512	41	his	his	PRON
ftr-466	1512	42	holding	holding	NOUN
ftr-466	1512	43	1	1	NUM
ftr-466	1512	44	or	or	CCONJ
ftr-466	1512	45	more	more	ADJ
ftr-466	1512	46	other	other	ADJ
ftr-466	1512	47	positions	position	NOUN
ftr-466	1512	48	with	with	ADP
ftr-466	1512	49	respect	respect	NOUN
ftr-466	1512	50	to	to	ADP
ftr-466	1512	51	personal	personal	ADJ
ftr-466	1512	52	property	property	NOUN
ftr-466	1512	53	(	(	PUNCT
ftr-466	1512	54	whether	whether	SCONJ
ftr-466	1512	55	or	or	CCONJ
ftr-466	1512	56	not	not	PART
ftr-466	1512	57	of	of	ADP
ftr-466	1512	58	the	the	DET
ftr-466	1512	59	same	same	ADJ
ftr-466	1512	60	kind	kind	NOUN
ftr-466	1512	61	)	)	PUNCT
ftr-466	1512	62	.	.	PUNCT
ftr-466	1513	1	184	184	X
ftr-466	1513	2	.	.	PUNCT
ftr-466	1513	3	irc	irc	PROPN
ftr-466	1513	4	§	§	PROPN
ftr-466	1513	5	1092(a	1092(a	PROPN
ftr-466	1513	6	)	)	PUNCT
ftr-466	1513	7	.	.	PUNCT
ftr-466	1514	1	section	section	NOUN
ftr-466	1514	2	1092(d)(2	1092(d)(2	NOUN
ftr-466	1514	3	)	)	PUNCT
ftr-466	1514	4	provides	provide	VERB
ftr-466	1514	5	that	that	SCONJ
ftr-466	1514	6	"	"	PUNCT
ftr-466	1514	7	the	the	DET
ftr-466	1514	8	term	term	NOUN
ftr-466	1514	9	'	'	PUNCT
ftr-466	1514	10	position	position	NOUN
ftr-466	1514	11	'	'	PUNCT
ftr-466	1514	12	means	mean	VERB
ftr-466	1514	13	an	an	DET
ftr-466	1514	14	interest	interest	NOUN
ftr-466	1514	15	(	(	PUNCT
ftr-466	1514	16	including	include	VERB
ftr-466	1514	17	a	a	DET
ftr-466	1514	18	futures	future	NOUN
ftr-466	1514	19	or	or	CCONJ
ftr-466	1514	20	forward	forward	ADJ
ftr-466	1514	21	contract	contract	NOUN
ftr-466	1514	22	or	or	CCONJ
ftr-466	1514	23	option	option	NOUN
ftr-466	1514	24	)	)	PUNCT
ftr-466	1514	25	in	in	ADP
ftr-466	1514	26	personal	personal	ADJ
ftr-466	1514	27	property	property	NOUN
ftr-466	1514	28	.	.	PUNCT
ftr-466	1514	29	"	"	PUNCT
ftr-466	1515	1	section	section	NOUN
ftr-466	1515	2	1092(d)(1	1092(d)(1	NUM
ftr-466	1515	3	)	)	PUNCT
ftr-466	1515	4	defines	define	VERB
ftr-466	1515	5	personal	personal	ADJ
ftr-466	1515	6	property	property	NOUN
ftr-466	1515	7	as	as	ADP
ftr-466	1515	8	"	"	PUNCT
ftr-466	1515	9	any	any	DET
ftr-466	1515	10	personal	personal	ADJ
ftr-466	1515	11	property	property	NOUN
ftr-466	1515	12	of	of	ADP
ftr-466	1515	13	a	a	DET
ftr-466	1515	14	type	type	NOUN
ftr-466	1515	15	which	which	PRON
ftr-466	1515	16	is	be	AUX
ftr-466	1515	17	actively	actively	ADV
ftr-466	1515	18	traded	trade	VERB
ftr-466	1515	19	.	.	PUNCT
ftr-466	1515	20	"	"	PUNCT
ftr-466	1516	1	regulations	regulation	NOUN
ftr-466	1516	2	section	section	NOUN
ftr-466	1516	3	1.1092(d)-1(a	1.1092(d)-1(a	NUM
ftr-466	1516	4	)	)	PUNCT
ftr-466	1516	5	states	state	NOUN
ftr-466	1516	6	,	,	PUNCT
ftr-466	1516	7	"	"	PUNCT
ftr-466	1516	8	[	[	X
ftr-466	1516	9	a]ctively	a]ctively	ADV
ftr-466	1516	10	traded	trade	VERB
ftr-466	1516	11	personal	personal	ADJ
ftr-466	1516	12	property	property	NOUN
ftr-466	1516	13	includes	include	VERB
ftr-466	1516	14	any	any	DET
ftr-466	1516	15	personal	personal	ADJ
ftr-466	1516	16	property	property	NOUN
ftr-466	1516	17	for	for	ADP
ftr-466	1516	18	which	which	PRON
ftr-466	1516	19	there	there	PRON
ftr-466	1516	20	is	be	VERB
ftr-466	1516	21	an	an	DET
ftr-466	1516	22	established	establish	VERB
ftr-466	1516	23	financial	financial	ADJ
ftr-466	1516	24	markel	markel	NOUN
ftr-466	1516	25	"	"	PUNCT
ftr-466	1516	26	subsection	subsection	NOUN
ftr-466	1516	27	(	(	PUNCT
ftr-466	1516	28	b	b	NOUN
ftr-466	1516	29	)	)	PUNCT
ftr-466	1516	30	of	of	ADP
ftr-466	1516	31	that	that	DET
ftr-466	1516	32	regulation	regulation	NOUN
ftr-466	1516	33	states	state	VERB
ftr-466	1516	34	that	that	SCONJ
ftr-466	1516	35	the	the	DET
ftr-466	1516	36	term	term	NOUN
ftr-466	1516	37	"	"	PUNCT
ftr-466	1516	38	established	establish	VERB
ftr-466	1516	39	financial	financial	ADJ
ftr-466	1516	40	market	market	NOUN
ftr-466	1516	41	"	"	PUNCT
ftr-466	1516	42	includes	include	VERB
ftr-466	1516	43	:	:	PUNCT
ftr-466	1516	44	(	(	PUNCT
ftr-466	1516	45	1	1	X
ftr-466	1516	46	)	)	PUNCT
ftr-466	1516	47	a	a	DET
ftr-466	1516	48	national	national	ADJ
ftr-466	1516	49	securities	security	NOUN
ftr-466	1516	50	exchange	exchange	NOUN
ftr-466	1516	51	,	,	PUNCT
ftr-466	1516	52	(	(	PUNCT
ftr-466	1516	53	2	2	X
ftr-466	1516	54	)	)	PUNCT
ftr-466	1516	55	an	an	DET
ftr-466	1516	56	interdealer	interdealer	ADJ
ftr-466	1516	57	quotation	quotation	NOUN
ftr-466	1516	58	system	system	NOUN
ftr-466	1516	59	.	.	PUNCT
ftr-466	1517	1	(	(	PUNCT
ftr-466	1517	2	3	3	X
ftr-466	1517	3	)	)	PUNCT
ftr-466	1517	4	a	a	DET
ftr-466	1517	5	domestic	domestic	ADJ
ftr-466	1517	6	board	board	NOUN
ftr-466	1517	7	of	of	ADP
ftr-466	1517	8	trade	trade	NOUN
ftr-466	1517	9	designated	designate	VERB
ftr-466	1517	10	as	as	ADP
ftr-466	1517	11	a	a	DET
ftr-466	1517	12	contract	contract	NOUN
ftr-466	1517	13	market	market	NOUN
ftr-466	1517	14	by	by	ADP
ftr-466	1517	15	the	the	DET
ftr-466	1517	16	commodities	commodity	NOUN
ftr-466	1517	17	futures	futures	PROPN
ftr-466	1517	18	trading	trading	NOUN
ftr-466	1517	19	commission	commission	PROPN
ftr-466	1517	20	.	.	PUNCT
ftr-466	1518	1	(	(	PUNCT
ftr-466	1518	2	4	4	X
ftr-466	1518	3	)	)	PUNCT
ftr-466	1518	4	certain	certain	ADJ
ftr-466	1518	5	foreign	foreign	ADJ
ftr-466	1518	6	securities	security	NOUN
ftr-466	1518	7	exchanges	exchange	NOUN
ftr-466	1518	8	,	,	PUNCT
ftr-466	1518	9	(	(	PUNCT
ftr-466	1518	10	5	5	X
ftr-466	1518	11	)	)	PUNCT
ftr-466	1518	12	an	an	DET
ftr-466	1518	13	interbank	interbank	NOUN
ftr-466	1518	14	market	market	NOUN
ftr-466	1518	15	,	,	PUNCT
ftr-466	1518	16	(	(	PUNCT
ftr-466	1518	17	6	6	X
ftr-466	1518	18	)	)	PUNCT
ftr-466	1518	19	an	an	DET
ftr-466	1518	20	interdealer	interdealer	ADJ
ftr-466	1518	21	market	market	NOUN
ftr-466	1518	22	,	,	PUNCT
ftr-466	1518	23	and	and	CCONJ
ftr-466	1518	24	(	(	PUNCT
ftr-466	1518	25	7	7	X
ftr-466	1518	26	)	)	PUNCT
ftr-466	1518	27	(	(	PUNCT
ftr-466	1518	28	solely	solely	ADV
ftr-466	1518	29	with	with	ADP
ftr-466	1518	30	respect	respect	NOUN
ftr-466	1518	31	to	to	ADP
ftr-466	1518	32	debt	debt	NOUN
ftr-466	1518	33	instruments	instrument	NOUN
ftr-466	1518	34	)	)	PUNCT
ftr-466	1518	35	a	a	DET
ftr-466	1518	36	debt	debt	NOUN
ftr-466	1518	37	market	market	NOUN
ftr-466	1518	38	.	.	PUNCT
ftr-466	1519	1	regs	regs	PROPN
ftr-466	1519	2	.	.	PUNCT
ftr-466	1520	1	§	§	PROPN
ftr-466	1520	2	1	1	NUM
ftr-466	1520	3	.	.	NUM
ftr-466	1520	4	1092(d)-l(b	1092(d)-l(b	NUM
ftr-466	1520	5	)	)	PUNCT
ftr-466	1520	6	.	.	PUNCT
ftr-466	1521	1	19971	19971	NUM
ftr-466	1521	2	florida	florida	PROPN
ftr-466	1521	3	tax	tax	NOUN
ftr-466	1521	4	review	review	NOUN
ftr-466	1521	5	example	example	NOUN
ftr-466	1521	6	.	.	PUNCT
ftr-466	1522	1	b	b	NOUN
ftr-466	1522	2	purchases	purchase	VERB
ftr-466	1522	3	a	a	DET
ftr-466	1522	4	gold	gold	NOUN
ftr-466	1522	5	note	note	NOUN
ftr-466	1522	6	with	with	ADP
ftr-466	1522	7	a	a	DET
ftr-466	1522	8	ten	ten	NUM
ftr-466	1522	9	year	year	NOUN
ftr-466	1522	10	maturity	maturity	NOUN
ftr-466	1522	11	for	for	ADP
ftr-466	1522	12	$	$	SYM
ftr-466	1522	13	1,000	1,000	NUM
ftr-466	1522	14	.	.	PUNCT
ftr-466	1523	1	that	that	DET
ftr-466	1523	2	note	note	NOUN
ftr-466	1523	3	entitles	entitle	VERB
ftr-466	1523	4	b	b	NOUN
ftr-466	1523	5	to	to	ADP
ftr-466	1523	6	the	the	DET
ftr-466	1523	7	value	value	NOUN
ftr-466	1523	8	of	of	ADP
ftr-466	1523	9	4	4	NUM
ftr-466	1523	10	ounces	ounce	NOUN
ftr-466	1523	11	of	of	ADP
ftr-466	1523	12	gold	gold	NOUN
ftr-466	1523	13	.	.	PUNCT
ftr-466	1524	1	b	b	NOUN
ftr-466	1524	2	then	then	ADV
ftr-466	1524	3	enters	enter	VERB
ftr-466	1524	4	into	into	ADP
ftr-466	1524	5	a	a	DET
ftr-466	1524	6	short	short	ADJ
ftr-466	1524	7	,	,	PUNCT
ftr-466	1524	8	cash	cash	NOUN
ftr-466	1524	9	-	-	PUNCT
ftr-466	1524	10	settled	settle	VERB
ftr-466	1524	11	forward	forward	ADJ
ftr-466	1524	12	contract	contract	NOUN
ftr-466	1524	13	on	on	ADP
ftr-466	1524	14	gold	gold	NOUN
ftr-466	1524	15	.	.	PUNCT
ftr-466	1525	1	prior	prior	ADV
ftr-466	1525	2	to	to	ADP
ftr-466	1525	3	the	the	DET
ftr-466	1525	4	maturity	maturity	NOUN
ftr-466	1525	5	date	date	NOUN
ftr-466	1525	6	of	of	ADP
ftr-466	1525	7	the	the	DET
ftr-466	1525	8	gold	gold	NOUN
ftr-466	1525	9	note	note	NOUN
ftr-466	1525	10	,	,	PUNCT
ftr-466	1525	11	b	b	PROPN
ftr-466	1525	12	cancels	cancel	VERB
ftr-466	1525	13	the	the	DET
ftr-466	1525	14	short	short	ADJ
ftr-466	1525	15	forward	forward	ADJ
ftr-466	1525	16	contract	contract	NOUN
ftr-466	1525	17	for	for	ADP
ftr-466	1525	18	a	a	DET
ftr-466	1525	19	$	$	SYM
ftr-466	1525	20	500	500	NUM
ftr-466	1525	21	loss	loss	NOUN
ftr-466	1525	22	.	.	PUNCT
ftr-466	1526	1	section	section	NOUN
ftr-466	1526	2	1092(a)(1	1092(a)(1	NUM
ftr-466	1526	3	)	)	PUNCT
ftr-466	1526	4	defers	defer	VERB
ftr-466	1526	5	that	that	DET
ftr-466	1526	6	loss	loss	NOUN
ftr-466	1526	7	to	to	ADP
ftr-466	1526	8	the	the	DET
ftr-466	1526	9	extent	extent	NOUN
ftr-466	1526	10	of	of	ADP
ftr-466	1526	11	the	the	DET
ftr-466	1526	12	unrealized	unrealized	ADJ
ftr-466	1526	13	gain	gain	NOUN
ftr-466	1526	14	in	in	ADP
ftr-466	1526	15	the	the	DET
ftr-466	1526	16	gold	gold	NOUN
ftr-466	1526	17	note	note	NOUN
ftr-466	1526	18	.	.	PUNCT
ftr-466	1527	1	that	that	PRON
ftr-466	1527	2	is	be	AUX
ftr-466	1527	3	,	,	PUNCT
ftr-466	1527	4	if	if	SCONJ
ftr-466	1527	5	,	,	PUNCT
ftr-466	1527	6	on	on	ADP
ftr-466	1527	7	the	the	DET
ftr-466	1527	8	last	last	ADJ
ftr-466	1527	9	business	business	NOUN
ftr-466	1527	10	day	day	NOUN
ftr-466	1527	11	of	of	ADP
ftr-466	1527	12	the	the	DET
ftr-466	1527	13	taxable	taxable	ADJ
ftr-466	1527	14	year	year	NOUN
ftr-466	1527	15	in	in	ADP
ftr-466	1527	16	which	which	PRON
ftr-466	1527	17	b	b	NOUN
ftr-466	1527	18	canceled	cancel	VERB
ftr-466	1527	19	the	the	DET
ftr-466	1527	20	short	short	ADJ
ftr-466	1527	21	forward	forward	ADJ
ftr-466	1527	22	contract	contract	NOUN
ftr-466	1527	23	,	,	PUNCT
ftr-466	1527	24	the	the	DET
ftr-466	1527	25	fair	fair	ADJ
ftr-466	1527	26	market	market	NOUN
ftr-466	1527	27	value	value	NOUN
ftr-466	1527	28	of	of	ADP
ftr-466	1527	29	the	the	DET
ftr-466	1527	30	gold	gold	NOUN
ftr-466	1527	31	note	note	NOUN
ftr-466	1527	32	exceeds	exceed	VERB
ftr-466	1527	33	b	b	NOUN
ftr-466	1527	34	's	's	PART
ftr-466	1527	35	basis	basis	NOUN
ftr-466	1527	36	therein	therein	ADV
ftr-466	1527	37	,	,	PUNCT
ftr-466	1527	38	then	then	ADV
ftr-466	1527	39	the	the	DET
ftr-466	1527	40	loss	loss	NOUN
ftr-466	1527	41	on	on	ADP
ftr-466	1527	42	the	the	DET
ftr-466	1527	43	forward	forward	ADJ
ftr-466	1527	44	contract	contract	NOUN
ftr-466	1527	45	will	will	AUX
ftr-466	1527	46	be	be	AUX
ftr-466	1527	47	deferred	defer	VERB
ftr-466	1527	48	to	to	ADP
ftr-466	1527	49	that	that	DET
ftr-466	1527	50	extent	extent	NOUN
ftr-466	1527	51	.	.	PUNCT
ftr-466	1528	1	185	185	NUM
ftr-466	1528	2	c.	c.	NOUN
ftr-466	1528	3	gold	gold	NOUN
ftr-466	1528	4	notes	note	NOUN
ftr-466	1528	5	with	with	ADP
ftr-466	1528	6	ncp	ncp	PROPN
ftr-466	1528	7	-	-	PUNCT
ftr-466	1528	8	the	the	DET
ftr-466	1528	9	following	follow	VERB
ftr-466	1528	10	paragraphs	paragraph	NOUN
ftr-466	1528	11	will	will	AUX
ftr-466	1528	12	analyze	analyze	VERB
ftr-466	1528	13	the	the	DET
ftr-466	1528	14	application	application	NOUN
ftr-466	1528	15	of	of	ADP
ftr-466	1528	16	the	the	DET
ftr-466	1528	17	straddle	straddle	NOUN
ftr-466	1528	18	rules	rule	NOUN
ftr-466	1528	19	to	to	ADP
ftr-466	1528	20	investors	investor	NOUN
ftr-466	1528	21	who	who	PRON
ftr-466	1528	22	purchase	purchase	VERB
ftr-466	1528	23	a	a	DET
ftr-466	1528	24	gold	gold	NOUN
ftr-466	1528	25	note	note	NOUN
ftr-466	1528	26	with	with	ADP
ftr-466	1528	27	ncp	ncp	PROPN
ftr-466	1528	28	and	and	CCONJ
ftr-466	1528	29	then	then	ADV
ftr-466	1528	30	subsequently	subsequently	ADV
ftr-466	1528	31	(	(	PUNCT
ftr-466	1528	32	1	1	X
ftr-466	1528	33	)	)	PUNCT
ftr-466	1528	34	purchase	purchase	VERB
ftr-466	1528	35	a	a	DET
ftr-466	1528	36	put	put	NOUN
ftr-466	1528	37	option	option	NOUN
ftr-466	1528	38	on	on	ADP
ftr-466	1528	39	gold	gold	NOUN
ftr-466	1528	40	or	or	CCONJ
ftr-466	1528	41	(	(	PUNCT
ftr-466	1528	42	2	2	X
ftr-466	1528	43	)	)	PUNCT
ftr-466	1528	44	sell	sell	VERB
ftr-466	1528	45	a	a	DET
ftr-466	1528	46	call	call	NOUN
ftr-466	1528	47	option	option	NOUN
ftr-466	1528	48	or	or	CCONJ
ftr-466	1528	49	forward	forward	ADJ
ftr-466	1528	50	contract	contract	NOUN
ftr-466	1528	51	on	on	ADP
ftr-466	1528	52	gold	gold	NOUN
ftr-466	1528	53	.	.	PUNCT
ftr-466	1529	1	this	this	DET
ftr-466	1529	2	article	article	NOUN
ftr-466	1529	3	recommends	recommend	VERB
ftr-466	1529	4	that	that	SCONJ
ftr-466	1529	5	gold	gold	NOUN
ftr-466	1529	6	notes	note	NOUN
ftr-466	1529	7	with	with	ADP
ftr-466	1529	8	ncp	ncp	PROPN
ftr-466	1529	9	be	be	AUX
ftr-466	1529	10	treated	treat	VERB
ftr-466	1529	11	as	as	ADP
ftr-466	1529	12	a	a	DET
ftr-466	1529	13	single	single	ADJ
ftr-466	1529	14	position	position	NOUN
ftr-466	1529	15	consisting	consist	VERB
ftr-466	1529	16	of	of	ADP
ftr-466	1529	17	a	a	DET
ftr-466	1529	18	long	long	ADJ
ftr-466	1529	19	forward	forward	ADJ
ftr-466	1529	20	contract	contract	NOUN
ftr-466	1529	21	and	and	CCONJ
ftr-466	1529	22	a	a	DET
ftr-466	1529	23	long	long	ADJ
ftr-466	1529	24	put	put	NOUN
ftr-466	1529	25	option	option	NOUN
ftr-466	1529	26	.	.	PUNCT
ftr-466	1530	1	if	if	SCONJ
ftr-466	1530	2	the	the	DET
ftr-466	1530	3	purchaser	purchaser	NOUN
ftr-466	1530	4	of	of	ADP
ftr-466	1530	5	a	a	DET
ftr-466	1530	6	gold	gold	NOUN
ftr-466	1530	7	note	note	NOUN
ftr-466	1530	8	with	with	ADP
ftr-466	1530	9	ncp	ncp	PROPN
ftr-466	1530	10	enters	enter	NOUN
ftr-466	1530	11	into	into	ADP
ftr-466	1530	12	another	another	DET
ftr-466	1530	13	position	position	NOUN
ftr-466	1530	14	,	,	PUNCT
ftr-466	1530	15	such	such	ADJ
ftr-466	1530	16	as	as	ADP
ftr-466	1530	17	a	a	DET
ftr-466	1530	18	freestanding	freestande	VERB
ftr-466	1530	19	long	long	ADJ
ftr-466	1530	20	put	put	NOUN
ftr-466	1530	21	option	option	NOUN
ftr-466	1530	22	,	,	PUNCT
ftr-466	1530	23	that	that	PRON
ftr-466	1530	24	is	be	AUX
ftr-466	1530	25	offsetting	offset	VERB
ftr-466	1530	26	with	with	ADP
ftr-466	1530	27	respect	respect	NOUN
ftr-466	1530	28	to	to	ADP
ftr-466	1530	29	the	the	DET
ftr-466	1530	30	long	long	ADJ
ftr-466	1530	31	forward	forward	ADJ
ftr-466	1530	32	contract	contract	NOUN
ftr-466	1530	33	component	component	NOUN
ftr-466	1530	34	of	of	ADP
ftr-466	1530	35	the	the	DET
ftr-466	1530	36	gold	gold	NOUN
ftr-466	1530	37	note	note	NOUN
ftr-466	1530	38	with	with	ADP
ftr-466	1530	39	ncp	ncp	PROPN
ftr-466	1530	40	,	,	PUNCT
ftr-466	1530	41	then	then	ADV
ftr-466	1530	42	the	the	DET
ftr-466	1530	43	purchaser	purchaser	NOUN
ftr-466	1530	44	will	will	AUX
ftr-466	1530	45	not	not	PART
ftr-466	1530	46	be	be	AUX
ftr-466	1530	47	able	able	ADJ
ftr-466	1530	48	to	to	PART
ftr-466	1530	49	recognize	recognize	VERB
ftr-466	1530	50	loss	loss	NOUN
ftr-466	1530	51	on	on	ADP
ftr-466	1530	52	the	the	DET
ftr-466	1530	53	freestanding	freestande	VERB
ftr-466	1530	54	long	long	ADJ
ftr-466	1530	55	put	put	NOUN
ftr-466	1530	56	option	option	NOUN
ftr-466	1530	57	to	to	ADP
ftr-466	1530	58	the	the	DET
ftr-466	1530	59	extent	extent	NOUN
ftr-466	1530	60	there	there	PRON
ftr-466	1530	61	is	be	VERB
ftr-466	1530	62	unrecognized	unrecognized	ADJ
ftr-466	1530	63	gain	gain	NOUN
ftr-466	1530	64	in	in	ADP
ftr-466	1530	65	the	the	DET
ftr-466	1530	66	gold	gold	NOUN
ftr-466	1530	67	note	note	NOUN
ftr-466	1530	68	with	with	ADP
ftr-466	1530	69	ncp	ncp	PROPN
ftr-466	1530	70	,	,	PUNCT
ftr-466	1530	71	and	and	CCONJ
ftr-466	1530	72	vice	vice	ADV
ftr-466	1530	73	versa	versa	ADV
ftr-466	1530	74	.	.	PUNCT
ftr-466	1531	1	186	186	NUM
ftr-466	1531	2	185	185	NUM
ftr-466	1531	3	.	.	PUNCT
ftr-466	1532	1	if	if	SCONJ
ftr-466	1532	2	the	the	DET
ftr-466	1532	3	offsetting	offset	VERB
ftr-466	1532	4	positions	position	NOUN
ftr-466	1532	5	in	in	ADP
ftr-466	1532	6	the	the	DET
ftr-466	1532	7	above	above	ADJ
ftr-466	1532	8	example	example	NOUN
ftr-466	1532	9	were	be	AUX
ftr-466	1532	10	gold	gold	ADJ
ftr-466	1532	11	futures	future	NOUN
ftr-466	1532	12	contracts	contract	NOUN
ftr-466	1532	13	subject	subject	ADJ
ftr-466	1532	14	to	to	ADP
ftr-466	1532	15	§	§	PROPN
ftr-466	1532	16	1256	1256	NUM
ftr-466	1532	17	,	,	PUNCT
ftr-466	1532	18	then	then	ADV
ftr-466	1532	19	the	the	DET
ftr-466	1532	20	taxpayer	taxpayer	NOUN
ftr-466	1532	21	could	could	AUX
ftr-466	1532	22	elect	elect	VERB
ftr-466	1532	23	to	to	PART
ftr-466	1532	24	have	have	VERB
ftr-466	1532	25	§	§	PROPN
ftr-466	1532	26	1256	1256	NUM
ftr-466	1532	27	not	not	PART
ftr-466	1532	28	apply	apply	VERB
ftr-466	1532	29	with	with	ADP
ftr-466	1532	30	respect	respect	NOUN
ftr-466	1532	31	to	to	ADP
ftr-466	1532	32	those	those	DET
ftr-466	1532	33	futures	future	NOUN
ftr-466	1532	34	contracts	contract	NOUN
ftr-466	1532	35	.	.	PUNCT
ftr-466	1533	1	if	if	SCONJ
ftr-466	1533	2	the	the	DET
ftr-466	1533	3	taxpayer	taxpayer	NOUN
ftr-466	1533	4	did	do	AUX
ftr-466	1533	5	not	not	PART
ftr-466	1533	6	make	make	VERB
ftr-466	1533	7	that	that	DET
ftr-466	1533	8	election	election	NOUN
ftr-466	1533	9	,	,	PUNCT
ftr-466	1533	10	then	then	ADV
ftr-466	1533	11	any	any	DET
ftr-466	1533	12	losses	loss	NOUN
ftr-466	1533	13	recognized	recognize	VERB
ftr-466	1533	14	under	under	ADP
ftr-466	1533	15	the	the	DET
ftr-466	1533	16	mark	mark	NOUN
ftr-466	1533	17	-	-	PUNCT
ftr-466	1533	18	to	to	ADP
ftr-466	1533	19	-	-	PUNCT
ftr-466	1533	20	market	market	NOUN
ftr-466	1533	21	regime	regime	NOUN
ftr-466	1533	22	would	would	AUX
ftr-466	1533	23	be	be	AUX
ftr-466	1533	24	deferred	defer	VERB
ftr-466	1533	25	under	under	ADP
ftr-466	1533	26	§	§	PROPN
ftr-466	1533	27	1092	1092	NUM
ftr-466	1533	28	unless	unless	SCONJ
ftr-466	1533	29	the	the	DET
ftr-466	1533	30	taxpayer	taxpayer	NOUN
ftr-466	1533	31	elected	elect	VERB
ftr-466	1533	32	to	to	PART
ftr-466	1533	33	utilize	utilize	VERB
ftr-466	1533	34	straddle	straddle	NOUN
ftr-466	1533	35	-	-	PUNCT
ftr-466	1533	36	by	by	ADP
ftr-466	1533	37	-	-	PUNCT
ftr-466	1533	38	straddle	straddle	NOUN
ftr-466	1533	39	identification	identification	NOUN
ftr-466	1533	40	or	or	CCONJ
ftr-466	1533	41	a	a	DET
ftr-466	1533	42	mixed	mixed	ADJ
ftr-466	1533	43	straddle	straddle	NOUN
ftr-466	1533	44	account	account	NOUN
ftr-466	1533	45	under	under	ADP
ftr-466	1533	46	§	§	PROPN
ftr-466	1533	47	1092(b)(2	1092(b)(2	NUM
ftr-466	1533	48	)	)	PUNCT
ftr-466	1533	49	.	.	PUNCT
ftr-466	1534	1	either	either	PRON
ftr-466	1534	2	of	of	ADP
ftr-466	1534	3	those	those	DET
ftr-466	1534	4	alternatives	alternative	NOUN
ftr-466	1534	5	are	be	AUX
ftr-466	1534	6	beyond	beyond	ADP
ftr-466	1534	7	the	the	DET
ftr-466	1534	8	scope	scope	NOUN
ftr-466	1534	9	of	of	ADP
ftr-466	1534	10	this	this	DET
ftr-466	1534	11	article	article	NOUN
ftr-466	1534	12	.	.	PUNCT
ftr-466	1535	1	186	186	NUM
ftr-466	1535	2	.	.	PUNCT
ftr-466	1536	1	see	see	VERB
ftr-466	1536	2	irc	irc	PROPN
ftr-466	1536	3	§	§	PROPN
ftr-466	1536	4	1092(c)(2)(a	1092(c)(2)(a	NUM
ftr-466	1536	5	)	)	PUNCT
ftr-466	1536	6	.	.	PUNCT
ftr-466	1537	1	the	the	DET
ftr-466	1537	2	long	long	ADJ
ftr-466	1537	3	put	put	NOUN
ftr-466	1537	4	option	option	NOUN
ftr-466	1537	5	imbedded	imbed	VERB
ftr-466	1537	6	in	in	ADP
ftr-466	1537	7	the	the	DET
ftr-466	1537	8	gold	gold	NOUN
ftr-466	1537	9	note	note	NOUN
ftr-466	1537	10	with	with	ADP
ftr-466	1537	11	ncp	ncp	PROPN
ftr-466	1537	12	decreases	decrease	NOUN
ftr-466	1537	13	at	at	ADP
ftr-466	1537	14	least	least	ADJ
ftr-466	1537	15	some	some	PRON
ftr-466	1537	16	of	of	ADP
ftr-466	1537	17	the	the	DET
ftr-466	1537	18	risk	risk	NOUN
ftr-466	1537	19	of	of	ADP
ftr-466	1537	20	loss	loss	NOUN
ftr-466	1537	21	inherent	inherent	ADJ
ftr-466	1537	22	in	in	ADP
ftr-466	1537	23	holding	hold	VERB
ftr-466	1537	24	a	a	DET
ftr-466	1537	25	long	long	ADJ
ftr-466	1537	26	forward	forward	ADJ
ftr-466	1537	27	contract	contract	NOUN
ftr-466	1537	28	on	on	ADP
ftr-466	1537	29	gold	gold	NOUN
ftr-466	1537	30	.	.	PUNCT
ftr-466	1538	1	an	an	DET
ftr-466	1538	2	investor	investor	NOUN
ftr-466	1538	3	can	can	AUX
ftr-466	1538	4	encounter	encounter	VERB
ftr-466	1538	5	straddle	straddle	NOUN
ftr-466	1538	6	problems	problem	NOUN
ftr-466	1538	7	if	if	SCONJ
ftr-466	1538	8	she	she	PRON
ftr-466	1538	9	purchases	purchase	VERB
ftr-466	1538	10	a	a	DET
ftr-466	1538	11	gold	gold	NOUN
ftr-466	1538	12	note	note	NOUN
ftr-466	1538	13	with	with	ADP
ftr-466	1538	14	ncp	ncp	PROPN
ftr-466	1538	15	and	and	CCONJ
ftr-466	1538	16	then	then	ADV
ftr-466	1538	17	subsequently	subsequently	ADV
ftr-466	1538	18	purchases	purchase	VERB
ftr-466	1538	19	a	a	DET
ftr-466	1538	20	put	put	NOUN
ftr-466	1538	21	option	option	NOUN
ftr-466	1538	22	on	on	ADP
ftr-466	1538	23	gold	gold	NOUN
ftr-466	1538	24	(	(	PUNCT
ftr-466	1538	25	"	"	PUNCT
ftr-466	1538	26	free	free	ADJ
ftr-466	1538	27	-	-	PUNCT
ftr-466	1538	28	standing	stand	VERB
ftr-466	1538	29	put	put	NOUN
ftr-466	1538	30	option	option	NOUN
ftr-466	1538	31	"	"	PUNCT
ftr-466	1538	32	)	)	PUNCT
ftr-466	1538	33	.	.	PUNCT
ftr-466	1539	1	if	if	SCONJ
ftr-466	1539	2	the	the	DET
ftr-466	1539	3	freestanding	freestanding	NOUN
ftr-466	1539	4	put	put	NOUN
ftr-466	1539	5	option	option	NOUN
ftr-466	1539	6	eliminates	eliminate	VERB
ftr-466	1539	7	the	the	DET
ftr-466	1539	8	risk	risk	NOUN
ftr-466	1539	9	of	of	ADP
ftr-466	1539	10	loss	loss	NOUN
ftr-466	1539	11	remaining	remain	VERB
ftr-466	1539	12	in	in	ADP
ftr-466	1539	13	the	the	DET
ftr-466	1539	14	gold	gold	NOUN
ftr-466	1539	15	note	note	NOUN
ftr-466	1539	16	with	with	ADP
ftr-466	1539	17	ncp	ncp	PROPN
ftr-466	1539	18	,	,	PUNCT
ftr-466	1539	19	then	then	ADV
ftr-466	1539	20	the	the	DET
ftr-466	1539	21	free	free	ADV
ftr-466	1539	22	-	-	PUNCT
ftr-466	1539	23	standing	stand	VERB
ftr-466	1539	24	put	put	NOUN
ftr-466	1539	25	option	option	NOUN
ftr-466	1539	26	should	should	AUX
ftr-466	1539	27	be	be	AUX
ftr-466	1539	28	subject	subject	ADJ
ftr-466	1539	29	to	to	ADP
ftr-466	1539	30	the	the	DET
ftr-466	1539	31	straddle	straddle	NOUN
ftr-466	1539	32	rules	rule	NOUN
ftr-466	1539	33	.	.	PUNCT
ftr-466	1540	1	if	if	SCONJ
ftr-466	1540	2	,	,	PUNCT
ftr-466	1540	3	however	however	ADV
ftr-466	1540	4	,	,	PUNCT
ftr-466	1540	5	the	the	DET
ftr-466	1540	6	free	free	ADV
ftr-466	1540	7	-	-	PUNCT
ftr-466	1540	8	standing	stand	VERB
ftr-466	1540	9	put	put	NOUN
ftr-466	1540	10	option	option	NOUN
ftr-466	1540	11	has	have	VERB
ftr-466	1540	12	a	a	DET
ftr-466	1540	13	strike	strike	NOUN
ftr-466	1540	14	price	price	NOUN
ftr-466	1540	15	that	that	PRON
ftr-466	1540	16	exceeds	exceed	VERB
ftr-466	1540	17	the	the	DET
ftr-466	1540	18	difference	difference	NOUN
ftr-466	1540	19	between	between	ADP
ftr-466	1540	20	the	the	DET
ftr-466	1540	21	price	price	NOUN
ftr-466	1540	22	paid	pay	VERB
ftr-466	1540	23	for	for	ADP
ftr-466	1540	24	the	the	DET
ftr-466	1540	25	gold	gold	NOUN
ftr-466	1540	26	note	note	NOUN
ftr-466	1540	27	with	with	ADP
ftr-466	1540	28	ncp	ncp	PROPN
ftr-466	1540	29	and	and	CCONJ
ftr-466	1540	30	the	the	DET
ftr-466	1540	31	noncontingent	noncontingent	NOUN
ftr-466	1540	32	payment	payment	NOUN
ftr-466	1540	33	on	on	ADP
ftr-466	1540	34	that	that	DET
ftr-466	1540	35	note	note	NOUN
ftr-466	1540	36	,	,	PUNCT
ftr-466	1540	37	then	then	ADV
ftr-466	1540	38	(	(	PUNCT
ftr-466	1540	39	1	1	X
ftr-466	1540	40	)	)	PUNCT
ftr-466	1540	41	the	the	DET
ftr-466	1540	42	taxpayer	taxpayer	NOUN
ftr-466	1540	43	has	have	AUX
ftr-466	1540	44	increased	increase	VERB
ftr-466	1540	45	her	her	PRON
ftr-466	1540	46	risk	risk	NOUN
ftr-466	1540	47	of	of	ADP
ftr-466	1540	48	loss	loss	NOUN
ftr-466	1540	49	to	to	ADP
ftr-466	1540	50	the	the	DET
ftr-466	1540	51	extent	extent	NOUN
ftr-466	1540	52	of	of	ADP
ftr-466	1540	53	the	the	DET
ftr-466	1540	54	premium	premium	NOUN
ftr-466	1540	55	paid	pay	VERB
ftr-466	1540	56	for	for	ADP
ftr-466	1540	57	that	that	DET
ftr-466	1540	58	excess	excess	NOUN
ftr-466	1540	59	,	,	PUNCT
ftr-466	1540	60	and	and	CCONJ
ftr-466	1540	61	(	(	PUNCT
ftr-466	1540	62	2	2	X
ftr-466	1540	63	)	)	PUNCT
ftr-466	1540	64	the	the	DET
ftr-466	1540	65	taxpayer	taxpayer	NOUN
ftr-466	1540	66	should	should	AUX
ftr-466	1540	67	not	not	PART
ftr-466	1540	68	be	be	AUX
ftr-466	1540	69	subject	subject	ADJ
ftr-466	1540	70	to	to	ADP
ftr-466	1540	71	the	the	DET
ftr-466	1540	72	straddle	straddle	NOUN
ftr-466	1540	73	rules	rule	NOUN
ftr-466	1540	74	for	for	ADP
ftr-466	1540	75	the	the	DET
ftr-466	1540	76	loss	loss	NOUN
ftr-466	1540	77	recognized	recognize	VERB
ftr-466	1540	78	with	with	ADP
ftr-466	1540	79	respect	respect	NOUN
ftr-466	1540	80	to	to	ADP
ftr-466	1540	81	that	that	DET
ftr-466	1540	82	excess	excess	ADJ
ftr-466	1540	83	premium	premium	NOUN
ftr-466	1540	84	.	.	PUNCT
ftr-466	1541	1	these	these	DET
ftr-466	1541	2	conclusions	conclusion	NOUN
ftr-466	1541	3	employ	employ	VERB
ftr-466	1541	4	the	the	DET
ftr-466	1541	5	word	word	NOUN
ftr-466	1541	6	"	"	PUNCT
ftr-466	1541	7	should	should	AUX
ftr-466	1541	8	"	"	PUNCT
ftr-466	1541	9	instead	instead	ADV
ftr-466	1541	10	of	of	ADP
ftr-466	1541	11	"	"	PUNCT
ftr-466	1541	12	will	will	AUX
ftr-466	1541	13	"	"	PUNCT
ftr-466	1541	14	for	for	ADP
ftr-466	1541	15	a	a	DET
ftr-466	1541	16	simple	simple	ADJ
ftr-466	1541	17	reason	reason	NOUN
ftr-466	1541	18	.	.	PUNCT
ftr-466	1542	1	section	section	NOUN
ftr-466	1542	2	1092(c)(2)(b	1092(c)(2)(b	NUM
ftr-466	1542	3	)	)	PUNCT
ftr-466	1542	4	provides	provide	VERB
ftr-466	1542	5	"	"	PUNCT
ftr-466	1542	6	[	[	X
ftr-466	1542	7	i]f	i]f	X
ftr-466	1542	8	1	1	NUM
ftr-466	1542	9	or	or	CCONJ
ftr-466	1542	10	more	more	ADJ
ftr-466	1542	11	other	other	ADJ
ftr-466	1542	12	positions	position	NOUN
ftr-466	1542	13	offset	offset	VERB
ftr-466	1542	14	only	only	ADV
ftr-466	1542	15	a	a	DET
ftr-466	1542	16	portion	portion	NOUN
ftr-466	1542	17	of	of	ADP
ftr-466	1542	18	i	i	PRON
ftr-466	1542	19	or	or	CCONJ
ftr-466	1542	20	more	more	ADJ
ftr-466	1542	21	positions	position	NOUN
ftr-466	1542	22	,	,	PUNCT
ftr-466	1542	23	the	the	DET
ftr-466	1542	24	secretary	secretary	NOUN
ftr-466	1542	25	shall	shall	AUX
ftr-466	1542	26	by	by	ADP
ftr-466	1542	27	regulations	regulation	NOUN
ftr-466	1542	28	prescribe	prescribe	VERB
ftr-466	1542	29	the	the	DET
ftr-466	1542	30	method	method	NOUN
ftr-466	1542	31	for	for	ADP
ftr-466	1542	32	determining	determine	VERB
ftr-466	1542	33	the	the	DET
ftr-466	1542	34	portion	portion	NOUN
ftr-466	1542	35	of	of	ADP
ftr-466	1542	36	such	such	ADJ
ftr-466	1542	37	other	other	ADJ
ftr-466	1542	38	positions	position	NOUN
ftr-466	1542	39	which	which	PRON
ftr-466	1542	40	is	be	AUX
ftr-466	1542	41	to	to	PART
ftr-466	1542	42	be	be	AUX
ftr-466	1542	43	taken	take	VERB
ftr-466	1542	44	into	into	ADP
ftr-466	1542	45	account	account	NOUN
ftr-466	1542	46	for	for	ADP
ftr-466	1542	47	purposes	purpose	NOUN
ftr-466	1542	48	of	of	ADP
ftr-466	1542	49	this	this	DET
ftr-466	1542	50	section	section	NOUN
ftr-466	1542	51	.	.	PUNCT
ftr-466	1542	52	"	"	PUNCT
ftr-466	1543	1	[	[	X
ftr-466	1543	2	vol	vol	NOUN
ftr-466	1543	3	.	.	PUNCT
ftr-466	1543	4	3:8	3:8	NUM
ftr-466	1543	5	economically	economically	ADV
ftr-466	1543	6	equivalent	equivalent	ADJ
ftr-466	1543	7	financial	financial	ADJ
ftr-466	1543	8	instnmenis	instnmenis	PROPN
ftr-466	1543	9	an	an	DET
ftr-466	1543	10	investor	investor	NOUN
ftr-466	1543	11	can	can	AUX
ftr-466	1543	12	also	also	ADV
ftr-466	1543	13	enter	enter	VERB
ftr-466	1543	14	into	into	ADP
ftr-466	1543	15	a	a	DET
ftr-466	1543	16	position	position	NOUN
ftr-466	1543	17	that	that	PRON
ftr-466	1543	18	eliminates	eliminate	VERB
ftr-466	1543	19	her	her	PRON
ftr-466	1543	20	opportunity	opportunity	NOUN
ftr-466	1543	21	for	for	ADP
ftr-466	1543	22	gain	gain	NOUN
ftr-466	1543	23	(	(	PUNCT
ftr-466	1543	24	i.e.	i.e.	X
ftr-466	1543	25	,	,	PUNCT
ftr-466	1543	26	a	a	DET
ftr-466	1543	27	short	short	ADJ
ftr-466	1543	28	position	position	NOUN
ftr-466	1543	29	)	)	PUNCT
ftr-466	1543	30	on	on	ADP
ftr-466	1543	31	the	the	DET
ftr-466	1543	32	forward	forward	ADJ
ftr-466	1543	33	contract	contract	NOUN
ftr-466	1543	34	component	component	NOUN
ftr-466	1543	35	of	of	ADP
ftr-466	1543	36	the	the	DET
ftr-466	1543	37	gold	gold	NOUN
ftr-466	1543	38	note	note	NOUN
ftr-466	1543	39	with	with	ADP
ftr-466	1543	40	ncp	ncp	PROPN
ftr-466	1543	41	.	.	PUNCT
ftr-466	1544	1	for	for	ADP
ftr-466	1544	2	example	example	NOUN
ftr-466	1544	3	,	,	PUNCT
ftr-466	1544	4	an	an	DET
ftr-466	1544	5	investor	investor	NOUN
ftr-466	1544	6	could	could	AUX
ftr-466	1544	7	purchase	purchase	VERB
ftr-466	1544	8	a	a	DET
ftr-466	1544	9	gold	gold	NOUN
ftr-466	1544	10	note	note	NOUN
ftr-466	1544	11	with	with	ADP
ftr-466	1544	12	ncp	ncp	PROPN
