id	sid	tid	token	lemma	pos
ftr-472	1	1	florida	florida	PROPN
ftr-472	1	2	tax	tax	PROPN
ftr-472	1	3	review	review	NOUN
ftr-472	1	4	volume	volume	NOUN
ftr-472	1	5	2	2	NUM
ftr-472	1	6	1994	1994	NUM
ftr-472	1	7	number	number	NOUN
ftr-472	1	8	]	]	PUNCT
ftr-472	1	9	u.s	u.s	PROPN
ftr-472	1	10	.	.	PROPN
ftr-472	1	11	federal	federal	ADJ
ftr-472	1	12	income	income	NOUN
ftr-472	1	13	taxation	taxation	NOUN
ftr-472	1	14	of	of	ADP
ftr-472	1	15	u.s	u.s	PROPN
ftr-472	1	16	.	.	PROPN
ftr-472	1	17	branches	branch	NOUN
ftr-472	1	18	of	of	ADP
ftr-472	1	19	foreign	foreign	ADJ
ftr-472	1	20	banks	bank	NOUN
ftr-472	1	21	:	:	PUNCT
ftr-472	1	22	selected	select	VERB
ftr-472	1	23	issues	issue	NOUN
ftr-472	1	24	and	and	CCONJ
ftr-472	1	25	perspectives	perspective	NOUN
ftr-472	1	26	yaron	yaron	PROPN
ftr-472	1	27	z	z	PROPN
ftr-472	1	28	reich	reich	PROPN
ftr-472	1	29	'	'	PART
ftr-472	1	30	1	1	NUM
ftr-472	1	31	.	.	PUNCT
ftr-472	1	32	introduction	introduction	NOUN
ftr-472	1	33	.................................	.................................	PUNCT
ftr-472	1	34	3	3	NUM
ftr-472	1	35	ii	ii	NOUN
ftr-472	1	36	.	.	PUNCT
ftr-472	2	1	effectively	effectively	ADV
ftr-472	2	2	connected	connect	VERB
ftr-472	2	3	income	income	NOUN
ftr-472	2	4	....................	....................	PUNCT
ftr-472	2	5	4	4	NUM
ftr-472	2	6	a.	a.	NOUN
ftr-472	2	7	overview	overview	NOUN
ftr-472	2	8	.	.	PUNCT
ftr-472	3	1	................................	................................	PUNCT
ftr-472	3	2	4	4	NUM
ftr-472	3	3	b.	b.	NOUN
ftr-472	3	4	specific	specific	ADJ
ftr-472	3	5	categories	category	NOUN
ftr-472	3	6	of	of	ADP
ftr-472	3	7	income	income	NOUN
ftr-472	3	8	..................	..................	PUNCT
ftr-472	3	9	6	6	NUM
ftr-472	3	10	1	1	NUM
ftr-472	3	11	.	.	PUNCT
ftr-472	3	12	interest	interest	NOUN
ftr-472	3	13	income	income	NOUN
ftr-472	3	14	and	and	CCONJ
ftr-472	3	15	gains	gain	NOUN
ftr-472	3	16	from	from	ADP
ftr-472	3	17	debt	debt	NOUN
ftr-472	3	18	securities	security	NOUN
ftr-472	3	19	..........................	..........................	PUNCT
ftr-472	4	1	6	6	NUM
ftr-472	4	2	2	2	NUM
ftr-472	4	3	.	.	PUNCT
ftr-472	4	4	dividends	dividend	NOUN
ftr-472	4	5	and	and	CCONJ
ftr-472	4	6	gains	gain	NOUN
ftr-472	4	7	on	on	ADP
ftr-472	4	8	stock	stock	NOUN
ftr-472	4	9	............	............	PUNCT
ftr-472	4	10	15	15	NUM
ftr-472	4	11	3	3	NUM
ftr-472	4	12	.	.	PUNCT
ftr-472	4	13	fee	fee	NOUN
ftr-472	4	14	income	income	NOUN
ftr-472	4	15	.........................	.........................	PUNCT
ftr-472	4	16	15	15	NUM
ftr-472	4	17	4	4	NUM
ftr-472	4	18	.	.	PUNCT
ftr-472	4	19	letter	letter	NOUN
ftr-472	4	20	of	of	ADP
ftr-472	4	21	credit	credit	NOUN
ftr-472	4	22	and	and	CCONJ
ftr-472	4	23	guaranty	guaranty	NOUN
