id	sid	tid	token	lemma	pos
ftr-469	1	1	florida	florida	PROPN
ftr-469	1	2	tax	tax	PROPN
ftr-469	1	3	review	review	NOUN
ftr-469	1	4	volume	volume	NOUN
ftr-469	1	5	3	3	NUM
ftr-469	1	6	1997	1997	NUM
ftr-469	1	7	number	number	NOUN
ftr-469	1	8	10	10	NUM
ftr-469	1	9	more	more	ADJ
ftr-469	1	10	on	on	ADP
ftr-469	1	11	accounting	account	VERB
ftr-469	1	12	for	for	ADP
ftr-469	1	13	the	the	DET
ftr-469	1	14	assumption	assumption	NOUN
ftr-469	1	15	of	of	ADP
ftr-469	1	16	contingent	contingent	ADJ
ftr-469	1	17	liabilities	liability	NOUN
ftr-469	1	18	on	on	ADP
ftr-469	1	19	the	the	DET
ftr-469	1	20	sale	sale	NOUN
ftr-469	1	21	of	of	ADP
ftr-469	1	22	a	a	DET
ftr-469	1	23	business	business	NOUN
ftr-469	1	24	charlotte	charlotte	PROPN
ftr-469	1	25	crane	crane	PROPN
ftr-469	1	26	*	*	PROPN
ftr-469	1	27	i.	i.	PROPN
ftr-469	1	28	introduction	introduction	NOUN
ftr-469	1	29	................................	................................	PUNCT
ftr-469	2	1	616	616	NUM
ftr-469	2	2	hi	hi	INTJ
ftr-469	2	3	.	.	PUNCT
ftr-469	3	1	summary	summary	NOUN
ftr-469	3	2	of	of	ADP
ftr-469	3	3	professor	professor	PROPN
ftr-469	3	4	halperin	halperin	NOUN
ftr-469	3	5	's	's	PART
ftr-469	3	6	conclusions	conclusion	NOUN
ftr-469	3	7	....	....	PUNCT
ftr-469	4	1	617	617	NUM
ftr-469	4	2	i.	i.	NOUN
ftr-469	4	3	why	why	SCONJ
ftr-469	4	4	is	be	AUX
ftr-469	4	5	a	a	DET
ftr-469	4	6	bank	bank	NOUN
ftr-469	4	7	loan	loan	NOUN
ftr-469	4	8	different	different	ADJ
ftr-469	4	9	from	from	ADP
ftr-469	4	10	a	a	DET
ftr-469	4	11	contingent	contingent	NOUN
ftr-469	4	12	liabilrry	liabilrry	NOUN
ftr-469	4	13	....................................	....................................	PUNCT
ftr-469	4	14	619	619	NUM
ftr-469	4	15	iv	iv	NOUN
ftr-469	4	16	.	.	PUNCT
ftr-469	5	1	the	the	DET
ftr-469	5	2	premises	premise	NOUN
ftr-469	5	3	underlying	underlie	VERB
ftr-469	5	4	surrogate	surrogate	ADJ
ftr-469	5	5	taxation	taxation	NOUN
ftr-469	5	6	.....	.....	PUNCT
ftr-469	6	1	623	623	NUM
ftr-469	7	1	v.	v.	ADP
ftr-469	7	2	what	what	PRON
ftr-469	7	3	if	if	SCONJ
ftr-469	7	4	the	the	DET
ftr-469	7	5	seller	seller	NOUN
ftr-469	7	6	's	's	PART
ftr-469	7	7	deferral	deferral	NOUN
ftr-469	7	8	had	have	VERB
ftr-469	7	9	nothing	nothing	PRON
ftr-469	7	10	to	to	PART
ftr-469	7	11	do	do	VERB
ftr-469	7	12	with	with	ADP
ftr-469	7	13	surrogate	surrogate	ADJ
ftr-469	7	14	taxation	taxation	NOUN
ftr-469	7	15	?	?	PUNCT
ftr-469	7	16	.	.	PUNCT
ftr-469	7	17	.	.	PUNCT
ftr-469	7	18	.	.	PUNCT
ftr-469	7	19	.	.	PUNCT
ftr-469	7	20	.	.	PUNCT
ftr-469	7	21	.	.	PUNCT
ftr-469	7	22	.	.	PUNCT
ftr-469	7	23	.	.	PUNCT
ftr-469	7	24	.	.	PUNCT
ftr-469	7	25	.	.	PUNCT
ftr-469	7	26	.	.	PUNCT
ftr-469	7	27	.	.	PUNCT
ftr-469	7	28	.	.	PUNCT
ftr-469	7	29	.	.	PUNCT
ftr-469	7	30	.	.	PUNCT
ftr-469	7	31	.	.	PUNCT
ftr-469	7	32	.	.	PUNCT
ftr-469	7	33	.	.	PUNCT
ftr-469	7	34	.	.	PUNCT
ftr-469	7	35	.	.	PUNCT
ftr-469	7	36	.	.	PUNCT
ftr-469	7	37	.	.	PUNCT
ftr-469	8	1	627	627	NUM
ftr-469	8	2	vi	vi	NOUN
ftr-469	8	3	.	.	PUNCT
ftr-469	9	1	what	what	PRON
ftr-469	9	2	is	be	AUX
ftr-469	9	3	an	an	DET
ftr-469	9	4	assumed	assumed	ADJ
ftr-469	9	5	liability	liability	NOUN
ftr-469	9	6	?	?	PUNCT
ftr-469	9	7	.	.	PUNCT
ftr-469	9	8	.	.	PUNCT
ftr-469	9	9	.	.	PUNCT
ftr-469	9	10	.	.	PUNCT
ftr-469	9	11	.	.	PUNCT
ftr-469	9	12	.	.	PUNCT
ftr-469	9	13	.	.	PUNCT
ftr-469	9	14	.	.	PUNCT
ftr-469	9	15	.	.	PUNCT
ftr-469	9	16	.	.	PUNCT
ftr-469	9	17	.	.	PUNCT
ftr-469	9	18	.	.	PUNCT
ftr-469	9	19	.	.	PUNCT
ftr-469	9	20	.	.	PUNCT
ftr-469	9	21	.	.	PUNCT
ftr-469	9	22	.	.	PUNCT
ftr-469	9	23	.	.	PUNCT
ftr-469	9	24	.	.	PUNCT
ftr-469	10	1	.	.	PUNCT
ftr-469	11	1	635	635	NUM
ftr-469	11	2	vii	vii	PROPN
ftr-469	11	3	.	.	PUNCT
ftr-469	12	1	reconsidering	reconsider	VERB
ftr-469	12	2	the	the	DET
ftr-469	12	3	alternatives	alternative	NOUN
ftr-469	12	4	for	for	ADP
ftr-469	12	5	accounting	account	VERB
ftr-469	12	6	for	for	ADP
ftr-469	12	7	the	the	DET
ftr-469	12	8	assumption	assumption	NOUN
ftr-469	12	9	of	of	ADP
ftr-469	12	10	contingent	contingent	ADJ
ftr-469	12	11	liabilities	liability	NOUN
ftr-469	12	12	.....	.....	PUNCT
ftr-469	12	13	636	636	NUM
ftr-469	12	14	a.	a.	NOUN
ftr-469	12	15	professor	professor	NOUN
ftr-469	12	16	halperin	halperin	NOUN
ftr-469	12	17	's	's	PART
ftr-469	12	18	preferred	preferred	ADJ
ftr-469	12	19	method	method	NOUN
ftr-469	12	20	..........	..........	PUNCT
ftr-469	12	21	637	637	NUM
ftr-469	12	22	b.	b.	PROPN
ftr-469	12	23	first	first	ADJ
ftr-469	12	24	alternative	alternative	ADJ
ftr-469	12	25	method	method	NOUN
ftr-469	12	26	:	:	PUNCT
ftr-469	12	27	accounting	account	VERB
ftr-469	12	28	for	for	ADP
ftr-469	12	29	price	price	NOUN
ftr-469	12	30	adjustments	adjustment	NOUN
ftr-469	12	31	as	as	ADP
ftr-469	12	32	amounts	amount	NOUN
ftr-469	12	33	are	be	AUX
ftr-469	12	34	paid	pay	VERB
ftr-469	12	35	..............	..............	PUNCT
ftr-469	12	36	638	638	NUM
ftr-469	12	37	c.	c.	NOUN
ftr-469	12	38	professor	professor	PROPN
ftr-469	12	39	halperin	halperin	NOUN
ftr-469	12	40	's	's	PART
ftr-469	12	41	second	second	ADJ
ftr-469	12	42	alternative	alternative	ADJ
ftr-469	12	43	method	method	NOUN
ftr-469	12	44	...	...	PUNCT
ftr-469	12	45	640	640	NUM
ftr-469	12	46	viii	viii	NOUN
ftr-469	12	47	.	.	PUNCT
ftr-469	13	1	what	what	PRON
ftr-469	13	2	if	if	SCONJ
ftr-469	13	3	the	the	DET
ftr-469	13	4	expected	expect	VERB
ftr-469	13	5	value	value	NOUN
ftr-469	13	6	can	can	AUX
ftr-469	13	7	not	not	PART
ftr-469	13	8	be	be	AUX
ftr-469	13	9	accurately	accurately	ADV
ftr-469	13	10	determined	determine	VERB
ftr-469	13	11	?	?	PUNCT
ftr-469	13	12	.	.	PUNCT
ftr-469	13	13	.	.	PUNCT
ftr-469	13	14	.	.	PUNCT
ftr-469	13	15	.	.	PUNCT
ftr-469	13	16	.	.	PUNCT
ftr-469	13	17	.	.	PUNCT
ftr-469	13	18	.	.	PUNCT
ftr-469	13	19	.	.	PUNCT
ftr-469	13	20	.	.	PUNCT
ftr-469	13	21	.	.	PUNCT
ftr-469	13	22	.	.	PUNCT
ftr-469	13	23	.	.	PUNCT
ftr-469	13	24	.	.	PUNCT
ftr-469	13	25	.	.	PUNCT
ftr-469	13	26	.	.	PUNCT
ftr-469	13	27	.	.	PUNCT
ftr-469	13	28	.	.	PUNCT
ftr-469	13	29	.	.	PUNCT
ftr-469	13	30	.	.	PUNCT
ftr-469	13	31	.	.	PUNCT
ftr-469	13	32	.	.	PUNCT
ftr-469	13	33	.	.	PUNCT
ftr-469	13	34	.	.	PUNCT
ftr-469	13	35	.	.	PUNCT
ftr-469	13	36	.	.	PUNCT
ftr-469	13	37	.	.	PUNCT
ftr-469	13	38	.	.	PUNCT
ftr-469	13	39	.	.	PUNCT
ftr-469	13	40	.	.	PUNCT
ftr-469	13	41	.	.	PUNCT
ftr-469	13	42	.	.	PUNCT
ftr-469	13	43	.	.	PUNCT
ftr-469	13	44	.	.	PUNCT
ftr-469	14	1	641	641	NUM
ftr-469	14	2	ix	ix	ADJ
ftr-469	14	3	.	.	PUNCT
ftr-469	15	1	should	should	AUX
ftr-469	15	2	the	the	DET
ftr-469	15	3	accounting	accounting	NOUN
ftr-469	15	4	for	for	ADP
ftr-469	15	5	a	a	DET
ftr-469	15	6	cash	cash	NOUN
ftr-469	15	7	purchase	purchase	NOUN
ftr-469	15	8	be	be	AUX
ftr-469	15	9	the	the	DET
ftr-469	15	10	only	only	ADJ
ftr-469	15	11	norm	norm	NOUN
ftr-469	15	12	for	for	ADP
ftr-469	15	13	evaluating	evaluate	VERB
ftr-469	15	14	possible	possible	ADJ
ftr-469	15	15	accounting	accounting	NOUN
ftr-469	15	16	treatments	treatment	NOUN
ftr-469	15	17	?	?	PUNCT
ftr-469	15	18	.	.	PUNCT
ftr-469	15	19	.	.	PUNCT
ftr-469	15	20	.	.	PUNCT
ftr-469	15	21	.	.	PUNCT
ftr-469	15	22	.	.	PUNCT
ftr-469	15	23	.	.	PUNCT
ftr-469	15	24	.	.	PUNCT
ftr-469	15	25	.	.	PUNCT
ftr-469	15	26	.	.	PUNCT
ftr-469	15	27	.	.	PUNCT
ftr-469	15	28	.	.	PUNCT
ftr-469	15	29	.	.	PUNCT
ftr-469	15	30	.	.	PUNCT
ftr-469	15	31	.	.	PUNCT
ftr-469	15	32	.	.	PUNCT
ftr-469	15	33	.	.	PUNCT
ftr-469	15	34	.	.	PUNCT
ftr-469	15	35	.	.	PUNCT
ftr-469	15	36	.	.	PUNCT
ftr-469	15	37	.	.	PUNCT
ftr-469	15	38	.	.	PUNCT
ftr-469	15	39	.	.	PUNCT
ftr-469	15	40	.	.	PUNCT
ftr-469	16	1	.	.	PUNCT
ftr-469	17	1	643	643	NUM
ftr-469	17	2	x.	x.	NOUN
ftr-469	17	3	conclusion	conclusion	NOUN
ftr-469	17	4	..................................	..................................	PUNCT
ftr-469	18	1	645	645	NUM
ftr-469	18	2	*	*	PUNCT
ftr-469	18	3	professor	professor	NOUN
ftr-469	18	4	of	of	ADP
ftr-469	18	5	law	law	NOUN
ftr-469	18	6	,	,	PUNCT
ftr-469	18	7	northwestern	northwestern	ADJ
ftr-469	18	8	university	university	NOUN
ftr-469	18	9	school	school	NOUN
ftr-469	18	10	of	of	ADP
ftr-469	18	11	law	law	NOUN
ftr-469	18	12	.	.	PUNCT
ftr-469	19	1	i	i	PRON
ftr-469	19	2	want	want	VERB
ftr-469	19	3	to	to	PART
ftr-469	19	4	thank	thank	VERB
ftr-469	19	5	professor	professor	NOUN
ftr-469	19	6	halperin	halperin	NOUN
ftr-469	19	7	for	for	ADP
ftr-469	19	8	his	his	PRON
ftr-469	19	9	patience	patience	NOUN
ftr-469	19	10	in	in	ADP
ftr-469	19	11	our	our	PRON
ftr-469	19	12	correspondence	correspondence	NOUN
ftr-469	19	13	over	over	ADP
ftr-469	19	14	many	many	ADJ
ftr-469	19	15	years	year	NOUN
ftr-469	19	16	on	on	ADP
ftr-469	19	17	this	this	DET
ftr-469	19	18	and	and	CCONJ
ftr-469	19	19	related	related	ADJ
ftr-469	19	20	subjects	subject	NOUN
ftr-469	19	21	.	.	PUNCT
ftr-469	20	1	any	any	DET
ftr-469	20	2	errors	error	NOUN
ftr-469	20	3	remain	remain	VERB
ftr-469	20	4	my	my	PRON
ftr-469	20	5	own	own	ADJ
ftr-469	20	6	.	.	PUNCT
ftr-469	21	1	this	this	DET
ftr-469	21	2	project	project	NOUN
ftr-469	21	3	also	also	ADV
ftr-469	21	4	benefited	benefit	VERB
ftr-469	21	5	from	from	ADP
ftr-469	21	6	the	the	DET
ftr-469	21	7	financial	financial	ADJ
ftr-469	21	8	support	support	NOUN
ftr-469	21	9	of	of	ADP
ftr-469	21	10	the	the	DET
ftr-469	21	11	linthicom	linthicom	PROPN
ftr-469	21	12	foundation	foundation	PROPN
ftr-469	21	13	and	and	CCONJ
ftr-469	21	14	the	the	DET
ftr-469	21	15	research	research	NOUN
ftr-469	21	16	assistance	assistance	NOUN
ftr-469	21	17	of	of	ADP
ftr-469	21	18	michael	michael	PROPN
ftr-469	21	19	d.	d.	PROPN
ftr-469	21	20	cohen	cohen	PROPN
ftr-469	21	21	.	.	PUNCT
ftr-469	22	1	florida	florida	PROPN
ftr-469	22	2	tax	tax	PROPN
ftr-469	22	3	review	review	PROPN
ftr-469	22	4	i.	i.	NOUN
ftr-469	22	5	introduction	introduction	NOUN
ftr-469	22	6	in	in	ADP
ftr-469	22	7	his	his	PRON
ftr-469	22	8	article	article	NOUN
ftr-469	22	9	"	"	PUNCT
ftr-469	22	10	assumption	assumption	NOUN
ftr-469	22	11	of	of	ADP
ftr-469	22	12	contingent	contingent	ADJ
ftr-469	22	13	liabilities	liability	NOUN
ftr-469	22	14	on	on	ADP
ftr-469	22	15	sale	sale	NOUN
ftr-469	22	16	of	of	ADP
ftr-469	22	17	a	a	DET
ftr-469	22	18	business	business	NOUN
ftr-469	22	19	,	,	PUNCT
ftr-469	22	20	"	"	PUNCT
ftr-469	22	21	which	which	PRON
ftr-469	22	22	appeared	appear	VERB
ftr-469	22	23	in	in	ADP
ftr-469	22	24	this	this	DET
ftr-469	22	25	journal	journal	NOUN
ftr-469	22	26	last	last	ADJ
ftr-469	22	27	year	year	NOUN
ftr-469	22	28	,	,	PUNCT
ftr-469	22	29	'	'	PUNCT
ftr-469	22	30	professor	professor	PROPN
ftr-469	22	31	daniel	daniel	PROPN
ftr-469	22	32	halperin	halperin	PROPN
ftr-469	22	33	ably	ably	ADV
ftr-469	22	34	describes	describe	VERB
ftr-469	22	35	the	the	DET
ftr-469	22	36	stakes	stake	NOUN
ftr-469	22	37	involved	involve	VERB
ftr-469	22	38	in	in	ADP
ftr-469	22	39	properly	properly	ADV
ftr-469	22	40	accounting	account	VERB
ftr-469	22	41	for	for	ADP
ftr-469	22	42	contingent	contingent	ADJ
ftr-469	22	43	liabilities	liability	NOUN
ftr-469	22	44	assumed	assume	VERB
ftr-469	22	45	by	by	ADP
ftr-469	22	46	a	a	DET
ftr-469	22	47	buyer	buyer	NOUN
ftr-469	22	48	in	in	ADP
ftr-469	22	49	asset	asset	NOUN
ftr-469	22	50	acquisitions	acquisition	NOUN
ftr-469	22	51	.	.	PUNCT
ftr-469	23	1	his	his	PRON
ftr-469	23	2	primary	primary	ADJ
ftr-469	23	3	conclusion	conclusion	NOUN
ftr-469	23	4	is	be	AUX
ftr-469	23	5	that	that	SCONJ
ftr-469	23	6	a	a	DET
ftr-469	23	7	buyer	buyer	NOUN
ftr-469	23	8	of	of	ADP
ftr-469	23	9	a	a	DET
ftr-469	23	10	business	business	NOUN
ftr-469	23	11	who	who	PRON
ftr-469	23	12	assumes	assume	VERB
ftr-469	23	13	contingent	contingent	ADJ
ftr-469	23	14	liabilities	liability	NOUN
ftr-469	23	15	should	should	AUX
ftr-469	23	16	not	not	PART
ftr-469	23	17	be	be	AUX
ftr-469	23	18	allowed	allow	VERB
ftr-469	23	19	,	,	PUNCT
ftr-469	23	20	as	as	SCONJ
ftr-469	23	21	some	some	PRON
ftr-469	23	22	have	have	AUX
ftr-469	23	23	urged	urge	VERB
ftr-469	23	24	,	,	PUNCT
ftr-469	23	25	a	a	DET
ftr-469	23	26	deduction	deduction	NOUN
ftr-469	23	27	upon	upon	SCONJ
ftr-469	23	28	payment	payment	NOUN
ftr-469	23	29	on	on	ADP
ftr-469	23	30	these	these	DET
ftr-469	23	31	liabilities	liability	NOUN
ftr-469	23	32	.	.	PUNCT
ftr-469	24	1	although	although	SCONJ
ftr-469	24	2	i	i	PRON
ftr-469	24	3	agree	agree	VERB
ftr-469	24	4	with	with	ADP
ftr-469	24	5	much	much	ADJ
ftr-469	24	6	of	of	ADP
ftr-469	24	7	professor	professor	NOUN
ftr-469	24	8	halperin	halperin	NOUN
ftr-469	24	9	's	's	PART
ftr-469	24	10	analysis	analysis	NOUN
ftr-469	24	11	and	and	CCONJ
ftr-469	24	12	almost	almost	ADV
ftr-469	24	13	all	all	PRON
ftr-469	24	14	of	of	ADP
ftr-469	24	15	his	his	PRON
ftr-469	24	16	conclusions	conclusion	NOUN
ftr-469	24	17	,	,	PUNCT
ftr-469	24	18	i	i	PRON
ftr-469	24	19	disagree	disagree	VERB
ftr-469	24	20	with	with	ADP
ftr-469	24	21	some	some	PRON
ftr-469	24	22	of	of	ADP
ftr-469	24	23	his	his	PRON
ftr-469	24	24	underlying	underlie	VERB
ftr-469	24	25	assumptions	assumption	NOUN
ftr-469	24	26	about	about	ADP
ftr-469	24	27	the	the	DET
ftr-469	24	28	universal	universal	ADJ
ftr-469	24	29	nature	nature	NOUN
ftr-469	24	30	of	of	ADP
ftr-469	24	31	contingent	contingent	ADJ
ftr-469	24	32	liabilities	liability	NOUN
ftr-469	24	33	.	.	PUNCT
ftr-469	25	1	professor	professor	NOUN
ftr-469	25	2	halperin	halperin	NOUN
ftr-469	25	3	's	's	PART
ftr-469	25	4	analysis	analysis	NOUN
ftr-469	25	5	relies	rely	VERB
ftr-469	25	6	heavily	heavily	ADV
ftr-469	25	7	on	on	ADP
ftr-469	25	8	the	the	DET
ftr-469	25	9	related	relate	VERB
ftr-469	25	10	underlying	underlying	ADJ
ftr-469	25	11	assumptions	assumption	NOUN
ftr-469	25	12	that	that	SCONJ
ftr-469	25	13	(	(	PUNCT
ftr-469	25	14	1	1	X
ftr-469	25	15	)	)	PUNCT
ftr-469	25	16	there	there	PRON
ftr-469	25	17	is	be	VERB
ftr-469	25	18	always	always	ADV
ftr-469	25	19	a	a	DET
ftr-469	25	20	legitimate	legitimate	ADJ
ftr-469	25	21	reason	reason	NOUN
ftr-469	25	22	for	for	ADP
ftr-469	25	23	deferring	defer	VERB
ftr-469	25	24	a	a	DET
ftr-469	25	25	deduction	deduction	NOUN
ftr-469	25	26	until	until	SCONJ
ftr-469	25	27	the	the	DET
ftr-469	25	28	person	person	NOUN
ftr-469	25	29	to	to	PART
ftr-469	25	30	whom	whom	PRON
ftr-469	25	31	the	the	DET
ftr-469	25	32	contingent	contingent	ADJ
ftr-469	25	33	liability	liability	NOUN
ftr-469	25	34	is	be	AUX
ftr-469	25	35	owed	owe	VERB
ftr-469	25	36	has	have	AUX
ftr-469	25	37	been	be	AUX
ftr-469	25	38	identified	identify	VERB
ftr-469	25	39	and	and	CCONJ
ftr-469	25	40	that	that	DET
ftr-469	25	41	person	person	NOUN
ftr-469	25	42	has	have	AUX
ftr-469	25	43	taken	take	VERB
ftr-469	25	44	the	the	DET
ftr-469	25	45	amount	amount	NOUN
ftr-469	25	46	into	into	ADP
ftr-469	25	47	income	income	NOUN
ftr-469	25	48	and	and	CCONJ
ftr-469	25	49	(	(	PUNCT
ftr-469	25	50	2	2	NUM
ftr-469	25	51	)	)	PUNCT
ftr-469	25	52	more	more	ADV
ftr-469	25	53	often	often	ADV
ftr-469	25	54	than	than	ADP
ftr-469	25	55	not	not	PART
ftr-469	25	56	,	,	PUNCT
ftr-469	25	57	the	the	DET
ftr-469	25	58	expected	expect	VERB
ftr-469	25	59	value	value	NOUN
ftr-469	25	60	of	of	ADP
ftr-469	25	61	the	the	DET
ftr-469	25	62	payments	payment	NOUN
ftr-469	25	63	to	to	PART
ftr-469	25	64	be	be	AUX
ftr-469	25	65	made	make	VERB
ftr-469	25	66	on	on	ADP
ftr-469	25	67	the	the	DET
ftr-469	25	68	liability	liability	NOUN
ftr-469	25	69	can	can	AUX
ftr-469	25	70	reasonably	reasonably	ADV
ftr-469	25	71	be	be	AUX
ftr-469	25	72	valued	value	VERB
ftr-469	25	73	in	in	ADP
ftr-469	25	74	advance	advance	NOUN
ftr-469	25	75	.	.	PUNCT
ftr-469	26	1	if	if	SCONJ
ftr-469	26	2	either	either	PRON
ftr-469	26	3	of	of	ADP
ftr-469	26	4	these	these	DET
ftr-469	26	5	assumptions	assumption	NOUN
ftr-469	26	6	is	be	AUX
ftr-469	26	7	unfounded	unfounded	ADJ
ftr-469	26	8	,	,	PUNCT
ftr-469	26	9	the	the	DET
ftr-469	26	10	problems	problem	NOUN
ftr-469	26	11	posed	pose	VERB
ftr-469	26	12	by	by	ADP
ftr-469	26	13	contingent	contingent	ADJ
ftr-469	26	14	liabilities	liability	NOUN
ftr-469	26	15	are	be	AUX
ftr-469	26	16	more	more	ADV
ftr-469	26	17	difficult	difficult	ADJ
ftr-469	26	18	than	than	SCONJ
ftr-469	26	19	professor	professor	NOUN
ftr-469	26	20	halperin	halperin	NOUN
ftr-469	26	21	's	's	PART
ftr-469	26	22	analysis	analysis	NOUN
ftr-469	26	23	might	might	AUX
ftr-469	26	24	suggest	suggest	VERB
ftr-469	26	25	,	,	PUNCT
ftr-469	26	26	although	although	SCONJ
ftr-469	26	27	his	his	PRON
ftr-469	26	28	ultimate	ultimate	ADJ
ftr-469	26	29	resolution	resolution	NOUN
ftr-469	26	30	of	of	ADP
ftr-469	26	31	the	the	DET
ftr-469	26	32	situation	situation	NOUN
ftr-469	26	33	may	may	AUX
ftr-469	26	34	nevertheless	nevertheless	ADV
ftr-469	26	35	be	be	AUX
ftr-469	26	36	the	the	DET
ftr-469	26	37	best	good	ADJ
ftr-469	26	38	one	one	NUM
ftr-469	26	39	available	available	ADJ
ftr-469	26	40	.	.	PUNCT
ftr-469	27	1	this	this	DET
ftr-469	27	2	comment	comment	NOUN
ftr-469	27	3	will	will	AUX
ftr-469	27	4	explore	explore	VERB
ftr-469	27	5	professor	professor	NOUN
ftr-469	27	6	halperin	halperin	NOUN
ftr-469	27	7	's	's	PART
ftr-469	27	8	underlying	underlie	VERB
ftr-469	27	9	assumptions	assumption	NOUN
ftr-469	27	10	regarding	regard	VERB
ftr-469	27	11	contingent	contingent	ADJ
ftr-469	27	12	liabilities	liability	NOUN
ftr-469	27	13	and	and	CCONJ
ftr-469	27	14	examine	examine	VERB
ftr-469	27	15	the	the	DET
ftr-469	27	16	stakes	stake	NOUN
ftr-469	27	17	involved	involve	VERB
ftr-469	27	18	in	in	ADP
ftr-469	27	19	fashioning	fashion	VERB
ftr-469	27	20	tax	tax	NOUN
ftr-469	27	21	accounting	accounting	NOUN
ftr-469	27	22	rules	rule	NOUN
ftr-469	27	23	that	that	PRON
ftr-469	27	24	rely	rely	VERB
ftr-469	27	25	upon	upon	SCONJ
ftr-469	27	26	them	they	PRON
ftr-469	27	27	.	.	PUNCT
ftr-469	28	1	it	it	PRON
ftr-469	28	2	will	will	AUX
ftr-469	28	3	attempt	attempt	VERB
ftr-469	28	4	to	to	PART
ftr-469	28	5	demonstrate	demonstrate	VERB
ftr-469	28	6	that	that	SCONJ
ftr-469	28	7	at	at	ADV
ftr-469	28	8	least	least	ADJ
ftr-469	28	9	some	some	PRON
ftr-469	28	10	liabilities	liability	NOUN
ftr-469	28	11	,	,	PUNCT
ftr-469	28	12	including	include	VERB
ftr-469	28	13	some	some	DET
ftr-469	28	14	contingent	contingent	ADJ
ftr-469	28	15	liabilities,2	liabilities,2	NOUN
ftr-469	28	16	are	be	AUX
ftr-469	28	17	different	different	ADJ
ftr-469	28	18	from	from	ADP
ftr-469	28	19	the	the	DET
ftr-469	28	20	liabilities	liability	NOUN
ftr-469	28	21	upon	upon	SCONJ
ftr-469	28	22	which	which	PRON
ftr-469	28	23	professor	professor	NOUN
ftr-469	28	24	halperin	halperin	NOUN
ftr-469	28	25	's	's	PART
ftr-469	28	26	analysis	analysis	NOUN
ftr-469	28	27	is	be	AUX
ftr-469	28	28	based	base	VERB
ftr-469	28	29	.	.	PUNCT
ftr-469	29	1	this	this	DET
ftr-469	29	2	difference	difference	NOUN
ftr-469	29	3	may	may	AUX
ftr-469	29	4	not	not	PART
ftr-469	29	5	easily	easily	ADV
ftr-469	29	6	be	be	AUX
ftr-469	29	7	accommodated	accommodate	VERB
ftr-469	29	8	in	in	ADP
ftr-469	29	9	an	an	DET
ftr-469	29	10	income	income	NOUN
ftr-469	29	11	tax	tax	NOUN
ftr-469	29	12	based	base	VERB
ftr-469	29	13	on	on	ADP
ftr-469	29	14	realization	realization	NOUN
ftr-469	29	15	.	.	PUNCT
ftr-469	30	1	nevertheless	nevertheless	ADV
ftr-469	30	2	,	,	PUNCT
ftr-469	30	3	this	this	DET
ftr-469	30	4	difference	difference	NOUN
ftr-469	30	5	may	may	AUX
ftr-469	30	6	undermine	undermine	VERB
ftr-469	30	7	both	both	CCONJ
ftr-469	30	8	the	the	DET
ftr-469	30	9	assumption	assumption	NOUN
ftr-469	30	10	that	that	SCONJ
ftr-469	30	11	there	there	PRON
ftr-469	30	12	is	be	VERB
ftr-469	30	13	a	a	DET
ftr-469	30	14	legitimate	legitimate	ADJ
ftr-469	30	15	reason	reason	NOUN
ftr-469	30	16	for	for	ADP
ftr-469	30	17	deferring	defer	VERB
ftr-469	30	18	a	a	DET
ftr-469	30	19	payor	payor	NOUN
ftr-469	30	20	's	's	PART
ftr-469	30	21	deduction	deduction	NOUN
ftr-469	30	22	until	until	SCONJ
ftr-469	30	23	the	the	DET
ftr-469	30	24	ultimate	ultimate	ADJ
ftr-469	30	25	payee	payee	NOUN
ftr-469	30	26	is	be	AUX
ftr-469	30	27	known	know	VERB
ftr-469	30	28	and	and	CCONJ
ftr-469	30	29	has	have	AUX
ftr-469	30	30	been	be	AUX
ftr-469	30	31	taxed	tax	VERB
ftr-469	30	32	,	,	PUNCT
ftr-469	30	33	and	and	CCONJ
ftr-469	30	34	may	may	AUX
ftr-469	30	35	make	make	VERB
ftr-469	30	36	it	it	PRON
ftr-469	30	37	substantially	substantially	ADV
ftr-469	30	38	more	more	ADV
ftr-469	30	39	difficult	difficult	ADJ
ftr-469	30	40	to	to	PART
ftr-469	30	41	establish	establish	VERB
ftr-469	30	42	an	an	DET
ftr-469	30	43	appropriate	appropriate	ADJ
ftr-469	30	44	value	value	NOUN
ftr-469	30	45	for	for	ADP
ftr-469	30	46	the	the	DET
ftr-469	30	47	liability	liability	NOUN
ftr-469	30	48	in	in	ADP
ftr-469	30	49	advance	advance	NOUN
ftr-469	30	50	of	of	ADP
ftr-469	30	51	payment	payment	NOUN
ftr-469	30	52	.	.	PUNCT
ftr-469	31	1	1	1	X
ftr-469	31	2	.	.	X
ftr-469	31	3	daniel	daniel	PROPN
ftr-469	31	4	i.	i.	PROPN
ftr-469	31	5	halperin	halperin	PROPN
ftr-469	31	6	,	,	PUNCT
ftr-469	31	7	assumption	assumption	NOUN
ftr-469	31	8	of	of	ADP
ftr-469	31	9	contingent	contingent	ADJ
ftr-469	31	10	liabilities	liability	NOUN
ftr-469	31	11	on	on	ADP
ftr-469	31	12	sale	sale	NOUN
ftr-469	31	13	of	of	ADP
ftr-469	31	14	a	a	DET
ftr-469	31	15	business	business	NOUN
ftr-469	31	16	,	,	PUNCT
ftr-469	31	17	2	2	NUM
ftr-469	31	18	fla	fla	NOUN
ftr-469	31	19	.	.	PUNCT
ftr-469	32	1	tax	tax	PROPN
ftr-469	32	2	rev	rev	PROPN
ftr-469	32	3	.	.	PROPN
ftr-469	33	1	673	673	NUM
ftr-469	33	2	(	(	PUNCT
ftr-469	33	3	1996	1996	NUM
ftr-469	33	4	)	)	PUNCT
ftr-469	34	1	[	[	X
ftr-469	34	2	hereinafter	hereinafter	NOUN
ftr-469	34	3	halperin	halperin	NOUN
ftr-469	34	4	,	,	PUNCT
ftr-469	34	5	assumption	assumption	NOUN
ftr-469	34	6	]	]	PUNCT
ftr-469	34	7	.	.	PUNCT
ftr-469	35	1	2	2	X
ftr-469	35	2	.	.	X
ftr-469	35	3	as	as	SCONJ
ftr-469	35	4	did	do	VERB
ftr-469	35	5	professor	professor	PROPN
ftr-469	35	6	halperin	halperin	NOUN
ftr-469	35	7	,	,	PUNCT
ftr-469	35	8	these	these	DET
ftr-469	35	9	comments	comment	NOUN
ftr-469	35	10	will	will	AUX
ftr-469	35	11	ignore	ignore	VERB
ftr-469	35	12	those	those	DET
ftr-469	35	13	contingent	contingent	ADJ
ftr-469	35	14	liabilities	liability	NOUN
ftr-469	35	15	that	that	PRON
ftr-469	35	16	represent	represent	VERB
ftr-469	35	17	payments	payment	NOUN
ftr-469	35	18	for	for	ADP
ftr-469	35	19	which	which	PRON
ftr-469	35	20	no	no	DET
ftr-469	35	21	payor	payor	NOUN
ftr-469	35	22	would	would	AUX
ftr-469	35	23	ever	ever	ADV
ftr-469	35	24	be	be	AUX
ftr-469	35	25	entitled	entitle	VERB
ftr-469	35	26	to	to	ADP
ftr-469	35	27	an	an	DET
ftr-469	35	28	offset	offset	NOUN
ftr-469	35	29	against	against	ADP
ftr-469	35	30	income	income	NOUN
ftr-469	35	31	,	,	PUNCT
ftr-469	35	32	whether	whether	SCONJ
ftr-469	35	33	as	as	ADP
ftr-469	35	34	a	a	DET
ftr-469	35	35	current	current	ADJ
ftr-469	35	36	deduction	deduction	NOUN
ftr-469	35	37	or	or	CCONJ
ftr-469	35	38	an	an	DET
ftr-469	35	39	addition	addition	NOUN
ftr-469	35	40	to	to	ADP
ftr-469	35	41	basis	basis	NOUN
ftr-469	35	42	.	.	PUNCT
ftr-469	36	1	such	such	ADJ
ftr-469	36	2	liabilities	liability	NOUN
ftr-469	36	3	include	include	VERB
ftr-469	36	4	federal	federal	ADJ
ftr-469	36	5	income	income	NOUN
ftr-469	36	6	taxes	taxis	NOUN
ftr-469	36	7	and	and	CCONJ
ftr-469	36	8	amounts	amount	NOUN
ftr-469	36	9	limited	limit	VERB
ftr-469	36	10	by	by	ADP
ftr-469	36	11	the	the	DET
ftr-469	36	12	provisions	provision	NOUN
ftr-469	36	13	of	of	ADP
ftr-469	36	14	§	§	PROPN
ftr-469	36	15	§	§	PROPN
ftr-469	36	16	162(c	162(c	NUM
ftr-469	36	17	)	)	PUNCT
ftr-469	36	18	and	and	CCONJ
ftr-469	36	19	162(0	162(0	NUM
ftr-469	36	20	.	.	PUNCT
ftr-469	37	1	the	the	DET
ftr-469	37	2	former	former	ADJ
ftr-469	37	3	most	most	ADV
ftr-469	37	4	likely	likely	ADJ
ftr-469	37	5	should	should	AUX
ftr-469	37	6	be	be	AUX
ftr-469	37	7	accounted	account	VERB
ftr-469	37	8	for	for	ADP
ftr-469	37	9	at	at	ADP
ftr-469	37	10	the	the	DET
ftr-469	37	11	time	time	NOUN
ftr-469	37	12	of	of	ADP
ftr-469	37	13	sale	sale	NOUN
ftr-469	37	14	by	by	ADP
ftr-469	37	15	requiring	require	VERB
ftr-469	37	16	the	the	DET
ftr-469	37	17	seller	seller	NOUN
ftr-469	37	18	to	to	PART
ftr-469	37	19	take	take	VERB
ftr-469	37	20	an	an	DET
ftr-469	37	21	amount	amount	NOUN
ftr-469	37	22	into	into	ADP
ftr-469	37	23	income	income	NOUN
ftr-469	37	24	without	without	ADP
ftr-469	37	25	offset	offset	NOUN
ftr-469	37	26	.	.	PUNCT
ftr-469	38	1	the	the	DET
ftr-469	38	2	latter	latter	ADJ
ftr-469	38	3	are	be	AUX
ftr-469	38	4	policy	policy	NOUN
ftr-469	38	5	deviations	deviation	NOUN
ftr-469	38	6	from	from	ADP
ftr-469	38	7	the	the	DET
ftr-469	38	8	results	result	NOUN
ftr-469	38	9	which	which	PRON
ftr-469	38	10	would	would	AUX
ftr-469	38	11	be	be	AUX
ftr-469	38	12	produced	produce	VERB
ftr-469	38	13	by	by	ADP
ftr-469	38	14	strict	strict	ADJ
ftr-469	38	15	adherence	adherence	NOUN
ftr-469	38	16	to	to	ADP
ftr-469	38	17	technical	technical	ADJ
ftr-469	38	18	notions	notion	NOUN
ftr-469	38	19	of	of	ADP
ftr-469	38	20	income	income	NOUN
ftr-469	38	21	,	,	PUNCT
ftr-469	38	22	and	and	CCONJ
ftr-469	38	23	,	,	PUNCT
ftr-469	38	24	as	as	ADP
ftr-469	38	25	such	such	ADJ
ftr-469	38	26	,	,	PUNCT
ftr-469	38	27	their	their	PRON
ftr-469	38	28	implementation	implementation	NOUN
ftr-469	38	29	in	in	ADP
ftr-469	38	30	transactions	transaction	NOUN
ftr-469	38	31	involving	involve	VERB
ftr-469	38	32	the	the	DET
ftr-469	38	33	assumption	assumption	NOUN
ftr-469	38	34	of	of	ADP
ftr-469	38	35	such	such	ADJ
ftr-469	38	36	liabilities	liability	NOUN
ftr-469	38	37	is	be	AUX
ftr-469	38	38	more	more	ADV
ftr-469	38	39	appropriately	appropriately	ADV
ftr-469	38	40	viewed	view	VERB
ftr-469	38	41	as	as	ADP
ftr-469	38	42	a	a	DET
ftr-469	38	43	matter	matter	NOUN
ftr-469	38	44	of	of	ADP
ftr-469	38	45	policy	policy	NOUN
ftr-469	38	46	as	as	ADV
ftr-469	38	47	well	well	ADV
ftr-469	38	48	.	.	PUNCT
ftr-469	39	1	[	[	X
ftr-469	39	2	vol	vol	X
ftr-469	39	3	3:10	3:10	NUM
ftr-469	39	4	accounting	accounting	NOUN
ftr-469	39	5	for	for	ADP
ftr-469	39	6	the	the	DET
ftr-469	39	7	assunption	assunption	NOUN
ftr-469	39	8	of	of	ADP
ftr-469	39	9	contingent	contingent	ADJ
ftr-469	39	10	liabilities	liability	NOUN
ftr-469	39	11	my	my	PRON
ftr-469	39	12	disagreement	disagreement	NOUN
ftr-469	39	13	with	with	ADP
ftr-469	39	14	professor	professor	NOUN
ftr-469	39	15	halperin	halperin	NOUN
ftr-469	39	16	about	about	ADP
ftr-469	39	17	the	the	DET
ftr-469	39	18	variations	variation	NOUN
ftr-469	39	19	among	among	ADP
ftr-469	39	20	contingent	contingent	ADJ
ftr-469	39	21	liabilities	liability	NOUN
ftr-469	39	22	has	have	VERB
ftr-469	39	23	little	little	ADJ
ftr-469	39	24	practical	practical	ADJ
ftr-469	39	25	consequence	consequence	NOUN
ftr-469	39	26	if	if	SCONJ
ftr-469	39	27	(	(	PUNCT
ftr-469	39	28	as	as	SCONJ
ftr-469	39	29	may	may	AUX
ftr-469	39	30	well	well	ADV
ftr-469	39	31	be	be	AUX
ftr-469	39	32	the	the	DET
ftr-469	39	33	case	case	NOUN
ftr-469	39	34	)	)	PUNCT
ftr-469	39	35	workable	workable	ADJ
ftr-469	39	36	tax	tax	NOUN
ftr-469	39	37	accounting	accounting	NOUN
ftr-469	39	38	rules	rule	NOUN
ftr-469	39	39	can	can	AUX
ftr-469	39	40	not	not	PART
ftr-469	39	41	be	be	AUX
ftr-469	39	42	fashioned	fashion	VERB
ftr-469	39	43	to	to	PART
ftr-469	39	44	accommodate	accommodate	VERB
ftr-469	39	45	the	the	DET
ftr-469	39	46	differences	difference	NOUN
ftr-469	39	47	among	among	ADP
ftr-469	39	48	such	such	ADJ
ftr-469	39	49	liabilities	liability	NOUN
ftr-469	39	50	and	and	CCONJ
ftr-469	39	51	other	other	ADJ
ftr-469	39	52	deferred	deferred	ADJ
ftr-469	39	53	payments	payment	NOUN
ftr-469	39	54	.	.	PUNCT
ftr-469	40	1	it	it	PRON
ftr-469	40	2	may	may	AUX
ftr-469	40	3	also	also	ADV
ftr-469	40	4	be	be	AUX
ftr-469	40	5	true	true	ADJ
ftr-469	40	6	that	that	SCONJ
ftr-469	40	7	failing	fail	VERB
ftr-469	40	8	to	to	PART
ftr-469	40	9	deal	deal	VERB
ftr-469	40	10	with	with	ADP
ftr-469	40	11	these	these	DET
ftr-469	40	12	cases	case	NOUN
ftr-469	40	13	separately	separately	ADV
ftr-469	40	14	will	will	AUX
ftr-469	40	15	not	not	PART
ftr-469	40	16	produce	produce	VERB
ftr-469	40	17	intolerable	intolerable	ADJ
ftr-469	40	18	results	result	NOUN
ftr-469	40	19	.	.	PUNCT
ftr-469	41	1	nevertheless	nevertheless	ADV
ftr-469	41	2	,	,	PUNCT
ftr-469	41	3	i	i	PRON
ftr-469	41	4	fear	fear	VERB
ftr-469	41	5	that	that	SCONJ
ftr-469	41	6	some	some	DET
ftr-469	41	7	readers	reader	NOUN
ftr-469	41	8	may	may	AUX
ftr-469	41	9	ignore	ignore	VERB
ftr-469	41	10	his	his	PRON
ftr-469	41	11	conclusions	conclusion	NOUN
ftr-469	41	12	because	because	SCONJ
ftr-469	41	13	,	,	PUNCT
ftr-469	41	14	from	from	ADP
ftr-469	41	15	their	their	PRON
ftr-469	41	16	point	point	NOUN
ftr-469	41	17	of	of	ADP
ftr-469	41	18	view	view	NOUN
ftr-469	41	19	,	,	PUNCT
ftr-469	41	20	he	he	PRON
ftr-469	41	21	seems	seem	VERB
ftr-469	41	22	to	to	PART
ftr-469	41	23	be	be	AUX
ftr-469	41	24	concerned	concern	VERB
ftr-469	41	25	only	only	ADV
ftr-469	41	26	with	with	ADP
ftr-469	41	27	the	the	DET
ftr-469	41	28	easy	easy	ADJ
ftr-469	41	29	cases	case	NOUN
ftr-469	41	30	for	for	ADP
ftr-469	41	31	which	which	PRON
ftr-469	41	32	his	his	PRON
ftr-469	41	33	assumptions	assumption	NOUN
ftr-469	41	34	seem	seem	VERB
ftr-469	41	35	reasonable	reasonable	ADJ
ftr-469	41	36	.	.	PUNCT
ftr-469	42	1	since	since	SCONJ
ftr-469	42	2	professor	professor	PROPN
ftr-469	42	3	halperin	halperin	NOUN
ftr-469	42	4	's	's	PART
ftr-469	42	5	analysis	analysis	NOUN
ftr-469	42	6	does	do	AUX
ftr-469	42	7	not	not	PART
ftr-469	42	8	appear	appear	VERB
ftr-469	42	9	to	to	PART
ftr-469	42	10	have	have	AUX
ftr-469	42	11	taken	take	VERB
ftr-469	42	12	these	these	DET
ftr-469	42	13	harder	hard	ADJ
ftr-469	42	14	cases	case	NOUN
ftr-469	42	15	into	into	ADP
ftr-469	42	16	account	account	NOUN
ftr-469	42	17	,	,	PUNCT
ftr-469	42	18	readers	reader	NOUN
ftr-469	42	19	who	who	PRON
ftr-469	42	20	are	be	AUX
ftr-469	42	21	concerned	concern	VERB
ftr-469	42	22	primarily	primarily	ADV
ftr-469	42	23	with	with	ADP
ftr-469	42	24	the	the	DET
ftr-469	42	25	harder	hard	ADJ
ftr-469	42	26	cases	case	NOUN
ftr-469	42	27	are	be	AUX
ftr-469	42	28	likely	likely	ADJ
ftr-469	42	29	to	to	PART
ftr-469	42	30	reject	reject	VERB
ftr-469	42	31	his	his	PRON
ftr-469	42	32	analysis	analysis	NOUN
ftr-469	42	33	too	too	ADV
ftr-469	42	34	quickly	quickly	ADV
ftr-469	42	35	.	.	PUNCT
ftr-469	43	1	when	when	SCONJ
ftr-469	43	2	professor	professor	PROPN
ftr-469	43	3	halperin	halperin	NOUN
ftr-469	43	4	ignores	ignore	VERB
ftr-469	43	5	the	the	DET
ftr-469	43	6	variations	variation	NOUN
ftr-469	43	7	among	among	ADP
ftr-469	43	8	contingent	contingent	ADJ
ftr-469	43	9	liabilities	liability	NOUN
ftr-469	43	10	,	,	PUNCT
ftr-469	43	11	he	he	PRON
ftr-469	43	12	may	may	AUX
ftr-469	43	13	make	make	VERB
ftr-469	43	14	it	it	PRON
ftr-469	43	15	too	too	ADV
ftr-469	43	16	easy	easy	ADJ
ftr-469	43	17	for	for	SCONJ
ftr-469	43	18	critics	critic	NOUN
ftr-469	43	19	to	to	PART
ftr-469	43	20	reject	reject	VERB
ftr-469	43	21	his	his	PRON
ftr-469	43	22	conclusions	conclusion	NOUN
ftr-469	43	23	as	as	ADP
ftr-469	43	24	extreme	extreme	ADJ
ftr-469	43	25	.	.	PUNCT
ftr-469	44	1	ii	ii	PROPN
ftr-469	44	2	.	.	PUNCT
ftr-469	45	1	summary	summary	NOUN
ftr-469	45	2	of	of	ADP
ftr-469	45	3	professor	professor	PROPN
ftr-469	45	4	halperin	halperin	PROPN
ftr-469	45	5	's	's	PART
ftr-469	45	6	conclusions	conclusion	NOUN
ftr-469	45	7	professor	professor	PROPN
ftr-469	45	8	halperin	halperin	PROPN
ftr-469	45	9	would	would	AUX
ftr-469	45	10	require	require	VERB
ftr-469	45	11	that	that	SCONJ
ftr-469	45	12	buyers	buyer	NOUN
ftr-469	45	13	assuming	assume	VERB
ftr-469	45	14	contingent	contingent	ADJ
ftr-469	45	15	liabilities	liability	NOUN
ftr-469	45	16	include	include	VERB
ftr-469	45	17	the	the	DET
ftr-469	45	18	expected	expect	VERB
ftr-469	45	19	value	value	NOUN
ftr-469	45	20	of	of	ADP
ftr-469	45	21	the	the	DET
ftr-469	45	22	liabilities	liability	NOUN
ftr-469	45	23	in	in	ADP
ftr-469	45	24	the	the	DET
ftr-469	45	25	basis	basis	NOUN
ftr-469	45	26	of	of	ADP
ftr-469	45	27	the	the	DET
ftr-469	45	28	assets	asset	NOUN
ftr-469	45	29	acquired	acquire	VERB
ftr-469	45	30	at	at	ADP
ftr-469	45	31	the	the	DET
ftr-469	45	32	time	time	NOUN
ftr-469	45	33	of	of	ADP
ftr-469	45	34	the	the	DET
ftr-469	45	35	acquisition	acquisition	NOUN
ftr-469	45	36	.	.	PUNCT
ftr-469	46	1	if	if	SCONJ
ftr-469	46	2	the	the	DET
ftr-469	46	3	payment	payment	NOUN
ftr-469	46	4	on	on	ADP
ftr-469	46	5	the	the	DET
ftr-469	46	6	liability	liability	NOUN
ftr-469	46	7	is	be	AUX
ftr-469	46	8	made	make	VERB
ftr-469	46	9	"	"	PUNCT
ftr-469	46	10	as	as	SCONJ
ftr-469	46	11	expected	expect	VERB
ftr-469	46	12	,	,	PUNCT
ftr-469	46	13	"	"	PUNCT
ftr-469	46	14	no	no	DET
ftr-469	46	15	further	further	ADJ
ftr-469	46	16	deduction	deduction	NOUN
ftr-469	46	17	would	would	AUX
ftr-469	46	18	be	be	AUX
ftr-469	46	19	allowed	allow	VERB
ftr-469	46	20	,	,	PUNCT
ftr-469	46	21	even	even	ADV
ftr-469	46	22	for	for	ADP
ftr-469	46	23	an	an	DET
ftr-469	46	24	interest	interest	NOUN
ftr-469	46	25	component.4	component.4	INTJ
ftr-469	46	26	this	this	DET
ftr-469	46	27	treatment	treatment	NOUN
ftr-469	46	28	differs	differ	VERB
ftr-469	46	29	from	from	ADP
ftr-469	46	30	the	the	DET
ftr-469	46	31	accepted	accepted	ADJ
ftr-469	46	32	treatment	treatment	NOUN
ftr-469	46	33	of	of	ADP
ftr-469	46	34	assumed	assume	VERB
ftr-469	46	35	fixed	fix	VERB
ftr-469	46	36	liabilities	liability	NOUN
ftr-469	46	37	,	,	PUNCT
ftr-469	46	38	in	in	SCONJ
ftr-469	46	39	that	that	PRON
ftr-469	46	40	when	when	SCONJ
ftr-469	46	41	fixed	fix	VERB
ftr-469	46	42	liabilities	liability	NOUN
ftr-469	46	43	are	be	AUX
ftr-469	46	44	assumed	assume	VERB
ftr-469	46	45	there	there	PRON
ftr-469	46	46	is	be	VERB
ftr-469	46	47	both	both	DET
ftr-469	46	48	immediate	immediate	ADJ
ftr-469	46	49	basis	basis	NOUN
ftr-469	46	50	available	available	ADJ
ftr-469	46	51	for	for	ADP
ftr-469	46	52	the	the	DET
ftr-469	46	53	use	use	NOUN
ftr-469	46	54	of	of	ADP
ftr-469	46	55	the	the	DET
ftr-469	46	56	loan	loan	NOUN
ftr-469	46	57	proceeds	proceed	NOUN
ftr-469	46	58	and	and	CCONJ
ftr-469	46	59	an	an	DET
ftr-469	46	60	allowance	allowance	NOUN
ftr-469	46	61	for	for	ADP
ftr-469	46	62	interest,5	interest,5	ADJ
ftr-469	46	63	frequently	frequently	ADV
ftr-469	46	64	taken	take	VERB
ftr-469	46	65	as	as	ADP
ftr-469	46	66	such	such	ADJ
ftr-469	46	67	interest	interest	NOUN
ftr-469	46	68	accrues	accrue	NOUN
ftr-469	46	69	,	,	PUNCT
ftr-469	46	70	and	and	CCONJ
ftr-469	46	71	certainly	certainly	ADV
ftr-469	46	72	taken	take	VERB
ftr-469	46	73	no	no	ADV
ftr-469	46	74	later	later	ADV
ftr-469	46	75	than	than	ADP
ftr-469	46	76	payment	payment	NOUN
ftr-469	46	77	.	.	PUNCT
ftr-469	47	1	this	this	DET
ftr-469	47	2	proposed	propose	VERB
ftr-469	47	3	treatment	treatment	NOUN
ftr-469	47	4	for	for	ADP
ftr-469	47	5	contingent	contingent	ADJ
ftr-469	47	6	liabilities	liability	NOUN
ftr-469	47	7	is	be	AUX
ftr-469	47	8	a	a	DET
ftr-469	47	9	variant	variant	NOUN
ftr-469	47	10	of	of	ADP
ftr-469	47	11	the	the	DET
ftr-469	47	12	device	device	NOUN
ftr-469	47	13	familiar	familiar	ADJ
ftr-469	47	14	to	to	ADP
ftr-469	47	15	readers	reader	NOUN
ftr-469	47	16	of	of	ADP
ftr-469	47	17	professor	professor	PROPN
ftr-469	47	18	halperin	halperin	NOUN
ftr-469	47	19	's	's	PART
ftr-469	47	20	earlier	early	ADJ
ftr-469	47	21	work	work	NOUN
ftr-469	47	22	involving	involve	VERB
ftr-469	47	23	surrogate	surrogate	ADJ
ftr-469	47	24	taxation.6	taxation.6	NOUN
ftr-469	47	25	professor	professor	NOUN
ftr-469	47	26	halperin	halperin	NOUN
ftr-469	47	27	also	also	ADV
ftr-469	47	28	acknowledges	acknowledge	VERB
ftr-469	47	29	that	that	SCONJ
ftr-469	47	30	an	an	DET
ftr-469	47	31	equivalent	equivalent	ADJ
ftr-469	47	32	result	result	NOUN
ftr-469	47	33	could	could	AUX
ftr-469	47	34	be	be	AUX
ftr-469	47	35	obtained	obtain	VERB
ftr-469	47	36	by	by	ADP
ftr-469	47	37	allowing	allow	VERB
ftr-469	47	38	the	the	DET
ftr-469	47	39	buyer	buyer	NOUN
ftr-469	47	40	full	full	ADJ
ftr-469	47	41	deductibility	deductibility	NOUN
ftr-469	47	42	of	of	ADP
ftr-469	47	43	any	any	DET
ftr-469	47	44	amounts	amount	NOUN
ftr-469	47	45	actually	actually	ADV
ftr-469	47	46	paid	pay	VERB
ftr-469	47	47	when	when	SCONJ
ftr-469	47	48	they	they	PRON
ftr-469	47	49	are	be	AUX
ftr-469	47	50	paid	pay	VERB
ftr-469	47	51	,	,	PUNCT
ftr-469	47	52	but	but	CCONJ
ftr-469	47	53	only	only	ADV
ftr-469	47	54	after	after	ADP
ftr-469	47	55	requiring	require	VERB
ftr-469	47	56	,	,	PUNCT
ftr-469	47	57	somewhat	somewhat	ADV
ftr-469	47	58	artificially	artificially	ADV
ftr-469	47	59	,	,	PUNCT
ftr-469	47	60	inclusion	inclusion	NOUN
ftr-469	47	61	of	of	ADP
ftr-469	47	62	income	income	NOUN
ftr-469	47	63	either	either	CCONJ
ftr-469	47	64	at	at	ADP
ftr-469	47	65	the	the	DET
ftr-469	47	66	time	time	NOUN
ftr-469	47	67	of	of	ADP
ftr-469	47	68	the	the	DET
ftr-469	47	69	sale	sale	NOUN
ftr-469	47	70	or	or	CCONJ
ftr-469	47	71	,	,	PUNCT
ftr-469	47	72	with	with	ADP
ftr-469	47	73	an	an	DET
ftr-469	47	74	adjustment	adjustment	NOUN
ftr-469	47	75	for	for	ADP
ftr-469	47	76	the	the	DET
ftr-469	47	77	passage	passage	NOUN
ftr-469	47	78	of	of	ADP
ftr-469	47	79	time	time	NOUN
ftr-469	47	80	,	,	PUNCT
ftr-469	47	81	at	at	ADP
ftr-469	47	82	some	some	DET
ftr-469	47	83	later	later	ADJ
ftr-469	47	84	time	time	NOUN
ftr-469	47	85	.	.	PUNCT
ftr-469	48	1	(	(	PUNCT
ftr-469	48	2	the	the	DET
ftr-469	48	3	equivalence	equivalence	NOUN
ftr-469	48	4	of	of	ADP
ftr-469	48	5	these	these	DET
ftr-469	48	6	choices	choice	NOUN
ftr-469	48	7	and	and	CCONJ
ftr-469	48	8	the	the	DET
ftr-469	48	9	options	option	NOUN
ftr-469	48	10	available	available	ADJ
ftr-469	48	11	when	when	SCONJ
ftr-469	48	12	payments	payment	NOUN
ftr-469	48	13	are	be	AUX
ftr-469	48	14	not	not	PART
ftr-469	48	15	made	make	VERB
ftr-469	48	16	as	as	SCONJ
ftr-469	48	17	expected	expect	VERB
ftr-469	48	18	are	be	AUX
ftr-469	48	19	explicated	explicate	VERB
ftr-469	48	20	more	more	ADV
ftr-469	48	21	fully	fully	ADV
ftr-469	48	22	below	below	ADV
ftr-469	48	23	.	.	PUNCT
ftr-469	48	24	)	)	PUNCT
ftr-469	49	1	3	3	X
ftr-469	49	2	.	.	X
ftr-469	49	3	halperin	halperin	PROPN
ftr-469	49	4	,	,	PUNCT
ftr-469	49	5	assumption	assumption	NOUN
ftr-469	49	6	,	,	PUNCT
ftr-469	49	7	supra	supra	PROPN
ftr-469	49	8	note	note	NOUN
ftr-469	49	9	1	1	NUM
ftr-469	49	10	.	.	PUNCT
ftr-469	50	1	at	at	ADP
ftr-469	50	2	688	688	NUM
ftr-469	50	3	-	-	SYM
ftr-469	50	4	700	700	NUM
ftr-469	50	5	,	,	PUNCT
ftr-469	50	6	711	711	NUM
ftr-469	50	7	.	.	NOUN
ftr-469	50	8	4	4	NUM
ftr-469	50	9	.	.	X
ftr-469	51	1	i	i	PRON
ftr-469	51	2	d.	d.	PROPN
ftr-469	51	3	5	5	NUM
ftr-469	51	4	.	.	PUNCT
ftr-469	52	1	this	this	DET
ftr-469	52	2	allowance	allowance	NOUN
ftr-469	52	3	is	be	AUX
ftr-469	52	4	generally	generally	ADV
ftr-469	52	5	a	a	DET
ftr-469	52	6	deduction	deduction	NOUN
ftr-469	52	7	,	,	PUNCT
ftr-469	52	8	unless	unless	SCONJ
ftr-469	52	9	the	the	DET
ftr-469	52	10	nature	nature	NOUN
ftr-469	52	11	of	of	ADP
ftr-469	52	12	the	the	DET
ftr-469	52	13	project	project	NOUN
ftr-469	52	14	is	be	AUX
ftr-469	52	15	such	such	ADJ
ftr-469	52	16	that	that	SCONJ
ftr-469	52	17	interest	interest	NOUN
ftr-469	52	18	should	should	AUX
ftr-469	52	19	be	be	AUX
ftr-469	52	20	capitalized	capitalize	VERB
ftr-469	52	21	.	.	PUNCT
ftr-469	53	1	throughout	throughout	ADP
ftr-469	53	2	these	these	DET
ftr-469	53	3	remarks	remark	NOUN
ftr-469	53	4	.	.	PUNCT
ftr-469	54	1	"	"	PUNCT
ftr-469	54	2	allowance	allowance	NOUN
ftr-469	54	3	of	of	ADP
ftr-469	54	4	a	a	DET
ftr-469	54	5	deduction	deduction	NOUN
ftr-469	54	6	"	"	PUNCT
ftr-469	54	7	will	will	AUX
ftr-469	54	8	be	be	AUX
ftr-469	54	9	used	use	VERB
ftr-469	54	10	,	,	PUNCT
ftr-469	54	11	unless	unless	SCONJ
ftr-469	54	12	indicated	indicate	VERB
ftr-469	54	13	otherwise	otherwise	ADV
ftr-469	54	14	,	,	PUNCT
ftr-469	54	15	on	on	ADP
ftr-469	54	16	the	the	DET
ftr-469	54	17	assumption	assumption	NOUN
ftr-469	54	18	that	that	SCONJ
ftr-469	54	19	the	the	DET
ftr-469	54	20	item	item	NOUN
ftr-469	54	21	is	be	AUX
ftr-469	54	22	one	one	NUM
ftr-469	54	23	that	that	PRON
ftr-469	54	24	would	would	AUX
ftr-469	54	25	have	have	AUX
ftr-469	54	26	given	give	VERB
ftr-469	54	27	rise	rise	NOUN
ftr-469	54	28	to	to	ADP
ftr-469	54	29	a	a	DET
ftr-469	54	30	deduction	deduction	NOUN
ftr-469	54	31	no	no	ADV
ftr-469	54	32	later	later	ADV
ftr-469	54	33	than	than	SCONJ
ftr-469	54	34	when	when	SCONJ
ftr-469	54	35	paid	pay	VERB
ftr-469	54	36	if	if	SCONJ
ftr-469	54	37	no	no	DET
ftr-469	54	38	transfer	transfer	NOUN
ftr-469	54	39	of	of	ADP
ftr-469	54	40	assets	asset	NOUN
ftr-469	54	41	had	have	AUX
ftr-469	54	42	occurred	occur	VERB
ftr-469	54	43	.	.	PUNCT
ftr-469	55	1	6	6	X
ftr-469	55	2	.	.	X
ftr-469	55	3	daniel	daniel	PROPN
ftr-469	55	4	i.	i.	PROPN
ftr-469	55	5	halperin	halperin	PROPN
ftr-469	55	6	,	,	PUNCT
ftr-469	55	7	interest	interest	NOUN
ftr-469	55	8	in	in	ADP
ftr-469	55	9	disguise	disguise	NOUN
ftr-469	55	10	:	:	PUNCT
ftr-469	55	11	taxing	tax	VERB
ftr-469	55	12	the	the	DET
ftr-469	55	13	"	"	PUNCT
ftr-469	55	14	time	time	NOUN
ftr-469	55	15	value	value	NOUN
ftr-469	55	16	of	of	ADP
ftr-469	55	17	money	money	NOUN
ftr-469	55	18	,	,	PUNCT
ftr-469	55	19	"	"	PUNCT
ftr-469	55	20	95	95	NUM
ftr-469	55	21	yale	yale	PROPN
ftr-469	55	22	l.j	l.j	PROPN
ftr-469	55	23	.	.	PROPN
ftr-469	55	24	506	506	NUM
ftr-469	55	25	(	(	PUNCT
ftr-469	55	26	1986	1986	NUM
ftr-469	55	27	)	)	PUNCT
ftr-469	56	1	[	[	X
ftr-469	56	2	hereinafter	hereinafter	NOUN
ftr-469	56	3	halperin	halperin	NOUN
ftr-469	56	4	,	,	PUNCT
ftr-469	56	5	disguisel	disguisel	ADJ
ftr-469	56	6	.	.	PUNCT
ftr-469	56	7	1997	1997	NUM
ftr-469	56	8	]	]	PUNCT
ftr-469	56	9	florida	florida	PROPN
ftr-469	56	10	tax	tax	NOUN
ftr-469	56	11	review	review	NOUN
ftr-469	56	12	at	at	ADP
ftr-469	56	13	the	the	DET
ftr-469	56	14	heart	heart	NOUN
ftr-469	56	15	of	of	ADP
ftr-469	56	16	professor	professor	PROPN
ftr-469	56	17	halperin	halperin	NOUN
ftr-469	56	18	's	's	PART
ftr-469	56	19	analysis	analysis	NOUN
ftr-469	56	20	is	be	AUX
ftr-469	56	21	his	his	PRON
ftr-469	56	22	demonstration	demonstration	NOUN
ftr-469	56	23	that	that	SCONJ
ftr-469	56	24	allowing	allow	VERB
ftr-469	56	25	the	the	DET
ftr-469	56	26	buyer	buyer	NOUN
ftr-469	56	27	a	a	DET
ftr-469	56	28	deduction	deduction	NOUN
ftr-469	56	29	for	for	ADP
ftr-469	56	30	an	an	DET
ftr-469	56	31	assumed	assume	VERB
ftr-469	56	32	contingent	contingent	ADJ
ftr-469	56	33	liability	liability	NOUN
ftr-469	56	34	plus	plus	CCONJ
ftr-469	56	35	interest	interest	NOUN
ftr-469	56	36	when	when	SCONJ
ftr-469	56	37	payment	payment	NOUN
ftr-469	56	38	is	be	AUX
ftr-469	56	39	made	make	VERB
ftr-469	56	40	would	would	AUX
ftr-469	56	41	be	be	AUX
ftr-469	56	42	equivalent	equivalent	ADJ
ftr-469	56	43	to	to	ADP
ftr-469	56	44	allowing	allow	VERB
ftr-469	56	45	the	the	DET
ftr-469	56	46	buyer	buyer	NOUN
ftr-469	56	47	a	a	DET
ftr-469	56	48	deduction	deduction	NOUN
ftr-469	56	49	for	for	ADP
ftr-469	56	50	the	the	DET
ftr-469	56	51	liability	liability	NOUN
ftr-469	56	52	at	at	ADP
ftr-469	56	53	the	the	DET
ftr-469	56	54	time	time	NOUN
ftr-469	56	55	of	of	ADP
ftr-469	56	56	the	the	DET
ftr-469	56	57	sale	sale	NOUN
ftr-469	56	58	.	.	PUNCT
ftr-469	57	1	therefore	therefore	ADV
ftr-469	57	2	basis	basis	NOUN
ftr-469	57	3	credit	credit	NOUN
ftr-469	57	4	should	should	AUX
ftr-469	57	5	be	be	AUX
ftr-469	57	6	allowed	allow	VERB
ftr-469	57	7	only	only	ADV
ftr-469	57	8	for	for	ADP
ftr-469	57	9	the	the	DET
ftr-469	57	10	liability	liability	NOUN
ftr-469	57	11	itself	itself	PRON
ftr-469	57	12	(	(	PUNCT
ftr-469	57	13	with	with	ADP
ftr-469	57	14	adjustment	adjustment	NOUN
ftr-469	57	15	if	if	SCONJ
ftr-469	57	16	this	this	DET
ftr-469	57	17	allowance	allowance	NOUN
ftr-469	57	18	is	be	AUX
ftr-469	57	19	deferred	defer	VERB
ftr-469	57	20	)	)	PUNCT
ftr-469	57	21	,	,	PUNCT
ftr-469	57	22	with	with	ADP
ftr-469	57	23	no	no	DET
ftr-469	57	24	additional	additional	ADJ
ftr-469	57	25	deduction	deduction	NOUN
ftr-469	57	26	for	for	ADP
ftr-469	57	27	interest	interest	NOUN
ftr-469	57	28	paid	pay	VERB
ftr-469	57	29	.	.	PUNCT
ftr-469	58	1	he	he	PRON
ftr-469	58	2	demonstrates	demonstrate	VERB
ftr-469	58	3	this	this	DET
ftr-469	58	4	equivalence	equivalence	NOUN
ftr-469	58	5	by	by	ADP
ftr-469	58	6	first	first	ADV
ftr-469	58	7	pointing	point	VERB
ftr-469	58	8	out	out	ADP
ftr-469	58	9	the	the	DET
ftr-469	58	10	windfall	windfall	NOUN
ftr-469	58	11	that	that	PRON
ftr-469	58	12	would	would	AUX
ftr-469	58	13	accrue	accrue	VERB
ftr-469	58	14	to	to	ADP
ftr-469	58	15	the	the	DET
ftr-469	58	16	seller	seller	NOUN
ftr-469	58	17	of	of	ADP
ftr-469	58	18	a	a	DET
ftr-469	58	19	business	business	NOUN
ftr-469	58	20	if	if	SCONJ
ftr-469	58	21	it	it	PRON
ftr-469	58	22	were	be	AUX
ftr-469	58	23	allowed	allow	VERB
ftr-469	58	24	a	a	DET
ftr-469	58	25	deduction	deduction	NOUN
ftr-469	58	26	for	for	ADP
ftr-469	58	27	the	the	DET
ftr-469	58	28	interest	interest	NOUN
ftr-469	58	29	paid	pay	VERB
ftr-469	58	30	on	on	ADP
ftr-469	58	31	a	a	DET
ftr-469	58	32	fixed	fix	VERB
ftr-469	58	33	,	,	PUNCT
ftr-469	58	34	but	but	CCONJ
ftr-469	58	35	as	as	ADV
ftr-469	58	36	yet	yet	ADV
ftr-469	58	37	undeducted	undeducted	ADJ
ftr-469	58	38	liability	liability	NOUN
ftr-469	58	39	,	,	PUNCT
ftr-469	58	40	such	such	ADJ
ftr-469	58	41	as	as	ADP
ftr-469	58	42	deferred	defer	VERB
ftr-469	58	43	compensation	compensation	NOUN
ftr-469	58	44	.	.	PUNCT
ftr-469	59	1	this	this	PRON
ftr-469	59	2	is	be	AUX
ftr-469	59	3	the	the	DET
ftr-469	59	4	context	context	NOUN
ftr-469	59	5	in	in	ADP
ftr-469	59	6	which	which	PRON
ftr-469	59	7	surrogate	surrogate	ADJ
ftr-469	59	8	taxation	taxation	NOUN
ftr-469	59	9	has	have	AUX
ftr-469	59	10	been	be	AUX
ftr-469	59	11	most	most	ADV
ftr-469	59	12	readily	readily	ADV
ftr-469	59	13	accepted	accept	VERB
ftr-469	59	14	,	,	PUNCT
ftr-469	59	15	and	and	CCONJ
ftr-469	59	16	is	be	AUX
ftr-469	59	17	not	not	PART
ftr-469	59	18	surprisingly	surprisingly	ADV
ftr-469	59	19	professor	professor	NOUN
ftr-469	59	20	halperin	halperin	NOUN
ftr-469	59	21	's	's	PART
ftr-469	59	22	starting	starting	NOUN
ftr-469	59	23	point	point	NOUN
ftr-469	59	24	.	.	PUNCT
ftr-469	60	1	professor	professor	NOUN
ftr-469	60	2	halperin	halperin	NOUN
ftr-469	60	3	's	's	PART
ftr-469	60	4	reasoning	reasoning	NOUN
ftr-469	60	5	is	be	AUX
ftr-469	60	6	straightforward	straightforward	ADJ
ftr-469	60	7	and	and	CCONJ
ftr-469	60	8	familiar	familiar	ADJ
ftr-469	60	9	.	.	PUNCT
ftr-469	61	1	if	if	SCONJ
ftr-469	61	2	an	an	DET
ftr-469	61	3	employer	employer	NOUN
ftr-469	61	4	and	and	CCONJ
ftr-469	61	5	an	an	DET
ftr-469	61	6	employee	employee	NOUN
ftr-469	61	7	agree	agree	VERB
ftr-469	61	8	to	to	PART
ftr-469	61	9	defer	defer	VERB
ftr-469	61	10	for	for	ADP
ftr-469	61	11	one	one	NUM
ftr-469	61	12	year	year	NOUN
ftr-469	61	13	payment	payment	NOUN
ftr-469	61	14	of	of	ADP
ftr-469	61	15	compensation	compensation	NOUN
ftr-469	61	16	(	(	PUNCT
ftr-469	61	17	professor	professor	NOUN
ftr-469	61	18	halperin	halperin	NOUN
ftr-469	61	19	uses	use	VERB
ftr-469	61	20	$	$	SYM
ftr-469	61	21	100	100	NUM
ftr-469	61	22	)	)	PUNCT
ftr-469	61	23	for	for	ADP
ftr-469	61	24	work	work	NOUN
ftr-469	61	25	already	already	ADV
ftr-469	61	26	performed	perform	VERB
ftr-469	61	27	,	,	PUNCT
ftr-469	61	28	the	the	DET
ftr-469	61	29	tax	tax	NOUN
ftr-469	61	30	rules	rule	NOUN
ftr-469	61	31	should	should	AUX
ftr-469	61	32	leave	leave	VERB
ftr-469	61	33	them	they	PRON
ftr-469	61	34	(	(	PUNCT
ftr-469	61	35	considered	consider	VERB
ftr-469	61	36	together	together	ADV
ftr-469	61	37	)	)	PUNCT
ftr-469	61	38	no	no	ADV
ftr-469	61	39	better	well	ADV
ftr-469	61	40	off	off	ADV
ftr-469	61	41	than	than	SCONJ
ftr-469	61	42	they	they	PRON
ftr-469	61	43	would	would	AUX
ftr-469	61	44	be	be	AUX
ftr-469	61	45	if	if	SCONJ
ftr-469	61	46	the	the	DET
ftr-469	61	47	compensation	compensation	NOUN
ftr-469	61	48	were	be	AUX
ftr-469	61	49	paid	pay	VERB
ftr-469	61	50	currently	currently	ADV
ftr-469	61	51	.	.	PUNCT
ftr-469	62	1	presumably	presumably	ADV
ftr-469	62	2	the	the	DET
ftr-469	62	3	employee	employee	NOUN
ftr-469	62	4	could	could	AUX
ftr-469	62	5	have	have	AUX
ftr-469	62	6	earned	earn	VERB
ftr-469	62	7	interest	interest	NOUN
ftr-469	62	8	on	on	ADP
ftr-469	62	9	the	the	DET
ftr-469	62	10	compensation	compensation	NOUN
ftr-469	62	11	only	only	ADV
ftr-469	62	12	at	at	ADP
ftr-469	62	13	the	the	DET
ftr-469	62	14	after	after	ADP
ftr-469	62	15	-	-	PUNCT
ftr-469	62	16	tax	tax	NOUN
ftr-469	62	17	rate	rate	NOUN
ftr-469	62	18	of	of	ADP
ftr-469	62	19	interest	interest	NOUN
ftr-469	62	20	.	.	PUNCT
ftr-469	63	1	therefore	therefore	ADV
ftr-469	63	2	the	the	DET
ftr-469	63	3	employee	employee	NOUN
ftr-469	63	4	could	could	AUX
ftr-469	63	5	have	have	AUX
ftr-469	63	6	taken	take	VERB
ftr-469	63	7	the	the	DET
ftr-469	63	8	money	money	NOUN
ftr-469	63	9	,	,	PUNCT
ftr-469	63	10	paid	pay	VERB
ftr-469	63	11	tax	tax	NOUN
ftr-469	63	12	on	on	ADP
ftr-469	63	13	it	it	PRON
ftr-469	63	14	and	and	CCONJ
ftr-469	63	15	invested	invest	VERB
ftr-469	63	16	the	the	DET
ftr-469	63	17	rest	rest	NOUN
ftr-469	63	18	,	,	PUNCT
ftr-469	63	19	and	and	CCONJ
ftr-469	63	20	,	,	PUNCT
ftr-469	63	21	assuming	assume	VERB
ftr-469	63	22	a	a	DET
ftr-469	63	23	40	40	NUM
ftr-469	63	24	%	%	NOUN
ftr-469	63	25	tax	tax	NOUN
ftr-469	63	26	rate	rate	NOUN
ftr-469	63	27	and	and	CCONJ
ftr-469	63	28	a	a	DET
ftr-469	63	29	10	10	NUM
ftr-469	63	30	%	%	NOUN
ftr-469	63	31	interest	interest	NOUN
ftr-469	63	32	rate	rate	NOUN
ftr-469	63	33	,	,	PUNCT
ftr-469	63	34	ended	end	VERB
ftr-469	63	35	up	up	ADP
ftr-469	63	36	after	after	ADP
ftr-469	63	37	one	one	NUM
ftr-469	63	38	year	year	NOUN
ftr-469	63	39	with	with	ADP
ftr-469	63	40	$	$	SYM
ftr-469	63	41	63.60	63.60	NUM
ftr-469	63	42	[	[	NOUN
ftr-469	63	43	net	net	ADJ
ftr-469	63	44	wages	wage	NOUN
ftr-469	63	45	:	:	PUNCT
ftr-469	63	46	$	$	SYM
ftr-469	63	47	100	100	NUM
ftr-469	63	48	(	(	PUNCT
ftr-469	63	49	$	$	SYM
ftr-469	63	50	100	100	NUM
ftr-469	63	51	x	x	SYM
ftr-469	63	52	.40	.40	NUM
ftr-469	63	53	)	)	PUNCT
ftr-469	63	54	]	]	PUNCT
ftr-469	64	1	+	+	CCONJ
ftr-469	64	2	[	[	X
ftr-469	64	3	net	net	ADJ
ftr-469	64	4	interest	interest	NOUN
ftr-469	64	5	:	:	PUNCT
ftr-469	64	6	(	(	PUNCT
ftr-469	64	7	$	$	SYM
ftr-469	64	8	60	60	NUM
ftr-469	64	9	x.	x.	NOUN
ftr-469	64	10	10	10	NUM
ftr-469	64	11	)	)	PUNCT
ftr-469	64	12	(	(	PUNCT
ftr-469	64	13	$	$	SYM
ftr-469	64	14	60	60	NUM
ftr-469	64	15	x	x	SYM
ftr-469	64	16	.10)(.40	.10)(.40	PROPN
ftr-469	64	17	)	)	PUNCT
ftr-469	64	18	]	]	PUNCT
ftr-469	64	19	.	.	PUNCT
ftr-469	65	1	given	give	VERB
ftr-469	65	2	that	that	SCONJ
ftr-469	65	3	the	the	DET
ftr-469	65	4	employer	employer	NOUN
ftr-469	65	5	which	which	PRON
ftr-469	65	6	defers	defer	VERB
ftr-469	65	7	payment	payment	NOUN
ftr-469	65	8	need	need	NOUN
ftr-469	65	9	only	only	ADV
ftr-469	65	10	equate	equate	VERB
ftr-469	65	11	the	the	DET
ftr-469	65	12	employee	employee	NOUN
ftr-469	65	13	's	's	PART
ftr-469	65	14	situation	situation	NOUN
ftr-469	65	15	with	with	ADP
ftr-469	65	16	this	this	DET
ftr-469	65	17	$	$	SYM
ftr-469	65	18	63.60	63.60	NUM
ftr-469	65	19	result	result	NOUN
ftr-469	65	20	,	,	PUNCT
ftr-469	65	21	it	it	PRON
ftr-469	65	22	need	need	AUX
ftr-469	65	23	only	only	ADV
ftr-469	65	24	pay	pay	VERB
ftr-469	65	25	$	$	SYM
ftr-469	65	26	106	106	NUM
ftr-469	65	27	at	at	ADP
ftr-469	65	28	the	the	DET
ftr-469	65	29	end	end	NOUN
ftr-469	65	30	of	of	ADP
ftr-469	65	31	the	the	DET
ftr-469	65	32	year	year	NOUN
ftr-469	65	33	(	(	PUNCT
ftr-469	65	34	$	$	SYM
ftr-469	65	35	106	106	NUM
ftr-469	65	36	(	(	PUNCT
ftr-469	65	37	$	$	SYM
ftr-469	65	38	106	106	NUM
ftr-469	65	39	x	x	SYM
ftr-469	65	40	.40	.40	NUM
ftr-469	65	41	)	)	PUNCT
ftr-469	65	42	=	=	PUNCT
ftr-469	65	43	$	$	SYM
ftr-469	65	44	63.60	63.60	NUM
ftr-469	65	45	)	)	PUNCT
ftr-469	65	46	.	.	PUNCT
ftr-469	66	1	therefore	therefore	ADV
ftr-469	66	2	the	the	DET
ftr-469	66	3	employer	employer	NOUN
ftr-469	66	4	must	must	AUX
ftr-469	66	5	not	not	PART
ftr-469	66	6	be	be	AUX
ftr-469	66	7	allowed	allow	VERB
ftr-469	66	8	to	to	PART
ftr-469	66	9	deduct	deduct	VERB
ftr-469	66	10	the	the	DET
ftr-469	66	11	compensation	compensation	NOUN
ftr-469	66	12	as	as	SCONJ
ftr-469	66	13	if	if	SCONJ
ftr-469	66	14	it	it	PRON
ftr-469	66	15	had	have	AUX
ftr-469	66	16	been	be	AUX
ftr-469	66	17	paid	pay	VERB
ftr-469	66	18	or	or	CCONJ
ftr-469	66	19	to	to	PART
ftr-469	66	20	deduct	deduct	VERB
ftr-469	66	21	a	a	DET
ftr-469	66	22	pre	pre	ADJ
ftr-469	66	23	-	-	ADJ
ftr-469	66	24	tax	tax	ADJ
ftr-469	66	25	interest	interest	NOUN
ftr-469	66	26	amount	amount	NOUN
ftr-469	66	27	,	,	PUNCT
ftr-469	66	28	because	because	SCONJ
ftr-469	66	29	then	then	ADV
ftr-469	66	30	it	it	PRON
ftr-469	66	31	could	could	AUX
ftr-469	66	32	earn	earn	VERB
ftr-469	66	33	more	more	ADJ
ftr-469	66	34	than	than	SCONJ
ftr-469	66	35	it	it	PRON
ftr-469	66	36	logically	logically	ADV
ftr-469	66	37	should	should	AUX
ftr-469	66	38	be	be	AUX
ftr-469	66	39	required	require	VERB
ftr-469	66	40	to	to	PART
ftr-469	66	41	pay	pay	VERB
ftr-469	66	42	the	the	DET
ftr-469	66	43	employee	employee	NOUN
ftr-469	66	44	.	.	PUNCT
ftr-469	67	1	(	(	PUNCT
ftr-469	67	2	if	if	SCONJ
ftr-469	67	3	it	it	PRON
ftr-469	67	4	invests	invest	VERB
ftr-469	67	5	the	the	DET
ftr-469	67	6	unpaid	unpaid	ADJ
ftr-469	67	7	$	$	SYM
ftr-469	67	8	100	100	NUM
ftr-469	67	9	at	at	ADP
ftr-469	67	10	10	10	NUM
ftr-469	67	11	%	%	NOUN
ftr-469	67	12	,	,	PUNCT
ftr-469	67	13	and	and	CCONJ
ftr-469	67	14	pays	pay	VERB
ftr-469	67	15	tax	tax	NOUN
ftr-469	67	16	on	on	ADP
ftr-469	67	17	the	the	DET
ftr-469	67	18	$	$	SYM
ftr-469	67	19	10	10	NUM
ftr-469	67	20	,	,	PUNCT
ftr-469	67	21	it	it	PRON
ftr-469	67	22	will	will	AUX
ftr-469	67	23	have	have	VERB
ftr-469	67	24	$	$	SYM
ftr-469	67	25	106	106	NUM
ftr-469	67	26	to	to	PART
ftr-469	67	27	pay	pay	VERB
ftr-469	67	28	the	the	DET
ftr-469	67	29	employee	employee	NOUN
ftr-469	67	30	.	.	PUNCT
ftr-469	68	1	if	if	SCONJ
ftr-469	68	2	it	it	PRON
ftr-469	68	3	has	have	VERB
ftr-469	68	4	any	any	DET
ftr-469	68	5	better	well	ADJ
ftr-469	68	6	tax	tax	NOUN
ftr-469	68	7	treatment	treatment	NOUN
ftr-469	68	8	,	,	PUNCT
ftr-469	68	9	it	it	PRON
ftr-469	68	10	will	will	AUX
ftr-469	68	11	be	be	AUX
ftr-469	68	12	able	able	ADJ
ftr-469	68	13	to	to	PART
ftr-469	68	14	deduct	deduct	VERB
ftr-469	68	15	the	the	DET
ftr-469	68	16	tax	tax	NOUN
ftr-469	68	17	savings	saving	NOUN
ftr-469	68	18	and	and	CCONJ
ftr-469	68	19	earn	earn	VERB
ftr-469	68	20	more	more	ADJ
ftr-469	68	21	.	.	PUNCT
ftr-469	68	22	)	)	PUNCT
ftr-469	69	1	the	the	DET
ftr-469	69	2	employer	employer	NOUN
ftr-469	69	3	can	can	AUX
ftr-469	69	4	be	be	AUX
ftr-469	69	5	allowed	allow	VERB
ftr-469	69	6	only	only	ADV
ftr-469	69	7	a	a	DET
ftr-469	69	8	deduction	deduction	NOUN
ftr-469	69	9	for	for	ADP
ftr-469	69	10	this	this	DET
ftr-469	69	11	$	$	SYM
ftr-469	69	12	106	106	NUM
ftr-469	69	13	,	,	PUNCT
ftr-469	69	14	the	the	DET
ftr-469	69	15	amount	amount	NOUN
ftr-469	69	16	originally	originally	ADV
ftr-469	69	17	owed	owe	VERB
ftr-469	69	18	with	with	ADP
ftr-469	69	19	an	an	DET
ftr-469	69	20	adjustment	adjustment	NOUN
ftr-469	69	21	for	for	ADP
ftr-469	69	22	the	the	DET
ftr-469	69	23	deferral	deferral	NOUN
ftr-469	69	24	.	.	PUNCT
ftr-469	70	1	this	this	DET
ftr-469	70	2	adjustment	adjustment	NOUN
ftr-469	70	3	for	for	ADP
ftr-469	70	4	the	the	DET
ftr-469	70	5	deferral	deferral	NOUN
ftr-469	70	6	gives	give	VERB
ftr-469	70	7	the	the	DET
ftr-469	70	8	employer	employer	NOUN
ftr-469	70	9	a	a	DET
ftr-469	70	10	deduction	deduction	NOUN
ftr-469	70	11	of	of	ADP
ftr-469	70	12	$	$	SYM
ftr-469	70	13	106	106	NUM
ftr-469	70	14	at	at	ADP
ftr-469	70	15	the	the	DET
ftr-469	70	16	end	end	NOUN
ftr-469	70	17	of	of	ADP
ftr-469	70	18	the	the	DET
ftr-469	70	19	year	year	NOUN
ftr-469	70	20	,	,	PUNCT
ftr-469	70	21	a	a	DET
ftr-469	70	22	deduction	deduction	NOUN
ftr-469	70	23	which	which	PRON
ftr-469	70	24	has	have	VERB
ftr-469	70	25	the	the	DET
ftr-469	70	26	same	same	ADJ
ftr-469	70	27	value	value	NOUN
ftr-469	70	28	to	to	ADP
ftr-469	70	29	the	the	DET
ftr-469	70	30	employer	employer	NOUN
ftr-469	70	31	as	as	ADP
ftr-469	70	32	a	a	DET
ftr-469	70	33	deduction	deduction	NOUN
ftr-469	70	34	of	of	ADP
ftr-469	70	35	$	$	SYM
ftr-469	70	36	100	100	NUM
ftr-469	70	37	at	at	ADP
ftr-469	70	38	the	the	DET
ftr-469	70	39	time	time	NOUN
ftr-469	70	40	the	the	DET
ftr-469	70	41	compensation	compensation	NOUN
ftr-469	70	42	was	be	AUX
ftr-469	70	43	earned.7	earned.7	NOUN
ftr-469	70	44	the	the	DET
ftr-469	70	45	lesson	lesson	NOUN
ftr-469	70	46	demonstrated	demonstrate	VERB
ftr-469	70	47	is	be	AUX
ftr-469	70	48	that	that	SCONJ
ftr-469	70	49	so	so	ADV
ftr-469	70	50	long	long	ADV
ftr-469	70	51	as	as	SCONJ
ftr-469	70	52	the	the	DET
ftr-469	70	53	employee	employee	NOUN
ftr-469	70	54	is	be	AUX
ftr-469	70	55	not	not	PART
ftr-469	70	56	taxed	tax	VERB
ftr-469	70	57	as	as	SCONJ
ftr-469	70	58	the	the	DET
ftr-469	70	59	compensation	compensation	NOUN
ftr-469	70	60	is	be	AUX
ftr-469	70	61	earned	earn	VERB
ftr-469	70	62	,	,	PUNCT
ftr-469	70	63	the	the	DET
ftr-469	70	64	employer	employer	NOUN
ftr-469	70	65	can	can	AUX
ftr-469	70	66	not	not	PART
ftr-469	70	67	be	be	AUX
ftr-469	70	68	allowed	allow	VERB
ftr-469	70	69	a	a	DET
ftr-469	70	70	deduction	deduction	NOUN
ftr-469	70	71	as	as	SCONJ
ftr-469	70	72	the	the	DET
ftr-469	70	73	compensation	compensation	NOUN
ftr-469	70	74	is	be	AUX
ftr-469	70	75	earned	earn	VERB
ftr-469	70	76	without	without	ADP
ftr-469	70	77	producing	produce	VERB
ftr-469	70	78	a	a	DET
ftr-469	70	79	lower	low	ADJ
ftr-469	70	80	tax	tax	NOUN
ftr-469	70	81	burden	burden	NOUN
ftr-469	70	82	simply	simply	ADV
ftr-469	70	83	as	as	ADP
ftr-469	70	84	a	a	DET
ftr-469	70	85	result	result	NOUN
ftr-469	70	86	of	of	ADP
ftr-469	70	87	the	the	DET
ftr-469	70	88	deferral	deferral	NOUN
ftr-469	70	89	of	of	ADP
ftr-469	70	90	payment	payment	NOUN
ftr-469	70	91	this	this	DET
ftr-469	70	92	lowering	lowering	NOUN
ftr-469	70	93	of	of	ADP
ftr-469	70	94	the	the	DET
ftr-469	70	95	tax	tax	NOUN
ftr-469	70	96	burden	burden	NOUN
ftr-469	70	97	is	be	AUX
ftr-469	70	98	7	7	NUM
ftr-469	70	99	.	.	PUNCT
ftr-469	70	100	halperin	halperin	PROPN
ftr-469	70	101	,	,	PUNCT
ftr-469	70	102	assumption	assumption	NOUN
ftr-469	70	103	,	,	PUNCT
ftr-469	70	104	supra	supra	PROPN
ftr-469	70	105	note	note	NOUN
ftr-469	70	106	1	1	NUM
ftr-469	70	107	,	,	PUNCT
ftr-469	70	108	at	at	ADP
ftr-469	70	109	678	678	NUM
ftr-469	70	110	-	-	SYM
ftr-469	70	111	81	81	NUM
ftr-469	70	112	(	(	PUNCT
ftr-469	70	113	relying	rely	VERB
ftr-469	70	114	on	on	ADP
ftr-469	70	115	halperin	halperin	NOUN
ftr-469	70	116	,	,	PUNCT
ftr-469	70	117	disguise	disguise	ADJ
ftr-469	70	118	,	,	PUNCT
ftr-469	70	119	supra	supra	PROPN
ftr-469	70	120	note	note	PROPN
ftr-469	70	121	6	6	NUM
ftr-469	70	122	,	,	PUNCT
ftr-469	70	123	at	at	ADP
ftr-469	70	124	511	511	NUM
ftr-469	70	125	,	,	PUNCT
ftr-469	70	126	522	522	NUM
ftr-469	70	127	-	-	SYM
ftr-469	70	128	23	23	NUM
ftr-469	70	129	)	)	PUNCT
ftr-469	70	130	.	.	PUNCT
ftr-469	71	1	8	8	X
ftr-469	71	2	.	.	X
ftr-469	72	1	under	under	ADP
ftr-469	72	2	professor	professor	NOUN
ftr-469	72	3	halperin	halperin	NOUN
ftr-469	72	4	's	's	PART
ftr-469	72	5	approach	approach	NOUN
ftr-469	72	6	,	,	PUNCT
ftr-469	72	7	as	as	SCONJ
ftr-469	72	8	is	be	AUX
ftr-469	72	9	generally	generally	ADV
ftr-469	72	10	the	the	DET
ftr-469	72	11	case	case	NOUN
ftr-469	72	12	under	under	ADP
ftr-469	72	13	current	current	ADJ
ftr-469	72	14	law	law	NOUN
ftr-469	72	15	,	,	PUNCT
ftr-469	72	16	the	the	DET
ftr-469	72	17	deduction	deduction	NOUN
ftr-469	72	18	is	be	AUX
ftr-469	72	19	allowed	allow	VERB
ftr-469	72	20	when	when	SCONJ
ftr-469	72	21	the	the	DET
ftr-469	72	22	payment	payment	NOUN
ftr-469	72	23	is	be	AUX
ftr-469	72	24	made	make	VERB
ftr-469	72	25	.	.	PUNCT
ftr-469	73	1	the	the	DET
ftr-469	73	2	amount	amount	NOUN
ftr-469	73	3	allowed	allow	VERB
ftr-469	73	4	as	as	ADP
ftr-469	73	5	a	a	DET
ftr-469	73	6	deduction	deduction	NOUN
ftr-469	73	7	is	be	AUX
ftr-469	73	8	greater	great	ADJ
ftr-469	73	9	than	than	ADP
ftr-469	73	10	the	the	DET
ftr-469	73	11	amount	amount	NOUN
ftr-469	73	12	that	that	PRON
ftr-469	73	13	would	would	AUX
ftr-469	73	14	have	have	AUX
ftr-469	73	15	been	be	AUX
ftr-469	73	16	allowed	allow	VERB
ftr-469	73	17	at	at	ADP
ftr-469	73	18	the	the	DET
ftr-469	73	19	earlier	early	ADJ
ftr-469	73	20	time	time	NOUN
ftr-469	73	21	.	.	PUNCT
ftr-469	74	1	this	this	DET
ftr-469	74	2	larger	large	ADJ
ftr-469	74	3	deduction	deduction	NOUN
ftr-469	74	4	[	[	X
ftr-469	74	5	vol	vol	NOUN
ftr-469	74	6	3:10	3:10	NUM
ftr-469	74	7	accounting	accounting	NOUN
ftr-469	74	8	for	for	ADP
ftr-469	74	9	the	the	DET
ftr-469	74	10	assunption	assunption	NOUN
ftr-469	74	11	of	of	ADP
ftr-469	74	12	contingent	contingent	ADJ
ftr-469	74	13	liabilities	liability	NOUN
ftr-469	74	14	prevented	prevent	VERB
ftr-469	74	15	by	by	ADP
ftr-469	74	16	giving	give	VERB
ftr-469	74	17	the	the	DET
ftr-469	74	18	employer	employer	NOUN
ftr-469	74	19	a	a	DET
ftr-469	74	20	deduction	deduction	NOUN
ftr-469	74	21	for	for	ADP
ftr-469	74	22	the	the	DET
ftr-469	74	23	full	full	ADJ
ftr-469	74	24	amount	amount	NOUN
ftr-469	74	25	of	of	ADP
ftr-469	74	26	the	the	DET
ftr-469	74	27	payment	payment	NOUN
ftr-469	74	28	only	only	ADV
ftr-469	74	29	at	at	ADP
ftr-469	74	30	the	the	DET
ftr-469	74	31	time	time	NOUN
ftr-469	74	32	of	of	ADP
ftr-469	74	33	payment	payment	NOUN
ftr-469	74	34	,	,	PUNCT
ftr-469	74	35	and	and	CCONJ
ftr-469	74	36	not	not	PART
ftr-469	74	37	allowing	allow	VERB
ftr-469	74	38	the	the	DET
ftr-469	74	39	employer	employer	NOUN
ftr-469	74	40	to	to	PART
ftr-469	74	41	accrue	accrue	VERB
ftr-469	74	42	and	and	CCONJ
ftr-469	74	43	deduct	deduct	VERB
ftr-469	74	44	interest	interest	NOUN
ftr-469	74	45	.	.	PUNCT
ftr-469	75	1	this	this	DET
ftr-469	75	2	deduction	deduction	NOUN
ftr-469	75	3	of	of	ADP
ftr-469	75	4	the	the	DET
ftr-469	75	5	amount	amount	NOUN
ftr-469	75	6	actually	actually	ADV
ftr-469	75	7	paid	pay	VERB
ftr-469	75	8	effectively	effectively	ADV
ftr-469	75	9	compensates	compensate	VERB
ftr-469	75	10	the	the	DET
ftr-469	75	11	employer	employer	NOUN
ftr-469	75	12	for	for	ADP
ftr-469	75	13	the	the	DET
ftr-469	75	14	delay	delay	NOUN
ftr-469	75	15	in	in	ADP
ftr-469	75	16	its	its	PRON
ftr-469	75	17	deduction	deduction	NOUN
ftr-469	75	18	because	because	SCONJ
ftr-469	75	19	,	,	PUNCT
ftr-469	75	20	assuming	assume	VERB
ftr-469	75	21	unvarying	unvarye	VERB
ftr-469	75	22	tax	tax	NOUN
ftr-469	75	23	rates	rate	NOUN
ftr-469	75	24	and	and	CCONJ
ftr-469	75	25	the	the	DET
ftr-469	75	26	use	use	NOUN
ftr-469	75	27	of	of	ADP
ftr-469	75	28	the	the	DET
ftr-469	75	29	correct	correct	ADJ
ftr-469	75	30	discount	discount	NOUN
ftr-469	75	31	rate	rate	NOUN
ftr-469	75	32	,	,	PUNCT
ftr-469	75	33	a	a	DET
ftr-469	75	34	deduction	deduction	NOUN
ftr-469	75	35	of	of	ADP
ftr-469	75	36	the	the	DET
ftr-469	75	37	future	future	ADJ
ftr-469	75	38	value	value	NOUN
ftr-469	75	39	of	of	ADP
ftr-469	75	40	any	any	DET
ftr-469	75	41	given	give	VERB
ftr-469	75	42	payment	payment	NOUN
ftr-469	75	43	will	will	AUX
ftr-469	75	44	have	have	VERB
ftr-469	75	45	the	the	DET
ftr-469	75	46	same	same	ADJ
ftr-469	75	47	economic	economic	ADJ
ftr-469	75	48	effect	effect	NOUN
ftr-469	75	49	as	as	ADP
ftr-469	75	50	a	a	DET
ftr-469	75	51	deduction	deduction	NOUN
ftr-469	75	52	of	of	ADP
ftr-469	75	53	the	the	DET
ftr-469	75	54	present	present	ADJ
ftr-469	75	55	value	value	NOUN
ftr-469	75	56	of	of	ADP
ftr-469	75	57	the	the	DET
ftr-469	75	58	payment	payment	NOUN
ftr-469	75	59	in	in	ADP
ftr-469	75	60	an	an	DET
ftr-469	75	61	earlier	early	ADJ
ftr-469	75	62	year.9	year.9	NOUN
ftr-469	75	63	this	this	DET
ftr-469	75	64	same	same	ADJ
ftr-469	75	65	principle	principle	NOUN
ftr-469	75	66	must	must	AUX
ftr-469	75	67	be	be	AUX
ftr-469	75	68	followed	follow	VERB
ftr-469	75	69	when	when	SCONJ
ftr-469	75	70	the	the	DET
ftr-469	75	71	employer	employer	NOUN
ftr-469	75	72	's	's	PART
ftr-469	75	73	business	business	NOUN
ftr-469	75	74	is	be	AUX
ftr-469	75	75	sold	sell	VERB
ftr-469	75	76	in	in	ADP
ftr-469	75	77	a	a	DET
ftr-469	75	78	taxable	taxable	ADJ
ftr-469	75	79	transaction	transaction	NOUN
ftr-469	75	80	,	,	PUNCT
ftr-469	75	81	and	and	CCONJ
ftr-469	75	82	the	the	DET
ftr-469	75	83	obligation	obligation	NOUN
ftr-469	75	84	to	to	PART
ftr-469	75	85	pay	pay	VERB
ftr-469	75	86	the	the	DET
ftr-469	75	87	employee	employee	NOUN
ftr-469	75	88	is	be	AUX
ftr-469	75	89	assumed	assume	VERB
ftr-469	75	90	by	by	ADP
ftr-469	75	91	the	the	DET
ftr-469	75	92	buyer	buyer	NOUN
ftr-469	75	93	.	.	PUNCT
ftr-469	76	1	the	the	DET
ftr-469	76	2	buyer	buyer	NOUN
ftr-469	76	3	's	's	PART
ftr-469	76	4	liability	liability	NOUN
ftr-469	76	5	must	must	AUX
ftr-469	76	6	be	be	AUX
ftr-469	76	7	treated	treat	VERB
ftr-469	76	8	in	in	ADP
ftr-469	76	9	a	a	DET
ftr-469	76	10	way	way	NOUN
ftr-469	76	11	that	that	PRON
ftr-469	76	12	requires	require	VERB
ftr-469	76	13	him	he	PRON
ftr-469	76	14	to	to	PART
ftr-469	76	15	set	set	VERB
ftr-469	76	16	aside	aside	ADP
ftr-469	76	17	an	an	DET
ftr-469	76	18	amount	amount	NOUN
ftr-469	76	19	no	no	ADV
ftr-469	76	20	less	less	ADJ
ftr-469	76	21	than	than	SCONJ
ftr-469	76	22	the	the	DET
ftr-469	76	23	seller	seller	NOUN
ftr-469	76	24	would	would	AUX
ftr-469	76	25	have	have	AUX
