id	sid	tid	token	lemma	pos
ftr-467	1	1	florida	florida	PROPN
ftr-467	1	2	tax	tax	PROPN
ftr-467	1	3	review	review	NOUN
ftr-467	1	4	volume	volume	NOUN
ftr-467	1	5	3	3	NUM
ftr-467	1	6	1997	1997	NUM
ftr-467	1	7	number	number	NOUN
ftr-467	1	8	8	8	NUM
ftr-467	1	9	the	the	DET
ftr-467	1	10	deceptively	deceptively	ADV
ftr-467	1	11	disparate	disparate	ADJ
ftr-467	1	12	treatment	treatment	NOUN
ftr-467	1	13	of	of	ADP
ftr-467	1	14	business	business	NOUN
ftr-467	1	15	and	and	CCONJ
ftr-467	1	16	investment	investment	NOUN
ftr-467	1	17	interest	interest	NOUN
ftr-467	1	18	expense	expense	NOUN
ftr-467	1	19	under	under	ADP
ftr-467	1	20	a	a	DET
ftr-467	1	21	cash	cash	NOUN
ftr-467	1	22	-	-	PUNCT
ftr-467	1	23	flow	flow	NOUN
ftr-467	1	24	consumption	consumption	NOUN
ftr-467	1	25	tax	tax	NOUN
ftr-467	1	26	and	and	CCONJ
ftr-467	1	27	a	a	DET
ftr-467	1	28	schanz	schanz	NOUN
ftr-467	1	29	-	-	PUNCT
ftr-467	1	30	haig	haig	PROPN
ftr-467	1	31	-	-	PUNCT
ftr-467	1	32	simons	simons	PROPN
ftr-467	1	33	income	income	NOUN
ftr-467	1	34	tax	tax	NOUN
ftr-467	1	35	j.	j.	PROPN
ftr-467	1	36	clifton	clifton	PROPN
ftr-467	1	37	fleming	fleming	PROPN
ftr-467	1	38	,	,	PUNCT
ftr-467	1	39	jr	jr	PROPN
ftr-467	1	40	.	.	PROPN
ftr-467	1	41	*	*	PUNCT
ftr-467	1	42	i.	i.	PROPN
ftr-467	1	43	introduction	introduction	NOUN
ftr-467	1	44	a	a	DET
ftr-467	1	45	cash	cash	NOUN
ftr-467	1	46	-	-	PUNCT
ftr-467	1	47	flow	flow	NOUN
ftr-467	1	48	consumption	consumption	NOUN
ftr-467	1	49	tax	tax	NOUN
ftr-467	1	50	is	be	AUX
ftr-467	1	51	assessed	assess	VERB
ftr-467	1	52	annually	annually	ADV
ftr-467	1	53	on	on	ADP
ftr-467	1	54	individuals	individual	NOUN
ftr-467	1	55	.	.	PUNCT
ftr-467	2	1	in	in	ADP
ftr-467	2	2	simplified	simplified	ADJ
ftr-467	2	3	terms	term	NOUN
ftr-467	2	4	,	,	PUNCT
ftr-467	2	5	the	the	DET
ftr-467	2	6	base	base	NOUN
ftr-467	2	7	is	be	AUX
ftr-467	2	8	calculated	calculate	VERB
ftr-467	2	9	for	for	ADP
ftr-467	2	10	each	each	DET
ftr-467	2	11	taxpayer	taxpayer	NOUN
ftr-467	2	12	by	by	ADP
ftr-467	2	13	combining	combine	VERB
ftr-467	2	14	the	the	DET
ftr-467	2	15	year	year	NOUN
ftr-467	2	16	's	's	PART
ftr-467	2	17	gross	gross	ADJ
ftr-467	2	18	receipts	receipt	NOUN
ftr-467	2	19	and	and	CCONJ
ftr-467	2	20	savings	saving	NOUN
ftr-467	2	21	withdrawals	withdrawal	NOUN
ftr-467	2	22	and	and	CCONJ
ftr-467	2	23	then	then	ADV
ftr-467	2	24	subtracting	subtract	VERB
ftr-467	2	25	the	the	DET
ftr-467	2	26	year	year	NOUN
ftr-467	2	27	's	's	PART
ftr-467	2	28	business	business	NOUN
ftr-467	2	29	and	and	CCONJ
ftr-467	2	30	investment	investment	NOUN
ftr-467	2	31	expenses	expense	NOUN
ftr-467	2	32	and	and	CCONJ
ftr-467	2	33	the	the	DET
ftr-467	2	34	year	year	NOUN
ftr-467	2	35	's	's	PART
ftr-467	2	36	additions	addition	NOUN
ftr-467	2	37	to	to	ADP
ftr-467	2	38	savings	saving	NOUN
ftr-467	2	39	.	.	PUNCT
ftr-467	2	40	'	'	PUNCT
ftr-467	3	1	progressive	progressive	ADJ
ftr-467	3	2	rates	rate	NOUN
ftr-467	3	3	are	be	AUX
ftr-467	3	4	applied	apply	VERB
ftr-467	3	5	to	to	ADP
ftr-467	3	6	the	the	DET
ftr-467	3	7	resulting	result	VERB
ftr-467	3	8	sum.2	sum.2	ADJ
ftr-467	3	9	these	these	DET
ftr-467	3	10	computations	computation	NOUN
ftr-467	3	11	are	be	AUX
ftr-467	3	12	intended	intend	VERB
ftr-467	3	13	to	to	PART
ftr-467	3	14	confine	confine	VERB
ftr-467	3	15	the	the	DET
ftr-467	3	16	cash	cash	NOUN
ftr-467	3	17	-	-	PUNCT
ftr-467	3	18	flow	flow	NOUN
ftr-467	3	19	tax	tax	NOUN
ftr-467	3	20	burden	burden	NOUN
ftr-467	3	21	to	to	ADP
ftr-467	3	22	an	an	DET
ftr-467	3	23	individual	individual	NOUN
ftr-467	3	24	's	's	PART
ftr-467	3	25	annual	annual	ADJ
ftr-467	3	26	consumption	consumption	NOUN
ftr-467	3	27	and	and	CCONJ
ftr-467	3	28	to	to	PART
ftr-467	3	29	remove	remove	VERB
ftr-467	3	30	nonconsumption	nonconsumption	NOUN
ftr-467	3	31	expenses	expense	NOUN
ftr-467	3	32	and	and	CCONJ
ftr-467	3	33	current	current	ADJ
ftr-467	3	34	savings	saving	NOUN
ftr-467	3	35	from	from	ADP
ftr-467	3	36	the	the	DET
ftr-467	3	37	tax	tax	NOUN
ftr-467	3	38	base	base	NOUN
ftr-467	3	39	.	.	PUNCT
ftr-467	4	1	*	*	PUNCT
ftr-467	4	2	associate	associate	ADJ
ftr-467	4	3	dean	dean	NOUN
ftr-467	4	4	and	and	CCONJ
ftr-467	4	5	professor	professor	NOUN
ftr-467	4	6	of	of	ADP
ftr-467	4	7	law	law	NOUN
ftr-467	4	8	,	,	PUNCT
ftr-467	4	9	brigham	brigham	PROPN
ftr-467	4	10	young	young	PROPN
ftr-467	4	11	university	university	NOUN
ftr-467	4	12	.	.	PUNCT
ftr-467	5	1	copyright	copyright	NOUN
ftr-467	5	2	©	©	ADP
ftr-467	5	3	1997	1997	NUM
ftr-467	5	4	by	by	ADP
ftr-467	5	5	j.	j.	PROPN
ftr-467	5	6	clifton	clifton	PROPN
ftr-467	5	7	fleming	fleming	PROPN
ftr-467	5	8	,	,	PUNCT
ftr-467	5	9	jr	jr	PROPN
ftr-467	5	10	.	.	PROPN
ftr-467	5	11	thanks	thank	NOUN
ftr-467	5	12	to	to	ADP
ftr-467	5	13	joseph	joseph	PROPN
ftr-467	5	14	m.	m.	PROPN
ftr-467	5	15	dodge	dodge	PROPN
ftr-467	5	16	,	,	PUNCT
ftr-467	5	17	deborah	deborah	PROPN
ftr-467	5	18	a.	a.	NOUN
ftr-467	5	19	geier	geier	PROPN
ftr-467	5	20	,	,	PUNCT
ftr-467	5	21	christian	christian	PROPN
ftr-467	5	22	e.	e.	PROPN
ftr-467	5	23	kimball	kimball	PROPN
ftr-467	5	24	,	,	PUNCT
ftr-467	5	25	lawrence	lawrence	PROPN
ftr-467	5	26	lokken	lokken	PROPN
ftr-467	5	27	and	and	CCONJ
ftr-467	5	28	martin	martin	PROPN
ftr-467	5	29	j.	j.	PROPN
ftr-467	5	30	mcmahon	mcmahon	PROPN
ftr-467	5	31	,	,	PUNCT
ftr-467	5	32	jr	jr	PROPN
ftr-467	5	33	.	.	PROPN
ftr-467	5	34	,	,	PUNCT
ftr-467	5	35	for	for	ADP
ftr-467	5	36	commenting	comment	VERB
ftr-467	5	37	on	on	ADP
ftr-467	5	38	earlier	early	ADJ
ftr-467	5	39	drafts	draft	NOUN
ftr-467	5	40	and	and	CCONJ
ftr-467	5	41	to	to	ADP
ftr-467	5	42	calvin	calvin	PROPN
ftr-467	5	43	h.	h.	PROPN
ftr-467	5	44	johnson	johnson	PROPN
ftr-467	5	45	for	for	ADP
ftr-467	5	46	helpful	helpful	ADJ
ftr-467	5	47	advice	advice	NOUN
ftr-467	5	48	at	at	ADP
ftr-467	5	49	a	a	DET
ftr-467	5	50	critical	critical	ADJ
ftr-467	5	51	juncture	juncture	NOUN
ftr-467	5	52	.	.	PUNCT
ftr-467	6	1	1	1	X
ftr-467	6	2	.	.	X
ftr-467	6	3	see	see	VERB
ftr-467	6	4	1	1	NUM
ftr-467	6	5	u.s	u.s	PROPN
ftr-467	6	6	.	.	PROPN
ftr-467	6	7	treas	treas	PROPN
ftr-467	6	8	.	.	PUNCT
ftr-467	7	1	dep't	dep't	NOUN
ftr-467	7	2	,	,	PUNCT
ftr-467	7	3	tax	tax	NOUN
ftr-467	7	4	reform	reform	NOUN
ftr-467	7	5	for	for	ADP
ftr-467	7	6	fairness	fairness	NOUN
ftr-467	7	7	,	,	PUNCT
ftr-467	7	8	simplicity	simplicity	NOUN
ftr-467	7	9	and	and	CCONJ
ftr-467	7	10	economic	economic	ADJ
ftr-467	7	11	growth	growth	NOUN
ftr-467	7	12	191	191	NUM
ftr-467	7	13	-	-	SYM
ftr-467	7	14	93	93	NUM
ftr-467	7	15	(	(	PUNCT
ftr-467	7	16	1984	1984	NUM
ftr-467	7	17	)	)	PUNCT
ftr-467	8	1	[	[	X
ftr-467	8	2	hereinafter	hereinafter	NOUN
ftr-467	8	3	treasury	treasury	NOUN
ftr-467	8	4	i	i	X
ftr-467	8	5	]	]	X
ftr-467	8	6	;	;	PUNCT
ftr-467	8	7	u.s	u.s	PROPN
ftr-467	8	8	.	.	PROPN
ftr-467	8	9	treas	treas	PROPN
ftr-467	8	10	.	.	PUNCT
ftr-467	9	1	dep't	dep't	NOUN
ftr-467	9	2	,	,	PUNCT
ftr-467	9	3	blueprints	blueprint	NOUN
ftr-467	9	4	for	for	ADP
ftr-467	9	5	basic	basic	ADJ
ftr-467	9	6	tax	tax	NOUN
ftr-467	9	7	reform	reform	NOUN
ftr-467	9	8	113	113	NUM
ftr-467	9	9	-	-	SYM
ftr-467	9	10	43	43	NUM
ftr-467	9	11	(	(	PUNCT
ftr-467	9	12	1977	1977	NUM
ftr-467	9	13	)	)	PUNCT
ftr-467	10	1	[	[	X
ftr-467	10	2	hereinafter	hereinafter	NOUN
ftr-467	10	3	blueprints	blueprint	NOUN
ftr-467	10	4	]	]	PUNCT
ftr-467	10	5	.	.	PUNCT
ftr-467	11	1	for	for	ADP
ftr-467	11	2	lawyers	lawyer	NOUN
ftr-467	11	3	,	,	PUNCT
ftr-467	11	4	at	at	ADP
ftr-467	11	5	least	least	ADJ
ftr-467	11	6	,	,	PUNCT
ftr-467	11	7	the	the	DET
ftr-467	11	8	leading	lead	VERB
ftr-467	11	9	explanation	explanation	NOUN
ftr-467	11	10	and	and	CCONJ
ftr-467	11	11	defense	defense	NOUN
ftr-467	11	12	of	of	ADP
ftr-467	11	13	a	a	DET
ftr-467	11	14	cash	cash	NOUN
ftr-467	11	15	-	-	PUNCT
ftr-467	11	16	flow	flow	NOUN
ftr-467	11	17	consumption	consumption	NOUN
ftr-467	11	18	tax	tax	NOUN
ftr-467	11	19	is	be	AUX
ftr-467	11	20	still	still	ADV
ftr-467	11	21	william	william	PROPN
ftr-467	11	22	d.	d.	PROPN
ftr-467	11	23	andrews	andrews	PROPN
ftr-467	11	24	,	,	PUNCT
ftr-467	11	25	a	a	DET
ftr-467	11	26	consumption	consumption	NOUN
ftr-467	11	27	-	-	PUNCT
ftr-467	11	28	type	type	NOUN
ftr-467	11	29	or	or	CCONJ
ftr-467	11	30	cash	cash	NOUN
ftr-467	11	31	flow	flow	NOUN
ftr-467	11	32	personal	personal	ADJ
ftr-467	11	33	income	income	NOUN
ftr-467	11	34	tax	tax	NOUN
ftr-467	11	35	,	,	PUNCT
ftr-467	11	36	87	87	NUM
ftr-467	11	37	harv	harv	NOUN
ftr-467	11	38	.	.	PUNCT
ftr-467	12	1	l.	l.	PROPN
ftr-467	12	2	rev	rev	PROPN
ftr-467	12	3	.	.	PROPN
ftr-467	12	4	1113	1113	NUM
ftr-467	12	5	(	(	PUNCT
ftr-467	12	6	1974	1974	NUM
ftr-467	12	7	)	)	PUNCT
ftr-467	12	8	.	.	PUNCT
ftr-467	13	1	2	2	X
ftr-467	13	2	.	.	X
ftr-467	13	3	a	a	DET
ftr-467	13	4	flat	flat	ADJ
ftr-467	13	5	-	-	PUNCT
ftr-467	13	6	rate	rate	NOUN
ftr-467	13	7	could	could	AUX
ftr-467	13	8	be	be	AUX
ftr-467	13	9	employed	employ	VERB
ftr-467	13	10	instead	instead	ADV
ftr-467	13	11	of	of	ADP
ftr-467	13	12	progressive	progressive	ADJ
ftr-467	13	13	rates	rate	NOUN
ftr-467	13	14	under	under	ADP
ftr-467	13	15	a	a	DET
ftr-467	13	16	cash	cash	NOUN
ftr-467	13	17	-	-	PUNCT
ftr-467	13	18	flow	flow	NOUN
ftr-467	13	19	tax	tax	NOUN
ftr-467	13	20	.	.	PUNCT
ftr-467	14	1	see	see	VERB
ftr-467	14	2	treasury	treasury	PROPN
ftr-467	14	3	i	i	PROPN
ftr-467	14	4	,	,	PUNCT
ftr-467	14	5	supra	supra	PROPN
ftr-467	14	6	note	note	PROPN
ftr-467	14	7	1	1	NUM
ftr-467	14	8	,	,	PUNCT
ftr-467	14	9	at	at	ADP
ftr-467	14	10	191	191	NUM
ftr-467	14	11	.	.	PUNCT
ftr-467	15	1	but	but	CCONJ
ftr-467	15	2	if	if	SCONJ
ftr-467	15	3	a	a	DET
ftr-467	15	4	flat	flat	ADJ
ftr-467	15	5	-	-	PUNCT
ftr-467	15	6	rate	rate	NOUN
ftr-467	15	7	consumption	consumption	NOUN
ftr-467	15	8	tax	tax	NOUN
ftr-467	15	9	were	be	AUX
ftr-467	15	10	desired	desire	VERB
ftr-467	15	11	,	,	PUNCT
ftr-467	15	12	it	it	PRON
ftr-467	15	13	would	would	AUX
ftr-467	15	14	generally	generally	ADV
ftr-467	15	15	be	be	AUX
ftr-467	15	16	much	much	ADV
ftr-467	15	17	simpler	simple	ADJ
ftr-467	15	18	to	to	PART
ftr-467	15	19	use	use	VERB
ftr-467	15	20	a	a	DET
ftr-467	15	21	value	value	NOUN
ftr-467	15	22	added	add	VERB
ftr-467	15	23	tax	tax	NOUN
ftr-467	15	24	,	,	PUNCT
ftr-467	15	25	which	which	PRON
ftr-467	15	26	can	can	AUX
ftr-467	15	27	not	not	PART
ftr-467	15	28	practically	practically	ADV
ftr-467	15	29	employ	employ	VERB
ftr-467	15	30	progressive	progressive	ADJ
ftr-467	15	31	rates	rate	NOUN
ftr-467	15	32	,	,	PUNCT
ftr-467	15	33	instead	instead	ADV
ftr-467	15	34	of	of	ADP
ftr-467	15	35	the	the	DET
ftr-467	15	36	more	more	ADV
ftr-467	15	37	complex	complex	ADJ
ftr-467	15	38	cash	cash	NOUN
ftr-467	15	39	-	-	PUNCT
ftr-467	15	40	flow	flow	NOUN
ftr-467	15	41	tax	tax	NOUN
ftr-467	15	42	.	.	PUNCT
ftr-467	16	1	see	see	VERB
ftr-467	16	2	j.	j.	PROPN
ftr-467	16	3	clifton	clifton	PROPN
ftr-467	16	4	fleming	fleming	PROPN
ftr-467	16	5	,	,	PUNCT
ftr-467	16	6	jr	jr	PROPN
ftr-467	16	7	.	.	PROPN
ftr-467	16	8	,	,	PUNCT
ftr-467	16	9	scoping	scope	VERB
ftr-467	16	10	out	out	ADP
ftr-467	16	11	the	the	DET
ftr-467	16	12	uncertain	uncertain	ADJ
ftr-467	16	13	simplification	simplification	NOUN
ftr-467	16	14	(	(	PUNCT
ftr-467	16	15	complication	complication	NOUN
ftr-467	16	16	?	?	PUNCT
ftr-467	16	17	)	)	PUNCT
ftr-467	16	18	effects	effect	NOUN
ftr-467	16	19	of	of	ADP
ftr-467	16	20	vats	vat	NOUN
ftr-467	16	21	,	,	PUNCT
ftr-467	16	22	bats	bat	NOUN
ftr-467	16	23	and	and	CCONJ
ftr-467	16	24	consumed	consume	VERB
ftr-467	16	25	income	income	NOUN
ftr-467	16	26	taxes	taxis	NOUN
ftr-467	16	27	,	,	PUNCT
ftr-467	16	28	2	2	NUM
ftr-467	16	29	fla	fla	NOUN
ftr-467	16	30	.	.	PUNCT
ftr-467	17	1	tax	tax	PROPN
ftr-467	17	2	rev	rev	PROPN
ftr-467	17	3	.	.	PROPN
ftr-467	17	4	390	390	NUM
ftr-467	17	5	,	,	PUNCT
ftr-467	17	6	419	419	NUM
ftr-467	17	7	-	-	SYM
ftr-467	17	8	21	21	NUM
ftr-467	17	9	(	(	PUNCT
ftr-467	17	10	1995	1995	NUM
ftr-467	17	11	)	)	PUNCT
ftr-467	17	12	.	.	PUNCT
ftr-467	18	1	thus	thus	ADV
ftr-467	18	2	,	,	PUNCT
ftr-467	18	3	a	a	DET
ftr-467	18	4	cash	cash	NOUN
ftr-467	18	5	-	-	PUNCT
ftr-467	18	6	flow	flow	NOUN
ftr-467	18	7	consumption	consumption	NOUN
ftr-467	18	8	tax	tax	NOUN
ftr-467	18	9	is	be	AUX
ftr-467	18	10	often	often	ADV
ftr-467	18	11	understood	understand	VERB
ftr-467	18	12	as	as	ADP
ftr-467	18	13	implying	implying	ADJ
ftr-467	18	14	progressive	progressive	ADJ
ftr-467	18	15	rates	rate	NOUN
ftr-467	18	16	.	.	PUNCT
ftr-467	19	1	see	see	VERB
ftr-467	19	2	michael	michael	PROPN
ftr-467	19	3	j.	j.	PROPN
ftr-467	19	4	graetz	graetz	PROPN
ftr-467	19	5	,	,	PUNCT
ftr-467	19	6	implementing	implement	VERB
ftr-467	19	7	a	a	DET
ftr-467	19	8	progressive	progressive	ADJ
ftr-467	19	9	consumption	consumption	NOUN
ftr-467	19	10	tax	tax	NOUN
ftr-467	19	11	,	,	PUNCT
ftr-467	19	12	92	92	NUM
ftr-467	19	13	harv	harv	NOUN
ftr-467	19	14	.	.	PUNCT
ftr-467	20	1	l.	l.	PROPN
ftr-467	20	2	rev	rev	PROPN
ftr-467	20	3	.	.	PROPN
ftr-467	20	4	1575	1575	NUM
ftr-467	20	5	,	,	PUNCT
ftr-467	20	6	1579	1579	NUM
ftr-467	20	7	(	(	PUNCT
ftr-467	20	8	1979	1979	NUM
ftr-467	20	9	)	)	PUNCT
ftr-467	20	10	.	.	PUNCT
ftr-467	21	1	nevertheless	nevertheless	ADV
ftr-467	21	2	,	,	PUNCT
ftr-467	21	3	the	the	DET
ftr-467	21	4	cash	cash	NOUN
ftr-467	21	5	-	-	PUNCT
ftr-467	21	6	flow	flow	NOUN
ftr-467	21	7	consumption	consumption	NOUN
ftr-467	21	8	tax	tax	NOUN
ftr-467	21	9	examples	example	NOUN
ftr-467	21	10	in	in	ADP
ftr-467	21	11	this	this	DET
ftr-467	21	12	article	article	NOUN
ftr-467	21	13	will	will	AUX
ftr-467	21	14	all	all	ADV
ftr-467	21	15	assume	assume	VERB
ftr-467	21	16	a	a	DET
ftr-467	21	17	flat	flat	ADJ
ftr-467	21	18	-	-	PUNCT
ftr-467	21	19	rate	rate	NOUN
ftr-467	21	20	tax	tax	NOUN
ftr-467	21	21	in	in	ADP
ftr-467	21	22	order	order	NOUN
ftr-467	21	23	to	to	PART
ftr-467	21	24	simplify	simplify	VERB
ftr-467	21	25	the	the	DET
ftr-467	21	26	analysis	analysis	NOUN
ftr-467	21	27	.	.	PUNCT
ftr-467	22	1	3	3	X
ftr-467	22	2	.	.	X
ftr-467	22	3	see	see	VERB
ftr-467	22	4	aba	aba	PROPN
ftr-467	22	5	section	section	NOUN
ftr-467	22	6	of	of	ADP
ftr-467	22	7	taxation	taxation	NOUN
ftr-467	22	8	committee	committee	NOUN
ftr-467	22	9	on	on	ADP
ftr-467	22	10	simplification	simplification	NOUN
ftr-467	22	11	,	,	PUNCT
ftr-467	22	12	complexity	complexity	NOUN
ftr-467	22	13	and	and	CCONJ
ftr-467	22	14	the	the	DET
ftr-467	22	15	personal	personal	ADJ
ftr-467	22	16	consumption	consumption	NOUN
ftr-467	22	17	tax	tax	NOUN
ftr-467	22	18	,	,	PUNCT
ftr-467	22	19	35	35	NUM
ftr-467	22	20	tax	tax	NOUN
ftr-467	22	21	law	law	NOUN
ftr-467	22	22	.	.	PUNCT
ftr-467	23	1	415	415	NUM
ftr-467	23	2	,	,	PUNCT
ftr-467	23	3	416	416	NUM
ftr-467	23	4	(	(	PUNCT
ftr-467	23	5	1982	1982	NUM
ftr-467	23	6	)	)	PUNCT
ftr-467	23	7	;	;	PUNCT
ftr-467	24	1	blueprints	blueprint	NOUN
ftr-467	24	2	,	,	PUNCT
ftr-467	24	3	supra	supra	PROPN
ftr-467	24	4	note	note	NOUN
ftr-467	24	5	1	1	NUM
ftr-467	24	6	,	,	PUNCT
ftr-467	24	7	at	at	ADP
ftr-467	24	8	113	113	NUM
ftr-467	24	9	,	,	PUNCT
ftr-467	24	10	135	135	NUM
ftr-467	24	11	.	.	PUNCT
ftr-467	25	1	disparate	disparate	ADJ
ftr-467	25	2	treatment	treatment	NOUN
ftr-467	25	3	of	of	ADP
ftr-467	25	4	business	business	NOUN
ftr-467	25	5	&	&	CCONJ
ftr-467	25	6	investment	investment	NOUN
ftr-467	25	7	expense	expense	NOUN
ftr-467	25	8	interest	interest	NOUN
ftr-467	25	9	by	by	ADP
ftr-467	25	10	contrast	contrast	NOUN
ftr-467	25	11	,	,	PUNCT
ftr-467	25	12	the	the	DET
ftr-467	25	13	base	base	NOUN
ftr-467	25	14	for	for	ADP
ftr-467	25	15	a	a	DET
ftr-467	25	16	theoretically	theoretically	ADV
ftr-467	25	17	correct	correct	ADJ
ftr-467	25	18	schanz	schanz	NOUN
ftr-467	25	19	-	-	PUNCT
ftr-467	25	20	haig	haig	PROPN
ftr-467	25	21	-	-	PUNCT
ftr-467	25	22	simons	simon	NOUN
ftr-467	25	23	(	(	PUNCT
ftr-467	25	24	shs	shs	PROPN
ftr-467	25	25	)	)	PUNCT
ftr-467	25	26	income	income	NOUN
ftr-467	25	27	tax	tax	NOUN
ftr-467	25	28	!	!	PUNCT
ftr-467	25	29	is	be	AUX
ftr-467	25	30	each	each	DET
ftr-467	25	31	individual	individual	NOUN
ftr-467	25	32	's	's	PART
ftr-467	25	33	annual	annual	ADJ
ftr-467	25	34	consumption	consumption	NOUN
ftr-467	25	35	plus	plus	CCONJ
ftr-467	25	36	current	current	ADJ
ftr-467	25	37	additions	addition	NOUN
ftr-467	25	38	to	to	ADP
ftr-467	25	39	savings.5	savings.5	NOUN
ftr-467	25	40	thus	thus	ADV
ftr-467	25	41	current	current	ADJ
ftr-467	25	42	receipts	receipt	NOUN
ftr-467	25	43	which	which	PRON
ftr-467	25	44	are	be	AUX
ftr-467	25	45	otherwise	otherwise	ADV
ftr-467	25	46	taxable	taxable	ADJ
ftr-467	25	47	remain	remain	VERB
ftr-467	25	48	in	in	ADP
ftr-467	25	49	the	the	DET
ftr-467	25	50	tax	tax	NOUN
ftr-467	25	51	base	base	NOUN
ftr-467	25	52	,	,	PUNCT
ftr-467	25	53	even	even	ADV
ftr-467	25	54	if	if	SCONJ
ftr-467	25	55	they	they	PRON
ftr-467	25	56	are	be	AUX
ftr-467	25	57	saved	save	VERB
ftr-467	25	58	,	,	PUNCT
ftr-467	25	59	and	and	CCONJ
ftr-467	25	60	withdrawals	withdrawal	NOUN
ftr-467	25	61	from	from	ADP
ftr-467	25	62	earlier	early	ADJ
ftr-467	25	63	savings	saving	NOUN
ftr-467	25	64	are	be	AUX
ftr-467	25	65	not	not	PART
ftr-467	25	66	currently	currently	ADV
ftr-467	25	67	taxed	tax	VERB
ftr-467	25	68	since	since	SCONJ
ftr-467	25	69	they	they	PRON
ftr-467	25	70	were	be	AUX
ftr-467	25	71	assessed	assess	VERB
ftr-467	25	72	in	in	ADP
ftr-467	25	73	a	a	DET
ftr-467	25	74	prior	prior	ADJ
ftr-467	25	75	year.6	year.6	NOUN
ftr-467	25	76	stated	state	VERB
ftr-467	25	77	differently	differently	ADV
ftr-467	25	78	,	,	PUNCT
ftr-467	25	79	the	the	DET
ftr-467	25	80	shs	shs	PROPN
ftr-467	25	81	tax	tax	NOUN
ftr-467	25	82	base	base	NOUN
ftr-467	25	83	has	have	VERB
ftr-467	25	84	two	two	NUM
ftr-467	25	85	components	component	NOUN
ftr-467	25	86	-	-	PUNCT
ftr-467	25	87	current	current	ADJ
ftr-467	25	88	consumption	consumption	NOUN
ftr-467	25	89	and	and	CCONJ
ftr-467	25	90	current	current	ADJ
ftr-467	25	91	savings	saving	NOUN
ftr-467	25	92	(	(	PUNCT
ftr-467	25	93	including	include	VERB
ftr-467	25	94	current	current	ADJ
ftr-467	25	95	appreciation	appreciation	NOUN
ftr-467	25	96	accruing	accrue	VERB
ftr-467	25	97	to	to	ADP
ftr-467	25	98	earlier	early	ADJ
ftr-467	25	99	investments)-whereas	investments)-whereas	PROPN
ftr-467	25	100	a	a	DET
ftr-467	25	101	cash	cash	NOUN
ftr-467	25	102	-	-	PUNCT
ftr-467	25	103	flow	flow	NOUN
ftr-467	25	104	consumption	consumption	NOUN
ftr-467	25	105	tax	tax	NOUN
ftr-467	25	106	has	have	VERB
ftr-467	25	107	only	only	ADV
ftr-467	25	108	a	a	DET
ftr-467	25	109	single	single	ADJ
ftr-467	25	110	component	component	NOUN
ftr-467	25	111	--	--	PUNCT
ftr-467	25	112	current	current	ADJ
ftr-467	25	113	consumption	consumption	NOUN
ftr-467	25	114	in	in	ADP
ftr-467	25	115	spite	spite	NOUN
ftr-467	25	116	of	of	ADP
ftr-467	25	117	their	their	PRON
ftr-467	25	118	differences	difference	NOUN
ftr-467	25	119	,	,	PUNCT
ftr-467	25	120	however	however	ADV
ftr-467	25	121	,	,	PUNCT
ftr-467	25	122	both	both	CCONJ
ftr-467	25	123	a	a	DET
ftr-467	25	124	cash	cash	NOUN
ftr-467	25	125	-	-	PUNCT
ftr-467	25	126	flow	flow	NOUN
ftr-467	25	127	consumption	consumption	NOUN
ftr-467	25	128	tax	tax	NOUN
ftr-467	25	129	and	and	CCONJ
ftr-467	25	130	an	an	DET
ftr-467	25	131	shs	shs	NOUN
ftr-467	25	132	tax	tax	NOUN
ftr-467	25	133	require	require	NOUN
ftr-467	25	134	that	that	SCONJ
ftr-467	25	135	dollars	dollar	NOUN
ftr-467	25	136	paid	pay	VERB
ftr-467	25	137	out	out	ADP
ftr-467	25	138	as	as	ADP
ftr-467	25	139	business	business	NOUN
ftr-467	25	140	or	or	CCONJ
ftr-467	25	141	investment	investment	NOUN
ftr-467	25	142	expenses	expense	NOUN
ftr-467	25	143	be	be	AUX
ftr-467	25	144	eliminated	eliminate	VERB
ftr-467	25	145	from	from	ADP
ftr-467	25	146	the	the	DET
ftr-467	25	147	base	base	NOUN
ftr-467	25	148	.	.	PUNCT
ftr-467	26	1	this	this	PRON
ftr-467	26	2	is	be	AUX
ftr-467	26	3	necessary	necessary	ADJ
ftr-467	26	4	under	under	ADP
ftr-467	26	5	a	a	DET
ftr-467	26	6	cash	cash	NOUN
ftr-467	26	7	-	-	PUNCT
ftr-467	26	8	flow	flow	NOUN
ftr-467	26	9	consumption	consumption	NOUN
ftr-467	26	10	tax	tax	NOUN
ftr-467	26	11	because	because	SCONJ
ftr-467	26	12	business	business	NOUN
ftr-467	26	13	and	and	CCONJ
ftr-467	26	14	investment	investment	NOUN
ftr-467	26	15	expenses	expense	NOUN
ftr-467	26	16	are	be	AUX
ftr-467	26	17	not	not	PART
ftr-467	26	18	consumptions	consumption	NOUN
ftr-467	26	19	and	and	CCONJ
ftr-467	26	20	it	it	PRON
ftr-467	26	21	is	be	AUX
ftr-467	26	22	necessary	necessary	ADJ
ftr-467	26	23	under	under	ADP
ftr-467	26	24	an	an	DET
ftr-467	26	25	shs	shs	NOUN
ftr-467	26	26	tax	tax	NOUN
ftr-467	26	27	because	because	SCONJ
ftr-467	26	28	these	these	DET
ftr-467	26	29	expenditures	expenditure	NOUN
ftr-467	26	30	are	be	AUX
ftr-467	26	31	neither	neither	CCONJ
ftr-467	26	32	consumption	consumption	NOUN
ftr-467	26	33	nor	nor	CCONJ
ftr-467	26	34	additions	addition	NOUN
ftr-467	26	35	to	to	PART
ftr-467	26	36	savings.9	savings.9	PROPN
ftr-467	26	37	since	since	SCONJ
ftr-467	26	38	business	business	NOUN
ftr-467	26	39	and	and	CCONJ
ftr-467	26	40	investment	investment	NOUN
ftr-467	26	41	outlays	outlay	NOUN
ftr-467	26	42	have	have	VERB
ftr-467	26	43	no	no	DET
ftr-467	26	44	place	place	NOUN
ftr-467	26	45	in	in	ADP
ftr-467	26	46	the	the	DET
ftr-467	26	47	base	base	NOUN
ftr-467	26	48	of	of	ADP
ftr-467	26	49	either	either	DET
ftr-467	26	50	tax	tax	NOUN
ftr-467	26	51	,	,	PUNCT
ftr-467	26	52	intuition	intuition	NOUN
ftr-467	26	53	suggests	suggest	VERB
ftr-467	26	54	that	that	SCONJ
ftr-467	26	55	4	4	X
ftr-467	26	56	.	.	X
ftr-467	26	57	we	we	PRON
ftr-467	26	58	are	be	AUX
ftr-467	26	59	accustomed	accustomed	ADJ
ftr-467	26	60	to	to	ADP
ftr-467	26	61	applying	apply	VERB
ftr-467	26	62	the	the	DET
ftr-467	26	63	name	name	NOUN
ftr-467	26	64	"	"	PUNCT
ftr-467	26	65	haig	haig	PROPN
ftr-467	26	66	-	-	PUNCT
ftr-467	26	67	simons	simon	NOUN
ftr-467	26	68	"	"	PUNCT
ftr-467	26	69	to	to	ADP
ftr-467	26	70	a	a	DET
ftr-467	26	71	classical	classical	ADJ
ftr-467	26	72	accretion	accretion	NOUN
ftr-467	26	73	income	income	NOUN
ftr-467	26	74	tax	tax	NOUN
ftr-467	26	75	.	.	PUNCT
ftr-467	27	1	but	but	CCONJ
ftr-467	27	2	before	before	SCONJ
ftr-467	27	3	robert	robert	PROPN
ftr-467	27	4	haig	haig	PROPN
ftr-467	27	5	and	and	CCONJ
ftr-467	27	6	henry	henry	PROPN
ftr-467	27	7	simons	simons	PROPN
ftr-467	27	8	had	have	AUX
ftr-467	27	9	popularized	popularize	VERB
ftr-467	27	10	an	an	DET
ftr-467	27	11	income	income	NOUN
ftr-467	27	12	tax	tax	NOUN
ftr-467	27	13	base	base	NOUN
ftr-467	27	14	equal	equal	ADJ
ftr-467	27	15	to	to	ADP
ftr-467	27	16	the	the	DET
ftr-467	27	17	sum	sum	NOUN
ftr-467	27	18	of	of	ADP
ftr-467	27	19	consumption	consumption	NOUN
ftr-467	27	20	and	and	CCONJ
ftr-467	27	21	savings	saving	NOUN
ftr-467	27	22	,	,	PUNCT
ftr-467	27	23	georg	georg	NOUN
ftr-467	27	24	schanz	schanz	NOUN
ftr-467	27	25	had	have	AUX
ftr-467	27	26	already	already	ADV
ftr-467	27	27	advocated	advocate	VERB
ftr-467	27	28	a	a	DET
ftr-467	27	29	similar	similar	ADJ
ftr-467	27	30	approach	approach	NOUN
ftr-467	27	31	.	.	PUNCT
ftr-467	28	1	(	(	PUNCT
ftr-467	28	2	for	for	ADP
ftr-467	28	3	those	those	PRON
ftr-467	28	4	who	who	PRON
ftr-467	28	5	are	be	AUX
ftr-467	28	6	curious	curious	ADJ
ftr-467	28	7	about	about	ADP
ftr-467	28	8	schanz	schanz	NOUN
ftr-467	28	9	's	's	PART
ftr-467	28	10	formulation	formulation	NOUN
ftr-467	28	11	,	,	PUNCT
ftr-467	28	12	get	get	VERB
ftr-467	28	13	out	out	ADP
ftr-467	28	14	your	your	PRON
ftr-467	28	15	germanenglish	germanenglish	ADJ
ftr-467	28	16	dictionaries	dictionary	NOUN
ftr-467	28	17	and	and	CCONJ
ftr-467	28	18	see	see	VERB
ftr-467	28	19	georg	georg	NOUN
ftr-467	28	20	schanz	schanz	NOUN
ftr-467	28	21	,	,	PUNCT
ftr-467	28	22	der	der	ADJ
ftr-467	28	23	einkommenbegriff	einkommenbegriff	NOUN
ftr-467	28	24	und	und	NOUN
ftr-467	28	25	die	die	VERB
ftr-467	28	26	einkommensteuergesetze	einkommensteuergesetze	ADJ
ftr-467	28	27	,	,	PUNCT
ftr-467	28	28	13	13	NUM
ftr-467	28	29	finanz	finanz	NOUN
ftr-467	28	30	archiv	archiv	PROPN
ftr-467	28	31	23	23	NUM
ftr-467	28	32	(	(	PUNCT
ftr-467	28	33	1896	1896	NUM
ftr-467	28	34	)	)	PUNCT
ftr-467	28	35	.	.	PUNCT
ftr-467	28	36	)	)	PUNCT
ftr-467	29	1	thus	thus	ADV
ftr-467	29	2	,	,	PUNCT
ftr-467	29	3	fairness	fairness	NOUN
ftr-467	29	4	suggests	suggest	VERB
ftr-467	29	5	that	that	SCONJ
ftr-467	29	6	schanz	schanz	NOUN
ftr-467	29	7	's	's	PART
ftr-467	29	8	name	name	NOUN
ftr-467	29	9	should	should	AUX
ftr-467	29	10	be	be	AUX
ftr-467	29	11	linked	link	VERB
ftr-467	29	12	with	with	ADP
ftr-467	29	13	haig	haig	PROPN
ftr-467	29	14	and	and	CCONJ
ftr-467	29	15	simons	simon	NOUN
ftr-467	29	16	and	and	CCONJ
ftr-467	29	17	should	should	AUX
ftr-467	29	18	come	come	VERB
ftr-467	29	19	irst	irst	ADV
ftr-467	29	20	.	.	PUNCT
ftr-467	30	1	schanz	schanz	PROPN
ftr-467	30	2	-	-	PUNCT
ftr-467	30	3	haig	haig	PROPN
ftr-467	30	4	-	-	PUNCT
ftr-467	30	5	simons	simon	NOUN
ftr-467	30	6	is	be	AUX
ftr-467	30	7	,	,	PUNCT
ftr-467	30	8	however	however	ADV
ftr-467	30	9	,	,	PUNCT
ftr-467	30	10	a	a	DET
ftr-467	30	11	mouthful	mouthful	ADJ
ftr-467	30	12	and	and	CCONJ
ftr-467	30	13	this	this	DET
ftr-467	30	14	article	article	NOUN
ftr-467	30	15	will	will	AUX
ftr-467	30	16	use	use	VERB
ftr-467	30	17	the	the	DET
ftr-467	30	18	abbreviation	abbreviation	NOUN
ftr-467	30	19	"	"	PUNCT
ftr-467	30	20	shs	shs	NOUN
ftr-467	30	21	.	.	PUNCT
ftr-467	30	22	"	"	PUNCT
ftr-467	31	1	although	although	SCONJ
ftr-467	31	2	.	.	PUNCT
ftr-467	32	1	the	the	DET
ftr-467	32	2	present	present	ADJ
ftr-467	32	3	federal	federal	ADJ
ftr-467	32	4	income	income	NOUN
ftr-467	32	5	tax	tax	NOUN
ftr-467	32	6	is	be	AUX
ftr-467	32	7	often	often	ADV
ftr-467	32	8	described	describe	VERB
ftr-467	32	9	as	as	ADP
ftr-467	32	10	an	an	DET
ftr-467	32	11	shs	shs	NOUN
ftr-467	32	12	system	system	NOUN
ftr-467	32	13	,	,	PUNCT
ftr-467	32	14	it	it	PRON
ftr-467	32	15	departs	depart	VERB
ftr-467	32	16	in	in	ADP
ftr-467	32	17	many	many	ADJ
ftr-467	32	18	ways	way	NOUN
ftr-467	32	19	from	from	ADP
ftr-467	32	20	the	the	DET
ftr-467	32	21	shs	shs	NOUN
ftr-467	32	22	model	model	NOUN
ftr-467	32	23	.	.	PUNCT
ftr-467	33	1	see	see	VERB
ftr-467	33	2	,	,	PUNCT
ftr-467	33	3	e.g.	e.g.	ADV
ftr-467	33	4	,	,	PUNCT
ftr-467	33	5	jerome	jerome	PROPN
ftr-467	33	6	kurtz	kurtz	PROPN
ftr-467	33	7	,	,	PUNCT
ftr-467	33	8	the	the	DET
ftr-467	33	9	interest	interest	NOUN
ftr-467	33	10	deduction	deduction	NOUN
ftr-467	33	11	under	under	ADP
ftr-467	33	12	our	our	PRON
ftr-467	33	13	hybrid	hybrid	ADJ
ftr-467	33	14	tax	tax	NOUN
ftr-467	33	15	system	system	NOUN
ftr-467	33	16	:	:	PUNCT
ftr-467	33	17	muddling	muddle	VERB
ftr-467	33	18	toward	toward	ADP
ftr-467	33	19	accommodation	accommodation	NOUN
ftr-467	33	20	,	,	PUNCT
ftr-467	33	21	50	50	NUM
ftr-467	33	22	tax	tax	NOUN
ftr-467	33	23	l.	l.	PROPN
ftr-467	33	24	rev	rev	PROPN
ftr-467	33	25	.	.	PROPN
ftr-467	33	26	153	153	NUM
ftr-467	33	27	.	.	PUNCT
ftr-467	34	1	158	158	NUM
ftr-467	34	2	-	-	SYM
ftr-467	34	3	61	61	NUM
ftr-467	34	4	(	(	PUNCT
ftr-467	34	5	1995	1995	NUM
ftr-467	34	6	)	)	PUNCT
ftr-467	34	7	;	;	PUNCT
ftr-467	34	8	edward	edward	PROPN
ftr-467	34	9	j.	j.	PROPN
ftr-467	34	10	mccaffery	mccaffery	PROPN
ftr-467	34	11	,	,	PUNCT
ftr-467	34	12	tax	tax	NOUN
ftr-467	34	13	policy	policy	NOUN
ftr-467	34	14	under	under	ADP
ftr-467	34	15	a	a	DET
ftr-467	34	16	hybrid	hybrid	ADJ
ftr-467	34	17	income	income	NOUN
ftr-467	34	18	-	-	PUNCT
ftr-467	34	19	consumption	consumption	NOUN
ftr-467	34	20	tax	tax	NOUN
ftr-467	34	21	,	,	PUNCT
ftr-467	34	22	70	70	NUM
ftr-467	34	23	tex	tex	PROPN
ftr-467	34	24	.	.	PROPN
ftr-467	34	25	l.	l.	PROPN
ftr-467	34	26	rev	rev	PROPN
ftr-467	34	27	.	.	PROPN
ftr-467	34	28	1145	1145	NUM
ftr-467	34	29	,	,	PUNCT
ftr-467	34	30	1149	1149	NUM
ftr-467	34	31	-	-	SYM
ftr-467	34	32	55	55	NUM
ftr-467	34	33	(	(	PUNCT
ftr-467	34	34	1992	1992	NUM
ftr-467	34	35	)	)	PUNCT
ftr-467	34	36	;	;	PUNCT
ftr-467	34	37	andrews	andrews	PROPN
ftr-467	34	38	,	,	PUNCT
ftr-467	34	39	supra	supra	PROPN
ftr-467	34	40	note	note	PROPN
ftr-467	34	41	1	1	NUM
ftr-467	34	42	,	,	PUNCT
ftr-467	34	43	at	at	ADP
ftr-467	34	44	1128	1128	NUM
ftr-467	34	45	-	-	SYM
ftr-467	34	46	40	40	NUM
ftr-467	34	47	.	.	PUNCT
ftr-467	35	1	5	5	NUM
ftr-467	35	2	.	.	X
ftr-467	35	3	the	the	DET
ftr-467	35	4	most	most	ADV
ftr-467	35	5	famous	famous	ADJ
ftr-467	35	6	description	description	NOUN
ftr-467	35	7	of	of	ADP
ftr-467	35	8	the	the	DET
ftr-467	35	9	shs	shs	PROPN
ftr-467	35	10	tax	tax	NOUN
ftr-467	35	11	base	base	NOUN
ftr-467	35	12	is	be	AUX
ftr-467	35	13	the	the	DET
ftr-467	35	14	following	follow	VERB
ftr-467	35	15	:	:	PUNCT
ftr-467	35	16	"	"	PUNCT
ftr-467	35	17	personal	personal	ADJ
ftr-467	35	18	income	income	NOUN
ftr-467	35	19	may	may	AUX
ftr-467	35	20	be	be	AUX
ftr-467	35	21	defined	define	VERB
ftr-467	35	22	as	as	ADP
ftr-467	35	23	the	the	DET
ftr-467	35	24	algebraic	algebraic	ADJ
ftr-467	35	25	sum	sum	NOUN
ftr-467	35	26	of	of	ADP
ftr-467	35	27	(	(	PUNCT
ftr-467	35	28	1	1	X
ftr-467	35	29	)	)	PUNCT
ftr-467	35	30	the	the	DET
ftr-467	35	31	market	market	NOUN
ftr-467	35	32	value	value	NOUN
ftr-467	35	33	of	of	ADP
ftr-467	35	34	rights	right	NOUN
ftr-467	35	35	exercised	exercise	VERB
ftr-467	35	36	in	in	ADP
ftr-467	35	37	consumption	consumption	NOUN
ftr-467	35	38	and	and	CCONJ
ftr-467	35	39	(	(	PUNCT
ftr-467	35	40	2	2	X
ftr-467	35	41	)	)	PUNCT
ftr-467	35	42	the	the	DET
ftr-467	35	43	change	change	NOUN
ftr-467	35	44	in	in	ADP
ftr-467	35	45	the	the	DET
ftr-467	35	46	value	value	NOUN
ftr-467	35	47	of	of	ADP
ftr-467	35	48	the	the	DET
ftr-467	35	49	store	store	NOUN
ftr-467	35	50	of	of	ADP
ftr-467	35	51	property	property	NOUN
ftr-467	35	52	rights	right	NOUN
ftr-467	35	53	between	between	ADP
ftr-467	35	54	the	the	DET
ftr-467	35	55	beginning	beginning	NOUN
ftr-467	35	56	and	and	CCONJ
ftr-467	35	57	end	end	NOUN
ftr-467	35	58	of	of	ADP
ftr-467	35	59	the	the	DET
ftr-467	35	60	period	period	NOUN
ftr-467	35	61	in	in	ADP
ftr-467	35	62	question	question	NOUN
ftr-467	35	63	.	.	PUNCT
ftr-467	35	64	"	"	PUNCT
ftr-467	36	1	henry	henry	PROPN
ftr-467	36	2	c.	c.	PROPN
ftr-467	36	3	simons	simons	PROPN
ftr-467	36	4	,	,	PUNCT
ftr-467	36	5	personal	personal	ADJ
ftr-467	36	6	income	income	NOUN
ftr-467	36	7	taxation	taxation	NOUN
ftr-467	36	8	50	50	NUM
ftr-467	36	9	(	(	PUNCT
ftr-467	36	10	1938	1938	NUM
ftr-467	36	11	)	)	PUNCT
ftr-467	36	12	.	.	PUNCT
ftr-467	37	1	6	6	X
ftr-467	37	2	.	.	X
ftr-467	37	3	see	see	VERB
ftr-467	37	4	joseph	joseph	PROPN
ftr-467	37	5	m.	m.	PROPN
ftr-467	37	6	dodge	dodge	PROPN
ftr-467	37	7	et	et	PROPN
ftr-467	37	8	al	al	PROPN
ftr-467	37	9	.	.	PROPN
ftr-467	37	10	,	,	PUNCT
ftr-467	37	11	federal	federal	ADJ
ftr-467	37	12	income	income	NOUN
ftr-467	37	13	tax	tax	NOUN
ftr-467	37	14	:	:	PUNCT
ftr-467	37	15	doctrine	doctrine	NOUN
ftr-467	37	16	,	,	PUNCT
ftr-467	37	17	structure	structure	NOUN
ftr-467	37	18	and	and	CCONJ
ftr-467	37	19	policy	policy	NOUN
ftr-467	37	20	27	27	NUM
ftr-467	37	21	,	,	PUNCT
ftr-467	37	22	33	33	NUM
ftr-467	37	23	(	(	PUNCT
ftr-467	37	24	1995	1995	NUM
ftr-467	37	25	)	)	PUNCT
ftr-467	37	26	;	;	PUNCT
ftr-467	37	27	andrews	andrews	PROPN
ftr-467	37	28	,	,	PUNCT
ftr-467	37	29	supra	supra	PROPN
ftr-467	37	30	note	note	PROPN
ftr-467	37	31	1	1	NUM
ftr-467	37	32	,	,	PUNCT
ftr-467	37	33	at	at	ADP
ftr-467	37	34	1116	1116	NUM
ftr-467	37	35	.	.	PUNCT
ftr-467	38	1	7	7	X
ftr-467	38	2	.	.	X
ftr-467	38	3	kurtz	kurtz	PROPN
ftr-467	38	4	,	,	PUNCT
ftr-467	38	5	supra	supra	PROPN
ftr-467	38	6	note	note	NOUN
ftr-467	38	7	4	4	NUM
ftr-467	38	8	,	,	PUNCT
ftr-467	38	9	at	at	ADP
ftr-467	38	10	161	161	NUM
ftr-467	38	11	;	;	PUNCT
ftr-467	38	12	treasury	treasury	PROPN
ftr-467	38	13	i	i	PROPN
ftr-467	38	14	,	,	PUNCT
ftr-467	38	15	supra	supra	PROPN
ftr-467	38	16	note	note	NOUN
ftr-467	38	17	1	1	NUM
ftr-467	38	18	.	.	PUNCT
ftr-467	38	19	at	at	ADP
ftr-467	38	20	191	191	NUM
ftr-467	38	21	;	;	PUNCT
ftr-467	38	22	aba	aba	PROPN
ftr-467	38	23	,	,	PUNCT
ftr-467	38	24	sec	sec	PROPN
ftr-467	38	25	.	.	PROPN
ftr-467	38	26	of	of	ADP
ftr-467	38	27	tax'n	tax'n	NOUN
ftr-467	38	28	,	,	PUNCT
ftr-467	38	29	supra	supra	ADJ
ftr-467	38	30	note	note	NOUN
ftr-467	38	31	3	3	NUM
ftr-467	38	32	,	,	PUNCT
ftr-467	38	33	at	at	ADP
ftr-467	38	34	416	416	NUM
ftr-467	38	35	;	;	PUNCT
ftr-467	38	36	alvin	alvin	PROPN
ftr-467	38	37	c.	c.	PROPN
ftr-467	38	38	warren	warren	PROPN
ftr-467	38	39	,	,	PUNCT
ftr-467	38	40	jr	jr	PROPN
ftr-467	38	41	.	.	PROPN
ftr-467	38	42	,	,	PUNCT
ftr-467	38	43	would	would	AUX
ftr-467	38	44	a	a	DET
ftr-467	38	45	consumption	consumption	NOUN
ftr-467	38	46	tax	tax	NOUN
ftr-467	38	47	be	be	AUX
ftr-467	38	48	fairer	fair	ADJ
ftr-467	38	49	than	than	ADP
ftr-467	38	50	an	an	DET
ftr-467	38	51	income	income	NOUN
ftr-467	38	52	tax	tax	NOUN
ftr-467	38	53	?	?	PUNCT
ftr-467	38	54	,	,	PUNCT
ftr-467	38	55	89	89	NUM
ftr-467	38	56	yale	yale	PROPN
ftr-467	38	57	lj	lj	PROPN
ftr-467	38	58	.	.	PROPN
ftr-467	38	59	1081	1081	NUM
ftr-467	38	60	,	,	PUNCT
ftr-467	38	61	1084	1084	NUM
ftr-467	38	62	(	(	PUNCT
ftr-467	38	63	1980	1980	NUM
ftr-467	38	64	)	)	PUNCT
ftr-467	38	65	;	;	PUNCT
ftr-467	38	66	blueprints	blueprint	NOUN
ftr-467	38	67	,	,	PUNCT
ftr-467	38	68	supra	supra	PROPN
ftr-467	38	69	note	note	NOUN
ftr-467	38	70	1	1	NUM
ftr-467	38	71	.	.	PUNCT
ftr-467	39	1	at	at	ADP
ftr-467	39	2	2	2	NUM
ftr-467	39	3	,	,	PUNCT
ftr-467	39	4	113	113	NUM
ftr-467	39	5	.	.	PUNCT
ftr-467	40	1	"	"	PUNCT
ftr-467	40	2	the	the	DET
ftr-467	40	3	income	income	NOUN
ftr-467	40	4	-	-	PUNCT
ftr-467	40	5	versus	versus	ADP
ftr-467	40	6	-	-	PUNCT
ftr-467	40	7	consumption	consumption	NOUN
ftr-467	40	8	tax	tax	NOUN
ftr-467	40	9	debate	debate	NOUN
ftr-467	40	10	is	be	AUX
ftr-467	40	11	about	about	ADP
ftr-467	40	12	the	the	DET
ftr-467	40	13	treatment	treatment	NOUN
ftr-467	40	14	of	of	ADP
ftr-467	40	15	savings	saving	NOUN
ftr-467	40	16	.	.	PUNCT
ftr-467	40	17	"	"	PUNCT
ftr-467	41	1	mccaffery	mccaffery	NOUN
ftr-467	41	2	,	,	PUNCT
ftr-467	41	3	supra	supra	ADJ
ftr-467	41	4	note	note	NOUN
ftr-467	41	5	4	4	NUM
ftr-467	41	6	,	,	PUNCT
ftr-467	41	7	at	at	ADP
ftr-467	41	8	1155	1155	NUM
ftr-467	41	9	.	.	PUNCT
ftr-467	42	1	8	8	X
ftr-467	42	2	.	.	X
ftr-467	43	1	see	see	VERB
ftr-467	43	2	david	david	PROPN
ftr-467	43	3	f.	f.	PROPN
ftr-467	43	4	bradford	bradford	PROPN
ftr-467	43	5	,	,	PUNCT
ftr-467	43	6	untangling	untangle	VERB
ftr-467	43	7	the	the	DET
ftr-467	43	8	income	income	NOUN
ftr-467	43	9	tax	tax	NOUN
ftr-467	43	10	94	94	NUM
ftr-467	43	11	.	.	PUNCT
ftr-467	44	1	96	96	NUM
ftr-467	44	2	(	(	PUNCT
ftr-467	44	3	1986	1986	NUM
ftr-467	44	4	)	)	PUNCT
ftr-467	44	5	;	;	PUNCT
ftr-467	45	1	blueprints	blueprint	NOUN
ftr-467	45	2	,	,	PUNCT
ftr-467	45	3	supra	supra	PROPN
ftr-467	45	4	note	note	NOUN
ftr-467	45	5	1	1	NUM
ftr-467	45	6	,	,	PUNCT
ftr-467	45	7	at	at	ADP
ftr-467	45	8	119	119	NUM
ftr-467	45	9	-	-	SYM
ftr-467	45	10	20	20	NUM
ftr-467	45	11	;	;	PUNCT
ftr-467	45	12	andrews	andrews	PROPN
ftr-467	45	13	,	,	PUNCT
ftr-467	45	14	supra	supra	PROPN
ftr-467	45	15	note	note	PROPN
ftr-467	45	16	1	1	NUM
ftr-467	45	17	,	,	PUNCT
ftr-467	45	18	at	at	ADP
ftr-467	45	19	1149	1149	NUM
ftr-467	45	20	,	,	PUNCT
ftr-467	45	21	1151	1151	NUM
ftr-467	45	22	.	.	PUNCT
ftr-467	46	1	see	see	VERB
ftr-467	46	2	also	also	ADV
ftr-467	46	3	,	,	PUNCT
ftr-467	46	4	treasury	treasury	PROPN
ftr-467	46	5	1	1	NUM
ftr-467	46	6	,	,	PUNCT
ftr-467	46	7	supra	supra	ADJ
ftr-467	46	8	note	note	NOUN
ftr-467	46	9	1	1	NUM
ftr-467	46	10	,	,	PUNCT
ftr-467	46	11	at	at	ADP
ftr-467	46	12	191	191	NUM
ftr-467	46	13	;	;	PUNCT
ftr-467	46	14	aba	aba	PROPN
ftr-467	46	15	,	,	PUNCT
ftr-467	46	16	sec	sec	PROPN
ftr-467	46	17	.	.	PROPN
ftr-467	46	18	of	of	ADP
ftr-467	46	19	tax'n	tax'n	NOUN
ftr-467	46	20	,	,	PUNCT
ftr-467	46	21	supra	supra	ADJ
ftr-467	46	22	note	note	NOUN
ftr-467	46	23	3	3	NUM
ftr-467	46	24	,	,	PUNCT
ftr-467	46	25	at	at	ADP
ftr-467	46	26	419	419	NUM
ftr-467	46	27	.	.	PUNCT
ftr-467	47	1	9	9	NUM
ftr-467	47	2	.	.	X
ftr-467	47	3	alvin	alvin	PROPN
ftr-467	47	4	c.	c.	PROPN
ftr-467	47	5	warren	warren	PROPN
ftr-467	47	6	,	,	PUNCT
ftr-467	47	7	jr	jr	PROPN
ftr-467	47	8	.	.	PROPN
ftr-467	47	9	,	,	PUNCT
ftr-467	47	10	accelerated	accelerate	VERB
ftr-467	47	11	capital	capital	NOUN
ftr-467	47	12	recovery	recovery	NOUN
ftr-467	47	13	,	,	PUNCT
ftr-467	47	14	debt	debt	NOUN
ftr-467	47	15	,	,	PUNCT
ftr-467	47	16	and	and	CCONJ
ftr-467	47	17	tax	tax	NOUN
ftr-467	47	18	arbitrage	arbitrage	NOUN
ftr-467	47	19	,	,	PUNCT
ftr-467	47	20	38	38	NUM
ftr-467	47	21	tax	tax	NOUN
ftr-467	47	22	law	law	NOUN
ftr-467	47	23	.	.	PUNCT
ftr-467	48	1	549	549	NUM
ftr-467	48	2	,	,	PUNCT
ftr-467	48	3	557	557	NUM
ftr-467	48	4	(	(	PUNCT
ftr-467	48	5	1985	1985	NUM
ftr-467	48	6	)	)	PUNCT
ftr-467	48	7	;	;	PUNCT
ftr-467	48	8	blueprints	blueprint	NOUN
ftr-467	48	9	,	,	PUNCT
ftr-467	48	10	supra	supra	PROPN
ftr-467	48	11	note	note	VERB
ftr-467	48	12	i	i	PRON
ftr-467	48	13	,	,	PUNCT
ftr-467	48	14	at	at	ADP
ftr-467	48	15	3	3	NUM
ftr-467	48	16	,	,	PUNCT
ftr-467	48	17	64	64	NUM
ftr-467	48	18	,	,	PUNCT
ftr-467	48	19	133	133	NUM
ftr-467	48	20	;	;	PUNCT
ftr-467	48	21	stanley	stanley	PROPN
ftr-467	48	22	s.	s.	PROPN
ftr-467	48	23	surrey	surrey	PROPN
ftr-467	48	24	,	,	PUNCT
ftr-467	48	25	pathways	pathway	NOUN
ftr-467	48	26	to	to	PART
ftr-467	48	27	tax	tax	VERB
ftr-467	48	28	reform	reform	NOUN
ftr-467	48	29	20	20	NUM
ftr-467	48	30	-	-	SYM
ftr-467	48	31	21	21	NUM
ftr-467	48	32	,	,	PUNCT
ftr-467	48	33	259	259	NUM
ftr-467	48	34	(	(	PUNCT
ftr-467	48	35	1973	1973	NUM
ftr-467	48	36	)	)	PUNCT
ftr-467	48	37	.	.	PUNCT
ftr-467	49	1	see	see	VERB
ftr-467	49	2	also	also	ADV
ftr-467	49	3	simons	simon	NOUN
ftr-467	49	4	,	,	PUNCT
ftr-467	49	5	supra	supra	PROPN
ftr-467	49	6	note	note	NOUN
ftr-467	49	7	5	5	NUM
ftr-467	49	8	,	,	PUNCT
ftr-467	49	9	at	at	ADP
ftr-467	49	10	54	54	NUM
ftr-467	49	11	.	.	PUNCT
ftr-467	49	12	19971	19971	NUM
ftr-467	50	1	florida	florida	PROPN
ftr-467	50	2	tax	tax	PROPN
ftr-467	50	3	review	review	NOUN
ftr-467	50	4	business	business	NOUN
ftr-467	50	5	and	and	CCONJ
ftr-467	50	6	investment	investment	NOUN
ftr-467	50	7	interest	interest	NOUN
ftr-467	50	8	expenses	expense	NOUN
ftr-467	50	9	would	would	AUX
ftr-467	50	10	be	be	AUX
ftr-467	50	11	treated	treat	VERB
ftr-467	50	12	identically	identically	ADV
ftr-467	50	13	under	under	ADP
ftr-467	50	14	a	a	DET
ftr-467	50	15	cash	cash	NOUN
ftr-467	50	16	-	-	PUNCT
ftr-467	50	17	flow	flow	NOUN
ftr-467	50	18	consumption	consumption	NOUN
ftr-467	50	19	tax	tax	NOUN
ftr-467	50	20	and	and	CCONJ
ftr-467	50	21	an	an	DET
ftr-467	50	22	shs	shs	NOUN
ftr-467	50	23	tax	tax	NOUN
ftr-467	50	24	.	.	PUNCT
ftr-467	51	1	but	but	CCONJ
ftr-467	51	2	they	they	PRON
ftr-467	51	3	are	be	AUX
ftr-467	51	4	not	not	PART
ftr-467	51	5	.	.	PUNCT
ftr-467	52	1	this	this	DET
ftr-467	52	2	article	article	NOUN
ftr-467	52	3	will	will	AUX
ftr-467	52	4	investigate	investigate	VERB
ftr-467	52	5	why	why	SCONJ
ftr-467	52	6	the	the	DET
ftr-467	52	7	shs	shs	NOUN
ftr-467	52	8	tax	tax	NOUN
ftr-467	52	9	and	and	CCONJ
ftr-467	52	10	the	the	DET
ftr-467	52	11	cash	cash	NOUN
ftr-467	52	12	-	-	PUNCT
ftr-467	52	13	flow	flow	NOUN
ftr-467	52	14	consumption	consumption	NOUN
ftr-467	52	15	tax	tax	NOUN
ftr-467	52	16	take	take	VERB
ftr-467	52	17	different	different	ADJ
ftr-467	52	18	structural	structural	ADJ
ftr-467	52	19	approaches	approach	NOUN
ftr-467	52	20	to	to	ADP
ftr-467	52	21	the	the	DET
ftr-467	52	22	treatment	treatment	NOUN
ftr-467	52	23	of	of	ADP
ftr-467	52	24	business	business	NOUN
ftr-467	52	25	and	and	CCONJ