ftr-472	4	24	fees	fee	NOUN
ftr-472	4	25	........	........	PUNCT
ftr-472	5	1	16	16	NUM
ftr-472	5	2	5	5	NUM
ftr-472	5	3	.	.	PUNCT
ftr-472	5	4	income	income	NOUN
ftr-472	5	5	fronz	fronz	NOUN
ftr-472	5	6	foreign	foreign	ADJ
ftr-472	5	7	currency	currency	NOUN
ftr-472	5	8	transactions	transaction	NOUN
ftr-472	5	9	,	,	PUNCT
ftr-472	5	10	swaps	swap	NOUN
ftr-472	5	11	,	,	PUNCT
ftr-472	5	12	options	option	NOUN
ftr-472	5	13	,	,	PUNCT
ftr-472	5	14	forward	forward	ADJ
ftr-472	5	15	contracts	contract	NOUN
ftr-472	5	16	and	and	CCONJ
ftr-472	5	17	other	other	ADJ
ftr-472	5	18	financial	financial	ADJ
ftr-472	5	19	hedging	hedging	NOUN
ftr-472	5	20	transactions	transaction	NOUN
ftr-472	5	21	......	......	PUNCT
ftr-472	5	22	16	16	NUM
ftr-472	5	23	c.	c.	NOUN
ftr-472	5	24	practical	practical	ADJ
ftr-472	5	25	solutions	solution	NOUN
ftr-472	5	26	;	;	PUNCT
ftr-472	5	27	future	future	ADJ
ftr-472	5	28	prospects	prospect	NOUN
ftr-472	5	29	............	............	PUNCT
ftr-472	5	30	25	25	NUM
ftr-472	5	31	1	1	NUM
ftr-472	5	32	.	.	PUNCT
ftr-472	5	33	advance	advance	NOUN
ftr-472	5	34	pricing	pricing	NOUN
ftr-472	5	35	agreements	agreement	NOUN
ftr-472	5	36	.............	.............	PUNCT
ftr-472	5	37	25	25	NUM
ftr-472	5	38	2	2	NUM
ftr-472	5	39	.	.	PUNCT
ftr-472	5	40	possible	possible	ADJ
ftr-472	5	41	revisions	revision	NOUN
ftr-472	5	42	to	to	ADP
ftr-472	5	43	the	the	DET
ftr-472	5	44	rules	rule	NOUN
ftr-472	5	45	for	for	ADP
ftr-472	5	46	determining	determine	VERB
ftr-472	5	47	ecl	ecl	PROPN
ftr-472	5	48	from	from	ADP
ftr-472	5	49	global	global	ADJ
ftr-472	5	50	trading	trading	NOUN
ftr-472	5	51	activities	activity	NOUN
ftr-472	5	52	...	...	PUNCT
ftr-472	5	53	30	30	NUM
ftr-472	5	54	3	3	NUM
ftr-472	5	55	.	.	PUNCT
ftr-472	5	56	hnplications	hnplication	NOUN
ftr-472	5	57	for	for	ADP
ftr-472	5	58	other	other	ADJ
ftr-472	5	59	eci	eci	PROPN
ftr-472	5	60	rules	rule	NOUN
ftr-472	5	61	..........	..........	PUNCT
ftr-472	5	62	35	35	NUM
ftr-472	5	63	iml	iml	NOUN
ftr-472	5	64	.	.	PUNCT
ftr-472	5	65	expenses	expense	NOUN
ftr-472	5	66	and	and	CCONJ
ftr-472	5	67	losses	loss	NOUN
ftr-472	5	68	of	of	ADP
ftr-472	5	69	the	the	DET
ftr-472	5	70	branch	branch	NOUN
ftr-472	5	71	................	................	PUNCT
ftr-472	5	72	36	36	NUM
ftr-472	5	73	a.	a.	NOUN
ftr-472	5	74	expenses	expense	NOUN
ftr-472	5	75	and	and	CCONJ
ftr-472	5	76	losses	loss	NOUN
ftr-472	5	77	other	other	ADJ
ftr-472	5	78	than	than	ADP
ftr-472	5	79	interest	interest	NOUN
ftr-472	5	80	..........	..........	PUNCT
ftr-472	5	81	36	36	NUM
ftr-472	5	82	b.	b.	PROPN
ftr-472	5	83	interest	interest	PROPN
ftr-472	5	84	expense	expense	NOUN
ftr-472	5	85	...........................	...........................	PUNCT
ftr-472	6	1	38	38	NUM
ftr-472	6	2	1	1	NUM