ftr-469	76	26	had	have	VERB
ftr-469	76	27	to	to	PART
ftr-469	76	28	set	set	VERB
ftr-469	76	29	aside	aside	ADV
ftr-469	76	30	to	to	PART
ftr-469	76	31	provide	provide	VERB
ftr-469	76	32	the	the	DET
ftr-469	76	33	employee	employee	NOUN
ftr-469	76	34	with	with	ADP
ftr-469	76	35	an	an	DET
ftr-469	76	36	after	after	ADP
ftr-469	76	37	tax	tax	NOUN
ftr-469	76	38	amount	amount	NOUN
ftr-469	76	39	of	of	ADP
ftr-469	76	40	$	$	SYM
ftr-469	76	41	63.60	63.60	NUM
ftr-469	76	42	.	.	PUNCT
ftr-469	77	1	the	the	DET
ftr-469	77	2	treatment	treatment	NOUN
ftr-469	77	3	that	that	PRON
ftr-469	77	4	produces	produce	VERB
ftr-469	77	5	this	this	DET
ftr-469	77	6	result	result	NOUN
ftr-469	77	7	requires	require	VERB
ftr-469	77	8	the	the	DET
ftr-469	77	9	buyer	buyer	NOUN
ftr-469	77	10	to	to	PART
ftr-469	77	11	add	add	VERB
ftr-469	77	12	the	the	DET
ftr-469	77	13	amount	amount	NOUN
ftr-469	77	14	paid	pay	VERB
ftr-469	77	15	to	to	ADP
ftr-469	77	16	the	the	DET
ftr-469	77	17	basis	basis	NOUN
ftr-469	77	18	of	of	ADP
ftr-469	77	19	the	the	DET
ftr-469	77	20	assets	asset	NOUN
ftr-469	77	21	acquired	acquire	VERB
ftr-469	77	22	when	when	SCONJ
ftr-469	77	23	it	it	PRON
ftr-469	77	24	is	be	AUX
ftr-469	77	25	paid	pay	VERB
ftr-469	77	26	,	,	PUNCT
ftr-469	77	27	or	or	CCONJ
ftr-469	77	28	in	in	ADP
ftr-469	77	29	the	the	DET
ftr-469	77	30	alternative	alternative	NOUN
ftr-469	77	31	,	,	PUNCT
ftr-469	77	32	to	to	PART
ftr-469	77	33	add	add	VERB
ftr-469	77	34	the	the	DET
ftr-469	77	35	present	present	ADJ
ftr-469	77	36	value	value	NOUN
ftr-469	77	37	of	of	ADP
ftr-469	77	38	the	the	DET
ftr-469	77	39	liability	liability	NOUN
ftr-469	77	40	to	to	ADP
ftr-469	77	41	the	the	DET
ftr-469	77	42	basis	basis	NOUN
ftr-469	77	43	of	of	ADP
ftr-469	77	44	assets	asset	NOUN
ftr-469	77	45	acquired	acquire	VERB
ftr-469	77	46	.	.	PUNCT
ftr-469	78	1	in	in	ADP
ftr-469	78	2	either	either	DET
ftr-469	78	3	case	case	NOUN
ftr-469	78	4	,	,	PUNCT
ftr-469	78	5	there	there	PRON
ftr-469	78	6	should	should	AUX
ftr-469	78	7	be	be	AUX
ftr-469	78	8	no	no	DET
ftr-469	78	9	further	further	ADJ
ftr-469	78	10	deduction	deduction	NOUN
ftr-469	78	11	when	when	SCONJ
ftr-469	78	12	the	the	DET
ftr-469	78	13	amount	amount	NOUN
ftr-469	78	14	is	be	AUX
ftr-469	78	15	actually	actually	ADV
ftr-469	78	16	paid	pay	VERB
ftr-469	78	17	.	.	PUNCT
ftr-469	78	18	'	'	PUNCT
ftr-469	79	1	0	0	NUM
ftr-469	79	2	m.	m.	NOUN
ftr-469	79	3	why	why	SCONJ
ftr-469	79	4	is	be	AUX
ftr-469	79	5	a	a	DET
ftr-469	79	6	bank	bank	NOUN
ftr-469	79	7	loan	loan	NOUN
ftr-469	79	8	different	different	ADJ
ftr-469	79	9	from	from	ADP
ftr-469	79	10	a	a	DET
ftr-469	79	11	contingent	contingent	ADJ
ftr-469	79	12	liability	liability	NOUN
ftr-469	79	13	?	?	PUNCT
ftr-469	80	1	the	the	DET
ftr-469	80	2	deferred	defer	VERB
ftr-469	80	3	payment	payment	NOUN
ftr-469	80	4	(	(	PUNCT
ftr-469	80	5	and	and	CCONJ
ftr-469	80	6	related	related	ADJ
ftr-469	80	7	contingent	contingent	ADJ
ftr-469	80	8	payment	payment	NOUN
ftr-469	80	9	"	"	PUNCT
ftr-469	80	10	)	)	PUNCT
ftr-469	80	11	situations	situation	NOUN
ftr-469	80	12	are	be	AUX
ftr-469	80	13	to	to	PART
ftr-469	80	14	be	be	AUX
ftr-469	80	15	contrasted	contrast	VERB
ftr-469	80	16	,	,	PUNCT
ftr-469	80	17	in	in	ADP
ftr-469	80	18	professor	professor	NOUN
ftr-469	80	19	halperin	halperin	NOUN
ftr-469	80	20	's	's	PART
ftr-469	80	21	analysis	analysis	NOUN
ftr-469	80	22	,	,	PUNCT
ftr-469	80	23	with	with	ADP
ftr-469	80	24	the	the	DET
ftr-469	80	25	situations	situation	NOUN
ftr-469	80	26	involving	involve	VERB
ftr-469	80	27	the	the	DET
ftr-469	80	28	proceeds	proceed	NOUN
ftr-469	80	29	of	of	ADP
ftr-469	80	30	an	an	DET
ftr-469	80	31	ordinary	ordinary	ADJ
ftr-469	80	32	bank	bank	NOUN
ftr-469	80	33	loan	loan	NOUN
ftr-469	80	34	.	.	PUNCT
ftr-469	81	1	in	in	ADP
ftr-469	81	2	the	the	DET
ftr-469	81	3	case	case	NOUN
ftr-469	81	4	of	of	ADP
ftr-469	81	5	an	an	DET
ftr-469	81	6	ordinary	ordinary	ADJ
ftr-469	81	7	bank	bank	NOUN
ftr-469	81	8	loan	loan	NOUN
ftr-469	81	9	,	,	PUNCT
ftr-469	81	10	the	the	DET
ftr-469	81	11	amount	amount	NOUN
ftr-469	81	12	of	of	ADP
ftr-469	81	13	the	the	DET
ftr-469	81	14	proceeds	proceed	NOUN
ftr-469	81	15	are	be	AUX
ftr-469	81	16	generally	generally	ADV
ftr-469	81	17	available	available	ADJ
ftr-469	81	18	to	to	PART
ftr-469	81	19	be	be	AUX
ftr-469	81	20	deducted	deduct	VERB
ftr-469	81	21	(	(	PUNCT
ftr-469	81	22	or	or	CCONJ
ftr-469	81	23	added	add	VERB
ftr-469	81	24	to	to	ADP
ftr-469	81	25	basis	basis	NOUN
ftr-469	81	26	,	,	PUNCT
ftr-469	81	27	depending	depend	VERB
ftr-469	81	28	upon	upon	SCONJ
ftr-469	81	29	the	the	DET
ftr-469	81	30	use	use	NOUN
ftr-469	81	31	of	of	ADP
ftr-469	81	32	the	the	DET
ftr-469	81	33	proceeds	proceed	NOUN
ftr-469	81	34	)	)	PUNCT
ftr-469	81	35	when	when	SCONJ
ftr-469	81	36	received	receive	VERB
ftr-469	81	37	and	and	CCONJ
ftr-469	81	38	used	use	VERB
ftr-469	81	39	;	;	PUNCT
ftr-469	81	40	amounts	amount	NOUN
ftr-469	81	41	subsequently	subsequently	ADV
ftr-469	81	42	paid	pay	VERB
ftr-469	81	43	to	to	ADP
ftr-469	81	44	the	the	DET
ftr-469	81	45	lender	lender	NOUN
ftr-469	81	46	for	for	ADP
ftr-469	81	47	the	the	DET
ftr-469	81	48	use	use	NOUN
ftr-469	81	49	of	of	ADP
ftr-469	81	50	its	its	PRON
ftr-469	81	51	money	money	NOUN
ftr-469	81	52	are	be	AUX
ftr-469	81	53	deductible	deductible	ADJ
ftr-469	81	54	as	as	ADP
ftr-469	81	55	interest	interest	NOUN
ftr-469	81	56	.	.	PUNCT
ftr-469	82	1	if	if	SCONJ
ftr-469	82	2	a	a	DET
ftr-469	82	3	buyer	buyer	NOUN
ftr-469	82	4	of	of	ADP
ftr-469	82	5	the	the	DET
ftr-469	82	6	business	business	NOUN
ftr-469	82	7	assumes	assume	VERB
ftr-469	82	8	this	this	DET
ftr-469	82	9	bank	bank	NOUN
ftr-469	82	10	compensates	compensate	VERB
ftr-469	82	11	the	the	DET
ftr-469	82	12	employer	employer	NOUN
ftr-469	82	13	for	for	ADP
ftr-469	82	14	the	the	DET
ftr-469	82	15	deferral	deferral	NOUN
ftr-469	82	16	of	of	ADP
ftr-469	82	17	its	its	PRON
ftr-469	82	18	deduction	deduction	NOUN
ftr-469	82	19	.	.	PUNCT
ftr-469	83	1	it	it	PRON
ftr-469	83	2	is	be	AUX
ftr-469	83	3	in	in	ADP
ftr-469	83	4	ordinary	ordinary	ADJ
ftr-469	83	5	circumstances	circumstance	NOUN
ftr-469	83	6	the	the	DET
ftr-469	83	7	same	same	ADJ
ftr-469	83	8	as	as	ADP
ftr-469	83	9	the	the	DET
ftr-469	83	10	amount	amount	NOUN
ftr-469	83	11	that	that	PRON
ftr-469	83	12	would	would	AUX
ftr-469	83	13	be	be	AUX
ftr-469	83	14	allowed	allow	VERB
ftr-469	83	15	if	if	SCONJ
ftr-469	83	16	the	the	DET
ftr-469	83	17	employer	employer	NOUN
ftr-469	83	18	were	be	AUX
ftr-469	83	19	allowed	allow	VERB
ftr-469	83	20	a	a	DET
ftr-469	83	21	deduction	deduction	NOUN
ftr-469	83	22	for	for	ADP
ftr-469	83	23	the	the	DET
ftr-469	83	24	original	original	ADJ
ftr-469	83	25	amount	amount	NOUN
ftr-469	83	26	,	,	PUNCT
ftr-469	83	27	together	together	ADV
ftr-469	83	28	with	with	ADP
ftr-469	83	29	an	an	DET
ftr-469	83	30	additional	additional	ADJ
ftr-469	83	31	element	element	NOUN
ftr-469	83	32	of	of	ADP
ftr-469	83	33	interest	interest	NOUN
ftr-469	83	34	at	at	ADP
ftr-469	83	35	the	the	DET
ftr-469	83	36	implicit	implicit	ADJ
ftr-469	83	37	after	after	ADP
ftr-469	83	38	-	-	PUNCT
ftr-469	83	39	tax	tax	NOUN
ftr-469	83	40	rate	rate	NOUN
ftr-469	83	41	.	.	PUNCT
ftr-469	84	1	9	9	X
ftr-469	84	2	.	.	X
ftr-469	84	3	in	in	ADP
ftr-469	84	4	the	the	DET
ftr-469	84	5	ordinary	ordinary	ADJ
ftr-469	84	6	case	case	NOUN
ftr-469	84	7	,	,	PUNCT
ftr-469	84	8	the	the	DET
ftr-469	84	9	correct	correct	ADJ
ftr-469	84	10	interest	interest	NOUN
ftr-469	84	11	rate	rate	NOUN
ftr-469	84	12	is	be	AUX
ftr-469	84	13	the	the	DET
ftr-469	84	14	rate	rate	NOUN
ftr-469	84	15	that	that	PRON
ftr-469	84	16	the	the	DET
ftr-469	84	17	taxpayer	taxpayer	NOUN
ftr-469	84	18	could	could	AUX
ftr-469	84	19	earn	earn	VERB
ftr-469	84	20	after	after	ADP
ftr-469	84	21	-	-	PUNCT
ftr-469	84	22	tax	tax	NOUN
ftr-469	84	23	.	.	PUNCT
ftr-469	85	1	thus	thus	ADV
ftr-469	85	2	,	,	PUNCT
ftr-469	85	3	if	if	SCONJ
ftr-469	85	4	the	the	DET
ftr-469	85	5	after	after	ADP
ftr-469	85	6	-	-	PUNCT
ftr-469	85	7	tax	tax	NOUN
ftr-469	85	8	discount	discount	NOUN
ftr-469	85	9	rate	rate	NOUN
ftr-469	85	10	is	be	AUX
ftr-469	85	11	10	10	NUM
ftr-469	85	12	%	%	NOUN
ftr-469	85	13	.	.	PUNCT
ftr-469	86	1	a	a	DET
ftr-469	86	2	deduction	deduction	NOUN
ftr-469	86	3	of	of	ADP
ftr-469	86	4	s91	s91	NOUN
ftr-469	86	5	in	in	ADP
ftr-469	86	6	year	year	NOUN
ftr-469	86	7	i	i	PRON
ftr-469	86	8	will	will	AUX
ftr-469	86	9	have	have	VERB
ftr-469	86	10	the	the	DET
ftr-469	86	11	same	same	ADJ
ftr-469	86	12	economic	economic	ADJ
ftr-469	86	13	impact	impact	NOUN
ftr-469	86	14	as	as	ADP
ftr-469	86	15	a	a	DET
ftr-469	86	16	deduction	deduction	NOUN
ftr-469	86	17	of	of	ADP
ftr-469	86	18	s100	s100	PROPN
ftr-469	86	19	in	in	ADP
ftr-469	86	20	year	year	NOUN
ftr-469	86	21	2	2	NUM
ftr-469	86	22	or	or	CCONJ
ftr-469	86	23	si10	si10	PROPN
ftr-469	86	24	in	in	ADP
ftr-469	86	25	year	year	NOUN
ftr-469	86	26	3	3	NUM
ftr-469	86	27	.	.	PUNCT
ftr-469	86	28	assuming	assume	VERB
ftr-469	86	29	a	a	DET
ftr-469	86	30	30	30	NUM
ftr-469	86	31	%	%	NOUN
ftr-469	86	32	tax	tax	NOUN
ftr-469	86	33	rate	rate	NOUN
ftr-469	86	34	,	,	PUNCT
ftr-469	86	35	such	such	ADJ
ftr-469	86	36	deductions	deduction	NOUN
ftr-469	86	37	would	would	AUX
ftr-469	86	38	give	give	VERB
ftr-469	86	39	the	the	DET
ftr-469	86	40	taxpayer	taxpayer	NOUN
ftr-469	86	41	a	a	DET
ftr-469	86	42	current	current	ADJ
ftr-469	86	43	benefit	benefit	NOUN
ftr-469	86	44	of	of	ADP
ftr-469	86	45	s27	s27	PROPN
ftr-469	86	46	,	,	PUNCT
ftr-469	86	47	s30	s30	PROPN
ftr-469	86	48	,	,	PUNCT
ftr-469	86	49	or	or	CCONJ
ftr-469	86	50	s33	s33	NOUN
ftr-469	86	51	,	,	PUNCT
ftr-469	86	52	respectively	respectively	ADV
ftr-469	86	53	.	.	PUNCT
ftr-469	87	1	the	the	DET
ftr-469	87	2	savings	saving	NOUN
ftr-469	87	3	in	in	ADP
ftr-469	87	4	years	year	NOUN
ftr-469	87	5	1	1	NUM
ftr-469	87	6	or	or	CCONJ
ftr-469	87	7	2	2	NUM
ftr-469	87	8	could	could	AUX
ftr-469	87	9	be	be	AUX
ftr-469	87	10	invested	invest	VERB
ftr-469	87	11	to	to	PART
ftr-469	87	12	produce	produce	VERB
ftr-469	87	13	an	an	DET
ftr-469	87	14	overall	overall	ADJ
ftr-469	87	15	yield	yield	NOUN
ftr-469	87	16	of	of	ADP
ftr-469	87	17	s33	s33	NOUN
ftr-469	87	18	in	in	ADP
ftr-469	87	19	year	year	NOUN
ftr-469	87	20	three	three	NUM
ftr-469	87	21	.	.	PUNCT
ftr-469	88	1	10	10	NUM
ftr-469	88	2	.	.	PUNCT
ftr-469	89	1	halperin	halperin	PROPN
ftr-469	89	2	,	,	PUNCT
ftr-469	89	3	assumption	assumption	NOUN
ftr-469	89	4	,	,	PUNCT
ftr-469	89	5	supra	supra	PROPN
ftr-469	89	6	note	note	NOUN
ftr-469	89	7	1	1	NUM
ftr-469	89	8	.	.	PUNCT
ftr-469	90	1	at	at	ADP
ftr-469	90	2	684	684	NUM
ftr-469	90	3	-	-	SYM
ftr-469	90	4	85	85	NUM
ftr-469	90	5	.	.	PUNCT
ftr-469	91	1	the	the	DET
ftr-469	91	2	present	present	ADJ
ftr-469	91	3	value	value	NOUN
ftr-469	91	4	for	for	ADP
ftr-469	91	5	these	these	DET
ftr-469	91	6	purposes	purpose	NOUN
ftr-469	91	7	is	be	AUX
ftr-469	91	8	computed	compute	VERB
ftr-469	91	9	at	at	ADP
ftr-469	91	10	the	the	DET
ftr-469	91	11	after	after	ADP
ftr-469	91	12	-	-	PUNCT
ftr-469	91	13	tax	tax	NOUN
ftr-469	91	14	rate	rate	NOUN
ftr-469	91	15	of	of	ADP
ftr-469	91	16	return	return	NOUN
ftr-469	91	17	,	,	PUNCT
ftr-469	91	18	since	since	SCONJ
ftr-469	91	19	the	the	DET
ftr-469	91	20	buyer	buyer	NOUN
ftr-469	91	21	will	will	AUX
ftr-469	91	22	incur	incur	VERB
ftr-469	91	23	tax	tax	NOUN
ftr-469	91	24	liability	liability	NOUN
ftr-469	91	25	on	on	ADP
ftr-469	91	26	the	the	DET
ftr-469	91	27	interest	interest	NOUN
ftr-469	91	28	earned	earn	VERB
ftr-469	91	29	if	if	SCONJ
ftr-469	91	30	it	it	PRON
ftr-469	91	31	has	have	AUX
ftr-469	91	32	set	set	VERB
ftr-469	91	33	aside	aside	ADP
ftr-469	91	34	a	a	DET
ftr-469	91	35	fund	fund	NOUN
ftr-469	91	36	to	to	PART
ftr-469	91	37	meet	meet	VERB
ftr-469	91	38	the	the	DET
ftr-469	91	39	obligation	obligation	NOUN
ftr-469	91	40	.	.	PUNCT
ftr-469	92	1	11	11	NUM
ftr-469	92	2	.	.	PUNCT
ftr-469	93	1	"	"	PUNCT
ftr-469	93	2	all	all	DET
ftr-469	93	3	contingent	contingent	ADJ
ftr-469	93	4	liabilities	liability	NOUN
ftr-469	93	5	fall	fall	VERB
ftr-469	93	6	into	into	ADP
ftr-469	93	7	the	the	DET
ftr-469	93	8	second	second	NOUN
ftr-469	93	9	of	of	ADP
ftr-469	93	10	the	the	DET
ftr-469	93	11	two	two	NUM
ftr-469	93	12	categories	category	NOUN
ftr-469	93	13	described	describe	VERB
ftr-469	93	14	in	in	ADP
ftr-469	93	15	part	part	NOUN
ftr-469	93	16	1	1	NUM
ftr-469	93	17	-	-	PUNCT
ftr-469	93	18	typified	typify	VERB
ftr-469	93	19	by	by	ADP
ftr-469	93	20	the	the	DET
ftr-469	93	21	deferred	defer	VERB
ftr-469	93	22	compensation	compensation	NOUN
ftr-469	93	23	arrangement	arrangement	NOUN
ftr-469	93	24	-	-	PUNCT
ftr-469	93	25	because	because	SCONJ
ftr-469	93	26	the	the	DET
ftr-469	93	27	seller	seller	NOUN
ftr-469	93	28	is	be	AUX
ftr-469	93	29	allowed	allow	VERB
ftr-469	93	30	no	no	DET
ftr-469	93	31	deduction	deduction	NOUN
ftr-469	93	32	,	,	PUNCT
ftr-469	93	33	basis	basis	NOUN
ftr-469	93	34	,	,	PUNCT
ftr-469	93	35	or	or	CCONJ
ftr-469	93	36	other	other	ADJ
ftr-469	93	37	tax	tax	NOUN
ftr-469	93	38	attribute	attribute	NOUN
ftr-469	93	39	until	until	SCONJ
ftr-469	93	40	the	the	DET
ftr-469	93	41	contingency	contingency	NOUN
ftr-469	93	42	is	be	AUX
ftr-469	93	43	resolved	resolve	VERB
ftr-469	93	44	.	.	PUNCT
ftr-469	93	45	"	"	PUNCT
ftr-469	94	1	halperin	halperin	NOUN
ftr-469	94	2	.	.	PUNCT
ftr-469	95	1	assumption	assumption	NOUN
ftr-469	95	2	,	,	PUNCT
ftr-469	95	3	supra	supra	PROPN
ftr-469	95	4	note	note	NOUN
ftr-469	95	5	1	1	NUM
ftr-469	95	6	,	,	PUNCT
ftr-469	95	7	at	at	ADP
ftr-469	95	8	688	688	NUM
ftr-469	95	9	-	-	SYM
ftr-469	95	10	89	89	NUM
ftr-469	95	11	.	.	PUNCT
ftr-469	95	12	19971	19971	NUM
ftr-469	96	1	florida	florida	PROPN
ftr-469	96	2	tax	tax	PROPN
ftr-469	96	3	review	review	NOUN
ftr-469	96	4	liability	liability	NOUN
ftr-469	96	5	,	,	PUNCT
ftr-469	96	6	the	the	DET
ftr-469	96	7	buyer	buyer	NOUN
ftr-469	96	8	is	be	AUX
ftr-469	96	9	entitled	entitle	VERB
ftr-469	96	10	to	to	PART
ftr-469	96	11	add	add	VERB
ftr-469	96	12	the	the	DET
ftr-469	96	13	principal	principal	ADJ
ftr-469	96	14	amount	amount	NOUN
ftr-469	96	15	to	to	ADP
ftr-469	96	16	basis	basis	NOUN
ftr-469	96	17	,	,	PUNCT
ftr-469	96	18	and	and	CCONJ
ftr-469	96	19	to	to	PART
ftr-469	96	20	deduct	deduct	VERB
ftr-469	96	21	the	the	DET
ftr-469	96	22	interest	interest	NOUN
ftr-469	96	23	paid	pay	VERB
ftr-469	96	24	or	or	CCONJ
ftr-469	96	25	accrued	accrue	VERB
ftr-469	96	26	.	.	PUNCT
ftr-469	96	27	"	"	PUNCT
ftr-469	97	1	professor	professor	NOUN
ftr-469	97	2	halperin	halperin	NOUN
ftr-469	97	3	asserts	assert	VERB
ftr-469	97	4	that	that	SCONJ
ftr-469	97	5	contingent	contingent	ADJ
ftr-469	97	6	liabilities	liability	NOUN
ftr-469	97	7	assumed	assume	VERB
ftr-469	97	8	in	in	ADP
ftr-469	97	9	asset	asset	NOUN
ftr-469	97	10	transfers	transfer	NOUN
ftr-469	97	11	must	must	AUX
ftr-469	97	12	be	be	AUX
ftr-469	97	13	treated	treat	VERB
ftr-469	97	14	like	like	ADP
ftr-469	97	15	deferred	defer	VERB
ftr-469	97	16	compensation	compensation	NOUN
ftr-469	97	17	because	because	SCONJ
ftr-469	97	18	they	they	PRON
ftr-469	97	19	,	,	PUNCT
ftr-469	97	20	like	like	ADP
ftr-469	97	21	deferred	defer	VERB
ftr-469	97	22	compensation	compensation	NOUN
ftr-469	97	23	,	,	PUNCT
ftr-469	97	24	have	have	AUX
ftr-469	97	25	not	not	PART
ftr-469	97	26	yet	yet	ADV
ftr-469	97	27	been	be	AUX
ftr-469	97	28	taken	take	VERB
ftr-469	97	29	into	into	ADP
ftr-469	97	30	account	account	NOUN
ftr-469	97	31	by	by	ADP
ftr-469	97	32	the	the	DET
ftr-469	97	33	seller	seller	NOUN
ftr-469	97	34	.	.	PUNCT
ftr-469	97	35	'3	'3	X
ftr-469	97	36	ideally	ideally	ADV
ftr-469	97	37	,	,	PUNCT
ftr-469	97	38	the	the	DET
ftr-469	97	39	purchaser	purchaser	NOUN
ftr-469	97	40	should	should	AUX
ftr-469	97	41	be	be	AUX
ftr-469	97	42	allowed	allow	VERB
ftr-469	97	43	basis	basis	NOUN
ftr-469	97	44	for	for	ADP
ftr-469	97	45	the	the	DET
ftr-469	97	46	expected	expect	VERB
ftr-469	97	47	economic	economic	ADJ
ftr-469	97	48	value	value	NOUN
ftr-469	97	49	of	of	ADP
ftr-469	97	50	the	the	DET
ftr-469	97	51	liability	liability	NOUN
ftr-469	97	52	at	at	ADP
ftr-469	97	53	the	the	DET
ftr-469	97	54	time	time	NOUN
ftr-469	97	55	of	of	ADP
ftr-469	97	56	the	the	DET
ftr-469	97	57	purchase	purchase	NOUN
ftr-469	97	58	.	.	PUNCT
ftr-469	98	1	in	in	ADP
ftr-469	98	2	the	the	DET
ftr-469	98	3	alternative	alternative	NOUN
ftr-469	98	4	,	,	PUNCT
ftr-469	98	5	an	an	DET
ftr-469	98	6	allowance	allowance	NOUN
ftr-469	98	7	for	for	ADP
ftr-469	98	8	this	this	DET
ftr-469	98	9	amount	amount	NOUN
ftr-469	98	10	,	,	PUNCT
ftr-469	98	11	adjusted	adjust	VERB
ftr-469	98	12	for	for	ADP
ftr-469	98	13	deferral	deferral	ADJ
ftr-469	98	14	,	,	PUNCT
ftr-469	98	15	should	should	AUX
ftr-469	98	16	be	be	AUX
ftr-469	98	17	given	give	VERB
ftr-469	98	18	when	when	SCONJ
ftr-469	98	19	the	the	DET
ftr-469	98	20	liability	liability	NOUN
ftr-469	98	21	is	be	AUX
ftr-469	98	22	paid	pay	VERB
ftr-469	98	23	.	.	PUNCT
ftr-469	99	1	but	but	CCONJ
ftr-469	99	2	in	in	ADP
ftr-469	99	3	no	no	DET
ftr-469	99	4	event	event	NOUN
ftr-469	99	5	should	should	AUX
ftr-469	99	6	there	there	PRON
ftr-469	99	7	be	be	AUX
ftr-469	99	8	a	a	DET
ftr-469	99	9	separate	separate	ADJ
ftr-469	99	10	deduction	deduction	NOUN
ftr-469	99	11	for	for	ADP
ftr-469	99	12	the	the	DET
ftr-469	99	13	interest	interest	NOUN
ftr-469	99	14	component	component	NOUN
ftr-469	99	15	of	of	ADP
ftr-469	99	16	the	the	DET
ftr-469	99	17	amount	amount	NOUN
ftr-469	99	18	paid	pay	VERB
ftr-469	99	19	.	.	PUNCT
ftr-469	100	1	"4	"4	ADJ
ftr-469	100	2	if	if	SCONJ
ftr-469	100	3	such	such	ADJ
ftr-469	100	4	liabilities	liability	NOUN
ftr-469	100	5	had	have	AUX
ftr-469	100	6	been	be	AUX
ftr-469	100	7	taken	take	VERB
ftr-469	100	8	into	into	ADP
ftr-469	100	9	account	account	NOUN
ftr-469	100	10	by	by	ADP
ftr-469	100	11	the	the	DET
ftr-469	100	12	seller	seller	NOUN
ftr-469	100	13	,	,	PUNCT
ftr-469	100	14	as	as	SCONJ
ftr-469	100	15	the	the	DET
ftr-469	100	16	use	use	NOUN
ftr-469	100	17	of	of	ADP
ftr-469	100	18	the	the	DET
ftr-469	100	19	proceeds	proceed	NOUN
ftr-469	100	20	of	of	ADP
ftr-469	100	21	a	a	DET
ftr-469	100	22	bank	bank	NOUN
ftr-469	100	23	loan	loan	NOUN
ftr-469	100	24	are	be	AUX
ftr-469	100	25	,	,	PUNCT
ftr-469	100	26	then	then	ADV
ftr-469	100	27	apparently	apparently	ADV
ftr-469	100	28	professor	professor	NOUN
ftr-469	100	29	halperin	halperin	PROPN
ftr-469	100	30	would	would	AUX
ftr-469	100	31	allow	allow	VERB
ftr-469	100	32	a	a	DET
ftr-469	100	33	deduction	deduction	NOUN
ftr-469	100	34	for	for	ADP
ftr-469	100	35	an	an	DET
ftr-469	100	36	interest	interest	NOUN
ftr-469	100	37	component	component	NOUN
ftr-469	100	38	.	.	PUNCT
ftr-469	101	1	there	there	PRON
ftr-469	101	2	is	be	VERB
ftr-469	101	3	something	something	PRON
ftr-469	101	4	circular	circular	ADJ
ftr-469	101	5	about	about	ADP
ftr-469	101	6	professor	professor	NOUN
ftr-469	101	7	halperin	halperin	NOUN
ftr-469	101	8	's	's	PART
ftr-469	101	9	sorting	sorting	NOUN
ftr-469	101	10	of	of	ADP
ftr-469	101	11	liabilities	liability	NOUN
ftr-469	101	12	into	into	ADP
ftr-469	101	13	these	these	DET
ftr-469	101	14	two	two	NUM
ftr-469	101	15	classes	class	NOUN
ftr-469	101	16	:	:	PUNCT
ftr-469	101	17	those	those	PRON
ftr-469	101	18	which	which	PRON
ftr-469	101	19	have	have	AUX
ftr-469	101	20	given	give	VERB
ftr-469	101	21	rise	rise	NOUN
ftr-469	101	22	to	to	ADP
ftr-469	101	23	tax	tax	NOUN
ftr-469	101	24	attributes	attribute	NOUN
ftr-469	101	25	for	for	ADP
ftr-469	101	26	a	a	DET
ftr-469	101	27	seller	seller	NOUN
ftr-469	101	28	/	/	SYM
ftr-469	101	29	obligor	obligor	NOUN
ftr-469	101	30	(	(	PUNCT
ftr-469	101	31	the	the	DET
ftr-469	101	32	classic	classic	ADJ
ftr-469	101	33	bank	bank	NOUN
ftr-469	101	34	loan	loan	NOUN
ftr-469	101	35	that	that	PRON
ftr-469	101	36	bears	bear	VERB
ftr-469	101	37	interest	interest	NOUN
ftr-469	101	38	)	)	PUNCT
ftr-469	101	39	and	and	CCONJ
ftr-469	101	40	those	those	PRON
ftr-469	101	41	which	which	PRON
ftr-469	101	42	have	have	VERB
ftr-469	101	43	not	not	PART
ftr-469	101	44	(	(	PUNCT
ftr-469	101	45	the	the	DET
ftr-469	101	46	compensation	compensation	NOUN
ftr-469	101	47	payment	payment	NOUN
ftr-469	101	48	which	which	PRON
ftr-469	101	49	has	have	AUX
ftr-469	101	50	been	be	AUX
ftr-469	101	51	deferred	defer	VERB
ftr-469	101	52	)	)	PUNCT
ftr-469	101	53	.	.	PUNCT
ftr-469	102	1	the	the	DET
ftr-469	102	2	fact	fact	NOUN
ftr-469	102	3	that	that	SCONJ
ftr-469	102	4	the	the	DET
ftr-469	102	5	proceeds	proceed	NOUN
ftr-469	102	6	have	have	AUX
ftr-469	102	7	been	be	AUX
ftr-469	102	8	taken	take	VERB
ftr-469	102	9	into	into	ADP
ftr-469	102	10	account	account	NOUN
ftr-469	102	11	by	by	ADP
ftr-469	102	12	the	the	DET
ftr-469	102	13	seller	seller	NOUN
ftr-469	102	14	/	/	SYM
ftr-469	102	15	obligor	obligor	NOUN
ftr-469	102	16	should	should	AUX
ftr-469	102	17	not	not	PART
ftr-469	102	18	,	,	PUNCT
ftr-469	102	19	in	in	ADP
ftr-469	102	20	itself	itself	PRON
ftr-469	102	21	,	,	PUNCT
ftr-469	102	22	be	be	AUX
ftr-469	102	23	a	a	DET
ftr-469	102	24	reason	reason	NOUN
ftr-469	102	25	for	for	ADP
ftr-469	102	26	distinguishing	distinguish	VERB
ftr-469	102	27	between	between	ADP
ftr-469	102	28	these	these	DET
ftr-469	102	29	two	two	NUM
ftr-469	102	30	types	type	NOUN
ftr-469	102	31	of	of	ADP
ftr-469	102	32	liabilities	liability	NOUN
ftr-469	102	33	.	.	PUNCT
ftr-469	103	1	the	the	DET
ftr-469	103	2	real	real	ADJ
ftr-469	103	3	distinction	distinction	NOUN
ftr-469	103	4	between	between	ADP
ftr-469	103	5	these	these	DET
ftr-469	103	6	cases	case	NOUN
ftr-469	103	7	is	be	AUX
ftr-469	103	8	the	the	DET
ftr-469	103	9	prior	prior	ADJ
ftr-469	103	10	fact	fact	NOUN
ftr-469	103	11	that	that	SCONJ
ftr-469	103	12	the	the	DET
ftr-469	103	13	typical	typical	ADJ
ftr-469	103	14	lender	lender	NOUN
ftr-469	103	15	will	will	AUX
ftr-469	103	16	have	have	AUX
ftr-469	103	17	lent	lend	VERB
ftr-469	103	18	after	after	ADP
ftr-469	103	19	-	-	PUNCT
ftr-469	103	20	tax	tax	NOUN
ftr-469	103	21	funds	fund	NOUN
ftr-469	103	22	,	,	PUNCT
ftr-469	103	23	while	while	SCONJ
ftr-469	103	24	the	the	DET
ftr-469	103	25	typical	typical	ADJ
ftr-469	103	26	employee	employee	NOUN
ftr-469	103	27	will	will	AUX
ftr-469	103	28	be	be	AUX
ftr-469	103	29	deferring	defer	VERB
ftr-469	103	30	tax	tax	NOUN
ftr-469	103	31	on	on	ADP
ftr-469	103	32	the	the	DET
ftr-469	103	33	deferred	defer	VERB
ftr-469	103	34	payment	payment	NOUN
ftr-469	103	35	,	,	PUNCT
ftr-469	103	36	and	and	CCONJ
ftr-469	103	37	will	will	AUX
ftr-469	103	38	therefore	therefore	ADV
ftr-469	103	39	,	,	PUNCT
ftr-469	103	40	in	in	ADP
ftr-469	103	41	effect	effect	NOUN
ftr-469	103	42	,	,	PUNCT
ftr-469	103	43	have	have	AUX
ftr-469	103	44	lent	lend	VERB
ftr-469	103	45	before	before	ADP
ftr-469	103	46	-	-	PUNCT
ftr-469	103	47	tax	tax	NOUN
ftr-469	103	48	funds	fund	NOUN
ftr-469	103	49	.	.	PUNCT
ftr-469	104	1	12	12	NUM
ftr-469	104	2	.	.	PUNCT
ftr-469	105	1	in	in	ADP
ftr-469	105	2	the	the	DET
ftr-469	105	3	body	body	NOUN
ftr-469	105	4	of	of	ADP
ftr-469	105	5	the	the	DET
ftr-469	105	6	text	text	NOUN
ftr-469	105	7	,	,	PUNCT
ftr-469	105	8	professor	professor	NOUN
ftr-469	105	9	halperin	halperin	NOUN
ftr-469	105	10	does	do	AUX
ftr-469	105	11	not	not	PART
ftr-469	105	12	consider	consider	VERB
ftr-469	105	13	the	the	DET
ftr-469	105	14	question	question	NOUN
ftr-469	105	15	of	of	ADP
ftr-469	105	16	how	how	SCONJ
ftr-469	105	17	much	much	ADJ
ftr-469	105	18	interest	interest	NOUN
ftr-469	105	19	on	on	ADP
ftr-469	105	20	such	such	ADJ
ftr-469	105	21	liability	liability	NOUN
ftr-469	105	22	should	should	AUX
ftr-469	105	23	be	be	AUX
ftr-469	105	24	deducted	deduct	VERB
ftr-469	105	25	or	or	CCONJ
ftr-469	105	26	when	when	SCONJ
ftr-469	105	27	it	it	PRON
ftr-469	105	28	should	should	AUX
ftr-469	105	29	be	be	AUX
ftr-469	105	30	deducted	deduct	VERB
ftr-469	105	31	.	.	PUNCT
ftr-469	106	1	these	these	DET
ftr-469	106	2	issues	issue	NOUN
ftr-469	106	3	are	be	AUX
ftr-469	106	4	considered	consider	VERB
ftr-469	106	5	only	only	ADV
ftr-469	106	6	in	in	ADP
ftr-469	106	7	the	the	DET
ftr-469	106	8	abstract	abstract	NOUN
ftr-469	106	9	,	,	PUNCT
ftr-469	106	10	in	in	ADP
ftr-469	106	11	appendix	appendix	PROPN
ftr-469	106	12	i.	i.	PROPN
ftr-469	106	13	halperin	halperin	PROPN
ftr-469	106	14	,	,	PUNCT
ftr-469	106	15	assumption	assumption	NOUN
ftr-469	106	16	,	,	PUNCT
ftr-469	106	17	supra	supra	PROPN
ftr-469	106	18	note	note	NOUN
ftr-469	106	19	1	1	NUM
ftr-469	106	20	,	,	PUNCT
ftr-469	106	21	at	at	ADP
ftr-469	106	22	712	712	NUM
ftr-469	106	23	-	-	SYM
ftr-469	106	24	14	14	NUM
ftr-469	106	25	.	.	PUNCT
ftr-469	107	1	in	in	ADP
ftr-469	107	2	theory	theory	NOUN
ftr-469	107	3	,	,	PUNCT
ftr-469	107	4	only	only	ADV
ftr-469	107	5	the	the	DET
ftr-469	107	6	present	present	ADJ
ftr-469	107	7	value	value	NOUN
ftr-469	107	8	of	of	ADP
ftr-469	107	9	the	the	DET
ftr-469	107	10	liability	liability	NOUN
ftr-469	107	11	,	,	PUNCT
ftr-469	107	12	calculated	calculate	VERB
ftr-469	107	13	using	use	VERB
ftr-469	107	14	the	the	DET
ftr-469	107	15	after	after	ADP
ftr-469	107	16	-	-	PUNCT
ftr-469	107	17	tax	tax	NOUN
ftr-469	107	18	discount	discount	NOUN
ftr-469	107	19	rate	rate	NOUN
ftr-469	107	20	of	of	ADP
ftr-469	107	21	the	the	DET
ftr-469	107	22	buyer	buyer	NOUN
ftr-469	107	23	,	,	PUNCT
ftr-469	107	24	should	should	AUX
ftr-469	107	25	be	be	AUX
ftr-469	107	26	treated	treat	VERB
ftr-469	107	27	as	as	ADP
ftr-469	107	28	the	the	DET
ftr-469	107	29	liability	liability	NOUN
ftr-469	107	30	assumed	assume	VERB
ftr-469	107	31	by	by	ADP
ftr-469	107	32	the	the	DET
ftr-469	107	33	buyer	buyer	NOUN
ftr-469	107	34	and	and	CCONJ
ftr-469	107	35	added	add	VERB
ftr-469	107	36	to	to	ADP
ftr-469	107	37	the	the	DET
ftr-469	107	38	basis	basis	NOUN
ftr-469	107	39	of	of	ADP
ftr-469	107	40	the	the	DET
ftr-469	107	41	assets	asset	NOUN
ftr-469	107	42	purchased	purchase	VERB
ftr-469	107	43	.	.	PUNCT
ftr-469	108	1	unless	unless	SCONJ
ftr-469	108	2	there	there	PRON
ftr-469	108	3	is	be	VERB
ftr-469	108	4	a	a	DET
ftr-469	108	5	renegotiation	renegotiation	NOUN
ftr-469	108	6	of	of	ADP
ftr-469	108	7	the	the	DET
ftr-469	108	8	debt	debt	NOUN
ftr-469	108	9	,	,	PUNCT
ftr-469	108	10	however	however	ADV
ftr-469	108	11	,	,	PUNCT
ftr-469	108	12	the	the	DET
ftr-469	108	13	terms	term	NOUN
ftr-469	108	14	of	of	ADP
ftr-469	108	15	the	the	DET
ftr-469	108	16	debt	debt	NOUN
ftr-469	108	17	will	will	AUX
ftr-469	108	18	not	not	PART
ftr-469	108	19	be	be	AUX
ftr-469	108	20	restated	restate	VERB
ftr-469	108	21	,	,	PUNCT
ftr-469	108	22	and	and	CCONJ
ftr-469	108	23	the	the	DET
ftr-469	108	24	tax	tax	NOUN
ftr-469	108	25	accounting	accounting	NOUN
ftr-469	108	26	for	for	ADP
ftr-469	108	27	the	the	DET
ftr-469	108	28	assets	asset	NOUN
ftr-469	108	29	purchased	purchase	VERB
ftr-469	108	30	will	will	AUX
ftr-469	108	31	produce	produce	VERB
ftr-469	108	32	imperfect	imperfect	ADJ
ftr-469	108	33	results	result	NOUN
ftr-469	108	34	.	.	PUNCT
ftr-469	109	1	if	if	SCONJ
ftr-469	109	2	the	the	DET
ftr-469	109	3	discount	discount	NOUN
ftr-469	109	4	rate	rate	NOUN
ftr-469	109	5	faced	face	VERB
ftr-469	109	6	by	by	ADP
ftr-469	109	7	the	the	DET
ftr-469	109	8	buyer	buyer	NOUN
ftr-469	109	9	is	be	AUX
ftr-469	109	10	higher	high	ADJ
ftr-469	109	11	than	than	ADP
ftr-469	109	12	that	that	PRON
ftr-469	109	13	faced	face	VERB
ftr-469	109	14	by	by	ADP
ftr-469	109	15	the	the	DET
ftr-469	109	16	seller	seller	NOUN
ftr-469	109	17	when	when	SCONJ
ftr-469	109	18	the	the	DET
ftr-469	109	19	debt	debt	NOUN
ftr-469	109	20	was	be	AUX
ftr-469	109	21	first	first	ADV
ftr-469	109	22	incurred	incur	VERB
ftr-469	109	23	,	,	PUNCT
ftr-469	109	24	the	the	DET
ftr-469	109	25	seller	seller	NOUN
ftr-469	109	26	will	will	AUX
ftr-469	109	27	have	have	AUX
ftr-469	109	28	gain	gain	NOUN
ftr-469	109	29	relating	relate	VERB
ftr-469	109	30	to	to	ADP
ftr-469	109	31	the	the	DET
ftr-469	109	32	debt	debt	NOUN
ftr-469	109	33	mischaracterized	mischaracterize	VERB
ftr-469	109	34	as	as	ADP
ftr-469	109	35	gain	gain	NOUN
ftr-469	109	36	on	on	ADP
ftr-469	109	37	assets	asset	NOUN
ftr-469	109	38	,	,	PUNCT
ftr-469	109	39	and	and	CCONJ
ftr-469	109	40	the	the	DET
ftr-469	109	41	buyer	buyer	NOUN
ftr-469	109	42	will	will	AUX
ftr-469	109	43	have	have	VERB
ftr-469	109	44	an	an	DET
ftr-469	109	45	overstated	overstate	VERB
ftr-469	109	46	purchase	purchase	NOUN
ftr-469	109	47	price	price	NOUN
ftr-469	109	48	and	and	CCONJ
ftr-469	109	49	an	an	DET
ftr-469	109	50	understated	understated	ADJ
ftr-469	109	51	interest	interest	NOUN
ftr-469	109	52	cost	cost	NOUN
ftr-469	109	53	.	.	PUNCT
ftr-469	110	1	if	if	SCONJ
ftr-469	110	2	the	the	DET
ftr-469	110	3	discount	discount	NOUN
ftr-469	110	4	rate	rate	NOUN
ftr-469	110	5	faced	face	VERB
ftr-469	110	6	by	by	ADP
ftr-469	110	7	the	the	DET
ftr-469	110	8	buyer	buyer	NOUN
ftr-469	110	9	is	be	AUX
ftr-469	110	10	lower	low	ADJ
ftr-469	110	11	than	than	ADP
ftr-469	110	12	that	that	PRON
ftr-469	110	13	faced	face	VERB
ftr-469	110	14	by	by	ADP
ftr-469	110	15	the	the	DET
ftr-469	110	16	seller	seller	NOUN
ftr-469	110	17	when	when	SCONJ
ftr-469	110	18	the	the	DET
ftr-469	110	19	debt	debt	NOUN
ftr-469	110	20	was	be	AUX
ftr-469	110	21	first	first	ADV
ftr-469	110	22	incurred	incur	VERB
ftr-469	110	23	,	,	PUNCT
ftr-469	110	24	the	the	DET
ftr-469	110	25	seller	seller	NOUN
ftr-469	110	26	should	should	AUX
ftr-469	110	27	have	have	VERB
ftr-469	110	28	a	a	DET
ftr-469	110	29	loss	loss	NOUN
ftr-469	110	30	relating	relate	VERB
ftr-469	110	31	to	to	ADP
ftr-469	110	32	the	the	DET
ftr-469	110	33	debt	debt	NOUN
ftr-469	110	34	,	,	PUNCT
ftr-469	110	35	and	and	CCONJ
ftr-469	110	36	the	the	DET
ftr-469	110	37	buyer	buyer	NOUN
ftr-469	110	38	will	will	AUX
ftr-469	110	39	have	have	VERB
ftr-469	110	40	an	an	DET
ftr-469	110	41	understated	understated	ADJ
ftr-469	110	42	purchase	purchase	NOUN
ftr-469	110	43	price	price	NOUN
ftr-469	110	44	and	and	CCONJ
ftr-469	110	45	an	an	DET
ftr-469	110	46	overstated	overstated	ADJ
ftr-469	110	47	interest	interest	NOUN
ftr-469	110	48	cost	cost	NOUN
ftr-469	110	49	.	.	PUNCT
ftr-469	111	1	(	(	PUNCT
ftr-469	111	2	this	this	DET
ftr-469	111	3	summary	summary	NOUN
ftr-469	111	4	assumes	assume	VERB
ftr-469	111	5	that	that	SCONJ
ftr-469	111	6	the	the	DET
ftr-469	111	7	buyer	buyer	NOUN
ftr-469	111	8	's	's	PART
ftr-469	111	9	burden	burden	NOUN
ftr-469	111	10	should	should	AUX
ftr-469	111	11	be	be	AUX
ftr-469	111	12	the	the	DET
ftr-469	111	13	measure	measure	NOUN
ftr-469	111	14	of	of	ADP
ftr-469	111	15	the	the	DET
ftr-469	111	16	seller	seller	NOUN
ftr-469	111	17	's	's	PART
ftr-469	111	18	gain	gain	NOUN
ftr-469	111	19	or	or	CCONJ
ftr-469	111	20	loss	loss	NOUN
ftr-469	111	21	on	on	ADP
ftr-469	111	22	its	its	PRON
ftr-469	111	23	debt	debt	NOUN
ftr-469	111	24	position	position	NOUN
ftr-469	111	25	.	.	PUNCT
ftr-469	112	1	other	other	ADJ
ftr-469	112	2	more	more	ADV
ftr-469	112	3	complicated	complicated	ADJ
ftr-469	112	4	approaches	approach	NOUN
ftr-469	112	5	could	could	AUX
ftr-469	112	6	be	be	AUX
ftr-469	112	7	used	use	VERB
ftr-469	112	8	.	.	PUNCT
ftr-469	112	9	)	)	PUNCT
ftr-469	113	1	13	13	NUM
ftr-469	113	2	.	.	PUNCT
ftr-469	114	1	professor	professor	NOUN
ftr-469	114	2	halperin	halperin	PROPN
ftr-469	114	3	outlines	outline	VERB
ftr-469	114	4	these	these	DET
ftr-469	114	5	two	two	NUM
ftr-469	114	6	classes	class	NOUN
ftr-469	114	7	of	of	ADP
ftr-469	114	8	liability	liability	NOUN
ftr-469	114	9	in	in	ADP
ftr-469	114	10	halperin	halperin	NOUN
ftr-469	114	11	,	,	PUNCT
ftr-469	114	12	assumption	assumption	NOUN
ftr-469	114	13	,	,	PUNCT
ftr-469	114	14	supra	supra	PROPN
ftr-469	114	15	note	note	NOUN
ftr-469	114	16	1	1	NUM
ftr-469	114	17	,	,	PUNCT
ftr-469	114	18	at	at	ADP
ftr-469	114	19	676	676	NUM
ftr-469	114	20	-	-	SYM
ftr-469	114	21	77	77	NUM
ftr-469	114	22	.	.	PUNCT
ftr-469	115	1	14	14	NUM
ftr-469	115	2	.	.	PUNCT
ftr-469	116	1	halperin	halperin	PROPN
ftr-469	116	2	,	,	PUNCT
ftr-469	116	3	assumption	assumption	NOUN
ftr-469	116	4	,	,	PUNCT
ftr-469	116	5	supra	supra	PROPN
ftr-469	116	6	note	note	NOUN
ftr-469	116	7	1	1	NUM
ftr-469	116	8	,	,	PUNCT
ftr-469	116	9	at	at	ADP
ftr-469	116	10	684	684	NUM
ftr-469	116	11	-	-	SYM
ftr-469	116	12	86	86	NUM
ftr-469	116	13	.	.	PUNCT
ftr-469	117	1	[	[	X
ftr-469	117	2	vol	vol	NOUN
ftr-469	117	3	3:10	3:10	NUM
ftr-469	117	4	accowzting	accowzting	NOUN
ftr-469	117	5	for	for	ADP
ftr-469	117	6	the	the	DET
ftr-469	117	7	assumption	assumption	NOUN
ftr-469	117	8	of	of	ADP
ftr-469	117	9	contingent	contingent	ADJ
ftr-469	117	10	liabilities	liability	NOUN
ftr-469	117	11	one	one	PRON
ftr-469	117	12	can	can	AUX
ftr-469	117	13	ordinarily	ordinarily	ADV
ftr-469	117	14	assume	assume	VERB
ftr-469	117	15	that	that	SCONJ
ftr-469	117	16	loans	loan	NOUN
ftr-469	117	17	are	be	AUX
ftr-469	117	18	made	make	VERB
ftr-469	117	19	with	with	ADP
ftr-469	117	20	funds	fund	NOUN
ftr-469	117	21	that	that	PRON
ftr-469	117	22	are	be	AUX
ftr-469	117	23	after	after	ADP
ftr-469	117	24	-	-	PUNCT
ftr-469	117	25	tax	tax	NOUN
ftr-469	117	26	to	to	ADP
ftr-469	117	27	the	the	DET
ftr-469	117	28	lender	lender	NOUN
ftr-469	117	29	.	.	PUNCT
ftr-469	117	30	'	'	PUNCT
ftr-469	118	1	5	5	NUM
ftr-469	118	2	when	when	SCONJ
ftr-469	118	3	the	the	DET
ftr-469	118	4	loan	loan	NOUN
ftr-469	118	5	proceeds	proceed	NOUN
ftr-469	118	6	are	be	AUX
ftr-469	118	7	transferred	transfer	VERB
ftr-469	118	8	to	to	ADP
ftr-469	118	9	the	the	DET
ftr-469	118	10	borrower	borrower	NOUN
ftr-469	118	11	,	,	PUNCT
ftr-469	118	12	there	there	PRON
ftr-469	118	13	is	be	VERB
ftr-469	118	14	no	no	DET
ftr-469	118	15	additional	additional	ADJ
ftr-469	118	16	value	value	NOUN
ftr-469	118	17	added	add	VERB
ftr-469	118	18	to	to	ADP
ftr-469	118	19	the	the	DET
ftr-469	118	20	tax	tax	NOUN
ftr-469	118	21	base	base	NOUN
ftr-469	118	22	.	.	PUNCT
ftr-469	119	1	there	there	PRON
ftr-469	119	2	has	have	AUX
ftr-469	119	3	only	only	ADV
ftr-469	119	4	been	be	AUX
ftr-469	119	5	a	a	DET
ftr-469	119	6	transfer	transfer	NOUN
ftr-469	119	7	of	of	ADP
ftr-469	119	8	previously	previously	ADV
ftr-469	119	9	included	include	VERB
ftr-469	119	10	values	value	NOUN
ftr-469	119	11	.	.	PUNCT
ftr-469	120	1	therefore	therefore	ADV
ftr-469	120	2	the	the	DET
ftr-469	120	3	transfer	transfer	NOUN
ftr-469	120	4	of	of	ADP
ftr-469	120	5	the	the	DET
ftr-469	120	6	funds	fund	NOUN
ftr-469	120	7	can	can	AUX
ftr-469	120	8	be	be	AUX
ftr-469	120	9	ignored	ignore	VERB
ftr-469	120	10	without	without	ADP
ftr-469	120	11	omitting	omit	VERB
ftr-469	120	12	any	any	DET
ftr-469	120	13	values	value	NOUN
ftr-469	120	14	from	from	ADP
ftr-469	120	15	the	the	DET
ftr-469	120	16	overall	overall	ADJ
ftr-469	120	17	tax	tax	NOUN
ftr-469	120	18	base	base	NOUN
ftr-469	120	19	.	.	PUNCT
ftr-469	120	20	'	'	PUNCT
ftr-469	121	1	6	6	NUM
ftr-469	121	2	as	as	ADP
ftr-469	121	3	a	a	DET
ftr-469	121	4	normative	normative	ADJ
ftr-469	121	5	matter	matter	NOUN
ftr-469	121	6	,	,	PUNCT
ftr-469	121	7	interest	interest	NOUN
ftr-469	121	8	on	on	ADP
ftr-469	121	9	this	this	DET
ftr-469	121	10	ordinary	ordinary	ADJ
ftr-469	121	11	bank	bank	NOUN
ftr-469	121	12	loan	loan	NOUN
ftr-469	121	13	will	will	AUX
ftr-469	121	14	be	be	AUX
ftr-469	121	15	deductible	deductible	ADJ
ftr-469	121	16	to	to	ADP
ftr-469	121	17	the	the	DET
ftr-469	121	18	payor	payor	NOUN
ftr-469	121	19	.	.	PUNCT
ftr-469	122	1	there	there	PRON
ftr-469	122	2	is	be	VERB
ftr-469	122	3	no	no	DET
ftr-469	122	4	reason	reason	NOUN
ftr-469	122	5	not	not	PART
ftr-469	122	6	to	to	PART
ftr-469	122	7	allow	allow	VERB
ftr-469	122	8	a	a	DET
ftr-469	122	9	deduction	deduction	NOUN
ftr-469	122	10	of	of	ADP
ftr-469	122	11	interest	interest	NOUN
ftr-469	122	12	on	on	ADP
ftr-469	122	13	amounts	amount	NOUN
ftr-469	122	14	that	that	PRON
ftr-469	122	15	represent	represent	VERB
ftr-469	122	16	earnings	earning	NOUN
ftr-469	122	17	on	on	ADP
ftr-469	122	18	values	value	NOUN
ftr-469	122	19	that	that	PRON
ftr-469	122	20	have	have	AUX
ftr-469	122	21	already	already	ADV
ftr-469	122	22	been	be	AUX
ftr-469	122	23	taxed	tax	VERB
ftr-469	122	24	,	,	PUNCT
ftr-469	122	25	especially	especially	ADV
ftr-469	122	26	when	when	SCONJ
ftr-469	122	27	,	,	PUNCT
ftr-469	122	28	in	in	ADP
ftr-469	122	29	general	general	ADJ
ftr-469	122	30	,	,	PUNCT
ftr-469	122	31	these	these	DET
ftr-469	122	32	interest	interest	NOUN
ftr-469	122	33	earnings	earning	NOUN
ftr-469	122	34	can	can	AUX
ftr-469	122	35	readily	readily	ADV
ftr-469	122	36	be	be	AUX
ftr-469	122	37	taxed	tax	VERB
ftr-469	122	38	to	to	ADP
ftr-469	122	39	their	their	PRON
ftr-469	122	40	owner	owner	NOUN
ftr-469	122	41	,	,	PUNCT
ftr-469	122	42	the	the	DET
ftr-469	122	43	lender	lender	NOUN
ftr-469	122	44	.	.	PUNCT
ftr-469	123	1	7	7	NUM
ftr-469	123	2	there	there	PRON
ftr-469	123	3	is	be	VERB
ftr-469	123	4	no	no	DET
ftr-469	123	5	untaxed	untaxed	ADJ
ftr-469	123	6	principal	principal	NOUN
ftr-469	123	7	,	,	PUNCT
ftr-469	123	8	and	and	CCONJ
ftr-469	123	9	no	no	DET
ftr-469	123	10	untaxed	untaxed	ADJ
ftr-469	123	11	interest	interest	NOUN
ftr-469	123	12	.	.	PUNCT
ftr-469	124	1	since	since	SCONJ
ftr-469	124	2	both	both	DET
ftr-469	124	3	parties	party	NOUN
ftr-469	124	4	will	will	AUX
ftr-469	124	5	be	be	AUX
ftr-469	124	6	aware	aware	ADJ
ftr-469	124	7	of	of	ADP
ftr-469	124	8	this	this	DET
ftr-469	124	9	treatment	treatment	NOUN
ftr-469	124	10	,	,	PUNCT
ftr-469	124	11	the	the	DET
ftr-469	124	12	negotiated	negotiate	VERB
ftr-469	124	13	interest	interest	NOUN
ftr-469	124	14	can	can	AUX
ftr-469	124	15	be	be	AUX
ftr-469	124	16	assumed	assume	VERB
ftr-469	124	17	to	to	PART
ftr-469	124	18	be	be	AUX
ftr-469	124	19	stated	state	VERB
ftr-469	124	20	at	at	ADP
ftr-469	124	21	a	a	DET
ftr-469	124	22	pre	pre	ADJ
ftr-469	124	23	-	-	ADJ
ftr-469	124	24	tax	tax	ADJ
ftr-469	124	25	rate	rate	NOUN
ftr-469	124	26	.	.	PUNCT
ftr-469	125	1	on	on	ADP
ftr-469	125	2	the	the	DET
ftr-469	125	3	other	other	ADJ
ftr-469	125	4	hand	hand	NOUN
ftr-469	125	5	,	,	PUNCT
ftr-469	125	6	the	the	DET
ftr-469	125	7	typical	typical	ADJ
ftr-469	125	8	employee	employee	NOUN
ftr-469	125	9	has	have	AUX
ftr-469	125	10	not	not	PART
ftr-469	125	11	yet	yet	ADV
ftr-469	125	12	taken	take	VERB
ftr-469	125	13	into	into	ADP
ftr-469	125	14	income	income	NOUN
ftr-469	125	15	the	the	DET
ftr-469	125	16	amount	amount	NOUN
ftr-469	125	17	that	that	PRON
ftr-469	125	18	he	he	PRON
ftr-469	125	19	is	be	AUX
ftr-469	125	20	,	,	PUNCT
ftr-469	125	21	in	in	ADP
ftr-469	125	22	effect	effect	NOUN
ftr-469	125	23	,	,	PUNCT
ftr-469	125	24	lending	lend	VERB
ftr-469	125	25	the	the	DET
ftr-469	125	26	employer	employer	NOUN
ftr-469	125	27	.	.	PUNCT
ftr-469	126	1	to	to	ADP
ftr-469	126	2	the	the	DET
ftr-469	126	3	extent	extent	NOUN
ftr-469	126	4	that	that	SCONJ
ftr-469	126	5	this	this	DET
ftr-469	126	6	value	value	NOUN
ftr-469	126	7	has	have	AUX
ftr-469	126	8	not	not	PART
ftr-469	126	9	yet	yet	ADV
ftr-469	126	10	been	be	AUX
ftr-469	126	11	accrued	accrue	VERB
ftr-469	126	12	,	,	PUNCT
ftr-469	126	13	there	there	PRON
ftr-469	126	14	has	have	AUX
ftr-469	126	15	been	be	AUX
ftr-469	126	16	a	a	DET
ftr-469	126	17	value	value	NOUN
ftr-469	126	18	omitted	omit	VERB
ftr-469	126	19	from	from	ADP
ftr-469	126	20	the	the	DET
ftr-469	126	21	overall	overall	ADJ
ftr-469	126	22	tax	tax	NOUN
ftr-469	126	23	base	base	NOUN
ftr-469	126	24	.	.	PUNCT
ftr-469	127	1	in	in	ADP
ftr-469	127	2	professor	professor	PROPN
ftr-469	127	3	halperin	halperin	NOUN
ftr-469	127	4	's	's	PART
ftr-469	127	5	deferred	defer	VERB
ftr-469	127	6	compensation	compensation	NOUN
ftr-469	127	7	situations	situation	NOUN
ftr-469	127	8	,	,	PUNCT
ftr-469	127	9	for	for	ADP
ftr-469	127	10	instance	instance	NOUN
ftr-469	127	11	,	,	PUNCT
ftr-469	127	12	the	the	DET
ftr-469	127	13	earned	earn	VERB
ftr-469	127	14	compensation	compensation	NOUN
ftr-469	127	15	should	should	AUX
ftr-469	127	16	have	have	AUX
ftr-469	127	17	been	be	AUX
ftr-469	127	18	taxed	tax	VERB
ftr-469	127	19	to	to	ADP
ftr-469	127	20	the	the	DET
ftr-469	127	21	employee	employee	NOUN
ftr-469	127	22	.	.	PUNCT
ftr-469	128	1	because	because	SCONJ
ftr-469	128	2	it	it	PRON
ftr-469	128	3	has	have	AUX
ftr-469	128	4	not	not	PART
ftr-469	128	5	yet	yet	ADV
ftr-469	128	6	been	be	AUX
ftr-469	128	7	taxed	tax	VERB
ftr-469	128	8	to	to	ADP
ftr-469	128	9	the	the	DET
ftr-469	128	10	employee	employee	NOUN
ftr-469	128	11	,	,	PUNCT
ftr-469	128	12	the	the	DET
ftr-469	128	13	employer	employer	NOUN
ftr-469	128	14	's	's	PART
ftr-469	128	15	deduction	deduction	NOUN
ftr-469	128	16	is	be	AUX
ftr-469	128	17	deferred	defer	VERB
ftr-469	128	18	until	until	ADP
ftr-469	128	19	payment	payment	NOUN
ftr-469	128	20	.	.	PUNCT
ftr-469	129	1	when	when	SCONJ
ftr-469	129	2	the	the	DET
ftr-469	129	3	compensation	compensation	NOUN
ftr-469	129	4	is	be	AUX
ftr-469	129	5	paid	pay	VERB
ftr-469	129	6	,	,	PUNCT
ftr-469	129	7	both	both	CCONJ
ftr-469	129	8	the	the	DET
ftr-469	129	9	employer	employer	NOUN
ftr-469	129	10	and	and	CCONJ
ftr-469	129	11	the	the	DET
ftr-469	129	12	employee	employee	NOUN
ftr-469	129	13	are	be	AUX
ftr-469	129	14	taxed	tax	VERB
ftr-469	129	15	in	in	ADP
ftr-469	129	16	ways	way	NOUN
ftr-469	129	17	that	that	PRON
ftr-469	129	18	put	put	VERB
ftr-469	129	19	them	they	PRON
ftr-469	129	20	in	in	ADP
ftr-469	129	21	the	the	DET
ftr-469	129	22	same	same	ADJ
ftr-469	129	23	position	position	NOUN
ftr-469	129	24	that	that	SCONJ
ftr-469	129	25	they	they	PRON
ftr-469	129	26	would	would	AUX
ftr-469	129	27	have	have	AUX
ftr-469	129	28	been	be	AUX
ftr-469	129	29	had	have	VERB
ftr-469	129	30	the	the	DET
ftr-469	129	31	compensation	compensation	NOUN
ftr-469	129	32	been	be	AUX
ftr-469	129	33	paid	pay	VERB
ftr-469	129	34	and	and	CCONJ
ftr-469	129	35	accrued	accrue	VERB
ftr-469	129	36	earlier	early	ADV
ftr-469	129	37	.	.	PUNCT
ftr-469	130	1	the	the	DET
ftr-469	130	2	employer	employer	NOUN
ftr-469	130	3	is	be	AUX
ftr-469	130	4	allowed	allow	VERB
ftr-469	130	5	a	a	DET
ftr-469	130	6	deduction	deduction	NOUN
ftr-469	130	7	that	that	PRON
ftr-469	130	8	includes	include	VERB
ftr-469	130	9	an	an	DET
ftr-469	130	10	interestlike	interestlike	NOUN
ftr-469	130	11	increment	increment	NOUN
ftr-469	130	12	to	to	PART
ftr-469	130	13	make	make	VERB
ftr-469	130	14	up	up	ADP
ftr-469	130	15	for	for	ADP
ftr-469	130	16	the	the	DET
ftr-469	130	17	deferral	deferral	NOUN
ftr-469	130	18	of	of	ADP
ftr-469	130	19	the	the	DET
ftr-469	130	20	deduction	deduction	NOUN
ftr-469	130	21	for	for	ADP
ftr-469	130	22	the	the	DET
ftr-469	130	23	payment	payment	NOUN
ftr-469	130	24	,	,	PUNCT
ftr-469	130	25	and	and	CCONJ
ftr-469	130	26	the	the	DET
ftr-469	130	27	buyer	buyer	NOUN
ftr-469	130	28	similarly	similarly	ADV
ftr-469	130	29	must	must	AUX
ftr-469	130	30	take	take	VERB
ftr-469	130	31	into	into	ADP
ftr-469	130	32	account	account	NOUN
ftr-469	130	33	an	an	DET
ftr-469	130	34	amount	amount	NOUN
ftr-469	130	35	that	that	PRON
ftr-469	130	36	includes	include	VERB
ftr-469	130	37	an	an	DET
ftr-469	130	38	interest	interest	NOUN
ftr-469	130	39	-	-	PUNCT
ftr-469	130	40	like	like	ADJ
ftr-469	130	41	increment	increment	NOUN
ftr-469	130	42	to	to	PART
ftr-469	130	43	make	make	VERB
ftr-469	130	44	up	up	ADP
ftr-469	130	45	for	for	ADP
ftr-469	130	46	the	the	DET
ftr-469	130	47	deferral	deferral	NOUN
ftr-469	130	48	of	of	ADP
ftr-469	130	49	the	the	DET
ftr-469	130	50	inclusion	inclusion	NOUN
ftr-469	130	51	.	.	PUNCT
ftr-469	131	1	because	because	SCONJ
ftr-469	131	2	the	the	DET
ftr-469	131	3	employer	employer	NOUN
ftr-469	131	4	will	will	AUX
ftr-469	131	5	,	,	PUNCT
ftr-469	131	6	in	in	ADP
ftr-469	131	7	fact	fact	NOUN
ftr-469	131	8	,	,	PUNCT
ftr-469	131	9	be	be	AUX
ftr-469	131	10	paying	pay	VERB
ftr-469	131	11	the	the	DET
ftr-469	131	12	employee	employee	NOUN
ftr-469	131	13	's	's	PART
ftr-469	131	14	income	income	NOUN
ftr-469	131	15	tax	tax	NOUN
ftr-469	131	16	on	on	ADP
ftr-469	131	17	the	the	DET
ftr-469	131	18	interest	interest	NOUN
ftr-469	131	19	on	on	ADP
ftr-469	131	20	the	the	DET
ftr-469	131	21	not	not	PART
ftr-469	131	22	-	-	PUNCT
ftr-469	131	23	yet	yet	ADV
ftr-469	131	24	transferred	transfer	VERB
ftr-469	131	25	fund	fund	NOUN
ftr-469	131	26	,	,	PUNCT
ftr-469	131	27	the	the	DET
ftr-469	131	28	employer	employer	NOUN
ftr-469	131	29	and	and	CCONJ
ftr-469	131	30	employee	employee	NOUN
ftr-469	131	31	can	can	AUX
ftr-469	131	32	be	be	AUX
ftr-469	131	33	15	15	NUM
ftr-469	131	34	.	.	PUNCT
ftr-469	131	35	not	not	PART
ftr-469	131	36	all	all	DET
ftr-469	131	37	loan	loan	NOUN
ftr-469	131	38	proceeds	proceed	NOUN
ftr-469	131	39	are	be	AUX
ftr-469	131	40	made	make	VERB
ftr-469	131	41	with	with	ADP
ftr-469	131	42	values	value	NOUN
ftr-469	131	43	that	that	PRON
ftr-469	131	44	can	can	AUX
ftr-469	131	45	be	be	AUX
ftr-469	131	46	assumed	assume	VERB
ftr-469	131	47	to	to	PART
ftr-469	131	48	be	be	AUX
ftr-469	131	49	after	after	ADP
ftr-469	131	50	-	-	PUNCT
ftr-469	131	51	tax	tax	NOUN
ftr-469	131	52	.	.	PUNCT
ftr-469	132	1	for	for	ADP
ftr-469	132	2	instance	instance	NOUN
ftr-469	132	3	,	,	PUNCT
ftr-469	132	4	sales	sale	NOUN
ftr-469	132	5	with	with	ADP
ftr-469	132	6	deferred	deferred	ADJ
ftr-469	132	7	payments	payment	NOUN
ftr-469	132	8	that	that	PRON
ftr-469	132	9	are	be	AUX
ftr-469	132	10	accounted	account	VERB
ftr-469	132	11	for	for	ADP
ftr-469	132	12	on	on	ADP
ftr-469	132	13	the	the	DET
ftr-469	132	14	installment	installment	NOUN
ftr-469	132	15	method	method	NOUN
ftr-469	132	16	.	.	PUNCT
ftr-469	133	1	amount	amount	NOUN
ftr-469	133	2	to	to	ADP
ftr-469	133	3	loans	loan	NOUN
ftr-469	133	4	of	of	ADP
ftr-469	133	5	pre	pre	ADJ
ftr-469	133	6	-	-	ADJ
ftr-469	133	7	tax	tax	ADJ
ftr-469	133	8	values	value	NOUN
ftr-469	133	9	.	.	PUNCT
ftr-469	134	1	the	the	DET
ftr-469	134	2	interest	interest	NOUN
ftr-469	134	3	charge	charge	NOUN
ftr-469	134	4	under	under	ADP
ftr-469	134	5	§	§	PROPN
ftr-469	134	6	453b	453b	PROPN
ftr-469	134	7	.	.	PUNCT
ftr-469	135	1	and	and	CCONJ
ftr-469	135	2	the	the	DET
ftr-469	135	3	rules	rule	NOUN
ftr-469	135	4	precluding	preclude	VERB
ftr-469	135	5	installment	installment	ADJ
ftr-469	135	6	treatment	treatment	NOUN
ftr-469	135	7	of	of	ADP
ftr-469	135	8	recapture	recapture	NOUN
ftr-469	135	9	gain	gain	NOUN
ftr-469	135	10	under	under	ADP
ftr-469	135	11	this	this	DET
ftr-469	135	12	section	section	NOUN
ftr-469	135	13	have	have	AUX
ftr-469	135	14	substantially	substantially	ADV
ftr-469	135	15	limited	limit	VERB
ftr-469	135	16	the	the	DET
ftr-469	135	17	circumstances	circumstance	NOUN
ftr-469	135	18	in	in	ADP
ftr-469	135	19	which	which	PRON
ftr-469	135	20	loans	loan	NOUN
ftr-469	135	21	can	can	AUX
ftr-469	135	22	be	be	AUX
ftr-469	135	23	made	make	VERB
ftr-469	135	24	with	with	ADP
ftr-469	135	25	pre	pre	ADJ
ftr-469	135	26	-	-	ADJ
ftr-469	135	27	tax	tax	ADJ
ftr-469	135	28	proceeds	proceed	NOUN
ftr-469	135	29	.	.	PUNCT
ftr-469	136	1	similarly	similarly	ADV
ftr-469	136	2	,	,	PUNCT
ftr-469	136	3	before	before	ADP
ftr-469	136	4	the	the	DET
ftr-469	136	5	1984	1984	NUM
ftr-469	136	6	changes	change	NOUN
ftr-469	136	7	to	to	ADP
ftr-469	136	8	the	the	DET
ftr-469	136	9	methods	method	NOUN
ftr-469	136	10	for	for	ADP
ftr-469	136	11	reserving	reserve	VERB
ftr-469	136	12	for	for	ADP
ftr-469	136	13	bad	bad	ADJ
ftr-469	136	14	debts	debt	NOUN
ftr-469	136	15	,	,	PUNCT
ftr-469	136	16	some	some	DET
ftr-469	136	17	lenders	lender	NOUN
ftr-469	136	18	could	could	AUX
ftr-469	136	19	effectively	effectively	ADV
ftr-469	136	20	deduct	deduct	VERB
ftr-469	136	21	a	a	DET
ftr-469	136	22	substantial	substantial	ADJ
ftr-469	136	23	part	part	NOUN
ftr-469	136	24	of	of	ADP
ftr-469	136	25	their	their	PRON
ftr-469	136	26	loan	loan	NOUN
ftr-469	136	27	proceeds	proceed	NOUN
ftr-469	136	28	,	,	PUNCT
ftr-469	136	29	making	make	VERB
ftr-469	136	30	them	they	PRON
ftr-469	136	31	effectively	effectively	ADV
ftr-469	136	32	pre	pre	VERB
ftr-469	136	33	-	-	NOUN
ftr-469	136	34	tax	tax	NOUN
ftr-469	136	35	to	to	ADP
ftr-469	136	36	that	that	DET
ftr-469	136	37	extent	extent	NOUN
ftr-469	136	38	.	.	PUNCT
ftr-469	137	1	16	16	NUM
ftr-469	137	2	.	.	PUNCT
ftr-469	138	1	it	it	PRON
ftr-469	138	2	appears	appear	VERB
ftr-469	138	3	that	that	SCONJ
ftr-469	138	4	professor	professor	NOUN
ftr-469	138	5	halperin	halperin	NOUN
ftr-469	138	6	would	would	AUX
ftr-469	138	7	be	be	AUX
ftr-469	138	8	willing	willing	ADJ
ftr-469	138	9	to	to	PART
ftr-469	138	10	allow	allow	VERB
ftr-469	138	11	the	the	DET
ftr-469	138	12	retransfer	retransfer	NOUN
ftr-469	138	13	of	of	ADP
ftr-469	138	14	such	such	ADJ
ftr-469	138	15	after	after	ADP
ftr-469	138	16	-	-	PUNCT
ftr-469	138	17	tax	tax	NOUN
ftr-469	138	18	funds	fund	NOUN
ftr-469	138	19	,	,	PUNCT
ftr-469	138	20	even	even	ADV
ftr-469	138	21	when	when	SCONJ
ftr-469	138	22	a	a	DET
ftr-469	138	23	traditional	traditional	ADJ
ftr-469	138	24	loan	loan	NOUN
ftr-469	138	25	is	be	AUX
ftr-469	138	26	not	not	PART
ftr-469	138	27	involved	involve	VERB
ftr-469	138	28	.	.	PUNCT
ftr-469	139	1	professor	professor	NOUN
ftr-469	139	2	halperin	halperin	PROPN
ftr-469	139	3	simply	simply	ADV
ftr-469	139	4	assumes	assume	VERB
ftr-469	139	5	that	that	SCONJ
ftr-469	139	6	the	the	DET
ftr-469	139	7	proceeds	proceed	NOUN
ftr-469	139	8	of	of	ADP
ftr-469	139	9	a	a	DET
ftr-469	139	10	bank	bank	NOUN
ftr-469	139	11	loan	loan	NOUN
ftr-469	139	12	can	can	AUX
ftr-469	139	13	be	be	AUX
ftr-469	139	14	retransferred	retransferre	VERB
ftr-469	139	15	to	to	ADP
ftr-469	139	16	a	a	DET
ftr-469	139	17	third	third	ADJ
ftr-469	139	18	party	party	NOUN
ftr-469	139	19	without	without	ADP
ftr-469	139	20	the	the	DET
ftr-469	139	21	third	third	ADJ
ftr-469	139	22	party	party	NOUN
ftr-469	139	23	taking	take	VERB
ftr-469	139	24	the	the	DET
ftr-469	139	25	amount	amount	NOUN
ftr-469	139	26	into	into	ADP
ftr-469	139	27	income	income	NOUN
ftr-469	139	28	.	.	PUNCT
ftr-469	140	1	halperin	halperin	PROPN
ftr-469	140	2	,	,	PUNCT
ftr-469	140	3	assumption	assumption	NOUN
ftr-469	140	4	.	.	PUNCT
ftr-469	141	1	supra	supra	PROPN
ftr-469	141	2	note	note	PROPN
ftr-469	141	3	1	1	NUM
ftr-469	141	4	.	.	PUNCT
ftr-469	142	1	at	at	ADP
ftr-469	142	2	682	682	NUM
ftr-469	142	3	n.19	n.19	NOUN
ftr-469	142	4	.	.	PROPN
ftr-469	142	5	17	17	NUM
ftr-469	142	6	.	.	PUNCT
ftr-469	143	1	if	if	SCONJ
ftr-469	143	2	interest	interest	NOUN
ftr-469	143	3	is	be	AUX
ftr-469	143	4	not	not	PART
ftr-469	143	5	charged	charge	VERB
ftr-469	143	6	to	to	ADP
ftr-469	143	7	the	the	DET
ftr-469	143	8	lender	lender	NOUN
ftr-469	143	9	,	,	PUNCT
ftr-469	143	10	only	only	ADV
ftr-469	143	11	the	the	DET
ftr-469	143	12	interest	interest	NOUN
ftr-469	143	13	deduction	deduction	NOUN
ftr-469	143	14	should	should	AUX
ftr-469	143	15	be	be	AUX
ftr-469	143	16	subject	subject	ADJ
ftr-469	143	17	to	to	ADP
ftr-469	143	18	the	the	DET
ftr-469	143	19	same	same	ADJ
ftr-469	143	20	surrogate	surrogate	ADJ
ftr-469	143	21	taxation	taxation	NOUN
ftr-469	143	22	device	device	NOUN
ftr-469	143	23	.	.	PUNCT
ftr-469	144	1	a	a	DET
ftr-469	144	2	deduction	deduction	NOUN
ftr-469	144	3	should	should	AUX
ftr-469	144	4	be	be	AUX
ftr-469	144	5	allowed	allow	VERB
ftr-469	144	6	not	not	PART
ftr-469	144	7	as	as	SCONJ
ftr-469	144	8	interest	interest	NOUN
ftr-469	144	9	accrues	accrue	NOUN
ftr-469	144	10	,	,	PUNCT
ftr-469	144	11	but	but	CCONJ
ftr-469	144	12	only	only	ADV
ftr-469	144	13	as	as	SCONJ
ftr-469	144	14	it	it	PRON
ftr-469	144	15	is	be	AUX
ftr-469	144	16	paid	pay	VERB
ftr-469	144	17	or	or	CCONJ
ftr-469	144	18	taken	take	VERB
ftr-469	144	19	into	into	ADP
ftr-469	144	20	account	account	NOUN
ftr-469	144	21	by	by	ADP
ftr-469	144	22	the	the	DET
ftr-469	144	23	lender	lender	NOUN
ftr-469	144	24	.	.	PUNCT
ftr-469	145	1	no	no	DET
ftr-469	145	2	adjustment	adjustment	NOUN
ftr-469	145	3	needs	need	VERB
ftr-469	145	4	to	to	PART
ftr-469	145	5	be	be	AUX
ftr-469	145	6	made	make	VERB
ftr-469	145	7	to	to	PART
ftr-469	145	8	account	account	VERB
ftr-469	145	9	for	for	ADP
ftr-469	145	10	the	the	DET
ftr-469	145	11	principal	principal	NOUN
ftr-469	145	12	,	,	PUNCT
ftr-469	145	13	since	since	SCONJ
ftr-469	145	14	it	it	PRON
ftr-469	145	15	has	have	AUX
ftr-469	145	16	already	already	ADV
ftr-469	145	17	been	be	AUX
ftr-469	145	18	taxed	tax	VERB
ftr-469	145	19	to	to	ADP
ftr-469	145	20	the	the	DET
ftr-469	145	21	lender	lender	NOUN
ftr-469	145	22	,	,	PUNCT
ftr-469	145	23	and	and	CCONJ
ftr-469	145	24	has	have	AUX
ftr-469	145	25	not	not	PART
ftr-469	145	26	been	be	AUX
ftr-469	145	27	deducted	deduct	VERB
ftr-469	145	28	by	by	ADP
ftr-469	145	29	the	the	DET
ftr-469	145	30	lender	lender	NOUN
ftr-469	145	31	on	on	ADP
ftr-469	145	32	the	the	DET
ftr-469	145	33	transfer	transfer	NOUN
ftr-469	145	34	to	to	ADP
ftr-469	145	35	the	the	DET
ftr-469	145	36	borrower	borrower	NOUN
ftr-469	145	37	.	.	PUNCT
ftr-469	146	1	1997	1997	NUM
ftr-469	146	2	]	]	PUNCT
ftr-469	146	3	florida	florida	PROPN
ftr-469	146	4	tax	tax	PROPN
ftr-469	146	5	review	review	NOUN
ftr-469	146	6	assumed	assume	VERB
ftr-469	146	7	to	to	PART
ftr-469	146	8	have	have	AUX
ftr-469	146	9	agreed	agree	VERB
ftr-469	146	10	that	that	SCONJ
ftr-469	146	11	the	the	DET
ftr-469	146	12	interest	interest	NOUN
ftr-469	146	13	-	-	PUNCT
ftr-469	146	14	like	like	ADJ
ftr-469	146	15	increment	increment	NOUN
ftr-469	146	16	should	should	AUX
ftr-469	146	17	be	be	AUX
ftr-469	146	18	accruing	accrue	VERB
ftr-469	146	19	at	at	ADP
ftr-469	146	20	an	an	DET
ftr-469	146	21	after	after	ADP
ftr-469	146	22	-	-	PUNCT
ftr-469	146	23	tax	tax	NOUN
ftr-469	146	24	interest	interest	NOUN
ftr-469	146	25	rate	rate	NOUN
ftr-469	146	26	.	.	PUNCT
ftr-469	147	1	under	under	ADP
ftr-469	147	2	these	these	DET
ftr-469	147	3	assumptions	assumption	NOUN
ftr-469	147	4	,	,	PUNCT
ftr-469	147	5	the	the	DET
ftr-469	147	6	allowance	allowance	NOUN
ftr-469	147	7	of	of	ADP
ftr-469	147	8	deferred	defer	VERB
ftr-469	147	9	deductions	deduction	NOUN
ftr-469	147	10	for	for	ADP
ftr-469	147	11	principal	principal	NOUN
ftr-469	147	12	,	,	PUNCT
ftr-469	147	13	with	with	ADP
ftr-469	147	14	compensation	compensation	NOUN
ftr-469	147	15	to	to	ADP
ftr-469	147	16	the	the	DET
ftr-469	147	17	employer	employer	NOUN
ftr-469	147	18	for	for	ADP
ftr-469	147	19	this	this	DET
ftr-469	147	20	deferral	deferral	NOUN
ftr-469	147	21	,	,	PUNCT
ftr-469	147	22	is	be	AUX
ftr-469	147	23	appropriate	appropriate	ADJ
ftr-469	147	24	.	.	PUNCT
ftr-469	148	1	8	8	NUM
ftr-469	148	2	in	in	ADP
ftr-469	148	3	sum	sum	NOUN
ftr-469	149	1	,	,	PUNCT
ftr-469	149	2	i	i	PRON
ftr-469	149	3	believe	believe	VERB
ftr-469	149	4	that	that	SCONJ
ftr-469	149	5	the	the	DET
ftr-469	149	6	criterion	criterion	NOUN
ftr-469	149	7	professor	professor	NOUN
ftr-469	149	8	halperin	halperin	PROPN
ftr-469	149	9	chooses	choose	VERB
ftr-469	149	10	to	to	PART
ftr-469	149	11	focus	focus	VERB
ftr-469	149	12	on	on	ADP
ftr-469	149	13	,	,	PUNCT
ftr-469	149	14	whether	whether	SCONJ
ftr-469	149	15	the	the	DET
ftr-469	149	16	liabilities	liability	NOUN
ftr-469	149	17	in	in	ADP
ftr-469	149	18	question	question	NOUN
ftr-469	149	19	have	have	AUX
ftr-469	149	20	given	give	VERB
ftr-469	149	21	rise	rise	NOUN
ftr-469	149	22	to	to	ADP
ftr-469	149	23	tax	tax	NOUN
ftr-469	149	24	attributes	attribute	NOUN
ftr-469	149	25	for	for	ADP
ftr-469	149	26	the	the	DET
ftr-469	149	27	seller	seller	NOUN
ftr-469	149	28	/	/	SYM
ftr-469	149	29	obligor	obligor	NOUN
ftr-469	149	30	,	,	PUNCT
ftr-469	149	31	does	do	AUX
ftr-469	149	32	not	not	PART
ftr-469	149	33	provide	provide	VERB
ftr-469	149	34	the	the	DET
ftr-469	149	35	true	true	ADJ
ftr-469	149	36	distinction	distinction	NOUN
ftr-469	149	37	between	between	ADP
ftr-469	149	38	these	these	DET
ftr-469	149	39	two	two	NUM
ftr-469	149	40	types	type	NOUN
ftr-469	149	41	of	of	ADP
ftr-469	149	42	liabilities	liability	NOUN
ftr-469	149	43	.	.	PUNCT
ftr-469	150	1	the	the	DET
ftr-469	150	2	link	link	NOUN
ftr-469	150	3	identified	identify	VERB
ftr-469	150	4	by	by	ADP
ftr-469	150	5	professor	professor	NOUN
ftr-469	150	6	halperin	halperin	NOUN
ftr-469	150	7	between	between	ADP
ftr-469	150	8	the	the	DET
ftr-469	150	9	seller	seller	NOUN
ftr-469	150	10	/	/	SYM
ftr-469	150	11	obligor	obligor	NOUN
ftr-469	150	12	's	's	PART
ftr-469	150	13	tax	tax	NOUN
ftr-469	150	14	attributes	attribute	NOUN
ftr-469	150	15	and	and	CCONJ
ftr-469	150	16	the	the	DET
ftr-469	150	17	deductibility	deductibility	NOUN
ftr-469	150	18	of	of	ADP
ftr-469	150	19	interest	interest	NOUN
ftr-469	150	20	is	be	AUX
ftr-469	150	21	useful	useful	ADJ
ftr-469	150	22	only	only	ADV
ftr-469	150	23	because	because	SCONJ
ftr-469	150	24	,	,	PUNCT
ftr-469	150	25	in	in	ADP
ftr-469	150	26	most	most	ADJ
ftr-469	150	27	situations	situation	NOUN
ftr-469	150	28	,	,	PUNCT
ftr-469	150	29	the	the	DET
ftr-469	150	30	rule	rule	NOUN
ftr-469	150	31	for	for	ADP
ftr-469	150	32	allowing	allow	VERB
ftr-469	150	33	the	the	DET
ftr-469	150	34	seller	seller	NOUN
ftr-469	150	35	/	/	SYM
ftr-469	150	36	obligor	obligor	NOUN
ftr-469	150	37	's	's	PART
ftr-469	150	38	tax	tax	NOUN
ftr-469	150	39	attributes	attribute	NOUN
ftr-469	150	40	to	to	PART
ftr-469	150	41	be	be	AUX
ftr-469	150	42	taken	take	VERB
ftr-469	150	43	into	into	ADP
ftr-469	150	44	account	account	NOUN
ftr-469	150	45	provides	provide	VERB
ftr-469	150	46	a	a	DET
ftr-469	150	47	good	good	ADJ
ftr-469	150	48	substitute	substitute	NOUN
ftr-469	150	49	test	test	NOUN
ftr-469	150	50	for	for	ADP
ftr-469	150	51	determining	determine	VERB
ftr-469	150	52	the	the	DET
ftr-469	150	53	likelihood	likelihood	NOUN
ftr-469	150	54	of	of	ADP
ftr-469	150	55	prior	prior	ADJ
ftr-469	150	56	income	income	NOUN
ftr-469	150	57	inclusion	inclusion	NOUN
ftr-469	150	58	by	by	ADP
ftr-469	150	59	the	the	DET
ftr-469	150	60	effective	effective	ADJ
ftr-469	150	61	lender	lender	NOUN
ftr-469	150	62	.	.	PUNCT
ftr-469	151	1	there	there	PRON
ftr-469	151	2	is	be	VERB
ftr-469	151	3	much	much	ADJ
ftr-469	151	4	in	in	ADP
ftr-469	151	5	the	the	DET
ftr-469	151	6	relevant	relevant	ADJ
ftr-469	151	7	tax	tax	NOUN
ftr-469	151	8	accounting	accounting	NOUN
ftr-469	151	9	rules	rule	NOUN
ftr-469	151	10	that	that	PRON
ftr-469	151	11	conditions	condition	VERB
ftr-469	151	12	the	the	DET
ftr-469	151	13	seller	seller	NOUN
ftr-469	151	14	's	's	PART
ftr-469	151	15	ability	ability	NOUN
ftr-469	151	16	to	to	PART
ftr-469	151	17	take	take	VERB
ftr-469	151	18	a	a	DET
ftr-469	151	19	deduction	deduction	NOUN
ftr-469	151	20	into	into	ADP
ftr-469	151	21	account	account	NOUN
ftr-469	151	22	upon	upon	SCONJ
ftr-469	151	23	the	the	DET
ftr-469	151	24	likelihood	likelihood	NOUN
ftr-469	151	25	that	that	SCONJ
ftr-469	151	26	the	the	DET
ftr-469	151	27	ultimate	ultimate	ADJ
ftr-469	151	28	recipient	recipient	NOUN
ftr-469	151	29	has	have	AUX
ftr-469	151	30	taken	take	VERB
ftr-469	151	31	the	the	DET
ftr-469	151	32	amount	amount	NOUN
ftr-469	151	33	into	into	ADP
ftr-469	151	34	income	income	NOUN
ftr-469	151	35	.	.	PUNCT
ftr-469	152	1	the	the	DET
ftr-469	152	2	fact	fact	NOUN
ftr-469	152	3	that	that	SCONJ
ftr-469	152	4	the	the	DET
ftr-469	152	5	amount	amount	NOUN
ftr-469	152	6	has	have	AUX
ftr-469	152	7	been	be	AUX
ftr-469	152	8	taken	take	VERB
ftr-469	152	9	into	into	ADP
ftr-469	152	10	account	account	NOUN
ftr-469	152	11	by	by	ADP
ftr-469	152	12	the	the	DET
ftr-469	152	13	seller	seller	NOUN
ftr-469	152	14	is	be	AUX
ftr-469	152	15	only	only	ADV
ftr-469	152	16	a	a	DET
ftr-469	152	17	likely	likely	ADJ
ftr-469	152	18	indicator	indicator	NOUN
ftr-469	152	19	of	of	ADP
ftr-469	152	20	the	the	DET
ftr-469	152	21	fact	fact	NOUN
ftr-469	152	22	that	that	SCONJ
ftr-469	152	23	the	the	DET
ftr-469	152	24	ultimate	ultimate	ADJ
ftr-469	152	25	recipient	recipient	NOUN
ftr-469	152	26	has	have	AUX
ftr-469	152	27	taken	take	VERB
ftr-469	152	28	the	the	DET
ftr-469	152	29	amount	amount	NOUN
ftr-469	152	30	into	into	ADP
ftr-469	152	31	income	income	NOUN
ftr-469	152	32	.	.	PUNCT
ftr-469	153	1	both	both	CCONJ
ftr-469	153	2	the	the	DET
ftr-469	153	3	granting	granting	NOUN
ftr-469	153	4	of	of	ADP
ftr-469	153	5	tax	tax	NOUN
ftr-469	153	6	attributes	attribute	NOUN
ftr-469	153	7	to	to	ADP
ftr-469	153	8	the	the	DET
ftr-469	153	9	seller	seller	NOUN
ftr-469	153	10	and	and	CCONJ
ftr-469	153	11	the	the	DET
ftr-469	153	12	allowance	allowance	NOUN
ftr-469	153	13	of	of	ADP
ftr-469	153	14	an	an	DET
ftr-469	153	15	interest	interest	NOUN
ftr-469	153	16	deduction	deduction	NOUN
ftr-469	153	17	are	be	AUX
ftr-469	153	18	conditioned	condition	VERB
ftr-469	153	19	on	on	ADP
ftr-469	153	20	the	the	DET
ftr-469	153	21	likelihood	likelihood	NOUN
ftr-469	153	22	that	that	SCONJ
ftr-469	153	23	the	the	DET
ftr-469	153	24	ultimate	ultimate	ADJ
ftr-469	153	25	recipient	recipient	NOUN
ftr-469	153	26	has	have	AUX
ftr-469	153	27	taken	take	VERB
ftr-469	153	28	the	the	DET
ftr-469	153	29	amount	amount	NOUN
ftr-469	153	30	in	in	ADP
ftr-469	153	31	question	question	NOUN
ftr-469	153	32	into	into	ADP
ftr-469	153	33	income	income	NOUN
ftr-469	153	34	,	,	PUNCT
ftr-469	153	35	and	and	CCONJ
ftr-469	153	36	that	that	SCONJ
ftr-469	153	37	,	,	PUNCT
ftr-469	153	38	therefore	therefore	ADV
ftr-469	153	39	,	,	PUNCT
ftr-469	153	40	no	no	DET
ftr-469	153	41	amount	amount	NOUN
ftr-469	153	42	has	have	AUX
ftr-469	153	43	been	be	AUX
ftr-469	153	44	omitted	omit	VERB
ftr-469	153	45	from	from	ADP
ftr-469	153	46	the	the	DET
ftr-469	153	47	tax	tax	NOUN
ftr-469	153	48	base	base	NOUN
ftr-469	153	49	.	.	PUNCT
ftr-469	154	1	surrogate	surrogate	ADJ
ftr-469	154	2	taxation	taxation	NOUN
ftr-469	154	3	is	be	AUX
ftr-469	154	4	only	only	ADV
ftr-469	154	5	necessary	necessary	ADJ
ftr-469	154	6	when	when	SCONJ
ftr-469	154	7	values	value	NOUN
ftr-469	154	8	that	that	PRON
ftr-469	154	9	should	should	AUX
ftr-469	154	10	have	have	AUX
ftr-469	154	11	been	be	AUX
ftr-469	154	12	included	include	VERB
ftr-469	154	13	in	in	ADP
ftr-469	154	14	the	the	DET
ftr-469	154	15	tax	tax	NOUN
ftr-469	154	16	base	base	NOUN
ftr-469	154	17	will	will	AUX
ftr-469	154	18	remain	remain	AUX
ftr-469	154	19	excluded	exclude	VERB
ftr-469	154	20	or	or	CCONJ
ftr-469	154	21	their	their	PRON
ftr-469	154	22	inclusion	inclusion	NOUN
ftr-469	154	23	is	be	AUX
ftr-469	154	24	deferred	defer	VERB
ftr-469	154	25	.	.	PUNCT
ftr-469	155	1	deferred	defer	VERB
ftr-469	155	2	payment	payment	NOUN
ftr-469	155	3	for	for	ADP
ftr-469	155	4	values	value	NOUN
ftr-469	155	5	previously	previously	ADV
ftr-469	155	6	created	create	VERB
ftr-469	155	7	by	by	ADP
ftr-469	155	8	an	an	DET
ftr-469	155	9	employee	employee	NOUN
ftr-469	155	10	,	,	PUNCT
ftr-469	155	11	in	in	ADP
ftr-469	155	12	effect	effect	NOUN
ftr-469	155	13	,	,	PUNCT
ftr-469	155	14	leaves	leave	VERB
ftr-469	155	15	those	those	DET
ftr-469	155	16	values	value	NOUN
ftr-469	155	17	out	out	ADP
ftr-469	155	18	of	of	ADP
ftr-469	155	19	the	the	DET
ftr-469	155	20	overall	overall	ADJ
ftr-469	155	21	tax	tax	NOUN
ftr-469	155	22	base	base	NOUN
ftr-469	155	23	during	during	ADP
ftr-469	155	24	the	the	DET
ftr-469	155	25	period	period	NOUN
ftr-469	155	26	of	of	ADP
ftr-469	155	27	the	the	DET
ftr-469	155	28	deferral	deferral	NOUN
ftr-469	155	29	.	.	PUNCT
ftr-469	156	1	professor	professor	NOUN
ftr-469	156	2	halperin	halperin	NOUN
ftr-469	156	3	's	's	PART
ftr-469	156	4	surrogate	surrogate	ADJ
ftr-469	156	5	taxation	taxation	NOUN
ftr-469	156	6	compensates	compensate	NOUN
ftr-469	156	7	for	for	ADP
ftr-469	156	8	this	this	DET
ftr-469	156	9	omission	omission	NOUN
ftr-469	156	10	from	from	ADP
ftr-469	156	11	the	the	DET
ftr-469	156	12	tax	tax	NOUN
ftr-469	156	13	base	base	NOUN
ftr-469	156	14	(	(	PUNCT
ftr-469	156	15	and	and	CCONJ
ftr-469	156	16	the	the	DET
ftr-469	156	17	fact	fact	NOUN
ftr-469	156	18	that	that	SCONJ
ftr-469	156	19	the	the	DET
ftr-469	156	20	taxpayers	taxpayer	NOUN
ftr-469	156	21	can	can	AUX
ftr-469	156	22	earn	earn	VERB
ftr-469	156	23	interest	interest	NOUN
ftr-469	156	24	on	on	ADP
ftr-469	156	25	what	what	PRON
ftr-469	156	26	would	would	AUX
ftr-469	156	27	have	have	AUX
ftr-469	156	28	been	be	AUX
ftr-469	156	29	paid	pay	VERB
ftr-469	156	30	in	in	ADP
ftr-469	156	31	taxes	taxis	NOUN
ftr-469	156	32	)	)	PUNCT
ftr-469	156	33	.	.	PUNCT
ftr-469	157	1	in	in	ADP
ftr-469	157	2	professor	professor	PROPN
ftr-469	157	3	halperin	halperin	NOUN
ftr-469	157	4	's	's	PART
ftr-469	157	5	compensation	compensation	NOUN
ftr-469	157	6	example	example	NOUN
ftr-469	157	7	,	,	PUNCT
ftr-469	157	8	the	the	DET
ftr-469	157	9	$	$	SYM
ftr-469	157	10	100	100	NUM
ftr-469	157	11	of	of	ADP
ftr-469	157	12	compensation	compensation	NOUN
ftr-469	157	13	will	will	AUX
ftr-469	157	14	be	be	AUX
ftr-469	157	15	omitted	omit	VERB
ftr-469	157	16	from	from	ADP
ftr-469	157	17	the	the	DET
ftr-469	157	18	tax	tax	NOUN
ftr-469	157	19	base	base	NOUN
ftr-469	157	20	from	from	ADP
ftr-469	157	21	the	the	DET
ftr-469	157	22	time	time	NOUN
ftr-469	157	23	that	that	PRON
ftr-469	157	24	it	it	PRON
ftr-469	157	25	was	be	AUX
ftr-469	157	26	owed	owe	VERB
ftr-469	157	27	to	to	ADP
ftr-469	157	28	the	the	DET
ftr-469	157	29	employee	employee	NOUN
ftr-469	157	30	until	until	ADP
ftr-469	157	31	the	the	DET
ftr-469	157	32	time	time	NOUN
ftr-469	157	33	that	that	PRON
ftr-469	157	34	it	it	PRON
ftr-469	157	35	is	be	AUX
ftr-469	157	36	paid	pay	VERB