ftr-467	52	26	investment	investment	NOUN
ftr-467	52	27	interest	interest	NOUN
ftr-467	52	28	outlays	outlay	NOUN
ftr-467	52	29	in	in	ADP
ftr-467	52	30	spite	spite	NOUN
ftr-467	52	31	of	of	ADP
ftr-467	52	32	the	the	DET
ftr-467	52	33	fact	fact	NOUN
ftr-467	52	34	that	that	SCONJ
ftr-467	52	35	both	both	DET
ftr-467	52	36	systems	system	NOUN
ftr-467	52	37	share	share	VERB
ftr-467	52	38	the	the	DET
ftr-467	52	39	general	general	ADJ
ftr-467	52	40	objective	objective	NOUN
ftr-467	52	41	of	of	ADP
ftr-467	52	42	removing	remove	VERB
ftr-467	52	43	current	current	ADJ
ftr-467	52	44	business	business	NOUN
ftr-467	52	45	and	and	CCONJ
ftr-467	52	46	investment	investment	NOUN
ftr-467	52	47	costs	cost	NOUN
ftr-467	52	48	from	from	ADP
ftr-467	52	49	the	the	DET
ftr-467	52	50	tax	tax	NOUN
ftr-467	52	51	base	base	NOUN
ftr-467	52	52	.	.	PUNCT
ftr-467	52	53	'	'	PUNCT
ftr-467	53	1	hi	hi	INTJ
ftr-467	53	2	.	.	PUNCT
ftr-467	53	3	cash	cash	NOUN
ftr-467	53	4	-	-	PUNCT
ftr-467	53	5	flow	flow	NOUN
ftr-467	53	6	consumption	consumption	NOUN
ftr-467	53	7	tax	tax	NOUN
ftr-467	53	8	treatment	treatment	NOUN
ftr-467	53	9	of	of	ADP
ftr-467	53	10	business	business	NOUN
ftr-467	53	11	and	and	CCONJ
ftr-467	53	12	investment	investment	NOUN
ftr-467	53	13	interest	interest	NOUN
ftr-467	53	14	expense	expense	NOUN
ftr-467	53	15	the	the	DET
ftr-467	53	16	relevant	relevant	ADJ
ftr-467	53	17	literature	literature	NOUN
ftr-467	53	18	uniformly	uniformly	ADV
ftr-467	53	19	concludes	conclude	VERB
ftr-467	53	20	that	that	SCONJ
ftr-467	53	21	there	there	PRON
ftr-467	53	22	are	be	VERB
ftr-467	53	23	two	two	NUM
ftr-467	53	24	theoretically	theoretically	ADV
ftr-467	53	25	correct	correct	ADJ
ftr-467	53	26	,	,	PUNCT
ftr-467	53	27	economically	economically	ADV
ftr-467	53	28	equivalent	equivalent	ADJ
ftr-467	53	29	methods	method	NOUN
ftr-467	53	30	for	for	ADP
ftr-467	53	31	handling	handle	VERB
ftr-467	53	32	interest	interest	NOUN
ftr-467	53	33	expense	expense	NOUN
ftr-467	53	34	under	under	ADP
ftr-467	53	35	a	a	DET
ftr-467	53	36	cash	cash	NOUN
ftr-467	53	37	-	-	PUNCT
ftr-467	53	38	flow	flow	NOUN
ftr-467	53	39	consumption	consumption	NOUN
ftr-467	53	40	tax-(l	tax-(l	PROPN
ftr-467	53	41	)	)	PUNCT
ftr-467	53	42	give	give	VERB
ftr-467	53	43	the	the	DET
ftr-467	53	44	debtor	debtor	NOUN
ftr-467	53	45	a	a	DET
ftr-467	53	46	deduction	deduction	NOUN
ftr-467	53	47	for	for	ADP
ftr-467	53	48	both	both	PRON
ftr-467	53	49	interest	interest	NOUN
ftr-467	53	50	expense	expense	NOUN
ftr-467	53	51	and	and	CCONJ
ftr-467	53	52	principal	principal	ADJ
ftr-467	53	53	payments	payment	NOUN
ftr-467	53	54	if	if	SCONJ
ftr-467	53	55	the	the	DET
ftr-467	53	56	borrowed	borrow	VERB
ftr-467	53	57	funds	fund	NOUN
ftr-467	53	58	are	be	AUX
ftr-467	53	59	included	include	VERB
ftr-467	53	60	in	in	ADP
ftr-467	53	61	the	the	DET
ftr-467	53	62	debtor	debtor	NOUN
ftr-467	53	63	's	's	PART
ftr-467	53	64	tax	tax	NOUN
ftr-467	53	65	base	base	NOUN
ftr-467	53	66	(	(	PUNCT
ftr-467	53	67	the	the	DET
ftr-467	53	68	inclusion	inclusion	NOUN
ftr-467	53	69	/	/	SYM
ftr-467	53	70	deduction	deduction	NOUN
ftr-467	53	71	approach	approach	NOUN
ftr-467	53	72	)	)	PUNCT
ftr-467	53	73	and	and	CCONJ
ftr-467	53	74	(	(	PUNCT
ftr-467	53	75	2	2	X
ftr-467	53	76	)	)	PUNCT
ftr-467	53	77	deny	deny	VERB
ftr-467	53	78	the	the	DET
ftr-467	53	79	debtor	debtor	NOUN
ftr-467	53	80	a	a	DET
ftr-467	53	81	deduction	deduction	NOUN
ftr-467	53	82	for	for	ADP
ftr-467	53	83	both	both	PRON
ftr-467	53	84	interest	interest	NOUN
ftr-467	53	85	expense	expense	NOUN
ftr-467	53	86	and	and	CCONJ
ftr-467	53	87	principal	principal	ADJ
ftr-467	53	88	payments	payment	NOUN
ftr-467	53	89	if	if	SCONJ
ftr-467	53	90	the	the	DET
ftr-467	53	91	borrowed	borrow	VERB
ftr-467	53	92	funds	fund	NOUN
ftr-467	53	93	are	be	AUX
ftr-467	53	94	excluded	exclude	VERB
ftr-467	53	95	from	from	ADP
ftr-467	53	96	the	the	DET
ftr-467	53	97	tax	tax	NOUN
ftr-467	53	98	base	base	NOUN
ftr-467	53	99	(	(	PUNCT
ftr-467	53	100	the	the	DET
ftr-467	53	101	exclusion	exclusion	NOUN
ftr-467	53	102	/	/	SYM
ftr-467	53	103	no	no	DET
ftr-467	53	104	deduction	deduction	NOUN
ftr-467	53	105	alternative	alternative	NOUN
ftr-467	53	106	)	)	PUNCT
ftr-467	53	107	.	.	PUNCT
ftr-467	53	108	"	"	PUNCT
ftr-467	54	1	at	at	ADP
ftr-467	54	2	the	the	DET
ftr-467	54	3	theoretical	theoretical	ADJ
ftr-467	54	4	level	level	NOUN
ftr-467	54	5	,	,	PUNCT
ftr-467	54	6	at	at	ADP
ftr-467	54	7	least	least	ADJ
ftr-467	54	8	,	,	PUNCT
ftr-467	54	9	these	these	DET
ftr-467	54	10	alternatives	alternative	NOUN
ftr-467	54	11	are	be	AUX
ftr-467	54	12	regarded	regard	VERB
ftr-467	54	13	as	as	ADP
ftr-467	54	14	applicable	applicable	ADJ
ftr-467	54	15	regardless	regardless	ADV
ftr-467	54	16	of	of	ADP
ftr-467	54	17	whether	whether	SCONJ
ftr-467	54	18	the	the	DET
ftr-467	54	19	borrowed	borrow	VERB
ftr-467	54	20	money	money	NOUN
ftr-467	54	21	is	be	AUX
ftr-467	54	22	put	put	VERB
ftr-467	54	23	to	to	ADP
ftr-467	54	24	a	a	DET
ftr-467	54	25	personal	personal	ADJ
ftr-467	54	26	use	use	NOUN
ftr-467	54	27	or	or	CCONJ
ftr-467	54	28	applied	apply	VERB
ftr-467	54	29	to	to	ADP
ftr-467	54	30	an	an	DET
ftr-467	54	31	income	income	NOUN
ftr-467	54	32	-	-	PUNCT
ftr-467	54	33	producing	produce	VERB
ftr-467	54	34	activity	activity	NOUN
ftr-467	54	35	.	.	PUNCT
ftr-467	54	36	"	"	PUNCT
ftr-467	55	1	10	10	NUM
ftr-467	55	2	.	.	PUNCT
ftr-467	56	1	this	this	DET
ftr-467	56	2	article	article	NOUN
ftr-467	56	3	does	do	AUX
ftr-467	56	4	not	not	PART
ftr-467	56	5	address	address	VERB
ftr-467	56	6	the	the	DET
ftr-467	56	7	issue	issue	NOUN
ftr-467	56	8	of	of	ADP
ftr-467	56	9	whether	whether	SCONJ
ftr-467	56	10	an	an	DET
ftr-467	56	11	shs	shs	NOUN
ftr-467	56	12	tax	tax	NOUN
ftr-467	56	13	should	should	AUX
ftr-467	56	14	allow	allow	VERB
ftr-467	56	15	a	a	DET
ftr-467	56	16	deduction	deduction	NOUN
ftr-467	56	17	for	for	ADP
ftr-467	56	18	interest	interest	NOUN
ftr-467	56	19	on	on	ADP
ftr-467	56	20	debt	debt	NOUN
ftr-467	56	21	incurred	incur	VERB
ftr-467	56	22	to	to	PART
ftr-467	56	23	finance	finance	VERB
ftr-467	56	24	personal	personal	ADJ
ftr-467	56	25	consumption	consumption	NOUN
ftr-467	56	26	.	.	PUNCT
ftr-467	57	1	with	with	ADP
ftr-467	57	2	respect	respect	NOUN
ftr-467	57	3	to	to	ADP
ftr-467	57	4	that	that	DET
ftr-467	57	5	controversy	controversy	NOUN
ftr-467	57	6	,	,	PUNCT
ftr-467	57	7	see	see	VERB
ftr-467	57	8	,	,	PUNCT
ftr-467	57	9	e.g.	e.g.	ADV
ftr-467	57	10	,	,	PUNCT
ftr-467	57	11	kurtz	kurtz	PROPN
ftr-467	57	12	,	,	PUNCT
ftr-467	57	13	supra	supra	PROPN
ftr-467	57	14	note	note	PROPN
ftr-467	57	15	4	4	NUM
ftr-467	57	16	;	;	PUNCT
ftr-467	57	17	marvin	marvin	PROPN
ftr-467	57	18	a.	a.	PROPN
ftr-467	57	19	chirelstein	chirelstein	PROPN
ftr-467	57	20	,	,	PUNCT
ftr-467	57	21	federal	federal	ADJ
ftr-467	57	22	income	income	NOUN
ftr-467	57	23	taxation	taxation	NOUN
ftr-467	57	24	:	:	PUNCT
ftr-467	57	25	a	a	DET
ftr-467	57	26	guide	guide	NOUN
ftr-467	57	27	to	to	ADP
ftr-467	57	28	the	the	DET
ftr-467	57	29	leading	lead	VERB
ftr-467	57	30	cases	case	NOUN
ftr-467	57	31	and	and	CCONJ
ftr-467	57	32	concepts	concept	VERB
ftr-467	57	33	164	164	NUM
ftr-467	57	34	-	-	SYM
ftr-467	57	35	69	69	NUM
ftr-467	57	36	(	(	PUNCT
ftr-467	57	37	7th	7th	ADJ
ftr-467	57	38	ed	ed	NOUN
ftr-467	57	39	.	.	PROPN
ftr-467	57	40	1994	1994	NUM
ftr-467	57	41	)	)	PUNCT
ftr-467	57	42	;	;	PUNCT
ftr-467	57	43	stanley	stanley	PROPN
ftr-467	57	44	a.	a.	PROPN
ftr-467	57	45	koppelman	koppelman	PROPN
ftr-467	57	46	,	,	PUNCT
ftr-467	57	47	personal	personal	ADJ
ftr-467	57	48	deductions	deduction	NOUN
ftr-467	57	49	under	under	ADP
ftr-467	57	50	an	an	DET
ftr-467	57	51	ideal	ideal	ADJ
ftr-467	57	52	income	income	NOUN
ftr-467	57	53	tax	tax	NOUN
ftr-467	57	54	,	,	PUNCT
ftr-467	57	55	43	43	NUM
ftr-467	57	56	tax	tax	NOUN
ftr-467	57	57	l.	l.	PROPN
ftr-467	57	58	rev	rev	PROPN
ftr-467	57	59	.	.	PROPN
ftr-467	57	60	679	679	NUM
ftr-467	57	61	,	,	PUNCT
ftr-467	57	62	713	713	NUM
ftr-467	57	63	-	-	SYM
ftr-467	57	64	28	28	NUM
ftr-467	57	65	(	(	PUNCT
ftr-467	57	66	1988	1988	NUM
ftr-467	57	67	)	)	PUNCT
ftr-467	57	68	;	;	PUNCT
ftr-467	58	1	william	william	PROPN
ftr-467	58	2	d.	d.	PROPN
ftr-467	58	3	andrews	andrews	PROPN
ftr-467	58	4	,	,	PUNCT
ftr-467	58	5	personal	personal	ADJ
ftr-467	58	6	deductions	deduction	NOUN
ftr-467	58	7	in	in	ADP
ftr-467	58	8	an	an	DET
ftr-467	58	9	ideal	ideal	ADJ
ftr-467	58	10	income	income	NOUN
ftr-467	58	11	tax	tax	NOUN
ftr-467	58	12	,	,	PUNCT
ftr-467	58	13	86	86	NUM
ftr-467	58	14	harv	harv	NOUN
ftr-467	58	15	.	.	PUNCT
ftr-467	59	1	l.	l.	PROPN
ftr-467	59	2	rev	rev	PROPN
ftr-467	59	3	.	.	PROPN
ftr-467	59	4	309	309	NUM
ftr-467	59	5	,	,	PUNCT
ftr-467	59	6	376	376	NUM
ftr-467	59	7	(	(	PUNCT
ftr-467	59	8	1972	1972	NUM
ftr-467	59	9	)	)	PUNCT
ftr-467	59	10	.	.	PUNCT
ftr-467	60	1	nor	nor	CCONJ
ftr-467	60	2	does	do	AUX
ftr-467	60	3	this	this	DET
ftr-467	60	4	article	article	NOUN
ftr-467	60	5	address	address	VERB
ftr-467	60	6	the	the	DET
ftr-467	60	7	controversy	controversy	NOUN
ftr-467	60	8	over	over	ADP
ftr-467	60	9	whether	whether	SCONJ
ftr-467	60	10	interest	interest	NOUN
ftr-467	60	11	expense	expense	NOUN
ftr-467	60	12	incurred	incur	VERB
ftr-467	60	13	on	on	ADP
ftr-467	60	14	debt	debt	NOUN
ftr-467	60	15	related	relate	VERB
ftr-467	60	16	to	to	ADP
ftr-467	60	17	tax	tax	NOUN
ftr-467	60	18	favored	favor	VERB
ftr-467	60	19	income	income	NOUN
ftr-467	60	20	should	should	AUX
ftr-467	60	21	be	be	AUX
ftr-467	60	22	deductible	deductible	ADJ
ftr-467	60	23	under	under	ADP
ftr-467	60	24	an	an	DET
ftr-467	60	25	shs	shs	NOUN
ftr-467	60	26	tax	tax	NOUN
ftr-467	60	27	against	against	ADP
ftr-467	60	28	only	only	ADV
ftr-467	60	29	the	the	DET
ftr-467	60	30	favored	favor	VERB
ftr-467	60	31	income	income	NOUN
ftr-467	60	32	.	.	PUNCT
ftr-467	61	1	see	see	VERB
ftr-467	61	2	,	,	PUNCT
ftr-467	61	3	e.g.	e.g.	ADV
ftr-467	61	4	,	,	PUNCT
ftr-467	61	5	chirelstein	chirelstein	PROPN
ftr-467	61	6	,	,	PUNCT
ftr-467	61	7	supra	supra	PROPN
ftr-467	61	8	,	,	PUNCT
ftr-467	61	9	at	at	ADP
ftr-467	61	10	130	130	NUM
ftr-467	61	11	-	-	SYM
ftr-467	61	12	33	33	NUM
ftr-467	61	13	;	;	PUNCT
ftr-467	61	14	calvin	calvin	PROPN
ftr-467	61	15	h.	h.	PROPN
ftr-467	61	16	johnson	johnson	PROPN
ftr-467	61	17	,	,	PUNCT
ftr-467	61	18	is	be	AUX
ftr-467	61	19	an	an	DET
ftr-467	61	20	interest	interest	NOUN
ftr-467	61	21	deduction	deduction	NOUN
ftr-467	61	22	inevitable	inevitable	ADJ
ftr-467	61	23	?	?	PUNCT
ftr-467	62	1	,	,	PUNCT
ftr-467	62	2	6	6	NUM
ftr-467	62	3	va	va	NOUN
ftr-467	62	4	.	.	PUNCT
ftr-467	63	1	tax	tax	PROPN
ftr-467	63	2	rev	rev	PROPN
ftr-467	63	3	.	.	PROPN
ftr-467	63	4	123	123	NUM
ftr-467	63	5	(	(	PUNCT
ftr-467	63	6	1986	1986	NUM
ftr-467	63	7	)	)	PUNCT
ftr-467	63	8	;	;	PUNCT
ftr-467	63	9	surrey	surrey	PROPN
ftr-467	63	10	,	,	PUNCT
ftr-467	63	11	supra	supra	ADJ
ftr-467	63	12	note	note	NOUN
ftr-467	63	13	9	9	NUM
ftr-467	63	14	,	,	PUNCT
ftr-467	63	15	at	at	ADP
ftr-467	63	16	259	259	NUM
ftr-467	63	17	-	-	SYM
ftr-467	63	18	63	63	NUM
ftr-467	63	19	.	.	PUNCT
ftr-467	64	1	11	11	NUM
ftr-467	64	2	.	.	PUNCT
ftr-467	65	1	kurtz	kurtz	PROPN
ftr-467	65	2	,	,	PUNCT
ftr-467	65	3	supra	supra	PROPN
ftr-467	65	4	note	note	NOUN
ftr-467	65	5	4	4	NUM
ftr-467	65	6	,	,	PUNCT
ftr-467	65	7	at	at	ADP
ftr-467	65	8	164	164	NUM
ftr-467	65	9	;	;	PUNCT
ftr-467	65	10	warren	warren	PROPN
ftr-467	65	11	,	,	PUNCT
ftr-467	65	12	supra	supra	PROPN
ftr-467	65	13	note	note	NOUN
ftr-467	65	14	9	9	NUM
ftr-467	65	15	,	,	PUNCT
ftr-467	65	16	at	at	ADP
ftr-467	65	17	553	553	NUM
ftr-467	65	18	n.16	n.16	NUM
ftr-467	65	19	;	;	PUNCT
ftr-467	65	20	aba	aba	PROPN
ftr-467	65	21	,	,	PUNCT
ftr-467	65	22	sec	sec	PROPN
ftr-467	65	23	.	.	PROPN
ftr-467	65	24	of	of	ADP
ftr-467	65	25	tax'n	tax'n	NOUN
ftr-467	65	26	,	,	PUNCT
ftr-467	65	27	supra	supra	ADJ
ftr-467	65	28	note	note	NOUN
ftr-467	65	29	3	3	NUM
ftr-467	65	30	,	,	PUNCT
ftr-467	65	31	at	at	ADP
ftr-467	65	32	417	417	NUM
ftr-467	65	33	-	-	SYM
ftr-467	65	34	18	18	NUM
ftr-467	65	35	;	;	PUNCT
ftr-467	65	36	blueprints	blueprint	NOUN
ftr-467	65	37	,	,	PUNCT
ftr-467	65	38	supra	supra	PROPN
ftr-467	65	39	note	note	NOUN
ftr-467	65	40	1	1	NUM
ftr-467	65	41	,	,	PUNCT
ftr-467	65	42	at	at	ADP
ftr-467	65	43	124	124	NUM
ftr-467	65	44	-	-	SYM
ftr-467	65	45	25	25	NUM
ftr-467	65	46	,	,	PUNCT
ftr-467	65	47	135	135	NUM
ftr-467	65	48	;	;	PUNCT
ftr-467	65	49	graetz	graetz	NOUN
ftr-467	65	50	,	,	PUNCT
ftr-467	65	51	supra	supra	PROPN
ftr-467	65	52	note	note	NOUN
ftr-467	65	53	2	2	NUM
ftr-467	65	54	,	,	PUNCT
ftr-467	65	55	at	at	ADP
ftr-467	65	56	1600	1600	NUM
ftr-467	65	57	,	,	PUNCT
ftr-467	65	58	1618	1618	NUM
ftr-467	65	59	-	-	SYM
ftr-467	65	60	19	19	NUM
ftr-467	65	61	;	;	PUNCT
ftr-467	65	62	andrews	andrews	PROPN
ftr-467	65	63	,	,	PUNCT
ftr-467	65	64	supra	supra	PROPN
ftr-467	65	65	note	note	PROPN
ftr-467	65	66	1	1	NUM
ftr-467	65	67	,	,	PUNCT
ftr-467	65	68	at	at	ADP
ftr-467	65	69	1137	1137	NUM
ftr-467	65	70	,	,	PUNCT
ftr-467	65	71	1154	1154	NUM
ftr-467	65	72	-	-	SYM
ftr-467	65	73	55	55	NUM
ftr-467	65	74	.	.	PUNCT
ftr-467	66	1	it	it	PRON
ftr-467	66	2	must	must	AUX
ftr-467	66	3	be	be	AUX
ftr-467	66	4	noted	note	VERB
ftr-467	66	5	,	,	PUNCT
ftr-467	66	6	however	however	ADV
ftr-467	66	7	,	,	PUNCT
ftr-467	66	8	that	that	SCONJ
ftr-467	66	9	the	the	DET
ftr-467	66	10	theoretical	theoretical	ADJ
ftr-467	66	11	equivalence	equivalence	NOUN
ftr-467	66	12	of	of	ADP
ftr-467	66	13	these	these	DET
ftr-467	66	14	two	two	NUM
ftr-467	66	15	methods	method	NOUN
ftr-467	66	16	for	for	ADP
ftr-467	66	17	handling	handle	VERB
ftr-467	66	18	debt	debt	NOUN
ftr-467	66	19	under	under	ADP
ftr-467	66	20	a	a	DET
ftr-467	66	21	cash	cash	NOUN
ftr-467	66	22	-	-	PUNCT
ftr-467	66	23	flow	flow	NOUN
ftr-467	66	24	tax	tax	NOUN
ftr-467	66	25	is	be	AUX
ftr-467	66	26	dependent	dependent	ADJ
ftr-467	66	27	on	on	ADP
ftr-467	66	28	conditions	condition	NOUN
ftr-467	66	29	,	,	PUNCT
ftr-467	66	30	such	such	ADJ
ftr-467	66	31	as	as	ADP
ftr-467	66	32	constant	constant	ADJ
ftr-467	66	33	tax	tax	NOUN
ftr-467	66	34	rates	rate	NOUN
ftr-467	66	35	,	,	PUNCT
ftr-467	66	36	that	that	PRON
ftr-467	66	37	may	may	AUX
ftr-467	66	38	not	not	PART
ftr-467	66	39	always	always	ADV
ftr-467	66	40	exist	exist	VERB
ftr-467	66	41	in	in	ADP
ftr-467	66	42	the	the	DET
ftr-467	66	43	real	real	ADJ
ftr-467	66	44	,	,	PUNCT
ftr-467	66	45	nontheoretical	nontheoretical	ADJ
ftr-467	66	46	world	world	NOUN
ftr-467	66	47	.	.	PUNCT
ftr-467	67	1	see	see	VERB
ftr-467	67	2	generally	generally	ADV
ftr-467	67	3	warren	warren	PROPN
ftr-467	67	4	,	,	PUNCT
ftr-467	67	5	supra	supra	PROPN
ftr-467	67	6	note	note	NOUN
ftr-467	67	7	9	9	NUM
ftr-467	67	8	,	,	PUNCT
ftr-467	67	9	at	at	ADP
ftr-467	67	10	551	551	NUM
ftr-467	67	11	-	-	SYM
ftr-467	67	12	52	52	NUM
ftr-467	67	13	;	;	PUNCT
ftr-467	67	14	aba	aba	PROPN
ftr-467	67	15	,	,	PUNCT
ftr-467	67	16	sec	sec	PROPN
ftr-467	67	17	.	.	PROPN
ftr-467	67	18	of	of	ADP
ftr-467	67	19	tax'n	tax'n	NOUN
ftr-467	67	20	,	,	PUNCT
ftr-467	67	21	supra	supra	ADJ
ftr-467	67	22	note	note	NOUN
ftr-467	67	23	3	3	NUM
ftr-467	67	24	,	,	PUNCT
ftr-467	67	25	at	at	ADP
ftr-467	67	26	418	418	NUM
ftr-467	67	27	;	;	PUNCT
ftr-467	67	28	graetz	graetz	NOUN
ftr-467	67	29	,	,	PUNCT
ftr-467	67	30	supra	supra	PROPN
ftr-467	67	31	note	note	NOUN
ftr-467	67	32	2	2	NUM
ftr-467	67	33	,	,	PUNCT
ftr-467	67	34	at	at	ADP
ftr-467	67	35	1600	1600	NUM
ftr-467	67	36	,	,	PUNCT
ftr-467	67	37	1602	1602	NUM
ftr-467	67	38	.	.	PUNCT
ftr-467	68	1	nevertheless	nevertheless	ADV
ftr-467	68	2	,	,	PUNCT
ftr-467	68	3	this	this	DET
ftr-467	68	4	caveat	caveat	NOUN
ftr-467	68	5	is	be	AUX
ftr-467	68	6	not	not	PART
ftr-467	68	7	discussed	discuss	VERB
ftr-467	68	8	herein	herein	NOUN
ftr-467	68	9	because	because	SCONJ
ftr-467	68	10	this	this	DET
ftr-467	68	11	article	article	NOUN
ftr-467	68	12	focuses	focus	VERB
ftr-467	68	13	on	on	ADP
ftr-467	68	14	whether	whether	SCONJ
ftr-467	68	15	doctrines	doctrine	NOUN
ftr-467	68	16	applicable	applicable	ADJ
ftr-467	68	17	to	to	ADP
ftr-467	68	18	a	a	DET
ftr-467	68	19	perfectly	perfectly	ADV
ftr-467	68	20	functioning	function	VERB
ftr-467	68	21	cash	cash	NOUN
ftr-467	68	22	-	-	PUNCT
ftr-467	68	23	flow	flow	NOUN
ftr-467	68	24	consumption	consumption	NOUN
ftr-467	68	25	tax	tax	NOUN
ftr-467	68	26	demonstrate	demonstrate	NOUN
ftr-467	68	27	that	that	SCONJ
ftr-467	68	28	business	business	NOUN
ftr-467	68	29	and	and	CCONJ
ftr-467	68	30	investment	investment	NOUN
ftr-467	68	31	interest	interest	NOUN
ftr-467	68	32	should	should	AUX
ftr-467	68	33	be	be	AUX
ftr-467	68	34	nondeductible	nondeductible	ADJ
ftr-467	68	35	under	under	ADP
ftr-467	68	36	an	an	DET
ftr-467	68	37	shs	shs	NOUN
ftr-467	68	38	tax	tax	NOUN
ftr-467	68	39	.	.	PUNCT
ftr-467	69	1	12	12	NUM
ftr-467	69	2	.	.	PUNCT
ftr-467	70	1	see	see	VERB
ftr-467	70	2	authorities	authority	NOUN
ftr-467	70	3	cited	cite	VERB
ftr-467	70	4	supra	supra	PROPN
ftr-467	70	5	note	note	PROPN
ftr-467	70	6	11	11	NUM
ftr-467	70	7	.	.	PUNCT
ftr-467	71	1	[	[	X
ftr-467	71	2	vol	vol	NOUN
ftr-467	71	3	3:8	3:8	NUM
ftr-467	71	4	disparate	disparate	ADJ
ftr-467	71	5	treatment	treatment	NOUN
ftr-467	71	6	of	of	ADP
ftr-467	71	7	business	business	NOUN
ftr-467	71	8	&	&	CCONJ
ftr-467	71	9	investment	investment	NOUN
ftr-467	71	10	erpense	erpense	NOUN
ftr-467	71	11	interest	interest	NOUN
ftr-467	71	12	m.	m.	NOUN
ftr-467	71	13	shs	shs	PROPN
ftr-467	71	14	treatment	treatment	NOUN
ftr-467	71	15	of	of	ADP
ftr-467	71	16	business	business	NOUN
ftr-467	71	17	and	and	CCONJ
ftr-467	71	18	investment	investment	NOUN
ftr-467	71	19	interest	interest	NOUN
ftr-467	71	20	expense	expense	NOUN
ftr-467	71	21	an	an	DET
ftr-467	71	22	shs	shs	NOUN
ftr-467	71	23	regime	regime	NOUN
ftr-467	71	24	provides	provide	VERB
ftr-467	71	25	a	a	DET
ftr-467	71	26	sharp	sharp	ADJ
ftr-467	71	27	contrast	contrast	NOUN
ftr-467	71	28	to	to	ADP
ftr-467	71	29	the	the	DET
ftr-467	71	30	cash	cash	NOUN
ftr-467	71	31	-	-	PUNCT
ftr-467	71	32	flow	flow	NOUN
ftr-467	71	33	consumption	consumption	NOUN
ftr-467	71	34	tax	tax	NOUN
ftr-467	71	35	's	's	PART
ftr-467	71	36	alternatives	alternative	NOUN
ftr-467	71	37	for	for	ADP
ftr-467	71	38	handling	handle	VERB
ftr-467	71	39	business	business	NOUN
ftr-467	71	40	and	and	CCONJ
ftr-467	71	41	investment	investment	NOUN
ftr-467	71	42	interest	interest	NOUN
ftr-467	71	43	expense	expense	NOUN
ftr-467	71	44	.	.	PUNCT
ftr-467	72	1	first	first	ADV
ftr-467	72	2	,	,	PUNCT
ftr-467	72	3	an	an	DET
ftr-467	72	4	shs	shs	NOUN
ftr-467	72	5	tax	tax	NOUN
ftr-467	72	6	does	do	AUX
ftr-467	72	7	not	not	PART
ftr-467	72	8	have	have	VERB
ftr-467	72	9	alternative	alternative	ADJ
ftr-467	72	10	methods	method	NOUN
ftr-467	72	11	.	.	PUNCT
ftr-467	73	1	there	there	PRON
ftr-467	73	2	is	be	VERB
ftr-467	73	3	only	only	ADV
ftr-467	73	4	one	one	NUM
ftr-467	73	5	shs	shs	NOUN
ftr-467	73	6	approach	approach	NOUN
ftr-467	73	7	to	to	ADP
ftr-467	73	8	business	business	NOUN
ftr-467	73	9	and	and	CCONJ
ftr-467	73	10	investment	investment	NOUN
ftr-467	73	11	interest	interest	NOUN
ftr-467	73	12	outlays	outlay	NOUN
ftr-467	73	13	.	.	PUNCT
ftr-467	74	1	under	under	ADP
ftr-467	74	2	this	this	DET
ftr-467	74	3	single	single	ADJ
ftr-467	74	4	approach	approach	NOUN
ftr-467	74	5	,	,	PUNCT
ftr-467	74	6	genuinely	genuinely	ADV
ftr-467	74	7	borrowed	borrow	VERB
ftr-467	74	8	amounts	amount	NOUN
ftr-467	74	9	are	be	AUX
ftr-467	74	10	never	never	ADV
ftr-467	74	11	included	include	VERB
ftr-467	74	12	in	in	ADP
ftr-467	74	13	the	the	DET
ftr-467	74	14	tax	tax	NOUN
ftr-467	74	15	base	base	NOUN
ftr-467	74	16	3	3	NUM
ftr-467	75	1	but	but	CCONJ
ftr-467	75	2	the	the	DET
ftr-467	75	3	related	relate	VERB
ftr-467	75	4	interest	interest	NOUN
ftr-467	75	5	expense	expense	NOUN
ftr-467	75	6	is	be	AUX
ftr-467	75	7	,	,	PUNCT
ftr-467	75	8	nevertheless	nevertheless	ADV
ftr-467	75	9	,	,	PUNCT
ftr-467	75	10	deductible	deductible	ADJ
ftr-467	75	11	if	if	SCONJ
ftr-467	75	12	the	the	DET
ftr-467	75	13	borrowed	borrow	VERB
ftr-467	75	14	funds	fund	NOUN
ftr-467	75	15	are	be	AUX
ftr-467	75	16	used	use	VERB
ftr-467	75	17	for	for	ADP
ftr-467	75	18	income	income	NOUN
ftr-467	75	19	producing	produce	VERB
ftr-467	75	20	purposes	purpose	NOUN
ftr-467	75	21	.	.	PUNCT
ftr-467	75	22	'4	'4	PUNCT
ftr-467	76	1	clearly	clearly	ADV
ftr-467	76	2	,	,	PUNCT
ftr-467	76	3	this	this	DET
ftr-467	76	4	shs	shs	NOUN
ftr-467	76	5	allowance	allowance	NOUN
ftr-467	76	6	of	of	ADP
ftr-467	76	7	a	a	DET
ftr-467	76	8	deduction	deduction	NOUN
ftr-467	76	9	for	for	ADP
ftr-467	76	10	interest	interest	NOUN
ftr-467	76	11	expense	expense	NOUN
ftr-467	76	12	with	with	ADP
ftr-467	76	13	respect	respect	NOUN
ftr-467	76	14	to	to	ADP
ftr-467	76	15	debt	debt	NOUN
ftr-467	76	16	excluded	exclude	VERB
ftr-467	76	17	from	from	ADP
ftr-467	76	18	the	the	DET
ftr-467	76	19	tax	tax	NOUN
ftr-467	76	20	base	base	NOUN
ftr-467	76	21	is	be	AUX
ftr-467	76	22	a	a	DET
ftr-467	76	23	construct	construct	NOUN
ftr-467	76	24	that	that	PRON
ftr-467	76	25	fits	fit	VERB
ftr-467	76	26	neither	neither	CCONJ
ftr-467	76	27	the	the	DET
ftr-467	76	28	inclusion	inclusion	NOUN
ftr-467	76	29	/	/	SYM
ftr-467	76	30	deduction	deduction	NOUN
ftr-467	76	31	approach	approach	NOUN
ftr-467	76	32	nor	nor	CCONJ
ftr-467	76	33	the	the	DET
ftr-467	76	34	exclusion	exclusion	NOUN
ftr-467	76	35	/	/	SYM
ftr-467	76	36	no	no	DET
ftr-467	76	37	deduction	deduction	NOUN
ftr-467	76	38	option	option	NOUN
ftr-467	76	39	for	for	ADP
ftr-467	76	40	handling	handle	VERB
ftr-467	76	41	interest	interest	NOUN
ftr-467	76	42	payments	payment	NOUN
ftr-467	76	43	under	under	ADP
ftr-467	76	44	a	a	DET
ftr-467	76	45	cash	cash	NOUN
ftr-467	76	46	-	-	PUNCT
ftr-467	76	47	flow	flow	NOUN
ftr-467	76	48	consumption	consumption	NOUN
ftr-467	76	49	tax	tax	NOUN
ftr-467	76	50	.	.	PUNCT
ftr-467	77	1	v.	v.	ADP
ftr-467	77	2	why	why	SCONJ
ftr-467	77	3	is	be	AUX
ftr-467	77	4	interest	interest	NOUN
ftr-467	77	5	deductible	deductible	ADJ
ftr-467	77	6	in	in	ADP
ftr-467	77	7	an	an	DET
ftr-467	77	8	shs	shs	NOUN
ftr-467	77	9	regime	regime	NOUN
ftr-467	77	10	even	even	ADV
ftr-467	77	11	though	though	SCONJ
ftr-467	77	12	the	the	DET
ftr-467	77	13	related	related	ADJ
ftr-467	77	14	debt	debt	NOUN
ftr-467	77	15	is	be	AUX
ftr-467	77	16	excluded	exclude	VERB
ftr-467	77	17	from	from	ADP
ftr-467	77	18	the	the	DET
ftr-467	77	19	tax	tax	NOUN
ftr-467	77	20	base	base	NOUN
ftr-467	77	21	?	?	PUNCT
ftr-467	78	1	the	the	DET
ftr-467	78	2	preceding	precede	VERB
ftr-467	78	3	observation	observation	NOUN
ftr-467	78	4	raises	raise	VERB
ftr-467	78	5	the	the	DET
ftr-467	78	6	central	central	ADJ
ftr-467	78	7	issue	issue	NOUN
ftr-467	78	8	of	of	ADP
ftr-467	78	9	this	this	DET
ftr-467	78	10	article	article	NOUN
ftr-467	78	11	.	.	PUNCT
ftr-467	79	1	it	it	PRON
ftr-467	79	2	is	be	AUX
ftr-467	79	3	settled	settle	VERB
ftr-467	79	4	that	that	SCONJ
ftr-467	79	5	a	a	DET
ftr-467	79	6	fully	fully	ADV
ftr-467	79	7	-	-	PUNCT
ftr-467	79	8	implemented	implement	VERB
ftr-467	79	9	shs	shs	NOUN
ftr-467	79	10	income	income	NOUN
ftr-467	79	11	tax	tax	NOUN
ftr-467	79	12	would	would	AUX
ftr-467	79	13	exclude	exclude	VERB
ftr-467	79	14	all	all	DET
ftr-467	79	15	bona	bona	ADJ
ftr-467	79	16	fide	fide	ADJ
ftr-467	79	17	borrowing	borrowing	NOUN
ftr-467	79	18	from	from	ADP
ftr-467	79	19	the	the	DET
ftr-467	79	20	tax	tax	NOUN
ftr-467	79	21	base	base	NOUN
ftr-467	79	22	but	but	CCONJ
ftr-467	79	23	would	would	AUX
ftr-467	79	24	,	,	PUNCT
ftr-467	79	25	nevertheless	nevertheless	ADV
ftr-467	79	26	,	,	PUNCT
ftr-467	79	27	allow	allow	VERB
ftr-467	79	28	an	an	DET
ftr-467	79	29	explicit	explicit	ADJ
ftr-467	79	30	deduction	deduction	NOUN
ftr-467	79	31	for	for	ADP
ftr-467	79	32	interest	interest	NOUN
ftr-467	79	33	paid	pay	VERB
ftr-467	79	34	on	on	ADP
ftr-467	79	35	debt	debt	NOUN
ftr-467	79	36	employed	employ	VERB
ftr-467	79	37	in	in	ADP
ftr-467	79	38	business	business	NOUN
ftr-467	79	39	activities	activity	NOUN
ftr-467	79	40	and	and	CCONJ
ftr-467	79	41	investments	investment	NOUN
ftr-467	79	42	.	.	PUNCT
ftr-467	79	43	'	'	PUNCT
ftr-467	80	1	"	"	PUNCT
ftr-467	80	2	this	this	PRON
ftr-467	80	3	is	be	AUX
ftr-467	80	4	because	because	SCONJ
ftr-467	80	5	debt	debt	NOUN
ftr-467	80	6	used	use	VERB
ftr-467	80	7	in	in	ADP
ftr-467	80	8	this	this	DET
ftr-467	80	9	way	way	NOUN
ftr-467	80	10	would	would	AUX
ftr-467	80	11	generate	generate	VERB
ftr-467	80	12	gross	gross	ADJ
ftr-467	80	13	income	income	NOUN
ftr-467	80	14	inclusions	inclusion	NOUN
ftr-467	80	15	from	from	ADP
ftr-467	80	16	which	which	PRON
ftr-467	80	17	related	related	ADJ
ftr-467	80	18	interest	interest	NOUN
ftr-467	80	19	expense	expense	NOUN
ftr-467	80	20	should	should	AUX
ftr-467	80	21	be	be	AUX
ftr-467	80	22	subtracted	subtract	VERB
ftr-467	80	23	to	to	PART
ftr-467	80	24	arrive	arrive	VERB
ftr-467	80	25	at	at	ADP
ftr-467	80	26	the	the	DET
ftr-467	80	27	net	net	ADJ
ftr-467	80	28	amount	amount	NOUN
ftr-467	80	29	available	available	ADJ
ftr-467	80	30	for	for	ADP
ftr-467	80	31	consumption	consumption	NOUN
ftr-467	80	32	or	or	CCONJ
ftr-467	80	33	saving	saving	NOUN
ftr-467	80	34	.	.	PUNCT
ftr-467	81	1	but	but	CCONJ
ftr-467	81	2	is	be	AUX
ftr-467	81	3	this	this	DET
ftr-467	81	4	settled	settle	VERB
ftr-467	81	5	view	view	NOUN
ftr-467	81	6	correct	correct	ADJ
ftr-467	81	7	in	in	ADP
ftr-467	81	8	light	light	NOUN
ftr-467	81	9	of	of	ADP
ftr-467	81	10	the	the	DET
ftr-467	81	11	cash	cash	NOUN
ftr-467	81	12	-	-	PUNCT
ftr-467	81	13	flow	flow	NOUN
ftr-467	81	14	tax	tax	NOUN
ftr-467	81	15	command	command	NOUN
ftr-467	81	16	that	that	SCONJ
ftr-467	81	17	there	there	PRON
ftr-467	81	18	be	be	VERB
ftr-467	81	19	no	no	DET
ftr-467	81	20	explicit	explicit	ADJ
ftr-467	81	21	interest	interest	NOUN
ftr-467	81	22	deduction	deduction	NOUN
ftr-467	81	23	,	,	PUNCT
ftr-467	81	24	not	not	PART
ftr-467	81	25	even	even	ADV
ftr-467	81	26	with	with	ADP
ftr-467	81	27	respect	respect	NOUN
ftr-467	81	28	to	to	ADP
ftr-467	81	29	debt	debt	NOUN
ftr-467	81	30	employed	employ	VERB
ftr-467	81	31	in	in	ADP
ftr-467	81	32	profitmaking	profitmake	VERB
ftr-467	81	33	activities	activity	NOUN
ftr-467	81	34	,	,	PUNCT
ftr-467	81	35	if	if	SCONJ
ftr-467	81	36	the	the	DET
ftr-467	81	37	debt	debt	NOUN
ftr-467	81	38	proceeds	proceed	NOUN
ftr-467	81	39	are	be	AUX
ftr-467	81	40	excluded	exclude	VERB
ftr-467	81	41	from	from	ADP
ftr-467	81	42	the	the	DET
ftr-467	81	43	tax	tax	NOUN
ftr-467	81	44	base	base	NOUN
ftr-467	81	45	at	at	ADP
ftr-467	81	46	the	the	DET
ftr-467	81	47	time	time	NOUN
ftr-467	81	48	of	of	ADP
ftr-467	81	49	the	the	DET
ftr-467	81	50	borrowing	borrowing	NOUN
ftr-467	81	51	?	?	PUNCT
ftr-467	82	1	does	do	AUX
ftr-467	82	2	the	the	DET
ftr-467	82	3	cash	cash	NOUN
ftr-467	82	4	-	-	PUNCT
ftr-467	82	5	flow	flow	NOUN
ftr-467	82	6	tax	tax	NOUN
ftr-467	82	7	teach	teach	VERB
ftr-467	82	8	that	that	SCONJ
ftr-467	82	9	one	one	NUM
ftr-467	82	10	of	of	ADP
ftr-467	82	11	the	the	DET
ftr-467	82	12	most	most	ADV
ftr-467	82	13	accepted	accept	VERB
ftr-467	82	14	conventions	convention	NOUN
ftr-467	82	15	of	of	ADP
ftr-467	82	16	shs	shs	PROPN
ftr-467	82	17	taxation	taxation	NOUN
ftr-467	82	18	-	-	PUNCT
ftr-467	82	19	deductibility	deductibility	NOUN
ftr-467	82	20	of	of	ADP
ftr-467	82	21	business	business	NOUN
ftr-467	82	22	and	and	CCONJ
ftr-467	82	23	investment	investment	NOUN
ftr-467	82	24	interest	interest	NOUN
ftr-467	82	25	outlays	outlay	NOUN
ftr-467	82	26	-	-	PUNCT
ftr-467	82	27	is	be	AUX
ftr-467	82	28	wrong	wrong	ADJ
ftr-467	82	29	and	and	CCONJ
ftr-467	82	30	that	that	SCONJ
ftr-467	82	31	all	all	DET
ftr-467	82	32	interest	interest	NOUN
ftr-467	82	33	expense	expense	NOUN
ftr-467	82	34	should	should	AUX
ftr-467	82	35	be	be	AUX
ftr-467	82	36	nondeductible	nondeductible	ADJ
ftr-467	82	37	in	in	ADP
ftr-467	82	38	an	an	DET
ftr-467	82	39	shs	shs	NOUN
ftr-467	82	40	regime	regime	NOUN
ftr-467	82	41	since	since	SCONJ
ftr-467	82	42	all	all	DET
ftr-467	82	43	bona	bona	ADJ
ftr-467	82	44	fide	fide	ADJ
ftr-467	82	45	debt	debt	NOUN
ftr-467	82	46	is	be	AUX
ftr-467	82	47	excluded	exclude	VERB
ftr-467	82	48	from	from	ADP
ftr-467	82	49	the	the	DET
ftr-467	82	50	tax	tax	NOUN
ftr-467	82	51	base	base	NOUN
ftr-467	82	52	?	?	PUNCT
ftr-467	83	1	an	an	DET
ftr-467	83	2	answer	answer	NOUN
ftr-467	83	3	to	to	ADP
ftr-467	83	4	this	this	DET
ftr-467	83	5	question	question	NOUN
ftr-467	83	6	requires	require	VERB
ftr-467	83	7	a	a	DET
ftr-467	83	8	closer	close	ADJ
ftr-467	83	9	look	look	NOUN
ftr-467	83	10	at	at	ADP
ftr-467	83	11	the	the	DET
ftr-467	83	12	operation	operation	NOUN
ftr-467	83	13	of	of	ADP
ftr-467	83	14	a	a	DET
ftr-467	83	15	cash	cash	NOUN
ftr-467	83	16	-	-	PUNCT
ftr-467	83	17	flow	flow	NOUN
ftr-467	83	18	consumption	consumption	NOUN
ftr-467	83	19	tax	tax	NOUN
ftr-467	83	20	.	.	PUNCT
ftr-467	84	1	v.	v.	ADP
ftr-467	84	2	borrowing	borrow	VERB
ftr-467	84	3	under	under	ADP
ftr-467	84	4	a	a	DET
ftr-467	84	5	cash	cash	NOUN
ftr-467	84	6	-	-	PUNCT
ftr-467	84	7	flow	flow	NOUN
ftr-467	84	8	consumption	consumption	NOUN
ftr-467	84	9	tax	tax	NOUN
ftr-467	84	10	the	the	DET
ftr-467	84	11	effects	effect	NOUN
ftr-467	84	12	of	of	ADP
ftr-467	84	13	the	the	DET
ftr-467	84	14	apparently	apparently	ADV
ftr-467	84	15	disparate	disparate	ADJ
ftr-467	84	16	approaches	approach	NOUN
ftr-467	84	17	to	to	ADP
ftr-467	84	18	handling	handle	VERB
ftr-467	84	19	borrowing	borrow	VERB
ftr-467	84	20	under	under	ADP
ftr-467	84	21	a	a	DET
ftr-467	84	22	cash	cash	NOUN
ftr-467	84	23	-	-	PUNCT
ftr-467	84	24	flow	flow	NOUN
ftr-467	84	25	consumption	consumption	NOUN
ftr-467	84	26	tax	tax	NOUN
ftr-467	84	27	can	can	AUX
ftr-467	84	28	be	be	AUX
ftr-467	84	29	illustrated	illustrate	VERB
ftr-467	84	30	in	in	ADP
ftr-467	84	31	a	a	DET
ftr-467	84	32	debtfinanced	debtfinanced	ADJ
ftr-467	84	33	consumption	consumption	NOUN
ftr-467	84	34	setting	setting	NOUN
ftr-467	84	35	by	by	ADP
ftr-467	84	36	considering	consider	VERB
ftr-467	84	37	their	their	PRON
ftr-467	84	38	application	application	NOUN
ftr-467	84	39	to	to	ADP
ftr-467	84	40	the	the	DET
ftr-467	84	41	following	follow	VERB
ftr-467	84	42	example	example	NOUN
ftr-467	84	43	:	:	PUNCT
ftr-467	84	44	13	13	X
ftr-467	84	45	.	.	X
ftr-467	85	1	see	see	PROPN
ftr-467	85	2	andrews	andrews	PROPN
ftr-467	85	3	,	,	PUNCT
ftr-467	85	4	supra	supra	PROPN
ftr-467	85	5	note	note	PROPN
ftr-467	85	6	1	1	NUM
ftr-467	85	7	,	,	PUNCT
ftr-467	85	8	at	at	ADP
ftr-467	85	9	1137	1137	NUM
ftr-467	85	10	.	.	PUNCT
ftr-467	86	1	14	14	NUM
ftr-467	86	2	.	.	PUNCT
ftr-467	87	1	see	see	VERB
ftr-467	87	2	,	,	PUNCT
ftr-467	87	3	e.g.	e.g.	ADV
ftr-467	87	4	,	,	PUNCT
ftr-467	87	5	chirelstein	chirelstein	PROPN
ftr-467	87	6	,	,	PUNCT
ftr-467	87	7	supra	supra	PROPN
ftr-467	87	8	note	note	AUX
ftr-467	87	9	10	10	NUM
ftr-467	87	10	,	,	PUNCT
ftr-467	87	11	at	at	ADP
ftr-467	87	12	129	129	NUM
ftr-467	87	13	,	,	PUNCT
ftr-467	87	14	164	164	NUM
ftr-467	87	15	-	-	SYM
ftr-467	87	16	65	65	NUM
ftr-467	87	17	;	;	PUNCT
ftr-467	87	18	kurtz	kurtz	PROPN
ftr-467	87	19	,	,	PUNCT
ftr-467	87	20	supra	supra	PROPN
ftr-467	87	21	note	note	NOUN
ftr-467	87	22	4	4	NUM
ftr-467	87	23	,	,	PUNCT
ftr-467	87	24	at	at	ADP
ftr-467	87	25	159	159	NUM
ftr-467	87	26	;	;	PUNCT
ftr-467	87	27	warren	warren	PROPN
ftr-467	87	28	,	,	PUNCT
ftr-467	87	29	supra	supra	PROPN
ftr-467	87	30	note	note	NOUN
ftr-467	87	31	9	9	NUM
ftr-467	87	32	,	,	PUNCT
ftr-467	87	33	at	at	ADP
ftr-467	87	34	557	557	NUM
ftr-467	87	35	-	-	SYM
ftr-467	87	36	59	59	NUM
ftr-467	87	37	;	;	PUNCT
ftr-467	87	38	surrey	surrey	PROPN
ftr-467	87	39	,	,	PUNCT
ftr-467	87	40	supra	supra	ADJ
ftr-467	87	41	note	note	NOUN
ftr-467	87	42	9	9	NUM
ftr-467	87	43	,	,	PUNCT
ftr-467	87	44	at	at	ADP
ftr-467	87	45	259	259	NUM
ftr-467	87	46	.	.	PUNCT
ftr-467	87	47	15	15	NUM
ftr-467	87	48	.	.	PUNCT
ftr-467	88	1	see	see	VERB
ftr-467	88	2	authorities	authority	NOUN
ftr-467	88	3	cited	cite	VERB
ftr-467	88	4	supra	supra	PROPN
ftr-467	88	5	note	note	PROPN
ftr-467	88	6	14	14	NUM
ftr-467	88	7	.	.	SYM
ftr-467	88	8	19971	19971	NUM
ftr-467	89	1	florida	florida	PROPN
ftr-467	89	2	tax	tax	PROPN
ftr-467	89	3	review	review	NOUN
ftr-467	89	4	example	example	NOUN
ftr-467	89	5	1	1	NUM
ftr-467	89	6	:	:	PUNCT
ftr-467	89	7	individual	individual	NOUN
ftr-467	89	8	a	a	DET
ftr-467	89	9	wishes	wish	NOUN
ftr-467	89	10	to	to	PART
ftr-467	89	11	engage	engage	VERB
ftr-467	89	12	in	in	ADP
ftr-467	89	13	$	$	SYM
ftr-467	89	14	100	100	NUM
ftr-467	89	15	of	of	ADP
ftr-467	89	16	debt	debt	NOUN
ftr-467	89	17	-	-	PUNCT
ftr-467	89	18	financed	finance	VERB
ftr-467	89	19	consumption	consumption	NOUN
ftr-467	89	20	on	on	ADP
ftr-467	89	21	1/1/1	1/1/1	NUM
ftr-467	89	22	.	.	PUNCT
ftr-467	90	1	the	the	DET
ftr-467	90	2	loan	loan	NOUN
ftr-467	90	3	principal	principal	NOUN
ftr-467	90	4	and	and	CCONJ
ftr-467	90	5	10	10	NUM
ftr-467	90	6	%	%	NOUN
ftr-467	90	7	interest	interest	NOUN
ftr-467	90	8	will	will	AUX
ftr-467	90	9	be	be	AUX
ftr-467	90	10	due	due	ADJ
ftr-467	90	11	on	on	ADP
ftr-467	90	12	1/1/2	1/1/2	NUM
ftr-467	90	13	.	.	PUNCT
ftr-467	91	1	a	a	DET
ftr-467	91	2	40	40	NUM
ftr-467	91	3	%	%	NOUN
ftr-467	91	4	flat	flat	ADJ
ftr-467	91	5	-	-	PUNCT
ftr-467	91	6	rate	rate	NOUN
ftr-467	91	7	cash	cash	NOUN
ftr-467	91	8	-	-	PUNCT
ftr-467	91	9	flow	flow	NOUN
ftr-467	91	10	consumption	consumption	NOUN
ftr-467	91	11	tax	tax	NOUN
ftr-467	91	12	is	be	AUX
ftr-467	91	13	applicable	applicable	ADJ
ftr-467	91	14	.	.	PUNCT
ftr-467	92	1	assume	assume	VERB
ftr-467	92	2	that	that	SCONJ
ftr-467	92	3	the	the	DET
ftr-467	92	4	tax	tax	NOUN
ftr-467	92	5	is	be	AUX
ftr-467	92	6	immediately	immediately	ADV
ftr-467	92	7	payable	payable	ADJ
ftr-467	92	8	whenever	whenever	SCONJ
ftr-467	92	9	a	a	DET
ftr-467	92	10	tax	tax	NOUN
ftr-467	92	11	base	base	NOUN
ftr-467	92	12	item	item	NOUN
ftr-467	92	13	is	be	AUX
ftr-467	92	14	received	receive	VERB
ftr-467	92	15	6	6	NUM
ftr-467	92	16	and	and	CCONJ
ftr-467	92	17	that	that	SCONJ
ftr-467	92	18	10	10	NUM
ftr-467	92	19	%	%	NOUN
ftr-467	92	20	per	per	ADP
ftr-467	92	21	annum	annum	X
ftr-467	92	22	is	be	AUX
ftr-467	92	23	the	the	DET
ftr-467	92	24	correct	correct	ADJ
ftr-467	92	25	interest	interest	NOUN
ftr-467	92	26	rate	rate	NOUN
ftr-467	92	27	for	for	ADP
ftr-467	92	28	time	time	NOUN
ftr-467	92	29	value	value	NOUN
ftr-467	92	30	of	of	ADP
ftr-467	92	31	money	money	NOUN
ftr-467	92	32	calculations	calculation	NOUN
ftr-467	92	33	.	.	PUNCT
ftr-467	93	1	illustration	illustration	NOUN
ftr-467	93	2	1a	1a	NOUN
ftr-467	93	3	-	-	PUNCT
ftr-467	93	4	inclusiondeduction	inclusiondeduction	NOUN
ftr-467	93	5	:	:	PUNCT
ftr-467	93	6	a	a	PRON
ftr-467	93	7	's	's	PART
ftr-467	93	8	borrowing	borrowing	NOUN
ftr-467	93	9	goes	go	VERB
ftr-467	93	10	into	into	ADP
ftr-467	93	11	the	the	DET
ftr-467	93	12	tax	tax	NOUN
ftr-467	93	13	base	base	NOUN
ftr-467	93	14	on	on	ADP
ftr-467	93	15	1/1/1	1/1/1	NUM
ftr-467	93	16	so	so	SCONJ
ftr-467	93	17	that	that	SCONJ
ftr-467	93	18	a	a	DET
ftr-467	93	19	40	40	NUM
ftr-467	93	20	%	%	NOUN
ftr-467	93	21	tax	tax	NOUN
ftr-467	93	22	is	be	AUX
ftr-467	93	23	immediately	immediately	ADV
ftr-467	93	24	due	due	ADJ
ftr-467	93	25	.	.	PUNCT
ftr-467	94	1	thus	thus	ADV
ftr-467	94	2	,	,	PUNCT
ftr-467	94	3	a	a	PRON
ftr-467	94	4	must	must	AUX
ftr-467	94	5	borrow	borrow	VERB
ftr-467	94	6	$	$	SYM
ftr-467	94	7	166.67	166.67	NUM
ftr-467	94	8	on	on	ADP
ftr-467	94	9	1/1/1	1/1/1	NUM
ftr-467	94	10	,	,	PUNCT
ftr-467	94	11	pay	pay	VERB
ftr-467	94	12	a	a	DET
ftr-467	94	13	$	$	SYM
ftr-467	94	14	66.67	66.67	NUM
ftr-467	94	15	tax	tax	NOUN
ftr-467	94	16	(	(	PUNCT
ftr-467	94	17	$	$	SYM
ftr-467	94	18	166.67	166.67	NUM
ftr-467	94	19	x	x	NOUN
ftr-467	94	20	.40)17	.40)17	PUNCT
ftr-467	94	21	and	and	CCONJ
ftr-467	94	22	consume	consume	VERB
ftr-467	94	23	the	the	DET
ftr-467	94	24	remaining	remain	VERB
ftr-467	94	25	$	$	SYM
ftr-467	94	26	100	100	NUM
ftr-467	94	27	.	.	PUNCT
ftr-467	95	1	on	on	ADP
ftr-467	95	2	1/1/2	1/1/2	NUM
ftr-467	95	3	,	,	PUNCT
ftr-467	95	4	a	a	PRON
ftr-467	95	5	earns	earn	VERB
ftr-467	95	6	$	$	SYM
ftr-467	95	7	183.34	183.34	NUM
ftr-467	95	8	of	of	ADP
ftr-467	95	9	wages	wage	NOUN
ftr-467	95	10	and	and	CCONJ
ftr-467	95	11	pays	pay	VERB
ftr-467	95	12	off	off	ADP
ftr-467	95	13	the	the	DET
ftr-467	95	14	lender	lender	NOUN
ftr-467	95	15	(	(	PUNCT
ftr-467	95	16	$	$	SYM
ftr-467	95	17	166.67	166.67	NUM
ftr-467	95	18	of	of	ADP
ftr-467	95	19	principal	principal	NOUN
ftr-467	95	20	and	and	CCONJ
ftr-467	95	21	$	$	SYM
ftr-467	95	22	16.67	16.67	NUM
ftr-467	95	23	of	of	ADP
ftr-467	95	24	interest	interest	NOUN
ftr-467	95	25	)	)	PUNCT
ftr-467	95	26	.	.	PUNCT
ftr-467	96	1	because	because	SCONJ
ftr-467	96	2	a	a	PRON
ftr-467	96	3	is	be	AUX
ftr-467	96	4	allowed	allow	VERB
ftr-467	96	5	a	a	DET
ftr-467	96	6	full	full	ADJ
ftr-467	96	7	deduction	deduction	NOUN
ftr-467	96	8	for	for	ADP
ftr-467	96	9	this	this	DET
ftr-467	96	10	payment	payment	NOUN
ftr-467	96	11	,	,	PUNCT
ftr-467	96	12	no	no	DET
ftr-467	96	13	tax	tax	NOUN
ftr-467	96	14	is	be	AUX
ftr-467	96	15	due	due	ADJ
ftr-467	96	16	on	on	ADP
ftr-467	96	17	the	the	DET
ftr-467	96	18	1/1/2	1/1/2	NUM
ftr-467	96	19	wages	wage	NOUN
ftr-467	96	20	.	.	PUNCT
ftr-467	97	1	consequently	consequently	ADV
ftr-467	97	2	,	,	PUNCT
ftr-467	97	3	$	$	SYM
ftr-467	97	4	183.34	183.34	NUM
ftr-467	97	5	of	of	ADP
ftr-467	97	6	earnings	earning	NOUN
ftr-467	97	7	has	have	AUX
ftr-467	97	8	been	be	AUX
ftr-467	97	9	required	require	VERB
ftr-467	97	10	to	to	PART
ftr-467	97	11	support	support	VERB
ftr-467	97	12	$	$	SYM
ftr-467	97	13	100	100	NUM
ftr-467	97	14	of	of	ADP
ftr-467	97	15	debt	debt	NOUN
ftr-467	97	16	-	-	PUNCT
ftr-467	97	17	financed	finance	VERB
ftr-467	97	18	consumption	consumption	NOUN
ftr-467	97	19	and	and	CCONJ
ftr-467	97	20	$	$	SYM
ftr-467	97	21	66.67	66.67	NUM
ftr-467	97	22	of	of	ADP
ftr-467	97	23	tax	tax	NOUN
ftr-467	97	24	has	have	AUX
ftr-467	97	25	been	be	AUX
ftr-467	97	26	paid	pay	VERB
ftr-467	97	27	.	.	PUNCT
ftr-467	98	1	illustration	illustration	NOUN
ftr-467	98	2	lb	lb	NOUN
ftr-467	98	3	-	-	PUNCT
ftr-467	98	4	exclusion	exclusion	NOUN
ftr-467	98	5	/	/	SYM
ftr-467	98	6	no	no	DET
ftr-467	98	7	deduction	deduction	NOUN
ftr-467	98	8	:	:	PUNCT
ftr-467	98	9	a	a	PRON
ftr-467	98	10	's	's	PART
ftr-467	98	11	borrowing	borrowing	NOUN
ftr-467	98	12	is	be	AUX
ftr-467	98	13	excluded	exclude	VERB
ftr-467	98	14	from	from	ADP
ftr-467	98	15	the	the	DET
ftr-467	98	16	tax	tax	NOUN
ftr-467	98	17	base	base	NOUN
ftr-467	98	18	so	so	SCONJ
ftr-467	98	19	that	that	SCONJ
ftr-467	98	20	she	she	PRON
ftr-467	98	21	needs	need	VERB
ftr-467	98	22	to	to	PART
ftr-467	98	23	borrow	borrow	VERB
ftr-467	98	24	only	only	ADV
ftr-467	98	25	$	$	SYM
ftr-467	98	26	100	100	NUM
ftr-467	98	27	which	which	PRON
ftr-467	98	28	she	she	PRON
ftr-467	98	29	immediately	immediately	ADV
ftr-467	98	30	consumes	consume	VERB
ftr-467	98	31	on	on	ADP
ftr-467	98	32	1/1/1	1/1/1	NUM
ftr-467	98	33	.	.	PUNCT
ftr-467	99	1	since	since	SCONJ
ftr-467	99	2	her	her	PRON
ftr-467	99	3	1/1/2	1/1/2	NUM
ftr-467	99	4	$	$	SYM
ftr-467	99	5	110	110	NUM
ftr-467	99	6	payment	payment	NOUN
ftr-467	99	7	(	(	PUNCT
ftr-467	99	8	$	$	SYM
ftr-467	99	9	100	100	NUM
ftr-467	99	10	of	of	ADP
ftr-467	99	11	principal	principal	NOUN
ftr-467	99	12	and	and	CCONJ
ftr-467	99	13	$	$	SYM
ftr-467	99	14	10	10	NUM
ftr-467	99	15	of	of	ADP
ftr-467	99	16	interest	interest	NOUN
ftr-467	99	17	)	)	PUNCT
ftr-467	99	18	to	to	ADP
ftr-467	99	19	the	the	DET