ftr-472	6	3	.	.	X
ftr-472	6	4	sumnmry	sumnmry	NOUN
ftr-472	6	5	of	of	ADP
ftr-472	6	6	the	the	DET
ftr-472	6	7	interest	interest	NOUN
ftr-472	6	8	allocation	allocation	NOUN
ftr-472	6	9	regulations	regulation	NOUN
ftr-472	6	10	.........................	.........................	PUNCT
ftr-472	6	11	38	38	NUM
ftr-472	6	12	2	2	NUM
ftr-472	6	13	.	.	PUNCT
ftr-472	6	14	policies	policy	NOUN
ftr-472	6	15	underlying	underlie	VERB
ftr-472	6	16	the	the	DET
ftr-472	6	17	interest	interest	NOUN
ftr-472	6	18	allocation	allocation	NOUN
ftr-472	6	19	regulations	regulation	NOUN
ftr-472	6	20	.........................	.........................	PUNCT
ftr-472	6	21	41	41	NUM
ftr-472	6	22	iv	iv	NOUN
ftr-472	6	23	.	.	PUNCT
ftr-472	7	1	the	the	DET
ftr-472	7	2	branch	branch	NOUN
ftr-472	7	3	profits	profit	VERB
ftr-472	7	4	tax	tax	NOUN
ftr-472	7	5	and	and	CCONJ
ftr-472	7	6	branch	branch	NOUN
ftr-472	7	7	level	level	NOUN
ftr-472	7	8	interest	interest	NOUN
ftr-472	7	9	tax	tax	NOUN
ftr-472	7	10	..................................	..................................	PUNCT
ftr-472	8	1	57	57	NUM
ftr-472	8	2	*	*	PUNCT
ftr-472	8	3	partner	partner	NOUN
ftr-472	8	4	,	,	PUNCT
ftr-472	8	5	cleary	cleary	PROPN
ftr-472	8	6	,	,	PUNCT
ftr-472	8	7	gottlieb	gottlieb	PROPN
ftr-472	8	8	,	,	PUNCT
ftr-472	8	9	steen	steen	PROPN
ftr-472	8	10	&	&	CCONJ
ftr-472	8	11	hamilton	hamilton	PROPN
ftr-472	8	12	,	,	PUNCT
ftr-472	8	13	new	new	PROPN
ftr-472	8	14	york	york	PROPN
ftr-472	8	15	,	,	PUNCT
ftr-472	8	16	new	new	PROPN
ftr-472	8	17	york	york	PROPN
ftr-472	8	18	.	.	PUNCT
ftr-472	9	1	j.d	j.d	PROPN
ftr-472	9	2	.	.	PROPN
ftr-472	9	3	1978	1978	NUM
ftr-472	9	4	,	,	PUNCT
ftr-472	9	5	columbia	columbia	PROPN
ftr-472	9	6	law	law	PROPN
ftr-472	9	7	school	school	NOUN
ftr-472	9	8	;	;	PUNCT
ftr-472	9	9	ll	ll	NOUN
ftr-472	9	10	-	-	PUNCT
ftr-472	9	11	m.	m.	NOUN
ftr-472	9	12	(	(	PUNCT
ftr-472	9	13	taxation	taxation	NOUN
ftr-472	9	14	)	)	PUNCT
ftr-472	9	15	1984	1984	NUM
ftr-472	9	16	,	,	PUNCT
ftr-472	9	17	new	new	PROPN
ftr-472	9	18	york	york	PROPN
ftr-472	9	19	university	university	PROPN
ftr-472	9	20	school	school	NOUN
ftr-472	9	21	of	of	ADP
ftr-472	9	22	law	law	NOUN
ftr-472	9	23	.	.	PUNCT
ftr-472	10	1	the	the	DET
ftr-472	10	2	author	author	NOUN
ftr-472	10	3	acknowledges	acknowledge	VERB
ftr-472	10	4	with	with	ADP
ftr-472	10	5	gratitude	gratitude	NOUN
ftr-472	10	6	the	the	DET
ftr-472	10	7	assistance	assistance	NOUN
ftr-472	10	8	of	of	ADP
ftr-472	10	9	kirk	kirk	PROPN
ftr-472	10	10	van	van	PROPN
ftr-472	10	11	brunt	brunt	PROPN
ftr-472	10	12	and	and	CCONJ
ftr-472	10	13	david	david	PROPN
ftr-472	10	14	m.	m.	PROPN
ftr-472	10	15	goldman	goldman	PROPN
ftr-472	10	16	in	in	ADP
ftr-472	10	17	the	the	DET
ftr-472	10	18	preparation	preparation	NOUN