ftr-469	157	37	.	.	PUNCT
ftr-469	158	1	the	the	DET
ftr-469	158	2	employer	employer	NOUN
ftr-469	158	3	,	,	PUNCT
ftr-469	158	4	therefore	therefore	ADV
ftr-469	158	5	,	,	PUNCT
ftr-469	158	6	can	can	AUX
ftr-469	158	7	earn	earn	VERB
ftr-469	158	8	the	the	DET
ftr-469	158	9	interest	interest	NOUN
ftr-469	158	10	on	on	ADP
ftr-469	158	11	what	what	PRON
ftr-469	158	12	could	could	AUX
ftr-469	158	13	be	be	AUX
ftr-469	158	14	viewed	view	VERB
ftr-469	158	15	as	as	ADP
ftr-469	158	16	the	the	DET
ftr-469	158	17	government	government	NOUN
ftr-469	158	18	's	's	PART
ftr-469	158	19	share	share	NOUN
ftr-469	158	20	of	of	ADP
ftr-469	158	21	that	that	DET
ftr-469	158	22	$	$	SYM
ftr-469	158	23	100	100	NUM
ftr-469	158	24	,	,	PUNCT
ftr-469	158	25	or	or	CCONJ
ftr-469	158	26	$	$	SYM
ftr-469	158	27	40	40	NUM
ftr-469	158	28	(	(	PUNCT
ftr-469	158	29	assuming	assume	VERB
ftr-469	158	30	a	a	DET
ftr-469	158	31	40	40	NUM
ftr-469	158	32	%	%	NOUN
ftr-469	158	33	tax	tax	NOUN
ftr-469	158	34	rate	rate	NOUN
ftr-469	158	35	.	.	PUNCT
ftr-469	158	36	)	)	PUNCT
ftr-469	159	1	the	the	DET
ftr-469	159	2	government	government	NOUN
ftr-469	159	3	can	can	AUX
ftr-469	159	4	reclaim	reclaim	VERB
ftr-469	159	5	this	this	DET
ftr-469	159	6	lost	lost	ADJ
ftr-469	159	7	interest	interest	NOUN
ftr-469	159	8	by	by	ADP
ftr-469	159	9	,	,	PUNCT
ftr-469	159	10	in	in	ADP
ftr-469	159	11	effect	effect	NOUN
ftr-469	159	12	,	,	PUNCT
ftr-469	159	13	taxing	tax	VERB
ftr-469	159	14	the	the	DET
ftr-469	159	15	earnings	earning	NOUN
ftr-469	159	16	of	of	ADP
ftr-469	159	17	the	the	DET
ftr-469	159	18	$	$	SYM
ftr-469	159	19	100	100	NUM
ftr-469	159	20	twice	twice	ADV
ftr-469	159	21	,	,	PUNCT
ftr-469	159	22	once	once	ADV
ftr-469	159	23	as	as	SCONJ
ftr-469	159	24	it	it	PRON
ftr-469	159	25	accrues	accrue	VERB
ftr-469	159	26	in	in	ADP
ftr-469	159	27	the	the	DET
ftr-469	159	28	employer	employer	NOUN
ftr-469	159	29	's	's	PART
ftr-469	159	30	hands	hand	NOUN
ftr-469	159	31	,	,	PUNCT
ftr-469	159	32	and	and	CCONJ
ftr-469	159	33	again	again	ADV
ftr-469	159	34	on	on	ADP
ftr-469	159	35	payment	payment	NOUN
ftr-469	159	36	to	to	ADP
ftr-469	159	37	the	the	DET
ftr-469	159	38	employee	employee	NOUN
ftr-469	159	39	.	.	PUNCT
ftr-469	160	1	thus	thus	ADV
ftr-469	160	2	,	,	PUNCT
ftr-469	160	3	the	the	DET
ftr-469	160	4	$	$	SYM
ftr-469	160	5	10	10	NUM
ftr-469	160	6	earnings	earning	NOUN
ftr-469	160	7	taxed	tax	VERB
ftr-469	160	8	once	once	ADV
ftr-469	160	9	at	at	ADP
ftr-469	160	10	40	40	NUM
ftr-469	160	11	%	%	NOUN
ftr-469	160	12	leaves	leave	VERB
ftr-469	160	13	18	18	NUM
ftr-469	160	14	.	.	PUNCT
ftr-469	161	1	halperin	halperin	PROPN
ftr-469	161	2	,	,	PUNCT
ftr-469	161	3	assumption	assumption	NOUN
ftr-469	161	4	,	,	PUNCT
ftr-469	161	5	supra	supra	PROPN
ftr-469	161	6	note	note	NOUN
ftr-469	161	7	1	1	NUM
ftr-469	161	8	,	,	PUNCT
ftr-469	161	9	at	at	ADP
ftr-469	161	10	679	679	NUM
ftr-469	161	11	;	;	PUNCT
ftr-469	161	12	halperin	halperin	NOUN
ftr-469	161	13	,	,	PUNCT
ftr-469	161	14	disguise	disguise	ADJ
ftr-469	161	15	,	,	PUNCT
ftr-469	161	16	supra	supra	PROPN
ftr-469	161	17	note	note	PROPN
ftr-469	161	18	6	6	NUM
ftr-469	161	19	,	,	PUNCT
ftr-469	161	20	at	at	ADP
ftr-469	161	21	519	519	NUM
ftr-469	161	22	-	-	SYM
ftr-469	161	23	24	24	NUM
ftr-469	161	24	.	.	PUNCT
ftr-469	162	1	professor	professor	NOUN
ftr-469	162	2	halperin	halperin	NOUN
ftr-469	162	3	's	's	PART
ftr-469	162	4	preference	preference	NOUN
ftr-469	162	5	for	for	ADP
ftr-469	162	6	characterizing	characterize	VERB
ftr-469	162	7	the	the	DET
ftr-469	162	8	deduction	deduction	NOUN
ftr-469	162	9	as	as	ADP
ftr-469	162	10	a	a	DET
ftr-469	162	11	grossed	gross	VERB
ftr-469	162	12	-	-	PUNCT
ftr-469	162	13	up	up	ADP
ftr-469	162	14	deduction	deduction	NOUN
ftr-469	162	15	for	for	ADP
ftr-469	162	16	principal	principal	NOUN
ftr-469	162	17	with	with	ADP
ftr-469	162	18	no	no	DET
ftr-469	162	19	deduction	deduction	NOUN
ftr-469	162	20	for	for	ADP
ftr-469	162	21	interest	interest	NOUN
ftr-469	162	22	allows	allow	VERB
ftr-469	162	23	one	one	PRON
ftr-469	162	24	to	to	PART
ftr-469	162	25	understand	understand	VERB
ftr-469	162	26	his	his	PRON
ftr-469	162	27	underlying	underlie	VERB
ftr-469	162	28	analysis	analysis	NOUN
ftr-469	162	29	more	more	ADV
ftr-469	162	30	clearly	clearly	ADV
ftr-469	162	31	.	.	PUNCT
ftr-469	163	1	unless	unless	SCONJ
ftr-469	163	2	there	there	PRON
ftr-469	163	3	is	be	VERB
ftr-469	163	4	a	a	DET
ftr-469	163	5	difference	difference	NOUN
ftr-469	163	6	between	between	ADP
ftr-469	163	7	the	the	DET
ftr-469	163	8	interest	interest	NOUN
ftr-469	163	9	rate	rate	NOUN
ftr-469	163	10	that	that	PRON
ftr-469	163	11	is	be	AUX
ftr-469	163	12	appropriate	appropriate	ADJ
ftr-469	163	13	when	when	SCONJ
ftr-469	163	14	compensating	compensate	VERB
ftr-469	163	15	the	the	DET
ftr-469	163	16	payor	payor	NOUN
ftr-469	163	17	for	for	ADP
ftr-469	163	18	the	the	DET
ftr-469	163	19	delay	delay	NOUN
ftr-469	163	20	in	in	ADP
ftr-469	163	21	the	the	DET
ftr-469	163	22	deduction	deduction	NOUN
ftr-469	163	23	and	and	CCONJ
ftr-469	163	24	the	the	DET
ftr-469	163	25	interest	interest	NOUN
ftr-469	163	26	rate	rate	NOUN
ftr-469	163	27	that	that	PRON
ftr-469	163	28	is	be	AUX
ftr-469	163	29	appropriate	appropriate	ADJ
ftr-469	163	30	when	when	SCONJ
ftr-469	163	31	calculating	calculate	VERB
ftr-469	163	32	the	the	DET
ftr-469	163	33	interest	interest	NOUN
ftr-469	163	34	rate	rate	NOUN
ftr-469	163	35	charged	charge	VERB
ftr-469	163	36	by	by	ADP
ftr-469	163	37	the	the	DET
ftr-469	163	38	payee	payee	NOUN
ftr-469	163	39	,	,	PUNCT
ftr-469	163	40	the	the	DET
ftr-469	163	41	results	result	NOUN
ftr-469	163	42	are	be	AUX
ftr-469	163	43	the	the	DET
ftr-469	163	44	same	same	ADJ
ftr-469	163	45	no	no	ADV
ftr-469	163	46	matter	matter	ADV
ftr-469	163	47	how	how	SCONJ
ftr-469	163	48	the	the	DET
ftr-469	163	49	deduction	deduction	NOUN
ftr-469	163	50	is	be	AUX
ftr-469	163	51	characterized	characterize	VERB
ftr-469	163	52	.	.	PUNCT
ftr-469	164	1	[	[	X
ftr-469	164	2	vol	vol	NOUN
ftr-469	164	3	.	.	PUNCT
ftr-469	165	1	3:10	3:10	NUM
ftr-469	165	2	accowting	accowting	NOUN
ftr-469	165	3	for	for	ADP
ftr-469	165	4	the	the	DET
ftr-469	165	5	assumption	assumption	NOUN
ftr-469	165	6	of	of	ADP
ftr-469	165	7	contingent	contingent	ADJ
ftr-469	165	8	liabilities	liability	NOUN
ftr-469	165	9	$	$	SYM
ftr-469	165	10	6	6	NUM
ftr-469	165	11	,	,	PUNCT
ftr-469	165	12	and	and	CCONJ
ftr-469	165	13	taxed	tax	VERB
ftr-469	165	14	again	again	ADV
ftr-469	165	15	leave	leave	VERB
ftr-469	165	16	$	$	SYM
ftr-469	165	17	3.60	3.60	NUM
ftr-469	165	18	.	.	PUNCT
ftr-469	166	1	this	this	DET
ftr-469	166	2	$	$	SYM
ftr-469	166	3	3.60	3.60	NUM
ftr-469	166	4	,	,	PUNCT
ftr-469	166	5	combined	combine	VERB
ftr-469	166	6	with	with	ADP
ftr-469	166	7	the	the	DET
ftr-469	166	8	after	after	ADP
ftr-469	166	9	-	-	PUNCT
ftr-469	166	10	tax	tax	NOUN
ftr-469	166	11	amount	amount	NOUN
ftr-469	166	12	available	available	ADJ
ftr-469	166	13	to	to	ADP
ftr-469	166	14	the	the	DET
ftr-469	166	15	employee	employee	NOUN
ftr-469	166	16	after	after	ADP
ftr-469	166	17	payment	payment	NOUN
ftr-469	166	18	,	,	PUNCT
ftr-469	166	19	leaves	leave	VERB
ftr-469	166	20	the	the	DET
ftr-469	166	21	employee	employee	NOUN
ftr-469	166	22	with	with	ADP
ftr-469	166	23	$	$	SYM
ftr-469	166	24	63.60	63.60	NUM
ftr-469	166	25	,	,	PUNCT
ftr-469	166	26	the	the	DET
ftr-469	166	27	same	same	ADJ
ftr-469	166	28	amount	amount	NOUN
ftr-469	166	29	she	she	PRON
ftr-469	166	30	would	would	AUX
ftr-469	166	31	have	have	AUX
ftr-469	166	32	had	have	VERB
ftr-469	166	33	available	available	ADJ
ftr-469	166	34	had	have	VERB
ftr-469	166	35	the	the	DET
ftr-469	166	36	compensation	compensation	NOUN
ftr-469	166	37	payment	payment	NOUN
ftr-469	166	38	not	not	PART
ftr-469	166	39	been	be	AUX
ftr-469	166	40	deferred	defer	VERB
ftr-469	166	41	.	.	PUNCT
ftr-469	167	1	9	9	NUM
ftr-469	167	2	in	in	ADP
ftr-469	167	3	sum	sum	NOUN
ftr-469	167	4	,	,	PUNCT
ftr-469	167	5	the	the	DET
ftr-469	167	6	real	real	ADJ
ftr-469	167	7	distinction	distinction	NOUN
ftr-469	167	8	between	between	ADP
ftr-469	167	9	the	the	DET
ftr-469	167	10	bank	bank	NOUN
ftr-469	167	11	loan	loan	NOUN
ftr-469	167	12	and	and	CCONJ
ftr-469	167	13	the	the	DET
ftr-469	167	14	deferred	defer	VERB
ftr-469	167	15	compensation	compensation	NOUN
ftr-469	167	16	cases	case	NOUN
ftr-469	167	17	is	be	AUX
ftr-469	167	18	not	not	PART
ftr-469	167	19	whether	whether	SCONJ
ftr-469	167	20	the	the	DET
ftr-469	167	21	seller	seller	NOUN
ftr-469	167	22	/	/	SYM
ftr-469	167	23	obligor	obligor	NOUN
ftr-469	167	24	has	have	AUX
ftr-469	167	25	been	be	AUX
ftr-469	167	26	allowed	allow	VERB
ftr-469	167	27	to	to	PART
ftr-469	167	28	take	take	VERB
ftr-469	167	29	the	the	DET
ftr-469	167	30	liability	liability	NOUN
ftr-469	167	31	into	into	ADP
ftr-469	167	32	account	account	NOUN
ftr-469	167	33	,	,	PUNCT
ftr-469	167	34	but	but	CCONJ
ftr-469	167	35	the	the	DET
ftr-469	167	36	prior	prior	ADJ
ftr-469	167	37	fact	fact	NOUN
ftr-469	167	38	that	that	SCONJ
ftr-469	167	39	the	the	DET
ftr-469	167	40	typical	typical	ADJ
ftr-469	167	41	bank	bank	NOUN
ftr-469	167	42	lender	lender	NOUN
ftr-469	167	43	will	will	AUX
ftr-469	167	44	have	have	AUX
ftr-469	167	45	lent	lend	VERB
ftr-469	167	46	after	after	ADP
ftr-469	167	47	-	-	PUNCT
ftr-469	167	48	tax	tax	NOUN
ftr-469	167	49	funds	fund	NOUN
ftr-469	167	50	,	,	PUNCT
ftr-469	167	51	while	while	SCONJ
ftr-469	167	52	the	the	DET
ftr-469	167	53	typical	typical	ADJ
ftr-469	167	54	employee	employee	NOUN
ftr-469	167	55	will	will	AUX
ftr-469	167	56	be	be	AUX
ftr-469	167	57	deferring	defer	VERB
ftr-469	167	58	tax	tax	NOUN
ftr-469	167	59	on	on	ADP
ftr-469	167	60	the	the	DET
ftr-469	167	61	deferred	defer	VERB
ftr-469	167	62	payment	payment	NOUN
ftr-469	167	63	.	.	PUNCT
ftr-469	168	1	in	in	ADP
ftr-469	168	2	the	the	DET
ftr-469	168	3	case	case	NOUN
ftr-469	168	4	of	of	ADP
ftr-469	168	5	the	the	DET
ftr-469	168	6	bank	bank	NOUN
ftr-469	168	7	loan	loan	NOUN
ftr-469	168	8	,	,	PUNCT
ftr-469	168	9	there	there	PRON
ftr-469	168	10	is	be	VERB
ftr-469	168	11	no	no	DET
ftr-469	168	12	reason	reason	NOUN
ftr-469	168	13	not	not	PART
ftr-469	168	14	to	to	PART
ftr-469	168	15	allow	allow	VERB
ftr-469	168	16	the	the	DET
ftr-469	168	17	liability	liability	NOUN
ftr-469	168	18	to	to	PART
ftr-469	168	19	be	be	AUX
ftr-469	168	20	taken	take	VERB
ftr-469	168	21	into	into	ADP
ftr-469	168	22	account	account	NOUN
ftr-469	168	23	immediately	immediately	ADV
ftr-469	168	24	and	and	CCONJ
ftr-469	168	25	allow	allow	VERB
ftr-469	168	26	a	a	DET
ftr-469	168	27	deduction	deduction	NOUN
ftr-469	168	28	for	for	ADP
ftr-469	168	29	interest	interest	NOUN
ftr-469	168	30	.	.	PUNCT
ftr-469	169	1	in	in	ADP
ftr-469	169	2	the	the	DET
ftr-469	169	3	case	case	NOUN
ftr-469	169	4	of	of	ADP
ftr-469	169	5	the	the	DET
ftr-469	169	6	deferred	defer	VERB
ftr-469	169	7	compensation	compensation	NOUN
ftr-469	169	8	,	,	PUNCT
ftr-469	169	9	the	the	DET
ftr-469	169	10	seller	seller	NOUN
ftr-469	169	11	's	's	PART
ftr-469	169	12	treatment	treatment	NOUN
ftr-469	169	13	must	must	AUX
ftr-469	169	14	reflect	reflect	VERB
ftr-469	169	15	the	the	DET
ftr-469	169	16	fact	fact	NOUN
ftr-469	169	17	that	that	SCONJ
ftr-469	169	18	the	the	DET
ftr-469	169	19	employee	employee	NOUN
ftr-469	169	20	has	have	AUX
ftr-469	169	21	not	not	PART
ftr-469	169	22	taken	take	VERB
ftr-469	169	23	the	the	DET
ftr-469	169	24	payment	payment	NOUN
ftr-469	169	25	into	into	ADP
ftr-469	169	26	income	income	NOUN
ftr-469	169	27	.	.	PUNCT
ftr-469	170	1	iv	iv	X
ftr-469	170	2	.	.	PUNCT
ftr-469	171	1	the	the	DET
ftr-469	171	2	premises	premise	NOUN
ftr-469	171	3	underlying	underlie	VERB
ftr-469	171	4	surrogate	surrogate	ADJ
ftr-469	171	5	taxation	taxation	NOUN
ftr-469	171	6	as	as	ADP
ftr-469	171	7	the	the	DET
ftr-469	171	8	prior	prior	ADJ
ftr-469	171	9	analysis	analysis	NOUN
ftr-469	171	10	reveals	reveal	NOUN
ftr-469	171	11	,	,	PUNCT
ftr-469	171	12	the	the	DET
ftr-469	171	13	starting	starting	NOUN
ftr-469	171	14	point	point	NOUN
ftr-469	171	15	for	for	ADP
ftr-469	171	16	professor	professor	NOUN
ftr-469	171	17	halperin	halperin	NOUN
ftr-469	171	18	's	's	PART
ftr-469	171	19	analysis	analysis	NOUN
ftr-469	171	20	is	be	AUX
ftr-469	171	21	the	the	DET
ftr-469	171	22	need	need	NOUN
ftr-469	171	23	to	to	PART
ftr-469	171	24	protect	protect	VERB
ftr-469	171	25	the	the	DET
ftr-469	171	26	tax	tax	NOUN
ftr-469	171	27	base	base	NOUN
ftr-469	171	28	from	from	ADP
ftr-469	171	29	inappropriate	inappropriate	ADJ
ftr-469	171	30	omissions	omission	NOUN
ftr-469	171	31	that	that	PRON
ftr-469	171	32	can	can	AUX
ftr-469	171	33	result	result	VERB
ftr-469	171	34	from	from	ADP
ftr-469	171	35	discrepancies	discrepancy	NOUN
ftr-469	171	36	in	in	ADP
ftr-469	171	37	the	the	DET
ftr-469	171	38	timing	timing	NOUN
ftr-469	171	39	of	of	ADP
ftr-469	171	40	deductions	deduction	NOUN
ftr-469	171	41	by	by	ADP
ftr-469	171	42	payors	payor	NOUN
ftr-469	171	43	and	and	CCONJ
ftr-469	171	44	inclusion	inclusion	NOUN
ftr-469	171	45	by	by	ADP
ftr-469	171	46	payees	payee	NOUN
ftr-469	171	47	.	.	PUNCT
ftr-469	172	1	the	the	DET
ftr-469	172	2	importance	importance	NOUN
ftr-469	172	3	of	of	ADP
ftr-469	172	4	these	these	DET
ftr-469	172	5	insights	insight	NOUN
ftr-469	172	6	(	(	PUNCT
ftr-469	172	7	and	and	CCONJ
ftr-469	172	8	professor	professor	PROPN
ftr-469	172	9	halperin	halperin	NOUN
ftr-469	172	10	's	's	PART
ftr-469	172	11	contributions	contribution	NOUN
ftr-469	172	12	to	to	ADP
ftr-469	172	13	their	their	PRON
ftr-469	172	14	acceptance	acceptance	NOUN
ftr-469	172	15	and	and	CCONJ
ftr-469	172	16	implementation	implementation	NOUN
ftr-469	172	17	throughout	throughout	ADP
ftr-469	172	18	the	the	DET
ftr-469	172	19	code	code	NOUN
ftr-469	172	20	)	)	PUNCT
ftr-469	172	21	can	can	AUX
ftr-469	172	22	not	not	PART
ftr-469	172	23	be	be	AUX
ftr-469	172	24	overstated	overstate	VERB
ftr-469	172	25	.	.	PUNCT
ftr-469	173	1	nevertheless	nevertheless	ADV
ftr-469	173	2	,	,	PUNCT
ftr-469	173	3	it	it	PRON
ftr-469	173	4	is	be	AUX
ftr-469	173	5	useful	useful	ADJ
ftr-469	173	6	to	to	PART
ftr-469	173	7	consider	consider	VERB
ftr-469	173	8	the	the	DET
ftr-469	173	9	premises	premise	NOUN
ftr-469	173	10	on	on	ADP
ftr-469	173	11	which	which	PRON
ftr-469	173	12	the	the	DET
ftr-469	173	13	approach	approach	NOUN
ftr-469	173	14	relies	rely	VERB
ftr-469	173	15	,	,	PUNCT
ftr-469	173	16	and	and	CCONJ
ftr-469	173	17	to	to	PART
ftr-469	173	18	consider	consider	VERB
ftr-469	173	19	the	the	DET
ftr-469	173	20	circumstances	circumstance	NOUN
ftr-469	173	21	under	under	ADP
ftr-469	173	22	which	which	PRON
ftr-469	173	23	it	it	PRON
ftr-469	173	24	is	be	AUX
ftr-469	173	25	appropriate	appropriate	ADJ
ftr-469	173	26	to	to	PART
ftr-469	173	27	extend	extend	VERB
ftr-469	173	28	principles	principle	NOUN
ftr-469	173	29	of	of	ADP
ftr-469	173	30	surrogate	surrogate	ADJ
ftr-469	173	31	taxation	taxation	NOUN
ftr-469	173	32	beyond	beyond	ADP
ftr-469	173	33	professor	professor	NOUN
ftr-469	173	34	halperin	halperin	NOUN
ftr-469	173	35	's	's	PART
ftr-469	173	36	deferred	defer	VERB
ftr-469	173	37	compensation	compensation	NOUN
ftr-469	173	38	examples	example	NOUN
ftr-469	173	39	.	.	PUNCT
ftr-469	174	1	the	the	DET
ftr-469	174	2	first	first	ADJ
ftr-469	174	3	premise	premise	NOUN
ftr-469	174	4	is	be	AUX
ftr-469	174	5	that	that	SCONJ
ftr-469	174	6	there	there	PRON
ftr-469	174	7	is	be	VERB
ftr-469	174	8	one	one	NUM
ftr-469	174	9	ascertainable	ascertainable	ADJ
ftr-469	174	10	point	point	NOUN
ftr-469	174	11	in	in	ADP
ftr-469	174	12	time	time	NOUN
ftr-469	174	13	at	at	ADP
ftr-469	174	14	which	which	PRON
ftr-469	174	15	to	to	PART
ftr-469	174	16	take	take	VERB
ftr-469	174	17	into	into	ADP
ftr-469	174	18	account	account	NOUN
ftr-469	174	19	any	any	DET
ftr-469	174	20	value	value	NOUN
ftr-469	174	21	includible	includible	NOUN
ftr-469	174	22	in	in	ADP
ftr-469	174	23	the	the	DET
ftr-469	174	24	income	income	NOUN
ftr-469	174	25	tax	tax	NOUN
ftr-469	174	26	base	base	NOUN
ftr-469	174	27	and	and	CCONJ
ftr-469	174	28	that	that	SCONJ
ftr-469	174	29	,	,	PUNCT
ftr-469	174	30	starting	start	VERB
ftr-469	174	31	with	with	ADP
ftr-469	174	32	this	this	DET
ftr-469	174	33	point	point	NOUN
ftr-469	174	34	in	in	ADP
ftr-469	174	35	time	time	NOUN
ftr-469	174	36	,	,	PUNCT
ftr-469	174	37	it	it	PRON
ftr-469	174	38	can	can	AUX
ftr-469	174	39	be	be	AUX
ftr-469	174	40	assumed	assume	VERB
ftr-469	174	41	the	the	DET
ftr-469	174	42	value	value	NOUN
ftr-469	174	43	could	could	AUX
ftr-469	174	44	have	have	AUX
ftr-469	174	45	generated	generate	VERB
ftr-469	174	46	an	an	DET
ftr-469	174	47	additional	additional	ADJ
ftr-469	174	48	interest	interest	NOUN
ftr-469	174	49	-	-	PUNCT
ftr-469	174	50	like	like	ADJ
ftr-469	174	51	return	return	NOUN
ftr-469	174	52	that	that	SCONJ
ftr-469	174	53	the	the	DET
ftr-469	174	54	payee	payee	NOUN
ftr-469	174	55	is	be	AUX
ftr-469	174	56	in	in	ADP
ftr-469	174	57	fact	fact	NOUN
ftr-469	174	58	claiming	claim	VERB
ftr-469	174	59	.	.	PUNCT
ftr-469	175	1	the	the	DET
ftr-469	175	2	second	second	ADJ
ftr-469	175	3	is	be	AUX
ftr-469	175	4	that	that	SCONJ
ftr-469	175	5	all	all	DET
ftr-469	175	6	values	value	NOUN
ftr-469	175	7	,	,	PUNCT
ftr-469	175	8	once	once	ADV
ftr-469	175	9	created	create	VERB
ftr-469	175	10	,	,	PUNCT
ftr-469	175	11	remain	remain	VERB
ftr-469	175	12	in	in	ADP
ftr-469	175	13	the	the	DET
ftr-469	175	14	system	system	NOUN
ftr-469	175	15	,	,	PUNCT
ftr-469	175	16	either	either	CCONJ
ftr-469	175	17	in	in	ADP
ftr-469	175	18	their	their	PRON
ftr-469	175	19	original	original	ADJ
ftr-469	175	20	form	form	NOUN
ftr-469	175	21	or	or	CCONJ
ftr-469	175	22	as	as	ADP
ftr-469	175	23	inputs	input	NOUN
ftr-469	175	24	to	to	ADP
ftr-469	175	25	the	the	DET
ftr-469	175	26	production	production	NOUN
ftr-469	175	27	of	of	ADP
ftr-469	175	28	some	some	DET
ftr-469	175	29	other	other	ADJ
ftr-469	175	30	value	value	NOUN
ftr-469	175	31	,	,	PUNCT
ftr-469	175	32	and	and	CCONJ
ftr-469	175	33	that	that	SCONJ
ftr-469	175	34	they	they	PRON
ftr-469	175	35	remain	remain	VERB
ftr-469	175	36	available	available	ADJ
ftr-469	175	37	as	as	ADP
ftr-469	175	38	a	a	DET
ftr-469	175	39	source	source	NOUN
ftr-469	175	40	of	of	ADP
ftr-469	175	41	an	an	DET
ftr-469	175	42	additional	additional	ADJ
ftr-469	175	43	interest	interest	NOUN
ftr-469	175	44	-	-	PUNCT
ftr-469	175	45	like	like	ADJ
ftr-469	175	46	return	return	NOUN
ftr-469	175	47	.	.	PUNCT
ftr-469	176	1	both	both	PRON
ftr-469	176	2	of	of	ADP
ftr-469	176	3	these	these	DET
ftr-469	176	4	premises	premise	NOUN
ftr-469	176	5	are	be	AUX
ftr-469	176	6	true	true	ADJ
ftr-469	176	7	frequently	frequently	ADV
ftr-469	176	8	enough	enough	ADJ
ftr-469	176	9	that	that	SCONJ
ftr-469	176	10	they	they	PRON
ftr-469	176	11	appropriately	appropriately	ADV
ftr-469	176	12	constitute	constitute	VERB
ftr-469	176	13	a	a	DET
ftr-469	176	14	starting	starting	NOUN
ftr-469	176	15	point	point	NOUN
ftr-469	176	16	for	for	ADP
ftr-469	176	17	discussions	discussion	NOUN
ftr-469	176	18	of	of	ADP
ftr-469	176	19	timing	timing	NOUN
ftr-469	176	20	in	in	ADP
ftr-469	176	21	tax	tax	NOUN
ftr-469	176	22	accounting	accounting	NOUN
ftr-469	176	23	;	;	PUNCT
ftr-469	176	24	neither	neither	CCONJ
ftr-469	176	25	are	be	AUX
ftr-469	176	26	so	so	ADV
ftr-469	176	27	universally	universally	ADV
ftr-469	176	28	true	true	ADJ
ftr-469	176	29	that	that	SCONJ
ftr-469	176	30	the	the	DET
ftr-469	176	31	possibility	possibility	NOUN
ftr-469	176	32	of	of	ADP
ftr-469	176	33	their	their	PRON
ftr-469	176	34	nonapplicability	nonapplicability	NOUN
ftr-469	176	35	should	should	AUX
ftr-469	176	36	be	be	AUX
ftr-469	176	37	totally	totally	ADV
ftr-469	176	38	ignored	ignore	VERB
ftr-469	176	39	.	.	PUNCT
ftr-469	177	1	19	19	NUM
ftr-469	177	2	.	.	PUNCT
ftr-469	178	1	if	if	SCONJ
ftr-469	178	2	the	the	DET
ftr-469	178	3	deferral	deferral	NOUN
ftr-469	178	4	were	be	AUX
ftr-469	178	5	for	for	ADP
ftr-469	178	6	two	two	NUM
ftr-469	178	7	years	year	NOUN
ftr-469	178	8	,	,	PUNCT
ftr-469	178	9	the	the	DET
ftr-469	178	10	amount	amount	NOUN
ftr-469	178	11	left	leave	VERB
ftr-469	178	12	for	for	ADP
ftr-469	178	13	the	the	DET
ftr-469	178	14	employee	employee	NOUN
ftr-469	178	15	after	after	ADP
ftr-469	178	16	current	current	ADJ
ftr-469	178	17	payment	payment	NOUN
ftr-469	178	18	and	and	CCONJ
ftr-469	178	19	taxation	taxation	NOUN
ftr-469	178	20	would	would	AUX
ftr-469	178	21	have	have	AUX
ftr-469	178	22	been	be	AUX
ftr-469	178	23	$	$	SYM
ftr-469	178	24	67.42	67.42	NUM
ftr-469	178	25	(	(	PUNCT
ftr-469	178	26	s63.60	s63.60	PROPN
ftr-469	178	27	+	+	CCONJ
ftr-469	178	28	(	(	PUNCT
ftr-469	178	29	s6.36	s6.36	PROPN
ftr-469	178	30	s2.54	s2.54	PROPN
ftr-469	178	31	)	)	PUNCT
ftr-469	178	32	)	)	PUNCT
ftr-469	178	33	.	.	PUNCT
ftr-469	179	1	to	to	PART
ftr-469	179	2	leave	leave	VERB
ftr-469	179	3	the	the	DET
ftr-469	179	4	same	same	ADJ
ftr-469	179	5	value	value	NOUN
ftr-469	179	6	in	in	ADP
ftr-469	179	7	the	the	DET
ftr-469	179	8	hands	hand	NOUN
ftr-469	179	9	of	of	ADP
ftr-469	179	10	taxpayers	taxpayer	NOUN
ftr-469	179	11	,	,	PUNCT
ftr-469	179	12	the	the	DET
ftr-469	179	13	employer	employer	NOUN
ftr-469	179	14	must	must	AUX
ftr-469	179	15	be	be	AUX
ftr-469	179	16	taxed	tax	VERB
ftr-469	179	17	on	on	ADP
ftr-469	179	18	the	the	DET
ftr-469	179	19	earnings	earning	NOUN
ftr-469	179	20	as	as	SCONJ
ftr-469	179	21	they	they	PRON
ftr-469	179	22	accrue	accrue	VERB
ftr-469	179	23	(	(	PUNCT
ftr-469	179	24	leaving	leave	VERB
ftr-469	179	25	$	$	SYM
ftr-469	179	26	106	106	NUM
ftr-469	179	27	at	at	ADP
ftr-469	179	28	the	the	DET
ftr-469	179	29	end	end	NOUN
ftr-469	179	30	of	of	ADP
ftr-469	179	31	the	the	DET
ftr-469	179	32	first	first	ADJ
ftr-469	179	33	year	year	NOUN
ftr-469	179	34	and	and	CCONJ
ftr-469	179	35	$	$	SYM
ftr-469	179	36	112.36	112.36	NUM
ftr-469	179	37	at	at	ADP
ftr-469	179	38	the	the	DET
ftr-469	179	39	end	end	NOUN
ftr-469	179	40	of	of	ADP
ftr-469	179	41	the	the	DET
ftr-469	179	42	second	second	ADJ
ftr-469	179	43	)	)	PUNCT
ftr-469	179	44	,	,	PUNCT
ftr-469	179	45	with	with	ADP
ftr-469	179	46	the	the	DET
ftr-469	179	47	entire	entire	ADJ
ftr-469	179	48	amount	amount	NOUN
ftr-469	179	49	taxed	tax	VERB
ftr-469	179	50	to	to	ADP
ftr-469	179	51	the	the	DET
ftr-469	179	52	employee	employee	NOUN
ftr-469	179	53	on	on	ADP
ftr-469	179	54	receipt	receipt	NOUN
ftr-469	179	55	(	(	PUNCT
ftr-469	179	56	$	$	SYM
ftr-469	179	57	112.36	112.36	NUM
ftr-469	179	58	(	(	PUNCT
ftr-469	179	59	si	si	PROPN
ftr-469	179	60	12.36	12.36	NUM
ftr-469	179	61	x	x	SYM
ftr-469	179	62	.40	.40	NUM
ftr-469	179	63	)	)	PUNCT
ftr-469	179	64	=	=	PUNCT
ftr-469	179	65	$	$	SYM
ftr-469	179	66	67.42	67.42	NUM
ftr-469	179	67	)	)	PUNCT
ftr-469	179	68	.	.	PUNCT
ftr-469	180	1	1997	1997	NUM
ftr-469	180	2	]	]	PUNCT
ftr-469	180	3	florida	florida	PROPN
ftr-469	180	4	tax	tax	PROPN
ftr-469	180	5	review	review	NOUN
ftr-469	180	6	the	the	DET
ftr-469	180	7	limits	limit	NOUN
ftr-469	180	8	of	of	ADP
ftr-469	180	9	the	the	DET
ftr-469	180	10	first	first	ADJ
ftr-469	180	11	premise	premise	NOUN
ftr-469	180	12	-	-	PUNCT
ftr-469	180	13	that	that	SCONJ
ftr-469	180	14	there	there	PRON
ftr-469	180	15	is	be	VERB
ftr-469	180	16	no	no	DET
ftr-469	180	17	ambiguity	ambiguity	NOUN
ftr-469	180	18	about	about	ADP
ftr-469	180	19	the	the	DET
ftr-469	180	20	precise	precise	ADJ
ftr-469	180	21	time	time	NOUN
ftr-469	180	22	at	at	ADP
ftr-469	180	23	which	which	PRON
ftr-469	180	24	a	a	DET
ftr-469	180	25	value	value	NOUN
ftr-469	180	26	can	can	AUX
ftr-469	180	27	be	be	AUX
ftr-469	180	28	said	say	VERB
ftr-469	180	29	to	to	PART
ftr-469	180	30	exist	exist	VERB
ftr-469	180	31	,	,	PUNCT
ftr-469	180	32	and	and	CCONJ
ftr-469	180	33	that	that	SCONJ
ftr-469	180	34	an	an	DET
ftr-469	180	35	interest	interest	NOUN
ftr-469	180	36	-	-	PUNCT
ftr-469	180	37	like	like	ADJ
ftr-469	180	38	return	return	NOUN
ftr-469	180	39	is	be	AUX
ftr-469	180	40	therefore	therefore	ADV
ftr-469	180	41	accruing	accrue	VERB
ftr-469	180	42	untaxed	untaxe	VERB
ftr-469	180	43	-	-	PUNCT
ftr-469	180	44	can	can	AUX
ftr-469	180	45	be	be	AUX
ftr-469	180	46	demonstrated	demonstrate	VERB
ftr-469	180	47	by	by	ADP
ftr-469	180	48	moving	move	VERB
ftr-469	180	49	from	from	ADP
ftr-469	180	50	questions	question	NOUN
ftr-469	180	51	regarding	regard	VERB
ftr-469	180	52	employee	employee	NOUN
ftr-469	180	53	compensation	compensation	NOUN
ftr-469	180	54	to	to	ADP
ftr-469	180	55	self	self	NOUN
ftr-469	180	56	-	-	PUNCT
ftr-469	180	57	created	create	VERB
ftr-469	180	58	assets	asset	NOUN
ftr-469	180	59	.	.	PUNCT
ftr-469	181	1	suppose	suppose	VERB
ftr-469	181	2	a	a	DET
ftr-469	181	3	farmer	farmer	NOUN
ftr-469	181	4	harvests	harvest	VERB
ftr-469	181	5	400	400	NUM
ftr-469	181	6	bales	bale	NOUN
ftr-469	181	7	of	of	ADP
ftr-469	181	8	hay	hay	NOUN
ftr-469	181	9	at	at	ADP
ftr-469	181	10	a	a	DET
ftr-469	181	11	time	time	NOUN
ftr-469	181	12	when	when	SCONJ
ftr-469	181	13	hay	hay	NOUN
ftr-469	181	14	costs	cost	VERB
ftr-469	181	15	$	$	SYM
ftr-469	181	16	3	3	NUM
ftr-469	181	17	a	a	DET
ftr-469	181	18	bale	bale	NOUN
ftr-469	181	19	.	.	PUNCT
ftr-469	182	1	he	he	PRON
ftr-469	182	2	stores	store	VERB
ftr-469	182	3	the	the	DET
ftr-469	182	4	hay	hay	NOUN
ftr-469	182	5	in	in	ADP
ftr-469	182	6	his	his	PRON
ftr-469	182	7	barn	barn	NOUN
ftr-469	182	8	,	,	PUNCT
ftr-469	182	9	expecting	expect	VERB
ftr-469	182	10	to	to	PART
ftr-469	182	11	feed	feed	VERB
ftr-469	182	12	it	it	PRON
ftr-469	182	13	to	to	ADP
ftr-469	182	14	his	his	PRON
ftr-469	182	15	own	own	ADJ
ftr-469	182	16	livestock	livestock	NOUN
ftr-469	182	17	.	.	PUNCT
ftr-469	182	18	0	0	PUNCT
ftr-469	183	1	although	although	SCONJ
ftr-469	183	2	there	there	PRON
ftr-469	183	3	has	have	AUX
ftr-469	183	4	been	be	AUX
ftr-469	183	5	$	$	SYM
ftr-469	183	6	1,200	1,200	NUM
ftr-469	183	7	of	of	ADP
ftr-469	183	8	value	value	NOUN
ftr-469	183	9	added	add	VERB
ftr-469	183	10	,	,	PUNCT
ftr-469	183	11	it	it	PRON
ftr-469	183	12	is	be	AUX
ftr-469	183	13	a	a	DET
ftr-469	183	14	value	value	NOUN
ftr-469	183	15	that	that	PRON
ftr-469	183	16	the	the	DET
ftr-469	183	17	tax	tax	NOUN
ftr-469	183	18	law	law	NOUN
ftr-469	183	19	does	do	AUX
ftr-469	183	20	not	not	PART
ftr-469	183	21	attempt	attempt	VERB
ftr-469	183	22	to	to	PART
ftr-469	183	23	include	include	VERB
ftr-469	183	24	in	in	ADP
ftr-469	183	25	the	the	DET
ftr-469	183	26	tax	tax	NOUN
ftr-469	183	27	base.2	base.2	NOUN
ftr-469	183	28	'	'	PUNCT
ftr-469	183	29	(	(	PUNCT
ftr-469	183	30	this	this	DET
ftr-469	183	31	exclusion	exclusion	NOUN
ftr-469	183	32	may	may	AUX
ftr-469	183	33	be	be	AUX
ftr-469	183	34	theoretically	theoretically	ADV
ftr-469	183	35	wrong	wrong	ADJ
ftr-469	183	36	,	,	PUNCT
ftr-469	183	37	nevertheless	nevertheless	ADV
ftr-469	183	38	,	,	PUNCT
ftr-469	183	39	the	the	DET
ftr-469	183	40	tax	tax	NOUN
ftr-469	183	41	law	law	NOUN
ftr-469	183	42	has	have	AUX
ftr-469	183	43	never	never	ADV
ftr-469	183	44	thought	think	VERB
ftr-469	183	45	the	the	DET
ftr-469	183	46	problem	problem	NOUN
ftr-469	183	47	to	to	PART
ftr-469	183	48	be	be	AUX
ftr-469	183	49	so	so	ADV
ftr-469	183	50	significant	significant	ADJ
ftr-469	183	51	as	as	SCONJ
ftr-469	183	52	to	to	PART
ftr-469	183	53	require	require	VERB
ftr-469	183	54	the	the	DET
ftr-469	183	55	extraordinary	extraordinary	ADJ
ftr-469	183	56	efforts	effort	NOUN
ftr-469	183	57	necessary	necessary	ADJ
ftr-469	183	58	to	to	PART
ftr-469	183	59	overcome	overcome	VERB
ftr-469	183	60	the	the	DET
ftr-469	183	61	administrative	administrative	ADJ
ftr-469	183	62	problems	problem	NOUN
ftr-469	183	63	inherent	inherent	ADJ
ftr-469	183	64	in	in	ADP
ftr-469	183	65	trying	try	VERB
ftr-469	183	66	to	to	PART
ftr-469	183	67	include	include	VERB
ftr-469	183	68	them	they	PRON
ftr-469	183	69	.	.	PUNCT
ftr-469	183	70	)	)	PUNCT
ftr-469	184	1	the	the	DET
ftr-469	184	2	farmer	farmer	NOUN
ftr-469	184	3	will	will	AUX
ftr-469	184	4	be	be	AUX
ftr-469	184	5	taxed	tax	VERB
ftr-469	184	6	on	on	ADP
ftr-469	184	7	the	the	DET
ftr-469	184	8	value	value	NOUN
ftr-469	184	9	that	that	PRON
ftr-469	184	10	he	he	PRON
ftr-469	184	11	has	have	AUX
ftr-469	184	12	added	add	VERB
ftr-469	184	13	through	through	ADP
ftr-469	184	14	producing	produce	VERB
ftr-469	184	15	the	the	DET
ftr-469	184	16	hay	hay	NOUN
ftr-469	184	17	,	,	PUNCT
ftr-469	184	18	but	but	CCONJ
ftr-469	184	19	only	only	ADV
ftr-469	184	20	if	if	SCONJ
ftr-469	184	21	and	and	CCONJ
ftr-469	184	22	when	when	SCONJ
ftr-469	184	23	he	he	PRON
ftr-469	184	24	sells	sell	VERB
ftr-469	184	25	his	his	PRON
ftr-469	184	26	livestock	livestock	NOUN
ftr-469	184	27	.	.	PUNCT
ftr-469	185	1	only	only	ADV
ftr-469	185	2	at	at	ADP
ftr-469	185	3	that	that	DET
ftr-469	185	4	point	point	NOUN
ftr-469	185	5	will	will	AUX
ftr-469	185	6	tax	tax	VERB
ftr-469	185	7	accounting	accounting	NOUN
ftr-469	185	8	acknowledge	acknowledge	VERB
ftr-469	185	9	the	the	DET
ftr-469	185	10	value	value	NOUN
ftr-469	185	11	he	he	PRON
ftr-469	185	12	has	have	AUX
ftr-469	185	13	created	create	VERB
ftr-469	185	14	.	.	PUNCT
ftr-469	186	1	no	no	DET
ftr-469	186	2	existing	exist	VERB
ftr-469	186	3	tax	tax	NOUN
ftr-469	186	4	accounting	accounting	NOUN
ftr-469	186	5	rules	rule	NOUN
ftr-469	186	6	will	will	AUX
ftr-469	186	7	attempt	attempt	VERB
ftr-469	186	8	to	to	PART
ftr-469	186	9	make	make	VERB
ftr-469	186	10	up	up	ADP
ftr-469	186	11	for	for	ADP
ftr-469	186	12	the	the	DET
ftr-469	186	13	failure	failure	NOUN
ftr-469	186	14	to	to	PART
ftr-469	186	15	tax	tax	VERB
ftr-469	186	16	the	the	DET
ftr-469	186	17	value	value	NOUN
ftr-469	186	18	the	the	DET
ftr-469	186	19	farmer	farmer	NOUN
ftr-469	186	20	added	add	VERB
ftr-469	186	21	to	to	ADP
ftr-469	186	22	the	the	DET
ftr-469	186	23	economy	economy	NOUN
ftr-469	186	24	but	but	CCONJ
ftr-469	186	25	did	do	AUX
ftr-469	186	26	not	not	PART
ftr-469	186	27	commit	commit	VERB
ftr-469	186	28	to	to	ADP
ftr-469	186	29	the	the	DET
ftr-469	186	30	market	market	NOUN
ftr-469	186	31	,	,	PUNCT
ftr-469	186	32	even	even	ADV
ftr-469	186	33	though	though	SCONJ
ftr-469	186	34	several	several	ADJ
ftr-469	186	35	years	year	NOUN
ftr-469	186	36	may	may	AUX
ftr-469	186	37	have	have	AUX
ftr-469	186	38	passed	pass	VERB
ftr-469	186	39	while	while	SCONJ
ftr-469	186	40	the	the	DET
ftr-469	186	41	hay	hay	NOUN
ftr-469	186	42	was	be	AUX
ftr-469	186	43	stored	store	VERB
ftr-469	186	44	in	in	ADP
ftr-469	186	45	his	his	PRON
ftr-469	186	46	barn	barn	NOUN
ftr-469	186	47	.	.	PUNCT
ftr-469	187	1	furthermore	furthermore	ADV
ftr-469	187	2	,	,	PUNCT
ftr-469	187	3	if	if	SCONJ
ftr-469	187	4	he	he	PRON
ftr-469	187	5	feeds	feed	VERB
ftr-469	187	6	the	the	DET
ftr-469	187	7	hay	hay	NOUN
ftr-469	187	8	to	to	ADP
ftr-469	187	9	his	his	PRON
ftr-469	187	10	son	son	NOUN
ftr-469	187	11	's	's	PART
ftr-469	187	12	show	show	NOUN
ftr-469	187	13	pony	pony	NOUN
ftr-469	187	14	,	,	PUNCT
ftr-469	187	15	the	the	DET
ftr-469	187	16	value	value	NOUN
ftr-469	187	17	will	will	AUX
ftr-469	187	18	never	never	ADV
ftr-469	187	19	be	be	AUX
ftr-469	187	20	accounted	account	VERB
ftr-469	187	21	for	for	ADP
ftr-469	187	22	.	.	PUNCT
ftr-469	188	1	suppose	suppose	VERB
ftr-469	188	2	instead	instead	ADV
ftr-469	188	3	that	that	SCONJ
ftr-469	188	4	a	a	DET
ftr-469	188	5	drought	drought	NOUN
ftr-469	188	6	hits	hit	VERB
ftr-469	188	7	a	a	DET
ftr-469	188	8	neighboring	neighboring	NOUN
ftr-469	188	9	region	region	NOUN
ftr-469	188	10	.	.	PUNCT
ftr-469	189	1	the	the	DET
ftr-469	189	2	owner	owner	NOUN
ftr-469	189	3	of	of	ADP
ftr-469	189	4	a	a	DET
ftr-469	189	5	racetrack	racetrack	NOUN
ftr-469	189	6	is	be	AUX
ftr-469	189	7	attempting	attempt	VERB
ftr-469	189	8	to	to	PART
ftr-469	189	9	secure	secure	VERB
ftr-469	189	10	as	as	ADP
ftr-469	189	11	much	much	ADJ
ftr-469	189	12	hay	hay	NOUN
ftr-469	189	13	as	as	SCONJ
ftr-469	189	14	he	he	PRON
ftr-469	189	15	can	can	AUX
ftr-469	189	16	,	,	PUNCT
ftr-469	189	17	and	and	CCONJ
ftr-469	189	18	contacts	contact	VERB
ftr-469	189	19	the	the	DET
ftr-469	189	20	farmer	farmer	NOUN
ftr-469	189	21	.	.	PUNCT
ftr-469	190	1	the	the	DET
ftr-469	190	2	farmer	farmer	NOUN
ftr-469	190	3	agrees	agree	VERB
ftr-469	190	4	to	to	PART
ftr-469	190	5	ship	ship	VERB
ftr-469	190	6	400	400	NUM
ftr-469	190	7	bales	bale	NOUN
ftr-469	190	8	the	the	DET
ftr-469	190	9	next	next	ADJ
ftr-469	190	10	day	day	NOUN
ftr-469	190	11	for	for	ADP
ftr-469	190	12	$	$	SYM
ftr-469	190	13	3.50	3.50	NUM
ftr-469	190	14	a	a	DET
ftr-469	190	15	bale	bale	NOUN
ftr-469	190	16	.	.	PUNCT
ftr-469	191	1	the	the	DET
ftr-469	191	2	farmer	farmer	NOUN
ftr-469	191	3	has	have	VERB
ftr-469	191	4	$	$	SYM
ftr-469	191	5	1,400	1,400	NUM
ftr-469	191	6	(	(	PUNCT
ftr-469	191	7	400	400	NUM
ftr-469	191	8	x	x	SYM
ftr-469	191	9	$	$	SYM
ftr-469	191	10	3.50	3.50	NUM
ftr-469	191	11	)	)	PUNCT
ftr-469	191	12	of	of	ADP
ftr-469	191	13	income	income	NOUN
ftr-469	191	14	(	(	PUNCT
ftr-469	191	15	no	no	ADV
ftr-469	191	16	later	later	ADV
ftr-469	191	17	than	than	ADP
ftr-469	191	18	when	when	SCONJ
ftr-469	191	19	he	he	PRON
ftr-469	191	20	is	be	AUX
ftr-469	191	21	paid	pay	VERB
ftr-469	191	22	)	)	PUNCT
ftr-469	191	23	,	,	PUNCT
ftr-469	191	24	and	and	CCONJ
ftr-469	191	25	the	the	DET
ftr-469	191	26	racetrack	racetrack	NOUN
ftr-469	191	27	has	have	VERB
ftr-469	191	28	$	$	SYM
ftr-469	191	29	1,400	1,400	NUM
ftr-469	191	30	of	of	ADP
ftr-469	191	31	deduction	deduction	NOUN
ftr-469	191	32	(	(	PUNCT
ftr-469	191	33	assuming	assume	VERB
ftr-469	191	34	the	the	DET
ftr-469	191	35	hay	hay	NOUN
ftr-469	191	36	will	will	AUX
ftr-469	191	37	be	be	AUX
ftr-469	191	38	consumed	consume	VERB
ftr-469	191	39	within	within	ADP
ftr-469	191	40	a	a	DET
ftr-469	191	41	relatively	relatively	ADV
ftr-469	191	42	short	short	ADJ
ftr-469	191	43	period	period	NOUN
ftr-469	191	44	of	of	ADP
ftr-469	191	45	time	time	NOUN
ftr-469	191	46	.	.	PUNCT
ftr-469	192	1	2	2	X
ftr-469	192	2	)	)	PUNCT
ftr-469	192	3	the	the	DET
ftr-469	192	4	farmer	farmer	NOUN
ftr-469	192	5	,	,	PUNCT
ftr-469	192	6	like	like	ADP
ftr-469	192	7	professor	professor	NOUN
ftr-469	192	8	halperin	halperin	NOUN
ftr-469	192	9	's	's	PART
ftr-469	192	10	employee	employee	NOUN
ftr-469	192	11	,	,	PUNCT
ftr-469	192	12	should	should	AUX
ftr-469	192	13	have	have	VERB
ftr-469	192	14	income	income	NOUN
ftr-469	192	15	at	at	ADP
ftr-469	192	16	this	this	DET
ftr-469	192	17	point	point	NOUN
ftr-469	192	18	in	in	ADP
ftr-469	192	19	time	time	NOUN
ftr-469	192	20	,	,	PUNCT
ftr-469	192	21	and	and	CCONJ
ftr-469	192	22	any	any	DET
ftr-469	192	23	arrangements	arrangement	NOUN
ftr-469	192	24	between	between	ADP
ftr-469	192	25	the	the	DET
ftr-469	192	26	farmer	farmer	NOUN
ftr-469	192	27	and	and	CCONJ
ftr-469	192	28	the	the	DET
ftr-469	192	29	racetrack	racetrack	NOUN
ftr-469	192	30	owner	owner	NOUN
ftr-469	192	31	to	to	PART
ftr-469	192	32	lessen	lessen	VERB
ftr-469	192	33	the	the	DET
ftr-469	192	34	20	20	NUM
ftr-469	192	35	.	.	PUNCT
ftr-469	193	1	hay	hay	PROPN
ftr-469	193	2	was	be	AUX
ftr-469	193	3	deliberately	deliberately	ADV
ftr-469	193	4	chosen	choose	VERB
ftr-469	193	5	as	as	ADP
ftr-469	193	6	a	a	DET
ftr-469	193	7	crop	crop	NOUN
ftr-469	193	8	for	for	ADP
ftr-469	193	9	which	which	PRON
ftr-469	193	10	the	the	DET
ftr-469	193	11	most	most	ADV
ftr-469	193	12	substantial	substantial	ADJ
ftr-469	193	13	contributions	contribution	NOUN
ftr-469	193	14	to	to	ADP
ftr-469	193	15	the	the	DET
ftr-469	193	16	added	add	VERB
ftr-469	193	17	value	value	NOUN
ftr-469	193	18	can	can	AUX
ftr-469	193	19	be	be	AUX
ftr-469	193	20	assumed	assume	VERB
ftr-469	193	21	to	to	PART
ftr-469	193	22	be	be	AUX
ftr-469	193	23	the	the	DET
ftr-469	193	24	farmer	farmer	NOUN
ftr-469	193	25	's	's	PART
ftr-469	193	26	own	own	ADJ
ftr-469	193	27	land	land	NOUN
ftr-469	193	28	and	and	CCONJ
ftr-469	193	29	labor	labor	NOUN
ftr-469	193	30	,	,	PUNCT
ftr-469	193	31	with	with	ADP
ftr-469	193	32	relatively	relatively	ADV
ftr-469	193	33	few	few	ADJ
ftr-469	193	34	purchased	purchase	VERB
ftr-469	193	35	inputs	input	NOUN
ftr-469	193	36	.	.	PUNCT
ftr-469	194	1	under	under	ADP
ftr-469	194	2	the	the	DET
ftr-469	194	3	assumption	assumption	NOUN
ftr-469	194	4	that	that	SCONJ
ftr-469	194	5	there	there	PRON
ftr-469	194	6	are	be	VERB
ftr-469	194	7	few	few	ADJ
ftr-469	194	8	purchased	purchase	VERB
ftr-469	194	9	inputs	input	NOUN
ftr-469	194	10	,	,	PUNCT
ftr-469	194	11	questions	question	NOUN
ftr-469	194	12	regarding	regard	VERB
ftr-469	194	13	the	the	DET
ftr-469	194	14	timing	timing	NOUN
ftr-469	194	15	of	of	ADP
ftr-469	194	16	the	the	DET
ftr-469	194	17	deductions	deduction	NOUN
ftr-469	194	18	for	for	ADP
ftr-469	194	19	the	the	DET
ftr-469	194	20	purchased	purchase	VERB
ftr-469	194	21	inputs	input	NOUN
ftr-469	194	22	can	can	AUX
ftr-469	194	23	be	be	AUX
ftr-469	194	24	avoided	avoid	VERB
ftr-469	194	25	.	.	PUNCT
ftr-469	195	1	if	if	SCONJ
ftr-469	195	2	there	there	PRON
ftr-469	195	3	are	be	VERB
ftr-469	195	4	substantial	substantial	ADJ
ftr-469	195	5	purchased	purchase	VERB
ftr-469	195	6	inputs	input	NOUN
ftr-469	195	7	,	,	PUNCT
ftr-469	195	8	it	it	PRON
ftr-469	195	9	is	be	AUX
ftr-469	195	10	likely	likely	ADJ
ftr-469	195	11	that	that	SCONJ
ftr-469	195	12	they	they	PRON
ftr-469	195	13	should	should	AUX
ftr-469	195	14	not	not	PART
ftr-469	195	15	be	be	AUX
ftr-469	195	16	allowed	allow	VERB
ftr-469	195	17	unless	unless	SCONJ
ftr-469	195	18	and	and	CCONJ
ftr-469	195	19	until	until	SCONJ
ftr-469	195	20	the	the	DET
ftr-469	195	21	farmer	farmer	NOUN
ftr-469	195	22	recognizes	recognize	VERB
ftr-469	195	23	gain	gain	NOUN
ftr-469	195	24	with	with	ADP
ftr-469	195	25	respect	respect	NOUN
ftr-469	195	26	to	to	ADP
ftr-469	195	27	the	the	DET
ftr-469	195	28	hay	hay	NOUN
ftr-469	195	29	.	.	PUNCT
ftr-469	196	1	21	21	NUM
ftr-469	196	2	.	.	PUNCT
ftr-469	197	1	the	the	DET
ftr-469	197	2	text	text	NOUN
ftr-469	197	3	does	do	AUX
ftr-469	197	4	not	not	PART
ftr-469	197	5	attempt	attempt	VERB
ftr-469	197	6	to	to	PART
ftr-469	197	7	address	address	VERB
ftr-469	197	8	the	the	DET
ftr-469	197	9	underlying	underlie	VERB
ftr-469	197	10	question	question	NOUN
ftr-469	197	11	whether	whether	SCONJ
ftr-469	197	12	,	,	PUNCT
ftr-469	197	13	as	as	ADP
ftr-469	197	14	a	a	DET
ftr-469	197	15	normative	normative	ADJ
ftr-469	197	16	matter	matter	NOUN
ftr-469	197	17	,	,	PUNCT
ftr-469	197	18	the	the	DET
ftr-469	197	19	income	income	NOUN
ftr-469	197	20	tax	tax	NOUN
ftr-469	197	21	should	should	AUX
ftr-469	197	22	tax	tax	VERB
ftr-469	197	23	all	all	DET
ftr-469	197	24	accretions	accretion	NOUN
ftr-469	197	25	to	to	ADP
ftr-469	197	26	wealth	wealth	NOUN
ftr-469	197	27	or	or	CCONJ
ftr-469	197	28	all	all	DET
ftr-469	197	29	accretions	accretion	NOUN
ftr-469	197	30	to	to	ADP
ftr-469	197	31	wealth	wealth	NOUN
ftr-469	197	32	that	that	PRON
ftr-469	197	33	are	be	AUX
ftr-469	197	34	transferred	transfer	VERB
ftr-469	197	35	in	in	ADP
ftr-469	197	36	the	the	DET
ftr-469	197	37	market	market	NOUN
ftr-469	197	38	.	.	PUNCT
ftr-469	198	1	since	since	SCONJ
ftr-469	198	2	it	it	PRON
ftr-469	198	3	is	be	AUX
ftr-469	198	4	clear	clear	ADJ
ftr-469	198	5	that	that	SCONJ
ftr-469	198	6	the	the	DET
ftr-469	198	7	current	current	ADJ
ftr-469	198	8	tax	tax	NOUN
ftr-469	198	9	law	law	NOUN
ftr-469	198	10	omits	omit	VERB
ftr-469	198	11	virtually	virtually	ADV
ftr-469	198	12	all	all	PRON
ftr-469	198	13	wealth	wealth	NOUN
ftr-469	198	14	unless	unless	SCONJ
ftr-469	198	15	it	it	PRON
ftr-469	198	16	is	be	AUX
ftr-469	198	17	committed	commit	VERB
ftr-469	198	18	to	to	ADP
ftr-469	198	19	the	the	DET
ftr-469	198	20	market	market	NOUN
ftr-469	198	21	,	,	PUNCT
ftr-469	198	22	it	it	PRON
ftr-469	198	23	seems	seem	VERB
ftr-469	198	24	appropriate	appropriate	ADJ
ftr-469	198	25	to	to	PART
ftr-469	198	26	use	use	VERB
ftr-469	198	27	that	that	DET
ftr-469	198	28	norm	norm	NOUN
ftr-469	198	29	here	here	ADV
ftr-469	198	30	.	.	PUNCT
ftr-469	199	1	the	the	DET
ftr-469	199	2	ambiguity	ambiguity	NOUN
ftr-469	199	3	identified	identify	VERB
ftr-469	199	4	in	in	ADP
ftr-469	199	5	the	the	DET
ftr-469	199	6	text	text	NOUN
ftr-469	199	7	,	,	PUNCT
ftr-469	199	8	however	however	ADV
ftr-469	199	9	,	,	PUNCT
ftr-469	199	10	exists	exist	VERB
ftr-469	199	11	even	even	ADV
ftr-469	199	12	assuming	assume	VERB
ftr-469	199	13	this	this	DET
ftr-469	199	14	norm	norm	NOUN
ftr-469	199	15	.	.	PUNCT
ftr-469	200	1	see	see	VERB
ftr-469	200	2	,	,	PUNCT
ftr-469	200	3	e.g.	e.g.	ADV
ftr-469	200	4	,	,	PUNCT
ftr-469	200	5	noel	noel	PROPN
ftr-469	200	6	b.	b.	PROPN
ftr-469	200	7	cunningham	cunningham	PROPN
ftr-469	200	8	&	&	CCONJ
ftr-469	200	9	deborah	deborah	PROPN
ftr-469	200	10	h.	h.	PROPN
ftr-469	200	11	schenk	schenk	PROPN
ftr-469	200	12	,	,	PUNCT
ftr-469	200	13	how	how	SCONJ
ftr-469	200	14	to	to	PART
ftr-469	200	15	tax	tax	VERB
ftr-469	200	16	the	the	DET
ftr-469	200	17	house	house	NOUN
ftr-469	200	18	that	that	PRON
ftr-469	200	19	jack	jack	PROPN
ftr-469	200	20	built	build	VERB
ftr-469	200	21	,	,	PUNCT
ftr-469	200	22	43	43	NUM
ftr-469	200	23	tax	tax	NOUN
ftr-469	200	24	l.	l.	PROPN
ftr-469	200	25	rev	rev	PROPN
ftr-469	200	26	.	.	PROPN
ftr-469	201	1	447	447	NUM
ftr-469	201	2	(	(	PUNCT
ftr-469	201	3	1988	1988	NUM
ftr-469	201	4	)	)	PUNCT
ftr-469	201	5	.	.	PUNCT
ftr-469	202	1	22	22	NUM
ftr-469	202	2	.	.	PUNCT
ftr-469	202	3	note	note	VERB
ftr-469	202	4	that	that	SCONJ
ftr-469	202	5	if	if	SCONJ
ftr-469	202	6	the	the	DET
ftr-469	202	7	farmer	farmer	NOUN
ftr-469	202	8	does	do	AUX
ftr-469	202	9	in	in	ADP
ftr-469	202	10	fact	fact	NOUN
ftr-469	202	11	divert	divert	VERB
ftr-469	202	12	self	self	NOUN
ftr-469	202	13	-	-	PUNCT
ftr-469	202	14	created	create	VERB
ftr-469	202	15	value	value	NOUN
ftr-469	202	16	from	from	ADP
ftr-469	202	17	nonmarket	nonmarket	NOUN
ftr-469	202	18	to	to	ADP
ftr-469	202	19	market	market	NOUN
ftr-469	202	20	use	use	NOUN
ftr-469	202	21	,	,	PUNCT
ftr-469	202	22	he	he	PRON
ftr-469	202	23	should	should	AUX
ftr-469	202	24	be	be	AUX
ftr-469	202	25	entitled	entitle	VERB
ftr-469	202	26	to	to	PART
ftr-469	202	27	take	take	VERB
ftr-469	202	28	into	into	ADP
ftr-469	202	29	account	account	NOUN
ftr-469	202	30	his	his	PRON
ftr-469	202	31	after	after	ADP
ftr-469	202	32	-	-	PUNCT
ftr-469	202	33	tax	tax	NOUN
ftr-469	202	34	investment	investment	NOUN
ftr-469	202	35	in	in	ADP
ftr-469	202	36	such	such	ADJ
ftr-469	202	37	value	value	NOUN
ftr-469	202	38	.	.	PUNCT
ftr-469	203	1	there	there	PRON
ftr-469	203	2	is	be	VERB
ftr-469	203	3	no	no	DET
ftr-469	203	4	norm	norm	NOUN
ftr-469	203	5	,	,	PUNCT
ftr-469	203	6	however	however	ADV
ftr-469	203	7	,	,	PUNCT
ftr-469	203	8	for	for	ADP
ftr-469	203	9	determining	determine	VERB
ftr-469	203	10	whether	whether	SCONJ
ftr-469	203	11	he	he	PRON
ftr-469	203	12	is	be	AUX
ftr-469	203	13	entitled	entitle	VERB
ftr-469	203	14	to	to	PART
ftr-469	203	15	take	take	VERB
ftr-469	203	16	such	such	ADJ
ftr-469	203	17	costs	cost	NOUN
ftr-469	203	18	into	into	ADP
ftr-469	203	19	account	account	NOUN
ftr-469	203	20	as	as	ADP
ftr-469	203	21	of	of	ADP
ftr-469	203	22	the	the	DET
ftr-469	203	23	time	time	NOUN
ftr-469	203	24	the	the	DET
ftr-469	203	25	investment	investment	NOUN
ftr-469	203	26	was	be	AUX
ftr-469	203	27	made	make	VERB
ftr-469	203	28	,	,	PUNCT
ftr-469	203	29	or	or	CCONJ
ftr-469	203	30	as	as	ADP
ftr-469	203	31	of	of	ADP
ftr-469	203	32	the	the	DET
ftr-469	203	33	time	time	NOUN
ftr-469	203	34	of	of	ADP
ftr-469	203	35	the	the	DET
ftr-469	203	36	conversion	conversion	NOUN
ftr-469	203	37	.	.	PUNCT
ftr-469	204	1	[	[	X
ftr-469	204	2	vol	vol	X
ftr-469	204	3	3:10	3:10	NUM
ftr-469	204	4	accounting	accounting	NOUN
ftr-469	204	5	for	for	ADP
ftr-469	204	6	the	the	DET
ftr-469	204	7	assumption	assumption	NOUN
ftr-469	204	8	of	of	ADP
ftr-469	204	9	contingent	contingent	ADJ
ftr-469	204	10	liabilities	liability	NOUN
ftr-469	204	11	tax	tax	NOUN
ftr-469	204	12	burden	burden	NOUN
ftr-469	204	13	through	through	ADP
ftr-469	204	14	payment	payment	NOUN
ftr-469	204	15	arrangements	arrangement	NOUN
ftr-469	204	16	are	be	AUX
ftr-469	204	17	properly	properly	ADV
ftr-469	204	18	subject	subject	ADJ
ftr-469	204	19	to	to	ADP
ftr-469	204	20	surrogate	surrogate	ADJ
ftr-469	204	21	taxation	taxation	NOUN
ftr-469	204	22	.	.	PUNCT
ftr-469	205	1	suppose	suppose	VERB
ftr-469	205	2	instead	instead	ADV
ftr-469	205	3	that	that	PRON
ftr-469	205	4	,	,	PUNCT
ftr-469	205	5	on	on	ADP
ftr-469	205	6	learning	learning	NOUN
ftr-469	205	7	of	of	ADP
ftr-469	205	8	the	the	DET
ftr-469	205	9	drought	drought	NOUN
ftr-469	205	10	,	,	PUNCT
ftr-469	205	11	the	the	DET
ftr-469	205	12	farmer	farmer	NOUN
ftr-469	205	13	suspects	suspect	VERB
ftr-469	205	14	that	that	SCONJ
ftr-469	205	15	hay	hay	NOUN
ftr-469	205	16	will	will	AUX
ftr-469	205	17	become	become	VERB
ftr-469	205	18	even	even	ADV
ftr-469	205	19	dearer	dear	ADJ
ftr-469	205	20	than	than	SCONJ
ftr-469	205	21	it	it	PRON
ftr-469	205	22	is	be	AUX
ftr-469	205	23	now	now	ADV
ftr-469	205	24	,	,	PUNCT
ftr-469	205	25	and	and	CCONJ
ftr-469	205	26	he	he	PRON
ftr-469	205	27	is	be	AUX
ftr-469	205	28	unwilling	unwilling	ADJ
ftr-469	205	29	to	to	PART
ftr-469	205	30	part	part	VERB
ftr-469	205	31	with	with	ADP
ftr-469	205	32	his	his	PRON
ftr-469	205	33	hay	hay	NOUN
ftr-469	205	34	so	so	ADV
ftr-469	205	35	soon	soon	ADV
ftr-469	205	36	at	at	ADP
ftr-469	205	37	such	such	DET
ftr-469	205	38	a	a	DET
ftr-469	205	39	low	low	ADJ
ftr-469	205	40	price	price	NOUN
ftr-469	205	41	.	.	PUNCT
ftr-469	206	1	he	he	PRON
ftr-469	206	2	agrees	agree	VERB
ftr-469	206	3	to	to	PART
ftr-469	206	4	ship	ship	VERB
ftr-469	206	5	the	the	DET
ftr-469	206	6	400	400	NUM
ftr-469	206	7	bales	bale	NOUN
ftr-469	206	8	now	now	ADV
ftr-469	206	9	,	,	PUNCT
ftr-469	206	10	but	but	CCONJ
ftr-469	206	11	insists	insist	VERB
ftr-469	206	12	on	on	ADP
ftr-469	206	13	being	be	AUX
ftr-469	206	14	paid	pay	VERB
ftr-469	206	15	an	an	DET
ftr-469	206	16	amount	amount	NOUN
ftr-469	206	17	that	that	PRON
ftr-469	206	18	will	will	AUX
ftr-469	206	19	vary	vary	VERB
ftr-469	206	20	depending	depend	VERB
ftr-469	206	21	upon	upon	SCONJ
ftr-469	206	22	the	the	DET
ftr-469	206	23	level	level	NOUN
ftr-469	206	24	to	to	PART
ftr-469	206	25	which	which	PRON
ftr-469	206	26	market	market	NOUN
ftr-469	206	27	price	price	NOUN
ftr-469	206	28	of	of	ADP
ftr-469	206	29	hay	hay	NOUN
ftr-469	206	30	eventually	eventually	ADV
ftr-469	206	31	rises	rise	VERB
ftr-469	206	32	.	.	PUNCT
ftr-469	207	1	that	that	DET
ftr-469	207	2	price	price	NOUN
ftr-469	207	3	will	will	AUX
ftr-469	207	4	not	not	PART
ftr-469	207	5	be	be	AUX
ftr-469	207	6	determined	determine	VERB
ftr-469	207	7	until	until	ADP
ftr-469	207	8	the	the	DET
ftr-469	207	9	next	next	ADJ
ftr-469	207	10	taxable	taxable	ADJ
ftr-469	207	11	year	year	NOUN
ftr-469	207	12	.	.	PUNCT
ftr-469	208	1	should	should	AUX
ftr-469	208	2	the	the	DET
ftr-469	208	3	farmer	farmer	NOUN
ftr-469	208	4	have	have	VERB
ftr-469	208	5	income	income	NOUN
ftr-469	208	6	at	at	ADP
ftr-469	208	7	the	the	DET
ftr-469	208	8	time	time	NOUN
ftr-469	208	9	the	the	DET
ftr-469	208	10	deal	deal	NOUN
ftr-469	208	11	is	be	AUX
ftr-469	208	12	struck	strike	VERB
ftr-469	208	13	?	?	PUNCT
ftr-469	209	1	probably	probably	ADV
ftr-469	209	2	,	,	PUNCT
ftr-469	209	3	for	for	ADP
ftr-469	209	4	at	at	ADP
ftr-469	209	5	this	this	DET
ftr-469	209	6	point	point	NOUN
ftr-469	209	7	,	,	PUNCT
ftr-469	209	8	the	the	DET
ftr-469	209	9	farmer	farmer	NOUN
ftr-469	209	10	is	be	AUX
ftr-469	209	11	essentially	essentially	ADV
ftr-469	209	12	the	the	DET
ftr-469	209	13	same	same	ADJ
ftr-469	209	14	as	as	ADP
ftr-469	209	15	professor	professor	NOUN
ftr-469	209	16	halperin	halperin	NOUN
ftr-469	209	17	's	's	PART
ftr-469	209	18	employee	employee	NOUN
ftr-469	209	19	.	.	PUNCT
ftr-469	210	1	assuming	assume	VERB
ftr-469	210	2	that	that	SCONJ
ftr-469	210	3	this	this	PRON
ftr-469	210	4	is	be	AUX
ftr-469	210	5	correct	correct	ADJ
ftr-469	210	6	,	,	PUNCT
ftr-469	210	7	for	for	ADP
ftr-469	210	8	what	what	DET
ftr-469	210	9	period	period	NOUN
ftr-469	210	10	,	,	PUNCT
ftr-469	210	11	and	and	CCONJ
ftr-469	210	12	for	for	ADP
ftr-469	210	13	what	what	DET
ftr-469	210	14	amount	amount	NOUN
ftr-469	210	15	will	will	AUX
ftr-469	210	16	surrogate	surrogate	VERB
ftr-469	210	17	taxation	taxation	NOUN
ftr-469	210	18	be	be	AUX
ftr-469	210	19	appropriate	appropriate	ADJ
ftr-469	210	20	?	?	PUNCT
ftr-469	211	1	should	should	AUX
ftr-469	211	2	we	we	PRON
ftr-469	211	3	attempt	attempt	VERB
ftr-469	211	4	to	to	PART
ftr-469	211	5	tax	tax	VERB
ftr-469	211	6	the	the	DET
ftr-469	211	7	farmer	farmer	NOUN
ftr-469	211	8	the	the	DET
ftr-469	211	9	same	same	ADJ
ftr-469	211	10	as	as	SCONJ
ftr-469	211	11	if	if	SCONJ
ftr-469	211	12	he	he	PRON
ftr-469	211	13	had	have	AUX
ftr-469	211	14	agreed	agree	VERB
ftr-469	211	15	to	to	PART
ftr-469	211	16	sell	sell	VERB
ftr-469	211	17	the	the	DET
ftr-469	211	18	hay	hay	NOUN
ftr-469	211	19	at	at	ADP
ftr-469	211	20	the	the	DET
ftr-469	211	21	time	time	NOUN
ftr-469	211	22	when	when	SCONJ
ftr-469	211	23	it	it	PRON
ftr-469	211	24	was	be	AUX
ftr-469	211	25	first	first	ADV
ftr-469	211	26	baled	bale	VERB
ftr-469	211	27	?	?	PUNCT
ftr-469	212	1	it	it	PRON
ftr-469	212	2	seems	seem	VERB
ftr-469	212	3	unlikely	unlikely	ADJ
ftr-469	212	4	that	that	SCONJ
ftr-469	212	5	the	the	DET
ftr-469	212	6	later	later	ADJ
ftr-469	212	7	decision	decision	NOUN
ftr-469	212	8	to	to	PART
ftr-469	212	9	take	take	VERB
ftr-469	212	10	the	the	DET
ftr-469	212	11	hay	hay	NOUN
ftr-469	212	12	to	to	ADP
ftr-469	212	13	market	market	NOUN
ftr-469	212	14	should	should	AUX
ftr-469	212	15	affect	affect	VERB
ftr-469	212	16	the	the	DET
ftr-469	212	17	treatment	treatment	NOUN
ftr-469	212	18	of	of	ADP
ftr-469	212	19	the	the	DET
ftr-469	212	20	time	time	NOUN
ftr-469	212	21	that	that	PRON
ftr-469	212	22	passed	pass	VERB
ftr-469	212	23	before	before	ADP
ftr-469	212	24	the	the	DET
ftr-469	212	25	decision	decision	NOUN
ftr-469	212	26	to	to	PART
ftr-469	212	27	go	go	VERB
ftr-469	212	28	to	to	ADP
ftr-469	212	29	market	market	NOUN
ftr-469	212	30	,	,	PUNCT
ftr-469	212	31	but	but	CCONJ
ftr-469	212	32	it	it	PRON
ftr-469	212	33	would	would	AUX
ftr-469	212	34	not	not	PART
ftr-469	212	35	be	be	AUX
ftr-469	212	36	incoherent	incoherent	ADJ
ftr-469	212	37	to	to	PART
ftr-469	212	38	do	do	VERB
ftr-469	212	39	so	so	ADV
ftr-469	212	40	.	.	PUNCT
ftr-469	213	1	3	3	NUM
ftr-469	214	1	or	or	CCONJ
ftr-469	214	2	should	should	AUX
ftr-469	214	3	we	we	PRON
ftr-469	214	4	attempt	attempt	VERB
ftr-469	214	5	to	to	PART
ftr-469	214	6	tax	tax	VERB
ftr-469	214	7	the	the	DET
ftr-469	214	8	farmer	farmer	NOUN
ftr-469	214	9	as	as	SCONJ
ftr-469	214	10	if	if	SCONJ
ftr-469	214	11	he	he	PRON
ftr-469	214	12	had	have	AUX
ftr-469	214	13	agreed	agree	VERB
ftr-469	214	14	to	to	ADP
ftr-469	214	15	the	the	DET
ftr-469	214	16	spot	spot	NOUN
ftr-469	214	17	price	price	NOUN
ftr-469	214	18	at	at	ADP
ftr-469	214	19	the	the	DET
ftr-469	214	20	time	time	NOUN
ftr-469	214	21	he	he	PRON
ftr-469	214	22	agrees	agree	VERB
ftr-469	214	23	to	to	PART
ftr-469	214	24	sell	sell	VERB
ftr-469	214	25	to	to	ADP
ftr-469	214	26	the	the	DET
ftr-469	214	27	owner	owner	NOUN
ftr-469	214	28	,	,	PUNCT
ftr-469	214	29	and	and	CCONJ
ftr-469	214	30	require	require	VERB
ftr-469	214	31	surrogate	surrogate	ADJ
ftr-469	214	32	taxation	taxation	NOUN
ftr-469	214	33	from	from	ADP
ftr-469	214	34	that	that	DET
ftr-469	214	35	point	point	NOUN
ftr-469	214	36	and	and	CCONJ
ftr-469	214	37	measured	measure	VERB
ftr-469	214	38	from	from	ADP
ftr-469	214	39	that	that	DET
ftr-469	214	40	value	value	NOUN
ftr-469	214	41	?	?	PUNCT
ftr-469	215	1	this	this	PRON
ftr-469	215	2	seems	seem	VERB
ftr-469	215	3	far	far	ADV
ftr-469	215	4	more	more	ADV
ftr-469	215	5	appropriate	appropriate	ADJ
ftr-469	215	6	and	and	CCONJ
ftr-469	215	7	certainly	certainly	ADV
ftr-469	215	8	more	more	ADV
ftr-469	215	9	consistent	consistent	ADJ
ftr-469	215	10	with	with	ADP
ftr-469	215	11	current	current	ADJ
ftr-469	215	12	law	law	NOUN
ftr-469	215	13	.	.	PUNCT
ftr-469	216	1	the	the	DET
ftr-469	216	2	reason	reason	NOUN
ftr-469	216	3	is	be	AUX
ftr-469	216	4	that	that	SCONJ
ftr-469	216	5	,	,	PUNCT
ftr-469	216	6	once	once	SCONJ
ftr-469	216	7	the	the	DET
ftr-469	216	8	farmer	farmer	NOUN
ftr-469	216	9	is	be	AUX
ftr-469	216	10	dealing	deal	VERB
ftr-469	216	11	with	with	ADP
ftr-469	216	12	the	the	DET
ftr-469	216	13	owner	owner	NOUN
ftr-469	216	14	,	,	PUNCT
ftr-469	216	15	we	we	PRON
ftr-469	216	16	can	can	AUX
ftr-469	216	17	assume	assume	VERB
ftr-469	216	18	that	that	SCONJ
ftr-469	216	19	he	he	PRON
ftr-469	216	20	is	be	AUX
ftr-469	216	21	in	in	ADP
ftr-469	216	22	a	a	DET
ftr-469	216	23	position	position	NOUN
ftr-469	216	24	to	to	PART
ftr-469	216	25	charge	charge	VERB
ftr-469	216	26	interest	interest	NOUN
ftr-469	216	27	for	for	ADP
ftr-469	216	28	the	the	DET
ftr-469	216	29	delay	delay	NOUN
ftr-469	216	30	in	in	ADP
ftr-469	216	31	payment	payment	NOUN
ftr-469	216	32	and	and	CCONJ
ftr-469	216	33	that	that	SCONJ
ftr-469	216	34	the	the	DET
ftr-469	216	35	racetrack	racetrack	NOUN
ftr-469	216	36	owner	owner	NOUN
ftr-469	216	37	's	's	PART
ftr-469	216	38	use	use	NOUN
ftr-469	216	39	of	of	ADP
ftr-469	216	40	the	the	DET
ftr-469	216	41	hay	hay	NOUN
ftr-469	216	42	will	will	AUX
ftr-469	216	43	allow	allow	VERB
ftr-469	216	44	him	he	PRON
ftr-469	216	45	to	to	PART
ftr-469	216	46	pay	pay	VERB
ftr-469	216	47	such	such	ADJ
ftr-469	216	48	interest	interest	NOUN
ftr-469	216	49	.	.	PUNCT
ftr-469	217	1	until	until	ADP
ftr-469	217	2	that	that	DET
ftr-469	217	3	time	time	NOUN
ftr-469	217	4	,	,	PUNCT
ftr-469	217	5	we	we	PRON
ftr-469	217	6	could	could	AUX
ftr-469	217	7	not	not	PART
ftr-469	217	8	be	be	AUX
ftr-469	217	9	sure	sure	ADJ
ftr-469	217	10	that	that	SCONJ
ftr-469	217	11	the	the	DET
ftr-469	217	12	farmer	farmer	NOUN
ftr-469	217	13	could	could	AUX
ftr-469	217	14	command	command	VERB
ftr-469	217	15	any	any	DET
ftr-469	217	16	price	price	NOUN
ftr-469	217	17	,	,	PUNCT
ftr-469	217	18	much	much	ADV
ftr-469	217	19	less	less	ADJ
ftr-469	217	20	a	a	DET
ftr-469	217	21	price	price	NOUN
ftr-469	217	22	with	with	ADP
ftr-469	217	23	interest	interest	NOUN
ftr-469	217	24	,	,	PUNCT
ftr-469	217	25	for	for	ADP
ftr-469	217	26	his	his	PRON
ftr-469	217	27	hay	hay	NOUN
ftr-469	217	28	.	.	PUNCT
ftr-469	218	1	after	after	ADP
ftr-469	218	2	that	that	DET
ftr-469	218	3	time	time	NOUN
ftr-469	218	4	,	,	PUNCT
ftr-469	218	5	the	the	DET
ftr-469	218	6	presumption	presumption	NOUN
ftr-469	218	7	that	that	SCONJ
ftr-469	218	8	he	he	PRON
ftr-469	218	9	could	could	AUX
ftr-469	218	10	charge	charge	VERB
ftr-469	218	11	interest	interest	NOUN
ftr-469	218	12	seems	seem	VERB
ftr-469	218	13	more	more	ADJ
ftr-469	218	14	appropriate.2'4	appropriate.2'4	PROPN
ftr-469	218	15	because	because	SCONJ
ftr-469	218	16	the	the	DET
ftr-469	218	17	farmer	farmer	NOUN
ftr-469	218	18	and	and	CCONJ
ftr-469	218	19	the	the	DET
ftr-469	218	20	owner	owner	NOUN
ftr-469	218	21	have	have	VERB
ftr-469	218	22	control	control	NOUN
ftr-469	218	23	over	over	ADP
ftr-469	218	24	the	the	DET
ftr-469	218	25	terms	term	NOUN
ftr-469	218	26	of	of	ADP
ftr-469	218	27	their	their	PRON
ftr-469	218	28	agreement	agreement	NOUN
ftr-469	218	29	,	,	PUNCT
ftr-469	218	30	it	it	PRON
ftr-469	218	31	may	may	AUX
ftr-469	218	32	be	be	AUX
ftr-469	218	33	appropriate	appropriate	ADJ
ftr-469	218	34	to	to	PART
ftr-469	218	35	assume	assume	VERB
ftr-469	218	36	that	that	SCONJ
ftr-469	218	37	they	they	PRON
ftr-469	218	38	have	have	AUX
ftr-469	218	39	consciously	consciously	ADV
ftr-469	218	40	agreed	agree	VERB
ftr-469	218	41	to	to	PART
ftr-469	218	42	defer	defer	VERB
ftr-469	218	43	payment	payment	NOUN
ftr-469	218	44	,	,	PUNCT
ftr-469	218	45	and	and	CCONJ
ftr-469	218	46	that	that	SCONJ
ftr-469	218	47	surrogate	surrogate	ADJ
ftr-469	218	48	taxation	taxation	NOUN
ftr-469	218	49	is	be	AUX
ftr-469	218	50	therefore	therefore	ADV
ftr-469	218	51	appropriate	appropriate	ADJ
ftr-469	218	52	.	.	PUNCT
ftr-469	219	1	but	but	CCONJ
ftr-469	219	2	the	the	DET
ftr-469	219	3	first	first	ADJ
ftr-469	219	4	premise	premise	NOUN
ftr-469	219	5	behind	behind	ADP
ftr-469	219	6	surrogate	surrogate	ADJ
ftr-469	219	7	taxation	taxation	NOUN
ftr-469	219	8	(	(	PUNCT
ftr-469	219	9	that	that	SCONJ
ftr-469	219	10	payees	payee	NOUN
ftr-469	219	11	can	can	AUX
ftr-469	219	12	all	all	ADV
ftr-469	219	13	command	command	VERB
ftr-469	219	14	an	an	DET
ftr-469	219	15	interest	interest	NOUN
ftr-469	219	16	-	-	PUNCT
ftr-469	219	17	like	like	ADJ
ftr-469	219	18	rate	rate	NOUN
ftr-469	219	19	of	of	ADP
ftr-469	219	20	return	return	NOUN
ftr-469	219	21	on	on	ADP
ftr-469	219	22	all	all	DET
ftr-469	219	23	values	value	NOUN
ftr-469	219	24	from	from	ADP
ftr-469	219	25	their	their	PRON
ftr-469	219	26	initial	initial	ADJ
ftr-469	219	27	creation	creation	NOUN
ftr-469	219	28	)	)	PUNCT
ftr-469	219	29	is	be	AUX
ftr-469	219	30	likely	likely	ADJ
ftr-469	219	31	to	to	PART
ftr-469	219	32	be	be	AUX
ftr-469	219	33	met	meet	VERB
ftr-469	219	34	only	only	ADV
ftr-469	219	35	after	after	SCONJ
ftr-469	219	36	the	the	DET
ftr-469	219	37	farmer	farmer	NOUN
ftr-469	219	38	and	and	CCONJ
ftr-469	219	39	the	the	DET
ftr-469	219	40	owner	owner	NOUN
ftr-469	219	41	strike	strike	VERB
ftr-469	219	42	a	a	DET
ftr-469	219	43	deal	deal	NOUN
ftr-469	219	44	.	.	PUNCT
ftr-469	220	1	the	the	DET
ftr-469	220	2	second	second	ADJ
ftr-469	220	3	premise	premise	NOUN
ftr-469	220	4	vital	vital	ADJ
ftr-469	220	5	to	to	PART
ftr-469	220	6	surrogate	surrogate	VERB
ftr-469	220	7	taxation	taxation	NOUN
ftr-469	220	8	is	be	AUX
ftr-469	220	9	that	that	SCONJ
ftr-469	220	10	all	all	DET
ftr-469	220	11	values	value	NOUN
ftr-469	220	12	once	once	ADV
ftr-469	220	13	created	create	VERB
ftr-469	220	14	are	be	AUX
ftr-469	220	15	never	never	ADV
ftr-469	220	16	destroyed	destroy	VERB
ftr-469	220	17	.	.	PUNCT
ftr-469	221	1	these	these	DET
ftr-469	221	2	values	value	NOUN
ftr-469	221	3	are	be	AUX
ftr-469	221	4	instead	instead	ADV
ftr-469	221	5	always	always	ADV
ftr-469	221	6	used	use	VERB
ftr-469	221	7	up	up	ADP
ftr-469	221	8	in	in	ADP
ftr-469	221	9	the	the	DET
ftr-469	221	10	course	course	NOUN
ftr-469	221	11	of	of	ADP
ftr-469	221	12	creating	create	VERB
ftr-469	221	13	other	other	ADJ
ftr-469	221	14	values	value	NOUN
ftr-469	221	15	or	or	CCONJ
ftr-469	221	16	consumed	consume	VERB
ftr-469	221	17	in	in	ADP
ftr-469	221	18	a	a	DET
ftr-469	221	19	way	way	NOUN
ftr-469	221	20	consistent	consistent	ADJ
ftr-469	221	21	with	with	ADP
ftr-469	221	22	their	their	PRON
ftr-469	221	23	remaining	remain	VERB
ftr-469	221	24	in	in	ADP
ftr-469	221	25	the	the	DET
ftr-469	221	26	tax	tax	NOUN
ftr-469	221	27	base	base	NOUN
ftr-469	221	28	.	.	PUNCT
ftr-469	222	1	therefore	therefore	ADV
ftr-469	222	2	transferors	transferor	NOUN
ftr-469	222	3	of	of	ADP
ftr-469	222	4	value	value	NOUN
ftr-469	222	5	can	can	AUX
ftr-469	222	6	be	be	AUX
ftr-469	222	7	assumed	assume	VERB
ftr-469	222	8	to	to	ADP
ftr-469	222	9	23	23	NUM
ftr-469	222	10	.	.	PUNCT
ftr-469	223	1	in	in	ADP
ftr-469	223	2	this	this	DET
ftr-469	223	3	example	example	NOUN
ftr-469	223	4	,	,	PUNCT
ftr-469	223	5	if	if	SCONJ
ftr-469	223	6	the	the	DET
ftr-469	223	7	later	later	ADJ
ftr-469	223	8	market	market	NOUN
ftr-469	223	9	transaction	transaction	NOUN
ftr-469	223	10	affected	affect	VERB
ftr-469	223	11	the	the	DET
ftr-469	223	12	taxation	taxation	NOUN
ftr-469	223	13	of	of	ADP
ftr-469	223	14	earlier	early	ADJ
ftr-469	223	15	events	event	NOUN
ftr-469	223	16	,	,	PUNCT
ftr-469	223	17	the	the	DET
ftr-469	223	18	payment	payment	NOUN
ftr-469	223	19	,	,	PUNCT
ftr-469	223	20	when	when	SCONJ
ftr-469	223	21	ultimately	ultimately	ADV
ftr-469	223	22	made	make	VERB
ftr-469	223	23	,	,	PUNCT
ftr-469	223	24	would	would	AUX
ftr-469	223	25	be	be	AUX
ftr-469	223	26	viewed	view	VERB
ftr-469	223	27	as	as	ADP
ftr-469	223	28	a	a	DET
ftr-469	223	29	lower	low	ADJ
ftr-469	223	30	price	price	NOUN
ftr-469	223	31	,	,	PUNCT
ftr-469	223	32	but	but	CCONJ
ftr-469	223	33	with	with	ADP
ftr-469	223	34	a	a	DET
ftr-469	223	35	higher	high	ADJ
ftr-469	223	36	rate	rate	NOUN
ftr-469	223	37	of	of	ADP
ftr-469	223	38	interest	interest	NOUN
ftr-469	223	39	charged	charge	VERB
ftr-469	223	40	.	.	PUNCT
ftr-469	224	1	24	24	NUM
ftr-469	224	2	.	.	PUNCT
ftr-469	225	1	the	the	DET
ftr-469	225	2	text	text	NOUN
ftr-469	225	3	ignores	ignore	VERB
ftr-469	225	4	one	one	NUM
ftr-469	225	5	troubling	troubling	ADJ
ftr-469	225	6	complication	complication	NOUN
ftr-469	225	7	.	.	PUNCT
ftr-469	226	1	is	be	AUX
ftr-469	226	2	any	any	DET
ftr-469	226	3	future	future	ADJ
ftr-469	226	4	increase	increase	NOUN
ftr-469	226	5	in	in	ADP
ftr-469	226	6	the	the	DET
ftr-469	226	7	price	price	NOUN
ftr-469	226	8	of	of	ADP
ftr-469	226	9	the	the	DET
ftr-469	226	10	hay	hay	NOUN
ftr-469	226	11	a	a	DET
ftr-469	226	12	separate	separate	ADJ
ftr-469	226	13	asset	asset	NOUN
ftr-469	226	14	,	,	PUNCT
ftr-469	226	15	which	which	PRON
ftr-469	226	16	,	,	PUNCT
ftr-469	226	17	as	as	ADP
ftr-469	226	18	a	a	DET
ftr-469	226	19	normative	normative	ADJ
ftr-469	226	20	matter	matter	NOUN
ftr-469	226	21	,	,	PUNCT
ftr-469	226	22	need	need	AUX
ftr-469	226	23	not	not	PART
ftr-469	226	24	have	have	AUX
ftr-469	226	25	been	be	AUX
ftr-469	226	26	included	include	VERB
ftr-469	226	27	in	in	ADP
ftr-469	226	28	the	the	DET
ftr-469	226	29	tax	tax	NOUN
ftr-469	226	30	base	base	NOUN
ftr-469	226	31	as	as	ADP
ftr-469	226	32	of	of	ADP
ftr-469	226	33	the	the	DET
ftr-469	226	34	time	time	NOUN
ftr-469	226	35	the	the	DET
ftr-469	226	36	deal	deal	NOUN
ftr-469	226	37	was	be	AUX
ftr-469	226	38	struck	strike	VERB
ftr-469	226	39	,	,	PUNCT
ftr-469	226	40	or	or	CCONJ
ftr-469	226	41	is	be	AUX
ftr-469	226	42	it	it	PRON
ftr-469	226	43	part	part	NOUN
ftr-469	226	44	of	of	ADP
ftr-469	226	45	the	the	DET
ftr-469	226	46	value	value	NOUN
ftr-469	226	47	that	that	PRON
ftr-469	226	48	the	the	DET
ftr-469	226	49	farmer	farmer	NOUN
ftr-469	226	50	is	be	AUX
ftr-469	226	51	effectively	effectively	ADV
ftr-469	226	52	deferring	defer	VERB
ftr-469	226	53	?	?	PUNCT
ftr-469	227	1	19971	19971	NUM
ftr-469	227	2	florida	florida	PROPN
ftr-469	227	3	tax	tax	NOUN
ftr-469	227	4	review	review	NOUN
ftr-469	227	5	be	be	AUX
ftr-469	227	6	implicitly	implicitly	ADV
ftr-469	227	7	charging	charge	VERB
ftr-469	227	8	interest	interest	NOUN
ftr-469	227	9	,	,	PUNCT
ftr-469	227	10	because	because	SCONJ
ftr-469	227	11	those	those	PRON
ftr-469	227	12	to	to	PART
ftr-469	227	13	whom	whom	PRON
ftr-469	227	14	they	they	PRON
ftr-469	227	15	have	have	AUX
ftr-469	227	16	transferred	transfer	VERB
ftr-469	227	17	value	value	NOUN
ftr-469	227	18	will	will	AUX
ftr-469	227	19	in	in	ADP
ftr-469	227	20	turn	turn	NOUN
ftr-469	227	21	put	put	VERB
ftr-469	227	22	that	that	DET
ftr-469	227	23	value	value	NOUN
ftr-469	227	24	to	to	PART
ftr-469	227	25	further	far	ADV
ftr-469	227	26	productive	productive	VERB
ftr-469	227	27	use?2	use?2	NOUN
ftr-469	227	28	if	if	SCONJ
ftr-469	227	29	the	the	DET
ftr-469	227	30	farmer	farmer	NOUN
ftr-469	227	31	sells	sell	VERB
ftr-469	227	32	to	to	ADP
ftr-469	227	33	the	the	DET
ftr-469	227	34	racetrack	racetrack	NOUN
ftr-469	227	35	owner	owner	NOUN
ftr-469	227	36	,	,	PUNCT
ftr-469	227	37	the	the	DET
ftr-469	227	38	owner	owner	NOUN
ftr-469	227	39	will	will	AUX
ftr-469	227	40	presumably	presumably	ADV
ftr-469	227	41	buy	buy	VERB
ftr-469	227	42	the	the	DET
ftr-469	227	43	hay	hay	NOUN
ftr-469	227	44	only	only	ADV
ftr-469	227	45	if	if	SCONJ
ftr-469	227	46	he	he	PRON
ftr-469	227	47	can	can	AUX
ftr-469	227	48	expect	expect	VERB
ftr-469	227	49	to	to	PART
ftr-469	227	50	use	use	VERB
ftr-469	227	51	it	it	PRON
ftr-469	227	52	to	to	PART
ftr-469	227	53	create	create	VERB
ftr-469	227	54	other	other	ADJ
ftr-469	227	55	values	value	NOUN
ftr-469	227	56	.	.	PUNCT
ftr-469	228	1	the	the	DET
ftr-469	228	2	farmer	farmer	NOUN
ftr-469	228	3	's	's	PART
ftr-469	228	4	labor	labor	NOUN
ftr-469	228	5	has	have	AUX
ftr-469	228	6	produced	produce	VERB
ftr-469	228	7	the	the	DET
ftr-469	228	8	value	value	NOUN
ftr-469	228	9	of	of	ADP
ftr-469	228	10	the	the	DET
ftr-469	228	11	hay	hay	NOUN
ftr-469	228	12	,	,	PUNCT
ftr-469	228	13	and	and	CCONJ
ftr-469	228	14	presumably	presumably	ADV
ftr-469	228	15	this	this	DET
ftr-469	228	16	value	value	NOUN
ftr-469	228	17	will	will	AUX
ftr-469	228	18	be	be	AUX
ftr-469	228	19	used	use	VERB
ftr-469	228	20	up	up	ADP
ftr-469	228	21	in	in	ADP
ftr-469	228	22	the	the	DET
ftr-469	228	23	course	course	NOUN
ftr-469	228	24	of	of	ADP
ftr-469	228	25	the	the	DET
ftr-469	228	26	operations	operation	NOUN
ftr-469	228	27	of	of	ADP
ftr-469	228	28	the	the	DET
ftr-469	228	29	racetrack	racetrack	NOUN
ftr-469	228	30	.	.	PUNCT
ftr-469	229	1	without	without	ADP
ftr-469	229	2	surrogate	surrogate	ADJ
ftr-469	229	3	taxation	taxation	NOUN
ftr-469	229	4	,	,	PUNCT
ftr-469	229	5	the	the	DET
ftr-469	229	6	value	value	NOUN
ftr-469	229	7	of	of	ADP
ftr-469	229	8	the	the	DET
ftr-469	229	9	hay	hay	NOUN
ftr-469	229	10	could	could	AUX
ftr-469	229	11	be	be	AUX
ftr-469	229	12	kept	keep	VERB
ftr-469	229	13	out	out	ADP
ftr-469	229	14	of	of	ADP
ftr-469	229	15	the	the	DET
ftr-469	229	16	tax	tax	NOUN
ftr-469	229	17	base	base	NOUN