ftr-467	99	20	lender	lender	NOUN
ftr-467	99	21	is	be	AUX
ftr-467	99	22	nondeductible	nondeductible	ADJ
ftr-467	99	23	,	,	PUNCT
ftr-467	99	24	she	she	PRON
ftr-467	99	25	must	must	AUX
ftr-467	99	26	earn	earn	VERB
ftr-467	99	27	$	$	SYM
ftr-467	99	28	183.34	183.34	NUM
ftr-467	99	29	of	of	ADP
ftr-467	99	30	taxable	taxable	ADJ
ftr-467	99	31	wages	wage	NOUN
ftr-467	99	32	on	on	ADP
ftr-467	99	33	1/1/2	1/1/2	NUM
ftr-467	99	34	,	,	PUNCT
ftr-467	99	35	pay	pay	VERB
ftr-467	99	36	a	a	DET
ftr-467	99	37	$	$	SYM
ftr-467	99	38	73.34	73.34	NUM
ftr-467	99	39	tax	tax	NOUN
ftr-467	99	40	(	(	PUNCT
ftr-467	99	41	$	$	SYM
ftr-467	99	42	183.34	183.34	NUM
ftr-467	99	43	x	x	SYM
ftr-467	99	44	.40	.40	NUM
ftr-467	99	45	)	)	PUNCT
ftr-467	99	46	and	and	CCONJ
ftr-467	99	47	pay	pay	VERB
ftr-467	99	48	the	the	DET
ftr-467	99	49	remaining	remain	VERB
ftr-467	99	50	$	$	SYM
ftr-467	99	51	110	110	NUM
ftr-467	99	52	of	of	ADP
ftr-467	99	53	after	after	ADP
ftr-467	99	54	-	-	PUNCT
ftr-467	99	55	tax	tax	NOUN
ftr-467	99	56	wages	wage	NOUN
ftr-467	99	57	to	to	ADP
ftr-467	99	58	the	the	DET
ftr-467	99	59	lender	lender	NOUN
ftr-467	99	60	.	.	PUNCT
ftr-467	100	1	16	16	NUM
ftr-467	100	2	.	.	PUNCT
ftr-467	101	1	this	this	DET
ftr-467	101	2	assumption	assumption	NOUN
ftr-467	101	3	applies	apply	VERB
ftr-467	101	4	throughout	throughout	ADP
ftr-467	101	5	the	the	DET
ftr-467	101	6	examples	example	NOUN
ftr-467	101	7	in	in	ADP
ftr-467	101	8	this	this	DET
ftr-467	101	9	article	article	NOUN
ftr-467	101	10	.	.	PUNCT
ftr-467	102	1	it	it	PRON
ftr-467	102	2	creates	create	VERB
ftr-467	102	3	an	an	DET
ftr-467	102	4	obvious	obvious	ADJ
ftr-467	102	5	departure	departure	NOUN
ftr-467	102	6	from	from	ADP
ftr-467	102	7	a	a	DET
ftr-467	102	8	real	real	ADJ
ftr-467	102	9	-	-	PUNCT
ftr-467	102	10	world	world	NOUN
ftr-467	102	11	cash	cash	NOUN
ftr-467	102	12	-	-	PUNCT
ftr-467	102	13	flow	flow	NOUN
ftr-467	102	14	consumption	consumption	NOUN
ftr-467	102	15	tax	tax	NOUN
ftr-467	102	16	because	because	SCONJ
ftr-467	102	17	in	in	ADP
ftr-467	102	18	the	the	DET
ftr-467	102	19	real	real	ADJ
ftr-467	102	20	world	world	NOUN
ftr-467	102	21	,	,	PUNCT
ftr-467	102	22	tax	tax	NOUN
ftr-467	102	23	liability	liability	NOUN
ftr-467	102	24	would	would	AUX
ftr-467	102	25	be	be	AUX
ftr-467	102	26	computed	compute	VERB
ftr-467	102	27	on	on	ADP
ftr-467	102	28	the	the	DET
ftr-467	102	29	basis	basis	NOUN
ftr-467	102	30	of	of	ADP
ftr-467	102	31	sumative	sumative	ADJ
ftr-467	102	32	computations	computation	NOUN
ftr-467	102	33	made	make	VERB
ftr-467	102	34	at	at	ADP
ftr-467	102	35	the	the	DET
ftr-467	102	36	end	end	NOUN
ftr-467	102	37	of	of	ADP
ftr-467	102	38	a	a	DET
ftr-467	102	39	12	12	NUM
ftr-467	102	40	month	month	NOUN
ftr-467	102	41	accounting	accounting	NOUN
ftr-467	102	42	period	period	NOUN
ftr-467	102	43	and	and	CCONJ
ftr-467	102	44	tax	tax	NOUN
ftr-467	102	45	would	would	AUX
ftr-467	102	46	be	be	AUX
ftr-467	102	47	payable	payable	ADJ
ftr-467	102	48	after	after	ADP
ftr-467	102	49	the	the	DET
ftr-467	102	50	close	close	NOUN
ftr-467	102	51	of	of	ADP
ftr-467	102	52	the	the	DET
ftr-467	102	53	period	period	NOUN
ftr-467	102	54	.	.	PUNCT
ftr-467	103	1	nevertheless	nevertheless	ADV
ftr-467	103	2	,	,	PUNCT
ftr-467	103	3	this	this	DET
ftr-467	103	4	assumption	assumption	NOUN
ftr-467	103	5	is	be	AUX
ftr-467	103	6	employed	employ	VERB
ftr-467	103	7	because	because	SCONJ
ftr-467	103	8	it	it	PRON
ftr-467	103	9	reduces	reduce	VERB
ftr-467	103	10	the	the	DET
ftr-467	103	11	number	number	NOUN
ftr-467	103	12	of	of	ADP
ftr-467	103	13	time	time	NOUN
ftr-467	103	14	value	value	NOUN
ftr-467	103	15	of	of	ADP
ftr-467	103	16	money	money	NOUN
ftr-467	103	17	adjustments	adjustment	NOUN
ftr-467	103	18	that	that	PRON
ftr-467	103	19	are	be	AUX
ftr-467	103	20	required	require	VERB
ftr-467	103	21	.	.	PUNCT
ftr-467	104	1	additionally	additionally	ADV
ftr-467	104	2	,	,	PUNCT
ftr-467	104	3	this	this	DET
ftr-467	104	4	assumption	assumption	NOUN
ftr-467	104	5	eliminates	eliminate	VERB
ftr-467	104	6	the	the	DET
ftr-467	104	7	need	need	NOUN
ftr-467	104	8	to	to	PART
ftr-467	104	9	deal	deal	VERB
ftr-467	104	10	with	with	ADP
ftr-467	104	11	distortions	distortion	NOUN
ftr-467	104	12	that	that	PRON
ftr-467	104	13	can	can	AUX
ftr-467	104	14	occur	occur	VERB
ftr-467	104	15	where	where	SCONJ
ftr-467	104	16	a	a	DET
ftr-467	104	17	debt	debt	NOUN
ftr-467	104	18	-	-	PUNCT
ftr-467	104	19	financed	finance	VERB
ftr-467	104	20	investment	investment	NOUN
ftr-467	104	21	is	be	AUX
ftr-467	104	22	made	make	VERB
ftr-467	104	23	at	at	ADP
ftr-467	104	24	the	the	DET
ftr-467	104	25	beginning	beginning	NOUN
ftr-467	104	26	of	of	ADP
ftr-467	104	27	a	a	DET
ftr-467	104	28	year	year	NOUN
ftr-467	104	29	and	and	CCONJ
ftr-467	104	30	then	then	ADV
ftr-467	104	31	liquidated	liquidate	VERB
ftr-467	104	32	at	at	ADP
ftr-467	104	33	the	the	DET
ftr-467	104	34	close	close	NOUN
ftr-467	104	35	of	of	ADP
ftr-467	104	36	the	the	DET
ftr-467	104	37	same	same	ADJ
ftr-467	104	38	year	year	NOUN
ftr-467	104	39	under	under	ADP
ftr-467	104	40	a	a	DET
ftr-467	104	41	cash	cash	NOUN
ftr-467	104	42	-	-	PUNCT
ftr-467	104	43	flow	flow	NOUN
ftr-467	104	44	regime	regime	NOUN
ftr-467	104	45	that	that	PRON
ftr-467	104	46	calculates	calculate	VERB
ftr-467	104	47	tax	tax	NOUN
ftr-467	104	48	exclusively	exclusively	ADV
ftr-467	104	49	at	at	ADP
ftr-467	104	50	year	year	NOUN
ftr-467	104	51	-	-	PUNCT
ftr-467	104	52	end	end	NOUN
ftr-467	104	53	.	.	PUNCT
ftr-467	105	1	for	for	ADP
ftr-467	105	2	examples	example	NOUN
ftr-467	105	3	,	,	PUNCT
ftr-467	105	4	see	see	VERB
ftr-467	105	5	aba	aba	PROPN
ftr-467	105	6	,	,	PUNCT
ftr-467	105	7	sec	sec	PROPN
ftr-467	105	8	.	.	PROPN
ftr-467	105	9	of	of	ADP
ftr-467	105	10	tax'n	tax'n	NOUN
ftr-467	105	11	,	,	PUNCT
ftr-467	105	12	supra	supra	ADJ
ftr-467	105	13	note	note	NOUN
ftr-467	105	14	3	3	NUM
ftr-467	105	15	,	,	PUNCT
ftr-467	105	16	at	at	ADP
ftr-467	105	17	424	424	NUM
ftr-467	105	18	;	;	PUNCT
ftr-467	105	19	graetz	graetz	NOUN
ftr-467	105	20	,	,	PUNCT
ftr-467	105	21	supra	supra	PROPN
ftr-467	105	22	note	note	NOUN
ftr-467	105	23	2	2	NUM
ftr-467	105	24	,	,	PUNCT
ftr-467	105	25	at	at	ADP
ftr-467	105	26	1604	1604	NUM
ftr-467	105	27	.	.	PUNCT
ftr-467	106	1	furthermore	furthermore	ADV
ftr-467	106	2	,	,	PUNCT
ftr-467	106	3	this	this	DET
ftr-467	106	4	assumption	assumption	NOUN
ftr-467	106	5	does	do	AUX
ftr-467	106	6	not	not	PART
ftr-467	106	7	interfere	interfere	VERB
ftr-467	106	8	with	with	ADP
ftr-467	106	9	the	the	DET
ftr-467	106	10	basic	basic	ADJ
ftr-467	106	11	inquiry	inquiry	NOUN
ftr-467	106	12	of	of	ADP
ftr-467	106	13	this	this	DET
ftr-467	106	14	article	article	NOUN
ftr-467	106	15	which	which	PRON
ftr-467	106	16	is	be	AUX
ftr-467	106	17	whether	whether	SCONJ
ftr-467	106	18	a	a	DET
ftr-467	106	19	perfectly	perfectly	ADV
ftr-467	106	20	functioning	function	VERB
ftr-467	106	21	cash	cash	NOUN
ftr-467	106	22	-	-	PUNCT
ftr-467	106	23	flow	flow	NOUN
ftr-467	106	24	consumption	consumption	NOUN
ftr-467	106	25	tax	tax	NOUN
ftr-467	106	26	demonstrates	demonstrate	VERB
ftr-467	106	27	that	that	SCONJ
ftr-467	106	28	the	the	DET
ftr-467	106	29	deduction	deduction	NOUN
ftr-467	106	30	of	of	ADP
ftr-467	106	31	business	business	NOUN
ftr-467	106	32	and	and	CCONJ
ftr-467	106	33	investment	investment	NOUN
ftr-467	106	34	interest	interest	NOUN
ftr-467	106	35	should	should	AUX
ftr-467	106	36	be	be	AUX
ftr-467	106	37	disallowed	disallow	VERB
ftr-467	106	38	in	in	ADP
ftr-467	106	39	an	an	DET
ftr-467	106	40	shs	shs	NOUN
ftr-467	106	41	regime	regime	NOUN
ftr-467	106	42	.	.	PUNCT
ftr-467	107	1	17	17	NUM
ftr-467	107	2	.	.	PUNCT
ftr-467	108	1	the	the	DET
ftr-467	108	2	examples	example	NOUN
ftr-467	108	3	in	in	ADP
ftr-467	108	4	this	this	DET
ftr-467	108	5	article	article	NOUN
ftr-467	108	6	assume	assume	VERB
ftr-467	108	7	that	that	SCONJ
ftr-467	108	8	funds	fund	NOUN
ftr-467	108	9	used	use	VERB
ftr-467	108	10	to	to	PART
ftr-467	108	11	pay	pay	VERB
ftr-467	108	12	the	the	DET
ftr-467	108	13	tax	tax	NOUN
ftr-467	108	14	are	be	AUX
ftr-467	108	15	,	,	PUNCT
ftr-467	108	16	themselves	themselves	PRON
ftr-467	108	17	,	,	PUNCT
ftr-467	108	18	included	include	VERB
ftr-467	108	19	in	in	ADP
ftr-467	108	20	the	the	DET
ftr-467	108	21	tax	tax	NOUN
ftr-467	108	22	base	base	NOUN
ftr-467	108	23	.	.	PUNCT
ftr-467	109	1	this	this	PRON
ftr-467	109	2	is	be	AUX
ftr-467	109	3	the	the	DET
ftr-467	109	4	approach	approach	NOUN
ftr-467	109	5	employed	employ	VERB
ftr-467	109	6	in	in	ADP
ftr-467	109	7	the	the	DET
ftr-467	109	8	current	current	ADJ
ftr-467	109	9	federal	federal	ADJ
ftr-467	109	10	income	income	NOUN
ftr-467	109	11	tax	tax	NOUN
ftr-467	109	12	and	and	CCONJ
ftr-467	109	13	it	it	PRON
ftr-467	109	14	is	be	AUX
ftr-467	109	15	followed	follow	VERB
ftr-467	109	16	here	here	ADV
ftr-467	109	17	because	because	SCONJ
ftr-467	109	18	it	it	PRON
ftr-467	109	19	is	be	AUX
ftr-467	109	20	familiar	familiar	ADJ
ftr-467	109	21	and	and	CCONJ
ftr-467	109	22	it	it	PRON
ftr-467	109	23	does	do	AUX
ftr-467	109	24	not	not	PART
ftr-467	109	25	distort	distort	VERB
ftr-467	109	26	the	the	DET
ftr-467	109	27	results	result	NOUN
ftr-467	109	28	of	of	ADP
ftr-467	109	29	the	the	DET
ftr-467	109	30	simple	simple	ADJ
ftr-467	109	31	examples	example	NOUN
ftr-467	109	32	used	use	VERB
ftr-467	109	33	in	in	ADP
ftr-467	109	34	this	this	DET
ftr-467	109	35	article	article	NOUN
ftr-467	109	36	.	.	PUNCT
ftr-467	110	1	thus	thus	ADV
ftr-467	110	2	,	,	PUNCT
ftr-467	110	3	to	to	PART
ftr-467	110	4	have	have	VERB
ftr-467	110	5	$	$	SYM
ftr-467	110	6	100	100	NUM
ftr-467	110	7	for	for	ADP
ftr-467	110	8	consumption	consumption	NOUN
ftr-467	110	9	after	after	ADP
ftr-467	110	10	tax	tax	NOUN
ftr-467	110	11	,	,	PUNCT
ftr-467	110	12	a	a	PRON
ftr-467	110	13	must	must	AUX
ftr-467	110	14	borrow	borrow	VERB
ftr-467	110	15	$	$	SYM
ftr-467	110	16	166.67	166.67	NUM
ftr-467	110	17	before	before	ADP
ftr-467	110	18	tax	tax	NOUN
ftr-467	110	19	(	(	PUNCT
ftr-467	110	20	$	$	SYM
ftr-467	110	21	166.67	166.67	NUM
ftr-467	110	22	[	[	PUNCT
ftr-467	110	23	$	$	SYM
ftr-467	110	24	166.67	166.67	NUM
ftr-467	110	25	x	x	SYM
ftr-467	110	26	.40	.40	NUM
ftr-467	110	27	]	]	X
ftr-467	110	28	=	=	PUNCT
ftr-467	110	29	$	$	SYM
ftr-467	110	30	100	100	NUM
ftr-467	110	31	)	)	PUNCT
ftr-467	110	32	.	.	PUNCT
ftr-467	111	1	for	for	ADP
ftr-467	111	2	a	a	DET
ftr-467	111	3	discussion	discussion	NOUN
ftr-467	111	4	of	of	ADP
ftr-467	111	5	this	this	DET
ftr-467	111	6	issue	issue	NOUN
ftr-467	111	7	in	in	ADP
ftr-467	111	8	the	the	DET
ftr-467	111	9	context	context	NOUN
ftr-467	111	10	of	of	ADP
ftr-467	111	11	a	a	DET
ftr-467	111	12	more	more	ADV
ftr-467	111	13	complex	complex	ADJ
ftr-467	111	14	cash	cash	NOUN
ftr-467	111	15	-	-	PUNCT
ftr-467	111	16	flow	flow	NOUN
ftr-467	111	17	consumption	consumption	NOUN
ftr-467	111	18	tax	tax	NOUN
ftr-467	111	19	,	,	PUNCT
ftr-467	111	20	see	see	VERB
ftr-467	111	21	aba	aba	PROPN
ftr-467	111	22	,	,	PUNCT
ftr-467	111	23	sec	sec	PROPN
ftr-467	111	24	.	.	PROPN
ftr-467	111	25	of	of	ADP
ftr-467	111	26	tax'n	tax'n	NOUN
ftr-467	111	27	,	,	PUNCT
ftr-467	111	28	supra	supra	ADJ
ftr-467	111	29	note	note	NOUN
ftr-467	111	30	3	3	NUM
ftr-467	111	31	,	,	PUNCT
ftr-467	111	32	at	at	ADP
ftr-467	111	33	431	431	NUM
ftr-467	111	34	-	-	SYM
ftr-467	111	35	33	33	NUM
ftr-467	111	36	;	;	PUNCT
ftr-467	111	37	graetz	graetz	NOUN
ftr-467	111	38	,	,	PUNCT
ftr-467	111	39	supra	supra	PROPN
ftr-467	111	40	note	note	NOUN
ftr-467	111	41	2	2	NUM
ftr-467	111	42	,	,	PUNCT
ftr-467	111	43	at	at	ADP
ftr-467	111	44	1582	1582	NUM
ftr-467	111	45	-	-	SYM
ftr-467	111	46	84	84	NUM
ftr-467	111	47	.	.	PUNCT
ftr-467	112	1	[	[	X
ftr-467	112	2	vol	vol	NOUN
ftr-467	112	3	3:8	3:8	NUM
ftr-467	112	4	disparate	disparate	ADJ
ftr-467	112	5	treatment	treatment	NOUN
ftr-467	112	6	of	of	ADP
ftr-467	112	7	business	business	NOUN
ftr-467	112	8	&	&	CCONJ
ftr-467	112	9	investment	investment	NOUN
ftr-467	112	10	expense	expense	NOUN
ftr-467	112	11	interest	interest	NOUN
ftr-467	112	12	in	in	ADP
ftr-467	112	13	other	other	ADJ
ftr-467	112	14	words	word	NOUN
ftr-467	112	15	,	,	PUNCT
ftr-467	112	16	both	both	DET
ftr-467	112	17	approaches	approach	NOUN
ftr-467	112	18	to	to	ADP
ftr-467	112	19	the	the	DET
ftr-467	112	20	treatment	treatment	NOUN
ftr-467	112	21	of	of	ADP
ftr-467	112	22	borrowing	borrowing	NOUN
ftr-467	112	23	require	require	VERB
ftr-467	112	24	$	$	SYM
ftr-467	112	25	183.34	183.34	NUM
ftr-467	112	26	of	of	ADP
ftr-467	112	27	wages	wage	NOUN
ftr-467	112	28	to	to	PART
ftr-467	112	29	support	support	VERB
ftr-467	112	30	$	$	SYM
ftr-467	112	31	100	100	NUM
ftr-467	112	32	of	of	ADP
ftr-467	112	33	debt	debt	NOUN
ftr-467	112	34	-	-	PUNCT
ftr-467	112	35	financed	finance	VERB
ftr-467	112	36	consumption	consumption	NOUN
ftr-467	112	37	.	.	PUNCT
ftr-467	113	1	granted	grant	VERB
ftr-467	113	2	,	,	PUNCT
ftr-467	113	3	the	the	DET
ftr-467	113	4	tax	tax	NOUN
ftr-467	113	5	payments	payment	NOUN
ftr-467	113	6	in	in	ADP
ftr-467	113	7	the	the	DET
ftr-467	113	8	two	two	NUM
ftr-467	113	9	scenarios	scenario	NOUN
ftr-467	113	10	look	look	VERB
ftr-467	113	11	different-$66.67	different-$66.67	NOUN
ftr-467	113	12	in	in	ADP
ftr-467	113	13	illustration	illustration	NOUN
ftr-467	113	14	1a	1a	NOUN
ftr-467	113	15	and	and	CCONJ
ftr-467	113	16	$	$	SYM
ftr-467	113	17	73.34	73.34	NUM
ftr-467	113	18	in	in	ADP
ftr-467	113	19	illustration	illustration	NOUN
ftr-467	113	20	lb	lb	NOUN
ftr-467	113	21	.	.	PUNCT
ftr-467	114	1	the	the	DET
ftr-467	114	2	difference	difference	NOUN
ftr-467	114	3	is	be	AUX
ftr-467	114	4	illusory	illusory	ADJ
ftr-467	114	5	,	,	PUNCT
ftr-467	114	6	however	however	ADV
ftr-467	114	7	,	,	PUNCT
ftr-467	114	8	because	because	SCONJ
ftr-467	114	9	the	the	DET
ftr-467	114	10	$	$	SYM
ftr-467	114	11	66.67	66.67	NUM
ftr-467	114	12	tax	tax	NOUN
ftr-467	114	13	is	be	AUX
ftr-467	114	14	due	due	ADJ
ftr-467	114	15	on	on	ADP
ftr-467	114	16	1	1	NUM
ftr-467	114	17	/	/	SYM
ftr-467	114	18	l/1	l/1	NUM
ftr-467	114	19	while	while	SCONJ
ftr-467	114	20	the	the	DET
ftr-467	114	21	$	$	SYM
ftr-467	114	22	73.34	73.34	NUM
ftr-467	114	23	tax	tax	NOUN
ftr-467	114	24	is	be	AUX
ftr-467	114	25	paid	pay	VERB
ftr-467	114	26	on	on	ADP
ftr-467	114	27	1/1/2	1/1/2	NUM
ftr-467	114	28	.	.	PUNCT
ftr-467	115	1	applying	apply	VERB
ftr-467	115	2	our	our	PRON
ftr-467	115	3	10	10	NUM
ftr-467	115	4	%	%	NOUN
ftr-467	115	5	interest	interest	NOUN
ftr-467	115	6	assumption	assumption	NOUN
ftr-467	115	7	,	,	PUNCT
ftr-467	115	8	$	$	SYM
ftr-467	115	9	66.67	66.67	NUM
ftr-467	115	10	is	be	AUX
ftr-467	115	11	simply	simply	ADV
ftr-467	115	12	the	the	DET
ftr-467	115	13	1/1/1	1/1/1	NUM
ftr-467	115	14	cost	cost	NOUN
ftr-467	115	15	of	of	ADP
ftr-467	115	16	a	a	DET
ftr-467	115	17	$	$	SYM
ftr-467	115	18	73.34	73.34	NUM
ftr-467	115	19	payment	payment	NOUN
ftr-467	115	20	on	on	ADP
ftr-467	115	21	1/1/2	1/1/2	NUM
ftr-467	115	22	.	.	PUNCT
ftr-467	116	1	consequently	consequently	ADV
ftr-467	116	2	,	,	PUNCT
ftr-467	116	3	in	in	ADP
ftr-467	116	4	present	present	ADJ
ftr-467	116	5	value	value	NOUN
ftr-467	116	6	terms	term	NOUN
ftr-467	116	7	,	,	PUNCT
ftr-467	116	8	the	the	DET
ftr-467	116	9	amount	amount	NOUN
ftr-467	116	10	of	of	ADP
ftr-467	116	11	tax	tax	NOUN
ftr-467	116	12	paid	pay	VERB
ftr-467	116	13	under	under	ADP
ftr-467	116	14	the	the	DET
ftr-467	116	15	two	two	NUM
ftr-467	116	16	approaches	approach	NOUN
ftr-467	116	17	to	to	ADP
ftr-467	116	18	handling	handle	VERB
ftr-467	116	19	debt	debt	NOUN
ftr-467	116	20	-	-	PUNCT
ftr-467	116	21	financed	finance	VERB
ftr-467	116	22	consumption	consumption	NOUN
ftr-467	116	23	is	be	AUX
ftr-467	116	24	identical	identical	ADJ
ftr-467	116	25	in	in	ADP
ftr-467	116	26	each	each	DET
ftr-467	116	27	case	case	NOUN
ftr-467	116	28	.	.	PUNCT
ftr-467	116	29	'	'	PUNCT
ftr-467	117	1	8	8	NUM
ftr-467	117	2	thus	thus	ADV
ftr-467	117	3	,	,	PUNCT
ftr-467	117	4	a	a	DET
ftr-467	117	5	comparison	comparison	NOUN
ftr-467	117	6	of	of	ADP
ftr-467	117	7	the	the	DET
ftr-467	117	8	two	two	NUM
ftr-467	117	9	methods	method	NOUN
ftr-467	117	10	for	for	ADP
ftr-467	117	11	handling	handle	VERB
ftr-467	117	12	debt	debt	NOUN
ftr-467	117	13	-	-	PUNCT
ftr-467	117	14	financed	finance	VERB
ftr-467	117	15	consumption	consumption	NOUN
ftr-467	117	16	under	under	ADP
ftr-467	117	17	a	a	DET
ftr-467	117	18	cash	cash	NOUN
ftr-467	117	19	-	-	PUNCT
ftr-467	117	20	flow	flow	NOUN
ftr-467	117	21	tax	tax	NOUN
ftr-467	117	22	shows	show	VERB
ftr-467	117	23	that	that	SCONJ
ftr-467	117	24	they	they	PRON
ftr-467	117	25	are	be	AUX
ftr-467	117	26	indeed	indeed	ADV
ftr-467	117	27	equivalent	equivalent	ADJ
ftr-467	117	28	in	in	ADP
ftr-467	117	29	terms	term	NOUN
ftr-467	117	30	of	of	ADP
ftr-467	117	31	wages	wage	NOUN
ftr-467	117	32	required	require	VERB
ftr-467	117	33	to	to	PART
ftr-467	117	34	fund	fund	VERB
ftr-467	117	35	consumption	consumption	NOUN
ftr-467	117	36	and	and	CCONJ
ftr-467	117	37	in	in	ADP
ftr-467	117	38	terms	term	NOUN
ftr-467	117	39	of	of	ADP
ftr-467	117	40	tax	tax	NOUN
ftr-467	117	41	liability	liability	NOUN
ftr-467	117	42	.	.	PUNCT
ftr-467	118	1	for	for	ADP
ftr-467	118	2	purposes	purpose	NOUN
ftr-467	118	3	of	of	ADP
ftr-467	118	4	this	this	DET
ftr-467	118	5	article	article	NOUN
ftr-467	118	6	,	,	PUNCT
ftr-467	118	7	however	however	ADV
ftr-467	118	8	,	,	PUNCT
ftr-467	118	9	it	it	PRON
ftr-467	118	10	is	be	AUX
ftr-467	118	11	more	more	ADV
ftr-467	118	12	important	important	ADJ
ftr-467	118	13	to	to	PART
ftr-467	118	14	note	note	VERB
ftr-467	118	15	that	that	SCONJ
ftr-467	118	16	these	these	DET
ftr-467	118	17	approaches	approach	NOUN
ftr-467	118	18	have	have	VERB
ftr-467	118	19	an	an	DET
ftr-467	118	20	additional	additional	ADJ
ftr-467	118	21	point	point	NOUN
ftr-467	118	22	of	of	ADP
ftr-467	118	23	equivalence	equivalence	NOUN
ftr-467	118	24	.	.	PUNCT
ftr-467	119	1	to	to	PART
ftr-467	119	2	be	be	AUX
ftr-467	119	3	specific	specific	ADJ
ftr-467	119	4	,	,	PUNCT
ftr-467	119	5	under	under	ADP
ftr-467	119	6	our	our	PRON
ftr-467	119	7	10	10	NUM
ftr-467	119	8	%	%	NOUN
ftr-467	119	9	after	after	ADP
ftr-467	119	10	-	-	PUNCT
ftr-467	119	11	tax	tax	NOUN
ftr-467	119	12	interest	interest	NOUN
ftr-467	119	13	assumption	assumption	NOUN
ftr-467	119	14	,	,	PUNCT
ftr-467	119	15	the	the	DET
ftr-467	119	16	$	$	SYM
ftr-467	119	17	183.34	183.34	NUM
ftr-467	119	18	of	of	ADP
ftr-467	119	19	principal	principal	NOUN
ftr-467	119	20	and	and	CCONJ
ftr-467	119	21	interest	interest	NOUN
ftr-467	119	22	that	that	PRON
ftr-467	119	23	is	be	AUX
ftr-467	119	24	deducted	deduct	VERB
ftr-467	119	25	on	on	ADP
ftr-467	119	26	1/1/2	1/1/2	NUM
ftr-467	119	27	in	in	ADP
ftr-467	119	28	illustration	illustration	NOUN
ftr-467	119	29	1a	1a	NUM
ftr-467	119	30	has	have	VERB
ftr-467	119	31	a	a	DET
ftr-467	119	32	1/1/1	1/1/1	NUM
ftr-467	119	33	value	value	NOUN
ftr-467	119	34	of	of	ADP
ftr-467	119	35	$	$	SYM
ftr-467	119	36	166.67	166.67	NUM
ftr-467	119	37	which	which	PRON
ftr-467	119	38	exactly	exactly	ADV
ftr-467	119	39	equals	equal	VERB
ftr-467	119	40	the	the	DET
ftr-467	119	41	$	$	SYM
ftr-467	119	42	166.67	166.67	NUM
ftr-467	119	43	of	of	ADP
ftr-467	119	44	loan	loan	NOUN
ftr-467	119	45	proceeds	proceed	NOUN
ftr-467	119	46	that	that	PRON
ftr-467	119	47	were	be	AUX
ftr-467	119	48	included	include	VERB
ftr-467	119	49	in	in	ADP
ftr-467	119	50	the	the	DET
ftr-467	119	51	1/1/1	1/1/1	NUM
ftr-467	119	52	tax	tax	NOUN
ftr-467	119	53	base	base	NOUN
ftr-467	119	54	in	in	ADP
ftr-467	119	55	illustration	illustration	NOUN
ftr-467	119	56	1a	1a	NOUN
ftr-467	119	57	.	.	PUNCT
ftr-467	120	1	in	in	ADP
ftr-467	120	2	other	other	ADJ
ftr-467	120	3	words	word	NOUN
ftr-467	120	4	,	,	PUNCT
ftr-467	120	5	the	the	DET
ftr-467	120	6	1/1/2	1/1/2	NUM
ftr-467	120	7	deduction	deduction	NOUN
ftr-467	120	8	of	of	ADP
ftr-467	120	9	principal	principal	NOUN
ftr-467	120	10	18	18	NUM
ftr-467	120	11	.	.	PUNCT
ftr-467	120	12	see	see	VERB
ftr-467	120	13	blueprints	blueprint	NOUN
ftr-467	120	14	,	,	PUNCT
ftr-467	120	15	supra	supra	PROPN
ftr-467	120	16	note	note	NOUN
ftr-467	120	17	1	1	NUM
ftr-467	120	18	,	,	PUNCT
ftr-467	120	19	at	at	ADP
ftr-467	120	20	124	124	NUM
ftr-467	120	21	-	-	SYM
ftr-467	120	22	25	25	NUM
ftr-467	120	23	.	.	PUNCT
ftr-467	121	1	an	an	DET
ftr-467	121	2	alternative	alternative	ADJ
ftr-467	121	3	way	way	NOUN
ftr-467	121	4	to	to	PART
ftr-467	121	5	understand	understand	VERB
ftr-467	121	6	the	the	DET
ftr-467	121	7	equivalence	equivalence	NOUN
ftr-467	121	8	of	of	ADP
ftr-467	121	9	the	the	DET
ftr-467	121	10	tax	tax	NOUN
ftr-467	121	11	payments	payment	NOUN
ftr-467	121	12	in	in	ADP
ftr-467	121	13	illustrations	illustration	NOUN
ftr-467	121	14	ia	ia	PROPN
ftr-467	121	15	and	and	CCONJ
ftr-467	121	16	lb	lb	ADV
ftr-467	121	17	is	be	AUX
ftr-467	121	18	to	to	PART
ftr-467	121	19	note	note	VERB
ftr-467	121	20	that	that	SCONJ
ftr-467	121	21	at	at	ADP
ftr-467	121	22	the	the	DET
ftr-467	121	23	time	time	NOUN
ftr-467	121	24	money	money	NOUN
ftr-467	121	25	is	be	AUX
ftr-467	121	26	borrowed	borrow	VERB
ftr-467	121	27	on	on	ADP
ftr-467	121	28	fair	fair	ADJ
ftr-467	121	29	-	-	PUNCT
ftr-467	121	30	market	market	NOUN
ftr-467	121	31	terms	term	NOUN
ftr-467	121	32	,	,	PUNCT
ftr-467	121	33	the	the	DET
ftr-467	121	34	principal	principal	ADJ
ftr-467	121	35	amount	amount	NOUN
ftr-467	121	36	of	of	ADP
ftr-467	121	37	the	the	DET
ftr-467	121	38	loan	loan	NOUN
ftr-467	121	39	equals	equal	VERB
ftr-467	121	40	the	the	DET
ftr-467	121	41	present	present	ADJ
ftr-467	121	42	value	value	NOUN
ftr-467	121	43	of	of	ADP
ftr-467	121	44	the	the	DET
ftr-467	121	45	wages	wage	NOUN
ftr-467	121	46	required	require	VERB
ftr-467	121	47	to	to	PART
ftr-467	121	48	pay	pay	VERB
ftr-467	121	49	off	off	ADP
ftr-467	121	50	the	the	DET
ftr-467	121	51	loan	loan	NOUN
ftr-467	121	52	principal	principal	NOUN
ftr-467	121	53	and	and	CCONJ
ftr-467	121	54	interest	interest	NOUN
ftr-467	121	55	at	at	ADP
ftr-467	121	56	maturity	maturity	NOUN
ftr-467	121	57	.	.	PUNCT
ftr-467	122	1	see	see	VERB
ftr-467	122	2	dodge	dodge	VERB
ftr-467	122	3	et	et	PROPN
ftr-467	122	4	al	al	PROPN
ftr-467	122	5	.	.	PROPN
ftr-467	122	6	,	,	PUNCT
ftr-467	122	7	supra	supra	PROPN
ftr-467	122	8	note	note	PROPN
ftr-467	122	9	6	6	NUM
ftr-467	122	10	,	,	PUNCT
ftr-467	122	11	at	at	ADP
ftr-467	122	12	411	411	NUM
ftr-467	122	13	-	-	SYM
ftr-467	122	14	12	12	NUM
ftr-467	122	15	.	.	PUNCT
ftr-467	123	1	414	414	NUM
ftr-467	123	2	.	.	PUNCT
ftr-467	124	1	thus	thus	ADV
ftr-467	124	2	,	,	PUNCT
ftr-467	124	3	in	in	ADP
ftr-467	124	4	present	present	ADJ
ftr-467	124	5	value	value	NOUN
ftr-467	124	6	terms	term	NOUN
ftr-467	124	7	,	,	PUNCT
ftr-467	124	8	a	a	DET
ftr-467	124	9	tax	tax	NOUN
ftr-467	124	10	on	on	ADP
ftr-467	124	11	the	the	DET
ftr-467	124	12	loan	loan	NOUN
ftr-467	124	13	proceeds	proceed	NOUN
ftr-467	124	14	at	at	ADP
ftr-467	124	15	the	the	DET
ftr-467	124	16	time	time	NOUN
ftr-467	124	17	of	of	ADP
ftr-467	124	18	borrowing	borrowing	NOUN
ftr-467	124	19	(	(	PUNCT
ftr-467	124	20	as	as	SCONJ
ftr-467	124	21	occurs	occur	VERB
ftr-467	124	22	under	under	ADP
ftr-467	124	23	the	the	DET
ftr-467	124	24	inclusion	inclusion	NOUN
ftr-467	124	25	/	/	SYM
ftr-467	124	26	deduction	deduction	NOUN
ftr-467	124	27	approach	approach	NOUN
ftr-467	124	28	)	)	PUNCT
ftr-467	124	29	is	be	AUX
ftr-467	124	30	equal	equal	ADJ
ftr-467	124	31	to	to	ADP
ftr-467	124	32	a	a	DET
ftr-467	124	33	tax	tax	NOUN
ftr-467	124	34	on	on	ADP
ftr-467	124	35	the	the	DET
ftr-467	124	36	wages	wage	NOUN
ftr-467	124	37	required	require	VERB
ftr-467	124	38	to	to	PART
ftr-467	124	39	pay	pay	VERB
ftr-467	124	40	the	the	DET
ftr-467	124	41	principal	principal	NOUN
ftr-467	124	42	and	and	CCONJ
ftr-467	124	43	interest	interest	NOUN
ftr-467	124	44	ultimately	ultimately	ADV
ftr-467	124	45	due	due	ADJ
ftr-467	124	46	on	on	ADP
ftr-467	124	47	the	the	DET
ftr-467	124	48	loan	loan	NOUN
ftr-467	124	49	(	(	PUNCT
ftr-467	124	50	as	as	SCONJ
ftr-467	124	51	occurs	occur	VERB
ftr-467	124	52	under	under	ADP
ftr-467	124	53	the	the	DET
ftr-467	124	54	exclusion	exclusion	NOUN
ftr-467	124	55	/	/	SYM
ftr-467	124	56	no	no	DET
ftr-467	124	57	deduction	deduction	NOUN
ftr-467	124	58	method	method	NOUN
ftr-467	124	59	)	)	PUNCT
ftr-467	124	60	.	.	PUNCT
ftr-467	125	1	see	see	VERB
ftr-467	125	2	blueprints	blueprint	NOUN
ftr-467	125	3	,	,	PUNCT
ftr-467	125	4	supra	supra	PROPN
ftr-467	125	5	note	note	NOUN
ftr-467	125	6	1	1	NUM
ftr-467	125	7	,	,	PUNCT
ftr-467	125	8	at	at	ADP
ftr-467	125	9	133	133	NUM
ftr-467	125	10	.	.	PUNCT
ftr-467	126	1	yet	yet	ADV
ftr-467	126	2	another	another	DET
ftr-467	126	3	way	way	NOUN
ftr-467	126	4	to	to	PART
ftr-467	126	5	see	see	VERB
ftr-467	126	6	the	the	DET
ftr-467	126	7	equivalence	equivalence	NOUN
ftr-467	126	8	of	of	ADP
ftr-467	126	9	the	the	DET
ftr-467	126	10	tax	tax	NOUN
ftr-467	126	11	payments	payment	NOUN
ftr-467	126	12	in	in	ADP
ftr-467	126	13	illustrations	illustration	NOUN
ftr-467	126	14	ia	ia	PROPN
ftr-467	126	15	and	and	CCONJ
ftr-467	126	16	ib	ib	PROPN
ftr-467	126	17	is	be	AUX
ftr-467	126	18	to	to	PART
ftr-467	126	19	note	note	VERB
ftr-467	126	20	that	that	SCONJ
ftr-467	126	21	if	if	SCONJ
ftr-467	126	22	individual	individual	ADJ
ftr-467	126	23	a	a	PRON
ftr-467	126	24	had	have	AUX
ftr-467	126	25	used	use	VERB
ftr-467	126	26	1/1/1	1/1/1	NUM
ftr-467	126	27	wages	wage	NOUN
ftr-467	126	28	to	to	PART
ftr-467	126	29	finance	finance	VERB
ftr-467	126	30	her	she	PRON
ftr-467	126	31	sl00	sl00	PROPN
ftr-467	126	32	of	of	ADP
ftr-467	126	33	1/1/1	1/1/1	NUM
ftr-467	126	34	consumption	consumption	NOUN
ftr-467	126	35	,	,	PUNCT
ftr-467	126	36	$	$	SYM
ftr-467	126	37	166.67	166.67	NUM
ftr-467	126	38	of	of	ADP
ftr-467	126	39	i/1/1	i/1/1	NOUN
ftr-467	126	40	wages	wage	NOUN
ftr-467	126	41	would	would	AUX
ftr-467	126	42	have	have	AUX
ftr-467	126	43	been	be	AUX
ftr-467	126	44	required	require	VERB
ftr-467	126	45	.	.	PUNCT
ftr-467	127	1	the	the	DET
ftr-467	127	2	treasury	treasury	NOUN
ftr-467	127	3	would	would	AUX
ftr-467	127	4	have	have	AUX
ftr-467	127	5	immediately	immediately	ADV
ftr-467	127	6	collected	collect	VERB
ftr-467	127	7	a	a	DET
ftr-467	127	8	$	$	SYM
ftr-467	127	9	66.67	66.67	NUM
ftr-467	127	10	tax	tax	NOUN
ftr-467	127	11	(	(	PUNCT
ftr-467	127	12	$	$	SYM
ftr-467	127	13	166.67	166.67	NUM
ftr-467	127	14	x	x	SYM
ftr-467	127	15	.40	.40	NUM
ftr-467	127	16	)	)	PUNCT
ftr-467	127	17	and	and	CCONJ
ftr-467	127	18	would	would	AUX
ftr-467	127	19	have	have	AUX
ftr-467	127	20	had	have	VERB
ftr-467	127	21	no	no	DET
ftr-467	127	22	further	further	ADJ
ftr-467	127	23	financial	financial	ADJ
ftr-467	127	24	interest	interest	NOUN
ftr-467	127	25	in	in	ADP
ftr-467	127	26	a	a	DET
ftr-467	127	27	's	's	PART
ftr-467	127	28	consumption	consumption	NOUN
ftr-467	127	29	out	out	ADP
ftr-467	127	30	of	of	ADP
ftr-467	127	31	those	those	DET
ftr-467	127	32	wages	wage	NOUN
ftr-467	127	33	.	.	PUNCT
ftr-467	128	1	debt	debt	NOUN
ftr-467	128	2	-	-	PUNCT
ftr-467	128	3	financed	finance	VERB
ftr-467	128	4	consumption	consumption	NOUN
ftr-467	128	5	works	work	VERB
ftr-467	128	6	in	in	ADP
ftr-467	128	7	a	a	DET
ftr-467	128	8	similar	similar	ADJ
ftr-467	128	9	way	way	NOUN
ftr-467	128	10	under	under	ADP
ftr-467	128	11	a	a	DET
ftr-467	128	12	cash	cash	NOUN
ftr-467	128	13	-	-	PUNCT
ftr-467	128	14	flow	flow	NOUN
ftr-467	128	15	tax	tax	NOUN
ftr-467	128	16	.	.	PUNCT
ftr-467	129	1	thus	thus	ADV
ftr-467	129	2	,	,	PUNCT
ftr-467	129	3	in	in	ADP
ftr-467	129	4	illustration	illustration	NOUN
ftr-467	129	5	ia	ia	PROPN
ftr-467	129	6	,	,	PUNCT
ftr-467	129	7	individual	individual	ADJ
ftr-467	129	8	a	a	DET
ftr-467	129	9	used	use	VERB
ftr-467	129	10	$	$	SYM
ftr-467	129	11	66.67	66.67	NUM
ftr-467	129	12	out	out	ADP
ftr-467	129	13	of	of	ADP
ftr-467	129	14	s166.67	s166.67	NOUN
ftr-467	129	15	of	of	ADP
ftr-467	129	16	loan	loan	NOUN
ftr-467	129	17	funds	fund	NOUN
ftr-467	129	18	to	to	PART
ftr-467	129	19	make	make	VERB
ftr-467	129	20	the	the	DET
ftr-467	129	21	1/1/1	1/1/1	NUM
ftr-467	129	22	tax	tax	NOUN
ftr-467	129	23	payment	payment	NOUN
ftr-467	129	24	.	.	PUNCT
ftr-467	130	1	at	at	ADP
ftr-467	130	2	that	that	DET
ftr-467	130	3	point	point	NOUN
ftr-467	130	4	,	,	PUNCT
ftr-467	130	5	the	the	DET
ftr-467	130	6	treasury	treasury	NOUN
ftr-467	130	7	's	's	PART
ftr-467	130	8	financial	financial	ADJ
ftr-467	130	9	interest	interest	NOUN
ftr-467	130	10	in	in	ADP
ftr-467	130	11	a	a	DET
ftr-467	130	12	's	's	PART
ftr-467	130	13	consumption	consumption	NOUN
ftr-467	130	14	use	use	NOUN
ftr-467	130	15	of	of	ADP
ftr-467	130	16	the	the	DET
ftr-467	130	17	borrowed	borrow	VERB
ftr-467	130	18	$	$	SYM
ftr-467	130	19	166.67	166.67	NUM
ftr-467	130	20	was	be	AUX
ftr-467	130	21	fully	fully	ADV
ftr-467	130	22	satisfied	satisfied	ADJ
ftr-467	130	23	.	.	PUNCT
ftr-467	131	1	when	when	SCONJ
ftr-467	131	2	a	a	DET
ftr-467	131	3	earned	earn	VERB
ftr-467	131	4	s	s	PRON
ftr-467	131	5	183.34	183.34	NUM
ftr-467	131	6	on	on	ADP
ftr-467	131	7	1/1/2	1/1/2	NUM
ftr-467	131	8	and	and	CCONJ
ftr-467	131	9	paid	pay	VERB
ftr-467	131	10	off	off	ADP
ftr-467	131	11	the	the	DET
ftr-467	131	12	lender	lender	NOUN
ftr-467	131	13	(	(	PUNCT
ftr-467	131	14	$	$	SYM
ftr-467	131	15	166.67	166.67	NUM
ftr-467	131	16	of	of	ADP
ftr-467	131	17	principal	principal	NOUN
ftr-467	131	18	and	and	CCONJ
ftr-467	131	19	$	$	SYM
ftr-467	131	20	16.67	16.67	NUM
ftr-467	131	21	of	of	ADP
ftr-467	131	22	interest	interest	NOUN
ftr-467	131	23	)	)	PUNCT
ftr-467	131	24	,	,	PUNCT
ftr-467	131	25	no	no	DET
ftr-467	131	26	tax	tax	NOUN
ftr-467	131	27	liability	liability	NOUN
ftr-467	131	28	should	should	AUX
ftr-467	131	29	have	have	AUX
ftr-467	131	30	attached	attach	VERB
ftr-467	131	31	because	because	SCONJ
ftr-467	131	32	the	the	DET
ftr-467	131	33	treasury	treasury	NOUN
ftr-467	131	34	's	's	PART
ftr-467	131	35	claim	claim	NOUN
ftr-467	131	36	was	be	AUX
ftr-467	131	37	fully	fully	ADV
ftr-467	131	38	satisfied	satisfied	ADJ
ftr-467	131	39	by	by	ADP
ftr-467	131	40	the	the	DET
ftr-467	131	41	i	i	PROPN
ftr-467	131	42	/	/	SYM
ftr-467	131	43	i	i	PROPN
ftr-467	131	44	/	/	SYM
ftr-467	131	45	i	i	PRON
ftr-467	131	46	tax	tax	NOUN
ftr-467	131	47	payment	payment	NOUN
ftr-467	131	48	out	out	ADP
ftr-467	131	49	of	of	ADP
ftr-467	131	50	borrowed	borrow	VERB
ftr-467	131	51	funds	fund	NOUN
ftr-467	131	52	.	.	PUNCT
ftr-467	132	1	the	the	DET
ftr-467	132	2	only	only	ADJ
ftr-467	132	3	way	way	NOUN
ftr-467	132	4	to	to	PART
ftr-467	132	5	achieve	achieve	VERB
ftr-467	132	6	this	this	DET
ftr-467	132	7	correct	correct	ADJ
ftr-467	132	8	result	result	NOUN
ftr-467	132	9	is	be	AUX
ftr-467	132	10	to	to	PART
ftr-467	132	11	allow	allow	VERB
ftr-467	132	12	a	a	PRON
ftr-467	132	13	to	to	PART
ftr-467	132	14	offset	offset	VERB
ftr-467	132	15	the	the	DET
ftr-467	132	16	$	$	SYM
ftr-467	132	17	183.34	183.34	NUM
ftr-467	132	18	of	of	ADP
ftr-467	132	19	1/1/2	1/1/2	NUM
ftr-467	132	20	wages	wage	NOUN
ftr-467	132	21	with	with	ADP
ftr-467	132	22	a	a	DET
ftr-467	132	23	1/1/2	1/1/2	NUM
ftr-467	132	24	deduction	deduction	NOUN
ftr-467	132	25	for	for	ADP
ftr-467	132	26	the	the	DET
ftr-467	132	27	$	$	SYM
ftr-467	132	28	183.34	183.34	NUM
ftr-467	132	29	payment	payment	NOUN
ftr-467	132	30	of	of	ADP
ftr-467	132	31	principal	principal	NOUN
ftr-467	132	32	and	and	CCONJ
ftr-467	132	33	interest	interest	NOUN
ftr-467	132	34	to	to	ADP
ftr-467	132	35	the	the	DET
ftr-467	132	36	lender	lender	NOUN
ftr-467	132	37	.	.	PUNCT
ftr-467	133	1	this	this	PRON
ftr-467	133	2	is	be	AUX
ftr-467	133	3	precisely	precisely	ADV
ftr-467	133	4	what	what	PRON
ftr-467	133	5	the	the	DET
ftr-467	133	6	inclusion	inclusion	NOUN
ftr-467	133	7	/	/	SYM
ftr-467	133	8	deduction	deduction	NOUN
ftr-467	133	9	approach	approach	NOUN
ftr-467	133	10	does	do	VERB
ftr-467	133	11	.	.	PUNCT
ftr-467	134	1	by	by	ADP
ftr-467	134	2	contrast	contrast	NOUN
ftr-467	134	3	,	,	PUNCT
ftr-467	134	4	in	in	ADP
ftr-467	134	5	illustration	illustration	NOUN
ftr-467	134	6	1b	1b	NUM
ftr-467	134	7	,	,	PUNCT
ftr-467	134	8	the	the	DET
ftr-467	134	9	exclusion	exclusion	NOUN
ftr-467	134	10	of	of	ADP
ftr-467	134	11	a	a	DET
ftr-467	134	12	's	's	PART
ftr-467	134	13	borrowed	borrow	VERB
ftr-467	134	14	funds	fund	NOUN
ftr-467	134	15	from	from	ADP
ftr-467	134	16	the	the	DET
ftr-467	134	17	tax	tax	NOUN
ftr-467	134	18	base	base	NOUN
ftr-467	134	19	allowed	allow	VERB
ftr-467	134	20	a	a	PRON
ftr-467	134	21	to	to	PART
ftr-467	134	22	finance	finance	VERB
ftr-467	134	23	the	the	DET
ftr-467	134	24	$	$	SYM
ftr-467	134	25	66.67	66.67	NUM
ftr-467	134	26	tax	tax	NOUN
ftr-467	134	27	payment	payment	NOUN
ftr-467	134	28	due	due	ADJ
ftr-467	134	29	on	on	ADP
ftr-467	134	30	the	the	DET
ftr-467	134	31	$	$	SYM
ftr-467	134	32	i00	i00	NOUN
ftr-467	134	33	of	of	ADP
ftr-467	134	34	i	i	PRON
ftr-467	134	35	/	/	SYM
ftr-467	134	36	i	i	PROPN
ftr-467	134	37	/	/	SYM
ftr-467	134	38	i	i	PRON
ftr-467	134	39	consumption	consumption	NOUN
ftr-467	134	40	by	by	ADP
ftr-467	134	41	effectively	effectively	ADV
ftr-467	134	42	borrowing	borrow	VERB
ftr-467	134	43	the	the	DET
ftr-467	134	44	$	$	SYM
ftr-467	134	45	66.67	66.67	NUM
ftr-467	134	46	from	from	ADP
ftr-467	134	47	the	the	DET
ftr-467	134	48	treasury	treasury	NOUN
ftr-467	134	49	until	until	ADP
ftr-467	134	50	11/2	11/2	NUM
ftr-467	134	51	.	.	PUNCT
ftr-467	135	1	accordingly	accordingly	ADV
ftr-467	135	2	,	,	PUNCT
ftr-467	135	3	under	under	ADP
ftr-467	135	4	our	our	PRON
ftr-467	135	5	107o	107o	PROPN
ftr-467	135	6	after	after	ADP
ftr-467	135	7	-	-	PUNCT
ftr-467	135	8	tax	tax	NOUN
ftr-467	135	9	interest	interest	NOUN
ftr-467	135	10	assumption	assumption	NOUN
ftr-467	135	11	,	,	PUNCT
ftr-467	135	12	a	a	DET
ftr-467	135	13	owed	owe	VERB
ftr-467	135	14	$	$	SYM
ftr-467	135	15	73.34	73.34	NUM
ftr-467	135	16	to	to	ADP
ftr-467	135	17	the	the	DET
ftr-467	135	18	treasury	treasury	NOUN
ftr-467	135	19	on	on	ADP
ftr-467	135	20	1	1	NUM
ftr-467	135	21	/	/	SYM
ftr-467	135	22	l/2	l/2	NUM
ftr-467	135	23	.	.	PUNCT
ftr-467	136	1	a	a	PRON
ftr-467	136	2	's	's	PART
ftr-467	136	3	111/2	111/2	NUM
ftr-467	136	4	tax	tax	NOUN
ftr-467	136	5	payment	payment	NOUN
ftr-467	136	6	of	of	ADP
ftr-467	136	7	that	that	DET
ftr-467	136	8	amount	amount	NOUN
ftr-467	136	9	satisfied	satisfy	VERB
ftr-467	136	10	this	this	DET
ftr-467	136	11	obligation	obligation	NOUN
ftr-467	136	12	.	.	PUNCT
ftr-467	137	1	1997	1997	NUM
ftr-467	137	2	]	]	PUNCT
ftr-467	137	3	florida	florida	PROPN
ftr-467	137	4	tax	tax	PROPN
ftr-467	137	5	review	review	NOUN
ftr-467	137	6	and	and	CCONJ
ftr-467	137	7	interest	interest	NOUN
ftr-467	137	8	effectively	effectively	ADV
ftr-467	137	9	offsets	offset	VERB
ftr-467	137	10	the	the	DET
ftr-467	137	11	1/1/1	1/1/1	NUM
ftr-467	137	12	inclusion	inclusion	NOUN
ftr-467	137	13	of	of	ADP
ftr-467	137	14	loan	loan	NOUN
ftr-467	137	15	proceeds	proceed	NOUN
ftr-467	137	16	so	so	SCONJ
ftr-467	137	17	that	that	SCONJ
ftr-467	137	18	the	the	DET
ftr-467	137	19	taxpayer	taxpayer	NOUN
ftr-467	137	20	is	be	AUX
ftr-467	137	21	left	leave	VERB
ftr-467	137	22	as	as	SCONJ
ftr-467	137	23	if	if	SCONJ
ftr-467	137	24	none	none	NOUN
ftr-467	137	25	of	of	ADP
ftr-467	137	26	the	the	DET
ftr-467	137	27	borrowed	borrow	VERB
ftr-467	137	28	money	money	NOUN
ftr-467	137	29	had	have	AUX
ftr-467	137	30	been	be	AUX
ftr-467	137	31	taxed	tax	VERB
ftr-467	137	32	in	in	ADP
ftr-467	137	33	illustration	illustration	NOUN
ftr-467	137	34	ia	ia	PROPN
ftr-467	137	35	.	.	PROPN
ftr-467	137	36	9	9	NUM
ftr-467	137	37	conversely	conversely	ADV
ftr-467	137	38	,	,	PUNCT
ftr-467	137	39	the	the	DET
ftr-467	137	40	$	$	SYM
ftr-467	137	41	100	100	NUM
ftr-467	137	42	of	of	ADP
ftr-467	137	43	loan	loan	NOUN
ftr-467	137	44	proceeds	proceed	NOUN
ftr-467	137	45	excluded	exclude	VERB
ftr-467	137	46	from	from	ADP
ftr-467	137	47	a	a	DET
ftr-467	137	48	's	's	PART
ftr-467	137	49	income	income	NOUN
ftr-467	137	50	on	on	ADP
ftr-467	137	51	1/1/1	1/1/1	NUM
ftr-467	137	52	in	in	ADP
ftr-467	137	53	ilustration	ilustration	NOUN
ftr-467	137	54	1b	1b	NUM
ftr-467	137	55	has	have	VERB
ftr-467	137	56	a	a	DET
ftr-467	137	57	1/1/2	1/1/2	NUM
ftr-467	137	58	value	value	NOUN
ftr-467	137	59	of	of	ADP
ftr-467	137	60	$	$	SYM
ftr-467	137	61	110	110	NUM
ftr-467	137	62	exactly	exactly	ADV
ftr-467	137	63	equal	equal	ADJ
ftr-467	137	64	to	to	ADP
ftr-467	137	65	the	the	DET
ftr-467	137	66	nondeductible	nondeductible	ADJ
ftr-467	137	67	amount	amount	NOUN
ftr-467	137	68	of	of	ADP
ftr-467	137	69	principal	principal	NOUN
ftr-467	137	70	and	and	CCONJ
ftr-467	137	71	interest	interest	NOUN
ftr-467	137	72	paid	pay	VERB
ftr-467	137	73	to	to	ADP
ftr-467	137	74	the	the	DET
ftr-467	137	75	lender	lender	NOUN
ftr-467	137	76	on	on	ADP
ftr-467	137	77	1/1/2	1/1/2	NUM
ftr-467	137	78	.	.	PUNCT
ftr-467	138	1	thus	thus	ADV
ftr-467	138	2	,	,	PUNCT
ftr-467	138	3	the	the	DET
ftr-467	138	4	1/1/1	1/1/1	NUM
ftr-467	138	5	exclusion	exclusion	NOUN
ftr-467	138	6	of	of	ADP
ftr-467	138	7	principal	principal	NOUN
ftr-467	138	8	and	and	CCONJ
ftr-467	138	9	the	the	DET
ftr-467	138	10	1/1/2	1/1/2	NUM
ftr-467	138	11	nondeduction	nondeduction	NOUN
ftr-467	138	12	of	of	ADP
ftr-467	138	13	principal	principal	NOUN
ftr-467	138	14	and	and	CCONJ
ftr-467	138	15	interest	interest	NOUN
ftr-467	138	16	cancel	cancel	VERB
ftr-467	138	17	each	each	DET
ftr-467	138	18	other	other	ADJ
ftr-467	138	19	and	and	CCONJ
ftr-467	138	20	leave	leave	VERB
ftr-467	138	21	a	a	PRON
ftr-467	138	22	as	as	SCONJ
ftr-467	138	23	if	if	SCONJ
ftr-467	138	24	the	the	DET
ftr-467	138	25	$	$	SYM
ftr-467	138	26	100	100	NUM
ftr-467	138	27	borrowing	borrowing	NOUN
ftr-467	138	28	had	have	AUX
ftr-467	138	29	never	never	ADV
ftr-467	138	30	affected	affect	VERB
ftr-467	138	31	the	the	DET
ftr-467	138	32	tax	tax	NOUN
ftr-467	138	33	base	base	NOUN
ftr-467	138	34	in	in	ADP
ftr-467	138	35	illustration	illustration	NOUN
ftr-467	138	36	lb.2	lb.2	PROPN
ftr-467	138	37	°	°	PROPN
ftr-467	138	38	in	in	ADP
ftr-467	138	39	short	short	ADJ
ftr-467	138	40	,	,	PUNCT
ftr-467	138	41	both	both	DET
ftr-467	138	42	methods	method	NOUN
ftr-467	138	43	for	for	ADP
ftr-467	138	44	handling	handle	VERB
ftr-467	138	45	debt	debt	NOUN
ftr-467	138	46	-	-	PUNCT
ftr-467	138	47	financed	finance	VERB
ftr-467	138	48	consumption	consumption	NOUN
ftr-467	138	49	under	under	ADP
ftr-467	138	50	a	a	DET
ftr-467	138	51	cash	cash	NOUN
ftr-467	138	52	-	-	PUNCT
ftr-467	138	53	flow	flow	NOUN
ftr-467	138	54	consumption	consumption	NOUN
ftr-467	138	55	tax	tax	NOUN
ftr-467	138	56	effectively	effectively	ADV
ftr-467	138	57	eliminate	eliminate	VERB
ftr-467	138	58	consumer	consumer	NOUN
ftr-467	138	59	borrowing	borrowing	NOUN
ftr-467	138	60	from	from	ADP
ftr-467	138	61	the	the	DET
ftr-467	138	62	tax	tax	NOUN
ftr-467	138	63	base	base	NOUN
ftr-467	138	64	even	even	ADV
ftr-467	138	65	though	though	SCONJ
ftr-467	138	66	the	the	DET
ftr-467	138	67	inclusion	inclusion	NOUN
ftr-467	138	68	/	/	SYM
ftr-467	138	69	deduction	deduction	NOUN
ftr-467	138	70	method	method	NOUN
ftr-467	138	71	(	(	PUNCT
ftr-467	138	72	illustration	illustration	PROPN
ftr-467	138	73	ia	ia	PROPN
ftr-467	138	74	)	)	PUNCT
ftr-467	138	75	engages	engage	VERB
ftr-467	138	76	in	in	ADP
ftr-467	138	77	the	the	DET
ftr-467	138	78	formality	formality	NOUN
ftr-467	138	79	of	of	ADP
ftr-467	138	80	treating	treat	VERB
ftr-467	138	81	loan	loan	NOUN
ftr-467	138	82	funds	fund	NOUN
ftr-467	138	83	as	as	ADP
ftr-467	138	84	income	income	NOUN