ftr-472	10	19	of	of	ADP
ftr-472	10	20	this	this	DET
ftr-472	10	21	article	article	NOUN
ftr-472	10	22	.	.	PUNCT
ftr-472	11	1	an	an	DET
ftr-472	11	2	earlier	early	ADJ
ftr-472	11	3	version	version	NOUN
ftr-472	11	4	of	of	ADP
ftr-472	11	5	this	this	DET
ftr-472	11	6	article	article	NOUN
ftr-472	11	7	was	be	AUX
ftr-472	11	8	presented	present	VERB
ftr-472	11	9	to	to	ADP
ftr-472	11	10	the	the	DET
ftr-472	11	11	tax	tax	NOUN
ftr-472	11	12	club	club	NOUN
ftr-472	11	13	in	in	ADP
ftr-472	11	14	new	new	PROPN
ftr-472	11	15	york	york	PROPN
ftr-472	11	16	in	in	ADP
ftr-472	11	17	december	december	PROPN
ftr-472	11	18	1993	1993	NUM
ftr-472	11	19	.	.	PUNCT
ftr-472	12	1	2	2	NUM
ftr-472	12	2	florida	florida	PROPN
ftr-472	12	3	tax	tax	NOUN
ftr-472	12	4	review	review	NOUN
ftr-472	13	1	[	[	X
ftr-472	13	2	vol	vol	NOUN
ftr-472	13	3	.	.	PUNCT
ftr-472	13	4	2:1	2:1	NUM
ftr-472	13	5	a.	a.	NOUN
ftr-472	13	6	overview	overview	NOUN
ftr-472	13	7	................................	................................	PUNCT
ftr-472	13	8	57	57	NUM
ftr-472	13	9	b.	b.	NOUN
ftr-472	13	10	coordination	coordination	NOUN
ftr-472	13	11	among	among	ADP
ftr-472	13	12	the	the	DET
ftr-472	13	13	bpt	bpt	NOUN
ftr-472	13	14	,	,	PUNCT
ftr-472	13	15	blit	blit	NOUN
ftr-472	13	16	and	and	CCONJ
ftr-472	13	17	interest	interest	NOUN
ftr-472	13	18	allocation	allocation	NOUN
ftr-472	13	19	regulations	regulation	NOUN
ftr-472	13	20	,	,	PUNCT
ftr-472	13	21	and	and	CCONJ
ftr-472	13	22	their	their	PRON
ftr-472	13	23	application	application	NOUN
ftr-472	13	24	to	to	ADP
ftr-472	13	25	bank	bank	NOUN
ftr-472	13	26	branches	branch	NOUN
ftr-472	13	27	............................	............................	PUNCT
ftr-472	13	28	62	62	NUM
ftr-472	13	29	v.	v.	ADP
ftr-472	13	30	conclusion	conclusion	NOUN
ftr-472	13	31	...................................	...................................	PUNCT
ftr-472	13	32	65	65	NUM
ftr-472	13	33	19941	19941	NUM
ftr-472	13	34	u.s	u.s	PROPN
ftr-472	13	35	.	.	PROPN
ftr-472	13	36	federal	federal	PROPN
ftr-472	13	37	income	income	NOUN
ftr-472	13	38	taxation	taxation	NOUN
ftr-472	13	39	of	of	ADP
ftr-472	13	40	u.s	u.s	PROPN
ftr-472	13	41	.	.	PROPN
ftr-472	13	42	branches	branch	NOUN
ftr-472	13	43	of	of	ADP
ftr-472	13	44	foreign	foreign	ADJ
ftr-472	13	45	banks	bank	NOUN
ftr-472	13	46	3	3	NUM
ftr-472	13	47	i.	i.	NOUN
ftr-472	13	48	introduction	introduction	NOUN
ftr-472	13	49	the	the	DET
ftr-472	13	50	title	title	NOUN
ftr-472	13	51	of	of	ADP
ftr-472	13	52	this	this	DET
ftr-472	13	53	article	article	NOUN
ftr-472	13	54	notwithstanding	notwithstanding	ADP
ftr-472	13	55	,	,	PUNCT
ftr-472	13	56	the	the	DET
ftr-472	13	57	united	united	PROPN
ftr-472	13	58	states	states	PROPN
ftr-472	13	59	does	do	AUX