ftr-469	229	18	by	by	ADP
ftr-469	229	19	deferring	defer	VERB
ftr-469	229	20	payment	payment	NOUN
ftr-469	229	21	to	to	ADP
ftr-469	229	22	the	the	DET
ftr-469	229	23	farmer	farmer	NOUN
ftr-469	229	24	so	so	ADV
ftr-469	229	25	long	long	ADV
ftr-469	229	26	as	as	SCONJ
ftr-469	229	27	the	the	DET
ftr-469	229	28	farmer	farmer	NOUN
ftr-469	229	29	is	be	AUX
ftr-469	229	30	willing	willing	ADJ
ftr-469	229	31	to	to	PART
ftr-469	229	32	accept	accept	VERB
ftr-469	229	33	the	the	DET
ftr-469	229	34	owner	owner	NOUN
ftr-469	229	35	's	's	PART
ftr-469	229	36	credit	credit	NOUN
ftr-469	229	37	.	.	PUNCT
ftr-469	230	1	without	without	ADP
ftr-469	230	2	surrogate	surrogate	ADJ
ftr-469	230	3	taxation	taxation	NOUN
ftr-469	230	4	,	,	PUNCT
ftr-469	230	5	both	both	DET
ftr-469	230	6	parties	party	NOUN
ftr-469	230	7	can	can	AUX
ftr-469	230	8	benefit	benefit	VERB
ftr-469	230	9	from	from	ADP
ftr-469	230	10	arranging	arrange	VERB
ftr-469	230	11	their	their	PRON
ftr-469	230	12	affairs	affair	NOUN
ftr-469	230	13	to	to	PART
ftr-469	230	14	take	take	VERB
ftr-469	230	15	advantage	advantage	NOUN
ftr-469	230	16	of	of	ADP
ftr-469	230	17	this	this	DET
ftr-469	230	18	omission	omission	NOUN
ftr-469	230	19	.	.	PUNCT
ftr-469	231	1	therefore	therefore	ADV
ftr-469	231	2	,	,	PUNCT
ftr-469	231	3	in	in	ADP
ftr-469	231	4	the	the	DET
ftr-469	231	5	ordinary	ordinary	ADJ
ftr-469	231	6	case	case	NOUN
ftr-469	231	7	,	,	PUNCT
ftr-469	231	8	the	the	DET
ftr-469	231	9	owner	owner	NOUN
ftr-469	231	10	should	should	AUX
ftr-469	231	11	not	not	PART
ftr-469	231	12	be	be	AUX
ftr-469	231	13	able	able	ADJ
ftr-469	231	14	to	to	PART
ftr-469	231	15	take	take	VERB
ftr-469	231	16	into	into	ADP
ftr-469	231	17	account	account	NOUN
ftr-469	231	18	the	the	DET
ftr-469	231	19	cost	cost	NOUN
ftr-469	231	20	of	of	ADP
ftr-469	231	21	the	the	DET
ftr-469	231	22	hay	hay	NOUN
ftr-469	231	23	until	until	SCONJ
ftr-469	231	24	the	the	DET
ftr-469	231	25	farmer	farmer	NOUN
ftr-469	231	26	has	have	AUX
ftr-469	231	27	included	include	VERB
ftr-469	231	28	it	it	PRON
ftr-469	231	29	in	in	ADP
ftr-469	231	30	his	his	PRON
ftr-469	231	31	income	income	NOUN
ftr-469	231	32	.	.	PUNCT
ftr-469	232	1	but	but	CCONJ
ftr-469	232	2	what	what	PRON
ftr-469	232	3	if	if	SCONJ
ftr-469	232	4	the	the	DET
ftr-469	232	5	weather	weather	NOUN
ftr-469	232	6	changes	change	VERB
ftr-469	232	7	abruptly	abruptly	ADV
ftr-469	232	8	and	and	CCONJ
ftr-469	232	9	an	an	DET
ftr-469	232	10	undetected	undetected	ADJ
ftr-469	232	11	leak	leak	NOUN
ftr-469	232	12	in	in	ADP
ftr-469	232	13	the	the	DET
ftr-469	232	14	racetrack	racetrack	NOUN
ftr-469	232	15	owner	owner	NOUN
ftr-469	232	16	's	's	PART
ftr-469	232	17	barn	barn	NOUN
ftr-469	232	18	renders	render	VERB
ftr-469	232	19	the	the	DET
ftr-469	232	20	hay	hay	NOUN
ftr-469	232	21	useless	useless	ADJ
ftr-469	232	22	?	?	PUNCT
ftr-469	233	1	from	from	ADP
ftr-469	233	2	the	the	DET
ftr-469	233	3	point	point	NOUN
ftr-469	233	4	of	of	ADP
ftr-469	233	5	view	view	NOUN
ftr-469	233	6	of	of	ADP
ftr-469	233	7	the	the	DET
ftr-469	233	8	overall	overall	ADJ
ftr-469	233	9	tax	tax	NOUN
ftr-469	233	10	base	base	NOUN
ftr-469	233	11	,	,	PUNCT
ftr-469	233	12	there	there	PRON
ftr-469	233	13	are	be	VERB
ftr-469	233	14	no	no	DET
ftr-469	233	15	more	more	ADJ
ftr-469	233	16	values	value	NOUN
ftr-469	233	17	that	that	PRON
ftr-469	233	18	should	should	AUX
ftr-469	233	19	be	be	AUX
ftr-469	233	20	included	include	VERB
ftr-469	233	21	than	than	SCONJ
ftr-469	233	22	there	there	PRON
ftr-469	233	23	would	would	AUX
ftr-469	233	24	be	be	AUX
ftr-469	233	25	if	if	SCONJ
ftr-469	233	26	the	the	DET
ftr-469	233	27	farmer	farmer	NOUN
ftr-469	233	28	had	have	AUX
ftr-469	233	29	never	never	ADV
ftr-469	233	30	produced	produce	VERB
ftr-469	233	31	the	the	DET
ftr-469	233	32	hay	hay	NOUN
ftr-469	233	33	.	.	PUNCT
ftr-469	234	1	although	although	SCONJ
ftr-469	234	2	he	he	PRON
ftr-469	234	3	has	have	AUX
ftr-469	234	4	not	not	PART
ftr-469	234	5	ultimately	ultimately	ADV
ftr-469	234	6	received	receive	VERB
ftr-469	234	7	anything	anything	PRON
ftr-469	234	8	in	in	ADP
ftr-469	234	9	return	return	NOUN
ftr-469	234	10	,	,	PUNCT
ftr-469	234	11	the	the	DET
ftr-469	234	12	owner	owner	NOUN
ftr-469	234	13	must	must	AUX
ftr-469	234	14	still	still	ADV
ftr-469	234	15	pay	pay	VERB
ftr-469	234	16	the	the	DET
ftr-469	234	17	farmer	farmer	NOUN
ftr-469	234	18	next	next	ADJ
ftr-469	234	19	year	year	NOUN
ftr-469	234	20	based	base	VERB
ftr-469	234	21	on	on	ADP
ftr-469	234	22	hay	hay	NOUN
ftr-469	234	23	prices	price	NOUN
ftr-469	234	24	in	in	ADP
ftr-469	234	25	the	the	DET
ftr-469	234	26	interim	interim	NOUN
ftr-469	234	27	.	.	PUNCT
ftr-469	235	1	6	6	NUM
ftr-469	235	2	to	to	PART
ftr-469	235	3	replicate	replicate	VERB
ftr-469	235	4	the	the	DET
ftr-469	235	5	tax	tax	NOUN
ftr-469	235	6	base	base	NOUN
ftr-469	235	7	that	that	PRON
ftr-469	235	8	would	would	AUX
ftr-469	235	9	have	have	AUX
ftr-469	235	10	been	be	AUX
ftr-469	235	11	available	available	ADJ
ftr-469	235	12	had	have	VERB
ftr-469	235	13	the	the	DET
ftr-469	235	14	farmer	farmer	NOUN
ftr-469	235	15	never	never	ADV
ftr-469	235	16	produced	produce	VERB
ftr-469	235	17	the	the	DET
ftr-469	235	18	hay	hay	NOUN
ftr-469	235	19	,	,	PUNCT
ftr-469	235	20	we	we	PRON
ftr-469	235	21	would	would	AUX
ftr-469	235	22	have	have	VERB
ftr-469	235	23	to	to	PART
ftr-469	235	24	allow	allow	VERB
ftr-469	235	25	the	the	DET
ftr-469	235	26	owner	owner	NOUN
ftr-469	235	27	to	to	PART
ftr-469	235	28	transfer	transfer	VERB
ftr-469	235	29	a	a	DET
ftr-469	235	30	fund	fund	NOUN
ftr-469	235	31	of	of	ADP
ftr-469	235	32	cash	cash	NOUN
ftr-469	235	33	to	to	ADP
ftr-469	235	34	the	the	DET
ftr-469	235	35	farmer	farmer	NOUN
ftr-469	235	36	without	without	ADP
ftr-469	235	37	any	any	DET
ftr-469	235	38	net	net	ADJ
ftr-469	235	39	diminution	diminution	NOUN
ftr-469	235	40	by	by	ADP
ftr-469	235	41	tax	tax	NOUN
ftr-469	235	42	.	.	PUNCT
ftr-469	236	1	there	there	PRON
ftr-469	236	2	are	be	VERB
ftr-469	236	3	no	no	DET
ftr-469	236	4	current	current	ADJ
ftr-469	236	5	tax	tax	NOUN
ftr-469	236	6	accounting	accounting	NOUN
ftr-469	236	7	norms	norm	NOUN
ftr-469	236	8	that	that	PRON
ftr-469	236	9	inform	inform	VERB
ftr-469	236	10	us	we	PRON
ftr-469	236	11	which	which	DET
ftr-469	236	12	point	point	NOUN
ftr-469	236	13	of	of	ADP
ftr-469	236	14	comparison	comparison	NOUN
ftr-469	236	15	-	-	PUNCT
ftr-469	236	16	as	as	SCONJ
ftr-469	236	17	if	if	SCONJ
ftr-469	236	18	there	there	PRON
ftr-469	236	19	had	have	AUX
ftr-469	236	20	never	never	ADV
ftr-469	236	21	been	be	AUX
ftr-469	236	22	any	any	DET
ftr-469	236	23	hay	hay	NOUN
ftr-469	236	24	or	or	CCONJ
ftr-469	236	25	as	as	SCONJ
ftr-469	236	26	if	if	SCONJ
ftr-469	236	27	the	the	DET
ftr-469	236	28	hay	hay	NOUN
ftr-469	236	29	continued	continue	VERB
ftr-469	236	30	to	to	PART
ftr-469	236	31	have	have	VERB
ftr-469	236	32	value	value	NOUN
ftr-469	236	33	-	-	PUNCT
ftr-469	236	34	is	be	AUX
ftr-469	236	35	correct	correct	ADJ
ftr-469	236	36	.	.	PUNCT
ftr-469	237	1	the	the	DET
ftr-469	237	2	problem	problem	NOUN
ftr-469	237	3	lies	lie	VERB
ftr-469	237	4	in	in	ADP
ftr-469	237	5	the	the	DET
ftr-469	237	6	failure	failure	NOUN
ftr-469	237	7	of	of	ADP
ftr-469	237	8	income	income	NOUN
ftr-469	237	9	tax	tax	NOUN
ftr-469	237	10	theory	theory	NOUN
ftr-469	237	11	to	to	PART
ftr-469	237	12	define	define	VERB
ftr-469	237	13	precisely	precisely	ADV
ftr-469	237	14	when	when	SCONJ
ftr-469	237	15	realization	realization	NOUN
ftr-469	237	16	is	be	AUX
ftr-469	237	17	normatively	normatively	ADV
ftr-469	237	18	appropriate	appropriate	ADJ
ftr-469	237	19	.	.	PUNCT
ftr-469	238	1	on	on	ADP
ftr-469	238	2	the	the	DET
ftr-469	238	3	one	one	NUM
ftr-469	238	4	hand	hand	NOUN
ftr-469	238	5	,	,	PUNCT
ftr-469	238	6	the	the	DET
ftr-469	238	7	government	government	NOUN
ftr-469	238	8	's	's	PART
ftr-469	238	9	claim	claim	NOUN
ftr-469	238	10	to	to	ADP
ftr-469	238	11	a	a	DET
ftr-469	238	12	share	share	NOUN
ftr-469	238	13	of	of	ADP
ftr-469	238	14	the	the	DET
ftr-469	238	15	earnings	earning	NOUN
ftr-469	238	16	from	from	ADP
ftr-469	238	17	a	a	DET
ftr-469	238	18	fund	fund	NOUN
ftr-469	238	19	(	(	PUNCT
ftr-469	238	20	the	the	DET
ftr-469	238	21	hay	hay	NOUN
ftr-469	238	22	)	)	PUNCT
ftr-469	238	23	that	that	PRON
ftr-469	238	24	no	no	ADV
ftr-469	238	25	longer	long	ADV
ftr-469	238	26	exists	exist	VERB
ftr-469	238	27	seems	seem	VERB
ftr-469	238	28	tenuous	tenuous	ADJ
ftr-469	238	29	.	.	PUNCT
ftr-469	239	1	if	if	SCONJ
ftr-469	239	2	realization	realization	NOUN
ftr-469	239	3	is	be	AUX
ftr-469	239	4	appropriate	appropriate	ADJ
ftr-469	239	5	only	only	ADV
ftr-469	239	6	when	when	SCONJ
ftr-469	239	7	values	value	NOUN
ftr-469	239	8	are	be	AUX
ftr-469	239	9	sufficiently	sufficiently	ADV
ftr-469	239	10	concrete	concrete	ADJ
ftr-469	239	11	that	that	SCONJ
ftr-469	239	12	they	they	PRON
ftr-469	239	13	can	can	AUX
ftr-469	239	14	be	be	AUX
ftr-469	239	15	presumed	presume	VERB
ftr-469	239	16	to	to	PART
ftr-469	239	17	be	be	AUX
ftr-469	239	18	commanding	command	VERB
ftr-469	239	19	an	an	DET
ftr-469	239	20	interest	interest	NOUN
ftr-469	239	21	-	-	PUNCT
ftr-469	239	22	like	like	ADJ
ftr-469	239	23	return	return	NOUN
ftr-469	239	24	,	,	PUNCT
ftr-469	239	25	then	then	ADV
ftr-469	239	26	the	the	DET
ftr-469	239	27	never	never	ADV
ftr-469	239	28	-	-	PUNCT
ftr-469	239	29	any	any	DET
ftr-469	239	30	-	-	PUNCT
ftr-469	239	31	hay	hay	NOUN
ftr-469	239	32	baseline	baseline	NOUN
ftr-469	239	33	is	be	AUX
ftr-469	239	34	by	by	ADP
ftr-469	239	35	analogy	analogy	NOUN
ftr-469	239	36	most	most	ADV
ftr-469	239	37	appropriate	appropriate	ADJ
ftr-469	239	38	for	for	ADP
ftr-469	239	39	the	the	DET
ftr-469	239	40	destroyed	destroy	VERB
ftr-469	239	41	-	-	PUNCT
ftr-469	239	42	hay	hay	NOUN
ftr-469	239	43	situation	situation	NOUN
ftr-469	239	44	.	.	PUNCT
ftr-469	240	1	on	on	ADP
ftr-469	240	2	the	the	DET
ftr-469	240	3	other	other	ADJ
ftr-469	240	4	hand	hand	NOUN
ftr-469	240	5	,	,	PUNCT
ftr-469	240	6	if	if	SCONJ
ftr-469	240	7	cash	cash	NOUN
ftr-469	240	8	had	have	AUX
ftr-469	240	9	been	be	AUX
ftr-469	240	10	paid	pay	VERB
ftr-469	240	11	by	by	ADP
ftr-469	240	12	the	the	DET
ftr-469	240	13	owner	owner	NOUN
ftr-469	240	14	initially	initially	ADV
ftr-469	240	15	,	,	PUNCT
ftr-469	240	16	the	the	DET
ftr-469	240	17	government	government	NOUN
ftr-469	240	18	would	would	AUX
ftr-469	240	19	have	have	AUX
ftr-469	240	20	received	receive	VERB
ftr-469	240	21	its	its	PRON
ftr-469	240	22	share	share	NOUN
ftr-469	240	23	earlier	early	ADV
ftr-469	240	24	,	,	PUNCT
ftr-469	240	25	and	and	CCONJ
ftr-469	240	26	the	the	DET
ftr-469	240	27	earnings	earning	NOUN
ftr-469	240	28	on	on	ADP
ftr-469	240	29	this	this	DET
ftr-469	240	30	share	share	NOUN
ftr-469	240	31	would	would	AUX
ftr-469	240	32	not	not	PART
ftr-469	240	33	have	have	AUX
ftr-469	240	34	been	be	AUX
ftr-469	240	35	contingent	contingent	ADJ
ftr-469	240	36	on	on	ADP
ftr-469	240	37	the	the	DET
ftr-469	240	38	fund	fund	NOUN
ftr-469	240	39	's	's	PART
ftr-469	240	40	ability	ability	NOUN
ftr-469	240	41	to	to	PART
ftr-469	240	42	produce	produce	VERB
ftr-469	240	43	such	such	DET
ftr-469	240	44	a	a	DET
ftr-469	240	45	return	return	NOUN
ftr-469	240	46	.	.	PUNCT
ftr-469	241	1	25	25	NUM
ftr-469	241	2	.	.	PUNCT
ftr-469	242	1	owners	owner	NOUN
ftr-469	242	2	of	of	ADP
ftr-469	242	3	self	self	NOUN
ftr-469	242	4	-	-	PUNCT
ftr-469	242	5	created	create	VERB
ftr-469	242	6	assets	asset	NOUN
ftr-469	242	7	could	could	AUX
ftr-469	242	8	also	also	ADV
ftr-469	242	9	be	be	AUX
ftr-469	242	10	assumed	assume	VERB
ftr-469	242	11	to	to	PART
ftr-469	242	12	be	be	AUX
ftr-469	242	13	implicitly	implicitly	ADV
ftr-469	242	14	charging	charge	VERB
ftr-469	242	15	themselves	themselves	PRON
ftr-469	242	16	interest	interest	NOUN
ftr-469	242	17	as	as	SCONJ
ftr-469	242	18	they	they	PRON
ftr-469	242	19	await	await	VERB
ftr-469	242	20	the	the	DET
ftr-469	242	21	sale	sale	NOUN
ftr-469	242	22	of	of	ADP
ftr-469	242	23	the	the	DET
ftr-469	242	24	second	second	ADJ
ftr-469	242	25	stage	stage	NOUN
ftr-469	242	26	of	of	ADP
ftr-469	242	27	self	self	NOUN
ftr-469	242	28	-	-	PUNCT
ftr-469	242	29	created	create	VERB
ftr-469	242	30	assets	asset	NOUN
ftr-469	242	31	.	.	PUNCT
ftr-469	243	1	thus	thus	ADV
ftr-469	243	2	,	,	PUNCT
ftr-469	243	3	in	in	ADP
ftr-469	243	4	the	the	DET
ftr-469	243	5	normal	normal	ADJ
ftr-469	243	6	course	course	NOUN
ftr-469	243	7	,	,	PUNCT
ftr-469	243	8	the	the	DET
ftr-469	243	9	farmer	farmer	NOUN
ftr-469	243	10	bales	bale	VERB
ftr-469	243	11	the	the	DET
ftr-469	243	12	hay	hay	NOUN
ftr-469	243	13	under	under	ADP
ftr-469	243	14	the	the	DET
ftr-469	243	15	expectation	expectation	NOUN
ftr-469	243	16	that	that	SCONJ
ftr-469	243	17	his	his	PRON
ftr-469	243	18	later	later	ADJ
ftr-469	243	19	livestock	livestock	NOUN
ftr-469	243	20	sales	sale	NOUN
ftr-469	243	21	will	will	AUX
ftr-469	243	22	provide	provide	VERB
ftr-469	243	23	him	he	PRON
ftr-469	243	24	adequate	adequate	ADJ
ftr-469	243	25	compensation	compensation	NOUN
ftr-469	243	26	for	for	ADP
ftr-469	243	27	the	the	DET
ftr-469	243	28	labor	labor	NOUN
ftr-469	243	29	and	and	CCONJ
ftr-469	243	30	incidental	incidental	ADJ
ftr-469	243	31	costs	cost	NOUN
ftr-469	243	32	that	that	PRON
ftr-469	243	33	he	he	PRON
ftr-469	243	34	incurs	incur	VERB
ftr-469	243	35	while	while	SCONJ
ftr-469	243	36	baling	bale	VERB
ftr-469	243	37	,	,	PUNCT
ftr-469	243	38	plus	plus	CCONJ
ftr-469	243	39	a	a	DET
ftr-469	243	40	modest	modest	ADJ
ftr-469	243	41	rate	rate	NOUN
ftr-469	243	42	of	of	ADP
ftr-469	243	43	return	return	NOUN
ftr-469	243	44	for	for	ADP
ftr-469	243	45	the	the	DET
ftr-469	243	46	delay	delay	NOUN
ftr-469	243	47	in	in	ADP
ftr-469	243	48	receiving	receive	VERB
ftr-469	243	49	such	such	ADJ
ftr-469	243	50	compensation	compensation	NOUN
ftr-469	243	51	.	.	PUNCT
ftr-469	244	1	his	his	PRON
ftr-469	244	2	behavior	behavior	NOUN
ftr-469	244	3	,	,	PUNCT
ftr-469	244	4	however	however	ADV
ftr-469	244	5	,	,	PUNCT
ftr-469	244	6	is	be	AUX
ftr-469	244	7	equally	equally	ADV
ftr-469	244	8	consistent	consistent	ADJ
ftr-469	244	9	with	with	ADP
ftr-469	244	10	being	be	AUX
ftr-469	244	11	unable	unable	ADJ
ftr-469	244	12	to	to	PART
ftr-469	244	13	anticipate	anticipate	VERB
ftr-469	244	14	a	a	DET
ftr-469	244	15	price	price	NOUN
ftr-469	244	16	sufficient	sufficient	ADJ
ftr-469	244	17	to	to	PART
ftr-469	244	18	justify	justify	VERB
ftr-469	244	19	the	the	DET
ftr-469	244	20	additional	additional	ADJ
ftr-469	244	21	costs	cost	NOUN
ftr-469	244	22	of	of	ADP
ftr-469	244	23	bringing	bring	VERB
ftr-469	244	24	the	the	DET
ftr-469	244	25	hay	hay	NOUN
ftr-469	244	26	to	to	ADP
ftr-469	244	27	market	market	NOUN
ftr-469	244	28	.	.	PUNCT
ftr-469	245	1	26	26	NUM
ftr-469	245	2	.	.	X
ftr-469	245	3	note	note	VERB
ftr-469	245	4	that	that	SCONJ
ftr-469	245	5	to	to	ADP
ftr-469	245	6	the	the	DET
ftr-469	245	7	extent	extent	NOUN
ftr-469	245	8	that	that	SCONJ
ftr-469	245	9	the	the	DET
ftr-469	245	10	owner	owner	NOUN
ftr-469	245	11	actually	actually	ADV
ftr-469	245	12	bought	buy	VERB
ftr-469	245	13	the	the	DET
ftr-469	245	14	hay	hay	NOUN
ftr-469	245	15	as	as	ADP
ftr-469	245	16	insurance	insurance	NOUN
ftr-469	245	17	against	against	ADP
ftr-469	245	18	the	the	DET
ftr-469	245	19	possibility	possibility	NOUN
ftr-469	245	20	that	that	SCONJ
ftr-469	245	21	he	he	PRON
ftr-469	245	22	would	would	AUX
ftr-469	245	23	not	not	PART
ftr-469	245	24	be	be	AUX
ftr-469	245	25	able	able	ADJ
ftr-469	245	26	to	to	PART
ftr-469	245	27	obtain	obtain	VERB
ftr-469	245	28	hay	hay	PROPN
ftr-469	245	29	,	,	PUNCT
ftr-469	245	30	the	the	DET
ftr-469	245	31	treatment	treatment	NOUN
ftr-469	245	32	suggested	suggest	VERB
ftr-469	245	33	by	by	ADP
ftr-469	245	34	the	the	DET
ftr-469	245	35	text	text	NOUN
ftr-469	245	36	would	would	AUX
ftr-469	245	37	undertax	undertax	VERB
ftr-469	245	38	the	the	DET
ftr-469	245	39	overall	overall	ADJ
ftr-469	245	40	transaction	transaction	NOUN
ftr-469	245	41	.	.	PUNCT
ftr-469	246	1	[	[	X
ftr-469	246	2	vol	vol	NOUN
ftr-469	246	3	.	.	PUNCT
ftr-469	247	1	3:10	3:10	NUM
ftr-469	247	2	accounting	accounting	NOUN
ftr-469	247	3	for	for	ADP
ftr-469	247	4	the	the	DET
ftr-469	247	5	assumption	assumption	NOUN
ftr-469	247	6	of	of	ADP
ftr-469	247	7	contingent	contingent	ADJ
ftr-469	247	8	liabilities	liability	NOUN
ftr-469	247	9	any	any	DET
ftr-469	247	10	difference	difference	NOUN
ftr-469	247	11	between	between	ADP
ftr-469	247	12	taxation	taxation	NOUN
ftr-469	247	13	of	of	ADP
ftr-469	247	14	the	the	DET
ftr-469	247	15	farmer	farmer	NOUN
ftr-469	247	16	and	and	CCONJ
ftr-469	247	17	the	the	DET
ftr-469	247	18	taxation	taxation	NOUN
ftr-469	247	19	of	of	ADP
ftr-469	247	20	the	the	DET
ftr-469	247	21	employee	employee	NOUN
ftr-469	247	22	is	be	AUX
ftr-469	247	23	attributable	attributable	ADJ
ftr-469	247	24	to	to	ADP
ftr-469	247	25	reliance	reliance	NOUN
ftr-469	247	26	on	on	ADP
ftr-469	247	27	notions	notion	NOUN
ftr-469	247	28	of	of	ADP
ftr-469	247	29	realization	realization	NOUN
ftr-469	247	30	.	.	PUNCT
ftr-469	248	1	professor	professor	NOUN
ftr-469	248	2	halperin	halperin	NOUN
ftr-469	248	3	's	's	PART
ftr-469	248	4	invocation	invocation	NOUN
ftr-469	248	5	of	of	ADP
ftr-469	248	6	surrogate	surrogate	ADJ
ftr-469	248	7	taxation	taxation	NOUN
ftr-469	248	8	is	be	AUX
ftr-469	248	9	premised	premise	VERB
ftr-469	248	10	on	on	ADP
ftr-469	248	11	the	the	DET
ftr-469	248	12	notion	notion	NOUN
ftr-469	248	13	that	that	SCONJ
ftr-469	248	14	values	value	NOUN
ftr-469	248	15	created	create	VERB
ftr-469	248	16	through	through	ADP
ftr-469	248	17	waged	wage	VERB
ftr-469	248	18	labor	labor	NOUN
ftr-469	248	19	should	should	AUX
ftr-469	248	20	be	be	AUX
ftr-469	248	21	realized	realize	VERB
ftr-469	248	22	as	as	SCONJ
ftr-469	248	23	the	the	DET
ftr-469	248	24	employee	employee	NOUN
ftr-469	248	25	exchanges	exchange	VERB
ftr-469	248	26	labor	labor	NOUN
ftr-469	248	27	for	for	ADP
ftr-469	248	28	a	a	DET
ftr-469	248	29	promise	promise	NOUN
ftr-469	248	30	to	to	PART
ftr-469	248	31	pay	pay	VERB
ftr-469	248	32	.	.	PUNCT
ftr-469	249	1	in	in	ADP
ftr-469	249	2	a	a	DET
ftr-469	249	3	realization	realization	NOUN
ftr-469	249	4	-	-	PUNCT
ftr-469	249	5	based	base	VERB
ftr-469	249	6	income	income	NOUN
ftr-469	249	7	tax	tax	NOUN
ftr-469	249	8	,	,	PUNCT
ftr-469	249	9	the	the	DET
ftr-469	249	10	norm	norm	NOUN
ftr-469	249	11	for	for	ADP
ftr-469	249	12	the	the	DET
ftr-469	249	13	inclusion	inclusion	NOUN
ftr-469	249	14	of	of	ADP
ftr-469	249	15	gains	gain	NOUN
ftr-469	249	16	on	on	ADP
ftr-469	249	17	property	property	NOUN
ftr-469	249	18	is	be	AUX
ftr-469	249	19	generally	generally	ADV
ftr-469	249	20	to	to	PART
ftr-469	249	21	ignore	ignore	VERB
ftr-469	249	22	new	new	ADJ
ftr-469	249	23	value	value	NOUN
ftr-469	249	24	(	(	PUNCT
ftr-469	249	25	as	as	ADV
ftr-469	249	26	well	well	ADV
ftr-469	249	27	as	as	ADP
ftr-469	249	28	increases	increase	NOUN
ftr-469	249	29	and	and	CCONJ
ftr-469	249	30	decreases	decrease	NOUN
ftr-469	249	31	in	in	ADP
ftr-469	249	32	previously	previously	ADV
ftr-469	249	33	included	include	VERB
ftr-469	249	34	values	value	NOUN
ftr-469	249	35	)	)	PUNCT
ftr-469	249	36	until	until	SCONJ
ftr-469	249	37	it	it	PRON
ftr-469	249	38	is	be	AUX
ftr-469	249	39	subject	subject	ADJ
ftr-469	249	40	to	to	ADP
ftr-469	249	41	a	a	DET
ftr-469	249	42	market	market	NOUN
ftr-469	249	43	transaction	transaction	NOUN
ftr-469	249	44	,	,	PUNCT
ftr-469	249	45	regardless	regardless	ADV
ftr-469	249	46	of	of	ADP
ftr-469	249	47	the	the	DET
ftr-469	249	48	circumstances	circumstance	NOUN
ftr-469	249	49	under	under	ADP
ftr-469	249	50	which	which	PRON
ftr-469	249	51	it	it	PRON
ftr-469	249	52	arose	arise	VERB
ftr-469	249	53	.	.	PUNCT
ftr-469	250	1	the	the	DET
ftr-469	250	2	value	value	NOUN
ftr-469	250	3	of	of	ADP
ftr-469	250	4	self	self	NOUN
ftr-469	250	5	-	-	PUNCT
ftr-469	250	6	constructed	construct	VERB
ftr-469	250	7	assets	asset	NOUN
ftr-469	250	8	,	,	PUNCT
ftr-469	250	9	like	like	ADP
ftr-469	250	10	the	the	DET
ftr-469	250	11	farmer	farmer	NOUN
ftr-469	250	12	's	's	PART
ftr-469	250	13	hay	hay	NOUN
ftr-469	250	14	while	while	SCONJ
ftr-469	250	15	it	it	PRON
ftr-469	250	16	remains	remain	VERB
ftr-469	250	17	in	in	ADP
ftr-469	250	18	the	the	DET
ftr-469	250	19	farmer	farmer	NOUN
ftr-469	250	20	's	's	PART
ftr-469	250	21	barn	barn	NOUN
ftr-469	250	22	,	,	PUNCT
ftr-469	250	23	does	do	AUX
ftr-469	250	24	not	not	PART
ftr-469	250	25	fit	fit	VERB
ftr-469	250	26	easily	easily	ADV
ftr-469	250	27	into	into	ADP
ftr-469	250	28	either	either	DET
ftr-469	250	29	category	category	NOUN
ftr-469	250	30	.	.	PUNCT
ftr-469	251	1	the	the	DET
ftr-469	251	2	destruction	destruction	NOUN
ftr-469	251	3	of	of	ADP
ftr-469	251	4	the	the	DET
ftr-469	251	5	purchased	purchase	VERB
ftr-469	251	6	hay	hay	NOUN
ftr-469	251	7	brings	bring	VERB
ftr-469	251	8	the	the	DET
ftr-469	251	9	norms	norm	NOUN
ftr-469	251	10	for	for	ADP
ftr-469	251	11	wage	wage	NOUN
ftr-469	251	12	income	income	NOUN
ftr-469	251	13	(	(	PUNCT
ftr-469	251	14	and	and	CCONJ
ftr-469	251	15	the	the	DET
ftr-469	251	16	need	need	NOUN
ftr-469	251	17	to	to	PART
ftr-469	251	18	tax	tax	VERB
ftr-469	251	19	the	the	DET
ftr-469	251	20	farmer	farmer	NOUN
ftr-469	251	21	currently	currently	ADV
ftr-469	251	22	)	)	PUNCT
ftr-469	251	23	into	into	ADP
ftr-469	251	24	conflict	conflict	NOUN
ftr-469	251	25	with	with	ADP
ftr-469	251	26	the	the	DET
ftr-469	251	27	norms	norm	NOUN
ftr-469	251	28	under	under	ADP
ftr-469	251	29	a	a	DET
ftr-469	251	30	realization	realization	NOUN
ftr-469	251	31	-	-	PUNCT
ftr-469	251	32	based	base	VERB
ftr-469	251	33	income	income	NOUN
ftr-469	251	34	tax	tax	NOUN
ftr-469	251	35	for	for	ADP
ftr-469	251	36	asset	asset	NOUN
ftr-469	251	37	income	income	NOUN
ftr-469	251	38	(	(	PUNCT
ftr-469	251	39	which	which	PRON
ftr-469	251	40	tolerate	tolerate	VERB
ftr-469	251	41	deferrals	deferral	NOUN
ftr-469	251	42	of	of	ADP
ftr-469	251	43	both	both	DET
ftr-469	251	44	gains	gain	NOUN
ftr-469	251	45	and	and	CCONJ
ftr-469	251	46	losses	loss	NOUN
ftr-469	251	47	)	)	PUNCT
ftr-469	251	48	.	.	PUNCT
ftr-469	252	1	v.	v.	CCONJ
ftr-469	252	2	what	what	PRON
ftr-469	252	3	if	if	SCONJ
ftr-469	252	4	the	the	DET
ftr-469	252	5	seller	seller	NOUN
ftr-469	252	6	's	's	PART
ftr-469	252	7	deferral	deferral	NOUN
ftr-469	252	8	had	have	VERB
ftr-469	252	9	nothing	nothing	PRON
ftr-469	252	10	to	to	PART
ftr-469	252	11	do	do	VERB
ftr-469	252	12	with	with	ADP
ftr-469	252	13	surrogate	surrogate	ADJ
ftr-469	252	14	taxation	taxation	NOUN
ftr-469	252	15	?	?	PUNCT
ftr-469	253	1	professor	professor	NOUN
ftr-469	253	2	halperin	halperin	PROPN
ftr-469	253	3	ably	ably	ADV
ftr-469	253	4	demonstrates	demonstrate	VERB
ftr-469	253	5	that	that	SCONJ
ftr-469	253	6	in	in	ADP
ftr-469	253	7	the	the	DET
ftr-469	253	8	most	most	ADV
ftr-469	253	9	common	common	ADJ
ftr-469	253	10	situations	situation	NOUN
ftr-469	253	11	,	,	PUNCT
ftr-469	253	12	allowing	allow	VERB
ftr-469	253	13	a	a	DET
ftr-469	253	14	buyer	buyer	NOUN
ftr-469	253	15	a	a	DET
ftr-469	253	16	deduction	deduction	NOUN
ftr-469	253	17	for	for	ADP
ftr-469	253	18	that	that	DET
ftr-469	253	19	part	part	NOUN
ftr-469	253	20	of	of	ADP
ftr-469	253	21	a	a	DET
ftr-469	253	22	payment	payment	NOUN
ftr-469	253	23	attributable	attributable	ADJ
ftr-469	253	24	to	to	ADP
ftr-469	253	25	a	a	DET
ftr-469	253	26	contingent	contingent	ADJ
ftr-469	253	27	liability	liability	NOUN
ftr-469	253	28	in	in	ADP
ftr-469	253	29	effect	effect	NOUN
ftr-469	253	30	accelerates	accelerate	VERB
ftr-469	253	31	the	the	DET
ftr-469	253	32	deduction	deduction	NOUN
ftr-469	253	33	of	of	ADP
ftr-469	253	34	the	the	DET
ftr-469	253	35	liability	liability	NOUN
ftr-469	253	36	compared	compare	VERB
ftr-469	253	37	to	to	ADP
ftr-469	253	38	the	the	DET
ftr-469	253	39	treatment	treatment	NOUN
ftr-469	253	40	that	that	PRON
ftr-469	253	41	the	the	DET
ftr-469	253	42	seller	seller	NOUN
ftr-469	253	43	would	would	AUX
ftr-469	253	44	enjoy	enjoy	VERB
ftr-469	253	45	if	if	SCONJ
ftr-469	253	46	the	the	DET
ftr-469	253	47	business	business	NOUN
ftr-469	253	48	assets	asset	NOUN
ftr-469	253	49	had	have	AUX
ftr-469	253	50	not	not	PART
ftr-469	253	51	changed	change	VERB
ftr-469	253	52	hands	hand	NOUN
ftr-469	253	53	.	.	PUNCT
ftr-469	254	1	when	when	SCONJ
ftr-469	254	2	such	such	ADJ
ftr-469	254	3	treatment	treatment	NOUN
ftr-469	254	4	is	be	AUX
ftr-469	254	5	allowed	allow	VERB
ftr-469	254	6	and	and	CCONJ
ftr-469	254	7	the	the	DET
ftr-469	254	8	economic	economic	ADJ
ftr-469	254	9	effect	effect	NOUN
ftr-469	254	10	is	be	AUX
ftr-469	254	11	analyzed	analyze	VERB
ftr-469	254	12	taking	take	VERB
ftr-469	254	13	into	into	ADP
ftr-469	254	14	account	account	NOUN
ftr-469	254	15	the	the	DET
ftr-469	254	16	timing	timing	NOUN
ftr-469	254	17	of	of	ADP
ftr-469	254	18	the	the	DET
ftr-469	254	19	deductions	deduction	NOUN
ftr-469	254	20	involved	involve	VERB
ftr-469	254	21	,	,	PUNCT
ftr-469	254	22	the	the	DET
ftr-469	254	23	buyer	buyer	NOUN
ftr-469	254	24	is	be	AUX
ftr-469	254	25	effectively	effectively	ADV
ftr-469	254	26	allowed	allow	VERB
ftr-469	254	27	to	to	PART
ftr-469	254	28	deduct	deduct	VERB
ftr-469	254	29	the	the	DET
ftr-469	254	30	amount	amount	NOUN
ftr-469	254	31	as	as	ADP
ftr-469	254	32	of	of	ADP
ftr-469	254	33	the	the	DET
ftr-469	254	34	time	time	NOUN
ftr-469	254	35	of	of	ADP
ftr-469	254	36	the	the	DET
ftr-469	254	37	transfer	transfer	NOUN
ftr-469	254	38	of	of	ADP
ftr-469	254	39	assets	asset	NOUN
ftr-469	254	40	and	and	CCONJ
ftr-469	254	41	liability	liability	NOUN
ftr-469	254	42	assumption	assumption	NOUN
ftr-469	254	43	,	,	PUNCT
ftr-469	254	44	when	when	SCONJ
ftr-469	254	45	ordinarily	ordinarily	ADV
ftr-469	254	46	the	the	DET
ftr-469	254	47	seller	seller	NOUN
ftr-469	254	48	's	's	PART
ftr-469	254	49	deduction	deduction	NOUN
ftr-469	254	50	would	would	AUX
ftr-469	254	51	have	have	AUX
ftr-469	254	52	been	be	AUX
ftr-469	254	53	required	require	VERB
ftr-469	254	54	to	to	PART
ftr-469	254	55	await	await	VERB
ftr-469	254	56	payment	payment	NOUN
ftr-469	254	57	.	.	PUNCT
ftr-469	255	1	if	if	SCONJ
ftr-469	255	2	an	an	DET
ftr-469	255	3	assumed	assume	VERB
ftr-469	255	4	contingent	contingent	ADJ
ftr-469	255	5	liability	liability	NOUN
ftr-469	255	6	represents	represent	VERB
ftr-469	255	7	a	a	DET
ftr-469	255	8	value	value	NOUN
ftr-469	255	9	received	receive	VERB
ftr-469	255	10	by	by	ADP
ftr-469	255	11	the	the	DET
ftr-469	255	12	seller	seller	NOUN
ftr-469	255	13	and	and	CCONJ
ftr-469	255	14	not	not	PART
ftr-469	255	15	yet	yet	ADV
ftr-469	255	16	included	include	VERB
ftr-469	255	17	in	in	ADP
ftr-469	255	18	the	the	DET
ftr-469	255	19	tax	tax	NOUN
ftr-469	255	20	base	base	NOUN
ftr-469	255	21	,	,	PUNCT
ftr-469	255	22	such	such	DET
ftr-469	255	23	an	an	DET
ftr-469	255	24	acceleration	acceleration	NOUN
ftr-469	255	25	is	be	AUX
ftr-469	255	26	,	,	PUNCT
ftr-469	255	27	as	as	SCONJ
ftr-469	255	28	professor	professor	PROPN
ftr-469	255	29	halperin	halperin	NOUN
ftr-469	255	30	demonstrates	demonstrate	VERB
ftr-469	255	31	,	,	PUNCT
ftr-469	255	32	inappropriate	inappropriate	ADJ
ftr-469	255	33	.	.	PUNCT
ftr-469	256	1	professor	professor	PROPN
ftr-469	256	2	halperin	halperin	PROPN
ftr-469	256	3	also	also	ADV
ftr-469	256	4	acknowledges	acknowledge	VERB
ftr-469	256	5	that	that	SCONJ
ftr-469	256	6	there	there	PRON
ftr-469	256	7	may	may	AUX
ftr-469	256	8	be	be	AUX
ftr-469	256	9	circumstances	circumstance	NOUN
ftr-469	256	10	in	in	ADP
ftr-469	256	11	which	which	PRON
ftr-469	256	12	there	there	PRON
ftr-469	256	13	is	be	VERB
ftr-469	256	14	no	no	DET
ftr-469	256	15	need	need	NOUN
ftr-469	256	16	for	for	ADP
ftr-469	256	17	surrogate	surrogate	ADJ
ftr-469	256	18	taxation	taxation	NOUN
ftr-469	256	19	,	,	PUNCT
ftr-469	256	20	because	because	SCONJ
ftr-469	256	21	the	the	DET
ftr-469	256	22	ultimate	ultimate	ADJ
ftr-469	256	23	payee	payee	NOUN
ftr-469	256	24	is	be	AUX
ftr-469	256	25	not	not	PART
ftr-469	256	26	deferring	defer	VERB
ftr-469	256	27	income	income	NOUN
ftr-469	256	28	and	and	CCONJ
ftr-469	256	29	there	there	PRON
ftr-469	256	30	is	be	VERB
ftr-469	256	31	no	no	DET
ftr-469	256	32	value	value	NOUN
ftr-469	256	33	remaining	remaining	AUX
ftr-469	256	34	omitted	omit	VERB
ftr-469	256	35	from	from	ADP
ftr-469	256	36	the	the	DET
ftr-469	256	37	tax	tax	NOUN
ftr-469	256	38	base.27	base.27	PROPN
ftr-469	256	39	however	however	ADV
ftr-469	256	40	,	,	PUNCT
ftr-469	256	41	he	he	PRON
ftr-469	256	42	asserts	assert	VERB
ftr-469	256	43	that	that	SCONJ
ftr-469	256	44	these	these	PRON
ftr-469	256	45	can	can	AUX
ftr-469	256	46	only	only	ADV
ftr-469	256	47	be	be	AUX
ftr-469	256	48	situations	situation	NOUN
ftr-469	256	49	in	in	ADP
ftr-469	256	50	which	which	PRON
ftr-469	256	51	the	the	DET
ftr-469	256	52	seller	seller	NOUN
ftr-469	256	53	's	's	PART
ftr-469	256	54	deduction	deduction	NOUN
ftr-469	256	55	is	be	AUX
ftr-469	256	56	being	be	AUX
ftr-469	256	57	delayed	delay	VERB
ftr-469	256	58	without	without	ADP
ftr-469	256	59	warrant	warrant	NOUN
ftr-469	256	60	.	.	PUNCT
ftr-469	257	1	if	if	SCONJ
ftr-469	257	2	the	the	DET
ftr-469	257	3	seller	seller	NOUN
ftr-469	257	4	's	's	PART
ftr-469	257	5	deduction	deduction	NOUN
ftr-469	257	6	is	be	AUX
ftr-469	257	7	delayed	delay	VERB
ftr-469	257	8	without	without	ADP
ftr-469	257	9	warrant	warrant	NOUN
ftr-469	257	10	,	,	PUNCT
ftr-469	257	11	he	he	PRON
ftr-469	257	12	asserts	assert	VERB
ftr-469	257	13	,	,	PUNCT
ftr-469	257	14	the	the	DET
ftr-469	257	15	rule	rule	NOUN
ftr-469	257	16	requiring	require	VERB
ftr-469	257	17	the	the	DET
ftr-469	257	18	seller	seller	NOUN
ftr-469	257	19	's	's	PART
ftr-469	257	20	deferral	deferral	NOUN
ftr-469	257	21	should	should	AUX
ftr-469	257	22	be	be	AUX
ftr-469	257	23	changed	change	VERB
ftr-469	257	24	,	,	PUNCT
ftr-469	257	25	not	not	PART
ftr-469	257	26	the	the	DET
ftr-469	257	27	treatment	treatment	NOUN
ftr-469	257	28	of	of	ADP
ftr-469	257	29	the	the	DET
ftr-469	257	30	liability	liability	NOUN
ftr-469	257	31	assumption	assumption	NOUN
ftr-469	257	32	in	in	ADP
ftr-469	257	33	connection	connection	NOUN
ftr-469	257	34	with	with	ADP
ftr-469	257	35	a	a	DET
ftr-469	257	36	sale	sale	NOUN
ftr-469	257	37	of	of	ADP
ftr-469	257	38	assets	asset	NOUN
ftr-469	257	39	.	.	PUNCT
ftr-469	258	1	implicit	implicit	ADJ
ftr-469	258	2	in	in	ADP
ftr-469	258	3	his	his	PRON
ftr-469	258	4	discussion	discussion	NOUN
ftr-469	258	5	is	be	AUX
ftr-469	258	6	the	the	DET
ftr-469	258	7	notion	notion	NOUN
ftr-469	258	8	that	that	SCONJ
ftr-469	258	9	the	the	DET
ftr-469	258	10	sale	sale	NOUN
ftr-469	258	11	of	of	ADP
ftr-469	258	12	a	a	DET
ftr-469	258	13	business	business	NOUN
ftr-469	258	14	could	could	AUX
ftr-469	258	15	not	not	PART
ftr-469	258	16	justify	justify	VERB
ftr-469	258	17	a	a	DET
ftr-469	258	18	change	change	NOUN
ftr-469	258	19	in	in	ADP
ftr-469	258	20	the	the	DET
ftr-469	258	21	timing	timing	NOUN
ftr-469	258	22	of	of	ADP
ftr-469	258	23	the	the	DET
ftr-469	258	24	deduction	deduction	NOUN
ftr-469	258	25	:	:	PUNCT
ftr-469	258	26	27	27	NUM
ftr-469	258	27	.	.	PUNCT
ftr-469	259	1	haiperin	haiperin	NOUN
ftr-469	259	2	,	,	PUNCT
ftr-469	259	3	assumption	assumption	NOUN
ftr-469	259	4	,	,	PUNCT
ftr-469	259	5	supra	supra	PROPN
ftr-469	259	6	note	note	NOUN
ftr-469	259	7	1	1	NUM
ftr-469	259	8	,	,	PUNCT
ftr-469	259	9	at	at	ADP
ftr-469	259	10	694	694	NUM
ftr-469	259	11	.	.	PUNCT
ftr-469	259	12	19971	19971	NUM
ftr-469	259	13	florida	florida	PROPN
ftr-469	259	14	tax	tax	NOUN
ftr-469	259	15	review	review	NOUN
ftr-469	259	16	the	the	DET
ftr-469	259	17	potential	potential	ADJ
ftr-469	259	18	payees	payee	NOUN
ftr-469	259	19	of	of	ADP
ftr-469	259	20	some	some	DET
ftr-469	259	21	contingent	contingent	ADJ
ftr-469	259	22	liabilities	liability	NOUN
ftr-469	259	23	may	may	AUX
ftr-469	259	24	not	not	PART
ftr-469	259	25	be	be	AUX
ftr-469	259	26	deferring	defer	VERB
ftr-469	259	27	tax	tax	NOUN
ftr-469	259	28	on	on	ADP
ftr-469	259	29	the	the	DET
ftr-469	259	30	corresponding	correspond	VERB
ftr-469	259	31	income	income	NOUN
ftr-469	259	32	.	.	PUNCT
ftr-469	260	1	without	without	ADP
ftr-469	260	2	an	an	DET
ftr-469	260	3	income	income	NOUN
ftr-469	260	4	deferral	deferral	NOUN
ftr-469	260	5	,	,	PUNCT
ftr-469	260	6	the	the	DET
ftr-469	260	7	payor	payor	NOUN
ftr-469	260	8	could	could	AUX
ftr-469	260	9	possibly	possibly	ADV
ftr-469	260	10	be	be	AUX
ftr-469	260	11	allowed	allow	VERB
ftr-469	260	12	the	the	DET
ftr-469	260	13	equivalent	equivalent	NOUN
ftr-469	260	14	of	of	ADP
ftr-469	260	15	an	an	DET
ftr-469	260	16	interest	interest	NOUN
ftr-469	260	17	deduction	deduction	NOUN
ftr-469	260	18	.	.	PUNCT
ftr-469	261	1	however	however	ADV
ftr-469	261	2	,	,	PUNCT
ftr-469	261	3	if	if	SCONJ
ftr-469	261	4	,	,	PUNCT
ftr-469	261	5	in	in	ADP
ftr-469	261	6	the	the	DET
ftr-469	261	7	absence	absence	NOUN
ftr-469	261	8	of	of	ADP
ftr-469	261	9	the	the	DET
ftr-469	261	10	sale	sale	NOUN
ftr-469	261	11	of	of	ADP
ftr-469	261	12	the	the	DET
ftr-469	261	13	business	business	NOUN
ftr-469	261	14	,	,	PUNCT
ftr-469	261	15	the	the	DET
ftr-469	261	16	seller	seller	NOUN
ftr-469	261	17	's	's	PART
ftr-469	261	18	deduction	deduction	NOUN
ftr-469	261	19	for	for	ADP
ftr-469	261	20	the	the	DET
ftr-469	261	21	item	item	NOUN
ftr-469	261	22	would	would	AUX
ftr-469	261	23	have	have	AUX
ftr-469	261	24	been	be	AUX
ftr-469	261	25	delayed	delay	VERB
ftr-469	261	26	until	until	ADP
ftr-469	261	27	payment	payment	NOUN
ftr-469	261	28	,	,	PUNCT
ftr-469	261	29	it	it	PRON
ftr-469	261	30	effectively	effectively	ADV
ftr-469	261	31	does	do	AUX
ftr-469	261	32	not	not	PART
ftr-469	261	33	get	get	VERB
ftr-469	261	34	an	an	DET
ftr-469	261	35	interest	interest	NOUN
ftr-469	261	36	deduction	deduction	NOUN
ftr-469	261	37	in	in	ADP
ftr-469	261	38	connection	connection	NOUN
ftr-469	261	39	with	with	ADP
ftr-469	261	40	the	the	DET
ftr-469	261	41	payment	payment	NOUN
ftr-469	261	42	of	of	ADP
ftr-469	261	43	contingent	contingent	ADJ
ftr-469	261	44	liabilities	liability	NOUN
ftr-469	261	45	.	.	PUNCT
ftr-469	262	1	if	if	SCONJ
ftr-469	262	2	this	this	DET
ftr-469	262	3	treatment	treatment	NOUN
ftr-469	262	4	is	be	AUX
ftr-469	262	5	considered	consider	VERB
ftr-469	262	6	unwarranted	unwarranted	ADJ
ftr-469	262	7	,	,	PUNCT
ftr-469	262	8	it	it	PRON
ftr-469	262	9	should	should	AUX
ftr-469	262	10	be	be	AUX
ftr-469	262	11	corrected	correct	VERB
ftr-469	262	12	whether	whether	SCONJ
ftr-469	262	13	or	or	CCONJ
ftr-469	262	14	not	not	PART
ftr-469	262	15	a	a	DET
ftr-469	262	16	sale	sale	NOUN
ftr-469	262	17	takes	take	VERB
ftr-469	262	18	place	place	NOUN
ftr-469	262	19	.	.	PUNCT
ftr-469	263	1	i	i	PRON
ftr-469	263	2	see	see	VERB
ftr-469	263	3	no	no	DET
ftr-469	263	4	reason	reason	NOUN
ftr-469	263	5	for	for	ADP
ftr-469	263	6	a	a	DET
ftr-469	263	7	different	different	ADJ
ftr-469	263	8	result	result	NOUN
ftr-469	263	9	merely	merely	ADV
ftr-469	263	10	because	because	SCONJ
ftr-469	263	11	the	the	DET
ftr-469	263	12	business	business	NOUN
ftr-469	263	13	has	have	AUX
ftr-469	263	14	been	be	AUX
ftr-469	263	15	sold	sell	VERB
ftr-469	263	16	.	.	PUNCT
ftr-469	264	1	thus	thus	ADV
ftr-469	264	2	,	,	PUNCT
ftr-469	264	3	if	if	SCONJ
ftr-469	264	4	the	the	DET
ftr-469	264	5	seller	seller	NOUN
ftr-469	264	6	would	would	AUX
ftr-469	264	7	not	not	PART
ftr-469	264	8	get	get	VERB
ftr-469	264	9	an	an	DET
ftr-469	264	10	interest	interest	NOUN
ftr-469	264	11	deduction	deduction	NOUN
ftr-469	264	12	,	,	PUNCT
ftr-469	264	13	neither	neither	CCONJ
ftr-469	264	14	should	should	AUX
ftr-469	264	15	the	the	DET
ftr-469	264	16	buyer	buyer	NOUN
ftr-469	264	17	.	.	PUNCT
ftr-469	265	1	the	the	DET
ftr-469	265	2	entire	entire	ADJ
ftr-469	265	3	payment	payment	NOUN
ftr-469	265	4	should	should	AUX
ftr-469	265	5	be	be	AUX
ftr-469	265	6	nondeductible.28	nondeductible.28	NOUN
ftr-469	265	7	this	this	DET
ftr-469	265	8	comment	comment	NOUN
ftr-469	265	9	should	should	AUX
ftr-469	265	10	give	give	VERB
ftr-469	265	11	the	the	DET
ftr-469	265	12	reader	reader	NOUN
ftr-469	265	13	familiar	familiar	ADJ
ftr-469	265	14	with	with	ADP
ftr-469	265	15	the	the	DET
ftr-469	265	16	notion	notion	NOUN
ftr-469	265	17	that	that	SCONJ
ftr-469	265	18	a	a	DET
ftr-469	265	19	sale	sale	NOUN
ftr-469	265	20	is	be	AUX
ftr-469	265	21	ordinarily	ordinarily	ADV
ftr-469	265	22	a	a	DET
ftr-469	265	23	realization	realization	NOUN
ftr-469	265	24	event	event	NOUN
ftr-469	265	25	some	some	DET
ftr-469	265	26	pause	pause	NOUN
ftr-469	265	27	.	.	PUNCT
ftr-469	266	1	after	after	ADV
ftr-469	266	2	all	all	ADV
ftr-469	266	3	,	,	PUNCT
ftr-469	266	4	sales	sale	NOUN
ftr-469	266	5	do	do	AUX
ftr-469	266	6	make	make	VERB
ftr-469	266	7	an	an	DET
ftr-469	266	8	enormous	enormous	ADJ
ftr-469	266	9	difference	difference	NOUN
ftr-469	266	10	in	in	ADP
ftr-469	266	11	a	a	DET
ftr-469	266	12	realization	realization	NOUN
ftr-469	266	13	-	-	PUNCT
ftr-469	266	14	based	base	VERB
ftr-469	266	15	income	income	NOUN
ftr-469	266	16	tax	tax	NOUN
ftr-469	266	17	,	,	PUNCT
ftr-469	266	18	for	for	ADP
ftr-469	266	19	many	many	ADJ
ftr-469	266	20	losses	loss	NOUN
ftr-469	266	21	will	will	AUX
ftr-469	266	22	be	be	AUX
ftr-469	266	23	allowed	allow	VERB
ftr-469	266	24	only	only	ADV
ftr-469	266	25	upon	upon	SCONJ
ftr-469	266	26	a	a	DET
ftr-469	266	27	sale	sale	NOUN
ftr-469	266	28	.	.	PUNCT
ftr-469	267	1	if	if	SCONJ
ftr-469	267	2	the	the	DET
ftr-469	267	3	contingent	contingent	ADJ
ftr-469	267	4	liability	liability	NOUN
ftr-469	267	5	in	in	ADP
ftr-469	267	6	fact	fact	NOUN
ftr-469	267	7	represents	represent	VERB
ftr-469	267	8	a	a	DET
ftr-469	267	9	net	net	ADJ
ftr-469	267	10	loss	loss	NOUN
ftr-469	267	11	to	to	ADP
ftr-469	267	12	the	the	DET
ftr-469	267	13	tax	tax	NOUN
ftr-469	267	14	base	base	NOUN
ftr-469	267	15	(	(	PUNCT
ftr-469	267	16	rather	rather	ADV
ftr-469	267	17	than	than	ADP
ftr-469	267	18	a	a	DET
ftr-469	267	19	deferred	defer	VERB
ftr-469	267	20	payment	payment	NOUN
ftr-469	267	21	for	for	ADP
ftr-469	267	22	value	value	NOUN
ftr-469	267	23	added	add	VERB
ftr-469	267	24	in	in	ADP
ftr-469	267	25	connection	connection	NOUN
ftr-469	267	26	with	with	ADP
ftr-469	267	27	the	the	DET
ftr-469	267	28	transaction	transaction	NOUN
ftr-469	267	29	in	in	ADP
ftr-469	267	30	question	question	NOUN
ftr-469	267	31	)	)	PUNCT
ftr-469	267	32	,	,	PUNCT
ftr-469	267	33	there	there	PRON
ftr-469	267	34	is	be	VERB
ftr-469	267	35	no	no	DET
ftr-469	267	36	reason	reason	NOUN
ftr-469	267	37	that	that	SCONJ
ftr-469	267	38	the	the	DET
ftr-469	267	39	overall	overall	ADJ
ftr-469	267	40	tax	tax	NOUN
ftr-469	267	41	treatment	treatment	NOUN
ftr-469	267	42	of	of	ADP
ftr-469	267	43	the	the	DET
ftr-469	267	44	liability	liability	NOUN
ftr-469	267	45	should	should	AUX
ftr-469	267	46	not	not	PART
ftr-469	267	47	be	be	AUX
ftr-469	267	48	more	more	ADV
ftr-469	267	49	favorable	favorable	ADJ
ftr-469	267	50	as	as	ADP
ftr-469	267	51	a	a	DET
ftr-469	267	52	result	result	NOUN
ftr-469	267	53	of	of	ADP
ftr-469	267	54	a	a	DET
ftr-469	267	55	sale	sale	NOUN
ftr-469	267	56	.	.	PUNCT
ftr-469	268	1	it	it	PRON
ftr-469	268	2	is	be	AUX
ftr-469	268	3	not	not	PART
ftr-469	268	4	hard	hard	ADJ
ftr-469	268	5	to	to	PART
ftr-469	268	6	imagine	imagine	VERB
ftr-469	268	7	situations	situation	NOUN
ftr-469	268	8	in	in	ADP
ftr-469	268	9	which	which	PRON
ftr-469	268	10	sellers	seller	NOUN
ftr-469	268	11	have	have	AUX
ftr-469	268	12	previously	previously	ADV
ftr-469	268	13	unrealized	unrealize	VERB
ftr-469	268	14	losses	loss	NOUN
ftr-469	268	15	triggered	trigger	VERB
ftr-469	268	16	by	by	ADP
ftr-469	268	17	the	the	DET
ftr-469	268	18	sale	sale	NOUN
ftr-469	268	19	of	of	ADP
ftr-469	268	20	a	a	DET
ftr-469	268	21	business	business	NOUN
ftr-469	268	22	.	.	PUNCT
ftr-469	269	1	suppose	suppose	VERB
ftr-469	269	2	the	the	DET
ftr-469	269	3	seller	seller	NOUN
ftr-469	269	4	had	have	AUX
ftr-469	269	5	,	,	PUNCT
ftr-469	269	6	in	in	ADP
ftr-469	269	7	the	the	DET
ftr-469	269	8	course	course	NOUN
ftr-469	269	9	of	of	ADP
ftr-469	269	10	conducting	conduct	VERB
ftr-469	269	11	its	its	PRON
ftr-469	269	12	business	business	NOUN
ftr-469	269	13	,	,	PUNCT
ftr-469	269	14	caused	cause	VERB
ftr-469	269	15	the	the	DET
ftr-469	269	16	contamination	contamination	NOUN
ftr-469	269	17	of	of	ADP
ftr-469	269	18	the	the	DET
ftr-469	269	19	soil	soil	NOUN
ftr-469	269	20	on	on	ADP
ftr-469	269	21	land	land	NOUN
ftr-469	269	22	it	it	PRON
ftr-469	269	23	owned	own	VERB
ftr-469	269	24	.	.	PUNCT
ftr-469	270	1	(	(	PUNCT
ftr-469	270	2	assume	assume	VERB
ftr-469	270	3	for	for	ADP
ftr-469	270	4	the	the	DET
ftr-469	270	5	moment	moment	NOUN
ftr-469	270	6	that	that	SCONJ
ftr-469	270	7	there	there	PRON
ftr-469	270	8	will	will	AUX
ftr-469	270	9	be	be	AUX
ftr-469	270	10	no	no	DET
ftr-469	270	11	accompanying	accompany	VERB
ftr-469	270	12	obligation	obligation	NOUN
ftr-469	270	13	to	to	PART
ftr-469	270	14	clean	clean	VERB
ftr-469	270	15	up	up	ADP
ftr-469	270	16	the	the	DET
ftr-469	270	17	soil	soil	NOUN
ftr-469	270	18	,	,	PUNCT
ftr-469	270	19	but	but	CCONJ
ftr-469	270	20	that	that	SCONJ
ftr-469	270	21	the	the	DET
ftr-469	270	22	land	land	NOUN
ftr-469	270	23	is	be	AUX
ftr-469	270	24	clearly	clearly	ADV
ftr-469	270	25	worth	worth	ADJ
ftr-469	270	26	less	less	ADJ
ftr-469	270	27	than	than	SCONJ
ftr-469	270	28	it	it	PRON
ftr-469	270	29	would	would	AUX
ftr-469	270	30	otherwise	otherwise	ADV
ftr-469	270	31	be	be	AUX
ftr-469	270	32	,	,	PUNCT
ftr-469	270	33	and	and	CCONJ
ftr-469	270	34	that	that	SCONJ
ftr-469	270	35	it	it	PRON
ftr-469	270	36	is	be	AUX
ftr-469	270	37	worth	worth	ADJ
ftr-469	270	38	less	less	ADJ
ftr-469	270	39	than	than	ADP
ftr-469	270	40	its	its	PRON
ftr-469	270	41	basis	basis	NOUN
ftr-469	270	42	in	in	ADP
ftr-469	270	43	the	the	DET
ftr-469	270	44	seller	seller	NOUN
ftr-469	270	45	's	's	PART
ftr-469	270	46	hands	hand	NOUN
ftr-469	270	47	.	.	PUNCT
ftr-469	270	48	)	)	PUNCT
ftr-469	271	1	surely	surely	ADV
ftr-469	271	2	the	the	DET
ftr-469	271	3	sale	sale	NOUN
ftr-469	271	4	of	of	ADP
ftr-469	271	5	the	the	DET
ftr-469	271	6	land	land	NOUN
ftr-469	271	7	would	would	AUX
ftr-469	271	8	be	be	AUX
ftr-469	271	9	an	an	DET
ftr-469	271	10	appropriate	appropriate	ADJ
ftr-469	271	11	time	time	NOUN
ftr-469	271	12	to	to	PART
ftr-469	271	13	recognize	recognize	VERB
ftr-469	271	14	this	this	DET
ftr-469	271	15	loss	loss	NOUN
ftr-469	271	16	in	in	ADP
ftr-469	271	17	value	value	NOUN
ftr-469	271	18	.	.	PUNCT
ftr-469	272	1	indeed	indeed	ADV
ftr-469	272	2	,	,	PUNCT
ftr-469	272	3	an	an	DET
ftr-469	272	4	argument	argument	NOUN
ftr-469	272	5	could	could	AUX
ftr-469	272	6	be	be	AUX
ftr-469	272	7	made	make	VERB
ftr-469	272	8	that	that	SCONJ
ftr-469	272	9	an	an	DET
ftr-469	272	10	allowance	allowance	NOUN
ftr-469	272	11	of	of	ADP
ftr-469	272	12	the	the	DET
ftr-469	272	13	loss	loss	NOUN
ftr-469	272	14	only	only	ADV
ftr-469	272	15	on	on	ADP
ftr-469	272	16	a	a	DET
ftr-469	272	17	sale	sale	NOUN
ftr-469	272	18	does	do	AUX
ftr-469	272	19	not	not	PART
ftr-469	272	20	provide	provide	VERB
ftr-469	272	21	the	the	DET
ftr-469	272	22	seller	seller	NOUN
ftr-469	272	23	with	with	ADP
ftr-469	272	24	an	an	DET
ftr-469	272	25	adequate	adequate	ADJ
ftr-469	272	26	tax	tax	NOUN
ftr-469	272	27	treatment	treatment	NOUN
ftr-469	272	28	of	of	ADP
ftr-469	272	29	the	the	DET
ftr-469	272	30	lost	lose	VERB
ftr-469	272	31	value	value	NOUN
ftr-469	272	32	.	.	PUNCT
ftr-469	273	1	perhaps	perhaps	ADV
ftr-469	273	2	a	a	DET
ftr-469	273	3	more	more	ADV
ftr-469	273	4	technically	technically	ADV
ftr-469	273	5	correct	correct	ADJ
ftr-469	273	6	treatment	treatment	NOUN
ftr-469	273	7	(	(	PUNCT
ftr-469	273	8	absent	absent	ADJ
ftr-469	273	9	the	the	DET
ftr-469	273	10	traditional	traditional	ADJ
ftr-469	273	11	limitations	limitation	NOUN
ftr-469	273	12	of	of	ADP
ftr-469	273	13	realization	realization	NOUN
ftr-469	273	14	)	)	PUNCT
ftr-469	273	15	would	would	AUX
ftr-469	273	16	have	have	AUX
ftr-469	273	17	been	be	AUX
ftr-469	273	18	to	to	PART
ftr-469	273	19	allow	allow	VERB
ftr-469	273	20	the	the	DET
ftr-469	273	21	seller	seller	NOUN
ftr-469	273	22	to	to	PART
ftr-469	273	23	take	take	VERB
ftr-469	273	24	this	this	DET
ftr-469	273	25	loss	loss	NOUN
ftr-469	273	26	in	in	ADP
ftr-469	273	27	value	value	NOUN
ftr-469	273	28	into	into	ADP
ftr-469	273	29	account	account	NOUN
ftr-469	273	30	as	as	SCONJ
ftr-469	273	31	the	the	DET
ftr-469	273	32	seller	seller	NOUN
ftr-469	273	33	took	take	VERB
ftr-469	273	34	into	into	ADP
ftr-469	273	35	account	account	NOUN
ftr-469	273	36	its	its	PRON
ftr-469	273	37	income	income	NOUN
ftr-469	273	38	from	from	ADP
ftr-469	273	39	the	the	DET
ftr-469	273	40	use	use	NOUN
ftr-469	273	41	of	of	ADP
ftr-469	273	42	the	the	DET
ftr-469	273	43	land	land	NOUN
ftr-469	273	44	.	.	PUNCT
ftr-469	274	1	nevertheless	nevertheless	ADV
ftr-469	274	2	,	,	PUNCT
ftr-469	274	3	the	the	DET
ftr-469	274	4	seller	seller	NOUN
ftr-469	274	5	will	will	AUX
ftr-469	274	6	in	in	ADP
ftr-469	274	7	fact	fact	NOUN
ftr-469	274	8	take	take	VERB
ftr-469	274	9	this	this	DET
ftr-469	274	10	loss	loss	NOUN
ftr-469	274	11	into	into	ADP
ftr-469	274	12	account	account	NOUN
ftr-469	274	13	on	on	ADP
ftr-469	274	14	the	the	DET
ftr-469	274	15	sale	sale	NOUN
ftr-469	274	16	,	,	PUNCT
ftr-469	274	17	and	and	CCONJ
ftr-469	274	18	only	only	ADV
ftr-469	274	19	because	because	SCONJ
ftr-469	274	20	of	of	ADP
ftr-469	274	21	the	the	DET
ftr-469	274	22	sale	sale	NOUN
ftr-469	274	23	.	.	PUNCT
ftr-469	275	1	it	it	PRON
ftr-469	275	2	seems	seem	VERB
ftr-469	275	3	to	to	ADP
ftr-469	275	4	me	i	PRON
ftr-469	275	5	that	that	SCONJ
ftr-469	275	6	there	there	PRON
ftr-469	275	7	are	be	VERB
ftr-469	275	8	at	at	ADV
ftr-469	275	9	least	least	ADJ
ftr-469	275	10	two	two	NUM
ftr-469	275	11	situations	situation	NOUN
ftr-469	275	12	in	in	ADP
ftr-469	275	13	which	which	PRON
ftr-469	275	14	an	an	DET
ftr-469	275	15	obligation	obligation	NOUN
ftr-469	275	16	to	to	PART
ftr-469	275	17	pay	pay	VERB
ftr-469	275	18	in	in	ADP
ftr-469	275	19	the	the	DET
ftr-469	275	20	future	future	NOUN
ftr-469	275	21	is	be	AUX
ftr-469	275	22	tantamount	tantamount	ADJ
ftr-469	275	23	to	to	ADP
ftr-469	275	24	an	an	DET
ftr-469	275	25	unrealized	unrealized	ADJ
ftr-469	275	26	loss	loss	NOUN
ftr-469	275	27	that	that	PRON
ftr-469	275	28	could	could	AUX
ftr-469	275	29	appropriately	appropriately	ADV
ftr-469	275	30	be	be	AUX
ftr-469	275	31	triggered	trigger	VERB
ftr-469	275	32	by	by	ADP
ftr-469	275	33	a	a	DET
ftr-469	275	34	sale	sale	NOUN
ftr-469	275	35	of	of	ADP
ftr-469	275	36	a	a	DET
ftr-469	275	37	business	business	NOUN
ftr-469	275	38	.	.	PUNCT
ftr-469	276	1	both	both	PRON
ftr-469	276	2	involve	involve	VERB
ftr-469	276	3	an	an	DET
ftr-469	276	4	appropriation	appropriation	NOUN
ftr-469	276	5	by	by	ADP
ftr-469	276	6	the	the	DET
ftr-469	276	7	seller	seller	NOUN
ftr-469	276	8	/	/	SYM
ftr-469	276	9	obligor	obligor	NOUN
ftr-469	276	10	of	of	ADP
ftr-469	276	11	value	value	NOUN
ftr-469	276	12	that	that	PRON
ftr-469	276	13	has	have	AUX
ftr-469	276	14	unquestionably	unquestionably	ADV
ftr-469	276	15	been	be	AUX
ftr-469	276	16	destroyed	destroy	VERB
ftr-469	276	17	or	or	CCONJ
ftr-469	276	18	28	28	NUM
ftr-469	276	19	.	.	PUNCT
ftr-469	277	1	i	i	PRON
ftr-469	277	2	d.	d.	PROPN
ftr-469	278	1	[	[	X
ftr-469	278	2	vol	vol	NOUN
ftr-469	278	3	.	.	PUNCT
ftr-469	279	1	3:10	3:10	NUM
ftr-469	279	2	accounting	accounting	NOUN
ftr-469	279	3	for	for	ADP
ftr-469	279	4	the	the	DET
ftr-469	279	5	assumption	assumption	NOUN
ftr-469	279	6	of	of	ADP
ftr-469	279	7	contingent	contingent	ADJ
ftr-469	279	8	liabilities	liability	NOUN
ftr-469	279	9	committed	commit	VERB
ftr-469	279	10	to	to	ADP
ftr-469	279	11	a	a	DET
ftr-469	279	12	use	use	NOUN
ftr-469	279	13	that	that	PRON
ftr-469	279	14	will	will	AUX
ftr-469	279	15	produce	produce	VERB
ftr-469	279	16	no	no	DET
ftr-469	279	17	future	future	ADJ
ftr-469	279	18	value	value	NOUN
ftr-469	279	19	for	for	ADP
ftr-469	279	20	the	the	DET
ftr-469	279	21	seller	seller	NOUN
ftr-469	279	22	or	or	CCONJ
ftr-469	279	23	buyer	buyer	NOUN
ftr-469	279	24	as	as	ADP
ftr-469	279	25	of	of	ADP
ftr-469	279	26	the	the	DET
ftr-469	279	27	time	time	NOUN
ftr-469	279	28	of	of	ADP
ftr-469	279	29	the	the	DET
ftr-469	279	30	sale	sale	NOUN
ftr-469	279	31	.	.	PUNCT
ftr-469	280	1	suppose	suppose	VERB
ftr-469	280	2	,	,	PUNCT
ftr-469	280	3	for	for	ADP
ftr-469	280	4	instance	instance	NOUN
ftr-469	280	5	,	,	PUNCT
ftr-469	280	6	that	that	SCONJ
ftr-469	280	7	instead	instead	ADV
ftr-469	280	8	of	of	ADP
ftr-469	280	9	contaminating	contaminate	VERB
ftr-469	280	10	its	its	PRON
ftr-469	280	11	own	own	ADJ
ftr-469	280	12	soil	soil	NOUN
ftr-469	280	13	,	,	PUNCT
ftr-469	280	14	the	the	DET
ftr-469	280	15	seller	seller	NOUN
ftr-469	280	16	/	/	SYM
ftr-469	280	17	obligor	obligor	NOUN
ftr-469	280	18	had	have	AUX
ftr-469	280	19	inadvertently	inadvertently	ADV
ftr-469	280	20	caused	cause	VERB
ftr-469	280	21	the	the	DET
ftr-469	280	22	destruction	destruction	NOUN
ftr-469	280	23	of	of	ADP
ftr-469	280	24	some	some	PRON
ftr-469	280	25	of	of	ADP
ftr-469	280	26	the	the	DET
ftr-469	280	27	value	value	NOUN
ftr-469	280	28	of	of	ADP
ftr-469	280	29	its	its	PRON
ftr-469	280	30	neighbor	neighbor	NOUN
ftr-469	280	31	's	's	PART
ftr-469	280	32	land	land	NOUN
ftr-469	280	33	.	.	PUNCT
ftr-469	281	1	although	although	SCONJ
ftr-469	281	2	the	the	DET
ftr-469	281	3	degree	degree	NOUN
ftr-469	281	4	of	of	ADP
ftr-469	281	5	damage	damage	NOUN
ftr-469	281	6	has	have	AUX
ftr-469	281	7	not	not	PART
ftr-469	281	8	been	be	AUX
ftr-469	281	9	determined	determine	VERB
ftr-469	281	10	yet	yet	ADV
ftr-469	281	11	and	and	CCONJ
ftr-469	281	12	the	the	DET
ftr-469	281	13	neighbor	neighbor	NOUN
ftr-469	281	14	's	's	PART
ftr-469	281	15	ultimate	ultimate	ADJ
ftr-469	281	16	recourse	recourse	NOUN
ftr-469	281	17	has	have	AUX
ftr-469	281	18	not	not	PART
ftr-469	281	19	yet	yet	ADV
ftr-469	281	20	been	be	AUX
ftr-469	281	21	established	establish	VERB
ftr-469	281	22	at	at	ADP
ftr-469	281	23	the	the	DET
ftr-469	281	24	time	time	NOUN
ftr-469	281	25	of	of	ADP
ftr-469	281	26	the	the	DET
ftr-469	281	27	asset	asset	NOUN
ftr-469	281	28	transfer	transfer	NOUN
ftr-469	281	29	,	,	PUNCT
ftr-469	281	30	the	the	DET
ftr-469	281	31	seller	seller	NOUN
ftr-469	281	32	/	/	SYM
ftr-469	281	33	obligor	obligor	NOUN
ftr-469	281	34	clearly	clearly	ADV
ftr-469	281	35	will	will	AUX
ftr-469	281	36	be	be	AUX
ftr-469	281	37	ultimately	ultimately	ADV
ftr-469	281	38	liable	liable	ADJ
ftr-469	281	39	for	for	ADP
ftr-469	281	40	some	some	DET
ftr-469	281	41	sort	sort	NOUN
ftr-469	281	42	of	of	ADP
ftr-469	281	43	damages	damage	NOUN
ftr-469	281	44	at	at	ADP
ftr-469	281	45	the	the	DET
ftr-469	281	46	time	time	NOUN
ftr-469	281	47	of	of	ADP
ftr-469	281	48	the	the	DET
ftr-469	281	49	sale	sale	NOUN
ftr-469	281	50	.	.	PUNCT
ftr-469	282	1	how	how	SCONJ
ftr-469	282	2	should	should	AUX
ftr-469	282	3	the	the	DET
ftr-469	282	4	neighbor	neighbor	NOUN
ftr-469	282	5	be	be	AUX
ftr-469	282	6	viewed	view	VERB
ftr-469	282	7	for	for	ADP
ftr-469	282	8	tax	tax	NOUN
ftr-469	282	9	purposes	purpose	NOUN
ftr-469	282	10	?	?	PUNCT
ftr-469	283	1	has	have	AUX
ftr-469	283	2	she	she	PRON
ftr-469	283	3	merely	merely	ADV
ftr-469	283	4	transferred	transfer	VERB
ftr-469	283	5	new	new	ADJ
ftr-469	283	6	value	value	NOUN
ftr-469	283	7	to	to	ADP
ftr-469	283	8	the	the	DET
ftr-469	283	9	seller	seller	NOUN
ftr-469	283	10	/	/	SYM
ftr-469	283	11	obligor	obligor	NOUN
ftr-469	283	12	for	for	ADP
ftr-469	283	13	which	which	PRON
ftr-469	283	14	she	she	PRON
ftr-469	283	15	has	have	AUX
ftr-469	283	16	not	not	PART
ftr-469	283	17	yet	yet	ADV
ftr-469	283	18	been	be	AUX
ftr-469	283	19	compensated	compensate	VERB
ftr-469	283	20	,	,	PUNCT
ftr-469	283	21	just	just	ADV
ftr-469	283	22	as	as	SCONJ
ftr-469	283	23	the	the	DET
ftr-469	283	24	uncompensated	uncompensated	ADJ
ftr-469	283	25	employee	employee	NOUN
ftr-469	283	26	had	have	VERB
ftr-469	283	27	in	in	ADP
ftr-469	283	28	professor	professor	NOUN
ftr-469	283	29	halperin	halperin	NOUN
ftr-469	283	30	's	's	PART
ftr-469	283	31	initial	initial	ADJ
ftr-469	283	32	analysis	analysis	NOUN
ftr-469	283	33	?	?	PUNCT
ftr-469	284	1	if	if	SCONJ
ftr-469	284	2	so	so	ADV
ftr-469	284	3	,	,	PUNCT
ftr-469	284	4	professor	professor	NOUN
ftr-469	284	5	halperin	halperin	NOUN
ftr-469	284	6	's	's	PART
ftr-469	284	7	analysis	analysis	NOUN
ftr-469	284	8	seems	seem	VERB
ftr-469	284	9	appropriate	appropriate	ADJ
ftr-469	284	10	.	.	PUNCT
ftr-469	285	1	or	or	CCONJ
ftr-469	285	2	is	be	AUX
ftr-469	285	3	it	it	PRON
ftr-469	285	4	possible	possible	ADJ
ftr-469	285	5	that	that	SCONJ
ftr-469	285	6	something	something	PRON
ftr-469	285	7	less	less	ADV
ftr-469	285	8	susceptible	susceptible	ADJ
ftr-469	285	9	to	to	ADP
ftr-469	285	10	professor	professor	NOUN
ftr-469	285	11	halperin	halperin	NOUN
ftr-469	285	12	's	's	PART
ftr-469	285	13	analysis	analysis	NOUN
ftr-469	285	14	has	have	AUX
ftr-469	285	15	occurred	occur	VERB
ftr-469	285	16	?	?	PUNCT
ftr-469	286	1	the	the	DET
ftr-469	286	2	assumption	assumption	NOUN
ftr-469	286	3	that	that	SCONJ
ftr-469	286	4	the	the	DET
ftr-469	286	5	underlying	underlie	VERB
ftr-469	286	6	events	event	NOUN
ftr-469	286	7	that	that	PRON
ftr-469	286	8	gave	give	VERB
ftr-469	286	9	rise	rise	NOUN
ftr-469	286	10	to	to	ADP
ftr-469	286	11	the	the	DET
ftr-469	286	12	contingent	contingent	NOUN
ftr-469	286	13	liability	liability	NOUN
ftr-469	286	14	produced	produce	VERB
ftr-469	286	15	value	value	NOUN
ftr-469	286	16	,	,	PUNCT
ftr-469	286	17	which	which	PRON
ftr-469	286	18	will	will	AUX
ftr-469	286	19	be	be	AUX
ftr-469	286	20	omitted	omit	VERB
ftr-469	286	21	from	from	ADP
ftr-469	286	22	the	the	DET
ftr-469	286	23	tax	tax	NOUN
ftr-469	286	24	base	base	NOUN
ftr-469	286	25	unless	unless	SCONJ
ftr-469	286	26	the	the	DET
ftr-469	286	27	neighbor	neighbor	NOUN
ftr-469	286	28	is	be	AUX
ftr-469	286	29	taxed	tax	VERB
ftr-469	286	30	directly	directly	ADV
ftr-469	286	31	or	or	CCONJ
ftr-469	286	32	through	through	ADP
ftr-469	286	33	surrogate	surrogate	ADJ
ftr-469	286	34	taxation	taxation	NOUN
ftr-469	286	35	,	,	PUNCT
ftr-469	286	36	simply	simply	ADV
ftr-469	286	37	may	may	AUX
ftr-469	286	38	not	not	PART
ftr-469	286	39	hold	hold	VERB
ftr-469	286	40	.	.	PUNCT
ftr-469	287	1	the	the	DET
ftr-469	287	2	neighbor	neighbor	NOUN
ftr-469	287	3	will	will	AUX
ftr-469	287	4	likely	likely	ADV
ftr-469	287	5	have	have	AUX
ftr-469	287	6	suffered	suffer	VERB
ftr-469	287	7	a	a	DET
ftr-469	287	8	decline	decline	NOUN
ftr-469	287	9	in	in	ADP
ftr-469	287	10	value	value	NOUN
ftr-469	287	11	in	in	ADP
ftr-469	287	12	her	her	PRON
ftr-469	287	13	land	land	NOUN
ftr-469	287	14	.	.	PUNCT
ftr-469	288	1	this	this	DET
ftr-469	288	2	value	value	NOUN
ftr-469	288	3	may	may	AUX
ftr-469	288	4	be	be	AUX
ftr-469	288	5	replaced	replace	VERB
ftr-469	288	6	by	by	ADP
ftr-469	288	7	the	the	DET
ftr-469	288	8	later	later	ADJ
ftr-469	288	9	payment	payment	NOUN
ftr-469	288	10	by	by	ADP
ftr-469	288	11	the	the	DET
ftr-469	288	12	seller	seller	NOUN
ftr-469	288	13	,	,	PUNCT
ftr-469	288	14	perhaps	perhaps	ADV
ftr-469	288	15	with	with	ADP
ftr-469	288	16	interest	interest	NOUN
ftr-469	288	17	.	.	PUNCT
ftr-469	289	1	the	the	DET
ftr-469	289	2	transaction	transaction	NOUN
ftr-469	289	3	can	can	AUX
ftr-469	289	4	be	be	AUX
ftr-469	289	5	viewed	view	VERB
ftr-469	289	6	as	as	ADP
ftr-469	289	7	essentially	essentially	ADV
ftr-469	289	8	a	a	DET
ftr-469	289	9	forced	force	VERB
ftr-469	289	10	loan	loan	NOUN
ftr-469	289	11	of	of	ADP
ftr-469	289	12	value	value	NOUN
ftr-469	289	13	from	from	ADP
ftr-469	289	14	the	the	DET
ftr-469	289	15	neighbor	neighbor	NOUN
ftr-469	289	16	to	to	ADP
ftr-469	289	17	the	the	DET
ftr-469	289	18	seller	seller	NOUN
ftr-469	289	19	/	/	SYM
ftr-469	289	20	obligor	obligor	NOUN
ftr-469	289	21	.	.	PUNCT
ftr-469	290	1	so	so	ADV
ftr-469	290	2	long	long	ADV
ftr-469	290	3	as	as	SCONJ
ftr-469	290	4	the	the	DET
ftr-469	290	5	value	value	NOUN
ftr-469	290	6	appropriated	appropriate	VERB
ftr-469	290	7	by	by	ADP
ftr-469	290	8	the	the	DET
ftr-469	290	9	seller	seller	NOUN
ftr-469	290	10	from	from	ADP
ftr-469	290	11	the	the	DET
ftr-469	290	12	neighbor	neighbor	NOUN
ftr-469	290	13	was	be	AUX
ftr-469	290	14	an	an	DET
ftr-469	290	15	after	after	ADP
ftr-469	290	16	-	-	PUNCT
ftr-469	290	17	tax	tax	NOUN
ftr-469	290	18	value	value	NOUN
ftr-469	290	19	,	,	PUNCT
ftr-469	290	20	there	there	PRON
ftr-469	290	21	is	be	VERB
ftr-469	290	22	no	no	DET
ftr-469	290	23	obvious	obvious	ADJ
ftr-469	290	24	reason	reason	NOUN
ftr-469	290	25	not	not	PART
ftr-469	290	26	to	to	PART
ftr-469	290	27	accord	accord	VERB
ftr-469	290	28	the	the	DET
ftr-469	290	29	entire	entire	ADJ
ftr-469	290	30	transaction	transaction	NOUN
ftr-469	290	31	the	the	DET
ftr-469	290	32	same	same	ADJ
ftr-469	290	33	treatment	treatment	NOUN
ftr-469	290	34	given	give	VERB
ftr-469	290	35	to	to	ADP
ftr-469	290	36	a	a	DET
ftr-469	290	37	more	more	ADV
ftr-469	290	38	conventional	conventional	ADJ
ftr-469	290	39	loan	loan	NOUN
ftr-469	290	40	.	.	PUNCT
ftr-469	291	1	under	under	ADP
ftr-469	291	2	this	this	DET
ftr-469	291	3	treatment	treatment	NOUN
ftr-469	291	4	,	,	PUNCT
ftr-469	291	5	the	the	DET
ftr-469	291	6	seller	seller	NOUN
ftr-469	291	7	/	/	SYM
ftr-469	291	8	obligor	obligor	NOUN
ftr-469	291	9	should	should	AUX
ftr-469	291	10	be	be	AUX
ftr-469	291	11	accorded	accord	VERB
ftr-469	291	12	a	a	DET
ftr-469	291	13	basis	basis	NOUN
ftr-469	291	14	allowance	allowance	NOUN
ftr-469	291	15	for	for	ADP
ftr-469	291	16	the	the	DET
ftr-469	291	17	use	use	NOUN
ftr-469	291	18	of	of	ADP
ftr-469	291	19	the	the	DET
ftr-469	291	20	loan	loan	NOUN
ftr-469	291	21	proceeds	proceed	NOUN
ftr-469	291	22	at	at	ADP
ftr-469	291	23	the	the	DET
ftr-469	291	24	time	time	NOUN
ftr-469	291	25	they	they	PRON
ftr-469	291	26	are	be	AUX
ftr-469	291	27	extended	extend	VERB
ftr-469	291	28	,	,	PUNCT
ftr-469	291	29	and	and	CCONJ
ftr-469	291	30	the	the	DET
ftr-469	291	31	interest	interest	NOUN
ftr-469	291	32	component	component	NOUN
ftr-469	291	33	should	should	AUX
ftr-469	291	34	be	be	AUX
ftr-469	291	35	fully	fully	ADV
ftr-469	291	36	deductible	deductible	ADJ
ftr-469	291	37	.	.	PUNCT
ftr-469	292	1	if	if	SCONJ
ftr-469	292	2	the	the	DET
ftr-469	292	3	seller	seller	NOUN
ftr-469	292	4	/	/	SYM
ftr-469	292	5	obligor	obligor	NOUN
ftr-469	292	6	's	's	PART
ftr-469	292	7	actions	action	NOUN
ftr-469	292	8	had	have	AUX
ftr-469	292	9	caused	cause	VERB
ftr-469	292	10	an	an	DET
ftr-469	292	11	absolute	absolute	ADJ
ftr-469	292	12	loss	loss	NOUN
ftr-469	292	13	reasonably	reasonably	ADV
ftr-469	292	14	measured	measure	VERB
ftr-469	292	15	at	at	ADP
ftr-469	292	16	$	$	SYM
ftr-469	292	17	100	100	NUM
ftr-469	292	18	of	of	ADP
ftr-469	292	19	after	after	ADP
ftr-469	292	20	-	-	PUNCT
ftr-469	292	21	tax	tax	NOUN
ftr-469	292	22	values	value	NOUN
ftr-469	292	23	owned	own	VERB
ftr-469	292	24	by	by	ADP
ftr-469	292	25	the	the	DET
ftr-469	292	26	neighbor	neighbor	NOUN
ftr-469	292	27	,	,	PUNCT
ftr-469	292	28	and	and	CCONJ
ftr-469	292	29	if	if	SCONJ
ftr-469	292	30	the	the	DET
ftr-469	292	31	seller	seller	NOUN
ftr-469	292	32	/	/	SYM
ftr-469	292	33	obligor	obligor	NOUN
ftr-469	292	34	has	have	VERB
ftr-469	292	35	no	no	DET
ftr-469	292	36	future	future	ADJ
ftr-469	292	37	value	value	NOUN
ftr-469	292	38	left	leave	VERB
ftr-469	292	39	to	to	PART
ftr-469	292	40	show	show	VERB
ftr-469	292	41	for	for	ADP
ftr-469	292	42	these	these	DET
ftr-469	292	43	appropriated	appropriate	VERB
ftr-469	292	44	values	value	NOUN
ftr-469	292	45	,	,	PUNCT
ftr-469	292	46	this	this	DET
ftr-469	292	47	amount	amount	NOUN
ftr-469	292	48	should	should	AUX
ftr-469	292	49	be	be	AUX
ftr-469	292	50	deductible	deductible	ADJ
ftr-469	292	51	to	to	ADP
ftr-469	292	52	the	the	DET
ftr-469	292	53	seller	seller	NOUN
ftr-469	292	54	.	.	PUNCT
ftr-469	293	1	when	when	SCONJ
ftr-469	293	2	this	this	DET
ftr-469	293	3	amount	amount	NOUN
ftr-469	293	4	,	,	PUNCT
ftr-469	293	5	plus	plus	CCONJ
ftr-469	293	6	10	10	NUM
ftr-469	293	7	%	%	NOUN
ftr-469	293	8	interest	interest	NOUN
ftr-469	293	9	,	,	PUNCT
ftr-469	293	10	is	be	AUX
ftr-469	293	11	repaid	repay	VERB
ftr-469	293	12	to	to	ADP
ftr-469	293	13	the	the	DET
ftr-469	293	14	neighbor	neighbor	NOUN
ftr-469	293	15	a	a	DET
ftr-469	293	16	year	year	NOUN
ftr-469	293	17	later	later	ADV
ftr-469	293	18	,	,	PUNCT
ftr-469	293	19	an	an	DET
ftr-469	293	20	additional	additional	ADJ
ftr-469	293	21	deduction	deduction	NOUN
ftr-469	293	22	of	of	ADP
ftr-469	293	23	$	$	SYM
ftr-469	293	24	10	10	NUM
ftr-469	293	25	should	should	AUX
ftr-469	293	26	be	be	AUX
ftr-469	293	27	allowed	allow	VERB
ftr-469	293	28	.	.	PUNCT
ftr-469	294	1	under	under	ADP
ftr-469	294	2	professor	professor	NOUN
ftr-469	294	3	halperin	halperin	NOUN
ftr-469	294	4	's	's	PART
ftr-469	294	5	reasoning	reasoning	NOUN
ftr-469	294	6	,	,	PUNCT
ftr-469	294	7	so	so	ADV
ftr-469	294	8	long	long	ADV
ftr-469	294	9	as	as	SCONJ
ftr-469	294	10	the	the	DET
ftr-469	294	11	loan	loan	NOUN
ftr-469	294	12	is	be	AUX
ftr-469	294	13	of	of	ADP
ftr-469	294	14	after	after	ADP
ftr-469	294	15	-	-	PUNCT
ftr-469	294	16	tax	tax	NOUN
ftr-469	294	17	values	value	NOUN
ftr-469	294	18	,	,	PUNCT
ftr-469	294	19	the	the	DET
ftr-469	294	20	seller	seller	NOUN
ftr-469	294	21	/	/	SYM
ftr-469	294	22	obligor	obligor	NOUN
ftr-469	294	23	should	should	AUX
ftr-469	294	24	be	be	AUX
ftr-469	294	25	allowed	allow	VERB
ftr-469	294	26	an	an	DET
ftr-469	294	27	immediate	immediate	ADJ
ftr-469	294	28	deduction	deduction	NOUN
ftr-469	294	29	for	for	ADP
ftr-469	294	30	the	the	DET
ftr-469	294	31	use	use	NOUN
ftr-469	294	32	of	of	ADP
ftr-469	294	33	the	the	DET
ftr-469	294	34	"	"	PUNCT
ftr-469	294	35	loan	loan	NOUN
ftr-469	294	36	proceeds	proceed	NOUN
ftr-469	294	37	"	"	PUNCT
ftr-469	294	38	(	(	PUNCT
ftr-469	294	39	so	so	ADV
ftr-469	294	40	long	long	ADV
ftr-469	294	41	as	as	SCONJ
ftr-469	294	42	the	the	DET
ftr-469	294	43	equivalent	equivalent	ADJ
ftr-469	294	44	purchase	purchase	NOUN
ftr-469	294	45	would	would	AUX
ftr-469	294	46	have	have	AUX
ftr-469	294	47	been	be	AUX
ftr-469	294	48	deductible	deductible	ADJ
ftr-469	294	49	)	)	PUNCT
ftr-469	294	50	,	,	PUNCT
ftr-469	294	51	and	and	CCONJ
ftr-469	294	52	for	for	ADP
ftr-469	294	53	interest	interest	NOUN
ftr-469	294	54	later	later	ADV
ftr-469	294	55	paid	pay	VERB
ftr-469	294	56	.	.	PUNCT
ftr-469	294	57	'	'	PUNCT
ftr-469	295	1	anything	anything	PRON
ftr-469	295	2	less	less	ADJ
ftr-469	295	3	than	than	ADP
ftr-469	295	4	this	this	PRON
ftr-469	295	5	would	would	AUX
ftr-469	295	6	,	,	PUNCT
ftr-469	295	7	under	under	ADP
ftr-469	295	8	professor	professor	NOUN
ftr-469	295	9	halperin	halperin	NOUN
ftr-469	295	10	's	's	PART
ftr-469	295	11	own	own	ADJ
ftr-469	295	12	analysis	analysis	NOUN
ftr-469	295	13	,	,	PUNCT
ftr-469	295	14	result	result	VERB
ftr-469	295	15	in	in	ADP
ftr-469	295	16	overtaxation	overtaxation	NOUN
ftr-469	295	17	.	.	PUNCT
ftr-469	296	1	30	30	NUM
ftr-469	296	2	the	the	DET
ftr-469	296	3	rules	rule	NOUN
ftr-469	296	4	for	for	ADP
ftr-469	296	5	taxing	tax	VERB
ftr-469	296	6	any	any	DET
ftr-469	296	7	delayed	delay	VERB
ftr-469	296	8	payment	payment	NOUN
ftr-469	296	9	by	by	ADP
ftr-469	296	10	the	the	DET
ftr-469	296	11	seller	seller	NOUN
ftr-469	296	12	/	/	SYM
ftr-469	296	13	obligor	obligor	NOUN
ftr-469	296	14	should	should	AUX
ftr-469	296	15	ensure	ensure	VERB
ftr-469	296	16	that	that	SCONJ
ftr-469	296	17	the	the	DET
ftr-469	296	18	same	same	ADJ
ftr-469	296	19	economic	economic	ADJ
ftr-469	296	20	burden	burden	NOUN
ftr-469	296	21	is	be	AUX
ftr-469	296	22	imposed	impose	VERB
ftr-469	296	23	29	29	NUM
ftr-469	296	24	.	.	PUNCT
ftr-469	297	1	i	i	PRON
ftr-469	297	2	d.	d.	PROPN
ftr-469	297	3	at	at	ADP
ftr-469	297	4	693	693	NUM
ftr-469	297	5	-	-	SYM
ftr-469	297	6	94	94	NUM
ftr-469	297	7	.	.	PUNCT
ftr-469	298	1	30	30	NUM
ftr-469	298	2	.	.	PUNCT
ftr-469	299	1	again	again	ADV
ftr-469	299	2	,	,	PUNCT
ftr-469	299	3	the	the	DET
ftr-469	299	4	astute	astute	ADJ
ftr-469	299	5	reader	reader	NOUN
ftr-469	299	6	will	will	AUX
ftr-469	299	7	discern	discern	VERB
ftr-469	299	8	that	that	SCONJ
ftr-469	299	9	this	this	DET
ftr-469	299	10	overtaxation	overtaxation	NOUN
ftr-469	299	11	is	be	AUX
ftr-469	299	12	the	the	DET
ftr-469	299	13	same	same	ADJ
ftr-469	299	14	overtaxation	overtaxation	NOUN
ftr-469	299	15	inherent	inherent	ADJ
ftr-469	299	16	in	in	ADP
ftr-469	299	17	realization	realization	NOUN
ftr-469	299	18	limitations	limitation	NOUN
ftr-469	299	19	on	on	ADP
ftr-469	299	20	taking	take	VERB
ftr-469	299	21	losses	loss	NOUN
ftr-469	299	22	into	into	ADP
ftr-469	299	23	account	account	NOUN
ftr-469	299	24	.	.	PUNCT
ftr-469	300	1	the	the	DET
ftr-469	300	2	argument	argument	NOUN
ftr-469	300	3	is	be	AUX
ftr-469	300	4	essentially	essentially	ADV
ftr-469	300	5	that	that	SCONJ
ftr-469	300	6	surrogate	surrogate	ADJ
ftr-469	300	7	taxation	taxation	NOUN
ftr-469	300	8	is	be	AUX
ftr-469	300	9	not	not	PART
ftr-469	300	10	appropriate	appropriate	ADJ
ftr-469	300	11	when	when	SCONJ
ftr-469	300	12	the	the	DET
ftr-469	300	13	ultimate	ultimate	ADJ
ftr-469	300	14	recipient	recipient	NOUN