ftr-467	138	85	in	in	ADP
ftr-467	138	86	the	the	DET
ftr-467	138	87	borrowing	borrowing	NOUN
ftr-467	138	88	year	year	NOUN
ftr-467	138	89	.	.	PUNCT
ftr-467	138	90	"	"	PUNCT
ftr-467	139	1	the	the	DET
ftr-467	139	2	result	result	NOUN
ftr-467	139	3	is	be	AUX
ftr-467	139	4	the	the	DET
ftr-467	139	5	same	same	ADJ
ftr-467	139	6	-	-	PUNCT
ftr-467	139	7	i.e.	i.e.	X
ftr-467	139	8	borrowing	borrowing	NOUN
ftr-467	139	9	is	be	AUX
ftr-467	139	10	effectively	effectively	ADV
ftr-467	139	11	eliminated	eliminate	VERB
ftr-467	139	12	from	from	ADP
ftr-467	139	13	the	the	DET
ftr-467	139	14	tax	tax	NOUN
ftr-467	139	15	base	base	NOUN
ftr-467	139	16	-	-	PUNCT
ftr-467	139	17	where	where	SCONJ
ftr-467	139	18	the	the	DET
ftr-467	139	19	loan	loan	NOUN
ftr-467	139	20	funds	fund	NOUN
ftr-467	139	21	are	be	AUX
ftr-467	139	22	used	use	VERB
ftr-467	139	23	for	for	ADP
ftr-467	139	24	business	business	NOUN
ftr-467	139	25	or	or	CCONJ
ftr-467	139	26	investment	investment	NOUN
ftr-467	139	27	purposes.22	purposes.22	NOUN
ftr-467	139	28	nevertheless	nevertheless	ADV
ftr-467	139	29	,	,	PUNCT
ftr-467	139	30	the	the	DET
ftr-467	139	31	allowance	allowance	NOUN
ftr-467	139	32	of	of	ADP
ftr-467	139	33	an	an	DET
ftr-467	139	34	interest	interest	NOUN
ftr-467	139	35	expense	expense	NOUN
ftr-467	139	36	deduction	deduction	NOUN
ftr-467	139	37	under	under	ADP
ftr-467	139	38	the	the	DET
ftr-467	139	39	inclusion	inclusion	NOUN
ftr-467	139	40	/	/	SYM
ftr-467	139	41	deduction	deduction	NOUN
ftr-467	139	42	method	method	NOUN
ftr-467	139	43	(	(	PUNCT
ftr-467	139	44	illustration	illustration	NOUN
ftr-467	139	45	1a	1a	NOUN
ftr-467	139	46	)	)	PUNCT
ftr-467	139	47	is	be	AUX
ftr-467	139	48	not	not	PART
ftr-467	139	49	based	base	VERB
ftr-467	139	50	on	on	ADP
ftr-467	139	51	the	the	DET
ftr-467	139	52	rationale	rationale	NOUN
ftr-467	139	53	that	that	SCONJ
ftr-467	139	54	the	the	DET
ftr-467	139	55	interest	interest	NOUN
ftr-467	139	56	is	be	AUX
ftr-467	139	57	an	an	DET
ftr-467	139	58	income	income	NOUN
ftr-467	139	59	producing	produce	VERB
ftr-467	139	60	cost	cost	NOUN
ftr-467	139	61	.	.	PUNCT
ftr-467	140	1	this	this	PRON
ftr-467	140	2	is	be	AUX
ftr-467	140	3	clearly	clearly	ADV
ftr-467	140	4	apparent	apparent	ADJ
ftr-467	140	5	from	from	ADP
ftr-467	140	6	the	the	DET
ftr-467	140	7	fact	fact	NOUN
ftr-467	140	8	that	that	SCONJ
ftr-467	140	9	the	the	DET
ftr-467	140	10	deduction	deduction	NOUN
ftr-467	140	11	permitted	permit	VERB
ftr-467	140	12	in	in	ADP
ftr-467	140	13	illustration	illustration	NOUN
ftr-467	140	14	1a	1a	PROPN
ftr-467	140	15	relates	relate	VERB
ftr-467	140	16	to	to	ADP
ftr-467	140	17	consumer	consumer	NOUN
ftr-467	140	18	debt	debt	NOUN
ftr-467	140	19	.	.	PUNCT
ftr-467	141	1	19	19	NUM
ftr-467	141	2	.	.	X
ftr-467	141	3	see	see	VERB
ftr-467	141	4	blueprints	blueprint	NOUN
ftr-467	141	5	,	,	PUNCT
ftr-467	141	6	supra	supra	PROPN
ftr-467	141	7	note	note	NOUN
ftr-467	141	8	1	1	NUM
ftr-467	141	9	,	,	PUNCT
ftr-467	141	10	at	at	ADP
ftr-467	141	11	133	133	NUM
ftr-467	141	12	.	.	PUNCT
ftr-467	142	1	20	20	NUM
ftr-467	142	2	.	.	PUNCT
ftr-467	143	1	see	see	VERB
ftr-467	143	2	blueprints	blueprint	NOUN
ftr-467	143	3	,	,	PUNCT
ftr-467	143	4	supra	supra	PROPN
ftr-467	143	5	note	note	NOUN
ftr-467	143	6	1	1	NUM
ftr-467	143	7	,	,	PUNCT
ftr-467	143	8	at	at	ADP
ftr-467	143	9	124	124	NUM
ftr-467	143	10	-	-	SYM
ftr-467	143	11	25	25	NUM
ftr-467	143	12	,	,	PUNCT
ftr-467	143	13	133	133	NUM
ftr-467	143	14	.	.	PUNCT
ftr-467	144	1	as	as	SCONJ
ftr-467	144	2	mentioned	mention	VERB
ftr-467	144	3	in	in	ADP
ftr-467	144	4	the	the	DET
ftr-467	144	5	text	text	NOUN
ftr-467	144	6	at	at	ADP
ftr-467	144	7	supra	supra	PROPN
ftr-467	144	8	note	note	PROPN
ftr-467	144	9	17	17	NUM
ftr-467	144	10	,	,	PUNCT
ftr-467	144	11	the	the	DET
ftr-467	144	12	$	$	SYM
ftr-467	144	13	73.34	73.34	NUM
ftr-467	144	14	tax	tax	NOUN
ftr-467	144	15	paid	pay	VERB
ftr-467	144	16	in	in	ADP
ftr-467	144	17	illustration	illustration	NOUN
ftr-467	144	18	lb	lb	ADP
ftr-467	144	19	is	be	AUX
ftr-467	144	20	simply	simply	ADV
ftr-467	144	21	the	the	DET
ftr-467	144	22	1/1/2	1/1/2	NUM
ftr-467	144	23	value	value	NOUN
ftr-467	144	24	of	of	ADP
ftr-467	144	25	the	the	DET
ftr-467	144	26	$	$	SYM
ftr-467	144	27	66.67	66.67	NUM
ftr-467	144	28	tax	tax	NOUN
ftr-467	144	29	paid	pay	VERB
ftr-467	144	30	on	on	ADP
ftr-467	144	31	i	i	PROPN
ftr-467	144	32	/	/	SYM
ftr-467	144	33	l/1	l/1	VERB
ftr-467	144	34	in	in	ADP
ftr-467	144	35	illustration	illustration	NOUN
ftr-467	144	36	ia	ia	PROPN
ftr-467	144	37	.	.	PROPN
ftr-467	144	38	21	21	NUM
ftr-467	144	39	.	.	PUNCT
ftr-467	145	1	what	what	PRON
ftr-467	145	2	,	,	PUNCT
ftr-467	145	3	then	then	ADV
ftr-467	145	4	,	,	PUNCT
ftr-467	145	5	is	be	AUX
ftr-467	145	6	included	include	VERB
ftr-467	145	7	in	in	ADP
ftr-467	145	8	the	the	DET
ftr-467	145	9	cash	cash	NOUN
ftr-467	145	10	-	-	PUNCT
ftr-467	145	11	flow	flow	NOUN
ftr-467	145	12	tax	tax	NOUN
ftr-467	145	13	base	base	NOUN
ftr-467	145	14	with	with	ADP
ftr-467	145	15	respect	respect	NOUN
ftr-467	145	16	to	to	ADP
ftr-467	145	17	debt	debt	NOUN
ftr-467	145	18	-	-	PUNCT
ftr-467	145	19	financed	finance	VERB
ftr-467	145	20	consumption	consumption	NOUN
ftr-467	145	21	?	?	PUNCT
ftr-467	146	1	illustrations	illustration	NOUN
ftr-467	146	2	ia	ia	PROPN
ftr-467	146	3	and	and	CCONJ
ftr-467	146	4	lb	lb	PRON
ftr-467	146	5	show	show	NOUN
ftr-467	146	6	that	that	SCONJ
ftr-467	146	7	the	the	DET
ftr-467	146	8	40	40	NUM
ftr-467	146	9	%	%	NOUN
ftr-467	146	10	tax	tax	NOUN
ftr-467	146	11	actually	actually	ADV
ftr-467	146	12	applies	apply	VERB
ftr-467	146	13	to	to	ADP
ftr-467	146	14	the	the	DET
ftr-467	146	15	taxpayer	taxpayer	NOUN
ftr-467	146	16	earnings	earning	NOUN
ftr-467	146	17	that	that	PRON
ftr-467	146	18	are	be	AUX
ftr-467	146	19	ultimately	ultimately	ADV
ftr-467	146	20	used	use	VERB
ftr-467	146	21	to	to	PART
ftr-467	146	22	pay	pay	VERB
ftr-467	146	23	for	for	ADP
ftr-467	146	24	the	the	DET
ftr-467	146	25	consumption	consumption	NOUN
ftr-467	146	26	and	and	CCONJ
ftr-467	146	27	tax	tax	NOUN
ftr-467	146	28	thereon	thereon	NOUN
ftr-467	146	29	.	.	PUNCT
ftr-467	147	1	(	(	PUNCT
ftr-467	147	2	as	as	SCONJ
ftr-467	147	3	indicated	indicate	VERB
ftr-467	147	4	in	in	ADP
ftr-467	147	5	supra	supra	PROPN
ftr-467	147	6	note	note	PROPN
ftr-467	147	7	16	16	NUM
ftr-467	147	8	,	,	PUNCT
ftr-467	147	9	example	example	NOUN
ftr-467	147	10	1	1	NUM
ftr-467	147	11	assumes	assume	VERB
ftr-467	147	12	that	that	SCONJ
ftr-467	147	13	funds	fund	NOUN
ftr-467	147	14	used	use	VERB
ftr-467	147	15	to	to	PART
ftr-467	147	16	pay	pay	VERB
ftr-467	147	17	tax	tax	NOUN
ftr-467	147	18	are	be	AUX
ftr-467	147	19	included	include	VERB
ftr-467	147	20	in	in	ADP
ftr-467	147	21	the	the	DET
ftr-467	147	22	tax	tax	NOUN
ftr-467	147	23	base	base	NOUN
ftr-467	147	24	.	.	PUNCT
ftr-467	147	25	)	)	PUNCT
ftr-467	148	1	thus	thus	ADV
ftr-467	148	2	,	,	PUNCT
ftr-467	148	3	in	in	ADP
ftr-467	148	4	illustration	illustration	NOUN
ftr-467	148	5	ia	ia	PROPN
ftr-467	148	6	,	,	PUNCT
ftr-467	148	7	the	the	DET
ftr-467	148	8	$	$	SYM
ftr-467	148	9	100	100	NUM
ftr-467	148	10	of	of	ADP
ftr-467	148	11	i/1/1	i/1/1	PROPN
ftr-467	148	12	consumption	consumption	NOUN
ftr-467	148	13	and	and	CCONJ
ftr-467	148	14	the	the	DET
ftr-467	148	15	applicable	applicable	ADJ
ftr-467	148	16	tax	tax	NOUN
ftr-467	148	17	were	be	AUX
ftr-467	148	18	ultimately	ultimately	ADV
ftr-467	148	19	paid	pay	VERB
ftr-467	148	20	for	for	ADP
ftr-467	148	21	with	with	ADP
ftr-467	148	22	$	$	SYM
ftr-467	148	23	183.34	183.34	NUM
ftr-467	148	24	of	of	ADP
ftr-467	148	25	i/1/2	i/1/2	NOUN
ftr-467	148	26	wages	wage	NOUN
ftr-467	148	27	when	when	SCONJ
ftr-467	148	28	the	the	DET
ftr-467	148	29	debt	debt	NOUN
ftr-467	148	30	was	be	AUX
ftr-467	148	31	retired	retire	VERB
ftr-467	148	32	.	.	PUNCT
ftr-467	149	1	forty	forty	NUM
ftr-467	149	2	percent	percent	NOUN
ftr-467	149	3	of	of	ADP
ftr-467	149	4	$	$	SYM
ftr-467	149	5	183.34	183.34	NUM
ftr-467	149	6	is	be	AUX
ftr-467	149	7	$	$	SYM
ftr-467	149	8	73.34	73.34	NUM
ftr-467	149	9	which	which	PRON
ftr-467	149	10	,	,	PUNCT
ftr-467	149	11	under	under	ADP
ftr-467	149	12	our	our	PRON
ftr-467	149	13	10	10	NUM
ftr-467	149	14	%	%	NOUN
ftr-467	149	15	after	after	ADP
ftr-467	149	16	-	-	PUNCT
ftr-467	149	17	tax	tax	NOUN
ftr-467	149	18	interest	interest	NOUN
ftr-467	149	19	assumption	assumption	NOUN
ftr-467	149	20	,	,	PUNCT
ftr-467	149	21	is	be	AUX
ftr-467	149	22	simply	simply	ADV
ftr-467	149	23	the	the	DET
ftr-467	149	24	1/1/2	1/1/2	NUM
ftr-467	149	25	value	value	NOUN
ftr-467	149	26	of	of	ADP
ftr-467	149	27	the	the	DET
ftr-467	149	28	$	$	SYM
ftr-467	149	29	66.67	66.67	NUM
ftr-467	149	30	tax	tax	NOUN
ftr-467	149	31	that	that	PRON
ftr-467	149	32	was	be	AUX
ftr-467	149	33	paid	pay	VERB
ftr-467	149	34	with	with	ADP
ftr-467	149	35	borrowed	borrow	VERB
ftr-467	149	36	money	money	NOUN
ftr-467	149	37	on	on	ADP
ftr-467	149	38	1/1/1	1/1/1	NUM
ftr-467	149	39	.	.	PUNCT
ftr-467	150	1	in	in	ADP
ftr-467	150	2	other	other	ADJ
ftr-467	150	3	words	word	NOUN
ftr-467	150	4	,	,	PUNCT
ftr-467	150	5	in	in	ADP
ftr-467	150	6	11/2	11/2	NUM
ftr-467	150	7	value	value	NOUN
ftr-467	150	8	terms	term	NOUN
ftr-467	150	9	,	,	PUNCT
ftr-467	150	10	the	the	DET
ftr-467	150	11	1/1	1/1	NUM
ftr-467	150	12	/	/	SYM
ftr-467	150	13	i	i	PRON
ftr-467	150	14	tax	tax	NOUN
ftr-467	150	15	paid	pay	VERB
ftr-467	150	16	in	in	ADP
ftr-467	150	17	illustration	illustration	NOUN
ftr-467	150	18	ia	ia	PROPN
ftr-467	150	19	equals	equal	VERB
ftr-467	150	20	40	40	NUM
ftr-467	150	21	%	%	NOUN
ftr-467	150	22	of	of	ADP
ftr-467	150	23	the	the	DET
ftr-467	150	24	$	$	SYM
ftr-467	150	25	183.34	183.34	NUM
ftr-467	150	26	of	of	ADP
ftr-467	150	27	11/2	11/2	NUM
ftr-467	150	28	wages	wage	NOUN
ftr-467	150	29	used	use	VERB
ftr-467	150	30	to	to	PART
ftr-467	150	31	fund	fund	VERB
ftr-467	150	32	the	the	DET
ftr-467	150	33	1	1	NUM
ftr-467	150	34	/	/	SYM
ftr-467	150	35	i	i	NOUN
ftr-467	150	36	/	/	SYM
ftr-467	150	37	i	i	PRON
ftr-467	150	38	consumption	consumption	NOUN
ftr-467	150	39	and	and	CCONJ
ftr-467	150	40	tax	tax	NOUN
ftr-467	150	41	thereon	thereon	NOUN
ftr-467	150	42	.	.	PUNCT
ftr-467	151	1	to	to	PART
ftr-467	151	2	complete	complete	VERB
ftr-467	151	3	this	this	DET
ftr-467	151	4	analysis	analysis	NOUN
ftr-467	151	5	,	,	PUNCT
ftr-467	151	6	note	note	VERB
ftr-467	151	7	that	that	SCONJ
ftr-467	151	8	the	the	DET
ftr-467	151	9	60	60	NUM
ftr-467	151	10	%	%	NOUN
ftr-467	151	11	after	after	ADP
ftr-467	151	12	-	-	PUNCT
ftr-467	151	13	tax	tax	NOUN
ftr-467	151	14	portion	portion	NOUN
ftr-467	151	15	of	of	ADP
ftr-467	151	16	the	the	DET
ftr-467	151	17	$	$	SYM
ftr-467	151	18	183.34	183.34	NUM
ftr-467	151	19	wages	wage	NOUN
ftr-467	151	20	is	be	AUX
ftr-467	151	21	$	$	SYM
ftr-467	151	22	110	110	NUM
ftr-467	151	23	,	,	PUNCT
ftr-467	151	24	which	which	PRON
ftr-467	151	25	is	be	AUX
ftr-467	151	26	merely	merely	ADV
ftr-467	151	27	the	the	DET
ftr-467	151	28	i/1/2	i/1/2	NOUN
ftr-467	151	29	value	value	NOUN
ftr-467	151	30	of	of	ADP
ftr-467	151	31	the	the	DET
ftr-467	151	32	$	$	SYM
ftr-467	151	33	100	100	NUM
ftr-467	151	34	consumed	consume	VERB
ftr-467	151	35	on	on	ADP
ftr-467	151	36	1/1/1	1/1/1	NUM
ftr-467	151	37	.	.	PUNCT
ftr-467	152	1	likewise	likewise	ADV
ftr-467	152	2	,	,	PUNCT
ftr-467	152	3	in	in	ADP
ftr-467	152	4	illustration	illustration	NOUN
ftr-467	152	5	1b	1b	NUM
ftr-467	152	6	,	,	PUNCT
ftr-467	152	7	the	the	DET
ftr-467	152	8	1/1	1/1	NUM
ftr-467	152	9	/	/	SYM
ftr-467	152	10	i	i	PRON
ftr-467	152	11	consumption	consumption	NOUN
ftr-467	152	12	was	be	AUX
ftr-467	152	13	ultimately	ultimately	ADV
ftr-467	152	14	paid	pay	VERB
ftr-467	152	15	for	for	ADP
ftr-467	152	16	with	with	ADP
ftr-467	152	17	$	$	SYM
ftr-467	152	18	183.34	183.34	NUM
ftr-467	152	19	of	of	ADP
ftr-467	152	20	1/1/2	1/1/2	NUM
ftr-467	152	21	wages	wage	NOUN
ftr-467	152	22	when	when	SCONJ
ftr-467	152	23	the	the	DET
ftr-467	152	24	taxpayer	taxpayer	NOUN
ftr-467	152	25	delivered	deliver	VERB
ftr-467	152	26	$	$	SYM
ftr-467	152	27	110	110	NUM
ftr-467	152	28	to	to	ADP
ftr-467	152	29	the	the	DET
ftr-467	152	30	lender	lender	NOUN
ftr-467	152	31	and	and	CCONJ
ftr-467	152	32	$	$	SYM
ftr-467	152	33	73.34	73.34	NUM
ftr-467	152	34	to	to	ADP
ftr-467	152	35	the	the	DET
ftr-467	152	36	treasury	treasury	NOUN
ftr-467	152	37	on	on	ADP
ftr-467	152	38	11/2	11/2	NUM
ftr-467	152	39	.	.	PUNCT
ftr-467	153	1	this	this	DET
ftr-467	153	2	$	$	SYM
ftr-467	153	3	73.34	73.34	NUM
ftr-467	153	4	i/1/2	i/1/2	NOUN
ftr-467	153	5	tax	tax	NOUN
ftr-467	153	6	payment	payment	NOUN
ftr-467	153	7	is	be	AUX
ftr-467	153	8	simply	simply	ADV
ftr-467	153	9	40	40	NUM
ftr-467	153	10	%	%	NOUN
ftr-467	153	11	of	of	ADP
ftr-467	153	12	the	the	DET
ftr-467	153	13	$	$	SYM
ftr-467	153	14	183.34	183.34	NUM
ftr-467	153	15	of	of	ADP
ftr-467	153	16	11/2	11/2	NUM
ftr-467	153	17	wages	wage	NOUN
ftr-467	153	18	used	use	VERB
ftr-467	153	19	to	to	PART
ftr-467	153	20	pay	pay	VERB
ftr-467	153	21	off	off	ADP
ftr-467	153	22	the	the	DET
ftr-467	153	23	lender	lender	NOUN
ftr-467	153	24	and	and	CCONJ
ftr-467	153	25	the	the	DET
ftr-467	153	26	tax	tax	NOUN
ftr-467	153	27	collector	collector	NOUN
ftr-467	153	28	.	.	PUNCT
ftr-467	154	1	the	the	DET
ftr-467	154	2	60	60	NUM
ftr-467	154	3	%	%	NOUN
ftr-467	154	4	after	after	ADP
ftr-467	154	5	-	-	PUNCT
ftr-467	154	6	tax	tax	NOUN
ftr-467	154	7	portion	portion	NOUN
ftr-467	154	8	of	of	ADP
ftr-467	154	9	the	the	DET
ftr-467	154	10	$	$	SYM
ftr-467	154	11	183.34	183.34	NUM
ftr-467	154	12	1/1/2	1/1/2	NUM
ftr-467	154	13	wages	wage	NOUN
ftr-467	154	14	is	be	AUX
ftr-467	154	15	$	$	SYM
ftr-467	154	16	110	110	NUM
ftr-467	154	17	,	,	PUNCT
ftr-467	154	18	which	which	PRON
ftr-467	154	19	equals	equal	VERB
ftr-467	154	20	the	the	DET
ftr-467	154	21	1/1/2	1/1/2	NUM
ftr-467	154	22	value	value	NOUN
ftr-467	154	23	of	of	ADP
ftr-467	154	24	the	the	DET
ftr-467	154	25	$	$	SYM
ftr-467	154	26	100	100	NUM
ftr-467	154	27	consumed	consume	VERB
ftr-467	154	28	on	on	ADP
ftr-467	154	29	i/1/1	i/1/1	PROPN
ftr-467	154	30	.	.	PUNCT
ftr-467	155	1	to	to	PART
ftr-467	155	2	recapitulate	recapitulate	VERB
ftr-467	155	3	,	,	PUNCT
ftr-467	155	4	illustrations	illustration	NOUN
ftr-467	155	5	ia	ia	PROPN
ftr-467	155	6	and	and	CCONJ
ftr-467	155	7	ib	ib	PROPN
ftr-467	155	8	show	show	VERB
ftr-467	155	9	that	that	SCONJ
ftr-467	155	10	both	both	DET
ftr-467	155	11	methods	method	NOUN
ftr-467	155	12	for	for	ADP
ftr-467	155	13	handling	handle	VERB
ftr-467	155	14	debtfinanced	debtfinanced	ADJ
ftr-467	155	15	consumption	consumption	NOUN
ftr-467	155	16	under	under	ADP
ftr-467	155	17	a	a	DET
ftr-467	155	18	cash	cash	NOUN
ftr-467	155	19	-	-	PUNCT
ftr-467	155	20	flow	flow	NOUN
ftr-467	155	21	tax	tax	NOUN
ftr-467	155	22	have	have	VERB
ftr-467	155	23	the	the	DET
ftr-467	155	24	effect	effect	NOUN
ftr-467	155	25	of	of	ADP
ftr-467	155	26	(	(	PUNCT
ftr-467	155	27	1	1	NUM
ftr-467	155	28	)	)	PUNCT
ftr-467	155	29	excluding	exclude	VERB
ftr-467	155	30	the	the	DET
ftr-467	155	31	consumer	consumer	NOUN
ftr-467	155	32	debt	debt	NOUN
ftr-467	155	33	from	from	ADP
ftr-467	155	34	the	the	DET
ftr-467	155	35	tax	tax	NOUN
ftr-467	155	36	base	base	NOUN
ftr-467	155	37	and	and	CCONJ
ftr-467	155	38	(	(	PUNCT
ftr-467	155	39	2	2	X
ftr-467	155	40	)	)	PUNCT
ftr-467	155	41	applying	apply	VERB
ftr-467	155	42	the	the	DET
ftr-467	155	43	tax	tax	NOUN
ftr-467	155	44	to	to	ADP
ftr-467	155	45	the	the	DET
ftr-467	155	46	earnings	earning	NOUN
ftr-467	155	47	that	that	PRON
ftr-467	155	48	are	be	AUX
ftr-467	155	49	ultimately	ultimately	ADV
ftr-467	155	50	used	use	VERB
ftr-467	155	51	to	to	PART
ftr-467	155	52	pay	pay	VERB
ftr-467	155	53	for	for	ADP
ftr-467	155	54	the	the	DET
ftr-467	155	55	consumption	consumption	NOUN
ftr-467	155	56	and	and	CCONJ
ftr-467	155	57	the	the	DET
ftr-467	155	58	tax	tax	NOUN
ftr-467	155	59	thereon	thereon	NOUN
ftr-467	155	60	.	.	PUNCT
ftr-467	156	1	22	22	NUM
ftr-467	156	2	.	.	PUNCT
ftr-467	157	1	see	see	VERB
ftr-467	157	2	authorities	authority	NOUN
ftr-467	157	3	cited	cite	VERB
ftr-467	157	4	supra	supra	PROPN
ftr-467	157	5	note	note	PROPN
ftr-467	157	6	11	11	NUM
ftr-467	157	7	;	;	PUNCT
ftr-467	157	8	blueprints	blueprint	NOUN
ftr-467	157	9	,	,	PUNCT
ftr-467	157	10	supra	supra	PROPN
ftr-467	157	11	note	note	NOUN
ftr-467	157	12	1	1	NUM
ftr-467	157	13	,	,	PUNCT
ftr-467	157	14	at	at	ADP
ftr-467	157	15	133	133	NUM
ftr-467	157	16	.	.	PUNCT
ftr-467	158	1	i[vol	i[vol	NOUN
ftr-467	158	2	3:8	3:8	NUM
ftr-467	158	3	disparate	disparate	ADJ
ftr-467	158	4	treatment	treatment	NOUN
ftr-467	158	5	of	of	ADP
ftr-467	158	6	business	business	NOUN
ftr-467	158	7	&	&	CCONJ
ftr-467	158	8	investment	investment	NOUN
ftr-467	158	9	expense	expense	NOUN
ftr-467	158	10	interest	interest	NOUN
ftr-467	158	11	instead	instead	ADV
ftr-467	158	12	,	,	PUNCT
ftr-467	158	13	interest	interest	NOUN
ftr-467	158	14	expense	expense	NOUN
ftr-467	158	15	is	be	AUX
ftr-467	158	16	deductible	deductible	ADJ
ftr-467	158	17	under	under	ADP
ftr-467	158	18	the	the	DET
ftr-467	158	19	inclusion	inclusion	NOUN
ftr-467	158	20	/	/	SYM
ftr-467	158	21	deduction	deduction	NOUN
ftr-467	158	22	method	method	NOUN
ftr-467	158	23	because	because	SCONJ
ftr-467	158	24	the	the	DET
ftr-467	158	25	deduction	deduction	NOUN
ftr-467	158	26	is	be	AUX
ftr-467	158	27	a	a	DET
ftr-467	158	28	component	component	NOUN
ftr-467	158	29	of	of	ADP
ftr-467	158	30	a	a	DET
ftr-467	158	31	mechanism	mechanism	NOUN
ftr-467	158	32	which	which	PRON
ftr-467	158	33	effectively	effectively	ADV
ftr-467	158	34	eliminates	eliminate	VERB
ftr-467	158	35	from	from	ADP
ftr-467	158	36	the	the	DET
ftr-467	158	37	cash	cash	NOUN
ftr-467	158	38	flow	flow	NOUN
ftr-467	158	39	tax	tax	NOUN
ftr-467	158	40	base	base	NOUN
ftr-467	158	41	the	the	DET
ftr-467	158	42	earlier	early	ADJ
ftr-467	158	43	inclusion	inclusion	NOUN
ftr-467	158	44	of	of	ADP
ftr-467	158	45	related	related	ADJ
ftr-467	158	46	loan	loan	NOUN
ftr-467	158	47	proceeds	proceed	NOUN
ftr-467	158	48	.	.	PUNCT
ftr-467	159	1	vi	vi	X
ftr-467	159	2	.	.	PUNCT
ftr-467	160	1	the	the	DET
ftr-467	160	2	need	need	NOUN
ftr-467	160	3	for	for	ADP
ftr-467	160	4	a	a	DET
ftr-467	160	5	business	business	NOUN
ftr-467	160	6	and	and	CCONJ
ftr-467	160	7	investment	investment	NOUN
ftr-467	160	8	interest	interest	NOUN
ftr-467	160	9	expense	expense	NOUN
ftr-467	160	10	deduction	deduction	NOUN
ftr-467	160	11	under	under	ADP
ftr-467	160	12	an	an	DET
ftr-467	160	13	shs	shs	NOUN
ftr-467	160	14	tax	tax	NOUN
ftr-467	160	15	unfortunately	unfortunately	ADV
ftr-467	160	16	,	,	PUNCT
ftr-467	160	17	a	a	DET
ftr-467	160	18	deduction	deduction	NOUN
ftr-467	160	19	for	for	ADP
ftr-467	160	20	business	business	NOUN
ftr-467	160	21	and	and	CCONJ
ftr-467	160	22	investment	investment	NOUN
ftr-467	160	23	interest	interest	NOUN
ftr-467	160	24	outlays	outlay	NOUN
ftr-467	160	25	can	can	AUX
ftr-467	160	26	not	not	PART
ftr-467	160	27	be	be	AUX
ftr-467	160	28	explained	explain	VERB
ftr-467	160	29	under	under	ADP
ftr-467	160	30	an	an	DET
ftr-467	160	31	shs	shs	NOUN
ftr-467	160	32	tax	tax	NOUN
ftr-467	160	33	as	as	ADP
ftr-467	160	34	a	a	DET
ftr-467	160	35	mere	mere	ADJ
ftr-467	160	36	component	component	NOUN
ftr-467	160	37	of	of	ADP
ftr-467	160	38	a	a	DET
ftr-467	160	39	mechanism	mechanism	NOUN
ftr-467	160	40	which	which	PRON
ftr-467	160	41	cancels	cancel	VERB
ftr-467	160	42	out	out	ADP
ftr-467	160	43	the	the	DET
ftr-467	160	44	earlier	early	ADJ
ftr-467	160	45	tax	tax	NOUN
ftr-467	160	46	base	base	NOUN
ftr-467	160	47	inclusion	inclusion	NOUN
ftr-467	160	48	of	of	ADP
ftr-467	160	49	borrowed	borrow	VERB
ftr-467	160	50	money	money	NOUN
ftr-467	160	51	.	.	PUNCT
ftr-467	161	1	this	this	PRON
ftr-467	161	2	is	be	AUX
ftr-467	161	3	because	because	SCONJ
ftr-467	161	4	bona	bona	ADJ
ftr-467	161	5	fide	fide	ADJ
ftr-467	161	6	loan	loan	NOUN
ftr-467	161	7	proceeds	proceed	NOUN
ftr-467	161	8	are	be	AUX
ftr-467	161	9	always	always	ADV
ftr-467	161	10	excluded	exclude	VERB
ftr-467	161	11	from	from	ADP
ftr-467	161	12	shs	shs	NOUN
ftr-467	161	13	income	income	NOUN
ftr-467	161	14	on	on	ADP
ftr-467	161	15	the	the	DET
ftr-467	161	16	front	front	ADJ
ftr-467	161	17	end	end	NOUN
ftr-467	161	18	-	-	PUNCT
ftr-467	161	19	no	no	NOUN
ftr-467	161	20	back	back	ADJ
ftr-467	161	21	end	end	NOUN
ftr-467	161	22	mechanism	mechanism	NOUN
ftr-467	161	23	is	be	AUX
ftr-467	161	24	needed	need	VERB
ftr-467	161	25	to	to	PART
ftr-467	161	26	negate	negate	VERB
ftr-467	161	27	an	an	DET
ftr-467	161	28	earlier	early	ADJ
ftr-467	161	29	inclusion	inclusion	NOUN
ftr-467	161	30	.	.	PUNCT
ftr-467	162	1	thus	thus	ADV
ftr-467	162	2	,	,	PUNCT
ftr-467	162	3	the	the	DET
ftr-467	162	4	cash	cash	NOUN
ftr-467	162	5	-	-	PUNCT
ftr-467	162	6	flow	flow	NOUN
ftr-467	162	7	tax	tax	NOUN
ftr-467	162	8	justification	justification	NOUN
ftr-467	162	9	for	for	ADP
ftr-467	162	10	an	an	DET
ftr-467	162	11	interest	interest	NOUN
ftr-467	162	12	deduction	deduction	NOUN
ftr-467	162	13	does	do	AUX
ftr-467	162	14	not	not	PART
ftr-467	162	15	work	work	VERB
ftr-467	162	16	under	under	ADP
ftr-467	162	17	an	an	DET
ftr-467	162	18	shs	shs	NOUN
ftr-467	162	19	regime	regime	NOUN
ftr-467	162	20	.	.	PUNCT
ftr-467	163	1	nevertheless	nevertheless	ADV
ftr-467	163	2	,	,	PUNCT
ftr-467	163	3	a	a	DET
ftr-467	163	4	deduction	deduction	NOUN
ftr-467	163	5	for	for	ADP
ftr-467	163	6	business	business	NOUN
ftr-467	163	7	and	and	CCONJ
ftr-467	163	8	investment	investment	NOUN
ftr-467	163	9	interest	interest	NOUN
ftr-467	163	10	outlays	outlay	NOUN
ftr-467	163	11	is	be	AUX
ftr-467	163	12	required	require	VERB
ftr-467	163	13	under	under	ADP
ftr-467	163	14	an	an	DET
ftr-467	163	15	shs	shs	NOUN
ftr-467	163	16	tax	tax	NOUN
ftr-467	163	17	regardless	regardless	ADV
ftr-467	163	18	of	of	ADP
ftr-467	163	19	the	the	DET
ftr-467	163	20	fact	fact	NOUN
ftr-467	163	21	that	that	SCONJ
ftr-467	163	22	the	the	DET
ftr-467	163	23	related	related	ADJ
ftr-467	163	24	debt	debt	NOUN
ftr-467	163	25	is	be	AUX
ftr-467	163	26	not	not	PART
ftr-467	163	27	part	part	NOUN
ftr-467	163	28	of	of	ADP
ftr-467	163	29	the	the	DET
ftr-467	163	30	shs	shs	NOUN
ftr-467	163	31	base	base	NOUN
ftr-467	163	32	.	.	PUNCT
ftr-467	164	1	example	example	NOUN
ftr-467	164	2	2	2	NUM
ftr-467	164	3	illustrates	illustrate	VERB
ftr-467	164	4	this	this	DET
ftr-467	164	5	seeming	seem	VERB
ftr-467	164	6	conflict	conflict	NOUN
ftr-467	164	7	between	between	ADP
ftr-467	164	8	the	the	DET
ftr-467	164	9	treatment	treatment	NOUN
ftr-467	164	10	of	of	ADP
ftr-467	164	11	business	business	NOUN
ftr-467	164	12	and	and	CCONJ
ftr-467	164	13	investment	investment	NOUN
ftr-467	164	14	interest	interest	NOUN
ftr-467	164	15	expenses	expense	NOUN
ftr-467	164	16	under	under	ADP
ftr-467	164	17	a	a	DET
ftr-467	164	18	cash	cash	NOUN
ftr-467	164	19	-	-	PUNCT
ftr-467	164	20	flow	flow	NOUN
ftr-467	164	21	consumption	consumption	NOUN
ftr-467	164	22	tax	tax	NOUN
ftr-467	164	23	and	and	CCONJ
ftr-467	164	24	an	an	DET
ftr-467	164	25	shs	shs	NOUN
ftr-467	164	26	tax	tax	NOUN
ftr-467	164	27	.	.	PUNCT
ftr-467	164	28	example	example	NOUN
ftr-467	165	1	2	2	NUM
ftr-467	165	2	:	:	PUNCT
ftr-467	165	3	individual	individual	ADJ
ftr-467	165	4	a	a	DET
ftr-467	165	5	borrows	borrow	VERB
ftr-467	165	6	$	$	SYM
ftr-467	165	7	100	100	NUM
ftr-467	165	8	on	on	ADP
ftr-467	165	9	1	1	NUM
ftr-467	165	10	/	/	SYM
ftr-467	165	11	i	i	PROPN
ftr-467	165	12	/	/	SYM
ftr-467	165	13	l.	l.	PROPN
ftr-467	165	14	the	the	DET
ftr-467	165	15	loan	loan	NOUN
ftr-467	165	16	principal	principal	NOUN
ftr-467	165	17	and	and	CCONJ
ftr-467	165	18	10	10	NUM
ftr-467	165	19	%	%	NOUN
ftr-467	165	20	interest	interest	NOUN
ftr-467	165	21	are	be	AUX
ftr-467	165	22	due	due	ADJ
ftr-467	165	23	on	on	ADP
ftr-467	165	24	1/1/2	1/1/2	NUM
ftr-467	165	25	.	.	PUNCT
ftr-467	166	1	a	a	DET
ftr-467	166	2	uses	use	VERB
ftr-467	166	3	the	the	DET
ftr-467	166	4	borrowed	borrow	VERB
ftr-467	166	5	money	money	NOUN
ftr-467	166	6	to	to	PART
ftr-467	166	7	make	make	VERB
ftr-467	166	8	a	a	DET
ftr-467	166	9	1/1/1	1/1/1	NUM
ftr-467	166	10	purchase	purchase	NOUN
ftr-467	166	11	of	of	ADP
ftr-467	166	12	a	a	DET
ftr-467	166	13	bond	bond	NOUN
ftr-467	166	14	paying	pay	VERB
ftr-467	166	15	$	$	SYM
ftr-467	166	16	100	100	NUM
ftr-467	166	17	of	of	ADP
ftr-467	166	18	principal	principal	NOUN
ftr-467	166	19	and	and	CCONJ
ftr-467	166	20	10	10	NUM
ftr-467	166	21	%	%	NOUN
ftr-467	166	22	interest	interest	NOUN
ftr-467	166	23	on	on	ADP
ftr-467	166	24	1/1/2	1/1/2	NUM
ftr-467	166	25	.	.	PUNCT
ftr-467	167	1	an	an	DET
ftr-467	167	2	shs	shs	PROPN
ftr-467	167	3	tax	tax	NOUN
ftr-467	167	4	regime	regime	NOUN
ftr-467	167	5	is	be	AUX
ftr-467	167	6	applicable	applicable	ADJ
ftr-467	167	7	.	.	PUNCT
ftr-467	168	1	thus	thus	ADV
ftr-467	168	2	,	,	PUNCT
ftr-467	168	3	the	the	DET
ftr-467	168	4	$	$	SYM
ftr-467	168	5	100	100	NUM
ftr-467	168	6	of	of	ADP
ftr-467	168	7	loan	loan	NOUN
ftr-467	168	8	proceeds	proceed	NOUN
ftr-467	168	9	are	be	AUX
ftr-467	168	10	excluded	exclude	VERB
ftr-467	168	11	from	from	ADP
ftr-467	168	12	gross	gross	ADJ
ftr-467	168	13	income	income	NOUN
ftr-467	168	14	and	and	CCONJ
ftr-467	168	15	a	a	DET
ftr-467	168	16	takes	take	VERB
ftr-467	168	17	a	a	DET
ftr-467	168	18	$	$	SYM
ftr-467	168	19	100	100	NUM
ftr-467	168	20	basis	basis	NOUN
ftr-467	168	21	in	in	ADP
ftr-467	168	22	the	the	DET
ftr-467	168	23	bond	bond	NOUN
ftr-467	168	24	.	.	PUNCT
ftr-467	169	1	on	on	ADP
ftr-467	169	2	1/1/2	1/1/2	NUM
ftr-467	169	3	,	,	PUNCT
ftr-467	169	4	a	a	PRON
ftr-467	169	5	collects	collect	VERB
ftr-467	169	6	$	$	SYM
ftr-467	169	7	100	100	NUM
ftr-467	169	8	of	of	ADP
ftr-467	169	9	bond	bond	NOUN
ftr-467	169	10	principal	principal	NOUN
ftr-467	169	11	that	that	PRON
ftr-467	169	12	is	be	AUX
ftr-467	169	13	offset	offset	VERB
ftr-467	169	14	by	by	ADP
ftr-467	169	15	her	her	PRON
ftr-467	169	16	$	$	SYM
ftr-467	169	17	100	100	NUM
ftr-467	169	18	basis	basis	NOUN
ftr-467	169	19	and	and	CCONJ
ftr-467	169	20	she	she	PRON
ftr-467	169	21	makes	make	VERB
ftr-467	169	22	a	a	DET
ftr-467	169	23	nondeductible	nondeductible	ADJ
ftr-467	169	24	$	$	SYM
ftr-467	169	25	100	100	NUM
ftr-467	169	26	principal	principal	ADJ
ftr-467	169	27	payment	payment	NOUN
ftr-467	169	28	to	to	ADP
ftr-467	169	29	the	the	DET
ftr-467	169	30	lender	lender	NOUN
ftr-467	169	31	.	.	PUNCT
ftr-467	170	1	on	on	ADP
ftr-467	170	2	1/1/2	1/1/2	NUM
ftr-467	170	3	,	,	PUNCT
ftr-467	170	4	a	a	PRON
ftr-467	170	5	also	also	ADV
ftr-467	170	6	collects	collect	VERB
ftr-467	170	7	$	$	SYM
ftr-467	170	8	10	10	NUM
ftr-467	170	9	of	of	ADP
ftr-467	170	10	bond	bond	NOUN
ftr-467	170	11	interest	interest	NOUN
ftr-467	170	12	but	but	CCONJ
ftr-467	170	13	there	there	PRON
ftr-467	170	14	is	be	VERB
ftr-467	170	15	no	no	DET
ftr-467	170	16	profit	profit	NOUN
ftr-467	170	17	because	because	SCONJ
ftr-467	170	18	a	a	PRON
ftr-467	170	19	must	must	AUX
ftr-467	170	20	pay	pay	VERB
ftr-467	170	21	$	$	SYM
ftr-467	170	22	10	10	NUM
ftr-467	170	23	of	of	ADP
ftr-467	170	24	1/1/2	1/1/2	NUM
ftr-467	170	25	interest	interest	NOUN
ftr-467	170	26	expense	expense	NOUN
ftr-467	170	27	to	to	ADP
ftr-467	170	28	her	her	PRON
ftr-467	170	29	lender	lender	NOUN
ftr-467	170	30	.	.	PUNCT
ftr-467	171	1	under	under	ADP
ftr-467	171	2	a	a	DET
ftr-467	171	3	cash	cash	NOUN
ftr-467	171	4	-	-	PUNCT
ftr-467	171	5	flow	flow	NOUN
ftr-467	171	6	consumption	consumption	NOUN
ftr-467	171	7	tax	tax	NOUN
ftr-467	171	8	,	,	PUNCT
ftr-467	171	9	a	a	PRON
ftr-467	171	10	would	would	AUX
ftr-467	171	11	not	not	PART
ftr-467	171	12	be	be	AUX
ftr-467	171	13	allowed	allow	VERB
ftr-467	171	14	to	to	PART
ftr-467	171	15	deduct	deduct	VERB
ftr-467	171	16	the	the	DET
ftr-467	171	17	$	$	SYM
ftr-467	171	18	10	10	NUM
ftr-467	171	19	1/1/2	1/1/2	NUM
ftr-467	171	20	interest	interest	NOUN
ftr-467	171	21	expense	expense	NOUN
ftr-467	171	22	because	because	SCONJ
ftr-467	171	23	the	the	DET
ftr-467	171	24	related	related	ADJ
ftr-467	171	25	debt	debt	NOUN
ftr-467	171	26	was	be	AUX
ftr-467	171	27	excluded	exclude	VERB
ftr-467	171	28	from	from	ADP
ftr-467	171	29	her	her	PRON
ftr-467	171	30	1/1/1	1/1/1	NUM
ftr-467	171	31	income	income	NOUN
ftr-467	171	32	.	.	PUNCT
ftr-467	172	1	but	but	CCONJ
ftr-467	172	2	the	the	DET
ftr-467	172	3	bond	bond	NOUN
ftr-467	172	4	investment	investment	NOUN
ftr-467	172	5	is	be	AUX
ftr-467	172	6	an	an	DET
ftr-467	172	7	economic	economic	ADJ
ftr-467	172	8	wash	wash	NOUN
ftr-467	172	9	and	and	CCONJ
ftr-467	172	10	the	the	DET
ftr-467	172	11	only	only	ADJ
ftr-467	172	12	way	way	NOUN
ftr-467	172	13	to	to	PART
ftr-467	172	14	make	make	VERB
ftr-467	172	15	the	the	DET
ftr-467	172	16	shs	shs	NOUN
ftr-467	172	17	tax	tax	NOUN
ftr-467	172	18	system	system	NOUN
ftr-467	172	19	reflect	reflect	VERB
ftr-467	172	20	this	this	DET
ftr-467	172	21	fact	fact	NOUN
ftr-467	172	22	is	be	AUX
ftr-467	172	23	to	to	PART
ftr-467	172	24	allow	allow	VERB
ftr-467	172	25	a	a	DET
ftr-467	172	26	a	a	DET
ftr-467	172	27	$	$	SYM
ftr-467	172	28	10	10	NUM
ftr-467	172	29	1/1/2	1/1/2	NUM
ftr-467	172	30	deduction	deduction	NOUN
ftr-467	172	31	.	.	PUNCT
ftr-467	173	1	denial	denial	NOUN
ftr-467	173	2	of	of	ADP
ftr-467	173	3	the	the	DET
ftr-467	173	4	deduction	deduction	NOUN
ftr-467	173	5	for	for	ADP
ftr-467	173	6	interest	interest	NOUN
ftr-467	173	7	expense	expense	NOUN
ftr-467	173	8	leaves	leave	VERB
ftr-467	173	9	a	a	PRON
ftr-467	173	10	with	with	ADP
ftr-467	173	11	$	$	SYM
ftr-467	173	12	10	10	NUM
ftr-467	173	13	of	of	ADP
ftr-467	173	14	taxable	taxable	ADJ
ftr-467	173	15	income	income	NOUN
ftr-467	173	16	from	from	ADP
ftr-467	173	17	an	an	DET
ftr-467	173	18	investment	investment	NOUN
ftr-467	173	19	that	that	PRON
ftr-467	173	20	yielded	yield	VERB
ftr-467	173	21	no	no	DET
ftr-467	173	22	economic	economic	ADJ
ftr-467	173	23	gain	gain	NOUN
ftr-467	173	24	.	.	PUNCT
ftr-467	174	1	thus	thus	ADV
ftr-467	174	2	,	,	PUNCT
ftr-467	174	3	the	the	DET
ftr-467	174	4	correct	correct	ADJ
ftr-467	174	5	shs	shs	NOUN
ftr-467	174	6	answer	answer	NOUN
ftr-467	174	7	requires	require	VERB
ftr-467	174	8	a	a	PRON
ftr-467	174	9	to	to	PART
ftr-467	174	10	be	be	AUX
ftr-467	174	11	allowed	allow	VERB
ftr-467	174	12	a	a	DET
ftr-467	174	13	deduction	deduction	NOUN
ftr-467	174	14	for	for	ADP
ftr-467	174	15	her	her	PRON
ftr-467	174	16	1/1/2	1/1/2	NUM
ftr-467	174	17	interest	interest	NOUN
ftr-467	174	18	outlay	outlay	NOUN
ftr-467	174	19	regardless	regardless	ADV
ftr-467	174	20	of	of	ADP
ftr-467	174	21	the	the	DET
ftr-467	174	22	i/1/1	i/1/1	NOUN
ftr-467	174	23	exclusion	exclusion	NOUN
ftr-467	174	24	of	of	ADP
ftr-467	174	25	the	the	DET
ftr-467	174	26	loan	loan	NOUN
ftr-467	174	27	proceeds	proceed	NOUN
ftr-467	174	28	for	for	ADP
ftr-467	174	29	her	her	PRON
ftr-467	174	30	tax	tax	NOUN
ftr-467	174	31	base	base	NOUN
ftr-467	174	32	.	.	PUNCT
ftr-467	174	33	'	'	PUNCT
ftr-467	175	1	23	23	NUM
ftr-467	175	2	.	.	PUNCT
ftr-467	176	1	see	see	PROPN
ftr-467	176	2	andrews	andrews	PROPN
ftr-467	176	3	,	,	PUNCT
ftr-467	176	4	supra	supra	PROPN
ftr-467	176	5	note	note	PROPN
ftr-467	176	6	1	1	NUM
ftr-467	176	7	,	,	PUNCT
ftr-467	176	8	at	at	ADP
ftr-467	176	9	1137	1137	NUM
ftr-467	176	10	.	.	PUNCT
ftr-467	177	1	24	24	NUM
ftr-467	177	2	.	.	PUNCT
ftr-467	178	1	see	see	VERB
ftr-467	178	2	warren	warren	PROPN
ftr-467	178	3	,	,	PUNCT
ftr-467	178	4	supra	supra	PROPN
ftr-467	178	5	note	note	NOUN
ftr-467	178	6	9	9	NUM
ftr-467	178	7	,	,	PUNCT
ftr-467	178	8	at	at	ADP
ftr-467	178	9	557	557	NUM
ftr-467	178	10	-	-	SYM
ftr-467	178	11	59	59	NUM
ftr-467	178	12	.	.	PUNCT
ftr-467	178	13	19971	19971	NUM
ftr-467	179	1	florida	florida	PROPN
ftr-467	179	2	tax	tax	NOUN
ftr-467	179	3	review	review	NOUN
ftr-467	179	4	why	why	SCONJ
ftr-467	179	5	does	do	AUX
ftr-467	179	6	example	example	VERB
ftr-467	179	7	2	2	NUM
ftr-467	179	8	work	work	NOUN
ftr-467	179	9	this	this	DET
ftr-467	179	10	way	way	NOUN
ftr-467	179	11	?	?	PUNCT
ftr-467	180	1	to	to	ADP
ftr-467	180	2	some	some	DET
ftr-467	180	3	thoughtful	thoughtful	ADJ
ftr-467	180	4	analysts	analyst	NOUN
ftr-467	180	5	,	,	PUNCT
ftr-467	180	6	the	the	DET
ftr-467	180	7	answer	answer	NOUN
ftr-467	180	8	comes	come	VERB
ftr-467	180	9	quickly	quickly	ADV
ftr-467	180	10	because	because	SCONJ
ftr-467	180	11	it	it	PRON
ftr-467	180	12	flows	flow	VERB
ftr-467	180	13	obviously	obviously	ADV
ftr-467	180	14	from	from	ADP
ftr-467	180	15	a	a	DET
ftr-467	180	16	simple	simple	ADJ
ftr-467	180	17	metaphor	metaphor	NOUN
ftr-467	180	18	-	-	PUNCT
ftr-467	180	19	borrowing	borrowing	NOUN
ftr-467	180	20	is	be	AUX
ftr-467	180	21	negative	negative	ADJ
ftr-467	180	22	saving	saving	NOUN
ftr-467	180	23	and	and	CCONJ
ftr-467	180	24	since	since	SCONJ
ftr-467	180	25	the	the	DET
ftr-467	180	26	positive	positive	ADJ
ftr-467	180	27	return	return	NOUN
ftr-467	180	28	on	on	ADP
ftr-467	180	29	positive	positive	ADJ
ftr-467	180	30	saving	saving	NOUN
ftr-467	180	31	(	(	PUNCT
ftr-467	180	32	interest	interest	NOUN
ftr-467	180	33	income	income	NOUN
ftr-467	180	34	)	)	PUNCT
ftr-467	180	35	is	be	AUX
ftr-467	180	36	part	part	NOUN
ftr-467	180	37	of	of	ADP
ftr-467	180	38	shs	shs	PROPN
ftr-467	180	39	income	income	NOUN
ftr-467	180	40	,	,	PUNCT
ftr-467	180	41	the	the	DET
ftr-467	180	42	negative	negative	ADJ
ftr-467	180	43	return	return	NOUN
ftr-467	180	44	on	on	ADP
ftr-467	180	45	negative	negative	ADJ
ftr-467	180	46	saving	saving	NOUN
ftr-467	180	47	(	(	PUNCT
ftr-467	180	48	interest	interest	NOUN
ftr-467	180	49	expense	expense	NOUN
ftr-467	180	50	)	)	PUNCT
ftr-467	180	51	is	be	AUX
ftr-467	180	52	clearly	clearly	ADV
ftr-467	180	53	deductible	deductible	ADJ
ftr-467	180	54	in	in	ADP
ftr-467	180	55	computing	compute	VERB
ftr-467	180	56	the	the	DET
ftr-467	180	57	shs	shs	NOUN
ftr-467	180	58	tax	tax	NOUN
ftr-467	180	59	base	base	NOUN
ftr-467	180	60	.	.	PUNCT
ftr-467	180	61	'	'	PUNCT
ftr-467	181	1	this	this	DET
ftr-467	181	2	metaphor	metaphor	NOUN
ftr-467	181	3	does	do	AUX
ftr-467	181	4	not	not	PART
ftr-467	181	5	,	,	PUNCT
ftr-467	181	6	however	however	ADV
ftr-467	181	7	,	,	PUNCT
ftr-467	181	8	readily	readily	ADV
ftr-467	181	9	explain	explain	VERB
ftr-467	181	10	the	the	DET
ftr-467	181	11	apparent	apparent	ADJ
ftr-467	181	12	conflict	conflict	NOUN
ftr-467	181	13	between	between	ADP
ftr-467	181	14	the	the	DET
ftr-467	181	15	shs	shs	NOUN
ftr-467	181	16	system	system	NOUN
ftr-467	181	17	,	,	PUNCT
ftr-467	181	18	which	which	PRON
ftr-467	181	19	allows	allow	VERB
ftr-467	181	20	an	an	DET
ftr-467	181	21	interest	interest	NOUN
ftr-467	181	22	deduction	deduction	NOUN
ftr-467	181	23	in	in	ADP
ftr-467	181	24	example	example	NOUN
ftr-467	181	25	2	2	NUM
ftr-467	181	26	,	,	PUNCT
ftr-467	181	27	and	and	CCONJ
ftr-467	181	28	a	a	DET
ftr-467	181	29	cash	cash	NOUN
ftr-467	181	30	-	-	PUNCT
ftr-467	181	31	flow	flow	NOUN
ftr-467	181	32	consumption	consumption	NOUN
ftr-467	181	33	tax	tax	NOUN
ftr-467	181	34	,	,	PUNCT
ftr-467	181	35	which	which	PRON
ftr-467	181	36	would	would	AUX
ftr-467	181	37	not	not	PART
ftr-467	181	38	allow	allow	VERB
ftr-467	181	39	an	an	DET
ftr-467	181	40	interest	interest	NOUN
ftr-467	181	41	deduction	deduction	NOUN
ftr-467	181	42	in	in	ADP
ftr-467	181	43	example	example	NOUN
ftr-467	181	44	2	2	NUM
ftr-467	181	45	inasmuch	inasmuch	ADJ
ftr-467	181	46	as	as	SCONJ
ftr-467	181	47	the	the	DET
ftr-467	181	48	related	related	ADJ
ftr-467	181	49	debt	debt	NOUN
ftr-467	181	50	is	be	AUX
ftr-467	181	51	excluded	exclude	VERB
ftr-467	181	52	from	from	ADP
ftr-467	181	53	a	a	PRON
ftr-467	181	54	's	's	PART
ftr-467	181	55	income	income	NOUN
ftr-467	181	56	.	.	PUNCT
ftr-467	182	1	in	in	ADP
ftr-467	182	2	addition	addition	NOUN
ftr-467	182	3	,	,	PUNCT
ftr-467	182	4	the	the	DET
ftr-467	182	5	preceding	precede	VERB
ftr-467	182	6	metaphor	metaphor	NOUN
ftr-467	182	7	would	would	AUX
ftr-467	182	8	compel	compel	VERB
ftr-467	182	9	an	an	DET
ftr-467	182	10	unlimited	unlimited	ADJ
ftr-467	182	11	deduction	deduction	NOUN
ftr-467	182	12	for	for	ADP
ftr-467	182	13	personal	personal	ADJ
ftr-467	182	14	interest	interest	NOUN
ftr-467	182	15	expense	expense	NOUN
ftr-467	182	16	6	6	NUM
ftr-467	182	17	under	under	ADP
ftr-467	182	18	the	the	DET
ftr-467	182	19	current	current	ADJ
ftr-467	182	20	federal	federal	ADJ
ftr-467	182	21	income	income	NOUN
ftr-467	182	22	tax	tax	NOUN
ftr-467	182	23	,	,	PUNCT
ftr-467	182	24	and	and	CCONJ
ftr-467	182	25	this	this	DET
ftr-467	182	26	result	result	NOUN
ftr-467	182	27	is	be	AUX
ftr-467	182	28	strenuously	strenuously	ADV
ftr-467	182	29	resisted	resist	VERB
ftr-467	182	30	by	by	ADP
ftr-467	182	31	some	some	DET
ftr-467	182	32	thoughtful	thoughtful	ADJ
ftr-467	182	33	commentators	commentator	NOUN
ftr-467	182	34	.	.	PUNCT
ftr-467	183	1	7	7	NUM
ftr-467	183	2	for	for	ADP
ftr-467	183	3	these	these	DET
ftr-467	183	4	reasons	reason	NOUN
ftr-467	183	5	,	,	PUNCT
ftr-467	183	6	this	this	DET
ftr-467	183	7	article	article	NOUN
ftr-467	183	8	chooses	choose	VERB
ftr-467	183	9	not	not	PART
ftr-467	183	10	to	to	PART
ftr-467	183	11	rely	rely	VERB
ftr-467	183	12	on	on	ADP
ftr-467	183	13	a	a	DET
ftr-467	183	14	metaphorical	metaphorical	ADJ
ftr-467	183	15	justification	justification	NOUN
ftr-467	183	16	for	for	ADP
ftr-467	183	17	the	the	DET
ftr-467	183	18	outcome	outcome	NOUN
ftr-467	183	19	of	of	ADP
ftr-467	183	20	example	example	NOUN
ftr-467	184	1	2	2	NUM
ftr-467	184	2	.	.	PUNCT
ftr-467	185	1	instead	instead	ADV
ftr-467	185	2	,	,	PUNCT
ftr-467	185	3	this	this	DET
ftr-467	185	4	article	article	NOUN
ftr-467	185	5	looks	look	VERB
ftr-467	185	6	for	for	ADP
ftr-467	185	7	an	an	DET
ftr-467	185	8	explanation	explanation	NOUN
ftr-467	185	9	that	that	SCONJ
ftr-467	185	10	(	(	PUNCT
ftr-467	185	11	1	1	X
ftr-467	185	12	)	)	PUNCT
ftr-467	185	13	reveals	reveal	VERB
ftr-467	185	14	why	why	SCONJ
ftr-467	185	15	example	example	NOUN
ftr-467	185	16	2	2	NUM
ftr-467	185	17	correctly	correctly	ADV
ftr-467	185	18	gives	give	VERB
ftr-467	185	19	rise	rise	NOUN
ftr-467	185	20	to	to	ADP
ftr-467	185	21	an	an	DET
ftr-467	185	22	interest	interest	NOUN
ftr-467	185	23	expense	expense	NOUN
ftr-467	185	24	deduction	deduction	NOUN
ftr-467	185	25	when	when	SCONJ
ftr-467	185	26	a	a	DET
ftr-467	185	27	cash	cash	NOUN
ftr-467	185	28	-	-	PUNCT
ftr-467	185	29	flow	flow	NOUN
ftr-467	185	30	consumption	consumption	NOUN
ftr-467	185	31	tax	tax	NOUN
ftr-467	185	32	would	would	AUX
ftr-467	185	33	deny	deny	VERB
ftr-467	185	34	a	a	DET
ftr-467	185	35	deduction	deduction	NOUN
ftr-467	185	36	but	but	CCONJ
ftr-467	185	37	(	(	PUNCT
ftr-467	185	38	2	2	X
ftr-467	185	39	)	)	PUNCT
ftr-467	185	40	does	do	AUX
ftr-467	185	41	not	not	PART
ftr-467	185	42	require	require	VERB
ftr-467	185	43	the	the	DET
ftr-467	185	44	controversial	controversial	ADJ
ftr-467	185	45	conclusion	conclusion	NOUN
ftr-467	185	46	that	that	SCONJ
ftr-467	185	47	personal	personal	ADJ
ftr-467	185	48	interest	interest	NOUN
ftr-467	185	49	should	should	AUX
ftr-467	185	50	be	be	AUX
ftr-467	185	51	deductible	deductible	ADJ
ftr-467	185	52	under	under	ADP
ftr-467	185	53	the	the	DET
ftr-467	185	54	current	current	ADJ
ftr-467	185	55	federal	federal	ADJ
ftr-467	185	56	income	income	NOUN
ftr-467	185	57	tax	tax	NOUN
ftr-467	185	58	.	.	PUNCT
ftr-467	186	1	the	the	DET
ftr-467	186	2	explanation	explanation	NOUN
ftr-467	186	3	that	that	PRON
ftr-467	186	4	seems	seem	VERB
ftr-467	186	5	to	to	PART
ftr-467	186	6	satisfy	satisfy	VERB
