id	sid	tid	token	lemma	pos
ftr-468	1	1	florida	florida	PROPN
ftr-468	1	2	tax	tax	PROPN
ftr-468	1	3	review	review	NOUN
ftr-468	1	4	volume	volume	NOUN
ftr-468	1	5	3	3	NUM
ftr-468	1	6	1997	1997	NUM
ftr-468	1	7	number	number	NOUN
ftr-468	1	8	9	9	NUM
ftr-468	1	9	creating	create	VERB
ftr-468	1	10	complex	complex	ADJ
ftr-468	1	11	monsters	monster	NOUN
ftr-468	1	12	:	:	PUNCT
ftr-468	1	13	joint	joint	ADJ
ftr-468	1	14	operating	operating	NOUN
ftr-468	1	15	agreements	agreement	NOUN
ftr-468	1	16	and	and	CCONJ
ftr-468	1	17	the	the	DET
ftr-468	1	18	logical	logical	ADJ
ftr-468	1	19	invalidity	invalidity	NOUN
ftr-468	1	20	of	of	ADP
ftr-468	1	21	treasury	treasury	PROPN
ftr-468	1	22	regulation	regulation	NOUN
ftr-468	1	23	1.502	1.502	NUM
ftr-468	1	24	-	-	SYM
ftr-468	1	25	1(b	1(b	NUM
ftr-468	1	26	)	)	PUNCT
ftr-468	1	27	darr.ll	darr.ll	PROPN
ftr-468	1	28	k.	k.	PROPN
ftr-468	1	29	jones	jones	PROPN
ftr-468	1	30	"	"	PUNCT
ftr-468	1	31	for	for	ADP
ftr-468	1	32	mckeizzie	mckeizzie	NOUN
ftr-468	1	33	i.	i.	PROPN
ftr-468	1	34	introduction	introduction	NOUN
ftr-468	1	35	................................	................................	PUNCT
ftr-468	1	36	564	564	NUM
ftr-468	1	37	ii	ii	NOUN
ftr-468	1	38	.	.	PUNCT
ftr-468	2	1	conceptualizing	conceptualize	VERB
ftr-468	2	2	joint	joint	ADJ
ftr-468	2	3	operating	operating	NOUN
ftr-468	2	4	agreements	agreement	NOUN
ftr-468	2	5	.....	.....	PUNCT
ftr-468	2	6	572	572	NUM
ftr-468	2	7	1ii	1ii	NOUN
ftr-468	2	8	.	.	PUNCT
ftr-468	3	1	the	the	DET
ftr-468	3	2	bane	bane	NOUN
ftr-468	3	3	of	of	ADP
ftr-468	3	4	complexity	complexity	NOUN
ftr-468	3	5	........................	........................	PUNCT
ftr-468	3	6	590	590	NUM
ftr-468	3	7	iv	iv	NOUN
ftr-468	3	8	.	.	PUNCT
ftr-468	4	1	the	the	DET
ftr-468	4	2	unfair	unfair	ADJ
ftr-468	4	3	competition	competition	NOUN
ftr-468	4	4	rationale	rationale	NOUN
ftr-468	4	5	..............	..............	PUNCT
ftr-468	5	1	600	600	NUM
ftr-468	5	2	v.	v.	ADP
ftr-468	5	3	conclusion	conclusion	NOUN
ftr-468	5	4	..................................	..................................	PUNCT
ftr-468	6	1	613	613	NUM
ftr-468	6	2	*	*	ADJ
ftr-468	6	3	general	general	ADJ
ftr-468	6	4	counsel	counsel	NOUN
ftr-468	6	5	,	,	PUNCT
ftr-468	6	6	columbia	columbia	PROPN
ftr-468	6	7	college	college	PROPN
ftr-468	6	8	chicago	chicago	PROPN
ftr-468	6	9	,	,	PUNCT
ftr-468	6	10	chicago	chicago	PROPN
ftr-468	6	11	,	,	PUNCT
ftr-468	6	12	illinois	illinois	PROPN
ftr-468	6	13	.	.	PUNCT
ftr-468	6	14	j.d	j.d	PROPN
ftr-468	6	15	.	.	PROPN
ftr-468	6	16	1986	1986	NUM
ftr-468	6	17	,	,	PUNCT
ftr-468	6	18	university	university	PROPN
ftr-468	6	19	of	of	ADP
ftr-468	6	20	florida	florida	PROPN
ftr-468	6	21	college	college	PROPN
ftr-468	6	22	of	of	ADP
ftr-468	6	23	law	law	NOUN
ftr-468	6	24	;	;	PUNCT
ftr-468	6	25	ll.m	ll.m	X
ftr-468	6	26	.	.	PUNCT
ftr-468	7	1	(	(	PUNCT
ftr-468	7	2	taxation	taxation	NOUN
ftr-468	7	3	)	)	PUNCT
ftr-468	7	4	1994	1994	NUM
ftr-468	7	5	.	.	PUNCT
ftr-468	8	1	university	university	PROPN
ftr-468	8	2	of	of	ADP
ftr-468	8	3	florida	florida	PROPN
ftr-468	8	4	college	college	PROPN
ftr-468	8	5	of	of	ADP
ftr-468	8	6	law	law	NOUN
ftr-468	8	7	.	.	PUNCT
ftr-468	9	1	his	his	PRON
ftr-468	9	2	tax	tax	NOUN
ftr-468	9	3	practice	practice	NOUN
ftr-468	9	4	focuses	focus	VERB
ftr-468	9	5	on	on	ADP
ftr-468	9	6	tax	tax	NOUN
ftr-468	9	7	exempt	exempt	ADJ
ftr-468	9	8	organizations	organization	NOUN
ftr-468	9	9	.	.	PUNCT
ftr-468	10	1	563	563	NUM
ftr-468	10	2	florida	florida	PROPN
ftr-468	10	3	tax	tax	PROPN
ftr-468	10	4	review	review	PROPN
ftr-468	10	5	i.	i.	NOUN
ftr-468	10	6	introduction	introduction	NOUN
ftr-468	10	7	a	a	DET
ftr-468	10	8	familiar	familiar	ADJ
ftr-468	10	9	mathematical	mathematical	ADJ
ftr-468	10	10	axiom	axiom	NOUN
ftr-468	10	11	holds	hold	VERB
ftr-468	10	12	that	that	SCONJ
ftr-468	10	13	the	the	DET
ftr-468	10	14	shortest	short	ADJ
ftr-468	10	15	distance	distance	NOUN
ftr-468	10	16	between	between	ADP
ftr-468	10	17	two	two	NUM
ftr-468	10	18	points	point	NOUN
ftr-468	10	19	is	be	AUX
ftr-468	10	20	a	a	DET
ftr-468	10	21	straight	straight	ADJ
ftr-468	10	22	line	line	NOUN
ftr-468	10	23	.	.	PUNCT
ftr-468	10	24	'	'	PUNCT
ftr-468	11	1	indeed	indeed	ADV
ftr-468	11	2	,	,	PUNCT
ftr-468	11	3	in	in	ADP
ftr-468	11	4	most	most	ADJ
ftr-468	11	5	any	any	DET
ftr-468	11	6	human	human	ADJ
ftr-468	11	7	endeavor	endeavor	NOUN
ftr-468	11	8	simplicity	simplicity	NOUN
ftr-468	11	9	should	should	AUX
ftr-468	11	10	be	be	AUX
ftr-468	11	11	encouraged	encourage	VERB
ftr-468	11	12	and	and	CCONJ
ftr-468	11	13	complexity	complexity	NOUN
ftr-468	11	14	discouraged	discourage	VERB
ftr-468	11	15	.	.	PUNCT
ftr-468	12	1	modem	modem	NOUN
ftr-468	12	2	armies	army	NOUN
ftr-468	12	3	,	,	PUNCT
ftr-468	12	4	for	for	ADP
ftr-468	12	5	example	example	NOUN
ftr-468	12	6	,	,	PUNCT
ftr-468	12	7	adhere	adhere	VERB
ftr-468	12	8	to	to	ADP
ftr-468	12	9	acronyms	acronym	NOUN
ftr-468	12	10	'	'	PART
ftr-468	12	11	intended	intend	VERB
ftr-468	12	12	to	to	PART
ftr-468	12	13	remind	remind	VERB
ftr-468	12	14	leaders	leader	NOUN
ftr-468	12	15	and	and	CCONJ
ftr-468	12	16	followers	follower	NOUN
ftr-468	12	17	alike	alike	ADV
ftr-468	12	18	to	to	PART
ftr-468	12	19	strive	strive	VERB
ftr-468	12	20	for	for	ADP
ftr-468	12	21	simplicity	simplicity	NOUN
ftr-468	12	22	in	in	ADP
ftr-468	12	23	an	an	DET
ftr-468	12	24	effort	effort	NOUN
ftr-468	12	25	to	to	PART
ftr-468	12	26	conserve	conserve	VERB
ftr-468	12	27	energy	energy	NOUN
ftr-468	12	28	and	and	CCONJ
ftr-468	12	29	avoid	avoid	VERB
ftr-468	12	30	misunderstandings	misunderstanding	NOUN
ftr-468	12	31	.	.	PUNCT
ftr-468	13	1	it	it	PRON
ftr-468	13	2	can	can	AUX
ftr-468	13	3	be	be	AUX
ftr-468	13	4	stated	state	VERB
ftr-468	13	5	intuitively	intuitively	ADV
ftr-468	13	6	that	that	SCONJ
ftr-468	13	7	complexity	complexity	NOUN
ftr-468	13	8	inevitably	inevitably	ADV
ftr-468	13	9	excludes	exclude	VERB
ftr-468	13	10	understanding	understanding	NOUN
ftr-468	13	11	in	in	ADP
ftr-468	13	12	a	a	DET
ftr-468	13	13	certain	certain	ADJ
ftr-468	13	14	portion	portion	NOUN
ftr-468	13	15	of	of	ADP
ftr-468	13	16	the	the	DET
ftr-468	13	17	intended	intended	ADJ
ftr-468	13	18	audience	audience	NOUN
ftr-468	13	19	.	.	PUNCT
ftr-468	14	1	those	those	PRON
ftr-468	14	2	who	who	PRON
ftr-468	14	3	engineer	engineer	VERB
ftr-468	14	4	complexity	complexity	NOUN
ftr-468	14	5	understand	understand	VERB
ftr-468	14	6	it	it	PRON
ftr-468	14	7	best	well	ADV
ftr-468	14	8	,	,	PUNCT
ftr-468	14	9	but	but	CCONJ
ftr-468	14	10	understanding	understand	VERB
ftr-468	14	11	decreases	decrease	NOUN
ftr-468	14	12	as	as	ADP
ftr-468	14	13	one	one	NUM
ftr-468	14	14	moves	move	NOUN
ftr-468	14	15	farther	far	ADV
ftr-468	14	16	from	from	ADP
ftr-468	14	17	the	the	DET
ftr-468	14	18	source	source	NOUN
ftr-468	14	19	until	until	SCONJ
ftr-468	14	20	the	the	DET
ftr-468	14	21	thing	thing	NOUN
ftr-468	14	22	engineered	engineer	VERB
ftr-468	14	23	is	be	AUX
ftr-468	14	24	not	not	PART
ftr-468	14	25	understood	understand	VERB
ftr-468	14	26	at	at	ADP
ftr-468	14	27	all.3	all.3	NOUN
ftr-468	14	28	more	more	ADV
ftr-468	14	29	importantly	importantly	ADV
ftr-468	14	30	,	,	PUNCT
ftr-468	14	31	complexity	complexity	NOUN
ftr-468	14	32	causes	cause	VERB
ftr-468	14	33	unnecessary	unnecessary	ADJ
ftr-468	14	34	expense	expense	NOUN
ftr-468	14	35	,	,	PUNCT
ftr-468	14	36	it	it	PRON
ftr-468	14	37	results	result	VERB
ftr-468	14	38	in	in	ADP
ftr-468	14	39	a	a	DET
ftr-468	14	40	diversion	diversion	NOUN
ftr-468	14	41	of	of	ADP
ftr-468	14	42	resources	resource	NOUN
ftr-468	14	43	,	,	PUNCT
ftr-468	14	44	and	and	CCONJ
ftr-468	14	45	,	,	PUNCT
ftr-468	14	46	by	by	ADP
ftr-468	14	47	the	the	DET
ftr-468	14	48	weight	weight	NOUN
ftr-468	14	49	of	of	ADP
ftr-468	14	50	its	its	PRON
ftr-468	14	51	own	own	ADJ
ftr-468	14	52	process	process	NOUN
ftr-468	14	53	,	,	PUNCT
ftr-468	14	54	obscures	obscure	VERB
ftr-468	14	55	the	the	DET
ftr-468	14	56	original	original	ADJ
ftr-468	14	57	goal	goal	NOUN
ftr-468	14	58	to	to	ADP
ftr-468	14	59	the	the	DET
ftr-468	14	60	ultimate	ultimate	ADJ
ftr-468	14	61	extent	extent	NOUN
ftr-468	14	62	that	that	SCONJ
ftr-468	14	63	the	the	DET
ftr-468	14	64	goal	goal	NOUN
ftr-468	14	65	is	be	AUX
ftr-468	14	66	deemed	deem	VERB
ftr-468	14	67	unworthy	unworthy	ADJ
ftr-468	14	68	of	of	ADP
ftr-468	14	69	achievement.4	achievement.4	PROPN
ftr-468	14	70	1	1	NUM
ftr-468	14	71	.	.	PUNCT
ftr-468	14	72	arthur	arthur	PROPN
ftr-468	14	73	f.	f.	PROPN
ftr-468	14	74	coxford	coxford	PROPN
ftr-468	14	75	&	&	CCONJ
ftr-468	14	76	zalman	zalman	PROPN
ftr-468	14	77	p.	p.	PROPN
ftr-468	14	78	usiskin	usiskin	PROPN
ftr-468	14	79	,	,	PUNCT
ftr-468	14	80	geometry	geometry	NOUN
ftr-468	14	81	:	:	PUNCT
ftr-468	14	82	a	a	DET
ftr-468	14	83	transformation	transformation	NOUN
ftr-468	14	84	approach	approach	NOUN
ftr-468	14	85	403	403	NUM
ftr-468	14	86	(	(	PUNCT
ftr-468	14	87	1971	1971	NUM
ftr-468	14	88	)	)	PUNCT
ftr-468	14	89	.	.	PUNCT
ftr-468	15	1	2	2	X
ftr-468	15	2	.	.	X
ftr-468	15	3	for	for	ADP
ftr-468	15	4	example	example	NOUN
ftr-468	15	5	"	"	PUNCT
ftr-468	15	6	kiss	kiss	NOUN
ftr-468	15	7	"	"	PUNCT
ftr-468	15	8	means	mean	VERB
ftr-468	15	9	"	"	PUNCT
ftr-468	15	10	keep	keep	VERB
ftr-468	15	11	it	it	PRON
ftr-468	15	12	simple	simple	ADJ
ftr-468	15	13	,	,	PUNCT
ftr-468	15	14	stupid	stupid	ADJ
ftr-468	15	15	.	.	PUNCT
ftr-468	15	16	"	"	PUNCT
ftr-468	16	1	it	it	PRON
ftr-468	16	2	is	be	AUX
ftr-468	16	3	a	a	DET
ftr-468	16	4	"	"	PUNCT
ftr-468	16	5	catchphrase	catchphrase	NOUN
ftr-468	16	6	used	use	VERB
ftr-468	16	7	by	by	ADP
ftr-468	16	8	the	the	DET
ftr-468	16	9	military	military	NOUN
ftr-468	16	10	to	to	PART
ftr-468	16	11	remind	remind	VERB
ftr-468	16	12	commanders	commander	NOUN
ftr-468	16	13	that	that	SCONJ
ftr-468	16	14	complex	complex	ADJ
ftr-468	16	15	military	military	ADJ
ftr-468	16	16	plans	plan	NOUN
ftr-468	16	17	seldom	seldom	ADV
ftr-468	16	18	work	work	VERB
ftr-468	16	19	in	in	ADP
ftr-468	16	20	wartime	wartime	ADJ
ftr-468	16	21	conditions	condition	NOUN
ftr-468	16	22	,	,	PUNCT
ftr-468	16	23	and	and	CCONJ
ftr-468	16	24	that	that	SCONJ
ftr-468	16	25	it	it	PRON
ftr-468	16	26	's	be	AUX
ftr-468	16	27	best	good	ADJ
ftr-468	16	28	to	to	PART
ftr-468	16	29	keep	keep	VERB
ftr-468	16	30	tactics	tactic	NOUN
ftr-468	16	31	and	and	CCONJ
ftr-468	16	32	strategies	strategy	NOUN
ftr-468	16	33	as	as	ADV
ftr-468	16	34	simple	simple	ADJ
ftr-468	16	35	as	as	ADP
ftr-468	16	36	possible	possible	ADJ
ftr-468	16	37	.	.	PUNCT
ftr-468	16	38	"	"	PUNCT
ftr-468	17	1	s.f	s.f	PROPN
ftr-468	17	2	.	.	PROPN
ftr-468	17	3	tomajczyk	tomajczyk	PROPN
ftr-468	17	4	,	,	PUNCT
ftr-468	17	5	dictionary	dictionary	NOUN
ftr-468	17	6	of	of	ADP
ftr-468	17	7	the	the	DET
ftr-468	17	8	modem	modem	PROPN
ftr-468	17	9	united	united	PROPN
ftr-468	17	10	states	states	PROPN
ftr-468	17	11	military	military	ADJ
ftr-468	17	12	336	336	NUM
ftr-468	17	13	(	(	PUNCT
ftr-468	17	14	1996	1996	NUM
ftr-468	17	15	)	)	PUNCT
ftr-468	17	16	.	.	PUNCT
ftr-468	18	1	3	3	X
ftr-468	18	2	.	.	X
ftr-468	18	3	the	the	DET
ftr-468	18	4	idea	idea	NOUN
ftr-468	18	5	that	that	PRON
ftr-468	18	6	drafters	drafter	VERB
ftr-468	18	7	intentionally	intentionally	ADV
ftr-468	18	8	make	make	VERB
ftr-468	18	9	tax	tax	NOUN
ftr-468	18	10	laws	law	NOUN
ftr-468	18	11	and	and	CCONJ
ftr-468	18	12	regulations	regulation	NOUN
ftr-468	18	13	complex	complex	NOUN
ftr-468	18	14	is	be	AUX
ftr-468	18	15	cynical	cynical	ADJ
ftr-468	18	16	,	,	PUNCT
ftr-468	18	17	but	but	CCONJ
ftr-468	18	18	one	one	NUM
ftr-468	18	19	which	which	PRON
ftr-468	18	20	has	have	AUX
ftr-468	18	21	been	be	AUX
ftr-468	18	22	expressed	express	VERB
ftr-468	18	23	from	from	ADP
ftr-468	18	24	time	time	NOUN
ftr-468	18	25	to	to	ADP
ftr-468	18	26	time	time	NOUN
ftr-468	18	27	:	:	PUNCT
ftr-468	19	1	[	[	X
ftr-468	19	2	t]here	t]here	PRON
ftr-468	19	3	is	be	AUX
ftr-468	19	4	a	a	DET
ftr-468	19	5	perverse	perverse	ADJ
ftr-468	19	6	incentive	incentive	NOUN
ftr-468	19	7	for	for	SCONJ
ftr-468	19	8	the	the	DET
ftr-468	19	9	draftsmen	draftsman	NOUN
ftr-468	19	10	of	of	ADP
ftr-468	19	11	treasury	treasury	PROPN
ftr-468	19	12	regulations	regulation	NOUN
ftr-468	19	13	to	to	PART
ftr-468	19	14	write	write	VERB
ftr-468	19	15	the	the	DET
ftr-468	19	16	regulations	regulation	NOUN
ftr-468	19	17	as	as	ADV
ftr-468	19	18	long	long	ADJ
ftr-468	19	19	and	and	CCONJ
ftr-468	19	20	complex	complex	ADJ
ftr-468	19	21	as	as	ADP
ftr-468	19	22	possible	possible	ADJ
ftr-468	19	23	.	.	PUNCT
ftr-468	20	1	the	the	DET
ftr-468	20	2	draftsmen	draftsman	NOUN
ftr-468	20	3	know	know	VERB
ftr-468	20	4	that	that	SCONJ
ftr-468	20	5	they	they	PRON
ftr-468	20	6	will	will	AUX
ftr-468	20	7	probably	probably	ADV
ftr-468	20	8	soon	soon	ADV
ftr-468	20	9	be	be	AUX
ftr-468	20	10	entering	enter	VERB
ftr-468	20	11	private	private	ADJ
ftr-468	20	12	practice	practice	NOUN
ftr-468	20	13	,	,	PUNCT
ftr-468	20	14	where	where	SCONJ
ftr-468	20	15	they	they	PRON
ftr-468	20	16	can	can	AUX
ftr-468	20	17	make	make	VERB
ftr-468	20	18	a	a	DET
ftr-468	20	19	lucrative	lucrative	ADJ
ftr-468	20	20	living	living	NOUN
ftr-468	20	21	pontificating	pontificating	NOUN
ftr-468	20	22	on	on	ADP
ftr-468	20	23	their	their	PRON
ftr-468	20	24	own	own	ADJ
ftr-468	20	25	regulations	regulation	NOUN
ftr-468	20	26	.	.	PUNCT
ftr-468	21	1	it	it	PRON
ftr-468	21	2	has	have	AUX
ftr-468	21	3	become	become	VERB
ftr-468	21	4	common	common	ADJ
ftr-468	21	5	for	for	SCONJ
ftr-468	21	6	draftsmen	draftsman	NOUN
ftr-468	21	7	to	to	PART
ftr-468	21	8	leave	leave	VERB
ftr-468	21	9	treasury	treasury	NOUN
ftr-468	21	10	shortly	shortly	ADV
ftr-468	21	11	after	after	SCONJ
ftr-468	21	12	the	the	DET
ftr-468	21	13	regulations	regulation	NOUN
ftr-468	21	14	are	be	AUX
ftr-468	21	15	issued	issue	VERB
ftr-468	21	16	,	,	PUNCT
ftr-468	21	17	in	in	ADP
ftr-468	21	18	many	many	ADJ
ftr-468	21	19	cases	case	NOUN
ftr-468	21	20	,	,	PUNCT
ftr-468	21	21	no	no	ADV
ftr-468	21	22	doubt	doubt	ADV
ftr-468	21	23	,	,	PUNCT
ftr-468	21	24	lured	lure	VERB
ftr-468	21	25	by	by	ADP
ftr-468	21	26	the	the	DET
ftr-468	21	27	potential	potential	NOUN
ftr-468	21	28	to	to	PART
ftr-468	21	29	make	make	VERB
ftr-468	21	30	a	a	DET
ftr-468	21	31	buck	buck	NOUN
ftr-468	21	32	off	off	ADP
ftr-468	21	33	their	their	PRON
ftr-468	21	34	own	own	ADJ
ftr-468	21	35	regulations	regulation	NOUN
ftr-468	21	36	.	.	PUNCT
ftr-468	22	1	several	several	ADJ
ftr-468	22	2	prior	prior	ADJ
ftr-468	22	3	draftsmen	draftsman	NOUN
ftr-468	22	4	now	now	ADV
ftr-468	22	5	give	give	VERB
ftr-468	22	6	speaking	speaking	NOUN
ftr-468	22	7	tours	tour	NOUN
ftr-468	22	8	around	around	ADP
ftr-468	22	9	the	the	DET
ftr-468	22	10	country	country	NOUN
ftr-468	22	11	.	.	PUNCT
ftr-468	23	1	others	other	NOUN
ftr-468	23	2	have	have	AUX
ftr-468	23	3	profited	profit	VERB
ftr-468	23	4	by	by	ADP
ftr-468	23	5	writing	write	VERB
ftr-468	23	6	books	book	NOUN
ftr-468	23	7	.	.	PUNCT
ftr-468	24	1	thus	thus	ADV
ftr-468	24	2	,	,	PUNCT
ftr-468	24	3	there	there	PRON
ftr-468	24	4	is	be	VERB
ftr-468	24	5	a	a	DET
ftr-468	24	6	tremendous	tremendous	ADJ
ftr-468	24	7	economic	economic	ADJ
ftr-468	24	8	incentive	incentive	NOUN
ftr-468	24	9	for	for	SCONJ
ftr-468	24	10	the	the	DET
ftr-468	24	11	draftsmen	draftsman	NOUN
ftr-468	24	12	to	to	PART
ftr-468	24	13	write	write	VERB
ftr-468	24	14	regulations	regulation	NOUN
ftr-468	24	15	that	that	PRON
ftr-468	24	16	are	be	AUX
ftr-468	24	17	as	as	ADV
ftr-468	24	18	obscure	obscure	ADJ
ftr-468	24	19	,	,	PUNCT
ftr-468	24	20	complex	complex	ADJ
ftr-468	24	21	,	,	PUNCT
ftr-468	24	22	and	and	CCONJ
ftr-468	24	23	arcane	arcane	ADJ
ftr-468	24	24	as	as	ADP
ftr-468	24	25	possible	possible	ADJ
ftr-468	24	26	.	.	PUNCT
ftr-468	25	1	schuyler	schuyler	PROPN
ftr-468	25	2	m.	m.	PROPN
ftr-468	25	3	moore	moore	PROPN
ftr-468	25	4	,	,	PUNCT
ftr-468	25	5	a	a	DET
ftr-468	25	6	proposal	proposal	NOUN
ftr-468	25	7	to	to	PART
ftr-468	25	8	reduce	reduce	VERB
ftr-468	25	9	the	the	DET
ftr-468	25	10	complexity	complexity	NOUN
ftr-468	25	11	of	of	ADP
ftr-468	25	12	tax	tax	NOUN
ftr-468	25	13	regulations	regulation	NOUN
ftr-468	25	14	,	,	PUNCT
ftr-468	25	15	37	37	NUM
ftr-468	25	16	tax	tax	NOUN
ftr-468	25	17	notes	note	NOUN
ftr-468	25	18	1167	1167	NUM
ftr-468	25	19	(	(	PUNCT
ftr-468	25	20	1987	1987	NUM
ftr-468	25	21	)	)	PUNCT
ftr-468	25	22	.	.	PUNCT
ftr-468	26	1	4	4	X
ftr-468	26	2	.	.	X
ftr-468	26	3	the	the	DET
ftr-468	26	4	problem	problem	NOUN
ftr-468	26	5	of	of	ADP
ftr-468	26	6	complexity	complexity	NOUN
ftr-468	26	7	in	in	ADP
ftr-468	26	8	tax	tax	NOUN
ftr-468	26	9	law	law	NOUN
ftr-468	26	10	is	be	AUX
ftr-468	26	11	an	an	DET
ftr-468	26	12	old	old	ADJ
ftr-468	26	13	one	one	NOUN
ftr-468	26	14	and	and	CCONJ
ftr-468	26	15	is	be	AUX
ftr-468	26	16	explored	explore	VERB
ftr-468	26	17	in	in	ADP
ftr-468	26	18	great	great	ADJ
ftr-468	26	19	detail	detail	NOUN
ftr-468	26	20	in	in	ADP
ftr-468	26	21	various	various	ADJ
ftr-468	26	22	articles	article	NOUN
ftr-468	26	23	.	.	PUNCT
ftr-468	27	1	see	see	VERB
ftr-468	27	2	generally	generally	ADV
ftr-468	27	3	james	james	PROPN
ftr-468	27	4	s.	s.	PROPN
ftr-468	27	5	eustice	eustice	PROPN
ftr-468	27	6	,	,	PUNCT
ftr-468	27	7	tax	tax	NOUN
ftr-468	27	8	complexity	complexity	NOUN
ftr-468	27	9	and	and	CCONJ
ftr-468	27	10	the	the	DET
ftr-468	27	11	tax	tax	NOUN
ftr-468	27	12	practitioner	practitioner	NOUN
ftr-468	27	13	,	,	PUNCT
ftr-468	27	14	45	45	NUM
ftr-468	27	15	tax	tax	NOUN
ftr-468	27	16	l.	l.	PROPN
ftr-468	27	17	rev	rev	PROPN
ftr-468	27	18	.	.	PROPN
ftr-468	27	19	7	7	NUM
ftr-468	27	20	(	(	PUNCT
ftr-468	27	21	1989	1989	NUM
ftr-468	27	22	)	)	PUNCT
ftr-468	27	23	;	;	PUNCT
ftr-468	27	24	farley	farley	PROPN
ftr-468	27	25	p.	p.	PROPN
ftr-468	27	26	katz	katz	PROPN
ftr-468	27	27	,	,	PUNCT
ftr-468	27	28	the	the	DET
ftr-468	27	29	infernal	infernal	PROPN
ftr-468	27	30	revenue	revenue	NOUN
ftr-468	27	31	code	code	NOUN
ftr-468	27	32	,	,	PUNCT
ftr-468	27	33	50	50	NUM
ftr-468	27	34	tax	tax	NOUN
ftr-468	27	35	law	law	NOUN
ftr-468	27	36	.	.	PUNCT
ftr-468	28	1	617	617	NUM
ftr-468	28	2	(	(	PUNCT
ftr-468	28	3	1997	1997	NUM
ftr-468	28	4	)	)	PUNCT
ftr-468	28	5	;	;	PUNCT
ftr-468	28	6	sheldon	sheldon	PROPN
ftr-468	28	7	d.	d.	PROPN
ftr-468	28	8	pollock	pollock	PROPN
ftr-468	28	9	,	,	PUNCT
ftr-468	28	10	tax	tax	NOUN
ftr-468	28	11	complexity	complexity	NOUN
ftr-468	28	12	,	,	PUNCT
ftr-468	28	13	reform	reform	NOUN
ftr-468	28	14	,	,	PUNCT
ftr-468	28	15	and	and	CCONJ
ftr-468	28	16	the	the	DET
ftr-468	28	17	illusions	illusion	NOUN
ftr-468	28	18	of	of	ADP
ftr-468	28	19	tax	tax	NOUN
ftr-468	28	20	simplification	simplification	NOUN
ftr-468	28	21	,	,	PUNCT
ftr-468	28	22	2	2	NUM
ftr-468	28	23	geo	geo	PROPN
ftr-468	28	24	.	.	PROPN
ftr-468	28	25	mason	mason	PROPN
ftr-468	28	26	.	.	PUNCT
ftr-468	29	1	indep	indep	PROPN
ftr-468	29	2	.	.	PUNCT
ftr-468	30	1	l.	l.	PROPN
ftr-468	30	2	rev	rev	PROPN
ftr-468	30	3	.	.	PROPN
ftr-468	31	1	319	319	NUM
ftr-468	31	2	(	(	PUNCT
ftr-468	31	3	1994	1994	NUM
ftr-468	31	4	)	)	PUNCT
ftr-468	31	5	;	;	PUNCT
ftr-468	32	1	sidney	sidney	PROPN
ftr-468	32	2	i.	i.	PROPN
ftr-468	32	3	roberts	roberts	PROPN
ftr-468	32	4	et	et	PROPN
ftr-468	32	5	al	al	PROPN
ftr-468	32	6	.	.	PROPN
ftr-468	32	7	,	,	PUNCT
ftr-468	32	8	a	a	DET
ftr-468	32	9	report	report	NOUN
ftr-468	32	10	on	on	ADP
ftr-468	32	11	complexity	complexity	NOUN
ftr-468	32	12	and	and	CCONJ
ftr-468	32	13	the	the	DET
ftr-468	32	14	income	income	NOUN
ftr-468	32	15	tax	tax	NOUN
ftr-468	32	16	,	,	PUNCT
ftr-468	32	17	27	27	NUM
ftr-468	32	18	tax	tax	NOUN
ftr-468	32	19	l.	l.	PROPN
ftr-468	32	20	rev	rev	PROPN
ftr-468	32	21	.	.	PROPN
ftr-468	33	1	325	325	NUM
ftr-468	33	2	(	(	PUNCT
ftr-468	33	3	1972	1972	NUM
ftr-468	33	4	)	)	PUNCT
ftr-468	33	5	;	;	PUNCT
ftr-468	34	1	adrian	adrian	PROPN
ftr-468	34	2	j.	j.	PROPN
ftr-468	34	3	sawyer	sawyer	PROPN
ftr-468	34	4	,	,	PUNCT
ftr-468	34	5	why	why	SCONJ
ftr-468	34	6	are	be	AUX
ftr-468	34	7	taxes	taxis	NOUN
ftr-468	34	8	so	so	ADV
ftr-468	34	9	complex	complex	ADJ
ftr-468	34	10	and	and	CCONJ
ftr-468	34	11	who	who	PRON
ftr-468	34	12	benefits	benefit	VERB
ftr-468	34	13	?	?	PUNCT
ftr-468	35	1	73	73	NUM
ftr-468	35	2	tax	tax	NOUN
ftr-468	35	3	notes	note	NOUN
ftr-468	35	4	1337	1337	NUM
ftr-468	35	5	(	(	PUNCT
ftr-468	35	6	1996	1996	NUM
ftr-468	35	7	)	)	PUNCT
ftr-468	35	8	;	;	PUNCT
ftr-468	35	9	stanley	stanley	PROPN
ftr-468	35	10	s.	s.	PROPN
ftr-468	35	11	surrey	surrey	PROPN
ftr-468	35	12	,	,	PUNCT
ftr-468	35	13	complexity	complexity	NOUN
ftr-468	35	14	and	and	CCONJ
ftr-468	35	15	the	the	DET
ftr-468	35	16	internal	internal	ADJ
ftr-468	35	17	revenue	revenue	NOUN
ftr-468	35	18	code	code	PROPN
ftr-468	35	19	:	:	PUNCT
ftr-468	35	20	the	the	DET
ftr-468	35	21	problem	problem	NOUN
ftr-468	35	22	of	of	ADP
ftr-468	35	23	the	the	DET
ftr-468	35	24	management	management	NOUN
ftr-468	35	25	of	of	ADP
ftr-468	35	26	tax	tax	NOUN
ftr-468	35	27	detail	detail	NOUN
ftr-468	35	28	,	,	PUNCT
ftr-468	35	29	34	34	NUM
ftr-468	35	30	law	law	NOUN
ftr-468	35	31	&	&	CCONJ
ftr-468	35	32	contemp	contemp	PROPN
ftr-468	35	33	.	.	PUNCT
ftr-468	36	1	probs	prob	NOUN
ftr-468	36	2	.	.	PUNCT
ftr-468	37	1	673	673	NUM
ftr-468	37	2	(	(	PUNCT
ftr-468	37	3	1969	1969	NUM
ftr-468	37	4	)	)	PUNCT
ftr-468	37	5	;	;	PUNCT
ftr-468	37	6	michelle	michelle	PROPN
ftr-468	37	7	j.	j.	PROPN
ftr-468	37	8	white	white	PROPN
ftr-468	37	9	,	,	PUNCT
ftr-468	37	10	why	why	SCONJ
ftr-468	37	11	are	be	AUX
ftr-468	37	12	taxes	taxis	NOUN
ftr-468	37	13	so	so	ADV
ftr-468	37	14	complex	complex	ADJ
ftr-468	37	15	and	and	CCONJ
ftr-468	37	16	who	who	PRON
ftr-468	37	17	benefits	benefit	VERB
ftr-468	37	18	?	?	PUNCT
ftr-468	38	1	47	47	NUM
ftr-468	38	2	tax	tax	NOUN
ftr-468	38	3	notes	note	NOUN
ftr-468	38	4	341	341	NUM
ftr-468	38	5	(	(	PUNCT
ftr-468	38	6	1990	1990	NUM
ftr-468	38	7	)	)	PUNCT
ftr-468	38	8	.	.	PUNCT
ftr-468	39	1	[	[	X
ftr-468	39	2	vol	vol	NOUN
ftr-468	39	3	3:9	3:9	NUM
ftr-468	39	4	creating	create	VERB
ftr-468	39	5	complex	complex	ADJ
ftr-468	39	6	monsters	monster	NOUN
ftr-468	39	7	the	the	DET
ftr-468	39	8	internal	internal	PROPN
ftr-468	39	9	revenue	revenue	NOUN
ftr-468	39	10	code	code	NOUN
ftr-468	39	11	has	have	AUX
ftr-468	39	12	never	never	ADV
ftr-468	39	13	been	be	AUX
ftr-468	39	14	hailed	hail	VERB
ftr-468	39	15	as	as	ADP
ftr-468	39	16	an	an	DET
ftr-468	39	17	example	example	NOUN
ftr-468	39	18	of	of	ADP
ftr-468	39	19	the	the	DET
ftr-468	39	20	mathematical	mathematical	ADJ
ftr-468	39	21	axiom	axiom	NOUN
ftr-468	39	22	concerning	concern	VERB
ftr-468	39	23	the	the	DET
ftr-468	39	24	shortest	short	ADJ
ftr-468	39	25	distance	distance	NOUN
ftr-468	39	26	between	between	ADP
ftr-468	39	27	the	the	DET
ftr-468	39	28	status	status	NOUN
ftr-468	39	29	quo	quo	NOUN
ftr-468	39	30	and	and	CCONJ
ftr-468	39	31	a	a	DET
ftr-468	39	32	desirable	desirable	ADJ
ftr-468	39	33	result	result	NOUN
ftr-468	39	34	.	.	PUNCT
ftr-468	40	1	in	in	ADP
ftr-468	40	2	fairness	fairness	NOUN
ftr-468	40	3	though	though	ADV
ftr-468	40	4	,	,	PUNCT
ftr-468	40	5	complexity	complexity	NOUN
ftr-468	40	6	in	in	ADP
ftr-468	40	7	the	the	DET
ftr-468	40	8	code	code	NOUN
ftr-468	40	9	is	be	AUX
ftr-468	40	10	often	often	ADV
ftr-468	40	11	in	in	ADP
ftr-468	40	12	response	response	NOUN
ftr-468	40	13	to	to	ADP
ftr-468	40	14	other	other	ADJ
ftr-468	40	15	factors	factor	NOUN
ftr-468	40	16	,	,	PUNCT
ftr-468	40	17	including	include	VERB
ftr-468	40	18	complexity	complexity	NOUN
ftr-468	40	19	in	in	ADP
ftr-468	40	20	financial	financial	ADJ
ftr-468	40	21	transactions	transaction	NOUN
ftr-468	40	22	.	.	PUNCT
ftr-468	40	23	'	'	PUNCT
ftr-468	41	1	the	the	DET
ftr-468	41	2	latter	latter	ADJ
ftr-468	41	3	complexity	complexity	NOUN
ftr-468	41	4	is	be	AUX
ftr-468	41	5	not	not	PART
ftr-468	41	6	necessarily	necessarily	ADV
ftr-468	41	7	without	without	ADP
ftr-468	41	8	purpose	purpose	NOUN
ftr-468	41	9	.	.	PUNCT
ftr-468	42	1	it	it	PRON
ftr-468	42	2	is	be	AUX
ftr-468	42	3	often	often	ADV
ftr-468	42	4	employed	employ	VERB
ftr-468	42	5	,	,	PUNCT
ftr-468	42	6	for	for	ADP
ftr-468	42	7	example	example	NOUN
ftr-468	42	8	,	,	PUNCT
ftr-468	42	9	to	to	PART
ftr-468	42	10	provide	provide	VERB
ftr-468	42	11	assurances	assurance	NOUN
ftr-468	42	12	between	between	ADP
ftr-468	42	13	trading	trade	VERB
ftr-468	42	14	partners	partner	NOUN
ftr-468	42	15	who	who	PRON
ftr-468	42	16	do	do	AUX
ftr-468	42	17	not	not	PART
ftr-468	42	18	trust	trust	VERB
ftr-468	42	19	one	one	NUM
ftr-468	42	20	another	another	DET
ftr-468	42	21	or	or	CCONJ
ftr-468	42	22	,	,	PUNCT
ftr-468	42	23	as	as	SCONJ
ftr-468	42	24	is	be	AUX
ftr-468	42	25	the	the	DET
ftr-468	42	26	wo	will	AUX
ftr-468	42	27	nt	not	PART
ftr-468	42	28	of	of	ADP
ftr-468	42	29	lawyers	lawyer	NOUN
ftr-468	42	30	,	,	PUNCT
ftr-468	42	31	in	in	ADP
ftr-468	42	32	an	an	DET
ftr-468	42	33	exercise	exercise	NOUN
ftr-468	42	34	in	in	ADP
ftr-468	42	35	overkill	overkill	NOUN
ftr-468	42	36	designed	design	VERB
ftr-468	42	37	to	to	PART
ftr-468	42	38	anticipate	anticipate	VERB
ftr-468	42	39	every	every	DET
ftr-468	42	40	possible	possible	ADJ
ftr-468	42	41	contingency	contingency	NOUN
ftr-468	42	42	.	.	PUNCT
ftr-468	43	1	complexity	complexity	NOUN
ftr-468	43	2	is	be	AUX
ftr-468	43	3	also	also	ADV
ftr-468	43	4	sometimes	sometimes	ADV
ftr-468	43	5	used	use	VERB
ftr-468	43	6	in	in	ADP
ftr-468	43	7	an	an	DET
ftr-468	43	8	effort	effort	NOUN
ftr-468	43	9	to	to	PART
ftr-468	43	10	shield	shield	VERB
ftr-468	43	11	,	,	PUNCT
ftr-468	43	12	hide	hide	VERB
ftr-468	43	13	,	,	PUNCT
ftr-468	43	14	or	or	CCONJ
ftr-468	43	15	recharacterize	recharacterize	VERB
ftr-468	43	16	the	the	DET
ftr-468	43	17	nature	nature	NOUN
ftr-468	43	18	of	of	ADP
ftr-468	43	19	income	income	NOUN
ftr-468	43	20	generated	generate	VERB
ftr-468	43	21	by	by	ADP
ftr-468	43	22	a	a	DET
ftr-468	43	23	particular	particular	ADJ
ftr-468	43	24	transaction	transaction	NOUN
ftr-468	43	25	.	.	PUNCT
ftr-468	44	1	thus	thus	ADV
ftr-468	44	2	,	,	PUNCT
ftr-468	44	3	in	in	ADP
ftr-468	44	4	its	its	PRON
ftr-468	44	5	own	own	ADJ
ftr-468	44	6	complexity	complexity	NOUN
ftr-468	44	7	,	,	PUNCT
ftr-468	44	8	the	the	DET
ftr-468	44	9	code	code	NOUN
ftr-468	44	10	is	be	AUX
ftr-468	44	11	often	often	ADV
ftr-468	44	12	necessarily	necessarily	ADV
ftr-468	44	13	designed	design	VERB
ftr-468	44	14	to	to	PART
ftr-468	44	15	root	root	VERB
ftr-468	44	16	out	out	ADP
ftr-468	44	17	the	the	DET
ftr-468	44	18	true	true	ADJ
ftr-468	44	19	character	character	NOUN
ftr-468	44	20	of	of	ADP
ftr-468	44	21	a	a	DET
ftr-468	44	22	given	give	VERB
ftr-468	44	23	transaction.6	transaction.6	NOUN
ftr-468	44	24	sometimes	sometimes	ADV
ftr-468	44	25	the	the	DET
ftr-468	44	26	code	code	NOUN
ftr-468	44	27	is	be	AUX
ftr-468	44	28	designed	design	VERB
ftr-468	44	29	to	to	PART
ftr-468	44	30	allow	allow	VERB
ftr-468	44	31	a	a	DET
ftr-468	44	32	narrow	narrow	ADJ
ftr-468	44	33	way	way	NOUN
ftr-468	44	34	to	to	PART
ftr-468	44	35	achieve	achieve	VERB
ftr-468	44	36	a	a	DET
ftr-468	44	37	desirable	desirable	ADJ
ftr-468	44	38	goal	goal	NOUN
ftr-468	44	39	and	and	CCONJ
ftr-468	44	40	simultaneously	simultaneously	ADV
ftr-468	44	41	avoid	avoid	VERB
ftr-468	44	42	undesirable	undesirable	ADJ
ftr-468	44	43	side	side	NOUN
ftr-468	44	44	effects	effect	NOUN
ftr-468	44	45	.	.	PUNCT
ftr-468	45	1	7	7	NUM
ftr-468	45	2	all	all	PRON
ftr-468	45	3	of	of	ADP
ftr-468	45	4	this	this	PRON
ftr-468	45	5	,	,	PUNCT
ftr-468	45	6	in	in	ADP
ftr-468	45	7	simple	simple	ADJ
ftr-468	45	8	terms	term	NOUN
ftr-468	45	9	,	,	PUNCT
ftr-468	45	10	is	be	AUX
ftr-468	45	11	only	only	ADV
ftr-468	45	12	to	to	PART
ftr-468	45	13	say	say	VERB
ftr-468	45	14	that	that	SCONJ
ftr-468	45	15	whenever	whenever	SCONJ
ftr-468	45	16	a	a	DET
ftr-468	45	17	particular	particular	ADJ
ftr-468	45	18	provision	provision	NOUN
ftr-468	45	19	or	or	CCONJ
ftr-468	45	20	regulatory	regulatory	ADJ
ftr-468	45	21	requirement	requirement	NOUN
ftr-468	45	22	is	be	AUX
ftr-468	45	23	characterized	characterize	VERB
ftr-468	45	24	by	by	ADP
ftr-468	45	25	,	,	PUNCT
ftr-468	45	26	fosters	foster	NOUN
ftr-468	45	27	,	,	PUNCT
ftr-468	45	28	encourages	encourage	NOUN
ftr-468	45	29	,	,	PUNCT
ftr-468	45	30	or	or	CCONJ
ftr-468	45	31	condones	condone	VERB
ftr-468	45	32	complexity	complexity	NOUN
ftr-468	45	33	,	,	PUNCT
ftr-468	45	34	there	there	PRON
ftr-468	45	35	ought	ought	AUX
ftr-468	45	36	to	to	PART
ftr-468	45	37	be	be	AUX
ftr-468	45	38	an	an	DET
ftr-468	45	39	apparent	apparent	ADJ
ftr-468	45	40	and	and	CCONJ
ftr-468	45	41	sound	sound	ADJ
ftr-468	45	42	justification	justification	NOUN
ftr-468	45	43	.	.	PUNCT
ftr-468	46	1	this	this	DET
ftr-468	46	2	conclusion	conclusion	NOUN
ftr-468	46	3	,	,	PUNCT
ftr-468	46	4	that	that	SCONJ
ftr-468	46	5	complexity	complexity	NOUN
ftr-468	46	6	ought	ought	AUX
ftr-468	46	7	to	to	PART
ftr-468	46	8	be	be	AUX
ftr-468	46	9	purposeful	purposeful	ADJ
ftr-468	46	10	and	and	CCONJ
ftr-468	46	11	not	not	PART
ftr-468	46	12	gratuitous	gratuitous	ADJ
ftr-468	46	13	,	,	PUNCT
ftr-468	46	14	is	be	AUX
ftr-468	46	15	demonstrated	demonstrate	VERB
ftr-468	46	16	by	by	ADP
ftr-468	46	17	the	the	DET
ftr-468	46	18	emergence	emergence	NOUN
ftr-468	46	19	of	of	ADP
ftr-468	46	20	joint	joint	ADJ
ftr-468	46	21	operating	operating	NOUN
ftr-468	46	22	agreements	agreement	NOUN
ftr-468	46	23	.	.	PUNCT
ftr-468	47	1	also	also	ADV
ftr-468	47	2	known	know	VERB
ftr-468	47	3	as	as	ADP
ftr-468	47	4	"	"	PUNCT
ftr-468	47	5	virtual	virtual	ADJ
ftr-468	47	6	mergers,"8	mergers,"8	NOUN
ftr-468	47	7	joint	joint	ADJ
ftr-468	47	8	operating	operating	NOUN
ftr-468	47	9	agreements	agreement	NOUN
ftr-468	47	10	are	be	AUX
ftr-468	47	11	the	the	DET
ftr-468	47	12	internal	internal	ADJ
ftr-468	47	13	revenue	revenue	NOUN
ftr-468	47	14	service	service	NOUN
ftr-468	47	15	(	(	PUNCT
ftr-468	47	16	"	"	PUNCT
ftr-468	47	17	service")-approved	service")-approved	ADJ
ftr-468	47	18	mechanisms9	mechanisms9	NOUN
ftr-468	47	19	by	by	ADP
ftr-468	47	20	which	which	PRON
ftr-468	47	21	unrelated	unrelated	ADJ
ftr-468	47	22	tax	tax	NOUN
ftr-468	47	23	5	5	NUM
ftr-468	47	24	.	.	PUNCT
ftr-468	47	25	one	one	NUM
ftr-468	47	26	commentator	commentator	NOUN
ftr-468	47	27	,	,	PUNCT
ftr-468	47	28	however	however	ADV
ftr-468	47	29	,	,	PUNCT
ftr-468	47	30	argues	argue	VERB
ftr-468	47	31	that	that	SCONJ
ftr-468	47	32	tax	tax	NOUN
ftr-468	47	33	complexity	complexity	NOUN
ftr-468	47	34	is	be	AUX
ftr-468	47	35	not	not	PART
ftr-468	47	36	only	only	ADV
ftr-468	47	37	a	a	DET
ftr-468	47	38	result	result	NOUN
ftr-468	47	39	of	of	ADP
ftr-468	47	40	complexity	complexity	NOUN
ftr-468	47	41	in	in	ADP
ftr-468	47	42	business	business	NOUN
ftr-468	47	43	transactions	transaction	NOUN
ftr-468	47	44	but	but	CCONJ
ftr-468	47	45	also	also	ADV
ftr-468	47	46	a	a	DET
ftr-468	47	47	cause	cause	NOUN
ftr-468	47	48	of	of	ADP
ftr-468	47	49	such	such	ADJ
ftr-468	47	50	complexity	complexity	NOUN
ftr-468	47	51	.	.	PUNCT
ftr-468	48	1	pollock	pollock	NOUN
ftr-468	48	2	.	.	PUNCT
ftr-468	49	1	supra	supra	PROPN
ftr-468	49	2	note	note	PROPN
ftr-468	49	3	4	4	NUM
ftr-468	49	4	,	,	PUNCT
ftr-468	49	5	at	at	ADP
ftr-468	49	6	338	338	NUM
ftr-468	49	7	(	(	PUNCT
ftr-468	49	8	"	"	PUNCT
ftr-468	49	9	the	the	DET
ftr-468	49	10	rise	rise	NOUN
ftr-468	49	11	in	in	ADP
ftr-468	49	12	complexity	complexity	NOUN
ftr-468	49	13	of	of	ADP
ftr-468	49	14	the	the	DET
ftr-468	49	15	tax	tax	NOUN
ftr-468	49	16	laws	law	NOUN
ftr-468	49	17	can	can	AUX
ftr-468	49	18	not	not	PART
ftr-468	49	19	be	be	AUX
ftr-468	49	20	attributed	attribute	VERB
ftr-468	49	21	solely	solely	ADV
ftr-468	49	22	to	to	ADP
ftr-468	49	23	an	an	DET
ftr-468	49	24	increasingly	increasingly	ADV
ftr-468	49	25	complex	complex	ADJ
ftr-468	49	26	economy	economy	NOUN
ftr-468	49	27	and	and	CCONJ
ftr-468	49	28	business	business	NOUN
ftr-468	49	29	world	world	NOUN
ftr-468	49	30	.	.	PUNCT
ftr-468	50	1	rather	rather	ADV
ftr-468	50	2	,	,	PUNCT
ftr-468	50	3	the	the	DET
ftr-468	50	4	tax	tax	NOUN
ftr-468	50	5	laws	law	NOUN
ftr-468	50	6	themselves	themselves	PRON
ftr-468	50	7	contributed	contribute	VERB
ftr-468	50	8	to	to	ADP
ftr-468	50	9	the	the	DET
ftr-468	50	10	complexity	complexity	NOUN
ftr-468	50	11	in	in	ADP
ftr-468	50	12	the	the	DET
ftr-468	50	13	business	business	NOUN
ftr-468	50	14	world	world	NOUN
ftr-468	50	15	.	.	PUNCT
ftr-468	50	16	"	"	PUNCT
ftr-468	50	17	)	)	PUNCT
ftr-468	50	18	resolving	resolve	VERB
ftr-468	50	19	the	the	DET
ftr-468	50	20	debate	debate	NOUN
ftr-468	50	21	is	be	AUX
ftr-468	50	22	like	like	ADP
ftr-468	50	23	trying	try	VERB
ftr-468	50	24	to	to	PART
ftr-468	50	25	determine	determine	VERB
ftr-468	50	26	whether	whether	SCONJ
ftr-468	50	27	the	the	DET
ftr-468	50	28	chicken	chicken	NOUN
ftr-468	50	29	preceded	precede	VERB
ftr-468	50	30	the	the	DET
ftr-468	50	31	egg	egg	NOUN
ftr-468	50	32	.	.	PUNCT
ftr-468	51	1	6	6	X
ftr-468	51	2	.	.	PUNCT
ftr-468	51	3	the	the	DET
ftr-468	51	4	passive	passive	ADJ
ftr-468	51	5	activity	activity	NOUN
ftr-468	51	6	limitation	limitation	NOUN
ftr-468	51	7	rules	rule	NOUN
ftr-468	51	8	are	be	AUX
ftr-468	51	9	favorite	favorite	ADJ
ftr-468	51	10	examples	example	NOUN
ftr-468	51	11	of	of	ADP
ftr-468	51	12	complex	complex	ADJ
ftr-468	51	13	anti	anti	ADJ
ftr-468	51	14	-	-	ADJ
ftr-468	51	15	abuse	abuse	ADJ
ftr-468	51	16	provisions	provision	NOUN
ftr-468	51	17	.	.	PUNCT
ftr-468	52	1	irc	irc	PROPN
ftr-468	52	2	§	§	PROPN
ftr-468	52	3	469	469	NUM
ftr-468	52	4	.	.	PUNCT
ftr-468	53	1	but	but	CCONJ
ftr-468	53	2	other	other	ADJ
ftr-468	53	3	provisions	provision	NOUN
ftr-468	53	4	rival	rival	VERB
ftr-468	53	5	the	the	DET
ftr-468	53	6	passive	passive	ADJ
ftr-468	53	7	activity	activity	NOUN
ftr-468	53	8	rules	rule	NOUN
ftr-468	53	9	for	for	ADP
ftr-468	53	10	complexity	complexity	NOUN
ftr-468	53	11	.	.	PUNCT
ftr-468	54	1	see	see	VERB
ftr-468	54	2	,	,	PUNCT
ftr-468	54	3	e.g.	e.g.	ADV
ftr-468	54	4	,	,	PUNCT
ftr-468	54	5	irc	irc	ADV
ftr-468	54	6	§	§	PROPN
ftr-468	54	7	§	§	PROPN
ftr-468	54	8	1272	1272	NUM
ftr-468	54	9	-	-	SYM
ftr-468	54	10	1275	1275	NUM
ftr-468	54	11	,	,	PUNCT
ftr-468	54	12	7872	7872	NUM
ftr-468	54	13	(	(	PUNCT
ftr-468	54	14	pertaining	pertain	VERB
ftr-468	54	15	to	to	ADP
ftr-468	54	16	imputed	impute	VERB
ftr-468	54	17	interest	interest	NOUN
ftr-468	54	18	)	)	PUNCT
ftr-468	54	19	,	,	PUNCT
ftr-468	54	20	1311	1311	NUM
ftr-468	54	21	.	.	PUNCT
ftr-468	55	1	see	see	VERB
ftr-468	55	2	generally	generally	ADV
ftr-468	55	3	h.	h.	PROPN
ftr-468	55	4	stewart	stewart	PROPN
ftr-468	55	5	dunn	dunn	PROPN
ftr-468	55	6	,	,	PUNCT
ftr-468	55	7	improved	improve	VERB
ftr-468	55	8	development	development	NOUN
ftr-468	55	9	of	of	ADP
ftr-468	55	10	complex	complex	ADJ
ftr-468	55	11	tax	tax	NOUN
ftr-468	55	12	legislation	legislation	NOUN
ftr-468	55	13	,	,	PUNCT
ftr-468	55	14	10	10	NUM
ftr-468	55	15	am	am	NOUN
ftr-468	55	16	.	.	PUNCT
ftr-468	56	1	j.	j.	PROPN
ftr-468	56	2	tax	tax	NOUN
ftr-468	56	3	pol'y	pol'y	NOUN
ftr-468	56	4	307	307	NUM
ftr-468	56	5	.	.	PUNCT
ftr-468	57	1	313	313	NUM
ftr-468	57	2	-	-	SYM
ftr-468	57	3	20	20	NUM
ftr-468	57	4	(	(	PUNCT
ftr-468	57	5	1992	1992	NUM
ftr-468	57	6	)	)	PUNCT
ftr-468	57	7	.	.	PUNCT
ftr-468	58	1	7	7	X
ftr-468	58	2	.	.	X
ftr-468	58	3	irc	irc	PROPN
ftr-468	58	4	§	§	PROPN
ftr-468	58	5	501(h	501(h	PROPN
ftr-468	58	6	)	)	PUNCT
ftr-468	58	7	,	,	PUNCT
ftr-468	58	8	for	for	ADP
ftr-468	58	9	example	example	NOUN
ftr-468	58	10	,	,	PUNCT
ftr-468	58	11	provides	provide	VERB
ftr-468	58	12	tax	tax	NOUN
ftr-468	58	13	exempt	exempt	ADJ
ftr-468	58	14	organizations	organization	NOUN
ftr-468	58	15	with	with	ADP
ftr-468	58	16	an	an	DET
ftr-468	58	17	objective	objective	ADJ
ftr-468	58	18	measure	measure	NOUN
ftr-468	58	19	of	of	ADP
ftr-468	58	20	how	how	SCONJ
ftr-468	58	21	much	much	ADJ
ftr-468	58	22	propaganda	propaganda	NOUN
ftr-468	58	23	and	and	CCONJ
ftr-468	58	24	legislative	legislative	ADJ
ftr-468	58	25	activity	activity	NOUN
ftr-468	58	26	in	in	ADP
ftr-468	58	27	which	which	PRON
ftr-468	58	28	they	they	PRON
ftr-468	58	29	may	may	AUX
ftr-468	58	30	engage	engage	VERB
ftr-468	58	31	without	without	ADP
ftr-468	58	32	jeopardizing	jeopardize	VERB
ftr-468	58	33	their	their	PRON
ftr-468	58	34	tax	tax	NOUN
ftr-468	58	35	exempt	exempt	ADJ
ftr-468	58	36	status	status	NOUN
ftr-468	58	37	under	under	ADP
ftr-468	58	38	irc	irc	PROPN
ftr-468	58	39	§	§	PROPN
ftr-468	58	40	501(c)(3	501(c)(3	NUM
ftr-468	58	41	)	)	PUNCT
ftr-468	58	42	(	(	PUNCT
ftr-468	58	43	which	which	PRON
ftr-468	58	44	prohibits	prohibit	VERB
ftr-468	58	45	tax	tax	NOUN
ftr-468	58	46	exempt	exempt	ADJ
ftr-468	58	47	organizations	organization	NOUN
ftr-468	58	48	from	from	ADP
ftr-468	58	49	making	make	VERB
ftr-468	58	50	such	such	ADJ
ftr-468	58	51	activities	activity	NOUN
ftr-468	58	52	a	a	DET
ftr-468	58	53	"	"	PUNCT
ftr-468	58	54	substantial	substantial	ADJ
ftr-468	58	55	"	"	PUNCT
ftr-468	58	56	part	part	NOUN
ftr-468	58	57	of	of	ADP
ftr-468	58	58	their	their	PRON
ftr-468	58	59	operations	operation	NOUN
ftr-468	58	60	)	)	PUNCT
ftr-468	58	61	.	.	PUNCT
ftr-468	59	1	the	the	DET
ftr-468	59	2	process	process	NOUN
ftr-468	59	3	of	of	ADP
ftr-468	59	4	applying	apply	VERB
ftr-468	59	5	irc	irc	ADV
ftr-468	59	6	§	§	PROPN
ftr-468	59	7	501(h	501(h	PROPN
ftr-468	59	8	)	)	PUNCT
ftr-468	59	9	is	be	AUX
ftr-468	59	10	painfully	painfully	ADV
ftr-468	59	11	complex	complex	ADJ
ftr-468	59	12	and	and	CCONJ
ftr-468	59	13	involved	involve	VERB
ftr-468	59	14	,	,	PUNCT
ftr-468	59	15	but	but	CCONJ
ftr-468	59	16	is	be	AUX
ftr-468	59	17	probably	probably	ADV
ftr-468	59	18	justified	justify	VERB
ftr-468	59	19	because	because	SCONJ
ftr-468	59	20	it	it	PRON
ftr-468	59	21	allows	allow	VERB
ftr-468	59	22	exempt	exempt	ADJ
ftr-468	59	23	organizations	organization	NOUN
ftr-468	59	24	to	to	PART
ftr-468	59	25	safely	safely	ADV
ftr-468	59	26	engage	engage	VERB
ftr-468	59	27	in	in	ADP
ftr-468	59	28	a	a	DET
ftr-468	59	29	certain	certain	ADJ
ftr-468	59	30	level	level	NOUN
ftr-468	59	31	of	of	ADP
ftr-468	59	32	propaganda	propaganda	NOUN
ftr-468	59	33	and	and	CCONJ
ftr-468	59	34	legislative	legislative	ADJ
ftr-468	59	35	advocacy	advocacy	NOUN
ftr-468	59	36	with	with	ADP
ftr-468	59	37	the	the	DET
ftr-468	59	38	assurance	assurance	NOUN
ftr-468	59	39	that	that	PRON
ftr-468	59	40	they	they	PRON
ftr-468	59	41	will	will	AUX
ftr-468	59	42	not	not	PART
ftr-468	59	43	lose	lose	VERB
ftr-468	59	44	their	their	PRON
ftr-468	59	45	tax	tax	NOUN
ftr-468	59	46	exemptions	exemption	NOUN
ftr-468	59	47	.	.	PUNCT
ftr-468	60	1	8	8	X
ftr-468	60	2	.	.	PUNCT
ftr-468	60	3	michael	michael	PROPN
ftr-468	60	4	w.	w.	PROPN
ftr-468	60	5	peregrine	peregrine	PROPN
ftr-468	60	6	&	&	CCONJ
ftr-468	60	7	robert	robert	PROPN
ftr-468	60	8	l.	l.	PROPN
ftr-468	60	9	capizzi	capizzi	PROPN
ftr-468	60	10	,	,	PUNCT
ftr-468	60	11	new	new	ADJ
ftr-468	60	12	developments	development	NOUN
ftr-468	60	13	in	in	ADP
ftr-468	60	14	tax	tax	NOUN
ftr-468	60	15	planning	planning	NOUN
ftr-468	60	16	for	for	ADP
ftr-468	60	17	joint	joint	ADJ
ftr-468	60	18	operating	operate	VERB
ftr-468	60	19	company	company	NOUN
ftr-468	60	20	arrangements	arrangement	NOUN
ftr-468	60	21	,	,	PUNCT
ftr-468	60	22	14	14	NUM
ftr-468	60	23	exempt	exempt	ADJ
ftr-468	60	24	org	org	NOUN
ftr-468	60	25	.	.	PUNCT
ftr-468	61	1	tax	tax	NOUN
ftr-468	61	2	rev	rev	PROPN
ftr-468	61	3	.	.	PROPN
ftr-468	62	1	101	101	NUM
ftr-468	62	2	(	(	PUNCT
ftr-468	62	3	1996	1996	NUM
ftr-468	62	4	)	)	PUNCT
ftr-468	62	5	;	;	PUNCT
ftr-468	63	1	roderick	roderick	PROPN
ftr-468	63	2	darling	darling	PROPN
ftr-468	63	3	&	&	CCONJ
ftr-468	63	4	marvin	marvin	PROPN
ftr-468	63	5	friedlander	friedlander	PROPN
ftr-468	63	6	,	,	PUNCT
ftr-468	63	7	internal	internal	ADJ
ftr-468	63	8	revenue	revenue	NOUN
ftr-468	63	9	service	service	NOUN
ftr-468	63	10	.	.	PUNCT
ftr-468	64	1	virtual	virtual	ADJ
ftr-468	64	2	mergers	merger	NOUN
ftr-468	64	3	-	-	PUNCT
ftr-468	64	4	hospital	hospital	NOUN
ftr-468	64	5	joint	joint	ADJ
ftr-468	64	6	operating	operating	NOUN
ftr-468	64	7	agreement	agreement	NOUN
ftr-468	64	8	affiliations	affiliation	NOUN
ftr-468	64	9	,	,	PUNCT
ftr-468	64	10	in	in	ADP
ftr-468	64	11	1996	1996	NUM
ftr-468	64	12	exempt	exempt	ADJ
ftr-468	64	13	organizations	organization	NOUN
ftr-468	64	14	continuing	continue	VERB
ftr-468	64	15	professional	professional	ADJ
ftr-468	64	16	education	education	NOUN
ftr-468	64	17	technical	technical	ADJ
ftr-468	64	18	instruction	instruction	NOUN
ftr-468	64	19	program	program	NOUN
ftr-468	64	20	textbook	textbook	NOUN
ftr-468	64	21	131	131	NUM
ftr-468	64	22	,	,	PUNCT
ftr-468	64	23	132	132	NUM
ftr-468	64	24	(	(	PUNCT
ftr-468	64	25	1996	1996	NUM
ftr-468	64	26	)	)	PUNCT
ftr-468	64	27	.	.	PUNCT
ftr-468	65	1	9	9	X
ftr-468	65	2	.	.	X
ftr-468	65	3	the	the	DET
ftr-468	65	4	service	service	NOUN
ftr-468	65	5	has	have	AUX
ftr-468	65	6	not	not	PART
ftr-468	65	7	issued	issue	VERB
ftr-468	65	8	regulations	regulation	NOUN
ftr-468	65	9	or	or	CCONJ
ftr-468	65	10	any	any	DET
ftr-468	65	11	other	other	ADJ
ftr-468	65	12	guidance	guidance	NOUN
ftr-468	65	13	upon	upon	SCONJ
ftr-468	65	14	which	which	PRON
ftr-468	65	15	taxpayers	taxpayer	NOUN
ftr-468	65	16	may	may	AUX
ftr-468	65	17	rely	rely	VERB
ftr-468	65	18	regarding	regard	VERB
ftr-468	65	19	joint	joint	ADJ
ftr-468	65	20	operating	operating	NOUN
ftr-468	65	21	agreements	agreement	NOUN
ftr-468	65	22	.	.	PUNCT
ftr-468	66	1	instead	instead	ADV
ftr-468	66	2	,	,	PUNCT
ftr-468	66	3	it	it	PRON
ftr-468	66	4	has	have	AUX
ftr-468	66	5	expressed	express	VERB
ftr-468	66	6	its	its	PRON
ftr-468	66	7	approval	approval	NOUN
ftr-468	66	8	19971	19971	NUM
ftr-468	66	9	florida	florida	PROPN
ftr-468	66	10	tax	tax	NOUN
ftr-468	66	11	review	review	NOUN
ftr-468	66	12	exempt	exempt	ADJ
ftr-468	66	13	organizations	organization	NOUN
ftr-468	66	14	may	may	AUX
ftr-468	66	15	pool	pool	VERB
ftr-468	66	16	resources	resource	NOUN
ftr-468	66	17	to	to	PART
ftr-468	66	18	obtain	obtain	VERB
ftr-468	66	19	goods	good	NOUN
ftr-468	66	20	and	and	CCONJ
ftr-468	66	21	services	service	NOUN
ftr-468	66	22	necessary	necessary	ADJ
ftr-468	66	23	to	to	ADP
ftr-468	66	24	the	the	DET
ftr-468	66	25	accomplishment	accomplishment	NOUN
ftr-468	66	26	of	of	ADP
ftr-468	66	27	their	their	PRON
ftr-468	66	28	common	common	ADJ
ftr-468	66	29	goal	goal	NOUN
ftr-468	66	30	without	without	ADP
ftr-468	66	31	diverting	divert	VERB
ftr-468	66	32	the	the	DET
ftr-468	66	33	charitable	charitable	ADJ
ftr-468	66	34	fund	fund	NOUN
ftr-468	66	35	to	to	PART
ftr-468	66	36	waste	waste	VERB
ftr-468	66	37	,	,	PUNCT
ftr-468	66	38	profit	profit	NOUN
ftr-468	66	39	-	-	PUNCT
ftr-468	66	40	taking	taking	NOUN
ftr-468	66	41	by	by	ADP
ftr-468	66	42	other	other	ADJ
ftr-468	66	43	individuals	individual	NOUN
ftr-468	66	44	or	or	CCONJ
ftr-468	66	45	entities	entity	NOUN
ftr-468	66	46	,	,	PUNCT
ftr-468	66	47	or	or	CCONJ
ftr-468	66	48	taxation	taxation	NOUN
ftr-468	66	49	by	by	ADP
ftr-468	66	50	the	the	DET
ftr-468	66	51	government	government	NOUN
ftr-468	66	52	.	.	PUNCT
ftr-468	67	1	virtual	virtual	ADJ
ftr-468	67	2	mergers	merger	NOUN
ftr-468	67	3	are	be	AUX
ftr-468	67	4	so	so	ADV
ftr-468	67	5	-	-	PUNCT
ftr-468	67	6	called	call	VERB
ftr-468	67	7	because	because	SCONJ
ftr-468	67	8	they	they	PRON
ftr-468	67	9	involve	involve	VERB
ftr-468	67	10	detailed	detailed	ADJ
ftr-468	67	11	contractual	contractual	ADJ
ftr-468	67	12	undertakings	undertaking	NOUN
ftr-468	67	13	,	,	PUNCT
ftr-468	67	14	not	not	PART
ftr-468	67	15	amounting	amount	VERB
ftr-468	67	16	to	to	ADP
ftr-468	67	17	legal	legal	ADJ
ftr-468	67	18	merger	merger	NOUN
ftr-468	67	19	under	under	ADP
ftr-468	67	20	state	state	NOUN
ftr-468	67	21	law	law	NOUN
ftr-468	67	22	,	,	PUNCT
ftr-468	67	23	'	'	PUNCT
ftr-468	67	24	0	0	NUM
ftr-468	68	1	but	but	CCONJ
ftr-468	68	2	creating	create	VERB
ftr-468	68	3	sufficient	sufficient	ADJ
ftr-468	68	4	governance	governance	NOUN
ftr-468	68	5	,	,	PUNCT
ftr-468	68	6	management	management	NOUN
ftr-468	68	7	,	,	PUNCT
ftr-468	68	8	and	and	CCONJ
ftr-468	68	9	financial	financial	ADJ
ftr-468	68	10	connections	connection	NOUN
ftr-468	68	11	between	between	ADP
ftr-468	68	12	several	several	ADJ
ftr-468	68	13	entities	entity	NOUN
ftr-468	68	14	such	such	ADJ
ftr-468	68	15	that	that	SCONJ
ftr-468	68	16	the	the	DET
ftr-468	68	17	previously	previously	ADV
ftr-468	68	18	unrelated	unrelated	ADJ
ftr-468	68	19	parties	party	NOUN
ftr-468	68	20	are	be	AUX
ftr-468	68	21	treated	treat	VERB
ftr-468	68	22	as	as	ADP
ftr-468	68	23	a	a	DET
ftr-468	68	24	single	single	ADJ
ftr-468	68	25	entity	entity	NOUN
ftr-468	68	26	for	for	ADP
ftr-468	68	27	purposes	purpose	NOUN
ftr-468	68	28	of	of	ADP
ftr-468	68	29	regulations	regulation	NOUN
ftr-468	68	30	section	section	VERB
ftr-468	68	31	1.502	1.502	NUM
ftr-468	68	32	-	-	SYM
ftr-468	68	33	1(b	1(b	NUM
ftr-468	68	34	)	)	PUNCT
ftr-468	68	35	.	.	PUNCT
ftr-468	68	36	"	"	PUNCT
ftr-468	69	1	as	as	ADP
ftr-468	69	2	a	a	DET
ftr-468	69	3	result	result	NOUN
ftr-468	69	4	the	the	DET
ftr-468	69	5	several	several	ADJ
ftr-468	69	6	entities	entity	NOUN
ftr-468	69	7	are	be	AUX
ftr-468	69	8	allowed	allow	VERB
ftr-468	69	9	to	to	PART
ftr-468	69	10	consolidate	consolidate	VERB
ftr-468	69	11	the	the	DET
ftr-468	69	12	performance	performance	NOUN
ftr-468	69	13	of	of	ADP
ftr-468	69	14	their	their	PRON
ftr-468	69	15	activities	activity	NOUN
ftr-468	69	16	by	by	ADP
ftr-468	69	17	use	use	NOUN
ftr-468	69	18	of	of	ADP
ftr-468	69	19	a	a	DET
ftr-468	69	20	newly	newly	ADV
ftr-468	69	21	created	create	VERB
ftr-468	69	22	exempt	exempt	ADJ
ftr-468	69	23	of	of	ADP
ftr-468	69	24	joint	joint	ADJ
ftr-468	69	25	operating	operating	NOUN
ftr-468	69	26	agreements	agreement	NOUN
ftr-468	69	27	through	through	ADP
ftr-468	69	28	a	a	DET
ftr-468	69	29	series	series	NOUN
ftr-468	69	30	of	of	ADP
ftr-468	69	31	private	private	ADJ
ftr-468	69	32	letter	letter	NOUN
ftr-468	69	33	rulings	ruling	NOUN
ftr-468	69	34	.	.	PUNCT
ftr-468	70	1	see	see	VERB
ftr-468	70	2	priv	priv	PROPN
ftr-468	70	3	.	.	PUNCT
ftr-468	71	1	ltr	ltr	PROPN
ftr-468	71	2	.	.	PUNCT
ftr-468	71	3	rul	rul	PROPN
ftr-468	71	4	.	.	PUNCT
ftr-468	72	1	9722	9722	NUM
ftr-468	72	2	-	-	SYM
ftr-468	72	3	042	042	NUM
ftr-468	72	4	(	(	PUNCT
ftr-468	72	5	mar	mar	PROPN
ftr-468	72	6	.	.	PROPN
ftr-468	72	7	3	3	NUM
ftr-468	72	8	,	,	PUNCT
ftr-468	72	9	1997	1997	NUM
ftr-468	72	10	)	)	PUNCT
ftr-468	72	11	;	;	PUNCT
ftr-468	72	12	priv	priv	NOUN
ftr-468	72	13	.	.	PUNCT
ftr-468	73	1	ltr	ltr	PROPN
ftr-468	73	2	.	.	PUNCT
ftr-468	74	1	rul	rul	PROPN
ftr-468	74	2	.	.	PUNCT
ftr-468	75	1	97	97	NUM
ftr-468	75	2	-	-	SYM
ftr-468	75	3	21	21	NUM
ftr-468	75	4	-	-	PUNCT
ftr-468	75	5	031	031	NUM
ftr-468	75	6	(	(	PUNCT
ftr-468	75	7	feb	feb	PROPN
ftr-468	75	8	.	.	PROPN
ftr-468	75	9	26	26	NUM
ftr-468	75	10	,	,	PUNCT
ftr-468	75	11	1997	1997	NUM
ftr-468	75	12	)	)	PUNCT
ftr-468	75	13	;	;	PUNCT
ftr-468	75	14	priv	priv	NOUN
ftr-468	75	15	.	.	PUNCT
ftr-468	76	1	ltr	ltr	PROPN
ftr-468	76	2	.	.	PUNCT
ftr-468	77	1	rul	rul	PROPN
ftr-468	77	2	.	.	PUNCT
ftr-468	78	1	97	97	NUM
ftr-468	78	2	-	-	SYM
ftr-468	78	3	16	16	NUM
ftr-468	78	4	-	-	PUNCT
ftr-468	78	5	021	021	NUM
ftr-468	78	6	(	(	PUNCT
ftr-468	78	7	jan	jan	PROPN
ftr-468	78	8	.	.	PROPN
ftr-468	78	9	17	17	NUM
ftr-468	78	10	,	,	PUNCT
ftr-468	78	11	1997	1997	NUM
ftr-468	78	12	)	)	PUNCT
ftr-468	78	13	;	;	PUNCT
ftr-468	79	1	priv	priv	NOUN
ftr-468	79	2	.	.	PUNCT
ftr-468	80	1	ltr	ltr	PROPN
ftr-468	80	2	.	.	PUNCT
ftr-468	81	1	rul	rul	PROPN
ftr-468	81	2	.	.	PUNCT
ftr-468	82	1	97	97	NUM
ftr-468	82	2	-	-	SYM
ftr-468	82	3	14	14	NUM
ftr-468	82	4	-	-	SYM
ftr-468	82	5	011	011	NUM
ftr-468	82	6	(	(	PUNCT
ftr-468	82	7	dec	dec	PROPN
ftr-468	82	8	.	.	PROPN
ftr-468	82	9	24	24	NUM
ftr-468	82	10	,	,	PUNCT
ftr-468	82	11	1996	1996	NUM
ftr-468	82	12	)	)	PUNCT
ftr-468	82	13	;	;	PUNCT
ftr-468	82	14	priv	priv	NOUN
ftr-468	82	15	.	.	PUNCT
ftr-468	83	1	ltr	ltr	PROPN
ftr-468	83	2	.	.	PUNCT
ftr-468	84	1	rul	rul	PROPN
ftr-468	84	2	.	.	PUNCT
ftr-468	85	1	96	96	NUM
ftr-468	85	2	-	-	SYM
ftr-468	85	3	51	51	NUM
ftr-468	85	4	-	-	SYM
ftr-468	85	5	047	047	NUM
ftr-468	85	6	(	(	PUNCT
ftr-468	85	7	sept	sept	PROPN
ftr-468	85	8	.	.	PROPN
ftr-468	85	9	24	24	NUM
ftr-468	85	10	,	,	PUNCT
ftr-468	85	11	1996	1996	NUM
ftr-468	85	12	)	)	PUNCT
ftr-468	85	13	;	;	PUNCT
ftr-468	86	1	priv	priv	NOUN
ftr-468	86	2	.	.	PUNCT
ftr-468	87	1	ltr	ltr	PROPN
ftr-468	87	2	.	.	PUNCT
ftr-468	88	1	rul	rul	PROPN
ftr-468	88	2	.	.	PUNCT
ftr-468	89	1	96	96	NUM
ftr-468	89	2	-	-	SYM
ftr-468	89	3	23	23	NUM
ftr-468	89	4	-	-	SYM
ftr-468	89	5	011	011	NUM
ftr-468	89	6	(	(	PUNCT
ftr-468	89	7	feb	feb	PROPN
ftr-468	89	8	.	.	PROPN
ftr-468	89	9	29	29	NUM
ftr-468	89	10	,	,	PUNCT
ftr-468	89	11	1996	1996	NUM
ftr-468	89	12	)	)	PUNCT
ftr-468	89	13	;	;	PUNCT
ftr-468	89	14	priv	priv	NOUN
ftr-468	89	15	.	.	PUNCT
ftr-468	90	1	ltr	ltr	PROPN
ftr-468	90	2	.	.	PUNCT
ftr-468	91	1	rul	rul	PROPN
ftr-468	91	2	.	.	PUNCT
ftr-468	92	1	96	96	NUM
ftr-468	92	2	-	-	SYM
ftr-468	92	3	09	09	NUM
ftr-468	92	4	-	-	PUNCT
ftr-468	92	5	011	011	NUM
ftr-468	92	6	(	(	PUNCT
ftr-468	92	7	nov	nov	PROPN
ftr-468	92	8	.	.	PROPN
ftr-468	92	9	22	22	NUM
ftr-468	92	10	,	,	PUNCT
ftr-468	92	11	1995	1995	NUM
ftr-468	92	12	)	)	PUNCT
ftr-468	92	13	.	.	PUNCT
ftr-468	93	1	the	the	DET
ftr-468	93	2	legal	legal	ADJ
ftr-468	93	3	standards	standard	NOUN
ftr-468	93	4	applied	apply	VERB
ftr-468	93	5	in	in	ADP
ftr-468	93	6	each	each	PRON
ftr-468	93	7	of	of	ADP
ftr-468	93	8	the	the	DET
ftr-468	93	9	rulings	ruling	NOUN
ftr-468	93	10	are	be	AUX
ftr-468	93	11	essentially	essentially	ADV
ftr-468	93	12	identical	identical	ADJ
ftr-468	93	13	.	.	PUNCT
ftr-468	94	1	private	private	ADJ
ftr-468	94	2	letter	letter	NOUN
ftr-468	94	3	rulings	ruling	NOUN
ftr-468	94	4	may	may	AUX
ftr-468	94	5	not	not	PART
ftr-468	94	6	be	be	AUX
ftr-468	94	7	used	use	VERB
ftr-468	94	8	or	or	CCONJ
ftr-468	94	9	cited	cite	VERB
ftr-468	94	10	as	as	ADP
ftr-468	94	11	precedent	precedent	NOUN
ftr-468	94	12	unless	unless	SCONJ
ftr-468	94	13	the	the	DET
ftr-468	94	14	secretary	secretary	PROPN
ftr-468	94	15	of	of	ADP
ftr-468	94	16	treasury	treasury	PROPN
ftr-468	94	17	determines	determine	VERB
ftr-468	94	18	otherwise	otherwise	ADV
ftr-468	94	19	.	.	PUNCT
ftr-468	95	1	irc	irc	PROPN
ftr-468	95	2	§	§	PROPN
ftr-468	95	3	61100)(3	61100)(3	NOUN
ftr-468	95	4	)	)	PUNCT
ftr-468	95	5	.	.	PUNCT
ftr-468	96	1	10	10	NUM
ftr-468	96	2	.	.	X
ftr-468	96	3	darling	darling	NOUN
ftr-468	96	4	&	&	CCONJ
ftr-468	96	5	friedlander	friedlander	PROPN
ftr-468	96	6	,	,	PUNCT
ftr-468	96	7	supra	supra	PROPN
ftr-468	96	8	note	note	NOUN
ftr-468	96	9	8	8	NUM
ftr-468	96	10	,	,	PUNCT
ftr-468	96	11	at	at	ADP
ftr-468	96	12	132	132	NUM
ftr-468	96	13	.	.	PUNCT
ftr-468	97	1	(	(	PUNCT
ftr-468	97	2	"	"	PUNCT
ftr-468	97	3	because	because	SCONJ
ftr-468	97	4	a	a	DET
ftr-468	97	5	joint	joint	ADJ
ftr-468	97	6	operating	operating	NOUN
ftr-468	97	7	agreement	agreement	NOUN
ftr-468	97	8	affiliation	affiliation	NOUN
ftr-468	97	9	is	be	AUX
ftr-468	97	10	not	not	PART
ftr-468	97	11	a	a	DET
ftr-468	97	12	true	true	ADJ
ftr-468	97	13	merger	merger	NOUN
ftr-468	97	14	,	,	PUNCT
ftr-468	97	15	it	it	PRON
ftr-468	97	16	has	have	AUX
ftr-468	97	17	come	come	VERB
ftr-468	97	18	to	to	PART
ftr-468	97	19	be	be	AUX
ftr-468	97	20	called	call	VERB
ftr-468	97	21	a	a	DET
ftr-468	97	22	"	"	PUNCT
ftr-468	97	23	'	'	PUNCT
ftr-468	97	24	virtual	virtual	ADJ
ftr-468	97	25	merger	merger	NOUN
ftr-468	97	26	.	.	PUNCT
ftr-468	97	27	'	'	PUNCT
ftr-468	98	1	"	"	PUNCT
ftr-468	98	2	)	)	PUNCT
ftr-468	98	3	,	,	PUNCT
ftr-468	98	4	11	11	NUM
ftr-468	98	5	.	.	PUNCT
ftr-468	98	6	regs	reg	NOUN
ftr-468	98	7	.	.	PUNCT
ftr-468	99	1	§	§	PROPN
ftr-468	99	2	1.502	1.502	NUM
ftr-468	99	3	-	-	SYM
ftr-468	99	4	1(b	1(b	NUM
ftr-468	99	5	)	)	PUNCT
ftr-468	99	6	provides	provide	VERB
ftr-468	99	7	:	:	PUNCT
ftr-468	99	8	if	if	SCONJ
ftr-468	99	9	a	a	DET
ftr-468	99	10	subsidiary	subsidiary	ADJ
ftr-468	99	11	organization	organization	NOUN
ftr-468	99	12	of	of	ADP
ftr-468	99	13	a	a	DET
ftr-468	99	14	tax	tax	NOUN
ftr-468	99	15	-	-	PUNCT
ftr-468	99	16	exempt	exempt	ADJ
ftr-468	99	17	organization	organization	NOUN
ftr-468	99	18	would	would	AUX
ftr-468	99	19	itself	itself	PRON
ftr-468	99	20	be	be	AUX
ftr-468	99	21	exempt	exempt	ADJ
ftr-468	99	22	on	on	ADP
ftr-468	99	23	the	the	DET
ftr-468	99	24	ground	ground	NOUN
ftr-468	99	25	that	that	SCONJ
ftr-468	99	26	its	its	PRON
ftr-468	99	27	activities	activity	NOUN
ftr-468	99	28	are	be	AUX
ftr-468	99	29	an	an	DET
ftr-468	99	30	integral	integral	ADJ
ftr-468	99	31	part	part	NOUN
ftr-468	99	32	of	of	ADP
ftr-468	99	33	the	the	DET
ftr-468	99	34	exempt	exempt	ADJ
ftr-468	99	35	activities	activity	NOUN
ftr-468	99	36	of	of	ADP
ftr-468	99	37	the	the	DET
ftr-468	99	38	parent	parent	NOUN
ftr-468	99	39	organization	organization	NOUN
ftr-468	99	40	,	,	PUNCT
ftr-468	99	41	its	its	PRON
ftr-468	99	42	exemption	exemption	NOUN
ftr-468	99	43	will	will	AUX
ftr-468	99	44	not	not	PART
ftr-468	99	45	be	be	AUX
ftr-468	99	46	lost	lose	VERB
ftr-468	99	47	because	because	SCONJ
ftr-468	99	48	,	,	PUNCT
ftr-468	99	49	as	as	ADP
ftr-468	99	50	a	a	DET
ftr-468	99	51	matter	matter	NOUN
ftr-468	99	52	of	of	ADP
ftr-468	99	53	accounting	account	VERB
ftr-468	99	54	between	between	ADP
ftr-468	99	55	two	two	NUM
ftr-468	99	56	organizations	organization	NOUN
ftr-468	99	57	,	,	PUNCT
ftr-468	99	58	the	the	DET
ftr-468	99	59	subsidiary	subsidiary	NOUN
ftr-468	99	60	derives	derive	VERB
ftr-468	99	61	a	a	DET
ftr-468	99	62	profit	profit	NOUN
ftr-468	99	63	from	from	ADP
ftr-468	99	64	its	its	PRON
ftr-468	99	65	dealings	dealing	NOUN
ftr-468	99	66	with	with	ADP
ftr-468	99	67	its	its	PRON
ftr-468	99	68	parent	parent	NOUN
ftr-468	99	69	organization	organization	NOUN
ftr-468	99	70	,	,	PUNCT
ftr-468	99	71	for	for	ADP
ftr-468	99	72	example	example	NOUN
ftr-468	99	73	,	,	PUNCT
ftr-468	99	74	a	a	DET
ftr-468	99	75	subsidiary	subsidiary	NOUN
ftr-468	99	76	organization	organization	NOUN
ftr-468	99	77	which	which	PRON
ftr-468	99	78	is	be	AUX
ftr-468	99	79	operated	operate	VERB
ftr-468	99	80	for	for	ADP
ftr-468	99	81	the	the	DET
ftr-468	99	82	sole	sole	ADJ
ftr-468	99	83	purpose	purpose	NOUN
ftr-468	99	84	of	of	ADP
ftr-468	99	85	furnishing	furnish	VERB
ftr-468	99	86	electric	electric	ADJ
ftr-468	99	87	power	power	NOUN
ftr-468	99	88	used	use	VERB
ftr-468	99	89	by	by	ADP
ftr-468	99	90	its	its	PRON
ftr-468	99	91	parent	parent	NOUN
ftr-468	99	92	organization	organization	NOUN
ftr-468	99	93	,	,	PUNCT
ftr-468	99	94	a	a	DET
ftr-468	99	95	tax	tax	NOUN
ftr-468	99	96	exempt	exempt	ADJ
ftr-468	99	97	educational	educational	ADJ
ftr-468	99	98	organization	organization	NOUN
ftr-468	99	99	,	,	PUNCT
ftr-468	99	100	in	in	ADP
ftr-468	99	101	carrying	carry	VERB
ftr-468	99	102	on	on	ADP
ftr-468	99	103	its	its	PRON
ftr-468	99	104	educational	educational	ADJ
ftr-468	99	105	activities	activity	NOUN
ftr-468	99	106	.	.	PUNCT
ftr-468	100	1	however	however	ADV
ftr-468	100	2	,	,	PUNCT
ftr-468	100	3	the	the	DET
ftr-468	100	4	subsidiary	subsidiary	NOUN
ftr-468	100	5	organization	organization	NOUN
ftr-468	100	6	is	be	AUX
ftr-468	100	7	not	not	PART
ftr-468	100	8	exempt	exempt	ADJ
ftr-468	100	9	from	from	ADP
ftr-468	100	10	tax	tax	NOUN
ftr-468	100	11	if	if	SCONJ
ftr-468	100	12	it	it	PRON
ftr-468	100	13	is	be	AUX
ftr-468	100	14	operated	operate	VERB
ftr-468	100	15	for	for	ADP
ftr-468	100	16	the	the	DET
ftr-468	100	17	primary	primary	ADJ
ftr-468	100	18	purpose	purpose	NOUN
ftr-468	100	19	of	of	ADP
ftr-468	100	20	carrying	carry	VERB
ftr-468	100	21	on	on	ADP
ftr-468	100	22	a	a	DET
ftr-468	100	23	trade	trade	NOUN
ftr-468	100	24	or	or	CCONJ
ftr-468	100	25	business	business	NOUN
ftr-468	100	26	which	which	PRON
ftr-468	100	27	would	would	AUX
ftr-468	100	28	be	be	AUX
ftr-468	100	29	an	an	DET
ftr-468	100	30	unrelated	unrelated	ADJ
ftr-468	100	31	trade	trade	NOUN
ftr-468	100	32	or	or	CCONJ
ftr-468	100	33	business	business	NOUN
ftr-468	100	34	(	(	PUNCT
ftr-468	100	35	that	that	PRON
ftr-468	100	36	is	is	ADV
ftr-468	100	37	,	,	PUNCT
ftr-468	100	38	unrelated	unrelated	ADJ
ftr-468	100	39	to	to	AUX
ftr-468	100	40	exempt	exempt	ADJ
ftr-468	100	41	activities	activity	NOUN
ftr-468	100	42	)	)	PUNCT
ftr-468	100	43	if	if	SCONJ
ftr-468	100	44	regularly	regularly	ADV
ftr-468	100	45	carried	carry	VERB
ftr-468	100	46	on	on	ADP
ftr-468	100	47	by	by	ADP
ftr-468	100	48	the	the	DET
ftr-468	100	49	parent	parent	NOUN
ftr-468	100	50	organization	organization	NOUN
ftr-468	100	51	.	.	PUNCT
ftr-468	101	1	for	for	ADP
ftr-468	101	2	example	example	NOUN
ftr-468	101	3	,	,	PUNCT
ftr-468	101	4	if	if	SCONJ
ftr-468	101	5	a	a	DET
ftr-468	101	6	subsidiary	subsidiary	NOUN
ftr-468	101	7	organization	organization	NOUN
ftr-468	101	8	is	be	AUX
ftr-468	101	9	operated	operate	VERB
ftr-468	101	10	primarily	primarily	ADV
ftr-468	101	11	for	for	ADP
ftr-468	101	12	the	the	DET
ftr-468	101	13	purpose	purpose	NOUN
ftr-468	101	14	of	of	ADP
ftr-468	101	15	furnishing	furnish	VERB
ftr-468	101	16	electric	electric	ADJ
ftr-468	101	17	power	power	NOUN
ftr-468	101	18	to	to	ADP
ftr-468	101	19	consumers	consumer	NOUN
ftr-468	101	20	other	other	ADJ
ftr-468	101	21	than	than	ADP
ftr-468	101	22	its	its	PRON
ftr-468	101	23	parent	parent	NOUN
ftr-468	101	24	organization	organization	NOUN
ftr-468	101	25	(	(	PUNCT
ftr-468	101	26	and	and	CCONJ
ftr-468	101	27	the	the	DET
ftr-468	101	28	parent	parent	NOUN
ftr-468	101	29	's	's	PART
ftr-468	101	30	tax	tax	NOUN
ftr-468	101	31	exempt	exempt	ADJ
ftr-468	101	32	subsidiary	subsidiary	NOUN
ftr-468	101	33	organizations	organization	NOUN
ftr-468	101	34	)	)	PUNCT
ftr-468	101	35	,	,	PUNCT
ftr-468	101	36	it	it	PRON
ftr-468	101	37	is	be	AUX
ftr-468	101	38	not	not	PART
ftr-468	101	39	exempt	exempt	ADJ
ftr-468	101	40	since	since	SCONJ
ftr-468	101	41	such	such	ADJ
ftr-468	101	42	business	business	NOUN
ftr-468	101	43	would	would	AUX
ftr-468	101	44	be	be	AUX
ftr-468	101	45	an	an	DET
ftr-468	101	46	unrelated	unrelated	ADJ
ftr-468	101	47	trade	trade	NOUN
ftr-468	101	48	or	or	CCONJ
ftr-468	101	49	business	business	NOUN
ftr-468	101	50	if	if	SCONJ
ftr-468	101	51	regularly	regularly	ADV
ftr-468	101	52	carried	carry	VERB
ftr-468	101	53	on	on	ADP
ftr-468	101	54	by	by	ADP
ftr-468	101	55	the	the	DET
ftr-468	101	56	parent	parent	NOUN
ftr-468	101	57	organization	organization	NOUN
ftr-468	101	58	.	.	PUNCT
ftr-468	102	1	similarly	similarly	ADV
ftr-468	102	2	,	,	PUNCT
ftr-468	102	3	if	if	SCONJ
ftr-468	102	4	the	the	DET
ftr-468	102	5	organization	organization	NOUN
ftr-468	102	6	is	be	AUX
ftr-468	102	7	owned	own	VERB
ftr-468	102	8	by	by	ADP
ftr-468	102	9	several	several	ADJ
ftr-468	102	10	unrelated	unrelated	ADJ
ftr-468	102	11	exempt	exempt	ADJ
ftr-468	102	12	organizations	organization	NOUN
ftr-468	102	13	,	,	PUNCT
ftr-468	102	14	and	and	CCONJ
ftr-468	102	15	is	be	AUX
ftr-468	102	16	operated	operate	VERB
ftr-468	102	17	for	for	ADP
ftr-468	102	18	the	the	DET
ftr-468	102	19	purpose	purpose	NOUN
ftr-468	102	20	of	of	ADP
ftr-468	102	21	furnishing	furnish	VERB
ftr-468	102	22	electric	electric	ADJ
ftr-468	102	23	power	power	NOUN
ftr-468	102	24	to	to	ADP
ftr-468	102	25	each	each	PRON
ftr-468	102	26	of	of	ADP
ftr-468	102	27	them	they	PRON
ftr-468	102	28	,	,	PUNCT
ftr-468	102	29	it	it	PRON
ftr-468	102	30	is	be	AUX
ftr-468	102	31	not	not	PART
ftr-468	102	32	exempt	exempt	ADJ
ftr-468	102	33	since	since	SCONJ
ftr-468	102	34	such	such	ADJ
ftr-468	102	35	business	business	NOUN
ftr-468	102	36	would	would	AUX
ftr-468	102	37	be	be	AUX
ftr-468	102	38	an	an	DET
ftr-468	102	39	unrelated	unrelated	ADJ
ftr-468	102	40	trade	trade	NOUN
ftr-468	102	41	or	or	CCONJ
ftr-468	102	42	business	business	NOUN
ftr-468	102	43	if	if	SCONJ
ftr-468	102	44	regularly	regularly	ADV
ftr-468	102	45	carried	carry	VERB
ftr-468	102	46	on	on	ADP
ftr-468	102	47	by	by	ADP
ftr-468	102	48	any	any	DET
ftr-468	102	49	one	one	NUM
ftr-468	102	50	of	of	ADP
ftr-468	102	51	the	the	DET
ftr-468	102	52	tax	tax	NOUN
ftr-468	102	53	-	-	PUNCT
ftr-468	102	54	exempt	exempt	ADJ
ftr-468	102	55	organizations	organization	NOUN
ftr-468	102	56	.	.	PUNCT
ftr-468	103	1	for	for	ADP
ftr-468	103	2	purposes	purpose	NOUN
ftr-468	103	3	of	of	ADP
ftr-468	103	4	this	this	DET
ftr-468	103	5	paragraph	paragraph	NOUN
ftr-468	103	6	,	,	PUNCT
ftr-468	103	7	organizations	organization	NOUN
ftr-468	103	8	are	be	AUX
ftr-468	103	9	related	relate	VERB
ftr-468	103	10	only	only	ADV
ftr-468	103	11	if	if	SCONJ
ftr-468	103	12	they	they	PRON
ftr-468	103	13	consist	consist	VERB
ftr-468	103	14	of	of	ADP
ftr-468	103	15	:	:	PUNCT
ftr-468	103	16	(	(	PUNCT
ftr-468	103	17	1	1	X
ftr-468	103	18	)	)	PUNCT
ftr-468	103	19	a	a	DET
ftr-468	103	20	parent	parent	NOUN
ftr-468	103	21	organization	organization	NOUN
ftr-468	103	22	and	and	CCONJ
ftr-468	103	23	one	one	NUM
ftr-468	103	24	or	or	CCONJ
ftr-468	103	25	more	more	ADJ
ftr-468	103	26	of	of	ADP
ftr-468	103	27	its	its	PRON
ftr-468	103	28	subsidiary	subsidiary	NOUN
ftr-468	103	29	organizations	organization	NOUN
ftr-468	103	30	;	;	PUNCT
ftr-468	103	31	or	or	CCONJ
ftr-468	103	32	(	(	PUNCT
ftr-468	103	33	2	2	X
ftr-468	103	34	)	)	PUNCT
ftr-468	103	35	subsidiary	subsidiary	NOUN
ftr-468	103	36	organizations	organization	NOUN
ftr-468	103	37	having	have	VERB
ftr-468	103	38	a	a	DET
ftr-468	103	39	common	common	ADJ
ftr-468	103	40	parent	parent	NOUN
ftr-468	103	41	organization	organization	NOUN
ftr-468	103	42	.	.	PUNCT
ftr-468	104	1	an	an	DET
ftr-468	104	2	exempt	exempt	ADJ
ftr-468	104	3	organization	organization	NOUN
ftr-468	104	4	is	be	AUX
ftr-468	104	5	not	not	PART
ftr-468	104	6	related	relate	VERB
ftr-468	104	7	to	to	ADP
ftr-468	104	8	another	another	DET
ftr-468	104	9	exempt	exempt	ADJ
ftr-468	104	10	organization	organization	NOUN
ftr-468	104	11	merely	merely	ADV
ftr-468	104	12	because	because	SCONJ
ftr-468	104	13	they	they	PRON
ftr-468	104	14	both	both	PRON
ftr-468	104	15	engage	engage	VERB
ftr-468	104	16	in	in	ADP
ftr-468	104	17	the	the	DET
ftr-468	104	18	same	same	ADJ
ftr-468	104	19	type	type	NOUN
ftr-468	104	20	of	of	ADP
ftr-468	104	21	exempt	exempt	ADJ
ftr-468	104	22	activities	activity	NOUN
ftr-468	104	23	.	.	PUNCT
ftr-468	105	1	[	[	X
ftr-468	105	2	vol	vol	NOUN
ftr-468	105	3	3:9	3:9	NUM
ftr-468	105	4	creating	create	VERB
ftr-468	105	5	complex	complex	ADJ
ftr-468	105	6	monsters	monster	NOUN
ftr-468	105	7	entity	entity	NOUN
ftr-468	105	8	without	without	ADP
ftr-468	105	9	engaging	engage	VERB
ftr-468	105	10	in	in	ADP
ftr-468	105	11	unrelated	unrelated	ADJ
ftr-468	105	12	business	business	NOUN
ftr-468	105	13	activity	activity	NOUN
ftr-468	105	14	or	or	CCONJ
ftr-468	105	15	otherwise	otherwise	ADV
ftr-468	105	16	jeopardizing	jeopardize	VERB
ftr-468	105	17	their	their	PRON
ftr-468	105	18	separate	separate	ADJ
ftr-468	105	19	tax	tax	NOUN
ftr-468	105	20	exempt	exempt	ADJ
ftr-468	105	21	statuses	status	NOUN
ftr-468	105	22	.	.	PUNCT
ftr-468	106	1	using	use	VERB
ftr-468	106	2	the	the	DET
ftr-468	106	3	mathematical	mathematical	ADJ
ftr-468	106	4	analogy	analogy	NOUN
ftr-468	106	5	to	to	PART
ftr-468	106	6	illustrate	illustrate	VERB
ftr-468	106	7	,	,	PUNCT
ftr-468	106	8	point	point	VERB
ftr-468	106	9	a	a	PRON
ftr-468	106	10	is	be	AUX
ftr-468	106	11	the	the	DET
ftr-468	106	12	status	status	NOUN
ftr-468	106	13	quo	quo	NOUN
ftr-468	106	14	at	at	ADP
ftr-468	106	15	which	which	PRON
ftr-468	106	16	the	the	DET
ftr-468	106	17	unrelated	unrelated	ADJ
ftr-468	106	18	parties	party	NOUN
ftr-468	106	19	have	have	VERB
ftr-468	106	20	a	a	DET
ftr-468	106	21	common	common	ADJ
ftr-468	106	22	need	need	NOUN
ftr-468	106	23	which	which	PRON
ftr-468	106	24	must	must	AUX
ftr-468	106	25	be	be	AUX
ftr-468	106	26	met	meet	VERB
ftr-468	106	27	if	if	SCONJ
ftr-468	106	28	they	they	PRON
ftr-468	106	29	are	be	AUX
ftr-468	106	30	to	to	PART
ftr-468	106	31	achieve	achieve	VERB
ftr-468	106	32	a	a	DET
ftr-468	106	33	commonly	commonly	ADV
ftr-468	106	34	-	-	PUNCT
ftr-468	106	35	held	hold	VERB
ftr-468	106	36	goal	goal	NOUN
ftr-468	106	37	.	.	PUNCT
ftr-468	107	1	for	for	ADP
ftr-468	107	2	example	example	NOUN
ftr-468	107	3	,	,	PUNCT
ftr-468	107	4	five	five	NUM
ftr-468	107	5	tax	tax	NOUN
ftr-468	107	6	exempt	exempt	ADJ
ftr-468	107	7	hospitals	hospital	NOUN
ftr-468	107	8	in	in	ADP
ftr-468	107	9	a	a	DET
ftr-468	107	10	given	give	VERB
ftr-468	107	11	locale	locale	NOUN
ftr-468	107	12	,	,	PUNCT
ftr-468	107	13	although	although	SCONJ
ftr-468	107	14	unrelated	unrelated	ADJ
ftr-468	107	15	,	,	PUNCT
ftr-468	107	16	might	might	AUX
ftr-468	107	17	share	share	VERB
ftr-468	107	18	a	a	DET
ftr-468	107	19	common	common	ADJ
ftr-468	107	20	need	need	NOUN
ftr-468	107	21	for	for	ADP
ftr-468	107	22	a	a	DET
ftr-468	107	23	specialized	specialized	ADJ
ftr-468	107	24	medical	medical	ADJ
ftr-468	107	25	diagnosis	diagnosis	NOUN
ftr-468	107	26	procedure	procedure	NOUN
ftr-468	107	27	.	.	PUNCT
ftr-468	108	1	point	point	NOUN
ftr-468	108	2	b	b	PROPN
ftr-468	108	3	is	be	AUX
ftr-468	108	4	the	the	DET
ftr-468	108	5	later	later	ADJ
ftr-468	108	6	point	point	NOUN
ftr-468	108	7	at	at	ADP
ftr-468	108	8	which	which	PRON
ftr-468	108	9	the	the	DET
ftr-468	108	10	exempt	exempt	ADJ
ftr-468	108	11	organizations	organization	NOUN
ftr-468	108	12	are	be	AUX
ftr-468	108	13	able	able	ADJ
ftr-468	108	14	to	to	PART
ftr-468	108	15	obtain	obtain	VERB
ftr-468	108	16	necessary	necessary	ADJ
ftr-468	108	17	goods	good	NOUN
ftr-468	108	18	and	and	CCONJ
ftr-468	108	19	services	service	NOUN
ftr-468	108	20	at	at	ADP
ftr-468	108	21	cost	cost	NOUN
ftr-468	108	22	and	and	CCONJ
ftr-468	108	23	without	without	ADP
ftr-468	108	24	wasting	waste	VERB
ftr-468	108	25	charitable	charitable	ADJ
ftr-468	108	26	funds	fund	NOUN
ftr-468	108	27	or	or	CCONJ
ftr-468	108	28	diverting	divert	VERB
ftr-468	108	29	them	they	PRON
ftr-468	108	30	to	to	ADP
ftr-468	108	31	personal	personal	ADJ
ftr-468	108	32	profit	profit	NOUN
ftr-468	108	33	or	or	CCONJ
ftr-468	108	34	taxation	taxation	NOUN
ftr-468	108	35	.	.	PUNCT
ftr-468	109	1	to	to	PART
ftr-468	109	2	remain	remain	VERB
ftr-468	109	3	with	with	ADP
ftr-468	109	4	the	the	DET
ftr-468	109	5	above	above	ADJ
ftr-468	109	6	example	example	NOUN
ftr-468	109	7	,	,	PUNCT
ftr-468	109	8	the	the	DET
ftr-468	109	9	five	five	NUM
ftr-468	109	10	hospitals	hospital	NOUN
ftr-468	109	11	might	might	AUX
ftr-468	109	12	each	each	PRON
ftr-468	109	13	establish	establish	VERB
ftr-468	109	14	a	a	DET
ftr-468	109	15	captive	captive	ADJ
ftr-468	109	16	subsidiary	subsidiary	NOUN
ftr-468	109	17	to	to	PART
ftr-468	109	18	provide	provide	VERB
ftr-468	109	19	the	the	DET
ftr-468	109	20	diagnostic	diagnostic	ADJ
ftr-468	109	21	procedure	procedure	NOUN
ftr-468	109	22	at	at	ADP
ftr-468	109	23	cost	cost	NOUN
ftr-468	109	24	,	,	PUNCT
ftr-468	109	25	or	or	CCONJ
ftr-468	109	26	they	they	PRON
ftr-468	109	27	might	might	AUX
ftr-468	109	28	each	each	PRON
ftr-468	109	29	establish	establish	VERB
ftr-468	109	30	an	an	DET
ftr-468	109	31	in	in	ADP
ftr-468	109	32	-	-	PUNCT
ftr-468	109	33	house	house	NOUN
ftr-468	109	34	facility	facility	NOUN
ftr-468	109	35	.	.	PUNCT
ftr-468	110	1	each	each	DET
ftr-468	110	2	exempt	exempt	ADJ
ftr-468	110	3	hospital	hospital	NOUN
ftr-468	110	4	would	would	AUX
ftr-468	110	5	then	then	ADV
ftr-468	110	6	be	be	AUX
ftr-468	110	7	able	able	ADJ
ftr-468	110	8	to	to	PART
ftr-468	110	9	obtain	obtain	VERB
ftr-468	110	10	the	the	DET
ftr-468	110	11	necessary	necessary	ADJ
ftr-468	110	12	service	service	NOUN
ftr-468	110	13	without	without	ADP
ftr-468	110	14	the	the	DET
ftr-468	110	15	diversion	diversion	NOUN
ftr-468	110	16	of	of	ADP
ftr-468	110	17	the	the	DET
ftr-468	110	18	charitable	charitable	ADJ
ftr-468	110	19	fisc	fisc	NOUN
ftr-468	110	20	to	to	ADP
ftr-468	110	21	personal	personal	ADJ
ftr-468	110	22	profit	profit	NOUN
ftr-468	110	23	or	or	CCONJ
ftr-468	110	24	taxation	taxation	NOUN
ftr-468	110	25	.	.	PUNCT
ftr-468	110	26	'	'	PUNCT
ftr-468	111	1	2	2	NUM
ftr-468	111	2	still	still	ADV
ftr-468	111	3	,	,	PUNCT
ftr-468	111	4	neither	neither	DET
ftr-468	111	5	option	option	NOUN
ftr-468	111	6	would	would	AUX
ftr-468	111	7	constitute	constitute	VERB
ftr-468	111	8	the	the	DET
ftr-468	111	9	shortest	short	ADJ
ftr-468	111	10	distance	distance	NOUN
ftr-468	111	11	as	as	SCONJ
ftr-468	111	12	it	it	PRON
ftr-468	111	13	relates	relate	VERB
ftr-468	111	14	to	to	ADP
ftr-468	111	15	all	all	DET
ftr-468	111	16	the	the	DET
ftr-468	111	17	hospitals	hospital	NOUN
ftr-468	111	18	because	because	SCONJ
ftr-468	111	19	the	the	DET
ftr-468	111	20	five	five	NUM
ftr-468	111	21	-	-	ADJ
ftr-468	111	22	fold	fold	ADJ
ftr-468	111	23	duplication	duplication	NOUN
ftr-468	111	24	creates	create	VERB
ftr-468	111	25	waste	waste	NOUN
ftr-468	111	26	and	and	CCONJ
ftr-468	111	27	a	a	DET
ftr-468	111	28	combined	combine	VERB
ftr-468	111	29	capacity	capacity	NOUN
ftr-468	111	30	which	which	PRON
ftr-468	111	31	outweighs	outweigh	VERB
ftr-468	111	32	overall	overall	ADJ
ftr-468	111	33	demand	demand	NOUN
ftr-468	111	34	.	.	PUNCT
ftr-468	112	1	the	the	DET
ftr-468	112	2	shortest	short	ADJ
ftr-468	112	3	,	,	PUNCT
ftr-468	112	4	i.e.	i.e.	X
ftr-468	112	5	,	,	PUNCT
ftr-468	112	6	least	least	ADV
ftr-468	112	7	complex	complex	ADJ
ftr-468	112	8	,	,	PUNCT
ftr-468	112	9	distance	distance	NOUN
ftr-468	112	10	from	from	ADP
ftr-468	112	11	point	point	NOUN
ftr-468	112	12	a	a	PRON
ftr-468	112	13	to	to	PART
ftr-468	112	14	point	point	NOUN
ftr-468	112	15	b	b	X
ftr-468	112	16	would	would	AUX
ftr-468	112	17	be	be	AUX
ftr-468	112	18	to	to	PART
ftr-468	112	19	allow	allow	VERB
ftr-468	112	20	the	the	DET
ftr-468	112	21	exempt	exempt	ADJ
ftr-468	112	22	organizations	organization	NOUN
ftr-468	112	23	to	to	PART
ftr-468	112	24	share	share	VERB
ftr-468	112	25	access	access	NOUN
ftr-468	112	26	to	to	ADP
ftr-468	112	27	a	a	DET
ftr-468	112	28	single	single	ADJ
ftr-468	112	29	facility	facility	NOUN
ftr-468	112	30	which	which	PRON
ftr-468	112	31	would	would	AUX
ftr-468	112	32	provide	provide	VERB
ftr-468	112	33	all	all	DET
ftr-468	112	34	five	five	NUM
ftr-468	112	35	organizations	organization	NOUN
ftr-468	112	36	with	with	ADP
ftr-468	112	37	diagnostic	diagnostic	ADJ
ftr-468	112	38	services	service	NOUN
ftr-468	112	39	at	at	ADP
ftr-468	112	40	cost	cost	NOUN
ftr-468	112	41	and	and	CCONJ
ftr-468	112	42	on	on	ADP
ftr-468	112	43	a	a	DET
ftr-468	112	44	consolidated	consolidated	ADJ
ftr-468	112	45	basis	basis	NOUN
ftr-468	112	46	,	,	PUNCT
ftr-468	112	47	thereby	thereby	ADV
ftr-468	112	48	achieving	achieve	VERB
ftr-468	112	49	a	a	DET
ftr-468	112	50	certain	certain	ADJ
ftr-468	112	51	self	self	NOUN
ftr-468	112	52	-	-	PUNCT
ftr-468	112	53	contained	contain	VERB
ftr-468	112	54	economy	economy	NOUN
ftr-468	112	55	based	base	VERB
ftr-468	112	56	on	on	ADP
ftr-468	112	57	charity	charity	NOUN
ftr-468	112	58	rather	rather	ADV
ftr-468	112	59	than	than	ADP
ftr-468	112	60	profit	profit	NOUN
ftr-468	112	61	and	and	CCONJ
ftr-468	112	62	ultimately	ultimately	ADV
ftr-468	112	63	working	work	VERB
ftr-468	112	64	to	to	ADP
ftr-468	112	65	the	the	DET
ftr-468	112	66	advantage	advantage	NOUN
ftr-468	112	67	of	of	ADP
ftr-468	112	68	common	common	ADJ
ftr-468	112	69	charitable	charitable	ADJ
ftr-468	112	70	beneficiaries	beneficiary	NOUN
ftr-468	112	71	.	.	PUNCT
ftr-468	113	1	however	however	ADV
ftr-468	113	2	,	,	PUNCT
ftr-468	113	3	this	this	DET
ftr-468	113	4	option	option	NOUN
ftr-468	113	5	would	would	AUX
ftr-468	113	6	not	not	PART
ftr-468	113	7	get	get	VERB
ftr-468	113	8	the	the	DET
ftr-468	113	9	hospitals	hospital	NOUN
ftr-468	113	10	entirely	entirely	ADV
ftr-468	113	11	to	to	PART
ftr-468	113	12	point	point	VERB
ftr-468	113	13	b	b	NOUN
ftr-468	113	14	because	because	SCONJ
ftr-468	113	15	the	the	DET
ftr-468	113	16	resulting	result	VERB
ftr-468	113	17	"	"	PUNCT
ftr-468	113	18	consolidated	consolidated	ADJ
ftr-468	113	19	"	"	PUNCT
ftr-468	113	20	entity	entity	NOUN
ftr-468	113	21	would	would	AUX
ftr-468	113	22	be	be	AUX
ftr-468	113	23	taxable	taxable	ADJ
ftr-468	113	24	under	under	ADP
ftr-468	113	25	present	present	ADJ
ftr-468	113	26	law	law	NOUN
ftr-468	113	27	.	.	PUNCT
ftr-468	114	1	3	3	NUM
ftr-468	115	1	neither	neither	CCONJ
ftr-468	115	2	could	could	AUX
ftr-468	115	3	any	any	DET
ftr-468	115	4	one	one	NUM
ftr-468	115	5	hospital	hospital	NOUN
ftr-468	115	6	provide	provide	VERB
ftr-468	115	7	the	the	DET
ftr-468	115	8	diagnostic	diagnostic	ADJ
ftr-468	115	9	service	service	NOUN
ftr-468	115	10	to	to	ADP
ftr-468	115	11	the	the	DET
ftr-468	115	12	four	four	NUM
ftr-468	115	13	other	other	ADJ
ftr-468	115	14	hospitals	hospital	NOUN
ftr-468	115	15	on	on	ADP
ftr-468	115	16	a	a	DET
ftr-468	115	17	consolidated	consolidated	ADJ
ftr-468	115	18	basis	basis	NOUN
ftr-468	115	19	without	without	ADP
ftr-468	115	20	engaging	engage	VERB
ftr-468	115	21	in	in	ADP
ftr-468	115	22	an	an	DET
ftr-468	115	23	unrelated	unrelated	ADJ
ftr-468	115	24	business	business	NOUN
ftr-468	115	25	activity.14	activity.14	NOUN
ftr-468	115	26	to	to	PART
ftr-468	115	27	gain	gain	VERB
ftr-468	115	28	tax	tax	NOUN
ftr-468	115	29	exempt	exempt	ADJ
ftr-468	115	30	status	status	NOUN
ftr-468	115	31	,	,	PUNCT
ftr-468	115	32	avoid	avoid	VERB
ftr-468	115	33	the	the	DET
ftr-468	115	34	imposition	imposition	NOUN
ftr-468	115	35	of	of	ADP
ftr-468	115	36	the	the	DET
ftr-468	115	37	unrelated	unrelated	ADJ
ftr-468	115	38	business	business	NOUN
ftr-468	115	39	income	income	NOUN
ftr-468	115	40	tax	tax	NOUN
ftr-468	115	41	,	,	PUNCT
ftr-468	115	42	and	and	CCONJ
ftr-468	115	43	remain	remain	VERB
ftr-468	115	44	in	in	ADP
ftr-468	115	45	compliance	compliance	NOUN
ftr-468	115	46	with	with	ADP
ftr-468	115	47	regulations	regulation	NOUN
ftr-468	115	48	section	section	NOUN
ftr-468	115	49	1.502	1.502	NUM
ftr-468	115	50	-	-	SYM
ftr-468	115	51	1(b	1(b	NUM
ftr-468	115	52	)	)	PUNCT
ftr-468	115	53	,	,	PUNCT
ftr-468	115	54	the	the	DET
ftr-468	115	55	exempt	exempt	ADJ
ftr-468	115	56	organizations	organization	NOUN
ftr-468	115	57	must	must	AUX
ftr-468	115	58	actually	actually	ADV
ftr-468	115	59	merge	merge	VERB
ftr-468	115	60	or	or	CCONJ
ftr-468	115	61	engage	engage	VERB
ftr-468	115	62	in	in	ADP
ftr-468	115	63	a	a	DET
ftr-468	115	64	complex	complex	ADJ
ftr-468	115	65	transaction	transaction	NOUN
ftr-468	115	66	resulting	result	VERB
ftr-468	115	67	in	in	ADP
ftr-468	115	68	a	a	DET
ftr-468	115	69	virtual	virtual	ADJ
ftr-468	115	70	merger	merger	NOUN
ftr-468	115	71	.	.	PUNCT
ftr-468	116	1	the	the	DET
ftr-468	116	2	tax	tax	NOUN
ftr-468	116	3	free	free	ADJ
ftr-468	116	4	consolidation	consolidation	NOUN
ftr-468	116	5	of	of	ADP
ftr-468	116	6	services	service	NOUN
ftr-468	116	7	is	be	AUX
ftr-468	116	8	thereby	thereby	ADV
ftr-468	116	9	finally	finally	ADV
ftr-468	116	10	achieved	achieve	VERB
ftr-468	116	11	but	but	CCONJ
ftr-468	116	12	the	the	DET
ftr-468	116	13	process	process	NOUN
ftr-468	116	14	is	be	AUX
ftr-468	116	15	much	much	ADV
ftr-468	116	16	more	more	ADV
ftr-468	116	17	expensive	expensive	ADJ
ftr-468	116	18	and	and	CCONJ
ftr-468	116	19	complex	complex	ADJ
ftr-468	116	20	than	than	SCONJ
ftr-468	116	21	if	if	SCONJ
ftr-468	116	22	the	the	DET
ftr-468	116	23	unrelated	unrelated	ADJ
ftr-468	116	24	parent	parent	NOUN
ftr-468	116	25	organizations	organization	NOUN
ftr-468	116	26	were	be	AUX
ftr-468	116	27	permitted	permit	VERB
ftr-468	116	28	to	to	PART
ftr-468	116	29	create	create	VERB
ftr-468	116	30	a	a	DET
ftr-468	116	31	single	single	ADJ
ftr-468	116	32	mutually	mutually	ADV
ftr-468	116	33	-	-	PUNCT
ftr-468	116	34	owned	own	VERB
ftr-468	116	35	subsidiary	subsidiary	NOUN
ftr-468	116	36	or	or	CCONJ
ftr-468	116	37	designate	designate	ADJ
ftr-468	116	38	one	one	NUM
ftr-468	116	39	of	of	ADP
ftr-468	116	40	their	their	PRON
ftr-468	116	41	five	five	NUM
ftr-468	116	42	to	to	PART
ftr-468	116	43	provide	provide	VERB
ftr-468	116	44	the	the	DET
ftr-468	116	45	service	service	NOUN
ftr-468	116	46	for	for	ADP
ftr-468	116	47	the	the	DET
ftr-468	116	48	entire	entire	ADJ
ftr-468	116	49	group	group	NOUN
ftr-468	116	50	.	.	PUNCT
ftr-468	117	1	12	12	NUM
ftr-468	117	2	.	.	PUNCT
ftr-468	118	1	regulations	regulation	NOUN
ftr-468	118	2	section	section	VERB
ftr-468	118	3	1.502	1.502	NUM
ftr-468	118	4	-	-	SYM
ftr-468	118	5	1(b	1(b	NUM
ftr-468	118	6	)	)	PUNCT
ftr-468	118	7	would	would	AUX
ftr-468	118	8	shield	shield	VERB
ftr-468	118	9	the	the	DET
ftr-468	118	10	hospitals	hospital	NOUN
ftr-468	118	11	from	from	ADP
ftr-468	118	12	taxation	taxation	NOUN
ftr-468	118	13	in	in	ADP
ftr-468	118	14	either	either	DET
ftr-468	118	15	case	case	NOUN
ftr-468	118	16	.	.	PUNCT
ftr-468	119	1	13	13	NUM
ftr-468	119	2	.	.	PUNCT
ftr-468	120	1	"	"	PUNCT
ftr-468	120	2	if	if	SCONJ
ftr-468	120	3	the	the	DET
ftr-468	120	4	organization	organization	NOUN
ftr-468	120	5	is	be	AUX
ftr-468	120	6	owned	own	VERB
ftr-468	120	7	by	by	ADP
ftr-468	120	8	several	several	ADJ
ftr-468	120	9	unrelated	unrelated	ADJ
ftr-468	120	10	exempt	exempt	ADJ
ftr-468	120	11	organizations	organization	NOUN
ftr-468	120	12	and	and	CCONJ
ftr-468	120	13	is	be	AUX
ftr-468	120	14	operated	operate	VERB
ftr-468	120	15	for	for	ADP
ftr-468	120	16	the	the	DET
ftr-468	120	17	purpose	purpose	NOUN
ftr-468	120	18	of	of	ADP
ftr-468	120	19	furnishing	furnish	VERB
ftr-468	120	20	electric	electric	ADJ
ftr-468	120	21	power	power	NOUN
ftr-468	120	22	to	to	ADP
ftr-468	120	23	each	each	PRON
ftr-468	120	24	of	of	ADP
ftr-468	120	25	them	they	PRON
ftr-468	120	26	.	.	PUNCT
ftr-468	121	1	it	it	PRON
ftr-468	121	2	is	be	AUX
ftr-468	121	3	not	not	PART
ftr-468	121	4	exempt	exempt	ADJ
ftr-468	121	5	since	since	SCONJ
ftr-468	121	6	such	such	ADJ
ftr-468	121	7	business	business	NOUN
ftr-468	121	8	would	would	AUX
ftr-468	121	9	be	be	AUX
ftr-468	121	10	an	an	DET
ftr-468	121	11	unrelated	unrelated	ADJ
ftr-468	121	12	trade	trade	NOUN
ftr-468	121	13	or	or	CCONJ
ftr-468	121	14	business	business	NOUN
ftr-468	121	15	if	if	SCONJ
ftr-468	121	16	regularly	regularly	ADV
ftr-468	121	17	carried	carry	VERB
ftr-468	121	18	on	on	ADP
ftr-468	121	19	by	by	ADP
ftr-468	121	20	any	any	DET
ftr-468	121	21	one	one	NUM
ftr-468	121	22	of	of	ADP
ftr-468	121	23	the	the	DET
ftr-468	121	24	exempt	exempt	ADJ
ftr-468	121	25	organizations	organization	NOUN
ftr-468	121	26	.	.	PUNCT
ftr-468	121	27	"	"	PUNCT
ftr-468	122	1	reg	reg	NOUN
ftr-468	122	2	.	.	PUNCT
ftr-468	123	1	§	§	PROPN
ftr-468	123	2	1.502	1.502	NUM
ftr-468	123	3	-	-	SYM
ftr-468	123	4	1(b	1(b	NUM
ftr-468	123	5	)	)	PUNCT
ftr-468	123	6	.	.	PUNCT
ftr-468	124	1	14	14	NUM
ftr-468	124	2	.	.	PUNCT
ftr-468	125	1	i	i	PRON
ftr-468	125	2	d.	d.	PROPN
ftr-468	125	3	19971	19971	NUM
ftr-468	125	4	florida	florida	PROPN
ftr-468	125	5	tax	tax	PROPN
ftr-468	125	6	review	review	NOUN
ftr-468	125	7	since	since	SCONJ
ftr-468	125	8	the	the	DET
ftr-468	125	9	goal	goal	NOUN
ftr-468	125	10	,	,	PUNCT
ftr-468	125	11	consolidation	consolidation	NOUN
ftr-468	125	12	,	,	PUNCT
ftr-468	125	13	is	be	AUX
ftr-468	125	14	manifestly	manifestly	ADV
ftr-468	125	15	desirable	desirable	ADJ
ftr-468	125	16	and	and	CCONJ
ftr-468	125	17	complexity	complexity	NOUN
ftr-468	125	18	is	be	AUX
ftr-468	125	19	to	to	PART
ftr-468	125	20	be	be	AUX
ftr-468	125	21	avoided	avoid	VERB
ftr-468	125	22	when	when	SCONJ
ftr-468	125	23	possible	possible	ADJ
ftr-468	125	24	,	,	PUNCT
ftr-468	125	25	it	it	PRON
ftr-468	125	26	is	be	AUX
ftr-468	125	27	appropriate	appropriate	ADJ
ftr-468	125	28	to	to	PART
ftr-468	125	29	ask	ask	VERB
ftr-468	125	30	what	what	PRON
ftr-468	125	31	purpose	purpose	NOUN
ftr-468	125	32	is	be	AUX
ftr-468	125	33	served	serve	VERB
ftr-468	125	34	by	by	ADP
ftr-468	125	35	regulations	regulation	NOUN
ftr-468	125	36	section	section	NOUN
ftr-468	125	37	1.502	1.502	NUM
ftr-468	125	38	-	-	SYM
ftr-468	125	39	1(b	1(b	NUM
ftr-468	125	40	)	)	PUNCT
ftr-468	125	41	's	's	PART
ftr-468	125	42	insistence	insistence	NOUN
ftr-468	125	43	upon	upon	SCONJ
ftr-468	125	44	virtual	virtual	ADJ
ftr-468	125	45	mergers	merger	NOUN
ftr-468	125	46	as	as	ADP
ftr-468	125	47	a	a	DET
ftr-468	125	48	means	means	NOUN
ftr-468	125	49	to	to	PART
ftr-468	125	50	achieve	achieve	VERB
ftr-468	125	51	the	the	DET
ftr-468	125	52	goal	goal	NOUN
ftr-468	125	53	rather	rather	ADV
ftr-468	125	54	than	than	ADP
ftr-468	125	55	opting	opt	VERB
ftr-468	125	56	for	for	ADP
ftr-468	125	57	the	the	DET
ftr-468	125	58	easier	easy	ADJ
ftr-468	125	59	approach	approach	NOUN
ftr-468	125	60	of	of	ADP
ftr-468	125	61	allowing	allow	VERB
ftr-468	125	62	unrelated	unrelated	ADJ
ftr-468	125	63	exempt	exempt	ADJ
ftr-468	125	64	organizations	organization	NOUN
ftr-468	125	65	to	to	PART
ftr-468	125	66	create	create	VERB
ftr-468	125	67	a	a	DET
ftr-468	125	68	single	single	ADJ
ftr-468	125	69	exempt	exempt	ADJ
ftr-468	125	70	subsidiary	subsidiary	NOUN
ftr-468	125	71	or	or	CCONJ
ftr-468	125	72	allowing	allow	VERB
ftr-468	125	73	one	one	NUM
ftr-468	125	74	exempt	exempt	ADJ
ftr-468	125	75	entity	entity	NOUN
ftr-468	125	76	to	to	PART
ftr-468	125	77	serve	serve	VERB
ftr-468	125	78	similarly	similarly	ADV
ftr-468	125	79	situated	situate	VERB
ftr-468	125	80	entities	entity	NOUN
ftr-468	125	81	.	.	PUNCT
ftr-468	126	1	why	why	SCONJ
ftr-468	126	2	should	should	AUX
ftr-468	126	3	the	the	DET
ftr-468	126	4	exempt	exempt	ADJ
ftr-468	126	5	organizations	organization	NOUN
ftr-468	126	6	be	be	AUX
ftr-468	126	7	required	require	VERB
ftr-468	126	8	to	to	PART
ftr-468	126	9	"	"	PUNCT
ftr-468	126	10	reinvent	reinvent	VERB
ftr-468	126	11	the	the	DET
ftr-468	126	12	wheel	wheel	NOUN
ftr-468	126	13	?	?	PUNCT
ftr-468	126	14	"	"	PUNCT
ftr-468	127	1	after	after	ADV
ftr-468	127	2	all	all	ADV
ftr-468	127	3	,	,	PUNCT
ftr-468	127	4	regulations	regulation	NOUN
ftr-468	127	5	section	section	NOUN
ftr-468	127	6	1.502	1.502	NUM
ftr-468	127	7	-	-	SYM
ftr-468	127	8	1(b	1(b	NUM
ftr-468	127	9	)	)	PUNCT
ftr-468	127	10	presently	presently	ADV
ftr-468	127	11	allows	allow	VERB
ftr-468	127	12	the	the	DET
ftr-468	127	13	five	five	NUM
ftr-468	127	14	unrelated	unrelated	ADJ
ftr-468	127	15	exempt	exempt	ADJ
ftr-468	127	16	organizations	organization	NOUN
ftr-468	127	17	,	,	PUNCT
ftr-468	127	18	for	for	ADP
ftr-468	127	19	example	example	NOUN
ftr-468	127	20	,	,	PUNCT
ftr-468	127	21	to	to	PART
ftr-468	127	22	establish	establish	VERB
ftr-468	127	23	five	five	NUM
ftr-468	127	24	separate	separate	ADJ
ftr-468	127	25	exempt	exempt	ADJ
ftr-468	127	26	subsidiaries	subsidiary	NOUN
ftr-468	127	27	without	without	ADP
ftr-468	127	28	taxation	taxation	NOUN
ftr-468	127	29	so	so	ADV
ftr-468	127	30	long	long	ADV
ftr-468	127	31	as	as	SCONJ
ftr-468	127	32	each	each	PRON
ftr-468	127	33	of	of	ADP
ftr-468	127	34	the	the	DET
ftr-468	127	35	five	five	NUM
ftr-468	127	36	subsidiaries	subsidiary	NOUN
ftr-468	127	37	provides	provide	VERB
ftr-468	127	38	goods	good	NOUN
ftr-468	127	39	or	or	CCONJ
ftr-468	127	40	services	service	NOUN
ftr-468	127	41	solely	solely	ADV
ftr-468	127	42	to	to	ADP
ftr-468	127	43	its	its	PRON
ftr-468	127	44	single	single	ADJ
ftr-468	127	45	parent	parent	NOUN
ftr-468	127	46	.	.	PUNCT
ftr-468	128	1	what	what	PRON
ftr-468	128	2	purpose	purpose	NOUN
ftr-468	128	3	is	be	AUX
ftr-468	128	4	served	serve	VERB
ftr-468	128	5	,	,	PUNCT
ftr-468	128	6	then	then	ADV
ftr-468	128	7	,	,	PUNCT
ftr-468	128	8	by	by	ADP
ftr-468	128	9	taxing	tax	VERB
ftr-468	128	10	five	five	NUM
ftr-468	128	11	unrelated	unrelated	ADJ
ftr-468	128	12	exempt	exempt	ADJ
ftr-468	128	13	organizations	organization	NOUN
ftr-468	128	14	who	who	PRON
ftr-468	128	15	establish	establish	VERB
ftr-468	128	16	one	one	NUM
ftr-468	128	17	mutual	mutual	ADJ
ftr-468	128	18	subsidiary	subsidiary	NOUN
ftr-468	128	19	but	but	CCONJ
ftr-468	128	20	not	not	PART
ftr-468	128	21	taxing	tax	VERB
ftr-468	128	22	those	those	DET
ftr-468	128	23	organizations	organization	NOUN
ftr-468	128	24	when	when	SCONJ
ftr-468	128	25	they	they	PRON
ftr-468	128	26	collectively	collectively	ADV
ftr-468	128	27	establish	establish	VERB
ftr-468	128	28	five	five	NUM
ftr-468	128	29	separate	separate	ADJ
ftr-468	128	30	subsidiaries	subsidiary	NOUN
ftr-468	128	31	?	?	PUNCT
ftr-468	129	1	how	how	SCONJ
ftr-468	129	2	does	do	AUX
ftr-468	129	3	the	the	DET
ftr-468	129	4	imposition	imposition	NOUN
ftr-468	129	5	of	of	ADP
ftr-468	129	6	the	the	DET
ftr-468	129	7	joint	joint	ADJ
ftr-468	129	8	operating	operating	NOUN
ftr-468	129	9	agreement	agreement	NOUN
ftr-468	129	10	requirement	requirement	NOUN
ftr-468	129	11	make	make	VERB
ftr-468	129	12	the	the	DET
ftr-468	129	13	former	former	ADJ
ftr-468	129	14	option	option	NOUN
ftr-468	129	15	less	less	ADV
ftr-468	129	16	objectionable	objectionable	ADJ
ftr-468	129	17	than	than	SCONJ
ftr-468	129	18	it	it	PRON
ftr-468	129	19	is	be	AUX
ftr-468	129	20	already	already	ADV
ftr-468	129	21	deemed	deem	VERB
ftr-468	129	22	to	to	PART
ftr-468	129	23	be	be	AUX
ftr-468	129	24	?	?	PUNCT
ftr-468	130	1	the	the	DET
ftr-468	130	2	primary	primary	ADJ
ftr-468	130	3	focus	focus	NOUN
ftr-468	130	4	of	of	ADP
ftr-468	130	5	regulations	regulation	NOUN
ftr-468	130	6	section	section	VERB
ftr-468	130	7	1.502	1.502	NUM
ftr-468	130	8	-	-	SYM
ftr-468	130	9	1(b	1(b	NUM
ftr-468	130	10	)	)	PUNCT
ftr-468	130	11	is	be	AUX
ftr-468	130	12	preventing	prevent	VERB
ftr-468	130	13	exempt	exempt	ADJ
ftr-468	130	14	organizations	organization	NOUN
ftr-468	130	15	from	from	ADP
ftr-468	130	16	engaging	engage	VERB
ftr-468	130	17	in	in	ADP
ftr-468	130	18	unfair	unfair	ADJ
ftr-468	130	19	competition	competition	NOUN
ftr-468	130	20	.	.	PUNCT
ftr-468	131	1	5	5	NUM
ftr-468	131	2	thus	thus	ADV
ftr-468	131	3	,	,	PUNCT
ftr-468	131	4	to	to	PART
ftr-468	131	5	prevent	prevent	VERB
ftr-468	131	6	the	the	DET
ftr-468	131	7	competitive	competitive	ADJ
ftr-468	131	8	disadvantages	disadvantage	NOUN
ftr-468	131	9	to	to	ADP
ftr-468	131	10	taxable	taxable	ADJ
ftr-468	131	11	entities	entity	NOUN
ftr-468	131	12	resulting	result	VERB
ftr-468	131	13	from	from	ADP
ftr-468	131	14	exempt	exempt	ADJ
ftr-468	131	15	organizations	organization	NOUN
ftr-468	131	16	engaging	engage	VERB
ftr-468	131	17	in	in	ADP
ftr-468	131	18	business	business	NOUN
ftr-468	131	19	activity	activity	NOUN
ftr-468	131	20	,	,	PUNCT
ftr-468	131	21	regulations	regulation	NOUN
ftr-468	131	22	section	section	VERB
ftr-468	131	23	1.502	1.502	NUM
ftr-468	131	24	-	-	SYM
ftr-468	131	25	1(b	1(b	NUM
ftr-468	131	26	)	)	PUNCT
ftr-468	131	27	requires	require	VERB
ftr-468	131	28	that	that	SCONJ
ftr-468	131	29	exempt	exempt	ADJ
ftr-468	131	30	organizations	organization	NOUN
ftr-468	131	31	undertake	undertake	VERB
ftr-468	131	32	an	an	DET
ftr-468	131	33	arduous	arduous	ADJ
ftr-468	131	34	process	process	NOUN
ftr-468	131	35	which	which	PRON
ftr-468	131	36	results	result	VERB
ftr-468	131	37	in	in	ADP
ftr-468	131	38	a	a	DET
ftr-468	131	39	merger	merger	NOUN
ftr-468	131	40	as	as	ADP
ftr-468	131	41	a	a	DET
ftr-468	131	42	legal	legal	ADJ
ftr-468	131	43	fiction	fiction	NOUN
ftr-468	131	44	-	-	PUNCT
ftr-468	131	45	a	a	DET
ftr-468	131	46	virtual	virtual	ADJ
ftr-468	131	47	merger	merger	NOUN
ftr-468	131	48	.	.	PUNCT
ftr-468	132	1	6	6	NUM
ftr-468	132	2	the	the	DET
ftr-468	132	3	joint	joint	ADJ
ftr-468	132	4	operating	operating	NOUN
ftr-468	132	5	agreement	agreement	NOUN
ftr-468	132	6	is	be	AUX
ftr-468	132	7	thought	think	VERB
ftr-468	132	8	to	to	PART
ftr-468	132	9	bring	bring	VERB
ftr-468	132	10	otherwise	otherwise	ADV
ftr-468	132	11	unrelated	unrelated	ADJ
ftr-468	132	12	exempt	exempt	ADJ
ftr-468	132	13	organizations	organization	NOUN
ftr-468	132	14	within	within	ADP
ftr-468	132	15	the	the	DET
ftr-468	132	16	literal	literal	ADJ
ftr-468	132	17	meaning	meaning	NOUN
ftr-468	132	18	of	of	ADP
ftr-468	132	19	regulations	regulation	NOUN
ftr-468	132	20	section	section	VERB
ftr-468	132	21	1.502	1.502	NUM
ftr-468	132	22	-	-	SYM
ftr-468	132	23	1	1	NUM
ftr-468	132	24	(	(	PUNCT
ftr-468	132	25	b	b	NOUN
ftr-468	132	26	)	)	PUNCT
ftr-468	132	27	and	and	CCONJ
ftr-468	132	28	thereby	thereby	ADV
ftr-468	132	29	achieves	achieve	VERB
ftr-468	132	30	the	the	DET
ftr-468	132	31	purpose	purpose	NOUN
ftr-468	132	32	of	of	ADP
ftr-468	132	33	preventing	prevent	VERB
ftr-468	132	34	unfair	unfair	ADJ
ftr-468	132	35	competition	competition	NOUN
ftr-468	132	36	.	.	PUNCT
ftr-468	133	1	7	7	NUM
ftr-468	134	1	yet	yet	ADV
ftr-468	134	2	from	from	ADP
ftr-468	134	3	the	the	DET
ftr-468	134	4	standpoint	standpoint	NOUN
ftr-468	134	5	of	of	ADP
ftr-468	134	6	taxable	taxable	ADJ
ftr-468	134	7	entities	entity	NOUN
ftr-468	134	8	,	,	PUNCT
ftr-468	134	9	the	the	DET
ftr-468	134	10	purported	purport	VERB
ftr-468	134	11	beneficiaries	beneficiary	NOUN
ftr-468	134	12	of	of	ADP
ftr-468	134	13	the	the	DET
ftr-468	134	14	requirement	requirement	NOUN
ftr-468	134	15	,	,	PUNCT
ftr-468	134	16	the	the	DET
ftr-468	134	17	end	end	NOUN
ftr-468	134	18	result	result	NOUN
ftr-468	134	19	is	be	AUX
ftr-468	134	20	identical	identical	ADJ
ftr-468	134	21	regardless	regardless	ADV
ftr-468	134	22	of	of	ADP
ftr-468	134	23	the	the	DET
ftr-468	134	24	process	process	NOUN
ftr-468	134	25	by	by	SCONJ
ftr-468	134	26	which	which	DET
ftr-468	134	27	consolidation	consolidation	NOUN
ftr-468	134	28	is	be	AUX
ftr-468	134	29	achieved	achieve	VERB
ftr-468	134	30	.	.	PUNCT
ftr-468	135	1	by	by	ADP
ftr-468	135	2	whatever	whatever	DET
ftr-468	135	3	process	process	NOUN
ftr-468	135	4	,	,	PUNCT
ftr-468	135	5	mutual	mutual	ADJ
ftr-468	135	6	subsidiary	subsidiary	NOUN
ftr-468	135	7	or	or	CCONJ
ftr-468	135	8	joint	joint	ADJ
ftr-468	135	9	operating	operating	NOUN
ftr-468	135	10	agreement	agreement	NOUN
ftr-468	135	11	,	,	PUNCT
ftr-468	135	12	there	there	PRON
ftr-468	135	13	results	result	VERB
ftr-468	135	14	a	a	DET
ftr-468	135	15	new	new	ADJ
ftr-468	135	16	entity	entity	NOUN
ftr-468	135	17	which	which	PRON
ftr-468	135	18	provides	provide	VERB
ftr-468	135	19	goods	good	NOUN
ftr-468	135	20	and	and	CCONJ
ftr-468	135	21	services	service	NOUN
ftr-468	135	22	that	that	PRON
ftr-468	135	23	might	might	AUX
ftr-468	135	24	otherwise	otherwise	ADV
ftr-468	135	25	be	be	AUX
ftr-468	135	26	provided	provide	VERB
ftr-468	135	27	by	by	ADP
ftr-468	135	28	existing	exist	VERB
ftr-468	135	29	taxable	taxable	ADJ
ftr-468	135	30	entities	entity	NOUN
ftr-468	135	31	,	,	PUNCT
ftr-468	135	32	albeit	albeit	SCONJ
ftr-468	135	33	at	at	ADP
ftr-468	135	34	greater	great	ADJ
ftr-468	135	35	expense	expense	NOUN
ftr-468	135	36	to	to	ADP
ftr-468	135	37	the	the	DET
ftr-468	135	38	exempt	exempt	ADJ
ftr-468	135	39	recipient	recipient	NOUN
ftr-468	135	40	entities	entity	NOUN
ftr-468	135	41	.	.	PUNCT
ftr-468	136	1	the	the	DET
ftr-468	136	2	only	only	ADJ
ftr-468	136	3	apparent	apparent	ADJ
ftr-468	136	4	difference	difference	NOUN
ftr-468	136	5	is	be	AUX
ftr-468	136	6	that	that	SCONJ
ftr-468	136	7	the	the	DET
ftr-468	136	8	joint	joint	ADJ
ftr-468	136	9	operating	operating	NOUN
ftr-468	136	10	agreement	agreement	NOUN
ftr-468	136	11	requirement	requirement	NOUN
ftr-468	136	12	is	be	AUX
ftr-468	136	13	more	more	ADV
ftr-468	136	14	expensive	expensive	ADJ
ftr-468	136	15	and	and	CCONJ
ftr-468	136	16	time	time	NOUN
ftr-468	136	17	15	15	NUM
ftr-468	136	18	.	.	PUNCT
ftr-468	137	1	see	see	VERB
ftr-468	137	2	geisinger	geisinger	PROPN
ftr-468	137	3	health	health	PROPN
ftr-468	137	4	plan	plan	PROPN
ftr-468	137	5	v.	v.	PROPN
ftr-468	137	6	commissioner	commissioner	PROPN
ftr-468	137	7	,	,	PUNCT
ftr-468	137	8	30	30	NUM
ftr-468	137	9	f.3d	f.3d	NUM
ftr-468	137	10	494	494	NUM
ftr-468	137	11	,	,	PUNCT
ftr-468	137	12	500	500	NUM
ftr-468	137	13	(	(	PUNCT
ftr-468	137	14	3d	3d	PROPN
ftr-468	137	15	cir	cir	NOUN
ftr-468	137	16	.	.	PROPN
ftr-468	137	17	1994	1994	NUM
ftr-468	137	18	)	)	PUNCT
ftr-468	137	19	;	;	PUNCT
ftr-468	137	20	geisinger	geisinger	PROPN
ftr-468	137	21	health	health	PROPN
ftr-468	137	22	plan	plan	PROPN
ftr-468	137	23	v.	v.	PROPN
ftr-468	137	24	commissioner	commissioner	PROPN
ftr-468	137	25	,	,	PUNCT
ftr-468	137	26	100	100	NUM
ftr-468	137	27	t.c	t.c	PROPN
ftr-468	137	28	.	.	PROPN
ftr-468	137	29	394	394	NUM
ftr-468	137	30	,	,	PUNCT
ftr-468	137	31	401	401	NUM
ftr-468	137	32	(	(	PUNCT
ftr-468	137	33	1993	1993	NUM
ftr-468	137	34	)	)	PUNCT
ftr-468	137	35	;	;	PUNCT
ftr-468	137	36	associated	associate	VERB
ftr-468	137	37	hospital	hospital	NOUN
ftr-468	137	38	services	services	PROPN
ftr-468	137	39	,	,	PUNCT
ftr-468	137	40	inc	inc	PROPN
ftr-468	137	41	.	.	PROPN
ftr-468	138	1	v.	v.	PROPN
ftr-468	138	2	commissioner	commissioner	PROPN
ftr-468	138	3	,	,	PUNCT
ftr-468	138	4	74	74	NUM
ftr-468	138	5	t.c	t.c	PROPN
ftr-468	138	6	.	.	PROPN
ftr-468	138	7	213	213	NUM
ftr-468	138	8	,	,	PUNCT
ftr-468	138	9	223	223	NUM
ftr-468	138	10	-	-	SYM
ftr-468	138	11	24	24	NUM
ftr-468	138	12	(	(	PUNCT
ftr-468	138	13	1980	1980	NUM
ftr-468	138	14	)	)	PUNCT
ftr-468	138	15	;	;	PUNCT
ftr-468	138	16	hospital	hospital	NOUN
ftr-468	138	17	bureau	bureau	NOUN
ftr-468	138	18	of	of	ADP
ftr-468	138	19	standards	standard	NOUN
ftr-468	138	20	and	and	CCONJ
ftr-468	138	21	supplies	supply	NOUN
ftr-468	138	22	v.	v.	ADP
ftr-468	138	23	united	united	PROPN
ftr-468	138	24	states	states	PROPN
ftr-468	138	25	158	158	NUM
ftr-468	138	26	f.	f.	PROPN
ftr-468	138	27	supp	supp	PROPN
ftr-468	138	28	.	.	PUNCT
ftr-468	139	1	560	560	NUM
ftr-468	139	2	,	,	PUNCT
ftr-468	139	3	563	563	NUM
ftr-468	139	4	-	-	SYM
ftr-468	139	5	64	64	NUM
ftr-468	139	6	(	(	PUNCT
ftr-468	139	7	ct	ct	PROPN
ftr-468	139	8	.	.	PUNCT
ftr-468	139	9	cl	cl	NOUN
ftr-468	139	10	.	.	PROPN
ftr-468	139	11	1958	1958	NUM
ftr-468	139	12	)	)	PUNCT
ftr-468	139	13	.	.	PUNCT
ftr-468	140	1	the	the	DET
ftr-468	140	2	regulation	regulation	NOUN
ftr-468	140	3	was	be	AUX
ftr-468	140	4	originally	originally	ADV
ftr-468	140	5	enacted	enact	VERB
ftr-468	140	6	on	on	ADP
ftr-468	140	7	august	august	PROPN
ftr-468	140	8	4	4	NUM
ftr-468	140	9	,	,	PUNCT
ftr-468	140	10	1952	1952	NUM
ftr-468	140	11	,	,	PUNCT
ftr-468	140	12	as	as	ADP
ftr-468	140	13	regs	reg	NOUN
ftr-468	140	14	.	.	PUNCT
ftr-468	141	1	§	§	PROPN
ftr-468	141	2	29.101	29.101	NUM
ftr-468	141	3	-	-	SYM
ftr-468	141	4	3(b	3(b	NUM
ftr-468	141	5	)	)	PUNCT
ftr-468	141	6	,	,	PUNCT
ftr-468	141	7	i	i	PRON
ftr-468	141	8	11	11	NUM
ftr-468	141	9	.	.	PUNCT
ftr-468	141	10	16	16	NUM
ftr-468	141	11	.	.	PUNCT
ftr-468	142	1	darling	darling	NOUN
ftr-468	142	2	&	&	CCONJ
ftr-468	142	3	friedlander	friedlander	PROPN
ftr-468	142	4	,	,	PUNCT
ftr-468	142	5	supra	supra	PROPN
ftr-468	142	6	note	note	NOUN
ftr-468	142	7	8	8	NUM
ftr-468	142	8	,	,	PUNCT
ftr-468	142	9	at	at	ADP
ftr-468	142	10	134	134	NUM
ftr-468	142	11	.	.	PUNCT
ftr-468	143	1	(	(	PUNCT
ftr-468	143	2	"	"	PUNCT
ftr-468	143	3	if	if	SCONJ
ftr-468	143	4	the	the	DET
ftr-468	143	5	hospitals	hospital	NOUN
ftr-468	143	6	establish	establish	VERB
ftr-468	143	7	a	a	DET
ftr-468	143	8	"	"	PUNCT
ftr-468	143	9	super	super	ADJ
ftr-468	143	10	"	"	PUNCT
ftr-468	143	11	parent	parent	NOUN
ftr-468	143	12	to	to	PART
ftr-468	143	13	implement	implement	VERB
ftr-468	143	14	the	the	DET
ftr-468	143	15	joint	joint	ADJ
ftr-468	143	16	operating	operating	NOUN
ftr-468	143	17	agreement	agreement	NOUN
ftr-468	143	18	,	,	PUNCT
ftr-468	143	19	and	and	CCONJ
ftr-468	143	20	the	the	DET
ftr-468	143	21	facts	fact	NOUN
ftr-468	143	22	and	and	CCONJ
ftr-468	143	23	circumstances	circumstance	NOUN
ftr-468	143	24	establish	establish	VERB
ftr-468	143	25	that	that	SCONJ
ftr-468	143	26	the	the	DET
ftr-468	143	27	equivalent	equivalent	NOUN
ftr-468	143	28	of	of	ADP
ftr-468	143	29	a	a	DET
ftr-468	143	30	parent	parent	NOUN
ftr-468	143	31	-	-	PUNCT
ftr-468	143	32	subsidiary	subsidiary	NOUN
ftr-468	143	33	relationship	relationship	NOUN
ftr-468	143	34	exists	exist	VERB
ftr-468	143	35	,	,	PUNCT
ftr-468	143	36	then	then	ADV
ftr-468	143	37	the	the	DET
ftr-468	143	38	"	"	PUNCT
ftr-468	143	39	super	super	ADJ
ftr-468	143	40	"	"	PUNCT
ftr-468	143	41	parent	parent	NOUN
ftr-468	143	42	will	will	AUX
ftr-468	143	43	be	be	AUX
ftr-468	143	44	considered	consider	VERB
ftr-468	143	45	to	to	PART
ftr-468	143	46	be	be	AUX
ftr-468	143	47	an	an	DET
ftr-468	143	48	integral	integral	ADJ
ftr-468	143	49	part	part	NOUN
ftr-468	143	50	of	of	ADP
ftr-468	143	51	the	the	DET
ftr-468	143	52	subsidiaries	subsidiary	NOUN
ftr-468	143	53	.	.	PUNCT
ftr-468	144	1	thus	thus	ADV
ftr-468	144	2	,	,	PUNCT
ftr-468	144	3	essential	essential	ADJ
ftr-468	144	4	services	service	NOUN
ftr-468	144	5	it	it	PRON
ftr-468	144	6	provides	provide	VERB
ftr-468	144	7	to	to	ADP
ftr-468	144	8	the	the	DET
ftr-468	144	9	subsidiaries	subsidiary	NOUN
ftr-468	144	10	will	will	AUX
ftr-468	144	11	not	not	PART
ftr-468	144	12	constitute	constitute	VERB
ftr-468	144	13	unrelated	unrelated	ADJ
ftr-468	144	14	trade	trade	NOUN
ftr-468	144	15	or	or	CCONJ
ftr-468	144	16	business	business	NOUN
ftr-468	144	17	.	.	PUNCT
ftr-468	144	18	"	"	PUNCT
ftr-468	144	19	)	)	PUNCT
ftr-468	145	1	17	17	NUM
ftr-468	145	2	.	.	PUNCT
ftr-468	146	1	i	i	PRON
ftr-468	146	2	d.	d.	VERB
ftr-468	147	1	[	[	X
ftr-468	147	2	vol	vol	VERB
ftr-468	147	3	3:9	3:9	NUM
ftr-468	147	4	creating	create	VERB
ftr-468	147	5	compler	compler	NOUN
ftr-468	147	6	monsters	monster	NOUN
ftr-468	147	7	consuming	consume	VERB
ftr-468	147	8	.	.	PUNCT
ftr-468	148	1	hence	hence	ADV
ftr-468	148	2	,	,	PUNCT
ftr-468	148	3	the	the	DET
ftr-468	148	4	complexity	complexity	NOUN
ftr-468	148	5	of	of	ADP
ftr-468	148	6	virtual	virtual	ADJ
ftr-468	148	7	mergers	merger	NOUN
ftr-468	148	8	and	and	CCONJ
ftr-468	148	9	the	the	DET
ftr-468	148	10	disadvantages	disadvantage	NOUN
ftr-468	148	11	attendant	attendant	NOUN
ftr-468	148	12	to	to	ADP
ftr-468	148	13	them	they	PRON
ftr-468	148	14	-	-	PUNCT
ftr-468	148	15	primarily	primarily	ADV
ftr-468	148	16	diversion	diversion	NOUN
ftr-468	148	17	of	of	ADP
ftr-468	148	18	resources	resource	NOUN
ftr-468	148	19	,	,	PUNCT
ftr-468	148	20	but	but	CCONJ
ftr-468	148	21	also	also	ADV
ftr-468	148	22	the	the	DET
ftr-468	148	23	discouragement	discouragement	NOUN
ftr-468	148	24	of	of	ADP
ftr-468	148	25	innovation	innovation	NOUN
ftr-468	148	26	and/or	and/or	CCONJ
ftr-468	148	27	centralization	centralization	NOUN
ftr-468	148	28	of	of	ADP
ftr-468	148	29	charitable	charitable	ADJ
ftr-468	148	30	services	service	NOUN
ftr-468	148	31	-	-	PUNCT
ftr-468	148	32	do	do	AUX
ftr-468	148	33	not	not	PART
ftr-468	148	34	appear	appear	VERB
ftr-468	148	35	justified	justify	VERB
ftr-468	148	36	by	by	ADP
ftr-468	148	37	any	any	DET
ftr-468	148	38	good	good	ADJ
ftr-468	148	39	policy	policy	NOUN
ftr-468	148	40	reason	reason	NOUN
ftr-468	148	41	,	,	PUNCT
ftr-468	148	42	unless	unless	SCONJ
ftr-468	148	43	the	the	DET
ftr-468	148	44	complexity	complexity	NOUN
ftr-468	148	45	is	be	AUX
ftr-468	148	46	intended	intend	VERB
ftr-468	148	47	to	to	PART
ftr-468	148	48	serve	serve	VERB
ftr-468	148	49	as	as	ADP
ftr-468	148	50	negative	negative	ADJ
ftr-468	148	51	reinforcement	reinforcement	NOUN
ftr-468	148	52	of	of	ADP
ftr-468	148	53	tax	tax	NOUN
ftr-468	148	54	exempt	exempt	ADJ
ftr-468	148	55	subsidiaries	subsidiary	NOUN
ftr-468	148	56	.	.	PUNCT
ftr-468	149	1	this	this	DET
ftr-468	149	2	article	article	NOUN
ftr-468	149	3	questions	question	VERB
ftr-468	149	4	the	the	DET
ftr-468	149	5	validity	validity	NOUN
ftr-468	149	6	of	of	ADP
ftr-468	149	7	regulations	regulation	NOUN
ftr-468	149	8	section	section	VERB
ftr-468	149	9	1.502	1.502	NUM
ftr-468	149	10	-	-	SYM
ftr-468	149	11	1(b	1(b	NUM
ftr-468	149	12	)	)	PUNCT
ftr-468	149	13	and	and	CCONJ
ftr-468	149	14	its	its	PRON
ftr-468	149	15	resulting	result	VERB
ftr-468	149	16	insistence	insistence	NOUN
ftr-468	149	17	upon	upon	SCONJ
ftr-468	149	18	virtual	virtual	ADJ
ftr-468	149	19	mergers	merger	NOUN
ftr-468	149	20	.	.	PUNCT
ftr-468	150	1	it	it	PRON
ftr-468	150	2	argues	argue	VERB
ftr-468	150	3	that	that	SCONJ
ftr-468	150	4	the	the	DET
ftr-468	150	5	regulation	regulation	NOUN
ftr-468	150	6	is	be	AUX
ftr-468	150	7	invalid	invalid	ADJ
ftr-468	150	8	as	as	ADP
ftr-468	150	9	having	have	VERB
ftr-468	150	10	no	no	DET
ftr-468	150	11	basis	basis	NOUN
ftr-468	150	12	in	in	ADP
ftr-468	150	13	section	section	NOUN
ftr-468	150	14	502	502	NUM
ftr-468	150	15	,	,	PUNCT
ftr-468	150	16	the	the	DET
ftr-468	150	17	statute	statute	NOUN
ftr-468	150	18	under	under	ADP
ftr-468	150	19	which	which	PRON
ftr-468	150	20	it	it	PRON
ftr-468	150	21	was	be	AUX
ftr-468	150	22	codified	codify	VERB
ftr-468	150	23	.	.	PUNCT
ftr-468	151	1	this	this	DET
ftr-468	151	2	article	article	NOUN
ftr-468	151	3	argues	argue	VERB
ftr-468	151	4	,	,	PUNCT
ftr-468	151	5	instead	instead	ADV
ftr-468	151	6	,	,	PUNCT
ftr-468	151	7	that	that	SCONJ
ftr-468	151	8	the	the	DET
ftr-468	151	9	regulation	regulation	NOUN
ftr-468	151	10	is	be	AUX
ftr-468	151	11	a	a	DET
ftr-468	151	12	logically	logically	ADV
ftr-468	151	13	incorrect	incorrect	ADJ
ftr-468	151	14	amalgamation	amalgamation	NOUN
ftr-468	151	15	of	of	ADP
ftr-468	151	16	two	two	NUM
ftr-468	151	17	distinct	distinct	ADJ
ftr-468	151	18	judicial	judicial	ADJ
ftr-468	151	19	tax	tax	NOUN
ftr-468	151	20	doctrines	doctrine	NOUN
ftr-468	151	21	by	by	ADP
ftr-468	151	22	which	which	PRON
ftr-468	151	23	tax	tax	NOUN
ftr-468	151	24	exemption	exemption	NOUN
ftr-468	151	25	may	may	AUX
ftr-468	151	26	be	be	AUX
ftr-468	151	27	or	or	CCONJ
ftr-468	151	28	could	could	AUX
ftr-468	151	29	have	have	AUX
ftr-468	151	30	been	be	AUX
ftr-468	151	31	gained	gain	VERB
ftr-468	151	32	vicariously	vicariously	ADV
ftr-468	151	33	:	:	PUNCT
ftr-468	151	34	(	(	PUNCT
ftr-468	151	35	1	1	X
ftr-468	151	36	)	)	PUNCT
ftr-468	151	37	the	the	DET
ftr-468	151	38	integral	integral	ADJ
ftr-468	151	39	part	part	NOUN
ftr-468	151	40	doctrine	doctrine	NOUN
ftr-468	151	41	which	which	PRON
ftr-468	151	42	allows	allow	VERB
ftr-468	151	43	one	one	NUM
ftr-468	151	44	organization	organization	NOUN
ftr-468	151	45	to	to	PART
ftr-468	151	46	achieve	achieve	VERB
ftr-468	151	47	tax	tax	NOUN
ftr-468	151	48	exemption	exemption	NOUN
ftr-468	151	49	on	on	ADP
ftr-468	151	50	the	the	DET
ftr-468	151	51	basis	basis	NOUN
ftr-468	151	52	of	of	ADP
ftr-468	151	53	another	another	DET
ftr-468	151	54	organization	organization	NOUN
ftr-468	151	55	's	's	PART
ftr-468	151	56	charitable	charitable	ADJ
ftr-468	151	57	activities	activity	NOUN
ftr-468	151	58	,	,	PUNCT
ftr-468	151	59	8	8	NUM
ftr-468	151	60	and	and	CCONJ
ftr-468	151	61	(	(	PUNCT
ftr-468	151	62	2	2	X
ftr-468	151	63	)	)	PUNCT
ftr-468	151	64	the	the	DET
ftr-468	151	65	now	now	ADV
ftr-468	151	66	-	-	PUNCT
ftr-468	151	67	discarded	discard	VERB
ftr-468	151	68	destination	destination	NOUN
ftr-468	151	69	of	of	ADP
ftr-468	151	70	income	income	NOUN
ftr-468	151	71	doctrine	doctrine	NOUN
ftr-468	151	72	under	under	ADP
ftr-468	151	73	which	which	PRON
ftr-468	151	74	tax	tax	NOUN
ftr-468	151	75	exemption	exemption	NOUN
ftr-468	151	76	could	could	AUX
ftr-468	151	77	be	be	AUX
ftr-468	151	78	had	have	VERB
ftr-468	151	79	on	on	ADP
ftr-468	151	80	18	18	NUM
ftr-468	151	81	.	.	PUNCT
ftr-468	152	1	the	the	DET
ftr-468	152	2	integral	integral	ADJ
ftr-468	152	3	part	part	NOUN
ftr-468	152	4	doctrine	doctrine	NOUN
ftr-468	152	5	did	do	AUX
ftr-468	152	6	not	not	PART
ftr-468	152	7	originate	originate	VERB
ftr-468	152	8	with	with	ADP
ftr-468	152	9	regs	reg	NOUN
ftr-468	152	10	.	.	PUNCT
ftr-468	153	1	§	§	PROPN
ftr-468	153	2	1.502	1.502	NUM
ftr-468	153	3	-	-	SYM
ftr-468	153	4	1(b	1(b	NUM
ftr-468	153	5	)	)	PUNCT
ftr-468	153	6	.	.	PUNCT
ftr-468	154	1	instead	instead	ADV
ftr-468	154	2	it	it	PRON
ftr-468	154	3	arose	arise	VERB
ftr-468	154	4	from	from	ADP
ftr-468	154	5	the	the	DET
ftr-468	154	6	ninth	ninth	ADJ
ftr-468	154	7	circuit	circuit	NOUN
ftr-468	154	8	's	's	PART
ftr-468	154	9	decision	decision	NOUN
ftr-468	154	10	in	in	ADP
ftr-468	154	11	squire	squire	PROPN
ftr-468	154	12	v.	v.	ADP
ftr-468	154	13	student	student	NOUN
ftr-468	154	14	books	book	NOUN
ftr-468	154	15	,	,	PUNCT
ftr-468	154	16	191	191	NUM
ftr-468	154	17	f.2d	f.2d	NOUN
ftr-468	154	18	1018	1018	NUM
ftr-468	154	19	(	(	PUNCT
ftr-468	154	20	9th	9th	ADJ
ftr-468	154	21	cir	cir	NOUN
ftr-468	154	22	.	.	PUNCT
ftr-468	154	23	1951	1951	NUM
ftr-468	154	24	)	)	PUNCT
ftr-468	154	25	.	.	PUNCT
ftr-468	155	1	in	in	ADP
ftr-468	155	2	that	that	DET
ftr-468	155	3	case	case	NOUN
ftr-468	155	4	,	,	PUNCT
ftr-468	155	5	a	a	DET
ftr-468	155	6	tax	tax	NOUN
ftr-468	155	7	exempt	exempt	ADJ
ftr-468	155	8	educational	educational	ADJ
ftr-468	155	9	institution	institution	NOUN
ftr-468	155	10	owned	own	VERB
ftr-468	155	11	all	all	DET
ftr-468	155	12	the	the	DET
ftr-468	155	13	stock	stock	NOUN
ftr-468	155	14	of	of	ADP
ftr-468	155	15	a	a	DET
ftr-468	155	16	bookstore	bookstore	NOUN
ftr-468	155	17	which	which	PRON
ftr-468	155	18	sold	sell	VERB
ftr-468	155	19	textbooks	textbook	NOUN
ftr-468	155	20	and	and	CCONJ
ftr-468	155	21	supplies	supply	NOUN
ftr-468	155	22	to	to	ADP
ftr-468	155	23	the	the	DET
ftr-468	155	24	college	college	NOUN
ftr-468	155	25	's	's	PART
ftr-468	155	26	students	student	NOUN
ftr-468	155	27	and	and	CCONJ
ftr-468	155	28	faculty	faculty	NOUN
ftr-468	155	29	.	.	PUNCT
ftr-468	156	1	the	the	DET
ftr-468	156	2	court	court	NOUN
ftr-468	156	3	held	hold	VERB
ftr-468	156	4	that	that	SCONJ
ftr-468	156	5	the	the	DET
ftr-468	156	6	bookstore	bookstore	NOUN
ftr-468	156	7	was	be	AUX
ftr-468	156	8	entitled	entitle	VERB
ftr-468	156	9	to	to	ADP
ftr-468	156	10	tax	tax	NOUN
ftr-468	156	11	exemption	exemption	NOUN
ftr-468	156	12	because	because	SCONJ
ftr-468	156	13	its	its	PRON
ftr-468	156	14	activities	activity	NOUN
ftr-468	156	15	stood	stand	VERB
ftr-468	156	16	in	in	ADP
ftr-468	156	17	a	a	DET
ftr-468	156	18	"	"	PUNCT
ftr-468	156	19	close	close	ADJ
ftr-468	156	20	and	and	CCONJ
ftr-468	156	21	intimate	intimate	ADJ
ftr-468	156	22	relationship	relationship	NOUN
ftr-468	156	23	to	to	ADP
ftr-468	156	24	the	the	DET
ftr-468	156	25	functioning	functioning	NOUN
ftr-468	156	26	of	of	ADP
ftr-468	156	27	the	the	DET
ftr-468	156	28	college	college	NOUN
ftr-468	156	29	itself	itself	PRON
ftr-468	156	30	.	.	PUNCT
ftr-468	156	31	"	"	PUNCT
ftr-468	157	1	i	i	PRON
ftr-468	157	2	d.	d.	PROPN
ftr-468	157	3	at	at	ADP
ftr-468	157	4	1020	1020	NUM
ftr-468	157	5	.	.	PUNCT
ftr-468	158	1	recently	recently	ADV
ftr-468	158	2	,	,	PUNCT
ftr-468	158	3	the	the	DET
ftr-468	158	4	third	third	ADJ
ftr-468	158	5	circuit	circuit	NOUN
ftr-468	158	6	court	court	NOUN
ftr-468	158	7	of	of	ADP
ftr-468	158	8	appeals	appeals	PROPN
ftr-468	158	9	mistakenly	mistakenly	ADV
ftr-468	158	10	traced	trace	VERB
ftr-468	158	11	the	the	DET
ftr-468	158	12	"	"	PUNCT
ftr-468	158	13	genesis	genesis	NOUN
ftr-468	158	14	"	"	PUNCT
ftr-468	158	15	of	of	ADP
ftr-468	158	16	the	the	DET
ftr-468	158	17	integral	integral	ADJ
ftr-468	158	18	part	part	NOUN
ftr-468	158	19	doctrine	doctrine	NOUN
ftr-468	158	20	to	to	ADP
ftr-468	158	21	regs	reg	NOUN
ftr-468	158	22	.	.	PUNCT
ftr-468	159	1	§	§	PROPN
ftr-468	159	2	1.502	1.502	NUM
ftr-468	159	3	-	-	SYM
ftr-468	159	4	1(b	1(b	NUM
ftr-468	159	5	)	)	PUNCT
ftr-468	159	6	.	.	PUNCT
ftr-468	160	1	geisinger	geisinger	PROPN
ftr-468	160	2	health	health	PROPN
ftr-468	160	3	plan	plan	PROPN
ftr-468	160	4	v.	v.	PROPN
ftr-468	160	5	commissioner	commissioner	PROPN
ftr-468	160	6	,	,	PUNCT
ftr-468	160	7	30	30	NUM
ftr-468	160	8	f.3d	f.3d	NUM
ftr-468	160	9	494	494	NUM
ftr-468	160	10	,	,	PUNCT
ftr-468	160	11	499	499	NUM
ftr-468	160	12	(	(	PUNCT
ftr-468	160	13	3d	3d	NUM
ftr-468	160	14	cir	cir	NOUN
ftr-468	160	15	.	.	PROPN
ftr-468	160	16	1944	1944	NUM
ftr-468	160	17	)	)	PUNCT
ftr-468	160	18	.	.	PUNCT
ftr-468	161	1	as	as	SCONJ
ftr-468	161	2	noted	note	VERB
ftr-468	161	3	earlier	early	ADV
ftr-468	161	4	,	,	PUNCT
ftr-468	161	5	though	though	ADV
ftr-468	161	6	,	,	PUNCT
ftr-468	161	7	the	the	DET
ftr-468	161	8	regulation	regulation	NOUN
ftr-468	161	9	was	be	AUX
ftr-468	161	10	first	first	ADV
ftr-468	161	11	enacted	enact	VERB
ftr-468	161	12	in	in	ADP
ftr-468	161	13	1952	1952	NUM
ftr-468	161	14	,	,	PUNCT
ftr-468	161	15	a	a	DET
ftr-468	161	16	year	year	NOUN
ftr-468	161	17	after	after	ADP
ftr-468	161	18	the	the	DET
ftr-468	161	19	decision	decision	NOUN
ftr-468	161	20	in	in	ADP
ftr-468	161	21	squires	squire	NOUN
ftr-468	161	22	.	.	PUNCT
ftr-468	162	1	see	see	VERB
ftr-468	162	2	supra	supra	PROPN
ftr-468	162	3	note	note	PROPN
ftr-468	162	4	15	15	NUM
ftr-468	162	5	.	.	PUNCT
ftr-468	163	1	more	more	ADV
ftr-468	163	2	importantly	importantly	ADV
ftr-468	163	3	,	,	PUNCT
ftr-468	163	4	though	though	ADV
ftr-468	163	5	,	,	PUNCT
ftr-468	163	6	the	the	DET
ftr-468	163	7	third	third	ADJ
ftr-468	163	8	circuit	circuit	NOUN
ftr-468	163	9	in	in	ADP
ftr-468	163	10	geisinger	geisinger	PROPN
ftr-468	163	11	confused	confuse	VERB
ftr-468	163	12	the	the	DET
ftr-468	163	13	vicarious	vicarious	ADJ
ftr-468	163	14	nature	nature	NOUN
ftr-468	163	15	of	of	ADP
ftr-468	163	16	the	the	DET
ftr-468	163	17	integral	integral	ADJ
ftr-468	163	18	part	part	NOUN
ftr-468	163	19	doctrine	doctrine	NOUN
ftr-468	163	20	.	.	PUNCT
ftr-468	164	1	the	the	DET
ftr-468	164	2	doctrine	doctrine	NOUN
ftr-468	164	3	,	,	PUNCT
ftr-468	164	4	as	as	SCONJ
ftr-468	164	5	demonstrated	demonstrate	VERB
ftr-468	164	6	in	in	ADP
ftr-468	164	7	squires	squire	NOUN
ftr-468	164	8	and	and	CCONJ
ftr-468	164	9	even	even	ADV
ftr-468	164	10	regs	reg	NOUN
ftr-468	164	11	.	.	PUNCT
ftr-468	165	1	§	§	PROPN
ftr-468	165	2	1.502	1.502	NUM
ftr-468	165	3	-	-	SYM
ftr-468	165	4	1(b	1(b	NUM
ftr-468	165	5	)	)	PUNCT
ftr-468	165	6	,	,	PUNCT
ftr-468	165	7	grants	grant	NOUN
ftr-468	165	8	exempt	exempt	VERB
ftr-468	165	9	status	status	NOUN
ftr-468	165	10	to	to	ADP
ftr-468	165	11	an	an	DET
ftr-468	165	12	organization	organization	NOUN
ftr-468	165	13	which	which	PRON
ftr-468	165	14	provides	provide	VERB
ftr-468	165	15	admittedly	admittedly	ADV
ftr-468	165	16	commercial	commercial	ADJ
ftr-468	165	17	goods	good	NOUN
ftr-468	165	18	and	and	CCONJ
ftr-468	165	19	services	service	NOUN
ftr-468	165	20	exclusively	exclusively	ADV
ftr-468	165	21	to	to	ADP
ftr-468	165	22	a	a	DET
ftr-468	165	23	tax	tax	NOUN
ftr-468	165	24	exempt	exempt	ADJ
ftr-468	165	25	parent	parent	NOUN
ftr-468	165	26	.	.	PUNCT
ftr-468	166	1	tax	tax	NOUN
ftr-468	166	2	exemption	exemption	NOUN
ftr-468	166	3	is	be	AUX
ftr-468	166	4	granted	grant	VERB
ftr-468	166	5	to	to	ADP
ftr-468	166	6	the	the	DET
ftr-468	166	7	first	first	ADJ
ftr-468	166	8	organization	organization	NOUN