ftr-469	300	15	has	have	AUX
ftr-469	300	16	unrealized	unrealize	VERB
ftr-469	300	17	losses	loss	NOUN
ftr-469	300	18	,	,	PUNCT
ftr-469	300	19	or	or	CCONJ
ftr-469	300	20	indeed	indeed	ADV
ftr-469	300	21	,	,	PUNCT
ftr-469	300	22	that	that	SCONJ
ftr-469	300	23	surrogate	surrogate	ADJ
ftr-469	300	24	realization	realization	NOUN
ftr-469	300	25	of	of	ADP
ftr-469	300	26	losses	loss	NOUN
ftr-469	300	27	is	be	AUX
ftr-469	300	28	no	no	PRON
ftr-469	300	29	less	less	ADV
ftr-469	300	30	appropriate	appropriate	ADJ
ftr-469	300	31	in	in	ADP
ftr-469	300	32	certain	certain	ADJ
ftr-469	300	33	cases	case	NOUN
ftr-469	300	34	than	than	ADP
ftr-469	300	35	surrogate	surrogate	ADJ
ftr-469	300	36	realization	realization	NOUN
ftr-469	300	37	of	of	ADP
ftr-469	300	38	income	income	NOUN
ftr-469	300	39	.	.	PUNCT
ftr-469	301	1	19971	19971	NUM
ftr-469	301	2	florida	florida	PROPN
ftr-469	301	3	tax	tax	NOUN
ftr-469	301	4	review	review	NOUN
ftr-469	301	5	on	on	ADP
ftr-469	301	6	the	the	DET
ftr-469	301	7	seller	seller	NOUN
ftr-469	301	8	in	in	ADP
ftr-469	301	9	order	order	NOUN
ftr-469	301	10	to	to	PART
ftr-469	301	11	achieve	achieve	VERB
ftr-469	301	12	the	the	DET
ftr-469	301	13	same	same	ADJ
ftr-469	301	14	net	net	ADJ
ftr-469	301	15	effect	effect	NOUN
ftr-469	301	16	on	on	ADP
ftr-469	301	17	the	the	DET
ftr-469	301	18	neighbor	neighbor	NOUN
ftr-469	301	19	as	as	SCONJ
ftr-469	301	20	if	if	SCONJ
ftr-469	301	21	payment	payment	NOUN
ftr-469	301	22	had	have	AUX
ftr-469	301	23	been	be	AUX
ftr-469	301	24	made	make	VERB
ftr-469	301	25	at	at	ADP
ftr-469	301	26	the	the	DET
ftr-469	301	27	time	time	NOUN
ftr-469	301	28	of	of	ADP
ftr-469	301	29	the	the	DET
ftr-469	301	30	loss	loss	NOUN
ftr-469	301	31	.	.	PUNCT
ftr-469	302	1	if	if	SCONJ
ftr-469	302	2	the	the	DET
ftr-469	302	3	seller	seller	NOUN
ftr-469	302	4	/	/	SYM
ftr-469	302	5	obligor	obligor	NOUN
ftr-469	302	6	had	have	AUX
ftr-469	302	7	paid	pay	VERB
ftr-469	302	8	the	the	DET
ftr-469	302	9	neighbor	neighbor	NOUN
ftr-469	302	10	immediately	immediately	ADV
ftr-469	302	11	upon	upon	SCONJ
ftr-469	302	12	the	the	DET
ftr-469	302	13	destruction	destruction	NOUN
ftr-469	302	14	of	of	ADP
ftr-469	302	15	the	the	DET
ftr-469	302	16	property	property	NOUN
ftr-469	302	17	,	,	PUNCT
ftr-469	302	18	the	the	DET
ftr-469	302	19	neighbor	neighbor	NOUN
ftr-469	302	20	would	would	AUX
ftr-469	302	21	have	have	AUX
ftr-469	302	22	received	receive	VERB
ftr-469	302	23	$	$	SYM
ftr-469	302	24	100	100	NUM
ftr-469	302	25	,	,	PUNCT
ftr-469	302	26	totally	totally	ADV
ftr-469	302	27	offset	offset	VERB
ftr-469	302	28	by	by	ADP
ftr-469	302	29	basis	basis	NOUN
ftr-469	302	30	.	.	PUNCT
ftr-469	303	1	if	if	SCONJ
ftr-469	303	2	this	this	DET
ftr-469	303	3	amount	amount	NOUN
ftr-469	303	4	were	be	AUX
ftr-469	303	5	then	then	ADV
ftr-469	303	6	invested	invest	VERB
ftr-469	303	7	at	at	ADP
ftr-469	303	8	10	10	NUM
ftr-469	303	9	%	%	NOUN
ftr-469	303	10	with	with	ADP
ftr-469	303	11	a	a	DET
ftr-469	303	12	40	40	NUM
ftr-469	303	13	%	%	NOUN
ftr-469	303	14	tax	tax	NOUN
ftr-469	303	15	rate	rate	NOUN
ftr-469	303	16	,	,	PUNCT
ftr-469	303	17	the	the	DET
ftr-469	303	18	neighbor	neighbor	NOUN
ftr-469	303	19	would	would	AUX
ftr-469	303	20	have	have	VERB
ftr-469	303	21	$	$	SYM
ftr-469	303	22	106	106	NUM
ftr-469	303	23	at	at	ADP
ftr-469	303	24	the	the	DET
ftr-469	303	25	end	end	NOUN
ftr-469	303	26	of	of	ADP
ftr-469	303	27	the	the	DET
ftr-469	303	28	second	second	ADJ
ftr-469	303	29	year	year	NOUN
ftr-469	303	30	.	.	PUNCT
ftr-469	304	1	but	but	CCONJ
ftr-469	304	2	the	the	DET
ftr-469	304	3	neighbor	neighbor	NOUN
ftr-469	304	4	's	's	PART
ftr-469	304	5	use	use	NOUN
ftr-469	304	6	of	of	ADP
ftr-469	304	7	basis	basis	NOUN
ftr-469	304	8	in	in	ADP
ftr-469	304	9	the	the	DET
ftr-469	304	10	destroyed	destroy	VERB
ftr-469	304	11	property	property	NOUN
ftr-469	304	12	will	will	AUX
ftr-469	304	13	be	be	AUX
ftr-469	304	14	delayed	delay	VERB
ftr-469	304	15	when	when	SCONJ
ftr-469	304	16	she	she	PRON
ftr-469	304	17	is	be	AUX
ftr-469	304	18	only	only	ADV
ftr-469	304	19	allowed	allow	VERB
ftr-469	304	20	to	to	PART
ftr-469	304	21	use	use	VERB
ftr-469	304	22	it	it	PRON
ftr-469	304	23	as	as	ADP
ftr-469	304	24	an	an	DET
ftr-469	304	25	offset	offset	NOUN
ftr-469	304	26	to	to	ADP
ftr-469	304	27	the	the	DET
ftr-469	304	28	proceeds	proceed	NOUN
ftr-469	304	29	she	she	PRON
ftr-469	304	30	receives	receive	VERB
ftr-469	304	31	in	in	ADP
ftr-469	304	32	year	year	NOUN
ftr-469	304	33	two	two	NUM
ftr-469	304	34	.	.	PUNCT
ftr-469	305	1	the	the	DET
ftr-469	305	2	rules	rule	NOUN
ftr-469	305	3	chosen	choose	VERB
ftr-469	305	4	for	for	ADP
ftr-469	305	5	the	the	DET
ftr-469	305	6	seller	seller	NOUN
ftr-469	305	7	/	/	SYM
ftr-469	305	8	obligor	obligor	NOUN
ftr-469	305	9	's	's	PART
ftr-469	305	10	deduction	deduction	NOUN
ftr-469	305	11	should	should	AUX
ftr-469	305	12	therefore	therefore	ADV
ftr-469	305	13	in	in	ADP
ftr-469	305	14	effect	effect	NOUN
ftr-469	305	15	allow	allow	VERB
ftr-469	305	16	a	a	DET
ftr-469	305	17	surrogate	surrogate	NOUN
ftr-469	305	18	for	for	ADP
ftr-469	305	19	the	the	DET
ftr-469	305	20	delayed	delay	VERB
ftr-469	305	21	use	use	NOUN
ftr-469	305	22	of	of	ADP
ftr-469	305	23	the	the	DET
ftr-469	305	24	neighbor	neighbor	NOUN
ftr-469	305	25	's	's	PART
ftr-469	305	26	basis	basis	NOUN
ftr-469	305	27	in	in	ADP
ftr-469	305	28	the	the	DET
ftr-469	305	29	destroyed	destroy	VERB
ftr-469	305	30	property	property	NOUN
ftr-469	305	31	.	.	PUNCT
ftr-469	306	1	without	without	ADP
ftr-469	306	2	a	a	DET
ftr-469	306	3	deduction	deduction	NOUN
ftr-469	306	4	in	in	ADP
ftr-469	306	5	the	the	DET
ftr-469	306	6	first	first	ADJ
ftr-469	306	7	year	year	NOUN
ftr-469	306	8	,	,	PUNCT
ftr-469	306	9	the	the	DET
ftr-469	306	10	seller	seller	NOUN
ftr-469	306	11	can	can	AUX
ftr-469	306	12	set	set	VERB
ftr-469	306	13	aside	aside	ADV
ftr-469	306	14	only	only	ADV
ftr-469	306	15	$	$	SYM
ftr-469	306	16	60	60	NUM
ftr-469	306	17	of	of	ADP
ftr-469	306	18	the	the	DET
ftr-469	306	19	$	$	SYM
ftr-469	306	20	100	100	NUM
ftr-469	306	21	that	that	PRON
ftr-469	306	22	it	it	PRON
ftr-469	306	23	might	might	AUX
ftr-469	306	24	have	have	AUX
ftr-469	306	25	paid	pay	VERB
ftr-469	306	26	initially	initially	ADV
ftr-469	306	27	,	,	PUNCT
ftr-469	306	28	which	which	PRON
ftr-469	306	29	will	will	AUX
ftr-469	306	30	earn	earn	VERB
ftr-469	306	31	$	$	SYM
ftr-469	306	32	6	6	NUM
ftr-469	306	33	before	before	ADP
ftr-469	306	34	tax	tax	NOUN
ftr-469	306	35	,	,	PUNCT
ftr-469	306	36	and	and	CCONJ
ftr-469	306	37	the	the	DET
ftr-469	306	38	seller	seller	NOUN
ftr-469	306	39	will	will	AUX
ftr-469	306	40	enjoy	enjoy	VERB
ftr-469	306	41	a	a	DET
ftr-469	306	42	tax	tax	NOUN
ftr-469	306	43	benefit	benefit	NOUN
ftr-469	306	44	of	of	ADP
ftr-469	306	45	$	$	SYM
ftr-469	306	46	40	40	NUM
ftr-469	306	47	in	in	ADP
ftr-469	306	48	the	the	DET
ftr-469	306	49	second	second	ADJ
ftr-469	306	50	year	year	NOUN
ftr-469	306	51	.	.	PUNCT
ftr-469	307	1	the	the	DET
ftr-469	307	2	seller	seller	NOUN
ftr-469	307	3	will	will	AUX
ftr-469	307	4	therefore	therefore	ADV
ftr-469	307	5	be	be	AUX
ftr-469	307	6	able	able	ADJ
ftr-469	307	7	to	to	PART
ftr-469	307	8	transfer	transfer	VERB
ftr-469	307	9	$	$	SYM
ftr-469	307	10	106	106	NUM
ftr-469	307	11	to	to	ADP
ftr-469	307	12	the	the	DET
ftr-469	307	13	neighbor	neighbor	NOUN
ftr-469	307	14	.	.	PUNCT
ftr-469	308	1	but	but	CCONJ
ftr-469	308	2	the	the	DET
ftr-469	308	3	deferred	defer	VERB
ftr-469	308	4	use	use	NOUN
ftr-469	308	5	of	of	ADP
ftr-469	308	6	the	the	DET
ftr-469	308	7	neighbor	neighbor	NOUN
ftr-469	308	8	's	's	PART
ftr-469	308	9	basis	basis	NOUN
ftr-469	308	10	will	will	AUX
ftr-469	308	11	shield	shield	VERB
ftr-469	308	12	only	only	ADV
ftr-469	308	13	$	$	SYM
ftr-469	308	14	100	100	NUM
ftr-469	308	15	of	of	ADP
ftr-469	308	16	the	the	DET
ftr-469	308	17	payment	payment	NOUN
ftr-469	308	18	,	,	PUNCT
ftr-469	308	19	and	and	CCONJ
ftr-469	308	20	she	she	PRON
ftr-469	308	21	will	will	AUX
ftr-469	308	22	be	be	AUX
ftr-469	308	23	left	leave	VERB
ftr-469	308	24	with	with	ADP
ftr-469	308	25	only	only	ADV
ftr-469	308	26	$	$	SYM
ftr-469	308	27	103.60	103.60	NUM
ftr-469	308	28	.	.	PUNCT
ftr-469	309	1	if	if	SCONJ
ftr-469	309	2	the	the	DET
ftr-469	309	3	seller	seller	NOUN
ftr-469	309	4	/	/	SYM
ftr-469	309	5	obligor	obligor	NOUN
ftr-469	309	6	is	be	AUX
ftr-469	309	7	allowed	allow	VERB
ftr-469	309	8	a	a	DET
ftr-469	309	9	deduction	deduction	NOUN
ftr-469	309	10	at	at	ADP
ftr-469	309	11	the	the	DET
ftr-469	309	12	time	time	NOUN
ftr-469	309	13	of	of	ADP
ftr-469	309	14	the	the	DET
ftr-469	309	15	destruction	destruction	NOUN
ftr-469	309	16	,	,	PUNCT
ftr-469	309	17	it	it	PRON
ftr-469	309	18	can	can	AUX
ftr-469	309	19	set	set	VERB
ftr-469	309	20	aside	aside	ADP
ftr-469	309	21	the	the	DET
ftr-469	309	22	full	full	ADJ
ftr-469	309	23	$	$	SYM
ftr-469	309	24	100	100	NUM
ftr-469	309	25	,	,	PUNCT
ftr-469	309	26	and	and	CCONJ
ftr-469	309	27	earn	earn	VERB
ftr-469	309	28	$	$	SYM
ftr-469	309	29	10	10	NUM
ftr-469	309	30	,	,	PUNCT
ftr-469	309	31	which	which	PRON
ftr-469	309	32	,	,	PUNCT
ftr-469	309	33	when	when	SCONJ
ftr-469	309	34	paid	pay	VERB
ftr-469	309	35	to	to	ADP
ftr-469	309	36	the	the	DET
ftr-469	309	37	neighbor	neighbor	NOUN
ftr-469	309	38	,	,	PUNCT
ftr-469	309	39	will	will	AUX
ftr-469	309	40	put	put	VERB
ftr-469	309	41	the	the	DET
ftr-469	309	42	neighbor	neighbor	NOUN
ftr-469	309	43	in	in	ADP
ftr-469	309	44	the	the	DET
ftr-469	309	45	same	same	ADJ
ftr-469	309	46	position	position	NOUN
ftr-469	309	47	as	as	SCONJ
ftr-469	309	48	if	if	SCONJ
ftr-469	309	49	she	she	PRON
ftr-469	309	50	had	have	AUX
ftr-469	309	51	been	be	AUX
ftr-469	309	52	paid	pay	VERB
ftr-469	309	53	(	(	PUNCT
ftr-469	309	54	and	and	CCONJ
ftr-469	309	55	allowed	allow	VERB
ftr-469	309	56	to	to	PART
ftr-469	309	57	use	use	VERB
ftr-469	309	58	her	her	PRON
ftr-469	309	59	basis	basis	NOUN
ftr-469	309	60	)	)	PUNCT
ftr-469	309	61	immediately	immediately	ADV
ftr-469	309	62	.	.	PUNCT
ftr-469	310	1	note	note	VERB
ftr-469	310	2	that	that	SCONJ
ftr-469	310	3	the	the	DET
ftr-469	310	4	same	same	ADJ
ftr-469	310	5	result	result	NOUN
ftr-469	310	6	can	can	AUX
ftr-469	310	7	be	be	AUX
ftr-469	310	8	reached	reach	VERB
ftr-469	310	9	by	by	ADP
ftr-469	310	10	acknowledging	acknowledge	VERB
ftr-469	310	11	the	the	DET
ftr-469	310	12	loss	loss	NOUN
ftr-469	310	13	when	when	SCONJ
ftr-469	310	14	it	it	PRON
ftr-469	310	15	first	first	ADV
ftr-469	310	16	occurs	occur	VERB
ftr-469	310	17	by	by	ADP
ftr-469	310	18	giving	give	VERB
ftr-469	310	19	the	the	DET
ftr-469	310	20	neighbor	neighbor	NOUN
ftr-469	310	21	an	an	DET
ftr-469	310	22	immediate	immediate	ADJ
ftr-469	310	23	deduction	deduction	NOUN
ftr-469	310	24	for	for	ADP
ftr-469	310	25	her	her	PRON
ftr-469	310	26	loss	loss	NOUN
ftr-469	310	27	,	,	PUNCT
ftr-469	310	28	without	without	ADP
ftr-469	310	29	regard	regard	NOUN
ftr-469	310	30	for	for	ADP
ftr-469	310	31	the	the	DET
ftr-469	310	32	possibility	possibility	NOUN
ftr-469	310	33	of	of	ADP
ftr-469	310	34	payment	payment	NOUN
ftr-469	310	35	,	,	PUNCT
ftr-469	310	36	and	and	CCONJ
ftr-469	310	37	deferring	defer	VERB
ftr-469	310	38	the	the	DET
ftr-469	310	39	seller	seller	NOUN
ftr-469	310	40	/	/	SYM
ftr-469	310	41	obligor	obligor	NOUN
ftr-469	310	42	's	's	PART
ftr-469	310	43	deduction	deduction	NOUN
ftr-469	310	44	.	.	PUNCT
ftr-469	311	1	(	(	PUNCT
ftr-469	311	2	this	this	DET
ftr-469	311	3	treatment	treatment	NOUN
ftr-469	311	4	is	be	AUX
ftr-469	311	5	not	not	PART
ftr-469	311	6	generally	generally	ADV
ftr-469	311	7	allowed	allow	VERB
ftr-469	311	8	because	because	SCONJ
ftr-469	311	9	of	of	ADP
ftr-469	311	10	the	the	DET
ftr-469	311	11	possibility	possibility	NOUN
ftr-469	311	12	of	of	ADP
ftr-469	311	13	reimbursement	reimbursement	NOUN
ftr-469	311	14	.	.	PUNCT
ftr-469	312	1	3	3	NUM
ftr-469	312	2	)	)	PUNCT
ftr-469	312	3	a	a	DET
ftr-469	312	4	deduction	deduction	NOUN
ftr-469	312	5	of	of	ADP
ftr-469	312	6	$	$	SYM
ftr-469	312	7	100	100	NUM
ftr-469	312	8	at	at	ADP
ftr-469	312	9	the	the	DET
ftr-469	312	10	time	time	NOUN
ftr-469	312	11	of	of	ADP
ftr-469	312	12	the	the	DET
ftr-469	312	13	destruction	destruction	NOUN
ftr-469	312	14	would	would	AUX
ftr-469	312	15	have	have	AUX
ftr-469	312	16	produced	produce	VERB
ftr-469	312	17	a	a	DET
ftr-469	312	18	tax	tax	NOUN
ftr-469	312	19	benefit	benefit	NOUN
ftr-469	312	20	of	of	ADP
ftr-469	312	21	$	$	SYM
ftr-469	312	22	40	40	NUM
ftr-469	312	23	,	,	PUNCT
ftr-469	312	24	which	which	PRON
ftr-469	312	25	would	would	AUX
ftr-469	312	26	earn	earn	VERB
ftr-469	312	27	after	after	ADP
ftr-469	312	28	-	-	PUNCT
ftr-469	312	29	tax	tax	NOUN
ftr-469	312	30	interest	interest	NOUN
ftr-469	312	31	of	of	ADP
ftr-469	312	32	$	$	SYM
ftr-469	312	33	2.40	2.40	NUM
ftr-469	312	34	after	after	ADP
ftr-469	312	35	a	a	DET
ftr-469	312	36	year	year	NOUN
ftr-469	312	37	has	have	AUX
ftr-469	312	38	passed	pass	VERB
ftr-469	312	39	.	.	PUNCT
ftr-469	313	1	again	again	ADV
ftr-469	313	2	,	,	PUNCT
ftr-469	313	3	without	without	ADP
ftr-469	313	4	a	a	DET
ftr-469	313	5	deduction	deduction	NOUN
ftr-469	313	6	,	,	PUNCT
ftr-469	313	7	the	the	DET
ftr-469	313	8	seller	seller	NOUN
ftr-469	313	9	/	/	SYM
ftr-469	313	10	obligor	obligor	NOUN
ftr-469	313	11	will	will	AUX
ftr-469	313	12	only	only	ADV
ftr-469	313	13	be	be	AUX
ftr-469	313	14	able	able	ADJ
ftr-469	313	15	to	to	PART
ftr-469	313	16	pay	pay	VERB
ftr-469	313	17	$	$	SYM
ftr-469	313	18	106	106	NUM
ftr-469	313	19	in	in	ADP
ftr-469	313	20	the	the	DET
ftr-469	313	21	second	second	ADJ
ftr-469	313	22	year	year	NOUN
ftr-469	313	23	.	.	PUNCT
ftr-469	314	1	but	but	CCONJ
ftr-469	314	2	the	the	DET
ftr-469	314	3	receipt	receipt	NOUN
ftr-469	314	4	of	of	ADP
ftr-469	314	5	$	$	SYM
ftr-469	314	6	106	106	NUM
ftr-469	314	7	without	without	ADP
ftr-469	314	8	basis	basis	NOUN
ftr-469	314	9	offset	offset	NOUN
ftr-469	314	10	in	in	ADP
ftr-469	314	11	the	the	DET
ftr-469	314	12	second	second	ADJ
ftr-469	314	13	year	year	NOUN
ftr-469	314	14	would	would	AUX
ftr-469	314	15	have	have	AUX
ftr-469	314	16	produced	produce	VERB
ftr-469	314	17	a	a	DET
ftr-469	314	18	net	net	ADJ
ftr-469	314	19	after	after	ADP
ftr-469	314	20	-	-	PUNCT
ftr-469	314	21	tax	tax	NOUN
ftr-469	314	22	receipt	receipt	NOUN
ftr-469	314	23	of	of	ADP
ftr-469	314	24	$	$	SYM
ftr-469	314	25	63.60	63.60	NUM
ftr-469	314	26	,	,	PUNCT
ftr-469	314	27	for	for	ADP
ftr-469	314	28	a	a	DET
ftr-469	314	29	total	total	ADJ
ftr-469	314	30	after	after	ADP
ftr-469	314	31	-	-	PUNCT
ftr-469	314	32	tax	tax	NOUN
ftr-469	314	33	position	position	NOUN
ftr-469	314	34	of	of	ADP
ftr-469	314	35	$	$	SYM
ftr-469	314	36	106	106	NUM
ftr-469	314	37	.	.	PUNCT
ftr-469	315	1	the	the	DET
ftr-469	315	2	above	above	ADJ
ftr-469	315	3	analysis	analysis	NOUN
ftr-469	315	4	simply	simply	ADV
ftr-469	315	5	demonstrates	demonstrate	VERB
ftr-469	315	6	that	that	SCONJ
ftr-469	315	7	at	at	ADV
ftr-469	315	8	least	least	ADJ
ftr-469	315	9	some	some	PRON
ftr-469	315	10	contingent	contingent	ADJ
ftr-469	315	11	liabilities	liability	NOUN
ftr-469	315	12	may	may	AUX
ftr-469	315	13	be	be	AUX
ftr-469	315	14	the	the	DET
ftr-469	315	15	result	result	NOUN
ftr-469	315	16	of	of	ADP
ftr-469	315	17	absolute	absolute	ADJ
ftr-469	315	18	losses	loss	NOUN
ftr-469	315	19	to	to	ADP
ftr-469	315	20	the	the	DET
ftr-469	315	21	tax	tax	NOUN
ftr-469	315	22	base	base	NOUN
ftr-469	315	23	,	,	PUNCT
ftr-469	315	24	not	not	PART
ftr-469	315	25	just	just	ADV
ftr-469	315	26	transfers	transfer	NOUN
ftr-469	315	27	of	of	ADP
ftr-469	315	28	values	value	NOUN
ftr-469	315	29	new	new	ADJ
ftr-469	315	30	to	to	ADP
ftr-469	315	31	the	the	DET
ftr-469	315	32	tax	tax	NOUN
ftr-469	315	33	base	base	NOUN
ftr-469	315	34	,	,	PUNCT
ftr-469	315	35	for	for	ADP
ftr-469	315	36	which	which	PRON
ftr-469	315	37	no	no	DET
ftr-469	315	38	tax	tax	NOUN
ftr-469	315	39	accounting	accounting	NOUN
ftr-469	315	40	has	have	AUX
ftr-469	315	41	yet	yet	ADV
ftr-469	315	42	been	be	AUX
ftr-469	315	43	made	make	VERB
ftr-469	315	44	.	.	PUNCT
ftr-469	316	1	these	these	DET
ftr-469	316	2	liabilities	liability	NOUN
ftr-469	316	3	arise	arise	VERB
ftr-469	316	4	under	under	ADP
ftr-469	316	5	circumstances	circumstance	NOUN
ftr-469	316	6	best	well	ADV
ftr-469	316	7	understood	understand	VERB
ftr-469	316	8	as	as	ADP
ftr-469	316	9	a	a	DET
ftr-469	316	10	forced	force	VERB
ftr-469	316	11	borrowing	borrowing	NOUN
ftr-469	316	12	coupled	couple	VERB
ftr-469	316	13	with	with	ADP
ftr-469	316	14	a	a	DET
ftr-469	316	15	destruction	destruction	NOUN
ftr-469	316	16	of	of	ADP
ftr-469	316	17	the	the	DET
ftr-469	316	18	loan	loan	NOUN
ftr-469	316	19	proceeds	proceed	NOUN
ftr-469	316	20	.	.	PUNCT
ftr-469	317	1	when	when	SCONJ
ftr-469	317	2	a	a	DET
ftr-469	317	3	liability	liability	NOUN
ftr-469	317	4	arises	arise	VERB
ftr-469	317	5	from	from	ADP
ftr-469	317	6	the	the	DET
ftr-469	317	7	destruction	destruction	NOUN
ftr-469	317	8	of	of	ADP
ftr-469	317	9	after	after	ADP
ftr-469	317	10	-	-	PUNCT
ftr-469	317	11	tax	tax	NOUN
ftr-469	317	12	values	value	NOUN
ftr-469	317	13	,	,	PUNCT
ftr-469	317	14	the	the	DET
ftr-469	317	15	transaction	transaction	NOUN
ftr-469	317	16	could	could	AUX
ftr-469	317	17	be	be	AUX
ftr-469	317	18	given	give	VERB
ftr-469	317	19	a	a	DET
ftr-469	317	20	tax	tax	NOUN
ftr-469	317	21	treatment	treatment	NOUN
ftr-469	317	22	no	no	ADV
ftr-469	317	23	more	more	ADV
ftr-469	317	24	onerous	onerous	ADJ
ftr-469	317	25	than	than	SCONJ
ftr-469	317	26	that	that	PRON
ftr-469	317	27	accorded	accord	VERB
ftr-469	317	28	to	to	ADP
ftr-469	317	29	bank	bank	NOUN
ftr-469	317	30	loans	loan	NOUN
ftr-469	317	31	.	.	PUNCT
ftr-469	318	1	as	as	SCONJ
ftr-469	318	2	professor	professor	PROPN
ftr-469	318	3	halperin	halperin	NOUN
ftr-469	318	4	himself	himself	PRON
ftr-469	318	5	has	have	AUX
ftr-469	318	6	argued	argue	VERB
ftr-469	318	7	,	,	PUNCT
ftr-469	318	8	the	the	DET
ftr-469	318	9	fact	fact	NOUN
ftr-469	318	10	that	that	SCONJ
ftr-469	318	11	the	the	DET
ftr-469	318	12	liability	liability	NOUN
ftr-469	318	13	is	be	AUX
ftr-469	318	14	contingent	contingent	ADJ
ftr-469	318	15	,	,	PUNCT
ftr-469	318	16	whether	whether	SCONJ
ftr-469	318	17	because	because	SCONJ
ftr-469	318	18	the	the	DET
ftr-469	318	19	seller	seller	NOUN
ftr-469	318	20	's	's	PART
ftr-469	318	21	liability	liability	NOUN
ftr-469	318	22	is	be	AUX
ftr-469	318	23	not	not	PART
ftr-469	318	24	clear	clear	ADJ
ftr-469	318	25	as	as	ADP
ftr-469	318	26	a	a	DET
ftr-469	318	27	matter	matter	NOUN
ftr-469	318	28	of	of	ADP
ftr-469	318	29	31	31	NUM
ftr-469	318	30	.	.	PUNCT
ftr-469	319	1	see	see	VERB
ftr-469	319	2	,	,	PUNCT
ftr-469	319	3	e.g.	e.g.	ADV
ftr-469	319	4	,	,	PUNCT
ftr-469	319	5	regs	reg	NOUN
ftr-469	319	6	.	.	PUNCT
ftr-469	320	1	§	§	PROPN
ftr-469	320	2	1.165	1.165	NUM
ftr-469	320	3	-	-	SYM
ftr-469	320	4	1(d)(2	1(d)(2	NUM
ftr-469	320	5	)	)	PUNCT
ftr-469	320	6	;	;	PUNCT
ftr-469	320	7	halliburton	halliburton	PROPN
ftr-469	320	8	co.	co.	PROPN
ftr-469	320	9	v.	v.	PROPN
ftr-469	320	10	commissioner	commissioner	PROPN
ftr-469	320	11	,	,	PUNCT
ftr-469	320	12	946	946	NUM
ftr-469	320	13	f.2d	f.2d	NOUN
ftr-469	320	14	395	395	NUM
ftr-469	320	15	(	(	PUNCT
ftr-469	320	16	5th	5th	ADJ
ftr-469	320	17	cir	cir	NOUN
ftr-469	320	18	.	.	PROPN
ftr-469	320	19	1991	1991	NUM
ftr-469	320	20	)	)	PUNCT
ftr-469	320	21	.	.	PUNCT
ftr-469	321	1	[	[	X
ftr-469	321	2	vol	vol	NOUN
ftr-469	321	3	.	.	PUNCT
ftr-469	322	1	3:10	3:10	NUM
ftr-469	322	2	accounting	accounting	NOUN
ftr-469	322	3	for	for	ADP
ftr-469	322	4	the	the	DET
ftr-469	322	5	assunption	assunption	NOUN
ftr-469	322	6	of	of	ADP
ftr-469	322	7	contingent	contingent	ADJ
ftr-469	322	8	liabilities	liability	NOUN
ftr-469	322	9	law	law	NOUN
ftr-469	322	10	or	or	CCONJ
ftr-469	322	11	because	because	SCONJ
ftr-469	322	12	the	the	DET
ftr-469	322	13	extent	extent	NOUN
ftr-469	322	14	of	of	ADP
ftr-469	322	15	destruction	destruction	NOUN
ftr-469	322	16	can	can	AUX
ftr-469	322	17	not	not	PART
ftr-469	322	18	be	be	AUX
ftr-469	322	19	ascertained	ascertain	VERB
ftr-469	322	20	,	,	PUNCT
ftr-469	322	21	should	should	AUX
ftr-469	322	22	not	not	PART
ftr-469	322	23	be	be	AUX
ftr-469	322	24	determinative	determinative	ADJ
ftr-469	322	25	of	of	ADP
ftr-469	322	26	its	its	PRON
ftr-469	322	27	appropriate	appropriate	ADJ
ftr-469	322	28	treatment	treatment	NOUN
ftr-469	322	29	.	.	PUNCT
ftr-469	323	1	the	the	DET
ftr-469	323	2	determinative	determinative	ADJ
ftr-469	323	3	factor	factor	NOUN
ftr-469	323	4	should	should	AUX
ftr-469	323	5	be	be	AUX
ftr-469	323	6	whether	whether	SCONJ
ftr-469	323	7	the	the	DET
ftr-469	323	8	overall	overall	ADJ
ftr-469	323	9	transaction	transaction	NOUN
ftr-469	323	10	involves	involve	VERB
ftr-469	323	11	a	a	DET
ftr-469	323	12	deferral	deferral	NOUN
ftr-469	323	13	of	of	ADP
ftr-469	323	14	the	the	DET
ftr-469	323	15	inclusion	inclusion	NOUN
ftr-469	323	16	of	of	ADP
ftr-469	323	17	a	a	DET
ftr-469	323	18	value	value	NOUN
ftr-469	323	19	in	in	ADP
ftr-469	323	20	the	the	DET
ftr-469	323	21	overall	overall	ADJ
ftr-469	323	22	tax	tax	NOUN
ftr-469	323	23	base	base	NOUN
ftr-469	323	24	(	(	PUNCT
ftr-469	323	25	as	as	SCONJ
ftr-469	323	26	professor	professor	PROPN
ftr-469	323	27	halperin	halperin	NOUN
ftr-469	323	28	's	's	PART
ftr-469	323	29	compensation	compensation	NOUN
ftr-469	323	30	entails	entail	VERB
ftr-469	323	31	)	)	PUNCT
ftr-469	323	32	or	or	CCONJ
ftr-469	323	33	a	a	DET
ftr-469	323	34	deferral	deferral	NOUN
ftr-469	323	35	of	of	ADP
ftr-469	323	36	a	a	DET
ftr-469	323	37	deduction	deduction	NOUN
ftr-469	323	38	for	for	ADP
ftr-469	323	39	a	a	DET
ftr-469	323	40	loss	loss	NOUN
ftr-469	323	41	to	to	ADP
ftr-469	323	42	the	the	DET
ftr-469	323	43	overall	overall	ADJ
ftr-469	323	44	tax	tax	NOUN
ftr-469	323	45	base	base	NOUN
ftr-469	323	46	(	(	PUNCT
ftr-469	323	47	as	as	ADP
ftr-469	323	48	in	in	ADP
ftr-469	323	49	the	the	DET
ftr-469	323	50	case	case	NOUN
ftr-469	323	51	of	of	ADP
ftr-469	323	52	the	the	DET
ftr-469	323	53	contamination	contamination	NOUN
ftr-469	323	54	of	of	ADP
ftr-469	323	55	the	the	DET
ftr-469	323	56	neighbor	neighbor	NOUN
ftr-469	323	57	's	's	PART
ftr-469	323	58	land	land	NOUN
ftr-469	323	59	.	.	PUNCT
ftr-469	323	60	)	)	PUNCT
ftr-469	324	1	in	in	ADP
ftr-469	324	2	other	other	ADJ
ftr-469	324	3	situations	situation	NOUN
ftr-469	324	4	,	,	PUNCT
ftr-469	324	5	the	the	DET
ftr-469	324	6	loss	loss	NOUN
ftr-469	324	7	may	may	AUX
ftr-469	324	8	not	not	PART
ftr-469	324	9	be	be	AUX
ftr-469	324	10	of	of	ADP
ftr-469	324	11	values	value	NOUN
ftr-469	324	12	already	already	ADV
ftr-469	324	13	taxed	tax	VERB
ftr-469	324	14	,	,	PUNCT
ftr-469	324	15	and	and	CCONJ
ftr-469	324	16	yet	yet	ADV
ftr-469	324	17	a	a	DET
ftr-469	324	18	sale	sale	NOUN
ftr-469	324	19	may	may	AUX
ftr-469	324	20	nevertheless	nevertheless	ADV
ftr-469	324	21	be	be	AUX
ftr-469	324	22	an	an	DET
ftr-469	324	23	appropriate	appropriate	ADJ
ftr-469	324	24	time	time	NOUN
ftr-469	324	25	to	to	PART
ftr-469	324	26	take	take	VERB
ftr-469	324	27	a	a	DET
ftr-469	324	28	loss	loss	NOUN
ftr-469	324	29	into	into	ADP
ftr-469	324	30	account	account	NOUN
ftr-469	324	31	.	.	PUNCT
ftr-469	325	1	reconsider	reconsider	VERB
ftr-469	325	2	the	the	DET
ftr-469	325	3	case	case	NOUN
ftr-469	325	4	in	in	ADP
ftr-469	325	5	which	which	PRON
ftr-469	325	6	the	the	DET
ftr-469	325	7	seller	seller	NOUN
ftr-469	325	8	/	/	SYM
ftr-469	325	9	obligor	obligor	NOUN
ftr-469	325	10	had	have	AUX
ftr-469	325	11	contaminated	contaminate	VERB
ftr-469	325	12	its	its	PRON
ftr-469	325	13	own	own	ADJ
ftr-469	325	14	soil	soil	NOUN
ftr-469	325	15	and	and	CCONJ
ftr-469	325	16	not	not	PART
ftr-469	325	17	that	that	PRON
ftr-469	325	18	of	of	ADP
ftr-469	325	19	a	a	DET
ftr-469	325	20	neighbor	neighbor	NOUN
ftr-469	325	21	.	.	PUNCT
ftr-469	326	1	assume	assume	VERB
ftr-469	326	2	that	that	SCONJ
ftr-469	326	3	there	there	PRON
ftr-469	326	4	is	be	VERB
ftr-469	326	5	no	no	DET
ftr-469	326	6	obligation	obligation	NOUN
ftr-469	326	7	to	to	PART
ftr-469	326	8	replace	replace	VERB
ftr-469	326	9	the	the	DET
ftr-469	326	10	wealth	wealth	NOUN
ftr-469	326	11	of	of	ADP
ftr-469	326	12	another	another	PRON
ftr-469	326	13	,	,	PUNCT
ftr-469	326	14	but	but	CCONJ
ftr-469	326	15	the	the	DET
ftr-469	326	16	seller	seller	NOUN
ftr-469	326	17	/	/	SYM
ftr-469	326	18	obligor	obligor	NOUN
ftr-469	326	19	has	have	VERB
ftr-469	326	20	an	an	DET
ftr-469	326	21	obligation	obligation	NOUN
ftr-469	326	22	to	to	PART
ftr-469	326	23	clean	clean	VERB
ftr-469	326	24	up	up	ADP
ftr-469	326	25	the	the	DET
ftr-469	326	26	soil	soil	NOUN
ftr-469	326	27	in	in	ADP
ftr-469	326	28	the	the	DET
ftr-469	326	29	future	future	NOUN
ftr-469	326	30	.	.	PUNCT
ftr-469	327	1	the	the	DET
ftr-469	327	2	seller	seller	NOUN
ftr-469	327	3	/	/	SYM
ftr-469	327	4	obligor	obligor	NOUN
ftr-469	327	5	's	's	PART
ftr-469	327	6	business	business	NOUN
ftr-469	327	7	would	would	AUX
ftr-469	327	8	clearly	clearly	ADV
ftr-469	327	9	be	be	AUX
ftr-469	327	10	worth	worth	ADJ
ftr-469	327	11	less	less	ADJ
ftr-469	327	12	as	as	ADP
ftr-469	327	13	a	a	DET
ftr-469	327	14	going	go	VERB
ftr-469	327	15	business	business	NOUN
ftr-469	327	16	as	as	ADP
ftr-469	327	17	a	a	DET
ftr-469	327	18	result	result	NOUN
ftr-469	327	19	of	of	ADP
ftr-469	327	20	this	this	DET
ftr-469	327	21	future	future	ADJ
ftr-469	327	22	obligation	obligation	NOUN
ftr-469	327	23	.	.	PUNCT
ftr-469	328	1	barring	bar	VERB
ftr-469	328	2	some	some	DET
ftr-469	328	3	special	special	ADJ
ftr-469	328	4	treatment	treatment	NOUN
ftr-469	328	5	,	,	PUNCT
ftr-469	328	6	however	however	ADV
ftr-469	328	7	,	,	PUNCT
ftr-469	328	8	this	this	DET
ftr-469	328	9	loss	loss	NOUN
ftr-469	328	10	would	would	AUX
ftr-469	328	11	be	be	AUX
ftr-469	328	12	deferred	defer	VERB
ftr-469	328	13	for	for	ADP
ftr-469	328	14	tax	tax	NOUN
ftr-469	328	15	purposes	purpose	NOUN
ftr-469	328	16	until	until	SCONJ
ftr-469	328	17	payment	payment	NOUN
ftr-469	328	18	on	on	ADP
ftr-469	328	19	the	the	DET
ftr-469	328	20	obligation	obligation	NOUN
ftr-469	328	21	was	be	AUX
ftr-469	328	22	made.32	made.32	VERB
ftr-469	328	23	would	would	AUX
ftr-469	328	24	it	it	PRON
ftr-469	328	25	nevertheless	nevertheless	ADV
ftr-469	328	26	be	be	AUX
ftr-469	328	27	appropriate	appropriate	ADJ
ftr-469	328	28	to	to	PART
ftr-469	328	29	take	take	VERB
ftr-469	328	30	this	this	DET
ftr-469	328	31	loss	loss	NOUN
ftr-469	328	32	into	into	ADP
ftr-469	328	33	account	account	NOUN
ftr-469	328	34	at	at	ADP
ftr-469	328	35	the	the	DET
ftr-469	328	36	time	time	NOUN
ftr-469	328	37	the	the	DET
ftr-469	328	38	business	business	NOUN
ftr-469	328	39	is	be	AUX
ftr-469	328	40	sold	sell	VERB
ftr-469	328	41	?	?	PUNCT
ftr-469	329	1	is	be	AUX
ftr-469	329	2	a	a	DET
ftr-469	329	3	sale	sale	NOUN
ftr-469	329	4	supposed	suppose	VERB
ftr-469	329	5	to	to	PART
ftr-469	329	6	make	make	VERB
ftr-469	329	7	a	a	DET
ftr-469	329	8	difference	difference	NOUN
ftr-469	329	9	with	with	ADP
ftr-469	329	10	respect	respect	NOUN
ftr-469	329	11	to	to	ADP
ftr-469	329	12	the	the	DET
ftr-469	329	13	aggregate	aggregate	ADJ
ftr-469	329	14	tax	tax	NOUN
ftr-469	329	15	treatment	treatment	NOUN
ftr-469	329	16	of	of	ADP
ftr-469	329	17	such	such	ADJ
ftr-469	329	18	unaccrued	unaccrued	ADJ
ftr-469	329	19	liabilities	liability	NOUN
ftr-469	329	20	?	?	PUNCT
ftr-469	330	1	existing	exist	VERB
ftr-469	330	2	law	law	NOUN
ftr-469	330	3	provides	provide	VERB
ftr-469	330	4	surprisingly	surprisingly	ADV
ftr-469	330	5	little	little	ADJ
ftr-469	330	6	guidance	guidance	NOUN
ftr-469	330	7	with	with	ADP
ftr-469	330	8	respect	respect	NOUN
ftr-469	330	9	to	to	ADP
ftr-469	330	10	this	this	DET
ftr-469	330	11	question	question	NOUN
ftr-469	330	12	,	,	PUNCT
ftr-469	330	13	partly	partly	ADV
ftr-469	330	14	because	because	SCONJ
ftr-469	330	15	the	the	DET
ftr-469	330	16	occasions	occasion	NOUN
ftr-469	330	17	in	in	ADP
ftr-469	330	18	which	which	PRON
ftr-469	330	19	unaccrued	unaccrued	ADJ
ftr-469	330	20	liabilities	liability	NOUN
ftr-469	330	21	are	be	AUX
ftr-469	330	22	in	in	ADP
ftr-469	330	23	fact	fact	NOUN
ftr-469	330	24	sold	sell	VERB
ftr-469	330	25	or	or	CCONJ
ftr-469	330	26	otherwise	otherwise	ADV
ftr-469	330	27	subject	subject	ADJ
ftr-469	330	28	to	to	ADP
ftr-469	330	29	clear	clear	ADJ
ftr-469	330	30	-	-	PUNCT
ftr-469	330	31	cut	cut	VERB
ftr-469	330	32	realization	realization	NOUN
ftr-469	330	33	events	event	NOUN
ftr-469	330	34	,	,	PUNCT
ftr-469	330	35	outside	outside	ADV
ftr-469	330	36	of	of	ADP
ftr-469	330	37	sales	sale	NOUN
ftr-469	330	38	of	of	ADP
ftr-469	330	39	businesses	business	NOUN
ftr-469	330	40	,	,	PUNCT
ftr-469	330	41	are	be	AUX
ftr-469	330	42	few	few	ADJ
ftr-469	330	43	.	.	PUNCT
ftr-469	331	1	(	(	PUNCT
ftr-469	331	2	the	the	DET
ftr-469	331	3	fanciful	fanciful	ADJ
ftr-469	331	4	nature	nature	NOUN
ftr-469	331	5	of	of	ADP
ftr-469	331	6	the	the	DET
ftr-469	331	7	following	following	NOUN
ftr-469	331	8	should	should	AUX
ftr-469	331	9	serve	serve	VERB
ftr-469	331	10	as	as	ADP
ftr-469	331	11	an	an	DET
ftr-469	331	12	indication	indication	NOUN
ftr-469	331	13	of	of	ADP
ftr-469	331	14	how	how	SCONJ
ftr-469	331	15	unlikely	unlikely	ADJ
ftr-469	331	16	it	it	PRON
ftr-469	331	17	is	be	AUX
ftr-469	331	18	that	that	SCONJ
ftr-469	331	19	the	the	DET
ftr-469	331	20	issue	issue	NOUN
ftr-469	331	21	in	in	ADP
ftr-469	331	22	question	question	NOUN
ftr-469	331	23	will	will	AUX
ftr-469	331	24	be	be	AUX
ftr-469	331	25	starkly	starkly	ADV
ftr-469	331	26	raised	raise	VERB
ftr-469	331	27	,	,	PUNCT
ftr-469	331	28	outside	outside	ADP
ftr-469	331	29	of	of	ADP
ftr-469	331	30	the	the	DET
ftr-469	331	31	context	context	NOUN
ftr-469	331	32	of	of	ADP
ftr-469	331	33	traditional	traditional	ADJ
ftr-469	331	34	debt	debt	NOUN
ftr-469	331	35	instruments	instrument	NOUN
ftr-469	331	36	.	.	PUNCT
ftr-469	331	37	)	)	PUNCT
ftr-469	332	1	imagine	imagine	VERB
ftr-469	332	2	that	that	SCONJ
ftr-469	332	3	a	a	PRON
ftr-469	332	4	was	be	AUX
ftr-469	332	5	a	a	DET
ftr-469	332	6	roofing	roofing	NOUN
ftr-469	332	7	contractor	contractor	NOUN
ftr-469	332	8	,	,	PUNCT
ftr-469	332	9	and	and	CCONJ
ftr-469	332	10	after	after	ADP
ftr-469	332	11	completing	complete	VERB
ftr-469	332	12	various	various	ADJ
ftr-469	332	13	jobs	job	NOUN
ftr-469	332	14	was	be	AUX
ftr-469	332	15	obligated	obligate	VERB
ftr-469	332	16	to	to	PART
ftr-469	332	17	provide	provide	VERB
ftr-469	332	18	for	for	ADP
ftr-469	332	19	the	the	DET
ftr-469	332	20	repair	repair	NOUN
ftr-469	332	21	of	of	ADP
ftr-469	332	22	many	many	ADJ
ftr-469	332	23	of	of	ADP
ftr-469	332	24	the	the	DET
ftr-469	332	25	roofs	roof	NOUN
ftr-469	332	26	in	in	ADP
ftr-469	332	27	her	her	PRON
ftr-469	332	28	neighborhood	neighborhood	NOUN
ftr-469	332	29	.	.	PUNCT
ftr-469	333	1	assume	assume	VERB
ftr-469	333	2	further	far	ADV
ftr-469	333	3	that	that	SCONJ
ftr-469	333	4	with	with	ADP
ftr-469	333	5	each	each	DET
ftr-469	333	6	year	year	NOUN
ftr-469	333	7	that	that	PRON
ftr-469	333	8	passes	pass	VERB
ftr-469	333	9	,	,	PUNCT
ftr-469	333	10	it	it	PRON
ftr-469	333	11	becomes	become	VERB
ftr-469	333	12	more	more	ADV
ftr-469	333	13	and	and	CCONJ
ftr-469	333	14	more	more	ADV
ftr-469	333	15	likely	likely	ADJ
ftr-469	333	16	that	that	SCONJ
ftr-469	333	17	a	a	DET
ftr-469	333	18	roof	roof	NOUN
ftr-469	333	19	will	will	AUX
ftr-469	333	20	in	in	ADP
ftr-469	333	21	fact	fact	NOUN
ftr-469	333	22	fail	fail	VERB
ftr-469	333	23	,	,	PUNCT
ftr-469	333	24	and	and	CCONJ
ftr-469	333	25	a	a	DET
ftr-469	333	26	claim	claim	NOUN
ftr-469	333	27	on	on	ADP
ftr-469	333	28	a	a	PRON
ftr-469	333	29	will	will	AUX
ftr-469	333	30	be	be	AUX
ftr-469	333	31	made	make	VERB
ftr-469	333	32	.	.	PUNCT
ftr-469	334	1	b	b	X
ftr-469	334	2	,	,	PUNCT
ftr-469	334	3	also	also	ADV
ftr-469	334	4	a	a	DET
ftr-469	334	5	roofing	roofing	NOUN
ftr-469	334	6	contractor	contractor	NOUN
ftr-469	334	7	,	,	PUNCT
ftr-469	334	8	was	be	AUX
ftr-469	334	9	similarly	similarly	ADV
ftr-469	334	10	obligated	obligate	VERB
ftr-469	334	11	with	with	ADP
ftr-469	334	12	respect	respect	NOUN
ftr-469	334	13	to	to	ADP
ftr-469	334	14	all	all	PRON
ftr-469	334	15	of	of	ADP
ftr-469	334	16	the	the	DET
ftr-469	334	17	roofs	roof	NOUN
ftr-469	334	18	in	in	ADP
ftr-469	334	19	his	his	PRON
ftr-469	334	20	neighborhood	neighborhood	NOUN
ftr-469	334	21	,	,	PUNCT
ftr-469	334	22	500	500	NUM
ftr-469	334	23	miles	mile	NOUN
ftr-469	334	24	away	away	ADV
ftr-469	334	25	.	.	PUNCT
ftr-469	335	1	although	although	SCONJ
ftr-469	335	2	both	both	PRON
ftr-469	335	3	have	have	AUX
ftr-469	335	4	booked	book	VERB
ftr-469	335	5	all	all	PRON
ftr-469	335	6	of	of	ADP
ftr-469	335	7	the	the	DET
ftr-469	335	8	income	income	NOUN
ftr-469	335	9	associated	associate	VERB
ftr-469	335	10	with	with	ADP
ftr-469	335	11	these	these	DET
ftr-469	335	12	jobs	job	NOUN
ftr-469	335	13	,	,	PUNCT
ftr-469	335	14	neither	neither	CCONJ
ftr-469	335	15	uses	use	VERB
ftr-469	335	16	an	an	DET
ftr-469	335	17	accounting	accounting	NOUN
ftr-469	335	18	method	method	NOUN
ftr-469	335	19	that	that	PRON
ftr-469	335	20	allows	allow	VERB
ftr-469	335	21	any	any	DET
ftr-469	335	22	reserve	reserve	NOUN
ftr-469	335	23	for	for	ADP
ftr-469	335	24	the	the	DET
ftr-469	335	25	future	future	ADJ
ftr-469	335	26	work	work	NOUN
ftr-469	335	27	that	that	PRON
ftr-469	335	28	may	may	AUX
ftr-469	335	29	be	be	AUX
ftr-469	335	30	necessary	necessary	ADJ
ftr-469	335	31	.	.	PUNCT
ftr-469	336	1	suppose	suppose	VERB
ftr-469	336	2	further	far	ADV
ftr-469	336	3	that	that	SCONJ
ftr-469	336	4	they	they	PRON
ftr-469	336	5	both	both	PRON
ftr-469	336	6	decided	decide	VERB
ftr-469	336	7	to	to	PART
ftr-469	336	8	move	move	VERB
ftr-469	336	9	,	,	PUNCT
ftr-469	336	10	and	and	CCONJ
ftr-469	336	11	swap	swap	NOUN
ftr-469	336	12	repair	repair	NOUN
ftr-469	336	13	obligations	obligation	NOUN
ftr-469	336	14	as	as	ADV
ftr-469	336	15	well	well	ADV
ftr-469	336	16	as	as	ADP
ftr-469	336	17	neighborhoods	neighborhood	NOUN
ftr-469	336	18	.	.	PUNCT
ftr-469	337	1	has	have	AUX
ftr-469	337	2	there	there	PRON
ftr-469	337	3	been	be	AUX
ftr-469	337	4	a	a	DET
ftr-469	337	5	realization	realization	NOUN
ftr-469	337	6	event	event	NOUN
ftr-469	337	7	with	with	ADP
ftr-469	337	8	respect	respect	NOUN
ftr-469	337	9	to	to	ADP
ftr-469	337	10	these	these	DET
ftr-469	337	11	liabilities	liability	NOUN
ftr-469	337	12	?	?	PUNCT
ftr-469	338	1	there	there	PRON
ftr-469	338	2	clearly	clearly	ADV
ftr-469	338	3	has	have	AUX
ftr-469	338	4	been	be	AUX
ftr-469	338	5	a	a	DET
ftr-469	338	6	change	change	NOUN
ftr-469	338	7	in	in	ADP
ftr-469	338	8	legal	legal	ADJ
ftr-469	338	9	obligations	obligation	NOUN
ftr-469	338	10	:	:	PUNCT
ftr-469	338	11	entirely	entirely	ADV
ftr-469	338	12	different	different	ADJ
ftr-469	338	13	people	people	NOUN
ftr-469	338	14	now	now	ADV
ftr-469	338	15	have	have	VERB
ftr-469	338	16	claims	claim	NOUN
ftr-469	338	17	against	against	ADP
ftr-469	338	18	a	a	PRON
ftr-469	338	19	and	and	CCONJ
ftr-469	338	20	b.	b.	PROPN
ftr-469	339	1	how	how	SCONJ
ftr-469	339	2	does	do	VERB
ftr-469	339	3	the	the	DET
ftr-469	339	4	possibility	possibility	NOUN
ftr-469	339	5	of	of	ADP
ftr-469	339	6	such	such	ADJ
ftr-469	339	7	32	32	NUM
ftr-469	339	8	.	.	PUNCT
ftr-469	340	1	for	for	ADP
ftr-469	340	2	further	further	ADJ
ftr-469	340	3	consideration	consideration	NOUN
ftr-469	340	4	of	of	ADP
ftr-469	340	5	the	the	DET
ftr-469	340	6	appropriate	appropriate	ADJ
ftr-469	340	7	treatment	treatment	NOUN
ftr-469	340	8	of	of	ADP
ftr-469	340	9	this	this	DET
ftr-469	340	10	sort	sort	NOUN
ftr-469	340	11	of	of	ADP
ftr-469	340	12	future	future	ADJ
ftr-469	340	13	liability	liability	NOUN
ftr-469	340	14	to	to	ADP
ftr-469	340	15	the	the	DET
ftr-469	340	16	seller	seller	NOUN
ftr-469	340	17	,	,	PUNCT
ftr-469	340	18	see	see	VERB
ftr-469	340	19	halperin	halperin	NOUN
ftr-469	340	20	,	,	PUNCT
ftr-469	340	21	disguise	disguise	ADJ
ftr-469	340	22	,	,	PUNCT
ftr-469	340	23	supra	supra	PROPN
ftr-469	340	24	note	note	NOUN
ftr-469	340	25	6	6	NUM
ftr-469	340	26	.	.	PUNCT
ftr-469	341	1	at	at	ADP
ftr-469	341	2	528	528	NUM
ftr-469	341	3	-	-	SYM
ftr-469	341	4	31	31	NUM
ftr-469	341	5	;	;	PUNCT
ftr-469	341	6	donald	donald	PROPN
ftr-469	341	7	w.	w.	PROPN
ftr-469	341	8	kiefer	kiefer	PROPN
ftr-469	341	9	,	,	PUNCT
ftr-469	341	10	the	the	DET
ftr-469	341	11	tax	tax	NOUN
ftr-469	341	12	treatment	treatment	NOUN
ftr-469	341	13	of	of	ADP
ftr-469	341	14	a	a	DET
ftr-469	341	15	"	"	PUNCT
ftr-469	341	16	reverse	reverse	ADJ
ftr-469	341	17	investment	investment	NOUN
ftr-469	341	18	"	"	PUNCT
ftr-469	341	19	:	:	PUNCT
ftr-469	341	20	an	an	DET
ftr-469	341	21	analysis	analysis	NOUN
ftr-469	341	22	of	of	ADP
ftr-469	341	23	the	the	DET
ftr-469	341	24	time	time	NOUN
ftr-469	341	25	value	value	NOUN
ftr-469	341	26	of	of	ADP
ftr-469	341	27	money	money	NOUN
ftr-469	341	28	and	and	CCONJ
ftr-469	341	29	the	the	DET
ftr-469	341	30	appropriate	appropriate	ADJ
ftr-469	341	31	tax	tax	NOUN
ftr-469	341	32	treatment	treatment	NOUN
ftr-469	341	33	of	of	ADP
ftr-469	341	34	future	future	ADJ
ftr-469	341	35	costs	cost	NOUN
ftr-469	341	36	.	.	PUNCT
ftr-469	342	1	26	26	NUM
ftr-469	342	2	tax	tax	NOUN
ftr-469	342	3	notes	note	NOUN
ftr-469	342	4	925	925	NUM
ftr-469	342	5	(	(	PUNCT
ftr-469	342	6	mar	mar	PROPN
ftr-469	342	7	.	.	PROPN
ftr-469	342	8	4	4	NUM
ftr-469	342	9	.	.	NUM
ftr-469	342	10	1985	1985	NUM
ftr-469	342	11	):	):	PUNCT
ftr-469	342	12	emil	emil	PROPN
ftr-469	342	13	m.	m.	NOUN
ftr-469	342	14	sunley	sunley	PROPN
ftr-469	342	15	,	,	PUNCT
ftr-469	342	16	observations	observation	NOUN
ftr-469	342	17	on	on	ADP
ftr-469	342	18	the	the	DET
ftr-469	342	19	appropriate	appropriate	ADJ
ftr-469	342	20	tax	tax	NOUN
ftr-469	342	21	treatment	treatment	NOUN
ftr-469	342	22	of	of	ADP
ftr-469	342	23	future	future	ADJ
ftr-469	342	24	costs	cost	NOUN
ftr-469	342	25	.	.	PUNCT
ftr-469	343	1	22	22	NUM
ftr-469	343	2	tax	tax	NOUN
ftr-469	343	3	notes	note	NOUN
ftr-469	343	4	719	719	NUM
ftr-469	343	5	(	(	PUNCT
ftr-469	343	6	feb	feb	PROPN
ftr-469	343	7	.	.	PROPN
ftr-469	343	8	20	20	NUM
ftr-469	343	9	,	,	PUNCT
ftr-469	343	10	1984	1984	NUM
ftr-469	343	11	)	)	PUNCT
ftr-469	343	12	.	.	PUNCT
ftr-469	344	1	19971	19971	NUM
ftr-469	344	2	florida	florida	PROPN
ftr-469	344	3	tax	tax	PROPN
ftr-469	344	4	review	review	NOUN
ftr-469	344	5	a	a	DET
ftr-469	344	6	swap	swap	NOUN
ftr-469	344	7	triggering	trigger	VERB
ftr-469	344	8	realization	realization	NOUN
ftr-469	344	9	of	of	ADP
ftr-469	344	10	gain	gain	NOUN
ftr-469	344	11	or	or	CCONJ
ftr-469	344	12	loss	loss	NOUN
ftr-469	344	13	with	with	ADP
ftr-469	344	14	respect	respect	NOUN
ftr-469	344	15	to	to	ADP
ftr-469	344	16	these	these	DET
ftr-469	344	17	liabilities	liability	NOUN
ftr-469	344	18	mesh	mesh	VERB
ftr-469	344	19	with	with	ADP
ftr-469	344	20	traditional	traditional	ADJ
ftr-469	344	21	timing	timing	NOUN
ftr-469	344	22	rules	rule	NOUN
ftr-469	344	23	for	for	ADP
ftr-469	344	24	taking	take	VERB
ftr-469	344	25	into	into	ADP
ftr-469	344	26	account	account	NOUN
ftr-469	344	27	liabilities	liability	NOUN
ftr-469	344	28	?	?	PUNCT
ftr-469	345	1	can	can	AUX
ftr-469	345	2	such	such	ADJ
ftr-469	345	3	economic	economic	ADJ
ftr-469	345	4	burdens	burden	NOUN
ftr-469	345	5	be	be	AUX
ftr-469	345	6	"	"	PUNCT
ftr-469	345	7	realized	realize	VERB
ftr-469	345	8	"	"	PUNCT
ftr-469	345	9	as	as	SCONJ
ftr-469	345	10	the	the	DET
ftr-469	345	11	result	result	NOUN
ftr-469	345	12	of	of	ADP
ftr-469	345	13	a	a	DET
ftr-469	345	14	sale	sale	NOUN
ftr-469	345	15	before	before	ADP
ftr-469	345	16	the	the	DET
ftr-469	345	17	traditional	traditional	ADJ
ftr-469	345	18	all	all	DET
ftr-469	345	19	events	event	NOUN
ftr-469	345	20	test	test	NOUN
ftr-469	345	21	has	have	AUX
ftr-469	345	22	been	be	AUX
ftr-469	345	23	met	meet	VERB
ftr-469	345	24	,	,	PUNCT
ftr-469	345	25	or	or	CCONJ
ftr-469	345	26	before	before	ADP
ftr-469	345	27	the	the	DET
ftr-469	345	28	standard	standard	NOUN
ftr-469	345	29	for	for	ADP
ftr-469	345	30	economic	economic	ADJ
ftr-469	345	31	performance	performance	NOUN
ftr-469	345	32	under	under	ADP
ftr-469	345	33	section	section	NOUN
ftr-469	345	34	461(h	461(h	PROPN
ftr-469	345	35	)	)	PUNCT
ftr-469	345	36	has	have	AUX
ftr-469	345	37	been	be	AUX
ftr-469	345	38	met?33	met?33	NUM
ftr-469	345	39	can	can	AUX
ftr-469	345	40	they	they	PRON
ftr-469	345	41	be	be	AUX
ftr-469	345	42	viewed	view	VERB
ftr-469	345	43	as	as	ADP
ftr-469	345	44	"	"	PUNCT
ftr-469	345	45	anti	anti	ADJ
ftr-469	345	46	-	-	NOUN
ftr-469	345	47	assets	asset	NOUN
ftr-469	345	48	,	,	PUNCT
ftr-469	345	49	"	"	PUNCT
ftr-469	345	50	the	the	DET
ftr-469	345	51	existence	existence	NOUN
ftr-469	345	52	of	of	ADP
ftr-469	345	53	which	which	PRON
ftr-469	345	54	should	should	AUX
ftr-469	345	55	be	be	AUX
ftr-469	345	56	acknowledged	acknowledge	VERB
ftr-469	345	57	at	at	ADP
ftr-469	345	58	the	the	DET
ftr-469	345	59	time	time	NOUN
ftr-469	345	60	of	of	ADP
ftr-469	345	61	a	a	DET
ftr-469	345	62	sale	sale	NOUN
ftr-469	345	63	?	?	PUNCT
ftr-469	345	64	'	'	PUNCT
ftr-469	346	1	the	the	DET
ftr-469	346	2	answer	answer	NOUN
ftr-469	346	3	may	may	AUX
ftr-469	346	4	well	well	ADV
ftr-469	346	5	be	be	AUX
ftr-469	346	6	that	that	SCONJ
ftr-469	346	7	they	they	PRON
ftr-469	346	8	should	should	AUX
ftr-469	346	9	not	not	PART
ftr-469	346	10	.	.	PUNCT
ftr-469	347	1	note	note	VERB
ftr-469	347	2	,	,	PUNCT
ftr-469	347	3	however	however	ADV
ftr-469	347	4	,	,	PUNCT
ftr-469	347	5	that	that	SCONJ
ftr-469	347	6	if	if	SCONJ
ftr-469	347	7	a	a	PRON
ftr-469	347	8	and	and	CCONJ
ftr-469	347	9	b	b	NOUN
ftr-469	347	10	had	have	AUX
ftr-469	347	11	been	be	AUX
ftr-469	347	12	entitled	entitle	VERB
ftr-469	347	13	to	to	ADP
ftr-469	347	14	payments	payment	NOUN
ftr-469	347	15	from	from	ADP
ftr-469	347	16	their	their	PRON
ftr-469	347	17	former	former	ADJ
ftr-469	347	18	customers	customer	NOUN
ftr-469	347	19	as	as	SCONJ
ftr-469	347	20	each	each	DET
ftr-469	347	21	year	year	NOUN
ftr-469	347	22	passed	pass	VERB
ftr-469	347	23	in	in	ADP
ftr-469	347	24	which	which	PRON
ftr-469	347	25	their	their	PRON
ftr-469	347	26	roof	roof	NOUN
ftr-469	347	27	did	do	AUX
ftr-469	347	28	not	not	PART
ftr-469	347	29	leak	leak	VERB
ftr-469	347	30	,	,	PUNCT
ftr-469	347	31	arguably	arguably	ADV
ftr-469	347	32	a	a	DET
ftr-469	347	33	swapping	swapping	NOUN
ftr-469	347	34	of	of	ADP
ftr-469	347	35	such	such	ADJ
ftr-469	347	36	rights	right	NOUN
ftr-469	347	37	should	should	AUX
ftr-469	347	38	be	be	AUX
ftr-469	347	39	treated	treat	VERB
ftr-469	347	40	as	as	ADP
ftr-469	347	41	a	a	DET
ftr-469	347	42	realization	realization	NOUN
ftr-469	347	43	event	event	NOUN
ftr-469	347	44	with	with	ADP
ftr-469	347	45	respect	respect	NOUN
ftr-469	347	46	to	to	ADP
ftr-469	347	47	an	an	DET
ftr-469	347	48	asset.35	asset.35	NOUN
ftr-469	347	49	the	the	DET
ftr-469	347	50	important	important	ADJ
ftr-469	347	51	point	point	NOUN
ftr-469	347	52	here	here	ADV
ftr-469	347	53	is	be	AUX
ftr-469	347	54	that	that	SCONJ
ftr-469	347	55	professor	professor	NOUN
ftr-469	347	56	halperin	halperin	NOUN
ftr-469	347	57	overlooks	overlook	VERB
ftr-469	347	58	the	the	DET
ftr-469	347	59	possibility	possibility	NOUN
ftr-469	347	60	that	that	SCONJ
ftr-469	347	61	the	the	DET
ftr-469	347	62	transfer	transfer	NOUN
ftr-469	347	63	of	of	ADP
ftr-469	347	64	position	position	NOUN
ftr-469	347	65	that	that	PRON
ftr-469	347	66	requires	require	VERB
ftr-469	347	67	a	a	DET
ftr-469	347	68	future	future	ADJ
ftr-469	347	69	payment	payment	NOUN
ftr-469	347	70	could	could	AUX
ftr-469	347	71	appropriately	appropriately	ADV
ftr-469	347	72	be	be	AUX
ftr-469	347	73	viewed	view	VERB
ftr-469	347	74	as	as	ADP
ftr-469	347	75	a	a	DET
ftr-469	347	76	realization	realization	NOUN
ftr-469	347	77	event	event	NOUN
ftr-469	347	78	with	with	ADP
ftr-469	347	79	respect	respect	NOUN
ftr-469	347	80	to	to	ADP
ftr-469	347	81	a	a	DET
ftr-469	347	82	position	position	NOUN
ftr-469	347	83	that	that	PRON
ftr-469	347	84	is	be	AUX
ftr-469	347	85	tantamount	tantamount	ADJ
ftr-469	347	86	to	to	ADP
ftr-469	347	87	an	an	DET
ftr-469	347	88	"	"	PUNCT
ftr-469	347	89	anti	anti	ADJ
ftr-469	347	90	-	-	NOUN
ftr-469	347	91	asset	asset	NOUN
ftr-469	347	92	.	.	PUNCT
ftr-469	347	93	"	"	PUNCT
ftr-469	348	1	perhaps	perhaps	ADV
ftr-469	348	2	such	such	ADJ
ftr-469	348	3	"	"	PUNCT
ftr-469	348	4	anti	anti	ADJ
ftr-469	348	5	-	-	ADJ
ftr-469	348	6	assets	asset	NOUN
ftr-469	348	7	"	"	PUNCT
ftr-469	348	8	could	could	AUX
ftr-469	348	9	be	be	AUX
ftr-469	348	10	acknowledged	acknowledge	VERB
ftr-469	348	11	in	in	ADP
ftr-469	348	12	those	those	DET
ftr-469	348	13	limited	limited	ADJ
ftr-469	348	14	situations	situation	NOUN
ftr-469	348	15	in	in	ADP
ftr-469	348	16	which	which	PRON
ftr-469	348	17	an	an	DET
ftr-469	348	18	unpaid	unpaid	ADJ
ftr-469	348	19	loss	loss	NOUN
ftr-469	348	20	to	to	ADP
ftr-469	348	21	one	one	NUM
ftr-469	348	22	taxpayer	taxpayer	NOUN
ftr-469	348	23	definitely	definitely	ADV
ftr-469	348	24	will	will	AUX
ftr-469	348	25	not	not	PART
ftr-469	348	26	give	give	VERB
ftr-469	348	27	rise	rise	NOUN
ftr-469	348	28	to	to	ADP
ftr-469	348	29	an	an	DET
ftr-469	348	30	increase	increase	NOUN
ftr-469	348	31	in	in	ADP
ftr-469	348	32	wealth	wealth	NOUN
ftr-469	348	33	to	to	ADP
ftr-469	348	34	another	another	DET
ftr-469	348	35	taxpayer	taxpayer	NOUN
ftr-469	348	36	.	.	PUNCT
ftr-469	349	1	if	if	SCONJ
ftr-469	349	2	such	such	ADJ
ftr-469	349	3	"	"	PUNCT
ftr-469	349	4	anti	anti	ADJ
ftr-469	349	5	-	-	ADJ
ftr-469	349	6	assets	asset	NOUN
ftr-469	349	7	"	"	PUNCT
ftr-469	349	8	were	be	AUX
ftr-469	349	9	acknowledged	acknowledge	VERB
ftr-469	349	10	,	,	PUNCT
ftr-469	349	11	there	there	PRON
ftr-469	349	12	is	be	VERB
ftr-469	349	13	no	no	DET
ftr-469	349	14	reason	reason	NOUN
ftr-469	349	15	not	not	PART
ftr-469	349	16	to	to	PART
ftr-469	349	17	allow	allow	VERB
ftr-469	349	18	the	the	DET
ftr-469	349	19	seller	seller	NOUN
ftr-469	349	20	a	a	DET
ftr-469	349	21	deduction	deduction	NOUN
ftr-469	349	22	at	at	ADP
ftr-469	349	23	the	the	DET
ftr-469	349	24	time	time	NOUN
ftr-469	349	25	of	of	ADP
ftr-469	349	26	the	the	DET
ftr-469	349	27	sale	sale	NOUN
ftr-469	349	28	.	.	PUNCT
ftr-469	350	1	returning	return	VERB
ftr-469	350	2	to	to	ADP
ftr-469	350	3	the	the	DET
ftr-469	350	4	contamination	contamination	NOUN
ftr-469	350	5	of	of	ADP
ftr-469	350	6	the	the	DET
ftr-469	350	7	land	land	NOUN
ftr-469	350	8	example	example	NOUN
ftr-469	350	9	,	,	PUNCT
ftr-469	350	10	the	the	DET
ftr-469	350	11	only	only	ADJ
ftr-469	350	12	real	real	ADJ
ftr-469	350	13	point	point	NOUN
ftr-469	350	14	of	of	ADP
ftr-469	350	15	dispute	dispute	NOUN
ftr-469	350	16	should	should	AUX
ftr-469	350	17	be	be	AUX
ftr-469	350	18	whether	whether	SCONJ
ftr-469	350	19	this	this	DET
ftr-469	350	20	loss	loss	NOUN
ftr-469	350	21	should	should	AUX
ftr-469	350	22	be	be	AUX
ftr-469	350	23	measured	measure	VERB
ftr-469	350	24	by	by	ADP
ftr-469	350	25	an	an	DET
ftr-469	350	26	abstract	abstract	ADJ
ftr-469	350	27	notion	notion	NOUN
ftr-469	350	28	of	of	ADP
ftr-469	350	29	the	the	DET
ftr-469	350	30	decline	decline	NOUN
ftr-469	350	31	in	in	ADP
ftr-469	350	32	the	the	DET
ftr-469	350	33	market	market	NOUN
ftr-469	350	34	value	value	NOUN
ftr-469	350	35	of	of	ADP
ftr-469	350	36	the	the	DET
ftr-469	350	37	land	land	NOUN
ftr-469	350	38	(	(	PUNCT
ftr-469	350	39	and	and	CCONJ
ftr-469	350	40	thus	thus	ADV
ftr-469	350	41	33	33	NUM
ftr-469	350	42	.	.	PUNCT
ftr-469	351	1	the	the	DET
ftr-469	351	2	application	application	NOUN
ftr-469	351	3	of	of	ADP
ftr-469	351	4	§	§	PROPN
ftr-469	351	5	461(h	461(h	PROPN
ftr-469	351	6	)	)	PUNCT
ftr-469	351	7	in	in	ADP
ftr-469	351	8	the	the	DET
ftr-469	351	9	hypothetical	hypothetical	ADJ
ftr-469	351	10	may	may	AUX
ftr-469	351	11	be	be	AUX
ftr-469	351	12	problematic	problematic	ADJ
ftr-469	351	13	:	:	PUNCT
ftr-469	351	14	the	the	DET
ftr-469	351	15	taxpayer	taxpayer	NOUN
ftr-469	351	16	has	have	AUX
ftr-469	351	17	performed	perform	VERB
ftr-469	351	18	,	,	PUNCT
ftr-469	351	19	and	and	CCONJ
ftr-469	351	20	been	be	AUX
ftr-469	351	21	paid	pay	VERB
ftr-469	351	22	for	for	ADP
ftr-469	351	23	,	,	PUNCT
ftr-469	351	24	the	the	DET
ftr-469	351	25	original	original	ADJ
ftr-469	351	26	roof	roof	NOUN
ftr-469	351	27	work	work	NOUN
ftr-469	351	28	,	,	PUNCT
ftr-469	351	29	but	but	CCONJ
ftr-469	351	30	must	must	AUX
ftr-469	351	31	,	,	PUNCT
ftr-469	351	32	if	if	SCONJ
ftr-469	351	33	claims	claim	NOUN
ftr-469	351	34	are	be	AUX
ftr-469	351	35	made	make	VERB
ftr-469	351	36	,	,	PUNCT
ftr-469	351	37	provide	provide	VERB
ftr-469	351	38	or	or	CCONJ
ftr-469	351	39	pay	pay	VERB
ftr-469	351	40	for	for	ADP
ftr-469	351	41	additional	additional	ADJ
ftr-469	351	42	services	service	NOUN
ftr-469	351	43	.	.	PUNCT
ftr-469	352	1	the	the	DET
ftr-469	352	2	transfer	transfer	NOUN
ftr-469	352	3	of	of	ADP
ftr-469	352	4	these	these	DET
ftr-469	352	5	additional	additional	ADJ
ftr-469	352	6	services	service	NOUN
ftr-469	352	7	will	will	AUX
ftr-469	352	8	have	have	VERB
ftr-469	352	9	no	no	DET
ftr-469	352	10	tax	tax	NOUN
ftr-469	352	11	effect	effect	NOUN
ftr-469	352	12	on	on	ADP
ftr-469	352	13	the	the	DET
ftr-469	352	14	recipients	recipient	NOUN
ftr-469	352	15	,	,	PUNCT
ftr-469	352	16	who	who	PRON
ftr-469	352	17	are	be	AUX
ftr-469	352	18	treated	treat	VERB
ftr-469	352	19	as	as	ADP
ftr-469	352	20	merely	merely	ADV
ftr-469	352	21	having	having	AUX
ftr-469	352	22	received	receive	VERB
ftr-469	352	23	something	something	PRON
ftr-469	352	24	for	for	ADP
ftr-469	352	25	which	which	PRON
ftr-469	352	26	they	they	PRON
ftr-469	352	27	have	have	AUX
ftr-469	352	28	already	already	ADV
ftr-469	352	29	paid	pay	VERB
ftr-469	352	30	.	.	PUNCT
ftr-469	353	1	(	(	PUNCT
ftr-469	353	2	note	note	VERB
ftr-469	353	3	that	that	SCONJ
ftr-469	353	4	this	this	DET
ftr-469	353	5	fact	fact	NOUN
ftr-469	353	6	distinguishes	distinguish	VERB
ftr-469	353	7	the	the	DET
ftr-469	353	8	hypothetical	hypothetical	ADJ
ftr-469	353	9	from	from	ADP
ftr-469	353	10	the	the	DET
ftr-469	353	11	superficially	superficially	ADV
ftr-469	353	12	similar	similar	ADJ
ftr-469	353	13	mooney	mooney	NOUN
ftr-469	353	14	aircraft	aircraft	NOUN
ftr-469	353	15	case	case	NOUN
ftr-469	353	16	,	,	PUNCT
ftr-469	353	17	in	in	ADP
ftr-469	353	18	which	which	PRON
ftr-469	353	19	the	the	DET
ftr-469	353	20	warranty	warranty	NOUN
ftr-469	353	21	involved	involve	VERB
ftr-469	353	22	the	the	DET
ftr-469	353	23	payment	payment	NOUN
ftr-469	353	24	of	of	ADP
ftr-469	353	25	cash	cash	NOUN
ftr-469	353	26	.	.	PUNCT
ftr-469	354	1	mooney	mooney	PROPN
ftr-469	354	2	aircraft	aircraft	PROPN
ftr-469	354	3	,	,	PUNCT
ftr-469	354	4	inc	inc	PROPN
ftr-469	354	5	.	.	PROPN
ftr-469	355	1	v.	v.	PROPN
ftr-469	355	2	united	united	PROPN
ftr-469	355	3	states	states	PROPN
ftr-469	355	4	,	,	PUNCT
ftr-469	355	5	420	420	NUM
ftr-469	355	6	f.2d	f.2d	NUM
ftr-469	355	7	400	400	NUM
ftr-469	355	8	(	(	PUNCT
ftr-469	355	9	5th	5th	ADJ
ftr-469	355	10	cir	cir	NOUN
ftr-469	355	11	.	.	PROPN
ftr-469	355	12	1970	1970	NUM
ftr-469	355	13	)	)	PUNCT
ftr-469	355	14	.	.	PUNCT
ftr-469	356	1	most	most	ADJ
ftr-469	356	2	observers	observer	NOUN
ftr-469	356	3	would	would	AUX
ftr-469	356	4	conclude	conclude	VERB
ftr-469	356	5	that	that	SCONJ
ftr-469	356	6	the	the	DET
ftr-469	356	7	payment	payment	NOUN
ftr-469	356	8	of	of	ADP
ftr-469	356	9	a	a	DET
ftr-469	356	10	mooney	mooney	NOUN
ftr-469	356	11	bond	bond	NOUN
ftr-469	356	12	would	would	AUX
ftr-469	356	13	be	be	AUX
ftr-469	356	14	an	an	DET
ftr-469	356	15	event	event	NOUN
ftr-469	356	16	that	that	PRON
ftr-469	356	17	must	must	AUX
ftr-469	356	18	be	be	AUX
ftr-469	356	19	taken	take	VERB
ftr-469	356	20	into	into	ADP
ftr-469	356	21	account	account	NOUN
ftr-469	356	22	for	for	ADP
ftr-469	356	23	tax	tax	NOUN
ftr-469	356	24	purposes	purpose	NOUN
ftr-469	356	25	,	,	PUNCT
ftr-469	356	26	since	since	SCONJ
ftr-469	356	27	the	the	DET
ftr-469	356	28	recipients	recipient	NOUN
ftr-469	356	29	were	be	AUX
ftr-469	356	30	to	to	PART
ftr-469	356	31	receive	receive	VERB
ftr-469	356	32	cash	cash	NOUN
ftr-469	356	33	.	.	PUNCT
ftr-469	357	1	it	it	PRON
ftr-469	357	2	is	be	AUX
ftr-469	357	3	much	much	ADV
ftr-469	357	4	less	less	ADV
ftr-469	357	5	clear	clear	ADJ
ftr-469	357	6	whether	whether	SCONJ
ftr-469	357	7	there	there	PRON
ftr-469	357	8	would	would	AUX
ftr-469	357	9	be	be	AUX
ftr-469	357	10	agreement	agreement	NOUN
ftr-469	357	11	regarding	regard	VERB
ftr-469	357	12	what	what	PRON
ftr-469	357	13	that	that	DET
ftr-469	357	14	tax	tax	NOUN
ftr-469	357	15	treatment	treatment	NOUN
ftr-469	357	16	should	should	AUX
ftr-469	357	17	have	have	AUX
ftr-469	357	18	been	be	AUX
ftr-469	357	19	.	.	PUNCT
ftr-469	357	20	)	)	PUNCT
ftr-469	358	1	34	34	NUM
ftr-469	358	2	.	.	PUNCT
ftr-469	359	1	this	this	DET
ftr-469	359	2	question	question	NOUN
ftr-469	359	3	is	be	AUX
ftr-469	359	4	related	relate	VERB
ftr-469	359	5	to	to	ADP
ftr-469	359	6	,	,	PUNCT
ftr-469	359	7	but	but	CCONJ
ftr-469	359	8	not	not	PART
ftr-469	359	9	the	the	DET
ftr-469	359	10	same	same	ADJ
ftr-469	359	11	as	as	ADP
ftr-469	359	12	the	the	DET
ftr-469	359	13	question	question	NOUN
ftr-469	359	14	of	of	ADP
ftr-469	359	15	whether	whether	SCONJ
ftr-469	359	16	gains	gain	NOUN
ftr-469	359	17	or	or	CCONJ
ftr-469	359	18	losses	loss	NOUN
ftr-469	359	19	on	on	ADP
ftr-469	359	20	previously	previously	ADV
ftr-469	359	21	accounted	account	VERB
ftr-469	359	22	for	for	ADP
ftr-469	359	23	liabilities	liability	NOUN
ftr-469	359	24	should	should	AUX
ftr-469	359	25	be	be	AUX
ftr-469	359	26	taken	take	VERB
ftr-469	359	27	into	into	ADP
ftr-469	359	28	account	account	NOUN
ftr-469	359	29	.	.	PUNCT
ftr-469	360	1	section	section	NOUN
ftr-469	360	2	1274(c)(4	1274(c)(4	NUM
ftr-469	360	3	)	)	PUNCT
ftr-469	360	4	suggests	suggest	VERB
ftr-469	360	5	that	that	SCONJ
ftr-469	360	6	liabilities	liability	NOUN
ftr-469	360	7	associated	associate	VERB
ftr-469	360	8	with	with	ADP
ftr-469	360	9	single	single	ADJ
ftr-469	360	10	assets	asset	NOUN
ftr-469	360	11	are	be	AUX
ftr-469	360	12	not	not	PART
ftr-469	360	13	to	to	PART
ftr-469	360	14	be	be	AUX
ftr-469	360	15	taken	take	VERB
ftr-469	360	16	into	into	ADP
ftr-469	360	17	account	account	NOUN
ftr-469	360	18	upon	upon	SCONJ
ftr-469	360	19	the	the	DET
ftr-469	360	20	sale	sale	NOUN
ftr-469	360	21	of	of	ADP
ftr-469	360	22	those	those	DET
ftr-469	360	23	assets	asset	NOUN
ftr-469	360	24	.	.	PUNCT
ftr-469	361	1	this	this	DET
ftr-469	361	2	rule	rule	NOUN
ftr-469	361	3	will	will	AUX
ftr-469	361	4	characterize	characterize	VERB
ftr-469	361	5	the	the	DET
ftr-469	361	6	gains	gain	NOUN
ftr-469	361	7	and	and	CCONJ
ftr-469	361	8	losses	loss	NOUN
ftr-469	361	9	,	,	PUNCT
ftr-469	361	10	but	but	CCONJ
ftr-469	361	11	will	will	AUX
ftr-469	361	12	not	not	PART
ftr-469	361	13	otherwise	otherwise	ADV
ftr-469	361	14	mismeasure	mismeasure	VERB
ftr-469	361	15	income	income	NOUN
ftr-469	361	16	.	.	PUNCT
ftr-469	362	1	this	this	DET
ftr-469	362	2	treatment	treatment	NOUN
ftr-469	362	3	can	can	AUX
ftr-469	362	4	result	result	VERB
ftr-469	362	5	in	in	ADP
ftr-469	362	6	mismeasurement	mismeasurement	NOUN
ftr-469	362	7	of	of	ADP
ftr-469	362	8	income	income	NOUN
ftr-469	362	9	when	when	SCONJ
ftr-469	362	10	combined	combine	VERB
ftr-469	362	11	with	with	ADP
ftr-469	362	12	other	other	ADJ
ftr-469	362	13	accounting	accounting	NOUN
ftr-469	362	14	anomalies	anomaly	NOUN
ftr-469	362	15	.	.	PUNCT
ftr-469	363	1	see	see	VERB
ftr-469	363	2	,	,	PUNCT
ftr-469	363	3	e.g.	e.g.	ADV
ftr-469	363	4	,	,	PUNCT
ftr-469	363	5	charlotte	charlotte	PROPN
ftr-469	363	6	crane	crane	PROPN
ftr-469	363	7	,	,	PUNCT
ftr-469	363	8	the	the	DET
ftr-469	363	9	effect	effect	NOUN
ftr-469	363	10	of	of	ADP
ftr-469	363	11	market	market	NOUN
ftr-469	363	12	discount	discount	NOUN
ftr-469	363	13	and	and	CCONJ
ftr-469	363	14	premium	premium	NOUN
ftr-469	363	15	on	on	ADP
ftr-469	363	16	the	the	DET
ftr-469	363	17	measure	measure	NOUN
ftr-469	363	18	of	of	ADP
ftr-469	363	19	corporate	corporate	ADJ
ftr-469	363	20	gain	gain	NOUN
ftr-469	363	21	on	on	ADP
ftr-469	363	22	liquidation	liquidation	NOUN
ftr-469	363	23	under	under	ADP
ftr-469	363	24	section	section	NOUN
ftr-469	363	25	336	336	NUM
ftr-469	363	26	,	,	PUNCT
ftr-469	363	27	17	17	NUM
ftr-469	363	28	j.	j.	PROPN
ftr-469	363	29	corp	corp	PROPN
ftr-469	363	30	.	.	PROPN
ftr-469	364	1	tax'n	tax'n	ADP
ftr-469	364	2	119	119	NUM
ftr-469	364	3	(	(	PUNCT
ftr-469	364	4	1990	1990	NUM
ftr-469	364	5	)	)	PUNCT
ftr-469	364	6	.	.	PUNCT
ftr-469	365	1	35	35	NUM
ftr-469	365	2	.	.	PUNCT
ftr-469	366	1	if	if	SCONJ
ftr-469	366	2	the	the	DET
ftr-469	366	3	position	position	NOUN
ftr-469	366	4	were	be	AUX
ftr-469	366	5	an	an	DET
ftr-469	366	6	asset	asset	NOUN
ftr-469	366	7	position	position	NOUN
ftr-469	366	8	,	,	PUNCT
ftr-469	366	9	the	the	DET
ftr-469	366	10	amount	amount	NOUN
ftr-469	366	11	taken	take	VERB
ftr-469	366	12	into	into	ADP
ftr-469	366	13	income	income	NOUN
ftr-469	366	14	as	as	ADP
ftr-469	366	15	a	a	DET
ftr-469	366	16	result	result	NOUN
ftr-469	366	17	of	of	ADP
ftr-469	366	18	the	the	DET
ftr-469	366	19	exchange	exchange	NOUN
ftr-469	366	20	would	would	AUX
ftr-469	366	21	become	become	VERB
ftr-469	366	22	basis	basis	NOUN
ftr-469	366	23	,	,	PUNCT
ftr-469	366	24	and	and	CCONJ
ftr-469	366	25	,	,	PUNCT
ftr-469	366	26	if	if	SCONJ
ftr-469	366	27	later	late	ADJ
ftr-469	366	28	payments	payment	NOUN
ftr-469	366	29	received	receive	VERB
ftr-469	366	30	exceeded	exceed	VERB
ftr-469	366	31	this	this	DET
ftr-469	366	32	amount	amount	NOUN
ftr-469	366	33	,	,	PUNCT
ftr-469	366	34	the	the	DET
ftr-469	366	35	excess	excess	NOUN
ftr-469	366	36	of	of	ADP
ftr-469	366	37	payments	payment	NOUN
ftr-469	366	38	over	over	ADP
ftr-469	366	39	basis	basis	NOUN
ftr-469	366	40	would	would	AUX
ftr-469	366	41	be	be	AUX
ftr-469	366	42	income	income	NOUN
ftr-469	366	43	.	.	PUNCT
ftr-469	367	1	if	if	SCONJ
ftr-469	367	2	the	the	DET
ftr-469	367	3	position	position	NOUN
ftr-469	367	4	were	be	AUX
ftr-469	367	5	an	an	DET
ftr-469	367	6	anti	anti	ADJ
ftr-469	367	7	-	-	ADJ
ftr-469	367	8	asset	asset	ADJ
ftr-469	367	9	position	position	NOUN
ftr-469	367	10	,	,	PUNCT
ftr-469	367	11	the	the	DET
ftr-469	367	12	excess	excess	ADJ
ftr-469	367	13	amounts	amount	NOUN
ftr-469	367	14	over	over	ADP
ftr-469	367	15	the	the	DET
ftr-469	367	16	amount	amount	NOUN
ftr-469	367	17	originally	originally	ADV
ftr-469	367	18	deducted	deduct	VERB
ftr-469	367	19	should	should	AUX
ftr-469	367	20	be	be	AUX
ftr-469	367	21	deductible	deductible	ADJ
ftr-469	367	22	at	at	ADP
ftr-469	367	23	future	future	ADJ
ftr-469	367	24	realization	realization	NOUN
ftr-469	367	25	events	event	NOUN
ftr-469	367	26	.	.	PUNCT
ftr-469	368	1	[	[	X
ftr-469	368	2	vol	vol	NOUN
ftr-469	368	3	3:10	3:10	NUM
ftr-469	368	4	accounting	accounting	NOUN
ftr-469	368	5	for	for	ADP
ftr-469	368	6	the	the	DET
ftr-469	368	7	assumption	assumption	NOUN
ftr-469	368	8	of	of	ADP
ftr-469	368	9	contingent	contingent	ADJ
ftr-469	368	10	liabilities	liability	NOUN
ftr-469	368	11	limited	limit	VERB
ftr-469	368	12	by	by	ADP
ftr-469	368	13	the	the	DET
ftr-469	368	14	pre	pre	ADJ
ftr-469	368	15	-	-	ADJ
ftr-469	368	16	contamination	contamination	ADJ
ftr-469	368	17	value	value	NOUN
ftr-469	368	18	of	of	ADP
ftr-469	368	19	the	the	DET
ftr-469	368	20	land	land	NOUN
ftr-469	368	21	)	)	PUNCT
ftr-469	368	22	or	or	CCONJ
ftr-469	368	23	by	by	ADP
ftr-469	368	24	the	the	DET
ftr-469	368	25	total	total	ADJ
ftr-469	368	26	economic	economic	ADJ
ftr-469	368	27	burden	burden	NOUN
ftr-469	368	28	that	that	PRON
ftr-469	368	29	the	the	DET
ftr-469	368	30	future	future	ADJ
ftr-469	368	31	payments	payment	NOUN
ftr-469	368	32	represent	represent	VERB
ftr-469	368	33	.	.	PUNCT
ftr-469	369	1	(	(	PUNCT
ftr-469	369	2	note	note	VERB
ftr-469	369	3	that	that	SCONJ
ftr-469	369	4	there	there	PRON
ftr-469	369	5	is	be	VERB
ftr-469	369	6	no	no	DET
ftr-469	369	7	reason	reason	NOUN
ftr-469	369	8	to	to	PART
ftr-469	369	9	assume	assume	VERB
ftr-469	369	10	that	that	SCONJ
ftr-469	369	11	these	these	DET
ftr-469	369	12	two	two	NUM
ftr-469	369	13	amounts	amount	NOUN
ftr-469	369	14	will	will	AUX
ftr-469	369	15	be	be	AUX
ftr-469	369	16	equivalent	equivalent	ADJ
ftr-469	369	17	.	.	PUNCT
ftr-469	369	18	)	)	PUNCT
ftr-469	370	1	although	although	SCONJ
ftr-469	370	2	rules	rule	NOUN
ftr-469	370	3	allowing	allow	VERB
ftr-469	370	4	a	a	DET
ftr-469	370	5	deduction	deduction	NOUN
ftr-469	370	6	for	for	ADP
ftr-469	370	7	the	the	DET
ftr-469	370	8	loss	loss	NOUN
ftr-469	370	9	at	at	ADP
ftr-469	370	10	the	the	DET
ftr-469	370	11	time	time	NOUN
ftr-469	370	12	of	of	ADP
ftr-469	370	13	the	the	DET
ftr-469	370	14	contamination	contamination	NOUN
ftr-469	370	15	might	might	AUX
ftr-469	370	16	appropriately	appropriately	ADV
ftr-469	370	17	take	take	VERB
ftr-469	370	18	into	into	ADP
ftr-469	370	19	account	account	NOUN
ftr-469	370	20	whether	whether	SCONJ
ftr-469	370	21	the	the	DET
ftr-469	370	22	seller	seller	NOUN
ftr-469	370	23	/	/	SYM
ftr-469	370	24	obligor	obligor	NOUN
ftr-469	370	25	had	have	VERB
ftr-469	370	26	adequate	adequate	ADJ
ftr-469	370	27	basis	basis	NOUN
ftr-469	370	28	in	in	ADP
ftr-469	370	29	the	the	DET
ftr-469	370	30	land	land	NOUN
ftr-469	370	31	and	and	CCONJ
ftr-469	370	32	in	in	ADP
ftr-469	370	33	other	other	ADJ
ftr-469	370	34	assets	asset	NOUN
ftr-469	370	35	that	that	PRON
ftr-469	370	36	would	would	AUX
ftr-469	370	37	bear	bear	VERB
ftr-469	370	38	the	the	DET
ftr-469	370	39	economic	economic	ADJ
ftr-469	370	40	burden	burden	NOUN
ftr-469	370	41	of	of	ADP
ftr-469	370	42	cleanup	cleanup	NOUN
ftr-469	370	43	,	,	PUNCT
ftr-469	370	44	there	there	PRON
ftr-469	370	45	should	should	AUX
ftr-469	370	46	be	be	AUX
ftr-469	370	47	no	no	DET
ftr-469	370	48	such	such	ADJ
ftr-469	370	49	problem	problem	NOUN
ftr-469	370	50	at	at	ADP
ftr-469	370	51	the	the	DET
ftr-469	370	52	time	time	NOUN
ftr-469	370	53	of	of	ADP
ftr-469	370	54	the	the	DET
ftr-469	370	55	sale	sale	NOUN
ftr-469	370	56	,	,	PUNCT
ftr-469	370	57	when	when	SCONJ
ftr-469	370	58	,	,	PUNCT
ftr-469	370	59	presumably	presumably	ADV
ftr-469	370	60	,	,	PUNCT
ftr-469	370	61	all	all	PRON
ftr-469	370	62	of	of	ADP
ftr-469	370	63	the	the	DET
ftr-469	370	64	gains	gain	NOUN
ftr-469	370	65	in	in	ADP
ftr-469	370	66	properties	property	NOUN
ftr-469	370	67	held	hold	VERB
ftr-469	370	68	by	by	ADP
ftr-469	370	69	the	the	DET
ftr-469	370	70	seller	seller	NOUN
ftr-469	370	71	will	will	AUX
ftr-469	370	72	be	be	AUX
ftr-469	370	73	recognized	recognize	VERB
ftr-469	370	74	.	.	PUNCT
ftr-469	371	1	as	as	ADP
ftr-469	371	2	of	of	ADP
ftr-469	371	3	the	the	DET
ftr-469	371	4	time	time	NOUN
ftr-469	371	5	of	of	ADP
ftr-469	371	6	the	the	DET
ftr-469	371	7	sale	sale	NOUN
ftr-469	371	8	,	,	PUNCT
ftr-469	371	9	any	any	DET
ftr-469	371	10	value	value	NOUN
ftr-469	371	11	against	against	ADP
ftr-469	371	12	which	which	PRON
ftr-469	371	13	the	the	DET
ftr-469	371	14	claims	claim	NOUN
ftr-469	371	15	might	might	AUX
ftr-469	371	16	be	be	AUX
ftr-469	371	17	made	make	VERB
ftr-469	371	18	can	can	AUX
ftr-469	371	19	be	be	AUX
ftr-469	371	20	assumed	assume	VERB
ftr-469	371	21	to	to	PART
ftr-469	371	22	be	be	AUX
ftr-469	371	23	after	after	ADP
ftr-469	371	24	-	-	PUNCT
ftr-469	371	25	tax	tax	NOUN
ftr-469	371	26	.	.	PUNCT
ftr-469	372	1	note	note	VERB
ftr-469	372	2	that	that	SCONJ
ftr-469	372	3	in	in	ADP
ftr-469	372	4	the	the	DET
ftr-469	372	5	contaminated	contaminate	VERB
ftr-469	372	6	land	land	NOUN
ftr-469	372	7	situation	situation	NOUN
ftr-469	372	8	,	,	PUNCT
ftr-469	372	9	there	there	PRON
ftr-469	372	10	is	be	VERB
ftr-469	372	11	no	no	DET
ftr-469	372	12	particular	particular	ADJ
ftr-469	372	13	reason	reason	NOUN
ftr-469	372	14	to	to	PART
ftr-469	372	15	look	look	VERB
ftr-469	372	16	to	to	ADP
ftr-469	372	17	the	the	DET
ftr-469	372	18	tax	tax	NOUN
ftr-469	372	19	treatment	treatment	NOUN
ftr-469	372	20	of	of	ADP
ftr-469	372	21	the	the	DET
ftr-469	372	22	ultimate	ultimate	ADJ
ftr-469	372	23	recipient	recipient	NOUN
ftr-469	372	24	to	to	PART
ftr-469	372	25	determine	determine	VERB
ftr-469	372	26	the	the	DET
ftr-469	372	27	appropriate	appropriate	ADJ
ftr-469	372	28	tax	tax	NOUN
ftr-469	372	29	treatment	treatment	NOUN
ftr-469	372	30	of	of	ADP
ftr-469	372	31	the	the	DET
ftr-469	372	32	overall	overall	ADJ
ftr-469	372	33	transaction	transaction	NOUN
ftr-469	372	34	.	.	PUNCT
ftr-469	373	1	this	this	PRON
ftr-469	373	2	as	as	ADP
ftr-469	373	3	yet	yet	ADV
ftr-469	373	4	unidentified	unidentified	ADJ
ftr-469	373	5	taxpayer	taxpayer	NOUN
ftr-469	373	6	will	will	AUX
ftr-469	373	7	not	not	PART
ftr-469	373	8	be	be	AUX
ftr-469	373	9	compensated	compensate	VERB
ftr-469	373	10	for	for	ADP
ftr-469	373	11	values	value	NOUN
ftr-469	373	12	"	"	PUNCT
ftr-469	373	13	lent	lent	NOUN
ftr-469	373	14	"	"	PUNCT
ftr-469	373	15	to	to	ADP
ftr-469	373	16	the	the	DET
ftr-469	373	17	seller	seller	NOUN
ftr-469	373	18	/	/	SYM
ftr-469	373	19	obligor	obligor	NOUN
ftr-469	373	20	at	at	ADP
ftr-469	373	21	the	the	DET
ftr-469	373	22	time	time	NOUN
ftr-469	373	23	of	of	ADP
ftr-469	373	24	the	the	DET
ftr-469	373	25	contamination	contamination	NOUN
ftr-469	373	26	.	.	PUNCT
ftr-469	374	1	she	she	PRON
ftr-469	374	2	will	will	AUX