ftr-467	186	7	the	the	DET
ftr-467	186	8	foregoing	forego	VERB
ftr-467	186	9	criteria	criterion	NOUN
ftr-467	186	10	is	be	AUX
ftr-467	186	11	that	that	DET
ftr-467	186	12	example	example	NOUN
ftr-467	186	13	2	2	NUM
ftr-467	186	14	mandates	mandate	NOUN
ftr-467	186	15	a	a	DET
ftr-467	186	16	$	$	SYM
ftr-467	186	17	10	10	NUM
ftr-467	186	18	interest	interest	NOUN
ftr-467	186	19	expense	expense	NOUN
ftr-467	186	20	deduction	deduction	NOUN
ftr-467	186	21	simply	simply	ADV
ftr-467	186	22	because	because	SCONJ
ftr-467	186	23	the	the	DET
ftr-467	186	24	related	related	ADJ
ftr-467	186	25	$	$	SYM
ftr-467	186	26	10	10	NUM
ftr-467	186	27	of	of	ADP
ftr-467	186	28	1/1/2	1/1/2	NUM
ftr-467	186	29	bond	bond	NOUN
ftr-467	186	30	interest	interest	NOUN
ftr-467	186	31	is	be	AUX
ftr-467	186	32	includable	includable	ADJ
ftr-467	186	33	in	in	ADP
ftr-467	186	34	a	a	PRON
ftr-467	186	35	's	's	PART
ftr-467	186	36	shs	shs	NOUN
ftr-467	186	37	income	income	NOUN
ftr-467	186	38	.	.	PUNCT
ftr-467	187	1	this	this	PRON
ftr-467	187	2	is	be	AUX
ftr-467	187	3	dramatically	dramatically	ADV
ftr-467	187	4	different	different	ADJ
ftr-467	187	5	from	from	ADP
ftr-467	187	6	life	life	NOUN
ftr-467	187	7	under	under	ADP
ftr-467	187	8	a	a	DET
ftr-467	187	9	cash	cash	NOUN
ftr-467	187	10	-	-	PUNCT
ftr-467	187	11	flow	flow	NOUN
ftr-467	187	12	consumption	consumption	NOUN
ftr-467	187	13	tax	tax	NOUN
ftr-467	187	14	which	which	PRON
ftr-467	187	15	effectively	effectively	ADV
ftr-467	187	16	exempts	exempt	VERB
ftr-467	187	17	income	income	NOUN
ftr-467	187	18	from	from	ADP
ftr-467	187	19	property	property	NOUN
ftr-467	187	20	so	so	SCONJ
ftr-467	187	21	that	that	SCONJ
ftr-467	187	22	there	there	PRON
ftr-467	187	23	is	be	VERB
ftr-467	187	24	no	no	DET
ftr-467	187	25	need	need	NOUN
ftr-467	187	26	to	to	PART
ftr-467	187	27	deduct	deduct	VERB
ftr-467	187	28	related	related	ADJ
ftr-467	187	29	interest	interest	NOUN
ftr-467	187	30	expense	expense	NOUN
ftr-467	187	31	in	in	ADP
ftr-467	187	32	order	order	NOUN
ftr-467	187	33	to	to	PART
ftr-467	187	34	arrive	arrive	VERB
ftr-467	187	35	at	at	ADP
ftr-467	187	36	net	net	ADJ
ftr-467	187	37	income	income	NOUN
ftr-467	187	38	.	.	PUNCT
ftr-467	188	1	vii	vii	PROPN
ftr-467	188	2	.	.	PUNCT
ftr-467	188	3	debt	debt	NOUN
ftr-467	188	4	-	-	PUNCT
ftr-467	188	5	financed	finance	VERB
ftr-467	188	6	investment	investment	NOUN
ftr-467	188	7	under	under	ADP
ftr-467	188	8	a	a	DET
ftr-467	188	9	cash	cash	NOUN
ftr-467	188	10	-	-	PUNCT
ftr-467	188	11	flow	flow	NOUN
ftr-467	188	12	consumption	consumption	NOUN
ftr-467	188	13	tax	tax	NOUN
ftr-467	188	14	:	:	PUNCT
ftr-467	188	15	there	there	PRON
ftr-467	188	16	's	be	VERB
ftr-467	188	17	more	more	ADV
ftr-467	188	18	going	go	VERB
ftr-467	188	19	on	on	ADP
ftr-467	188	20	than	than	SCONJ
ftr-467	188	21	meets	meet	VERB
ftr-467	188	22	the	the	DET
ftr-467	188	23	eye	eye	NOUN
ftr-467	188	24	the	the	DET
ftr-467	188	25	validity	validity	NOUN
ftr-467	188	26	of	of	ADP
ftr-467	188	27	the	the	DET
ftr-467	188	28	preceding	precede	VERB
ftr-467	188	29	explanation	explanation	NOUN
ftr-467	188	30	can	can	AUX
ftr-467	188	31	be	be	AUX
ftr-467	188	32	usefully	usefully	ADV
ftr-467	188	33	tested	test	VERB
ftr-467	188	34	by	by	ADP
ftr-467	188	35	starting	start	VERB
ftr-467	188	36	with	with	ADP
ftr-467	188	37	a	a	DET
ftr-467	188	38	consideration	consideration	NOUN
ftr-467	188	39	of	of	ADP
ftr-467	188	40	the	the	DET
ftr-467	188	41	cash	cash	NOUN
ftr-467	188	42	-	-	PUNCT
ftr-467	188	43	flow	flow	NOUN
ftr-467	188	44	tax	tax	NOUN
ftr-467	188	45	's	's	PART
ftr-467	188	46	handling	handling	NOUN
ftr-467	188	47	of	of	ADP
ftr-467	188	48	cash	cash	NOUN
ftr-467	188	49	investments	investment	NOUN
ftr-467	188	50	.	.	PUNCT
ftr-467	189	1	discussions	discussion	NOUN
ftr-467	189	2	of	of	ADP
ftr-467	189	3	the	the	DET
ftr-467	189	4	cash	cash	NOUN
ftr-467	189	5	-	-	PUNCT
ftr-467	189	6	flow	flow	NOUN
ftr-467	189	7	consumption	consumption	NOUN
ftr-467	189	8	tax	tax	NOUN
ftr-467	189	9	typically	typically	ADV
ftr-467	189	10	recognize	recognize	VERB
ftr-467	189	11	that	that	SCONJ
ftr-467	189	12	investments	investment	NOUN
ftr-467	189	13	can	can	AUX
ftr-467	189	14	be	be	AUX
ftr-467	189	15	accounted	account	VERB
ftr-467	189	16	for	for	ADP
ftr-467	189	17	thereunder	thereunder	NOUN
ftr-467	189	18	with	with	ADP
ftr-467	189	19	equivalent	equivalent	ADJ
ftr-467	189	20	results	result	NOUN
ftr-467	189	21	by	by	ADP
ftr-467	189	22	either	either	CCONJ
ftr-467	189	23	(	(	PUNCT
ftr-467	189	24	1	1	X
ftr-467	189	25	)	)	PUNCT
ftr-467	189	26	allowing	allow	VERB
ftr-467	189	27	a	a	DET
ftr-467	189	28	deduction	deduction	NOUN
ftr-467	189	29	for	for	ADP
ftr-467	189	30	the	the	DET
ftr-467	189	31	cost	cost	NOUN
ftr-467	189	32	of	of	ADP
ftr-467	189	33	the	the	DET
ftr-467	189	34	investment	investment	NOUN
ftr-467	189	35	but	but	CCONJ
ftr-467	189	36	taxing	tax	VERB
ftr-467	189	37	all	all	PRON
ftr-467	189	38	of	of	ADP
ftr-467	189	39	the	the	DET
ftr-467	189	40	returns	return	NOUN
ftr-467	189	41	(	(	PUNCT
ftr-467	189	42	including	include	VERB
ftr-467	189	43	recovery	recovery	NOUN
ftr-467	189	44	of	of	ADP
ftr-467	189	45	"	"	PUNCT
ftr-467	189	46	principal	principal	NOUN
ftr-467	189	47	"	"	PUNCT
ftr-467	189	48	)	)	PUNCT
ftr-467	189	49	when	when	SCONJ
ftr-467	189	50	consumed	consume	VERB
ftr-467	189	51	(	(	PUNCT
ftr-467	189	52	the	the	DET
ftr-467	189	53	deduction	deduction	NOUN
ftr-467	189	54	/	/	SYM
ftr-467	189	55	retum	retum	PROPN
ftr-467	189	56	inclusion	inclusion	NOUN
ftr-467	189	57	method	method	NOUN
ftr-467	189	58	)	)	PUNCT
ftr-467	189	59	or	or	CCONJ
ftr-467	189	60	(	(	PUNCT
ftr-467	189	61	2	2	X
ftr-467	189	62	)	)	PUNCT
ftr-467	189	63	disallowing	disallow	VERB
ftr-467	189	64	a	a	DET
ftr-467	189	65	deduction	deduction	NOUN
ftr-467	189	66	for	for	ADP
ftr-467	189	67	the	the	DET
ftr-467	189	68	investment	investment	NOUN
ftr-467	189	69	's	's	PART
ftr-467	189	70	cost	cost	NOUN
ftr-467	189	71	but	but	CCONJ
ftr-467	189	72	excluding	exclude	VERB
ftr-467	189	73	all	all	DET
ftr-467	189	74	returns	return	NOUN
ftr-467	189	75	thereon	thereon	NOUN
ftr-467	189	76	from	from	ADP
ftr-467	189	77	the	the	DET
ftr-467	189	78	tax	tax	NOUN
ftr-467	189	79	base	base	NOUN
ftr-467	189	80	(	(	PUNCT
ftr-467	189	81	the	the	DET
ftr-467	189	82	25	25	NUM
ftr-467	189	83	.	.	PUNCT
ftr-467	190	1	see	see	VERB
ftr-467	190	2	melvin	melvin	PROPN
ftr-467	190	3	i.	i.	PROPN
ftr-467	190	4	white	white	PROPN
ftr-467	190	5	,	,	PUNCT
ftr-467	190	6	proper	proper	ADJ
ftr-467	190	7	income	income	NOUN
ftr-467	190	8	tax	tax	NOUN
ftr-467	190	9	treatment	treatment	NOUN
ftr-467	190	10	of	of	ADP
ftr-467	190	11	deductions	deduction	NOUN
ftr-467	190	12	for	for	ADP
ftr-467	190	13	personal	personal	ADJ
ftr-467	190	14	expense	expense	NOUN
ftr-467	190	15	,	,	PUNCT
ftr-467	190	16	1	1	NUM
ftr-467	190	17	comm	comm	NOUN
ftr-467	190	18	.	.	PUNCT
ftr-467	191	1	on	on	ADP
ftr-467	191	2	ways	way	NOUN
ftr-467	191	3	and	and	CCONJ
ftr-467	191	4	means	mean	NOUN
ftr-467	191	5	,	,	PUNCT
ftr-467	191	6	tax	tax	NOUN
ftr-467	191	7	revision	revision	NOUN
ftr-467	191	8	compendium	compendium	NOUN
ftr-467	191	9	365	365	NUM
ftr-467	191	10	,	,	PUNCT
ftr-467	191	11	366	366	NUM
ftr-467	191	12	(	(	PUNCT
ftr-467	191	13	comm	comm	NOUN
ftr-467	191	14	.	.	PUNCT
ftr-467	192	1	print	print	NOUN
ftr-467	192	2	1959	1959	NUM
ftr-467	192	3	)	)	PUNCT
ftr-467	192	4	.	.	PUNCT
ftr-467	193	1	26	26	NUM
ftr-467	193	2	.	.	PUNCT
ftr-467	193	3	see	see	VERB
ftr-467	193	4	i	i	PRON
ftr-467	193	5	d.	d.	PROPN
ftr-467	193	6	27	27	NUM
ftr-467	193	7	.	.	PUNCT
ftr-467	194	1	see	see	VERB
ftr-467	194	2	,	,	PUNCT
ftr-467	194	3	e.g.	e.g.	ADV
ftr-467	194	4	,	,	PUNCT
ftr-467	194	5	kurtz	kurtz	PROPN
ftr-467	194	6	,	,	PUNCT
ftr-467	194	7	supra	supra	PROPN
ftr-467	194	8	note	note	AUX
ftr-467	194	9	4	4	NUM
ftr-467	194	10	,	,	PUNCT
ftr-467	194	11	at	at	ADP
ftr-467	194	12	230	230	NUM
ftr-467	194	13	-	-	SYM
ftr-467	194	14	33	33	NUM
ftr-467	194	15	;	;	PUNCT
ftr-467	194	16	johnson	johnson	PROPN
ftr-467	194	17	,	,	PUNCT
ftr-467	194	18	supra	supra	PROPN
ftr-467	194	19	note	note	PROPN
ftr-467	194	20	10	10	NUM
ftr-467	194	21	,	,	PUNCT
ftr-467	194	22	at	at	ADP
ftr-467	194	23	127	127	NUM
ftr-467	194	24	-	-	SYM
ftr-467	194	25	29	29	NUM
ftr-467	194	26	.	.	PUNCT
ftr-467	195	1	[	[	X
ftr-467	195	2	vol	vol	NOUN
ftr-467	195	3	3:8	3:8	NUM
ftr-467	195	4	disparate	disparate	ADJ
ftr-467	195	5	treatment	treatment	NOUN
ftr-467	195	6	of	of	ADP
ftr-467	195	7	business	business	NOUN
ftr-467	195	8	&	&	CCONJ
ftr-467	195	9	investment	investment	NOUN
ftr-467	195	10	expense	expense	NOUN
ftr-467	195	11	interest	interest	NOUN
ftr-467	195	12	no	no	DET
ftr-467	195	13	deduction	deduction	NOUN
ftr-467	195	14	/	/	SYM
ftr-467	195	15	return	return	NOUN
ftr-467	195	16	exclusion	exclusion	NOUN
ftr-467	195	17	method).2	method).2	PROPN
ftr-467	195	18	for	for	ADP
ftr-467	195	19	purposes	purpose	NOUN
ftr-467	195	20	of	of	ADP
ftr-467	195	21	this	this	DET
ftr-467	195	22	article	article	NOUN
ftr-467	195	23	,	,	PUNCT
ftr-467	195	24	the	the	DET
ftr-467	195	25	most	most	ADV
ftr-467	195	26	important	important	ADJ
ftr-467	195	27	point	point	NOUN
ftr-467	195	28	about	about	ADP
ftr-467	195	29	these	these	DET
ftr-467	195	30	two	two	NUM
ftr-467	195	31	alternatives	alternative	NOUN
ftr-467	195	32	is	be	AUX
ftr-467	195	33	that	that	SCONJ
ftr-467	195	34	when	when	SCONJ
ftr-467	195	35	tax	tax	NOUN
ftr-467	195	36	rates	rate	NOUN
ftr-467	195	37	are	be	AUX
ftr-467	195	38	constant	constant	ADJ
ftr-467	195	39	,	,	PUNCT
ftr-467	195	40	they	they	PRON
ftr-467	195	41	both	both	PRON
ftr-467	195	42	exclude	exclude	VERB
ftr-467	195	43	returns	return	NOUN
ftr-467	195	44	on	on	ADP
ftr-467	195	45	capital	capital	NOUN
ftr-467	195	46	from	from	ADP
ftr-467	195	47	the	the	DET
ftr-467	195	48	tax	tax	NOUN
ftr-467	195	49	base.29	base.29	NOUN
ftr-467	195	50	the	the	DET
ftr-467	195	51	exclusion	exclusion	NOUN
ftr-467	195	52	is	be	AUX
ftr-467	195	53	implicit	implicit	ADJ
ftr-467	195	54	under	under	ADP
ftr-467	195	55	the	the	DET
ftr-467	195	56	deduction	deduction	NOUN
ftr-467	195	57	/	/	SYM
ftr-467	195	58	return	return	NOUN
ftr-467	195	59	inclusion	inclusion	NOUN
ftr-467	195	60	method	method	NOUN
ftr-467	195	61	and	and	CCONJ
ftr-467	195	62	explicit	explicit	ADJ
ftr-467	195	63	under	under	ADP
ftr-467	195	64	the	the	DET
ftr-467	195	65	no	no	DET
ftr-467	195	66	deduction	deduction	NOUN
ftr-467	195	67	/	/	SYM
ftr-467	195	68	return	return	NOUN
ftr-467	195	69	exclusion	exclusion	NOUN
ftr-467	195	70	method	method	NOUN
ftr-467	195	71	.	.	PUNCT
ftr-467	196	1	example	example	NOUN
ftr-467	196	2	3	3	NUM
ftr-467	196	3	illustrates	illustrate	VERB
ftr-467	196	4	these	these	DET
ftr-467	196	5	points	point	NOUN
ftr-467	196	6	.	.	PUNCT
ftr-467	197	1	example	example	NOUN
ftr-467	198	1	3	3	NUM
ftr-467	198	2	:	:	PUNCT
ftr-467	198	3	individual	individual	NOUN
ftr-467	198	4	a	a	PRON
ftr-467	198	5	has	have	VERB
ftr-467	198	6	$	$	SYM
ftr-467	198	7	166.67	166.67	NUM
ftr-467	198	8	of	of	ADP
ftr-467	198	9	1	1	NUM
ftr-467	198	10	/	/	SYM
ftr-467	198	11	l/1	l/1	NUM
ftr-467	198	12	taxable	taxable	ADJ
ftr-467	198	13	wage	wage	NOUN
ftr-467	198	14	income	income	NOUN
ftr-467	198	15	to	to	PART
ftr-467	198	16	invest	invest	VERB
ftr-467	198	17	pursuant	pursuant	ADV
ftr-467	198	18	to	to	ADP
ftr-467	198	19	the	the	DET
ftr-467	198	20	deduction	deduction	NOUN
ftr-467	198	21	/	/	SYM
ftr-467	198	22	return	return	NOUN
ftr-467	198	23	inclusion	inclusion	NOUN
ftr-467	198	24	alternative	alternative	NOUN
ftr-467	198	25	under	under	ADP
ftr-467	198	26	a	a	DET
ftr-467	198	27	40	40	NUM
ftr-467	198	28	%	%	NOUN
ftr-467	198	29	cash	cash	NOUN
ftr-467	198	30	-	-	PUNCT
ftr-467	198	31	flow	flow	NOUN
ftr-467	198	32	consumption	consumption	NOUN
ftr-467	198	33	tax	tax	NOUN
ftr-467	198	34	that	that	PRON
ftr-467	198	35	is	be	AUX
ftr-467	198	36	immediately	immediately	ADV
ftr-467	198	37	payable	payable	ADJ
ftr-467	198	38	on	on	ADP
ftr-467	198	39	tax	tax	NOUN
ftr-467	198	40	base	base	NOUN
ftr-467	198	41	items	item	NOUN
ftr-467	198	42	.	.	PUNCT
ftr-467	198	43	"	"	PUNCT
ftr-467	199	1	ten	ten	NUM
ftr-467	199	2	percent	percent	NOUN
ftr-467	199	3	per	per	ADP
ftr-467	199	4	annum	annum	X
ftr-467	199	5	is	be	AUX
ftr-467	199	6	the	the	DET
ftr-467	199	7	correct	correct	ADJ
ftr-467	199	8	interest	interest	NOUN
ftr-467	199	9	rate	rate	NOUN
ftr-467	199	10	for	for	ADP
ftr-467	199	11	time	time	NOUN
ftr-467	199	12	value	value	NOUN
ftr-467	199	13	of	of	ADP
ftr-467	199	14	money	money	NOUN
ftr-467	199	15	calculations	calculation	NOUN
ftr-467	199	16	.	.	PUNCT
ftr-467	200	1	if	if	SCONJ
ftr-467	200	2	a	a	PRON
ftr-467	200	3	decides	decide	VERB
ftr-467	200	4	to	to	PART
ftr-467	200	5	consume	consume	VERB
ftr-467	200	6	the	the	DET
ftr-467	200	7	$	$	SYM
ftr-467	200	8	166.67	166.67	NUM
ftr-467	200	9	,	,	PUNCT
ftr-467	200	10	she	she	PRON
ftr-467	200	11	will	will	AUX
ftr-467	200	12	deliver	deliver	VERB
ftr-467	200	13	$	$	SYM
ftr-467	200	14	66.67	66.67	NUM
ftr-467	200	15	of	of	ADP
ftr-467	200	16	tax	tax	NOUN
ftr-467	200	17	to	to	ADP
ftr-467	200	18	the	the	DET
ftr-467	200	19	treasury	treasury	NOUN
ftr-467	200	20	(	(	PUNCT
ftr-467	200	21	$	$	SYM
ftr-467	200	22	166.67	166.67	NUM
ftr-467	200	23	x	x	SYM
ftr-467	200	24	.40	.40	NUM
ftr-467	200	25	)	)	PUNCT
ftr-467	200	26	and	and	CCONJ
ftr-467	200	27	will	will	AUX
ftr-467	200	28	have	have	VERB
ftr-467	200	29	$	$	SYM
ftr-467	200	30	100	100	NUM
ftr-467	200	31	left	leave	VERB
ftr-467	200	32	for	for	ADP
ftr-467	200	33	consumption	consumption	NOUN
ftr-467	200	34	.	.	PUNCT
ftr-467	201	1	but	but	CCONJ
ftr-467	201	2	on	on	ADP
ftr-467	201	3	1/1/1	1/1/1	NUM
ftr-467	201	4	,	,	PUNCT
ftr-467	201	5	she	she	PRON
ftr-467	201	6	uses	use	VERB
ftr-467	201	7	her	her	PRON
ftr-467	201	8	wages	wage	NOUN
ftr-467	201	9	to	to	PART
ftr-467	201	10	purchase	purchase	VERB
ftr-467	201	11	a	a	DET
ftr-467	201	12	$	$	SYM
ftr-467	201	13	166.67	166.67	NUM
ftr-467	201	14	face	face	NOUN
ftr-467	201	15	amount	amount	NOUN
ftr-467	201	16	bond	bond	NOUN
ftr-467	201	17	which	which	PRON
ftr-467	201	18	pays	pay	VERB
ftr-467	201	19	principal	principal	NOUN
ftr-467	201	20	and	and	CCONJ
ftr-467	201	21	10	10	NUM
ftr-467	201	22	%	%	NOUN
ftr-467	201	23	interest	interest	NOUN
ftr-467	201	24	on	on	ADP
ftr-467	201	25	1/1/2	1/1/2	NUM
ftr-467	201	26	.	.	PUNCT
ftr-467	202	1	since	since	SCONJ
ftr-467	202	2	the	the	DET
ftr-467	202	3	amount	amount	NOUN
ftr-467	202	4	paid	pay	VERB
ftr-467	202	5	for	for	ADP
ftr-467	202	6	the	the	DET
ftr-467	202	7	bond	bond	NOUN
ftr-467	202	8	is	be	AUX
ftr-467	202	9	deductible	deductible	ADJ
ftr-467	202	10	,	,	PUNCT
ftr-467	202	11	the	the	DET
ftr-467	202	12	taxpayer	taxpayer	NOUN
ftr-467	202	13	does	do	AUX
ftr-467	202	14	not	not	PART
ftr-467	202	15	incur	incur	VERB
ftr-467	202	16	a	a	DET
ftr-467	202	17	1	1	NUM
ftr-467	202	18	/	/	SYM
ftr-467	202	19	i	i	PROPN
ftr-467	202	20	/	/	SYM
ftr-467	202	21	l	l	VERB
ftr-467	202	22	$	$	SYM
ftr-467	202	23	66.67	66.67	NUM
ftr-467	202	24	tax	tax	NOUN
ftr-467	202	25	and	and	CCONJ
ftr-467	202	26	she	she	PRON
ftr-467	202	27	has	have	VERB
ftr-467	202	28	the	the	DET
ftr-467	202	29	full	full	ADJ
ftr-467	202	30	$	$	SYM
ftr-467	202	31	166.67	166.67	NUM
ftr-467	202	32	available	available	ADJ
ftr-467	202	33	for	for	ADP
ftr-467	202	34	investment	investment	NOUN
ftr-467	202	35	.	.	PUNCT
ftr-467	203	1	she	she	PRON
ftr-467	203	2	collects	collect	VERB
ftr-467	203	3	a	a	DET
ftr-467	203	4	total	total	NOUN
ftr-467	203	5	of	of	ADP
ftr-467	203	6	$	$	SYM
ftr-467	203	7	183.34	183.34	NUM
ftr-467	203	8	(	(	PUNCT
ftr-467	203	9	$	$	SYM
ftr-467	203	10	166.67	166.67	NUM
ftr-467	203	11	principal	principal	NOUN
ftr-467	203	12	and	and	CCONJ
ftr-467	203	13	$	$	SYM
ftr-467	203	14	16.67	16.67	NUM
ftr-467	203	15	interest	interest	NOUN
ftr-467	203	16	)	)	PUNCT
ftr-467	203	17	on	on	ADP
ftr-467	203	18	1/1/2	1/1/2	NUM
ftr-467	203	19	,	,	PUNCT
ftr-467	203	20	pays	pay	VERB
ftr-467	203	21	a	a	DET
ftr-467	203	22	$	$	SYM
ftr-467	203	23	73.34	73.34	NUM
ftr-467	203	24	tax	tax	NOUN
ftr-467	203	25	(	(	PUNCT
ftr-467	203	26	$	$	SYM
ftr-467	203	27	183.34	183.34	NUM
ftr-467	203	28	x	x	SYM
ftr-467	203	29	.40	.40	NUM
ftr-467	203	30	)	)	PUNCT
ftr-467	203	31	and	and	CCONJ
ftr-467	203	32	has	have	VERB
ftr-467	203	33	$	$	SYM
ftr-467	203	34	110	110	NUM
ftr-467	203	35	left	leave	VERB
ftr-467	203	36	.	.	PUNCT
ftr-467	204	1	now	now	ADV
ftr-467	204	2	assume	assume	VERB
ftr-467	204	3	that	that	SCONJ
ftr-467	204	4	a	a	PRON
ftr-467	204	5	makes	make	VERB
ftr-467	204	6	the	the	DET
ftr-467	204	7	1/1/1	1/1/1	NUM
ftr-467	204	8	bond	bond	NOUN
ftr-467	204	9	purchase	purchase	NOUN
ftr-467	204	10	under	under	ADP
ftr-467	204	11	the	the	DET
ftr-467	204	12	no	no	DET
ftr-467	204	13	deduction	deduction	NOUN
ftr-467	204	14	/	/	SYM
ftr-467	204	15	return	return	NOUN
ftr-467	204	16	exclusion	exclusion	NOUN
ftr-467	204	17	approach	approach	NOUN
ftr-467	204	18	.	.	PUNCT
ftr-467	205	1	in	in	ADP
ftr-467	205	2	this	this	DET
ftr-467	205	3	scenario	scenario	NOUN
ftr-467	205	4	,	,	PUNCT
ftr-467	205	5	she	she	PRON
ftr-467	205	6	does	do	AUX
ftr-467	205	7	not	not	PART
ftr-467	205	8	claim	claim	VERB
ftr-467	205	9	a	a	DET
ftr-467	205	10	deduction	deduction	NOUN
ftr-467	205	11	for	for	ADP
ftr-467	205	12	the	the	DET
ftr-467	205	13	purchase	purchase	NOUN
ftr-467	205	14	price	price	NOUN
ftr-467	205	15	and	and	CCONJ
ftr-467	205	16	the	the	DET
ftr-467	205	17	tax	tax	NOUN
ftr-467	205	18	applies	apply	VERB
ftr-467	205	19	.	.	PUNCT
ftr-467	206	1	thus	thus	ADV
ftr-467	206	2	,	,	PUNCT
ftr-467	206	3	she	she	PRON
ftr-467	206	4	pays	pay	VERB
ftr-467	206	5	$	$	SYM
ftr-467	206	6	66.67	66.67	NUM
ftr-467	206	7	of	of	ADP
ftr-467	206	8	her	her	PRON
ftr-467	206	9	$	$	SYM
ftr-467	206	10	166.67	166.67	NUM
ftr-467	206	11	of	of	ADP
ftr-467	206	12	wages	wage	NOUN
ftr-467	206	13	to	to	ADP
ftr-467	206	14	the	the	DET
ftr-467	206	15	treasury	treasury	NOUN
ftr-467	206	16	on	on	ADP
ftr-467	206	17	1/1/1	1/1/1	NUM
ftr-467	206	18	(	(	PUNCT
ftr-467	206	19	$	$	SYM
ftr-467	206	20	166.67	166.67	NUM
ftr-467	206	21	x	x	SYM
ftr-467	206	22	.40	.40	NUM
ftr-467	206	23	=	=	SYM
ftr-467	206	24	$	$	SYM
ftr-467	206	25	66.67	66.67	NUM
ftr-467	206	26	)	)	PUNCT
ftr-467	206	27	and	and	CCONJ
ftr-467	206	28	uses	use	VERB
ftr-467	206	29	the	the	DET
ftr-467	206	30	$	$	SYM
ftr-467	206	31	100	100	NUM
ftr-467	206	32	remainder	remainder	NOUN
ftr-467	206	33	to	to	PART
ftr-467	206	34	buy	buy	VERB
ftr-467	206	35	the	the	DET
ftr-467	206	36	bond	bond	NOUN
ftr-467	206	37	.	.	PUNCT
ftr-467	207	1	on	on	ADP
ftr-467	207	2	1/1/2	1/1/2	NUM
ftr-467	207	3	she	she	PRON
ftr-467	207	4	collects	collect	VERB
ftr-467	207	5	$	$	SYM
ftr-467	207	6	110	110	NUM
ftr-467	207	7	of	of	ADP
ftr-467	207	8	principal	principal	NOUN
ftr-467	207	9	and	and	CCONJ
ftr-467	207	10	interest	interest	NOUN
ftr-467	207	11	,	,	PUNCT
ftr-467	207	12	pays	pay	VERB
ftr-467	207	13	no	no	DET
ftr-467	207	14	tax	tax	NOUN
ftr-467	207	15	thereon	thereon	NOUN
ftr-467	207	16	and	and	CCONJ
ftr-467	207	17	has	have	VERB
ftr-467	207	18	the	the	DET
ftr-467	207	19	full	full	ADJ
ftr-467	207	20	$	$	SYM
ftr-467	207	21	110	110	NUM
ftr-467	207	22	available	available	ADJ
ftr-467	207	23	for	for	ADP
ftr-467	207	24	consumption	consumption	NOUN
ftr-467	207	25	-	-	PUNCT
ftr-467	207	26	the	the	DET
ftr-467	207	27	same	same	ADJ
ftr-467	207	28	result	result	NOUN
ftr-467	207	29	as	as	ADP
ftr-467	207	30	under	under	ADP
ftr-467	207	31	the	the	DET
ftr-467	207	32	deduction	deduction	NOUN
ftr-467	207	33	/	/	SYM
ftr-467	207	34	return	return	NOUN
ftr-467	207	35	inclusion	inclusion	NOUN
ftr-467	207	36	alternative.3	alternative.3	SCONJ
ftr-467	207	37	1	1	NUM
ftr-467	207	38	(	(	PUNCT
ftr-467	207	39	furthermore	furthermore	ADV
ftr-467	207	40	,	,	PUNCT
ftr-467	207	41	the	the	DET
ftr-467	207	42	tax	tax	NOUN
ftr-467	207	43	payments	payment	NOUN
ftr-467	207	44	are	be	AUX
ftr-467	207	45	the	the	DET
ftr-467	207	46	same	same	ADJ
ftr-467	207	47	in	in	ADP
ftr-467	207	48	both	both	DET
ftr-467	207	49	situations	situation	NOUN
ftr-467	207	50	when	when	SCONJ
ftr-467	207	51	measured	measure	VERB
ftr-467	207	52	on	on	ADP
ftr-467	207	53	a	a	DET
ftr-467	207	54	present	present	ADJ
ftr-467	207	55	value	value	NOUN
ftr-467	207	56	basis	basis	NOUN
ftr-467	207	57	-	-	PUNCT
ftr-467	207	58	the	the	DET
ftr-467	207	59	$	$	SYM
ftr-467	207	60	73.34	73.34	NUM
ftr-467	207	61	tax	tax	NOUN
ftr-467	207	62	paid	pay	VERB
ftr-467	207	63	on	on	ADP
ftr-467	207	64	1/1/2	1/1/2	NUM
ftr-467	207	65	under	under	ADP
ftr-467	207	66	the	the	DET
ftr-467	207	67	deduction	deduction	NOUN
ftr-467	207	68	/	/	SYM
ftr-467	207	69	return	return	NOUN
ftr-467	207	70	28	28	NUM
ftr-467	207	71	.	.	PUNCT
ftr-467	208	1	see	see	VERB
ftr-467	208	2	kurtz	kurtz	PROPN
ftr-467	208	3	,	,	PUNCT
ftr-467	208	4	supra	supra	PROPN
ftr-467	208	5	note	note	NOUN
ftr-467	208	6	4	4	NUM
ftr-467	208	7	,	,	PUNCT
ftr-467	208	8	at	at	ADP
ftr-467	208	9	163	163	NUM
ftr-467	208	10	;	;	PUNCT
ftr-467	208	11	dodge	dodge	VERB
ftr-467	208	12	et	et	PROPN
ftr-467	208	13	al	al	PROPN
ftr-467	208	14	.	.	PROPN
ftr-467	208	15	,	,	PUNCT
ftr-467	208	16	supra	supra	PROPN
ftr-467	208	17	note	note	PROPN
ftr-467	208	18	6	6	NUM
ftr-467	208	19	,	,	PUNCT
ftr-467	208	20	at	at	ADP
ftr-467	208	21	416	416	NUM
ftr-467	208	22	-	-	SYM
ftr-467	208	23	20	20	NUM
ftr-467	208	24	;	;	PUNCT
ftr-467	208	25	bradford	bradford	NOUN
ftr-467	208	26	,	,	PUNCT
ftr-467	208	27	supra	supra	PROPN
ftr-467	208	28	note	note	PROPN
ftr-467	208	29	8	8	NUM
ftr-467	208	30	,	,	PUNCT
ftr-467	208	31	at	at	ADP
ftr-467	208	32	68	68	NUM
ftr-467	208	33	;	;	PUNCT
ftr-467	208	34	warren	warren	PROPN
ftr-467	208	35	,	,	PUNCT
ftr-467	208	36	supra	supra	PROPN
ftr-467	208	37	note	note	NOUN
ftr-467	208	38	9	9	NUM
ftr-467	208	39	,	,	PUNCT
ftr-467	208	40	at	at	ADP
ftr-467	208	41	55	55	NUM
ftr-467	208	42	1	1	NUM
ftr-467	208	43	-	-	SYM
ftr-467	208	44	52	52	NUM
ftr-467	208	45	;	;	PUNCT
ftr-467	208	46	treasury	treasury	PROPN
ftr-467	208	47	i	i	PROPN
ftr-467	208	48	,	,	PUNCT
ftr-467	208	49	supra	supra	PROPN
ftr-467	208	50	note	note	PROPN
ftr-467	208	51	1	1	NUM
ftr-467	208	52	,	,	PUNCT
ftr-467	208	53	at	at	ADP
ftr-467	208	54	191	191	NUM
ftr-467	208	55	.	.	PUNCT
ftr-467	209	1	194	194	NUM
ftr-467	209	2	;	;	PUNCT
ftr-467	209	3	aba	aba	PROPN
ftr-467	209	4	,	,	PUNCT
ftr-467	209	5	sec	sec	PROPN
ftr-467	209	6	.	.	PROPN
ftr-467	209	7	of	of	ADP
ftr-467	209	8	tax'n	tax'n	NOUN
ftr-467	209	9	,	,	PUNCT
ftr-467	209	10	supra	supra	ADJ
ftr-467	209	11	note	note	NOUN
ftr-467	209	12	3	3	NUM
ftr-467	209	13	,	,	PUNCT
ftr-467	209	14	at	at	ADP
ftr-467	209	15	417	417	NUM
ftr-467	209	16	-	-	SYM
ftr-467	209	17	18	18	NUM
ftr-467	209	18	;	;	PUNCT
ftr-467	209	19	blueprints	blueprint	NOUN
ftr-467	209	20	,	,	PUNCT
ftr-467	209	21	supra	supra	PROPN
ftr-467	209	22	note	note	PROPN
ftr-467	209	23	i.	i.	NOUN
ftr-467	209	24	at	at	ADP
ftr-467	209	25	123	123	NUM
ftr-467	209	26	;	;	PUNCT
ftr-467	209	27	andrews	andrews	PROPN
ftr-467	209	28	,	,	PUNCT
ftr-467	209	29	supra	supra	PROPN
ftr-467	209	30	note	note	PROPN
ftr-467	209	31	1	1	NUM
ftr-467	209	32	,	,	PUNCT
ftr-467	209	33	at	at	ADP
ftr-467	209	34	1126	1126	NUM
ftr-467	209	35	,	,	PUNCT
ftr-467	209	36	1150	1150	NUM
ftr-467	209	37	.	.	PUNCT
ftr-467	210	1	see	see	VERB
ftr-467	210	2	also	also	ADV
ftr-467	210	3	nicholas	nicholas	PROPN
ftr-467	210	4	kaldor	kaldor	PROPN
ftr-467	210	5	,	,	PUNCT
ftr-467	210	6	an	an	DET
ftr-467	210	7	expenditure	expenditure	NOUN
ftr-467	210	8	tax	tax	NOUN
ftr-467	210	9	76	76	NUM
ftr-467	210	10	-	-	SYM
ftr-467	210	11	77	77	NUM
ftr-467	210	12	,	,	PUNCT
ftr-467	210	13	196	196	NUM
ftr-467	210	14	-	-	SYM
ftr-467	210	15	98	98	NUM
ftr-467	210	16	(	(	PUNCT
ftr-467	210	17	1955	1955	NUM
ftr-467	210	18	)	)	PUNCT
ftr-467	210	19	.	.	PUNCT
ftr-467	211	1	29	29	NUM
ftr-467	211	2	.	.	PUNCT
ftr-467	212	1	see	see	VERB
ftr-467	212	2	william	william	PROPN
ftr-467	212	3	d.	d.	PROPN
ftr-467	212	4	andrews	andrews	PROPN
ftr-467	212	5	,	,	PUNCT
ftr-467	212	6	fairness	fairness	NOUN
ftr-467	212	7	and	and	CCONJ
ftr-467	212	8	the	the	DET
ftr-467	212	9	personal	personal	ADJ
ftr-467	212	10	income	income	NOUN
ftr-467	212	11	tax	tax	NOUN
ftr-467	212	12	:	:	PUNCT
ftr-467	212	13	a	a	DET
ftr-467	212	14	reply	reply	NOUN
ftr-467	212	15	to	to	ADP
ftr-467	212	16	professor	professor	NOUN
ftr-467	212	17	warren	warren	PROPN
ftr-467	212	18	,	,	PUNCT
ftr-467	212	19	88	88	NUM
ftr-467	212	20	harv	harv	NOUN
ftr-467	212	21	.	.	PUNCT
ftr-467	213	1	l.	l.	PROPN
ftr-467	213	2	rev	rev	PROPN
ftr-467	213	3	.	.	PROPN
ftr-467	213	4	947	947	NUM
ftr-467	213	5	,	,	PUNCT
ftr-467	213	6	954	954	NUM
ftr-467	213	7	(	(	PUNCT
ftr-467	213	8	1975	1975	NUM
ftr-467	213	9	)	)	PUNCT
ftr-467	213	10	;	;	PUNCT
ftr-467	213	11	alvin	alvin	PROPN
ftr-467	213	12	c.	c.	PROPN
ftr-467	213	13	warren	warren	PROPN
ftr-467	213	14	,	,	PUNCT
ftr-467	213	15	jr	jr	PROPN
ftr-467	213	16	.	.	PROPN
ftr-467	213	17	,	,	PUNCT
ftr-467	213	18	fairness	fairness	NOUN
ftr-467	213	19	and	and	CCONJ
ftr-467	213	20	a	a	DET
ftr-467	213	21	consumption	consumption	NOUN
ftr-467	213	22	-	-	PUNCT
ftr-467	213	23	type	type	NOUN
ftr-467	213	24	or	or	CCONJ
ftr-467	213	25	cash	cash	NOUN
ftr-467	213	26	flow	flow	NOUN
ftr-467	213	27	personal	personal	ADJ
ftr-467	213	28	income	income	NOUN
ftr-467	213	29	tax	tax	NOUN
ftr-467	213	30	,	,	PUNCT
ftr-467	213	31	88	88	NUM
ftr-467	213	32	harv	harv	NOUN
ftr-467	213	33	.	.	PUNCT
ftr-467	214	1	l	l	PROPN
ftr-467	214	2	rev	rev	PROPN
ftr-467	214	3	.	.	PROPN
ftr-467	214	4	931	931	NUM
ftr-467	214	5	,	,	PUNCT
ftr-467	214	6	938	938	NUM
ftr-467	214	7	-	-	SYM
ftr-467	214	8	41	41	NUM
ftr-467	214	9	(	(	PUNCT
ftr-467	214	10	1975	1975	NUM
ftr-467	214	11	)	)	PUNCT
ftr-467	214	12	and	and	CCONJ
ftr-467	214	13	authorities	authority	NOUN
ftr-467	214	14	cited	cite	VERB
ftr-467	214	15	supra	supra	PROPN
ftr-467	214	16	note	note	PROPN
ftr-467	214	17	28	28	NUM
ftr-467	214	18	.	.	PUNCT
ftr-467	215	1	30	30	NUM
ftr-467	215	2	.	.	PUNCT
ftr-467	216	1	see	see	VERB
ftr-467	216	2	supra	supra	PROPN
ftr-467	216	3	note	note	PROPN
ftr-467	216	4	16	16	NUM
ftr-467	216	5	.	.	PUNCT
ftr-467	217	1	31	31	NUM
ftr-467	217	2	.	.	PUNCT
ftr-467	218	1	see	see	VERB
ftr-467	218	2	bradford	bradford	NOUN
ftr-467	218	3	,	,	PUNCT
ftr-467	218	4	supra	supra	PROPN
ftr-467	218	5	note	note	PROPN
ftr-467	218	6	8	8	NUM
ftr-467	218	7	,	,	PUNCT
ftr-467	218	8	at	at	ADP
ftr-467	218	9	68	68	NUM
ftr-467	218	10	;	;	PUNCT
ftr-467	218	11	aba	aba	PROPN
ftr-467	218	12	,	,	PUNCT
ftr-467	218	13	sec	sec	PROPN
ftr-467	218	14	.	.	PROPN
ftr-467	218	15	of	of	ADP
ftr-467	218	16	tax'n	tax'n	NOUN
ftr-467	218	17	.	.	PUNCT
ftr-467	219	1	supra	supra	PROPN
ftr-467	219	2	note	note	NOUN
ftr-467	219	3	3	3	X
ftr-467	219	4	.	.	PUNCT
ftr-467	220	1	at	at	ADP
ftr-467	220	2	417	417	NUM
ftr-467	220	3	.	.	PUNCT
ftr-467	221	1	for	for	ADP
ftr-467	221	2	a	a	DET
ftr-467	221	3	discussion	discussion	NOUN
ftr-467	221	4	of	of	ADP
ftr-467	221	5	the	the	DET
ftr-467	221	6	conditions	condition	NOUN
ftr-467	221	7	that	that	PRON
ftr-467	221	8	must	must	AUX
ftr-467	221	9	exist	exist	VERB
ftr-467	221	10	in	in	ADP
ftr-467	221	11	order	order	NOUN
ftr-467	221	12	for	for	SCONJ
ftr-467	221	13	these	these	DET
ftr-467	221	14	equivalent	equivalent	ADJ
ftr-467	221	15	results	result	NOUN
ftr-467	221	16	to	to	PART
ftr-467	221	17	occur	occur	VERB
ftr-467	221	18	,	,	PUNCT
ftr-467	221	19	see	see	VERB
ftr-467	221	20	warren	warren	PROPN
ftr-467	221	21	,	,	PUNCT
ftr-467	221	22	supra	supra	PROPN
ftr-467	221	23	note	note	NOUN
ftr-467	221	24	9	9	NUM
ftr-467	221	25	,	,	PUNCT
ftr-467	221	26	at	at	ADP
ftr-467	221	27	551	551	NUM
ftr-467	221	28	-	-	SYM
ftr-467	221	29	52	52	NUM
ftr-467	221	30	;	;	PUNCT
ftr-467	221	31	aba	aba	PROPN
ftr-467	221	32	,	,	PUNCT
ftr-467	221	33	sec	sec	PROPN
ftr-467	221	34	.	.	PROPN
ftr-467	221	35	of	of	ADP
ftr-467	221	36	tax'n	tax'n	NOUN
ftr-467	221	37	,	,	PUNCT
ftr-467	221	38	supra	supra	ADJ
ftr-467	221	39	note	note	NOUN
ftr-467	221	40	3	3	NUM
ftr-467	221	41	,	,	PUNCT
ftr-467	221	42	at	at	ADP
ftr-467	221	43	418	418	NUM
ftr-467	221	44	.	.	PUNCT
ftr-467	221	45	425	425	NUM
ftr-467	221	46	:	:	PUNCT
ftr-467	221	47	graetz	graetz	NOUN
ftr-467	221	48	,	,	PUNCT
ftr-467	221	49	supra	supra	PROPN
ftr-467	221	50	note	note	NOUN
ftr-467	221	51	2	2	NUM
ftr-467	221	52	,	,	PUNCT
ftr-467	221	53	at	at	ADP
ftr-467	221	54	1601	1601	NUM
ftr-467	221	55	-	-	SYM
ftr-467	221	56	02	02	NUM
ftr-467	221	57	;	;	PUNCT
ftr-467	221	58	andrews	andrews	PROPN
ftr-467	221	59	,	,	PUNCT
ftr-467	221	60	supra	supra	PROPN
ftr-467	221	61	note	note	PROPN
ftr-467	221	62	29	29	NUM
ftr-467	221	63	,	,	PUNCT
ftr-467	221	64	at	at	ADP
ftr-467	221	65	953	953	NUM
ftr-467	221	66	.	.	PUNCT
ftr-467	221	67	19971	19971	NUM
ftr-467	222	1	florida	florida	PROPN
ftr-467	222	2	tax	tax	NOUN
ftr-467	222	3	review	review	NOUN
ftr-467	222	4	inclusion	inclusion	NOUN
ftr-467	222	5	alternative	alternative	NOUN
ftr-467	222	6	is	be	AUX
ftr-467	222	7	simply	simply	ADV
ftr-467	222	8	the	the	DET
ftr-467	222	9	1/1/2	1/1/2	NUM
ftr-467	222	10	value	value	NOUN
ftr-467	222	11	of	of	ADP
ftr-467	222	12	the	the	DET
ftr-467	222	13	$	$	SYM
ftr-467	222	14	66.67	66.67	NUM
ftr-467	222	15	tax	tax	NOUN
ftr-467	222	16	paid	pay	VERB
ftr-467	222	17	on	on	ADP
ftr-467	222	18	1/1/1	1/1/1	NUM
ftr-467	222	19	under	under	ADP
ftr-467	222	20	the	the	DET
ftr-467	222	21	no	no	DET
ftr-467	222	22	deduction	deduction	NOUN
ftr-467	222	23	/	/	SYM
ftr-467	222	24	return	return	NOUN
ftr-467	222	25	exclusion	exclusion	NOUN
ftr-467	222	26	approach	approach	NOUN
ftr-467	222	27	.	.	PUNCT
ftr-467	223	1	2	2	NUM
ftr-467	223	2	this	this	PRON
ftr-467	223	3	means	mean	VERB
ftr-467	223	4	that	that	SCONJ
ftr-467	223	5	the	the	DET
ftr-467	223	6	higher	high	ADJ
ftr-467	223	7	tax	tax	NOUN
ftr-467	223	8	due	due	ADP
ftr-467	223	9	under	under	ADP
ftr-467	223	10	the	the	DET
ftr-467	223	11	deduction	deduction	NOUN
ftr-467	223	12	/	/	SYM
ftr-467	223	13	return	return	NOUN
ftr-467	223	14	inclusion	inclusion	NOUN
ftr-467	223	15	alternative	alternative	NOUN
ftr-467	223	16	is	be	AUX
ftr-467	223	17	actually	actually	ADV
ftr-467	223	18	the	the	DET
ftr-467	223	19	same	same	ADJ
ftr-467	223	20	as	as	ADP
ftr-467	223	21	under	under	ADP
ftr-467	223	22	the	the	DET
ftr-467	223	23	no	no	DET
ftr-467	223	24	deduction	deduction	NOUN
ftr-467	223	25	/	/	SYM
ftr-467	223	26	return	return	NOUN
ftr-467	223	27	exclusion	exclusion	NOUN
ftr-467	223	28	approach	approach	NOUN
ftr-467	223	29	but	but	CCONJ
ftr-467	223	30	with	with	ADP
ftr-467	223	31	an	an	DET
ftr-467	223	32	interest	interest	NOUN
ftr-467	223	33	charge	charge	NOUN
ftr-467	223	34	imposed	impose	VERB
ftr-467	223	35	for	for	ADP
ftr-467	223	36	the	the	DET
ftr-467	223	37	later	later	ADJ
ftr-467	223	38	payment	payment	NOUN
ftr-467	223	39	.	.	PUNCT
ftr-467	223	40	)	)	PUNCT
ftr-467	224	1	in	in	ADP
ftr-467	224	2	short	short	ADJ
ftr-467	224	3	,	,	PUNCT
ftr-467	224	4	capital	capital	NOUN
ftr-467	224	5	income	income	NOUN
ftr-467	224	6	is	be	AUX
ftr-467	224	7	expressly	expressly	ADV
ftr-467	224	8	excluded	exclude	VERB
ftr-467	224	9	from	from	ADP
ftr-467	224	10	the	the	DET
ftr-467	224	11	tax	tax	NOUN
ftr-467	224	12	base	base	NOUN
ftr-467	224	13	by	by	ADP
ftr-467	224	14	the	the	DET
ftr-467	224	15	no	no	DET
ftr-467	224	16	deduction	deduction	NOUN
ftr-467	224	17	/	/	SYM
ftr-467	224	18	return	return	NOUN
ftr-467	224	19	exclusion	exclusion	NOUN
ftr-467	224	20	method	method	NOUN
ftr-467	224	21	and	and	CCONJ
ftr-467	224	22	is	be	AUX
ftr-467	224	23	effectively	effectively	ADV
ftr-467	224	24	excluded	exclude	VERB
ftr-467	224	25	from	from	ADP
ftr-467	224	26	the	the	DET
ftr-467	224	27	tax	tax	NOUN
ftr-467	224	28	base	base	NOUN
ftr-467	224	29	by	by	ADP
ftr-467	224	30	the	the	DET
ftr-467	224	31	deduction	deduction	NOUN
ftr-467	224	32	/	/	SYM
ftr-467	224	33	return	return	NOUN
ftr-467	224	34	inclusion	inclusion	NOUN
ftr-467	224	35	approach	approach	NOUN
ftr-467	224	36	.	.	PUNCT
ftr-467	225	1	33	33	NUM
ftr-467	226	1	the	the	DET
ftr-467	226	2	preceding	precede	VERB
ftr-467	226	3	analysis	analysis	NOUN
ftr-467	226	4	has	have	VERB
ftr-467	226	5	the	the	DET
ftr-467	226	6	same	same	ADJ
ftr-467	226	7	effect	effect	NOUN
ftr-467	226	8	with	with	ADP
ftr-467	226	9	respect	respect	NOUN
ftr-467	226	10	to	to	ADP
ftr-467	226	11	income	income	NOUN
ftr-467	226	12	in	in	ADP
ftr-467	226	13	an	an	DET
ftr-467	226	14	active	active	ADJ
ftr-467	226	15	business	business	NOUN
ftr-467	226	16	setting	setting	NOUN
ftr-467	226	17	.	.	PUNCT
ftr-467	227	1	example	example	NOUN
ftr-467	227	2	4	4	NUM
ftr-467	227	3	illustrates	illustrate	VERB
ftr-467	227	4	this	this	DET
ftr-467	227	5	point	point	NOUN
ftr-467	227	6	.	.	PUNCT
ftr-467	228	1	example	example	NOUN
ftr-467	228	2	4	4	NUM
ftr-467	228	3	:	:	PUNCT
ftr-467	228	4	as	as	ADP
ftr-467	228	5	in	in	ADP
ftr-467	228	6	example	example	NOUN
ftr-467	228	7	3	3	NUM
ftr-467	228	8	,	,	PUNCT
ftr-467	228	9	individual	individual	ADJ
ftr-467	228	10	a	a	PRON
ftr-467	228	11	has	have	VERB
ftr-467	228	12	$	$	SYM
ftr-467	228	13	166.67	166.67	NUM
ftr-467	228	14	of	of	ADP
ftr-467	228	15	1/1/1	1/1/1	NUM
ftr-467	228	16	wages	wage	NOUN
ftr-467	228	17	that	that	PRON
ftr-467	228	18	would	would	AUX
ftr-467	228	19	be	be	AUX
ftr-467	228	20	subject	subject	ADJ
ftr-467	228	21	to	to	ADP
ftr-467	228	22	a	a	DET
ftr-467	228	23	40	40	NUM
ftr-467	228	24	%	%	NOUN
ftr-467	228	25	cash	cash	NOUN
ftr-467	228	26	-	-	PUNCT
ftr-467	228	27	flow	flow	NOUN
ftr-467	228	28	consumption	consumption	NOUN
ftr-467	228	29	tax	tax	NOUN
ftr-467	228	30	that	that	PRON
ftr-467	228	31	is	be	AUX
ftr-467	228	32	immediately	immediately	ADV
ftr-467	228	33	payable	payable	ADJ
ftr-467	228	34	on	on	ADP
ftr-467	228	35	tax	tax	NOUN
ftr-467	228	36	base	base	NOUN
ftr-467	228	37	items	item	NOUN
ftr-467	228	38	?	?	PUNCT
ftr-467	229	1	4	4	NUM
ftr-467	229	2	ten	ten	NUM
ftr-467	229	3	percent	percent	NOUN
ftr-467	229	4	per	per	ADP
ftr-467	229	5	annum	annum	X
ftr-467	229	6	is	be	AUX
ftr-467	229	7	the	the	DET
ftr-467	229	8	correct	correct	ADJ
ftr-467	229	9	interest	interest	NOUN
ftr-467	229	10	rate	rate	NOUN
ftr-467	229	11	for	for	ADP
ftr-467	229	12	time	time	NOUN
ftr-467	229	13	value	value	NOUN
ftr-467	229	14	of	of	ADP
ftr-467	229	15	money	money	NOUN
ftr-467	229	16	calculations	calculation	NOUN
ftr-467	229	17	.	.	PUNCT
ftr-467	230	1	however	however	ADV
ftr-467	230	2	,	,	PUNCT
ftr-467	230	3	the	the	DET
ftr-467	230	4	wages	wage	NOUN
ftr-467	230	5	are	be	AUX
ftr-467	230	6	used	use	VERB
ftr-467	230	7	on	on	ADP
ftr-467	230	8	1/1/1	1/1/1	NUM
ftr-467	230	9	to	to	PART
ftr-467	230	10	pay	pay	VERB
ftr-467	230	11	current	current	ADJ
ftr-467	230	12	business	business	NOUN
ftr-467	230	13	expenses	expense	NOUN
ftr-467	230	14	of	of	ADP
ftr-467	230	15	a	a	DET
ftr-467	230	16	one	one	NUM
ftr-467	230	17	-	-	PUNCT
ftr-467	230	18	shot	shot	NOUN
ftr-467	230	19	venture	venture	NOUN
ftr-467	230	20	conducted	conduct	VERB
ftr-467	230	21	by	by	ADP
ftr-467	230	22	a	a	PRON
ftr-467	230	23	as	as	ADP
ftr-467	230	24	a	a	DET
ftr-467	230	25	sole	sole	ADJ
ftr-467	230	26	proprietor	proprietor	NOUN
ftr-467	230	27	.	.	PUNCT
ftr-467	231	1	since	since	SCONJ
ftr-467	231	2	these	these	DET
ftr-467	231	3	expenses	expense	NOUN
ftr-467	231	4	are	be	AUX
ftr-467	231	5	deductible	deductible	ADJ
ftr-467	231	6	,	,	PUNCT
ftr-467	231	7	no	no	DET
ftr-467	231	8	1/1/1	1/1/1	NUM
ftr-467	231	9	tax	tax	NOUN
ftr-467	231	10	is	be	AUX
ftr-467	231	11	due	due	ADJ
ftr-467	231	12	on	on	ADP
ftr-467	231	13	the	the	DET
ftr-467	231	14	wages	wage	NOUN
ftr-467	231	15	and	and	CCONJ
ftr-467	231	16	a	a	PRON
ftr-467	231	17	has	have	VERB
ftr-467	231	18	the	the	DET
ftr-467	231	19	full	full	ADJ
ftr-467	231	20	$	$	SYM
ftr-467	231	21	166.67	166.67	NUM
ftr-467	231	22	available	available	ADJ
ftr-467	231	23	to	to	PART
ftr-467	231	24	put	put	VERB
ftr-467	231	25	into	into	ADP
ftr-467	231	26	the	the	DET
ftr-467	231	27	venture	venture	NOUN
ftr-467	231	28	.	.	PUNCT
ftr-467	232	1	this	this	PRON
ftr-467	232	2	is	be	AUX
ftr-467	232	3	the	the	DET
ftr-467	232	4	only	only	ADJ
ftr-467	232	5	capital	capital	NOUN
ftr-467	232	6	involved	involve	VERB
ftr-467	232	7	.	.	PUNCT
ftr-467	233	1	the	the	DET
ftr-467	233	2	venture	venture	NOUN
ftr-467	233	3	terminates	terminate	VERB
ftr-467	233	4	on	on	ADP
ftr-467	233	5	1/1/2	1/1/2	NUM
ftr-467	233	6	and	and	CCONJ
ftr-467	233	7	yields	yield	VERB
ftr-467	233	8	a	a	DET
ftr-467	233	9	10	10	NUM
ftr-467	233	10	%	%	NOUN
ftr-467	233	11	profit	profit	NOUN
ftr-467	233	12	so	so	SCONJ
ftr-467	233	13	that	that	SCONJ
ftr-467	233	14	total	total	ADJ
ftr-467	233	15	proceeds	proceed	NOUN
ftr-467	233	16	from	from	ADP
ftr-467	233	17	the	the	DET
ftr-467	233	18	enterprise	enterprise	NOUN
ftr-467	233	19	are	be	AUX
ftr-467	233	20	$	$	SYM
ftr-467	233	21	183.34	183.34	NUM
ftr-467	233	22	(	(	PUNCT
ftr-467	233	23	$	$	SYM
ftr-467	233	24	166.67	166.67	NUM
ftr-467	233	25	+	+	CCONJ
ftr-467	234	1	[	[	X
ftr-467	234	2	.10	.10	NUM
ftr-467	234	3	x	x	SYM
ftr-467	234	4	$	$	SYM
ftr-467	234	5	166.67	166.67	NUM
ftr-467	234	6	]	]	PUNCT
ftr-467	234	7	)	)	PUNCT
ftr-467	234	8	.	.	PUNCT
ftr-467	235	1	a	a	PRON
ftr-467	235	2	pays	pay	VERB
ftr-467	235	3	a	a	DET
ftr-467	235	4	$	$	SYM
ftr-467	235	5	73.34	73.34	NUM
ftr-467	235	6	tax	tax	NOUN
ftr-467	235	7	(	(	PUNCT
ftr-467	235	8	$	$	SYM
ftr-467	235	9	183.34	183.34	NUM
ftr-467	235	10	x	x	SYM
ftr-467	235	11	.40	.40	NUM
ftr-467	235	12	)	)	PUNCT
ftr-467	235	13	at	at	ADP
ftr-467	235	14	that	that	DET
ftr-467	235	15	point	point	NOUN
ftr-467	235	16	and	and	CCONJ
ftr-467	235	17	has	have	VERB
ftr-467	235	18	$	$	SYM
ftr-467	235	19	110	110	NUM
ftr-467	235	20	left	leave	VERB
ftr-467	235	21	for	for	ADP
ftr-467	235	22	consumption	consumption	NOUN
ftr-467	235	23	.	.	PUNCT
ftr-467	236	1	the	the	DET
ftr-467	236	2	same	same	ADJ
ftr-467	236	3	result	result	NOUN
ftr-467	236	4	would	would	AUX
ftr-467	236	5	occur	occur	VERB
ftr-467	236	6	if	if	SCONJ
ftr-467	236	7	no	no	DET
ftr-467	236	8	deduction	deduction	NOUN
ftr-467	236	9	were	be	AUX
ftr-467	236	10	allowed	allow	VERB
ftr-467	236	11	for	for	ADP
ftr-467	236	12	the	the	DET
ftr-467	236	13	1/1/1	1/1/1	NUM
ftr-467	236	14	expenses	expense	NOUN
ftr-467	236	15	but	but	CCONJ
ftr-467	236	16	the	the	DET
ftr-467	236	17	venture	venture	NOUN
ftr-467	236	18	proceeds	proceed	NOUN
ftr-467	236	19	received	receive	VERB
ftr-467	236	20	on	on	ADP
ftr-467	236	21	1/1/2	1/1/2	NUM
ftr-467	236	22	went	go	VERB
ftr-467	236	23	untaxed	untaxed	ADJ
ftr-467	236	24	.	.	PUNCT
ftr-467	237	1	with	with	ADP
ftr-467	237	2	no	no	DET
ftr-467	237	3	1/1/1	1/1/1	NUM
ftr-467	237	4	deduction	deduction	NOUN
ftr-467	237	5	,	,	PUNCT
ftr-467	237	6	a	a	DET
ftr-467	237	7	$	$	SYM
ftr-467	237	8	66.67	66.67	NUM
ftr-467	237	9	1/1/1	1/1/1	NUM
ftr-467	237	10	tax	tax	NOUN
ftr-467	237	11	would	would	AUX
ftr-467	237	12	be	be	AUX
ftr-467	237	13	due	due	ADJ
ftr-467	237	14	(	(	PUNCT
ftr-467	237	15	$	$	SYM
ftr-467	237	16	166.67	166.67	NUM
ftr-467	237	17	x	x	SYM
ftr-467	237	18	.40	.40	NUM
ftr-467	237	19	)	)	PUNCT
ftr-467	237	20	and	and	CCONJ
ftr-467	237	21	only	only	ADV
ftr-467	237	22	$	$	SYM
ftr-467	237	23	100	100	NUM
ftr-467	237	24	would	would	AUX
ftr-467	237	25	be	be	AUX
ftr-467	237	26	available	available	ADJ
ftr-467	237	27	to	to	PART
ftr-467	237	28	fund	fund	VERB
ftr-467	237	29	the	the	DET
ftr-467	237	30	1/1/1	1/1/1	NUM