ftr-468	166	9	because	because	SCONJ
ftr-468	166	10	it	it	PRON
ftr-468	166	11	is	be	AUX
ftr-468	166	12	viewed	view	VERB
ftr-468	166	13	as	as	ADP
ftr-468	166	14	the	the	DET
ftr-468	166	15	second	second	ADJ
ftr-468	166	16	organization	organization	NOUN
ftr-468	166	17	's	's	PART
ftr-468	166	18	alter	alter	NOUN
ftr-468	166	19	ego	ego	NOUN
ftr-468	166	20	,	,	PUNCT
ftr-468	166	21	not	not	PART
ftr-468	166	22	because	because	SCONJ
ftr-468	166	23	the	the	DET
ftr-468	166	24	first	first	ADJ
ftr-468	166	25	organization	organization	NOUN
ftr-468	166	26	is	be	AUX
ftr-468	166	27	otherwise	otherwise	ADV
ftr-468	166	28	engaged	engage	VERB
ftr-468	166	29	in	in	ADP
ftr-468	166	30	a	a	DET
ftr-468	166	31	charitable	charitable	ADJ
ftr-468	166	32	activity	activity	NOUN
ftr-468	166	33	.	.	PUNCT
ftr-468	167	1	in	in	ADP
ftr-468	167	2	geisinger	geisinger	PROPN
ftr-468	167	3	,	,	PUNCT
ftr-468	167	4	though	though	ADV
ftr-468	167	5	,	,	PUNCT
ftr-468	167	6	the	the	DET
ftr-468	167	7	court	court	NOUN
ftr-468	167	8	stated	state	VERB
ftr-468	167	9	that	that	SCONJ
ftr-468	167	10	the	the	DET
ftr-468	167	11	organization	organization	NOUN
ftr-468	167	12	's	's	PART
ftr-468	167	13	relationship	relationship	NOUN
ftr-468	167	14	to	to	ADP
ftr-468	167	15	a	a	DET
ftr-468	167	16	tax	tax	NOUN
ftr-468	167	17	exempt	exempt	ADJ
ftr-468	167	18	organization	organization	NOUN
ftr-468	167	19	must	must	AUX
ftr-468	167	20	"	"	PUNCT
ftr-468	167	21	somehow	somehow	ADV
ftr-468	167	22	enhance	enhance	VERB
ftr-468	167	23	[	[	X
ftr-468	167	24	]	]	X
ftr-468	167	25	the	the	DET
ftr-468	167	26	subsidiary	subsidiary	NOUN
ftr-468	167	27	's	's	PART
ftr-468	167	28	own	own	ADJ
ftr-468	167	29	exempt	exempt	ADJ
ftr-468	167	30	character	character	NOUN
ftr-468	167	31	to	to	ADP
ftr-468	167	32	the	the	DET
ftr-468	167	33	point	point	NOUN
ftr-468	167	34	that	that	SCONJ
ftr-468	167	35	,	,	PUNCT
ftr-468	167	36	when	when	SCONJ
ftr-468	167	37	the	the	DET
ftr-468	167	38	boost	boost	NOUN
ftr-468	167	39	provided	provide	VERB
ftr-468	167	40	by	by	ADP
ftr-468	167	41	the	the	DET
ftr-468	167	42	parent	parent	NOUN
ftr-468	167	43	is	be	AUX
ftr-468	167	44	added	add	VERB
ftr-468	167	45	to	to	ADP
ftr-468	167	46	the	the	DET
ftr-468	167	47	contribution	contribution	NOUN
ftr-468	167	48	made	make	VERB
ftr-468	167	49	by	by	ADP
ftr-468	167	50	the	the	DET
ftr-468	167	51	subsidiary	subsidiary	NOUN
ftr-468	167	52	itself	itself	PRON
ftr-468	167	53	,	,	PUNCT
ftr-468	167	54	the	the	DET
ftr-468	167	55	subsidiary	subsidiary	NOUN
ftr-468	167	56	would	would	AUX
ftr-468	167	57	be	be	AUX
ftr-468	167	58	entitled	entitle	VERB
ftr-468	167	59	to	to	ADP
ftr-468	167	60	§	§	PROPN
ftr-468	167	61	501(c)(3	501(c)(3	NUM
ftr-468	167	62	)	)	PUNCT
ftr-468	167	63	status	status	NOUN
ftr-468	167	64	.	.	PUNCT
ftr-468	167	65	"	"	PUNCT
ftr-468	168	1	30	30	NUM
ftr-468	168	2	f.3d	f.3d	NUM
ftr-468	168	3	494	494	NUM
ftr-468	168	4	,	,	PUNCT
ftr-468	168	5	501	501	NUM
ftr-468	168	6	(	(	PUNCT
ftr-468	168	7	emphasis	emphasis	NOUN
ftr-468	168	8	added	add	VERB
ftr-468	168	9	)	)	PUNCT
ftr-468	168	10	.	.	PUNCT
ftr-468	169	1	the	the	DET
ftr-468	169	2	integral	integral	ADJ
ftr-468	169	3	part	part	NOUN
ftr-468	169	4	doctrine	doctrine	NOUN
ftr-468	169	5	applies	apply	VERB
ftr-468	169	6	when	when	SCONJ
ftr-468	169	7	the	the	DET
ftr-468	169	8	organization	organization	NOUN
ftr-468	169	9	has	have	VERB
ftr-468	169	10	no	no	DET
ftr-468	169	11	independent	independent	ADJ
ftr-468	169	12	exempt	exempt	ADJ
ftr-468	169	13	character	character	NOUN
ftr-468	169	14	but	but	CCONJ
ftr-468	169	15	is	be	AUX
ftr-468	169	16	seeking	seek	VERB
ftr-468	169	17	to	to	PART
ftr-468	169	18	qualify	qualify	VERB
ftr-468	169	19	vicariously	vicariously	ADV
ftr-468	169	20	through	through	ADP
ftr-468	169	21	assistance	assistance	NOUN
ftr-468	169	22	to	to	ADP
ftr-468	169	23	another	another	DET
ftr-468	169	24	organization	organization	NOUN
ftr-468	169	25	's	's	PART
ftr-468	169	26	exempt	exempt	ADJ
ftr-468	169	27	activities	activity	NOUN
ftr-468	169	28	.	.	PUNCT
ftr-468	170	1	the	the	DET
ftr-468	170	2	"	"	PUNCT
ftr-468	170	3	boost	boost	NOUN
ftr-468	170	4	"	"	PUNCT
ftr-468	170	5	characterization	characterization	NOUN
ftr-468	170	6	used	use	VERB
ftr-468	170	7	in	in	ADP
ftr-468	170	8	geisinger	geisinger	PROPN
ftr-468	170	9	would	would	AUX
ftr-468	170	10	have	have	AUX
ftr-468	170	11	resulted	result	VERB
ftr-468	170	12	in	in	ADP
ftr-468	170	13	the	the	DET
ftr-468	170	14	denial	denial	NOUN
ftr-468	170	15	of	of	ADP
ftr-468	170	16	tax	tax	NOUN
ftr-468	170	17	exempt	exempt	ADJ
ftr-468	170	18	status	status	NOUN
ftr-468	170	19	to	to	ADP
ftr-468	170	20	the	the	DET
ftr-468	170	21	bookstore	bookstore	NOUN
ftr-468	170	22	in	in	ADP
ftr-468	170	23	squires	squire	NOUN
ftr-468	170	24	because	because	SCONJ
ftr-468	170	25	the	the	DET
ftr-468	170	26	bookstore	bookstore	NOUN
ftr-468	170	27	had	have	VERB
ftr-468	170	28	no	no	DET
ftr-468	170	29	exempt	exempt	ADJ
ftr-468	170	30	character	character	NOUN
ftr-468	170	31	separate	separate	ADJ
ftr-468	170	32	from	from	ADP
ftr-468	170	33	the	the	DET
ftr-468	170	34	college	college	NOUN
ftr-468	170	35	whose	whose	DET
ftr-468	170	36	students	student	NOUN
ftr-468	170	37	and	and	CCONJ
ftr-468	170	38	faculty	faculty	NOUN
ftr-468	170	39	it	it	PRON
ftr-468	170	40	served	serve	VERB
ftr-468	170	41	.	.	PUNCT
ftr-468	171	1	in	in	ADP
ftr-468	171	2	a	a	DET
ftr-468	171	3	more	more	ADV
ftr-468	171	4	recent	recent	ADJ
ftr-468	171	5	case	case	NOUN
ftr-468	171	6	,	,	PUNCT
ftr-468	171	7	the	the	DET
ftr-468	171	8	tax	tax	NOUN
ftr-468	171	9	court	court	NOUN
ftr-468	171	10	did	do	AUX
ftr-468	171	11	not	not	PART
ftr-468	171	12	adopt	adopt	VERB
ftr-468	171	13	the	the	DET
ftr-468	171	14	geisinger	geisinger	PROPN
ftr-468	171	15	"	"	PUNCT
ftr-468	171	16	boost	boost	NOUN
ftr-468	171	17	"	"	PUNCT
ftr-468	171	18	rationale	rationale	NOUN
ftr-468	171	19	but	but	CCONJ
ftr-468	171	20	indicated	indicate	VERB
ftr-468	171	21	that	that	SCONJ
ftr-468	171	22	the	the	DET
ftr-468	171	23	squires	squire	NOUN
ftr-468	171	24	integral	integral	ADJ
ftr-468	171	25	part	part	NOUN
ftr-468	171	26	doctrine	doctrine	NOUN
ftr-468	171	27	could	could	AUX
ftr-468	171	28	apply	apply	VERB
ftr-468	171	29	to	to	ADP
ftr-468	171	30	mutual	mutual	ADJ
ftr-468	171	31	organizations	organization	NOUN
ftr-468	171	32	such	such	ADJ
ftr-468	171	33	as	as	ADP
ftr-468	171	34	those	those	PRON
ftr-468	171	35	prohibited	prohibit	VERB
ftr-468	171	36	by	by	ADP
ftr-468	171	37	regs	reg	NOUN
ftr-468	171	38	.	.	PUNCT
ftr-468	172	1	§	§	PROPN
ftr-468	172	2	1.502	1.502	NUM
ftr-468	172	3	-	-	SYM
ftr-468	172	4	1(b	1(b	NUM
ftr-468	172	5	):	):	PUNCT
ftr-468	172	6	the	the	DET
ftr-468	172	7	cases	case	NOUN
ftr-468	172	8	applying	apply	VERB
ftr-468	172	9	this	this	DET
ftr-468	172	10	doctrine	doctrine	NOUN
ftr-468	172	11	have	have	AUX
ftr-468	172	12	held	hold	VERB
ftr-468	172	13	that	that	SCONJ
ftr-468	172	14	where	where	SCONJ
ftr-468	172	15	an	an	DET
ftr-468	172	16	organization	organization	NOUN
ftr-468	172	17	(	(	PUNCT
ftr-468	172	18	1	1	X
ftr-468	172	19	)	)	PUNCT
ftr-468	172	20	bears	bear	VERB
ftr-468	172	21	a	a	DET
ftr-468	172	22	"	"	PUNCT
ftr-468	172	23	close	close	ADJ
ftr-468	172	24	and	and	CCONJ
ftr-468	172	25	intimate	intimate	ADJ
ftr-468	172	26	relationship	relationship	NOUN
ftr-468	172	27	"	"	PUNCT
ftr-468	172	28	to	to	ADP
ftr-468	172	29	the	the	DET
ftr-468	172	30	operation	operation	NOUN
ftr-468	172	31	of	of	ADP
ftr-468	172	32	one	one	NUM
ftr-468	172	33	or	or	CCONJ
ftr-468	172	34	more	more	ADJ
ftr-468	172	35	tax	tax	NOUN
ftr-468	172	36	-	-	PUNCT
ftr-468	172	37	exempt	exempt	ADJ
ftr-468	172	38	organizations	organization	NOUN
ftr-468	172	39	and	and	CCONJ
ftr-468	172	40	(	(	PUNCT
ftr-468	172	41	2	2	X
ftr-468	172	42	)	)	PUNCT
ftr-468	172	43	provides	provide	VERB
ftr-468	172	44	a	a	DET
ftr-468	172	45	"	"	PUNCT
ftr-468	172	46	necessary	necessary	ADJ
ftr-468	172	47	and	and	CCONJ
ftr-468	172	48	indispensable	indispensable	ADJ
ftr-468	172	49	"	"	PUNCT
ftr-468	172	50	service	service	NOUN
ftr-468	172	51	solely	solely	ADV
ftr-468	172	52	to	to	ADP
ftr-468	172	53	those	those	DET
ftr-468	172	54	tax	tax	NOUN
ftr-468	172	55	-	-	PUNCT
ftr-468	172	56	exempt	exempt	ADJ
ftr-468	172	57	organizations	organization	NOUN
ftr-468	172	58	,	,	PUNCT
ftr-468	172	59	it	it	PRON
ftr-468	172	60	will	will	AUX
ftr-468	172	61	take	take	VERB
ftr-468	172	62	on	on	ADP
ftr-468	172	63	the	the	DET
ftr-468	172	64	exempt	exempt	ADJ
ftr-468	172	65	status	status	NOUN
ftr-468	172	66	of	of	ADP
ftr-468	172	67	those	those	DET
ftr-468	172	68	organizations	organization	NOUN
ftr-468	172	69	.	.	PUNCT
ftr-468	173	1	university	university	NOUN
ftr-468	173	2	med	me	VERB
ftr-468	173	3	.	.	PUNCT
ftr-468	174	1	resident	resident	PROPN
ftr-468	174	2	serv	serv	PROPN
ftr-468	174	3	.	.	PUNCT
ftr-468	175	1	v.	v.	PROPN
ftr-468	175	2	commissioner	commissioner	NOUN
ftr-468	175	3	,	,	PUNCT
ftr-468	175	4	71	71	NUM
ftr-468	175	5	t.c.m	t.c.m	NOUN
ftr-468	175	6	.	.	PUNCT
ftr-468	176	1	(	(	PUNCT
ftr-468	176	2	cch	cch	NOUN
ftr-468	176	3	)	)	PUNCT
ftr-468	176	4	3130	3130	NUM
ftr-468	176	5	(	(	PUNCT
ftr-468	176	6	1996	1996	NUM
ftr-468	176	7	)	)	PUNCT
ftr-468	176	8	.	.	PUNCT
ftr-468	177	1	1997	1997	NUM
ftr-468	177	2	]	]	PUNCT
ftr-468	177	3	florida	florida	PROPN
ftr-468	177	4	tax	tax	PROPN
ftr-468	177	5	review	review	NOUN
ftr-468	177	6	the	the	DET
ftr-468	177	7	sole	sole	ADJ
ftr-468	177	8	basis	basis	NOUN
ftr-468	177	9	that	that	SCONJ
ftr-468	177	10	all	all	DET
ftr-468	177	11	the	the	DET
ftr-468	177	12	earnings	earning	NOUN
ftr-468	177	13	of	of	ADP
ftr-468	177	14	a	a	DET
ftr-468	177	15	corporation	corporation	NOUN
ftr-468	177	16	,	,	PUNCT
ftr-468	177	17	however	however	ADV
ftr-468	177	18	realized	realize	VERB
ftr-468	177	19	,	,	PUNCT
ftr-468	177	20	were	be	AUX
ftr-468	177	21	distributed	distribute	VERB
ftr-468	177	22	to	to	ADP
ftr-468	177	23	an	an	DET
ftr-468	177	24	organization	organization	NOUN
ftr-468	177	25	directly	directly	ADV
ftr-468	177	26	providing	provide	VERB
ftr-468	177	27	charitable	charitable	ADJ
ftr-468	177	28	goods	good	NOUN
ftr-468	177	29	and	and	CCONJ
ftr-468	177	30	services	service	NOUN
ftr-468	177	31	.	.	PUNCT
ftr-468	177	32	'	'	PUNCT
ftr-468	178	1	9	9	NUM
ftr-468	178	2	an	an	DET
ftr-468	178	3	analysis	analysis	NOUN
ftr-468	178	4	of	of	ADP
ftr-468	178	5	the	the	DET
ftr-468	178	6	two	two	NUM
ftr-468	178	7	doctrines	doctrine	NOUN
ftr-468	178	8	shows	show	VERB
ftr-468	178	9	they	they	PRON
ftr-468	178	10	are	be	AUX
ftr-468	178	11	oriented	orient	VERB
ftr-468	178	12	toward	toward	ADP
ftr-468	178	13	distinct	distinct	ADJ
ftr-468	178	14	aspects	aspect	NOUN
ftr-468	178	15	of	of	ADP
ftr-468	178	16	the	the	DET
ftr-468	178	17	unfair	unfair	ADJ
ftr-468	178	18	competition	competition	NOUN
ftr-468	178	19	problem	problem	NOUN
ftr-468	178	20	and	and	CCONJ
ftr-468	178	21	do	do	AUX
ftr-468	178	22	not	not	PART
ftr-468	178	23	simply	simply	ADV
ftr-468	178	24	address	address	VERB
ftr-468	178	25	the	the	DET
ftr-468	178	26	same	same	ADJ
ftr-468	178	27	problem	problem	NOUN
ftr-468	178	28	in	in	ADP
ftr-468	178	29	different	different	ADJ
ftr-468	178	30	ways	way	NOUN
ftr-468	178	31	.	.	PUNCT
ftr-468	179	1	although	although	SCONJ
ftr-468	179	2	the	the	DET
ftr-468	179	3	two	two	NUM
ftr-468	179	4	doctrines	doctrine	NOUN
ftr-468	179	5	may	may	AUX
ftr-468	179	6	be	be	AUX
ftr-468	179	7	legally	legally	ADV
ftr-468	179	8	and	and	CCONJ
ftr-468	179	9	theoretically	theoretically	ADV
ftr-468	179	10	sound	sound	VERB
ftr-468	179	11	as	as	ADP
ftr-468	179	12	separate	separate	ADJ
ftr-468	179	13	doctrines	doctrine	NOUN
ftr-468	179	14	,	,	PUNCT
ftr-468	179	15	they	they	PRON
ftr-468	179	16	are	be	AUX
ftr-468	179	17	legally	legally	ADV
ftr-468	179	18	and	and	CCONJ
ftr-468	179	19	theoretically	theoretically	ADV
ftr-468	179	20	unsound	unsound	ADJ
ftr-468	179	21	as	as	ADP
ftr-468	179	22	a	a	DET
ftr-468	179	23	single	single	ADJ
ftr-468	179	24	merged	merged	ADJ
ftr-468	179	25	doctrine	doctrine	NOUN
ftr-468	179	26	resulting	result	VERB
ftr-468	179	27	in	in	ADP
ftr-468	179	28	the	the	DET
ftr-468	179	29	requirement	requirement	NOUN
ftr-468	179	30	of	of	ADP
ftr-468	179	31	virtual	virtual	ADJ
ftr-468	179	32	mergers	merger	NOUN
ftr-468	179	33	.	.	PUNCT
ftr-468	180	1	this	this	DET
ftr-468	180	2	article	article	NOUN
ftr-468	180	3	also	also	ADV
ftr-468	180	4	argues	argue	VERB
ftr-468	180	5	that	that	SCONJ
ftr-468	180	6	the	the	DET
ftr-468	180	7	abdication	abdication	NOUN
ftr-468	180	8	of	of	ADP
ftr-468	180	9	judicial	judicial	ADJ
ftr-468	180	10	power	power	NOUN
ftr-468	180	11	with	with	ADP
ftr-468	180	12	respect	respect	NOUN
ftr-468	180	13	to	to	ADP
ftr-468	180	14	regulations	regulation	NOUN
ftr-468	180	15	section	section	NOUN
ftr-468	180	16	1.502	1.502	NUM
ftr-468	180	17	-	-	SYM
ftr-468	180	18	1(b	1(b	NUM
ftr-468	180	19	)	)	PUNCT
ftr-468	180	20	,	,	PUNCT
ftr-468	180	21	particularly	particularly	ADV
ftr-468	180	22	by	by	ADP
ftr-468	180	23	the	the	DET
ftr-468	180	24	united	united	PROPN
ftr-468	180	25	states	states	PROPN
ftr-468	180	26	tax	tax	NOUN
ftr-468	180	27	court,2	court,2	NOUN
ftr-468	180	28	"	"	PUNCT
ftr-468	180	29	contributes	contribute	VERB
ftr-468	180	30	to	to	ADP
ftr-468	180	31	unnecessary	unnecessary	ADJ
ftr-468	180	32	complexity	complexity	NOUN
ftr-468	180	33	.	.	PUNCT
ftr-468	181	1	the	the	DET
ftr-468	181	2	tax	tax	NOUN
ftr-468	181	3	court	court	NOUN
ftr-468	181	4	has	have	AUX
ftr-468	181	5	essentially	essentially	ADV
ftr-468	181	6	admitted	admit	VERB
ftr-468	181	7	that	that	SCONJ
ftr-468	181	8	the	the	DET
ftr-468	181	9	regulation	regulation	NOUN
ftr-468	181	10	has	have	VERB
ftr-468	181	11	no	no	DET
ftr-468	181	12	statutory	statutory	ADJ
ftr-468	181	13	or	or	CCONJ
ftr-468	181	14	even	even	ADV
ftr-468	181	15	logical	logical	ADJ
ftr-468	181	16	support.2	support.2	NOUN
ftr-468	181	17	'	'	PUNCT
ftr-468	181	18	in	in	ADP
ftr-468	181	19	the	the	DET
ftr-468	181	20	end	end	NOUN
ftr-468	181	21	,	,	PUNCT
ftr-468	181	22	though	though	ADV
ftr-468	181	23	,	,	PUNCT
ftr-468	181	24	the	the	DET
ftr-468	181	25	tax	tax	NOUN
ftr-468	181	26	court	court	NOUN
ftr-468	181	27	sustained	sustain	VERB
ftr-468	181	28	the	the	DET
ftr-468	181	29	regulation	regulation	NOUN
ftr-468	181	30	based	base	VERB
ftr-468	181	31	upon	upon	SCONJ
ftr-468	181	32	a	a	DET
ftr-468	181	33	questionable	questionable	ADJ
ftr-468	181	34	application	application	NOUN
ftr-468	181	35	of	of	ADP
ftr-468	181	36	principles	principle	NOUN
ftr-468	181	37	of	of	ADP
ftr-468	181	38	judicial	judicial	ADJ
ftr-468	181	39	deference	deference	NOUN
ftr-468	181	40	to	to	ADP
ftr-468	181	41	administrative	administrative	ADJ
ftr-468	181	42	rulemaking	rulemaking	NOUN
ftr-468	181	43	.	.	PUNCT
ftr-468	182	1	had	have	AUX
ftr-468	182	2	it	it	PRON
ftr-468	182	3	overturned	overturn	VERB
ftr-468	182	4	the	the	DET
ftr-468	182	5	regulation	regulation	NOUN
ftr-468	182	6	,	,	PUNCT
ftr-468	182	7	the	the	DET
ftr-468	182	8	tax	tax	NOUN
ftr-468	182	9	court	court	NOUN
ftr-468	182	10	would	would	AUX
ftr-468	182	11	have	have	AUX
ftr-468	182	12	eliminated	eliminate	VERB
ftr-468	182	13	the	the	DET
ftr-468	182	14	needless	needless	ADJ
ftr-468	182	15	complexity	complexity	NOUN
ftr-468	182	16	which	which	PRON
ftr-468	182	17	presently	presently	ADV
ftr-468	182	18	unnecessarily	unnecessarily	ADV
ftr-468	182	19	attaches	attach	VERB
ftr-468	182	20	to	to	PART
ftr-468	182	21	exempt	exempt	VERB
ftr-468	182	22	organizations	organization	NOUN
ftr-468	182	23	'	'	PART
ftr-468	182	24	efforts	effort	NOUN
ftr-468	182	25	to	to	PART
ftr-468	182	26	economize	economize	VERB
ftr-468	182	27	through	through	ADP
ftr-468	182	28	consolidation	consolidation	NOUN
ftr-468	182	29	.	.	PUNCT
ftr-468	183	1	rather	rather	ADV
ftr-468	183	2	,	,	PUNCT
ftr-468	183	3	the	the	DET
ftr-468	183	4	tax	tax	NOUN
ftr-468	183	5	court	court	NOUN
ftr-468	183	6	assumed	assume	VERB
ftr-468	183	7	that	that	SCONJ
ftr-468	183	8	the	the	DET
ftr-468	183	9	complexity	complexity	NOUN
ftr-468	183	10	of	of	ADP
ftr-468	183	11	the	the	DET
ftr-468	183	12	issue	issue	NOUN
ftr-468	183	13	demanded	demand	VERB
ftr-468	183	14	that	that	SCONJ
ftr-468	183	15	it	it	PRON
ftr-468	183	16	take	take	VERB
ftr-468	183	17	an	an	DET
ftr-468	183	18	unduly	unduly	ADV
ftr-468	183	19	deferential	deferential	ADJ
ftr-468	183	20	approach	approach	NOUN
ftr-468	183	21	to	to	ADP
ftr-468	183	22	the	the	DET
ftr-468	183	23	regulation	regulation	NOUN
ftr-468	183	24	and	and	CCONJ
ftr-468	183	25	thereby	thereby	ADV
ftr-468	183	26	perpetuated	perpetuate	VERB
ftr-468	183	27	the	the	DET
ftr-468	183	28	complexity	complexity	NOUN
ftr-468	183	29	of	of	ADP
ftr-468	183	30	virtual	virtual	ADJ
ftr-468	183	31	mergers.22	mergers.22	NOUN
ftr-468	183	32	finally	finally	ADV
ftr-468	183	33	,	,	PUNCT
ftr-468	183	34	this	this	DET
ftr-468	183	35	article	article	NOUN
ftr-468	183	36	concludes	conclude	VERB
ftr-468	183	37	that	that	SCONJ
ftr-468	183	38	even	even	ADV
ftr-468	183	39	were	be	AUX
ftr-468	183	40	the	the	DET
ftr-468	183	41	regulation	regulation	NOUN
ftr-468	183	42	a	a	DET
ftr-468	183	43	valid	valid	ADJ
ftr-468	183	44	interpretation	interpretation	NOUN
ftr-468	183	45	of	of	ADP
ftr-468	183	46	law	law	NOUN
ftr-468	183	47	,	,	PUNCT
ftr-468	183	48	it	it	PRON
ftr-468	183	49	is	be	AUX
ftr-468	183	50	nevertheless	nevertheless	ADV
ftr-468	183	51	incorrect	incorrect	ADJ
ftr-468	183	52	as	as	ADP
ftr-468	183	53	a	a	DET
ftr-468	183	54	matter	matter	NOUN
ftr-468	183	55	of	of	ADP
ftr-468	183	56	tax	tax	NOUN
ftr-468	183	57	policy	policy	NOUN
ftr-468	183	58	because	because	SCONJ
ftr-468	183	59	it	it	PRON
ftr-468	183	60	fosters	foster	VERB
ftr-468	183	61	complexity	complexity	NOUN
ftr-468	183	62	without	without	ADP
ftr-468	183	63	a	a	DET
ftr-468	183	64	corresponding	corresponding	ADJ
ftr-468	183	65	policy	policy	NOUN
ftr-468	183	66	benefit	benefit	NOUN
ftr-468	183	67	.	.	PUNCT
ftr-468	184	1	the	the	DET
ftr-468	184	2	regulation	regulation	NOUN
ftr-468	184	3	is	be	AUX
ftr-468	184	4	grounded	ground	VERB
ftr-468	184	5	on	on	ADP
ftr-468	184	6	the	the	DET
ftr-468	184	7	rejection	rejection	NOUN
ftr-468	184	8	of	of	ADP
ftr-468	184	9	the	the	DET
ftr-468	184	10	self	self	NOUN
ftr-468	184	11	-	-	PUNCT
ftr-468	184	12	contained	contain	VERB
ftr-468	184	13	charitable	charitable	ADJ
ftr-468	184	14	economic	economic	ADJ
ftr-468	184	15	model	model	NOUN
ftr-468	184	16	;	;	PUNCT
ftr-468	184	17	that	that	PRON
ftr-468	184	18	is	is	ADV
ftr-468	184	19	,	,	PUNCT
ftr-468	184	20	a	a	DET
ftr-468	184	21	separate	separate	ADJ
ftr-468	184	22	economic	economic	ADJ
ftr-468	184	23	system	system	NOUN
ftr-468	184	24	comprised	comprise	VERB
ftr-468	184	25	of	of	ADP
ftr-468	184	26	direct	direct	ADJ
ftr-468	184	27	providers	provider	NOUN
ftr-468	184	28	of	of	ADP
ftr-468	184	29	charitable	charitable	ADJ
ftr-468	184	30	goods	good	NOUN
ftr-468	184	31	and	and	CCONJ
ftr-468	184	32	services	service	NOUN
ftr-468	184	33	which	which	PRON
ftr-468	184	34	own	own	VERB
ftr-468	184	35	and	and	CCONJ
ftr-468	184	36	are	be	AUX
ftr-468	184	37	served	serve	VERB
ftr-468	184	38	by	by	ADP
ftr-468	184	39	a	a	DET
ftr-468	184	40	secondary	secondary	ADJ
ftr-468	184	41	market	market	NOUN
ftr-468	184	42	within	within	ADP
ftr-468	184	43	the	the	DET
ftr-468	184	44	same	same	ADJ
ftr-468	184	45	economy	economy	NOUN
ftr-468	184	46	.	.	PUNCT
ftr-468	185	1	within	within	ADP
ftr-468	185	2	this	this	DET
ftr-468	185	3	self	self	NOUN
ftr-468	185	4	-	-	PUNCT
ftr-468	185	5	contained	contain	VERB
ftr-468	185	6	economic	economic	ADJ
ftr-468	185	7	model	model	NOUN
ftr-468	185	8	,	,	PUNCT
ftr-468	185	9	the	the	DET
ftr-468	185	10	secondary	secondary	ADJ
ftr-468	185	11	market	market	NOUN
ftr-468	185	12	is	be	AUX
ftr-468	185	13	comprised	comprise	VERB
ftr-468	185	14	of	of	ADP
ftr-468	185	15	tax	tax	NOUN
ftr-468	185	16	exempt	exempt	ADJ
ftr-468	185	17	entities	entity	NOUN
ftr-468	185	18	indistinguishable	indistinguishable	ADJ
ftr-468	185	19	from	from	ADP
ftr-468	185	20	ordinary	ordinary	ADJ
ftr-468	185	21	commercial	commercial	ADJ
ftr-468	185	22	businesses	business	NOUN
ftr-468	185	23	except	except	SCONJ
ftr-468	185	24	for	for	ADP
ftr-468	185	25	their	their	PRON
ftr-468	185	26	limitation	limitation	NOUN
ftr-468	185	27	of	of	ADP
ftr-468	185	28	customers	customer	NOUN
ftr-468	185	29	to	to	ADP
ftr-468	185	30	their	their	PRON
ftr-468	185	31	charitable	charitable	ADJ
ftr-468	185	32	parent	parent	NOUN
ftr-468	185	33	entities	entity	NOUN
ftr-468	185	34	,	,	PUNCT
ftr-468	185	35	all	all	PRON
ftr-468	185	36	of	of	ADP
ftr-468	185	37	whom	whom	PRON
ftr-468	185	38	share	share	VERB
ftr-468	185	39	a	a	DET
ftr-468	185	40	common	common	ADJ
ftr-468	185	41	charitable	charitable	ADJ
ftr-468	185	42	goal	goal	NOUN
ftr-468	185	43	.	.	PUNCT
ftr-468	186	1	thus	thus	ADV
ftr-468	186	2	,	,	PUNCT
ftr-468	186	3	the	the	DET
ftr-468	186	4	economy	economy	NOUN
ftr-468	186	5	is	be	AUX
ftr-468	186	6	based	base	VERB
ftr-468	186	7	upon	upon	SCONJ
ftr-468	186	8	charitable	charitable	ADJ
ftr-468	186	9	need	need	NOUN
ftr-468	186	10	,	,	PUNCT
ftr-468	186	11	rather	rather	ADV
ftr-468	186	12	than	than	ADP
ftr-468	186	13	profit	profit	NOUN
ftr-468	186	14	,	,	PUNCT
ftr-468	186	15	as	as	SCONJ
ftr-468	186	16	the	the	DET
ftr-468	186	17	production	production	NOUN
ftr-468	186	18	incentive	incentive	NOUN
ftr-468	186	19	and	and	CCONJ
ftr-468	186	20	the	the	DET
ftr-468	186	21	system	system	NOUN
ftr-468	186	22	's	's	PART
ftr-468	186	23	currency	currency	NOUN
ftr-468	186	24	remains	remain	VERB
ftr-468	186	25	exclusively	exclusively	ADV
ftr-468	186	26	within	within	ADP
ftr-468	186	27	the	the	DET
ftr-468	186	28	exempt	exempt	ADJ
ftr-468	186	29	economy	economy	NOUN
ftr-468	186	30	,	,	PUNCT
ftr-468	186	31	neither	neither	CCONJ
ftr-468	186	32	taxed	tax	VERB
ftr-468	186	33	nor	nor	CCONJ
ftr-468	186	34	subject	subject	ADJ
ftr-468	186	35	to	to	ADP
ftr-468	186	36	profit	profit	NOUN
ftr-468	186	37	-	-	PUNCT
ftr-468	186	38	taking	taking	NOUN
ftr-468	186	39	.	.	PUNCT
ftr-468	187	1	regulations	regulation	NOUN
ftr-468	187	2	section	section	VERB
ftr-468	187	3	1.502	1.502	NUM
ftr-468	187	4	-	-	SYM
ftr-468	187	5	1(b	1(b	NUM
ftr-468	187	6	)	)	PUNCT
ftr-468	187	7	unalterably	unalterably	ADV
ftr-468	187	8	deems	deem	VERB
ftr-468	187	9	this	this	DET
ftr-468	187	10	selfcontained	selfcontained	ADJ
ftr-468	187	11	economy	economy	NOUN
ftr-468	187	12	as	as	ADP
ftr-468	187	13	one	one	NUM
ftr-468	187	14	which	which	PRON
ftr-468	187	15	results	result	VERB
ftr-468	187	16	in	in	ADP
ftr-468	187	17	unfair	unfair	ADJ
ftr-468	187	18	competition	competition	NOUN
ftr-468	187	19	,	,	PUNCT
ftr-468	187	20	apparently	apparently	ADV
ftr-468	187	21	on	on	ADP
ftr-468	187	22	the	the	DET
ftr-468	187	23	basis	basis	NOUN
ftr-468	187	24	of	of	ADP
ftr-468	187	25	the	the	DET
ftr-468	187	26	same	same	ADJ
ftr-468	187	27	considerations	consideration	NOUN
ftr-468	187	28	which	which	PRON
ftr-468	187	29	underlie	underlie	VERB
ftr-468	187	30	the	the	DET
ftr-468	187	31	rejection	rejection	NOUN
ftr-468	187	32	of	of	ADP
ftr-468	187	33	the	the	DET
ftr-468	187	34	19	19	NUM
ftr-468	187	35	.	.	PUNCT
ftr-468	187	36	roche	roche	PROPN
ftr-468	187	37	's	's	PART
ftr-468	187	38	beach	beach	PROPN
ftr-468	187	39	,	,	PUNCT
ftr-468	187	40	inc	inc	PROPN
ftr-468	187	41	.	.	PROPN
ftr-468	188	1	v.	v.	PROPN
ftr-468	188	2	commissioner	commissioner	PROPN
ftr-468	188	3	,	,	PUNCT
ftr-468	188	4	96	96	NUM
ftr-468	188	5	f.2d	f.2d	NOUN
ftr-468	188	6	776	776	NUM
ftr-468	188	7	,	,	PUNCT
ftr-468	188	8	778	778	NUM
ftr-468	188	9	-	-	SYM
ftr-468	188	10	79	79	NUM
ftr-468	188	11	(	(	PUNCT
ftr-468	188	12	2nd	2nd	ADJ
ftr-468	188	13	cir	cir	NOUN
ftr-468	188	14	.	.	PROPN
ftr-468	188	15	1938	1938	NUM
ftr-468	188	16	)	)	PUNCT
ftr-468	188	17	;	;	PUNCT
ftr-468	188	18	c.f	c.f	PROPN
ftr-468	188	19	.	.	PROPN
ftr-468	188	20	mueller	mueller	PROPN
ftr-468	188	21	co.	co.	PROPN
ftr-468	189	1	v.	v.	PROPN
ftr-468	189	2	commissioner	commissioner	PROPN
ftr-468	189	3	,	,	PUNCT
ftr-468	189	4	190	190	NUM
ftr-468	189	5	f.2d	f.2d	NOUN
ftr-468	189	6	120	120	NUM
ftr-468	189	7	,	,	PUNCT
ftr-468	189	8	121	121	NUM
ftr-468	189	9	-	-	SYM
ftr-468	189	10	22	22	NUM
ftr-468	189	11	(	(	PUNCT
ftr-468	189	12	3d	3d	PROPN
ftr-468	189	13	cir	cir	NOUN
ftr-468	189	14	.	.	PROPN
ftr-468	189	15	1950	1950	NUM
ftr-468	189	16	)	)	PUNCT
ftr-468	189	17	.	.	PUNCT
ftr-468	190	1	20	20	NUM
ftr-468	190	2	.	.	PUNCT
ftr-468	190	3	associated	associate	VERB
ftr-468	190	4	hospital	hospital	NOUN
ftr-468	190	5	services	services	PROPN
ftr-468	190	6	,	,	PUNCT
ftr-468	190	7	inc	inc	PROPN
ftr-468	190	8	.	.	PROPN
ftr-468	191	1	v.	v.	PROPN
ftr-468	191	2	commissioner	commissioner	PROPN
ftr-468	191	3	,	,	PUNCT
ftr-468	191	4	74	74	NUM
ftr-468	191	5	t.c	t.c	PROPN
ftr-468	191	6	.	.	PROPN
ftr-468	191	7	213,226	213,226	NUM
ftr-468	191	8	-	-	SYM
ftr-468	191	9	31	31	NUM
ftr-468	191	10	(	(	PUNCT
ftr-468	191	11	1980	1980	NUM
ftr-468	191	12	)	)	PUNCT
ftr-468	191	13	.	.	PUNCT
ftr-468	192	1	21	21	NUM
ftr-468	192	2	.	.	PUNCT
ftr-468	193	1	i	i	PRON
ftr-468	193	2	d.	d.	PROPN
ftr-468	193	3	at	at	ADP
ftr-468	193	4	227	227	NUM
ftr-468	193	5	.	.	PUNCT
ftr-468	193	6	22	22	NUM
ftr-468	193	7	.	.	PUNCT
ftr-468	194	1	the	the	DET
ftr-468	194	2	tax	tax	NOUN
ftr-468	194	3	court	court	NOUN
ftr-468	194	4	termed	term	VERB
ftr-468	194	5	the	the	DET
ftr-468	194	6	history	history	NOUN
ftr-468	194	7	behind	behind	ADP
ftr-468	194	8	the	the	DET
ftr-468	194	9	enactment	enactment	NOUN
ftr-468	194	10	and	and	CCONJ
ftr-468	194	11	application	application	NOUN
ftr-468	194	12	of	of	ADP
ftr-468	194	13	regs	reg	NOUN
ftr-468	194	14	.	.	PUNCT
ftr-468	195	1	§	§	PROPN
ftr-468	195	2	1.502	1.502	NUM
ftr-468	195	3	-	-	SYM
ftr-468	195	4	1(b	1(b	NUM
ftr-468	195	5	)	)	PUNCT
ftr-468	195	6	a	a	DET
ftr-468	195	7	"	"	PUNCT
ftr-468	195	8	perplexing	perplexing	ADJ
ftr-468	195	9	saga	saga	NOUN
ftr-468	195	10	.	.	PUNCT
ftr-468	195	11	"	"	PUNCT
ftr-468	196	1	i	i	PRON
ftr-468	196	2	d.	d.	PROPN
ftr-468	196	3	at	at	ADP
ftr-468	196	4	222	222	NUM
ftr-468	196	5	.	.	PUNCT
ftr-468	197	1	[	[	X
ftr-468	197	2	vol	vol	NOUN
ftr-468	197	3	3:9	3:9	NUM
ftr-468	197	4	creating	create	VERB
ftr-468	197	5	comple.r	comple.r	NOUN
ftr-468	197	6	monsters	monster	NOUN
ftr-468	197	7	destination	destination	NOUN
ftr-468	197	8	of	of	ADP
ftr-468	197	9	income	income	NOUN
ftr-468	197	10	doctrine	doctrine	NOUN
ftr-468	197	11	.	.	PUNCT
ftr-468	198	1	the	the	DET
ftr-468	198	2	drafters	drafter	NOUN
ftr-468	198	3	presume	presume	VERB
ftr-468	198	4	that	that	SCONJ
ftr-468	198	5	without	without	ADP
ftr-468	198	6	the	the	DET
ftr-468	198	7	regulation	regulation	NOUN
ftr-468	198	8	,	,	PUNCT
ftr-468	198	9	the	the	DET
ftr-468	198	10	resulting	result	VERB
ftr-468	198	11	self	self	NOUN
ftr-468	198	12	-	-	PUNCT
ftr-468	198	13	contained	contain	VERB
ftr-468	198	14	economy	economy	NOUN
ftr-468	198	15	would	would	AUX
ftr-468	198	16	have	have	VERB
ftr-468	198	17	a	a	DET
ftr-468	198	18	negative	negative	ADJ
ftr-468	198	19	effect	effect	NOUN
ftr-468	198	20	on	on	ADP
ftr-468	198	21	the	the	DET
ftr-468	198	22	taxable	taxable	ADJ
ftr-468	198	23	economy	economy	NOUN
ftr-468	198	24	in	in	ADP
ftr-468	198	25	the	the	DET
ftr-468	198	26	same	same	ADJ
ftr-468	198	27	manner	manner	NOUN
ftr-468	198	28	as	as	ADP
ftr-468	198	29	organizations	organization	NOUN
ftr-468	198	30	claiming	claim	VERB
ftr-468	198	31	exemption	exemption	NOUN
ftr-468	198	32	under	under	ADP
ftr-468	198	33	the	the	DET
ftr-468	198	34	destination	destination	NOUN
ftr-468	198	35	of	of	ADP
ftr-468	198	36	income	income	NOUN
ftr-468	198	37	doctrine	doctrine	NOUN
ftr-468	198	38	.	.	PUNCT
ftr-468	199	1	this	this	DET
ftr-468	199	2	article	article	NOUN
ftr-468	199	3	argues	argue	VERB
ftr-468	199	4	that	that	SCONJ
ftr-468	199	5	the	the	DET
ftr-468	199	6	premise	premise	NOUN
ftr-468	199	7	of	of	ADP
ftr-468	199	8	regulations	regulation	NOUN
ftr-468	199	9	section	section	NOUN
ftr-468	199	10	1.502	1.502	NUM
ftr-468	199	11	-	-	SYM
ftr-468	199	12	1(b	1(b	NUM
ftr-468	199	13	)	)	PUNCT
ftr-468	199	14	is	be	AUX
ftr-468	199	15	incorrect	incorrect	ADJ
ftr-468	199	16	and	and	CCONJ
ftr-468	199	17	that	that	SCONJ
ftr-468	199	18	the	the	DET
ftr-468	199	19	complexity	complexity	NOUN
ftr-468	199	20	engendered	engender	VERB
ftr-468	199	21	by	by	ADP
ftr-468	199	22	the	the	DET
ftr-468	199	23	regulation	regulation	NOUN
ftr-468	199	24	,	,	PUNCT
ftr-468	199	25	in	in	ADP
ftr-468	199	26	the	the	DET
ftr-468	199	27	form	form	NOUN
ftr-468	199	28	of	of	ADP
ftr-468	199	29	joint	joint	ADJ
ftr-468	199	30	operating	operating	NOUN
ftr-468	199	31	agreements	agreement	NOUN
ftr-468	199	32	,	,	PUNCT
ftr-468	199	33	is	be	AUX
ftr-468	199	34	therefore	therefore	ADV
ftr-468	199	35	unnecessary	unnecessary	ADJ
ftr-468	199	36	.	.	PUNCT
ftr-468	200	1	the	the	DET
ftr-468	200	2	solution	solution	NOUN
ftr-468	200	3	suggested	suggest	VERB
ftr-468	200	4	by	by	ADP
ftr-468	200	5	this	this	DET
ftr-468	200	6	article	article	NOUN
ftr-468	200	7	is	be	AUX
ftr-468	200	8	the	the	DET
ftr-468	200	9	repeal	repeal	NOUN
ftr-468	200	10	of	of	ADP
ftr-468	200	11	regulations	regulation	NOUN
ftr-468	200	12	section	section	NOUN
ftr-468	200	13	1.502	1.502	NUM
ftr-468	200	14	-	-	SYM
ftr-468	200	15	1(b	1(b	NUM
ftr-468	200	16	)	)	PUNCT
ftr-468	200	17	and	and	CCONJ
ftr-468	200	18	a	a	DET
ftr-468	200	19	reliance	reliance	NOUN
ftr-468	200	20	,	,	PUNCT
ftr-468	200	21	instead	instead	ADV
ftr-468	200	22	,	,	PUNCT
ftr-468	200	23	upon	upon	SCONJ
ftr-468	200	24	sections	section	NOUN
ftr-468	200	25	501(c)(3	501(c)(3	NOUN
ftr-468	200	26	)	)	PUNCT
ftr-468	200	27	23	23	NUM
ftr-468	200	28	and	and	CCONJ
ftr-468	200	29	51124	51124	NUM
ftr-468	200	30	of	of	ADP
ftr-468	200	31	the	the	DET
ftr-468	200	32	code	code	NOUN
ftr-468	200	33	,	,	PUNCT
ftr-468	200	34	as	as	ADP
ftr-468	200	35	the	the	DET
ftr-468	200	36	exclusive	exclusive	ADJ
ftr-468	200	37	tools	tool	NOUN
ftr-468	200	38	by	by	ADP
ftr-468	200	39	which	which	PRON
ftr-468	200	40	to	to	PART
ftr-468	200	41	prevent	prevent	VERB
ftr-468	200	42	unfair	unfair	ADJ
ftr-468	200	43	competition	competition	NOUN
ftr-468	200	44	.	.	PUNCT
ftr-468	201	1	this	this	DET
ftr-468	201	2	simple	simple	ADJ
ftr-468	201	3	solution	solution	NOUN
ftr-468	201	4	,	,	PUNCT
ftr-468	201	5	properly	properly	ADV
ftr-468	201	6	applied	apply	VERB
ftr-468	201	7	,	,	PUNCT
ftr-468	201	8	would	would	AUX
ftr-468	201	9	allow	allow	VERB
ftr-468	201	10	tax	tax	NOUN
ftr-468	201	11	exempt	exempt	ADJ
ftr-468	201	12	organizations	organization	NOUN
ftr-468	201	13	to	to	PART
ftr-468	201	14	get	get	VERB
ftr-468	201	15	from	from	ADP
ftr-468	201	16	point	point	NOUN
ftr-468	201	17	a	a	PRON
ftr-468	201	18	to	to	PART
ftr-468	201	19	point	point	VERB
ftr-468	201	20	b	b	PROPN
ftr-468	201	21	,	,	PUNCT
ftr-468	201	22	without	without	ADP
ftr-468	201	23	the	the	DET
ftr-468	201	24	23	23	NUM
ftr-468	201	25	.	.	PUNCT
ftr-468	202	1	section	section	NOUN
ftr-468	202	2	501(c)(3	501(c)(3	NOUN
ftr-468	202	3	)	)	PUNCT
ftr-468	202	4	might	might	AUX
ftr-468	202	5	have	have	AUX
ftr-468	202	6	been	be	AUX
ftr-468	202	7	enacted	enact	VERB
ftr-468	202	8	as	as	ADP
ftr-468	202	9	four	four	NUM
ftr-468	202	10	separate	separate	ADJ
ftr-468	202	11	provisions	provision	NOUN
ftr-468	202	12	since	since	SCONJ
ftr-468	202	13	it	it	PRON
ftr-468	202	14	contains	contain	VERB
ftr-468	202	15	(	(	PUNCT
ftr-468	202	16	1	1	X
ftr-468	202	17	)	)	PUNCT
ftr-468	202	18	the	the	DET
ftr-468	202	19	identification	identification	NOUN
ftr-468	202	20	of	of	ADP
ftr-468	202	21	those	those	DET
ftr-468	202	22	organizations	organization	NOUN
ftr-468	202	23	entitled	entitle	VERB
ftr-468	202	24	to	to	PART
ftr-468	202	25	exempt	exempt	VERB
ftr-468	202	26	status	status	NOUN
ftr-468	202	27	,	,	PUNCT
ftr-468	202	28	(	(	PUNCT
ftr-468	202	29	2	2	X
ftr-468	202	30	)	)	PUNCT
ftr-468	202	31	a	a	DET
ftr-468	202	32	prohibition	prohibition	NOUN
ftr-468	202	33	against	against	ADP
ftr-468	202	34	the	the	DET
ftr-468	202	35	use	use	NOUN
ftr-468	202	36	of	of	ADP
ftr-468	202	37	tax	tax	NOUN
ftr-468	202	38	exempt	exempt	ADJ
ftr-468	202	39	revenues	revenue	NOUN
ftr-468	202	40	for	for	ADP
ftr-468	202	41	private	private	ADJ
ftr-468	202	42	gain	gain	NOUN
ftr-468	202	43	,	,	PUNCT
ftr-468	202	44	(	(	PUNCT
ftr-468	202	45	3	3	X
ftr-468	202	46	)	)	PUNCT
ftr-468	202	47	a	a	DET
ftr-468	202	48	partial	partial	ADJ
ftr-468	202	49	prohibition	prohibition	NOUN
ftr-468	202	50	against	against	ADP
ftr-468	202	51	activities	activity	NOUN
ftr-468	202	52	involving	involve	VERB
ftr-468	202	53	propaganda	propaganda	NOUN
ftr-468	202	54	or	or	CCONJ
ftr-468	202	55	attempts	attempt	NOUN
ftr-468	202	56	to	to	PART
ftr-468	202	57	influence	influence	VERB
ftr-468	202	58	legislation	legislation	NOUN
ftr-468	202	59	,	,	PUNCT
ftr-468	202	60	and	and	CCONJ
ftr-468	202	61	(	(	PUNCT
ftr-468	202	62	4	4	X
ftr-468	202	63	)	)	PUNCT
ftr-468	202	64	a	a	DET
ftr-468	202	65	total	total	ADJ
ftr-468	202	66	prohibition	prohibition	NOUN
ftr-468	202	67	against	against	ADP
ftr-468	202	68	participation	participation	NOUN
ftr-468	202	69	in	in	ADP
ftr-468	202	70	campaign	campaign	NOUN
ftr-468	202	71	activities	activity	NOUN
ftr-468	202	72	.	.	PUNCT
ftr-468	203	1	as	as	SCONJ
ftr-468	203	2	it	it	PRON
ftr-468	203	3	is	be	AUX
ftr-468	203	4	.	.	PUNCT
ftr-468	204	1	irc	irc	PROPN
ftr-468	204	2	§	§	PROPN
ftr-468	204	3	501(c)(3	501(c)(3	NOUN
ftr-468	204	4	)	)	PUNCT
ftr-468	204	5	provides	provide	VERB
ftr-468	204	6	exemption	exemption	NOUN
ftr-468	204	7	for	for	ADP
ftr-468	204	8	:	:	PUNCT
ftr-468	204	9	corporations	corporation	NOUN
ftr-468	204	10	,	,	PUNCT
ftr-468	204	11	and	and	CCONJ
ftr-468	204	12	any	any	DET
ftr-468	204	13	community	community	NOUN
ftr-468	204	14	chest	chest	NOUN
ftr-468	204	15	,	,	PUNCT
ftr-468	204	16	fund	fund	NOUN
ftr-468	204	17	,	,	PUNCT
ftr-468	204	18	or	or	CCONJ
ftr-468	204	19	foundation	foundation	NOUN
ftr-468	204	20	,	,	PUNCT
ftr-468	204	21	organized	organize	VERB
ftr-468	204	22	and	and	CCONJ
ftr-468	204	23	operated	operate	VERB
ftr-468	204	24	exclusively	exclusively	ADV
ftr-468	204	25	for	for	ADP
ftr-468	204	26	religious	religious	ADJ
ftr-468	204	27	,	,	PUNCT
ftr-468	204	28	charitable	charitable	ADJ
ftr-468	204	29	,	,	PUNCT
ftr-468	204	30	scientific	scientific	ADJ
ftr-468	204	31	,	,	PUNCT
ftr-468	204	32	testing	testing	NOUN
ftr-468	204	33	for	for	ADP
ftr-468	204	34	public	public	ADJ
ftr-468	204	35	safety	safety	NOUN
ftr-468	204	36	,	,	PUNCT
ftr-468	204	37	literary	literary	ADJ
ftr-468	204	38	,	,	PUNCT
ftr-468	204	39	or	or	CCONJ
ftr-468	204	40	educational	educational	ADJ
ftr-468	204	41	purposes	purpose	NOUN
ftr-468	204	42	,	,	PUNCT
ftr-468	204	43	or	or	CCONJ
ftr-468	204	44	to	to	PART
ftr-468	204	45	foster	foster	VERB
ftr-468	204	46	national	national	ADJ
ftr-468	204	47	or	or	CCONJ
ftr-468	204	48	international	international	ADJ
ftr-468	204	49	amateur	amateur	ADJ
ftr-468	204	50	sports	sport	NOUN
ftr-468	204	51	competition	competition	NOUN
ftr-468	204	52	(	(	PUNCT
ftr-468	204	53	but	but	CCONJ
ftr-468	204	54	only	only	ADV
ftr-468	204	55	if	if	SCONJ
ftr-468	204	56	no	no	DET
ftr-468	204	57	part	part	NOUN
ftr-468	204	58	of	of	ADP
ftr-468	204	59	its	its	PRON
ftr-468	204	60	activities	activity	NOUN
ftr-468	204	61	involve	involve	VERB
ftr-468	204	62	the	the	DET
ftr-468	204	63	provision	provision	NOUN
ftr-468	204	64	of	of	ADP
ftr-468	204	65	athletic	athletic	ADJ
ftr-468	204	66	facilities	facility	NOUN
ftr-468	204	67	or	or	CCONJ
ftr-468	204	68	equipment	equipment	NOUN
ftr-468	204	69	)	)	PUNCT
ftr-468	204	70	.	.	PUNCT
ftr-468	205	1	or	or	CCONJ
ftr-468	205	2	for	for	ADP
ftr-468	205	3	the	the	DET
ftr-468	205	4	prevention	prevention	NOUN
ftr-468	205	5	of	of	ADP
ftr-468	205	6	cruelty	cruelty	NOUN
ftr-468	205	7	to	to	ADP
ftr-468	205	8	children	child	NOUN
ftr-468	205	9	or	or	CCONJ
ftr-468	205	10	animals	animal	NOUN
ftr-468	205	11	,	,	PUNCT
ftr-468	205	12	no	no	DET
ftr-468	205	13	part	part	NOUN
ftr-468	205	14	of	of	ADP
ftr-468	205	15	the	the	DET
ftr-468	205	16	net	net	ADJ
ftr-468	205	17	earnings	earning	NOUN
ftr-468	205	18	of	of	ADP
ftr-468	205	19	which	which	PRON
ftr-468	205	20	inures	inure	VERB
ftr-468	205	21	to	to	ADP
ftr-468	205	22	the	the	DET
ftr-468	205	23	benefit	benefit	NOUN
ftr-468	205	24	of	of	ADP
ftr-468	205	25	any	any	DET
ftr-468	205	26	private	private	ADJ
ftr-468	205	27	shareholder	shareholder	NOUN
ftr-468	205	28	or	or	CCONJ
ftr-468	205	29	individual	individual	NOUN
ftr-468	205	30	,	,	PUNCT
ftr-468	205	31	no	no	DET
ftr-468	205	32	substantial	substantial	ADJ
ftr-468	205	33	part	part	NOUN
ftr-468	205	34	of	of	ADP
ftr-468	205	35	the	the	DET
ftr-468	205	36	activities	activity	NOUN
ftr-468	205	37	of	of	ADP
ftr-468	205	38	which	which	PRON
ftr-468	205	39	is	be	AUX
ftr-468	205	40	carrying	carry	VERB
ftr-468	205	41	on	on	ADP
ftr-468	205	42	propaganda	propaganda	NOUN
ftr-468	205	43	,	,	PUNCT
ftr-468	205	44	or	or	CCONJ
ftr-468	205	45	otherwise	otherwise	ADV
ftr-468	205	46	attempting	attempt	VERB
ftr-468	205	47	,	,	PUNCT
ftr-468	205	48	to	to	PART
ftr-468	205	49	influence	influence	VERB
ftr-468	205	50	legislation	legislation	NOUN
ftr-468	205	51	(	(	PUNCT
ftr-468	205	52	except	except	SCONJ
ftr-468	205	53	as	as	ADV
ftr-468	205	54	otherwise	otherwise	ADV
ftr-468	205	55	provided	provide	VERB
ftr-468	205	56	in	in	ADP
ftr-468	205	57	subsection	subsection	NOUN
ftr-468	205	58	(	(	PUNCT
ftr-468	205	59	h	h	NOUN
ftr-468	205	60	)	)	PUNCT
ftr-468	205	61	)	)	PUNCT
ftr-468	205	62	,	,	PUNCT
ftr-468	205	63	and	and	CCONJ
ftr-468	205	64	which	which	PRON
ftr-468	205	65	does	do	AUX
ftr-468	205	66	not	not	PART
ftr-468	205	67	participate	participate	VERB
ftr-468	205	68	in	in	ADP
ftr-468	205	69	,	,	PUNCT
ftr-468	205	70	or	or	CCONJ
ftr-468	205	71	intervene	intervene	VERB
ftr-468	205	72	in	in	ADP
ftr-468	205	73	(	(	PUNCT
ftr-468	205	74	including	include	VERB
ftr-468	205	75	the	the	DET
ftr-468	205	76	publishing	publishing	NOUN
ftr-468	205	77	or	or	CCONJ
ftr-468	205	78	distributing	distribute	VERB
ftr-468	205	79	of	of	ADP
ftr-468	205	80	statements	statement	NOUN
ftr-468	205	81	)	)	PUNCT
ftr-468	205	82	,	,	PUNCT
ftr-468	205	83	any	any	DET
ftr-468	205	84	political	political	ADJ
ftr-468	205	85	campaign	campaign	NOUN
ftr-468	205	86	on	on	ADP
ftr-468	205	87	behalf	behalf	NOUN
ftr-468	205	88	of	of	ADP
ftr-468	205	89	(	(	PUNCT
ftr-468	205	90	or	or	CCONJ
ftr-468	205	91	in	in	ADP
ftr-468	205	92	opposition	opposition	NOUN
ftr-468	205	93	to	to	ADP
ftr-468	205	94	)	)	PUNCT
ftr-468	205	95	any	any	DET
ftr-468	205	96	candidate	candidate	NOUN
ftr-468	205	97	for	for	ADP
ftr-468	205	98	public	public	ADJ
ftr-468	205	99	office	office	NOUN
ftr-468	205	100	.	.	PUNCT
ftr-468	206	1	the	the	DET
ftr-468	206	2	provision	provision	NOUN
ftr-468	206	3	thus	thus	ADV
ftr-468	206	4	covers	cover	VERB
ftr-468	206	5	all	all	PRON
ftr-468	206	6	of	of	ADP
ftr-468	206	7	the	the	DET
ftr-468	206	8	basic	basic	ADJ
ftr-468	206	9	issues	issue	NOUN
ftr-468	206	10	relating	relate	VERB
ftr-468	206	11	to	to	ADP
ftr-468	206	12	operation	operation	NOUN
ftr-468	206	13	of	of	ADP
ftr-468	206	14	a	a	DET
ftr-468	206	15	tax	tax	NOUN
ftr-468	206	16	exempt	exempt	ADJ
ftr-468	206	17	organization	organization	NOUN
ftr-468	206	18	.	.	PUNCT
ftr-468	207	1	there	there	PRON
ftr-468	207	2	are	be	VERB
ftr-468	207	3	,	,	PUNCT
ftr-468	207	4	of	of	ADP
ftr-468	207	5	course	course	NOUN
ftr-468	207	6	,	,	PUNCT
ftr-468	207	7	27	27	NUM
ftr-468	207	8	other	other	ADJ
ftr-468	207	9	subdivisions	subdivision	NOUN
ftr-468	207	10	of	of	ADP
ftr-468	207	11	§	§	PROPN
ftr-468	207	12	501tc)(3	501tc)(3	PROPN
ftr-468	207	13	)	)	PUNCT
ftr-468	207	14	which	which	PRON
ftr-468	207	15	grant	grant	VERB
ftr-468	207	16	tax	tax	NOUN
ftr-468	207	17	exemption	exemption	NOUN
ftr-468	207	18	on	on	ADP
ftr-468	207	19	other	other	ADJ
ftr-468	207	20	grounds	ground	NOUN
ftr-468	207	21	.	.	PUNCT
ftr-468	208	1	but	but	CCONJ
ftr-468	208	2	approximately	approximately	ADV
ftr-468	208	3	630,000	630,000	NUM
ftr-468	208	4	of	of	ADP
ftr-468	208	5	the	the	DET
ftr-468	208	6	1.5	1.5	NUM
ftr-468	208	7	million	million	NUM
ftr-468	208	8	exempt	exempt	ADJ
ftr-468	208	9	organizations	organization	NOUN
ftr-468	208	10	in	in	ADP
ftr-468	208	11	the	the	DET
ftr-468	208	12	united	united	PROPN
ftr-468	208	13	states	states	PROPN
ftr-468	208	14	are	be	AUX
ftr-468	208	15	classified	classify	VERB
ftr-468	208	16	as	as	ADP
ftr-468	208	17	501(c)(3	501(c)(3	NOUN
ftr-468	208	18	)	)	PUNCT
ftr-468	208	19	organizations	organization	NOUN
ftr-468	208	20	.	.	PUNCT
ftr-468	209	1	i.r.s	i.r.s	PROPN
ftr-468	209	2	.	.	PUNCT
ftr-468	210	1	fact	fact	NOUN
ftr-468	210	2	sheet	sheet	NOUN
ftr-468	210	3	97	97	NUM
ftr-468	210	4	-	-	SYM
ftr-468	210	5	7	7	NUM
ftr-468	210	6	(	(	PUNCT
ftr-468	210	7	feb	feb	NOUN
ftr-468	210	8	.	.	PROPN
ftr-468	210	9	1997	1997	NUM
ftr-468	210	10	)	)	PUNCT
ftr-468	210	11	.	.	PUNCT
ftr-468	211	1	approximately	approximately	ADV
ftr-468	211	2	300,000	300,000	NUM
ftr-468	211	3	exempt	exempt	ADJ
ftr-468	211	4	organizations	organization	NOUN
ftr-468	211	5	are	be	AUX
ftr-468	211	6	churches	church	NOUN
ftr-468	211	7	and	and	CCONJ
ftr-468	211	8	140,000	140,000	NUM
ftr-468	211	9	organizations	organization	NOUN
ftr-468	211	10	are	be	AUX
ftr-468	211	11	501(c)(4	501(c)(4	NUM
ftr-468	211	12	)	)	PUNCT
ftr-468	211	13	organizations	organization	NOUN
ftr-468	211	14	.	.	PUNCT
ftr-468	212	1	i	i	PRON
ftr-468	212	2	d.	d.	PROPN
ftr-468	212	3	unless	unless	SCONJ
ftr-468	212	4	otherwise	otherwise	ADV
ftr-468	212	5	specified	specify	VERB
ftr-468	212	6	,	,	PUNCT
ftr-468	212	7	this	this	DET
ftr-468	212	8	article	article	NOUN
ftr-468	212	9	focuses	focus	VERB
ftr-468	212	10	on	on	ADP
ftr-468	212	11	501(c)(3	501(c)(3	NOUN
ftr-468	212	12	)	)	PUNCT
ftr-468	212	13	organizations	organization	NOUN
ftr-468	212	14	.	.	PUNCT
ftr-468	213	1	24	24	NUM
ftr-468	213	2	.	.	PUNCT
ftr-468	214	1	the	the	DET
ftr-468	214	2	unrelated	unrelated	ADJ
ftr-468	214	3	business	business	NOUN
ftr-468	214	4	income	income	NOUN
ftr-468	214	5	tax	tax	NOUN
ftr-468	214	6	,	,	PUNCT
ftr-468	214	7	unlike	unlike	ADP
ftr-468	214	8	the	the	DET
ftr-468	214	9	rules	rule	NOUN
ftr-468	214	10	regarding	regard	VERB
ftr-468	214	11	basic	basic	ADJ
ftr-468	214	12	qualification	qualification	NOUN
ftr-468	214	13	,	,	PUNCT
ftr-468	214	14	is	be	AUX
ftr-468	214	15	set	set	VERB
ftr-468	214	16	out	out	ADP
ftr-468	214	17	in	in	ADP
ftr-468	214	18	incremental	incremental	ADJ
ftr-468	214	19	statutes	statute	NOUN
ftr-468	214	20	.	.	PUNCT
ftr-468	215	1	section	section	NOUN
ftr-468	215	2	511	511	NUM
ftr-468	215	3	imposes	impose	VERB
ftr-468	215	4	a	a	DET
ftr-468	215	5	tax	tax	NOUN
ftr-468	215	6	on	on	ADP
ftr-468	215	7	"	"	PUNCT
ftr-468	215	8	unrelated	unrelated	ADJ
ftr-468	215	9	business	business	NOUN
ftr-468	215	10	taxable	taxable	ADJ
ftr-468	215	11	income	income	NOUN
ftr-468	215	12	.	.	PUNCT
ftr-468	215	13	"	"	PUNCT
ftr-468	216	1	section	section	NOUN
ftr-468	216	2	512	512	NUM
ftr-468	216	3	defines	define	NOUN
ftr-468	216	4	unrelated	unrelated	ADJ
ftr-468	216	5	business	business	NOUN
ftr-468	216	6	taxable	taxable	ADJ
ftr-468	216	7	income	income	NOUN
ftr-468	216	8	as	as	ADP
ftr-468	216	9	income	income	NOUN
ftr-468	216	10	from	from	ADP
ftr-468	216	11	an	an	DET
ftr-468	216	12	"	"	PUNCT
ftr-468	216	13	unrelated	unrelated	ADJ
ftr-468	216	14	trade	trade	NOUN
ftr-468	216	15	or	or	CCONJ
ftr-468	216	16	business	business	NOUN
ftr-468	216	17	.	.	PUNCT
ftr-468	216	18	"	"	PUNCT
ftr-468	217	1	section	section	NOUN
ftr-468	217	2	513(a	513(a	NUM
ftr-468	217	3	)	)	PUNCT
ftr-468	217	4	defines	define	VERB
ftr-468	217	5	unrelated	unrelated	ADJ
ftr-468	217	6	trade	trade	NOUN
ftr-468	217	7	or	or	CCONJ
ftr-468	217	8	business	business	NOUN
ftr-468	217	9	:	:	PUNCT
ftr-468	217	10	the	the	DET
ftr-468	217	11	term	term	NOUN
ftr-468	217	12	"	"	PUNCT
ftr-468	217	13	unrelated	unrelated	ADJ
ftr-468	217	14	trade	trade	NOUN
ftr-468	217	15	or	or	CCONJ
ftr-468	217	16	business	business	NOUN
ftr-468	217	17	"	"	PUNCT
ftr-468	217	18	means	mean	NOUN
ftr-468	217	19	,	,	PUNCT
ftr-468	217	20	in	in	ADP
ftr-468	217	21	the	the	DET
ftr-468	217	22	case	case	NOUN
ftr-468	217	23	of	of	ADP
ftr-468	217	24	any	any	DET
ftr-468	217	25	organization	organization	NOUN
ftr-468	217	26	subject	subject	ADJ
ftr-468	217	27	to	to	ADP
ftr-468	217	28	the	the	DET
ftr-468	217	29	tax	tax	NOUN
ftr-468	217	30	imposed	impose	VERB
ftr-468	217	31	by	by	ADP
ftr-468	217	32	section	section	NOUN
ftr-468	217	33	511	511	NUM
ftr-468	217	34	.	.	PUNCT
ftr-468	218	1	any	any	DET
ftr-468	218	2	trade	trade	NOUN
ftr-468	218	3	or	or	CCONJ
ftr-468	218	4	business	business	NOUN
ftr-468	218	5	the	the	DET
ftr-468	218	6	conduct	conduct	NOUN
ftr-468	218	7	of	of	ADP
ftr-468	218	8	which	which	PRON
ftr-468	218	9	is	be	AUX
ftr-468	218	10	not	not	PART
ftr-468	218	11	substantially	substantially	ADV
ftr-468	218	12	related	relate	VERB
ftr-468	218	13	(	(	PUNCT
ftr-468	218	14	aside	aside	ADV
ftr-468	218	15	from	from	ADP
ftr-468	218	16	the	the	DET
ftr-468	218	17	need	need	NOUN
ftr-468	218	18	of	of	ADP
ftr-468	218	19	such	such	ADJ
ftr-468	218	20	organization	organization	NOUN
ftr-468	218	21	for	for	ADP
ftr-468	218	22	income	income	NOUN
ftr-468	218	23	or	or	CCONJ
ftr-468	218	24	funds	fund	NOUN
ftr-468	218	25	or	or	CCONJ
ftr-468	218	26	the	the	DET
ftr-468	218	27	use	use	NOUN
ftr-468	218	28	it	it	PRON
ftr-468	218	29	makes	make	VERB
ftr-468	218	30	of	of	ADP
ftr-468	218	31	the	the	DET
ftr-468	218	32	profits	profit	NOUN
ftr-468	218	33	derived	derive	VERB
ftr-468	218	34	)	)	PUNCT
ftr-468	218	35	to	to	ADP
ftr-468	218	36	the	the	DET
ftr-468	218	37	exercise	exercise	NOUN
ftr-468	218	38	or	or	CCONJ
ftr-468	218	39	performance	performance	NOUN
ftr-468	218	40	by	by	ADP
ftr-468	218	41	such	such	ADJ
ftr-468	218	42	organization	organization	NOUN
ftr-468	218	43	of	of	ADP
ftr-468	218	44	its	its	PRON
ftr-468	218	45	charitable	charitable	ADJ
ftr-468	218	46	,	,	PUNCT
ftr-468	218	47	educational	educational	ADJ
ftr-468	218	48	,	,	PUNCT
ftr-468	218	49	or	or	CCONJ
ftr-468	218	50	other	other	ADJ
ftr-468	218	51	purpose	purpose	NOUN
ftr-468	218	52	or	or	CCONJ
ftr-468	218	53	function	function	NOUN
ftr-468	218	54	constituting	constitute	VERB
ftr-468	218	55	the	the	DET
ftr-468	218	56	basis	basis	NOUN
ftr-468	218	57	for	for	ADP
ftr-468	218	58	its	its	PRON
ftr-468	218	59	exemption	exemption	NOUN
ftr-468	218	60	under	under	ADP
ftr-468	218	61	section	section	NOUN
ftr-468	218	62	501	501	NUM
ftr-468	218	63	....	....	PUNCT
ftr-468	218	64	1997	1997	NUM
ftr-468	218	65	]	]	PUNCT
ftr-468	218	66	florida	florida	PROPN
ftr-468	218	67	tax	tax	PROPN
ftr-468	218	68	review	review	NOUN
ftr-468	218	69	complexity	complexity	NOUN
ftr-468	218	70	of	of	ADP
ftr-468	218	71	,	,	PUNCT
ftr-468	218	72	and	and	CCONJ
ftr-468	218	73	without	without	ADP
ftr-468	218	74	sacrificing	sacrifice	VERB
ftr-468	218	75	the	the	DET
ftr-468	218	76	policy	policy	NOUN
ftr-468	218	77	interests	interest	NOUN
ftr-468	218	78	thought	think	VERB
ftr-468	218	79	to	to	PART
ftr-468	218	80	be	be	AUX
ftr-468	218	81	protected	protect	VERB
ftr-468	218	82	by	by	ADP
ftr-468	218	83	,	,	PUNCT
ftr-468	218	84	joint	joint	ADJ
ftr-468	218	85	operating	operating	NOUN
ftr-468	218	86	agreements	agreement	NOUN
ftr-468	218	87	.	.	PUNCT
ftr-468	219	1	ii	ii	X
ftr-468	219	2	.	.	PUNCT
ftr-468	220	1	conceptualizing	conceptualize	VERB
ftr-468	220	2	joint	joint	ADJ
ftr-468	220	3	operating	operating	NOUN
ftr-468	220	4	agreements	agreement	NOUN
ftr-468	220	5	the	the	DET
ftr-468	220	6	basic	basic	ADJ
ftr-468	220	7	concept	concept	NOUN
ftr-468	220	8	underlying	underlie	VERB
ftr-468	220	9	joint	joint	ADJ
ftr-468	220	10	operating	operating	NOUN
ftr-468	220	11	agreements	agreement	NOUN
ftr-468	220	12	-	-	PUNCT
ftr-468	220	13	virtual	virtual	ADJ
ftr-468	220	14	mergers	merger	NOUN
ftr-468	220	15	-	-	PUNCT
ftr-468	220	16	is	be	AUX
ftr-468	220	17	consolidation	consolidation	NOUN
ftr-468	220	18	.	.	PUNCT
ftr-468	221	1	in	in	ADP
ftr-468	221	2	its	its	PRON
ftr-468	221	3	most	most	ADV
ftr-468	221	4	prevalent	prevalent	ADJ
ftr-468	221	5	present	present	ADJ
ftr-468	221	6	use	use	NOUN
ftr-468	221	7	,	,	PUNCT
ftr-468	221	8	a	a	DET
ftr-468	221	9	joint	joint	ADJ
ftr-468	221	10	operating	operating	NOUN
ftr-468	221	11	agreement	agreement	NOUN
ftr-468	221	12	results	result	NOUN
ftr-468	221	13	in	in	ADP
ftr-468	221	14	two	two	NUM
ftr-468	221	15	or	or	CCONJ
ftr-468	221	16	more	more	ADJ
ftr-468	221	17	tax	tax	NOUN
ftr-468	221	18	exempt	exempt	ADJ
ftr-468	221	19	hospitals	hospital	NOUN
ftr-468	221	20	associating	associate	VERB
ftr-468	221	21	in	in	ADP
ftr-468	221	22	an	an	DET
ftr-468	221	23	effort	effort	NOUN
ftr-468	221	24	to	to	PART
ftr-468	221	25	eliminate	eliminate	VERB
ftr-468	221	26	duplicative	duplicative	ADJ
ftr-468	221	27	services	service	NOUN
ftr-468	221	28	and	and	CCONJ
ftr-468	221	29	thereby	thereby	ADV
ftr-468	221	30	reduce	reduce	VERB
ftr-468	221	31	operating	operating	NOUN
ftr-468	221	32	expenses	expense	NOUN
ftr-468	221	33	,	,	PUNCT
ftr-468	221	34	gain	gain	VERB
ftr-468	221	35	negotiating	negotiate	VERB
ftr-468	221	36	power	power	NOUN
ftr-468	221	37	with	with	ADP
ftr-468	221	38	third	third	ADJ
ftr-468	221	39	party	party	NOUN
ftr-468	221	40	payers	payer	NOUN
ftr-468	221	41	or	or	CCONJ
ftr-468	221	42	service	service	NOUN
ftr-468	221	43	providers	provider	NOUN
ftr-468	221	44	,	,	PUNCT
ftr-468	221	45	and	and	CCONJ
ftr-468	221	46	reduce	reduce	VERB
ftr-468	221	47	overall	overall	ADJ
ftr-468	221	48	costs	cost	NOUN
ftr-468	221	49	to	to	ADP
ftr-468	221	50	patients	patient	NOUN
ftr-468	221	51	.	.	PUNCT
ftr-468	221	52	'	'	PUNCT
ftr-468	222	1	the	the	DET
ftr-468	222	2	result	result	NOUN
ftr-468	222	3	of	of	ADP
ftr-468	222	4	the	the	DET
ftr-468	222	5	joint	joint	ADJ
ftr-468	222	6	operating	operating	NOUN
ftr-468	222	7	agreement	agreement	NOUN
ftr-468	222	8	is	be	AUX
ftr-468	222	9	the	the	DET
ftr-468	222	10	creation	creation	NOUN
ftr-468	222	11	of	of	ADP
ftr-468	222	12	a	a	DET
ftr-468	222	13	consolidation	consolidation	NOUN
ftr-468	222	14	entity,26	entity,26	NOUN
ftr-468	222	15	normally	normally	ADV
ftr-468	222	16	a	a	DET
ftr-468	222	17	partnership	partnership	NOUN
ftr-468	222	18	or	or	CCONJ
ftr-468	222	19	a	a	DET
ftr-468	222	20	corporation	corporation	NOUN
ftr-468	222	21	,	,	PUNCT
ftr-468	222	22	which	which	PRON
ftr-468	222	23	governs	govern	VERB
ftr-468	222	24	and	and	CCONJ
ftr-468	222	25	coordinates	coordinate	VERB
ftr-468	222	26	the	the	DET
ftr-468	222	27	activities	activity	NOUN
ftr-468	222	28	of	of	ADP
ftr-468	222	29	the	the	DET
ftr-468	222	30	participating	participate	VERB
ftr-468	222	31	hospitals	hospital	NOUN
ftr-468	222	32	.	.	PUNCT
ftr-468	223	1	the	the	DET
ftr-468	223	2	consolidation	consolidation	NOUN
ftr-468	223	3	entity	entity	NOUN
ftr-468	223	4	might	might	AUX
ftr-468	223	5	itself	itself	PRON
ftr-468	223	6	perform	perform	VERB
ftr-468	223	7	administrative	administrative	ADJ
ftr-468	223	8	services	service	NOUN
ftr-468	223	9	for	for	ADP
ftr-468	223	10	all	all	DET
ftr-468	223	11	participants	participant	NOUN
ftr-468	223	12	to	to	ADP
ftr-468	223	13	the	the	DET
ftr-468	223	14	joint	joint	ADJ
ftr-468	223	15	operating	operating	NOUN
ftr-468	223	16	agreement	agreement	NOUN
ftr-468	223	17	or	or	CCONJ
ftr-468	223	18	it	it	PRON
ftr-468	223	19	might	might	AUX
ftr-468	223	20	designate	designate	VERB
ftr-468	223	21	one	one	NUM
ftr-468	223	22	of	of	ADP
ftr-468	223	23	the	the	DET
ftr-468	223	24	participants	participant	NOUN
ftr-468	223	25	as	as	ADP
ftr-468	223	26	the	the	DET
ftr-468	223	27	central	central	ADJ
ftr-468	223	28	provider	provider	NOUN
ftr-468	223	29	of	of	ADP
ftr-468	223	30	particular	particular	ADJ
ftr-468	223	31	administrative	administrative	ADJ
ftr-468	223	32	services	service	NOUN
ftr-468	223	33	for	for	ADP
ftr-468	223	34	all	all	DET
ftr-468	223	35	other	other	ADJ
ftr-468	223	36	participants	participant	NOUN
ftr-468	223	37	.	.	PUNCT
ftr-468	224	1	from	from	ADP
ftr-468	224	2	a	a	DET
ftr-468	224	3	tax	tax	NOUN
ftr-468	224	4	standpoint	standpoint	NOUN
ftr-468	224	5	,	,	PUNCT
ftr-468	224	6	the	the	DET
ftr-468	224	7	primary	primary	ADJ
ftr-468	224	8	concern	concern	NOUN
ftr-468	224	9	for	for	ADP
ftr-468	224	10	the	the	DET
ftr-468	224	11	participating	participate	VERB
ftr-468	224	12	hospitals	hospital	NOUN
ftr-468	224	13	is	be	AUX
ftr-468	224	14	that	that	SCONJ
ftr-468	224	15	the	the	DET
ftr-468	224	16	consolidation	consolidation	NOUN
ftr-468	224	17	entity	entity	NOUN
ftr-468	224	18	not	not	PART
ftr-468	224	19	be	be	AUX
ftr-468	224	20	subject	subject	ADJ
ftr-468	224	21	to	to	ADP
ftr-468	224	22	corporate	corporate	ADJ
ftr-468	224	23	tax	tax	NOUN
ftr-468	224	24	if	if	SCONJ
ftr-468	224	25	the	the	DET
ftr-468	224	26	entity	entity	NOUN
ftr-468	224	27	is	be	AUX
ftr-468	224	28	organized	organize	VERB
ftr-468	224	29	as	as	ADP
ftr-468	224	30	a	a	DET
ftr-468	224	31	corporation	corporation	NOUN
ftr-468	224	32	,	,	PUNCT
ftr-468	224	33	or	or	CCONJ
ftr-468	224	34	that	that	SCONJ
ftr-468	224	35	the	the	DET
ftr-468	224	36	participating	participate	VERB
ftr-468	224	37	hospitals	hospital	NOUN
ftr-468	224	38	not	not	PART
ftr-468	224	39	be	be	AUX
ftr-468	224	40	subject	subject	ADJ
ftr-468	224	41	to	to	ADP
ftr-468	224	42	the	the	DET
ftr-468	224	43	unrelated	unrelated	ADJ
ftr-468	224	44	business	business	NOUN
ftr-468	224	45	income	income	NOUN
ftr-468	224	46	tax	tax	NOUN
ftr-468	224	47	if	if	SCONJ
ftr-468	224	48	the	the	DET
ftr-468	224	49	25	25	NUM
ftr-468	224	50	.	.	PUNCT
ftr-468	225	1	see	see	VERB
ftr-468	225	2	steven	steven	PROPN
ftr-468	225	3	r.	r.	PROPN
ftr-468	225	4	hollis	hollis	PROPN
ftr-468	225	5	,	,	PUNCT
ftr-468	225	6	strategic	strategic	ADJ
ftr-468	225	7	and	and	CCONJ
ftr-468	225	8	economic	economic	ADJ
ftr-468	225	9	factors	factor	NOUN
ftr-468	225	10	in	in	ADP
ftr-468	225	11	the	the	DET
ftr-468	225	12	hospital	hospital	NOUN
ftr-468	225	13	conversion	conversion	NOUN
ftr-468	225	14	process	process	NOUN
ftr-468	225	15	,	,	PUNCT
ftr-468	225	16	16	16	NUM
ftr-468	225	17	health	health	NOUN
ftr-468	225	18	affairs	affair	NOUN
ftr-468	225	19	131	131	NUM
ftr-468	225	20	,	,	PUNCT
ftr-468	225	21	132	132	NUM
ftr-468	225	22	(	(	PUNCT
ftr-468	225	23	1997	1997	NUM
ftr-468	225	24	)	)	PUNCT
ftr-468	225	25	(	(	PUNCT
ftr-468	225	26	affiliations	affiliation	NOUN
ftr-468	225	27	generally	generally	ADV
ftr-468	225	28	motivated	motivate	VERB
ftr-468	225	29	by	by	ADP
ftr-468	225	30	desire	desire	NOUN
ftr-468	225	31	to	to	PART
ftr-468	225	32	obtain	obtain	VERB
ftr-468	225	33	"	"	PUNCT
ftr-468	225	34	negotiating	negotiate	VERB
ftr-468	225	35	clout	clout	NOUN
ftr-468	225	36	"	"	PUNCT
ftr-468	225	37	with	with	ADP
ftr-468	225	38	health	health	NOUN
ftr-468	225	39	maintenance	maintenance	NOUN
ftr-468	225	40	organizations	organization	NOUN
ftr-468	225	41	,	,	PUNCT
ftr-468	225	42	and	and	CCONJ
ftr-468	225	43	to	to	PART
ftr-468	225	44	achieve	achieve	VERB
ftr-468	225	45	"	"	PUNCT
ftr-468	225	46	economies	economy	NOUN
ftr-468	225	47	of	of	ADP
ftr-468	225	48	scale	scale	NOUN
ftr-468	225	49	"	"	PUNCT
ftr-468	225	50	)	)	PUNCT
ftr-468	225	51	.	.	PUNCT
ftr-468	226	1	joint	joint	ADJ
ftr-468	226	2	operating	operate	VERB
ftr-468	226	3	agreements	agreement	NOUN
ftr-468	226	4	have	have	AUX
ftr-468	226	5	not	not	PART
ftr-468	226	6	previously	previously	ADV
ftr-468	226	7	been	be	AUX
ftr-468	226	8	the	the	DET
ftr-468	226	9	subject	subject	NOUN
ftr-468	226	10	of	of	ADP
ftr-468	226	11	analysis	analysis	NOUN
ftr-468	226	12	from	from	ADP
ftr-468	226	13	a	a	DET
ftr-468	226	14	policy	policy	NOUN
ftr-468	226	15	perspective	perspective	NOUN
ftr-468	226	16	.	.	PUNCT
ftr-468	227	1	the	the	DET
ftr-468	227	2	"	"	PUNCT
ftr-468	227	3	nuts	nut	NOUN
ftr-468	227	4	and	and	CCONJ
ftr-468	227	5	bolts	bolt	NOUN
ftr-468	227	6	"	"	PUNCT
ftr-468	227	7	of	of	ADP
ftr-468	227	8	joint	joint	ADJ
ftr-468	227	9	operating	operating	NOUN
ftr-468	227	10	agreements	agreement	NOUN
ftr-468	227	11	,	,	PUNCT
ftr-468	227	12	however	however	ADV
ftr-468	227	13	,	,	PUNCT
ftr-468	227	14	have	have	AUX
ftr-468	227	15	been	be	AUX
ftr-468	227	16	discussed	discuss	VERB
ftr-468	227	17	in	in	ADP
ftr-468	227	18	recent	recent	ADJ
ftr-468	227	19	literature	literature	NOUN
ftr-468	227	20	.	.	PUNCT
ftr-468	228	1	see	see	VERB
ftr-468	228	2	rochelle	rochelle	PROPN
ftr-468	228	3	korman	korman	PROPN
ftr-468	228	4	&	&	CCONJ
ftr-468	228	5	william	william	PROPN
ftr-468	228	6	f.	f.	PROPN
ftr-468	228	7	gaske	gaske	PROPN
ftr-468	228	8	,	,	PUNCT
ftr-468	228	9	joint	joint	ADJ
ftr-468	228	10	ventures	venture	NOUN
ftr-468	228	11	between	between	ADP
ftr-468	228	12	tax	tax	NOUN
ftr-468	228	13	-	-	PUNCT
ftr-468	228	14	exempt	exempt	ADJ
ftr-468	228	15	and	and	CCONJ
ftr-468	228	16	commercial	commercial	ADJ
ftr-468	228	17	health	health	NOUN
ftr-468	228	18	care	care	NOUN
ftr-468	228	19	providers	provider	NOUN
ftr-468	228	20	,	,	PUNCT
ftr-468	228	21	74	74	NUM
ftr-468	228	22	tax	tax	NOUN
ftr-468	228	23	notes	note	NOUN
ftr-468	228	24	1575	1575	NUM
ftr-468	228	25	(	(	PUNCT
ftr-468	228	26	1997	1997	NUM
ftr-468	228	27	)	)	PUNCT
ftr-468	228	28	(	(	PUNCT
ftr-468	228	29	providing	provide	VERB
ftr-468	228	30	an	an	DET
ftr-468	228	31	excellent	excellent	ADJ
ftr-468	228	32	overview	overview	NOUN
ftr-468	228	33	of	of	ADP
ftr-468	228	34	the	the	DET
ftr-468	228	35	nonprofit	nonprofit	ADJ
ftr-468	228	36	/	/	SYM
ftr-468	228	37	for	for	ADP
ftr-468	228	38	-	-	PUNCT
ftr-468	228	39	profit	profit	NOUN
ftr-468	228	40	hospital	hospital	NOUN
ftr-468	228	41	structures	structure	NOUN
ftr-468	228	42	emerging	emerge	VERB
ftr-468	228	43	in	in	ADP
ftr-468	228	44	the	the	DET
ftr-468	228	45	last	last	ADJ
ftr-468	228	46	20	20	NUM
ftr-468	228	47	years	year	NOUN
ftr-468	228	48	)	)	PUNCT
ftr-468	228	49	.	.	PUNCT
ftr-468	229	1	the	the	DET
ftr-468	229	2	following	follow	VERB
ftr-468	229	3	articles	article	NOUN
ftr-468	229	4	provide	provide	VERB
ftr-468	229	5	insights	insight	NOUN
ftr-468	229	6	into	into	ADP
ftr-468	229	7	the	the	DET
ftr-468	229	8	more	more	ADV
ftr-468	229	9	practical	practical	ADJ
ftr-468	229	10	aspects	aspect	NOUN
ftr-468	229	11	of	of	ADP
ftr-468	229	12	joint	joint	ADJ
ftr-468	229	13	operating	operating	NOUN
ftr-468	229	14	agreements	agreement	NOUN
ftr-468	229	15	but	but	CCONJ
ftr-468	229	16	do	do	AUX
ftr-468	229	17	not	not	PART
ftr-468	229	18	address	address	VERB
ftr-468	229	19	the	the	DET
ftr-468	229	20	integral	integral	ADJ
ftr-468	229	21	part	part	NOUN
ftr-468	229	22	doctrine	doctrine	NOUN
ftr-468	229	23	's	's	PART
ftr-468	229	24	validity	validity	NOUN
ftr-468	229	25	or	or	CCONJ
ftr-468	229	26	necessity	necessity	NOUN
ftr-468	229	27	:	:	PUNCT
ftr-468	229	28	leslie	leslie	PROPN
ftr-468	229	29	j.	j.	PROPN
ftr-468	229	30	gold	gold	PROPN
ftr-468	229	31	,	,	PUNCT
ftr-468	229	32	irs	irs	PROPN
ftr-468	229	33	issues	issue	NOUN
ftr-468	229	34	favorable	favorable	ADJ
ftr-468	229	35	ruling	ruling	NOUN
ftr-468	229	36	on	on	ADP
ftr-468	229	37	company	company	NOUN
ftr-468	229	38	coordinating	coordinate	VERB
ftr-468	229	39	multiple	multiple	ADJ
ftr-468	229	40	hospital	hospital	NOUN
ftr-468	229	41	alliance	alliance	NOUN
ftr-468	229	42	,	,	PUNCT
ftr-468	229	43	daily	daily	PROPN
ftr-468	229	44	tax	tax	NOUN
ftr-468	229	45	rep	rep	PROPN
ftr-468	229	46	.	.	PROPN
ftr-468	229	47	,	,	PUNCT
ftr-468	229	48	dec	dec	PROPN
ftr-468	229	49	.	.	PROPN
ftr-468	229	50	6	6	NUM
ftr-468	229	51	,	,	PUNCT
ftr-468	229	52	1996	1996	NUM
ftr-468	229	53	,	,	PUNCT
ftr-468	229	54	at	at	ADP
ftr-468	229	55	g	g	NOUN
ftr-468	229	56	-	-	PUNCT
ftr-468	229	57	l	l	NOUN
ftr-468	229	58	;	;	PUNCT
ftr-468	229	59	gerald	gerald	PROPN
ftr-468	229	60	m.	m.	PROPN
ftr-468	229	61	griffith	griffith	PROPN
ftr-468	229	62	&	&	CCONJ
ftr-468	229	63	brad	brad	PROPN
ftr-468	229	64	m.	m.	PROPN
ftr-468	229	65	tomtishen	tomtishen	ADV
ftr-468	229	66	,	,	PUNCT
ftr-468	229	67	irs	irs	PROPN
ftr-468	229	68	adopts	adopt	VERB
ftr-468	229	69	facts	fact	NOUN
ftr-468	229	70	and	and	CCONJ
ftr-468	229	71	circumstances	circumstance	NOUN
ftr-468	229	72	approach	approach	VERB
ftr-468	229	73	for	for	ADP
ftr-468	229	74	joas	joas	ADJ
ftr-468	229	75	-	-	PUNCT
ftr-468	229	76	part	part	NOUN
ftr-468	229	77	one	one	NUM
ftr-468	229	78	,	,	PUNCT
ftr-468	229	79	14	14	NUM
ftr-468	229	80	exempt	exempt	ADJ
ftr-468	229	81	org	org	NOUN
ftr-468	229	82	.	.	PUNCT
ftr-468	230	1	tax	tax	NOUN
ftr-468	230	2	rev	rev	PROPN
ftr-468	230	3	.	.	PROPN
ftr-468	231	1	403	403	NUM
ftr-468	231	2	(	(	PUNCT
ftr-468	231	3	1996	1996	NUM
ftr-468	231	4	)	)	PUNCT
ftr-468	231	5	;	;	PUNCT
ftr-468	231	6	gerald	gerald	PROPN
ftr-468	231	7	m.	m.	PROPN
ftr-468	231	8	griffith	griffith	PROPN
ftr-468	231	9	&	&	CCONJ
ftr-468	231	10	brad	brad	PROPN
ftr-468	231	11	m.	m.	PROPN
ftr-468	231	12	tomtishen	tomtishen	ADV
ftr-468	231	13	,	,	PUNCT
ftr-468	231	14	exempt	exempt	ADJ
ftr-468	231	15	hospital	hospital	NOUN
ftr-468	231	16	affiliations	affiliation	NOUN
ftr-468	231	17	:	:	PUNCT
ftr-468	231	18	bond	bond	NOUN
ftr-468	231	19	and	and	CCONJ
ftr-468	231	20	ubit	ubit	NOUN
ftr-468	231	21	issues	issue	NOUN
ftr-468	231	22	-	-	PUNCT
ftr-468	231	23	part	part	NOUN
ftr-468	231	24	two	two	NUM
ftr-468	231	25	,	,	PUNCT
ftr-468	231	26	13	13	NUM
ftr-468	231	27	exempt	exempt	ADJ
ftr-468	231	28	org	org	NOUN
ftr-468	231	29	.	.	PUNCT
ftr-468	232	1	tax	tax	NOUN
ftr-468	232	2	rev	rev	PROPN
ftr-468	232	3	.	.	PROPN
ftr-468	232	4	215	215	NUM
ftr-468	232	5	(	(	PUNCT
ftr-468	232	6	1996	1996	NUM
ftr-468	232	7	)	)	PUNCT
ftr-468	232	8	;	;	PUNCT
ftr-468	232	9	gerald	gerald	PROPN
ftr-468	232	10	m.	m.	PROPN
ftr-468	232	11	griffith	griffith	PROPN
ftr-468	232	12	&	&	CCONJ
ftr-468	232	13	brad	brad	PROPN
ftr-468	232	14	m.	m.	PROPN
ftr-468	232	15	tomtishen	tomtishen	ADV
ftr-468	232	16	,	,	PUNCT
ftr-468	232	17	exempt	exempt	ADJ
ftr-468	232	18	hospital	hospital	NOUN
ftr-468	232	19	affiliations	affiliation	NOUN
ftr-468	232	20	:	:	PUNCT
ftr-468	232	21	bond	bond	NOUN
ftr-468	232	22	and	and	CCONJ
ftr-468	232	23	ubit	ubit	NOUN
ftr-468	232	24	issues	issue	NOUN
ftr-468	232	25	,	,	PUNCT
ftr-468	232	26	11	11	NUM
ftr-468	232	27	exempt	exempt	ADJ
ftr-468	232	28	org	org	NOUN
ftr-468	232	29	.	.	PUNCT
ftr-468	233	1	tax	tax	NOUN
ftr-468	233	2	rev	rev	PROPN
ftr-468	233	3	.	.	PROPN
ftr-468	234	1	709	709	NUM
ftr-468	234	2	(	(	PUNCT
ftr-468	234	3	1995	1995	NUM
ftr-468	234	4	)	)	PUNCT
ftr-468	234	5	;	;	PUNCT
ftr-468	234	6	peregrine	peregrine	NOUN
ftr-468	234	7	&	&	CCONJ
ftr-468	234	8	capizzi	capizzi	PROPN
ftr-468	234	9	,	,	PUNCT
ftr-468	234	10	supra	supra	PROPN
ftr-468	234	11	note	note	PROPN
ftr-468	234	12	8	8	NUM
ftr-468	234	13	,	,	PUNCT
ftr-468	234	14	at	at	ADP
ftr-468	234	15	101	101	NUM
ftr-468	234	16	;	;	PUNCT
ftr-468	234	17	michael	michael	PROPN
ftr-468	234	18	w.	w.	PROPN
ftr-468	234	19	peregrine	peregrine	PROPN
ftr-468	234	20	et	et	PROPN
ftr-468	234	21	al	al	PROPN
ftr-468	234	22	.	.	PROPN
ftr-468	234	23	,	,	PUNCT
ftr-468	234	24	new	new	ADJ
ftr-468	234	25	guidance	guidance	NOUN
ftr-468	234	26	on	on	ADP
ftr-468	234	27	tax	tax	NOUN
ftr-468	234	28	treatment	treatment	NOUN
ftr-468	234	29	of	of	ADP
ftr-468	234	30	joint	joint	ADJ
ftr-468	234	31	operating	operating	NOUN
ftr-468	234	32	agreements	agreement	NOUN
ftr-468	234	33	,	,	PUNCT
ftr-468	234	34	13	13	NUM
ftr-468	234	35	exempt	exempt	ADJ
ftr-468	234	36	org	org	NOUN
ftr-468	234	37	.	.	PUNCT
ftr-468	235	1	tax	tax	NOUN
ftr-468	235	2	rev	rev	PROPN
ftr-468	235	3	.	.	PROPN
ftr-468	235	4	439	439	NUM
ftr-468	235	5	(	(	PUNCT
ftr-468	235	6	1996	1996	NUM
ftr-468	235	7	)	)	PUNCT
ftr-468	235	8	.	.	PUNCT
ftr-468	236	1	26	26	NUM
ftr-468	236	2	.	.	PUNCT
ftr-468	237	1	the	the	DET
ftr-468	237	2	resulting	result	VERB
ftr-468	237	3	entity	entity	NOUN
ftr-468	237	4	is	be	AUX
ftr-468	237	5	more	more	ADV
ftr-468	237	6	often	often	ADV
ftr-468	237	7	called	call	VERB
ftr-468	237	8	a	a	DET
ftr-468	237	9	"	"	PUNCT
ftr-468	237	10	joint	joint	ADJ
ftr-468	237	11	operating	operate	VERB
ftr-468	237	12	company	company	NOUN
ftr-468	237	13	"	"	PUNCT
ftr-468	237	14	or	or	CCONJ
ftr-468	237	15	a	a	DET
ftr-468	237	16	"	"	PUNCT
ftr-468	237	17	super	super	ADJ
ftr-468	237	18	"	"	PUNCT
ftr-468	237	19	parent	parent	NOUN
ftr-468	237	20	.	.	PUNCT
ftr-468	238	1	this	this	DET
ftr-468	238	2	article	article	NOUN
ftr-468	238	3	uses	use	VERB
ftr-468	238	4	the	the	DET
ftr-468	238	5	term	term	NOUN
ftr-468	238	6	"	"	PUNCT
ftr-468	238	7	consolidation	consolidation	NOUN
ftr-468	238	8	entity	entity	NOUN
ftr-468	238	9	"	"	PUNCT
ftr-468	238	10	because	because	SCONJ
ftr-468	238	11	it	it	PRON
ftr-468	238	12	identifies	identify	VERB
ftr-468	238	13	the	the	DET
ftr-468	238	14	organization	organization	NOUN
ftr-468	238	15	's	's	PART
ftr-468	238	16	functions	function	NOUN
ftr-468	238	17	in	in	ADP
ftr-468	238	18	the	the	DET
ftr-468	238	19	same	same	ADJ
ftr-468	238	20	manner	manner	NOUN
ftr-468	238	21	that	that	SCONJ
ftr-468	238	22	the	the	DET
ftr-468	238	23	term	term	NOUN
ftr-468	238	24	"	"	PUNCT
ftr-468	238	25	feeder	feeder	NOUN
ftr-468	238	26	organization	organization	NOUN
ftr-468	238	27	"	"	PUNCT
ftr-468	238	28	readily	readily	ADV
ftr-468	238	29	identifies	identify	VERB
ftr-468	238	30	organizations	organization	NOUN
ftr-468	238	31	which	which	PRON
ftr-468	238	32	function	function	VERB
ftr-468	238	33	only	only	ADV
ftr-468	238	34	to	to	AUX
ftr-468	238	35	"	"	PUNCT
ftr-468	238	36	feed	feed	VERB
ftr-468	238	37	"	"	PUNCT
ftr-468	238	38	profits	profit	NOUN
ftr-468	238	39	to	to	ADP
ftr-468	238	40	an	an	DET
ftr-468	238	41	organization	organization	NOUN
ftr-468	238	42	exempt	exempt	ADJ
ftr-468	238	43	under	under	ADP
ftr-468	238	44	irc	irc	PROPN
ftr-468	238	45	§	§	PROPN
ftr-468	238	46	501(c)(3	501(c)(3	NUM
ftr-468	238	47	)	)	PUNCT
ftr-468	238	48	.	.	PUNCT
ftr-468	239	1	[	[	X
ftr-468	239	2	val	val	NOUN
ftr-468	239	3	3:9	3:9	NUM
ftr-468	239	4	creating	create	VERB
ftr-468	239	5	complex	complex	ADJ
ftr-468	239	6	monsters	monster	NOUN
ftr-468	239	7	consolidation	consolidation	NOUN
ftr-468	239	8	entity	entity	NOUN
ftr-468	239	9	is	be	AUX
ftr-468	239	10	a	a	DET
ftr-468	239	11	partnership	partnership	NOUN
ftr-468	239	12	.	.	PUNCT
ftr-468	240	1	27	27	NUM
ftr-468	240	2	additionally	additionally	ADV
ftr-468	241	1	,	,	PUNCT
ftr-468	241	2	the	the	DET
ftr-468	241	3	hospital	hospital	NOUN
ftr-468	241	4	participants	participant	NOUN
ftr-468	241	5	seek	seek	VERB
ftr-468	241	6	to	to	PART
ftr-468	241	7	avoid	avoid	VERB
ftr-468	241	8	engaging	engage	VERB
ftr-468	241	9	in	in	ADP
ftr-468	241	10	unrelated	unrelated	ADJ
ftr-468	241	11	business	business	NOUN
ftr-468	241	12	activity	activity	NOUN
ftr-468	241	13	or	or	CCONJ
ftr-468	241	14	otherwise	otherwise	ADV
ftr-468	241	15	jeopardizing	jeopardize	VERB
ftr-468	241	16	their	their	PRON
ftr-468	241	17	separate	separate	ADJ
ftr-468	241	18	tax	tax	NOUN
ftr-468	241	19	exempt	exempt	ADJ
ftr-468	241	20	statuses	status	NOUN
ftr-468	241	21	by	by	ADP
ftr-468	241	22	virtue	virtue	NOUN
ftr-468	241	23	of	of	ADP
ftr-468	241	24	their	their	PRON
ftr-468	241	25	sharing	share	VERB
ftr-468	241	26	administrative	administrative	ADJ
ftr-468	241	27	burdens	burden	NOUN
ftr-468	241	28	,	,	PUNCT
ftr-468	241	29	such	such	ADJ
ftr-468	241	30	as	as	ADP
ftr-468	241	31	billing	billing	NOUN
ftr-468	241	32	or	or	CCONJ
ftr-468	241	33	payroll	payroll	NOUN
ftr-468	241	34	activities	activity	NOUN
ftr-468	241	35	.	.	PUNCT
ftr-468	242	1	once	once	ADV
ftr-468	242	2	approved	approve	VERB
ftr-468	242	3	by	by	ADP
ftr-468	242	4	the	the	DET
ftr-468	242	5	service	service	NOUN
ftr-468	242	6	,	,	PUNCT
ftr-468	242	7	the	the	DET
ftr-468	242	8	joint	joint	ADJ
ftr-468	242	9	operating	operating	NOUN
ftr-468	242	10	agreement	agreement	NOUN
ftr-468	242	11	will	will	AUX
ftr-468	242	12	result	result	VERB
ftr-468	242	13	in	in	ADP
ftr-468	242	14	an	an	DET
ftr-468	242	15	exempt	exempt	ADJ
ftr-468	242	16	organization	organization	NOUN
ftr-468	242	17	,	,	PUNCT
ftr-468	242	18	the	the	DET
ftr-468	242	19	consolidation	consolidation	NOUN
ftr-468	242	20	entity	entity	NOUN
ftr-468	242	21	,	,	PUNCT
ftr-468	242	22	which	which	PRON
ftr-468	242	23	is	be	AUX
ftr-468	242	24	owned	own	VERB
ftr-468	242	25	by	by	ADP
ftr-468	242	26	,	,	PUNCT
ftr-468	242	27	takes	take	VERB
ftr-468	242	28	its	its	PRON
ftr-468	242	29	power	power	NOUN
ftr-468	242	30	and	and	CCONJ
ftr-468	242	31	authority	authority	NOUN
ftr-468	242	32	from	from	ADP
ftr-468	242	33	,	,	PUNCT
ftr-468	242	34	governs	govern	NOUN
ftr-468	242	35	,	,	PUNCT
ftr-468	242	36	and	and	CCONJ
ftr-468	242	37	operates	operate	VERB
ftr-468	242	38	for	for	ADP
ftr-468	242	39	the	the	DET
ftr-468	242	40	exclusive	exclusive	ADJ
ftr-468	242	41	benefit	benefit	NOUN
ftr-468	242	42	of	of	ADP
ftr-468	242	43	its	its	PRON
ftr-468	242	44	tax	tax	NOUN
ftr-468	242	45	exempt	exempt	ADJ
ftr-468	242	46	owners	owner	NOUN
ftr-468	242	47	.	.	PUNCT
ftr-468	243	1	although	although	SCONJ
ftr-468	243	2	joint	joint	ADJ
ftr-468	243	3	operating	operating	NOUN
ftr-468	243	4	agreements	agreement	NOUN
ftr-468	243	5	are	be	AUX
ftr-468	243	6	particular	particular	ADJ
ftr-468	243	7	to	to	ADP
ftr-468	243	8	the	the	DET
ftr-468	243	9	nonprofit	nonprofit	ADJ
ftr-468	243	10	health	health	NOUN
ftr-468	243	11	care	care	NOUN
ftr-468	243	12	industry	industry	NOUN
ftr-468	243	13	,	,	PUNCT
ftr-468	243	14	the	the	DET
ftr-468	243	15	concept	concept	NOUN
ftr-468	243	16	of	of	ADP
ftr-468	243	17	a	a	DET
ftr-468	243	18	tax	tax	NOUN
ftr-468	243	19	exempt	exempt	ADJ
ftr-468	243	20	consolidation	consolidation	NOUN
ftr-468	243	21	entity	entity	NOUN
ftr-468	243	22	,	,	PUNCT
ftr-468	243	23	i.e.	i.e.	X
ftr-468	243	24	,	,	PUNCT
ftr-468	243	25	an	an	DET
ftr-468	243	26	organization	organization	NOUN
ftr-468	243	27	having	have	VERB
ftr-468	243	28	as	as	ADP
ftr-468	243	29	its	its	PRON
ftr-468	243	30	claim	claim	NOUN
ftr-468	243	31	to	to	PART
ftr-468	243	32	tax	tax	NOUN
ftr-468	243	33	exemption	exemption	NOUN
ftr-468	243	34	the	the	DET
ftr-468	243	35	centralized	centralized	ADJ
ftr-468	243	36	provision	provision	NOUN
ftr-468	243	37	of	of	ADP
ftr-468	243	38	services	service	NOUN
ftr-468	243	39	to	to	ADP
ftr-468	243	40	other	other	ADJ
ftr-468	243	41	tax	tax	NOUN
ftr-468	243	42	exempt	exempt	ADJ
ftr-468	243	43	organizations	organization	NOUN
ftr-468	243	44	,	,	PUNCT
ftr-468	243	45	is	be	AUX
ftr-468	243	46	neither	neither	CCONJ
ftr-468	243	47	foreign	foreign	ADJ
ftr-468	243	48	nor	nor	CCONJ
ftr-468	243	49	unprecedented	unprecedented	ADJ
ftr-468	243	50	to	to	ADP
ftr-468	243	51	tax	tax	NOUN
ftr-468	243	52	law	law	NOUN
ftr-468	243	53	.	.	PUNCT
ftr-468	244	1	the	the	DET
ftr-468	244	2	service	service	NOUN
ftr-468	244	3	has	have	AUX
ftr-468	244	4	previously	previously	ADV
ftr-468	244	5	approved	approve	VERB
ftr-468	244	6	tax	tax	NOUN
ftr-468	244	7	exempt	exempt	ADJ
ftr-468	244	8	status	status	NOUN
ftr-468	244	9	for	for	ADP
ftr-468	244	10	organizations	organization	NOUN
ftr-468	244	11	which	which	PRON
ftr-468	244	12	do	do	AUX
ftr-468	244	13	not	not	PART
ftr-468	244	14	directly	directly	ADV
ftr-468	244	15	provide	provide	VERB
ftr-468	244	16	a	a	DET
ftr-468	244	17	charitable	charitable	ADJ
ftr-468	244	18	service	service	NOUN
ftr-468	244	19	,	,	PUNCT
ftr-468	244	20	but	but	CCONJ
ftr-468	244	21	which	which	PRON
ftr-468	244	22	provide	provide	VERB
ftr-468	244	23	seemingly	seemingly	ADV
ftr-468	244	24	commercial	commercial	ADJ
ftr-468	244	25	services	service	NOUN
ftr-468	244	26	exclusively	exclusively	ADV
ftr-468	244	27	to	to	ADP
ftr-468	244	28	organizations	organization	NOUN
ftr-468	244	29	which	which	PRON
ftr-468	244	30	themselves	themselves	PRON
ftr-468	244	31	provide	provide	VERB
ftr-468	244	32	charitable	charitable	ADJ
ftr-468	244	33	services	service	NOUN
ftr-468	244	34	.	.	PUNCT
ftr-468	245	1	for	for	ADP
ftr-468	245	2	example	example	NOUN
ftr-468	245	3	,	,	PUNCT
ftr-468	245	4	in	in	ADP
ftr-468	245	5	revenue	revenue	NOUN
ftr-468	245	6	ruling	rule	VERB
ftr-468	245	7	38512	38512	NUM
ftr-468	245	8	'	'	PUNCT
ftr-468	245	9	the	the	DET
ftr-468	245	10	service	service	NOUN
ftr-468	245	11	approved	approve	VERB
ftr-468	245	12	tax	tax	NOUN
ftr-468	245	13	exempt	exempt	ADJ
ftr-468	245	14	status	status	NOUN
ftr-468	245	15	for	for	ADP
ftr-468	245	16	an	an	DET
ftr-468	245	17	organization	organization	NOUN
ftr-468	245	18	that	that	PRON
ftr-468	245	19	operated	operate	VERB
ftr-468	245	20	a	a	DET
ftr-468	245	21	cemetery	cemetery	NOUN
ftr-468	245	22	exclusively	exclusively	ADV
ftr-468	245	23	for	for	ADP
ftr-468	245	24	the	the	DET
ftr-468	245	25	benefit	benefit	NOUN
ftr-468	245	26	of	of	ADP
ftr-468	245	27	its	its	PRON
ftr-468	245	28	member	member	NOUN
ftr-468	245	29	churches	church	NOUN
ftr-468	245	30	.	.	PUNCT
ftr-468	246	1	in	in	ADP
ftr-468	246	2	revenue	revenue	NOUN
ftr-468	246	3	ruling	rule	VERB
ftr-468	246	4	69	69	NUM
ftr-468	246	5	-	-	SYM
ftr-468	246	6	572,29	572,29	NUM
ftr-468	246	7	the	the	DET
ftr-468	246	8	service	service	NOUN
ftr-468	246	9	approved	approve	VERB
ftr-468	246	10	tax	tax	NOUN
ftr-468	246	11	exempt	exempt	ADJ
ftr-468	246	12	status	status	NOUN
ftr-468	246	13	for	for	ADP
ftr-468	246	14	an	an	DET
ftr-468	246	15	organization	organization	NOUN
ftr-468	246	16	that	that	PRON
ftr-468	246	17	constructed	construct	VERB
ftr-468	246	18	,	,	PUNCT
ftr-468	246	19	owned	own	VERB
ftr-468	246	20	and	and	CCONJ
ftr-468	246	21	operated	operate	VERB
ftr-468	246	22	a	a	DET
ftr-468	246	23	building	building	NOUN
ftr-468	246	24	which	which	PRON
ftr-468	246	25	provided	provide	VERB
ftr-468	246	26	rental	rental	ADJ
ftr-468	246	27	space	space	NOUN
ftr-468	246	28	exclusively	exclusively	ADV
ftr-468	246	29	for	for	ADP
ftr-468	246	30	other	other	ADJ
ftr-468	246	31	tax	tax	NOUN
ftr-468	246	32	exempt	exempt	ADJ
ftr-468	246	33	entities	entity	NOUN
ftr-468	246	34	.	.	PUNCT
ftr-468	246	35	'	'	PUNCT
ftr-468	247	1	a	a	PRON
ftr-468	247	2	likewise	likewise	ADV
ftr-468	247	3	,	,	PUNCT
ftr-468	247	4	congress	congress	PROPN
ftr-468	247	5	has	have	AUX
ftr-468	247	6	granted	grant	VERB
ftr-468	247	7	tax	tax	NOUN
ftr-468	247	8	exempt	exempt	ADJ
ftr-468	247	9	status	status	NOUN
ftr-468	247	10	to	to	ADP
ftr-468	247	11	certain	certain	ADJ
ftr-468	247	12	organizations	organization	NOUN
ftr-468	247	13	-	-	PUNCT
ftr-468	247	14	apparently	apparently	ADV
ftr-468	247	15	selected	select	VERB
ftr-468	247	16	27	27	NUM
ftr-468	247	17	.	.	PUNCT
ftr-468	248	1	irc	irc	PROPN
ftr-468	248	2	§	§	PROPN
ftr-468	248	3	512(c)(1	512(c)(1	NUM
ftr-468	248	4	)	)	PUNCT
ftr-468	248	5	imposes	impose	VERB
ftr-468	248	6	the	the	DET
ftr-468	248	7	unrelated	unrelated	ADJ
ftr-468	248	8	business	business	NOUN
ftr-468	248	9	tax	tax	NOUN
ftr-468	248	10	on	on	ADP
ftr-468	248	11	the	the	DET
ftr-468	248	12	partners	partner	NOUN
ftr-468	248	13	when	when	SCONJ
ftr-468	248	14	the	the	DET
ftr-468	248	15	unrelated	unrelated	ADJ
ftr-468	248	16	activity	activity	NOUN
ftr-468	248	17	is	be	AUX
ftr-468	248	18	conducted	conduct	VERB
ftr-468	248	19	via	via	ADP
ftr-468	248	20	a	a	DET
ftr-468	248	21	partnership	partnership	NOUN
ftr-468	248	22	.	.	PUNCT
ftr-468	249	1	28	28	NUM
ftr-468	249	2	.	.	X
ftr-468	250	1	1938	1938	NUM
ftr-468	250	2	-	-	SYM
ftr-468	250	3	2	2	NUM
ftr-468	250	4	c.b	c.b	PROPN
ftr-468	250	5	.	.	PROPN
ftr-468	250	6	166	166	NUM
ftr-468	250	7	.	.	X
ftr-468	250	8	29	29	NUM
ftr-468	250	9	.	.	X
ftr-468	250	10	1969	1969	NUM
ftr-468	250	11	-	-	SYM
ftr-468	250	12	2	2	NUM
ftr-468	250	13	c.b	c.b	PROPN
ftr-468	250	14	.	.	PROPN
ftr-468	250	15	119	119	NUM
ftr-468	250	16	.	.	PUNCT
ftr-468	251	1	other	other	ADJ
ftr-468	251	2	rulings	ruling	NOUN
ftr-468	251	3	granting	grant	VERB
ftr-468	251	4	tax	tax	NOUN
ftr-468	251	5	exempt	exempt	ADJ
ftr-468	251	6	status	status	NOUN
ftr-468	251	7	to	to	ADP
ftr-468	251	8	an	an	DET
ftr-468	251	9	organization	organization	NOUN
ftr-468	251	10	which	which	PRON
ftr-468	251	11	provides	provide	VERB
ftr-468	251	12	services	service	NOUN
ftr-468	251	13	exclusively	exclusively	ADV
ftr-468	251	14	to	to	PART
ftr-468	251	15	tax	tax	VERB
ftr-468	251	16	exempt	exempt	ADJ
ftr-468	251	17	entities	entity	NOUN
ftr-468	251	18	include	include	VERB
ftr-468	251	19	rev	rev	NOUN
ftr-468	251	20	.	.	PROPN
ftr-468	251	21	rul	rul	NOUN
ftr-468	251	22	.	.	PUNCT
ftr-468	252	1	71	71	NUM
ftr-468	252	2	-	-	SYM
ftr-468	252	3	529	529	NUM
ftr-468	252	4	,	,	PUNCT
ftr-468	252	5	1971	1971	NUM
ftr-468	252	6	-	-	SYM
ftr-468	252	7	2	2	NUM
ftr-468	252	8	c.b	c.b	PROPN
ftr-468	252	9	.	.	PROPN
ftr-468	252	10	234	234	NUM
ftr-468	252	11	(	(	PUNCT
ftr-468	252	12	organization	organization	NOUN
ftr-468	252	13	that	that	PRON
ftr-468	252	14	provides	provide	VERB
ftr-468	252	15	management	management	NOUN
ftr-468	252	16	services	service	NOUN
ftr-468	252	17	for	for	ADP
ftr-468	252	18	unrelated	unrelated	ADJ
ftr-468	252	19	colleges	college	NOUN
ftr-468	252	20	'	'	PART
ftr-468	252	21	and	and	CCONJ
ftr-468	252	22	universities	university	NOUN
ftr-468	252	23	'	'	PART
ftr-468	252	24	endowment	endowment	NOUN
ftr-468	252	25	funds	fund	NOUN
ftr-468	252	26	held	hold	VERB
ftr-468	252	27	exempt	exempt	ADJ
ftr-468	252	28	under	under	ADP
ftr-468	252	29	irc	irc	PROPN
ftr-468	252	30	§	§	PROPN
ftr-468	252	31	501(c)(3	501(c)(3	NUM
ftr-468	252	32	)	)	PUNCT
ftr-468	252	33	)	)	PUNCT
ftr-468	252	34	,	,	PUNCT
ftr-468	252	35	and	and	CCONJ
ftr-468	252	36	rev	rev	VERB
ftr-468	252	37	.	.	PROPN
ftr-468	252	38	rul	rul	NOUN
ftr-468	252	39	.	.	PUNCT
ftr-468	253	1	74	74	NUM
ftr-468	253	2	-	-	SYM
ftr-468	253	3	614	614	NUM
ftr-468	253	4	,	,	PUNCT
ftr-468	253	5	1974	1974	NUM
ftr-468	253	6	-	-	SYM
ftr-468	253	7	2	2	NUM
ftr-468	253	8	c.b	c.b	PROPN
ftr-468	253	9	.	.	PROPN
ftr-468	253	10	164	164	NUM
ftr-468	253	11	(	(	PUNCT
ftr-468	253	12	organization	organization	NOUN
ftr-468	253	13	providing	provide	VERB
ftr-468	253	14	computer	computer	NOUN
ftr-468	253	15	services	service	NOUN
ftr-468	253	16	to	to	ADP
ftr-468	253	17	several	several	ADJ
ftr-468	253	18	unrelated	unrelated	ADJ
ftr-468	253	19	colleges	college	NOUN
ftr-468	253	20	and	and	CCONJ
ftr-468	253	21	universities	university	NOUN
ftr-468	253	22	held	hold	VERB
ftr-468	253	23	exempt	exempt	ADJ
ftr-468	253	24	under	under	ADP
ftr-468	253	25	irc	irc	PROPN
ftr-468	253	26	§	§	PROPN
ftr-468	253	27	501(c)(3	501(c)(3	NUM
ftr-468	253	28	)	)	PUNCT
ftr-468	253	29	)	)	PUNCT
ftr-468	253	30	.	.	PUNCT
ftr-468	254	1	30	30	NUM
ftr-468	254	2	.	.	PUNCT
ftr-468	255	1	revenue	revenue	NOUN
ftr-468	255	2	ruling	rule	VERB
ftr-468	255	3	69	69	NUM
ftr-468	255	4	-	-	SYM
ftr-468	255	5	572	572	NUM
ftr-468	255	6	,	,	PUNCT
ftr-468	255	7	1969	1969	NUM
ftr-468	255	8	-	-	SYM
ftr-468	255	9	2	2	NUM
ftr-468	255	10	c.b	c.b	PROPN
ftr-468	255	11	.	.	PROPN
ftr-468	255	12	119	119	NUM
ftr-468	255	13	,	,	PUNCT
ftr-468	255	14	is	be	AUX
ftr-468	255	15	most	most	ADV
ftr-468	255	16	significant	significant	ADJ
ftr-468	255	17	because	because	SCONJ
ftr-468	255	18	of	of	ADP
ftr-468	255	19	its	its	PRON
ftr-468	255	20	explicit	explicit	ADJ
ftr-468	255	21	recognition	recognition	NOUN
ftr-468	255	22	that	that	SCONJ
ftr-468	255	23	a	a	DET
ftr-468	255	24	charitable	charitable	ADJ
ftr-468	255	25	purpose	purpose	NOUN
ftr-468	255	26	is	be	AUX
ftr-468	255	27	manifested	manifest	VERB
ftr-468	255	28	through	through	ADP
ftr-468	255	29	the	the	DET
ftr-468	255	30	consolidation	consolidation	NOUN
ftr-468	255	31	of	of	ADP
ftr-468	255	32	the	the	DET
ftr-468	255	33	efforts	effort	NOUN
ftr-468	255	34	of	of	ADP
ftr-468	255	35	other	other	ADJ
ftr-468	255	36	exempt	exempt	ADJ
ftr-468	255	37	organizations	organization	NOUN
ftr-468	255	38	:	:	PUNCT
ftr-468	255	39	because	because	SCONJ
ftr-468	255	40	of	of	ADP
ftr-468	255	41	the	the	DET
ftr-468	255	42	close	close	ADJ
ftr-468	255	43	connection	connection	NOUN
ftr-468	255	44	between	between	ADP
ftr-468	255	45	[	[	PUNCT
ftr-468	255	46	the	the	DET
ftr-468	255	47	applicant	applicant	ADJ
ftr-468	255	48	organization	organization	NOUN
ftr-468	255	49	]	]	PUNCT
ftr-468	255	50	and	and	CCONJ
ftr-468	255	51	the	the	DET
ftr-468	255	52	charitable	charitable	ADJ
ftr-468	255	53	functions	function	NOUN
ftr-468	255	54	of	of	ADP
ftr-468	255	55	the	the	DET
ftr-468	255	56	tenant	tenant	NOUN
ftr-468	255	57	-	-	PUNCT
ftr-468	255	58	organizations	organization	NOUN
ftr-468	255	59	,	,	PUNCT
ftr-468	255	60	the	the	DET
ftr-468	255	61	rental	rental	NOUN
ftr-468	255	62	of	of	ADP
ftr-468	255	63	the	the	DET
ftr-468	255	64	organization	organization	NOUN
ftr-468	255	65	's	's	PART
ftr-468	255	66	facilities	facility	NOUN
ftr-468	255	67	at	at	ADP
ftr-468	255	68	rates	rate	NOUN
ftr-468	255	69	substantially	substantially	ADV
ftr-468	255	70	below	below	ADP
ftr-468	255	71	their	their	PRON
ftr-468	255	72	fair	fair	ADJ
ftr-468	255	73	rental	rental	ADJ
ftr-468	255	74	value	value	NOUN
ftr-468	255	75	,	,	PUNCT
ftr-468	255	76	and	and	CCONJ
ftr-468	255	77	the	the	DET
ftr-468	255	78	operation	operation	NOUN
ftr-468	255	79	by	by	ADP
ftr-468	255	80	the	the	DET
ftr-468	255	81	organization	organization	NOUN
ftr-468	255	82	with	with	ADP
ftr-468	255	83	the	the	DET
ftr-468	255	84	intention	intention	NOUN
ftr-468	255	85	of	of	ADP
ftr-468	255	86	realizing	realize	VERB
ftr-468	255	87	an	an	DET
ftr-468	255	88	amount	amount	NOUN
ftr-468	255	89	sufficient	sufficient	ADJ
ftr-468	255	90	only	only	ADV
ftr-468	255	91	to	to	PART
ftr-468	255	92	meet	meet	VERB
ftr-468	255	93	annual	annual	ADJ
ftr-468	255	94	operating	operating	NOUN
ftr-468	255	95	costs	cost	NOUN
ftr-468	255	96	,	,	PUNCT
ftr-468	255	97	the	the	DET
ftr-468	255	98	organization	organization	NOUN
ftr-468	255	99	is	be	AUX
ftr-468	255	100	dedicated	dedicate	VERB
ftr-468	255	101	to	to	ADP
ftr-468	255	102	carrying	carry	VERB
ftr-468	255	103	out	out	ADP
ftr-468	255	104	the	the	DET
ftr-468	255	105	charitable	charitable	ADJ
ftr-468	255	106	endeavors	endeavor	NOUN
ftr-468	255	107	of	of	ADP
ftr-468	255	108	the	the	DET
ftr-468	255	109	community	community	NOUN
ftr-468	255	110	chest	chest	NOUN
ftr-468	255	111	and	and	CCONJ
ftr-468	255	112	its	its	PRON
ftr-468	255	113	member	member	NOUN
ftr-468	255	114	agencies	agency	NOUN
ftr-468	255	115	.	.	PUNCT
ftr-468	256	1	the	the	DET
ftr-468	256	2	ruling	ruling	NOUN
ftr-468	256	3	did	do	AUX
ftr-468	256	4	not	not	PART
ftr-468	256	5	discuss	discuss	VERB
ftr-468	256	6	the	the	DET
ftr-468	256	7	potential	potential	NOUN
ftr-468	256	8	for	for	ADP
ftr-468	256	9	unfair	unfair	ADJ
ftr-468	256	10	competition	competition	NOUN
ftr-468	256	11	.	.	PUNCT
ftr-468	257	1	19971	19971	NUM
ftr-468	257	2	florida	florida	PROPN
ftr-468	257	3	tax	tax	NOUN
ftr-468	257	4	review	review	NOUN
ftr-468	257	5	without	without	ADP
ftr-468	257	6	identifiable	identifiable	ADJ
ftr-468	257	7	rhyme	rhyme	NOUN
ftr-468	257	8	or	or	CCONJ
ftr-468	257	9	reason	reason	NOUN
ftr-468	257	10	-	-	PUNCT
ftr-468	257	11	which	which	PRON
ftr-468	257	12	provide	provide	VERB
ftr-468	257	13	otherwise	otherwise	ADV
ftr-468	257	14	commercial	commercial	ADJ
ftr-468	257	15	services	service	NOUN
ftr-468	257	16	solely	solely	ADV
ftr-468	257	17	to	to	PART
ftr-468	257	18	tax	tax	VERB
ftr-468	257	19	exempt	exempt	ADJ
ftr-468	257	20	organizations.3	organizations.3	NOUN
ftr-468	257	21	'	'	PUNCT
ftr-468	257	22	section	section	NOUN
ftr-468	257	23	501(m	501(m	PROPN
ftr-468	257	24	)	)	PUNCT
ftr-468	257	25	of	of	ADP
ftr-468	257	26	the	the	DET
ftr-468	257	27	code	code	NOUN
ftr-468	257	28	is	be	AUX
ftr-468	257	29	especially	especially	ADV
ftr-468	257	30	noteworthy	noteworthy	ADJ
ftr-468	257	31	in	in	SCONJ
ftr-468	257	32	that	that	SCONJ
ftr-468	257	33	it	it	PRON
ftr-468	257	34	specifically	specifically	ADV
ftr-468	257	35	rejects	reject	VERB
ftr-468	257	36	the	the	DET
ftr-468	257	37	consolidation	consolidation	NOUN
ftr-468	257	38	concept	concept	NOUN
ftr-468	257	39	as	as	SCONJ
ftr-468	257	40	it	it	PRON
ftr-468	257	41	might	might	AUX
ftr-468	257	42	apply	apply	VERB
ftr-468	257	43	to	to	ADP
ftr-468	257	44	a	a	DET
ftr-468	257	45	company	company	NOUN
ftr-468	257	46	that	that	PRON
ftr-468	257	47	sells	sell	VERB
ftr-468	257	48	"	"	PUNCT
ftr-468	257	49	commercial	commercial	ADJ
ftr-468	257	50	-	-	PUNCT
ftr-468	257	51	type	type	NOUN
ftr-468	257	52	insurance	insurance	NOUN
ftr-468	257	53	"	"	PUNCT
ftr-468	257	54	solely	solely	ADV
ftr-468	257	55	to	to	PART
ftr-468	257	56	tax	tax	VERB
ftr-468	257	57	exempt	exempt	ADJ
ftr-468	257	58	organizations	organization	NOUN
ftr-468	257	59	.	.	PUNCT
ftr-468	257	60	"	"	PUNCT
ftr-468	258	1	again	again	ADV
ftr-468	258	2	,	,	PUNCT
ftr-468	258	3	there	there	PRON
ftr-468	258	4	is	be	VERB
ftr-468	258	5	no	no	DET
ftr-468	258	6	apparent	apparent	ADJ
ftr-468	258	7	rhyme	rhyme	NOUN
ftr-468	258	8	or	or	CCONJ
ftr-468	258	9	reason	reason	NOUN
ftr-468	258	10	to	to	ADP
ftr-468	258	11	the	the	DET
ftr-468	258	12	rejection	rejection	NOUN
ftr-468	258	13	of	of	ADP
ftr-468	258	14	the	the	DET
ftr-468	258	15	concept	concept	NOUN
ftr-468	258	16	when	when	SCONJ
ftr-468	258	17	applied	apply	VERB
ftr-468	258	18	to	to	ADP
ftr-468	258	19	the	the	DET
ftr-468	258	20	insurance	insurance	NOUN
ftr-468	258	21	industry	industry	NOUN
ftr-468	258	22	,	,	PUNCT
ftr-468	258	23	but	but	CCONJ
ftr-468	258	24	section	section	NOUN
ftr-468	258	25	501(m	501(m	PROPN
ftr-468	258	26	)	)	PUNCT
ftr-468	258	27	certainly	certainly	ADV
ftr-468	258	28	suggests	suggest	VERB
ftr-468	258	29	a	a	DET
ftr-468	258	30	recognition	recognition	NOUN
ftr-468	258	31	of	of	ADP
ftr-468	258	32	the	the	DET
ftr-468	258	33	basic	basic	ADJ
ftr-468	258	34	concept.33	concept.33	NOUN
ftr-468	258	35	hence	hence	ADV
ftr-468	258	36	,	,	PUNCT
ftr-468	258	37	the	the	DET
ftr-468	258	38	idea	idea	NOUN
ftr-468	258	39	that	that	SCONJ
ftr-468	258	40	the	the	DET
ftr-468	258	41	definition	definition	NOUN
ftr-468	258	42	of	of	ADP
ftr-468	258	43	"	"	PUNCT
ftr-468	258	44	charity	charity	NOUN
ftr-468	258	45	"	"	PUNCT
ftr-468	258	46	might	might	AUX
ftr-468	258	47	include	include	VERB
ftr-468	258	48	the	the	DET
ftr-468	258	49	provision	provision	NOUN
ftr-468	258	50	of	of	ADP
ftr-468	258	51	cost	cost	NOUN
ftr-468	258	52	or	or	CCONJ
ftr-468	258	53	below	below	ADP
ftr-468	258	54	cost	cost	NOUN
ftr-468	258	55	goods	good	NOUN
ftr-468	258	56	and	and	CCONJ
ftr-468	258	57	services	service	NOUN
ftr-468	258	58	to	to	ADP
ftr-468	258	59	unrelated	unrelated	ADJ
ftr-468	258	60	tax	tax	NOUN
ftr-468	258	61	exempt	exempt	ADJ
ftr-468	258	62	organizations	organization	NOUN
ftr-468	258	63	which	which	PRON
ftr-468	258	64	themselves	themselves	PRON
ftr-468	258	65	directly	directly	ADV
ftr-468	258	66	assist	assist	VERB
ftr-468	258	67	a	a	DET
ftr-468	258	68	class	class	NOUN
ftr-468	258	69	of	of	ADP
ftr-468	258	70	beneficiaries	beneficiary	NOUN
ftr-468	258	71	is	be	AUX
ftr-468	258	72	not	not	PART
ftr-468	258	73	at	at	ADV
ftr-468	258	74	all	all	ADV
ftr-468	258	75	new	new	ADJ
ftr-468	258	76	to	to	AUX
ftr-468	258	77	tax	tax	NOUN
ftr-468	258	78	jurisprudence	jurisprudence	NOUN
ftr-468	258	79	.	.	PUNCT
ftr-468	259	1	the	the	DET
ftr-468	259	2	service	service	NOUN
ftr-468	259	3	's	's	PART
ftr-468	259	4	grant	grant	NOUN
ftr-468	259	5	of	of	ADP
ftr-468	259	6	tax	tax	NOUN
ftr-468	259	7	exempt	exempt	ADJ
ftr-468	259	8	status	status	NOUN
ftr-468	259	9	to	to	ADP
ftr-468	259	10	consolidation	consolidation	NOUN
ftr-468	259	11	entities	entity	NOUN
ftr-468	259	12	resulting	result	VERB
ftr-468	259	13	from	from	ADP
ftr-468	259	14	joint	joint	ADJ
ftr-468	259	15	operating	operate	VERB
ftr-468	259	16	agreements	agreement	NOUN
ftr-468	259	17	implies	imply	VERB
ftr-468	259	18	a	a	DET
ftr-468	259	19	further	further	ADJ
ftr-468	259	20	recognition	recognition	NOUN
ftr-468	259	21	of	of	ADP
ftr-468	259	22	the	the	DET
ftr-468	259	23	underlying	underlie	VERB
ftr-468	259	24	concept	concept	NOUN
ftr-468	259	25	,	,	PUNCT
ftr-468	259	26	but	but	CCONJ
ftr-468	259	27	only	only	ADV
ftr-468	259	28	after	after	ADP
ftr-468	259	29	a	a	DET
ftr-468	259	30	good	good	ADJ
ftr-468	259	31	deal	deal	NOUN
ftr-468	259	32	more	more	ADV
ftr-468	259	33	refinement	refinement	NOUN
ftr-468	259	34	or	or	CCONJ
ftr-468	259	35	perhaps	perhaps	ADV
ftr-468	259	36	regression	regression	VERB
ftr-468	259	37	,	,	PUNCT
ftr-468	259	38	depending	depend	VERB
ftr-468	259	39	upon	upon	SCONJ
ftr-468	259	40	one	one	PRON
ftr-468	259	41	's	's	PART
ftr-468	259	42	viewpoint	viewpoint	NOUN
ftr-468	259	43	.	.	PUNCT
ftr-468	260	1	unlike	unlike	ADP
ftr-468	260	2	joint	joint	ADJ
ftr-468	260	3	operating	operating	NOUN
ftr-468	260	4	agreements	agreement	NOUN
ftr-468	260	5	,	,	PUNCT
ftr-468	260	6	in	in	ADP
ftr-468	260	7	which	which	PRON
ftr-468	260	8	structural	structural	ADJ
ftr-468	260	9	form	form	NOUN
ftr-468	260	10	is	be	AUX
ftr-468	260	11	of	of	ADP
ftr-468	260	12	paramount	paramount	ADJ
ftr-468	260	13	importance	importance	NOUN
ftr-468	260	14	,	,	PUNCT
ftr-468	260	15	the	the	DET
ftr-468	260	16	service	service	NOUN
ftr-468	260	17	granted	grant	VERB
ftr-468	260	18	tax	tax	NOUN
ftr-468	260	19	exempt	exempt	ADJ
ftr-468	260	20	status	status	NOUN
ftr-468	260	21	in	in	ADP
ftr-468	260	22	older	old	ADJ
ftr-468	260	23	rulings	ruling	NOUN
ftr-468	260	24	to	to	ADP
ftr-468	260	25	entities	entity	NOUN
ftr-468	260	26	serving	serve	VERB
ftr-468	260	27	similar	similar	ADJ
ftr-468	260	28	or	or	CCONJ
ftr-468	260	29	even	even	ADV
ftr-468	260	30	dissimilar	dissimilar	ADJ
ftr-468	260	31	tax	tax	NOUN
ftr-468	260	32	exempt	exempt	ADJ
ftr-468	260	33	entities	entity	NOUN
ftr-468	260	34	without	without	ADP
ftr-468	260	35	regard	regard	NOUN
ftr-468	260	36	to	to	ADP
ftr-468	260	37	the	the	DET
ftr-468	260	38	structure	structure	NOUN
ftr-468	260	39	between	between	ADP
ftr-468	260	40	the	the	DET
ftr-468	260	41	service	service	NOUN
ftr-468	260	42	entity	entity	NOUN
ftr-468	260	43	and	and	CCONJ
ftr-468	260	44	the	the	DET
ftr-468	260	45	tax	tax	NOUN
ftr-468	260	46	exempt	exempt	ADJ
ftr-468	260	47	entities	entity	NOUN
ftr-468	260	48	being	be	AUX
ftr-468	260	49	served	serve	VERB
ftr-468	260	50	.	.	PUNCT
ftr-468	260	51	'	'	PUNCT
ftr-468	261	1	4	4	NUM
ftr-468	261	2	when	when	SCONJ
ftr-468	261	3	the	the	DET
ftr-468	261	4	concept	concept	NOUN
ftr-468	261	5	is	be	AUX
ftr-468	261	6	recognized	recognize	VERB
ftr-468	261	7	in	in	ADP
ftr-468	261	8	various	various	ADJ
ftr-468	261	9	code	code	NOUN
ftr-468	261	10	provisions	provision	NOUN
ftr-468	261	11	,	,	PUNCT
ftr-468	261	12	there	there	PRON
ftr-468	261	13	is	be	VERB
ftr-468	261	14	also	also	ADV
ftr-468	261	15	little	little	ADJ
ftr-468	261	16	attention	attention	NOUN
ftr-468	261	17	paid	pay	VERB
ftr-468	261	18	to	to	ADP
ftr-468	261	19	the	the	DET
ftr-468	261	20	structure	structure	NOUN
ftr-468	261	21	of	of	ADP
ftr-468	261	22	the	the	DET
ftr-468	261	23	relationships	relationship	NOUN
ftr-468	261	24	between	between	ADP
ftr-468	261	25	the	the	DET
ftr-468	261	26	consolidation	consolidation	NOUN
ftr-468	261	27	entity	entity	NOUN
ftr-468	261	28	and	and	CCONJ
ftr-468	261	29	the	the	DET
ftr-468	261	30	tax	tax	NOUN
ftr-468	261	31	exempt	exempt	ADJ
ftr-468	261	32	organizations	organization	NOUN
ftr-468	261	33	being	be	AUX
ftr-468	261	34	served	serve	VERB
ftr-468	261	35	or	or	CCONJ
ftr-468	261	36	between	between	ADP
ftr-468	261	37	the	the	DET
ftr-468	261	38	tax	tax	NOUN
ftr-468	261	39	exempt	exempt	ADJ
ftr-468	261	40	organizations	organization	NOUN
ftr-468	261	41	themselves.35	themselves.35	NOUN
ftr-468	261	42	under	under	ADP
ftr-468	261	43	the	the	DET
ftr-468	261	44	present	present	ADJ
ftr-468	261	45	incarnation	incarnation	NOUN
ftr-468	261	46	of	of	ADP
ftr-468	261	47	the	the	DET
ftr-468	261	48	consolidation	consolidation	NOUN
ftr-468	261	49	concept	concept	NOUN
ftr-468	261	50	,	,	PUNCT
ftr-468	261	51	by	by	ADP
ftr-468	261	52	way	way	NOUN
ftr-468	261	53	of	of	ADP
ftr-468	261	54	joint	joint	ADJ
ftr-468	261	55	operating	operating	NOUN
ftr-468	261	56	agreements	agreement	NOUN
ftr-468	261	57	,	,	PUNCT
ftr-468	261	58	the	the	DET
ftr-468	261	59	relationship	relationship	NOUN
ftr-468	261	60	between	between	ADP
ftr-468	261	61	the	the	DET
ftr-468	261	62	consolidation	consolidation	NOUN
ftr-468	261	63	entity	entity	NOUN
ftr-468	261	64	and	and	CCONJ
ftr-468	261	65	the	the	DET
ftr-468	261	66	tax	tax	NOUN
ftr-468	261	67	exempt	exempt	ADJ
ftr-468	261	68	participants	participant	NOUN
ftr-468	261	69	,	,	PUNCT
ftr-468	261	70	and	and	CCONJ
ftr-468	261	71	the	the	DET
ftr-468	261	72	relationship	relationship	NOUN
ftr-468	261	73	between	between	ADP
ftr-468	261	74	the	the	DET
ftr-468	261	75	tax	tax	NOUN
ftr-468	261	76	exempt	exempt	ADJ
ftr-468	261	77	participants	participant	NOUN
ftr-468	261	78	themselves	themselves	PRON
ftr-468	261	79	is	be	AUX
ftr-468	261	80	absolutely	absolutely	ADV
ftr-468	261	81	dispositive	dispositive	ADJ
ftr-468	261	82	.	.	PUNCT
ftr-468	262	1	ultimately	ultimately	ADV
ftr-468	262	2	,	,	PUNCT
ftr-468	262	3	approval	approval	NOUN
ftr-468	262	4	of	of	ADP
ftr-468	262	5	tax	tax	NOUN
ftr-468	262	6	exempt	exempt	ADJ
ftr-468	262	7	status	status	NOUN
ftr-468	262	8	for	for	ADP
ftr-468	262	9	the	the	DET
ftr-468	262	10	consolidation	consolidation	NOUN
ftr-468	262	11	entity	entity	NOUN
ftr-468	262	12	and	and	CCONJ
ftr-468	262	13	avoidance	avoidance	NOUN
ftr-468	262	14	of	of	ADP
ftr-468	262	15	tax	tax	NOUN
ftr-468	262	16	liability	liability	NOUN
ftr-468	262	17	by	by	ADP
ftr-468	262	18	the	the	DET
ftr-468	262	19	individual	individual	ADJ
ftr-468	262	20	participants	participant	NOUN
ftr-468	262	21	depends	depend	VERB
ftr-468	262	22	upon	upon	SCONJ
ftr-468	262	23	a	a	DET
ftr-468	262	24	31	31	NUM
ftr-468	262	25	.	.	PUNCT
ftr-468	263	1	see	see	VERB
ftr-468	263	2	irc	irc	PROPN
ftr-468	263	3	§	§	PROPN
ftr-468	263	4	501(c)(12	501(c)(12	NUM
ftr-468	263	5	)	)	PUNCT
ftr-468	263	6	(	(	PUNCT
ftr-468	263	7	mutual	mutual	ADJ
ftr-468	263	8	ditch	ditch	NOUN
ftr-468	263	9	,	,	PUNCT
ftr-468	263	10	irrigation	irrigation	NOUN
ftr-468	263	11	or	or	CCONJ
ftr-468	263	12	cooperative	cooperative	ADJ
ftr-468	263	13	telephone	telephone	NOUN
ftr-468	263	14	companies	company	NOUN
ftr-468	263	15	)	)	PUNCT
ftr-468	263	16	;	;	PUNCT
ftr-468	263	17	irc	irc	PROPN
ftr-468	263	18	§	§	PROPN
ftr-468	263	19	501(c)(13	501(c)(13	NUM
ftr-468	263	20	)	)	PUNCT
ftr-468	263	21	(	(	PUNCT
ftr-468	263	22	mutual	mutual	ADJ
ftr-468	263	23	cemetery	cemetery	NOUN
ftr-468	263	24	companies	company	NOUN
ftr-468	263	25	)	)	PUNCT
ftr-468	263	26	;	;	PUNCT
ftr-468	263	27	irc	irc	PROPN
ftr-468	263	28	§	§	PROPN
ftr-468	263	29	501(c)(25	501(c)(25	NUM
ftr-468	263	30	)	)	PUNCT
ftr-468	263	31	(	(	PUNCT
ftr-468	263	32	mutual	mutual	ADJ
ftr-468	263	33	real	real	ADJ
ftr-468	263	34	estate	estate	NOUN
ftr-468	263	35	management	management	NOUN
ftr-468	263	36	company	company	NOUN
ftr-468	263	37	)	)	PUNCT
ftr-468	263	38	;	;	PUNCT
ftr-468	263	39	irc	irc	PROPN
ftr-468	263	40	§	§	PROPN
ftr-468	263	41	501(e	501(e	PROPN
ftr-468	263	42	)	)	PUNCT
ftr-468	263	43	(	(	PUNCT
ftr-468	263	44	hospital	hospital	NOUN
ftr-468	263	45	service	service	NOUN
ftr-468	263	46	organizations	organization	NOUN
ftr-468	263	47	)	)	PUNCT
ftr-468	263	48	;	;	PUNCT
ftr-468	263	49	irc	irc	PROPN
ftr-468	263	50	§	§	PROPN
ftr-468	263	51	501(f	501(f	PROPN
ftr-468	263	52	)	)	PUNCT
ftr-468	263	53	(	(	PUNCT
ftr-468	263	54	cooperative	cooperative	ADJ
ftr-468	263	55	mutual	mutual	ADJ
ftr-468	263	56	fund	fund	NOUN
ftr-468	263	57	managers	manager	NOUN
ftr-468	263	58	)	)	PUNCT
ftr-468	263	59	;	;	PUNCT
ftr-468	263	60	irc	irc	PROPN
ftr-468	263	61	§	§	PROPN
ftr-468	263	62	501(n	501(n	PROPN
ftr-468	263	63	)	)	PUNCT
ftr-468	263	64	(	(	PUNCT
ftr-468	263	65	charitable	charitable	ADJ
ftr-468	263	66	risk	risk	NOUN
ftr-468	263	67	pools	pool	NOUN
ftr-468	263	68	)	)	PUNCT
ftr-468	263	69	.	.	PUNCT
ftr-468	264	1	32	32	NUM
ftr-468	264	2	.	.	PUNCT
ftr-468	265	1	florida	florida	PROPN
ftr-468	265	2	hosp	hosp	PROPN
ftr-468	265	3	.	.	PUNCT
ftr-468	266	1	trust	trust	NOUN
ftr-468	266	2	fund	fund	PROPN
ftr-468	266	3	v.	v.	PROPN
ftr-468	266	4	commissioner	commissioner	PROPN
ftr-468	266	5	,	,	PUNCT
ftr-468	266	6	103	103	NUM
ftr-468	266	7	t.c	t.c	PROPN
ftr-468	266	8	.	.	PROPN
ftr-468	266	9	140	140	NUM
ftr-468	266	10	(	(	PUNCT
ftr-468	266	11	1994	1994	NUM
ftr-468	266	12	)	)	PUNCT
ftr-468	266	13	,	,	PUNCT
ftr-468	266	14	aff'd	aff'd	NOUN
ftr-468	266	15	,	,	PUNCT
ftr-468	266	16	71	71	NUM
ftr-468	266	17	f.3d	f.3d	NUM
ftr-468	266	18	808	808	NUM
ftr-468	266	19	(	(	PUNCT
ftr-468	266	20	11	11	NUM
ftr-468	266	21	th	th	NUM
ftr-468	266	22	cir	cir	NOUN
ftr-468	266	23	.	.	PUNCT
ftr-468	266	24	1996	1996	NUM
ftr-468	266	25	)	)	PUNCT
ftr-468	266	26	(	(	PUNCT
ftr-468	266	27	affirmed	affirm	VERB
ftr-468	266	28	without	without	ADP
ftr-468	266	29	reaching	reach	VERB
ftr-468	266	30	the	the	DET
ftr-468	266	31	§	§	PROPN
ftr-468	266	32	501(m	501(m	PROPN
ftr-468	266	33	)	)	PUNCT
ftr-468	266	34	issue	issue	NOUN
ftr-468	266	35	)	)	PUNCT
ftr-468	266	36	.	.	PUNCT
ftr-468	267	1	33	33	NUM
ftr-468	267	2	.	.	PUNCT
ftr-468	268	1	in	in	ADP
ftr-468	268	2	addition	addition	NOUN
ftr-468	268	3	,	,	PUNCT
ftr-468	268	4	irc	irc	PROPN
ftr-468	268	5	§	§	PROPN
ftr-468	268	6	501(n	501(n	PROPN
ftr-468	268	7	)	)	PUNCT
ftr-468	268	8	creates	create	VERB
ftr-468	268	9	an	an	DET
ftr-468	268	10	exception	exception	NOUN
ftr-468	268	11	to	to	PART
ftr-468	268	12	irc	irc	VERB
ftr-468	268	13	§	§	PROPN
ftr-468	268	14	501(m	501(m	PROPN
ftr-468	268	15	)	)	PUNCT
ftr-468	268	16	,	,	PUNCT
ftr-468	268	17	which	which	PRON
ftr-468	268	18	might	might	AUX
ftr-468	268	19	itself	itself	PRON
ftr-468	268	20	be	be	AUX
ftr-468	268	21	viewed	view	VERB
ftr-468	268	22	as	as	ADP
ftr-468	268	23	an	an	DET
ftr-468	268	24	exception	exception	NOUN
ftr-468	268	25	to	to	PART
ftr-468	268	26	irc	irc	VERB
ftr-468	268	27	§	§	PROPN
ftr-468	268	28	501(c)(3	501(c)(3	NUM
ftr-468	268	29	)	)	PUNCT
ftr-468	268	30	and	and	CCONJ
ftr-468	268	31	therefore	therefore	ADV
ftr-468	268	32	an	an	DET
ftr-468	268	33	implicit	implicit	ADJ
ftr-468	268	34	recognition	recognition	NOUN
ftr-468	268	35	that	that	SCONJ
ftr-468	268	36	mutual	mutual	ADJ
ftr-468	268	37	organizations	organization	NOUN
ftr-468	268	38	might	might	AUX
ftr-468	268	39	achieve	achieve	VERB
ftr-468	268	40	tax	tax	NOUN
ftr-468	268	41	exempt	exempt	ADJ
ftr-468	268	42	status	status	NOUN
ftr-468	268	43	under	under	ADP
ftr-468	268	44	irc	irc	PROPN
ftr-468	268	45	§	§	PROPN
ftr-468	268	46	501(c)(3	501(c)(3	NUM
ftr-468	268	47	)	)	PUNCT
ftr-468	268	48	.	.	PUNCT
ftr-468	269	1	irc	irc	PROPN
ftr-468	269	2	§	§	PROPN
ftr-468	269	3	501(n	501(n	PROPN
ftr-468	269	4	)	)	PUNCT
ftr-468	269	5	grants	grant	VERB
ftr-468	269	6	tax	tax	NOUN
ftr-468	269	7	exempt	exempt	ADJ
ftr-468	269	8	status	status	NOUN
ftr-468	269	9	to	to	ADP
ftr-468	269	10	a	a	DET
ftr-468	269	11	limited	limited	ADJ
ftr-468	269	12	class	class	NOUN
ftr-468	269	13	of	of	ADP
ftr-468	269	14	captive	captive	ADJ
ftr-468	269	15	and	and	CCONJ
ftr-468	269	16	mutual	mutual	ADJ
ftr-468	269	17	insurance	insurance	NOUN
ftr-468	269	18	companies	company	NOUN
ftr-468	269	19	.	.	PUNCT
ftr-468	270	1	i	i	PRON
ftr-468	270	2	have	have	AUX
ftr-468	270	3	previously	previously	ADV
ftr-468	270	4	discussed	discuss	VERB
ftr-468	270	5	captive	captive	ADJ
ftr-468	270	6	and	and	CCONJ
ftr-468	270	7	mutual	mutual	ADJ
ftr-468	270	8	insurance	insurance	NOUN
ftr-468	270	9	companies	company	NOUN
ftr-468	270	10	as	as	SCONJ
ftr-468	270	11	they	they	PRON
ftr-468	270	12	relate	relate	VERB
ftr-468	270	13	to	to	ADP
ftr-468	270	14	irc	irc	PROPN
ftr-468	270	15	§	§	PROPN
ftr-468	270	16	501	501	NUM
ftr-468	270	17	(	(	PUNCT
ftr-468	270	18	c)(3	c)(3	NOUN
ftr-468	270	19	)	)	PUNCT
ftr-468	270	20	and	and	CCONJ
ftr-468	270	21	regs	reg	NOUN
ftr-468	270	22	.	.	PUNCT
ftr-468	271	1	§	§	PROPN
ftr-468	271	2	1.502	1.502	NUM
ftr-468	271	3	-	-	SYM
ftr-468	271	4	1(b	1(b	NUM
ftr-468	271	5	)	)	PUNCT
ftr-468	271	6	.	.	PUNCT
ftr-468	272	1	darryll	darryll	PROPN
ftr-468	272	2	k.	k.	PROPN
ftr-468	272	3	jones	jones	PROPN
ftr-468	272	4	,	,	PUNCT
ftr-468	272	5	the	the	DET
ftr-468	272	6	lingering	linger	VERB
ftr-468	272	7	demise	demise	NOUN
ftr-468	272	8	of	of	ADP
ftr-468	272	9	tax	tax	NOUN
ftr-468	272	10	exempt	exempt	ADJ
ftr-468	272	11	mutual	mutual	ADJ
ftr-468	272	12	and	and	CCONJ
ftr-468	272	13	captive	captive	ADJ
ftr-468	272	14	insurance	insurance	NOUN
ftr-468	272	15	companies	company	NOUN
ftr-468	272	16	,	,	PUNCT
ftr-468	272	17	69	69	NUM
ftr-468	272	18	fla	fla	NOUN
ftr-468	272	19	.	.	PUNCT
ftr-468	273	1	b.j	b.j	PROPN
ftr-468	273	2	.	.	PROPN
ftr-468	273	3	88	88	NUM
ftr-468	273	4	(	(	PUNCT
ftr-468	273	5	1995	1995	NUM
ftr-468	273	6	)	)	PUNCT
ftr-468	273	7	.	.	PUNCT
ftr-468	274	1	34	34	NUM
ftr-468	274	2	.	.	PUNCT
ftr-468	275	1	see	see	VERB
ftr-468	275	2	supra	supra	PROPN
ftr-468	275	3	note	note	PROPN
ftr-468	275	4	29	29	NUM
ftr-468	275	5	.	.	X
ftr-468	275	6	35	35	NUM
ftr-468	275	7	.	.	PUNCT
ftr-468	276	1	see	see	VERB
ftr-468	276	2	supra	supra	PROPN
ftr-468	276	3	note	note	NOUN
ftr-468	276	4	30	30	NUM
ftr-468	276	5	.	.	PUNCT
ftr-468	277	1	[	[	X
ftr-468	277	2	vol	vol	NOUN
ftr-468	277	3	3:9	3:9	NUM
ftr-468	277	4	creating	create	VERB
ftr-468	277	5	complew	complew	NOUN
ftr-468	277	6	monsters	monster	NOUN
ftr-468	277	7	high	high	ADJ
ftr-468	277	8	degree	degree	NOUN
ftr-468	277	9	of	of	ADP
ftr-468	277	10	governance	governance	NOUN
ftr-468	277	11	,	,	PUNCT
ftr-468	277	12	managerial	managerial	ADJ
ftr-468	277	13	and	and	CCONJ
ftr-468	277	14	financial	financial	ADJ
ftr-468	277	15	integration	integration	NOUN
ftr-468	277	16	between	between	ADP
ftr-468	277	17	and	and	CCONJ
ftr-468	277	18	amongst	amongst	ADP
ftr-468	277	19	the	the	DET
ftr-468	277	20	consolidation	consolidation	NOUN
ftr-468	277	21	entity	entity	NOUN
ftr-468	277	22	and	and	CCONJ
ftr-468	277	23	the	the	DET
ftr-468	277	24	service	service	NOUN
ftr-468	277	25	recipients	recipient	NOUN
ftr-468	277	26	;	;	PUNCT
ftr-468	277	27	an	an	DET
ftr-468	277	28	actual	actual	ADJ
ftr-468	277	29	merger	merger	NOUN
ftr-468	277	30	is	be	AUX
ftr-468	277	31	not	not	PART
ftr-468	277	32	required	require	VERB
ftr-468	277	33	but	but	CCONJ
ftr-468	277	34	a	a	DET
ftr-468	277	35	mutual	mutual	ADJ
ftr-468	277	36	association	association	NOUN
ftr-468	277	37	or	or	CCONJ
ftr-468	277	38	joint	joint	ADJ
ftr-468	277	39	venture	venture	NOUN
ftr-468	277	40	such	such	ADJ
ftr-468	277	41	as	as	SCONJ
ftr-468	277	42	is	be	AUX
ftr-468	277	43	found	find	VERB
ftr-468	277	44	in	in	ADP
ftr-468	277	45	previous	previous	ADJ
ftr-468	277	46	revenue	revenue	NOUN
ftr-468	277	47	rulings	ruling	NOUN
ftr-468	277	48	or	or	CCONJ
ftr-468	277	49	in	in	ADP
ftr-468	277	50	various	various	ADJ
ftr-468	277	51	code	code	NOUN
ftr-468	277	52	provisions	provision	NOUN
ftr-468	277	53	is	be	AUX
ftr-468	277	54	insufficient	insufficient	ADJ
ftr-468	277	55	.	.	PUNCT
ftr-468	278	1	instead	instead	ADV
ftr-468	278	2	,	,	PUNCT
ftr-468	278	3	the	the	DET
ftr-468	278	4	essential	essential	ADJ
ftr-468	278	5	goal	goal	NOUN
ftr-468	278	6	of	of	ADP
ftr-468	278	7	a	a	DET
ftr-468	278	8	joint	joint	ADJ
ftr-468	278	9	operating	operating	NOUN
ftr-468	278	10	agreement	agreement	NOUN
ftr-468	278	11	,	,	PUNCT
ftr-468	278	12	if	if	SCONJ
ftr-468	278	13	it	it	PRON
ftr-468	278	14	is	be	AUX
ftr-468	278	15	to	to	PART
ftr-468	278	16	be	be	AUX
ftr-468	278	17	approved	approve	VERB
ftr-468	278	18	by	by	ADP
ftr-468	278	19	the	the	DET
ftr-468	278	20	service	service	NOUN
ftr-468	278	21	,	,	PUNCT
ftr-468	278	22	is	be	AUX
ftr-468	278	23	the	the	DET
ftr-468	278	24	appearance	appearance	NOUN
ftr-468	278	25	of	of	ADP
ftr-468	278	26	a	a	DET
ftr-468	278	27	single	single	ADJ
ftr-468	278	28	parent	parent	NOUN
ftr-468	278	29	controlling	control	VERB
ftr-468	278	30	one	one	NUM
ftr-468	278	31	or	or	CCONJ
ftr-468	278	32	more	more	ADJ
ftr-468	278	33	subsidiaries	subsidiary	NOUN
ftr-468	278	34	.	.	PUNCT
ftr-468	279	1	approval	approval	NOUN
ftr-468	279	2	not	not	PART
ftr-468	279	3	only	only	ADV
ftr-468	279	4	results	result	NOUN
ftr-468	279	5	in	in	ADP
ftr-468	279	6	tax	tax	NOUN
ftr-468	279	7	exempt	exempt	ADJ
ftr-468	279	8	status	status	NOUN
ftr-468	279	9	for	for	ADP
ftr-468	279	10	the	the	DET
ftr-468	279	11	consolidation	consolidation	NOUN
ftr-468	279	12	entity	entity	NOUN
ftr-468	279	13	,	,	PUNCT
ftr-468	279	14	but	but	CCONJ
ftr-468	279	15	also	also	ADV
ftr-468	279	16	allows	allow	VERB
ftr-468	279	17	any	any	DET
ftr-468	279	18	one	one	NUM
ftr-468	279	19	of	of	ADP
ftr-468	279	20	the	the	DET
ftr-468	279	21	subsidiaries	subsidiary	NOUN
ftr-468	279	22	to	to	PART
ftr-468	279	23	engage	engage	VERB
ftr-468	279	24	in	in	ADP
ftr-468	279	25	otherwise	otherwise	ADV
ftr-468	279	26	normal	normal	ADJ
ftr-468	279	27	business	business	NOUN
ftr-468	279	28	activity	activity	NOUN
ftr-468	279	29	for	for	ADP
ftr-468	279	30	the	the	DET
ftr-468	279	31	benefit	benefit	NOUN
ftr-468	279	32	of	of	ADP
ftr-468	279	33	co	co	NOUN
ftr-468	279	34	-	-	NOUN
ftr-468	279	35	participants	participant	NOUN
ftr-468	279	36	without	without	ADP
ftr-468	279	37	engaging	engage	VERB
ftr-468	279	38	in	in	ADP
ftr-468	279	39	an	an	DET
ftr-468	279	40	unrelated	unrelated	ADJ
ftr-468	279	41	activity	activity	NOUN
ftr-468	279	42	or	or	CCONJ
ftr-468	279	43	otherwise	otherwise	ADV
ftr-468	279	44	jeopardizing	jeopardize	VERB
ftr-468	279	45	their	their	PRON
ftr-468	279	46	existing	exist	VERB
ftr-468	279	47	tax	tax	NOUN
ftr-468	279	48	exempt	exempt	ADJ
ftr-468	279	49	status	status	NOUN
ftr-468	279	50	.	.	PUNCT
ftr-468	280	1	so	so	ADV
ftr-468	280	2	long	long	ADV
ftr-468	280	3	as	as	SCONJ
ftr-468	280	4	the	the	DET
ftr-468	280	5	activity	activity	NOUN
ftr-468	280	6	is	be	AUX
ftr-468	280	7	one	one	NUM
ftr-468	280	8	which	which	PRON
ftr-468	280	9	any	any	DET
ftr-468	280	10	one	one	NUM
ftr-468	280	11	of	of	ADP
ftr-468	280	12	the	the	DET
ftr-468	280	13	participating	participating	NOUN
ftr-468	280	14	could	could	AUX
ftr-468	280	15	perform	perform	VERB
ftr-468	280	16	for	for	ADP
ftr-468	280	17	itself	itself	PRON
ftr-468	280	18	without	without	ADP
ftr-468	280	19	incurring	incur	VERB
ftr-468	280	20	unrelated	unrelated	ADJ
ftr-468	280	21	business	business	NOUN
ftr-468	280	22	income	income	NOUN
ftr-468	280	23	tax	tax	NOUN
ftr-468	280	24	,	,	PUNCT
ftr-468	280	25	and	and	CCONJ
ftr-468	280	26	there	there	PRON
ftr-468	280	27	is	be	VERB
ftr-468	280	28	a	a	DET
ftr-468	280	29	sufficient	sufficient	ADJ
ftr-468	280	30	degree	degree	NOUN
ftr-468	280	31	of	of	ADP
ftr-468	280	32	governance	governance	NOUN
ftr-468	280	33	,	,	PUNCT
ftr-468	280	34	management	management	NOUN
ftr-468	280	35	and	and	CCONJ
ftr-468	280	36	financial	financial	ADJ
ftr-468	280	37	integration	integration	NOUN
ftr-468	280	38	,	,	PUNCT
ftr-468	280	39	the	the	DET
ftr-468	280	40	consolidation	consolidation	NOUN
ftr-468	280	41	entity	entity	NOUN
ftr-468	280	42	will	will	AUX
ftr-468	280	43	be	be	AUX
ftr-468	280	44	granted	grant	VERB
ftr-468	280	45	tax	tax	NOUN
ftr-468	280	46	exempt	exempt	ADJ
ftr-468	280	47	status	status	NOUN
ftr-468	280	48	and	and	CCONJ
ftr-468	280	49	none	none	NOUN
ftr-468	280	50	of	of	ADP
ftr-468	280	51	the	the	DET
ftr-468	280	52	participating	participate	VERB
ftr-468	280	53	entities	entity	NOUN
ftr-468	280	54	will	will	AUX
ftr-468	280	55	be	be	AUX
ftr-468	280	56	considered	consider	VERB
ftr-468	280	57	to	to	PART
ftr-468	280	58	be	be	AUX
ftr-468	280	59	engaging	engage	VERB
ftr-468	280	60	in	in	ADP
ftr-468	280	61	an	an	DET
ftr-468	280	62	unrelated	unrelated	ADJ
ftr-468	280	63	activity	activity	NOUN
ftr-468	280	64	.	.	PUNCT
ftr-468	281	1	through	through	ADP
ftr-468	281	2	private	private	ADJ
ftr-468	281	3	correspondence	correspondence	NOUN
ftr-468	281	4	6	6	NUM
ftr-468	281	5	and	and	CCONJ
ftr-468	281	6	internal	internal	ADJ
ftr-468	281	7	agency	agency	NOUN
ftr-468	281	8	training	training	NOUN
ftr-468	281	9	material,37	material,37	PRON
ftr-468	281	10	the	the	DET
ftr-468	281	11	service	service	NOUN
ftr-468	281	12	has	have	AUX
ftr-468	281	13	listed	list	VERB
ftr-468	281	14	several	several	ADJ
ftr-468	281	15	factors	factor	NOUN
ftr-468	281	16	which	which	PRON
ftr-468	281	17	it	it	PRON
ftr-468	281	18	deems	deem	VERB
ftr-468	281	19	important	important	ADJ
ftr-468	281	20	to	to	ADP
ftr-468	281	21	the	the	DET
ftr-468	281	22	establishment	establishment	NOUN
ftr-468	281	23	of	of	ADP
ftr-468	281	24	sufficient	sufficient	ADJ
ftr-468	281	25	governance	governance	NOUN
ftr-468	281	26	,	,	PUNCT
ftr-468	281	27	management	management	NOUN
ftr-468	281	28	,	,	PUNCT
ftr-468	281	29	and	and	CCONJ
ftr-468	281	30	financial	financial	ADJ
ftr-468	281	31	integration	integration	NOUN
ftr-468	281	32	.	.	PUNCT
ftr-468	282	1	the	the	DET
ftr-468	282	2	factors	factor	NOUN
ftr-468	282	3	are	be	AUX
ftr-468	282	4	prefaced	preface	VERB
ftr-468	282	5	by	by	ADP
ftr-468	282	6	an	an	DET
ftr-468	282	7	introductory	introductory	ADJ
ftr-468	282	8	comment	comment	NOUN
ftr-468	282	9	which	which	PRON
ftr-468	282	10	clarifies	clarify	VERB
ftr-468	282	11	that	that	SCONJ
ftr-468	282	12	the	the	DET
ftr-468	282	13	joint	joint	ADJ
ftr-468	282	14	operating	operating	NOUN
ftr-468	282	15	agreement	agreement	NOUN
ftr-468	282	16	must	must	AUX
ftr-468	282	17	result	result	VERB
ftr-468	282	18	in	in	ADP
ftr-468	282	19	the	the	DET
ftr-468	282	20	appearance	appearance	NOUN
ftr-468	282	21	and	and	CCONJ
ftr-468	282	22	substance	substance	NOUN
ftr-468	282	23	of	of	ADP
ftr-468	282	24	a	a	DET
ftr-468	282	25	shifting	shifting	NOUN
ftr-468	282	26	of	of	ADP
ftr-468	282	27	functions	function	NOUN
ftr-468	282	28	and	and	CCONJ
ftr-468	282	29	income	income	NOUN
ftr-468	282	30	from	from	ADP
ftr-468	282	31	one	one	NUM
ftr-468	282	32	department	department	NOUN
ftr-468	282	33	to	to	ADP
ftr-468	282	34	another	another	PRON
ftr-468	282	35	within	within	ADP
ftr-468	282	36	a	a	DET
ftr-468	282	37	single	single	ADJ
ftr-468	282	38	entity	entity	NOUN
ftr-468	282	39	,	,	PUNCT
ftr-468	282	40	even	even	ADV
ftr-468	282	41	though	though	SCONJ
ftr-468	282	42	the	the	DET
ftr-468	282	43	agreement	agreement	NOUN
ftr-468	282	44	involves	involve	VERB
ftr-468	282	45	several	several	ADJ
ftr-468	282	46	unrelated	unrelated	ADJ