ftr-469	374	3	,	,	PUNCT
ftr-469	374	4	instead	instead	ADV
ftr-469	374	5	,	,	PUNCT
ftr-469	374	6	be	be	AUX
ftr-469	374	7	compensated	compensate	VERB
ftr-469	374	8	for	for	ADP
ftr-469	374	9	values	value	NOUN
ftr-469	374	10	that	that	PRON
ftr-469	374	11	she	she	PRON
ftr-469	374	12	creates	create	VERB
ftr-469	374	13	and	and	CCONJ
ftr-469	374	14	that	that	PRON
ftr-469	374	15	are	be	AUX
ftr-469	374	16	essentially	essentially	ADV
ftr-469	374	17	new	new	ADJ
ftr-469	374	18	to	to	ADP
ftr-469	374	19	the	the	DET
ftr-469	374	20	tax	tax	NOUN
ftr-469	374	21	base	base	NOUN
ftr-469	374	22	as	as	SCONJ
ftr-469	374	23	she	she	PRON
ftr-469	374	24	performs	perform	VERB
ftr-469	374	25	the	the	DET
ftr-469	374	26	cleanup	cleanup	NOUN
ftr-469	374	27	.	.	PUNCT
ftr-469	375	1	there	there	PRON
ftr-469	375	2	is	be	VERB
ftr-469	375	3	no	no	DET
ftr-469	375	4	untaxed	untaxed	ADJ
ftr-469	375	5	principal	principal	NOUN
ftr-469	375	6	owed	owe	VERB
ftr-469	375	7	to	to	ADP
ftr-469	375	8	her	she	PRON
ftr-469	375	9	when	when	SCONJ
ftr-469	375	10	the	the	DET
ftr-469	375	11	future	future	ADJ
ftr-469	375	12	payments	payment	NOUN
ftr-469	375	13	can	can	AUX
ftr-469	375	14	first	first	ADV
ftr-469	375	15	be	be	AUX
ftr-469	375	16	predicted	predict	VERB
ftr-469	375	17	,	,	PUNCT
ftr-469	375	18	nor	nor	CCONJ
ftr-469	375	19	is	be	AUX
ftr-469	375	20	there	there	PRON
ftr-469	375	21	any	any	DET
ftr-469	375	22	untaxed	untaxed	ADJ
ftr-469	375	23	interest	interest	NOUN
ftr-469	375	24	in	in	ADP
ftr-469	375	25	the	the	DET
ftr-469	375	26	interval	interval	NOUN
ftr-469	375	27	between	between	ADP
ftr-469	375	28	the	the	DET
ftr-469	375	29	contamination	contamination	NOUN
ftr-469	375	30	and	and	CCONJ
ftr-469	375	31	the	the	DET
ftr-469	375	32	cleanup	cleanup	NOUN
ftr-469	375	33	payments	payment	NOUN
ftr-469	375	34	.	.	PUNCT
ftr-469	376	1	these	these	DET
ftr-469	376	2	cleanup	cleanup	NOUN
ftr-469	376	3	payments	payment	NOUN
ftr-469	376	4	are	be	AUX
ftr-469	376	5	very	very	ADV
ftr-469	376	6	different	different	ADJ
ftr-469	376	7	from	from	ADP
ftr-469	376	8	professor	professor	NOUN
ftr-469	376	9	halperin	halperin	NOUN
ftr-469	376	10	's	's	PART
ftr-469	376	11	deferred	defer	VERB
ftr-469	376	12	compensation	compensation	NOUN
ftr-469	376	13	payment	payment	NOUN
ftr-469	376	14	,	,	PUNCT
ftr-469	376	15	the	the	DET
ftr-469	376	16	tax	tax	NOUN
ftr-469	376	17	treatment	treatment	NOUN
ftr-469	376	18	of	of	ADP
ftr-469	376	19	which	which	PRON
ftr-469	376	20	must	must	AUX
ftr-469	376	21	be	be	AUX
ftr-469	376	22	deferred	defer	VERB
ftr-469	376	23	until	until	SCONJ
ftr-469	376	24	the	the	DET
ftr-469	376	25	recipient	recipient	NOUN
ftr-469	376	26	takes	take	VERB
ftr-469	376	27	the	the	DET
ftr-469	376	28	compensation	compensation	NOUN
ftr-469	376	29	into	into	ADP
ftr-469	376	30	income	income	NOUN
ftr-469	376	31	.	.	PUNCT
ftr-469	377	1	the	the	DET
ftr-469	377	2	seller	seller	NOUN
ftr-469	377	3	/	/	SYM
ftr-469	377	4	obligor	obligor	NOUN
ftr-469	377	5	is	be	AUX
ftr-469	377	6	not	not	PART
ftr-469	377	7	denied	deny	VERB
ftr-469	377	8	a	a	DET
ftr-469	377	9	deduction	deduction	NOUN
ftr-469	377	10	for	for	ADP
ftr-469	377	11	the	the	DET
ftr-469	377	12	future	future	ADJ
ftr-469	377	13	payments	payment	NOUN
ftr-469	377	14	only	only	ADV
ftr-469	377	15	because	because	SCONJ
ftr-469	377	16	the	the	DET
ftr-469	377	17	taxpayer	taxpayer	NOUN
ftr-469	377	18	that	that	PRON
ftr-469	377	19	will	will	AUX
ftr-469	377	20	perform	perform	VERB
ftr-469	377	21	the	the	DET
ftr-469	377	22	cleanup	cleanup	NOUN
ftr-469	377	23	has	have	AUX
ftr-469	377	24	not	not	PART
ftr-469	377	25	taken	take	VERB
ftr-469	377	26	the	the	DET
ftr-469	377	27	amount	amount	NOUN
ftr-469	377	28	into	into	ADP
ftr-469	377	29	income	income	NOUN
ftr-469	377	30	.	.	PUNCT
ftr-469	378	1	the	the	DET
ftr-469	378	2	seller	seller	NOUN
ftr-469	378	3	/	/	SYM
ftr-469	378	4	obligor	obligor	NOUN
ftr-469	378	5	is	be	AUX
ftr-469	378	6	denied	deny	VERB
ftr-469	378	7	the	the	DET
ftr-469	378	8	deduction	deduction	NOUN
ftr-469	378	9	for	for	ADP
ftr-469	378	10	the	the	DET
ftr-469	378	11	cleanup	cleanup	NOUN
ftr-469	378	12	payments	payment	NOUN
ftr-469	378	13	primarily	primarily	ADV
ftr-469	378	14	because	because	SCONJ
ftr-469	378	15	the	the	DET
ftr-469	378	16	loss	loss	NOUN
ftr-469	378	17	in	in	ADP
ftr-469	378	18	value	value	NOUN
ftr-469	378	19	represented	represent	VERB
ftr-469	378	20	by	by	ADP
ftr-469	378	21	the	the	DET
ftr-469	378	22	future	future	ADJ
ftr-469	378	23	obligation	obligation	NOUN
ftr-469	378	24	is	be	AUX
ftr-469	378	25	too	too	ADV
ftr-469	378	26	vague	vague	ADJ
ftr-469	378	27	to	to	PART
ftr-469	378	28	be	be	AUX
ftr-469	378	29	taken	take	VERB
ftr-469	378	30	into	into	ADP
ftr-469	378	31	account	account	NOUN
ftr-469	378	32	.	.	PUNCT
ftr-469	379	1	since	since	SCONJ
ftr-469	379	2	the	the	DET
ftr-469	379	3	only	only	ADJ
ftr-469	379	4	reason	reason	NOUN
ftr-469	379	5	the	the	DET
ftr-469	379	6	seller	seller	NOUN
ftr-469	379	7	was	be	AUX
ftr-469	379	8	denied	deny	VERB
ftr-469	379	9	a	a	DET
ftr-469	379	10	deduction	deduction	NOUN
ftr-469	379	11	for	for	ADP
ftr-469	379	12	such	such	ADJ
ftr-469	379	13	anticipated	anticipated	ADJ
ftr-469	379	14	payments	payment	NOUN
ftr-469	379	15	prior	prior	ADV
ftr-469	379	16	to	to	ADP
ftr-469	379	17	a	a	DET
ftr-469	379	18	sale	sale	NOUN
ftr-469	379	19	is	be	AUX
ftr-469	379	20	because	because	SCONJ
ftr-469	379	21	the	the	DET
ftr-469	379	22	liability	liability	NOUN
ftr-469	379	23	simply	simply	ADV
ftr-469	379	24	was	be	AUX
ftr-469	379	25	too	too	ADV
ftr-469	379	26	amorphous	amorphous	ADJ
ftr-469	379	27	to	to	PART
ftr-469	379	28	be	be	AUX
ftr-469	379	29	"	"	PUNCT
ftr-469	379	30	realized	realize	VERB
ftr-469	379	31	"	"	PUNCT
ftr-469	379	32	prior	prior	ADV
ftr-469	379	33	to	to	ADP
ftr-469	379	34	a	a	DET
ftr-469	379	35	sale	sale	NOUN
ftr-469	379	36	,	,	PUNCT
ftr-469	379	37	should	should	AUX
ftr-469	379	38	a	a	DET
ftr-469	379	39	sale	sale	NOUN
ftr-469	379	40	,	,	PUNCT
ftr-469	379	41	the	the	DET
ftr-469	379	42	classic	classic	ADJ
ftr-469	379	43	moment	moment	NOUN
ftr-469	379	44	at	at	ADP
ftr-469	379	45	which	which	PRON
ftr-469	379	46	gains	gain	NOUN
ftr-469	379	47	are	be	AUX
ftr-469	379	48	to	to	PART
ftr-469	379	49	be	be	AUX
ftr-469	379	50	"	"	PUNCT
ftr-469	379	51	realized	realize	VERB
ftr-469	379	52	,	,	PUNCT
ftr-469	379	53	"	"	PUNCT
ftr-469	379	54	also	also	ADV
ftr-469	379	55	be	be	AUX
ftr-469	379	56	a	a	DET
ftr-469	379	57	presumptively	presumptively	ADV
ftr-469	379	58	appropriate	appropriate	ADJ
ftr-469	379	59	time	time	NOUN
ftr-469	379	60	for	for	ADP
ftr-469	379	61	"	"	PUNCT
ftr-469	379	62	realizing	realize	VERB
ftr-469	379	63	"	"	PUNCT
ftr-469	379	64	losses?36	losses?36	PROPN
ftr-469	379	65	surely	surely	ADV
ftr-469	379	66	the	the	DET
ftr-469	379	67	problem	problem	NOUN
ftr-469	379	68	can	can	AUX
ftr-469	379	69	not	not	PART
ftr-469	379	70	be	be	AUX
ftr-469	379	71	that	that	SCONJ
ftr-469	379	72	the	the	DET
ftr-469	379	73	loss	loss	NOUN
ftr-469	379	74	can	can	AUX
ftr-469	379	75	not	not	PART
ftr-469	379	76	be	be	AUX
ftr-469	379	77	quantified	quantify	VERB
ftr-469	379	78	,	,	PUNCT
ftr-469	379	79	since	since	SCONJ
ftr-469	379	80	professor	professor	PROPN
ftr-469	379	81	halperin	halperin	NOUN
ftr-469	379	82	himself	himself	PRON
ftr-469	379	83	relies	rely	VERB
ftr-469	379	84	on	on	ADP
ftr-469	379	85	being	be	AUX
ftr-469	379	86	able	able	ADJ
ftr-469	379	87	to	to	PART
ftr-469	379	88	quantify	quantify	VERB
ftr-469	379	89	the	the	DET
ftr-469	379	90	loss	loss	NOUN
ftr-469	379	91	at	at	ADP
ftr-469	379	92	the	the	DET
ftr-469	379	93	time	time	NOUN
ftr-469	379	94	of	of	ADP
ftr-469	379	95	the	the	DET
ftr-469	379	96	sale	sale	NOUN
ftr-469	379	97	.	.	PUNCT
ftr-469	380	1	professor	professor	NOUN
ftr-469	380	2	halperin	halperin	PROPN
ftr-469	380	3	's	's	PART
ftr-469	380	4	deferred	deferred	ADJ
ftr-469	380	5	36	36	NUM
ftr-469	380	6	.	.	PUNCT
ftr-469	381	1	the	the	DET
ftr-469	381	2	reader	reader	NOUN
ftr-469	381	3	should	should	AUX
ftr-469	381	4	not	not	PART
ftr-469	381	5	lose	lose	VERB
ftr-469	381	6	track	track	NOUN
ftr-469	381	7	of	of	ADP
ftr-469	381	8	the	the	DET
ftr-469	381	9	fact	fact	NOUN
ftr-469	381	10	that	that	SCONJ
ftr-469	381	11	although	although	SCONJ
ftr-469	381	12	the	the	DET
ftr-469	381	13	cash	cash	NOUN
ftr-469	381	14	sales	sale	NOUN
ftr-469	381	15	price	price	NOUN
ftr-469	381	16	will	will	AUX
ftr-469	381	17	of	of	ADP
ftr-469	381	18	course	course	NOUN
ftr-469	381	19	reflect	reflect	VERB
ftr-469	381	20	the	the	DET
ftr-469	381	21	economic	economic	ADJ
ftr-469	381	22	burden	burden	NOUN
ftr-469	381	23	of	of	ADP
ftr-469	381	24	the	the	DET
ftr-469	381	25	cleanup	cleanup	NOUN
ftr-469	381	26	expense	expense	NOUN
ftr-469	381	27	assumed	assume	VERB
ftr-469	381	28	by	by	ADP
ftr-469	381	29	the	the	DET
ftr-469	381	30	buyer	buyer	NOUN
ftr-469	381	31	,	,	PUNCT
ftr-469	381	32	this	this	DET
ftr-469	381	33	lowered	lower	VERB
ftr-469	381	34	cash	cash	NOUN
ftr-469	381	35	amount	amount	NOUN
ftr-469	381	36	will	will	AUX
ftr-469	381	37	not	not	PART
ftr-469	381	38	guarantee	guarantee	VERB
ftr-469	381	39	a	a	DET
ftr-469	381	40	tax	tax	NOUN
ftr-469	381	41	result	result	NOUN
ftr-469	381	42	equivalent	equivalent	ADJ
ftr-469	381	43	to	to	ADP
ftr-469	381	44	loss	loss	NOUN
ftr-469	381	45	recognition	recognition	NOUN
ftr-469	381	46	,	,	PUNCT
ftr-469	381	47	because	because	SCONJ
ftr-469	381	48	ordinarily	ordinarily	ADV
ftr-469	381	49	the	the	DET
ftr-469	381	50	liability	liability	NOUN
ftr-469	381	51	for	for	ADP
ftr-469	381	52	the	the	DET
ftr-469	381	53	future	future	ADJ
ftr-469	381	54	payment	payment	NOUN
ftr-469	381	55	assumed	assume	VERB
ftr-469	381	56	will	will	AUX
ftr-469	381	57	be	be	AUX
ftr-469	381	58	included	include	VERB
ftr-469	381	59	in	in	ADP
ftr-469	381	60	the	the	DET
ftr-469	381	61	seller	seller	NOUN
ftr-469	381	62	's	's	PART
ftr-469	381	63	amount	amount	NOUN
ftr-469	381	64	realized	realize	VERB
ftr-469	381	65	.	.	PUNCT
ftr-469	382	1	as	as	ADP
ftr-469	382	2	professor	professor	PROPN
ftr-469	382	3	halperin	halperin	NOUN
ftr-469	382	4	's	's	PART
ftr-469	382	5	analysis	analysis	NOUN
ftr-469	382	6	reveals	reveal	NOUN
ftr-469	382	7	,	,	PUNCT
ftr-469	382	8	tax	tax	NOUN
ftr-469	382	9	treatment	treatment	NOUN
ftr-469	382	10	equivalent	equivalent	ADJ
ftr-469	382	11	to	to	ADP
ftr-469	382	12	recognition	recognition	NOUN
ftr-469	382	13	of	of	ADP
ftr-469	382	14	the	the	DET
ftr-469	382	15	seller	seller	NOUN
ftr-469	382	16	's	's	PART
ftr-469	382	17	loss	loss	NOUN
ftr-469	382	18	at	at	ADP
ftr-469	382	19	the	the	DET
ftr-469	382	20	time	time	NOUN
ftr-469	382	21	of	of	ADP
ftr-469	382	22	sale	sale	NOUN
ftr-469	382	23	can	can	AUX
ftr-469	382	24	be	be	AUX
ftr-469	382	25	achieved	achieve	VERB
ftr-469	382	26	in	in	ADP
ftr-469	382	27	several	several	ADJ
ftr-469	382	28	ways	way	NOUN
ftr-469	382	29	.	.	PUNCT
ftr-469	383	1	either	either	CCONJ
ftr-469	383	2	by	by	ADP
ftr-469	383	3	explicitly	explicitly	ADV
ftr-469	383	4	allowing	allow	VERB
ftr-469	383	5	the	the	DET
ftr-469	383	6	seller	seller	NOUN
ftr-469	383	7	the	the	DET
ftr-469	383	8	loss	loss	NOUN
ftr-469	383	9	,	,	PUNCT
ftr-469	383	10	or	or	CCONJ
ftr-469	383	11	by	by	ADP
ftr-469	383	12	adjusting	adjust	VERB
ftr-469	383	13	the	the	DET
ftr-469	383	14	buyer	buyer	NOUN
ftr-469	383	15	's	's	PART
ftr-469	383	16	accounting	accounting	NOUN
ftr-469	383	17	for	for	ADP
ftr-469	383	18	payments	payment	NOUN
ftr-469	383	19	on	on	ADP
ftr-469	383	20	the	the	DET
ftr-469	383	21	liability	liability	NOUN
ftr-469	383	22	.	.	PUNCT
ftr-469	384	1	see	see	VERB
ftr-469	384	2	halperin	halperin	NOUN
ftr-469	384	3	,	,	PUNCT
ftr-469	384	4	assumption	assumption	NOUN
ftr-469	384	5	,	,	PUNCT
ftr-469	384	6	supra	supra	PROPN
ftr-469	384	7	note	note	NOUN
ftr-469	384	8	1	1	NUM
ftr-469	384	9	.	.	SYM
ftr-469	384	10	19971	19971	NUM
ftr-469	385	1	florida	florida	PROPN
ftr-469	385	2	tax	tax	PROPN
ftr-469	385	3	review	review	PROPN
ftr-469	385	4	compensation	compensation	NOUN
ftr-469	385	5	case	case	NOUN
ftr-469	385	6	clearly	clearly	ADV
ftr-469	385	7	does	do	AUX
ftr-469	385	8	not	not	PART
ftr-469	385	9	represent	represent	VERB
ftr-469	385	10	such	such	DET
ftr-469	385	11	a	a	DET
ftr-469	385	12	loss	loss	NOUN
ftr-469	385	13	;	;	PUNCT
ftr-469	385	14	the	the	DET
ftr-469	385	15	employee	employee	NOUN
ftr-469	385	16	presumably	presumably	ADV
ftr-469	385	17	added	add	VERB
ftr-469	385	18	value	value	NOUN
ftr-469	385	19	to	to	ADP
ftr-469	385	20	the	the	DET
ftr-469	385	21	employer	employer	NOUN
ftr-469	385	22	's	's	PART
ftr-469	385	23	enterprise	enterprise	NOUN
ftr-469	385	24	and	and	CCONJ
ftr-469	385	25	his	his	PRON
ftr-469	385	26	compensation	compensation	NOUN
ftr-469	385	27	is	be	AUX
ftr-469	385	28	in	in	ADP
ftr-469	385	29	effect	effect	NOUN
ftr-469	385	30	a	a	DET
ftr-469	385	31	sharing	sharing	NOUN
ftr-469	385	32	of	of	ADP
ftr-469	385	33	that	that	DET
ftr-469	385	34	value	value	NOUN
ftr-469	385	35	.	.	PUNCT
ftr-469	386	1	to	to	PART
ftr-469	386	2	allow	allow	VERB
ftr-469	386	3	a	a	DET
ftr-469	386	4	deduction	deduction	NOUN
ftr-469	386	5	for	for	ADP
ftr-469	386	6	payment	payment	NOUN
ftr-469	386	7	without	without	ADP
ftr-469	386	8	including	include	VERB
ftr-469	386	9	an	an	DET
ftr-469	386	10	amount	amount	NOUN
ftr-469	386	11	in	in	ADP
ftr-469	386	12	the	the	DET
ftr-469	386	13	employee	employee	NOUN
ftr-469	386	14	's	's	PART
ftr-469	386	15	income	income	NOUN
ftr-469	386	16	would	would	AUX
ftr-469	386	17	,	,	PUNCT
ftr-469	386	18	in	in	ADP
ftr-469	386	19	effect	effect	NOUN
ftr-469	386	20	,	,	PUNCT
ftr-469	386	21	keep	keep	VERB
ftr-469	386	22	that	that	DET
ftr-469	386	23	value	value	NOUN
ftr-469	386	24	out	out	ADP
ftr-469	386	25	of	of	ADP
ftr-469	386	26	the	the	DET
ftr-469	386	27	overall	overall	ADJ
ftr-469	386	28	tax	tax	NOUN
ftr-469	386	29	base	base	NOUN
ftr-469	386	30	during	during	ADP
ftr-469	386	31	the	the	DET
ftr-469	386	32	period	period	NOUN
ftr-469	386	33	of	of	ADP
ftr-469	386	34	deferral	deferral	NOUN
ftr-469	386	35	.	.	PUNCT
ftr-469	387	1	there	there	PRON
ftr-469	387	2	are	be	VERB
ftr-469	387	3	two	two	NUM
ftr-469	387	4	other	other	ADJ
ftr-469	387	5	types	type	NOUN
ftr-469	387	6	of	of	ADP
ftr-469	387	7	contingent	contingent	ADJ
ftr-469	387	8	liability	liability	NOUN
ftr-469	387	9	for	for	ADP
ftr-469	387	10	which	which	PRON
ftr-469	387	11	professor	professor	NOUN
ftr-469	387	12	halperin	halperin	NOUN
ftr-469	387	13	's	's	PART
ftr-469	387	14	insistence	insistence	NOUN
ftr-469	387	15	on	on	ADP
ftr-469	387	16	taxation	taxation	NOUN
ftr-469	387	17	of	of	ADP
ftr-469	387	18	the	the	DET
ftr-469	387	19	seller	seller	NOUN
ftr-469	387	20	/	/	SYM
ftr-469	387	21	obligor	obligor	NOUN
ftr-469	387	22	to	to	PART
ftr-469	387	23	make	make	VERB
ftr-469	387	24	up	up	ADP
ftr-469	387	25	for	for	ADP
ftr-469	387	26	the	the	DET
ftr-469	387	27	failure	failure	NOUN
ftr-469	387	28	to	to	PART
ftr-469	387	29	tax	tax	VERB
ftr-469	387	30	the	the	DET
ftr-469	387	31	ultimate	ultimate	ADJ
ftr-469	387	32	payee	payee	NOUN
ftr-469	387	33	may	may	AUX
ftr-469	387	34	not	not	PART
ftr-469	387	35	be	be	AUX
ftr-469	387	36	appropriate	appropriate	ADJ
ftr-469	387	37	.	.	PUNCT
ftr-469	388	1	in	in	ADP
ftr-469	388	2	these	these	DET
ftr-469	388	3	situations	situation	NOUN
ftr-469	388	4	,	,	PUNCT
ftr-469	388	5	there	there	PRON
ftr-469	388	6	may	may	AUX
ftr-469	388	7	be	be	AUX
ftr-469	388	8	considerable	considerable	ADJ
ftr-469	388	9	doubt	doubt	NOUN
ftr-469	388	10	about	about	ADP
ftr-469	388	11	whether	whether	SCONJ
ftr-469	388	12	the	the	DET
ftr-469	388	13	ultimate	ultimate	ADJ
ftr-469	388	14	recipient	recipient	NOUN
ftr-469	388	15	should	should	AUX
ftr-469	388	16	ever	ever	ADV
ftr-469	388	17	be	be	AUX
ftr-469	388	18	taxed	tax	VERB
ftr-469	388	19	upon	upon	SCONJ
ftr-469	388	20	payment	payment	NOUN
ftr-469	388	21	.	.	PUNCT
ftr-469	389	1	the	the	DET
ftr-469	389	2	first	first	ADJ
ftr-469	389	3	type	type	NOUN
ftr-469	389	4	of	of	ADP
ftr-469	389	5	contingent	contingent	ADJ
ftr-469	389	6	liability	liability	NOUN
ftr-469	389	7	involves	involve	VERB
ftr-469	389	8	payment	payment	NOUN
ftr-469	389	9	of	of	ADP
ftr-469	389	10	amounts	amount	NOUN
ftr-469	389	11	that	that	SCONJ
ftr-469	389	12	,	,	PUNCT
ftr-469	389	13	for	for	ADP
ftr-469	389	14	various	various	ADJ
ftr-469	389	15	reasons	reason	NOUN
ftr-469	389	16	,	,	PUNCT
ftr-469	389	17	under	under	ADP
ftr-469	389	18	ordinary	ordinary	ADJ
ftr-469	389	19	circumstances	circumstance	NOUN
ftr-469	389	20	are	be	AUX
ftr-469	389	21	not	not	PART
ftr-469	389	22	included	include	VERB
ftr-469	389	23	in	in	ADP
ftr-469	389	24	the	the	DET
ftr-469	389	25	income	income	NOUN
ftr-469	389	26	tax	tax	NOUN
ftr-469	389	27	base	base	NOUN
ftr-469	389	28	of	of	ADP
ftr-469	389	29	the	the	DET
ftr-469	389	30	recipient	recipient	NOUN
ftr-469	389	31	.	.	PUNCT
ftr-469	390	1	potential	potential	ADJ
ftr-469	390	2	tort	tort	NOUN
ftr-469	390	3	judgments	judgment	NOUN
ftr-469	390	4	frequently	frequently	ADV
ftr-469	390	5	represent	represent	VERB
ftr-469	390	6	values	value	NOUN
ftr-469	390	7	that	that	PRON
ftr-469	390	8	have	have	AUX
ftr-469	390	9	already	already	ADV
ftr-469	390	10	been	be	AUX
ftr-469	390	11	destroyed	destroy	VERB
ftr-469	390	12	,	,	PUNCT
ftr-469	390	13	in	in	ADP
ftr-469	390	14	the	the	DET
ftr-469	390	15	form	form	NOUN
ftr-469	390	16	of	of	ADP
ftr-469	390	17	the	the	DET
ftr-469	390	18	physical	physical	ADJ
ftr-469	390	19	integrity	integrity	NOUN
ftr-469	390	20	of	of	ADP
ftr-469	390	21	individuals	individual	NOUN
ftr-469	390	22	who	who	PRON
ftr-469	390	23	have	have	AUX
ftr-469	390	24	been	be	AUX
ftr-469	390	25	injured	injure	VERB
ftr-469	390	26	but	but	CCONJ
ftr-469	390	27	who	who	PRON
ftr-469	390	28	have	have	AUX
ftr-469	390	29	not	not	PART
ftr-469	390	30	yet	yet	ADV
ftr-469	390	31	made	make	VERB
ftr-469	390	32	claims	claim	NOUN
ftr-469	390	33	.	.	PUNCT
ftr-469	391	1	these	these	DET
ftr-469	391	2	ultimate	ultimate	ADJ
ftr-469	391	3	payees	payee	NOUN
ftr-469	391	4	do	do	AUX
ftr-469	391	5	not	not	PART
ftr-469	391	6	have	have	VERB
ftr-469	391	7	basis	basis	NOUN
ftr-469	391	8	in	in	ADP
ftr-469	391	9	the	the	DET
ftr-469	391	10	ordinary	ordinary	ADJ
ftr-469	391	11	sense	sense	NOUN
ftr-469	391	12	in	in	ADP
ftr-469	391	13	their	their	PRON
ftr-469	391	14	physical	physical	ADJ
ftr-469	391	15	integrity	integrity	NOUN
ftr-469	391	16	.	.	PUNCT
ftr-469	392	1	but	but	CCONJ
ftr-469	392	2	they	they	PRON
ftr-469	392	3	do	do	AUX
ftr-469	392	4	not	not	PART
ftr-469	392	5	have	have	VERB
ftr-469	392	6	to	to	PART
ftr-469	392	7	include	include	VERB
ftr-469	392	8	amounts	amount	NOUN
ftr-469	392	9	in	in	ADP
ftr-469	392	10	income	income	NOUN
ftr-469	392	11	when	when	SCONJ
ftr-469	392	12	they	they	PRON
ftr-469	392	13	are	be	AUX
ftr-469	392	14	compensated	compensate	VERB
ftr-469	392	15	for	for	ADP
ftr-469	392	16	an	an	DET
ftr-469	392	17	impairment	impairment	NOUN
ftr-469	392	18	of	of	ADP
ftr-469	392	19	this	this	DET
ftr-469	392	20	physical	physical	ADJ
ftr-469	392	21	integrity	integrity	NOUN
ftr-469	392	22	by	by	ADP
ftr-469	392	23	a	a	DET
ftr-469	392	24	third	third	ADJ
ftr-469	392	25	party	party	NOUN
ftr-469	392	26	who	who	PRON
ftr-469	392	27	acted	act	VERB
ftr-469	392	28	wrongfully	wrongfully	ADV
ftr-469	392	29	.	.	PUNCT
ftr-469	393	1	in	in	ADP
ftr-469	393	2	such	such	ADJ
ftr-469	393	3	cases	case	NOUN
ftr-469	393	4	,	,	PUNCT
ftr-469	393	5	surrogate	surrogate	ADJ
ftr-469	393	6	taxation	taxation	NOUN
ftr-469	393	7	of	of	ADP
ftr-469	393	8	the	the	DET
ftr-469	393	9	seller	seller	NOUN
ftr-469	393	10	/	/	SYM
ftr-469	393	11	obligor	obligor	NOUN
ftr-469	393	12	serves	serve	VERB
ftr-469	393	13	only	only	ADV
ftr-469	393	14	to	to	PART
ftr-469	393	15	limit	limit	VERB
ftr-469	393	16	the	the	DET
ftr-469	393	17	exclusion	exclusion	NOUN
ftr-469	393	18	that	that	PRON
ftr-469	393	19	is	be	AUX
ftr-469	393	20	otherwise	otherwise	ADV
ftr-469	393	21	allowed	allow	VERB
ftr-469	393	22	.	.	PUNCT
ftr-469	394	1	although	although	SCONJ
ftr-469	394	2	it	it	PRON
ftr-469	394	3	is	be	AUX
ftr-469	394	4	highly	highly	ADV
ftr-469	394	5	likely	likely	ADJ
ftr-469	394	6	that	that	SCONJ
ftr-469	394	7	this	this	DET
ftr-469	394	8	limitation	limitation	NOUN
ftr-469	394	9	is	be	AUX
ftr-469	394	10	appropriate	appropriate	ADJ
ftr-469	394	11	(	(	PUNCT
ftr-469	394	12	since	since	SCONJ
ftr-469	394	13	otherwise	otherwise	ADV
ftr-469	394	14	taxpayers	taxpayer	NOUN
ftr-469	394	15	can	can	AUX
ftr-469	394	16	arrange	arrange	VERB
ftr-469	394	17	for	for	ADP
ftr-469	394	18	deferred	deferred	ADJ
ftr-469	394	19	payment	payment	NOUN
ftr-469	394	20	in	in	ADP
ftr-469	394	21	order	order	NOUN
ftr-469	394	22	to	to	PART
ftr-469	394	23	maximize	maximize	VERB
ftr-469	394	24	this	this	DET
ftr-469	394	25	exclusion	exclusion	NOUN
ftr-469	394	26	)	)	PUNCT
ftr-469	394	27	,	,	PUNCT
ftr-469	394	28	there	there	PRON
ftr-469	394	29	is	be	VERB
ftr-469	394	30	no	no	DET
ftr-469	394	31	easy	easy	ADJ
ftr-469	394	32	answer	answer	NOUN
ftr-469	394	33	to	to	ADP
ftr-469	394	34	the	the	DET
ftr-469	394	35	question	question	NOUN
ftr-469	394	36	whether	whether	SCONJ
ftr-469	394	37	,	,	PUNCT
ftr-469	394	38	as	as	ADP
ftr-469	394	39	a	a	DET
ftr-469	394	40	normative	normative	ADJ
ftr-469	394	41	matter	matter	NOUN
ftr-469	394	42	,	,	PUNCT
ftr-469	394	43	the	the	DET
ftr-469	394	44	tax	tax	NOUN
ftr-469	394	45	law	law	NOUN
ftr-469	394	46	treats	treat	VERB
ftr-469	394	47	the	the	DET
ftr-469	394	48	amounts	amount	NOUN
ftr-469	394	49	lost	lose	VERB
ftr-469	394	50	by	by	ADP
ftr-469	394	51	tort	tort	NOUN
ftr-469	394	52	victims	victim	NOUN
ftr-469	394	53	through	through	ADP
ftr-469	394	54	"	"	PUNCT
ftr-469	394	55	forced	force	VERB
ftr-469	394	56	loans	loan	NOUN
ftr-469	394	57	"	"	PUNCT
ftr-469	394	58	to	to	PART
ftr-469	394	59	tort	tort	NOUN
ftr-469	394	60	-	-	PUNCT
ftr-469	394	61	feasors	feasor	NOUN
ftr-469	394	62	as	as	ADP
ftr-469	394	63	beforeor	beforeor	NOUN
ftr-469	394	64	aftertax	aftertax	ADJ
ftr-469	394	65	values	value	NOUN
ftr-469	394	66	.	.	PUNCT
ftr-469	395	1	the	the	DET
ftr-469	395	2	second	second	ADJ
ftr-469	395	3	additional	additional	ADJ
ftr-469	395	4	type	type	NOUN
ftr-469	395	5	of	of	ADP
ftr-469	395	6	contingent	contingent	ADJ
ftr-469	395	7	liability	liability	NOUN
ftr-469	395	8	also	also	ADV
ftr-469	395	9	involves	involve	VERB
ftr-469	395	10	doubt	doubt	NOUN
ftr-469	395	11	about	about	ADP
ftr-469	395	12	the	the	DET
ftr-469	395	13	propriety	propriety	NOUN
ftr-469	395	14	of	of	ADP
ftr-469	395	15	insisting	insist	VERB
ftr-469	395	16	upon	upon	SCONJ
ftr-469	395	17	including	include	VERB
ftr-469	395	18	an	an	DET
ftr-469	395	19	amount	amount	NOUN
ftr-469	395	20	in	in	ADP
ftr-469	395	21	the	the	DET
ftr-469	395	22	recipient	recipient	NOUN
ftr-469	395	23	's	's	PART
ftr-469	395	24	income	income	NOUN
ftr-469	395	25	before	before	SCONJ
ftr-469	395	26	a	a	DET
ftr-469	395	27	deduction	deduction	NOUN
ftr-469	395	28	can	can	AUX
ftr-469	395	29	be	be	AUX
ftr-469	395	30	allowed	allow	VERB
ftr-469	395	31	to	to	ADP
ftr-469	395	32	a	a	DET
ftr-469	395	33	payor	payor	NOUN
ftr-469	395	34	.	.	PUNCT
ftr-469	396	1	many	many	ADJ
ftr-469	396	2	contingent	contingent	ADJ
ftr-469	396	3	liabilities	liability	NOUN
ftr-469	396	4	may	may	AUX
ftr-469	396	5	in	in	ADP
ftr-469	396	6	effect	effect	NOUN
ftr-469	396	7	be	be	AUX
ftr-469	396	8	warranty	warranty	NOUN
ftr-469	396	9	payments	payment	NOUN
ftr-469	396	10	,	,	PUNCT
ftr-469	396	11	that	that	ADV
ftr-469	396	12	is	is	ADV
ftr-469	396	13	,	,	PUNCT
ftr-469	396	14	payments	payment	NOUN
ftr-469	396	15	made	make	VERB
ftr-469	396	16	by	by	ADP
ftr-469	396	17	the	the	DET
ftr-469	396	18	seller	seller	NOUN
ftr-469	396	19	/	/	SYM
ftr-469	396	20	obligor	obligor	NOUN
ftr-469	396	21	to	to	PART
ftr-469	396	22	remedy	remedy	VERB
ftr-469	396	23	some	some	DET
ftr-469	396	24	shortcoming	shortcoming	NOUN
ftr-469	396	25	in	in	ADP
ftr-469	396	26	the	the	DET
ftr-469	396	27	product	product	NOUN
ftr-469	396	28	transferred	transfer	VERB
ftr-469	396	29	,	,	PUNCT
ftr-469	396	30	unrelated	unrelated	ADJ
ftr-469	396	31	to	to	ADP
ftr-469	396	32	any	any	DET
ftr-469	396	33	measure	measure	NOUN
ftr-469	396	34	of	of	ADP
ftr-469	396	35	particular	particular	ADJ
ftr-469	396	36	value	value	NOUN
ftr-469	396	37	transferred	transfer	VERB
ftr-469	396	38	by	by	ADP
ftr-469	396	39	or	or	CCONJ
ftr-469	396	40	injury	injury	NOUN
ftr-469	396	41	incurred	incur	VERB
ftr-469	396	42	by	by	ADP
ftr-469	396	43	the	the	DET
ftr-469	396	44	ultimate	ultimate	ADJ
ftr-469	396	45	recipient.37	recipient.37	NOUN
ftr-469	396	46	generally	generally	ADV
ftr-469	396	47	,	,	PUNCT
ftr-469	396	48	we	we	PRON
ftr-469	396	49	do	do	AUX
ftr-469	396	50	not	not	PART
ftr-469	396	51	tax	tax	VERB
ftr-469	396	52	recipients	recipient	NOUN
ftr-469	396	53	of	of	ADP
ftr-469	396	54	such	such	ADJ
ftr-469	396	55	payments	payment	NOUN
ftr-469	396	56	.	.	PUNCT
ftr-469	397	1	either	either	CCONJ
ftr-469	397	2	they	they	PRON
ftr-469	397	3	are	be	AUX
ftr-469	397	4	only	only	ADV
ftr-469	397	5	being	be	AUX
ftr-469	397	6	paid	pay	VERB
ftr-469	397	7	a	a	DET
ftr-469	397	8	return	return	NOUN
ftr-469	397	9	of	of	ADP
ftr-469	397	10	capital	capital	NOUN
ftr-469	397	11	,	,	PUNCT
ftr-469	397	12	or	or	CCONJ
ftr-469	397	13	they	they	PRON
ftr-469	397	14	are	be	AUX
ftr-469	397	15	enjoying	enjoy	VERB
ftr-469	397	16	what	what	PRON
ftr-469	397	17	is	be	AUX
ftr-469	397	18	in	in	ADP
ftr-469	397	19	effect	effect	NOUN
ftr-469	397	20	a	a	DET
ftr-469	397	21	bargain	bargain	NOUN
ftr-469	397	22	purchase	purchase	NOUN
ftr-469	397	23	,	,	PUNCT
ftr-469	397	24	since	since	SCONJ
ftr-469	397	25	the	the	DET
ftr-469	397	26	price	price	NOUN
ftr-469	397	27	that	that	PRON
ftr-469	397	28	they	they	PRON
ftr-469	397	29	paid	pay	VERB
ftr-469	397	30	may	may	AUX
ftr-469	397	31	not	not	PART
ftr-469	397	32	have	have	AUX
ftr-469	397	33	accurately	accurately	ADV
ftr-469	397	34	reflected	reflect	VERB
ftr-469	397	35	all	all	PRON
ftr-469	397	36	of	of	ADP
ftr-469	397	37	the	the	DET
ftr-469	397	38	seller	seller	NOUN
ftr-469	397	39	's	's	PART
ftr-469	397	40	costs	cost	NOUN
ftr-469	397	41	.	.	PUNCT
ftr-469	398	1	this	this	DET
ftr-469	398	2	tax	tax	NOUN
ftr-469	398	3	treatment	treatment	NOUN
ftr-469	398	4	may	may	AUX
ftr-469	398	5	not	not	PART
ftr-469	398	6	always	always	ADV
ftr-469	398	7	be	be	AUX
ftr-469	398	8	correct	correct	ADJ
ftr-469	398	9	,	,	PUNCT
ftr-469	398	10	since	since	SCONJ
ftr-469	398	11	there	there	PRON
ftr-469	398	12	may	may	AUX
ftr-469	398	13	be	be	AUX
ftr-469	398	14	circumstances	circumstance	NOUN
ftr-469	398	15	in	in	ADP
ftr-469	398	16	which	which	PRON
ftr-469	398	17	there	there	ADV
ftr-469	398	18	37	37	NUM
ftr-469	398	19	.	.	PUNCT
ftr-469	399	1	frequently	frequently	ADV
ftr-469	399	2	such	such	ADJ
ftr-469	399	3	payments	payment	NOUN
ftr-469	399	4	are	be	AUX
ftr-469	399	5	made	make	VERB
ftr-469	399	6	when	when	SCONJ
ftr-469	399	7	there	there	PRON
ftr-469	399	8	is	be	VERB
ftr-469	399	9	a	a	DET
ftr-469	399	10	discontinuity	discontinuity	NOUN
ftr-469	399	11	between	between	ADP
ftr-469	399	12	the	the	DET
ftr-469	399	13	value	value	NOUN
ftr-469	399	14	paid	pay	VERB
ftr-469	399	15	to	to	ADP
ftr-469	399	16	the	the	DET
ftr-469	399	17	seller	seller	NOUN
ftr-469	399	18	at	at	ADP
ftr-469	399	19	some	some	DET
ftr-469	399	20	point	point	NOUN
ftr-469	399	21	in	in	ADP
ftr-469	399	22	the	the	DET
ftr-469	399	23	past	past	NOUN
ftr-469	399	24	and	and	CCONJ
ftr-469	399	25	the	the	DET
ftr-469	399	26	value	value	NOUN
ftr-469	399	27	that	that	PRON
ftr-469	399	28	the	the	DET
ftr-469	399	29	seller	seller	NOUN
ftr-469	399	30	has	have	AUX
ftr-469	399	31	promised	promise	VERB
ftr-469	399	32	to	to	PART
ftr-469	399	33	provide	provide	VERB
ftr-469	399	34	in	in	ADP
ftr-469	399	35	return	return	NOUN
ftr-469	399	36	.	.	PUNCT
ftr-469	400	1	the	the	DET
ftr-469	400	2	seller	seller	NOUN
ftr-469	400	3	may	may	AUX
ftr-469	400	4	have	have	AUX
ftr-469	400	5	in	in	ADP
ftr-469	400	6	effect	effect	NOUN
ftr-469	400	7	promised	promise	VERB
ftr-469	400	8	its	its	PRON
ftr-469	400	9	customers	customer	NOUN
ftr-469	400	10	that	that	PRON
ftr-469	400	11	,	,	PUNCT
ftr-469	400	12	in	in	ADP
ftr-469	400	13	the	the	DET
ftr-469	400	14	aggregate	aggregate	NOUN
ftr-469	400	15	,	,	PUNCT
ftr-469	400	16	the	the	DET
ftr-469	400	17	value	value	NOUN
ftr-469	400	18	of	of	ADP
ftr-469	400	19	the	the	DET
ftr-469	400	20	units	unit	NOUN
ftr-469	400	21	it	it	PRON
ftr-469	400	22	has	have	AUX
ftr-469	400	23	transferred	transfer	VERB
ftr-469	400	24	will	will	AUX
ftr-469	400	25	approach	approach	VERB
ftr-469	400	26	the	the	DET
ftr-469	400	27	average	average	ADJ
ftr-469	400	28	price	price	NOUN
ftr-469	400	29	paid	pay	VERB
ftr-469	400	30	,	,	PUNCT
ftr-469	400	31	but	but	CCONJ
ftr-469	400	32	that	that	SCONJ
ftr-469	400	33	some	some	DET
ftr-469	400	34	customers	customer	NOUN
ftr-469	400	35	will	will	AUX
ftr-469	400	36	have	have	AUX
ftr-469	400	37	received	receive	VERB
ftr-469	400	38	units	unit	NOUN
ftr-469	400	39	worth	worth	ADJ
ftr-469	400	40	less	less	ADV
ftr-469	400	41	,	,	PUNCT
ftr-469	400	42	and	and	CCONJ
ftr-469	400	43	will	will	AUX
ftr-469	400	44	deserve	deserve	VERB
ftr-469	400	45	some	some	DET
ftr-469	400	46	sort	sort	NOUN
ftr-469	400	47	of	of	ADP
ftr-469	400	48	rebate	rebate	NOUN
ftr-469	400	49	.	.	PUNCT
ftr-469	401	1	when	when	SCONJ
ftr-469	401	2	these	these	DET
ftr-469	401	3	ultimate	ultimate	ADJ
ftr-469	401	4	recipients	recipient	NOUN
ftr-469	401	5	are	be	AUX
ftr-469	401	6	paid	pay	VERB
ftr-469	401	7	,	,	PUNCT
ftr-469	401	8	their	their	PRON
ftr-469	401	9	receipts	receipt	NOUN
ftr-469	401	10	may	may	AUX
ftr-469	401	11	be	be	AUX
ftr-469	401	12	accounted	account	VERB
ftr-469	401	13	for	for	ADP
ftr-469	401	14	not	not	PART
ftr-469	401	15	as	as	ADP
ftr-469	401	16	gains	gain	NOUN
ftr-469	401	17	,	,	PUNCT
ftr-469	401	18	but	but	CCONJ
ftr-469	401	19	as	as	ADP
ftr-469	401	20	receipts	receipt	NOUN
ftr-469	401	21	for	for	ADP
ftr-469	401	22	an	an	DET
ftr-469	401	23	amount	amount	NOUN
ftr-469	401	24	for	for	ADP
ftr-469	401	25	which	which	PRON
ftr-469	401	26	they	they	PRON
ftr-469	401	27	have	have	AUX
ftr-469	401	28	already	already	ADV
ftr-469	401	29	paid	pay	VERB
ftr-469	401	30	.	.	PUNCT
ftr-469	402	1	[	[	X
ftr-469	402	2	vol	vol	X
ftr-469	402	3	3:10	3:10	NUM
ftr-469	402	4	accounting	accounting	NOUN
ftr-469	402	5	for	for	ADP
ftr-469	402	6	the	the	DET
ftr-469	402	7	assumption	assumption	NOUN
ftr-469	402	8	of	of	ADP
ftr-469	402	9	contingent	contingent	ADJ
ftr-469	402	10	liabilities	liability	NOUN
ftr-469	402	11	is	be	AUX
ftr-469	402	12	an	an	DET
ftr-469	402	13	interest	interest	NOUN
ftr-469	402	14	component	component	NOUN
ftr-469	402	15	or	or	CCONJ
ftr-469	402	16	a	a	DET
ftr-469	402	17	component	component	NOUN
ftr-469	402	18	in	in	ADP
ftr-469	402	19	the	the	DET
ftr-469	402	20	nature	nature	NOUN
ftr-469	402	21	of	of	ADP
ftr-469	402	22	liquidated	liquidate	VERB
ftr-469	402	23	damages	damage	NOUN
ftr-469	402	24	for	for	ADP
ftr-469	402	25	lost	lose	VERB
ftr-469	402	26	profits	profit	NOUN
ftr-469	402	27	built	build	VERB
ftr-469	402	28	into	into	ADP
ftr-469	402	29	the	the	DET
ftr-469	402	30	terms	term	NOUN
ftr-469	402	31	of	of	ADP
ftr-469	402	32	the	the	DET
ftr-469	402	33	warranty	warranty	NOUN
ftr-469	402	34	.	.	PUNCT
ftr-469	403	1	but	but	CCONJ
ftr-469	403	2	even	even	ADV
ftr-469	403	3	if	if	SCONJ
ftr-469	403	4	it	it	PRON
ftr-469	403	5	is	be	AUX
ftr-469	403	6	not	not	PART
ftr-469	403	7	technically	technically	ADV
ftr-469	403	8	correct	correct	ADJ
ftr-469	403	9	to	to	PART
ftr-469	403	10	leave	leave	VERB
ftr-469	403	11	ultimate	ultimate	ADJ
ftr-469	403	12	recipients	recipient	NOUN
ftr-469	403	13	totally	totally	ADV
ftr-469	403	14	untaxed	untaxed	ADJ
ftr-469	403	15	,	,	PUNCT
ftr-469	403	16	there	there	PRON
ftr-469	403	17	seems	seem	VERB
ftr-469	403	18	to	to	PART
ftr-469	403	19	be	be	AUX
ftr-469	403	20	no	no	DET
ftr-469	403	21	reason	reason	NOUN
ftr-469	403	22	to	to	PART
ftr-469	403	23	insist	insist	VERB
ftr-469	403	24	on	on	ADP
ftr-469	403	25	a	a	DET
ftr-469	403	26	tax	tax	NOUN
ftr-469	403	27	treatment	treatment	NOUN
ftr-469	403	28	for	for	ADP
ftr-469	403	29	warranty	warranty	NOUN
ftr-469	403	30	liabilities	liability	NOUN
ftr-469	403	31	transferred	transfer	VERB
ftr-469	403	32	in	in	ADP
ftr-469	403	33	asset	asset	NOUN
ftr-469	403	34	sales	sale	NOUN
ftr-469	403	35	that	that	PRON
ftr-469	403	36	assumes	assume	VERB
ftr-469	403	37	that	that	SCONJ
ftr-469	403	38	warranty	warranty	NOUN
ftr-469	403	39	payments	payment	NOUN
ftr-469	403	40	should	should	AUX
ftr-469	403	41	be	be	AUX
ftr-469	403	42	taxed	tax	VERB
ftr-469	403	43	to	to	ADP
ftr-469	403	44	the	the	DET
ftr-469	403	45	recipients	recipient	NOUN
ftr-469	403	46	when	when	SCONJ
ftr-469	403	47	,	,	PUNCT
ftr-469	403	48	generally	generally	ADV
ftr-469	403	49	,	,	PUNCT
ftr-469	403	50	that	that	PRON
ftr-469	403	51	is	be	AUX
ftr-469	403	52	not	not	PART
ftr-469	403	53	the	the	DET
ftr-469	403	54	case	case	NOUN
ftr-469	403	55	.	.	PUNCT
ftr-469	404	1	vi	vi	X
ftr-469	404	2	.	.	PUNCT
ftr-469	405	1	what	what	PRON
ftr-469	405	2	is	be	AUX
ftr-469	405	3	an	an	DET
ftr-469	405	4	assumed	assumed	ADJ
ftr-469	405	5	liability	liability	NOUN
ftr-469	405	6	?	?	PUNCT
ftr-469	406	1	professor	professor	NOUN
ftr-469	406	2	halperin	halperin	NOUN
ftr-469	406	3	correctly	correctly	ADV
ftr-469	406	4	points	point	VERB
ftr-469	406	5	out	out	ADP
ftr-469	406	6	that	that	SCONJ
ftr-469	406	7	perhaps	perhaps	ADV
ftr-469	406	8	the	the	DET
ftr-469	406	9	thorniest	thorny	ADJ
ftr-469	406	10	issue	issue	NOUN
ftr-469	406	11	with	with	ADP
ftr-469	406	12	respect	respect	NOUN
ftr-469	406	13	to	to	ADP
ftr-469	406	14	the	the	DET
ftr-469	406	15	assumption	assumption	NOUN
ftr-469	406	16	of	of	ADP
ftr-469	406	17	contingent	contingent	ADJ
ftr-469	406	18	liabilities	liability	NOUN
ftr-469	406	19	is	be	AUX
ftr-469	406	20	the	the	DET
ftr-469	406	21	identification	identification	NOUN
ftr-469	406	22	of	of	ADP
ftr-469	406	23	those	those	DET
ftr-469	406	24	payments	payment	NOUN
ftr-469	406	25	that	that	PRON
ftr-469	406	26	should	should	AUX
ftr-469	406	27	be	be	AUX
ftr-469	406	28	associated	associate	VERB
ftr-469	406	29	with	with	ADP
ftr-469	406	30	assumed	assume	VERB
ftr-469	406	31	liabilities	liability	NOUN
ftr-469	406	32	and	and	CCONJ
ftr-469	406	33	those	those	PRON
ftr-469	406	34	that	that	PRON
ftr-469	406	35	should	should	AUX
ftr-469	406	36	be	be	AUX
ftr-469	406	37	merely	merely	ADV
ftr-469	406	38	regarded	regard	VERB
ftr-469	406	39	as	as	ADP
ftr-469	406	40	part	part	NOUN
ftr-469	406	41	of	of	ADP
ftr-469	406	42	the	the	DET
ftr-469	406	43	buyer	buyer	NOUN
ftr-469	406	44	's	's	PART
ftr-469	406	45	operating	operating	NOUN
ftr-469	406	46	costs	cost	NOUN
ftr-469	406	47	after	after	ADP
ftr-469	406	48	the	the	DET
ftr-469	406	49	purchase	purchase	NOUN
ftr-469	406	50	.	.	PUNCT
ftr-469	407	1	the	the	DET
ftr-469	407	2	answer	answer	NOUN
ftr-469	407	3	,	,	PUNCT
ftr-469	407	4	it	it	PRON
ftr-469	407	5	seems	seem	VERB
ftr-469	407	6	to	to	ADP
ftr-469	407	7	me	i	PRON
ftr-469	407	8	,	,	PUNCT
ftr-469	407	9	is	be	AUX
ftr-469	407	10	both	both	ADV
ftr-469	407	11	clear	clear	ADJ
ftr-469	407	12	and	and	CCONJ
ftr-469	407	13	unworkable	unworkable	ADJ
ftr-469	407	14	.	.	PUNCT
ftr-469	408	1	if	if	SCONJ
ftr-469	408	2	total	total	ADJ
ftr-469	408	3	purchase	purchase	NOUN
ftr-469	408	4	price	price	NOUN
ftr-469	408	5	must	must	AUX
ftr-469	408	6	equal	equal	VERB
ftr-469	408	7	total	total	ADJ
ftr-469	408	8	fair	fair	ADJ
ftr-469	408	9	market	market	NOUN
ftr-469	408	10	value	value	NOUN
ftr-469	408	11	of	of	ADP
ftr-469	408	12	assets	asset	NOUN
ftr-469	408	13	,	,	PUNCT
ftr-469	408	14	and	and	CCONJ
ftr-469	408	15	if	if	SCONJ
ftr-469	408	16	transactions	transaction	NOUN
ftr-469	408	17	that	that	PRON
ftr-469	408	18	include	include	VERB
ftr-469	408	19	assumed	assume	VERB
ftr-469	408	20	liabilities	liability	NOUN
ftr-469	408	21	are	be	AUX
ftr-469	408	22	to	to	PART
ftr-469	408	23	be	be	AUX
ftr-469	408	24	accounted	account	VERB
ftr-469	408	25	for	for	ADP
ftr-469	408	26	in	in	ADP
ftr-469	408	27	a	a	DET
ftr-469	408	28	way	way	NOUN
ftr-469	408	29	that	that	PRON
ftr-469	408	30	is	be	AUX
ftr-469	408	31	as	as	ADV
ftr-469	408	32	close	close	ADJ
ftr-469	408	33	to	to	ADP
ftr-469	408	34	a	a	DET
ftr-469	408	35	cash	cash	NOUN
ftr-469	408	36	purchase	purchase	NOUN
ftr-469	408	37	as	as	ADP
ftr-469	408	38	possible	possible	ADJ
ftr-469	408	39	,	,	PUNCT
ftr-469	408	40	all	all	DET
ftr-469	408	41	commitments	commitment	NOUN
ftr-469	408	42	to	to	PART
ftr-469	408	43	make	make	VERB
ftr-469	408	44	future	future	ADJ
ftr-469	408	45	payments	payment	NOUN
ftr-469	408	46	that	that	PRON
ftr-469	408	47	reduced	reduce	VERB
ftr-469	408	48	the	the	DET
ftr-469	408	49	amount	amount	NOUN
ftr-469	408	50	of	of	ADP
ftr-469	408	51	cash	cash	NOUN
ftr-469	408	52	a	a	DET
ftr-469	408	53	buyer	buyer	NOUN
ftr-469	408	54	would	would	AUX
ftr-469	408	55	be	be	AUX
ftr-469	408	56	willing	willing	ADJ
ftr-469	408	57	to	to	PART
ftr-469	408	58	pay	pay	VERB
ftr-469	408	59	must	must	AUX
ftr-469	408	60	be	be	AUX
ftr-469	408	61	counted	count	VERB
ftr-469	408	62	as	as	ADP
ftr-469	408	63	assumed	assume	VERB
ftr-469	408	64	liabilities	liability	NOUN
ftr-469	408	65	.	.	PUNCT
ftr-469	409	1	an	an	DET
ftr-469	409	2	assumed	assume	VERB
ftr-469	409	3	liability	liability	NOUN
ftr-469	409	4	is	be	AUX
ftr-469	409	5	therefore	therefore	ADV
ftr-469	409	6	any	any	DET
ftr-469	409	7	position	position	NOUN
ftr-469	409	8	with	with	ADP
ftr-469	409	9	a	a	DET
ftr-469	409	10	negative	negative	ADJ
ftr-469	409	11	net	net	ADJ
ftr-469	409	12	present	present	ADJ
ftr-469	409	13	value	value	NOUN
ftr-469	409	14	,	,	PUNCT
ftr-469	409	15	that	that	ADV
ftr-469	409	16	is	is	ADV
ftr-469	409	17	,	,	PUNCT
ftr-469	409	18	any	any	DET
ftr-469	409	19	unavoidable	unavoidable	ADJ
ftr-469	409	20	future	future	ADJ
ftr-469	409	21	payment	payment	NOUN
ftr-469	409	22	with	with	ADP
ftr-469	409	23	a	a	DET
ftr-469	409	24	present	present	ADJ
ftr-469	409	25	value	value	NOUN
ftr-469	409	26	greater	great	ADJ
ftr-469	409	27	than	than	ADP
ftr-469	409	28	the	the	DET
ftr-469	409	29	present	present	ADJ
ftr-469	409	30	value	value	NOUN
ftr-469	409	31	of	of	ADP
ftr-469	409	32	the	the	DET
ftr-469	409	33	benefits	benefit	NOUN
ftr-469	409	34	to	to	PART
ftr-469	409	35	be	be	AUX
ftr-469	409	36	enjoyed	enjoy	VERB
ftr-469	409	37	in	in	ADP
ftr-469	409	38	the	the	DET
ftr-469	409	39	future	future	NOUN
ftr-469	409	40	associated	associate	VERB
ftr-469	409	41	with	with	ADP
ftr-469	409	42	that	that	DET
ftr-469	409	43	payment	payment	NOUN
ftr-469	409	44	.	.	PUNCT
ftr-469	410	1	(	(	PUNCT
ftr-469	410	2	this	this	PRON
ftr-469	410	3	is	be	AUX
ftr-469	410	4	simply	simply	ADV
ftr-469	410	5	a	a	DET
ftr-469	410	6	more	more	ADV
ftr-469	410	7	rigorous	rigorous	ADJ
ftr-469	410	8	version	version	NOUN
ftr-469	410	9	of	of	ADP
ftr-469	410	10	the	the	DET
ftr-469	410	11	test	test	NOUN
ftr-469	410	12	proposed	propose	VERB
ftr-469	410	13	by	by	ADP
ftr-469	410	14	professor	professor	NOUN
ftr-469	410	15	halperin	halperin	NOUN
ftr-469	410	16	,	,	PUNCT
ftr-469	410	17	that	that	SCONJ
ftr-469	410	18	the	the	DET
ftr-469	410	19	distinction	distinction	NOUN
ftr-469	410	20	between	between	ADP
ftr-469	410	21	an	an	DET
ftr-469	410	22	assumed	assumed	ADJ
ftr-469	410	23	liability	liability	NOUN
ftr-469	410	24	and	and	CCONJ
ftr-469	410	25	the	the	DET
ftr-469	410	26	buyer	buyer	NOUN
ftr-469	410	27	's	's	PART
ftr-469	410	28	own	own	ADJ
ftr-469	410	29	liability	liability	NOUN
ftr-469	410	30	is	be	AUX
ftr-469	410	31	"	"	PUNCT
ftr-469	410	32	whether	whether	SCONJ
ftr-469	410	33	the	the	DET
ftr-469	410	34	potential	potential	ADJ
ftr-469	410	35	liability	liability	NOUN
ftr-469	410	36	relates	relate	VERB
ftr-469	410	37	to	to	ADP
ftr-469	410	38	past	past	ADJ
ftr-469	410	39	or	or	CCONJ
ftr-469	410	40	future	future	ADJ
ftr-469	410	41	income	income	NOUN
ftr-469	410	42	.	.	PUNCT
ftr-469	410	43	'	'	PUNCT
ftr-469	410	44	'	'	PUNCT
ftr-469	410	45	s	s	AUX
ftr-469	410	46	)	)	PUNCT
ftr-469	410	47	any	any	DET
ftr-469	410	48	such	such	ADJ
ftr-469	410	49	excess	excess	ADJ
ftr-469	410	50	burden	burden	NOUN
ftr-469	410	51	can	can	AUX
ftr-469	410	52	be	be	AUX
ftr-469	410	53	assumed	assume	VERB
ftr-469	410	54	to	to	PART
ftr-469	410	55	have	have	AUX
ftr-469	410	56	been	be	AUX
ftr-469	410	57	taken	take	VERB
ftr-469	410	58	into	into	ADP
ftr-469	410	59	account	account	NOUN
ftr-469	410	60	by	by	ADP
ftr-469	410	61	the	the	DET
ftr-469	410	62	buyer	buyer	NOUN
ftr-469	410	63	,	,	PUNCT
ftr-469	410	64	and	and	CCONJ
ftr-469	410	65	produced	produce	VERB
ftr-469	410	66	a	a	DET
ftr-469	410	67	reduction	reduction	NOUN
ftr-469	410	68	in	in	ADP
ftr-469	410	69	the	the	DET
ftr-469	410	70	cash	cash	NOUN
ftr-469	410	71	price	price	NOUN
ftr-469	410	72	paid	pay	VERB
ftr-469	410	73	.	.	PUNCT
ftr-469	411	1	any	any	DET
ftr-469	411	2	commitment	commitment	NOUN
ftr-469	411	3	to	to	PART
ftr-469	411	4	make	make	VERB
ftr-469	411	5	a	a	DET
ftr-469	411	6	future	future	ADJ
ftr-469	411	7	payment	payment	NOUN
ftr-469	411	8	can	can	AUX
ftr-469	411	9	have	have	VERB
ftr-469	411	10	this	this	DET
ftr-469	411	11	characteristic	characteristic	NOUN
ftr-469	411	12	,	,	PUNCT
ftr-469	411	13	regardless	regardless	ADV
ftr-469	411	14	of	of	ADP
ftr-469	411	15	its	its	PRON
ftr-469	411	16	resemblance	resemblance	NOUN
ftr-469	411	17	to	to	ADP
ftr-469	411	18	a	a	DET
ftr-469	411	19	period	period	NOUN
ftr-469	411	20	or	or	CCONJ
ftr-469	411	21	current	current	ADJ
ftr-469	411	22	cost	cost	NOUN
ftr-469	411	23	.	.	PUNCT
ftr-469	412	1	an	an	DET
ftr-469	412	2	unfavorable	unfavorable	ADJ
ftr-469	412	3	loan	loan	NOUN
ftr-469	412	4	or	or	CCONJ
ftr-469	412	5	rental	rental	ADJ
ftr-469	412	6	agreement	agreement	NOUN
ftr-469	412	7	,	,	PUNCT
ftr-469	412	8	indeed	indeed	ADV
ftr-469	412	9	,	,	PUNCT
ftr-469	412	10	an	an	DET
ftr-469	412	11	unfavorable	unfavorable	ADJ
ftr-469	412	12	wage	wage	NOUN
ftr-469	412	13	rate	rate	NOUN
ftr-469	412	14	,	,	PUNCT
ftr-469	412	15	is	be	AUX
ftr-469	412	16	an	an	DET
ftr-469	412	17	assumed	assumed	ADJ
ftr-469	412	18	liability	liability	NOUN
ftr-469	412	19	in	in	ADP
ftr-469	412	20	this	this	DET
ftr-469	412	21	sense	sense	NOUN
ftr-469	412	22	.	.	PUNCT
ftr-469	413	1	if	if	SCONJ
ftr-469	413	2	a	a	DET
ftr-469	413	3	buyer	buyer	NOUN
ftr-469	413	4	could	could	AUX
ftr-469	413	5	have	have	AUX
ftr-469	413	6	paid	pay	VERB
ftr-469	413	7	$	$	SYM
ftr-469	413	8	5,000	5,000	NUM
ftr-469	413	9	a	a	DET
ftr-469	413	10	month	month	NOUN
ftr-469	413	11	for	for	ADP
ftr-469	413	12	very	very	ADV
ftr-469	413	13	similar	similar	ADJ
ftr-469	413	14	rental	rental	ADJ
ftr-469	413	15	space	space	NOUN
ftr-469	413	16	,	,	PUNCT
ftr-469	413	17	but	but	CCONJ
ftr-469	413	18	must	must	AUX
ftr-469	413	19	take	take	VERB
ftr-469	413	20	over	over	ADP
ftr-469	413	21	a	a	DET
ftr-469	413	22	lease	lease	NOUN
ftr-469	413	23	for	for	ADP
ftr-469	413	24	$	$	SYM
ftr-469	413	25	7,000	7,000	NUM
ftr-469	413	26	a	a	DET
ftr-469	413	27	month	month	NOUN
ftr-469	413	28	for	for	ADP
ftr-469	413	29	the	the	DET
ftr-469	413	30	first	first	ADJ
ftr-469	413	31	two	two	NUM
ftr-469	413	32	years	year	NOUN
ftr-469	413	33	after	after	ADP
ftr-469	413	34	the	the	DET
ftr-469	413	35	purchase	purchase	NOUN
ftr-469	413	36	of	of	ADP
ftr-469	413	37	a	a	DET
ftr-469	413	38	business	business	NOUN
ftr-469	413	39	,	,	PUNCT
ftr-469	413	40	that	that	DET
ftr-469	413	41	buyer	buyer	NOUN
ftr-469	413	42	will	will	AUX
ftr-469	413	43	pay	pay	VERB
ftr-469	413	44	about	about	ADV
ftr-469	413	45	$	$	SYM
ftr-469	413	46	17,000	17,000	NUM
ftr-469	413	47	less	less	ADJ
ftr-469	413	48	for	for	ADP
ftr-469	413	49	the	the	DET
ftr-469	413	50	assets	asset	NOUN
ftr-469	413	51	transferred	transfer	VERB
ftr-469	413	52	than	than	SCONJ
ftr-469	413	53	he	he	PRON
ftr-469	413	54	otherwise	otherwise	ADV
ftr-469	413	55	would	would	AUX
ftr-469	413	56	have	have	AUX
ftr-469	413	57	paid	pay	VERB
ftr-469	413	58	.	.	PUNCT
ftr-469	414	1	with	with	ADP
ftr-469	414	2	each	each	DET
ftr-469	414	3	rental	rental	ADJ
ftr-469	414	4	payment	payment	NOUN
ftr-469	414	5	,	,	PUNCT
ftr-469	414	6	the	the	DET
ftr-469	414	7	buyer	buyer	NOUN
ftr-469	414	8	is	be	AUX
ftr-469	414	9	effectively	effectively	ADV
ftr-469	414	10	paying	pay	VERB
ftr-469	414	11	$	$	SYM
ftr-469	414	12	5,000	5,000	NUM
ftr-469	414	13	of	of	ADP
ftr-469	414	14	current	current	ADJ
ftr-469	414	15	rent	rent	NOUN
ftr-469	414	16	,	,	PUNCT
ftr-469	414	17	and	and	CCONJ
ftr-469	414	18	$	$	SYM
ftr-469	414	19	2,000	2,000	NUM
ftr-469	414	20	of	of	ADP
ftr-469	414	21	the	the	DET
ftr-469	414	22	price	price	NOUN
ftr-469	414	23	for	for	ADP
ftr-469	414	24	the	the	DET
ftr-469	414	25	assets	asset	NOUN
ftr-469	414	26	purchased	purchase	VERB
ftr-469	414	27	.	.	PUNCT
ftr-469	415	1	the	the	DET
ftr-469	415	2	problem	problem	NOUN
ftr-469	415	3	,	,	PUNCT
ftr-469	415	4	of	of	ADP
ftr-469	415	5	course	course	NOUN
ftr-469	415	6	,	,	PUNCT
ftr-469	415	7	is	be	AUX
ftr-469	415	8	in	in	ADP
ftr-469	415	9	associating	associate	VERB
ftr-469	415	10	future	future	ADJ
ftr-469	415	11	payments	payment	NOUN
ftr-469	415	12	with	with	ADP
ftr-469	415	13	potential	potential	ADJ
ftr-469	415	14	future	future	ADJ
ftr-469	415	15	benefits	benefit	NOUN
ftr-469	415	16	.	.	PUNCT
ftr-469	416	1	for	for	ADP
ftr-469	416	2	most	most	ADJ
ftr-469	416	3	payments	payment	NOUN
ftr-469	416	4	,	,	PUNCT
ftr-469	416	5	there	there	PRON
ftr-469	416	6	simply	simply	ADV
ftr-469	416	7	is	be	AUX
ftr-469	416	8	no	no	DET
ftr-469	416	9	way	way	NOUN
ftr-469	416	10	to	to	PART
ftr-469	416	11	trace	trace	VERB
ftr-469	416	12	payment	payment	NOUN
ftr-469	416	13	directly	directly	ADV
ftr-469	416	14	to	to	ADP
ftr-469	416	15	future	future	ADJ
ftr-469	416	16	benefit	benefit	NOUN
ftr-469	416	17	,	,	PUNCT
ftr-469	416	18	even	even	ADV
ftr-469	416	19	when	when	SCONJ
ftr-469	416	20	the	the	DET
ftr-469	416	21	amount	amount	NOUN
ftr-469	416	22	of	of	ADP
ftr-469	416	23	the	the	DET
ftr-469	416	24	required	require	VERB
ftr-469	416	25	future	future	ADJ
ftr-469	416	26	payment	payment	NOUN
ftr-469	416	27	is	be	AUX
ftr-469	416	28	fixed	fix	VERB
ftr-469	416	29	.	.	PUNCT
ftr-469	417	1	the	the	DET
ftr-469	417	2	payments	payment	NOUN
ftr-469	417	3	to	to	PART
ftr-469	417	4	be	be	AUX
ftr-469	417	5	made	make	VERB
ftr-469	417	6	to	to	ADP
ftr-469	417	7	professor	professor	NOUN
ftr-469	417	8	halperin	halperin	NOUN
ftr-469	417	9	's	's	PART
ftr-469	417	10	38	38	NUM
ftr-469	417	11	.	.	PUNCT
ftr-469	418	1	halperin	halperin	PROPN
ftr-469	418	2	,	,	PUNCT
ftr-469	418	3	assumption	assumption	NOUN
ftr-469	418	4	,	,	PUNCT
ftr-469	418	5	supra	supra	PROPN
ftr-469	418	6	note	note	NOUN
ftr-469	418	7	1	1	NUM
ftr-469	418	8	,	,	PUNCT
ftr-469	418	9	at	at	ADP
ftr-469	418	10	690	690	NUM
ftr-469	418	11	.	.	NUM
ftr-469	418	12	19971	19971	NUM
ftr-469	419	1	florida	florida	PROPN
ftr-469	419	2	tax	tax	NOUN
ftr-469	419	3	review	review	NOUN
ftr-469	419	4	employee	employee	NOUN
ftr-469	419	5	could	could	AUX
ftr-469	419	6	be	be	AUX
ftr-469	419	7	merely	merely	ADV
ftr-469	419	8	compensation	compensation	NOUN
ftr-469	419	9	for	for	ADP
ftr-469	419	10	prior	prior	ADV
ftr-469	419	11	completed	complete	VERB
ftr-469	419	12	work	work	NOUN
ftr-469	419	13	,	,	PUNCT
ftr-469	419	14	or	or	CCONJ
ftr-469	419	15	they	they	PRON
ftr-469	419	16	could	could	AUX
ftr-469	419	17	be	be	AUX
ftr-469	419	18	designed	design	VERB
ftr-469	419	19	as	as	ADP
ftr-469	419	20	an	an	DET
ftr-469	419	21	incentive	incentive	NOUN
ftr-469	419	22	for	for	ADP
ftr-469	419	23	the	the	DET
ftr-469	419	24	employee	employee	NOUN
ftr-469	419	25	,	,	PUNCT
ftr-469	419	26	or	or	CCONJ
ftr-469	419	27	as	as	ADP
ftr-469	419	28	an	an	DET
ftr-469	419	29	incentive	incentive	NOUN
ftr-469	419	30	for	for	ADP
ftr-469	419	31	other	other	ADJ
ftr-469	419	32	employees	employee	NOUN
ftr-469	419	33	,	,	PUNCT
ftr-469	419	34	or	or	CCONJ
ftr-469	419	35	they	they	PRON
ftr-469	419	36	,	,	PUNCT
ftr-469	419	37	more	more	ADV
ftr-469	419	38	probably	probably	ADV
ftr-469	419	39	,	,	PUNCT
ftr-469	419	40	could	could	AUX
ftr-469	419	41	be	be	AUX
ftr-469	419	42	some	some	DET
ftr-469	419	43	combination	combination	NOUN
ftr-469	419	44	of	of	ADP
ftr-469	419	45	the	the	DET
ftr-469	419	46	three	three	NUM
ftr-469	419	47	.	.	PUNCT
ftr-469	420	1	in	in	ADP
ftr-469	420	2	this	this	DET
ftr-469	420	3	respect	respect	NOUN
ftr-469	420	4	,	,	PUNCT
ftr-469	420	5	the	the	DET
ftr-469	420	6	identification	identification	NOUN
ftr-469	420	7	of	of	ADP
ftr-469	420	8	an	an	DET
ftr-469	420	9	assumed	assume	VERB
ftr-469	420	10	liability	liability	NOUN
ftr-469	420	11	involves	involve	VERB
ftr-469	420	12	essentially	essentially	ADV
ftr-469	420	13	the	the	DET
ftr-469	420	14	same	same	ADJ
ftr-469	420	15	calculation	calculation	NOUN
ftr-469	420	16	as	as	ADP
ftr-469	420	17	the	the	DET
ftr-469	420	18	identification	identification	NOUN
ftr-469	420	19	of	of	ADP
ftr-469	420	20	the	the	DET
ftr-469	420	21	component	component	NOUN
ftr-469	420	22	of	of	ADP
ftr-469	420	23	any	any	DET
ftr-469	420	24	expenditure	expenditure	NOUN
ftr-469	420	25	that	that	PRON
ftr-469	420	26	must	must	AUX
ftr-469	420	27	be	be	AUX
ftr-469	420	28	capitalized	capitalize	VERB
ftr-469	420	29	.	.	PUNCT
ftr-469	421	1	the	the	DET
ftr-469	421	2	price	price	NOUN
ftr-469	421	3	a	a	DET
ftr-469	421	4	buyer	buyer	NOUN
ftr-469	421	5	is	be	AUX
ftr-469	421	6	willing	willing	ADJ
ftr-469	421	7	to	to	PART
ftr-469	421	8	pay	pay	VERB
ftr-469	421	9	for	for	ADP
ftr-469	421	10	a	a	DET
ftr-469	421	11	business	business	NOUN
ftr-469	421	12	will	will	AUX
ftr-469	421	13	depend	depend	VERB
ftr-469	421	14	not	not	PART
ftr-469	421	15	just	just	ADV
ftr-469	421	16	on	on	ADP
ftr-469	421	17	what	what	DET
ftr-469	421	18	price	price	NOUN
ftr-469	421	19	the	the	DET
ftr-469	421	20	individual	individual	ADJ
ftr-469	421	21	assembled	assemble	VERB
ftr-469	421	22	assets	asset	NOUN
ftr-469	421	23	being	be	AUX
ftr-469	421	24	purchased	purchase	VERB
ftr-469	421	25	could	could	AUX
ftr-469	421	26	command	command	VERB
ftr-469	421	27	if	if	SCONJ
ftr-469	421	28	sold	sell	VERB
ftr-469	421	29	separately	separately	ADV
ftr-469	421	30	,	,	PUNCT
ftr-469	421	31	but	but	CCONJ
ftr-469	421	32	what	what	PRON
ftr-469	421	33	the	the	DET
ftr-469	421	34	costs	cost	NOUN
ftr-469	421	35	of	of	ADP
ftr-469	421	36	future	future	ADJ
ftr-469	421	37	operations	operation	NOUN
ftr-469	421	38	will	will	AUX
ftr-469	421	39	be	be	AUX
ftr-469	421	40	.	.	PUNCT
ftr-469	422	1	the	the	DET
ftr-469	422	2	apparent	apparent	ADJ
ftr-469	422	3	price	price	NOUN
ftr-469	422	4	of	of	ADP
ftr-469	422	5	assembled	assemble	VERB
ftr-469	422	6	assets	asset	NOUN
ftr-469	422	7	will	will	AUX
ftr-469	422	8	be	be	AUX
ftr-469	422	9	reduced	reduce	VERB
ftr-469	422	10	if	if	SCONJ
ftr-469	422	11	the	the	DET
ftr-469	422	12	buyer	buyer	NOUN
ftr-469	422	13	anticipates	anticipate	VERB
ftr-469	422	14	greater	great	ADJ
ftr-469	422	15	future	future	ADJ
ftr-469	422	16	operations	operation	NOUN
ftr-469	422	17	costs	cost	NOUN
ftr-469	422	18	than	than	SCONJ
ftr-469	422	19	other	other	ADJ
ftr-469	422	20	buyers	buyer	NOUN
ftr-469	422	21	might	might	AUX
ftr-469	422	22	;	;	PUNCT
ftr-469	422	23	the	the	DET
ftr-469	422	24	apparent	apparent	ADJ
ftr-469	422	25	price	price	NOUN
ftr-469	422	26	of	of	ADP
ftr-469	422	27	assembled	assemble	VERB
ftr-469	422	28	assets	asset	NOUN
ftr-469	422	29	will	will	AUX
ftr-469	422	30	be	be	AUX
ftr-469	422	31	increased	increase	VERB
ftr-469	422	32	if	if	SCONJ
ftr-469	422	33	the	the	DET
ftr-469	422	34	buyer	buyer	NOUN
ftr-469	422	35	anticipates	anticipate	VERB
ftr-469	422	36	lesser	less	ADJ
ftr-469	422	37	future	future	ADJ
ftr-469	422	38	operations	operation	NOUN
ftr-469	422	39	costs	cost	NOUN
ftr-469	422	40	than	than	SCONJ
ftr-469	422	41	other	other	ADJ
ftr-469	422	42	buyers	buyer	NOUN
ftr-469	422	43	might	might	AUX
ftr-469	422	44	.	.	PUNCT
ftr-469	423	1	it	it	PRON
ftr-469	423	2	seems	seem	VERB
ftr-469	423	3	grossly	grossly	ADV
ftr-469	423	4	impractical	impractical	ADJ
ftr-469	423	5	,	,	PUNCT
ftr-469	423	6	however	however	ADV
ftr-469	423	7	,	,	PUNCT
ftr-469	423	8	to	to	PART
ftr-469	423	9	try	try	VERB
ftr-469	423	10	to	to	PART
ftr-469	423	11	account	account	VERB
ftr-469	423	12	for	for	ADP
ftr-469	423	13	all	all	DET
ftr-469	423	14	such	such	ADJ
ftr-469	423	15	discounts	discount	NOUN
ftr-469	423	16	and	and	CCONJ
ftr-469	423	17	premiums	premium	NOUN
ftr-469	423	18	in	in	ADP
ftr-469	423	19	ways	way	NOUN
ftr-469	423	20	other	other	ADJ
ftr-469	423	21	than	than	SCONJ
ftr-469	423	22	they	they	PRON
ftr-469	423	23	would	would	AUX
ftr-469	423	24	have	have	AUX
ftr-469	423	25	been	be	AUX
ftr-469	423	26	accounted	account	VERB
ftr-469	423	27	for	for	ADP
ftr-469	423	28	had	have	AUX
ftr-469	423	29	the	the	DET
ftr-469	423	30	business	business	NOUN
ftr-469	423	31	remained	remain	VERB
ftr-469	423	32	in	in	ADP
ftr-469	423	33	the	the	DET
ftr-469	423	34	hands	hand	NOUN
ftr-469	423	35	of	of	ADP
ftr-469	423	36	the	the	DET
ftr-469	423	37	seller	seller	NOUN
ftr-469	423	38	.	.	PUNCT
ftr-469	424	1	it	it	PRON
ftr-469	424	2	may	may	AUX
ftr-469	424	3	make	make	VERB
ftr-469	424	4	more	more	ADJ
ftr-469	424	5	sense	sense	NOUN
ftr-469	424	6	,	,	PUNCT
ftr-469	424	7	however	however	ADV
ftr-469	424	8	,	,	PUNCT
ftr-469	424	9	to	to	PART
ftr-469	424	10	try	try	VERB
ftr-469	424	11	to	to	PART
ftr-469	424	12	identify	identify	VERB
ftr-469	424	13	as	as	SCONJ
ftr-469	424	14	assumed	assume	VERB
ftr-469	424	15	liabilities	liability	NOUN
ftr-469	424	16	those	those	DET
ftr-469	424	17	commitments	commitment	NOUN
ftr-469	424	18	to	to	PART
ftr-469	424	19	make	make	VERB
ftr-469	424	20	future	future	ADJ
ftr-469	424	21	payment	payment	NOUN
ftr-469	424	22	that	that	PRON
ftr-469	424	23	are	be	AUX
ftr-469	424	24	closely	closely	ADV
ftr-469	424	25	tied	tie	VERB
ftr-469	424	26	to	to	ADP
ftr-469	424	27	a	a	DET
ftr-469	424	28	prior	prior	ADJ
ftr-469	424	29	value	value	NOUN
ftr-469	424	30	transferred	transfer	VERB
ftr-469	424	31	to	to	ADP
ftr-469	424	32	the	the	DET
ftr-469	424	33	seller	seller	NOUN
ftr-469	424	34	under	under	ADP
ftr-469	424	35	terms	term	NOUN
ftr-469	424	36	that	that	PRON
ftr-469	424	37	suggest	suggest	VERB
ftr-469	424	38	that	that	SCONJ
ftr-469	424	39	most	most	ADJ
ftr-469	424	40	of	of	ADP
ftr-469	424	41	the	the	DET
ftr-469	424	42	value	value	NOUN
ftr-469	424	43	to	to	PART
ftr-469	424	44	be	be	AUX
ftr-469	424	45	received	receive	VERB
ftr-469	424	46	by	by	ADP
ftr-469	424	47	the	the	DET
ftr-469	424	48	owner	owner	NOUN
ftr-469	424	49	of	of	ADP
ftr-469	424	50	the	the	DET
ftr-469	424	51	assets	asset	NOUN
ftr-469	424	52	has	have	AUX
ftr-469	424	53	in	in	ADP
ftr-469	424	54	fact	fact	NOUN
ftr-469	424	55	been	be	AUX
ftr-469	424	56	received	receive	VERB
ftr-469	424	57	before	before	ADP
ftr-469	424	58	the	the	DET
ftr-469	424	59	sale	sale	NOUN
ftr-469	424	60	of	of	ADP
ftr-469	424	61	the	the	DET
ftr-469	424	62	assets	asset	NOUN
ftr-469	424	63	.	.	PUNCT
ftr-469	425	1	only	only	ADV
ftr-469	425	2	if	if	SCONJ
ftr-469	425	3	the	the	DET
ftr-469	425	4	value	value	NOUN
ftr-469	425	5	to	to	PART
ftr-469	425	6	be	be	AUX
ftr-469	425	7	received	receive	VERB
ftr-469	425	8	after	after	SCONJ
ftr-469	425	9	a	a	DET
ftr-469	425	10	sale	sale	NOUN
ftr-469	425	11	is	be	AUX
ftr-469	425	12	negligible	negligible	ADJ
ftr-469	425	13	should	should	AUX
ftr-469	425	14	a	a	DET
ftr-469	425	15	commitment	commitment	NOUN
ftr-469	425	16	to	to	PART
ftr-469	425	17	make	make	VERB
ftr-469	425	18	a	a	DET
ftr-469	425	19	future	future	ADJ
ftr-469	425	20	payment	payment	NOUN
ftr-469	425	21	be	be	AUX
ftr-469	425	22	considered	consider	VERB
ftr-469	425	23	an	an	DET
ftr-469	425	24	assumed	assumed	ADJ
ftr-469	425	25	liability	liability	NOUN
ftr-469	425	26	.	.	PUNCT
ftr-469	426	1	vii	vii	PROPN
ftr-469	426	2	.	.	PUNCT
ftr-469	427	1	reconsidering	reconsider	VERB
ftr-469	427	2	the	the	DET
ftr-469	427	3	alternatives	alternative	NOUN
ftr-469	427	4	for	for	ADP
ftr-469	427	5	accounting	account	VERB
ftr-469	427	6	for	for	ADP
ftr-469	427	7	the	the	DET
ftr-469	427	8	assumption	assumption	NOUN
ftr-469	427	9	of	of	ADP
ftr-469	427	10	contingent	contingent	ADJ
ftr-469	427	11	liabilities	liability	NOUN
ftr-469	427	12	professor	professor	NOUN
ftr-469	427	13	halperin	halperin	NOUN
ftr-469	427	14	uses	use	VERB
ftr-469	427	15	as	as	ADP
ftr-469	427	16	a	a	DET
ftr-469	427	17	starting	starting	NOUN
ftr-469	427	18	point	point	NOUN
ftr-469	427	19	the	the	DET
ftr-469	427	20	proposition	proposition	NOUN
ftr-469	427	21	that	that	SCONJ
ftr-469	427	22	the	the	DET
ftr-469	427	23	sale	sale	NOUN
ftr-469	427	24	of	of	ADP
ftr-469	427	25	assets	asset	NOUN
ftr-469	427	26	in	in	ADP
ftr-469	427	27	which	which	PRON
ftr-469	427	28	liabilities	liability	NOUN
ftr-469	427	29	are	be	AUX
ftr-469	427	30	assumed	assume	VERB
ftr-469	427	31	should	should	AUX
ftr-469	427	32	be	be	AUX
ftr-469	427	33	taxed	tax	VERB
ftr-469	427	34	no	no	ADV
ftr-469	427	35	differently	differently	ADV
ftr-469	427	36	than	than	ADP
ftr-469	427	37	the	the	DET
ftr-469	427	38	sale	sale	NOUN
ftr-469	427	39	of	of	ADP
ftr-469	427	40	assets	asset	NOUN
ftr-469	427	41	in	in	ADP
ftr-469	427	42	which	which	PRON
ftr-469	427	43	cash	cash	NOUN
ftr-469	427	44	is	be	AUX
ftr-469	427	45	the	the	DET
ftr-469	427	46	only	only	ADJ
ftr-469	427	47	consideration	consideration	NOUN
ftr-469	427	48	given	give	VERB
ftr-469	427	49	.	.	PUNCT
ftr-469	428	1	in	in	ADP
ftr-469	428	2	a	a	DET
ftr-469	428	3	cash	cash	NOUN
ftr-469	428	4	sale	sale	NOUN
ftr-469	428	5	,	,	PUNCT
ftr-469	428	6	all	all	DET
ftr-469	428	7	gain	gain	NOUN
ftr-469	428	8	is	be	AUX
ftr-469	428	9	recognized	recognize	VERB
ftr-469	428	10	,	,	PUNCT
ftr-469	428	11	and	and	CCONJ
ftr-469	428	12	a	a	DET
ftr-469	428	13	buyer	buyer	NOUN
ftr-469	428	14	is	be	AUX
ftr-469	428	15	allowed	allow	VERB
ftr-469	428	16	cost	cost	NOUN
ftr-469	428	17	recovery	recovery	NOUN
ftr-469	428	18	for	for	ADP
ftr-469	428	19	the	the	DET
ftr-469	428	20	purchase	purchase	NOUN
ftr-469	428	21	price	price	NOUN
ftr-469	428	22	.	.	PUNCT
ftr-469	429	1	therefore	therefore	ADV
ftr-469	429	2	,	,	PUNCT
ftr-469	429	3	in	in	ADP
ftr-469	429	4	order	order	NOUN
ftr-469	429	5	to	to	PART
ftr-469	429	6	replicate	replicate	VERB
ftr-469	429	7	the	the	DET
ftr-469	429	8	treatment	treatment	NOUN
ftr-469	429	9	of	of	ADP
ftr-469	429	10	a	a	DET
ftr-469	429	11	cash	cash	NOUN
ftr-469	429	12	sale	sale	NOUN
ftr-469	429	13	,	,	PUNCT
ftr-469	429	14	an	an	DET
ftr-469	429	15	amount	amount	NOUN
ftr-469	429	16	must	must	AUX
ftr-469	429	17	be	be	AUX
ftr-469	429	18	taken	take	VERB
ftr-469	429	19	into	into	ADP
ftr-469	429	20	income	income	NOUN
ftr-469	429	21	(	(	PUNCT
ftr-469	429	22	or	or	CCONJ
ftr-469	429	23	an	an	DET
ftr-469	429	24	amount	amount	NOUN
ftr-469	429	25	paid	pay	VERB
ftr-469	429	26	with	with	ADP
ftr-469	429	27	no	no	DET
ftr-469	429	28	accompanying	accompanying	ADJ
ftr-469	429	29	deduction	deduction	NOUN
ftr-469	429	30	)	)	PUNCT
ftr-469	429	31	with	with	SCONJ
ftr-469	429	32	a	a	DET
ftr-469	429	33	present	present	ADJ
ftr-469	429	34	value	value	NOUN
ftr-469	429	35	equal	equal	ADJ
ftr-469	429	36	to	to	ADP
ftr-469	429	37	the	the	DET
ftr-469	429	38	expected	expect	VERB
ftr-469	429	39	value	value	NOUN
ftr-469	429	40	of	of	ADP
ftr-469	429	41	the	the	DET
ftr-469	429	42	liability,39	liability,39	NOUN
ftr-469	429	43	and	and	CCONJ
ftr-469	429	44	cost	cost	NOUN
ftr-469	429	45	recovery	recovery	NOUN
ftr-469	429	46	must	must	AUX
ftr-469	429	47	be	be	AUX
ftr-469	429	48	allowed	allow	VERB
ftr-469	429	49	for	for	ADP
ftr-469	429	50	this	this	DET
ftr-469	429	51	amount	amount	NOUN
ftr-469	429	52	as	as	ADP
ftr-469	429	53	of	of	ADP
ftr-469	429	54	the	the	DET
ftr-469	429	55	time	time	NOUN
ftr-469	429	56	of	of	ADP
ftr-469	429	57	the	the	DET
ftr-469	429	58	sale	sale	NOUN
ftr-469	429	59	.	.	PUNCT
ftr-469	430	1	(	(	PUNCT
ftr-469	430	2	these	these	DET
ftr-469	430	3	items	item	NOUN
ftr-469	430	4	will	will	AUX
ftr-469	430	5	be	be	AUX
ftr-469	430	6	offsetting	offset	VERB
ftr-469	430	7	,	,	PUNCT
ftr-469	430	8	except	except	SCONJ
ftr-469	430	9	to	to	ADP
ftr-469	430	10	the	the	DET
ftr-469	430	11	extent	extent	NOUN
ftr-469	430	12	that	that	PRON
ftr-469	430	13	cost	cost	NOUN
ftr-469	430	14	recovery	recovery	NOUN
ftr-469	430	15	is	be	AUX
ftr-469	430	16	delayed	delay	VERB
ftr-469	430	17	and	and	CCONJ
ftr-469	430	18	therefore	therefore	ADV
ftr-469	430	19	provides	provide	VERB
ftr-469	430	20	deductions	deduction	NOUN
ftr-469	430	21	with	with	ADP
ftr-469	430	22	a	a	DET
ftr-469	430	23	present	present	ADJ
ftr-469	430	24	value	value	NOUN
ftr-469	430	25	as	as	ADP
ftr-469	430	26	of	of	ADP
ftr-469	430	27	the	the	DET
ftr-469	430	28	time	time	NOUN
ftr-469	430	29	of	of	ADP
ftr-469	430	30	the	the	DET
ftr-469	430	31	sale	sale	NOUN
ftr-469	430	32	lower	low	ADJ
ftr-469	430	33	than	than	ADP
ftr-469	430	34	the	the	DET
ftr-469	430	35	nominally	nominally	ADV
ftr-469	430	36	equivalent	equivalent	ADJ
ftr-469	430	37	income	income	NOUN
ftr-469	430	38	inclusion	inclusion	NOUN
ftr-469	430	39	.	.	PUNCT
ftr-469	430	40	)	)	PUNCT
ftr-469	431	1	therefore	therefore	ADV
ftr-469	431	2	,	,	PUNCT
ftr-469	431	3	in	in	ADP
ftr-469	431	4	order	order	NOUN
ftr-469	431	5	to	to	PART
ftr-469	431	6	replicate	replicate	VERB
ftr-469	431	7	the	the	DET
ftr-469	431	8	tax	tax	NOUN
ftr-469	431	9	treatment	treatment	NOUN
ftr-469	431	10	of	of	ADP
ftr-469	431	11	a	a	DET
ftr-469	431	12	cash	cash	NOUN
ftr-469	431	13	sale	sale	NOUN
ftr-469	431	14	,	,	PUNCT
ftr-469	431	15	the	the	DET
ftr-469	431	16	39	39	NUM
ftr-469	431	17	.	.	PUNCT
ftr-469	432	1	in	in	ADP
ftr-469	432	2	a	a	DET
ftr-469	432	3	cash	cash	NOUN
ftr-469	432	4	sale	sale	NOUN
ftr-469	432	5	,	,	PUNCT
ftr-469	432	6	this	this	DET
ftr-469	432	7	gain	gain	NOUN
ftr-469	432	8	is	be	AUX
ftr-469	432	9	generally	generally	ADV
ftr-469	432	10	thought	think	VERB
ftr-469	432	11	of	of	ADP
ftr-469	432	12	as	as	ADP
ftr-469	432	13	the	the	DET
ftr-469	432	14	seller	seller	NOUN
ftr-469	432	15	's	's	PART
ftr-469	432	16	gain	gain	NOUN
ftr-469	432	17	.	.	PUNCT
ftr-469	433	1	in	in	ADP
ftr-469	433	2	the	the	DET
ftr-469	433	3	case	case	NOUN
ftr-469	433	4	of	of	ADP
ftr-469	433	5	assumed	assume	VERB
ftr-469	433	6	liabilities	liability	NOUN
ftr-469	433	7	that	that	PRON
ftr-469	433	8	have	have	AUX
ftr-469	433	9	not	not	PART
ftr-469	433	10	yet	yet	ADV
ftr-469	433	11	been	be	AUX
ftr-469	433	12	taken	take	VERB
ftr-469	433	13	into	into	ADP
ftr-469	433	14	account	account	NOUN
ftr-469	433	15	by	by	ADP
ftr-469	433	16	the	the	DET
ftr-469	433	17	seller	seller	NOUN
ftr-469	433	18	,	,	PUNCT
ftr-469	433	19	however	however	ADV
ftr-469	433	20	,	,	PUNCT
ftr-469	433	21	the	the	DET
ftr-469	433	22	seller	seller	NOUN
ftr-469	433	23	's	's	PART
ftr-469	433	24	gain	gain	NOUN
ftr-469	433	25	will	will	AUX
ftr-469	433	26	be	be	AUX
ftr-469	433	27	offset	offset	VERB
ftr-469	433	28	(	(	PUNCT
ftr-469	433	29	absent	absent	ADJ
ftr-469	433	30	character	character	NOUN
ftr-469	433	31	differences	difference	NOUN
ftr-469	433	32	)	)	PUNCT
ftr-469	433	33	by	by	ADP
ftr-469	433	34	the	the	DET
ftr-469	433	35	allowance	allowance	NOUN
ftr-469	433	36	of	of	ADP
ftr-469	433	37	a	a	DET
ftr-469	433	38	deduction	deduction	NOUN
ftr-469	433	39	for	for	ADP
ftr-469	433	40	the	the	DET
ftr-469	433	41	amount	amount	NOUN
ftr-469	433	42	of	of	ADP
ftr-469	433	43	the	the	DET
ftr-469	433	44	liability	liability	NOUN
ftr-469	433	45	.	.	PUNCT
ftr-469	434	1	[	[	X
ftr-469	434	2	vol	vol	NOUN
ftr-469	434	3	.	.	PUNCT
ftr-469	435	1	3:10	3:10	NUM
ftr-469	435	2	accounting	accounting	NOUN
ftr-469	435	3	for	for	ADP
ftr-469	435	4	the	the	DET
ftr-469	435	5	assamption	assamption	NOUN
ftr-469	435	6	of	of	ADP
ftr-469	435	7	contingent	contingent	ADJ
ftr-469	435	8	liabilities	liability	NOUN
ftr-469	435	9	expected	expect	VERB
ftr-469	435	10	value	value	NOUN
ftr-469	435	11	of	of	ADP
ftr-469	435	12	a	a	DET
ftr-469	435	13	liability	liability	NOUN
ftr-469	435	14	must	must	AUX
ftr-469	435	15	be	be	AUX
ftr-469	435	16	reasonably	reasonably	ADV
ftr-469	435	17	ascertainable	ascertainable	ADJ
ftr-469	435	18	.	.	PUNCT
ftr-469	436	1	although	although	SCONJ
ftr-469	436	2	,	,	PUNCT
ftr-469	436	3	as	as	SCONJ
ftr-469	436	4	explored	explore	VERB
ftr-469	436	5	more	more	ADV
ftr-469	436	6	fully	fully	ADV
ftr-469	436	7	below	below	ADV
ftr-469	436	8	,	,	PUNCT
ftr-469	436	9	there	there	PRON
ftr-469	436	10	may	may	AUX
ftr-469	436	11	be	be	AUX
ftr-469	436	12	many	many	ADJ
ftr-469	436	13	circumstances	circumstance	NOUN
ftr-469	436	14	in	in	ADP
ftr-469	436	15	which	which	PRON
ftr-469	436	16	such	such	DET
ftr-469	436	17	a	a	DET
ftr-469	436	18	determination	determination	NOUN
ftr-469	436	19	of	of	ADP
ftr-469	436	20	the	the	DET
ftr-469	436	21	expected	expect	VERB
ftr-469	436	22	value	value	NOUN
ftr-469	436	23	is	be	AUX
ftr-469	436	24	difficult	difficult	ADJ
ftr-469	436	25	,	,	PUNCT
ftr-469	436	26	the	the	DET
ftr-469	436	27	alternatives	alternative	NOUN