ftr-467	237	31	expenses	expense	NOUN
ftr-467	237	32	of	of	ADP
ftr-467	237	33	the	the	DET
ftr-467	237	34	one	one	NUM
ftr-467	237	35	-	-	PUNCT
ftr-467	237	36	shot	shot	NOUN
ftr-467	237	37	venture	venture	NOUN
ftr-467	237	38	.	.	PUNCT
ftr-467	238	1	assuming	assume	VERB
ftr-467	238	2	a	a	DET
ftr-467	238	3	10	10	NUM
ftr-467	238	4	%	%	NOUN
ftr-467	238	5	profit	profit	NOUN
ftr-467	238	6	,	,	PUNCT
ftr-467	238	7	the	the	DET
ftr-467	238	8	enterprise	enterprise	NOUN
ftr-467	238	9	would	would	AUX
ftr-467	238	10	yield	yield	VERB
ftr-467	238	11	$	$	SYM
ftr-467	238	12	110	110	NUM
ftr-467	238	13	of	of	ADP
ftr-467	238	14	tax	tax	NOUN
ftr-467	238	15	-	-	PUNCT
ftr-467	238	16	free	free	ADJ
ftr-467	238	17	proceeds	proceed	NOUN
ftr-467	238	18	on	on	ADP
ftr-467	238	19	1/1/2	1/1/2	NUM
ftr-467	238	20	and	and	CCONJ
ftr-467	238	21	a	a	PRON
ftr-467	238	22	could	could	AUX
ftr-467	238	23	consume	consume	VERB
ftr-467	238	24	$	$	SYM
ftr-467	238	25	110	110	NUM
ftr-467	238	26	-	-	NUM
ftr-467	238	27	the	the	DET
ftr-467	238	28	same	same	ADJ
ftr-467	238	29	result	result	NOUN
ftr-467	238	30	as	as	ADP
ftr-467	238	31	when	when	SCONJ
ftr-467	238	32	the	the	DET
ftr-467	238	33	1/1/1	1/1/1	NUM
ftr-467	238	34	expenses	expense	NOUN
ftr-467	238	35	were	be	AUX
ftr-467	238	36	currently	currently	ADV
ftr-467	238	37	deducted	deduct	VERB
ftr-467	238	38	and	and	CCONJ
ftr-467	238	39	the	the	DET
ftr-467	238	40	1/1/2	1/1/2	NUM
ftr-467	238	41	venture	venture	NOUN
ftr-467	238	42	proceeds	proceed	NOUN
ftr-467	238	43	were	be	AUX
ftr-467	238	44	taxed	tax	VERB
ftr-467	238	45	.	.	PUNCT
ftr-467	239	1	furthermore	furthermore	ADV
ftr-467	239	2	,	,	PUNCT
ftr-467	239	3	the	the	DET
ftr-467	239	4	tax	tax	NOUN
ftr-467	239	5	liabilities	liability	NOUN
ftr-467	239	6	are	be	AUX
ftr-467	239	7	the	the	DET
ftr-467	239	8	same	same	ADJ
ftr-467	239	9	on	on	ADP
ftr-467	239	10	a	a	DET
ftr-467	239	11	present	present	ADJ
ftr-467	239	12	value	value	NOUN
ftr-467	239	13	basis	basis	NOUN
ftr-467	239	14	under	under	ADP
ftr-467	239	15	the	the	DET
ftr-467	239	16	two	two	NUM
ftr-467	239	17	alternatives	alternative	NOUN
ftr-467	239	18	for	for	ADP
ftr-467	239	19	handling	handle	VERB
ftr-467	239	20	the	the	DET
ftr-467	239	21	business	business	NOUN
ftr-467	239	22	expenses.35	expenses.35	NOUN
ftr-467	239	23	examples	example	NOUN
ftr-467	239	24	3	3	NUM
ftr-467	239	25	and	and	CCONJ
ftr-467	239	26	4	4	NUM
ftr-467	239	27	,	,	PUNCT
ftr-467	239	28	when	when	SCONJ
ftr-467	239	29	combined	combine	VERB
ftr-467	239	30	with	with	ADP
ftr-467	239	31	example	example	NOUN
ftr-467	239	32	1	1	NUM
ftr-467	239	33	,	,	PUNCT
ftr-467	239	34	demonstrate	demonstrate	VERB
ftr-467	239	35	that	that	SCONJ
ftr-467	239	36	there	there	PRON
ftr-467	239	37	are	be	VERB
ftr-467	239	38	two	two	NUM
ftr-467	239	39	factors	factor	NOUN
ftr-467	239	40	at	at	ADP
ftr-467	239	41	work	work	NOUN
ftr-467	239	42	in	in	ADP
ftr-467	239	43	the	the	DET
ftr-467	239	44	cash	cash	NOUN
ftr-467	239	45	-	-	PUNCT
ftr-467	239	46	flow	flow	NOUN
ftr-467	239	47	consumption	consumption	NOUN
ftr-467	239	48	tax	tax	NOUN
ftr-467	239	49	's	's	PART
ftr-467	239	50	treatment	treatment	NOUN
ftr-467	239	51	of	of	ADP
ftr-467	239	52	debt	debt	NOUN
ftr-467	239	53	-	-	PUNCT
ftr-467	239	54	financed	finance	VERB
ftr-467	239	55	business	business	NOUN
ftr-467	239	56	expense	expense	NOUN
ftr-467	239	57	and	and	CCONJ
ftr-467	239	58	debt	debt	NOUN
ftr-467	239	59	-	-	PUNCT
ftr-467	239	60	financed	finance	VERB
ftr-467	239	61	investment	investment	NOUN
ftr-467	239	62	.	.	PUNCT
ftr-467	240	1	first	first	ADV
ftr-467	240	2	,	,	PUNCT
ftr-467	240	3	the	the	DET
ftr-467	240	4	32	32	NUM
ftr-467	240	5	.	.	PUNCT
ftr-467	241	1	see	see	VERB
ftr-467	241	2	blueprints	blueprint	NOUN
ftr-467	241	3	,	,	PUNCT
ftr-467	241	4	supra	supra	PROPN
ftr-467	241	5	note	note	NOUN
ftr-467	241	6	1	1	NUM
ftr-467	241	7	,	,	PUNCT
ftr-467	241	8	at	at	ADP
ftr-467	241	9	123	123	NUM
ftr-467	241	10	.	.	PUNCT
ftr-467	242	1	33	33	NUM
ftr-467	242	2	.	.	PUNCT
ftr-467	243	1	see	see	VERB
ftr-467	243	2	authorities	authority	NOUN
ftr-467	243	3	cited	cite	VERB
ftr-467	243	4	supra	supra	PROPN
ftr-467	243	5	note	note	PROPN
ftr-467	243	6	28	28	NUM
ftr-467	243	7	.	.	PUNCT
ftr-467	244	1	34	34	NUM
ftr-467	244	2	.	.	PUNCT
ftr-467	245	1	see	see	VERB
ftr-467	245	2	supra	supra	PROPN
ftr-467	245	3	note	note	PROPN
ftr-467	245	4	16	16	NUM
ftr-467	245	5	.	.	PUNCT
ftr-467	245	6	35	35	NUM
ftr-467	245	7	.	.	PUNCT
ftr-467	246	1	see	see	VERB
ftr-467	246	2	supra	supra	ADJ
ftr-467	246	3	text	text	NOUN
ftr-467	246	4	accompanying	accompanying	ADJ
ftr-467	246	5	note	note	NOUN
ftr-467	246	6	32	32	NUM
ftr-467	246	7	.	.	PUNCT
ftr-467	247	1	[	[	X
ftr-467	247	2	vol	vol	NOUN
ftr-467	247	3	.	.	PUNCT
ftr-467	247	4	3:8	3:8	NUM
ftr-467	247	5	disparate	disparate	ADJ
ftr-467	247	6	treatment	treatment	NOUN
ftr-467	247	7	of	of	ADP
ftr-467	247	8	business	business	NOUN
ftr-467	247	9	&	&	CCONJ
ftr-467	247	10	investment	investment	NOUN
ftr-467	247	11	expense	expense	NOUN
ftr-467	247	12	interest	interest	NOUN
ftr-467	247	13	two	two	NUM
ftr-467	247	14	methods	method	NOUN
ftr-467	247	15	for	for	ADP
ftr-467	247	16	handling	handle	VERB
ftr-467	247	17	yields	yield	NOUN
ftr-467	247	18	(	(	PUNCT
ftr-467	247	19	deduction	deduction	NOUN
ftr-467	247	20	/	/	SYM
ftr-467	247	21	return	return	NOUN
ftr-467	247	22	inclusion	inclusion	NOUN
ftr-467	247	23	and	and	CCONJ
ftr-467	247	24	no	no	DET
ftr-467	247	25	deduction	deduction	NOUN
ftr-467	247	26	/	/	SYM
ftr-467	247	27	return	return	NOUN
ftr-467	247	28	exclusion	exclusion	NOUN
ftr-467	247	29	)	)	PUNCT
ftr-467	247	30	have	have	VERB
ftr-467	247	31	the	the	DET
ftr-467	247	32	effect	effect	NOUN
ftr-467	247	33	of	of	ADP
ftr-467	247	34	excluding	exclude	VERB
ftr-467	247	35	capital	capital	NOUN
ftr-467	247	36	income	income	NOUN
ftr-467	247	37	from	from	ADP
ftr-467	247	38	the	the	DET
ftr-467	247	39	tax	tax	NOUN
ftr-467	247	40	base.36	base.36	NOUN
ftr-467	247	41	second	second	ADJ
ftr-467	247	42	,	,	PUNCT
ftr-467	247	43	the	the	DET
ftr-467	247	44	two	two	NUM
ftr-467	247	45	methods	method	NOUN
ftr-467	247	46	for	for	ADP
ftr-467	247	47	handling	handle	VERB
ftr-467	247	48	debt	debt	NOUN
ftr-467	247	49	(	(	PUNCT
ftr-467	247	50	inclusion	inclusion	NOUN
ftr-467	247	51	/	/	SYM
ftr-467	247	52	deduction	deduction	NOUN
ftr-467	247	53	and	and	CCONJ
ftr-467	247	54	exclusion	exclusion	NOUN
ftr-467	247	55	/	/	SYM
ftr-467	247	56	no	no	DET
ftr-467	247	57	deduction	deduction	NOUN
ftr-467	247	58	)	)	PUNCT
ftr-467	247	59	have	have	VERB
ftr-467	247	60	the	the	DET
ftr-467	247	61	effect	effect	NOUN
ftr-467	247	62	of	of	ADP
ftr-467	247	63	excluding	exclude	VERB
ftr-467	247	64	borrowing	borrowing	NOUN
ftr-467	247	65	from	from	ADP
ftr-467	247	66	the	the	DET
ftr-467	247	67	tax	tax	NOUN
ftr-467	247	68	base.3	base.3	NOUN
ftr-467	247	69	"	"	PUNCT
ftr-467	247	70	this	this	PRON
ftr-467	247	71	means	mean	VERB
ftr-467	247	72	that	that	SCONJ
ftr-467	247	73	the	the	DET
ftr-467	247	74	explicit	explicit	ADJ
ftr-467	247	75	interest	interest	NOUN
ftr-467	247	76	deduction	deduction	NOUN
ftr-467	247	77	allowed	allow	VERB
ftr-467	247	78	under	under	ADP
ftr-467	247	79	the	the	DET
ftr-467	247	80	inclusion	inclusion	NOUN
ftr-467	247	81	/	/	SYM
ftr-467	247	82	deduction	deduction	NOUN
ftr-467	247	83	method	method	NOUN
ftr-467	247	84	is	be	AUX
ftr-467	247	85	part	part	NOUN
ftr-467	247	86	of	of	ADP
ftr-467	247	87	the	the	DET
ftr-467	247	88	mechanism	mechanism	NOUN
ftr-467	247	89	for	for	ADP
ftr-467	247	90	removing	remove	VERB
ftr-467	247	91	debt	debt	NOUN
ftr-467	247	92	from	from	ADP
ftr-467	247	93	the	the	DET
ftr-467	247	94	cash	cash	NOUN
ftr-467	247	95	-	-	PUNCT
ftr-467	247	96	flow	flow	NOUN
ftr-467	247	97	consumption	consumption	NOUN
ftr-467	247	98	tax	tax	NOUN
ftr-467	247	99	base	base	NOUN
ftr-467	247	100	and	and	CCONJ
ftr-467	247	101	is	be	AUX
ftr-467	247	102	not	not	PART
ftr-467	247	103	part	part	NOUN
ftr-467	247	104	of	of	ADP
ftr-467	247	105	the	the	DET
ftr-467	247	106	computation	computation	NOUN
ftr-467	247	107	of	of	ADP
ftr-467	247	108	net	net	ADJ
ftr-467	247	109	taxable	taxable	ADJ
ftr-467	247	110	income	income	NOUN
ftr-467	247	111	from	from	ADP
ftr-467	247	112	capital	capital	NOUN
ftr-467	247	113	because	because	SCONJ
ftr-467	247	114	business	business	NOUN
ftr-467	247	115	and	and	CCONJ
ftr-467	247	116	investment	investment	NOUN
ftr-467	247	117	capital	capital	NOUN
ftr-467	247	118	income	income	NOUN
ftr-467	247	119	is	be	AUX
ftr-467	247	120	fully	fully	ADV
ftr-467	247	121	excluded	exclude	VERB
ftr-467	247	122	from	from	ADP
ftr-467	247	123	the	the	DET
ftr-467	247	124	base	base	NOUN
ftr-467	247	125	by	by	ADP
ftr-467	247	126	the	the	DET
ftr-467	247	127	normal	normal	ADJ
ftr-467	247	128	workings	working	NOUN
ftr-467	247	129	of	of	ADP
ftr-467	247	130	the	the	DET
ftr-467	247	131	cash	cash	NOUN
ftr-467	247	132	flow	flow	NOUN
ftr-467	247	133	tax	tax	NOUN
ftr-467	247	134	.	.	PUNCT
ftr-467	248	1	this	this	DET
ftr-467	248	2	proposition	proposition	NOUN
ftr-467	248	3	is	be	AUX
ftr-467	248	4	illustrated	illustrate	VERB
ftr-467	248	5	by	by	ADP
ftr-467	248	6	example	example	NOUN
ftr-467	248	7	5	5	NUM
ftr-467	248	8	.	.	PUNCT
ftr-467	249	1	exampe	exampe	PROPN
ftr-467	249	2	5	5	NUM
ftr-467	249	3	:	:	PUNCT
ftr-467	249	4	individual	individual	NOUN
ftr-467	249	5	a	a	DET
ftr-467	249	6	borrows	borrow	VERB
ftr-467	249	7	$	$	SYM
ftr-467	249	8	100	100	NUM
ftr-467	249	9	on	on	ADP
ftr-467	249	10	1	1	NUM
ftr-467	249	11	/	/	SYM
ftr-467	249	12	l/1	l/1	NUM
ftr-467	249	13	with	with	ADP
ftr-467	249	14	which	which	PRON
ftr-467	249	15	to	to	PART
ftr-467	249	16	pay	pay	VERB
ftr-467	249	17	1/1/1	1/1/1	NUM
ftr-467	249	18	current	current	ADJ
ftr-467	249	19	business	business	NOUN
ftr-467	249	20	expenses	expense	NOUN
ftr-467	249	21	of	of	ADP
ftr-467	249	22	a	a	DET
ftr-467	249	23	one	one	NUM
ftr-467	249	24	-	-	PUNCT
ftr-467	249	25	shot	shot	NOUN
ftr-467	249	26	venture	venture	NOUN
ftr-467	249	27	conducted	conduct	VERB
ftr-467	249	28	by	by	ADP
ftr-467	249	29	a	a	PRON
ftr-467	249	30	as	as	ADP
ftr-467	249	31	a	a	DET
ftr-467	249	32	sole	sole	ADJ
ftr-467	249	33	proprietor	proprietor	NOUN
ftr-467	249	34	.	.	PUNCT
ftr-467	250	1	no	no	DET
ftr-467	250	2	other	other	ADJ
ftr-467	250	3	capital	capital	NOUN
ftr-467	250	4	is	be	AUX
ftr-467	250	5	involved	involve	VERB
ftr-467	250	6	in	in	ADP
ftr-467	250	7	the	the	DET
ftr-467	250	8	enterprise	enterprise	NOUN
ftr-467	250	9	.	.	PUNCT
ftr-467	251	1	the	the	DET
ftr-467	251	2	loan	loan	NOUN
ftr-467	251	3	principal	principal	NOUN
ftr-467	251	4	and	and	CCONJ
ftr-467	251	5	10	10	NUM
ftr-467	251	6	%	%	NOUN
ftr-467	251	7	interest	interest	NOUN
ftr-467	251	8	are	be	AUX
ftr-467	251	9	due	due	ADJ
ftr-467	251	10	on	on	ADP
ftr-467	251	11	1	1	NUM
ftr-467	251	12	/	/	SYM
ftr-467	251	13	l/2	l/2	NUM
ftr-467	251	14	.	.	PUNCT
ftr-467	252	1	a	a	DET
ftr-467	252	2	40	40	NUM
ftr-467	252	3	%	%	NOUN
ftr-467	252	4	cashflow	cashflow	ADJ
ftr-467	252	5	tax	tax	NOUN
ftr-467	252	6	is	be	AUX
ftr-467	252	7	immediately	immediately	ADV
ftr-467	252	8	payable	payable	ADJ
ftr-467	252	9	on	on	ADP
ftr-467	252	10	tax	tax	NOUN
ftr-467	252	11	base	base	NOUN
ftr-467	252	12	items	item	NOUN
ftr-467	252	13	.	.	PUNCT
ftr-467	253	1	3	3	NUM
ftr-467	253	2	'	'	PUNCT
ftr-467	253	3	assume	assume	VERB
ftr-467	253	4	that	that	SCONJ
ftr-467	253	5	the	the	DET
ftr-467	253	6	correct	correct	ADJ
ftr-467	253	7	interest	interest	NOUN
ftr-467	253	8	rate	rate	NOUN
ftr-467	253	9	for	for	ADP
ftr-467	253	10	time	time	NOUN
ftr-467	253	11	value	value	NOUN
ftr-467	253	12	of	of	ADP
ftr-467	253	13	money	money	NOUN
ftr-467	253	14	computations	computation	NOUN
ftr-467	253	15	is	be	AUX
ftr-467	253	16	10	10	NUM
ftr-467	253	17	%	%	NOUN
ftr-467	253	18	.	.	PUNCT
ftr-467	254	1	on	on	ADP
ftr-467	254	2	1/1/2	1/1/2	NUM
ftr-467	254	3	the	the	DET
ftr-467	254	4	venture	venture	NOUN
ftr-467	254	5	terminates	terminate	VERB
ftr-467	254	6	and	and	CCONJ
ftr-467	254	7	yields	yield	VERB
ftr-467	254	8	$	$	SYM
ftr-467	254	9	110	110	NUM
ftr-467	254	10	of	of	ADP
ftr-467	254	11	proceeds	proceed	NOUN
ftr-467	254	12	which	which	PRON
ftr-467	254	13	are	be	AUX
ftr-467	254	14	immediately	immediately	ADV
ftr-467	254	15	delivered	deliver	VERB
ftr-467	254	16	to	to	ADP
ftr-467	254	17	the	the	DET
ftr-467	254	18	lender	lender	NOUN
ftr-467	254	19	in	in	ADP
ftr-467	254	20	satisfaction	satisfaction	NOUN
ftr-467	254	21	of	of	ADP
ftr-467	254	22	a	a	PRON
ftr-467	254	23	's	's	PART
ftr-467	254	24	principal	principal	NOUN
ftr-467	254	25	and	and	CCONJ
ftr-467	254	26	interest	interest	NOUN
ftr-467	254	27	obligation	obligation	NOUN
ftr-467	254	28	.	.	PUNCT
ftr-467	255	1	the	the	DET
ftr-467	255	2	venture	venture	NOUN
ftr-467	255	3	is	be	AUX
ftr-467	255	4	an	an	DET
ftr-467	255	5	economic	economic	ADJ
ftr-467	255	6	wash	wash	NOUN
ftr-467	255	7	and	and	CCONJ
ftr-467	255	8	no	no	DET
ftr-467	255	9	tax	tax	NOUN
ftr-467	255	10	should	should	AUX
ftr-467	255	11	be	be	AUX
ftr-467	255	12	due	due	ADJ
ftr-467	255	13	.	.	PUNCT
ftr-467	256	1	both	both	DET
ftr-467	256	2	methods	method	NOUN
ftr-467	256	3	for	for	ADP
ftr-467	256	4	handling	handle	VERB
ftr-467	256	5	the	the	DET
ftr-467	256	6	loan	loan	NOUN
ftr-467	256	7	reach	reach	VERB
ftr-467	256	8	this	this	DET
ftr-467	256	9	result	result	NOUN
ftr-467	256	10	.	.	PUNCT
ftr-467	257	1	illustration	illustration	NOUN
ftr-467	257	2	5a	5a	NUM
ftr-467	257	3	-	-	PUNCT
ftr-467	257	4	inclusion	inclusion	NOUN
ftr-467	257	5	/	/	SYM
ftr-467	257	6	deduction	deduction	NOUN
ftr-467	257	7	:	:	PUNCT
ftr-467	257	8	a	a	DET
ftr-467	257	9	's	's	PART
ftr-467	257	10	$	$	SYM
ftr-467	257	11	100	100	NUM
ftr-467	257	12	borrowing	borrowing	NOUN
ftr-467	257	13	goes	go	VERB
ftr-467	257	14	into	into	ADP
ftr-467	257	15	the	the	DET
ftr-467	257	16	tax	tax	NOUN
ftr-467	257	17	base	base	NOUN
ftr-467	257	18	on	on	ADP
ftr-467	257	19	l/1/1	l/1/1	NOUN
ftr-467	257	20	but	but	CCONJ
ftr-467	257	21	a	a	PRON
ftr-467	257	22	gets	get	VERB
ftr-467	257	23	a	a	DET
ftr-467	257	24	simultaneous	simultaneous	ADJ
ftr-467	257	25	$	$	SYM
ftr-467	257	26	100	100	NUM
ftr-467	257	27	business	business	NOUN
ftr-467	257	28	expense	expense	NOUN
ftr-467	257	29	deduction	deduction	NOUN
ftr-467	257	30	because	because	SCONJ
ftr-467	257	31	the	the	DET
ftr-467	257	32	$	$	SYM
ftr-467	257	33	100	100	NUM
ftr-467	257	34	outlay	outlay	NOUN
ftr-467	257	35	is	be	AUX
ftr-467	257	36	like	like	ADP
ftr-467	257	37	savings	saving	NOUN
ftr-467	257	38	or	or	CCONJ
ftr-467	257	39	investment	investment	NOUN
ftr-467	257	40	-	-	PUNCT
ftr-467	257	41	i.e.	i.e.	X
ftr-467	257	42	it	it	PRON
ftr-467	257	43	is	be	AUX
ftr-467	257	44	not	not	PART
ftr-467	257	45	consumption	consumption	NOUN
ftr-467	257	46	.	.	PUNCT
ftr-467	258	1	consequently	consequently	ADV
ftr-467	258	2	,	,	PUNCT
ftr-467	258	3	no	no	DET
ftr-467	258	4	1	1	NUM
ftr-467	258	5	/	/	SYM
ftr-467	258	6	l/1	l/1	NUM
ftr-467	258	7	tax	tax	NOUN
ftr-467	258	8	is	be	AUX
ftr-467	258	9	due.39	due.39	NOUN
ftr-467	258	10	indeed	indeed	ADV
ftr-467	258	11	,	,	PUNCT
ftr-467	258	12	$	$	SYM
ftr-467	258	13	40	40	NUM
ftr-467	258	14	of	of	ADP
ftr-467	258	15	1/1/1	1/1/1	NUM
ftr-467	258	16	tax	tax	NOUN
ftr-467	258	17	is	be	AUX
ftr-467	258	18	saved	save	VERB
ftr-467	258	19	because	because	SCONJ
ftr-467	258	20	of	of	ADP
ftr-467	258	21	the	the	DET
ftr-467	258	22	deduction	deduction	NOUN
ftr-467	258	23	.	.	PUNCT
ftr-467	259	1	on	on	ADP
ftr-467	259	2	1/1/2	1/1/2	NUM
ftr-467	259	3	,	,	PUNCT
ftr-467	259	4	a	a	PRON
ftr-467	259	5	adds	add	VERB
ftr-467	259	6	the	the	DET
ftr-467	259	7	$	$	SYM
ftr-467	259	8	110	110	NUM
ftr-467	259	9	of	of	ADP
ftr-467	259	10	venture	venture	NOUN
ftr-467	259	11	proceeds	proceed	NOUN
ftr-467	259	12	to	to	ADP
ftr-467	259	13	the	the	DET
ftr-467	259	14	tax	tax	NOUN
ftr-467	259	15	base	base	NOUN
ftr-467	259	16	but	but	CCONJ
ftr-467	259	17	claims	claim	VERB
ftr-467	259	18	an	an	DET
ftr-467	259	19	offsetting	offset	VERB
ftr-467	259	20	$	$	SYM
ftr-467	259	21	110	110	NUM
ftr-467	259	22	deduction	deduction	NOUN
ftr-467	259	23	for	for	ADP
ftr-467	259	24	her	her	PRON
ftr-467	259	25	payment	payment	NOUN
ftr-467	259	26	to	to	ADP
ftr-467	259	27	the	the	DET
ftr-467	259	28	lender	lender	NOUN
ftr-467	259	29	of	of	ADP
ftr-467	259	30	$	$	SYM
ftr-467	259	31	100	100	NUM
ftr-467	259	32	of	of	ADP
ftr-467	259	33	principal	principal	NOUN
ftr-467	259	34	and	and	CCONJ
ftr-467	259	35	$	$	SYM
ftr-467	259	36	10	10	NUM
ftr-467	259	37	of	of	ADP
ftr-467	259	38	interest	interest	NOUN
ftr-467	259	39	.	.	PUNCT
ftr-467	260	1	accordingly	accordingly	ADV
ftr-467	260	2	,	,	PUNCT
ftr-467	260	3	there	there	PRON
ftr-467	260	4	is	be	VERB
ftr-467	260	5	no	no	DET
ftr-467	260	6	1/1/2	1/1/2	NUM
ftr-467	260	7	tax	tax	NOUN
ftr-467	260	8	liability	liability	NOUN
ftr-467	260	9	.	.	PUNCT
ftr-467	261	1	in	in	ADP
ftr-467	261	2	fact	fact	NOUN
ftr-467	261	3	,	,	PUNCT
ftr-467	261	4	it	it	PRON
ftr-467	261	5	looks	look	VERB
ftr-467	261	6	like	like	SCONJ
ftr-467	261	7	$	$	SYM
ftr-467	261	8	44	44	NUM
ftr-467	261	9	of	of	ADP
ftr-467	261	10	1/1/2	1/1/2	NUM
ftr-467	261	11	tax	tax	NOUN
ftr-467	261	12	is	be	AUX
ftr-467	261	13	averted	avert	VERB
ftr-467	261	14	by	by	ADP
ftr-467	261	15	the	the	DET
ftr-467	261	16	1/1/2	1/1/2	NUM
ftr-467	261	17	deduction	deduction	NOUN
ftr-467	261	18	.	.	PUNCT
ftr-467	262	1	but	but	CCONJ
ftr-467	262	2	something	something	PRON
ftr-467	262	3	different	different	ADJ
ftr-467	262	4	has	have	AUX
ftr-467	262	5	actually	actually	ADV
ftr-467	262	6	happened	happen	VERB
ftr-467	262	7	.	.	PUNCT
ftr-467	263	1	since	since	SCONJ
ftr-467	263	2	the	the	DET
ftr-467	263	3	initial	initial	ADJ
ftr-467	263	4	proceeds	proceed	NOUN
ftr-467	263	5	of	of	ADP
ftr-467	263	6	a	a	DET
ftr-467	263	7	market	market	NOUN
ftr-467	263	8	rate	rate	NOUN
ftr-467	263	9	loan	loan	NOUN
ftr-467	263	10	have	have	VERB
ftr-467	263	11	a	a	DET
ftr-467	263	12	present	present	ADJ
ftr-467	263	13	value	value	NOUN
ftr-467	263	14	equal	equal	ADJ
ftr-467	263	15	to	to	ADP
ftr-467	263	16	the	the	DET
ftr-467	263	17	principal	principal	NOUN
ftr-467	263	18	and	and	CCONJ
ftr-467	263	19	interest	interest	NOUN
ftr-467	263	20	ultimately	ultimately	ADV
ftr-467	263	21	due	due	ADJ
ftr-467	263	22	thereon	thereon	NOUN
ftr-467	263	23	,	,	PUNCT
ftr-467	263	24	'	'	PUNCT
ftr-467	263	25	the	the	DET
ftr-467	263	26	$	$	SYM
ftr-467	263	27	110	110	NUM
ftr-467	263	28	of	of	ADP
ftr-467	263	29	1/1/2	1/1/2	NUM
ftr-467	263	30	deductible	deductible	ADJ
ftr-467	263	31	principal	principal	NOUN
ftr-467	263	32	and	and	CCONJ
ftr-467	263	33	interest	interest	NOUN
ftr-467	263	34	is	be	AUX
ftr-467	263	35	nothing	nothing	PRON
ftr-467	263	36	more	more	ADJ
ftr-467	263	37	than	than	ADP
ftr-467	263	38	the	the	DET
ftr-467	263	39	1	1	NUM
ftr-467	263	40	/	/	SYM
ftr-467	263	41	l/2	l/2	NUM
ftr-467	263	42	value	value	NOUN
ftr-467	263	43	of	of	ADP
ftr-467	263	44	the	the	DET
ftr-467	263	45	$	$	SYM
ftr-467	263	46	100	100	NUM
ftr-467	263	47	borrowed	borrow	VERB
ftr-467	263	48	on	on	ADP
ftr-467	263	49	1/1/1	1/1/1	NUM
ftr-467	263	50	.	.	PUNCT
ftr-467	264	1	this	this	PRON
ftr-467	264	2	means	mean	VERB
ftr-467	264	3	that	that	SCONJ
ftr-467	264	4	the	the	DET
ftr-467	264	5	1	1	NUM
ftr-467	264	6	/	/	SYM
ftr-467	264	7	l/2	l/2	NOUN
ftr-467	264	8	principal	principal	NOUN
ftr-467	264	9	and	and	CCONJ
ftr-467	264	10	interest	interest	NOUN
ftr-467	264	11	deduction	deduction	NOUN
ftr-467	264	12	of	of	ADP
ftr-467	264	13	$	$	SYM
ftr-467	264	14	110	110	NUM
ftr-467	264	15	merely	merely	ADV
ftr-467	264	16	appeared	appear	VERB
ftr-467	264	17	to	to	PART
ftr-467	264	18	shelter	shelter	VERB
ftr-467	264	19	36	36	NUM
ftr-467	264	20	.	.	PUNCT
ftr-467	265	1	see	see	VERB
ftr-467	265	2	supra	supra	PROPN
ftr-467	265	3	text	text	NOUN
ftr-467	265	4	accompanying	accompany	VERB
ftr-467	265	5	notes	note	NOUN
ftr-467	265	6	28	28	NUM
ftr-467	265	7	-	-	SYM
ftr-467	265	8	31	31	NUM
ftr-467	265	9	.	.	PUNCT
ftr-467	266	1	37	37	NUM
ftr-467	266	2	.	.	PUNCT
ftr-467	267	1	see	see	VERB
ftr-467	267	2	supra	supra	PROPN
ftr-467	267	3	text	text	NOUN
ftr-467	267	4	accompanying	accompanying	ADJ
ftr-467	267	5	notes	note	NOUN
ftr-467	267	6	18	18	NUM
ftr-467	267	7	-	-	SYM
ftr-467	267	8	17	17	NUM
ftr-467	267	9	.	.	PUNCT
ftr-467	268	1	38	38	NUM
ftr-467	268	2	.	.	PUNCT
ftr-467	269	1	see	see	VERB
ftr-467	269	2	supra	supra	PROPN
ftr-467	269	3	note	note	PROPN
ftr-467	269	4	16	16	NUM
ftr-467	269	5	.	.	NOUN
ftr-467	269	6	39	39	NUM
ftr-467	269	7	.	.	PUNCT
ftr-467	270	1	see	see	VERB
ftr-467	270	2	aba	aba	PROPN
ftr-467	270	3	,	,	PUNCT
ftr-467	270	4	sec	sec	PROPN
ftr-467	270	5	.	.	PROPN
ftr-467	270	6	of	of	ADP
ftr-467	270	7	tax'n	tax'n	NOUN
ftr-467	270	8	,	,	PUNCT
ftr-467	270	9	supra	supra	ADJ
ftr-467	270	10	note	note	NOUN
ftr-467	270	11	3	3	NUM
ftr-467	270	12	,	,	PUNCT
ftr-467	270	13	at	at	ADP
ftr-467	270	14	422	422	NUM
ftr-467	270	15	.	.	PUNCT
ftr-467	270	16	40	40	NUM
ftr-467	270	17	.	.	PUNCT
ftr-467	271	1	see	see	VERB
ftr-467	271	2	dodge	dodge	VERB
ftr-467	271	3	et	et	PROPN
ftr-467	271	4	al	al	PROPN
ftr-467	271	5	.	.	PROPN
ftr-467	271	6	,	,	PUNCT
ftr-467	271	7	supra	supra	PROPN
ftr-467	271	8	note	note	PROPN
ftr-467	271	9	6	6	NUM
ftr-467	271	10	,	,	PUNCT
ftr-467	271	11	at	at	ADP
ftr-467	271	12	411	411	NUM
ftr-467	271	13	-	-	SYM
ftr-467	271	14	12	12	NUM
ftr-467	271	15	,	,	PUNCT
ftr-467	271	16	414	414	NUM
ftr-467	271	17	.	.	NOUN
ftr-467	271	18	19971	19971	NUM
ftr-467	272	1	florida	florida	PROPN
ftr-467	272	2	tax	tax	NOUN
ftr-467	272	3	review	review	NOUN
ftr-467	272	4	the	the	DET
ftr-467	272	5	$	$	SYM
ftr-467	272	6	110	110	NUM
ftr-467	272	7	of	of	ADP
ftr-467	272	8	venture	venture	NOUN
ftr-467	272	9	proceeds	proceed	NOUN
ftr-467	272	10	from	from	ADP
ftr-467	272	11	a	a	DET
ftr-467	272	12	1/1/2	1/1/2	NUM
ftr-467	272	13	tax	tax	NOUN
ftr-467	272	14	of	of	ADP
ftr-467	272	15	$	$	SYM
ftr-467	272	16	44	44	NUM
ftr-467	272	17	.	.	PUNCT
ftr-467	273	1	no	no	DET
ftr-467	273	2	1/1/2	1/1/2	NUM
ftr-467	273	3	shelter	shelter	NOUN
ftr-467	273	4	was	be	AUX
ftr-467	273	5	needed	need	VERB
ftr-467	273	6	for	for	ADP
ftr-467	273	7	the	the	DET
ftr-467	273	8	venture	venture	NOUN
ftr-467	273	9	proceeds	proceed	NOUN
ftr-467	273	10	because	because	SCONJ
ftr-467	273	11	the	the	DET
ftr-467	273	12	1/1/1	1/1/1	NUM
ftr-467	273	13	$	$	SYM
ftr-467	273	14	100	100	NUM
ftr-467	273	15	business	business	NOUN
ftr-467	273	16	expense	expense	NOUN
ftr-467	273	17	deduction	deduction	NOUN
ftr-467	273	18	had	have	AUX
ftr-467	273	19	already	already	ADV
ftr-467	273	20	effectively	effectively	ADV
ftr-467	273	21	removed	remove	VERB
ftr-467	273	22	the	the	DET
ftr-467	273	23	$	$	SYM
ftr-467	273	24	110	110	NUM
ftr-467	273	25	of	of	ADP
ftr-467	273	26	1/1/2	1/1/2	NUM
ftr-467	273	27	proceeds	proceed	NOUN
ftr-467	273	28	from	from	ADP
ftr-467	273	29	the	the	DET
ftr-467	273	30	tax	tax	NOUN
ftr-467	273	31	base.41	base.41	NOUN
ftr-467	273	32	instead	instead	ADV
ftr-467	273	33	,	,	PUNCT
ftr-467	273	34	the	the	DET
ftr-467	273	35	actual	actual	ADJ
ftr-467	273	36	effect	effect	NOUN
ftr-467	273	37	of	of	ADP
ftr-467	273	38	the	the	DET
ftr-467	273	39	1/1/2	1/1/2	NUM
ftr-467	273	40	deduction	deduction	NOUN
ftr-467	273	41	is	be	AUX
ftr-467	273	42	to	to	PART
ftr-467	273	43	cancel	cancel	VERB
ftr-467	273	44	the	the	DET
ftr-467	273	45	1/1/1	1/1/1	NUM
ftr-467	273	46	inclusion	inclusion	NOUN
ftr-467	273	47	of	of	ADP
ftr-467	273	48	loan	loan	NOUN
ftr-467	273	49	proceeds.42	proceeds.42	NOUN
ftr-467	273	50	in	in	ADP
ftr-467	273	51	other	other	ADJ
ftr-467	273	52	words	word	NOUN
ftr-467	273	53	,	,	PUNCT
ftr-467	273	54	the	the	DET
ftr-467	273	55	1/1/2	1/1/2	NUM
ftr-467	273	56	$	$	SYM
ftr-467	273	57	110	110	NUM
ftr-467	273	58	deduction	deduction	NOUN
ftr-467	273	59	for	for	ADP
ftr-467	273	60	the	the	DET
ftr-467	273	61	principal	principal	NOUN
ftr-467	273	62	and	and	CCONJ
ftr-467	273	63	interest	interest	NOUN
ftr-467	273	64	payment	payment	NOUN
ftr-467	273	65	retroactively	retroactively	ADV
ftr-467	273	66	removed	remove	VERB
ftr-467	273	67	the	the	DET
ftr-467	273	68	$	$	SYM
ftr-467	273	69	100	100	NUM
ftr-467	273	70	of	of	ADP
ftr-467	273	71	1/1/1	1/1/1	NUM
ftr-467	273	72	borrowed	borrow	VERB
ftr-467	273	73	money	money	NOUN
ftr-467	273	74	from	from	ADP
ftr-467	273	75	the	the	DET
ftr-467	273	76	tax	tax	NOUN
ftr-467	273	77	base	base	NOUN
ftr-467	273	78	and	and	CCONJ
ftr-467	273	79	the	the	DET
ftr-467	273	80	$	$	SYM
ftr-467	273	81	100	100	NUM
ftr-467	273	82	1/1/1	1/1/1	NUM
ftr-467	273	83	business	business	NOUN
ftr-467	273	84	expense	expense	NOUN
ftr-467	273	85	deduction	deduction	NOUN
ftr-467	273	86	prospectively	prospectively	ADV
ftr-467	273	87	eliminated	eliminate	VERB
ftr-467	273	88	the	the	DET
ftr-467	273	89	$	$	SYM
ftr-467	273	90	110	110	NUM
ftr-467	273	91	of	of	ADP
ftr-467	273	92	1/1/2	1/1/2	NUM
ftr-467	273	93	venture	venture	NOUN
ftr-467	273	94	proceeds	proceed	NOUN
ftr-467	273	95	from	from	ADP
ftr-467	273	96	the	the	DET
ftr-467	273	97	tax	tax	NOUN
ftr-467	273	98	base	base	NOUN
ftr-467	273	99	.	.	PUNCT
ftr-467	274	1	illustration	illustration	NOUN
ftr-467	274	2	5b	5b	NUM
ftr-467	274	3	-	-	PUNCT
ftr-467	274	4	exclusion	exclusion	NOUN
ftr-467	274	5	/	/	SYM
ftr-467	274	6	no	no	DET
ftr-467	274	7	deduction	deduction	NOUN
ftr-467	274	8	:	:	PUNCT
ftr-467	274	9	the	the	DET
ftr-467	274	10	$	$	SYM
ftr-467	274	11	100	100	NUM
ftr-467	274	12	borrowing	borrowing	NOUN
ftr-467	274	13	does	do	AUX
ftr-467	274	14	not	not	PART
ftr-467	274	15	go	go	VERB
ftr-467	274	16	into	into	ADP
ftr-467	274	17	the	the	DET
ftr-467	274	18	1/1/1	1/1/1	NUM
ftr-467	274	19	tax	tax	NOUN
ftr-467	274	20	base	base	NOUN
ftr-467	274	21	.	.	PUNCT
ftr-467	275	1	(	(	PUNCT
ftr-467	275	2	this	this	PRON
ftr-467	275	3	effectively	effectively	ADV
ftr-467	275	4	offsets	offset	VERB
ftr-467	275	5	the	the	DET
ftr-467	275	6	nondeduction	nondeduction	NOUN
ftr-467	275	7	of	of	ADP
ftr-467	275	8	the	the	DET
ftr-467	275	9	1/1/2	1/1/2	NUM
ftr-467	275	10	$	$	SYM
ftr-467	275	11	110	110	NUM
ftr-467	275	12	principal	principal	NOUN
ftr-467	275	13	and	and	CCONJ
ftr-467	275	14	interest	interest	NOUN
ftr-467	275	15	payment.)43	payment.)43	ADP
ftr-467	275	16	nevertheless	nevertheless	ADV
ftr-467	275	17	,	,	PUNCT
ftr-467	275	18	a	a	PRON
ftr-467	275	19	gets	get	VERB
ftr-467	275	20	a	a	DET
ftr-467	275	21	1/1/1	1/1/1	NUM
ftr-467	275	22	deduction	deduction	NOUN
ftr-467	275	23	for	for	ADP
ftr-467	275	24	the	the	DET
ftr-467	275	25	$	$	SYM
ftr-467	275	26	100	100	NUM
ftr-467	275	27	business	business	NOUN
ftr-467	275	28	expenditure	expenditure	NOUN
ftr-467	275	29	.	.	PUNCT
ftr-467	276	1	this	this	DET
ftr-467	276	2	deduction	deduction	NOUN
ftr-467	276	3	shelters	shelter	NOUN
ftr-467	276	4	$	$	SYM
ftr-467	276	5	100	100	NUM
ftr-467	276	6	of	of	ADP
ftr-467	276	7	otherwise	otherwise	ADV
ftr-467	276	8	taxable	taxable	ADJ
ftr-467	276	9	1/1/1	1/1/1	NUM
ftr-467	276	10	wages	wage	NOUN
ftr-467	276	11	and	and	CCONJ
ftr-467	276	12	saves	save	VERB
ftr-467	276	13	$	$	SYM
ftr-467	276	14	40	40	NUM
ftr-467	276	15	of	of	ADP
ftr-467	276	16	1/1/1	1/1/1	NUM
ftr-467	276	17	tax	tax	NOUN
ftr-467	276	18	.	.	PUNCT
ftr-467	277	1	on	on	ADP
ftr-467	277	2	1/1/2	1/1/2	NUM
ftr-467	277	3	,	,	PUNCT
ftr-467	277	4	a	a	PRON
ftr-467	277	5	adds	add	VERB
ftr-467	277	6	the	the	DET
ftr-467	277	7	entire	entire	ADJ
ftr-467	277	8	$	$	SYM
ftr-467	277	9	110	110	NUM
ftr-467	277	10	of	of	ADP
ftr-467	277	11	venture	venture	NOUN
ftr-467	277	12	proceeds	proceed	NOUN
ftr-467	277	13	to	to	ADP
ftr-467	277	14	the	the	DET
ftr-467	277	15	tax	tax	NOUN
ftr-467	277	16	base	base	NOUN
ftr-467	277	17	.	.	PUNCT
ftr-467	278	1	there	there	PRON
ftr-467	278	2	is	be	VERB
ftr-467	278	3	no	no	DET
ftr-467	278	4	offsetting	offset	VERB
ftr-467	278	5	deduction	deduction	NOUN
ftr-467	278	6	for	for	ADP
ftr-467	278	7	the	the	DET
ftr-467	278	8	1/1/2	1/1/2	NUM
ftr-467	278	9	principal	principal	NOUN
ftr-467	278	10	and	and	CCONJ
ftr-467	278	11	interest	interest	NOUN
ftr-467	278	12	payment	payment	NOUN
ftr-467	278	13	because	because	SCONJ
ftr-467	278	14	the	the	DET
ftr-467	278	15	1/1/1	1/1/1	NUM
ftr-467	278	16	exclusion	exclusion	NOUN
ftr-467	278	17	of	of	ADP
ftr-467	278	18	the	the	DET
ftr-467	278	19	borrowed	borrow	VERB
ftr-467	278	20	$	$	SYM
ftr-467	278	21	100	100	NUM
ftr-467	278	22	has	have	AUX
ftr-467	278	23	eliminated	eliminate	VERB
ftr-467	278	24	the	the	DET
ftr-467	278	25	need	need	NOUN
ftr-467	278	26	for	for	ADP
ftr-467	278	27	the	the	DET
ftr-467	278	28	1/1/2	1/1/2	NUM
ftr-467	278	29	principal	principal	NOUN
ftr-467	278	30	and	and	CCONJ
ftr-467	278	31	interest	interest	NOUN
ftr-467	278	32	deduction	deduction	NOUN
ftr-467	278	33	.	.	PUNCT
ftr-467	279	1	but	but	CCONJ
ftr-467	279	2	this	this	PRON
ftr-467	279	3	means	mean	VERB
ftr-467	279	4	that	that	SCONJ
ftr-467	279	5	the	the	DET
ftr-467	279	6	1/1/2	1/1/2	NUM
ftr-467	279	7	tax	tax	NOUN
ftr-467	279	8	base	base	NOUN
ftr-467	279	9	is	be	AUX
ftr-467	279	10	$	$	SYM
ftr-467	279	11	110	110	NUM
ftr-467	279	12	and	and	CCONJ
ftr-467	279	13	that	that	SCONJ
ftr-467	279	14	a	a	PRON
ftr-467	279	15	incurs	incur	VERB
ftr-467	279	16	a	a	DET
ftr-467	279	17	$	$	SYM
ftr-467	279	18	44	44	NUM
ftr-467	279	19	1/1/2	1/1/2	NUM
ftr-467	279	20	tax	tax	NOUN
ftr-467	279	21	.	.	PUNCT
ftr-467	280	1	however	however	ADV
ftr-467	280	2	,	,	PUNCT
ftr-467	280	3	under	under	ADP
ftr-467	280	4	our	our	PRON
ftr-467	280	5	10	10	NUM
ftr-467	280	6	%	%	NOUN
ftr-467	280	7	interest	interest	NOUN
ftr-467	280	8	assumption	assumption	NOUN
ftr-467	280	9	,	,	PUNCT
ftr-467	280	10	the	the	PRON
ftr-467	280	11	$	$	SYM
ftr-467	280	12	40	40	NUM
ftr-467	280	13	of	of	ADP
ftr-467	280	14	1/1/1	1/1/1	NUM
ftr-467	280	15	tax	tax	NOUN
ftr-467	280	16	savings	saving	NOUN
ftr-467	280	17	from	from	ADP
ftr-467	280	18	the	the	DET
ftr-467	280	19	1/1/1	1/1/1	NUM
ftr-467	280	20	business	business	NOUN
ftr-467	280	21	expense	expense	NOUN
ftr-467	280	22	deduction	deduction	NOUN
ftr-467	280	23	have	have	VERB
ftr-467	280	24	a	a	DET
ftr-467	280	25	$	$	SYM
ftr-467	280	26	44	44	NUM
ftr-467	280	27	1/1/2	1/1/2	NUM
ftr-467	280	28	value	value	NOUN
ftr-467	280	29	that	that	PRON
ftr-467	280	30	effectively	effectively	ADV
ftr-467	280	31	reduces	reduce	VERB
ftr-467	280	32	a	a	PRON
ftr-467	280	33	's	's	PART
ftr-467	280	34	tax	tax	NOUN
ftr-467	280	35	liability	liability	NOUN
ftr-467	280	36	to	to	ADP
ftr-467	280	37	zero	zero	NUM
ftr-467	280	38	-	-	PUNCT
ftr-467	280	39	the	the	DET
ftr-467	280	40	same	same	ADJ
ftr-467	280	41	as	as	ADP
ftr-467	280	42	in	in	ADP
ftr-467	280	43	illustration	illustration	NOUN
ftr-467	280	44	5a	5a	NUM
ftr-467	280	45	.	.	PUNCT
ftr-467	281	1	"	"	PUNCT
ftr-467	281	2	'	'	PUNCT
ftr-467	281	3	41	41	NUM
ftr-467	281	4	.	.	PUNCT
ftr-467	282	1	see	see	VERB
ftr-467	282	2	supra	supra	ADJ
ftr-467	282	3	text	text	NOUN
ftr-467	282	4	accompanying	accompany	VERB
ftr-467	282	5	notes	note	NOUN
ftr-467	282	6	28	28	NUM
ftr-467	282	7	-	-	SYM
ftr-467	282	8	35	35	NUM
ftr-467	282	9	.	.	PUNCT
ftr-467	283	1	an	an	DET
ftr-467	283	2	alternative	alternative	ADJ
ftr-467	283	3	way	way	NOUN
ftr-467	283	4	to	to	PART
ftr-467	283	5	make	make	VERB
ftr-467	283	6	this	this	DET
ftr-467	283	7	point	point	NOUN
ftr-467	283	8	is	be	AUX
ftr-467	283	9	to	to	PART
ftr-467	283	10	note	note	VERB
ftr-467	283	11	that	that	SCONJ
ftr-467	283	12	the	the	DET
ftr-467	283	13	1/1	1/1	NUM
ftr-467	283	14	/	/	SYM
ftr-467	283	15	i	i	PROPN
ftr-467	283	16	$	$	SYM
ftr-467	283	17	100	100	NUM
ftr-467	283	18	business	business	NOUN
ftr-467	283	19	expense	expense	NOUN
ftr-467	283	20	deduction	deduction	NOUN
ftr-467	283	21	sheltered	shelter	VERB
ftr-467	283	22	$	$	SYM
ftr-467	283	23	100	100	NUM
ftr-467	283	24	of	of	ADP
ftr-467	283	25	otherwise	otherwise	ADV
ftr-467	283	26	taxable	taxable	ADJ
ftr-467	283	27	1/1/1	1/1/1	NUM
ftr-467	283	28	wages	wage	NOUN
ftr-467	283	29	and	and	CCONJ
ftr-467	283	30	produced	produce	VERB
ftr-467	283	31	a	a	DET
ftr-467	283	32	$	$	SYM
ftr-467	283	33	40	40	NUM
ftr-467	283	34	1/1/1	1/1/1	NUM
ftr-467	283	35	tax	tax	NOUN
ftr-467	283	36	saving	saving	NOUN
ftr-467	283	37	.	.	PUNCT
ftr-467	284	1	the	the	DET
ftr-467	284	2	1/1/2	1/1/2	NUM
ftr-467	284	3	value	value	NOUN
ftr-467	284	4	of	of	ADP
ftr-467	284	5	this	this	DET
ftr-467	284	6	saving	saving	NOUN
ftr-467	284	7	is	be	AUX
ftr-467	284	8	$	$	SYM
ftr-467	284	9	44	44	NUM
ftr-467	284	10	,	,	PUNCT
ftr-467	284	11	which	which	PRON
ftr-467	284	12	exactly	exactly	ADV
ftr-467	284	13	cancels	cancel	VERB
ftr-467	284	14	out	out	ADP
ftr-467	284	15	the	the	DET
ftr-467	284	16	tax	tax	NOUN
ftr-467	284	17	that	that	PRON
ftr-467	284	18	would	would	AUX
ftr-467	284	19	otherwise	otherwise	ADV
ftr-467	284	20	be	be	AUX
ftr-467	284	21	due	due	ADJ
ftr-467	284	22	on	on	ADP
ftr-467	284	23	the	the	DET
ftr-467	284	24	$	$	SYM
ftr-467	284	25	110	110	NUM
ftr-467	284	26	of	of	ADP
ftr-467	284	27	venture	venture	NOUN
ftr-467	284	28	proceeds	proceed	NOUN
ftr-467	284	29	once	once	SCONJ
ftr-467	284	30	the	the	DET
ftr-467	284	31	i/1/2	i/1/2	PROPN
ftr-467	284	32	deduction	deduction	NOUN
ftr-467	284	33	for	for	ADP
ftr-467	284	34	the	the	DET
ftr-467	284	35	$	$	SYM
ftr-467	284	36	110	110	NUM
ftr-467	284	37	principal	principal	NOUN
ftr-467	284	38	and	and	CCONJ
ftr-467	284	39	interest	interest	NOUN
ftr-467	284	40	payment	payment	NOUN
ftr-467	284	41	is	be	AUX
ftr-467	284	42	understood	understand	VERB
ftr-467	284	43	as	as	ADP
ftr-467	284	44	sheltering	shelter	VERB
ftr-467	284	45	the	the	DET
ftr-467	284	46	1/1	1/1	NUM
ftr-467	284	47	/	/	SYM
ftr-467	284	48	i	i	NOUN
ftr-467	284	49	loan	loan	NOUN
ftr-467	284	50	amount	amount	NOUN
ftr-467	284	51	instead	instead	ADV
ftr-467	284	52	of	of	ADP
ftr-467	284	53	the	the	DET
ftr-467	284	54	1/1/2	1/1/2	NUM
ftr-467	284	55	venture	venture	NOUN
ftr-467	284	56	proceeds	proceed	NOUN
ftr-467	284	57	.	.	PUNCT
ftr-467	285	1	42	42	NUM
ftr-467	285	2	.	.	PUNCT
ftr-467	286	1	see	see	VERB
ftr-467	286	2	blueprints	blueprint	NOUN
ftr-467	286	3	,	,	PUNCT
ftr-467	286	4	supra	supra	PROPN
ftr-467	286	5	note	note	NOUN
ftr-467	286	6	1	1	NUM
ftr-467	286	7	,	,	PUNCT
ftr-467	286	8	at	at	ADP
ftr-467	286	9	133	133	NUM
ftr-467	286	10	;	;	PUNCT
ftr-467	286	11	supra	supra	ADJ
ftr-467	286	12	text	text	NOUN
ftr-467	286	13	accompanying	accompanying	ADJ
ftr-467	286	14	notes	note	NOUN
ftr-467	286	15	19	19	NUM
ftr-467	286	16	-	-	SYM
ftr-467	286	17	22	22	NUM
ftr-467	286	18	.	.	PUNCT
ftr-467	287	1	43	43	NUM
ftr-467	287	2	.	.	PUNCT
ftr-467	288	1	see	see	VERB
ftr-467	288	2	supra	supra	ADJ
ftr-467	288	3	text	text	NOUN
ftr-467	288	4	accompanying	accompanying	ADJ
ftr-467	288	5	notes	note	NOUN
ftr-467	288	6	19	19	NUM
ftr-467	288	7	-	-	SYM
ftr-467	288	8	20	20	NUM
ftr-467	288	9	.	.	PUNCT
ftr-467	288	10	44	44	NUM
ftr-467	288	11	.	.	PUNCT
ftr-467	289	1	some	some	DET
ftr-467	289	2	analysts	analyst	NOUN
ftr-467	289	3	and	and	CCONJ
ftr-467	289	4	commentators	commentator	NOUN
ftr-467	289	5	have	have	AUX
ftr-467	289	6	argued	argue	VERB
ftr-467	289	7	that	that	SCONJ
ftr-467	289	8	taxpayers	taxpayer	NOUN
ftr-467	289	9	should	should	AUX
ftr-467	289	10	not	not	PART
ftr-467	289	11	be	be	AUX
ftr-467	289	12	permitted	permit	VERB
ftr-467	289	13	to	to	PART
ftr-467	289	14	use	use	VERB
ftr-467	289	15	the	the	DET
ftr-467	289	16	exclusion	exclusion	NOUN
ftr-467	289	17	/	/	SYM
ftr-467	289	18	no	no	DET
ftr-467	289	19	deduction	deduction	NOUN
ftr-467	289	20	approach	approach	NOUN
ftr-467	289	21	with	with	ADP
ftr-467	289	22	respect	respect	NOUN
ftr-467	289	23	to	to	ADP
ftr-467	289	24	loans	loan	NOUN
ftr-467	289	25	that	that	PRON
ftr-467	289	26	finance	finance	VERB
ftr-467	289	27	deductible	deductible	ADJ
ftr-467	289	28	investments	investment	NOUN
ftr-467	289	29	because	because	SCONJ
ftr-467	289	30	the	the	DET
ftr-467	289	31	creation	creation	NOUN
ftr-467	289	32	of	of	ADP
ftr-467	289	33	current	current	ADJ
ftr-467	289	34	savings	saving	NOUN
ftr-467	289	35	deductions	deduction	NOUN
ftr-467	289	36	with	with	ADP
ftr-467	289	37	excludable	excludable	ADJ
ftr-467	289	38	borrowed	borrow	VERB
ftr-467	289	39	money	money	NOUN
ftr-467	289	40	would	would	AUX
ftr-467	289	41	create	create	VERB
ftr-467	289	42	an	an	DET
ftr-467	289	43	appearance	appearance	NOUN
ftr-467	289	44	problem	problem	NOUN
ftr-467	289	45	,	,	PUNCT
ftr-467	289	46	would	would	AUX
ftr-467	289	47	permit	permit	VERB
ftr-467	289	48	tax	tax	NOUN
ftr-467	289	49	deferral	deferral	NOUN
ftr-467	289	50	that	that	PRON
ftr-467	289	51	disrupts	disrupt	VERB
ftr-467	289	52	the	the	DET
ftr-467	289	53	timing	timing	NOUN
ftr-467	289	54	of	of	ADP
ftr-467	289	55	government	government	NOUN
ftr-467	289	56	receipts	receipt	NOUN
ftr-467	289	57	and	and	CCONJ
ftr-467	289	58	would	would	AUX
ftr-467	289	59	result	result	VERB
ftr-467	289	60	in	in	ADP
ftr-467	289	61	tax	tax	NOUN
ftr-467	289	62	savings	saving	NOUN
ftr-467	289	63	if	if	SCONJ
ftr-467	289	64	the	the	DET
ftr-467	289	65	taxpayer	taxpayer	NOUN
ftr-467	289	66	were	be	AUX
ftr-467	289	67	in	in	ADP
ftr-467	289	68	a	a	DET
ftr-467	289	69	lower	low	ADJ
ftr-467	289	70	bracket	bracket	NOUN
ftr-467	289	71	in	in	ADP
ftr-467	289	72	the	the	DET
ftr-467	289	73	year	year	NOUN
ftr-467	289	74	that	that	SCONJ
ftr-467	289	75	the	the	DET
ftr-467	289	76	investment	investment	NOUN
ftr-467	289	77	is	be	AUX
ftr-467	289	78	liquidated	liquidate	VERB
ftr-467	289	79	and	and	CCONJ
ftr-467	289	80	the	the	DET
ftr-467	289	81	loan	loan	NOUN
ftr-467	289	82	is	be	AUX
ftr-467	289	83	paid	pay	VERB
ftr-467	289	84	off	off	ADP
ftr-467	289	85	.	.	PUNCT
ftr-467	290	1	see	see	VERB
ftr-467	290	2	treasury	treasury	PROPN
ftr-467	290	3	i	i	PROPN
ftr-467	290	4	,	,	PUNCT
ftr-467	290	5	supra	supra	PROPN
ftr-467	290	6	note	note	PROPN
ftr-467	290	7	1	1	NUM
ftr-467	290	8	,	,	PUNCT
ftr-467	290	9	at	at	ADP
ftr-467	290	10	192	192	NUM
ftr-467	290	11	;	;	PUNCT
ftr-467	290	12	aba	aba	PROPN
ftr-467	290	13	,	,	PUNCT
ftr-467	290	14	sec	sec	PROPN
ftr-467	290	15	.	.	PROPN
ftr-467	290	16	of	of	ADP
ftr-467	290	17	tax'n	tax'n	NOUN
ftr-467	290	18	,	,	PUNCT
ftr-467	290	19	supra	supra	ADJ
ftr-467	290	20	note	note	NOUN
ftr-467	290	21	3	3	NUM
ftr-467	290	22	,	,	PUNCT
ftr-467	290	23	at	at	ADP
ftr-467	290	24	435	435	NUM
ftr-467	290	25	.	.	PUNCT
ftr-467	291	1	see	see	AUX
ftr-467	291	2	also	also	ADV
ftr-467	291	3	graetz	graetz	VERB
ftr-467	291	4	,	,	PUNCT
ftr-467	291	5	supra	supra	PROPN
ftr-467	291	6	note	note	NOUN
ftr-467	291	7	2	2	NUM
ftr-467	291	8	,	,	PUNCT
ftr-467	291	9	at	at	ADP
ftr-467	291	10	1606	1606	NUM
ftr-467	291	11	-	-	SYM
ftr-467	291	12	09	09	NUM
ftr-467	291	13	.	.	PUNCT
ftr-467	292	1	these	these	DET
ftr-467	292	2	arguments	argument	NOUN
ftr-467	292	3	and	and	CCONJ
ftr-467	292	4	any	any	DET
ftr-467	292	5	responses	response	NOUN
ftr-467	292	6	are	be	AUX
ftr-467	292	7	outside	outside	ADP
ftr-467	292	8	the	the	DET
ftr-467	292	9	scope	scope	NOUN
ftr-467	292	10	of	of	ADP
ftr-467	292	11	this	this	DET
ftr-467	292	12	article	article	NOUN
ftr-467	292	13	.	.	PUNCT
ftr-467	293	1	the	the	DET
ftr-467	293	2	point	point	NOUN
ftr-467	293	3	of	of	ADP
ftr-467	293	4	illustration	illustration	NOUN
ftr-467	293	5	5b	5b	NUM
ftr-467	293	6	is	be	AUX
ftr-467	293	7	simply	simply	ADV
ftr-467	293	8	that	that	SCONJ
ftr-467	293	9	the	the	DET
ftr-467	293	10	exclusion	exclusion	NOUN
ftr-467	293	11	/	/	SYM
ftr-467	293	12	no	no	DET
ftr-467	293	13	deduction	deduction	NOUN
ftr-467	293	14	treatment	treatment	NOUN