ftr-468	282	47	entities.38	entities.38	NOUN
ftr-468	282	48	the	the	DET
ftr-468	282	49	comment	comment	NOUN
ftr-468	282	50	further	far	ADV
ftr-468	282	51	emphasizes	emphasize	VERB
ftr-468	282	52	that	that	SCONJ
ftr-468	282	53	no	no	DET
ftr-468	282	54	single	single	ADJ
ftr-468	282	55	fact	fact	NOUN
ftr-468	282	56	or	or	CCONJ
ftr-468	282	57	pattern	pattern	NOUN
ftr-468	282	58	of	of	ADP
ftr-468	282	59	facts	fact	NOUN
ftr-468	282	60	is	be	AUX
ftr-468	282	61	required	require	VERB
ftr-468	282	62	,	,	PUNCT
ftr-468	282	63	but	but	CCONJ
ftr-468	282	64	the	the	DET
ftr-468	282	65	totality	totality	NOUN
ftr-468	282	66	of	of	ADP
ftr-468	282	67	the	the	DET
ftr-468	282	68	facts	fact	NOUN
ftr-468	282	69	and	and	CCONJ
ftr-468	282	70	circumstances	circumstance	NOUN
ftr-468	282	71	must	must	AUX
ftr-468	282	72	demonstrate	demonstrate	VERB
ftr-468	282	73	a	a	DET
ftr-468	282	74	centralized	centralized	ADJ
ftr-468	282	75	source	source	NOUN
ftr-468	282	76	of	of	ADP
ftr-468	282	77	control	control	NOUN
ftr-468	282	78	over	over	ADP
ftr-468	282	79	the	the	DET
ftr-468	282	80	several	several	ADJ
ftr-468	282	81	entities	entity	NOUN
ftr-468	282	82	such	such	ADJ
ftr-468	282	83	36	36	NUM
ftr-468	282	84	.	.	PUNCT
ftr-468	283	1	internal	internal	ADJ
ftr-468	283	2	revenue	revenue	NOUN
ftr-468	283	3	service	service	NOUN
ftr-468	283	4	letter	letter	NOUN
ftr-468	283	5	to	to	ADP
ftr-468	283	6	applicants	applicant	NOUN
ftr-468	283	7	for	for	ADP
ftr-468	283	8	hospital	hospital	NOUN
ftr-468	283	9	joint	joint	ADJ
ftr-468	283	10	operating	operating	NOUN
ftr-468	283	11	agreements	agreement	NOUN
ftr-468	283	12	setting	set	VERB
ftr-468	283	13	out	out	ADP
ftr-468	283	14	factors	factor	NOUN
ftr-468	283	15	for	for	ADP
ftr-468	283	16	exemption	exemption	NOUN
ftr-468	283	17	,	,	PUNCT
ftr-468	283	18	reprinted	reprint	VERB
ftr-468	283	19	in	in	ADP
ftr-468	283	20	daily	daily	ADJ
ftr-468	283	21	tax	tax	NOUN
ftr-468	283	22	rep	rep	PROPN
ftr-468	283	23	..	..	PROPN
ftr-468	283	24	july	july	PROPN
ftr-468	283	25	24	24	NUM
ftr-468	283	26	,	,	PUNCT
ftr-468	283	27	1996	1996	NUM
ftr-468	283	28	,	,	PUNCT
ftr-468	283	29	at	at	ADP
ftr-468	283	30	l-2	l-2	PROPN
ftr-468	283	31	[	[	X
ftr-468	283	32	hereinafter	hereinafter	NOUN
ftr-468	283	33	,	,	PUNCT
ftr-468	283	34	joa	joa	PROPN
ftr-468	283	35	applicant	applicant	ADJ
ftr-468	283	36	letter	letter	NOUN
ftr-468	283	37	]	]	PUNCT
ftr-468	283	38	.	.	PUNCT
ftr-468	284	1	37	37	NUM
ftr-468	284	2	.	.	PUNCT
ftr-468	284	3	darling	darling	NOUN
ftr-468	284	4	&	&	CCONJ
ftr-468	284	5	friedlander	friedlander	PROPN
ftr-468	284	6	,	,	PUNCT
ftr-468	284	7	supra	supra	PROPN
ftr-468	284	8	note	note	NOUN
ftr-468	284	9	8	8	NUM
ftr-468	284	10	.	.	PUNCT
ftr-468	285	1	at	at	ADP
ftr-468	285	2	135	135	NUM
ftr-468	285	3	-	-	SYM
ftr-468	285	4	36	36	NUM
ftr-468	285	5	.	.	PUNCT
ftr-468	285	6	38	38	NUM
ftr-468	285	7	.	.	PUNCT
ftr-468	286	1	the	the	DET
ftr-468	286	2	service	service	NOUN
ftr-468	286	3	is	be	AUX
ftr-468	286	4	looking	look	VERB
ftr-468	286	5	for	for	ADP
ftr-468	286	6	explicit	explicit	ADJ
ftr-468	286	7	manifestations	manifestation	NOUN
ftr-468	286	8	of	of	ADP
ftr-468	286	9	control	control	NOUN
ftr-468	286	10	under	under	ADP
ftr-468	286	11	all	all	DET
ftr-468	286	12	the	the	DET
ftr-468	286	13	facts	fact	NOUN
ftr-468	286	14	and	and	CCONJ
ftr-468	286	15	circumstances	circumstance	NOUN
ftr-468	286	16	of	of	ADP
ftr-468	286	17	a	a	DET
ftr-468	286	18	joint	joint	ADJ
ftr-468	286	19	operating	operating	NOUN
ftr-468	286	20	agreement	agreement	NOUN
ftr-468	286	21	(	(	PUNCT
ftr-468	286	22	joa	joa	NOUN
ftr-468	286	23	)	)	PUNCT
ftr-468	286	24	between	between	ADP
ftr-468	286	25	otherwise	otherwise	ADV
ftr-468	286	26	unrelated	unrelated	ADJ
ftr-468	286	27	hospitals	hospital	NOUN
ftr-468	286	28	or	or	CCONJ
ftr-468	286	29	hospital	hospital	NOUN
ftr-468	286	30	systems	system	NOUN
ftr-468	286	31	such	such	ADJ
ftr-468	286	32	that	that	SCONJ
ftr-468	286	33	dealings	dealing	NOUN
ftr-468	286	34	between	between	ADP
ftr-468	286	35	the	the	DET
ftr-468	286	36	hospitals	hospital	NOUN
ftr-468	286	37	(	(	PUNCT
ftr-468	286	38	and	and	CCONJ
ftr-468	286	39	the	the	DET
ftr-468	286	40	parts	part	NOUN
ftr-468	286	41	of	of	ADP
ftr-468	286	42	the	the	DET
ftr-468	286	43	hospital	hospital	NOUN
ftr-468	286	44	system	system	NOUN
ftr-468	286	45	that	that	PRON
ftr-468	286	46	are	be	AUX
ftr-468	286	47	completely	completely	ADV
ftr-468	286	48	financially	financially	ADV
ftr-468	286	49	integrated	integrate	VERB
ftr-468	286	50	)	)	PUNCT
ftr-468	286	51	under	under	ADP
ftr-468	286	52	the	the	DET
ftr-468	286	53	agreement	agreement	NOUN
ftr-468	286	54	are	be	AUX
ftr-468	286	55	merely	merely	ADV
ftr-468	286	56	[	[	X
ftr-468	286	57	al	al	PROPN
ftr-468	286	58	matter	matter	NOUN
ftr-468	286	59	of	of	ADP
ftr-468	286	60	accounting	account	VERB
ftr-468	286	61	between	between	ADP
ftr-468	286	62	related	related	ADJ
ftr-468	286	63	organizations	organization	NOUN
ftr-468	286	64	rather	rather	ADV
ftr-468	286	65	than	than	ADP
ftr-468	286	66	rising	rise	VERB
ftr-468	286	67	to	to	ADP
ftr-468	286	68	a	a	DET
ftr-468	286	69	level	level	NOUN
ftr-468	286	70	of	of	ADP
ftr-468	286	71	unrelated	unrelated	ADJ
ftr-468	286	72	trade	trade	NOUN
ftr-468	286	73	or	or	CCONJ
ftr-468	286	74	business	business	NOUN
ftr-468	286	75	activity	activity	NOUN
ftr-468	286	76	contemplated	contemplate	VERB
ftr-468	286	77	by	by	ADP
ftr-468	286	78	section	section	NOUN
ftr-468	286	79	513	513	NUM
ftr-468	286	80	of	of	ADP
ftr-468	286	81	the	the	DET
ftr-468	286	82	code	code	NOUN
ftr-468	286	83	....	....	PUNCT
ftr-468	287	1	this	this	PRON
ftr-468	287	2	is	be	AUX
ftr-468	287	3	a	a	DET
ftr-468	287	4	flexible	flexible	ADJ
ftr-468	287	5	control	control	NOUN
ftr-468	287	6	analysis	analysis	NOUN
ftr-468	287	7	that	that	PRON
ftr-468	287	8	does	do	AUX
ftr-468	287	9	not	not	PART
ftr-468	287	10	rely	rely	VERB
ftr-468	287	11	on	on	ADP
ftr-468	287	12	structural	structural	ADJ
ftr-468	287	13	control	control	NOUN
ftr-468	287	14	or	or	CCONJ
ftr-468	287	15	any	any	DET
ftr-468	287	16	one	one	NUM
ftr-468	287	17	factor	factor	NOUN
ftr-468	287	18	(	(	PUNCT
ftr-468	287	19	although	although	SCONJ
ftr-468	287	20	some	some	DET
ftr-468	287	21	factors	factor	NOUN
ftr-468	287	22	are	be	AUX
ftr-468	287	23	more	more	ADV
ftr-468	287	24	significant	significant	ADJ
ftr-468	287	25	than	than	ADP
ftr-468	287	26	others	other	NOUN
ftr-468	287	27	)	)	PUNCT
ftr-468	287	28	but	but	CCONJ
ftr-468	287	29	,	,	PUNCT
ftr-468	287	30	rather	rather	ADV
ftr-468	287	31	,	,	PUNCT
ftr-468	287	32	a	a	DET
ftr-468	287	33	preponderance	preponderance	NOUN
ftr-468	287	34	of	of	ADP
ftr-468	287	35	all	all	DET
ftr-468	287	36	the	the	DET
ftr-468	287	37	facts	fact	NOUN
ftr-468	287	38	and	and	CCONJ
ftr-468	287	39	circumstances	circumstance	NOUN
ftr-468	287	40	that	that	PRON
ftr-468	287	41	demonstrate	demonstrate	VERB
ftr-468	287	42	that	that	SCONJ
ftr-468	287	43	significant	significant	ADJ
ftr-468	287	44	control	control	NOUN
ftr-468	287	45	over	over	ADP
ftr-468	287	46	management	management	NOUN
ftr-468	287	47	and	and	CCONJ
ftr-468	287	48	financial	financial	ADJ
ftr-468	287	49	decisions	decision	NOUN
ftr-468	287	50	have	have	AUX
ftr-468	287	51	been	be	AUX
ftr-468	287	52	ceded	cede	VERB
ftr-468	287	53	by	by	ADP
ftr-468	287	54	participating	participate	VERB
ftr-468	287	55	entities	entity	NOUN
ftr-468	287	56	to	to	ADP
ftr-468	287	57	a	a	DET
ftr-468	287	58	mutual	mutual	ADJ
ftr-468	287	59	governing	governing	NOUN
ftr-468	287	60	body	body	NOUN
ftr-468	287	61	under	under	ADP
ftr-468	287	62	a	a	DET
ftr-468	287	63	joint	joint	ADJ
ftr-468	287	64	operating	operating	NOUN
ftr-468	287	65	agreement	agreement	NOUN
ftr-468	287	66	joa	joa	PROPN
ftr-468	287	67	applicant	applicant	PROPN
ftr-468	287	68	letter	letter	NOUN
ftr-468	287	69	,	,	PUNCT
ftr-468	287	70	supra	supra	PROPN
ftr-468	287	71	note	note	NOUN
ftr-468	287	72	36	36	NUM
ftr-468	287	73	.	.	SYM
ftr-468	287	74	19971	19971	NUM
ftr-468	288	1	florida	florida	PROPN
ftr-468	288	2	tax	tax	NOUN
ftr-468	288	3	review	review	NOUN
ftr-468	288	4	that	that	SCONJ
ftr-468	288	5	the	the	DET
ftr-468	288	6	several	several	ADJ
ftr-468	288	7	ostensibly	ostensibly	ADV
ftr-468	288	8	unrelated	unrelated	ADJ
ftr-468	288	9	entities	entity	NOUN
ftr-468	288	10	function	function	VERB
ftr-468	288	11	as	as	ADP
ftr-468	288	12	a	a	DET
ftr-468	288	13	single	single	ADJ
ftr-468	288	14	multidepartmental	multidepartmental	ADJ
ftr-468	288	15	unit.39	unit.39	NOUN
ftr-468	288	16	the	the	DET
ftr-468	288	17	factors	factor	NOUN
ftr-468	288	18	which	which	PRON
ftr-468	288	19	the	the	DET
ftr-468	288	20	service	service	NOUN
ftr-468	288	21	believes	believe	VERB
ftr-468	288	22	demonstrate	demonstrate	VERB
ftr-468	288	23	the	the	DET
ftr-468	288	24	required	require	VERB
ftr-468	288	25	control	control	NOUN
ftr-468	288	26	include	include	VERB
ftr-468	288	27	whether	whether	SCONJ
ftr-468	288	28	the	the	DET
ftr-468	288	29	joint	joint	ADJ
ftr-468	288	30	operating	operating	NOUN
ftr-468	288	31	agreement	agreement	NOUN
ftr-468	288	32	delegates	delegate	NOUN
ftr-468	288	33	"	"	PUNCT
ftr-468	288	34	significant	significant	ADJ
ftr-468	288	35	management	management	NOUN
ftr-468	288	36	responsibility	responsibility	NOUN
ftr-468	288	37	"	"	PUNCT
ftr-468	288	38	to	to	ADP
ftr-468	288	39	the	the	DET
ftr-468	288	40	consolidation	consolidation	NOUN
ftr-468	288	41	entity	entity	NOUN
ftr-468	288	42	.	.	PUNCT
ftr-468	289	1	40	40	NUM
ftr-468	290	1	for	for	SCONJ
ftr-468	290	2	this	this	DET
ftr-468	290	3	factor	factor	NOUN
ftr-468	290	4	to	to	PART
ftr-468	290	5	demonstrate	demonstrate	VERB
ftr-468	290	6	the	the	DET
ftr-468	290	7	desired	desire	VERB
ftr-468	290	8	control	control	NOUN
ftr-468	290	9	,	,	PUNCT
ftr-468	290	10	the	the	DET
ftr-468	290	11	consolidation	consolidation	NOUN
ftr-468	290	12	entity	entity	NOUN
ftr-468	290	13	must	must	AUX
ftr-468	290	14	have	have	VERB
ftr-468	290	15	concrete	concrete	ADJ
ftr-468	290	16	authority	authority	NOUN
ftr-468	290	17	not	not	PART
ftr-468	290	18	only	only	ADV
ftr-468	290	19	over	over	ADP
ftr-468	290	20	long	long	ADJ
ftr-468	290	21	range	range	NOUN
ftr-468	290	22	plans	plan	NOUN
ftr-468	290	23	,	,	PUNCT
ftr-468	290	24	but	but	CCONJ
ftr-468	290	25	also	also	ADV
ftr-468	290	26	over	over	ADP
ftr-468	290	27	"	"	PUNCT
ftr-468	290	28	day	day	NOUN
ftr-468	290	29	-	-	PUNCT
ftr-468	290	30	to	to	ADP
ftr-468	290	31	-	-	PUNCT
ftr-468	290	32	day	day	NOUN
ftr-468	290	33	"	"	PUNCT
ftr-468	290	34	management	management	NOUN
ftr-468	290	35	decisions	decision	NOUN
ftr-468	290	36	.	.	PUNCT
ftr-468	291	1	a	a	DET
ftr-468	291	2	second	second	ADJ
ftr-468	291	3	factor	factor	NOUN
ftr-468	291	4	considers	consider	VERB
ftr-468	291	5	the	the	DET
ftr-468	291	6	ease	ease	NOUN
ftr-468	291	7	with	with	ADP
ftr-468	291	8	which	which	PRON
ftr-468	291	9	a	a	DET
ftr-468	291	10	joint	joint	ADJ
ftr-468	291	11	operating	operating	NOUN
ftr-468	291	12	agreement	agreement	NOUN
ftr-468	291	13	may	may	AUX
ftr-468	291	14	be	be	AUX
ftr-468	291	15	dissolved	dissolve	VERB
ftr-468	291	16	or	or	CCONJ
ftr-468	291	17	a	a	DET
ftr-468	291	18	participant	participant	NOUN
ftr-468	291	19	may	may	AUX
ftr-468	291	20	withdraw	withdraw	VERB
ftr-468	291	21	from	from	ADP
ftr-468	291	22	the	the	DET
ftr-468	291	23	joint	joint	ADJ
ftr-468	291	24	operating	operating	NOUN
ftr-468	291	25	agreement	agreement	NOUN
ftr-468	291	26	.	.	PUNCT
ftr-468	291	27	"	"	PUNCT
ftr-468	292	1	the	the	PRON
ftr-468	292	2	easier	easy	ADJ
ftr-468	292	3	it	it	PRON
ftr-468	292	4	is	be	AUX
ftr-468	292	5	to	to	PART
ftr-468	292	6	dissolve	dissolve	VERB
ftr-468	292	7	or	or	CCONJ
ftr-468	292	8	withdraw	withdraw	VERB
ftr-468	292	9	from	from	ADP
ftr-468	292	10	39	39	NUM
ftr-468	292	11	.	.	PUNCT
ftr-468	293	1	i	i	PRON
ftr-468	293	2	d.	d.	PROPN
ftr-468	293	3	the	the	DET
ftr-468	293	4	service	service	NOUN
ftr-468	293	5	further	far	ADV
ftr-468	293	6	instructs	instruct	VERB
ftr-468	293	7	its	its	PRON
ftr-468	293	8	field	field	NOUN
ftr-468	293	9	agents	agent	NOUN
ftr-468	293	10	that	that	SCONJ
ftr-468	293	11	:	:	PUNCT
ftr-468	293	12	the	the	DET
ftr-468	293	13	...	...	PUNCT
ftr-468	293	14	facts	fact	NOUN
ftr-468	293	15	and	and	CCONJ
ftr-468	293	16	circumstances	circumstance	NOUN
ftr-468	293	17	provide	provide	VERB
ftr-468	293	18	the	the	DET
ftr-468	293	19	basis	basis	NOUN
ftr-468	293	20	for	for	ADP
ftr-468	293	21	more	more	ADV
ftr-468	293	22	flexible	flexible	ADJ
ftr-468	293	23	control	control	NOUN
ftr-468	293	24	analysis	analysis	NOUN
ftr-468	293	25	that	that	PRON
ftr-468	293	26	does	do	AUX
ftr-468	293	27	not	not	PART
ftr-468	293	28	rely	rely	VERB
ftr-468	293	29	strictly	strictly	ADV
ftr-468	293	30	on	on	ADP
ftr-468	293	31	the	the	DET
ftr-468	293	32	degree	degree	NOUN
ftr-468	293	33	of	of	ADP
ftr-468	293	34	structural	structural	ADJ
ftr-468	293	35	control	control	NOUN
ftr-468	293	36	or	or	CCONJ
ftr-468	293	37	any	any	DET
ftr-468	293	38	one	one	NUM
ftr-468	293	39	factor	factor	NOUN
ftr-468	293	40	.	.	PUNCT
ftr-468	294	1	although	although	SCONJ
ftr-468	294	2	some	some	DET
ftr-468	294	3	factors	factor	NOUN
ftr-468	294	4	are	be	AUX
ftr-468	294	5	more	more	ADV
ftr-468	294	6	significant	significant	ADJ
ftr-468	294	7	than	than	ADP
ftr-468	294	8	others	other	NOUN
ftr-468	294	9	,	,	PUNCT
ftr-468	294	10	the	the	DET
ftr-468	294	11	analysis	analysis	NOUN
ftr-468	294	12	looks	look	VERB
ftr-468	294	13	to	to	ADP
ftr-468	294	14	a	a	DET
ftr-468	294	15	preponderance	preponderance	NOUN
ftr-468	294	16	of	of	ADP
ftr-468	294	17	all	all	DET
ftr-468	294	18	the	the	DET
ftr-468	294	19	facts	fact	NOUN
ftr-468	294	20	and	and	CCONJ
ftr-468	294	21	circumstances	circumstance	NOUN
ftr-468	294	22	that	that	PRON
ftr-468	294	23	demonstrates	demonstrate	VERB
ftr-468	294	24	significant	significant	ADJ
ftr-468	294	25	control	control	NOUN
ftr-468	294	26	over	over	ADP
ftr-468	294	27	management	management	NOUN
ftr-468	294	28	and	and	CCONJ
ftr-468	294	29	financial	financial	ADJ
ftr-468	294	30	decisions	decision	NOUN
ftr-468	294	31	which	which	PRON
ftr-468	294	32	have	have	AUX
ftr-468	294	33	been	be	AUX
ftr-468	294	34	ceded	cede	VERB
ftr-468	294	35	by	by	ADP
ftr-468	294	36	participating	participate	VERB
ftr-468	294	37	entities	entity	NOUN
ftr-468	294	38	to	to	ADP
ftr-468	294	39	a	a	DET
ftr-468	294	40	governing	govern	VERB
ftr-468	294	41	body	body	NOUN
ftr-468	294	42	under	under	ADP
ftr-468	294	43	a	a	DET
ftr-468	294	44	joint	joint	ADJ
ftr-468	294	45	operating	operating	NOUN
ftr-468	294	46	agreement	agreement	NOUN
ftr-468	294	47	or	or	CCONJ
ftr-468	294	48	a	a	DET
ftr-468	294	49	"	"	PUNCT
ftr-468	294	50	super	super	ADJ
ftr-468	294	51	"	"	PUNCT
ftr-468	294	52	parent	parent	NOUN
ftr-468	294	53	organization	organization	NOUN
ftr-468	294	54	.	.	PUNCT
ftr-468	295	1	there	there	PRON
ftr-468	295	2	may	may	AUX
ftr-468	295	3	be	be	AUX
ftr-468	295	4	other	other	ADJ
ftr-468	295	5	facts	fact	NOUN
ftr-468	295	6	and	and	CCONJ
ftr-468	295	7	circumstances	circumstance	NOUN
ftr-468	295	8	that	that	PRON
ftr-468	295	9	have	have	AUX
ftr-468	295	10	not	not	PART
ftr-468	295	11	been	be	AUX
ftr-468	295	12	listed	list	VERB
ftr-468	295	13	and	and	CCONJ
ftr-468	295	14	they	they	PRON
ftr-468	295	15	too	too	ADV
ftr-468	295	16	will	will	AUX
ftr-468	295	17	be	be	AUX
ftr-468	295	18	considered	consider	VERB
ftr-468	295	19	if	if	SCONJ
ftr-468	295	20	raised	raise	VERB
ftr-468	295	21	by	by	ADP
ftr-468	295	22	organizations	organization	NOUN
ftr-468	295	23	.	.	PUNCT
ftr-468	296	1	darling	darling	NOUN
ftr-468	296	2	&	&	CCONJ
ftr-468	296	3	friedlander	friedlander	PROPN
ftr-468	296	4	,	,	PUNCT
ftr-468	296	5	supra	supra	PROPN
ftr-468	296	6	note	note	NOUN
ftr-468	296	7	8	8	NUM
ftr-468	296	8	,	,	PUNCT
ftr-468	296	9	at	at	ADP
ftr-468	296	10	134	134	NUM
ftr-468	296	11	-	-	SYM
ftr-468	296	12	35	35	NUM
ftr-468	296	13	.	.	PUNCT
ftr-468	296	14	40	40	NUM
ftr-468	296	15	.	.	PUNCT
ftr-468	297	1	elements	element	NOUN
ftr-468	297	2	of	of	ADP
ftr-468	297	3	specific	specific	ADJ
ftr-468	297	4	management	management	NOUN
ftr-468	297	5	authority	authority	NOUN
ftr-468	297	6	include	include	VERB
ftr-468	297	7	:	:	PUNCT
ftr-468	297	8	(	(	PUNCT
ftr-468	297	9	1	1	X
ftr-468	297	10	)	)	PUNCT
ftr-468	297	11	authority	authority	NOUN
ftr-468	297	12	to	to	PART
ftr-468	297	13	establish	establish	VERB
ftr-468	297	14	budgets	budget	NOUN
ftr-468	297	15	.	.	PUNCT
ftr-468	298	1	this	this	DET
ftr-468	298	2	significant	significant	ADJ
ftr-468	298	3	aspect	aspect	NOUN
ftr-468	298	4	includes	include	VERB
ftr-468	298	5	responsibility	responsibility	NOUN
ftr-468	298	6	to	to	PART
ftr-468	298	7	establish	establish	VERB
ftr-468	298	8	overall	overall	ADJ
ftr-468	298	9	budgets	budget	NOUN
ftr-468	298	10	,	,	PUNCT
ftr-468	298	11	as	as	ADV
ftr-468	298	12	well	well	ADV
ftr-468	298	13	as	as	ADP
ftr-468	298	14	authority	authority	NOUN
ftr-468	298	15	to	to	PART
ftr-468	298	16	approve	approve	VERB
ftr-468	298	17	major	major	ADJ
ftr-468	298	18	expenditures	expenditure	NOUN
ftr-468	298	19	,	,	PUNCT
ftr-468	298	20	debt	debt	NOUN
ftr-468	298	21	,	,	PUNCT
ftr-468	298	22	contracts	contract	NOUN
ftr-468	298	23	,	,	PUNCT
ftr-468	298	24	managed	manage	VERB
ftr-468	298	25	care	care	NOUN
ftr-468	298	26	agreements	agreement	NOUN
ftr-468	298	27	,	,	PUNCT
ftr-468	298	28	and	and	CCONJ
ftr-468	298	29	capital	capital	NOUN
ftr-468	298	30	expenditures	expenditure	NOUN
ftr-468	298	31	.	.	PUNCT
ftr-468	299	1	this	this	DET
ftr-468	299	2	aspect	aspect	NOUN
ftr-468	299	3	also	also	ADV
ftr-468	299	4	considers	consider	VERB
ftr-468	299	5	whether	whether	SCONJ
ftr-468	299	6	the	the	DET
ftr-468	299	7	joa	joa	NOUN
ftr-468	299	8	governing	govern	VERB
ftr-468	299	9	body	body	NOUN
ftr-468	299	10	regularly	regularly	ADV
ftr-468	299	11	meets	meet	VERB
ftr-468	299	12	to	to	PART
ftr-468	299	13	establish	establish	VERB
ftr-468	299	14	long	long	ADJ
ftr-468	299	15	term	term	NOUN
ftr-468	299	16	and	and	CCONJ
ftr-468	299	17	short	short	ADJ
ftr-468	299	18	term	term	NOUN
ftr-468	299	19	budgets	budget	NOUN
ftr-468	299	20	and	and	CCONJ
ftr-468	299	21	to	to	PART
ftr-468	299	22	implement	implement	VERB
ftr-468	299	23	its	its	PRON
ftr-468	299	24	decisions	decision	NOUN
ftr-468	299	25	.	.	PUNCT
ftr-468	300	1	(	(	PUNCT
ftr-468	300	2	2	2	X
ftr-468	300	3	)	)	PUNCT
ftr-468	300	4	authority	authority	NOUN
ftr-468	300	5	by	by	ADP
ftr-468	300	6	the	the	DET
ftr-468	300	7	joa	joa	NOUN
ftr-468	300	8	governing	govern	VERB
ftr-468	300	9	body	body	NOUN
ftr-468	300	10	to	to	PART
ftr-468	300	11	monitor	monitor	VERB
ftr-468	300	12	and	and	CCONJ
ftr-468	300	13	audit	audit	VERB
ftr-468	300	14	each	each	DET
ftr-468	300	15	participating	participate	VERB
ftr-468	300	16	entity	entity	NOUN
ftr-468	300	17	's	's	PART
ftr-468	300	18	compliance	compliance	NOUN
ftr-468	300	19	with	with	ADP
ftr-468	300	20	its	its	PRON
ftr-468	300	21	directives	directive	NOUN
ftr-468	300	22	.	.	PUNCT
ftr-468	301	1	this	this	PRON
ftr-468	301	2	is	be	AUX
ftr-468	301	3	a	a	DET
ftr-468	301	4	significant	significant	ADJ
ftr-468	301	5	aspect	aspect	NOUN
ftr-468	301	6	.	.	PUNCT
ftr-468	302	1	(	(	PUNCT
ftr-468	302	2	3	3	X
ftr-468	302	3	)	)	PUNCT
ftr-468	302	4	authority	authority	NOUN
ftr-468	302	5	to	to	ADP
ftr-468	302	6	direct	direct	ADJ
ftr-468	302	7	services	service	NOUN
ftr-468	302	8	.	.	PUNCT
ftr-468	303	1	this	this	DET
ftr-468	303	2	significant	significant	ADJ
ftr-468	303	3	aspect	aspect	NOUN
ftr-468	303	4	considers	consider	VERB
ftr-468	303	5	whether	whether	SCONJ
ftr-468	303	6	the	the	DET
ftr-468	303	7	joa	joa	NOUN
ftr-468	303	8	governing	govern	VERB
ftr-468	303	9	body	body	NOUN
ftr-468	303	10	can	can	AUX
ftr-468	303	11	direct	direct	VERB
ftr-468	303	12	that	that	PRON
ftr-468	303	13	health	health	NOUN
ftr-468	303	14	care	care	NOUN
ftr-468	303	15	services	service	NOUN
ftr-468	303	16	be	be	AUX
ftr-468	303	17	undertaken	undertake	VERB
ftr-468	303	18	or	or	CCONJ
ftr-468	303	19	not	not	PART
ftr-468	303	20	be	be	AUX
ftr-468	303	21	undertaken	undertake	VERB
ftr-468	303	22	by	by	ADP
ftr-468	303	23	the	the	DET
ftr-468	303	24	participating	participate	VERB
ftr-468	303	25	entities	entity	NOUN
ftr-468	303	26	.	.	PUNCT
ftr-468	304	1	for	for	ADP
ftr-468	304	2	example	example	NOUN
ftr-468	304	3	,	,	PUNCT
ftr-468	304	4	whether	whether	SCONJ
ftr-468	304	5	the	the	DET
ftr-468	304	6	governing	govern	VERB
ftr-468	304	7	body	body	NOUN
ftr-468	304	8	of	of	ADP
ftr-468	304	9	the	the	DET
ftr-468	304	10	joa	joa	NOUN
ftr-468	304	11	can	can	AUX
ftr-468	304	12	direct	direct	VERB
ftr-468	304	13	a	a	DET
ftr-468	304	14	participating	participate	VERB
ftr-468	304	15	hospital	hospital	NOUN
ftr-468	304	16	to	to	PART
ftr-468	304	17	refrain	refrain	VERB
ftr-468	304	18	from	from	ADP
ftr-468	304	19	being	be	AUX
ftr-468	304	20	a	a	DET
ftr-468	304	21	provider	provider	NOUN
ftr-468	304	22	of	of	ADP
ftr-468	304	23	pediatric	pediatric	ADJ
ftr-468	304	24	services	service	NOUN
ftr-468	304	25	.	.	PUNCT
ftr-468	305	1	(	(	PUNCT
ftr-468	305	2	4	4	X
ftr-468	305	3	)	)	PUNCT
ftr-468	305	4	authority	authority	NOUN
ftr-468	305	5	to	to	PART
ftr-468	305	6	enter	enter	VERB
ftr-468	305	7	agreements	agreement	NOUN
ftr-468	305	8	that	that	PRON
ftr-468	305	9	bind	bind	VERB
ftr-468	305	10	participating	participate	VERB
ftr-468	305	11	entities	entity	NOUN
ftr-468	305	12	,	,	PUNCT
ftr-468	305	13	particularly	particularly	ADV
ftr-468	305	14	agreements	agreement	NOUN
ftr-468	305	15	with	with	ADP
ftr-468	305	16	managed	manage	VERB
ftr-468	305	17	care	care	NOUN
ftr-468	305	18	providers	provider	NOUN
ftr-468	305	19	.	.	PUNCT
ftr-468	306	1	(	(	PUNCT
ftr-468	306	2	5	5	X
ftr-468	306	3	)	)	PUNCT
ftr-468	306	4	authority	authority	NOUN
ftr-468	306	5	to	to	PART
ftr-468	306	6	hire	hire	VERB
ftr-468	306	7	and	and	CCONJ
ftr-468	306	8	fire	fire	NOUN
ftr-468	306	9	personnel	personnel	NOUN
ftr-468	306	10	.	.	PUNCT
ftr-468	307	1	(	(	PUNCT
ftr-468	307	2	6	6	NUM
ftr-468	307	3	)	)	PUNCT
ftr-468	307	4	authority	authority	NOUN
ftr-468	307	5	to	to	PART
ftr-468	307	6	grant	grant	VERB
ftr-468	307	7	hospital	hospital	NOUN
ftr-468	307	8	staff	staff	NOUN
ftr-468	307	9	privileges	privilege	NOUN
ftr-468	307	10	.	.	PUNCT
ftr-468	308	1	(	(	PUNCT
ftr-468	308	2	7	7	X
ftr-468	308	3	)	)	PUNCT
ftr-468	308	4	authority	authority	NOUN
ftr-468	308	5	to	to	PART
ftr-468	308	6	set	set	VERB
ftr-468	308	7	or	or	CCONJ
ftr-468	308	8	approve	approve	VERB
ftr-468	308	9	fees	fee	NOUN
ftr-468	308	10	and	and	CCONJ
ftr-468	308	11	prices	price	NOUN
ftr-468	308	12	.	.	PUNCT
ftr-468	309	1	(	(	PUNCT
ftr-468	309	2	8)	8)	NUM
ftr-468	309	3	authority	authority	NOUN
ftr-468	309	4	to	to	PART
ftr-468	309	5	buy	buy	VERB
ftr-468	309	6	assets	asset	NOUN
ftr-468	309	7	for	for	ADP
ftr-468	309	8	and	and	CCONJ
ftr-468	309	9	sell	sell	VERB
ftr-468	309	10	assets	asset	NOUN
ftr-468	309	11	of	of	ADP
ftr-468	309	12	participating	participate	VERB
ftr-468	309	13	entities	entity	NOUN
ftr-468	309	14	.	.	PUNCT
ftr-468	310	1	(	(	PUNCT
ftr-468	310	2	9	9	X
ftr-468	310	3	)	)	PUNCT
ftr-468	310	4	authority	authority	NOUN
ftr-468	310	5	to	to	PART
ftr-468	310	6	re	re	VERB
ftr-468	310	7	-	-	VERB
ftr-468	310	8	allocate	allocate	ADJ
ftr-468	310	9	income	income	NOUN
ftr-468	310	10	among	among	ADP
ftr-468	310	11	the	the	DET
ftr-468	310	12	participating	participate	VERB
ftr-468	310	13	entities	entity	NOUN
ftr-468	310	14	to	to	PART
ftr-468	310	15	balance	balance	VERB
ftr-468	310	16	income	income	NOUN
ftr-468	310	17	and	and	CCONJ
ftr-468	310	18	expenses	expense	NOUN
ftr-468	310	19	to	to	PART
ftr-468	310	20	assure	assure	VERB
ftr-468	310	21	financial	financial	ADJ
ftr-468	310	22	integration	integration	NOUN
ftr-468	310	23	and	and	CCONJ
ftr-468	310	24	to	to	PART
ftr-468	310	25	achieve	achieve	VERB
ftr-468	310	26	mutual	mutual	ADJ
ftr-468	310	27	objectives	objective	NOUN
ftr-468	310	28	.	.	PUNCT
ftr-468	311	1	i	i	PRON
ftr-468	311	2	d.	d.	PROPN
ftr-468	311	3	at	at	ADP
ftr-468	311	4	135	135	NUM
ftr-468	311	5	.	.	PUNCT
ftr-468	311	6	41	41	NUM
ftr-468	311	7	.	.	PUNCT
ftr-468	312	1	factors	factor	NOUN
ftr-468	312	2	that	that	PRON
ftr-468	312	3	establish	establish	VERB
ftr-468	312	4	a	a	DET
ftr-468	312	5	permanent	permanent	ADJ
ftr-468	312	6	arrangement	arrangement	NOUN
ftr-468	312	7	include	include	VERB
ftr-468	312	8	whether	whether	SCONJ
ftr-468	312	9	there	there	PRON
ftr-468	312	10	are	be	VERB
ftr-468	312	11	significant	significant	ADJ
ftr-468	312	12	penalties	penalty	NOUN
ftr-468	312	13	or	or	CCONJ
ftr-468	312	14	other	other	ADJ
ftr-468	312	15	hindrances	hindrance	NOUN
ftr-468	312	16	to	to	ADP
ftr-468	312	17	terminating	terminate	VERB
ftr-468	312	18	the	the	DET
ftr-468	312	19	agreement	agreement	NOUN
ftr-468	312	20	,	,	PUNCT
ftr-468	312	21	and	and	CCONJ
ftr-468	312	22	whether	whether	SCONJ
ftr-468	312	23	[	[	X
ftr-468	312	24	vol	vol	NOUN
ftr-468	312	25	3:9	3:9	NUM
ftr-468	312	26	creating	create	VERB
ftr-468	312	27	complex	complex	ADJ
ftr-468	312	28	monsters	monster	NOUN
ftr-468	312	29	a	a	DET
ftr-468	312	30	joint	joint	ADJ
ftr-468	312	31	operating	operating	NOUN
ftr-468	312	32	agreement	agreement	NOUN
ftr-468	312	33	,	,	PUNCT
ftr-468	312	34	the	the	DET
ftr-468	312	35	less	less	ADV
ftr-468	312	36	logical	logical	ADJ
ftr-468	312	37	it	it	PRON
ftr-468	312	38	is	be	AUX
ftr-468	312	39	to	to	PART
ftr-468	312	40	view	view	VERB
ftr-468	312	41	the	the	DET
ftr-468	312	42	arrangement	arrangement	NOUN
ftr-468	312	43	as	as	ADP
ftr-468	312	44	a	a	DET
ftr-468	312	45	merger	merger	NOUN
ftr-468	312	46	-	-	PUNCT
ftr-468	312	47	in	in	ADP
ftr-468	312	48	-	-	PUNCT
ftr-468	312	49	fact	fact	NOUN
ftr-468	312	50	.	.	PUNCT
ftr-468	313	1	the	the	DET
ftr-468	313	2	third	third	ADJ
ftr-468	313	3	factor	factor	NOUN
ftr-468	313	4	is	be	AUX
ftr-468	313	5	actually	actually	ADV
ftr-468	313	6	a	a	DET
ftr-468	313	7	subset	subset	NOUN
ftr-468	313	8	of	of	ADP
ftr-468	313	9	the	the	DET
ftr-468	313	10	second	second	ADJ
ftr-468	313	11	factor	factor	NOUN
ftr-468	313	12	and	and	CCONJ
ftr-468	313	13	focuses	focus	VERB
ftr-468	313	14	on	on	ADP
ftr-468	313	15	whether	whether	SCONJ
ftr-468	313	16	the	the	DET
ftr-468	313	17	joint	joint	ADJ
ftr-468	313	18	operating	operating	NOUN
ftr-468	313	19	agreement	agreement	NOUN
ftr-468	313	20	establishes	establish	VERB
ftr-468	313	21	informal	informal	ADJ
ftr-468	313	22	dispute	dispute	NOUN
ftr-468	313	23	mechanisms.42	mechanisms.42	NOUN
ftr-468	313	24	the	the	DET
ftr-468	313	25	existence	existence	NOUN
ftr-468	313	26	of	of	ADP
ftr-468	313	27	informal	informal	ADJ
ftr-468	313	28	dispute	dispute	NOUN
ftr-468	313	29	resolution	resolution	NOUN
ftr-468	313	30	procedures	procedure	NOUN
ftr-468	313	31	,	,	PUNCT
ftr-468	313	32	particularly	particularly	ADV
ftr-468	313	33	binding	bind	VERB
ftr-468	313	34	arbitration	arbitration	NOUN
ftr-468	313	35	,	,	PUNCT
ftr-468	313	36	makes	make	VERB
ftr-468	313	37	it	it	PRON
ftr-468	313	38	more	more	ADV
ftr-468	313	39	difficult	difficult	ADJ
ftr-468	313	40	for	for	SCONJ
ftr-468	313	41	a	a	DET
ftr-468	313	42	participant	participant	NOUN
ftr-468	313	43	to	to	PART
ftr-468	313	44	withdraw	withdraw	VERB
ftr-468	313	45	from	from	ADP
ftr-468	313	46	the	the	DET
ftr-468	313	47	joint	joint	ADJ
ftr-468	313	48	operating	operating	NOUN
ftr-468	313	49	agreement	agreement	NOUN
ftr-468	313	50	and	and	CCONJ
ftr-468	313	51	thereby	thereby	ADV
ftr-468	313	52	provides	provide	VERB
ftr-468	313	53	a	a	DET
ftr-468	313	54	level	level	NOUN
ftr-468	313	55	of	of	ADP
ftr-468	313	56	permanence	permanence	NOUN
ftr-468	313	57	coming	come	VERB
ftr-468	313	58	closer	close	ADV
ftr-468	313	59	to	to	ADP
ftr-468	313	60	that	that	PRON
ftr-468	313	61	found	find	VERB
ftr-468	313	62	in	in	ADP
ftr-468	313	63	an	an	DET
ftr-468	313	64	actual	actual	ADJ
ftr-468	313	65	merger	merger	NOUN
ftr-468	313	66	.	.	PUNCT
ftr-468	314	1	the	the	DET
ftr-468	314	2	fourth	fourth	ADJ
ftr-468	314	3	factor	factor	NOUN
ftr-468	314	4	listed	list	VERB
ftr-468	314	5	by	by	ADP
ftr-468	314	6	the	the	DET
ftr-468	314	7	service	service	NOUN
ftr-468	314	8	is	be	AUX
ftr-468	314	9	whether	whether	SCONJ
ftr-468	314	10	any	any	DET
ftr-468	314	11	particular	particular	ADJ
ftr-468	314	12	participant	participant	NOUN
ftr-468	314	13	possesses	possesse	NOUN
ftr-468	314	14	or	or	CCONJ
ftr-468	314	15	may	may	AUX
ftr-468	314	16	exercise	exercise	VERB
ftr-468	314	17	routine	routine	ADJ
ftr-468	314	18	veto	veto	NOUN
ftr-468	314	19	power	power	NOUN
ftr-468	314	20	over	over	ADP
ftr-468	314	21	decisions	decision	NOUN
ftr-468	314	22	made	make	VERB
ftr-468	314	23	by	by	ADP
ftr-468	314	24	the	the	DET
ftr-468	314	25	consolidation	consolidation	NOUN
ftr-468	314	26	entity.43	entity.43	NOUN
ftr-468	314	27	if	if	SCONJ
ftr-468	314	28	so	so	ADV
ftr-468	314	29	,	,	PUNCT
ftr-468	314	30	then	then	ADV
ftr-468	314	31	authority	authority	NOUN
ftr-468	314	32	really	really	ADV
ftr-468	314	33	has	have	AUX
ftr-468	314	34	n't	not	PART
ftr-468	314	35	been	be	AUX
ftr-468	314	36	ceded	cede	VERB
ftr-468	314	37	to	to	ADP
ftr-468	314	38	the	the	DET
ftr-468	314	39	consolidation	consolidation	NOUN
ftr-468	314	40	entity	entity	NOUN
ftr-468	314	41	since	since	SCONJ
ftr-468	314	42	any	any	DET
ftr-468	314	43	one	one	NUM
ftr-468	314	44	party	party	NOUN
ftr-468	314	45	might	might	AUX
ftr-468	314	46	thwart	thwart	VERB
ftr-468	314	47	the	the	DET
ftr-468	314	48	consolidation	consolidation	NOUN
ftr-468	314	49	entity	entity	NOUN
ftr-468	314	50	's	's	PART
ftr-468	314	51	authority	authority	NOUN
ftr-468	314	52	.	.	PUNCT
ftr-468	315	1	under	under	ADP
ftr-468	315	2	the	the	DET
ftr-468	315	3	facts	fact	NOUN
ftr-468	315	4	and	and	CCONJ
ftr-468	315	5	circumstances	circumstance	NOUN
ftr-468	315	6	approach	approach	VERB
ftr-468	315	7	,	,	PUNCT
ftr-468	315	8	only	only	ADV
ftr-468	315	9	a	a	DET
ftr-468	315	10	preponderance	preponderance	NOUN
ftr-468	315	11	of	of	ADP
ftr-468	315	12	these	these	DET
ftr-468	315	13	factors	factor	NOUN
ftr-468	315	14	need	need	AUX
ftr-468	315	15	be	be	AUX
ftr-468	315	16	present	present	ADJ
ftr-468	315	17	to	to	PART
ftr-468	315	18	demonstrate	demonstrate	VERB
ftr-468	315	19	an	an	DET
ftr-468	315	20	integrated	integrated	ADJ
ftr-468	315	21	governance	governance	NOUN
ftr-468	315	22	,	,	PUNCT
ftr-468	315	23	managerial	managerial	ADJ
ftr-468	315	24	,	,	PUNCT
ftr-468	315	25	and	and	CCONJ
ftr-468	315	26	financial	financial	ADJ
ftr-468	315	27	structure	structure	NOUN
ftr-468	315	28	.	.	PUNCT
ftr-468	316	1	the	the	DET
ftr-468	316	2	reservation	reservation	NOUN
ftr-468	316	3	of	of	ADP
ftr-468	316	4	too	too	ADV
ftr-468	316	5	much	much	ADJ
ftr-468	316	6	veto	veto	NOUN
ftr-468	316	7	power	power	NOUN
ftr-468	316	8	,	,	PUNCT
ftr-468	316	9	however	however	ADV
ftr-468	316	10	,	,	PUNCT
ftr-468	316	11	is	be	AUX
ftr-468	316	12	logically	logically	ADV
ftr-468	316	13	most	most	ADV
ftr-468	316	14	significant	significant	ADJ
ftr-468	316	15	since	since	SCONJ
ftr-468	316	16	the	the	DET
ftr-468	316	17	exercise	exercise	NOUN
ftr-468	316	18	of	of	ADP
ftr-468	316	19	that	that	DET
ftr-468	316	20	power	power	NOUN
ftr-468	316	21	could	could	AUX
ftr-468	316	22	negate	negate	VERB
ftr-468	316	23	the	the	DET
ftr-468	316	24	existence	existence	NOUN
ftr-468	316	25	of	of	ADP
ftr-468	316	26	all	all	DET
ftr-468	316	27	other	other	ADJ
ftr-468	316	28	factors	factor	NOUN
ftr-468	316	29	.	.	PUNCT
ftr-468	317	1	there	there	PRON
ftr-468	317	2	are	be	VERB
ftr-468	317	3	mechanisms	mechanism	NOUN
ftr-468	317	4	such	such	ADJ
ftr-468	317	5	as	as	ADP
ftr-468	317	6	direct	direct	ADJ
ftr-468	317	7	negotiations	negotiation	NOUN
ftr-468	317	8	and	and	CCONJ
ftr-468	317	9	binding	bind	VERB
ftr-468	317	10	arbitration	arbitration	NOUN
ftr-468	317	11	in	in	ADP
ftr-468	317	12	place	place	NOUN
ftr-468	317	13	to	to	PART
ftr-468	317	14	resolve	resolve	VERB
ftr-468	317	15	disputes	dispute	NOUN
ftr-468	317	16	among	among	ADP
ftr-468	317	17	the	the	DET
ftr-468	317	18	parties	party	NOUN
ftr-468	317	19	.	.	PUNCT
ftr-468	318	1	the	the	DET
ftr-468	318	2	degree	degree	NOUN
ftr-468	318	3	to	to	PART
ftr-468	318	4	which	which	PRON
ftr-468	318	5	the	the	DET
ftr-468	318	6	joa	joa	NOUN
ftr-468	318	7	is	be	AUX
ftr-468	318	8	permanent	permanent	ADJ
ftr-468	318	9	also	also	ADV
ftr-468	318	10	effects	effect	VERB
ftr-468	318	11	the	the	DET
ftr-468	318	12	determination	determination	NOUN
ftr-468	318	13	whether	whether	SCONJ
ftr-468	318	14	the	the	DET
ftr-468	318	15	joa	joa	NOUN
ftr-468	318	16	establishes	establish	VERB
ftr-468	318	17	the	the	DET
ftr-468	318	18	equivalent	equivalent	NOUN
ftr-468	318	19	of	of	ADP
ftr-468	318	20	a	a	DET
ftr-468	318	21	parentsubsidiary	parentsubsidiary	ADJ
ftr-468	318	22	relationship	relationship	NOUN
ftr-468	318	23	.	.	PUNCT
ftr-468	319	1	i	i	PRON
ftr-468	319	2	d.	d.	PROPN
ftr-468	319	3	at	at	ADP
ftr-468	319	4	136	136	NUM
ftr-468	319	5	.	.	PUNCT
ftr-468	320	1	42	42	NUM
ftr-468	320	2	.	.	PUNCT
ftr-468	321	1	this	this	DET
ftr-468	321	2	factor	factor	NOUN
ftr-468	321	3	is	be	AUX
ftr-468	321	4	indeed	indeed	ADV
ftr-468	321	5	listed	list	VERB
ftr-468	321	6	as	as	ADP
ftr-468	321	7	part	part	NOUN
ftr-468	321	8	of	of	ADP
ftr-468	321	9	the	the	DET
ftr-468	321	10	second	second	ADJ
ftr-468	321	11	factor	factor	NOUN
ftr-468	321	12	in	in	ADP
ftr-468	321	13	the	the	DET
ftr-468	321	14	training	training	NOUN
ftr-468	321	15	material	material	NOUN
ftr-468	321	16	.	.	PUNCT
ftr-468	322	1	see	see	VERB
ftr-468	322	2	i	i	PRON
ftr-468	322	3	d.	d.	PROPN
ftr-468	323	1	but	but	CCONJ
ftr-468	323	2	it	it	PRON
ftr-468	323	3	is	be	AUX
ftr-468	323	4	listed	list	VERB
ftr-468	323	5	as	as	ADP
ftr-468	323	6	a	a	DET
ftr-468	323	7	third	third	ADJ
ftr-468	323	8	factor	factor	NOUN
ftr-468	323	9	in	in	ADP
ftr-468	323	10	correspondence	correspondence	NOUN
ftr-468	323	11	to	to	ADP
ftr-468	323	12	applicants	applicant	NOUN
ftr-468	323	13	.	.	PUNCT
ftr-468	324	1	joa	joa	PROPN
ftr-468	324	2	applicant	applicant	PROPN
ftr-468	324	3	letter	letter	NOUN
ftr-468	324	4	,	,	PUNCT
ftr-468	324	5	supra	supra	PROPN
ftr-468	324	6	note	note	NOUN
ftr-468	324	7	36	36	NUM
ftr-468	324	8	.	.	NOUN
ftr-468	324	9	43	43	NUM
ftr-468	324	10	.	.	PUNCT
ftr-468	325	1	a	a	DET
ftr-468	325	2	veto	veto	NOUN
ftr-468	325	3	power	power	NOUN
ftr-468	325	4	is	be	AUX
ftr-468	325	5	not	not	PART
ftr-468	325	6	the	the	DET
ftr-468	325	7	same	same	ADJ
ftr-468	325	8	as	as	ADP
ftr-468	325	9	a	a	DET
ftr-468	325	10	power	power	NOUN
ftr-468	325	11	to	to	PART
ftr-468	325	12	initiate	initiate	VERB
ftr-468	325	13	an	an	DET
ftr-468	325	14	action	action	NOUN
ftr-468	325	15	.	.	PUNCT
ftr-468	326	1	if	if	SCONJ
ftr-468	326	2	the	the	DET
ftr-468	326	3	authority	authority	NOUN
ftr-468	326	4	ceded	cede	VERB
ftr-468	326	5	to	to	ADP
ftr-468	326	6	the	the	DET
ftr-468	326	7	joa	joa	NOUN
ftr-468	326	8	governing	govern	VERB
ftr-468	326	9	body	body	NOUN
ftr-468	326	10	is	be	AUX
ftr-468	326	11	merely	merely	ADV
ftr-468	326	12	the	the	DET
ftr-468	326	13	power	power	NOUN
ftr-468	326	14	to	to	PART
ftr-468	326	15	veto	veto	VERB
ftr-468	326	16	actions	action	NOUN
ftr-468	326	17	taken	take	VERB
ftr-468	326	18	by	by	ADP
ftr-468	326	19	participating	participate	VERB
ftr-468	326	20	hospitals	hospital	NOUN
ftr-468	326	21	,	,	PUNCT
ftr-468	326	22	then	then	ADV
ftr-468	326	23	the	the	DET
ftr-468	326	24	facts	fact	NOUN
ftr-468	326	25	and	and	CCONJ
ftr-468	326	26	circumstances	circumstance	NOUN
ftr-468	326	27	necessary	necessary	ADJ
ftr-468	326	28	to	to	PART
ftr-468	326	29	establish	establish	VERB
ftr-468	326	30	the	the	DET
ftr-468	326	31	equivalent	equivalent	NOUN
ftr-468	326	32	of	of	ADP
ftr-468	326	33	a	a	DET
ftr-468	326	34	parent	parent	NOUN
ftr-468	326	35	-	-	PUNCT
ftr-468	326	36	subsidiary	subsidiary	NOUN
ftr-468	326	37	relationship	relationship	NOUN
ftr-468	326	38	would	would	AUX
ftr-468	326	39	not	not	PART
ftr-468	326	40	be	be	AUX
ftr-468	326	41	present	present	ADJ
ftr-468	326	42	.	.	PUNCT
ftr-468	327	1	similarly	similarly	ADV
ftr-468	327	2	,	,	PUNCT
ftr-468	327	3	if	if	SCONJ
ftr-468	327	4	actions	action	NOUN
ftr-468	327	5	of	of	ADP
ftr-468	327	6	the	the	DET
ftr-468	327	7	joa	joa	NOUN
ftr-468	327	8	governing	govern	VERB
ftr-468	327	9	body	body	NOUN
ftr-468	327	10	are	be	AUX
ftr-468	327	11	subject	subject	ADJ
ftr-468	327	12	to	to	ADP
ftr-468	327	13	veto	veto	NOUN
ftr-468	327	14	by	by	ADP
ftr-468	327	15	the	the	DET
ftr-468	327	16	participating	participate	VERB
ftr-468	327	17	hospitals	hospital	NOUN
ftr-468	327	18	,	,	PUNCT
ftr-468	327	19	this	this	PRON
ftr-468	327	20	too	too	ADV
ftr-468	327	21	would	would	AUX
ftr-468	327	22	negate	negate	VERB
ftr-468	327	23	a	a	DET
ftr-468	327	24	finding	finding	NOUN
ftr-468	327	25	that	that	SCONJ
ftr-468	327	26	the	the	DET
ftr-468	327	27	hospitals	hospital	NOUN
ftr-468	327	28	function	function	VERB
ftr-468	327	29	as	as	ADP
ftr-468	327	30	subordinates	subordinate	NOUN
ftr-468	327	31	of	of	ADP
ftr-468	327	32	the	the	DET
ftr-468	327	33	joa	joa	NOUN
ftr-468	327	34	.	.	PUNCT
ftr-468	328	1	if	if	SCONJ
ftr-468	328	2	participating	participate	VERB
ftr-468	328	3	hospitals	hospital	NOUN
ftr-468	328	4	retain	retain	VERB
ftr-468	328	5	some	some	DET
ftr-468	328	6	authority	authority	NOUN
ftr-468	328	7	,	,	PUNCT
ftr-468	328	8	this	this	PRON
ftr-468	328	9	is	be	AUX
ftr-468	328	10	not	not	PART
ftr-468	328	11	necessarily	necessarily	ADV
ftr-468	328	12	determinative	determinative	ADJ
ftr-468	328	13	of	of	ADP
ftr-468	328	14	whether	whether	SCONJ
ftr-468	328	15	the	the	DET
ftr-468	328	16	equivalent	equivalent	NOUN
ftr-468	328	17	of	of	ADP
ftr-468	328	18	a	a	DET
ftr-468	328	19	parent	parent	NOUN
ftr-468	328	20	-	-	PUNCT
ftr-468	328	21	subsidiary	subsidiary	NOUN
ftr-468	328	22	relationship	relationship	NOUN
ftr-468	328	23	has	have	AUX
ftr-468	328	24	been	be	AUX
ftr-468	328	25	established	establish	VERB
ftr-468	328	26	.	.	PUNCT
ftr-468	329	1	for	for	ADP
ftr-468	329	2	example	example	NOUN
ftr-468	329	3	,	,	PUNCT
ftr-468	329	4	authority	authority	NOUN
ftr-468	329	5	over	over	ADP
ftr-468	329	6	ethical	ethical	ADJ
ftr-468	329	7	or	or	CCONJ
ftr-468	329	8	moral	moral	ADJ
ftr-468	329	9	issues	issue	NOUN
ftr-468	329	10	based	base	VERB
ftr-468	329	11	on	on	ADP
ftr-468	329	12	religious	religious	ADJ
ftr-468	329	13	principles	principle	NOUN
ftr-468	329	14	may	may	AUX
ftr-468	329	15	be	be	AUX
ftr-468	329	16	reserved	reserve	VERB
ftr-468	329	17	by	by	ADP
ftr-468	329	18	the	the	DET
ftr-468	329	19	participating	participate	VERB
ftr-468	329	20	entities	entity	NOUN
ftr-468	329	21	.	.	PUNCT
ftr-468	330	1	if	if	SCONJ
ftr-468	330	2	all	all	PRON
ftr-468	330	3	of	of	ADP
ftr-468	330	4	the	the	DET
ftr-468	330	5	other	other	ADJ
ftr-468	330	6	surrounding	surround	VERB
ftr-468	330	7	facts	fact	NOUN
ftr-468	330	8	and	and	CCONJ
ftr-468	330	9	circumstances	circumstance	NOUN
ftr-468	330	10	showed	show	VERB
ftr-468	330	11	that	that	SCONJ
ftr-468	330	12	sufficient	sufficient	ADJ
ftr-468	330	13	authority	authority	NOUN
ftr-468	330	14	had	have	AUX
ftr-468	330	15	otherwise	otherwise	ADV
ftr-468	330	16	been	be	AUX
ftr-468	330	17	ceded	cede	VERB
ftr-468	330	18	to	to	ADP
ftr-468	330	19	the	the	DET
ftr-468	330	20	joa	joa	NOUN
ftr-468	330	21	governing	govern	VERB
ftr-468	330	22	body	body	NOUN
ftr-468	330	23	,	,	PUNCT
ftr-468	330	24	this	this	DET
ftr-468	330	25	type	type	NOUN
ftr-468	330	26	of	of	ADP
ftr-468	330	27	reservation	reservation	NOUN
ftr-468	330	28	would	would	AUX
ftr-468	330	29	not	not	PART
ftr-468	330	30	preclude	preclude	VERB
ftr-468	330	31	a	a	DET
ftr-468	330	32	finding	finding	NOUN
ftr-468	330	33	that	that	SCONJ
ftr-468	330	34	the	the	DET
ftr-468	330	35	equivalent	equivalent	NOUN
ftr-468	330	36	of	of	ADP
ftr-468	330	37	parent	parent	NOUN
ftr-468	330	38	-	-	PUNCT
ftr-468	330	39	subsidiary	subsidiary	NOUN
ftr-468	330	40	relationship	relationship	NOUN
ftr-468	330	41	had	have	AUX
ftr-468	330	42	been	be	AUX
ftr-468	330	43	established	establish	VERB
ftr-468	330	44	.	.	PUNCT
ftr-468	331	1	darling	darling	NOUN
ftr-468	331	2	&	&	CCONJ
ftr-468	331	3	friedlander	friedlander	PROPN
ftr-468	331	4	,	,	PUNCT
ftr-468	331	5	supra	supra	PROPN
ftr-468	331	6	note	note	NOUN
ftr-468	331	7	8	8	NUM
ftr-468	331	8	,	,	PUNCT
ftr-468	331	9	at	at	ADP
ftr-468	331	10	136	136	NUM
ftr-468	331	11	(	(	PUNCT
ftr-468	331	12	headings	heading	NOUN
ftr-468	331	13	omitted	omit	VERB
ftr-468	331	14	)	)	PUNCT
ftr-468	331	15	.	.	PUNCT
ftr-468	332	1	two	two	NUM
ftr-468	332	2	practitioners	practitioner	NOUN
ftr-468	332	3	suggest	suggest	VERB
ftr-468	332	4	that	that	SCONJ
ftr-468	332	5	instead	instead	ADV
ftr-468	332	6	of	of	ADP
ftr-468	332	7	allowing	allow	VERB
ftr-468	332	8	a	a	DET
ftr-468	332	9	party	party	NOUN
ftr-468	332	10	to	to	PART
ftr-468	332	11	veto	veto	VERB
ftr-468	332	12	action	action	NOUN
ftr-468	332	13	with	with	ADP
ftr-468	332	14	respect	respect	NOUN
ftr-468	332	15	to	to	ADP
ftr-468	332	16	a	a	DET
ftr-468	332	17	very	very	ADV
ftr-468	332	18	significant	significant	ADJ
ftr-468	332	19	matter	matter	NOUN
ftr-468	332	20	,	,	PUNCT
ftr-468	332	21	the	the	DET
ftr-468	332	22	service	service	NOUN
ftr-468	332	23	prefers	prefer	VERB
ftr-468	332	24	that	that	SCONJ
ftr-468	332	25	the	the	DET
ftr-468	332	26	agreement	agreement	NOUN
ftr-468	332	27	not	not	PART
ftr-468	332	28	allow	allow	VERB
ftr-468	332	29	the	the	DET
ftr-468	332	30	action	action	NOUN
ftr-468	332	31	in	in	ADP
ftr-468	332	32	the	the	DET
ftr-468	332	33	first	first	ADJ
ftr-468	332	34	place	place	NOUN
ftr-468	332	35	except	except	SCONJ
ftr-468	332	36	in	in	ADP
ftr-468	332	37	accordance	accordance	NOUN
ftr-468	332	38	with	with	ADP
ftr-468	332	39	a	a	DET
ftr-468	332	40	supermajority	supermajority	NOUN
ftr-468	332	41	voting	voting	NOUN
ftr-468	332	42	provision	provision	NOUN
ftr-468	332	43	.	.	PUNCT
ftr-468	333	1	kenneth	kenneth	PROPN
ftr-468	333	2	l	l	PROPN
ftr-468	333	3	tracy	tracy	PROPN
ftr-468	333	4	&	&	CCONJ
ftr-468	333	5	elizabeth	elizabeth	PROPN
ftr-468	333	6	b.	b.	PROPN
ftr-468	333	7	lewis	lewis	PROPN
ftr-468	333	8	,	,	PUNCT
ftr-468	333	9	latest	late	ADJ
ftr-468	333	10	joa	joa	NOUN
ftr-468	333	11	ruling	ruling	NOUN
ftr-468	333	12	confirms	confirm	VERB
ftr-468	333	13	internal	internal	ADJ
ftr-468	333	14	revenue	revenue	NOUN
ftr-468	333	15	service	service	NOUN
ftr-468	333	16	flexibility	flexibility	NOUN
ftr-468	333	17	on	on	ADP
ftr-468	333	18	parent	parent	NOUN
ftr-468	333	19	-	-	PUNCT
ftr-468	333	20	subsidiary	subsidiary	NOUN
ftr-468	333	21	relationship	relationship	NOUN
ftr-468	333	22	issue	issue	NOUN
ftr-468	333	23	,	,	PUNCT
ftr-468	333	24	16	16	NUM
ftr-468	333	25	exempt	exempt	ADJ
ftr-468	333	26	org	org	NOUN
ftr-468	333	27	.	.	PUNCT
ftr-468	334	1	tax	tax	NOUN
ftr-468	334	2	rev	rev	PROPN
ftr-468	334	3	.	.	PROPN
ftr-468	334	4	449	449	NUM
ftr-468	334	5	.	.	PUNCT
ftr-468	335	1	455	455	NUM
ftr-468	335	2	(	(	PUNCT
ftr-468	335	3	1997	1997	NUM
ftr-468	335	4	)	)	PUNCT
ftr-468	335	5	.	.	PUNCT
ftr-468	336	1	19971	19971	NUM
ftr-468	336	2	florida	florida	PROPN
ftr-468	336	3	tax	tax	NOUN
ftr-468	336	4	review	review	NOUN
ftr-468	336	5	in	in	ADP
ftr-468	336	6	the	the	DET
ftr-468	336	7	original	original	ADJ
ftr-468	336	8	series	series	NOUN
ftr-468	336	9	of	of	ADP
ftr-468	336	10	private	private	ADJ
ftr-468	336	11	letter	letter	NOUN
ftr-468	336	12	rulings	ruling	NOUN
ftr-468	336	13	approving	approve	VERB
ftr-468	336	14	the	the	DET
ftr-468	336	15	implementation	implementation	NOUN
ftr-468	336	16	of	of	ADP
ftr-468	336	17	joint	joint	ADJ
ftr-468	336	18	operating	operating	NOUN
ftr-468	336	19	agreements	agreement	NOUN
ftr-468	336	20	,	,	PUNCT
ftr-468	336	21	44	44	NUM
ftr-468	336	22	the	the	DET
ftr-468	336	23	service	service	NOUN
ftr-468	336	24	discussed	discuss	VERB
ftr-468	336	25	the	the	DET
ftr-468	336	26	governance	governance	NOUN
ftr-468	336	27	and	and	CCONJ
ftr-468	336	28	managerial	managerial	ADJ
ftr-468	336	29	factors	factor	NOUN
ftr-468	336	30	which	which	PRON
ftr-468	336	31	supported	support	VERB
ftr-468	336	32	its	its	PRON
ftr-468	336	33	approval	approval	NOUN
ftr-468	336	34	of	of	ADP
ftr-468	336	35	the	the	DET
ftr-468	336	36	arrangements	arrangement	NOUN
ftr-468	336	37	.	.	PUNCT
ftr-468	337	1	the	the	DET
ftr-468	337	2	results	result	NOUN
ftr-468	337	3	in	in	ADP
ftr-468	337	4	all	all	DET
ftr-468	337	5	four	four	NUM
ftr-468	337	6	rulings	ruling	NOUN
ftr-468	337	7	was	be	AUX
ftr-468	337	8	the	the	DET
ftr-468	337	9	creation	creation	NOUN
ftr-468	337	10	of	of	ADP
ftr-468	337	11	tax	tax	NOUN
ftr-468	337	12	exempt	exempt	ADJ
ftr-468	337	13	consolidation	consolidation	NOUN
ftr-468	337	14	entities	entity	NOUN
ftr-468	337	15	and	and	CCONJ
ftr-468	337	16	a	a	DET
ftr-468	337	17	determination	determination	NOUN
ftr-468	337	18	in	in	ADP
ftr-468	337	19	each	each	DET
ftr-468	337	20	ruling	ruling	NOUN
ftr-468	337	21	that	that	SCONJ
ftr-468	337	22	an	an	DET
ftr-468	337	23	exempt	exempt	ADJ
ftr-468	337	24	participant	participant	NOUN
ftr-468	337	25	would	would	AUX
ftr-468	337	26	not	not	PART
ftr-468	337	27	derive	derive	VERB
ftr-468	337	28	unrelated	unrelated	ADJ
ftr-468	337	29	business	business	NOUN
ftr-468	337	30	income	income	NOUN
ftr-468	337	31	from	from	ADP
ftr-468	337	32	the	the	DET
ftr-468	337	33	provision	provision	NOUN
ftr-468	337	34	of	of	ADP
ftr-468	337	35	goods	good	NOUN
ftr-468	337	36	and	and	CCONJ
ftr-468	337	37	services	service	NOUN
ftr-468	337	38	to	to	ADP
ftr-468	337	39	another	another	DET
ftr-468	337	40	participant	participant	NOUN
ftr-468	337	41	.	.	PUNCT
ftr-468	338	1	although	although	SCONJ
ftr-468	338	2	the	the	DET
ftr-468	338	3	results	result	NOUN
ftr-468	338	4	were	be	AUX
ftr-468	338	5	identical	identical	ADJ
ftr-468	338	6	in	in	ADP
ftr-468	338	7	each	each	DET
ftr-468	338	8	ruling	ruling	NOUN
ftr-468	338	9	,	,	PUNCT
ftr-468	338	10	the	the	DET
ftr-468	338	11	service	service	NOUN
ftr-468	338	12	discussed	discuss	VERB
ftr-468	338	13	the	the	DET
ftr-468	338	14	governance	governance	NOUN
ftr-468	338	15	and	and	CCONJ
ftr-468	338	16	managerial	managerial	ADJ
ftr-468	338	17	factors	factor	NOUN
ftr-468	338	18	in	in	ADP
ftr-468	338	19	much	much	ADV
ftr-468	338	20	greater	great	ADJ
ftr-468	338	21	detail	detail	NOUN
ftr-468	338	22	in	in	ADP
ftr-468	338	23	the	the	DET
ftr-468	338	24	second	second	ADJ
ftr-468	338	25	and	and	CCONJ
ftr-468	338	26	third	third	ADJ
ftr-468	338	27	rulings	ruling	NOUN
ftr-468	338	28	.	.	PUNCT
ftr-468	339	1	in	in	ADP
ftr-468	339	2	private	private	ADJ
ftr-468	339	3	letter	letter	NOUN
ftr-468	339	4	ruling	rule	VERB
ftr-468	339	5	9623011	9623011	NUM
ftr-468	339	6	,	,	PUNCT
ftr-468	339	7	the	the	DET
ftr-468	339	8	second	second	ADJ
ftr-468	339	9	ruling	ruling	NOUN
ftr-468	339	10	,	,	PUNCT
ftr-468	339	11	corporation	corporation	NOUN
ftr-468	339	12	a	a	DET
ftr-468	339	13	owned	own	VERB
ftr-468	339	14	100	100	NUM
ftr-468	339	15	%	%	NOUN
ftr-468	339	16	of	of	ADP
ftr-468	339	17	corporation	corporation	NOUN
ftr-468	339	18	b	b	PROPN
ftr-468	339	19	,	,	PUNCT
ftr-468	339	20	hospital	hospital	NOUN
ftr-468	339	21	a	a	NOUN
ftr-468	339	22	-	-	PUNCT
ftr-468	339	23	i	i	PROPN
ftr-468	339	24	,	,	PUNCT
ftr-468	339	25	hospital	hospital	PROPN
ftr-468	339	26	a-2	a-2	PROPN
ftr-468	339	27	,	,	PUNCT
ftr-468	339	28	and	and	CCONJ
ftr-468	339	29	other	other	ADJ
ftr-468	339	30	unspecified	unspecified	ADJ
ftr-468	339	31	"	"	PUNCT
ftr-468	339	32	health	health	NOUN
ftr-468	339	33	care	care	NOUN
ftr-468	339	34	facilities	facility	NOUN
ftr-468	339	35	.	.	PUNCT
ftr-468	339	36	"	"	PUNCT
ftr-468	340	1	corporation	corporation	NOUN
ftr-468	340	2	b	b	PROPN
ftr-468	340	3	owned	own	VERB
ftr-468	340	4	100	100	NUM
ftr-468	340	5	%	%	NOUN
ftr-468	340	6	of	of	ADP
ftr-468	340	7	hospital	hospital	NOUN
ftr-468	340	8	b.	b.	PROPN
ftr-468	340	9	collectively	collectively	ADV
ftr-468	340	10	,	,	PUNCT
ftr-468	340	11	the	the	DET
ftr-468	340	12	several	several	ADJ
ftr-468	340	13	entities	entity	NOUN
ftr-468	340	14	were	be	AUX
ftr-468	340	15	referred	refer	VERB
ftr-468	340	16	to	to	ADP
ftr-468	340	17	as	as	ADP
ftr-468	340	18	group	group	PROPN
ftr-468	340	19	a.	a.	NOUN
ftr-468	340	20	a	a	DET
ftr-468	340	21	second	second	ADJ
ftr-468	340	22	group	group	NOUN
ftr-468	340	23	,	,	PUNCT
ftr-468	340	24	referred	refer	VERB
ftr-468	340	25	to	to	ADP
ftr-468	340	26	as	as	ADP
ftr-468	340	27	group	group	NOUN
ftr-468	340	28	c	c	PROPN
ftr-468	340	29	,	,	PUNCT
ftr-468	340	30	contained	contain	VERB
ftr-468	340	31	corporation	corporation	NOUN
ftr-468	340	32	d	d	ADP
ftr-468	340	33	which	which	PRON
ftr-468	340	34	owned	own	VERB
ftr-468	340	35	100	100	NUM
ftr-468	340	36	%	%	NOUN
ftr-468	340	37	of	of	ADP
ftr-468	340	38	corporation	corporation	PROPN
ftr-468	340	39	c.	c.	PROPN
ftr-468	340	40	corporation	corporation	PROPN
ftr-468	340	41	c	c	PROPN
ftr-468	340	42	owned	own	VERB
ftr-468	340	43	100	100	NUM
ftr-468	340	44	%	%	NOUN
ftr-468	340	45	of	of	ADP
ftr-468	340	46	hospital	hospital	NOUN
ftr-468	340	47	c	c	NOUN
ftr-468	340	48	-	-	PUNCT
ftr-468	340	49	i	i	PROPN
ftr-468	340	50	,	,	PUNCT
ftr-468	340	51	hospital	hospital	NOUN
ftr-468	340	52	c-2	c-2	NOUN
ftr-468	340	53	and	and	CCONJ
ftr-468	340	54	also	also	ADV
ftr-468	340	55	unspecified	unspecified	ADJ
ftr-468	340	56	"	"	PUNCT
ftr-468	340	57	health	health	NOUN
ftr-468	340	58	care	care	NOUN
ftr-468	340	59	facilities	facility	NOUN
ftr-468	340	60	.	.	PUNCT
ftr-468	340	61	"	"	PUNCT
ftr-468	341	1	figure	figure	NOUN
ftr-468	341	2	i	i	PRON
ftr-468	341	3	(	(	PUNCT
ftr-468	341	4	page	page	NOUN
ftr-468	341	5	579	579	NUM
ftr-468	341	6	)	)	PUNCT
ftr-468	341	7	graphically	graphically	ADV
ftr-468	341	8	illustrates	illustrate	VERB
ftr-468	341	9	the	the	DET
ftr-468	341	10	corporate	corporate	ADJ
ftr-468	341	11	structures	structure	NOUN
ftr-468	341	12	of	of	ADP
ftr-468	341	13	the	the	DET
ftr-468	341	14	two	two	NUM
ftr-468	341	15	groups	group	NOUN
ftr-468	341	16	prior	prior	ADV
ftr-468	341	17	to	to	ADP
ftr-468	341	18	entering	enter	VERB
ftr-468	341	19	into	into	ADP
ftr-468	341	20	the	the	DET
ftr-468	341	21	joint	joint	ADJ
ftr-468	341	22	operating	operating	NOUN
ftr-468	341	23	agreement	agreement	NOUN
ftr-468	341	24	.	.	PUNCT
ftr-468	342	1	44	44	NUM
ftr-468	342	2	.	.	PUNCT
ftr-468	342	3	priv	priv	NOUN
ftr-468	342	4	.	.	PUNCT
ftr-468	343	1	ltr	ltr	PROPN
ftr-468	343	2	.	.	PUNCT
ftr-468	344	1	rul	rul	PROPN
ftr-468	344	2	.	.	PUNCT
ftr-468	345	1	97	97	NUM
ftr-468	345	2	-	-	SYM
ftr-468	345	3	14	14	NUM
ftr-468	345	4	-	-	SYM
ftr-468	345	5	011	011	NUM
ftr-468	345	6	(	(	PUNCT
ftr-468	345	7	dec	dec	PROPN
ftr-468	345	8	.	.	PROPN
ftr-468	345	9	24	24	NUM
ftr-468	345	10	,	,	PUNCT
ftr-468	345	11	1996	1996	NUM
ftr-468	345	12	)	)	PUNCT
ftr-468	345	13	;	;	PUNCT
ftr-468	345	14	priv	priv	NOUN
ftr-468	345	15	.	.	PUNCT
ftr-468	346	1	ltr	ltr	PROPN
ftr-468	346	2	.	.	PUNCT
ftr-468	347	1	rul	rul	PROPN
ftr-468	347	2	.	.	PUNCT
ftr-468	348	1	96	96	NUM
ftr-468	348	2	-	-	SYM
ftr-468	348	3	51	51	NUM
ftr-468	348	4	-	-	SYM
ftr-468	348	5	047	047	NUM
ftr-468	348	6	(	(	PUNCT
ftr-468	348	7	sept	sept	PROPN
ftr-468	348	8	.	.	PROPN
ftr-468	348	9	24	24	NUM
ftr-468	348	10	,	,	PUNCT
ftr-468	348	11	1996	1996	NUM
ftr-468	348	12	)	)	PUNCT
ftr-468	348	13	;	;	PUNCT
ftr-468	349	1	priv	priv	NOUN
ftr-468	349	2	.	.	PUNCT
ftr-468	350	1	ltr	ltr	PROPN
ftr-468	350	2	.	.	PUNCT
ftr-468	351	1	rul	rul	PROPN
ftr-468	351	2	.	.	PUNCT
ftr-468	352	1	96	96	NUM
ftr-468	352	2	-	-	SYM
ftr-468	352	3	23	23	NUM
ftr-468	352	4	-	-	SYM
ftr-468	352	5	011	011	NUM
ftr-468	352	6	(	(	PUNCT
ftr-468	352	7	feb	feb	PROPN
ftr-468	352	8	.	.	PROPN
ftr-468	352	9	29	29	NUM
ftr-468	352	10	,	,	PUNCT
ftr-468	352	11	1996	1996	NUM
ftr-468	352	12	)	)	PUNCT
ftr-468	352	13	;	;	PUNCT
ftr-468	352	14	priv	priv	NOUN
ftr-468	352	15	.	.	PUNCT
ftr-468	353	1	ltr	ltr	PROPN
ftr-468	353	2	.	.	PUNCT
ftr-468	354	1	rul	rul	PROPN
ftr-468	354	2	.	.	PUNCT
ftr-468	355	1	96	96	NUM
ftr-468	355	2	-	-	SYM
ftr-468	355	3	09	09	NUM
ftr-468	355	4	-	-	PUNCT
ftr-468	355	5	011	011	NUM
ftr-468	355	6	(	(	PUNCT
ftr-468	355	7	nov	nov	PROPN
ftr-468	355	8	.	.	PROPN
ftr-468	355	9	22	22	NUM
ftr-468	355	10	,	,	PUNCT
ftr-468	355	11	1995	1995	NUM
ftr-468	355	12	)	)	PUNCT
ftr-468	355	13	.	.	PUNCT
ftr-468	356	1	since	since	SCONJ
ftr-468	356	2	the	the	DET
ftr-468	356	3	first	first	ADJ
ftr-468	356	4	four	four	NUM
ftr-468	356	5	rulings	ruling	NOUN
ftr-468	356	6	were	be	AUX
ftr-468	356	7	issued	issue	VERB
ftr-468	356	8	,	,	PUNCT
ftr-468	356	9	the	the	DET
ftr-468	356	10	service	service	NOUN
ftr-468	356	11	has	have	AUX
ftr-468	356	12	approved	approve	VERB
ftr-468	356	13	joint	joint	ADJ
ftr-468	356	14	operating	operating	NOUN
ftr-468	356	15	agreements	agreement	NOUN
ftr-468	356	16	with	with	ADP
ftr-468	356	17	almost	almost	ADV
ftr-468	356	18	verbatim	verbatim	ADJ
ftr-468	356	19	boilerplate	boilerplate	ADJ
ftr-468	356	20	language	language	NOUN
ftr-468	356	21	.	.	PUNCT
ftr-468	357	1	see	see	VERB
ftr-468	357	2	supra	supra	PROPN
ftr-468	357	3	note	note	PROPN
ftr-468	357	4	9	9	NUM
ftr-468	357	5	and	and	CCONJ
ftr-468	357	6	the	the	DET
ftr-468	357	7	subsequent	subsequent	ADJ
ftr-468	357	8	private	private	ADJ
ftr-468	357	9	letter	letter	NOUN
ftr-468	357	10	rulings	ruling	NOUN
ftr-468	357	11	cited	cite	VERB
ftr-468	357	12	therein	therein	ADV
ftr-468	357	13	.	.	PUNCT
ftr-468	358	1	[	[	X
ftr-468	358	2	vol	vol	NOUN
ftr-468	358	3	3:9	3:9	NUM
ftr-468	358	4	19971	19971	NUM
ftr-468	358	5	creating	create	VERB
ftr-468	358	6	comzplex	comzplex	ADJ
ftr-468	358	7	monsters	monster	NOUN
ftr-468	358	8	579	579	NUM
ftr-468	358	9	-cou	-cou	NUM
ftr-468	358	10	0	0	SYM
ftr-468	359	1	c	c	X
ftr-468	359	2	--	--	PUNCT
ftr-468	359	3	clc	clc	PROPN
ftr-468	359	4	florida	florida	PROPN
ftr-468	359	5	tax	tax	PROPN
ftr-468	359	6	review	review	NOUN
ftr-468	359	7	according	accord	VERB
ftr-468	359	8	to	to	ADP
ftr-468	359	9	the	the	DET
ftr-468	359	10	facts	fact	NOUN
ftr-468	359	11	provided	provide	VERB
ftr-468	359	12	in	in	ADP
ftr-468	359	13	the	the	DET
ftr-468	359	14	ruling	ruling	NOUN
ftr-468	359	15	,	,	PUNCT
ftr-468	359	16	both	both	DET
ftr-468	359	17	groups	group	NOUN
ftr-468	359	18	operated	operate	VERB
ftr-468	359	19	within	within	ADP
ftr-468	359	20	the	the	DET
ftr-468	359	21	same	same	ADJ
ftr-468	359	22	geographical	geographical	ADJ
ftr-468	359	23	area	area	NOUN
ftr-468	359	24	.	.	PUNCT
ftr-468	360	1	thus	thus	ADV
ftr-468	360	2	,	,	PUNCT
ftr-468	360	3	several	several	ADJ
ftr-468	360	4	relevant	relevant	ADJ
ftr-468	360	5	assumptions	assumption	NOUN
ftr-468	360	6	concerning	concern	VERB
ftr-468	360	7	the	the	DET
ftr-468	360	8	operating	operating	NOUN
ftr-468	360	9	environment	environment	NOUN
ftr-468	360	10	might	might	AUX
ftr-468	360	11	be	be	AUX
ftr-468	360	12	safely	safely	ADV
ftr-468	360	13	accepted	accept	VERB
ftr-468	360	14	.	.	PUNCT
ftr-468	361	1	first	first	ADV
ftr-468	361	2	,	,	PUNCT
ftr-468	361	3	there	there	PRON
ftr-468	361	4	existed	exist	VERB
ftr-468	361	5	substantial	substantial	ADJ
ftr-468	361	6	duplication	duplication	NOUN
ftr-468	361	7	of	of	ADP
ftr-468	361	8	services	service	NOUN
ftr-468	361	9	within	within	ADP
ftr-468	361	10	the	the	DET
ftr-468	361	11	geographical	geographical	ADJ
ftr-468	361	12	area	area	NOUN
ftr-468	361	13	.	.	PUNCT
ftr-468	362	1	many	many	ADJ
ftr-468	362	2	of	of	ADP
ftr-468	362	3	the	the	DET
ftr-468	362	4	health	health	NOUN
ftr-468	362	5	services	service	NOUN
ftr-468	362	6	available	available	ADJ
ftr-468	362	7	from	from	ADP
ftr-468	362	8	hospitals	hospital	NOUN
ftr-468	362	9	within	within	ADP
ftr-468	362	10	group	group	NOUN
ftr-468	362	11	a	a	PROPN
ftr-468	362	12	were	be	AUX
ftr-468	362	13	also	also	ADV
ftr-468	362	14	available	available	ADJ
ftr-468	362	15	from	from	ADP
ftr-468	362	16	hospitals	hospital	NOUN
ftr-468	362	17	in	in	ADP
ftr-468	362	18	group	group	PROPN
ftr-468	362	19	c.	c.	PROPN
ftr-468	362	20	second	second	PROPN
ftr-468	362	21	,	,	PUNCT
ftr-468	362	22	the	the	DET
ftr-468	362	23	competition	competition	NOUN
ftr-468	362	24	between	between	ADP
ftr-468	362	25	the	the	DET
ftr-468	362	26	two	two	NUM
ftr-468	362	27	groups	group	NOUN
ftr-468	362	28	in	in	ADP
ftr-468	362	29	the	the	DET
ftr-468	362	30	same	same	ADJ
ftr-468	362	31	geographical	geographical	ADJ
ftr-468	362	32	area	area	NOUN
ftr-468	362	33	increased	increase	VERB
ftr-468	362	34	the	the	DET
ftr-468	362	35	labor	labor	NOUN
ftr-468	362	36	costs	cost	NOUN
ftr-468	362	37	associated	associate	VERB
ftr-468	362	38	with	with	ADP
ftr-468	362	39	staff	staff	NOUN
ftr-468	362	40	physicians	physician	NOUN
ftr-468	362	41	,	,	PUNCT
ftr-468	362	42	nurses	nurse	NOUN
ftr-468	362	43	,	,	PUNCT
ftr-468	362	44	technicians	technician	NOUN
ftr-468	362	45	,	,	PUNCT
ftr-468	362	46	administrators	administrator	NOUN
ftr-468	362	47	and	and	CCONJ
ftr-468	362	48	staff	staff	NOUN
ftr-468	362	49	.	.	PUNCT
ftr-468	363	1	third	third	ADJ
ftr-468	363	2	,	,	PUNCT
ftr-468	363	3	the	the	DET
ftr-468	363	4	collective	collective	ADJ
ftr-468	363	5	capacities	capacity	NOUN
ftr-468	363	6	of	of	ADP
ftr-468	363	7	the	the	DET
ftr-468	363	8	two	two	NUM
ftr-468	363	9	groups	group	NOUN
ftr-468	363	10	was	be	AUX
ftr-468	363	11	greater	great	ADJ
ftr-468	363	12	than	than	ADP
ftr-468	363	13	overall	overall	ADJ
ftr-468	363	14	demand	demand	NOUN
ftr-468	363	15	for	for	ADP
ftr-468	363	16	health	health	NOUN
ftr-468	363	17	care	care	NOUN
ftr-468	363	18	.	.	PUNCT
ftr-468	364	1	fourth	fourth	ADJ
ftr-468	364	2	,	,	PUNCT
ftr-468	364	3	the	the	DET
ftr-468	364	4	added	add	VERB
ftr-468	364	5	effect	effect	NOUN
ftr-468	364	6	of	of	ADP
ftr-468	364	7	available	available	ADJ
ftr-468	364	8	health	health	NOUN
ftr-468	364	9	care	care	NOUN
ftr-468	364	10	from	from	ADP
ftr-468	364	11	for	for	ADP
ftr-468	364	12	-	-	PUNCT
ftr-468	364	13	profit	profit	NOUN
ftr-468	364	14	hospitals	hospital	NOUN
ftr-468	364	15	served	serve	VERB
ftr-468	364	16	to	to	PART
ftr-468	364	17	aggravate	aggravate	VERB
ftr-468	364	18	the	the	DET
ftr-468	364	19	earlier	early	ADV
ftr-468	364	20	stated	state	VERB
ftr-468	364	21	factors	factor	NOUN
ftr-468	364	22	and	and	CCONJ
ftr-468	364	23	all	all	DET
ftr-468	364	24	four	four	NUM
ftr-468	364	25	factors	factor	NOUN
ftr-468	364	26	resulted	result	VERB
ftr-468	364	27	in	in	ADP
ftr-468	364	28	increased	increase	VERB
ftr-468	364	29	costs	cost	NOUN
ftr-468	364	30	to	to	ADP
ftr-468	364	31	patients	patient	NOUN
ftr-468	364	32	.	.	PUNCT
ftr-468	365	1	the	the	DET
ftr-468	365	2	ruling	ruling	NOUN
ftr-468	365	3	does	do	AUX
ftr-468	365	4	not	not	PART
ftr-468	365	5	explicitly	explicitly	ADV
ftr-468	365	6	acknowledge	acknowledge	VERB
ftr-468	365	7	these	these	DET
ftr-468	365	8	assumptions	assumption	NOUN
ftr-468	365	9	but	but	CCONJ
ftr-468	365	10	states	state	VERB
ftr-468	365	11	that	that	SCONJ
ftr-468	365	12	the	the	DET
ftr-468	365	13	parties	party	NOUN
ftr-468	365	14	proposed	propose	VERB
ftr-468	365	15	the	the	DET
ftr-468	365	16	joint	joint	ADJ
ftr-468	365	17	operating	operating	NOUN
ftr-468	365	18	agreement	agreement	NOUN
ftr-468	365	19	to	to	PART
ftr-468	365	20	unify	unify	VERB
ftr-468	365	21	and	and	CCONJ
ftr-468	365	22	enhance	enhance	VERB
ftr-468	365	23	health	health	NOUN
ftr-468	365	24	care	care	NOUN
ftr-468	365	25	services	service	NOUN
ftr-468	365	26	,	,	PUNCT
ftr-468	365	27	and	and	CCONJ
ftr-468	365	28	eliminate	eliminate	VERB
ftr-468	365	29	duplicate	duplicate	ADJ
ftr-468	365	30	services	service	NOUN
ftr-468	365	31	in	in	ADP
ftr-468	365	32	order	order	NOUN
ftr-468	365	33	to	to	PART
ftr-468	365	34	achieve	achieve	VERB
ftr-468	365	35	cost	cost	NOUN
ftr-468	365	36	efficiencies	efficiency	NOUN
ftr-468	365	37	and	and	CCONJ
ftr-468	365	38	improve	improve	VERB
ftr-468	365	39	health	health	NOUN
ftr-468	365	40	care	care	NOUN
ftr-468	365	41	access	access	NOUN
ftr-468	365	42	.	.	PUNCT
ftr-468	366	1	45	45	NUM
ftr-468	366	2	45	45	NUM
ftr-468	366	3	.	.	PUNCT
ftr-468	367	1	in	in	ADP
ftr-468	367	2	the	the	DET
ftr-468	367	3	most	most	ADV
ftr-468	367	4	recently	recently	ADV
ftr-468	367	5	approved	approve	VERB
ftr-468	367	6	joint	joint	ADJ
ftr-468	367	7	operating	operating	NOUN
ftr-468	367	8	agreement	agreement	NOUN
ftr-468	367	9	,	,	PUNCT
ftr-468	367	10	the	the	DET
ftr-468	367	11	hospitals	hospital	NOUN
ftr-468	367	12	confirmed	confirm	VERB
ftr-468	367	13	the	the	DET
ftr-468	367	14	adverse	adverse	ADJ
ftr-468	367	15	consequences	consequence	NOUN
ftr-468	367	16	by	by	ADP
ftr-468	367	17	an	an	DET
ftr-468	367	18	independent	independent	ADJ
ftr-468	367	19	study	study	NOUN
ftr-468	367	20	which	which	PRON
ftr-468	367	21	identified	identify	VERB
ftr-468	367	22	areas	area	NOUN
ftr-468	367	23	of	of	ADP
ftr-468	367	24	potential	potential	ADJ
ftr-468	367	25	savings	saving	NOUN
ftr-468	367	26	.	.	PUNCT
ftr-468	368	1	tracy	tracy	PROPN
ftr-468	368	2	&	&	CCONJ
ftr-468	368	3	lewis	lewis	PROPN
ftr-468	368	4	,	,	PUNCT
ftr-468	368	5	supra	supra	PROPN
ftr-468	368	6	note	note	PROPN
ftr-468	368	7	43	43	NUM
ftr-468	368	8	,	,	PUNCT
ftr-468	368	9	at	at	ADP
ftr-468	368	10	449	449	NUM
ftr-468	368	11	.	.	PUNCT
ftr-468	369	1	the	the	DET
ftr-468	369	2	macroeconomic	macroeconomic	ADJ
ftr-468	369	3	factors	factor	NOUN
ftr-468	369	4	which	which	PRON
ftr-468	369	5	make	make	VERB
ftr-468	369	6	the	the	DET
ftr-468	369	7	listed	list	VERB
ftr-468	369	8	assumptions	assumption	NOUN
ftr-468	369	9	more	more	ADV
ftr-468	369	10	acute	acute	ADJ
ftr-468	369	11	than	than	SCONJ
ftr-468	369	12	they	they	PRON
ftr-468	369	13	would	would	AUX
ftr-468	369	14	otherwise	otherwise	ADV
ftr-468	369	15	be	be	AUX
ftr-468	369	16	generally	generally	ADV
ftr-468	369	17	revolve	revolve	NOUN
ftr-468	369	18	around	around	ADP
ftr-468	369	19	the	the	DET
ftr-468	369	20	federal	federal	ADJ
ftr-468	369	21	government	government	NOUN
ftr-468	369	22	's	's	PART
ftr-468	369	23	efforts	effort	NOUN
ftr-468	369	24	to	to	PART
ftr-468	369	25	impose	impose	VERB
ftr-468	369	26	cost	cost	NOUN
ftr-468	369	27	controls	control	NOUN
ftr-468	369	28	on	on	ADP
ftr-468	369	29	escalating	escalate	VERB
ftr-468	369	30	health	health	NOUN
ftr-468	369	31	care	care	NOUN
ftr-468	369	32	costs	cost	NOUN
ftr-468	369	33	.	.	PUNCT
ftr-468	370	1	cost	cost	NOUN
ftr-468	370	2	control	control	NOUN
ftr-468	370	3	is	be	AUX
ftr-468	370	4	the	the	DET
ftr-468	370	5	essence	essence	NOUN
ftr-468	370	6	of	of	ADP
ftr-468	370	7	"	"	PUNCT
ftr-468	370	8	managed	manage	VERB
ftr-468	370	9	care	care	NOUN
ftr-468	370	10	"	"	PUNCT
ftr-468	370	11	and	and	CCONJ
ftr-468	370	12	is	be	AUX
ftr-468	370	13	generally	generally	ADV
ftr-468	370	14	achieved	achieve	VERB
ftr-468	370	15	through	through	ADP
ftr-468	370	16	greater	great	ADJ
ftr-468	370	17	scrutiny	scrutiny	NOUN
ftr-468	370	18	of	of	ADP
ftr-468	370	19	the	the	DET
ftr-468	370	20	need	need	NOUN
ftr-468	370	21	for	for	ADP
ftr-468	370	22	certain	certain	ADJ
ftr-468	370	23	health	health	NOUN
ftr-468	370	24	care	care	NOUN
ftr-468	370	25	services	service	NOUN
ftr-468	370	26	and	and	CCONJ
ftr-468	370	27	shorter	short	ADJ
ftr-468	370	28	hospital	hospital	NOUN
ftr-468	370	29	stays	stay	NOUN
ftr-468	370	30	.	.	PUNCT
ftr-468	371	1	the	the	DET
ftr-468	371	2	"	"	PUNCT
ftr-468	371	3	tools	tool	NOUN
ftr-468	371	4	"	"	PUNCT
ftr-468	371	5	of	of	ADP
ftr-468	371	6	managed	manage	VERB
ftr-468	371	7	care	care	NOUN
ftr-468	371	8	include	include	VERB
ftr-468	371	9	"	"	PUNCT
ftr-468	371	10	preadmission	preadmission	NOUN
ftr-468	371	11	certification	certification	NOUN
ftr-468	371	12	"	"	PUNCT
ftr-468	371	13	of	of	ADP
ftr-468	371	14	need	need	NOUN
ftr-468	371	15	for	for	ADP
ftr-468	371	16	services	service	NOUN
ftr-468	371	17	,	,	PUNCT
ftr-468	371	18	controlling	control	VERB
ftr-468	371	19	the	the	DET
ftr-468	371	20	length	length	NOUN
ftr-468	371	21	of	of	ADP
ftr-468	371	22	hospital	hospital	NOUN
ftr-468	371	23	stays	stay	NOUN
ftr-468	371	24	and	and	CCONJ
ftr-468	371	25	close	close	ADJ
ftr-468	371	26	supervision	supervision	NOUN
ftr-468	371	27	and	and	CCONJ
ftr-468	371	28	management	management	NOUN
ftr-468	371	29	of	of	ADP
ftr-468	371	30	acute	acute	ADJ
ftr-468	371	31	or	or	CCONJ
ftr-468	371	32	long	long	ADJ
ftr-468	371	33	term	term	NOUN
ftr-468	371	34	care	care	NOUN
ftr-468	371	35	.	.	PUNCT
ftr-468	372	1	see	see	VERB
ftr-468	372	2	paul	paul	PROPN
ftr-468	372	3	b.	b.	PROPN
ftr-468	372	4	ginsburg	ginsburg	PROPN
ftr-468	372	5	&	&	CCONJ
ftr-468	372	6	jeremy	jeremy	PROPN
ftr-468	372	7	d.	d.	PROPN
ftr-468	372	8	pickreign	pickreign	PROPN
ftr-468	372	9	,	,	PUNCT
ftr-468	372	10	tracking	track	VERB
ftr-468	372	11	health	health	NOUN
ftr-468	372	12	care	care	NOUN
ftr-468	372	13	costs	cost	NOUN
ftr-468	372	14	,	,	PUNCT
ftr-468	372	15	15	15	NUM
ftr-468	372	16	health	health	NOUN
ftr-468	372	17	affairs	affair	NOUN
ftr-468	372	18	140	140	NUM
ftr-468	372	19	,	,	PUNCT
ftr-468	372	20	148	148	NUM
ftr-468	372	21	(	(	PUNCT
ftr-468	372	22	1996	1996	NUM
ftr-468	372	23	)	)	PUNCT
ftr-468	372	24	;	;	PUNCT
ftr-468	372	25	see	see	VERB
ftr-468	372	26	also	also	ADV
ftr-468	372	27	james	james	PROPN
ftr-468	372	28	j.	j.	PROPN
ftr-468	372	29	mcgovern	mcgovern	PROPN
ftr-468	372	30	,	,	PUNCT
ftr-468	372	31	restructured	restructure	VERB
ftr-468	372	32	nonprofit	nonprofit	ADJ
ftr-468	372	33	hospitals	hospital	NOUN
ftr-468	372	34	,	,	PUNCT
ftr-468	372	35	16	16	NUM
ftr-468	372	36	tax	tax	NOUN
ftr-468	372	37	notes	note	NOUN
ftr-468	372	38	405	405	NUM
ftr-468	372	39	(	(	PUNCT
ftr-468	372	40	1987	1987	NUM
ftr-468	372	41	)	)	PUNCT
ftr-468	372	42	.	.	PUNCT
ftr-468	373	1	as	as	SCONJ
ftr-468	373	2	operating	operating	NOUN
ftr-468	373	3	costs	cost	NOUN
ftr-468	373	4	increased	increase	VERB
ftr-468	373	5	,	,	PUNCT
ftr-468	373	6	government	government	NOUN
ftr-468	373	7	support	support	NOUN
ftr-468	373	8	decreased	decrease	VERB
ftr-468	373	9	.	.	PUNCT
ftr-468	374	1	james	james	PROPN
ftr-468	374	2	j.	j.	PROPN
ftr-468	374	3	mcgovern	mcgovern	PROPN
ftr-468	374	4	,	,	PUNCT
ftr-468	374	5	the	the	DET
ftr-468	374	6	irs	irs	PROPN
ftr-468	374	7	compliance	compliance	NOUN
ftr-468	374	8	program	program	NOUN
ftr-468	374	9	for	for	ADP
ftr-468	374	10	nonprofit	nonprofit	ADJ
ftr-468	374	11	hospitals	hospital	NOUN
ftr-468	374	12	,	,	PUNCT
ftr-468	374	13	16	16	NUM
ftr-468	374	14	exempt	exempt	ADJ
ftr-468	374	15	org	org	NOUN
ftr-468	374	16	.	.	PUNCT
ftr-468	375	1	tax	tax	NOUN
ftr-468	375	2	rev	rev	PROPN
ftr-468	375	3	.	.	PROPN
ftr-468	375	4	201	201	NUM
ftr-468	375	5	(	(	PUNCT
ftr-468	375	6	1997	1997	NUM
ftr-468	375	7	)	)	PUNCT
ftr-468	375	8	.	.	PUNCT
ftr-468	376	1	the	the	DET
ftr-468	376	2	result	result	NOUN
ftr-468	376	3	was	be	AUX
ftr-468	376	4	an	an	DET
ftr-468	376	5	effort	effort	NOUN
ftr-468	376	6	to	to	PART
ftr-468	376	7	maintain	maintain	VERB
ftr-468	376	8	viability	viability	NOUN
ftr-468	376	9	by	by	ADP
ftr-468	376	10	controlling	control	VERB
ftr-468	376	11	costs	cost	NOUN
ftr-468	376	12	through	through	ADP
ftr-468	376	13	consolidation	consolidation	NOUN
ftr-468	376	14	efforts	effort	NOUN
ftr-468	376	15	,	,	PUNCT
ftr-468	376	16	including	include	VERB
ftr-468	376	17	actual	actual	ADJ
ftr-468	376	18	mergers	merger	NOUN
ftr-468	376	19	and	and	CCONJ
ftr-468	376	20	acquisitions	acquisition	NOUN
ftr-468	376	21	,	,	PUNCT
ftr-468	376	22	and	and	CCONJ
ftr-468	376	23	increased	increase	VERB
ftr-468	376	24	competition	competition	NOUN
ftr-468	376	25	for	for	ADP
ftr-468	376	26	patient	patient	ADJ
ftr-468	376	27	revenue	revenue	NOUN
ftr-468	376	28	.	.	PUNCT
ftr-468	377	1	since	since	SCONJ
ftr-468	377	2	health	health	NOUN
ftr-468	377	3	care	care	NOUN
ftr-468	377	4	costs	cost	NOUN
ftr-468	377	5	remain	remain	VERB
ftr-468	377	6	relatively	relatively	ADV
ftr-468	377	7	static	static	ADJ
ftr-468	377	8	in	in	ADP
ftr-468	377	9	the	the	DET
ftr-468	377	10	new	new	ADJ
ftr-468	377	11	"	"	PUNCT
ftr-468	377	12	managed	manage	VERB
ftr-468	377	13	care	care	NOUN
ftr-468	377	14	"	"	PUNCT
ftr-468	377	15	environment	environment	NOUN
ftr-468	377	16	,	,	PUNCT
ftr-468	377	17	volume	volume	NOUN
ftr-468	377	18	and	and	CCONJ
ftr-468	377	19	efficiency	efficiency	NOUN
ftr-468	377	20	has	have	AUX
ftr-468	377	21	become	become	VERB
ftr-468	377	22	more	more	ADV
ftr-468	377	23	important	important	ADJ
ftr-468	377	24	.	.	PUNCT
ftr-468	378	1	thus	thus	ADV
ftr-468	378	2	hospitals	hospital	NOUN
ftr-468	378	3	,	,	PUNCT
ftr-468	378	4	both	both	PRON
ftr-468	378	5	forand	forand	NOUN
ftr-468	378	6	not	not	PART
ftr-468	378	7	-	-	PUNCT
ftr-468	378	8	for	for	ADP
ftr-468	378	9	-	-	PUNCT
ftr-468	378	10	profit	profit	NOUN
ftr-468	378	11	,	,	PUNCT
ftr-468	378	12	have	have	AUX
ftr-468	378	13	also	also	ADV
ftr-468	378	14	been	be	AUX
ftr-468	378	15	forced	force	VERB
ftr-468	378	16	to	to	PART
ftr-468	378	17	compete	compete	VERB
ftr-468	378	18	for	for	ADP
ftr-468	378	19	physician	physician	NOUN
ftr-468	378	20	and	and	CCONJ
ftr-468	378	21	staff	staff	NOUN
ftr-468	378	22	support	support	NOUN
ftr-468	378	23	.	.	PUNCT
ftr-468	379	1	see	see	VERB
ftr-468	379	2	gary	gary	PROPN
ftr-468	379	3	j.	j.	PROPN
ftr-468	379	4	young	young	PROPN
ftr-468	379	5	et	et	PROPN
ftr-468	379	6	al	al	PROPN
ftr-468	379	7	.	.	PROPN
ftr-468	379	8	,	,	PUNCT
ftr-468	379	9	does	do	AUX
ftr-468	379	10	the	the	DET
ftr-468	379	11	sale	sale	NOUN
ftr-468	379	12	of	of	ADP
ftr-468	379	13	nonprofit	nonprofit	ADJ
ftr-468	379	14	hospitals	hospital	NOUN
ftr-468	379	15	threaten	threaten	VERB
ftr-468	379	16	health	health	NOUN
ftr-468	379	17	care	care	NOUN
ftr-468	379	18	for	for	ADP
ftr-468	379	19	the	the	DET
ftr-468	379	20	poor	poor	ADJ
ftr-468	379	21	,	,	PUNCT
ftr-468	379	22	16	16	NUM
ftr-468	379	23	health	health	NOUN
ftr-468	379	24	affairs	affair	NOUN
ftr-468	379	25	137	137	NUM
ftr-468	379	26	(	(	PUNCT
ftr-468	379	27	1997	1997	NUM
ftr-468	379	28	)	)	PUNCT
ftr-468	379	29	;	;	PUNCT
ftr-468	379	30	mcgovern	mcgovern	PROPN
ftr-468	379	31	,	,	PUNCT
ftr-468	379	32	the	the	DET
ftr-468	379	33	irs	irs	PROPN
ftr-468	379	34	compliance	compliance	NOUN
ftr-468	379	35	program	program	NOUN
ftr-468	379	36	for	for	ADP
ftr-468	379	37	nonprofit	nonprofit	ADJ
ftr-468	379	38	hospitals	hospital	NOUN
ftr-468	379	39	,	,	PUNCT
ftr-468	379	40	supra	supra	PROPN
ftr-468	379	41	.	.	PUNCT
ftr-468	380	1	two	two	NUM
ftr-468	380	2	commentators	commentator	NOUN
ftr-468	380	3	have	have	AUX
ftr-468	380	4	cataloged	catalog	VERB
ftr-468	380	5	the	the	DET
ftr-468	380	6	macroeconomic	macroeconomic	ADJ
ftr-468	380	7	factors	factor	NOUN
ftr-468	380	8	given	give	VERB
ftr-468	380	9	in	in	ADP
ftr-468	380	10	requests	request	NOUN
ftr-468	380	11	for	for	ADP
ftr-468	380	12	irs	irs	PROPN
ftr-468	380	13	approval	approval	NOUN
ftr-468	380	14	of	of	ADP
ftr-468	380	15	joint	joint	ADJ
ftr-468	380	16	ventures	venture	NOUN
ftr-468	380	17	between	between	ADP
ftr-468	380	18	exempt	exempt	ADJ
ftr-468	380	19	hospitals	hospital	NOUN
ftr-468	380	20	and	and	CCONJ
ftr-468	380	21	nonexempt	nonexempt	NOUN
ftr-468	380	22	hospitals	hospital	NOUN
ftr-468	380	23	.	.	PUNCT
ftr-468	381	1	these	these	DET
ftr-468	381	2	factors	factor	NOUN
ftr-468	381	3	include	include	VERB
ftr-468	381	4	(	(	PUNCT
ftr-468	381	5	1	1	X
ftr-468	381	6	)	)	PUNCT
ftr-468	381	7	price	price	NOUN
ftr-468	381	8	competition	competition	NOUN
ftr-468	381	9	resulting	result	VERB
ftr-468	381	10	from	from	ADP
ftr-468	381	11	a	a	DET
ftr-468	381	12	shift	shift	NOUN
ftr-468	381	13	in	in	ADP
ftr-468	381	14	government	government	NOUN
ftr-468	381	15	policies	policy	NOUN
ftr-468	381	16	regarding	regard	VERB
ftr-468	381	17	reimbursements	reimbursement	NOUN
ftr-468	381	18	for	for	ADP
ftr-468	381	19	medical	medical	ADJ
ftr-468	381	20	care	care	NOUN
ftr-468	381	21	,	,	PUNCT
ftr-468	381	22	(	(	PUNCT
ftr-468	381	23	2	2	X
ftr-468	381	24	)	)	PUNCT
ftr-468	381	25	impact	impact	NOUN
ftr-468	381	26	of	of	ADP
ftr-468	381	27	managed	manage	VERB
ftr-468	381	28	care	care	NOUN
ftr-468	381	29	on	on	ADP
ftr-468	381	30	cost	cost	NOUN
ftr-468	381	31	of	of	ADP
ftr-468	381	32	health	health	NOUN
ftr-468	381	33	care	care	NOUN
ftr-468	381	34	delivery	delivery	NOUN
ftr-468	381	35	to	to	ADP
ftr-468	381	36	employers	employer	NOUN
ftr-468	381	37	and	and	CCONJ
ftr-468	381	38	other	other	ADJ
ftr-468	381	39	third	third	ADJ
ftr-468	381	40	party	party	NOUN
ftr-468	381	41	payers	payer	NOUN
ftr-468	381	42	,	,	PUNCT
ftr-468	381	43	(	(	PUNCT
ftr-468	381	44	3	3	X
ftr-468	381	45	)	)	PUNCT
ftr-468	381	46	increased	increase	VERB
ftr-468	381	47	working	work	VERB
ftr-468	381	48	capital	capital	NOUN
ftr-468	381	49	needs	need	NOUN
ftr-468	381	50	,	,	PUNCT
ftr-468	381	51	(	(	PUNCT
ftr-468	381	52	4	4	X
ftr-468	381	53	)	)	PUNCT
ftr-468	381	54	providing	provide	VERB
ftr-468	381	55	new	new	ADJ
ftr-468	381	56	health	health	NOUN
ftr-468	381	57	care	care	NOUN
ftr-468	381	58	or	or	CCONJ
ftr-468	381	59	maintaining	maintain	VERB
ftr-468	381	60	present	present	ADJ
ftr-468	381	61	health	health	NOUN
ftr-468	381	62	care	care	NOUN
ftr-468	381	63	to	to	ADP
ftr-468	381	64	a	a	DET
ftr-468	381	65	community	community	NOUN
ftr-468	381	66	,	,	PUNCT
ftr-468	381	67	(	(	PUNCT
ftr-468	381	68	5	5	NUM
ftr-468	381	69	)	)	PUNCT
ftr-468	381	70	increased	increase	VERB
ftr-468	381	71	efficiency	efficiency	NOUN
ftr-468	381	72	and	and	CCONJ
ftr-468	381	73	reduced	reduce	VERB
ftr-468	381	74	financial	financial	ADJ
ftr-468	381	75	risk	risk	NOUN
ftr-468	381	76	,	,	PUNCT
ftr-468	381	77	and	and	CCONJ
ftr-468	381	78	(	(	PUNCT
ftr-468	381	79	6	6	X
ftr-468	381	80	)	)	PUNCT
ftr-468	381	81	expanding	expand	VERB
ftr-468	381	82	opportunities	opportunity	NOUN
ftr-468	381	83	to	to	ADP
ftr-468	381	84	specialized	specialized	ADJ
ftr-468	381	85	cases	case	NOUN
ftr-468	381	86	in	in	ADP
ftr-468	381	87	order	order	NOUN
ftr-468	381	88	to	to	ADP
ftr-468	381	89	further	further	VERB
ftr-468	381	90	medical	medical	ADJ
ftr-468	381	91	education	education	NOUN
ftr-468	381	92	.	.	PUNCT
ftr-468	382	1	korman	korman	PROPN
ftr-468	382	2	&	&	CCONJ
ftr-468	382	3	gaske	gaske	PROPN
ftr-468	382	4	,	,	PUNCT
ftr-468	382	5	supra	supra	PROPN
ftr-468	382	6	note	note	PROPN
ftr-468	382	7	25	25	NUM
ftr-468	382	8	,	,	PUNCT
ftr-468	382	9	at	at	ADP
ftr-468	382	10	1575	1575	NUM
ftr-468	382	11	.	.	PUNCT
ftr-468	383	1	[	[	X
ftr-468	383	2	vol	vol	NOUN
ftr-468	383	3	3:9	3:9	NUM
ftr-468	383	4	creating	create	VERB
ftr-468	383	5	complex	complex	ADJ
ftr-468	383	6	monsters	monster	NOUN
ftr-468	383	7	the	the	DET
ftr-468	383	8	adverse	adverse	ADJ
ftr-468	383	9	consequences	consequence	NOUN
ftr-468	383	10	resulting	result	VERB
ftr-468	383	11	from	from	ADP
ftr-468	383	12	the	the	DET
ftr-468	383	13	status	status	NOUN
ftr-468	383	14	quo	quo	NOUN
ftr-468	383	15	might	might	AUX
ftr-468	383	16	have	have	AUX
ftr-468	383	17	been	be	AUX
ftr-468	383	18	mitigated	mitigate	VERB
ftr-468	383	19	within	within	ADP
ftr-468	383	20	each	each	DET
ftr-468	383	21	group	group	NOUN
ftr-468	383	22	and	and	CCONJ
ftr-468	383	23	without	without	ADP
ftr-468	383	24	affecting	affect	VERB
ftr-468	383	25	each	each	DET
ftr-468	383	26	participant	participant	NOUN
ftr-468	383	27	's	's	PART
ftr-468	383	28	separate	separate	ADJ
ftr-468	383	29	tax	tax	NOUN
ftr-468	383	30	exempt	exempt	ADJ
ftr-468	383	31	status	status	NOUN
ftr-468	383	32	by	by	ADP
ftr-468	383	33	resort	resort	NOUN
ftr-468	383	34	to	to	ADP
ftr-468	383	35	the	the	DET
ftr-468	383	36	integral	integral	ADJ
ftr-468	383	37	part	part	NOUN
ftr-468	383	38	doctrine	doctrine	NOUN
ftr-468	383	39	.	.	PUNCT
ftr-468	384	1	under	under	ADP
ftr-468	384	2	that	that	DET
ftr-468	384	3	doctrine	doctrine	NOUN
ftr-468	384	4	,	,	PUNCT
ftr-468	384	5	a	a	DET
ftr-468	384	6	subsidiary	subsidiary	NOUN
ftr-468	384	7	which	which	PRON
ftr-468	384	8	provides	provide	VERB
ftr-468	384	9	otherwise	otherwise	ADV
ftr-468	384	10	commercial	commercial	ADJ
ftr-468	384	11	type	type	NOUN
ftr-468	384	12	services	service	NOUN
ftr-468	384	13	,	,	PUNCT
ftr-468	384	14	such	such	ADJ
ftr-468	384	15	as	as	ADP
ftr-468	384	16	billing	billing	NOUN
ftr-468	384	17	,	,	PUNCT
ftr-468	384	18	laundry	laundry	NOUN
ftr-468	384	19	,	,	PUNCT
ftr-468	384	20	or	or	CCONJ
ftr-468	384	21	food	food	NOUN
ftr-468	384	22	service	service	NOUN
ftr-468	384	23	,	,	PUNCT
ftr-468	384	24	to	to	ADP
ftr-468	384	25	a	a	DET
ftr-468	384	26	parent	parent	NOUN
ftr-468	384	27	organization	organization	NOUN
ftr-468	384	28	may	may	AUX
ftr-468	384	29	achieve	achieve	VERB
ftr-468	384	30	or	or	CCONJ
ftr-468	384	31	maintain	maintain	VERB
ftr-468	384	32	tax	tax	NOUN
ftr-468	384	33	exempt	exempt	ADJ
ftr-468	384	34	status	status	NOUN
ftr-468	384	35	and	and	CCONJ
ftr-468	384	36	will	will	AUX
ftr-468	384	37	not	not	PART
ftr-468	384	38	be	be	AUX
ftr-468	384	39	considered	consider	VERB
ftr-468	384	40	as	as	ADP
ftr-468	384	41	engaging	engage	VERB
ftr-468	384	42	in	in	ADP
ftr-468	384	43	an	an	DET
ftr-468	384	44	unrelated	unrelated	ADJ
ftr-468	384	45	activity	activity	NOUN
ftr-468	384	46	,	,	PUNCT
ftr-468	384	47	provided	provide	VERB
ftr-468	384	48	the	the	DET
ftr-468	384	49	commercial	commercial	ADJ
ftr-468	384	50	type	type	NOUN
ftr-468	384	51	services	service	NOUN
ftr-468	384	52	are	be	AUX
ftr-468	384	53	activities	activity	NOUN
ftr-468	384	54	in	in	ADP
ftr-468	384	55	which	which	PRON
ftr-468	384	56	the	the	DET
ftr-468	384	57	parent	parent	NOUN
ftr-468	384	58	itself	itself	PRON
ftr-468	384	59	could	could	AUX
ftr-468	384	60	have	have	AUX
ftr-468	384	61	engaged	engage	VERB
ftr-468	384	62	without	without	ADP
ftr-468	384	63	carrying	carry	VERB
ftr-468	384	64	on	on	ADP
ftr-468	384	65	an	an	DET
ftr-468	384	66	unrelated	unrelated	ADJ
ftr-468	384	67	business	business	NOUN
ftr-468	384	68	activity.46	activity.46	NOUN
ftr-468	384	69	the	the	DET
ftr-468	384	70	basic	basic	ADJ
ftr-468	384	71	rationale	rationale	NOUN
ftr-468	384	72	is	be	AUX
ftr-468	384	73	that	that	SCONJ
ftr-468	384	74	if	if	SCONJ
ftr-468	384	75	the	the	DET
ftr-468	384	76	parent	parent	NOUN
ftr-468	384	77	could	could	AUX
ftr-468	384	78	conduct	conduct	VERB
ftr-468	384	79	the	the	DET
ftr-468	384	80	activity	activity	NOUN
ftr-468	384	81	without	without	ADP
ftr-468	384	82	adverse	adverse	ADJ
ftr-468	384	83	tax	tax	NOUN
ftr-468	384	84	consequences	consequence	NOUN
ftr-468	384	85	,	,	PUNCT
ftr-468	384	86	it	it	PRON
ftr-468	384	87	should	should	AUX
ftr-468	384	88	not	not	PART
ftr-468	384	89	suffer	suffer	VERB
ftr-468	384	90	these	these	DET
ftr-468	384	91	consequences	consequence	NOUN
ftr-468	384	92	simply	simply	ADV
ftr-468	384	93	because	because	SCONJ
ftr-468	384	94	nontax	nontax	ADJ
ftr-468	384	95	considerations	consideration	NOUN
ftr-468	384	96	lead	lead	VERB
ftr-468	384	97	the	the	DET
ftr-468	384	98	parent	parent	NOUN
ftr-468	384	99	to	to	PART
ftr-468	384	100	conduct	conduct	VERB
ftr-468	384	101	the	the	DET
ftr-468	384	102	activity	activity	NOUN
ftr-468	384	103	through	through	ADP
ftr-468	384	104	a	a	DET
ftr-468	384	105	subsidiary.47	subsidiary.47	NOUN
ftr-468	384	106	the	the	DET
ftr-468	384	107	performance	performance	NOUN
ftr-468	384	108	of	of	ADP
ftr-468	384	109	services	service	NOUN
ftr-468	384	110	by	by	ADP
ftr-468	384	111	the	the	DET
ftr-468	384	112	subsidiary	subsidiary	NOUN
ftr-468	384	113	is	be	AUX
ftr-468	384	114	viewed	view	VERB
ftr-468	384	115	merely	merely	ADV
ftr-468	384	116	as	as	ADP
ftr-468	384	117	the	the	DET
ftr-468	384	118	shifting	shifting	NOUN
ftr-468	384	119	of	of	ADP
ftr-468	384	120	income	income	NOUN
ftr-468	384	121	and	and	CCONJ
ftr-468	384	122	activity	activity	NOUN
ftr-468	384	123	from	from	ADP
ftr-468	384	124	one	one	NUM
ftr-468	384	125	department	department	NOUN
ftr-468	384	126	within	within	ADP
ftr-468	384	127	an	an	DET
ftr-468	384	128	entity	entity	NOUN
ftr-468	384	129	to	to	PART
ftr-468	384	130	another.48	another.48	VERB
ftr-468	384	131	to	to	PART
ftr-468	384	132	ignore	ignore	VERB
ftr-468	384	133	this	this	DET
ftr-468	384	134	reality	reality	NOUN
ftr-468	384	135	,	,	PUNCT
ftr-468	384	136	by	by	ADP
ftr-468	384	137	denying	deny	VERB
ftr-468	384	138	tax	tax	NOUN
ftr-468	384	139	exempt	exempt	ADJ
ftr-468	384	140	status	status	NOUN
ftr-468	384	141	,	,	PUNCT
ftr-468	384	142	would	would	AUX
ftr-468	384	143	unnecessarily	unnecessarily	ADV
ftr-468	384	144	interfere	interfere	VERB
ftr-468	384	145	with	with	ADP
ftr-468	384	146	the	the	DET
ftr-468	384	147	sound	sound	NOUN
ftr-468	384	148	business	business	NOUN
ftr-468	384	149	practice	practice	NOUN
ftr-468	384	150	which	which	PRON
ftr-468	384	151	presumably	presumably	ADV
ftr-468	384	152	led	lead	VERB
ftr-468	384	153	to	to	ADP
ftr-468	384	154	the	the	DET
ftr-468	384	155	establishment	establishment	NOUN
ftr-468	384	156	of	of	ADP
ftr-468	384	157	the	the	DET
ftr-468	384	158	subsidiary.49	subsidiary.49	NOUN
ftr-468	384	159	the	the	DET
ftr-468	384	160	service	service	NOUN
ftr-468	384	161	's	's	PART
ftr-468	384	162	integral	integral	ADJ
ftr-468	384	163	part	part	NOUN
ftr-468	384	164	doctrine	doctrine	NOUN
ftr-468	384	165	has	have	VERB
ftr-468	384	166	a	a	DET
ftr-468	384	167	number	number	NOUN
ftr-468	384	168	of	of	ADP
ftr-468	384	169	distinctions	distinction	NOUN
ftr-468	384	170	relating	relate	VERB
ftr-468	384	171	to	to	ADP
ftr-468	384	172	the	the	DET
ftr-468	384	173	relationship	relationship	NOUN
ftr-468	384	174	of	of	ADP
ftr-468	384	175	the	the	DET
ftr-468	384	176	service	service	NOUN
ftr-468	384	177	provider	provider	NOUN
ftr-468	384	178	and	and	CCONJ
ftr-468	384	179	recipient	recipient	NOUN
ftr-468	384	180	of	of	ADP
ftr-468	384	181	the	the	DET
ftr-468	384	182	services	service	NOUN
ftr-468	384	183	;	;	PUNCT
ftr-468	384	184	some	some	PRON
ftr-468	384	185	of	of	ADP
ftr-468	384	186	these	these	DET
ftr-468	384	187	distinctions	distinction	NOUN
ftr-468	384	188	are	be	AUX
ftr-468	384	189	rejected	reject	VERB
ftr-468	384	190	by	by	ADP
ftr-468	384	191	or	or	CCONJ
ftr-468	384	192	absent	absent	ADJ
ftr-468	384	193	from	from	ADP
ftr-468	384	194	judicial	judicial	ADJ
ftr-468	384	195	opinions.5	opinions.5	NOUN
ftr-468	384	196	"	"	PUNCT
ftr-468	384	197	in	in	ADP
ftr-468	384	198	addition	addition	NOUN
ftr-468	384	199	to	to	ADP
ftr-468	384	200	the	the	DET
ftr-468	384	201	provision	provision	NOUN
ftr-468	384	202	of	of	ADP
ftr-468	384	203	services	service	NOUN
ftr-468	384	204	to	to	ADP
ftr-468	384	205	a	a	DET
ftr-468	384	206	parent	parent	NOUN
ftr-468	384	207	,	,	PUNCT
ftr-468	384	208	a	a	DET
ftr-468	384	209	subsidiary	subsidiary	NOUN
ftr-468	384	210	may	may	AUX
ftr-468	384	211	provide	provide	VERB
ftr-468	384	212	services	service	NOUN
ftr-468	384	213	to	to	ADP
ftr-468	384	214	other	other	ADJ
ftr-468	384	215	exempt	exempt	ADJ
ftr-468	384	216	entities	entity	NOUN
ftr-468	384	217	but	but	CCONJ
ftr-468	384	218	only	only	ADV
ftr-468	384	219	if	if	SCONJ
ftr-468	384	220	they	they	PRON
ftr-468	384	221	have	have	VERB
ftr-468	384	222	the	the	DET
ftr-468	384	223	same	same	ADJ
ftr-468	384	224	parent	parent	NOUN
ftr-468	384	225	corporation	corporation	NOUN
ftr-468	384	226	as	as	ADP
ftr-468	384	227	the	the	DET
ftr-468	384	228	service	service	NOUN
ftr-468	384	229	-	-	PUNCT
ftr-468	384	230	providing	provide	VERB
ftr-468	384	231	subsidiary	subsidiary	NOUN
ftr-468	384	232	.	.	PUNCT
ftr-468	385	1	the	the	DET
ftr-468	385	2	rationale	rationale	NOUN
ftr-468	385	3	stated	state	VERB
ftr-468	385	4	earlier	early	ADV
ftr-468	385	5	is	be	AUX
ftr-468	385	6	not	not	PART
ftr-468	385	7	violated	violate	VERB
ftr-468	385	8	by	by	ADP
ftr-468	385	9	allowing	allow	VERB
ftr-468	385	10	sister	sister	NOUN
ftr-468	385	11	organizations	organization	NOUN
ftr-468	385	12	to	to	PART
ftr-468	385	13	consolidate	consolidate	VERB
ftr-468	385	14	since	since	SCONJ
ftr-468	385	15	each	each	PRON
ftr-468	385	16	are	be	AUX
ftr-468	385	17	performing	perform	VERB
ftr-468	385	18	services	service	NOUN
ftr-468	385	19	ultimately	ultimately	ADV
ftr-468	385	20	for	for	ADP
ftr-468	385	21	the	the	DET
ftr-468	385	22	benefit	benefit	NOUN
ftr-468	385	23	of	of	ADP
ftr-468	385	24	a	a	DET
ftr-468	385	25	single	single	ADJ
ftr-468	385	26	parent	parent	NOUN
ftr-468	385	27	which	which	PRON
ftr-468	385	28	could	could	AUX
ftr-468	385	29	have	have	AUX
ftr-468	385	30	performed	perform	VERB
ftr-468	385	31	the	the	DET
ftr-468	385	32	service	service	NOUN
ftr-468	385	33	itself	itself	PRON
ftr-468	385	34	.	.	PUNCT
ftr-468	386	1	a	a	DET
ftr-468	386	2	subsidiary	subsidiary	ADJ
ftr-468	386	3	corporation	corporation	NOUN
ftr-468	386	4	,	,	PUNCT
ftr-468	386	5	though	though	ADV
ftr-468	386	6	,	,	PUNCT
ftr-468	386	7	can	can	AUX
ftr-468	386	8	not	not	PART
ftr-468	386	9	perform	perform	VERB
ftr-468	386	10	services	service	NOUN
ftr-468	386	11	for	for	ADP
ftr-468	386	12	an	an	DET
ftr-468	386	13	organization	organization	NOUN
ftr-468	386	14	with	with	ADP
ftr-468	386	15	whom	whom	PRON
ftr-468	386	16	the	the	DET
ftr-468	386	17	subsidiary	subsidiary	NOUN
ftr-468	386	18	does	do	AUX
ftr-468	386	19	not	not	PART
ftr-468	386	20	share	share	VERB
ftr-468	386	21	a	a	DET
ftr-468	386	22	common	common	ADJ
ftr-468	386	23	parent	parent	NOUN
ftr-468	386	24	even	even	ADV
ftr-468	386	25	if	if	SCONJ
ftr-468	386	26	the	the	DET
ftr-468	386	27	service	service	NOUN
ftr-468	386	28	-	-	PUNCT
ftr-468	386	29	recipient	recipient	NOUN
ftr-468	386	30	organization	organization	NOUN
ftr-468	386	31	46	46	NUM
ftr-468	386	32	.	.	PUNCT
ftr-468	387	1	regs	regs	PROPN
ftr-468	387	2	.	.	PUNCT
ftr-468	388	1	§	§	PROPN
ftr-468	388	2	1.502	1.502	NUM
ftr-468	388	3	-	-	SYM
ftr-468	388	4	1(b	1(b	NUM
ftr-468	388	5	)	)	PUNCT
ftr-468	388	6	.	.	PUNCT
ftr-468	389	1	47	47	NUM
ftr-468	389	2	.	.	PUNCT
ftr-468	390	1	i	i	PRON
ftr-468	390	2	d.	d.	PROPN
ftr-468	390	3	whether	whether	SCONJ
ftr-468	390	4	the	the	DET
ftr-468	390	5	parent	parent	NOUN
ftr-468	390	6	could	could	AUX
ftr-468	390	7	have	have	AUX
ftr-468	390	8	engaged	engage	VERB
ftr-468	390	9	in	in	ADP
ftr-468	390	10	the	the	DET
ftr-468	390	11	activity	activity	NOUN
ftr-468	390	12	itself	itself	PRON
ftr-468	390	13	is	be	AUX
ftr-468	390	14	a	a	DET
ftr-468	390	15	determination	determination	NOUN
ftr-468	390	16	made	make	VERB
ftr-468	390	17	under	under	ADP
ftr-468	390	18	irc	irc	PROPN
ftr-468	390	19	§	§	PROPN
ftr-468	390	20	513	513	NUM
ftr-468	390	21	.	.	PUNCT
ftr-468	391	1	see	see	VERB
ftr-468	391	2	supra	supra	PROPN
ftr-468	391	3	note	note	PROPN
ftr-468	391	4	24	24	NUM
ftr-468	391	5	.	.	PUNCT
ftr-468	392	1	if	if	SCONJ
ftr-468	392	2	the	the	DET
ftr-468	392	3	subsidiary	subsidiary	NOUN
ftr-468	392	4	's	's	PART
ftr-468	392	5	activity	activity	NOUN
ftr-468	392	6	is	be	AUX
ftr-468	392	7	substantially	substantially	ADV
ftr-468	392	8	related	relate	VERB
ftr-468	392	9	to	to	ADP
ftr-468	392	10	the	the	DET
ftr-468	392	11	parent	parent	NOUN
ftr-468	392	12	's	's	PART
ftr-468	392	13	accomplishment	accomplishment	NOUN
ftr-468	392	14	of	of	ADP
ftr-468	392	15	the	the	DET
ftr-468	392	16	parent	parent	NOUN
ftr-468	392	17	's	's	PART
ftr-468	392	18	exempt	exempt	ADJ
ftr-468	392	19	goals	goal	NOUN
ftr-468	392	20	,	,	PUNCT
ftr-468	392	21	regs	reg	NOUN
ftr-468	392	22	.	.	PUNCT
ftr-468	393	1	§	§	PROPN
ftr-468	393	2	1.502	1.502	NUM
ftr-468	393	3	-	-	SYM
ftr-468	393	4	1(b	1(b	NUM
ftr-468	393	5	)	)	PUNCT
ftr-468	393	6	will	will	AUX
ftr-468	393	7	allow	allow	VERB
ftr-468	393	8	the	the	DET
ftr-468	393	9	subsidiary	subsidiary	NOUN
ftr-468	393	10	to	to	PART
ftr-468	393	11	be	be	AUX
ftr-468	393	12	granted	grant	VERB
ftr-468	393	13	tax	tax	NOUN
ftr-468	393	14	exempt	exempt	ADJ
ftr-468	393	15	status	status	NOUN
ftr-468	393	16	.	.	PUNCT
ftr-468	394	1	48	48	NUM
ftr-468	394	2	.	.	PUNCT
ftr-468	394	3	rev	rev	PROPN
ftr-468	394	4	.	.	PUNCT
ftr-468	394	5	rul	rul	PROPN
ftr-468	394	6	.	.	PUNCT
ftr-468	395	1	38	38	NUM
ftr-468	395	2	-	-	SYM
ftr-468	395	3	51	51	NUM
ftr-468	395	4	,	,	PUNCT
ftr-468	395	5	1938	1938	NUM
ftr-468	395	6	-	-	SYM
ftr-468	395	7	2	2	NUM
ftr-468	395	8	c.b	c.b	PROPN
ftr-468	395	9	.	.	PROPN
ftr-468	395	10	166	166	NUM
ftr-468	395	11	(	(	PUNCT
ftr-468	395	12	"	"	PUNCT
ftr-468	395	13	pv]hat	pv]hat	ADP
ftr-468	395	14	a	a	DET
ftr-468	395	15	corporation	corporation	NOUN
ftr-468	395	16	.	.	PUNCT
ftr-468	396	1	exempt	exempt	ADJ
ftr-468	396	2	under	under	ADP
ftr-468	396	3	[	[	PUNCT
ftr-468	396	4	irc	irc	PROPN
ftr-468	396	5	§	§	PROPN
ftr-468	396	6	501(c)(3	501(c)(3	NOUN
ftr-468	396	7	)	)	PUNCT
ftr-468	396	8	]	]	PUNCT
ftr-468	396	9	..	..	PUNCT
ftr-468	396	10	.	.	PUNCT
ftr-468	397	1	,	,	PUNCT
ftr-468	397	2	may	may	AUX
ftr-468	397	3	do	do	VERB
ftr-468	397	4	directly	directly	ADV
ftr-468	397	5	without	without	ADP
ftr-468	397	6	forfeiting	forfeit	VERB
ftr-468	397	7	its	its	PRON
ftr-468	397	8	right	right	NOUN
ftr-468	397	9	to	to	ADP
ftr-468	397	10	exemption	exemption	NOUN
ftr-468	397	11	,	,	PUNCT
ftr-468	397	12	it	it	PRON
ftr-468	397	13	may	may	AUX
ftr-468	397	14	do	do	VERB
ftr-468	397	15	through	through	ADP
ftr-468	397	16	a	a	DET
ftr-468	397	17	corporation	corporation	NOUN
ftr-468	397	18	organized	organize	VERB
ftr-468	397	19	for	for	ADP
ftr-468	397	20	that	that	DET
ftr-468	397	21	purpose	purpose	NOUN
ftr-468	397	22	,	,	PUNCT
ftr-468	397	23	and	and	CCONJ
ftr-468	397	24	...	...	PUNCT
ftr-468	397	25	a	a	DET
ftr-468	397	26	corporation	corporation	NOUN
ftr-468	397	27	so	so	ADV
ftr-468	397	28	organized	organized	ADJ
ftr-468	397	29	and	and	CCONJ
ftr-468	397	30	operated	operate	VERB
ftr-468	397	31	is	be	AUX
ftr-468	397	32	entitled	entitle	VERB
ftr-468	397	33	to	to	ADP
ftr-468	397	34	exemption	exemption	NOUN
ftr-468	397	35	.	.	PUNCT
ftr-468	397	36	"	"	PUNCT
ftr-468	397	37	)	)	PUNCT
ftr-468	397	38	.	.	PUNCT
ftr-468	398	1	49	49	NUM
ftr-468	398	2	.	.	PUNCT
ftr-468	399	1	regs	regs	PROPN
ftr-468	399	2	.	.	PUNCT
ftr-468	400	1	§	§	PROPN
ftr-468	400	2	1.502	1.502	NUM
ftr-468	400	3	-	-	SYM
ftr-468	400	4	1(b	1(b	NUM
ftr-468	400	5	)	)	PUNCT
ftr-468	400	6	(	(	PUNCT
ftr-468	400	7	"	"	PUNCT
ftr-468	400	8	[	[	X
ftr-468	400	9	e]xemption	e]xemption	NOUN
ftr-468	400	10	will	will	AUX
ftr-468	400	11	not	not	PART
ftr-468	400	12	be	be	AUX
ftr-468	400	13	lost	lose	VERB
ftr-468	400	14	because	because	SCONJ
ftr-468	400	15	,	,	PUNCT
ftr-468	400	16	as	as	ADP
ftr-468	400	17	a	a	DET
ftr-468	400	18	matter	matter	NOUN
ftr-468	400	19	of	of	ADP
ftr-468	400	20	accounting	accounting	NOUN
ftr-468	400	21	between	between	ADP
ftr-468	400	22	the	the	DET
ftr-468	400	23	two	two	NUM
ftr-468	400	24	organizations	organization	NOUN
ftr-468	400	25	,	,	PUNCT
ftr-468	400	26	the	the	DET
ftr-468	400	27	subsidiary	subsidiary	NOUN
ftr-468	400	28	derives	derive	VERB
ftr-468	400	29	a	a	DET
ftr-468	400	30	profit	profit	NOUN
ftr-468	400	31	from	from	ADP
ftr-468	400	32	its	its	PRON
ftr-468	400	33	dealing	deal	VERB
ftr-468	400	34	with	with	ADP
ftr-468	400	35	its	its	PRON
ftr-468	400	36	parent	parent	NOUN
ftr-468	400	37	.	.	PUNCT
ftr-468	400	38	"	"	PUNCT
ftr-468	400	39	)	)	PUNCT
ftr-468	400	40	.	.	PUNCT
ftr-468	401	1	50	50	NUM
ftr-468	401	2	.	.	PUNCT
ftr-468	402	1	this	this	DET
ftr-468	402	2	portion	portion	NOUN
ftr-468	402	3	of	of	ADP
ftr-468	402	4	the	the	DET
ftr-468	402	5	article	article	NOUN
ftr-468	402	6	focuses	focus	VERB
ftr-468	402	7	on	on	ADP
ftr-468	402	8	regs	reg	NOUN
ftr-468	402	9	.	.	PUNCT
ftr-468	403	1	§	§	PROPN
ftr-468	403	2	1.502	1.502	NUM
ftr-468	403	3	-	-	SYM
ftr-468	403	4	1(b	1(b	NUM
ftr-468	403	5	)	)	PUNCT
ftr-468	403	6	to	to	PART
ftr-468	403	7	demonstrate	demonstrate	VERB
ftr-468	403	8	how	how	SCONJ
ftr-468	403	9	the	the	DET
ftr-468	403	10	joint	joint	ADJ
ftr-468	403	11	operating	operating	NOUN
ftr-468	403	12	agreement	agreement	NOUN
ftr-468	403	13	requirement	requirement	NOUN
ftr-468	403	14	is	be	AUX
ftr-468	403	15	derived	derive	VERB
ftr-468	403	16	from	from	ADP
ftr-468	403	17	this	this	DET
ftr-468	403	18	regulation	regulation	NOUN
ftr-468	403	19	.	.	PUNCT
ftr-468	404	1	in	in	ADP
ftr-468	404	2	part	part	NOUN
ftr-468	404	3	iv	iv	NUM
ftr-468	404	4	,	,	PUNCT
ftr-468	404	5	the	the	DET
ftr-468	404	6	article	article	NOUN
ftr-468	404	7	discusses	discuss	VERB
ftr-468	404	8	the	the	DET
ftr-468	404	9	judicial	judicial	ADJ
ftr-468	404	10	rejection	rejection	NOUN
ftr-468	404	11	(	(	PUNCT
ftr-468	404	12	but	but	CCONJ
ftr-468	404	13	not	not	PART
ftr-468	404	14	overruling	overrule	VERB
ftr-468	404	15	)	)	PUNCT
ftr-468	404	16	of	of	ADP
ftr-468	404	17	some	some	PRON
ftr-468	404	18	of	of	ADP
ftr-468	404	19	regs	reg	NOUN
ftr-468	404	20	.	.	PUNCT
ftr-468	405	1	§	§	PROPN
ftr-468	405	2	1.502	1.502	NUM
ftr-468	405	3	-	-	SYM
ftr-468	405	4	1(b	1(b	NUM
ftr-468	405	5	)	)	PUNCT
ftr-468	405	6	's	's	PART
ftr-468	405	7	distinctions	distinction	NOUN
ftr-468	405	8	and	and	CCONJ
ftr-468	405	9	therefore	therefore	ADV
ftr-468	405	10	the	the	DET
ftr-468	405	11	invalidity	invalidity	NOUN
ftr-468	405	12	of	of	ADP
ftr-468	405	13	the	the	DET
ftr-468	405	14	joint	joint	ADJ
ftr-468	405	15	operating	operating	NOUN
ftr-468	405	16	agreement	agreement	NOUN
ftr-468	405	17	requirement	requirement	NOUN
ftr-468	405	18	.	.	PUNCT
ftr-468	406	1	1991	1991	NUM
ftr-468	406	2	florida	florida	PROPN
ftr-468	406	3	tax	tax	NOUN
ftr-468	406	4	review	review	NOUN
ftr-468	406	5	performs	perform	VERB
ftr-468	406	6	a	a	DET
ftr-468	406	7	similar	similar	ADJ
ftr-468	406	8	charitable	charitable	ADJ
ftr-468	406	9	service	service	NOUN
ftr-468	406	10	as	as	ADP
ftr-468	406	11	the	the	DET
ftr-468	406	12	service	service	NOUN
ftr-468	406	13	-	-	PUNCT
ftr-468	406	14	provider	provider	NOUN
ftr-468	406	15	or	or	CCONJ
ftr-468	406	16	the	the	DET
ftr-468	406	17	serviceprovider	serviceprovider	NOUN
ftr-468	406	18	's	's	PART
ftr-468	406	19	parent	parent	NOUN
ftr-468	406	20	organization.5	organization.5	PROPN
ftr-468	406	21	nor	nor	CCONJ
ftr-468	406	22	may	may	AUX
ftr-468	406	23	the	the	DET
ftr-468	406	24	subsidiary	subsidiary	NOUN
ftr-468	406	25	corporation	corporation	NOUN
ftr-468	406	26	perform	perform	VERB
ftr-468	406	27	services	service	NOUN
ftr-468	406	28	for	for	ADP
ftr-468	406	29	multiple	multiple	ADJ
ftr-468	406	30	parent	parent	NOUN
ftr-468	406	31	organizations	organization	NOUN
ftr-468	406	32	even	even	ADV
ftr-468	406	33	though	though	SCONJ
ftr-468	406	34	the	the	DET
ftr-468	406	35	multiple	multiple	ADJ
ftr-468	406	36	parents	parent	NOUN
ftr-468	406	37	share	share	VERB
ftr-468	406	38	similar	similar	ADJ
ftr-468	406	39	charitable	charitable	ADJ
ftr-468	406	40	goals	goal	NOUN
ftr-468	406	41	.	.	PUNCT
ftr-468	407	1	2	2	NUM
ftr-468	407	2	the	the	DET
ftr-468	407	3	one	one	NUM
ftr-468	407	4	point	point	NOUN
ftr-468	407	5	on	on	ADP
ftr-468	407	6	which	which	PRON
ftr-468	407	7	regulations	regulation	NOUN
ftr-468	407	8	section	section	VERB
ftr-468	407	9	1.502	1.502	NUM
ftr-468	407	10	-	-	SYM
ftr-468	407	11	1(b	1(b	NUM
ftr-468	407	12	)	)	PUNCT
ftr-468	407	13	is	be	AUX
ftr-468	407	14	consistent	consistent	ADJ
ftr-468	407	15	with	with	ADP
ftr-468	407	16	the	the	DET
ftr-468	407	17	judicial	judicial	ADJ
ftr-468	407	18	articulation	articulation	NOUN
ftr-468	407	19	of	of	ADP
ftr-468	407	20	the	the	DET
ftr-468	407	21	integral	integral	ADJ
ftr-468	407	22	part	part	NOUN
ftr-468	407	23	doctrine	doctrine	NOUN
ftr-468	407	24	is	be	AUX
ftr-468	407	25	in	in	ADP
ftr-468	407	26	the	the	DET
ftr-468	407	27	regulation	regulation	NOUN
ftr-468	407	28	's	's	PART
ftr-468	407	29	recognition	recognition	NOUN
ftr-468	407	30	that	that	SCONJ
ftr-468	407	31	a	a	DET
ftr-468	407	32	formal	formal	ADJ
ftr-468	407	33	parent	parent	NOUN
ftr-468	407	34	-	-	PUNCT
ftr-468	407	35	subsidiary	subsidiary	NOUN
ftr-468	407	36	corporate	corporate	ADJ
ftr-468	407	37	structure	structure	NOUN
ftr-468	407	38	is	be	AUX
ftr-468	407	39	not	not	PART
ftr-468	407	40	absolutely	absolutely	ADV
ftr-468	407	41	necessary	necessary	ADJ
ftr-468	407	42	.	.	PUNCT
ftr-468	408	1	instead	instead	ADV
ftr-468	408	2	,	,	PUNCT
ftr-468	408	3	both	both	CCONJ
ftr-468	408	4	the	the	DET
ftr-468	408	5	serviceproviding	serviceproviding	NOUN
ftr-468	408	6	and	and	CCONJ
ftr-468	408	7	service	service	NOUN
ftr-468	408	8	-	-	PUNCT
ftr-468	408	9	recipient	recipient	NOUN
ftr-468	408	10	organizations	organization	NOUN
ftr-468	408	11	must	must	AUX
ftr-468	408	12	only	only	ADV
ftr-468	408	13	be	be	AUX
ftr-468	408	14	in	in	ADP
ftr-468	408	15	a	a	DET
ftr-468	408	16	"	"	PUNCT
ftr-468	408	17	close	close	ADJ
ftr-468	408	18	and	and	CCONJ
ftr-468	408	19	intimate	intimate	ADJ
ftr-468	408	20	"	"	PUNCT
ftr-468	408	21	relationship	relationship	NOUN
ftr-468	408	22	with	with	ADP
ftr-468	408	23	a	a	DET
ftr-468	408	24	common	common	ADJ
ftr-468	408	25	parent	parent	NOUN
ftr-468	408	26	-	-	PUNCT
ftr-468	408	27	type	type	NOUN
ftr-468	408	28	organization	organization	NOUN
ftr-468	408	29	,	,	PUNCT
ftr-468	408	30	i.e.	i.e.	X
ftr-468	408	31	,	,	PUNCT
ftr-468	408	32	an	an	DET
ftr-468	408	33	organization	organization	NOUN
ftr-468	408	34	exercising	exercise	VERB
ftr-468	408	35	some	some	DET
ftr-468	408	36	degree	degree	NOUN
ftr-468	408	37	of	of	ADP
ftr-468	408	38	control	control	NOUN
ftr-468	408	39	over	over	ADP
ftr-468	408	40	,	,	PUNCT
ftr-468	408	41	but	but	CCONJ
ftr-468	408	42	not	not	PART
ftr-468	408	43	necessarily	necessarily	ADV
ftr-468	408	44	having	have	VERB
ftr-468	408	45	a	a	DET
ftr-468	408	46	formal	formal	ADJ
ftr-468	408	47	ownership	ownership	NOUN
ftr-468	408	48	relationship	relationship	NOUN
ftr-468	408	49	with	with	ADP
ftr-468	408	50	all	all	DET
ftr-468	408	51	the	the	DET
ftr-468	408	52	other	other	ADJ
ftr-468	408	53	organizations	organization	NOUN
ftr-468	408	54	involved.53	involved.53	VERB
ftr-468	408	55	the	the	DET
ftr-468	408	56	distinctions	distinction	NOUN
ftr-468	408	57	made	make	VERB
ftr-468	408	58	by	by	ADP
ftr-468	408	59	the	the	DET
ftr-468	408	60	regulation	regulation	NOUN
ftr-468	408	61	,	,	PUNCT
ftr-468	408	62	together	together	ADV
ftr-468	408	63	with	with	ADP
ftr-468	408	64	its	its	PRON
ftr-468	408	65	acceptance	acceptance	NOUN
ftr-468	408	66	of	of	ADP
ftr-468	408	67	less	less	ADJ
ftr-468	408	68	than	than	ADP
ftr-468	408	69	a	a	DET
ftr-468	408	70	formal	formal	ADJ
ftr-468	408	71	parent	parent	NOUN
ftr-468	408	72	-	-	PUNCT
ftr-468	408	73	subsidiary	subsidiary	NOUN
ftr-468	408	74	relationship	relationship	NOUN
ftr-468	408	75	collectively	collectively	ADV
ftr-468	408	76	result	result	VERB
ftr-468	408	77	in	in	ADP
ftr-468	408	78	the	the	DET
ftr-468	408	79	necessity	necessity	NOUN
ftr-468	408	80	and	and	CCONJ
ftr-468	408	81	applicability	applicability	NOUN
ftr-468	408	82	,	,	PUNCT
ftr-468	408	83	respectively	respectively	ADV
ftr-468	408	84	,	,	PUNCT
ftr-468	408	85	of	of	ADP
ftr-468	408	86	joint	joint	ADJ
ftr-468	408	87	operating	operating	NOUN
ftr-468	408	88	agreements	agreement	NOUN
ftr-468	408	89	.	.	PUNCT
ftr-468	409	1	thus	thus	ADV
ftr-468	409	2	,	,	PUNCT
ftr-468	409	3	within	within	ADP
ftr-468	409	4	group	group	NOUN
ftr-468	409	5	a	a	PRON
ftr-468	409	6	of	of	ADP
ftr-468	409	7	private	private	ADJ
ftr-468	409	8	letter	letter	NOUN
ftr-468	409	9	ruling	rule	VERB
ftr-468	409	10	9623011	9623011	NUM
ftr-468	409	11	,	,	PUNCT
ftr-468	409	12	hospital	hospital	NOUN
ftr-468	409	13	a-1	a-1	PROPN
ftr-468	409	14	may	may	AUX
ftr-468	409	15	provide	provide	VERB
ftr-468	409	16	administrative	administrative	ADJ
ftr-468	409	17	and	and	CCONJ
ftr-468	409	18	medical	medical	ADJ
ftr-468	409	19	support	support	NOUN
ftr-468	409	20	services	service	NOUN
ftr-468	409	21	to	to	ADP
ftr-468	409	22	any	any	DET
ftr-468	409	23	other	other	ADJ
ftr-468	409	24	participant	participant	NOUN
ftr-468	409	25	within	within	ADP
ftr-468	409	26	the	the	DET
ftr-468	409	27	group	group	NOUN
ftr-468	409	28	.	.	PUNCT
ftr-468	410	1	in	in	ADP
ftr-468	410	2	this	this	DET
ftr-468	410	3	manner	manner	NOUN
ftr-468	410	4	,	,	PUNCT
ftr-468	410	5	group	group	NOUN
ftr-468	410	6	a	a	NOUN
ftr-468	410	7	and	and	CCONJ
ftr-468	410	8	likewise	likewise	ADV
ftr-468	410	9	group	group	NOUN
ftr-468	410	10	c	c	PROPN
ftr-468	410	11	could	could	AUX
ftr-468	410	12	achieve	achieve	VERB
ftr-468	410	13	some	some	DET
ftr-468	410	14	degree	degree	NOUN
ftr-468	410	15	of	of	ADP
ftr-468	410	16	consolidation	consolidation	NOUN
ftr-468	410	17	and	and	CCONJ
ftr-468	410	18	mitigate	mitigate	VERB
ftr-468	410	19	the	the	DET
ftr-468	410	20	adverse	adverse	ADJ
ftr-468	410	21	consequences	consequence	NOUN
ftr-468	410	22	discussed	discuss	VERB
ftr-468	410	23	above	above	ADV
ftr-468	410	24	,	,	PUNCT
ftr-468	410	25	and	and	CCONJ
ftr-468	410	26	no	no	PRON
ftr-468	410	27	doubt	doubt	NOUN
ftr-468	410	28	did	do	VERB
ftr-468	410	29	so	so	ADV
ftr-468	410	30	.	.	PUNCT
ftr-468	411	1	but	but	CCONJ
ftr-468	411	2	neither	neither	PRON
ftr-468	411	3	hospital	hospital	NOUN
ftr-468	411	4	ai	ai	VERB
ftr-468	411	5	nor	nor	CCONJ
ftr-468	411	6	hospital	hospital	NOUN
ftr-468	411	7	c	c	NOUN
ftr-468	411	8	-	-	PUNCT
ftr-468	411	9	i	i	PROPN
ftr-468	411	10	,	,	PUNCT
ftr-468	411	11	for	for	ADP
ftr-468	411	12	example	example	NOUN
ftr-468	411	13	,	,	PUNCT
ftr-468	411	14	could	could	AUX
ftr-468	411	15	provide	provide	VERB
ftr-468	411	16	services	service	NOUN
ftr-468	411	17	to	to	ADP
ftr-468	411	18	one	one	NUM
ftr-468	411	19	another	another	DET
ftr-468	411	20	or	or	CCONJ
ftr-468	411	21	to	to	ADP
ftr-468	411	22	any	any	DET
ftr-468	411	23	other	other	ADJ
ftr-468	411	24	hospital	hospital	NOUN
ftr-468	411	25	within	within	ADP
ftr-468	411	26	the	the	DET
ftr-468	411	27	opposite	opposite	ADJ
ftr-468	411	28	group	group	NOUN
ftr-468	411	29	without	without	ADP
ftr-468	411	30	engaging	engage	VERB
ftr-468	411	31	in	in	ADP
ftr-468	411	32	an	an	DET
ftr-468	411	33	unrelated	unrelated	ADJ
ftr-468	411	34	business	business	NOUN
ftr-468	411	35	activity	activity	NOUN
ftr-468	411	36	.	.	PUNCT
ftr-468	412	1	hence	hence	ADV
ftr-468	412	2	,	,	PUNCT
ftr-468	412	3	duplication	duplication	NOUN
ftr-468	412	4	of	of	ADP
ftr-468	412	5	services	service	NOUN
ftr-468	412	6	,	,	PUNCT
ftr-468	412	7	increased	increase	VERB
ftr-468	412	8	labor	labor	NOUN
ftr-468	412	9	costs	cost	NOUN
ftr-468	412	10	,	,	PUNCT
ftr-468	412	11	capacity	capacity	NOUN
ftr-468	412	12	in	in	ADP
ftr-468	412	13	excess	excess	NOUN
ftr-468	412	14	of	of	ADP
ftr-468	412	15	need	need	NOUN
ftr-468	412	16	and	and	CCONJ
ftr-468	412	17	the	the	DET
ftr-468	412	18	resulting	result	VERB
ftr-468	412	19	increased	increase	VERB
ftr-468	412	20	costs	cost	NOUN
ftr-468	412	21	to	to	ADP
ftr-468	412	22	patients	patient	NOUN
ftr-468	412	23	is	be	AUX
ftr-468	412	24	only	only	ADV
ftr-468	412	25	partially	partially	ADV
ftr-468	412	26	mitigated	mitigate	VERB
ftr-468	412	27	through	through	ADP
ftr-468	412	28	separate	separate	ADJ
ftr-468	412	29	application	application	NOUN
ftr-468	412	30	of	of	ADP
ftr-468	412	31	the	the	DET
ftr-468	412	32	integral	integral	ADJ
ftr-468	412	33	part	part	NOUN
ftr-468	412	34	doctrine	doctrine	NOUN
ftr-468	412	35	to	to	ADP
ftr-468	412	36	the	the	DET
ftr-468	412	37	two	two	NUM
ftr-468	412	38	groups	group	NOUN
ftr-468	412	39	as	as	SCONJ
ftr-468	412	40	illustrated	illustrate	VERB
ftr-468	412	41	in	in	ADP
ftr-468	412	42	figure	figure	NOUN
ftr-468	412	43	1	1	NUM
ftr-468	412	44	(	(	PUNCT
ftr-468	412	45	page	page	NOUN
ftr-468	412	46	579	579	NUM
ftr-468	412	47	)	)	PUNCT
ftr-468	412	48	.	.	PUNCT
ftr-468	413	1	to	to	PART
ftr-468	413	2	fully	fully	ADV
ftr-468	413	3	alleviate	alleviate	VERB
ftr-468	413	4	the	the	DET
ftr-468	413	5	adverse	adverse	ADJ
ftr-468	413	6	consequences	consequence	NOUN
ftr-468	413	7	using	use	VERB
ftr-468	413	8	the	the	DET
ftr-468	413	9	integral	integral	ADJ
ftr-468	413	10	part	part	NOUN
ftr-468	413	11	doctrine	doctrine	NOUN
ftr-468	413	12	,	,	PUNCT
ftr-468	413	13	the	the	DET
ftr-468	413	14	two	two	NUM
ftr-468	413	15	groups	group	NOUN
ftr-468	413	16	would	would	AUX
ftr-468	413	17	have	have	VERB
ftr-468	413	18	to	to	PART
ftr-468	413	19	submit	submit	VERB
ftr-468	413	20	to	to	ADP
ftr-468	413	21	the	the	DET
ftr-468	413	22	control	control	NOUN
ftr-468	413	23	of	of	ADP
ftr-468	413	24	a	a	DET
ftr-468	413	25	common	common	ADJ
ftr-468	413	26	parent	parent	NOUN
ftr-468	413	27	or	or	CCONJ
ftr-468	413	28	parent	parent	NOUN
ftr-468	413	29	-	-	PUNCT
ftr-468	413	30	like	like	ADJ
ftr-468	413	31	organization	organization	NOUN
ftr-468	413	32	.	.	PUNCT
ftr-468	414	1	then	then	ADV
ftr-468	414	2	,	,	PUNCT
ftr-468	414	3	the	the	DET
ftr-468	414	4	sharing	sharing	NOUN
ftr-468	414	5	of	of	ADP
ftr-468	414	6	resources	resource	NOUN
ftr-468	414	7	and	and	CCONJ
ftr-468	414	8	services	service	NOUN
ftr-468	414	9	would	would	AUX
ftr-468	414	10	fit	fit	VERB
ftr-468	414	11	within	within	ADP
ftr-468	414	12	the	the	DET
ftr-468	414	13	analogy	analogy	NOUN
ftr-468	414	14	of	of	ADP
ftr-468	414	15	merely	merely	ADV
ftr-468	414	16	shifting	shift	VERB
ftr-468	414	17	income	income	NOUN
ftr-468	414	18	and	and	CCONJ
ftr-468	414	19	functions	function	NOUN
ftr-468	414	20	between	between	ADP
ftr-468	414	21	several	several	ADJ
ftr-468	414	22	departments	department	NOUN
ftr-468	414	23	of	of	ADP
ftr-468	414	24	a	a	DET
ftr-468	414	25	single	single	ADJ
ftr-468	414	26	entity	entity	NOUN
ftr-468	414	27	.	.	PUNCT
ftr-468	415	1	the	the	DET
ftr-468	415	2	resulting	result	VERB
ftr-468	415	3	agreement	agreement	NOUN
ftr-468	415	4	therefore	therefore	ADV
ftr-468	415	5	created	create	VERB
ftr-468	415	6	a	a	DET
ftr-468	415	7	third	third	ADJ
ftr-468	415	8	corporation	corporation	NOUN
ftr-468	415	9	,	,	PUNCT
ftr-468	415	10	corporation	corporation	NOUN
ftr-468	415	11	e	e	NOUN
ftr-468	415	12	,	,	PUNCT
ftr-468	415	13	which	which	PRON
ftr-468	415	14	possessed	possess	VERB
ftr-468	415	15	governance	governance	NOUN
ftr-468	415	16	and	and	CCONJ
ftr-468	415	17	managerial	managerial	ADJ
ftr-468	415	18	authority	authority	NOUN
ftr-468	415	19	over	over	ADP
ftr-468	415	20	all	all	DET
ftr-468	415	21	participating	participate	VERB
ftr-468	415	22	hospitals	hospital	NOUN
ftr-468	415	23	.	.	PUNCT
ftr-468	416	1	figure	figure	NOUN
ftr-468	416	2	2	2	NUM
ftr-468	416	3	(	(	PUNCT
ftr-468	416	4	page	page	NOUN
ftr-468	416	5	583	583	NUM
ftr-468	416	6	)	)	PUNCT
ftr-468	416	7	illustrates	illustrate	VERB
ftr-468	416	8	the	the	DET
ftr-468	416	9	corporate	corporate	ADJ
ftr-468	416	10	structure	structure	NOUN
ftr-468	416	11	after	after	ADP
ftr-468	416	12	the	the	DET
ftr-468	416	13	joint	joint	ADJ
ftr-468	416	14	operating	operating	NOUN
ftr-468	416	15	agreement	agreement	NOUN
ftr-468	416	16	.	.	PUNCT
ftr-468	417	1	51	51	NUM
ftr-468	417	2	.	.	PUNCT
ftr-468	417	3	regs	regs	PROPN
ftr-468	417	4	.	.	PUNCT
ftr-468	418	1	§	§	PROPN
ftr-468	418	2	1.502	1.502	NUM
ftr-468	418	3	-	-	SYM
ftr-468	418	4	1(b)(2	1(b)(2	NUM
ftr-468	418	5	)	)	PUNCT
ftr-468	419	1	(	(	PUNCT
ftr-468	419	2	"	"	PUNCT
ftr-468	419	3	an	an	DET
ftr-468	419	4	exempt	exempt	ADJ
ftr-468	419	5	organization	organization	NOUN
ftr-468	419	6	is	be	AUX
ftr-468	419	7	not	not	PART
ftr-468	419	8	related	relate	VERB
ftr-468	419	9	to	to	ADP
ftr-468	419	10	another	another	DET
ftr-468	419	11	exempt	exempt	ADJ
ftr-468	419	12	organization	organization	NOUN
ftr-468	419	13	merely	merely	ADV
ftr-468	419	14	because	because	SCONJ
ftr-468	419	15	they	they	PRON
ftr-468	419	16	both	both	PRON
ftr-468	419	17	engage	engage	VERB
ftr-468	419	18	in	in	ADP
ftr-468	419	19	the	the	DET
ftr-468	419	20	same	same	ADJ
ftr-468	419	21	type	type	NOUN
ftr-468	419	22	of	of	ADP
ftr-468	419	23	exempt	exempt	ADJ
ftr-468	419	24	activities	activity	NOUN
ftr-468	419	25	.	.	PUNCT
ftr-468	420	1	"	"	PUNCT
ftr-468	420	2	)	)	PUNCT
ftr-468	420	3	.	.	PUNCT
ftr-468	421	1	52	52	NUM
ftr-468	421	2	.	.	PUNCT
ftr-468	422	1	i	i	PRON
ftr-468	422	2	d.	d.	PROPN
ftr-468	422	3	53	53	NUM
ftr-468	422	4	.	.	PUNCT
ftr-468	423	1	the	the	DET
ftr-468	423	2	regulation	regulation	NOUN
ftr-468	423	3	does	do	AUX
ftr-468	423	4	not	not	PART
ftr-468	423	5	state	state	VERB
ftr-468	423	6	this	this	DET
ftr-468	423	7	rule	rule	NOUN
ftr-468	423	8	explicitly	explicitly	ADV
ftr-468	423	9	but	but	CCONJ
ftr-468	423	10	it	it	PRON
ftr-468	423	11	has	have	AUX
ftr-468	423	12	been	be	AUX
ftr-468	423	13	so	so	ADV
ftr-468	423	14	interpreted	interpret	VERB
ftr-468	423	15	by	by	ADP
ftr-468	423	16	the	the	DET
ftr-468	423	17	service	service	NOUN
ftr-468	423	18	.	.	PUNCT
ftr-468	424	1	see	see	VERB
ftr-468	424	2	rev	rev	PROPN
ftr-468	424	3	.	.	PROPN
ftr-468	424	4	rul	rul	PROPN
ftr-468	424	5	.	.	PUNCT
ftr-468	425	1	81	81	NUM
ftr-468	425	2	-	-	SYM
ftr-468	425	3	19	19	NUM
ftr-468	425	4	,	,	PUNCT
ftr-468	425	5	1981	1981	NUM
ftr-468	425	6	-	-	SYM
ftr-468	425	7	1	1	NUM
ftr-468	425	8	c.b	c.b	PROPN
ftr-468	425	9	.	.	PROPN
ftr-468	425	10	353	353	NUM
ftr-468	425	11	;	;	PUNCT
ftr-468	425	12	rev	rev	PROPN
ftr-468	425	13	.	.	PROPN
ftr-468	426	1	rul	rul	PROPN
ftr-468	426	2	.	.	PUNCT
ftr-468	427	1	76	76	NUM
ftr-468	427	2	-	-	SYM
ftr-468	427	3	336	336	NUM
ftr-468	427	4	,	,	PUNCT
ftr-468	427	5	1976	1976	NUM
ftr-468	427	6	-	-	SYM
ftr-468	427	7	2	2	NUM
ftr-468	427	8	c.b	c.b	PROPN
ftr-468	427	9	.	.	PROPN
ftr-468	427	10	143	143	NUM
ftr-468	427	11	.	.	PUNCT
ftr-468	428	1	[	[	X
ftr-468	428	2	vol	vol	NOUN
ftr-468	428	3	.	.	PUNCT
ftr-468	428	4	3:9	3:9	NUM
ftr-468	428	5	1997	1997	NUM
ftr-468	428	6	]	]	PUNCT
ftr-468	428	7	crealing	creale	VERB
ftr-468	428	8	complex	complex	ADJ
ftr-468	428	9	monsters	monster	NOUN
ftr-468	428	10	583	583	NUM
ftr-468	428	11	c-	c-	NOUN
ftr-468	428	12	)	)	PUNCT
ftr-468	428	13	)	)	PUNCT
ftr-468	428	14	0	0	PUNCT
ftr-468	429	1	c	c	X
ftr-468	429	2	-	-	PUNCT
ftr-468	429	3	w7	w7	ADJ
ftr-468	429	4	0	0	NUM
ftr-468	429	5	0	0	NUM
ftr-468	429	6	0~0	0~0	NUM
ftr-468	429	7	0	0	PUNCT
ftr-468	429	8	c	c	X
ftr-468	429	9	,	,	PUNCT
ftr-468	429	10	~c	~c	PUNCT
ftr-468	429	11	=	=	SYM
ftr-468	429	12	a	a	DET
ftr-468	429	13	c3	c3	PROPN
ftr-468	429	14	.	.	PUNCT
ftr-468	430	1	ci	ci	PROPN
ftr-468	430	2	,	,	PUNCT
ftr-468	430	3	0	0	PROPN
ftr-468	430	4	florida	florida	PROPN
ftr-468	430	5	tax	tax	PROPN
ftr-468	430	6	review	review	NOUN
ftr-468	430	7	the	the	DET
ftr-468	430	8	authority	authority	NOUN
ftr-468	430	9	ceded	cede	VERB
ftr-468	430	10	to	to	ADP
ftr-468	430	11	corporation	corporation	NOUN
ftr-468	430	12	e	e	NOUN
ftr-468	430	13	,	,	PUNCT
ftr-468	430	14	the	the	DET
ftr-468	430	15	consolidation	consolidation	NOUN
ftr-468	430	16	entity	entity	NOUN
ftr-468	430	17	,	,	PUNCT
ftr-468	430	18	included	include	VERB
ftr-468	430	19	the	the	DET
ftr-468	430	20	right	right	NOUN
ftr-468	430	21	to	to	PART
ftr-468	430	22	review	review	VERB
ftr-468	430	23	and	and	CCONJ
ftr-468	430	24	approve	approve	VERB