ftr-472	13	60	not	not	PART
ftr-472	13	61	in	in	ADP
ftr-472	13	62	fact	fact	NOUN
ftr-472	13	63	tax	tax	NOUN
ftr-472	13	64	the	the	DET
ftr-472	13	65	u.s	u.s	PROPN
ftr-472	13	66	.	.	PROPN
ftr-472	13	67	branches	branch	NOUN
ftr-472	13	68	of	of	ADP
ftr-472	13	69	foreign	foreign	ADJ
ftr-472	13	70	banks	bank	NOUN
ftr-472	13	71	;	;	PUNCT
ftr-472	13	72	'	'	PUNCT
ftr-472	13	73	branches	branch	NOUN
ftr-472	13	74	are	be	AUX
ftr-472	13	75	not	not	PART
ftr-472	13	76	regarded	regard	VERB
ftr-472	13	77	as	as	ADP
ftr-472	13	78	distinct	distinct	ADJ
ftr-472	13	79	entities	entity	NOUN
ftr-472	13	80	for	for	ADP
ftr-472	13	81	most	most	ADJ
ftr-472	13	82	federal	federal	ADJ
ftr-472	13	83	income	income	NOUN
ftr-472	13	84	tax	tax	NOUN
ftr-472	13	85	purposes	purpose	NOUN
ftr-472	13	86	.	.	PUNCT
ftr-472	14	1	rather	rather	ADV
ftr-472	14	2	,	,	PUNCT
ftr-472	14	3	the	the	DET
ftr-472	14	4	united	united	PROPN
ftr-472	14	5	states	states	PROPN
ftr-472	14	6	taxes	tax	VERB
ftr-472	14	7	foreign	foreign	ADJ
ftr-472	14	8	corporations	corporation	NOUN
ftr-472	14	9	(	(	PUNCT
ftr-472	14	10	including	include	VERB
ftr-472	14	11	banks	bank	NOUN
ftr-472	14	12	)	)	PUNCT
ftr-472	14	13	that	that	PRON
ftr-472	14	14	are	be	AUX
ftr-472	14	15	engaged	engage	VERB
ftr-472	14	16	in	in	ADP
ftr-472	14	17	a	a	DET
ftr-472	14	18	trade	trade	NOUN
ftr-472	14	19	or	or	CCONJ
ftr-472	14	20	business	business	NOUN
ftr-472	14	21	within	within	ADP
ftr-472	14	22	the	the	DET
ftr-472	14	23	united	united	PROPN
ftr-472	14	24	states	states	PROPN
ftr-472	14	25	on	on	ADP
ftr-472	14	26	taxable	taxable	ADJ
ftr-472	14	27	income	income	NOUN
ftr-472	14	28	that	that	PRON
ftr-472	14	29	is	be	AUX
ftr-472	14	30	effectively	effectively	ADV
ftr-472	14	31	connected	connect	VERB
ftr-472	14	32	with	with	ADP
ftr-472	14	33	the	the	DET
ftr-472	14	34	conduct	conduct	NOUN
ftr-472	14	35	of	of	ADP
ftr-472	14	36	that	that	DET
ftr-472	14	37	u.s	u.s	PROPN
ftr-472	14	38	.	.	PROPN
ftr-472	14	39	trade	trade	NOUN
ftr-472	14	40	or	or	CCONJ
ftr-472	14	41	business.2	business.2	PROPN
ftr-472	14	42	but	but	CCONJ
ftr-472	14	43	the	the	DET
ftr-472	14	44	story	story	NOUN
ftr-472	14	45	is	be	AUX
ftr-472	14	46	not	not	PART
ftr-472	14	47	so	so	ADV
ftr-472	14	48	simple	simple	ADJ
ftr-472	14	49	.	.	PUNCT
ftr-472	15	1	various	various	ADJ
ftr-472	15	2	provisions	provision	NOUN
ftr-472	15	3	of	of	ADP
ftr-472	15	4	the	the	DET
ftr-472	15	5	code	code	NOUN
ftr-472	15	6	and	and	CCONJ
ftr-472	15	7	regulations	regulation	NOUN
ftr-472	15	8	-	-	PUNCT
ftr-472	15	9	including	include	VERB
ftr-472	15	10	especially	especially	ADV
ftr-472	15	11	regulations	regulation	NOUN
ftr-472	15	12	section	section	NOUN
ftr-472	15	13	1.882	1.882	NUM
ftr-472	15	14	-	-	SYM
ftr-472	15	15	5	5	NUM