ftr-466	1544	13	and	and	CCONJ
ftr-466	1544	14	then	then	ADV
ftr-466	1544	15	either	either	CCONJ
ftr-466	1544	16	(	(	PUNCT
ftr-466	1544	17	1	1	X
ftr-466	1544	18	)	)	PUNCT
ftr-466	1544	19	write	write	VERB
ftr-466	1544	20	a	a	DET
ftr-466	1544	21	cash	cash	NOUN
ftr-466	1544	22	-	-	PUNCT
ftr-466	1544	23	settled	settle	VERB
ftr-466	1544	24	call	call	NOUN
ftr-466	1544	25	option	option	NOUN
ftr-466	1544	26	on	on	ADP
ftr-466	1544	27	gold	gold	NOUN
ftr-466	1544	28	or	or	CCONJ
ftr-466	1544	29	(	(	PUNCT
ftr-466	1544	30	2	2	X
ftr-466	1544	31	)	)	PUNCT
ftr-466	1544	32	enter	enter	VERB
ftr-466	1544	33	into	into	ADP
ftr-466	1544	34	a	a	DET
ftr-466	1544	35	short	short	ADJ
ftr-466	1544	36	,	,	PUNCT
ftr-466	1544	37	cash	cash	NOUN
ftr-466	1544	38	-	-	PUNCT
ftr-466	1544	39	settled	settle	VERB
ftr-466	1544	40	forward	forward	ADJ
ftr-466	1544	41	contract	contract	NOUN
ftr-466	1544	42	on	on	ADP
ftr-466	1544	43	gold	gold	NOUN
ftr-466	1544	44	.	.	PUNCT
ftr-466	1545	1	if	if	SCONJ
ftr-466	1545	2	that	that	DET
ftr-466	1545	3	investor	investor	NOUN
ftr-466	1545	4	terminates	terminate	VERB
ftr-466	1545	5	either	either	PRON
ftr-466	1545	6	of	of	ADP
ftr-466	1545	7	these	these	DET
ftr-466	1545	8	short	short	ADJ
ftr-466	1545	9	positions	position	NOUN
ftr-466	1545	10	at	at	ADP
ftr-466	1545	11	a	a	DET
ftr-466	1545	12	loss	loss	NOUN
ftr-466	1545	13	,	,	PUNCT
ftr-466	1545	14	then	then	ADV
ftr-466	1545	15	she	she	PRON
ftr-466	1545	16	will	will	AUX
ftr-466	1545	17	not	not	PART
ftr-466	1545	18	be	be	AUX
ftr-466	1545	19	able	able	ADJ
ftr-466	1545	20	to	to	PART
ftr-466	1545	21	recognize	recognize	VERB
ftr-466	1545	22	that	that	DET
ftr-466	1545	23	loss	loss	NOUN
ftr-466	1545	24	to	to	ADP
ftr-466	1545	25	the	the	DET
ftr-466	1545	26	extent	extent	NOUN
ftr-466	1545	27	there	there	PRON
ftr-466	1545	28	is	be	VERB
ftr-466	1545	29	unrecognized	unrecognized	ADJ
ftr-466	1545	30	gain	gain	NOUN
ftr-466	1545	31	in	in	ADP
ftr-466	1545	32	the	the	DET
ftr-466	1545	33	gold	gold	NOUN
ftr-466	1545	34	note	note	NOUN
ftr-466	1545	35	with	with	ADP
ftr-466	1545	36	ncp	ncp	PROPN
ftr-466	1545	37	,	,	PUNCT
ftr-466	1545	38	and	and	CCONJ
ftr-466	1545	39	vice	vice	ADV
ftr-466	1545	40	versa	versa	ADV
ftr-466	1545	41	.	.	PUNCT
ftr-466	1546	1	'8	'8	PROPN
ftr-466	1546	2	t	t	PROPN
ftr-466	1546	3	c.	c.	NOUN
ftr-466	1546	4	recommendations	recommendation	NOUN
ftr-466	1546	5	for	for	ADP
ftr-466	1546	6	equity	equity	NOUN
ftr-466	1546	7	swaps	swap	NOUN
ftr-466	1546	8	1	1	NUM
ftr-466	1546	9	.	.	PUNCT
ftr-466	1547	1	recommendations	recommendation	NOUN
ftr-466	1547	2	a.	a.	NOUN
ftr-466	1547	3	introduction.-the	introduction.-the	DET
ftr-466	1547	4	main	main	ADJ
ftr-466	1547	5	difference	difference	NOUN
ftr-466	1547	6	between	between	ADP
ftr-466	1547	7	gold	gold	NOUN
ftr-466	1547	8	notes	note	NOUN
ftr-466	1547	9	and	and	CCONJ
ftr-466	1547	10	equity	equity	NOUN
ftr-466	1547	11	swaps	swap	NOUN
ftr-466	1547	12	is	be	AUX
ftr-466	1547	13	that	that	SCONJ
ftr-466	1547	14	there	there	PRON
ftr-466	1547	15	exists	exist	VERB
ftr-466	1547	16	a	a	DET
ftr-466	1547	17	system	system	NOUN
ftr-466	1547	18	governing	govern	VERB
ftr-466	1547	19	the	the	DET
ftr-466	1547	20	timing	timing	NOUN
ftr-466	1547	21	of	of	ADP
ftr-466	1547	22	income	income	NOUN
ftr-466	1547	23	from	from	ADP
ftr-466	1547	24	equity	equity	NOUN
ftr-466	1547	25	swaps	swap	NOUN
ftr-466	1547	26	.	.	PUNCT
ftr-466	1548	1	this	this	DET
ftr-466	1548	2	article	article	NOUN
ftr-466	1548	3	does	do	AUX
ftr-466	1548	4	not	not	PART
ftr-466	1548	5	recommend	recommend	VERB
ftr-466	1548	6	changing	change	VERB
ftr-466	1548	7	that	that	SCONJ
ftr-466	1548	8	timing	timing	NOUN
ftr-466	1548	9	system	system	NOUN
ftr-466	1548	10	.	.	PUNCT
ftr-466	1549	1	rather	rather	ADV
ftr-466	1549	2	,	,	PUNCT
ftr-466	1549	3	this	this	DET
ftr-466	1549	4	article	article	NOUN
ftr-466	1549	5	only	only	ADV
ftr-466	1549	6	recommends	recommend	VERB
ftr-466	1549	7	changes	change	NOUN
ftr-466	1549	8	to	to	ADP
ftr-466	1549	9	the	the	DET
ftr-466	1549	10	rules	rule	NOUN
ftr-466	1549	11	governing	govern	VERB
ftr-466	1549	12	the	the	DET
ftr-466	1549	13	character	character	NOUN
ftr-466	1549	14	and	and	CCONJ
ftr-466	1549	15	source	source	NOUN
ftr-466	1549	16	of	of	ADP
ftr-466	1549	17	income	income	NOUN
ftr-466	1549	18	from	from	ADP
ftr-466	1549	19	equity	equity	NOUN
ftr-466	1549	20	swaps	swap	NOUN
ftr-466	1549	21	.	.	PUNCT
ftr-466	1550	1	with	with	ADP
ftr-466	1550	2	respect	respect	NOUN
ftr-466	1550	3	to	to	ADP
ftr-466	1550	4	a	a	DET
ftr-466	1550	5	private	private	ADJ
ftr-466	1550	6	investor	investor	NOUN
ftr-466	1550	7	who	who	PRON
ftr-466	1550	8	purchases	purchase	VERB
ftr-466	1550	9	a	a	DET
ftr-466	1550	10	long	long	ADJ
ftr-466	1550	11	equity	equity	NOUN
ftr-466	1550	12	swap	swap	NOUN
ftr-466	1550	13	from	from	ADP
ftr-466	1550	14	another	another	DET
ftr-466	1550	15	private	private	ADJ
ftr-466	1550	16	investor	investor	NOUN
ftr-466	1550	17	,	,	PUNCT
ftr-466	1550	18	the	the	DET
ftr-466	1550	19	main	main	ADJ
ftr-466	1550	20	issue	issue	NOUN
ftr-466	1550	21	will	will	AUX
ftr-466	1550	22	center	center	VERB
ftr-466	1550	23	on	on	ADP
ftr-466	1550	24	whether	whether	SCONJ
ftr-466	1550	25	that	that	DET
ftr-466	1550	26	other	other	ADJ
ftr-466	1550	27	private	private	ADJ
ftr-466	1550	28	investor	investor	NOUN
ftr-466	1550	29	liquidated	liquidate	VERB
ftr-466	1550	30	any	any	DET
ftr-466	1550	31	investment	investment	NOUN
ftr-466	1550	32	that	that	PRON
ftr-466	1550	33	she	she	PRON
ftr-466	1550	34	may	may	AUX
ftr-466	1550	35	have	have	AUX
ftr-466	1550	36	had	have	VERB
ftr-466	1550	37	in	in	ADP
ftr-466	1550	38	the	the	DET
ftr-466	1550	39	underlying	underlie	VERB
ftr-466	1550	40	property	property	NOUN
ftr-466	1550	41	.	.	PUNCT
ftr-466	1551	1	"r	"r	NOUN
ftr-466	1551	2	that	that	DET
ftr-466	1551	3	issue	issue	NOUN
ftr-466	1551	4	is	be	AUX
ftr-466	1551	5	beyond	beyond	ADP
ftr-466	1551	6	the	the	DET
ftr-466	1551	7	scope	scope	NOUN
ftr-466	1551	8	of	of	ADP
ftr-466	1551	9	this	this	DET
ftr-466	1551	10	article	article	NOUN
ftr-466	1551	11	.	.	PUNCT
ftr-466	1552	1	b.	b.	PROPN
ftr-466	1552	2	character.-long	character.-long	PROPN
ftr-466	1552	3	equity	equity	NOUN
ftr-466	1552	4	swaps	swap	NOUN
ftr-466	1552	5	should	should	AUX
ftr-466	1552	6	be	be	AUX
ftr-466	1552	7	treated	treat	VERB
ftr-466	1552	8	for	for	ADP
ftr-466	1552	9	tax	tax	NOUN
ftr-466	1552	10	purposes	purpose	NOUN
ftr-466	1552	11	as	as	ADP
ftr-466	1552	12	a	a	DET
ftr-466	1552	13	series	series	NOUN
ftr-466	1552	14	of	of	ADP
ftr-466	1552	15	cash	cash	NOUN
ftr-466	1552	16	-	-	PUNCT
ftr-466	1552	17	settled	settle	VERB
ftr-466	1552	18	forward	forward	ADJ
ftr-466	1552	19	contracts	contract	NOUN
ftr-466	1552	20	.	.	PUNCT
ftr-466	1553	1	therefore	therefore	ADV
ftr-466	1553	2	,	,	PUNCT
ftr-466	1553	3	the	the	DET
ftr-466	1553	4	character	character	NOUN
ftr-466	1553	5	of	of	ADP
ftr-466	1553	6	items	item	NOUN
ftr-466	1553	7	of	of	ADP
ftr-466	1553	8	income	income	NOUN
ftr-466	1553	9	,	,	PUNCT
ftr-466	1553	10	as	as	ADV
ftr-466	1553	11	well	well	ADV
ftr-466	1553	12	as	as	ADP
ftr-466	1553	13	loss	loss	NOUN
ftr-466	1553	14	,	,	PUNCT
ftr-466	1553	15	from	from	ADP
ftr-466	1553	16	equity	equity	NOUN
ftr-466	1553	17	swaps	swap	NOUN
ftr-466	1553	18	should	should	AUX
ftr-466	1553	19	be	be	AUX
ftr-466	1553	20	determined	determine	VERB
ftr-466	1553	21	under	under	ADP
ftr-466	1553	22	section	section	NOUN
ftr-466	1553	23	1234a	1234a	NUM
ftr-466	1553	24	.	.	PUNCT
ftr-466	1554	1	if	if	SCONJ
ftr-466	1554	2	the	the	DET
ftr-466	1554	3	purchaser	purchaser	NOUN
ftr-466	1554	4	of	of	ADP
ftr-466	1554	5	a	a	DET
ftr-466	1554	6	long	long	ADJ
ftr-466	1554	7	equity	equity	NOUN
ftr-466	1554	8	swap	swap	NOUN
ftr-466	1554	9	also	also	ADV
ftr-466	1554	10	purchases	purchase	VERB
ftr-466	1554	11	the	the	DET
ftr-466	1554	12	right	right	NOUN
ftr-466	1554	13	to	to	PART
ftr-466	1554	14	receive	receive	VERB
ftr-466	1554	15	a	a	DET
ftr-466	1554	16	minimum	minimum	ADJ
ftr-466	1554	17	amount	amount	NOUN
ftr-466	1554	18	of	of	ADP
ftr-466	1554	19	income	income	NOUN
ftr-466	1554	20	from	from	ADP
ftr-466	1554	21	her	her	PRON
ftr-466	1554	22	counterparty	counterparty	NOUN
ftr-466	1554	23	,	,	PUNCT
ftr-466	1554	24	then	then	ADV
ftr-466	1554	25	the	the	DET
ftr-466	1554	26	equity	equity	NOUN
ftr-466	1554	27	swap	swap	NOUN
ftr-466	1554	28	should	should	AUX
ftr-466	1554	29	be	be	AUX
ftr-466	1554	30	treated	treat	VERB
ftr-466	1554	31	in	in	ADP
ftr-466	1554	32	the	the	DET
ftr-466	1554	33	same	same	ADJ
ftr-466	1554	34	way	way	NOUN
ftr-466	1554	35	as	as	ADP
ftr-466	1554	36	a	a	DET
ftr-466	1554	37	gold	gold	NOUN
ftr-466	1554	38	note	note	NOUN
ftr-466	1554	39	with	with	ADP
ftr-466	1554	40	ncp	ncp	PROPN
ftr-466	1554	41	.	.	PUNCT
ftr-466	1555	1	'89	'89	NUM
ftr-466	1556	1	these	these	DET
ftr-466	1556	2	two	two	NUM
ftr-466	1556	3	recommendations	recommendation	NOUN
ftr-466	1556	4	will	will	AUX
ftr-466	1556	5	insure	insure	VERB
ftr-466	1556	6	that	that	SCONJ
ftr-466	1556	7	equity	equity	NOUN
ftr-466	1556	8	swaps	swap	NOUN
ftr-466	1556	9	receive	receive	VERB
ftr-466	1556	10	the	the	DET
ftr-466	1556	11	same	same	ADJ
ftr-466	1556	12	tax	tax	NOUN
ftr-466	1556	13	the	the	DET
ftr-466	1556	14	service	service	NOUN
ftr-466	1556	15	has	have	VERB
ftr-466	1556	16	yet	yet	ADV
ftr-466	1556	17	to	to	PART
ftr-466	1556	18	issue	issue	VERB
ftr-466	1556	19	regulations	regulation	NOUN
ftr-466	1556	20	under	under	ADP
ftr-466	1556	21	that	that	DET
ftr-466	1556	22	section	section	NOUN
ftr-466	1556	23	.	.	PUNCT
ftr-466	1557	1	thus	thus	ADV
ftr-466	1557	2	,	,	PUNCT
ftr-466	1557	3	it	it	PRON
ftr-466	1557	4	appears	appear	VERB
ftr-466	1557	5	that	that	SCONJ
ftr-466	1557	6	,	,	PUNCT
ftr-466	1557	7	if	if	SCONJ
ftr-466	1557	8	a	a	DET
ftr-466	1557	9	position	position	NOUN
ftr-466	1557	10	,	,	PUNCT
ftr-466	1557	11	such	such	ADJ
ftr-466	1557	12	as	as	ADP
ftr-466	1557	13	the	the	DET
ftr-466	1557	14	free	free	ADV
ftr-466	1557	15	-	-	PUNCT
ftr-466	1557	16	standing	stand	VERB
ftr-466	1557	17	put	put	NOUN
ftr-466	1557	18	option	option	NOUN
ftr-466	1557	19	,	,	PUNCT
ftr-466	1557	20	is	be	AUX
ftr-466	1557	21	only	only	ADV
ftr-466	1557	22	offsetting	offset	VERB
ftr-466	1557	23	with	with	ADP
ftr-466	1557	24	respect	respect	NOUN
ftr-466	1557	25	to	to	ADP
ftr-466	1557	26	a	a	DET
ftr-466	1557	27	portion	portion	NOUN
ftr-466	1557	28	of	of	ADP
ftr-466	1557	29	another	another	DET
ftr-466	1557	30	position	position	NOUN
ftr-466	1557	31	(	(	PUNCT
ftr-466	1557	32	e.g.	e.g.	ADV
ftr-466	1557	33	,	,	PUNCT
ftr-466	1557	34	a	a	DET
ftr-466	1557	35	long	long	ADJ
ftr-466	1557	36	forward	forward	ADJ
ftr-466	1557	37	contract	contract	NOUN
ftr-466	1557	38	)	)	PUNCT
ftr-466	1557	39	,	,	PUNCT
ftr-466	1557	40	any	any	DET
ftr-466	1557	41	loss	loss	NOUN
ftr-466	1557	42	on	on	ADP
ftr-466	1557	43	such	such	ADJ
ftr-466	1557	44	position	position	NOUN
ftr-466	1557	45	will	will	AUX
ftr-466	1557	46	be	be	AUX
ftr-466	1557	47	deferred	defer	VERB
ftr-466	1557	48	to	to	ADP
ftr-466	1557	49	the	the	DET
ftr-466	1557	50	full	full	ADJ
ftr-466	1557	51	extent	extent	NOUN
ftr-466	1557	52	of	of	ADP
ftr-466	1557	53	the	the	DET
ftr-466	1557	54	unrecognized	unrecognized	ADJ
ftr-466	1557	55	gain	gain	NOUN
ftr-466	1557	56	in	in	ADP
ftr-466	1557	57	that	that	DET
ftr-466	1557	58	other	other	ADJ
ftr-466	1557	59	position	position	NOUN
ftr-466	1557	60	.	.	PUNCT
ftr-466	1558	1	187	187	NUM
ftr-466	1558	2	.	.	PUNCT
ftr-466	1559	1	see	see	VERB
ftr-466	1559	2	supra	supra	PROPN
ftr-466	1559	3	note	note	PROPN
ftr-466	1559	4	186	186	NUM
ftr-466	1559	5	.	.	PUNCT
ftr-466	1560	1	188	188	NUM
ftr-466	1560	2	.	.	PUNCT
ftr-466	1561	1	see	see	VERB
ftr-466	1561	2	bruce	bruce	PROPN
ftr-466	1561	3	kayle	kayle	PROPN
ftr-466	1561	4	,	,	PUNCT
ftr-466	1561	5	will	will	AUX
ftr-466	1561	6	the	the	DET
ftr-466	1561	7	real	real	ADJ
ftr-466	1561	8	lender	lender	NOUN
ftr-466	1561	9	please	please	INTJ
ftr-466	1561	10	stand	stand	VERB
ftr-466	1561	11	up	up	ADP
ftr-466	1561	12	?	?	PUNCT
ftr-466	1562	1	the	the	DET
ftr-466	1562	2	federal	federal	ADJ
ftr-466	1562	3	income	income	NOUN
ftr-466	1562	4	tax	tax	NOUN
ftr-466	1562	5	treatment	treatment	NOUN
ftr-466	1562	6	of	of	ADP
ftr-466	1562	7	credit	credit	NOUN
ftr-466	1562	8	derivative	derivative	ADJ
ftr-466	1562	9	transactions	transaction	NOUN
ftr-466	1562	10	,	,	PUNCT
ftr-466	1562	11	50	50	NUM
ftr-466	1562	12	tax	tax	NOUN
ftr-466	1562	13	law	law	NOUN
ftr-466	1562	14	.	.	PUNCT
ftr-466	1563	1	569	569	NUM
ftr-466	1563	2	.	.	X
ftr-466	1564	1	579	579	NUM
ftr-466	1564	2	(	(	PUNCT
ftr-466	1564	3	1997	1997	NUM
ftr-466	1564	4	)	)	PUNCT
ftr-466	1564	5	.	.	PUNCT
ftr-466	1565	1	189	189	NUM
ftr-466	1565	2	.	.	PUNCT
ftr-466	1566	1	the	the	DET
ftr-466	1566	2	right	right	NOUN
ftr-466	1566	3	to	to	PART
ftr-466	1566	4	receive	receive	VERB
ftr-466	1566	5	a	a	DET
ftr-466	1566	6	specific	specific	ADJ
ftr-466	1566	7	amount	amount	NOUN
ftr-466	1566	8	of	of	ADP
ftr-466	1566	9	money	money	NOUN
ftr-466	1566	10	under	under	ADP
ftr-466	1566	11	a	a	DET
ftr-466	1566	12	notional	notional	ADJ
ftr-466	1566	13	principal	principal	ADJ
ftr-466	1566	14	contract	contract	NOUN
ftr-466	1566	15	is	be	AUX
ftr-466	1566	16	known	know	VERB
ftr-466	1566	17	as	as	ADP
ftr-466	1566	18	a	a	DET
ftr-466	1566	19	"	"	PUNCT
ftr-466	1566	20	floor	floor	NOUN
ftr-466	1566	21	.	.	PUNCT
ftr-466	1566	22	"	"	PUNCT
ftr-466	1567	1	a	a	DET
ftr-466	1567	2	floor	floor	NOUN
ftr-466	1567	3	is	be	AUX
ftr-466	1567	4	economically	economically	ADV
ftr-466	1567	5	equivalent	equivalent	ADJ
ftr-466	1567	6	to	to	ADP
ftr-466	1567	7	a	a	DET
ftr-466	1567	8	series	series	NOUN
ftr-466	1567	9	of	of	ADP
ftr-466	1567	10	cash	cash	NOUN
ftr-466	1567	11	-	-	PUNCT
ftr-466	1567	12	settled	settle	VERB
ftr-466	1567	13	put	put	NOUN
ftr-466	1567	14	options	option	NOUN
ftr-466	1567	15	.	.	PUNCT
ftr-466	1568	1	for	for	ADP
ftr-466	1568	2	that	that	DET
ftr-466	1568	3	reason	reason	NOUN
ftr-466	1568	4	,	,	PUNCT
ftr-466	1568	5	where	where	SCONJ
ftr-466	1568	6	an	an	DET
ftr-466	1568	7	investor	investor	NOUN
ftr-466	1568	8	enters	enter	VERB
ftr-466	1568	9	into	into	ADP
ftr-466	1568	10	an	an	DET
ftr-466	1568	11	equity	equity	NOUN
ftr-466	1568	12	swap	swap	NOUN
ftr-466	1568	13	that	that	PRON
ftr-466	1568	14	entitles	entitle	VERB
ftr-466	1568	15	him	he	PRON
ftr-466	1568	16	to	to	ADP
ftr-466	1568	17	a	a	DET
ftr-466	1568	18	minimum	minimum	ADJ
ftr-466	1568	19	return	return	NOUN
ftr-466	1568	20	on	on	ADP
ftr-466	1568	21	each	each	DET
ftr-466	1568	22	swap	swap	NOUN
ftr-466	1568	23	payment	payment	NOUN
ftr-466	1568	24	(	(	PUNCT
ftr-466	1568	25	or	or	CCONJ
ftr-466	1568	26	the	the	DET
ftr-466	1568	27	equity	equity	NOUN
ftr-466	1568	28	swap	swap	NOUN
ftr-466	1568	29	as	as	ADP
ftr-466	1568	30	a	a	DET
ftr-466	1568	31	whole	whole	NOUN
ftr-466	1568	32	)	)	PUNCT
ftr-466	1568	33	,	,	PUNCT
ftr-466	1568	34	the	the	DET
ftr-466	1568	35	swap	swap	NOUN
ftr-466	1568	36	and	and	CCONJ
ftr-466	1568	37	the	the	DET
ftr-466	1568	38	floor	floor	NOUN
ftr-466	1568	39	should	should	AUX
ftr-466	1568	40	be	be	AUX
ftr-466	1568	41	coupled	couple	VERB
ftr-466	1568	42	,	,	PUNCT
ftr-466	1568	43	and	and	CCONJ
ftr-466	1568	44	any	any	DET
ftr-466	1568	45	gain	gain	NOUN
ftr-466	1568	46	or	or	CCONJ
ftr-466	1568	47	loss	loss	NOUN
ftr-466	1568	48	on	on	ADP
ftr-466	1568	49	that	that	DET
ftr-466	1568	50	position	position	NOUN
ftr-466	1568	51	should	should	AUX
ftr-466	1568	52	be	be	AUX
ftr-466	1568	53	treated	treat	VERB
ftr-466	1568	54	as	as	ADP
ftr-466	1568	55	capital	capital	NOUN
ftr-466	1568	56	under	under	ADP
ftr-466	1568	57	§	§	NOUN
ftr-466	1568	58	§	§	NOUN
ftr-466	1568	59	1234(a	1234(a	NUM
ftr-466	1568	60	)	)	PUNCT
ftr-466	1568	61	and	and	CCONJ
ftr-466	1568	62	1234a	1234a	NUM
ftr-466	1568	63	.	.	PUNCT
ftr-466	1569	1	19971	19971	NUM
ftr-466	1569	2	florida	florida	PROPN
ftr-466	1569	3	tax	tax	NOUN
ftr-466	1569	4	review	review	NOUN
ftr-466	1569	5	treatment	treatment	NOUN
ftr-466	1569	6	accorded	accord	VERB
ftr-466	1569	7	gold	gold	NOUN
ftr-466	1569	8	notes	note	NOUN
ftr-466	1569	9	,	,	PUNCT
ftr-466	1569	10	and	and	CCONJ
ftr-466	1569	11	that	that	SCONJ
ftr-466	1569	12	equity	equity	NOUN
ftr-466	1569	13	swaps	swap	NOUN
ftr-466	1569	14	with	with	ADP
ftr-466	1569	15	floors	floor	NOUN
ftr-466	1569	16	will	will	AUX
ftr-466	1569	17	receive	receive	VERB
ftr-466	1569	18	the	the	DET
ftr-466	1569	19	same	same	ADJ
ftr-466	1569	20	tax	tax	NOUN
ftr-466	1569	21	treatment	treatment	NOUN
ftr-466	1569	22	as	as	ADP
ftr-466	1569	23	gold	gold	NOUN
ftr-466	1569	24	notes	note	NOUN
ftr-466	1569	25	with	with	ADP
ftr-466	1569	26	ncp	ncp	PROPN
ftr-466	1569	27	.	.	PUNCT
ftr-466	1570	1	c.	c.	PROPN
ftr-466	1570	2	source.-equity	source.-equity	PROPN
ftr-466	1570	3	swaps	swap	NOUN
ftr-466	1570	4	should	should	AUX
ftr-466	1570	5	be	be	AUX
ftr-466	1570	6	subject	subject	ADJ
ftr-466	1570	7	to	to	ADP
ftr-466	1570	8	the	the	DET
ftr-466	1570	9	same	same	ADJ
ftr-466	1570	10	sourcing	sourcing	NOUN
ftr-466	1570	11	rules	rule	NOUN
ftr-466	1570	12	applicable	applicable	ADJ
ftr-466	1570	13	to	to	ADP
ftr-466	1570	14	forward	forward	ADJ
ftr-466	1570	15	contracts	contract	NOUN
ftr-466	1570	16	.	.	PUNCT
ftr-466	1571	1	for	for	ADP
ftr-466	1571	2	example	example	NOUN
ftr-466	1571	3	,	,	PUNCT
ftr-466	1571	4	a	a	DET
ftr-466	1571	5	long	long	ADJ
ftr-466	1571	6	equity	equity	NOUN
ftr-466	1571	7	swap	swap	NOUN
ftr-466	1571	8	into	into	ADP
ftr-466	1571	9	u.s	u.s	PROPN
ftr-466	1571	10	.	.	PROPN
ftr-466	1571	11	real	real	ADJ
ftr-466	1571	12	estate	estate	NOUN
ftr-466	1571	13	should	should	AUX
ftr-466	1571	14	be	be	AUX
ftr-466	1571	15	sourced	source	VERB
ftr-466	1571	16	in	in	ADP
ftr-466	1571	17	the	the	DET
ftr-466	1571	18	same	same	ADJ
ftr-466	1571	19	manner	manner	NOUN
ftr-466	1571	20	as	as	ADP
ftr-466	1571	21	a	a	DET
ftr-466	1571	22	long	long	ADJ
ftr-466	1571	23	forward	forward	ADJ
ftr-466	1571	24	contract	contract	NOUN
ftr-466	1571	25	on	on	ADP
ftr-466	1571	26	u.s	u.s	PROPN
ftr-466	1571	27	.	.	PROPN
ftr-466	1571	28	real	real	ADJ
ftr-466	1571	29	estate	estate	NOUN
ftr-466	1571	30	.	.	PUNCT
ftr-466	1572	1	to	to	ADP
ftr-466	1572	2	the	the	DET
ftr-466	1572	3	extent	extent	NOUN
ftr-466	1572	4	that	that	SCONJ
ftr-466	1572	5	the	the	DET
ftr-466	1572	6	sale	sale	NOUN
ftr-466	1572	7	or	or	CCONJ
ftr-466	1572	8	exchange	exchange	NOUN
ftr-466	1572	9	of	of	ADP
ftr-466	1572	10	a	a	DET
ftr-466	1572	11	forward	forward	ADJ
ftr-466	1572	12	contract	contract	NOUN
ftr-466	1572	13	would	would	AUX
ftr-466	1572	14	give	give	VERB
ftr-466	1572	15	rise	rise	NOUN
ftr-466	1572	16	to	to	ADP
ftr-466	1572	17	foreign	foreign	ADJ
ftr-466	1572	18	source	source	NOUN
ftr-466	1572	19	income	income	NOUN
ftr-466	1572	20	,	,	PUNCT
ftr-466	1572	21	then	then	ADV
ftr-466	1572	22	the	the	DET
ftr-466	1572	23	payments	payment	NOUN
ftr-466	1572	24	received	receive	VERB
ftr-466	1572	25	under	under	ADP
ftr-466	1572	26	an	an	DET
ftr-466	1572	27	equity	equity	NOUN
ftr-466	1572	28	swap	swap	NOUN
ftr-466	1572	29	should	should	AUX
ftr-466	1572	30	give	give	VERB
ftr-466	1572	31	rise	rise	NOUN
ftr-466	1572	32	to	to	ADP
ftr-466	1572	33	foreign	foreign	ADJ
ftr-466	1572	34	source	source	NOUN
ftr-466	1572	35	income	income	NOUN
ftr-466	1572	36	.	.	PUNCT
ftr-466	1573	1	the	the	DET
ftr-466	1573	2	above	above	ADJ
ftr-466	1573	3	discussion	discussion	NOUN
ftr-466	1573	4	indicates	indicate	VERB
ftr-466	1573	5	that	that	SCONJ
ftr-466	1573	6	sourcing	source	VERB
ftr-466	1573	7	all	all	DET
ftr-466	1573	8	equity	equity	NOUN
ftr-466	1573	9	swap	swap	NOUN
ftr-466	1573	10	income	income	NOUN
ftr-466	1573	11	to	to	ADP
ftr-466	1573	12	the	the	DET
ftr-466	1573	13	residence	residence	NOUN
ftr-466	1573	14	of	of	ADP
ftr-466	1573	15	the	the	DET
ftr-466	1573	16	recipient	recipient	NOUN
ftr-466	1573	17	can	can	AUX
ftr-466	1573	18	give	give	VERB
ftr-466	1573	19	rise	rise	NOUN
ftr-466	1573	20	to	to	ADP
ftr-466	1573	21	abuse	abuse	NOUN
ftr-466	1573	22	.	.	PUNCT
ftr-466	1574	1	9	9	NUM
ftr-466	1574	2	'	'	PUNCT
ftr-466	1574	3	this	this	DET
ftr-466	1574	4	article	article	NOUN
ftr-466	1574	5	recommends	recommend	VERB
ftr-466	1574	6	that	that	SCONJ
ftr-466	1574	7	the	the	DET
ftr-466	1574	8	portion	portion	NOUN
ftr-466	1574	9	of	of	ADP
ftr-466	1574	10	an	an	DET
ftr-466	1574	11	equity	equity	NOUN
ftr-466	1574	12	swap	swap	NOUN
ftr-466	1574	13	payment	payment	NOUN
ftr-466	1574	14	that	that	PRON
ftr-466	1574	15	represents	represent	VERB
ftr-466	1574	16	income	income	NOUN
ftr-466	1574	17	from	from	ADP
ftr-466	1574	18	the	the	DET
ftr-466	1574	19	underlying	underlie	VERB
ftr-466	1574	20	property	property	NOUN
ftr-466	1574	21	(	(	PUNCT
ftr-466	1574	22	e.g.	e.g.	ADV
ftr-466	1574	23	,	,	PUNCT
ftr-466	1574	24	dividends	dividend	NOUN
ftr-466	1574	25	)	)	PUNCT
ftr-466	1574	26	should	should	AUX
ftr-466	1574	27	be	be	AUX
ftr-466	1574	28	(	(	PUNCT
ftr-466	1574	29	1	1	X
ftr-466	1574	30	)	)	PUNCT
ftr-466	1574	31	treated	treat	VERB
ftr-466	1574	32	as	as	ADP
ftr-466	1574	33	a	a	DET
ftr-466	1574	34	separate	separate	ADJ
ftr-466	1574	35	payment	payment	NOUN
ftr-466	1574	36	outside	outside	ADP
ftr-466	1574	37	the	the	DET
ftr-466	1574	38	equity	equity	NOUN
ftr-466	1574	39	swap	swap	NOUN
ftr-466	1574	40	and	and	CCONJ
ftr-466	1574	41	(	(	PUNCT
ftr-466	1574	42	2	2	X
ftr-466	1574	43	)	)	PUNCT
ftr-466	1574	44	sourced	source	VERB
ftr-466	1574	45	in	in	ADP
ftr-466	1574	46	the	the	DET
ftr-466	1574	47	same	same	ADJ
ftr-466	1574	48	way	way	NOUN
ftr-466	1574	49	as	as	SCONJ
ftr-466	1574	50	the	the	DET
ftr-466	1574	51	income	income	NOUN
ftr-466	1574	52	from	from	ADP
ftr-466	1574	53	the	the	DET
ftr-466	1574	54	underlying	underlie	VERB
ftr-466	1574	55	property	property	NOUN
ftr-466	1574	56	would	would	AUX
ftr-466	1574	57	otherwise	otherwise	ADV
ftr-466	1574	58	be	be	AUX
ftr-466	1574	59	sourced.19	sourced.19	NOUN
ftr-466	1574	60	'	'	PUNCT
ftr-466	1575	1	this	this	DET
ftr-466	1575	2	treatment	treatment	NOUN
ftr-466	1575	3	is	be	AUX
ftr-466	1575	4	appropriate	appropriate	ADJ
ftr-466	1575	5	for	for	ADP
ftr-466	1575	6	two	two	NUM
ftr-466	1575	7	reasons	reason	NOUN
ftr-466	1575	8	:	:	PUNCT
ftr-466	1575	9	first	first	ADV
ftr-466	1575	10	,	,	PUNCT
ftr-466	1575	11	an	an	DET
ftr-466	1575	12	equity	equity	NOUN
ftr-466	1575	13	swap	swap	NOUN
ftr-466	1575	14	is	be	AUX
ftr-466	1575	15	supposed	suppose	VERB
ftr-466	1575	16	to	to	PART
ftr-466	1575	17	be	be	AUX
ftr-466	1575	18	the	the	DET
ftr-466	1575	19	economic	economic	ADJ
ftr-466	1575	20	equivalent	equivalent	NOUN
ftr-466	1575	21	of	of	ADP
ftr-466	1575	22	a	a	DET
ftr-466	1575	23	series	series	NOUN
ftr-466	1575	24	of	of	ADP
ftr-466	1575	25	cash	cash	NOUN
ftr-466	1575	26	settled	settle	VERB
ftr-466	1575	27	forward	forward	ADV
ftr-466	1575	28	contracts	contract	NOUN
ftr-466	1575	29	,	,	PUNCT
ftr-466	1575	30	and	and	CCONJ
ftr-466	1575	31	forward	forward	ADJ
ftr-466	1575	32	contracts	contract	NOUN
ftr-466	1575	33	do	do	AUX
ftr-466	1575	34	not	not	PART
ftr-466	1575	35	entitle	entitle	VERB
ftr-466	1575	36	the	the	DET
ftr-466	1575	37	purchaser	purchaser	NOUN
ftr-466	1575	38	to	to	PART
ftr-466	1575	39	income	income	VERB
ftr-466	1575	40	from	from	ADP
ftr-466	1575	41	the	the	DET
ftr-466	1575	42	underlying	underlie	VERB
ftr-466	1575	43	property	property	NOUN
ftr-466	1575	44	.	.	PUNCT
ftr-466	1576	1	second	second	ADJ
ftr-466	1576	2	,	,	PUNCT
ftr-466	1576	3	foreign	foreign	ADJ
ftr-466	1576	4	investors	investor	NOUN
ftr-466	1576	5	should	should	AUX
ftr-466	1576	6	not	not	PART
ftr-466	1576	7	190	190	NUM
ftr-466	1576	8	.	.	PUNCT
ftr-466	1577	1	example	example	NOUN
ftr-466	1577	2	.	.	PUNCT
ftr-466	1578	1	j	j	NOUN
ftr-466	1578	2	,	,	PUNCT
ftr-466	1578	3	a	a	DET
ftr-466	1578	4	nonresident	nonresident	ADJ
ftr-466	1578	5	alien	alien	ADJ
ftr-466	1578	6	individual	individual	NOUN
ftr-466	1578	7	,	,	PUNCT
ftr-466	1578	8	purchases	purchase	VERB
ftr-466	1578	9	stock	stock	NOUN
ftr-466	1578	10	in	in	ADP
ftr-466	1578	11	l	l	PROPN
ftr-466	1578	12	co.	co.	PROPN
ftr-466	1578	13	,	,	PUNCT
ftr-466	1578	14	a	a	DET
ftr-466	1578	15	u.s	u.s	PROPN
ftr-466	1578	16	.	.	PROPN
ftr-466	1578	17	corporation	corporation	NOUN
ftr-466	1578	18	.	.	PUNCT
ftr-466	1579	1	j	j	PROPN
ftr-466	1579	2	also	also	ADV
ftr-466	1579	3	purchases	purchase	VERB
ftr-466	1579	4	an	an	DET
ftr-466	1579	5	equity	equity	NOUN
ftr-466	1579	6	swap	swap	NOUN
ftr-466	1579	7	on	on	ADP
ftr-466	1579	8	the	the	DET
ftr-466	1579	9	stock	stock	NOUN
ftr-466	1579	10	of	of	ADP
ftr-466	1579	11	y	y	PROPN
ftr-466	1579	12	co.	co.	PROPN
ftr-466	1579	13	,	,	PUNCT
ftr-466	1579	14	a	a	DET
ftr-466	1579	15	u.s	u.s	PROPN
ftr-466	1579	16	.	.	PROPN
ftr-466	1579	17	corporation	corporation	NOUN
ftr-466	1579	18	.	.	PUNCT
ftr-466	1580	1	the	the	DET
ftr-466	1580	2	equity	equity	NOUN
ftr-466	1580	3	swap	swap	NOUN
ftr-466	1580	4	entitles	entitle	VERB
ftr-466	1580	5	j	j	PROPN
ftr-466	1580	6	to	to	ADP
ftr-466	1580	7	the	the	DET
ftr-466	1580	8	appreciation	appreciation	NOUN
ftr-466	1580	9	and	and	CCONJ
ftr-466	1580	10	dividends	dividend	NOUN
ftr-466	1580	11	on	on	ADP
ftr-466	1580	12	y	y	PROPN
ftr-466	1580	13	co.	co.	PROPN
ftr-466	1580	14	stock	stock	NOUN
ftr-466	1580	15	;	;	PUNCT
ftr-466	1580	16	in	in	ADP
ftr-466	1580	17	return	return	NOUN
ftr-466	1580	18	,	,	PUNCT
ftr-466	1580	19	j	j	PROPN
ftr-466	1580	20	agrees	agree	VERB
ftr-466	1580	21	to	to	PART
ftr-466	1580	22	pay	pay	VERB
ftr-466	1580	23	the	the	DET
ftr-466	1580	24	counterparty	counterparty	NOUN
ftr-466	1580	25	the	the	DET
ftr-466	1580	26	depreciation	depreciation	NOUN
ftr-466	1580	27	on	on	ADP
ftr-466	1580	28	y	y	PROPN
ftr-466	1580	29	co.	co.	PROPN
ftr-466	1580	30	stock	stock	NOUN
ftr-466	1580	31	and	and	CCONJ
ftr-466	1580	32	interest	interest	NOUN
ftr-466	1580	33	at	at	ADP
ftr-466	1580	34	a	a	DET
ftr-466	1580	35	specified	specified	ADJ
ftr-466	1580	36	rate	rate	NOUN
ftr-466	1580	37	.	.	PUNCT
ftr-466	1581	1	l	l	PROPN
ftr-466	1581	2	co.	co.	PROPN
ftr-466	1581	3	declares	declare	VERB
ftr-466	1581	4	a	a	DET
ftr-466	1581	5	dividend	dividend	NOUN
ftr-466	1581	6	,	,	PUNCT
ftr-466	1581	7	and	and	CCONJ
ftr-466	1581	8	j	j	PROPN
ftr-466	1581	9	pays	pay	VERB
ftr-466	1581	10	a	a	DET
ftr-466	1581	11	30	30	NUM
ftr-466	1581	12	%	%	NOUN
ftr-466	1581	13	tax	tax	NOUN
ftr-466	1581	14	on	on	ADP
ftr-466	1581	15	that	that	DET
ftr-466	1581	16	dividend	dividend	NOUN
ftr-466	1581	17	.	.	PUNCT
ftr-466	1582	1	irc	irc	PROPN
ftr-466	1582	2	§	§	PROPN
ftr-466	1582	3	§	§	PROPN
ftr-466	1582	4	861(a)(2	861(a)(2	NUM
ftr-466	1582	5	)	)	PUNCT
ftr-466	1582	6	(	(	PUNCT
ftr-466	1582	7	dividends	dividend	NOUN
ftr-466	1582	8	from	from	ADP
ftr-466	1582	9	a	a	DET
ftr-466	1582	10	u.s	u.s	PROPN
ftr-466	1582	11	.	.	PROPN
ftr-466	1582	12	corporation	corporation	NOUN
ftr-466	1582	13	are	be	AUX
ftr-466	1582	14	u.s	u.s	PROPN
ftr-466	1582	15	.	.	PROPN
ftr-466	1582	16	source	source	NOUN
ftr-466	1582	17	income	income	NOUN
ftr-466	1582	18	)	)	PUNCT
ftr-466	1582	19	,	,	PUNCT
ftr-466	1582	20	871(a	871(a	NUM
ftr-466	1582	21	)	)	PUNCT
ftr-466	1582	22	(	(	PUNCT
ftr-466	1582	23	a	a	DET
ftr-466	1582	24	nonresident	nonresident	ADJ
ftr-466	1582	25	alien	alien	ADJ
ftr-466	1582	26	individual	individual	NOUN
ftr-466	1582	27	must	must	AUX
ftr-466	1582	28	pay	pay	VERB
ftr-466	1582	29	30	30	NUM
ftr-466	1582	30	%	%	NOUN
ftr-466	1582	31	tax	tax	NOUN
ftr-466	1582	32	on	on	ADP
ftr-466	1582	33	u.s	u.s	PROPN
ftr-466	1582	34	.	.	PROPN
ftr-466	1582	35	source	source	PROPN
ftr-466	1582	36	dividend	dividend	NOUN
ftr-466	1582	37	income	income	NOUN
ftr-466	1582	38	)	)	PUNCT
ftr-466	1582	39	.	.	PUNCT
ftr-466	1583	1	y	y	PROPN
ftr-466	1583	2	co.	co.	PROPN
ftr-466	1583	3	declares	declare	VERB
ftr-466	1583	4	an	an	DET
ftr-466	1583	5	equally	equally	ADV
ftr-466	1583	6	large	large	ADJ
ftr-466	1583	7	dividend	dividend	NOUN
ftr-466	1583	8	,	,	PUNCT
ftr-466	1583	9	and	and	CCONJ
ftr-466	1583	10	the	the	DET
ftr-466	1583	11	counterparty	counterparty	NOUN
ftr-466	1583	12	to	to	ADP
ftr-466	1583	13	j	j	PROPN
ftr-466	1583	14	's	's	PART
ftr-466	1583	15	equity	equity	NOUN
ftr-466	1583	16	swap	swap	NOUN
ftr-466	1583	17	makes	make	VERB
ftr-466	1583	18	a	a	DET
ftr-466	1583	19	payment	payment	NOUN
ftr-466	1583	20	to	to	ADP
ftr-466	1583	21	j	j	PROPN
ftr-466	1583	22	in	in	ADP
ftr-466	1583	23	an	an	DET
ftr-466	1583	24	amount	amount	NOUN
ftr-466	1583	25	equal	equal	ADJ
ftr-466	1583	26	to	to	ADP