ftr-467	293	15	of	of	ADP
ftr-467	293	16	borrowing	borrowing	NOUN
ftr-467	293	17	can	can	AUX
ftr-467	293	18	be	be	AUX
ftr-467	293	19	combined	combine	VERB
ftr-467	293	20	with	with	ADP
ftr-467	293	21	current	current	ADJ
ftr-467	293	22	deduction	deduction	NOUN
ftr-467	293	23	of	of	ADP
ftr-467	293	24	business	business	NOUN
ftr-467	293	25	and	and	CCONJ
ftr-467	293	26	savings	saving	NOUN
ftr-467	293	27	outlays	outlay	NOUN
ftr-467	293	28	to	to	PART
ftr-467	293	29	produce	produce	VERB
ftr-467	293	30	a	a	DET
ftr-467	293	31	theoretically	theoretically	ADV
ftr-467	293	32	correct	correct	ADJ
ftr-467	293	33	result	result	NOUN
ftr-467	293	34	when	when	SCONJ
ftr-467	293	35	tax	tax	NOUN
ftr-467	293	36	and	and	CCONJ
ftr-467	293	37	interest	interest	NOUN
ftr-467	293	38	rates	rate	NOUN
ftr-467	293	39	are	be	AUX
ftr-467	293	40	constant	constant	ADJ
ftr-467	293	41	.	.	PUNCT
ftr-467	294	1	[	[	X
ftr-467	294	2	vol	vol	NOUN
ftr-467	294	3	.	.	PUNCT
ftr-467	294	4	3:8	3:8	NUM
ftr-467	294	5	disparate	disparate	ADJ
ftr-467	294	6	treatment	treatment	NOUN
ftr-467	294	7	of	of	ADP
ftr-467	294	8	business	business	NOUN
ftr-467	294	9	&	&	CCONJ
ftr-467	294	10	investment	investment	NOUN
ftr-467	294	11	expense	expense	NOUN
ftr-467	294	12	interest	interest	NOUN
ftr-467	294	13	in	in	ADP
ftr-467	294	14	other	other	ADJ
ftr-467	294	15	words	word	NOUN
ftr-467	294	16	,	,	PUNCT
ftr-467	294	17	the	the	DET
ftr-467	294	18	$	$	SYM
ftr-467	294	19	100	100	NUM
ftr-467	294	20	1	1	NUM
ftr-467	294	21	/	/	SYM
ftr-467	294	22	i/	i/	PROPN
ftr-467	294	23	business	business	NOUN
ftr-467	294	24	expense	expense	NOUN
ftr-467	294	25	deduction	deduction	NOUN
ftr-467	294	26	effectively	effectively	ADV
ftr-467	294	27	eliminated	eliminate	VERB
ftr-467	294	28	the	the	DET
ftr-467	294	29	$	$	SYM
ftr-467	294	30	110	110	NUM
ftr-467	294	31	1/1/2	1/1/2	NUM
ftr-467	294	32	venture	venture	NOUN
ftr-467	294	33	proceeds	proceed	NOUN
ftr-467	294	34	from	from	ADP
ftr-467	294	35	the	the	DET
ftr-467	294	36	tax	tax	NOUN
ftr-467	294	37	base.45	base.45	NOUN
ftr-467	294	38	the	the	DET
ftr-467	294	39	1/1/2	1/1/2	NUM
ftr-467	294	40	interest	interest	NOUN
ftr-467	294	41	deduction	deduction	NOUN
ftr-467	294	42	allowed	allow	VERB
ftr-467	294	43	in	in	ADP
ftr-467	294	44	illustration	illustration	NOUN
ftr-467	294	45	5a	5a	NUM
ftr-467	294	46	,	,	PUNCT
ftr-467	294	47	when	when	SCONJ
ftr-467	294	48	coupled	couple	VERB
ftr-467	294	49	with	with	ADP
ftr-467	294	50	the	the	DET
ftr-467	294	51	1/1/2	1/1/2	NUM
ftr-467	294	52	$	$	SYM
ftr-467	294	53	100	100	NUM
ftr-467	294	54	principal	principal	ADJ
ftr-467	294	55	deduction	deduction	NOUN
ftr-467	294	56	,	,	PUNCT
ftr-467	294	57	simply	simply	ADV
ftr-467	294	58	equals	equal	VERB
ftr-467	294	59	the	the	DET
ftr-467	294	60	1/1/2	1/1/2	NUM
ftr-467	294	61	value	value	NOUN
ftr-467	294	62	of	of	ADP
ftr-467	294	63	the	the	DET
ftr-467	294	64	$	$	SYM
ftr-467	294	65	100	100	NUM
ftr-467	294	66	of	of	ADP
ftr-467	294	67	loan	loan	NOUN
ftr-467	294	68	proceeds	proceed	NOUN
ftr-467	294	69	that	that	PRON
ftr-467	294	70	were	be	AUX
ftr-467	294	71	included	include	VERB
ftr-467	294	72	in	in	ADP
ftr-467	294	73	the	the	DET
ftr-467	294	74	1/1/1	1/1/1	NUM
ftr-467	294	75	tax	tax	NOUN
ftr-467	294	76	base	base	NOUN
ftr-467	294	77	.	.	PUNCT
ftr-467	295	1	stated	state	VERB
ftr-467	295	2	differently	differently	ADV
ftr-467	295	3	,	,	PUNCT
ftr-467	295	4	the	the	DET
ftr-467	295	5	1/1/2	1/1/2	NUM
ftr-467	295	6	interest	interest	NOUN
ftr-467	295	7	expense	expense	NOUN
ftr-467	295	8	deduction	deduction	NOUN
ftr-467	295	9	in	in	ADP
ftr-467	295	10	illustration	illustration	NOUN
ftr-467	295	11	5a	5a	NUM
ftr-467	295	12	is	be	AUX
ftr-467	295	13	not	not	PART
ftr-467	295	14	grounded	ground	VERB
ftr-467	295	15	on	on	ADP
ftr-467	295	16	the	the	DET
ftr-467	295	17	view	view	NOUN
ftr-467	295	18	that	that	SCONJ
ftr-467	295	19	it	it	PRON
ftr-467	295	20	is	be	AUX
ftr-467	295	21	a	a	DET
ftr-467	295	22	current	current	ADJ
ftr-467	295	23	expense	expense	NOUN
ftr-467	295	24	of	of	ADP
ftr-467	295	25	a	a	PRON
ftr-467	295	26	's	's	PART
ftr-467	295	27	one	one	NUM
ftr-467	295	28	-	-	PUNCT
ftr-467	295	29	shot	shot	NOUN
ftr-467	295	30	venture	venture	NOUN
ftr-467	295	31	.	.	PUNCT
ftr-467	296	1	the	the	DET
ftr-467	296	2	1/1/2	1/1/2	NUM
ftr-467	296	3	interest	interest	NOUN
ftr-467	296	4	deduction	deduction	NOUN
ftr-467	296	5	is	be	AUX
ftr-467	296	6	simply	simply	ADV
ftr-467	296	7	part	part	NOUN
ftr-467	296	8	of	of	ADP
ftr-467	296	9	a	a	DET
ftr-467	296	10	1/1/2	1/1/2	NUM
ftr-467	296	11	adjustment	adjustment	NOUN
ftr-467	296	12	that	that	PRON
ftr-467	296	13	cancels	cancel	VERB
ftr-467	296	14	out	out	ADP
ftr-467	296	15	the	the	DET
ftr-467	296	16	1/1/1	1/1/1	NUM
ftr-467	296	17	debt	debt	NOUN
ftr-467	296	18	inclusion	inclusion	NOUN
ftr-467	296	19	,	,	PUNCT
ftr-467	296	20	thus	thus	ADV
ftr-467	296	21	effectively	effectively	ADV
ftr-467	296	22	excluding	exclude	VERB
ftr-467	296	23	the	the	DET
ftr-467	296	24	loan	loan	NOUN
ftr-467	296	25	proceeds	proceed	NOUN
ftr-467	296	26	from	from	ADP
ftr-467	296	27	the	the	DET
ftr-467	296	28	tax	tax	NOUN
ftr-467	296	29	base	base	NOUN
ftr-467	296	30	so	so	SCONJ
ftr-467	296	31	that	that	DET
ftr-467	296	32	mustration	mustration	NOUN
ftr-467	296	33	5a	5a	NUM
ftr-467	296	34	constructively	constructively	ADV
ftr-467	296	35	accomplishes	accomplish	VERB
ftr-467	296	36	the	the	DET
ftr-467	296	37	same	same	ADJ
ftr-467	296	38	result	result	NOUN
ftr-467	296	39	that	that	PRON
ftr-467	296	40	is	be	AUX
ftr-467	296	41	directly	directly	ADV
ftr-467	296	42	accomplished	accomplish	VERB
ftr-467	296	43	by	by	ADP
ftr-467	296	44	the	the	DET
ftr-467	296	45	explicit	explicit	ADJ
ftr-467	296	46	1/1/1	1/1/1	NUM
ftr-467	296	47	exclusion	exclusion	NOUN
ftr-467	296	48	of	of	ADP
ftr-467	296	49	the	the	DET
ftr-467	296	50	debt	debt	NOUN
ftr-467	296	51	proceeds	proceed	NOUN
ftr-467	296	52	in	in	ADP
ftr-467	296	53	illustration	illustration	NOUN
ftr-467	296	54	5b	5b	NUM
ftr-467	296	55	.	.	PUNCT
ftr-467	297	1	if	if	SCONJ
ftr-467	297	2	the	the	DET
ftr-467	297	3	rationale	rationale	NOUN
ftr-467	297	4	for	for	ADP
ftr-467	297	5	allowing	allow	VERB
ftr-467	297	6	the	the	DET
ftr-467	297	7	1/1/2	1/1/2	NUM
ftr-467	297	8	interest	interest	NOUN
ftr-467	297	9	deduction	deduction	NOUN
ftr-467	297	10	in	in	ADP
ftr-467	297	11	illustration	illustration	NOUN
ftr-467	297	12	5a	5a	NUM
ftr-467	297	13	were	be	AUX
ftr-467	297	14	that	that	SCONJ
ftr-467	297	15	the	the	DET
ftr-467	297	16	interest	interest	NOUN
ftr-467	297	17	expense	expense	NOUN
ftr-467	297	18	was	be	AUX
ftr-467	297	19	a	a	DET
ftr-467	297	20	cost	cost	NOUN
ftr-467	297	21	of	of	ADP
ftr-467	297	22	the	the	DET
ftr-467	297	23	venture	venture	NOUN
ftr-467	297	24	that	that	PRON
ftr-467	297	25	had	have	VERB
ftr-467	297	26	to	to	PART
ftr-467	297	27	be	be	AUX
ftr-467	297	28	deducted	deduct	VERB
ftr-467	297	29	in	in	ADP
ftr-467	297	30	order	order	NOUN
ftr-467	297	31	to	to	PART
ftr-467	297	32	calculate	calculate	VERB
ftr-467	297	33	the	the	DET
ftr-467	297	34	venture	venture	NOUN
ftr-467	297	35	's	's	PART
ftr-467	297	36	net	net	ADJ
ftr-467	297	37	yield	yield	NOUN
ftr-467	297	38	,	,	PUNCT
ftr-467	297	39	then	then	ADV
ftr-467	297	40	the	the	DET
ftr-467	297	41	same	same	ADJ
ftr-467	297	42	rationale	rationale	NOUN
ftr-467	297	43	would	would	AUX
ftr-467	297	44	require	require	VERB
ftr-467	297	45	a	a	DET
ftr-467	297	46	$	$	SYM
ftr-467	297	47	10	10	NUM
ftr-467	297	48	1/1/2	1/1/2	NUM
ftr-467	297	49	interest	interest	NOUN
ftr-467	297	50	expense	expense	NOUN
ftr-467	297	51	deduction	deduction	NOUN
ftr-467	297	52	in	in	ADP
ftr-467	297	53	illustration	illustration	NOUN
ftr-467	297	54	5b	5b	NUM
ftr-467	297	55	so	so	SCONJ
ftr-467	297	56	that	that	SCONJ
ftr-467	297	57	the	the	DET
ftr-467	297	58	1/1/2	1/1/2	NUM
ftr-467	297	59	tax	tax	NOUN
ftr-467	297	60	base	base	NOUN
ftr-467	297	61	would	would	AUX
ftr-467	297	62	be	be	AUX
ftr-467	297	63	$	$	SYM
ftr-467	297	64	100	100	NUM
ftr-467	297	65	instead	instead	ADV
ftr-467	297	66	of	of	ADP
ftr-467	297	67	$	$	SYM
ftr-467	297	68	110	110	NUM
ftr-467	297	69	.	.	PUNCT
ftr-467	298	1	this	this	PRON
ftr-467	298	2	would	would	AUX
ftr-467	298	3	create	create	VERB
ftr-467	298	4	a	a	DET
ftr-467	298	5	$	$	SYM
ftr-467	298	6	40	40	NUM
ftr-467	298	7	1/1/2	1/1/2	NUM
ftr-467	298	8	tax	tax	NOUN
ftr-467	298	9	liability	liability	NOUN
ftr-467	298	10	which	which	PRON
ftr-467	298	11	,	,	PUNCT
ftr-467	298	12	when	when	SCONJ
ftr-467	298	13	matched	match	VERB
ftr-467	298	14	against	against	ADP
ftr-467	298	15	the	the	DET
ftr-467	298	16	$	$	SYM
ftr-467	298	17	44	44	NUM
ftr-467	298	18	1/1/2	1/1/2	NUM
ftr-467	298	19	value	value	NOUN
ftr-467	298	20	of	of	ADP
ftr-467	298	21	the	the	DET
ftr-467	298	22	1/1/1	1/1/1	NUM
ftr-467	298	23	tax	tax	NOUN
ftr-467	298	24	savings	saving	NOUN
ftr-467	298	25	,	,	PUNCT
ftr-467	298	26	would	would	AUX
ftr-467	298	27	leave	leave	VERB
ftr-467	298	28	a	a	DET
ftr-467	298	29	with	with	ADP
ftr-467	298	30	$	$	SYM
ftr-467	298	31	4	4	NUM
ftr-467	298	32	of	of	ADP
ftr-467	298	33	net	net	ADJ
ftr-467	298	34	tax	tax	NOUN
ftr-467	298	35	savings	saving	NOUN
ftr-467	298	36	instead	instead	ADV
ftr-467	298	37	of	of	ADP
ftr-467	298	38	the	the	DET
ftr-467	298	39	tax	tax	NOUN
ftr-467	298	40	wash	wash	NOUN
ftr-467	298	41	that	that	PRON
ftr-467	298	42	she	she	PRON
ftr-467	298	43	ought	ought	AUX
ftr-467	298	44	to	to	PART
ftr-467	298	45	have	have	VERB
ftr-467	298	46	.	.	PUNCT
ftr-467	299	1	to	to	PART
ftr-467	299	2	recapitulate	recapitulate	VERB
ftr-467	299	3	,	,	PUNCT
ftr-467	299	4	the	the	DET
ftr-467	299	5	explicit	explicit	ADJ
ftr-467	299	6	interest	interest	NOUN
ftr-467	299	7	deduction	deduction	NOUN
ftr-467	299	8	in	in	ADP
ftr-467	299	9	illustration	illustration	NOUN
ftr-467	299	10	5a	5a	NUM
ftr-467	299	11	is	be	AUX
ftr-467	299	12	part	part	NOUN
ftr-467	299	13	of	of	ADP
ftr-467	299	14	an	an	DET
ftr-467	299	15	adjustment	adjustment	NOUN
ftr-467	299	16	that	that	PRON
ftr-467	299	17	causes	cause	VERB
ftr-467	299	18	the	the	DET
ftr-467	299	19	related	related	ADJ
ftr-467	299	20	loan	loan	NOUN
ftr-467	299	21	proceeds	proceed	NOUN
ftr-467	299	22	to	to	PART
ftr-467	299	23	be	be	AUX
ftr-467	299	24	effectively	effectively	ADV
ftr-467	299	25	excluded	exclude	VERB
ftr-467	299	26	from	from	ADP
ftr-467	299	27	the	the	DET
ftr-467	299	28	tax	tax	NOUN
ftr-467	299	29	base	base	NOUN
ftr-467	299	30	-	-	PUNCT
ftr-467	299	31	a	a	DET
ftr-467	299	32	result	result	NOUN
ftr-467	299	33	identical	identical	ADJ
ftr-467	299	34	to	to	ADP
ftr-467	299	35	that	that	PRON
ftr-467	299	36	accomplished	accomplish	VERB
ftr-467	299	37	by	by	ADP
ftr-467	299	38	the	the	DET
ftr-467	299	39	express	express	ADJ
ftr-467	299	40	1/1/1	1/1/1	NUM
ftr-467	299	41	exclusion	exclusion	NOUN
ftr-467	299	42	of	of	ADP
ftr-467	299	43	the	the	DET
ftr-467	299	44	borrowed	borrow	VERB
ftr-467	299	45	money	money	NOUN
ftr-467	299	46	in	in	ADP
ftr-467	299	47	illustration	illustration	NOUN
ftr-467	299	48	5b	5b	NUM
ftr-467	299	49	.	.	PUNCT
ftr-467	300	1	the	the	DET
ftr-467	300	2	loan	loan	NOUN
ftr-467	300	3	interest	interest	NOUN
ftr-467	300	4	is	be	AUX
ftr-467	300	5	not	not	PART
ftr-467	300	6	deducted	deduct	VERB
ftr-467	300	7	as	as	ADP
ftr-467	300	8	a	a	DET
ftr-467	300	9	business	business	NOUN
ftr-467	300	10	expense	expense	NOUN
ftr-467	300	11	under	under	ADP
ftr-467	300	12	either	either	PRON
ftr-467	300	13	illustration	illustration	NOUN
ftr-467	300	14	5a	5a	NUM
ftr-467	300	15	or	or	CCONJ
ftr-467	300	16	5b	5b	NUM
ftr-467	300	17	because	because	SCONJ
ftr-467	300	18	,	,	PUNCT
ftr-467	300	19	as	as	SCONJ
ftr-467	300	20	explained	explain	VERB
ftr-467	300	21	in	in	ADP
ftr-467	300	22	connection	connection	NOUN
ftr-467	300	23	with	with	ADP
ftr-467	300	24	examples	example	NOUN
ftr-467	300	25	3	3	NUM
ftr-467	300	26	and	and	CCONJ
ftr-467	300	27	4	4	NUM
ftr-467	300	28	,	,	PUNCT
ftr-467	300	29	the	the	DET
ftr-467	300	30	operation	operation	NOUN
ftr-467	300	31	of	of	ADP
ftr-467	300	32	the	the	DET
ftr-467	300	33	cash	cash	NOUN
ftr-467	300	34	-	-	PUNCT
ftr-467	300	35	flow	flow	NOUN
ftr-467	300	36	consumption	consumption	NOUN
ftr-467	300	37	tax	tax	NOUN
ftr-467	300	38	effectively	effectively	ADV
ftr-467	300	39	removes	remove	VERB
ftr-467	300	40	the	the	DET
ftr-467	300	41	entire	entire	ADJ
ftr-467	300	42	yield	yield	NOUN
ftr-467	300	43	on	on	ADP
ftr-467	300	44	a	a	DET
ftr-467	300	45	's	's	PART
ftr-467	300	46	$	$	SYM
ftr-467	300	47	100	100	NUM
ftr-467	300	48	of	of	ADP
ftr-467	300	49	business	business	NOUN
ftr-467	300	50	expense	expense	NOUN
ftr-467	300	51	from	from	ADP
ftr-467	300	52	the	the	DET
ftr-467	300	53	tax	tax	NOUN
ftr-467	300	54	base	base	NOUN
ftr-467	300	55	.	.	PUNCT
ftr-467	301	1	thus	thus	ADV
ftr-467	301	2	,	,	PUNCT
ftr-467	301	3	a	a	DET
ftr-467	301	4	business	business	NOUN
ftr-467	301	5	expense	expense	NOUN
ftr-467	301	6	deduction	deduction	NOUN
ftr-467	301	7	for	for	ADP
ftr-467	301	8	the	the	DET
ftr-467	301	9	loan	loan	NOUN
ftr-467	301	10	interest	interest	NOUN
ftr-467	301	11	is	be	AUX
ftr-467	301	12	neither	neither	CCONJ
ftr-467	301	13	necessary	necessary	ADJ
ftr-467	301	14	nor	nor	CCONJ
ftr-467	301	15	appropriate	appropriate	ADJ
ftr-467	301	16	.	.	PUNCT
ftr-467	302	1	now	now	ADV
ftr-467	302	2	return	return	VERB
ftr-467	302	3	to	to	ADP
ftr-467	302	4	example	example	NOUN
ftr-467	302	5	2	2	NUM
ftr-467	302	6	.	.	PUNCT
ftr-467	303	1	if	if	SCONJ
ftr-467	303	2	a	a	DET
ftr-467	303	3	cash	cash	NOUN
ftr-467	303	4	-	-	PUNCT
ftr-467	303	5	flow	flow	NOUN
ftr-467	303	6	consumption	consumption	NOUN
ftr-467	303	7	tax	tax	NOUN
ftr-467	303	8	were	be	AUX
ftr-467	303	9	applicable	applicable	ADJ
ftr-467	303	10	there	there	ADV
ftr-467	303	11	,	,	PUNCT
ftr-467	303	12	the	the	DET
ftr-467	303	13	$	$	SYM
ftr-467	303	14	10	10	NUM
ftr-467	303	15	of	of	ADP
ftr-467	303	16	bond	bond	NOUN
ftr-467	303	17	interest	interest	NOUN
ftr-467	303	18	would	would	AUX
ftr-467	303	19	either	either	CCONJ
ftr-467	303	20	be	be	AUX
ftr-467	303	21	constructively	constructively	ADV
ftr-467	303	22	excluded	exclude	VERB
ftr-467	303	23	from	from	ADP
ftr-467	303	24	a	a	DET
ftr-467	303	25	's	's	PART
ftr-467	303	26	income	income	NOUN
ftr-467	303	27	because	because	SCONJ
ftr-467	303	28	a	a	PRON
ftr-467	303	29	would	would	AUX
ftr-467	303	30	claim	claim	VERB
ftr-467	303	31	a	a	DET
ftr-467	303	32	$	$	SYM
ftr-467	303	33	100	100	NUM
ftr-467	303	34	savings	saving	NOUN
ftr-467	303	35	deduction	deduction	NOUN
ftr-467	303	36	on	on	ADP
ftr-467	303	37	1/1/1	1/1/1	PROPN
ftr-467	303	38	(	(	PUNCT
ftr-467	303	39	which	which	PRON
ftr-467	303	40	effectively	effectively	ADV
ftr-467	303	41	shelters	shelter	VERB
ftr-467	303	42	the	the	DET
ftr-467	303	43	1/1/2	1/1/2	NUM
ftr-467	303	44	interest	interest	NOUN
ftr-467	303	45	receipt	receipt	NOUN
ftr-467	303	46	from	from	ADP
ftr-467	303	47	tax	tax	NOUN
ftr-467	303	48	even	even	ADV
ftr-467	303	49	though	though	SCONJ
ftr-467	303	50	a	a	DET
ftr-467	303	51	nominal	nominal	ADJ
ftr-467	303	52	tax	tax	NOUN
ftr-467	303	53	would	would	AUX
ftr-467	303	54	be	be	AUX
ftr-467	303	55	applied	apply	VERB
ftr-467	303	56	on	on	ADP
ftr-467	303	57	1	1	NUM
ftr-467	303	58	/	/	SYM
ftr-467	303	59	l/2)6	l/2)6	NOUN
ftr-467	303	60	or	or	CCONJ
ftr-467	303	61	a	a	PRON
ftr-467	303	62	would	would	AUX
ftr-467	303	63	claim	claim	VERB
ftr-467	303	64	no	no	DET
ftr-467	303	65	1/1/1	1/1/1	NUM
ftr-467	303	66	deduction	deduction	NOUN
ftr-467	303	67	for	for	ADP
ftr-467	303	68	the	the	DET
ftr-467	303	69	bond	bond	NOUN
ftr-467	303	70	purchase	purchase	NOUN
ftr-467	303	71	but	but	CCONJ
ftr-467	303	72	would	would	AUX
ftr-467	303	73	then	then	ADV
ftr-467	303	74	be	be	AUX
ftr-467	303	75	allowed	allow	VERB
ftr-467	303	76	to	to	PART
ftr-467	303	77	expressly	expressly	ADV
ftr-467	303	78	exclude	exclude	VERB
ftr-467	303	79	the	the	DET
ftr-467	303	80	1/1/2	1/1/2	NUM
ftr-467	303	81	interest	interest	NOUN
ftr-467	303	82	receipt	receipt	NOUN
ftr-467	303	83	from	from	ADP
ftr-467	303	84	income	income	NOUN
ftr-467	303	85	.	.	PUNCT
ftr-467	304	1	since	since	SCONJ
ftr-467	304	2	the	the	DET
ftr-467	304	3	interest	interest	NOUN
ftr-467	304	4	receipt	receipt	NOUN
ftr-467	304	5	is	be	AUX
ftr-467	304	6	entirely	entirely	ADV
ftr-467	304	7	tax	tax	NOUN
ftr-467	304	8	-	-	PUNCT
ftr-467	304	9	free	free	ADJ
ftr-467	304	10	in	in	ADP
ftr-467	304	11	both	both	DET
ftr-467	304	12	cases	case	NOUN
ftr-467	304	13	,	,	PUNCT
ftr-467	304	14	a	a	DET
ftr-467	304	15	deduction	deduction	NOUN
ftr-467	304	16	for	for	ADP
ftr-467	304	17	the	the	DET
ftr-467	304	18	related	relate	VERB
ftr-467	304	19	interest	interest	NOUN
ftr-467	304	20	expense	expense	NOUN
ftr-467	304	21	is	be	AUX
ftr-467	304	22	not	not	PART
ftr-467	304	23	necessary	necessary	ADJ
ftr-467	304	24	for	for	ADP
ftr-467	304	25	purposes	purpose	NOUN
ftr-467	304	26	of	of	ADP
ftr-467	304	27	calculating	calculate	VERB
ftr-467	304	28	net	net	ADJ
ftr-467	304	29	taxable	taxable	ADJ
ftr-467	304	30	income	income	NOUN
ftr-467	304	31	.	.	PUNCT
ftr-467	305	1	thus	thus	ADV
ftr-467	305	2	,	,	PUNCT
ftr-467	305	3	the	the	DET
ftr-467	305	4	cashflow	cashflow	ADJ
ftr-467	305	5	tax	tax	NOUN
ftr-467	305	6	would	would	AUX
ftr-467	305	7	not	not	PART
ftr-467	305	8	permit	permit	VERB
ftr-467	305	9	a	a	DET
ftr-467	305	10	1/1/2	1/1/2	NUM
ftr-467	305	11	interest	interest	NOUN
ftr-467	305	12	expense	expense	NOUN
ftr-467	305	13	deduction	deduction	NOUN
ftr-467	305	14	unless	unless	SCONJ
ftr-467	305	15	a	a	PRON
ftr-467	305	16	had	have	VERB
ftr-467	305	17	45	45	NUM
ftr-467	305	18	.	.	PUNCT
ftr-467	306	1	see	see	VERB
ftr-467	306	2	supra	supra	ADJ
ftr-467	306	3	text	text	NOUN
ftr-467	306	4	accompanying	accompany	VERB
ftr-467	306	5	notes	note	NOUN
ftr-467	306	6	28	28	NUM
ftr-467	306	7	-	-	SYM
ftr-467	306	8	36	36	NUM
ftr-467	306	9	.	.	PUNCT
ftr-467	307	1	46	46	NUM
ftr-467	307	2	.	.	PUNCT
ftr-467	308	1	see	see	VERB
ftr-467	308	2	supra	supra	ADJ
ftr-467	308	3	examples	example	NOUN
ftr-467	308	4	3	3	NUM
ftr-467	308	5	and	and	CCONJ
ftr-467	308	6	4	4	NUM
ftr-467	308	7	.	.	NUM
ftr-467	308	8	19971	19971	NUM
ftr-467	309	1	florida	florida	PROPN
ftr-467	309	2	tax	tax	PROPN
ftr-467	309	3	review	review	NOUN
ftr-467	309	4	first	first	ADV
ftr-467	309	5	included	include	VERB
ftr-467	309	6	the	the	DET
ftr-467	309	7	$	$	SYM
ftr-467	309	8	100	100	NUM
ftr-467	309	9	of	of	ADP
ftr-467	309	10	borrowed	borrow	VERB
ftr-467	309	11	funds	fund	NOUN
ftr-467	309	12	in	in	ADP
ftr-467	309	13	her	her	PRON
ftr-467	309	14	1/1/1	1/1/1	NUM
ftr-467	309	15	income	income	NOUN
ftr-467	309	16	so	so	SCONJ
ftr-467	309	17	that	that	SCONJ
ftr-467	309	18	an	an	DET
ftr-467	309	19	interest	interest	NOUN
ftr-467	309	20	deduction	deduction	NOUN
ftr-467	309	21	,	,	PUNCT
ftr-467	309	22	combined	combine	VERB
ftr-467	309	23	with	with	ADP
ftr-467	309	24	a	a	DET
ftr-467	309	25	1/1/2	1/1/2	NUM
ftr-467	309	26	principal	principal	ADJ
ftr-467	309	27	deduction	deduction	NOUN
ftr-467	309	28	,	,	PUNCT
ftr-467	309	29	was	be	AUX
ftr-467	309	30	required	require	VERB
ftr-467	309	31	to	to	PART
ftr-467	309	32	cancel	cancel	VERB
ftr-467	309	33	the	the	DET
ftr-467	309	34	earlier	early	ADJ
ftr-467	309	35	inclusion	inclusion	NOUN
ftr-467	309	36	.	.	PUNCT
ftr-467	310	1	by	by	ADP
ftr-467	310	2	contrast	contrast	NOUN
ftr-467	310	3	,	,	PUNCT
ftr-467	310	4	an	an	DET
ftr-467	310	5	shs	shs	NOUN
ftr-467	310	6	tax	tax	NOUN
ftr-467	310	7	requires	require	VERB
ftr-467	310	8	a	a	PRON
ftr-467	310	9	to	to	PART
ftr-467	310	10	report	report	VERB
ftr-467	310	11	her	her	PRON
ftr-467	310	12	1/1/2	1/1/2	NUM
ftr-467	310	13	interest	interest	NOUN
ftr-467	310	14	receipt	receipt	NOUN
ftr-467	310	15	in	in	ADP
ftr-467	310	16	example	example	NOUN
ftr-467	310	17	2	2	NUM
ftr-467	310	18	regardless	regardless	ADV
ftr-467	310	19	of	of	ADP
ftr-467	310	20	the	the	DET
ftr-467	310	21	fact	fact	NOUN
ftr-467	310	22	that	that	SCONJ
ftr-467	310	23	she	she	PRON
ftr-467	310	24	was	be	AUX
ftr-467	310	25	not	not	PART
ftr-467	310	26	allowed	allow	VERB
ftr-467	310	27	a	a	DET
ftr-467	310	28	1/1/1	1/1/1	NUM
ftr-467	310	29	savings	saving	NOUN
ftr-467	310	30	deduction	deduction	NOUN
ftr-467	310	31	to	to	PART
ftr-467	310	32	effectively	effectively	ADV
ftr-467	310	33	shelter	shelter	VERB
ftr-467	310	34	the	the	DET
ftr-467	310	35	1/1/2	1/1/2	NUM
ftr-467	310	36	receipt.47	receipt.47	NOUN
ftr-467	310	37	this	this	DET
ftr-467	310	38	absence	absence	NOUN
ftr-467	310	39	of	of	ADP
ftr-467	310	40	shelter	shelter	NOUN
ftr-467	310	41	for	for	ADP
ftr-467	310	42	a	a	PRON
ftr-467	310	43	's	's	PART
ftr-467	310	44	1/1/2	1/1/2	NUM
ftr-467	310	45	interest	interest	NOUN
ftr-467	310	46	receipt	receipt	NOUN
ftr-467	310	47	means	mean	VERB
ftr-467	310	48	that	that	SCONJ
ftr-467	310	49	a	a	DET
ftr-467	310	50	1/1/2	1/1/2	NUM
ftr-467	310	51	deduction	deduction	NOUN
ftr-467	310	52	of	of	ADP
ftr-467	310	53	the	the	DET
ftr-467	310	54	related	relate	VERB
ftr-467	310	55	interest	interest	NOUN
ftr-467	310	56	expense	expense	NOUN
ftr-467	310	57	is	be	AUX
ftr-467	310	58	necessary	necessary	ADJ
ftr-467	310	59	for	for	ADP
ftr-467	310	60	purposes	purpose	NOUN
ftr-467	310	61	of	of	ADP
ftr-467	310	62	computing	compute	VERB
ftr-467	310	63	net	net	ADJ
ftr-467	310	64	taxable	taxable	ADJ
ftr-467	310	65	income	income	NOUN
ftr-467	310	66	even	even	ADV
ftr-467	310	67	though	though	SCONJ
ftr-467	310	68	the	the	DET
ftr-467	310	69	related	related	ADJ
ftr-467	310	70	debt	debt	NOUN
ftr-467	310	71	was	be	AUX
ftr-467	310	72	excluded	exclude	VERB
ftr-467	310	73	from	from	ADP
ftr-467	310	74	the	the	DET
ftr-467	310	75	shs	shs	NOUN
ftr-467	310	76	tax	tax	NOUN
ftr-467	310	77	base	base	NOUN
ftr-467	310	78	.	.	PUNCT
ftr-467	311	1	otherwise	otherwise	ADV
ftr-467	311	2	,	,	PUNCT
ftr-467	311	3	a	a	PRON
ftr-467	311	4	will	will	AUX
ftr-467	311	5	be	be	AUX
ftr-467	311	6	taxed	tax	VERB
ftr-467	311	7	on	on	ADP
ftr-467	311	8	nonexistent	nonexistent	ADJ
ftr-467	311	9	gain	gain	NOUN
ftr-467	311	10	.	.	PUNCT
ftr-467	312	1	the	the	DET
ftr-467	312	2	points	point	NOUN
ftr-467	312	3	demonstrated	demonstrate	VERB
ftr-467	312	4	by	by	ADP
ftr-467	312	5	example	example	NOUN
ftr-467	312	6	2	2	NUM
ftr-467	312	7	are	be	AUX
ftr-467	312	8	equally	equally	ADV
ftr-467	312	9	applicable	applicable	ADJ
ftr-467	312	10	where	where	SCONJ
ftr-467	312	11	borrowed	borrow	VERB
ftr-467	312	12	money	money	NOUN
ftr-467	312	13	is	be	AUX
ftr-467	312	14	used	use	VERB
ftr-467	312	15	to	to	PART
ftr-467	312	16	finance	finance	VERB
ftr-467	312	17	business	business	NOUN
ftr-467	312	18	operations	operation	NOUN
ftr-467	312	19	instead	instead	ADV
ftr-467	312	20	of	of	ADP
ftr-467	312	21	to	to	PART
ftr-467	312	22	acquire	acquire	VERB
ftr-467	312	23	an	an	DET
ftr-467	312	24	investment	investment	NOUN
ftr-467	312	25	.	.	PUNCT
ftr-467	313	1	example	example	NOUN
ftr-467	313	2	6	6	NUM
ftr-467	313	3	illustrates	illustrate	VERB
ftr-467	313	4	this	this	DET
ftr-467	313	5	point	point	NOUN
ftr-467	313	6	.	.	PUNCT
ftr-467	314	1	example	example	NOUN
ftr-467	314	2	6	6	NUM
ftr-467	314	3	:	:	PUNCT
ftr-467	314	4	as	as	ADP
ftr-467	314	5	in	in	ADP
ftr-467	314	6	example	example	NOUN
ftr-467	314	7	2	2	NUM
ftr-467	314	8	,	,	PUNCT
ftr-467	314	9	individual	individual	ADJ
ftr-467	314	10	a	a	DET
ftr-467	314	11	borrows	borrow	VERB
ftr-467	314	12	$	$	SYM
ftr-467	314	13	100	100	NUM
ftr-467	314	14	on	on	ADP
ftr-467	314	15	1/1/1	1/1/1	NUM
ftr-467	314	16	under	under	ADP
ftr-467	314	17	terms	term	NOUN
ftr-467	314	18	requiring	require	VERB
ftr-467	314	19	the	the	DET
ftr-467	314	20	payment	payment	NOUN
ftr-467	314	21	of	of	ADP
ftr-467	314	22	principal	principal	NOUN
ftr-467	314	23	and	and	CCONJ
ftr-467	314	24	10	10	NUM
ftr-467	314	25	%	%	NOUN
ftr-467	314	26	interest	interest	NOUN
ftr-467	314	27	on	on	ADP
ftr-467	314	28	1/1/2	1/1/2	NUM
ftr-467	314	29	.	.	PUNCT
ftr-467	315	1	the	the	DET
ftr-467	315	2	loan	loan	NOUN
ftr-467	315	3	funds	fund	NOUN
ftr-467	315	4	are	be	AUX
ftr-467	315	5	used	use	VERB
ftr-467	315	6	on	on	ADP
ftr-467	315	7	1/1/1	1/1/1	NUM
ftr-467	315	8	to	to	PART
ftr-467	315	9	pay	pay	VERB
ftr-467	315	10	business	business	NOUN
ftr-467	315	11	expenses	expense	NOUN
ftr-467	315	12	of	of	ADP
ftr-467	315	13	a	a	DET
ftr-467	315	14	one	one	NUM
ftr-467	315	15	-	-	PUNCT
ftr-467	315	16	shot	shot	NOUN
ftr-467	315	17	venture	venture	NOUN
ftr-467	315	18	conducted	conduct	VERB
ftr-467	315	19	by	by	ADP
ftr-467	315	20	a	a	PRON
ftr-467	315	21	as	as	ADP
ftr-467	315	22	a	a	DET
ftr-467	315	23	sole	sole	ADJ
ftr-467	315	24	proprietor	proprietor	NOUN
ftr-467	315	25	.	.	PUNCT
ftr-467	316	1	the	the	DET
ftr-467	316	2	only	only	ADJ
ftr-467	316	3	capital	capital	NOUN
ftr-467	316	4	in	in	ADP
ftr-467	316	5	the	the	DET
ftr-467	316	6	venture	venture	NOUN
ftr-467	316	7	is	be	AUX
ftr-467	316	8	the	the	DET
ftr-467	316	9	$	$	SYM
ftr-467	316	10	100	100	NUM
ftr-467	316	11	provided	provide	VERB
ftr-467	316	12	by	by	ADP
ftr-467	316	13	a.	a.	NOUN
ftr-467	316	14	the	the	DET
ftr-467	316	15	venture	venture	NOUN
ftr-467	316	16	terminates	terminate	VERB
ftr-467	316	17	on	on	ADP
ftr-467	316	18	1/1/2	1/1/2	NUM
ftr-467	316	19	and	and	CCONJ
ftr-467	316	20	yields	yield	VERB
ftr-467	316	21	$	$	SYM
ftr-467	316	22	110	110	NUM
ftr-467	316	23	of	of	ADP
ftr-467	316	24	ordinary	ordinary	ADJ
ftr-467	316	25	business	business	NOUN
ftr-467	316	26	income	income	NOUN
ftr-467	316	27	which	which	PRON
ftr-467	316	28	is	be	AUX
ftr-467	316	29	immediately	immediately	ADV
ftr-467	316	30	paid	pay	VERB
ftr-467	316	31	to	to	ADP
ftr-467	316	32	the	the	DET
ftr-467	316	33	lender	lender	NOUN
ftr-467	316	34	.	.	PUNCT
ftr-467	317	1	assume	assume	VERB
ftr-467	317	2	that	that	SCONJ
ftr-467	317	3	,	,	PUNCT
ftr-467	317	4	under	under	ADP
ftr-467	317	5	the	the	DET
ftr-467	317	6	applicable	applicable	ADJ
ftr-467	317	7	rule	rule	NOUN
ftr-467	317	8	for	for	ADP
ftr-467	317	9	distinguishing	distinguish	VERB
ftr-467	317	10	between	between	ADP
ftr-467	317	11	capital	capital	NOUN
ftr-467	317	12	expenditures	expenditure	NOUN
ftr-467	317	13	and	and	CCONJ
ftr-467	317	14	currently	currently	ADV
ftr-467	317	15	deductible	deductible	ADJ
ftr-467	317	16	business	business	NOUN
ftr-467	317	17	outlays	outlay	NOUN
ftr-467	317	18	,	,	PUNCT
ftr-467	317	19	the	the	DET
ftr-467	317	20	$	$	SYM
ftr-467	317	21	100	100	NUM
ftr-467	317	22	1/1/1/	1/1/1/	NUM
ftr-467	317	23	expenditure	expenditure	NOUN
ftr-467	317	24	is	be	AUX
ftr-467	317	25	deductible	deductible	ADJ
ftr-467	317	26	on	on	ADP
ftr-467	317	27	1/1/1	1/1/1	NUM
ftr-467	317	28	even	even	ADV
ftr-467	317	29	though	though	SCONJ
ftr-467	317	30	the	the	DET
ftr-467	317	31	related	related	ADJ
ftr-467	317	32	income	income	NOUN
ftr-467	317	33	is	be	AUX
ftr-467	317	34	not	not	PART
ftr-467	317	35	reported	report	VERB
ftr-467	317	36	until	until	ADP
ftr-467	317	37	1/1/2.48	1/1/2.48	PROPN
ftr-467	317	38	a	a	DET
ftr-467	317	39	40	40	NUM
ftr-467	317	40	%	%	NOUN
ftr-467	317	41	shs	shs	NOUN
ftr-467	317	42	tax	tax	NOUN
ftr-467	317	43	is	be	AUX
ftr-467	317	44	applicable	applicable	ADJ
ftr-467	317	45	but	but	CCONJ
ftr-467	317	46	since	since	SCONJ
ftr-467	317	47	there	there	PRON
ftr-467	317	48	is	be	VERB
ftr-467	317	49	no	no	DET
ftr-467	317	50	economic	economic	ADJ
ftr-467	317	51	profit	profit	NOUN
ftr-467	317	52	,	,	PUNCT
ftr-467	317	53	no	no	DET
ftr-467	317	54	tax	tax	NOUN
ftr-467	317	55	should	should	AUX
ftr-467	317	56	be	be	AUX
ftr-467	317	57	due	due	ADJ
ftr-467	317	58	.	.	PUNCT
ftr-467	318	1	with	with	ADP
ftr-467	318	2	an	an	DET
ftr-467	318	3	interest	interest	NOUN
ftr-467	318	4	deduction	deduction	NOUN
ftr-467	318	5	,	,	PUNCT
ftr-467	318	6	a	a	PRON
ftr-467	318	7	's	's	PART
ftr-467	318	8	1/1/2	1/1/2	NUM
ftr-467	318	9	shs	shs	NOUN
ftr-467	318	10	tax	tax	NOUN
ftr-467	318	11	base	base	NOUN
ftr-467	318	12	is	be	AUX
ftr-467	318	13	$	$	SYM
ftr-467	318	14	100	100	NUM
ftr-467	318	15	(	(	PUNCT
ftr-467	318	16	$	$	SYM
ftr-467	318	17	110	110	NUM
ftr-467	318	18	venture	venture	NOUN
ftr-467	318	19	proceeds	proceed	VERB
ftr-467	318	20	$	$	SYM
ftr-467	318	21	10	10	NUM
ftr-467	318	22	interest	interest	NOUN
ftr-467	318	23	)	)	PUNCT
ftr-467	318	24	because	because	SCONJ
ftr-467	318	25	no	no	DET
ftr-467	318	26	deduction	deduction	NOUN
ftr-467	318	27	is	be	AUX
ftr-467	318	28	allowed	allow	VERB
ftr-467	318	29	for	for	ADP
ftr-467	318	30	the	the	DET
ftr-467	318	31	$	$	SYM
ftr-467	318	32	100	100	NUM
ftr-467	318	33	principal	principal	ADJ
ftr-467	318	34	payment	payment	NOUN
ftr-467	318	35	.	.	PUNCT
ftr-467	319	1	thus	thus	ADV
ftr-467	319	2	,	,	PUNCT
ftr-467	319	3	a	a	PRON
ftr-467	319	4	owes	owe	VERB
ftr-467	319	5	a	a	DET
ftr-467	319	6	$	$	SYM
ftr-467	319	7	40	40	NUM
ftr-467	319	8	1/1/2	1/1/2	NUM
ftr-467	319	9	tax	tax	NOUN
ftr-467	319	10	with	with	ADP
ftr-467	319	11	respect	respect	NOUN
ftr-467	319	12	to	to	ADP
ftr-467	319	13	a	a	DET
ftr-467	319	14	venture	venture	NOUN
ftr-467	319	15	that	that	PRON
ftr-467	319	16	was	be	AUX
ftr-467	319	17	an	an	DET
ftr-467	319	18	economic	economic	ADJ
ftr-467	319	19	wash	wash	NOUN
ftr-467	319	20	.	.	PUNCT
ftr-467	320	1	however	however	ADV
ftr-467	320	2	,	,	PUNCT
ftr-467	320	3	the	the	DET
ftr-467	320	4	1/1/1	1/1/1	NUM
ftr-467	320	5	tax	tax	NOUN
ftr-467	320	6	deduction	deduction	NOUN
ftr-467	320	7	saved	save	VERB
ftr-467	320	8	$	$	SYM
ftr-467	320	9	40	40	NUM
ftr-467	320	10	of	of	ADP
ftr-467	320	11	tax	tax	NOUN
ftr-467	320	12	which	which	PRON
ftr-467	320	13	,	,	PUNCT
ftr-467	320	14	assuming	assume	VERB
ftr-467	320	15	a	a	DET
ftr-467	320	16	10	10	NUM
ftr-467	320	17	%	%	NOUN
ftr-467	320	18	after	after	ADP
ftr-467	320	19	-	-	PUNCT
ftr-467	320	20	tax	tax	NOUN
ftr-467	320	21	interest	interest	NOUN
ftr-467	320	22	rate	rate	NOUN
ftr-467	320	23	,	,	PUNCT
ftr-467	320	24	has	have	AUX
ftr-467	320	25	grown	grow	VERB
ftr-467	320	26	to	to	ADP
ftr-467	320	27	$	$	SYM
ftr-467	320	28	44	44	NUM
ftr-467	320	29	on	on	ADP
ftr-467	320	30	1/1/2	1/1/2	NUM
ftr-467	320	31	so	so	SCONJ
ftr-467	320	32	that	that	SCONJ
ftr-467	320	33	a	a	PRON
ftr-467	320	34	has	have	VERB
ftr-467	320	35	no	no	DET
ftr-467	320	36	net	net	ADJ
ftr-467	320	37	tax	tax	NOUN
ftr-467	320	38	liability	liability	NOUN
ftr-467	320	39	on	on	ADP
ftr-467	320	40	1/1/2	1/1/2	NUM
ftr-467	320	41	and	and	CCONJ
ftr-467	320	42	,	,	PUNCT
ftr-467	320	43	indeed	indeed	ADV
ftr-467	320	44	,	,	PUNCT
ftr-467	320	45	has	have	VERB
ftr-467	320	46	$	$	SYM
ftr-467	320	47	4	4	NUM
ftr-467	320	48	left	leave	VERB
ftr-467	320	49	over	over	ADP
ftr-467	320	50	.	.	PUNCT
ftr-467	321	1	a	a	DET
ftr-467	321	2	's	's	PART
ftr-467	321	3	$	$	SYM
ftr-467	321	4	4	4	NUM
ftr-467	321	5	surplus	surplus	NOUN
ftr-467	321	6	in	in	ADP
ftr-467	321	7	example	example	NOUN
ftr-467	321	8	6	6	NUM
ftr-467	321	9	does	do	AUX
ftr-467	321	10	not	not	PART
ftr-467	321	11	indicate	indicate	VERB
ftr-467	321	12	that	that	SCONJ
ftr-467	321	13	the	the	DET
ftr-467	321	14	1/1/2	1/1/2	NUM
ftr-467	321	15	interest	interest	NOUN
ftr-467	321	16	deduction	deduction	NOUN
ftr-467	321	17	was	be	AUX
ftr-467	321	18	improper	improper	ADJ
ftr-467	321	19	.	.	PUNCT
ftr-467	322	1	instead	instead	ADV
ftr-467	322	2	,	,	PUNCT
ftr-467	322	3	it	it	PRON
ftr-467	322	4	reflects	reflect	VERB
ftr-467	322	5	a	a	DET
ftr-467	322	6	timing	timing	NOUN
ftr-467	322	7	problem	problem	NOUN
ftr-467	322	8	with	with	ADP
ftr-467	322	9	the	the	DET
ftr-467	322	10	47	47	NUM
ftr-467	322	11	.	.	PUNCT
ftr-467	323	1	see	see	VERB
ftr-467	323	2	generally	generally	ADV
ftr-467	323	3	andrews	andrews	PROPN
ftr-467	323	4	,	,	PUNCT
ftr-467	323	5	supra	supra	PROPN
ftr-467	323	6	note	note	PROPN
ftr-467	323	7	1	1	NUM
ftr-467	323	8	,	,	PUNCT
ftr-467	323	9	at	at	ADP
ftr-467	323	10	1121	1121	NUM
ftr-467	323	11	,	,	PUNCT
ftr-467	323	12	1126	1126	NUM
ftr-467	323	13	,	,	PUNCT
ftr-467	323	14	1150	1150	NUM
ftr-467	323	15	.	.	PUNCT
ftr-467	324	1	48	48	NUM
ftr-467	324	2	.	.	PUNCT
ftr-467	325	1	the	the	DET
ftr-467	325	2	current	current	ADJ
ftr-467	325	3	federal	federal	ADJ
ftr-467	325	4	income	income	NOUN
ftr-467	325	5	tax	tax	NOUN
ftr-467	325	6	frequently	frequently	ADV
ftr-467	325	7	allows	allow	VERB
ftr-467	325	8	a	a	DET
ftr-467	325	9	present	present	ADJ
ftr-467	325	10	deduction	deduction	NOUN
ftr-467	325	11	for	for	ADP
ftr-467	325	12	expenses	expense	NOUN
ftr-467	325	13	that	that	PRON
ftr-467	325	14	produce	produce	VERB
ftr-467	325	15	future	future	ADJ
ftr-467	325	16	income	income	NOUN
ftr-467	325	17	.	.	PUNCT
ftr-467	326	1	see	see	VERB
ftr-467	326	2	,	,	PUNCT
ftr-467	326	3	e.g.	e.g.	ADV
ftr-467	326	4	,	,	PUNCT
ftr-467	326	5	rev	rev	PROPN
ftr-467	326	6	.	.	PROPN
ftr-467	327	1	rul	rul	PROPN
ftr-467	327	2	.	.	PUNCT
ftr-467	328	1	96	96	NUM
ftr-467	328	2	-	-	SYM
ftr-467	328	3	62	62	NUM
ftr-467	328	4	,	,	PUNCT
ftr-467	328	5	1996	1996	NUM
ftr-467	328	6	-	-	SYM
ftr-467	328	7	53	53	NUM
ftr-467	328	8	i.r.b	i.r.b	NOUN
ftr-467	328	9	.	.	PROPN
ftr-467	328	10	6	6	NUM
ftr-467	328	11	(	(	PUNCT
ftr-467	328	12	training	training	NOUN
ftr-467	328	13	costs	cost	NOUN
ftr-467	328	14	are	be	AUX
ftr-467	328	15	currently	currently	ADV
ftr-467	328	16	deductible	deductible	ADJ
ftr-467	328	17	even	even	ADV
ftr-467	328	18	though	though	SCONJ
ftr-467	328	19	they	they	PRON
ftr-467	328	20	benefit	benefit	VERB
ftr-467	328	21	future	future	ADJ
ftr-467	328	22	business	business	NOUN
ftr-467	328	23	activities	activity	NOUN
ftr-467	328	24	)	)	PUNCT
ftr-467	328	25	;	;	PUNCT
ftr-467	328	26	rev	rev	PROPN
ftr-467	328	27	.	.	PROPN
ftr-467	329	1	rul	rul	PROPN
ftr-467	329	2	.	.	PUNCT
ftr-467	330	1	94	94	NUM
ftr-467	330	2	-	-	SYM
ftr-467	330	3	12	12	NUM
ftr-467	330	4	,	,	PUNCT
ftr-467	330	5	1994	1994	NUM
ftr-467	330	6	-	-	SYM
ftr-467	330	7	1	1	NUM
ftr-467	330	8	c.b	c.b	PROPN
ftr-467	330	9	.	.	PROPN
ftr-467	330	10	36	36	NUM
ftr-467	330	11	(	(	PUNCT
ftr-467	330	12	incidental	incidental	ADJ
ftr-467	330	13	repair	repair	NOUN
ftr-467	330	14	expenses	expense	NOUN
ftr-467	330	15	are	be	AUX
ftr-467	330	16	currently	currently	ADV
ftr-467	330	17	deductible	deductible	ADJ
ftr-467	330	18	even	even	ADV
ftr-467	330	19	if	if	SCONJ
ftr-467	330	20	they	they	PRON
ftr-467	330	21	provide	provide	VERB
ftr-467	330	22	benefits	benefit	NOUN
ftr-467	330	23	to	to	ADP
ftr-467	330	24	future	future	ADJ
ftr-467	330	25	income	income	NOUN
ftr-467	330	26	producing	produce	VERB
ftr-467	330	27	activities	activity	NOUN
ftr-467	330	28	)	)	PUNCT
ftr-467	331	1	;	;	PUNCT
ftr-467	331	2	rev	rev	PROPN
ftr-467	331	3	.	.	PROPN
ftr-467	332	1	rul	rul	PROPN
ftr-467	332	2	.	.	PUNCT
ftr-467	333	1	92	92	NUM
ftr-467	333	2	-	-	SYM
ftr-467	333	3	80	80	NUM
ftr-467	333	4	,	,	PUNCT
ftr-467	333	5	1992	1992	NUM
ftr-467	333	6	-	-	SYM
ftr-467	333	7	2	2	NUM
ftr-467	333	8	c.b	c.b	PROPN
ftr-467	333	9	.	.	PROPN
ftr-467	333	10	57	57	NUM
ftr-467	333	11	(	(	PUNCT
ftr-467	333	12	expenditures	expenditure	NOUN
ftr-467	333	13	for	for	ADP
ftr-467	333	14	institutional	institutional	ADJ
ftr-467	333	15	or	or	CCONJ
ftr-467	333	16	goodwill	goodwill	NOUN
ftr-467	333	17	advertising	advertising	NOUN
ftr-467	333	18	are	be	AUX
ftr-467	333	19	currently	currently	ADV
ftr-467	333	20	deductible	deductible	ADJ
ftr-467	333	21	even	even	ADV
ftr-467	333	22	though	though	SCONJ
ftr-467	333	23	they	they	PRON
ftr-467	333	24	benefit	benefit	VERB
ftr-467	333	25	future	future	ADJ
ftr-467	333	26	business	business	NOUN
ftr-467	333	27	activities	activity	NOUN
ftr-467	333	28	)	)	PUNCT
ftr-467	333	29	.	.	PUNCT
ftr-467	334	1	[	[	X
ftr-467	334	2	vol	vol	NOUN
ftr-467	334	3	.	.	PUNCT
ftr-467	334	4	3:8	3:8	NUM
ftr-467	334	5	disparate	disparate	ADJ
ftr-467	334	6	treatment	treatment	NOUN
ftr-467	334	7	of	of	ADP
ftr-467	334	8	business	business	NOUN
ftr-467	334	9	&	&	CCONJ
ftr-467	334	10	investment	investment	NOUN
ftr-467	334	11	expense	expense	NOUN
ftr-467	334	12	interest	interest	NOUN
ftr-467	334	13	deduction	deduction	NOUN
ftr-467	334	14	of	of	ADP
ftr-467	334	15	the	the	DET
ftr-467	334	16	business	business	NOUN
ftr-467	334	17	expenses	expense	NOUN
ftr-467	334	18	.	.	PUNCT
ftr-467	335	1	this	this	DET
ftr-467	335	2	point	point	NOUN
ftr-467	335	3	can	can	AUX
ftr-467	335	4	be	be	AUX
ftr-467	335	5	illustrated	illustrate	VERB
ftr-467	335	6	by	by	ADP
ftr-467	335	7	considering	consider	VERB
ftr-467	335	8	the	the	DET
ftr-467	335	9	results	result	NOUN
ftr-467	335	10	if	if	SCONJ
ftr-467	335	11	the	the	DET
ftr-467	335	12	$	$	SYM
ftr-467	335	13	100	100	NUM
ftr-467	335	14	business	business	NOUN
ftr-467	335	15	expense	expense	NOUN
ftr-467	335	16	deduction	deduction	NOUN
ftr-467	335	17	had	have	AUX
ftr-467	335	18	been	be	AUX
ftr-467	335	19	delayed	delay	VERB
ftr-467	335	20	from	from	ADP
ftr-467	335	21	1/1/1	1/1/1	NUM
ftr-467	335	22	to	to	ADP
ftr-467	335	23	1/1/2	1/1/2	NUM
ftr-467	335	24	when	when	SCONJ
ftr-467	335	25	the	the	DET
ftr-467	335	26	related	related	ADJ
ftr-467	335	27	income	income	NOUN
ftr-467	335	28	was	be	AUX
ftr-467	335	29	realized	realize	VERB
ftr-467	335	30	and	and	CCONJ
ftr-467	335	31	the	the	DET
ftr-467	335	32	interest	interest	NOUN
ftr-467	335	33	expense	expense	NOUN
ftr-467	335	34	was	be	AUX
ftr-467	335	35	paid	pay	VERB
ftr-467	335	36	.	.	PUNCT
ftr-467	336	1	a	a	DET
ftr-467	336	2	's	's	PART
ftr-467	336	3	1/1/2	1/1/2	NUM
ftr-467	336	4	tax	tax	NOUN
ftr-467	336	5	base	base	NOUN
ftr-467	336	6	would	would	AUX
ftr-467	336	7	have	have	AUX
ftr-467	336	8	then	then	ADV
ftr-467	336	9	been	be	AUX
ftr-467	336	10	zero	zero	NUM
ftr-467	336	11	9	9	NUM
ftr-467	336	12	and	and	CCONJ
ftr-467	336	13	there	there	PRON
ftr-467	336	14	would	would	AUX
ftr-467	336	15	have	have	AUX
ftr-467	336	16	been	be	AUX
ftr-467	336	17	nothing	nothing	PRON
ftr-467	336	18	left	leave	VERB
ftr-467	336	19	over	over	ADP
ftr-467	336	20	.	.	PUNCT
ftr-467	337	1	by	by	ADP
ftr-467	337	2	contrast	contrast	NOUN
ftr-467	337	3	,	,	PUNCT
ftr-467	337	4	if	if	SCONJ
ftr-467	337	5	the	the	DET
ftr-467	337	6	business	business	NOUN
ftr-467	337	7	expense	expense	NOUN
ftr-467	337	8	deduction	deduction	NOUN
ftr-467	337	9	had	have	AUX
ftr-467	337	10	been	be	AUX
ftr-467	337	11	moved	move	VERB
ftr-467	337	12	to	to	ADP
ftr-467	337	13	1/1/2	1/1/2	NUM
ftr-467	337	14	but	but	CCONJ
ftr-467	337	15	the	the	DET
ftr-467	337	16	1/1/2	1/1/2	NUM
ftr-467	337	17	interest	interest	NOUN
ftr-467	337	18	expense	expense	NOUN
ftr-467	337	19	was	be	AUX
ftr-467	337	20	not	not	PART
ftr-467	337	21	deductible	deductible	ADJ
ftr-467	337	22	,	,	PUNCT
ftr-467	337	23	then	then	ADV
ftr-467	337	24	a	a	PRON
ftr-467	337	25	would	would	AUX
ftr-467	337	26	have	have	AUX
ftr-467	337	27	had	have	VERB
ftr-467	337	28	a	a	DET
ftr-467	337	29	$	$	SYM
ftr-467	337	30	10	10	NUM
ftr-467	337	31	1/1/2	1/1/2	NUM
ftr-467	337	32	tax	tax	NOUN
ftr-467	337	33	base	base	NOUN
ftr-467	337	34	'	'	PUNCT
ftr-467	337	35	and	and	CCONJ
ftr-467	337	36	a	a	DET
ftr-467	337	37	$	$	SYM
ftr-467	337	38	4	4	NUM
ftr-467	337	39	tax	tax	NOUN
ftr-467	337	40	liability	liability	NOUN
ftr-467	337	41	with	with	ADP
ftr-467	337	42	respect	respect	NOUN
ftr-467	337	43	to	to	ADP
ftr-467	337	44	a	a	DET
ftr-467	337	45	zero	zero	NUM
ftr-467	337	46	profit	profit	NOUN
ftr-467	337	47	venture	venture	NOUN
ftr-467	337	48	.	.	PUNCT
ftr-467	338	1	thus	thus	ADV
ftr-467	338	2	,	,	PUNCT
ftr-467	338	3	a	a	PRON
ftr-467	338	4	's	's	PART
ftr-467	338	5	1/1/2	1/1/2	NUM
ftr-467	338	6	interest	interest	NOUN
ftr-467	338	7	deduction	deduction	NOUN
ftr-467	338	8	is	be	AUX
ftr-467	338	9	proper	proper	ADJ