ftr-468	430	25	strategic	strategic	ADJ
ftr-468	430	26	plans	plan	NOUN
ftr-468	430	27	,	,	PUNCT
ftr-468	430	28	manage	manage	VERB
ftr-468	430	29	network	network	NOUN
ftr-468	430	30	participants	participant	NOUN
ftr-468	430	31	and	and	CCONJ
ftr-468	430	32	establish	establish	VERB
ftr-468	430	33	overall	overall	ADJ
ftr-468	430	34	operating	operating	NOUN
ftr-468	430	35	procedures	procedure	NOUN
ftr-468	430	36	.	.	PUNCT
ftr-468	431	1	ownership	ownership	NOUN
ftr-468	431	2	and	and	CCONJ
ftr-468	431	3	liabilities	liability	NOUN
ftr-468	431	4	of	of	ADP
ftr-468	431	5	each	each	DET
ftr-468	431	6	participant	participant	NOUN
ftr-468	431	7	,	,	PUNCT
ftr-468	431	8	however	however	ADV
ftr-468	431	9	,	,	PUNCT
ftr-468	431	10	remained	remain	VERB
ftr-468	431	11	unchanged	unchanged	ADJ
ftr-468	431	12	.	.	PUNCT
ftr-468	432	1	corporation	corporation	NOUN
ftr-468	432	2	e	e	PROPN
ftr-468	432	3	also	also	ADV
ftr-468	432	4	lacked	lack	VERB
ftr-468	432	5	any	any	DET
ftr-468	432	6	real	real	ADJ
ftr-468	432	7	authority	authority	NOUN
ftr-468	432	8	over	over	ADP
ftr-468	432	9	the	the	DET
ftr-468	432	10	financial	financial	ADJ
ftr-468	432	11	integration	integration	NOUN
ftr-468	432	12	of	of	ADP
ftr-468	432	13	the	the	DET
ftr-468	432	14	parties	party	NOUN
ftr-468	432	15	.	.	PUNCT
ftr-468	433	1	instead	instead	ADV
ftr-468	433	2	,	,	PUNCT
ftr-468	433	3	the	the	DET
ftr-468	433	4	net	net	ADJ
ftr-468	433	5	revenues	revenue	NOUN
ftr-468	433	6	were	be	AUX
ftr-468	433	7	distributed	distribute	VERB
ftr-468	433	8	to	to	ADP
ftr-468	433	9	the	the	DET
ftr-468	433	10	participants	participant	NOUN
ftr-468	433	11	according	accord	VERB
ftr-468	433	12	to	to	ADP
ftr-468	433	13	a	a	DET
ftr-468	433	14	formula	formula	NOUN
ftr-468	433	15	which	which	PRON
ftr-468	433	16	required	require	VERB
ftr-468	433	17	the	the	DET
ftr-468	433	18	two	two	NUM
ftr-468	433	19	groups	group	NOUN
ftr-468	433	20	to	to	PART
ftr-468	433	21	make	make	VERB
ftr-468	433	22	annual	annual	ADJ
ftr-468	433	23	payments	payment	NOUN
ftr-468	433	24	to	to	ADP
ftr-468	433	25	each	each	DET
ftr-468	433	26	other.54	other.54	NOUN
ftr-468	433	27	the	the	DET
ftr-468	433	28	amount	amount	NOUN
ftr-468	433	29	of	of	ADP
ftr-468	433	30	the	the	DET
ftr-468	433	31	payments	payment	NOUN
ftr-468	433	32	were	be	AUX
ftr-468	433	33	based	base	VERB
ftr-468	433	34	upon	upon	SCONJ
ftr-468	433	35	the	the	DET
ftr-468	433	36	value	value	NOUN
ftr-468	433	37	of	of	ADP
ftr-468	433	38	assets	asset	NOUN
ftr-468	433	39	and	and	CCONJ
ftr-468	433	40	excess	excess	ADJ
ftr-468	433	41	revenue	revenue	NOUN
ftr-468	433	42	potential	potential	NOUN
ftr-468	433	43	contributed	contribute	VERB
ftr-468	433	44	by	by	ADP
ftr-468	433	45	each	each	DET
ftr-468	433	46	party	party	NOUN
ftr-468	433	47	,	,	PUNCT
ftr-468	433	48	with	with	ADP
ftr-468	433	49	more	more	ADJ
ftr-468	433	50	weight	weight	NOUN
ftr-468	433	51	assigned	assign	VERB
ftr-468	433	52	to	to	ADP
ftr-468	433	53	the	the	DET
ftr-468	433	54	value	value	NOUN
ftr-468	433	55	of	of	ADP
ftr-468	433	56	assets	asset	NOUN
ftr-468	433	57	contributed	contribute	VERB
ftr-468	433	58	.	.	PUNCT
ftr-468	434	1	the	the	DET
ftr-468	434	2	actual	actual	ADJ
ftr-468	434	3	ratios	ratio	NOUN
ftr-468	434	4	and	and	CCONJ
ftr-468	434	5	assigned	assign	VERB
ftr-468	434	6	weights	weight	NOUN
ftr-468	434	7	given	give	VERB
ftr-468	434	8	to	to	ADP
ftr-468	434	9	them	they	PRON
ftr-468	434	10	,	,	PUNCT
ftr-468	434	11	however	however	ADV
ftr-468	434	12	,	,	PUNCT
ftr-468	434	13	would	would	AUX
ftr-468	434	14	not	not	PART
ftr-468	434	15	be	be	AUX
ftr-468	434	16	subject	subject	ADJ
ftr-468	434	17	to	to	ADP
ftr-468	434	18	change	change	NOUN
ftr-468	434	19	as	as	ADP
ftr-468	434	20	a	a	DET
ftr-468	434	21	result	result	NOUN
ftr-468	434	22	of	of	ADP
ftr-468	434	23	any	any	DET
ftr-468	434	24	participant	participant	NOUN
ftr-468	434	25	's	's	PART
ftr-468	434	26	future	future	ADJ
ftr-468	434	27	performance	performance	NOUN
ftr-468	434	28	.	.	PUNCT
ftr-468	435	1	the	the	DET
ftr-468	435	2	implication	implication	NOUN
ftr-468	435	3	is	be	AUX
ftr-468	435	4	that	that	SCONJ
ftr-468	435	5	the	the	DET
ftr-468	435	6	weights	weight	NOUN
ftr-468	435	7	and	and	CCONJ
ftr-468	435	8	ratios	ratio	NOUN
ftr-468	435	9	could	could	AUX
ftr-468	435	10	be	be	AUX
ftr-468	435	11	changed	change	VERB
ftr-468	435	12	for	for	ADP
ftr-468	435	13	noncompetitive	noncompetitive	ADJ
ftr-468	435	14	reasons	reason	NOUN
ftr-468	435	15	.	.	PUNCT
ftr-468	436	1	thus	thus	ADV
ftr-468	436	2	,	,	PUNCT
ftr-468	436	3	although	although	SCONJ
ftr-468	436	4	financial	financial	ADJ
ftr-468	436	5	authority	authority	NOUN
ftr-468	436	6	was	be	AUX
ftr-468	436	7	lacking	lack	VERB
ftr-468	436	8	,	,	PUNCT
ftr-468	436	9	financial	financial	ADJ
ftr-468	436	10	integration	integration	NOUN
ftr-468	436	11	was	be	AUX
ftr-468	436	12	still	still	ADV
ftr-468	436	13	achieved	achieve	VERB
ftr-468	436	14	.	.	PUNCT
ftr-468	437	1	no	no	DET
ftr-468	437	2	participant	participant	NOUN
ftr-468	437	3	would	would	AUX
ftr-468	437	4	have	have	VERB
ftr-468	437	5	a	a	DET
ftr-468	437	6	competitive	competitive	ADJ
ftr-468	437	7	motivation	motivation	NOUN
ftr-468	437	8	vis	vis	X
ftr-468	437	9	-	-	PUNCT
ftr-468	437	10	a	a	X
ftr-468	437	11	-	-	PUNCT
ftr-468	437	12	vis	vis	X
ftr-468	437	13	another	another	DET
ftr-468	437	14	participant	participant	NOUN
ftr-468	437	15	to	to	PART
ftr-468	437	16	make	make	VERB
ftr-468	437	17	capital	capital	NOUN
ftr-468	437	18	contributions	contribution	NOUN
ftr-468	437	19	or	or	CCONJ
ftr-468	437	20	increase	increase	VERB
ftr-468	437	21	its	its	PRON
ftr-468	437	22	patient	patient	ADJ
ftr-468	437	23	base	base	NOUN
ftr-468	437	24	.	.	PUNCT
ftr-468	438	1	instead	instead	ADV
ftr-468	438	2	,	,	PUNCT
ftr-468	438	3	the	the	DET
ftr-468	438	4	success	success	NOUN
ftr-468	438	5	of	of	ADP
ftr-468	438	6	any	any	DET
ftr-468	438	7	one	one	NUM
ftr-468	438	8	participant	participant	NOUN
ftr-468	438	9	would	would	AUX
ftr-468	438	10	be	be	AUX
ftr-468	438	11	tied	tie	VERB
ftr-468	438	12	to	to	ADP
ftr-468	438	13	the	the	DET
ftr-468	438	14	success	success	NOUN
ftr-468	438	15	of	of	ADP
ftr-468	438	16	all	all	DET
ftr-468	438	17	other	other	ADJ
ftr-468	438	18	participants	participant	NOUN
ftr-468	438	19	.	.	PUNCT
ftr-468	439	1	the	the	DET
ftr-468	439	2	joint	joint	ADJ
ftr-468	439	3	54	54	NUM
ftr-468	439	4	.	.	PUNCT
ftr-468	440	1	network	network	NOUN
ftr-468	440	2	participants	participant	NOUN
ftr-468	440	3	effectively	effectively	ADV
ftr-468	440	4	accomplish	accomplish	VERB
ftr-468	440	5	financial	financial	ADJ
ftr-468	440	6	integration	integration	NOUN
ftr-468	440	7	through	through	ADP
ftr-468	440	8	annual	annual	ADJ
ftr-468	440	9	payments	payment	NOUN
ftr-468	440	10	between	between	ADP
ftr-468	440	11	group	group	NOUN
ftr-468	440	12	a	a	PROPN
ftr-468	440	13	and	and	CCONJ
ftr-468	440	14	group	group	NOUN
ftr-468	440	15	c.	c.	PROPN
ftr-468	440	16	the	the	DET
ftr-468	440	17	amount	amount	NOUN
ftr-468	440	18	of	of	ADP
ftr-468	440	19	payment	payment	NOUN
ftr-468	440	20	will	will	AUX
ftr-468	440	21	be	be	AUX
ftr-468	440	22	based	base	VERB
ftr-468	440	23	upon	upon	SCONJ
ftr-468	440	24	a	a	DET
ftr-468	440	25	weighted	weighted	ADJ
ftr-468	440	26	average	average	NOUN
ftr-468	440	27	of	of	ADP
ftr-468	440	28	two	two	NUM
ftr-468	440	29	ratios	ratio	NOUN
ftr-468	440	30	each	each	DET
ftr-468	440	31	determinable	determinable	ADJ
ftr-468	440	32	as	as	ADP
ftr-468	440	33	of	of	ADP
ftr-468	440	34	a	a	DET
ftr-468	440	35	financial	financial	ADJ
ftr-468	440	36	statement	statement	NOUN
ftr-468	440	37	date	date	NOUN
ftr-468	440	38	described	describe	VERB
ftr-468	440	39	in	in	ADP
ftr-468	440	40	the	the	DET
ftr-468	440	41	[	[	X
ftr-468	440	42	joint	joint	ADJ
ftr-468	440	43	operating	operating	NOUN
ftr-468	440	44	agreement	agreement	NOUN
ftr-468	440	45	]	]	PUNCT
ftr-468	440	46	.	.	PUNCT
ftr-468	441	1	one	one	NUM
ftr-468	441	2	ratio	ratio	NOUN
ftr-468	441	3	is	be	AUX
ftr-468	441	4	based	base	VERB
ftr-468	441	5	upon	upon	SCONJ
ftr-468	441	6	the	the	DET
ftr-468	441	7	fair	fair	ADJ
ftr-468	441	8	market	market	NOUN
ftr-468	441	9	value	value	NOUN
ftr-468	441	10	of	of	ADP
ftr-468	441	11	the	the	DET
ftr-468	441	12	assets	asset	NOUN
ftr-468	441	13	of	of	ADP
ftr-468	441	14	group	group	NOUN
ftr-468	441	15	a	a	PROPN
ftr-468	441	16	and	and	CCONJ
ftr-468	441	17	the	the	DET
ftr-468	441	18	assets	asset	NOUN
ftr-468	441	19	of	of	ADP
ftr-468	441	20	group	group	NOUN
ftr-468	441	21	c	c	NOUN
ftr-468	441	22	,	,	PUNCT
ftr-468	441	23	plus	plus	CCONJ
ftr-468	441	24	or	or	CCONJ
ftr-468	441	25	minus	minus	CCONJ
ftr-468	441	26	(	(	PUNCT
ftr-468	441	27	as	as	ADP
ftr-468	441	28	appropriate	appropriate	ADJ
ftr-468	441	29	)	)	PUNCT
ftr-468	441	30	certain	certain	ADJ
ftr-468	441	31	specified	specified	ADJ
ftr-468	441	32	assets	asset	NOUN
ftr-468	441	33	or	or	CCONJ
ftr-468	441	34	liabilities	liability	NOUN
ftr-468	441	35	.	.	PUNCT
ftr-468	442	1	the	the	DET
ftr-468	442	2	other	other	ADJ
ftr-468	442	3	ratio	ratio	NOUN
ftr-468	442	4	is	be	AUX
ftr-468	442	5	based	base	VERB
ftr-468	442	6	on	on	ADP
ftr-468	442	7	the	the	DET
ftr-468	442	8	average	average	ADJ
ftr-468	442	9	excess	excess	NOUN
ftr-468	442	10	of	of	ADP
ftr-468	442	11	revenues	revenue	NOUN
ftr-468	442	12	over	over	ADP
ftr-468	442	13	expenditures	expenditure	NOUN
ftr-468	442	14	for	for	ADP
ftr-468	442	15	the	the	DET
ftr-468	442	16	four	four	NUM
ftr-468	442	17	most	most	ADV
ftr-468	442	18	recently	recently	ADV
ftr-468	442	19	completed	complete	VERB
ftr-468	442	20	fiscal	fiscal	ADJ
ftr-468	442	21	years	year	NOUN
ftr-468	442	22	of	of	ADP
ftr-468	442	23	group	group	NOUN
ftr-468	442	24	a	a	PROPN
ftr-468	442	25	and	and	CCONJ
ftr-468	442	26	group	group	NOUN
ftr-468	442	27	c	c	PROPN
ftr-468	442	28	prior	prior	ADV
ftr-468	442	29	to	to	ADP
ftr-468	442	30	the	the	DET
ftr-468	442	31	execution	execution	NOUN
ftr-468	442	32	of	of	ADP
ftr-468	442	33	the	the	DET
ftr-468	442	34	[	[	X
ftr-468	442	35	joint	joint	ADJ
ftr-468	442	36	operating	operating	NOUN
ftr-468	442	37	agreement	agreement	NOUN
ftr-468	442	38	]	]	PUNCT
ftr-468	442	39	.	.	PUNCT
ftr-468	443	1	the	the	DET
ftr-468	443	2	amount	amount	NOUN
ftr-468	443	3	of	of	ADP
ftr-468	443	4	weight	weight	NOUN
ftr-468	443	5	given	give	VERB
ftr-468	443	6	to	to	ADP
ftr-468	443	7	each	each	DET
ftr-468	443	8	ratio	ratio	NOUN
ftr-468	443	9	will	will	AUX
ftr-468	443	10	vary	vary	VERB
ftr-468	443	11	over	over	ADP
ftr-468	443	12	a	a	DET
ftr-468	443	13	term	term	NOUN
ftr-468	443	14	of	of	ADP
ftr-468	443	15	years	year	NOUN
ftr-468	443	16	with	with	ADP
ftr-468	443	17	a	a	DET
ftr-468	443	18	declining	decline	VERB
ftr-468	443	19	weight	weight	NOUN
ftr-468	443	20	given	give	VERB
ftr-468	443	21	to	to	ADP
ftr-468	443	22	the	the	DET
ftr-468	443	23	income	income	NOUN
ftr-468	443	24	ratio	ratio	NOUN
ftr-468	443	25	and	and	CCONJ
ftr-468	443	26	an	an	DET
ftr-468	443	27	increasing	increase	VERB
ftr-468	443	28	weight	weight	NOUN
ftr-468	443	29	given	give	VERB
ftr-468	443	30	to	to	ADP
ftr-468	443	31	the	the	DET
ftr-468	443	32	asset	asset	NOUN
ftr-468	443	33	ratio	ratio	NOUN
ftr-468	443	34	.	.	PUNCT
ftr-468	444	1	priv	priv	NOUN
ftr-468	444	2	.	.	PUNCT
ftr-468	445	1	ltr	ltr	PROPN
ftr-468	445	2	.	.	PUNCT
ftr-468	445	3	rul	rul	PROPN
ftr-468	445	4	.	.	PUNCT
ftr-468	446	1	96	96	NUM
ftr-468	446	2	-	-	SYM
ftr-468	446	3	23	23	NUM
ftr-468	446	4	-	-	SYM
ftr-468	446	5	011	011	NUM
ftr-468	446	6	(	(	PUNCT
ftr-468	446	7	february	february	PROPN
ftr-468	446	8	29	29	NUM
ftr-468	446	9	,	,	PUNCT
ftr-468	446	10	1996	1996	NUM
ftr-468	446	11	)	)	PUNCT
ftr-468	446	12	.	.	PUNCT
ftr-468	447	1	55	55	NUM
ftr-468	447	2	.	.	PUNCT
ftr-468	448	1	once	once	ADV
ftr-468	448	2	the	the	DET
ftr-468	448	3	[	[	X
ftr-468	448	4	joint	joint	ADJ
ftr-468	448	5	operating	operating	NOUN
ftr-468	448	6	agreement	agreement	NOUN
ftr-468	448	7	]	]	PUNCT
ftr-468	448	8	is	be	AUX
ftr-468	448	9	effective	effective	ADJ
ftr-468	448	10	,	,	PUNCT
ftr-468	448	11	neither	neither	CCONJ
ftr-468	448	12	the	the	DET
ftr-468	448	13	ratios	ratio	NOUN
ftr-468	448	14	nor	nor	CCONJ
ftr-468	448	15	the	the	DET
ftr-468	448	16	weighted	weight	VERB
ftr-468	448	17	averages	average	NOUN
ftr-468	448	18	will	will	AUX
ftr-468	448	19	be	be	AUX
ftr-468	448	20	adjusted	adjust	VERB
ftr-468	448	21	because	because	SCONJ
ftr-468	448	22	of	of	ADP
ftr-468	448	23	the	the	DET
ftr-468	448	24	future	future	ADJ
ftr-468	448	25	performance	performance	NOUN
ftr-468	448	26	of	of	ADP
ftr-468	448	27	any	any	DET
ftr-468	448	28	network	network	NOUN
ftr-468	448	29	participant	participant	NOUN
ftr-468	448	30	.	.	PUNCT
ftr-468	449	1	thus	thus	ADV
ftr-468	449	2	,	,	PUNCT
ftr-468	449	3	there	there	PRON
ftr-468	449	4	will	will	AUX
ftr-468	449	5	be	be	AUX
ftr-468	449	6	no	no	DET
ftr-468	449	7	financial	financial	ADJ
ftr-468	449	8	incentive	incentive	NOUN
ftr-468	449	9	for	for	ADP
ftr-468	449	10	any	any	DET
ftr-468	449	11	network	network	NOUN
ftr-468	449	12	participant	participant	NOUN
ftr-468	449	13	to	to	PART
ftr-468	449	14	encourage	encourage	VERB
ftr-468	449	15	the	the	DET
ftr-468	449	16	use	use	NOUN
ftr-468	449	17	of	of	ADP
ftr-468	449	18	services	service	NOUN
ftr-468	449	19	at	at	ADP
ftr-468	449	20	,	,	PUNCT
ftr-468	449	21	or	or	CCONJ
ftr-468	449	22	to	to	PART
ftr-468	449	23	make	make	VERB
ftr-468	449	24	capital	capital	NOUN
ftr-468	449	25	additions	addition	NOUN
ftr-468	449	26	to	to	ADP
ftr-468	449	27	,	,	PUNCT
ftr-468	449	28	any	any	DET
ftr-468	449	29	particular	particular	ADJ
ftr-468	449	30	facility	facility	NOUN
ftr-468	449	31	and	and	CCONJ
ftr-468	449	32	a	a	DET
ftr-468	449	33	network	network	NOUN
ftr-468	449	34	participant	participant	NOUN
ftr-468	449	35	performing	perform	VERB
ftr-468	449	36	a	a	DET
ftr-468	449	37	service	service	NOUN
ftr-468	449	38	pursuant	pursuant	ADJ
ftr-468	449	39	to	to	ADP
ftr-468	449	40	the	the	DET
ftr-468	449	41	[	[	X
ftr-468	449	42	joint	joint	ADJ
ftr-468	449	43	operating	operating	NOUN
ftr-468	449	44	agreement	agreement	NOUN
ftr-468	449	45	]	]	PUNCT
ftr-468	449	46	will	will	AUX
ftr-468	449	47	not	not	PART
ftr-468	449	48	receive	receive	VERB
ftr-468	449	49	any	any	DET
ftr-468	449	50	separate	separate	ADJ
ftr-468	449	51	profit	profit	NOUN
ftr-468	449	52	or	or	CCONJ
ftr-468	449	53	benefit	benefit	VERB
ftr-468	449	54	for	for	ADP
ftr-468	449	55	rendering	render	VERB
ftr-468	449	56	the	the	DET
ftr-468	449	57	service	service	NOUN
ftr-468	449	58	.	.	PUNCT
ftr-468	450	1	similarly	similarly	ADV
ftr-468	450	2	,	,	PUNCT
ftr-468	450	3	corporate	corporate	ADJ
ftr-468	450	4	and	and	CCONJ
ftr-468	450	5	administrative	administrative	ADJ
ftr-468	450	6	services	service	NOUN
ftr-468	450	7	performed	perform	VERB
ftr-468	450	8	by	by	ADP
ftr-468	450	9	any	any	DET
ftr-468	450	10	network	network	NOUN
ftr-468	450	11	participant	participant	NOUN
ftr-468	450	12	will	will	AUX
ftr-468	450	13	financially	financially	ADV
ftr-468	450	14	benefit	benefit	VERB
ftr-468	450	15	any	any	DET
ftr-468	450	16	particular	particular	ADJ
ftr-468	450	17	network	network	NOUN
ftr-468	450	18	participant	participant	NOUN
ftr-468	450	19	only	only	ADV
ftr-468	450	20	insofar	insofar	ADV
ftr-468	450	21	as	as	SCONJ
ftr-468	450	22	all	all	DET
ftr-468	450	23	network	network	NOUN
ftr-468	450	24	participants	participant	NOUN
ftr-468	450	25	benefit	benefit	VERB
ftr-468	450	26	from	from	ADP
ftr-468	450	27	efficient	efficient	ADJ
ftr-468	450	28	performances	performance	NOUN
ftr-468	450	29	of	of	ADP
ftr-468	450	30	these	these	DET
ftr-468	450	31	services	service	NOUN
ftr-468	450	32	.	.	PUNCT
ftr-468	451	1	i	i	PRON
ftr-468	451	2	d.	d.	VERB
ftr-468	451	3	it	it	PRON
ftr-468	451	4	is	be	AUX
ftr-468	451	5	difficult	difficult	ADJ
ftr-468	451	6	to	to	PART
ftr-468	451	7	visualize	visualize	VERB
ftr-468	451	8	the	the	DET
ftr-468	451	9	actual	actual	ADJ
ftr-468	451	10	methodology	methodology	NOUN
ftr-468	451	11	used	use	VERB
ftr-468	451	12	to	to	PART
ftr-468	451	13	achieve	achieve	VERB
ftr-468	451	14	financial	financial	ADJ
ftr-468	451	15	integration	integration	NOUN
ftr-468	451	16	.	.	PUNCT
ftr-468	452	1	see	see	VERB
ftr-468	452	2	supra	supra	PROPN
ftr-468	452	3	note	note	PROPN
ftr-468	452	4	54	54	NUM
ftr-468	452	5	.	.	PUNCT
ftr-468	453	1	but	but	CCONJ
ftr-468	453	2	it	it	PRON
ftr-468	453	3	is	be	AUX
ftr-468	453	4	easier	easy	ADJ
ftr-468	453	5	to	to	PART
ftr-468	453	6	conclude	conclude	VERB
ftr-468	453	7	from	from	ADP
ftr-468	453	8	the	the	DET
ftr-468	453	9	above	above	ADJ
ftr-468	453	10	quote	quote	INTJ
ftr-468	453	11	and	and	CCONJ
ftr-468	453	12	an	an	DET
ftr-468	453	13	understanding	understanding	NOUN
ftr-468	453	14	of	of	ADP
ftr-468	453	15	regs	reg	NOUN
ftr-468	453	16	.	.	PUNCT
ftr-468	454	1	§	§	PROPN
ftr-468	454	2	1.502	1.502	NUM
ftr-468	454	3	-	-	SYM
ftr-468	454	4	1(b	1(b	NUM
ftr-468	454	5	)	)	PUNCT
ftr-468	454	6	that	that	SCONJ
ftr-468	454	7	financial	financial	ADJ
ftr-468	454	8	integration	integration	NOUN
ftr-468	454	9	means	mean	VERB
ftr-468	454	10	that	that	SCONJ
ftr-468	454	11	the	the	DET
ftr-468	454	12	parties	party	NOUN
ftr-468	454	13	must	must	AUX
ftr-468	454	14	achieve	achieve	VERB
ftr-468	454	15	the	the	DET
ftr-468	454	16	same	same	ADJ
ftr-468	454	17	cooperative	cooperative	ADJ
ftr-468	454	18	,	,	PUNCT
ftr-468	454	19	noncompetitive	noncompetitive	ADJ
ftr-468	454	20	relationship	relationship	NOUN
ftr-468	454	21	as	as	ADP
ftr-468	454	22	that	that	PRON
ftr-468	454	23	which	which	PRON
ftr-468	454	24	would	would	AUX
ftr-468	454	25	result	result	VERB
ftr-468	454	26	from	from	ADP
ftr-468	454	27	an	an	DET
ftr-468	454	28	actual	actual	ADJ
ftr-468	454	29	merger	merger	NOUN
ftr-468	454	30	.	.	PUNCT
ftr-468	455	1	[	[	X
ftr-468	455	2	vol	vol	NOUN
ftr-468	455	3	.	.	PUNCT
ftr-468	455	4	3:9	3:9	NUM
ftr-468	455	5	creating	create	VERB
ftr-468	455	6	complex	complex	ADJ
ftr-468	455	7	monsters	monster	NOUN
ftr-468	455	8	operating	operating	NOUN
ftr-468	455	9	agreement	agreement	NOUN
ftr-468	455	10	thus	thus	ADV
ftr-468	455	11	resulted	result	VERB
ftr-468	455	12	in	in	ADP
ftr-468	455	13	the	the	DET
ftr-468	455	14	structure	structure	NOUN
ftr-468	455	15	of	of	ADP
ftr-468	455	16	a	a	DET
ftr-468	455	17	parent	parent	NOUN
ftr-468	455	18	organization	organization	NOUN
ftr-468	455	19	,	,	PUNCT
ftr-468	455	20	corporation	corporation	NOUN
ftr-468	455	21	e	e	NOUN
ftr-468	455	22	,	,	PUNCT
ftr-468	455	23	having	have	VERB
ftr-468	455	24	most	most	ADJ
ftr-468	455	25	of	of	ADP
ftr-468	455	26	the	the	DET
ftr-468	455	27	attributes	attribute	NOUN
ftr-468	455	28	of	of	ADP
ftr-468	455	29	ownership	ownership	NOUN
ftr-468	455	30	over	over	ADV
ftr-468	455	31	,	,	PUNCT
ftr-468	455	32	without	without	ADP
ftr-468	455	33	actually	actually	ADV
ftr-468	455	34	owning	own	VERB
ftr-468	455	35	,	,	PUNCT
ftr-468	455	36	all	all	DET
ftr-468	455	37	the	the	DET
ftr-468	455	38	other	other	ADJ
ftr-468	455	39	participants	participant	NOUN
ftr-468	455	40	.	.	PUNCT
ftr-468	456	1	under	under	ADP
ftr-468	456	2	the	the	DET
ftr-468	456	3	integral	integral	ADJ
ftr-468	456	4	part	part	NOUN
ftr-468	456	5	theory	theory	NOUN
ftr-468	456	6	discussed	discuss	VERB
ftr-468	456	7	above	above	ADV
ftr-468	456	8	,	,	PUNCT
ftr-468	456	9	then	then	ADV
ftr-468	456	10	,	,	PUNCT
ftr-468	456	11	any	any	DET
ftr-468	456	12	one	one	NUM
ftr-468	456	13	of	of	ADP
ftr-468	456	14	the	the	DET
ftr-468	456	15	participants	participant	NOUN
ftr-468	456	16	could	could	AUX
ftr-468	456	17	provide	provide	VERB
ftr-468	456	18	services	service	NOUN
ftr-468	456	19	to	to	ADP
ftr-468	456	20	any	any	DET
ftr-468	456	21	other	other	ADJ
ftr-468	456	22	participant	participant	NOUN
ftr-468	456	23	without	without	ADP
ftr-468	456	24	engaging	engage	VERB
ftr-468	456	25	in	in	ADP
ftr-468	456	26	an	an	DET
ftr-468	456	27	unrelated	unrelated	ADJ
ftr-468	456	28	activity	activity	NOUN
ftr-468	456	29	or	or	CCONJ
ftr-468	456	30	otherwise	otherwise	ADV
ftr-468	456	31	jeopardizing	jeopardize	VERB
ftr-468	456	32	the	the	DET
ftr-468	456	33	service	service	NOUN
ftr-468	456	34	-	-	PUNCT
ftr-468	456	35	providing	provide	VERB
ftr-468	456	36	participant	participant	NOUN
ftr-468	456	37	's	's	PART
ftr-468	456	38	tax	tax	NOUN
ftr-468	456	39	exempt	exempt	ADJ
ftr-468	456	40	status	status	NOUN
ftr-468	456	41	.	.	PUNCT
ftr-468	457	1	one	one	NUM
ftr-468	457	2	hospital	hospital	NOUN
ftr-468	457	3	could	could	AUX
ftr-468	457	4	provide	provide	VERB
ftr-468	457	5	billing	billing	NOUN
ftr-468	457	6	services	service	NOUN
ftr-468	457	7	for	for	ADP
ftr-468	457	8	the	the	DET
ftr-468	457	9	others	other	NOUN
ftr-468	457	10	,	,	PUNCT
ftr-468	457	11	another	another	PRON
ftr-468	457	12	could	could	AUX
ftr-468	457	13	provide	provide	VERB
ftr-468	457	14	food	food	NOUN
ftr-468	457	15	service	service	NOUN
ftr-468	457	16	,	,	PUNCT
ftr-468	457	17	another	another	DET
ftr-468	457	18	legal	legal	ADJ
ftr-468	457	19	and	and	CCONJ
ftr-468	457	20	yet	yet	ADV
ftr-468	457	21	another	another	PRON
ftr-468	457	22	could	could	AUX
ftr-468	457	23	provide	provide	VERB
ftr-468	457	24	payroll	payroll	NOUN
ftr-468	457	25	and	and	CCONJ
ftr-468	457	26	labor	labor	NOUN
ftr-468	457	27	management	management	NOUN
ftr-468	457	28	services	service	NOUN
ftr-468	457	29	.	.	PUNCT
ftr-468	458	1	the	the	DET
ftr-468	458	2	consolidation	consolidation	NOUN
ftr-468	458	3	entity	entity	NOUN
ftr-468	458	4	could	could	AUX
ftr-468	458	5	provide	provide	VERB
ftr-468	458	6	any	any	PRON
ftr-468	458	7	of	of	ADP
ftr-468	458	8	these	these	DET
ftr-468	458	9	services	service	NOUN
ftr-468	458	10	for	for	ADP
ftr-468	458	11	any	any	DET
ftr-468	458	12	participant	participant	NOUN
ftr-468	458	13	.	.	PUNCT
ftr-468	459	1	this	this	DET
ftr-468	459	2	consolidation	consolidation	NOUN
ftr-468	459	3	within	within	ADP
ftr-468	459	4	and	and	CCONJ
ftr-468	459	5	between	between	ADP
ftr-468	459	6	both	both	DET
ftr-468	459	7	groups	group	NOUN
ftr-468	459	8	more	more	ADV
ftr-468	459	9	fully	fully	ADV
ftr-468	459	10	alleviates	alleviate	VERB
ftr-468	459	11	the	the	DET
ftr-468	459	12	adverse	adverse	ADJ
ftr-468	459	13	consequences	consequence	NOUN
ftr-468	459	14	resulting	result	VERB
ftr-468	459	15	from	from	ADP
ftr-468	459	16	the	the	DET
ftr-468	459	17	duplication	duplication	NOUN
ftr-468	459	18	of	of	ADP
ftr-468	459	19	services	service	NOUN
ftr-468	459	20	existing	exist	VERB
ftr-468	459	21	prior	prior	ADV
ftr-468	459	22	to	to	ADP
ftr-468	459	23	the	the	DET
ftr-468	459	24	joint	joint	ADJ
ftr-468	459	25	operating	operating	NOUN
ftr-468	459	26	agreement	agreement	NOUN
ftr-468	459	27	and	and	CCONJ
ftr-468	459	28	ultimately	ultimately	ADV
ftr-468	459	29	benefits	benefit	VERB
ftr-468	459	30	the	the	DET
ftr-468	459	31	commonly	commonly	ADV
ftr-468	459	32	shared	share	VERB
ftr-468	459	33	charitable	charitable	ADJ
ftr-468	459	34	beneficiaries	beneficiary	NOUN
ftr-468	459	35	.	.	PUNCT
ftr-468	459	36	'	'	PUNCT
ftr-468	460	1	one	one	NUM
ftr-468	460	2	significant	significant	ADJ
ftr-468	460	3	difference	difference	NOUN
ftr-468	460	4	between	between	ADP
ftr-468	460	5	the	the	DET
ftr-468	460	6	parent	parent	NOUN
ftr-468	460	7	-	-	PUNCT
ftr-468	460	8	subsidiary	subsidiary	NOUN
ftr-468	460	9	model	model	NOUN
ftr-468	460	10	of	of	ADP
ftr-468	460	11	prior	prior	ADJ
ftr-468	460	12	rulings	ruling	NOUN
ftr-468	460	13	and	and	CCONJ
ftr-468	460	14	the	the	DET
ftr-468	460	15	typical	typical	ADJ
ftr-468	460	16	joint	joint	ADJ
ftr-468	460	17	operating	operating	NOUN
ftr-468	460	18	agreement	agreement	NOUN
ftr-468	460	19	is	be	AUX
ftr-468	460	20	that	that	PRON
ftr-468	460	21	authority	authority	NOUN
ftr-468	460	22	and	and	CCONJ
ftr-468	460	23	control	control	NOUN
ftr-468	460	24	are	be	AUX
ftr-468	460	25	ceded	cede	VERB
ftr-468	460	26	from	from	ADP
ftr-468	460	27	the	the	DET
ftr-468	460	28	parents	parent	NOUN
ftr-468	460	29	to	to	ADP
ftr-468	460	30	the	the	DET
ftr-468	460	31	"	"	PUNCT
ftr-468	460	32	subsidiary	subsidiary	NOUN
ftr-468	460	33	.	.	PUNCT
ftr-468	460	34	"	"	PUNCT
ftr-468	461	1	what	what	PRON
ftr-468	461	2	might	might	AUX
ftr-468	461	3	appear	appear	VERB
ftr-468	461	4	to	to	PART
ftr-468	461	5	be	be	AUX
ftr-468	461	6	a	a	DET
ftr-468	461	7	subordinate	subordinate	ADJ
ftr-468	461	8	entity	entity	NOUN
ftr-468	461	9	is	be	AUX
ftr-468	461	10	,	,	PUNCT
ftr-468	461	11	in	in	ADP
ftr-468	461	12	actuality	actuality	NOUN
ftr-468	461	13	,	,	PUNCT
ftr-468	461	14	a	a	DET
ftr-468	461	15	superior	superior	ADJ
ftr-468	461	16	entity	entity	NOUN
ftr-468	461	17	which	which	PRON
ftr-468	461	18	exercises	exercise	VERB
ftr-468	461	19	governance	governance	NOUN
ftr-468	461	20	,	,	PUNCT
ftr-468	461	21	managerial	managerial	ADJ
ftr-468	461	22	and	and	CCONJ
ftr-468	461	23	financial	financial	ADJ
ftr-468	461	24	control	control	NOUN
ftr-468	461	25	over	over	ADP
ftr-468	461	26	the	the	DET
ftr-468	461	27	creating	create	VERB
ftr-468	461	28	entities	entity	NOUN
ftr-468	461	29	.	.	PUNCT
ftr-468	462	1	traditionally	traditionally	ADV
ftr-468	462	2	,	,	PUNCT
ftr-468	462	3	the	the	DET
ftr-468	462	4	integral	integral	ADJ
ftr-468	462	5	part	part	NOUN
ftr-468	462	6	theory	theory	NOUN
ftr-468	462	7	is	be	AUX
ftr-468	462	8	applicable	applicable	ADJ
ftr-468	462	9	to	to	ADP
ftr-468	462	10	a	a	DET
ftr-468	462	11	subordinate	subordinate	ADJ
ftr-468	462	12	entity	entity	NOUN
ftr-468	462	13	which	which	PRON
ftr-468	462	14	engages	engage	VERB
ftr-468	462	15	in	in	ADP
ftr-468	462	16	some	some	DET
ftr-468	462	17	activity	activity	NOUN
ftr-468	462	18	which	which	PRON
ftr-468	462	19	its	its	PRON
ftr-468	462	20	exempt	exempt	ADJ
ftr-468	462	21	parent	parent	NOUN
ftr-468	462	22	organization	organization	NOUN
ftr-468	462	23	could	could	AUX
ftr-468	462	24	itself	itself	PRON
ftr-468	462	25	perform	perform	VERB
ftr-468	462	26	without	without	ADP
ftr-468	462	27	adverse	adverse	ADJ
ftr-468	462	28	consequences	consequence	NOUN
ftr-468	462	29	.	.	PUNCT
ftr-468	462	30	"	"	PUNCT
ftr-468	463	1	in	in	ADP
ftr-468	463	2	joint	joint	ADJ
ftr-468	463	3	operating	operating	NOUN
ftr-468	463	4	agreements	agreement	NOUN
ftr-468	463	5	,	,	PUNCT
ftr-468	463	6	the	the	DET
ftr-468	463	7	integral	integral	ADJ
ftr-468	463	8	part	part	NOUN
ftr-468	463	9	doctrine	doctrine	NOUN
ftr-468	463	10	is	be	AUX
ftr-468	463	11	applied	apply	VERB
ftr-468	463	12	in	in	ADP
ftr-468	463	13	reverse	reverse	ADJ
ftr-468	463	14	order	order	NOUN
ftr-468	463	15	.	.	PUNCT
ftr-468	464	1	as	as	ADV
ftr-468	464	2	far	far	ADV
ftr-468	464	3	as	as	SCONJ
ftr-468	464	4	the	the	DET
ftr-468	464	5	integral	integral	ADJ
ftr-468	464	6	part	part	NOUN
ftr-468	464	7	doctrine	doctrine	NOUN
ftr-468	464	8	is	be	AUX
ftr-468	464	9	relevant	relevant	ADJ
ftr-468	464	10	,	,	PUNCT
ftr-468	464	11	the	the	DET
ftr-468	464	12	parent	parent	NOUN
ftr-468	464	13	gains	gain	VERB
ftr-468	464	14	its	its	PRON
ftr-468	464	15	exemption	exemption	NOUN
ftr-468	464	16	through	through	ADP
ftr-468	464	17	the	the	DET
ftr-468	464	18	activity	activity	NOUN
ftr-468	464	19	56	56	NUM
ftr-468	464	20	.	.	PUNCT
ftr-468	465	1	a	a	DET
ftr-468	465	2	recent	recent	ADJ
ftr-468	465	3	study	study	NOUN
ftr-468	465	4	demonstrates	demonstrate	VERB
ftr-468	465	5	that	that	SCONJ
ftr-468	465	6	1990	1990	NUM
ftr-468	465	7	administrative	administrative	ADJ
ftr-468	465	8	expenses	expense	NOUN
ftr-468	465	9	accounted	account	VERB
ftr-468	465	10	for	for	ADP
ftr-468	465	11	approximately	approximately	ADV
ftr-468	465	12	25	25	NUM
ftr-468	465	13	%	%	NOUN
ftr-468	465	14	of	of	ADP
ftr-468	465	15	overall	overall	ADJ
ftr-468	465	16	hospital	hospital	NOUN
ftr-468	465	17	spending	spending	NOUN
ftr-468	465	18	in	in	ADP
ftr-468	465	19	the	the	DET
ftr-468	465	20	united	united	PROPN
ftr-468	465	21	states	states	PROPN
ftr-468	465	22	,	,	PUNCT
ftr-468	465	23	more	more	ADJ
ftr-468	465	24	than	than	ADP
ftr-468	465	25	twice	twice	DET
ftr-468	465	26	the	the	DET
ftr-468	465	27	percentage	percentage	NOUN
ftr-468	465	28	spent	spend	VERB
ftr-468	465	29	by	by	ADP
ftr-468	465	30	canadian	canadian	ADJ
ftr-468	465	31	hospitals	hospital	NOUN
ftr-468	465	32	.	.	PUNCT
ftr-468	466	1	steffie	steffie	PROPN
ftr-468	466	2	woolhandler	woolhandler	PROPN
ftr-468	466	3	&	&	CCONJ
ftr-468	466	4	david	david	PROPN
ftr-468	466	5	u.	u.	PROPN
ftr-468	466	6	himmelstein	himmelstein	PROPN
ftr-468	466	7	.	.	PUNCT
ftr-468	467	1	costs	cost	NOUN
ftr-468	467	2	of	of	ADP
ftr-468	467	3	care	care	NOUN
ftr-468	467	4	and	and	CCONJ
ftr-468	467	5	administration	administration	NOUN
ftr-468	467	6	at	at	ADP
ftr-468	467	7	for	for	ADP
ftr-468	467	8	-	-	PUNCT
ftr-468	467	9	profit	profit	NOUN
ftr-468	467	10	and	and	CCONJ
ftr-468	467	11	other	other	ADJ
ftr-468	467	12	hospitals	hospital	NOUN
ftr-468	467	13	in	in	ADP
ftr-468	467	14	the	the	DET
ftr-468	467	15	united	united	PROPN
ftr-468	467	16	states	states	PROPN
ftr-468	467	17	,	,	PUNCT
ftr-468	467	18	336	336	NUM
ftr-468	467	19	the	the	DET
ftr-468	467	20	new	new	PROPN
ftr-468	467	21	eng	eng	PROPN
ftr-468	467	22	.	.	PUNCT
ftr-468	468	1	j.	j.	PROPN
ftr-468	468	2	med	med	PROPN
ftr-468	468	3	.	.	PUNCT
ftr-468	469	1	769	769	NUM
ftr-468	469	2	(	(	PUNCT
ftr-468	469	3	1997	1997	NUM
ftr-468	469	4	)	)	PUNCT
ftr-468	469	5	.	.	PUNCT
ftr-468	470	1	the	the	DET
ftr-468	470	2	united	united	PROPN
ftr-468	470	3	states	states	PROPN
ftr-468	470	4	amount	amount	NOUN
ftr-468	470	5	increased	increase	VERB
ftr-468	470	6	to	to	ADP
ftr-468	470	7	26	26	NUM
ftr-468	470	8	%	%	NOUN
ftr-468	470	9	by	by	ADP
ftr-468	470	10	1994	1994	NUM
ftr-468	470	11	.	.	PUNCT
ftr-468	471	1	curiously	curiously	ADV
ftr-468	471	2	,	,	PUNCT
ftr-468	471	3	1994	1994	NUM
ftr-468	471	4	administrative	administrative	ADJ
ftr-468	471	5	costs	cost	NOUN
ftr-468	471	6	accounted	account	VERB
ftr-468	471	7	for	for	ADP
ftr-468	471	8	34	34	NUM
ftr-468	471	9	%	%	NOUN
ftr-468	471	10	of	of	ADP
ftr-468	471	11	spending	spending	NOUN
ftr-468	471	12	by	by	ADP
ftr-468	471	13	for	for	ADP
ftr-468	471	14	-	-	PUNCT
ftr-468	471	15	profit	profit	NOUN
ftr-468	471	16	hospitals	hospital	NOUN
ftr-468	471	17	but	but	CCONJ
ftr-468	471	18	only	only	ADV
ftr-468	471	19	24.5	24.5	NUM
ftr-468	471	20	%	%	NOUN
ftr-468	471	21	of	of	ADP
ftr-468	471	22	spending	spending	NOUN
ftr-468	471	23	for	for	ADP
ftr-468	471	24	not	not	PART
ftr-468	471	25	-	-	PUNCT
ftr-468	471	26	for	for	ADP
ftr-468	471	27	-	-	PUNCT
ftr-468	471	28	profit	profit	NOUN
ftr-468	471	29	hospitals	hospital	NOUN
ftr-468	471	30	.	.	PUNCT
ftr-468	472	1	i	i	PRON
ftr-468	472	2	d.	d.	PROPN
ftr-468	472	3	at	at	ADP
ftr-468	472	4	770	770	NUM
ftr-468	472	5	.	.	PUNCT
ftr-468	473	1	the	the	DET
ftr-468	473	2	study	study	NOUN
ftr-468	473	3	included	include	VERB
ftr-468	473	4	the	the	DET
ftr-468	473	5	following	follow	VERB
ftr-468	473	6	activities	activity	NOUN
ftr-468	473	7	in	in	ADP
ftr-468	473	8	the	the	DET
ftr-468	473	9	definition	definition	NOUN
ftr-468	473	10	of	of	ADP
ftr-468	473	11	"	"	PUNCT
ftr-468	473	12	administrative	administrative	ADJ
ftr-468	473	13	"	"	PUNCT
ftr-468	473	14	:	:	PUNCT
ftr-468	473	15	administrative	administrative	ADJ
ftr-468	473	16	and	and	CCONJ
ftr-468	473	17	general	general	ADJ
ftr-468	473	18	as	as	SCONJ
ftr-468	473	19	defined	define	VERB
ftr-468	473	20	by	by	ADP
ftr-468	473	21	medicare	medicare	PROPN
ftr-468	473	22	regulations	regulation	NOUN
ftr-468	473	23	,	,	PUNCT
ftr-468	473	24	nursing	nursing	NOUN
ftr-468	473	25	administration	administration	NOUN
ftr-468	473	26	,	,	PUNCT
ftr-468	473	27	central	central	ADJ
ftr-468	473	28	services	service	NOUN
ftr-468	473	29	and	and	CCONJ
ftr-468	473	30	supplies	supply	NOUN
ftr-468	473	31	,	,	PUNCT
ftr-468	473	32	medical	medical	ADJ
ftr-468	473	33	records	record	NOUN
ftr-468	473	34	and	and	CCONJ
ftr-468	473	35	library	library	NOUN
ftr-468	473	36	,	,	PUNCT
ftr-468	473	37	employee	employee	NOUN
ftr-468	473	38	-	-	PUNCT
ftr-468	473	39	benefits	benefit	NOUN
ftr-468	473	40	department	department	NOUN
ftr-468	473	41	(	(	PUNCT
ftr-468	473	42	salary	salary	NOUN
ftr-468	473	43	costs	cost	VERB
ftr-468	473	44	only	only	ADV
ftr-468	473	45	)	)	PUNCT
ftr-468	473	46	,	,	PUNCT
ftr-468	473	47	administrative	administrative	ADJ
ftr-468	473	48	and	and	CCONJ
ftr-468	473	49	general	general	ADJ
ftr-468	473	50	home	home	NOUN
ftr-468	473	51	health	health	NOUN
ftr-468	473	52	,	,	PUNCT
ftr-468	473	53	skilled	skilled	ADJ
ftr-468	473	54	-	-	PUNCT
ftr-468	473	55	nursing	nursing	NOUN
ftr-468	473	56	facility	facility	NOUN
ftr-468	473	57	utilization	utilization	NOUN
ftr-468	473	58	review	review	NOUN
ftr-468	473	59	.	.	PUNCT
ftr-468	474	1	i	i	PRON
ftr-468	474	2	d.	d.	PROPN
ftr-468	474	3	at	at	ADP
ftr-468	474	4	771	771	NUM
ftr-468	474	5	.	.	PUNCT
ftr-468	475	1	the	the	DET
ftr-468	475	2	study	study	NOUN
ftr-468	475	3	included	include	VERB
ftr-468	475	4	the	the	DET
ftr-468	475	5	following	follow	VERB
ftr-468	475	6	activities	activity	NOUN
ftr-468	475	7	as	as	ADP
ftr-468	475	8	"	"	PUNCT
ftr-468	475	9	mixed	mixed	ADJ
ftr-468	475	10	administrative	administrative	ADJ
ftr-468	475	11	and	and	CCONJ
ftr-468	475	12	clinical	clinical	ADJ
ftr-468	475	13	"	"	PUNCT
ftr-468	475	14	:	:	PUNCT
ftr-468	475	15	capital	capital	NOUN
ftr-468	475	16	-	-	PUNCT
ftr-468	475	17	related	relate	VERB
ftr-468	475	18	costs	cost	NOUN
ftr-468	475	19	-	-	PUNCT
ftr-468	475	20	building	building	NOUN
ftr-468	475	21	and	and	CCONJ
ftr-468	475	22	fixtures	fixture	NOUN
ftr-468	475	23	,	,	PUNCT
ftr-468	475	24	capital	capital	NOUN
ftr-468	475	25	-	-	PUNCT
ftr-468	475	26	related	relate	VERB
ftr-468	475	27	costs	cost	NOUN
ftr-468	475	28	-	-	PUNCT
ftr-468	475	29	movable	movable	ADJ
ftr-468	475	30	equipment	equipment	NOUN
ftr-468	475	31	,	,	PUNCT
ftr-468	475	32	employee	employee	NOUN
ftr-468	475	33	benefits	benefit	NOUN
ftr-468	475	34	(	(	PUNCT
ftr-468	475	35	except	except	SCONJ
ftr-468	475	36	benefits	benefit	NOUN
ftr-468	475	37	-	-	PUNCT
ftr-468	475	38	department	department	NOUN
ftr-468	475	39	salaries	salary	NOUN
ftr-468	475	40	)	)	PUNCT
ftr-468	475	41	,	,	PUNCT
ftr-468	475	42	maintenance	maintenance	NOUN
ftr-468	475	43	and	and	CCONJ
ftr-468	475	44	repairs	repair	NOUN
ftr-468	475	45	,	,	PUNCT
ftr-468	475	46	operation	operation	NOUN
ftr-468	475	47	of	of	ADP
ftr-468	475	48	plant	plant	NOUN
ftr-468	475	49	,	,	PUNCT
ftr-468	475	50	and	and	CCONJ
ftr-468	475	51	debt	debt	NOUN
ftr-468	475	52	-	-	PUNCT
ftr-468	475	53	service	service	NOUN
ftr-468	475	54	.	.	PUNCT
ftr-468	476	1	i	i	PRON
ftr-468	476	2	d.	d.	PROPN
ftr-468	476	3	with	with	ADP
ftr-468	476	4	hospital	hospital	NOUN
ftr-468	476	5	administrative	administrative	ADJ
ftr-468	476	6	costs	cost	NOUN
ftr-468	476	7	comprising	comprise	VERB
ftr-468	476	8	one	one	NUM
ftr-468	476	9	-	-	PUNCT
ftr-468	476	10	quarter	quarter	NOUN
ftr-468	476	11	of	of	ADP
ftr-468	476	12	nonprofit	nonprofit	ADJ
ftr-468	476	13	hospital	hospital	NOUN
ftr-468	476	14	spending	spending	NOUN
ftr-468	476	15	,	,	PUNCT
ftr-468	476	16	there	there	PRON
ftr-468	476	17	is	be	VERB
ftr-468	476	18	certainly	certainly	ADV
ftr-468	476	19	incentive	incentive	NOUN
ftr-468	476	20	and	and	CCONJ
ftr-468	476	21	need	need	VERB
ftr-468	476	22	for	for	ADP
ftr-468	476	23	consolidation	consolidation	NOUN
ftr-468	476	24	.	.	PUNCT
ftr-468	477	1	57	57	NUM
ftr-468	477	2	.	.	X
ftr-468	478	1	see	see	VERB
ftr-468	478	2	mcgovern	mcgovern	PROPN
ftr-468	478	3	,	,	PUNCT
ftr-468	478	4	supra	supra	PROPN
ftr-468	478	5	note	note	PROPN
ftr-468	478	6	45	45	NUM
ftr-468	478	7	,	,	PUNCT
ftr-468	478	8	at	at	ADP
ftr-468	478	9	405	405	NUM
ftr-468	478	10	,	,	PUNCT
ftr-468	478	11	411	411	NUM
ftr-468	478	12	.	.	PUNCT
ftr-468	479	1	(	(	PUNCT
ftr-468	479	2	"	"	PUNCT
ftr-468	479	3	this	this	DET
ftr-468	479	4	structure	structure	NOUN
ftr-468	479	5	suggests	suggest	VERB
ftr-468	479	6	that	that	SCONJ
ftr-468	479	7	the	the	DET
ftr-468	479	8	basis	basis	NOUN
ftr-468	479	9	for	for	ADP
ftr-468	479	10	the	the	DET
ftr-468	479	11	integral	integral	ADJ
ftr-468	479	12	part	part	NOUN
ftr-468	479	13	theory	theory	NOUN
ftr-468	479	14	of	of	ADP
ftr-468	479	15	exemption	exemption	NOUN
ftr-468	479	16	is	be	AUX
ftr-468	479	17	the	the	DET
ftr-468	479	18	control	control	NOUN
ftr-468	479	19	vested	vest	VERB
ftr-468	479	20	in	in	ADP
ftr-468	479	21	the	the	DET
ftr-468	479	22	tax	tax	NOUN
ftr-468	479	23	-	-	PUNCT
ftr-468	479	24	exempt	exempt	ADJ
ftr-468	479	25	parent	parent	NOUN
ftr-468	479	26	over	over	ADP
ftr-468	479	27	the	the	DET
ftr-468	479	28	activities	activity	NOUN
ftr-468	479	29	of	of	ADP
ftr-468	479	30	its	its	PRON
ftr-468	479	31	subsidiary	subsidiary	NOUN
ftr-468	479	32	.	.	PUNCT
ftr-468	480	1	the	the	DET
ftr-468	480	2	relationships	relationship	NOUN
ftr-468	480	3	of	of	ADP
ftr-468	480	4	organizations	organization	NOUN
ftr-468	480	5	within	within	ADP
ftr-468	480	6	the	the	DET
ftr-468	480	7	reorganized	reorganize	VERB
ftr-468	480	8	hospital	hospital	NOUN
ftr-468	480	9	system	system	NOUN
ftr-468	480	10	,	,	PUNCT
ftr-468	480	11	however	however	ADV
ftr-468	480	12	,	,	PUNCT
ftr-468	480	13	are	be	AUX
ftr-468	480	14	the	the	DET
ftr-468	480	15	inverse	inverse	NOUN
ftr-468	480	16	of	of	ADP
ftr-468	480	17	that	that	PRON
ftr-468	480	18	suggested	suggest	VERB
ftr-468	480	19	by	by	ADP
ftr-468	480	20	the	the	DET
ftr-468	480	21	regulations	regulation	NOUN
ftr-468	480	22	.	.	PUNCT
ftr-468	481	1	it	it	PRON
ftr-468	481	2	is	be	AUX
ftr-468	481	3	the	the	DET
ftr-468	481	4	parent	parent	NOUN
ftr-468	481	5	organization	organization	NOUN
ftr-468	481	6	seeking	seek	VERB
ftr-468	481	7	to	to	PART
ftr-468	481	8	derive	derive	VERB
ftr-468	481	9	its	its	PRON
ftr-468	481	10	exemption	exemption	NOUN
ftr-468	481	11	from	from	ADP
ftr-468	481	12	subsidiary	subsidiary	ADJ
ftr-468	481	13	organizations	organization	NOUN
ftr-468	481	14	.	.	PUNCT
ftr-468	481	15	"	"	PUNCT
ftr-468	481	16	)	)	PUNCT
ftr-468	481	17	19971	19971	NUM
ftr-468	481	18	florida	florida	PROPN
ftr-468	481	19	tax	tax	NOUN
ftr-468	481	20	review	review	NOUN
ftr-468	481	21	of	of	ADP
ftr-468	481	22	its	its	PRON
ftr-468	481	23	subordinate	subordinate	ADJ
ftr-468	481	24	organization	organization	NOUN
ftr-468	481	25	.	.	PUNCT
ftr-468	482	1	if	if	SCONJ
ftr-468	482	2	the	the	DET
ftr-468	482	3	"	"	PUNCT
ftr-468	482	4	close	close	ADJ
ftr-468	482	5	and	and	CCONJ
ftr-468	482	6	intimate	intimate	ADJ
ftr-468	482	7	relationship	relationship	NOUN
ftr-468	482	8	"	"	PUNCT
ftr-468	482	9	exists	exist	VERB
ftr-468	482	10	,	,	PUNCT
ftr-468	482	11	however	however	ADV
ftr-468	482	12	,	,	PUNCT
ftr-468	482	13	granting	grant	VERB
ftr-468	482	14	tax	tax	NOUN
ftr-468	482	15	exempt	exempt	ADJ
ftr-468	482	16	status	status	NOUN
ftr-468	482	17	to	to	ADP
ftr-468	482	18	the	the	DET
ftr-468	482	19	parent	parent	NOUN
ftr-468	482	20	does	do	AUX
ftr-468	482	21	not	not	PART
ftr-468	482	22	violate	violate	VERB
ftr-468	482	23	the	the	DET
ftr-468	482	24	substantive	substantive	ADJ
ftr-468	482	25	notion	notion	NOUN
ftr-468	482	26	that	that	SCONJ
ftr-468	482	27	income	income	NOUN
ftr-468	482	28	and	and	CCONJ
ftr-468	482	29	functions	function	NOUN
ftr-468	482	30	are	be	AUX
ftr-468	482	31	merely	merely	ADV
ftr-468	482	32	shifted	shift	VERB
ftr-468	482	33	from	from	ADP
ftr-468	482	34	one	one	NUM
ftr-468	482	35	department	department	NOUN
ftr-468	482	36	to	to	ADP
ftr-468	482	37	another	another	PRON
ftr-468	482	38	within	within	ADP
ftr-468	482	39	a	a	DET
ftr-468	482	40	single	single	ADJ
ftr-468	482	41	entity	entity	NOUN
ftr-468	482	42	.	.	PUNCT
ftr-468	483	1	8	8	NUM
ftr-468	484	1	logically	logically	ADV
ftr-468	484	2	,	,	PUNCT
ftr-468	484	3	that	that	DET
ftr-468	484	4	notion	notion	NOUN
ftr-468	484	5	is	be	AUX
ftr-468	484	6	more	more	ADV
ftr-468	484	7	important	important	ADJ
ftr-468	484	8	than	than	ADP
ftr-468	484	9	the	the	DET
ftr-468	484	10	hierarchy	hierarchy	NOUN
ftr-468	484	11	between	between	ADP
ftr-468	484	12	the	the	DET
ftr-468	484	13	parties	party	NOUN
ftr-468	484	14	.	.	PUNCT
ftr-468	485	1	private	private	ADJ
ftr-468	485	2	letter	letter	NOUN
ftr-468	485	3	ruling	rule	VERB
ftr-468	485	4	9651047	9651047	NUM
ftr-468	485	5	contains	contain	VERB
ftr-468	485	6	the	the	DET
ftr-468	485	7	service	service	NOUN
ftr-468	485	8	's	's	PART
ftr-468	485	9	most	most	ADV
ftr-468	485	10	comprehensive	comprehensive	ADJ
ftr-468	485	11	discussion	discussion	NOUN
ftr-468	485	12	of	of	ADP
ftr-468	485	13	the	the	DET
ftr-468	485	14	factors	factor	NOUN
ftr-468	485	15	leading	lead	VERB
ftr-468	485	16	to	to	ADP
ftr-468	485	17	approval	approval	NOUN
ftr-468	485	18	of	of	ADP
ftr-468	485	19	a	a	DET
ftr-468	485	20	joint	joint	ADJ
ftr-468	485	21	operating	operate	VERB
ftr-468	485	22	agreement.59	agreement.59	ADJ
ftr-468	485	23	the	the	DET
ftr-468	485	24	facts	fact	NOUN
ftr-468	485	25	of	of	ADP
ftr-468	485	26	that	that	DET
ftr-468	485	27	ruling	ruling	NOUN
ftr-468	485	28	,	,	PUNCT
ftr-468	485	29	prior	prior	ADV
ftr-468	485	30	to	to	ADP
ftr-468	485	31	the	the	DET
ftr-468	485	32	implementation	implementation	NOUN
ftr-468	485	33	of	of	ADP
ftr-468	485	34	the	the	DET
ftr-468	485	35	joint	joint	ADJ
ftr-468	485	36	operating	operating	NOUN
ftr-468	485	37	agreement	agreement	NOUN
ftr-468	485	38	,	,	PUNCT
ftr-468	485	39	demonstrated	demonstrate	VERB
ftr-468	485	40	a	a	DET
ftr-468	485	41	greater	great	ADJ
ftr-468	485	42	degree	degree	NOUN
ftr-468	485	43	of	of	ADP
ftr-468	485	44	duplication	duplication	NOUN
ftr-468	485	45	of	of	ADP
ftr-468	485	46	services	service	NOUN
ftr-468	485	47	and	and	CCONJ
ftr-468	485	48	a	a	DET
ftr-468	485	49	corresponding	corresponding	ADJ
ftr-468	485	50	increased	increase	VERB
ftr-468	485	51	severity	severity	NOUN
ftr-468	485	52	of	of	ADP
ftr-468	485	53	adverse	adverse	ADJ
ftr-468	485	54	consequences	consequence	NOUN
ftr-468	485	55	than	than	ADP
ftr-468	485	56	in	in	ADP
ftr-468	485	57	other	other	ADJ
ftr-468	485	58	rulings	ruling	NOUN
ftr-468	485	59	.	.	PUNCT
ftr-468	486	1	unlike	unlike	ADP
ftr-468	486	2	the	the	DET
ftr-468	486	3	prior	prior	ADJ
ftr-468	486	4	rulings	ruling	NOUN
ftr-468	486	5	,	,	PUNCT
ftr-468	486	6	none	none	NOUN
ftr-468	486	7	of	of	ADP
ftr-468	486	8	the	the	DET
ftr-468	486	9	five	five	NUM
ftr-468	486	10	hospitals	hospital	NOUN
ftr-468	486	11	involved	involve	VERB
ftr-468	486	12	in	in	ADP
ftr-468	486	13	private	private	ADJ
ftr-468	486	14	letter	letter	NOUN
ftr-468	486	15	ruling	rule	VERB
ftr-468	486	16	9651047	9651047	NUM
ftr-468	486	17	belonged	belong	VERB
ftr-468	486	18	to	to	ADP
ftr-468	486	19	a	a	DET
ftr-468	486	20	health	health	NOUN
ftr-468	486	21	care	care	NOUN
ftr-468	486	22	network	network	NOUN
ftr-468	486	23	prior	prior	ADV
ftr-468	486	24	to	to	ADP
ftr-468	486	25	the	the	DET
ftr-468	486	26	joint	joint	ADJ
ftr-468	486	27	operating	operate	VERB
ftr-468	486	28	agreement.6	agreement.6	NOUN
ftr-468	486	29	0	0	NUM
ftr-468	487	1	instead	instead	ADV
ftr-468	487	2	,	,	PUNCT
ftr-468	487	3	each	each	DET
ftr-468	487	4	participant	participant	NOUN
ftr-468	487	5	was	be	AUX
ftr-468	487	6	a	a	DET
ftr-468	487	7	stand	stand	VERB
ftr-468	487	8	-	-	PUNCT
ftr-468	487	9	alone	alone	ADV
ftr-468	487	10	hospital	hospital	NOUN
ftr-468	487	11	and	and	CCONJ
ftr-468	487	12	each	each	PRON
ftr-468	487	13	provided	provide	VERB
ftr-468	487	14	similar	similar	ADJ
ftr-468	487	15	services	service	NOUN
ftr-468	487	16	all	all	ADV
ftr-468	487	17	within	within	ADP
ftr-468	487	18	the	the	DET
ftr-468	487	19	cincinnati	cincinnati	PROPN
ftr-468	487	20	,	,	PUNCT
ftr-468	487	21	ohio	ohio	PROPN
ftr-468	487	22	area	area	NOUN
ftr-468	487	23	.	.	PUNCT
ftr-468	488	1	6	6	NUM
ftr-468	488	2	'	'	PUNCT
ftr-468	488	3	thus	thus	ADV
ftr-468	488	4	,	,	PUNCT
ftr-468	488	5	the	the	DET
ftr-468	488	6	integral	integral	ADJ
ftr-468	488	7	part	part	NOUN
ftr-468	488	8	doctrine	doctrine	NOUN
ftr-468	488	9	was	be	AUX
ftr-468	488	10	unavailable	unavailable	ADJ
ftr-468	488	11	to	to	PART
ftr-468	488	12	allow	allow	VERB
ftr-468	488	13	even	even	ADV
ftr-468	488	14	the	the	DET
ftr-468	488	15	partial	partial	ADJ
ftr-468	488	16	consolidation	consolidation	NOUN
ftr-468	488	17	of	of	ADP
ftr-468	488	18	services	service	NOUN
ftr-468	488	19	.	.	PUNCT
ftr-468	489	1	the	the	DET
ftr-468	489	2	service	service	NOUN
ftr-468	489	3	's	's	PART
ftr-468	489	4	approval	approval	NOUN
ftr-468	489	5	of	of	ADP
ftr-468	489	6	the	the	DET
ftr-468	489	7	resulting	result	VERB
ftr-468	489	8	joint	joint	ADJ
ftr-468	489	9	operating	operating	NOUN
ftr-468	489	10	agreement	agreement	NOUN
ftr-468	489	11	in	in	ADP
ftr-468	489	12	the	the	DET
ftr-468	489	13	private	private	ADJ
ftr-468	489	14	letter	letter	NOUN
ftr-468	489	15	ruling	rule	VERB
ftr-468	489	16	9651047	9651047	NUM
ftr-468	489	17	indicates	indicate	VERB
ftr-468	489	18	that	that	SCONJ
ftr-468	489	19	the	the	DET
ftr-468	489	20	facts	fact	NOUN
ftr-468	489	21	and	and	CCONJ
ftr-468	489	22	circumstances	circumstance	NOUN
ftr-468	489	23	approach	approach	NOUN
ftr-468	489	24	allows	allow	VERB
ftr-468	489	25	for	for	ADP
ftr-468	489	26	more	more	ADJ
ftr-468	489	27	than	than	ADP
ftr-468	489	28	one	one	NUM
ftr-468	489	29	method	method	NOUN
ftr-468	489	30	to	to	PART
ftr-468	489	31	achieve	achieve	VERB
ftr-468	489	32	the	the	DET
ftr-468	489	33	level	level	NOUN
ftr-468	489	34	of	of	ADP
ftr-468	489	35	integration	integration	NOUN
ftr-468	489	36	necessary	necessary	ADJ
ftr-468	489	37	to	to	ADP
ftr-468	489	38	the	the	DET
ftr-468	489	39	application	application	NOUN
ftr-468	489	40	of	of	ADP
ftr-468	489	41	the	the	DET
ftr-468	489	42	integral	integral	ADJ
ftr-468	489	43	part	part	NOUN
ftr-468	489	44	doctrine	doctrine	NOUN
ftr-468	489	45	.	.	PUNCT
ftr-468	490	1	particularly	particularly	ADV
ftr-468	490	2	,	,	PUNCT
ftr-468	490	3	the	the	DET
ftr-468	490	4	parties	party	NOUN
ftr-468	490	5	demonstrated	demonstrate	VERB
ftr-468	490	6	a	a	DET
ftr-468	490	7	much	much	ADV
ftr-468	490	8	greater	great	ADJ
ftr-468	490	9	degree	degree	NOUN
ftr-468	490	10	of	of	ADP
ftr-468	490	11	centralized	centralized	ADJ
ftr-468	490	12	government	government	NOUN
ftr-468	490	13	management	management	NOUN
ftr-468	490	14	,	,	PUNCT
ftr-468	490	15	and	and	CCONJ
ftr-468	490	16	financial	financial	ADJ
ftr-468	490	17	integration	integration	NOUN
ftr-468	490	18	than	than	ADP
ftr-468	490	19	in	in	ADP
ftr-468	490	20	other	other	ADJ
ftr-468	490	21	rulings.62	rulings.62	NOUN
ftr-468	490	22	to	to	ADP
ftr-468	490	23	a	a	DET
ftr-468	490	24	much	much	ADJ
ftr-468	490	25	58	58	NUM
ftr-468	490	26	.	.	PUNCT
ftr-468	491	1	see	see	VERB
ftr-468	491	2	regs	reg	NOUN
ftr-468	491	3	.	.	PUNCT
ftr-468	492	1	§	§	PROPN
ftr-468	492	2	1.502	1.502	NUM
ftr-468	492	3	-	-	SYM
ftr-468	492	4	1(b	1(b	NUM
ftr-468	492	5	)	)	PUNCT
ftr-468	492	6	.	.	PUNCT
ftr-468	493	1	59	59	NUM
ftr-468	493	2	.	.	PUNCT
ftr-468	493	3	priv	priv	PROPN
ftr-468	493	4	.	.	PUNCT
ftr-468	494	1	ltr	ltr	PROPN
ftr-468	494	2	.	.	PUNCT
ftr-468	494	3	rul	rul	PROPN
ftr-468	494	4	.	.	PUNCT
ftr-468	495	1	96	96	NUM
ftr-468	495	2	-	-	SYM
ftr-468	495	3	51	51	NUM
ftr-468	495	4	-	-	SYM
ftr-468	495	5	047	047	NUM
ftr-468	495	6	(	(	PUNCT
ftr-468	495	7	sept	sept	PROPN
ftr-468	495	8	.	.	PROPN
ftr-468	495	9	24	24	NUM
ftr-468	495	10	,	,	PUNCT
ftr-468	495	11	1996	1996	NUM
ftr-468	495	12	)	)	PUNCT
ftr-468	495	13	.	.	PUNCT
ftr-468	496	1	60	60	NUM
ftr-468	496	2	.	.	PUNCT
ftr-468	497	1	the	the	DET
ftr-468	497	2	ruling	ruling	NOUN
ftr-468	497	3	does	do	AUX
ftr-468	497	4	not	not	PART
ftr-468	497	5	identify	identify	VERB
ftr-468	497	6	the	the	DET
ftr-468	497	7	hospitals	hospital	NOUN
ftr-468	497	8	involved	involve	VERB
ftr-468	497	9	in	in	ADP
ftr-468	497	10	the	the	DET
ftr-468	497	11	agreement	agreement	NOUN
ftr-468	497	12	.	.	PUNCT
ftr-468	498	1	thanks	thank	NOUN
ftr-468	498	2	,	,	PUNCT
ftr-468	498	3	however	however	ADV
ftr-468	498	4	,	,	PUNCT
ftr-468	498	5	are	be	AUX
ftr-468	498	6	owed	owe	VERB
ftr-468	498	7	to	to	ADP
ftr-468	498	8	ms	ms	PROPN
ftr-468	498	9	.	.	PROPN
ftr-468	498	10	kathleen	kathleen	PROPN
ftr-468	498	11	bruvold	bruvold	PROPN
ftr-468	498	12	,	,	PUNCT
ftr-468	498	13	associate	associate	ADJ
ftr-468	498	14	general	general	ADJ
ftr-468	498	15	counsel	counsel	NOUN
ftr-468	498	16	for	for	ADP
ftr-468	498	17	the	the	DET
ftr-468	498	18	university	university	PROPN
ftr-468	498	19	of	of	ADP
ftr-468	498	20	cincinnati	cincinnati	PROPN
ftr-468	498	21	,	,	PUNCT
ftr-468	498	22	for	for	ADP
ftr-468	498	23	providing	provide	VERB
ftr-468	498	24	the	the	DET
ftr-468	498	25	author	author	NOUN
ftr-468	498	26	with	with	ADP
ftr-468	498	27	a	a	DET
ftr-468	498	28	copy	copy	NOUN
ftr-468	498	29	of	of	ADP
ftr-468	498	30	the	the	DET
ftr-468	498	31	agreement	agreement	NOUN
ftr-468	498	32	.	.	PUNCT
ftr-468	499	1	amended	amend	VERB
ftr-468	499	2	and	and	CCONJ
ftr-468	499	3	restated	restate	VERB
ftr-468	499	4	joint	joint	ADJ
ftr-468	499	5	operating	operating	NOUN
ftr-468	499	6	agreement	agreement	NOUN
ftr-468	499	7	among	among	ADP
ftr-468	499	8	the	the	DET
ftr-468	499	9	christ	christ	PROPN
ftr-468	499	10	hospital	hospital	NOUN
ftr-468	499	11	and	and	CCONJ
ftr-468	499	12	university	university	PROPN
ftr-468	499	13	of	of	ADP
ftr-468	499	14	cincinnati	cincinnati	PROPN
ftr-468	499	15	and	and	CCONJ
ftr-468	499	16	the	the	DET
ftr-468	499	17	st	st	PROPN
ftr-468	499	18	.	.	PROPN
ftr-468	499	19	luke	luke	PROPN
ftr-468	499	20	hospitals	hospitals	PROPN
ftr-468	499	21	,	,	PUNCT
ftr-468	499	22	inc	inc	PROPN
ftr-468	499	23	.	.	PROPN
ftr-468	499	24	and	and	CCONJ
ftr-468	499	25	jewish	jewish	ADJ
ftr-468	499	26	health	health	NOUN
ftr-468	499	27	system	system	NOUN
ftr-468	499	28	,	,	PUNCT
ftr-468	499	29	inc	inc	PROPN
ftr-468	499	30	.	.	PROPN
ftr-468	499	31	and	and	CCONJ
ftr-468	499	32	the	the	DET
ftr-468	499	33	health	health	NOUN
ftr-468	499	34	alliance	alliance	NOUN
ftr-468	499	35	of	of	ADP
ftr-468	499	36	greater	great	ADJ
ftr-468	499	37	cincinnati	cincinnati	PROPN
ftr-468	499	38	(	(	PUNCT
ftr-468	499	39	jan	jan	PROPN
ftr-468	499	40	.	.	PROPN
ftr-468	499	41	1	1	NUM
ftr-468	499	42	,	,	PUNCT
ftr-468	499	43	1996	1996	NUM
ftr-468	499	44	)	)	PUNCT
ftr-468	500	1	(	(	PUNCT
ftr-468	500	2	on	on	ADP
ftr-468	500	3	file	file	NOUN
ftr-468	500	4	with	with	ADP
ftr-468	500	5	the	the	DET
ftr-468	500	6	florida	florida	PROPN
ftr-468	500	7	tax	tax	PROPN
ftr-468	500	8	review	review	NOUN
ftr-468	500	9	)	)	PUNCT
ftr-468	501	1	[	[	X
ftr-468	501	2	hereinafter	hereinafter	NOUN
ftr-468	501	3	greater	great	ADJ
ftr-468	501	4	cincinnati	cincinnati	PROPN
ftr-468	501	5	joint	joint	ADJ
ftr-468	501	6	operating	operating	NOUN
ftr-468	501	7	agreement	agreement	NOUN
ftr-468	501	8	.	.	PUNCT
ftr-468	501	9	]	]	X
ftr-468	502	1	certain	certain	ADJ
ftr-468	502	2	provisions	provision	NOUN
ftr-468	502	3	of	of	ADP
ftr-468	502	4	the	the	DET
ftr-468	502	5	agreement	agreement	NOUN
ftr-468	502	6	are	be	AUX
ftr-468	502	7	reproduced	reproduce	VERB
ftr-468	502	8	verbatim	verbatim	ADV
ftr-468	502	9	in	in	ADP
ftr-468	502	10	the	the	DET
ftr-468	502	11	footnotes	footnote	NOUN
ftr-468	502	12	which	which	PRON
ftr-468	502	13	follow	follow	VERB
ftr-468	502	14	.	.	PUNCT
ftr-468	503	1	61	61	NUM
ftr-468	503	2	.	.	PUNCT
ftr-468	504	1	the	the	DET
ftr-468	504	2	hospital	hospital	NOUN
ftr-468	504	3	participants	participant	NOUN
ftr-468	504	4	are	be	AUX
ftr-468	504	5	:	:	PUNCT
ftr-468	504	6	the	the	DET
ftr-468	504	7	christ	christ	PROPN
ftr-468	504	8	hospital	hospital	NOUN
ftr-468	504	9	,	,	PUNCT
ftr-468	504	10	a	a	DET
ftr-468	504	11	501(c)(3	501(c)(3	NUM
ftr-468	504	12	)	)	PUNCT
ftr-468	504	13	organization	organization	NOUN
ftr-468	504	14	having	have	VERB
ftr-468	504	15	its	its	PRON
ftr-468	504	16	principle	principle	ADJ
ftr-468	504	17	offices	office	NOUN
ftr-468	504	18	in	in	ADP
ftr-468	504	19	cincinnati	cincinnati	PROPN
ftr-468	504	20	,	,	PUNCT
ftr-468	504	21	ohio	ohio	PROPN
ftr-468	504	22	,	,	PUNCT
ftr-468	504	23	the	the	DET
ftr-468	504	24	university	university	PROPN
ftr-468	504	25	of	of	ADP
ftr-468	504	26	cincinnati	cincinnati	PROPN
ftr-468	504	27	hospital	hospital	PROPN
ftr-468	504	28	,	,	PUNCT
ftr-468	504	29	a	a	DET
ftr-468	504	30	state	state	NOUN
ftr-468	504	31	agency	agency	NOUN
ftr-468	504	32	having	have	VERB
ftr-468	504	33	its	its	PRON
ftr-468	504	34	principle	principle	ADJ
ftr-468	504	35	offices	office	NOUN
ftr-468	504	36	in	in	ADP
ftr-468	504	37	cincinnati	cincinnati	PROPN
ftr-468	504	38	,	,	PUNCT
ftr-468	504	39	ohio	ohio	PROPN
ftr-468	504	40	,	,	PUNCT
ftr-468	504	41	the	the	DET
ftr-468	504	42	college	college	NOUN
ftr-468	504	43	of	of	ADP
ftr-468	504	44	medicine	medicine	NOUN
ftr-468	504	45	of	of	ADP
ftr-468	504	46	the	the	DET
ftr-468	504	47	university	university	PROPN
ftr-468	504	48	of	of	ADP
ftr-468	504	49	cincinnati	cincinnati	PROPN
ftr-468	504	50	,	,	PUNCT
ftr-468	504	51	also	also	ADV
ftr-468	504	52	a	a	DET
ftr-468	504	53	state	state	NOUN
ftr-468	504	54	agency	agency	NOUN
ftr-468	504	55	having	have	VERB
ftr-468	504	56	its	its	PRON
ftr-468	504	57	principle	principle	ADJ
ftr-468	504	58	offices	office	NOUN
ftr-468	504	59	in	in	ADP
ftr-468	504	60	cincinnati	cincinnati	PROPN
ftr-468	504	61	,	,	PUNCT
ftr-468	504	62	ohio	ohio	PROPN
ftr-468	504	63	,	,	PUNCT
ftr-468	504	64	st	st	PROPN
ftr-468	504	65	.	.	PROPN
ftr-468	504	66	luke	luke	PROPN
ftr-468	504	67	's	's	PART
ftr-468	504	68	hospital	hospital	NOUN
ftr-468	504	69	,	,	PUNCT
ftr-468	504	70	a	a	DET
ftr-468	504	71	501(c)(3	501(c)(3	NUM
ftr-468	504	72	)	)	PUNCT
ftr-468	504	73	organization	organization	NOUN
ftr-468	504	74	having	have	VERB
ftr-468	504	75	its	its	PRON
ftr-468	504	76	principle	principle	ADJ
ftr-468	504	77	offices	office	NOUN
ftr-468	504	78	in	in	ADP
ftr-468	504	79	ft	ft	PROPN
ftr-468	504	80	.	.	PROPN
ftr-468	504	81	thomas	thomas	PROPN
ftr-468	504	82	,	,	PUNCT
ftr-468	504	83	kentucky	kentucky	PROPN
ftr-468	504	84	,	,	PUNCT
ftr-468	504	85	and	and	CCONJ
ftr-468	504	86	jewish	jewish	ADJ
ftr-468	504	87	health	health	NOUN
ftr-468	504	88	systems	systems	PROPN
ftr-468	504	89	,	,	PUNCT
ftr-468	504	90	inc	inc	PROPN
ftr-468	504	91	.	.	PROPN
ftr-468	504	92	,	,	PUNCT
ftr-468	504	93	a	a	DET
ftr-468	504	94	501(c)(3	501(c)(3	NUM
ftr-468	504	95	)	)	PUNCT
ftr-468	504	96	organization	organization	NOUN
ftr-468	504	97	having	have	VERB
ftr-468	504	98	its	its	PRON
ftr-468	504	99	principle	principle	ADJ
ftr-468	504	100	offices	office	NOUN
ftr-468	504	101	in	in	ADP
ftr-468	504	102	cincinnati	cincinnati	PROPN
ftr-468	504	103	,	,	PUNCT
ftr-468	504	104	ohio	ohio	PROPN
ftr-468	504	105	.	.	PUNCT
ftr-468	505	1	greater	great	ADJ
ftr-468	505	2	cincinnati	cincinnati	PROPN
ftr-468	505	3	joint	joint	ADJ
ftr-468	505	4	operating	operating	NOUN
ftr-468	505	5	agreement	agreement	NOUN
ftr-468	505	6	,	,	PUNCT
ftr-468	505	7	supra	supra	PROPN
ftr-468	505	8	note	note	NOUN
ftr-468	505	9	60	60	NUM
ftr-468	505	10	,	,	PUNCT
ftr-468	505	11	at	at	ADP
ftr-468	505	12	73	73	NUM
ftr-468	505	13	.	.	PUNCT
ftr-468	506	1	62	62	NUM
ftr-468	506	2	.	.	PUNCT
ftr-468	507	1	priv	priv	NOUN
ftr-468	507	2	.	.	PUNCT
ftr-468	508	1	ltr	ltr	PROPN
ftr-468	508	2	.	.	PUNCT
ftr-468	508	3	rul	rul	PROPN
ftr-468	508	4	.	.	PUNCT
ftr-468	509	1	96	96	NUM
ftr-468	509	2	-	-	SYM
ftr-468	509	3	51	51	NUM
ftr-468	509	4	-	-	SYM
ftr-468	509	5	047	047	NUM
ftr-468	509	6	(	(	PUNCT
ftr-468	509	7	sept	sept	PROPN
ftr-468	509	8	.	.	PROPN
ftr-468	509	9	24	24	NUM
ftr-468	509	10	,	,	PUNCT
ftr-468	509	11	1996	1996	NUM
ftr-468	509	12	)	)	PUNCT
ftr-468	509	13	.	.	PUNCT
ftr-468	510	1	article	article	PROPN
ftr-468	510	2	iii	iii	PROPN
ftr-468	510	3	of	of	ADP
ftr-468	510	4	the	the	DET
ftr-468	510	5	greater	great	ADJ
ftr-468	510	6	cincinnati	cincinnati	PROPN
ftr-468	510	7	joint	joint	ADJ
ftr-468	510	8	operating	operating	NOUN
ftr-468	510	9	agreement	agreement	NOUN
ftr-468	510	10	,	,	PUNCT
ftr-468	510	11	supra	supra	PROPN
ftr-468	510	12	note	note	NOUN
ftr-468	510	13	60	60	NUM
ftr-468	510	14	,	,	PUNCT
ftr-468	510	15	at	at	ADP
ftr-468	510	16	14	14	NUM
ftr-468	510	17	-	-	SYM
ftr-468	510	18	15	15	NUM
ftr-468	510	19	,	,	PUNCT
ftr-468	510	20	provides	provide	VERB
ftr-468	510	21	:	:	PUNCT
ftr-468	510	22	3.3	3.3	NUM
ftr-468	510	23	.	.	PUNCT
ftr-468	511	1	role	role	NOUN
ftr-468	511	2	of	of	ADP
ftr-468	511	3	the	the	DET
ftr-468	511	4	joint	joint	ADJ
ftr-468	511	5	operating	operate	VERB
ftr-468	511	6	company	company	NOUN
ftr-468	511	7	board	board	NOUN
ftr-468	511	8	.	.	PUNCT
ftr-468	512	1	the	the	DET
ftr-468	512	2	joc	joc	PROPN
ftr-468	512	3	board	board	PROPN
ftr-468	512	4	,	,	PUNCT
ftr-468	512	5	subject	subject	ADJ
ftr-468	512	6	to	to	ADP
ftr-468	512	7	certain	certain	ADJ
ftr-468	512	8	powers	power	NOUN
ftr-468	512	9	reserved	reserve	VERB
ftr-468	512	10	to	to	ADP
ftr-468	512	11	the	the	DET
ftr-468	512	12	participating	participate	VERB
ftr-468	512	13	entities	entity	NOUN
ftr-468	512	14	,	,	PUNCT
ftr-468	512	15	shall	shall	AUX
ftr-468	512	16	have	have	VERB
ftr-468	512	17	responsibil[vol	responsibil[vol	NOUN
ftr-468	512	18	3:9	3:9	NUM
ftr-468	512	19	creating	create	VERB
ftr-468	512	20	complex	complex	ADJ
ftr-468	512	21	monsters	monster	NOUN
ftr-468	512	22	greater	great	ADJ
ftr-468	512	23	extent	extent	NOUN
ftr-468	512	24	than	than	ADP
ftr-468	512	25	other	other	ADJ
ftr-468	512	26	rulings	ruling	NOUN
ftr-468	512	27	,	,	PUNCT
ftr-468	512	28	the	the	DET
ftr-468	512	29	overall	overall	ADJ
ftr-468	512	30	facts	fact	NOUN
ftr-468	512	31	support	support	VERB
ftr-468	512	32	the	the	DET
ftr-468	512	33	conclusion	conclusion	NOUN
ftr-468	512	34	that	that	SCONJ
ftr-468	512	35	the	the	DET
ftr-468	512	36	five	five	NUM
ftr-468	512	37	formally	formally	ADV
ftr-468	512	38	separate	separate	ADJ
ftr-468	512	39	hospitals	hospital	NOUN
ftr-468	512	40	achieved	achieve	VERB
ftr-468	512	41	an	an	DET
ftr-468	512	42	"	"	PUNCT
ftr-468	512	43	all	all	PRON
ftr-468	512	44	for	for	ADP
ftr-468	512	45	one	one	NUM
ftr-468	512	46	,	,	PUNCT
ftr-468	512	47	one	one	NUM
ftr-468	512	48	for	for	ADP
ftr-468	512	49	all	all	DET
ftr-468	512	50	"	"	PUNCT
ftr-468	512	51	relationship	relationship	NOUN
ftr-468	512	52	such	such	ADJ
ftr-468	512	53	that	that	SCONJ
ftr-468	512	54	competitive	competitive	ADJ
ftr-468	512	55	motivations	motivation	NOUN
ftr-468	512	56	between	between	ADP
ftr-468	512	57	the	the	DET
ftr-468	512	58	participants	participant	NOUN
ftr-468	512	59	would	would	AUX
ftr-468	512	60	be	be	AUX
ftr-468	512	61	preempted	preempt	VERB
ftr-468	512	62	by	by	ADP
ftr-468	512	63	cooperative	cooperative	ADJ
ftr-468	512	64	motivation	motivation	NOUN
ftr-468	512	65	.	.	PUNCT
ftr-468	513	1	the	the	DET
ftr-468	513	2	result	result	NOUN
ftr-468	513	3	,	,	PUNCT
ftr-468	513	4	as	as	ADP
ftr-468	513	5	in	in	ADP
ftr-468	513	6	prior	prior	ADJ
ftr-468	513	7	and	and	CCONJ
ftr-468	513	8	subsequent	subsequent	ADJ
ftr-468	513	9	rulings	ruling	NOUN
ftr-468	513	10	,	,	PUNCT
ftr-468	513	11	was	be	AUX
ftr-468	513	12	the	the	DET
ftr-468	513	13	unification	unification	NOUN
ftr-468	513	14	of	of	ADP
ftr-468	513	15	services	service	NOUN
ftr-468	513	16	and	and	CCONJ
ftr-468	513	17	conservation	conservation	NOUN
ftr-468	513	18	of	of	ADP
ftr-468	513	19	funds	fund	NOUN
ftr-468	513	20	to	to	ADP
ftr-468	513	21	the	the	DET
ftr-468	513	22	benefit	benefit	NOUN
ftr-468	513	23	of	of	ADP
ftr-468	513	24	shared	share	VERB
ftr-468	513	25	charitable	charitable	ADJ
ftr-468	513	26	beneficiaries.63	beneficiaries.63	NOUN
ftr-468	513	27	ity	ity	PROPN
ftr-468	513	28	for	for	ADP
ftr-468	513	29	the	the	DET
ftr-468	513	30	overall	overall	ADJ
ftr-468	513	31	management	management	NOUN
ftr-468	513	32	and	and	CCONJ
ftr-468	513	33	supervision	supervision	NOUN
ftr-468	513	34	of	of	ADP
ftr-468	513	35	the	the	DET
ftr-468	513	36	joc	joc	PROPN
ftr-468	513	37	and	and	CCONJ
ftr-468	513	38	its	its	PRON
ftr-468	513	39	activities	activity	NOUN
ftr-468	513	40	,	,	PUNCT
ftr-468	513	41	including	include	VERB
ftr-468	513	42	but	but	CCONJ
ftr-468	513	43	not	not	PART
ftr-468	513	44	limited	limit	VERB
ftr-468	513	45	to	to	ADP
ftr-468	513	46	the	the	DET
ftr-468	513	47	operation	operation	NOUN
ftr-468	513	48	of	of	ADP
ftr-468	513	49	the	the	DET
ftr-468	513	50	alliance	alliance	NOUN
ftr-468	513	51	,	,	PUNCT
ftr-468	513	52	in	in	ADP
ftr-468	513	53	furtherance	furtherance	NOUN
ftr-468	513	54	of	of	ADP
ftr-468	513	55	the	the	DET
ftr-468	513	56	purposes	purpose	NOUN
ftr-468	513	57	set	set	VERB
ftr-468	513	58	forth	forth	ADV
ftr-468	513	59	in	in	ADP
ftr-468	513	60	the	the	DET
ftr-468	513	61	articles	article	NOUN
ftr-468	513	62	of	of	ADP
ftr-468	513	63	incorporation	incorporation	NOUN
ftr-468	513	64	.	.	PUNCT
ftr-468	514	1	including	include	VERB
ftr-468	514	2	but	but	CCONJ
ftr-468	514	3	not	not	PART
ftr-468	514	4	limited	limit	VERB
ftr-468	514	5	to	to	ADP
ftr-468	514	6	the	the	DET
ftr-468	514	7	power	power	NOUN
ftr-468	514	8	to	to	ADP
ftr-468	514	9	:	:	PUNCT
ftr-468	514	10	3.3(a	3.3(a	NUM
ftr-468	514	11	)	)	PUNCT
ftr-468	514	12	.	.	PUNCT
ftr-468	515	1	establish	establish	VERB
ftr-468	515	2	appropriate	appropriate	ADJ
ftr-468	515	3	policies	policy	NOUN
ftr-468	515	4	and	and	CCONJ
ftr-468	515	5	strategic	strategic	ADJ
ftr-468	515	6	direction	direction	NOUN
ftr-468	515	7	to	to	PART
ftr-468	515	8	enable	enable	VERB
ftr-468	515	9	the	the	DET
ftr-468	515	10	alliance	alliance	NOUN
ftr-468	515	11	to	to	PART
ftr-468	515	12	function	function	VERB
ftr-468	515	13	as	as	ADP
ftr-468	515	14	an	an	DET
ftr-468	515	15	integrated	integrate	VERB
ftr-468	515	16	health	health	NOUN
ftr-468	515	17	care	care	NOUN
ftr-468	515	18	delivery	delivery	NOUN
ftr-468	515	19	system	system	NOUN
ftr-468	515	20	providing	provide	VERB
ftr-468	515	21	a	a	DET
ftr-468	515	22	full	full	ADJ
ftr-468	515	23	range	range	NOUN
ftr-468	515	24	of	of	ADP
ftr-468	515	25	health	health	NOUN
ftr-468	515	26	care	care	NOUN
ftr-468	515	27	services	service	NOUN
ftr-468	515	28	without	without	ADP
ftr-468	515	29	regard	regard	NOUN
ftr-468	515	30	to	to	ADP
ftr-468	515	31	race	race	NOUN
ftr-468	515	32	,	,	PUNCT
ftr-468	515	33	creed	creed	NOUN
ftr-468	515	34	,	,	PUNCT
ftr-468	515	35	color	color	NOUN
ftr-468	515	36	,	,	PUNCT
ftr-468	515	37	national	national	ADJ
ftr-468	515	38	origin	origin	NOUN
ftr-468	515	39	or	or	CCONJ
ftr-468	515	40	economic	economic	ADJ
ftr-468	515	41	status	status	NOUN
ftr-468	515	42	;	;	PUNCT
ftr-468	515	43	3.3(b	3.3(b	NUM
ftr-468	515	44	)	)	PUNCT
ftr-468	515	45	.	.	PUNCT
ftr-468	516	1	facilitate	facilitate	PROPN
ftr-468	516	2	cooperative	cooperative	ADJ
ftr-468	516	3	and	and	CCONJ
ftr-468	516	4	collaborative	collaborative	ADJ
ftr-468	516	5	efforts	effort	NOUN
ftr-468	516	6	by	by	ADP
ftr-468	516	7	and	and	CCONJ
ftr-468	516	8	among	among	ADP
ftr-468	516	9	the	the	DET
ftr-468	516	10	participating	participate	VERB
ftr-468	516	11	entities	entity	NOUN
ftr-468	516	12	with	with	ADP
ftr-468	516	13	respect	respect	NOUN
ftr-468	516	14	to	to	ADP
ftr-468	516	15	the	the	DET
ftr-468	516	16	provision	provision	NOUN
ftr-468	516	17	of	of	ADP
ftr-468	516	18	health	health	NOUN
ftr-468	516	19	care	care	NOUN
ftr-468	516	20	services	service	NOUN
ftr-468	516	21	,	,	PUNCT
ftr-468	516	22	including	include	VERB
ftr-468	516	23	but	but	CCONJ
ftr-468	516	24	not	not	PART
ftr-468	516	25	limited	limit	VERB
ftr-468	516	26	to	to	ADP
ftr-468	516	27	efforts	effort	NOUN
ftr-468	516	28	to	to	PART
ftr-468	516	29	enhance	enhance	VERB
ftr-468	516	30	existing	exist	VERB
ftr-468	516	31	health	health	NOUN
ftr-468	516	32	care	care	NOUN
ftr-468	516	33	delivery	delivery	NOUN
ftr-468	516	34	facilities	facility	NOUN
ftr-468	516	35	and	and	CCONJ
ftr-468	516	36	systems	system	NOUN
ftr-468	516	37	and	and	CCONJ
ftr-468	516	38	establish	establish	VERB
ftr-468	516	39	efficient	efficient	ADJ
ftr-468	516	40	and	and	CCONJ
ftr-468	516	41	economical	economical	ADJ
ftr-468	516	42	systems	system	NOUN
ftr-468	516	43	of	of	ADP
ftr-468	516	44	health	health	NOUN
ftr-468	516	45	care	care	NOUN
ftr-468	516	46	delivery	delivery	NOUN
ftr-468	516	47	operating	operate	VERB
ftr-468	516	48	on	on	ADP
ftr-468	516	49	an	an	DET
ftr-468	516	50	integrated	integrated	ADJ
ftr-468	516	51	basis	basis	NOUN
ftr-468	516	52	and	and	CCONJ
ftr-468	516	53	providing	provide	VERB
ftr-468	516	54	a	a	DET
ftr-468	516	55	continuum	continuum	NOUN
ftr-468	516	56	of	of	ADP
ftr-468	516	57	care	care	NOUN
ftr-468	516	58	;	;	PUNCT
ftr-468	516	59	3.3(c	3.3(c	NUM
ftr-468	516	60	)	)	PUNCT
ftr-468	516	61	.	.	PUNCT
ftr-468	517	1	reduce	reduce	VERB
ftr-468	517	2	the	the	DET
ftr-468	517	3	cost	cost	NOUN
ftr-468	517	4	of	of	ADP
ftr-468	517	5	the	the	DET
ftr-468	517	6	delivery	delivery	NOUN
ftr-468	517	7	of	of	ADP
ftr-468	517	8	health	health	NOUN
ftr-468	517	9	care	care	NOUN
ftr-468	517	10	services	service	NOUN
ftr-468	517	11	and	and	CCONJ
ftr-468	517	12	otherwise	otherwise	ADV
ftr-468	517	13	effect	effect	VERB
ftr-468	517	14	efficiencies	efficiency	NOUN
ftr-468	517	15	and	and	CCONJ
ftr-468	517	16	economies	economy	NOUN
ftr-468	517	17	of	of	ADP
ftr-468	517	18	scale	scale	NOUN
ftr-468	517	19	in	in	ADP
ftr-468	517	20	the	the	DET
ftr-468	517	21	delivery	delivery	NOUN
ftr-468	517	22	of	of	ADP
ftr-468	517	23	health	health	NOUN
ftr-468	517	24	care	care	NOUN
ftr-468	517	25	services	service	NOUN
ftr-468	517	26	by	by	ADP
ftr-468	517	27	the	the	DET
ftr-468	517	28	participating	participate	VERB
ftr-468	517	29	entities	entity	NOUN
ftr-468	517	30	;	;	PUNCT
ftr-468	517	31	3.3(d	3.3(d	X
ftr-468	517	32	)	)	PUNCT
ftr-468	517	33	.	.	PUNCT
ftr-468	518	1	enhance	enhance	VERB
ftr-468	518	2	the	the	DET
ftr-468	518	3	health	health	NOUN
ftr-468	518	4	status	status	NOUN
ftr-468	518	5	of	of	ADP
ftr-468	518	6	the	the	DET
ftr-468	518	7	community	community	NOUN
ftr-468	518	8	by	by	ADP
ftr-468	518	9	developing	develop	VERB
ftr-468	518	10	and	and	CCONJ
ftr-468	518	11	offering	offer	VERB
ftr-468	518	12	new	new	ADJ
ftr-468	518	13	and/or	and/or	CCONJ
ftr-468	518	14	expanded	expand	VERB
ftr-468	518	15	health	health	NOUN
ftr-468	518	16	care	care	NOUN
ftr-468	518	17	services	service	NOUN
ftr-468	518	18	,	,	PUNCT
ftr-468	518	19	including	include	VERB
ftr-468	518	20	but	but	CCONJ
ftr-468	518	21	not	not	PART
ftr-468	518	22	limited	limit	VERB
ftr-468	518	23	to	to	ADP
ftr-468	518	24	wellness	wellness	NOUN
ftr-468	518	25	programs	program	NOUN
ftr-468	518	26	,	,	PUNCT
ftr-468	518	27	preventative	preventative	ADJ
ftr-468	518	28	health	health	NOUN
ftr-468	518	29	initiatives	initiative	NOUN
ftr-468	518	30	and	and	CCONJ
ftr-468	518	31	services	service	NOUN
ftr-468	518	32	,	,	PUNCT
ftr-468	518	33	and	and	CCONJ
ftr-468	518	34	community	community	NOUN
ftr-468	518	35	and	and	CCONJ
ftr-468	518	36	patient	patient	ADJ
ftr-468	518	37	need	need	NOUN
ftr-468	518	38	and	and	CCONJ
ftr-468	518	39	satisfaction	satisfaction	NOUN
ftr-468	518	40	assessments	assessment	NOUN
ftr-468	518	41	:	:	PUNCT
ftr-468	518	42	3.3(e	3.3(e	NUM
ftr-468	518	43	)	)	PUNCT
ftr-468	518	44	.	.	PUNCT
ftr-468	519	1	govern	govern	VERB
ftr-468	519	2	the	the	DET
ftr-468	519	3	alliance	alliance	NOUN
ftr-468	519	4	and	and	CCONJ
ftr-468	519	5	provide	provide	VERB
ftr-468	519	6	health	health	NOUN
ftr-468	519	7	care	care	NOUN
ftr-468	519	8	services	service	NOUN
ftr-468	519	9	in	in	ADP
ftr-468	519	10	a	a	DET
ftr-468	519	11	non	non	ADJ
ftr-468	519	12	-	-	ADJ
ftr-468	519	13	discriminatory	discriminatory	ADJ
ftr-468	519	14	manner	manner	NOUN
ftr-468	519	15	for	for	ADP
ftr-468	519	16	the	the	DET
ftr-468	519	17	benefit	benefit	NOUN
ftr-468	519	18	of	of	ADP
ftr-468	519	19	all	all	DET
ftr-468	519	20	persons	person	NOUN
ftr-468	519	21	in	in	ADP
ftr-468	519	22	the	the	DET
ftr-468	519	23	community	community	NOUN
ftr-468	519	24	,	,	PUNCT
ftr-468	519	25	including	include	VERB
ftr-468	519	26	the	the	DET
ftr-468	519	27	indigent	indigent	NOUN
ftr-468	519	28	and	and	CCONJ
ftr-468	519	29	those	those	DET
ftr-468	519	30	persons	person	NOUN
ftr-468	519	31	whose	whose	DET
ftr-468	519	32	care	care	NOUN
ftr-468	519	33	is	be	AUX
ftr-468	519	34	paid	pay	VERB
ftr-468	519	35	for	for	ADP
ftr-468	519	36	in	in	ADP
ftr-468	519	37	whole	whole	NOUN
ftr-468	519	38	or	or	CCONJ
ftr-468	519	39	in	in	ADP
ftr-468	519	40	part	part	NOUN
ftr-468	519	41	through	through	ADP
ftr-468	519	42	government	government	NOUN
ftr-468	519	43	sponsored	sponsor	VERB
ftr-468	519	44	programs	program	NOUN
ftr-468	519	45	such	such	ADJ
ftr-468	519	46	as	as	ADP
ftr-468	519	47	medicare	medicare	PROPN
ftr-468	519	48	or	or	CCONJ
ftr-468	519	49	medicaid	medicaid	PROPN
ftr-468	519	50	;	;	PUNCT
ftr-468	519	51	3.3(f	3.3(f	NUM
ftr-468	519	52	)	)	PUNCT
ftr-468	519	53	.	.	PUNCT
ftr-468	520	1	develop	develop	VERB
ftr-468	520	2	,	,	PUNCT
ftr-468	520	3	promote	promote	VERB
ftr-468	520	4	,	,	PUNCT
ftr-468	520	5	operate	operate	VERB
ftr-468	520	6	and/or	and/or	CCONJ
ftr-468	520	7	support	support	VERB
ftr-468	520	8	educational	educational	ADJ
ftr-468	520	9	and	and	CCONJ
ftr-468	520	10	scientific	scientific	ADJ
ftr-468	520	11	research	research	NOUN
ftr-468	520	12	activities	activity	NOUN
ftr-468	520	13	and	and	CCONJ
ftr-468	520	14	programs	program	NOUN
ftr-468	520	15	through	through	ADP
ftr-468	520	16	the	the	DET
ftr-468	520	17	alliance	alliance	NOUN
ftr-468	520	18	in	in	ADP
ftr-468	520	19	furtherance	furtherance	NOUN
ftr-468	520	20	of	of	ADP
ftr-468	520	21	the	the	DET
ftr-468	520	22	general	general	ADJ
ftr-468	520	23	health	health	NOUN
ftr-468	520	24	of	of	ADP
ftr-468	520	25	the	the	DET
ftr-468	520	26	communities	community	NOUN
ftr-468	520	27	served	serve	VERB
ftr-468	520	28	by	by	ADP
ftr-468	520	29	the	the	DET
ftr-468	520	30	alliance	alliance	NOUN
ftr-468	520	31	:	:	PUNCT
ftr-468	520	32	3.3(g	3.3(g	NUM
ftr-468	520	33	)	)	PUNCT
ftr-468	520	34	.	.	PUNCT
ftr-468	521	1	review	review	VERB
ftr-468	521	2	and	and	CCONJ
ftr-468	521	3	approve	approve	VERB
ftr-468	521	4	financial	financial	ADJ
ftr-468	521	5	and	and	CCONJ
ftr-468	521	6	strategic	strategic	ADJ
ftr-468	521	7	plans	plan	NOUN
ftr-468	521	8	and	and	CCONJ
ftr-468	521	9	operating	operating	NOUN
ftr-468	521	10	and	and	CCONJ
ftr-468	521	11	capital	capital	NOUN
ftr-468	521	12	budgets	budget	NOUN
ftr-468	521	13	for	for	ADP
ftr-468	521	14	the	the	DET
ftr-468	521	15	alliance	alliance	NOUN
ftr-468	521	16	to	to	PART
ftr-468	521	17	be	be	AUX
ftr-468	521	18	developed	develop	VERB
ftr-468	521	19	and	and	CCONJ
ftr-468	521	20	implemented	implement	VERB
ftr-468	521	21	by	by	ADP
ftr-468	521	22	joc	joc	PROPN
ftr-468	521	23	management	management	PROPN
ftr-468	521	24	,	,	PUNCT
ftr-468	521	25	including	include	VERB
ftr-468	521	26	issuance	issuance	NOUN
ftr-468	521	27	of	of	ADP
ftr-468	521	28	all	all	DET
ftr-468	521	29	debt	debt	NOUN
ftr-468	521	30	:	:	PUNCT
ftr-468	521	31	3.3(h	3.3(h	NUM
ftr-468	521	32	)	)	PUNCT
ftr-468	521	33	.	.	PUNCT
ftr-468	522	1	enter	enter	VERB
ftr-468	522	2	into	into	ADP
ftr-468	522	3	contracts	contract	NOUN
ftr-468	522	4	on	on	ADP
ftr-468	522	5	behalf	behalf	NOUN
ftr-468	522	6	of	of	ADP
ftr-468	522	7	the	the	DET
ftr-468	522	8	participating	participate	VERB
ftr-468	522	9	entities	entity	NOUN
ftr-468	522	10	with	with	ADP
ftr-468	522	11	respect	respect	NOUN
ftr-468	522	12	to	to	ADP
ftr-468	522	13	the	the	DET
ftr-468	522	14	organization	organization	NOUN
ftr-468	522	15	and	and	CCONJ
ftr-468	522	16	operation	operation	NOUN
ftr-468	522	17	of	of	ADP
ftr-468	522	18	the	the	DET
ftr-468	522	19	alliance	alliance	NOUN
ftr-468	522	20	;	;	PUNCT
ftr-468	522	21	3.3(i	3.3(i	NUM
ftr-468	522	22	)	)	PUNCT
ftr-468	522	23	.	.	PUNCT
ftr-468	523	1	hire	hire	NOUN
ftr-468	523	2	,	,	PUNCT
ftr-468	523	3	evaluate	evaluate	VERB
ftr-468	523	4	and	and	CCONJ
ftr-468	523	5	compensate	compensate	VERB
ftr-468	523	6	the	the	DET
ftr-468	523	7	joc	joc	PROPN
ftr-468	523	8	ceo	ceo	PROPN
ftr-468	523	9	and	and	CCONJ
ftr-468	523	10	participate	participate	VERB
ftr-468	523	11	in	in	ADP
ftr-468	523	12	the	the	DET
ftr-468	523	13	selection	selection	NOUN
ftr-468	523	14	of	of	ADP
ftr-468	523	15	the	the	DET
ftr-468	523	16	other	other	ADJ
ftr-468	523	17	senior	senior	ADJ
ftr-468	523	18	management	management	NOUN
ftr-468	523	19	of	of	ADP
ftr-468	523	20	the	the	DET
ftr-468	523	21	alliance	alliance	NOUN
ftr-468	523	22	:	:	PUNCT
ftr-468	523	23	and	and	CCONJ
ftr-468	523	24	3.3(j	3.3(j	NUM
ftr-468	523	25	)	)	PUNCT
ftr-468	523	26	.	.	PUNCT
ftr-468	524	1	do	do	VERB
ftr-468	524	2	all	all	DET
ftr-468	524	3	other	other	ADJ
ftr-468	524	4	things	thing	NOUN
ftr-468	524	5	necessary	necessary	ADJ
ftr-468	524	6	and	and	CCONJ
ftr-468	524	7	appropriate	appropriate	ADJ
ftr-468	524	8	to	to	PART
ftr-468	524	9	carry	carry	VERB
ftr-468	524	10	out	out	ADP
ftr-468	524	11	the	the	DET
ftr-468	524	12	duties	duty	NOUN
ftr-468	524	13	and	and	CCONJ
ftr-468	524	14	responsibilities	responsibility	NOUN
ftr-468	524	15	of	of	ADP
ftr-468	524	16	the	the	DET
ftr-468	524	17	joc	joc	PROPN
ftr-468	524	18	in	in	ADP
ftr-468	524	19	governing	govern	VERB
ftr-468	524	20	,	,	PUNCT
ftr-468	524	21	managing	manage	VERB
ftr-468	524	22	and	and	CCONJ
ftr-468	524	23	operating	operate	VERB
ftr-468	524	24	the	the	DET
ftr-468	524	25	alliance	alliance	NOUN
ftr-468	524	26	and	and	CCONJ
ftr-468	524	27	achieving	achieve	VERB
ftr-468	524	28	its	its	PRON
ftr-468	524	29	strategic	strategic	ADJ
ftr-468	524	30	goals	goal	NOUN
ftr-468	524	31	consistent	consistent	ADJ
ftr-468	524	32	with	with	ADP
ftr-468	524	33	the	the	DET
ftr-468	524	34	terms	term	NOUN
ftr-468	524	35	and	and	CCONJ
ftr-468	524	36	conditions	condition	NOUN
ftr-468	524	37	of	of	ADP
ftr-468	524	38	this	this	DET
ftr-468	524	39	agreement	agreement	NOUN
ftr-468	524	40	.	.	PUNCT
ftr-468	525	1	63	63	NUM
ftr-468	525	2	.	.	PUNCT
ftr-468	525	3	priv	priv	NOUN
ftr-468	525	4	.	.	PUNCT
ftr-468	526	1	ltr	ltr	PROPN
ftr-468	526	2	.	.	PUNCT
ftr-468	526	3	rul	rul	PROPN
ftr-468	526	4	.	.	PUNCT
ftr-468	527	1	96	96	NUM
ftr-468	527	2	-	-	SYM
ftr-468	527	3	51	51	NUM
ftr-468	527	4	-	-	SYM
ftr-468	527	5	047	047	NUM
ftr-468	527	6	(	(	PUNCT
ftr-468	527	7	sept	sept	PROPN
ftr-468	527	8	.	.	PROPN
ftr-468	527	9	24	24	NUM
ftr-468	527	10	.	.	PUNCT
ftr-468	527	11	1996	1996	NUM
ftr-468	527	12	)	)	PUNCT
ftr-468	527	13	.	.	PUNCT
ftr-468	528	1	article	article	PROPN
ftr-468	528	2	i1	i1	PROPN
ftr-468	528	3	of	of	ADP
ftr-468	528	4	the	the	DET
ftr-468	528	5	greater	great	ADJ
ftr-468	528	6	cincinnati	cincinnati	PROPN
ftr-468	528	7	joint	joint	ADJ
ftr-468	528	8	operating	operating	NOUN
ftr-468	528	9	agreement	agreement	NOUN
ftr-468	528	10	,	,	PUNCT
ftr-468	528	11	supra	supra	PROPN
ftr-468	528	12	note	note	NOUN
ftr-468	528	13	60	60	NUM
ftr-468	528	14	,	,	PUNCT
ftr-468	528	15	at	at	ADP
ftr-468	528	16	12	12	NUM
ftr-468	528	17	,	,	PUNCT
ftr-468	528	18	states	state	NOUN
ftr-468	528	19	:	:	PUNCT
ftr-468	528	20	19971	19971	NUM
ftr-468	528	21	florida	florida	PROPN
ftr-468	528	22	tax	tax	NOUN
ftr-468	528	23	review	review	NOUN
ftr-468	528	24	the	the	DET
ftr-468	528	25	consolidation	consolidation	NOUN
ftr-468	528	26	entity	entity	NOUN
ftr-468	528	27	created	create	VERB
ftr-468	528	28	in	in	ADP
ftr-468	528	29	private	private	ADJ
ftr-468	528	30	letter	letter	NOUN
ftr-468	528	31	ruling	rule	VERB
ftr-468	528	32	9651047	9651047	NUM
ftr-468	528	33	has	have	VERB
ftr-468	528	34	virtually	virtually	ADV
ftr-468	528	35	all	all	DET
ftr-468	528	36	the	the	DET
ftr-468	528	37	power	power	NOUN
ftr-468	528	38	and	and	CCONJ
ftr-468	528	39	authority	authority	NOUN
ftr-468	528	40	over	over	ADP
ftr-468	528	41	the	the	DET
ftr-468	528	42	five	five	NUM
ftr-468	528	43	participants	participant	NOUN
ftr-468	528	44	that	that	PRON
ftr-468	528	45	a	a	DET
ftr-468	528	46	single	single	ADJ
ftr-468	528	47	governing	governing	NOUN
ftr-468	528	48	board	board	NOUN
ftr-468	528	49	would	would	AUX
ftr-468	528	50	have	have	VERB
ftr-468	528	51	over	over	ADP
ftr-468	528	52	its	its	PRON
ftr-468	528	53	own	own	ADJ
ftr-468	528	54	single	single	ADJ
ftr-468	528	55	institution	institution	NOUN
ftr-468	528	56	.	.	PUNCT
ftr-468	529	1	for	for	ADP
ftr-468	529	2	example	example	NOUN
ftr-468	529	3	,	,	PUNCT
ftr-468	529	4	the	the	DET
ftr-468	529	5	consolidation	consolidation	NOUN
ftr-468	529	6	entity	entity	NOUN
ftr-468	529	7	has	have	VERB
ftr-468	529	8	the	the	DET
ftr-468	529	9	authority	authority	NOUN
ftr-468	529	10	to	to	PART
ftr-468	529	11	enter	enter	VERB
ftr-468	529	12	into	into	ADP
ftr-468	529	13	contracts	contract	NOUN
ftr-468	529	14	on	on	ADP
ftr-468	529	15	behalf	behalf	NOUN
ftr-468	529	16	of	of	ADP
ftr-468	529	17	the	the	DET
ftr-468	529	18	entire	entire	ADJ
ftr-468	529	19	system	system	NOUN
ftr-468	529	20	or	or	CCONJ
ftr-468	529	21	any	any	DET
ftr-468	529	22	one	one	NUM
ftr-468	529	23	of	of	ADP
ftr-468	529	24	the	the	DET
ftr-468	529	25	participants	participant	NOUN
ftr-468	529	26	.	.	PUNCT
ftr-468	530	1	it	it	PRON
ftr-468	530	2	also	also	ADV
ftr-468	530	3	has	have	VERB
ftr-468	530	4	authority	authority	NOUN
ftr-468	530	5	to	to	PART
ftr-468	530	6	formulate	formulate	VERB
ftr-468	530	7	strategic	strategic	ADJ
ftr-468	530	8	and	and	CCONJ
ftr-468	530	9	financial	financial	ADJ
ftr-468	530	10	plans	plan	NOUN
ftr-468	530	11	,	,	PUNCT
ftr-468	530	12	direct	direct	VERB
ftr-468	530	13	which	which	DET
ftr-468	530	14	hospital	hospital	NOUN
ftr-468	530	15	would	would	AUX
ftr-468	530	16	perform	perform	VERB
ftr-468	530	17	which	which	DET
ftr-468	530	18	service	service	NOUN
ftr-468	530	19	,	,	PUNCT
ftr-468	530	20	reassign	reassign	ADJ
ftr-468	530	21	assets	asset	NOUN
ftr-468	530	22	from	from	ADP
ftr-468	530	23	one	one	NUM
ftr-468	530	24	hospital	hospital	NOUN
ftr-468	530	25	to	to	ADP
ftr-468	530	26	another	another	PRON
ftr-468	530	27	,	,	PUNCT
ftr-468	530	28	coordinate	coordinate	VERB
ftr-468	530	29	the	the	DET
ftr-468	530	30	practices	practice	NOUN
ftr-468	530	31	of	of	ADP
ftr-468	530	32	the	the	DET
ftr-468	530	33	hospitals	hospital	NOUN
ftr-468	530	34	'	'	PART
ftr-468	530	35	staff	staff	NOUN
ftr-468	530	36	physicians	physician	NOUN
ftr-468	530	37	,	,	PUNCT
ftr-468	530	38	and	and	CCONJ
ftr-468	530	39	establish	establish	VERB
ftr-468	530	40	budgets	budget	NOUN
ftr-468	530	41	for	for	ADP
ftr-468	530	42	the	the	DET
ftr-468	530	43	hospitals.64	hospitals.64	NOUN
ftr-468	530	44	additionally	additionally	ADV
ftr-468	530	45	,	,	PUNCT
ftr-468	530	46	the	the	DET
ftr-468	530	47	consolidation	consolidation	NOUN
ftr-468	530	48	entity	entity	NOUN
ftr-468	530	49	's	's	PART
ftr-468	530	50	chief	chief	ADJ
ftr-468	530	51	executive	executive	ADJ
ftr-468	530	52	officer	officer	NOUN
ftr-468	530	53	serves	serve	VERB
ftr-468	530	54	as	as	ADP
ftr-468	530	55	the	the	DET
ftr-468	530	56	chief	chief	ADJ
ftr-468	530	57	executive	executive	ADJ
ftr-468	530	58	officer	officer	NOUN
ftr-468	530	59	for	for	ADP
ftr-468	530	60	each	each	PRON
ftr-468	530	61	of	of	ADP
ftr-468	530	62	the	the	DET
ftr-468	530	63	five	five	NUM
ftr-468	530	64	participating	participate	VERB
ftr-468	530	65	hospitals.65	hospitals.65	NOUN
ftr-468	530	66	unlike	unlike	ADP
ftr-468	530	67	the	the	DET
ftr-468	530	68	prior	prior	ADJ
ftr-468	530	69	and	and	CCONJ
ftr-468	530	70	subsequent	subsequent	ADJ
ftr-468	530	71	rulings	ruling	NOUN
ftr-468	530	72	,	,	PUNCT
ftr-468	530	73	however	however	ADV
ftr-468	530	74	,	,	PUNCT
ftr-468	530	75	this	this	DET
ftr-468	530	76	ruling	ruling	NOUN
ftr-468	530	77	did	do	AUX
ftr-468	530	78	not	not	PART
ftr-468	530	79	involve	involve	VERB
ftr-468	530	80	a	a	DET
ftr-468	530	81	formalistic	formalistic	ADJ
ftr-468	530	82	method	method	NOUN
ftr-468	530	83	of	of	ADP
ftr-468	530	84	annualized	annualize	VERB
ftr-468	530	85	payments	payment	NOUN
ftr-468	530	86	between	between	ADP
ftr-468	530	87	the	the	DET
ftr-468	530	88	participants	participant	NOUN
ftr-468	530	89	.	.	PUNCT
ftr-468	531	1	instead	instead	ADV
ftr-468	531	2	,	,	PUNCT
ftr-468	531	3	the	the	DET
ftr-468	531	4	consolidation	consolidation	NOUN
ftr-468	531	5	entity	entity	NOUN
ftr-468	531	6	has	have	VERB
ftr-468	531	7	the	the	DET
ftr-468	531	8	authority	authority	NOUN
ftr-468	531	9	to	to	PART
ftr-468	531	10	retain	retain	VERB
ftr-468	531	11	all	all	DET
ftr-468	531	12	net	net	ADJ
ftr-468	531	13	revenues	revenue	NOUN
ftr-468	531	14	and	and	CCONJ
ftr-468	531	15	direct	direct	VERB
ftr-468	531	16	them	they	PRON
ftr-468	531	17	to	to	ADP
ftr-468	531	18	any	any	DET
ftr-468	531	19	facility	facility	NOUN
ftr-468	531	20	within	within	ADP
ftr-468	531	21	the	the	DET
ftr-468	531	22	system	system	NOUN
ftr-468	531	23	as	as	SCONJ
ftr-468	531	24	the	the	DET
ftr-468	531	25	system	system	NOUN
ftr-468	531	26	's	's	PART
ftr-468	531	27	needs	need	NOUN
ftr-468	531	28	dictate	dictate	VERB
ftr-468	531	29	.	.	PUNCT
ftr-468	531	30	'	'	PUNCT
ftr-468	532	1	thus	thus	ADV
ftr-468	532	2	the	the	DET
ftr-468	532	3	consolidation	consolidation	NOUN
ftr-468	532	4	entity	entity	NOUN
ftr-468	532	5	has	have	VERB
ftr-468	532	6	financial	financial	ADJ
ftr-468	532	7	governance	governance	NOUN
ftr-468	532	8	authority	authority	NOUN
ftr-468	532	9	greater	great	ADJ
ftr-468	532	10	than	than	ADP
ftr-468	532	11	that	that	PRON
ftr-468	532	12	in	in	ADP
ftr-468	532	13	other	other	ADJ
ftr-468	532	14	rulings	ruling	NOUN
ftr-468	532	15	.	.	PUNCT
ftr-468	533	1	the	the	DET
ftr-468	533	2	service	service	NOUN
ftr-468	533	3	reviewed	review	VERB
ftr-468	533	4	the	the	DET
ftr-468	533	5	facts	fact	NOUN
ftr-468	533	6	in	in	ADP
ftr-468	533	7	great	great	ADJ
ftr-468	533	8	detail	detail	NOUN
ftr-468	533	9	and	and	CCONJ
ftr-468	533	10	concluded	conclude	VERB
ftr-468	533	11	that	that	SCONJ
ftr-468	533	12	the	the	DET
ftr-468	533	13	consolidation	consolidation	NOUN
ftr-468	533	14	entity	entity	NOUN
ftr-468	533	15	qualified	qualify	VERB
ftr-468	533	16	for	for	ADP
ftr-468	533	17	tax	tax	NOUN
ftr-468	533	18	exempt	exempt	ADJ
ftr-468	533	19	status	status	NOUN
ftr-468	533	20	and	and	CCONJ
ftr-468	533	21	that	that	SCONJ
ftr-468	533	22	any	any	DET
ftr-468	533	23	party	party	NOUN
ftr-468	533	24	to	to	ADP
ftr-468	533	25	the	the	DET
ftr-468	533	26	joint	joint	ADJ
ftr-468	533	27	operating	operating	NOUN
ftr-468	533	28	agreement	agreement	NOUN
ftr-468	533	29	could	could	AUX
ftr-468	533	30	transfer	transfer	VERB
ftr-468	533	31	assets	asset	NOUN
ftr-468	533	32	,	,	PUNCT
ftr-468	533	33	resources	resource	NOUN
ftr-468	533	34	and	and	CCONJ
ftr-468	533	35	personnel	personnel	NOUN
ftr-468	533	36	to	to	ADP
ftr-468	533	37	any	any	DET
ftr-468	533	38	other	other	ADJ
ftr-468	533	39	party	party	NOUN
ftr-468	533	40	without	without	ADP
ftr-468	533	41	jeopardizing	jeopardize	VERB
ftr-468	533	42	its	its	PRON
ftr-468	533	43	tax	tax	NOUN
ftr-468	533	44	exempt	exempt	ADJ
ftr-468	533	45	status	status	NOUN
ftr-468	533	46	or	or	CCONJ
ftr-468	533	47	engaging	engage	VERB
ftr-468	533	48	in	in	ADP
ftr-468	533	49	2.2	2.2	NUM
ftr-468	533	50	.	.	PUNCT
ftr-468	534	1	strategic	strategic	ADJ
ftr-468	534	2	goals	goal	NOUN
ftr-468	534	3	.	.	PUNCT
ftr-468	535	1	the	the	DET
ftr-468	535	2	alliance	alliance	NOUN
ftr-468	535	3	will	will	AUX
ftr-468	535	4	accomplish	accomplish	VERB
ftr-468	535	5	its	its	PRON
ftr-468	535	6	mission	mission	NOUN
ftr-468	535	7	by	by	ADP
ftr-468	535	8	achieving	achieve	VERB
ftr-468	535	9	the	the	DET
ftr-468	535	10	following	follow	VERB
ftr-468	535	11	strategic	strategic	ADJ
ftr-468	535	12	goals	goal	NOUN
ftr-468	535	13	:	:	PUNCT
ftr-468	535	14	2.2(a	2.2(a	NUM
ftr-468	535	15	)	)	PUNCT
ftr-468	535	16	.	.	PUNCT
ftr-468	536	1	to	to	PART
ftr-468	536	2	enhance	enhance	VERB
ftr-468	536	3	the	the	DET
ftr-468	536	4	ability	ability	NOUN
ftr-468	536	5	of	of	ADP
ftr-468	536	6	the	the	DET
ftr-468	536	7	participating	participate	VERB
ftr-468	536	8	entities	entity	NOUN
ftr-468	536	9	to	to	PART
ftr-468	536	10	respond	respond	VERB
ftr-468	536	11	to	to	ADP
ftr-468	536	12	health	health	NOUN
ftr-468	536	13	care	care	NOUN
ftr-468	536	14	needs	need	NOUN
ftr-468	536	15	of	of	ADP
ftr-468	536	16	the	the	DET
ftr-468	536	17	communities	community	NOUN
ftr-468	536	18	served	serve	VERB
ftr-468	536	19	by	by	ADP
ftr-468	536	20	the	the	DET
ftr-468	536	21	participating	participate	VERB
ftr-468	536	22	entities	entity	NOUN
ftr-468	536	23	by	by	ADP
ftr-468	536	24	creating	create	VERB
ftr-468	536	25	an	an	DET
ftr-468	536	26	integrated	integrate	VERB
ftr-468	536	27	health	health	NOUN
ftr-468	536	28	care	care	NOUN
ftr-468	536	29	delivery	delivery	NOUN
ftr-468	536	30	system	system	NOUN
ftr-468	536	31	serving	serve	VERB
ftr-468	536	32	ohio	ohio	PROPN
ftr-468	536	33	,	,	PUNCT
ftr-468	536	34	kentucky	kentucky	PROPN
ftr-468	536	35	and	and	CCONJ
ftr-468	536	36	indiana	indiana	PROPN
ftr-468	536	37	,	,	PUNCT
ftr-468	536	38	developing	develop	VERB
ftr-468	536	39	a	a	DET
ftr-468	536	40	primary	primary	ADJ
ftr-468	536	41	care	care	NOUN
ftr-468	536	42	network	network	NOUN
ftr-468	536	43	,	,	PUNCT
ftr-468	536	44	and	and	CCONJ
ftr-468	536	45	developing	develop	VERB
ftr-468	536	46	the	the	DET
ftr-468	536	47	necessary	necessary	ADJ
ftr-468	536	48	infrastructure	infrastructure	NOUN
ftr-468	536	49	and	and	CCONJ
ftr-468	536	50	information	information	NOUN
ftr-468	536	51	systems	system	NOUN
ftr-468	536	52	to	to	PART
ftr-468	536	53	more	more	ADV
ftr-468	536	54	effectively	effectively	ADV
ftr-468	536	55	manage	manage	VERB
ftr-468	536	56	the	the	DET
ftr-468	536	57	delivery	delivery	NOUN
ftr-468	536	58	of	of	ADP
ftr-468	536	59	health	health	NOUN
ftr-468	536	60	care	care	NOUN
ftr-468	536	61	to	to	ADP
ftr-468	536	62	enrolled	enrol	VERB
ftr-468	536	63	populations	population	NOUN
ftr-468	536	64	.	.	PUNCT
ftr-468	537	1	2.2(b	2.2(b	NUM
ftr-468	537	2	)	)	PUNCT
ftr-468	537	3	.	.	PUNCT
ftr-468	538	1	to	to	PART
ftr-468	538	2	reduce	reduce	VERB
ftr-468	538	3	the	the	DET
ftr-468	538	4	costs	cost	NOUN
ftr-468	538	5	of	of	ADP
ftr-468	538	6	health	health	NOUN
ftr-468	538	7	care	care	NOUN
ftr-468	538	8	providers	provider	NOUN
ftr-468	538	9	participating	participate	VERB
ftr-468	538	10	in	in	ADP
ftr-468	538	11	the	the	DET
ftr-468	538	12	alliance	alliance	NOUN
ftr-468	538	13	,	,	PUNCT
ftr-468	538	14	and	and	CCONJ
ftr-468	538	15	the	the	DET
ftr-468	538	16	ultimate	ultimate	ADJ
ftr-468	538	17	cost	cost	NOUN
ftr-468	538	18	of	of	ADP
ftr-468	538	19	health	health	NOUN
ftr-468	538	20	care	care	NOUN
ftr-468	538	21	to	to	ADP
ftr-468	538	22	the	the	DET
ftr-468	538	23	communities	community	NOUN
ftr-468	538	24	served	serve	VERB
ftr-468	538	25	by	by	ADP
ftr-468	538	26	the	the	DET
ftr-468	538	27	alliance	alliance	NOUN
ftr-468	538	28	.	.	PUNCT
ftr-468	539	1	2.2(c	2.2(c	NUM
ftr-468	539	2	)	)	PUNCT
ftr-468	539	3	.	.	PUNCT
ftr-468	540	1	to	to	PART
ftr-468	540	2	improve	improve	VERB
ftr-468	540	3	the	the	DET
ftr-468	540	4	quality	quality	NOUN
ftr-468	540	5	of	of	ADP
ftr-468	540	6	educational	educational	ADJ
ftr-468	540	7	programs	program	NOUN
ftr-468	540	8	offered	offer	VERB
ftr-468	540	9	by	by	ADP
ftr-468	540	10	the	the	DET
ftr-468	540	11	participating	participate	VERB
ftr-468	540	12	entities	entity	NOUN
ftr-468	540	13	through	through	ADP
ftr-468	540	14	continual	continual	ADJ
ftr-468	540	15	support	support	NOUN
ftr-468	540	16	of	of	ADP
ftr-468	540	17	the	the	DET
ftr-468	540	18	teaching	teaching	NOUN
ftr-468	540	19	and	and	CCONJ
ftr-468	540	20	research	research	NOUN
ftr-468	540	21	activities	activity	NOUN
ftr-468	540	22	of	of	ADP
ftr-468	540	23	the	the	DET
ftr-468	540	24	participating	participate	VERB
ftr-468	540	25	entities	entity	NOUN
ftr-468	540	26	,	,	PUNCT
ftr-468	540	27	focusing	focus	VERB
ftr-468	540	28	resources	resource	NOUN
ftr-468	540	29	and	and	CCONJ
ftr-468	540	30	expanding	expand	VERB
ftr-468	540	31	primary	primary	ADJ
ftr-468	540	32	care	care	NOUN
ftr-468	540	33	training	training	NOUN
ftr-468	540	34	venues	venue	NOUN
ftr-468	540	35	and	and	CCONJ
ftr-468	540	36	modalities	modality	NOUN
ftr-468	540	37	,	,	PUNCT
ftr-468	540	38	and	and	CCONJ
ftr-468	540	39	as	as	SCONJ
ftr-468	540	40	otherwise	otherwise	ADV
ftr-468	540	41	provided	provide	VERB
ftr-468	540	42	herein	herein	NOUN
ftr-468	540	43	.	.	PUNCT
ftr-468	541	1	2.2(d	2.2(d	NUM
ftr-468	541	2	)	)	PUNCT
ftr-468	541	3	.	.	PUNCT
ftr-468	542	1	to	to	PART
ftr-468	542	2	enhance	enhance	VERB
ftr-468	542	3	the	the	DET
ftr-468	542	4	general	general	ADJ
ftr-468	542	5	health	health	NOUN
ftr-468	542	6	status	status	NOUN
ftr-468	542	7	of	of	ADP
ftr-468	542	8	the	the	DET
ftr-468	542	9	communities	community	NOUN
ftr-468	542	10	by	by	ADP
ftr-468	542	11	developing	develop	VERB
ftr-468	542	12	the	the	DET
ftr-468	542	13	capabilities	capability	NOUN
ftr-468	542	14	to	to	PART
ftr-468	542	15	manage	manage	VERB
ftr-468	542	16	enrollee	enrollee	PROPN
ftr-468	542	17	health	health	NOUN
ftr-468	542	18	care	care	NOUN
ftr-468	542	19	costs	cost	NOUN
ftr-468	542	20	through	through	ADP
ftr-468	542	21	risk	risk	NOUN
ftr-468	542	22	-	-	PUNCT
ftr-468	542	23	sharing	share	VERB
ftr-468	542	24	arrangements	arrangement	NOUN
ftr-468	542	25	including	include	VERB
ftr-468	542	26	capitation	capitation	NOUN
ftr-468	542	27	;	;	PUNCT
ftr-468	542	28	offering	offer	VERB
ftr-468	542	29	new	new	ADJ
ftr-468	542	30	methods	method	NOUN
ftr-468	542	31	of	of	ADP
ftr-468	542	32	health	health	NOUN
ftr-468	542	33	care	care	NOUN
ftr-468	542	34	delivery	delivery	NOUN
ftr-468	542	35	including	include	VERB
ftr-468	542	36	wellness	wellness	NOUN
ftr-468	542	37	,	,	PUNCT
ftr-468	542	38	preventative	preventative	ADJ
ftr-468	542	39	health	health	NOUN
ftr-468	542	40	initiatives	initiative	NOUN
ftr-468	542	41	and	and	CCONJ
ftr-468	542	42	patient	patient	ADJ
ftr-468	542	43	satisfaction	satisfaction	NOUN
ftr-468	542	44	measures	measure	NOUN
ftr-468	542	45	;	;	PUNCT
ftr-468	542	46	and	and	CCONJ
ftr-468	542	47	maintaining	maintain	VERB
ftr-468	542	48	a	a	DET
ftr-468	542	49	commitment	commitment	NOUN
ftr-468	542	50	to	to	PART
ftr-468	542	51	provide	provide	VERB
ftr-468	542	52	care	care	NOUN
ftr-468	542	53	(	(	PUNCT
ftr-468	542	54	subject	subject	ADJ
ftr-468	542	55	to	to	ADP
ftr-468	542	56	the	the	DET
ftr-468	542	57	availability	availability	NOUN
ftr-468	542	58	of	of	ADP
ftr-468	542	59	resources	resource	NOUN
ftr-468	542	60	)	)	PUNCT
ftr-468	542	61	on	on	ADP
ftr-468	542	62	a	a	DET
ftr-468	542	63	nondiscriminatory	nondiscriminatory	ADJ
ftr-468	542	64	basis	basis	NOUN
ftr-468	542	65	to	to	ADP
ftr-468	542	66	the	the	DET
ftr-468	542	67	indigent	indigent	NOUN
ftr-468	542	68	and	and	CCONJ
ftr-468	542	69	those	those	PRON
ftr-468	542	70	whose	whose	DET
ftr-468	542	71	health	health	NOUN
ftr-468	542	72	care	care	NOUN
ftr-468	542	73	is	be	AUX
ftr-468	542	74	paid	pay	VERB
ftr-468	542	75	for	for	ADP
ftr-468	542	76	,	,	PUNCT
ftr-468	542	77	in	in	ADP
ftr-468	542	78	whole	whole	NOUN
ftr-468	542	79	or	or	CCONJ
ftr-468	542	80	in	in	ADP
ftr-468	542	81	part	part	NOUN
ftr-468	542	82	,	,	PUNCT
ftr-468	542	83	by	by	ADP
ftr-468	542	84	any	any	DET
ftr-468	542	85	governmental	governmental	ADJ
ftr-468	542	86	program	program	NOUN
ftr-468	542	87	,	,	PUNCT
ftr-468	542	88	including	include	VERB
ftr-468	542	89	medicare	medicare	PROPN
ftr-468	542	90	and	and	CCONJ
ftr-468	542	91	medicaid	medicaid	PROPN
ftr-468	542	92	.	.	PUNCT
ftr-468	543	1	64	64	NUM
ftr-468	543	2	.	.	PUNCT
ftr-468	544	1	priv	priv	NOUN
ftr-468	544	2	.	.	PUNCT
ftr-468	545	1	ltr	ltr	PROPN
ftr-468	545	2	.	.	PUNCT
ftr-468	545	3	rul	rul	PROPN
ftr-468	545	4	.	.	PUNCT
ftr-468	546	1	96	96	NUM
ftr-468	546	2	-	-	SYM
ftr-468	546	3	51	51	NUM
ftr-468	546	4	-	-	SYM
ftr-468	546	5	047	047	NUM
ftr-468	546	6	(	(	PUNCT
ftr-468	546	7	sept	sept	PROPN
ftr-468	546	8	.	.	PROPN
ftr-468	546	9	24	24	NUM
ftr-468	546	10	,	,	PUNCT
ftr-468	546	11	1996	1996	NUM
ftr-468	546	12	)	)	PUNCT
ftr-468	546	13	.	.	PUNCT
ftr-468	547	1	65	65	NUM
ftr-468	547	2	.	.	PUNCT
ftr-468	548	1	i	i	PRON
ftr-468	548	2	d.	d.	PROPN
ftr-468	548	3	66	66	NUM
ftr-468	548	4	.	.	PUNCT
ftr-468	549	1	i	i	PRON
ftr-468	549	2	d.	d.	VERB
ftr-468	550	1	[	[	X
ftr-468	550	2	not	not	PART
ftr-468	550	3	.	.	PUNCT
ftr-468	551	1	3:9	3:9	NUM
ftr-468	551	2	creating	create	VERB
ftr-468	551	3	complex	complex	ADJ
ftr-468	551	4	monsters	monster	NOUN
ftr-468	551	5	an	an	DET
ftr-468	551	6	unrelated	unrelated	ADJ
ftr-468	551	7	business	business	NOUN
ftr-468	551	8	activity.67	activity.67	NOUN
ftr-468	551	9	the	the	DET
ftr-468	551	10	parties	party	NOUN
ftr-468	551	11	were	be	AUX
ftr-468	551	12	therefore	therefore	ADV
ftr-468	551	13	able	able	ADJ
ftr-468	551	14	to	to	PART
ftr-468	551	15	achieve	achieve	VERB
ftr-468	551	16	complete	complete	ADJ
ftr-468	551	17	consolidation	consolidation	NOUN
ftr-468	551	18	.	.	PUNCT
ftr-468	552	1	the	the	DET
ftr-468	552	2	resulting	result	VERB
ftr-468	552	3	merger	merger	NOUN
ftr-468	552	4	in	in	ADP
ftr-468	552	5	private	private	ADJ
ftr-468	552	6	letter	letter	NOUN
ftr-468	552	7	ruling	rule	VERB
ftr-468	552	8	9651047	9651047	NUM
ftr-468	552	9	was	be	AUX
ftr-468	552	10	more	more	ADV
ftr-468	552	11	actual	actual	ADJ
ftr-468	552	12	than	than	ADP
ftr-468	552	13	virtual	virtual	ADJ
ftr-468	552	14	,	,	PUNCT
ftr-468	552	15	since	since	SCONJ
ftr-468	552	16	the	the	DET
ftr-468	552	17	consolidation	consolidation	NOUN
ftr-468	552	18	entity	entity	NOUN
ftr-468	552	19	exercised	exercise	VERB
ftr-468	552	20	almost	almost	ADV
ftr-468	552	21	all	all	DET
ftr-468	552	22	the	the	DET
ftr-468	552	23	attributes	attribute	NOUN
ftr-468	552	24	of	of	ADP
ftr-468	552	25	ownership	ownership	NOUN
ftr-468	552	26	over	over	ADP
ftr-468	552	27	assets	asset	NOUN
ftr-468	552	28	,	,	PUNCT
ftr-468	552	29	legal	legal	ADJ
ftr-468	552	30	title	title	NOUN
ftr-468	552	31	to	to	ADP
ftr-468	552	32	which	which	PRON
ftr-468	552	33	remained	remain	VERB
ftr-468	552	34	with	with	ADP
ftr-468	552	35	the	the	DET
ftr-468	552	36	participants	participant	NOUN
ftr-468	552	37	.	.	PUNCT
ftr-468	553	1	that	that	DET
ftr-468	553	2	fact	fact	NOUN
ftr-468	553	3	leaves	leave	VERB
ftr-468	553	4	one	one	NUM
ftr-468	553	5	to	to	PART
ftr-468	553	6	wonder	wonder	VERB
ftr-468	553	7	about	about	ADP
ftr-468	553	8	the	the	DET
ftr-468	553	9	degree	degree	NOUN
ftr-468	553	10	of	of	ADP
ftr-468	553	11	integration	integration	NOUN
ftr-468	553	12	that	that	SCONJ
ftr-468	553	13	the	the	DET
ftr-468	553	14	service	service	NOUN
ftr-468	553	15	's	's	PART
ftr-468	553	16	facts	fact	NOUN
ftr-468	553	17	and	and	CCONJ
ftr-468	553	18	circumstances	circumstance	NOUN
ftr-468	553	19	test	test	NOUN
ftr-468	553	20	actually	actually	ADV
ftr-468	553	21	requires	require	VERB
ftr-468	553	22	.	.	PUNCT
ftr-468	554	1	a	a	DET
ftr-468	554	2	synthesis	synthesis	NOUN
ftr-468	554	3	of	of	ADP
ftr-468	554	4	the	the	DET
ftr-468	554	5	rulings	ruling	NOUN
ftr-468	554	6	certainly	certainly	ADV
ftr-468	554	7	suggests	suggest	VERB
ftr-468	554	8	that	that	SCONJ
ftr-468	554	9	at	at	ADP
ftr-468	554	10	a	a	DET
ftr-468	554	11	minimum	minimum	NOUN
ftr-468	554	12	the	the	DET
ftr-468	554	13	parties	party	NOUN
ftr-468	554	14	must	must	AUX
ftr-468	554	15	achieve	achieve	VERB
ftr-468	554	16	a	a	DET
ftr-468	554	17	codependent	codependent	NOUN
ftr-468	554	18	/	/	SYM
ftr-468	554	19	cooperative	cooperative	NOUN
ftr-468	554	20	rather	rather	ADV
ftr-468	554	21	than	than	ADP
ftr-468	554	22	competitive	competitive	ADJ
ftr-468	554	23	/	/	SYM
ftr-468	554	24	duplicative	duplicative	ADJ
ftr-468	554	25	relationship	relationship	NOUN
ftr-468	554	26	.	.	PUNCT
ftr-468	555	1	but	but	CCONJ
ftr-468	555	2	if	if	SCONJ
ftr-468	555	3	the	the	DET
ftr-468	555	4	degree	degree	NOUN
ftr-468	555	5	of	of	ADP
ftr-468	555	6	integration	integration	NOUN
ftr-468	555	7	in	in	ADP
ftr-468	555	8	the	the	DET
ftr-468	555	9	third	third	ADJ
ftr-468	555	10	ruling	ruling	NOUN
ftr-468	555	11	is	be	AUX
ftr-468	555	12	now	now	ADV
ftr-468	555	13	the	the	DET
ftr-468	555	14	standard	standard	NOUN
ftr-468	555	15	or	or	CCONJ
ftr-468	555	16	even	even	ADV
ftr-468	555	17	a	a	DET
ftr-468	555	18	safe	safe	ADJ
ftr-468	555	19	harbor	harbor	NOUN
ftr-468	555	20	,	,	PUNCT
ftr-468	555	21	there	there	PRON
ftr-468	555	22	is	be	VERB
ftr-468	555	23	little	little	ADJ
ftr-468	555	24	difference	difference	NOUN
ftr-468	555	25	between	between	ADP
ftr-468	555	26	a	a	DET
ftr-468	555	27	virtual	virtual	ADJ
ftr-468	555	28	and	and	CCONJ
ftr-468	555	29	actual	actual	ADJ
ftr-468	555	30	merger	merger	NOUN
ftr-468	555	31	,	,	PUNCT
ftr-468	555	32	the	the	DET
ftr-468	555	33	latter	latter	ADJ
ftr-468	555	34	of	of	ADP
ftr-468	555	35	which	which	PRON
ftr-468	555	36	the	the	DET
ftr-468	555	37	parties	party	NOUN
ftr-468	555	38	presumably	presumably	ADV
ftr-468	555	39	disdained	disdain	VERB
ftr-468	555	40	for	for	ADP
ftr-468	555	41	sound	sound	ADJ
ftr-468	555	42	nontax	nontax	NOUN
ftr-468	555	43	operating	operating	NOUN
ftr-468	555	44	reasons	reason	NOUN
ftr-468	555	45	.	.	PUNCT
ftr-468	556	1	hence	hence	ADV
ftr-468	556	2	,	,	PUNCT
ftr-468	556	3	the	the	DET
ftr-468	556	4	joint	joint	ADJ
ftr-468	556	5	operating	operating	NOUN
ftr-468	556	6	agreement	agreement	NOUN
ftr-468	556	7	requirement	requirement	NOUN
ftr-468	556	8	,	,	PUNCT
ftr-468	556	9	at	at	ADP
ftr-468	556	10	least	least	ADJ
ftr-468	556	11	as	as	SCONJ
ftr-468	556	12	demonstrated	demonstrate	VERB
ftr-468	556	13	by	by	ADP
ftr-468	556	14	the	the	DET
ftr-468	556	15	third	third	ADJ
ftr-468	556	16	ruling	ruling	NOUN
ftr-468	556	17	,	,	PUNCT
ftr-468	556	18	results	result	NOUN
ftr-468	556	19	in	in	ADP
ftr-468	556	20	the	the	DET
ftr-468	556	21	law	law	NOUN
ftr-468	556	22	's	's	PART
ftr-468	556	23	coming	come	VERB
ftr-468	556	24	full	full	ADJ
ftr-468	556	25	circle	circle	NOUN
ftr-468	556	26	from	from	ADP
ftr-468	556	27	a	a	DET
ftr-468	556	28	point	point	NOUN
ftr-468	556	29	at	at	ADP
ftr-468	556	30	which	which	PRON
ftr-468	556	31	an	an	DET
ftr-468	556	32	actual	actual	ADJ
ftr-468	556	33	parent	parent	NOUN
ftr-468	556	34	-	-	PUNCT
ftr-468	556	35	subsidiary	subsidiary	NOUN
ftr-468	556	36	relationship	relationship	NOUN
ftr-468	556	37	need	need	AUX
ftr-468	556	38	not	not	PART
ftr-468	556	39	exist	exist	VERB
ftr-468	556	40	to	to	ADP
ftr-468	556	41	the	the	DET
ftr-468	556	42	requirement	requirement	NOUN
ftr-468	556	43	that	that	SCONJ
ftr-468	556	44	such	such	DET
ftr-468	556	45	a	a	DET
ftr-468	556	46	relationship	relationship	NOUN
ftr-468	556	47	be	be	AUX
ftr-468	556	48	proven	prove	VERB
ftr-468	556	49	even	even	ADV
ftr-468	556	50	while	while	SCONJ
ftr-468	556	51	the	the	DET
ftr-468	556	52	parties	party	NOUN
ftr-468	556	53	disdain	disdain	VERB
ftr-468	556	54	and	and	CCONJ
ftr-468	556	55	deny	deny	VERB
ftr-468	556	56	its	its	PRON
ftr-468	556	57	existence	existence	NOUN
ftr-468	556	58	.	.	PUNCT
ftr-468	557	1	the	the	DET
ftr-468	557	2	overall	overall	ADJ
ftr-468	557	3	conceptualization	conceptualization	NOUN
ftr-468	557	4	of	of	ADP
ftr-468	557	5	joint	joint	ADJ
ftr-468	557	6	operating	operating	NOUN
ftr-468	557	7	agreements	agreement	NOUN
ftr-468	557	8	begs	beg	VERB
ftr-468	557	9	the	the	DET
ftr-468	557	10	question	question	NOUN
ftr-468	557	11	not	not	PART
ftr-468	557	12	whether	whether	SCONJ
ftr-468	557	13	the	the	DET
ftr-468	557	14	virtual	virtual	ADJ
ftr-468	557	15	merger	merger	NOUN
ftr-468	557	16	requirement	requirement	NOUN
ftr-468	557	17	is	be	AUX
ftr-468	557	18	sensibly	sensibly	ADV
ftr-468	557	19	imposed	impose	VERB
ftr-468	557	20	from	from	ADP
ftr-468	557	21	a	a	DET
ftr-468	557	22	tax	tax	NOUN
ftr-468	557	23	policy	policy	NOUN
ftr-468	557	24	standpoint	standpoint	NOUN
ftr-468	557	25	,	,	PUNCT
ftr-468	557	26	but	but	CCONJ
ftr-468	557	27	whether	whether	SCONJ
ftr-468	557	28	actual	actual	ADJ
ftr-468	557	29	or	or	CCONJ
ftr-468	557	30	virtual	virtual	ADJ
ftr-468	557	31	mergers	merger	NOUN
ftr-468	557	32	are	be	AUX
ftr-468	557	33	sensible	sensible	ADJ
ftr-468	557	34	alternatives	alternative	NOUN
ftr-468	557	35	to	to	ADP
ftr-468	557	36	the	the	DET
ftr-468	557	37	simple	simple	ADJ
ftr-468	557	38	creation	creation	NOUN
ftr-468	557	39	of	of	ADP
ftr-468	557	40	a	a	DET
ftr-468	557	41	mutually	mutually	ADV
ftr-468	557	42	-	-	PUNCT
ftr-468	557	43	owned	own	VERB
ftr-468	557	44	captive	captive	ADJ
ftr-468	557	45	subsidiary	subsidiary	NOUN
ftr-468	557	46	or	or	CCONJ
ftr-468	557	47	mutual	mutual	ADJ
ftr-468	557	48	cooperation	cooperation	NOUN
ftr-468	557	49	between	between	ADP
ftr-468	557	50	exempt	exempt	ADJ
ftr-468	557	51	organizations	organization	NOUN
ftr-468	557	52	.	.	PUNCT
ftr-468	558	1	certainly	certainly	ADV
ftr-468	558	2	,	,	PUNCT
ftr-468	558	3	approval	approval	NOUN
ftr-468	558	4	ofjoint	ofjoint	NOUN
ftr-468	558	5	operating	operating	NOUN
ftr-468	558	6	agreements	agreement	NOUN
ftr-468	558	7	represents	represent	VERB
ftr-468	558	8	the	the	DET
ftr-468	558	9	service	service	NOUN
ftr-468	558	10	's	's	PART
ftr-468	558	11	grant	grant	NOUN
ftr-468	558	12	of	of	ADP
ftr-468	558	13	relief	relief	NOUN
ftr-468	558	14	to	to	ADP
ftr-468	558	15	entities	entity	NOUN
ftr-468	558	16	who	who	PRON
ftr-468	558	17	need	need	VERB
ftr-468	558	18	to	to	PART
ftr-468	558	19	consolidate	consolidate	VERB
ftr-468	558	20	but	but	CCONJ
ftr-468	558	21	who	who	PRON
ftr-468	558	22	do	do	AUX
ftr-468	558	23	not	not	PART
ftr-468	558	24	wish	wish	VERB
ftr-468	558	25	to	to	PART
ftr-468	558	26	effect	effect	VERB
ftr-468	558	27	an	an	DET
ftr-468	558	28	actual	actual	ADJ
ftr-468	558	29	merger	merger	NOUN
ftr-468	558	30	.	.	PUNCT
ftr-468	559	1	but	but	CCONJ
ftr-468	559	2	joint	joint	ADJ
ftr-468	559	3	operating	operating	NOUN
ftr-468	559	4	agreements	agreement	NOUN
ftr-468	559	5	,	,	PUNCT
ftr-468	559	6	vis	vis	X
ftr-468	559	7	-	-	PUNCT
ftr-468	559	8	a	a	PRON
ftr-468	559	9	-	-	PUNCT
ftr-468	559	10	vis	vis	X
ftr-468	559	11	mutual	mutual	ADJ
ftr-468	559	12	subsidiaries	subsidiary	NOUN
ftr-468	559	13	,	,	PUNCT
ftr-468	559	14	are	be	AUX
ftr-468	559	15	as	as	ADV
ftr-468	559	16	burdensome	burdensome	ADJ
ftr-468	559	17	and	and	CCONJ
ftr-468	559	18	complex	complex	ADJ
ftr-468	559	19	as	as	ADP
ftr-468	559	20	actual	actual	ADJ
ftr-468	559	21	mergers	merger	NOUN
ftr-468	559	22	and	and	CCONJ
ftr-468	559	23	hence	hence	ADV
ftr-468	559	24	provide	provide	VERB
ftr-468	559	25	little	little	ADJ
ftr-468	559	26	or	or	CCONJ
ftr-468	559	27	no	no	PRON
ftr-468	559	28	relief	relief	NOUN
ftr-468	559	29	for	for	ADP
ftr-468	559	30	those	those	DET
ftr-468	559	31	exempt	exempt	ADJ
ftr-468	559	32	organizations	organization	NOUN
ftr-468	559	33	who	who	PRON
ftr-468	559	34	,	,	PUNCT
ftr-468	559	35	for	for	ADP
ftr-468	559	36	sound	sound	ADJ
ftr-468	559	37	operating	operating	NOUN
ftr-468	559	38	reasons	reason	NOUN
ftr-468	559	39	,	,	PUNCT
ftr-468	559	40	do	do	AUX
ftr-468	559	41	not	not	PART
ftr-468	559	42	wish	wish	VERB
ftr-468	559	43	to	to	PART
ftr-468	559	44	actually	actually	ADV
ftr-468	559	45	merge	merge	VERB
ftr-468	559	46	but	but	CCONJ
ftr-468	559	47	still	still	ADV
ftr-468	559	48	need	need	VERB
ftr-468	559	49	to	to	PART
ftr-468	559	50	eliminate	eliminate	VERB
ftr-468	559	51	duplication	duplication	NOUN
ftr-468	559	52	of	of	ADP
ftr-468	559	53	services	service	NOUN
ftr-468	559	54	.	.	PUNCT
ftr-468	560	1	the	the	DET
ftr-468	560	2	need	need	NOUN
ftr-468	560	3	,	,	PUNCT
ftr-468	560	4	moreover	moreover	ADV
ftr-468	560	5	,	,	PUNCT
ftr-468	560	6	is	be	AUX
ftr-468	560	7	caused	cause	VERB
ftr-468	560	8	by	by	ADP
ftr-468	560	9	the	the	DET
ftr-468	560	10	service	service	NOUN
ftr-468	560	11	's	's	PART
ftr-468	560	12	prohibition	prohibition	NOUN
ftr-468	560	13	of	of	ADP
ftr-468	560	14	mutual	mutual	ADJ
ftr-468	560	15	subsidiaries	subsidiary	NOUN
ftr-468	560	16	under	under	ADP
ftr-468	560	17	regulations	regulation	NOUN
ftr-468	560	18	section	section	NOUN
ftr-468	560	19	1.502	1.502	NUM
ftr-468	560	20	-	-	SYM
ftr-468	560	21	1(b	1(b	NUM
ftr-468	560	22	)	)	PUNCT
ftr-468	560	23	's	's	PART
ftr-468	560	24	articulation	articulation	NOUN
ftr-468	560	25	of	of	ADP
ftr-468	560	26	the	the	DET
ftr-468	560	27	integral	integral	ADJ
ftr-468	560	28	part	part	NOUN
ftr-468	560	29	theory	theory	NOUN
ftr-468	560	30	,	,	PUNCT
ftr-468	560	31	not	not	PART
ftr-468	560	32	from	from	ADP
ftr-468	560	33	an	an	DET
ftr-468	560	34	apparently	apparently	ADV
ftr-468	560	35	logical	logical	ADJ
ftr-468	560	36	limitation	limitation	NOUN
ftr-468	560	37	of	of	ADP
ftr-468	560	38	choices	choice	NOUN
ftr-468	560	39	to	to	ADP
ftr-468	560	40	mergers	merger	NOUN
ftr-468	560	41	on	on	ADP
ftr-468	560	42	the	the	DET
ftr-468	560	43	one	one	NUM
ftr-468	560	44	hand	hand	NOUN
ftr-468	560	45	,	,	PUNCT
ftr-468	560	46	and	and	CCONJ
ftr-468	560	47	debilitating	debilitate	VERB
ftr-468	560	48	and	and	CCONJ
ftr-468	560	49	wasteful	wasteful	ADJ
ftr-468	560	50	duplication	duplication	NOUN
ftr-468	560	51	of	of	ADP
ftr-468	560	52	services	service	NOUN
ftr-468	560	53	on	on	ADP
ftr-468	560	54	the	the	DET
ftr-468	560	55	other	other	ADJ
ftr-468	560	56	.	.	PUNCT
ftr-468	561	1	none	none	NOUN
ftr-468	561	2	of	of	ADP
ftr-468	561	3	the	the	DET
ftr-468	561	4	rulings	ruling	NOUN
ftr-468	561	5	or	or	CCONJ
ftr-468	561	6	internal	internal	ADJ
ftr-468	561	7	training	training	NOUN
ftr-468	561	8	material	material	NOUN
ftr-468	561	9	,	,	PUNCT
ftr-468	561	10	though	though	ADV
ftr-468	561	11	,	,	PUNCT
ftr-468	561	12	address	address	VERB
ftr-468	561	13	the	the	DET
ftr-468	561	14	necessity	necessity	NOUN
ftr-468	561	15	for	for	ADP
ftr-468	561	16	the	the	DET
ftr-468	561	17	complexity	complexity	NOUN
ftr-468	561	18	engendered	engender	VERB
ftr-468	561	19	by	by	ADP
ftr-468	561	20	joint	joint	ADJ
ftr-468	561	21	operating	operating	NOUN
ftr-468	561	22	agreements	agreement	NOUN
ftr-468	561	23	.	.	PUNCT
ftr-468	562	1	in	in	ADP
ftr-468	562	2	fact	fact	NOUN
ftr-468	562	3	,	,	PUNCT
ftr-468	562	4	the	the	DET
ftr-468	562	5	emergence	emergence	NOUN
ftr-468	562	6	of	of	ADP
ftr-468	562	7	joint	joint	ADJ
ftr-468	562	8	operating	operating	NOUN
ftr-468	562	9	agreements	agreement	NOUN
ftr-468	562	10	is	be	AUX
ftr-468	562	11	notable	notable	ADJ
ftr-468	562	12	for	for	ADP
ftr-468	562	13	the	the	DET
ftr-468	562	14	lack	lack	NOUN
ftr-468	562	15	of	of	ADP
ftr-468	562	16	any	any	DET
ftr-468	562	17	real	real	ADJ
ftr-468	562	18	policy	policy	NOUN
ftr-468	562	19	discussion	discussion	NOUN
ftr-468	562	20	beyond	beyond	ADP
ftr-468	562	21	the	the	DET
ftr-468	562	22	way	way	NOUN
ftr-468	562	23	these	these	DET
ftr-468	562	24	agreements	agreement	NOUN
ftr-468	562	25	work	work	VERB
ftr-468	562	26	.	.	PUNCT
ftr-468	563	1	such	such	DET
ftr-468	563	2	a	a	DET
ftr-468	563	3	discussion	discussion	NOUN
ftr-468	563	4	is	be	AUX
ftr-468	563	5	necessary	necessary	ADJ
ftr-468	563	6	and	and	CCONJ
ftr-468	563	7	should	should	AUX
ftr-468	563	8	first	first	ADV
ftr-468	563	9	acknowledge	acknowledge	VERB
ftr-468	563	10	the	the	DET
ftr-468	563	11	problem	problem	NOUN
ftr-468	563	12	of	of	ADP
ftr-468	563	13	complexity	complexity	NOUN
ftr-468	563	14	in	in	ADP
ftr-468	563	15	tax	tax	NOUN
ftr-468	563	16	law	law	NOUN
ftr-468	563	17	and	and	CCONJ
ftr-468	563	18	how	how	SCONJ
ftr-468	563	19	joint	joint	ADJ
ftr-468	563	20	operating	operating	NOUN
ftr-468	563	21	agreements	agreement	NOUN
ftr-468	563	22	contribute	contribute	VERB
ftr-468	563	23	to	to	ADP
ftr-468	563	24	that	that	DET
ftr-468	563	25	complexity	complexity	NOUN
ftr-468	563	26	,	,	PUNCT
ftr-468	563	27	and	and	CCONJ
ftr-468	563	28	then	then	ADV
ftr-468	563	29	examine	examine	VERB
ftr-468	563	30	the	the	DET
ftr-468	563	31	policy	policy	NOUN
ftr-468	563	32	reasons	reason	NOUN
ftr-468	563	33	,	,	PUNCT
ftr-468	563	34	if	if	SCONJ
ftr-468	563	35	any	any	PRON
ftr-468	563	36	,	,	PUNCT
ftr-468	563	37	which	which	PRON
ftr-468	563	38	justify	justify	VERB
ftr-468	563	39	the	the	DET
ftr-468	563	40	complexity	complexity	NOUN
ftr-468	563	41	particular	particular	ADJ
ftr-468	563	42	to	to	ADP
ftr-468	563	43	joint	joint	ADJ
ftr-468	563	44	operating	operating	NOUN
ftr-468	563	45	agreements	agreement	NOUN
ftr-468	563	46	.	.	PUNCT
ftr-468	564	1	67	67	NUM
ftr-468	564	2	.	.	PUNCT
ftr-468	565	1	i	i	PRON
ftr-468	565	2	d.	d.	PROPN
ftr-468	565	3	19971	19971	NUM
ftr-468	565	4	florida	florida	PROPN
ftr-468	565	5	tax	tax	PROPN
ftr-468	565	6	reviewv	reviewv	PROPN
ftr-468	565	7	mi	mi	PROPN
ftr-468	565	8	.	.	PROPN
ftr-468	565	9	the	the	DET
ftr-468	565	10	bane	bane	NOUN
ftr-468	565	11	of	of	ADP
ftr-468	565	12	complexity	complexity	NOUN
ftr-468	565	13	there	there	PRON
ftr-468	565	14	is	be	VERB
ftr-468	565	15	no	no	DET
ftr-468	565	16	great	great	ADJ
ftr-468	565	17	revelation	revelation	NOUN
ftr-468	565	18	in	in	ADP
ftr-468	565	19	the	the	DET
ftr-468	565	20	recognition	recognition	NOUN
ftr-468	565	21	that	that	SCONJ
ftr-468	565	22	the	the	DET
ftr-468	565	23	tax	tax	NOUN
ftr-468	565	24	code	code	NOUN
ftr-468	565	25	,	,	PUNCT
ftr-468	565	26	along	along	ADP
ftr-468	565	27	with	with	ADP
ftr-468	565	28	its	its	PRON
ftr-468	565	29	interpretive	interpretive	ADJ
ftr-468	565	30	byproducts	byproduct	NOUN
ftr-468	565	31	,	,	PUNCT
ftr-468	565	32	is	be	AUX
ftr-468	565	33	massive	massive	ADJ
ftr-468	565	34	,	,	PUNCT
ftr-468	565	35	complex	complex	ADJ
ftr-468	565	36	,	,	PUNCT
ftr-468	565	37	and	and	CCONJ
ftr-468	565	38	massively	massively	ADV
ftr-468	565	39	complex.68	complex.68	NOUN
ftr-468	565	40	in	in	ADP
ftr-468	565	41	fact	fact	NOUN
ftr-468	565	42	,	,	PUNCT
ftr-468	565	43	any	any	DET
ftr-468	565	44	statement	statement	NOUN
ftr-468	565	45	concerning	concern	VERB
ftr-468	565	46	the	the	DET
ftr-468	565	47	tax	tax	NOUN
ftr-468	565	48	code	code	NOUN
ftr-468	565	49	's	's	PART
ftr-468	565	50	complexity	complexity	NOUN
ftr-468	565	51	necessarily	necessarily	ADV
ftr-468	565	52	falls	fall	VERB
ftr-468	565	53	in	in	ADP
ftr-468	565	54	the	the	DET
ftr-468	565	55	category	category	NOUN
ftr-468	565	56	of	of	ADP
ftr-468	565	57	understatement	understatement	NOUN
ftr-468	565	58	since	since	SCONJ
ftr-468	565	59	no	no	DET
ftr-468	565	60	single	single	ADJ
ftr-468	565	61	scholar	scholar	NOUN
ftr-468	565	62	can	can	AUX
ftr-468	565	63	accurately	accurately	ADV
ftr-468	565	64	measure	measure	VERB
ftr-468	565	65	the	the	DET
ftr-468	565	66	infinitesimal	infinitesimal	ADJ
ftr-468	565	67	nature	nature	NOUN
ftr-468	565	68	of	of	ADP
ftr-468	565	69	the	the	DET
ftr-468	565	70	code	code	NOUN
ftr-468	565	71	's	's	PART
ftr-468	565	72	complexity	complexity	NOUN
ftr-468	565	73	.	.	PUNCT
ftr-468	566	1	nevertheless	nevertheless	ADV
ftr-468	566	2	,	,	PUNCT
ftr-468	566	3	several	several	ADJ
ftr-468	566	4	scholars	scholar	NOUN
ftr-468	566	5	have	have	AUX
ftr-468	566	6	identified	identify	VERB
ftr-468	566	7	particular	particular	ADJ
ftr-468	566	8	aspects	aspect	NOUN