ftr-466	1583	27	that	that	DET
ftr-466	1583	28	dividend	dividend	NOUN
ftr-466	1583	29	.	.	PUNCT
ftr-466	1584	1	under	under	ADP
ftr-466	1584	2	the	the	DET
ftr-466	1584	3	current	current	ADJ
ftr-466	1584	4	sourcing	sourcing	NOUN
ftr-466	1584	5	rules	rule	NOUN
ftr-466	1584	6	,	,	PUNCT
ftr-466	1584	7	j	j	PROPN
ftr-466	1584	8	does	do	AUX
ftr-466	1584	9	not	not	PART
ftr-466	1584	10	pay	pay	VERB
ftr-466	1584	11	any	any	DET
ftr-466	1584	12	u.s	u.s	PROPN
ftr-466	1584	13	.	.	PROPN
ftr-466	1584	14	tax	tax	NOUN
ftr-466	1584	15	on	on	ADP
ftr-466	1584	16	the	the	DET
ftr-466	1584	17	dividend	dividend	NOUN
ftr-466	1584	18	equivalent	equivalent	ADJ
ftr-466	1584	19	payment	payment	NOUN
ftr-466	1584	20	under	under	ADP
ftr-466	1584	21	the	the	DET
ftr-466	1584	22	equity	equity	NOUN
ftr-466	1584	23	swap	swap	NOUN
ftr-466	1584	24	.	.	PUNCT
ftr-466	1585	1	191	191	X
ftr-466	1585	2	.	.	X
ftr-466	1586	1	one	one	PRON
ftr-466	1586	2	might	might	AUX
ftr-466	1586	3	argue	argue	VERB
ftr-466	1586	4	that	that	SCONJ
ftr-466	1586	5	it	it	PRON
ftr-466	1586	6	is	be	AUX
ftr-466	1586	7	inappropriate	inappropriate	ADJ
ftr-466	1586	8	to	to	PART
ftr-466	1586	9	tax	tax	VERB
ftr-466	1586	10	both	both	CCONJ
ftr-466	1586	11	the	the	DET
ftr-466	1586	12	holder	holder	NOUN
ftr-466	1586	13	of	of	ADP
ftr-466	1586	14	a	a	DET
ftr-466	1586	15	share	share	NOUN
ftr-466	1586	16	of	of	ADP
ftr-466	1586	17	stock	stock	NOUN
ftr-466	1586	18	and	and	CCONJ
ftr-466	1586	19	the	the	DET
ftr-466	1586	20	purchaser	purchaser	NOUN
ftr-466	1586	21	of	of	ADP
ftr-466	1586	22	an	an	DET
ftr-466	1586	23	equity	equity	NOUN
ftr-466	1586	24	swap	swap	NOUN
ftr-466	1586	25	into	into	ADP
ftr-466	1586	26	that	that	DET
ftr-466	1586	27	stock	stock	NOUN
ftr-466	1586	28	on	on	ADP
ftr-466	1586	29	the	the	DET
ftr-466	1586	30	same	same	ADJ
ftr-466	1586	31	dividend	dividend	NOUN
ftr-466	1586	32	declaration	declaration	NOUN
ftr-466	1586	33	.	.	PUNCT
ftr-466	1587	1	consider	consider	VERB
ftr-466	1587	2	the	the	DET
ftr-466	1587	3	case	case	NOUN
ftr-466	1587	4	,	,	PUNCT
ftr-466	1587	5	however	however	ADV
ftr-466	1587	6	,	,	PUNCT
ftr-466	1587	7	of	of	ADP
ftr-466	1587	8	a	a	DET
ftr-466	1587	9	tax	tax	NOUN
ftr-466	1587	10	-	-	PUNCT
ftr-466	1587	11	exempt	exempt	ADJ
ftr-466	1587	12	entity	entity	NOUN
ftr-466	1587	13	,	,	PUNCT
ftr-466	1587	14	such	such	ADJ
ftr-466	1587	15	as	as	ADP
ftr-466	1587	16	a	a	DET
ftr-466	1587	17	pension	pension	NOUN
ftr-466	1587	18	fund	fund	NOUN
ftr-466	1587	19	,	,	PUNCT
ftr-466	1587	20	or	or	CCONJ
ftr-466	1587	21	a	a	DET
ftr-466	1587	22	tax	tax	NOUN
ftr-466	1587	23	-	-	PUNCT
ftr-466	1587	24	exempt	exempt	ADJ
ftr-466	1587	25	person	person	NOUN
ftr-466	1587	26	,	,	PUNCT
ftr-466	1587	27	such	such	ADJ
ftr-466	1587	28	as	as	ADP
ftr-466	1587	29	a	a	DET
ftr-466	1587	30	foreign	foreign	ADJ
ftr-466	1587	31	national	national	NOUN
ftr-466	1587	32	who	who	PRON
ftr-466	1587	33	lives	live	VERB
ftr-466	1587	34	in	in	ADP
ftr-466	1587	35	a	a	DET
ftr-466	1587	36	country	country	NOUN
ftr-466	1587	37	that	that	PRON
ftr-466	1587	38	has	have	VERB
ftr-466	1587	39	a	a	DET
ftr-466	1587	40	tax	tax	NOUN
ftr-466	1587	41	treaty	treaty	NOUN
ftr-466	1587	42	with	with	ADP
ftr-466	1587	43	the	the	DET
ftr-466	1587	44	u.s	u.s	PROPN
ftr-466	1587	45	.	.	PROPN
ftr-466	1587	46	that	that	PRON
ftr-466	1587	47	exempts	exempt	VERB
ftr-466	1587	48	dividend	dividend	NOUN
ftr-466	1587	49	income	income	NOUN
ftr-466	1587	50	from	from	ADP
ftr-466	1587	51	taxation	taxation	NOUN
ftr-466	1587	52	.	.	PUNCT
ftr-466	1588	1	see	see	VERB
ftr-466	1588	2	sheppard	sheppard	NOUN
ftr-466	1588	3	,	,	PUNCT
ftr-466	1588	4	supra	supra	PROPN
ftr-466	1588	5	note	note	PROPN
ftr-466	1588	6	108	108	NUM
ftr-466	1588	7	,	,	PUNCT
ftr-466	1588	8	at	at	ADP
ftr-466	1588	9	1314	1314	NUM
ftr-466	1588	10	-	-	SYM
ftr-466	1588	11	15	15	NUM
ftr-466	1588	12	(	(	PUNCT
ftr-466	1588	13	institutional	institutional	ADJ
ftr-466	1588	14	investors	investor	NOUN
ftr-466	1588	15	often	often	ADV
ftr-466	1588	16	sell	sell	VERB
ftr-466	1588	17	equity	equity	NOUN
ftr-466	1588	18	swaps	swap	NOUN
ftr-466	1588	19	in	in	ADP
ftr-466	1588	20	order	order	NOUN
ftr-466	1588	21	to	to	PART
ftr-466	1588	22	"	"	PUNCT
ftr-466	1588	23	improve	improve	VERB
ftr-466	1588	24	equity	equity	NOUN
ftr-466	1588	25	returns	return	NOUN
ftr-466	1588	26	or	or	CCONJ
ftr-466	1588	27	change	change	VERB
ftr-466	1588	28	their	their	PRON
ftr-466	1588	29	bets	bet	NOUN
ftr-466	1588	30	on	on	ADP
ftr-466	1588	31	the	the	DET
ftr-466	1588	32	stock	stock	NOUN
ftr-466	1588	33	market	market	NOUN
ftr-466	1588	34	's	's	PART
ftr-466	1588	35	direction	direction	NOUN
ftr-466	1588	36	.	.	PUNCT
ftr-466	1589	1	"	"	PUNCT
ftr-466	1589	2	)	)	PUNCT
ftr-466	1589	3	.	.	PUNCT
ftr-466	1590	1	either	either	PRON
ftr-466	1590	2	of	of	ADP
ftr-466	1590	3	these	these	DET
ftr-466	1590	4	parties	party	NOUN
ftr-466	1590	5	could	could	AUX
ftr-466	1590	6	purchase	purchase	VERB
ftr-466	1590	7	stock	stock	NOUN
ftr-466	1590	8	and	and	CCONJ
ftr-466	1590	9	then	then	ADV
ftr-466	1590	10	sell	sell	VERB
ftr-466	1590	11	an	an	DET
ftr-466	1590	12	equity	equity	NOUN
ftr-466	1590	13	swap	swap	NOUN
ftr-466	1590	14	on	on	ADP
ftr-466	1590	15	that	that	DET
ftr-466	1590	16	stock	stock	NOUN
ftr-466	1590	17	for	for	ADP
ftr-466	1590	18	a	a	DET
ftr-466	1590	19	small	small	ADJ
ftr-466	1590	20	fee	fee	NOUN
ftr-466	1590	21	;	;	PUNCT
ftr-466	1590	22	in	in	ADP
ftr-466	1590	23	such	such	DET
ftr-466	1590	24	a	a	DET
ftr-466	1590	25	case	case	NOUN
ftr-466	1590	26	,	,	PUNCT
ftr-466	1590	27	neither	neither	CCONJ
ftr-466	1590	28	the	the	DET
ftr-466	1590	29	party	party	NOUN
ftr-466	1590	30	who	who	PRON
ftr-466	1590	31	really	really	ADV
ftr-466	1590	32	wanted	want	VERB
ftr-466	1590	33	the	the	DET
ftr-466	1590	34	stock	stock	NOUN
ftr-466	1590	35	(	(	PUNCT
ftr-466	1590	36	i.e.	i.e.	X
ftr-466	1590	37	,	,	PUNCT
ftr-466	1590	38	the	the	DET
ftr-466	1590	39	purchaser	purchaser	NOUN
ftr-466	1590	40	of	of	ADP
ftr-466	1590	41	the	the	DET
ftr-466	1590	42	equity	equity	NOUN
ftr-466	1590	43	swap	swap	NOUN
ftr-466	1590	44	)	)	PUNCT
ftr-466	1590	45	nor	nor	CCONJ
ftr-466	1590	46	the	the	DET
ftr-466	1590	47	actual	actual	ADJ
ftr-466	1590	48	purchaser	purchaser	NOUN
ftr-466	1590	49	of	of	ADP
ftr-466	1590	50	the	the	DET
ftr-466	1590	51	stock	stock	NOUN
ftr-466	1590	52	(	(	PUNCT
ftr-466	1590	53	i.e.	i.e.	X
ftr-466	1590	54	,	,	PUNCT
ftr-466	1590	55	the	the	DET
ftr-466	1590	56	tax	tax	NOUN
ftr-466	1590	57	exempt	exempt	ADJ
ftr-466	1590	58	party	party	NOUN
ftr-466	1590	59	who	who	PRON
ftr-466	1590	60	sold	sell	VERB
ftr-466	1590	61	the	the	DET
ftr-466	1590	62	equity	equity	NOUN
ftr-466	1590	63	swap	swap	NOUN
ftr-466	1590	64	)	)	PUNCT
ftr-466	1590	65	will	will	AUX
ftr-466	1590	66	be	be	AUX
ftr-466	1590	67	subject	subject	ADJ
ftr-466	1590	68	to	to	ADP
ftr-466	1590	69	u.s	u.s	PROPN
ftr-466	1590	70	.	.	PROPN
ftr-466	1590	71	tax	tax	NOUN
ftr-466	1590	72	on	on	ADP
ftr-466	1590	73	that	that	DET
ftr-466	1590	74	dividend	dividend	NOUN
ftr-466	1590	75	income	income	NOUN
ftr-466	1590	76	.	.	PUNCT
ftr-466	1591	1	thus	thus	ADV
ftr-466	1591	2	,	,	PUNCT
ftr-466	1591	3	the	the	DET
ftr-466	1591	4	recommendations	recommendation	NOUN
ftr-466	1591	5	set	set	VERB
ftr-466	1591	6	forth	forth	ADP
ftr-466	1591	7	in	in	ADP
ftr-466	1591	8	this	this	DET
ftr-466	1591	9	article	article	NOUN
ftr-466	1591	10	are	be	AUX
ftr-466	1591	11	designed	design	VERB
ftr-466	1591	12	to	to	PART
ftr-466	1591	13	protect	protect	VERB
ftr-466	1591	14	the	the	DET
ftr-466	1591	15	fisc	fisc	NOUN
ftr-466	1591	16	from	from	ADP
ftr-466	1591	17	the	the	DET
ftr-466	1591	18	above	above	ADJ
ftr-466	1591	19	transaction	transaction	NOUN
ftr-466	1591	20	at	at	ADP
ftr-466	1591	21	the	the	DET
ftr-466	1591	22	risk	risk	NOUN
ftr-466	1591	23	of	of	ADP
ftr-466	1591	24	taxing	tax	VERB
ftr-466	1591	25	the	the	DET
ftr-466	1591	26	same	same	ADJ
ftr-466	1591	27	dividend	dividend	NOUN
ftr-466	1591	28	declaration	declaration	NOUN
ftr-466	1591	29	twice	twice	ADV
ftr-466	1591	30	in	in	ADP
ftr-466	1591	31	certain	certain	ADJ
ftr-466	1591	32	nonabusive	nonabusive	ADJ
ftr-466	1591	33	situations	situation	NOUN
ftr-466	1591	34	.	.	PUNCT
ftr-466	1592	1	[	[	X
ftr-466	1592	2	vol	vol	NOUN
ftr-466	1592	3	3:8	3:8	NUM
ftr-466	1592	4	economically	economically	ADV
ftr-466	1592	5	equivalent	equivalent	ADJ
ftr-466	1592	6	financial	financial	ADJ
ftr-466	1592	7	instruments	instrument	NOUN
ftr-466	1592	8	be	be	AUX
ftr-466	1592	9	able	able	ADJ
ftr-466	1592	10	to	to	PART
ftr-466	1592	11	structure	structure	VERB
ftr-466	1592	12	their	their	PRON
ftr-466	1592	13	way	way	NOUN
ftr-466	1592	14	out	out	ADP
ftr-466	1592	15	of	of	ADP
ftr-466	1592	16	u.s	u.s	PROPN
ftr-466	1592	17	.	.	PROPN
ftr-466	1592	18	tax	tax	NOUN
ftr-466	1592	19	simply	simply	ADV
ftr-466	1592	20	by	by	ADP
ftr-466	1592	21	changing	change	VERB
ftr-466	1592	22	the	the	DET
ftr-466	1592	23	label	label	NOUN
ftr-466	1592	24	attached	attach	VERB
ftr-466	1592	25	to	to	ADP
ftr-466	1592	26	their	their	PRON
ftr-466	1592	27	investments	investment	NOUN
ftr-466	1592	28	.	.	PUNCT
ftr-466	1593	1	2	2	X
ftr-466	1593	2	.	.	X
ftr-466	1593	3	effect	effect	NOUN
ftr-466	1593	4	of	of	ADP
ftr-466	1593	5	the	the	DET
ftr-466	1593	6	straddle	straddle	ADJ
ftr-466	1593	7	rules.-notional	rules.-notional	ADJ
ftr-466	1593	8	principal	principal	ADJ
ftr-466	1593	9	contracts	contract	NOUN
ftr-466	1593	10	already	already	ADV
ftr-466	1593	11	qualify	qualify	VERB
ftr-466	1593	12	as	as	ADP
ftr-466	1593	13	positions	position	NOUN
ftr-466	1593	14	in	in	ADP
ftr-466	1593	15	personal	personal	ADJ
ftr-466	1593	16	property	property	NOUN
ftr-466	1593	17	.	.	PUNCT
ftr-466	1593	18	"	"	PUNCT
ftr-466	1594	1	thus	thus	ADV
ftr-466	1594	2	,	,	PUNCT
ftr-466	1594	3	equity	equity	NOUN
ftr-466	1594	4	swaps	swap	NOUN
ftr-466	1594	5	on	on	ADP
ftr-466	1594	6	a	a	DET
ftr-466	1594	7	particular	particular	ADJ
ftr-466	1594	8	underlying	underlying	ADJ
ftr-466	1594	9	property	property	NOUN
ftr-466	1594	10	are	be	AUX
ftr-466	1594	11	already	already	ADV
ftr-466	1594	12	subject	subject	ADJ
ftr-466	1594	13	to	to	ADP
ftr-466	1594	14	section	section	NOUN
ftr-466	1594	15	1092	1092	NUM
ftr-466	1594	16	to	to	ADP
ftr-466	1594	17	the	the	DET
ftr-466	1594	18	same	same	ADJ
ftr-466	1594	19	extent	extent	NOUN
ftr-466	1594	20	as	as	ADP
ftr-466	1594	21	forward	forward	ADJ
ftr-466	1594	22	contracts	contract	NOUN
ftr-466	1594	23	on	on	ADP
ftr-466	1594	24	that	that	DET
ftr-466	1594	25	same	same	ADJ
ftr-466	1594	26	property	property	NOUN
ftr-466	1594	27	.	.	PUNCT
ftr-466	1595	1	therefore	therefore	ADV
ftr-466	1595	2	,	,	PUNCT
ftr-466	1595	3	the	the	DET
ftr-466	1595	4	recommendations	recommendation	NOUN
ftr-466	1595	5	in	in	ADP
ftr-466	1595	6	this	this	DET
ftr-466	1595	7	article	article	NOUN
ftr-466	1595	8	will	will	AUX
ftr-466	1595	9	simply	simply	ADV
ftr-466	1595	10	force	force	VERB
ftr-466	1595	11	the	the	DET
ftr-466	1595	12	straddle	straddle	NOUN
ftr-466	1595	13	rules	rule	NOUN
ftr-466	1595	14	to	to	PART
ftr-466	1595	15	treat	treat	VERB
ftr-466	1595	16	equity	equity	NOUN
ftr-466	1595	17	swaps	swap	NOUN
ftr-466	1595	18	and	and	CCONJ
ftr-466	1595	19	gold	gold	NOUN
ftr-466	1595	20	notes	note	NOUN
ftr-466	1595	21	in	in	ADP
ftr-466	1595	22	the	the	DET
ftr-466	1595	23	same	same	ADJ
ftr-466	1595	24	manner	manner	NOUN
ftr-466	1595	25	.	.	PUNCT
ftr-466	1596	1	d.	d.	PROPN
ftr-466	1596	2	second	second	ADJ
ftr-466	1596	3	best	good	ADJ
ftr-466	1596	4	problems	problem	NOUN
ftr-466	1596	5	1	1	NUM
ftr-466	1596	6	.	.	PUNCT
ftr-466	1597	1	economic	economic	ADJ
ftr-466	1597	2	equivalencies	equivalencie	NOUN
ftr-466	1597	3	between	between	ADP
ftr-466	1597	4	a	a	DET
ftr-466	1597	5	long	long	ADJ
ftr-466	1597	6	forward	forward	ADJ
ftr-466	1597	7	contract	contract	NOUN
ftr-466	1597	8	and	and	CCONJ
ftr-466	1597	9	ownership.-this	ownership.-this	PROPN
ftr-466	1597	10	article	article	NOUN
ftr-466	1597	11	recommends	recommend	VERB
ftr-466	1597	12	changes	change	NOUN
ftr-466	1597	13	to	to	ADP
ftr-466	1597	14	the	the	DET
ftr-466	1597	15	timing	timing	NOUN
ftr-466	1597	16	,	,	PUNCT
ftr-466	1597	17	character	character	NOUN
ftr-466	1597	18	,	,	PUNCT
ftr-466	1597	19	and	and	CCONJ
ftr-466	1597	20	source	source	NOUN
ftr-466	1597	21	of	of	ADP
ftr-466	1597	22	income	income	NOUN
ftr-466	1597	23	generated	generate	VERB
ftr-466	1597	24	by	by	ADP
ftr-466	1597	25	three	three	NUM
ftr-466	1597	26	broad	broad	ADJ
ftr-466	1597	27	categories	category	NOUN
ftr-466	1597	28	of	of	ADP
ftr-466	1597	29	financial	financial	ADJ
ftr-466	1597	30	derivatives	derivative	NOUN
ftr-466	1597	31	and	and	CCONJ
ftr-466	1597	32	suggests	suggest	VERB
ftr-466	1597	33	that	that	SCONJ
ftr-466	1597	34	these	these	DET
ftr-466	1597	35	recommendations	recommendation	NOUN
ftr-466	1597	36	also	also	ADV
ftr-466	1597	37	be	be	AUX
ftr-466	1597	38	applied	apply	VERB
ftr-466	1597	39	to	to	ADP
ftr-466	1597	40	any	any	DET
ftr-466	1597	41	new	new	ADJ
ftr-466	1597	42	derivatives	derivative	NOUN
ftr-466	1597	43	that	that	PRON
ftr-466	1597	44	are	be	AUX
ftr-466	1597	45	economically	economically	ADV
ftr-466	1597	46	equivalent	equivalent	ADJ
ftr-466	1597	47	to	to	ADP
ftr-466	1597	48	the	the	DET
ftr-466	1597	49	derivatives	derivative	NOUN
ftr-466	1597	50	which	which	PRON
ftr-466	1597	51	are	be	AUX
ftr-466	1597	52	the	the	DET
ftr-466	1597	53	subject	subject	NOUN
ftr-466	1597	54	of	of	ADP
ftr-466	1597	55	this	this	DET
ftr-466	1597	56	article	article	NOUN
ftr-466	1597	57	.	.	PUNCT
ftr-466	1598	1	the	the	DET
ftr-466	1598	2	goal	goal	NOUN
ftr-466	1598	3	of	of	ADP
ftr-466	1598	4	this	this	DET
ftr-466	1598	5	article	article	NOUN
ftr-466	1598	6	is	be	AUX
ftr-466	1598	7	to	to	PART
ftr-466	1598	8	develop	develop	VERB
ftr-466	1598	9	interim	interim	ADJ
ftr-466	1598	10	changes	change	NOUN
ftr-466	1598	11	to	to	ADP
ftr-466	1598	12	our	our	PRON
ftr-466	1598	13	current	current	ADJ
ftr-466	1598	14	system	system	NOUN
ftr-466	1598	15	with	with	ADP
ftr-466	1598	16	the	the	DET
ftr-466	1598	17	idea	idea	NOUN
ftr-466	1598	18	that	that	SCONJ
ftr-466	1598	19	they	they	PRON
ftr-466	1598	20	will	will	AUX
ftr-466	1598	21	solve	solve	VERB
ftr-466	1598	22	many	many	ADJ
ftr-466	1598	23	of	of	ADP
ftr-466	1598	24	the	the	DET
ftr-466	1598	25	tax	tax	NOUN
ftr-466	1598	26	policy	policy	NOUN
ftr-466	1598	27	problems	problem	NOUN
ftr-466	1598	28	presented	present	VERB
ftr-466	1598	29	by	by	ADP
ftr-466	1598	30	financial	financial	ADJ
ftr-466	1598	31	derivatives	derivative	NOUN
ftr-466	1598	32	while	while	SCONJ
ftr-466	1598	33	at	at	ADP
ftr-466	1598	34	the	the	DET
ftr-466	1598	35	same	same	ADJ
ftr-466	1598	36	time	time	NOUN
ftr-466	1598	37	providing	provide	VERB
ftr-466	1598	38	a	a	DET
ftr-466	1598	39	segue	segue	NOUN
ftr-466	1598	40	to	to	ADP
ftr-466	1598	41	a	a	DET
ftr-466	1598	42	system	system	NOUN
ftr-466	1598	43	in	in	ADP
ftr-466	1598	44	which	which	PRON
ftr-466	1598	45	holders	holder	NOUN
ftr-466	1598	46	of	of	ADP
ftr-466	1598	47	financial	financial	ADJ
ftr-466	1598	48	instruments	instrument	NOUN
ftr-466	1598	49	accrue	accrue	VERB
ftr-466	1598	50	yearly	yearly	ADV
ftr-466	1598	51	the	the	DET
ftr-466	1598	52	economic	economic	ADJ
ftr-466	1598	53	income	income	NOUN
ftr-466	1598	54	generated	generate	VERB
ftr-466	1598	55	by	by	ADP
ftr-466	1598	56	these	these	DET
ftr-466	1598	57	instruments	instrument	NOUN
ftr-466	1598	58	.	.	PUNCT
ftr-466	1599	1	these	these	DET
ftr-466	1599	2	interim	interim	ADJ
ftr-466	1599	3	changes	change	NOUN
ftr-466	1599	4	should	should	AUX
ftr-466	1599	5	,	,	PUNCT
ftr-466	1599	6	to	to	ADP
ftr-466	1599	7	the	the	DET
ftr-466	1599	8	maximum	maximum	ADJ
ftr-466	1599	9	extent	extent	NOUN
ftr-466	1599	10	possible	possible	ADJ
ftr-466	1599	11	,	,	PUNCT
ftr-466	1599	12	synchronize	synchronize	VERB
ftr-466	1599	13	the	the	DET
ftr-466	1599	14	tax	tax	NOUN
ftr-466	1599	15	treatment	treatment	NOUN
ftr-466	1599	16	of	of	ADP
ftr-466	1599	17	economically	economically	ADV
ftr-466	1599	18	equivalent	equivalent	ADJ
ftr-466	1599	19	financial	financial	ADJ
ftr-466	1599	20	instruments	instrument	NOUN
ftr-466	1599	21	so	so	SCONJ
ftr-466	1599	22	that	that	SCONJ
ftr-466	1599	23	financial	financial	ADJ
ftr-466	1599	24	instruments	instrument	NOUN
ftr-466	1599	25	that	that	PRON
ftr-466	1599	26	produce	produce	VERB
ftr-466	1599	27	identical	identical	ADJ
ftr-466	1599	28	cash	cash	NOUN
ftr-466	1599	29	flows	flow	NOUN
ftr-466	1599	30	receive	receive	VERB
ftr-466	1599	31	identical	identical	ADJ
ftr-466	1599	32	tax	tax	NOUN
ftr-466	1599	33	treatment	treatment	NOUN
ftr-466	1599	34	.	.	PUNCT
ftr-466	1600	1	the	the	DET
ftr-466	1600	2	merit	merit	NOUN
ftr-466	1600	3	of	of	ADP
ftr-466	1600	4	this	this	DET
ftr-466	1600	5	article	article	NOUN
ftr-466	1600	6	's	's	PART
ftr-466	1600	7	recommendations	recommendation	NOUN
ftr-466	1600	8	should	should	AUX
ftr-466	1600	9	not	not	PART
ftr-466	1600	10	be	be	AUX
ftr-466	1600	11	evaluated	evaluate	VERB
ftr-466	1600	12	from	from	ADP
ftr-466	1600	13	the	the	DET
ftr-466	1600	14	standpoint	standpoint	NOUN
ftr-466	1600	15	of	of	ADP
ftr-466	1600	16	normative	normative	ADJ
ftr-466	1600	17	"	"	PUNCT
ftr-466	1600	18	first	first	ADJ
ftr-466	1600	19	best	good	ADJ
ftr-466	1600	20	"	"	PUNCT
ftr-466	1600	21	tax	tax	NOUN
ftr-466	1600	22	principles	principle	NOUN
ftr-466	1600	23	,	,	PUNCT
ftr-466	1600	24	but	but	CCONJ
ftr-466	1600	25	rather	rather	ADV
ftr-466	1600	26	through	through	ADP
ftr-466	1600	27	an	an	DET
ftr-466	1600	28	analysis	analysis	NOUN
ftr-466	1600	29	of	of	ADP
ftr-466	1600	30	the	the	DET
ftr-466	1600	31	trade	trade	NOUN
ftr-466	1600	32	-	-	PUNCT
ftr-466	1600	33	offs	off	NOUN
ftr-466	1600	34	and	and	CCONJ
ftr-466	1600	35	inconsistencies	inconsistency	NOUN
ftr-466	1600	36	that	that	PRON
ftr-466	1600	37	are	be	AUX
ftr-466	1600	38	inherent	inherent	ADJ
ftr-466	1600	39	in	in	ADP
ftr-466	1600	40	any	any	DET
ftr-466	1600	41	"	"	PUNCT
ftr-466	1600	42	second	second	ADJ
ftr-466	1600	43	best	good	ADJ
ftr-466	1600	44	"	"	PUNCT
ftr-466	1600	45	solution	solution	NOUN
ftr-466	1600	46	.	.	PUNCT
ftr-466	1601	1	the	the	DET
ftr-466	1601	2	theory	theory	NOUN
ftr-466	1601	3	of	of	ADP
ftr-466	1601	4	second	second	ADJ
ftr-466	1601	5	best	good	ADJ
ftr-466	1601	6	states	state	NOUN
ftr-466	1601	7	that	that	SCONJ
ftr-466	1601	8	"	"	PUNCT
ftr-466	1601	9	if	if	SCONJ
ftr-466	1601	10	one	one	NUM
ftr-466	1601	11	or	or	CCONJ
ftr-466	1601	12	more	more	ADJ
ftr-466	1601	13	constraints	constraint	NOUN
ftr-466	1601	14	prevents	prevent	VERB
ftr-466	1601	15	the	the	DET
ftr-466	1601	16	attainment	attainment	NOUN
ftr-466	1601	17	of	of	ADP
ftr-466	1601	18	optimal	optimal	ADJ
ftr-466	1601	19	conditions	condition	NOUN
ftr-466	1601	20	,	,	PUNCT
ftr-466	1601	21	one	one	PRON
ftr-466	1601	22	can	can	AUX
ftr-466	1601	23	not	not	PART
ftr-466	1601	24	predict	predict	VERB
ftr-466	1601	25	in	in	ADP
ftr-466	1601	26	the	the	DET
ftr-466	1601	27	abstract	abstract	ADJ
ftr-466	1601	28	whether	whether	SCONJ
ftr-466	1601	29	removing	remove	VERB
ftr-466	1601	30	any	any	DET
ftr-466	1601	31	other	other	ADJ
ftr-466	1601	32	constraints	constraint	NOUN
ftr-466	1601	33	will	will	AUX
ftr-466	1601	34	improve	improve	VERB
ftr-466	1601	35	or	or	CCONJ
ftr-466	1601	36	worsen	worsen	VERB
ftr-466	1601	37	conditions	condition	NOUN
ftr-466	1601	38	.	.	PUNCT
ftr-466	1602	1	"'93	"'93	NOUN
ftr-466	1602	2	if	if	SCONJ
ftr-466	1602	3	one	one	NUM
ftr-466	1602	4	views	view	VERB
ftr-466	1602	5	the	the	DET
ftr-466	1602	6	haig	haig	PROPN
ftr-466	1602	7	-	-	PUNCT
ftr-466	1602	8	simons	simons	PROPN
ftr-466	1602	9	definition	definition	NOUN
ftr-466	1602	10	of	of	ADP
ftr-466	1602	11	income	income	NOUN
ftr-466	1602	12	as	as	ADP
ftr-466	1602	13	the	the	DET
ftr-466	1602	14	normative	normative	ADJ
ftr-466	1602	15	first	first	ADJ
ftr-466	1602	16	best	good	ADJ
ftr-466	1602	17	system	system	NOUN
ftr-466	1602	18	,	,	PUNCT
ftr-466	1602	19	and	and	CCONJ
ftr-466	1602	20	thus	thus	ADV
ftr-466	1602	21	the	the	DET
ftr-466	1602	22	"	"	PUNCT
ftr-466	1602	23	optimal	optimal	ADJ
ftr-466	1602	24	condition	condition	NOUN
ftr-466	1602	25	,	,	PUNCT
ftr-466	1602	26	"	"	PUNCT
ftr-466	1602	27	then	then	ADV
ftr-466	1602	28	the	the	DET
ftr-466	1602	29	recommendations	recommendation	NOUN
ftr-466	1602	30	in	in	ADP
ftr-466	1602	31	this	this	DET
ftr-466	1602	32	article	article	NOUN
ftr-466	1602	33	at	at	ADP
ftr-466	1602	34	most	most	ADJ
ftr-466	1602	35	will	will	AUX
ftr-466	1602	36	move	move	VERB
ftr-466	1602	37	us	we	PRON
ftr-466	1602	38	closer	close	ADV
ftr-466	1602	39	to	to	ADP
ftr-466	1602	40	that	that	DET
ftr-466	1602	41	optimal	optimal	ADJ
ftr-466	1602	42	condition	condition	NOUN
ftr-466	1602	43	.	.	PUNCT
ftr-466	1603	1	this	this	PRON
ftr-466	1603	2	is	be	AUX
ftr-466	1603	3	because	because	SCONJ
ftr-466	1603	4	this	this	DET
ftr-466	1603	5	article	article	NOUN
ftr-466	1603	6	does	do	AUX
ftr-466	1603	7	not	not	PART
ftr-466	1603	8	suggest	suggest	VERB
ftr-466	1603	9	that	that	SCONJ
ftr-466	1603	10	a	a	DET
ftr-466	1603	11	taxpayer	taxpayer	NOUN
ftr-466	1603	12	should	should	AUX
ftr-466	1603	13	accrue	accrue	VERB
ftr-466	1603	14	the	the	DET
ftr-466	1603	15	economic	economic	ADJ
ftr-466	1603	16	income	income	NOUN
ftr-466	1603	17	generated	generate	VERB
ftr-466	1603	18	by	by	ADP
ftr-466	1603	19	capital	capital	NOUN
ftr-466	1603	20	assets	asset	NOUN
ftr-466	1603	21	such	such	ADJ
ftr-466	1603	22	as	as	ADP
ftr-466	1603	23	stock	stock	NOUN
ftr-466	1603	24	or	or	CCONJ
ftr-466	1603	25	gold	gold	NOUN
ftr-466	1603	26	prior	prior	ADV
ftr-466	1603	27	to	to	ADP
ftr-466	1603	28	the	the	DET
ftr-466	1603	29	time	time	NOUN
ftr-466	1603	30	that	that	PRON
ftr-466	1603	31	she	she	PRON
ftr-466	1603	32	disposes	dispose	VERB
ftr-466	1603	33	of	of	ADP
ftr-466	1603	34	that	that	DET
ftr-466	1603	35	asset	asset	NOUN
ftr-466	1603	36	in	in	ADP
ftr-466	1603	37	a	a	DET
ftr-466	1603	38	realization	realization	NOUN
ftr-466	1603	39	event	event	NOUN
ftr-466	1603	40	.	.	PUNCT
ftr-466	1604	1	the	the	DET
ftr-466	1604	2	192	192	NUM
ftr-466	1604	3	.	.	PUNCT
ftr-466	1604	4	regs	reg	NOUN
ftr-466	1604	5	.	.	PUNCT
ftr-466	1605	1	§	§	PROPN
ftr-466	1605	2	1.1092(d)-i	1.1092(d)-i	NUM
ftr-466	1605	3	(	(	PUNCT
ftr-466	1605	4	c	c	NOUN
ftr-466	1605	5	)	)	PUNCT
ftr-466	1605	6	.	.	PUNCT
ftr-466	1606	1	for	for	ADP
ftr-466	1606	2	a	a	DET
ftr-466	1606	3	discussion	discussion	NOUN
ftr-466	1606	4	of	of	ADP
ftr-466	1606	5	the	the	DET
ftr-466	1606	6	application	application	NOUN
ftr-466	1606	7	of	of	ADP
ftr-466	1606	8	the	the	DET
ftr-466	1606	9	straddle	straddle	NOUN
ftr-466	1606	10	rules	rule	NOUN
ftr-466	1606	11	to	to	ADP
ftr-466	1606	12	equity	equity	NOUN
ftr-466	1606	13	swaps	swap	NOUN
ftr-466	1606	14	,	,	PUNCT
ftr-466	1606	15	see	see	VERB
ftr-466	1606	16	avi	avi	NOUN
ftr-466	1606	17	-	-	PUNCT
ftr-466	1606	18	yonah	yonah	PROPN
ftr-466	1606	19	et	et	PROPN
ftr-466	1606	20	al	al	PROPN
ftr-466	1606	21	.	.	PROPN
ftr-466	1606	22	,	,	PUNCT
ftr-466	1606	23	supra	supra	PROPN
ftr-466	1606	24	note	note	VERB
ftr-466	1606	25	107	107	NUM
ftr-466	1606	26	,	,	PUNCT
ftr-466	1606	27	§	§	PROPN
ftr-466	1606	28	3:47	3:47	NUM
ftr-466	1606	29	.	.	PUNCT
ftr-466	1606	30	193	193	NUM
ftr-466	1606	31	.	.	PUNCT
ftr-466	1607	1	daniel	daniel	PROPN
ftr-466	1607	2	n.	n.	PROPN
ftr-466	1607	3	shaviro	shaviro	PROPN
ftr-466	1607	4	,	,	PUNCT
ftr-466	1607	5	selective	selective	ADJ
ftr-466	1607	6	limitations	limitation	NOUN
ftr-466	1607	7	on	on	ADP
ftr-466	1607	8	tax	tax	NOUN
ftr-466	1607	9	benefits	benefit	NOUN
ftr-466	1607	10	,	,	PUNCT
ftr-466	1607	11	59	59	NUM
ftr-466	1607	12	u.	u.	NOUN
ftr-466	1607	13	chi	chi	PROPN
ftr-466	1607	14	.	.	PUNCT
ftr-466	1608	1	l	l	PROPN
ftr-466	1608	2	rev	rev	PROPN
ftr-466	1608	3	.	.	PROPN
ftr-466	1608	4	1189	1189	NUM
ftr-466	1608	5	,	,	PUNCT
ftr-466	1608	6	1203	1203	NUM
ftr-466	1608	7	-	-	SYM
ftr-466	1608	8	04	04	NUM
ftr-466	1608	9	(	(	PUNCT
ftr-466	1608	10	1989	1989	NUM
ftr-466	1608	11	)	)	PUNCT
ftr-466	1608	12	(	(	PUNCT
ftr-466	1608	13	citing	cite	VERB
ftr-466	1608	14	r.g	r.g	PROPN
ftr-466	1608	15	.	.	PROPN
ftr-466	1608	16	lipsey	lipsey	PROPN
ftr-466	1608	17	&	&	CCONJ
ftr-466	1608	18	kelvin	kelvin	PROPN
ftr-466	1608	19	lancaster	lancaster	PROPN
ftr-466	1608	20	,	,	PUNCT
ftr-466	1608	21	the	the	DET
ftr-466	1608	22	general	general	ADJ
ftr-466	1608	23	theory	theory	NOUN
ftr-466	1608	24	of	of	ADP
ftr-466	1608	25	second	second	ADJ
ftr-466	1608	26	best	good	ADJ
ftr-466	1608	27	,	,	PUNCT
ftr-466	1608	28	24	24	NUM
ftr-466	1608	29	rev	rev	X
ftr-466	1608	30	.	.	PROPN
ftr-466	1608	31	econ	econ	PROPN
ftr-466	1608	32	.	.	PUNCT
ftr-466	1608	33	stud	stud	PROPN
ftr-466	1608	34	.	.	PUNCT
ftr-466	1609	1	11	11	NUM
ftr-466	1609	2	(	(	PUNCT
ftr-466	1609	3	1956	1956	NUM
ftr-466	1609	4	)	)	PUNCT
ftr-466	1609	5	)	)	PUNCT
ftr-466	1609	6	.	.	PUNCT
ftr-466	1610	1	19971	19971	NUM
ftr-466	1610	2	florida	florida	PROPN
ftr-466	1610	3	tax	tax	PROPN
ftr-466	1610	4	review	review	NOUN
ftr-466	1610	5	article	article	NOUN
ftr-466	1610	6	's	's	PART
ftr-466	1610	7	adherence	adherence	NOUN
ftr-466	1610	8	to	to	ADP
ftr-466	1610	9	the	the	DET
ftr-466	1610	10	realization	realization	NOUN
ftr-466	1610	11	requirement	requirement	NOUN
ftr-466	1610	12	stems	stem	VERB
ftr-466	1610	13	from	from	ADP
ftr-466	1610	14	the	the	DET
ftr-466	1610	15	reality	reality	NOUN
ftr-466	1610	16	that	that	SCONJ
ftr-466	1610	17	congress	congress	PROPN
ftr-466	1610	18	presently	presently	ADV
ftr-466	1610	19	will	will	AUX
ftr-466	1610	20	not	not	PART
ftr-466	1610	21	require	require	VERB
ftr-466	1610	22	taxpayers	taxpayer	NOUN
ftr-466	1610	23	to	to	PART
ftr-466	1610	24	accrue	accrue	VERB
ftr-466	1610	25	income	income	NOUN
ftr-466	1610	26	on	on	ADP
ftr-466	1610	27	capital	capital	NOUN
ftr-466	1610	28	assets	asset	NOUN
ftr-466	1610	29	and	and	CCONJ
ftr-466	1610	30	has	have	AUX
ftr-466	1610	31	therefore	therefore	ADV
ftr-466	1610	32	precluded	preclude	VERB
ftr-466	1610	33	the	the	DET
ftr-466	1610	34	immediate	immediate	ADJ
ftr-466	1610	35	attainment	attainment	NOUN
ftr-466	1610	36	of	of	ADP
ftr-466	1610	37	the	the	DET
ftr-466	1610	38	"	"	PUNCT
ftr-466	1610	39	optimal	optimal	ADJ
ftr-466	1610	40	condition	condition	NOUN
ftr-466	1610	41	.	.	PUNCT
ftr-466	1610	42	"	"	PUNCT
ftr-466	1611	1	thus	thus	ADV
ftr-466	1611	2	,	,	PUNCT
ftr-466	1611	3	in	in	ADP
ftr-466	1611	4	evaluating	evaluate	VERB
ftr-466	1611	5	the	the	DET
ftr-466	1611	6	recommendations	recommendation	NOUN
ftr-466	1611	7	in	in	ADP
ftr-466	1611	8	this	this	DET
ftr-466	1611	9	article	article	NOUN
ftr-466	1611	10	,	,	PUNCT
ftr-466	1611	11	the	the	DET
ftr-466	1611	12	proper	proper	ADJ
ftr-466	1611	13	question	question	NOUN
ftr-466	1611	14	is	be	AUX
ftr-466	1611	15	whether	whether	SCONJ
ftr-466	1611	16	they	they	PRON
ftr-466	1611	17	"	"	PUNCT
ftr-466	1611	18	would	would	AUX
ftr-466	1611	19	bring	bring	VERB
ftr-466	1611	20	an	an	DET
ftr-466	1611	21	already	already	ADV
ftr-466	1611	22	defective	defective	ADJ
ftr-466	1611	23	system	system	NOUN
ftr-466	1611	24	closer	close	ADV
ftr-466	1611	25	to	to	ADP
ftr-466	1611	26	the	the	DET
ftr-466	1611	27	ideal	ideal	NOUN
ftr-466	1611	28	.	.	PUNCT
ftr-466	1612	1	"	"	PUNCT
ftr-466	1612	2	'	'	PUNCT
ftr-466	1612	3	"	"	PUNCT
ftr-466	1612	4	in	in	ADP
ftr-466	1612	5	answering	answer	VERB
ftr-466	1612	6	that	that	DET
ftr-466	1612	7	question	question	NOUN
ftr-466	1612	8	,	,	PUNCT
ftr-466	1612	9	one	one	PRON
ftr-466	1612	10	must	must	AUX
ftr-466	1612	11	,	,	PUNCT
ftr-466	1612	12	among	among	ADP
ftr-466	1612	13	other	other	ADJ
ftr-466	1612	14	things	thing	NOUN
ftr-466	1612	15	,	,	PUNCT
ftr-466	1612	16	answer	answer	VERB
ftr-466	1612	17	the	the	DET
ftr-466	1612	18	related	relate	VERB
ftr-466	1612	19	question	question	NOUN
ftr-466	1612	20	of	of	ADP
ftr-466	1612	21	whether	whether	SCONJ
ftr-466	1612	22	,	,	PUNCT
ftr-466	1612	23	even	even	ADV
ftr-466	1612	24	if	if	SCONJ
ftr-466	1612	25	the	the	DET
ftr-466	1612	26	recommendations	recommendation	NOUN
ftr-466	1612	27	in	in	ADP
ftr-466	1612	28	this	this	DET
ftr-466	1612	29	article	article	NOUN
ftr-466	1612	30	do	do	AUX
ftr-466	1612	31	bring	bring	VERB
ftr-466	1612	32	us	we	PRON
ftr-466	1612	33	closer	close	ADV
ftr-466	1612	34	to	to	ADP
ftr-466	1612	35	the	the	DET
ftr-466	1612	36	ideal	ideal	ADJ
ftr-466	1612	37	system	system	NOUN
ftr-466	1612	38	,	,	PUNCT
ftr-466	1612	39	they	they	PRON