ftr-469	436	28	which	which	PRON
ftr-469	436	29	require	require	VERB
ftr-469	436	30	such	such	DET
ftr-469	436	31	a	a	DET
ftr-469	436	32	determination	determination	NOUN
ftr-469	436	33	are	be	AUX
ftr-469	436	34	worth	worth	ADJ
ftr-469	436	35	explicating	explicate	VERB
ftr-469	436	36	if	if	SCONJ
ftr-469	436	37	only	only	ADV
ftr-469	436	38	to	to	PART
ftr-469	436	39	make	make	VERB
ftr-469	436	40	clearer	clear	ADJ
ftr-469	436	41	the	the	DET
ftr-469	436	42	nature	nature	NOUN
ftr-469	436	43	of	of	ADP
ftr-469	436	44	the	the	DET
ftr-469	436	45	errors	error	NOUN
ftr-469	436	46	introduced	introduce	VERB
ftr-469	436	47	when	when	SCONJ
ftr-469	436	48	such	such	DET
ftr-469	436	49	a	a	DET
ftr-469	436	50	determination	determination	NOUN
ftr-469	436	51	is	be	AUX
ftr-469	436	52	not	not	PART
ftr-469	436	53	made	make	VERB
ftr-469	436	54	.	.	PUNCT
ftr-469	437	1	a.	a.	PROPN
ftr-469	437	2	professor	professor	PROPN
ftr-469	437	3	halperin	halperin	PROPN
ftr-469	437	4	's	's	PART
ftr-469	437	5	preferred	preferred	ADJ
ftr-469	437	6	method	method	NOUN
ftr-469	437	7	under	under	ADP
ftr-469	437	8	the	the	DET
ftr-469	437	9	analysis	analysis	NOUN
ftr-469	437	10	outlined	outline	VERB
ftr-469	437	11	by	by	ADP
ftr-469	437	12	professor	professor	NOUN
ftr-469	437	13	halperin	halperin	NOUN
ftr-469	437	14	,	,	PUNCT
ftr-469	437	15	the	the	DET
ftr-469	437	16	assumption	assumption	NOUN
ftr-469	437	17	of	of	ADP
ftr-469	437	18	contingent	contingent	ADJ
ftr-469	437	19	liabilities	liability	NOUN
ftr-469	437	20	in	in	ADP
ftr-469	437	21	connection	connection	NOUN
ftr-469	437	22	with	with	ADP
ftr-469	437	23	asset	asset	NOUN
ftr-469	437	24	sales	sale	NOUN
ftr-469	437	25	should	should	AUX
ftr-469	437	26	be	be	AUX
ftr-469	437	27	accounted	account	VERB
ftr-469	437	28	for	for	ADP
ftr-469	437	29	by	by	ADP
ftr-469	437	30	allowing	allow	VERB
ftr-469	437	31	the	the	DET
ftr-469	437	32	buyer	buyer	NOUN
ftr-469	437	33	basis	basis	NOUN
ftr-469	437	34	,	,	PUNCT
ftr-469	437	35	as	as	ADP
ftr-469	437	36	of	of	ADP
ftr-469	437	37	the	the	DET
ftr-469	437	38	time	time	NOUN
ftr-469	437	39	of	of	ADP
ftr-469	437	40	the	the	DET
ftr-469	437	41	purchase	purchase	NOUN
ftr-469	437	42	,	,	PUNCT
ftr-469	437	43	to	to	SCONJ
ftr-469	437	44	the	the	DET
ftr-469	437	45	extent	extent	NOUN
ftr-469	437	46	of	of	ADP
ftr-469	437	47	the	the	DET
ftr-469	437	48	expected	expect	VERB
ftr-469	437	49	value	value	NOUN
ftr-469	437	50	of	of	ADP
ftr-469	437	51	the	the	DET
ftr-469	437	52	liabilities	liability	NOUN
ftr-469	437	53	assumed	assume	VERB
ftr-469	437	54	.	.	PUNCT
ftr-469	438	1	(	(	PUNCT
ftr-469	438	2	this	this	DET
ftr-469	438	3	same	same	ADJ
ftr-469	438	4	amount	amount	NOUN
ftr-469	438	5	would	would	AUX
ftr-469	438	6	have	have	AUX
ftr-469	438	7	been	be	AUX
ftr-469	438	8	paid	pay	VERB
ftr-469	438	9	in	in	ADP
ftr-469	438	10	cash	cash	NOUN
ftr-469	438	11	by	by	ADP
ftr-469	438	12	the	the	DET
ftr-469	438	13	buyer	buyer	NOUN
ftr-469	438	14	had	have	VERB
ftr-469	438	15	the	the	DET
ftr-469	438	16	liabilities	liability	NOUN
ftr-469	438	17	not	not	PART
ftr-469	438	18	been	be	AUX
ftr-469	438	19	assumed	assume	VERB
ftr-469	438	20	,	,	PUNCT
ftr-469	438	21	and	and	CCONJ
ftr-469	438	22	must	must	AUX
ftr-469	438	23	be	be	AUX
ftr-469	438	24	included	include	VERB
ftr-469	438	25	in	in	ADP
ftr-469	438	26	the	the	DET
ftr-469	438	27	basis	basis	NOUN
ftr-469	438	28	to	to	PART
ftr-469	438	29	be	be	AUX
ftr-469	438	30	allocated	allocate	VERB
ftr-469	438	31	to	to	ADP
ftr-469	438	32	the	the	DET
ftr-469	438	33	assets	asset	NOUN
ftr-469	438	34	purchased	purchase	VERB
ftr-469	438	35	in	in	ADP
ftr-469	438	36	order	order	NOUN
ftr-469	438	37	to	to	PART
ftr-469	438	38	assure	assure	VERB
ftr-469	438	39	that	that	SCONJ
ftr-469	438	40	the	the	DET
ftr-469	438	41	appropriate	appropriate	ADJ
ftr-469	438	42	cost	cost	NOUN
ftr-469	438	43	recovery	recovery	NOUN
ftr-469	438	44	is	be	AUX
ftr-469	438	45	allowed	allow	VERB
ftr-469	438	46	.	.	PUNCT
ftr-469	438	47	)	)	PUNCT
ftr-469	439	1	if	if	SCONJ
ftr-469	439	2	the	the	DET
ftr-469	439	3	liability	liability	NOUN
ftr-469	439	4	is	be	AUX
ftr-469	439	5	resolved	resolve	VERB
ftr-469	439	6	for	for	ADP
ftr-469	439	7	an	an	DET
ftr-469	439	8	amount	amount	NOUN
ftr-469	439	9	equal	equal	ADJ
ftr-469	439	10	(	(	PUNCT
ftr-469	439	11	in	in	ADP
ftr-469	439	12	present	present	ADJ
ftr-469	439	13	value	value	NOUN
ftr-469	439	14	terms	term	NOUN
ftr-469	439	15	)	)	PUNCT
ftr-469	439	16	to	to	ADP
ftr-469	439	17	this	this	DET
ftr-469	439	18	expected	expect	VERB
ftr-469	439	19	value	value	NOUN
ftr-469	439	20	,	,	PUNCT
ftr-469	439	21	then	then	ADV
ftr-469	439	22	no	no	DET
ftr-469	439	23	further	further	ADJ
ftr-469	439	24	adjustments	adjustment	NOUN
ftr-469	439	25	need	need	VERB
ftr-469	439	26	to	to	PART
ftr-469	439	27	be	be	AUX
ftr-469	439	28	made	make	VERB
ftr-469	439	29	.	.	PUNCT
ftr-469	440	1	if	if	SCONJ
ftr-469	440	2	,	,	PUNCT
ftr-469	440	3	however	however	ADV
ftr-469	440	4	,	,	PUNCT
ftr-469	440	5	the	the	DET
ftr-469	440	6	liability	liability	NOUN
ftr-469	440	7	is	be	AUX
ftr-469	440	8	resolved	resolve	VERB
ftr-469	440	9	in	in	ADP
ftr-469	440	10	a	a	DET
ftr-469	440	11	way	way	NOUN
ftr-469	440	12	that	that	PRON
ftr-469	440	13	is	be	AUX
ftr-469	440	14	unfavorable	unfavorable	ADJ
ftr-469	440	15	to	to	ADP
ftr-469	440	16	the	the	DET
ftr-469	440	17	buyer	buyer	NOUN
ftr-469	440	18	,	,	PUNCT
ftr-469	440	19	the	the	DET
ftr-469	440	20	buyer	buyer	NOUN
ftr-469	440	21	should	should	AUX
ftr-469	440	22	be	be	AUX
ftr-469	440	23	allowed	allow	VERB
ftr-469	440	24	an	an	DET
ftr-469	440	25	additional	additional	ADJ
ftr-469	440	26	deduction	deduction	NOUN
ftr-469	440	27	.	.	PUNCT
ftr-469	441	1	this	this	DET
ftr-469	441	2	deduction	deduction	NOUN
ftr-469	441	3	,	,	PUNCT
ftr-469	441	4	however	however	ADV
ftr-469	441	5	,	,	PUNCT
ftr-469	441	6	should	should	AUX
ftr-469	441	7	be	be	AUX
ftr-469	441	8	allowed	allow	VERB
ftr-469	441	9	only	only	ADV
ftr-469	441	10	to	to	ADP
ftr-469	441	11	the	the	DET
ftr-469	441	12	extent	extent	NOUN
ftr-469	441	13	that	that	SCONJ
ftr-469	441	14	the	the	DET
ftr-469	441	15	resolution	resolution	NOUN
ftr-469	441	16	value	value	NOUN
ftr-469	441	17	exceeds	exceed	VERB
ftr-469	441	18	the	the	DET
ftr-469	441	19	expected	expect	VERB
ftr-469	441	20	value	value	NOUN
ftr-469	441	21	,	,	PUNCT
ftr-469	441	22	adjusted	adjust	VERB
ftr-469	441	23	for	for	ADP
ftr-469	441	24	the	the	DET
ftr-469	441	25	passage	passage	NOUN
ftr-469	441	26	of	of	ADP
ftr-469	441	27	time	time	NOUN
ftr-469	441	28	.	.	PUNCT
ftr-469	442	1	on	on	ADP
ftr-469	442	2	the	the	DET
ftr-469	442	3	other	other	ADJ
ftr-469	442	4	hand	hand	NOUN
ftr-469	442	5	,	,	PUNCT
ftr-469	442	6	if	if	SCONJ
ftr-469	442	7	the	the	DET
ftr-469	442	8	resolution	resolution	NOUN
ftr-469	442	9	value	value	NOUN
ftr-469	442	10	is	be	AUX
ftr-469	442	11	less	less	ADJ
ftr-469	442	12	than	than	ADP
ftr-469	442	13	the	the	DET
ftr-469	442	14	expected	expect	VERB
ftr-469	442	15	value	value	NOUN
ftr-469	442	16	,	,	PUNCT
ftr-469	442	17	adjusted	adjust	VERB
ftr-469	442	18	for	for	ADP
ftr-469	442	19	the	the	DET
ftr-469	442	20	passage	passage	NOUN
ftr-469	442	21	of	of	ADP
ftr-469	442	22	time	time	NOUN
ftr-469	442	23	,	,	PUNCT
ftr-469	442	24	the	the	DET
ftr-469	442	25	buyer	buyer	NOUN
ftr-469	442	26	should	should	AUX
ftr-469	442	27	recognize	recognize	VERB
ftr-469	442	28	income	income	NOUN
ftr-469	442	29	as	as	ADP
ftr-469	442	30	of	of	ADP
ftr-469	442	31	the	the	DET
ftr-469	442	32	time	time	NOUN
ftr-469	442	33	that	that	PRON
ftr-469	442	34	the	the	DET
ftr-469	442	35	contingencies	contingency	NOUN
ftr-469	442	36	are	be	AUX
ftr-469	442	37	resolved	resolve	VERB
ftr-469	442	38	.	.	PUNCT
ftr-469	443	1	year	year	NOUN
ftr-469	443	2	1	1	NUM
ftr-469	443	3	year	year	NOUN
ftr-469	443	4	2	2	NUM
ftr-469	443	5	year	year	NOUN
ftr-469	443	6	3	3	NUM
ftr-469	443	7	year	year	NOUN
ftr-469	443	8	4	4	NUM
ftr-469	443	9	present	present	ADJ
ftr-469	443	10	value	value	NOUN
ftr-469	443	11	of	of	ADP
ftr-469	443	12	cost	cost	NOUN
ftr-469	443	13	recovery	recovery	NOUN
ftr-469	443	14	as	as	ADP
ftr-469	443	15	of	of	ADP
ftr-469	443	16	year	year	NOUN
ftr-469	443	17	i	i	PRON
ftr-469	443	18	payment	payment	VERB
ftr-469	443	19	as	as	ADP
ftr-469	443	20	cost	cost	NOUN
ftr-469	443	21	recovery	recovery	NOUN
ftr-469	443	22	33.33	33.33	NUM
ftr-469	443	23	44.45	44.45	NUM
ftr-469	443	24	14.81	14.81	NUM
ftr-469	443	25	7.4	7.4	NUM
ftr-469	443	26	94.6	94.6	NUM
ftr-469	443	27	expected	expect	VERB
ftr-469	443	28	:	:	PUNCT
ftr-469	443	29	allowed	allow	VERB
ftr-469	443	30	106	106	NUM
ftr-469	443	31	in	in	ADP
ftr-469	443	32	year	year	NOUN
ftr-469	443	33	2	2	NUM
ftr-469	443	34	payment	payment	NOUN
ftr-469	443	35	cost	cost	NOUN
ftr-469	443	36	recovery	recovery	NOUN
ftr-469	443	37	33.33	33.33	NUM
ftr-469	443	38	44.45	44.45	NUM
ftr-469	443	39	14.81	14.81	NUM
ftr-469	443	40	7.4	7.4	NUM
ftr-469	443	41	94.6	94.6	NUM
ftr-469	443	42	more	more	ADJ
ftr-469	443	43	than	than	SCONJ
ftr-469	443	44	allowed	allow	VERB
ftr-469	443	45	expected	expect	VERB
ftr-469	443	46	:	:	PUNCT
ftr-469	443	47	200	200	NUM
ftr-469	443	48	in	in	ADP
ftr-469	443	49	year	year	NOUN
ftr-469	443	50	2	2	NUM
ftr-469	443	51	loss	loss	NOUN
ftr-469	443	52	allowed	allow	VERB
ftr-469	443	53	94	94	NUM
ftr-469	443	54	88.6	88.6	NUM
ftr-469	443	55	200	200	NUM
ftr-469	443	56	-	-	PUNCT
ftr-469	443	57	106	106	NUM
ftr-469	443	58	-	-	PUNCT
ftr-469	443	59	-94	-94	NUM
ftr-469	443	60	183.2	183.2	NUM
ftr-469	443	61	payment	payment	NOUN
ftr-469	443	62	cost	cost	NOUN
ftr-469	443	63	recovery	recovery	NOUN
ftr-469	443	64	33.33	33.33	NUM
ftr-469	443	65	44.45	44.45	NUM
ftr-469	443	66	14.81	14.81	NUM
ftr-469	443	67	7.4	7.4	NUM
ftr-469	443	68	94.6	94.6	NUM
ftr-469	443	69	less	less	ADJ
ftr-469	443	70	than	than	SCONJ
ftr-469	443	71	allowed	allow	VERB
ftr-469	443	72	expected	expect	VERB
ftr-469	443	73	:	:	PUNCT
ftr-469	443	74	56	56	NUM
ftr-469	443	75	52.8	52.8	NUM
ftr-469	443	76	50	50	NUM
ftr-469	443	77	in	in	ADP
ftr-469	443	78	year	year	NOUN
ftr-469	443	79	2	2	NUM
ftr-469	443	80	gain	gain	NOUN
ftr-469	443	81	recognized	recognize	VERB
ftr-469	443	82	41.8	41.8	NUM
ftr-469	443	83	50	50	NUM
ftr-469	443	84	-	-	PUNCT
ftr-469	443	85	106=56	106=56	NUM
ftr-469	443	86	halperin	halperin	NOUN
ftr-469	443	87	's	's	PART
ftr-469	443	88	preferred	preferred	ADJ
ftr-469	443	89	method	method	NOUN
ftr-469	443	90	:	:	PUNCT
ftr-469	443	91	immediate	immediate	ADJ
ftr-469	443	92	basis	basis	NOUN
ftr-469	443	93	inclusion	inclusion	NOUN
ftr-469	443	94	with	with	ADP
ftr-469	443	95	limited	limited	ADJ
ftr-469	443	96	adjustment	adjustment	NOUN
ftr-469	443	97	for	for	ADP
ftr-469	443	98	resolution	resolution	NOUN
ftr-469	443	99	19971	19971	NUM
ftr-469	443	100	florida	florida	PROPN
ftr-469	443	101	tax	tax	NOUN
ftr-469	443	102	review	review	NOUN
ftr-469	443	103	this	this	DET
ftr-469	443	104	method	method	NOUN
ftr-469	443	105	works	work	VERB
ftr-469	443	106	reasonably	reasonably	ADV
ftr-469	443	107	well	well	ADV
ftr-469	443	108	when	when	SCONJ
ftr-469	443	109	it	it	PRON
ftr-469	443	110	is	be	AUX
ftr-469	443	111	anticipated	anticipate	VERB
ftr-469	443	112	that	that	SCONJ
ftr-469	443	113	there	there	PRON
ftr-469	443	114	will	will	AUX
ftr-469	443	115	be	be	AUX
ftr-469	443	116	a	a	DET
ftr-469	443	117	definite	definite	ADJ
ftr-469	443	118	time	time	NOUN
ftr-469	443	119	at	at	ADP
ftr-469	443	120	which	which	PRON
ftr-469	443	121	the	the	DET
ftr-469	443	122	contingency	contingency	NOUN
ftr-469	443	123	will	will	AUX
ftr-469	443	124	be	be	AUX
ftr-469	443	125	resolved	resolve	VERB
ftr-469	443	126	.	.	PUNCT
ftr-469	444	1	to	to	ADP
ftr-469	444	2	the	the	DET
ftr-469	444	3	extent	extent	NOUN
ftr-469	444	4	that	that	SCONJ
ftr-469	444	5	there	there	PRON
ftr-469	444	6	is	be	VERB
ftr-469	444	7	no	no	DET
ftr-469	444	8	such	such	ADJ
ftr-469	444	9	time	time	NOUN
ftr-469	444	10	,	,	PUNCT
ftr-469	444	11	and	and	CCONJ
ftr-469	444	12	therefore	therefore	ADV
ftr-469	444	13	possible	possible	ADJ
ftr-469	444	14	resolution	resolution	NOUN
ftr-469	444	15	gains	gain	NOUN
ftr-469	444	16	are	be	AUX
ftr-469	444	17	not	not	PART
ftr-469	444	18	taken	take	VERB
ftr-469	444	19	into	into	ADP
ftr-469	444	20	account	account	NOUN
ftr-469	444	21	,	,	PUNCT
ftr-469	444	22	the	the	DET
ftr-469	444	23	buyer	buyer	NOUN
ftr-469	444	24	will	will	AUX
ftr-469	444	25	have	have	AUX
ftr-469	444	26	been	be	AUX
ftr-469	444	27	allowed	allow	VERB
ftr-469	444	28	cost	cost	NOUN
ftr-469	444	29	recovery	recovery	NOUN
ftr-469	444	30	on	on	ADP
ftr-469	444	31	a	a	DET
ftr-469	444	32	price	price	NOUN
ftr-469	444	33	that	that	PRON
ftr-469	444	34	she	she	PRON
ftr-469	444	35	has	have	AUX
ftr-469	444	36	never	never	ADV
ftr-469	444	37	paid	pay	VERB
ftr-469	444	38	.	.	PUNCT
ftr-469	445	1	it	it	PRON
ftr-469	445	2	also	also	ADV
ftr-469	445	3	works	work	VERB
ftr-469	445	4	effectively	effectively	ADV
ftr-469	445	5	when	when	SCONJ
ftr-469	445	6	there	there	PRON
ftr-469	445	7	is	be	VERB
ftr-469	445	8	a	a	DET
ftr-469	445	9	high	high	ADJ
ftr-469	445	10	level	level	NOUN
ftr-469	445	11	of	of	ADP
ftr-469	445	12	confidence	confidence	NOUN
ftr-469	445	13	about	about	ADP
ftr-469	445	14	the	the	DET
ftr-469	445	15	ability	ability	NOUN
ftr-469	445	16	to	to	PART
ftr-469	445	17	identify	identify	VERB
ftr-469	445	18	the	the	DET
ftr-469	445	19	payments	payment	NOUN
ftr-469	445	20	associated	associate	VERB
ftr-469	445	21	with	with	ADP
ftr-469	445	22	assumed	assume	VERB
ftr-469	445	23	liabilities	liability	NOUN
ftr-469	445	24	.	.	PUNCT
ftr-469	446	1	if	if	SCONJ
ftr-469	446	2	payments	payment	NOUN
ftr-469	446	3	are	be	AUX
ftr-469	446	4	not	not	PART
ftr-469	446	5	so	so	ADV
ftr-469	446	6	identified	identify	VERB
ftr-469	446	7	,	,	PUNCT
ftr-469	446	8	excess	excess	ADJ
ftr-469	446	9	deductions	deduction	NOUN
ftr-469	446	10	may	may	AUX
ftr-469	446	11	be	be	AUX
ftr-469	446	12	claimed	claim	VERB
ftr-469	446	13	,	,	PUNCT
ftr-469	446	14	as	as	SCONJ
ftr-469	446	15	payments	payment	NOUN
ftr-469	446	16	are	be	AUX
ftr-469	446	17	misclassified	misclassifie	VERB
ftr-469	446	18	as	as	ADP
ftr-469	446	19	current	current	ADJ
ftr-469	446	20	costs	cost	NOUN
ftr-469	446	21	as	as	SCONJ
ftr-469	446	22	they	they	PRON
ftr-469	446	23	are	be	AUX
ftr-469	446	24	paid	pay	VERB
ftr-469	446	25	.	.	PUNCT
ftr-469	447	1	to	to	PART
ftr-469	447	2	avoid	avoid	VERB
ftr-469	447	3	this	this	DET
ftr-469	447	4	result	result	NOUN
ftr-469	447	5	,	,	PUNCT
ftr-469	447	6	professor	professor	NOUN
ftr-469	447	7	halperin	halperin	NOUN
ftr-469	447	8	suggests	suggest	VERB
ftr-469	447	9	relaxing	relax	VERB
ftr-469	447	10	the	the	DET
ftr-469	447	11	standards	standard	NOUN
ftr-469	447	12	for	for	ADP
ftr-469	447	13	connecting	connect	VERB
ftr-469	447	14	payments	payment	NOUN
ftr-469	447	15	with	with	ADP
ftr-469	447	16	particular	particular	ADJ
ftr-469	447	17	assumed	assume	VERB
ftr-469	447	18	contingent	contingent	ADJ
ftr-469	447	19	liabilities	liability	NOUN
ftr-469	447	20	.	.	PUNCT
ftr-469	448	1	a	a	DET
ftr-469	448	2	buyer	buyer	NOUN
ftr-469	448	3	would	would	AUX
ftr-469	448	4	be	be	AUX
ftr-469	448	5	allowed	allow	VERB
ftr-469	448	6	to	to	PART
ftr-469	448	7	deduct	deduct	VERB
ftr-469	448	8	and	and	CCONJ
ftr-469	448	9	add	add	VERB
ftr-469	448	10	to	to	PART
ftr-469	448	11	basis	basis	VERB
ftr-469	448	12	any	any	DET
ftr-469	448	13	payment	payment	NOUN
ftr-469	448	14	that	that	PRON
ftr-469	448	15	would	would	AUX
ftr-469	448	16	be	be	AUX
ftr-469	448	17	associated	associate	VERB
ftr-469	448	18	with	with	ADP
ftr-469	448	19	such	such	ADJ
ftr-469	448	20	assumed	assume	VERB
ftr-469	448	21	liabilities	liability	NOUN
ftr-469	448	22	,	,	PUNCT
ftr-469	448	23	but	but	CCONJ
ftr-469	448	24	"	"	PUNCT
ftr-469	448	25	on	on	ADP
ftr-469	448	26	the	the	DET
ftr-469	448	27	dates	date	NOUN
ftr-469	448	28	projected	project	VERB
ftr-469	448	29	for	for	ADP
ftr-469	448	30	the	the	DET
ftr-469	448	31	expected	expect	VERB
ftr-469	448	32	payments	payment	NOUN
ftr-469	448	33	[	[	X
ftr-469	448	34	as	as	ADP
ftr-469	448	35	of	of	ADP
ftr-469	448	36	the	the	DET
ftr-469	448	37	time	time	NOUN
ftr-469	448	38	of	of	ADP
ftr-469	448	39	the	the	DET
ftr-469	448	40	sale	sale	NOUN
ftr-469	448	41	]	]	PUNCT
ftr-469	448	42	the	the	DET
ftr-469	448	43	buyer	buyer	NOUN
ftr-469	448	44	could	could	AUX
ftr-469	448	45	be	be	AUX
ftr-469	448	46	required	require	VERB
ftr-469	448	47	to	to	PART
ftr-469	448	48	forgo	forgo	VERB
ftr-469	448	49	deductions	deduction	NOUN
ftr-469	448	50	equal	equal	ADJ
ftr-469	448	51	to	to	ADP
ftr-469	448	52	the	the	DET
ftr-469	448	53	anticipated	anticipate	VERB
ftr-469	448	54	payments	payment	NOUN
ftr-469	448	55	,	,	PUNCT
ftr-469	448	56	or	or	CCONJ
ftr-469	448	57	to	to	PART
ftr-469	448	58	include	include	VERB
ftr-469	448	59	an	an	DET
ftr-469	448	60	equivalent	equivalent	ADJ
ftr-469	448	61	amount	amount	NOUN
ftr-469	448	62	in	in	ADP
ftr-469	448	63	income	income	NOUN
ftr-469	448	64	,	,	PUNCT
ftr-469	448	65	regardless	regardless	ADV
ftr-469	448	66	of	of	ADP
ftr-469	448	67	whether	whether	SCONJ
ftr-469	448	68	actual	actual	ADJ
ftr-469	448	69	events	event	NOUN
ftr-469	448	70	are	be	AUX
ftr-469	448	71	consistent	consistent	ADJ
ftr-469	448	72	with	with	ADP
ftr-469	448	73	the	the	DET
ftr-469	448	74	estimate	estimate	NOUN
ftr-469	448	75	.	.	PUNCT
ftr-469	449	1	4	4	NUM
ftr-469	449	2	°	°	PRON
ftr-469	449	3	b.	b.	PROPN
ftr-469	449	4	first	first	ADJ
ftr-469	449	5	alternative	alternative	ADJ
ftr-469	449	6	method	method	NOUN
ftr-469	449	7	:	:	PUNCT
ftr-469	449	8	accounting	account	VERB
ftr-469	449	9	for	for	ADP
ftr-469	449	10	price	price	NOUN
ftr-469	449	11	adjustments	adjustment	NOUN
ftr-469	449	12	as	as	ADP
ftr-469	449	13	amounts	amount	NOUN
ftr-469	449	14	are	be	AUX
ftr-469	449	15	paid	pay	VERB
ftr-469	449	16	the	the	DET
ftr-469	449	17	problem	problem	NOUN
ftr-469	449	18	associated	associate	VERB
ftr-469	449	19	with	with	ADP
ftr-469	449	20	cost	cost	NOUN
ftr-469	449	21	recovery	recovery	NOUN
ftr-469	449	22	for	for	ADP
ftr-469	449	23	costs	cost	NOUN
ftr-469	449	24	never	never	ADV
ftr-469	449	25	incurred	incur	VERB
ftr-469	449	26	could	could	AUX
ftr-469	449	27	also	also	ADV
ftr-469	449	28	be	be	AUX
ftr-469	449	29	solved	solve	VERB
ftr-469	449	30	by	by	ADP
ftr-469	449	31	postponing	postpone	VERB
ftr-469	449	32	the	the	DET
ftr-469	449	33	allowance	allowance	NOUN
ftr-469	449	34	of	of	ADP
ftr-469	449	35	cost	cost	NOUN
ftr-469	449	36	recovery	recovery	NOUN
ftr-469	449	37	under	under	ADP
ftr-469	449	38	professor	professor	NOUN
ftr-469	449	39	halperin	halperin	NOUN
ftr-469	449	40	's	's	PART
ftr-469	449	41	preferred	preferred	ADJ
ftr-469	449	42	alternative	alternative	ADJ
ftr-469	449	43	method	method	NOUN
ftr-469	449	44	,	,	PUNCT
ftr-469	449	45	that	that	ADV
ftr-469	449	46	is	is	ADV
ftr-469	449	47	,	,	PUNCT
ftr-469	449	48	by	by	ADP
ftr-469	449	49	deferring	defer	VERB
ftr-469	449	50	the	the	DET
ftr-469	449	51	allowance	allowance	NOUN
ftr-469	449	52	of	of	ADP
ftr-469	449	53	cost	cost	NOUN
ftr-469	449	54	recovery	recovery	NOUN
ftr-469	449	55	until	until	SCONJ
ftr-469	449	56	payments	payment	NOUN
ftr-469	449	57	are	be	AUX
ftr-469	449	58	actually	actually	ADV
ftr-469	449	59	allowed	allow	VERB
ftr-469	449	60	on	on	ADP
ftr-469	449	61	the	the	DET
ftr-469	449	62	liability	liability	NOUN
ftr-469	449	63	.	.	PUNCT
ftr-469	450	1	cost	cost	NOUN
ftr-469	450	2	recovery	recovery	NOUN
ftr-469	450	3	would	would	AUX
ftr-469	450	4	be	be	AUX
ftr-469	450	5	allowed	allow	VERB
ftr-469	450	6	for	for	ADP
ftr-469	450	7	the	the	DET
ftr-469	450	8	amounts	amount	NOUN
ftr-469	450	9	actually	actually	ADV
ftr-469	450	10	paid	pay	VERB
ftr-469	450	11	,	,	PUNCT
ftr-469	450	12	when	when	SCONJ
ftr-469	450	13	paid	pay	VERB
ftr-469	450	14	,	,	PUNCT
ftr-469	450	15	to	to	ADP
ftr-469	450	16	the	the	DET
ftr-469	450	17	extent	extent	NOUN
ftr-469	450	18	of	of	ADP
ftr-469	450	19	the	the	DET
ftr-469	450	20	expected	expect	VERB
ftr-469	450	21	value	value	NOUN
ftr-469	450	22	of	of	ADP
ftr-469	450	23	the	the	DET
ftr-469	450	24	liability	liability	NOUN
ftr-469	450	25	adjusted	adjust	VERB
ftr-469	450	26	for	for	ADP
ftr-469	450	27	the	the	DET
ftr-469	450	28	passage	passage	NOUN
ftr-469	450	29	of	of	ADP
ftr-469	450	30	time.41	time.41	NOUN
ftr-469	450	31	a	a	DET
ftr-469	450	32	new	new	ADJ
ftr-469	450	33	recovery	recovery	NOUN
ftr-469	450	34	period	period	NOUN
ftr-469	450	35	would	would	AUX
ftr-469	450	36	begin	begin	VERB
ftr-469	450	37	with	with	ADP
ftr-469	450	38	each	each	DET
ftr-469	450	39	payment	payment	NOUN
ftr-469	450	40	on	on	ADP
ftr-469	450	41	the	the	DET
ftr-469	450	42	contingent	contingent	NOUN
ftr-469	450	43	liability	liability	NOUN
ftr-469	450	44	.	.	PUNCT
ftr-469	451	1	to	to	ADP
ftr-469	451	2	the	the	DET
ftr-469	451	3	extent	extent	NOUN
ftr-469	451	4	that	that	PRON
ftr-469	451	5	amounts	amount	NOUN
ftr-469	451	6	are	be	AUX
ftr-469	451	7	paid	pay	VERB
ftr-469	451	8	in	in	ADP
ftr-469	451	9	excess	excess	NOUN
ftr-469	451	10	of	of	ADP
ftr-469	451	11	this	this	DET
ftr-469	451	12	expected	expect	VERB
ftr-469	451	13	value	value	NOUN
ftr-469	451	14	,	,	PUNCT
ftr-469	451	15	adjusted	adjust	VERB
ftr-469	451	16	for	for	ADP
ftr-469	451	17	the	the	DET
ftr-469	451	18	passage	passage	NOUN
ftr-469	451	19	of	of	ADP
ftr-469	451	20	time	time	NOUN
ftr-469	451	21	,	,	PUNCT
ftr-469	451	22	deductions	deduction	NOUN
ftr-469	451	23	would	would	AUX
ftr-469	451	24	be	be	AUX
ftr-469	451	25	allowed	allow	VERB
ftr-469	451	26	.	.	PUNCT
ftr-469	452	1	40	40	NUM
ftr-469	452	2	.	.	PUNCT
ftr-469	453	1	halperin	halperin	PROPN
ftr-469	453	2	,	,	PUNCT
ftr-469	453	3	assumption	assumption	NOUN
ftr-469	453	4	,	,	PUNCT
ftr-469	453	5	supra	supra	PROPN
ftr-469	453	6	note	note	NOUN
ftr-469	453	7	1	1	NUM
ftr-469	453	8	,	,	PUNCT
ftr-469	453	9	at	at	ADP
ftr-469	453	10	694	694	NUM
ftr-469	453	11	.	.	PUNCT
ftr-469	453	12	41	41	NUM
ftr-469	453	13	.	.	PUNCT
ftr-469	454	1	i	i	PRON
ftr-469	454	2	d.	d.	PROPN
ftr-469	454	3	at	at	ADP
ftr-469	454	4	697	697	NUM
ftr-469	454	5	-	-	SYM
ftr-469	454	6	700	700	NUM
ftr-469	454	7	.	.	PUNCT
ftr-469	455	1	[	[	X
ftr-469	455	2	vol	vol	X
ftr-469	455	3	3:10	3:10	NUM
ftr-469	455	4	accounting	accounting	NOUN
ftr-469	455	5	for	for	ADP
ftr-469	455	6	the	the	DET
ftr-469	455	7	assumption	assumption	NOUN
ftr-469	455	8	of	of	ADP
ftr-469	455	9	contingent	contingent	ADJ
ftr-469	455	10	liabilities	liability	NOUN
ftr-469	455	11	year	year	NOUN
ftr-469	455	12	year	year	NOUN
ftr-469	455	13	year	year	NOUN
ftr-469	455	14	year	year	NOUN
ftr-469	455	15	year	year	NOUN
ftr-469	455	16	present	present	ADJ
ftr-469	455	17	1	1	NUM
ftr-469	455	18	2	2	NUM
ftr-469	455	19	3	3	NUM
ftr-469	455	20	4	4	NUM
ftr-469	455	21	5	5	NUM
ftr-469	455	22	value	value	NOUN
ftr-469	455	23	as	as	ADP
ftr-469	455	24	of	of	ADP
ftr-469	455	25	year	year	NOUN
ftr-469	455	26	0	0	NUM
ftr-469	455	27	payment	payment	NOUN
ftr-469	455	28	as	as	ADP
ftr-469	455	29	cost	cost	NOUN
ftr-469	455	30	recovery	recovery	NOUN
ftr-469	455	31	35.32	35.32	NUM
ftr-469	455	32	47.11	47.11	NUM
ftr-469	455	33	15.69	15.69	NUM
ftr-469	455	34	7.84	7.84	NUM
ftr-469	455	35	94.6	94.6	NUM
ftr-469	455	36	expected	expect	VERB
ftr-469	455	37	:	:	PUNCT
ftr-469	455	38	allowed	allow	VERB
ftr-469	455	39	106	106	NUM
ftr-469	455	40	in	in	ADP
ftr-469	455	41	year	year	NOUN
ftr-469	455	42	2	2	NUM
ftr-469	455	43	payment	payment	NOUN
ftr-469	455	44	more	more	ADJ
ftr-469	455	45	cost	cost	NOUN
ftr-469	455	46	recovery	recovery	NOUN
ftr-469	455	47	35.32	35.32	NUM
ftr-469	455	48	47.11	47.11	NUM
ftr-469	455	49	15.69	15.69	NUM
ftr-469	455	50	7.84	7.84	NUM
ftr-469	455	51	94.6	94.6	NUM
ftr-469	455	52	than	than	SCONJ
ftr-469	455	53	expected	expect	VERB
ftr-469	455	54	:	:	PUNCT
ftr-469	455	55	allowed	allow	VERB
ftr-469	455	56	200	200	NUM
ftr-469	455	57	in	in	ADP
ftr-469	455	58	year	year	NOUN
ftr-469	455	59	2	2	NUM
ftr-469	455	60	loss	loss	NOUN
ftr-469	455	61	allowed	allow	VERB
ftr-469	455	62	88.6	88.6	NUM
ftr-469	455	63	200	200	NUM
ftr-469	455	64	-	-	SYM
ftr-469	455	65	106=94	106=94	NUM
ftr-469	455	66	94	94	NUM
ftr-469	455	67	183.2	183.2	NUM
ftr-469	455	68	payment	payment	NOUN
ftr-469	455	69	less	less	ADJ
ftr-469	455	70	cost	cost	NOUN
ftr-469	455	71	recovery	recovery	NOUN
ftr-469	455	72	35.32	35.32	NUM
ftr-469	455	73	47.11	47.11	NUM
ftr-469	455	74	15.69	15.69	NUM
ftr-469	455	75	7.84	7.84	NUM
ftr-469	455	76	94.6	94.6	NUM
ftr-469	455	77	than	than	SCONJ
ftr-469	455	78	expected	expect	VERB
ftr-469	455	79	:	:	PUNCT
ftr-469	455	80	allowed	allow	VERB
ftr-469	455	81	(	(	PUNCT
ftr-469	455	82	on	on	ADP
ftr-469	455	83	50	50	NUM
ftr-469	455	84	in	in	ADP
ftr-469	455	85	year	year	NOUN
ftr-469	455	86	2	2	NUM
ftr-469	455	87	amount	amount	NOUN
ftr-469	455	88	actually	actually	ADV
ftr-469	455	89	paid	pay	VERB
ftr-469	455	90	,	,	PUNCT
ftr-469	455	91	and	and	CCONJ
ftr-469	455	92	amount	amount	NOUN
ftr-469	455	93	taken	take	VERB
ftr-469	455	94	into	into	ADP
ftr-469	455	95	income	income	NOUN
ftr-469	455	96	)	)	PUNCT
ftr-469	455	97	gain	gain	NOUN
ftr-469	455	98	recognized	recognize	VERB
ftr-469	455	99	56	56	NUM
ftr-469	455	100	52.8	52.8	NUM
ftr-469	455	101	50	50	NUM
ftr-469	455	102	-	-	PUNCT
ftr-469	455	103	106=56	106=56	NUM
ftr-469	455	104	41.8	41.8	NUM
ftr-469	455	105	halperin	halperin	NOUN
ftr-469	455	106	's	's	PART
ftr-469	455	107	preferred	preferred	ADJ
ftr-469	455	108	alternative	alternative	ADJ
ftr-469	455	109	method	method	NOUN
ftr-469	455	110	:	:	PUNCT
ftr-469	455	111	deferred	deferred	ADJ
ftr-469	455	112	basis	basis	NOUN
ftr-469	455	113	inclusion	inclusion	NOUN
ftr-469	455	114	with	with	ADP
ftr-469	455	115	adjustment	adjustment	NOUN
ftr-469	455	116	for	for	ADP
ftr-469	455	117	resolution	resolution	NOUN
ftr-469	455	118	evaluating	evaluate	VERB
ftr-469	455	119	the	the	DET
ftr-469	455	120	results	result	NOUN
ftr-469	455	121	of	of	ADP
ftr-469	455	122	this	this	DET
ftr-469	455	123	method	method	NOUN
ftr-469	455	124	in	in	ADP
ftr-469	455	125	the	the	DET
ftr-469	455	126	event	event	NOUN
ftr-469	455	127	that	that	PRON
ftr-469	455	128	the	the	DET
ftr-469	455	129	liability	liability	NOUN
ftr-469	455	130	is	be	AUX
ftr-469	455	131	resolved	resolve	VERB
ftr-469	455	132	in	in	ADP
ftr-469	455	133	the	the	DET
ftr-469	455	134	buyer	buyer	NOUN
ftr-469	455	135	's	's	PART
ftr-469	455	136	favor	favor	NOUN
ftr-469	455	137	is	be	AUX
ftr-469	455	138	more	more	ADV
ftr-469	455	139	problematic	problematic	ADJ
ftr-469	455	140	.	.	PUNCT
ftr-469	456	1	if	if	SCONJ
ftr-469	456	2	the	the	DET
ftr-469	456	3	liability	liability	NOUN
ftr-469	456	4	is	be	AUX
ftr-469	456	5	resolved	resolve	VERB
ftr-469	456	6	in	in	ADP
ftr-469	456	7	the	the	DET
ftr-469	456	8	buyer	buyer	NOUN
ftr-469	456	9	's	's	PART
ftr-469	456	10	favor	favor	NOUN
ftr-469	456	11	,	,	PUNCT
ftr-469	456	12	the	the	DET
ftr-469	456	13	buyer	buyer	NOUN
ftr-469	456	14	has	have	AUX
ftr-469	456	15	in	in	ADP
ftr-469	456	16	effect	effect	NOUN
ftr-469	456	17	enjoyed	enjoy	VERB
ftr-469	456	18	a	a	DET
ftr-469	456	19	bargain	bargain	NOUN
ftr-469	456	20	purchase	purchase	NOUN
ftr-469	456	21	.	.	PUNCT
ftr-469	457	1	it	it	PRON
ftr-469	457	2	is	be	AUX
ftr-469	457	3	unclear	unclear	ADJ
ftr-469	457	4	whether	whether	SCONJ
ftr-469	457	5	,	,	PUNCT
ftr-469	457	6	in	in	ADP
ftr-469	457	7	terms	term	NOUN
ftr-469	457	8	of	of	ADP
ftr-469	457	9	realization	realization	NOUN
ftr-469	457	10	,	,	PUNCT
ftr-469	457	11	this	this	DET
ftr-469	457	12	bargain	bargain	NOUN
ftr-469	457	13	element	element	NOUN
ftr-469	457	14	should	should	AUX
ftr-469	457	15	be	be	AUX
ftr-469	457	16	taken	take	VERB
ftr-469	457	17	into	into	ADP
ftr-469	457	18	account	account	NOUN
ftr-469	457	19	by	by	ADP
ftr-469	457	20	the	the	DET
ftr-469	457	21	buyer	buyer	NOUN
ftr-469	457	22	.	.	PUNCT
ftr-469	458	1	in	in	ADP
ftr-469	458	2	order	order	NOUN
ftr-469	458	3	to	to	PART
ftr-469	458	4	replicate	replicate	VERB
ftr-469	458	5	the	the	DET
ftr-469	458	6	results	result	NOUN
ftr-469	458	7	of	of	ADP
ftr-469	458	8	a	a	DET
ftr-469	458	9	cash	cash	NOUN
ftr-469	458	10	sale	sale	NOUN
ftr-469	458	11	,	,	PUNCT
ftr-469	458	12	however	however	ADV
ftr-469	458	13	,	,	PUNCT
ftr-469	458	14	this	this	DET
ftr-469	458	15	bargain	bargain	NOUN
ftr-469	458	16	element	element	NOUN
ftr-469	458	17	must	must	AUX
ftr-469	458	18	be	be	AUX
ftr-469	458	19	taken	take	VERB
ftr-469	458	20	into	into	ADP
ftr-469	458	21	account	account	NOUN
ftr-469	458	22	.	.	PUNCT
ftr-469	459	1	if	if	SCONJ
ftr-469	459	2	the	the	DET
ftr-469	459	3	bargain	bargain	NOUN
ftr-469	459	4	element	element	NOUN
ftr-469	459	5	is	be	AUX
ftr-469	459	6	taken	take	VERB
ftr-469	459	7	into	into	ADP
ftr-469	459	8	account	account	NOUN
ftr-469	459	9	,	,	PUNCT
ftr-469	459	10	cost	cost	NOUN
ftr-469	459	11	recovery	recovery	NOUN
ftr-469	459	12	on	on	ADP
ftr-469	459	13	this	this	DET
ftr-469	459	14	amount	amount	NOUN
ftr-469	459	15	should	should	AUX
ftr-469	459	16	be	be	AUX
ftr-469	459	17	allowed	allow	VERB
ftr-469	459	18	,	,	PUNCT
ftr-469	459	19	a	a	DET
ftr-469	459	20	complicating	complicate	VERB
ftr-469	459	21	detail	detail	NOUN
ftr-469	459	22	which	which	PRON
ftr-469	459	23	professor	professor	NOUN
ftr-469	459	24	halperin	halperin	NOUN
ftr-469	459	25	overlooks	overlook	VERB
ftr-469	459	26	.	.	PUNCT
ftr-469	460	1	in	in	ADP
ftr-469	460	2	sum	sum	NOUN
ftr-469	460	3	,	,	PUNCT
ftr-469	460	4	the	the	DET
ftr-469	460	5	alternative	alternative	ADJ
ftr-469	460	6	preferred	preferred	ADJ
ftr-469	460	7	method	method	NOUN
ftr-469	460	8	can	can	AUX
ftr-469	460	9	not	not	PART
ftr-469	460	10	mimic	mimic	VERB
ftr-469	460	11	the	the	DET
ftr-469	460	12	tax	tax	NOUN
ftr-469	460	13	results	result	NOUN
ftr-469	460	14	of	of	ADP
ftr-469	460	15	a	a	DET
ftr-469	460	16	cash	cash	NOUN
ftr-469	460	17	sale	sale	NOUN
ftr-469	460	18	unless	unless	SCONJ
ftr-469	460	19	,	,	PUNCT
ftr-469	460	20	when	when	SCONJ
ftr-469	460	21	the	the	DET
ftr-469	460	22	contingency	contingency	NOUN
ftr-469	460	23	is	be	AUX
ftr-469	460	24	resolved	resolve	VERB
ftr-469	460	25	in	in	ADP
ftr-469	460	26	the	the	DET
ftr-469	460	27	buyer	buyer	NOUN
ftr-469	460	28	's	's	PART
ftr-469	460	29	favor	favor	NOUN
ftr-469	460	30	,	,	PUNCT
ftr-469	460	31	two	two	NUM
ftr-469	460	32	abstract	abstract	ADJ
ftr-469	460	33	adjustments	adjustment	NOUN
ftr-469	460	34	are	be	AUX
ftr-469	460	35	made	make	VERB
ftr-469	460	36	,	,	PUNCT
ftr-469	460	37	one	one	NUM
ftr-469	460	38	including	include	VERB
ftr-469	460	39	the	the	DET
ftr-469	460	40	favorable	favorable	ADJ
ftr-469	460	41	resolution	resolution	NOUN
ftr-469	460	42	in	in	ADP
ftr-469	460	43	income	income	NOUN
ftr-469	460	44	,	,	PUNCT
ftr-469	460	45	and	and	CCONJ
ftr-469	460	46	the	the	DET
ftr-469	460	47	other	other	ADJ
ftr-469	460	48	allowing	allow	VERB
ftr-469	460	49	cost	cost	NOUN
ftr-469	460	50	recovery	recovery	NOUN
ftr-469	460	51	on	on	ADP
ftr-469	460	52	this	this	PRON
ftr-469	460	53	newly	newly	ADV
ftr-469	460	54	included	include	VERB
ftr-469	460	55	amount.4	amount.4	PROPN
ftr-469	460	56	42	42	NUM
ftr-469	460	57	.	.	PUNCT
ftr-469	461	1	the	the	DET
ftr-469	461	2	current	current	ADJ
ftr-469	461	3	treatment	treatment	NOUN
ftr-469	461	4	allowed	allow	VERB
ftr-469	461	5	in	in	ADP
ftr-469	461	6	the	the	DET
ftr-469	461	7	case	case	NOUN
ftr-469	461	8	of	of	ADP
ftr-469	461	9	sales	sale	NOUN
ftr-469	461	10	to	to	PART
ftr-469	461	11	which	which	PRON
ftr-469	461	12	§	§	PROPN
ftr-469	461	13	338	338	NUM
ftr-469	461	14	(	(	PUNCT
ftr-469	461	15	outlined	outline	VERB
ftr-469	461	16	in	in	ADP
ftr-469	461	17	temp	temp	NOUN
ftr-469	461	18	.	.	PUNCT
ftr-469	462	1	regs	regs	PROPN
ftr-469	462	2	.	.	PUNCT
ftr-469	463	1	§	§	PROPN
ftr-469	463	2	1.338(b)-3	1.338(b)-3	PROPN
ftr-469	463	3	)	)	PUNCT
ftr-469	463	4	applies	apply	VERB
ftr-469	463	5	,	,	PUNCT
ftr-469	463	6	resembles	resemble	VERB
ftr-469	463	7	this	this	DET
ftr-469	463	8	treatment	treatment	NOUN
ftr-469	463	9	;	;	PUNCT
ftr-469	463	10	but	but	CCONJ
ftr-469	463	11	because	because	SCONJ
ftr-469	463	12	(	(	PUNCT
ftr-469	463	13	1	1	X
ftr-469	463	14	)	)	PUNCT
ftr-469	463	15	it	it	PRON
ftr-469	463	16	does	do	AUX
ftr-469	463	17	not	not	PART
ftr-469	463	18	clearly	clearly	ADV
ftr-469	463	19	allow	allow	VERB
ftr-469	463	20	for	for	ADP
ftr-469	463	21	an	an	DET
ftr-469	463	22	increment	increment	NOUN
ftr-469	463	23	above	above	ADP
ftr-469	463	24	the	the	DET
ftr-469	463	25	original	original	ADJ
ftr-469	463	26	price	price	NOUN
ftr-469	463	27	resulting	result	VERB
ftr-469	463	28	from	from	ADP
ftr-469	463	29	the	the	DET
ftr-469	463	30	passage	passage	NOUN
ftr-469	463	31	of	of	ADP
ftr-469	463	32	time	time	NOUN
ftr-469	463	33	,	,	PUNCT
ftr-469	463	34	and	and	CCONJ
ftr-469	463	35	(	(	PUNCT
ftr-469	463	36	2	2	X
ftr-469	463	37	)	)	PUNCT
ftr-469	463	38	it	it	PRON
ftr-469	463	39	does	do	AUX
ftr-469	463	40	not	not	PART
ftr-469	463	41	allow	allow	VERB
ftr-469	463	42	a	a	DET
ftr-469	463	43	deduction	deduction	NOUN
ftr-469	463	44	for	for	ADP
ftr-469	463	45	resolutions	resolution	NOUN
ftr-469	463	46	more	more	ADV
ftr-469	463	47	burdensome	burdensome	ADJ
ftr-469	463	48	than	than	SCONJ
ftr-469	463	49	anticipated	anticipate	VERB
ftr-469	463	50	,	,	PUNCT
ftr-469	463	51	or	or	CCONJ
ftr-469	463	52	for	for	ADP
ftr-469	463	53	gain	gain	NOUN
ftr-469	463	54	for	for	ADP
ftr-469	463	55	resolutions	resolution	NOUN
ftr-469	463	56	less	less	ADV
ftr-469	463	57	burdensome	burdensome	ADV
ftr-469	463	58	,	,	PUNCT
ftr-469	463	59	it	it	PRON
ftr-469	463	60	will	will	AUX
ftr-469	463	61	produce	produce	VERB
ftr-469	463	62	results	result	NOUN
ftr-469	463	63	equivalent	equivalent	ADJ
ftr-469	463	64	to	to	ADP
ftr-469	463	65	a	a	DET
ftr-469	463	66	cash	cash	NOUN
ftr-469	463	67	sale	sale	NOUN
ftr-469	463	68	only	only	ADV
ftr-469	463	69	when	when	SCONJ
ftr-469	463	70	the	the	DET
ftr-469	463	71	burden	burden	NOUN
ftr-469	463	72	of	of	ADP
ftr-469	463	73	the	the	DET
ftr-469	463	74	liability	liability	NOUN
ftr-469	463	75	is	be	AUX
ftr-469	463	76	correctly	correctly	ADV
ftr-469	463	77	predicted	predict	VERB
ftr-469	463	78	.	.	PUNCT
ftr-469	464	1	19971	19971	NUM
ftr-469	464	2	florida	florida	PROPN
ftr-469	464	3	tax	tax	PROPN
ftr-469	464	4	review	review	PROPN
ftr-469	464	5	c.	c.	PROPN
ftr-469	464	6	professor	professor	PROPN
ftr-469	464	7	halperin	halperin	PROPN
ftr-469	464	8	's	's	PART
ftr-469	464	9	second	second	ADJ
ftr-469	464	10	alternative	alternative	ADJ
ftr-469	464	11	method	method	NOUN
ftr-469	464	12	both	both	CCONJ
ftr-469	464	13	the	the	DET
ftr-469	464	14	preferred	preferred	ADJ
ftr-469	464	15	method	method	NOUN
ftr-469	464	16	and	and	CCONJ
ftr-469	464	17	the	the	DET
ftr-469	464	18	first	first	ADJ
ftr-469	464	19	alternative	alternative	ADJ
ftr-469	464	20	approach	approach	NOUN
ftr-469	464	21	require	require	VERB
ftr-469	464	22	relatively	relatively	ADV
ftr-469	464	23	complex	complex	ADJ
ftr-469	464	24	adjustments	adjustment	NOUN
ftr-469	464	25	throughout	throughout	ADP
ftr-469	464	26	the	the	DET
ftr-469	464	27	period	period	NOUN
ftr-469	464	28	during	during	ADP
ftr-469	464	29	which	which	PRON
ftr-469	464	30	the	the	DET
ftr-469	464	31	contingent	contingent	ADJ
ftr-469	464	32	liability	liability	NOUN
ftr-469	464	33	remains	remain	VERB
ftr-469	464	34	outstanding	outstanding	ADJ
ftr-469	464	35	.	.	PUNCT
ftr-469	465	1	the	the	DET
ftr-469	465	2	preferred	preferred	ADJ
ftr-469	465	3	method	method	NOUN
ftr-469	465	4	requires	require	VERB
ftr-469	465	5	adjustments	adjustment	NOUN
ftr-469	465	6	only	only	ADV
ftr-469	465	7	at	at	ADP
ftr-469	465	8	the	the	DET
ftr-469	465	9	time	time	NOUN
ftr-469	465	10	the	the	DET
ftr-469	465	11	contingency	contingency	NOUN
ftr-469	465	12	is	be	AUX
ftr-469	465	13	resolved	resolve	VERB
ftr-469	465	14	.	.	PUNCT
ftr-469	466	1	this	this	DET
ftr-469	466	2	method	method	NOUN
ftr-469	466	3	will	will	AUX
ftr-469	466	4	produce	produce	VERB
ftr-469	466	5	no	no	DET
ftr-469	466	6	error	error	NOUN
ftr-469	466	7	in	in	ADP
ftr-469	466	8	the	the	DET
ftr-469	466	9	total	total	ADJ
ftr-469	466	10	definition	definition	NOUN
ftr-469	466	11	of	of	ADP
ftr-469	466	12	the	the	DET
ftr-469	466	13	tax	tax	NOUN
ftr-469	466	14	base	base	NOUN
ftr-469	466	15	when	when	SCONJ
ftr-469	466	16	the	the	DET
ftr-469	466	17	contingency	contingency	NOUN
ftr-469	466	18	is	be	AUX
ftr-469	466	19	resolved	resolve	VERB
ftr-469	466	20	against	against	ADP
ftr-469	466	21	the	the	DET
ftr-469	466	22	buyer	buyer	NOUN
ftr-469	466	23	,	,	PUNCT
ftr-469	466	24	for	for	SCONJ
ftr-469	466	25	the	the	DET
ftr-469	466	26	buyer	buyer	NOUN
ftr-469	466	27	will	will	AUX
ftr-469	466	28	be	be	AUX
ftr-469	466	29	allowed	allow	VERB
ftr-469	466	30	a	a	DET
ftr-469	466	31	deduction	deduction	NOUN
ftr-469	466	32	that	that	SCONJ
ftr-469	466	33	(	(	PUNCT
ftr-469	466	34	assuming	assume	VERB
ftr-469	466	35	appropriate	appropriate	ADJ
ftr-469	466	36	discount	discount	NOUN
ftr-469	466	37	rates	rate	NOUN
ftr-469	466	38	are	be	AUX
ftr-469	466	39	used	use	VERB
ftr-469	466	40	)	)	PUNCT
ftr-469	466	41	reflects	reflect	VERB
ftr-469	466	42	the	the	DET
ftr-469	466	43	economic	economic	ADJ
ftr-469	466	44	burden	burden	NOUN
ftr-469	466	45	the	the	DET
ftr-469	466	46	liability	liability	NOUN
ftr-469	466	47	ultimately	ultimately	ADV
ftr-469	466	48	borne	bear	VERB
ftr-469	466	49	.	.	PUNCT
ftr-469	467	1	it	it	PRON
ftr-469	467	2	will	will	AUX
ftr-469	467	3	,	,	PUNCT
ftr-469	467	4	however	however	ADV
ftr-469	467	5	,	,	PUNCT
ftr-469	467	6	produce	produce	VERB
ftr-469	467	7	a	a	DET
ftr-469	467	8	relatively	relatively	ADV
ftr-469	467	9	large	large	ADJ
ftr-469	467	10	error	error	NOUN
ftr-469	467	11	when	when	SCONJ
ftr-469	467	12	the	the	DET
ftr-469	467	13	contingency	contingency	NOUN
ftr-469	467	14	is	be	AUX
ftr-469	467	15	resolved	resolve	VERB
ftr-469	467	16	in	in	ADP
ftr-469	467	17	favor	favor	NOUN
ftr-469	467	18	of	of	ADP
ftr-469	467	19	the	the	DET
ftr-469	467	20	buyer	buyer	NOUN
ftr-469	467	21	,	,	PUNCT
ftr-469	467	22	since	since	SCONJ
ftr-469	467	23	the	the	DET
ftr-469	467	24	buyer	buyer	NOUN
ftr-469	467	25	has	have	AUX
ftr-469	467	26	been	be	AUX
ftr-469	467	27	given	give	VERB
ftr-469	467	28	basis	basis	NOUN
ftr-469	467	29	credit	credit	NOUN
ftr-469	467	30	for	for	ADP
ftr-469	467	31	an	an	DET
ftr-469	467	32	amount	amount	NOUN
ftr-469	467	33	that	that	PRON
ftr-469	467	34	has	have	VERB
ftr-469	467	35	not	not	PART
ftr-469	467	36	and	and	CCONJ
ftr-469	467	37	may	may	AUX
ftr-469	467	38	never	never	ADV
ftr-469	467	39	be	be	AUX
ftr-469	467	40	paid	pay	VERB
ftr-469	467	41	.	.	PUNCT
ftr-469	468	1	only	only	ADV
ftr-469	468	2	if	if	SCONJ
ftr-469	468	3	some	some	DET
ftr-469	468	4	arbitrary	arbitrary	ADJ
ftr-469	468	5	resolution	resolution	NOUN
ftr-469	468	6	mechanism	mechanism	NOUN
ftr-469	468	7	is	be	AUX
ftr-469	468	8	introduced	introduce	VERB
ftr-469	468	9	will	will	AUX
ftr-469	468	10	this	this	DET
ftr-469	468	11	basis	basis	NOUN
ftr-469	468	12	credit	credit	NOUN
ftr-469	468	13	ever	ever	ADV
ftr-469	468	14	be	be	AUX
ftr-469	468	15	undone	undo	VERB
ftr-469	468	16	.	.	PUNCT
ftr-469	469	1	the	the	DET
ftr-469	469	2	first	first	ADJ
ftr-469	469	3	alternative	alternative	ADJ
ftr-469	469	4	method	method	NOUN
ftr-469	469	5	requires	require	VERB
ftr-469	469	6	the	the	DET
ftr-469	469	7	use	use	NOUN
ftr-469	469	8	of	of	ADP
ftr-469	469	9	abstract	abstract	ADJ
ftr-469	469	10	cost	cost	NOUN
ftr-469	469	11	recovery	recovery	NOUN
ftr-469	469	12	,	,	PUNCT
ftr-469	469	13	based	base	VERB
ftr-469	469	14	on	on	ADP
ftr-469	469	15	the	the	DET
ftr-469	469	16	actual	actual	ADJ
ftr-469	469	17	characteristics	characteristic	NOUN
ftr-469	469	18	of	of	ADP
ftr-469	469	19	the	the	DET
ftr-469	469	20	assets	asset	NOUN
ftr-469	469	21	purchased	purchase	VERB
ftr-469	469	22	in	in	ADP
ftr-469	469	23	the	the	DET
ftr-469	469	24	sale	sale	NOUN
ftr-469	469	25	,	,	PUNCT
ftr-469	469	26	but	but	CCONJ
ftr-469	469	27	with	with	ADP
ftr-469	469	28	allowances	allowance	NOUN
ftr-469	469	29	unrelated	unrelated	ADJ
ftr-469	469	30	to	to	ADP
ftr-469	469	31	the	the	DET
ftr-469	469	32	presence	presence	NOUN
ftr-469	469	33	of	of	ADP
ftr-469	469	34	these	these	DET
ftr-469	469	35	assets	asset	NOUN
ftr-469	469	36	as	as	ADP
ftr-469	469	37	of	of	ADP
ftr-469	469	38	the	the	DET
ftr-469	469	39	time	time	NOUN
ftr-469	469	40	cost	cost	NOUN
ftr-469	469	41	recovery	recovery	NOUN
ftr-469	469	42	begins	begin	VERB
ftr-469	469	43	.	.	PUNCT
ftr-469	470	1	if	if	SCONJ
ftr-469	470	2	the	the	DET
ftr-469	470	3	basis	basis	NOUN
ftr-469	470	4	for	for	ADP
ftr-469	470	5	which	which	PRON
ftr-469	470	6	this	this	DET
ftr-469	470	7	abstract	abstract	ADJ
ftr-469	470	8	cost	cost	NOUN
ftr-469	470	9	recovery	recovery	NOUN
ftr-469	470	10	is	be	AUX
ftr-469	470	11	allowed	allow	VERB
ftr-469	470	12	would	would	AUX
ftr-469	470	13	have	have	AUX
ftr-469	470	14	been	be	AUX
ftr-469	470	15	allowed	allow	VERB
ftr-469	470	16	other	other	ADJ
ftr-469	470	17	than	than	ADP
ftr-469	470	18	through	through	ADP
ftr-469	470	19	cost	cost	NOUN
ftr-469	470	20	recovery	recovery	NOUN
ftr-469	470	21	allowances	allowance	NOUN
ftr-469	470	22	(	(	PUNCT
ftr-469	470	23	for	for	ADP
ftr-469	470	24	instance	instance	NOUN
ftr-469	470	25	,	,	PUNCT
ftr-469	470	26	because	because	SCONJ
ftr-469	470	27	the	the	DET
ftr-469	470	28	assets	asset	NOUN
ftr-469	470	29	have	have	AUX
ftr-469	470	30	been	be	AUX
ftr-469	470	31	resold	resold	VERB
ftr-469	470	32	)	)	PUNCT
ftr-469	470	33	additional	additional	ADJ
ftr-469	470	34	abstract	abstract	ADJ
ftr-469	470	35	adjustments	adjustment	NOUN
ftr-469	470	36	would	would	AUX
ftr-469	470	37	be	be	AUX
ftr-469	470	38	necessary	necessary	ADJ
ftr-469	470	39	.	.	PUNCT
ftr-469	471	1	these	these	DET
ftr-469	471	2	complex	complex	ADJ
ftr-469	471	3	adjustments	adjustment	NOUN
ftr-469	471	4	could	could	AUX
ftr-469	471	5	be	be	AUX
ftr-469	471	6	avoided	avoid	VERB
ftr-469	471	7	by	by	ADP
ftr-469	471	8	using	use	VERB
ftr-469	471	9	a	a	DET
ftr-469	471	10	second	second	ADJ
ftr-469	471	11	alternative	alternative	ADJ
ftr-469	471	12	method.43	method.43	NOUN
ftr-469	471	13	this	this	DET
ftr-469	471	14	method	method	NOUN
ftr-469	471	15	would	would	AUX
ftr-469	471	16	in	in	ADP
ftr-469	471	17	effect	effect	NOUN
ftr-469	471	18	assume	assume	VERB
ftr-469	471	19	in	in	ADP
ftr-469	471	20	advance	advance	NOUN
ftr-469	471	21	that	that	SCONJ
ftr-469	471	22	the	the	DET
ftr-469	471	23	contingency	contingency	NOUN
ftr-469	471	24	is	be	AUX
ftr-469	471	25	resolved	resolve	VERB
ftr-469	471	26	without	without	ADP
ftr-469	471	27	the	the	DET
ftr-469	471	28	buyer	buyer	NOUN
ftr-469	471	29	making	make	VERB
ftr-469	471	30	any	any	DET
ftr-469	471	31	payment	payment	NOUN
ftr-469	471	32	at	at	ADV
ftr-469	471	33	all	all	ADV
ftr-469	471	34	,	,	PUNCT
ftr-469	471	35	but	but	CCONJ
ftr-469	471	36	nevertheless	nevertheless	ADV
ftr-469	471	37	allow	allow	VERB
ftr-469	471	38	the	the	DET
ftr-469	471	39	buyer	buyer	NOUN
ftr-469	471	40	cost	cost	NOUN
ftr-469	471	41	recovery	recovery	NOUN
ftr-469	471	42	for	for	ADP
ftr-469	471	43	the	the	DET
ftr-469	471	44	fair	fair	ADJ
ftr-469	471	45	market	market	NOUN
ftr-469	471	46	value	value	NOUN
ftr-469	471	47	of	of	ADP
ftr-469	471	48	the	the	DET
ftr-469	471	49	assets	asset	NOUN
ftr-469	471	50	acquired	acquire	VERB
ftr-469	471	51	.	.	PUNCT
ftr-469	472	1	under	under	ADP
ftr-469	472	2	this	this	DET
ftr-469	472	3	method	method	NOUN
ftr-469	472	4	,	,	PUNCT
ftr-469	472	5	the	the	DET
ftr-469	472	6	buyer	buyer	NOUN
ftr-469	472	7	takes	take	VERB
ftr-469	472	8	into	into	ADP
ftr-469	472	9	income	income	NOUN
ftr-469	472	10	the	the	DET
ftr-469	472	11	expected	expect	VERB
ftr-469	472	12	value	value	NOUN
ftr-469	472	13	of	of	ADP
ftr-469	472	14	the	the	DET
ftr-469	472	15	assumed	assume	VERB
ftr-469	472	16	liability	liability	NOUN
ftr-469	472	17	at	at	ADP
ftr-469	472	18	the	the	DET
ftr-469	472	19	time	time	NOUN
ftr-469	472	20	of	of	ADP
ftr-469	472	21	the	the	DET
ftr-469	472	22	acquisition	acquisition	NOUN
ftr-469	472	23	and	and	CCONJ
ftr-469	472	24	is	be	AUX
ftr-469	472	25	allowed	allow	VERB
ftr-469	472	26	a	a	DET
ftr-469	472	27	deduction	deduction	NOUN
ftr-469	472	28	for	for	ADP
ftr-469	472	29	all	all	DET
ftr-469	472	30	amounts	amount	NOUN
ftr-469	472	31	subsequently	subsequently	ADV
ftr-469	472	32	paid	pay	VERB
ftr-469	472	33	.	.	PUNCT
ftr-469	473	1	43	43	NUM
ftr-469	473	2	.	.	PUNCT
ftr-469	474	1	this	this	DET
ftr-469	474	2	method	method	NOUN
ftr-469	474	3	is	be	AUX
ftr-469	474	4	suggested	suggest	VERB
ftr-469	474	5	by	by	ADP
ftr-469	474	6	professor	professor	NOUN
ftr-469	474	7	halperin	halperin	NOUN
ftr-469	474	8	as	as	ADP
ftr-469	474	9	a	a	DET
ftr-469	474	10	variant	variant	NOUN
ftr-469	474	11	of	of	ADP
ftr-469	474	12	his	his	PRON
ftr-469	474	13	preferred	preferred	ADJ
ftr-469	474	14	method	method	NOUN
ftr-469	474	15	.	.	PUNCT
ftr-469	475	1	halperin	halperin	NOUN
ftr-469	475	2	,	,	PUNCT
ftr-469	475	3	assumption	assumption	NOUN
ftr-469	475	4	,	,	PUNCT
ftr-469	475	5	supra	supra	PROPN
ftr-469	475	6	note	note	NOUN
ftr-469	475	7	1	1	NUM
ftr-469	475	8	,	,	PUNCT
ftr-469	475	9	at	at	ADP
ftr-469	475	10	696	696	NUM
ftr-469	475	11	-	-	SYM
ftr-469	475	12	97	97	NUM
ftr-469	475	13	.	.	PUNCT
ftr-469	476	1	[	[	X
ftr-469	476	2	vol	vol	NOUN
ftr-469	476	3	3:10	3:10	NUM
ftr-469	476	4	accountiig	accountiig	ADJ
ftr-469	476	5	for	for	ADP
ftr-469	476	6	the	the	DET
ftr-469	476	7	assumption	assumption	NOUN
ftr-469	476	8	of	of	ADP
ftr-469	476	9	contingent	contingent	ADJ
ftr-469	476	10	liabilities	liability	NOUN
ftr-469	476	11	year	year	NOUN
ftr-469	476	12	1	1	NUM
ftr-469	476	13	year	year	NOUN
ftr-469	476	14	2	2	NUM
ftr-469	476	15	year	year	NOUN
ftr-469	476	16	3	3	NUM
ftr-469	476	17	year	year	NOUN
ftr-469	476	18	4	4	NUM
ftr-469	476	19	present	present	ADJ
ftr-469	476	20	value	value	NOUN
ftr-469	476	21	as	as	ADP
ftr-469	476	22	of	of	ADP
ftr-469	476	23	year	year	NOUN
ftr-469	476	24	0	0	NUM
ftr-469	476	25	payment	payment	NOUN
ftr-469	476	26	as	as	ADP
ftr-469	476	27	cost	cost	NOUN
ftr-469	476	28	recovery	recovery	NOUN
ftr-469	476	29	33.33	33.33	NUM
ftr-469	476	30	44.45	44.45	NUM
ftr-469	476	31	14.81	14.81	NUM
ftr-469	476	32	7.4	7.4	NUM
ftr-469	476	33	94.6	94.6	NUM
ftr-469	476	34	expected	expect	VERB
ftr-469	476	35	:	:	PUNCT
ftr-469	476	36	allowed	allow	VERB
ftr-469	476	37	106	106	NUM
ftr-469	476	38	in	in	ADP
ftr-469	476	39	year	year	NOUN
ftr-469	476	40	2	2	NUM
ftr-469	476	41	upfront	upfront	ADJ
ftr-469	476	42	income	income	NOUN
ftr-469	476	43	100	100	NUM
ftr-469	476	44	ijo	ijo	PROPN
ftr-469	476	45	inclusion	inclusion	NOUN
ftr-469	476	46	deduction	deduction	NOUN
ftr-469	476	47	for	for	ADP
ftr-469	476	48	106	106	NUM
ftr-469	476	49	100	100	NUM
ftr-469	476	50	payment	payment	NOUN
ftr-469	476	51	94.6	94.6	NUM
ftr-469	476	52	payment	payment	NOUN
ftr-469	476	53	more	more	ADJ
ftr-469	476	54	cost	cost	NOUN
ftr-469	476	55	recovery	recovery	NOUN
ftr-469	476	56	33.33	33.33	NUM
ftr-469	476	57	44.45	44.45	NUM
ftr-469	476	58	14.81	14.81	NUM
ftr-469	476	59	7.4	7.4	NUM
ftr-469	476	60	94.6	94.6	NUM
ftr-469	476	61	than	than	SCONJ
ftr-469	476	62	expected	expect	VERB
ftr-469	476	63	:	:	PUNCT
ftr-469	476	64	allowed	allow	VERB
ftr-469	476	65	200	200	NUM
ftr-469	476	66	in	in	ADP
ftr-469	476	67	year	year	NOUN
ftr-469	476	68	2	2	NUM
ftr-469	476	69	upfront	upfront	ADJ
ftr-469	476	70	income	income	NOUN
ftr-469	476	71	100	100	NUM
ftr-469	476	72	100	100	NUM
ftr-469	476	73	inclusion	inclusion	NOUN
ftr-469	476	74	deduction	deduction	NOUN
ftr-469	476	75	for	for	ADP
ftr-469	476	76	200	200	NUM
ftr-469	476	77	188.6	188.6	NUM
ftr-469	476	78	payment	payment	NOUN
ftr-469	476	79	183.2	183.2	NUM
ftr-469	476	80	14.8133.33cost	14.8133.33cost	NUM
ftr-469	476	81	recovery	recovery	NOUN
ftr-469	476	82	allowed	allow	VERB
ftr-469	476	83	upfront	upfront	ADJ
ftr-469	476	84	income	income	NOUN
ftr-469	476	85	inclusion	inclusion	NOUN
ftr-469	476	86	deduction	deduction	NOUN
ftr-469	476	87	second	second	ADJ
ftr-469	476	88	alternative	alternative	ADJ
ftr-469	476	89	method	method	NOUN
ftr-469	476	90	:	:	PUNCT
ftr-469	476	91	buyer	buyer	NOUN
ftr-469	476	92	's	's	PART
ftr-469	476	93	income	income	NOUN
ftr-469	476	94	inclusion	inclusion	NOUN
ftr-469	476	95	and	and	CCONJ
ftr-469	476	96	deduction	deduction	NOUN
ftr-469	476	97	of	of	ADP
ftr-469	476	98	ll	ll	NOUN
ftr-469	476	99	other	other	ADJ
ftr-469	476	100	amounts	amount	NOUN
ftr-469	476	101	this	this	DET
ftr-469	476	102	second	second	ADJ
ftr-469	476	103	alternative	alternative	ADJ
ftr-469	476	104	method	method	NOUN
ftr-469	476	105	has	have	VERB
ftr-469	476	106	several	several	ADJ
ftr-469	476	107	distinct	distinct	ADJ
ftr-469	476	108	advantages	advantage	NOUN
ftr-469	476	109	:	:	PUNCT
ftr-469	476	110	first	first	ADV
ftr-469	476	111	,	,	PUNCT
ftr-469	476	112	it	it	PRON
ftr-469	476	113	comports	comport	VERB
ftr-469	476	114	with	with	ADP
ftr-469	476	115	a	a	DET
ftr-469	476	116	recharacterization	recharacterization	NOUN
ftr-469	476	117	of	of	ADP
ftr-469	476	118	the	the	DET
ftr-469	476	119	liability	liability	NOUN
ftr-469	476	120	assumption	assumption	NOUN
ftr-469	476	121	in	in	ADP
ftr-469	476	122	which	which	PRON
ftr-469	476	123	the	the	DET
ftr-469	476	124	seller	seller	NOUN
ftr-469	476	125	pays	pay	VERB
ftr-469	476	126	the	the	DET
ftr-469	476	127	buyer	buyer	NOUN
ftr-469	476	128	cash	cash	NOUN
ftr-469	476	129	for	for	ADP
ftr-469	476	130	the	the	DET
ftr-469	476	131	liability	liability	NOUN
ftr-469	476	132	assumption	assumption	NOUN
ftr-469	476	133	(	(	PUNCT
ftr-469	476	134	giving	give	VERB
ftr-469	476	135	the	the	DET
ftr-469	476	136	seller	seller	NOUN
ftr-469	476	137	sale	sale	NOUN
ftr-469	476	138	treatment	treatment	NOUN
ftr-469	476	139	and	and	CCONJ
ftr-469	476	140	the	the	DET
ftr-469	476	141	buyer	buyer	NOUN
ftr-469	476	142	income	income	NOUN
ftr-469	476	143	)	)	PUNCT
ftr-469	476	144	and	and	CCONJ
ftr-469	476	145	then	then	ADV
ftr-469	476	146	the	the	DET
ftr-469	476	147	buyer	buyer	NOUN
ftr-469	476	148	uses	use	VERB
ftr-469	476	149	this	this	DET
ftr-469	476	150	cash	cash	NOUN
ftr-469	476	151	to	to	PART
ftr-469	476	152	purchase	purchase	VERB
ftr-469	476	153	assets	asset	NOUN
ftr-469	476	154	from	from	ADP
ftr-469	476	155	the	the	DET
ftr-469	476	156	seller	seller	NOUN
ftr-469	476	157	(	(	PUNCT
ftr-469	476	158	giving	give	VERB
ftr-469	476	159	the	the	DET
ftr-469	476	160	seller	seller	NOUN
ftr-469	476	161	an	an	DET
ftr-469	476	162	amount	amount	NOUN
ftr-469	476	163	realized	realize	VERB
ftr-469	476	164	and	and	CCONJ
ftr-469	476	165	the	the	DET
ftr-469	476	166	buyer	buyer	NOUN
ftr-469	476	167	basis	basis	NOUN
ftr-469	476	168	in	in	ADP
ftr-469	476	169	the	the	DET
ftr-469	476	170	assets	asset	NOUN
ftr-469	476	171	so	so	ADV
ftr-469	476	172	acquired	acquire	VERB
ftr-469	476	173	)	)	PUNCT
ftr-469	476	174	.	.	PUNCT
ftr-469	477	1	because	because	SCONJ
ftr-469	477	2	this	this	DET
ftr-469	477	3	method	method	NOUN
ftr-469	477	4	merely	merely	ADV
ftr-469	477	5	reflects	reflect	VERB
ftr-469	477	6	a	a	DET
ftr-469	477	7	recharacterization	recharacterization	NOUN
ftr-469	477	8	of	of	ADP
ftr-469	477	9	the	the	DET
ftr-469	477	10	sale	sale	NOUN
ftr-469	477	11	transaction	transaction	NOUN
ftr-469	477	12	,	,	PUNCT
ftr-469	477	13	it	it	PRON
ftr-469	477	14	could	could	AUX
ftr-469	477	15	be	be	AUX
ftr-469	477	16	adopted	adopt	VERB
ftr-469	477	17	without	without	ADP
ftr-469	477	18	enabling	enable	VERB
ftr-469	477	19	legislation	legislation	NOUN
ftr-469	477	20	.	.	PUNCT
ftr-469	478	1	finally	finally	ADV
ftr-469	478	2	,	,	PUNCT
ftr-469	478	3	as	as	SCONJ
ftr-469	478	4	professor	professor	PROPN
ftr-469	478	5	halperin	halperin	NOUN
ftr-469	478	6	acknowledges	acknowledge	VERB
ftr-469	478	7	,	,	PUNCT
ftr-469	478	8	this	this	DET
ftr-469	478	9	method	method	NOUN
ftr-469	478	10	minimizes	minimize	VERB
ftr-469	478	11	the	the	DET
ftr-469	478	12	distortion	distortion	NOUN
ftr-469	478	13	involved	involve	VERB
ftr-469	478	14	in	in	ADP
ftr-469	478	15	choosing	choose	VERB
ftr-469	478	16	discount	discount	NOUN
ftr-469	478	17	rates	rate	NOUN
ftr-469	478	18	.	.	PUNCT
ftr-469	479	1	viii	viii	VERB
ftr-469	479	2	.	.	PUNCT
ftr-469	480	1	what	what	PRON
ftr-469	480	2	if	if	SCONJ
ftr-469	480	3	the	the	DET
ftr-469	480	4	expected	expect	VERB
ftr-469	480	5	value	value	NOUN
ftr-469	480	6	can	can	AUX
ftr-469	480	7	not	not	PART
ftr-469	480	8	be	be	AUX
ftr-469	480	9	accurately	accurately	ADV
ftr-469	480	10	determined	determine	VERB
ftr-469	480	11	?	?	PUNCT
ftr-469	481	1	although	although	SCONJ
ftr-469	481	2	assumed	assume	VERB
ftr-469	481	3	liabilities	liability	NOUN
ftr-469	481	4	may	may	AUX
ftr-469	481	5	be	be	AUX
ftr-469	481	6	identifiable	identifiable	ADJ
ftr-469	481	7	,	,	PUNCT
ftr-469	481	8	the	the	DET
ftr-469	481	9	fact	fact	NOUN
ftr-469	481	10	that	that	SCONJ
ftr-469	481	11	they	they	PRON
ftr-469	481	12	are	be	AUX
ftr-469	481	13	identifiable	identifiable	ADJ
ftr-469	481	14	does	do	AUX
ftr-469	481	15	not	not	PART
ftr-469	481	16	mean	mean	VERB
ftr-469	481	17	that	that	SCONJ
ftr-469	481	18	they	they	PRON
ftr-469	481	19	are	be	AUX
ftr-469	481	20	quantifiable	quantifiable	ADJ
ftr-469	481	21	.	.	PUNCT
ftr-469	482	1	for	for	ADP
ftr-469	482	2	instance	instance	NOUN
ftr-469	482	3	,	,	PUNCT
ftr-469	482	4	a	a	DET
ftr-469	482	5	seasoned	seasoned	ADJ
ftr-469	482	6	buyer	buyer	NOUN
ftr-469	482	7	of	of	ADP
ftr-469	482	8	smaller	small	ADJ
ftr-469	482	9	mining	mining	NOUN
ftr-469	482	10	operations	operation	NOUN
ftr-469	482	11	may	may	AUX
ftr-469	482	12	be	be	AUX
ftr-469	482	13	able	able	ADJ
ftr-469	482	14	to	to	PART
ftr-469	482	15	predict	predict	VERB
ftr-469	482	16	,	,	PUNCT
ftr-469	482	17	in	in	ADP
ftr-469	482	18	the	the	DET
ftr-469	482	19	aggregate	aggregate	NOUN
ftr-469	482	20	,	,	PUNCT
ftr-469	482	21	the	the	DET
ftr-469	482	22	upside	upside	ADJ
ftr-469	482	23	and	and	CCONJ
ftr-469	482	24	downside	downside	ADJ
ftr-469	482	25	risks	risk	NOUN
ftr-469	482	26	of	of	ADP
ftr-469	482	27	its	its	PRON
ftr-469	482	28	purchases	purchase	NOUN
ftr-469	482	29	.	.	PUNCT
ftr-469	483	1	a	a	DET
ftr-469	483	2	certain	certain	ADJ
ftr-469	483	3	number	number	NOUN
ftr-469	483	4	of	of	ADP
ftr-469	483	5	properties	property	NOUN
ftr-469	483	6	will	will	AUX
ftr-469	483	7	have	have	VERB
ftr-469	483	8	more	more	ADJ
ftr-469	483	9	remaining	remain	VERB
ftr-469	483	10	reserves	reserve	NOUN
ftr-469	483	11	than	than	SCONJ
ftr-469	483	12	predicted	predict	VERB
ftr-469	483	13	;	;	PUNCT
ftr-469	483	14	a	a	DET
ftr-469	483	15	certain	certain	ADJ
ftr-469	483	16	number	number	NOUN
ftr-469	483	17	payment	payment	NOUN
ftr-469	483	18	less	less	ADJ
ftr-469	483	19	than	than	SCONJ
ftr-469	483	20	expected	expect	VERB
ftr-469	483	21	:	:	PUNCT
ftr-469	483	22	50	50	NUM
ftr-469	483	23	in	in	ADP
ftr-469	483	24	year	year	NOUN
ftr-469	483	25	2	2	NUM
ftr-469	483	26	44.45	44.45	NUM
ftr-469	483	27	47.1	47.1	NUM
ftr-469	483	28	41.7	41.7	NUM
ftr-469	483	29	19971	19971	NUM
ftr-469	483	30	florida	florida	PROPN
ftr-469	483	31	tax	tax	NOUN
ftr-469	483	32	review	review	NOUN
ftr-469	483	33	will	will	AUX
ftr-469	483	34	have	have	VERB
ftr-469	483	35	less	less	ADJ
ftr-469	483	36	.	.	PUNCT
ftr-469	484	1	similarly	similarly	ADV
ftr-469	484	2	,	,	PUNCT
ftr-469	484	3	a	a	DET
ftr-469	484	4	certain	certain	ADJ
ftr-469	484	5	number	number	NOUN
ftr-469	484	6	will	will	AUX
ftr-469	484	7	have	have	VERB
ftr-469	484	8	more	more	ADJ
ftr-469	484	9	environmental	environmental	ADJ
ftr-469	484	10	problems	problem	NOUN
ftr-469	484	11	than	than	SCONJ
ftr-469	484	12	predicted	predict	VERB
ftr-469	484	13	,	,	PUNCT
ftr-469	484	14	but	but	CCONJ
ftr-469	484	15	others	other	NOUN
ftr-469	484	16	will	will	AUX
ftr-469	484	17	have	have	VERB
ftr-469	484	18	less	less	ADJ
ftr-469	484	19	.	.	PUNCT
ftr-469	485	1	the	the	DET
ftr-469	485	2	agreement	agreement	NOUN
ftr-469	485	3	between	between	ADP
ftr-469	485	4	a	a	DET
ftr-469	485	5	buyer	buyer	NOUN
ftr-469	485	6	and	and	CCONJ
ftr-469	485	7	a	a	DET
ftr-469	485	8	seller	seller	NOUN
ftr-469	485	9	regarding	regard	VERB
ftr-469	485	10	the	the	DET
ftr-469	485	11	sum	sum	NOUN
ftr-469	485	12	of	of	ADP
ftr-469	485	13	these	these	DET
ftr-469	485	14	possibilities	possibility	NOUN
ftr-469	485	15	does	do	AUX
ftr-469	485	16	not	not	PART
ftr-469	485	17	indicate	indicate	VERB
ftr-469	485	18	that	that	SCONJ
ftr-469	485	19	they	they	PRON
ftr-469	485	20	would	would	AUX
ftr-469	485	21	have	have	AUX
ftr-469	485	22	agreed	agree	VERB
ftr-469	485	23	to	to	ADP
ftr-469	485	24	anything	anything	PRON
ftr-469	485	25	about	about	ADP
ftr-469	485	26	the	the	DET
ftr-469	485	27	burdens	burden	NOUN
ftr-469	485	28	or	or	CCONJ
ftr-469	485	29	benefits	benefit	NOUN
ftr-469	485	30	associated	associate	VERB
ftr-469	485	31	with	with	ADP
ftr-469	485	32	any	any	DET
ftr-469	485	33	particular	particular	ADJ
ftr-469	485	34	risk	risk	NOUN
ftr-469	485	35	involved	involve	VERB
ftr-469	485	36	in	in	ADP
ftr-469	485	37	the	the	DET
ftr-469	485	38	purchase	purchase	NOUN
ftr-469	485	39	.	.	PUNCT
ftr-469	486	1	indeed	indeed	ADV
ftr-469	486	2	,	,	PUNCT
ftr-469	486	3	the	the	DET
ftr-469	486	4	buyer	buyer	NOUN
ftr-469	486	5	may	may	AUX
ftr-469	486	6	be	be	AUX
ftr-469	486	7	taking	take	VERB
ftr-469	486	8	into	into	ADP
ftr-469	486	9	account	account	NOUN
ftr-469	486	10	the	the	DET
ftr-469	486	11	overall	overall	ADJ
ftr-469	486	12	risks	risk	NOUN
ftr-469	486	13	involved	involve	VERB
ftr-469	486	14	in	in	ADP
ftr-469	486	15	a	a	DET
ftr-469	486	16	series	series	NOUN
ftr-469	486	17	of	of	ADP
ftr-469	486	18	purchases	purchase	NOUN
ftr-469	486	19	separately	separately	ADV
ftr-469	486	20	negotiated	negotiate	VERB
ftr-469	486	21	with	with	ADP
ftr-469	486	22	a	a	DET
ftr-469	486	23	series	series	NOUN
ftr-469	486	24	of	of	ADP
ftr-469	486	25	sellers	seller	NOUN
ftr-469	486	26	.	.	PUNCT
ftr-469	487	1	assuming	assume	VERB
ftr-469	487	2	the	the	DET
ftr-469	487	3	buyer	buyer	NOUN
ftr-469	487	4	assigns	assign	VERB
ftr-469	487	5	a	a	DET
ftr-469	487	6	particular	particular	ADJ
ftr-469	487	7	value	value	NOUN
ftr-469	487	8	to	to	ADP
ftr-469	487	9	a	a	DET
ftr-469	487	10	particular	particular	ADJ
ftr-469	487	11	risk	risk	NOUN
ftr-469	487	12	in	in	ADP
ftr-469	487	13	one	one	NUM
ftr-469	487	14	of	of	ADP
ftr-469	487	15	a	a	DET
ftr-469	487	16	series	series	NOUN
ftr-469	487	17	of	of	ADP
ftr-469	487	18	asset	asset	NOUN
ftr-469	487	19	purchases	purchase	NOUN
ftr-469	487	20	may	may	AUX
ftr-469	487	21	be	be	AUX
ftr-469	487	22	entirely	entirely	ADV
ftr-469	487	23	unrealistic	unrealistic	ADJ
ftr-469	487	24	.	.	PUNCT
ftr-469	488	1	the	the	DET
ftr-469	488	2	buyer	buyer	NOUN
ftr-469	488	3	may	may	AUX
ftr-469	488	4	instead	instead	ADV
ftr-469	488	5	,	,	PUNCT
ftr-469	488	6	simply	simply	ADV
ftr-469	488	7	by	by	ADP
ftr-469	488	8	reviewing	review	VERB
ftr-469	488	9	the	the	DET
ftr-469	488	10	way	way	NOUN
ftr-469	488	11	in	in	ADP
ftr-469	488	12	which	which	PRON
ftr-469	488	13	each	each	DET
ftr-469	488	14	business	business	NOUN
ftr-469	488	15	has	have	AUX
ftr-469	488	16	been	be	AUX
ftr-469	488	17	conducted	conduct	VERB
ftr-469	488	18	in	in	ADP
ftr-469	488	19	the	the	DET
ftr-469	488	20	past	past	NOUN
ftr-469	488	21	and	and	CCONJ
ftr-469	488	22	using	use	VERB
ftr-469	488	23	his	his	PRON
ftr-469	488	24	overall	overall	ADJ
ftr-469	488	25	knowledge	knowledge	NOUN
ftr-469	488	26	of	of	ADP
ftr-469	488	27	the	the	DET
ftr-469	488	28	industry	industry	NOUN
ftr-469	488	29	,	,	PUNCT
ftr-469	488	30	make	make	VERB
ftr-469	488	31	aggregate	aggregate	ADJ
ftr-469	488	32	assumptions	assumption	NOUN
ftr-469	488	33	about	about	ADP
ftr-469	488	34	the	the	DET
ftr-469	488	35	liabilities	liability	NOUN
ftr-469	488	36	he	he	PRON
ftr-469	488	37	will	will	AUX
ftr-469	488	38	find	find	VERB
ftr-469	488	39	that	that	SCONJ
ftr-469	488	40	he	he	PRON
ftr-469	488	41	has	have	AUX
ftr-469	488	42	assumed	assume	VERB
ftr-469	488	43	.	.	PUNCT
ftr-469	489	1	two	two	NUM
ftr-469	489	2	approaches	approach	NOUN
ftr-469	489	3	to	to	ADP
ftr-469	489	4	accounting	account	VERB
ftr-469	489	5	for	for	ADP
ftr-469	489	6	contingent	contingent	ADJ
ftr-469	489	7	liabilities	liability	NOUN
ftr-469	489	8	are	be	AUX
ftr-469	489	9	available	available	ADJ
ftr-469	489	10	if	if	SCONJ
ftr-469	489	11	one	one	PRON
ftr-469	489	12	assumes	assume	VERB
ftr-469	489	13	that	that	SCONJ
ftr-469	489	14	the	the	DET
ftr-469	489	15	expected	expect	VERB
ftr-469	489	16	value	value	NOUN
ftr-469	489	17	of	of	ADP
ftr-469	489	18	these	these	DET
ftr-469	489	19	liabilities	liability	NOUN
ftr-469	489	20	can	can	AUX
ftr-469	489	21	not	not	PART
ftr-469	489	22	be	be	AUX
ftr-469	489	23	ascertained	ascertain	VERB
ftr-469	489	24	either	either	CCONJ
ftr-469	489	25	as	as	ADP
ftr-469	489	26	of	of	ADP
ftr-469	489	27	the	the	DET
ftr-469	489	28	time	time	NOUN
ftr-469	489	29	of	of	ADP
ftr-469	489	30	sale	sale	NOUN
ftr-469	489	31	or	or	CCONJ
ftr-469	489	32	in	in	ADP
ftr-469	489	33	retrospect	retrospect	NOUN
ftr-469	489	34	.	.	PUNCT
ftr-469	490	1	the	the	DET
ftr-469	490	2	first	first	ADJ
ftr-469	490	3	would	would	AUX
ftr-469	490	4	require	require	VERB
ftr-469	490	5	capitalization	capitalization	NOUN
ftr-469	490	6	of	of	ADP
ftr-469	490	7	all	all	DET
ftr-469	490	8	amounts	amount	NOUN
ftr-469	490	9	paid	pay	VERB
ftr-469	490	10	with	with	ADP
ftr-469	490	11	respect	respect	NOUN
ftr-469	490	12	to	to	ADP
ftr-469	490	13	assumed	assume	VERB
ftr-469	490	14	contingent	contingent	ADJ
ftr-469	490	15	liabilities	liability	NOUN
ftr-469	490	16	as	as	SCONJ
ftr-469	490	17	if	if	SCONJ
ftr-469	490	18	all	all	DET
ftr-469	490	19	amounts	amount	NOUN
ftr-469	490	20	paid	pay	VERB
ftr-469	490	21	were	be	AUX
ftr-469	490	22	in	in	ADP
ftr-469	490	23	effect	effect	NOUN
ftr-469	490	24	part	part	NOUN
ftr-469	490	25	of	of	ADP
ftr-469	490	26	the	the	DET
ftr-469	490	27	purchase	purchase	NOUN
ftr-469	490	28	price	price	NOUN
ftr-469	490	29	for	for	ADP
ftr-469	490	30	assets.44	assets.44	NOUN
ftr-469	490	31	this	this	DET
ftr-469	490	32	approach	approach	NOUN
ftr-469	490	33	clearly	clearly	ADV
ftr-469	490	34	imposes	impose	VERB
ftr-469	490	35	a	a	DET
ftr-469	490	36	greater	great	ADJ
ftr-469	490	37	tax	tax	NOUN
ftr-469	490	38	burden	burden	NOUN
ftr-469	490	39	than	than	SCONJ
ftr-469	490	40	would	would	AUX
ftr-469	490	41	be	be	AUX
ftr-469	490	42	required	require	VERB
ftr-469	490	43	had	have	AUX
ftr-469	490	44	cash	cash	NOUN
ftr-469	490	45	been	be	AUX
ftr-469	490	46	paid	pay	VERB
ftr-469	490	47	.	.	PUNCT
ftr-469	491	1	but	but	CCONJ
ftr-469	491	2	with	with	ADP
ftr-469	491	3	the	the	DET
ftr-469	491	4	introduction	introduction	NOUN
ftr-469	491	5	of	of	ADP
ftr-469	491	6	section	section	NOUN
ftr-469	491	7	197	197	NUM
ftr-469	491	8	and	and	CCONJ
ftr-469	491	9	the	the	DET
ftr-469	491	10	general	general	ADJ
ftr-469	491	11	availability	availability	NOUN
ftr-469	491	12	of	of	ADP
ftr-469	491	13	fifteen	fifteen	NUM
ftr-469	491	14	year	year	NOUN
ftr-469	491	15	amortization	amortization	NOUN
ftr-469	491	16	for	for	ADP
ftr-469	491	17	all	all	DET
ftr-469	491	18	intangibles	intangible	NOUN
ftr-469	491	19	,	,	PUNCT
ftr-469	491	20	the	the	DET
ftr-469	491	21	burden	burden	NOUN
ftr-469	491	22	of	of	ADP
ftr-469	491	23	this	this	DET
ftr-469	491	24	extra	extra	ADJ
ftr-469	491	25	tax	tax	NOUN
ftr-469	491	26	has	have	AUX
ftr-469	491	27	been	be	AUX
ftr-469	491	28	substantially	substantially	ADV
ftr-469	491	29	reduced.45	reduced.45	VERB
ftr-469	491	30	the	the	DET
ftr-469	491	31	other	other	ADJ
ftr-469	491	32	alternative	alternative	NOUN
ftr-469	491	33	would	would	AUX
ftr-469	491	34	allow	allow	VERB
ftr-469	491	35	current	current	ADJ
ftr-469	491	36	deductions	deduction	NOUN
ftr-469	491	37	for	for	ADP
ftr-469	491	38	all	all	DET
ftr-469	491	39	payments	payment	NOUN
ftr-469	491	40	made	make	VERB
ftr-469	491	41	with	with	ADP
ftr-469	491	42	respect	respect	NOUN
ftr-469	491	43	to	to	AUX
ftr-469	491	44	assumed	assume	VERB
ftr-469	491	45	current	current	ADJ
ftr-469	491	46	liabilities.4	liabilities.4	PROPN
ftr-469	491	47	6	6	NUM
ftr-469	491	48	as	as	ADP
ftr-469	491	49	professor	professor	PROPN
ftr-469	491	50	halperin	halperin	NOUN
ftr-469	491	51	's	's	PART
ftr-469	491	52	44	44	NUM
ftr-469	491	53	.	.	PUNCT
ftr-469	492	1	current	current	ADJ
ftr-469	492	2	law	law	NOUN
ftr-469	492	3	seems	seem	VERB
ftr-469	492	4	clearly	clearly	ADV
ftr-469	492	5	to	to	PART
ftr-469	492	6	require	require	VERB
ftr-469	492	7	this	this	DET
ftr-469	492	8	result	result	NOUN
ftr-469	492	9	,	,	PUNCT
ftr-469	492	10	although	although	SCONJ
ftr-469	492	11	it	it	PRON
ftr-469	492	12	is	be	AUX
ftr-469	492	13	ambiguous	ambiguous	ADJ
ftr-469	492	14	whether	whether	SCONJ
ftr-469	492	15	the	the	DET
ftr-469	492	16	capitalization	capitalization	NOUN
ftr-469	492	17	should	should	AUX
ftr-469	492	18	be	be	AUX
ftr-469	492	19	as	as	ADP
ftr-469	492	20	of	of	ADP
ftr-469	492	21	the	the	DET
ftr-469	492	22	time	time	NOUN
ftr-469	492	23	of	of	ADP
ftr-469	492	24	payment	payment	NOUN
ftr-469	492	25	using	use	VERB
ftr-469	492	26	a	a	DET
ftr-469	492	27	new	new	ADJ
ftr-469	492	28	recovery	recovery	NOUN
ftr-469	492	29	period	period	NOUN