ftr-468	566	9	of	of	ADP
ftr-468	566	10	the	the	DET
ftr-468	566	11	complexity	complexity	NOUN
ftr-468	566	12	with	with	ADP
ftr-468	566	13	both	both	CCONJ
ftr-468	566	14	elegance	elegance	NOUN
ftr-468	566	15	and	and	CCONJ
ftr-468	566	16	analytical	analytical	ADJ
ftr-468	566	17	acuity	acuity	NOUN
ftr-468	566	18	.	.	PUNCT
ftr-468	567	1	69	69	NUM
ftr-468	568	1	although	although	SCONJ
ftr-468	568	2	the	the	DET
ftr-468	568	3	problem	problem	NOUN
ftr-468	568	4	is	be	AUX
ftr-468	568	5	stated	state	VERB
ftr-468	568	6	differently	differently	ADV
ftr-468	568	7	and	and	CCONJ
ftr-468	568	8	only	only	ADV
ftr-468	568	9	by	by	ADP
ftr-468	568	10	way	way	NOUN
ftr-468	568	11	of	of	ADP
ftr-468	568	12	anecdotal	anecdotal	ADJ
ftr-468	568	13	examples	example	NOUN
ftr-468	568	14	,	,	PUNCT
ftr-468	568	15	commentators	commentator	NOUN
ftr-468	568	16	and	and	CCONJ
ftr-468	568	17	indeed	indeed	ADV
ftr-468	568	18	the	the	DET
ftr-468	568	19	courts70	courts70	NOUN
ftr-468	568	20	generally	generally	ADV
ftr-468	568	21	accept	accept	VERB
ftr-468	568	22	the	the	DET
ftr-468	568	23	notion	notion	NOUN
ftr-468	568	24	that	that	SCONJ
ftr-468	568	25	tax	tax	NOUN
ftr-468	568	26	law	law	NOUN
ftr-468	568	27	is	be	AUX
ftr-468	568	28	simply	simply	ADV
ftr-468	568	29	too	too	ADV
ftr-468	568	30	complex	complex	ADJ
ftr-468	568	31	.	.	PUNCT
ftr-468	569	1	the	the	DET
ftr-468	569	2	manifestation	manifestation	NOUN
ftr-468	569	3	of	of	ADP
ftr-468	569	4	complexity	complexity	NOUN
ftr-468	569	5	,	,	PUNCT
ftr-468	569	6	oddly	oddly	ADV
ftr-468	569	7	enough	enough	ADV
ftr-468	569	8	,	,	PUNCT
ftr-468	569	9	can	can	AUX
ftr-468	569	10	be	be	AUX
ftr-468	569	11	summarized	summarize	VERB
ftr-468	569	12	in	in	ADP
ftr-468	569	13	a	a	DET
ftr-468	569	14	few	few	ADJ
ftr-468	569	15	easily	easily	ADV
ftr-468	569	16	understood	understand	VERB
ftr-468	569	17	statements	statement	NOUN
ftr-468	569	18	.	.	PUNCT
ftr-468	570	1	first	first	ADV
ftr-468	570	2	,	,	PUNCT
ftr-468	570	3	complexity	complexity	NOUN
ftr-468	570	4	is	be	AUX
ftr-468	570	5	manifested	manifest	VERB
ftr-468	570	6	in	in	ADP
ftr-468	570	7	the	the	DET
ftr-468	570	8	inability	inability	NOUN
ftr-468	570	9	of	of	ADP
ftr-468	570	10	taxpayers	taxpayer	NOUN
ftr-468	570	11	and	and	CCONJ
ftr-468	570	12	tax	tax	NOUN
ftr-468	570	13	collectors	collector	NOUN
ftr-468	570	14	to	to	PART
ftr-468	570	15	arrive	arrive	VERB
ftr-468	570	16	at	at	ADP
ftr-468	570	17	a	a	DET
ftr-468	570	18	"	"	PUNCT
ftr-468	570	19	reasonably	reasonably	ADV
ftr-468	570	20	certain	certain	ADJ
ftr-468	570	21	conclusion	conclusion	NOUN
ftr-468	571	1	[	[	X
ftr-468	571	2	concerning	concern	VERB
ftr-468	571	3	a	a	DET
ftr-468	571	4	transaction	transaction	NOUN
ftr-468	571	5	]	]	PUNCT
ftr-468	571	6	despite	despite	SCONJ
ftr-468	571	7	diligent	diligent	ADJ
ftr-468	571	8	and	and	CCONJ
ftr-468	571	9	expert	expert	NOUN
ftr-468	571	10	research	research	NOUN
ftr-468	571	11	.	.	PUNCT
ftr-468	571	12	'	'	PUNCT
ftr-468	572	1	this	this	DET
ftr-468	572	2	first	first	ADJ
ftr-468	572	3	type	type	NOUN
ftr-468	572	4	of	of	ADP
ftr-468	572	5	complexity	complexity	NOUN
ftr-468	572	6	might	might	AUX
ftr-468	572	7	generally	generally	ADV
ftr-468	572	8	be	be	AUX
ftr-468	572	9	stated	state	VERB
ftr-468	572	10	as	as	ADP
ftr-468	572	11	an	an	DET
ftr-468	572	12	inability	inability	NOUN
ftr-468	572	13	to	to	PART
ftr-468	572	14	know	know	VERB
ftr-468	572	15	the	the	DET
ftr-468	572	16	law	law	NOUN
ftr-468	572	17	.	.	PUNCT
ftr-468	573	1	the	the	DET
ftr-468	573	2	most	most	ADV
ftr-468	573	3	immediate	immediate	ADJ
ftr-468	573	4	cause	cause	NOUN
ftr-468	573	5	of	of	ADP
ftr-468	573	6	this	this	DET
ftr-468	573	7	form	form	NOUN
ftr-468	573	8	of	of	ADP
ftr-468	573	9	complexity	complexity	NOUN
ftr-468	573	10	,	,	PUNCT
ftr-468	573	11	although	although	SCONJ
ftr-468	573	12	certainly	certainly	ADV
ftr-468	573	13	not	not	PART
ftr-468	573	14	the	the	DET
ftr-468	573	15	only	only	ADJ
ftr-468	573	16	cause	cause	NOUN
ftr-468	573	17	,	,	PUNCT
ftr-468	573	18	is	be	AUX
ftr-468	573	19	the	the	DET
ftr-468	573	20	shear	shear	NOUN
ftr-468	573	21	length	length	NOUN
ftr-468	573	22	of	of	ADP
ftr-468	573	23	the	the	DET
ftr-468	573	24	code.72	code.72	NOUN
ftr-468	573	25	even	even	ADV
ftr-468	573	26	a	a	DET
ftr-468	573	27	straight	straight	ADJ
ftr-468	573	28	line	line	NOUN
ftr-468	573	29	between	between	ADP
ftr-468	573	30	two	two	NUM
ftr-468	573	31	points	point	NOUN
ftr-468	573	32	can	can	AUX
ftr-468	573	33	be	be	AUX
ftr-468	573	34	confusing	confuse	VERB
ftr-468	573	35	if	if	SCONJ
ftr-468	573	36	one	one	PRON
ftr-468	573	37	can	can	AUX
ftr-468	573	38	not	not	PART
ftr-468	573	39	know	know	VERB
ftr-468	573	40	where	where	SCONJ
ftr-468	573	41	to	to	PART
ftr-468	573	42	start	start	VERB
ftr-468	573	43	or	or	CCONJ
ftr-468	573	44	when	when	SCONJ
ftr-468	573	45	to	to	PART
ftr-468	573	46	stop	stop	VERB
ftr-468	573	47	.	.	PUNCT
ftr-468	574	1	if	if	SCONJ
ftr-468	574	2	nothing	nothing	PRON
ftr-468	574	3	else	else	ADV
ftr-468	574	4	,	,	PUNCT
ftr-468	574	5	the	the	DET
ftr-468	574	6	code	code	NOUN
ftr-468	574	7	's	's	PART
ftr-468	574	8	volume	volume	NOUN
ftr-468	574	9	creates	create	VERB
ftr-468	574	10	anxiety	anxiety	NOUN
ftr-468	574	11	68	68	NUM
ftr-468	574	12	.	.	PUNCT
ftr-468	574	13	defining	define	VERB
ftr-468	574	14	"	"	PUNCT
ftr-468	574	15	complex	complex	ADJ
ftr-468	574	16	"	"	PUNCT
ftr-468	574	17	is	be	AUX
ftr-468	574	18	itself	itself	PRON
ftr-468	574	19	a	a	DET
ftr-468	574	20	complex	complex	ADJ
ftr-468	574	21	exercise	exercise	NOUN
ftr-468	574	22	.	.	PUNCT
ftr-468	575	1	the	the	DET
ftr-468	575	2	american	american	PROPN
ftr-468	575	3	heritage	heritage	PROPN
ftr-468	575	4	college	college	PROPN
ftr-468	575	5	dictionary	dictionary	PROPN
ftr-468	575	6	seems	seem	VERB
ftr-468	575	7	to	to	PART
ftr-468	575	8	have	have	VERB
ftr-468	575	9	the	the	DET
ftr-468	575	10	tax	tax	NOUN
ftr-468	575	11	code	code	NOUN
ftr-468	575	12	in	in	ADP
ftr-468	575	13	mind	mind	NOUN
ftr-468	575	14	when	when	SCONJ
ftr-468	575	15	defining	define	VERB
ftr-468	575	16	"	"	PUNCT
ftr-468	575	17	complex	complex	ADJ
ftr-468	575	18	.	.	PUNCT
ftr-468	575	19	"	"	PUNCT
ftr-468	576	1	it	it	PRON
ftr-468	576	2	uses	use	VERB
ftr-468	576	3	a	a	DET
ftr-468	576	4	list	list	NOUN
ftr-468	576	5	of	of	ADP
ftr-468	576	6	synonyms	synonym	NOUN
ftr-468	576	7	in	in	ADP
ftr-468	576	8	the	the	DET
ftr-468	576	9	following	follow	VERB
ftr-468	576	10	discussion	discussion	NOUN
ftr-468	576	11	:	:	PUNCT
ftr-468	576	12	these	these	DET
ftr-468	576	13	adjectives	adjective	NOUN
ftr-468	576	14	mean	mean	VERB
ftr-468	576	15	having	have	VERB
ftr-468	576	16	parts	part	NOUN
ftr-468	576	17	so	so	ADV
ftr-468	576	18	interconnected	interconnected	ADJ
ftr-468	576	19	as	as	SCONJ
ftr-468	576	20	to	to	PART
ftr-468	576	21	make	make	VERB
ftr-468	576	22	the	the	DET
ftr-468	576	23	whole	whole	ADJ
ftr-468	576	24	perplexing	perplexing	NOUN
ftr-468	576	25	.	.	PUNCT
ftr-468	577	1	complex	complex	ADJ
ftr-468	577	2	implies	imply	VERB
ftr-468	577	3	a	a	DET
ftr-468	577	4	combination	combination	NOUN
ftr-468	577	5	of	of	ADP
ftr-468	577	6	many	many	ADJ
ftr-468	577	7	associated	associated	ADJ
ftr-468	577	8	parts	part	NOUN
ftr-468	577	9	....	....	PUNCT
ftr-468	577	10	complicated	complicated	ADJ
ftr-468	577	11	stresses	stress	NOUN
ftr-468	577	12	elaborate	elaborate	VERB
ftr-468	577	13	relationship	relationship	NOUN
ftr-468	577	14	of	of	ADP
ftr-468	577	15	parts	part	NOUN
ftr-468	577	16	....	....	PUNCT
ftr-468	578	1	intricate	intricate	ADJ
ftr-468	578	2	refers	refer	VERB
ftr-468	578	3	to	to	ADP
ftr-468	578	4	a	a	DET
ftr-468	578	5	pattern	pattern	NOUN
ftr-468	578	6	of	of	ADP
ftr-468	578	7	intertwining	intertwine	VERB
ftr-468	578	8	parts	part	NOUN
ftr-468	578	9	that	that	PRON
ftr-468	578	10	is	be	AUX
ftr-468	578	11	difficult	difficult	ADJ
ftr-468	578	12	to	to	PART
ftr-468	578	13	follow	follow	VERB
ftr-468	578	14	or	or	CCONJ
ftr-468	578	15	analyze	analyze	VERB
ftr-468	578	16	....	....	PUNCT
ftr-468	579	1	involved	involve	VERB
ftr-468	579	2	stresses	stress	VERB
ftr-468	579	3	confusion	confusion	NOUN
ftr-468	579	4	arising	arise	VERB
ftr-468	579	5	from	from	ADP
ftr-468	579	6	the	the	DET
ftr-468	579	7	commingling	commingling	NOUN
ftr-468	579	8	of	of	ADP
ftr-468	579	9	parts	part	NOUN
ftr-468	579	10	and	and	CCONJ
ftr-468	579	11	the	the	DET
ftr-468	579	12	consequent	consequent	ADJ
ftr-468	579	13	difficulty	difficulty	NOUN
ftr-468	579	14	of	of	ADP
ftr-468	579	15	separating	separate	VERB
ftr-468	579	16	them	they	PRON
ftr-468	579	17	....	....	PUNCT
ftr-468	580	1	tangled	tangle	VERB
ftr-468	580	2	strongly	strongly	ADV
ftr-468	580	3	suggests	suggest	VERB
ftr-468	580	4	the	the	DET
ftr-468	580	5	random	random	ADJ
ftr-468	580	6	twisting	twisting	NOUN
ftr-468	580	7	of	of	ADP
ftr-468	580	8	many	many	ADJ
ftr-468	580	9	parts	part	NOUN
ftr-468	580	10	....	....	PUNCT
ftr-468	581	1	knotty	knotty	PROPN
ftr-468	581	2	stresses	stress	VERB
ftr-468	581	3	intellectual	intellectual	ADJ
ftr-468	581	4	complexity	complexity	NOUN
ftr-468	581	5	leading	lead	VERB
ftr-468	581	6	to	to	ADP
ftr-468	581	7	difficulty	difficulty	NOUN
ftr-468	581	8	of	of	ADP
ftr-468	581	9	solution	solution	NOUN
ftr-468	581	10	or	or	CCONJ
ftr-468	581	11	comprehension	comprehension	NOUN
ftr-468	581	12	.	.	PUNCT
ftr-468	582	1	the	the	DET
ftr-468	582	2	american	american	PROPN
ftr-468	582	3	heritage	heritage	PROPN
ftr-468	582	4	college	college	PROPN
ftr-468	582	5	dictionary	dictionary	NOUN
ftr-468	582	6	285	285	NUM
ftr-468	582	7	(	(	PUNCT
ftr-468	582	8	3d	3d	NUM
ftr-468	582	9	ed	ed	NOUN
ftr-468	582	10	.	.	PROPN
ftr-468	582	11	1993	1993	NUM
ftr-468	582	12	)	)	PUNCT
ftr-468	582	13	.	.	PUNCT
ftr-468	583	1	69	69	NUM
ftr-468	583	2	.	.	PUNCT
ftr-468	584	1	see	see	VERB
ftr-468	584	2	eustice	eustice	NOUN
ftr-468	584	3	,	,	PUNCT
ftr-468	584	4	supra	supra	PROPN
ftr-468	584	5	note	note	PROPN
ftr-468	584	6	4	4	NUM
ftr-468	584	7	;	;	PUNCT
ftr-468	584	8	pollock	pollock	NOUN
ftr-468	584	9	,	,	PUNCT
ftr-468	584	10	supra	supra	PROPN
ftr-468	584	11	note	note	PROPN
ftr-468	584	12	4	4	NUM
ftr-468	584	13	;	;	PUNCT
ftr-468	584	14	roberts	roberts	PROPN
ftr-468	584	15	et	et	PROPN
ftr-468	584	16	al	al	PROPN
ftr-468	584	17	.	.	PROPN
ftr-468	584	18	,	,	PUNCT
ftr-468	584	19	supra	supra	PROPN
ftr-468	584	20	note	note	PROPN
ftr-468	584	21	4	4	NUM
ftr-468	584	22	;	;	PUNCT
ftr-468	584	23	sawyer	sawyer	NOUN
ftr-468	584	24	,	,	PUNCT
ftr-468	584	25	supra	supra	PROPN
ftr-468	584	26	note	note	PROPN
ftr-468	584	27	4	4	NUM
ftr-468	584	28	;	;	PUNCT
ftr-468	584	29	surrey	surrey	PROPN
ftr-468	584	30	,	,	PUNCT
ftr-468	584	31	supra	supra	PROPN
ftr-468	584	32	note	note	PROPN
ftr-468	584	33	4	4	NUM
ftr-468	584	34	;	;	PUNCT
ftr-468	584	35	white	white	ADJ
ftr-468	584	36	,	,	PUNCT
ftr-468	584	37	supra	supra	ADJ
ftr-468	584	38	note	note	NOUN
ftr-468	584	39	4	4	NUM
ftr-468	584	40	.	.	NOUN
ftr-468	584	41	70	70	NUM
ftr-468	584	42	.	.	PUNCT
ftr-468	585	1	the	the	DET
ftr-468	585	2	courts	court	NOUN
ftr-468	585	3	have	have	AUX
ftr-468	585	4	,	,	PUNCT
ftr-468	585	5	on	on	ADP
ftr-468	585	6	occasion	occasion	NOUN
ftr-468	585	7	,	,	PUNCT
ftr-468	585	8	noted	note	VERB
ftr-468	585	9	or	or	CCONJ
ftr-468	585	10	decried	decry	VERB
ftr-468	585	11	the	the	DET
ftr-468	585	12	complexity	complexity	NOUN
ftr-468	585	13	even	even	ADV
ftr-468	585	14	in	in	ADP
ftr-468	585	15	the	the	DET
ftr-468	585	16	provisions	provision	NOUN
ftr-468	585	17	relating	relate	VERB
ftr-468	585	18	to	to	ADP
ftr-468	585	19	tax	tax	NOUN
ftr-468	585	20	exempt	exempt	ADJ
ftr-468	585	21	organizations	organization	NOUN
ftr-468	585	22	.	.	PUNCT
ftr-468	586	1	see	see	VERB
ftr-468	586	2	bob	bob	PROPN
ftr-468	586	3	jones	jones	PROPN
ftr-468	586	4	university	university	PROPN
ftr-468	586	5	v.	v.	PROPN
ftr-468	586	6	united	united	PROPN
ftr-468	586	7	states	states	PROPN
ftr-468	586	8	,	,	PUNCT
ftr-468	586	9	461	461	NUM
ftr-468	586	10	u.s	u.s	PROPN
ftr-468	586	11	.	.	PROPN
ftr-468	586	12	574	574	NUM
ftr-468	586	13	,	,	PUNCT
ftr-468	586	14	596	596	NUM
ftr-468	586	15	-	-	SYM
ftr-468	586	16	99	99	NUM
ftr-468	586	17	(	(	PUNCT
ftr-468	586	18	1983	1983	NUM
ftr-468	586	19	)	)	PUNCT
ftr-468	586	20	;	;	PUNCT
ftr-468	586	21	windsor	windsor	PROPN
ftr-468	586	22	foundation	foundation	PROPN
ftr-468	586	23	v.	v.	PROPN
ftr-468	586	24	u.s	u.s	PROPN
ftr-468	586	25	.	.	PROPN
ftr-468	586	26	77	77	NUM
ftr-468	586	27	-	-	SYM
ftr-468	586	28	2	2	NUM
ftr-468	586	29	ustc	ustc	NOUN
ftr-468	586	30	(	(	PUNCT
ftr-468	586	31	cch	cch	PROPN
ftr-468	586	32	)	)	PUNCT
ftr-468	586	33	t	t	PROPN
ftr-468	586	34	9,709	9,709	NUM
ftr-468	586	35	(	(	PUNCT
ftr-468	586	36	e.d	e.d	PROPN
ftr-468	586	37	.	.	PROPN
ftr-468	586	38	vir	vir	PROPN
ftr-468	586	39	.	.	PUNCT
ftr-468	586	40	1977	1977	NUM
ftr-468	586	41	)	)	PUNCT
ftr-468	586	42	(	(	PUNCT
ftr-468	586	43	"	"	PUNCT
ftr-468	586	44	on	on	ADP
ftr-468	586	45	the	the	DET
ftr-468	586	46	basis	basis	NOUN
ftr-468	586	47	of	of	ADP
ftr-468	586	48	the	the	DET
ftr-468	586	49	congressional	congressional	ADJ
ftr-468	586	50	enactment	enactment	NOUN
ftr-468	586	51	,	,	PUNCT
ftr-468	586	52	26	26	NUM
ftr-468	586	53	u.s.c	u.s.c	ADJ
ftr-468	586	54	.	.	PUNCT
ftr-468	587	1	§	§	PROPN
ftr-468	587	2	501	501	NUM
ftr-468	587	3	,	,	PUNCT
ftr-468	587	4	et	et	PROPN
ftr-468	587	5	seq	seq	PROPN
ftr-468	587	6	.	.	PROPN
ftr-468	587	7	,	,	PUNCT
ftr-468	587	8	the	the	DET
ftr-468	587	9	internal	internal	ADJ
ftr-468	587	10	revenue	revenue	NOUN
ftr-468	587	11	service	service	NOUN
ftr-468	587	12	has	have	AUX
ftr-468	587	13	drafted	draft	VERB
ftr-468	587	14	fantastically	fantastically	ADV
ftr-468	587	15	intricate	intricate	ADJ
ftr-468	587	16	and	and	CCONJ
ftr-468	587	17	detailed	detailed	ADJ
ftr-468	587	18	regulations	regulation	NOUN
ftr-468	587	19	in	in	ADP
ftr-468	587	20	an	an	DET
ftr-468	587	21	attempt	attempt	NOUN
ftr-468	587	22	to	to	PART
ftr-468	587	23	thwart	thwart	VERB
ftr-468	587	24	the	the	DET
ftr-468	587	25	fantastically	fantastically	ADV
ftr-468	587	26	intricate	intricate	ADJ
ftr-468	587	27	and	and	CCONJ
ftr-468	587	28	detailed	detailed	ADJ
ftr-468	587	29	efforts	effort	NOUN
ftr-468	587	30	of	of	ADP
ftr-468	587	31	taxpayers	taxpayer	NOUN
ftr-468	587	32	to	to	PART
ftr-468	587	33	obtain	obtain	VERB
ftr-468	587	34	private	private	ADJ
ftr-468	587	35	benefits	benefit	NOUN
ftr-468	587	36	from	from	ADP
ftr-468	587	37	foundations	foundation	NOUN
ftr-468	587	38	while	while	SCONJ
ftr-468	587	39	avoiding	avoid	VERB
ftr-468	587	40	the	the	DET
ftr-468	587	41	imposition	imposition	NOUN
ftr-468	587	42	of	of	ADP
ftr-468	587	43	taxes	taxis	NOUN
ftr-468	587	44	.	.	PUNCT
ftr-468	588	1	"	"	PUNCT
ftr-468	588	2	)	)	PUNCT
ftr-468	588	3	.	.	PUNCT
ftr-468	589	1	for	for	ADP
ftr-468	589	2	a	a	DET
ftr-468	589	3	compilation	compilation	NOUN
ftr-468	589	4	of	of	ADP
ftr-468	589	5	judicial	judicial	ADJ
ftr-468	589	6	statements	statement	NOUN
ftr-468	589	7	concerning	concern	VERB
ftr-468	589	8	the	the	DET
ftr-468	589	9	code	code	NOUN
ftr-468	589	10	's	's	PART
ftr-468	589	11	complexity	complexity	NOUN
ftr-468	589	12	see	see	NOUN
ftr-468	589	13	,	,	PUNCT
ftr-468	589	14	katz	katz	PROPN
ftr-468	589	15	,	,	PUNCT
ftr-468	589	16	supra	supra	PROPN
ftr-468	589	17	note	note	NOUN
ftr-468	589	18	4	4	NUM
ftr-468	589	19	.	.	NOUN
ftr-468	589	20	71	71	NUM
ftr-468	589	21	.	.	PUNCT
ftr-468	590	1	roberts	roberts	PROPN
ftr-468	590	2	et	et	PROPN
ftr-468	590	3	al	al	PROPN
ftr-468	590	4	.	.	PROPN
ftr-468	590	5	,	,	PUNCT
ftr-468	590	6	supra	supra	PROPN
ftr-468	590	7	note	note	NOUN
ftr-468	590	8	4	4	NUM
ftr-468	590	9	,	,	PUNCT
ftr-468	590	10	at	at	ADP
ftr-468	590	11	327	327	NUM
ftr-468	590	12	.	.	PUNCT
ftr-468	591	1	72	72	NUM
ftr-468	591	2	.	.	PUNCT
ftr-468	592	1	one	one	NUM
ftr-468	592	2	commentator	commentator	NOUN
ftr-468	592	3	notes	note	VERB
ftr-468	592	4	that	that	SCONJ
ftr-468	592	5	the	the	DET
ftr-468	592	6	code	code	NOUN
ftr-468	592	7	and	and	CCONJ
ftr-468	592	8	regulations	regulation	NOUN
ftr-468	592	9	consisted	consist	VERB
ftr-468	592	10	of	of	ADP
ftr-468	592	11	a	a	DET
ftr-468	592	12	single	single	ADJ
ftr-468	592	13	volume	volume	NOUN
ftr-468	592	14	of	of	ADP
ftr-468	592	15	approximately	approximately	ADV
ftr-468	592	16	400	400	NUM
ftr-468	592	17	pages	page	NOUN
ftr-468	592	18	in	in	ADP
ftr-468	592	19	1913	1913	NUM
ftr-468	592	20	,	,	PUNCT
ftr-468	592	21	but	but	CCONJ
ftr-468	592	22	,	,	PUNCT
ftr-468	592	23	by	by	ADP
ftr-468	592	24	1994	1994	NUM
ftr-468	592	25	,	,	PUNCT
ftr-468	592	26	the	the	DET
ftr-468	592	27	code	code	NOUN
ftr-468	592	28	and	and	CCONJ
ftr-468	592	29	regulations	regulation	NOUN
ftr-468	592	30	took	take	VERB
ftr-468	592	31	up	up	ADP
ftr-468	592	32	eight	eight	NUM
ftr-468	592	33	volumes	volume	NOUN
ftr-468	592	34	and	and	CCONJ
ftr-468	592	35	consisted	consist	VERB
ftr-468	592	36	of	of	ADP
ftr-468	592	37	more	more	ADJ
ftr-468	592	38	than	than	ADP
ftr-468	592	39	36,000	36,000	NUM
ftr-468	592	40	pages	page	NOUN
ftr-468	592	41	.	.	PUNCT
ftr-468	593	1	pollock	pollock	NOUN
ftr-468	593	2	,	,	PUNCT
ftr-468	593	3	supra	supra	PROPN
ftr-468	593	4	note	note	NOUN
ftr-468	593	5	4	4	NUM
ftr-468	593	6	,	,	PUNCT
ftr-468	593	7	at	at	ADP
ftr-468	593	8	320	320	NUM
ftr-468	593	9	n.3	n.3	NOUN
ftr-468	593	10	.	.	PUNCT
ftr-468	594	1	[	[	X
ftr-468	594	2	vol	vol	NOUN
ftr-468	594	3	.	.	PUNCT
ftr-468	594	4	3:9	3:9	NUM
ftr-468	594	5	creating	create	VERB
ftr-468	594	6	complex	complex	ADJ
ftr-468	594	7	monsters	monster	NOUN
ftr-468	594	8	which	which	PRON
ftr-468	594	9	in	in	ADP
ftr-468	594	10	real	real	ADJ
ftr-468	594	11	terms	term	NOUN
ftr-468	594	12	translates	translate	VERB
ftr-468	594	13	into	into	ADP
ftr-468	594	14	delay	delay	NOUN
ftr-468	594	15	and	and	CCONJ
ftr-468	594	16	expense	expense	NOUN
ftr-468	594	17	as	as	SCONJ
ftr-468	594	18	practitioners	practitioner	NOUN
ftr-468	594	19	are	be	AUX
ftr-468	594	20	forced	force	VERB
ftr-468	594	21	to	to	PART
ftr-468	594	22	consider	consider	VERB
ftr-468	594	23	and	and	CCONJ
ftr-468	594	24	then	then	ADV
ftr-468	594	25	apply	apply	VERB
ftr-468	594	26	or	or	CCONJ
ftr-468	594	27	discard	discard	ADJ
ftr-468	594	28	,	,	PUNCT
ftr-468	594	29	as	as	SCONJ
ftr-468	594	30	the	the	DET
ftr-468	594	31	case	case	NOUN
ftr-468	594	32	may	may	AUX
ftr-468	594	33	be	be	AUX
ftr-468	594	34	,	,	PUNCT
ftr-468	594	35	the	the	DET
ftr-468	594	36	many	many	ADJ
ftr-468	594	37	different	different	ADJ
ftr-468	594	38	cross	cross	ADJ
ftr-468	594	39	-	-	ADJ
ftr-468	594	40	referenced	referenced	ADJ
ftr-468	594	41	provisions	provision	NOUN
ftr-468	594	42	which	which	PRON
ftr-468	594	43	may	may	AUX
ftr-468	594	44	be	be	AUX
ftr-468	594	45	relevant	relevant	ADJ
ftr-468	594	46	to	to	ADP
ftr-468	594	47	a	a	DET
ftr-468	594	48	transaction	transaction	NOUN
ftr-468	594	49	.	.	PUNCT
ftr-468	595	1	second	second	ADJ
ftr-468	595	2	,	,	PUNCT
ftr-468	595	3	complexity	complexity	NOUN
ftr-468	595	4	is	be	AUX
ftr-468	595	5	manifested	manifest	VERB
ftr-468	595	6	in	in	ADP
ftr-468	595	7	the	the	DET
ftr-468	595	8	inability	inability	NOUN
ftr-468	595	9	to	to	PART
ftr-468	595	10	achieve	achieve	VERB
ftr-468	595	11	a	a	DET
ftr-468	595	12	reasonably	reasonably	ADV
ftr-468	595	13	certain	certain	ADJ
ftr-468	595	14	conclusion	conclusion	NOUN
ftr-468	595	15	except	except	SCONJ
ftr-468	595	16	after	after	ADP
ftr-468	595	17	an	an	DET
ftr-468	595	18	inordinate	inordinate	ADJ
ftr-468	595	19	expenditure	expenditure	NOUN
ftr-468	595	20	of	of	ADP
ftr-468	595	21	time	time	NOUN
ftr-468	595	22	and	and	CCONJ
ftr-468	595	23	money	money	NOUN
ftr-468	595	24	.	.	PUNCT
ftr-468	595	25	"	"	PUNCT
ftr-468	596	1	this	this	DET
ftr-468	596	2	type	type	NOUN
ftr-468	596	3	of	of	ADP
ftr-468	596	4	complexity	complexity	NOUN
ftr-468	596	5	can	can	AUX
ftr-468	596	6	be	be	AUX
ftr-468	596	7	summarized	summarize	VERB
ftr-468	596	8	as	as	ADP
ftr-468	596	9	an	an	DET
ftr-468	596	10	inability	inability	NOUN
ftr-468	596	11	to	to	PART
ftr-468	596	12	afford	afford	VERB
ftr-468	596	13	the	the	DET
ftr-468	596	14	law	law	NOUN
ftr-468	596	15	.	.	PUNCT
ftr-468	597	1	being	be	AUX
ftr-468	597	2	unable	unable	ADJ
ftr-468	597	3	to	to	PART
ftr-468	597	4	afford	afford	VERB
ftr-468	597	5	knowledge	knowledge	NOUN
ftr-468	597	6	of	of	ADP
ftr-468	597	7	the	the	DET
ftr-468	597	8	law	law	NOUN
ftr-468	597	9	is	be	AUX
ftr-468	597	10	too	too	ADV
ftr-468	597	11	often	often	ADV
ftr-468	597	12	the	the	DET
ftr-468	597	13	case	case	NOUN
ftr-468	597	14	with	with	ADP
ftr-468	597	15	provisions	provision	NOUN
ftr-468	597	16	which	which	PRON
ftr-468	597	17	are	be	AUX
ftr-468	597	18	intended	intend	VERB
ftr-468	597	19	to	to	PART
ftr-468	597	20	narrow	narrow	VERB
ftr-468	597	21	the	the	DET
ftr-468	597	22	path	path	NOUN
ftr-468	597	23	to	to	ADP
ftr-468	597	24	a	a	DET
ftr-468	597	25	desirable	desirable	ADJ
ftr-468	597	26	result	result	NOUN
ftr-468	597	27	,	,	PUNCT
ftr-468	597	28	i.e.	i.e.	X
ftr-468	597	29	,	,	PUNCT
ftr-468	597	30	anti	anti	ADJ
ftr-468	597	31	-	-	ADJ
ftr-468	597	32	abuse	abuse	ADJ
ftr-468	597	33	provisions	provision	NOUN
ftr-468	597	34	.	.	PUNCT
ftr-468	598	1	74	74	NUM
ftr-468	598	2	third	third	ADJ
ftr-468	598	3	,	,	PUNCT
ftr-468	598	4	a	a	DET
ftr-468	598	5	conclusion	conclusion	NOUN
ftr-468	598	6	might	might	AUX
ftr-468	598	7	be	be	AUX
ftr-468	598	8	knowable	knowable	ADJ
ftr-468	598	9	with	with	ADP
ftr-468	598	10	or	or	CCONJ
ftr-468	598	11	without	without	ADP
ftr-468	598	12	much	much	ADJ
ftr-468	598	13	time	time	NOUN
ftr-468	598	14	or	or	CCONJ
ftr-468	598	15	effort	effort	NOUN
ftr-468	598	16	,	,	PUNCT
ftr-468	598	17	but	but	CCONJ
ftr-468	598	18	implementation	implementation	NOUN
ftr-468	598	19	may	may	AUX
ftr-468	598	20	require	require	VERB
ftr-468	598	21	an	an	DET
ftr-468	598	22	inordinate	inordinate	ADJ
ftr-468	598	23	amount	amount	NOUN
ftr-468	598	24	of	of	ADP
ftr-468	598	25	time	time	NOUN
ftr-468	598	26	and	and	CCONJ
ftr-468	598	27	money	money	NOUN
ftr-468	598	28	,	,	PUNCT
ftr-468	598	29	or	or	CCONJ
ftr-468	598	30	an	an	DET
ftr-468	598	31	inordinate	inordinate	ADJ
ftr-468	598	32	change	change	NOUN
ftr-468	598	33	in	in	ADP
ftr-468	598	34	operating	operating	NOUN
ftr-468	598	35	practices	practice	NOUN
ftr-468	598	36	.	.	PUNCT
ftr-468	599	1	in	in	ADP
ftr-468	599	2	other	other	ADJ
ftr-468	599	3	words	word	NOUN
ftr-468	599	4	,	,	PUNCT
ftr-468	599	5	the	the	DET
ftr-468	599	6	tax	tax	NOUN
ftr-468	599	7	rule	rule	NOUN
ftr-468	599	8	might	might	AUX
ftr-468	599	9	be	be	AUX
ftr-468	599	10	easily	easily	ADV
ftr-468	599	11	found	find	VERB
ftr-468	599	12	and	and	CCONJ
ftr-468	599	13	stated	state	VERB
ftr-468	599	14	,	,	PUNCT
ftr-468	599	15	but	but	CCONJ
ftr-468	599	16	its	its	PRON
ftr-468	599	17	substance	substance	NOUN
ftr-468	599	18	requires	require	VERB
ftr-468	599	19	involved	involve	VERB
ftr-468	599	20	or	or	CCONJ
ftr-468	599	21	detailed	detailed	ADJ
ftr-468	599	22	changes	change	NOUN
ftr-468	599	23	in	in	ADP
ftr-468	599	24	operating	operating	NOUN
ftr-468	599	25	practice	practice	NOUN
ftr-468	599	26	,	,	PUNCT
ftr-468	599	27	which	which	PRON
ftr-468	599	28	would	would	AUX
ftr-468	599	29	otherwise	otherwise	ADV
ftr-468	599	30	not	not	PART
ftr-468	599	31	be	be	AUX
ftr-468	599	32	undertaken	undertake	VERB
ftr-468	599	33	.	.	PUNCT
ftr-468	600	1	this	this	DET
ftr-468	600	2	type	type	NOUN
ftr-468	600	3	of	of	ADP
ftr-468	600	4	complexity	complexity	NOUN
ftr-468	600	5	is	be	AUX
ftr-468	600	6	best	well	ADV
ftr-468	600	7	described	describe	VERB
ftr-468	600	8	as	as	ADP
ftr-468	600	9	"	"	PUNCT
ftr-468	600	10	transactional	transactional	ADJ
ftr-468	600	11	complexity	complexity	NOUN
ftr-468	600	12	"	"	PUNCT
ftr-468	600	13	because	because	SCONJ
ftr-468	600	14	the	the	DET
ftr-468	600	15	tax	tax	NOUN
ftr-468	600	16	rule	rule	NOUN
ftr-468	600	17	is	be	AUX
ftr-468	600	18	easy	easy	ADJ
ftr-468	600	19	enough	enough	ADV
ftr-468	600	20	to	to	PART
ftr-468	600	21	determine	determine	VERB
ftr-468	600	22	but	but	CCONJ
ftr-468	600	23	difficult	difficult	ADJ
ftr-468	600	24	to	to	PART
ftr-468	600	25	implement	implement	VERB
ftr-468	600	26	.	.	PUNCT
ftr-468	600	27	"	"	PUNCT
ftr-468	601	1	each	each	PRON
ftr-468	601	2	of	of	ADP
ftr-468	601	3	the	the	DET
ftr-468	601	4	three	three	NUM
ftr-468	601	5	types	type	NOUN
ftr-468	601	6	of	of	ADP
ftr-468	601	7	complexity	complexity	NOUN
ftr-468	601	8	,	,	PUNCT
ftr-468	601	9	but	but	CCONJ
ftr-468	601	10	the	the	DET
ftr-468	601	11	third	third	ADJ
ftr-468	601	12	most	most	ADJ
ftr-468	601	13	of	of	ADP
ftr-468	601	14	all	all	PRON
ftr-468	601	15	,	,	PUNCT
ftr-468	601	16	violate	violate	VERB
ftr-468	601	17	the	the	DET
ftr-468	601	18	accepted	accept	VERB
ftr-468	601	19	notion	notion	NOUN
ftr-468	601	20	that	that	SCONJ
ftr-468	601	21	tax	tax	NOUN
ftr-468	601	22	rules	rule	NOUN
ftr-468	601	23	should	should	AUX
ftr-468	601	24	be	be	AUX
ftr-468	601	25	neutral	neutral	ADJ
ftr-468	601	26	and	and	CCONJ
ftr-468	601	27	"	"	PUNCT
ftr-468	601	28	not	not	PART
ftr-468	601	29	distort	distort	VERB
ftr-468	601	30	the	the	DET
ftr-468	601	31	economy	economy	NOUN
ftr-468	601	32	or	or	CCONJ
ftr-468	601	33	the	the	DET
ftr-468	601	34	efforts	effort	NOUN
ftr-468	601	35	"	"	PUNCT
ftr-468	601	36	of	of	ADP
ftr-468	601	37	those	those	PRON
ftr-468	601	38	subject	subject	ADJ
ftr-468	601	39	to	to	ADP
ftr-468	601	40	the	the	DET
ftr-468	601	41	rules.76	rules.76	NOUN
ftr-468	601	42	thus	thus	ADV
ftr-468	601	43	,	,	PUNCT
ftr-468	601	44	in	in	ADP
ftr-468	601	45	all	all	DET
ftr-468	601	46	respects	respect	NOUN
ftr-468	601	47	and	and	CCONJ
ftr-468	601	48	however	however	ADV
ftr-468	601	49	crude	crude	ADJ
ftr-468	601	50	it	it	PRON
ftr-468	601	51	may	may	AUX
ftr-468	601	52	sound	sound	VERB
ftr-468	601	53	,	,	PUNCT
ftr-468	601	54	complexity	complexity	NOUN
ftr-468	601	55	is	be	AUX
ftr-468	601	56	defined	define	VERB
ftr-468	601	57	by	by	ADP
ftr-468	601	58	reference	reference	NOUN
ftr-468	601	59	to	to	ADP
ftr-468	601	60	time	time	NOUN
ftr-468	601	61	and	and	CCONJ
ftr-468	601	62	money	money	NOUN
ftr-468	601	63	.	.	PUNCT
ftr-468	602	1	too	too	ADV
ftr-468	602	2	much	much	ADJ
ftr-468	602	3	time	time	NOUN
ftr-468	602	4	and	and	CCONJ
ftr-468	602	5	too	too	ADV
ftr-468	602	6	much	much	ADJ
ftr-468	602	7	money	money	NOUN
ftr-468	602	8	must	must	AUX
ftr-468	602	9	be	be	AUX
ftr-468	602	10	diverted	divert	VERB
ftr-468	602	11	to	to	ADP
ftr-468	602	12	tax	tax	NOUN
ftr-468	602	13	compliance	compliance	NOUN
ftr-468	602	14	and	and	CCONJ
ftr-468	602	15	away	away	ADV
ftr-468	602	16	from	from	ADP
ftr-468	602	17	the	the	DET
ftr-468	602	18	purpose	purpose	NOUN
ftr-468	602	19	of	of	ADP
ftr-468	602	20	the	the	DET
ftr-468	602	21	taxpayer	taxpayer	NOUN
ftr-468	602	22	's	's	PART
ftr-468	602	23	principle	principle	ADJ
ftr-468	602	24	endeavors	endeavor	NOUN
ftr-468	602	25	.	.	PUNCT
ftr-468	603	1	congress	congress	PROPN
ftr-468	603	2	is	be	AUX
ftr-468	603	3	foremost	foremost	ADV
ftr-468	603	4	amongst	amongst	ADP
ftr-468	603	5	the	the	DET
ftr-468	603	6	list	list	NOUN
ftr-468	603	7	of	of	ADP
ftr-468	603	8	usual	usual	ADJ
ftr-468	603	9	suspects	suspect	NOUN
ftr-468	603	10	responsible	responsible	ADJ
ftr-468	603	11	for	for	ADP
ftr-468	603	12	tax	tax	NOUN
ftr-468	603	13	complexity.77	complexity.77	VERB
ftr-468	603	14	it	it	PRON
ftr-468	603	15	is	be	AUX
ftr-468	603	16	faulted	fault	VERB
ftr-468	603	17	for	for	ADP
ftr-468	603	18	several	several	ADJ
ftr-468	603	19	reasons	reason	NOUN
ftr-468	603	20	,	,	PUNCT
ftr-468	603	21	including	include	VERB
ftr-468	603	22	the	the	DET
ftr-468	603	23	apparently	apparently	ADV
ftr-468	603	24	opposite	opposite	ADJ
ftr-468	603	25	assertions	assertion	NOUN
ftr-468	603	26	that	that	SCONJ
ftr-468	603	27	statutes	statute	NOUN
ftr-468	603	28	are	be	AUX
ftr-468	603	29	written	write	VERB
ftr-468	603	30	much	much	ADV
ftr-468	603	31	too	too	ADV
ftr-468	603	32	ambiguously78	ambiguously78	NOUN
ftr-468	603	33	and	and	CCONJ
ftr-468	603	34	with	with	ADP
ftr-468	603	35	too	too	ADV
ftr-468	603	36	much	much	ADJ
ftr-468	603	37	detail	detail	NOUN
ftr-468	603	38	and	and	CCONJ
ftr-468	603	39	specificity.79	specificity.79	VERB
ftr-468	603	40	this	this	DET
ftr-468	603	41	criticism	criticism	NOUN
ftr-468	603	42	might	might	AUX
ftr-468	603	43	be	be	AUX
ftr-468	603	44	reconciled	reconcile	VERB
ftr-468	603	45	by	by	ADP
ftr-468	603	46	73	73	NUM
ftr-468	603	47	.	.	PUNCT
ftr-468	604	1	roberts	roberts	PROPN
ftr-468	604	2	et	et	PROPN
ftr-468	604	3	al	al	PROPN
ftr-468	604	4	.	.	PROPN
ftr-468	604	5	,	,	PUNCT
ftr-468	604	6	supra	supra	PROPN
ftr-468	604	7	note	note	NOUN
ftr-468	604	8	4	4	NUM
ftr-468	604	9	,	,	PUNCT
ftr-468	604	10	at	at	ADP
ftr-468	604	11	327	327	NUM
ftr-468	604	12	.	.	PUNCT
ftr-468	605	1	74	74	NUM
ftr-468	605	2	.	.	PUNCT
ftr-468	606	1	see	see	VERB
ftr-468	606	2	,	,	PUNCT
ftr-468	606	3	e.g.	e.g.	ADV
ftr-468	606	4	,	,	PUNCT
ftr-468	606	5	irc	irc	PROPN
ftr-468	606	6	§	§	PROPN
ftr-468	606	7	§	§	PROPN
ftr-468	606	8	469	469	NUM
ftr-468	606	9	,	,	PUNCT
ftr-468	606	10	1272	1272	NUM
ftr-468	606	11	-	-	SYM
ftr-468	606	12	1275	1275	NUM
ftr-468	606	13	,	,	PUNCT
ftr-468	606	14	7872	7872	NUM
ftr-468	606	15	.	.	PUNCT
ftr-468	607	1	75	75	NUM
ftr-468	607	2	.	.	PUNCT
ftr-468	608	1	charles	charles	PROPN
ftr-468	608	2	e.	e.	PROPN
ftr-468	608	3	mclure	mclure	PROPN
ftr-468	608	4	,	,	PUNCT
ftr-468	608	5	jr	jr	PROPN
ftr-468	608	6	.	.	PROPN
ftr-468	608	7	,	,	PUNCT
ftr-468	608	8	the	the	DET
ftr-468	608	9	budget	budget	NOUN
ftr-468	608	10	process	process	NOUN
ftr-468	608	11	and	and	CCONJ
ftr-468	608	12	tax	tax	NOUN
ftr-468	608	13	simplification	simplification	NOUN
ftr-468	608	14	/	/	SYM
ftr-468	608	15	complication	complication	NOUN
ftr-468	608	16	,	,	PUNCT
ftr-468	608	17	45	45	NUM
ftr-468	608	18	tax	tax	NOUN
ftr-468	608	19	l.	l.	PROPN
ftr-468	608	20	rev	rev	PROPN
ftr-468	608	21	.	.	PROPN
ftr-468	608	22	25	25	NUM
ftr-468	608	23	,	,	PUNCT
ftr-468	608	24	46	46	NUM
ftr-468	608	25	(	(	PUNCT
ftr-468	608	26	1989	1989	NUM
ftr-468	608	27	)	)	PUNCT
ftr-468	608	28	(	(	PUNCT
ftr-468	608	29	"	"	PUNCT
ftr-468	608	30	for	for	ADP
ftr-468	608	31	one	one	NUM
ftr-468	608	32	thing	thing	NOUN
ftr-468	608	33	,	,	PUNCT
ftr-468	608	34	factoring	factor	VERB
ftr-468	608	35	tax	tax	NOUN
ftr-468	608	36	considerations	consideration	NOUN
ftr-468	608	37	into	into	ADP
ftr-468	608	38	business	business	NOUN
ftr-468	608	39	decisions	decision	NOUN
ftr-468	608	40	can	can	AUX
ftr-468	608	41	be	be	AUX
ftr-468	608	42	expected	expect	VERB
ftr-468	608	43	to	to	PART
ftr-468	608	44	complicate	complicate	VERB
ftr-468	608	45	decision	decision	NOUN
ftr-468	608	46	making	making	NOUN
ftr-468	608	47	,	,	PUNCT
ftr-468	608	48	creating	create	VERB
ftr-468	608	49	transactional	transactional	ADJ
ftr-468	608	50	complexity	complexity	NOUN
ftr-468	608	51	.	.	PUNCT
ftr-468	609	1	"	"	PUNCT
ftr-468	609	2	)	)	PUNCT
ftr-468	609	3	.	.	PUNCT
ftr-468	610	1	76	76	NUM
ftr-468	610	2	.	.	PUNCT
ftr-468	610	3	eustice	eustice	NOUN
ftr-468	610	4	,	,	PUNCT
ftr-468	610	5	supra	supra	PROPN
ftr-468	610	6	note	note	NOUN
ftr-468	610	7	4	4	NUM
ftr-468	610	8	,	,	PUNCT
ftr-468	610	9	at	at	ADP
ftr-468	610	10	10	10	NUM
ftr-468	610	11	.	.	PUNCT
ftr-468	611	1	77	77	NUM
ftr-468	611	2	.	.	PUNCT
ftr-468	612	1	i	i	PRON
ftr-468	612	2	d.	d.	PROPN
ftr-468	612	3	at	at	ADP
ftr-468	612	4	13	13	NUM
ftr-468	612	5	.	.	PUNCT
ftr-468	613	1	78	78	NUM
ftr-468	613	2	.	.	PUNCT
ftr-468	614	1	pollock	pollock	NOUN
ftr-468	614	2	,	,	PUNCT
ftr-468	614	3	supra	supra	PROPN
ftr-468	614	4	note	note	NOUN
ftr-468	614	5	4	4	NUM
ftr-468	614	6	,	,	PUNCT
ftr-468	614	7	at	at	ADP
ftr-468	614	8	339	339	NUM
ftr-468	614	9	(	(	PUNCT
ftr-468	614	10	discussing	discuss	VERB
ftr-468	614	11	vague	vague	ADJ
ftr-468	614	12	and	and	CCONJ
ftr-468	614	13	overly	overly	ADV
ftr-468	614	14	-	-	PUNCT
ftr-468	614	15	broad	broad	ADJ
ftr-468	614	16	language	language	NOUN
ftr-468	614	17	)	)	PUNCT
ftr-468	614	18	.	.	PUNCT
ftr-468	615	1	79	79	NUM
ftr-468	615	2	.	.	PUNCT
ftr-468	615	3	eustice	eustice	NOUN
ftr-468	615	4	,	,	PUNCT
ftr-468	615	5	supra	supra	PROPN
ftr-468	615	6	note	note	NOUN
ftr-468	615	7	4	4	NUM
ftr-468	615	8	,	,	PUNCT
ftr-468	615	9	at	at	ADP
ftr-468	615	10	10	10	NUM
ftr-468	615	11	(	(	PUNCT
ftr-468	615	12	"	"	PUNCT
ftr-468	615	13	but	but	CCONJ
ftr-468	615	14	surely	surely	ADV
ftr-468	615	15	the	the	DET
ftr-468	615	16	charitable	charitable	ADJ
ftr-468	615	17	deduction	deduction	NOUN
ftr-468	615	18	section	section	NOUN
ftr-468	615	19	,	,	PUNCT
ftr-468	615	20	a	a	DET
ftr-468	615	21	provision	provision	NOUN
ftr-468	615	22	commonly	commonly	ADV
ftr-468	615	23	used	use	VERB
ftr-468	615	24	by	by	ADP
ftr-468	615	25	taxpayers	taxpayer	NOUN
ftr-468	615	26	with	with	ADP
ftr-468	615	27	widely	widely	ADV
ftr-468	615	28	varying	vary	VERB
ftr-468	615	29	levels	level	NOUN
ftr-468	615	30	of	of	ADP
ftr-468	615	31	expertise	expertise	NOUN
ftr-468	615	32	in	in	ADP
ftr-468	615	33	statutory	statutory	ADJ
ftr-468	615	34	analysis	analysis	NOUN
ftr-468	615	35	,	,	PUNCT
ftr-468	615	36	is	be	AUX
ftr-468	615	37	not	not	PART
ftr-468	615	38	worthy	worthy	ADJ
ftr-468	615	39	of	of	ADP
ftr-468	615	40	a	a	DET
ftr-468	615	41	13	13	NUM
ftr-468	615	42	-	-	PUNCT
ftr-468	615	43	page	page	NOUN
ftr-468	615	44	provision	provision	NOUN
ftr-468	615	45	in	in	ADP
ftr-468	615	46	the	the	DET
ftr-468	615	47	code	code	NOUN
ftr-468	615	48	,	,	PUNCT
ftr-468	615	49	but	but	CCONJ
ftr-468	615	50	there	there	PRON
ftr-468	615	51	it	it	PRON
ftr-468	615	52	is	be	AUX
ftr-468	615	53	.	.	PUNCT
ftr-468	615	54	"	"	PUNCT
ftr-468	615	55	):	):	PUNCT
ftr-468	615	56	see	see	VERB
ftr-468	615	57	also	also	ADV
ftr-468	615	58	dunn	dunn	PROPN
ftr-468	615	59	,	,	PUNCT
ftr-468	615	60	supra	supra	PROPN
ftr-468	615	61	note	note	PROPN
ftr-468	615	62	6	6	NUM
ftr-468	615	63	,	,	PUNCT
ftr-468	615	64	at	at	ADP
ftr-468	615	65	321	321	NUM
ftr-468	615	66	.	.	PUNCT
ftr-468	616	1	dunn	dunn	PROPN
ftr-468	616	2	states	state	VERB
ftr-468	616	3	:	:	PUNCT
ftr-468	617	1	[	[	X
ftr-468	617	2	a	a	X
ftr-468	617	3	]	]	X
ftr-468	617	4	full	full	ADJ
ftr-468	617	5	and	and	CCONJ
ftr-468	617	6	detailed	detailed	ADJ
ftr-468	617	7	legislative	legislative	ADJ
ftr-468	617	8	solution	solution	NOUN
ftr-468	617	9	is	be	AUX
ftr-468	617	10	not	not	PART
ftr-468	617	11	only	only	ADV
ftr-468	617	12	enormously	enormously	ADV
ftr-468	617	13	complicating	complicate	VERB
ftr-468	617	14	,	,	PUNCT
ftr-468	617	15	but	but	CCONJ
ftr-468	617	16	it	it	PRON
ftr-468	617	17	allows	allow	VERB
ftr-468	617	18	taxpayers	taxpayer	NOUN
ftr-468	617	19	to	to	PART
ftr-468	617	20	develop	develop	VERB
ftr-468	617	21	schemes	scheme	NOUN
ftr-468	617	22	and	and	CCONJ
ftr-468	617	23	plans	plan	NOUN
ftr-468	617	24	to	to	PART
ftr-468	617	25	avoid	avoid	VERB
ftr-468	617	26	the	the	DET
ftr-468	617	27	legislative	legislative	ADJ
ftr-468	617	28	purpose	purpose	NOUN
ftr-468	617	29	when	when	SCONJ
ftr-468	617	30	that	that	DET
ftr-468	617	31	purpose	purpose	NOUN
ftr-468	617	32	is	be	AUX
ftr-468	617	33	set	set	VERB
ftr-468	617	34	forth	forth	ADV
ftr-468	617	35	in	in	ADP
ftr-468	617	36	precise	precise	ADJ
ftr-468	617	37	and	and	CCONJ
ftr-468	617	38	detailed	detailed	ADJ
ftr-468	617	39	statutory	statutory	ADJ
ftr-468	617	40	language	language	NOUN
ftr-468	617	41	.	.	PUNCT
ftr-468	618	1	this	this	PRON
ftr-468	618	2	,	,	PUNCT
ftr-468	618	3	in	in	ADP
ftr-468	618	4	turn	turn	NOUN
ftr-468	618	5	,	,	PUNCT
ftr-468	618	6	as	as	SCONJ
ftr-468	618	7	noted	note	VERB
ftr-468	618	8	above	above	ADV
ftr-468	618	9	,	,	PUNCT
ftr-468	618	10	leads	lead	VERB
ftr-468	618	11	to	to	ADP
ftr-468	618	12	further	further	ADJ
ftr-468	618	13	legislative	legislative	ADJ
ftr-468	618	14	responses	response	NOUN
ftr-468	618	15	....	....	PUNCT
ftr-468	619	1	because	because	SCONJ
ftr-468	619	2	such	such	ADJ
ftr-468	619	3	legislation	legislation	NOUN
ftr-468	619	4	is	be	AUX
ftr-468	619	5	necessarily	necessarily	ADV
ftr-468	619	6	complicated	complicated	ADJ
ftr-468	619	7	and	and	CCONJ
ftr-468	619	8	detailed	detailed	ADJ
ftr-468	619	9	,	,	PUNCT
ftr-468	619	10	it	it	PRON
ftr-468	619	11	is	be	AUX
ftr-468	619	12	normally	normally	ADV
ftr-468	619	13	very	very	ADV
ftr-468	619	14	difficult	difficult	ADJ
ftr-468	619	15	for	for	ADP
ftr-468	619	16	taxpayers	taxpayer	NOUN
ftr-468	619	17	,	,	PUNCT
ftr-468	619	18	their	their	PRON
ftr-468	619	19	advisors	advisor	NOUN
ftr-468	619	20	19971	19971	NUM
ftr-468	619	21	florida	florida	PROPN
ftr-468	619	22	tax	tax	NOUN
ftr-468	619	23	review	review	NOUN
ftr-468	619	24	the	the	DET
ftr-468	619	25	notion	notion	NOUN
ftr-468	619	26	that	that	SCONJ
ftr-468	619	27	it	it	PRON
ftr-468	619	28	ought	ought	AUX
ftr-468	619	29	to	to	PART
ftr-468	619	30	be	be	AUX
ftr-468	619	31	possible	possible	ADJ
ftr-468	619	32	to	to	PART
ftr-468	619	33	draft	draft	VERB
ftr-468	619	34	a	a	DET
ftr-468	619	35	statute	statute	NOUN
ftr-468	619	36	in	in	ADP
ftr-468	619	37	broad	broad	ADJ
ftr-468	619	38	general	general	ADJ
ftr-468	619	39	terms	term	NOUN
ftr-468	619	40	and	and	CCONJ
ftr-468	619	41	still	still	ADV
ftr-468	619	42	adequately	adequately	ADV
ftr-468	619	43	identify	identify	VERB
ftr-468	619	44	the	the	DET
ftr-468	619	45	consequences	consequence	NOUN
ftr-468	619	46	of	of	ADP
ftr-468	619	47	a	a	DET
ftr-468	619	48	particular	particular	ADJ
ftr-468	619	49	transaction	transaction	NOUN
ftr-468	619	50	,	,	PUNCT
ftr-468	619	51	or	or	CCONJ
ftr-468	619	52	favored	favor	VERB
ftr-468	619	53	/	/	SYM
ftr-468	619	54	disfavored	disfavor	VERB
ftr-468	619	55	transactions	transaction	NOUN
ftr-468	619	56	,	,	PUNCT
ftr-468	619	57	without	without	ADP
ftr-468	619	58	including	include	VERB
ftr-468	619	59	the	the	DET
ftr-468	619	60	degree	degree	NOUN
ftr-468	619	61	of	of	ADP
ftr-468	619	62	specificity	specificity	NOUN
ftr-468	619	63	which	which	PRON
ftr-468	619	64	gives	give	VERB
ftr-468	619	65	the	the	DET
ftr-468	619	66	code	code	NOUN
ftr-468	619	67	its	its	PRON
ftr-468	619	68	impenetrability.8	impenetrability.8	NOUN
ftr-468	619	69	"	"	PUNCT
ftr-468	619	70	the	the	DET
ftr-468	619	71	use	use	NOUN
ftr-468	619	72	of	of	ADP
ftr-468	619	73	overly	overly	ADV
ftr-468	619	74	specific	specific	ADJ
ftr-468	619	75	language	language	NOUN
ftr-468	619	76	merely	merely	ADV
ftr-468	619	77	expresses	express	VERB
ftr-468	619	78	a	a	DET
ftr-468	619	79	lack	lack	NOUN
ftr-468	619	80	of	of	ADP
ftr-468	619	81	confidence	confidence	NOUN
ftr-468	619	82	in	in	ADP
ftr-468	619	83	the	the	DET
ftr-468	619	84	judiciary	judiciary	NOUN
ftr-468	619	85	's	's	PART
ftr-468	619	86	role	role	NOUN
ftr-468	619	87	in	in	ADP
ftr-468	619	88	interpreting	interpret	VERB
ftr-468	619	89	tax	tax	NOUN
ftr-468	619	90	provisions	provision	NOUN
ftr-468	619	91	.	.	PUNCT
ftr-468	620	1	it	it	PRON
ftr-468	620	2	co	co	VERB
ftr-468	620	3	-	-	VERB
ftr-468	620	4	opts	opt	VERB
ftr-468	620	5	the	the	DET
ftr-468	620	6	judiciary	judiciary	NOUN
ftr-468	620	7	's	's	PART
ftr-468	620	8	role	role	NOUN
ftr-468	620	9	by	by	ADP
ftr-468	620	10	stating	state	VERB
ftr-468	620	11	a	a	DET
ftr-468	620	12	rule	rule	NOUN
ftr-468	620	13	and	and	CCONJ
ftr-468	620	14	determining	determine	VERB
ftr-468	620	15	a	a	DET
ftr-468	620	16	result	result	NOUN
ftr-468	620	17	in	in	ADP
ftr-468	620	18	a	a	DET
ftr-468	620	19	fact	fact	NOUN
ftr-468	620	20	situation	situation	NOUN
ftr-468	620	21	far	far	ADV
ftr-468	620	22	too	too	ADV
ftr-468	620	23	specific	specific	ADJ
ftr-468	620	24	to	to	PART
ftr-468	620	25	be	be	AUX
ftr-468	620	26	reasonably	reasonably	ADV
ftr-468	620	27	injected	inject	VERB
ftr-468	620	28	into	into	ADP
ftr-468	620	29	a	a	DET
ftr-468	620	30	statute	statute	NOUN
ftr-468	620	31	.	.	PUNCT
ftr-468	621	1	1	1	NUM
ftr-468	621	2	courts	court	NOUN
ftr-468	621	3	too	too	ADV
ftr-468	621	4	often	often	ADV
ftr-468	621	5	accede	accede	VERB
ftr-468	621	6	to	to	ADP
ftr-468	621	7	this	this	DET
ftr-468	621	8	subordination	subordination	NOUN
ftr-468	621	9	by	by	ADP
ftr-468	621	10	stating	state	VERB
ftr-468	621	11	that	that	SCONJ
ftr-468	621	12	the	the	DET
ftr-468	621	13	code	code	NOUN
ftr-468	621	14	's	's	PART
ftr-468	621	15	complexity	complexity	NOUN
ftr-468	621	16	necessitates	necessitate	VERB
ftr-468	621	17	the	the	DET
ftr-468	621	18	judiciary	judiciary	NOUN
ftr-468	621	19	's	's	PART
ftr-468	621	20	acceptance	acceptance	NOUN
ftr-468	621	21	of	of	ADP
ftr-468	621	22	a	a	DET
ftr-468	621	23	passive	passive	ADJ
ftr-468	621	24	role.82	role.82	NOUN
ftr-468	621	25	this	this	DET
ftr-468	621	26	accession	accession	NOUN
ftr-468	621	27	by	by	ADP
ftr-468	621	28	the	the	DET
ftr-468	621	29	courts	court	NOUN
ftr-468	621	30	only	only	ADV
ftr-468	621	31	reinforces	reinforce	VERB
ftr-468	621	32	the	the	DET
ftr-468	621	33	result	result	NOUN
ftr-468	621	34	.	.	PUNCT
ftr-468	622	1	the	the	DET
ftr-468	622	2	code	code	NOUN
ftr-468	622	3	becomes	become	VERB
ftr-468	622	4	increasingly	increasingly	ADV
ftr-468	622	5	specific	specific	ADJ
ftr-468	622	6	,	,	PUNCT
ftr-468	622	7	i.e.	i.e.	X
ftr-468	622	8	,	,	PUNCT
ftr-468	622	9	complex	complex	ADJ
ftr-468	622	10	,	,	PUNCT
ftr-468	622	11	as	as	SCONJ
ftr-468	622	12	the	the	DET
ftr-468	622	13	judiciary	judiciary	NOUN
ftr-468	622	14	become	become	VERB
ftr-468	622	15	more	more	ADV
ftr-468	622	16	and	and	CCONJ
ftr-468	622	17	more	more	ADV
ftr-468	622	18	reluctant	reluctant	ADJ
ftr-468	622	19	to	to	PART
ftr-468	622	20	interpret	interpret	VERB
ftr-468	622	21	or	or	CCONJ
ftr-468	622	22	analyze	analyze	VERB
ftr-468	622	23	these	these	DET
ftr-468	622	24	tax	tax	NOUN
ftr-468	622	25	provisions	provision	NOUN
ftr-468	622	26	ostensibly	ostensibly	ADV
ftr-468	622	27	because	because	SCONJ
ftr-468	622	28	of	of	ADP
ftr-468	622	29	their	their	PRON
ftr-468	622	30	complexity	complexity	NOUN
ftr-468	622	31	.	.	PUNCT
ftr-468	623	1	and	and	CCONJ
ftr-468	623	2	tax	tax	NOUN
ftr-468	623	3	administrators	administrator	NOUN
ftr-468	623	4	to	to	PART
ftr-468	623	5	understand	understand	VERB
ftr-468	623	6	and	and	CCONJ
ftr-468	623	7	implement	implement	VERB
ftr-468	623	8	such	such	ADJ
ftr-468	623	9	legislation	legislation	NOUN
ftr-468	623	10	.	.	PUNCT
ftr-468	624	1	such	such	ADJ
ftr-468	624	2	complex	complex	ADJ
ftr-468	624	3	tax	tax	NOUN
ftr-468	624	4	legislation	legislation	NOUN
ftr-468	624	5	presents	present	VERB
ftr-468	624	6	taxpayers	taxpayer	NOUN
ftr-468	624	7	,	,	PUNCT
ftr-468	624	8	tax	tax	NOUN
ftr-468	624	9	professionals	professional	NOUN
ftr-468	624	10	,	,	PUNCT
ftr-468	624	11	and	and	CCONJ
ftr-468	624	12	tax	tax	NOUN
ftr-468	624	13	administrators	administrator	NOUN
ftr-468	624	14	with	with	ADP
ftr-468	624	15	enormous	enormous	ADJ
ftr-468	624	16	compliance	compliance	NOUN
ftr-468	624	17	problems	problem	NOUN
ftr-468	624	18	and	and	CCONJ
ftr-468	624	19	not	not	PART
ftr-468	624	20	infrequently	infrequently	ADV
ftr-468	624	21	leads	lead	VERB
ftr-468	624	22	to	to	ADP
ftr-468	624	23	a	a	DET
ftr-468	624	24	general	general	ADJ
ftr-468	624	25	disregard	disregard	NOUN
ftr-468	624	26	and	and	CCONJ
ftr-468	624	27	disrespect	disrespect	VERB
ftr-468	624	28	for	for	ADP
ftr-468	624	29	such	such	ADJ
ftr-468	624	30	legislation	legislation	NOUN
ftr-468	624	31	.	.	PUNCT
ftr-468	625	1	i	i	PRON
ftr-468	625	2	d.	d.	PROPN
ftr-468	625	3	80	80	NUM
ftr-468	625	4	.	.	PUNCT
ftr-468	626	1	the	the	DET
ftr-468	626	2	danger	danger	NOUN
ftr-468	626	3	to	to	ADP
ftr-468	626	4	this	this	DET
ftr-468	626	5	observation	observation	NOUN
ftr-468	626	6	and	and	CCONJ
ftr-468	626	7	the	the	DET
ftr-468	626	8	catch-22	catch-22	PROPN
ftr-468	626	9	for	for	ADP
ftr-468	626	10	drafters	drafter	NOUN
ftr-468	626	11	,	,	PUNCT
ftr-468	626	12	at	at	ADP
ftr-468	626	13	least	least	ADJ
ftr-468	626	14	with	with	ADP
ftr-468	626	15	respect	respect	NOUN
ftr-468	626	16	to	to	ADP
ftr-468	626	17	regulations	regulation	NOUN
ftr-468	626	18	,	,	PUNCT
ftr-468	626	19	is	be	AUX
ftr-468	626	20	that	that	SCONJ
ftr-468	626	21	if	if	SCONJ
ftr-468	626	22	a	a	DET
ftr-468	626	23	regulation	regulation	NOUN
ftr-468	626	24	is	be	AUX
ftr-468	626	25	drafted	draft	VERB
ftr-468	626	26	too	too	ADV
ftr-468	626	27	generally	generally	ADV
ftr-468	626	28	,	,	PUNCT
ftr-468	626	29	it	it	PRON
ftr-468	626	30	may	may	AUX
ftr-468	626	31	be	be	AUX
ftr-468	626	32	struck	strike	VERB
ftr-468	626	33	down	down	ADP
ftr-468	626	34	as	as	ADV
ftr-468	626	35	unconstitutionally	unconstitutionally	ADV
ftr-468	626	36	vague	vague	ADJ
ftr-468	626	37	.	.	PUNCT
ftr-468	627	1	see	see	VERB
ftr-468	627	2	big	big	ADJ
ftr-468	627	3	mama	mama	PROPN
ftr-468	627	4	rag	rag	NOUN
ftr-468	627	5	,	,	PUNCT
ftr-468	627	6	inc	inc	PROPN
ftr-468	627	7	.	.	PROPN
ftr-468	628	1	v.	v.	PROPN
ftr-468	628	2	united	united	PROPN
ftr-468	628	3	states	states	PROPN
ftr-468	628	4	,	,	PUNCT
ftr-468	628	5	631	631	NUM
ftr-468	628	6	f.2d	f.2d	NOUN
ftr-468	628	7	1030	1030	NUM
ftr-468	628	8	(	(	PUNCT
ftr-468	628	9	d.c	d.c	PROPN
ftr-468	628	10	.	.	PROPN
ftr-468	628	11	cir	cir	PROPN
ftr-468	628	12	.	.	PROPN
ftr-468	628	13	1980	1980	NUM
ftr-468	628	14	)	)	PUNCT
ftr-468	629	1	(	(	PUNCT
ftr-468	629	2	finding	find	VERB
ftr-468	629	3	the	the	DET
ftr-468	629	4	definition	definition	NOUN
ftr-468	629	5	of	of	ADP
ftr-468	629	6	"	"	PUNCT
ftr-468	629	7	educational	educational	ADJ
ftr-468	629	8	"	"	PUNCT
ftr-468	629	9	in	in	ADP
ftr-468	629	10	regs	reg	NOUN
ftr-468	629	11	.	.	PUNCT
ftr-468	630	1	§	§	PROPN
ftr-468	630	2	1.501(c)(3)-1(d)(3	1.501(c)(3)-1(d)(3	NUM
ftr-468	630	3	)	)	PUNCT
ftr-468	630	4	unconstitutionally	unconstitutionally	ADV
ftr-468	630	5	vague	vague	ADJ
ftr-468	630	6	.	.	PUNCT
ftr-468	630	7	)	)	PUNCT
ftr-468	631	1	but	but	CCONJ
ftr-468	631	2	irc	irc	ADP
ftr-468	631	3	§	§	PROPN
ftr-468	631	4	61	61	NUM
ftr-468	631	5	is	be	AUX
ftr-468	631	6	a	a	DET
ftr-468	631	7	good	good	ADJ
ftr-468	631	8	example	example	NOUN
ftr-468	631	9	of	of	ADP
ftr-468	631	10	legislative	legislative	ADJ
ftr-468	631	11	drafting	drafting	NOUN
ftr-468	631	12	that	that	PRON
ftr-468	631	13	is	be	AUX
ftr-468	631	14	general	general	ADJ
ftr-468	631	15	,	,	PUNCT
ftr-468	631	16	yet	yet	ADV
ftr-468	631	17	with	with	ADP
ftr-468	631	18	the	the	DET
ftr-468	631	19	assistance	assistance	NOUN
ftr-468	631	20	of	of	ADP
ftr-468	631	21	the	the	DET
ftr-468	631	22	judiciary	judiciary	NOUN
ftr-468	631	23	,	,	PUNCT
ftr-468	631	24	has	have	AUX
ftr-468	631	25	a	a	DET
ftr-468	631	26	generally	generally	ADV
ftr-468	631	27	understood	understand	VERB
ftr-468	631	28	and	and	CCONJ
ftr-468	631	29	agreed	agree	VERB
ftr-468	631	30	upon	upon	SCONJ
ftr-468	631	31	meaning	meaning	NOUN
ftr-468	631	32	.	.	PUNCT
ftr-468	632	1	professor	professor	NOUN
ftr-468	632	2	eustice	eustice	NOUN
ftr-468	632	3	argues	argue	VERB
ftr-468	632	4	that	that	SCONJ
ftr-468	632	5	drafting	draft	VERB
ftr-468	632	6	statutes	statute	NOUN
ftr-468	632	7	and	and	CCONJ
ftr-468	632	8	regulations	regulation	NOUN
ftr-468	632	9	in	in	ADP
ftr-468	632	10	general	general	ADJ
ftr-468	632	11	terms	term	NOUN
ftr-468	632	12	does	do	AUX
ftr-468	632	13	not	not	PART
ftr-468	632	14	solve	solve	VERB
ftr-468	632	15	the	the	DET
ftr-468	632	16	complexity	complexity	NOUN
ftr-468	632	17	problem	problem	NOUN
ftr-468	632	18	but	but	CCONJ
ftr-468	632	19	merely	merely	ADV
ftr-468	632	20	shifts	shift	NOUN
ftr-468	632	21	the	the	DET
ftr-468	632	22	problem	problem	NOUN
ftr-468	632	23	to	to	ADP
ftr-468	632	24	another	another	DET
ftr-468	632	25	branch	branch	NOUN
ftr-468	632	26	-	-	PUNCT
ftr-468	632	27	from	from	ADP
ftr-468	632	28	the	the	DET
ftr-468	632	29	legislative	legislative	ADJ
ftr-468	632	30	and	and	CCONJ
ftr-468	632	31	executive	executive	NOUN
ftr-468	632	32	to	to	ADP
ftr-468	632	33	the	the	DET
ftr-468	632	34	judiciary	judiciary	NOUN
ftr-468	632	35	.	.	PUNCT
ftr-468	633	1	eustice	eustice	NOUN
ftr-468	633	2	,	,	PUNCT
ftr-468	633	3	supra	supra	PROPN
ftr-468	633	4	note	note	NOUN
ftr-468	633	5	4	4	NUM
ftr-468	633	6	,	,	PUNCT
ftr-468	633	7	at	at	ADP
ftr-468	633	8	10	10	NUM
ftr-468	633	9	-	-	SYM
ftr-468	633	10	11	11	NUM
ftr-468	633	11	.	.	PUNCT
ftr-468	634	1	but	but	CCONJ
ftr-468	634	2	one	one	NUM
ftr-468	634	3	of	of	ADP
ftr-468	634	4	the	the	DET
ftr-468	634	5	problems	problem	NOUN
ftr-468	634	6	of	of	ADP
ftr-468	634	7	statutory	statutory	ADJ
ftr-468	634	8	detail	detail	NOUN
ftr-468	634	9	is	be	AUX
ftr-468	634	10	that	that	SCONJ
ftr-468	634	11	it	it	PRON
ftr-468	634	12	discourages	discourage	VERB
ftr-468	634	13	the	the	DET
ftr-468	634	14	simplification	simplification	NOUN
ftr-468	634	15	of	of	ADP
ftr-468	634	16	tax	tax	NOUN
ftr-468	634	17	laws	law	NOUN
ftr-468	634	18	through	through	ADP
ftr-468	634	19	the	the	DET
ftr-468	634	20	application	application	NOUN
ftr-468	634	21	of	of	ADP
ftr-468	634	22	trial	trial	NOUN
ftr-468	634	23	and	and	CCONJ
ftr-468	634	24	error	error	NOUN
ftr-468	634	25	that	that	PRON
ftr-468	634	26	is	be	AUX
ftr-468	634	27	most	most	ADV
ftr-468	634	28	appropriate	appropriate	ADJ
ftr-468	634	29	to	to	ADP
ftr-468	634	30	the	the	DET
ftr-468	634	31	executive	executive	ADJ
ftr-468	634	32	and	and	CCONJ
ftr-468	634	33	judicial	judicial	ADJ
ftr-468	634	34	branches	branch	NOUN
ftr-468	634	35	.	.	PUNCT
ftr-468	635	1	courts	court	NOUN
ftr-468	635	2	seem	seem	VERB
ftr-468	635	3	most	most	ADV
ftr-468	635	4	reluctant	reluctant	ADJ
ftr-468	635	5	to	to	PART
ftr-468	635	6	offer	offer	VERB
ftr-468	635	7	the	the	DET
ftr-468	635	8	benefit	benefit	NOUN
ftr-468	635	9	of	of	ADP
ftr-468	635	10	interpretation	interpretation	NOUN
ftr-468	635	11	under	under	ADP
ftr-468	635	12	a	a	DET
ftr-468	635	13	sharply	sharply	ADV
ftr-468	635	14	focused	focus	VERB
ftr-468	635	15	set	set	NOUN
ftr-468	635	16	of	of	ADP
ftr-468	635	17	facts	fact	NOUN
ftr-468	635	18	when	when	SCONJ
ftr-468	635	19	the	the	DET
ftr-468	635	20	statute	statute	NOUN
ftr-468	635	21	is	be	AUX
ftr-468	635	22	long	long	ADJ
ftr-468	635	23	and	and	CCONJ
ftr-468	635	24	cumbersome	cumbersome	ADJ
ftr-468	635	25	,	,	PUNCT
ftr-468	635	26	trusting	trust	VERB
ftr-468	635	27	instead	instead	ADV
ftr-468	635	28	that	that	SCONJ
ftr-468	635	29	the	the	DET
ftr-468	635	30	detail	detail	NOUN
ftr-468	635	31	is	be	AUX
ftr-468	635	32	in	in	ADP
ftr-468	635	33	the	the	DET
ftr-468	635	34	statute	statute	NOUN
ftr-468	635	35	and	and	CCONJ
ftr-468	635	36	the	the	DET
ftr-468	635	37	executive	executive	ADJ
ftr-468	635	38	branch	branch	NOUN
ftr-468	635	39	knows	know	VERB
ftr-468	635	40	the	the	DET
ftr-468	635	41	detail	detail	NOUN
ftr-468	635	42	best	well	ADV
ftr-468	635	43	.	.	PUNCT
ftr-468	636	1	81	81	NUM
ftr-468	636	2	.	.	PUNCT
ftr-468	636	3	see	see	VERB
ftr-468	636	4	generally	generally	ADV
ftr-468	636	5	michael	michael	PROPN
ftr-468	636	6	livingston	livingston	PROPN
ftr-468	636	7	,	,	PUNCT
ftr-468	636	8	congress	congress	PROPN
ftr-468	636	9	,	,	PUNCT
ftr-468	636	10	the	the	DET
ftr-468	636	11	courts	court	NOUN
ftr-468	636	12	,	,	PUNCT
ftr-468	636	13	and	and	CCONJ
ftr-468	636	14	the	the	DET
ftr-468	636	15	code	code	NOUN
ftr-468	636	16	:	:	PUNCT
ftr-468	636	17	legislative	legislative	ADJ
ftr-468	636	18	history	history	NOUN
ftr-468	636	19	and	and	CCONJ
ftr-468	636	20	the	the	DET
ftr-468	636	21	interpretation	interpretation	NOUN
ftr-468	636	22	of	of	ADP
ftr-468	636	23	tax	tax	NOUN
ftr-468	636	24	statutes	statute	NOUN
ftr-468	636	25	,	,	PUNCT
ftr-468	636	26	69	69	NUM
ftr-468	636	27	tex	tex	PROPN
ftr-468	636	28	.	.	PROPN
ftr-468	636	29	l.	l.	PROPN
ftr-468	636	30	rev	rev	PROPN
ftr-468	636	31	.	.	PROPN
ftr-468	636	32	819	819	NUM
ftr-468	636	33	(	(	PUNCT
ftr-468	636	34	1991	1991	NUM
ftr-468	636	35	)	)	PUNCT
ftr-468	636	36	;	;	PUNCT
ftr-468	636	37	karla	karla	PROPN
ftr-468	636	38	w.	w.	PROPN
ftr-468	636	39	simon	simon	PROPN
ftr-468	636	40	,	,	PUNCT
ftr-468	636	41	constitutional	constitutional	ADJ
ftr-468	636	42	implications	implication	NOUN
ftr-468	636	43	of	of	ADP
ftr-468	636	44	the	the	DET
ftr-468	636	45	tax	tax	NOUN
ftr-468	636	46	legislative	legislative	ADJ
ftr-468	636	47	process	process	NOUN
ftr-468	636	48	,	,	PUNCT
ftr-468	636	49	10	10	NUM
ftr-468	636	50	am	am	NOUN
ftr-468	636	51	.	.	PUNCT
ftr-468	637	1	j.	j.	PROPN
ftr-468	637	2	tax	tax	PROPN
ftr-468	637	3	pol'y	pol'y	NOUN
ftr-468	637	4	235	235	NUM
ftr-468	637	5	(	(	PUNCT
ftr-468	637	6	1992	1992	NUM
ftr-468	637	7	)	)	PUNCT
ftr-468	638	1	[	[	X
ftr-468	638	2	hereinafter	hereinafter	NOUN
ftr-468	638	3	simon	simon	NOUN
ftr-468	638	4	,	,	PUNCT
ftr-468	638	5	constitutional	constitutional	ADJ
ftr-468	638	6	implications	implication	NOUN
ftr-468	638	7	]	]	PUNCT
ftr-468	638	8	;	;	PUNCT
ftr-468	638	9	karla	karla	PROPN
ftr-468	638	10	w.	w.	PROPN
ftr-468	638	11	simon	simon	PROPN
ftr-468	638	12	,	,	PUNCT
ftr-468	638	13	congress	congress	PROPN
ftr-468	638	14	and	and	CCONJ
ftr-468	638	15	taxes	taxis	NOUN
ftr-468	638	16	:	:	PUNCT
ftr-468	638	17	a	a	DET
ftr-468	638	18	separation	separation	NOUN
ftr-468	638	19	of	of	ADP
ftr-468	638	20	powers	power	NOUN
ftr-468	638	21	analysis	analysis	NOUN
ftr-468	638	22	,	,	PUNCT
ftr-468	638	23	45	45	NUM
ftr-468	638	24	u.	u.	PROPN
ftr-468	638	25	miami	miami	PROPN
ftr-468	638	26	l.	l.	PROPN
ftr-468	638	27	rev	rev	PROPN
ftr-468	638	28	.	.	PROPN
ftr-468	638	29	1005	1005	NUM
ftr-468	638	30	(	(	PUNCT
ftr-468	638	31	1991	1991	NUM
ftr-468	638	32	)	)	PUNCT
ftr-468	639	1	[	[	X
ftr-468	639	2	hereinafter	hereinafter	NOUN
ftr-468	639	3	simon	simon	PROPN
ftr-468	639	4	,	,	PUNCT
ftr-468	639	5	congress	congress	PROPN
ftr-468	639	6	and	and	CCONJ
ftr-468	639	7	taxes	taxis	NOUN
ftr-468	639	8	]	]	PUNCT
ftr-468	639	9	.	.	PUNCT
ftr-468	640	1	82	82	X
ftr-468	640	2	.	.	PUNCT
ftr-468	641	1	see	see	VERB
ftr-468	641	2	bob	bob	PROPN
ftr-468	641	3	jones	jones	PROPN
ftr-468	641	4	university	university	PROPN
ftr-468	641	5	v.	v.	PROPN
ftr-468	641	6	united	united	PROPN
ftr-468	641	7	states	states	PROPN
ftr-468	641	8	,	,	PUNCT
ftr-468	641	9	461	461	NUM
ftr-468	641	10	u.s	u.s	PROPN
ftr-468	641	11	.	.	PROPN
ftr-468	641	12	574	574	NUM
ftr-468	641	13	,	,	PUNCT
ftr-468	641	14	596	596	NUM
ftr-468	641	15	(	(	PUNCT
ftr-468	641	16	1983	1983	NUM
ftr-468	641	17	)	)	PUNCT
ftr-468	641	18	.	.	PUNCT
ftr-468	642	1	but	but	CCONJ
ftr-468	642	2	see	see	VERB
ftr-468	642	3	simon	simon	PROPN
ftr-468	642	4	,	,	PUNCT
ftr-468	642	5	supra	supra	PROPN
ftr-468	642	6	note	note	PROPN
ftr-468	642	7	80	80	NUM
ftr-468	642	8	,	,	PUNCT
ftr-468	642	9	at	at	ADP
ftr-468	642	10	244	244	NUM
ftr-468	642	11	(	(	PUNCT
ftr-468	642	12	"	"	PUNCT
ftr-468	642	13	the	the	DET
ftr-468	642	14	rules	rule	NOUN
ftr-468	642	15	developed	develop	VERB
ftr-468	642	16	by	by	ADP
ftr-468	642	17	the	the	DET
ftr-468	642	18	treasury	treasury	PROPN
ftr-468	642	19	and	and	CCONJ
ftr-468	642	20	the	the	DET
ftr-468	642	21	service	service	NOUN
ftr-468	642	22	will	will	AUX
ftr-468	642	23	tend	tend	VERB
ftr-468	642	24	not	not	PART
ftr-468	642	25	to	to	PART
ftr-468	642	26	reflect	reflect	VERB
ftr-468	642	27	the	the	DET
ftr-468	642	28	wishes	wish	NOUN
ftr-468	642	29	of	of	ADP
ftr-468	642	30	special	special	ADJ
ftr-468	642	31	interest	interest	NOUN
ftr-468	642	32	groups	group	NOUN
ftr-468	642	33	.	.	PUNCT
ftr-468	643	1	as	as	ADP
ftr-468	643	2	a	a	DET
ftr-468	643	3	result	result	NOUN
ftr-468	643	4	,	,	PUNCT
ftr-468	643	5	courts	court	NOUN
ftr-468	643	6	by	by	ADP
ftr-468	643	7	and	and	CCONJ
ftr-468	643	8	large	large	ADJ
ftr-468	643	9	may	may	AUX
ftr-468	643	10	defer	defer	VERB
ftr-468	643	11	to	to	ADP
ftr-468	643	12	treasury	treasury	NOUN
ftr-468	643	13	and	and	CCONJ
ftr-468	643	14	internal	internal	ADJ
ftr-468	643	15	revenue	revenue	NOUN
ftr-468	643	16	service	service	NOUN
ftr-468	643	17	rules	rule	NOUN
ftr-468	643	18	and	and	CCONJ
ftr-468	643	19	regulations	regulation	NOUN
ftr-468	643	20	without	without	ADP
ftr-468	643	21	fear	fear	NOUN
ftr-468	643	22	that	that	SCONJ
ftr-468	643	23	the	the	DET
ftr-468	643	24	process	process	NOUN
ftr-468	643	25	of	of	ADP
ftr-468	643	26	their	their	PRON
ftr-468	643	27	adoption	adoption	NOUN
ftr-468	643	28	has	have	AUX
ftr-468	643	29	been	be	AUX
ftr-468	643	30	tainted	taint	VERB
ftr-468	643	31	...	...	PUNCT
ftr-468	643	32	"	"	PUNCT
ftr-468	643	33	)	)	PUNCT
ftr-468	643	34	.	.	PUNCT
ftr-468	644	1	[	[	X
ftr-468	644	2	val	val	X
ftr-468	644	3	.	.	PUNCT
ftr-468	645	1	3:9	3:9	NUM
ftr-468	645	2	creating	create	VERB
ftr-468	645	3	complex	complex	ADJ
ftr-468	645	4	monsters	monster	NOUN
ftr-468	645	5	another	another	DET
ftr-468	645	6	criticism	criticism	NOUN
ftr-468	645	7	not	not	PART
ftr-468	645	8	as	as	ADV
ftr-468	645	9	often	often	ADV
ftr-468	645	10	mentioned	mention	VERB
ftr-468	645	11	as	as	ADP
ftr-468	645	12	a	a	DET
ftr-468	645	13	source	source	NOUN
ftr-468	645	14	of	of	ADP
ftr-468	645	15	complexity	complexity	NOUN
ftr-468	645	16	is	be	AUX
ftr-468	645	17	congress	congress	PROPN
ftr-468	645	18	'	'	PART
ftr-468	645	19	excessive	excessive	ADJ
ftr-468	645	20	reliance	reliance	NOUN
ftr-468	645	21	on	on	ADP
ftr-468	645	22	nonstatutory	nonstatutory	ADJ
ftr-468	645	23	legislative	legislative	ADJ
ftr-468	645	24	material	material	NOUN
ftr-468	645	25	.	.	PUNCT
ftr-468	646	1	"z	"z	VERB
ftr-468	646	2	by	by	ADP
ftr-468	646	3	using	use	VERB
ftr-468	646	4	committee	committee	NOUN
ftr-468	646	5	reports	report	NOUN
ftr-468	646	6	and	and	CCONJ
ftr-468	646	7	other	other	ADJ
ftr-468	646	8	nonstatutory	nonstatutory	ADJ
ftr-468	646	9	material	material	NOUN
ftr-468	646	10	to	to	PART
ftr-468	646	11	express	express	VERB
ftr-468	646	12	substantive	substantive	ADJ
ftr-468	646	13	tax	tax	NOUN
ftr-468	646	14	law	law	NOUN
ftr-468	646	15	,	,	PUNCT
ftr-468	646	16	congress	congress	PROPN
ftr-468	646	17	contributes	contribute	VERB
ftr-468	646	18	to	to	ADP
ftr-468	646	19	both	both	DET
ftr-468	646	20	the	the	DET
ftr-468	646	21	inability	inability	NOUN
ftr-468	646	22	to	to	PART
ftr-468	646	23	know	know	VERB
ftr-468	646	24	and	and	CCONJ
ftr-468	646	25	the	the	DET
ftr-468	646	26	ability	ability	NOUN
ftr-468	646	27	to	to	PART
ftr-468	646	28	afford	afford	VERB
ftr-468	646	29	the	the	DET
ftr-468	646	30	law	law	NOUN
ftr-468	646	31	in	in	ADP
ftr-468	646	32	procedural	procedural	ADJ
ftr-468	646	33	and	and	CCONJ
ftr-468	646	34	substantive	substantive	ADJ
ftr-468	646	35	ways	way	NOUN
ftr-468	646	36	.	.	PUNCT
ftr-468	647	1	from	from	ADP
ftr-468	647	2	a	a	DET
ftr-468	647	3	procedural	procedural	ADJ
ftr-468	647	4	standpoint	standpoint	NOUN
ftr-468	647	5	,	,	PUNCT
ftr-468	647	6	the	the	DET
ftr-468	647	7	use	use	NOUN
ftr-468	647	8	of	of	ADP
ftr-468	647	9	nonstatutory	nonstatutory	ADJ
ftr-468	647	10	legislative	legislative	ADJ
ftr-468	647	11	material	material	NOUN
ftr-468	647	12	contributes	contribute	VERB
ftr-468	647	13	to	to	ADP
ftr-468	647	14	the	the	DET
ftr-468	647	15	diffusion	diffusion	NOUN
ftr-468	647	16	of	of	ADP
ftr-468	647	17	authority	authority	NOUN
ftr-468	647	18	which	which	PRON
ftr-468	647	19	makes	make	VERB
ftr-468	647	20	tax	tax	NOUN
ftr-468	647	21	practice	practice	NOUN
ftr-468	647	22	so	so	SCONJ
ftr-468	647	23	time	time	NOUN
ftr-468	647	24	consuming	consume	VERB
ftr-468	647	25	,	,	PUNCT
ftr-468	647	26	unscientific	unscientific	ADJ
ftr-468	647	27	and	and	CCONJ
ftr-468	647	28	expensive	expensive	ADJ
ftr-468	647	29	relative	relative	NOUN
ftr-468	647	30	to	to	ADP
ftr-468	647	31	other	other	ADJ
ftr-468	647	32	areas	area	NOUN
ftr-468	647	33	of	of	ADP
ftr-468	647	34	law	law	NOUN
ftr-468	647	35	.	.	PUNCT
ftr-468	648	1	in	in	ADP
ftr-468	648	2	addition	addition	NOUN
ftr-468	648	3	to	to	ADP
ftr-468	648	4	statutes	statute	NOUN
ftr-468	648	5	,	,	PUNCT
ftr-468	648	6	regulations	regulation	NOUN
ftr-468	648	7	,	,	PUNCT
ftr-468	648	8	revenue	revenue	NOUN
ftr-468	648	9	rulings	ruling	NOUN
ftr-468	648	10	and	and	CCONJ
ftr-468	648	11	judicial	judicial	ADJ
ftr-468	648	12	opinions	opinion	NOUN
ftr-468	648	13	,	,	PUNCT
ftr-468	648	14	practitioners	practitioner	NOUN
ftr-468	648	15	must	must	AUX
ftr-468	648	16	also	also	ADV
ftr-468	648	17	find	find	VERB
ftr-468	648	18	and	and	CCONJ
ftr-468	648	19	decipher	decipher	ADJ
ftr-468	648	20	various	various	ADJ
ftr-468	648	21	committee	committee	NOUN
ftr-468	648	22	reports	report	NOUN
ftr-468	648	23	,	,	PUNCT
ftr-468	648	24	post	post	ADJ
ftr-468	648	25	-	-	ADJ
ftr-468	648	26	enactment	enactment	ADJ
ftr-468	648	27	explanations	explanation	NOUN
ftr-468	648	28	and	and	CCONJ
ftr-468	648	29	any	any	DET
ftr-468	648	30	number	number	NOUN
ftr-468	648	31	of	of	ADP
ftr-468	648	32	other	other	ADJ
ftr-468	648	33	bits	bit	NOUN
ftr-468	648	34	and	and	CCONJ
ftr-468	648	35	pieces	piece	NOUN
ftr-468	648	36	from	from	ADP
ftr-468	648	37	the	the	DET
ftr-468	648	38	legislative	legislative	ADJ
ftr-468	648	39	process	process	NOUN
ftr-468	648	40	.	.	PUNCT
ftr-468	648	41	'	'	PUNCT
ftr-468	649	1	substantively	substantively	ADV
ftr-468	649	2	,	,	PUNCT
ftr-468	649	3	nonstatutory	nonstatutory	ADJ
ftr-468	649	4	legislative	legislative	ADJ
ftr-468	649	5	material	material	NOUN
ftr-468	649	6	contributes	contribute	VERB
ftr-468	649	7	to	to	ADP
ftr-468	649	8	tax	tax	NOUN
ftr-468	649	9	complexity	complexity	NOUN
ftr-468	649	10	because	because	SCONJ
ftr-468	649	11	it	it	PRON
ftr-468	649	12	raises	raise	VERB
ftr-468	649	13	serious	serious	ADJ
ftr-468	649	14	questions	question	NOUN
ftr-468	649	15	of	of	ADP
ftr-468	649	16	authority	authority	NOUN
ftr-468	649	17	.	.	PUNCT
ftr-468	650	1	since	since	SCONJ
ftr-468	650	2	it	it	PRON
ftr-468	650	3	is	be	AUX
ftr-468	650	4	enacted	enact	VERB
ftr-468	650	5	,	,	PUNCT
ftr-468	650	6	if	if	SCONJ
ftr-468	650	7	at	at	ADV
ftr-468	650	8	all	all	ADV
ftr-468	650	9	,	,	PUNCT
ftr-468	650	10	entirely	entirely	ADV
ftr-468	650	11	outside	outside	ADV
ftr-468	650	12	of	of	ADP
ftr-468	650	13	the	the	DET
ftr-468	650	14	constitutional	constitutional	ADJ
ftr-468	650	15	process	process	NOUN
ftr-468	650	16	,	,	PUNCT
ftr-468	650	17	ss	ss	PROPN
ftr-468	650	18	committee	committee	NOUN
ftr-468	650	19	reports	report	VERB
ftr-468	650	20	and	and	CCONJ
ftr-468	650	21	the	the	DET
ftr-468	650	22	like	like	ADJ
ftr-468	650	23	are	be	AUX
ftr-468	650	24	of	of	ADP
ftr-468	650	25	dubious	dubious	ADJ
ftr-468	650	26	value	value	NOUN
ftr-468	650	27	.	.	PUNCT
ftr-468	651	1	yet	yet	ADV
ftr-468	651	2	,	,	PUNCT
ftr-468	651	3	however	however	ADV
ftr-468	651	4	dubious	dubious	ADJ
ftr-468	651	5	and	and	CCONJ
ftr-468	651	6	obscure	obscure	ADJ
ftr-468	651	7	it	it	PRON
ftr-468	651	8	may	may	AUX
ftr-468	651	9	be	be	AUX
ftr-468	651	10	,	,	PUNCT
ftr-468	651	11	a	a	DET
ftr-468	651	12	piece	piece	NOUN
ftr-468	651	13	of	of	ADP
ftr-468	651	14	legislative	legislative	ADJ
ftr-468	651	15	history	history	NOUN
ftr-468	651	16	regarding	regard	VERB
ftr-468	651	17	a	a	DET
ftr-468	651	18	particular	particular	ADJ
ftr-468	651	19	transaction	transaction	NOUN
ftr-468	651	20	can	can	AUX
ftr-468	651	21	be	be	AUX
ftr-468	651	22	ignored	ignore	VERB
ftr-468	651	23	only	only	ADV
ftr-468	651	24	at	at	ADP
ftr-468	651	25	the	the	DET
ftr-468	651	26	taxpayer	taxpayer	NOUN
ftr-468	651	27	's	's	PART
ftr-468	651	28	peril.8	peril.8	PROPN
ftr-468	651	29	6	6	NUM
ftr-468	651	30	83	83	NUM
ftr-468	651	31	.	.	PUNCT
ftr-468	652	1	see	see	VERB
ftr-468	652	2	livingston	livingston	PROPN
ftr-468	652	3	,	,	PUNCT
ftr-468	652	4	supra	supra	PROPN
ftr-468	652	5	note	note	PROPN
ftr-468	652	6	81	81	NUM
ftr-468	652	7	,	,	PUNCT
ftr-468	652	8	at	at	ADP
ftr-468	652	9	847	847	NUM
ftr-468	652	10	(	(	PUNCT
ftr-468	652	11	"	"	PUNCT
ftr-468	652	12	[	[	X
ftr-468	652	13	tlhe	tlhe	NOUN
ftr-468	652	14	use	use	NOUN
ftr-468	652	15	of	of	ADP
ftr-468	652	16	legislative	legislative	ADJ
ftr-468	652	17	history	history	NOUN
ftr-468	652	18	results	result	NOUN
ftr-468	652	19	in	in	ADP
ftr-468	652	20	an	an	DET
ftr-468	652	21	unnecessary	unnecessary	ADJ
ftr-468	652	22	expenditure	expenditure	NOUN
ftr-468	652	23	of	of	ADP
ftr-468	652	24	time	time	NOUN
ftr-468	652	25	and	and	CCONJ
ftr-468	652	26	money	money	NOUN
ftr-468	652	27	,	,	PUNCT
ftr-468	652	28	and	and	CCONJ
ftr-468	652	29	lawyers	lawyer	NOUN
ftr-468	652	30	(	(	PUNCT
ftr-468	652	31	and	and	CCONJ
ftr-468	652	32	perhaps	perhaps	ADV
ftr-468	652	33	some	some	DET
ftr-468	652	34	judges	judge	NOUN
ftr-468	652	35	)	)	PUNCT
ftr-468	652	36	lack	lack	VERB
ftr-468	652	37	the	the	DET
ftr-468	652	38	ability	ability	NOUN
ftr-468	652	39	to	to	PART
ftr-468	652	40	interpret	interpret	VERB
ftr-468	652	41	and	and	CCONJ
ftr-468	652	42	apply	apply	VERB
ftr-468	652	43	such	such	ADJ
ftr-468	652	44	history	history	NOUN
ftr-468	652	45	correctly	correctly	ADV
ftr-468	652	46	.	.	PUNCT
ftr-468	653	1	"	"	PUNCT
ftr-468	653	2	)	)	PUNCT
ftr-468	653	3	.	.	PUNCT
ftr-468	654	1	84	84	NUM
ftr-468	654	2	.	.	PUNCT
ftr-468	655	1	for	for	ADP
ftr-468	655	2	a	a	DET
ftr-468	655	3	good	good	ADJ
ftr-468	655	4	discussion	discussion	NOUN
ftr-468	655	5	of	of	ADP
ftr-468	655	6	the	the	DET
ftr-468	655	7	difficulties	difficulty	NOUN
ftr-468	655	8	of	of	ADP
ftr-468	655	9	finding	find	VERB
ftr-468	655	10	and	and	CCONJ
ftr-468	655	11	then	then	ADV
ftr-468	655	12	interpreting	interpret	VERB
ftr-468	655	13	the	the	DET
ftr-468	655	14	mass	mass	NOUN
ftr-468	655	15	of	of	ADP
ftr-468	655	16	tax	tax	NOUN
ftr-468	655	17	legislative	legislative	ADJ
ftr-468	655	18	history	history	NOUN
ftr-468	655	19	created	create	VERB
ftr-468	655	20	by	by	ADP
ftr-468	655	21	congress	congress	PROPN
ftr-468	655	22	and	and	CCONJ
ftr-468	655	23	the	the	DET
ftr-468	655	24	interpretive	interpretive	ADJ
ftr-468	655	25	statements	statement	NOUN
ftr-468	655	26	issued	issue	VERB
ftr-468	655	27	by	by	ADP
ftr-468	655	28	the	the	DET
ftr-468	655	29	service	service	NOUN
ftr-468	655	30	,	,	PUNCT
ftr-468	655	31	see	see	VERB
ftr-468	655	32	sheldon	sheldon	PROPN
ftr-468	655	33	i.	i.	PROPN
ftr-468	655	34	banoff	banoff	PROPN
ftr-468	655	35	,	,	PUNCT
ftr-468	655	36	dealing	deal	VERB
ftr-468	655	37	with	with	ADP
ftr-468	655	38	the	the	DET
ftr-468	655	39	"	"	PUNCT
ftr-468	655	40	authorities	authority	NOUN
ftr-468	655	41	"	"	PUNCT
ftr-468	655	42	:	:	PUNCT
ftr-468	655	43	determining	determine	VERB
ftr-468	655	44	valid	valid	ADJ
ftr-468	655	45	legal	legal	ADJ
ftr-468	655	46	authority	authority	NOUN
ftr-468	655	47	in	in	ADP
ftr-468	655	48	advising	advise	VERB
ftr-468	655	49	clients	client	NOUN
ftr-468	655	50	,	,	PUNCT
ftr-468	655	51	rendering	render	VERB
ftr-468	655	52	opinions	opinion	NOUN
ftr-468	655	53	,	,	PUNCT
ftr-468	655	54	preparing	prepare	VERB
ftr-468	655	55	tax	tax	NOUN
ftr-468	655	56	returns	return	NOUN
ftr-468	655	57	and	and	CCONJ
ftr-468	655	58	avoiding	avoid	VERB
ftr-468	655	59	penalties	penalty	NOUN
ftr-468	655	60	,	,	PUNCT
ftr-468	655	61	66	66	NUM
ftr-468	655	62	taxes	taxis	NOUN
ftr-468	655	63	1072	1072	NUM
ftr-468	655	64	,	,	PUNCT
ftr-468	655	65	1075	1075	NUM
ftr-468	655	66	-	-	SYM
ftr-468	655	67	1133	1133	NUM
ftr-468	655	68	(	(	PUNCT
ftr-468	655	69	1988	1988	NUM
ftr-468	655	70	)	)	PUNCT
ftr-468	655	71	.	.	PUNCT
ftr-468	656	1	85	85	NUM
ftr-468	656	2	.	.	PUNCT
ftr-468	657	1	see	see	VERB
ftr-468	657	2	simon	simon	PROPN
ftr-468	657	3	,	,	PUNCT
ftr-468	657	4	constitutional	constitutional	ADJ
ftr-468	657	5	implications	implication	NOUN
ftr-468	657	6	,	,	PUNCT
ftr-468	657	7	supra	supra	PROPN
ftr-468	657	8	note	note	NOUN
ftr-468	657	9	81	81	NUM
ftr-468	657	10	.	.	PUNCT
ftr-468	658	1	at	at	ADP
ftr-468	658	2	256	256	NUM
ftr-468	658	3	.	.	PUNCT
ftr-468	659	1	professor	professor	NOUN
ftr-468	659	2	simon	simon	PROPN
ftr-468	659	3	states	states	PROPN
ftr-468	659	4	:	:	PUNCT
ftr-468	659	5	by	by	ADP
ftr-468	659	6	elevating	elevate	VERB
ftr-468	659	7	legislative	legislative	ADJ
ftr-468	659	8	history	history	NOUN
ftr-468	659	9	to	to	ADP
ftr-468	659	10	the	the	DET
ftr-468	659	11	level	level	NOUN
ftr-468	659	12	of	of	ADP
ftr-468	659	13	a	a	DET
ftr-468	659	14	statute	statute	NOUN
ftr-468	659	15	and	and	CCONJ
ftr-468	659	16	giving	give	VERB
ftr-468	659	17	the	the	DET
ftr-468	659	18	materials	material	NOUN
ftr-468	659	19	as	as	ADV
ftr-468	659	20	much	much	ADJ
ftr-468	659	21	deference	deference	NOUN
ftr-468	659	22	as	as	SCONJ
ftr-468	659	23	is	be	AUX
ftr-468	659	24	given	give	VERB
ftr-468	659	25	to	to	ADP
ftr-468	659	26	the	the	DET
ftr-468	659	27	words	word	NOUN
ftr-468	659	28	of	of	ADP
ftr-468	659	29	a	a	DET
ftr-468	659	30	statute	statute	NOUN
ftr-468	659	31	,	,	PUNCT
ftr-468	659	32	congress	congress	PROPN
ftr-468	659	33	would	would	AUX
ftr-468	659	34	be	be	AUX
ftr-468	659	35	writing	write	VERB
ftr-468	659	36	laws	law	NOUN
ftr-468	659	37	without	without	ADP
ftr-468	659	38	going	go	VERB
ftr-468	659	39	through	through	ADP
ftr-468	659	40	the	the	DET
ftr-468	659	41	normal	normal	ADJ
ftr-468	659	42	political	political	ADJ
ftr-468	659	43	process	process	NOUN
ftr-468	659	44	.	.	PUNCT
ftr-468	660	1	and	and	CCONJ
ftr-468	660	2	it	it	PRON
ftr-468	660	3	would	would	AUX
ftr-468	660	4	be	be	AUX
ftr-468	660	5	stealing	steal	VERB
ftr-468	660	6	power	power	NOUN
ftr-468	660	7	from	from	ADP
ftr-468	660	8	the	the	DET
ftr-468	660	9	executive	executive	NOUN
ftr-468	660	10	by	by	ADP
ftr-468	660	11	telling	tell	VERB
ftr-468	660	12	it	it	PRON
ftr-468	660	13	how	how	SCONJ
ftr-468	660	14	to	to	PART
ftr-468	660	15	write	write	VERB
ftr-468	660	16	rules	rule	NOUN
ftr-468	660	17	and	and	CCONJ
ftr-468	660	18	from	from	ADP
ftr-468	660	19	the	the	DET
ftr-468	660	20	judiciary	judiciary	NOUN
ftr-468	660	21	by	by	ADP
ftr-468	660	22	telling	tell	VERB
ftr-468	660	23	it	it	PRON
ftr-468	660	24	how	how	SCONJ
ftr-468	660	25	it	it	PRON
ftr-468	660	26	must	must	AUX
ftr-468	660	27	interpret	interpret	VERB
ftr-468	660	28	them	they	PRON
ftr-468	660	29	.	.	PUNCT
ftr-468	661	1	this	this	PRON
ftr-468	661	2	is	be	AUX
ftr-468	661	3	something	something	PRON
ftr-468	661	4	the	the	DET
ftr-468	661	5	courts	court	NOUN
ftr-468	661	6	should	should	AUX
ftr-468	661	7	not	not	PART
ftr-468	661	8	readily	readily	ADV
ftr-468	661	9	permit	permit	VERB
ftr-468	661	10	....	....	PUNCT
ftr-468	662	1	i	i	PRON
ftr-468	662	2	d.	d.	PROPN
ftr-468	662	3	86	86	NUM
ftr-468	662	4	.	.	PUNCT
ftr-468	663	1	a	a	DET
ftr-468	663	2	simple	simple	ADJ
ftr-468	663	3	case	case	NOUN
ftr-468	663	4	demonstrates	demonstrate	VERB
ftr-468	663	5	the	the	DET
ftr-468	663	6	proposition	proposition	NOUN
ftr-468	663	7	.	.	PUNCT
ftr-468	664	1	in	in	ADP
ftr-468	664	2	porten	porten	PROPN
ftr-468	664	3	v.	v.	PROPN
ftr-468	664	4	commissioner	commissioner	NOUN
ftr-468	664	5	.	.	PUNCT
ftr-468	665	1	65	65	NUM
ftr-468	665	2	t.c.m	t.c.m	NOUN
ftr-468	665	3	.	.	PUNCT
ftr-468	666	1	(	(	PUNCT
ftr-468	666	2	cch	cch	PROPN
ftr-468	666	3	)	)	PUNCT
ftr-468	666	4	1994	1994	NUM
ftr-468	666	5	(	(	PUNCT
ftr-468	666	6	1993	1993	NUM
ftr-468	666	7	)	)	PUNCT
ftr-468	666	8	,	,	PUNCT
ftr-468	666	9	a	a	DET
ftr-468	666	10	student	student	NOUN
ftr-468	666	11	sought	seek	VERB
ftr-468	666	12	relief	relief	NOUN
ftr-468	666	13	from	from	ADP
ftr-468	666	14	the	the	DET
ftr-468	666	15	realization	realization	NOUN
ftr-468	666	16	of	of	ADP
ftr-468	666	17	income	income	NOUN
ftr-468	666	18	from	from	ADP
ftr-468	666	19	the	the	DET
ftr-468	666	20	discharge	discharge	NOUN
ftr-468	666	21	of	of	ADP
ftr-468	666	22	a	a	DET
ftr-468	666	23	student	student	NOUN
ftr-468	666	24	loan	loan	NOUN
ftr-468	666	25	under	under	ADP
ftr-468	666	26	irc	irc	PROPN
ftr-468	666	27	§	§	PROPN
ftr-468	666	28	108(f)(1	108(f)(1	NUM
ftr-468	666	29	)	)	PUNCT
ftr-468	666	30	.	.	PUNCT
ftr-468	667	1	irc	irc	PROPN
ftr-468	667	2	§	§	PROPN
ftr-468	667	3	108(f)(1	108(f)(1	NUM
ftr-468	667	4	)	)	PUNCT
ftr-468	667	5	provides	provide	VERB
ftr-468	667	6	relief	relief	NOUN
ftr-468	667	7	from	from	ADP
ftr-468	667	8	realization	realization	NOUN
ftr-468	667	9	if	if	SCONJ
ftr-468	667	10	the	the	DET
ftr-468	667	11	discharge	discharge	NOUN
ftr-468	667	12	is	be	AUX
ftr-468	667	13	made	make	VERB
ftr-468	667	14	conditional	conditional	ADJ
ftr-468	667	15	upon	upon	SCONJ
ftr-468	667	16	the	the	DET
ftr-468	667	17	student	student	NOUN
ftr-468	667	18	's	's	PART
ftr-468	667	19	agreement	agreement	NOUN
ftr-468	667	20	to	to	PART
ftr-468	667	21	work	work	VERB
ftr-468	667	22	"	"	PUNCT
ftr-468	667	23	for	for	ADP
ftr-468	667	24	a	a	DET
ftr-468	667	25	certain	certain	ADJ
ftr-468	667	26	period	period	NOUN
ftr-468	667	27	of	of	ADP
ftr-468	667	28	time	time	NOUN
ftr-468	667	29	in	in	ADP
ftr-468	667	30	certain	certain	ADJ
ftr-468	667	31	professions	profession	NOUN
ftr-468	667	32	for	for	ADP
ftr-468	667	33	any	any	PRON
ftr-468	667	34	of	of	ADP
ftr-468	667	35	a	a	DET
ftr-468	667	36	broad	broad	ADJ
ftr-468	667	37	class	class	NOUN
ftr-468	667	38	of	of	ADP
ftr-468	667	39	employers	employer	NOUN
ftr-468	667	40	.	.	PUNCT
ftr-468	667	41	"	"	PUNCT
ftr-468	668	1	the	the	DET
ftr-468	668	2	postenactment	postenactment	NOUN
ftr-468	668	3	legislative	legislative	ADJ
ftr-468	668	4	history	history	NOUN
ftr-468	668	5	known	know	VERB
ftr-468	668	6	as	as	ADP
ftr-468	668	7	the	the	DET
ftr-468	668	8	"	"	PUNCT
ftr-468	668	9	bluebook	bluebook	NOUN
ftr-468	668	10	"	"	PUNCT
ftr-468	668	11	amongst	amongst	ADP
ftr-468	668	12	tax	tax	NOUN
ftr-468	668	13	practitioners	practitioner	NOUN
ftr-468	668	14	,	,	PUNCT
ftr-468	668	15	limits	limit	VERB
ftr-468	668	16	the	the	DET
ftr-468	668	17	"	"	PUNCT
ftr-468	668	18	certain	certain	ADJ
ftr-468	668	19	professionals	professional	NOUN
ftr-468	668	20	"	"	PUNCT
ftr-468	668	21	to	to	ADP
ftr-468	668	22	medicine	medicine	NOUN
ftr-468	668	23	,	,	PUNCT
ftr-468	668	24	nursing	nursing	NOUN
ftr-468	668	25	,	,	PUNCT
ftr-468	668	26	and	and	CCONJ
ftr-468	668	27	teaching	teaching	NOUN
ftr-468	668	28	,	,	PUNCT
ftr-468	668	29	although	although	SCONJ
ftr-468	668	30	the	the	DET
ftr-468	668	31	limitation	limitation	NOUN
ftr-468	668	32	is	be	AUX
ftr-468	668	33	not	not	PART
ftr-468	668	34	stated	state	VERB
ftr-468	668	35	in	in	ADP
ftr-468	668	36	the	the	DET
ftr-468	668	37	statute	statute	NOUN
ftr-468	668	38	or	or	CCONJ
ftr-468	668	39	regulations	regulation	NOUN
ftr-468	668	40	.	.	PUNCT
ftr-468	669	1	staff	staff	NOUN
ftr-468	669	2	of	of	ADP
ftr-468	669	3	the	the	DET
ftr-468	669	4	joint	joint	ADJ
ftr-468	669	5	comm	comm	NOUN
ftr-468	669	6	.	.	PUNCT
ftr-468	670	1	on	on	ADP
ftr-468	670	2	taxation	taxation	NOUN
ftr-468	670	3	,	,	PUNCT
ftr-468	670	4	98th	98th	ADJ
ftr-468	670	5	cong	cong	NOUN
ftr-468	670	6	.	.	PUNCT
ftr-468	670	7	,	,	PUNCT
ftr-468	670	8	general	general	ADJ
ftr-468	670	9	explanation	explanation	NOUN
ftr-468	670	10	of	of	ADP
ftr-468	670	11	the	the	DET
ftr-468	670	12	revenue	revenue	NOUN
ftr-468	670	13	provisions	provision	NOUN
ftr-468	670	14	of	of	ADP
ftr-468	670	15	the	the	DET
ftr-468	670	16	deficit	deficit	NOUN
ftr-468	670	17	reduction	reduction	NOUN
ftr-468	670	18	act	act	NOUN
ftr-468	670	19	of	of	ADP
ftr-468	670	20	1994	1994	NUM
ftr-468	670	21	,	,	PUNCT
ftr-468	670	22	at	at	ADP
ftr-468	670	23	1200	1200	NUM
ftr-468	670	24	(	(	PUNCT
ftr-468	670	25	joint	joint	ADJ
ftr-468	670	26	comm	comm	NOUN
ftr-468	670	27	.	.	PUNCT
ftr-468	671	1	print	print	NOUN
ftr-468	671	2	1985	1985	NUM
ftr-468	671	3	)	)	PUNCT
ftr-468	671	4	.	.	PUNCT
ftr-468	672	1	the	the	DET
ftr-468	672	2	court	court	NOUN
ftr-468	672	3	,	,	PUNCT
ftr-468	672	4	though	though	ADV
ftr-468	672	5	,	,	PUNCT
ftr-468	672	6	adopted	adopt	VERB
ftr-468	672	7	the	the	DET
ftr-468	672	8	post	post	ADJ
ftr-468	672	9	-	-	ADJ
ftr-468	672	10	enactment	enactment	ADJ
ftr-468	672	11	legislative	legislative	ADJ
ftr-468	672	12	history	history	NOUN
ftr-468	672	13	and	and	CCONJ
ftr-468	672	14	relied	rely	VERB
ftr-468	672	15	upon	upon	SCONJ
ftr-468	672	16	it	it	PRON
ftr-468	672	17	to	to	PART
ftr-468	672	18	deny	deny	VERB
ftr-468	672	19	relief	relief	NOUN
ftr-468	672	20	to	to	ADP
ftr-468	672	21	the	the	DET
ftr-468	672	22	student	student	NOUN
ftr-468	672	23	.	.	PUNCT
ftr-468	673	1	porten	porten	VERB
ftr-468	673	2	.	.	PUNCT
ftr-468	674	1	65	65	NUM
ftr-468	674	2	t.c.m	t.c.m	NOUN
ftr-468	674	3	.	.	PUNCT
ftr-468	675	1	(	(	PUNCT
ftr-468	675	2	cch	cch	NOUN
ftr-468	675	3	)	)	PUNCT
ftr-468	675	4	at	at	ADP
ftr-468	675	5	1996	1996	NUM
ftr-468	675	6	.	.	PUNCT
ftr-468	676	1	19971	19971	NUM
ftr-468	676	2	florida	florida	PROPN
ftr-468	676	3	tax	tax	PROPN
ftr-468	676	4	review	review	NOUN
ftr-468	676	5	the	the	DET
ftr-468	676	6	treasury	treasury	PROPN
ftr-468	676	7	department	department	PROPN
ftr-468	676	8	,	,	PUNCT
ftr-468	676	9	too	too	ADV
ftr-468	676	10	,	,	PUNCT
ftr-468	676	11	is	be	AUX
ftr-468	676	12	faulted	fault	VERB
ftr-468	676	13	for	for	ADP
ftr-468	676	14	its	its	PRON
ftr-468	676	15	role	role	NOUN
ftr-468	676	16	in	in	ADP
ftr-468	676	17	creating	create	VERB
ftr-468	676	18	unnecessary	unnecessary	ADJ
ftr-468	676	19	complexity	complexity	NOUN
ftr-468	676	20	.	.	PUNCT
ftr-468	677	1	unlike	unlike	ADP
ftr-468	677	2	congress	congress	PROPN
ftr-468	677	3	,	,	PUNCT
ftr-468	677	4	treasury	treasury	PROPN
ftr-468	677	5	's	's	PART
ftr-468	677	6	role	role	NOUN
ftr-468	677	7	can	can	AUX
ftr-468	677	8	be	be	AUX
ftr-468	677	9	summarizedby	summarizedby	NOUN
ftr-468	677	10	reference	reference	NOUN
ftr-468	677	11	to	to	ADP
ftr-468	677	12	a	a	DET
ftr-468	677	13	fiscal	fiscal	ADJ
ftr-468	677	14	stinginess	stinginess	NOUN
ftr-468	677	15	,	,	PUNCT
ftr-468	677	16	which	which	PRON
ftr-468	677	17	is	be	AUX
ftr-468	677	18	entirely	entirely	ADV
ftr-468	677	19	appropriate	appropriate	ADJ
ftr-468	677	20	,	,	PUNCT
ftr-468	677	21	but	but	CCONJ
ftr-468	677	22	which	which	PRON
ftr-468	677	23	is	be	AUX
ftr-468	677	24	too	too	ADV
ftr-468	677	25	often	often	ADV
ftr-468	677	26	manifested	manifest	VERB
ftr-468	677	27	by	by	ADP
ftr-468	677	28	an	an	DET
ftr-468	677	29	overly	overly	ADV
ftr-468	677	30	cautious	cautious	ADJ
ftr-468	677	31	and	and	CCONJ
ftr-468	677	32	sometimes	sometimes	ADV
ftr-468	677	33	obsessive	obsessive	ADJ
ftr-468	677	34	approach	approach	NOUN
ftr-468	677	35	to	to	ADP
ftr-468	677	36	substantive	substantive	ADJ
ftr-468	677	37	questions	question	NOUN
ftr-468	677	38	of	of	ADP
ftr-468	677	39	tax	tax	NOUN
ftr-468	677	40	law.87	law.87	VERB
ftr-468	677	41	final	final	ADJ
ftr-468	677	42	regulations	regulation	NOUN
ftr-468	677	43	,	,	PUNCT
ftr-468	677	44	for	for	ADP
ftr-468	677	45	example	example	NOUN
ftr-468	677	46	,	,	PUNCT
ftr-468	677	47	are	be	AUX
ftr-468	677	48	routinely	routinely	ADV
ftr-468	677	49	enacted	enact	VERB
ftr-468	677	50	years	year	NOUN
ftr-468	677	51	after	after	SCONJ
ftr-468	677	52	they	they	PRON
ftr-468	677	53	are	be	AUX
ftr-468	677	54	initially	initially	ADV
ftr-468	677	55	proposed	propose	VERB
ftr-468	677	56	,	,	PUNCT
ftr-468	677	57	apparently	apparently	ADV
ftr-468	677	58	as	as	ADP
ftr-468	677	59	a	a	DET
ftr-468	677	60	result	result	NOUN
ftr-468	677	61	of	of	ADP
ftr-468	677	62	a	a	DET
ftr-468	677	63	fear	fear	NOUN
ftr-468	677	64	of	of	ADP
ftr-468	677	65	expressing	express	VERB
ftr-468	677	66	a	a	DET
ftr-468	677	67	binding	bind	VERB
ftr-468	677	68	(	(	PUNCT
ftr-468	677	69	upon	upon	SCONJ
ftr-468	677	70	the	the	DET
ftr-468	677	71	service	service	NOUN
ftr-468	677	72	)	)	PUNCT
ftr-468	677	73	interpretation	interpretation	NOUN
ftr-468	677	74	lest	lest	SCONJ
ftr-468	677	75	the	the	DET
ftr-468	677	76	interpretation	interpretation	NOUN
ftr-468	677	77	leave	leave	VERB
ftr-468	677	78	room	room	NOUN
ftr-468	677	79	for	for	ADP
ftr-468	677	80	abuse.8	abuse.8	PROPN
ftr-468	677	81	treasury	treasury	PROPN
ftr-468	677	82	's	's	PART
ftr-468	677	83	obsessive	obsessive	ADJ
ftr-468	677	84	characteristics	characteristic	NOUN
ftr-468	677	85	are	be	AUX
ftr-468	677	86	most	most	ADV
ftr-468	677	87	demonstrated	demonstrate	VERB
ftr-468	677	88	,	,	PUNCT
ftr-468	677	89	frankly	frankly	ADV
ftr-468	677	90	,	,	PUNCT
ftr-468	677	91	by	by	ADP
ftr-468	677	92	an	an	DET
ftr-468	677	93	inability	inability	NOUN
ftr-468	677	94	or	or	CCONJ
ftr-468	677	95	unwillingness	unwillingness	NOUN
ftr-468	677	96	to	to	PART
ftr-468	677	97	take	take	VERB
ftr-468	677	98	"	"	PUNCT
ftr-468	677	99	no	no	INTJ
ftr-468	677	100	"	"	PUNCT
ftr-468	677	101	for	for	ADP
ftr-468	677	102	an	an	DET
ftr-468	677	103	answer	answer	NOUN
ftr-468	677	104	when	when	SCONJ
ftr-468	677	105	to	to	PART
ftr-468	677	106	do	do	VERB
ftr-468	677	107	so	so	ADV
ftr-468	677	108	would	would	AUX
ftr-468	677	109	be	be	AUX
ftr-468	677	110	both	both	ADV
ftr-468	677	111	reasonable	reasonable	ADJ
ftr-468	677	112	and	and	CCONJ
ftr-468	677	113	provide	provide	VERB
ftr-468	677	114	needed	need	VERB
ftr-468	677	115	certainty	certainty	NOUN
ftr-468	677	116	to	to	ADP
ftr-468	677	117	an	an	DET
ftr-468	677	118	issue	issue	NOUN
ftr-468	677	119	.	.	PUNCT
ftr-468	678	1	this	this	PRON
ftr-468	678	2	is	be	AUX
ftr-468	678	3	particularly	particularly	ADV
ftr-468	678	4	true	true	ADJ
ftr-468	678	5	with	with	ADP
ftr-468	678	6	respect	respect	NOUN
ftr-468	678	7	to	to	ADP
ftr-468	678	8	judicial	judicial	ADJ
ftr-468	678	9	decisions	decision	NOUN
ftr-468	678	10	with	with	ADP
ftr-468	678	11	which	which	PRON
ftr-468	678	12	the	the	DET
ftr-468	678	13	treasury	treasury	NOUN
ftr-468	678	14	disagrees	disagree	VERB
ftr-468	678	15	and	and	CCONJ
ftr-468	678	16	,	,	PUNCT
ftr-468	678	17	despite	despite	SCONJ
ftr-468	678	18	well	well	ADV
ftr-468	678	19	reasoned	reason	VERB
ftr-468	678	20	opinions	opinion	NOUN
ftr-468	678	21	,	,	PUNCT
ftr-468	678	22	continues	continue	VERB
ftr-468	678	23	to	to	PART
ftr-468	678	24	litigate.89	litigate.89	NOUN
ftr-468	678	25	that	that	SCONJ
ftr-468	678	26	the	the	DET
ftr-468	678	27	treasury	treasury	NOUN
ftr-468	678	28	might	might	AUX
ftr-468	678	29	continue	continue	VERB
ftr-468	678	30	to	to	PART
ftr-468	678	31	litigate	litigate	VERB
ftr-468	678	32	a	a	DET
ftr-468	678	33	point	point	NOUN
ftr-468	678	34	encourages	encourage	VERB
ftr-468	678	35	a	a	DET
ftr-468	678	36	disrespect	disrespect	NOUN
ftr-468	678	37	for	for	ADP
ftr-468	678	38	the	the	DET
ftr-468	678	39	judiciary	judiciary	NOUN
ftr-468	678	40	's	's	PART
ftr-468	678	41	role	role	NOUN
ftr-468	678	42	in	in	ADP
ftr-468	678	43	tax	tax	NOUN
ftr-468	678	44	jurisprudence	jurisprudence	NOUN
ftr-468	678	45	and	and	CCONJ
ftr-468	678	46	increases	increase	VERB
ftr-468	678	47	the	the	DET
ftr-468	678	48	transactional	transactional	ADJ
ftr-468	678	49	burdens	burden	NOUN
ftr-468	678	50	,	,	PUNCT
ftr-468	678	51	i.e.	i.e.	X
ftr-468	678	52	,	,	PUNCT
ftr-468	678	53	the	the	DET
ftr-468	678	54	complexity	complexity	NOUN
ftr-468	678	55	,	,	PUNCT
ftr-468	678	56	of	of	ADP
ftr-468	678	57	a	a	DET
ftr-468	678	58	related	relate	VERB
ftr-468	678	59	transaction	transaction	NOUN
ftr-468	678	60	since	since	SCONJ
ftr-468	678	61	the	the	DET
ftr-468	678	62	taxpayer	taxpayer	NOUN
ftr-468	678	63	must	must	AUX
ftr-468	678	64	factor	factor	VERB
ftr-468	678	65	in	in	ADP
ftr-468	678	66	the	the	DET
ftr-468	678	67	risk	risk	NOUN
ftr-468	678	68	of	of	ADP
ftr-468	678	69	future	future	ADJ
ftr-468	678	70	litigation	litigation	NOUN
ftr-468	678	71	.	.	PUNCT
ftr-468	679	1	one	one	NUM
ftr-468	679	2	final	final	ADJ
ftr-468	679	3	example	example	NOUN
ftr-468	679	4	of	of	ADP
ftr-468	679	5	treasury	treasury	NOUN
ftr-468	679	6	's	's	PART
ftr-468	679	7	stinginess	stinginess	NOUN
ftr-468	679	8	concerns	concern	NOUN
ftr-468	679	9	the	the	DET
ftr-468	679	10	length	length	NOUN
ftr-468	679	11	of	of	ADP
ftr-468	679	12	time	time	NOUN
ftr-468	679	13	the	the	DET
ftr-468	679	14	service	service	NOUN
ftr-468	679	15	takes	take	VERB
ftr-468	679	16	to	to	PART
ftr-468	679	17	issue	issue	VERB
ftr-468	679	18	technical	technical	ADJ
ftr-468	679	19	advice	advice	NOUN
ftr-468	679	20	and	and	CCONJ
ftr-468	679	21	private	private	ADJ
ftr-468	679	22	rulings	ruling	NOUN
ftr-468	679	23	to	to	ADP
ftr-468	679	24	taxpayers	taxpayer	NOUN
ftr-468	679	25	,	,	PUNCT
ftr-468	679	26	who	who	PRON
ftr-468	679	27	,	,	PUNCT
ftr-468	679	28	being	be	AUX
ftr-468	679	29	unable	unable	ADJ
ftr-468	679	30	to	to	PART
ftr-468	679	31	safely	safely	ADV
ftr-468	679	32	conclude	conclude	VERB
ftr-468	679	33	a	a	DET
ftr-468	679	34	transaction	transaction	NOUN
ftr-468	679	35	due	due	ADP
ftr-468	679	36	to	to	ADP
ftr-468	679	37	already	already	ADV
ftr-468	679	38	existing	exist	VERB
ftr-468	679	39	complexity	complexity	NOUN
ftr-468	679	40	,	,	PUNCT
ftr-468	679	41	must	must	AUX
ftr-468	679	42	invariably	invariably	ADV
ftr-468	679	43	seek	seek	VERB
ftr-468	679	44	prior	prior	ADJ
ftr-468	679	45	approval	approval	NOUN
ftr-468	679	46	from	from	ADP
ftr-468	679	47	the	the	DET
ftr-468	679	48	service	service	NOUN
ftr-468	679	49	.	.	PUNCT
ftr-468	680	1	this	this	DET
ftr-468	680	2	latter	latter	ADJ
ftr-468	680	3	result	result	NOUN
ftr-468	680	4	,	,	PUNCT
ftr-468	680	5	the	the	DET
ftr-468	680	6	necessity	necessity	NOUN
ftr-468	680	7	to	to	PART
ftr-468	680	8	obtain	obtain	VERB
ftr-468	680	9	prior	prior	ADJ
ftr-468	680	10	irs	irs	PROPN
ftr-468	680	11	approval	approval	NOUN
ftr-468	680	12	,	,	PUNCT
ftr-468	680	13	might	might	AUX
ftr-468	680	14	appropriately	appropriately	ADV
ftr-468	680	15	be	be	AUX
ftr-468	680	16	called	call	VERB
ftr-468	680	17	the	the	DET
ftr-468	680	18	"	"	PUNCT
ftr-468	680	19	reverse	reverse	ADJ
ftr-468	680	20	tax	tax	NOUN
ftr-468	680	21	lottery	lottery	NOUN
ftr-468	680	22	.	.	PUNCT
ftr-468	680	23	"	"	PUNCT
ftr-468	681	1	the	the	DET
ftr-468	681	2	tax	tax	NOUN
ftr-468	681	3	lottery	lottery	NOUN
ftr-468	681	4	is	be	AUX
ftr-468	681	5	said	say	VERB
ftr-468	681	6	to	to	PART
ftr-468	681	7	occur	occur	VERB
ftr-468	681	8	when	when	SCONJ
ftr-468	681	9	,	,	PUNCT
ftr-468	681	10	because	because	SCONJ
ftr-468	681	11	tax	tax	NOUN
ftr-468	681	12	laws	law	NOUN
ftr-468	681	13	are	be	AUX
ftr-468	681	14	so	so	ADV
ftr-468	681	15	complex	complex	ADJ
ftr-468	681	16	and	and	CCONJ
ftr-468	681	17	the	the	DET
ftr-468	681	18	stakes	stake	NOUN
ftr-468	681	19	in	in	ADP
ftr-468	681	20	a	a	DET
ftr-468	681	21	particular	particular	ADJ
ftr-468	681	22	transaction	transaction	NOUN
ftr-468	681	23	are	be	AUX
ftr-468	681	24	relatively	relatively	ADV
ftr-468	681	25	low	low	ADJ
ftr-468	681	26	,	,	PUNCT
ftr-468	681	27	87	87	NUM
ftr-468	681	28	.	.	PUNCT
ftr-468	682	1	eustice	eustice	NOUN
ftr-468	682	2	,	,	PUNCT
ftr-468	682	3	supra	supra	PROPN
ftr-468	682	4	note	note	NOUN
ftr-468	682	5	4	4	NUM
ftr-468	682	6	,	,	PUNCT
ftr-468	682	7	at	at	ADP
ftr-468	682	8	14	14	NUM
ftr-468	682	9	(	(	PUNCT
ftr-468	682	10	"	"	PUNCT
ftr-468	682	11	[	[	X
ftr-468	682	12	t]he	t]he	ADJ
ftr-468	682	13	treasury	treasury	NOUN
ftr-468	682	14	has	have	AUX
ftr-468	682	15	been	be	AUX
ftr-468	682	16	excessively	excessively	ADV
ftr-468	682	17	concerned	concerned	ADJ
ftr-468	682	18	with	with	ADP
ftr-468	682	19	the	the	DET
ftr-468	682	20	fisc	fisc	NOUN
ftr-468	682	21	-	-	PUNCT
ftr-468	682	22	some	some	PRON
ftr-468	682	23	have	have	AUX
ftr-468	682	24	even	even	ADV
ftr-468	682	25	called	call	VERB
ftr-468	682	26	this	this	DET
ftr-468	682	27	fiscal	fiscal	ADJ
ftr-468	682	28	paranoia	paranoia	NOUN
ftr-468	682	29	-	-	PUNCT
ftr-468	682	30	the	the	DET
ftr-468	682	31	fact	fact	NOUN
ftr-468	682	32	that	that	SCONJ
ftr-468	682	33	they	they	PRON
ftr-468	682	34	might	might	AUX
ftr-468	682	35	lose	lose	VERB
ftr-468	682	36	a	a	DET
ftr-468	682	37	dollar	dollar	NOUN
ftr-468	682	38	of	of	ADP
ftr-468	682	39	revenue	revenue	NOUN
ftr-468	682	40	if	if	SCONJ
ftr-468	682	41	they	they	PRON
ftr-468	682	42	ever	ever	ADV
ftr-468	682	43	gave	give	VERB
ftr-468	682	44	in	in	ADP
ftr-468	682	45	on	on	ADP
ftr-468	682	46	something	something	PRON
ftr-468	682	47	.	.	PUNCT
ftr-468	683	1	"	"	PUNCT
ftr-468	683	2	)	)	PUNCT
ftr-468	683	3	;	;	PUNCT
ftr-468	683	4	roberts	roberts	PROPN
ftr-468	683	5	et	et	PROPN
ftr-468	683	6	al	al	PROPN
ftr-468	683	7	.	.	PROPN
ftr-468	683	8	,	,	PUNCT
ftr-468	683	9	supra	supra	PROPN
ftr-468	683	10	note	note	NOUN
ftr-468	683	11	4	4	NUM
ftr-468	683	12	,	,	PUNCT
ftr-468	683	13	at	at	ADP
ftr-468	683	14	36	36	NUM
ftr-468	683	15	(	(	PUNCT
ftr-468	683	16	"	"	PUNCT
ftr-468	683	17	[	[	X
ftr-468	683	18	t]he	t]he	ADJ
ftr-468	683	19	treasury	treasury	PROPN
ftr-468	683	20	has	have	AUX
ftr-468	683	21	sometimes	sometimes	ADV
ftr-468	683	22	been	be	AUX
ftr-468	683	23	obsessed	obsess	VERB
ftr-468	683	24	with	with	ADP
ftr-468	683	25	the	the	DET
ftr-468	683	26	fear	fear	NOUN
ftr-468	683	27	of	of	ADP
ftr-468	683	28	possible	possible	ADJ
ftr-468	683	29	tax	tax	NOUN
ftr-468	683	30	abuse	abuse	NOUN
ftr-468	683	31	by	by	ADP
ftr-468	683	32	some	some	PRON
ftr-468	683	33	and	and	CCONJ
ftr-468	683	34	consequently	consequently	ADV
ftr-468	683	35	has	have	AUX
ftr-468	683	36	pushed	push	VERB
ftr-468	683	37	for	for	ADP
ftr-468	683	38	provisions	provision	NOUN
ftr-468	683	39	which	which	PRON
ftr-468	683	40	lean	lean	VERB
ftr-468	683	41	too	too	ADV
ftr-468	683	42	far	far	ADV
ftr-468	683	43	in	in	ADP
ftr-468	683	44	the	the	DET
ftr-468	683	45	direction	direction	NOUN
ftr-468	683	46	of	of	ADP
ftr-468	683	47	specificity	specificity	NOUN
ftr-468	683	48	and	and	CCONJ
ftr-468	683	49	complexity	complexity	NOUN
ftr-468	683	50	.	.	PUNCT
ftr-468	684	1	"	"	PUNCT
ftr-468	684	2	)	)	PUNCT
ftr-468	684	3	.	.	PUNCT
ftr-468	685	1	88	88	NUM
ftr-468	685	2	.	.	PUNCT
ftr-468	686	1	for	for	ADP
ftr-468	686	2	example	example	NOUN
ftr-468	686	3	,	,	PUNCT
ftr-468	686	4	the	the	DET
ftr-468	686	5	service	service	NOUN
ftr-468	686	6	proposed	propose	VERB
ftr-468	686	7	regulations	regulation	NOUN
ftr-468	686	8	to	to	PART
ftr-468	686	9	interpret	interpret	VERB
ftr-468	686	10	irc	irc	PROPN
ftr-468	686	11	§	§	PROPN
ftr-468	686	12	117	117	NUM
ftr-468	686	13	on	on	ADP
ftr-468	686	14	june	june	PROPN
ftr-468	686	15	9	9	NUM
ftr-468	686	16	,	,	PUNCT
ftr-468	686	17	1988	1988	NUM
ftr-468	686	18	.	.	PUNCT
ftr-468	687	1	prop	prop	NOUN
ftr-468	687	2	.	.	PUNCT
ftr-468	687	3	regs	regs	PROPN
ftr-468	687	4	.	.	PUNCT
ftr-468	688	1	§	§	PROPN
ftr-468	688	2	1.117	1.117	NUM
ftr-468	688	3	-	-	SYM
ftr-468	688	4	6	6	NUM
ftr-468	688	5	.	.	PUNCT
ftr-468	688	6	almost	almost	ADV
ftr-468	688	7	ten	ten	NUM
ftr-468	688	8	years	year	NOUN
ftr-468	688	9	later	later	ADV
ftr-468	688	10	,	,	PUNCT
ftr-468	688	11	the	the	DET
ftr-468	688	12	regulations	regulation	NOUN
ftr-468	688	13	have	have	AUX
ftr-468	688	14	still	still	ADV
ftr-468	688	15	not	not	PART
ftr-468	688	16	been	be	AUX
ftr-468	688	17	enacted	enact	VERB
ftr-468	688	18	in	in	ADP
ftr-468	688	19	final	final	ADJ
ftr-468	688	20	form	form	NOUN
ftr-468	688	21	.	.	PUNCT
ftr-468	689	1	likewise	likewise	ADV
ftr-468	689	2	,	,	PUNCT
ftr-468	689	3	the	the	DET
ftr-468	689	4	service	service	NOUN
ftr-468	689	5	initially	initially	ADV
ftr-468	689	6	proposed	propose	VERB
ftr-468	689	7	regulations	regulation	NOUN
ftr-468	689	8	to	to	PART
ftr-468	689	9	interpret	interpret	VERB
ftr-468	689	10	irc	irc	PROPN
ftr-468	689	11	§	§	PROPN
ftr-468	689	12	125	125	NUM
ftr-468	689	13	on	on	ADP
ftr-468	689	14	may	may	PROPN
ftr-468	689	15	7	7	NUM
ftr-468	689	16	,	,	PUNCT
ftr-468	689	17	1984	1984	NUM
ftr-468	689	18	.	.	PUNCT
ftr-468	690	1	prop	prop	NOUN
ftr-468	690	2	.	.	PUNCT
ftr-468	690	3	regs	regs	PROPN
ftr-468	690	4	.	.	PUNCT
ftr-468	691	1	§	§	PROPN
ftr-468	691	2	1.125	1.125	NUM
ftr-468	691	3	-	-	SYM
ftr-468	691	4	1	1	NUM
ftr-468	691	5	.	.	PUNCT
ftr-468	692	1	those	those	DET
ftr-468	692	2	regulations	regulation	NOUN
ftr-468	692	3	have	have	AUX
ftr-468	692	4	also	also	ADV
ftr-468	692	5	not	not	PART
ftr-468	692	6	been	be	AUX
ftr-468	692	7	enacted	enact	VERB
ftr-468	692	8	in	in	ADP
ftr-468	692	9	final	final	ADJ
ftr-468	692	10	form	form	NOUN
ftr-468	692	11	.	.	PUNCT
ftr-468	693	1	on	on	ADP
ftr-468	693	2	the	the	DET
ftr-468	693	3	other	other	ADJ
ftr-468	693	4	hand	hand	NOUN
ftr-468	693	5	,	,	PUNCT
ftr-468	693	6	temporary	temporary	ADJ
ftr-468	693	7	regulations	regulation	NOUN
ftr-468	693	8	interpreting	interpret	VERB
ftr-468	693	9	irc	irc	PROPN
ftr-468	693	10	§	§	PROPN
ftr-468	693	11	170(f)(8	170(f)(8	NUM
ftr-468	693	12	)	)	PUNCT
ftr-468	693	13	were	be	AUX
ftr-468	693	14	issued	issue	VERB
ftr-468	693	15	on	on	ADP
ftr-468	693	16	may	may	PROPN
ftr-468	693	17	27	27	NUM
ftr-468	693	18	,	,	PUNCT
ftr-468	693	19	1994	1994	NUM
ftr-468	693	20	.	.	PUNCT
ftr-468	694	1	59	59	NUM
ftr-468	694	2	fed	fed	PROPN
ftr-468	694	3	.	.	PUNCT
ftr-468	695	1	reg	reg	PROPN
ftr-468	695	2	.	.	PUNCT
ftr-468	695	3	27458	27458	NUM
ftr-468	695	4	(	(	PUNCT
ftr-468	695	5	may	may	PROPN
ftr-468	695	6	27	27	NUM
ftr-468	695	7	,	,	PUNCT
ftr-468	695	8	1994	1994	NUM
ftr-468	695	9	)	)	PUNCT
ftr-468	695	10	.	.	PUNCT
ftr-468	696	1	final	final	ADJ
ftr-468	696	2	regulations	regulation	NOUN
ftr-468	696	3	regarding	regard	VERB
ftr-468	696	4	irc	irc	PROPN
ftr-468	696	5	§	§	PROPN
ftr-468	696	6	170(f)(8	170(f)(8	NUM
ftr-468	696	7	)	)	PUNCT
ftr-468	696	8	were	be	AUX
ftr-468	696	9	issued	issue	VERB
ftr-468	696	10	on	on	ADP
ftr-468	696	11	december	december	PROPN
ftr-468	696	12	16	16	NUM
ftr-468	696	13	,	,	PUNCT
ftr-468	696	14	1996	1996	NUM
ftr-468	696	15	.	.	PUNCT
ftr-468	697	1	61	61	NUM
ftr-468	697	2	fed	fed	PROPN
ftr-468	697	3	.	.	PUNCT
ftr-468	698	1	reg	reg	PROPN
ftr-468	698	2	.	.	PUNCT
ftr-468	699	1	65,946	65,946	NUM
ftr-468	699	2	(	(	PUNCT
ftr-468	699	3	dec	dec	PROPN
ftr-468	699	4	.	.	PROPN
ftr-468	699	5	16	16	NUM
ftr-468	699	6	,	,	PUNCT
ftr-468	699	7	1996	1996	NUM
ftr-468	699	8	)	)	PUNCT
ftr-468	699	9	.	.	PUNCT
ftr-468	700	1	89	89	NUM
ftr-468	700	2	.	.	PUNCT
ftr-468	701	1	even	even	ADV
ftr-468	701	2	after	after	ADP
ftr-468	701	3	a	a	DET
ftr-468	701	4	string	string	NOUN
ftr-468	701	5	of	of	ADP
ftr-468	701	6	defeats	defeat	NOUN
ftr-468	701	7	and	and	CCONJ
ftr-468	701	8	partial	partial	ADJ
ftr-468	701	9	victories	victory	NOUN
ftr-468	701	10	with	with	ADP
ftr-468	701	11	respect	respect	NOUN
ftr-468	701	12	to	to	ADP
ftr-468	701	13	the	the	DET
ftr-468	701	14	definition	definition	NOUN
ftr-468	701	15	of	of	ADP
ftr-468	701	16	"	"	PUNCT
ftr-468	701	17	royalty	royalty	NOUN
ftr-468	701	18	"	"	PUNCT
ftr-468	701	19	for	for	ADP
ftr-468	701	20	purposes	purpose	NOUN
ftr-468	701	21	of	of	ADP
ftr-468	701	22	irc	irc	PROPN
ftr-468	701	23	§	§	PROPN
ftr-468	701	24	512(b)(2	512(b)(2	NUM
ftr-468	701	25	)	)	PUNCT
ftr-468	701	26	,	,	PUNCT
ftr-468	701	27	including	include	VERB
ftr-468	701	28	a	a	DET
ftr-468	701	29	well	well	ADV
ftr-468	701	30	-	-	PUNCT
ftr-468	701	31	reasoned	reason	VERB
ftr-468	701	32	opinion	opinion	NOUN
ftr-468	701	33	by	by	ADP
ftr-468	701	34	the	the	DET
ftr-468	701	35	ninth	ninth	ADJ
ftr-468	701	36	circuit	circuit	NOUN
ftr-468	701	37	court	court	NOUN
ftr-468	701	38	of	of	ADP
ftr-468	701	39	appeals	appeal	NOUN
ftr-468	701	40	,	,	PUNCT
ftr-468	701	41	the	the	DET
ftr-468	701	42	service	service	NOUN
ftr-468	701	43	continues	continue	VERB
ftr-468	701	44	to	to	PART
ftr-468	701	45	challenge	challenge	VERB
ftr-468	701	46	the	the	DET
ftr-468	701	47	definition	definition	NOUN
ftr-468	701	48	as	as	SCONJ
ftr-468	701	49	it	it	PRON
ftr-468	701	50	might	might	AUX
ftr-468	701	51	apply	apply	VERB
ftr-468	701	52	to	to	ADP
ftr-468	701	53	proceeds	proceed	NOUN
ftr-468	701	54	from	from	ADP
ftr-468	701	55	"	"	PUNCT
ftr-468	701	56	affinity	affinity	NOUN
ftr-468	701	57	"	"	PUNCT
ftr-468	701	58	credit	credit	NOUN
ftr-468	701	59	cards	card	NOUN
ftr-468	701	60	.	.	PUNCT
ftr-468	702	1	see	see	VERB
ftr-468	702	2	sierra	sierra	PROPN
ftr-468	702	3	club	club	PROPN
ftr-468	702	4	,	,	PUNCT
ftr-468	702	5	inc	inc	PROPN
ftr-468	702	6	.	.	PROPN
ftr-468	703	1	v.	v.	PROPN
ftr-468	703	2	commissioner	commissioner	PROPN
ftr-468	703	3	,	,	PUNCT
ftr-468	703	4	86	86	NUM
ftr-468	703	5	f.3d	f.3d	NUM
ftr-468	703	6	.	.	PROPN
ftr-468	704	1	1526	1526	NUM
ftr-468	704	2	(	(	PUNCT
ftr-468	704	3	9th	9th	ADJ
ftr-468	704	4	cir	cir	NOUN
ftr-468	704	5	.	.	PUNCT
ftr-468	704	6	1996	1996	NUM
ftr-468	704	7	)	)	PUNCT
ftr-468	704	8	;	;	PUNCT
ftr-468	704	9	disabled	disabled	ADJ
ftr-468	704	10	am	am	NOUN
ftr-468	704	11	.	.	PUNCT
ftr-468	705	1	veterans	veteran	NOUN
ftr-468	705	2	v.	v.	ADP
ftr-468	705	3	commissioner	commissioner	PROPN
ftr-468	705	4	,	,	PUNCT
ftr-468	705	5	94	94	NUM
ftr-468	705	6	t.c	t.c	PROPN
ftr-468	705	7	.	.	PROPN
ftr-468	705	8	60	60	NUM
ftr-468	705	9	(	(	PUNCT
ftr-468	705	10	1990	1990	NUM
ftr-468	705	11	)	)	PUNCT
ftr-468	705	12	,	,	PUNCT
ftr-468	705	13	rev'd	rev'd	VERB
ftr-468	705	14	,	,	PUNCT
ftr-468	705	15	942	942	NUM
ftr-468	705	16	f.2d	f.2d	SYM
ftr-468	705	17	309	309	NUM
ftr-468	705	18	(	(	PUNCT
ftr-468	705	19	6th	6th	ADJ
ftr-468	705	20	cir	cir	NOUN
ftr-468	705	21	.	.	PROPN
ftr-468	705	22	1991	1991	NUM
ftr-468	705	23	)	)	PUNCT
ftr-468	705	24	;	;	PUNCT
ftr-468	705	25	disabled	disabled	ADJ
ftr-468	705	26	am	am	NOUN
ftr-468	705	27	.	.	PUNCT
ftr-468	706	1	veterans	veteran	NOUN
ftr-468	706	2	v.	v.	ADP
ftr-468	706	3	commissioner	commissioner	PROPN
ftr-468	706	4	,	,	PUNCT
ftr-468	706	5	650	650	NUM
ftr-468	706	6	f.2d	f.2d	NOUN
ftr-468	706	7	1178	1178	NUM
ftr-468	706	8	(	(	PUNCT
ftr-468	706	9	ct	ct	PROPN
ftr-468	706	10	.	.	PUNCT
ftr-468	706	11	cl	cl	NOUN
ftr-468	706	12	.	.	PROPN
ftr-468	706	13	1981	1981	NUM
ftr-468	706	14	)	)	PUNCT
ftr-468	706	15	;	;	PUNCT
ftr-468	706	16	oregon	oregon	PROPN
ftr-468	706	17	state	state	PROPN
ftr-468	706	18	univ	univ	PROPN
ftr-468	706	19	.	.	PUNCT
ftr-468	706	20	alumni	alumnus	NOUN
ftr-468	706	21	ass'n	ass'n	PROPN
ftr-468	706	22	v.	v.	PROPN
ftr-468	706	23	commissioner	commissioner	NOUN
ftr-468	706	24	,	,	PUNCT
ftr-468	706	25	71	71	NUM
ftr-468	706	26	t.c.m	t.c.m	NOUN
ftr-468	706	27	.	.	PUNCT
ftr-468	707	1	(	(	PUNCT
ftr-468	707	2	cch	cch	NOUN
ftr-468	707	3	)	)	PUNCT
ftr-468	707	4	1935	1935	NUM
ftr-468	707	5	(	(	PUNCT
ftr-468	707	6	1996	1996	NUM
ftr-468	707	7	)	)	PUNCT
ftr-468	708	1	;	;	PUNCT
ftr-468	708	2	see	see	VERB
ftr-468	708	3	also	also	ADV
ftr-468	708	4	mississippi	mississippi	PROPN
ftr-468	708	5	state	state	PROPN
ftr-468	708	6	univ	univ	PROPN
ftr-468	708	7	.	.	PUNCT
ftr-468	709	1	v.	v.	PROPN
ftr-468	709	2	commissioner	commissioner	PROPN
ftr-468	709	3	,	,	PUNCT
ftr-468	709	4	t.c	t.c	PROPN
ftr-468	709	5	.	.	PROPN
ftr-468	709	6	memo	memo	NOUN
ftr-468	709	7	.	.	PUNCT
ftr-468	710	1	1997	1997	NUM
ftr-468	710	2	-	-	SYM
ftr-468	710	3	397	397	NUM
ftr-468	710	4	.	.	PUNCT
ftr-468	711	1	[	[	X
ftr-468	711	2	vol	vol	NOUN
ftr-468	711	3	3:9	3:9	NUM
ftr-468	711	4	creating	create	VERB
ftr-468	711	5	complex	complex	ADJ
ftr-468	711	6	monsters	monster	NOUN
ftr-468	711	7	a	a	DET
ftr-468	711	8	taxpayer	taxpayer	NOUN
ftr-468	711	9	takes	take	VERB
ftr-468	711	10	a	a	DET
ftr-468	711	11	position	position	NOUN
ftr-468	711	12	that	that	PRON
ftr-468	711	13	is	be	AUX
ftr-468	711	14	probably	probably	ADV
ftr-468	711	15	unjustified	unjustified	ADJ
ftr-468	711	16	but	but	CCONJ
ftr-468	711	17	unlikely	unlikely	ADJ
ftr-468	711	18	to	to	PART
ftr-468	711	19	be	be	AUX
ftr-468	711	20	challenged	challenge	VERB
ftr-468	711	21	by	by	ADP
ftr-468	711	22	the	the	DET
ftr-468	711	23	service.90	service.90	PROPN
ftr-468	711	24	the	the	DET
ftr-468	711	25	reverse	reverse	ADJ
ftr-468	711	26	tax	tax	NOUN
ftr-468	711	27	lottery	lottery	NOUN
ftr-468	711	28	is	be	AUX
ftr-468	711	29	the	the	DET
ftr-468	711	30	opposite	opposite	NOUN
ftr-468	711	31	;	;	PUNCT
ftr-468	711	32	the	the	DET
ftr-468	711	33	inability	inability	NOUN
ftr-468	711	34	to	to	PART
ftr-468	711	35	come	come	VERB
ftr-468	711	36	to	to	ADP
ftr-468	711	37	a	a	DET
ftr-468	711	38	"	"	PUNCT
ftr-468	711	39	reasonably	reasonably	ADV
ftr-468	711	40	certain	certain	ADJ
ftr-468	711	41	conclusion	conclusion	NOUN
ftr-468	711	42	"	"	PUNCT
ftr-468	711	43	coupled	couple	VERB
ftr-468	711	44	with	with	ADP
ftr-468	711	45	the	the	DET
ftr-468	711	46	relatively	relatively	ADV
ftr-468	711	47	high	high	ADJ
ftr-468	711	48	value	value	NOUN
ftr-468	711	49	of	of	ADP
ftr-468	711	50	the	the	DET
ftr-468	711	51	transaction	transaction	NOUN
ftr-468	711	52	requires	require	VERB
ftr-468	711	53	that	that	SCONJ
ftr-468	711	54	the	the	DET
ftr-468	711	55	taxpayer	taxpayer	NOUN
ftr-468	711	56	always	always	ADV
ftr-468	711	57	seek	seek	VERB
ftr-468	711	58	the	the	DET
ftr-468	711	59	service	service	NOUN
ftr-468	711	60	's	's	PART
ftr-468	711	61	prior	prior	ADJ
ftr-468	711	62	review	review	NOUN
ftr-468	711	63	and	and	CCONJ
ftr-468	711	64	approval	approval	NOUN
ftr-468	711	65	.	.	PUNCT
ftr-468	712	1	the	the	DET
ftr-468	712	2	result	result	NOUN
ftr-468	712	3	of	of	ADP
ftr-468	712	4	the	the	DET
ftr-468	712	5	reverse	reverse	ADJ
ftr-468	712	6	tax	tax	NOUN
ftr-468	712	7	lottery	lottery	NOUN
ftr-468	712	8	is	be	AUX
ftr-468	712	9	an	an	DET
ftr-468	712	10	increase	increase	NOUN
ftr-468	712	11	in	in	ADP
ftr-468	712	12	time	time	NOUN
ftr-468	712	13	and	and	CCONJ
ftr-468	712	14	money	money	NOUN
ftr-468	712	15	necessarily	necessarily	ADV
ftr-468	712	16	diverted	divert	VERB
ftr-468	712	17	from	from	ADP
ftr-468	712	18	the	the	DET
ftr-468	712	19	principle	principle	ADJ
ftr-468	712	20	endeavor	endeavor	NOUN
ftr-468	712	21	.	.	PUNCT
ftr-468	713	1	complexity	complexity	NOUN
ftr-468	713	2	,	,	PUNCT
ftr-468	713	3	of	of	ADP
ftr-468	713	4	course	course	NOUN
ftr-468	713	5	,	,	PUNCT
ftr-468	713	6	is	be	AUX
ftr-468	713	7	an	an	DET
ftr-468	713	8	elusive	elusive	ADJ
ftr-468	713	9	and	and	CCONJ
ftr-468	713	10	relative	relative	ADJ
ftr-468	713	11	concept	concept	NOUN
ftr-468	713	12	.	.	PUNCT
ftr-468	714	1	rules	rule	NOUN
ftr-468	714	2	and	and	CCONJ
ftr-468	714	3	regulations	regulation	NOUN
ftr-468	714	4	applicable	applicable	ADJ
ftr-468	714	5	to	to	ADP
ftr-468	714	6	any	any	DET
ftr-468	714	7	endeavor	endeavor	NOUN
ftr-468	714	8	necessarily	necessarily	ADV
ftr-468	714	9	increase	increase	VERB
ftr-468	714	10	the	the	DET
ftr-468	714	11	number	number	NOUN
ftr-468	714	12	of	of	ADP
ftr-468	714	13	discrete	discrete	ADJ
ftr-468	714	14	tasks	task	NOUN
ftr-468	714	15	which	which	PRON
ftr-468	714	16	must	must	AUX
ftr-468	714	17	be	be	AUX
ftr-468	714	18	achieved	achieve	VERB
ftr-468	714	19	to	to	PART
ftr-468	714	20	accomplish	accomplish	VERB
ftr-468	714	21	the	the	DET
ftr-468	714	22	endeavor	endeavor	NOUN
ftr-468	714	23	.	.	PUNCT
ftr-468	715	1	in	in	ADP
ftr-468	715	2	the	the	DET
ftr-468	715	3	tax	tax	NOUN
ftr-468	715	4	exempt	exempt	ADJ
ftr-468	715	5	arena	arena	NOUN
ftr-468	715	6	,	,	PUNCT
ftr-468	715	7	for	for	ADP
ftr-468	715	8	example	example	NOUN
ftr-468	715	9	,	,	PUNCT
ftr-468	715	10	there	there	PRON
ftr-468	715	11	is	be	VERB
ftr-468	715	12	a	a	DET
ftr-468	715	13	basic	basic	ADJ
ftr-468	715	14	endeavor	endeavor	NOUN
ftr-468	715	15	,	,	PUNCT
ftr-468	715	16	providing	provide	VERB
ftr-468	715	17	charitable	charitable	ADJ
ftr-468	715	18	goods	good	NOUN
ftr-468	715	19	and	and	CCONJ
ftr-468	715	20	services	service	NOUN
ftr-468	715	21	,	,	PUNCT
ftr-468	715	22	which	which	PRON
ftr-468	715	23	is	be	AUX
ftr-468	715	24	accomplished	accomplish	VERB
ftr-468	715	25	through	through	ADP
ftr-468	715	26	a	a	DET
ftr-468	715	27	basic	basic	ADJ
ftr-468	715	28	subsidy	subsidy	NOUN
ftr-468	715	29	,	,	PUNCT
ftr-468	715	30	tax	tax	NOUN
ftr-468	715	31	exemption	exemption	NOUN
ftr-468	715	32	.	.	PUNCT
ftr-468	716	1	to	to	ADP
ftr-468	716	2	that	that	DET
ftr-468	716	3	basic	basic	ADJ
ftr-468	716	4	subsidy	subsidy	NOUN
ftr-468	716	5	,	,	PUNCT
ftr-468	716	6	though	though	ADV
ftr-468	716	7	,	,	PUNCT
ftr-468	716	8	is	be	AUX
ftr-468	716	9	attached	attach	VERB
ftr-468	716	10	certain	certain	ADJ
ftr-468	716	11	other	other	ADJ
ftr-468	716	12	rules	rule	NOUN
ftr-468	716	13	and	and	CCONJ
ftr-468	716	14	regulations	regulation	NOUN
ftr-468	716	15	generally	generally	ADV
ftr-468	716	16	involving	involve	VERB
ftr-468	716	17	prohibitions	prohibition	NOUN
ftr-468	716	18	against	against	ADP
ftr-468	716	19	the	the	DET
ftr-468	716	20	use	use	NOUN
ftr-468	716	21	of	of	ADP
ftr-468	716	22	tax	tax	NOUN
ftr-468	716	23	exemption	exemption	NOUN
ftr-468	716	24	for	for	ADP
ftr-468	716	25	unfair	unfair	ADJ
ftr-468	716	26	competition	competition	NOUN
ftr-468	716	27	,	,	PUNCT
ftr-468	716	28	9	9	NUM
ftr-468	716	29	'	'	PART
ftr-468	716	30	private	private	ADJ
ftr-468	716	31	profit92	profit92	NOUN
ftr-468	716	32	or	or	CCONJ
ftr-468	716	33	political	political	ADJ
ftr-468	716	34	purposes.9	purposes.9	NOUN
ftr-468	716	35	"	"	PUNCT
ftr-468	716	36	thus	thus	ADV
ftr-468	716	37	the	the	DET
ftr-468	716	38	basic	basic	ADJ
ftr-468	716	39	endeavor	endeavor	NOUN
ftr-468	716	40	is	be	AUX
ftr-468	716	41	complicated	complicate	VERB
ftr-468	716	42	by	by	ADP
ftr-468	716	43	the	the	DET
ftr-468	716	44	necessity	necessity	NOUN
ftr-468	716	45	to	to	PART
ftr-468	716	46	accomplish	accomplish	VERB
ftr-468	716	47	the	the	DET
ftr-468	716	48	tasks	task	NOUN
ftr-468	716	49	dictated	dictate	VERB
ftr-468	716	50	by	by	ADP
ftr-468	716	51	the	the	DET
ftr-468	716	52	added	add	VERB
ftr-468	716	53	rules	rule	NOUN
ftr-468	716	54	and	and	CCONJ
ftr-468	716	55	regulations	regulation	NOUN
ftr-468	716	56	.	.	PUNCT
ftr-468	717	1	these	these	DET
ftr-468	717	2	added	add	VERB
ftr-468	717	3	rules	rule	NOUN
ftr-468	717	4	and	and	CCONJ
ftr-468	717	5	regulations	regulation	NOUN
ftr-468	717	6	,	,	PUNCT
ftr-468	717	7	being	be	AUX
ftr-468	717	8	directed	direct	VERB
ftr-468	717	9	to	to	ADP
ftr-468	717	10	real	real	ADJ
ftr-468	717	11	possibilities	possibility	NOUN
ftr-468	717	12	of	of	ADP
ftr-468	717	13	human	human	ADJ
ftr-468	717	14	nature	nature	NOUN
ftr-468	717	15	,	,	PUNCT
ftr-468	717	16	have	have	AUX
ftr-468	717	17	never	never	ADV
ftr-468	717	18	been	be	AUX
ftr-468	717	19	seriously	seriously	ADV
ftr-468	717	20	questioned	question	VERB
ftr-468	717	21	and	and	CCONJ
ftr-468	717	22	indeed	indeed	ADV
ftr-468	717	23	are	be	AUX
ftr-468	717	24	viewed	view	VERB
ftr-468	717	25	as	as	ADP
ftr-468	717	26	necessary	necessary	ADJ
ftr-468	717	27	and	and	CCONJ
ftr-468	717	28	worth	worth	ADJ
ftr-468	717	29	the	the	DET
ftr-468	717	30	added	add	VERB
ftr-468	717	31	complexity	complexity	NOUN
ftr-468	717	32	-	-	PUNCT
ftr-468	717	33	worth	worth	NOUN
ftr-468	717	34	the	the	DET
ftr-468	717	35	diversion	diversion	NOUN
ftr-468	717	36	of	of	ADP
ftr-468	717	37	time	time	NOUN
ftr-468	717	38	and	and	CCONJ
ftr-468	717	39	money	money	NOUN
ftr-468	717	40	from	from	ADP
ftr-468	717	41	the	the	DET
ftr-468	717	42	provision	provision	NOUN
ftr-468	717	43	of	of	ADP
ftr-468	717	44	charitable	charitable	ADJ
ftr-468	717	45	goods	good	NOUN
ftr-468	717	46	and	and	CCONJ
ftr-468	717	47	services	service	NOUN
ftr-468	717	48	.	.	PUNCT
ftr-468	718	1	that	that	PRON
ftr-468	718	2	is	be	AUX
ftr-468	718	3	,	,	PUNCT
ftr-468	718	4	the	the	DET
ftr-468	718	5	benefits	benefit	NOUN
ftr-468	718	6	of	of	ADP
ftr-468	718	7	the	the	DET
ftr-468	718	8	rules	rule	NOUN
ftr-468	718	9	and	and	CCONJ
ftr-468	718	10	regulations	regulation	NOUN
ftr-468	718	11	outweigh	outweigh	VERB
ftr-468	718	12	the	the	DET
ftr-468	718	13	diversion	diversion	NOUN
ftr-468	718	14	of	of	ADP
ftr-468	718	15	time	time	NOUN
ftr-468	718	16	and	and	CCONJ
ftr-468	718	17	money	money	NOUN
ftr-468	718	18	from	from	ADP
ftr-468	718	19	the	the	DET
ftr-468	718	20	basic	basic	ADJ
ftr-468	718	21	endeavor	endeavor	NOUN
ftr-468	718	22	because	because	SCONJ
ftr-468	718	23	without	without	ADP
ftr-468	718	24	the	the	DET
ftr-468	718	25	rules	rule	NOUN
ftr-468	718	26	and	and	CCONJ
ftr-468	718	27	regulations	regulation	NOUN
ftr-468	718	28	there	there	PRON
ftr-468	718	29	is	be	VERB
ftr-468	718	30	the	the	DET
ftr-468	718	31	real	real	ADJ
ftr-468	718	32	possibility	possibility	NOUN
ftr-468	718	33	that	that	SCONJ
ftr-468	718	34	even	even	ADV
ftr-468	718	35	more	more	ADJ
ftr-468	718	36	time	time	NOUN
ftr-468	718	37	and	and	CCONJ
ftr-468	718	38	money	money	NOUN
ftr-468	718	39	might	might	AUX
ftr-468	718	40	be	be	AUX
ftr-468	718	41	diverted	divert	VERB
ftr-468	718	42	from	from	ADP
ftr-468	718	43	the	the	DET
ftr-468	718	44	subsidized	subsidize	VERB
ftr-468	718	45	goal	goal	NOUN
ftr-468	718	46	by	by	ADP
ftr-468	718	47	those	those	PRON
ftr-468	718	48	who	who	PRON
ftr-468	718	49	would	would	AUX
ftr-468	718	50	engage	engage	VERB
ftr-468	718	51	in	in	ADP
ftr-468	718	52	profit	profit	NOUN
ftr-468	718	53	taking	taking	NOUN
ftr-468	718	54	or	or	CCONJ
ftr-468	718	55	political	political	ADJ
ftr-468	718	56	advocacy	advocacy	NOUN
ftr-468	718	57	.	.	PUNCT
ftr-468	719	1	thus	thus	ADV
ftr-468	719	2	,	,	PUNCT
ftr-468	719	3	the	the	DET
ftr-468	719	4	question	question	NOUN
ftr-468	719	5	in	in	ADP
ftr-468	719	6	any	any	DET
ftr-468	719	7	case	case	NOUN
ftr-468	719	8	is	be	AUX
ftr-468	719	9	not	not	PART
ftr-468	719	10	merely	merely	ADV
ftr-468	719	11	whether	whether	SCONJ
ftr-468	719	12	a	a	DET
ftr-468	719	13	particular	particular	ADJ
ftr-468	719	14	tax	tax	NOUN
ftr-468	719	15	rule	rule	NOUN
ftr-468	719	16	or	or	CCONJ
ftr-468	719	17	regulation	regulation	NOUN
ftr-468	719	18	increases	increase	VERB
ftr-468	719	19	complexity	complexity	NOUN
ftr-468	719	20	.	.	PUNCT
ftr-468	720	1	invariably	invariably	ADV
ftr-468	720	2	rules	rule	NOUN
ftr-468	720	3	and	and	CCONJ
ftr-468	720	4	regulations	regulation	NOUN
ftr-468	720	5	do	do	VERB
ftr-468	720	6	so	so	ADV
ftr-468	720	7	.	.	PUNCT
ftr-468	721	1	the	the	DET
ftr-468	721	2	question	question	NOUN
ftr-468	721	3	is	be	AUX
ftr-468	721	4	whether	whether	SCONJ
ftr-468	721	5	the	the	DET
ftr-468	721	6	benefits	benefit	NOUN
ftr-468	721	7	of	of	ADP
ftr-468	721	8	the	the	DET
ftr-468	721	9	rule	rule	NOUN
ftr-468	721	10	or	or	CCONJ
ftr-468	721	11	regulation	regulation	NOUN
ftr-468	721	12	outweigh	outweigh	VERB
ftr-468	721	13	the	the	DET
ftr-468	721	14	diversion	diversion	NOUN
ftr-468	721	15	of	of	ADP
ftr-468	721	16	time	time	NOUN
ftr-468	721	17	and	and	CCONJ
ftr-468	721	18	money	money	NOUN
ftr-468	721	19	from	from	ADP
ftr-468	721	20	the	the	DET
ftr-468	721	21	basic	basic	ADJ
ftr-468	721	22	endeavor	endeavor	NOUN
ftr-468	721	23	.	.	PUNCT
ftr-468	722	1	with	with	ADP
ftr-468	722	2	regard	regard	NOUN
ftr-468	722	3	to	to	ADP
ftr-468	722	4	joint	joint	ADJ
ftr-468	722	5	operating	operating	NOUN
ftr-468	722	6	agreements	agreement	NOUN
ftr-468	722	7	,	,	PUNCT
ftr-468	722	8	the	the	DET
ftr-468	722	9	inquiry	inquiry	NOUN
ftr-468	722	10	involves	involve	VERB
ftr-468	722	11	an	an	DET
ftr-468	722	12	identification	identification	NOUN
ftr-468	722	13	of	of	ADP
ftr-468	722	14	the	the	DET
ftr-468	722	15	benefits	benefit	NOUN
ftr-468	722	16	obtained	obtain	VERB
ftr-468	722	17	by	by	ADP
ftr-468	722	18	adherence	adherence	NOUN
ftr-468	722	19	to	to	ADP
ftr-468	722	20	the	the	DET
ftr-468	722	21	complexities	complexity	NOUN
ftr-468	722	22	90	90	NUM
ftr-468	722	23	.	.	PUNCT
ftr-468	723	1	roberts	roberts	PROPN
ftr-468	723	2	et	et	PROPN
ftr-468	723	3	al	al	PROPN
ftr-468	723	4	.	.	PROPN