ftr-466	1612	40	produce	produce	VERB
ftr-466	1612	41	more	more	ADJ
ftr-466	1612	42	harm	harm	NOUN
ftr-466	1612	43	than	than	ADP
ftr-466	1612	44	good	good	ADJ
ftr-466	1612	45	.	.	PUNCT
ftr-466	1613	1	the	the	DET
ftr-466	1613	2	recommendations	recommendation	NOUN
ftr-466	1613	3	in	in	ADP
ftr-466	1613	4	this	this	DET
ftr-466	1613	5	article	article	NOUN
ftr-466	1613	6	are	be	AUX
ftr-466	1613	7	admittedly	admittedly	ADV
ftr-466	1613	8	second	second	ADJ
ftr-466	1613	9	best	good	ADJ
ftr-466	1613	10	solutions	solution	NOUN
ftr-466	1613	11	that	that	PRON
ftr-466	1613	12	are	be	AUX
ftr-466	1613	13	designed	design	VERB
ftr-466	1613	14	to	to	PART
ftr-466	1613	15	function	function	VERB
ftr-466	1613	16	within	within	ADP
ftr-466	1613	17	,	,	PUNCT
ftr-466	1613	18	rather	rather	ADV
ftr-466	1613	19	than	than	ADP
ftr-466	1613	20	eliminate	eliminate	VERB
ftr-466	1613	21	,	,	PUNCT
ftr-466	1613	22	the	the	DET
ftr-466	1613	23	current	current	ADJ
ftr-466	1613	24	law	law	NOUN
ftr-466	1613	25	distinctions	distinction	NOUN
ftr-466	1613	26	(	(	PUNCT
ftr-466	1613	27	artificial	artificial	ADJ
ftr-466	1613	28	though	though	SCONJ
ftr-466	1613	29	they	they	PRON
ftr-466	1613	30	may	may	AUX
ftr-466	1613	31	be	be	AUX
ftr-466	1613	32	)	)	PUNCT
ftr-466	1613	33	between	between	ADP
ftr-466	1613	34	debt	debt	NOUN
ftr-466	1613	35	and	and	CCONJ
ftr-466	1613	36	equity	equity	NOUN
ftr-466	1613	37	on	on	ADP
ftr-466	1613	38	the	the	DET
ftr-466	1613	39	one	one	NUM
ftr-466	1613	40	hand	hand	NOUN
ftr-466	1613	41	and	and	CCONJ
ftr-466	1613	42	ordinary	ordinary	ADJ
ftr-466	1613	43	income	income	NOUN
ftr-466	1613	44	and	and	CCONJ
ftr-466	1613	45	capital	capital	NOUN
ftr-466	1613	46	gain	gain	NOUN
ftr-466	1613	47	on	on	ADP
ftr-466	1613	48	the	the	DET
ftr-466	1613	49	other	other	ADJ
ftr-466	1613	50	.	.	PUNCT
ftr-466	1614	1	in	in	ADP
ftr-466	1614	2	doing	do	VERB
ftr-466	1614	3	so	so	ADV
ftr-466	1614	4	,	,	PUNCT
ftr-466	1614	5	these	these	DET
ftr-466	1614	6	recommendations	recommendation	NOUN
ftr-466	1614	7	simply	simply	ADV
ftr-466	1614	8	utilize	utilize	VERB
ftr-466	1614	9	the	the	DET
ftr-466	1614	10	principles	principle	NOUN
ftr-466	1614	11	of	of	ADP
ftr-466	1614	12	current	current	ADJ
ftr-466	1614	13	law	law	NOUN
ftr-466	1614	14	to	to	PART
ftr-466	1614	15	require	require	VERB
ftr-466	1614	16	purchasers	purchaser	NOUN
ftr-466	1614	17	of	of	ADP
ftr-466	1614	18	certain	certain	ADJ
ftr-466	1614	19	financial	financial	ADJ
ftr-466	1614	20	instruments	instrument	NOUN
ftr-466	1614	21	to	to	PART
ftr-466	1614	22	recognize	recognize	VERB
ftr-466	1614	23	for	for	ADP
ftr-466	1614	24	tax	tax	NOUN
ftr-466	1614	25	purposes	purpose	NOUN
ftr-466	1614	26	the	the	DET
ftr-466	1614	27	interest	interest	NOUN
ftr-466	1614	28	income	income	NOUN
ftr-466	1614	29	that	that	SCONJ
ftr-466	1614	30	they	they	PRON
ftr-466	1614	31	are	be	AUX
ftr-466	1614	32	recognizing	recognize	VERB
ftr-466	1614	33	economically	economically	ADV
ftr-466	1614	34	.	.	PUNCT
ftr-466	1615	1	for	for	ADP
ftr-466	1615	2	example	example	NOUN
ftr-466	1615	3	,	,	PUNCT
ftr-466	1615	4	assume	assume	VERB
ftr-466	1615	5	that	that	SCONJ
ftr-466	1615	6	a	a	PRON
ftr-466	1615	7	and	and	CCONJ
ftr-466	1615	8	b	b	NOUN
ftr-466	1615	9	enter	enter	VERB
ftr-466	1615	10	into	into	ADP
ftr-466	1615	11	a	a	DET
ftr-466	1615	12	cash	cash	NOUN
ftr-466	1615	13	-	-	PUNCT
ftr-466	1615	14	settled	settle	VERB
ftr-466	1615	15	forward	forward	ADJ
ftr-466	1615	16	contract	contract	NOUN
ftr-466	1615	17	that	that	PRON
ftr-466	1615	18	requires	require	VERB
ftr-466	1615	19	a	a	PRON
ftr-466	1615	20	to	to	PART
ftr-466	1615	21	pay	pay	VERB
ftr-466	1615	22	b	b	NUM
ftr-466	1615	23	$	$	SYM
ftr-466	1615	24	100	100	NUM
ftr-466	1615	25	in	in	ADP
ftr-466	1615	26	year	year	NOUN
ftr-466	1615	27	2	2	NUM
ftr-466	1615	28	and	and	CCONJ
ftr-466	1615	29	requires	require	VERB
ftr-466	1615	30	b	b	PROPN
ftr-466	1615	31	to	to	PART
ftr-466	1615	32	pay	pay	VERB
ftr-466	1615	33	a	a	DET
ftr-466	1615	34	the	the	DET
ftr-466	1615	35	spot	spot	NOUN
ftr-466	1615	36	price	price	NOUN
ftr-466	1615	37	of	of	ADP
ftr-466	1615	38	one	one	NUM
ftr-466	1615	39	share	share	NOUN
ftr-466	1615	40	of	of	ADP
ftr-466	1615	41	x	x	PROPN
ftr-466	1615	42	co.	co.	PROPN
ftr-466	1615	43	stock	stock	NOUN
ftr-466	1615	44	in	in	ADP
ftr-466	1615	45	year	year	NOUN
ftr-466	1615	46	2	2	NUM
ftr-466	1615	47	.	.	PUNCT
ftr-466	1615	48	further	far	ADV
ftr-466	1615	49	assume	assume	VERB
ftr-466	1615	50	that	that	SCONJ
ftr-466	1615	51	a	a	PRON
ftr-466	1615	52	currently	currently	ADV
ftr-466	1615	53	owns	own	VERB
ftr-466	1615	54	$	$	SYM
ftr-466	1615	55	85	85	NUM
ftr-466	1615	56	.	.	PUNCT
ftr-466	1616	1	at	at	ADP
ftr-466	1616	2	this	this	DET
ftr-466	1616	3	point	point	NOUN
ftr-466	1616	4	,	,	PUNCT
ftr-466	1616	5	a	a	PRON
ftr-466	1616	6	has	have	AUX
ftr-466	1616	7	incurred	incur	VERB
ftr-466	1616	8	an	an	DET
ftr-466	1616	9	obligation	obligation	NOUN
ftr-466	1616	10	to	to	PART
ftr-466	1616	11	pay	pay	VERB
ftr-466	1616	12	$	$	SYM
ftr-466	1616	13	100	100	NUM
ftr-466	1616	14	in	in	ADP
ftr-466	1616	15	year	year	NOUN
ftr-466	1616	16	2	2	NUM
ftr-466	1616	17	,	,	PUNCT
ftr-466	1616	18	and	and	CCONJ
ftr-466	1616	19	can	can	AUX
ftr-466	1616	20	satisfy	satisfy	VERB
ftr-466	1616	21	that	that	DET
ftr-466	1616	22	obligation	obligation	NOUN
ftr-466	1616	23	in	in	ADP
ftr-466	1616	24	one	one	NUM
ftr-466	1616	25	of	of	ADP
ftr-466	1616	26	two	two	NUM
ftr-466	1616	27	ways	way	NOUN
ftr-466	1616	28	.	.	PUNCT
ftr-466	1617	1	first	first	ADV
ftr-466	1617	2	,	,	PUNCT
ftr-466	1617	3	a	a	PRON
ftr-466	1617	4	can	can	AUX
ftr-466	1617	5	lend	lend	VERB
ftr-466	1617	6	$	$	SYM
ftr-466	1617	7	85	85	NUM
ftr-466	1617	8	to	to	ADP
ftr-466	1617	9	a	a	DET
ftr-466	1617	10	third	third	ADJ
ftr-466	1617	11	party	party	NOUN
ftr-466	1617	12	and	and	CCONJ
ftr-466	1617	13	hope	hope	VERB
ftr-466	1617	14	to	to	PART
ftr-466	1617	15	earn	earn	VERB
ftr-466	1617	16	$	$	SYM
ftr-466	1617	17	15	15	NUM
ftr-466	1617	18	after	after	ADP
ftr-466	1617	19	tax	tax	NOUN
ftr-466	1617	20	over	over	ADP
ftr-466	1617	21	two	two	NUM
ftr-466	1617	22	years	year	NOUN
ftr-466	1617	23	.	.	PUNCT
ftr-466	1618	1	second	second	ADJ
ftr-466	1618	2	,	,	PUNCT
ftr-466	1618	3	a	a	PRON
ftr-466	1618	4	can	can	AUX
ftr-466	1618	5	advance	advance	VERB
ftr-466	1618	6	$	$	SYM
ftr-466	1618	7	85	85	NUM
ftr-466	1618	8	to	to	ADP
ftr-466	1618	9	b	b	NOUN
ftr-466	1618	10	and	and	CCONJ
ftr-466	1618	11	extinguish	extinguish	VERB
ftr-466	1618	12	her	her	PRON
ftr-466	1618	13	liability	liability	NOUN
ftr-466	1618	14	to	to	PART
ftr-466	1618	15	pay	pay	VERB
ftr-466	1618	16	$	$	SYM
ftr-466	1618	17	100	100	NUM
ftr-466	1618	18	in	in	ADP
ftr-466	1618	19	year	year	NOUN
ftr-466	1618	20	2	2	NUM
ftr-466	1618	21	.	.	PUNCT
ftr-466	1619	1	this	this	DET
ftr-466	1619	2	article	article	NOUN
ftr-466	1619	3	asserts	assert	VERB
ftr-466	1619	4	that	that	SCONJ
ftr-466	1619	5	a	a	PRON
ftr-466	1619	6	should	should	AUX
ftr-466	1619	7	not	not	PART
ftr-466	1619	8	be	be	AUX
ftr-466	1619	9	taxed	tax	VERB
ftr-466	1619	10	differently	differently	ADV
ftr-466	1619	11	depending	depend	VERB
ftr-466	1619	12	on	on	ADP
ftr-466	1619	13	the	the	DET
ftr-466	1619	14	identity	identity	NOUN
ftr-466	1619	15	of	of	ADP
ftr-466	1619	16	the	the	DET
ftr-466	1619	17	party	party	NOUN
ftr-466	1619	18	to	to	PART
ftr-466	1619	19	whom	whom	PRON
ftr-466	1619	20	she	she	PRON
ftr-466	1619	21	advances	advance	VERB
ftr-466	1619	22	the	the	DET
ftr-466	1619	23	money	money	NOUN
ftr-466	1619	24	with	with	ADP
ftr-466	1619	25	which	which	PRON
ftr-466	1619	26	she	she	PRON
ftr-466	1619	27	will	will	AUX
ftr-466	1619	28	ultimately	ultimately	ADV
ftr-466	1619	29	satisfy	satisfy	VERB
ftr-466	1619	30	her	her	PRON
ftr-466	1619	31	obligation	obligation	NOUN
ftr-466	1619	32	to	to	PART
ftr-466	1619	33	pay	pay	VERB
ftr-466	1619	34	b	b	DET
ftr-466	1619	35	$	$	SYM
ftr-466	1619	36	100	100	NUM
ftr-466	1619	37	.	.	PUNCT
ftr-466	1620	1	(	(	PUNCT
ftr-466	1620	2	perhaps	perhaps	ADV
ftr-466	1620	3	the	the	DET
ftr-466	1620	4	use	use	NOUN
ftr-466	1620	5	of	of	ADP
ftr-466	1620	6	certain	certain	ADJ
ftr-466	1620	7	principles	principle	NOUN
ftr-466	1620	8	of	of	ADP
ftr-466	1620	9	current	current	ADJ
ftr-466	1620	10	law	law	NOUN
ftr-466	1620	11	which	which	PRON
ftr-466	1620	12	require	require	VERB
ftr-466	1620	13	taxpayers	taxpayer	NOUN
ftr-466	1620	14	to	to	PART
ftr-466	1620	15	recognize	recognize	VERB
ftr-466	1620	16	for	for	ADP
ftr-466	1620	17	tax	tax	NOUN
ftr-466	1620	18	purposes	purpose	NOUN
ftr-466	1620	19	their	their	PRON
ftr-466	1620	20	economic	economic	ADJ
ftr-466	1620	21	income	income	NOUN
ftr-466	1620	22	provides	provide	VERB
ftr-466	1620	23	sufficient	sufficient	ADJ
ftr-466	1620	24	justification	justification	NOUN
ftr-466	1620	25	for	for	ADP
ftr-466	1620	26	the	the	DET
ftr-466	1620	27	implementation	implementation	NOUN
ftr-466	1620	28	of	of	ADP
ftr-466	1620	29	this	this	DET
ftr-466	1620	30	article	article	NOUN
ftr-466	1620	31	's	's	PART
ftr-466	1620	32	recommendations	recommendation	NOUN
ftr-466	1620	33	.	.	PUNCT
ftr-466	1620	34	)	)	PUNCT
ftr-466	1621	1	one	one	PRON
ftr-466	1621	2	could	could	AUX
ftr-466	1621	3	,	,	PUNCT
ftr-466	1621	4	however	however	ADV
ftr-466	1621	5	,	,	PUNCT
ftr-466	1621	6	easily	easily	ADV
ftr-466	1621	7	argue	argue	VERB
ftr-466	1621	8	that	that	SCONJ
ftr-466	1621	9	the	the	DET
ftr-466	1621	10	proper	proper	ADJ
ftr-466	1621	11	paradigm	paradigm	NOUN
ftr-466	1621	12	of	of	ADP
ftr-466	1621	13	the	the	DET
ftr-466	1621	14	above	above	ADJ
ftr-466	1621	15	transaction	transaction	NOUN
ftr-466	1621	16	is	be	AUX
ftr-466	1621	17	a	a	DET
ftr-466	1621	18	direct	direct	ADJ
ftr-466	1621	19	ownership	ownership	NOUN
ftr-466	1621	20	interest	interest	NOUN
ftr-466	1621	21	in	in	ADP
ftr-466	1621	22	x	x	PROPN
ftr-466	1621	23	co.	co.	PROPN
ftr-466	1621	24	stock	stock	NOUN
ftr-466	1621	25	,	,	PUNCT
ftr-466	1621	26	on	on	ADP
ftr-466	1621	27	which	which	PRON
ftr-466	1621	28	a	a	DET
ftr-466	1621	29	need	need	NOUN
ftr-466	1621	30	not	not	PART
ftr-466	1621	31	accrue	accrue	VERB
ftr-466	1621	32	income	income	NOUN
ftr-466	1621	33	under	under	ADP
ftr-466	1621	34	current	current	ADJ
ftr-466	1621	35	law	law	NOUN
ftr-466	1621	36	.	.	PUNCT
ftr-466	1622	1	that	that	PRON
ftr-466	1622	2	is	be	AUX
ftr-466	1622	3	not	not	PART
ftr-466	1622	4	,	,	PUNCT
ftr-466	1622	5	however	however	ADV
ftr-466	1622	6	,	,	PUNCT
ftr-466	1622	7	the	the	DET
ftr-466	1622	8	correct	correct	ADJ
ftr-466	1622	9	analysis	analysis	NOUN
ftr-466	1622	10	.	.	PUNCT
ftr-466	1623	1	the	the	DET
ftr-466	1623	2	critical	critical	ADJ
ftr-466	1623	3	difference	difference	NOUN
ftr-466	1623	4	between	between	ADP
ftr-466	1623	5	a	a	DET
ftr-466	1623	6	direct	direct	ADJ
ftr-466	1623	7	ownership	ownership	NOUN
ftr-466	1623	8	interest	interest	NOUN
ftr-466	1623	9	in	in	ADP
ftr-466	1623	10	x	x	PROPN
ftr-466	1623	11	co.	co.	PROPN
ftr-466	1623	12	stock	stock	NOUN
ftr-466	1623	13	and	and	CCONJ
ftr-466	1623	14	a	a	DET
ftr-466	1623	15	cash	cash	NOUN
ftr-466	1623	16	-	-	PUNCT
ftr-466	1623	17	settled	settle	VERB
ftr-466	1623	18	,	,	PUNCT
ftr-466	1623	19	prepaid	prepay	VERB
ftr-466	1623	20	forward	forward	ADJ
ftr-466	1623	21	contract	contract	NOUN
ftr-466	1623	22	on	on	ADP
ftr-466	1623	23	x	x	PROPN
ftr-466	1623	24	co.	co.	PROPN
ftr-466	1623	25	stock	stock	NOUN
ftr-466	1623	26	is	be	AUX
ftr-466	1623	27	that	that	SCONJ
ftr-466	1623	28	,	,	PUNCT
ftr-466	1623	29	in	in	ADP
ftr-466	1623	30	the	the	DET
ftr-466	1623	31	latter	latter	ADJ
ftr-466	1623	32	case	case	NOUN
ftr-466	1623	33	,	,	PUNCT
ftr-466	1623	34	the	the	DET
ftr-466	1623	35	purchaser	purchaser	NOUN
ftr-466	1623	36	receives	receive	VERB
ftr-466	1623	37	an	an	DET
ftr-466	1623	38	immediate	immediate	ADJ
ftr-466	1623	39	and	and	CCONJ
ftr-466	1623	40	certain	certain	ADJ
ftr-466	1623	41	economic	economic	ADJ
ftr-466	1623	42	benefit	benefit	NOUN
ftr-466	1623	43	by	by	ADP
ftr-466	1623	44	virtue	virtue	NOUN
ftr-466	1623	45	of	of	ADP
ftr-466	1623	46	the	the	DET
ftr-466	1623	47	prepayment	prepayment	NOUN
ftr-466	1623	48	,	,	PUNCT
ftr-466	1623	49	which	which	PRON
ftr-466	1623	50	economic	economic	ADJ
ftr-466	1623	51	benefit	benefit	NOUN
ftr-466	1623	52	results	result	NOUN
ftr-466	1623	53	from	from	ADP
ftr-466	1623	54	the	the	DET
ftr-466	1623	55	advance	advance	NOUN
ftr-466	1623	56	that	that	SCONJ
ftr-466	1623	57	she	she	PRON
ftr-466	1623	58	makes	make	VERB
ftr-466	1623	59	to	to	ADP
ftr-466	1623	60	the	the	DET
ftr-466	1623	61	seller	seller	NOUN
ftr-466	1623	62	.	.	PUNCT
ftr-466	1624	1	for	for	ADP
ftr-466	1624	2	example	example	NOUN
ftr-466	1624	3	,	,	PUNCT
ftr-466	1624	4	suppose	suppose	VERB
ftr-466	1624	5	that	that	SCONJ
ftr-466	1624	6	the	the	DET
ftr-466	1624	7	two	two	NUM
ftr-466	1624	8	year	year	NOUN
ftr-466	1624	9	forward	forward	ADJ
ftr-466	1624	10	price	price	NOUN
ftr-466	1624	11	of	of	ADP
ftr-466	1624	12	one	one	NUM
ftr-466	1624	13	share	share	NOUN
ftr-466	1624	14	of	of	ADP
ftr-466	1624	15	x	x	PROPN
ftr-466	1624	16	co.	co.	PROPN
ftr-466	1624	17	stock	stock	NOUN
ftr-466	1624	18	is	be	AUX
ftr-466	1624	19	$	$	SYM
ftr-466	1624	20	100	100	NUM
ftr-466	1624	21	,	,	PUNCT
ftr-466	1624	22	and	and	CCONJ
ftr-466	1624	23	that	that	SCONJ
ftr-466	1624	24	a	a	DET
ftr-466	1624	25	pays	pay	NOUN
ftr-466	1624	26	b	b	NOUN
ftr-466	1624	27	$	$	SYM
ftr-466	1624	28	85	85	NUM
ftr-466	1624	29	today	today	NOUN
ftr-466	1624	30	in	in	ADP
ftr-466	1624	31	exchange	exchange	NOUN
ftr-466	1624	32	for	for	ADP
ftr-466	1624	33	such	such	DET
ftr-466	1624	34	a	a	DET
ftr-466	1624	35	two	two	NUM
ftr-466	1624	36	year	year	NOUN
ftr-466	1624	37	forward	forward	ADJ
ftr-466	1624	38	contract	contract	NOUN
ftr-466	1624	39	.	.	PUNCT
ftr-466	1625	1	in	in	ADP
ftr-466	1625	2	that	that	DET
ftr-466	1625	3	case	case	NOUN
ftr-466	1625	4	,	,	PUNCT
ftr-466	1625	5	a	a	DET
ftr-466	1625	6	194	194	NUM
ftr-466	1625	7	.	.	PUNCT
ftr-466	1626	1	noel	noel	PROPN
ftr-466	1626	2	b.	b.	PROPN
ftr-466	1626	3	cunningham	cunningham	PROPN
ftr-466	1626	4	&	&	CCONJ
ftr-466	1626	5	deborah	deborah	PROPN
ftr-466	1626	6	h.	h.	PROPN
ftr-466	1626	7	schenk	schenk	PROPN
ftr-466	1626	8	,	,	PUNCT
ftr-466	1626	9	colloquium	colloquium	NOUN
ftr-466	1626	10	on	on	ADP
ftr-466	1626	11	capital	capital	NOUN
ftr-466	1626	12	gains	gain	NOUN
ftr-466	1626	13	:	:	PUNCT
ftr-466	1626	14	the	the	DET
ftr-466	1626	15	case	case	NOUN
ftr-466	1626	16	for	for	ADP
ftr-466	1626	17	a	a	DET
ftr-466	1626	18	capital	capital	NOUN
ftr-466	1626	19	gains	gain	NOUN
ftr-466	1626	20	preference	preference	NOUN
ftr-466	1626	21	,	,	PUNCT
ftr-466	1626	22	48	48	NUM
ftr-466	1626	23	tax	tax	NOUN
ftr-466	1626	24	l.	l.	PROPN
ftr-466	1626	25	rev	rev	PROPN
ftr-466	1626	26	.	.	PROPN
ftr-466	1626	27	319	319	NUM
ftr-466	1626	28	,	,	PUNCT
ftr-466	1626	29	325	325	NUM
ftr-466	1626	30	(	(	PUNCT
ftr-466	1626	31	1993	1993	NUM
ftr-466	1626	32	)	)	PUNCT
ftr-466	1626	33	.	.	PUNCT
ftr-466	1627	1	[	[	X
ftr-466	1627	2	vol	vol	NOUN
ftr-466	1627	3	.	.	PUNCT
ftr-466	1627	4	3:8	3:8	NUM
ftr-466	1627	5	economically	economically	ADV
ftr-466	1627	6	equivalent	equivalent	ADJ
ftr-466	1627	7	financial	financial	ADJ
ftr-466	1627	8	instrniments	instrniment	NOUN
ftr-466	1627	9	receives	receive	VERB
ftr-466	1627	10	a	a	DET
ftr-466	1627	11	guaranteed	guarantee	VERB
ftr-466	1627	12	economic	economic	ADJ
ftr-466	1627	13	benefit	benefit	NOUN
ftr-466	1627	14	of	of	ADP
ftr-466	1627	15	$	$	SYM
ftr-466	1627	16	15	15	NUM
ftr-466	1627	17	as	as	ADP
ftr-466	1627	18	a	a	DET
ftr-466	1627	19	result	result	NOUN
ftr-466	1627	20	of	of	ADP
ftr-466	1627	21	the	the	DET
ftr-466	1627	22	advance	advance	NOUN
ftr-466	1627	23	of	of	ADP
ftr-466	1627	24	$	$	SYM
ftr-466	1627	25	85	85	NUM
ftr-466	1627	26	to	to	PART
ftr-466	1627	27	b	b	NOUN
ftr-466	1627	28	,	,	PUNCT
ftr-466	1627	29	because	because	SCONJ
ftr-466	1627	30	that	that	DET
ftr-466	1627	31	advance	advance	NOUN
ftr-466	1627	32	extinguished	extinguish	VERB
ftr-466	1627	33	her	her	PRON
ftr-466	1627	34	obligation	obligation	NOUN
ftr-466	1627	35	to	to	PART
ftr-466	1627	36	pay	pay	VERB
ftr-466	1627	37	$	$	SYM
ftr-466	1627	38	100	100	NUM
ftr-466	1627	39	.	.	PUNCT
ftr-466	1628	1	as	as	SCONJ
ftr-466	1628	2	discussed	discuss	VERB
ftr-466	1628	3	above	above	ADV
ftr-466	1628	4	,	,	PUNCT
ftr-466	1628	5	that	that	SCONJ
ftr-466	1628	6	$	$	SYM
ftr-466	1628	7	15	15	NUM
ftr-466	1628	8	benefit	benefit	NOUN
ftr-466	1628	9	is	be	AUX
ftr-466	1628	10	properly	properly	ADV
ftr-466	1628	11	characterized	characterize	VERB
ftr-466	1628	12	and	and	CCONJ
ftr-466	1628	13	taxed	tax	VERB
ftr-466	1628	14	as	as	ADP
ftr-466	1628	15	interest	interest	NOUN
ftr-466	1628	16	.	.	PUNCT
ftr-466	1629	1	the	the	DET
ftr-466	1629	2	purchaser	purchaser	NOUN
ftr-466	1629	3	of	of	ADP
ftr-466	1629	4	a	a	DET
ftr-466	1629	5	share	share	NOUN
ftr-466	1629	6	of	of	ADP
ftr-466	1629	7	x	x	PROPN
ftr-466	1629	8	co.	co.	PROPN
ftr-466	1629	9	stock	stock	NOUN
ftr-466	1629	10	may	may	AUX
ftr-466	1629	11	expect	expect	VERB
ftr-466	1629	12	a	a	DET
ftr-466	1629	13	future	future	ADJ
ftr-466	1629	14	benefit	benefit	NOUN
ftr-466	1629	15	of	of	ADP
ftr-466	1629	16	$	$	SYM
ftr-466	1629	17	15	15	NUM
ftr-466	1629	18	.	.	PUNCT
ftr-466	1630	1	that	that	DET
ftr-466	1630	2	benefit	benefit	NOUN
ftr-466	1630	3	,	,	PUNCT
ftr-466	1630	4	however	however	ADV
ftr-466	1630	5	,	,	PUNCT
ftr-466	1630	6	is	be	AUX
ftr-466	1630	7	wholly	wholly	ADV
ftr-466	1630	8	contingent	contingent	ADJ
ftr-466	1630	9	on	on	ADP
ftr-466	1630	10	the	the	DET
ftr-466	1630	11	value	value	NOUN
ftr-466	1630	12	of	of	ADP
ftr-466	1630	13	x	x	PROPN
ftr-466	1630	14	co.	co.	PROPN
ftr-466	1630	15	stock	stock	NOUN
ftr-466	1630	16	in	in	ADP
ftr-466	1630	17	two	two	NUM
ftr-466	1630	18	years	year	NOUN
ftr-466	1630	19	.	.	PUNCT
ftr-466	1631	1	that	that	DET
ftr-466	1631	2	contingent	contingent	ADJ
ftr-466	1631	3	benefit	benefit	NOUN
ftr-466	1631	4	must	must	AUX
ftr-466	1631	5	not	not	PART
ftr-466	1631	6	be	be	AUX
ftr-466	1631	7	confused	confuse	VERB
ftr-466	1631	8	with	with	ADP
ftr-466	1631	9	the	the	DET
ftr-466	1631	10	economic	economic	ADJ
ftr-466	1631	11	benefit	benefit	NOUN
ftr-466	1631	12	realized	realize	VERB
ftr-466	1631	13	by	by	ADP
ftr-466	1631	14	a	a	PRON
ftr-466	1631	15	on	on	ADP
ftr-466	1631	16	the	the	DET
ftr-466	1631	17	prepayment	prepayment	NOUN
ftr-466	1631	18	of	of	ADP
ftr-466	1631	19	the	the	DET
ftr-466	1631	20	forward	forward	ADJ
ftr-466	1631	21	contract	contract	NOUN
ftr-466	1631	22	on	on	ADP
ftr-466	1631	23	x	x	PROPN
ftr-466	1631	24	co.	co.	PROPN
ftr-466	1631	25	stock	stock	NOUN
ftr-466	1631	26	,	,	PUNCT
ftr-466	1631	27	because	because	SCONJ
ftr-466	1631	28	that	that	DET
ftr-466	1631	29	latter	latter	ADJ
ftr-466	1631	30	benefit	benefit	NOUN
ftr-466	1631	31	is	be	AUX
ftr-466	1631	32	determined	determine	VERB
ftr-466	1631	33	solely	solely	ADV
ftr-466	1631	34	by	by	ADP
ftr-466	1631	35	reference	reference	NOUN
ftr-466	1631	36	to	to	ADP
ftr-466	1631	37	the	the	DET
ftr-466	1631	38	forward	forward	ADJ
ftr-466	1631	39	price	price	NOUN
ftr-466	1631	40	of	of	ADP
ftr-466	1631	41	x	x	PROPN
ftr-466	1631	42	co.	co.	PROPN
ftr-466	1631	43	stock	stock	NOUN
ftr-466	1631	44	,	,	PUNCT
ftr-466	1631	45	which	which	PRON
ftr-466	1631	46	is	be	AUX
ftr-466	1631	47	fixed	fix	VERB
ftr-466	1631	48	.	.	PUNCT
ftr-466	1632	1	put	put	VERB
ftr-466	1632	2	differently	differently	ADV
ftr-466	1632	3	,	,	PUNCT
ftr-466	1632	4	by	by	ADP
ftr-466	1632	5	coming	come	VERB
ftr-466	1632	6	out	out	ADP
ftr-466	1632	7	of	of	ADP
ftr-466	1632	8	pocket	pocket	NOUN
ftr-466	1632	9	with	with	ADP
ftr-466	1632	10	$	$	SYM
ftr-466	1632	11	85	85	NUM
ftr-466	1632	12	today	today	NOUN
ftr-466	1632	13	,	,	PUNCT
ftr-466	1632	14	a	a	DET
ftr-466	1632	15	need	need	NOUN
ftr-466	1632	16	not	not	PART
ftr-466	1632	17	come	come	VERB
ftr-466	1632	18	out	out	ADP
ftr-466	1632	19	of	of	ADP
ftr-466	1632	20	pocket	pocket	NOUN
ftr-466	1632	21	with	with	ADP
ftr-466	1632	22	$	$	SYM
ftr-466	1632	23	100	100	NUM
ftr-466	1632	24	in	in	ADP
ftr-466	1632	25	two	two	NUM
ftr-466	1632	26	years	year	NOUN
ftr-466	1632	27	,	,	PUNCT
ftr-466	1632	28	which	which	PRON
ftr-466	1632	29	means	mean	VERB
ftr-466	1632	30	that	that	SCONJ
ftr-466	1632	31	a	a	DET
ftr-466	1632	32	will	will	NOUN
ftr-466	1632	33	,	,	PUNCT
ftr-466	1632	34	in	in	ADP
ftr-466	1632	35	all	all	DET
ftr-466	1632	36	events	event	NOUN
ftr-466	1632	37	,	,	PUNCT
ftr-466	1632	38	receive	receive	VERB
ftr-466	1632	39	an	an	DET
ftr-466	1632	40	economic	economic	ADJ
ftr-466	1632	41	benefit	benefit	NOUN
ftr-466	1632	42	of	of	ADP
ftr-466	1632	43	$	$	SYM
ftr-466	1632	44	15	15	NUM
ftr-466	1632	45	.	.	PUNCT
ftr-466	1633	1	in	in	ADP
ftr-466	1633	2	the	the	DET
ftr-466	1633	3	context	context	NOUN
ftr-466	1633	4	of	of	ADP
ftr-466	1633	5	our	our	PRON
ftr-466	1633	6	current	current	ADJ
ftr-466	1633	7	system	system	NOUN
ftr-466	1633	8	,	,	PUNCT
ftr-466	1633	9	where	where	SCONJ
ftr-466	1633	10	the	the	DET
ftr-466	1633	11	key	key	ADJ
ftr-466	1633	12	distinction	distinction	NOUN
ftr-466	1633	13	is	be	AUX
ftr-466	1633	14	between	between	ADP
ftr-466	1633	15	debt	debt	NOUN
ftr-466	1633	16	,	,	PUNCT
ftr-466	1633	17	which	which	PRON
ftr-466	1633	18	connotes	connote	VERB
ftr-466	1633	19	a	a	DET
ftr-466	1633	20	fixed	fix	VERB
ftr-466	1633	21	obligation	obligation	NOUN
ftr-466	1633	22	to	to	PART
ftr-466	1633	23	receive	receive	VERB
ftr-466	1633	24	a	a	DET
ftr-466	1633	25	sum	sum	NOUN
ftr-466	1633	26	certain	certain	ADJ
ftr-466	1633	27	on	on	ADP
ftr-466	1633	28	a	a	DET
ftr-466	1633	29	given	give	VERB
ftr-466	1633	30	date	date	NOUN
ftr-466	1633	31	,	,	PUNCT
ftr-466	1633	32	and	and	CCONJ
ftr-466	1633	33	equity	equity	NOUN
ftr-466	1633	34	,	,	PUNCT
ftr-466	1633	35	which	which	PRON
ftr-466	1633	36	connotes	connote	VERB
ftr-466	1633	37	a	a	DET
ftr-466	1633	38	wholly	wholly	ADV
ftr-466	1633	39	contingent	contingent	ADJ
ftr-466	1633	40	investment	investment	NOUN
ftr-466	1633	41	of	of	ADP
ftr-466	1633	42	money	money	NOUN
ftr-466	1633	43	in	in	ADP
ftr-466	1633	44	an	an	DET
ftr-466	1633	45	enterprise	enterprise	NOUN
ftr-466	1633	46	,	,	PUNCT
ftr-466	1633	47	it	it	PRON
ftr-466	1633	48	seems	seem	VERB
ftr-466	1633	49	logical	logical	ADJ
ftr-466	1633	50	to	to	PART
ftr-466	1633	51	analyze	analyze	VERB
ftr-466	1633	52	a	a	DET
ftr-466	1633	53	contractual	contractual	ADJ
ftr-466	1633	54	arrangement	arrangement	NOUN
ftr-466	1633	55	between	between	ADP
ftr-466	1633	56	two	two	NUM
ftr-466	1633	57	parties	party	NOUN
ftr-466	1633	58	by	by	ADP
ftr-466	1633	59	first	first	ADV
ftr-466	1633	60	determining	determine	VERB
ftr-466	1633	61	whether	whether	SCONJ
ftr-466	1633	62	that	that	DET
ftr-466	1633	63	arrangement	arrangement	NOUN
ftr-466	1633	64	,	,	PUNCT
ftr-466	1633	65	or	or	CCONJ
ftr-466	1633	66	a	a	DET
ftr-466	1633	67	component	component	NOUN
ftr-466	1633	68	of	of	ADP
ftr-466	1633	69	that	that	DET
ftr-466	1633	70	arrangement	arrangement	NOUN
ftr-466	1633	71	,	,	PUNCT
ftr-466	1633	72	is	be	AUX
ftr-466	1633	73	debt	debt	NOUN
ftr-466	1633	74	or	or	CCONJ
ftr-466	1633	75	equity	equity	NOUN
ftr-466	1633	76	.	.	PUNCT
ftr-466	1634	1	having	having	AUX
ftr-466	1634	2	concluded	conclude	VERB
ftr-466	1634	3	,	,	PUNCT
ftr-466	1634	4	as	as	ADP
ftr-466	1634	5	above	above	ADV
ftr-466	1634	6	,	,	PUNCT
ftr-466	1634	7	that	that	SCONJ
ftr-466	1634	8	a	a	DET
ftr-466	1634	9	cash	cash	NOUN
ftr-466	1634	10	-	-	PUNCT
ftr-466	1634	11	settled	settle	VERB
ftr-466	1634	12	,	,	PUNCT
ftr-466	1634	13	prepaid	prepay	VERB
ftr-466	1634	14	forward	forward	ADJ
ftr-466	1634	15	contract	contract	NOUN
ftr-466	1634	16	contains	contain	VERB
ftr-466	1634	17	an	an	DET
ftr-466	1634	18	embedded	embed	VERB
ftr-466	1634	19	loan	loan	NOUN
ftr-466	1634	20	,	,	PUNCT
ftr-466	1634	21	it	it	PRON
ftr-466	1634	22	becomes	become	VERB
ftr-466	1634	23	easier	easy	ADJ
ftr-466	1634	24	to	to	PART
ftr-466	1634	25	justify	justify	VERB
ftr-466	1634	26	the	the	DET
ftr-466	1634	27	taxation	taxation	NOUN
ftr-466	1634	28	of	of	ADP
ftr-466	1634	29	the	the	DET
ftr-466	1634	30	interest	interest	NOUN
ftr-466	1634	31	component	component	NOUN
ftr-466	1634	32	of	of	ADP
ftr-466	1634	33	that	that	DET
ftr-466	1634	34	loan	loan	NOUN
ftr-466	1634	35	.	.	PUNCT
ftr-466	1635	1	in	in	ADP
ftr-466	1635	2	that	that	DET
ftr-466	1635	3	sense	sense	NOUN
ftr-466	1635	4	,	,	PUNCT
ftr-466	1635	5	the	the	DET
ftr-466	1635	6	recommendations	recommendation	NOUN
ftr-466	1635	7	in	in	ADP
ftr-466	1635	8	this	this	DET
ftr-466	1635	9	article	article	NOUN
ftr-466	1635	10	certainly	certainly	ADV
ftr-466	1635	11	move	move	VERB
ftr-466	1635	12	us	we	PRON
ftr-466	1635	13	closer	close	ADV
ftr-466	1635	14	to	to	ADP
ftr-466	1635	15	the	the	DET
ftr-466	1635	16	"	"	PUNCT
ftr-466	1635	17	optimal	optimal	ADJ
ftr-466	1635	18	condition	condition	NOUN
ftr-466	1635	19	.	.	PUNCT
ftr-466	1635	20	"	"	PUNCT
ftr-466	1636	1	once	once	SCONJ
ftr-466	1636	2	one	one	NOUN
ftr-466	1636	3	accepts	accept	VERB
ftr-466	1636	4	the	the	DET
ftr-466	1636	5	notion	notion	NOUN
ftr-466	1636	6	that	that	SCONJ
ftr-466	1636	7	the	the	DET
ftr-466	1636	8	recommendations	recommendation	NOUN
ftr-466	1636	9	in	in	ADP
ftr-466	1636	10	this	this	DET
ftr-466	1636	11	article	article	NOUN
ftr-466	1636	12	accomplish	accomplish	VERB
ftr-466	1636	13	what	what	PRON
ftr-466	1636	14	they	they	PRON
ftr-466	1636	15	set	set	VERB
ftr-466	1636	16	out	out	ADP
ftr-466	1636	17	to	to	PART
ftr-466	1636	18	do	do	VERB
ftr-466	1636	19	(	(	PUNCT
ftr-466	1636	20	i.e.	i.e.	X
ftr-466	1636	21	,	,	PUNCT
ftr-466	1636	22	bring	bring	VERB
ftr-466	1636	23	us	we	PRON
ftr-466	1636	24	closer	close	ADV
ftr-466	1636	25	to	to	ADP
ftr-466	1636	26	the	the	DET
ftr-466	1636	27	haig	haig	PROPN
ftr-466	1636	28	-	-	PUNCT
ftr-466	1636	29	simons	simons	PROPN
ftr-466	1636	30	definition	definition	NOUN
ftr-466	1636	31	of	of	ADP
ftr-466	1636	32	income	income	NOUN
ftr-466	1636	33	while	while	SCONJ
ftr-466	1636	34	working	work	VERB
ftr-466	1636	35	within	within	ADP
ftr-466	1636	36	our	our	PRON
ftr-466	1636	37	current	current	ADJ
ftr-466	1636	38	tax	tax	NOUN
ftr-466	1636	39	regime	regime	NOUN
ftr-466	1636	40	)	)	PUNCT
ftr-466	1636	41	,	,	PUNCT
ftr-466	1636	42	one	one	PRON
ftr-466	1636	43	must	must	AUX
ftr-466	1636	44	ask	ask	VERB
ftr-466	1636	45	two	two	NUM
ftr-466	1636	46	more	more	ADJ
ftr-466	1636	47	questions	question	NOUN
ftr-466	1636	48	:	:	PUNCT
ftr-466	1636	49	first	first	ADV
ftr-466	1636	50	,	,	PUNCT
ftr-466	1636	51	what	what	PRON
ftr-466	1636	52	makes	make	VERB
ftr-466	1636	53	the	the	DET
ftr-466	1636	54	recommendations	recommendation	NOUN
ftr-466	1636	55	in	in	ADP
ftr-466	1636	56	this	this	DET
ftr-466	1636	57	article	article	NOUN
ftr-466	1636	58	better	well	ADV
ftr-466	1636	59	than	than	ADP
ftr-466	1636	60	any	any	PRON
ftr-466	1636	61	of	of	ADP
ftr-466	1636	62	the	the	DET
ftr-466	1636	63	other	other	ADJ
ftr-466	1636	64	second	second	ADJ
ftr-466	1636	65	best	good	ADJ
ftr-466	1636	66	solutions	solution	NOUN
ftr-466	1636	67	,	,	PUNCT
ftr-466	1636	68	such	such	ADJ
ftr-466	1636	69	as	as	ADP
ftr-466	1636	70	bifurcation	bifurcation	NOUN
ftr-466	1636	71	,	,	PUNCT
ftr-466	1636	72	integration	integration	NOUN
ftr-466	1636	73	,	,	PUNCT
ftr-466	1636	74	and	and	CCONJ
ftr-466	1636	75	mark	mark	NOUN
ftr-466	1636	76	-	-	PUNCT
ftr-466	1636	77	to	to	ADP
ftr-466	1636	78	-	-	PUNCT
ftr-466	1636	79	market	market	NOUN
ftr-466	1636	80	accounting	accounting	NOUN
ftr-466	1636	81	,	,	PUNCT
ftr-466	1636	82	that	that	PRON
ftr-466	1636	83	have	have	AUX
ftr-466	1636	84	already	already	ADV
ftr-466	1636	85	been	be	AUX
ftr-466	1636	86	proposed	propose	VERB
ftr-466	1636	87	?	?	PUNCT
ftr-466	1637	1	second	second	ADV
ftr-466	1637	2	,	,	PUNCT
ftr-466	1637	3	will	will	AUX
ftr-466	1637	4	the	the	DET
ftr-466	1637	5	recommendations	recommendation	NOUN
ftr-466	1637	6	in	in	ADP
ftr-466	1637	7	this	this	DET
ftr-466	1637	8	article	article	NOUN
ftr-466	1637	9	do	do	VERB
ftr-466	1637	10	more	more	ADJ
ftr-466	1637	11	harm	harm	NOUN
ftr-466	1637	12	than	than	ADP
ftr-466	1637	13	good	good	ADJ
ftr-466	1637	14	?	?	PUNCT
ftr-466	1638	1	in	in	ADP
ftr-466	1638	2	responding	respond	VERB
ftr-466	1638	3	to	to	ADP
ftr-466	1638	4	the	the	DET
ftr-466	1638	5	first	first	ADJ
ftr-466	1638	6	question	question	NOUN
ftr-466	1638	7	,	,	PUNCT
ftr-466	1638	8	one	one	PRON
ftr-466	1638	9	must	must	AUX
ftr-466	1638	10	keep	keep	VERB
ftr-466	1638	11	in	in	ADP