ftr-467	338	10	.	.	PUNCT
ftr-467	339	1	the	the	DET
ftr-467	339	2	$	$	SYM
ftr-467	339	3	4	4	NUM
ftr-467	339	4	surplus	surplus	NOUN
ftr-467	339	5	in	in	ADP
ftr-467	339	6	example	example	NOUN
ftr-467	339	7	6	6	NUM
ftr-467	339	8	is	be	AUX
ftr-467	339	9	attributable	attributable	ADJ
ftr-467	339	10	to	to	ADP
ftr-467	339	11	the	the	DET
ftr-467	339	12	fact	fact	NOUN
ftr-467	339	13	that	that	SCONJ
ftr-467	339	14	$	$	SYM
ftr-467	339	15	100	100	NUM
ftr-467	339	16	of	of	ADP
ftr-467	339	17	expenses	expense	NOUN
ftr-467	339	18	were	be	AUX
ftr-467	339	19	deducted	deduct	VERB
ftr-467	339	20	one	one	NUM
ftr-467	339	21	year	year	NOUN
ftr-467	339	22	before	before	SCONJ
ftr-467	339	23	the	the	DET
ftr-467	339	24	related	related	ADJ
ftr-467	339	25	income	income	NOUN
ftr-467	339	26	was	be	AUX
ftr-467	339	27	taxed;51	taxed;51	ADJ
ftr-467	339	28	it	it	PRON
ftr-467	339	29	does	do	AUX
ftr-467	339	30	not	not	PART
ftr-467	339	31	impugn	impugn	VERB
ftr-467	339	32	a	a	DET
ftr-467	339	33	's	's	PART
ftr-467	339	34	1/1/2	1/1/2	NUM
ftr-467	339	35	interest	interest	NOUN
ftr-467	339	36	deduction	deduction	NOUN
ftr-467	339	37	.	.	PUNCT
ftr-467	340	1	viii	viii	PROPN
ftr-467	340	2	.	.	PUNCT
ftr-467	341	1	inclusion	inclusion	NOUN
ftr-467	341	2	of	of	ADP
ftr-467	341	3	borrowed	borrow	VERB
ftr-467	341	4	funds	fund	NOUN
ftr-467	341	5	in	in	ADP
ftr-467	341	6	the	the	DET
ftr-467	341	7	shs	shs	NOUN
ftr-467	341	8	tax	tax	NOUN
ftr-467	341	9	base	base	NOUN
ftr-467	341	10	the	the	DET
ftr-467	341	11	conventional	conventional	ADJ
ftr-467	341	12	conception	conception	NOUN
ftr-467	341	13	of	of	ADP
ftr-467	341	14	an	an	DET
ftr-467	341	15	shs	shs	NOUN
ftr-467	341	16	tax	tax	NOUN
ftr-467	341	17	base	base	NOUN
ftr-467	341	18	is	be	AUX
ftr-467	341	19	that	that	SCONJ
ftr-467	341	20	borrowed	borrow	VERB
ftr-467	341	21	funds	fund	NOUN
ftr-467	341	22	are	be	AUX
ftr-467	341	23	excluded	exclude	VERB
ftr-467	341	24	.	.	PUNCT
ftr-467	342	1	however	however	ADV
ftr-467	342	2	,	,	PUNCT
ftr-467	342	3	our	our	PRON
ftr-467	342	4	analysis	analysis	NOUN
ftr-467	342	5	of	of	ADP
ftr-467	342	6	cash	cash	NOUN
ftr-467	342	7	-	-	PUNCT
ftr-467	342	8	flow	flow	NOUN
ftr-467	342	9	consumption	consumption	NOUN
ftr-467	342	10	tax	tax	NOUN
ftr-467	342	11	treatment	treatment	NOUN
ftr-467	342	12	of	of	ADP
ftr-467	342	13	borrowing	borrowing	NOUN
ftr-467	342	14	and	and	CCONJ
ftr-467	342	15	shs	shs	NOUN
ftr-467	342	16	treatment	treatment	NOUN
ftr-467	342	17	of	of	ADP
ftr-467	342	18	business	business	NOUN
ftr-467	342	19	and	and	CCONJ
ftr-467	342	20	investment	investment	NOUN
ftr-467	342	21	interest	interest	NOUN
ftr-467	342	22	expense	expense	NOUN
ftr-467	342	23	suggests	suggest	VERB
ftr-467	342	24	the	the	DET
ftr-467	342	25	possibility	possibility	NOUN
ftr-467	342	26	of	of	ADP
ftr-467	342	27	a	a	DET
ftr-467	342	28	different	different	ADJ
ftr-467	342	29	approach	approach	NOUN
ftr-467	342	30	.	.	PUNCT
ftr-467	343	1	could	could	AUX
ftr-467	343	2	we	we	PRON
ftr-467	343	3	get	get	VERB
ftr-467	343	4	proper	proper	ADJ
ftr-467	343	5	shs	shs	NOUN
ftr-467	343	6	results	result	NOUN
ftr-467	343	7	by	by	ADP
ftr-467	343	8	following	follow	VERB
ftr-467	343	9	the	the	DET
ftr-467	343	10	consumption	consumption	NOUN
ftr-467	343	11	tax	tax	NOUN
ftr-467	343	12	alternative	alternative	NOUN
ftr-467	343	13	of	of	ADP
ftr-467	343	14	including	include	VERB
ftr-467	343	15	business	business	NOUN
ftr-467	343	16	and	and	CCONJ
ftr-467	343	17	investment	investment	NOUN
ftr-467	343	18	loan	loan	NOUN
ftr-467	343	19	funds	fund	NOUN
ftr-467	343	20	in	in	ADP
ftr-467	343	21	the	the	DET
ftr-467	343	22	tax	tax	NOUN
ftr-467	343	23	base	base	NOUN
ftr-467	343	24	while	while	SCONJ
ftr-467	343	25	allowing	allow	VERB
ftr-467	343	26	a	a	DET
ftr-467	343	27	deduction	deduction	NOUN
ftr-467	343	28	for	for	ADP
ftr-467	343	29	principal	principal	ADJ
ftr-467	343	30	and	and	CCONJ
ftr-467	343	31	interest	interest	NOUN
ftr-467	343	32	payments	payment	NOUN
ftr-467	343	33	(	(	PUNCT
ftr-467	343	34	thus	thus	ADV
ftr-467	343	35	neutralizing	neutralize	VERB
ftr-467	343	36	the	the	DET
ftr-467	343	37	initial	initial	ADJ
ftr-467	343	38	taxation	taxation	NOUN
ftr-467	343	39	of	of	ADP
ftr-467	343	40	the	the	DET
ftr-467	343	41	borrowed	borrow	VERB
ftr-467	343	42	money	money	NOUN
ftr-467	343	43	)	)	PUNCT
ftr-467	343	44	coupled	couple	VERB
ftr-467	343	45	with	with	ADP
ftr-467	343	46	a	a	DET
ftr-467	343	47	second	second	ADJ
ftr-467	343	48	deduction	deduction	NOUN
ftr-467	343	49	of	of	ADP
ftr-467	343	50	the	the	DET
ftr-467	343	51	interest	interest	NOUN
ftr-467	343	52	payments	payment	NOUN
ftr-467	343	53	(	(	PUNCT
ftr-467	343	54	thus	thus	ADV
ftr-467	343	55	avoiding	avoid	VERB
ftr-467	343	56	the	the	DET
ftr-467	343	57	over	over	ADP
ftr-467	343	58	-	-	PUNCT
ftr-467	343	59	taxation	taxation	NOUN
ftr-467	343	60	of	of	ADP
ftr-467	343	61	income	income	NOUN
ftr-467	343	62	that	that	PRON
ftr-467	343	63	would	would	AUX
ftr-467	343	64	otherwise	otherwise	ADV
ftr-467	343	65	occur	occur	VERB
ftr-467	343	66	under	under	ADP
ftr-467	343	67	an	an	DET
ftr-467	343	68	shs	shs	NOUN
ftr-467	343	69	tax	tax	NOUN
ftr-467	343	70	)	)	PUNCT
ftr-467	343	71	?	?	PUNCT
ftr-467	344	1	example	example	NOUN
ftr-467	344	2	7	7	NUM
ftr-467	344	3	indicates	indicate	VERB
ftr-467	344	4	an	an	DET
ftr-467	344	5	affirmative	affirmative	ADJ
ftr-467	344	6	answer	answer	NOUN
ftr-467	344	7	.	.	PUNCT
ftr-467	345	1	example	example	NOUN
ftr-467	346	1	7	7	NUM
ftr-467	346	2	:	:	PUNCT
ftr-467	346	3	individual	individual	ADJ
ftr-467	346	4	a	a	DET
ftr-467	346	5	plans	plan	NOUN
ftr-467	346	6	to	to	PART
ftr-467	346	7	finance	finance	VERB
ftr-467	346	8	the	the	DET
ftr-467	346	9	purchase	purchase	NOUN
ftr-467	346	10	of	of	ADP
ftr-467	346	11	a	a	DET
ftr-467	346	12	$	$	SYM
ftr-467	346	13	100	100	NUM
ftr-467	346	14	,	,	PUNCT
ftr-467	346	15	10	10	NUM
ftr-467	346	16	%	%	NOUN
ftr-467	346	17	,	,	PUNCT
ftr-467	346	18	one	one	NUM
ftr-467	346	19	-	-	PUNCT
ftr-467	346	20	year	year	NOUN
ftr-467	346	21	bond	bond	NOUN
ftr-467	346	22	by	by	ADP
ftr-467	346	23	borrowing	borrow	VERB
ftr-467	346	24	for	for	ADP
ftr-467	346	25	one	one	NUM
ftr-467	346	26	year	year	NOUN
ftr-467	346	27	at	at	ADP
ftr-467	346	28	10	10	NUM
ftr-467	346	29	%	%	NOUN
ftr-467	346	30	.	.	PUNCT
ftr-467	347	1	obviously	obviously	ADV
ftr-467	347	2	,	,	PUNCT
ftr-467	347	3	this	this	DET
ftr-467	347	4	investment	investment	NOUN
ftr-467	347	5	will	will	AUX
ftr-467	347	6	be	be	AUX
ftr-467	347	7	a	a	DET
ftr-467	347	8	wash	wash	NOUN
ftr-467	347	9	that	that	PRON
ftr-467	347	10	produces	produce	VERB
ftr-467	347	11	no	no	DET
ftr-467	347	12	economic	economic	ADJ
ftr-467	347	13	gain	gain	NOUN
ftr-467	347	14	.	.	PUNCT
ftr-467	348	1	under	under	ADP
ftr-467	348	2	the	the	DET
ftr-467	348	3	normal	normal	ADJ
ftr-467	348	4	shs	shs	NOUN
ftr-467	348	5	practice	practice	NOUN
ftr-467	348	6	of	of	ADP
ftr-467	348	7	excluding	exclude	VERB
ftr-467	348	8	borrowing	borrowing	NOUN
ftr-467	348	9	from	from	ADP
ftr-467	348	10	the	the	DET
ftr-467	348	11	tax	tax	NOUN
ftr-467	348	12	base	base	NOUN
ftr-467	348	13	but	but	CCONJ
ftr-467	348	14	allowing	allow	VERB
ftr-467	348	15	a	a	DET
ftr-467	348	16	deduction	deduction	NOUN
ftr-467	348	17	for	for	ADP
ftr-467	348	18	business	business	NOUN
ftr-467	348	19	and	and	CCONJ
ftr-467	348	20	investment	investment	NOUN
ftr-467	348	21	interest	interest	NOUN
ftr-467	348	22	expense	expense	NOUN
ftr-467	348	23	,	,	PUNCT
ftr-467	348	24	a	a	PRON
ftr-467	348	25	will	will	AUX
ftr-467	348	26	get	get	VERB
ftr-467	348	27	the	the	DET
ftr-467	348	28	same	same	ADJ
ftr-467	348	29	results	result	NOUN
ftr-467	348	30	as	as	ADP
ftr-467	348	31	in	in	ADP
ftr-467	348	32	example	example	NOUN
ftr-467	348	33	2	2	NUM
ftr-467	348	34	-	-	PUNCT
ftr-467	348	35	i.e.	i.e.	X
ftr-467	348	36	a	a	DET
ftr-467	348	37	's	's	PART
ftr-467	348	38	1/1/2	1/1/2	NUM
ftr-467	348	39	interest	interest	NOUN
ftr-467	348	40	expense	expense	NOUN
ftr-467	348	41	deduction	deduction	NOUN
ftr-467	348	42	will	will	AUX
ftr-467	348	43	offset	offset	VERB
ftr-467	348	44	a	a	PRON
ftr-467	348	45	's	's	PART
ftr-467	348	46	1/1/2	1/1/2	NUM
ftr-467	348	47	receipt	receipt	NOUN
ftr-467	348	48	of	of	ADP
ftr-467	348	49	bond	bond	NOUN
ftr-467	348	50	interest	interest	NOUN
ftr-467	348	51	and	and	CCONJ
ftr-467	348	52	leave	leave	VERB
ftr-467	348	53	a	a	PRON
ftr-467	348	54	with	with	ADP
ftr-467	348	55	zero	zero	NUM
ftr-467	348	56	taxable	taxable	ADJ
ftr-467	348	57	income	income	NOUN
ftr-467	348	58	from	from	ADP
ftr-467	348	59	an	an	DET
ftr-467	348	60	investment	investment	NOUN
ftr-467	348	61	49	49	NUM
ftr-467	348	62	.	.	PUNCT
ftr-467	349	1	$	$	SYM
ftr-467	349	2	110	110	NUM
ftr-467	349	3	gross	gross	ADJ
ftr-467	349	4	receipts	receipt	NOUN
ftr-467	349	5	100	100	NUM
ftr-467	349	6	business	business	NOUN
ftr-467	349	7	expense	expense	NOUN
ftr-467	349	8	deduction	deduction	NOUN
ftr-467	349	9	10	10	NUM
ftr-467	349	10	interest	interest	NOUN
ftr-467	349	11	expense	expense	NOUN
ftr-467	349	12	0	0	NUM
ftr-467	349	13	taxable	taxable	ADJ
ftr-467	349	14	income	income	NOUN
ftr-467	349	15	50	50	NUM
ftr-467	349	16	.	.	PUNCT
ftr-467	350	1	$	$	SYM
ftr-467	350	2	110	110	NUM
ftr-467	350	3	gross	gross	ADJ
ftr-467	350	4	receipts	receipt	NOUN
ftr-467	350	5	100	100	NUM
ftr-467	350	6	business	business	NOUN
ftr-467	350	7	expense	expense	NOUN
ftr-467	350	8	deduction	deduction	NOUN
ftr-467	350	9	$	$	SYM
ftr-467	350	10	10	10	NUM
ftr-467	350	11	taxable	taxable	ADJ
ftr-467	350	12	income	income	NOUN
ftr-467	350	13	51	51	NUM
ftr-467	350	14	.	.	PUNCT
ftr-467	351	1	see	see	VERB
ftr-467	351	2	authorities	authority	NOUN
ftr-467	351	3	cited	cite	VERB
ftr-467	351	4	supra	supra	PROPN
ftr-467	351	5	note	note	PROPN
ftr-467	351	6	48	48	NUM
ftr-467	351	7	.	.	PUNCT
ftr-467	351	8	19971	19971	NUM
ftr-467	352	1	florida	florida	PROPN
ftr-467	352	2	tax	tax	NOUN
ftr-467	352	3	review	review	NOUN
ftr-467	352	4	that	that	PRON
ftr-467	352	5	produced	produce	VERB
ftr-467	352	6	zero	zero	NUM
ftr-467	352	7	economic	economic	ADJ
ftr-467	352	8	gain	gain	NOUN
ftr-467	352	9	.	.	PUNCT
ftr-467	353	1	now	now	ADV
ftr-467	353	2	assume	assume	VERB
ftr-467	353	3	that	that	SCONJ
ftr-467	353	4	a	a	PRON
ftr-467	353	5	is	be	AUX
ftr-467	353	6	under	under	ADP
ftr-467	353	7	an	an	DET
ftr-467	353	8	shs	shs	NOUN
ftr-467	353	9	regime	regime	NOUN
ftr-467	353	10	requiring	require	VERB
ftr-467	353	11	inclusion	inclusion	NOUN
ftr-467	353	12	of	of	ADP
ftr-467	353	13	borrowed	borrow	VERB
ftr-467	353	14	funds	fund	NOUN
ftr-467	353	15	in	in	ADP
ftr-467	353	16	the	the	DET
ftr-467	353	17	tax	tax	NOUN
ftr-467	353	18	base	base	NOUN
ftr-467	353	19	but	but	CCONJ
ftr-467	353	20	permitting	permit	VERB
ftr-467	353	21	a	a	DET
ftr-467	353	22	deduction	deduction	NOUN
ftr-467	353	23	for	for	ADP
ftr-467	353	24	payments	payment	NOUN
ftr-467	353	25	of	of	ADP
ftr-467	353	26	principal	principal	NOUN
ftr-467	353	27	and	and	CCONJ
ftr-467	353	28	interest	interest	NOUN
ftr-467	353	29	.	.	PUNCT
ftr-467	354	1	she	she	PRON
ftr-467	354	2	borrows	borrow	VERB
ftr-467	354	3	$	$	SYM
ftr-467	354	4	166.67	166.67	NUM
ftr-467	354	5	for	for	ADP
ftr-467	354	6	one	one	NUM
ftr-467	354	7	year	year	NOUN
ftr-467	354	8	at	at	ADP
ftr-467	354	9	10	10	NUM
ftr-467	354	10	%	%	NOUN
ftr-467	354	11	interest	interest	NOUN
ftr-467	354	12	on	on	ADP
ftr-467	354	13	1/1	1/1	NUM
ftr-467	354	14	/	/	SYM
ftr-467	354	15	i	i	PROPN
ftr-467	354	16	,	,	PUNCT
ftr-467	354	17	pays	pay	VERB
ftr-467	354	18	a	a	DET
ftr-467	354	19	$	$	SYM
ftr-467	354	20	66.67	66.67	NUM
ftr-467	354	21	tax	tax	NOUN
ftr-467	354	22	(	(	PUNCT
ftr-467	354	23	$	$	SYM
ftr-467	354	24	166.67	166.67	NUM
ftr-467	354	25	x	x	SYM
ftr-467	354	26	.40	.40	NUM
ftr-467	354	27	)	)	PUNCT
ftr-467	354	28	and	and	CCONJ
ftr-467	354	29	uses	use	VERB
ftr-467	354	30	the	the	DET
ftr-467	354	31	remaining	remain	VERB
ftr-467	354	32	$	$	SYM
ftr-467	354	33	100	100	NUM
ftr-467	354	34	of	of	ADP
ftr-467	354	35	loan	loan	NOUN
ftr-467	354	36	funds	fund	NOUN
ftr-467	354	37	to	to	PART
ftr-467	354	38	make	make	VERB
ftr-467	354	39	a	a	DET
ftr-467	354	40	1/1/1	1/1/1	NUM
ftr-467	354	41	purchase	purchase	NOUN
ftr-467	354	42	of	of	ADP
ftr-467	354	43	a	a	DET
ftr-467	354	44	bond	bond	NOUN
ftr-467	354	45	paying	pay	VERB
ftr-467	354	46	$	$	SYM
ftr-467	354	47	100	100	NUM
ftr-467	354	48	of	of	ADP
ftr-467	354	49	principal	principal	NOUN
ftr-467	354	50	and	and	CCONJ
ftr-467	354	51	10	10	NUM
ftr-467	354	52	%	%	NOUN
ftr-467	354	53	interest	interest	NOUN
ftr-467	354	54	on	on	ADP
ftr-467	354	55	1/1/2	1/1/2	NUM
ftr-467	354	56	.	.	PUNCT
ftr-467	355	1	when	when	SCONJ
ftr-467	355	2	1/1/2	1/1/2	NUM
ftr-467	355	3	arrives	arrive	VERB
ftr-467	355	4	,	,	PUNCT
ftr-467	355	5	a	a	PRON
ftr-467	355	6	pays	pay	VERB
ftr-467	355	7	$	$	SYM
ftr-467	355	8	183.34	183.34	NUM
ftr-467	355	9	,	,	PUNCT
ftr-467	355	10	consisting	consist	VERB
ftr-467	355	11	of	of	ADP
ftr-467	355	12	$	$	SYM
ftr-467	355	13	166.67	166.67	NUM
ftr-467	355	14	of	of	ADP
ftr-467	355	15	principal	principal	NOUN
ftr-467	355	16	and	and	CCONJ
ftr-467	355	17	$	$	SYM
ftr-467	355	18	16.67	16.67	NUM
ftr-467	355	19	of	of	ADP
ftr-467	355	20	interest	interest	NOUN
ftr-467	355	21	,	,	PUNCT
ftr-467	355	22	to	to	ADP
ftr-467	355	23	her	her	PRON
ftr-467	355	24	lender	lender	NOUN
ftr-467	355	25	and	and	CCONJ
ftr-467	355	26	deducts	deduct	NOUN
ftr-467	355	27	both	both	DET
ftr-467	355	28	amounts	amount	NOUN
ftr-467	355	29	.	.	PUNCT
ftr-467	356	1	the	the	DET
ftr-467	356	2	deductions	deduction	NOUN
ftr-467	356	3	save	save	VERB
ftr-467	356	4	$	$	SYM
ftr-467	356	5	73.34	73.34	NUM
ftr-467	356	6	of	of	ADP
ftr-467	356	7	tax	tax	NOUN
ftr-467	356	8	(	(	PUNCT
ftr-467	356	9	$	$	SYM
ftr-467	356	10	183.34	183.34	NUM
ftr-467	356	11	x	x	SYM
ftr-467	356	12	.40	.40	NUM
ftr-467	356	13	)	)	PUNCT
ftr-467	356	14	which	which	PRON
ftr-467	356	15	is	be	AUX
ftr-467	356	16	the	the	DET
ftr-467	356	17	present	present	ADJ
ftr-467	356	18	value	value	NOUN
ftr-467	356	19	(	(	PUNCT
ftr-467	356	20	assuming	assume	VERB
ftr-467	356	21	a	a	DET
ftr-467	356	22	10	10	NUM
ftr-467	356	23	%	%	NOUN
ftr-467	356	24	interest	interest	NOUN
ftr-467	356	25	rate	rate	NOUN
ftr-467	356	26	)	)	PUNCT
ftr-467	356	27	of	of	ADP
ftr-467	356	28	the	the	DET
ftr-467	356	29	$	$	SYM
ftr-467	356	30	66.67	66.67	NUM
ftr-467	356	31	tax	tax	NOUN
ftr-467	356	32	that	that	PRON
ftr-467	356	33	a	a	DET
ftr-467	356	34	paid	pay	VERB
ftr-467	356	35	on	on	ADP
ftr-467	356	36	1/1/1	1/1/1	NUM
ftr-467	356	37	.	.	PUNCT
ftr-467	357	1	in	in	ADP
ftr-467	357	2	other	other	ADJ
ftr-467	357	3	words	word	NOUN
ftr-467	357	4	,	,	PUNCT
ftr-467	357	5	when	when	SCONJ
ftr-467	357	6	the	the	DET
ftr-467	357	7	$	$	SYM
ftr-467	357	8	16.67	16.67	NUM
ftr-467	357	9	interest	interest	NOUN
ftr-467	357	10	expense	expense	NOUN
ftr-467	357	11	deduction	deduction	NOUN
ftr-467	357	12	is	be	AUX
ftr-467	357	13	combined	combine	VERB
ftr-467	357	14	with	with	ADP
ftr-467	357	15	the	the	DET
ftr-467	357	16	$	$	SYM
ftr-467	357	17	166.67	166.67	NUM
ftr-467	357	18	principal	principal	ADJ
ftr-467	357	19	deduction	deduction	NOUN
ftr-467	357	20	on	on	ADP
ftr-467	357	21	1/1/2	1/1/2	NUM
ftr-467	357	22	,	,	PUNCT
ftr-467	357	23	the	the	DET
ftr-467	357	24	effect	effect	NOUN
ftr-467	357	25	is	be	AUX
ftr-467	357	26	a	a	DET
ftr-467	357	27	recovery	recovery	NOUN
ftr-467	357	28	by	by	ADP
ftr-467	357	29	a	a	PRON
ftr-467	357	30	of	of	ADP
ftr-467	357	31	the	the	DET
ftr-467	357	32	1/1/1	1/1/1	NUM
ftr-467	357	33	tax	tax	NOUN
ftr-467	357	34	paid	pay	VERB
ftr-467	357	35	on	on	ADP
ftr-467	357	36	the	the	DET
ftr-467	357	37	loan	loan	NOUN
ftr-467	357	38	proceeds	proceed	NOUN
ftr-467	357	39	.	.	PUNCT
ftr-467	358	1	this	this	PRON
ftr-467	358	2	is	be	AUX
ftr-467	358	3	a	a	DET
ftr-467	358	4	correct	correct	ADJ
ftr-467	358	5	outcome	outcome	NOUN
ftr-467	358	6	because	because	SCONJ
ftr-467	358	7	the	the	DET
ftr-467	358	8	borrowed	borrow	VERB
ftr-467	358	9	money	money	NOUN
ftr-467	358	10	was	be	AUX
ftr-467	358	11	not	not	PART
ftr-467	358	12	an	an	DET
ftr-467	358	13	accession	accession	NOUN
ftr-467	358	14	to	to	ADP
ftr-467	358	15	wealth	wealth	NOUN
ftr-467	358	16	that	that	PRON
ftr-467	358	17	triggers	trigger	VERB
ftr-467	358	18	an	an	DET
ftr-467	358	19	shs	shs	NOUN
ftr-467	358	20	tax	tax	NOUN
ftr-467	358	21	.	.	PUNCT
ftr-467	359	1	but	but	CCONJ
ftr-467	359	2	this	this	PRON
ftr-467	359	3	means	mean	VERB
ftr-467	359	4	that	that	SCONJ
ftr-467	359	5	a	a	PRON
ftr-467	359	6	's	's	PART
ftr-467	359	7	1/1/2	1/1/2	NUM
ftr-467	359	8	$	$	SYM
ftr-467	359	9	16.67	16.67	NUM
ftr-467	359	10	interest	interest	NOUN
ftr-467	359	11	expense	expense	NOUN
ftr-467	359	12	has	have	AUX
ftr-467	359	13	been	be	AUX
ftr-467	359	14	"	"	PUNCT
ftr-467	359	15	used	use	VERB
ftr-467	359	16	up	up	ADP
ftr-467	359	17	"	"	PUNCT
ftr-467	359	18	in	in	ADP
ftr-467	359	19	correcting	correct	VERB
ftr-467	359	20	for	for	ADP
ftr-467	359	21	the	the	DET
ftr-467	359	22	1/1/1	1/1/1	NUM
ftr-467	359	23	taxation	taxation	NOUN
ftr-467	359	24	of	of	ADP
ftr-467	359	25	the	the	DET
ftr-467	359	26	borrowed	borrow	VERB
ftr-467	359	27	money	money	NOUN
ftr-467	359	28	.	.	PUNCT
ftr-467	360	1	there	there	PRON
ftr-467	360	2	is	be	VERB
ftr-467	360	3	nothing	nothing	PRON
ftr-467	360	4	left	leave	VERB
ftr-467	360	5	to	to	PART
ftr-467	360	6	offset	offset	VERB
ftr-467	360	7	a	a	DET
ftr-467	360	8	's	's	PART
ftr-467	360	9	1/1/2	1/1/2	NUM
ftr-467	360	10	bond	bond	NOUN
ftr-467	360	11	interest	interest	NOUN
ftr-467	360	12	receipt	receipt	NOUN
ftr-467	360	13	.	.	PUNCT
ftr-467	361	1	thus	thus	ADV
ftr-467	361	2	,	,	PUNCT
ftr-467	361	3	a	a	PRON
ftr-467	361	4	is	be	AUX
ftr-467	361	5	facing	face	VERB
ftr-467	361	6	a	a	DET
ftr-467	361	7	40	40	NUM
ftr-467	361	8	%	%	NOUN
ftr-467	361	9	tax	tax	NOUN
ftr-467	361	10	on	on	ADP
ftr-467	361	11	$	$	SYM
ftr-467	361	12	10	10	NUM
ftr-467	361	13	of	of	ADP
ftr-467	361	14	interest	interest	NOUN
ftr-467	361	15	income	income	NOUN
ftr-467	361	16	from	from	ADP
ftr-467	361	17	an	an	DET
ftr-467	361	18	investment	investment	NOUN
ftr-467	361	19	that	that	PRON
ftr-467	361	20	yielded	yield	VERB
ftr-467	361	21	no	no	DET
ftr-467	361	22	economic	economic	ADJ
ftr-467	361	23	gain	gain	NOUN
ftr-467	361	24	.	.	PUNCT
ftr-467	362	1	the	the	DET
ftr-467	362	2	path	path	NOUN
ftr-467	362	3	to	to	ADP
ftr-467	362	4	the	the	DET
ftr-467	362	5	correct	correct	ADJ
ftr-467	362	6	tax	tax	NOUN
ftr-467	362	7	result	result	NOUN
ftr-467	362	8	is	be	AUX
ftr-467	362	9	to	to	PART
ftr-467	362	10	allocate	allocate	VERB
ftr-467	362	11	the	the	DET
ftr-467	362	12	$	$	SYM
ftr-467	362	13	16.67	16.67	NUM
ftr-467	362	14	of	of	ADP
ftr-467	362	15	1/1/2	1/1/2	NUM
ftr-467	362	16	interest	interest	NOUN
ftr-467	362	17	expense	expense	NOUN
ftr-467	362	18	between	between	ADP
ftr-467	362	19	the	the	DET
ftr-467	362	20	$	$	SYM
ftr-467	362	21	66.67	66.67	NUM
ftr-467	362	22	of	of	ADP
ftr-467	362	23	1/1/1	1/1/1	NUM
ftr-467	362	24	debt	debt	NOUN
ftr-467	362	25	that	that	PRON
ftr-467	362	26	was	be	AUX
ftr-467	362	27	used	use	VERB
ftr-467	362	28	to	to	PART
ftr-467	362	29	fund	fund	VERB
ftr-467	362	30	the	the	DET
ftr-467	362	31	1/1/1	1/1/1	NUM
ftr-467	362	32	tax	tax	NOUN
ftr-467	362	33	payment	payment	NOUN
ftr-467	362	34	and	and	CCONJ
ftr-467	362	35	the	the	DET
ftr-467	362	36	$	$	SYM
ftr-467	362	37	100	100	NUM
ftr-467	362	38	of	of	ADP
ftr-467	362	39	debt	debt	NOUN
ftr-467	362	40	that	that	PRON
ftr-467	362	41	was	be	AUX
ftr-467	362	42	invested	invest	VERB
ftr-467	362	43	in	in	ADP
ftr-467	362	44	the	the	DET
ftr-467	362	45	bond	bond	NOUN
ftr-467	362	46	.	.	PUNCT
ftr-467	363	1	assuming	assume	VERB
ftr-467	363	2	that	that	SCONJ
ftr-467	363	3	federal	federal	ADJ
ftr-467	363	4	income	income	NOUN
ftr-467	363	5	tax	tax	NOUN
ftr-467	363	6	payments	payment	NOUN
ftr-467	363	7	would	would	AUX
ftr-467	363	8	be	be	AUX
ftr-467	363	9	nondeductible	nondeductible	ADJ
ftr-467	363	10	under	under	ADP
ftr-467	363	11	this	this	DET
ftr-467	363	12	shs	shs	NOUN
ftr-467	363	13	regime	regime	NOUN
ftr-467	363	14	,	,	PUNCT
ftr-467	363	15	no	no	DET
ftr-467	363	16	deduction	deduction	NOUN
ftr-467	363	17	should	should	AUX
ftr-467	363	18	be	be	AUX
ftr-467	363	19	allowed	allow	VERB
ftr-467	363	20	for	for	ADP
ftr-467	363	21	the	the	DET
ftr-467	363	22	$	$	SYM
ftr-467	363	23	6.67	6.67	NUM
ftr-467	363	24	of	of	ADP
ftr-467	363	25	1/1/2	1/1/2	NUM
ftr-467	363	26	interest	interest	NOUN
ftr-467	363	27	expense	expense	NOUN
ftr-467	363	28	allocable	allocable	ADJ
ftr-467	363	29	to	to	ADP
ftr-467	363	30	the	the	DET
ftr-467	363	31	$	$	SYM
ftr-467	363	32	66.67	66.67	NUM
ftr-467	363	33	of	of	ADP
ftr-467	363	34	debt	debt	NOUN
ftr-467	363	35	that	that	PRON
ftr-467	363	36	funded	fund	VERB
ftr-467	363	37	the	the	DET
ftr-467	363	38	1/1/1	1/1/1	NUM
ftr-467	363	39	tax	tax	NOUN
ftr-467	363	40	payment	payment	NOUN
ftr-467	363	41	.	.	PUNCT
ftr-467	364	1	the	the	DET
ftr-467	364	2	$	$	SYM
ftr-467	364	3	10	10	NUM
ftr-467	364	4	of	of	ADP
ftr-467	364	5	1/1/2	1/1/2	NUM
ftr-467	364	6	interest	interest	NOUN
ftr-467	364	7	expense	expense	NOUN
ftr-467	364	8	allocable	allocable	ADJ
ftr-467	364	9	to	to	ADP
ftr-467	364	10	the	the	DET
ftr-467	364	11	$	$	SYM
ftr-467	364	12	100	100	NUM
ftr-467	364	13	of	of	ADP
ftr-467	364	14	borrowed	borrow	VERB
ftr-467	364	15	money	money	NOUN
ftr-467	364	16	invested	invest	VERB
ftr-467	364	17	in	in	ADP
ftr-467	364	18	the	the	DET
ftr-467	364	19	bond	bond	NOUN
ftr-467	364	20	should	should	AUX
ftr-467	364	21	,	,	PUNCT
ftr-467	364	22	however	however	ADV
ftr-467	364	23	,	,	PUNCT
ftr-467	364	24	be	be	AUX
ftr-467	364	25	deducted	deduct	VERB
ftr-467	364	26	a	a	DET
ftr-467	364	27	second	second	ADJ
ftr-467	364	28	time	time	NOUN
ftr-467	364	29	.	.	PUNCT
ftr-467	365	1	this	this	DET
ftr-467	365	2	partial	partial	ADJ
ftr-467	365	3	double	double	ADJ
ftr-467	365	4	deduction	deduction	NOUN
ftr-467	365	5	will	will	AUX
ftr-467	365	6	exactly	exactly	ADV
ftr-467	365	7	offset	offset	VERB
ftr-467	365	8	the	the	DET
ftr-467	365	9	$	$	SYM
ftr-467	365	10	10	10	NUM
ftr-467	365	11	of	of	ADP
ftr-467	365	12	1/1/2	1/1/2	NUM
ftr-467	365	13	interest	interest	NOUN
ftr-467	365	14	income	income	NOUN
ftr-467	365	15	and	and	CCONJ
ftr-467	365	16	leave	leave	VERB
ftr-467	365	17	a	a	PRON
ftr-467	365	18	with	with	ADP
ftr-467	365	19	neither	neither	CCONJ
ftr-467	365	20	a	a	DET
ftr-467	365	21	tax	tax	NOUN
ftr-467	365	22	gain	gain	NOUN
ftr-467	365	23	nor	nor	CCONJ
ftr-467	365	24	loss	loss	NOUN
ftr-467	365	25	on	on	ADP
ftr-467	365	26	an	an	DET
ftr-467	365	27	investment	investment	NOUN
ftr-467	365	28	that	that	PRON
ftr-467	365	29	was	be	AUX
ftr-467	365	30	an	an	DET
ftr-467	365	31	economic	economic	ADJ
ftr-467	365	32	wash	wash	NOUN
ftr-467	365	33	.	.	PUNCT
ftr-467	366	1	as	as	SCONJ
ftr-467	366	2	example	example	NOUN
ftr-467	366	3	7	7	NUM
ftr-467	366	4	illustrates	illustrate	VERB
ftr-467	366	5	,	,	PUNCT
ftr-467	366	6	if	if	SCONJ
ftr-467	366	7	we	we	PRON
ftr-467	366	8	make	make	VERB
ftr-467	366	9	a	a	PRON
ftr-467	366	10	include	include	VERB
ftr-467	366	11	her	her	PRON
ftr-467	366	12	borrowing	borrowing	NOUN
ftr-467	366	13	on	on	ADP
ftr-467	366	14	the	the	DET
ftr-467	366	15	front	front	ADJ
ftr-467	366	16	end	end	NOUN
ftr-467	366	17	,	,	PUNCT
ftr-467	366	18	we	we	PRON
ftr-467	366	19	can	can	AUX
ftr-467	366	20	get	get	VERB
ftr-467	366	21	her	she	PRON
ftr-467	366	22	to	to	ADP
ftr-467	366	23	the	the	DET
ftr-467	366	24	correct	correct	ADJ
ftr-467	366	25	shs	shs	NOUN
ftr-467	366	26	results	result	NOUN
ftr-467	366	27	by	by	ADP
ftr-467	366	28	allowing	allow	VERB
ftr-467	366	29	a	a	DET
ftr-467	366	30	deduction	deduction	NOUN
ftr-467	366	31	on	on	ADP
ftr-467	366	32	the	the	DET
ftr-467	366	33	back	back	ADJ
ftr-467	366	34	end	end	NOUN
ftr-467	366	35	for	for	ADP
ftr-467	366	36	her	her	PRON
ftr-467	366	37	principal	principal	ADJ
ftr-467	366	38	payment	payment	NOUN
ftr-467	366	39	plus	plus	CCONJ
ftr-467	366	40	a	a	DET
ftr-467	366	41	partial	partial	ADJ
ftr-467	366	42	double	double	ADJ
ftr-467	366	43	deduction	deduction	NOUN
ftr-467	366	44	of	of	ADP
ftr-467	366	45	her	her	PRON
ftr-467	366	46	interest	interest	NOUN
ftr-467	366	47	expense	expense	NOUN
ftr-467	366	48	.	.	PUNCT
ftr-467	367	1	stated	state	VERB
ftr-467	367	2	differently	differently	ADV
ftr-467	367	3	,	,	PUNCT
ftr-467	367	4	it	it	PRON
ftr-467	367	5	is	be	AUX
ftr-467	367	6	possible	possible	ADJ
ftr-467	367	7	to	to	PART
ftr-467	367	8	operate	operate	VERB
ftr-467	367	9	an	an	DET
ftr-467	367	10	shs	shs	NOUN
ftr-467	367	11	tax	tax	NOUN
ftr-467	367	12	regime	regime	NOUN
ftr-467	367	13	which	which	PRON
ftr-467	367	14	requires	require	VERB
ftr-467	367	15	that	that	SCONJ
ftr-467	367	16	borrowed	borrow	VERB
ftr-467	367	17	amounts	amount	NOUN
ftr-467	367	18	be	be	AUX
ftr-467	367	19	included	include	VERB
ftr-467	367	20	in	in	ADP
ftr-467	367	21	income	income	NOUN
ftr-467	367	22	.	.	PUNCT
ftr-467	368	1	this	this	DET
ftr-467	368	2	observation	observation	NOUN
ftr-467	368	3	invites	invite	VERB
ftr-467	368	4	an	an	DET
ftr-467	368	5	inquiry	inquiry	NOUN
ftr-467	368	6	into	into	ADP
ftr-467	368	7	how	how	SCONJ
ftr-467	368	8	the	the	DET
ftr-467	368	9	structure	structure	NOUN
ftr-467	368	10	of	of	ADP
ftr-467	368	11	our	our	PRON
ftr-467	368	12	current	current	ADJ
ftr-467	368	13	income	income	NOUN
ftr-467	368	14	tax	tax	NOUN
ftr-467	368	15	would	would	AUX
ftr-467	368	16	change	change	VERB
ftr-467	368	17	if	if	SCONJ
ftr-467	368	18	debtors	debtor	NOUN
ftr-467	368	19	were	be	AUX
ftr-467	368	20	required	require	VERB
ftr-467	368	21	to	to	PART
ftr-467	368	22	include	include	VERB
ftr-467	368	23	borrowed	borrow	VERB
ftr-467	368	24	funds	fund	NOUN
ftr-467	368	25	in	in	ADP
ftr-467	368	26	gross	gross	ADJ
ftr-467	368	27	income	income	NOUN
ftr-467	368	28	but	but	CCONJ
ftr-467	368	29	that	that	PRON
ftr-467	368	30	is	be	AUX
ftr-467	368	31	a	a	DET
ftr-467	368	32	complex	complex	ADJ
ftr-467	368	33	matter	matter	NOUN
ftr-467	368	34	beyond	beyond	ADP
ftr-467	368	35	the	the	DET
ftr-467	368	36	scope	scope	NOUN
ftr-467	368	37	of	of	ADP
ftr-467	368	38	this	this	DET
ftr-467	368	39	article	article	NOUN
ftr-467	368	40	.	.	PUNCT
ftr-467	369	1	for	for	ADP
ftr-467	369	2	present	present	ADJ
ftr-467	369	3	purposes	purpose	NOUN
ftr-467	369	4	,	,	PUNCT
ftr-467	369	5	the	the	DET
ftr-467	369	6	principal	principal	ADJ
ftr-467	369	7	role	role	NOUN
ftr-467	369	8	of	of	ADP
ftr-467	369	9	example	example	NOUN
ftr-467	369	10	7	7	NUM
ftr-467	369	11	is	be	AUX
ftr-467	369	12	to	to	PART
ftr-467	369	13	emphasize	emphasize	VERB
ftr-467	369	14	that	that	SCONJ
ftr-467	369	15	an	an	DET
ftr-467	369	16	interest	interest	NOUN
ftr-467	369	17	expense	expense	NOUN
ftr-467	369	18	deduction	deduction	NOUN
ftr-467	369	19	can	can	AUX
ftr-467	369	20	serve	serve	VERB
ftr-467	369	21	two	two	NUM
ftr-467	369	22	discrete	discrete	ADJ
ftr-467	369	23	functions	function	NOUN
ftr-467	369	24	-	-	PUNCT
ftr-467	369	25	it	it	PRON
ftr-467	369	26	can	can	AUX
ftr-467	369	27	be	be	AUX
ftr-467	369	28	part	part	NOUN
ftr-467	369	29	of	of	ADP
ftr-467	369	30	an	an	DET
ftr-467	369	31	adjustment	adjustment	NOUN
ftr-467	369	32	that	that	PRON
ftr-467	369	33	removes	remove	VERB
ftr-467	369	34	previously	previously	ADV
ftr-467	369	35	-	-	PUNCT
ftr-467	369	36	included	include	VERB
ftr-467	369	37	debt	debt	NOUN
ftr-467	369	38	from	from	ADP
ftr-467	369	39	the	the	DET
ftr-467	369	40	tax	tax	NOUN
ftr-467	369	41	base	base	NOUN
ftr-467	369	42	[	[	X
ftr-467	369	43	vol	vol	NOUN
ftr-467	369	44	3:8	3:8	NUM
ftr-467	369	45	disparate	disparate	ADJ
ftr-467	369	46	treatment	treatment	NOUN
ftr-467	369	47	of	of	ADP
ftr-467	369	48	business	business	NOUN
ftr-467	369	49	&	&	CCONJ
ftr-467	369	50	investment	investment	NOUN
ftr-467	369	51	expense	expense	NOUN
ftr-467	369	52	interest	interest	NOUN
ftr-467	369	53	and	and	CCONJ
ftr-467	369	54	it	it	PRON
ftr-467	369	55	can	can	AUX
ftr-467	369	56	be	be	AUX
ftr-467	369	57	a	a	DET
ftr-467	369	58	device	device	NOUN
ftr-467	369	59	for	for	ADP
ftr-467	369	60	reducing	reduce	VERB
ftr-467	369	61	gross	gross	ADJ
ftr-467	369	62	income	income	NOUN
ftr-467	369	63	to	to	ADP
ftr-467	369	64	net	net	ADJ
ftr-467	369	65	income	income	NOUN
ftr-467	369	66	.	.	PUNCT
ftr-467	370	1	if	if	SCONJ
ftr-467	370	2	a	a	DET
ftr-467	370	3	particular	particular	ADJ
ftr-467	370	4	tax	tax	NOUN
ftr-467	370	5	regime	regime	NOUN
ftr-467	370	6	requires	require	VERB
ftr-467	370	7	the	the	DET
ftr-467	370	8	performance	performance	NOUN
ftr-467	370	9	of	of	ADP
ftr-467	370	10	both	both	DET
ftr-467	370	11	functions	function	NOUN
ftr-467	370	12	,	,	PUNCT
ftr-467	370	13	then	then	ADV
ftr-467	370	14	example	example	NOUN
ftr-467	370	15	7	7	NUM
ftr-467	370	16	also	also	ADV
ftr-467	370	17	shows	show	VERB
ftr-467	370	18	that	that	SCONJ
ftr-467	370	19	a	a	DET
ftr-467	370	20	partial	partial	ADJ
ftr-467	370	21	double	double	ADJ
ftr-467	370	22	deduction	deduction	NOUN
ftr-467	370	23	for	for	ADP
ftr-467	370	24	business	business	NOUN
ftr-467	370	25	and	and	CCONJ
ftr-467	370	26	investment	investment	NOUN
ftr-467	370	27	interest	interest	NOUN
ftr-467	370	28	outlays	outlay	NOUN
ftr-467	370	29	is	be	AUX
ftr-467	370	30	appropriate	appropriate	ADJ
ftr-467	370	31	.	.	PUNCT
ftr-467	371	1	ix	ix	X
ftr-467	371	2	.	.	PUNCT
ftr-467	372	1	conclusion	conclusion	NOUN
ftr-467	372	2	the	the	DET
ftr-467	372	3	cash	cash	NOUN
ftr-467	372	4	-	-	PUNCT
ftr-467	372	5	flow	flow	NOUN
ftr-467	372	6	consumption	consumption	NOUN
ftr-467	372	7	tax	tax	NOUN
ftr-467	372	8	and	and	CCONJ
ftr-467	372	9	the	the	DET
ftr-467	372	10	shs	shs	PROPN
ftr-467	372	11	income	income	NOUN
ftr-467	372	12	tax	tax	NOUN
ftr-467	372	13	employ	employ	NOUN
ftr-467	372	14	seemingly	seemingly	ADV
ftr-467	372	15	conflicting	conflicting	ADJ
ftr-467	372	16	approaches	approach	NOUN
ftr-467	372	17	to	to	ADP
ftr-467	372	18	the	the	DET
ftr-467	372	19	deduction	deduction	NOUN
ftr-467	372	20	of	of	ADP
ftr-467	372	21	business	business	NOUN
ftr-467	372	22	and	and	CCONJ
ftr-467	372	23	investment	investment	NOUN
ftr-467	372	24	interest	interest	NOUN
ftr-467	372	25	expense	expense	NOUN
ftr-467	372	26	.	.	PUNCT
ftr-467	373	1	to	to	PART
ftr-467	373	2	be	be	AUX
ftr-467	373	3	specific	specific	ADJ
ftr-467	373	4	,	,	PUNCT
ftr-467	373	5	the	the	DET
ftr-467	373	6	cash	cash	NOUN
ftr-467	373	7	-	-	PUNCT
ftr-467	373	8	flow	flow	NOUN
ftr-467	373	9	regime	regime	NOUN
ftr-467	373	10	allows	allow	VERB
ftr-467	373	11	a	a	DET
ftr-467	373	12	deduction	deduction	NOUN
ftr-467	373	13	for	for	ADP
ftr-467	373	14	such	such	ADJ
ftr-467	373	15	interest	interest	NOUN
ftr-467	373	16	only	only	ADV
ftr-467	373	17	if	if	SCONJ
ftr-467	373	18	the	the	DET
ftr-467	373	19	related	related	ADJ
ftr-467	373	20	debt	debt	NOUN
ftr-467	373	21	is	be	AUX
ftr-467	373	22	included	include	VERB
ftr-467	373	23	in	in	ADP
ftr-467	373	24	the	the	DET
ftr-467	373	25	tax	tax	NOUN
ftr-467	373	26	base	base	NOUN
ftr-467	373	27	whereas	whereas	SCONJ
ftr-467	373	28	business	business	NOUN
ftr-467	373	29	and	and	CCONJ
ftr-467	373	30	investment	investment	NOUN
ftr-467	373	31	interest	interest	NOUN
ftr-467	373	32	is	be	AUX
ftr-467	373	33	always	always	ADV
ftr-467	373	34	deductible	deductible	ADJ
ftr-467	373	35	under	under	ADP
ftr-467	373	36	an	an	DET
ftr-467	373	37	shs	shs	NOUN
ftr-467	373	38	tax	tax	NOUN
ftr-467	373	39	even	even	ADV
ftr-467	373	40	though	though	SCONJ
ftr-467	373	41	the	the	DET
ftr-467	373	42	related	related	ADJ
ftr-467	373	43	debt	debt	NOUN
ftr-467	373	44	is	be	AUX
ftr-467	373	45	never	never	ADV
ftr-467	373	46	part	part	NOUN
ftr-467	373	47	of	of	ADP
ftr-467	373	48	the	the	DET
ftr-467	373	49	base	base	NOUN
ftr-467	373	50	(	(	PUNCT
ftr-467	373	51	unless	unless	SCONJ
ftr-467	373	52	the	the	DET
ftr-467	373	53	debt	debt	NOUN
ftr-467	373	54	is	be	AUX
ftr-467	373	55	bogus	bogus	ADJ
ftr-467	373	56	or	or	CCONJ
ftr-467	373	57	is	be	AUX
ftr-467	373	58	ultimately	ultimately	ADV
ftr-467	373	59	canceled	cancel	VERB
ftr-467	373	60	)	)	PUNCT
ftr-467	373	61	.	.	PUNCT
ftr-467	374	1	the	the	DET
ftr-467	374	2	apparent	apparent	ADJ
ftr-467	374	3	conflict	conflict	NOUN
ftr-467	374	4	is	be	AUX
ftr-467	374	5	,	,	PUNCT
ftr-467	374	6	however	however	ADV
ftr-467	374	7	,	,	PUNCT
ftr-467	374	8	deceptive	deceptive	ADJ
ftr-467	374	9	because	because	SCONJ
ftr-467	374	10	the	the	DET
ftr-467	374	11	interest	interest	NOUN
ftr-467	374	12	expense	expense	NOUN
ftr-467	374	13	deduction	deduction	NOUN
ftr-467	374	14	serves	serve	VERB
ftr-467	374	15	different	different	ADJ
ftr-467	374	16	functions	function	NOUN
ftr-467	374	17	in	in	ADP
ftr-467	374	18	these	these	DET
ftr-467	374	19	two	two	NUM
ftr-467	374	20	different	different	ADJ
ftr-467	374	21	taxing	tax	VERB
ftr-467	374	22	regimes	regime	NOUN
ftr-467	374	23	.	.	PUNCT
ftr-467	375	1	in	in	ADP
ftr-467	375	2	the	the	DET
ftr-467	375	3	cash	cash	NOUN
ftr-467	375	4	-	-	PUNCT
ftr-467	375	5	flow	flow	NOUN
ftr-467	375	6	system	system	NOUN
ftr-467	375	7	,	,	PUNCT
ftr-467	375	8	business	business	NOUN
ftr-467	375	9	and	and	CCONJ
ftr-467	375	10	investment	investment	NOUN
ftr-467	375	11	capital	capital	NOUN
ftr-467	375	12	income	income	NOUN
ftr-467	375	13	is	be	AUX
ftr-467	375	14	wholly	wholly	ADV
ftr-467	375	15	excluded	exclude	VERB
ftr-467	375	16	from	from	ADP
ftr-467	375	17	the	the	DET
ftr-467	375	18	tax	tax	NOUN
ftr-467	375	19	base	base	NOUN
ftr-467	375	20	with	with	ADP
ftr-467	375	21	the	the	DET
ftr-467	375	22	result	result	NOUN
ftr-467	375	23	that	that	SCONJ
ftr-467	375	24	a	a	DET
ftr-467	375	25	deduction	deduction	NOUN
ftr-467	375	26	for	for	ADP
ftr-467	375	27	related	related	ADJ
ftr-467	375	28	interest	interest	NOUN
ftr-467	375	29	expense	expense	NOUN
ftr-467	375	30	is	be	AUX
ftr-467	375	31	not	not	PART
ftr-467	375	32	required	require	VERB
ftr-467	375	33	to	to	PART
ftr-467	375	34	arrive	arrive	VERB
ftr-467	375	35	at	at	ADP
ftr-467	375	36	a	a	DET
ftr-467	375	37	net	net	ADJ
ftr-467	375	38	taxable	taxable	ADJ
ftr-467	375	39	amount	amount	NOUN
ftr-467	375	40	.	.	PUNCT
ftr-467	376	1	instead	instead	ADV
ftr-467	376	2	,	,	PUNCT
ftr-467	376	3	the	the	DET
ftr-467	376	4	cash	cash	NOUN
ftr-467	376	5	-	-	PUNCT
ftr-467	376	6	flow	flow	NOUN
ftr-467	376	7	consumption	consumption	NOUN
ftr-467	376	8	tax	tax	NOUN
ftr-467	376	9	employs	employ	VERB
ftr-467	376	10	an	an	DET
ftr-467	376	11	interest	interest	NOUN
ftr-467	376	12	expense	expense	NOUN
ftr-467	376	13	deduction	deduction	NOUN
ftr-467	376	14	as	as	ADP
ftr-467	376	15	part	part	NOUN
ftr-467	376	16	of	of	ADP
ftr-467	376	17	an	an	DET
ftr-467	376	18	adjustment	adjustment	NOUN
ftr-467	376	19	mechanism	mechanism	NOUN
ftr-467	376	20	that	that	PRON
ftr-467	376	21	removes	remove	VERB
ftr-467	376	22	previously	previously	ADV
ftr-467	376	23	included	include	VERB
ftr-467	376	24	borrowings	borrowing	NOUN
ftr-467	376	25	from	from	ADP
ftr-467	376	26	the	the	DET
ftr-467	376	27	tax	tax	NOUN
ftr-467	376	28	base	base	NOUN
ftr-467	376	29	.	.	PUNCT
ftr-467	377	1	thus	thus	ADV
ftr-467	377	2	,	,	PUNCT
ftr-467	377	3	an	an	DET
ftr-467	377	4	interest	interest	NOUN
ftr-467	377	5	deduction	deduction	NOUN
ftr-467	377	6	is	be	AUX
ftr-467	377	7	not	not	PART
ftr-467	377	8	appropriate	appropriate	ADJ
ftr-467	377	9	under	under	ADP
ftr-467	377	10	a	a	DET
ftr-467	377	11	cash	cash	NOUN
ftr-467	377	12	-	-	PUNCT
ftr-467	377	13	flow	flow	NOUN
ftr-467	377	14	regime	regime	NOUN
ftr-467	377	15	unless	unless	SCONJ
ftr-467	377	16	the	the	DET
ftr-467	377	17	related	related	ADJ
ftr-467	377	18	debt	debt	NOUN
ftr-467	377	19	was	be	AUX
ftr-467	377	20	part	part	NOUN
ftr-467	377	21	of	of	ADP
ftr-467	377	22	the	the	DET
ftr-467	377	23	base	base	NOUN
ftr-467	377	24	at	at	ADP
ftr-467	377	25	an	an	DET
ftr-467	377	26	earlier	early	ADJ
ftr-467	377	27	time	time	NOUN
ftr-467	377	28	.	.	PUNCT
ftr-467	378	1	by	by	ADP
ftr-467	378	2	contrast	contrast	NOUN
ftr-467	378	3	,	,	PUNCT
ftr-467	378	4	an	an	DET
ftr-467	378	5	shs	shs	NOUN
ftr-467	378	6	tax	tax	NOUN
ftr-467	378	7	always	always	ADV
ftr-467	378	8	excludes	exclude	VERB
ftr-467	378	9	borrowed	borrow	VERB
ftr-467	378	10	amounts	amount	NOUN
ftr-467	378	11	from	from	ADP
ftr-467	378	12	its	its	PRON
ftr-467	378	13	base	base	NOUN
ftr-467	378	14	so	so	SCONJ
ftr-467	378	15	that	that	SCONJ
ftr-467	378	16	no	no	DET
ftr-467	378	17	interest	interest	NOUN
ftr-467	378	18	expense	expense	NOUN
ftr-467	378	19	deduction	deduction	NOUN
ftr-467	378	20	is	be	AUX
ftr-467	378	21	necessary	necessary	ADJ
ftr-467	378	22	to	to	PART
ftr-467	378	23	assist	assist	VERB
ftr-467	378	24	in	in	ADP
ftr-467	378	25	canceling	cancel	VERB
ftr-467	378	26	the	the	DET
ftr-467	378	27	prior	prior	ADJ
ftr-467	378	28	inclusion	inclusion	NOUN
ftr-467	378	29	of	of	ADP
ftr-467	378	30	borrowed	borrow	VERB
ftr-467	378	31	sums	sum	NOUN
ftr-467	378	32	.	.	PUNCT
ftr-467	379	1	but	but	CCONJ
ftr-467	379	2	an	an	DET
ftr-467	379	3	shs	shs	NOUN
ftr-467	379	4	regime	regime	NOUN
ftr-467	379	5	invariably	invariably	ADV
ftr-467	379	6	includes	include	VERB
ftr-467	379	7	business	business	NOUN
ftr-467	379	8	and	and	CCONJ
ftr-467	379	9	investment	investment	NOUN
ftr-467	379	10	income	income	NOUN
ftr-467	379	11	in	in	ADP
ftr-467	379	12	the	the	DET
ftr-467	379	13	base	base	NOUN
ftr-467	379	14	.	.	PUNCT
ftr-467	380	1	consequently	consequently	ADV
ftr-467	380	2	,	,	PUNCT
ftr-467	380	3	an	an	DET
ftr-467	380	4	shs	shs	NOUN
ftr-467	380	5	deduction	deduction	NOUN
ftr-467	380	6	for	for	ADP
ftr-467	380	7	business	business	NOUN
ftr-467	380	8	and	and	CCONJ
ftr-467	380	9	investment	investment	NOUN
ftr-467	380	10	interest	interest	NOUN
ftr-467	380	11	expense	expense	NOUN
ftr-467	380	12	is	be	AUX
ftr-467	380	13	required	require	VERB
ftr-467	380	14	to	to	PART
ftr-467	380	15	reduce	reduce	VERB
ftr-467	380	16	related	related	ADJ
ftr-467	380	17	gross	gross	ADJ
ftr-467	380	18	income	income	NOUN
ftr-467	380	19	to	to	ADP
ftr-467	380	20	a	a	DET
ftr-467	380	21	net	net	ADJ
ftr-467	380	22	amount	amount	NOUN
ftr-467	380	23	even	even	ADV
ftr-467	380	24	though	though	SCONJ
ftr-467	380	25	the	the	DET
ftr-467	380	26	debt	debt	NOUN
ftr-467	380	27	which	which	PRON
ftr-467	380	28	generated	generate	VERB
ftr-467	380	29	the	the	DET
ftr-467	380	30	interest	interest	NOUN
ftr-467	380	31	outlay	outlay	NOUN
ftr-467	380	32	was	be	AUX
ftr-467	380	33	not	not	PART
ftr-467	380	34	a	a	DET
ftr-467	380	35	previously	previously	ADV
ftr-467	380	36	included	include	VERB
ftr-467	380	37	item	item	NOUN
ftr-467	380	38	.	.	PUNCT
ftr-467	381	1	this	this	PRON
ftr-467	381	2	illustrates	illustrate	VERB
ftr-467	381	3	the	the	DET
ftr-467	381	4	point	point	NOUN
ftr-467	381	5	that	that	SCONJ
ftr-467	381	6	the	the	DET
ftr-467	381	7	propriety	propriety	NOUN
ftr-467	381	8	of	of	ADP
ftr-467	381	9	an	an	DET
ftr-467	381	10	interest	interest	NOUN
ftr-467	381	11	expense	expense	NOUN
ftr-467	381	12	deduction	deduction	NOUN
ftr-467	381	13	depends	depend	VERB
ftr-467	381	14	on	on	ADP
ftr-467	381	15	the	the	DET
ftr-467	381	16	role	role	NOUN
ftr-467	381	17	which	which	PRON
ftr-467	381	18	is	be	AUX
ftr-467	381	19	assigned	assign	VERB
ftr-467	381	20	to	to	ADP
ftr-467	381	21	the	the	DET
ftr-467	381	22	deduction	deduction	NOUN
ftr-467	381	23	in	in	ADP
ftr-467	381	24	the	the	DET
ftr-467	381	25	particular	particular	ADJ
ftr-467	381	26	tax	tax	NOUN
ftr-467	381	27	system	system	NOUN
ftr-467	381	28	.	.	PUNCT
ftr-467	381	29	19971	19971	NUM