ftr-468	723	5	,	,	PUNCT
ftr-468	723	6	supra	supra	PROPN
ftr-468	723	7	note	note	NOUN
ftr-468	723	8	4	4	NUM
ftr-468	723	9	,	,	PUNCT
ftr-468	723	10	at	at	ADP
ftr-468	723	11	330	330	NUM
ftr-468	723	12	.	.	PUNCT
ftr-468	724	1	roberts	roberts	PROPN
ftr-468	724	2	states	states	PROPN
ftr-468	724	3	:	:	PUNCT
ftr-468	724	4	the	the	DET
ftr-468	724	5	"	"	PUNCT
ftr-468	724	6	appallingly	appallingly	ADV
ftr-468	724	7	complicated	complicated	ADJ
ftr-468	724	8	"	"	PUNCT
ftr-468	724	9	tax	tax	NOUN
ftr-468	724	10	law	law	NOUN
ftr-468	724	11	,	,	PUNCT
ftr-468	724	12	the	the	DET
ftr-468	724	13	inadequacy	inadequacy	NOUN
ftr-468	724	14	of	of	ADP
ftr-468	724	15	audits	audits	NOUN
ftr-468	724	16	by	by	ADP
ftr-468	724	17	the	the	DET
ftr-468	724	18	service	service	NOUN
ftr-468	724	19	,	,	PUNCT
ftr-468	724	20	the	the	DET
ftr-468	724	21	manpower	manpower	NOUN
ftr-468	724	22	of	of	ADP
ftr-468	724	23	the	the	DET
ftr-468	724	24	service	service	NOUN
ftr-468	724	25	devoted	devote	VERB
ftr-468	724	26	to	to	ADP
ftr-468	724	27	complexity	complexity	NOUN
ftr-468	724	28	.	.	PUNCT
ftr-468	725	1	the	the	DET
ftr-468	725	2	impracticality	impracticality	NOUN
ftr-468	725	3	of	of	ADP
ftr-468	725	4	training	training	NOUN
ftr-468	725	5	revenue	revenue	NOUN
ftr-468	725	6	agents	agent	NOUN
ftr-468	725	7	to	to	PART
ftr-468	725	8	achieve	achieve	VERB
ftr-468	725	9	expertness	expertness	NOUN
ftr-468	725	10	in	in	ADP
ftr-468	725	11	the	the	DET
ftr-468	725	12	morass	morass	NOUN
ftr-468	725	13	of	of	ADP
ftr-468	725	14	the	the	DET
ftr-468	725	15	existing	exist	VERB
ftr-468	725	16	tax	tax	NOUN
ftr-468	725	17	law	law	NOUN
ftr-468	725	18	and	and	CCONJ
ftr-468	725	19	the	the	DET
ftr-468	725	20	flexibility	flexibility	NOUN
ftr-468	725	21	available	available	ADJ
ftr-468	725	22	to	to	ADP
ftr-468	725	23	the	the	DET
ftr-468	725	24	taxpayer	taxpayer	NOUN
ftr-468	725	25	in	in	ADP
ftr-468	725	26	legitimately	legitimately	ADV
ftr-468	725	27	resolving	resolve	VERB
ftr-468	725	28	to	to	ADP
ftr-468	725	29	his	his	PRON
ftr-468	725	30	own	own	ADJ
ftr-468	725	31	advantage	advantage	NOUN
ftr-468	725	32	the	the	DET
ftr-468	725	33	numerous	numerous	ADJ
ftr-468	725	34	doubtful	doubtful	ADJ
ftr-468	725	35	issues	issue	NOUN
ftr-468	725	36	resulting	result	VERB
ftr-468	725	37	from	from	ADP
ftr-468	725	38	those	those	DET
ftr-468	725	39	complexities	complexity	NOUN
ftr-468	725	40	,	,	PUNCT
ftr-468	725	41	all	all	PRON
ftr-468	725	42	serve	serve	VERB
ftr-468	725	43	to	to	PART
ftr-468	725	44	turn	turn	VERB
ftr-468	725	45	the	the	DET
ftr-468	725	46	income	income	NOUN
ftr-468	725	47	tax	tax	NOUN
ftr-468	725	48	return	return	NOUN
ftr-468	725	49	of	of	ADP
ftr-468	725	50	the	the	DET
ftr-468	725	51	affluent	affluent	ADJ
ftr-468	725	52	taxpayer	taxpayer	NOUN
ftr-468	725	53	into	into	ADP
ftr-468	725	54	a	a	DET
ftr-468	725	55	lottery	lottery	NOUN
ftr-468	725	56	....	....	PUNCT
ftr-468	726	1	i	i	PRON
ftr-468	726	2	d.	d.	PROPN
ftr-468	726	3	91	91	NUM
ftr-468	726	4	.	.	PUNCT
ftr-468	727	1	irc	irc	PROPN
ftr-468	727	2	§	§	PROPN
ftr-468	727	3	§	§	PROPN
ftr-468	727	4	502	502	NUM
ftr-468	727	5	,	,	PUNCT
ftr-468	727	6	511	511	NUM
ftr-468	727	7	.	.	PUNCT
ftr-468	728	1	92	92	NUM
ftr-468	728	2	.	.	PUNCT
ftr-468	729	1	irc	irc	PROPN
ftr-468	729	2	§	§	PROPN
ftr-468	729	3	501(c)(3	501(c)(3	NUM
ftr-468	729	4	)	)	PUNCT
ftr-468	729	5	.	.	PUNCT
ftr-468	730	1	93	93	NUM
ftr-468	730	2	.	.	PUNCT
ftr-468	731	1	i	i	PRON
ftr-468	731	2	d.	d.	PROPN
ftr-468	731	3	1997.1	1997.1	NUM
ftr-468	731	4	florida	florida	PROPN
ftr-468	731	5	tax	tax	NOUN
ftr-468	731	6	review	review	NOUN
ftr-468	731	7	engendered	engender	VERB
ftr-468	731	8	.	.	PUNCT
ftr-468	732	1	and	and	CCONJ
ftr-468	732	2	because	because	SCONJ
ftr-468	732	3	the	the	DET
ftr-468	732	4	complexity	complexity	NOUN
ftr-468	732	5	is	be	AUX
ftr-468	732	6	indeed	indeed	ADV
ftr-468	732	7	a	a	DET
ftr-468	732	8	relative	relative	ADJ
ftr-468	732	9	concept	concept	NOUN
ftr-468	732	10	,	,	PUNCT
ftr-468	732	11	it	it	PRON
ftr-468	732	12	is	be	AUX
ftr-468	732	13	also	also	ADV
ftr-468	732	14	relevant	relevant	ADJ
ftr-468	732	15	to	to	PART
ftr-468	732	16	compare	compare	VERB
ftr-468	732	17	the	the	DET
ftr-468	732	18	joint	joint	ADJ
ftr-468	732	19	operating	operating	NOUN
ftr-468	732	20	agreement	agreement	NOUN
ftr-468	732	21	model	model	NOUN
ftr-468	732	22	to	to	ADP
ftr-468	732	23	other	other	ADJ
ftr-468	732	24	forms	form	NOUN
ftr-468	732	25	of	of	ADP
ftr-468	732	26	achieving	achieve	VERB
ftr-468	732	27	the	the	DET
ftr-468	732	28	consolidation	consolidation	NOUN
ftr-468	732	29	goal	goal	NOUN
ftr-468	732	30	which	which	PRON
ftr-468	732	31	ultimately	ultimately	ADV
ftr-468	732	32	benefit	benefit	VERB
ftr-468	732	33	the	the	DET
ftr-468	732	34	more	more	ADV
ftr-468	732	35	effective	effective	ADJ
ftr-468	732	36	delivery	delivery	NOUN
ftr-468	732	37	of	of	ADP
ftr-468	732	38	charitable	charitable	ADJ
ftr-468	732	39	goods	good	NOUN
ftr-468	732	40	and	and	CCONJ
ftr-468	732	41	services	service	NOUN
ftr-468	732	42	(	(	PUNCT
ftr-468	732	43	"	"	PUNCT
ftr-468	732	44	the	the	DET
ftr-468	732	45	basic	basic	ADJ
ftr-468	732	46	endeavor	endeavor	NOUN
ftr-468	732	47	"	"	PUNCT
ftr-468	732	48	)	)	PUNCT
ftr-468	732	49	.	.	PUNCT
ftr-468	733	1	the	the	DET
ftr-468	733	2	result	result	NOUN
ftr-468	733	3	of	of	ADP
ftr-468	733	4	this	this	DET
ftr-468	733	5	inquiry	inquiry	NOUN
ftr-468	733	6	will	will	AUX
ftr-468	733	7	answer	answer	VERB
ftr-468	733	8	the	the	DET
ftr-468	733	9	question	question	NOUN
ftr-468	733	10	whether	whether	SCONJ
ftr-468	733	11	joint	joint	ADJ
ftr-468	733	12	operating	operating	NOUN
ftr-468	733	13	agreements	agreement	NOUN
ftr-468	733	14	are	be	AUX
ftr-468	733	15	unnecessarily	unnecessarily	ADV
ftr-468	733	16	complex	complex	ADJ
ftr-468	733	17	impositions	imposition	NOUN
ftr-468	733	18	on	on	ADP
ftr-468	733	19	tax	tax	NOUN
ftr-468	733	20	exempt	exempt	ADJ
ftr-468	733	21	organizations	organization	NOUN
ftr-468	733	22	.	.	PUNCT
ftr-468	734	1	the	the	DET
ftr-468	734	2	basic	basic	ADJ
ftr-468	734	3	endeavor	endeavor	NOUN
ftr-468	734	4	of	of	ADP
ftr-468	734	5	joint	joint	ADJ
ftr-468	734	6	operating	operating	NOUN
ftr-468	734	7	agreements	agreement	NOUN
ftr-468	734	8	is	be	AUX
ftr-468	734	9	the	the	DET
ftr-468	734	10	consolidation	consolidation	NOUN
ftr-468	734	11	of	of	ADP
ftr-468	734	12	services	service	NOUN
ftr-468	734	13	,	,	PUNCT
ftr-468	734	14	reduction	reduction	NOUN
ftr-468	734	15	in	in	ADP
ftr-468	734	16	overhead	overhead	ADJ
ftr-468	734	17	costs	cost	NOUN
ftr-468	734	18	and	and	CCONJ
ftr-468	734	19	the	the	DET
ftr-468	734	20	resulting	result	VERB
ftr-468	734	21	delivery	delivery	NOUN
ftr-468	734	22	of	of	ADP
ftr-468	734	23	greater	great	ADJ
ftr-468	734	24	portions	portion	NOUN
ftr-468	734	25	of	of	ADP
ftr-468	734	26	the	the	DET
ftr-468	734	27	charitable	charitable	ADJ
ftr-468	734	28	fisc	fisc	NOUN
ftr-468	734	29	to	to	ADP
ftr-468	734	30	charitable	charitable	ADJ
ftr-468	734	31	beneficiaries	beneficiary	NOUN
ftr-468	734	32	.	.	PUNCT
ftr-468	735	1	joint	joint	ADJ
ftr-468	735	2	operating	operate	VERB
ftr-468	735	3	agreements	agreement	NOUN
ftr-468	735	4	accomplish	accomplish	VERB
ftr-468	735	5	this	this	DET
ftr-468	735	6	goal	goal	NOUN
ftr-468	735	7	by	by	ADP
ftr-468	735	8	eliminating	eliminate	VERB
ftr-468	735	9	the	the	DET
ftr-468	735	10	practical	practical	ADJ
ftr-468	735	11	requirement	requirement	NOUN
ftr-468	735	12	that	that	SCONJ
ftr-468	735	13	several	several	ADJ
ftr-468	735	14	different	different	ADJ
ftr-468	735	15	nonprofit	nonprofit	ADJ
ftr-468	735	16	hospitals	hospital	NOUN
ftr-468	735	17	within	within	ADP
ftr-468	735	18	a	a	DET
ftr-468	735	19	general	general	ADJ
ftr-468	735	20	area	area	NOUN
ftr-468	735	21	and	and	CCONJ
ftr-468	735	22	having	have	VERB
ftr-468	735	23	the	the	DET
ftr-468	735	24	same	same	ADJ
ftr-468	735	25	or	or	CCONJ
ftr-468	735	26	substantially	substantially	ADV
ftr-468	735	27	similar	similar	ADJ
ftr-468	735	28	goals	goal	NOUN
ftr-468	735	29	each	each	PRON
ftr-468	735	30	offer	offer	VERB
ftr-468	735	31	identical	identical	ADJ
ftr-468	735	32	services	service	NOUN
ftr-468	735	33	.	.	PUNCT
ftr-468	736	1	consolidation	consolidation	NOUN
ftr-468	736	2	is	be	AUX
ftr-468	736	3	achieved	achieve	VERB
ftr-468	736	4	because	because	SCONJ
ftr-468	736	5	different	different	ADJ
ftr-468	736	6	tasks	task	NOUN
ftr-468	736	7	are	be	AUX
ftr-468	736	8	undertaken	undertake	VERB
ftr-468	736	9	by	by	ADP
ftr-468	736	10	one	one	NUM
ftr-468	736	11	hospital	hospital	NOUN
ftr-468	736	12	for	for	ADP
ftr-468	736	13	the	the	DET
ftr-468	736	14	benefit	benefit	NOUN
ftr-468	736	15	and	and	CCONJ
ftr-468	736	16	use	use	NOUN
ftr-468	736	17	of	of	ADP
ftr-468	736	18	the	the	DET
ftr-468	736	19	others	other	NOUN
ftr-468	736	20	,	,	PUNCT
ftr-468	736	21	rather	rather	ADV
ftr-468	736	22	than	than	ADP
ftr-468	736	23	several	several	ADJ
ftr-468	736	24	hospitals	hospital	NOUN
ftr-468	736	25	each	each	PRON
ftr-468	736	26	undertaking	undertake	VERB
ftr-468	736	27	the	the	DET
ftr-468	736	28	same	same	ADJ
ftr-468	736	29	tasks	task	NOUN
ftr-468	736	30	for	for	ADP
ftr-468	736	31	their	their	PRON
ftr-468	736	32	own	own	ADJ
ftr-468	736	33	benefits	benefit	NOUN
ftr-468	736	34	.	.	PUNCT
ftr-468	737	1	to	to	PART
ftr-468	737	2	achieve	achieve	VERB
ftr-468	737	3	this	this	DET
ftr-468	737	4	consolidation	consolidation	NOUN
ftr-468	737	5	without	without	ADP
ftr-468	737	6	adverse	adverse	ADJ
ftr-468	737	7	tax	tax	NOUN
ftr-468	737	8	consequences	consequence	NOUN
ftr-468	737	9	,	,	PUNCT
ftr-468	737	10	a	a	DET
ftr-468	737	11	joint	joint	ADJ
ftr-468	737	12	operating	operating	NOUN
ftr-468	737	13	agreement	agreement	NOUN
ftr-468	737	14	requires	require	VERB
ftr-468	737	15	completion	completion	NOUN
ftr-468	737	16	of	of	ADP
ftr-468	737	17	several	several	ADJ
ftr-468	737	18	incremental	incremental	ADJ
ftr-468	737	19	tasks.94	tasks.94	NOUN
ftr-468	737	20	foremost	foremost	ADV
ftr-468	737	21	,	,	PUNCT
ftr-468	737	22	the	the	DET
ftr-468	737	23	several	several	ADJ
ftr-468	737	24	hospitals	hospital	NOUN
ftr-468	737	25	must	must	AUX
ftr-468	737	26	negotiate	negotiate	VERB
ftr-468	737	27	and	and	CCONJ
ftr-468	737	28	agree	agree	VERB
ftr-468	737	29	upon	upon	SCONJ
ftr-468	737	30	basic	basic	ADJ
ftr-468	737	31	philosophical	philosophical	ADJ
ftr-468	737	32	goals	goal	NOUN
ftr-468	737	33	and	and	CCONJ
ftr-468	737	34	embody	embody	VERB
ftr-468	737	35	these	these	DET
ftr-468	737	36	goals	goal	NOUN
ftr-468	737	37	in	in	ADP
ftr-468	737	38	an	an	DET
ftr-468	737	39	overall	overall	ADJ
ftr-468	737	40	constitutional	constitutional	ADJ
ftr-468	737	41	document.95	document.95	NOUN
ftr-468	737	42	since	since	SCONJ
ftr-468	737	43	the	the	DET
ftr-468	737	44	essential	essential	ADJ
ftr-468	737	45	aspect	aspect	NOUN
ftr-468	737	46	of	of	ADP
ftr-468	737	47	a	a	DET
ftr-468	737	48	joint	joint	ADJ
ftr-468	737	49	operating	operating	NOUN
ftr-468	737	50	agreement	agreement	NOUN
ftr-468	737	51	is	be	AUX
ftr-468	737	52	the	the	DET
ftr-468	737	53	formation	formation	NOUN
ftr-468	737	54	of	of	ADP
ftr-468	737	55	and	and	CCONJ
ftr-468	737	56	acquiescence	acquiescence	NOUN
ftr-468	737	57	of	of	ADP
ftr-468	737	58	power	power	NOUN
ftr-468	737	59	to	to	ADP
ftr-468	737	60	a	a	DET
ftr-468	737	61	consolidation	consolidation	NOUN
ftr-468	737	62	entity	entity	NOUN
ftr-468	737	63	,	,	PUNCT
ftr-468	737	64	the	the	DET
ftr-468	737	65	several	several	ADJ
ftr-468	737	66	participants	participant	NOUN
ftr-468	737	67	must	must	AUX
ftr-468	737	68	somehow	somehow	ADV
ftr-468	737	69	coordinate	coordinate	VERB
ftr-468	737	70	their	their	PRON
ftr-468	737	71	individual	individual	ADJ
ftr-468	737	72	philosophies	philosophy	NOUN
ftr-468	737	73	into	into	ADP
ftr-468	737	74	a	a	DET
ftr-468	737	75	single	single	ADJ
ftr-468	737	76	articulation	articulation	NOUN
ftr-468	737	77	which	which	PRON
ftr-468	737	78	,	,	PUNCT
ftr-468	737	79	in	in	ADP
ftr-468	737	80	turn	turn	NOUN
ftr-468	737	81	,	,	PUNCT
ftr-468	737	82	will	will	AUX
ftr-468	737	83	be	be	AUX
ftr-468	737	84	assumed	assume	VERB
ftr-468	737	85	by	by	ADP
ftr-468	737	86	the	the	DET
ftr-468	737	87	consolidation	consolidation	NOUN
ftr-468	737	88	entity.96	entity.96	NOUN
ftr-468	737	89	although	although	SCONJ
ftr-468	737	90	several	several	ADJ
ftr-468	737	91	hospitals	hospital	NOUN
ftr-468	737	92	may	may	AUX
ftr-468	737	93	appear	appear	VERB
ftr-468	737	94	functionally	functionally	ADV
ftr-468	737	95	identical	identical	ADJ
ftr-468	737	96	to	to	ADP
ftr-468	737	97	one	one	NUM
ftr-468	737	98	another	another	DET
ftr-468	737	99	,	,	PUNCT
ftr-468	737	100	religious	religious	ADJ
ftr-468	737	101	,	,	PUNCT
ftr-468	737	102	historical	historical	ADJ
ftr-468	737	103	,	,	PUNCT
ftr-468	737	104	educational	educational	ADJ
ftr-468	737	105	,	,	PUNCT
ftr-468	737	106	public	public	ADJ
ftr-468	737	107	and	and	CCONJ
ftr-468	737	108	private	private	ADJ
ftr-468	737	109	affiliations	affiliation	NOUN
ftr-468	737	110	and	and	CCONJ
ftr-468	737	111	commitments	commitment	NOUN
ftr-468	737	112	make	make	VERB
ftr-468	737	113	the	the	DET
ftr-468	737	114	coordination	coordination	NOUN
ftr-468	737	115	process	process	NOUN
ftr-468	737	116	both	both	CCONJ
ftr-468	737	117	sensitive	sensitive	ADJ
ftr-468	737	118	and	and	CCONJ
ftr-468	737	119	time	time	NOUN
ftr-468	737	120	94	94	NUM
ftr-468	737	121	.	.	PUNCT
ftr-468	738	1	see	see	VERB
ftr-468	738	2	generally	generally	ADV
ftr-468	738	3	hollis	hollis	ADJ
ftr-468	738	4	,	,	PUNCT
ftr-468	738	5	supra	supra	PROPN
ftr-468	738	6	note	note	PROPN
ftr-468	738	7	25	25	NUM
ftr-468	738	8	,	,	PUNCT
ftr-468	738	9	at	at	ADP
ftr-468	738	10	131	131	NUM
ftr-468	738	11	-	-	SYM
ftr-468	738	12	33	33	NUM
ftr-468	738	13	.	.	PUNCT
ftr-468	739	1	95	95	NUM
ftr-468	739	2	.	.	PUNCT
ftr-468	740	1	one	one	NUM
ftr-468	740	2	hospital	hospital	NOUN
ftr-468	740	3	consultant	consultant	NOUN
ftr-468	740	4	lists	list	VERB
ftr-468	740	5	twelve	twelve	NUM
ftr-468	740	6	different	different	ADJ
ftr-468	740	7	areas	area	NOUN
ftr-468	740	8	which	which	PRON
ftr-468	740	9	hospital	hospital	NOUN
ftr-468	740	10	boards	board	NOUN
ftr-468	740	11	must	must	AUX
ftr-468	740	12	coordinate	coordinate	VERB
ftr-468	740	13	with	with	ADP
ftr-468	740	14	those	those	PRON
ftr-468	740	15	with	with	ADP
ftr-468	740	16	whom	whom	PRON
ftr-468	740	17	it	it	PRON
ftr-468	740	18	enters	enter	VERB
ftr-468	740	19	into	into	ADP
ftr-468	740	20	a	a	DET
ftr-468	740	21	joint	joint	ADJ
ftr-468	740	22	venture	venture	NOUN
ftr-468	740	23	.	.	PUNCT
ftr-468	741	1	hollis	hollis	PROPN
ftr-468	741	2	,	,	PUNCT
ftr-468	741	3	supra	supra	PROPN
ftr-468	741	4	note	note	PROPN
ftr-468	741	5	25	25	NUM
ftr-468	741	6	,	,	PUNCT
ftr-468	741	7	at	at	ADP
ftr-468	741	8	134	134	NUM
ftr-468	741	9	.	.	PUNCT
ftr-468	742	1	each	each	DET
ftr-468	742	2	hospital	hospital	NOUN
ftr-468	742	3	participant	participant	NOUN
ftr-468	742	4	should	should	AUX
ftr-468	742	5	be	be	AUX
ftr-468	742	6	able	able	ADJ
ftr-468	742	7	to	to	PART
ftr-468	742	8	demonstrate	demonstrate	VERB
ftr-468	742	9	or	or	CCONJ
ftr-468	742	10	agree	agree	VERB
ftr-468	742	11	upon	upon	SCONJ
ftr-468	742	12	the	the	DET
ftr-468	742	13	following	following	NOUN
ftr-468	742	14	:	:	PUNCT
ftr-468	742	15	commitment	commitment	NOUN
ftr-468	742	16	to	to	ADP
ftr-468	742	17	a	a	DET
ftr-468	742	18	central	central	ADJ
ftr-468	742	19	mission	mission	NOUN
ftr-468	742	20	,	,	PUNCT
ftr-468	742	21	sharing	sharing	NOUN
ftr-468	742	22	of	of	ADP
ftr-468	742	23	governance	governance	NOUN
ftr-468	742	24	,	,	PUNCT
ftr-468	742	25	commitment	commitment	NOUN
ftr-468	742	26	to	to	PART
ftr-468	742	27	serve	serve	VERB
ftr-468	742	28	a	a	DET
ftr-468	742	29	certain	certain	ADJ
ftr-468	742	30	region	region	NOUN
ftr-468	742	31	,	,	PUNCT
ftr-468	742	32	continuation	continuation	NOUN
ftr-468	742	33	of	of	ADP
ftr-468	742	34	services	service	NOUN
ftr-468	742	35	deemed	deem	VERB
ftr-468	742	36	important	important	ADJ
ftr-468	742	37	to	to	ADP
ftr-468	742	38	a	a	DET
ftr-468	742	39	particular	particular	ADJ
ftr-468	742	40	participant	participant	NOUN
ftr-468	742	41	,	,	PUNCT
ftr-468	742	42	evidence	evidence	NOUN
ftr-468	742	43	of	of	ADP
ftr-468	742	44	regional	regional	ADJ
ftr-468	742	45	exclusivity	exclusivity	NOUN
ftr-468	742	46	,	,	PUNCT
ftr-468	742	47	ability	ability	NOUN
ftr-468	742	48	to	to	PART
ftr-468	742	49	effect	effect	VERB
ftr-468	742	50	physician	physician	NOUN
ftr-468	742	51	integration	integration	NOUN
ftr-468	742	52	,	,	PUNCT
ftr-468	742	53	ability	ability	NOUN
ftr-468	742	54	to	to	PART
ftr-468	742	55	attract	attract	VERB
ftr-468	742	56	patients	patient	NOUN
ftr-468	742	57	,	,	PUNCT
ftr-468	742	58	ability	ability	NOUN
ftr-468	742	59	and	and	CCONJ
ftr-468	742	60	willingness	willingness	NOUN
ftr-468	742	61	to	to	PART
ftr-468	742	62	undertake	undertake	VERB
ftr-468	742	63	risky	risky	ADJ
ftr-468	742	64	managed	manage	VERB
ftr-468	742	65	care	care	NOUN
ftr-468	742	66	contracts	contract	NOUN
ftr-468	742	67	,	,	PUNCT
ftr-468	742	68	employee	employee	NOUN
ftr-468	742	69	development	development	NOUN
ftr-468	742	70	,	,	PUNCT
ftr-468	742	71	financial	financial	ADJ
ftr-468	742	72	strength	strength	NOUN
ftr-468	742	73	,	,	PUNCT
ftr-468	742	74	commitment	commitment	NOUN
ftr-468	742	75	to	to	ADP
ftr-468	742	76	sufficient	sufficient	ADJ
ftr-468	742	77	capitalization	capitalization	NOUN
ftr-468	742	78	,	,	PUNCT
ftr-468	742	79	and	and	CCONJ
ftr-468	742	80	demonstrated	demonstrate	VERB
ftr-468	742	81	ability	ability	NOUN
ftr-468	742	82	to	to	PART
ftr-468	742	83	achieve	achieve	VERB
ftr-468	742	84	economies	economy	NOUN
ftr-468	742	85	of	of	ADP
ftr-468	742	86	scale	scale	NOUN
ftr-468	742	87	.	.	PUNCT
ftr-468	743	1	i	i	PRON
ftr-468	743	2	d.	d.	PROPN
ftr-468	743	3	96	96	NUM
ftr-468	743	4	.	.	PUNCT
ftr-468	744	1	the	the	DET
ftr-468	744	2	strategic	strategic	ADJ
ftr-468	744	3	rationale	rationale	NOUN
ftr-468	744	4	that	that	PRON
ftr-468	744	5	leads	lead	VERB
ftr-468	744	6	a	a	DET
ftr-468	744	7	hospital	hospital	NOUN
ftr-468	744	8	to	to	PART
ftr-468	744	9	seek	seek	VERB
ftr-468	744	10	an	an	DET
ftr-468	744	11	affiliation	affiliation	NOUN
ftr-468	744	12	may	may	AUX
ftr-468	744	13	be	be	AUX
ftr-468	744	14	clear	clear	ADJ
ftr-468	744	15	;	;	PUNCT
ftr-468	744	16	the	the	DET
ftr-468	744	17	process	process	NOUN
ftr-468	744	18	,	,	PUNCT
ftr-468	744	19	however	however	ADV
ftr-468	744	20	,	,	PUNCT
ftr-468	744	21	is	be	AUX
ftr-468	744	22	never	never	ADV
ftr-468	744	23	easy	easy	ADJ
ftr-468	744	24	.	.	PUNCT
ftr-468	745	1	the	the	DET
ftr-468	745	2	boards	board	NOUN
ftr-468	745	3	of	of	ADP
ftr-468	745	4	community	community	NOUN
ftr-468	745	5	hospitals	hospital	NOUN
ftr-468	745	6	typically	typically	ADV
ftr-468	745	7	are	be	AUX
ftr-468	745	8	emotionally	emotionally	ADV
ftr-468	745	9	attached	attach	VERB
ftr-468	745	10	to	to	ADP
ftr-468	745	11	"	"	PUNCT
ftr-468	745	12	their	their	PRON
ftr-468	745	13	"	"	PUNCT
ftr-468	745	14	hospital	hospital	NOUN
ftr-468	745	15	,	,	PUNCT
ftr-468	745	16	fiercely	fiercely	ADV
ftr-468	745	17	loyal	loyal	ADJ
ftr-468	745	18	to	to	ADP
ftr-468	745	19	its	its	PRON
ftr-468	745	20	employees	employee	NOUN
ftr-468	745	21	,	,	PUNCT
ftr-468	745	22	and	and	CCONJ
ftr-468	745	23	very	very	ADV
ftr-468	745	24	concerned	concerned	ADJ
ftr-468	745	25	about	about	ADP
ftr-468	745	26	their	their	PRON
ftr-468	745	27	community	community	NOUN
ftr-468	745	28	.	.	PUNCT
ftr-468	746	1	in	in	ADP
ftr-468	746	2	addition	addition	NOUN
ftr-468	746	3	,	,	PUNCT
ftr-468	746	4	boards	board	NOUN
ftr-468	746	5	often	often	ADV
ftr-468	746	6	are	be	AUX
ftr-468	746	7	highly	highly	ADV
ftr-468	746	8	protective	protective	ADJ
ftr-468	746	9	of	of	ADP
ftr-468	746	10	their	their	PRON
ftr-468	746	11	independence	independence	NOUN
ftr-468	746	12	and	and	CCONJ
ftr-468	746	13	reluctant	reluctant	ADJ
ftr-468	746	14	to	to	PART
ftr-468	746	15	share	share	VERB
ftr-468	746	16	control	control	NOUN
ftr-468	746	17	.	.	PUNCT
ftr-468	747	1	see	see	VERB
ftr-468	747	2	,	,	PUNCT
ftr-468	747	3	hollis	hollis	PROPN
ftr-468	747	4	,	,	PUNCT
ftr-468	747	5	supra	supra	PROPN
ftr-468	747	6	note	note	PROPN
ftr-468	747	7	25	25	NUM
ftr-468	747	8	,	,	PUNCT
ftr-468	747	9	at	at	ADP
ftr-468	747	10	132	132	NUM
ftr-468	747	11	.	.	PUNCT
ftr-468	748	1	[	[	X
ftr-468	748	2	vol	vol	NOUN
ftr-468	748	3	3:9	3:9	NUM
ftr-468	748	4	creating	create	VERB
ftr-468	748	5	complex	complex	ADJ
ftr-468	748	6	monsters	monster	NOUN
ftr-468	748	7	consuming,97	consuming,97	NOUN
ftr-468	748	8	necessarily	necessarily	ADV
ftr-468	748	9	involving	involve	VERB
ftr-468	748	10	discussions	discussion	NOUN
ftr-468	748	11	and	and	CCONJ
ftr-468	748	12	negotiations	negotiation	NOUN
ftr-468	748	13	as	as	ADP
ftr-468	748	14	to	to	ADP
ftr-468	748	15	basic	basic	ADJ
ftr-468	748	16	points	point	NOUN
ftr-468	748	17	and	and	CCONJ
ftr-468	748	18	then	then	ADV
ftr-468	748	19	the	the	DET
ftr-468	748	20	more	more	ADV
ftr-468	748	21	difficult	difficult	ADJ
ftr-468	748	22	task	task	NOUN
ftr-468	748	23	of	of	ADP
ftr-468	748	24	actually	actually	ADV
ftr-468	748	25	articulating	articulate	VERB
ftr-468	748	26	those	those	DET
ftr-468	748	27	basic	basic	ADJ
ftr-468	748	28	points	point	NOUN
ftr-468	748	29	in	in	ADP
ftr-468	748	30	a	a	DET
ftr-468	748	31	manner	manner	NOUN
ftr-468	748	32	politically	politically	ADV
ftr-468	748	33	acceptable	acceptable	ADJ
ftr-468	748	34	to	to	ADP
ftr-468	748	35	the	the	DET
ftr-468	748	36	participants	participant	NOUN
ftr-468	748	37	,	,	PUNCT
ftr-468	748	38	their	their	PRON
ftr-468	748	39	individual	individual	ADJ
ftr-468	748	40	governing	govern	VERB
ftr-468	748	41	bodies	body	NOUN
ftr-468	748	42	and	and	CCONJ
ftr-468	748	43	their	their	PRON
ftr-468	748	44	constituents	constituent	NOUN
ftr-468	748	45	.	.	PUNCT
ftr-468	748	46	"	"	PUNCT
ftr-468	749	1	once	once	ADV
ftr-468	749	2	agreement	agreement	NOUN
ftr-468	749	3	on	on	ADP
ftr-468	749	4	a	a	DET
ftr-468	749	5	basic	basic	ADJ
ftr-468	749	6	philosophy	philosophy	NOUN
ftr-468	749	7	is	be	AUX
ftr-468	749	8	reached	reach	VERB
ftr-468	749	9	and	and	CCONJ
ftr-468	749	10	sufficiently	sufficiently	ADV
ftr-468	749	11	recorded	record	VERB
ftr-468	749	12	,	,	PUNCT
ftr-468	749	13	the	the	DET
ftr-468	749	14	participants	participant	NOUN
ftr-468	749	15	must	must	AUX
ftr-468	749	16	then	then	ADV
ftr-468	749	17	begin	begin	VERB
ftr-468	749	18	the	the	DET
ftr-468	749	19	process	process	NOUN
ftr-468	749	20	of	of	ADP
ftr-468	749	21	completing	complete	VERB
ftr-468	749	22	the	the	DET
ftr-468	749	23	discrete	discrete	ADJ
ftr-468	749	24	tasks	task	NOUN
ftr-468	749	25	necessary	necessary	ADJ
ftr-468	749	26	to	to	ADP
ftr-468	749	27	the	the	DET
ftr-468	749	28	accomplishment	accomplishment	NOUN
ftr-468	749	29	of	of	ADP
ftr-468	749	30	the	the	DET
ftr-468	749	31	joint	joint	ADJ
ftr-468	749	32	operating	operating	NOUN
ftr-468	749	33	agreement	agreement	NOUN
ftr-468	749	34	.	.	PUNCT
ftr-468	750	1	initially	initially	ADV
ftr-468	750	2	,	,	PUNCT
ftr-468	750	3	the	the	DET
ftr-468	750	4	parties	party	NOUN
ftr-468	750	5	must	must	AUX
ftr-468	750	6	agree	agree	VERB
ftr-468	750	7	upon	upon	SCONJ
ftr-468	750	8	how	how	SCONJ
ftr-468	750	9	their	their	PRON
ftr-468	750	10	individual	individual	ADJ
ftr-468	750	11	interests	interest	NOUN
ftr-468	750	12	and	and	CCONJ
ftr-468	750	13	concerns	concern	NOUN
ftr-468	750	14	will	will	AUX
ftr-468	750	15	be	be	AUX
ftr-468	750	16	represented	represent	VERB
ftr-468	750	17	in	in	ADP
ftr-468	750	18	the	the	DET
ftr-468	750	19	consolidation	consolidation	NOUN
ftr-468	750	20	entity	entity	NOUN
ftr-468	750	21	's	's	PART
ftr-468	750	22	governance	governance	NOUN
ftr-468	750	23	structure	structure	NOUN
ftr-468	750	24	.	.	PUNCT
ftr-468	751	1	the	the	DET
ftr-468	751	2	natural	natural	ADJ
ftr-468	751	3	tendency	tendency	NOUN
ftr-468	751	4	to	to	PART
ftr-468	751	5	retain	retain	VERB
ftr-468	751	6	autonomy	autonomy	NOUN
ftr-468	751	7	must	must	AUX
ftr-468	751	8	give	give	VERB
ftr-468	751	9	way	way	NOUN
ftr-468	751	10	to	to	ADP
ftr-468	751	11	the	the	DET
ftr-468	751	12	consolidation	consolidation	NOUN
ftr-468	751	13	entity	entity	NOUN
ftr-468	751	14	's	's	PART
ftr-468	751	15	authority	authority	NOUN
ftr-468	751	16	over	over	ADP
ftr-468	751	17	the	the	DET
ftr-468	751	18	previously	previously	ADV
ftr-468	751	19	independent	independent	ADJ
ftr-468	751	20	participants	participant	NOUN
ftr-468	751	21	.	.	PUNCT
ftr-468	752	1	the	the	DET
ftr-468	752	2	parties	party	NOUN
ftr-468	752	3	must	must	AUX
ftr-468	752	4	negotiate	negotiate	VERB
ftr-468	752	5	the	the	DET
ftr-468	752	6	extent	extent	NOUN
ftr-468	752	7	of	of	ADP
ftr-468	752	8	the	the	DET
ftr-468	752	9	authority	authority	NOUN
ftr-468	752	10	ceded	cede	VERB
ftr-468	752	11	to	to	ADP
ftr-468	752	12	the	the	DET
ftr-468	752	13	consolidation	consolidation	NOUN
ftr-468	752	14	entity	entity	NOUN
ftr-468	752	15	,	,	PUNCT
ftr-468	752	16	keeping	keep	VERB
ftr-468	752	17	in	in	ADP
ftr-468	752	18	mind	mind	NOUN
ftr-468	752	19	that	that	SCONJ
ftr-468	752	20	too	too	ADV
ftr-468	752	21	little	little	ADJ
ftr-468	752	22	authority	authority	NOUN
ftr-468	752	23	will	will	AUX
ftr-468	752	24	preclude	preclude	VERB
ftr-468	752	25	the	the	DET
ftr-468	752	26	application	application	NOUN
ftr-468	752	27	of	of	ADP
ftr-468	752	28	the	the	DET
ftr-468	752	29	integral	integral	ADJ
ftr-468	752	30	part	part	NOUN
ftr-468	752	31	doctrine	doctrine	NOUN
ftr-468	752	32	,	,	PUNCT
ftr-468	752	33	but	but	CCONJ
ftr-468	752	34	too	too	ADV
ftr-468	752	35	much	much	ADJ
ftr-468	752	36	authority	authority	NOUN
ftr-468	752	37	will	will	AUX
ftr-468	752	38	result	result	VERB
ftr-468	752	39	in	in	ADP
ftr-468	752	40	a	a	DET
ftr-468	752	41	sacrifice	sacrifice	NOUN
ftr-468	752	42	of	of	ADP
ftr-468	752	43	identity	identity	NOUN
ftr-468	752	44	.	.	PUNCT
ftr-468	753	1	the	the	DET
ftr-468	753	2	resulting	result	VERB
ftr-468	753	3	agreement	agreement	NOUN
ftr-468	753	4	as	as	ADP
ftr-468	753	5	to	to	ADP
ftr-468	753	6	the	the	DET
ftr-468	753	7	cessation	cessation	NOUN
ftr-468	753	8	of	of	ADP
ftr-468	753	9	power	power	NOUN
ftr-468	753	10	is	be	AUX
ftr-468	753	11	merely	merely	ADV
ftr-468	753	12	one	one	NUM
ftr-468	753	13	part	part	NOUN
ftr-468	753	14	of	of	ADP
ftr-468	753	15	the	the	DET
ftr-468	753	16	joint	joint	ADJ
ftr-468	753	17	operating	operating	NOUN
ftr-468	753	18	agreement	agreement	NOUN
ftr-468	753	19	's	's	PART
ftr-468	753	20	foundation	foundation	NOUN
ftr-468	753	21	.	.	PUNCT
ftr-468	754	1	a	a	DET
ftr-468	754	2	necessary	necessary	ADJ
ftr-468	754	3	next	next	ADJ
ftr-468	754	4	step	step	NOUN
ftr-468	754	5	in	in	ADP
ftr-468	754	6	the	the	DET
ftr-468	754	7	process	process	NOUN
ftr-468	754	8	involves	involve	VERB
ftr-468	754	9	the	the	DET
ftr-468	754	10	creation	creation	NOUN
ftr-468	754	11	of	of	ADP
ftr-468	754	12	trust	trust	NOUN
ftr-468	754	13	between	between	ADP
ftr-468	754	14	the	the	DET
ftr-468	754	15	parties	party	NOUN
ftr-468	754	16	,	,	PUNCT
ftr-468	754	17	particularly	particularly	ADV
ftr-468	754	18	concerning	concern	VERB
ftr-468	754	19	each	each	DET
ftr-468	754	20	participant	participant	NOUN
ftr-468	754	21	's	's	PART
ftr-468	754	22	ability	ability	NOUN
ftr-468	754	23	to	to	PART
ftr-468	754	24	perform	perform	VERB
ftr-468	754	25	its	its	PRON
ftr-468	754	26	role	role	NOUN
ftr-468	754	27	in	in	ADP
ftr-468	754	28	the	the	DET
ftr-468	754	29	joint	joint	ADJ
ftr-468	754	30	operating	operating	NOUN
ftr-468	754	31	agreement	agreement	NOUN
ftr-468	754	32	and	and	CCONJ
ftr-468	754	33	avoid	avoid	VERB
ftr-468	754	34	harming	harm	VERB
ftr-468	754	35	another	another	DET
ftr-468	754	36	participant	participant	NOUN
ftr-468	754	37	's	's	PART
ftr-468	754	38	financial	financial	ADJ
ftr-468	754	39	status	status	NOUN
ftr-468	754	40	.	.	PUNCT
ftr-468	755	1	trust	trust	NOUN
ftr-468	755	2	is	be	AUX
ftr-468	755	3	not	not	PART
ftr-468	755	4	inherent	inherent	ADJ
ftr-468	755	5	in	in	ADP
ftr-468	755	6	the	the	DET
ftr-468	755	7	basic	basic	ADJ
ftr-468	755	8	endeavor	endeavor	NOUN
ftr-468	755	9	.	.	PUNCT
ftr-468	756	1	it	it	PRON
ftr-468	756	2	is	be	AUX
ftr-468	756	3	created	create	VERB
ftr-468	756	4	by	by	ADP
ftr-468	756	5	each	each	DET
ftr-468	756	6	hospital	hospital	NOUN
ftr-468	756	7	's	's	PART
ftr-468	756	8	governing	govern	VERB
ftr-468	756	9	members	member	NOUN
ftr-468	756	10	,	,	PUNCT
ftr-468	756	11	in	in	ADP
ftr-468	756	12	meeting	meet	VERB
ftr-468	756	13	their	their	PRON
ftr-468	756	14	respective	respective	ADJ
ftr-468	756	15	fiduciary	fiduciary	ADJ
ftr-468	756	16	duties	duty	NOUN
ftr-468	756	17	,	,	PUNCT
ftr-468	756	18	obtaining	obtain	VERB
ftr-468	756	19	and	and	CCONJ
ftr-468	756	20	reviewing	review	VERB
ftr-468	756	21	the	the	DET
ftr-468	756	22	normally	normally	ADV
ftr-468	756	23	confidential	confidential	ADJ
ftr-468	756	24	papers	paper	NOUN
ftr-468	756	25	,	,	PUNCT
ftr-468	756	26	documents	document	NOUN
ftr-468	756	27	and	and	CCONJ
ftr-468	756	28	performance	performance	NOUN
ftr-468	756	29	histories	history	NOUN
ftr-468	756	30	pertaining	pertain	VERB
ftr-468	756	31	to	to	ADP
ftr-468	756	32	other	other	ADJ
ftr-468	756	33	participants	participant	NOUN
ftr-468	756	34	with	with	ADP
ftr-468	756	35	the	the	DET
ftr-468	756	36	help	help	NOUN
ftr-468	756	37	of	of	ADP
ftr-468	756	38	various	various	ADJ
ftr-468	756	39	auditors	auditor	NOUN
ftr-468	756	40	,	,	PUNCT
ftr-468	756	41	consultants	consultant	NOUN
ftr-468	756	42	,	,	PUNCT
ftr-468	756	43	and	and	CCONJ
ftr-468	756	44	attorneys	attorney	NOUN
ftr-468	756	45	skilled	skilled	ADJ
ftr-468	756	46	in	in	ADP
ftr-468	756	47	such	such	ADJ
ftr-468	756	48	matters	matter	NOUN
ftr-468	756	49	.	.	PUNCT
ftr-468	756	50	'	'	PUNCT
ftr-468	757	1	after	after	ADP
ftr-468	757	2	having	having	AUX
ftr-468	757	3	done	do	VERB
ftr-468	757	4	so	so	ADV
ftr-468	757	5	,	,	PUNCT
ftr-468	757	6	and	and	CCONJ
ftr-468	757	7	perhaps	perhaps	ADV
ftr-468	757	8	having	have	VERB
ftr-468	757	9	innumerable	innumerable	ADJ
ftr-468	757	10	questions	question	NOUN
ftr-468	757	11	and	and	CCONJ
ftr-468	757	12	97	97	NUM
ftr-468	757	13	.	.	PUNCT
ftr-468	758	1	in	in	ADP
ftr-468	758	2	priv	priv	PROPN
ftr-468	758	3	.	.	PUNCT
ftr-468	759	1	ltr	ltr	PROPN
ftr-468	759	2	.	.	PUNCT
ftr-468	759	3	rul	rul	PROPN
ftr-468	759	4	.	.	PUNCT
ftr-468	760	1	96	96	NUM
ftr-468	760	2	-	-	SYM
ftr-468	760	3	51	51	NUM
ftr-468	760	4	-	-	SYM
ftr-468	760	5	047	047	NUM
ftr-468	760	6	(	(	PUNCT
ftr-468	760	7	sept	sept	PROPN
ftr-468	760	8	.	.	PROPN
ftr-468	760	9	24	24	NUM
ftr-468	760	10	.	.	PUNCT
ftr-468	760	11	1996	1996	NUM
ftr-468	760	12	)	)	PUNCT
ftr-468	760	13	.	.	PUNCT
ftr-468	761	1	the	the	DET
ftr-468	761	2	parties	party	NOUN
ftr-468	761	3	were	be	AUX
ftr-468	761	4	required	require	VERB
ftr-468	761	5	to	to	PART
ftr-468	761	6	coordinate	coordinate	VERB
ftr-468	761	7	the	the	DET
ftr-468	761	8	philosophies	philosophy	NOUN
ftr-468	761	9	of	of	ADP
ftr-468	761	10	a	a	DET
ftr-468	761	11	state	state	NOUN
ftr-468	761	12	university	university	NOUN
ftr-468	761	13	and	and	CCONJ
ftr-468	761	14	medical	medical	ADJ
ftr-468	761	15	school	school	NOUN
ftr-468	761	16	with	with	ADP
ftr-468	761	17	three	three	NUM
ftr-468	761	18	other	other	ADJ
ftr-468	761	19	hospitals	hospital	NOUN
ftr-468	761	20	operating	operate	VERB
ftr-468	761	21	in	in	ADP
ftr-468	761	22	conformance	conformance	NOUN
ftr-468	761	23	with	with	ADP
ftr-468	761	24	three	three	NUM
ftr-468	761	25	different	different	ADJ
ftr-468	761	26	religious	religious	ADJ
ftr-468	761	27	faiths	faith	NOUN
ftr-468	761	28	.	.	PUNCT
ftr-468	762	1	greater	great	ADJ
ftr-468	762	2	cincinnati	cincinnati	PROPN
ftr-468	762	3	joint	joint	ADJ
ftr-468	762	4	operating	operating	NOUN
ftr-468	762	5	agreement	agreement	NOUN
ftr-468	762	6	,	,	PUNCT
ftr-468	762	7	supra	supra	PROPN
ftr-468	762	8	note	note	NOUN
ftr-468	762	9	60	60	NUM
ftr-468	762	10	.	.	PUNCT
ftr-468	763	1	certain	certain	ADJ
ftr-468	763	2	hospitals	hospital	NOUN
ftr-468	763	3	in	in	ADP
ftr-468	763	4	that	that	DET
ftr-468	763	5	ruling	ruling	NOUN
ftr-468	763	6	reserved	reserve	VERB
ftr-468	763	7	the	the	DET
ftr-468	763	8	power	power	NOUN
ftr-468	763	9	to	to	PART
ftr-468	763	10	veto	veto	VERB
ftr-468	763	11	changes	change	NOUN
ftr-468	763	12	effecting	effect	VERB
ftr-468	763	13	their	their	PRON
ftr-468	763	14	abilities	ability	NOUN
ftr-468	763	15	to	to	PART
ftr-468	763	16	provide	provide	VERB
ftr-468	763	17	certain	certain	ADJ
ftr-468	763	18	services	service	NOUN
ftr-468	763	19	with	with	ADP
ftr-468	763	20	which	which	PRON
ftr-468	763	21	the	the	DET
ftr-468	763	22	hospitals	hospital	NOUN
ftr-468	763	23	were	be	AUX
ftr-468	763	24	traditionally	traditionally	ADV
ftr-468	763	25	associated	associate	VERB
ftr-468	763	26	.	.	PUNCT
ftr-468	764	1	i	i	PRON
ftr-468	764	2	d.	d.	PROPN
ftr-468	764	3	in	in	ADP
ftr-468	764	4	the	the	DET
ftr-468	764	5	most	most	ADV
ftr-468	764	6	recently	recently	ADV
ftr-468	764	7	approved	approve	VERB
ftr-468	764	8	joint	joint	ADJ
ftr-468	764	9	operating	operating	NOUN
ftr-468	764	10	agreement	agreement	NOUN
ftr-468	764	11	,	,	PUNCT
ftr-468	764	12	one	one	NUM
ftr-468	764	13	participant	participant	NOUN
ftr-468	764	14	was	be	AUX
ftr-468	764	15	owned	own	VERB
ftr-468	764	16	and	and	CCONJ
ftr-468	764	17	operated	operate	VERB
ftr-468	764	18	by	by	ADP
ftr-468	764	19	a	a	DET
ftr-468	764	20	religious	religious	ADJ
ftr-468	764	21	order	order	NOUN
ftr-468	764	22	which	which	PRON
ftr-468	764	23	abided	abide	VERB
ftr-468	764	24	by	by	ADP
ftr-468	764	25	certain	certain	ADJ
ftr-468	764	26	policies	policy	NOUN
ftr-468	764	27	limiting	limit	VERB
ftr-468	764	28	the	the	DET
ftr-468	764	29	alienation	alienation	NOUN
ftr-468	764	30	of	of	ADP
ftr-468	764	31	church	church	NOUN
ftr-468	764	32	property	property	NOUN
ftr-468	764	33	.	.	PUNCT
ftr-468	765	1	tracy	tracy	PROPN
ftr-468	765	2	and	and	CCONJ
ftr-468	765	3	lewis	lewis	PROPN
ftr-468	765	4	,	,	PUNCT
ftr-468	765	5	supra	supra	PROPN
ftr-468	765	6	note	note	PROPN
ftr-468	765	7	43	43	NUM
ftr-468	765	8	,	,	PUNCT
ftr-468	765	9	at	at	ADP
ftr-468	765	10	455	455	NUM
ftr-468	765	11	.	.	PUNCT
ftr-468	766	1	the	the	DET
ftr-468	766	2	parties	party	NOUN
ftr-468	766	3	were	be	AUX
ftr-468	766	4	also	also	ADV
ftr-468	766	5	required	require	VERB
ftr-468	766	6	to	to	PART
ftr-468	766	7	make	make	VERB
ftr-468	766	8	certain	certain	ADJ
ftr-468	766	9	promises	promise	NOUN
ftr-468	766	10	to	to	ADP
ftr-468	766	11	the	the	DET
ftr-468	766	12	state	state	NOUN
ftr-468	766	13	regarding	regard	VERB
ftr-468	766	14	the	the	DET
ftr-468	766	15	continuation	continuation	NOUN
ftr-468	766	16	of	of	ADP
ftr-468	766	17	certain	certain	ADJ
ftr-468	766	18	types	type	NOUN
ftr-468	766	19	of	of	ADP
ftr-468	766	20	health	health	NOUN
ftr-468	766	21	care	care	NOUN
ftr-468	766	22	.	.	PUNCT
ftr-468	767	1	i	i	PRON
ftr-468	767	2	d.	d.	PROPN
ftr-468	767	3	98	98	NUM
ftr-468	767	4	.	.	PUNCT
ftr-468	768	1	the	the	DET
ftr-468	768	2	joint	joint	ADJ
ftr-468	768	3	operating	operating	NOUN
ftr-468	768	4	agreement	agreement	NOUN
ftr-468	768	5	in	in	ADP
ftr-468	768	6	priv	priv	PROPN
ftr-468	768	7	.	.	PUNCT
ftr-468	769	1	ltr	ltr	PROPN
ftr-468	769	2	.	.	PUNCT
ftr-468	769	3	rul	rul	PROPN
ftr-468	769	4	.	.	PUNCT
ftr-468	770	1	96	96	NUM
ftr-468	770	2	-	-	SYM
ftr-468	770	3	23	23	NUM
ftr-468	770	4	-	-	SYM
ftr-468	770	5	011	011	NUM
ftr-468	770	6	eventually	eventually	ADV
ftr-468	770	7	dissolved	dissolve	VERB
ftr-468	770	8	due	due	ADP
ftr-468	770	9	to	to	ADP
ftr-468	770	10	the	the	DET
ftr-468	770	11	participant	participant	NOUN
ftr-468	770	12	's	's	PART
ftr-468	770	13	inability	inability	NOUN
ftr-468	770	14	to	to	PART
ftr-468	770	15	agree	agree	VERB
ftr-468	770	16	upon	upon	SCONJ
ftr-468	770	17	a	a	DET
ftr-468	770	18	single	single	ADJ
ftr-468	770	19	leadership	leadership	NOUN
ftr-468	770	20	,	,	PUNCT
ftr-468	770	21	operating	operating	NOUN
ftr-468	770	22	,	,	PUNCT
ftr-468	770	23	and	and	CCONJ
ftr-468	770	24	managing	manage	VERB
ftr-468	770	25	philosophy	philosophy	NOUN
ftr-468	770	26	.	.	PUNCT
ftr-468	771	1	david	david	PROPN
ftr-468	771	2	burda	burda	PROPN
ftr-468	771	3	,	,	PUNCT
ftr-468	771	4	joint	joint	ADJ
ftr-468	771	5	operating	operating	NOUN
ftr-468	771	6	agreement	agreement	NOUN
ftr-468	771	7	gets	get	VERB
ftr-468	771	8	irs	irs	PROPN
ftr-468	771	9	nod	nod	PROPN
ftr-468	771	10	,	,	PUNCT
ftr-468	771	11	modern	modern	ADJ
ftr-468	771	12	healthcare	healthcare	PROPN
ftr-468	771	13	,	,	PUNCT
ftr-468	771	14	june	june	PROPN
ftr-468	771	15	17	17	NUM
ftr-468	771	16	,	,	PUNCT
ftr-468	771	17	1996	1996	NUM
ftr-468	771	18	,	,	PUNCT
ftr-468	771	19	at	at	ADP
ftr-468	771	20	6	6	NUM
ftr-468	771	21	.	.	PUNCT
ftr-468	772	1	the	the	DET
ftr-468	772	2	greater	great	ADJ
ftr-468	772	3	cincinnati	cincinnati	PROPN
ftr-468	772	4	joint	joint	ADJ
ftr-468	772	5	operating	operating	NOUN
ftr-468	772	6	agreement	agreement	NOUN
ftr-468	772	7	became	become	VERB
ftr-468	772	8	the	the	DET
ftr-468	772	9	subject	subject	NOUN
ftr-468	772	10	of	of	ADP
ftr-468	772	11	litigation	litigation	NOUN
ftr-468	772	12	involving	involve	VERB
ftr-468	772	13	the	the	DET
ftr-468	772	14	cincinnati	cincinnati	PROPN
ftr-468	772	15	city	city	PROPN
ftr-468	772	16	council	council	PROPN
ftr-468	772	17	,	,	PUNCT
ftr-468	772	18	the	the	DET
ftr-468	772	19	legal	legal	ADJ
ftr-468	772	20	aid	aid	NOUN
ftr-468	772	21	society	society	NOUN
ftr-468	772	22	of	of	ADP
ftr-468	772	23	cincinnati	cincinnati	PROPN
ftr-468	772	24	and	and	CCONJ
ftr-468	772	25	a	a	DET
ftr-468	772	26	coalition	coalition	NOUN
ftr-468	772	27	of	of	ADP
ftr-468	772	28	taxpayers	taxpayer	NOUN
ftr-468	772	29	all	all	PRON
ftr-468	772	30	seeking	seek	VERB
ftr-468	772	31	to	to	PART
ftr-468	772	32	block	block	VERB
ftr-468	772	33	the	the	DET
ftr-468	772	34	university	university	PROPN
ftr-468	772	35	of	of	ADP
ftr-468	772	36	cincinnati	cincinnati	PROPN
ftr-468	772	37	hospital	hospital	PROPN
ftr-468	772	38	's	's	PART
ftr-468	772	39	conversion	conversion	NOUN
ftr-468	772	40	from	from	ADP
ftr-468	772	41	a	a	DET
ftr-468	772	42	public	public	ADJ
ftr-468	772	43	teaching	teaching	NOUN
ftr-468	772	44	hospital	hospital	NOUN
ftr-468	772	45	to	to	ADP
ftr-468	772	46	a	a	DET
ftr-468	772	47	private	private	ADJ
ftr-468	772	48	nonprofit	nonprofit	ADJ
ftr-468	772	49	medical	medical	ADJ
ftr-468	772	50	center	center	NOUN
ftr-468	772	51	.	.	PUNCT
ftr-468	773	1	gold	gold	NOUN
ftr-468	773	2	,	,	PUNCT
ftr-468	773	3	supra	supra	PROPN
ftr-468	773	4	note	note	PROPN
ftr-468	773	5	25	25	NUM
ftr-468	773	6	,	,	PUNCT
ftr-468	773	7	at	at	ADP
ftr-468	773	8	g-1	g-1	PROPN
ftr-468	773	9	.	.	PUNCT
ftr-468	774	1	99	99	NUM
ftr-468	774	2	.	.	PUNCT
ftr-468	775	1	see	see	VERB
ftr-468	775	2	hollis	hollis	PROPN
ftr-468	775	3	,	,	PUNCT
ftr-468	775	4	supra	supra	PROPN
ftr-468	775	5	note	note	PROPN
ftr-468	775	6	25	25	NUM
ftr-468	775	7	,	,	PUNCT
ftr-468	775	8	at	at	ADP
ftr-468	775	9	138	138	NUM
ftr-468	775	10	.	.	PUNCT
ftr-468	775	11	19971	19971	NUM
ftr-468	776	1	florida	florida	PROPN
ftr-468	776	2	tax	tax	NOUN
ftr-468	776	3	review	review	NOUN
ftr-468	776	4	concerns	concern	NOUN
ftr-468	776	5	answered	answer	VERB
ftr-468	776	6	through	through	ADP
ftr-468	776	7	meetings	meeting	NOUN
ftr-468	776	8	and	and	CCONJ
ftr-468	776	9	exchanges	exchange	NOUN
ftr-468	776	10	of	of	ADP
ftr-468	776	11	correspondence	correspondence	NOUN
ftr-468	776	12	,	,	PUNCT
ftr-468	776	13	the	the	DET
ftr-468	776	14	governing	govern	VERB
ftr-468	776	15	authorities	authority	NOUN
ftr-468	776	16	may	may	AUX
ftr-468	776	17	satisfy	satisfy	VERB
ftr-468	776	18	themselves	themselves	PRON
ftr-468	776	19	that	that	SCONJ
ftr-468	776	20	involvement	involvement	NOUN
ftr-468	776	21	in	in	ADP
ftr-468	776	22	the	the	DET
ftr-468	776	23	virtual	virtual	ADJ
ftr-468	776	24	merger	merger	NOUN
ftr-468	776	25	will	will	AUX
ftr-468	776	26	not	not	PART
ftr-468	776	27	adversely	adversely	ADV
ftr-468	776	28	jeopardize	jeopardize	VERB
ftr-468	776	29	their	their	PRON
ftr-468	776	30	basic	basic	ADJ
ftr-468	776	31	missions	mission	NOUN
ftr-468	776	32	.	.	PUNCT
ftr-468	777	1	the	the	DET
ftr-468	777	2	similarity	similarity	NOUN
ftr-468	777	3	of	of	ADP
ftr-468	777	4	the	the	DET
ftr-468	777	5	joint	joint	ADJ
ftr-468	777	6	operating	operating	NOUN
ftr-468	777	7	agreement	agreement	NOUN
ftr-468	777	8	to	to	ADP
ftr-468	777	9	actual	actual	ADJ
ftr-468	777	10	mergers	merger	NOUN
ftr-468	777	11	,	,	PUNCT
ftr-468	777	12	as	as	ADV
ftr-468	777	13	well	well	ADV
ftr-468	777	14	as	as	ADP
ftr-468	777	15	its	its	PRON
ftr-468	777	16	involvement	involvement	NOUN
ftr-468	777	17	of	of	ADP
ftr-468	777	18	entities	entity	NOUN
ftr-468	777	19	which	which	PRON
ftr-468	777	20	are	be	AUX
ftr-468	777	21	essentially	essentially	ADV
ftr-468	777	22	public	public	ADJ
ftr-468	777	23	trusts	trust	NOUN
ftr-468	777	24	and	and	CCONJ
ftr-468	777	25	,	,	PUNCT
ftr-468	777	26	in	in	ADP
ftr-468	777	27	some	some	DET
ftr-468	777	28	cases	case	NOUN
ftr-468	777	29	,	,	PUNCT
ftr-468	777	30	financed	finance	VERB
ftr-468	777	31	by	by	ADP
ftr-468	777	32	tax	tax	NOUN
ftr-468	777	33	exempt	exempt	ADJ
ftr-468	777	34	bond	bond	NOUN
ftr-468	777	35	issues	issue	NOUN
ftr-468	777	36	,	,	PUNCT
ftr-468	777	37	necessarily	necessarily	ADV
ftr-468	777	38	requires	require	VERB
ftr-468	777	39	that	that	SCONJ
ftr-468	777	40	the	the	DET
ftr-468	777	41	participants	participant	NOUN
ftr-468	777	42	make	make	VERB
ftr-468	777	43	statutory	statutory	ADJ
ftr-468	777	44	or	or	CCONJ
ftr-468	777	45	regulatory	regulatory	ADJ
ftr-468	777	46	notifications	notification	NOUN
ftr-468	777	47	to	to	ADP
ftr-468	777	48	state	state	NOUN
ftr-468	777	49	and	and	CCONJ
ftr-468	777	50	federal	federal	ADJ
ftr-468	777	51	organizations	organization	NOUN
ftr-468	777	52	having	have	VERB
ftr-468	777	53	enforcement	enforcement	NOUN
ftr-468	777	54	authority	authority	NOUN
ftr-468	777	55	over	over	ADP
ftr-468	777	56	certain	certain	ADJ
ftr-468	777	57	issues	issue	NOUN
ftr-468	777	58	.	.	PUNCT
ftr-468	778	1	in	in	ADP
ftr-468	778	2	the	the	DET
ftr-468	778	3	private	private	ADJ
ftr-468	778	4	letter	letter	NOUN
ftr-468	778	5	ruling	rule	VERB
ftr-468	778	6	9651047	9651047	NUM
ftr-468	778	7	,	,	PUNCT
ftr-468	778	8	for	for	ADP
ftr-468	778	9	example	example	NOUN
ftr-468	778	10	,	,	PUNCT
ftr-468	778	11	the	the	DET
ftr-468	778	12	parties	party	NOUN
ftr-468	778	13	felt	feel	VERB
ftr-468	778	14	it	it	PRON
ftr-468	778	15	necessary	necessary	ADJ
ftr-468	778	16	to	to	PART
ftr-468	778	17	notify	notify	VERB
ftr-468	778	18	the	the	DET
ftr-468	778	19	united	united	PROPN
ftr-468	778	20	states	states	PROPN
ftr-468	778	21	department	department	PROPN
ftr-468	778	22	of	of	ADP
ftr-468	778	23	justice	justice	NOUN
ftr-468	778	24	concerning	concern	VERB
ftr-468	778	25	antitrust	antitrust	ADJ
ftr-468	778	26	issues	issue	NOUN
ftr-468	778	27	,	,	PUNCT
ftr-468	778	28	'	'	PUNCT
ftr-468	778	29	and	and	CCONJ
ftr-468	778	30	request	request	VERB
ftr-468	778	31	rulings	ruling	NOUN
ftr-468	778	32	from	from	ADP
ftr-468	778	33	the	the	DET
ftr-468	778	34	service	service	NOUN
ftr-468	778	35	regarding	regard	VERB
ftr-468	778	36	change	change	NOUN
ftr-468	778	37	of	of	ADP
ftr-468	778	38	use	use	NOUN
ftr-468	778	39	in	in	ADP
ftr-468	778	40	facilities	facility	NOUN
ftr-468	778	41	financed	finance	VERB
ftr-468	778	42	by	by	ADP
ftr-468	778	43	tax	tax	NOUN
ftr-468	778	44	exempt	exempt	ADJ
ftr-468	778	45	bonds	bond	NOUN
ftr-468	778	46	,	,	PUNCT
ftr-468	778	47	in	in	ADP
ftr-468	778	48	addition	addition	NOUN
ftr-468	778	49	to	to	ADP
ftr-468	778	50	application	application	NOUN
ftr-468	778	51	for	for	ADP
ftr-468	778	52	recognition	recognition	NOUN
ftr-468	778	53	of	of	ADP
ftr-468	778	54	the	the	DET
ftr-468	778	55	consolidation	consolidation	NOUN
ftr-468	778	56	entity	entity	NOUN
ftr-468	778	57	as	as	ADP
ftr-468	778	58	a	a	DET
ftr-468	778	59	tax	tax	NOUN
ftr-468	778	60	exempt	exempt	ADJ
ftr-468	778	61	organization	organization	NOUN
ftr-468	778	62	.	.	PUNCT
ftr-468	778	63	'	'	PUNCT
ftr-468	779	1	these	these	DET
ftr-468	779	2	required	require	VERB
ftr-468	779	3	notices	notice	NOUN
ftr-468	779	4	and	and	CCONJ
ftr-468	779	5	requests	request	NOUN
ftr-468	779	6	for	for	ADP
ftr-468	779	7	rulings	ruling	NOUN
ftr-468	779	8	and	and	CCONJ
ftr-468	779	9	approval	approval	NOUN
ftr-468	779	10	involving	involve	VERB
ftr-468	779	11	incremental	incremental	ADJ
ftr-468	779	12	governmental	governmental	ADJ
ftr-468	779	13	review	review	NOUN
ftr-468	779	14	necessarily	necessarily	ADV
ftr-468	779	15	increase	increase	VERB
ftr-468	779	16	the	the	DET
ftr-468	779	17	time	time	NOUN
ftr-468	779	18	and	and	CCONJ
ftr-468	779	19	money	money	NOUN
ftr-468	779	20	which	which	PRON
ftr-468	779	21	must	must	AUX
ftr-468	779	22	be	be	AUX
ftr-468	779	23	dedicated	dedicate	VERB
ftr-468	779	24	to	to	ADP
ftr-468	779	25	the	the	DET
ftr-468	779	26	endeavor	endeavor	NOUN
ftr-468	779	27	.	.	PUNCT
ftr-468	780	1	the	the	DET
ftr-468	780	2	final	final	ADJ
ftr-468	780	3	major	major	ADJ
ftr-468	780	4	group	group	NOUN
ftr-468	780	5	of	of	ADP
ftr-468	780	6	tasks	task	NOUN
ftr-468	780	7	which	which	PRON
ftr-468	780	8	go	go	VERB
ftr-468	780	9	into	into	ADP
ftr-468	780	10	the	the	DET
ftr-468	780	11	building	building	NOUN
ftr-468	780	12	of	of	ADP
ftr-468	780	13	the	the	DET
ftr-468	780	14	joint	joint	ADJ
ftr-468	780	15	operating	operating	NOUN
ftr-468	780	16	agreement	agreement	NOUN
ftr-468	780	17	concerns	concern	VERB
ftr-468	780	18	financial	financial	ADJ
ftr-468	780	19	integration	integration	NOUN
ftr-468	780	20	.	.	PUNCT
ftr-468	781	1	the	the	DET
ftr-468	781	2	parties	party	NOUN
ftr-468	781	3	must	must	AUX
ftr-468	781	4	determine	determine	VERB
ftr-468	781	5	the	the	DET
ftr-468	781	6	formula	formula	NOUN
ftr-468	781	7	by	by	ADP
ftr-468	781	8	which	which	PRON
ftr-468	781	9	risks	risk	NOUN
ftr-468	781	10	and	and	CCONJ
ftr-468	781	11	costs	cost	NOUN
ftr-468	781	12	will	will	AUX
ftr-468	781	13	be	be	AUX
ftr-468	781	14	shared	share	VERB
ftr-468	781	15	.	.	PUNCT
ftr-468	782	1	participants	participant	NOUN
ftr-468	782	2	will	will	AUX
ftr-468	782	3	likely	likely	ADV
ftr-468	782	4	bring	bring	VERB
ftr-468	782	5	to	to	ADP
ftr-468	782	6	the	the	DET
ftr-468	782	7	agreement	agreement	NOUN
ftr-468	782	8	assets	asset	NOUN
ftr-468	782	9	and	and	CCONJ
ftr-468	782	10	earning	earn	VERB
ftr-468	782	11	potentials	potential	NOUN
ftr-468	782	12	of	of	ADP
ftr-468	782	13	varying	vary	VERB
ftr-468	782	14	values	value	NOUN
ftr-468	782	15	.	.	PUNCT
ftr-468	783	1	these	these	DET
ftr-468	783	2	contributions	contribution	NOUN
ftr-468	783	3	must	must	AUX
ftr-468	783	4	be	be	AUX
ftr-468	783	5	reconciled	reconcile	VERB
ftr-468	783	6	with	with	ADP
ftr-468	783	7	the	the	DET
ftr-468	783	8	need	need	NOUN
ftr-468	783	9	to	to	PART
ftr-468	783	10	achieve	achieve	VERB
ftr-468	783	11	a	a	DET
ftr-468	783	12	unitary	unitary	ADJ
ftr-468	783	13	,	,	PUNCT
ftr-468	783	14	noncompetitive	noncompetitive	ADJ
ftr-468	783	15	structure	structure	NOUN
ftr-468	783	16	necessary	necessary	ADJ
ftr-468	783	17	to	to	ADP
ftr-468	783	18	the	the	DET
ftr-468	783	19	application	application	NOUN
ftr-468	783	20	of	of	ADP
ftr-468	783	21	the	the	DET
ftr-468	783	22	integral	integral	ADJ
ftr-468	783	23	part	part	NOUN
ftr-468	783	24	doctrine	doctrine	NOUN
ftr-468	783	25	.	.	PUNCT
ftr-468	784	1	a	a	DET
ftr-468	784	2	hospital	hospital	NOUN
ftr-468	784	3	with	with	ADP
ftr-468	784	4	lower	low	ADJ
ftr-468	784	5	contribution	contribution	NOUN
ftr-468	784	6	values	value	NOUN
ftr-468	784	7	must	must	AUX
ftr-468	784	8	nevertheless	nevertheless	ADV
ftr-468	784	9	be	be	AUX
ftr-468	784	10	granted	grant	VERB
ftr-468	784	11	a	a	DET
ftr-468	784	12	degree	degree	NOUN
ftr-468	784	13	of	of	ADP
ftr-468	784	14	representation	representation	NOUN
ftr-468	784	15	in	in	ADP
ftr-468	784	16	the	the	DET
ftr-468	784	17	overall	overall	ADJ
ftr-468	784	18	governance	governance	NOUN
ftr-468	784	19	such	such	ADJ
ftr-468	784	20	that	that	DET
ftr-468	784	21	individual	individual	ADJ
ftr-468	784	22	autonomy	autonomy	NOUN
ftr-468	784	23	and	and	CCONJ
ftr-468	784	24	identity	identity	NOUN
ftr-468	784	25	is	be	AUX
ftr-468	784	26	maintained	maintain	VERB
ftr-468	784	27	to	to	ADP
ftr-468	784	28	whatever	whatever	DET
ftr-468	784	29	extent	extent	NOUN
ftr-468	784	30	is	be	AUX
ftr-468	784	31	allowable	allowable	ADJ
ftr-468	784	32	within	within	ADP
ftr-468	784	33	a	a	DET
ftr-468	784	34	virtual	virtual	ADJ
ftr-468	784	35	merger	merger	NOUN
ftr-468	784	36	.	.	PUNCT
ftr-468	785	1	additionally	additionally	ADV
ftr-468	785	2	,	,	PUNCT
ftr-468	785	3	each	each	DET
ftr-468	785	4	hospital	hospital	NOUN
ftr-468	785	5	may	may	AUX
ftr-468	785	6	bring	bring	VERB
ftr-468	785	7	with	with	ADP
ftr-468	785	8	it	it	PRON
ftr-468	785	9	financial	financial	ADJ
ftr-468	785	10	obligations	obligation	NOUN
ftr-468	785	11	and	and	CCONJ
ftr-468	785	12	accrued	accrue	VERB
ftr-468	785	13	liabilities	liability	NOUN
ftr-468	785	14	which	which	PRON
ftr-468	785	15	must	must	AUX
ftr-468	785	16	be	be	AUX
ftr-468	785	17	integrated	integrate	VERB
ftr-468	785	18	into	into	ADP
ftr-468	785	19	the	the	DET
ftr-468	785	20	whole	whole	ADJ
ftr-468	785	21	structure	structure	NOUN
ftr-468	785	22	.	.	PUNCT
ftr-468	786	1	this	this	PRON
ftr-468	786	2	may	may	AUX
ftr-468	786	3	involve	involve	VERB
ftr-468	786	4	the	the	DET
ftr-468	786	5	other	other	ADJ
ftr-468	786	6	participant	participant	NOUN
ftr-468	786	7	's	's	PART
ftr-468	786	8	assumption	assumption	NOUN
ftr-468	786	9	of	of	ADP
ftr-468	786	10	liabilities	liability	NOUN
ftr-468	786	11	through	through	ADP
ftr-468	786	12	guarantees	guarantee	NOUN
ftr-468	786	13	and	and	CCONJ
ftr-468	786	14	other	other	ADJ
ftr-468	786	15	third	third	ADJ
ftr-468	786	16	party	party	NOUN
ftr-468	786	17	undertakings	undertaking	NOUN
ftr-468	786	18	.	.	PUNCT
ftr-468	787	1	these	these	DET
ftr-468	787	2	financial	financial	ADJ
ftr-468	787	3	integration	integration	NOUN
ftr-468	787	4	tasks	task	NOUN
ftr-468	787	5	,	,	PUNCT
ftr-468	787	6	as	as	ADP
ftr-468	787	7	with	with	ADP
ftr-468	787	8	prior	prior	ADJ
ftr-468	787	9	tasks	task	NOUN
ftr-468	787	10	,	,	PUNCT
ftr-468	787	11	involved	involve	VERB
ftr-468	787	12	significant	significant	ADJ
ftr-468	787	13	expenditures	expenditure	NOUN
ftr-468	787	14	of	of	ADP
ftr-468	787	15	time	time	NOUN
ftr-468	787	16	and	and	CCONJ
ftr-468	787	17	money	money	NOUN
ftr-468	787	18	.	.	PUNCT
ftr-468	788	1	the	the	DET
ftr-468	788	2	incremental	incremental	ADJ
ftr-468	788	3	tasks	task	NOUN
ftr-468	788	4	discussed	discuss	VERB
ftr-468	788	5	above	above	ADV
ftr-468	788	6	are	be	AUX
ftr-468	788	7	also	also	ADV
ftr-468	788	8	complimented	compliment	VERB
ftr-468	788	9	by	by	ADP
ftr-468	788	10	the	the	DET
ftr-468	788	11	undertaking	undertaking	NOUN
ftr-468	788	12	of	of	ADP
ftr-468	788	13	prospective	prospective	ADJ
ftr-468	788	14	obligations	obligation	NOUN
ftr-468	788	15	.	.	PUNCT
ftr-468	789	1	the	the	DET
ftr-468	789	2	parties	party	NOUN
ftr-468	789	3	must	must	AUX
ftr-468	789	4	make	make	VERB
ftr-468	789	5	various	various	ADJ
ftr-468	789	6	100	100	NUM
ftr-468	789	7	.	.	PUNCT
ftr-468	790	1	greater	great	ADJ
ftr-468	790	2	cincinnati	cincinnati	PROPN
ftr-468	790	3	joint	joint	ADJ
ftr-468	790	4	operating	operating	NOUN
ftr-468	790	5	agreement	agreement	NOUN
ftr-468	790	6	,	,	PUNCT
ftr-468	790	7	supra	supra	PROPN
ftr-468	790	8	note	note	NOUN
ftr-468	790	9	60	60	NUM
ftr-468	790	10	,	,	PUNCT
ftr-468	790	11	at	at	ADP
ftr-468	790	12	3	3	NUM
ftr-468	790	13	.	.	PUNCT
ftr-468	791	1	the	the	DET
ftr-468	791	2	parties	party	NOUN
ftr-468	791	3	to	to	AUX
ftr-468	791	4	priv	priv	VERB
ftr-468	791	5	.	.	PUNCT
ftr-468	792	1	ltr	ltr	PROPN
ftr-468	792	2	.	.	PUNCT
ftr-468	792	3	rul	rul	PROPN
ftr-468	792	4	.	.	PUNCT
ftr-468	793	1	96	96	NUM
ftr-468	793	2	-	-	SYM
ftr-468	793	3	23	23	NUM
ftr-468	793	4	-	-	SYM
ftr-468	793	5	011	011	NUM
ftr-468	793	6	also	also	ADV
ftr-468	793	7	submitted	submit	VERB
ftr-468	793	8	the	the	DET
ftr-468	793	9	proposed	propose	VERB
ftr-468	793	10	agreement	agreement	NOUN
ftr-468	793	11	to	to	ADP
ftr-468	793	12	the	the	DET
ftr-468	793	13	department	department	PROPN
ftr-468	793	14	of	of	ADP
ftr-468	793	15	justice	justice	NOUN
ftr-468	793	16	for	for	ADP
ftr-468	793	17	antitrust	antitrust	ADJ
ftr-468	793	18	review	review	NOUN
ftr-468	793	19	.	.	PUNCT
ftr-468	794	1	burda	burda	PROPN
ftr-468	794	2	,	,	PUNCT
ftr-468	794	3	supra	supra	PROPN
ftr-468	794	4	note	note	NOUN
ftr-468	794	5	98	98	NUM
ftr-468	794	6	,	,	PUNCT
ftr-468	794	7	at	at	ADP
ftr-468	794	8	6	6	NUM
ftr-468	794	9	.	.	PUNCT
ftr-468	795	1	see	see	VERB
ftr-468	795	2	generally	generally	ADV
ftr-468	795	3	15	15	NUM
ftr-468	795	4	u.s.c	u.s.c	ADJ
ftr-468	795	5	.	.	PUNCT
ftr-468	796	1	§	§	PROPN
ftr-468	796	2	§	§	PROPN
ftr-468	796	3	1	1	NUM
ftr-468	796	4	,	,	PUNCT
ftr-468	796	5	2	2	NUM
ftr-468	796	6	(	(	PUNCT
ftr-468	796	7	1988	1988	NUM
ftr-468	796	8	)	)	PUNCT
ftr-468	796	9	.	.	PUNCT
ftr-468	797	1	the	the	DET
ftr-468	797	2	antitrust	antitrust	ADJ
ftr-468	797	3	implications	implication	NOUN
ftr-468	797	4	of	of	ADP
ftr-468	797	5	joint	joint	ADJ
ftr-468	797	6	operating	operating	NOUN
ftr-468	797	7	agreements	agreement	NOUN
ftr-468	797	8	are	be	AUX
ftr-468	797	9	beyond	beyond	ADP
ftr-468	797	10	the	the	DET
ftr-468	797	11	scope	scope	NOUN
ftr-468	797	12	of	of	ADP
ftr-468	797	13	this	this	DET
ftr-468	797	14	article	article	NOUN
ftr-468	797	15	but	but	CCONJ
ftr-468	797	16	are	be	AUX
ftr-468	797	17	explored	explore	VERB
ftr-468	797	18	in	in	ADP
ftr-468	797	19	gloria	gloria	PROPN
ftr-468	797	20	j.	j.	PROPN
ftr-468	797	21	bazzoli	bazzoli	PROPN
ftr-468	797	22	et	et	PROPN
ftr-468	797	23	al	al	PROPN
ftr-468	797	24	.	.	PROPN
ftr-468	797	25	,	,	PUNCT
ftr-468	797	26	federal	federal	ADJ
ftr-468	797	27	antitrust	antitrust	ADJ
ftr-468	797	28	merger	merger	NOUN
ftr-468	797	29	enforcement	enforcement	NOUN
ftr-468	797	30	standards	standard	NOUN
ftr-468	797	31	:	:	PUNCT
ftr-468	797	32	a	a	DET
ftr-468	797	33	good	good	ADJ
ftr-468	797	34	fit	fit	NOUN
ftr-468	797	35	for	for	ADP
ftr-468	797	36	the	the	DET
ftr-468	797	37	hospital	hospital	NOUN
ftr-468	797	38	industry	industry	NOUN
ftr-468	797	39	?	?	PUNCT
ftr-468	798	1	20	20	NUM
ftr-468	798	2	j.	j.	PROPN
ftr-468	798	3	health	health	PROPN
ftr-468	798	4	pol	pol	PROPN
ftr-468	798	5	.	.	PUNCT
ftr-468	799	1	pol'y	pol'y	PROPN
ftr-468	799	2	&	&	CCONJ
ftr-468	799	3	l.	l.	PROPN
ftr-468	799	4	137	137	NUM
ftr-468	799	5	(	(	PUNCT
ftr-468	799	6	1995	1995	NUM
ftr-468	799	7	)	)	PUNCT
ftr-468	799	8	.	.	PUNCT
ftr-468	800	1	101	101	NUM
ftr-468	800	2	.	.	PUNCT
ftr-468	800	3	conditions	condition	NOUN
ftr-468	800	4	under	under	ADP
ftr-468	800	5	which	which	PRON
ftr-468	800	6	the	the	DET
ftr-468	800	7	irs	irs	PROPN
ftr-468	800	8	will	will	AUX
ftr-468	800	9	issue	issue	VERB
ftr-468	800	10	a	a	DET
ftr-468	800	11	favorable	favorable	ADJ
ftr-468	800	12	change	change	NOUN
ftr-468	800	13	of	of	ADP
ftr-468	800	14	use	use	NOUN
ftr-468	800	15	ruling	ruling	NOUN
ftr-468	800	16	are	be	AUX
ftr-468	800	17	generally	generally	ADV
ftr-468	800	18	explained	explain	VERB
ftr-468	800	19	in	in	ADP
ftr-468	800	20	rev	rev	PROPN
ftr-468	800	21	.	.	PROPN
ftr-468	800	22	proc	proc	PROPN
ftr-468	800	23	.	.	PUNCT
ftr-468	801	1	93	93	NUM
ftr-468	801	2	-	-	SYM
ftr-468	801	3	17	17	NUM
ftr-468	801	4	,	,	PUNCT
ftr-468	801	5	1993	1993	NUM
ftr-468	801	6	-	-	SYM
ftr-468	801	7	1	1	NUM
ftr-468	801	8	c.b	c.b	PROPN
ftr-468	801	9	.	.	PROPN
ftr-468	801	10	507	507	NUM
ftr-468	801	11	and	and	CCONJ
ftr-468	801	12	rev	rev	PROPN
ftr-468	801	13	.	.	PROPN
ftr-468	801	14	proc	proc	PROPN
ftr-468	801	15	.	.	PUNCT
ftr-468	802	1	97	97	NUM
ftr-468	802	2	-	-	SYM
ftr-468	802	3	13	13	NUM
ftr-468	802	4	,	,	PUNCT
ftr-468	802	5	1997	1997	NUM
ftr-468	802	6	-	-	SYM
ftr-468	802	7	6	6	NUM
ftr-468	802	8	i.r.b	i.r.b	NOUN
ftr-468	802	9	.	.	PUNCT
ftr-468	803	1	13	13	NUM
ftr-468	803	2	.	.	PUNCT
ftr-468	804	1	[	[	X
ftr-468	804	2	vol	vol	NOUN
ftr-468	804	3	3:9	3:9	NUM
ftr-468	804	4	creating	create	VERB
ftr-468	804	5	compler	compler	NOUN
ftr-468	804	6	monsters	monster	NOUN
ftr-468	804	7	warranties	warranty	NOUN
ftr-468	804	8	and	and	CCONJ
ftr-468	804	9	accept	accept	VERB
ftr-468	804	10	mutual	mutual	ADJ
ftr-468	804	11	prohibitions	prohibition	NOUN
ftr-468	804	12	all	all	PRON
ftr-468	804	13	designed	design	VERB
ftr-468	804	14	to	to	PART
ftr-468	804	15	ensure	ensure	VERB
ftr-468	804	16	that	that	SCONJ
ftr-468	804	17	the	the	DET
ftr-468	804	18	investment	investment	NOUN
ftr-468	804	19	into	into	ADP
ftr-468	804	20	the	the	DET
ftr-468	804	21	unitary	unitary	ADJ
ftr-468	804	22	structure	structure	NOUN
ftr-468	804	23	is	be	AUX
ftr-468	804	24	maintained	maintain	VERB
ftr-468	804	25	for	for	ADP
ftr-468	804	26	a	a	DET
ftr-468	804	27	period	period	NOUN
ftr-468	804	28	of	of	ADP
ftr-468	804	29	time	time	NOUN
ftr-468	804	30	sufficient	sufficient	ADJ
ftr-468	804	31	to	to	PART
ftr-468	804	32	make	make	VERB
ftr-468	804	33	the	the	DET
ftr-468	804	34	joint	joint	ADJ
ftr-468	804	35	operating	operating	NOUN
ftr-468	804	36	agreement	agreement	NOUN
ftr-468	804	37	worth	worth	ADJ
ftr-468	804	38	the	the	DET
ftr-468	804	39	effort	effort	NOUN
ftr-468	804	40	and	and	CCONJ
ftr-468	804	41	expense	expense	NOUN
ftr-468	804	42	incurred	incur	VERB
ftr-468	804	43	by	by	ADP
ftr-468	804	44	each	each	DET
ftr-468	804	45	participant	participant	NOUN
ftr-468	804	46	and	and	CCONJ
ftr-468	804	47	also	also	ADV
ftr-468	804	48	to	to	PART
ftr-468	804	49	achieve	achieve	VERB
ftr-468	804	50	the	the	DET
ftr-468	804	51	level	level	NOUN
ftr-468	804	52	of	of	ADP
ftr-468	804	53	permanence	permanence	NOUN
ftr-468	804	54	sufficient	sufficient	ADJ
ftr-468	804	55	to	to	PART
ftr-468	804	56	achieve	achieve	VERB
ftr-468	804	57	a	a	DET
ftr-468	804	58	virtual	virtual	ADJ
ftr-468	804	59	merger	merger	NOUN
ftr-468	804	60	.	.	PUNCT
ftr-468	805	1	the	the	DET
ftr-468	805	2	entire	entire	ADJ
ftr-468	805	3	endeavor	endeavor	NOUN
ftr-468	805	4	is	be	AUX
ftr-468	805	5	completed	complete	VERB
ftr-468	805	6	by	by	ADP
ftr-468	805	7	various	various	ADJ
ftr-468	805	8	enforcement	enforcement	NOUN
ftr-468	805	9	and	and	CCONJ
ftr-468	805	10	supervision	supervision	NOUN
ftr-468	805	11	mechanisms	mechanism	NOUN
ftr-468	805	12	which	which	PRON
ftr-468	805	13	allow	allow	VERB
ftr-468	805	14	each	each	DET
ftr-468	805	15	party	party	NOUN
ftr-468	805	16	to	to	PART
ftr-468	805	17	monitor	monitor	VERB
ftr-468	805	18	the	the	DET
ftr-468	805	19	performance	performance	NOUN
ftr-468	805	20	and	and	CCONJ
ftr-468	805	21	viability	viability	NOUN
ftr-468	805	22	of	of	ADP
ftr-468	805	23	the	the	DET
ftr-468	805	24	other	other	ADJ
ftr-468	805	25	participants	participant	NOUN
ftr-468	805	26	.	.	PUNCT
ftr-468	806	1	from	from	ADP
ftr-468	806	2	a	a	DET
ftr-468	806	3	more	more	ADV
ftr-468	806	4	global	global	ADJ
ftr-468	806	5	perspective	perspective	NOUN
ftr-468	806	6	,	,	PUNCT
ftr-468	806	7	the	the	DET
ftr-468	806	8	joint	joint	ADJ
ftr-468	806	9	operating	operating	NOUN
ftr-468	806	10	agreement	agreement	NOUN
ftr-468	806	11	mechanism	mechanism	NOUN
ftr-468	806	12	,	,	PUNCT
ftr-468	806	13	at	at	ADP
ftr-468	806	14	least	least	ADJ
ftr-468	806	15	in	in	ADP
ftr-468	806	16	the	the	DET
ftr-468	806	17	manner	manner	NOUN
ftr-468	806	18	in	in	ADP
ftr-468	806	19	which	which	PRON
ftr-468	806	20	it	it	PRON
ftr-468	806	21	is	be	AUX
ftr-468	806	22	presently	presently	ADV
ftr-468	806	23	implemented	implement	VERB
ftr-468	806	24	,	,	PUNCT
ftr-468	806	25	increases	increase	VERB
ftr-468	806	26	the	the	DET
ftr-468	806	27	complexity	complexity	NOUN
ftr-468	806	28	surrounding	surround	VERB
ftr-468	806	29	the	the	DET
ftr-468	806	30	tax	tax	NOUN
ftr-468	806	31	code	code	NOUN
ftr-468	806	32	.	.	PUNCT
ftr-468	807	1	the	the	DET
ftr-468	807	2	joint	joint	ADJ
ftr-468	807	3	operating	operating	NOUN
ftr-468	807	4	agreement	agreement	NOUN
ftr-468	807	5	contributes	contribute	VERB
ftr-468	807	6	to	to	ADP
ftr-468	807	7	the	the	DET
ftr-468	807	8	diffusion	diffusion	NOUN
ftr-468	807	9	of	of	ADP
ftr-468	807	10	authority	authority	NOUN
ftr-468	807	11	because	because	SCONJ
ftr-468	807	12	it	it	PRON
ftr-468	807	13	allows	allow	VERB
ftr-468	807	14	exempt	exempt	ADJ
ftr-468	807	15	entities	entity	NOUN
ftr-468	807	16	to	to	PART
ftr-468	807	17	do	do	VERB
ftr-468	807	18	that	that	PRON
ftr-468	807	19	which	which	PRON
ftr-468	807	20	is	be	AUX
ftr-468	807	21	otherwise	otherwise	ADV
ftr-468	807	22	prohibited	prohibit	VERB
ftr-468	807	23	by	by	ADP
ftr-468	807	24	statute	statute	NOUN
ftr-468	807	25	,	,	PUNCT
ftr-468	807	26	regulations	regulation	NOUN
ftr-468	807	27	and	and	CCONJ
ftr-468	807	28	case	case	NOUN
ftr-468	807	29	law"	law"	NOUN
ftr-468	807	30	°	°	ADP
ftr-468	807	31	2	2	NUM
ftr-468	807	32	but	but	CCONJ
ftr-468	807	33	only	only	ADV
ftr-468	807	34	after	after	ADP
ftr-468	807	35	accessing	access	VERB
ftr-468	807	36	the	the	DET
ftr-468	807	37	minds	mind	NOUN
ftr-468	807	38	and	and	CCONJ
ftr-468	807	39	opinions	opinion	NOUN
ftr-468	807	40	of	of	ADP
ftr-468	807	41	those	those	PRON
ftr-468	807	42	in	in	ADP
ftr-468	807	43	the	the	DET
ftr-468	807	44	service	service	NOUN
ftr-468	807	45	charged	charge	VERB
ftr-468	807	46	with	with	ADP
ftr-468	807	47	enforcing	enforce	VERB
ftr-468	807	48	applicable	applicable	ADJ
ftr-468	807	49	tax	tax	NOUN
ftr-468	807	50	law	law	NOUN
ftr-468	807	51	.	.	PUNCT
ftr-468	808	1	this	this	PRON
ftr-468	808	2	is	be	AUX
ftr-468	808	3	particularly	particularly	ADV
ftr-468	808	4	true	true	ADJ
ftr-468	808	5	with	with	ADP
ftr-468	808	6	respect	respect	NOUN
ftr-468	808	7	to	to	ADP
ftr-468	808	8	joint	joint	ADJ
ftr-468	808	9	operating	operating	NOUN
ftr-468	808	10	agreements	agreement	NOUN
ftr-468	808	11	because	because	SCONJ
ftr-468	808	12	the	the	DET
ftr-468	808	13	entire	entire	ADJ
ftr-468	808	14	mechanism	mechanism	NOUN
ftr-468	808	15	is	be	AUX
ftr-468	808	16	implemented	implement	VERB
ftr-468	808	17	via	via	ADP
ftr-468	808	18	private	private	ADJ
ftr-468	808	19	,	,	PUNCT
ftr-468	808	20	nonprecedential	nonprecedential	ADJ
ftr-468	808	21	letter	letter	NOUN
ftr-468	808	22	rulings	ruling	NOUN
ftr-468	808	23	having	have	VERB
ftr-468	808	24	no	no	DET
ftr-468	808	25	general	general	ADJ
ftr-468	808	26	applicability	applicability	NOUN
ftr-468	808	27	.	.	PUNCT
ftr-468	809	1	3	3	NUM
ftr-468	809	2	indeed	indeed	ADV
ftr-468	809	3	,	,	PUNCT
ftr-468	809	4	implementation	implementation	NOUN
ftr-468	809	5	of	of	ADP
ftr-468	809	6	the	the	DET
ftr-468	809	7	joint	joint	ADJ
ftr-468	809	8	operating	operating	NOUN
ftr-468	809	9	agreement	agreement	NOUN
ftr-468	809	10	as	as	ADP
ftr-468	809	11	a	a	DET
ftr-468	809	12	condition	condition	NOUN
ftr-468	809	13	of	of	ADP
ftr-468	809	14	necessary	necessary	ADJ
ftr-468	809	15	consolidation	consolidation	NOUN
ftr-468	809	16	takes	take	VERB
ftr-468	809	17	undue	undue	ADJ
ftr-468	809	18	drafting	draft	VERB
ftr-468	809	19	specificity	specificity	NOUN
ftr-468	809	20	to	to	ADP
ftr-468	809	21	new	new	ADJ
ftr-468	809	22	heights	height	NOUN
ftr-468	809	23	.	.	PUNCT
ftr-468	810	1	it	it	PRON
ftr-468	810	2	essentially	essentially	ADV
ftr-468	810	3	involves	involve	VERB
ftr-468	810	4	administrative	administrative	ADJ
ftr-468	810	5	adjudication	adjudication	NOUN
ftr-468	810	6	one	one	NUM
ftr-468	810	7	case	case	NOUN
ftr-468	810	8	at	at	ADP
ftr-468	810	9	a	a	DET
ftr-468	810	10	time	time	NOUN
ftr-468	810	11	,	,	PUNCT
ftr-468	810	12	as	as	SCONJ
ftr-468	810	13	each	each	DET
ftr-468	810	14	joint	joint	ADJ
ftr-468	810	15	operating	operating	NOUN
ftr-468	810	16	agreement	agreement	NOUN
ftr-468	810	17	must	must	AUX
ftr-468	810	18	be	be	AUX
ftr-468	810	19	submitted	submit	VERB
ftr-468	810	20	to	to	ADP
ftr-468	810	21	the	the	DET
ftr-468	810	22	service	service	NOUN
ftr-468	810	23	for	for	ADP
ftr-468	810	24	review	review	NOUN
ftr-468	810	25	and	and	CCONJ
ftr-468	810	26	approval	approval	NOUN
ftr-468	810	27	.	.	PUNCT
ftr-468	811	1	this	this	DET
ftr-468	811	2	final	final	ADJ
ftr-468	811	3	result	result	NOUN
ftr-468	811	4	,	,	PUNCT
ftr-468	811	5	too	too	ADV
ftr-468	811	6	,	,	PUNCT
ftr-468	811	7	is	be	AUX
ftr-468	811	8	essentially	essentially	ADV
ftr-468	811	9	a	a	DET
ftr-468	811	10	pushing	pushing	NOUN
ftr-468	811	11	aside	aside	ADV
ftr-468	811	12	of	of	ADP
ftr-468	811	13	the	the	DET
ftr-468	811	14	judiciary	judiciary	NOUN
ftr-468	811	15	's	's	PART
ftr-468	811	16	role	role	NOUN
ftr-468	811	17	since	since	SCONJ
ftr-468	811	18	law	law	NOUN
ftr-468	811	19	is	be	AUX
ftr-468	811	20	applied	apply	VERB
ftr-468	811	21	to	to	ADP
ftr-468	811	22	fact	fact	NOUN
ftr-468	811	23	in	in	ADP
ftr-468	811	24	the	the	DET
ftr-468	811	25	piecemeal	piecemeal	ADJ
ftr-468	811	26	fashion	fashion	NOUN
ftr-468	811	27	most	most	ADV
ftr-468	811	28	appropriate	appropriate	ADJ
ftr-468	811	29	to	to	ADP
ftr-468	811	30	the	the	DET
ftr-468	811	31	judicial	judicial	ADJ
ftr-468	811	32	process	process	NOUN
ftr-468	811	33	.	.	PUNCT
ftr-468	812	1	the	the	DET
ftr-468	812	2	building	building	NOUN
ftr-468	812	3	of	of	ADP
ftr-468	812	4	the	the	DET
ftr-468	812	5	joint	joint	ADJ
ftr-468	812	6	operating	operating	NOUN
ftr-468	812	7	agreement	agreement	NOUN
ftr-468	812	8	,	,	PUNCT
ftr-468	812	9	then	then	ADV
ftr-468	812	10	,	,	PUNCT
ftr-468	812	11	involves	involve	VERB
ftr-468	812	12	transactional	transactional	ADJ
ftr-468	812	13	complexity	complexity	NOUN
ftr-468	812	14	.	.	PUNCT
ftr-468	813	1	while	while	SCONJ
ftr-468	813	2	,	,	PUNCT
ftr-468	813	3	the	the	DET
ftr-468	813	4	integral	integral	ADJ
ftr-468	813	5	part	part	NOUN
ftr-468	813	6	doctrine	doctrine	NOUN
ftr-468	813	7	is	be	AUX
ftr-468	813	8	relatively	relatively	ADV
ftr-468	813	9	simply	simply	ADV
ftr-468	813	10	determined	determine	VERB
ftr-468	813	11	,	,	PUNCT
ftr-468	813	12	it	it	PRON
ftr-468	813	13	is	be	AUX
ftr-468	813	14	very	very	ADV
ftr-468	813	15	difficult	difficult	ADJ
ftr-468	813	16	to	to	PART
ftr-468	813	17	implement	implement	VERB
ftr-468	813	18	,	,	PUNCT
ftr-468	813	19	at	at	ADP
ftr-468	813	20	least	least	ADJ
ftr-468	813	21	with	with	ADP
ftr-468	813	22	respect	respect	NOUN
ftr-468	813	23	to	to	ADP
ftr-468	813	24	separate	separate	ADJ
ftr-468	813	25	tax	tax	NOUN
ftr-468	813	26	exempt	exempt	ADJ
ftr-468	813	27	entities	entity	NOUN
ftr-468	813	28	who	who	PRON
ftr-468	813	29	might	might	AUX
ftr-468	813	30	otherwise	otherwise	ADV
ftr-468	813	31	consolidate	consolidate	VERB
ftr-468	813	32	their	their	PRON
ftr-468	813	33	efforts	effort	NOUN
ftr-468	813	34	through	through	ADP
ftr-468	813	35	the	the	DET
ftr-468	813	36	102	102	NUM
ftr-468	813	37	.	.	PUNCT
ftr-468	814	1	for	for	ADP
ftr-468	814	2	example	example	NOUN
ftr-468	814	3	,	,	PUNCT
ftr-468	814	4	irc	irc	PROPN
ftr-468	814	5	§	§	PROPN
ftr-468	814	6	501(e	501(e	PROPN
ftr-468	814	7	)	)	PUNCT
ftr-468	814	8	unquestionably	unquestionably	ADV
ftr-468	814	9	denies	deny	VERB
ftr-468	814	10	tax	tax	NOUN
ftr-468	814	11	exempt	exempt	ADJ
ftr-468	814	12	status	status	NOUN
ftr-468	814	13	to	to	ADP
ftr-468	814	14	an	an	DET
ftr-468	814	15	organization	organization	NOUN
ftr-468	814	16	which	which	PRON
ftr-468	814	17	provides	provide	VERB
ftr-468	814	18	laundry	laundry	ADJ
ftr-468	814	19	services	service	NOUN
ftr-468	814	20	to	to	ADP
ftr-468	814	21	unrelated	unrelated	ADJ
ftr-468	814	22	exempt	exempt	ADJ
ftr-468	814	23	hospitals	hospital	NOUN
ftr-468	814	24	.	.	PUNCT
ftr-468	815	1	hscs	hsc	NOUN
ftr-468	815	2	-	-	PUNCT
ftr-468	815	3	laundry	laundry	NOUN
ftr-468	815	4	v.	v.	ADP
ftr-468	815	5	u.s	u.s	PROPN
ftr-468	815	6	.	.	PROPN
ftr-468	815	7	,	,	PUNCT
ftr-468	815	8	450	450	NUM
ftr-468	815	9	u.s	u.s	PROPN
ftr-468	815	10	.	.	PROPN
ftr-468	815	11	1	1	NUM
ftr-468	815	12	,	,	PUNCT
ftr-468	815	13	7	7	NUM
ftr-468	815	14	(	(	PUNCT
ftr-468	815	15	1981	1981	NUM
ftr-468	815	16	)	)	PUNCT
ftr-468	815	17	.	.	PUNCT
ftr-468	816	1	but	but	CCONJ
ftr-468	816	2	a	a	DET
ftr-468	816	3	group	group	NOUN
ftr-468	816	4	of	of	ADP
ftr-468	816	5	unrelated	unrelated	ADJ
ftr-468	816	6	hospitals	hospital	NOUN
ftr-468	816	7	can	can	AUX
ftr-468	816	8	use	use	VERB
ftr-468	816	9	a	a	DET
ftr-468	816	10	joint	joint	ADJ
ftr-468	816	11	operating	operating	NOUN
ftr-468	816	12	agreement	agreement	NOUN
ftr-468	816	13	to	to	PART
ftr-468	816	14	create	create	VERB
ftr-468	816	15	a	a	DET
ftr-468	816	16	tax	tax	NOUN
ftr-468	816	17	exempt	exempt	ADJ
ftr-468	816	18	mutually	mutually	ADV
ftr-468	816	19	owned	own	VERB
ftr-468	816	20	laundry	laundry	ADJ
ftr-468	816	21	facility	facility	NOUN
ftr-468	816	22	.	.	PUNCT
ftr-468	817	1	in	in	ADP
ftr-468	817	2	a	a	DET
ftr-468	817	3	recent	recent	ADJ
ftr-468	817	4	tax	tax	NOUN
ftr-468	817	5	court	court	NOUN
ftr-468	817	6	memorandum	memorandum	NOUN
ftr-468	817	7	decision	decision	NOUN
ftr-468	817	8	,	,	PUNCT
ftr-468	817	9	judge	judge	NOUN
ftr-468	817	10	foley	foley	PROPN
ftr-468	817	11	made	make	VERB
ftr-468	817	12	the	the	DET
ftr-468	817	13	astonishing	astonishing	ADJ
ftr-468	817	14	distinction	distinction	NOUN
ftr-468	817	15	that	that	PRON
ftr-468	817	16	irc	irc	PRON
ftr-468	817	17	§	§	PROPN
ftr-468	817	18	501(e	501(e	PROPN
ftr-468	817	19	)	)	PUNCT
ftr-468	817	20	prevents	prevent	VERB
ftr-468	817	21	an	an	DET
ftr-468	817	22	organization	organization	NOUN
ftr-468	817	23	from	from	ADP
ftr-468	817	24	gaining	gain	VERB
ftr-468	817	25	tax	tax	NOUN
ftr-468	817	26	exempt	exempt	ADJ
ftr-468	817	27	status	status	NOUN
ftr-468	817	28	by	by	ADP
ftr-468	817	29	virtue	virtue	NOUN
ftr-468	817	30	of	of	ADP
ftr-468	817	31	their	their	PRON
ftr-468	817	32	provision	provision	NOUN
ftr-468	817	33	of	of	ADP
ftr-468	817	34	services	service	NOUN
ftr-468	817	35	to	to	ADP
ftr-468	817	36	"	"	PUNCT
ftr-468	817	37	two	two	NUM
ftr-468	817	38	or	or	CCONJ
ftr-468	817	39	more	more	ADJ
ftr-468	817	40	hospitals	hospital	NOUN
ftr-468	817	41	.	.	PUNCT
ftr-468	817	42	"	"	PUNCT
ftr-468	818	1	but	but	CCONJ
ftr-468	818	2	if	if	SCONJ
ftr-468	818	3	the	the	DET
ftr-468	818	4	organization	organization	NOUN
ftr-468	818	5	serves	serve	VERB
ftr-468	818	6	two	two	NUM
ftr-468	818	7	hospitals	hospital	NOUN
ftr-468	818	8	and	and	CCONJ
ftr-468	818	9	a	a	DET
ftr-468	818	10	nonhospital	nonhospital	ADJ
ftr-468	818	11	tax	tax	NOUN
ftr-468	818	12	exempt	exempt	ADJ
ftr-468	818	13	organization	organization	NOUN
ftr-468	818	14	,	,	PUNCT
ftr-468	818	15	irc	irc	PROPN
ftr-468	818	16	§	§	PROPN
ftr-468	818	17	501(e	501(e	PROPN
ftr-468	818	18	)	)	PUNCT
ftr-468	818	19	is	be	AUX
ftr-468	818	20	rendered	render	VERB
ftr-468	818	21	inapplicable	inapplicable	ADJ
ftr-468	818	22	.	.	PUNCT
ftr-468	819	1	university	university	NOUN
ftr-468	819	2	med	me	VERB
ftr-468	819	3	.	.	PUNCT
ftr-468	820	1	resident	resident	PROPN
ftr-468	820	2	servs	servs	PROPN
ftr-468	820	3	.	.	PUNCT
ftr-468	821	1	v.	v.	ADP
ftr-468	821	2	commissioner	commissioner	NOUN
ftr-468	821	3	,	,	PUNCT
ftr-468	821	4	71	71	NUM
ftr-468	821	5	t.c.m	t.c.m	NOUN
ftr-468	821	6	.	.	PUNCT
ftr-468	821	7	(	(	PUNCT
ftr-468	821	8	cch	cch	NOUN
ftr-468	821	9	)	)	PUNCT
ftr-468	821	10	3130	3130	NUM
ftr-468	821	11	,	,	PUNCT
ftr-468	821	12	3131	3131	NUM
ftr-468	821	13	-	-	SYM
ftr-468	821	14	33	33	NUM
ftr-468	821	15	(	(	PUNCT
ftr-468	821	16	1996	1996	NUM
ftr-468	821	17	)	)	PUNCT
ftr-468	821	18	(	(	PUNCT
ftr-468	821	19	"	"	PUNCT
ftr-468	821	20	to	to	PART
ftr-468	821	21	qualify	qualify	VERB
ftr-468	821	22	as	as	ADP
ftr-468	821	23	a	a	DET
ftr-468	821	24	hospital	hospital	NOUN
ftr-468	821	25	cooperative	cooperative	NOUN
ftr-468	821	26	under	under	ADP
ftr-468	821	27	section	section	NOUN
ftr-468	821	28	501(e	501(e	PROPN
ftr-468	821	29	)	)	PUNCT
ftr-468	821	30	,	,	PUNCT
ftr-468	821	31	the	the	DET
ftr-468	821	32	organization	organization	NOUN
ftr-468	821	33	must	must	AUX
ftr-468	821	34	provide	provide	VERB
ftr-468	821	35	services	service	NOUN
ftr-468	821	36	'	'	PUNCT
ftr-468	821	37	solely	solely	ADV
ftr-468	821	38	for	for	ADP
ftr-468	821	39	two	two	NUM
ftr-468	821	40	or	or	CCONJ
ftr-468	821	41	more	more	ADJ
ftr-468	821	42	hospitals	hospital	NOUN
ftr-468	821	43	.	.	PUNCT
ftr-468	821	44	'	'	PUNCT
ftr-468	822	1	petitioners	petitioner	NOUN
ftr-468	822	2	serve	serve	VERB
ftr-468	822	3	schools	school	NOUN
ftr-468	822	4	in	in	ADP
ftr-468	822	5	addition	addition	NOUN
ftr-468	822	6	to	to	ADP
ftr-468	822	7	hospitals	hospital	NOUN
ftr-468	822	8	.	.	PUNCT
ftr-468	823	1	thus	thus	ADV
ftr-468	823	2	.	.	PUNCT
ftr-468	824	1	they	they	PRON
ftr-468	824	2	are	be	AUX
ftr-468	824	3	not	not	PART
ftr-468	824	4	hospital	hospital	NOUN
ftr-468	824	5	cooperatives	cooperative	NOUN
ftr-468	824	6	,	,	PUNCT
ftr-468	824	7	and	and	CCONJ
ftr-468	824	8	section	section	NOUN
ftr-468	824	9	501(e	501(e	PROPN
ftr-468	824	10	)	)	PUNCT
ftr-468	824	11	does	do	AUX
ftr-468	824	12	not	not	PART
ftr-468	824	13	preclude	preclude	VERB
ftr-468	824	14	petitioners	petitioner	NOUN
ftr-468	824	15	from	from	ADP
ftr-468	824	16	qualifying	qualify	VERB
ftr-468	824	17	under	under	ADP
ftr-468	824	18	section	section	NOUN
ftr-468	824	19	501(c)(3	501(c)(3	NUM
ftr-468	824	20	)	)	PUNCT
ftr-468	824	21	.	.	PUNCT
ftr-468	824	22	"	"	PUNCT
ftr-468	824	23	)	)	PUNCT
ftr-468	824	24	.	.	PUNCT
ftr-468	825	1	if	if	SCONJ
ftr-468	825	2	upheld	uphold	VERB
ftr-468	825	3	,	,	PUNCT
ftr-468	825	4	the	the	DET
ftr-468	825	5	interpretation	interpretation	NOUN
ftr-468	825	6	would	would	AUX
ftr-468	825	7	render	render	VERB
ftr-468	825	8	irc	irc	VERB
ftr-468	825	9	§	§	PROPN
ftr-468	825	10	501(e	501(e	PROPN
ftr-468	825	11	)	)	PUNCT
ftr-468	825	12	a	a	DET
ftr-468	825	13	nullity	nullity	NOUN
ftr-468	825	14	since	since	SCONJ
ftr-468	825	15	hospital	hospital	NOUN
ftr-468	825	16	service	service	NOUN
ftr-468	825	17	organizations	organization	NOUN
ftr-468	825	18	would	would	AUX
ftr-468	825	19	only	only	ADV
ftr-468	825	20	have	have	VERB
ftr-468	825	21	to	to	PART
ftr-468	825	22	add	add	VERB
ftr-468	825	23	a	a	DET
ftr-468	825	24	single	single	ADJ
ftr-468	825	25	nonhospital	nonhospital	NOUN
ftr-468	825	26	to	to	PART
ftr-468	825	27	get	get	VERB
ftr-468	825	28	around	around	ADP
ftr-468	825	29	the	the	DET
ftr-468	825	30	prohibition	prohibition	NOUN
ftr-468	825	31	of	of	ADP
ftr-468	825	32	irc	irc	PROPN
ftr-468	825	33	§	§	PROPN
ftr-468	825	34	501(e	501(e	PROPN
ftr-468	825	35	)	)	PUNCT
ftr-468	825	36	.	.	PUNCT
ftr-468	826	1	103	103	NUM
ftr-468	826	2	.	.	PUNCT
ftr-468	827	1	irc	irc	PROPN
ftr-468	827	2	§	§	PROPN
ftr-468	827	3	61100)(3	61100)(3	NOUN
ftr-468	827	4	)	)	PUNCT
ftr-468	827	5	states	state	VERB
ftr-468	827	6	that	that	SCONJ
ftr-468	827	7	such	such	ADJ
ftr-468	827	8	rulings	ruling	NOUN
ftr-468	827	9	may	may	AUX
ftr-468	827	10	not	not	PART
ftr-468	827	11	be	be	AUX
ftr-468	827	12	relied	rely	VERB
ftr-468	827	13	upon	upon	SCONJ
ftr-468	827	14	as	as	ADP
ftr-468	827	15	precedent	precedent	NOUN
ftr-468	827	16	.	.	PUNCT
ftr-468	828	1	19971	19971	NUM
ftr-468	828	2	florida	florida	PROPN
ftr-468	828	3	tax	tax	NOUN
ftr-468	828	4	review	review	NOUN
ftr-468	828	5	use	use	NOUN
ftr-468	828	6	of	of	ADP
ftr-468	828	7	mutually	mutually	ADV
ftr-468	828	8	-	-	PUNCT
ftr-468	828	9	owned	own	VERB
ftr-468	828	10	subsidiaries	subsidiary	NOUN
ftr-468	828	11	or	or	CCONJ
ftr-468	828	12	by	by	ADP
ftr-468	828	13	providing	provide	VERB
ftr-468	828	14	commonly	commonly	ADV
ftr-468	828	15	needed	need	VERB
ftr-468	828	16	administrative	administrative	ADJ
ftr-468	828	17	services	service	NOUN
ftr-468	828	18	to	to	ADP
ftr-468	828	19	one	one	NUM
ftr-468	828	20	another	another	DET
ftr-468	828	21	;	;	PUNCT
ftr-468	828	22	that	that	ADV
ftr-468	828	23	is	is	ADV
ftr-468	828	24	,	,	PUNCT
ftr-468	828	25	the	the	DET
ftr-468	828	26	separate	separate	ADJ
ftr-468	828	27	entities	entity	NOUN
ftr-468	828	28	might	might	AUX
ftr-468	828	29	consolidate	consolidate	VERB
ftr-468	828	30	their	their	PRON
ftr-468	828	31	efforts	effort	NOUN
ftr-468	828	32	without	without	ADP
ftr-468	828	33	joint	joint	ADJ
ftr-468	828	34	operating	operating	NOUN
ftr-468	828	35	agreements	agreement	NOUN
ftr-468	828	36	were	be	AUX
ftr-468	828	37	it	it	PRON
ftr-468	828	38	not	not	PART
ftr-468	828	39	for	for	ADP
ftr-468	828	40	the	the	DET
ftr-468	828	41	restrictions	restriction	NOUN
ftr-468	828	42	of	of	ADP
ftr-468	828	43	regulations	regulation	NOUN
ftr-468	828	44	section	section	VERB
ftr-468	828	45	1.502	1.502	NUM
ftr-468	828	46	-	-	SYM
ftr-468	828	47	1(b	1(b	NUM
ftr-468	828	48	)	)	PUNCT
ftr-468	828	49	.	.	PUNCT
ftr-468	829	1	but	but	CCONJ
ftr-468	829	2	for	for	ADP
ftr-468	829	3	the	the	DET
ftr-468	829	4	adverse	adverse	ADJ
ftr-468	829	5	tax	tax	NOUN
ftr-468	829	6	consequences	consequence	NOUN
ftr-468	829	7	created	create	VERB
ftr-468	829	8	by	by	ADP
ftr-468	829	9	regulations	regulation	NOUN
ftr-468	829	10	section	section	NOUN
ftr-468	829	11	1.502	1.502	NUM
ftr-468	829	12	-	-	SYM
ftr-468	829	13	1(b	1(b	NUM
ftr-468	829	14	)	)	PUNCT
ftr-468	829	15	,	,	PUNCT
ftr-468	829	16	the	the	DET
ftr-468	829	17	parties	party	NOUN
ftr-468	829	18	might	might	AUX
ftr-468	829	19	very	very	ADV
ftr-468	829	20	well	well	ADV
ftr-468	829	21	eliminate	eliminate	VERB
ftr-468	829	22	the	the	DET
ftr-468	829	23	wasteful	wasteful	ADJ
ftr-468	829	24	duplication	duplication	NOUN
ftr-468	829	25	by	by	ADP
ftr-468	829	26	creating	create	VERB
ftr-468	829	27	a	a	DET
ftr-468	829	28	mutually	mutually	ADV
ftr-468	829	29	-	-	PUNCT
ftr-468	829	30	owned	own	VERB
ftr-468	829	31	subsidiary	subsidiary	NOUN
ftr-468	829	32	using	use	VERB
ftr-468	829	33	the	the	DET
ftr-468	829	34	customary	customary	ADJ
ftr-468	829	35	parent	parent	NOUN
ftr-468	829	36	-	-	PUNCT
ftr-468	829	37	subsidiary	subsidiary	NOUN
ftr-468	829	38	model	model	NOUN
ftr-468	829	39	.	.	PUNCT
ftr-468	830	1	alternatively	alternatively	ADV
ftr-468	830	2	,	,	PUNCT
ftr-468	830	3	or	or	CCONJ
ftr-468	830	4	additionally	additionally	ADV
ftr-468	830	5	,	,	PUNCT
ftr-468	830	6	the	the	DET
ftr-468	830	7	parties	party	NOUN
ftr-468	830	8	might	might	AUX
ftr-468	830	9	enter	enter	VERB
ftr-468	830	10	into	into	ADP
ftr-468	830	11	relatively	relatively	ADV
ftr-468	830	12	simple	simple	ADJ
ftr-468	830	13	joint	joint	ADJ
ftr-468	830	14	service	service	NOUN
ftr-468	830	15	contracts	contract	NOUN
ftr-468	830	16	whereby	whereby	SCONJ
ftr-468	830	17	one	one	NUM
ftr-468	830	18	hospital	hospital	NOUN
ftr-468	830	19	undertakes	undertake	VERB
ftr-468	830	20	to	to	PART
ftr-468	830	21	provide	provide	VERB
ftr-468	830	22	needed	need	VERB
ftr-468	830	23	administrative	administrative	ADJ
ftr-468	830	24	support	support	NOUN
ftr-468	830	25	services	service	NOUN
ftr-468	830	26	for	for	ADP
ftr-468	830	27	the	the	DET
ftr-468	830	28	others	other	NOUN
ftr-468	830	29	.	.	PUNCT
ftr-468	831	1	from	from	ADP
ftr-468	831	2	a	a	DET
ftr-468	831	3	policy	policy	NOUN
ftr-468	831	4	standpoint	standpoint	NOUN
ftr-468	831	5	,	,	PUNCT
ftr-468	831	6	then	then	ADV
ftr-468	831	7	,	,	PUNCT
ftr-468	831	8	the	the	DET
ftr-468	831	9	inquiry	inquiry	NOUN
ftr-468	831	10	should	should	AUX
ftr-468	831	11	identify	identify	VERB
ftr-468	831	12	and	and	CCONJ
ftr-468	831	13	analyze	analyze	VERB
ftr-468	831	14	the	the	DET
ftr-468	831	15	tax	tax	NOUN
ftr-468	831	16	rules	rule	NOUN
ftr-468	831	17	which	which	PRON
ftr-468	831	18	prevent	prevent	VERB
ftr-468	831	19	the	the	DET
ftr-468	831	20	hospitals	hospital	NOUN
ftr-468	831	21	from	from	ADP
ftr-468	831	22	resorting	resort	VERB
ftr-468	831	23	to	to	ADP
ftr-468	831	24	the	the	DET
ftr-468	831	25	more	more	ADV
ftr-468	831	26	simple	simple	ADJ
ftr-468	831	27	alternatives	alternative	NOUN
ftr-468	831	28	and	and	CCONJ
ftr-468	831	29	instead	instead	ADV
ftr-468	831	30	undertaking	undertake	VERB
ftr-468	831	31	the	the	DET
ftr-468	831	32	difficulties	difficulty	NOUN
ftr-468	831	33	of	of	ADP
ftr-468	831	34	creating	create	VERB
ftr-468	831	35	joint	joint	ADJ
ftr-468	831	36	operating	operating	NOUN
ftr-468	831	37	agreements	agreement	NOUN
ftr-468	831	38	.	.	PUNCT
ftr-468	832	1	iv	iv	X
ftr-468	832	2	.	.	PUNCT
ftr-468	833	1	the	the	DET
ftr-468	833	2	unfair	unfair	ADJ
ftr-468	833	3	competition	competition	NOUN
ftr-468	833	4	rationale	rationale	NOUN
ftr-468	833	5	exactly	exactly	ADV
ftr-468	833	6	what	what	PRON
ftr-468	833	7	is	be	AUX
ftr-468	833	8	meant	mean	VERB
ftr-468	833	9	by	by	ADP
ftr-468	833	10	the	the	DET
ftr-468	833	11	term	term	NOUN
ftr-468	833	12	"	"	PUNCT
ftr-468	833	13	unfair	unfair	ADJ
ftr-468	833	14	competition	competition	NOUN
ftr-468	833	15	"	"	PUNCT
ftr-468	833	16	is	be	AUX
ftr-468	833	17	a	a	DET
ftr-468	833	18	useful	useful	ADJ
ftr-468	833	19	inquiry	inquiry	NOUN
ftr-468	833	20	since	since	SCONJ
ftr-468	833	21	that	that	PRON
ftr-468	833	22	is	be	AUX
ftr-468	833	23	the	the	DET
ftr-468	833	24	primary	primary	ADJ
ftr-468	833	25	concern	concern	NOUN
ftr-468	833	26	of	of	ADP
ftr-468	833	27	regulations	regulation	NOUN
ftr-468	833	28	section	section	VERB
ftr-468	833	29	1.502	1.502	NUM
ftr-468	833	30	-	-	SYM
ftr-468	833	31	1(b	1(b	NUM
ftr-468	833	32	)	)	PUNCT
ftr-468	833	33	and	and	CCONJ
ftr-468	833	34	its	its	PRON
ftr-468	833	35	resulting	result	VERB
ftr-468	833	36	joint	joint	ADJ
ftr-468	833	37	operating	operating	NOUN
ftr-468	833	38	agreement	agreement	NOUN
ftr-468	833	39	requirement	requirement	NOUN
ftr-468	833	40	.	.	PUNCT
ftr-468	834	1	in	in	ADP
ftr-468	834	2	its	its	PRON
ftr-468	834	3	most	most	ADV
ftr-468	834	4	relevant	relevant	ADJ
ftr-468	834	5	sense	sense	NOUN
ftr-468	834	6	,	,	PUNCT
ftr-468	834	7	unfair	unfair	ADJ
ftr-468	834	8	competition	competition	NOUN
ftr-468	834	9	is	be	AUX
ftr-468	834	10	the	the	DET
ftr-468	834	11	harm	harm	NOUN
ftr-468	834	12	to	to	ADP
ftr-468	834	13	the	the	DET
ftr-468	834	14	taxable	taxable	ADJ
ftr-468	834	15	business	business	NOUN
ftr-468	834	16	community	community	NOUN
ftr-468	834	17	which	which	PRON
ftr-468	834	18	results	result	VERB
ftr-468	834	19	when	when	SCONJ
ftr-468	834	20	a	a	DET
ftr-468	834	21	tax	tax	NOUN
ftr-468	834	22	exempt	exempt	ADJ
ftr-468	834	23	entity	entity	NOUN
ftr-468	834	24	engages	engage	VERB
ftr-468	834	25	in	in	ADP
ftr-468	834	26	a	a	DET
ftr-468	834	27	noncharitable	noncharitable	ADJ
ftr-468	834	28	activity	activity	NOUN
ftr-468	834	29	.	.	PUNCT
ftr-468	834	30	"	"	PUNCT
ftr-468	835	1	4	4	NUM
ftr-468	835	2	although	although	SCONJ
ftr-468	835	3	the	the	DET
ftr-468	835	4	term	term	NOUN
ftr-468	835	5	"	"	PUNCT
ftr-468	835	6	charitable	charitable	ADJ
ftr-468	835	7	activity	activity	NOUN
ftr-468	835	8	"	"	PUNCT
ftr-468	835	9	is	be	AUX
ftr-468	835	10	often	often	ADV
ftr-468	835	11	defined	define	VERB
ftr-468	835	12	by	by	ADP
ftr-468	835	13	traditional	traditional	ADJ
ftr-468	835	14	104	104	NUM
ftr-468	835	15	.	.	PUNCT
ftr-468	836	1	"	"	PUNCT
ftr-468	836	2	unfair	unfair	ADJ
ftr-468	836	3	competition	competition	NOUN
ftr-468	836	4	"	"	PUNCT
ftr-468	836	5	is	be	AUX
ftr-468	836	6	more	more	ADV
ftr-468	836	7	often	often	ADV
ftr-468	836	8	defined	define	VERB
ftr-468	836	9	by	by	ADP
ftr-468	836	10	reference	reference	NOUN
ftr-468	836	11	to	to	PART
ftr-468	836	12	harm	harm	NOUN
ftr-468	836	13	to	to	ADP
ftr-468	836	14	individual	individual	ADJ
ftr-468	836	15	taxable	taxable	ADJ
ftr-468	836	16	businesses	business	NOUN
ftr-468	836	17	or	or	CCONJ
ftr-468	836	18	their	their	PRON
ftr-468	836	19	investors	investor	NOUN
ftr-468	836	20	,	,	PUNCT
ftr-468	836	21	as	as	SCONJ
ftr-468	836	22	if	if	SCONJ
ftr-468	836	23	the	the	DET
ftr-468	836	24	harm	harm	NOUN
ftr-468	836	25	were	be	AUX
ftr-468	836	26	actually	actually	ADV
ftr-468	836	27	provable	provable	ADJ
ftr-468	836	28	.	.	PUNCT
ftr-468	837	1	see	see	VERB
ftr-468	837	2	john	john	PROPN
ftr-468	837	3	m.	m.	PROPN
ftr-468	837	4	strefeler	strefeler	PROPN
ftr-468	837	5	&	&	CCONJ
ftr-468	837	6	leslie	leslie	PROPN
ftr-468	837	7	t.	t.	PROPN
ftr-468	837	8	miller	miller	PROPN
ftr-468	837	9	,	,	PUNCT
ftr-468	837	10	exempt	exempt	ADJ
ftr-468	837	11	organizations	organization	NOUN
ftr-468	837	12	:	:	PUNCT
ftr-468	837	13	a	a	DET
ftr-468	837	14	study	study	NOUN
ftr-468	837	15	of	of	ADP
ftr-468	837	16	their	their	PRON
ftr-468	837	17	nature	nature	NOUN
ftr-468	837	18	and	and	CCONJ
ftr-468	837	19	the	the	DET
ftr-468	837	20	applicability	applicability	NOUN
ftr-468	837	21	of	of	ADP
ftr-468	837	22	the	the	DET
ftr-468	837	23	unrelated	unrelated	ADJ
ftr-468	837	24	business	business	NOUN
ftr-468	837	25	income	income	NOUN
ftr-468	837	26	tax	tax	NOUN
ftr-468	837	27	,	,	PUNCT
ftr-468	837	28	12	12	NUM
ftr-468	837	29	akron	akron	PROPN
ftr-468	837	30	tax	tax	NOUN
ftr-468	837	31	j.	j.	PROPN
ftr-468	837	32	223	223	NUM
ftr-468	837	33	,	,	PUNCT
ftr-468	837	34	230	230	NUM
ftr-468	837	35	-	-	SYM
ftr-468	837	36	31	31	NUM
ftr-468	837	37	(	(	PUNCT
ftr-468	837	38	1996	1996	NUM
ftr-468	837	39	)	)	PUNCT
ftr-468	837	40	;	;	PUNCT
ftr-468	838	1	henry	henry	PROPN
ftr-468	838	2	b.	b.	PROPN
ftr-468	838	3	hansmann	hansmann	PROPN
ftr-468	838	4	,	,	PUNCT
ftr-468	838	5	unfair	unfair	ADJ
ftr-468	838	6	competition	competition	NOUN
ftr-468	838	7	and	and	CCONJ
ftr-468	838	8	the	the	DET
ftr-468	838	9	unrelated	unrelated	ADJ
ftr-468	838	10	business	business	NOUN
ftr-468	838	11	income	income	NOUN
ftr-468	838	12	tax	tax	NOUN
ftr-468	838	13	,	,	PUNCT
ftr-468	838	14	75	75	NUM
ftr-468	838	15	va	va	NOUN
ftr-468	838	16	.	.	PUNCT
ftr-468	839	1	l.	l.	PROPN
ftr-468	839	2	rev	rev	PROPN
ftr-468	839	3	.	.	PROPN
ftr-468	840	1	605	605	NUM
ftr-468	840	2	(	(	PUNCT
ftr-468	840	3	1989	1989	NUM
ftr-468	840	4	)	)	PUNCT
ftr-468	841	1	[	[	X
ftr-468	841	2	hereinafter	hereinafter	NOUN
ftr-468	841	3	hansmann	hansmann	NOUN
ftr-468	841	4	,	,	PUNCT
ftr-468	841	5	unfair	unfair	ADJ
ftr-468	841	6	competition	competition	NOUN
ftr-468	841	7	]	]	PUNCT
ftr-468	841	8	;	;	PUNCT
ftr-468	841	9	susan	susan	PROPN
ftr-468	841	10	rose	rose	PROPN
ftr-468	841	11	-	-	PUNCT
ftr-468	841	12	ackerman	ackerman	NOUN
ftr-468	841	13	,	,	PUNCT
ftr-468	841	14	unfair	unfair	ADJ
ftr-468	841	15	competition	competition	NOUN
ftr-468	841	16	and	and	CCONJ
ftr-468	841	17	corporate	corporate	ADJ
ftr-468	841	18	income	income	NOUN
ftr-468	841	19	taxation	taxation	NOUN
ftr-468	841	20	,	,	PUNCT
ftr-468	841	21	34	34	NUM
ftr-468	841	22	stan	stan	PROPN
ftr-468	841	23	.	.	PUNCT
ftr-468	842	1	l.	l.	PROPN
ftr-468	842	2	rev	rev	PROPN
ftr-468	842	3	.	.	PROPN
ftr-468	842	4	1017	1017	NUM
ftr-468	842	5	(	(	PUNCT
ftr-468	842	6	1982	1982	NUM
ftr-468	842	7	)	)	PUNCT
ftr-468	842	8	.	.	PUNCT
ftr-468	843	1	but	but	CCONJ
ftr-468	843	2	the	the	DET
ftr-468	843	3	cases	case	NOUN
ftr-468	843	4	in	in	ADP
ftr-468	843	5	which	which	PRON
ftr-468	843	6	unfair	unfair	ADJ
ftr-468	843	7	competition	competition	NOUN
ftr-468	843	8	is	be	AUX
ftr-468	843	9	found	find	VERB
ftr-468	843	10	are	be	AUX
ftr-468	843	11	notable	notable	ADJ
ftr-468	843	12	for	for	ADP
ftr-468	843	13	the	the	DET
ftr-468	843	14	lack	lack	NOUN
ftr-468	843	15	of	of	ADP
ftr-468	843	16	proof	proof	NOUN
ftr-468	843	17	with	with	ADP
ftr-468	843	18	regard	regard	NOUN
ftr-468	843	19	to	to	ADP
ftr-468	843	20	a	a	DET
ftr-468	843	21	particular	particular	ADJ
ftr-468	843	22	taxable	taxable	ADJ
ftr-468	843	23	entity	entity	NOUN
ftr-468	843	24	.	.	PUNCT
ftr-468	844	1	note	note	VERB
ftr-468	844	2	the	the	DET
ftr-468	844	3	hypothetical	hypothetical	ADJ
ftr-468	844	4	nature	nature	NOUN
ftr-468	844	5	of	of	ADP
ftr-468	844	6	justice	justice	PROPN
ftr-468	844	7	marshall	marshall	PROPN
ftr-468	844	8	's	's	PART
ftr-468	844	9	discussion	discussion	NOUN
ftr-468	844	10	of	of	ADP
ftr-468	844	11	unfair	unfair	ADJ
ftr-468	844	12	competition	competition	NOUN
ftr-468	844	13	in	in	ADP
ftr-468	844	14	american	american	PROPN
ftr-468	844	15	bar	bar	PROPN
ftr-468	844	16	endowment	endowment	PROPN
ftr-468	844	17	v.	v.	ADP
ftr-468	844	18	united	united	PROPN
ftr-468	844	19	states	states	PROPN
ftr-468	844	20	:	:	PUNCT
ftr-468	844	21	if	if	SCONJ
ftr-468	844	22	abe	abe	PROPN
ftr-468	844	23	's	's	PART
ftr-468	844	24	members	member	NOUN
ftr-468	844	25	may	may	AUX
ftr-468	844	26	deduct	deduct	VERB
ftr-468	844	27	part	part	NOUN
ftr-468	844	28	of	of	ADP
ftr-468	844	29	their	their	PRON
ftr-468	844	30	premium	premium	NOUN
ftr-468	844	31	payments	payment	NOUN
ftr-468	844	32	as	as	ADP
ftr-468	844	33	a	a	DET
ftr-468	844	34	charitable	charitable	ADJ
ftr-468	844	35	contribution	contribution	NOUN
ftr-468	844	36	,	,	PUNCT
ftr-468	844	37	the	the	DET
ftr-468	844	38	effective	effective	ADJ
ftr-468	844	39	cost	cost	NOUN
ftr-468	844	40	of	of	ADP
ftr-468	844	41	abe	abe	PROPN
ftr-468	844	42	's	's	PART
ftr-468	844	43	insurance	insurance	NOUN
ftr-468	844	44	will	will	AUX
ftr-468	844	45	be	be	AUX
ftr-468	844	46	lower	low	ADJ
ftr-468	844	47	than	than	ADP
ftr-468	844	48	the	the	DET
ftr-468	844	49	cost	cost	NOUN
ftr-468	844	50	of	of	ADP
ftr-468	844	51	competing	compete	VERB
ftr-468	844	52	policies	policy	NOUN
ftr-468	844	53	that	that	PRON
ftr-468	844	54	do	do	AUX
ftr-468	844	55	not	not	PART
ftr-468	844	56	offer	offer	VERB
ftr-468	844	57	tax	tax	NOUN
ftr-468	844	58	benefits	benefit	NOUN
ftr-468	844	59	.	.	PUNCT
ftr-468	845	1	similarly	similarly	ADV
ftr-468	845	2	,	,	PUNCT
ftr-468	845	3	if	if	SCONJ
ftr-468	845	4	abe	abe	PROPN
ftr-468	845	5	may	may	AUX
ftr-468	845	6	escape	escape	VERB
ftr-468	845	7	taxes	taxis	NOUN
ftr-468	845	8	on	on	ADP
ftr-468	845	9	its	its	PRON
ftr-468	845	10	earnings	earning	NOUN
ftr-468	845	11	,	,	PUNCT
ftr-468	845	12	it	it	PRON
ftr-468	845	13	need	need	AUX
ftr-468	845	14	not	not	PART
ftr-468	845	15	be	be	AUX
ftr-468	845	16	as	as	ADV
ftr-468	845	17	profitable	profitable	ADJ
ftr-468	845	18	as	as	ADP
ftr-468	845	19	its	its	PRON
ftr-468	845	20	commercial	commercial	ADJ
ftr-468	845	21	counterparts	counterpart	NOUN
ftr-468	845	22	in	in	ADP
ftr-468	845	23	order	order	NOUN
ftr-468	845	24	to	to	PART
ftr-468	845	25	receive	receive	VERB
ftr-468	845	26	the	the	DET
ftr-468	845	27	same	same	ADJ
ftr-468	845	28	return	return	NOUN
ftr-468	845	29	on	on	ADP
ftr-468	845	30	its	its	PRON
ftr-468	845	31	investment	investment	NOUN
ftr-468	845	32	.	.	PUNCT
ftr-468	846	1	should	should	AUX
ftr-468	846	2	a	a	DET
ftr-468	846	3	commercial	commercial	ADJ
ftr-468	846	4	company	company	NOUN
ftr-468	846	5	attempt	attempt	NOUN
ftr-468	846	6	to	to	PART
ftr-468	846	7	displace	displace	VERB
ftr-468	846	8	abe	abe	NOUN
ftr-468	846	9	as	as	ADP
ftr-468	846	10	the	the	DET
ftr-468	846	11	group	group	NOUN
ftr-468	846	12	policyholder	policyholder	NOUN
ftr-468	846	13	,	,	PUNCT
ftr-468	846	14	therefore	therefore	ADV
ftr-468	846	15	,	,	PUNCT
ftr-468	846	16	it	it	PRON
ftr-468	846	17	would	would	AUX
ftr-468	846	18	be	be	AUX
ftr-468	846	19	at	at	ADP
ftr-468	846	20	a	a	DET
ftr-468	846	21	decided	decide	VERB
ftr-468	846	22	disadvantage	disadvantage	NOUN
ftr-468	846	23	.	.	PUNCT
ftr-468	847	1	the	the	DET
ftr-468	847	2	claims	claim	NOUN
ftr-468	847	3	court	court	NOUN
ftr-468	847	4	failed	fail	VERB
ftr-468	847	5	to	to	PART
ftr-468	847	6	find	find	VERB
ftr-468	847	7	any	any	DET
ftr-468	847	8	taxable	taxable	ADJ
ftr-468	847	9	entities	entity	NOUN
ftr-468	847	10	that	that	PRON
ftr-468	847	11	compete	compete	VERB
ftr-468	847	12	with	with	ADP
ftr-468	847	13	abe	abe	PROPN
ftr-468	847	14	,	,	PUNCT
ftr-468	847	15	and	and	CCONJ
ftr-468	847	16	therefore	therefore	ADV
ftr-468	847	17	found	find	VERB
ftr-468	847	18	no	no	DET
ftr-468	847	19	danger	danger	NOUN
ftr-468	847	20	of	of	ADP
ftr-468	847	21	unfair	unfair	ADJ
ftr-468	847	22	competition	competition	NOUN
ftr-468	847	23	.	.	PUNCT
ftr-468	848	1	it	it	PRON
ftr-468	848	2	is	be	AUX
ftr-468	848	3	likely	likely	ADJ
ftr-468	848	4	,	,	PUNCT
ftr-468	848	5	however	however	ADV
ftr-468	848	6	,	,	PUNCT
ftr-468	848	7	that	that	SCONJ
ftr-468	848	8	many	many	ADJ
ftr-468	848	9	of	of	ADP
ftr-468	848	10	abe	abe	PROPN
ftr-468	848	11	's	's	PART
ftr-468	848	12	members	member	NOUN
ftr-468	848	13	belong	belong	VERB
ftr-468	848	14	to	to	ADP
ftr-468	848	15	other	other	ADJ
ftr-468	848	16	organizations	organization	NOUN
ftr-468	848	17	that	that	PRON
ftr-468	848	18	offer	offer	VERB
ftr-468	848	19	group	group	NOUN
ftr-468	848	20	insurance	insurance	NOUN
ftr-468	848	21	policies	policy	NOUN
ftr-468	848	22	.	.	PUNCT
ftr-468	849	1	employers	employer	NOUN
ftr-468	849	2	,	,	PUNCT
ftr-468	849	3	trade	trade	NOUN
ftr-468	849	4	associations	association	NOUN
ftr-468	849	5	,	,	PUNCT
ftr-468	849	6	and	and	CCONJ
ftr-468	849	7	financial	financial	ADJ
ftr-468	849	8	services	service	NOUN
ftr-468	849	9	companies	company	NOUN
ftr-468	849	10	frequently	frequently	ADV
ftr-468	849	11	offer	offer	VERB
ftr-468	849	12	group	group	NOUN
ftr-468	849	13	insurance	insurance	NOUN
ftr-468	849	14	policies	policy	NOUN
ftr-468	849	15	.	.	PUNCT
ftr-468	850	1	[	[	X
ftr-468	850	2	vol	vol	NOUN
ftr-468	850	3	.	.	PUNCT
ftr-468	850	4	3:9	3:9	NUM
ftr-468	850	5	creating	create	VERB
ftr-468	850	6	complex	complex	ADJ
ftr-468	850	7	monsters	monster	NOUN
ftr-468	850	8	notions	notion	NOUN
ftr-468	850	9	of	of	ADP
ftr-468	850	10	kindness	kindness	NOUN
ftr-468	850	11	and	and	CCONJ
ftr-468	850	12	altruism	altruism	NOUN
ftr-468	850	13	,	,	PUNCT
ftr-468	850	14	'	'	PUNCT
ftr-468	850	15	in	in	ADP
ftr-468	850	16	practice	practice	NOUN
ftr-468	850	17	it	it	PRON
ftr-468	850	18	is	be	AUX
ftr-468	850	19	just	just	ADV
ftr-468	850	20	as	as	ADV
ftr-468	850	21	often	often	ADV
ftr-468	850	22	identified	identify	VERB
ftr-468	850	23	by	by	ADP
ftr-468	850	24	reference	reference	NOUN
ftr-468	850	25	to	to	ADP
ftr-468	850	26	gaps	gap	NOUN
ftr-468	850	27	in	in	ADP
ftr-468	850	28	market	market	NOUN
ftr-468	850	29	availability	availability	NOUN
ftr-468	850	30	.	.	PUNCT
ftr-468	851	1	the	the	DET
ftr-468	851	2	provision	provision	NOUN
ftr-468	851	3	of	of	ADP
ftr-468	851	4	goods	good	NOUN
ftr-468	851	5	and	and	CCONJ
ftr-468	851	6	services	service	NOUN
ftr-468	851	7	which	which	PRON
ftr-468	851	8	the	the	DET
ftr-468	851	9	market	market	NOUN
ftr-468	851	10	does	do	AUX
ftr-468	851	11	not	not	PART
ftr-468	851	12	adequately	adequately	ADV
ftr-468	851	13	provide	provide	VERB
ftr-468	851	14	is	be	AUX
ftr-468	851	15	considered	consider	VERB
ftr-468	851	16	a	a	DET
ftr-468	851	17	"	"	PUNCT
ftr-468	851	18	charitable	charitable	ADJ
ftr-468	851	19	"	"	PUNCT
ftr-468	851	20	activity	activity	NOUN
ftr-468	851	21	regardless	regardless	ADV
ftr-468	851	22	of	of	ADP
ftr-468	851	23	its	its	PRON
ftr-468	851	24	dissimilarity	dissimilarity	NOUN
ftr-468	851	25	to	to	ADP
ftr-468	851	26	traditional	traditional	ADJ
ftr-468	851	27	or	or	CCONJ
ftr-468	851	28	"	"	PUNCT
ftr-468	851	29	inherently	inherently	ADV
ftr-468	851	30	"	"	PUNCT
ftr-468	851	31	charitable	charitable	ADJ
ftr-468	851	32	activities	activity	NOUN
ftr-468	851	33	such	such	ADJ
ftr-468	851	34	as	as	ADP
ftr-468	851	35	the	the	DET
ftr-468	851	36	provision	provision	NOUN
ftr-468	851	37	of	of	ADP
ftr-468	851	38	food	food	NOUN
ftr-468	851	39	and	and	CCONJ
ftr-468	851	40	shelter.t	shelter.t	AUX
ftr-468	851	41	"	"	PUNCT
ftr-468	851	42	filling	fill	VERB
ftr-468	851	43	presumably	presumably	ADV
ftr-468	851	44	those	those	DET
ftr-468	851	45	entities	entity	NOUN
ftr-468	851	46	are	be	AUX
ftr-468	851	47	taxed	tax	VERB
ftr-468	851	48	on	on	ADP
ftr-468	851	49	their	their	PRON
ftr-468	851	50	profits	profit	NOUN
ftr-468	851	51	,	,	PUNCT
ftr-468	851	52	and	and	CCONJ
ftr-468	851	53	their	their	PRON
ftr-468	851	54	policyholders	policyholder	NOUN
ftr-468	851	55	may	may	AUX
ftr-468	851	56	not	not	PART
ftr-468	851	57	deduct	deduct	VERB
ftr-468	851	58	any	any	DET
ftr-468	851	59	part	part	NOUN
ftr-468	851	60	of	of	ADP
ftr-468	851	61	the	the	DET
ftr-468	851	62	premiums	premium	NOUN
ftr-468	851	63	paid	pay	VERB
ftr-468	851	64	.	.	PUNCT
ftr-468	852	1	such	such	ADJ
ftr-468	852	2	entities	entity	NOUN
ftr-468	852	3	may	may	AUX
ftr-468	852	4	therefore	therefore	ADV
ftr-468	852	5	find	find	VERB
ftr-468	852	6	it	it	PRON
ftr-468	852	7	difficult	difficult	ADJ
ftr-468	852	8	to	to	PART
ftr-468	852	9	compete	compete	VERB
ftr-468	852	10	for	for	ADP
ftr-468	852	11	the	the	DET
ftr-468	852	12	business	business	NOUN
ftr-468	852	13	of	of	ADP
ftr-468	852	14	any	any	DET
ftr-468	852	15	abe	abe	PROPN
ftr-468	852	16	members	member	NOUN
ftr-468	852	17	who	who	PRON
ftr-468	852	18	are	be	AUX
ftr-468	852	19	otherwise	otherwise	ADV
ftr-468	852	20	eligible	eligible	ADJ
ftr-468	852	21	to	to	PART
ftr-468	852	22	participate	participate	VERB
ftr-468	852	23	in	in	ADP
ftr-468	852	24	these	these	DET
ftr-468	852	25	group	group	NOUN
ftr-468	852	26	insurance	insurance	NOUN
ftr-468	852	27	programs	program	NOUN
ftr-468	852	28	.	.	PUNCT
ftr-468	853	1	477	477	NUM
ftr-468	854	1	u.s	u.s	PROPN
ftr-468	854	2	.	.	PROPN
ftr-468	854	3	105	105	NUM
ftr-468	854	4	,	,	PUNCT
ftr-468	854	5	114	114	NUM
ftr-468	854	6	-	-	SYM
ftr-468	854	7	15	15	NUM
ftr-468	854	8	(	(	PUNCT
ftr-468	854	9	1986	1986	NUM
ftr-468	854	10	)	)	PUNCT
ftr-468	854	11	;	;	PUNCT
ftr-468	854	12	see	see	VERB
ftr-468	854	13	also	also	ADV
ftr-468	854	14	living	live	VERB
ftr-468	854	15	faith	faith	NOUN
ftr-468	854	16	v.	v.	ADP
ftr-468	854	17	commissioner	commissioner	NOUN
ftr-468	854	18	.	.	PUNCT
ftr-468	855	1	950	950	NUM
ftr-468	855	2	f.2d	f.2d	NOUN
ftr-468	855	3	365	365	NUM
ftr-468	855	4	,	,	PUNCT
ftr-468	855	5	373	373	NUM
ftr-468	855	6	(	(	PUNCT
ftr-468	855	7	7th	7th	ADJ
ftr-468	855	8	cir	cir	NOUN
ftr-468	855	9	.	.	PROPN
ftr-468	855	10	1991	1991	NUM
ftr-468	855	11	)	)	PUNCT
ftr-468	855	12	(	(	PUNCT
ftr-468	855	13	"	"	PUNCT
ftr-468	855	14	it	it	PRON
ftr-468	855	15	is	be	AUX
ftr-468	855	16	significant	significant	ADJ
ftr-468	855	17	that	that	SCONJ
ftr-468	855	18	living	live	VERB
ftr-468	855	19	faith	faith	NOUN
ftr-468	855	20	is	be	AUX
ftr-468	855	21	in	in	ADP
ftr-468	855	22	direct	direct	ADJ
ftr-468	855	23	competition	competition	NOUN
ftr-468	855	24	with	with	ADP
ftr-468	855	25	other	other	ADJ
ftr-468	855	26	restaurants	restaurant	NOUN
ftr-468	855	27	.	.	PUNCT
ftr-468	855	28	)	)	PUNCT
ftr-468	856	1	;	;	PUNCT
ftr-468	856	2	presbyterian	presbyterian	PROPN
ftr-468	856	3	and	and	CCONJ
ftr-468	856	4	reformed	reform	VERB
ftr-468	856	5	publ'g	publ'g	PROPN
ftr-468	856	6	co.	co.	PROPN
ftr-468	856	7	v.	v.	PROPN
ftr-468	856	8	commissioner	commissioner	PROPN
ftr-468	856	9	,	,	PUNCT
ftr-468	856	10	743	743	NUM
ftr-468	856	11	f.2d	f.2d	NOUN
ftr-468	856	12	148	148	NUM
ftr-468	856	13	,	,	PUNCT
ftr-468	856	14	152	152	NUM
ftr-468	856	15	(	(	PUNCT
ftr-468	856	16	3d	3d	PROPN
ftr-468	856	17	cir	cir	NOUN
ftr-468	856	18	.	.	PROPN
ftr-468	856	19	1984	1984	NUM
ftr-468	856	20	)	)	PUNCT
ftr-468	856	21	(	(	PUNCT
ftr-468	856	22	"	"	PUNCT
ftr-468	856	23	the	the	DET
ftr-468	856	24	principal	principal	ADJ
ftr-468	856	25	issue	issue	NOUN
ftr-468	856	26	we	we	PRON
ftr-468	856	27	must	must	AUX
ftr-468	856	28	address	address	VERB
ftr-468	856	29	is	be	AUX
ftr-468	856	30	at	at	ADP
ftr-468	856	31	what	what	DET
ftr-468	856	32	point	point	NOUN
ftr-468	856	33	the	the	DET
ftr-468	856	34	successful	successful	ADJ
ftr-468	856	35	operation	operation	NOUN
ftr-468	856	36	of	of	ADP
ftr-468	856	37	a	a	DET
ftr-468	856	38	ax	ax	NOUN
ftr-468	856	39	exempt	exempt	ADJ
ftr-468	856	40	organization	organization	NOUN
ftr-468	856	41	should	should	AUX
ftr-468	856	42	be	be	AUX
ftr-468	856	43	deemed	deem	VERB
ftr-468	856	44	to	to	PART
ftr-468	856	45	have	have	AUX
ftr-468	856	46	transformed	transform	VERB
ftr-468	856	47	that	that	DET
ftr-468	856	48	organization	organization	NOUN
ftr-468	856	49	into	into	ADP
ftr-468	856	50	a	a	DET
ftr-468	856	51	commercial	commercial	ADJ
ftr-468	856	52	enterprise	enterprise	NOUN
ftr-468	856	53	and	and	CCONJ
ftr-468	856	54	thereby	thereby	ADV
ftr-468	856	55	to	to	PART
ftr-468	856	56	have	have	AUX
ftr-468	856	57	forfeited	forfeit	VERB
ftr-468	856	58	its	its	PRON
ftr-468	856	59	tax	tax	NOUN
ftr-468	856	60	exemption	exemption	NOUN
ftr-468	856	61	.	.	PUNCT
ftr-468	857	1	"	"	PUNCT
ftr-468	857	2	)	)	PUNCT
ftr-468	857	3	;	;	PUNCT
ftr-468	857	4	carolinas	carolinas	PROPN
ftr-468	857	5	farm	farm	PROPN
ftr-468	857	6	&	&	CCONJ
ftr-468	857	7	power	power	PROPN
ftr-468	857	8	equip	equip	PROPN
ftr-468	857	9	.	.	PUNCT
ftr-468	858	1	dealers	dealer	NOUN
ftr-468	858	2	ass'n	ass'n	PROPN
ftr-468	858	3	v.	v.	PROPN
ftr-468	858	4	united	united	PROPN
ftr-468	858	5	states	states	PROPN
ftr-468	858	6	,	,	PUNCT
ftr-468	858	7	699	699	NUM
ftr-468	858	8	f.2d	f.2d	NOUN
ftr-468	858	9	167	167	NUM
ftr-468	858	10	,	,	PUNCT
ftr-468	858	11	169	169	NUM
ftr-468	858	12	(	(	PUNCT
ftr-468	858	13	4th	4th	ADJ
ftr-468	858	14	cir	cir	NOUN
ftr-468	858	15	.	.	PROPN
ftr-468	858	16	1983	1983	NUM
ftr-468	858	17	)	)	PUNCT
ftr-468	858	18	(	(	PUNCT
ftr-468	858	19	"	"	PUNCT
ftr-468	858	20	one	one	NUM
ftr-468	858	21	[	[	X
ftr-468	858	22	court	court	NOUN
ftr-468	858	23	]	]	PUNCT
ftr-468	858	24	has	have	AUX
ftr-468	858	25	held	hold	VERB
ftr-468	858	26	that	that	SCONJ
ftr-468	858	27	the	the	DET
ftr-468	858	28	proper	proper	ADJ
ftr-468	858	29	inquiry	inquiry	NOUN
ftr-468	858	30	is	be	AUX
ftr-468	858	31	whether	whether	SCONJ
ftr-468	858	32	the	the	DET
ftr-468	858	33	activity	activity	NOUN
ftr-468	858	34	might	might	AUX
ftr-468	858	35	be	be	AUX
ftr-468	858	36	unfairly	unfairly	ADV
ftr-468	858	37	competitive	competitive	ADJ
ftr-468	858	38	with	with	ADP
ftr-468	858	39	taxpaying	taxpaying	NOUN
ftr-468	858	40	enterprises	enterprise	NOUN
ftr-468	858	41	....	....	PUNCT
ftr-468	858	42	while	while	SCONJ
ftr-468	858	43	...	...	PUNCT
ftr-468	858	44	another	another	PRON
ftr-468	858	45	concludes	conclude	VERB
ftr-468	858	46	that	that	PRON
ftr-468	858	47	.	.	PUNCT
ftr-468	858	48	.	.	PUNCT
ftr-468	858	49	.	.	PUNCT
ftr-468	859	1	the	the	DET
ftr-468	859	2	proper	proper	ADJ
ftr-468	859	3	inquiry	inquiry	NOUN
ftr-468	859	4	is	be	AUX
ftr-468	859	5	whether	whether	SCONJ
ftr-468	859	6	the	the	DET
ftr-468	859	7	activity	activity	NOUN
ftr-468	859	8	is	be	AUX
ftr-468	859	9	conducted	conduct	VERB
ftr-468	859	10	in	in	ADP
ftr-468	859	11	a	a	DET
ftr-468	859	12	competitive	competitive	ADJ
ftr-468	859	13	and	and	CCONJ
ftr-468	859	14	commercial	commercial	ADJ
ftr-468	859	15	manner	manner	NOUN
ftr-468	859	16	.	.	PUNCT
ftr-468	859	17	"	"	PUNCT
ftr-468	859	18	)	)	PUNCT
ftr-468	860	1	(	(	PUNCT
ftr-468	860	2	citations	citation	NOUN
ftr-468	860	3	omitted	omit	VERB
ftr-468	860	4	):	):	PUNCT
ftr-468	860	5	united	united	PROPN
ftr-468	860	6	states	states	PROPN
ftr-468	860	7	v.	v.	ADP
ftr-468	860	8	community	community	NOUN
ftr-468	860	9	servs	servs	PROPN
ftr-468	860	10	.	.	PROPN
ftr-468	860	11	,	,	PUNCT
ftr-468	860	12	inc	inc	PROPN
ftr-468	860	13	.	.	PROPN
ftr-468	860	14	189	189	NUM
ftr-468	860	15	f.2d	f.2d	X
ftr-468	860	16	421	421	NUM
ftr-468	860	17	,	,	PUNCT
ftr-468	860	18	425	425	NUM
ftr-468	860	19	(	(	PUNCT
ftr-468	860	20	4th	4th	ADJ
ftr-468	860	21	cir	cir	NOUN
ftr-468	860	22	.	.	PUNCT
ftr-468	860	23	1951	1951	NUM
ftr-468	860	24	)	)	PUNCT
ftr-468	860	25	(	(	PUNCT
ftr-468	860	26	"	"	PUNCT
ftr-468	860	27	manifestly	manifestly	ADV
ftr-468	860	28	,	,	PUNCT
ftr-468	860	29	a	a	DET
ftr-468	860	30	corporation	corporation	NOUN
ftr-468	860	31	engaged	engage	VERB
ftr-468	860	32	in	in	ADP
ftr-468	860	33	commercial	commercial	ADJ
ftr-468	860	34	activities	activity	NOUN
ftr-468	860	35	,	,	PUNCT
ftr-468	860	36	if	if	SCONJ
ftr-468	860	37	exempt	exempt	ADJ
ftr-468	860	38	from	from	ADP
ftr-468	860	39	federal	federal	ADJ
ftr-468	860	40	taxes	taxis	NOUN
ftr-468	860	41	,	,	PUNCT
ftr-468	860	42	would	would	AUX
ftr-468	860	43	have	have	VERB
ftr-468	860	44	a	a	DET
ftr-468	860	45	tremendous	tremendous	ADJ
ftr-468	860	46	economic	economic	ADJ
ftr-468	860	47	advantage	advantage	NOUN
ftr-468	860	48	over	over	ADP
ftr-468	860	49	competitors	competitor	NOUN
ftr-468	860	50	in	in	ADP
ftr-468	860	51	the	the	DET
ftr-468	860	52	same	same	ADJ
ftr-468	860	53	field	field	NOUN
ftr-468	860	54	.	.	PUNCT
ftr-468	861	1	such	such	DET
ftr-468	861	2	a	a	DET
ftr-468	861	3	corporation	corporation	NOUN
ftr-468	861	4	could	could	AUX
ftr-468	861	5	effectively	effectively	ADV
ftr-468	861	6	eliminate	eliminate	VERB
ftr-468	861	7	competitors	competitor	NOUN
ftr-468	861	8	,	,	PUNCT
ftr-468	861	9	actual	actual	ADJ
ftr-468	861	10	and	and	CCONJ
ftr-468	861	11	potential	potential	ADJ
ftr-468	861	12	,	,	PUNCT
ftr-468	861	13	since	since	SCONJ
ftr-468	861	14	it	it	PRON
ftr-468	861	15	could	could	AUX
ftr-468	861	16	undersell	undersell	VERB
ftr-468	861	17	corporations	corporation	NOUN
ftr-468	861	18	,	,	PUNCT
ftr-468	861	19	whose	whose	DET
ftr-468	861	20	earnings	earning	NOUN
ftr-468	861	21	are	be	AUX
ftr-468	861	22	subject	subject	ADJ
ftr-468	861	23	to	to	ADP
ftr-468	861	24	diminution	diminution	NOUN
ftr-468	861	25	by	by	ADP
ftr-468	861	26	federal	federal	ADJ
ftr-468	861	27	taxation	taxation	NOUN
ftr-468	861	28	.	.	PUNCT
ftr-468	862	1	"	"	PUNCT
ftr-468	862	2	):	):	PUNCT
ftr-468	862	3	hope	hope	PROPN
ftr-468	862	4	school	school	PROPN
ftr-468	862	5	v.	v.	PROPN
ftr-468	862	6	united	united	PROPN
ftr-468	862	7	states	states	PROPN
ftr-468	862	8	,	,	PUNCT
ftr-468	862	9	612	612	NUM
ftr-468	862	10	f.2d	f.2d	NOUN
ftr-468	862	11	298	298	NUM
ftr-468	862	12	,	,	PUNCT
ftr-468	862	13	304	304	NUM
ftr-468	862	14	(	(	PUNCT
ftr-468	862	15	7th	7th	ADJ
ftr-468	862	16	cir	cir	NOUN
ftr-468	862	17	.	.	PUNCT
ftr-468	862	18	1980	1980	NUM
ftr-468	862	19	)	)	PUNCT
ftr-468	862	20	(	(	PUNCT
ftr-468	862	21	evidence	evidence	NOUN
ftr-468	862	22	must	must	AUX
ftr-468	862	23	prove	prove	VERB
ftr-468	862	24	a	a	DET
ftr-468	862	25	"	"	PUNCT
ftr-468	862	26	possibility	possibility	NOUN
ftr-468	862	27	"	"	PUNCT
ftr-468	862	28	of	of	ADP
ftr-468	862	29	an	an	DET
ftr-468	862	30	unfair	unfair	ADJ
ftr-468	862	31	competitive	competitive	ADJ
ftr-468	862	32	advantage	advantage	NOUN
ftr-468	862	33	over	over	ADP
ftr-468	862	34	taxpaying	taxpaying	NOUN
ftr-468	862	35	greeting	greeting	NOUN
ftr-468	862	36	card	card	NOUN
ftr-468	862	37	business	business	NOUN
ftr-468	862	38	)	)	PUNCT
ftr-468	862	39	.	.	PUNCT
ftr-468	863	1	hence	hence	ADV
ftr-468	863	2	,	,	PUNCT
ftr-468	863	3	individual	individual	ADJ
ftr-468	863	4	taxable	taxable	ADJ
ftr-468	863	5	entities	entity	NOUN
ftr-468	863	6	are	be	AUX
ftr-468	863	7	rarely	rarely	ADV
ftr-468	863	8	,	,	PUNCT
ftr-468	863	9	if	if	SCONJ
ftr-468	863	10	ever	ever	ADV
ftr-468	863	11	,	,	PUNCT
ftr-468	863	12	actually	actually	ADV
ftr-468	863	13	identified	identify	VERB
ftr-468	863	14	as	as	ADP
ftr-468	863	15	proven	prove	VERB
ftr-468	863	16	victims	victim	NOUN
ftr-468	863	17	of	of	ADP
ftr-468	863	18	unfair	unfair	ADJ
ftr-468	863	19	competition	competition	NOUN
ftr-468	863	20	.	.	PUNCT
ftr-468	864	1	instead	instead	ADV
ftr-468	864	2	victims	victim	NOUN
ftr-468	864	3	are	be	AUX
ftr-468	864	4	hypothetically	hypothetically	ADV
ftr-468	864	5	assumed	assume	VERB
ftr-468	864	6	as	as	ADP
ftr-468	864	7	a	a	DET
ftr-468	864	8	proxy	proxy	NOUN
ftr-468	864	9	for	for	ADP
ftr-468	864	10	the	the	DET
ftr-468	864	11	taxable	taxable	ADJ
ftr-468	864	12	economy	economy	NOUN
ftr-468	864	13	.	.	PUNCT
ftr-468	865	1	that	that	PRON
ftr-468	865	2	is	be	AUX
ftr-468	865	3	,	,	PUNCT
ftr-468	865	4	potential	potential	ADJ
ftr-468	865	5	harm	harm	NOUN
ftr-468	865	6	is	be	AUX
ftr-468	865	7	as	as	ADV
ftr-468	865	8	equally	equally	ADV
ftr-468	865	9	important	important	ADJ
ftr-468	865	10	as	as	ADP
ftr-468	865	11	actual	actual	ADJ
ftr-468	865	12	harm	harm	NOUN
ftr-468	865	13	.	.	PUNCT
ftr-468	866	1	see	see	VERB
ftr-468	866	2	also	also	ADV
ftr-468	866	3	bruce	bruce	PROPN
ftr-468	866	4	r.	r.	PROPN
ftr-468	866	5	hopkins	hopkins	PROPN
ftr-468	866	6	.	.	PUNCT
ftr-468	867	1	the	the	DET
ftr-468	867	2	law	law	NOUN
ftr-468	867	3	of	of	ADP
ftr-468	867	4	tax	tax	NOUN
ftr-468	867	5	exempt	exempt	ADJ
ftr-468	867	6	organizations	organization	NOUN
ftr-468	867	7	863	863	NUM
ftr-468	867	8	(	(	PUNCT
ftr-468	867	9	6th	6th	ADJ
ftr-468	867	10	ed	ed	NOUN
ftr-468	867	11	.	.	PROPN
ftr-468	867	12	1993	1993	NUM
ftr-468	867	13	)	)	PUNCT
ftr-468	867	14	(	(	PUNCT
ftr-468	867	15	"	"	PUNCT
ftr-468	867	16	[	[	X
ftr-468	867	17	ilt	ilt	NOUN
ftr-468	867	18	is	be	AUX
ftr-468	867	19	theoretically	theoretically	ADV
ftr-468	867	20	possible	possible	ADJ
ftr-468	867	21	for	for	SCONJ
ftr-468	867	22	an	an	DET
ftr-468	867	23	activity	activity	NOUN
ftr-468	867	24	of	of	ADP
ftr-468	867	25	a	a	DET
ftr-468	867	26	tax	tax	NOUN
ftr-468	867	27	-	-	PUNCT
ftr-468	867	28	exempt	exempt	ADJ
ftr-468	867	29	organization	organization	NOUN
ftr-468	867	30	to	to	PART
ftr-468	867	31	be	be	AUX
ftr-468	867	32	wholly	wholly	ADV
ftr-468	867	33	uncompetitive	uncompetitive	ADJ
ftr-468	867	34	with	with	ADP
ftr-468	867	35	a	a	DET
ftr-468	867	36	taxpaying	taxpaying	NOUN
ftr-468	867	37	organization	organization	NOUN
ftr-468	867	38	activity	activity	NOUN
ftr-468	867	39	and	and	CCONJ
ftr-468	867	40	nonetheless	nonetheless	ADV
ftr-468	867	41	be	be	AUX
ftr-468	867	42	treated	treat	VERB
ftr-468	867	43	as	as	ADP
ftr-468	867	44	an	an	DET
ftr-468	867	45	unrelated	unrelated	ADJ
ftr-468	867	46	trade	trade	NOUN
ftr-468	867	47	or	or	CCONJ
ftr-468	867	48	business	business	NOUN
ftr-468	867	49	.	.	PUNCT
ftr-468	868	1	"	"	PUNCT
ftr-468	868	2	)	)	PUNCT
ftr-468	868	3	.	.	PUNCT
ftr-468	869	1	105	105	NUM
ftr-468	869	2	.	.	PUNCT
ftr-468	870	1	for	for	ADP
ftr-468	870	2	the	the	DET
ftr-468	870	3	traditional	traditional	ADJ
ftr-468	870	4	and	and	CCONJ
ftr-468	870	5	historical	historical	ADJ
ftr-468	870	6	discussion	discussion	NOUN
ftr-468	870	7	of	of	ADP
ftr-468	870	8	the	the	DET
ftr-468	870	9	concept	concept	NOUN
ftr-468	870	10	of	of	ADP
ftr-468	870	11	"	"	PUNCT
ftr-468	870	12	charity	charity	NOUN
ftr-468	870	13	,	,	PUNCT
ftr-468	870	14	"	"	PUNCT
ftr-468	870	15	see	see	VERB
ftr-468	870	16	hopkins	hopkin	NOUN
ftr-468	870	17	,	,	PUNCT
ftr-468	870	18	supra	supra	PROPN
ftr-468	870	19	note	note	PROPN
ftr-468	870	20	104	104	NUM
ftr-468	870	21	,	,	PUNCT
ftr-468	870	22	at	at	ADP
ftr-468	870	23	70	70	NUM
ftr-468	870	24	-	-	SYM
ftr-468	870	25	84	84	NUM
ftr-468	870	26	.	.	PUNCT
ftr-468	871	1	106	106	NUM
ftr-468	871	2	.	.	PUNCT
ftr-468	872	1	this	this	DET
ftr-468	872	2	definition	definition	NOUN
ftr-468	872	3	of	of	ADP
ftr-468	872	4	"	"	PUNCT
ftr-468	872	5	charitable	charitable	ADJ
ftr-468	872	6	activity	activity	NOUN
ftr-468	872	7	"	"	PUNCT
ftr-468	872	8	is	be	AUX
ftr-468	872	9	not	not	PART