ftr-466	1638	12	mind	mind	NOUN
ftr-466	1638	13	two	two	NUM
ftr-466	1638	14	points	point	NOUN
ftr-466	1638	15	:	:	PUNCT
ftr-466	1638	16	first	first	ADV
ftr-466	1638	17	,	,	PUNCT
ftr-466	1638	18	the	the	DET
ftr-466	1638	19	recommendations	recommendation	NOUN
ftr-466	1638	20	in	in	ADP
ftr-466	1638	21	this	this	DET
ftr-466	1638	22	article	article	NOUN
ftr-466	1638	23	are	be	AUX
ftr-466	1638	24	easy	easy	ADJ
ftr-466	1638	25	to	to	PART
ftr-466	1638	26	apply	apply	VERB
ftr-466	1638	27	,	,	PUNCT
ftr-466	1638	28	in	in	SCONJ
ftr-466	1638	29	that	that	SCONJ
ftr-466	1638	30	they	they	PRON
ftr-466	1638	31	merely	merely	ADV
ftr-466	1638	32	require	require	VERB
ftr-466	1638	33	the	the	DET
ftr-466	1638	34	purchaser	purchaser	NOUN
ftr-466	1638	35	of	of	ADP
ftr-466	1638	36	an	an	DET
ftr-466	1638	37	instrument	instrument	NOUN
ftr-466	1638	38	to	to	PART
ftr-466	1638	39	accrue	accrue	VERB
ftr-466	1638	40	interest	interest	NOUN
ftr-466	1638	41	income	income	NOUN
ftr-466	1638	42	on	on	ADP
ftr-466	1638	43	any	any	DET
ftr-466	1638	44	prepayment	prepayment	NOUN
ftr-466	1638	45	and	and	CCONJ
ftr-466	1638	46	to	to	PART
ftr-466	1638	47	source	source	VERB
ftr-466	1638	48	and	and	CCONJ
ftr-466	1638	49	characterize	characterize	VERB
ftr-466	1638	50	the	the	DET
ftr-466	1638	51	income	income	NOUN
ftr-466	1638	52	from	from	ADP
ftr-466	1638	53	that	that	DET
ftr-466	1638	54	instrument	instrument	NOUN
ftr-466	1638	55	in	in	ADP
ftr-466	1638	56	a	a	DET
ftr-466	1638	57	manner	manner	NOUN
ftr-466	1638	58	consistent	consistent	ADJ
ftr-466	1638	59	with	with	ADP
ftr-466	1638	60	the	the	DET
ftr-466	1638	61	taxation	taxation	NOUN
ftr-466	1638	62	of	of	ADP
ftr-466	1638	63	the	the	DET
ftr-466	1638	64	forward	forward	ADJ
ftr-466	1638	65	contracts	contract	NOUN
ftr-466	1638	66	to	to	PART
ftr-466	1638	67	which	which	PRON
ftr-466	1638	68	those	those	DET
ftr-466	1638	69	instruments	instrument	NOUN
ftr-466	1638	70	are	be	AUX
ftr-466	1638	71	economically	economically	ADV
ftr-466	1638	72	equivalent	equivalent	ADJ
ftr-466	1638	73	.	.	PUNCT
ftr-466	1639	1	second	second	ADV
ftr-466	1639	2	,	,	PUNCT
ftr-466	1639	3	the	the	DET
ftr-466	1639	4	recommendations	recommendation	NOUN
ftr-466	1639	5	in	in	ADP
ftr-466	1639	6	this	this	DET
ftr-466	1639	7	article	article	NOUN
ftr-466	1639	8	apply	apply	VERB
ftr-466	1639	9	with	with	ADP
ftr-466	1639	10	equal	equal	ADJ
ftr-466	1639	11	ease	ease	NOUN
ftr-466	1639	12	to	to	ADP
ftr-466	1639	13	both	both	DET
ftr-466	1639	14	publicly	publicly	ADV
ftr-466	1639	15	-	-	PUNCT
ftr-466	1639	16	traded	trade	VERB
ftr-466	1639	17	and	and	CCONJ
ftr-466	1639	18	nonpublicly	nonpublicly	ADV
ftr-466	1639	19	-	-	PUNCT
ftr-466	1639	20	traded	trade	VERB
ftr-466	1639	21	assets	asset	NOUN
ftr-466	1639	22	.	.	PUNCT
ftr-466	1640	1	the	the	DET
ftr-466	1640	2	recommendations	recommendation	NOUN
ftr-466	1640	3	in	in	ADP
ftr-466	1640	4	this	this	DET
ftr-466	1640	5	article	article	NOUN
ftr-466	1640	6	are	be	AUX
ftr-466	1640	7	superior	superior	ADJ
ftr-466	1640	8	to	to	ADP
ftr-466	1640	9	the	the	DET
ftr-466	1640	10	bifurcation	bifurcation	NOUN
ftr-466	1640	11	approach	approach	NOUN
ftr-466	1640	12	for	for	ADP
ftr-466	1640	13	two	two	NUM
ftr-466	1640	14	reasons	reason	NOUN
ftr-466	1640	15	.	.	PUNCT
ftr-466	1641	1	the	the	DET
ftr-466	1641	2	bifurcation	bifurcation	NOUN
ftr-466	1641	3	approach	approach	NOUN
ftr-466	1641	4	would	would	AUX
ftr-466	1641	5	reduce	reduce	VERB
ftr-466	1641	6	a	a	DET
ftr-466	1641	7	financial	financial	ADJ
ftr-466	1641	8	derivative	derivative	NOUN
ftr-466	1641	9	into	into	ADP
ftr-466	1641	10	its	its	PRON
ftr-466	1641	11	component	component	NOUN
ftr-466	1641	12	parts	part	NOUN
ftr-466	1641	13	and	and	CCONJ
ftr-466	1641	14	then	then	ADV
ftr-466	1641	15	tax	tax	VERB
ftr-466	1641	16	these	these	DET
ftr-466	1641	17	components	component	NOUN
ftr-466	1641	18	accordingly.195	accordingly.195	ADV
ftr-466	1641	19	for	for	ADP
ftr-466	1641	20	example	example	NOUN
ftr-466	1641	21	,	,	PUNCT
ftr-466	1641	22	the	the	DET
ftr-466	1641	23	bifurcation	bifurcation	NOUN
ftr-466	1641	24	approach	approach	NOUN
ftr-466	1641	25	would	would	AUX
ftr-466	1641	26	treat	treat	VERB
ftr-466	1641	27	a	a	DET
ftr-466	1641	28	gold	gold	NOUN
ftr-466	1641	29	note	note	NOUN
ftr-466	1641	30	with	with	ADP
ftr-466	1641	31	195	195	NUM
ftr-466	1641	32	.	.	PUNCT
ftr-466	1641	33	weisbach	weisbach	NOUN
ftr-466	1641	34	,	,	PUNCT
ftr-466	1641	35	supra	supra	PROPN
ftr-466	1641	36	note	note	PROPN
ftr-466	1641	37	26	26	NUM
ftr-466	1641	38	,	,	PUNCT
ftr-466	1641	39	at	at	ADP
ftr-466	1641	40	507	507	NUM
ftr-466	1641	41	.	.	PUNCT
ftr-466	1642	1	1997/	1997/	NUM
ftr-466	1642	2	florida	florida	PROPN
ftr-466	1642	3	tax	tax	PROPN
ftr-466	1642	4	review	review	NOUN
ftr-466	1642	5	ncp	ncp	PROPN
ftr-466	1642	6	as	as	ADP
ftr-466	1642	7	a	a	DET
ftr-466	1642	8	combination	combination	NOUN
ftr-466	1642	9	of	of	ADP
ftr-466	1642	10	a	a	DET
ftr-466	1642	11	zero	zero	NUM
ftr-466	1642	12	coupon	coupon	NOUN
ftr-466	1642	13	bond	bond	NOUN
ftr-466	1642	14	that	that	PRON
ftr-466	1642	15	has	have	VERB
ftr-466	1642	16	an	an	DET
ftr-466	1642	17	issue	issue	NOUN
ftr-466	1642	18	price	price	NOUN
ftr-466	1642	19	equal	equal	ADJ
ftr-466	1642	20	to	to	ADP
ftr-466	1642	21	the	the	DET
ftr-466	1642	22	present	present	ADJ
ftr-466	1642	23	value	value	NOUN
ftr-466	1642	24	of	of	ADP
ftr-466	1642	25	the	the	DET
ftr-466	1642	26	guaranteed	guarantee	VERB
ftr-466	1642	27	payment	payment	NOUN
ftr-466	1642	28	and	and	CCONJ
ftr-466	1642	29	a	a	DET
ftr-466	1642	30	long	long	ADJ
ftr-466	1642	31	call	call	NOUN
ftr-466	1642	32	option	option	NOUN
ftr-466	1642	33	that	that	PRON
ftr-466	1642	34	has	have	VERB
ftr-466	1642	35	a	a	DET
ftr-466	1642	36	basis	basis	NOUN
ftr-466	1642	37	in	in	ADP
ftr-466	1642	38	the	the	DET
ftr-466	1642	39	purchaser	purchaser	NOUN
ftr-466	1642	40	's	's	PART
ftr-466	1642	41	hands	hand	NOUN
ftr-466	1642	42	equal	equal	ADJ
ftr-466	1642	43	to	to	ADP
ftr-466	1642	44	the	the	DET
ftr-466	1642	45	difference	difference	NOUN
ftr-466	1642	46	between	between	ADP
ftr-466	1642	47	the	the	DET
ftr-466	1642	48	issue	issue	NOUN
ftr-466	1642	49	price	price	NOUN
ftr-466	1642	50	of	of	ADP
ftr-466	1642	51	the	the	DET
ftr-466	1642	52	instrument	instrument	NOUN
ftr-466	1642	53	and	and	CCONJ
ftr-466	1642	54	the	the	DET
ftr-466	1642	55	present	present	ADJ
ftr-466	1642	56	value	value	NOUN
ftr-466	1642	57	assigned	assign	VERB
ftr-466	1642	58	to	to	ADP
ftr-466	1642	59	the	the	DET
ftr-466	1642	60	zero	zero	NUM
ftr-466	1642	61	coupon	coupon	NOUN
ftr-466	1642	62	bond	bond	NOUN
ftr-466	1642	63	.	.	PUNCT
ftr-466	1643	1	that	that	DET
ftr-466	1643	2	approach	approach	NOUN
ftr-466	1643	3	is	be	AUX
ftr-466	1643	4	inadequate	inadequate	ADJ
ftr-466	1643	5	because	because	SCONJ
ftr-466	1643	6	,	,	PUNCT
ftr-466	1643	7	as	as	SCONJ
ftr-466	1643	8	discussed	discuss	VERB
ftr-466	1643	9	above	above	ADV
ftr-466	1643	10	,	,	PUNCT
ftr-466	1643	11	the	the	DET
ftr-466	1643	12	purchaser	purchaser	NOUN
ftr-466	1643	13	of	of	ADP
ftr-466	1643	14	a	a	DET
ftr-466	1643	15	gold	gold	NOUN
ftr-466	1643	16	note	note	NOUN
ftr-466	1643	17	with	with	ADP
ftr-466	1643	18	ncp	ncp	PROPN
ftr-466	1643	19	receives	receive	VERB
ftr-466	1643	20	an	an	DET
ftr-466	1643	21	economic	economic	ADJ
ftr-466	1643	22	benefit	benefit	NOUN
ftr-466	1643	23	with	with	ADP
ftr-466	1643	24	respect	respect	NOUN
ftr-466	1643	25	to	to	ADP
ftr-466	1643	26	the	the	DET
ftr-466	1643	27	entire	entire	ADJ
ftr-466	1643	28	issue	issue	NOUN
ftr-466	1643	29	price	price	NOUN
ftr-466	1643	30	of	of	ADP
ftr-466	1643	31	the	the	DET
ftr-466	1643	32	note	note	NOUN
ftr-466	1643	33	and	and	CCONJ
ftr-466	1643	34	,	,	PUNCT
ftr-466	1643	35	under	under	ADP
ftr-466	1643	36	current	current	ADJ
ftr-466	1643	37	law	law	NOUN
ftr-466	1643	38	,	,	PUNCT
ftr-466	1643	39	the	the	DET
ftr-466	1643	40	purchaser	purchaser	NOUN
ftr-466	1643	41	would	would	AUX
ftr-466	1643	42	not	not	PART
ftr-466	1643	43	be	be	AUX
ftr-466	1643	44	required	require	VERB
ftr-466	1643	45	to	to	PART
ftr-466	1643	46	accrue	accrue	VERB
ftr-466	1643	47	interest	interest	NOUN
ftr-466	1643	48	on	on	ADP
ftr-466	1643	49	the	the	DET
ftr-466	1643	50	portion	portion	NOUN
ftr-466	1643	51	of	of	ADP
ftr-466	1643	52	the	the	DET
ftr-466	1643	53	issue	issue	NOUN
ftr-466	1643	54	price	price	NOUN
ftr-466	1643	55	allocated	allocate	VERB
ftr-466	1643	56	to	to	ADP
ftr-466	1643	57	the	the	DET
ftr-466	1643	58	option	option	NOUN
ftr-466	1643	59	premium	premium	NOUN
ftr-466	1643	60	.	.	PUNCT
ftr-466	1644	1	thus	thus	ADV
ftr-466	1644	2	,	,	PUNCT
ftr-466	1644	3	the	the	DET
ftr-466	1644	4	bifurcation	bifurcation	NOUN
ftr-466	1644	5	approach	approach	NOUN
ftr-466	1644	6	,	,	PUNCT
ftr-466	1644	7	in	in	ADP
ftr-466	1644	8	part	part	NOUN
ftr-466	1644	9	,	,	PUNCT
ftr-466	1644	10	substitutes	substitute	VERB
ftr-466	1644	11	one	one	NUM
ftr-466	1644	12	tax	tax	NOUN
ftr-466	1644	13	preferred	prefer	VERB
ftr-466	1644	14	instrument	instrument	NOUN
ftr-466	1644	15	(	(	PUNCT
ftr-466	1644	16	the	the	DET
ftr-466	1644	17	long	long	ADJ
ftr-466	1644	18	call	call	NOUN
ftr-466	1644	19	option	option	NOUN
ftr-466	1644	20	)	)	PUNCT
ftr-466	1644	21	for	for	ADP
ftr-466	1644	22	another	another	PRON
ftr-466	1644	23	.	.	PUNCT
ftr-466	1645	1	although	although	SCONJ
ftr-466	1645	2	the	the	DET
ftr-466	1645	3	recommendations	recommendation	NOUN
ftr-466	1645	4	in	in	ADP
ftr-466	1645	5	this	this	DET
ftr-466	1645	6	article	article	NOUN
ftr-466	1645	7	do	do	AUX
ftr-466	1645	8	not	not	PART
ftr-466	1645	9	require	require	VERB
ftr-466	1645	10	accrual	accrual	ADJ
ftr-466	1645	11	of	of	ADP
ftr-466	1645	12	interest	interest	NOUN
ftr-466	1645	13	on	on	ADP
ftr-466	1645	14	non	non	PRON
ftr-466	1645	15	deep	deep	ADJ
ftr-466	1645	16	-	-	PUNCT
ftr-466	1645	17	in	in	ADP
ftr-466	1645	18	-	-	PUNCT
ftr-466	1645	19	the	the	DET
ftr-466	1645	20	-	-	PUNCT
ftr-466	1645	21	money	money	NOUN
ftr-466	1645	22	options	option	NOUN
ftr-466	1645	23	,	,	PUNCT
ftr-466	1645	24	they	they	PRON
ftr-466	1645	25	do	do	AUX
ftr-466	1645	26	move	move	VERB
ftr-466	1645	27	us	we	PRON
ftr-466	1645	28	closer	close	ADV
ftr-466	1645	29	to	to	ADP
ftr-466	1645	30	a	a	DET
ftr-466	1645	31	system	system	NOUN
ftr-466	1645	32	of	of	ADP
ftr-466	1645	33	economic	economic	ADJ
ftr-466	1645	34	accrual	accrual	ADJ
ftr-466	1645	35	by	by	ADP
ftr-466	1645	36	classifying	classify	VERB
ftr-466	1645	37	instruments	instrument	NOUN
ftr-466	1645	38	as	as	SCONJ
ftr-466	1645	39	forward	forward	ADJ
ftr-466	1645	40	contracts	contract	NOUN
ftr-466	1645	41	to	to	ADP
ftr-466	1645	42	the	the	DET
ftr-466	1645	43	maximum	maximum	ADJ
ftr-466	1645	44	extent	extent	NOUN
ftr-466	1645	45	possible	possible	ADJ
ftr-466	1645	46	.	.	PUNCT
ftr-466	1646	1	another	another	DET
ftr-466	1646	2	reason	reason	NOUN
ftr-466	1646	3	why	why	SCONJ
ftr-466	1646	4	the	the	DET
ftr-466	1646	5	bifurcation	bifurcation	NOUN
ftr-466	1646	6	approach	approach	NOUN
ftr-466	1646	7	is	be	AUX
ftr-466	1646	8	inferior	inferior	ADJ
ftr-466	1646	9	is	be	AUX
ftr-466	1646	10	that	that	SCONJ
ftr-466	1646	11	,	,	PUNCT
ftr-466	1646	12	by	by	ADP
ftr-466	1646	13	characterizing	characterize	VERB
ftr-466	1646	14	a	a	DET
ftr-466	1646	15	portion	portion	NOUN
ftr-466	1646	16	of	of	ADP
ftr-466	1646	17	the	the	DET
ftr-466	1646	18	gold	gold	NOUN
ftr-466	1646	19	note	note	NOUN
ftr-466	1646	20	with	with	ADP
ftr-466	1646	21	ncp	ncp	PROPN
ftr-466	1646	22	as	as	ADP
ftr-466	1646	23	a	a	DET
ftr-466	1646	24	zero	zero	NUM
ftr-466	1646	25	coupon	coupon	NOUN
ftr-466	1646	26	bond	bond	NOUN
ftr-466	1646	27	,	,	PUNCT
ftr-466	1646	28	it	it	PRON
ftr-466	1646	29	allows	allow	VERB
ftr-466	1646	30	taxpayers	taxpayer	NOUN
ftr-466	1646	31	,	,	PUNCT
ftr-466	1646	32	to	to	ADP
ftr-466	1646	33	a	a	DET
ftr-466	1646	34	certain	certain	ADJ
ftr-466	1646	35	extent	extent	NOUN
ftr-466	1646	36	,	,	PUNCT
ftr-466	1646	37	to	to	PART
ftr-466	1646	38	structure	structure	VERB
ftr-466	1646	39	their	their	PRON
ftr-466	1646	40	way	way	NOUN
ftr-466	1646	41	out	out	ADP
ftr-466	1646	42	of	of	ADP
ftr-466	1646	43	the	the	DET
ftr-466	1646	44	straddle	straddle	NOUN
ftr-466	1646	45	rules	rule	NOUN
ftr-466	1646	46	,	,	PUNCT
ftr-466	1646	47	as	as	SCONJ
ftr-466	1646	48	zero	zero	NUM
ftr-466	1646	49	coupon	coupon	NOUN
ftr-466	1646	50	bonds	bond	NOUN
ftr-466	1646	51	are	be	AUX
ftr-466	1646	52	not	not	PART
ftr-466	1646	53	positions	position	NOUN
ftr-466	1646	54	in	in	ADP
ftr-466	1646	55	property	property	NOUN
ftr-466	1646	56	within	within	ADP
ftr-466	1646	57	the	the	DET
ftr-466	1646	58	meaning	meaning	NOUN
ftr-466	1646	59	of	of	ADP
ftr-466	1646	60	section	section	NOUN
ftr-466	1646	61	1092	1092	NUM
ftr-466	1646	62	.	.	PUNCT
ftr-466	1647	1	using	use	VERB
ftr-466	1647	2	a	a	DET
ftr-466	1647	3	mark	mark	NOUN
ftr-466	1647	4	-	-	PUNCT
ftr-466	1647	5	to	to	ADP
ftr-466	1647	6	-	-	PUNCT
ftr-466	1647	7	market	market	NOUN
ftr-466	1647	8	system	system	NOUN
ftr-466	1647	9	to	to	PART
ftr-466	1647	10	measure	measure	VERB
ftr-466	1647	11	the	the	DET
ftr-466	1647	12	gains	gain	NOUN
ftr-466	1647	13	and	and	CCONJ
ftr-466	1647	14	losses	loss	NOUN
ftr-466	1647	15	from	from	ADP
ftr-466	1647	16	holding	hold	VERB
ftr-466	1647	17	capital	capital	NOUN
ftr-466	1647	18	assets	asset	NOUN
ftr-466	1647	19	at	at	ADP
ftr-466	1647	20	the	the	DET
ftr-466	1647	21	end	end	NOUN
ftr-466	1647	22	of	of	ADP
ftr-466	1647	23	each	each	DET
ftr-466	1647	24	year	year	NOUN
ftr-466	1647	25	would	would	AUX
ftr-466	1647	26	certainly	certainly	ADV
ftr-466	1647	27	move	move	VERB
ftr-466	1647	28	us	we	PRON
ftr-466	1647	29	much	much	ADV
ftr-466	1647	30	closer	close	ADV
ftr-466	1647	31	to	to	ADP
ftr-466	1647	32	the	the	DET
ftr-466	1647	33	haig	haig	PROPN
ftr-466	1647	34	-	-	PUNCT
ftr-466	1647	35	simons	simons	PROPN
ftr-466	1647	36	definition	definition	NOUN
ftr-466	1647	37	of	of	ADP
ftr-466	1647	38	income	income	NOUN
ftr-466	1647	39	.	.	PUNCT
ftr-466	1648	1	thus	thus	ADV
ftr-466	1648	2	far	far	ADV
ftr-466	1648	3	,	,	PUNCT
ftr-466	1648	4	congress	congress	PROPN
ftr-466	1648	5	,	,	PUNCT
ftr-466	1648	6	most	most	ADV
ftr-466	1648	7	likely	likely	ADJ
ftr-466	1648	8	due	due	ADP
ftr-466	1648	9	to	to	ADP
ftr-466	1648	10	a	a	DET
ftr-466	1648	11	combination	combination	NOUN
ftr-466	1648	12	of	of	ADP
ftr-466	1648	13	administrability	administrability	NOUN
ftr-466	1648	14	and	and	CCONJ
ftr-466	1648	15	political	political	ADJ
ftr-466	1648	16	concerns	concern	NOUN
ftr-466	1648	17	,	,	PUNCT
ftr-466	1648	18	has	have	AUX
ftr-466	1648	19	only	only	ADV
ftr-466	1648	20	been	be	AUX
ftr-466	1648	21	willing	willing	ADJ
ftr-466	1648	22	to	to	PART
ftr-466	1648	23	apply	apply	VERB
ftr-466	1648	24	that	that	DET
ftr-466	1648	25	system	system	NOUN
ftr-466	1648	26	to	to	ADP
ftr-466	1648	27	securities	security	NOUN
ftr-466	1648	28	dealers	dealer	NOUN
ftr-466	1648	29	96	96	NUM
ftr-466	1648	30	and	and	CCONJ
ftr-466	1648	31	holders	holder	NOUN
ftr-466	1648	32	of	of	ADP
ftr-466	1648	33	certain	certain	ADJ
ftr-466	1648	34	publicly	publicly	ADV
ftr-466	1648	35	traded	trade	VERB
ftr-466	1648	36	options	option	NOUN
ftr-466	1648	37	and	and	CCONJ
ftr-466	1648	38	futures	future	NOUN
ftr-466	1648	39	contracts	contract	NOUN
ftr-466	1648	40	.	.	PUNCT
ftr-466	1649	1	7	7	NUM
ftr-466	1649	2	those	those	DET
ftr-466	1649	3	limitations	limitation	NOUN
ftr-466	1649	4	highlight	highlight	VERB
ftr-466	1649	5	one	one	NUM
ftr-466	1649	6	of	of	ADP
ftr-466	1649	7	the	the	DET
ftr-466	1649	8	key	key	ADJ
ftr-466	1649	9	drawbacks	drawback	NOUN
ftr-466	1649	10	of	of	ADP
ftr-466	1649	11	a	a	DET
ftr-466	1649	12	mark	mark	NOUN
ftr-466	1649	13	-	-	PUNCT
ftr-466	1649	14	to	to	ADP
ftr-466	1649	15	-	-	PUNCT
ftr-466	1649	16	market	market	NOUN
ftr-466	1649	17	system	system	NOUN
ftr-466	1649	18	-	-	PUNCT
ftr-466	1649	19	it	it	PRON
ftr-466	1649	20	is	be	AUX
ftr-466	1649	21	quite	quite	ADV
ftr-466	1649	22	difficult	difficult	ADJ
ftr-466	1649	23	to	to	PART
ftr-466	1649	24	value	value	VERB
ftr-466	1649	25	nonpublicly	nonpublicly	ADV
ftr-466	1649	26	-	-	PUNCT
ftr-466	1649	27	traded	trade	VERB
ftr-466	1649	28	assets	asset	NOUN
ftr-466	1649	29	each	each	DET
ftr-466	1649	30	year	year	NOUN
ftr-466	1649	31	.	.	PUNCT
ftr-466	1650	1	by	by	ADP
ftr-466	1650	2	requiring	require	VERB
ftr-466	1650	3	taxpayers	taxpayer	NOUN
ftr-466	1650	4	to	to	PART
ftr-466	1650	5	accrue	accrue	VERB
ftr-466	1650	6	income	income	NOUN
ftr-466	1650	7	on	on	ADP
ftr-466	1650	8	any	any	DET
ftr-466	1650	9	prepayment	prepayment	NOUN
ftr-466	1650	10	made	make	VERB
ftr-466	1650	11	in	in	ADP
ftr-466	1650	12	connection	connection	NOUN
ftr-466	1650	13	with	with	ADP
ftr-466	1650	14	an	an	DET
ftr-466	1650	15	instrument	instrument	NOUN
ftr-466	1650	16	properly	properly	ADV
ftr-466	1650	17	classified	classify	VERB
ftr-466	1650	18	as	as	ADP
ftr-466	1650	19	a	a	DET
ftr-466	1650	20	forward	forward	ADJ
ftr-466	1650	21	contract	contract	NOUN
ftr-466	1650	22	,	,	PUNCT
ftr-466	1650	23	the	the	DET
ftr-466	1650	24	recommendations	recommendation	NOUN
ftr-466	1650	25	in	in	ADP
ftr-466	1650	26	this	this	DET
ftr-466	1650	27	article	article	NOUN
ftr-466	1650	28	avoid	avoid	VERB
ftr-466	1650	29	the	the	DET
ftr-466	1650	30	valuation	valuation	NOUN
ftr-466	1650	31	problems	problem	NOUN
ftr-466	1650	32	inherent	inherent	ADJ
ftr-466	1650	33	in	in	ADP
ftr-466	1650	34	a	a	DET
ftr-466	1650	35	mark	mark	NOUN
ftr-466	1650	36	-	-	PUNCT
ftr-466	1650	37	to	to	ADP
ftr-466	1650	38	-	-	PUNCT
ftr-466	1650	39	market	market	NOUN
ftr-466	1650	40	approach	approach	NOUN
ftr-466	1650	41	.	.	PUNCT
ftr-466	1651	1	the	the	DET
ftr-466	1651	2	integration	integration	NOUN
ftr-466	1651	3	approach	approach	NOUN
ftr-466	1651	4	requires	require	VERB
ftr-466	1651	5	the	the	DET
ftr-466	1651	6	taxpayer	taxpayer	NOUN
ftr-466	1651	7	and	and	CCONJ
ftr-466	1651	8	the	the	DET
ftr-466	1651	9	service	service	NOUN
ftr-466	1651	10	to	to	PART
ftr-466	1651	11	group	group	VERB
ftr-466	1651	12	the	the	DET
ftr-466	1651	13	taxpayer	taxpayer	NOUN
ftr-466	1651	14	's	's	PART
ftr-466	1651	15	financial	financial	ADJ
ftr-466	1651	16	instrument	instrument	NOUN
ftr-466	1651	17	holdings	holding	NOUN
ftr-466	1651	18	into	into	ADP
ftr-466	1651	19	larger	large	ADJ
ftr-466	1651	20	units	unit	NOUN
ftr-466	1651	21	for	for	ADP
ftr-466	1651	22	which	which	PRON
ftr-466	1651	23	the	the	DET
ftr-466	1651	24	tax	tax	NOUN
ftr-466	1651	25	treatment	treatment	NOUN
ftr-466	1651	26	is	be	AUX
ftr-466	1651	27	(	(	PUNCT
ftr-466	1651	28	supposedly	supposedly	ADV
ftr-466	1651	29	)	)	PUNCT
ftr-466	1651	30	settled	settle	VERB
ftr-466	1651	31	.	.	PUNCT
ftr-466	1651	32	'	'	PUNCT
ftr-466	1652	1	the	the	DET
ftr-466	1652	2	integration	integration	NOUN
ftr-466	1652	3	approach	approach	NOUN
ftr-466	1652	4	may	may	AUX
ftr-466	1652	5	work	work	VERB
ftr-466	1652	6	well	well	ADV
ftr-466	1652	7	in	in	ADP
ftr-466	1652	8	the	the	DET
ftr-466	1652	9	case	case	NOUN
ftr-466	1652	10	of	of	ADP
ftr-466	1652	11	a	a	DET
ftr-466	1652	12	taxpayer	taxpayer	NOUN
ftr-466	1652	13	who	who	PRON
ftr-466	1652	14	purchases	purchase	VERB
ftr-466	1652	15	a	a	DET
ftr-466	1652	16	share	share	NOUN
ftr-466	1652	17	of	of	ADP
ftr-466	1652	18	synthetic	synthetic	ADJ
ftr-466	1652	19	stock	stock	NOUN
ftr-466	1652	20	.	.	PUNCT
ftr-466	1653	1	the	the	DET
ftr-466	1653	2	integration	integration	NOUN
ftr-466	1653	3	approach	approach	NOUN
ftr-466	1653	4	becomes	become	VERB
ftr-466	1653	5	quite	quite	ADV
ftr-466	1653	6	difficult	difficult	ADJ
ftr-466	1653	7	to	to	PART
ftr-466	1653	8	apply	apply	VERB
ftr-466	1653	9	,	,	PUNCT
ftr-466	1653	10	however	however	ADV
ftr-466	1653	11	,	,	PUNCT
ftr-466	1653	12	where	where	SCONJ
ftr-466	1653	13	the	the	DET
ftr-466	1653	14	taxpayer	taxpayer	NOUN
ftr-466	1653	15	's	's	PART
ftr-466	1653	16	holdings	holding	NOUN
ftr-466	1653	17	do	do	AUX
ftr-466	1653	18	not	not	PART
ftr-466	1653	19	permit	permit	VERB
ftr-466	1653	20	the	the	DET
ftr-466	1653	21	exact	exact	ADJ
ftr-466	1653	22	replication	replication	NOUN
ftr-466	1653	23	of	of	ADP
ftr-466	1653	24	other	other	ADJ
ftr-466	1653	25	instruments	instrument	NOUN
ftr-466	1653	26	.	.	PUNCT
ftr-466	1654	1	for	for	ADP
ftr-466	1654	2	example	example	NOUN
ftr-466	1654	3	,	,	PUNCT
ftr-466	1654	4	if	if	SCONJ
ftr-466	1654	5	a	a	DET
ftr-466	1654	6	taxpayer	taxpayer	NOUN
ftr-466	1654	7	owns	own	VERB
ftr-466	1654	8	a	a	DET
ftr-466	1654	9	two	two	NUM
ftr-466	1654	10	-	-	PUNCT
ftr-466	1654	11	year	year	NOUN
ftr-466	1654	12	long	long	ADJ
ftr-466	1654	13	call	call	NOUN
ftr-466	1654	14	option	option	NOUN
ftr-466	1654	15	on	on	ADP
ftr-466	1654	16	x	x	PROPN
ftr-466	1654	17	co.	co.	PROPN
ftr-466	1654	18	stock	stock	NOUN
ftr-466	1654	19	with	with	ADP
ftr-466	1654	20	a	a	DET
ftr-466	1654	21	strike	strike	NOUN
ftr-466	1654	22	price	price	NOUN
ftr-466	1654	23	of	of	ADP
ftr-466	1654	24	$	$	SYM
ftr-466	1654	25	135	135	NUM
ftr-466	1654	26	,	,	PUNCT
ftr-466	1654	27	a	a	DET
ftr-466	1654	28	three	three	NUM
ftr-466	1654	29	-	-	PUNCT
ftr-466	1654	30	year	year	NOUN
ftr-466	1654	31	short	short	ADJ
ftr-466	1654	32	put	put	NOUN
ftr-466	1654	33	option	option	NOUN
ftr-466	1654	34	on	on	ADP
ftr-466	1654	35	x	x	PROPN
ftr-466	1654	36	co.	co.	PROPN
ftr-466	1654	37	stock	stock	NOUN
ftr-466	1654	38	with	with	ADP
ftr-466	1654	39	a	a	DET
ftr-466	1654	40	strike	strike	NOUN
ftr-466	1654	41	price	price	NOUN
ftr-466	1654	42	of	of	ADP
ftr-466	1654	43	$	$	SYM
ftr-466	1654	44	60	60	NUM
ftr-466	1654	45	,	,	PUNCT
ftr-466	1654	46	and	and	CCONJ
ftr-466	1654	47	a	a	DET
ftr-466	1654	48	seven	seven	NUM
ftr-466	1654	49	year	year	NOUN
ftr-466	1654	50	zero	zero	NUM
ftr-466	1654	51	coupon	coupon	NOUN
ftr-466	1654	52	bond	bond	NOUN
ftr-466	1654	53	with	with	ADP
ftr-466	1654	54	an	an	DET
ftr-466	1654	55	issue	issue	NOUN
ftr-466	1654	56	price	price	NOUN
ftr-466	1654	57	196	196	NUM
ftr-466	1654	58	.	.	PUNCT
ftr-466	1655	1	irc	irc	PROPN
ftr-466	1655	2	§	§	PROPN
ftr-466	1655	3	475	475	NUM
ftr-466	1655	4	.	.	PUNCT
ftr-466	1655	5	197	197	NUM
ftr-466	1655	6	.	.	PUNCT
ftr-466	1656	1	irc	irc	PROPN
ftr-466	1656	2	§	§	PROPN
ftr-466	1656	3	1256	1256	NUM
ftr-466	1656	4	.	.	PUNCT
ftr-466	1657	1	198	198	NUM
ftr-466	1657	2	.	.	PUNCT
ftr-466	1658	1	weisbach	weisbach	NOUN
ftr-466	1658	2	,	,	PUNCT
ftr-466	1658	3	supra	supra	PROPN
ftr-466	1658	4	note	note	PROPN
ftr-466	1658	5	26	26	NUM
ftr-466	1658	6	,	,	PUNCT
ftr-466	1658	7	at	at	ADP
ftr-466	1658	8	526	526	NUM
ftr-466	1658	9	.	.	PUNCT
ftr-466	1659	1	[	[	X
ftr-466	1659	2	vol	vol	NOUN
ftr-466	1659	3	.	.	PUNCT
ftr-466	1659	4	3:8	3:8	NUM
ftr-466	1659	5	economically	economically	ADV
ftr-466	1659	6	equivalent	equivalent	ADJ
ftr-466	1659	7	financial	financial	ADJ
ftr-466	1659	8	instruments	instrument	NOUN
ftr-466	1659	9	of	of	ADP
ftr-466	1659	10	$	$	SYM
ftr-466	1659	11	150	150	NUM
ftr-466	1659	12	and	and	CCONJ
ftr-466	1659	13	a	a	DET
ftr-466	1659	14	redemption	redemption	NOUN
ftr-466	1659	15	price	price	NOUN
ftr-466	1659	16	of	of	ADP
ftr-466	1659	17	$	$	SYM
ftr-466	1659	18	300	300	NUM
ftr-466	1659	19	,	,	PUNCT
ftr-466	1659	20	it	it	PRON
ftr-466	1659	21	becomes	become	VERB
ftr-466	1659	22	difficult	difficult	ADJ
ftr-466	1659	23	for	for	SCONJ
ftr-466	1659	24	the	the	DET
ftr-466	1659	25	service	service	NOUN
ftr-466	1659	26	and	and	CCONJ
ftr-466	1659	27	the	the	DET
ftr-466	1659	28	taxpayer	taxpayer	NOUN
ftr-466	1659	29	to	to	PART
ftr-466	1659	30	integrate	integrate	VERB
ftr-466	1659	31	these	these	DET
ftr-466	1659	32	three	three	NUM
ftr-466	1659	33	positions	position	NOUN
ftr-466	1659	34	into	into	ADP
ftr-466	1659	35	a	a	DET
ftr-466	1659	36	share	share	NOUN
ftr-466	1659	37	of	of	ADP
ftr-466	1659	38	synthetic	synthetic	ADJ
ftr-466	1659	39	stock	stock	NOUN
ftr-466	1659	40	.	.	PUNCT
ftr-466	1659	41	'	'	PUNCT
ftr-466	1660	1	99	99	NUM
ftr-466	1660	2	one	one	NUM
ftr-466	1660	3	of	of	ADP
ftr-466	1660	4	the	the	DET
ftr-466	1660	5	key	key	ADJ
ftr-466	1660	6	virtues	virtue	NOUN
ftr-466	1660	7	of	of	ADP
ftr-466	1660	8	the	the	DET
ftr-466	1660	9	instant	instant	ADJ
ftr-466	1660	10	recommendations	recommendation	NOUN
ftr-466	1660	11	is	be	AUX
ftr-466	1660	12	their	their	PRON
ftr-466	1660	13	simplicity	simplicity	NOUN
ftr-466	1660	14	and	and	CCONJ
ftr-466	1660	15	ease	ease	NOUN
ftr-466	1660	16	of	of	ADP
ftr-466	1660	17	application	application	NOUN
ftr-466	1660	18	.	.	PUNCT
ftr-466	1661	1	through	through	ADP
ftr-466	1661	2	the	the	DET
ftr-466	1661	3	mechanisms	mechanism	NOUN
ftr-466	1661	4	of	of	ADP
ftr-466	1661	5	accrual	accrual	ADJ
ftr-466	1661	6	of	of	ADP
ftr-466	1661	7	interest	interest	NOUN
ftr-466	1661	8	and	and	CCONJ
ftr-466	1661	9	the	the	DET
ftr-466	1661	10	classification	classification	NOUN
ftr-466	1661	11	of	of	ADP
ftr-466	1661	12	instruments	instrument	NOUN
ftr-466	1661	13	,	,	PUNCT
ftr-466	1661	14	we	we	PRON
ftr-466	1661	15	can	can	AUX
ftr-466	1661	16	synchronize	synchronize	VERB
ftr-466	1661	17	the	the	DET
ftr-466	1661	18	tax	tax	NOUN
ftr-466	1661	19	treatment	treatment	NOUN
ftr-466	1661	20	of	of	ADP
ftr-466	1661	21	almost	almost	ADV
ftr-466	1661	22	all	all	PRON
ftr-466	1661	23	financial	financial	ADJ
ftr-466	1661	24	derivatives	derivative	NOUN
ftr-466	1661	25	(	(	PUNCT
ftr-466	1661	26	non	non	ADJ
ftr-466	1661	27	deep	deep	ADJ
ftr-466	1661	28	-	-	PUNCT
ftr-466	1661	29	in	in	ADP
ftr-466	1661	30	-	-	PUNCT
ftr-466	1661	31	the	the	DET
ftr-466	1661	32	-	-	PUNCT
ftr-466	1661	33	money	money	NOUN
ftr-466	1661	34	options	option	NOUN
ftr-466	1661	35	remain	remain	VERB
ftr-466	1661	36	the	the	DET
ftr-466	1661	37	exception	exception	NOUN
ftr-466	1661	38	)	)	PUNCT
ftr-466	1661	39	and	and	CCONJ
ftr-466	1661	40	at	at	ADP
ftr-466	1661	41	the	the	DET
ftr-466	1661	42	same	same	ADJ
ftr-466	1661	43	time	time	NOUN
ftr-466	1661	44	tax	tax	NOUN
ftr-466	1661	45	the	the	DET
ftr-466	1661	46	interest	interest	NOUN
ftr-466	1661	47	income	income	NOUN
ftr-466	1661	48	that	that	PRON
ftr-466	1661	49	accrues	accrue	VERB
ftr-466	1661	50	economically	economically	ADV
ftr-466	1661	51	on	on	ADP
ftr-466	1661	52	financial	financial	ADJ
ftr-466	1661	53	instruments	instrument	NOUN
ftr-466	1661	54	with	with	ADP
ftr-466	1661	55	respect	respect	NOUN
ftr-466	1661	56	to	to	ADP
ftr-466	1661	57	which	which	PRON
ftr-466	1661	58	the	the	DET
ftr-466	1661	59	purchaser	purchaser	NOUN
ftr-466	1661	60	makes	make	VERB
ftr-466	1661	61	a	a	DET
ftr-466	1661	62	prepayment	prepayment	NOUN
ftr-466	1661	63	.	.	PUNCT
ftr-466	1662	1	assuming	assume	VERB
ftr-466	1662	2	that	that	SCONJ
ftr-466	1662	3	the	the	DET
ftr-466	1662	4	recommendations	recommendation	NOUN
ftr-466	1662	5	in	in	ADP
ftr-466	1662	6	this	this	DET
ftr-466	1662	7	article	article	NOUN
ftr-466	1662	8	provide	provide	VERB
ftr-466	1662	9	a	a	DET
ftr-466	1662	10	superior	superior	ADJ
ftr-466	1662	11	and	and	CCONJ
ftr-466	1662	12	acceptable	acceptable	ADJ
ftr-466	1662	13	second	second	ADJ
ftr-466	1662	14	best	good	ADJ
ftr-466	1662	15	solution	solution	NOUN
ftr-466	1662	16	,	,	PUNCT
ftr-466	1662	17	one	one	PRON
ftr-466	1662	18	must	must	AUX
ftr-466	1662	19	determine	determine	VERB
ftr-466	1662	20	whether	whether	SCONJ
ftr-466	1662	21	they	they	PRON
ftr-466	1662	22	will	will	AUX
ftr-466	1662	23	do	do	VERB
ftr-466	1662	24	more	more	ADJ
ftr-466	1662	25	harm	harm	NOUN
ftr-466	1662	26	than	than	ADP
ftr-466	1662	27	good	good	ADJ
ftr-466	1662	28	.	.	PUNCT
ftr-466	1663	1	on	on	ADP
ftr-466	1663	2	the	the	DET
ftr-466	1663	3	"	"	PUNCT
ftr-466	1663	4	good	good	ADJ
ftr-466	1663	5	"	"	PUNCT
ftr-466	1663	6	side	side	NOUN
ftr-466	1663	7	,	,	PUNCT
ftr-466	1663	8	these	these	DET
ftr-466	1663	9	recommendations	recommendation	NOUN
ftr-466	1663	10	will	will	AUX
ftr-466	1663	11	insure	insure	VERB
ftr-466	1663	12	,	,	PUNCT
ftr-466	1663	13	to	to	ADP
ftr-466	1663	14	the	the	DET
ftr-466	1663	15	maximum	maximum	ADJ
ftr-466	1663	16	extent	extent	NOUN
ftr-466	1663	17	possible	possible	ADJ
ftr-466	1663	18	,	,	PUNCT
ftr-466	1663	19	that	that	SCONJ
ftr-466	1663	20	economically	economically	ADV
ftr-466	1663	21	equivalent	equivalent	ADJ
ftr-466	1663	22	financial	financial	ADJ
ftr-466	1663	23	instruments	instrument	NOUN
ftr-466	1663	24	are	be	AUX
ftr-466	1663	25	taxed	tax	VERB
ftr-466	1663	26	in	in	ADP
ftr-466	1663	27	the	the	DET
ftr-466	1663	28	same	same	ADJ
ftr-466	1663	29	way	way	NOUN
ftr-466	1663	30	.	.	PUNCT
ftr-466	1664	1	thus	thus	ADV
ftr-466	1664	2	,	,	PUNCT
ftr-466	1664	3	they	they	PRON