ftr-469	492	30	,	,	PUNCT
ftr-469	492	31	or	or	CCONJ
ftr-469	492	32	as	as	ADP
ftr-469	492	33	of	of	ADP
ftr-469	492	34	the	the	DET
ftr-469	492	35	time	time	NOUN
ftr-469	492	36	of	of	ADP
ftr-469	492	37	the	the	DET
ftr-469	492	38	sale	sale	NOUN
ftr-469	492	39	,	,	PUNCT
ftr-469	492	40	with	with	ADP
ftr-469	492	41	or	or	CCONJ
ftr-469	492	42	without	without	ADP
ftr-469	492	43	an	an	DET
ftr-469	492	44	adjustment	adjustment	NOUN
ftr-469	492	45	for	for	ADP
ftr-469	492	46	the	the	DET
ftr-469	492	47	passage	passage	NOUN
ftr-469	492	48	of	of	ADP
ftr-469	492	49	time	time	NOUN
ftr-469	492	50	.	.	PUNCT
ftr-469	493	1	case	case	NOUN
ftr-469	493	2	law	law	NOUN
ftr-469	493	3	has	have	AUX
ftr-469	493	4	simply	simply	ADV
ftr-469	493	5	required	require	VERB
ftr-469	493	6	the	the	DET
ftr-469	493	7	capitalization	capitalization	NOUN
ftr-469	493	8	of	of	ADP
ftr-469	493	9	all	all	DET
ftr-469	493	10	amounts	amount	NOUN
ftr-469	493	11	paid	pay	VERB
ftr-469	493	12	.	.	PUNCT
ftr-469	494	1	see	see	VERB
ftr-469	494	2	,	,	PUNCT
ftr-469	494	3	e.g.	e.g.	ADV
ftr-469	494	4	,	,	PUNCT
ftr-469	494	5	david	david	PROPN
ftr-469	494	6	r.	r.	PROPN
ftr-469	494	7	webb	webb	PROPN
ftr-469	494	8	co.	co.	PROPN
ftr-469	495	1	v.	v.	PROPN
ftr-469	495	2	commissioner	commissioner	PROPN
ftr-469	495	3	,	,	PUNCT
ftr-469	495	4	77	77	NUM
ftr-469	495	5	t.c	t.c	PROPN
ftr-469	495	6	.	.	PROPN
ftr-469	495	7	1134	1134	NUM
ftr-469	495	8	(	(	PUNCT
ftr-469	495	9	1981	1981	NUM
ftr-469	495	10	)	)	PUNCT
ftr-469	495	11	,	,	PUNCT
ftr-469	495	12	aff'd	aff'd	VERB
ftr-469	495	13	708	708	NUM
ftr-469	495	14	f.2d	f.2d	SYM
ftr-469	495	15	1254	1254	NUM
ftr-469	495	16	(	(	PUNCT
ftr-469	495	17	7th	7th	ADJ
ftr-469	495	18	cir	cir	NOUN
ftr-469	495	19	.	.	PUNCT
ftr-469	495	20	1983	1983	NUM
ftr-469	495	21	)	)	PUNCT
ftr-469	495	22	;	;	PUNCT
ftr-469	495	23	pacific	pacific	PROPN
ftr-469	495	24	transport	transport	PROPN
ftr-469	495	25	co.	co.	PROPN
ftr-469	495	26	v.	v.	PROPN
ftr-469	495	27	commissioner	commissioner	PROPN
ftr-469	495	28	,	,	PUNCT
ftr-469	495	29	483	483	NUM
ftr-469	495	30	f.2d	f.2d	NOUN
ftr-469	495	31	209	209	NUM
ftr-469	495	32	(	(	PUNCT
ftr-469	495	33	9th	9th	ADJ
ftr-469	495	34	cir	cir	NOUN
ftr-469	495	35	.	.	PROPN
ftr-469	495	36	1973	1973	NUM
ftr-469	495	37	)	)	PUNCT
ftr-469	495	38	,	,	PUNCT
ftr-469	495	39	rev'g	rev'g	NOUN
ftr-469	495	40	per	per	ADP
ftr-469	495	41	curiam	curiam	NOUN
ftr-469	495	42	,	,	PUNCT
ftr-469	495	43	29	29	NUM
ftr-469	495	44	t.c	t.c	PROPN
ftr-469	495	45	.	.	PROPN
ftr-469	495	46	memo	memo	NOUN
ftr-469	495	47	.	.	PUNCT
ftr-469	496	1	(	(	PUNCT
ftr-469	496	2	cch	cch	NOUN
ftr-469	496	3	)	)	PUNCT
ftr-469	496	4	133	133	NUM
ftr-469	496	5	,	,	PUNCT
ftr-469	496	6	39	39	NUM
ftr-469	496	7	t.c	t.c	PROPN
ftr-469	496	8	.	.	PROPN
ftr-469	496	9	memo	memo	NOUN
ftr-469	496	10	.	.	PUNCT
ftr-469	497	1	(	(	PUNCT
ftr-469	497	2	p	p	NOUN
ftr-469	497	3	-	-	PUNCT
ftr-469	497	4	h	h	NOUN
ftr-469	497	5	)	)	PUNCT
ftr-469	497	6	70,040	70,040	NUM
ftr-469	497	7	(	(	PUNCT
ftr-469	497	8	1970	1970	NUM
ftr-469	497	9	)	)	PUNCT
ftr-469	497	10	,	,	PUNCT
ftr-469	497	11	cert	cert	PROPN
ftr-469	497	12	.	.	PUNCT
ftr-469	498	1	denied	deny	VERB
ftr-469	498	2	,	,	PUNCT
ftr-469	498	3	415	415	NUM
ftr-469	498	4	u.s	u.s	PROPN
ftr-469	498	5	.	.	PROPN
ftr-469	498	6	948	948	NUM
ftr-469	498	7	(	(	PUNCT
ftr-469	498	8	1974	1974	NUM
ftr-469	498	9	)	)	PUNCT
ftr-469	498	10	and	and	CCONJ
ftr-469	498	11	reh'g	reh'g	NOUN
ftr-469	498	12	denied	deny	VERB
ftr-469	498	13	,	,	PUNCT
ftr-469	499	1	416	416	NUM
ftr-469	499	2	u.s	u.s	PROPN
ftr-469	499	3	.	.	PROPN
ftr-469	499	4	952	952	NUM
ftr-469	499	5	(	(	PUNCT
ftr-469	499	6	1974	1974	NUM
ftr-469	499	7	)	)	PUNCT
ftr-469	499	8	.	.	PUNCT
ftr-469	500	1	the	the	DET
ftr-469	500	2	regulations	regulation	NOUN
ftr-469	500	3	under	under	ADP
ftr-469	500	4	§	§	PROPN
ftr-469	500	5	338	338	NUM
ftr-469	500	6	provide	provide	VERB
ftr-469	500	7	a	a	DET
ftr-469	500	8	variant	variant	NOUN
ftr-469	500	9	on	on	ADP
ftr-469	500	10	this	this	DET
ftr-469	500	11	approach	approach	NOUN
ftr-469	500	12	,	,	PUNCT
ftr-469	500	13	apparently	apparently	ADV
ftr-469	500	14	allowing	allow	VERB
ftr-469	500	15	basis	basis	NOUN
ftr-469	500	16	when	when	SCONJ
ftr-469	500	17	the	the	DET
ftr-469	500	18	liability	liability	NOUN
ftr-469	500	19	is	be	AUX
ftr-469	500	20	fixed	fix	VERB
ftr-469	500	21	(	(	PUNCT
ftr-469	500	22	rather	rather	ADV
ftr-469	500	23	than	than	ADP
ftr-469	500	24	when	when	SCONJ
ftr-469	500	25	paid	pay	VERB
ftr-469	500	26	)	)	PUNCT
ftr-469	500	27	.	.	PUNCT
ftr-469	501	1	thus	thus	ADV
ftr-469	501	2	,	,	PUNCT
ftr-469	501	3	current	current	ADJ
ftr-469	501	4	authority	authority	NOUN
ftr-469	501	5	suggests	suggest	VERB
ftr-469	501	6	directly	directly	ADV
ftr-469	501	7	tying	tie	VERB
ftr-469	501	8	all	all	DET
ftr-469	501	9	payments	payment	NOUN
ftr-469	501	10	to	to	ADP
ftr-469	501	11	assets	asset	NOUN
ftr-469	501	12	acquired	acquire	VERB
ftr-469	501	13	,	,	PUNCT
ftr-469	501	14	an	an	DET
ftr-469	501	15	approach	approach	NOUN
ftr-469	501	16	that	that	PRON
ftr-469	501	17	clearly	clearly	ADV
ftr-469	501	18	will	will	AUX
ftr-469	501	19	overstate	overstate	VERB
ftr-469	501	20	the	the	DET
ftr-469	501	21	value	value	NOUN
ftr-469	501	22	of	of	ADP
ftr-469	501	23	assets	asset	NOUN
ftr-469	501	24	acquired	acquire	VERB
ftr-469	501	25	when	when	SCONJ
ftr-469	501	26	contingencies	contingency	NOUN
ftr-469	501	27	are	be	AUX
ftr-469	501	28	resolved	resolve	VERB
ftr-469	501	29	unfavorably	unfavorably	ADV
ftr-469	501	30	to	to	ADP
ftr-469	501	31	the	the	DET
ftr-469	501	32	buyer	buyer	NOUN
ftr-469	501	33	.	.	PUNCT
ftr-469	502	1	45	45	NUM
ftr-469	502	2	.	.	PUNCT
ftr-469	502	3	assuming	assume	VERB
ftr-469	502	4	a	a	DET
ftr-469	502	5	6	6	NUM
ftr-469	502	6	%	%	NOUN
ftr-469	502	7	after	after	ADP
ftr-469	502	8	-	-	PUNCT
ftr-469	502	9	tax	tax	NOUN
ftr-469	502	10	interest	interest	NOUN
ftr-469	502	11	rate	rate	NOUN
ftr-469	502	12	,	,	PUNCT
ftr-469	502	13	a	a	DET
ftr-469	502	14	payment	payment	NOUN
ftr-469	502	15	technically	technically	ADV
ftr-469	502	16	entitled	entitle	VERB
ftr-469	502	17	to	to	ADP
ftr-469	502	18	an	an	DET
ftr-469	502	19	immediate	immediate	ADJ
ftr-469	502	20	deduction	deduction	NOUN
ftr-469	502	21	is	be	AUX
ftr-469	502	22	reduced	reduce	VERB
ftr-469	502	23	by	by	ADP
ftr-469	502	24	15	15	NUM
ftr-469	502	25	-	-	PUNCT
ftr-469	502	26	year	year	NOUN
ftr-469	502	27	amortization	amortization	NOUN
ftr-469	502	28	to	to	ADP
ftr-469	502	29	a	a	DET
ftr-469	502	30	series	series	NOUN
ftr-469	502	31	of	of	ADP
ftr-469	502	32	future	future	ADJ
ftr-469	502	33	deductions	deduction	NOUN
ftr-469	502	34	worth	worth	ADJ
ftr-469	502	35	about	about	ADV
ftr-469	502	36	64	64	NUM
ftr-469	502	37	%	%	NOUN
ftr-469	502	38	of	of	ADP
ftr-469	502	39	the	the	DET
ftr-469	502	40	value	value	NOUN
ftr-469	502	41	of	of	ADP
ftr-469	502	42	an	an	DET
ftr-469	502	43	immediate	immediate	ADJ
ftr-469	502	44	deduction	deduction	NOUN
ftr-469	502	45	.	.	PUNCT
ftr-469	503	1	without	without	ADP
ftr-469	503	2	amortization	amortization	NOUN
ftr-469	503	3	under	under	ADP
ftr-469	503	4	§	§	PROPN
ftr-469	503	5	197	197	NUM
ftr-469	503	6	,	,	PUNCT
ftr-469	503	7	the	the	DET
ftr-469	503	8	denial	denial	NOUN
ftr-469	503	9	of	of	ADP
ftr-469	503	10	an	an	DET
ftr-469	503	11	immediate	immediate	ADJ
ftr-469	503	12	deduction	deduction	NOUN
ftr-469	503	13	would	would	AUX
ftr-469	503	14	have	have	AUX
ftr-469	503	15	produced	produce	VERB
ftr-469	503	16	basis	basis	NOUN
ftr-469	503	17	only	only	ADV
ftr-469	503	18	available	available	ADJ
ftr-469	503	19	on	on	ADP
ftr-469	503	20	a	a	DET
ftr-469	503	21	later	later	ADJ
ftr-469	503	22	taxable	taxable	ADJ
ftr-469	503	23	sale	sale	NOUN
ftr-469	503	24	of	of	ADP
ftr-469	503	25	assets	asset	NOUN
ftr-469	503	26	.	.	PUNCT
ftr-469	504	1	46	46	NUM
ftr-469	504	2	.	.	PUNCT
ftr-469	505	1	this	this	DET
ftr-469	505	2	treatment	treatment	NOUN
ftr-469	505	3	has	have	AUX
ftr-469	505	4	been	be	AUX
ftr-469	505	5	proposed	propose	VERB
ftr-469	505	6	,	,	PUNCT
ftr-469	505	7	among	among	ADP
ftr-469	505	8	other	other	ADJ
ftr-469	505	9	places	place	NOUN
ftr-469	505	10	,	,	PUNCT
ftr-469	505	11	by	by	ADP
ftr-469	505	12	the	the	DET
ftr-469	505	13	new	new	PROPN
ftr-469	505	14	york	york	PROPN
ftr-469	505	15	state	state	PROPN
ftr-469	505	16	bar	bar	PROPN
ftr-469	505	17	association	association	NOUN
ftr-469	505	18	tax	tax	NOUN
ftr-469	505	19	section	section	NOUN
ftr-469	505	20	.	.	PUNCT
ftr-469	506	1	richard	richard	PROPN
ftr-469	506	2	l.	l.	PROPN
ftr-469	506	3	reinhold	reinhold	PROPN
ftr-469	506	4	,	,	PUNCT
ftr-469	506	5	report	report	NOUN
ftr-469	506	6	on	on	ADP
ftr-469	506	7	the	the	DET
ftr-469	506	8	federal	federal	ADJ
ftr-469	506	9	income	income	NOUN
ftr-469	506	10	tax	tax	NOUN
ftr-469	506	11	treatment	treatment	NOUN
ftr-469	506	12	of	of	ADP
ftr-469	506	13	contingent	contingent	ADJ
ftr-469	506	14	liabilities	liability	NOUN
ftr-469	506	15	in	in	ADP
ftr-469	506	16	taxable	taxable	ADJ
ftr-469	506	17	asset	asset	NOUN
ftr-469	506	18	acquisition	acquisition	NOUN
ftr-469	506	19	transactions	transaction	NOUN
ftr-469	506	20	,	,	PUNCT
ftr-469	506	21	49	49	NUM
ftr-469	506	22	tax	tax	NOUN
ftr-469	506	23	notes	note	NOUN
ftr-469	506	24	883	883	NUM
ftr-469	506	25	(	(	PUNCT
ftr-469	506	26	nov	nov	PROPN
ftr-469	506	27	.	.	PROPN
ftr-469	506	28	19	19	NUM
ftr-469	506	29	,	,	PUNCT
ftr-469	506	30	1990	1990	NUM
ftr-469	506	31	)	)	PUNCT
ftr-469	506	32	.	.	PUNCT
ftr-469	507	1	[	[	X
ftr-469	507	2	vol	vol	NOUN
ftr-469	507	3	.	.	PUNCT
ftr-469	508	1	3:10	3:10	NUM
ftr-469	508	2	accounting	accounting	NOUN
ftr-469	508	3	for	for	ADP
ftr-469	508	4	the	the	DET
ftr-469	508	5	assuinption	assuinption	NOUN
ftr-469	508	6	of	of	ADP
ftr-469	508	7	contingent	contingent	ADJ
ftr-469	508	8	liabilities	liability	NOUN
ftr-469	508	9	analysis	analysis	NOUN
ftr-469	508	10	reveals	reveal	NOUN
ftr-469	508	11	,	,	PUNCT
ftr-469	508	12	this	this	DET
ftr-469	508	13	treatment	treatment	NOUN
ftr-469	508	14	would	would	AUX
ftr-469	508	15	produce	produce	VERB
ftr-469	508	16	the	the	DET
ftr-469	508	17	same	same	ADJ
ftr-469	508	18	result	result	NOUN
ftr-469	508	19	as	as	ADP
ftr-469	508	20	allowing	allow	VERB
ftr-469	508	21	a	a	DET
ftr-469	508	22	deduction	deduction	NOUN
ftr-469	508	23	at	at	ADP
ftr-469	508	24	the	the	DET
ftr-469	508	25	time	time	NOUN
ftr-469	508	26	of	of	ADP
ftr-469	508	27	the	the	DET
ftr-469	508	28	sale	sale	NOUN
ftr-469	508	29	for	for	ADP
ftr-469	508	30	the	the	DET
ftr-469	508	31	expected	expect	VERB
ftr-469	508	32	value	value	NOUN
ftr-469	508	33	of	of	ADP
ftr-469	508	34	the	the	DET
ftr-469	508	35	liability	liability	NOUN
ftr-469	508	36	.	.	PUNCT
ftr-469	509	1	(	(	PUNCT
ftr-469	509	2	it	it	PRON
ftr-469	509	3	would	would	AUX
ftr-469	509	4	also	also	ADV
ftr-469	509	5	provide	provide	VERB
ftr-469	509	6	an	an	DET
ftr-469	509	7	automatic	automatic	ADJ
ftr-469	509	8	adjustment	adjustment	NOUN
ftr-469	509	9	for	for	ADP
ftr-469	509	10	the	the	DET
ftr-469	509	11	resolution	resolution	NOUN
ftr-469	509	12	value	value	NOUN
ftr-469	509	13	,	,	PUNCT
ftr-469	509	14	to	to	ADP
ftr-469	509	15	the	the	DET
ftr-469	509	16	extent	extent	NOUN
ftr-469	509	17	that	that	SCONJ
ftr-469	509	18	the	the	DET
ftr-469	509	19	amount	amount	NOUN
ftr-469	509	20	actually	actually	ADV
ftr-469	509	21	deducted	deduct	VERB
ftr-469	509	22	varied	varied	ADJ
ftr-469	509	23	from	from	ADP
ftr-469	509	24	this	this	DET
ftr-469	509	25	expected	expect	VERB
ftr-469	509	26	value	value	NOUN
ftr-469	509	27	.	.	PUNCT
ftr-469	509	28	)	)	PUNCT
ftr-469	510	1	to	to	ADP
ftr-469	510	2	the	the	DET
ftr-469	510	3	extent	extent	NOUN
ftr-469	510	4	that	that	SCONJ
ftr-469	510	5	the	the	DET
ftr-469	510	6	contingent	contingent	NOUN
ftr-469	510	7	liability	liability	NOUN
ftr-469	510	8	related	relate	VERB
ftr-469	510	9	to	to	ADP
ftr-469	510	10	arrangements	arrangement	NOUN
ftr-469	510	11	,	,	PUNCT
ftr-469	510	12	like	like	ADP
ftr-469	510	13	deferred	defer	VERB
ftr-469	510	14	compensation	compensation	NOUN
ftr-469	510	15	,	,	PUNCT
ftr-469	510	16	that	that	PRON
ftr-469	510	17	involve	involve	VERB
ftr-469	510	18	values	value	NOUN
ftr-469	510	19	that	that	PRON
ftr-469	510	20	will	will	AUX
ftr-469	510	21	be	be	AUX
ftr-469	510	22	omitted	omit	VERB
ftr-469	510	23	from	from	ADP
ftr-469	510	24	the	the	DET
ftr-469	510	25	tax	tax	NOUN
ftr-469	510	26	base	base	NOUN
ftr-469	510	27	unless	unless	SCONJ
ftr-469	510	28	surrogate	surrogate	ADJ
ftr-469	510	29	taxation	taxation	NOUN
ftr-469	510	30	is	be	AUX
ftr-469	510	31	used	use	VERB
ftr-469	510	32	,	,	PUNCT
ftr-469	510	33	the	the	DET
ftr-469	510	34	overall	overall	ADJ
ftr-469	510	35	transaction	transaction	NOUN
ftr-469	510	36	will	will	AUX
ftr-469	510	37	be	be	AUX
ftr-469	510	38	undertaxed	undertaxe	VERB
ftr-469	510	39	under	under	ADP
ftr-469	510	40	this	this	DET
ftr-469	510	41	alternative	alternative	NOUN
ftr-469	510	42	.	.	PUNCT
ftr-469	511	1	the	the	DET
ftr-469	511	2	benefit	benefit	NOUN
ftr-469	511	3	to	to	ADP
ftr-469	511	4	the	the	DET
ftr-469	511	5	taxpayer	taxpayer	NOUN
ftr-469	511	6	of	of	ADP
ftr-469	511	7	accelerating	accelerate	VERB
ftr-469	511	8	the	the	DET
ftr-469	511	9	deduction	deduction	NOUN
ftr-469	511	10	as	as	ADP
ftr-469	511	11	an	an	DET
ftr-469	511	12	offset	offset	NOUN
ftr-469	511	13	to	to	PART
ftr-469	511	14	income	income	VERB
ftr-469	511	15	for	for	ADP
ftr-469	511	16	the	the	DET
ftr-469	511	17	amount	amount	NOUN
ftr-469	511	18	paid	pay	VERB
ftr-469	511	19	on	on	ADP
ftr-469	511	20	the	the	DET
ftr-469	511	21	liability	liability	NOUN
ftr-469	511	22	would	would	AUX
ftr-469	511	23	depend	depend	VERB
ftr-469	511	24	upon	upon	SCONJ
ftr-469	511	25	the	the	DET
ftr-469	511	26	cost	cost	NOUN
ftr-469	511	27	recovery	recovery	NOUN
ftr-469	511	28	that	that	PRON
ftr-469	511	29	would	would	AUX
ftr-469	511	30	have	have	AUX
ftr-469	511	31	been	be	AUX
ftr-469	511	32	allowed	allow	VERB
ftr-469	511	33	on	on	ADP
ftr-469	511	34	the	the	DET
ftr-469	511	35	assets	asset	NOUN
ftr-469	511	36	acquired	acquire	VERB
ftr-469	511	37	had	have	VERB
ftr-469	511	38	the	the	DET
ftr-469	511	39	expected	expect	VERB
ftr-469	511	40	value	value	NOUN
ftr-469	511	41	been	be	AUX
ftr-469	511	42	known	know	VERB
ftr-469	511	43	and	and	CCONJ
ftr-469	511	44	properly	properly	ADV
ftr-469	511	45	accounted	account	VERB
ftr-469	511	46	for.47	for.47	NOUN
ftr-469	511	47	to	to	ADP
ftr-469	511	48	the	the	DET
ftr-469	511	49	extent	extent	NOUN
ftr-469	511	50	,	,	PUNCT
ftr-469	511	51	however	however	ADV
ftr-469	511	52	,	,	PUNCT
ftr-469	511	53	that	that	SCONJ
ftr-469	511	54	the	the	DET
ftr-469	511	55	contingent	contingent	NOUN
ftr-469	511	56	liability	liability	NOUN
ftr-469	511	57	relates	relate	VERB
ftr-469	511	58	to	to	ADP
ftr-469	511	59	arrangements	arrangement	NOUN
ftr-469	511	60	in	in	ADP
ftr-469	511	61	which	which	PRON
ftr-469	511	62	surrogate	surrogate	ADJ
ftr-469	511	63	taxation	taxation	NOUN
ftr-469	511	64	is	be	AUX
ftr-469	511	65	not	not	PART
ftr-469	511	66	appropriate	appropriate	ADJ
ftr-469	511	67	,	,	PUNCT
ftr-469	511	68	the	the	DET
ftr-469	511	69	degree	degree	NOUN
ftr-469	511	70	of	of	ADP
ftr-469	511	71	undertaxation	undertaxation	NOUN
ftr-469	511	72	will	will	AUX
ftr-469	511	73	be	be	AUX
ftr-469	511	74	less	less	ADJ
ftr-469	511	75	.	.	PUNCT
ftr-469	512	1	(	(	PUNCT
ftr-469	512	2	there	there	PRON
ftr-469	512	3	may	may	AUX
ftr-469	512	4	be	be	AUX
ftr-469	512	5	a	a	DET
ftr-469	512	6	lesser	less	ADJ
ftr-469	512	7	tax	tax	NOUN
ftr-469	512	8	burden	burden	NOUN
ftr-469	512	9	as	as	ADP
ftr-469	512	10	a	a	DET
ftr-469	512	11	result	result	NOUN
ftr-469	512	12	of	of	ADP
ftr-469	512	13	the	the	DET
ftr-469	512	14	sale	sale	NOUN
ftr-469	512	15	of	of	ADP
ftr-469	512	16	the	the	DET
ftr-469	512	17	assets	asset	NOUN
ftr-469	512	18	than	than	SCONJ
ftr-469	512	19	there	there	PRON
ftr-469	512	20	would	would	AUX
ftr-469	512	21	have	have	AUX
ftr-469	512	22	been	be	AUX
ftr-469	512	23	without	without	ADP
ftr-469	512	24	the	the	DET
ftr-469	512	25	sale	sale	NOUN
ftr-469	512	26	,	,	PUNCT
ftr-469	512	27	as	as	SCONJ
ftr-469	512	28	will	will	AUX
ftr-469	512	29	generally	generally	ADV
ftr-469	512	30	be	be	AUX
ftr-469	512	31	the	the	DET
ftr-469	512	32	case	case	NOUN
ftr-469	512	33	when	when	SCONJ
ftr-469	512	34	losses	loss	NOUN
ftr-469	512	35	recognized	recognize	VERB
ftr-469	512	36	on	on	ADP
ftr-469	512	37	assets	asset	NOUN
ftr-469	512	38	as	as	ADP
ftr-469	512	39	a	a	DET
ftr-469	512	40	result	result	NOUN
ftr-469	512	41	of	of	ADP
ftr-469	512	42	the	the	DET
ftr-469	512	43	sale	sale	NOUN
ftr-469	512	44	are	be	AUX
ftr-469	512	45	greater	great	ADJ
ftr-469	512	46	than	than	ADP
ftr-469	512	47	gains	gain	NOUN
ftr-469	512	48	so	so	ADV
ftr-469	512	49	recognized	recognize	VERB
ftr-469	512	50	.	.	PUNCT
ftr-469	512	51	)	)	PUNCT
ftr-469	513	1	from	from	ADP
ftr-469	513	2	a	a	DET
ftr-469	513	3	practical	practical	ADJ
ftr-469	513	4	standpoint	standpoint	NOUN
ftr-469	513	5	a	a	DET
ftr-469	513	6	comparison	comparison	NOUN
ftr-469	513	7	of	of	ADP
ftr-469	513	8	the	the	DET
ftr-469	513	9	alternatives	alternative	NOUN
ftr-469	513	10	for	for	ADP
ftr-469	513	11	accounting	account	VERB
ftr-469	513	12	for	for	ADP
ftr-469	513	13	assumed	assume	VERB
ftr-469	513	14	contingent	contingent	ADJ
ftr-469	513	15	liabilities	liability	NOUN
ftr-469	513	16	must	must	AUX
ftr-469	513	17	take	take	VERB
ftr-469	513	18	into	into	ADP
ftr-469	513	19	account	account	NOUN
ftr-469	513	20	the	the	DET
ftr-469	513	21	effects	effect	NOUN
ftr-469	513	22	of	of	ADP
ftr-469	513	23	the	the	DET
ftr-469	513	24	likely	likely	ADJ
ftr-469	513	25	errors	error	NOUN
ftr-469	513	26	involved	involve	VERB
ftr-469	513	27	in	in	ADP
ftr-469	513	28	the	the	DET
ftr-469	513	29	implementation	implementation	NOUN
ftr-469	513	30	of	of	ADP
ftr-469	513	31	these	these	DET
ftr-469	513	32	alternatives	alternative	NOUN
ftr-469	513	33	.	.	PUNCT
ftr-469	514	1	under	under	ADP
ftr-469	514	2	all	all	DET
ftr-469	514	3	methods	method	NOUN
ftr-469	514	4	,	,	PUNCT
ftr-469	514	5	there	there	PRON
ftr-469	514	6	will	will	AUX
ftr-469	514	7	be	be	AUX
ftr-469	514	8	an	an	DET
ftr-469	514	9	advantage	advantage	NOUN
ftr-469	514	10	to	to	ADP
ftr-469	514	11	understating	understate	VERB
ftr-469	514	12	,	,	PUNCT
ftr-469	514	13	if	if	SCONJ
ftr-469	514	14	not	not	PART
ftr-469	514	15	ignoring	ignore	VERB
ftr-469	514	16	completely	completely	ADV
ftr-469	514	17	,	,	PUNCT
ftr-469	514	18	the	the	DET
ftr-469	514	19	expected	expect	VERB
ftr-469	514	20	value	value	NOUN
ftr-469	514	21	of	of	ADP
ftr-469	514	22	the	the	DET
ftr-469	514	23	contingent	contingent	NOUN
ftr-469	514	24	liability	liability	NOUN
ftr-469	514	25	,	,	PUNCT
ftr-469	514	26	at	at	ADP
ftr-469	514	27	least	least	ADJ
ftr-469	514	28	if	if	SCONJ
ftr-469	514	29	one	one	PRON
ftr-469	514	30	assumes	assume	VERB
ftr-469	514	31	that	that	SCONJ
ftr-469	514	32	payments	payment	NOUN
ftr-469	514	33	that	that	PRON
ftr-469	514	34	are	be	AUX
ftr-469	514	35	not	not	PART
ftr-469	514	36	treated	treat	VERB
ftr-469	514	37	as	as	ADP
ftr-469	514	38	payments	payment	NOUN
ftr-469	514	39	on	on	ADP
ftr-469	514	40	the	the	DET
ftr-469	514	41	expected	expect	VERB
ftr-469	514	42	value	value	NOUN
ftr-469	514	43	of	of	ADP
ftr-469	514	44	the	the	DET
ftr-469	514	45	liability	liability	NOUN
ftr-469	514	46	are	be	AUX
ftr-469	514	47	entitled	entitle	VERB
ftr-469	514	48	to	to	ADP
ftr-469	514	49	current	current	ADJ
ftr-469	514	50	deduction	deduction	NOUN
ftr-469	514	51	.	.	PUNCT
ftr-469	515	1	this	this	DET
ftr-469	515	2	advantage	advantage	NOUN
ftr-469	515	3	will	will	AUX
ftr-469	515	4	always	always	ADV
ftr-469	515	5	be	be	AUX
ftr-469	515	6	the	the	DET
ftr-469	515	7	difference	difference	NOUN
ftr-469	515	8	between	between	ADP
ftr-469	515	9	the	the	DET
ftr-469	515	10	value	value	NOUN
ftr-469	515	11	of	of	ADP
ftr-469	515	12	current	current	ADJ
ftr-469	515	13	deduction	deduction	NOUN
ftr-469	515	14	for	for	ADP
ftr-469	515	15	the	the	DET
ftr-469	515	16	expected	expect	VERB
ftr-469	515	17	value	value	NOUN
ftr-469	515	18	of	of	ADP
ftr-469	515	19	the	the	DET
ftr-469	515	20	liability	liability	NOUN
ftr-469	515	21	,	,	PUNCT
ftr-469	515	22	and	and	CCONJ
ftr-469	515	23	the	the	DET
ftr-469	515	24	value	value	NOUN
ftr-469	515	25	of	of	ADP
ftr-469	515	26	the	the	DET
ftr-469	515	27	cost	cost	NOUN
ftr-469	515	28	recovery	recovery	NOUN
ftr-469	515	29	that	that	PRON
ftr-469	515	30	would	would	AUX
ftr-469	515	31	have	have	AUX
ftr-469	515	32	been	be	AUX
ftr-469	515	33	available	available	ADJ
ftr-469	515	34	had	have	VERB
ftr-469	515	35	the	the	DET
ftr-469	515	36	expected	expect	VERB
ftr-469	515	37	value	value	NOUN
ftr-469	515	38	of	of	ADP
ftr-469	515	39	the	the	DET
ftr-469	515	40	liability	liability	NOUN
ftr-469	515	41	been	be	AUX
ftr-469	515	42	assigned	assign	VERB
ftr-469	515	43	a	a	DET
ftr-469	515	44	proper	proper	ADJ
ftr-469	515	45	cost	cost	NOUN
ftr-469	515	46	recovery	recovery	NOUN
ftr-469	515	47	.	.	PUNCT
ftr-469	516	1	indeed	indeed	ADV
ftr-469	516	2	,	,	PUNCT
ftr-469	516	3	the	the	DET
ftr-469	516	4	understatement	understatement	NOUN
ftr-469	516	5	of	of	ADP
ftr-469	516	6	a	a	DET
ftr-469	516	7	contingent	contingent	ADJ
ftr-469	516	8	liability	liability	NOUN
ftr-469	516	9	and	and	CCONJ
ftr-469	516	10	the	the	DET
ftr-469	516	11	ignoring	ignoring	NOUN
ftr-469	516	12	of	of	ADP
ftr-469	516	13	the	the	DET
ftr-469	516	14	fact	fact	NOUN
ftr-469	516	15	of	of	ADP
ftr-469	516	16	the	the	DET
ftr-469	516	17	liability	liability	NOUN
ftr-469	516	18	assumption	assumption	NOUN
ftr-469	516	19	involve	involve	VERB
ftr-469	516	20	exactly	exactly	ADV
ftr-469	516	21	the	the	DET
ftr-469	516	22	same	same	ADJ
ftr-469	516	23	potential	potential	ADJ
ftr-469	516	24	error	error	NOUN
ftr-469	516	25	:	:	PUNCT
ftr-469	516	26	avoiding	avoid	VERB
ftr-469	516	27	the	the	DET
ftr-469	516	28	drag	drag	NOUN
ftr-469	516	29	on	on	ADP
ftr-469	516	30	deductions	deduction	NOUN
ftr-469	516	31	involved	involve	VERB
ftr-469	516	32	in	in	ADP
ftr-469	516	33	proper	proper	ADJ
ftr-469	516	34	capitalization	capitalization	NOUN
ftr-469	516	35	and	and	CCONJ
ftr-469	516	36	cost	cost	NOUN
ftr-469	516	37	recovery	recovery	NOUN
ftr-469	516	38	.	.	PUNCT
ftr-469	517	1	ix	ix	INTJ
ftr-469	517	2	.	.	PUNCT
ftr-469	518	1	should	should	AUX
ftr-469	518	2	the	the	DET
ftr-469	518	3	accounting	accounting	NOUN
ftr-469	518	4	for	for	ADP
ftr-469	518	5	a	a	DET
ftr-469	518	6	cash	cash	NOUN
ftr-469	518	7	purchase	purchase	NOUN
ftr-469	518	8	be	be	AUX
ftr-469	518	9	the	the	DET
ftr-469	518	10	only	only	ADJ
ftr-469	518	11	norm	norm	NOUN
ftr-469	518	12	for	for	ADP
ftr-469	518	13	evaluating	evaluate	VERB
ftr-469	518	14	possible	possible	ADJ
ftr-469	518	15	accounting	accounting	NOUN
ftr-469	518	16	treatments	treatment	NOUN
ftr-469	518	17	?	?	PUNCT
ftr-469	519	1	professor	professor	NOUN
ftr-469	519	2	halperin	halperin	NOUN
ftr-469	519	3	's	's	PART
ftr-469	519	4	analysis	analysis	NOUN
ftr-469	519	5	began	begin	VERB
ftr-469	519	6	with	with	ADP
ftr-469	519	7	the	the	DET
ftr-469	519	8	proposition	proposition	NOUN
ftr-469	519	9	that	that	SCONJ
ftr-469	519	10	all	all	DET
ftr-469	519	11	transactions	transaction	NOUN
ftr-469	519	12	in	in	ADP
ftr-469	519	13	which	which	PRON
ftr-469	519	14	liabilities	liability	NOUN
ftr-469	519	15	are	be	AUX
ftr-469	519	16	assumed	assume	VERB
ftr-469	519	17	should	should	AUX
ftr-469	519	18	receive	receive	VERB
ftr-469	519	19	the	the	DET
ftr-469	519	20	same	same	ADJ
ftr-469	519	21	tax	tax	NOUN
ftr-469	519	22	47	47	NUM
ftr-469	519	23	.	.	PUNCT
ftr-469	520	1	a	a	DET
ftr-469	520	2	current	current	ADJ
ftr-469	520	3	deduction	deduction	NOUN
ftr-469	520	4	with	with	ADP
ftr-469	520	5	a	a	DET
ftr-469	520	6	present	present	ADJ
ftr-469	520	7	value	value	NOUN
ftr-469	520	8	of	of	ADP
ftr-469	520	9	i	i	PRON
ftr-469	520	10	has	have	AUX
ftr-469	520	11	been	be	AUX
ftr-469	520	12	allowed	allow	VERB
ftr-469	520	13	instead	instead	ADV
ftr-469	520	14	of	of	ADP
ftr-469	520	15	cost	cost	NOUN
ftr-469	520	16	recovery	recovery	NOUN
ftr-469	520	17	with	with	ADP
ftr-469	520	18	a	a	DET
ftr-469	520	19	present	present	ADJ
ftr-469	520	20	value	value	NOUN
ftr-469	520	21	of	of	ADP
ftr-469	520	22	.64	.64	NUM
ftr-469	520	23	if	if	SCONJ
ftr-469	520	24	the	the	DET
ftr-469	520	25	acquired	acquire	VERB
ftr-469	520	26	assets	asset	NOUN
ftr-469	520	27	were	be	AUX
ftr-469	520	28	primarily	primarily	ADV
ftr-469	520	29	intangibles	intangible	NOUN
ftr-469	520	30	for	for	ADP
ftr-469	520	31	which	which	PRON
ftr-469	520	32	15	15	NUM
ftr-469	520	33	-	-	PUNCT
ftr-469	520	34	year	year	NOUN
ftr-469	520	35	amortization	amortization	NOUN
ftr-469	520	36	is	be	AUX
ftr-469	520	37	available	available	ADJ
ftr-469	520	38	under	under	ADP
ftr-469	520	39	§	§	PROPN
ftr-469	520	40	197	197	NUM
ftr-469	520	41	;	;	PUNCT
ftr-469	520	42	about	about	ADV
ftr-469	520	43	.44	.44	NUM
ftr-469	520	44	if	if	SCONJ
ftr-469	520	45	the	the	DET
ftr-469	520	46	acquired	acquire	VERB
ftr-469	520	47	assets	asset	NOUN
ftr-469	520	48	were	be	AUX
ftr-469	520	49	primarily	primarily	ADV
ftr-469	520	50	commercial	commercial	ADJ
ftr-469	520	51	real	real	ADJ
ftr-469	520	52	estate	estate	NOUN
ftr-469	520	53	;	;	PUNCT
ftr-469	520	54	of	of	ADP
ftr-469	520	55	undeterminable	undeterminable	ADJ
ftr-469	520	56	value	value	NOUN
ftr-469	520	57	if	if	SCONJ
ftr-469	520	58	the	the	DET
ftr-469	520	59	assets	asset	NOUN
ftr-469	520	60	were	be	AUX
ftr-469	520	61	primarily	primarily	ADV
ftr-469	520	62	unimproved	unimproved	ADJ
ftr-469	520	63	real	real	ADJ
ftr-469	520	64	estate	estate	NOUN
ftr-469	520	65	for	for	ADP
ftr-469	520	66	which	which	PRON
ftr-469	520	67	cost	cost	NOUN
ftr-469	520	68	recovery	recovery	NOUN
ftr-469	520	69	would	would	AUX
ftr-469	520	70	be	be	AUX
ftr-469	520	71	allowed	allow	VERB
ftr-469	520	72	only	only	ADV
ftr-469	520	73	upon	upon	SCONJ
ftr-469	520	74	sale	sale	NOUN
ftr-469	520	75	.	.	PUNCT
ftr-469	521	1	1997	1997	NUM
ftr-469	521	2	]	]	PUNCT
ftr-469	521	3	florida	florida	PROPN
ftr-469	521	4	tax	tax	PROPN
ftr-469	521	5	review	review	NOUN
ftr-469	521	6	treatment	treatment	NOUN
ftr-469	521	7	as	as	ADP
ftr-469	521	8	transactions	transaction	NOUN
ftr-469	521	9	in	in	ADP
ftr-469	521	10	which	which	PRON
ftr-469	521	11	only	only	ADV
ftr-469	521	12	cash	cash	NOUN
ftr-469	521	13	is	be	AUX
ftr-469	521	14	given	give	VERB
ftr-469	521	15	as	as	ADP
ftr-469	521	16	consideration	consideration	NOUN
ftr-469	521	17	.	.	PUNCT
ftr-469	522	1	this	this	DET
ftr-469	522	2	starting	starting	NOUN
ftr-469	522	3	point	point	NOUN
ftr-469	522	4	assumes	assume	VERB
ftr-469	522	5	that	that	SCONJ
ftr-469	522	6	it	it	PRON
ftr-469	522	7	is	be	AUX
ftr-469	522	8	possible	possible	ADJ
ftr-469	522	9	to	to	PART
ftr-469	522	10	identify	identify	VERB
ftr-469	522	11	a	a	DET
ftr-469	522	12	cash	cash	NOUN
ftr-469	522	13	price	price	NOUN
ftr-469	522	14	that	that	PRON
ftr-469	522	15	represents	represent	VERB
ftr-469	522	16	the	the	DET
ftr-469	522	17	fair	fair	ADJ
ftr-469	522	18	market	market	NOUN
ftr-469	522	19	value	value	NOUN
ftr-469	522	20	of	of	ADP
ftr-469	522	21	the	the	DET
ftr-469	522	22	assets	asset	NOUN
ftr-469	522	23	in	in	ADP
ftr-469	522	24	question	question	NOUN
ftr-469	522	25	,	,	PUNCT
ftr-469	522	26	without	without	ADP
ftr-469	522	27	regard	regard	NOUN
ftr-469	522	28	for	for	ADP
ftr-469	522	29	the	the	DET
ftr-469	522	30	tax	tax	NOUN
ftr-469	522	31	treatment	treatment	NOUN
ftr-469	522	32	anticipated	anticipate	VERB
ftr-469	522	33	in	in	ADP
ftr-469	522	34	connection	connection	NOUN
ftr-469	522	35	with	with	ADP
ftr-469	522	36	the	the	DET
ftr-469	522	37	future	future	ADJ
ftr-469	522	38	use	use	NOUN
ftr-469	522	39	of	of	ADP
ftr-469	522	40	the	the	DET
ftr-469	522	41	assets	asset	NOUN
ftr-469	522	42	.	.	PUNCT
ftr-469	523	1	this	this	PRON
ftr-469	523	2	may	may	AUX
ftr-469	523	3	be	be	AUX
ftr-469	523	4	an	an	DET
ftr-469	523	5	ill	ill	ADV
ftr-469	523	6	-	-	PUNCT
ftr-469	523	7	conceived	conceive	VERB
ftr-469	523	8	notion	notion	NOUN
ftr-469	523	9	.	.	PUNCT
ftr-469	524	1	the	the	DET
ftr-469	524	2	price	price	NOUN
ftr-469	524	3	of	of	ADP
ftr-469	524	4	virtually	virtually	ADV
ftr-469	524	5	any	any	DET
ftr-469	524	6	asset	asset	NOUN
ftr-469	524	7	will	will	AUX
ftr-469	524	8	reflect	reflect	VERB
ftr-469	524	9	the	the	DET
ftr-469	524	10	tax	tax	NOUN
ftr-469	524	11	treatment	treatment	NOUN
ftr-469	524	12	of	of	ADP
ftr-469	524	13	the	the	DET
ftr-469	524	14	ongoing	ongoing	ADJ
ftr-469	524	15	business	business	NOUN
ftr-469	524	16	anticipated	anticipate	VERB
ftr-469	524	17	by	by	ADP
ftr-469	524	18	the	the	DET
ftr-469	524	19	buyer	buyer	NOUN
ftr-469	524	20	.	.	PUNCT
ftr-469	525	1	although	although	SCONJ
ftr-469	525	2	it	it	PRON
ftr-469	525	3	may	may	AUX
ftr-469	525	4	be	be	AUX
ftr-469	525	5	possible	possible	ADJ
ftr-469	525	6	to	to	PART
ftr-469	525	7	assign	assign	VERB
ftr-469	525	8	to	to	ADP
ftr-469	525	9	any	any	DET
ftr-469	525	10	individual	individual	ADJ
ftr-469	525	11	asset	asset	NOUN
ftr-469	525	12	a	a	DET
ftr-469	525	13	cash	cash	NOUN
ftr-469	525	14	price	price	NOUN
ftr-469	525	15	and	and	CCONJ
ftr-469	525	16	a	a	DET
ftr-469	525	17	technically	technically	ADV
ftr-469	525	18	correct	correct	ADJ
ftr-469	525	19	tax	tax	NOUN
ftr-469	525	20	accounting	accounting	NOUN
ftr-469	525	21	treatment	treatment	NOUN
ftr-469	525	22	of	of	ADP
ftr-469	525	23	that	that	DET
ftr-469	525	24	cost	cost	NOUN
ftr-469	525	25	,	,	PUNCT
ftr-469	525	26	it	it	PRON
ftr-469	525	27	seems	seem	VERB
ftr-469	525	28	unlikely	unlikely	ADJ
ftr-469	525	29	that	that	SCONJ
ftr-469	525	30	this	this	PRON
ftr-469	525	31	will	will	AUX
ftr-469	525	32	be	be	AUX
ftr-469	525	33	possible	possible	ADJ
ftr-469	525	34	(	(	PUNCT
ftr-469	525	35	and	and	CCONJ
ftr-469	525	36	certainly	certainly	ADV
ftr-469	525	37	not	not	PART
ftr-469	525	38	worthwhile	worthwhile	ADJ
ftr-469	525	39	)	)	PUNCT
ftr-469	525	40	for	for	ADP
ftr-469	525	41	sales	sale	NOUN
ftr-469	525	42	of	of	ADP
ftr-469	525	43	business	business	NOUN
ftr-469	525	44	assets	asset	NOUN
ftr-469	525	45	.	.	PUNCT
ftr-469	526	1	each	each	DET
ftr-469	526	2	such	such	ADJ
ftr-469	526	3	sale	sale	NOUN
ftr-469	526	4	will	will	AUX
ftr-469	526	5	have	have	AUX
ftr-469	526	6	associated	associate	VERB
ftr-469	526	7	with	with	ADP
ftr-469	526	8	it	it	PRON
ftr-469	526	9	commitments	commitment	VERB
ftr-469	526	10	to	to	PART
ftr-469	526	11	make	make	VERB
ftr-469	526	12	future	future	ADJ
ftr-469	526	13	payments	payment	NOUN
ftr-469	526	14	-	-	PUNCT
ftr-469	526	15	at	at	ADP
ftr-469	526	16	both	both	CCONJ
ftr-469	526	17	favorable	favorable	ADJ
ftr-469	526	18	and	and	CCONJ
ftr-469	526	19	unfavorable	unfavorable	ADJ
ftr-469	526	20	prices	price	NOUN
ftr-469	526	21	.	.	PUNCT
ftr-469	527	1	each	each	DET
ftr-469	527	2	such	such	ADJ
ftr-469	527	3	commitment	commitment	NOUN
ftr-469	527	4	will	will	AUX
ftr-469	527	5	produce	produce	VERB
ftr-469	527	6	a	a	DET
ftr-469	527	7	deviation	deviation	NOUN
ftr-469	527	8	from	from	ADP
ftr-469	527	9	the	the	DET
ftr-469	527	10	cash	cash	NOUN
ftr-469	527	11	price	price	NOUN
ftr-469	527	12	for	for	ADP
ftr-469	527	13	the	the	DET
ftr-469	527	14	individual	individual	ADJ
ftr-469	527	15	assets	asset	NOUN
ftr-469	527	16	,	,	PUNCT
ftr-469	527	17	and	and	CCONJ
ftr-469	527	18	will	will	AUX
ftr-469	527	19	increase	increase	VERB
ftr-469	527	20	the	the	DET
ftr-469	527	21	likelihood	likelihood	NOUN
ftr-469	527	22	that	that	SCONJ
ftr-469	527	23	no	no	DET
ftr-469	527	24	technically	technically	ADV
ftr-469	527	25	correct	correct	ADJ
ftr-469	527	26	tax	tax	NOUN
ftr-469	527	27	accounting	accounting	NOUN
ftr-469	527	28	will	will	AUX
ftr-469	527	29	be	be	AUX
ftr-469	527	30	possible	possible	ADJ
ftr-469	527	31	.	.	PUNCT
ftr-469	528	1	to	to	ADP
ftr-469	528	2	the	the	DET
ftr-469	528	3	extent	extent	NOUN
ftr-469	528	4	that	that	SCONJ
ftr-469	528	5	the	the	DET
ftr-469	528	6	most	most	ADV
ftr-469	528	7	likely	likely	ADJ
ftr-469	528	8	tax	tax	NOUN
ftr-469	528	9	accounting	accounting	NOUN
ftr-469	528	10	will	will	AUX
ftr-469	528	11	be	be	AUX
ftr-469	528	12	favorable	favorable	ADJ
ftr-469	528	13	to	to	ADP
ftr-469	528	14	the	the	DET
ftr-469	528	15	buyer	buyer	NOUN
ftr-469	528	16	,	,	PUNCT
ftr-469	528	17	the	the	DET
ftr-469	528	18	buyer	buyer	NOUN
ftr-469	528	19	may	may	AUX
ftr-469	528	20	be	be	AUX
ftr-469	528	21	willing	willing	ADJ
ftr-469	528	22	to	to	PART
ftr-469	528	23	pay	pay	VERB
ftr-469	528	24	more	more	ADJ
ftr-469	528	25	than	than	ADP
ftr-469	528	26	otherwise	otherwise	ADV
ftr-469	528	27	;	;	PUNCT
ftr-469	528	28	to	to	ADP
ftr-469	528	29	the	the	DET
ftr-469	528	30	extent	extent	NOUN
ftr-469	528	31	that	that	SCONJ
ftr-469	528	32	the	the	DET
ftr-469	528	33	most	most	ADV
ftr-469	528	34	likely	likely	ADJ
ftr-469	528	35	tax	tax	NOUN
ftr-469	528	36	accounting	accounting	NOUN
ftr-469	528	37	will	will	AUX
ftr-469	528	38	be	be	AUX
ftr-469	528	39	unfavorable	unfavorable	ADJ
ftr-469	528	40	,	,	PUNCT
ftr-469	528	41	the	the	DET
ftr-469	528	42	buyer	buyer	NOUN
ftr-469	528	43	will	will	AUX
ftr-469	528	44	be	be	AUX
ftr-469	528	45	willing	willing	ADJ
ftr-469	528	46	to	to	PART
ftr-469	528	47	pay	pay	VERB
ftr-469	528	48	less	less	ADJ
ftr-469	528	49	than	than	ADP
ftr-469	528	50	otherwise	otherwise	ADV
ftr-469	528	51	.	.	PUNCT
ftr-469	529	1	reproducing	reproduce	VERB
ftr-469	529	2	the	the	DET
ftr-469	529	3	tax	tax	NOUN
ftr-469	529	4	treatment	treatment	NOUN
ftr-469	529	5	of	of	ADP
ftr-469	529	6	all	all	DET
ftr-469	529	7	cash	cash	NOUN
ftr-469	529	8	sales	sale	NOUN
ftr-469	529	9	therefore	therefore	ADV
ftr-469	529	10	may	may	AUX
ftr-469	529	11	not	not	PART
ftr-469	529	12	be	be	AUX
ftr-469	529	13	the	the	DET
ftr-469	529	14	only	only	ADJ
ftr-469	529	15	criterion	criterion	NOUN
ftr-469	529	16	for	for	ADP
ftr-469	529	17	evaluating	evaluate	VERB
ftr-469	529	18	the	the	DET
ftr-469	529	19	accounting	accounting	NOUN
ftr-469	529	20	treatment	treatment	NOUN
ftr-469	529	21	afforded	afford	VERB
ftr-469	529	22	assumed	assume	VERB
ftr-469	529	23	contingent	contingent	ADJ
ftr-469	529	24	liabilities	liability	NOUN
ftr-469	529	25	.	.	PUNCT
ftr-469	530	1	indeed	indeed	ADV
ftr-469	530	2	,	,	PUNCT
ftr-469	530	3	to	to	ADP
ftr-469	530	4	the	the	DET
ftr-469	530	5	extent	extent	NOUN
ftr-469	530	6	that	that	SCONJ
ftr-469	530	7	establishing	establish	VERB
ftr-469	530	8	the	the	DET
ftr-469	530	9	technically	technically	ADV
ftr-469	530	10	correct	correct	ADJ
ftr-469	530	11	treatment	treatment	NOUN
ftr-469	530	12	in	in	ADP
ftr-469	530	13	every	every	DET
ftr-469	530	14	case	case	NOUN
ftr-469	530	15	is	be	AUX
ftr-469	530	16	futile	futile	ADJ
ftr-469	530	17	,	,	PUNCT
ftr-469	530	18	the	the	DET
ftr-469	530	19	possible	possible	ADJ
ftr-469	530	20	accounting	accounting	NOUN
ftr-469	530	21	treatments	treatment	NOUN
ftr-469	530	22	should	should	AUX
ftr-469	530	23	be	be	AUX
ftr-469	530	24	evaluated	evaluate	VERB
ftr-469	530	25	primarily	primarily	ADV
ftr-469	530	26	according	accord	VERB
ftr-469	530	27	to	to	ADP
ftr-469	530	28	whether	whether	SCONJ
ftr-469	530	29	the	the	DET
ftr-469	530	30	consequences	consequence	NOUN
ftr-469	530	31	of	of	ADP
ftr-469	530	32	getting	get	VERB
ftr-469	530	33	the	the	DET
ftr-469	530	34	accounting	accounting	NOUN
ftr-469	530	35	wrong	wrong	NOUN
ftr-469	530	36	are	be	AUX
ftr-469	530	37	tolerable	tolerable	ADJ
ftr-469	530	38	.	.	PUNCT
ftr-469	531	1	at	at	ADV
ftr-469	531	2	least	least	ADV
ftr-469	531	3	two	two	NUM
ftr-469	531	4	factors	factor	NOUN
ftr-469	531	5	determine	determine	VERB
ftr-469	531	6	whether	whether	SCONJ
ftr-469	531	7	tax	tax	NOUN
ftr-469	531	8	accounting	accounting	NOUN
ftr-469	531	9	errors	error	NOUN
ftr-469	531	10	will	will	AUX
ftr-469	531	11	be	be	AUX
ftr-469	531	12	tolerable	tolerable	ADJ
ftr-469	531	13	.	.	PUNCT
ftr-469	532	1	the	the	DET
ftr-469	532	2	first	first	ADJ
ftr-469	532	3	is	be	AUX
ftr-469	532	4	the	the	DET
ftr-469	532	5	degree	degree	NOUN
ftr-469	532	6	to	to	PART
ftr-469	532	7	which	which	PRON
ftr-469	532	8	taxpayers	taxpayer	NOUN
ftr-469	532	9	can	can	AUX
ftr-469	532	10	take	take	VERB
ftr-469	532	11	advantage	advantage	NOUN
ftr-469	532	12	of	of	ADP
ftr-469	532	13	these	these	DET
ftr-469	532	14	errors	error	NOUN
ftr-469	532	15	,	,	PUNCT
ftr-469	532	16	and	and	CCONJ
ftr-469	532	17	the	the	DET
ftr-469	532	18	second	second	NOUN
ftr-469	532	19	is	be	AUX
ftr-469	532	20	the	the	DET
ftr-469	532	21	range	range	NOUN
ftr-469	532	22	of	of	ADP
ftr-469	532	23	disparity	disparity	NOUN
ftr-469	532	24	in	in	ADP
ftr-469	532	25	the	the	DET
ftr-469	532	26	ability	ability	NOUN
ftr-469	532	27	of	of	ADP
ftr-469	532	28	taxpayers	taxpayer	NOUN
ftr-469	532	29	to	to	PART
ftr-469	532	30	take	take	VERB
ftr-469	532	31	advantage	advantage	NOUN
ftr-469	532	32	of	of	ADP
ftr-469	532	33	these	these	DET
ftr-469	532	34	errors	error	NOUN
ftr-469	532	35	.	.	PUNCT
ftr-469	533	1	if	if	SCONJ
ftr-469	533	2	a	a	DET
ftr-469	533	3	taxpayer	taxpayer	NOUN
ftr-469	533	4	truly	truly	ADV
ftr-469	533	5	has	have	VERB
ftr-469	533	6	no	no	DET
ftr-469	533	7	control	control	NOUN
ftr-469	533	8	over	over	ADP
ftr-469	533	9	its	its	PRON
ftr-469	533	10	ability	ability	NOUN
ftr-469	533	11	to	to	PART
ftr-469	533	12	take	take	VERB
ftr-469	533	13	advantage	advantage	NOUN
ftr-469	533	14	of	of	ADP
ftr-469	533	15	a	a	DET
ftr-469	533	16	tax	tax	NOUN
ftr-469	533	17	accounting	accounting	NOUN
ftr-469	533	18	error	error	NOUN
ftr-469	533	19	,	,	PUNCT
ftr-469	533	20	then	then	ADV
ftr-469	533	21	(	(	PUNCT
ftr-469	533	22	although	although	SCONJ
ftr-469	533	23	the	the	DET
ftr-469	533	24	error	error	NOUN
ftr-469	533	25	may	may	AUX
ftr-469	533	26	create	create	VERB
ftr-469	533	27	a	a	DET
ftr-469	533	28	windfall	windfall	NOUN
ftr-469	533	29	)	)	PUNCT
ftr-469	533	30	the	the	DET
ftr-469	533	31	consequences	consequence	NOUN
ftr-469	533	32	of	of	ADP
ftr-469	533	33	the	the	DET
ftr-469	533	34	error	error	NOUN
ftr-469	533	35	are	be	AUX
ftr-469	533	36	likely	likely	ADJ
ftr-469	533	37	to	to	PART
ftr-469	533	38	be	be	AUX
ftr-469	533	39	tolerable	tolerable	ADJ
ftr-469	533	40	.	.	PUNCT
ftr-469	534	1	similarly	similarly	ADV
ftr-469	534	2	,	,	PUNCT
ftr-469	534	3	virtually	virtually	ADV
ftr-469	534	4	any	any	DET
ftr-469	534	5	tax	tax	NOUN
ftr-469	534	6	accounting	accounting	NOUN
ftr-469	534	7	error	error	NOUN
ftr-469	534	8	would	would	AUX
ftr-469	534	9	be	be	AUX
ftr-469	534	10	tolerable	tolerable	ADJ
ftr-469	534	11	if	if	SCONJ
ftr-469	534	12	every	every	DET
ftr-469	534	13	taxpayer	taxpayer	NOUN
ftr-469	534	14	could	could	AUX
ftr-469	534	15	be	be	AUX
ftr-469	534	16	assumed	assume	VERB
ftr-469	534	17	to	to	PART
ftr-469	534	18	be	be	AUX
ftr-469	534	19	equally	equally	ADV
ftr-469	534	20	able	able	ADJ
ftr-469	534	21	to	to	PART
ftr-469	534	22	take	take	VERB
ftr-469	534	23	advantage	advantage	NOUN
ftr-469	534	24	of	of	ADP
ftr-469	534	25	(	(	PUNCT
ftr-469	534	26	or	or	CCONJ
ftr-469	534	27	to	to	PART
ftr-469	534	28	be	be	AUX
ftr-469	534	29	burdened	burden	VERB
ftr-469	534	30	by	by	ADP
ftr-469	534	31	)	)	PUNCT
ftr-469	534	32	the	the	DET
ftr-469	534	33	accounting	accounting	NOUN
ftr-469	534	34	error	error	NOUN
ftr-469	534	35	,	,	PUNCT
ftr-469	534	36	so	so	ADV
ftr-469	534	37	long	long	ADV
ftr-469	534	38	as	as	SCONJ
ftr-469	534	39	a	a	DET
ftr-469	534	40	limit	limit	NOUN
ftr-469	534	41	exists	exist	VERB
ftr-469	534	42	that	that	PRON
ftr-469	534	43	prevents	prevent	VERB
ftr-469	534	44	arbitraging	arbitrage	VERB
ftr-469	534	45	to	to	ADP
ftr-469	534	46	such	such	DET
ftr-469	534	47	an	an	DET
ftr-469	534	48	extent	extent	NOUN
ftr-469	534	49	that	that	SCONJ
ftr-469	534	50	no	no	DET
ftr-469	534	51	tax	tax	NOUN
ftr-469	534	52	base	base	NOUN
ftr-469	534	53	remained	remain	VERB
ftr-469	534	54	.	.	PUNCT
ftr-469	535	1	most	most	ADJ
ftr-469	535	2	tax	tax	NOUN
ftr-469	535	3	accounting	accounting	NOUN
ftr-469	535	4	errors	error	NOUN
ftr-469	535	5	,	,	PUNCT
ftr-469	535	6	however	however	ADV
ftr-469	535	7	,	,	PUNCT
ftr-469	535	8	fall	fall	VERB
ftr-469	535	9	somewhere	somewhere	ADV
ftr-469	535	10	in	in	ADP
ftr-469	535	11	the	the	DET
ftr-469	535	12	middle	middle	NOUN
ftr-469	535	13	.	.	PUNCT
ftr-469	536	1	some	some	DET
ftr-469	536	2	taxpayers	taxpayer	NOUN
ftr-469	536	3	are	be	AUX
ftr-469	536	4	better	well	ADJ
ftr-469	536	5	able	able	ADJ
ftr-469	536	6	to	to	PART
ftr-469	536	7	take	take	VERB
ftr-469	536	8	advantage	advantage	NOUN
ftr-469	536	9	of	of	ADP
ftr-469	536	10	favorable	favorable	ADJ
ftr-469	536	11	tax	tax	NOUN
ftr-469	536	12	accounting	accounting	NOUN
ftr-469	536	13	errors	error	NOUN
ftr-469	536	14	than	than	ADP
ftr-469	536	15	others	other	NOUN
ftr-469	536	16	,	,	PUNCT
ftr-469	536	17	but	but	CCONJ
ftr-469	536	18	not	not	PART
ftr-469	536	19	to	to	PART
ftr-469	536	20	so	so	ADV
ftr-469	536	21	great	great	ADJ
ftr-469	536	22	an	an	DET
ftr-469	536	23	extent	extent	NOUN
ftr-469	536	24	that	that	SCONJ
ftr-469	536	25	the	the	DET
ftr-469	536	26	benefit	benefit	NOUN
ftr-469	536	27	of	of	ADP
ftr-469	536	28	the	the	DET
ftr-469	536	29	error	error	NOUN
ftr-469	536	30	is	be	AUX
ftr-469	536	31	entirely	entirely	ADV
ftr-469	536	32	capitalized	capitalize	VERB
ftr-469	536	33	in	in	ADP
ftr-469	536	34	the	the	DET
ftr-469	536	35	asset	asset	NOUN
ftr-469	536	36	involved	involve	VERB
ftr-469	536	37	.	.	PUNCT
ftr-469	537	1	some	some	DET
ftr-469	537	2	taxpayers	taxpayer	NOUN
ftr-469	537	3	are	be	AUX
ftr-469	537	4	disadvantaged	disadvantage	VERB
ftr-469	537	5	to	to	ADP
ftr-469	537	6	a	a	DET
ftr-469	537	7	sufficient	sufficient	ADJ
ftr-469	537	8	degree	degree	NOUN
ftr-469	537	9	that	that	SCONJ
ftr-469	537	10	the	the	DET
ftr-469	537	11	activities	activity	NOUN
ftr-469	537	12	in	in	ADP
ftr-469	537	13	which	which	PRON
ftr-469	537	14	they	they	PRON
ftr-469	537	15	are	be	AUX
ftr-469	537	16	involved	involve	VERB
ftr-469	537	17	bear	bear	VERB
ftr-469	537	18	a	a	DET
ftr-469	537	19	heavier	heavy	ADJ
ftr-469	537	20	tax	tax	NOUN
ftr-469	537	21	,	,	PUNCT
ftr-469	537	22	and	and	CCONJ
ftr-469	537	23	perhaps	perhaps	ADV
ftr-469	537	24	attract	attract	VERB
ftr-469	537	25	less	less	ADJ
ftr-469	537	26	capital	capital	NOUN
ftr-469	537	27	than	than	SCONJ
ftr-469	537	28	they	they	PRON
ftr-469	537	29	otherwise	otherwise	ADV
ftr-469	537	30	would	would	AUX
ftr-469	537	31	.	.	PUNCT
ftr-469	538	1	choosing	choose	VERB
ftr-469	538	2	among	among	ADP
ftr-469	538	3	technically	technically	ADV
ftr-469	538	4	imperfect	imperfect	ADJ
ftr-469	538	5	tax	tax	NOUN
ftr-469	538	6	accounting	accounting	NOUN
ftr-469	538	7	rules	rule	NOUN
ftr-469	538	8	requires	require	VERB
ftr-469	538	9	predicting	predict	VERB
ftr-469	538	10	which	which	DET
ftr-469	538	11	effects	effect	NOUN
ftr-469	538	12	are	be	AUX
ftr-469	538	13	most	most	ADV
ftr-469	538	14	likely	likely	ADJ
ftr-469	538	15	,	,	PUNCT
ftr-469	538	16	and	and	CCONJ
ftr-469	538	17	which	which	PRON
ftr-469	538	18	of	of	ADP
ftr-469	538	19	these	these	DET
ftr-469	538	20	effects	effect	NOUN
ftr-469	538	21	are	be	AUX
ftr-469	538	22	most	most	ADV
ftr-469	538	23	tolerable	tolerable	ADJ
ftr-469	538	24	.	.	PUNCT
ftr-469	539	1	in	in	ADP
ftr-469	539	2	choosing	choose	VERB
ftr-469	539	3	the	the	DET
ftr-469	539	4	tax	tax	NOUN
ftr-469	539	5	treatment	treatment	NOUN
ftr-469	539	6	of	of	ADP
ftr-469	539	7	assumed	assume	VERB
ftr-469	539	8	contingent	contingent	ADJ
ftr-469	539	9	liabilities	liability	NOUN
ftr-469	539	10	,	,	PUNCT
ftr-469	539	11	predictions	prediction	NOUN
ftr-469	539	12	need	need	VERB
ftr-469	539	13	to	to	PART
ftr-469	539	14	be	be	AUX
ftr-469	539	15	made	make	VERB
ftr-469	539	16	about	about	ADP
ftr-469	539	17	the	the	DET
ftr-469	539	18	taxpayers	taxpayer	NOUN
ftr-469	539	19	most	most	ADV
ftr-469	539	20	likely	likely	ADJ
ftr-469	539	21	to	to	PART
ftr-469	539	22	be	be	AUX
ftr-469	539	23	affected	affect	VERB
ftr-469	539	24	.	.	PUNCT
ftr-469	540	1	[	[	X
ftr-469	540	2	vol	vol	NOUN
ftr-469	540	3	.	.	PUNCT
ftr-469	541	1	3:10	3:10	NUM
ftr-469	541	2	accounting	accounting	NOUN
ftr-469	541	3	for	for	ADP
ftr-469	541	4	the	the	DET
ftr-469	541	5	assumption	assumption	NOUN
ftr-469	541	6	of	of	ADP
ftr-469	541	7	contingent	contingent	ADJ
ftr-469	541	8	liabilities	liability	NOUN
ftr-469	541	9	under	under	ADP
ftr-469	541	10	all	all	PRON
ftr-469	541	11	of	of	ADP
ftr-469	541	12	the	the	DET
ftr-469	541	13	technically	technically	ADV
ftr-469	541	14	correct	correct	ADJ
ftr-469	541	15	methods	method	NOUN
ftr-469	541	16	,	,	PUNCT
ftr-469	541	17	taxpayers	taxpayer	NOUN
ftr-469	541	18	can	can	AUX
ftr-469	541	19	obtain	obtain	VERB
ftr-469	541	20	real	real	ADJ
ftr-469	541	21	tax	tax	NOUN
ftr-469	541	22	advantages	advantage	NOUN
ftr-469	541	23	by	by	ADP
ftr-469	541	24	characterizing	characterize	VERB
ftr-469	541	25	portions	portion	NOUN
ftr-469	541	26	of	of	ADP
ftr-469	541	27	the	the	DET
ftr-469	541	28	purchase	purchase	NOUN
ftr-469	541	29	price	price	NOUN
ftr-469	541	30	as	as	ADP
ftr-469	541	31	contingent	contingent	ADJ
ftr-469	541	32	liabilities	liability	NOUN
ftr-469	541	33	,	,	PUNCT
ftr-469	541	34	and	and	CCONJ
ftr-469	541	35	then	then	ADV
ftr-469	541	36	underestimating	underestimate	VERB
ftr-469	541	37	the	the	DET
ftr-469	541	38	expected	expect	VERB
ftr-469	541	39	value	value	NOUN
ftr-469	541	40	of	of	ADP
ftr-469	541	41	that	that	DET
ftr-469	541	42	liability.48	liability.48	NOUN
ftr-469	541	43	given	give	VERB
ftr-469	541	44	this	this	DET
ftr-469	541	45	reality	reality	NOUN
ftr-469	541	46	,	,	PUNCT
ftr-469	541	47	it	it	PRON
ftr-469	541	48	may	may	AUX
ftr-469	541	49	be	be	AUX
ftr-469	541	50	more	more	ADV
ftr-469	541	51	appropriate	appropriate	ADJ
ftr-469	541	52	to	to	PART
ftr-469	541	53	simply	simply	ADV
ftr-469	541	54	adopt	adopt	VERB
ftr-469	541	55	an	an	DET
ftr-469	541	56	accounting	accounting	NOUN
ftr-469	541	57	treatment	treatment	NOUN
ftr-469	541	58	that	that	PRON
ftr-469	541	59	is	be	AUX
ftr-469	541	60	less	less	ADV
ftr-469	541	61	favorable	favorable	ADJ
ftr-469	541	62	than	than	ADP
ftr-469	541	63	cash	cash	NOUN
ftr-469	541	64	to	to	PART
ftr-469	541	65	avoid	avoid	VERB
ftr-469	541	66	the	the	DET
ftr-469	541	67	possibility	possibility	NOUN
ftr-469	541	68	for	for	ADP
ftr-469	541	69	abuse	abuse	NOUN
ftr-469	541	70	of	of	ADP
ftr-469	541	71	a	a	DET
ftr-469	541	72	more	more	ADV
ftr-469	541	73	favorable	favorable	ADJ
ftr-469	541	74	method	method	NOUN
ftr-469	541	75	.	.	PUNCT
ftr-469	542	1	on	on	ADP
ftr-469	542	2	the	the	DET
ftr-469	542	3	other	other	ADJ
ftr-469	542	4	hand	hand	NOUN
ftr-469	542	5	,	,	PUNCT
ftr-469	542	6	some	some	DET
ftr-469	542	7	industries	industry	NOUN
ftr-469	542	8	may	may	AUX
ftr-469	542	9	be	be	AUX
ftr-469	542	10	able	able	ADJ
ftr-469	542	11	to	to	PART
ftr-469	542	12	avoid	avoid	VERB
ftr-469	542	13	assumptions	assumption	NOUN
ftr-469	542	14	of	of	ADP
ftr-469	542	15	contingent	contingent	ADJ
ftr-469	542	16	liabilities	liability	NOUN
ftr-469	542	17	in	in	ADP
ftr-469	542	18	connection	connection	NOUN
ftr-469	542	19	with	with	ADP
ftr-469	542	20	asset	asset	NOUN
ftr-469	542	21	transfers	transfer	NOUN
ftr-469	542	22	because	because	SCONJ
ftr-469	542	23	insurance	insurance	NOUN
ftr-469	542	24	is	be	AUX
ftr-469	542	25	more	more	ADV
ftr-469	542	26	readily	readily	ADV
ftr-469	542	27	available	available	ADJ
ftr-469	542	28	for	for	ADP
ftr-469	542	29	the	the	DET
ftr-469	542	30	risks	risk	NOUN
ftr-469	542	31	inherent	inherent	ADJ
ftr-469	542	32	in	in	ADP
ftr-469	542	33	that	that	DET
ftr-469	542	34	industry	industry	NOUN
ftr-469	542	35	.	.	PUNCT
ftr-469	543	1	9	9	NUM
ftr-469	543	2	if	if	SCONJ
ftr-469	543	3	so	so	ADV
ftr-469	543	4	,	,	PUNCT
ftr-469	543	5	there	there	PRON
ftr-469	543	6	may	may	AUX
ftr-469	543	7	be	be	AUX
ftr-469	543	8	identifiable	identifiable	ADJ
ftr-469	543	9	classes	class	NOUN
ftr-469	543	10	of	of	ADP
ftr-469	543	11	taxpayers	taxpayer	NOUN
ftr-469	543	12	that	that	PRON
ftr-469	543	13	are	be	AUX
ftr-469	543	14	put	put	VERB
ftr-469	543	15	at	at	ADP
ftr-469	543	16	a	a	DET
ftr-469	543	17	disadvantage	disadvantage	NOUN
ftr-469	543	18	because	because	SCONJ
ftr-469	543	19	they	they	PRON
ftr-469	543	20	may	may	AUX
ftr-469	543	21	be	be	AUX
ftr-469	543	22	unable	unable	ADJ
ftr-469	543	23	to	to	PART
ftr-469	543	24	avoid	avoid	VERB
ftr-469	543	25	the	the	DET
ftr-469	543	26	consequences	consequence	NOUN
ftr-469	543	27	of	of	ADP
ftr-469	543	28	assumed	assume	VERB
ftr-469	543	29	contingent	contingent	ADJ
ftr-469	543	30	liabilities	liability	NOUN
ftr-469	543	31	and	and	CCONJ
ftr-469	543	32	the	the	DET
ftr-469	543	33	onerous	onerous	ADJ
ftr-469	543	34	accounting	accounting	NOUN
ftr-469	543	35	methods	method	NOUN
ftr-469	543	36	that	that	PRON
ftr-469	543	37	they	they	PRON
ftr-469	543	38	require	require	VERB
ftr-469	543	39	.	.	PUNCT
ftr-469	544	1	nevertheless	nevertheless	ADV
ftr-469	544	2	,	,	PUNCT
ftr-469	544	3	we	we	PRON
ftr-469	544	4	might	might	AUX
ftr-469	544	5	be	be	AUX
ftr-469	544	6	willing	willing	ADJ
ftr-469	544	7	to	to	PART
ftr-469	544	8	tolerate	tolerate	VERB
ftr-469	544	9	the	the	DET
ftr-469	544	10	error	error	NOUN
ftr-469	544	11	if	if	SCONJ
ftr-469	544	12	the	the	DET
ftr-469	544	13	effects	effect	NOUN
ftr-469	544	14	are	be	AUX
ftr-469	544	15	felt	feel	VERB
ftr-469	544	16	uniformly	uniformly	ADV
ftr-469	544	17	throughout	throughout	ADP
ftr-469	544	18	an	an	DET
ftr-469	544	19	industry	industry	NOUN
ftr-469	544	20	and	and	CCONJ
ftr-469	544	21	there	there	PRON
ftr-469	544	22	is	be	VERB
ftr-469	544	23	little	little	ADJ
ftr-469	544	24	possibility	possibility	NOUN
ftr-469	544	25	that	that	SCONJ
ftr-469	544	26	asset	asset	NOUN
ftr-469	544	27	transfers	transfer	NOUN
ftr-469	544	28	within	within	ADP
ftr-469	544	29	that	that	DET
ftr-469	544	30	industry	industry	NOUN
ftr-469	544	31	will	will	AUX
ftr-469	544	32	be	be	AUX
ftr-469	544	33	burdened	burden	VERB
ftr-469	544	34	more	more	ADV
ftr-469	544	35	than	than	ADP
ftr-469	544	36	asset	asset	NOUN
ftr-469	544	37	transfers	transfer	NOUN
ftr-469	544	38	in	in	ADP
ftr-469	544	39	other	other	ADJ
ftr-469	544	40	industries	industry	NOUN
ftr-469	544	41	.	.	PUNCT
ftr-469	545	1	if	if	SCONJ
ftr-469	545	2	a	a	DET
ftr-469	545	3	particular	particular	ADJ
ftr-469	545	4	industry	industry	NOUN
ftr-469	545	5	is	be	AUX
ftr-469	545	6	intolerably	intolerably	ADV
ftr-469	545	7	affected	affect	VERB
ftr-469	545	8	,	,	PUNCT
ftr-469	545	9	and	and	CCONJ
ftr-469	545	10	especially	especially	ADV
ftr-469	545	11	if	if	SCONJ
ftr-469	545	12	a	a	DET
ftr-469	545	13	substantial	substantial	ADJ
ftr-469	545	14	portion	portion	NOUN
ftr-469	545	15	of	of	ADP
ftr-469	545	16	the	the	DET
ftr-469	545	17	liabilities	liability	NOUN
ftr-469	545	18	faced	face	VERB
ftr-469	545	19	by	by	ADP
ftr-469	545	20	the	the	DET
ftr-469	545	21	industry	industry	NOUN
ftr-469	545	22	reflect	reflect	VERB
ftr-469	545	23	destroyed	destroy	VERB
ftr-469	545	24	values	value	NOUN
ftr-469	545	25	rather	rather	ADV
ftr-469	545	26	than	than	ADP
ftr-469	545	27	merely	merely	ADV
ftr-469	545	28	transferred	transfer	VERB
ftr-469	545	29	values	value	NOUN
ftr-469	545	30	,	,	PUNCT
ftr-469	545	31	then	then	ADV
ftr-469	545	32	selective	selective	ADJ
ftr-469	545	33	use	use	NOUN
ftr-469	545	34	of	of	ADP
ftr-469	545	35	more	more	ADV
ftr-469	545	36	favorable	favorable	ADJ
ftr-469	545	37	accounting	accounting	NOUN
ftr-469	545	38	treatments	treatment	NOUN
ftr-469	545	39	may	may	AUX
ftr-469	545	40	be	be	AUX
ftr-469	545	41	appropriate	appropriate	ADJ
ftr-469	545	42	.	.	PUNCT
ftr-469	546	1	x.	x.	NOUN
ftr-469	546	2	conclusion	conclusion	PROPN
ftr-469	546	3	professor	professor	PROPN
ftr-469	546	4	halperin	halperin	NOUN
ftr-469	546	5	's	's	PART
ftr-469	546	6	analysis	analysis	NOUN
ftr-469	546	7	of	of	ADP
ftr-469	546	8	the	the	DET
ftr-469	546	9	appropriate	appropriate	ADJ
ftr-469	546	10	tax	tax	NOUN
ftr-469	546	11	accounting	accounting	NOUN
ftr-469	546	12	for	for	ADP
ftr-469	546	13	contingent	contingent	ADJ
ftr-469	546	14	liabilities	liability	NOUN
ftr-469	546	15	is	be	AUX
ftr-469	546	16	correct	correct	ADJ
ftr-469	546	17	to	to	ADP
ftr-469	546	18	the	the	DET
ftr-469	546	19	extent	extent	NOUN
ftr-469	546	20	that	that	SCONJ
ftr-469	546	21	all	all	DET
ftr-469	546	22	contingent	contingent	ADJ
ftr-469	546	23	liabilities	liability	NOUN
ftr-469	546	24	represent	represent	VERB
ftr-469	546	25	obligations	obligation	NOUN
ftr-469	546	26	to	to	PART
ftr-469	546	27	pay	pay	VERB
ftr-469	546	28	for	for	ADP
ftr-469	546	29	values	value	NOUN
ftr-469	546	30	that	that	PRON
ftr-469	546	31	have	have	AUX
ftr-469	546	32	not	not	PART
ftr-469	546	33	yet	yet	ADV
ftr-469	546	34	been	be	AUX
ftr-469	546	35	included	include	VERB
ftr-469	546	36	in	in	ADP
ftr-469	546	37	the	the	DET
ftr-469	546	38	tax	tax	NOUN
ftr-469	546	39	base	base	NOUN
ftr-469	546	40	.	.	PUNCT
ftr-469	547	1	his	his	PRON
ftr-469	547	2	conclusions	conclusion	NOUN
ftr-469	547	3	are	be	AUX
ftr-469	547	4	based	base	VERB
ftr-469	547	5	on	on	ADP
ftr-469	547	6	the	the	DET
ftr-469	547	7	assumption	assumption	NOUN
ftr-469	547	8	that	that	SCONJ
ftr-469	547	9	all	all	DET
ftr-469	547	10	contingent	contingent	ADJ
ftr-469	547	11	liabilities	liability	NOUN
ftr-469	547	12	should	should	AUX
ftr-469	547	13	be	be	AUX
ftr-469	547	14	treated	treat	VERB
ftr-469	547	15	similarly	similarly	ADV
ftr-469	547	16	for	for	ADP
ftr-469	547	17	the	the	DET
ftr-469	547	18	purposes	purpose	NOUN
ftr-469	547	19	of	of	ADP
ftr-469	547	20	tax	tax	NOUN
ftr-469	547	21	accounting	accounting	NOUN
ftr-469	547	22	,	,	PUNCT
ftr-469	547	23	and	and	CCONJ
ftr-469	547	24	that	that	SCONJ
ftr-469	547	25	none	none	NOUN
ftr-469	547	26	should	should	AUX
ftr-469	547	27	be	be	AUX
ftr-469	547	28	given	give	VERB
ftr-469	547	29	as	as	ADP
ftr-469	547	30	favorable	favorable	ADJ
ftr-469	547	31	tax	tax	NOUN
ftr-469	547	32	accounting	accounting	NOUN
ftr-469	547	33	treatment	treatment	NOUN
ftr-469	547	34	as	as	ADP
ftr-469	547	35	fixed	fix	VERB
ftr-469	547	36	liabilities	liability	NOUN
ftr-469	547	37	.	.	PUNCT
ftr-469	548	1	it	it	PRON
ftr-469	548	2	is	be	AUX
ftr-469	548	3	possible	possible	ADJ
ftr-469	548	4	,	,	PUNCT
ftr-469	548	5	however	however	ADV
ftr-469	548	6	,	,	PUNCT
ftr-469	548	7	that	that	SCONJ
ftr-469	548	8	at	at	ADV
ftr-469	548	9	least	least	ADJ
ftr-469	548	10	some	some	PRON
ftr-469	548	11	contingent	contingent	ADJ
ftr-469	548	12	liabilities	liability	NOUN
ftr-469	548	13	are	be	AUX
ftr-469	548	14	in	in	ADP
ftr-469	548	15	effect	effect	NOUN
ftr-469	548	16	borrowings	borrowing	NOUN
ftr-469	548	17	of	of	ADP
ftr-469	548	18	after	after	ADP
ftr-469	548	19	-	-	PUNCT
ftr-469	548	20	tax	tax	NOUN
ftr-469	548	21	values	value	NOUN
ftr-469	548	22	,	,	PUNCT
ftr-469	548	23	and	and	CCONJ
ftr-469	548	24	thus	thus	ADV
ftr-469	548	25	have	have	VERB
ftr-469	548	26	more	more	ADJ
ftr-469	548	27	in	in	ADP
ftr-469	548	28	common	common	ADJ
ftr-469	548	29	with	with	ADP
ftr-469	548	30	traditional	traditional	ADJ
ftr-469	548	31	bank	bank	NOUN
ftr-469	548	32	borrowings	borrowing	NOUN
ftr-469	548	33	than	than	ADP
ftr-469	548	34	with	with	ADP
ftr-469	548	35	deferred	deferred	ADJ
ftr-469	548	36	compensation	compensation	NOUN
ftr-469	548	37	.	.	PUNCT
ftr-469	549	1	thus	thus	ADV
ftr-469	549	2	,	,	PUNCT
ftr-469	549	3	to	to	ADP
ftr-469	549	4	the	the	DET
ftr-469	549	5	extent	extent	NOUN
ftr-469	549	6	that	that	SCONJ
ftr-469	549	7	contingent	contingent	ADJ
ftr-469	549	8	liabilities	liability	NOUN
ftr-469	549	9	represent	represent	VERB
ftr-469	549	10	either	either	CCONJ
ftr-469	549	11	(	(	PUNCT
ftr-469	549	12	1	1	X
ftr-469	549	13	)	)	PUNCT
ftr-469	549	14	obligations	obligation	NOUN
ftr-469	549	15	to	to	PART
ftr-469	549	16	repay	repay	VERB
ftr-469	549	17	for	for	ADP
ftr-469	549	18	values	value	NOUN
ftr-469	549	19	that	that	PRON
ftr-469	549	20	were	be	AUX
ftr-469	549	21	previously	previously	ADV
ftr-469	549	22	included	include	VERB
ftr-469	549	23	in	in	ADP
ftr-469	549	24	the	the	DET
ftr-469	549	25	tax	tax	NOUN
ftr-469	549	26	base	base	NOUN
ftr-469	549	27	but	but	CCONJ
ftr-469	549	28	for	for	ADP
ftr-469	549	29	which	which	PRON
ftr-469	549	30	an	an	DET
ftr-469	549	31	income	income	NOUN
ftr-469	549	32	offset	offset	NOUN
ftr-469	549	33	has	have	AUX
ftr-469	549	34	been	be	AUX
ftr-469	549	35	deferred	defer	VERB
ftr-469	549	36	or	or	CCONJ
ftr-469	549	37	(	(	PUNCT
ftr-469	549	38	2	2	NUM
ftr-469	549	39	)	)	PUNCT
ftr-469	549	40	obligations	obligation	NOUN
ftr-469	549	41	to	to	PART
ftr-469	549	42	repay	repay	VERB
ftr-469	549	43	48	48	NUM
ftr-469	549	44	.	.	PUNCT
ftr-469	550	1	an	an	DET
ftr-469	550	2	advantage	advantage	NOUN
ftr-469	550	3	could	could	AUX
ftr-469	550	4	also	also	ADV
ftr-469	550	5	be	be	AUX
ftr-469	550	6	gained	gain	VERB
ftr-469	550	7	from	from	ADP
ftr-469	550	8	underestimating	underestimate	VERB
ftr-469	550	9	the	the	DET
ftr-469	550	10	discount	discount	NOUN
ftr-469	550	11	rate	rate	NOUN
ftr-469	550	12	used	use	VERB
ftr-469	550	13	to	to	PART
ftr-469	550	14	compare	compare	VERB
ftr-469	550	15	actual	actual	ADJ
ftr-469	550	16	payments	payment	NOUN
ftr-469	550	17	with	with	ADP
ftr-469	550	18	the	the	DET
ftr-469	550	19	estimate	estimate	NOUN
ftr-469	550	20	of	of	ADP
ftr-469	550	21	expected	expect	VERB
ftr-469	550	22	value	value	NOUN
ftr-469	550	23	.	.	PUNCT
ftr-469	551	1	with	with	ADP
ftr-469	551	2	such	such	DET
ftr-469	551	3	an	an	DET
ftr-469	551	4	underestimate	underestimate	ADJ
ftr-469	551	5	,	,	PUNCT
ftr-469	551	6	fewer	few	ADJ
ftr-469	551	7	favorable	favorable	ADJ
ftr-469	551	8	resolutions	resolution	NOUN
ftr-469	551	9	would	would	AUX
ftr-469	551	10	be	be	AUX
ftr-469	551	11	identified	identify	VERB
ftr-469	551	12	as	as	ADP
ftr-469	551	13	such	such	ADJ
ftr-469	551	14	and	and	CCONJ
ftr-469	551	15	more	more	ADJ
ftr-469	551	16	resolutions	resolution	NOUN
ftr-469	551	17	would	would	AUX
ftr-469	551	18	be	be	AUX
ftr-469	551	19	assumed	assume	VERB
ftr-469	551	20	to	to	PART
ftr-469	551	21	be	be	AUX
ftr-469	551	22	unfavorable	unfavorable	ADJ
ftr-469	551	23	.	.	PUNCT
ftr-469	552	1	49	49	NUM
ftr-469	552	2	.	.	PUNCT
ftr-469	553	1	if	if	SCONJ
ftr-469	553	2	insurance	insurance	NOUN
ftr-469	553	3	is	be	AUX
ftr-469	553	4	available	available	ADJ
ftr-469	553	5	,	,	PUNCT
ftr-469	553	6	the	the	DET
ftr-469	553	7	overall	overall	ADJ
ftr-469	553	8	taxation	taxation	NOUN
ftr-469	553	9	of	of	ADP
ftr-469	553	10	the	the	DET
ftr-469	553	11	asset	asset	NOUN
ftr-469	553	12	transfer	transfer	NOUN
ftr-469	553	13	will	will	AUX
ftr-469	553	14	be	be	AUX
ftr-469	553	15	less	less	ADJ
ftr-469	553	16	than	than	ADP
ftr-469	553	17	that	that	PRON
ftr-469	553	18	urged	urge	VERB
ftr-469	553	19	by	by	ADP
ftr-469	553	20	professor	professor	NOUN
ftr-469	553	21	halperin	halperin	NOUN
ftr-469	553	22	if	if	SCONJ
ftr-469	553	23	,	,	PUNCT
ftr-469	553	24	and	and	CCONJ
ftr-469	553	25	to	to	ADP
ftr-469	553	26	the	the	DET
ftr-469	553	27	extent	extent	NOUN
ftr-469	553	28	that	that	SCONJ
ftr-469	553	29	,	,	PUNCT
ftr-469	553	30	tax	tax	NOUN
ftr-469	553	31	accounting	accounting	NOUN
ftr-469	553	32	for	for	ADP
ftr-469	553	33	insurance	insurance	NOUN
ftr-469	553	34	effectively	effectively	ADV
ftr-469	553	35	allows	allow	VERB
ftr-469	553	36	an	an	DET
ftr-469	553	37	immediate	immediate	ADJ
ftr-469	553	38	deduction	deduction	NOUN
ftr-469	553	39	for	for	ADP
ftr-469	553	40	a	a	DET
ftr-469	553	41	reserve	reserve	NOUN
ftr-469	553	42	against	against	ADP
ftr-469	553	43	the	the	DET
ftr-469	553	44	liability	liability	NOUN
ftr-469	553	45	.	.	PUNCT
ftr-469	554	1	1997	1997	NUM
ftr-469	554	2	]	]	PUNCT
ftr-469	555	1	646	646	NUM
ftr-469	555	2	florida	florida	PROPN
ftr-469	555	3	tax	tax	NOUN
ftr-469	555	4	review	review	NOUN
ftr-469	555	5	[	[	X
ftr-469	555	6	vol	vol	NOUN
ftr-469	555	7	.	.	PUNCT
ftr-469	556	1	3:10	3:10	NUM
ftr-469	556	2	for	for	ADP
ftr-469	556	3	values	value	NOUN
ftr-469	556	4	that	that	PRON
ftr-469	556	5	are	be	AUX
ftr-469	556	6	not	not	PART
ftr-469	556	7	ordinarily	ordinarily	ADV
ftr-469	556	8	included	include	VERB
ftr-469	556	9	in	in	ADP
ftr-469	556	10	the	the	DET
ftr-469	556	11	tax	tax	NOUN
ftr-469	556	12	base	base	NOUN
ftr-469	556	13	,	,	PUNCT
ftr-469	556	14	professor	professor	NOUN
ftr-469	556	15	halperin	halperin	NOUN
ftr-469	556	16	's	's	PART
ftr-469	556	17	proposed	propose	VERB
ftr-469	556	18	treatment	treatment	NOUN
ftr-469	556	19	may	may	AUX
ftr-469	556	20	lead	lead	VERB
ftr-469	556	21	to	to	ADP
ftr-469	556	22	overtaxation	overtaxation	NOUN
ftr-469	556	23	.	.	PUNCT
ftr-469	557	1	(	(	PUNCT
ftr-469	557	2	the	the	DET
ftr-469	557	3	degree	degree	NOUN
ftr-469	557	4	of	of	ADP
ftr-469	557	5	overtaxation	overtaxation	NOUN
ftr-469	557	6	involved	involve	VERB
ftr-469	557	7	will	will	AUX
ftr-469	557	8	depend	depend	VERB
ftr-469	557	9	upon	upon	SCONJ
ftr-469	557	10	clarification	clarification	NOUN
ftr-469	557	11	of	of	ADP
ftr-469	557	12	the	the	DET
ftr-469	557	13	as	as	ADV
ftr-469	557	14	-	-	PUNCT
ftr-469	557	15	yet	yet	ADV
ftr-469	557	16	undeveloped	undeveloped	ADJ
ftr-469	557	17	norm	norm	NOUN
ftr-469	557	18	for	for	ADP
ftr-469	557	19	realization	realization	NOUN
ftr-469	557	20	of	of	ADP
ftr-469	557	21	gains	gain	NOUN
ftr-469	557	22	and	and	CCONJ
ftr-469	557	23	losses	loss	NOUN
ftr-469	557	24	with	with	ADP
ftr-469	557	25	respect	respect	NOUN
ftr-469	557	26	to	to	ADP
ftr-469	557	27	liabilities	liability	NOUN
ftr-469	557	28	transferred	transfer	VERB
ftr-469	557	29	in	in	ADP
ftr-469	557	30	connection	connection	NOUN
ftr-469	557	31	with	with	ADP
ftr-469	557	32	sales	sale	NOUN
ftr-469	557	33	of	of	ADP
ftr-469	557	34	assets	asset	NOUN
ftr-469	557	35	.	.	PUNCT
ftr-469	557	36	)	)	PUNCT
ftr-469	558	1	although	although	SCONJ
ftr-469	558	2	it	it	PRON
ftr-469	558	3	may	may	AUX
ftr-469	558	4	be	be	AUX
ftr-469	558	5	possible	possible	ADJ
ftr-469	558	6	for	for	SCONJ
ftr-469	558	7	some	some	DET
ftr-469	558	8	taxpayers	taxpayer	NOUN
ftr-469	558	9	to	to	PART
ftr-469	558	10	establish	establish	VERB
ftr-469	558	11	that	that	SCONJ
ftr-469	558	12	the	the	DET
ftr-469	558	13	liabilities	liability	NOUN
ftr-469	558	14	related	relate	VERB
ftr-469	558	15	to	to	ADP
ftr-469	558	16	their	their	PRON
ftr-469	558	17	businesses	business	NOUN
ftr-469	558	18	warrant	warrant	VERB
ftr-469	558	19	more	more	ADV
ftr-469	558	20	favorable	favorable	ADJ
ftr-469	558	21	tax	tax	NOUN
ftr-469	558	22	treatment	treatment	NOUN
ftr-469	558	23	than	than	ADP
ftr-469	558	24	that	that	PRON
ftr-469	558	25	proposed	propose	VERB
ftr-469	558	26	by	by	ADP
ftr-469	558	27	professor	professor	NOUN
ftr-469	558	28	halperin	halperin	NOUN
ftr-469	558	29	,	,	PUNCT
ftr-469	558	30	this	this	DET
ftr-469	558	31	possibility	possibility	NOUN
ftr-469	558	32	alone	alone	ADV
ftr-469	558	33	is	be	AUX
ftr-469	558	34	not	not	PART
ftr-469	558	35	enough	enough	ADJ
ftr-469	558	36	to	to	PART
ftr-469	558	37	warrant	warrant	VERB
ftr-469	558	38	more	more	ADV
ftr-469	558	39	favorable	favorable	ADJ
ftr-469	558	40	treatment	treatment	NOUN
ftr-469	558	41	across	across	ADP
ftr-469	558	42	the	the	DET
ftr-469	558	43	board	board	NOUN
ftr-469	558	44	than	than	ADP
ftr-469	558	45	that	that	PRON
ftr-469	558	46	advocated	advocate	VERB
ftr-469	558	47	by	by	ADP
ftr-469	558	48	professor	professor	NOUN
ftr-469	558	49	halperin	halperin	NOUN
ftr-469	558	50	.	.	PUNCT
ftr-469	559	1	indeed	indeed	ADV
ftr-469	559	2	,	,	PUNCT
ftr-469	559	3	good	good	ADJ
ftr-469	559	4	arguments	argument	NOUN
ftr-469	559	5	can	can	AUX
ftr-469	559	6	be	be	AUX
ftr-469	559	7	made	make	VERB
ftr-469	559	8	that	that	SCONJ
ftr-469	559	9	the	the	DET
ftr-469	559	10	appropriate	appropriate	ADJ
ftr-469	559	11	treatment	treatment	NOUN
ftr-469	559	12	of	of	ADP
ftr-469	559	13	assumed	assume	VERB
ftr-469	559	14	contingent	contingent	ADJ
ftr-469	559	15	liabilities	liability	NOUN
ftr-469	559	16	should	should	AUX
ftr-469	559	17	be	be	AUX
ftr-469	559	18	more	more	ADJ
ftr-469	559	19	,	,	PUNCT
ftr-469	559	20	rather	rather	ADV
ftr-469	559	21	than	than	ADP
ftr-469	559	22	less	less	ADJ
ftr-469	559	23	,	,	PUNCT
ftr-469	559	24	onerous	onerous	ADJ
ftr-469	559	25	than	than	ADP
ftr-469	559	26	the	the	DET
ftr-469	559	27	most	most	ADV
ftr-469	559	28	technically	technically	ADV
ftr-469	559	29	correct	correct	ADJ
ftr-469	559	30	method	method	NOUN
ftr-469	559	31	,	,	PUNCT
ftr-469	559	32	especially	especially	ADV
ftr-469	559	33	if	if	SCONJ
ftr-469	559	34	all	all	DET
ftr-469	559	35	taxpayers	taxpayer	NOUN
ftr-469	559	36	are	be	AUX
ftr-469	559	37	equally	equally	ADV
ftr-469	559	38	able	able	ADJ
ftr-469	559	39	to	to	PART
ftr-469	559	40	arrange	arrange	VERB
ftr-469	559	41	the	the	DET
ftr-469	559	42	terms	term	NOUN
ftr-469	559	43	of	of	ADP
ftr-469	559	44	the	the	DET
ftr-469	559	45	sale	sale	NOUN
ftr-469	559	46	of	of	ADP
ftr-469	559	47	assets	asset	NOUN
ftr-469	559	48	in	in	ADP
ftr-469	559	49	such	such	DET
ftr-469	559	50	a	a	DET
ftr-469	559	51	manner	manner	NOUN
ftr-469	559	52	so	so	SCONJ
ftr-469	559	53	as	as	SCONJ
ftr-469	559	54	to	to	PART
ftr-469	559	55	avoid	avoid	VERB
ftr-469	559	56	this	this	DET
ftr-469	559	57	more	more	ADV
ftr-469	559	58	onerous	onerous	ADJ
ftr-469	559	59	treatment	treatment	NOUN
ftr-469	559	60	.	.	PUNCT