ftr-468	872	10	one	one	NUM
ftr-468	872	11	which	which	PRON
ftr-468	872	12	i	i	PRON
ftr-468	872	13	have	have	AUX
ftr-468	872	14	found	find	VERB
ftr-468	872	15	explicitly	explicitly	ADV
ftr-468	872	16	stated	state	VERB
ftr-468	872	17	in	in	ADP
ftr-468	872	18	the	the	DET
ftr-468	872	19	literature	literature	NOUN
ftr-468	872	20	or	or	CCONJ
ftr-468	872	21	judicial	judicial	ADJ
ftr-468	872	22	opinions	opinion	NOUN
ftr-468	872	23	,	,	PUNCT
ftr-468	872	24	but	but	CCONJ
ftr-468	872	25	one	one	NUM
ftr-468	872	26	which	which	PRON
ftr-468	872	27	is	be	AUX
ftr-468	872	28	implied	imply	VERB
ftr-468	872	29	in	in	ADP
ftr-468	872	30	cases	case	NOUN
ftr-468	872	31	finding	find	VERB
ftr-468	872	32	that	that	SCONJ
ftr-468	872	33	an	an	DET
ftr-468	872	34	organization	organization	NOUN
ftr-468	872	35	is	be	AUX
ftr-468	872	36	either	either	CCONJ
ftr-468	872	37	primarily	primarily	ADV
ftr-468	872	38	engaged	engage	VERB
ftr-468	872	39	in	in	ADP
ftr-468	872	40	a	a	DET
ftr-468	872	41	business	business	NOUN
ftr-468	872	42	activity	activity	NOUN
ftr-468	872	43	or	or	CCONJ
ftr-468	872	44	engaged	engage	VERB
ftr-468	872	45	in	in	ADP
ftr-468	872	46	an	an	DET
ftr-468	872	47	unrelated	unrelated	ADJ
ftr-468	872	48	business	business	NOUN
ftr-468	872	49	activity	activity	NOUN
ftr-468	872	50	.	.	PUNCT
ftr-468	873	1	see	see	VERB
ftr-468	873	2	,	,	PUNCT
ftr-468	873	3	e.g.	e.g.	ADV
ftr-468	873	4	,	,	PUNCT
ftr-468	873	5	supra	supra	PROPN
ftr-468	873	6	note	note	NOUN
ftr-468	873	7	104	104	NUM
ftr-468	873	8	.	.	PUNCT
ftr-468	874	1	implicit	implicit	ADJ
ftr-468	874	2	in	in	ADP
ftr-468	874	3	both	both	DET
ftr-468	874	4	findings	finding	NOUN
ftr-468	874	5	is	be	AUX
ftr-468	874	6	the	the	DET
ftr-468	874	7	conclusion	conclusion	NOUN
ftr-468	874	8	that	that	SCONJ
ftr-468	874	9	taxable	taxable	ADJ
ftr-468	874	10	organizations	organization	NOUN
ftr-468	874	11	stand	stand	VERB
ftr-468	874	12	willing	willing	ADJ
ftr-468	874	13	and	and	CCONJ
ftr-468	874	14	able	able	ADJ
ftr-468	874	15	to	to	PART
ftr-468	874	16	engage	engage	VERB
ftr-468	874	17	in	in	ADP
ftr-468	874	18	the	the	DET
ftr-468	874	19	activity	activity	NOUN
ftr-468	874	20	alleged	allege	VERB
ftr-468	874	21	to	to	PART
ftr-468	874	22	be	be	AUX
ftr-468	874	23	"	"	PUNCT
ftr-468	874	24	charitable	charitable	ADJ
ftr-468	874	25	"	"	PUNCT
ftr-468	874	26	by	by	ADP
ftr-468	874	27	the	the	DET
ftr-468	874	28	organization	organization	NOUN
ftr-468	874	29	claiming	claim	VERB
ftr-468	874	30	exempt	exempt	ADJ
ftr-468	874	31	status	status	NOUN
ftr-468	874	32	.	.	PUNCT
ftr-468	875	1	economically	economically	ADV
ftr-468	875	2	put	put	VERB
ftr-468	875	3	,	,	PUNCT
ftr-468	875	4	then	then	ADV
ftr-468	875	5	,	,	PUNCT
ftr-468	875	6	a	a	DET
ftr-468	875	7	"	"	PUNCT
ftr-468	875	8	charitable	charitable	ADJ
ftr-468	875	9	"	"	PUNCT
ftr-468	875	10	activity	activity	NOUN
ftr-468	875	11	is	be	AUX
ftr-468	875	12	one	one	NUM
ftr-468	875	13	that	that	PRON
ftr-468	875	14	does	do	AUX
ftr-468	875	15	not	not	PART
ftr-468	875	16	prevent	prevent	VERB
ftr-468	875	17	or	or	CCONJ
ftr-468	875	18	supplant	supplant	VERB
ftr-468	875	19	the	the	DET
ftr-468	875	20	normal	normal	ADJ
ftr-468	875	21	market	market	NOUN
ftr-468	875	22	operation	operation	NOUN
ftr-468	875	23	.	.	PUNCT
ftr-468	876	1	at	at	ADP
ftr-468	876	2	least	least	ADV
ftr-468	876	3	one	one	NUM
ftr-468	876	4	other	other	ADJ
ftr-468	876	5	commentator	commentator	NOUN
ftr-468	876	6	,	,	PUNCT
ftr-468	876	7	professor	professor	PROPN
ftr-468	876	8	henry	henry	PROPN
ftr-468	876	9	hansmann	hansmann	PROPN
ftr-468	876	10	,	,	PUNCT
ftr-468	876	11	seems	seem	VERB
ftr-468	876	12	to	to	PART
ftr-468	876	13	indulge	indulge	VERB
ftr-468	876	14	a	a	DET
ftr-468	876	15	similar	similar	ADJ
ftr-468	876	16	"	"	PUNCT
ftr-468	876	17	market	market	NOUN
ftr-468	876	18	failure	failure	NOUN
ftr-468	876	19	"	"	PUNCT
ftr-468	876	20	based	base	VERB
ftr-468	876	21	definition	definition	NOUN
ftr-468	876	22	.	.	PUNCT
ftr-468	877	1	hansmann	hansmann	PROPN
ftr-468	877	2	,	,	PUNCT
ftr-468	877	3	unfair	unfair	ADJ
ftr-468	877	4	competition	competition	NOUN
ftr-468	877	5	,	,	PUNCT
ftr-468	877	6	supra	supra	PROPN
ftr-468	877	7	note	note	PROPN
ftr-468	877	8	104	104	NUM
ftr-468	877	9	;	;	PUNCT
ftr-468	877	10	henry	henry	PROPN
ftr-468	877	11	b.	b.	PROPN
ftr-468	877	12	hansmann	hansmann	PROPN
ftr-468	877	13	,	,	PUNCT
ftr-468	877	14	the	the	DET
ftr-468	877	15	rationale	rationale	NOUN
ftr-468	877	16	for	for	ADP
ftr-468	877	17	exempting	exempt	VERB
ftr-468	877	18	nonprofit	nonprofit	ADJ
ftr-468	877	19	reorganizations	reorganization	NOUN
ftr-468	877	20	from	from	ADP
ftr-468	877	21	corporate	corporate	ADJ
ftr-468	877	22	income	income	NOUN
ftr-468	877	23	taxation	taxation	NOUN
ftr-468	877	24	,	,	PUNCT
ftr-468	877	25	91	91	NUM
ftr-468	877	26	yale	yale	NOUN
ftr-468	877	27	.j	.j	PROPN
ftr-468	877	28	.	.	PUNCT
ftr-468	878	1	54	54	NUM
ftr-468	878	2	(	(	PUNCT
ftr-468	878	3	1981	1981	NUM
ftr-468	878	4	)	)	PUNCT
ftr-468	879	1	[	[	X
ftr-468	879	2	hereinafter	hereinafter	NOUN
ftr-468	879	3	hansmann	hansmann	NOUN
ftr-468	879	4	,	,	PUNCT
ftr-468	879	5	rationale	rationale	NOUN
ftr-468	879	6	]	]	X
ftr-468	879	7	.	.	PUNCT
ftr-468	880	1	although	although	SCONJ
ftr-468	880	2	he	he	PRON
ftr-468	880	3	states	state	VERB
ftr-468	880	4	the	the	DET
ftr-468	880	5	issue	issue	NOUN
ftr-468	880	6	with	with	ADP
ftr-468	880	7	more	more	ADJ
ftr-468	880	8	sophistication	sophistication	NOUN
ftr-468	880	9	,	,	PUNCT
ftr-468	880	10	he	he	PRON
ftr-468	880	11	still	still	ADV
ftr-468	880	12	seems	seem	VERB
ftr-468	880	13	to	to	PART
ftr-468	880	14	postulate	postulate	VERB
ftr-468	880	15	that	that	SCONJ
ftr-468	880	16	nonprofits	nonprofit	NOUN
ftr-468	880	17	are	be	AUX
ftr-468	880	18	necessary	necessary	ADJ
ftr-468	880	19	and	and	CCONJ
ftr-468	880	20	justifiable	justifiable	ADJ
ftr-468	880	21	when	when	SCONJ
ftr-468	880	22	consumers	consumer	NOUN
ftr-468	880	23	can	can	AUX
ftr-468	880	24	not	not	PART
ftr-468	880	25	reasonably	reasonably	ADV
ftr-468	880	26	obtain	obtain	VERB
ftr-468	880	27	goods	good	NOUN
ftr-468	880	28	and	and	CCONJ
ftr-468	880	29	services	service	NOUN
ftr-468	880	30	from	from	ADP
ftr-468	880	31	the	the	DET
ftr-468	880	32	taxable	taxable	ADJ
ftr-468	880	33	economy	economy	NOUN
ftr-468	880	34	:	:	PUNCT
ftr-468	880	35	19971	19971	NUM
ftr-468	880	36	florida	florida	PROPN
ftr-468	880	37	tax	tax	PROPN
ftr-468	880	38	review	review	NOUN
ftr-468	880	39	a	a	DET
ftr-468	880	40	market	market	NOUN
ftr-468	880	41	gap	gap	NOUN
ftr-468	880	42	is	be	AUX
ftr-468	880	43	,	,	PUNCT
ftr-468	880	44	rather	rather	ADV
ftr-468	880	45	,	,	PUNCT
ftr-468	880	46	"	"	PUNCT
ftr-468	880	47	functionally	functionally	ADV
ftr-468	880	48	"	"	PUNCT
ftr-468	880	49	charitable	charitable	ADJ
ftr-468	880	50	and	and	CCONJ
ftr-468	880	51	therefore	therefore	ADV
ftr-468	880	52	entitled	entitle	VERB
ftr-468	880	53	to	to	ADP
ftr-468	880	54	the	the	DET
ftr-468	880	55	indirect	indirect	ADJ
ftr-468	880	56	subsidy	subsidy	NOUN
ftr-468	880	57	represented	represent	VERB
ftr-468	880	58	by	by	ADP
ftr-468	880	59	exemption	exemption	NOUN
ftr-468	880	60	from	from	ADP
ftr-468	880	61	tax.1	tax.1	NOUN
ftr-468	880	62	°	°	PRON
ftr-468	880	63	7	7	NUM
ftr-468	880	64	but	but	CCONJ
ftr-468	880	65	since	since	SCONJ
ftr-468	880	66	the	the	DET
ftr-468	880	67	taxable	taxable	ADJ
ftr-468	880	68	economy	economy	NOUN
ftr-468	880	69	is	be	AUX
ftr-468	880	70	the	the	DET
ftr-468	880	71	preferred	prefer	VERB
ftr-468	880	72	method	method	NOUN
ftr-468	880	73	by	by	ADP
ftr-468	880	74	which	which	PRON
ftr-468	880	75	goods	good	NOUN
ftr-468	880	76	and	and	CCONJ
ftr-468	880	77	services	service	NOUN
ftr-468	880	78	should	should	AUX
ftr-468	880	79	be	be	AUX
ftr-468	880	80	provided,'08	provided,'08	PROPN
ftr-468	880	81	the	the	DET
ftr-468	880	82	government	government	NOUN
ftr-468	880	83	subsidy	subsidy	NOUN
ftr-468	880	84	is	be	AUX
ftr-468	880	85	unnecessary	unnecessary	ADJ
ftr-468	880	86	and	and	CCONJ
ftr-468	880	87	counterproductive	counterproductive	ADJ
ftr-468	880	88	to	to	ADP
ftr-468	880	89	the	the	DET
ftr-468	880	90	extent	extent	NOUN
ftr-468	880	91	the	the	DET
ftr-468	880	92	taxable	taxable	ADJ
ftr-468	880	93	economy	economy	NOUN
ftr-468	880	94	is	be	AUX
ftr-468	880	95	willing	willing	ADJ
ftr-468	880	96	and	and	CCONJ
ftr-468	880	97	able	able	ADJ
ftr-468	880	98	to	to	PART
ftr-468	880	99	fill	fill	VERB
ftr-468	880	100	the	the	DET
ftr-468	880	101	need	need	NOUN
ftr-468	880	102	.	.	PUNCT
ftr-468	881	1	thus	thus	ADV
ftr-468	881	2	,	,	PUNCT
ftr-468	881	3	when	when	SCONJ
ftr-468	881	4	the	the	DET
ftr-468	881	5	market	market	NOUN
ftr-468	881	6	recognizes	recognize	VERB
ftr-468	881	7	and	and	CCONJ
ftr-468	881	8	responds	respond	VERB
ftr-468	881	9	to	to	ADP
ftr-468	881	10	the	the	DET
ftr-468	881	11	need	need	NOUN
ftr-468	881	12	,	,	PUNCT
ftr-468	881	13	it	it	PRON
ftr-468	881	14	naturally	naturally	ADV
ftr-468	881	15	demands	demand	VERB
ftr-468	881	16	and	and	CCONJ
ftr-468	881	17	is	be	AUX
ftr-468	881	18	,	,	PUNCT
ftr-468	881	19	under	under	ADP
ftr-468	881	20	economic	economic	ADJ
ftr-468	881	21	theory	theory	NOUN
ftr-468	881	22	,	,	PUNCT
ftr-468	881	23	entitled	entitle	VERB
ftr-468	881	24	to	to	ADP
ftr-468	881	25	the	the	DET
ftr-468	881	26	greatest	great	ADJ
ftr-468	881	27	share	share	NOUN
ftr-468	881	28	of	of	ADP
ftr-468	881	29	the	the	DET
ftr-468	881	30	customer	customer	NOUN
ftr-468	881	31	base	base	NOUN
ftr-468	881	32	.	.	PUNCT
ftr-468	882	1	the	the	DET
ftr-468	882	2	label	label	NOUN
ftr-468	882	3	,	,	PUNCT
ftr-468	882	4	unfair	unfair	ADJ
ftr-468	882	5	competition	competition	NOUN
ftr-468	882	6	,	,	PUNCT
ftr-468	882	7	is	be	AUX
ftr-468	882	8	therefore	therefore	ADV
ftr-468	882	9	more	more	ADV
ftr-468	882	10	likely	likely	ADV
ftr-468	882	11	applied	apply	VERB
ftr-468	882	12	to	to	ADP
ftr-468	882	13	tax	tax	NOUN
ftr-468	882	14	exempt	exempt	ADJ
ftr-468	882	15	organizations	organization	NOUN
ftr-468	882	16	which	which	PRON
ftr-468	882	17	operate	operate	VERB
ftr-468	882	18	in	in	ADP
ftr-468	882	19	a	a	DET
ftr-468	882	20	market	market	NOUN
ftr-468	882	21	economy	economy	NOUN
ftr-468	882	22	supplying	supply	VERB
ftr-468	882	23	similar	similar	ADJ
ftr-468	882	24	contract	contract	NOUN
ftr-468	882	25	failure	failure	NOUN
ftr-468	882	26	arises	arise	VERB
ftr-468	882	27	when	when	SCONJ
ftr-468	882	28	,	,	PUNCT
ftr-468	882	29	owing	owe	VERB
ftr-468	882	30	to	to	ADP
ftr-468	882	31	the	the	DET
ftr-468	882	32	nature	nature	NOUN
ftr-468	882	33	of	of	ADP
ftr-468	882	34	the	the	DET
ftr-468	882	35	service	service	NOUN
ftr-468	882	36	itself	itself	PRON
ftr-468	882	37	or	or	CCONJ
ftr-468	882	38	to	to	ADP
ftr-468	882	39	the	the	DET
ftr-468	882	40	circumstances	circumstance	NOUN
ftr-468	882	41	under	under	ADP
ftr-468	882	42	which	which	PRON
ftr-468	882	43	it	it	PRON
ftr-468	882	44	is	be	AUX
ftr-468	882	45	consumed	consume	VERB
ftr-468	882	46	,	,	PUNCT
ftr-468	882	47	the	the	DET
ftr-468	882	48	purchasers	purchaser	NOUN
ftr-468	882	49	of	of	ADP
ftr-468	882	50	the	the	DET
ftr-468	882	51	service	service	NOUN
ftr-468	882	52	-	-	PUNCT
ftr-468	882	53	whether	whether	SCONJ
ftr-468	882	54	we	we	PRON
ftr-468	882	55	style	style	VERB
ftr-468	882	56	them	they	PRON
ftr-468	882	57	donors	donor	NOUN
ftr-468	882	58	or	or	CCONJ
ftr-468	882	59	consumers	consumer	NOUN
ftr-468	882	60	-	-	PUNCT
ftr-468	882	61	are	be	AUX
ftr-468	882	62	likely	likely	ADJ
ftr-468	882	63	to	to	PART
ftr-468	882	64	have	have	VERB
ftr-468	882	65	difficulty	difficulty	NOUN
ftr-468	882	66	in	in	ADP
ftr-468	882	67	(	(	PUNCT
ftr-468	882	68	1	1	X
ftr-468	882	69	)	)	PUNCT
ftr-468	882	70	comparing	compare	VERB
ftr-468	882	71	the	the	DET
ftr-468	882	72	quality	quality	NOUN
ftr-468	882	73	of	of	ADP
ftr-468	882	74	performance	performance	NOUN
ftr-468	882	75	offered	offer	VERB
ftr-468	882	76	by	by	ADP
ftr-468	882	77	competing	compete	VERB
ftr-468	882	78	providers	provider	NOUN
ftr-468	882	79	before	before	SCONJ
ftr-468	882	80	a	a	DET
ftr-468	882	81	purchase	purchase	NOUN
ftr-468	882	82	is	be	AUX
ftr-468	882	83	made	make	VERB
ftr-468	882	84	,	,	PUNCT
ftr-468	882	85	or	or	CCONJ
ftr-468	882	86	(	(	PUNCT
ftr-468	882	87	2	2	X
ftr-468	882	88	)	)	PUNCT
ftr-468	882	89	determining	determine	VERB
ftr-468	882	90	,	,	PUNCT
ftr-468	882	91	after	after	SCONJ
ftr-468	882	92	a	a	DET
ftr-468	882	93	purchase	purchase	NOUN
ftr-468	882	94	is	be	AUX
ftr-468	882	95	made	make	VERB
ftr-468	882	96	,	,	PUNCT
ftr-468	882	97	whether	whether	SCONJ
ftr-468	882	98	the	the	DET
ftr-468	882	99	service	service	NOUN
ftr-468	882	100	was	be	AUX
ftr-468	882	101	actually	actually	ADV
ftr-468	882	102	performed	perform	VERB
ftr-468	882	103	as	as	SCONJ
ftr-468	882	104	promised	promise	VERB
ftr-468	882	105	.	.	PUNCT
ftr-468	883	1	as	as	ADP
ftr-468	883	2	a	a	DET
ftr-468	883	3	result	result	NOUN
ftr-468	883	4	of	of	ADP
ftr-468	883	5	such	such	ADJ
ftr-468	883	6	conditions	condition	NOUN
ftr-468	883	7	,	,	PUNCT
ftr-468	883	8	ordinary	ordinary	ADJ
ftr-468	883	9	market	market	NOUN
ftr-468	883	10	competition	competition	NOUN
ftr-468	883	11	may	may	AUX
ftr-468	883	12	be	be	AUX
ftr-468	883	13	insufficient	insufficient	ADJ
ftr-468	883	14	to	to	PART
ftr-468	883	15	police	police	VERB
ftr-468	883	16	the	the	DET
ftr-468	883	17	performance	performance	NOUN
ftr-468	883	18	of	of	ADP
ftr-468	883	19	for	for	ADP
ftr-468	883	20	-	-	PUNCT
ftr-468	883	21	profit	profit	NOUN
ftr-468	883	22	firms	firm	NOUN
ftr-468	883	23	,	,	PUNCT
ftr-468	883	24	thus	thus	ADV
ftr-468	883	25	leaving	leave	VERB
ftr-468	883	26	them	they	PRON
ftr-468	883	27	free	free	ADJ
ftr-468	883	28	to	to	PART
ftr-468	883	29	charge	charge	VERB
ftr-468	883	30	excessive	excessive	ADJ
ftr-468	883	31	prices	price	NOUN
ftr-468	883	32	for	for	ADP
ftr-468	883	33	inferior	inferior	ADJ
ftr-468	883	34	service	service	NOUN
ftr-468	883	35	.	.	PUNCT
ftr-468	884	1	in	in	ADP
ftr-468	884	2	such	such	ADJ
ftr-468	884	3	circumstances	circumstance	NOUN
ftr-468	884	4	consumers	consumer	NOUN
ftr-468	884	5	often	often	ADV
ftr-468	884	6	turn	turn	VERB
ftr-468	884	7	to	to	ADP
ftr-468	884	8	nonprofit	nonprofit	ADJ
ftr-468	884	9	providers	provider	NOUN
ftr-468	884	10	,	,	PUNCT
ftr-468	884	11	which	which	PRON
ftr-468	884	12	,	,	PUNCT
ftr-468	884	13	owing	owe	VERB
ftr-468	884	14	to	to	ADP
ftr-468	884	15	the	the	DET
ftr-468	884	16	nondistribution	nondistribution	NOUN
ftr-468	884	17	constraint	constraint	NOUN
ftr-468	884	18	,	,	PUNCT
ftr-468	884	19	[	[	X
ftr-468	884	20	i.e.	i.e.	X
ftr-468	884	21	,	,	PUNCT
ftr-468	884	22	the	the	DET
ftr-468	884	23	prohibition	prohibition	NOUN
ftr-468	884	24	against	against	ADP
ftr-468	884	25	private	private	ADJ
ftr-468	884	26	inurement	inurement	NOUN
ftr-468	884	27	]	]	PUNCT
ftr-468	884	28	have	have	VERB
ftr-468	884	29	less	less	ADJ
ftr-468	884	30	opportunity	opportunity	NOUN
ftr-468	884	31	and	and	CCONJ
ftr-468	884	32	incentive	incentive	NOUN
ftr-468	884	33	to	to	PART
ftr-468	884	34	exploit	exploit	VERB
ftr-468	884	35	consumers	consumer	NOUN
ftr-468	884	36	than	than	SCONJ
ftr-468	884	37	do	do	VERB
ftr-468	884	38	for	for	ADP
ftr-468	884	39	-	-	PUNCT
ftr-468	884	40	profit	profit	NOUN
ftr-468	884	41	firms	firm	NOUN
ftr-468	884	42	,	,	PUNCT
ftr-468	884	43	and	and	CCONJ
ftr-468	884	44	thus	thus	ADV
ftr-468	884	45	serve	serve	VERB
ftr-468	884	46	as	as	ADP
ftr-468	884	47	fiduciaries	fiduciary	NOUN
ftr-468	884	48	of	of	ADP
ftr-468	884	49	a	a	DET
ftr-468	884	50	sort	sort	NOUN
ftr-468	884	51	for	for	ADP
ftr-468	884	52	their	their	PRON
ftr-468	884	53	consumers	consumer	NOUN
ftr-468	884	54	.	.	PUNCT
ftr-468	885	1	in	in	ADP
ftr-468	885	2	short	short	ADJ
ftr-468	885	3	,	,	PUNCT
ftr-468	885	4	under	under	ADP
ftr-468	885	5	circumstances	circumstance	NOUN
ftr-468	885	6	of	of	ADP
ftr-468	885	7	substantial	substantial	ADJ
ftr-468	885	8	contract	contract	NOUN
ftr-468	885	9	failure	failure	NOUN
ftr-468	885	10	,	,	PUNCT
ftr-468	885	11	nonprofit	nonprofit	ADJ
ftr-468	885	12	firms	firm	NOUN
ftr-468	885	13	may	may	AUX
ftr-468	885	14	serve	serve	VERB
ftr-468	885	15	consumers	consumer	NOUN
ftr-468	885	16	more	more	ADV
ftr-468	885	17	efficiently	efficiently	ADV
ftr-468	885	18	than	than	ADP
ftr-468	885	19	for	for	ADP
ftr-468	885	20	-	-	PUNCT
ftr-468	885	21	profit	profit	NOUN
ftr-468	885	22	firms	firm	NOUN
ftr-468	885	23	.	.	PUNCT
ftr-468	886	1	perhaps	perhaps	ADV
ftr-468	886	2	,	,	PUNCT
ftr-468	886	3	then	then	ADV
ftr-468	886	4	,	,	PUNCT
ftr-468	886	5	tax	tax	NOUN
ftr-468	886	6	exemption	exemption	NOUN
ftr-468	886	7	can	can	AUX
ftr-468	886	8	be	be	AUX
ftr-468	886	9	justified	justify	VERB
ftr-468	886	10	as	as	ADP
ftr-468	886	11	a	a	DET
ftr-468	886	12	means	means	NOUN
ftr-468	886	13	of	of	ADP
ftr-468	886	14	encouraging	encourage	VERB
ftr-468	886	15	the	the	DET
ftr-468	886	16	development	development	NOUN
ftr-468	886	17	of	of	ADP
ftr-468	886	18	nonprofit	nonprofit	ADJ
ftr-468	886	19	firms	firm	NOUN
ftr-468	886	20	in	in	ADP
ftr-468	886	21	those	those	DET
ftr-468	886	22	industries	industry	NOUN
ftr-468	886	23	in	in	ADP
ftr-468	886	24	which	which	PRON
ftr-468	886	25	,	,	PUNCT
ftr-468	886	26	owing	owe	VERB
ftr-468	886	27	to	to	ADP
ftr-468	886	28	the	the	DET
ftr-468	886	29	existence	existence	NOUN
ftr-468	886	30	of	of	ADP
ftr-468	886	31	contract	contract	NOUN
ftr-468	886	32	failure	failure	NOUN
ftr-468	886	33	,	,	PUNCT
ftr-468	886	34	they	they	PRON
ftr-468	886	35	are	be	AUX
ftr-468	886	36	likely	likely	ADJ
ftr-468	886	37	to	to	PART
ftr-468	886	38	have	have	VERB
ftr-468	886	39	this	this	DET
ftr-468	886	40	efficiency	efficiency	NOUN
ftr-468	886	41	advantage	advantage	NOUN
ftr-468	886	42	.	.	PUNCT
ftr-468	887	1	hansmann	hansmann	NOUN
ftr-468	887	2	,	,	PUNCT
ftr-468	887	3	rationale	rationale	NOUN
ftr-468	887	4	,	,	PUNCT
ftr-468	887	5	supra	supra	NOUN
ftr-468	887	6	,	,	PUNCT
ftr-468	887	7	at	at	ADP
ftr-468	887	8	69	69	NUM
ftr-468	887	9	,	,	PUNCT
ftr-468	887	10	71	71	NUM
ftr-468	887	11	.	.	PUNCT
ftr-468	888	1	if	if	SCONJ
ftr-468	888	2	this	this	PRON
ftr-468	888	3	means	mean	VERB
ftr-468	888	4	that	that	SCONJ
ftr-468	888	5	tax	tax	NOUN
ftr-468	888	6	exemption	exemption	NOUN
ftr-468	888	7	is	be	AUX
ftr-468	888	8	necessary	necessary	ADJ
ftr-468	888	9	and	and	CCONJ
ftr-468	888	10	justified	justify	VERB
ftr-468	888	11	when	when	SCONJ
ftr-468	888	12	the	the	DET
ftr-468	888	13	market	market	NOUN
ftr-468	888	14	forces	force	NOUN
ftr-468	888	15	leave	leave	VERB
ftr-468	888	16	large	large	ADJ
ftr-468	888	17	number	number	NOUN
ftr-468	888	18	of	of	ADP
ftr-468	888	19	"	"	PUNCT
ftr-468	888	20	patron	patron	NOUN
ftr-468	888	21	"	"	PUNCT
ftr-468	888	22	needs	need	VERB
ftr-468	888	23	unfulfilled	unfulfilled	ADJ
ftr-468	888	24	-	-	PUNCT
ftr-468	888	25	because	because	SCONJ
ftr-468	888	26	prices	price	NOUN
ftr-468	888	27	are	be	AUX
ftr-468	888	28	too	too	ADV
ftr-468	888	29	high	high	ADJ
ftr-468	888	30	for	for	ADP
ftr-468	888	31	most	most	ADJ
ftr-468	888	32	patrons	patron	NOUN
ftr-468	888	33	,	,	PUNCT
ftr-468	888	34	for	for	ADP
ftr-468	888	35	example	example	NOUN
ftr-468	888	36	-	-	PUNCT
ftr-468	888	37	then	then	ADV
ftr-468	888	38	i	i	PRON
ftr-468	888	39	agree	agree	VERB
ftr-468	888	40	with	with	ADP
ftr-468	888	41	the	the	DET
ftr-468	888	42	conclusion	conclusion	NOUN
ftr-468	888	43	,	,	PUNCT
ftr-468	888	44	although	although	SCONJ
ftr-468	888	45	i	i	PRON
ftr-468	888	46	do	do	AUX
ftr-468	888	47	not	not	PART
ftr-468	888	48	necessarily	necessarily	ADV
ftr-468	888	49	agree	agree	VERB
ftr-468	888	50	with	with	ADP
ftr-468	888	51	the	the	DET
ftr-468	888	52	steps	step	NOUN
ftr-468	888	53	leading	lead	VERB
ftr-468	888	54	to	to	ADP
ftr-468	888	55	the	the	DET
ftr-468	888	56	conclusion	conclusion	NOUN
ftr-468	888	57	.	.	PUNCT
ftr-468	889	1	at	at	ADP
ftr-468	889	2	other	other	ADJ
ftr-468	889	3	times	time	NOUN
ftr-468	889	4	,	,	PUNCT
ftr-468	889	5	professor	professor	NOUN
ftr-468	889	6	hansmann	hansmann	NOUN
ftr-468	889	7	appears	appear	VERB
ftr-468	889	8	to	to	PART
ftr-468	889	9	state	state	VERB
ftr-468	889	10	the	the	DET
ftr-468	889	11	conclusion	conclusion	NOUN
ftr-468	889	12	explicitly	explicitly	ADV
ftr-468	889	13	.	.	PUNCT
ftr-468	890	1	see	see	VERB
ftr-468	890	2	hansmann	hansmann	NOUN
ftr-468	890	3	,	,	PUNCT
ftr-468	890	4	unfair	unfair	ADJ
ftr-468	890	5	competition	competition	NOUN
ftr-468	890	6	,	,	PUNCT
ftr-468	890	7	supra	supra	PROPN
ftr-468	890	8	note	note	NOUN
ftr-468	890	9	104	104	NUM
ftr-468	890	10	,	,	PUNCT
ftr-468	890	11	at	at	ADP
ftr-468	890	12	617	617	NUM
ftr-468	890	13	(	(	PUNCT
ftr-468	890	14	"	"	PUNCT
ftr-468	890	15	the	the	DET
ftr-468	890	16	rationale	rationale	NOUN
ftr-468	890	17	for	for	ADP
ftr-468	890	18	granting	grant	VERB
ftr-468	890	19	tax	tax	NOUN
ftr-468	890	20	exemption	exemption	NOUN
ftr-468	890	21	to	to	ADP
ftr-468	890	22	nonprofits	nonprofit	NOUN
ftr-468	890	23	that	that	PRON
ftr-468	890	24	perform	perform	VERB
ftr-468	890	25	these	these	DET
ftr-468	890	26	functions	function	NOUN
ftr-468	890	27	,	,	PUNCT
ftr-468	890	28	such	such	ADJ
ftr-468	890	29	as	as	ADP
ftr-468	890	30	aiding	aid	VERB
ftr-468	890	31	the	the	DET
ftr-468	890	32	poor	poor	ADJ
ftr-468	890	33	or	or	CCONJ
ftr-468	890	34	performing	perform	VERB
ftr-468	890	35	scientific	scientific	ADJ
ftr-468	890	36	research	research	NOUN
ftr-468	890	37	,	,	PUNCT
ftr-468	890	38	is	be	AUX
ftr-468	890	39	presumably	presumably	ADV
ftr-468	890	40	that	that	SCONJ
ftr-468	890	41	the	the	DET
ftr-468	890	42	services	service	NOUN
ftr-468	890	43	involved	involve	VERB
ftr-468	890	44	would	would	AUX
ftr-468	890	45	be	be	AUX
ftr-468	890	46	underprovided	underprovided	ADJ
ftr-468	890	47	in	in	ADP
ftr-468	890	48	the	the	DET
ftr-468	890	49	absence	absence	NOUN
ftr-468	890	50	of	of	ADP
ftr-468	890	51	a	a	DET
ftr-468	890	52	subsidy	subsidy	NOUN
ftr-468	890	53	.	.	PUNCT
ftr-468	891	1	"	"	PUNCT
ftr-468	891	2	)	)	PUNCT
ftr-468	891	3	;	;	PUNCT
ftr-468	891	4	see	see	VERB
ftr-468	891	5	also	also	ADV
ftr-468	891	6	hopkins	hopkin	NOUN
ftr-468	891	7	,	,	PUNCT
ftr-468	891	8	supra	supra	PROPN
ftr-468	891	9	note	note	PROPN
ftr-468	891	10	104	104	NUM
ftr-468	891	11	,	,	PUNCT
ftr-468	891	12	at	at	ADP
ftr-468	891	13	829	829	NUM
ftr-468	891	14	(	(	PUNCT
ftr-468	891	15	"	"	PUNCT
ftr-468	891	16	a	a	DET
ftr-468	891	17	tax	tax	NOUN
ftr-468	891	18	-	-	PUNCT
ftr-468	891	19	exempt	exempt	ADJ
ftr-468	891	20	organization	organization	NOUN
ftr-468	891	21	is	be	AUX
ftr-468	891	22	engaged	engage	VERB
ftr-468	891	23	in	in	ADP
ftr-468	891	24	a	a	DET
ftr-468	891	25	nonexempt	nonexempt	ADJ
ftr-468	891	26	activity	activity	NOUN
ftr-468	891	27	when	when	SCONJ
ftr-468	891	28	that	that	DET
ftr-468	891	29	activity	activity	NOUN
ftr-468	891	30	is	be	AUX
ftr-468	891	31	engaged	engage	VERB
ftr-468	891	32	in	in	ADP
ftr-468	891	33	in	in	ADP
ftr-468	891	34	a	a	DET
ftr-468	891	35	manner	manner	NOUN
ftr-468	891	36	that	that	PRON
ftr-468	891	37	is	be	AUX
ftr-468	891	38	considered	consider	VERB
ftr-468	891	39	'	'	PUNCT
ftr-468	891	40	commercial	commercial	ADJ
ftr-468	891	41	.	.	PUNCT
ftr-468	891	42	'	'	PUNCT
ftr-468	892	1	an	an	DET
ftr-468	892	2	act	act	NOUN
ftr-468	892	3	is	be	AUX
ftr-468	892	4	a	a	DET
ftr-468	892	5	commercial	commercial	ADJ
ftr-468	892	6	one	one	NOUN
ftr-468	892	7	if	if	SCONJ
ftr-468	892	8	it	it	PRON
ftr-468	892	9	has	have	VERB
ftr-468	892	10	a	a	DET
ftr-468	892	11	direct	direct	ADJ
ftr-468	892	12	counterpart	counterpart	NOUN
ftr-468	892	13	in	in	ADP
ftr-468	892	14	the	the	DET
ftr-468	892	15	world	world	NOUN
ftr-468	892	16	of	of	ADP
ftr-468	892	17	for	for	ADP
ftr-468	892	18	-	-	PUNCT
ftr-468	892	19	profit	profit	NOUN
ftr-468	892	20	organizations	organization	NOUN
ftr-468	892	21	.	.	PUNCT
ftr-468	893	1	"	"	PUNCT
ftr-468	893	2	)	)	PUNCT
ftr-468	893	3	.	.	PUNCT
ftr-468	894	1	107	107	NUM
ftr-468	894	2	.	.	PUNCT
ftr-468	895	1	see	see	VERB
ftr-468	895	2	supra	supra	PROPN
ftr-468	895	3	note	note	PROPN
ftr-468	895	4	106	106	NUM
ftr-468	895	5	.	.	PUNCT
ftr-468	896	1	tax	tax	NOUN
ftr-468	896	2	exemption	exemption	NOUN
ftr-468	896	3	is	be	AUX
ftr-468	896	4	granted	grant	VERB
ftr-468	896	5	in	in	ADP
ftr-468	896	6	other	other	ADJ
ftr-468	896	7	cases	case	NOUN
ftr-468	896	8	when	when	SCONJ
ftr-468	896	9	the	the	DET
ftr-468	896	10	market	market	NOUN
ftr-468	896	11	fails	fail	VERB
ftr-468	896	12	to	to	PART
ftr-468	896	13	provide	provide	VERB
ftr-468	896	14	what	what	PRON
ftr-468	896	15	is	be	AUX
ftr-468	896	16	considered	consider	VERB
ftr-468	896	17	a	a	DET
ftr-468	896	18	necessary	necessary	ADJ
ftr-468	896	19	or	or	CCONJ
ftr-468	896	20	desirable	desirable	ADJ
ftr-468	896	21	service	service	NOUN
ftr-468	896	22	.	.	PUNCT
ftr-468	897	1	for	for	ADP
ftr-468	897	2	example	example	NOUN
ftr-468	897	3	,	,	PUNCT
ftr-468	897	4	irc	irc	PROPN
ftr-468	897	5	§	§	PROPN
ftr-468	897	6	108(t	108(t	NUM
ftr-468	897	7	)	)	PUNCT
ftr-468	897	8	exempts	exempt	VERB
ftr-468	897	9	from	from	ADP
ftr-468	897	10	taxation	taxation	NOUN
ftr-468	897	11	income	income	NOUN
ftr-468	897	12	from	from	ADP
ftr-468	897	13	the	the	DET
ftr-468	897	14	discharge	discharge	NOUN
ftr-468	897	15	of	of	ADP
ftr-468	897	16	a	a	DET
ftr-468	897	17	student	student	NOUN
ftr-468	897	18	loan	loan	NOUN
ftr-468	897	19	in	in	ADP
ftr-468	897	20	exchange	exchange	NOUN
ftr-468	897	21	for	for	ADP
ftr-468	897	22	the	the	DET
ftr-468	897	23	performance	performance	NOUN
ftr-468	897	24	of	of	ADP
ftr-468	897	25	services	service	NOUN
ftr-468	897	26	in	in	ADP
ftr-468	897	27	industries	industry	NOUN
ftr-468	897	28	or	or	CCONJ
ftr-468	897	29	areas	area	NOUN
ftr-468	897	30	with	with	ADP
ftr-468	897	31	labor	labor	NOUN
ftr-468	897	32	shortages	shortage	NOUN
ftr-468	897	33	.	.	PUNCT
ftr-468	898	1	see	see	VERB
ftr-468	898	2	irc	irc	PROPN
ftr-468	898	3	§	§	PROPN
ftr-468	898	4	108(t	108(t	PROPN
ftr-468	898	5	)	)	PUNCT
ftr-468	898	6	;	;	PUNCT
ftr-468	898	7	see	see	VERB
ftr-468	898	8	also	also	ADV
ftr-468	898	9	supra	supra	PROPN
ftr-468	898	10	note	note	PROPN
ftr-468	898	11	86	86	NUM
ftr-468	898	12	.	.	PUNCT
ftr-468	899	1	108	108	NUM
ftr-468	899	2	.	.	PUNCT
ftr-468	900	1	hopkins	hopkin	NOUN
ftr-468	900	2	,	,	PUNCT
ftr-468	900	3	supra	supra	PROPN
ftr-468	900	4	note	note	PROPN
ftr-468	900	5	104	104	NUM
ftr-468	900	6	,	,	PUNCT
ftr-468	900	7	at	at	ADP
ftr-468	900	8	830	830	NUM
ftr-468	900	9	.	.	PUNCT
ftr-468	901	1	[	[	AUX
ftr-468	901	2	vol	vol	NOUN
ftr-468	901	3	.	.	PUNCT
ftr-468	901	4	3:9	3:9	NUM
ftr-468	901	5	creating	create	VERB
ftr-468	901	6	compler	compler	NOUN
ftr-468	901	7	monsters	monster	NOUN
ftr-468	901	8	goods	good	NOUN
ftr-468	901	9	and	and	CCONJ
ftr-468	901	10	services	service	NOUN
ftr-468	901	11	via	via	ADP
ftr-468	901	12	taxable	taxable	ADJ
ftr-468	901	13	entities	entity	NOUN
ftr-468	901	14	.	.	PUNCT
ftr-468	902	1	°	°	ADP
ftr-468	902	2	9	9	NUM
ftr-468	902	3	correspondingly	correspondingly	ADV
ftr-468	902	4	,	,	PUNCT
ftr-468	902	5	when	when	SCONJ
ftr-468	902	6	the	the	DET
ftr-468	902	7	market	market	NOUN
ftr-468	902	8	is	be	AUX
ftr-468	902	9	either	either	CCONJ
ftr-468	902	10	unwilling	unwilling	ADJ
ftr-468	902	11	or	or	CCONJ
ftr-468	902	12	unable	unable	ADJ
ftr-468	902	13	to	to	PART
ftr-468	902	14	provide	provide	VERB
ftr-468	902	15	a	a	DET
ftr-468	902	16	good	good	NOUN
ftr-468	902	17	or	or	CCONJ
ftr-468	902	18	service	service	NOUN
ftr-468	902	19	,	,	PUNCT
ftr-468	902	20	an	an	DET
ftr-468	902	21	exempt	exempt	ADJ
ftr-468	902	22	organization	organization	NOUN
ftr-468	902	23	is	be	AUX
ftr-468	902	24	less	less	ADV
ftr-468	902	25	likely	likely	ADJ
ftr-468	902	26	to	to	PART
ftr-468	902	27	be	be	AUX
ftr-468	902	28	considered	consider	VERB
ftr-468	902	29	to	to	PART
ftr-468	902	30	be	be	AUX
ftr-468	902	31	engaging	engage	VERB
ftr-468	902	32	in	in	ADP
ftr-468	902	33	unfair	unfair	ADJ
ftr-468	902	34	competition	competition	NOUN
ftr-468	902	35	.	.	PUNCT
ftr-468	903	1	thus	thus	ADV
ftr-468	903	2	,	,	PUNCT
ftr-468	903	3	when	when	SCONJ
ftr-468	903	4	tax	tax	NOUN
ftr-468	903	5	exemption	exemption	NOUN
ftr-468	903	6	subsidizes	subsidize	VERB
ftr-468	903	7	an	an	DET
ftr-468	903	8	entity	entity	NOUN
ftr-468	903	9	that	that	PRON
ftr-468	903	10	prevents	prevent	VERB
ftr-468	903	11	or	or	CCONJ
ftr-468	903	12	supplants	supplant	VERB
ftr-468	903	13	the	the	DET
ftr-468	903	14	normal	normal	ADJ
ftr-468	903	15	operation	operation	NOUN
ftr-468	903	16	of	of	ADP
ftr-468	903	17	the	the	DET
ftr-468	903	18	taxable	taxable	ADJ
ftr-468	903	19	economy	economy	NOUN
ftr-468	903	20	,	,	PUNCT
ftr-468	903	21	the	the	DET
ftr-468	903	22	tax	tax	NOUN
ftr-468	903	23	exemption	exemption	NOUN
ftr-468	903	24	is	be	AUX
ftr-468	903	25	viewed	view	VERB
ftr-468	903	26	as	as	ADP
ftr-468	903	27	encouraging	encourage	VERB
ftr-468	903	28	"	"	PUNCT
ftr-468	903	29	unfair	unfair	ADJ
ftr-468	903	30	competition	competition	NOUN
ftr-468	903	31	.	.	PUNCT
ftr-468	903	32	"	"	PUNCT
ftr-468	904	1	hence	hence	ADV
ftr-468	904	2	,	,	PUNCT
ftr-468	904	3	the	the	PRON
ftr-468	904	4	more	more	ADV
ftr-468	904	5	efficient	efficient	ADJ
ftr-468	904	6	the	the	DET
ftr-468	904	7	taxable	taxable	ADJ
ftr-468	904	8	economy	economy	NOUN
ftr-468	904	9	is	be	AUX
ftr-468	904	10	functioning	function	VERB
ftr-468	904	11	,	,	PUNCT
ftr-468	904	12	the	the	PRON
ftr-468	904	13	easier	easy	ADJ
ftr-468	904	14	it	it	PRON
ftr-468	904	15	is	be	AUX
ftr-468	904	16	that	that	SCONJ
ftr-468	904	17	a	a	DET
ftr-468	904	18	tax	tax	NOUN
ftr-468	904	19	exempt	exempt	ADJ
ftr-468	904	20	entity	entity	NOUN
ftr-468	904	21	violates	violate	VERB
ftr-468	904	22	the	the	DET
ftr-468	904	23	unfair	unfair	ADJ
ftr-468	904	24	competition	competition	NOUN
ftr-468	904	25	prohibition	prohibition	NOUN
ftr-468	904	26	.	.	PUNCT
ftr-468	905	1	the	the	DET
ftr-468	905	2	apparent	apparent	ADJ
ftr-468	905	3	anomaly	anomaly	NOUN
ftr-468	905	4	is	be	AUX
ftr-468	905	5	that	that	SCONJ
ftr-468	905	6	the	the	DET
ftr-468	905	7	tax	tax	NOUN
ftr-468	905	8	exempt	exempt	ADJ
ftr-468	905	9	organization	organization	NOUN
ftr-468	905	10	's	's	PART
ftr-468	905	11	survival	survival	NOUN
ftr-468	905	12	is	be	AUX
ftr-468	905	13	dependent	dependent	ADJ
ftr-468	905	14	upon	upon	SCONJ
ftr-468	905	15	a	a	DET
ftr-468	905	16	market	market	NOUN
ftr-468	905	17	structure	structure	NOUN
ftr-468	905	18	which	which	PRON
ftr-468	905	19	does	do	AUX
ftr-468	905	20	not	not	PART
ftr-468	905	21	satisfy	satisfy	VERB
ftr-468	905	22	all	all	DET
ftr-468	905	23	needs	need	NOUN
ftr-468	905	24	.	.	PUNCT
ftr-468	906	1	as	as	SCONJ
ftr-468	906	2	the	the	DET
ftr-468	906	3	market	market	NOUN
ftr-468	906	4	gets	get	VERB
ftr-468	906	5	better	well	ADJ
ftr-468	906	6	,	,	PUNCT
ftr-468	906	7	the	the	DET
ftr-468	906	8	justification	justification	NOUN
ftr-468	906	9	for	for	ADP
ftr-468	906	10	tax	tax	NOUN
ftr-468	906	11	exemption	exemption	NOUN
ftr-468	906	12	erodes	erode	VERB
ftr-468	906	13	.	.	PUNCT
ftr-468	907	1	the	the	DET
ftr-468	907	2	goal	goal	NOUN
ftr-468	907	3	,	,	PUNCT
ftr-468	907	4	though	though	ADV
ftr-468	907	5	,	,	PUNCT
ftr-468	907	6	from	from	ADP
ftr-468	907	7	a	a	DET
ftr-468	907	8	policy	policy	NOUN
ftr-468	907	9	standpoint	standpoint	NOUN
ftr-468	907	10	,	,	PUNCT
ftr-468	907	11	is	be	AUX
ftr-468	907	12	to	to	PART
ftr-468	907	13	subsidize	subsidize	VERB
ftr-468	907	14	the	the	DET
ftr-468	907	15	satisfaction	satisfaction	NOUN
ftr-468	907	16	of	of	ADP
ftr-468	907	17	the	the	DET
ftr-468	907	18	need	need	NOUN
ftr-468	907	19	,	,	PUNCT
ftr-468	907	20	not	not	PART
ftr-468	907	21	the	the	DET
ftr-468	907	22	operation	operation	NOUN
ftr-468	907	23	of	of	ADP
ftr-468	907	24	a	a	DET
ftr-468	907	25	particular	particular	ADJ
ftr-468	907	26	entity	entity	NOUN
ftr-468	907	27	.	.	PUNCT
ftr-468	908	1	tax	tax	NOUN
ftr-468	908	2	exemption	exemption	NOUN
ftr-468	908	3	is	be	AUX
ftr-468	908	4	not	not	PART
ftr-468	908	5	a	a	DET
ftr-468	908	6	job	job	NOUN
ftr-468	908	7	program	program	NOUN
ftr-468	908	8	.	.	PUNCT
ftr-468	909	1	ideally	ideally	ADV
ftr-468	909	2	,	,	PUNCT
ftr-468	909	3	then	then	ADV
ftr-468	909	4	,	,	PUNCT
ftr-468	909	5	the	the	DET
ftr-468	909	6	managers	manager	NOUN
ftr-468	909	7	of	of	ADP
ftr-468	909	8	a	a	DET
ftr-468	909	9	tax	tax	NOUN
ftr-468	909	10	exempt	exempt	ADJ
ftr-468	909	11	entity	entity	NOUN
ftr-468	909	12	would	would	AUX
ftr-468	909	13	be	be	AUX
ftr-468	909	14	satisfied	satisfied	ADJ
ftr-468	909	15	that	that	SCONJ
ftr-468	909	16	the	the	DET
ftr-468	909	17	need	need	NOUN
ftr-468	909	18	is	be	AUX
ftr-468	909	19	met	meet	VERB
ftr-468	909	20	and	and	CCONJ
ftr-468	909	21	voluntarily	voluntarily	ADV
ftr-468	909	22	relinquish	relinquish	VERB
ftr-468	909	23	tax	tax	NOUN
ftr-468	909	24	exempt	exempt	ADJ
ftr-468	909	25	status	status	NOUN
ftr-468	909	26	or	or	CCONJ
ftr-468	909	27	,	,	PUNCT
ftr-468	909	28	still	still	ADV
ftr-468	909	29	motivated	motivate	VERB
ftr-468	909	30	to	to	PART
ftr-468	909	31	do	do	VERB
ftr-468	909	32	good	good	NOUN
ftr-468	909	33	rather	rather	ADV
ftr-468	909	34	than	than	ADP
ftr-468	909	35	collect	collect	VERB
ftr-468	909	36	profits	profit	NOUN
ftr-468	909	37	,	,	PUNCT
ftr-468	909	38	the	the	DET
ftr-468	909	39	managers	manager	NOUN
ftr-468	909	40	may	may	AUX
ftr-468	909	41	go	go	VERB
ftr-468	909	42	on	on	ADP
ftr-468	909	43	to	to	ADP
ftr-468	909	44	another	another	DET
ftr-468	909	45	charitable	charitable	ADJ
ftr-468	909	46	endeavor	endeavor	NOUN
ftr-468	909	47	-	-	PUNCT
ftr-468	909	48	that	that	ADV
ftr-468	909	49	is	be	AUX
ftr-468	909	50	,	,	PUNCT
ftr-468	909	51	identify	identify	VERB
ftr-468	909	52	and	and	CCONJ
ftr-468	909	53	satisfy	satisfy	VERB
ftr-468	909	54	some	some	DET
ftr-468	909	55	other	other	ADJ
ftr-468	909	56	need	need	AUX
ftr-468	909	57	not	not	PART
ftr-468	909	58	being	be	AUX
ftr-468	909	59	met	meet	VERB
ftr-468	909	60	by	by	ADP
ftr-468	909	61	the	the	DET
ftr-468	909	62	market	market	NOUN
ftr-468	909	63	economy	economy	NOUN
ftr-468	909	64	.	.	PUNCT
ftr-468	910	1	some	some	DET
ftr-468	910	2	charitable	charitable	ADJ
ftr-468	910	3	endeavors	endeavor	NOUN
ftr-468	910	4	,	,	PUNCT
ftr-468	910	5	primarily	primarily	ADV
ftr-468	910	6	the	the	DET
ftr-468	910	7	provision	provision	NOUN
ftr-468	910	8	of	of	ADP
ftr-468	910	9	food	food	NOUN
ftr-468	910	10	and	and	CCONJ
ftr-468	910	11	shelter	shelter	NOUN
ftr-468	910	12	for	for	ADP
ftr-468	910	13	the	the	DET
ftr-468	910	14	poor	poor	ADJ
ftr-468	910	15	,	,	PUNCT
ftr-468	910	16	education	education	NOUN
ftr-468	910	17	and	and	CCONJ
ftr-468	910	18	health	health	NOUN
ftr-468	910	19	care	care	NOUN
ftr-468	910	20	are	be	AUX
ftr-468	910	21	viewed	view	VERB
ftr-468	910	22	as	as	ADP
ftr-468	910	23	so	so	ADV
ftr-468	910	24	inherent	inherent	ADJ
ftr-468	910	25	to	to	ADP
ftr-468	910	26	human	human	ADJ
ftr-468	910	27	existence	existence	NOUN
ftr-468	910	28	that	that	SCONJ
ftr-468	910	29	the	the	DET
ftr-468	910	30	taxable	taxable	ADJ
ftr-468	910	31	market	market	NOUN
ftr-468	910	32	can	can	AUX
ftr-468	910	33	never	never	ADV
ftr-468	910	34	satisfy	satisfy	VERB
ftr-468	910	35	the	the	DET
ftr-468	910	36	needs	need	NOUN
ftr-468	910	37	involved	involve	VERB
ftr-468	910	38	.	.	PUNCT
ftr-468	911	1	"	"	PUNCT
ftr-468	911	2	'	'	PUNCT
ftr-468	911	3	0	0	NUM
ftr-468	911	4	as	as	SCONJ
ftr-468	911	5	implied	imply	VERB
ftr-468	911	6	above	above	ADV
ftr-468	911	7	,	,	PUNCT
ftr-468	911	8	these	these	DET
ftr-468	911	9	needs	need	NOUN
ftr-468	911	10	are	be	AUX
ftr-468	911	11	most	most	ADV
ftr-468	911	12	often	often	ADV
ftr-468	911	13	thought	think	VERB
ftr-468	911	14	of	of	ADP
ftr-468	911	15	with	with	ADP
ftr-468	911	16	respect	respect	NOUN
ftr-468	911	17	to	to	ADP
ftr-468	911	18	the	the	DET
ftr-468	911	19	term	term	NOUN
ftr-468	911	20	"	"	PUNCT
ftr-468	911	21	charity	charity	NOUN
ftr-468	911	22	.	.	PUNCT
ftr-468	911	23	"	"	PUNCT
ftr-468	912	1	in	in	ADP
ftr-468	912	2	contrast	contrast	NOUN
ftr-468	912	3	to	to	ADP
ftr-468	912	4	exempt	exempt	VERB
ftr-468	912	5	organizations	organization	NOUN
ftr-468	912	6	which	which	PRON
ftr-468	912	7	provide	provide	VERB
ftr-468	912	8	functionally	functionally	ADV
ftr-468	912	9	charitable	charitable	ADJ
ftr-468	912	10	activities	activity	NOUN
ftr-468	912	11	,	,	PUNCT
ftr-468	912	12	exempt	exempt	ADJ
ftr-468	912	13	organizations	organization	NOUN
ftr-468	912	14	which	which	PRON
ftr-468	912	15	provide	provide	VERB
ftr-468	912	16	inherently	inherently	ADV
ftr-468	912	17	charitable	charitable	ADJ
ftr-468	912	18	activities	activity	NOUN
ftr-468	912	19	are	be	AUX
ftr-468	912	20	much	much	ADV
ftr-468	912	21	less	less	ADV
ftr-468	912	22	likely	likely	ADJ
ftr-468	912	23	to	to	PART
ftr-468	912	24	be	be	AUX
ftr-468	912	25	viewed	view	VERB
ftr-468	912	26	as	as	ADP
ftr-468	912	27	engaging	engage	VERB
ftr-468	912	28	in	in	ADP
ftr-468	912	29	unfair	unfair	ADJ
ftr-468	912	30	competition	competition	NOUN
ftr-468	912	31	precisely	precisely	ADV
ftr-468	912	32	because	because	SCONJ
ftr-468	912	33	that	that	DET
ftr-468	912	34	market	market	NOUN
ftr-468	912	35	is	be	AUX
ftr-468	912	36	not	not	PART
ftr-468	912	37	subject	subject	ADJ
ftr-468	912	38	to	to	ADP
ftr-468	912	39	monopolization	monopolization	NOUN
ftr-468	912	40	by	by	ADP
ftr-468	912	41	taxable	taxable	ADJ
ftr-468	912	42	entities	entity	NOUN
ftr-468	912	43	.	.	PUNCT
ftr-468	913	1	thus	thus	ADV
ftr-468	913	2	,	,	PUNCT
ftr-468	913	3	unfair	unfair	ADJ
ftr-468	913	4	competition	competition	NOUN
ftr-468	913	5	has	have	VERB
ftr-468	913	6	a	a	DET
ftr-468	913	7	different	different	ADJ
ftr-468	913	8	meaning	meaning	NOUN
ftr-468	913	9	or	or	CCONJ
ftr-468	913	10	,	,	PUNCT
ftr-468	913	11	perhaps	perhaps	ADV
ftr-468	913	12	no	no	DET
ftr-468	913	13	meaning	meaning	NOUN
ftr-468	913	14	at	at	ADV
ftr-468	913	15	all	all	ADV
ftr-468	913	16	,	,	PUNCT
ftr-468	913	17	when	when	SCONJ
ftr-468	913	18	applied	apply	VERB
ftr-468	913	19	to	to	ADP
ftr-468	913	20	exempt	exempt	ADJ
ftr-468	913	21	organizations	organization	NOUN
ftr-468	913	22	engaging	engage	VERB
ftr-468	913	23	in	in	ADP
ftr-468	913	24	inherently	inherently	ADV
ftr-468	913	25	charitable	charitable	ADJ
ftr-468	913	26	activities	activity	NOUN
ftr-468	913	27	.	.	PUNCT
ftr-468	914	1	implicit	implicit	ADJ
ftr-468	914	2	in	in	ADP
ftr-468	914	3	the	the	DET
ftr-468	914	4	phrase	phrase	NOUN
ftr-468	914	5	,	,	PUNCT
ftr-468	914	6	"	"	PUNCT
ftr-468	914	7	unfair	unfair	ADJ
ftr-468	914	8	competition	competition	NOUN
ftr-468	914	9	,	,	PUNCT
ftr-468	914	10	"	"	PUNCT
ftr-468	914	11	and	and	CCONJ
ftr-468	914	12	regardless	regardless	ADV
ftr-468	914	13	of	of	ADP
ftr-468	914	14	whether	whether	SCONJ
ftr-468	914	15	one	one	NOUN
ftr-468	914	16	is	be	AUX
ftr-468	914	17	discussing	discuss	VERB
ftr-468	914	18	inherently	inherently	ADV
ftr-468	914	19	or	or	CCONJ
ftr-468	914	20	functionally	functionally	ADV
ftr-468	914	21	charitable	charitable	ADJ
ftr-468	914	22	activities	activity	NOUN
ftr-468	914	23	,	,	PUNCT
ftr-468	914	24	is	be	AUX
ftr-468	914	25	the	the	DET
ftr-468	914	26	recognition	recognition	NOUN
ftr-468	914	27	that	that	SCONJ
ftr-468	914	28	there	there	PRON
ftr-468	914	29	is	be	VERB
ftr-468	914	30	some	some	DET
ftr-468	914	31	level	level	NOUN
ftr-468	914	32	of	of	ADP
ftr-468	914	33	competition	competition	NOUN
ftr-468	914	34	which	which	PRON
ftr-468	914	35	is	be	AUX
ftr-468	914	36	fair	fair	ADJ
ftr-468	914	37	,	,	PUNCT
ftr-468	914	38	otherwise	otherwise	ADV
ftr-468	914	39	the	the	DET
ftr-468	914	40	prohibition	prohibition	NOUN
ftr-468	914	41	would	would	AUX
ftr-468	914	42	simply	simply	ADV
ftr-468	914	43	limit	limit	VERB
ftr-468	914	44	"	"	PUNCT
ftr-468	914	45	competition	competition	NOUN
ftr-468	914	46	.	.	PUNCT
ftr-468	915	1	"	"	PUNCT
ftr-468	915	2	"	"	PUNCT
ftr-468	915	3	'	'	PUNCT
ftr-468	915	4	indeed	indeed	ADV
ftr-468	915	5	,	,	PUNCT
ftr-468	915	6	for	for	ADP
ftr-468	915	7	exempt	exempt	ADJ
ftr-468	915	8	109	109	NUM
ftr-468	915	9	.	.	PUNCT
ftr-468	916	1	i	i	PRON
ftr-468	916	2	d.	d.	PROPN
ftr-468	916	3	110	110	NUM
ftr-468	916	4	.	.	PUNCT
ftr-468	917	1	hansmann	hansmann	PROPN
ftr-468	917	2	,	,	PUNCT
ftr-468	917	3	too	too	ADV
ftr-468	917	4	,	,	PUNCT
ftr-468	917	5	acknowledges	acknowledge	VERB
ftr-468	917	6	that	that	SCONJ
ftr-468	917	7	his	his	PRON
ftr-468	917	8	"	"	PUNCT
ftr-468	917	9	contract	contract	NOUN
ftr-468	917	10	failure	failure	NOUN
ftr-468	917	11	"	"	PUNCT
ftr-468	917	12	theory	theory	NOUN
ftr-468	917	13	,	,	PUNCT
ftr-468	917	14	see	see	VERB
ftr-468	917	15	supra	supra	PROPN
ftr-468	917	16	note	note	PROPN
ftr-468	917	17	106	106	NUM
ftr-468	917	18	,	,	PUNCT
ftr-468	917	19	does	do	AUX
ftr-468	917	20	not	not	PART
ftr-468	917	21	provide	provide	VERB
ftr-468	917	22	a	a	DET
ftr-468	917	23	rationale	rationale	NOUN
ftr-468	917	24	for	for	ADP
ftr-468	917	25	nonprofit	nonprofit	ADJ
ftr-468	917	26	health	health	NOUN
ftr-468	917	27	care	care	NOUN
ftr-468	917	28	organizations	organization	NOUN
ftr-468	917	29	generally	generally	ADV
ftr-468	917	30	operating	operate	VERB
ftr-468	917	31	in	in	ADP
ftr-468	917	32	a	a	DET
ftr-468	917	33	market	market	NOUN
ftr-468	917	34	environment	environment	NOUN
ftr-468	917	35	which	which	PRON
ftr-468	917	36	meets	meet	VERB
ftr-468	917	37	consumer	consumer	NOUN
ftr-468	917	38	demand	demand	NOUN
ftr-468	917	39	.	.	PUNCT
ftr-468	918	1	hansmann	hansmann	NOUN
ftr-468	918	2	,	,	PUNCT
ftr-468	918	3	rationale	rationale	NOUN
ftr-468	918	4	,	,	PUNCT
ftr-468	918	5	supra	supra	ADJ
ftr-468	918	6	note	note	NOUN
ftr-468	918	7	106	106	NUM
ftr-468	918	8	,	,	PUNCT
ftr-468	918	9	at	at	ADP
ftr-468	918	10	70	70	NUM
ftr-468	918	11	.	.	PUNCT
ftr-468	918	12	111	111	NUM
ftr-468	918	13	.	.	PUNCT
ftr-468	919	1	indeed	indeed	ADV
ftr-468	919	2	,	,	PUNCT
ftr-468	919	3	the	the	DET
ftr-468	919	4	service	service	NOUN
ftr-468	919	5	recognizes	recognize	VERB
ftr-468	919	6	that	that	SCONJ
ftr-468	919	7	the	the	DET
ftr-468	919	8	primary	primary	ADJ
ftr-468	919	9	impetus	impetus	NOUN
ftr-468	919	10	of	of	ADP
ftr-468	919	11	joint	joint	ADJ
ftr-468	919	12	operating	operating	NOUN
ftr-468	919	13	agreements	agreement	NOUN
ftr-468	919	14	is	be	AUX
ftr-468	919	15	the	the	DET
ftr-468	919	16	necessity	necessity	NOUN
ftr-468	919	17	for	for	SCONJ
ftr-468	919	18	nonprofit	nonprofit	ADJ
ftr-468	919	19	hospitals	hospital	NOUN
ftr-468	919	20	to	to	PART
ftr-468	919	21	compete	compete	VERB
ftr-468	919	22	in	in	ADP
ftr-468	919	23	the	the	DET
ftr-468	919	24	health	health	NOUN
ftr-468	919	25	care	care	NOUN
ftr-468	919	26	market	market	NOUN
ftr-468	919	27	.	.	PUNCT
ftr-468	920	1	darling	darling	NOUN
ftr-468	920	2	&	&	CCONJ
ftr-468	920	3	friedlander	friedlander	PROPN
ftr-468	920	4	,	,	PUNCT
ftr-468	920	5	supra	supra	PROPN
ftr-468	920	6	note	note	NOUN
ftr-468	920	7	8	8	NUM
ftr-468	920	8	,	,	PUNCT
ftr-468	920	9	at	at	ADP
ftr-468	920	10	132	132	NUM
ftr-468	920	11	(	(	PUNCT
ftr-468	920	12	"	"	PUNCT
ftr-468	920	13	virtual	virtual	ADJ
ftr-468	920	14	mergers	merger	NOUN
ftr-468	920	15	are	be	AUX
ftr-468	920	16	intended	intend	VERB
ftr-468	920	17	to	to	PART
ftr-468	920	18	unify	unify	VERB
ftr-468	920	19	operations	operation	NOUN
ftr-468	920	20	to	to	PART
ftr-468	920	21	achieve	achieve	VERB
ftr-468	920	22	cost	cost	NOUN
ftr-468	920	23	efficiencies	efficiency	NOUN
ftr-468	920	24	necessary	necessary	ADJ
ftr-468	920	25	to	to	PART
ftr-468	920	26	compete	compete	VERB
ftr-468	920	27	successfully	successfully	ADV
ftr-468	920	28	in	in	ADP
ftr-468	920	29	a	a	DET
ftr-468	920	30	managed	manage	VERB
ftr-468	920	31	care	care	NOUN
ftr-468	920	32	environment	environment	NOUN
ftr-468	920	33	.	.	PUNCT
ftr-468	920	34	"	"	PUNCT
ftr-468	920	35	)	)	PUNCT
ftr-468	920	36	.	.	PUNCT
ftr-468	921	1	19971	19971	NUM
ftr-468	921	2	florida	florida	PROPN
ftr-468	921	3	tax	tax	NOUN
ftr-468	921	4	review	review	NOUN
ftr-468	921	5	organizations	organization	NOUN
ftr-468	921	6	which	which	PRON
ftr-468	921	7	collect	collect	VERB
ftr-468	921	8	and	and	CCONJ
ftr-468	921	9	depend	depend	VERB
ftr-468	921	10	in	in	ADP
ftr-468	921	11	part	part	NOUN
ftr-468	921	12	on	on	ADP
ftr-468	921	13	user	user	NOUN
ftr-468	921	14	fees	fee	NOUN
ftr-468	921	15	,	,	PUNCT
ftr-468	921	16	competition	competition	NOUN
ftr-468	921	17	is	be	AUX
ftr-468	921	18	essential	essential	ADJ
ftr-468	921	19	to	to	ADP
ftr-468	921	20	the	the	DET
ftr-468	921	21	accomplishment	accomplishment	NOUN
ftr-468	921	22	of	of	ADP
ftr-468	921	23	the	the	DET
ftr-468	921	24	subsidized	subsidized	ADJ
ftr-468	921	25	goal	goal	NOUN
ftr-468	921	26	.	.	PUNCT
ftr-468	922	1	for	for	ADP
ftr-468	922	2	example	example	NOUN
ftr-468	922	3	,	,	PUNCT
ftr-468	922	4	to	to	PART
ftr-468	922	5	subsidize	subsidize	VERB
ftr-468	922	6	nonpaying	nonpaye	VERB
ftr-468	922	7	customers	customer	NOUN
ftr-468	922	8	or	or	CCONJ
ftr-468	922	9	high	high	ADJ
ftr-468	922	10	cost	cost	NOUN
ftr-468	922	11	areas	area	NOUN
ftr-468	922	12	,	,	PUNCT
ftr-468	922	13	provide	provide	VERB
ftr-468	922	14	a	a	DET
ftr-468	922	15	cooperative	cooperative	ADJ
ftr-468	922	16	discount	discount	NOUN
ftr-468	922	17	to	to	ADP
ftr-468	922	18	all	all	DET
ftr-468	922	19	customers	customer	NOUN
ftr-468	922	20	,	,	PUNCT
ftr-468	922	21	and/or	and/or	CCONJ
ftr-468	922	22	fund	fund	NOUN
ftr-468	922	23	research	research	NOUN
ftr-468	922	24	,	,	PUNCT
ftr-468	922	25	"	"	PUNCT
ftr-468	922	26	'	'	PUNCT
ftr-468	922	27	exempt	exempt	ADJ
ftr-468	922	28	hospitals	hospital	NOUN
ftr-468	922	29	must	must	AUX
ftr-468	922	30	provide	provide	VERB
ftr-468	922	31	a	a	DET
ftr-468	922	32	level	level	NOUN
ftr-468	922	33	of	of	ADP
ftr-468	922	34	service	service	NOUN
ftr-468	922	35	which	which	PRON
ftr-468	922	36	equals	equal	VERB
ftr-468	922	37	or	or	CCONJ
ftr-468	922	38	exceeds	exceed	VERB
ftr-468	922	39	the	the	DET
ftr-468	922	40	quality	quality	NOUN
ftr-468	922	41	of	of	ADP
ftr-468	922	42	service	service	NOUN
ftr-468	922	43	available	available	ADJ
ftr-468	922	44	at	at	ADP
ftr-468	922	45	for	for	ADP
ftr-468	922	46	-	-	PUNCT
ftr-468	922	47	profit	profit	NOUN
ftr-468	922	48	hospitals	hospital	NOUN
ftr-468	922	49	.	.	PUNCT
ftr-468	923	1	in	in	ADP
ftr-468	923	2	the	the	DET
ftr-468	923	3	absence	absence	NOUN
ftr-468	923	4	of	of	ADP
ftr-468	923	5	doing	do	VERB
ftr-468	923	6	so	so	ADV
ftr-468	923	7	,	,	PUNCT
ftr-468	923	8	the	the	DET
ftr-468	923	9	exempt	exempt	ADJ
ftr-468	923	10	hospital	hospital	NOUN
ftr-468	923	11	will	will	AUX
ftr-468	923	12	not	not	PART
ftr-468	923	13	attract	attract	VERB
ftr-468	923	14	a	a	DET
ftr-468	923	15	sufficient	sufficient	ADJ
ftr-468	923	16	amount	amount	NOUN
ftr-468	923	17	of	of	ADP
ftr-468	923	18	paying	pay	VERB
ftr-468	923	19	customers	customer	NOUN
ftr-468	923	20	to	to	PART
ftr-468	923	21	supplement	supplement	VERB
ftr-468	923	22	its	its	PRON
ftr-468	923	23	grants	grant	NOUN
ftr-468	923	24	and	and	CCONJ
ftr-468	923	25	private	private	ADJ
ftr-468	923	26	donations	donation	NOUN
ftr-468	923	27	.	.	PUNCT
ftr-468	924	1	at	at	ADP
ftr-468	924	2	least	least	ADJ
ftr-468	924	3	some	some	PRON
ftr-468	924	4	of	of	ADP
ftr-468	924	5	the	the	DET
ftr-468	924	6	paying	pay	VERB
ftr-468	924	7	customers	customer	NOUN
ftr-468	924	8	might	might	AUX
ftr-468	924	9	otherwise	otherwise	ADV
ftr-468	924	10	patronize	patronize	VERB
ftr-468	924	11	nonexempt	nonexempt	ADJ
ftr-468	924	12	hospitals	hospital	NOUN
ftr-468	924	13	.	.	PUNCT
ftr-468	925	1	thus	thus	ADV
ftr-468	925	2	,	,	PUNCT
ftr-468	925	3	however	however	ADV
ftr-468	925	4	charitable	charitable	ADJ
ftr-468	925	5	the	the	DET
ftr-468	925	6	hospital	hospital	NOUN
ftr-468	925	7	may	may	AUX
ftr-468	925	8	be	be	AUX
ftr-468	925	9	,	,	PUNCT
ftr-468	925	10	it	it	PRON
ftr-468	925	11	could	could	AUX
ftr-468	925	12	not	not	PART
ftr-468	925	13	achieve	achieve	VERB
ftr-468	925	14	its	its	PRON
ftr-468	925	15	subsidized	subsidized	ADJ
ftr-468	925	16	goal	goal	NOUN
ftr-468	925	17	were	be	AUX
ftr-468	925	18	it	it	PRON
ftr-468	925	19	required	require	VERB
ftr-468	925	20	to	to	PART
ftr-468	925	21	maintain	maintain	VERB
ftr-468	925	22	a	a	DET
ftr-468	925	23	completely	completely	ADV
ftr-468	925	24	hands	hand	NOUN
ftr-468	925	25	off	off	ADP
ftr-468	925	26	attitude	attitude	NOUN
ftr-468	925	27	with	with	ADP
ftr-468	925	28	respect	respect	NOUN
ftr-468	925	29	to	to	ADP
ftr-468	925	30	abled	abled	ADJ
ftr-468	925	31	customers	customer	NOUN
ftr-468	925	32	.	.	PUNCT
ftr-468	926	1	certainly	certainly	ADV
ftr-468	926	2	,	,	PUNCT
ftr-468	926	3	then	then	ADV
ftr-468	926	4	,	,	PUNCT
ftr-468	926	5	the	the	DET
ftr-468	926	6	term	term	NOUN
ftr-468	926	7	"	"	PUNCT
ftr-468	926	8	unfair	unfair	ADJ
ftr-468	926	9	competition	competition	NOUN
ftr-468	926	10	"	"	PUNCT
ftr-468	926	11	is	be	AUX
ftr-468	926	12	not	not	PART
ftr-468	926	13	synonymous	synonymous	ADJ
ftr-468	926	14	with	with	ADP
ftr-468	926	15	"	"	PUNCT
ftr-468	926	16	competition	competition	NOUN
ftr-468	926	17	,	,	PUNCT
ftr-468	926	18	"	"	PUNCT
ftr-468	926	19	but	but	CCONJ
ftr-468	926	20	refers	refer	VERB
ftr-468	926	21	to	to	ADP
ftr-468	926	22	that	that	DET
ftr-468	926	23	point	point	NOUN
ftr-468	926	24	at	at	ADP
ftr-468	926	25	which	which	DET
ftr-468	926	26	harm	harm	NOUN
ftr-468	926	27	to	to	ADP
ftr-468	926	28	the	the	DET
ftr-468	926	29	taxable	taxable	ADJ
ftr-468	926	30	economy	economy	NOUN
ftr-468	926	31	is	be	AUX
ftr-468	926	32	foreseeable	foreseeable	ADJ
ftr-468	926	33	.	.	PUNCT
ftr-468	927	1	one	one	NUM
ftr-468	927	2	of	of	ADP
ftr-468	927	3	the	the	DET
ftr-468	927	4	two	two	NUM
ftr-468	927	5	primary	primary	ADJ
ftr-468	927	6	vehicles	vehicle	NOUN
ftr-468	927	7	for	for	ADP
ftr-468	927	8	preventing	prevent	VERB
ftr-468	927	9	unfair	unfair	ADJ
ftr-468	927	10	competition	competition	NOUN
ftr-468	927	11	is	be	AUX
ftr-468	927	12	the	the	DET
ftr-468	927	13	requirement	requirement	NOUN
ftr-468	927	14	that	that	SCONJ
ftr-468	927	15	to	to	PART
ftr-468	927	16	achieve	achieve	VERB
ftr-468	927	17	tax	tax	NOUN
ftr-468	927	18	exempt	exempt	ADJ
ftr-468	927	19	status	status	NOUN
ftr-468	927	20	,	,	PUNCT
ftr-468	927	21	an	an	DET
ftr-468	927	22	organization	organization	NOUN
ftr-468	927	23	must	must	AUX
ftr-468	927	24	be	be	AUX
ftr-468	927	25	"	"	PUNCT
ftr-468	927	26	exclusively	exclusively	ADV
ftr-468	927	27	"	"	PUNCT
ftr-468	927	28	engaged	engage	VERB
ftr-468	927	29	in	in	ADP
ftr-468	927	30	a	a	DET
ftr-468	927	31	charitable	charitable	ADJ
ftr-468	927	32	activity	activity	NOUN
ftr-468	927	33	under	under	ADP
ftr-468	927	34	section	section	NOUN
ftr-468	927	35	501(c)(3	501(c)(3	NUM
ftr-468	927	36	)	)	PUNCT
ftr-468	927	37	.	.	PUNCT
ftr-468	928	1	the	the	DET
ftr-468	928	2	second	second	NOUN
ftr-468	928	3	is	be	AUX
ftr-468	928	4	that	that	SCONJ
ftr-468	928	5	an	an	DET
ftr-468	928	6	otherwise	otherwise	ADV
ftr-468	928	7	qualified	qualified	ADJ
ftr-468	928	8	tax	tax	NOUN
ftr-468	928	9	exempt	exempt	ADJ
ftr-468	928	10	organization	organization	NOUN
ftr-468	928	11	may	may	AUX
ftr-468	928	12	be	be	AUX
ftr-468	928	13	subject	subject	ADJ
ftr-468	928	14	to	to	ADP
ftr-468	928	15	tax	tax	NOUN
ftr-468	928	16	on	on	ADP
ftr-468	928	17	a	a	DET
ftr-468	928	18	portion	portion	NOUN
ftr-468	928	19	of	of	ADP
ftr-468	928	20	its	its	PRON
ftr-468	928	21	revenues	revenue	NOUN
ftr-468	928	22	under	under	ADP
ftr-468	928	23	section	section	NOUN
ftr-468	928	24	511	511	NUM
ftr-468	928	25	if	if	SCONJ
ftr-468	928	26	those	those	DET
ftr-468	928	27	revenues	revenue	NOUN
ftr-468	928	28	were	be	AUX
ftr-468	928	29	obtained	obtain	VERB
ftr-468	928	30	through	through	ADP
ftr-468	928	31	an	an	DET
ftr-468	928	32	unrelated	unrelated	ADJ
ftr-468	928	33	activity	activity	NOUN
ftr-468	928	34	.	.	PUNCT
ftr-468	929	1	both	both	DET
ftr-468	929	2	concepts	concept	NOUN
ftr-468	929	3	revolve	revolve	VERB
ftr-468	929	4	in	in	ADP
ftr-468	929	5	sort	sort	NOUN
ftr-468	929	6	of	of	ADP
ftr-468	929	7	a	a	DET
ftr-468	929	8	circular	circular	ADJ
ftr-468	929	9	manner	manner	NOUN
ftr-468	929	10	around	around	ADP
ftr-468	929	11	the	the	DET
ftr-468	929	12	idea	idea	NOUN
ftr-468	929	13	of	of	ADP
ftr-468	929	14	"	"	PUNCT
ftr-468	929	15	substantiality	substantiality	NOUN
ftr-468	929	16	.	.	PUNCT
ftr-468	929	17	"	"	PUNCT
ftr-468	930	1	that	that	PRON
ftr-468	930	2	is	be	AUX
ftr-468	930	3	,	,	PUNCT
ftr-468	930	4	an	an	DET
ftr-468	930	5	organization	organization	NOUN
ftr-468	930	6	may	may	AUX
ftr-468	930	7	qualify	qualify	VERB
ftr-468	930	8	in	in	ADP
ftr-468	930	9	the	the	DET
ftr-468	930	10	first	first	ADJ
ftr-468	930	11	instance	instance	NOUN
ftr-468	930	12	as	as	ADV
ftr-468	930	13	long	long	ADV
ftr-468	930	14	as	as	SCONJ
ftr-468	930	15	any	any	DET
ftr-468	930	16	noncharitable	noncharitable	ADJ
ftr-468	930	17	activity	activity	NOUN
ftr-468	930	18	may	may	AUX
ftr-468	930	19	be	be	AUX
ftr-468	930	20	deemed	deem	VERB
ftr-468	930	21	"	"	PUNCT
ftr-468	930	22	insubstantial	insubstantial	ADJ
ftr-468	930	23	.	.	PUNCT
ftr-468	930	24	"	"	PUNCT
ftr-468	930	25	"	"	PUNCT
ftr-468	930	26	'	'	PUNCT
ftr-468	930	27	3	3	NUM
ftr-468	930	28	but	but	CCONJ
ftr-468	930	29	the	the	DET
ftr-468	930	30	insubstantial	insubstantial	ADJ
ftr-468	930	31	activity	activity	NOUN
ftr-468	930	32	,	,	PUNCT
ftr-468	930	33	if	if	SCONJ
ftr-468	930	34	engaged	engage	VERB
ftr-468	930	35	in	in	ADP
ftr-468	930	36	with	with	ADP
ftr-468	930	37	sufficient	sufficient	ADJ
ftr-468	930	38	regularity	regularity	NOUN
ftr-468	930	39	,	,	PUNCT
ftr-468	930	40	will	will	AUX
ftr-468	930	41	be	be	AUX
ftr-468	930	42	subject	subject	ADJ
ftr-468	930	43	to	to	ADP
ftr-468	930	44	taxation	taxation	NOUN
ftr-468	930	45	unless	unless	SCONJ
ftr-468	930	46	the	the	DET
ftr-468	930	47	insubstantial	insubstantial	ADJ
ftr-468	930	48	activity	activity	NOUN
ftr-468	930	49	is	be	AUX
ftr-468	930	50	"	"	PUNCT
ftr-468	930	51	substantially	substantially	ADV
ftr-468	930	52	"	"	PUNCT
ftr-468	930	53	related	relate	VERB
ftr-468	930	54	to	to	ADP
ftr-468	930	55	the	the	DET
ftr-468	930	56	exercise	exercise	NOUN
ftr-468	930	57	or	or	CCONJ
ftr-468	930	58	performance	performance	NOUN
ftr-468	930	59	of	of	ADP
ftr-468	930	60	the	the	DET
ftr-468	930	61	organization	organization	NOUN
ftr-468	930	62	's	's	PART
ftr-468	930	63	subsidized	subsidized	ADJ
ftr-468	930	64	goal	goal	NOUN
ftr-468	930	65	.	.	PUNCT
ftr-468	930	66	"	"	PUNCT
ftr-468	931	1	4	4	NUM
ftr-468	931	2	with	with	ADP
ftr-468	931	3	respect	respect	NOUN
ftr-468	931	4	to	to	ADP
ftr-468	931	5	the	the	DET
ftr-468	931	6	one	one	NUM
ftr-468	931	7	saving	saving	NOUN
ftr-468	931	8	provision	provision	NOUN
ftr-468	931	9	,	,	PUNCT
ftr-468	931	10	112	112	NUM
ftr-468	931	11	.	.	PUNCT
ftr-468	932	1	user	user	NOUN
ftr-468	932	2	fees	fee	NOUN
ftr-468	932	3	collected	collect	VERB
ftr-468	932	4	by	by	ADP
ftr-468	932	5	exempt	exempt	ADJ
ftr-468	932	6	organizations	organization	NOUN
ftr-468	932	7	are	be	AUX
ftr-468	932	8	often	often	ADV
ftr-468	932	9	used	use	VERB
ftr-468	932	10	to	to	AUX
ftr-468	932	11	"	"	PUNCT
ftr-468	932	12	cross	cross	ADJ
ftr-468	932	13	-	-	ADJ
ftr-468	932	14	subsidize	subsidize	ADJ
ftr-468	932	15	"	"	PUNCT
ftr-468	932	16	other	other	ADJ
ftr-468	932	17	users	user	NOUN
ftr-468	932	18	unable	unable	ADJ
ftr-468	932	19	to	to	PART
ftr-468	932	20	pay	pay	VERB
ftr-468	932	21	the	the	DET
ftr-468	932	22	fees	fee	NOUN
ftr-468	932	23	or	or	CCONJ
ftr-468	932	24	other	other	ADJ
ftr-468	932	25	high	high	ADJ
ftr-468	932	26	cost	cost	NOUN
ftr-468	932	27	functions	function	NOUN
ftr-468	932	28	which	which	PRON
ftr-468	932	29	do	do	AUX
ftr-468	932	30	not	not	PART
ftr-468	932	31	necessarily	necessarily	ADV
ftr-468	932	32	account	account	VERB
ftr-468	932	33	for	for	ADP
ftr-468	932	34	revenue	revenue	NOUN
ftr-468	932	35	(	(	PUNCT
ftr-468	932	36	e.g.	e.g.	ADV
ftr-468	932	37	,	,	PUNCT
ftr-468	932	38	research	research	NOUN
ftr-468	932	39	)	)	PUNCT
ftr-468	932	40	.	.	PUNCT
ftr-468	933	1	hansmann	hansmann	PROPN
ftr-468	933	2	,	,	PUNCT
ftr-468	933	3	the	the	DET
ftr-468	933	4	role	role	NOUN
ftr-468	933	5	of	of	ADP
ftr-468	933	6	nonprofit	nonprofit	ADJ
ftr-468	933	7	enterprise	enterprise	NOUN
ftr-468	933	8	,	,	PUNCT
ftr-468	933	9	89	89	NUM
ftr-468	933	10	yale	yale	PROPN
ftr-468	933	11	l.j	l.j	PROPN
ftr-468	933	12	.	.	PROPN
ftr-468	933	13	835	835	NUM
ftr-468	933	14	,	,	PUNCT
ftr-468	933	15	877	877	NUM
ftr-468	933	16	-	-	SYM
ftr-468	933	17	78	78	NUM
ftr-468	933	18	(	(	PUNCT
ftr-468	933	19	1980	1980	NUM
ftr-468	933	20	)	)	PUNCT
ftr-468	933	21	.	.	PUNCT
ftr-468	934	1	113	113	NUM
ftr-468	934	2	.	.	PUNCT
ftr-468	935	1	better	well	ADJ
ftr-468	935	2	bus	bus	NOUN
ftr-468	935	3	.	.	PUNCT
ftr-468	936	1	bureau	bureau	PROPN
ftr-468	936	2	of	of	ADP
ftr-468	936	3	wash	wash	NOUN
ftr-468	936	4	.	.	PUNCT
ftr-468	937	1	v.	v.	PROPN
ftr-468	937	2	united	united	PROPN
ftr-468	937	3	states	states	PROPN
ftr-468	937	4	,	,	PUNCT
ftr-468	938	1	326	326	NUM
ftr-468	938	2	u.s	u.s	PROPN
ftr-468	938	3	.	.	PROPN
ftr-468	938	4	279	279	NUM
ftr-468	938	5	,	,	PUNCT
ftr-468	938	6	283	283	NUM
ftr-468	938	7	(	(	PUNCT
ftr-468	938	8	1945	1945	NUM
ftr-468	938	9	)	)	PUNCT
ftr-468	938	10	(	(	PUNCT
ftr-468	938	11	"	"	PUNCT
ftr-468	938	12	[	[	X
ftr-468	938	13	t]he	t]he	X
ftr-468	938	14	presence	presence	NOUN
ftr-468	938	15	of	of	ADP
ftr-468	938	16	a	a	DET
ftr-468	938	17	single	single	ADJ
ftr-468	938	18	non-[exempt	non-[exempt	NOUN
ftr-468	938	19	]	]	X
ftr-468	938	20	purpose	purpose	NOUN
ftr-468	938	21	,	,	PUNCT
ftr-468	938	22	if	if	SCONJ
ftr-468	938	23	substantial	substantial	ADJ
ftr-468	938	24	in	in	ADP
ftr-468	938	25	nature	nature	NOUN
ftr-468	938	26	,	,	PUNCT
ftr-468	938	27	will	will	AUX
ftr-468	938	28	destroy	destroy	VERB
ftr-468	938	29	the	the	DET
ftr-468	938	30	exemption	exemption	NOUN
ftr-468	938	31	regardless	regardless	ADV
ftr-468	938	32	of	of	ADP
ftr-468	938	33	the	the	DET
ftr-468	938	34	number	number	NOUN
ftr-468	938	35	or	or	CCONJ
ftr-468	938	36	importance	importance	NOUN
ftr-468	938	37	of	of	ADP
ftr-468	938	38	truly	truly	ADV
ftr-468	938	39	[	[	X
ftr-468	938	40	exempt	exempt	ADJ
ftr-468	938	41	]	]	PUNCT
ftr-468	938	42	purposes	purpose	NOUN
ftr-468	938	43	.	.	PUNCT
ftr-468	938	44	"	"	PUNCT
ftr-468	938	45	)	)	PUNCT
ftr-468	938	46	;	;	PUNCT
ftr-468	938	47	regs	reg	NOUN
ftr-468	938	48	.	.	PUNCT
ftr-468	939	1	§	§	PROPN
ftr-468	939	2	1.501(c)(3)-1(c	1.501(c)(3)-1(c	NUM
ftr-468	939	3	)	)	PUNCT
ftr-468	939	4	(	(	PUNCT
ftr-468	939	5	"	"	PUNCT
ftr-468	939	6	an	an	DET
ftr-468	939	7	organization	organization	NOUN
ftr-468	939	8	will	will	AUX
ftr-468	939	9	be	be	AUX
ftr-468	939	10	regarded	regard	VERB
ftr-468	939	11	as	as	ADP
ftr-468	939	12	"	"	PUNCT
ftr-468	939	13	operated	operate	VERB
ftr-468	939	14	exclusively	exclusively	ADV
ftr-468	939	15	"	"	PUNCT
ftr-468	939	16	for	for	ADP
ftr-468	939	17	one	one	NUM
ftr-468	939	18	or	or	CCONJ
ftr-468	939	19	more	more	ADV
ftr-468	939	20	exempt	exempt	ADJ
ftr-468	939	21	purposes	purpose	NOUN
ftr-468	939	22	only	only	ADV
ftr-468	939	23	if	if	SCONJ
ftr-468	939	24	it	it	PRON
ftr-468	939	25	engages	engage	VERB
ftr-468	939	26	primarily	primarily	ADV
ftr-468	939	27	in	in	ADP
ftr-468	939	28	activities	activity	NOUN
ftr-468	939	29	which	which	PRON
ftr-468	939	30	accomplish	accomplish	VERB
ftr-468	939	31	one	one	NUM
ftr-468	939	32	or	or	CCONJ
ftr-468	939	33	more	more	ADJ
ftr-468	939	34	of	of	ADP
ftr-468	939	35	such	such	ADJ
ftr-468	939	36	exempt	exempt	ADJ
ftr-468	939	37	purposes	purpose	NOUN
ftr-468	939	38	specified	specify	VERB
ftr-468	939	39	in	in	ADP
ftr-468	939	40	section	section	NOUN
ftr-468	939	41	501(c)(3	501(c)(3	NUM
ftr-468	939	42	)	)	PUNCT
ftr-468	939	43	.	.	PUNCT
ftr-468	940	1	an	an	DET
ftr-468	940	2	organization	organization	NOUN
ftr-468	940	3	will	will	AUX
ftr-468	940	4	not	not	PART
ftr-468	940	5	be	be	AUX
ftr-468	940	6	so	so	ADV
ftr-468	940	7	regarded	regard	VERB
ftr-468	940	8	if	if	SCONJ
ftr-468	940	9	more	more	ADJ
ftr-468	940	10	than	than	ADP
ftr-468	940	11	an	an	DET
ftr-468	940	12	insubstantial	insubstantial	ADJ
ftr-468	940	13	part	part	NOUN
ftr-468	940	14	of	of	ADP
ftr-468	940	15	its	its	PRON
ftr-468	940	16	activities	activity	NOUN
ftr-468	940	17	is	be	AUX
ftr-468	940	18	not	not	PART
ftr-468	940	19	in	in	ADP
ftr-468	940	20	furtherance	furtherance	NOUN
ftr-468	940	21	of	of	ADP
ftr-468	940	22	an	an	DET
ftr-468	940	23	exempt	exempt	ADJ
ftr-468	940	24	purpose	purpose	NOUN
ftr-468	940	25	.	.	PUNCT
ftr-468	941	1	"	"	PUNCT
ftr-468	941	2	)	)	PUNCT
ftr-468	941	3	.	.	PUNCT
ftr-468	942	1	114	114	NUM
ftr-468	942	2	.	.	PUNCT
ftr-468	943	1	irc	irc	PROPN
ftr-468	943	2	§	§	PROPN
ftr-468	943	3	§	§	PROPN
ftr-468	943	4	511	511	NUM
ftr-468	943	5	-	-	SYM
ftr-468	943	6	513	513	NUM
ftr-468	943	7	.	.	PUNCT
ftr-468	944	1	regs	reg	NOUN
ftr-468	944	2	.	.	PUNCT
ftr-468	945	1	§	§	PROPN
ftr-468	945	2	1.513	1.513	NUM
ftr-468	945	3	-	-	SYM
ftr-468	945	4	1(d)(2	1(d)(2	NUM
ftr-468	945	5	)	)	PUNCT
ftr-468	945	6	states	state	NOUN
ftr-468	945	7	:	:	PUNCT
ftr-468	945	8	type	type	NOUN
ftr-468	945	9	of	of	ADP
ftr-468	945	10	relationship	relationship	NOUN
ftr-468	945	11	required	require	VERB
ftr-468	945	12	.	.	PUNCT
ftr-468	946	1	trade	trade	NOUN
ftr-468	946	2	or	or	CCONJ
ftr-468	946	3	business	business	NOUN
ftr-468	946	4	is	be	AUX
ftr-468	946	5	"	"	PUNCT
ftr-468	946	6	related	relate	VERB
ftr-468	946	7	"	"	PUNCT
ftr-468	946	8	to	to	PART
ftr-468	946	9	exempt	exempt	VERB
ftr-468	946	10	purposes	purpose	NOUN
ftr-468	946	11	,	,	PUNCT
ftr-468	946	12	in	in	ADP
ftr-468	946	13	the	the	DET
ftr-468	946	14	relevant	relevant	ADJ
ftr-468	946	15	sense	sense	NOUN
ftr-468	946	16	,	,	PUNCT
ftr-468	946	17	only	only	ADV
ftr-468	946	18	where	where	SCONJ
ftr-468	946	19	the	the	DET
ftr-468	946	20	conduct	conduct	NOUN
ftr-468	946	21	of	of	ADP
ftr-468	946	22	the	the	DET
ftr-468	946	23	business	business	NOUN
ftr-468	946	24	activities	activity	NOUN
ftr-468	946	25	has	have	VERB
ftr-468	946	26	causal	causal	ADJ
ftr-468	946	27	relationship	relationship	NOUN
ftr-468	946	28	to	to	ADP
ftr-468	946	29	the	the	DET
ftr-468	946	30	achievement	achievement	NOUN
ftr-468	946	31	of	of	ADP
ftr-468	946	32	exempt	exempt	ADJ
ftr-468	946	33	purposes	purpose	NOUN
ftr-468	946	34	(	(	PUNCT
ftr-468	946	35	other	other	ADJ
ftr-468	946	36	than	than	ADP
ftr-468	946	37	through	through	ADP
ftr-468	946	38	the	the	DET
ftr-468	946	39	production	production	NOUN
ftr-468	946	40	of	of	ADP
ftr-468	946	41	income	income	NOUN
ftr-468	946	42	)	)	PUNCT
ftr-468	946	43	;	;	PUNCT
ftr-468	946	44	and	and	CCONJ
ftr-468	946	45	it	it	PRON
ftr-468	946	46	is	be	AUX
ftr-468	946	47	"	"	PUNCT
ftr-468	946	48	substantially	substantially	ADV
ftr-468	946	49	related	relate	VERB
ftr-468	946	50	,	,	PUNCT
ftr-468	946	51	"	"	PUNCT
ftr-468	946	52	for	for	ADP
ftr-468	946	53	purposes	purpose	NOUN
ftr-468	946	54	of	of	ADP
ftr-468	946	55	section	section	NOUN
ftr-468	946	56	513	513	NUM
ftr-468	946	57	,	,	PUNCT
ftr-468	946	58	only	only	ADV
ftr-468	946	59	if	if	SCONJ
ftr-468	946	60	the	the	DET
ftr-468	946	61	causal	causal	ADJ
ftr-468	946	62	relationship	relationship	NOUN
ftr-468	946	63	is	be	AUX
ftr-468	946	64	a	a	DET
ftr-468	946	65	[	[	X
ftr-468	946	66	vol	vol	NOUN
ftr-468	946	67	3:9	3:9	NUM
ftr-468	946	68	creating	create	VERB
ftr-468	946	69	complem	complem	NOUN
ftr-468	946	70	monsters	monster	NOUN
ftr-468	946	71	it	it	PRON
ftr-468	946	72	should	should	AUX
ftr-468	946	73	be	be	AUX
ftr-468	946	74	noted	note	VERB
ftr-468	946	75	that	that	SCONJ
ftr-468	946	76	when	when	SCONJ
ftr-468	946	77	a	a	DET
ftr-468	946	78	noncharitable	noncharitable	ADJ
ftr-468	946	79	activity	activity	NOUN
ftr-468	946	80	is	be	AUX
ftr-468	946	81	essential	essential	ADJ
ftr-468	946	82	to	to	ADP
ftr-468	946	83	the	the	DET
ftr-468	946	84	success	success	NOUN
ftr-468	946	85	of	of	ADP
ftr-468	946	86	the	the	DET
ftr-468	946	87	charitable	charitable	ADJ
ftr-468	946	88	activity	activity	NOUN
ftr-468	946	89	,	,	PUNCT
ftr-468	946	90	the	the	DET
ftr-468	946	91	organization	organization	NOUN
ftr-468	946	92	can	can	AUX
ftr-468	946	93	more	more	ADV
ftr-468	946	94	efficiently	efficiently	ADV
ftr-468	946	95	utilize	utilize	VERB
ftr-468	946	96	the	the	DET
ftr-468	946	97	tax	tax	NOUN
ftr-468	946	98	subsidy	subsidy	NOUN
ftr-468	946	99	if	if	SCONJ
ftr-468	946	100	it	it	PRON
ftr-468	946	101	may	may	AUX
ftr-468	946	102	itself	itself	PRON
ftr-468	946	103	engage	engage	VERB
ftr-468	946	104	in	in	ADP
ftr-468	946	105	the	the	DET
ftr-468	946	106	necessary	necessary	ADJ
ftr-468	946	107	but	but	CCONJ
ftr-468	946	108	noncharitable	noncharitable	ADJ
ftr-468	946	109	activity	activity	NOUN
ftr-468	946	110	.	.	PUNCT
ftr-468	947	1	thus	thus	ADV
ftr-468	947	2	,	,	PUNCT
ftr-468	947	3	the	the	DET
ftr-468	947	4	foregone	foregone	NOUN
ftr-468	947	5	tax	tax	NOUN
ftr-468	947	6	in	in	ADP
ftr-468	947	7	that	that	DET
ftr-468	947	8	instance	instance	NOUN
ftr-468	947	9	encourages	encourage	VERB
ftr-468	947	10	the	the	DET
ftr-468	947	11	efficiency	efficiency	NOUN
ftr-468	947	12	of	of	ADP
ftr-468	947	13	self	self	NOUN
ftr-468	947	14	-	-	PUNCT
ftr-468	947	15	help	help	NOUN
ftr-468	947	16	and	and	CCONJ
ftr-468	947	17	is	be	AUX
ftr-468	947	18	apparently	apparently	ADV
ftr-468	947	19	based	base	VERB
ftr-468	947	20	upon	upon	SCONJ
ftr-468	947	21	the	the	DET
ftr-468	947	22	conclusion	conclusion	NOUN
ftr-468	947	23	that	that	SCONJ
ftr-468	947	24	the	the	DET
ftr-468	947	25	market	market	NOUN
ftr-468	947	26	opportunity	opportunity	NOUN
ftr-468	947	27	lost	lose	VERB
ftr-468	947	28	to	to	ADP
ftr-468	947	29	the	the	DET
ftr-468	947	30	taxable	taxable	ADJ
ftr-468	947	31	economy	economy	NOUN
ftr-468	947	32	does	do	AUX
ftr-468	947	33	not	not	PART
ftr-468	947	34	result	result	VERB
ftr-468	947	35	in	in	ADP
ftr-468	947	36	unfair	unfair	ADJ
ftr-468	947	37	competition	competition	NOUN
ftr-468	947	38	.	.	PUNCT
ftr-468	948	1	the	the	DET
ftr-468	948	2	only	only	ADJ
ftr-468	948	3	"	"	PUNCT
ftr-468	948	4	customer	customer	NOUN
ftr-468	948	5	"	"	PUNCT
ftr-468	948	6	lost	lose	VERB
ftr-468	948	7	to	to	ADP
ftr-468	948	8	the	the	DET
ftr-468	948	9	taxable	taxable	ADJ
ftr-468	948	10	economy	economy	NOUN
ftr-468	948	11	is	be	AUX
ftr-468	948	12	the	the	DET
ftr-468	948	13	tax	tax	NOUN
ftr-468	948	14	exempt	exempt	ADJ
ftr-468	948	15	organization	organization	NOUN
ftr-468	948	16	which	which	PRON
ftr-468	948	17	performs	perform	VERB
ftr-468	948	18	the	the	DET
ftr-468	948	19	noncharitable	noncharitable	ADJ
ftr-468	948	20	activity	activity	NOUN
ftr-468	948	21	in	in	ADP
ftr-468	948	22	-	-	PUNCT
ftr-468	948	23	house	house	NOUN
ftr-468	948	24	.	.	PUNCT
ftr-468	949	1	the	the	DET
ftr-468	949	2	loss	loss	NOUN
ftr-468	949	3	of	of	ADP
ftr-468	949	4	that	that	DET
ftr-468	949	5	single	single	ADJ
ftr-468	949	6	customer	customer	NOUN
ftr-468	949	7	,	,	PUNCT
ftr-468	949	8	moreover	moreover	ADV
ftr-468	949	9	,	,	PUNCT
ftr-468	949	10	is	be	AUX
ftr-468	949	11	outweighed	outweigh	VERB
ftr-468	949	12	by	by	ADP
ftr-468	949	13	the	the	DET
ftr-468	949	14	benefits	benefit	NOUN
ftr-468	949	15	ultimately	ultimately	ADV
ftr-468	949	16	directed	direct	VERB
ftr-468	949	17	to	to	ADP
ftr-468	949	18	charitable	charitable	ADJ
ftr-468	949	19	beneficiaries	beneficiary	NOUN
ftr-468	949	20	in	in	ADP
ftr-468	949	21	greater	great	ADJ
ftr-468	949	22	amounts	amount	NOUN
ftr-468	949	23	than	than	SCONJ
ftr-468	949	24	if	if	SCONJ
ftr-468	949	25	the	the	DET
ftr-468	949	26	tax	tax	NOUN
ftr-468	949	27	exempt	exempt	ADJ
ftr-468	949	28	organization	organization	NOUN
ftr-468	949	29	could	could	AUX
ftr-468	949	30	not	not	PART
ftr-468	949	31	economize	economize	VERB
ftr-468	949	32	.	.	PUNCT
ftr-468	950	1	collectively	collectively	ADV
ftr-468	950	2	,	,	PUNCT
ftr-468	950	3	these	these	DET
ftr-468	950	4	two	two	NUM
ftr-468	950	5	tools	tool	NOUN
ftr-468	950	6	,	,	PUNCT
ftr-468	950	7	section	section	NOUN
ftr-468	950	8	501(c)(3	501(c)(3	NOUN
ftr-468	950	9	)	)	PUNCT
ftr-468	950	10	and	and	CCONJ
ftr-468	950	11	section	section	NOUN
ftr-468	950	12	511	511	NUM
ftr-468	950	13	,	,	PUNCT
ftr-468	950	14	address	address	VERB
ftr-468	950	15	the	the	DET
ftr-468	950	16	need	need	NOUN
ftr-468	950	17	to	to	PART
ftr-468	950	18	establish	establish	VERB
ftr-468	950	19	a	a	DET
ftr-468	950	20	basic	basic	ADJ
ftr-468	950	21	formula	formula	NOUN
ftr-468	950	22	for	for	ADP
ftr-468	950	23	identifying	identify	VERB
ftr-468	950	24	charitable	charitable	ADJ
ftr-468	950	25	institutions	institution	NOUN
ftr-468	950	26	on	on	ADP
ftr-468	950	27	the	the	DET
ftr-468	950	28	one	one	NUM
ftr-468	950	29	hand	hand	NOUN
ftr-468	950	30	,	,	PUNCT
ftr-468	950	31	and	and	CCONJ
ftr-468	950	32	permissible	permissible	ADJ
ftr-468	950	33	activities	activity	NOUN
ftr-468	950	34	for	for	ADP
ftr-468	950	35	those	those	DET
ftr-468	950	36	institutions	institution	NOUN
ftr-468	950	37	on	on	ADP
ftr-468	950	38	the	the	DET
ftr-468	950	39	other	other	ADJ
ftr-468	950	40	.	.	PUNCT
ftr-468	951	1	the	the	DET
ftr-468	951	2	vagueness	vagueness	NOUN
ftr-468	951	3	necessarily	necessarily	ADV
ftr-468	951	4	inherent	inherent	ADJ
ftr-468	951	5	in	in	ADP
ftr-468	951	6	the	the	DET
ftr-468	951	7	term	term	NOUN
ftr-468	951	8	"	"	PUNCT
ftr-468	951	9	substantial	substantial	ADJ
ftr-468	951	10	"	"	PUNCT
ftr-468	951	11	in	in	ADP
ftr-468	951	12	both	both	DET
ftr-468	951	13	provisions	provision	NOUN
ftr-468	951	14	is	be	AUX
ftr-468	951	15	rather	rather	ADV
ftr-468	951	16	to	to	PART
ftr-468	951	17	be	be	AUX
ftr-468	951	18	commended	commend	VERB
ftr-468	951	19	given	give	VERB
ftr-468	951	20	the	the	DET
ftr-468	951	21	market	market	NOUN
ftr-468	951	22	based	base	VERB
ftr-468	951	23	variability	variability	NOUN
ftr-468	951	24	of	of	ADP
ftr-468	951	25	the	the	DET
ftr-468	951	26	term	term	NOUN
ftr-468	951	27	"	"	PUNCT
ftr-468	951	28	charitable	charitable	ADJ
ftr-468	951	29	.	.	PUNCT
ftr-468	951	30	"	"	PUNCT
ftr-468	952	1	in	in	ADP
ftr-468	952	2	those	those	DET
ftr-468	952	3	difficult	difficult	ADJ
ftr-468	952	4	cases	case	NOUN
ftr-468	952	5	where	where	SCONJ
ftr-468	952	6	the	the	DET
ftr-468	952	7	market	market	NOUN
ftr-468	952	8	variability	variability	NOUN
ftr-468	952	9	does	do	AUX
ftr-468	952	10	not	not	PART
ftr-468	952	11	clearly	clearly	ADV
ftr-468	952	12	determine	determine	VERB
ftr-468	952	13	whether	whether	SCONJ
ftr-468	952	14	an	an	DET
ftr-468	952	15	activity	activity	NOUN
ftr-468	952	16	is	be	AUX
ftr-468	952	17	charitable	charitable	ADJ
ftr-468	952	18	or	or	CCONJ
ftr-468	952	19	noncharitable	noncharitable	NOUN
ftr-468	952	20	,	,	PUNCT
ftr-468	952	21	the	the	DET
ftr-468	952	22	judicial	judicial	ADJ
ftr-468	952	23	system	system	NOUN
ftr-468	952	24	is	be	AUX
ftr-468	952	25	properly	properly	ADV
ftr-468	952	26	available	available	ADJ
ftr-468	952	27	to	to	PART
ftr-468	952	28	make	make	VERB
ftr-468	952	29	the	the	DET
ftr-468	952	30	determination	determination	NOUN
ftr-468	952	31	on	on	ADP
ftr-468	952	32	a	a	DET
ftr-468	952	33	caseby	caseby	ADJ
ftr-468	952	34	-	-	PUNCT
ftr-468	952	35	case	case	NOUN
ftr-468	952	36	basis	basis	NOUN
ftr-468	952	37	.	.	PUNCT
ftr-468	953	1	another	another	DET
ftr-468	953	2	provision	provision	NOUN
ftr-468	953	3	aimed	aim	VERB
ftr-468	953	4	at	at	ADP
ftr-468	953	5	preventing	prevent	VERB
ftr-468	953	6	unfair	unfair	ADJ
ftr-468	953	7	competition	competition	NOUN
ftr-468	953	8	is	be	AUX
ftr-468	953	9	section	section	NOUN
ftr-468	953	10	502.25	502.25	NUM
ftr-468	953	11	commendable	commendable	NOUN
ftr-468	953	12	,	,	PUNCT
ftr-468	953	13	too	too	ADV
ftr-468	953	14	,	,	PUNCT
ftr-468	953	15	for	for	ADP
ftr-468	953	16	its	its	PRON
ftr-468	953	17	simplicity	simplicity	NOUN
ftr-468	953	18	,	,	PUNCT
ftr-468	953	19	that	that	DET
ftr-468	953	20	provision	provision	NOUN
ftr-468	953	21	provides	provide	VERB
ftr-468	953	22	that	that	SCONJ
ftr-468	953	23	an	an	DET
ftr-468	953	24	organization	organization	NOUN
ftr-468	953	25	does	do	AUX
ftr-468	953	26	not	not	PART
ftr-468	953	27	qualify	qualify	VERB
ftr-468	953	28	as	as	ADP
ftr-468	953	29	tax	tax	NOUN
ftr-468	953	30	exempt	exempt	ADJ
ftr-468	953	31	merely	merely	ADV
ftr-468	953	32	because	because	SCONJ
ftr-468	953	33	its	its	PRON
ftr-468	953	34	profits	profit	NOUN
ftr-468	953	35	are	be	AUX
ftr-468	953	36	used	use	VERB
ftr-468	953	37	exclusively	exclusively	ADV
ftr-468	953	38	to	to	PART
ftr-468	953	39	support	support	VERB
ftr-468	953	40	a	a	DET
ftr-468	953	41	charitable	charitable	ADJ
ftr-468	953	42	endeavor	endeavor	NOUN
ftr-468	953	43	.	.	PUNCT
ftr-468	954	1	the	the	DET
ftr-468	954	2	provision	provision	NOUN
ftr-468	954	3	thus	thus	ADV
ftr-468	954	4	eliminated	eliminate	VERB
ftr-468	954	5	the	the	DET
ftr-468	954	6	"	"	PUNCT
ftr-468	954	7	destination	destination	NOUN
ftr-468	954	8	of	of	ADP
ftr-468	954	9	income	income	NOUN
ftr-468	954	10	"	"	PUNCT
ftr-468	954	11	rationale	rationale	NOUN
ftr-468	954	12	as	as	ADP
ftr-468	954	13	a	a	DET
ftr-468	954	14	means	means	NOUN
ftr-468	954	15	of	of	ADP
ftr-468	954	16	achieving	achieve	VERB
ftr-468	954	17	tax	tax	NOUN
ftr-468	954	18	exemption	exemption	NOUN
ftr-468	954	19	.	.	PUNCT
ftr-468	955	1	the	the	DET
ftr-468	955	2	operation	operation	NOUN
ftr-468	955	3	of	of	ADP
ftr-468	955	4	that	that	DET
ftr-468	955	5	rational	rational	ADJ
ftr-468	955	6	is	be	AUX
ftr-468	955	7	demonstrated	demonstrate	VERB
ftr-468	955	8	by	by	ADP
ftr-468	955	9	such	such	ADJ
ftr-468	955	10	cases	case	NOUN
ftr-468	955	11	as	as	ADP
ftr-468	955	12	roche	roche	NOUN
ftr-468	955	13	's	's	PART
ftr-468	955	14	beach	beach	PROPN
ftr-468	955	15	v.	v.	PROPN
ftr-468	955	16	commissioner	commissioner	NOUN
ftr-468	955	17	'	'	PART
ftr-468	955	18	6	6	NUM
ftr-468	955	19	and	and	CCONJ
ftr-468	955	20	the	the	DET
ftr-468	955	21	more	more	ADV
ftr-468	955	22	infamous	infamous	ADJ
ftr-468	955	23	successor	successor	NOUN
ftr-468	955	24	,	,	PUNCT
ftr-468	955	25	c.f	c.f	PROPN
ftr-468	955	26	.	.	PROPN
ftr-468	955	27	mueller	mueller	PROPN
ftr-468	955	28	v.	v.	PROPN
ftr-468	955	29	commissioner	commissioner	PROPN
ftr-468	955	30	.	.	PUNCT
ftr-468	956	1	"7	"7	INTJ
ftr-468	956	2	the	the	DET
ftr-468	956	3	entities	entity	NOUN
ftr-468	956	4	in	in	ADP
ftr-468	956	5	both	both	DET
ftr-468	956	6	cases	case	NOUN
ftr-468	956	7	achieved	achieve	VERB
ftr-468	956	8	tax	tax	NOUN
ftr-468	956	9	exempt	exempt	ADJ
ftr-468	956	10	status	status	NOUN
ftr-468	956	11	because	because	SCONJ
ftr-468	956	12	they	they	PRON
ftr-468	956	13	were	be	AUX
ftr-468	956	14	"	"	PUNCT
ftr-468	956	15	feeder	feeder	NOUN
ftr-468	956	16	organizations	organization	NOUN
ftr-468	956	17	;	;	PUNCT
ftr-468	956	18	"	"	PUNCT
ftr-468	956	19	the	the	DET
ftr-468	956	20	entities	entity	NOUN
ftr-468	956	21	"	"	PUNCT
ftr-468	956	22	fed	fed	PROPN
ftr-468	956	23	"	"	PUNCT
ftr-468	956	24	all	all	PRON
ftr-468	956	25	of	of	ADP
ftr-468	956	26	their	their	PRON
ftr-468	956	27	profits	profit	NOUN
ftr-468	956	28	to	to	ADP
ftr-468	956	29	entities	entity	NOUN
ftr-468	956	30	which	which	PRON
ftr-468	956	31	were	be	AUX
ftr-468	956	32	tax	tax	NOUN
ftr-468	956	33	exempt	exempt	ADJ
ftr-468	956	34	under	under	ADP
ftr-468	956	35	section	section	NOUN
ftr-468	956	36	501(c)(3	501(c)(3	NOUN
ftr-468	956	37	)	)	PUNCT
ftr-468	956	38	because	because	SCONJ
ftr-468	956	39	substantial	substantial	ADJ
ftr-468	956	40	one	one	NUM
ftr-468	956	41	.	.	PUNCT
ftr-468	957	1	thus	thus	ADV
ftr-468	957	2	,	,	PUNCT
ftr-468	957	3	for	for	ADP
ftr-468	957	4	the	the	DET
ftr-468	957	5	conduct	conduct	NOUN
ftr-468	957	6	of	of	ADP
ftr-468	957	7	trade	trade	NOUN
ftr-468	957	8	or	or	CCONJ
ftr-468	957	9	business	business	NOUN
ftr-468	957	10	from	from	ADP
ftr-468	957	11	which	which	PRON
ftr-468	957	12	a	a	DET
ftr-468	957	13	particular	particular	ADJ
ftr-468	957	14	amount	amount	NOUN
ftr-468	957	15	of	of	ADP
ftr-468	957	16	gross	gross	ADJ
ftr-468	957	17	income	income	NOUN
ftr-468	957	18	is	be	AUX
ftr-468	957	19	derived	derive	VERB
ftr-468	957	20	to	to	PART
ftr-468	957	21	be	be	AUX
ftr-468	957	22	substantially	substantially	ADV
ftr-468	957	23	related	relate	VERB
ftr-468	957	24	to	to	ADP
ftr-468	957	25	purposes	purpose	NOUN
ftr-468	957	26	for	for	ADP
ftr-468	957	27	which	which	PRON
ftr-468	957	28	exemption	exemption	NOUN
ftr-468	957	29	is	be	AUX
ftr-468	957	30	granted	grant	VERB
ftr-468	957	31	,	,	PUNCT
ftr-468	957	32	the	the	DET
ftr-468	957	33	production	production	NOUN
ftr-468	957	34	or	or	CCONJ
ftr-468	957	35	distribution	distribution	NOUN
ftr-468	957	36	of	of	ADP
ftr-468	957	37	the	the	DET
ftr-468	957	38	goods	good	NOUN
ftr-468	957	39	or	or	CCONJ
ftr-468	957	40	the	the	DET
ftr-468	957	41	performance	performance	NOUN
ftr-468	957	42	of	of	ADP
ftr-468	957	43	the	the	DET
ftr-468	957	44	service	service	NOUN
ftr-468	957	45	from	from	ADP
ftr-468	957	46	which	which	PRON
ftr-468	957	47	the	the	DET
ftr-468	957	48	gross	gross	ADJ
ftr-468	957	49	income	income	NOUN
ftr-468	957	50	is	be	AUX
ftr-468	957	51	derived	derive	VERB
ftr-468	957	52	must	must	AUX
ftr-468	957	53	contribute	contribute	VERB
ftr-468	957	54	importantly	importantly	ADV
ftr-468	957	55	to	to	ADP
ftr-468	957	56	the	the	DET
ftr-468	957	57	accomplishment	accomplishment	NOUN
ftr-468	957	58	of	of	ADP
ftr-468	957	59	those	those	DET
ftr-468	957	60	purposes	purpose	NOUN
ftr-468	957	61	.	.	PUNCT
ftr-468	958	1	115	115	NUM
ftr-468	958	2	.	.	PUNCT
ftr-468	959	1	irc	irc	AUX
ftr-468	959	2	§	§	PROPN
ftr-468	959	3	502	502	NUM
ftr-468	959	4	provides	provide	VERB
ftr-468	959	5	:	:	PUNCT
ftr-468	959	6	an	an	DET
ftr-468	959	7	organization	organization	NOUN
ftr-468	959	8	operated	operate	VERB
ftr-468	959	9	for	for	ADP
ftr-468	959	10	the	the	DET
ftr-468	959	11	primary	primary	ADJ
ftr-468	959	12	purpose	purpose	NOUN
ftr-468	959	13	of	of	ADP
ftr-468	959	14	carrying	carry	VERB
ftr-468	959	15	on	on	ADP
ftr-468	959	16	a	a	DET
ftr-468	959	17	trade	trade	NOUN
ftr-468	959	18	or	or	CCONJ
ftr-468	959	19	business	business	NOUN
ftr-468	959	20	for	for	ADP
ftr-468	959	21	profit	profit	NOUN
ftr-468	959	22	shall	shall	AUX
ftr-468	959	23	not	not	PART
ftr-468	959	24	be	be	AUX
ftr-468	959	25	exempt	exempt	ADJ
ftr-468	959	26	from	from	ADP
ftr-468	959	27	taxation	taxation	NOUN
ftr-468	959	28	under	under	ADP
ftr-468	959	29	section	section	NOUN
ftr-468	959	30	501	501	NUM
ftr-468	959	31	on	on	ADP
ftr-468	959	32	the	the	DET
ftr-468	959	33	ground	ground	NOUN
ftr-468	959	34	that	that	PRON
ftr-468	959	35	all	all	PRON
ftr-468	959	36	of	of	ADP
ftr-468	959	37	its	its	PRON
ftr-468	959	38	profits	profit	NOUN
ftr-468	959	39	are	be	AUX
ftr-468	959	40	payable	payable	ADJ
ftr-468	959	41	to	to	ADP
ftr-468	959	42	one	one	NUM
ftr-468	959	43	or	or	CCONJ
ftr-468	959	44	more	more	ADJ
ftr-468	959	45	organizations	organization	NOUN
ftr-468	959	46	exempt	exempt	ADJ
ftr-468	959	47	from	from	ADP
ftr-468	959	48	taxation	taxation	NOUN
ftr-468	959	49	under	under	ADP
ftr-468	959	50	section	section	NOUN
ftr-468	959	51	501	501	NUM
ftr-468	959	52	.	.	PUNCT
ftr-468	960	1	116	116	NUM
ftr-468	960	2	.	.	X
ftr-468	961	1	96	96	NUM
ftr-468	961	2	f.2d	f.2d	PUNCT
ftr-468	961	3	776	776	NUM
ftr-468	961	4	(	(	PUNCT
ftr-468	961	5	2d	2d	NUM
ftr-468	961	6	cir	cir	NOUN
ftr-468	961	7	.	.	PROPN
ftr-468	961	8	1938	1938	NUM
ftr-468	961	9	)	)	PUNCT
ftr-468	961	10	.	.	PUNCT
ftr-468	962	1	117	117	NUM
ftr-468	962	2	.	.	X
ftr-468	962	3	190	190	NUM
ftr-468	962	4	f.2d	f.2d	NOUN
ftr-468	962	5	120	120	NUM
ftr-468	962	6	(	(	PUNCT
ftr-468	962	7	3d	3d	NUM
ftr-468	962	8	cir	cir	NOUN
ftr-468	962	9	.	.	PUNCT
ftr-468	962	10	1951	1951	NUM
ftr-468	962	11	)	)	PUNCT
ftr-468	962	12	.	.	PUNCT
ftr-468	963	1	1997	1997	NUM
ftr-468	963	2	]	]	PUNCT
ftr-468	963	3	florida	florida	PROPN
ftr-468	963	4	tax	tax	NOUN
ftr-468	963	5	review	review	NOUN
ftr-468	963	6	they	they	PRON
ftr-468	963	7	engaged	engage	VERB
ftr-468	963	8	in	in	ADP
ftr-468	963	9	the	the	DET
ftr-468	963	10	direct	direct	ADJ
ftr-468	963	11	provision	provision	NOUN
ftr-468	963	12	of	of	ADP
ftr-468	963	13	charitable	charitable	ADJ
ftr-468	963	14	services	service	NOUN
ftr-468	963	15	.	.	PUNCT
ftr-468	964	1	in	in	ADP
ftr-468	964	2	roche	roche	PROPN
ftr-468	964	3	's	's	PART
ftr-468	964	4	beach	beach	NOUN
ftr-468	964	5	,	,	PUNCT
ftr-468	964	6	the	the	DET
ftr-468	964	7	profits	profit	NOUN
ftr-468	964	8	were	be	AUX
ftr-468	964	9	obtained	obtain	VERB
ftr-468	964	10	through	through	ADP
ftr-468	964	11	the	the	DET
ftr-468	964	12	normal	normal	ADJ
ftr-468	964	13	operation	operation	NOUN
ftr-468	964	14	of	of	ADP
ftr-468	964	15	a	a	DET
ftr-468	964	16	beach	beach	NOUN
ftr-468	964	17	resort"8	resort"8	PROPN
ftr-468	964	18	and	and	CCONJ
ftr-468	964	19	,	,	PUNCT
ftr-468	964	20	in	in	ADP
ftr-468	964	21	c.f	c.f	PROPN
ftr-468	964	22	.	.	PROPN
ftr-468	964	23	mueller	mueller	PROPN
ftr-468	964	24	,	,	PUNCT
ftr-468	964	25	the	the	DET
ftr-468	964	26	profits	profit	NOUN
ftr-468	964	27	were	be	AUX
ftr-468	964	28	obtained	obtain	VERB
ftr-468	964	29	through	through	ADP
ftr-468	964	30	the	the	DET
ftr-468	964	31	normal	normal	ADJ
ftr-468	964	32	operation	operation	NOUN
ftr-468	964	33	of	of	ADP
ftr-468	964	34	a	a	DET
ftr-468	964	35	pasta	pasta	NOUN
ftr-468	964	36	manufacturing	manufacturing	NOUN
ftr-468	964	37	corporation	corporation	NOUN
ftr-468	964	38	.	.	PUNCT
ftr-468	964	39	"	"	PUNCT
ftr-468	965	1	9	9	NUM
ftr-468	965	2	thus	thus	ADV
ftr-468	965	3	,	,	PUNCT
ftr-468	965	4	comparing	compare	VERB
ftr-468	965	5	the	the	DET
ftr-468	965	6	activities	activity	NOUN
ftr-468	965	7	to	to	ADP
ftr-468	965	8	the	the	DET
ftr-468	965	9	market	market	NOUN
ftr-468	965	10	-	-	PUNCT
ftr-468	965	11	based	base	VERB
ftr-468	965	12	theory	theory	NOUN
ftr-468	965	13	discussed	discuss	VERB
ftr-468	965	14	above	above	ADV
ftr-468	965	15	easily	easily	ADV
ftr-468	965	16	demonstrates	demonstrate	VERB
ftr-468	965	17	the	the	DET
ftr-468	965	18	nature	nature	NOUN
ftr-468	965	19	of	of	ADP
ftr-468	965	20	unfair	unfair	ADJ
ftr-468	965	21	competition	competition	NOUN
ftr-468	965	22	.	.	PUNCT
ftr-468	966	1	in	in	ADP
ftr-468	966	2	both	both	DET
ftr-468	966	3	cases	case	NOUN
ftr-468	966	4	,	,	PUNCT
ftr-468	966	5	neither	neither	DET
ftr-468	966	6	entity	entity	NOUN
ftr-468	966	7	provided	provide	VERB
ftr-468	966	8	an	an	DET
ftr-468	966	9	inherently	inherently	ADV
ftr-468	966	10	charitable	charitable	ADJ
ftr-468	966	11	service	service	NOUN
ftr-468	966	12	such	such	ADJ
ftr-468	966	13	as	as	ADP
ftr-468	966	14	food	food	NOUN
ftr-468	966	15	or	or	CCONJ
ftr-468	966	16	shelter	shelter	NOUN
ftr-468	966	17	for	for	ADP
ftr-468	966	18	the	the	DET
ftr-468	966	19	poor	poor	ADJ
ftr-468	966	20	,	,	PUNCT
ftr-468	966	21	or	or	CCONJ
ftr-468	966	22	education	education	NOUN
ftr-468	966	23	.	.	PUNCT
ftr-468	967	1	nor	nor	CCONJ
ftr-468	967	2	is	be	AUX
ftr-468	967	3	there	there	PRON
ftr-468	967	4	any	any	DET
ftr-468	967	5	indication	indication	NOUN
ftr-468	967	6	that	that	SCONJ
ftr-468	967	7	pasta	pasta	NOUN
ftr-468	967	8	or	or	CCONJ
ftr-468	967	9	beach	beach	NOUN
ftr-468	967	10	umbrellas	umbrella	NOUN
ftr-468	967	11	,	,	PUNCT
ftr-468	967	12	for	for	ADP
ftr-468	967	13	example	example	NOUN
ftr-468	967	14	,	,	PUNCT
ftr-468	967	15	were	be	AUX
ftr-468	967	16	in	in	ADP
ftr-468	967	17	short	short	ADJ
ftr-468	967	18	supply	supply	NOUN
ftr-468	967	19	in	in	ADP
ftr-468	967	20	the	the	DET
ftr-468	967	21	taxable	taxable	ADJ
ftr-468	967	22	economy	economy	NOUN
ftr-468	967	23	because	because	SCONJ
ftr-468	967	24	of	of	ADP
ftr-468	967	25	a	a	DET
ftr-468	967	26	lack	lack	NOUN
ftr-468	967	27	of	of	ADP
ftr-468	967	28	consumer	consumer	NOUN
ftr-468	967	29	demand	demand	NOUN
ftr-468	967	30	or	or	CCONJ
ftr-468	967	31	provider	provider	NOUN
ftr-468	967	32	willingness	willingness	NOUN
ftr-468	967	33	or	or	CCONJ
ftr-468	967	34	ability	ability	NOUN
ftr-468	967	35	.	.	PUNCT
ftr-468	968	1	the	the	DET
ftr-468	968	2	tax	tax	NOUN
ftr-468	968	3	subsidy	subsidy	NOUN
ftr-468	968	4	-	-	PUNCT
ftr-468	968	5	tax	tax	NOUN
ftr-468	968	6	exemption	exemption	NOUN
ftr-468	968	7	-	-	PUNCT
ftr-468	968	8	was	be	AUX
ftr-468	968	9	therefore	therefore	ADV
ftr-468	968	10	superfluous	superfluous	ADJ
ftr-468	968	11	and	and	CCONJ
ftr-468	968	12	rightly	rightly	ADV
ftr-468	968	13	revoked	revoke	VERB
ftr-468	968	14	by	by	ADP
ftr-468	968	15	section	section	NOUN
ftr-468	968	16	502	502	NUM
ftr-468	968	17	.	.	PUNCT
ftr-468	969	1	the	the	DET
ftr-468	969	2	service	service	NOUN
ftr-468	969	3	's	's	PART
ftr-468	969	4	promulgation	promulgation	NOUN
ftr-468	969	5	of	of	ADP
ftr-468	969	6	its	its	PRON
ftr-468	969	7	version	version	NOUN
ftr-468	969	8	of	of	ADP
ftr-468	969	9	the	the	DET
ftr-468	969	10	integral	integral	ADJ
ftr-468	969	11	part	part	NOUN
ftr-468	969	12	doctrine	doctrine	NOUN
ftr-468	969	13	in	in	ADP
ftr-468	969	14	regulations	regulation	NOUN
ftr-468	969	15	section	section	NOUN
ftr-468	969	16	1.502	1.502	NUM
ftr-468	969	17	-	-	SYM
ftr-468	969	18	1(b	1(b	NUM
ftr-468	969	19	)	)	PUNCT
ftr-468	969	20	as	as	ADP
ftr-468	969	21	an	an	DET
ftr-468	969	22	interpretive	interpretive	ADJ
ftr-468	969	23	byproduct	byproduct	NOUN
ftr-468	969	24	of	of	ADP
ftr-468	969	25	section	section	NOUN
ftr-468	969	26	502	502	NUM
ftr-468	969	27	thus	thus	ADV
ftr-468	969	28	suggests	suggest	VERB
ftr-468	969	29	a	a	DET
ftr-468	969	30	conclusion	conclusion	NOUN
ftr-468	969	31	that	that	SCONJ
ftr-468	969	32	the	the	DET
ftr-468	969	33	unfair	unfair	ADJ
ftr-468	969	34	competition	competition	NOUN
ftr-468	969	35	potential	potential	NOUN
ftr-468	969	36	of	of	ADP
ftr-468	969	37	companies	company	NOUN
ftr-468	969	38	which	which	PRON
ftr-468	969	39	provide	provide	VERB
ftr-468	969	40	goods	good	NOUN
ftr-468	969	41	and	and	CCONJ
ftr-468	969	42	services	service	NOUN
ftr-468	969	43	only	only	ADV
ftr-468	969	44	to	to	PART
ftr-468	969	45	exempt	exempt	VERB
ftr-468	969	46	organizations	organization	NOUN
ftr-468	969	47	is	be	AUX
ftr-468	969	48	substantially	substantially	ADV
ftr-468	969	49	similar	similar	ADJ
ftr-468	969	50	to	to	ADP
ftr-468	969	51	the	the	DET
ftr-468	969	52	unfair	unfair	ADJ
ftr-468	969	53	competition	competition	NOUN
ftr-468	969	54	created	create	VERB
ftr-468	969	55	by	by	ADP
ftr-468	969	56	feeder	feeder	NOUN
ftr-468	969	57	organizations	organization	NOUN
ftr-468	969	58	.	.	PUNCT
ftr-468	970	1	recall	recall	VERB
ftr-468	970	2	that	that	SCONJ
ftr-468	970	3	under	under	ADP
ftr-468	970	4	the	the	DET
ftr-468	970	5	service	service	NOUN
ftr-468	970	6	's	's	PART
ftr-468	970	7	integral	integral	ADJ
ftr-468	970	8	part	part	NOUN
ftr-468	970	9	doctrine	doctrine	NOUN
ftr-468	970	10	,	,	PUNCT
ftr-468	970	11	1	1	X
ftr-468	970	12	)	)	PUNCT
ftr-468	970	13	a	a	DET
ftr-468	970	14	company	company	NOUN
ftr-468	970	15	is	be	AUX
ftr-468	970	16	not	not	PART
ftr-468	970	17	entitled	entitle	VERB
ftr-468	970	18	to	to	PART
ftr-468	970	19	tax	tax	NOUN
ftr-468	970	20	exemption	exemption	NOUN
ftr-468	970	21	merely	merely	ADV
ftr-468	970	22	because	because	SCONJ
ftr-468	970	23	it	it	PRON
ftr-468	970	24	provides	provide	VERB
ftr-468	970	25	necessary	necessary	ADJ
ftr-468	970	26	goods	good	NOUN
ftr-468	970	27	and	and	CCONJ
ftr-468	970	28	services	service	NOUN
ftr-468	970	29	to	to	ADP
ftr-468	970	30	unrelated	unrelated	ADJ
ftr-468	970	31	exempt	exempt	ADJ
ftr-468	970	32	organizations	organization	NOUN
ftr-468	970	33	,	,	PUNCT
ftr-468	970	34	2	2	X
ftr-468	970	35	)	)	PUNCT
ftr-468	970	36	an	an	DET
ftr-468	970	37	exempt	exempt	ADJ
ftr-468	970	38	organization	organization	NOUN
ftr-468	970	39	engages	engage	VERB
ftr-468	970	40	in	in	ADP
ftr-468	970	41	an	an	DET
ftr-468	970	42	unrelated	unrelated	ADJ
ftr-468	970	43	business	business	NOUN
ftr-468	970	44	activity	activity	NOUN
ftr-468	970	45	if	if	SCONJ
ftr-468	970	46	it	it	PRON
ftr-468	970	47	provides	provide	VERB
ftr-468	970	48	necessary	necessary	ADJ
ftr-468	970	49	goods	good	NOUN
ftr-468	970	50	and	and	CCONJ
ftr-468	970	51	services	service	NOUN
ftr-468	970	52	to	to	ADP
ftr-468	970	53	unrelated	unrelated	ADJ
ftr-468	970	54	exempt	exempt	ADJ
ftr-468	970	55	organizations	organization	NOUN
ftr-468	970	56	,	,	PUNCT
ftr-468	970	57	and	and	CCONJ
ftr-468	970	58	3	3	X
ftr-468	970	59	)	)	PUNCT
ftr-468	970	60	an	an	DET
ftr-468	970	61	organization	organization	NOUN
ftr-468	970	62	can	can	AUX
ftr-468	970	63	achieve	achieve	VERB
ftr-468	970	64	exempt	exempt	ADJ
ftr-468	970	65	status	status	NOUN
ftr-468	970	66	and	and	CCONJ
ftr-468	970	67	will	will	AUX
ftr-468	970	68	not	not	PART
ftr-468	970	69	engage	engage	VERB
ftr-468	970	70	in	in	ADP
ftr-468	970	71	unrelated	unrelated	ADJ
ftr-468	970	72	activity	activity	NOUN
ftr-468	970	73	if	if	SCONJ
ftr-468	970	74	it	it	PRON
ftr-468	970	75	limits	limit	VERB
ftr-468	970	76	its	its	PRON
ftr-468	970	77	provisions	provision	NOUN
ftr-468	970	78	of	of	ADP
ftr-468	970	79	goods	good	NOUN
ftr-468	970	80	and	and	CCONJ
ftr-468	970	81	services	service	NOUN
ftr-468	970	82	to	to	ADP
ftr-468	970	83	its	its	PRON
ftr-468	970	84	single	single	ADJ
ftr-468	970	85	controlling	control	VERB
ftr-468	970	86	entity	entity	NOUN
ftr-468	970	87	and	and	CCONJ
ftr-468	970	88	its	its	PRON
ftr-468	970	89	sister	sister	NOUN
ftr-468	970	90	entities	entity	NOUN
ftr-468	970	91	.	.	PUNCT
ftr-468	971	1	121	121	NUM
ftr-468	971	2	the	the	DET
ftr-468	971	3	first	first	ADJ
ftr-468	971	4	determination	determination	NOUN
ftr-468	971	5	is	be	AUX
ftr-468	971	6	based	base	VERB
ftr-468	971	7	upon	upon	SCONJ
ftr-468	971	8	the	the	DET
ftr-468	971	9	conclusion	conclusion	NOUN
ftr-468	971	10	that	that	SCONJ
ftr-468	971	11	acting	act	VERB
ftr-468	971	12	as	as	ADP
ftr-468	971	13	a	a	DET
ftr-468	971	14	cost	cost	NOUN
ftr-468	971	15	or	or	CCONJ
ftr-468	971	16	below	below	ADP
ftr-468	971	17	cost	cost	NOUN
ftr-468	971	18	provider	provider	NOUN
ftr-468	971	19	of	of	ADP
ftr-468	971	20	goods	good	NOUN
ftr-468	971	21	and	and	CCONJ
ftr-468	971	22	services	service	NOUN
ftr-468	971	23	exclusively	exclusively	ADV
ftr-468	971	24	to	to	ADP
ftr-468	971	25	unrelated	unrelated	ADJ
ftr-468	971	26	tax	tax	NOUN
ftr-468	971	27	exempt	exempt	ADJ
ftr-468	971	28	organizations	organization	NOUN
ftr-468	971	29	is	be	AUX
ftr-468	971	30	not	not	PART
ftr-468	971	31	an	an	DET
ftr-468	971	32	"	"	PUNCT
ftr-468	971	33	exclusively	exclusively	ADV
ftr-468	971	34	"	"	PUNCT
ftr-468	971	35	charitable	charitable	ADJ
ftr-468	971	36	activity	activity	NOUN
ftr-468	971	37	,	,	PUNCT
ftr-468	971	38	even	even	ADV
ftr-468	971	39	though	though	SCONJ
ftr-468	971	40	the	the	DET
ftr-468	971	41	recipients	recipient	NOUN
ftr-468	971	42	need	need	VERB
ftr-468	971	43	the	the	DET
ftr-468	971	44	goods	good	NOUN
ftr-468	971	45	and	and	CCONJ
ftr-468	971	46	services	service	NOUN
ftr-468	971	47	and	and	CCONJ
ftr-468	971	48	could	could	AUX
ftr-468	971	49	provide	provide	VERB
ftr-468	971	50	the	the	DET
ftr-468	971	51	goods	good	NOUN
ftr-468	971	52	and	and	CCONJ
ftr-468	971	53	services	service	NOUN
ftr-468	971	54	in	in	ADP
ftr-468	971	55	-	-	PUNCT
ftr-468	971	56	house	house	NOUN
ftr-468	971	57	or	or	CCONJ
ftr-468	971	58	through	through	ADP
ftr-468	971	59	a	a	DET
ftr-468	971	60	wholly	wholly	ADV
ftr-468	971	61	owned	own	VERB
ftr-468	971	62	subsidiary	subsidiary	NOUN
ftr-468	971	63	without	without	ADP
ftr-468	971	64	jeopardizing	jeopardize	VERB
ftr-468	971	65	their	their	PRON
ftr-468	971	66	exempt	exempt	ADJ
ftr-468	971	67	status	status	NOUN
ftr-468	971	68	.	.	PUNCT
ftr-468	972	1	the	the	DET
ftr-468	972	2	second	second	ADJ
ftr-468	972	3	and	and	CCONJ
ftr-468	972	4	third	third	ADJ
ftr-468	972	5	determinations	determination	NOUN
ftr-468	972	6	are	be	AUX
ftr-468	972	7	based	base	VERB
ftr-468	972	8	upon	upon	SCONJ
ftr-468	972	9	the	the	DET
ftr-468	972	10	conclusions	conclusion	NOUN
ftr-468	972	11	that	that	PRON
ftr-468	972	12	a	a	DET
ftr-468	972	13	tax	tax	NOUN
ftr-468	972	14	exempt	exempt	ADJ
ftr-468	972	15	organization	organization	NOUN
ftr-468	972	16	's	's	PART
ftr-468	972	17	provision	provision	NOUN
ftr-468	972	18	of	of	ADP
ftr-468	972	19	cost	cost	NOUN
ftr-468	972	20	or	or	CCONJ
ftr-468	972	21	below	below	ADP
ftr-468	972	22	cost	cost	NOUN
ftr-468	972	23	goods	good	NOUN
ftr-468	972	24	and	and	CCONJ
ftr-468	972	25	services	service	NOUN
ftr-468	972	26	to	to	ADP
ftr-468	972	27	other	other	ADJ
ftr-468	972	28	exempt	exempt	ADJ
ftr-468	972	29	organizations	organization	NOUN
ftr-468	972	30	is	be	AUX
ftr-468	972	31	not	not	PART
ftr-468	972	32	substantially	substantially	ADV
ftr-468	972	33	related	relate	VERB
ftr-468	972	34	to	to	ADP
ftr-468	972	35	the	the	DET
ftr-468	972	36	accomplishment	accomplishment	NOUN
ftr-468	972	37	of	of	ADP
ftr-468	972	38	the	the	DET
ftr-468	972	39	service	service	NOUN
ftr-468	972	40	provider	provider	NOUN
ftr-468	972	41	's	's	PART
ftr-468	972	42	charitable	charitable	ADJ
ftr-468	972	43	goals	goal	NOUN
ftr-468	972	44	and	and	CCONJ
ftr-468	972	45	is	be	AUX
ftr-468	972	46	therefore	therefore	ADV
ftr-468	972	47	an	an	DET
ftr-468	972	48	unrelated	unrelated	ADJ
ftr-468	972	49	business	business	NOUN
ftr-468	972	50	activity	activity	NOUN
ftr-468	972	51	.	.	PUNCT
ftr-468	973	1	collectively	collectively	ADV
ftr-468	973	2	,	,	PUNCT
ftr-468	973	3	the	the	DET
ftr-468	973	4	service	service	NOUN
ftr-468	973	5	's	's	PART
ftr-468	973	6	integral	integral	ADJ
ftr-468	973	7	part	part	NOUN
ftr-468	973	8	doctrine	doctrine	NOUN
ftr-468	973	9	treats	treat	VERB
ftr-468	973	10	consolidation	consolidation	NOUN
ftr-468	973	11	entities	entity	NOUN
ftr-468	973	12	as	as	SCONJ
ftr-468	973	13	though	though	SCONJ
ftr-468	973	14	they	they	PRON
ftr-468	973	15	created	create	VERB
ftr-468	973	16	unfair	unfair	ADJ
ftr-468	973	17	competition	competition	NOUN
ftr-468	973	18	to	to	ADP
ftr-468	973	19	the	the	DET
ftr-468	973	20	same	same	ADJ
ftr-468	973	21	extent	extent	NOUN
ftr-468	973	22	as	as	ADP
ftr-468	973	23	feeder	feeder	NOUN
ftr-468	973	24	organizations	organization	NOUN
ftr-468	973	25	.	.	PUNCT
ftr-468	974	1	treating	treat	VERB
ftr-468	974	2	consolidation	consolidation	NOUN
ftr-468	974	3	entities	entity	NOUN
ftr-468	974	4	and	and	CCONJ
ftr-468	974	5	feeder	feeder	NOUN
ftr-468	974	6	organizations	organization	NOUN
ftr-468	974	7	as	as	SCONJ
ftr-468	974	8	though	though	SCONJ
ftr-468	974	9	they	they	PRON
ftr-468	974	10	created	create	VERB
ftr-468	974	11	the	the	DET
ftr-468	974	12	same	same	ADJ
ftr-468	974	13	effect	effect	NOUN
ftr-468	974	14	,	,	PUNCT
ftr-468	974	15	however	however	ADV
ftr-468	974	16	,	,	PUNCT
ftr-468	974	17	is	be	AUX
ftr-468	974	18	supported	support	VERB
ftr-468	974	19	neither	neither	CCONJ
ftr-468	974	20	by	by	ADP
ftr-468	974	21	statute	statute	NOUN
ftr-468	974	22	nor	nor	CCONJ
ftr-468	974	23	judicial	judicial	ADJ
ftr-468	974	24	opinion	opinion	NOUN
ftr-468	974	25	.	.	PUNCT
ftr-468	975	1	initially	initially	ADV
ftr-468	975	2	,	,	PUNCT
ftr-468	975	3	section	section	NOUN
ftr-468	975	4	502	502	NUM
ftr-468	975	5	is	be	AUX
ftr-468	975	6	not	not	PART
ftr-468	975	7	logically	logically	ADV
ftr-468	975	8	consistent	consistent	ADJ
ftr-468	975	9	with	with	ADP
ftr-468	975	10	118	118	NUM
ftr-468	975	11	.	.	NOUN
ftr-468	975	12	96	96	NUM
ftr-468	975	13	f.2d	f.2d	PUNCT
ftr-468	975	14	at	at	ADP
ftr-468	975	15	777	777	NUM
ftr-468	975	16	.	.	PUNCT
ftr-468	976	1	119	119	NUM
ftr-468	976	2	.	.	NUM
ftr-468	976	3	190	190	NUM
ftr-468	976	4	f.2d	f.2d	NOUN
ftr-468	976	5	at	at	ADP
ftr-468	976	6	120	120	NUM
ftr-468	976	7	.	.	PUNCT
ftr-468	977	1	120	120	NUM
ftr-468	977	2	.	.	PUNCT
ftr-468	978	1	see	see	VERB
ftr-468	978	2	supra	supra	PROPN
ftr-468	978	3	note	note	PROPN
ftr-468	978	4	18	18	NUM
ftr-468	978	5	(	(	PUNCT
ftr-468	978	6	referring	refer	VERB
ftr-468	978	7	to	to	ADP
ftr-468	978	8	the	the	DET
ftr-468	978	9	integral	integral	ADJ
ftr-468	978	10	part	part	NOUN
ftr-468	978	11	doctrine	doctrine	NOUN
ftr-468	978	12	)	)	PUNCT
ftr-468	978	13	.	.	PUNCT
ftr-468	979	1	[	[	X
ftr-468	979	2	val	val	NOUN
ftr-468	979	3	3:9	3:9	NUM
ftr-468	979	4	creating	create	VERB
ftr-468	979	5	complex	complex	ADJ
ftr-468	979	6	monsters	monster	NOUN
ftr-468	979	7	regulations	regulation	NOUN
ftr-468	979	8	section	section	VERB
ftr-468	979	9	1.502	1.502	NUM
ftr-468	979	10	-	-	SYM
ftr-468	979	11	1(b	1(b	NUM
ftr-468	979	12	)	)	PUNCT
ftr-468	979	13	.	.	PUNCT
ftr-468	980	1	section	section	NOUN
ftr-468	980	2	502	502	NUM
ftr-468	980	3	was	be	AUX
ftr-468	980	4	enacted	enact	VERB
ftr-468	980	5	to	to	PART
ftr-468	980	6	address	address	VERB
ftr-468	980	7	organizations	organization	NOUN
ftr-468	980	8	characterized	characterize	VERB
ftr-468	980	9	by	by	ADP
ftr-468	980	10	two	two	NUM
ftr-468	980	11	identifying	identify	VERB
ftr-468	980	12	factors	factor	NOUN
ftr-468	980	13	.	.	PUNCT
ftr-468	981	1	first	first	ADV
ftr-468	981	2	,	,	PUNCT
ftr-468	981	3	the	the	DET
ftr-468	981	4	organization	organization	NOUN
ftr-468	981	5	provides	provide	VERB
ftr-468	981	6	goods	good	NOUN
ftr-468	981	7	and	and	CCONJ
ftr-468	981	8	services	service	NOUN
ftr-468	981	9	to	to	ADP
ftr-468	981	10	any	any	DET
ftr-468	981	11	willing	willing	ADJ
ftr-468	981	12	and	and	CCONJ
ftr-468	981	13	able	able	ADJ
ftr-468	981	14	purchaser	purchaser	NOUN
ftr-468	981	15	,	,	PUNCT
ftr-468	981	16	and	and	CCONJ
ftr-468	981	17	only	only	ADV
ftr-468	981	18	to	to	ADP
ftr-468	981	19	willing	willing	ADJ
ftr-468	981	20	and	and	CCONJ
ftr-468	981	21	able	able	ADJ
ftr-468	981	22	purchasers.12	purchasers.12	NOUN
ftr-468	981	23	'	'	PUNCT
ftr-468	981	24	if	if	SCONJ
ftr-468	981	25	nothing	nothing	PRON
ftr-468	981	26	else	else	ADV
ftr-468	981	27	,	,	PUNCT
ftr-468	981	28	the	the	DET
ftr-468	981	29	desire	desire	NOUN
ftr-468	981	30	to	to	PART
ftr-468	981	31	sell	sell	VERB
ftr-468	981	32	to	to	ADP
ftr-468	981	33	any	any	DET
ftr-468	981	34	willing	willing	ADJ
ftr-468	981	35	and	and	CCONJ
ftr-468	981	36	able	able	ADJ
ftr-468	981	37	to	to	PART
ftr-468	981	38	pay	pay	VERB
ftr-468	981	39	customer	customer	NOUN
ftr-468	981	40	most	most	ADV
ftr-468	981	41	characterizes	characterize	VERB
ftr-468	981	42	encroachment	encroachment	NOUN
ftr-468	981	43	upon	upon	SCONJ
ftr-468	981	44	the	the	DET
ftr-468	981	45	taxable	taxable	ADJ
ftr-468	981	46	economy	economy	NOUN
ftr-468	981	47	.	.	PUNCT
ftr-468	982	1	second	second	ADV
ftr-468	982	2	,	,	PUNCT
ftr-468	982	3	the	the	DET
ftr-468	982	4	excess	excess	ADJ
ftr-468	982	5	revenues	revenue	NOUN
ftr-468	982	6	realized	realize	VERB
ftr-468	982	7	by	by	ADP
ftr-468	982	8	the	the	DET
ftr-468	982	9	organization	organization	NOUN
ftr-468	982	10	are	be	AUX
ftr-468	982	11	used	use	VERB
ftr-468	982	12	exclusively	exclusively	ADV
ftr-468	982	13	to	to	PART
ftr-468	982	14	fund	fund	VERB
ftr-468	982	15	admittedly	admittedly	ADV
ftr-468	982	16	charitable	charitable	ADJ
ftr-468	982	17	organizations	organization	NOUN
ftr-468	982	18	.	.	PUNCT
ftr-468	982	19	'	'	PUNCT
ftr-468	983	1	-	-	PUNCT
ftr-468	983	2	"	"	PUNCT
ftr-468	983	3	the	the	DET
ftr-468	983	4	service	service	NOUN
ftr-468	983	5	's	's	PART
ftr-468	983	6	integral	integral	ADJ
ftr-468	983	7	part	part	NOUN
ftr-468	983	8	doctrine	doctrine	NOUN
ftr-468	983	9	deals	deal	NOUN
ftr-468	983	10	with	with	ADP
ftr-468	983	11	consolidation	consolidation	NOUN
ftr-468	983	12	entities	entity	NOUN
ftr-468	983	13	that	that	PRON
ftr-468	983	14	provide	provide	VERB
ftr-468	983	15	goods	good	NOUN
ftr-468	983	16	and	and	CCONJ
ftr-468	983	17	services	service	NOUN
ftr-468	983	18	solely	solely	ADV
ftr-468	983	19	to	to	PART
ftr-468	983	20	exempt	exempt	VERB
ftr-468	983	21	organizations	organization	NOUN
ftr-468	983	22	,	,	PUNCT
ftr-468	983	23	not	not	PART
ftr-468	983	24	to	to	ADP
ftr-468	983	25	any	any	DET
ftr-468	983	26	willing	willing	ADJ
ftr-468	983	27	and	and	CCONJ
ftr-468	983	28	able	able	ADJ
ftr-468	983	29	to	to	PART
ftr-468	983	30	pay	pay	VERB
ftr-468	983	31	customer	customer	NOUN
ftr-468	983	32	.	.	PUNCT
ftr-468	984	1	that	that	DET
ftr-468	984	2	limitation	limitation	NOUN
ftr-468	984	3	,	,	PUNCT
ftr-468	984	4	too	too	ADV
ftr-468	984	5	,	,	PUNCT
ftr-468	984	6	eliminates	eliminate	VERB
ftr-468	984	7	the	the	DET
ftr-468	984	8	second	second	ADJ
ftr-468	984	9	factor	factor	NOUN
ftr-468	984	10	which	which	PRON
ftr-468	984	11	would	would	AUX
ftr-468	984	12	make	make	VERB
ftr-468	984	13	consolidation	consolidation	NOUN
ftr-468	984	14	entities	entity	NOUN
ftr-468	984	15	functionally	functionally	ADV
ftr-468	984	16	identical	identical	ADJ
ftr-468	984	17	to	to	ADP
ftr-468	984	18	feeder	feeder	NOUN
ftr-468	984	19	organizations	organization	NOUN
ftr-468	984	20	.	.	PUNCT
ftr-468	985	1	by	by	ADP
ftr-468	985	2	limiting	limit	VERB
ftr-468	985	3	itself	itself	PRON
ftr-468	985	4	to	to	PART
ftr-468	985	5	tax	tax	VERB
ftr-468	985	6	exempt	exempt	ADJ
ftr-468	985	7	entities	entity	NOUN
ftr-468	985	8	,	,	PUNCT
ftr-468	985	9	the	the	DET
ftr-468	985	10	consolidation	consolidation	NOUN
ftr-468	985	11	entity	entity	NOUN
ftr-468	985	12	can	can	AUX
ftr-468	985	13	not	not	PART
ftr-468	985	14	expect	expect	VERB
ftr-468	985	15	or	or	CCONJ
ftr-468	985	16	desire	desire	VERB
ftr-468	985	17	to	to	PART
ftr-468	985	18	fund	fund	VERB
ftr-468	985	19	the	the	DET
ftr-468	985	20	admittedly	admittedly	ADV
ftr-468	985	21	charitable	charitable	ADJ
ftr-468	985	22	endeavors	endeavor	NOUN
ftr-468	985	23	of	of	ADP
ftr-468	985	24	the	the	DET
ftr-468	985	25	other	other	ADJ
ftr-468	985	26	organizations	organization	NOUN
ftr-468	985	27	,	,	PUNCT
ftr-468	985	28	except	except	SCONJ
ftr-468	985	29	to	to	ADP
ftr-468	985	30	the	the	DET
ftr-468	985	31	extent	extent	NOUN
ftr-468	985	32	the	the	DET
ftr-468	985	33	consolidation	consolidation	NOUN
ftr-468	985	34	entity	entity	NOUN
ftr-468	985	35	allows	allow	VERB
ftr-468	985	36	the	the	DET
ftr-468	985	37	exempt	exempt	ADJ
ftr-468	985	38	organizations	organization	NOUN
ftr-468	985	39	to	to	PART
ftr-468	985	40	save	save	VERB
ftr-468	985	41	funds	fund	NOUN
ftr-468	985	42	they	they	PRON
ftr-468	985	43	have	have	AUX
ftr-468	985	44	raised	raise	VERB
ftr-468	985	45	from	from	ADP
ftr-468	985	46	other	other	ADJ
ftr-468	985	47	sources	source	NOUN
ftr-468	985	48	.	.	PUNCT
ftr-468	986	1	thus	thus	ADV
ftr-468	986	2	,	,	PUNCT
ftr-468	986	3	section	section	NOUN
ftr-468	986	4	502	502	NUM
ftr-468	986	5	of	of	ADP
ftr-468	986	6	the	the	DET
ftr-468	986	7	code	code	NOUN
ftr-468	986	8	and	and	CCONJ
ftr-468	986	9	regulations	regulation	NOUN
ftr-468	986	10	section	section	NOUN
ftr-468	986	11	1.502	1.502	NUM
ftr-468	986	12	-	-	SYM
ftr-468	986	13	1(b	1(b	NUM
ftr-468	986	14	)	)	PUNCT
ftr-468	986	15	are	be	AUX
ftr-468	986	16	not	not	PART
ftr-468	986	17	logically	logically	ADV
ftr-468	986	18	related	relate	VERB
ftr-468	986	19	.	.	PUNCT
ftr-468	987	1	the	the	DET
ftr-468	987	2	apparent	apparent	ADJ
ftr-468	987	3	inconsistency	inconsistency	NOUN
ftr-468	987	4	between	between	ADP
ftr-468	987	5	the	the	DET
ftr-468	987	6	statute	statute	NOUN
ftr-468	987	7	and	and	CCONJ
ftr-468	987	8	regulation	regulation	NOUN
ftr-468	987	9	is	be	AUX
ftr-468	987	10	the	the	DET
ftr-468	987	11	reason	reason	NOUN
ftr-468	987	12	why	why	SCONJ
ftr-468	987	13	the	the	DET
ftr-468	987	14	regulation	regulation	NOUN
ftr-468	987	15	has	have	AUX
ftr-468	987	16	been	be	AUX
ftr-468	987	17	so	so	ADV
ftr-468	987	18	forcefully	forcefully	ADV
ftr-468	987	19	criticized	criticize	VERB
ftr-468	987	20	by	by	ADP
ftr-468	987	21	courts	court	NOUN
ftr-468	987	22	which	which	PRON
ftr-468	987	23	have	have	AUX
ftr-468	987	24	explicitly	explicitly	ADV
ftr-468	987	25	addressed	address	VERB
ftr-468	987	26	the	the	DET
ftr-468	987	27	regulation	regulation	NOUN
ftr-468	987	28	.	.	PUNCT
ftr-468	988	1	in	in	ADP
ftr-468	988	2	united	united	PROPN
ftr-468	988	3	hospital	hospital	PROPN
ftr-468	988	4	services	services	PROPN
ftr-468	988	5	v	v	ADP
ftr-468	988	6	united	united	PROPN
ftr-468	988	7	states,"2	states,"2	PROPN
ftr-468	988	8	for	for	ADP
ftr-468	988	9	example	example	NOUN
ftr-468	988	10	,	,	PUNCT
ftr-468	988	11	the	the	DET
ftr-468	988	12	court	court	NOUN
ftr-468	988	13	was	be	AUX
ftr-468	988	14	so	so	ADV
ftr-468	988	15	baffled	baffled	ADJ
ftr-468	988	16	by	by	ADP
ftr-468	988	17	the	the	DET
ftr-468	988	18	inconsistency	inconsistency	NOUN
ftr-468	988	19	that	that	SCONJ
ftr-468	988	20	it	it	PRON
ftr-468	988	21	incredulously	incredulously	ADV
ftr-468	988	22	asked	ask	VERB
ftr-468	988	23	:	:	PUNCT
ftr-468	988	24	what	what	PRON
ftr-468	988	25	does	do	AUX
ftr-468	988	26	[	[	X
ftr-468	988	27	irc	irc	PROPN
ftr-468	988	28	§	§	PROPN
ftr-468	988	29	502	502	NUM
ftr-468	988	30	]	]	PUNCT
ftr-468	988	31	have	have	VERB
ftr-468	988	32	to	to	PART
ftr-468	988	33	do	do	VERB
ftr-468	988	34	with	with	ADP
ftr-468	988	35	two	two	NUM
ftr-468	988	36	or	or	CCONJ
ftr-468	988	37	more	more	ADJ
ftr-468	988	38	[	[	X
ftr-468	988	39	exempt	exempt	ADJ
ftr-468	988	40	]	]	PUNCT
ftr-468	988	41	organizations	organization	NOUN
ftr-468	988	42	setting	set	VERB
ftr-468	988	43	up	up	ADP
ftr-468	988	44	a	a	DET
ftr-468	988	45	not	not	PART
ftr-468	988	46	-	-	PUNCT
ftr-468	988	47	for	for	ADP
ftr-468	988	48	-	-	PUNCT
ftr-468	988	49	profit	profit	NOUN
ftr-468	988	50	corporation	corporation	NOUN
ftr-468	988	51	,	,	PUNCT
ftr-468	988	52	wholly	wholly	ADV
ftr-468	988	53	controlled	control	VERB
ftr-468	988	54	by	by	ADP
ftr-468	988	55	them	they	PRON
ftr-468	988	56	and	and	CCONJ
ftr-468	988	57	not	not	PART
ftr-468	988	58	serving	serve	VERB
ftr-468	988	59	the	the	DET
ftr-468	988	60	public	public	NOUN
ftr-468	988	61	,	,	PUNCT
ftr-468	988	62	in	in	ADP
ftr-468	988	63	order	order	NOUN
ftr-468	988	64	to	to	PART
ftr-468	988	65	effect	effect	VERB
ftr-468	988	66	the	the	DET
ftr-468	988	67	economies	economy	NOUN
ftr-468	988	68	in	in	ADP
ftr-468	988	69	their	their	PRON
ftr-468	988	70	own	own	ADJ
ftr-468	988	71	charitable	charitable	ADJ
ftr-468	988	72	operations	operation	NOUN
ftr-468	988	73	?	?	PUNCT
ftr-468	988	74	'	'	PUNCT
ftr-468	989	1	24	24	NUM
ftr-468	989	2	an	an	DET
ftr-468	989	3	even	even	ADV
ftr-468	989	4	more	more	ADV
ftr-468	989	5	effective	effective	ADJ
ftr-468	989	6	indictment	indictment	NOUN
ftr-468	989	7	is	be	AUX
ftr-468	989	8	contained	contain	VERB
ftr-468	989	9	in	in	ADP
ftr-468	989	10	associated	associated	ADJ
ftr-468	989	11	hospital	hospital	NOUN
ftr-468	989	12	services	services	PROPN
ftr-468	989	13	,	,	PUNCT
ftr-468	989	14	inc	inc	PROPN
ftr-468	989	15	.	.	PROPN
ftr-468	990	1	v.	v.	ADP
ftr-468	990	2	conunissionerl	conunissionerl	PROPN
ftr-468	990	3	'	'	PUNCT
ftr-468	990	4	where	where	SCONJ
ftr-468	990	5	the	the	DET
ftr-468	990	6	tax	tax	NOUN
ftr-468	990	7	court	court	NOUN
ftr-468	990	8	stated	state	VERB
ftr-468	990	9	:	:	PUNCT
ftr-468	990	10	unlike	unlike	ADP
ftr-468	990	11	the	the	DET
ftr-468	990	12	abuse	abuse	NOUN
ftr-468	990	13	situations	situation	NOUN
ftr-468	990	14	like	like	ADP
ftr-468	990	15	mueller	mueller	PROPN
ftr-468	990	16	,	,	PUNCT
ftr-468	990	17	which	which	PRON
ftr-468	990	18	sections	section	VERB
ftr-468	990	19	502	502	NUM
ftr-468	990	20	and	and	CCONJ
ftr-468	990	21	511	511	NUM
ftr-468	990	22	were	be	AUX
ftr-468	990	23	clearly	clearly	ADV
ftr-468	990	24	meant	mean	VERB
ftr-468	990	25	to	to	PART
ftr-468	990	26	foreclose	foreclose	VERB
ftr-468	990	27	,	,	PUNCT
ftr-468	990	28	we	we	PRON
ftr-468	990	29	are	be	AUX
ftr-468	990	30	here	here	ADV
ftr-468	990	31	dealing	deal	VERB
ftr-468	990	32	with	with	ADP
ftr-468	990	33	a	a	DET
ftr-468	990	34	closed	closed	ADJ
ftr-468	990	35	circle	circle	NOUN
ftr-468	990	36	.	.	PUNCT
ftr-468	991	1	the	the	DET
ftr-468	991	2	"	"	PUNCT
ftr-468	991	3	profit	profit	NOUN
ftr-468	991	4	"	"	PUNCT
ftr-468	991	5	does	do	AUX
ftr-468	991	6	not	not	PART
ftr-468	991	7	derive	derive	VERB
ftr-468	991	8	from	from	ADP
ftr-468	991	9	outside	outside	ADJ
ftr-468	991	10	sources	source	NOUN
ftr-468	991	11	and	and	CCONJ
ftr-468	991	12	flow	flow	VERB
ftr-468	991	13	to	to	ADP
ftr-468	991	14	the	the	DET
ftr-468	991	15	exempt	exempt	ADJ
ftr-468	991	16	organizations	organization	NOUN
ftr-468	991	17	,	,	PUNCT
ftr-468	991	18	as	as	ADP
ftr-468	991	19	in	in	ADP
ftr-468	991	20	the	the	DET
ftr-468	991	21	mueller	mueller	PROPN
ftr-468	991	22	line	line	NOUN
ftr-468	991	23	of	of	ADP
ftr-468	991	24	cases	case	NOUN
ftr-468	991	25	.	.	PUNCT
ftr-468	992	1	nor	nor	CCONJ
ftr-468	992	2	does	do	AUX
ftr-468	992	3	it	it	PRON
ftr-468	992	4	flow	flow	VERB
ftr-468	992	5	from	from	ADP
ftr-468	992	6	vendors	vendor	NOUN
ftr-468	992	7	to	to	ADP
ftr-468	992	8	121	121	NUM
ftr-468	992	9	.	.	PUNCT
ftr-468	993	1	see	see	VERB
ftr-468	993	2	united	united	PROPN
ftr-468	993	3	states	states	PROPN
ftr-468	993	4	v.	v.	ADP
ftr-468	993	5	community	community	NOUN
ftr-468	993	6	sets	set	NOUN
ftr-468	993	7	..	..	PUNCT
ftr-468	993	8	189	189	NUM
ftr-468	993	9	f.2d	f.2d	ADP
ftr-468	993	10	421	421	NUM
ftr-468	993	11	,	,	PUNCT
ftr-468	993	12	424	424	NUM
ftr-468	993	13	(	(	PUNCT
ftr-468	993	14	4th	4th	ADJ
ftr-468	993	15	cir	cir	NOUN
ftr-468	993	16	.	.	PUNCT
ftr-468	993	17	1951	1951	NUM
ftr-468	993	18	)	)	PUNCT
ftr-468	993	19	(	(	PUNCT
ftr-468	993	20	"	"	PUNCT
ftr-468	993	21	taxpayer	taxpayer	NOUN
ftr-468	993	22	was	be	AUX
ftr-468	993	23	,	,	PUNCT
ftr-468	993	24	in	in	ADP
ftr-468	993	25	effect	effect	NOUN
ftr-468	993	26	,	,	PUNCT
ftr-468	993	27	organized	organize	VERB
ftr-468	993	28	and	and	CCONJ
ftr-468	993	29	operated	operate	VERB
ftr-468	993	30	for	for	ADP
ftr-468	993	31	two	two	NUM
ftr-468	993	32	purposes	purpose	NOUN
ftr-468	993	33	:	:	PUNCT
ftr-468	993	34	(	(	PUNCT
ftr-468	993	35	1	1	X
ftr-468	993	36	)	)	PUNCT
ftr-468	993	37	to	to	PART
ftr-468	993	38	engage	engage	VERB
ftr-468	993	39	in	in	ADP
ftr-468	993	40	commercial	commercial	ADJ
ftr-468	993	41	business	business	NOUN
ftr-468	993	42	,	,	PUNCT
ftr-468	993	43	for	for	ADP
ftr-468	993	44	profit	profit	NOUN
ftr-468	993	45	,	,	PUNCT
ftr-468	993	46	and	and	CCONJ
ftr-468	993	47	(	(	PUNCT
ftr-468	993	48	2	2	X
ftr-468	993	49	)	)	PUNCT
ftr-468	993	50	to	to	PART
ftr-468	993	51	turn	turn	VERB
ftr-468	993	52	over	over	ADP
ftr-468	993	53	the	the	DET
ftr-468	993	54	profits	profit	NOUN
ftr-468	993	55	realized	realize	VERB
ftr-468	993	56	from	from	ADP
ftr-468	993	57	its	its	PRON
ftr-468	993	58	commercial	commercial	ADJ
ftr-468	993	59	activities	activity	NOUN
ftr-468	993	60	to	to	ADP
ftr-468	993	61	charitable	charitable	ADJ
ftr-468	993	62	organizations	organization	NOUN
ftr-468	993	63	.	.	PUNCT
ftr-468	994	1	"	"	PUNCT
ftr-468	994	2	)	)	PUNCT
ftr-468	994	3	,	,	PUNCT
ftr-468	994	4	cert	cert	PROPN
ftr-468	994	5	.	.	PUNCT
ftr-468	995	1	denied	deny	VERB
ftr-468	995	2	,	,	PUNCT
ftr-468	995	3	342	342	NUM
ftr-468	995	4	u.s	u.s	PROPN