ftr-466	1664	4	will	will	AUX
ftr-466	1664	5	further	further	VERB
ftr-466	1664	6	the	the	DET
ftr-466	1664	7	goals	goal	NOUN
ftr-466	1664	8	of	of	ADP
ftr-466	1664	9	equity	equity	NOUN
ftr-466	1664	10	and	and	CCONJ
ftr-466	1664	11	fairness	fairness	NOUN
ftr-466	1664	12	,	,	PUNCT
ftr-466	1664	13	thus	thus	ADV
ftr-466	1664	14	moving	move	VERB
ftr-466	1664	15	us	we	PRON
ftr-466	1664	16	closer	close	ADV
ftr-466	1664	17	to	to	ADP
ftr-466	1664	18	a	a	DET
ftr-466	1664	19	tax	tax	NOUN
ftr-466	1664	20	system	system	NOUN
ftr-466	1664	21	embodying	embody	VERB
ftr-466	1664	22	the	the	DET
ftr-466	1664	23	haig	haig	PROPN
ftr-466	1664	24	-	-	PUNCT
ftr-466	1664	25	simons	simons	PROPN
ftr-466	1664	26	definition	definition	NOUN
ftr-466	1664	27	of	of	ADP
ftr-466	1664	28	income	income	NOUN
ftr-466	1664	29	.	.	PUNCT
ftr-466	1665	1	on	on	ADP
ftr-466	1665	2	the	the	DET
ftr-466	1665	3	"	"	PUNCT
ftr-466	1665	4	harm	harm	NOUN
ftr-466	1665	5	"	"	PUNCT
ftr-466	1665	6	side	side	NOUN
ftr-466	1665	7	,	,	PUNCT
ftr-466	1665	8	one	one	PRON
ftr-466	1665	9	must	must	AUX
ftr-466	1665	10	acknowledge	acknowledge	VERB
ftr-466	1665	11	that	that	SCONJ
ftr-466	1665	12	the	the	DET
ftr-466	1665	13	above	above	ADJ
ftr-466	1665	14	recommendations	recommendation	NOUN
ftr-466	1665	15	will	will	AUX
ftr-466	1665	16	expand	expand	VERB
ftr-466	1665	17	the	the	DET
ftr-466	1665	18	discontinuity	discontinuity	NOUN
ftr-466	1665	19	in	in	ADP
ftr-466	1665	20	tax	tax	NOUN
ftr-466	1665	21	treatment	treatment	NOUN
ftr-466	1665	22	between	between	ADP
ftr-466	1665	23	an	an	DET
ftr-466	1665	24	investment	investment	NOUN
ftr-466	1665	25	in	in	ADP
ftr-466	1665	26	a	a	DET
ftr-466	1665	27	financial	financial	ADJ
ftr-466	1665	28	derivative	derivative	NOUN
ftr-466	1665	29	and	and	CCONJ
ftr-466	1665	30	a	a	DET
ftr-466	1665	31	direct	direct	ADJ
ftr-466	1665	32	investment	investment	NOUN
ftr-466	1665	33	in	in	ADP
ftr-466	1665	34	the	the	DET
ftr-466	1665	35	underlying	underlie	VERB
ftr-466	1665	36	property	property	NOUN
ftr-466	1665	37	of	of	ADP
ftr-466	1665	38	that	that	DET
ftr-466	1665	39	financial	financial	ADJ
ftr-466	1665	40	derivative	derivative	NOUN
ftr-466	1665	41	.	.	PUNCT
ftr-466	1666	1	that	that	PRON
ftr-466	1666	2	is	be	AUX
ftr-466	1666	3	,	,	PUNCT
ftr-466	1666	4	although	although	SCONJ
ftr-466	1666	5	a	a	DET
ftr-466	1666	6	cash	cash	NOUN
ftr-466	1666	7	-	-	PUNCT
ftr-466	1666	8	settled	settle	VERB
ftr-466	1666	9	,	,	PUNCT
ftr-466	1666	10	prepaid	prepay	VERB
ftr-466	1666	11	forward	forward	ADJ
ftr-466	1666	12	contract	contract	NOUN
ftr-466	1666	13	on	on	ADP
ftr-466	1666	14	x	x	PROPN
ftr-466	1666	15	co.	co.	PROPN
ftr-466	1666	16	stock	stock	NOUN
ftr-466	1666	17	will	will	AUX
ftr-466	1666	18	always	always	ADV
ftr-466	1666	19	be	be	AUX
ftr-466	1666	20	the	the	DET
ftr-466	1666	21	economic	economic	ADJ
ftr-466	1666	22	equivalent	equivalent	NOUN
ftr-466	1666	23	of	of	ADP
ftr-466	1666	24	a	a	DET
ftr-466	1666	25	direct	direct	ADJ
ftr-466	1666	26	ownership	ownership	NOUN
ftr-466	1666	27	interest	interest	NOUN
ftr-466	1666	28	in	in	ADP
ftr-466	1666	29	x	x	PROPN
ftr-466	1666	30	co.	co.	PROPN
ftr-466	1666	31	stock	stock	NOUN
ftr-466	1666	32	,	,	PUNCT
ftr-466	1666	33	a	a	DET
ftr-466	1666	34	purchaser	purchaser	NOUN
ftr-466	1666	35	of	of	ADP
ftr-466	1666	36	the	the	DET
ftr-466	1666	37	former	former	ADJ
ftr-466	1666	38	instrument	instrument	NOUN
ftr-466	1666	39	will	will	AUX
ftr-466	1666	40	be	be	AUX
ftr-466	1666	41	required	require	VERB
ftr-466	1666	42	to	to	PART
ftr-466	1666	43	accrue	accrue	VERB
ftr-466	1666	44	income	income	NOUN
ftr-466	1666	45	over	over	ADP
ftr-466	1666	46	the	the	DET
ftr-466	1666	47	life	life	NOUN
ftr-466	1666	48	of	of	ADP
ftr-466	1666	49	the	the	DET
ftr-466	1666	50	investment	investment	NOUN
ftr-466	1666	51	while	while	SCONJ
ftr-466	1666	52	a	a	DET
ftr-466	1666	53	purchaser	purchaser	NOUN
ftr-466	1666	54	of	of	ADP
ftr-466	1666	55	the	the	DET
ftr-466	1666	56	latter	latter	ADJ
ftr-466	1666	57	instrument	instrument	NOUN
ftr-466	1666	58	will	will	AUX
ftr-466	1666	59	enjoy	enjoy	VERB
ftr-466	1666	60	the	the	DET
ftr-466	1666	61	deferral	deferral	NOUN
ftr-466	1666	62	of	of	ADP
ftr-466	1666	63	economic	economic	ADJ
ftr-466	1666	64	gain	gain	NOUN
ftr-466	1666	65	.	.	PUNCT
ftr-466	1667	1	this	this	DET
ftr-466	1667	2	discontinuity	discontinuity	NOUN
ftr-466	1667	3	will	will	AUX
ftr-466	1667	4	undoubtedly	undoubtedly	ADV
ftr-466	1667	5	affect	affect	VERB
ftr-466	1667	6	the	the	DET
ftr-466	1667	7	price	price	NOUN
ftr-466	1667	8	of	of	ADP
ftr-466	1667	9	either	either	CCONJ
ftr-466	1667	10	capital	capital	NOUN
ftr-466	1667	11	assets	asset	NOUN
ftr-466	1667	12	(	(	PUNCT
ftr-466	1667	13	such	such	ADJ
ftr-466	1667	14	as	as	ADP
ftr-466	1667	15	shares	share	NOUN
ftr-466	1667	16	of	of	ADP
ftr-466	1667	17	stock	stock	NOUN
ftr-466	1667	18	)	)	PUNCT
ftr-466	1667	19	,	,	PUNCT
ftr-466	1667	20	which	which	PRON
ftr-466	1667	21	would	would	AUX
ftr-466	1667	22	under	under	ADP
ftr-466	1667	23	the	the	DET
ftr-466	1667	24	instant	instant	ADJ
ftr-466	1667	25	recommendations	recommendation	NOUN
ftr-466	1667	26	be	be	AUX
ftr-466	1667	27	199	199	NUM
ftr-466	1667	28	.	.	PUNCT
ftr-466	1668	1	see	see	VERB
ftr-466	1668	2	may	may	AUX
ftr-466	1668	3	,	,	PUNCT
ftr-466	1668	4	supra	supra	PROPN
ftr-466	1668	5	note	note	PROPN
ftr-466	1668	6	25	25	NUM
ftr-466	1668	7	,	,	PUNCT
ftr-466	1668	8	at	at	ADP
ftr-466	1668	9	1233	1233	NUM
ftr-466	1668	10	(	(	PUNCT
ftr-466	1668	11	full	full	ADJ
ftr-466	1668	12	integration	integration	NOUN
ftr-466	1668	13	approach	approach	NOUN
ftr-466	1668	14	is	be	AUX
ftr-466	1668	15	"	"	PUNCT
ftr-466	1668	16	impossible	impossible	ADJ
ftr-466	1668	17	to	to	PART
ftr-466	1668	18	enforce	enforce	VERB
ftr-466	1668	19	.	.	PUNCT
ftr-466	1668	20	"	"	PUNCT
ftr-466	1668	21	)	)	PUNCT
ftr-466	1668	22	;	;	PUNCT
ftr-466	1668	23	see	see	VERB
ftr-466	1668	24	also	also	ADV
ftr-466	1668	25	haskins	haskins	PROPN
ftr-466	1668	26	,	,	PUNCT
ftr-466	1668	27	supra	supra	PROPN
ftr-466	1668	28	note	note	NOUN
ftr-466	1668	29	71	71	NUM
ftr-466	1668	30	,	,	PUNCT
ftr-466	1668	31	at	at	ADP
ftr-466	1668	32	543	543	NUM
ftr-466	1668	33	(	(	PUNCT
ftr-466	1668	34	"	"	PUNCT
ftr-466	1668	35	although	although	SCONJ
ftr-466	1668	36	integration	integration	NOUN
ftr-466	1668	37	may	may	AUX
ftr-466	1668	38	seem	seem	VERB
ftr-466	1668	39	more	more	ADV
ftr-466	1668	40	attractive	attractive	ADJ
ftr-466	1668	41	in	in	ADP
ftr-466	1668	42	theory	theory	NOUN
ftr-466	1668	43	,	,	PUNCT
ftr-466	1668	44	it	it	PRON
ftr-466	1668	45	relies	rely	VERB
ftr-466	1668	46	on	on	ADP
ftr-466	1668	47	the	the	DET
ftr-466	1668	48	ability	ability	NOUN
ftr-466	1668	49	of	of	ADP
ftr-466	1668	50	the	the	DET
ftr-466	1668	51	service	service	NOUN
ftr-466	1668	52	to	to	PART
ftr-466	1668	53	recognize	recognize	VERB
ftr-466	1668	54	often	often	ADV
ftr-466	1668	55	complex	complex	ADJ
ftr-466	1668	56	financial	financial	ADJ
ftr-466	1668	57	equivalencies	equivalencie	NOUN
ftr-466	1668	58	in	in	ADP
ftr-466	1668	59	taxpayers	taxpayer	NOUN
ftr-466	1668	60	'	'	PART
ftr-466	1668	61	portfolios	portfolio	NOUN
ftr-466	1668	62	-	-	PUNCT
ftr-466	1668	63	including	include	VERB
ftr-466	1668	64	'	'	PUNCT
ftr-466	1668	65	negative	negative	ADJ
ftr-466	1668	66	'	'	PUNCT
ftr-466	1668	67	financial	financial	ADJ
ftr-466	1668	68	equivalencies	equivalencie	NOUN
ftr-466	1668	69	that	that	PRON
ftr-466	1668	70	could	could	AUX
ftr-466	1668	71	create	create	VERB
ftr-466	1668	72	complex	complex	ADJ
ftr-466	1668	73	straddles	straddle	NOUN
ftr-466	1668	74	---	---	PUNCT
ftr-466	1668	75	and	and	CCONJ
ftr-466	1668	76	to	to	PART
ftr-466	1668	77	decide	decide	VERB
ftr-466	1668	78	which	which	DET
ftr-466	1668	79	near	near	ADJ
ftr-466	1668	80	-	-	PUNCT
ftr-466	1668	81	equivalencies	equivalencie	NOUN
ftr-466	1668	82	are	be	AUX
ftr-466	1668	83	near	near	ADJ
ftr-466	1668	84	enough	enough	ADV
ftr-466	1668	85	to	to	PART
ftr-466	1668	86	trigger	trigger	VERB
ftr-466	1668	87	integrating	integrating	NOUN
ftr-466	1668	88	rules	rule	NOUN
ftr-466	1668	89	.	.	PUNCT
ftr-466	1669	1	"	"	PUNCT
ftr-466	1669	2	)	)	PUNCT
ftr-466	1669	3	;	;	PUNCT
ftr-466	1669	4	kleinbard	kleinbard	ADJ
ftr-466	1669	5	,	,	PUNCT
ftr-466	1669	6	supra	supra	PROPN
ftr-466	1669	7	note	note	NOUN
ftr-466	1669	8	69	69	NUM
ftr-466	1669	9	,	,	PUNCT
ftr-466	1669	10	at	at	ADP
ftr-466	1669	11	1361	1361	NUM
ftr-466	1669	12	(	(	PUNCT
ftr-466	1669	13	"	"	PUNCT
ftr-466	1669	14	even	even	ADV
ftr-466	1669	15	if	if	SCONJ
ftr-466	1669	16	a	a	DET
ftr-466	1669	17	generalized	generalized	ADJ
ftr-466	1669	18	doctrine	doctrine	NOUN
ftr-466	1669	19	of	of	ADP
ftr-466	1669	20	tax	tax	NOUN
ftr-466	1669	21	integration	integration	NOUN
ftr-466	1669	22	of	of	ADP
ftr-466	1669	23	financial	financial	ADJ
ftr-466	1669	24	instruments	instrument	NOUN
ftr-466	1669	25	did	do	AUX
ftr-466	1669	26	exist	exist	VERB
ftr-466	1669	27	,	,	PUNCT
ftr-466	1669	28	it	it	PRON
ftr-466	1669	29	is	be	AUX
ftr-466	1669	30	by	by	ADP
ftr-466	1669	31	no	no	DET
ftr-466	1669	32	means	means	NOUN
ftr-466	1669	33	clear	clear	ADJ
ftr-466	1669	34	that	that	SCONJ
ftr-466	1669	35	the	the	DET
ftr-466	1669	36	doctrine	doctrine	NOUN
ftr-466	1669	37	could	could	AUX
ftr-466	1669	38	be	be	AUX
ftr-466	1669	39	sufficiently	sufficiently	ADV
ftr-466	1669	40	responsive	responsive	ADJ
ftr-466	1669	41	to	to	ADP
ftr-466	1669	42	the	the	DET
ftr-466	1669	43	pace	pace	NOUN
ftr-466	1669	44	of	of	ADP
ftr-466	1669	45	financial	financial	ADJ
ftr-466	1669	46	innovation	innovation	NOUN
ftr-466	1669	47	.	.	PUNCT
ftr-466	1670	1	the	the	DET
ftr-466	1670	2	dynamism	dynamism	NOUN
ftr-466	1670	3	of	of	ADP
ftr-466	1670	4	contemporary	contemporary	ADJ
ftr-466	1670	5	financial	financial	ADJ
ftr-466	1670	6	strategies	strategy	NOUN
ftr-466	1670	7	means	mean	VERB
ftr-466	1670	8	that	that	SCONJ
ftr-466	1670	9	a	a	DET
ftr-466	1670	10	financial	financial	ADJ
ftr-466	1670	11	position	position	NOUN
ftr-466	1670	12	might	might	AUX
ftr-466	1670	13	appropriately	appropriately	ADV
ftr-466	1670	14	be	be	AUX
ftr-466	1670	15	viewed	view	VERB
ftr-466	1670	16	as	as	ADP
ftr-466	1670	17	part	part	NOUN
ftr-466	1670	18	of	of	ADP
ftr-466	1670	19	a	a	DET
ftr-466	1670	20	larger	large	ADJ
ftr-466	1670	21	synthetic	synthetic	ADJ
ftr-466	1670	22	unit	unit	NOUN
ftr-466	1670	23	today	today	NOUN
ftr-466	1670	24	,	,	PUNCT
ftr-466	1670	25	and	and	CCONJ
ftr-466	1670	26	a	a	DET
ftr-466	1670	27	stand	stand	VERB
ftr-466	1670	28	-	-	PUNCT
ftr-466	1670	29	alone	alone	ADV
ftr-466	1670	30	position	position	NOUN
ftr-466	1670	31	tomorrow	tomorrow	NOUN
ftr-466	1670	32	.	.	PUNCT
ftr-466	1670	33	"	"	PUNCT
ftr-466	1670	34	)	)	PUNCT
ftr-466	1670	35	;	;	PUNCT
ftr-466	1670	36	strnad	strnad	PROPN
ftr-466	1670	37	,	,	PUNCT
ftr-466	1670	38	supra	supra	PROPN
ftr-466	1670	39	note	note	NOUN
ftr-466	1670	40	141	141	NUM
ftr-466	1670	41	,	,	PUNCT
ftr-466	1670	42	at	at	ADP
ftr-466	1670	43	574	574	NUM
ftr-466	1670	44	(	(	PUNCT
ftr-466	1670	45	"	"	PUNCT
ftr-466	1670	46	integration	integration	NOUN
ftr-466	1670	47	methods	method	NOUN
ftr-466	1670	48	suffer	suffer	VERB
ftr-466	1670	49	from	from	ADP
ftr-466	1670	50	...	...	PUNCT
ftr-466	1670	51	ambiguities	ambiguity	NOUN
ftr-466	1670	52	.	.	PUNCT
ftr-466	1671	1	there	there	PRON
ftr-466	1671	2	is	be	VERB
ftr-466	1671	3	more	more	ADJ
ftr-466	1671	4	than	than	ADP
ftr-466	1671	5	one	one	NUM
ftr-466	1671	6	way	way	NOUN
ftr-466	1671	7	to	to	PART
ftr-466	1671	8	aggregate	aggregate	VERB
ftr-466	1671	9	sets	set	NOUN
ftr-466	1671	10	of	of	ADP
ftr-466	1671	11	instruments	instrument	NOUN
ftr-466	1671	12	into	into	ADP
ftr-466	1671	13	groups	group	NOUN
ftr-466	1671	14	,	,	PUNCT
ftr-466	1671	15	and	and	CCONJ
ftr-466	1671	16	the	the	DET
ftr-466	1671	17	overall	overall	ADJ
ftr-466	1671	18	tax	tax	NOUN
ftr-466	1671	19	results	result	NOUN
ftr-466	1671	20	may	may	AUX
ftr-466	1671	21	depend	depend	VERB
ftr-466	1671	22	on	on	ADP
ftr-466	1671	23	the	the	DET
ftr-466	1671	24	particular	particular	ADJ
ftr-466	1671	25	choice	choice	NOUN
ftr-466	1671	26	of	of	ADP
ftr-466	1671	27	groupings	grouping	NOUN
ftr-466	1671	28	.	.	PUNCT
ftr-466	1672	1	in	in	ADP
ftr-466	1672	2	addition	addition	NOUN
ftr-466	1672	3	,	,	PUNCT
ftr-466	1672	4	the	the	DET
ftr-466	1672	5	proper	proper	ADJ
ftr-466	1672	6	way	way	NOUN
ftr-466	1672	7	to	to	PART
ftr-466	1672	8	characterize	characterize	VERB
ftr-466	1672	9	a	a	DET
ftr-466	1672	10	particular	particular	ADJ
ftr-466	1672	11	aggregate	aggregate	NOUN
ftr-466	1672	12	of	of	ADP
ftr-466	1672	13	instruments	instrument	NOUN
ftr-466	1672	14	may	may	AUX
ftr-466	1672	15	not	not	PART
ftr-466	1672	16	be	be	AUX
ftr-466	1672	17	clear	clear	ADJ
ftr-466	1672	18	in	in	ADP
ftr-466	1672	19	a	a	DET
ftr-466	1672	20	system	system	NOUN
ftr-466	1672	21	replete	replete	ADJ
ftr-466	1672	22	with	with	ADP
ftr-466	1672	23	distinct	distinct	ADJ
ftr-466	1672	24	and	and	CCONJ
ftr-466	1672	25	sometimes	sometimes	ADV
ftr-466	1672	26	contradictory	contradictory	ADJ
ftr-466	1672	27	tax	tax	NOUN
ftr-466	1672	28	approaches	approach	NOUN
ftr-466	1672	29	.	.	PUNCT
ftr-466	1673	1	"	"	PUNCT
ftr-466	1673	2	)	)	PUNCT
ftr-466	1673	3	;	;	PUNCT
ftr-466	1673	4	jeff	jeff	PROPN
ftr-466	1673	5	strnad	strnad	PROPN
ftr-466	1673	6	,	,	PUNCT
ftr-466	1673	7	commentary	commentary	NOUN
ftr-466	1673	8	,	,	PUNCT
ftr-466	1673	9	taxing	tax	VERB
ftr-466	1673	10	new	new	ADJ
ftr-466	1673	11	financial	financial	ADJ
ftr-466	1673	12	products	product	NOUN
ftr-466	1673	13	in	in	ADP
ftr-466	1673	14	a	a	DET
ftr-466	1673	15	second	second	ADV
ftr-466	1673	16	-	-	PUNCT
ftr-466	1673	17	best	good	ADJ
ftr-466	1673	18	world	world	NOUN
ftr-466	1673	19	:	:	PUNCT
ftr-466	1673	20	bifurcation	bifurcation	NOUN
ftr-466	1673	21	and	and	CCONJ
ftr-466	1673	22	integration	integration	NOUN
ftr-466	1673	23	,	,	PUNCT
ftr-466	1673	24	50	50	NUM
ftr-466	1673	25	tax	tax	NOUN
ftr-466	1673	26	l.	l.	PROPN
ftr-466	1673	27	rev	rev	PROPN
ftr-466	1673	28	.	.	PROPN
ftr-466	1673	29	545	545	NUM
ftr-466	1673	30	.	.	X
ftr-466	1674	1	563	563	NUM
ftr-466	1674	2	(	(	PUNCT
ftr-466	1674	3	1995	1995	NUM
ftr-466	1674	4	)	)	PUNCT
ftr-466	1674	5	(	(	PUNCT
ftr-466	1674	6	analyzing	analyze	VERB
ftr-466	1674	7	problems	problem	NOUN
ftr-466	1674	8	with	with	ADP
ftr-466	1674	9	bifurcation	bifurcation	NOUN
ftr-466	1674	10	and	and	CCONJ
ftr-466	1674	11	integration	integration	NOUN
ftr-466	1674	12	approaches	approach	NOUN
ftr-466	1674	13	)	)	PUNCT
ftr-466	1674	14	.	.	PUNCT
ftr-466	1675	1	19971	19971	NUM
ftr-466	1675	2	florida	florida	PROPN
ftr-466	1675	3	tax	tax	NOUN
ftr-466	1675	4	review	review	NOUN
ftr-466	1675	5	tax	tax	NOUN
ftr-466	1675	6	-	-	PUNCT
ftr-466	1675	7	advantaged	advantaged	ADJ
ftr-466	1675	8	products	product	NOUN
ftr-466	1675	9	,	,	PUNCT
ftr-466	1675	10	or	or	CCONJ
ftr-466	1675	11	financial	financial	ADJ
ftr-466	1675	12	derivatives	derivative	NOUN
ftr-466	1675	13	,	,	PUNCT
ftr-466	1675	14	which	which	PRON
ftr-466	1675	15	would	would	AUX
ftr-466	1675	16	be	be	AUX
ftr-466	1675	17	taxdisadvantaged	taxdisadvantage	VERB
ftr-466	1675	18	products	product	NOUN
ftr-466	1675	19	.	.	PUNCT
ftr-466	1676	1	the	the	DET
ftr-466	1676	2	precise	precise	ADJ
ftr-466	1676	3	effect	effect	NOUN
ftr-466	1676	4	of	of	ADP
ftr-466	1676	5	these	these	DET
ftr-466	1676	6	recommendations	recommendation	NOUN
ftr-466	1676	7	on	on	ADP
ftr-466	1676	8	the	the	DET
ftr-466	1676	9	stock	stock	NOUN
ftr-466	1676	10	market	market	NOUN
ftr-466	1676	11	would	would	AUX
ftr-466	1676	12	be	be	AUX
ftr-466	1676	13	difficult	difficult	ADJ
ftr-466	1676	14	to	to	ADP
ftr-466	1676	15	predict.2	predict.2	NOUN
ftr-466	1676	16	"	"	PUNCT
ftr-466	1676	17	one	one	PRON
ftr-466	1676	18	could	could	AUX
ftr-466	1676	19	no	no	ADV
ftr-466	1676	20	doubt	doubt	ADV
ftr-466	1676	21	find	find	VERB
ftr-466	1676	22	an	an	DET
ftr-466	1676	23	economist	economist	NOUN
ftr-466	1676	24	to	to	PART
ftr-466	1676	25	support	support	VERB
ftr-466	1676	26	any	any	DET
ftr-466	1676	27	possible	possible	ADJ
ftr-466	1676	28	result	result	NOUN
ftr-466	1676	29	,	,	PUNCT
ftr-466	1676	30	and	and	CCONJ
ftr-466	1676	31	an	an	DET
ftr-466	1676	32	economic	economic	ADJ
ftr-466	1676	33	analysis	analysis	NOUN
ftr-466	1676	34	of	of	ADP
ftr-466	1676	35	the	the	DET
ftr-466	1676	36	effect	effect	NOUN
ftr-466	1676	37	of	of	ADP
ftr-466	1676	38	accrual	accrual	ADJ
ftr-466	1676	39	of	of	ADP
ftr-466	1676	40	income	income	NOUN
ftr-466	1676	41	from	from	ADP
ftr-466	1676	42	financial	financial	ADJ
ftr-466	1676	43	derivatives	derivative	NOUN
ftr-466	1676	44	on	on	ADP
ftr-466	1676	45	the	the	DET
ftr-466	1676	46	price	price	NOUN
ftr-466	1676	47	of	of	ADP
ftr-466	1676	48	stock	stock	NOUN
ftr-466	1676	49	and	and	CCONJ
ftr-466	1676	50	other	other	ADJ
ftr-466	1676	51	capital	capital	NOUN
ftr-466	1676	52	assets	asset	NOUN
ftr-466	1676	53	is	be	AUX
ftr-466	1676	54	beyond	beyond	ADP
ftr-466	1676	55	the	the	DET
ftr-466	1676	56	scope	scope	NOUN
ftr-466	1676	57	of	of	ADP
ftr-466	1676	58	this	this	DET
ftr-466	1676	59	article	article	NOUN
ftr-466	1676	60	.	.	PUNCT
ftr-466	1677	1	that	that	PRON
ftr-466	1677	2	does	do	AUX
ftr-466	1677	3	not	not	PART
ftr-466	1677	4	mean	mean	VERB
ftr-466	1677	5	that	that	SCONJ
ftr-466	1677	6	we	we	PRON
ftr-466	1677	7	can	can	AUX
ftr-466	1677	8	not	not	PART
ftr-466	1677	9	determine	determine	VERB
ftr-466	1677	10	,	,	PUNCT
ftr-466	1677	11	from	from	ADP
ftr-466	1677	12	a	a	DET
ftr-466	1677	13	policy	policy	NOUN
ftr-466	1677	14	standpoint	standpoint	NOUN
ftr-466	1677	15	,	,	PUNCT
ftr-466	1677	16	whether	whether	SCONJ
ftr-466	1677	17	the	the	DET
ftr-466	1677	18	recommendations	recommendation	NOUN
ftr-466	1677	19	in	in	ADP
ftr-466	1677	20	this	this	DET
ftr-466	1677	21	article	article	NOUN
ftr-466	1677	22	do	do	VERB
ftr-466	1677	23	more	more	ADJ
ftr-466	1677	24	harm	harm	NOUN
ftr-466	1677	25	than	than	ADP
ftr-466	1677	26	good	good	ADJ
ftr-466	1677	27	.	.	PUNCT
ftr-466	1678	1	these	these	DET
ftr-466	1678	2	recommendations	recommendation	NOUN
ftr-466	1678	3	promote	promote	VERB
ftr-466	1678	4	fairness	fairness	NOUN
ftr-466	1678	5	,	,	PUNCT
ftr-466	1678	6	consistency	consistency	NOUN
ftr-466	1678	7	,	,	PUNCT
ftr-466	1678	8	and	and	CCONJ
ftr-466	1678	9	equality	equality	NOUN
ftr-466	1678	10	in	in	ADP
ftr-466	1678	11	the	the	DET
ftr-466	1678	12	tax	tax	NOUN
ftr-466	1678	13	system	system	NOUN
ftr-466	1678	14	in	in	ADP
ftr-466	1678	15	so	so	ADV
ftr-466	1678	16	far	far	ADV
ftr-466	1678	17	as	as	SCONJ
ftr-466	1678	18	the	the	DET
ftr-466	1678	19	tax	tax	NOUN
ftr-466	1678	20	treatment	treatment	NOUN
ftr-466	1678	21	of	of	ADP
ftr-466	1678	22	economically	economically	ADV
ftr-466	1678	23	equivalent	equivalent	ADJ
ftr-466	1678	24	derivatives	derivative	NOUN
ftr-466	1678	25	is	be	AUX
ftr-466	1678	26	concerned	concern	VERB
ftr-466	1678	27	.	.	PUNCT
ftr-466	1679	1	to	to	ADP
ftr-466	1679	2	the	the	DET
ftr-466	1679	3	extent	extent	NOUN
ftr-466	1679	4	that	that	PRON
ftr-466	1679	5	unwarranted	unwarranted	ADJ
ftr-466	1679	6	tax	tax	NOUN
ftr-466	1679	7	benefits	benefit	NOUN
ftr-466	1679	8	,	,	PUNCT
ftr-466	1679	9	such	such	ADJ
ftr-466	1679	10	as	as	ADP
ftr-466	1679	11	deferral	deferral	ADJ
ftr-466	1679	12	of	of	ADP
ftr-466	1679	13	gain	gain	NOUN
ftr-466	1679	14	,	,	PUNCT
ftr-466	1679	15	may	may	AUX
ftr-466	1679	16	affect	affect	VERB
ftr-466	1679	17	the	the	DET
ftr-466	1679	18	price	price	NOUN
ftr-466	1679	19	of	of	ADP
ftr-466	1679	20	instruments	instrument	NOUN
ftr-466	1679	21	that	that	PRON
ftr-466	1679	22	enjoy	enjoy	VERB
ftr-466	1679	23	these	these	DET
ftr-466	1679	24	benefits	benefit	NOUN
ftr-466	1679	25	,	,	PUNCT
ftr-466	1679	26	then	then	ADV
ftr-466	1679	27	the	the	DET
ftr-466	1679	28	proper	proper	ADJ
ftr-466	1679	29	solution	solution	NOUN
ftr-466	1679	30	is	be	AUX
ftr-466	1679	31	to	to	PART
ftr-466	1679	32	remove	remove	VERB
ftr-466	1679	33	the	the	DET
ftr-466	1679	34	unwarranted	unwarranted	ADJ
ftr-466	1679	35	benefit	benefit	NOUN
ftr-466	1679	36	from	from	ADP
ftr-466	1679	37	these	these	DET
ftr-466	1679	38	instruments	instrument	NOUN
ftr-466	1679	39	,	,	PUNCT
ftr-466	1679	40	regardless	regardless	ADV
ftr-466	1679	41	of	of	ADP
ftr-466	1679	42	the	the	DET
ftr-466	1679	43	political	political	ADJ
ftr-466	1679	44	cost	cost	NOUN
ftr-466	1679	45	of	of	ADP
ftr-466	1679	46	doing	do	VERB
ftr-466	1679	47	so	so	ADV
ftr-466	1679	48	.	.	PUNCT
ftr-466	1680	1	we	we	PRON
ftr-466	1680	2	should	should	AUX
ftr-466	1680	3	not	not	PART
ftr-466	1680	4	let	let	VERB
ftr-466	1680	5	the	the	DET
ftr-466	1680	6	incorrect	incorrect	ADJ
ftr-466	1680	7	tax	tax	NOUN
ftr-466	1680	8	treatment	treatment	NOUN
ftr-466	1680	9	of	of	ADP
ftr-466	1680	10	certain	certain	ADJ
ftr-466	1680	11	financial	financial	ADJ
ftr-466	1680	12	instruments	instrument	NOUN
ftr-466	1680	13	dictate	dictate	VERB
ftr-466	1680	14	the	the	DET
ftr-466	1680	15	tax	tax	NOUN
ftr-466	1680	16	treatment	treatment	NOUN
ftr-466	1680	17	of	of	ADP
ftr-466	1680	18	all	all	DET
ftr-466	1680	19	financial	financial	ADJ
ftr-466	1680	20	instruments	instrument	NOUN
ftr-466	1680	21	,	,	PUNCT
ftr-466	1680	22	particularly	particularly	ADV
ftr-466	1680	23	where	where	SCONJ
ftr-466	1680	24	the	the	DET
ftr-466	1680	25	proper	proper	ADJ
ftr-466	1680	26	tax	tax	NOUN
ftr-466	1680	27	treatment	treatment	NOUN
ftr-466	1680	28	of	of	ADP
ftr-466	1680	29	many	many	ADJ
ftr-466	1680	30	instruments	instrument	NOUN
ftr-466	1680	31	is	be	AUX
ftr-466	1680	32	attainable	attainable	ADJ
ftr-466	1680	33	under	under	ADP
ftr-466	1680	34	current	current	ADJ
ftr-466	1680	35	law	law	NOUN
ftr-466	1680	36	principles	principle	NOUN
ftr-466	1680	37	.	.	PUNCT
ftr-466	1681	1	in	in	ADP
ftr-466	1681	2	sum	sum	NOUN
ftr-466	1681	3	,	,	PUNCT
ftr-466	1681	4	the	the	DET
ftr-466	1681	5	recommendations	recommendation	NOUN
ftr-466	1681	6	in	in	ADP
ftr-466	1681	7	this	this	DET
ftr-466	1681	8	article	article	NOUN
ftr-466	1681	9	would	would	AUX
ftr-466	1681	10	draw	draw	VERB
ftr-466	1681	11	a	a	DET
ftr-466	1681	12	line	line	NOUN
ftr-466	1681	13	between	between	ADP
ftr-466	1681	14	the	the	DET
ftr-466	1681	15	taxation	taxation	NOUN
ftr-466	1681	16	of	of	ADP
ftr-466	1681	17	a	a	DET
ftr-466	1681	18	financial	financial	ADJ
ftr-466	1681	19	derivative	derivative	NOUN
ftr-466	1681	20	and	and	CCONJ
ftr-466	1681	21	the	the	DET
ftr-466	1681	22	taxation	taxation	NOUN
ftr-466	1681	23	of	of	ADP
ftr-466	1681	24	an	an	DET
ftr-466	1681	25	ownership	ownership	NOUN
ftr-466	1681	26	interest	interest	NOUN
ftr-466	1681	27	in	in	ADP
ftr-466	1681	28	the	the	DET
ftr-466	1681	29	underlying	underlie	VERB
ftr-466	1681	30	property	property	NOUN
ftr-466	1681	31	.	.	PUNCT
ftr-466	1682	1	to	to	ADP
ftr-466	1682	2	the	the	DET
ftr-466	1682	3	extent	extent	NOUN
ftr-466	1682	4	that	that	SCONJ
ftr-466	1682	5	these	these	DET
ftr-466	1682	6	interests	interest	NOUN
ftr-466	1682	7	may	may	AUX
ftr-466	1682	8	be	be	AUX
ftr-466	1682	9	economically	economically	ADV
ftr-466	1682	10	equivalent	equivalent	ADJ
ftr-466	1682	11	to	to	ADP
ftr-466	1682	12	one	one	NUM
ftr-466	1682	13	another	another	DET
ftr-466	1682	14	,	,	PUNCT
ftr-466	1682	15	one	one	PRON
ftr-466	1682	16	must	must	AUX
ftr-466	1682	17	question	question	VERB
ftr-466	1682	18	the	the	DET
ftr-466	1682	19	appropriateness	appropriateness	NOUN
ftr-466	1682	20	of	of	ADP
ftr-466	1682	21	that	that	DET
ftr-466	1682	22	line	line	NOUN
ftr-466	1682	23	.	.	PUNCT
ftr-466	1683	1	in	in	ADP
ftr-466	1683	2	the	the	DET
ftr-466	1683	3	context	context	NOUN
ftr-466	1683	4	of	of	ADP
ftr-466	1683	5	recommendations	recommendation	NOUN
ftr-466	1683	6	which	which	PRON
ftr-466	1683	7	are	be	AUX
ftr-466	1683	8	admittedly	admittedly	ADV
ftr-466	1683	9	interim	interim	ADJ
ftr-466	1683	10	solutions	solution	NOUN
ftr-466	1683	11	designed	design	VERB
ftr-466	1683	12	to	to	PART
ftr-466	1683	13	function	function	VERB
ftr-466	1683	14	in	in	ADP
ftr-466	1683	15	a	a	DET
ftr-466	1683	16	second	second	ADJ
ftr-466	1683	17	best	good	ADJ
ftr-466	1683	18	world	world	NOUN
ftr-466	1683	19	,	,	PUNCT
ftr-466	1683	20	one	one	PRON
ftr-466	1683	21	must	must	AUX
ftr-466	1683	22	accept	accept	VERB
ftr-466	1683	23	the	the	DET
ftr-466	1683	24	line	line	NOUN
ftr-466	1683	25	between	between	ADP
ftr-466	1683	26	the	the	DET
ftr-466	1683	27	underlying	underlie	VERB
ftr-466	1683	28	property	property	NOUN
ftr-466	1683	29	and	and	CCONJ
ftr-466	1683	30	the	the	DET
ftr-466	1683	31	derivative	derivative	NOUN
ftr-466	1683	32	and	and	CCONJ
ftr-466	1683	33	then	then	ADV
ftr-466	1683	34	determine	determine	VERB
ftr-466	1683	35	whether	whether	SCONJ
ftr-466	1683	36	it	it	PRON
ftr-466	1683	37	is	be	AUX
ftr-466	1683	38	a	a	DET
ftr-466	1683	39	good	good	ADJ
ftr-466	1683	40	idea	idea	NOUN
ftr-466	1683	41	to	to	PART
ftr-466	1683	42	tax	tax	VERB
ftr-466	1683	43	everything	everything	PRON
ftr-466	1683	44	on	on	ADP
ftr-466	1683	45	the	the	DET
ftr-466	1683	46	derivative	derivative	ADJ
ftr-466	1683	47	side	side	NOUN
ftr-466	1683	48	of	of	ADP
ftr-466	1683	49	the	the	DET
ftr-466	1683	50	line	line	NOUN
ftr-466	1683	51	in	in	ADP
ftr-466	1683	52	the	the	DET
ftr-466	1683	53	same	same	ADJ
ftr-466	1683	54	way	way	NOUN
ftr-466	1683	55	.	.	PUNCT
ftr-466	1684	1	the	the	DET
ftr-466	1684	2	answer	answer	NOUN
ftr-466	1684	3	to	to	ADP
ftr-466	1684	4	that	that	DET
ftr-466	1684	5	question	question	NOUN
ftr-466	1684	6	is	be	AUX
ftr-466	1684	7	yes	yes	INTJ
ftr-466	1684	8	.	.	PUNCT
ftr-466	1685	1	with	with	ADP
ftr-466	1685	2	the	the	DET
ftr-466	1685	3	exception	exception	NOUN
ftr-466	1685	4	of	of	ADP
ftr-466	1685	5	an	an	DET
ftr-466	1685	6	option	option	NOUN
ftr-466	1685	7	,	,	PUNCT
ftr-466	1685	8	each	each	DET
ftr-466	1685	9	derivative	derivative	NOUN
ftr-466	1685	10	discussed	discuss	VERB
ftr-466	1685	11	above	above	ADV
ftr-466	1685	12	mimics	mimic	VERB
ftr-466	1685	13	the	the	DET
ftr-466	1685	14	cash	cash	NOUN
ftr-466	1685	15	flows	flow	NOUN
ftr-466	1685	16	generated	generate	VERB
ftr-466	1685	17	by	by	ADP
ftr-466	1685	18	a	a	DET
ftr-466	1685	19	cash	cash	NOUN
ftr-466	1685	20	settled	settle	VERB
ftr-466	1685	21	forward	forward	ADV
ftr-466	1685	22	contract	contract	NOUN
ftr-466	1685	23	.	.	PUNCT
ftr-466	1686	1	to	to	ADP
ftr-466	1686	2	the	the	DET
ftr-466	1686	3	extent	extent	NOUN
ftr-466	1686	4	that	that	SCONJ
ftr-466	1686	5	one	one	NUM
ftr-466	1686	6	party	party	NOUN
ftr-466	1686	7	to	to	ADP
ftr-466	1686	8	one	one	NUM
ftr-466	1686	9	of	of	ADP
ftr-466	1686	10	those	those	DET
ftr-466	1686	11	derivatives	derivative	NOUN
ftr-466	1686	12	advances	advance	VERB
ftr-466	1686	13	money	money	NOUN
ftr-466	1686	14	to	to	ADP
ftr-466	1686	15	her	her	PRON
ftr-466	1686	16	counterparty	counterparty	NOUN
ftr-466	1686	17	prior	prior	ADV
ftr-466	1686	18	to	to	ADP
ftr-466	1686	19	the	the	DET
ftr-466	1686	20	time	time	NOUN
ftr-466	1686	21	at	at	ADP
ftr-466	1686	22	which	which	PRON
ftr-466	1686	23	her	her	PRON
ftr-466	1686	24	counterparty	counterparty	NOUN
ftr-466	1686	25	is	be	AUX
ftr-466	1686	26	required	require	VERB
ftr-466	1686	27	to	to	PART
ftr-466	1686	28	make	make	VERB
ftr-466	1686	29	a	a	DET
ftr-466	1686	30	payment	payment	NOUN
ftr-466	1686	31	,	,	PUNCT
ftr-466	1686	32	the	the	DET
ftr-466	1686	33	party	party	NOUN
ftr-466	1686	34	making	make	VERB
ftr-466	1686	35	the	the	DET
ftr-466	1686	36	advance	advance	NOUN
ftr-466	1686	37	payment	payment	NOUN
ftr-466	1686	38	will	will	AUX
ftr-466	1686	39	receive	receive	VERB
ftr-466	1686	40	compensation	compensation	NOUN
ftr-466	1686	41	therefor	therefor	ADP
ftr-466	1686	42	in	in	ADP
ftr-466	1686	43	the	the	DET
ftr-466	1686	44	form	form	NOUN
ftr-466	1686	45	of	of	ADP
ftr-466	1686	46	an	an	DET
ftr-466	1686	47	adjustment	adjustment	NOUN
ftr-466	1686	48	to	to	ADP
ftr-466	1686	49	the	the	DET
ftr-466	1686	50	price	price	NOUN
ftr-466	1686	51	terms	term	NOUN
ftr-466	1686	52	of	of	ADP
ftr-466	1686	53	the	the	DET
ftr-466	1686	54	derivative	derivative	NOUN
ftr-466	1686	55	.	.	PUNCT
ftr-466	1687	1	that	that	DET
ftr-466	1687	2	adjustment	adjustment	NOUN
ftr-466	1687	3	represents	represent	VERB
ftr-466	1687	4	compensation	compensation	NOUN
ftr-466	1687	5	for	for	ADP
ftr-466	1687	6	the	the	DET
ftr-466	1687	7	use	use	NOUN
ftr-466	1687	8	of	of	ADP
ftr-466	1687	9	money	money	NOUN
ftr-466	1687	10	and	and	CCONJ
ftr-466	1687	11	should	should	AUX
ftr-466	1687	12	be	be	AUX
ftr-466	1687	13	taxed	tax	VERB
ftr-466	1687	14	as	as	ADP
ftr-466	1687	15	interest	interest	NOUN
ftr-466	1687	16	.	.	PUNCT
ftr-466	1688	1	in	in	ADP
ftr-466	1688	2	keeping	keep	VERB
ftr-466	1688	3	with	with	ADP
ftr-466	1688	4	our	our	PRON
ftr-466	1688	5	capital	capital	NOUN
ftr-466	1689	1	/	/	SYM
ftr-466	1689	2	ordinary	ordinary	ADJ
ftr-466	1689	3	distinction	distinction	NOUN
ftr-466	1690	1	,	,	PUNCT
ftr-466	1690	2	the	the	DET
ftr-466	1690	3	difference	difference	NOUN
ftr-466	1690	4	between	between	ADP
ftr-466	1690	5	the	the	DET
ftr-466	1690	6	amount	amount	NOUN
ftr-466	1690	7	ultimately	ultimately	ADV
ftr-466	1690	8	realized	realize	VERB
ftr-466	1690	9	on	on	ADP
ftr-466	1690	10	the	the	DET
ftr-466	1690	11	contract	contract	NOUN
ftr-466	1690	12	and	and	CCONJ
ftr-466	1690	13	the	the	DET
ftr-466	1690	14	sum	sum	NOUN
ftr-466	1690	15	of	of	ADP
ftr-466	1690	16	the	the	DET
ftr-466	1690	17	advance	advance	NOUN
ftr-466	1690	18	payment	payment	NOUN
ftr-466	1690	19	and	and	CCONJ
ftr-466	1690	20	the	the	DET
ftr-466	1690	21	accrued	accrue	VERB
ftr-466	1690	22	interest	interest	NOUN
ftr-466	1690	23	should	should	AUX
ftr-466	1690	24	be	be	AUX
ftr-466	1690	25	treated	treat	VERB
ftr-466	1690	26	as	as	ADP
ftr-466	1690	27	capital	capital	NOUN
ftr-466	1690	28	gain	gain	NOUN
ftr-466	1690	29	or	or	CCONJ
ftr-466	1690	30	loss	loss	NOUN
ftr-466	1690	31	.	.	PUNCT
ftr-466	1691	1	a	a	DET
ftr-466	1691	2	system	system	NOUN
ftr-466	1691	3	in	in	ADP
ftr-466	1691	4	which	which	PRON
ftr-466	1691	5	economically	economically	ADV
ftr-466	1691	6	identical	identical	ADJ
ftr-466	1691	7	derivatives	derivative	NOUN
ftr-466	1691	8	receive	receive	VERB
ftr-466	1691	9	the	the	DET
ftr-466	1691	10	same	same	ADJ
ftr-466	1691	11	tax	tax	NOUN
ftr-466	1691	12	treatment	treatment	NOUN
ftr-466	1691	13	and	and	CCONJ
ftr-466	1691	14	economic	economic	ADJ
ftr-466	1691	15	benefits	benefit	NOUN
ftr-466	1691	16	received	receive	VERB
ftr-466	1691	17	in	in	ADP
ftr-466	1691	18	return	return	NOUN
ftr-466	1691	19	for	for	ADP
ftr-466	1691	20	advance	advance	NOUN
ftr-466	1691	21	payments	payment	NOUN
ftr-466	1691	22	are	be	AUX
ftr-466	1691	23	treated	treat	VERB
ftr-466	1691	24	as	as	SCONJ
ftr-466	1691	25	interest	interest	NOUN
ftr-466	1691	26	increases	increase	VERB
ftr-466	1691	27	both	both	DET
ftr-466	1691	28	equality	equality	NOUN
ftr-466	1691	29	and	and	CCONJ
ftr-466	1691	30	fairness	fairness	NOUN
ftr-466	1691	31	in	in	ADP
ftr-466	1691	32	tax	tax	NOUN
ftr-466	1691	33	treatment	treatment	NOUN
ftr-466	1691	34	among	among	ADP
ftr-466	1691	35	200	200	NUM
ftr-466	1691	36	.	.	PUNCT
ftr-466	1692	1	cf	cf	NOUN
ftr-466	1692	2	.	.	PUNCT
ftr-466	1693	1	calvin	calvin	PROPN
ftr-466	1693	2	h.	h.	PROPN
ftr-466	1693	3	johnson	johnson	PROPN
ftr-466	1693	4	,	,	PUNCT
ftr-466	1693	5	why	why	SCONJ
ftr-466	1693	6	is	be	AUX
ftr-466	1693	7	stock	stock	NOUN
ftr-466	1693	8	so	so	ADV
ftr-466	1693	9	bloody	bloody	ADJ
ftr-466	1693	10	profitable	profitable	ADJ
ftr-466	1693	11	?	?	PUNCT
ftr-466	1693	12	,	,	PUNCT
ftr-466	1693	13	75	75	NUM
ftr-466	1693	14	tax	tax	NOUN
ftr-466	1693	15	notes	note	NOUN
ftr-466	1693	16	1893	1893	NUM
ftr-466	1693	17	(	(	PUNCT
ftr-466	1693	18	june	june	PROPN
ftr-466	1693	19	30	30	NUM
ftr-466	1693	20	,	,	PUNCT
ftr-466	1693	21	1997	1997	NUM
ftr-466	1693	22	)	)	PUNCT
ftr-466	1693	23	.	.	PUNCT
ftr-466	1694	1	[	[	X
ftr-466	1694	2	vol	vol	NOUN
ftr-466	1694	3	3:8	3:8	NUM
ftr-466	1694	4	economically	economically	ADV
ftr-466	1694	5	equivalent	equivalent	ADJ
ftr-466	1694	6	financial	financial	ADJ
ftr-466	1694	7	instnments	instnment	NOUN
ftr-466	1694	8	the	the	DET
ftr-466	1694	9	holders	holder	NOUN
ftr-466	1694	10	of	of	ADP
ftr-466	1694	11	financial	financial	ADJ
ftr-466	1694	12	derivatives	derivative	NOUN
ftr-466	1694	13	.	.	PUNCT
ftr-466	1695	1	until	until	SCONJ
ftr-466	1695	2	congress	congress	PROPN
ftr-466	1695	3	overhauls	overhaul	VERB
ftr-466	1695	4	the	the	DET
ftr-466	1695	5	code	code	NOUN
ftr-466	1695	6	,	,	PUNCT
ftr-466	1695	7	however	however	ADV
ftr-466	1695	8	,	,	PUNCT
ftr-466	1695	9	we	we	PRON
ftr-466	1695	10	will	will	AUX
ftr-466	1695	11	be	be	AUX
ftr-466	1695	12	left	leave	VERB
ftr-466	1695	13	with	with	ADP
ftr-466	1695	14	a	a	DET
ftr-466	1695	15	potential	potential	ADJ
ftr-466	1695	16	discrepancy	discrepancy	NOUN
ftr-466	1695	17	between	between	ADP
ftr-466	1695	18	the	the	DET
ftr-466	1695	19	tax	tax	NOUN
ftr-466	1695	20	treatment	treatment	NOUN
ftr-466	1695	21	of	of	ADP
ftr-466	1695	22	a	a	DET
ftr-466	1695	23	derivative	derivative	NOUN
ftr-466	1695	24	and	and	CCONJ
ftr-466	1695	25	the	the	DET
ftr-466	1695	26	tax	tax	NOUN
ftr-466	1695	27	treatment	treatment	NOUN
ftr-466	1695	28	of	of	ADP
ftr-466	1695	29	its	its	PRON
ftr-466	1695	30	underlying	underlie	VERB
ftr-466	1695	31	property	property	NOUN
ftr-466	1695	32	.	.	PUNCT
ftr-466	1696	1	we	we	PRON
ftr-466	1696	2	should	should	AUX
ftr-466	1696	3	not	not	PART
ftr-466	1696	4	,	,	PUNCT
ftr-466	1696	5	however	however	ADV
ftr-466	1696	6	,	,	PUNCT
ftr-466	1696	7	leave	leave	VERB
ftr-466	1696	8	the	the	DET
ftr-466	1696	9	whole	whole	ADJ
ftr-466	1696	10	system	system	NOUN
ftr-466	1696	11	in	in	ADP
ftr-466	1696	12	disrepair	disrepair	NOUN
ftr-466	1696	13	simply	simply	ADV
ftr-466	1696	14	because	because	SCONJ
ftr-466	1696	15	we	we	PRON
ftr-466	1696	16	are	be	AUX
ftr-466	1696	17	politically	politically	ADV
ftr-466	1696	18	unable	unable	ADJ
ftr-466	1696	19	to	to	PART
ftr-466	1696	20	fix	fix	VERB
ftr-466	1696	21	a	a	DET
ftr-466	1696	22	portion	portion	NOUN
ftr-466	1696	23	of	of	ADP
ftr-466	1696	24	it	it	PRON
ftr-466	1696	25	.	.	PUNCT
ftr-466	1697	1	2	2	X
ftr-466	1697	2	.	.	PUNCT
ftr-466	1697	3	and	and	CCONJ
ftr-466	1697	4	what	what	PRON
ftr-466	1697	5	about	about	ADP
ftr-466	1697	6	prepaid	prepaid	ADJ
ftr-466	1697	7	rent	rent	NOUN
ftr-466	1697	8	and	and	CCONJ
ftr-466	1697	9	services?-one	services?-one	PROPN
ftr-466	1697	10	problem	problem	NOUN
ftr-466	1697	11	with	with	ADP
ftr-466	1697	12	the	the	DET
ftr-466	1697	13	above	above	ADJ
ftr-466	1697	14	recommendations	recommendation	NOUN
ftr-466	1697	15	is	be	AUX
ftr-466	1697	16	that	that	SCONJ
ftr-466	1697	17	,	,	PUNCT
ftr-466	1697	18	taken	take	VERB
ftr-466	1697	19	to	to	ADP
ftr-466	1697	20	their	their	PRON
ftr-466	1697	21	logical	logical	ADJ
ftr-466	1697	22	conclusion	conclusion	NOUN
ftr-466	1697	23	,	,	PUNCT
ftr-466	1697	24	they	they	PRON
ftr-466	1697	25	will	will	AUX
ftr-466	1697	26	require	require	VERB
ftr-466	1697	27	purchasers	purchaser	NOUN
ftr-466	1697	28	of	of	ADP
ftr-466	1697	29	rent	rent	NOUN
ftr-466	1697	30	or	or	CCONJ
ftr-466	1697	31	services	service	NOUN
ftr-466	1697	32	(	(	PUNCT
ftr-466	1697	33	collectively	collectively	ADV
ftr-466	1697	34	,	,	PUNCT
ftr-466	1697	35	"	"	PUNCT
ftr-466	1697	36	services	service	NOUN
ftr-466	1697	37	"	"	PUNCT
ftr-466	1697	38	)	)	PUNCT
ftr-466	1697	39	to	to	PART
ftr-466	1697	40	accrue	accrue	VERB
ftr-466	1697	41	interest	interest	NOUN
ftr-466	1697	42	income	income	NOUN
ftr-466	1697	43	whenever	whenever	SCONJ
ftr-466	1697	44	they	they	PRON
ftr-466	1697	45	make	make	VERB
ftr-466	1697	46	a	a	DET
ftr-466	1697	47	prepayment.z	prepayment.z	NOUN
ftr-466	1697	48	"	"	PUNCT
ftr-466	1697	49	that	that	PRON
ftr-466	1697	50	would	would	AUX
ftr-466	1697	51	lead	lead	VERB
ftr-466	1697	52	to	to	ADP
ftr-466	1697	53	a	a	DET
ftr-466	1697	54	serious	serious	ADJ
ftr-466	1697	55	discontinuity	discontinuity	NOUN
ftr-466	1697	56	because	because	SCONJ
ftr-466	1697	57	,	,	PUNCT
ftr-466	1697	58	under	under	ADP
ftr-466	1697	59	current	current	ADJ
ftr-466	1697	60	law	law	NOUN
ftr-466	1697	61	,	,	PUNCT
ftr-466	1697	62	prepayments	prepayment	NOUN
ftr-466	1697	63	for	for	ADP
ftr-466	1697	64	services	service	NOUN
ftr-466	1697	65	are	be	AUX
ftr-466	1697	66	treated	treat	VERB
ftr-466	1697	67	as	as	ADP
ftr-466	1697	68	income	income	NOUN
ftr-466	1697	69	to	to	ADP
ftr-466	1697	70	the	the	DET
ftr-466	1697	71	recipient	recipient	NOUN
ftr-466	1697	72	at	at	ADP
ftr-466	1697	73	the	the	DET
ftr-466	1697	74	time	time	NOUN
ftr-466	1697	75	of	of	ADP
ftr-466	1697	76	the	the	DET
ftr-466	1697	77	prepayment	prepayment	NOUN
ftr-466	1697	78	.	.	PUNCT
ftr-466	1698	1	if	if	SCONJ
ftr-466	1698	2	that	that	DET
ftr-466	1698	3	rule	rule	NOUN
ftr-466	1698	4	were	be	AUX
ftr-466	1698	5	applied	apply	VERB
ftr-466	1698	6	in	in	ADP
ftr-466	1698	7	conjunction	conjunction	NOUN
ftr-466	1698	8	with	with	ADP
ftr-466	1698	9	the	the	DET
ftr-466	1698	10	above	above	ADJ
ftr-466	1698	11	recommendations	recommendation	NOUN
ftr-466	1698	12	,	,	PUNCT
ftr-466	1698	13	then	then	ADV
ftr-466	1698	14	an	an	DET
ftr-466	1698	15	advance	advance	NOUN
ftr-466	1698	16	of	of	ADP
ftr-466	1698	17	money	money	NOUN
ftr-466	1698	18	from	from	ADP
ftr-466	1698	19	a	a	DET
ftr-466	1698	20	taxpayer	taxpayer	NOUN
ftr-466	1698	21	to	to	ADP
ftr-466	1698	22	a	a	DET
ftr-466	1698	23	service	service	NOUN
ftr-466	1698	24	provider	provider	NOUN
ftr-466	1698	25	would	would	AUX
ftr-466	1698	26	be	be	AUX
ftr-466	1698	27	treated	treat	VERB
ftr-466	1698	28	as	as	ADP
ftr-466	1698	29	a	a	DET
ftr-466	1698	30	loan	loan	NOUN
ftr-466	1698	31	with	with	ADP
ftr-466	1698	32	respect	respect	NOUN
ftr-466	1698	33	to	to	ADP
ftr-466	1698	34	the	the	DET
ftr-466	1698	35	taxpayer	taxpayer	NOUN
ftr-466	1698	36	and	and	CCONJ
ftr-466	1698	37	income	income	NOUN
ftr-466	1698	38	with	with	ADP
ftr-466	1698	39	respect	respect	NOUN
ftr-466	1698	40	to	to	ADP
ftr-466	1698	41	the	the	DET
ftr-466	1698	42	service	service	NOUN
ftr-466	1698	43	provider	provider	NOUN
ftr-466	1698	44	.	.	PUNCT
ftr-466	1699	1	that	that	PRON
ftr-466	1699	2	,	,	PUNCT
ftr-466	1699	3	to	to	PART
ftr-466	1699	4	say	say	VERB
ftr-466	1699	5	the	the	DET
ftr-466	1699	6	least	least	ADJ
ftr-466	1699	7	,	,	PUNCT
ftr-466	1699	8	would	would	AUX
ftr-466	1699	9	be	be	AUX
ftr-466	1699	10	a	a	DET
ftr-466	1699	11	unique	unique	ADJ
ftr-466	1699	12	result	result	NOUN
ftr-466	1699	13	.	.	PUNCT
ftr-466	1700	1	where	where	SCONJ
ftr-466	1700	2	a	a	DET
ftr-466	1700	3	taxpayer	taxpayer	NOUN
ftr-466	1700	4	pays	pay	VERB
ftr-466	1700	5	for	for	ADP
ftr-466	1700	6	services	service	NOUN
ftr-466	1700	7	prior	prior	ADV
ftr-466	1700	8	to	to	ADP
ftr-466	1700	9	the	the	DET
ftr-466	1700	10	time	time	NOUN
ftr-466	1700	11	the	the	DET
ftr-466	1700	12	services	service	NOUN
ftr-466	1700	13	are	be	AUX
ftr-466	1700	14	performed	perform	VERB
ftr-466	1700	15	,	,	PUNCT
ftr-466	1700	16	the	the	DET
ftr-466	1700	17	taxpayer	taxpayer	NOUN
ftr-466	1700	18	will	will	AUX
ftr-466	1700	19	most	most	ADV
ftr-466	1700	20	likely	likely	ADV
ftr-466	1700	21	receive	receive	VERB
ftr-466	1700	22	a	a	DET
ftr-466	1700	23	discount	discount	NOUN
ftr-466	1700	24	on	on	ADP
ftr-466	1700	25	the	the	DET
ftr-466	1700	26	cost	cost	NOUN
ftr-466	1700	27	of	of	ADP
ftr-466	1700	28	these	these	DET
ftr-466	1700	29	services	service	NOUN
ftr-466	1700	30	just	just	ADV
ftr-466	1700	31	as	as	SCONJ
ftr-466	1700	32	the	the	DET
ftr-466	1700	33	purchaser	purchaser	NOUN
ftr-466	1700	34	of	of	ADP
ftr-466	1700	35	a	a	DET
ftr-466	1700	36	prepaid	prepay	VERB
ftr-466	1700	37	forward	forward	ADJ
ftr-466	1700	38	contract	contract	NOUN
ftr-466	1700	39	receives	receive	VERB
ftr-466	1700	40	a	a	DET
ftr-466	1700	41	discount	discount	NOUN
ftr-466	1700	42	on	on	ADP
ftr-466	1700	43	the	the	DET
ftr-466	1700	44	forward	forward	ADJ
ftr-466	1700	45	price	price	NOUN
ftr-466	1700	46	in	in	ADP
ftr-466	1700	47	exchange	exchange	NOUN
ftr-466	1700	48	for	for	ADP
ftr-466	1700	49	making	make	VERB
ftr-466	1700	50	a	a	DET
ftr-466	1700	51	prepayment	prepayment	NOUN
ftr-466	1700	52	.	.	PUNCT
ftr-466	1701	1	the	the	DET
ftr-466	1701	2	purchaser	purchaser	NOUN
ftr-466	1701	3	of	of	ADP
ftr-466	1701	4	prepaid	prepaid	ADJ
ftr-466	1701	5	services	service	NOUN
ftr-466	1701	6	should	should	AUX
ftr-466	1701	7	be	be	AUX
ftr-466	1701	8	required	require	VERB
ftr-466	1701	9	to	to	PART
ftr-466	1701	10	account	account	VERB
ftr-466	1701	11	for	for	ADP
ftr-466	1701	12	that	that	DET
ftr-466	1701	13	discount	discount	NOUN
ftr-466	1701	14	as	as	ADP
ftr-466	1701	15	interest	interest	NOUN
ftr-466	1701	16	income	income	NOUN
ftr-466	1701	17	for	for	ADP
ftr-466	1701	18	the	the	DET
ftr-466	1701	19	same	same	ADJ
ftr-466	1701	20	reason	reason	NOUN
ftr-466	1701	21	that	that	SCONJ
ftr-466	1701	22	the	the	DET
ftr-466	1701	23	purchaser	purchaser	NOUN
ftr-466	1701	24	of	of	ADP
ftr-466	1701	25	a	a	DET
ftr-466	1701	26	prepaid	prepay	VERB
ftr-466	1701	27	forward	forward	ADJ
ftr-466	1701	28	contract	contract	NOUN
ftr-466	1701	29	should	should	AUX
ftr-466	1701	30	be	be	AUX
ftr-466	1701	31	required	require	VERB
ftr-466	1701	32	to	to	PART
ftr-466	1701	33	recognize	recognize	VERB
ftr-466	1701	34	interest	interest	NOUN
ftr-466	1701	35	income	income	NOUN
ftr-466	1701	36	.	.	PUNCT
ftr-466	1702	1	thus	thus	ADV
ftr-466	1702	2	,	,	PUNCT
ftr-466	1702	3	the	the	DET
ftr-466	1702	4	law	law	NOUN
ftr-466	1702	5	should	should	AUX
ftr-466	1702	6	be	be	AUX
ftr-466	1702	7	changed	change	VERB
ftr-466	1702	8	so	so	SCONJ
ftr-466	1702	9	that	that	SCONJ
ftr-466	1702	10	the	the	DET
ftr-466	1702	11	purchaser	purchaser	NOUN
ftr-466	1702	12	of	of	ADP
ftr-466	1702	13	prepaid	prepaid	ADJ
ftr-466	1702	14	services	service	NOUN
ftr-466	1702	15	is	be	AUX
ftr-466	1702	16	treated	treat	VERB
ftr-466	1702	17	as	as	ADP
ftr-466	1702	18	making	make	VERB
ftr-466	1702	19	a	a	DET
ftr-466	1702	20	loan	loan	NOUN
ftr-466	1702	21	to	to	ADP
ftr-466	1702	22	the	the	DET
ftr-466	1702	23	service	service	NOUN
ftr-466	1702	24	provider	provider	NOUN
ftr-466	1702	25	equal	equal	ADJ
ftr-466	1702	26	to	to	ADP
ftr-466	1702	27	the	the	DET
ftr-466	1702	28	prepayment	prepayment	NOUN
ftr-466	1702	29	amount	amount	NOUN
ftr-466	1702	30	and	and	CCONJ
ftr-466	1702	31	then	then	ADV
ftr-466	1702	32	using	use	VERB
ftr-466	1702	33	the	the	DET
ftr-466	1702	34	loan	loan	NOUN
ftr-466	1702	35	proceeds	proceed	NOUN
ftr-466	1702	36	to	to	PART
ftr-466	1702	37	pay	pay	VERB
ftr-466	1702	38	for	for	ADP
ftr-466	1702	39	the	the	DET
ftr-466	1702	40	services	service	NOUN
ftr-466	1702	41	as	as	SCONJ
ftr-466	1702	42	the	the	DET
ftr-466	1702	43	service	service	NOUN
ftr-466	1702	44	provider	provider	NOUN
ftr-466	1702	45	earns	earn	VERB
ftr-466	1702	46	her	her	PRON
ftr-466	1702	47	fee	fee	NOUN
ftr-466	1702	48	economically	economically	ADV
ftr-466	1702	49	.	.	PUNCT
ftr-466	1703	1	the	the	DET
ftr-466	1703	2	service	service	NOUN
ftr-466	1703	3	provider	provider	NOUN
ftr-466	1703	4	should	should	AUX
ftr-466	1703	5	recognize	recognize	VERB
ftr-466	1703	6	ordinary	ordinary	ADJ
ftr-466	1703	7	income	income	NOUN
ftr-466	1703	8	and	and	CCONJ
ftr-466	1703	9	interest	interest	NOUN
ftr-466	1703	10	expense	expense	NOUN
ftr-466	1703	11	as	as	SCONJ
ftr-466	1703	12	those	those	DET
ftr-466	1703	13	items	item	NOUN
ftr-466	1703	14	are	be	AUX
ftr-466	1703	15	earned	earn	VERB
ftr-466	1703	16	or	or	CCONJ
ftr-466	1703	17	incurred	incur	VERB
ftr-466	1703	18	economically	economically	ADV
ftr-466	1703	19	over	over	ADP
ftr-466	1703	20	the	the	DET
ftr-466	1703	21	life	life	NOUN
ftr-466	1703	22	of	of	ADP
ftr-466	1703	23	the	the	DET
ftr-466	1703	24	service	service	NOUN
ftr-466	1703	25	agreement	agreement	NOUN
ftr-466	1703	26	.	.	PUNCT
ftr-466	1704	1	in	in	ADP
ftr-466	1704	2	cases	case	NOUN
ftr-466	1704	3	where	where	SCONJ
ftr-466	1704	4	the	the	DET
ftr-466	1704	5	payment	payment	NOUN
ftr-466	1704	6	for	for	ADP
ftr-466	1704	7	services	service	NOUN
ftr-466	1704	8	is	be	AUX
ftr-466	1704	9	fully	fully	ADV
ftr-466	1704	10	deductible	deductible	ADJ
ftr-466	1704	11	by	by	ADP
ftr-466	1704	12	the	the	DET
ftr-466	1704	13	purchaser	purchaser	NOUN
ftr-466	1704	14	,	,	PUNCT
ftr-466	1704	15	the	the	DET
ftr-466	1704	16	inclusion	inclusion	NOUN
ftr-466	1704	17	of	of	ADP
ftr-466	1704	18	interest	interest	NOUN
ftr-466	1704	19	income	income	NOUN
ftr-466	1704	20	will	will	AUX
ftr-466	1704	21	be	be	AUX
ftr-466	1704	22	offset	offset	VERB
ftr-466	1704	23	by	by	ADP
ftr-466	1704	24	the	the	DET
ftr-466	1704	25	deduction	deduction	NOUN
ftr-466	1704	26	of	of	ADP
ftr-466	1704	27	"	"	PUNCT
ftr-466	1704	28	the	the	DET
ftr-466	1704	29	true	true	ADJ
ftr-466	1704	30	forward	forward	ADJ
ftr-466	1704	31	price	price	NOUN
ftr-466	1704	32	"	"	PUNCT
ftr-466	1704	33	of	of	ADP
ftr-466	1704	34	the	the	DET
ftr-466	1704	35	services	service	NOUN
ftr-466	1704	36	,	,	PUNCT
ftr-466	1704	37	which	which	PRON
ftr-466	1704	38	will	will	AUX
ftr-466	1704	39	be	be	AUX
ftr-466	1704	40	equal	equal	ADJ
ftr-466	1704	41	to	to	ADP
ftr-466	1704	42	the	the	DET
ftr-466	1704	43	sum	sum	NOUN
ftr-466	1704	44	of	of	ADP
ftr-466	1704	45	the	the	DET
ftr-466	1704	46	prepayment	prepayment	NOUN
ftr-466	1704	47	and	and	CCONJ
ftr-466	1704	48	the	the	DET
ftr-466	1704	49	amount	amount	NOUN
ftr-466	1704	50	of	of	ADP
ftr-466	1704	51	interest	interest	NOUN
ftr-466	1704	52	imputed	impute	VERB
ftr-466	1704	53	on	on	ADP
ftr-466	1704	54	that	that	DET
ftr-466	1704	55	prepayment	prepayment	NOUN
ftr-466	1704	56	.	.	PUNCT
ftr-466	1705	1	where	where	SCONJ
ftr-466	1705	2	the	the	DET
ftr-466	1705	3	cost	cost	NOUN
ftr-466	1705	4	of	of	ADP
ftr-466	1705	5	the	the	DET
ftr-466	1705	6	services	service	NOUN
ftr-466	1705	7	is	be	AUX
ftr-466	1705	8	not	not	PART
ftr-466	1705	9	deductible	deductible	ADJ
ftr-466	1705	10	by	by	ADP
ftr-466	1705	11	the	the	DET
ftr-466	1705	12	purchaser	purchaser	NOUN
ftr-466	1705	13	,	,	PUNCT
ftr-466	1705	14	e.g.	e.g.	ADV
ftr-466	1705	15	,	,	PUNCT
ftr-466	1705	16	an	an	DET
ftr-466	1705	17	airline	airline	NOUN
ftr-466	1705	18	ticket	ticket	NOUN
ftr-466	1705	19	purchased	purchase	VERB
ftr-466	1705	20	for	for	ADP
ftr-466	1705	21	personal	personal	ADJ
ftr-466	1705	22	use	use	NOUN
ftr-466	1705	23	,	,	PUNCT
ftr-466	1705	24	the	the	DET
ftr-466	1705	25	purchaser	purchaser	NOUN
ftr-466	1705	26	will	will	AUX
ftr-466	1705	27	be	be	AUX
ftr-466	1705	28	required	require	VERB
ftr-466	1705	29	to	to	PART
ftr-466	1705	30	recognize	recognize	VERB
ftr-466	1705	31	interest	interest	NOUN
ftr-466	1705	32	income	income	NOUN
ftr-466	1705	33	without	without	ADP
ftr-466	1705	34	the	the	DET
ftr-466	1705	35	availability	availability	NOUN
ftr-466	1705	36	of	of	ADP
ftr-466	1705	37	an	an	DET
ftr-466	1705	38	offsetting	offset	VERB
ftr-466	1705	39	deduction	deduction	NOUN
ftr-466	1705	40	.	.	PUNCT
ftr-466	1706	1	in	in	ADP
ftr-466	1706	2	the	the	DET
ftr-466	1706	3	interests	interest	NOUN
ftr-466	1706	4	of	of	ADP
ftr-466	1706	5	simplicity	simplicity	NOUN
ftr-466	1706	6	and	and	CCONJ
ftr-466	1706	7	administrability	administrability	NOUN
ftr-466	1706	8	,	,	PUNCT
ftr-466	1706	9	the	the	DET
ftr-466	1706	10	purchaser	purchaser	NOUN
ftr-466	1706	11	of	of	ADP
ftr-466	1706	12	prepaid	prepaid	ADJ
ftr-466	1706	13	services	service	NOUN
ftr-466	1706	14	should	should	AUX
ftr-466	1706	15	not	not	PART
ftr-466	1706	16	be	be	AUX
ftr-466	1706	17	required	require	VERB
ftr-466	1706	18	to	to	PART
ftr-466	1706	19	accrue	accrue	VERB
ftr-466	1706	20	interest	interest	NOUN
ftr-466	1706	21	income	income	NOUN
ftr-466	1706	22	on	on	ADP
ftr-466	1706	23	the	the	DET
ftr-466	1706	24	201	201	NUM
ftr-466	1706	25	.	.	PUNCT
ftr-466	1707	1	after	after	ADV
ftr-466	1707	2	all	all	ADV
ftr-466	1707	3	,	,	PUNCT
ftr-466	1707	4	a	a	DET
ftr-466	1707	5	prepaid	prepaid	ADJ
ftr-466	1707	6	contract	contract	NOUN
ftr-466	1707	7	calling	call	VERB
ftr-466	1707	8	for	for	ADP
ftr-466	1707	9	the	the	DET
ftr-466	1707	10	performance	performance	NOUN
ftr-466	1707	11	of	of	ADP
ftr-466	1707	12	services	service	NOUN
ftr-466	1707	13	in	in	ADP
ftr-466	1707	14	the	the	DET
ftr-466	1707	15	future	future	NOUN
ftr-466	1707	16	is	be	AUX
ftr-466	1707	17	in	in	ADP
ftr-466	1707	18	essence	essence	NOUN
ftr-466	1707	19	a	a	DET
ftr-466	1707	20	prepaid	prepaid	ADJ
ftr-466	1707	21	forward	forward	ADJ
ftr-466	1707	22	contract	contract	NOUN
ftr-466	1707	23	with	with	ADP
ftr-466	1707	24	services	service	NOUN
ftr-466	1707	25	as	as	ADP
ftr-466	1707	26	the	the	DET
ftr-466	1707	27	underlying	underlie	VERB
ftr-466	1707	28	property	property	NOUN
ftr-466	1707	29	.	.	PUNCT
ftr-466	1708	1	19971	19971	NUM
ftr-466	1708	2	florida	florida	PROPN
ftr-466	1708	3	tax	tax	NOUN
ftr-466	1708	4	review	review	NOUN
ftr-466	1708	5	prepayment	prepayment	NOUN
ftr-466	1708	6	amount	amount	NOUN
ftr-466	1708	7	unless	unless	SCONJ
ftr-466	1708	8	the	the	DET
ftr-466	1708	9	services	service	NOUN
ftr-466	1708	10	are	be	AUX
ftr-466	1708	11	to	to	PART
ftr-466	1708	12	be	be	AUX
ftr-466	1708	13	performed	perform	VERB
ftr-466	1708	14	more	more	ADJ
ftr-466	1708	15	than	than	ADP
ftr-466	1708	16	one	one	NUM
ftr-466	1708	17	year	year	NOUN
ftr-466	1708	18	after	after	SCONJ
ftr-466	1708	19	the	the	DET
ftr-466	1708	20	prepayment.m	prepayment.m	PROPN
ftr-466	1708	21	vi	vi	PROPN
ftr-466	1708	22	.	.	PROPN
ftr-466	1708	23	conclusion	conclusion	VERB
ftr-466	1708	24	the	the	DET
ftr-466	1708	25	recommendations	recommendation	NOUN
ftr-466	1708	26	in	in	ADP
ftr-466	1708	27	this	this	DET
ftr-466	1708	28	article	article	NOUN
ftr-466	1708	29	may	may	AUX
ftr-466	1708	30	go	go	VERB
ftr-466	1708	31	a	a	DET
ftr-466	1708	32	long	long	ADJ
ftr-466	1708	33	way	way	NOUN
ftr-466	1708	34	toward	toward	ADP
ftr-466	1708	35	resolving	resolve	VERB
ftr-466	1708	36	the	the	DET
ftr-466	1708	37	discrepancies	discrepancy	NOUN
ftr-466	1708	38	in	in	ADP
ftr-466	1708	39	tax	tax	NOUN
ftr-466	1708	40	treatment	treatment	NOUN
ftr-466	1708	41	among	among	ADP
ftr-466	1708	42	gold	gold	NOUN
ftr-466	1708	43	notes	note	NOUN
ftr-466	1708	44	,	,	PUNCT
ftr-466	1708	45	equity	equity	NOUN
ftr-466	1708	46	swaps	swap	NOUN
ftr-466	1708	47	,	,	PUNCT
ftr-466	1708	48	and	and	CCONJ
ftr-466	1708	49	cash	cash	NOUN
ftr-466	1708	50	-	-	PUNCT
ftr-466	1708	51	settled	settle	VERB
ftr-466	1708	52	,	,	PUNCT
ftr-466	1708	53	prepaid	prepay	VERB
ftr-466	1708	54	forward	forward	ADJ
ftr-466	1708	55	contracts	contract	NOUN
ftr-466	1708	56	.	.	PUNCT
ftr-466	1709	1	these	these	DET
ftr-466	1709	2	recommendations	recommendation	NOUN
ftr-466	1709	3	also	also	ADV
ftr-466	1709	4	solve	solve	VERB
ftr-466	1709	5	many	many	ADJ
ftr-466	1709	6	of	of	ADP
ftr-466	1709	7	the	the	DET
ftr-466	1709	8	abuses	abuse	NOUN
ftr-466	1709	9	presented	present	VERB
ftr-466	1709	10	by	by	ADP
ftr-466	1709	11	prepaid	prepay	VERB
ftr-466	1709	12	forward	forward	ADJ
ftr-466	1709	13	contracts	contract	NOUN
ftr-466	1709	14	.	.	PUNCT
ftr-466	1710	1	if	if	SCONJ
ftr-466	1710	2	applied	apply	VERB
ftr-466	1710	3	to	to	ADP
ftr-466	1710	4	other	other	ADJ
ftr-466	1710	5	instruments	instrument	NOUN
ftr-466	1710	6	that	that	PRON
ftr-466	1710	7	are	be	AUX
ftr-466	1710	8	economically	economically	ADV
ftr-466	1710	9	equivalent	equivalent	ADJ
ftr-466	1710	10	to	to	ADP
ftr-466	1710	11	forward	forward	ADJ
ftr-466	1710	12	contracts	contract	NOUN
ftr-466	1710	13	or	or	CCONJ
ftr-466	1710	14	prepaid	prepay	VERB
ftr-466	1710	15	forward	forward	ADJ
ftr-466	1710	16	contracts	contract	NOUN
ftr-466	1710	17	,	,	PUNCT
ftr-466	1710	18	then	then	ADV
ftr-466	1710	19	the	the	DET
ftr-466	1710	20	recommendations	recommendation	NOUN
ftr-466	1710	21	in	in	ADP
ftr-466	1710	22	this	this	DET
ftr-466	1710	23	article	article	NOUN
ftr-466	1710	24	will	will	AUX
ftr-466	1710	25	eliminate	eliminate	VERB
ftr-466	1710	26	many	many	ADJ
ftr-466	1710	27	more	more	ADJ
ftr-466	1710	28	discrepancies	discrepancy	NOUN
ftr-466	1710	29	in	in	ADP
ftr-466	1710	30	the	the	DET
ftr-466	1710	31	tax	tax	NOUN
ftr-466	1710	32	treatment	treatment	NOUN
ftr-466	1710	33	of	of	ADP
ftr-466	1710	34	economically	economically	ADV
ftr-466	1710	35	equivalent	equivalent	ADJ
ftr-466	1710	36	financial	financial	ADJ
ftr-466	1710	37	instruments	instrument	NOUN
ftr-466	1710	38	.	.	PUNCT
ftr-466	1711	1	however	however	ADV
ftr-466	1711	2	,	,	PUNCT
ftr-466	1711	3	these	these	DET
ftr-466	1711	4	recommendations	recommendation	NOUN
ftr-466	1711	5	represent	represent	VERB
ftr-466	1711	6	one	one	NUM
ftr-466	1711	7	more	more	ADJ
ftr-466	1711	8	plug	plug	NOUN
ftr-466	1711	9	in	in	ADP
ftr-466	1711	10	a	a	DET
ftr-466	1711	11	hopelessly	hopelessly	ADV
ftr-466	1711	12	cracked	crack	VERB
ftr-466	1711	13	dam	dam	NOUN
ftr-466	1711	14	.	.	PUNCT
ftr-466	1712	1	by	by	ADP
ftr-466	1712	2	plugging	plug	VERB
ftr-466	1712	3	the	the	DET
ftr-466	1712	4	hole	hole	NOUN
ftr-466	1712	5	created	create	VERB
ftr-466	1712	6	by	by	ADP
ftr-466	1712	7	prepaid	prepay	VERB
ftr-466	1712	8	forward	forward	ADJ
ftr-466	1712	9	contracts	contract	NOUN
ftr-466	1712	10	,	,	PUNCT
ftr-466	1712	11	equity	equity	NOUN
ftr-466	1712	12	swaps	swap	NOUN
ftr-466	1712	13	,	,	PUNCT
ftr-466	1712	14	and	and	CCONJ
ftr-466	1712	15	gold	gold	NOUN
ftr-466	1712	16	notes	note	NOUN
ftr-466	1712	17	,	,	PUNCT
ftr-466	1712	18	the	the	DET
ftr-466	1712	19	recommendations	recommendation	NOUN
ftr-466	1712	20	will	will	AUX
ftr-466	1712	21	only	only	ADV
ftr-466	1712	22	shift	shift	VERB
ftr-466	1712	23	pressure	pressure	NOUN
ftr-466	1712	24	to	to	ADP
ftr-466	1712	25	another	another	DET
ftr-466	1712	26	point	point	NOUN
ftr-466	1712	27	in	in	ADP
ftr-466	1712	28	the	the	DET
ftr-466	1712	29	dam	dam	NOUN
ftr-466	1712	30	,	,	PUNCT
ftr-466	1712	31	and	and	CCONJ
ftr-466	1712	32	that	that	DET
ftr-466	1712	33	point	point	NOUN
ftr-466	1712	34	will	will	AUX
ftr-466	1712	35	eventually	eventually	ADV
ftr-466	1712	36	spring	spring	VERB
ftr-466	1712	37	a	a	DET
ftr-466	1712	38	leak	leak	NOUN
ftr-466	1712	39	.	.	PUNCT
ftr-466	1713	1	the	the	DET
ftr-466	1713	2	code	code	NOUN
ftr-466	1713	3	has	have	AUX
ftr-466	1713	4	long	long	ADV
ftr-466	1713	5	strived	strive	VERB
ftr-466	1713	6	to	to	PART
ftr-466	1713	7	treat	treat	VERB
ftr-466	1713	8	economically	economically	ADV
ftr-466	1713	9	identical	identical	ADJ
ftr-466	1713	10	transactions	transaction	NOUN
ftr-466	1713	11	in	in	ADP
ftr-466	1713	12	the	the	DET
ftr-466	1713	13	same	same	ADJ
ftr-466	1713	14	way	way	NOUN
ftr-466	1713	15	.	.	PUNCT
ftr-466	1714	1	for	for	ADP
ftr-466	1714	2	example	example	NOUN
ftr-466	1714	3	,	,	PUNCT
ftr-466	1714	4	the	the	DET
ftr-466	1714	5	old	old	ADJ
ftr-466	1714	6	rules	rule	NOUN
ftr-466	1714	7	were	be	AUX
ftr-466	1714	8	enacted	enact	VERB
ftr-466	1714	9	to	to	PART
ftr-466	1714	10	insure	insure	VERB
ftr-466	1714	11	that	that	SCONJ
ftr-466	1714	12	zero	zero	NUM
ftr-466	1714	13	coupon	coupon	NOUN
ftr-466	1714	14	bonds	bond	NOUN
ftr-466	1714	15	received	receive	VERB
ftr-466	1714	16	the	the	DET
ftr-466	1714	17	same	same	ADJ
ftr-466	1714	18	tax	tax	NOUN
ftr-466	1714	19	treatment	treatment	NOUN
ftr-466	1714	20	as	as	ADP
ftr-466	1714	21	the	the	DET
ftr-466	1714	22	fixed	fix	VERB
ftr-466	1714	23	rate	rate	NOUN
ftr-466	1714	24	bonds	bond	NOUN
ftr-466	1714	25	to	to	PART
ftr-466	1714	26	which	which	PRON
ftr-466	1714	27	they	they	PRON
ftr-466	1714	28	were	be	AUX
ftr-466	1714	29	equivalent	equivalent	ADJ
ftr-466	1714	30	economically	economically	ADV
ftr-466	1714	31	.	.	PUNCT
ftr-466	1715	1	the	the	DET
ftr-466	1715	2	oid	oid	NOUN
ftr-466	1715	3	rules	rule	NOUN
ftr-466	1715	4	cured	cure	VERB
ftr-466	1715	5	a	a	DET
ftr-466	1715	6	very	very	ADV
ftr-466	1715	7	simple	simple	ADJ
ftr-466	1715	8	problem	problem	NOUN
ftr-466	1715	9	.	.	PUNCT
ftr-466	1716	1	that	that	DET
ftr-466	1716	2	problem	problem	NOUN
ftr-466	1716	3	concerned	concern	VERB
ftr-466	1716	4	the	the	DET
ftr-466	1716	5	disparate	disparate	ADJ
ftr-466	1716	6	timing	timing	NOUN
ftr-466	1716	7	of	of	ADP
ftr-466	1716	8	income	income	NOUN
ftr-466	1716	9	from	from	ADP
ftr-466	1716	10	different	different	ADJ
ftr-466	1716	11	debt	debt	NOUN
ftr-466	1716	12	instruments	instrument	NOUN
ftr-466	1716	13	that	that	PRON
ftr-466	1716	14	were	be	AUX
ftr-466	1716	15	economically	economically	ADV
ftr-466	1716	16	identical	identical	ADJ
ftr-466	1716	17	.	.	PUNCT
ftr-466	1717	1	derivatives	derivative	NOUN
ftr-466	1717	2	such	such	ADJ
ftr-466	1717	3	as	as	ADP
ftr-466	1717	4	the	the	DET
ftr-466	1717	5	gold	gold	NOUN
ftr-466	1717	6	note	note	NOUN
ftr-466	1717	7	,	,	PUNCT
ftr-466	1717	8	however	however	ADV
ftr-466	1717	9	,	,	PUNCT
ftr-466	1717	10	give	give	VERB
ftr-466	1717	11	rise	rise	NOUN
ftr-466	1717	12	to	to	ADP
ftr-466	1717	13	discrepancies	discrepancy	NOUN
ftr-466	1717	14	between	between	ADP
ftr-466	1717	15	economically	economically	ADV
ftr-466	1717	16	identical	identical	ADJ
ftr-466	1717	17	instruments	instrument	NOUN
ftr-466	1717	18	that	that	PRON
ftr-466	1717	19	relate	relate	VERB