ftr-468	995	5	.	.	PROPN
ftr-468	995	6	932	932	NUM
ftr-468	995	7	(	(	PUNCT
ftr-468	995	8	1952	1952	NUM
ftr-468	995	9	)	)	PUNCT
ftr-468	995	10	.	.	PUNCT
ftr-468	996	1	reh'g	reh'g	NOUN
ftr-468	996	2	denied	deny	VERB
ftr-468	996	3	,	,	PUNCT
ftr-468	997	1	343	343	NUM
ftr-468	997	2	u.s	u.s	PROPN
ftr-468	997	3	.	.	PROPN
ftr-468	997	4	911	911	NUM
ftr-468	997	5	(	(	PUNCT
ftr-468	997	6	1952	1952	NUM
ftr-468	997	7	)	)	PUNCT
ftr-468	997	8	.	.	PUNCT
ftr-468	998	1	122	122	NUM
ftr-468	998	2	.	.	PUNCT
ftr-468	999	1	i	i	PRON
ftr-468	999	2	d.	d.	PROPN
ftr-468	999	3	123	123	NUM
ftr-468	999	4	.	.	PUNCT
ftr-468	1000	1	384	384	NUM
ftr-468	1000	2	f.	f.	PROPN
ftr-468	1000	3	supp	supp	PROPN
ftr-468	1000	4	.	.	PUNCT
ftr-468	1001	1	776	776	NUM
ftr-468	1001	2	(	(	PUNCT
ftr-468	1001	3	s.d	s.d	PROPN
ftr-468	1001	4	.	.	PROPN
ftr-468	1001	5	ind	ind	PROPN
ftr-468	1001	6	.	.	PUNCT
ftr-468	1001	7	1974	1974	NUM
ftr-468	1001	8	)	)	PUNCT
ftr-468	1001	9	.	.	PUNCT
ftr-468	1002	1	124	124	NUM
ftr-468	1002	2	.	.	PUNCT
ftr-468	1003	1	i	i	PRON
ftr-468	1003	2	d.	d.	PROPN
ftr-468	1003	3	at	at	ADP
ftr-468	1003	4	782	782	NUM
ftr-468	1003	5	.	.	PUNCT
ftr-468	1004	1	125	125	NUM
ftr-468	1004	2	.	.	PUNCT
ftr-468	1004	3	74	74	NUM
ftr-468	1004	4	t.c	t.c	PROPN
ftr-468	1004	5	.	.	PROPN
ftr-468	1004	6	213	213	NUM
ftr-468	1004	7	(	(	PUNCT
ftr-468	1004	8	1980	1980	NUM
ftr-468	1004	9	)	)	PUNCT
ftr-468	1004	10	.	.	PUNCT
ftr-468	1005	1	19971	19971	NUM
ftr-468	1005	2	florida	florida	PROPN
ftr-468	1005	3	tax	tax	NOUN
ftr-468	1005	4	review	review	NOUN
ftr-468	1005	5	potentially	potentially	ADV
ftr-468	1005	6	nonexempt	nonexempt	ADJ
ftr-468	1005	7	destinations	destination	NOUN
ftr-468	1005	8	,	,	PUNCT
ftr-468	1005	9	as	as	ADP
ftr-468	1005	10	in	in	ADP
ftr-468	1005	11	b.s	b.s	PROPN
ftr-468	1005	12	.	.	PUNCT
ftr-468	1005	13	w.	w.	PROPN
ftr-468	1005	14	group	group	PROPN
ftr-468	1005	15	inc	inc	PROPN
ftr-468	1005	16	.	.	PROPN
ftr-468	1005	17	v.	v.	PROPN
ftr-468	1005	18	commissioner	commissioner	PROPN
ftr-468	1005	19	...	...	PUNCT
ftr-468	1005	20	and	and	CCONJ
ftr-468	1005	21	federation	federation	NOUN
ftr-468	1005	22	pharmacy	pharmacy	PROPN
ftr-468	1005	23	service	service	PROPN
ftr-468	1005	24	,	,	PUNCT
ftr-468	1005	25	inc	inc	PROPN
ftr-468	1005	26	.	.	PROPN
ftr-468	1006	1	v.	v.	PROPN
ftr-468	1006	2	commissioner	commissioner	PROPN
ftr-468	1006	3	.	.	PUNCT
ftr-468	1007	1	we	we	PRON
ftr-468	1007	2	would	would	AUX
ftr-468	1007	3	therefore	therefore	ADV
ftr-468	1007	4	question	question	VERB
ftr-468	1007	5	whether	whether	SCONJ
ftr-468	1007	6	the	the	DET
ftr-468	1007	7	profit	profit	NOUN
ftr-468	1007	8	,	,	PUNCT
ftr-468	1007	9	if	if	SCONJ
ftr-468	1007	10	any	any	PRON
ftr-468	1007	11	,	,	PUNCT
ftr-468	1007	12	derived	derive	VERB
ftr-468	1007	13	by	by	ADP
ftr-468	1007	14	petitioner	petitioner	NOUN
ftr-468	1007	15	was	be	AUX
ftr-468	1007	16	any	any	ADV
ftr-468	1007	17	different	different	ADJ
ftr-468	1007	18	from	from	ADP
ftr-468	1007	19	the	the	DET
ftr-468	1007	20	profit	profit	NOUN
ftr-468	1007	21	between	between	ADP
ftr-468	1007	22	an	an	DET
ftr-468	1007	23	exempt	exempt	ADJ
ftr-468	1007	24	parent	parent	NOUN
ftr-468	1007	25	and	and	CCONJ
ftr-468	1007	26	its	its	PRON
ftr-468	1007	27	wholly	wholly	ADV
ftr-468	1007	28	-	-	PUNCT
ftr-468	1007	29	owned	own	VERB
ftr-468	1007	30	subsidiary	subsidiary	NOUN
ftr-468	1007	31	...	...	PUNCT
ftr-468	1007	32	126	126	NUM
ftr-468	1007	33	associated	associated	ADJ
ftr-468	1007	34	hospital	hospital	NOUN
ftr-468	1007	35	services	services	PROPN
ftr-468	1007	36	,	,	PUNCT
ftr-468	1007	37	inc	inc	PROPN
ftr-468	1007	38	.	.	PROPN
ftr-468	1007	39	,	,	PUNCT
ftr-468	1007	40	is	be	AUX
ftr-468	1007	41	worth	worth	ADJ
ftr-468	1007	42	reviewing	review	VERB
ftr-468	1007	43	in	in	ADP
ftr-468	1007	44	detail	detail	NOUN
ftr-468	1007	45	because	because	SCONJ
ftr-468	1007	46	it	it	PRON
ftr-468	1007	47	provides	provide	VERB
ftr-468	1007	48	a	a	DET
ftr-468	1007	49	useful	useful	ADJ
ftr-468	1007	50	case	case	NOUN
ftr-468	1007	51	study	study	NOUN
ftr-468	1007	52	of	of	ADP
ftr-468	1007	53	the	the	DET
ftr-468	1007	54	issues	issue	NOUN
ftr-468	1007	55	raised	raise	VERB
ftr-468	1007	56	by	by	ADP
ftr-468	1007	57	regulations	regulation	NOUN
ftr-468	1007	58	section	section	NOUN
ftr-468	1007	59	1.502	1.502	NUM
ftr-468	1007	60	-	-	SYM
ftr-468	1007	61	1(b	1(b	NUM
ftr-468	1007	62	)	)	PUNCT
ftr-468	1007	63	and	and	CCONJ
ftr-468	1007	64	the	the	DET
ftr-468	1007	65	joint	joint	ADJ
ftr-468	1007	66	operating	operating	NOUN
ftr-468	1007	67	agreement	agreement	NOUN
ftr-468	1007	68	requirement	requirement	NOUN
ftr-468	1007	69	.	.	PUNCT
ftr-468	1008	1	in	in	ADP
ftr-468	1008	2	that	that	DET
ftr-468	1008	3	case	case	NOUN
ftr-468	1008	4	,	,	PUNCT
ftr-468	1008	5	four	four	NUM
ftr-468	1008	6	501(c)(3	501(c)(3	NOUN
ftr-468	1008	7	)	)	PUNCT
ftr-468	1008	8	hospitals	hospital	NOUN
ftr-468	1008	9	and	and	CCONJ
ftr-468	1008	10	two	two	NUM
ftr-468	1008	11	county	county	NOUN
ftr-468	1008	12	-	-	PUNCT
ftr-468	1008	13	owned	own	VERB
ftr-468	1008	14	hospitals	hospital	NOUN
ftr-468	1008	15	created	create	VERB
ftr-468	1008	16	associated	associated	ADJ
ftr-468	1008	17	hospital	hospital	NOUN
ftr-468	1008	18	service	service	PROPN
ftr-468	1008	19	,	,	PUNCT
ftr-468	1008	20	inc	inc	PROPN
ftr-468	1008	21	.	.	PROPN
ftr-468	1009	1	(	(	PUNCT
ftr-468	1009	2	"	"	PUNCT
ftr-468	1009	3	associated	associate	VERB
ftr-468	1009	4	"	"	PUNCT
ftr-468	1009	5	)	)	PUNCT
ftr-468	1009	6	.	.	PUNCT
ftr-468	1010	1	2	2	NUM
ftr-468	1010	2	7	7	NUM
ftr-468	1010	3	associated	associate	VERB
ftr-468	1010	4	's	's	PART
ftr-468	1010	5	sole	sole	ADJ
ftr-468	1010	6	purpose	purpose	NOUN
ftr-468	1010	7	was	be	AUX
ftr-468	1010	8	to	to	PART
ftr-468	1010	9	provide	provide	VERB
ftr-468	1010	10	bacteria	bacteria	NOUN
ftr-468	1010	11	free	free	ADJ
ftr-468	1010	12	laundry	laundry	NOUN
ftr-468	1010	13	service	service	NOUN
ftr-468	1010	14	exclusively	exclusively	ADV
ftr-468	1010	15	to	to	ADP
ftr-468	1010	16	the	the	DET
ftr-468	1010	17	six	six	NUM
ftr-468	1010	18	hospitals	hospital	NOUN
ftr-468	1010	19	.	.	PUNCT
ftr-468	1011	1	although	although	SCONJ
ftr-468	1011	2	taxable	taxable	ADJ
ftr-468	1011	3	entities	entity	NOUN
ftr-468	1011	4	provided	provide	VERB
ftr-468	1011	5	normal	normal	ADJ
ftr-468	1011	6	laundry	laundry	NOUN
ftr-468	1011	7	services	service	NOUN
ftr-468	1011	8	in	in	ADP
ftr-468	1011	9	the	the	DET
ftr-468	1011	10	locale	locale	NOUN
ftr-468	1011	11	in	in	ADP
ftr-468	1011	12	which	which	PRON
ftr-468	1011	13	the	the	DET
ftr-468	1011	14	hospitals	hospital	NOUN
ftr-468	1011	15	operated	operate	VERB
ftr-468	1011	16	,	,	PUNCT
ftr-468	1011	17	they	they	PRON
ftr-468	1011	18	did	do	AUX
ftr-468	1011	19	not	not	PART
ftr-468	1011	20	provide	provide	VERB
ftr-468	1011	21	the	the	DET
ftr-468	1011	22	specialized	specialized	ADJ
ftr-468	1011	23	laundry	laundry	NOUN
ftr-468	1011	24	services	service	NOUN
ftr-468	1011	25	needed	need	VERB
ftr-468	1011	26	by	by	ADP
ftr-468	1011	27	the	the	DET
ftr-468	1011	28	hospitals	hospital	NOUN
ftr-468	1011	29	.	.	PUNCT
ftr-468	1012	1	2	2	NUM
ftr-468	1012	2	nevertheless	nevertheless	ADV
ftr-468	1012	3	,	,	PUNCT
ftr-468	1012	4	the	the	DET
ftr-468	1012	5	service	service	NOUN
ftr-468	1012	6	denied	deny	VERB
ftr-468	1012	7	associated	associated	ADJ
ftr-468	1012	8	hospital	hospital	NOUN
ftr-468	1012	9	's	's	PART
ftr-468	1012	10	application	application	NOUN
ftr-468	1012	11	for	for	ADP
ftr-468	1012	12	tax	tax	NOUN
ftr-468	1012	13	exempt	exempt	ADJ
ftr-468	1012	14	status	status	NOUN
ftr-468	1012	15	because	because	SCONJ
ftr-468	1012	16	,	,	PUNCT
ftr-468	1012	17	in	in	ADP
ftr-468	1012	18	its	its	PRON
ftr-468	1012	19	view	view	NOUN
ftr-468	1012	20	,	,	PUNCT
ftr-468	1012	21	associated	associate	VERB
ftr-468	1012	22	was	be	AUX
ftr-468	1012	23	a	a	DET
ftr-468	1012	24	feeder	feeder	NOUN
ftr-468	1012	25	organization	organization	NOUN
ftr-468	1012	26	described	describe	VERB
ftr-468	1012	27	in	in	ADP
ftr-468	1012	28	section	section	NOUN
ftr-468	1012	29	502	502	NUM
ftr-468	1012	30	and	and	CCONJ
ftr-468	1012	31	also	also	ADV
ftr-468	1012	32	failed	fail	VERB
ftr-468	1012	33	to	to	PART
ftr-468	1012	34	meet	meet	VERB
ftr-468	1012	35	the	the	DET
ftr-468	1012	36	qualification	qualification	NOUN
ftr-468	1012	37	provisions	provision	NOUN
ftr-468	1012	38	of	of	ADP
ftr-468	1012	39	section	section	NOUN
ftr-468	1012	40	501(e	501(e	PROPN
ftr-468	1012	41	)	)	PUNCT
ftr-468	1012	42	.	.	PUNCT
ftr-468	1013	1	129	129	NUM
ftr-468	1013	2	section	section	NOUN
ftr-468	1013	3	501(e	501(e	PROPN
ftr-468	1013	4	)	)	PUNCT
ftr-468	1013	5	is	be	AUX
ftr-468	1013	6	one	one	NUM
ftr-468	1013	7	of	of	ADP
ftr-468	1013	8	the	the	DET
ftr-468	1013	9	congressional	congressional	ADJ
ftr-468	1013	10	provisions	provision	NOUN
ftr-468	1013	11	mentioned	mention	VERB
ftr-468	1013	12	earlier	early	ADV
ftr-468	1013	13	which	which	PRON
ftr-468	1013	14	recognize	recognize	VERB
ftr-468	1013	15	the	the	DET
ftr-468	1013	16	consolidation	consolidation	NOUN
ftr-468	1013	17	concept	concept	NOUN
ftr-468	1013	18	as	as	ADP
ftr-468	1013	19	a	a	DET
ftr-468	1013	20	basis	basis	NOUN
ftr-468	1013	21	of	of	ADP
ftr-468	1013	22	tax	tax	NOUN
ftr-468	1013	23	exemption.13	exemption.13	PROPN
ftr-468	1013	24	°	°	ADP
ftr-468	1014	1	the	the	DET
ftr-468	1014	2	provision	provision	NOUN
ftr-468	1014	3	grants	grant	VERB
ftr-468	1014	4	tax	tax	NOUN
ftr-468	1014	5	exempt	exempt	ADJ
ftr-468	1014	6	status	status	NOUN
ftr-468	1014	7	to	to	ADP
ftr-468	1014	8	organizations	organization	NOUN
ftr-468	1014	9	which	which	PRON
ftr-468	1014	10	provide	provide	VERB
ftr-468	1014	11	statutorily	statutorily	ADV
ftr-468	1014	12	identified	identify	VERB
ftr-468	1014	13	services	service	NOUN
ftr-468	1014	14	exclusively	exclusively	ADV
ftr-468	1014	15	to	to	ADP
ftr-468	1014	16	hospitals	hospital	NOUN
ftr-468	1014	17	.	.	PUNCT
ftr-468	1015	1	laundry	laundry	ADJ
ftr-468	1015	2	service	service	NOUN
ftr-468	1015	3	,	,	PUNCT
ftr-468	1015	4	however	however	ADV
ftr-468	1015	5	,	,	PUNCT
ftr-468	1015	6	is	be	AUX
ftr-468	1015	7	not	not	PART
ftr-468	1015	8	one	one	NUM
ftr-468	1015	9	of	of	ADP
ftr-468	1015	10	the	the	DET
ftr-468	1015	11	identified	identify	VERB
ftr-468	1015	12	categories	category	NOUN
ftr-468	1015	13	.	.	PUNCT
ftr-468	1015	14	'	'	PUNCT
ftr-468	1016	1	the	the	DET
ftr-468	1016	2	service	service	NOUN
ftr-468	1016	3	therefore	therefore	ADV
ftr-468	1016	4	concluded	conclude	VERB
ftr-468	1016	5	that	that	SCONJ
ftr-468	1016	6	associated	associated	PROPN
ftr-468	1016	7	did	do	AUX
ftr-468	1016	8	not	not	PART
ftr-468	1016	9	qualify	qualify	VERB
ftr-468	1016	10	under	under	ADP
ftr-468	1016	11	section	section	NOUN
ftr-468	1016	12	501(e	501(e	PROPN
ftr-468	1016	13	)	)	PUNCT
ftr-468	1016	14	.	.	PUNCT
ftr-468	1017	1	at	at	ADP
ftr-468	1017	2	the	the	DET
ftr-468	1017	3	time	time	NOUN
ftr-468	1017	4	of	of	ADP
ftr-468	1017	5	associated	associated	PROPN
ftr-468	1017	6	's	's	PART
ftr-468	1017	7	application	application	NOUN
ftr-468	1017	8	for	for	ADP
ftr-468	1017	9	tax	tax	NOUN
ftr-468	1017	10	exempt	exempt	ADJ
ftr-468	1017	11	status	status	NOUN
ftr-468	1017	12	,	,	PUNCT
ftr-468	1017	13	every	every	DET
ftr-468	1017	14	other	other	ADJ
ftr-468	1017	15	court	court	NOUN
ftr-468	1017	16	to	to	PART
ftr-468	1017	17	have	have	AUX
ftr-468	1017	18	considered	consider	VERB
ftr-468	1017	19	the	the	DET
ftr-468	1017	20	issue	issue	NOUN
ftr-468	1017	21	,	,	PUNCT
ftr-468	1017	22	all	all	PRON
ftr-468	1017	23	of	of	ADP
ftr-468	1017	24	which	which	PRON
ftr-468	1017	25	were	be	AUX
ftr-468	1017	26	district	district	NOUN
ftr-468	1017	27	courts	court	NOUN
ftr-468	1017	28	,	,	PUNCT
ftr-468	1017	29	had	have	AUX
ftr-468	1017	30	concluded	conclude	VERB
ftr-468	1017	31	that	that	SCONJ
ftr-468	1017	32	section	section	NOUN
ftr-468	1017	33	501(e	501(e	PROPN
ftr-468	1017	34	)	)	PUNCT
ftr-468	1017	35	's	's	PART
ftr-468	1017	36	specific	specific	ADJ
ftr-468	1017	37	delineation	delineation	NOUN
ftr-468	1017	38	of	of	ADP
ftr-468	1017	39	services	service	NOUN
ftr-468	1017	40	did	do	AUX
ftr-468	1017	41	not	not	PART
ftr-468	1017	42	preclude	preclude	VERB
ftr-468	1017	43	organizations	organization	NOUN
ftr-468	1017	44	which	which	PRON
ftr-468	1017	45	provided	provide	VERB
ftr-468	1017	46	nondelineated	nondelineated	ADJ
ftr-468	1017	47	services	service	NOUN
ftr-468	1017	48	from	from	ADP
ftr-468	1017	49	qualifying	qualify	VERB
ftr-468	1017	50	for	for	ADP
ftr-468	1017	51	tax	tax	NOUN
ftr-468	1017	52	exempt	exempt	ADJ
ftr-468	1017	53	status	status	NOUN
ftr-468	1017	54	.	.	PUNCT
ftr-468	1018	1	132	132	NUM
ftr-468	1018	2	the	the	DET
ftr-468	1018	3	tax	tax	NOUN
ftr-468	1018	4	court	court	NOUN
ftr-468	1018	5	,	,	PUNCT
ftr-468	1018	6	however	however	ADV
ftr-468	1018	7	,	,	PUNCT
ftr-468	1018	8	had	have	AUX
ftr-468	1018	9	not	not	PART
ftr-468	1018	10	previously	previously	ADV
ftr-468	1018	11	addressed	address	VERB
ftr-468	1018	12	the	the	DET
ftr-468	1018	13	issue	issue	NOUN
ftr-468	1018	14	and	and	CCONJ
ftr-468	1018	15	did	do	AUX
ftr-468	1018	16	not	not	PART
ftr-468	1018	17	do	do	VERB
ftr-468	1018	18	so	so	ADV
ftr-468	1018	19	in	in	ADP
ftr-468	1018	20	this	this	DET
ftr-468	1018	21	case	case	NOUN
ftr-468	1018	22	either	either	ADV
ftr-468	1018	23	.	.	PUNCT
ftr-468	1019	1	126	126	NUM
ftr-468	1019	2	.	.	PUNCT
ftr-468	1020	1	i	i	PRON
ftr-468	1020	2	d.	d.	PROPN
ftr-468	1020	3	at	at	ADP
ftr-468	1020	4	229	229	NUM
ftr-468	1020	5	(	(	PUNCT
ftr-468	1020	6	citations	citation	NOUN
ftr-468	1020	7	omitted	omit	VERB
ftr-468	1020	8	)	)	PUNCT
ftr-468	1020	9	.	.	PUNCT
ftr-468	1021	1	127	127	NUM
ftr-468	1021	2	.	.	PUNCT
ftr-468	1022	1	i	i	PRON
ftr-468	1022	2	d.	d.	PROPN
ftr-468	1022	3	at	at	ADP
ftr-468	1022	4	214	214	NUM
ftr-468	1022	5	.	.	PUNCT
ftr-468	1023	1	128	128	NUM
ftr-468	1023	2	.	.	PUNCT
ftr-468	1024	1	i	i	PRON
ftr-468	1024	2	d.	d.	PROPN
ftr-468	1024	3	at	at	ADP
ftr-468	1024	4	215	215	NUM
ftr-468	1024	5	.	.	PUNCT
ftr-468	1024	6	129	129	NUM
ftr-468	1024	7	.	.	PUNCT
ftr-468	1025	1	i	i	PRON
ftr-468	1025	2	d.	d.	PROPN
ftr-468	1025	3	at	at	ADP
ftr-468	1025	4	213	213	NUM
ftr-468	1025	5	.	.	PUNCT
ftr-468	1025	6	130	130	NUM
ftr-468	1025	7	.	.	PUNCT
ftr-468	1025	8	see	see	VERB
ftr-468	1025	9	supra	supra	PROPN
ftr-468	1025	10	note	note	PROPN
ftr-468	1025	11	31	31	NUM
ftr-468	1025	12	.	.	PUNCT
ftr-468	1026	1	131	131	NUM
ftr-468	1026	2	.	.	PUNCT
ftr-468	1027	1	the	the	DET
ftr-468	1027	2	listed	list	VERB
ftr-468	1027	3	services	service	NOUN
ftr-468	1027	4	are	be	AUX
ftr-468	1027	5	"	"	PUNCT
ftr-468	1027	6	data	datum	NOUN
ftr-468	1027	7	processing	processing	NOUN
ftr-468	1027	8	,	,	PUNCT
ftr-468	1027	9	purchasing	purchase	VERB
ftr-468	1027	10	(	(	PUNCT
ftr-468	1027	11	including	include	VERB
ftr-468	1027	12	purchasing	purchase	VERB
ftr-468	1027	13	of	of	ADP
ftr-468	1027	14	insurance	insurance	NOUN
ftr-468	1027	15	on	on	ADP
ftr-468	1027	16	a	a	DET
ftr-468	1027	17	group	group	NOUN
ftr-468	1027	18	basis	basis	NOUN
ftr-468	1027	19	)	)	PUNCT
ftr-468	1027	20	,	,	PUNCT
ftr-468	1027	21	warehousing	warehousing	NOUN
ftr-468	1027	22	,	,	PUNCT
ftr-468	1027	23	billing	billing	NOUN
ftr-468	1027	24	and	and	CCONJ
ftr-468	1027	25	collection	collection	NOUN
ftr-468	1027	26	,	,	PUNCT
ftr-468	1027	27	food	food	NOUN
ftr-468	1027	28	,	,	PUNCT
ftr-468	1027	29	clinical	clinical	ADJ
ftr-468	1027	30	,	,	PUNCT
ftr-468	1027	31	industrial	industrial	ADJ
ftr-468	1027	32	engineering	engineering	NOUN
ftr-468	1027	33	,	,	PUNCT
ftr-468	1027	34	laboratory	laboratory	NOUN
ftr-468	1027	35	,	,	PUNCT
ftr-468	1027	36	printing	printing	NOUN
ftr-468	1027	37	,	,	PUNCT
ftr-468	1027	38	communications	communication	NOUN
ftr-468	1027	39	,	,	PUNCT
ftr-468	1027	40	record	record	NOUN
ftr-468	1027	41	center	center	NOUN
ftr-468	1027	42	,	,	PUNCT
ftr-468	1027	43	and	and	CCONJ
ftr-468	1027	44	personnel	personnel	NOUN
ftr-468	1027	45	(	(	PUNCT
ftr-468	1027	46	including	include	VERB
ftr-468	1027	47	selection	selection	NOUN
ftr-468	1027	48	,	,	PUNCT
ftr-468	1027	49	testing	testing	NOUN
ftr-468	1027	50	,	,	PUNCT
ftr-468	1027	51	training	training	NOUN
ftr-468	1027	52	,	,	PUNCT
ftr-468	1027	53	and	and	CCONJ
ftr-468	1027	54	education	education	NOUN
ftr-468	1027	55	of	of	ADP
ftr-468	1027	56	personnel	personnel	NOUN
ftr-468	1027	57	)	)	PUNCT
ftr-468	1027	58	services	service	NOUN
ftr-468	1027	59	.	.	PUNCT
ftr-468	1027	60	"	"	PUNCT
ftr-468	1028	1	irc	irc	PROPN
ftr-468	1028	2	§	§	PROPN
ftr-468	1028	3	501(e)(1)(a	501(e)(1)(a	PROPN
ftr-468	1028	4	)	)	PUNCT
ftr-468	1028	5	.	.	PUNCT
ftr-468	1029	1	132	132	NUM
ftr-468	1029	2	.	.	X
ftr-468	1029	3	74	74	NUM
ftr-468	1029	4	t.c	t.c	PROPN
ftr-468	1029	5	.	.	PROPN
ftr-468	1029	6	213	213	NUM
ftr-468	1029	7	,	,	PUNCT
ftr-468	1029	8	222	222	NUM
ftr-468	1029	9	-	-	SYM
ftr-468	1029	10	23	23	NUM
ftr-468	1029	11	.	.	PUNCT
ftr-468	1030	1	[	[	X
ftr-468	1030	2	vol	vol	NOUN
ftr-468	1030	3	.	.	PUNCT
ftr-468	1030	4	3:9	3:9	NUM
ftr-468	1030	5	creating	create	VERB
ftr-468	1030	6	complex	complex	ADJ
ftr-468	1030	7	monsters	monster	NOUN
ftr-468	1030	8	since	since	SCONJ
ftr-468	1030	9	associated	associate	VERB
ftr-468	1030	10	provided	provide	VERB
ftr-468	1030	11	laundry	laundry	NOUN
ftr-468	1030	12	services	service	NOUN
ftr-468	1030	13	to	to	ADP
ftr-468	1030	14	unrelated	unrelated	ADJ
ftr-468	1030	15	exempt	exempt	ADJ
ftr-468	1030	16	organizations	organization	NOUN
ftr-468	1030	17	,	,	PUNCT
ftr-468	1030	18	the	the	DET
ftr-468	1030	19	service	service	NOUN
ftr-468	1030	20	also	also	ADV
ftr-468	1030	21	concluded	conclude	VERB
ftr-468	1030	22	that	that	SCONJ
ftr-468	1030	23	it	it	PRON
ftr-468	1030	24	could	could	AUX
ftr-468	1030	25	not	not	PART
ftr-468	1030	26	gain	gain	VERB
ftr-468	1030	27	exempt	exempt	ADJ
ftr-468	1030	28	status	status	NOUN
ftr-468	1030	29	in	in	ADP
ftr-468	1030	30	any	any	DET
ftr-468	1030	31	event	event	NOUN
ftr-468	1030	32	because	because	SCONJ
ftr-468	1030	33	regulations	regulation	NOUN
ftr-468	1030	34	section	section	NOUN
ftr-468	1030	35	1.5021	1.5021	NUM
ftr-468	1030	36	(	(	PUNCT
ftr-468	1030	37	b	b	NOUN
ftr-468	1030	38	)	)	PUNCT
ftr-468	1030	39	prevented	prevent	VERB
ftr-468	1030	40	tax	tax	NOUN
ftr-468	1030	41	exemption	exemption	NOUN
ftr-468	1030	42	for	for	ADP
ftr-468	1030	43	consolidation	consolidation	NOUN
ftr-468	1030	44	entities	entity	NOUN
ftr-468	1030	45	.	.	PUNCT
ftr-468	1031	1	the	the	DET
ftr-468	1031	2	tax	tax	NOUN
ftr-468	1031	3	court	court	NOUN
ftr-468	1031	4	gave	give	VERB
ftr-468	1031	5	considerable	considerable	ADJ
ftr-468	1031	6	attention	attention	NOUN
ftr-468	1031	7	to	to	ADP
ftr-468	1031	8	this	this	DET
ftr-468	1031	9	conclusion	conclusion	NOUN
ftr-468	1031	10	.	.	PUNCT
ftr-468	1032	1	its	its	PRON
ftr-468	1032	2	discussion	discussion	NOUN
ftr-468	1032	3	not	not	PART
ftr-468	1032	4	only	only	ADV
ftr-468	1032	5	reflected	reflect	VERB
ftr-468	1032	6	unfavorably	unfavorably	ADV
ftr-468	1032	7	on	on	ADP
ftr-468	1032	8	the	the	DET
ftr-468	1032	9	methods	method	NOUN
ftr-468	1032	10	by	by	ADP
ftr-468	1032	11	which	which	PRON
ftr-468	1032	12	the	the	DET
ftr-468	1032	13	service	service	NOUN
ftr-468	1032	14	promulgated	promulgate	VERB
ftr-468	1032	15	the	the	DET
ftr-468	1032	16	regulation	regulation	NOUN
ftr-468	1032	17	but	but	CCONJ
ftr-468	1032	18	also	also	ADV
ftr-468	1032	19	demonstrated	demonstrate	VERB
ftr-468	1032	20	the	the	DET
ftr-468	1032	21	logical	logical	ADJ
ftr-468	1032	22	invalidity	invalidity	NOUN
ftr-468	1032	23	of	of	ADP
ftr-468	1032	24	the	the	DET
ftr-468	1032	25	regulation	regulation	NOUN
ftr-468	1032	26	.	.	PUNCT
ftr-468	1033	1	if	if	SCONJ
ftr-468	1033	2	the	the	DET
ftr-468	1033	3	court	court	NOUN
ftr-468	1033	4	had	have	VERB
ftr-468	1033	5	the	the	DET
ftr-468	1033	6	magic	magic	NOUN
ftr-468	1033	7	of	of	ADP
ftr-468	1033	8	foresight	foresight	NOUN
ftr-468	1033	9	and	and	CCONJ
ftr-468	1033	10	known	know	VERB
ftr-468	1033	11	that	that	SCONJ
ftr-468	1033	12	the	the	DET
ftr-468	1033	13	service	service	NOUN
ftr-468	1033	14	would	would	AUX
ftr-468	1033	15	later	later	ADV
ftr-468	1033	16	allow	allow	VERB
ftr-468	1033	17	that	that	PRON
ftr-468	1033	18	which	which	PRON
ftr-468	1033	19	associated	associate	VERB
ftr-468	1033	20	sought	seek	VERB
ftr-468	1033	21	,	,	PUNCT
ftr-468	1033	22	via	via	ADP
ftr-468	1033	23	joint	joint	ADJ
ftr-468	1033	24	operating	operating	NOUN
ftr-468	1033	25	agreements	agreement	NOUN
ftr-468	1033	26	and	and	CCONJ
ftr-468	1033	27	without	without	ADP
ftr-468	1033	28	any	any	DET
ftr-468	1033	29	change	change	NOUN
ftr-468	1033	30	to	to	ADP
ftr-468	1033	31	statutes	statute	NOUN
ftr-468	1033	32	or	or	CCONJ
ftr-468	1033	33	regulations	regulation	NOUN
ftr-468	1033	34	underlying	underlie	VERB
ftr-468	1033	35	the	the	DET
ftr-468	1033	36	service	service	NOUN
ftr-468	1033	37	's	's	PART
ftr-468	1033	38	arguments	argument	NOUN
ftr-468	1033	39	in	in	ADP
ftr-468	1033	40	the	the	DET
ftr-468	1033	41	case	case	NOUN
ftr-468	1033	42	before	before	ADP
ftr-468	1033	43	it	it	PRON
ftr-468	1033	44	,	,	PUNCT
ftr-468	1033	45	the	the	DET
ftr-468	1033	46	tax	tax	NOUN
ftr-468	1033	47	court	court	NOUN
ftr-468	1033	48	might	might	AUX
ftr-468	1033	49	have	have	AUX
ftr-468	1033	50	overturned	overturn	VERB
ftr-468	1033	51	the	the	DET
ftr-468	1033	52	service	service	NOUN
ftr-468	1033	53	's	's	PART
ftr-468	1033	54	conclusions	conclusion	NOUN
ftr-468	1033	55	as	as	ADP
ftr-468	1033	56	simply	simply	ADV
ftr-468	1033	57	creating	create	VERB
ftr-468	1033	58	unnecessary	unnecessary	ADJ
ftr-468	1033	59	complexity	complexity	NOUN
ftr-468	1033	60	.	.	PUNCT
ftr-468	1034	1	instead	instead	ADV
ftr-468	1034	2	,	,	PUNCT
ftr-468	1034	3	even	even	ADV
ftr-468	1034	4	despite	despite	SCONJ
ftr-468	1034	5	the	the	DET
ftr-468	1034	6	unfavorable	unfavorable	ADJ
ftr-468	1034	7	analysis	analysis	NOUN
ftr-468	1034	8	,	,	PUNCT
ftr-468	1034	9	the	the	DET
ftr-468	1034	10	court	court	NOUN
ftr-468	1034	11	sustained	sustain	VERB
ftr-468	1034	12	the	the	DET
ftr-468	1034	13	regulation	regulation	NOUN
ftr-468	1034	14	essentially	essentially	ADV
ftr-468	1034	15	on	on	ADP
ftr-468	1034	16	the	the	DET
ftr-468	1034	17	ground	ground	NOUN
ftr-468	1034	18	that	that	SCONJ
ftr-468	1034	19	the	the	DET
ftr-468	1034	20	regulation	regulation	NOUN
ftr-468	1034	21	had	have	AUX
ftr-468	1034	22	not	not	PART
ftr-468	1034	23	been	be	AUX
ftr-468	1034	24	changed	change	VERB
ftr-468	1034	25	in	in	ADP
ftr-468	1034	26	the	the	DET
ftr-468	1034	27	thirty	thirty	NUM
ftr-468	1034	28	years	year	NOUN
ftr-468	1034	29	since	since	SCONJ
ftr-468	1034	30	it	it	PRON
ftr-468	1034	31	had	have	AUX
ftr-468	1034	32	been	be	AUX
ftr-468	1034	33	enacted	enact	VERB
ftr-468	1034	34	.	.	PUNCT
ftr-468	1034	35	'	'	PUNCT
ftr-468	1035	1	"	"	PUNCT
ftr-468	1035	2	the	the	DET
ftr-468	1035	3	tax	tax	NOUN
ftr-468	1035	4	court	court	NOUN
ftr-468	1035	5	began	begin	VERB
ftr-468	1035	6	its	its	PRON
ftr-468	1035	7	discussion	discussion	NOUN
ftr-468	1035	8	by	by	ADP
ftr-468	1035	9	tracing	trace	VERB
ftr-468	1035	10	the	the	DET
ftr-468	1035	11	purpose	purpose	NOUN
ftr-468	1035	12	of	of	ADP
ftr-468	1035	13	section	section	NOUN
ftr-468	1035	14	502	502	NUM
ftr-468	1035	15	's	's	PART
ftr-468	1035	16	enactment	enactment	NOUN
ftr-468	1035	17	in	in	ADP
ftr-468	1035	18	1950	1950	NUM
ftr-468	1035	19	and	and	CCONJ
ftr-468	1035	20	the	the	DET
ftr-468	1035	21	history	history	NOUN
ftr-468	1035	22	of	of	ADP
ftr-468	1035	23	regulations	regulation	NOUN
ftr-468	1035	24	section	section	VERB
ftr-468	1035	25	1.502	1.502	NUM
ftr-468	1035	26	-	-	PUNCT
ftr-468	1035	27	i	i	PRON
ftr-468	1035	28	(	(	PUNCT
ftr-468	1035	29	b	b	NOUN
ftr-468	1035	30	)	)	PUNCT
ftr-468	1035	31	's	's	PART
ftr-468	1035	32	enactment	enactment	NOUN
ftr-468	1035	33	in	in	ADP
ftr-468	1035	34	1952	1952	NUM
ftr-468	1035	35	.	.	PUNCT
ftr-468	1036	1	it	it	PRON
ftr-468	1036	2	noted	note	VERB
ftr-468	1036	3	that	that	SCONJ
ftr-468	1036	4	the	the	DET
ftr-468	1036	5	regulation	regulation	NOUN
ftr-468	1036	6	purported	purport	VERB
ftr-468	1036	7	to	to	PART
ftr-468	1036	8	further	further	VERB
ftr-468	1036	9	the	the	DET
ftr-468	1036	10	legislative	legislative	ADJ
ftr-468	1036	11	purpose	purpose	NOUN
ftr-468	1036	12	of	of	ADP
ftr-468	1036	13	preventing	prevent	VERB
ftr-468	1036	14	the	the	DET
ftr-468	1036	15	unfair	unfair	ADJ
ftr-468	1036	16	competition	competition	NOUN
ftr-468	1036	17	which	which	PRON
ftr-468	1036	18	motivated	motivate	VERB
ftr-468	1036	19	the	the	DET
ftr-468	1036	20	enactment	enactment	NOUN
ftr-468	1036	21	of	of	ADP
ftr-468	1036	22	sections	section	NOUN
ftr-468	1036	23	502	502	NUM
ftr-468	1036	24	and	and	CCONJ
ftr-468	1036	25	51	51	NUM
ftr-468	1036	26	l.	l.	NOUN
ftr-468	1036	27	following	follow	VERB
ftr-468	1036	28	the	the	DET
ftr-468	1036	29	statutory	statutory	ADJ
ftr-468	1036	30	enactment	enactment	NOUN
ftr-468	1036	31	,	,	PUNCT
ftr-468	1036	32	the	the	DET
ftr-468	1036	33	service	service	NOUN
ftr-468	1036	34	issued	issue	VERB
ftr-468	1036	35	the	the	DET
ftr-468	1036	36	regulation	regulation	NOUN
ftr-468	1036	37	and	and	CCONJ
ftr-468	1036	38	revenue	revenue	NOUN
ftr-468	1036	39	ruling	rule	VERB
ftr-468	1036	40	54	54	NUM
ftr-468	1036	41	-	-	SYM
ftr-468	1036	42	305135	305135	NUM
ftr-468	1036	43	in	in	ADP
ftr-468	1036	44	both	both	PRON
ftr-468	1036	45	of	of	ADP
ftr-468	1036	46	which	which	PRON
ftr-468	1036	47	it	it	PRON
ftr-468	1036	48	concluded	conclude	VERB
ftr-468	1036	49	that	that	SCONJ
ftr-468	1036	50	consolidation	consolidation	NOUN
ftr-468	1036	51	entities	entity	NOUN
ftr-468	1036	52	such	such	ADJ
ftr-468	1036	53	as	as	ADP
ftr-468	1036	54	associated	associate	VERB
ftr-468	1036	55	created	create	VERB
ftr-468	1036	56	unfair	unfair	ADJ
ftr-468	1036	57	competition	competition	NOUN
ftr-468	1036	58	.	.	PUNCT
ftr-468	1037	1	the	the	DET
ftr-468	1037	2	court	court	NOUN
ftr-468	1037	3	noted	note	VERB
ftr-468	1037	4	,	,	PUNCT
ftr-468	1037	5	however	however	ADV
ftr-468	1037	6	,	,	PUNCT
ftr-468	1037	7	that	that	SCONJ
ftr-468	1037	8	revenue	revenue	NOUN
ftr-468	1037	9	ruling	rule	VERB
ftr-468	1037	10	54	54	NUM
ftr-468	1037	11	-	-	SYM
ftr-468	1037	12	305	305	NUM
ftr-468	1037	13	"	"	PUNCT
ftr-468	1037	14	made	make	VERB
ftr-468	1037	15	no	no	DET
ftr-468	1037	16	effort	effort	NOUN
ftr-468	1037	17	to	to	PART
ftr-468	1037	18	analyze	analyze	VERB
ftr-468	1037	19	the	the	DET
ftr-468	1037	20	commercial	commercial	ADJ
ftr-468	1037	21	aspects	aspect	NOUN
ftr-468	1037	22	of	of	ADP
ftr-468	1037	23	the	the	DET
ftr-468	1037	24	subject	subject	ADJ
ftr-468	1037	25	corporation	corporation	NOUN
ftr-468	1037	26	's	's	PART
ftr-468	1037	27	activities	activity	NOUN
ftr-468	1037	28	,	,	PUNCT
ftr-468	1037	29	notwithstanding	notwithstanding	ADP
ftr-468	1037	30	the	the	DET
ftr-468	1037	31	foregoing	forego	VERB
ftr-468	1037	32	legislative	legislative	ADJ
ftr-468	1037	33	rationale	rationale	NOUN
ftr-468	1037	34	for	for	ADP
ftr-468	1037	35	the	the	DET
ftr-468	1037	36	adoption	adoption	NOUN
ftr-468	1037	37	of	of	ADP
ftr-468	1037	38	the	the	DET
ftr-468	1037	39	feeder	feeder	NOUN
ftr-468	1037	40	organization	organization	NOUN
ftr-468	1037	41	provisions	provision	NOUN
ftr-468	1037	42	.	.	PUNCT
ftr-468	1037	43	'	'	PUNCT
ftr-468	1038	1	3	3	NUM
ftr-468	1038	2	6	6	NUM
ftr-468	1038	3	instead	instead	ADV
ftr-468	1038	4	,	,	PUNCT
ftr-468	1038	5	according	accord	VERB
ftr-468	1038	6	to	to	ADP
ftr-468	1038	7	the	the	DET
ftr-468	1038	8	court	court	NOUN
ftr-468	1038	9	,	,	PUNCT
ftr-468	1038	10	the	the	DET
ftr-468	1038	11	service	service	NOUN
ftr-468	1038	12	"	"	PUNCT
ftr-468	1038	13	simply	simply	ADV
ftr-468	1038	14	assumed	assume	VERB
ftr-468	1038	15	"	"	PUNCT
ftr-468	1038	16	that	that	SCONJ
ftr-468	1038	17	a	a	DET
ftr-468	1038	18	consolidation	consolidation	NOUN
ftr-468	1038	19	entity	entity	NOUN
ftr-468	1038	20	creates	create	VERB
ftr-468	1038	21	unfair	unfair	ADJ
ftr-468	1038	22	competition	competition	NOUN
ftr-468	1038	23	.	.	PUNCT
ftr-468	1039	1	the	the	DET
ftr-468	1039	2	court	court	NOUN
ftr-468	1039	3	referred	refer	VERB
ftr-468	1039	4	to	to	ADP
ftr-468	1039	5	a	a	DET
ftr-468	1039	6	1958	1958	NUM
ftr-468	1039	7	court	court	NOUN
ftr-468	1039	8	of	of	ADP
ftr-468	1039	9	claims	claim	NOUN
ftr-468	1039	10	decision'3	decision'3	VERB
ftr-468	1039	11	rejecting	reject	VERB
ftr-468	1039	12	the	the	DET
ftr-468	1039	13	conclusions	conclusion	NOUN
ftr-468	1039	14	stated	state	VERB
ftr-468	1039	15	in	in	ADP
ftr-468	1039	16	regulations	regulation	NOUN
ftr-468	1039	17	section	section	NOUN
ftr-468	1039	18	1.502	1.502	NUM
ftr-468	1039	19	-	-	SYM
ftr-468	1039	20	1(b	1(b	NUM
ftr-468	1039	21	)	)	PUNCT
ftr-468	1039	22	and	and	CCONJ
ftr-468	1039	23	noted	note	VERB
ftr-468	1039	24	that	that	SCONJ
ftr-468	1039	25	the	the	DET
ftr-468	1039	26	service	service	NOUN
ftr-468	1039	27	"	"	PUNCT
ftr-468	1039	28	rather	rather	ADV
ftr-468	1039	29	obliquely	obliquely	ADV
ftr-468	1039	30	"	"	PUNCT
ftr-468	1039	31	attempted	attempt	VERB
ftr-468	1039	32	to	to	PART
ftr-468	1039	33	solidify	solidify	VERB
ftr-468	1039	34	the	the	DET
ftr-468	1039	35	rejected	reject	VERB
ftr-468	1039	36	regulation	regulation	NOUN
ftr-468	1039	37	by	by	ADP
ftr-468	1039	38	"	"	PUNCT
ftr-468	1039	39	quietly	quietly	ADV
ftr-468	1039	40	"	"	PUNCT
ftr-468	1039	41	amending	amend	VERB
ftr-468	1039	42	it.138	it.138	PROPN
ftr-468	1039	43	according	accord	VERB
ftr-468	1039	44	to	to	ADP
ftr-468	1039	45	the	the	DET
ftr-468	1039	46	court	court	NOUN
ftr-468	1039	47	,	,	PUNCT
ftr-468	1039	48	the	the	DET
ftr-468	1039	49	service	service	NOUN
ftr-468	1039	50	clarified	clarify	VERB
ftr-468	1039	51	that	that	SCONJ
ftr-468	1039	52	133	133	NUM
ftr-468	1039	53	.	.	PUNCT
ftr-468	1040	1	i	i	PRON
ftr-468	1040	2	d.	d.	PROPN
ftr-468	1040	3	at	at	ADP
ftr-468	1040	4	230	230	NUM
ftr-468	1040	5	.	.	PUNCT
ftr-468	1040	6	134	134	NUM
ftr-468	1040	7	.	.	PUNCT
ftr-468	1041	1	i	i	PRON
ftr-468	1041	2	d.	d.	PROPN
ftr-468	1041	3	at	at	ADP
ftr-468	1041	4	216	216	NUM
ftr-468	1041	5	-	-	SYM
ftr-468	1041	6	18	18	NUM
ftr-468	1041	7	.	.	PUNCT
ftr-468	1041	8	135	135	NUM
ftr-468	1041	9	.	.	PUNCT
ftr-468	1041	10	rev	rev	PROPN
ftr-468	1041	11	.	.	PROPN
ftr-468	1041	12	rul	rul	PROPN
ftr-468	1041	13	.	.	PUNCT
ftr-468	1042	1	1954	1954	NUM
ftr-468	1042	2	-	-	SYM
ftr-468	1042	3	2	2	NUM
ftr-468	1042	4	c.b	c.b	PROPN
ftr-468	1042	5	.	.	PROPN
ftr-468	1042	6	127	127	NUM
ftr-468	1042	7	.	.	PUNCT
ftr-468	1043	1	in	in	ADP
ftr-468	1043	2	that	that	DET
ftr-468	1043	3	ruling	ruling	NOUN
ftr-468	1043	4	,	,	PUNCT
ftr-468	1043	5	the	the	DET
ftr-468	1043	6	service	service	NOUN
ftr-468	1043	7	concluded	conclude	VERB
ftr-468	1043	8	that	that	SCONJ
ftr-468	1043	9	a	a	DET
ftr-468	1043	10	purchasing	purchase	VERB
ftr-468	1043	11	organization	organization	NOUN
ftr-468	1043	12	which	which	PRON
ftr-468	1043	13	served	serve	VERB
ftr-468	1043	14	only	only	ADV
ftr-468	1043	15	exempt	exempt	ADJ
ftr-468	1043	16	hospitals	hospital	NOUN
ftr-468	1043	17	was	be	AUX
ftr-468	1043	18	engaged	engage	VERB
ftr-468	1043	19	in	in	ADP
ftr-468	1043	20	a	a	DET
ftr-468	1043	21	noncharitable	noncharitable	ADJ
ftr-468	1043	22	trade	trade	NOUN
ftr-468	1043	23	or	or	CCONJ
ftr-468	1043	24	business	business	NOUN
ftr-468	1043	25	and	and	CCONJ
ftr-468	1043	26	therefore	therefore	ADV
ftr-468	1043	27	was	be	AUX
ftr-468	1043	28	not	not	PART
ftr-468	1043	29	entitled	entitle	VERB
ftr-468	1043	30	to	to	ADP
ftr-468	1043	31	tax	tax	NOUN
ftr-468	1043	32	exemption	exemption	NOUN
ftr-468	1043	33	.	.	PUNCT
ftr-468	1044	1	136	136	NUM
ftr-468	1044	2	.	.	PUNCT
ftr-468	1045	1	i	i	PRON
ftr-468	1045	2	d.	d.	PROPN
ftr-468	1045	3	at	at	ADP
ftr-468	1045	4	218	218	NUM
ftr-468	1045	5	.	.	PUNCT
ftr-468	1046	1	137	137	NUM
ftr-468	1046	2	.	.	PUNCT
ftr-468	1047	1	hospital	hospital	NOUN
ftr-468	1047	2	bureau	bureau	PROPN
ftr-468	1047	3	of	of	ADP
ftr-468	1047	4	standards	standard	NOUN
ftr-468	1047	5	&	&	CCONJ
ftr-468	1047	6	supplies	supply	NOUN
ftr-468	1047	7	,	,	PUNCT
ftr-468	1047	8	inc	inc	PROPN
ftr-468	1047	9	.	.	PROPN
ftr-468	1048	1	v.	v.	PROPN
ftr-468	1048	2	united	united	PROPN
ftr-468	1048	3	states	states	PROPN
ftr-468	1048	4	,	,	PUNCT
ftr-468	1048	5	158	158	NUM
ftr-468	1048	6	f.	f.	PROPN
ftr-468	1048	7	supp	supp	PROPN
ftr-468	1048	8	.	.	PUNCT
ftr-468	1049	1	560	560	NUM
ftr-468	1049	2	(	(	PUNCT
ftr-468	1049	3	ct	ct	PROPN
ftr-468	1049	4	.	.	PUNCT
ftr-468	1049	5	cl	cl	NOUN
ftr-468	1049	6	.	.	PROPN
ftr-468	1049	7	1958	1958	NUM
ftr-468	1049	8	)	)	PUNCT
ftr-468	1049	9	.	.	PUNCT
ftr-468	1050	1	138	138	NUM
ftr-468	1050	2	.	.	PUNCT
ftr-468	1051	1	the	the	DET
ftr-468	1051	2	commissioner	commissioner	NOUN
ftr-468	1051	3	declined	decline	VERB
ftr-468	1051	4	to	to	PART
ftr-468	1051	5	go	go	VERB
ftr-468	1051	6	along	along	ADV
ftr-468	1051	7	with	with	ADP
ftr-468	1051	8	the	the	DET
ftr-468	1051	9	result	result	NOUN
ftr-468	1051	10	in	in	ADP
ftr-468	1051	11	hospital	hospital	NOUN
ftr-468	1051	12	bureau	bureau	PROPN
ftr-468	1051	13	of	of	ADP
ftr-468	1051	14	standards	standard	NOUN
ftr-468	1051	15	&	&	CCONJ
ftr-468	1051	16	supplies	supply	NOUN
ftr-468	1051	17	,	,	PUNCT
ftr-468	1051	18	inc	inc	PROPN
ftr-468	1051	19	.	.	PROPN
ftr-468	1051	20	,	,	PUNCT
ftr-468	1051	21	and	and	CCONJ
ftr-468	1051	22	rather	rather	ADV
ftr-468	1051	23	obliquely	obliquely	ADV
ftr-468	1051	24	attempted	attempt	VERB
ftr-468	1051	25	to	to	PART
ftr-468	1051	26	solidify	solidify	VERB
ftr-468	1051	27	his	his	PRON
ftr-468	1051	28	position	position	NOUN
ftr-468	1051	29	by	by	ADP
ftr-468	1051	30	amending	amend	VERB
ftr-468	1051	31	section	section	NOUN
ftr-468	1051	32	1.502	1.502	NUM
ftr-468	1051	33	-	-	SYM
ftr-468	1051	34	1(b	1(b	NUM
ftr-468	1051	35	)	)	PUNCT
ftr-468	1051	36	to	to	PART
ftr-468	1051	37	limit	limit	VERB
ftr-468	1051	38	the	the	DET
ftr-468	1051	39	concept	concept	NOUN
ftr-468	1051	40	of	of	ADP
ftr-468	1051	41	related	related	ADJ
ftr-468	1051	42	organizations	organization	NOUN
ftr-468	1051	43	to	to	ADP
ftr-468	1051	44	a	a	DET
ftr-468	1051	45	formal	formal	ADJ
ftr-468	1051	46	parent	parent	NOUN
ftr-468	1051	47	-	-	PUNCT
ftr-468	1051	48	subsidiary	subsidiary	NOUN
ftr-468	1051	49	relationship	relationship	NOUN
ftr-468	1051	50	.	.	PUNCT
ftr-468	1052	1	the	the	DET
ftr-468	1052	2	1997	1997	NUM
ftr-468	1052	3	]	]	PUNCT
ftr-468	1052	4	florida	florida	PROPN
ftr-468	1052	5	tax	tax	PROPN
ftr-468	1052	6	review	review	NOUN
ftr-468	1052	7	organizations	organization	NOUN
ftr-468	1052	8	are	be	AUX
ftr-468	1052	9	not	not	PART
ftr-468	1052	10	sufficiently	sufficiently	ADV
ftr-468	1052	11	related	relate	VERB
ftr-468	1052	12	simply	simply	ADV
ftr-468	1052	13	because	because	SCONJ
ftr-468	1052	14	they	they	PRON
ftr-468	1052	15	engage	engage	VERB
ftr-468	1052	16	in	in	ADP
ftr-468	1052	17	the	the	DET
ftr-468	1052	18	same	same	ADJ
ftr-468	1052	19	activity	activity	NOUN
ftr-468	1052	20	.	.	PUNCT
ftr-468	1053	1	39	39	NUM
ftr-468	1054	1	the	the	DET
ftr-468	1054	2	amendments	amendment	NOUN
ftr-468	1054	3	contradicted	contradict	VERB
ftr-468	1054	4	the	the	DET
ftr-468	1054	5	conclusions	conclusion	NOUN
ftr-468	1054	6	made	make	VERB
ftr-468	1054	7	by	by	ADP
ftr-468	1054	8	the	the	DET
ftr-468	1054	9	court	court	NOUN
ftr-468	1054	10	of	of	ADP
ftr-468	1054	11	claims	claim	NOUN
ftr-468	1054	12	and	and	CCONJ
ftr-468	1054	13	,	,	PUNCT
ftr-468	1054	14	if	if	SCONJ
ftr-468	1054	15	upheld	uphold	VERB
ftr-468	1054	16	,	,	PUNCT
ftr-468	1054	17	would	would	AUX
ftr-468	1054	18	mean	mean	VERB
ftr-468	1054	19	that	that	SCONJ
ftr-468	1054	20	consolidation	consolidation	NOUN
ftr-468	1054	21	entities	entity	NOUN
ftr-468	1054	22	do	do	AUX
ftr-468	1054	23	not	not	PART
ftr-468	1054	24	achieve	achieve	VERB
ftr-468	1054	25	tax	tax	NOUN
ftr-468	1054	26	exempt	exempt	ADJ
ftr-468	1054	27	status	status	NOUN
ftr-468	1054	28	under	under	ADP
ftr-468	1054	29	the	the	DET
ftr-468	1054	30	integral	integral	ADJ
ftr-468	1054	31	part	part	NOUN
ftr-468	1054	32	doctrine	doctrine	NOUN
ftr-468	1054	33	unless	unless	SCONJ
ftr-468	1054	34	there	there	PRON
ftr-468	1054	35	exists	exist	VERB
ftr-468	1054	36	some	some	DET
ftr-468	1054	37	formal	formal	ADJ
ftr-468	1054	38	relationship	relationship	NOUN
ftr-468	1054	39	between	between	ADP
ftr-468	1054	40	the	the	DET
ftr-468	1054	41	parties	party	NOUN
ftr-468	1054	42	served	serve	VERB
ftr-468	1054	43	by	by	ADP
ftr-468	1054	44	the	the	DET
ftr-468	1054	45	consolidation	consolidation	NOUN
ftr-468	1054	46	entity	entity	NOUN
ftr-468	1054	47	.	.	PUNCT
ftr-468	1055	1	significantly	significantly	ADV
ftr-468	1055	2	,	,	PUNCT
ftr-468	1055	3	though	though	ADV
ftr-468	1055	4	,	,	PUNCT
ftr-468	1055	5	the	the	DET
ftr-468	1055	6	court	court	NOUN
ftr-468	1055	7	found	find	VERB
ftr-468	1055	8	the	the	DET
ftr-468	1055	9	focus	focus	NOUN
ftr-468	1055	10	on	on	ADP
ftr-468	1055	11	the	the	DET
ftr-468	1055	12	relationship	relationship	NOUN
ftr-468	1055	13	between	between	ADP
ftr-468	1055	14	the	the	DET
ftr-468	1055	15	consolidation	consolidation	NOUN
ftr-468	1055	16	entity	entity	NOUN
ftr-468	1055	17	and	and	CCONJ
ftr-468	1055	18	the	the	DET
ftr-468	1055	19	service	service	NOUN
ftr-468	1055	20	recipients	recipient	NOUN
ftr-468	1055	21	as	as	ADP
ftr-468	1055	22	"	"	PUNCT
ftr-468	1055	23	totally	totally	ADV
ftr-468	1055	24	beside	beside	ADP
ftr-468	1055	25	the	the	DET
ftr-468	1055	26	point	point	NOUN
ftr-468	1055	27	.	.	PUNCT
ftr-468	1056	1	"1	"1	NOUN
ftr-468	1056	2	40	40	NUM
ftr-468	1056	3	that	that	DET
ftr-468	1056	4	conclusion	conclusion	NOUN
ftr-468	1056	5	was	be	AUX
ftr-468	1056	6	the	the	DET
ftr-468	1056	7	court	court	NOUN
ftr-468	1056	8	's	's	PART
ftr-468	1056	9	way	way	NOUN
ftr-468	1056	10	of	of	ADP
ftr-468	1056	11	saying	say	VERB
ftr-468	1056	12	that	that	SCONJ
ftr-468	1056	13	the	the	DET
ftr-468	1056	14	relationship	relationship	NOUN
ftr-468	1056	15	has	have	VERB
ftr-468	1056	16	no	no	DET
ftr-468	1056	17	relevancy	relevancy	NOUN
ftr-468	1056	18	to	to	ADP
ftr-468	1056	19	the	the	DET
ftr-468	1056	20	question	question	NOUN
ftr-468	1056	21	of	of	ADP
ftr-468	1056	22	whether	whether	SCONJ
ftr-468	1056	23	a	a	DET
ftr-468	1056	24	particular	particular	ADJ
ftr-468	1056	25	activity	activity	NOUN
ftr-468	1056	26	results	result	NOUN
ftr-468	1056	27	in	in	ADP
ftr-468	1056	28	unfair	unfair	ADJ
ftr-468	1056	29	competition	competition	NOUN
ftr-468	1056	30	.	.	PUNCT
ftr-468	1057	1	the	the	DET
ftr-468	1057	2	court	court	NOUN
ftr-468	1057	3	stated	state	VERB
ftr-468	1057	4	as	as	ADV
ftr-468	1057	5	much	much	ADV
ftr-468	1057	6	when	when	SCONJ
ftr-468	1057	7	it	it	PRON
ftr-468	1057	8	observed	observe	VERB
ftr-468	1057	9	:	:	PUNCT
ftr-468	1057	10	in	in	ADP
ftr-468	1057	11	terms	term	NOUN
ftr-468	1057	12	of	of	ADP
ftr-468	1057	13	effect	effect	NOUN
ftr-468	1057	14	on	on	ADP
ftr-468	1057	15	competition	competition	NOUN
ftr-468	1057	16	,	,	PUNCT
ftr-468	1057	17	the	the	DET
ftr-468	1057	18	case	case	NOUN
ftr-468	1057	19	where	where	SCONJ
ftr-468	1057	20	a	a	DET
ftr-468	1057	21	subsidiary	subsidiary	NOUN
ftr-468	1057	22	provides	provide	VERB
ftr-468	1057	23	integrally	integrally	ADV
ftr-468	1057	24	related	relate	VERB
ftr-468	1057	25	services	service	NOUN
ftr-468	1057	26	to	to	ADP
ftr-468	1057	27	only	only	ADV
ftr-468	1057	28	one	one	NUM
ftr-468	1057	29	entity	entity	NOUN
ftr-468	1057	30	,	,	PUNCT
ftr-468	1057	31	its	its	PRON
ftr-468	1057	32	exempt	exempt	ADJ
ftr-468	1057	33	parent	parent	NOUN
ftr-468	1057	34	,	,	PUNCT
ftr-468	1057	35	may	may	AUX
ftr-468	1057	36	,	,	PUNCT
ftr-468	1057	37	depending	depend	VERB
ftr-468	1057	38	on	on	ADP
ftr-468	1057	39	the	the	DET
ftr-468	1057	40	facts	fact	NOUN
ftr-468	1057	41	and	and	CCONJ
ftr-468	1057	42	circumstances	circumstance	NOUN
ftr-468	1057	43	,	,	PUNCT
ftr-468	1057	44	stand	stand	VERB
ftr-468	1057	45	in	in	ADP
ftr-468	1057	46	contrast	contrast	NOUN
ftr-468	1057	47	to	to	ADP
ftr-468	1057	48	the	the	DET
ftr-468	1057	49	jointly	jointly	ADV
ftr-468	1057	50	owned	own	VERB
ftr-468	1057	51	service	service	NOUN
ftr-468	1057	52	organization	organization	NOUN
ftr-468	1057	53	situation	situation	NOUN
ftr-468	1057	54	.	.	PUNCT
ftr-468	1058	1	in	in	ADP
ftr-468	1058	2	the	the	DET
ftr-468	1058	3	former	former	ADJ
ftr-468	1058	4	situation	situation	NOUN
ftr-468	1058	5	,	,	PUNCT
ftr-468	1058	6	it	it	PRON
ftr-468	1058	7	might	might	AUX
ftr-468	1058	8	be	be	AUX
ftr-468	1058	9	argued	argue	VERB
ftr-468	1058	10	that	that	SCONJ
ftr-468	1058	11	the	the	DET
ftr-468	1058	12	entity	entity	NOUN
ftr-468	1058	13	could	could	AUX
ftr-468	1058	14	not	not	PART
ftr-468	1058	15	,	,	PUNCT
ftr-468	1058	16	standing	stand	VERB
ftr-468	1058	17	alone	alone	ADV
ftr-468	1058	18	,	,	PUNCT
ftr-468	1058	19	preempt	preempt	VERB
ftr-468	1058	20	the	the	DET
ftr-468	1058	21	market	market	NOUN
ftr-468	1058	22	because	because	SCONJ
ftr-468	1058	23	it	it	PRON
ftr-468	1058	24	only	only	ADV
ftr-468	1058	25	serves	serve	VERB
ftr-468	1058	26	one	one	NUM
ftr-468	1058	27	parent	parent	NOUN
ftr-468	1058	28	,	,	PUNCT
ftr-468	1058	29	while	while	SCONJ
ftr-468	1058	30	in	in	ADP
ftr-468	1058	31	the	the	DET
ftr-468	1058	32	latter	latter	ADJ
ftr-468	1058	33	situation	situation	NOUN
ftr-468	1058	34	,	,	PUNCT
ftr-468	1058	35	it	it	PRON
ftr-468	1058	36	could	could	AUX
ftr-468	1058	37	.	.	PUNCT
ftr-468	1059	1	on	on	ADP
ftr-468	1059	2	the	the	DET
ftr-468	1059	3	other	other	ADJ
ftr-468	1059	4	hand	hand	NOUN
ftr-468	1059	5	,	,	PUNCT
ftr-468	1059	6	there	there	PRON
ftr-468	1059	7	may	may	AUX
ftr-468	1059	8	be	be	AUX
ftr-468	1059	9	little	little	ADJ
ftr-468	1059	10	to	to	PART
ftr-468	1059	11	distinguish	distinguish	VERB
ftr-468	1059	12	,	,	PUNCT
ftr-468	1059	13	in	in	ADP
ftr-468	1059	14	terms	term	NOUN
ftr-468	1059	15	of	of	ADP
ftr-468	1059	16	frustrating	frustrating	ADJ
ftr-468	1059	17	commercial	commercial	ADJ
ftr-468	1059	18	competition	competition	NOUN
ftr-468	1059	19	,	,	PUNCT
ftr-468	1059	20	between	between	ADP
ftr-468	1059	21	one	one	NUM
ftr-468	1059	22	giant	giant	ADJ
ftr-468	1059	23	hospital	hospital	NOUN
ftr-468	1059	24	doing	do	VERB
ftr-468	1059	25	its	its	PRON
ftr-468	1059	26	own	own	ADJ
ftr-468	1059	27	laundry	laundry	NOUN
ftr-468	1059	28	and	and	CCONJ
ftr-468	1059	29	four	four	NUM
ftr-468	1059	30	small	small	ADJ
ftr-468	1059	31	ones	one	NOUN
ftr-468	1059	32	using	use	VERB
ftr-468	1059	33	a	a	DET
ftr-468	1059	34	jointly	jointly	ADV
ftr-468	1059	35	owned	own	VERB
ftr-468	1059	36	cooperative	cooperative	NOUN
ftr-468	1059	37	.	.	PUNCT
ftr-468	1059	38	'41	'41	NUM
ftr-468	1059	39	although	although	SCONJ
ftr-468	1059	40	it	it	PRON
ftr-468	1059	41	did	do	AUX
ftr-468	1059	42	not	not	PART
ftr-468	1059	43	reject	reject	VERB
ftr-468	1059	44	the	the	DET
ftr-468	1059	45	regulation	regulation	NOUN
ftr-468	1059	46	,	,	PUNCT
ftr-468	1059	47	the	the	DET
ftr-468	1059	48	court	court	NOUN
ftr-468	1059	49	's	's	PART
ftr-468	1059	50	opinion	opinion	NOUN
ftr-468	1059	51	persuasively	persuasively	ADV
ftr-468	1059	52	articulated	articulate	VERB
ftr-468	1059	53	the	the	DET
ftr-468	1059	54	inherent	inherent	ADJ
ftr-468	1059	55	inconsistencies	inconsistency	NOUN
ftr-468	1059	56	between	between	ADP
ftr-468	1059	57	section	section	NOUN
ftr-468	1059	58	502	502	NUM
ftr-468	1059	59	and	and	CCONJ
ftr-468	1059	60	regulations	regulation	NOUN
ftr-468	1059	61	section	section	NOUN
ftr-468	1059	62	1.502	1.502	NUM
ftr-468	1059	63	-	-	SYM
ftr-468	1059	64	1(b	1(b	NUM
ftr-468	1059	65	)	)	PUNCT
ftr-468	1059	66	.	.	PUNCT
ftr-468	1060	1	it	it	PRON
ftr-468	1060	2	also	also	ADV
ftr-468	1060	3	clearly	clearly	ADV
ftr-468	1060	4	suggested	suggest	VERB
ftr-468	1060	5	the	the	DET
ftr-468	1060	6	logical	logical	ADJ
ftr-468	1060	7	invalidity	invalidity	NOUN
ftr-468	1060	8	of	of	ADP
ftr-468	1060	9	the	the	DET
ftr-468	1060	10	regulation	regulation	NOUN
ftr-468	1060	11	.	.	PUNCT
ftr-468	1061	1	the	the	DET
ftr-468	1061	2	invalidity	invalidity	NOUN
ftr-468	1061	3	demonstrated	demonstrate	VERB
ftr-468	1061	4	by	by	ADP
ftr-468	1061	5	comparing	compare	VERB
ftr-468	1061	6	the	the	DET
ftr-468	1061	7	statute	statute	NOUN
ftr-468	1061	8	and	and	CCONJ
ftr-468	1061	9	regulation	regulation	NOUN
ftr-468	1061	10	and	and	CCONJ
ftr-468	1061	11	by	by	ADP
ftr-468	1061	12	judicial	judicial	ADJ
ftr-468	1061	13	opinions	opinion	NOUN
ftr-468	1061	14	,	,	PUNCT
ftr-468	1061	15	though	though	ADV
ftr-468	1061	16	,	,	PUNCT
ftr-468	1061	17	is	be	AUX
ftr-468	1061	18	for	for	ADP
ftr-468	1061	19	the	the	DET
ftr-468	1061	20	most	most	ADJ
ftr-468	1061	21	part	part	NOUN
ftr-468	1061	22	merely	merely	ADV
ftr-468	1061	23	technical	technical	ADJ
ftr-468	1061	24	.	.	PUNCT
ftr-468	1062	1	certainly	certainly	ADV
ftr-468	1062	2	,	,	PUNCT
ftr-468	1062	3	the	the	DET
ftr-468	1062	4	regulation	regulation	NOUN
ftr-468	1062	5	is	be	AUX
ftr-468	1062	6	misplaced	misplace	VERB
ftr-468	1062	7	to	to	ADP
ftr-468	1062	8	the	the	DET
ftr-468	1062	9	extent	extent	NOUN
ftr-468	1062	10	it	it	PRON
ftr-468	1062	11	purports	purport	VERB
ftr-468	1062	12	to	to	PART
ftr-468	1062	13	interpret	interpret	VERB
ftr-468	1062	14	or	or	CCONJ
ftr-468	1062	15	expand	expand	VERB
ftr-468	1062	16	upon	upon	SCONJ
ftr-468	1062	17	the	the	DET
ftr-468	1062	18	problem	problem	NOUN
ftr-468	1062	19	addressed	address	VERB
ftr-468	1062	20	by	by	ADP
ftr-468	1062	21	section	section	NOUN
ftr-468	1062	22	502	502	NUM
ftr-468	1062	23	.	.	PUNCT
ftr-468	1063	1	in	in	ADP
ftr-468	1063	2	associated	associated	ADJ
ftr-468	1063	3	hospital	hospital	NOUN
ftr-468	1063	4	service	service	NOUN
ftr-468	1063	5	,	,	PUNCT
ftr-468	1063	6	the	the	DET
ftr-468	1063	7	damning	damning	ADJ
ftr-468	1063	8	opinion	opinion	NOUN
ftr-468	1063	9	is	be	AUX
ftr-468	1063	10	largely	largely	ADV
ftr-468	1063	11	a	a	DET
ftr-468	1063	12	result	result	NOUN
ftr-468	1063	13	of	of	ADP
ftr-468	1063	14	the	the	DET
ftr-468	1063	15	court	court	NOUN
ftr-468	1063	16	's	's	PART
ftr-468	1063	17	comparison	comparison	NOUN
ftr-468	1063	18	of	of	ADP
ftr-468	1063	19	the	the	DET
ftr-468	1063	20	regulation	regulation	NOUN
ftr-468	1063	21	with	with	ADP
ftr-468	1063	22	section	section	NOUN
ftr-468	1063	23	502	502	NUM
ftr-468	1063	24	,	,	PUNCT
ftr-468	1063	25	the	the	DET
ftr-468	1063	26	statute	statute	NOUN
ftr-468	1063	27	under	under	ADP
ftr-468	1063	28	which	which	PRON
ftr-468	1063	29	the	the	DET
ftr-468	1063	30	regulation	regulation	NOUN
ftr-468	1063	31	was	be	AUX
ftr-468	1063	32	enacted	enact	VERB
ftr-468	1063	33	.	.	PUNCT
ftr-468	1064	1	but	but	CCONJ
ftr-468	1064	2	the	the	DET
ftr-468	1064	3	regulation	regulation	NOUN
ftr-468	1064	4	could	could	AUX
ftr-468	1064	5	be	be	AUX
ftr-468	1064	6	divided	divide	VERB
ftr-468	1064	7	into	into	ADP
ftr-468	1064	8	its	its	PRON
ftr-468	1064	9	constituent	constituent	ADJ
ftr-468	1064	10	parts	part	NOUN
ftr-468	1064	11	and	and	CCONJ
ftr-468	1064	12	those	those	DET
ftr-468	1064	13	parts	part	NOUN
ftr-468	1064	14	would	would	AUX
ftr-468	1064	15	logically	logically	ADV
ftr-468	1064	16	fall	fall	VERB
ftr-468	1064	17	under	under	ADP
ftr-468	1064	18	either	either	DET
ftr-468	1064	19	section	section	NOUN
ftr-468	1064	20	501	501	NUM
ftr-468	1064	21	or	or	CCONJ
ftr-468	1064	22	section	section	NOUN
ftr-468	1064	23	511	511	NUM
ftr-468	1064	24	.	.	PUNCT
ftr-468	1065	1	the	the	DET
ftr-468	1065	2	amendment	amendment	NOUN
ftr-468	1065	3	stated	state	VERB
ftr-468	1065	4	that	that	SCONJ
ftr-468	1065	5	"	"	PUNCT
ftr-468	1065	6	an	an	DET
ftr-468	1065	7	exempt	exempt	ADJ
ftr-468	1065	8	organization	organization	NOUN
ftr-468	1065	9	is	be	AUX
ftr-468	1065	10	not	not	PART
ftr-468	1065	11	related	relate	VERB
ftr-468	1065	12	to	to	ADP
ftr-468	1065	13	another	another	DET
ftr-468	1065	14	exempt	exempt	ADJ
ftr-468	1065	15	organization	organization	NOUN
ftr-468	1065	16	merely	merely	ADV
ftr-468	1065	17	because	because	SCONJ
ftr-468	1065	18	they	they	PRON
ftr-468	1065	19	both	both	PRON
ftr-468	1065	20	engage	engage	VERB
ftr-468	1065	21	in	in	ADP
ftr-468	1065	22	the	the	DET
ftr-468	1065	23	same	same	ADJ
ftr-468	1065	24	type	type	NOUN
ftr-468	1065	25	of	of	ADP
ftr-468	1065	26	exempt	exempt	ADJ
ftr-468	1065	27	activities	activity	NOUN
ftr-468	1065	28	.	.	PUNCT
ftr-468	1065	29	"	"	PUNCT
ftr-468	1066	1	74	74	NUM
ftr-468	1066	2	t.c	t.c	PROPN
ftr-468	1066	3	.	.	PROPN
ftr-468	1066	4	213	213	NUM
ftr-468	1066	5	,	,	PUNCT
ftr-468	1066	6	219	219	NUM
ftr-468	1066	7	(	(	PUNCT
ftr-468	1066	8	citations	citation	NOUN
ftr-468	1066	9	omitted	omit	VERB
ftr-468	1066	10	)	)	PUNCT
ftr-468	1066	11	;	;	PUNCT
ftr-468	1066	12	regs	reg	NOUN
ftr-468	1066	13	.	.	PUNCT
ftr-468	1067	1	§	§	PROPN
ftr-468	1067	2	1.502	1.502	NUM
ftr-468	1067	3	-	-	SYM
ftr-468	1067	4	1(b)(2	1(b)(2	NUM
ftr-468	1067	5	)	)	PUNCT
ftr-468	1067	6	(	(	PUNCT
ftr-468	1067	7	last	last	ADJ
ftr-468	1067	8	sentence	sentence	NOUN
ftr-468	1067	9	)	)	PUNCT
ftr-468	1067	10	.	.	PUNCT
ftr-468	1068	1	139	139	NUM
ftr-468	1068	2	.	.	X
ftr-468	1068	3	74	74	NUM
ftr-468	1068	4	t.c	t.c	PROPN
ftr-468	1068	5	.	.	PUNCT
ftr-468	1069	1	at	at	ADP
ftr-468	1069	2	219	219	NUM
ftr-468	1069	3	.	.	PUNCT
ftr-468	1070	1	140	140	NUM
ftr-468	1070	2	.	.	PUNCT
ftr-468	1071	1	i	i	PRON
ftr-468	1071	2	d.	d.	PROPN
ftr-468	1071	3	141	141	NUM
ftr-468	1071	4	.	.	PUNCT
ftr-468	1072	1	i	i	PRON
ftr-468	1072	2	d.	d.	PROPN
ftr-468	1072	3	at	at	ADP
ftr-468	1072	4	227	227	NUM
ftr-468	1072	5	.	.	PUNCT
ftr-468	1073	1	[	[	X
ftr-468	1073	2	vol	vol	NOUN
ftr-468	1073	3	3:9	3:9	NUM
ftr-468	1073	4	creating	create	VERB
ftr-468	1073	5	compler	compler	NOUN
ftr-468	1073	6	monsters	monster	NOUN
ftr-468	1073	7	determination	determination	NOUN
ftr-468	1073	8	that	that	SCONJ
ftr-468	1073	9	tax	tax	NOUN
ftr-468	1073	10	exemption	exemption	NOUN
ftr-468	1073	11	should	should	AUX
ftr-468	1073	12	not	not	PART
ftr-468	1073	13	be	be	AUX
ftr-468	1073	14	granted	grant	VERB
ftr-468	1073	15	to	to	ADP
ftr-468	1073	16	a	a	DET
ftr-468	1073	17	consolidation	consolidation	NOUN
ftr-468	1073	18	entity	entity	NOUN
ftr-468	1073	19	is	be	AUX
ftr-468	1073	20	essentially	essentially	ADV
ftr-468	1073	21	stating	state	VERB
ftr-468	1073	22	a	a	DET
ftr-468	1073	23	conclusion	conclusion	NOUN
ftr-468	1073	24	that	that	SCONJ
ftr-468	1073	25	such	such	ADJ
ftr-468	1073	26	activity	activity	NOUN
ftr-468	1073	27	is	be	AUX
ftr-468	1073	28	not	not	PART
ftr-468	1073	29	exclusively	exclusively	ADV
ftr-468	1073	30	charitable	charitable	ADJ
ftr-468	1073	31	;	;	PUNCT
ftr-468	1073	32	that	that	SCONJ
ftr-468	1073	33	instead	instead	ADV
ftr-468	1073	34	it	it	PRON
ftr-468	1073	35	is	be	AUX
ftr-468	1073	36	a	a	DET
ftr-468	1073	37	nonexempt	nonexempt	ADJ
ftr-468	1073	38	activity	activity	NOUN
ftr-468	1073	39	.	.	PUNCT
ftr-468	1074	1	as	as	ADP
ftr-468	1074	2	such	such	ADJ
ftr-468	1074	3	,	,	PUNCT
ftr-468	1074	4	that	that	DET
ftr-468	1074	5	portion	portion	NOUN
ftr-468	1074	6	of	of	ADP
ftr-468	1074	7	regulations	regulation	NOUN
ftr-468	1074	8	section	section	VERB
ftr-468	1074	9	1.502	1.502	NUM
ftr-468	1074	10	-	-	SYM
ftr-468	1074	11	1(b	1(b	NUM
ftr-468	1074	12	)	)	PUNCT
ftr-468	1074	13	containing	contain	VERB
ftr-468	1074	14	that	that	DET
ftr-468	1074	15	determination	determination	NOUN
ftr-468	1074	16	would	would	AUX
ftr-468	1074	17	more	more	ADV
ftr-468	1074	18	properly	properly	ADV
ftr-468	1074	19	be	be	AUX
ftr-468	1074	20	promulgated	promulgate	VERB
ftr-468	1074	21	under	under	ADP
ftr-468	1074	22	section	section	NOUN
ftr-468	1074	23	501	501	NUM
ftr-468	1074	24	,	,	PUNCT
ftr-468	1074	25	setting	set	VERB
ftr-468	1074	26	aside	aside	ADP
ftr-468	1074	27	for	for	ADP
ftr-468	1074	28	the	the	DET
ftr-468	1074	29	moment	moment	NOUN
ftr-468	1074	30	the	the	DET
ftr-468	1074	31	determination	determination	NOUN
ftr-468	1074	32	's	's	PART
ftr-468	1074	33	substantive	substantive	ADJ
ftr-468	1074	34	merit	merit	NOUN
ftr-468	1074	35	.	.	PUNCT
ftr-468	1075	1	the	the	DET
ftr-468	1075	2	second	second	ADJ
ftr-468	1075	3	and	and	CCONJ
ftr-468	1075	4	third	third	ADJ
ftr-468	1075	5	determinations	determination	NOUN
ftr-468	1075	6	which	which	PRON
ftr-468	1075	7	state	state	VERB
ftr-468	1075	8	that	that	SCONJ
ftr-468	1075	9	a	a	DET
ftr-468	1075	10	tax	tax	NOUN
ftr-468	1075	11	exempt	exempt	ADJ
ftr-468	1075	12	organization	organization	NOUN
ftr-468	1075	13	engages	engage	VERB
ftr-468	1075	14	in	in	ADP
ftr-468	1075	15	unrelated	unrelated	ADJ
ftr-468	1075	16	activity	activity	NOUN
ftr-468	1075	17	if	if	SCONJ
ftr-468	1075	18	it	it	PRON
ftr-468	1075	19	provides	provide	VERB
ftr-468	1075	20	goods	good	NOUN
ftr-468	1075	21	and	and	CCONJ
ftr-468	1075	22	services	service	NOUN
ftr-468	1075	23	to	to	ADP
ftr-468	1075	24	an	an	DET
ftr-468	1075	25	unrelated	unrelated	ADJ
ftr-468	1075	26	exempt	exempt	ADJ
ftr-468	1075	27	organization	organization	NOUN
ftr-468	1075	28	,	,	PUNCT
ftr-468	1075	29	but	but	CCONJ
ftr-468	1075	30	does	do	AUX
ftr-468	1075	31	not	not	PART
ftr-468	1075	32	do	do	VERB
ftr-468	1075	33	so	so	ADV
ftr-468	1075	34	if	if	SCONJ
ftr-468	1075	35	the	the	DET
ftr-468	1075	36	other	other	ADJ
ftr-468	1075	37	exempt	exempt	ADJ
ftr-468	1075	38	organization	organization	NOUN
ftr-468	1075	39	is	be	AUX
ftr-468	1075	40	a	a	DET
ftr-468	1075	41	parent	parent	NOUN
ftr-468	1075	42	or	or	CCONJ
ftr-468	1075	43	sister	sister	NOUN
ftr-468	1075	44	organization	organization	NOUN
ftr-468	1075	45	,	,	PUNCT
ftr-468	1075	46	are	be	AUX
ftr-468	1075	47	essentially	essentially	ADV
ftr-468	1075	48	drawing	draw	VERB
ftr-468	1075	49	distinctions	distinction	NOUN
ftr-468	1075	50	between	between	ADP
ftr-468	1075	51	activities	activity	NOUN
ftr-468	1075	52	that	that	PRON
ftr-468	1075	53	are	be	AUX
ftr-468	1075	54	and	and	CCONJ
ftr-468	1075	55	are	be	AUX
ftr-468	1075	56	not	not	PART
ftr-468	1075	57	substantially	substantially	ADV
ftr-468	1075	58	related	relate	VERB
ftr-468	1075	59	to	to	ADP
ftr-468	1075	60	the	the	DET
ftr-468	1075	61	achievement	achievement	NOUN
ftr-468	1075	62	of	of	ADP
ftr-468	1075	63	the	the	DET
ftr-468	1075	64	parent	parent	NOUN
ftr-468	1075	65	's	's	PART
ftr-468	1075	66	charitable	charitable	ADJ
ftr-468	1075	67	goal	goal	NOUN
ftr-468	1075	68	.	.	PUNCT
ftr-468	1076	1	thus	thus	ADV
ftr-468	1076	2	,	,	PUNCT
ftr-468	1076	3	the	the	DET
ftr-468	1076	4	last	last	ADJ
ftr-468	1076	5	two	two	NUM
ftr-468	1076	6	parts	part	NOUN
ftr-468	1076	7	would	would	AUX
ftr-468	1076	8	more	more	ADV
ftr-468	1076	9	properly	properly	ADV
ftr-468	1076	10	be	be	AUX
ftr-468	1076	11	promulgated	promulgate	VERB
ftr-468	1076	12	under	under	ADP
ftr-468	1076	13	section	section	NOUN
ftr-468	1076	14	511	511	NUM
ftr-468	1076	15	.	.	PUNCT
ftr-468	1077	1	the	the	DET
ftr-468	1077	2	apparent	apparent	ADJ
ftr-468	1077	3	misplacement	misplacement	NOUN
ftr-468	1077	4	of	of	ADP
ftr-468	1077	5	regulations	regulation	NOUN
ftr-468	1077	6	section	section	VERB
ftr-468	1077	7	1.502	1.502	NUM
ftr-468	1077	8	-	-	SYM
ftr-468	1077	9	1	1	NUM
ftr-468	1077	10	(	(	PUNCT
ftr-468	1077	11	b	b	NOUN
ftr-468	1077	12	)	)	PUNCT
ftr-468	1077	13	may	may	AUX
ftr-468	1077	14	prove	prove	VERB
ftr-468	1077	15	its	its	PRON
ftr-468	1077	16	technical	technical	ADJ
ftr-468	1077	17	invalidity	invalidity	NOUN
ftr-468	1077	18	but	but	CCONJ
ftr-468	1077	19	it	it	PRON
ftr-468	1077	20	does	do	AUX
ftr-468	1077	21	not	not	PART
ftr-468	1077	22	address	address	VERB
ftr-468	1077	23	its	its	PRON
ftr-468	1077	24	substantive	substantive	ADJ
ftr-468	1077	25	merit	merit	NOUN
ftr-468	1077	26	.	.	PUNCT
ftr-468	1078	1	it	it	PRON
ftr-468	1078	2	is	be	AUX
ftr-468	1078	3	,	,	PUNCT
ftr-468	1078	4	as	as	SCONJ
ftr-468	1078	5	shown	show	VERB
ftr-468	1078	6	above	above	ADV
ftr-468	1078	7	,	,	PUNCT
ftr-468	1078	8	possible	possible	ADJ
ftr-468	1078	9	to	to	PART
ftr-468	1078	10	identify	identify	VERB
ftr-468	1078	11	the	the	DET
ftr-468	1078	12	overriding	overriding	ADJ
ftr-468	1078	13	concern	concern	NOUN
ftr-468	1078	14	of	of	ADP
ftr-468	1078	15	the	the	DET
ftr-468	1078	16	unfair	unfair	ADJ
ftr-468	1078	17	competition	competition	NOUN
ftr-468	1078	18	prohibitions	prohibition	NOUN
ftr-468	1078	19	,	,	PUNCT
ftr-468	1078	20	i.e.	i.e.	X
ftr-468	1078	21	,	,	PUNCT
ftr-468	1078	22	the	the	DET
ftr-468	1078	23	maintenance	maintenance	NOUN
ftr-468	1078	24	of	of	ADP
ftr-468	1078	25	the	the	DET
ftr-468	1078	26	taxable	taxable	ADJ
ftr-468	1078	27	market	market	NOUN
ftr-468	1078	28	's	's	PART
ftr-468	1078	29	ability	ability	NOUN
ftr-468	1078	30	to	to	PART
ftr-468	1078	31	provide	provide	VERB
ftr-468	1078	32	goods	good	NOUN
ftr-468	1078	33	and	and	CCONJ
ftr-468	1078	34	services	service	NOUN
ftr-468	1078	35	.	.	PUNCT
ftr-468	1079	1	'42	'42	NUM
ftr-468	1079	2	it	it	PRON
ftr-468	1079	3	is	be	AUX
ftr-468	1079	4	altogether	altogether	ADV
ftr-468	1079	5	a	a	DET
ftr-468	1079	6	different	different	ADJ
ftr-468	1079	7	matter	matter	NOUN
ftr-468	1079	8	to	to	PART
ftr-468	1079	9	identify	identify	VERB
ftr-468	1079	10	those	those	DET
ftr-468	1079	11	facts	fact	NOUN
ftr-468	1079	12	which	which	PRON
ftr-468	1079	13	,	,	PUNCT
ftr-468	1079	14	in	in	ADP
ftr-468	1079	15	every	every	DET
ftr-468	1079	16	case	case	NOUN
ftr-468	1079	17	,	,	PUNCT
ftr-468	1079	18	will	will	AUX
ftr-468	1079	19	support	support	VERB
ftr-468	1079	20	the	the	DET
ftr-468	1079	21	conclusion	conclusion	NOUN
ftr-468	1079	22	that	that	SCONJ
ftr-468	1079	23	the	the	DET
ftr-468	1079	24	activities	activity	NOUN
ftr-468	1079	25	of	of	ADP
ftr-468	1079	26	a	a	DET
ftr-468	1079	27	particular	particular	ADJ
ftr-468	1079	28	tax	tax	NOUN
ftr-468	1079	29	exempt	exempt	ADJ
ftr-468	1079	30	organization	organization	NOUN
ftr-468	1079	31	impedes	impede	VERB
ftr-468	1079	32	the	the	DET
ftr-468	1079	33	market	market	NOUN
ftr-468	1079	34	's	's	PART
ftr-468	1079	35	ability	ability	NOUN
ftr-468	1079	36	to	to	PART
ftr-468	1079	37	function	function	VERB
ftr-468	1079	38	effectively	effectively	ADV
ftr-468	1079	39	.	.	PUNCT
ftr-468	1080	1	143	143	NUM
ftr-468	1080	2	therefore	therefore	ADV
ftr-468	1080	3	it	it	PRON
ftr-468	1080	4	is	be	AUX
ftr-468	1080	5	impossible	impossible	ADJ
ftr-468	1080	6	to	to	PART
ftr-468	1080	7	state	state	VERB
ftr-468	1080	8	categorically	categorically	ADV
ftr-468	1080	9	that	that	SCONJ
ftr-468	1080	10	the	the	DET
ftr-468	1080	11	consolidation	consolidation	NOUN
ftr-468	1080	12	efforts	effort	NOUN
ftr-468	1080	13	prohibited	prohibit	VERB
ftr-468	1080	14	by	by	ADP
ftr-468	1080	15	the	the	DET
ftr-468	1080	16	integral	integral	ADJ
ftr-468	1080	17	part	part	NOUN
ftr-468	1080	18	doctrine	doctrine	NOUN
ftr-468	1080	19	do	do	AUX
ftr-468	1080	20	not	not	PART
ftr-468	1080	21	constitute	constitute	VERB
ftr-468	1080	22	unfair	unfair	ADJ
ftr-468	1080	23	competition	competition	NOUN
ftr-468	1080	24	.	.	PUNCT
ftr-468	1081	1	the	the	DET
ftr-468	1081	2	one	one	NUM
ftr-468	1081	3	thing	thing	NOUN
ftr-468	1081	4	that	that	PRON
ftr-468	1081	5	can	can	AUX
ftr-468	1081	6	be	be	AUX
ftr-468	1081	7	determined	determine	VERB
ftr-468	1081	8	,	,	PUNCT
ftr-468	1081	9	however	however	ADV
ftr-468	1081	10	,	,	PUNCT
ftr-468	1081	11	is	be	AUX
ftr-468	1081	12	that	that	SCONJ
ftr-468	1081	13	joint	joint	ADJ
ftr-468	1081	14	operating	operate	VERB
ftr-468	1081	15	agreements	agreement	NOUN
ftr-468	1081	16	allow	allow	VERB
ftr-468	1081	17	the	the	DET
ftr-468	1081	18	identical	identical	ADJ
ftr-468	1081	19	degree	degree	NOUN
ftr-468	1081	20	of	of	ADP
ftr-468	1081	21	consolidation	consolidation	NOUN
ftr-468	1081	22	otherwise	otherwise	ADV
ftr-468	1081	23	prohibited	prohibit	VERB
ftr-468	1081	24	by	by	ADP
ftr-468	1081	25	the	the	DET
ftr-468	1081	26	regulations	regulation	NOUN
ftr-468	1081	27	section	section	NOUN
ftr-468	1081	28	1.502	1.502	NUM
ftr-468	1081	29	-	-	SYM
ftr-468	1081	30	1(b	1(b	NUM
ftr-468	1081	31	)	)	PUNCT
ftr-468	1081	32	.	.	PUNCT
ftr-468	1082	1	where	where	SCONJ
ftr-468	1082	2	the	the	DET
ftr-468	1082	3	regulation	regulation	NOUN
ftr-468	1082	4	prohibits	prohibit	VERB
ftr-468	1082	5	unrelated	unrelated	ADJ
ftr-468	1082	6	exempt	exempt	ADJ
ftr-468	1082	7	organizations	organization	NOUN
ftr-468	1082	8	from	from	ADP
ftr-468	1082	9	sharing	share	VERB
ftr-468	1082	10	the	the	DET
ftr-468	1082	11	costs	cost	NOUN
ftr-468	1082	12	of	of	ADP
ftr-468	1082	13	goods	good	NOUN
ftr-468	1082	14	and	and	CCONJ
ftr-468	1082	15	services	service	NOUN
ftr-468	1082	16	,	,	PUNCT
ftr-468	1082	17	the	the	DET
ftr-468	1082	18	service	service	NOUN
ftr-468	1082	19	's	's	PART
ftr-468	1082	20	joint	joint	ADJ
ftr-468	1082	21	operating	operating	NOUN
ftr-468	1082	22	agreement	agreement	NOUN
ftr-468	1082	23	allows	allow	VERB
ftr-468	1082	24	such	such	ADJ
ftr-468	1082	25	sharing	sharing	NOUN
ftr-468	1082	26	.	.	PUNCT
ftr-468	1083	1	where	where	SCONJ
ftr-468	1083	2	the	the	DET
ftr-468	1083	3	regulation	regulation	NOUN
ftr-468	1083	4	denies	deny	VERB
ftr-468	1083	5	tax	tax	NOUN
ftr-468	1083	6	exempt	exempt	ADJ
ftr-468	1083	7	status	status	NOUN
ftr-468	1083	8	to	to	ADP
ftr-468	1083	9	a	a	DET
ftr-468	1083	10	consolidation	consolidation	NOUN
ftr-468	1083	11	entity	entity	NOUN
ftr-468	1083	12	,	,	PUNCT
ftr-468	1083	13	the	the	DET
ftr-468	1083	14	service	service	NOUN
ftr-468	1083	15	's	's	PART
ftr-468	1083	16	joint	joint	ADJ
ftr-468	1083	17	operating	operating	NOUN
ftr-468	1083	18	agreement	agreement	NOUN
ftr-468	1083	19	requirement	requirement	NOUN
ftr-468	1083	20	grants	grant	NOUN
ftr-468	1083	21	exemption	exemption	NOUN
ftr-468	1083	22	.	.	PUNCT
ftr-468	1084	1	likewise	likewise	ADV
ftr-468	1084	2	,	,	PUNCT
ftr-468	1084	3	where	where	SCONJ
ftr-468	1084	4	specific	specific	ADJ
ftr-468	1084	5	statutory	statutory	ADJ
ftr-468	1084	6	law	law	NOUN
ftr-468	1084	7	denies	deny	VERB
ftr-468	1084	8	tax	tax	NOUN
ftr-468	1084	9	exempt	exempt	ADJ
ftr-468	1084	10	status	status	NOUN
ftr-468	1084	11	to	to	ADP
ftr-468	1084	12	an	an	DET
ftr-468	1084	13	entity	entity	NOUN
ftr-468	1084	14	which	which	PRON
ftr-468	1084	15	provides	provide	VERB
ftr-468	1084	16	laundry	laundry	ADJ
ftr-468	1084	17	service	service	NOUN
ftr-468	1084	18	to	to	ADP
ftr-468	1084	19	unrelated	unrelated	ADJ
ftr-468	1084	20	hospitals	hospital	NOUN
ftr-468	1084	21	,	,	PUNCT
ftr-468	1084	22	for	for	ADP
ftr-468	1084	23	example	example	NOUN
ftr-468	1084	24	,	,	PUNCT
ftr-468	1084	25	the	the	DET
ftr-468	1084	26	joint	joint	ADJ
ftr-468	1084	27	operating	operating	NOUN
ftr-468	1084	28	agreement	agreement	NOUN
ftr-468	1084	29	allows	allow	VERB
ftr-468	1084	30	such	such	ADJ
ftr-468	1084	31	activity	activity	NOUN
ftr-468	1084	32	.	.	PUNCT
ftr-468	1085	1	it	it	PRON
ftr-468	1085	2	is	be	AUX
ftr-468	1085	3	difficult	difficult	ADJ
ftr-468	1085	4	to	to	PART
ftr-468	1085	5	see	see	VERB
ftr-468	1085	6	how	how	SCONJ
ftr-468	1085	7	the	the	DET
ftr-468	1085	8	result	result	NOUN
ftr-468	1085	9	in	in	ADP
ftr-468	1085	10	one	one	NUM
ftr-468	1085	11	instance	instance	NOUN
ftr-468	1085	12	can	can	AUX
ftr-468	1085	13	be	be	AUX
ftr-468	1085	14	characterized	characterize	VERB
ftr-468	1085	15	as	as	ADP
ftr-468	1085	16	unfair	unfair	ADJ
ftr-468	1085	17	competition	competition	NOUN
ftr-468	1085	18	while	while	SCONJ
ftr-468	1085	19	the	the	DET
ftr-468	1085	20	identical	identical	ADJ
ftr-468	1085	21	result	result	NOUN
ftr-468	1085	22	in	in	ADP
ftr-468	1085	23	another	another	PRON
ftr-468	1085	24	is	be	AUX
ftr-468	1085	25	fair	fair	ADJ
ftr-468	1085	26	competition	competition	NOUN
ftr-468	1085	27	.	.	PUNCT
ftr-468	1086	1	the	the	DET
ftr-468	1086	2	identical	identical	ADJ
ftr-468	1086	3	result	result	NOUN
ftr-468	1086	4	in	in	ADP
ftr-468	1086	5	either	either	DET
ftr-468	1086	6	case	case	NOUN
ftr-468	1086	7	,	,	PUNCT
ftr-468	1086	8	where	where	SCONJ
ftr-468	1086	9	one	one	NUM
ftr-468	1086	10	method	method	NOUN
ftr-468	1086	11	is	be	AUX
ftr-468	1086	12	prohibited	prohibit	VERB
ftr-468	1086	13	and	and	CCONJ
ftr-468	1086	14	the	the	DET
ftr-468	1086	15	other	other	ADJ
ftr-468	1086	16	allowed	allow	VERB
ftr-468	1086	17	,	,	PUNCT
ftr-468	1086	18	leads	lead	VERB
ftr-468	1086	19	inexorably	inexorably	ADV
ftr-468	1086	20	to	to	ADP
ftr-468	1086	21	the	the	DET
ftr-468	1086	22	conclusion	conclusion	NOUN
ftr-468	1086	23	that	that	SCONJ
ftr-468	1086	24	consolidation	consolidation	NOUN
ftr-468	1086	25	such	such	ADJ
ftr-468	1086	26	as	as	ADP
ftr-468	1086	27	that	that	PRON
ftr-468	1086	28	prohibited	prohibit	VERB
ftr-468	1086	29	in	in	ADP
ftr-468	1086	30	the	the	DET
ftr-468	1086	31	absence	absence	NOUN
ftr-468	1086	32	of	of	ADP
ftr-468	1086	33	joint	joint	ADJ
ftr-468	1086	34	operating	operating	NOUN
ftr-468	1086	35	agreements	agreement	NOUN
ftr-468	1086	36	does	do	AUX
ftr-468	1086	37	not	not	PART
ftr-468	1086	38	really	really	ADV
ftr-468	1086	39	constitute	constitute	VERB
ftr-468	1086	40	unfair	unfair	ADJ
ftr-468	1086	41	competition	competition	NOUN
ftr-468	1086	42	.	.	PUNCT
ftr-468	1087	1	with	with	ADP
ftr-468	1087	2	the	the	DET
ftr-468	1087	3	joint	joint	ADJ
ftr-468	1087	4	operating	operating	NOUN
ftr-468	1087	5	agreement	agreement	NOUN
ftr-468	1087	6	mechanism	mechanism	NOUN
ftr-468	1087	7	,	,	PUNCT
ftr-468	1087	8	it	it	PRON
ftr-468	1087	9	is	be	AUX
ftr-468	1087	10	the	the	DET
ftr-468	1087	11	achievement	achievement	NOUN
ftr-468	1087	12	of	of	ADP
ftr-468	1087	13	centralized	centralized	ADJ
ftr-468	1087	14	control	control	NOUN
ftr-468	1087	15	142	142	NUM
ftr-468	1087	16	.	.	PUNCT
ftr-468	1088	1	see	see	VERB
ftr-468	1088	2	supra	supra	PROPN
ftr-468	1088	3	notes	note	VERB
ftr-468	1088	4	104	104	NUM
ftr-468	1088	5	-	-	SYM
ftr-468	1088	6	110	110	NUM
ftr-468	1088	7	and	and	CCONJ
ftr-468	1088	8	accompanying	accompany	VERB
ftr-468	1088	9	text	text	NOUN
ftr-468	1088	10	.	.	PUNCT
ftr-468	1089	1	143	143	NUM
ftr-468	1089	2	.	.	PUNCT
ftr-468	1090	1	"	"	PUNCT
ftr-468	1090	2	while	while	SCONJ
ftr-468	1090	3	an	an	DET
ftr-468	1090	4	economically	economically	ADV
ftr-468	1090	5	sophisticated	sophisticated	ADJ
ftr-468	1090	6	definition	definition	NOUN
ftr-468	1090	7	of	of	ADP
ftr-468	1090	8	unfairness	unfairness	NOUN
ftr-468	1090	9	is	be	AUX
ftr-468	1090	10	possible	possible	ADJ
ftr-468	1090	11	,	,	PUNCT
ftr-468	1090	12	its	its	PRON
ftr-468	1090	13	application	application	NOUN
ftr-468	1090	14	involves	involve	VERB
ftr-468	1090	15	subtle	subtle	ADJ
ftr-468	1090	16	empirical	empirical	ADJ
ftr-468	1090	17	issues	issue	NOUN
ftr-468	1090	18	--	--	PUNCT
ftr-468	1090	19	so	so	ADV
ftr-468	1090	20	subtle	subtle	ADJ
ftr-468	1090	21	that	that	SCONJ
ftr-468	1090	22	they	they	PRON
ftr-468	1090	23	may	may	AUX
ftr-468	1090	24	be	be	AUX
ftr-468	1090	25	beyond	beyond	ADP
ftr-468	1090	26	the	the	DET
ftr-468	1090	27	administrative	administrative	ADJ
ftr-468	1090	28	capacities	capacity	NOUN
ftr-468	1090	29	of	of	ADP
ftr-468	1090	30	the	the	DET
ftr-468	1090	31	irs	irs	PROPN
ftr-468	1090	32	.	.	PUNCT
ftr-468	1090	33	"	"	PUNCT
ftr-468	1090	34	rose	rise	VERB
ftr-468	1090	35	-	-	PUNCT
ftr-468	1090	36	ackerman	ackerman	NOUN
ftr-468	1090	37	,	,	PUNCT
ftr-468	1090	38	supra	supra	PROPN
ftr-468	1090	39	note	note	NOUN
ftr-468	1090	40	104	104	NUM
ftr-468	1090	41	.	.	PUNCT
ftr-468	1091	1	at	at	ADP
ftr-468	1091	2	1022	1022	NUM
ftr-468	1091	3	.	.	PUNCT
ftr-468	1092	1	19971	19971	NUM
ftr-468	1092	2	florida	florida	PROPN
ftr-468	1092	3	tax	tax	NOUN
ftr-468	1092	4	review	review	NOUN
ftr-468	1092	5	between	between	ADP
ftr-468	1092	6	otherwise	otherwise	ADV
ftr-468	1092	7	unrelated	unrelated	ADJ
ftr-468	1092	8	exempt	exempt	ADJ
ftr-468	1092	9	organizations	organization	NOUN
ftr-468	1092	10	that	that	PRON
ftr-468	1092	11	apparently	apparently	ADV
ftr-468	1092	12	is	be	AUX
ftr-468	1092	13	thought	think	VERB
ftr-468	1092	14	to	to	PART
ftr-468	1092	15	alleviate	alleviate	VERB
ftr-468	1092	16	the	the	DET
ftr-468	1092	17	market	market	NOUN
ftr-468	1092	18	harm	harm	NOUN
ftr-468	1092	19	which	which	PRON
ftr-468	1092	20	characterizes	characterize	VERB
ftr-468	1092	21	the	the	DET
ftr-468	1092	22	concept	concept	NOUN
ftr-468	1092	23	of	of	ADP
ftr-468	1092	24	unfair	unfair	ADJ
ftr-468	1092	25	competition	competition	NOUN
ftr-468	1092	26	.	.	PUNCT
ftr-468	1093	1	the	the	DET
ftr-468	1093	2	lack	lack	NOUN
ftr-468	1093	3	of	of	ADP
ftr-468	1093	4	centralized	centralized	ADJ
ftr-468	1093	5	control	control	NOUN
ftr-468	1093	6	is	be	AUX
ftr-468	1093	7	the	the	DET
ftr-468	1093	8	apparent	apparent	ADJ
ftr-468	1093	9	basis	basis	NOUN
ftr-468	1093	10	of	of	ADP
ftr-468	1093	11	regulations	regulation	NOUN
ftr-468	1093	12	section	section	VERB
ftr-468	1093	13	1.502	1.502	NUM
ftr-468	1093	14	-	-	SYM
ftr-468	1093	15	1(b	1(b	NUM
ftr-468	1093	16	)	)	PUNCT
ftr-468	1093	17	's	's	PART
ftr-468	1093	18	consolidation	consolidation	NOUN
ftr-468	1093	19	prohibitions	prohibition	NOUN
ftr-468	1093	20	.	.	PUNCT
ftr-468	1094	1	this	this	PRON
ftr-468	1094	2	suggests	suggest	VERB
ftr-468	1094	3	,	,	PUNCT
ftr-468	1094	4	without	without	ADP
ftr-468	1094	5	explanation	explanation	NOUN
ftr-468	1094	6	,	,	PUNCT
ftr-468	1094	7	that	that	SCONJ
ftr-468	1094	8	the	the	DET
ftr-468	1094	9	process	process	NOUN
ftr-468	1094	10	of	of	ADP
ftr-468	1094	11	consolidation	consolidation	NOUN
ftr-468	1094	12	embodied	embody	VERB
ftr-468	1094	13	in	in	ADP
ftr-468	1094	14	joint	joint	ADJ
ftr-468	1094	15	operating	operating	NOUN
ftr-468	1094	16	agreements	agreement	NOUN
ftr-468	1094	17	somehow	somehow	ADV
ftr-468	1094	18	alleviates	alleviate	VERB
ftr-468	1094	19	the	the	DET
ftr-468	1094	20	unfair	unfair	ADJ
ftr-468	1094	21	competition	competition	NOUN
ftr-468	1094	22	resulting	result	VERB
ftr-468	1094	23	in	in	ADP
ftr-468	1094	24	the	the	DET
ftr-468	1094	25	absence	absence	NOUN
ftr-468	1094	26	of	of	ADP
ftr-468	1094	27	joint	joint	ADJ
ftr-468	1094	28	operating	operating	NOUN
ftr-468	1094	29	agreements	agreement	NOUN
ftr-468	1094	30	.	.	PUNCT
ftr-468	1095	1	but	but	CCONJ
ftr-468	1095	2	the	the	DET
ftr-468	1095	3	unfair	unfair	ADJ
ftr-468	1095	4	competition	competition	NOUN
ftr-468	1095	5	is	be	AUX
ftr-468	1095	6	concerned	concern	VERB
ftr-468	1095	7	with	with	ADP
ftr-468	1095	8	the	the	DET
ftr-468	1095	9	resulting	result	VERB
ftr-468	1095	10	harm	harm	NOUN
ftr-468	1095	11	to	to	ADP
ftr-468	1095	12	the	the	DET
ftr-468	1095	13	taxable	taxable	ADJ
ftr-468	1095	14	economy	economy	NOUN
ftr-468	1095	15	,	,	PUNCT
ftr-468	1095	16	not	not	PART
ftr-468	1095	17	the	the	DET
ftr-468	1095	18	process	process	NOUN
ftr-468	1095	19	by	by	ADP
ftr-468	1095	20	which	which	PRON
ftr-468	1095	21	the	the	DET
ftr-468	1095	22	harm	harm	NOUN
ftr-468	1095	23	occurs	occur	VERB
ftr-468	1095	24	.	.	PUNCT
ftr-468	1096	1	with	with	ADP
ftr-468	1096	2	joint	joint	ADJ
ftr-468	1096	3	operating	operating	NOUN
ftr-468	1096	4	agreements	agreement	NOUN
ftr-468	1096	5	,	,	PUNCT
ftr-468	1096	6	the	the	DET
ftr-468	1096	7	result	result	NOUN
ftr-468	1096	8	relative	relative	ADJ
ftr-468	1096	9	to	to	ADP
ftr-468	1096	10	the	the	DET
ftr-468	1096	11	policy	policy	NOUN
ftr-468	1096	12	interest	interest	NOUN
ftr-468	1096	13	in	in	ADP
ftr-468	1096	14	maintaining	maintain	VERB
ftr-468	1096	15	the	the	DET
ftr-468	1096	16	viability	viability	NOUN
ftr-468	1096	17	of	of	ADP
ftr-468	1096	18	,	,	PUNCT
ftr-468	1096	19	or	or	CCONJ
ftr-468	1096	20	at	at	ADP
ftr-468	1096	21	least	least	ADJ
ftr-468	1096	22	maintaining	maintain	VERB
ftr-468	1096	23	governmental	governmental	ADJ
ftr-468	1096	24	neutrality	neutrality	NOUN
ftr-468	1096	25	with	with	ADP
ftr-468	1096	26	respect	respect	NOUN
ftr-468	1096	27	to	to	ADP
ftr-468	1096	28	,	,	PUNCT
ftr-468	1096	29	the	the	DET
ftr-468	1096	30	taxable	taxable	ADJ
ftr-468	1096	31	economy	economy	NOUN
ftr-468	1096	32	,	,	PUNCT
ftr-468	1096	33	is	be	AUX
ftr-468	1096	34	identical	identical	ADJ
ftr-468	1096	35	to	to	ADP
ftr-468	1096	36	the	the	DET
ftr-468	1096	37	result	result	NOUN
ftr-468	1096	38	which	which	PRON
ftr-468	1096	39	would	would	AUX
ftr-468	1096	40	occur	occur	VERB
ftr-468	1096	41	without	without	ADP
ftr-468	1096	42	regulations	regulation	NOUN
ftr-468	1096	43	section	section	NOUN
ftr-468	1096	44	1.502	1.502	NUM
ftr-468	1096	45	-	-	SYM
ftr-468	1096	46	1	1	NUM
ftr-468	1096	47	(	(	PUNCT
ftr-468	1096	48	b	b	NOUN
ftr-468	1096	49	)	)	PUNCT
ftr-468	1096	50	.	.	PUNCT
ftr-468	1097	1	to	to	ADP
ftr-468	1097	2	the	the	DET
ftr-468	1097	3	extent	extent	NOUN
ftr-468	1097	4	taxable	taxable	ADJ
ftr-468	1097	5	entities	entity	NOUN
ftr-468	1097	6	would	would	AUX
ftr-468	1097	7	be	be	AUX
ftr-468	1097	8	denied	deny	VERB
ftr-468	1097	9	certain	certain	ADJ
ftr-468	1097	10	market	market	NOUN
ftr-468	1097	11	opportunities	opportunity	NOUN
ftr-468	1097	12	in	in	ADP
ftr-468	1097	13	the	the	DET
ftr-468	1097	14	absence	absence	NOUN
ftr-468	1097	15	of	of	ADP
ftr-468	1097	16	the	the	DET
ftr-468	1097	17	regulation	regulation	NOUN
ftr-468	1097	18	,	,	PUNCT
ftr-468	1097	19	the	the	DET
ftr-468	1097	20	resulting	result	VERB
ftr-468	1097	21	denial	denial	NOUN
ftr-468	1097	22	is	be	AUX
ftr-468	1097	23	identical	identical	ADJ
ftr-468	1097	24	using	use	VERB
ftr-468	1097	25	the	the	DET
ftr-468	1097	26	joint	joint	ADJ
ftr-468	1097	27	operating	operating	NOUN
ftr-468	1097	28	agreement	agreement	NOUN
ftr-468	1097	29	mechanism	mechanism	NOUN
ftr-468	1097	30	.	.	PUNCT
ftr-468	1098	1	certainly	certainly	ADV
ftr-468	1098	2	,	,	PUNCT
ftr-468	1098	3	unchecked	unchecked	ADJ
ftr-468	1098	4	consolidation	consolidation	NOUN
ftr-468	1098	5	between	between	ADP
ftr-468	1098	6	tax	tax	NOUN
ftr-468	1098	7	exempt	exempt	ADJ
ftr-468	1098	8	entities	entity	NOUN
ftr-468	1098	9	might	might	AUX
ftr-468	1098	10	very	very	ADV
ftr-468	1098	11	well	well	ADV
ftr-468	1098	12	constitute	constitute	VERB
ftr-468	1098	13	unfair	unfair	ADJ
ftr-468	1098	14	competition	competition	NOUN
ftr-468	1098	15	in	in	ADP
ftr-468	1098	16	the	the	DET
ftr-468	1098	17	same	same	ADJ
ftr-468	1098	18	manner	manner	NOUN
ftr-468	1098	19	that	that	PRON
ftr-468	1098	20	monopolies	monopoly	NOUN
ftr-468	1098	21	are	be	AUX
ftr-468	1098	22	thought	think	VERB
ftr-468	1098	23	to	to	PART
ftr-468	1098	24	affect	affect	VERB
ftr-468	1098	25	the	the	DET
ftr-468	1098	26	taxable	taxable	ADJ
ftr-468	1098	27	economy	economy	NOUN
ftr-468	1098	28	,	,	PUNCT
ftr-468	1098	29	'	'	PUNCT
ftr-468	1098	30	"	"	PUNCT
ftr-468	1098	31	but	but	CCONJ
ftr-468	1098	32	that	that	DET
ftr-468	1098	33	case	case	NOUN
ftr-468	1098	34	has	have	AUX
ftr-468	1098	35	not	not	PART
ftr-468	1098	36	been	be	AUX
ftr-468	1098	37	made	make	VERB
ftr-468	1098	38	and	and	CCONJ
ftr-468	1098	39	indeed	indeed	ADV
ftr-468	1098	40	is	be	AUX
ftr-468	1098	41	weakened	weaken	VERB
ftr-468	1098	42	by	by	ADP
ftr-468	1098	43	the	the	DET
ftr-468	1098	44	approval	approval	NOUN
ftr-468	1098	45	of	of	ADP
ftr-468	1098	46	joint	joint	ADJ
ftr-468	1098	47	operating	operating	NOUN
ftr-468	1098	48	agreements	agreement	NOUN
ftr-468	1098	49	which	which	PRON
ftr-468	1098	50	allow	allow	VERB
ftr-468	1098	51	an	an	DET
ftr-468	1098	52	identical	identical	ADJ
ftr-468	1098	53	,	,	PUNCT
ftr-468	1098	54	and	and	CCONJ
ftr-468	1098	55	in	in	ADP
ftr-468	1098	56	most	most	ADJ
ftr-468	1098	57	cases	case	NOUN
ftr-468	1098	58	increased	increase	VERB
ftr-468	1098	59	consolidating	consolidating	NOUN
ftr-468	1098	60	result	result	NOUN
ftr-468	1098	61	as	as	SCONJ
ftr-468	1098	62	that	that	PRON
ftr-468	1098	63	which	which	PRON
ftr-468	1098	64	would	would	AUX
ftr-468	1098	65	be	be	AUX
ftr-468	1098	66	available	available	ADJ
ftr-468	1098	67	in	in	ADP
ftr-468	1098	68	the	the	DET
ftr-468	1098	69	absence	absence	NOUN
ftr-468	1098	70	of	of	ADP
ftr-468	1098	71	regulations	regulation	NOUN
ftr-468	1098	72	section	section	NOUN
ftr-468	1098	73	1.5021(b)145	1.5021(b)145	NUM
ftr-468	1098	74	.	.	PUNCT
ftr-468	1099	1	the	the	DET
ftr-468	1099	2	only	only	ADJ
ftr-468	1099	3	difference	difference	NOUN
ftr-468	1099	4	is	be	AUX
ftr-468	1099	5	the	the	DET
ftr-468	1099	6	process	process	NOUN
ftr-468	1099	7	by	by	ADP
ftr-468	1099	8	which	which	PRON
ftr-468	1099	9	that	that	DET
ftr-468	1099	10	result	result	NOUN
ftr-468	1099	11	is	be	AUX
ftr-468	1099	12	obtained	obtain	VERB
ftr-468	1099	13	.	.	PUNCT
ftr-468	1100	1	as	as	SCONJ
ftr-468	1100	2	the	the	DET
ftr-468	1100	3	tax	tax	NOUN
ftr-468	1100	4	court	court	NOUN
ftr-468	1100	5	in	in	ADP
ftr-468	1100	6	associated	associated	ADJ
ftr-468	1100	7	hospital	hospital	NOUN
ftr-468	1100	8	services	service	NOUN
ftr-468	1100	9	noted	note	VERB
ftr-468	1100	10	,	,	PUNCT
ftr-468	1100	11	focusing	focus	VERB
ftr-468	1100	12	on	on	ADP
ftr-468	1100	13	the	the	DET
ftr-468	1100	14	process	process	NOUN
ftr-468	1100	15	is	be	AUX
ftr-468	1100	16	"	"	PUNCT
ftr-468	1100	17	totally	totally	ADV
ftr-468	1100	18	beside	beside	ADP
ftr-468	1100	19	the	the	DET
ftr-468	1100	20	point	point	NOUN
ftr-468	1100	21	.	.	PUNCT
ftr-468	1101	1	"	"	PUNCT
ftr-468	1101	2	''	''	PUNCT
ftr-468	1101	3	46	46	NUM
ftr-468	1101	4	this	this	DET
ftr-468	1101	5	conclusion	conclusion	NOUN
ftr-468	1101	6	is	be	AUX
ftr-468	1101	7	supported	support	VERB
ftr-468	1101	8	by	by	ADP
ftr-468	1101	9	prior	prior	ADJ
ftr-468	1101	10	rulings	ruling	NOUN
ftr-468	1101	11	and	and	CCONJ
ftr-468	1101	12	statutory	statutory	ADJ
ftr-468	1101	13	provisions	provision	NOUN
ftr-468	1101	14	which	which	PRON
ftr-468	1101	15	grant	grant	VERB
ftr-468	1101	16	tax	tax	NOUN
ftr-468	1101	17	exempt	exempt	ADJ
ftr-468	1101	18	status	status	NOUN
ftr-468	1101	19	to	to	ADP
ftr-468	1101	20	consolidation	consolidation	NOUN
ftr-468	1101	21	entities	entity	NOUN
ftr-468	1101	22	without	without	ADP
ftr-468	1101	23	regard	regard	NOUN
ftr-468	1101	24	to	to	ADP
ftr-468	1101	25	the	the	DET
ftr-468	1101	26	relationship	relationship	NOUN
ftr-468	1101	27	between	between	ADP
ftr-468	1101	28	the	the	DET
ftr-468	1101	29	consolidation	consolidation	NOUN
ftr-468	1101	30	entity	entity	NOUN
ftr-468	1101	31	and	and	CCONJ
ftr-468	1101	32	the	the	DET
ftr-468	1101	33	service	service	NOUN
ftr-468	1101	34	-	-	PUNCT
ftr-468	1101	35	recipient	recipient	NOUN
ftr-468	1101	36	organizations	organization	NOUN
ftr-468	1101	37	.	.	PUNCT
ftr-468	1102	1	'47	'47	PROPN
ftr-468	1102	2	thus	thus	ADV
ftr-468	1102	3	,	,	PUNCT
ftr-468	1102	4	had	have	VERB
ftr-468	1102	5	the	the	DET
ftr-468	1102	6	tax	tax	NOUN
ftr-468	1102	7	court	court	NOUN
ftr-468	1102	8	in	in	ADP
ftr-468	1102	9	associated	associated	ADJ
ftr-468	1102	10	hospital	hospital	NOUN
ftr-468	1102	11	services	service	NOUN
ftr-468	1102	12	been	be	AUX
ftr-468	1102	13	presented	present	VERB
ftr-468	1102	14	with	with	ADP
ftr-468	1102	15	the	the	DET
ftr-468	1102	16	knowledge	knowledge	NOUN
ftr-468	1102	17	that	that	SCONJ
ftr-468	1102	18	the	the	DET
ftr-468	1102	19	decried	decried	ADJ
ftr-468	1102	20	consolidation	consolidation	NOUN
ftr-468	1102	21	was	be	AUX
ftr-468	1102	22	available	available	ADJ
ftr-468	1102	23	under	under	ADP
ftr-468	1102	24	a	a	DET
ftr-468	1102	25	more	more	ADV
ftr-468	1102	26	complicated	complicated	ADJ
ftr-468	1102	27	process	process	NOUN
ftr-468	1102	28	,	,	PUNCT
ftr-468	1102	29	it	it	PRON
ftr-468	1102	30	very	very	ADV
ftr-468	1102	31	well	well	ADV
ftr-468	1102	32	might	might	AUX
ftr-468	1102	33	have	have	AUX
ftr-468	1102	34	been	be	AUX
ftr-468	1102	35	more	more	ADV
ftr-468	1102	36	confident	confident	ADJ
ftr-468	1102	37	in	in	ADP
ftr-468	1102	38	its	its	PRON
ftr-468	1102	39	speculation	speculation	NOUN
ftr-468	1102	40	that	that	SCONJ
ftr-468	1102	41	consolidation	consolidation	NOUN
ftr-468	1102	42	does	do	AUX
ftr-468	1102	43	not	not	PART
ftr-468	1102	44	ipso	ipso	VERB
ftr-468	1102	45	facto	facto	X
ftr-468	1102	46	constitute	constitute	VERB
ftr-468	1102	47	unfair	unfair	ADJ
ftr-468	1102	48	competition	competition	NOUN
ftr-468	1102	49	and	and	CCONJ
ftr-468	1102	50	rejected	reject	VERB
ftr-468	1102	51	the	the	DET
ftr-468	1102	52	regulation	regulation	NOUN
ftr-468	1102	53	.	.	PUNCT
ftr-468	1103	1	as	as	SCONJ
ftr-468	1103	2	noted	note	VERB
ftr-468	1103	3	earlier	early	ADV
ftr-468	1103	4	,	,	PUNCT
ftr-468	1103	5	creating	create	VERB
ftr-468	1103	6	a	a	DET
ftr-468	1103	7	joint	joint	ADJ
ftr-468	1103	8	operating	operating	NOUN
ftr-468	1103	9	agreement	agreement	NOUN
ftr-468	1103	10	is	be	AUX
ftr-468	1103	11	a	a	DET
ftr-468	1103	12	complicated	complicated	ADJ
ftr-468	1103	13	and	and	CCONJ
ftr-468	1103	14	burdensome	burdensome	ADJ
ftr-468	1103	15	process	process	NOUN
ftr-468	1103	16	.	.	PUNCT
ftr-468	1104	1	the	the	DET
ftr-468	1104	2	transactional	transactional	ADJ
ftr-468	1104	3	complexity	complexity	NOUN
ftr-468	1104	4	of	of	ADP
ftr-468	1104	5	joint	joint	ADJ
ftr-468	1104	6	operating	operating	NOUN
ftr-468	1104	7	agreements	agreement	NOUN
ftr-468	1104	8	.	.	PUNCT
ftr-468	1105	1	by	by	ADP
ftr-468	1105	2	discouraging	discourage	VERB
ftr-468	1105	3	consolidation	consolidation	NOUN
ftr-468	1105	4	,	,	PUNCT
ftr-468	1105	5	ultimately	ultimately	ADV
ftr-468	1105	6	decreases	decrease	VERB
ftr-468	1105	7	the	the	DET
ftr-468	1105	8	extent	extent	NOUN
ftr-468	1105	9	to	to	ADP
ftr-468	1105	10	144	144	NUM
ftr-468	1105	11	.	.	PUNCT
ftr-468	1106	1	see	see	VERB
ftr-468	1106	2	supra	supra	PROPN
ftr-468	1106	3	note	note	PROPN
ftr-468	1106	4	100	100	NUM
ftr-468	1106	5	.	.	PUNCT
ftr-468	1107	1	145	145	NUM
ftr-468	1107	2	.	.	PUNCT
ftr-468	1108	1	the	the	DET
ftr-468	1108	2	imposition	imposition	NOUN
ftr-468	1108	3	of	of	ADP
ftr-468	1108	4	the	the	DET
ftr-468	1108	5	joint	joint	ADJ
ftr-468	1108	6	operating	operating	NOUN
ftr-468	1108	7	agreement	agreement	NOUN
ftr-468	1108	8	requirement	requirement	NOUN
ftr-468	1108	9	essentially	essentially	ADV
ftr-468	1108	10	makes	make	VERB
ftr-468	1108	11	mergers	merger	NOUN
ftr-468	1108	12	,	,	PUNCT
ftr-468	1108	13	real	real	ADJ
ftr-468	1108	14	or	or	CCONJ
ftr-468	1108	15	otherwise	otherwise	ADV
ftr-468	1108	16	,	,	PUNCT
ftr-468	1108	17	a	a	DET
ftr-468	1108	18	necessary	necessary	ADJ
ftr-468	1108	19	step	step	NOUN
ftr-468	1108	20	to	to	PART
ftr-468	1108	21	achieve	achieve	VERB
ftr-468	1108	22	consolidation	consolidation	NOUN
ftr-468	1108	23	and	and	CCONJ
ftr-468	1108	24	will	will	AUX
ftr-468	1108	25	therefore	therefore	ADV
ftr-468	1108	26	encourage	encourage	VERB
ftr-468	1108	27	market	market	NOUN
ftr-468	1108	28	clout	clout	NOUN
ftr-468	1108	29	being	be	AUX
ftr-468	1108	30	concentrated	concentrate	VERB
ftr-468	1108	31	in	in	ADP
ftr-468	1108	32	larger	large	ADJ
ftr-468	1108	33	organizations	organization	NOUN
ftr-468	1108	34	than	than	SCONJ
ftr-468	1108	35	would	would	AUX
ftr-468	1108	36	result	result	VERB
ftr-468	1108	37	if	if	SCONJ
ftr-468	1108	38	unrelated	unrelated	ADJ
ftr-468	1108	39	exempt	exempt	ADJ
ftr-468	1108	40	hospitals	hospital	NOUN
ftr-468	1108	41	were	be	AUX
ftr-468	1108	42	allowed	allow	VERB
ftr-468	1108	43	to	to	PART
ftr-468	1108	44	share	share	VERB
ftr-468	1108	45	burdens	burden	NOUN
ftr-468	1108	46	or	or	CCONJ
ftr-468	1108	47	utilize	utilize	VERB
ftr-468	1108	48	mutual	mutual	ADJ
ftr-468	1108	49	organizations	organization	NOUN
ftr-468	1108	50	.	.	PUNCT
ftr-468	1109	1	146	146	NUM
ftr-468	1109	2	.	.	X
ftr-468	1109	3	74	74	NUM
ftr-468	1109	4	t.c	t.c	PROPN
ftr-468	1109	5	.	.	PUNCT
ftr-468	1110	1	at	at	ADP
ftr-468	1110	2	219	219	NUM
ftr-468	1110	3	.	.	PUNCT
ftr-468	1111	1	147	147	NUM
ftr-468	1111	2	.	.	PUNCT
ftr-468	1112	1	see	see	VERB
ftr-468	1112	2	supra	supra	PROPN
ftr-468	1112	3	notes	note	VERB
ftr-468	1112	4	28	28	NUM
ftr-468	1112	5	-	-	SYM
ftr-468	1112	6	29	29	NUM
ftr-468	1112	7	and	and	CCONJ
ftr-468	1112	8	accompanying	accompany	VERB
ftr-468	1112	9	text	text	NOUN
ftr-468	1112	10	.	.	PUNCT
ftr-468	1113	1	[	[	X
ftr-468	1113	2	not	not	PART
ftr-468	1113	3	.	.	PUNCT
ftr-468	1114	1	3:9	3:9	NUM
ftr-468	1114	2	creating	create	VERB
ftr-468	1114	3	complex	complex	ADJ
ftr-468	1114	4	monsters	monster	NOUN
ftr-468	1114	5	which	which	PRON
ftr-468	1114	6	charitable	charitable	ADJ
ftr-468	1114	7	funds	fund	NOUN
ftr-468	1114	8	are	be	AUX
ftr-468	1114	9	used	use	VERB
ftr-468	1114	10	to	to	PART
ftr-468	1114	11	achieve	achieve	VERB
ftr-468	1114	12	the	the	DET
ftr-468	1114	13	charitable	charitable	ADJ
ftr-468	1114	14	goal	goal	NOUN
ftr-468	1114	15	and	and	CCONJ
ftr-468	1114	16	,	,	PUNCT
ftr-468	1114	17	to	to	ADP
ftr-468	1114	18	that	that	DET
ftr-468	1114	19	extent	extent	NOUN
ftr-468	1114	20	,	,	PUNCT
ftr-468	1114	21	reduces	reduce	VERB
ftr-468	1114	22	the	the	DET
ftr-468	1114	23	effectiveness	effectiveness	NOUN
ftr-468	1114	24	of	of	ADP
ftr-468	1114	25	the	the	DET
ftr-468	1114	26	tax	tax	NOUN
ftr-468	1114	27	subsidy"48	subsidy"48	PROPN
ftr-468	1114	28	since	since	SCONJ
ftr-468	1114	29	process	process	NOUN
ftr-468	1114	30	is	be	AUX
ftr-468	1114	31	irrelevant	irrelevant	ADJ
ftr-468	1114	32	to	to	ADP
ftr-468	1114	33	the	the	DET
ftr-468	1114	34	unfair	unfair	ADJ
ftr-468	1114	35	competition	competition	NOUN
ftr-468	1114	36	,	,	PUNCT
ftr-468	1114	37	the	the	DET
ftr-468	1114	38	transactional	transactional	ADJ
ftr-468	1114	39	complexity	complexity	NOUN
ftr-468	1114	40	of	of	ADP
ftr-468	1114	41	joint	joint	ADJ
ftr-468	1114	42	operating	operating	NOUN
ftr-468	1114	43	agreements	agreement	NOUN
ftr-468	1114	44	serves	serve	VERB
ftr-468	1114	45	no	no	DET
ftr-468	1114	46	purpose	purpose	NOUN
ftr-468	1114	47	except	except	SCONJ
ftr-468	1114	48	a	a	DET
ftr-468	1114	49	counterproductive	counterproductive	ADJ
ftr-468	1114	50	one	one	NOUN
ftr-468	1114	51	.	.	PUNCT
ftr-468	1115	1	that	that	PRON
ftr-468	1115	2	is	be	AUX
ftr-468	1115	3	,	,	PUNCT
ftr-468	1115	4	exempt	exempt	ADJ
ftr-468	1115	5	organizations	organization	NOUN
ftr-468	1115	6	which	which	PRON
ftr-468	1115	7	would	would	AUX
ftr-468	1115	8	consolidate	consolidate	VERB
ftr-468	1115	9	in	in	ADP
ftr-468	1115	10	any	any	DET
ftr-468	1115	11	event	event	NOUN
ftr-468	1115	12	,	,	PUNCT
ftr-468	1115	13	using	use	VERB
ftr-468	1115	14	multiple	multiple	ADJ
ftr-468	1115	15	in	in	ADP
ftr-468	1115	16	-	-	PUNCT
ftr-468	1115	17	house	house	NOUN
ftr-468	1115	18	facilities	facility	NOUN
ftr-468	1115	19	or	or	CCONJ
ftr-468	1115	20	single	single	ADJ
ftr-468	1115	21	,	,	PUNCT
ftr-468	1115	22	multiple	multiple	ADJ
ftr-468	1115	23	-	-	PUNCT
ftr-468	1115	24	parent	parent	NOUN
ftr-468	1115	25	subsidiaries	subsidiary	NOUN
ftr-468	1115	26	,	,	PUNCT
ftr-468	1115	27	are	be	AUX
ftr-468	1115	28	forced	force	VERB
ftr-468	1115	29	to	to	PART
ftr-468	1115	30	divert	divert	VERB
ftr-468	1115	31	even	even	ADV
ftr-468	1115	32	more	more	ADJ
ftr-468	1115	33	of	of	ADP
ftr-468	1115	34	the	the	DET
ftr-468	1115	35	charitable	charitable	ADJ
ftr-468	1115	36	fisc	fisc	NOUN
ftr-468	1115	37	away	away	ADV
ftr-468	1115	38	from	from	ADP
ftr-468	1115	39	charitable	charitable	ADJ
ftr-468	1115	40	beneficiaries	beneficiary	NOUN
ftr-468	1115	41	and	and	CCONJ
ftr-468	1115	42	instead	instead	ADV
ftr-468	1115	43	to	to	PART
ftr-468	1115	44	tax	tax	VERB
ftr-468	1115	45	compliance	compliance	NOUN
ftr-468	1115	46	activities	activity	NOUN
ftr-468	1115	47	.	.	PUNCT
ftr-468	1116	1	hence	hence	ADV
ftr-468	1116	2	,	,	PUNCT
ftr-468	1116	3	the	the	DET
ftr-468	1116	4	subsidy	subsidy	NOUN
ftr-468	1116	5	of	of	ADP
ftr-468	1116	6	tax	tax	NOUN
ftr-468	1116	7	exemption	exemption	NOUN
ftr-468	1116	8	would	would	AUX
ftr-468	1116	9	be	be	AUX
ftr-468	1116	10	more	more	ADV
ftr-468	1116	11	effective	effective	ADJ
ftr-468	1116	12	if	if	SCONJ
ftr-468	1116	13	regulations	regulation	NOUN
ftr-468	1116	14	section	section	VERB
ftr-468	1116	15	1.502	1.502	NUM
ftr-468	1116	16	-	-	SYM
ftr-468	1116	17	1(b	1(b	NUM
ftr-468	1116	18	)	)	PUNCT
ftr-468	1116	19	were	be	AUX
ftr-468	1116	20	repealed	repeal	VERB
ftr-468	1116	21	.	.	PUNCT
ftr-468	1117	1	v.	v.	ADP
ftr-468	1117	2	conclusion	conclusion	NOUN
ftr-468	1117	3	when	when	SCONJ
ftr-468	1117	4	exempt	exempt	ADJ
ftr-468	1117	5	organizations	organization	NOUN
ftr-468	1117	6	share	share	VERB
ftr-468	1117	7	the	the	DET
ftr-468	1117	8	costs	cost	NOUN
ftr-468	1117	9	of	of	ADP
ftr-468	1117	10	necessary	necessary	ADJ
ftr-468	1117	11	administrative	administrative	ADJ
ftr-468	1117	12	services	service	NOUN
ftr-468	1117	13	by	by	ADP
ftr-468	1117	14	providing	provide	VERB
ftr-468	1117	15	at	at	ADP
ftr-468	1117	16	or	or	CCONJ
ftr-468	1117	17	below	below	ADP
ftr-468	1117	18	costs	cost	VERB
ftr-468	1117	19	goods	good	NOUN
ftr-468	1117	20	and	and	CCONJ
ftr-468	1117	21	services	service	NOUN
ftr-468	1117	22	to	to	ADP
ftr-468	1117	23	one	one	NUM
ftr-468	1117	24	another	another	DET
ftr-468	1117	25	,	,	PUNCT
ftr-468	1117	26	they	they	PRON
ftr-468	1117	27	effectuate	effectuate	VERB
ftr-468	1117	28	what	what	PRON
ftr-468	1117	29	is	be	AUX
ftr-468	1117	30	essentially	essentially	ADV
ftr-468	1117	31	a	a	DET
ftr-468	1117	32	self	self	NOUN
ftr-468	1117	33	-	-	PUNCT
ftr-468	1117	34	contained	contain	VERB
ftr-468	1117	35	economy	economy	NOUN
ftr-468	1117	36	.	.	PUNCT
ftr-468	1118	1	charitable	charitable	ADJ
ftr-468	1118	2	funds	fund	NOUN
ftr-468	1118	3	come	come	VERB
ftr-468	1118	4	to	to	ADP
ftr-468	1118	5	the	the	DET
ftr-468	1118	6	economy	economy	NOUN
ftr-468	1118	7	through	through	ADP
ftr-468	1118	8	grants	grant	NOUN
ftr-468	1118	9	,	,	PUNCT
ftr-468	1118	10	donations	donation	NOUN
ftr-468	1118	11	,	,	PUNCT
ftr-468	1118	12	user	user	NOUN
ftr-468	1118	13	fees	fee	NOUN
ftr-468	1118	14	,	,	PUNCT
ftr-468	1118	15	and	and	CCONJ
ftr-468	1118	16	government	government	NOUN
ftr-468	1118	17	tax	tax	NOUN
ftr-468	1118	18	exemption	exemption	NOUN
ftr-468	1118	19	.	.	PUNCT
ftr-468	1119	1	ideally	ideally	ADV
ftr-468	1119	2	,	,	PUNCT
ftr-468	1119	3	these	these	DET
ftr-468	1119	4	funds	fund	NOUN
ftr-468	1119	5	should	should	AUX
ftr-468	1119	6	leave	leave	VERB
ftr-468	1119	7	the	the	DET
ftr-468	1119	8	selfcontained	selfcontaine	VERB
ftr-468	1119	9	economy	economy	NOUN
ftr-468	1119	10	only	only	ADV
ftr-468	1119	11	by	by	ADP
ftr-468	1119	12	way	way	NOUN
ftr-468	1119	13	of	of	ADP
ftr-468	1119	14	charitable	charitable	ADJ
ftr-468	1119	15	beneficiaries	beneficiary	NOUN
ftr-468	1119	16	and	and	CCONJ
ftr-468	1119	17	then	then	ADV
ftr-468	1119	18	in	in	ADP
ftr-468	1119	19	the	the	DET
ftr-468	1119	20	greatest	great	ADJ
ftr-468	1119	21	amounts	amount	NOUN
ftr-468	1119	22	possible	possible	ADJ
ftr-468	1119	23	.	.	PUNCT
ftr-468	1120	1	when	when	SCONJ
ftr-468	1120	2	entities	entity	NOUN
ftr-468	1120	3	within	within	ADP
ftr-468	1120	4	the	the	DET
ftr-468	1120	5	self	self	NOUN
ftr-468	1120	6	-	-	PUNCT
ftr-468	1120	7	contained	contain	VERB
ftr-468	1120	8	economy	economy	NOUN
ftr-468	1120	9	must	must	AUX
ftr-468	1120	10	duplicate	duplicate	VERB
ftr-468	1120	11	the	the	DET
ftr-468	1120	12	efforts	effort	NOUN
ftr-468	1120	13	of	of	ADP
ftr-468	1120	14	one	one	NUM
ftr-468	1120	15	another	another	DET
ftr-468	1120	16	,	,	PUNCT
ftr-468	1120	17	the	the	DET
ftr-468	1120	18	goal	goal	NOUN
ftr-468	1120	19	of	of	ADP
ftr-468	1120	20	providing	provide	VERB
ftr-468	1120	21	the	the	DET
ftr-468	1120	22	greatest	great	ADJ
ftr-468	1120	23	amount	amount	NOUN
ftr-468	1120	24	of	of	ADP
ftr-468	1120	25	funds	fund	NOUN
ftr-468	1120	26	to	to	ADP
ftr-468	1120	27	charitable	charitable	ADJ
ftr-468	1120	28	beneficiaries	beneficiary	NOUN
ftr-468	1120	29	is	be	AUX
ftr-468	1120	30	thwarted	thwart	VERB
ftr-468	1120	31	and	and	CCONJ
ftr-468	1120	32	all	all	PRON
ftr-468	1120	33	contributing	contribute	VERB
ftr-468	1120	34	sources	source	NOUN
ftr-468	1120	35	to	to	ADP
ftr-468	1120	36	the	the	DET
ftr-468	1120	37	charitable	charitable	ADJ
ftr-468	1120	38	fisc	fisc	NOUN
ftr-468	1120	39	are	be	AUX
ftr-468	1120	40	used	use	VERB
ftr-468	1120	41	inefficiently	inefficiently	ADV
ftr-468	1120	42	.	.	PUNCT
ftr-468	1121	1	the	the	DET
ftr-468	1121	2	charitable	charitable	ADJ
ftr-468	1121	3	fisc	fisc	NOUN
ftr-468	1121	4	is	be	AUX
ftr-468	1121	5	wasted	waste	VERB
ftr-468	1121	6	.	.	PUNCT
ftr-468	1122	1	taxation	taxation	NOUN
ftr-468	1122	2	of	of	ADP
ftr-468	1122	3	the	the	DET
ftr-468	1122	4	effort	effort	NOUN
ftr-468	1122	5	to	to	PART
ftr-468	1122	6	share	share	VERB
ftr-468	1122	7	administrative	administrative	ADJ
ftr-468	1122	8	costs	cost	NOUN
ftr-468	1122	9	discourages	discourage	VERB
ftr-468	1122	10	efficiency	efficiency	NOUN
ftr-468	1122	11	and	and	CCONJ
ftr-468	1122	12	renders	render	VERB
ftr-468	1122	13	counterproductive	counterproductive	ADJ
ftr-468	1122	14	the	the	DET
ftr-468	1122	15	tax	tax	NOUN
ftr-468	1122	16	subsidy	subsidy	NOUN
ftr-468	1122	17	represented	represent	VERB
ftr-468	1122	18	by	by	ADP
ftr-468	1122	19	tax	tax	NOUN
ftr-468	1122	20	exemption	exemption	NOUN
ftr-468	1122	21	.	.	PUNCT
ftr-468	1123	1	it	it	PRON
ftr-468	1123	2	is	be	AUX
ftr-468	1123	3	incorrect	incorrect	ADJ
ftr-468	1123	4	to	to	PART
ftr-468	1123	5	simply	simply	ADV
ftr-468	1123	6	assume	assume	VERB
ftr-468	1123	7	,	,	PUNCT
ftr-468	1123	8	as	as	SCONJ
ftr-468	1123	9	regulations	regulation	NOUN
ftr-468	1123	10	section	section	VERB
ftr-468	1123	11	1.502	1.502	NUM
ftr-468	1123	12	-	-	SYM
ftr-468	1123	13	1(b	1(b	NUM
ftr-468	1123	14	)	)	PUNCT
ftr-468	1123	15	does	do	VERB
ftr-468	1123	16	,	,	PUNCT
ftr-468	1123	17	that	that	SCONJ
ftr-468	1123	18	efficiencies	efficiency	NOUN
ftr-468	1123	19	between	between	ADP
ftr-468	1123	20	unrelated	unrelated	ADJ
ftr-468	1123	21	entities	entity	NOUN
ftr-468	1123	22	necessarily	necessarily	ADV
ftr-468	1123	23	results	result	VERB
ftr-468	1123	24	in	in	ADP
ftr-468	1123	25	"	"	PUNCT
ftr-468	1123	26	unfair	unfair	ADJ
ftr-468	1123	27	"	"	PUNCT
ftr-468	1123	28	competition	competition	NOUN
ftr-468	1123	29	and	and	CCONJ
ftr-468	1123	30	therefore	therefore	ADV
ftr-468	1123	31	should	should	AUX
ftr-468	1123	32	be	be	AUX
ftr-468	1123	33	discouraged	discourage	VERB
ftr-468	1123	34	by	by	ADP
ftr-468	1123	35	the	the	DET
ftr-468	1123	36	imposition	imposition	NOUN
ftr-468	1123	37	of	of	ADP
ftr-468	1123	38	taxation	taxation	NOUN
ftr-468	1123	39	.	.	PUNCT
ftr-468	1124	1	indeed	indeed	ADV
ftr-468	1124	2	,	,	PUNCT
ftr-468	1124	3	consolidation	consolidation	NOUN
ftr-468	1124	4	might	might	AUX
ftr-468	1124	5	be	be	AUX
ftr-468	1124	6	viewed	view	VERB
ftr-468	1124	7	as	as	ADP
ftr-468	1124	8	denying	deny	VERB
ftr-468	1124	9	a	a	DET
ftr-468	1124	10	market	market	NOUN
ftr-468	1124	11	opportunity	opportunity	NOUN
ftr-468	1124	12	to	to	ADP
ftr-468	1124	13	taxable	taxable	ADJ
ftr-468	1124	14	entities	entity	NOUN
ftr-468	1124	15	that	that	PRON
ftr-468	1124	16	would	would	AUX
ftr-468	1124	17	otherwise	otherwise	ADV
ftr-468	1124	18	be	be	AUX
ftr-468	1124	19	called	call	VERB
ftr-468	1124	20	upon	upon	SCONJ
ftr-468	1124	21	to	to	PART
ftr-468	1124	22	provide	provide	VERB
ftr-468	1124	23	the	the	DET
ftr-468	1124	24	goods	good	NOUN
ftr-468	1124	25	and	and	CCONJ
ftr-468	1124	26	services	service	NOUN
ftr-468	1124	27	necessary	necessary	ADJ
ftr-468	1124	28	to	to	ADP
ftr-468	1124	29	the	the	DET
ftr-468	1124	30	charitable	charitable	ADJ
ftr-468	1124	31	goal	goal	NOUN
ftr-468	1124	32	.	.	PUNCT
ftr-468	1125	1	but	but	CCONJ
ftr-468	1125	2	it	it	PRON
ftr-468	1125	3	is	be	AUX
ftr-468	1125	4	not	not	PART
ftr-468	1125	5	a	a	DET
ftr-468	1125	6	given	give	VERB
ftr-468	1125	7	that	that	SCONJ
ftr-468	1125	8	taxable	taxable	ADJ
ftr-468	1125	9	entities	entity	NOUN
ftr-468	1125	10	are	be	AUX
ftr-468	1125	11	entitled	entitle	VERB
ftr-468	1125	12	or	or	CCONJ
ftr-468	1125	13	would	would	AUX
ftr-468	1125	14	be	be	AUX
ftr-468	1125	15	called	call	VERB
ftr-468	1125	16	upon	upon	SCONJ
ftr-468	1125	17	to	to	PART
ftr-468	1125	18	provide	provide	VERB
ftr-468	1125	19	these	these	DET
ftr-468	1125	20	goods	good	NOUN
ftr-468	1125	21	and	and	CCONJ
ftr-468	1125	22	services	service	NOUN
ftr-468	1125	23	.	.	PUNCT
ftr-468	1126	1	regulations	regulation	NOUN
ftr-468	1126	2	section	section	VERB
ftr-468	1126	3	1.502	1.502	NUM
ftr-468	1126	4	-	-	SYM
ftr-468	1126	5	1	1	NUM
ftr-468	1126	6	(	(	PUNCT
ftr-468	1126	7	b	b	NOUN
ftr-468	1126	8	)	)	PUNCT
ftr-468	1126	9	,	,	PUNCT
ftr-468	1126	10	being	be	AUX
ftr-468	1126	11	logically	logically	ADV
ftr-468	1126	12	related	relate	VERB
ftr-468	1126	13	to	to	ADP
ftr-468	1126	14	148	148	NUM
ftr-468	1126	15	.	.	PUNCT
ftr-468	1127	1	the	the	DET
ftr-468	1127	2	prospect	prospect	NOUN
ftr-468	1127	3	of	of	ADP
ftr-468	1127	4	merging	merge	VERB
ftr-468	1127	5	with	with	ADP
ftr-468	1127	6	a	a	DET
ftr-468	1127	7	neighbor	neighbor	NOUN
ftr-468	1127	8	can	can	AUX
ftr-468	1127	9	excite	excite	VERB
ftr-468	1127	10	a	a	DET
ftr-468	1127	11	board	board	NOUN
ftr-468	1127	12	that	that	PRON
ftr-468	1127	13	is	be	AUX
ftr-468	1127	14	focused	focus	VERB
ftr-468	1127	15	on	on	ADP
ftr-468	1127	16	reducing	reduce	VERB
ftr-468	1127	17	costs	cost	NOUN
ftr-468	1127	18	and	and	CCONJ
ftr-468	1127	19	investing	invest	VERB
ftr-468	1127	20	the	the	DET
ftr-468	1127	21	community	community	NOUN
ftr-468	1127	22	's	's	PART
ftr-468	1127	23	charitable	charitable	ADJ
ftr-468	1127	24	resources	resource	NOUN
ftr-468	1127	25	as	as	ADV
ftr-468	1127	26	rationally	rationally	ADV
ftr-468	1127	27	as	as	ADP
ftr-468	1127	28	possible	possible	ADJ
ftr-468	1127	29	,	,	PUNCT
ftr-468	1127	30	without	without	ADP
ftr-468	1127	31	duplication	duplication	NOUN
ftr-468	1127	32	of	of	ADP
ftr-468	1127	33	services	service	NOUN
ftr-468	1127	34	.	.	PUNCT
ftr-468	1128	1	yet	yet	ADV
ftr-468	1128	2	.	.	PUNCT
ftr-468	1129	1	boards	board	NOUN
ftr-468	1129	2	can	can	AUX
ftr-468	1129	3	be	be	AUX
ftr-468	1129	4	frustrated	frustrate	VERB
ftr-468	1129	5	in	in	ADP
ftr-468	1129	6	their	their	PRON
ftr-468	1129	7	attempt	attempt	NOUN
ftr-468	1129	8	to	to	PART
ftr-468	1129	9	merge	merge	VERB
ftr-468	1129	10	by	by	ADP
ftr-468	1129	11	a	a	DET
ftr-468	1129	12	regulatory	regulatory	ADJ
ftr-468	1129	13	structure	structure	NOUN
ftr-468	1129	14	that	that	PRON
ftr-468	1129	15	ascribes	ascribe	VERB
ftr-468	1129	16	private	private	ADJ
ftr-468	1129	17	,	,	PUNCT
ftr-468	1129	18	corporate	corporate	ADJ
ftr-468	1129	19	(	(	PUNCT
ftr-468	1129	20	profit	profit	NOUN
ftr-468	1129	21	-	-	PUNCT
ftr-468	1129	22	maximizing	maximize	VERB
ftr-468	1129	23	)	)	PUNCT
ftr-468	1129	24	motives	motive	NOUN
ftr-468	1129	25	to	to	ADP
ftr-468	1129	26	them	they	PRON
ftr-468	1129	27	.	.	PUNCT
ftr-468	1130	1	although	although	SCONJ
ftr-468	1130	2	many	many	ADJ
ftr-468	1130	3	such	such	ADJ
ftr-468	1130	4	mergers	merger	NOUN
ftr-468	1130	5	are	be	AUX
ftr-468	1130	6	announced	announce	VERB
ftr-468	1130	7	,	,	PUNCT
ftr-468	1130	8	far	far	ADV
ftr-468	1130	9	fewer	few	ADJ
ftr-468	1130	10	actually	actually	ADV
ftr-468	1130	11	close	close	ADJ
ftr-468	1130	12	,	,	PUNCT
ftr-468	1130	13	and	and	CCONJ
ftr-468	1130	14	an	an	DET
ftr-468	1130	15	even	even	ADV
ftr-468	1130	16	smaller	small	ADJ
ftr-468	1130	17	number	number	NOUN
ftr-468	1130	18	proceed	proceed	VERB
ftr-468	1130	19	to	to	PART
ftr-468	1130	20	achieve	achieve	VERB
ftr-468	1130	21	the	the	DET
ftr-468	1130	22	kind	kind	NOUN
ftr-468	1130	23	of	of	ADP
ftr-468	1130	24	rationalization	rationalization	NOUN
ftr-468	1130	25	that	that	PRON
ftr-468	1130	26	spurred	spur	VERB
ftr-468	1130	27	the	the	DET
ftr-468	1130	28	merger	merger	NOUN
ftr-468	1130	29	in	in	ADP
ftr-468	1130	30	the	the	DET
ftr-468	1130	31	first	first	ADJ
ftr-468	1130	32	place	place	NOUN
ftr-468	1130	33	.	.	PUNCT
ftr-468	1131	1	hollis	hollis	PROPN
ftr-468	1131	2	,	,	PUNCT
ftr-468	1131	3	supra	supra	PROPN
ftr-468	1131	4	note	note	PROPN
ftr-468	1131	5	25	25	NUM
ftr-468	1131	6	,	,	PUNCT
ftr-468	1131	7	at	at	ADP
ftr-468	1131	8	135	135	NUM
ftr-468	1131	9	.	.	NUM
ftr-468	1131	10	19971	19971	NUM
ftr-468	1132	1	florida	florida	PROPN
ftr-468	1132	2	tax	tax	NOUN
ftr-468	1132	3	review	review	NOUN
ftr-468	1132	4	the	the	DET
ftr-468	1132	5	substantiality	substantiality	NOUN
ftr-468	1132	6	concepts	concept	NOUN
ftr-468	1132	7	of	of	ADP
ftr-468	1132	8	sections	section	NOUN
ftr-468	1132	9	501	501	NUM
ftr-468	1132	10	and	and	CCONJ
ftr-468	1132	11	511	511	NUM
ftr-468	1133	1	,	,	PUNCT
ftr-468	1133	2	admits	admit	VERB
ftr-468	1133	3	that	that	SCONJ
ftr-468	1133	4	even	even	ADV
ftr-468	1133	5	when	when	SCONJ
ftr-468	1133	6	an	an	DET
ftr-468	1133	7	exempt	exempt	ADJ
ftr-468	1133	8	organization	organization	NOUN
ftr-468	1133	9	may	may	AUX
ftr-468	1133	10	not	not	PART
ftr-468	1133	11	resort	resort	VERB
ftr-468	1133	12	to	to	ADP
ftr-468	1133	13	another	another	DET
ftr-468	1133	14	unrelated	unrelated	ADJ
ftr-468	1133	15	tax	tax	NOUN
ftr-468	1133	16	exempt	exempt	ADJ
ftr-468	1133	17	organization	organization	NOUN
ftr-468	1133	18	for	for	ADP
ftr-468	1133	19	goods	good	NOUN
ftr-468	1133	20	and	and	CCONJ
ftr-468	1133	21	services	service	NOUN
ftr-468	1133	22	,	,	PUNCT
ftr-468	1133	23	the	the	DET
ftr-468	1133	24	exempt	exempt	ADJ
ftr-468	1133	25	organization	organization	NOUN
ftr-468	1133	26	can	can	AUX
ftr-468	1133	27	provide	provide	VERB
ftr-468	1133	28	the	the	DET
ftr-468	1133	29	services	service	NOUN
ftr-468	1133	30	on	on	ADP
ftr-468	1133	31	an	an	DET
ftr-468	1133	32	in	in	ADP
ftr-468	1133	33	-	-	PUNCT
ftr-468	1133	34	house	house	NOUN
ftr-468	1133	35	basis	basis	NOUN
ftr-468	1133	36	or	or	CCONJ
ftr-468	1133	37	through	through	ADP
ftr-468	1133	38	a	a	DET
ftr-468	1133	39	wholly	wholly	ADV
ftr-468	1133	40	-	-	PUNCT
ftr-468	1133	41	owned	own	VERB
ftr-468	1133	42	subsidiary	subsidiary	NOUN
ftr-468	1133	43	.	.	PUNCT
ftr-468	1134	1	thus	thus	ADV
ftr-468	1134	2	,	,	PUNCT
ftr-468	1134	3	the	the	DET
ftr-468	1134	4	foregone	foregone	NOUN
ftr-468	1134	5	market	market	NOUN
ftr-468	1134	6	ostensibly	ostensibly	ADV
ftr-468	1134	7	thought	think	VERB
ftr-468	1134	8	to	to	PART
ftr-468	1134	9	be	be	AUX
ftr-468	1134	10	protected	protect	VERB
ftr-468	1134	11	by	by	ADP
ftr-468	1134	12	the	the	DET
ftr-468	1134	13	integral	integral	ADJ
ftr-468	1134	14	part	part	NOUN
ftr-468	1134	15	doctrine	doctrine	NOUN
ftr-468	1134	16	is	be	AUX
ftr-468	1134	17	not	not	PART
ftr-468	1134	18	one	one	NUM
ftr-468	1134	19	which	which	PRON
ftr-468	1134	20	would	would	AUX
ftr-468	1134	21	necessarily	necessarily	ADV
ftr-468	1134	22	be	be	AUX
ftr-468	1134	23	satisfied	satisfy	VERB
ftr-468	1134	24	by	by	ADP
ftr-468	1134	25	taxable	taxable	ADJ
ftr-468	1134	26	entities	entity	NOUN
ftr-468	1134	27	or	or	CCONJ
ftr-468	1134	28	one	one	NUM
ftr-468	1134	29	that	that	PRON
ftr-468	1134	30	even	even	ADV
ftr-468	1134	31	exists	exist	VERB
ftr-468	1134	32	since	since	SCONJ
ftr-468	1134	33	exempt	exempt	ADJ
ftr-468	1134	34	organizations	organization	NOUN
ftr-468	1134	35	are	be	AUX
ftr-468	1134	36	not	not	PART
ftr-468	1134	37	at	at	ADV
ftr-468	1134	38	all	all	ADV
ftr-468	1134	39	more	more	ADV
ftr-468	1134	40	likely	likely	ADJ
ftr-468	1134	41	to	to	PART
ftr-468	1134	42	chose	chose	VERB
ftr-468	1134	43	a	a	DET
ftr-468	1134	44	higher	high	ADJ
ftr-468	1134	45	costing	cost	VERB
ftr-468	1134	46	taxable	taxable	ADJ
ftr-468	1134	47	entity	entity	NOUN
ftr-468	1134	48	to	to	PART
ftr-468	1134	49	provide	provide	VERB
ftr-468	1134	50	the	the	DET
ftr-468	1134	51	goods	good	NOUN
ftr-468	1134	52	and	and	CCONJ
ftr-468	1134	53	services	service	NOUN
ftr-468	1134	54	over	over	ADP
ftr-468	1134	55	an	an	DET
ftr-468	1134	56	in	in	ADP
ftr-468	1134	57	-	-	PUNCT
ftr-468	1134	58	house	house	NOUN
ftr-468	1134	59	facility	facility	NOUN
ftr-468	1134	60	or	or	CCONJ
ftr-468	1134	61	a	a	DET
ftr-468	1134	62	wholly	wholly	ADV
ftr-468	1134	63	-	-	PUNCT
ftr-468	1134	64	owned	own	VERB
ftr-468	1134	65	subsidiary	subsidiary	NOUN
ftr-468	1134	66	.	.	PUNCT
ftr-468	1135	1	the	the	DET
ftr-468	1135	2	prohibition	prohibition	NOUN
ftr-468	1135	3	of	of	ADP
ftr-468	1135	4	consolidation	consolidation	NOUN
ftr-468	1135	5	between	between	ADP
ftr-468	1135	6	unrelated	unrelated	ADJ
ftr-468	1135	7	exempt	exempt	ADJ
ftr-468	1135	8	entities	entity	NOUN
ftr-468	1135	9	contained	contain	VERB
ftr-468	1135	10	in	in	ADP
ftr-468	1135	11	regulations	regulation	NOUN
ftr-468	1135	12	section	section	NOUN
ftr-468	1135	13	1.502	1.502	NUM
ftr-468	1135	14	-	-	SYM
ftr-468	1135	15	1(b	1(b	NUM
ftr-468	1135	16	)	)	PUNCT
ftr-468	1135	17	incorrectly	incorrectly	ADV
ftr-468	1135	18	assumes	assume	VERB
ftr-468	1135	19	that	that	SCONJ
ftr-468	1135	20	tax	tax	NOUN
ftr-468	1135	21	exempt	exempt	ADJ
ftr-468	1135	22	entities	entity	NOUN
ftr-468	1135	23	will	will	AUX
ftr-468	1135	24	indeed	indeed	ADV
ftr-468	1135	25	become	become	VERB
ftr-468	1135	26	customers	customer	NOUN
ftr-468	1135	27	of	of	ADP
ftr-468	1135	28	taxable	taxable	ADJ
ftr-468	1135	29	entities	entity	NOUN
ftr-468	1135	30	.	.	PUNCT
ftr-468	1136	1	the	the	DET
ftr-468	1136	2	repeal	repeal	NOUN
ftr-468	1136	3	of	of	ADP
ftr-468	1136	4	regulations	regulation	NOUN
ftr-468	1136	5	section	section	NOUN
ftr-468	1136	6	1.502	1.502	NUM
ftr-468	1136	7	-	-	SYM
ftr-468	1136	8	1(b	1(b	NUM
ftr-468	1136	9	)	)	PUNCT
ftr-468	1136	10	would	would	AUX
ftr-468	1136	11	therefore	therefore	ADV
ftr-468	1136	12	eliminate	eliminate	VERB
ftr-468	1136	13	the	the	DET
ftr-468	1136	14	complexity	complexity	NOUN
ftr-468	1136	15	of	of	ADP
ftr-468	1136	16	joint	joint	ADJ
ftr-468	1136	17	operating	operating	NOUN
ftr-468	1136	18	agreements	agreement	NOUN
ftr-468	1136	19	and	and	CCONJ
ftr-468	1136	20	leave	leave	VERB
ftr-468	1136	21	sections	section	NOUN
ftr-468	1136	22	501	501	NUM
ftr-468	1136	23	and	and	CCONJ
ftr-468	1136	24	511	511	NUM
ftr-468	1136	25	as	as	ADP
ftr-468	1136	26	the	the	DET
ftr-468	1136	27	basic	basic	ADJ
ftr-468	1136	28	tools	tool	NOUN
ftr-468	1136	29	with	with	ADP
ftr-468	1136	30	which	which	PRON
ftr-468	1136	31	to	to	PART
ftr-468	1136	32	prevent	prevent	VERB
ftr-468	1136	33	unfair	unfair	ADJ
ftr-468	1136	34	competition	competition	NOUN
ftr-468	1136	35	.	.	PUNCT
ftr-468	1137	1	providing	provide	VERB
ftr-468	1137	2	tax	tax	NOUN
ftr-468	1137	3	exemption	exemption	NOUN
ftr-468	1137	4	to	to	ADP
ftr-468	1137	5	consolidation	consolidation	NOUN
ftr-468	1137	6	entities	entity	NOUN
ftr-468	1137	7	through	through	ADP
ftr-468	1137	8	the	the	DET
ftr-468	1137	9	joint	joint	ADJ
ftr-468	1137	10	operating	operating	NOUN
ftr-468	1137	11	agreement	agreement	NOUN
ftr-468	1137	12	mechanism	mechanism	NOUN
ftr-468	1137	13	already	already	ADV
ftr-468	1137	14	suggests	suggest	VERB
ftr-468	1137	15	that	that	SCONJ
ftr-468	1137	16	consolidation	consolidation	NOUN
ftr-468	1137	17	entities	entity	NOUN
ftr-468	1137	18	would	would	AUX
ftr-468	1137	19	pass	pass	VERB
ftr-468	1137	20	muster	muster	NOUN
ftr-468	1137	21	under	under	ADP
ftr-468	1137	22	those	those	DET
ftr-468	1137	23	provisions	provision	NOUN
ftr-468	1137	24	since	since	SCONJ
ftr-468	1137	25	centralized	centralized	ADJ
ftr-468	1137	26	control	control	NOUN
ftr-468	1137	27	is	be	AUX
ftr-468	1137	28	the	the	DET
ftr-468	1137	29	only	only	ADJ
ftr-468	1137	30	element	element	NOUN
ftr-468	1137	31	added	add	VERB
ftr-468	1137	32	by	by	ADP
ftr-468	1137	33	joint	joint	ADJ
ftr-468	1137	34	operating	operating	NOUN
ftr-468	1137	35	agreements	agreement	NOUN
ftr-468	1137	36	and	and	CCONJ
ftr-468	1137	37	that	that	DET
ftr-468	1137	38	element	element	NOUN
ftr-468	1137	39	has	have	VERB
ftr-468	1137	40	no	no	DET
ftr-468	1137	41	logical	logical	ADJ
ftr-468	1137	42	relationship	relationship	NOUN
ftr-468	1137	43	to	to	ADP
ftr-468	1137	44	the	the	DET
ftr-468	1137	45	prevention	prevention	NOUN
ftr-468	1137	46	of	of	ADP
ftr-468	1137	47	unfair	unfair	ADJ
ftr-468	1137	48	competition	competition	NOUN
ftr-468	1137	49	.	.	PUNCT
ftr-468	1138	1	insistence	insistence	NOUN
ftr-468	1138	2	upon	upon	SCONJ
ftr-468	1138	3	that	that	PRON
ftr-468	1138	4	added	add	VERB
ftr-468	1138	5	element	element	NOUN
ftr-468	1138	6	mistakenly	mistakenly	ADV
ftr-468	1138	7	assumes	assume	VERB
ftr-468	1138	8	that	that	SCONJ
ftr-468	1138	9	the	the	DET
ftr-468	1138	10	market	market	NOUN
ftr-468	1138	11	harm	harm	NOUN
ftr-468	1138	12	of	of	ADP
ftr-468	1138	13	"	"	PUNCT
ftr-468	1138	14	unfair	unfair	ADJ
ftr-468	1138	15	"	"	PUNCT
ftr-468	1138	16	competition	competition	NOUN
ftr-468	1138	17	is	be	AUX
ftr-468	1138	18	a	a	DET
ftr-468	1138	19	function	function	NOUN
ftr-468	1138	20	of	of	ADP
ftr-468	1138	21	process	process	NOUN
ftr-468	1138	22	-	-	PUNCT
ftr-468	1138	23	building	build	VERB
ftr-468	1138	24	a	a	DET
ftr-468	1138	25	joint	joint	ADJ
ftr-468	1138	26	operating	operating	NOUN
ftr-468	1138	27	agreement	agreement	NOUN
ftr-468	1138	28	-	-	PUNCT
ftr-468	1138	29	rather	rather	ADV
ftr-468	1138	30	than	than	ADP
ftr-468	1138	31	a	a	DET
ftr-468	1138	32	function	function	NOUN
ftr-468	1138	33	of	of	ADP
ftr-468	1138	34	result	result	NOUN
ftr-468	1138	35	.	.	PUNCT
ftr-468	1139	1	since	since	SCONJ
ftr-468	1139	2	it	it	PRON
ftr-468	1139	3	is	be	AUX
ftr-468	1139	4	the	the	DET
ftr-468	1139	5	result	result	NOUN
ftr-468	1139	6	that	that	SCONJ
ftr-468	1139	7	determines	determine	VERB
ftr-468	1139	8	"	"	PUNCT
ftr-468	1139	9	unfair	unfair	ADJ
ftr-468	1139	10	"	"	PUNCT
ftr-468	1139	11	competition	competition	NOUN
ftr-468	1139	12	and	and	CCONJ
ftr-468	1139	13	since	since	SCONJ
ftr-468	1139	14	the	the	DET
ftr-468	1139	15	permitted	permit	VERB
ftr-468	1139	16	consolidating	consolidating	NOUN
ftr-468	1139	17	result	result	NOUN
ftr-468	1139	18	is	be	AUX
ftr-468	1139	19	the	the	DET
ftr-468	1139	20	same	same	ADJ
ftr-468	1139	21	whether	whether	SCONJ
ftr-468	1139	22	joint	joint	ADJ
ftr-468	1139	23	operating	operating	NOUN
ftr-468	1139	24	agreements	agreement	NOUN
ftr-468	1139	25	are	be	AUX
ftr-468	1139	26	required	require	VERB
ftr-468	1139	27	or	or	CCONJ
ftr-468	1139	28	not	not	PART
ftr-468	1139	29	,	,	PUNCT
ftr-468	1139	30	regulations	regulation	NOUN
ftr-468	1139	31	section	section	NOUN
ftr-468	1139	32	1.502	1.502	NUM
ftr-468	1139	33	-	-	SYM
ftr-468	1139	34	1(b	1(b	NUM
ftr-468	1139	35	)	)	PUNCT
ftr-468	1139	36	and	and	CCONJ
ftr-468	1139	37	its	its	PRON
ftr-468	1139	38	resulting	result	VERB
ftr-468	1139	39	joint	joint	ADJ
ftr-468	1139	40	operating	operating	NOUN
ftr-468	1139	41	agreement	agreement	NOUN
ftr-468	1139	42	requirement	requirement	NOUN
ftr-468	1139	43	serves	serve	VERB
ftr-468	1139	44	only	only	ADV
ftr-468	1139	45	to	to	PART
ftr-468	1139	46	create	create	VERB
ftr-468	1139	47	unnecessary	unnecessary	ADJ
ftr-468	1139	48	complexity	complexity	NOUN
ftr-468	1139	49	and	and	CCONJ
ftr-468	1139	50	should	should	AUX
ftr-468	1139	51	therefore	therefore	ADV
ftr-468	1139	52	be	be	AUX
ftr-468	1139	53	discarded	discard	VERB
ftr-468	1139	54	.	.	PUNCT
ftr-468	1140	1	[	[	X
ftr-468	1140	2	vol	vol	NOUN
ftr-468	1140	3	.	.	PUNCT
ftr-468	1140	4	3:9	3:9	NUM