ftr-466	1717	20	to	to	ADP
ftr-466	1717	21	the	the	DET
ftr-466	1717	22	timing	timing	NOUN
ftr-466	1717	23	,	,	PUNCT
ftr-466	1717	24	character	character	NOUN
ftr-466	1717	25	,	,	PUNCT
ftr-466	1717	26	and	and	CCONJ
ftr-466	1717	27	source	source	NOUN
ftr-466	1717	28	of	of	ADP
ftr-466	1717	29	income.203	income.203	NOUN
ftr-466	1717	30	as	as	ADV
ftr-466	1717	31	long	long	ADV
ftr-466	1717	32	as	as	SCONJ
ftr-466	1717	33	the	the	DET
ftr-466	1717	34	code	code	NOUN
ftr-466	1717	35	insists	insist	VERB
ftr-466	1717	36	on	on	ADP
ftr-466	1717	37	drawing	draw	VERB
ftr-466	1717	38	distinctions	distinction	NOUN
ftr-466	1717	39	between	between	ADP
ftr-466	1717	40	equity	equity	NOUN
ftr-466	1717	41	and	and	CCONJ
ftr-466	1717	42	debt	debt	NOUN
ftr-466	1717	43	instruments	instrument	NOUN
ftr-466	1717	44	and	and	CCONJ
ftr-466	1717	45	ordinary	ordinary	ADJ
ftr-466	1717	46	income	income	NOUN
ftr-466	1717	47	and	and	CCONJ
ftr-466	1717	48	capital	capital	NOUN
ftr-466	1717	49	gains	gain	NOUN
ftr-466	1717	50	,	,	PUNCT
ftr-466	1717	51	these	these	DET
ftr-466	1717	52	discrepancies	discrepancy	NOUN
ftr-466	1717	53	will	will	AUX
ftr-466	1717	54	remain.2	remain.2	VERB
ftr-466	1717	55	°	°	PROPN
ftr-466	1717	56	until	until	SCONJ
ftr-466	1717	57	the	the	DET
ftr-466	1717	58	code	code	NOUN
ftr-466	1717	59	eliminates	eliminate	VERB
ftr-466	1717	60	202	202	NUM
ftr-466	1717	61	.	.	PUNCT
ftr-466	1718	1	cf	cf	NOUN
ftr-466	1718	2	.	.	PUNCT
ftr-466	1719	1	hal	hal	PROPN
ftr-466	1719	2	gann	gann	PROPN
ftr-466	1719	3	&	&	CCONJ
ftr-466	1719	4	roy	roy	PROPN
ftr-466	1719	5	strowd	strowd	PROPN
ftr-466	1719	6	,	,	PUNCT
ftr-466	1719	7	the	the	DET
ftr-466	1719	8	enormous	enormous	ADJ
ftr-466	1719	9	complexity	complexity	NOUN
ftr-466	1719	10	of	of	ADP
ftr-466	1719	11	being	be	AUX
ftr-466	1719	12	fair	fair	ADJ
ftr-466	1719	13	,	,	PUNCT
ftr-466	1719	14	66	66	NUM
ftr-466	1719	15	tax	tax	NOUN
ftr-466	1719	16	notes	note	NOUN
ftr-466	1719	17	1711	1711	NUM
ftr-466	1719	18	,	,	PUNCT
ftr-466	1719	19	1711	1711	NUM
ftr-466	1719	20	-	-	SYM
ftr-466	1719	21	12	12	NUM
ftr-466	1719	22	(	(	PUNCT
ftr-466	1719	23	mar	mar	PROPN
ftr-466	1719	24	.	.	PROPN
ftr-466	1719	25	13	13	NUM
ftr-466	1719	26	,	,	PUNCT
ftr-466	1719	27	1995	1995	NUM
ftr-466	1719	28	)	)	PUNCT
ftr-466	1719	29	(	(	PUNCT
ftr-466	1719	30	"	"	PUNCT
ftr-466	1719	31	sometimes	sometimes	ADV
ftr-466	1719	32	,	,	PUNCT
ftr-466	1719	33	when	when	SCONJ
ftr-466	1719	34	the	the	DET
ftr-466	1719	35	level	level	NOUN
ftr-466	1719	36	of	of	ADP
ftr-466	1719	37	precision	precision	NOUN
ftr-466	1719	38	sought	seek	VERB
ftr-466	1719	39	by	by	ADP
ftr-466	1719	40	the	the	DET
ftr-466	1719	41	statute	statute	NOUN
ftr-466	1719	42	fails	fail	VERB
ftr-466	1719	43	to	to	PART
ftr-466	1719	44	justify	justify	VERB
ftr-466	1719	45	the	the	DET
ftr-466	1719	46	complexity	complexity	NOUN
ftr-466	1719	47	it	it	PRON
ftr-466	1719	48	causes	cause	VERB
ftr-466	1719	49	,	,	PUNCT
ftr-466	1719	50	the	the	DET
ftr-466	1719	51	irs	irs	PROPN
ftr-466	1719	52	and	and	CCONJ
ftr-466	1719	53	treasury	treasury	PROPN
ftr-466	1719	54	can	can	AUX
ftr-466	1719	55	rebalance	rebalance	VERB
ftr-466	1719	56	the	the	DET
ftr-466	1719	57	two	two	NUM
ftr-466	1719	58	.	.	PUNCT
ftr-466	1720	1	in	in	ADP
ftr-466	1720	2	treas	treas	PROPN
ftr-466	1720	3	.	.	PUNCT
ftr-466	1721	1	reg	reg	PROPN
ftr-466	1721	2	.	.	PUNCT
ftr-466	1721	3	section	section	NOUN
ftr-466	1721	4	1.55	1.55	NUM
ftr-466	1721	5	-	-	SYM
ftr-466	1721	6	1	1	NUM
ftr-466	1721	7	,	,	PUNCT
ftr-466	1721	8	the	the	DET
ftr-466	1721	9	irs	irs	PROPN
ftr-466	1721	10	and	and	CCONJ
ftr-466	1721	11	treasury	treasury	PROPN
ftr-466	1721	12	got	get	VERB
ftr-466	1721	13	some	some	DET
ftr-466	1721	14	support	support	NOUN
ftr-466	1721	15	for	for	ADP
ftr-466	1721	16	simplifying	simplify	VERB
ftr-466	1721	17	the	the	DET
ftr-466	1721	18	individual	individual	ADJ
ftr-466	1721	19	amt	amt	PROPN
ftr-466	1721	20	,	,	PUNCT
ftr-466	1721	21	even	even	ADV
ftr-466	1721	22	in	in	ADP
ftr-466	1721	23	a	a	DET
ftr-466	1721	24	way	way	NOUN
ftr-466	1721	25	that	that	PRON
ftr-466	1721	26	cost	cost	VERB
ftr-466	1721	27	many	many	ADJ
ftr-466	1721	28	taxpayers	taxpayer	NOUN
ftr-466	1721	29	money	money	NOUN
ftr-466	1721	30	.	.	PUNCT
ftr-466	1721	31	"	"	PUNCT
ftr-466	1721	32	)	)	PUNCT
ftr-466	1721	33	;	;	PUNCT
ftr-466	1721	34	see	see	VERB
ftr-466	1721	35	generally	generally	ADV
ftr-466	1721	36	john	john	PROPN
ftr-466	1721	37	a.	a.	PROPN
ftr-466	1721	38	miller	miller	PROPN
ftr-466	1721	39	,	,	PUNCT
ftr-466	1721	40	indeterminacy	indeterminacy	NOUN
ftr-466	1721	41	,	,	PUNCT
ftr-466	1721	42	complexity	complexity	NOUN
ftr-466	1721	43	,	,	PUNCT
ftr-466	1721	44	and	and	CCONJ
ftr-466	1721	45	fairness	fairness	NOUN
ftr-466	1721	46	:	:	PUNCT
ftr-466	1721	47	justifying	justify	VERB
ftr-466	1721	48	rule	rule	NOUN
ftr-466	1721	49	simplification	simplification	NOUN
ftr-466	1721	50	in	in	ADP
ftr-466	1721	51	the	the	DET
ftr-466	1721	52	law	law	NOUN
ftr-466	1721	53	of	of	ADP
ftr-466	1721	54	taxation	taxation	NOUN
ftr-466	1721	55	,	,	PUNCT
ftr-466	1721	56	68	68	NUM
ftr-466	1721	57	wash	wash	NOUN
ftr-466	1721	58	.	.	PUNCT
ftr-466	1722	1	l.	l.	PROPN
ftr-466	1722	2	rev	rev	PROPN
ftr-466	1722	3	.	.	PROPN
ftr-466	1722	4	1	1	NUM
ftr-466	1722	5	(	(	PUNCT
ftr-466	1722	6	1993	1993	NUM
ftr-466	1722	7	)	)	PUNCT
ftr-466	1722	8	.	.	PUNCT
ftr-466	1723	1	203	203	NUM
ftr-466	1723	2	.	.	PUNCT
ftr-466	1724	1	see	see	VERB
ftr-466	1724	2	warren	warren	PROPN
ftr-466	1724	3	,	,	PUNCT
ftr-466	1724	4	supra	supra	PROPN
ftr-466	1724	5	note	note	PROPN
ftr-466	1724	6	66	66	NUM
ftr-466	1724	7	,	,	PUNCT
ftr-466	1724	8	at	at	ADP
ftr-466	1724	9	461	461	NUM
ftr-466	1724	10	(	(	PUNCT
ftr-466	1724	11	"	"	PUNCT
ftr-466	1724	12	[	[	X
ftr-466	1724	13	o]ur	o]ur	NUM
ftr-466	1724	14	realization	realization	NOUN
ftr-466	1724	15	-	-	PUNCT
ftr-466	1724	16	based	base	VERB
ftr-466	1724	17	income	income	NOUN
ftr-466	1724	18	tax	tax	NOUN
ftr-466	1724	19	has	have	AUX
ftr-466	1724	20	relied	rely	VERB
ftr-466	1724	21	on	on	ADP
ftr-466	1724	22	a	a	DET
ftr-466	1724	23	dichotomy	dichotomy	NOUN
ftr-466	1724	24	between	between	ADP
ftr-466	1724	25	fixed	fix	VERB
ftr-466	1724	26	and	and	CCONJ
ftr-466	1724	27	contingent	contingent	ADJ
ftr-466	1724	28	payments	payment	NOUN
ftr-466	1724	29	that	that	PRON
ftr-466	1724	30	has	have	AUX
ftr-466	1724	31	never	never	ADV
ftr-466	1724	32	been	be	AUX
ftr-466	1724	33	completely	completely	ADV
ftr-466	1724	34	coherent	coherent	ADJ
ftr-466	1724	35	.	.	PUNCT
ftr-466	1725	1	recent	recent	ADJ
ftr-466	1725	2	innovations	innovation	NOUN
ftr-466	1725	3	in	in	ADP
ftr-466	1725	4	financial	financial	ADJ
ftr-466	1725	5	contracts	contract	NOUN
ftr-466	1725	6	allow	allow	VERB
ftr-466	1725	7	taxpayers	taxpayer	NOUN
ftr-466	1725	8	to	to	PART
ftr-466	1725	9	further	far	ADV
ftr-466	1725	10	exploit	exploit	VERB
ftr-466	1725	11	that	that	SCONJ
ftr-466	1725	12	incoherence	incoherence	NOUN
ftr-466	1725	13	,	,	PUNCT
ftr-466	1725	14	"	"	PUNCT
ftr-466	1725	15	)	)	PUNCT
ftr-466	1725	16	.	.	PUNCT
ftr-466	1726	1	204	204	NUM
ftr-466	1726	2	.	.	PUNCT
ftr-466	1727	1	see	see	VERB
ftr-466	1727	2	warren	warren	PROPN
ftr-466	1727	3	,	,	PUNCT
ftr-466	1727	4	supra	supra	PROPN
ftr-466	1727	5	note	note	PROPN
ftr-466	1727	6	66	66	NUM
ftr-466	1727	7	,	,	PUNCT
ftr-466	1727	8	at	at	ADP
ftr-466	1727	9	467	467	NUM
ftr-466	1727	10	(	(	PUNCT
ftr-466	1727	11	"	"	PUNCT
ftr-466	1727	12	owning	own	VERB
ftr-466	1727	13	a	a	DET
ftr-466	1727	14	share	share	NOUN
ftr-466	1727	15	of	of	ADP
ftr-466	1727	16	stock	stock	NOUN
ftr-466	1727	17	will	will	AUX
ftr-466	1727	18	always	always	ADV
ftr-466	1727	19	yield	yield	VERB
ftr-466	1727	20	the	the	DET
ftr-466	1727	21	same	same	ADJ
ftr-466	1727	22	result	result	NOUN
ftr-466	1727	23	as	as	ADP
ftr-466	1727	24	owning	own	VERB
ftr-466	1727	25	a	a	DET
ftr-466	1727	26	zero	zero	NUM
ftr-466	1727	27	-	-	PUNCT
ftr-466	1727	28	coupon	coupon	NOUN
ftr-466	1727	29	bond	bond	NOUN
ftr-466	1727	30	,	,	PUNCT
ftr-466	1727	31	buying	buy	VERB
ftr-466	1727	32	a	a	DET
ftr-466	1727	33	call	call	NOUN
ftr-466	1727	34	,	,	PUNCT
ftr-466	1727	35	and	and	CCONJ
ftr-466	1727	36	writing	write	VERB
ftr-466	1727	37	a	a	DET
ftr-466	1727	38	put	put	NOUN
ftr-466	1727	39	when	when	SCONJ
ftr-466	1727	40	the	the	DET
ftr-466	1727	41	strike	strike	NOUN
ftr-466	1727	42	prices	price	NOUN
ftr-466	1727	43	are	be	AUX
ftr-466	1727	44	equal	equal	ADJ
ftr-466	1727	45	to	to	ADP
ftr-466	1727	46	the	the	DET
ftr-466	1727	47	amount	amount	NOUN
ftr-466	1727	48	due	due	ADJ
ftr-466	1727	49	under	under	ADP
ftr-466	1727	50	the	the	DET
ftr-466	1727	51	zero	zero	NUM
ftr-466	1727	52	,	,	PUNCT
ftr-466	1727	53	and	and	CCONJ
ftr-466	1727	54	the	the	DET
ftr-466	1727	55	exercise	exercise	NOUN
ftr-466	1727	56	date	date	NOUN
ftr-466	1727	57	of	of	ADP
ftr-466	1727	58	both	both	DET
ftr-466	1727	59	options	option	NOUN
ftr-466	1727	60	is	be	AUX
ftr-466	1727	61	also	also	ADV
ftr-466	1727	62	the	the	DET
ftr-466	1727	63	due	due	ADJ
ftr-466	1727	64	date	date	NOUN
ftr-466	1727	65	of	of	ADP
ftr-466	1727	66	the	the	DET
ftr-466	1727	67	zero	zero	NUM
ftr-466	1727	68	....	....	PUNCT
ftr-466	1728	1	at	at	ADP
ftr-466	1728	2	this	this	DET
ftr-466	1728	3	point	point	NOUN
ftr-466	1728	4	,	,	PUNCT
ftr-466	1728	5	the	the	DET
ftr-466	1728	6	theoretical	theoretical	ADJ
ftr-466	1728	7	challenge	challenge	NOUN
ftr-466	1728	8	presented	present	VERB
ftr-466	1728	9	by	by	ADP
ftr-466	1728	10	put	put	NOUN
ftr-466	1728	11	-	-	PUNCT
ftr-466	1728	12	call	call	NOUN
ftr-466	1728	13	[	[	X
ftr-466	1728	14	vol	vol	NOUN
ftr-466	1728	15	3:8	3:8	NUM
ftr-466	1728	16	economically	economically	ADV
ftr-466	1728	17	equivalent	equivalent	ADJ
ftr-466	1728	18	financial	financial	ADJ
ftr-466	1728	19	instnunents	instnunent	NOUN
ftr-466	1728	20	these	these	DET
ftr-466	1728	21	distinctions	distinction	NOUN
ftr-466	1728	22	,	,	PUNCT
ftr-466	1728	23	(	(	PUNCT
ftr-466	1728	24	1	1	X
ftr-466	1728	25	)	)	PUNCT
ftr-466	1728	26	issuers	issuer	NOUN
ftr-466	1728	27	will	will	AUX
ftr-466	1728	28	continue	continue	VERB
ftr-466	1728	29	to	to	PART
ftr-466	1728	30	develop	develop	VERB
ftr-466	1728	31	products	product	NOUN
ftr-466	1728	32	that	that	PRON
ftr-466	1728	33	satisfy	satisfy	VERB
ftr-466	1728	34	the	the	DET
ftr-466	1728	35	tax	tax	NOUN
ftr-466	1728	36	needs	need	NOUN
ftr-466	1728	37	of	of	ADP
ftr-466	1728	38	particular	particular	ADJ
ftr-466	1728	39	investors	investor	NOUN
ftr-466	1728	40	,	,	PUNCT
ftr-466	1728	41	and	and	CCONJ
ftr-466	1728	42	(	(	PUNCT
ftr-466	1728	43	2	2	X
ftr-466	1728	44	)	)	PUNCT
ftr-466	1728	45	the	the	DET
ftr-466	1728	46	service	service	NOUN
ftr-466	1728	47	will	will	AUX
ftr-466	1728	48	continue	continue	VERB
ftr-466	1728	49	to	to	PART
ftr-466	1728	50	develop	develop	VERB
ftr-466	1728	51	rules	rule	NOUN
ftr-466	1728	52	that	that	PRON
ftr-466	1728	53	target	target	VERB
ftr-466	1728	54	these	these	DET
ftr-466	1728	55	products	product	NOUN
ftr-466	1728	56	.	.	PUNCT
ftr-466	1729	1	the	the	DET
ftr-466	1729	2	only	only	ADJ
ftr-466	1729	3	comprehensive	comprehensive	ADJ
ftr-466	1729	4	solutions	solution	NOUN
ftr-466	1729	5	to	to	ADP
ftr-466	1729	6	the	the	DET
ftr-466	1729	7	problems	problem	NOUN
ftr-466	1729	8	posed	pose	VERB
ftr-466	1729	9	by	by	ADP
ftr-466	1729	10	derivatives	derivative	NOUN
ftr-466	1729	11	involve	involve	VERB
ftr-466	1729	12	radical	radical	ADJ
ftr-466	1729	13	changes	change	NOUN
ftr-466	1729	14	to	to	ADP
ftr-466	1729	15	our	our	PRON
ftr-466	1729	16	current	current	ADJ
ftr-466	1729	17	tax	tax	NOUN
ftr-466	1729	18	system	system	NOUN
ftr-466	1729	19	.	.	PUNCT
ftr-466	1730	1	most	most	ADJ
ftr-466	1730	2	commentators	commentator	NOUN
ftr-466	1730	3	offer	offer	VERB
ftr-466	1730	4	five	five	NUM
ftr-466	1730	5	possible	possible	ADJ
ftr-466	1730	6	alternatives	alternative	NOUN
ftr-466	1730	7	to	to	ADP
ftr-466	1730	8	our	our	PRON
ftr-466	1730	9	current	current	ADJ
ftr-466	1730	10	system	system	NOUN
ftr-466	1730	11	:	:	PUNCT
ftr-466	1730	12	(	(	PUNCT
ftr-466	1730	13	1	1	X
ftr-466	1730	14	)	)	PUNCT
ftr-466	1730	15	mark	mark	NOUN
ftr-466	1730	16	-	-	PUNCT
ftr-466	1730	17	tomarket	tomarket	NOUN
ftr-466	1730	18	taxation	taxation	NOUN
ftr-466	1730	19	of	of	ADP
ftr-466	1730	20	more	more	ADJ
ftr-466	1730	21	financial	financial	ADJ
ftr-466	1730	22	instruments,2	instruments,2	NOUN
ftr-466	1730	23	(	(	PUNCT
ftr-466	1730	24	2	2	X
ftr-466	1730	25	)	)	PUNCT
ftr-466	1730	26	full	full	ADJ
ftr-466	1730	27	integration	integration	NOUN
ftr-466	1730	28	of	of	ADP
ftr-466	1730	29	financial	financial	ADJ
ftr-466	1730	30	instruments	instrument	NOUN
ftr-466	1730	31	,	,	PUNCT
ftr-466	1730	32	(	(	PUNCT
ftr-466	1730	33	3	3	X
ftr-466	1730	34	)	)	PUNCT
ftr-466	1730	35	limitations	limitation	NOUN
ftr-466	1730	36	on	on	ADP
ftr-466	1730	37	deductions	deduction	NOUN
ftr-466	1730	38	,	,	PUNCT
ftr-466	1730	39	(	(	PUNCT
ftr-466	1730	40	4	4	X
ftr-466	1730	41	)	)	PUNCT
ftr-466	1730	42	disaggregation	disaggregation	NOUN
ftr-466	1730	43	of	of	ADP
ftr-466	1730	44	financial	financial	ADJ
ftr-466	1730	45	instruments	instrument	NOUN
ftr-466	1730	46	,	,	PUNCT
ftr-466	1730	47	and	and	CCONJ
ftr-466	1730	48	(	(	PUNCT
ftr-466	1730	49	5	5	X
ftr-466	1730	50	)	)	PUNCT
ftr-466	1730	51	taxation	taxation	NOUN
ftr-466	1730	52	of	of	ADP
ftr-466	1730	53	financial	financial	ADJ
ftr-466	1730	54	contracts	contract	NOUN
ftr-466	1730	55	based	base	VERB
ftr-466	1730	56	on	on	ADP
ftr-466	1730	57	formulas	formula	NOUN
ftr-466	1730	58	that	that	PRON
ftr-466	1730	59	reflect	reflect	VERB
ftr-466	1730	60	the	the	DET
ftr-466	1730	61	economic	economic	ADJ
ftr-466	1730	62	substance	substance	NOUN
ftr-466	1730	63	of	of	ADP
ftr-466	1730	64	a	a	DET
ftr-466	1730	65	particular	particular	ADJ
ftr-466	1730	66	contract.m6	contract.m6	PROPN
ftr-466	1730	67	a	a	DET
ftr-466	1730	68	discussion	discussion	NOUN
ftr-466	1730	69	of	of	ADP
ftr-466	1730	70	the	the	DET
ftr-466	1730	71	merits	merit	NOUN
ftr-466	1730	72	of	of	ADP
ftr-466	1730	73	those	those	DET
ftr-466	1730	74	five	five	NUM
ftr-466	1730	75	approaches	approach	NOUN
ftr-466	1730	76	is	be	AUX
ftr-466	1730	77	beyond	beyond	ADP
ftr-466	1730	78	the	the	DET
ftr-466	1730	79	scope	scope	NOUN
ftr-466	1730	80	of	of	ADP
ftr-466	1730	81	this	this	DET
ftr-466	1730	82	article	article	NOUN
ftr-466	1730	83	.	.	PUNCT
ftr-466	1731	1	it	it	PRON
ftr-466	1731	2	suffices	suffice	VERB
ftr-466	1731	3	to	to	PART
ftr-466	1731	4	say	say	VERB
ftr-466	1731	5	,	,	PUNCT
ftr-466	1731	6	however	however	ADV
ftr-466	1731	7	,	,	PUNCT
ftr-466	1731	8	that	that	SCONJ
ftr-466	1731	9	the	the	DET
ftr-466	1731	10	discrepancies	discrepancy	NOUN
ftr-466	1731	11	in	in	ADP
ftr-466	1731	12	the	the	DET
ftr-466	1731	13	tax	tax	NOUN
ftr-466	1731	14	treatment	treatment	NOUN
ftr-466	1731	15	of	of	ADP
ftr-466	1731	16	different	different	ADJ
ftr-466	1731	17	financial	financial	ADJ
ftr-466	1731	18	instruments	instrument	NOUN
ftr-466	1731	19	result	result	VERB
ftr-466	1731	20	from	from	ADP
ftr-466	1731	21	tax	tax	NOUN
ftr-466	1731	22	law	law	NOUN
ftr-466	1731	23	distinctions	distinction	NOUN
ftr-466	1731	24	that	that	SCONJ
ftr-466	1731	25	the	the	DET
ftr-466	1731	26	financial	financial	ADJ
ftr-466	1731	27	markets	market	NOUN
ftr-466	1731	28	have	have	AUX
ftr-466	1731	29	rendered	render	VERB
ftr-466	1731	30	meaningless.20	meaningless.20	NOUN
ftr-466	1731	31	perhaps	perhaps	ADV
ftr-466	1731	32	it	it	PRON
ftr-466	1731	33	goes	go	VERB
ftr-466	1731	34	too	too	ADV
ftr-466	1731	35	far	far	ADV
ftr-466	1731	36	to	to	PART
ftr-466	1731	37	suggest	suggest	VERB
ftr-466	1731	38	that	that	SCONJ
ftr-466	1731	39	the	the	DET
ftr-466	1731	40	debt	debt	NOUN
ftr-466	1731	41	/	/	SYM
ftr-466	1731	42	equity	equity	NOUN
ftr-466	1731	43	and	and	CCONJ
ftr-466	1731	44	ordinary	ordinary	ADJ
ftr-466	1731	45	/	/	SYM
ftr-466	1731	46	capital	capital	NOUN
ftr-466	1731	47	distinctions	distinction	NOUN
ftr-466	1731	48	are	be	AUX
ftr-466	1731	49	meaningless	meaningless	ADJ
ftr-466	1731	50	.	.	PUNCT
ftr-466	1732	1	after	after	ADV
ftr-466	1732	2	all	all	ADV
ftr-466	1732	3	,	,	PUNCT
ftr-466	1732	4	investors	investor	NOUN
ftr-466	1732	5	still	still	ADV
ftr-466	1732	6	use	use	VERB
ftr-466	1732	7	these	these	DET
ftr-466	1732	8	distinctions	distinction	NOUN
ftr-466	1732	9	to	to	PART
ftr-466	1732	10	determine	determine	VERB
ftr-466	1732	11	which	which	DET
ftr-466	1732	12	financial	financial	ADJ
ftr-466	1732	13	instruments	instrument	NOUN
ftr-466	1732	14	,	,	PUNCT
ftr-466	1732	15	on	on	ADP
ftr-466	1732	16	an	an	DET
ftr-466	1732	17	after	after	ADP
ftr-466	1732	18	-	-	PUNCT
ftr-466	1732	19	tax	tax	NOUN
ftr-466	1732	20	basis	basis	NOUN
ftr-466	1732	21	,	,	PUNCT
ftr-466	1732	22	best	good	ADJ
ftr-466	1732	23	suit	suit	VERB
ftr-466	1732	24	their	their	PRON
ftr-466	1732	25	needs	need	NOUN
ftr-466	1732	26	.	.	PUNCT
ftr-466	1733	1	in	in	ADP
ftr-466	1733	2	the	the	DET
ftr-466	1733	3	years	year	NOUN
ftr-466	1733	4	to	to	PART
ftr-466	1733	5	come	come	VERB
ftr-466	1733	6	,	,	PUNCT
ftr-466	1733	7	commentators	commentator	NOUN
ftr-466	1733	8	will	will	AUX
ftr-466	1733	9	undoubtedly	undoubtedly	ADV
ftr-466	1733	10	stress	stress	VERB
ftr-466	1733	11	the	the	DET
ftr-466	1733	12	need	need	NOUN
ftr-466	1733	13	for	for	ADP
ftr-466	1733	14	significant	significant	ADJ
ftr-466	1733	15	changes	change	NOUN
ftr-466	1733	16	in	in	ADP
ftr-466	1733	17	the	the	DET
ftr-466	1733	18	tax	tax	NOUN
ftr-466	1733	19	treatment	treatment	NOUN
ftr-466	1733	20	of	of	ADP
ftr-466	1733	21	derivatives	derivative	NOUN
ftr-466	1733	22	.	.	PUNCT
ftr-466	1734	1	this	this	DET
ftr-466	1734	2	article	article	NOUN
ftr-466	1734	3	questions	question	VERB
ftr-466	1734	4	not	not	PART
ftr-466	1734	5	the	the	DET
ftr-466	1734	6	merit	merit	NOUN
ftr-466	1734	7	of	of	ADP
ftr-466	1734	8	,	,	PUNCT
ftr-466	1734	9	or	or	CCONJ
ftr-466	1734	10	need	need	VERB
ftr-466	1734	11	for	for	ADP
ftr-466	1734	12	,	,	PUNCT
ftr-466	1734	13	these	these	DET
ftr-466	1734	14	proposed	propose	VERB
ftr-466	1734	15	changes	change	NOUN
ftr-466	1734	16	,	,	PUNCT
ftr-466	1734	17	but	but	CCONJ
ftr-466	1734	18	,	,	PUNCT
ftr-466	1734	19	rather	rather	ADV
ftr-466	1734	20	,	,	PUNCT
ftr-466	1734	21	the	the	DET
ftr-466	1734	22	ability	ability	NOUN
ftr-466	1734	23	of	of	ADP
ftr-466	1734	24	the	the	DET
ftr-466	1734	25	government	government	NOUN
ftr-466	1734	26	to	to	PART
ftr-466	1734	27	effect	effect	VERB
ftr-466	1734	28	these	these	DET
ftr-466	1734	29	changes	change	NOUN
ftr-466	1734	30	.	.	PUNCT
ftr-466	1735	1	therefore	therefore	ADV
ftr-466	1735	2	,	,	PUNCT
ftr-466	1735	3	this	this	DET
ftr-466	1735	4	article	article	NOUN
ftr-466	1735	5	posits	posit	VERB
ftr-466	1735	6	that	that	SCONJ
ftr-466	1735	7	some	some	DET
ftr-466	1735	8	change	change	NOUN
ftr-466	1735	9	is	be	AUX
ftr-466	1735	10	better	well	ADJ
ftr-466	1735	11	than	than	ADP
ftr-466	1735	12	no	no	DET
ftr-466	1735	13	change	change	NOUN
ftr-466	1735	14	at	at	ADV
ftr-466	1735	15	all	all	ADV
ftr-466	1735	16	.	.	PUNCT
ftr-466	1736	1	parity	parity	NOUN
ftr-466	1736	2	to	to	ADP
ftr-466	1736	3	the	the	DET
ftr-466	1736	4	income	income	NOUN
ftr-466	1736	5	tax	tax	NOUN
ftr-466	1736	6	distinction	distinction	NOUN
ftr-466	1736	7	between	between	ADP
ftr-466	1736	8	fixed	fix	VERB
ftr-466	1736	9	and	and	CCONJ
ftr-466	1736	10	contingent	contingent	ADJ
ftr-466	1736	11	returns	return	NOUN
ftr-466	1736	12	should	should	AUX
ftr-466	1736	13	be	be	AUX
ftr-466	1736	14	apparent	apparent	ADJ
ftr-466	1736	15	.	.	PUNCT
ftr-466	1737	1	if	if	SCONJ
ftr-466	1737	2	modem	modem	PROPN
ftr-466	1737	3	financial	financial	ADJ
ftr-466	1737	4	practice	practice	NOUN
ftr-466	1737	5	will	will	AUX
ftr-466	1737	6	permit	permit	VERB
ftr-466	1737	7	the	the	DET
ftr-466	1737	8	creation	creation	NOUN
ftr-466	1737	9	of	of	ADP
ftr-466	1737	10	such	such	ADJ
ftr-466	1737	11	synthetic	synthetic	ADJ
ftr-466	1737	12	shares	share	NOUN
ftr-466	1737	13	of	of	ADP
ftr-466	1737	14	stock	stock	NOUN
ftr-466	1737	15	,	,	PUNCT
ftr-466	1737	16	we	we	PRON
ftr-466	1737	17	will	will	AUX
ftr-466	1737	18	have	have	VERB
ftr-466	1737	19	two	two	NUM
ftr-466	1737	20	positions	position	NOUN
ftr-466	1737	21	that	that	PRON
ftr-466	1737	22	yield	yield	VERB
ftr-466	1737	23	identical	identical	ADJ
ftr-466	1737	24	results	result	NOUN
ftr-466	1737	25	apart	apart	ADV
ftr-466	1737	26	from	from	ADP
ftr-466	1737	27	taxes	taxis	NOUN
ftr-466	1737	28	,	,	PUNCT
ftr-466	1737	29	but	but	CCONJ
ftr-466	1737	30	which	which	PRON
ftr-466	1737	31	are	be	AUX
ftr-466	1737	32	subject	subject	ADJ
ftr-466	1737	33	to	to	ADP
ftr-466	1737	34	different	different	ADJ
ftr-466	1737	35	taxing	taxing	NOUN
ftr-466	1737	36	regimes	regime	NOUN
ftr-466	1737	37	.	.	PUNCT
ftr-466	1737	38	"	"	PUNCT
ftr-466	1737	39	)	)	PUNCT
ftr-466	1737	40	.	.	PUNCT
ftr-466	1738	1	205	205	NUM
ftr-466	1738	2	.	.	PUNCT
ftr-466	1739	1	some	some	DET
ftr-466	1739	2	commentators	commentator	NOUN
ftr-466	1739	3	suggest	suggest	VERB
ftr-466	1739	4	that	that	SCONJ
ftr-466	1739	5	the	the	DET
ftr-466	1739	6	expansion	expansion	NOUN
ftr-466	1739	7	of	of	ADP
ftr-466	1739	8	mark	mark	NOUN
ftr-466	1739	9	-	-	PUNCT
ftr-466	1739	10	to	to	ADP
ftr-466	1739	11	-	-	PUNCT
ftr-466	1739	12	market	market	NOUN
ftr-466	1739	13	taxation	taxation	NOUN
ftr-466	1739	14	would	would	AUX
ftr-466	1739	15	(	(	PUNCT
ftr-466	1739	16	1	1	X
ftr-466	1739	17	)	)	PUNCT
ftr-466	1739	18	give	give	VERB
ftr-466	1739	19	rise	rise	NOUN
ftr-466	1739	20	to	to	ADP
ftr-466	1739	21	administrative	administrative	ADJ
ftr-466	1739	22	burdens	burden	NOUN
ftr-466	1739	23	and	and	CCONJ
ftr-466	1739	24	(	(	PUNCT
ftr-466	1739	25	2	2	X
ftr-466	1739	26	)	)	PUNCT
ftr-466	1739	27	be	be	AUX
ftr-466	1739	28	limited	limit	VERB
ftr-466	1739	29	in	in	ADP
ftr-466	1739	30	scope	scope	NOUN
ftr-466	1739	31	.	.	PUNCT
ftr-466	1740	1	warren	warren	PROPN
ftr-466	1740	2	.	.	PUNCT
ftr-466	1741	1	supra	supra	PROPN
ftr-466	1741	2	note	note	PROPN
ftr-466	1741	3	66	66	NUM
ftr-466	1741	4	,	,	PUNCT
ftr-466	1741	5	at	at	ADP
ftr-466	1741	6	474	474	NUM
ftr-466	1741	7	.	.	PUNCT
ftr-466	1742	1	in	in	ADP
ftr-466	1742	2	addition	addition	NOUN
ftr-466	1742	3	,	,	PUNCT
ftr-466	1742	4	the	the	DET
ftr-466	1742	5	expansion	expansion	NOUN
ftr-466	1742	6	of	of	ADP
ftr-466	1742	7	the	the	DET
ftr-466	1742	8	mark	mark	NOUN
ftr-466	1742	9	-	-	PUNCT
ftr-466	1742	10	to	to	ADP
ftr-466	1742	11	-	-	PUNCT
ftr-466	1742	12	market	market	NOUN
ftr-466	1742	13	system	system	NOUN
ftr-466	1742	14	would	would	AUX
ftr-466	1742	15	not	not	PART
ftr-466	1742	16	address	address	VERB
ftr-466	1742	17	the	the	DET
ftr-466	1742	18	disparities	disparity	NOUN
ftr-466	1742	19	in	in	ADP
ftr-466	1742	20	the	the	DET
ftr-466	1742	21	character	character	NOUN
ftr-466	1742	22	and	and	CCONJ
ftr-466	1742	23	source	source	NOUN
ftr-466	1742	24	of	of	ADP
ftr-466	1742	25	income	income	NOUN
ftr-466	1742	26	discussed	discuss	VERB
ftr-466	1742	27	above	above	ADV
ftr-466	1742	28	.	.	PUNCT
ftr-466	1743	1	warren	warren	PROPN
ftr-466	1743	2	,	,	PUNCT
ftr-466	1743	3	supra	supra	PROPN
ftr-466	1743	4	note	note	PROPN
ftr-466	1743	5	66	66	NUM
ftr-466	1743	6	,	,	PUNCT
ftr-466	1743	7	at	at	ADP
ftr-466	1743	8	474	474	NUM
ftr-466	1743	9	.	.	PUNCT
ftr-466	1744	1	206	206	NUM
ftr-466	1744	2	.	.	PUNCT
ftr-466	1745	1	warren	warren	PROPN
ftr-466	1745	2	,	,	PUNCT
ftr-466	1745	3	supra	supra	PROPN
ftr-466	1745	4	note	note	PROPN
ftr-466	1745	5	66	66	NUM
ftr-466	1745	6	,	,	PUNCT
ftr-466	1745	7	at	at	ADP
ftr-466	1745	8	492	492	NUM
ftr-466	1745	9	;	;	PUNCT
ftr-466	1745	10	strnad	strnad	PROPN
ftr-466	1745	11	,	,	PUNCT
ftr-466	1745	12	supra	supra	PROPN
ftr-466	1745	13	note	note	NOUN
ftr-466	1745	14	141	141	NUM
ftr-466	1745	15	.	.	PUNCT
ftr-466	1745	16	207	207	NUM
ftr-466	1745	17	.	.	PUNCT
ftr-466	1746	1	see	see	VERB
ftr-466	1746	2	warren	warren	PROPN
ftr-466	1746	3	,	,	PUNCT
ftr-466	1746	4	supra	supra	PROPN
ftr-466	1746	5	note	note	PROPN
ftr-466	1746	6	66	66	NUM
ftr-466	1746	7	,	,	PUNCT
ftr-466	1746	8	at	at	ADP
ftr-466	1746	9	492	492	NUM
ftr-466	1746	10	(	(	PUNCT
ftr-466	1746	11	"	"	PUNCT
ftr-466	1746	12	recent	recent	ADJ
ftr-466	1746	13	innovations	innovation	NOUN
ftr-466	1746	14	in	in	ADP
ftr-466	1746	15	financial	financial	ADJ
ftr-466	1746	16	contracts	contract	NOUN
ftr-466	1746	17	have	have	AUX
ftr-466	1746	18	exacerbated	exacerbate	VERB
ftr-466	1746	19	the	the	DET
ftr-466	1746	20	difficulties	difficulty	NOUN
ftr-466	1746	21	of	of	ADP
ftr-466	1746	22	applying	apply	VERB
ftr-466	1746	23	the	the	DET
ftr-466	1746	24	dichotomy	dichotomy	NOUN
ftr-466	1746	25	[	[	X
ftr-466	1746	26	between	between	ADP
ftr-466	1746	27	fixed	fix	VERB
ftr-466	1746	28	and	and	CCONJ
ftr-466	1746	29	contingent	contingent	ADJ
ftr-466	1746	30	payments	payment	NOUN
ftr-466	1746	31	]	]	PUNCT
ftr-466	1746	32	in	in	ADP
ftr-466	1746	33	practice	practice	NOUN
ftr-466	1746	34	because	because	SCONJ
ftr-466	1746	35	contracts	contract	NOUN
ftr-466	1746	36	can	can	AUX
ftr-466	1746	37	be	be	AUX
ftr-466	1746	38	devised	devise	VERB
ftr-466	1746	39	that	that	PRON
ftr-466	1746	40	produce	produce	VERB
ftr-466	1746	41	substantially	substantially	ADV
ftr-466	1746	42	identical	identical	ADJ
ftr-466	1746	43	returns	return	NOUN
ftr-466	1746	44	,	,	PUNCT
ftr-466	1746	45	but	but	CCONJ
ftr-466	1746	46	fall	fall	VERB
ftr-466	1746	47	on	on	ADP
ftr-466	1746	48	opposite	opposite	ADJ
ftr-466	1746	49	sides	side	NOUN
ftr-466	1746	50	of	of	ADP
ftr-466	1746	51	the	the	DET
ftr-466	1746	52	traditional	traditional	ADJ
ftr-466	1746	53	distinction	distinction	NOUN
ftr-466	1746	54	[	[	X
ftr-466	1746	55	between	between	ADP
ftr-466	1746	56	debt	debt	NOUN
ftr-466	1746	57	and	and	CCONJ
ftr-466	1746	58	equity	equity	NOUN
ftr-466	1746	59	]	]	PUNCT
ftr-466	1746	60	.	.	PUNCT
ftr-466	1746	61	"	"	PUNCT
ftr-466	1746	62	)	)	PUNCT
ftr-466	1746	63	.	.	PUNCT
ftr-466	1747	1	the	the	DET
ftr-466	1747	2	development	development	NOUN
ftr-466	1747	3	of	of	ADP
ftr-466	1747	4	new	new	ADJ
ftr-466	1747	5	financial	financial	ADJ
ftr-466	1747	6	instruments	instrument	NOUN
ftr-466	1747	7	has	have	AUX
ftr-466	1747	8	only	only	ADV
ftr-466	1747	9	served	serve	VERB
ftr-466	1747	10	to	to	PART
ftr-466	1747	11	further	far	ADV
ftr-466	1747	12	weaken	weaken	VERB
ftr-466	1747	13	the	the	DET
ftr-466	1747	14	already	already	ADV
ftr-466	1747	15	tenuous	tenuous	ADJ
ftr-466	1747	16	line	line	NOUN
ftr-466	1747	17	between	between	ADP
ftr-466	1747	18	debt	debt	NOUN
ftr-466	1747	19	and	and	CCONJ
ftr-466	1747	20	equity	equity	NOUN
ftr-466	1747	21	.	.	PUNCT
ftr-466	1748	1	see	see	VERB
ftr-466	1748	2	hariton	hariton	NOUN
ftr-466	1748	3	,	,	PUNCT
ftr-466	1748	4	supra	supra	PROPN
ftr-466	1748	5	note	note	NOUN
ftr-466	1748	6	92	92	NUM
ftr-466	1748	7	,	,	PUNCT
ftr-466	1748	8	at	at	ADP
ftr-466	1748	9	1033	1033	NUM
ftr-466	1748	10	-	-	SYM
ftr-466	1748	11	35	35	NUM
ftr-466	1748	12	(	(	PUNCT
ftr-466	1748	13	discussing	discuss	VERB
ftr-466	1748	14	the	the	DET
ftr-466	1748	15	similarities	similarity	NOUN
ftr-466	1748	16	between	between	ADP
ftr-466	1748	17	preferred	preferred	ADJ
ftr-466	1748	18	stock	stock	NOUN
ftr-466	1748	19	and	and	CCONJ
ftr-466	1748	20	debt	debt	NOUN
ftr-466	1748	21	;	;	PUNCT
ftr-466	1748	22	"	"	PUNCT
ftr-466	1748	23	[	[	X
ftr-466	1748	24	o]ne	o]ne	NOUN
ftr-466	1748	25	faces	face	VERB
ftr-466	1748	26	the	the	DET
ftr-466	1748	27	enigma	enigma	NOUN
ftr-466	1748	28	that	that	PRON
ftr-466	1748	29	,	,	PUNCT
ftr-466	1748	30	given	give	VERB
ftr-466	1748	31	its	its	PRON
ftr-466	1748	32	fixed	fix	VERB
ftr-466	1748	33	payment	payment	NOUN
ftr-466	1748	34	schedule	schedule	NOUN
ftr-466	1748	35	,	,	PUNCT
ftr-466	1748	36	preferred	preferred	ADJ
ftr-466	1748	37	stock	stock	NOUN
ftr-466	1748	38	is	be	AUX
ftr-466	1748	39	itself	itself	PRON
ftr-466	1748	40	a	a	DET
ftr-466	1748	41	hybrid	hybrid	NOUN
ftr-466	1748	42	,	,	PUNCT
ftr-466	1748	43	and	and	CCONJ
ftr-466	1748	44	one	one	NUM
ftr-466	1748	45	that	that	PRON
ftr-466	1748	46	is	be	AUX
ftr-466	1748	47	arguably	arguably	ADV
ftr-466	1748	48	closer	close	ADJ
ftr-466	1748	49	to	to	ADP
ftr-466	1748	50	debt	debt	NOUN
ftr-466	1748	51	than	than	SCONJ
ftr-466	1748	52	it	it	PRON
ftr-466	1748	53	is	be	AUX
ftr-466	1748	54	to	to	ADP
ftr-466	1748	55	common	common	ADJ
ftr-466	1748	56	stock	stock	NOUN
ftr-466	1748	57	.	.	PUNCT
ftr-466	1749	1	"	"	PUNCT
ftr-466	1749	2	)	)	PUNCT
ftr-466	1749	3	.	.	PUNCT
ftr-466	1750	1	19971	19971	NUM