ftr-472	15	16	,	,	PUNCT
ftr-472	15	17	providing	provide	VERB
ftr-472	15	18	for	for	ADP
ftr-472	15	19	the	the	DET
ftr-472	15	20	determination	determination	NOUN
ftr-472	15	21	of	of	ADP
ftr-472	15	22	the	the	DET
ftr-472	15	23	deductible	deductible	ADJ
ftr-472	15	24	interest	interest	NOUN
ftr-472	15	25	expense	expense	NOUN
ftr-472	15	26	of	of	ADP
ftr-472	15	27	a	a	DET
ftr-472	15	28	foreign	foreign	ADJ
ftr-472	15	29	bank	bank	NOUN
ftr-472	15	30	attributable	attributable	ADJ
ftr-472	15	31	to	to	ADP
ftr-472	15	32	its	its	PRON
ftr-472	15	33	u.s	u.s	PROPN
ftr-472	15	34	.	.	PROPN
ftr-472	15	35	trade	trade	NOUN
ftr-472	15	36	or	or	CCONJ
ftr-472	15	37	business	business	NOUN
ftr-472	15	38	,	,	PUNCT
ftr-472	15	39	the	the	DET
ftr-472	15	40	branch	branch	NOUN
ftr-472	15	41	profits	profit	VERB
ftr-472	15	42	tax	tax	NOUN
ftr-472	15	43	,	,	PUNCT
ftr-472	15	44	and	and	CCONJ
ftr-472	15	45	the	the	DET
ftr-472	15	46	branch	branch	NOUN
ftr-472	15	47	level	level	NOUN
ftr-472	15	48	interest	interest	NOUN
ftr-472	15	49	tax	tax	NOUN
ftr-472	15	50	-	-	PUNCT
ftr-472	15	51	treat	treat	NOUN
ftr-472	15	52	u.s	u.s	PROPN
ftr-472	15	53	.	.	PROPN
ftr-472	15	54	branches	branch	NOUN
ftr-472	15	55	of	of	ADP
ftr-472	15	56	foreign	foreign	ADJ
ftr-472	15	57	banks	bank	NOUN
ftr-472	15	58	as	as	ADP
ftr-472	15	59	separate	separate	ADJ
ftr-472	15	60	entities	entity	NOUN
ftr-472	15	61	,	,	PUNCT
ftr-472	15	62	to	to	ADP
ftr-472	15	63	one	one	NUM
ftr-472	15	64	degree	degree	NOUN
ftr-472	15	65	or	or	CCONJ
ftr-472	15	66	another	another	PRON
ftr-472	15	67	.	.	PUNCT
ftr-472	16	1	also	also	ADV
ftr-472	16	2	,	,	PUNCT
ftr-472	16	3	most	most	ADJ
ftr-472	16	4	income	income	NOUN
ftr-472	16	5	tax	tax	NOUN
ftr-472	16	6	treaties	treaty	NOUN
ftr-472	16	7	provide	provide	VERB
ftr-472	16	8	that	that	SCONJ
ftr-472	16	9	there	there	PRON
ftr-472	16	10	should	should	AUX
ftr-472	16	11	be	be	AUX
ftr-472	16	12	attributed	attribute	VERB
ftr-472	16	13	to	to	ADP
ftr-472	16	14	a	a	DET
ftr-472	16	15	u.s	u.s	PROPN
ftr-472	16	16	.	.	PROPN
ftr-472	16	17	branch	branch	NOUN
ftr-472	16	18	(	(	PUNCT
ftr-472	16	19	a	a	DET
ftr-472	16	20	permanent	permanent	ADJ
ftr-472	16	21	establishment	establishment	NOUN
ftr-472	16	22	)	)	PUNCT
ftr-472	16	23	the	the	DET
ftr-472	16	24	business	business	NOUN
ftr-472	16	25	profits	profit	VERB
ftr-472	16	26	that	that	SCONJ
ftr-472	16	27	it	it	PRON
ftr-472	16	28	might	might	AUX
ftr-472	16	29	be	be	AUX
ftr-472	16	30	expected	expect	VERB
ftr-472	16	31	to	to	PART
ftr-472	16	32	earn	earn	VERB
ftr-472	16	33	if	if	SCONJ
ftr-472	16	34	it	it	PRON
ftr-472	16	35	were	be	AUX
ftr-472	16	36	a	a	DET
ftr-472	16	37	distinct	distinct	ADJ
ftr-472	16	38	and	and	CCONJ
ftr-472	16	39	separate	separate	ADJ
ftr-472	16	40	entity	entity	NOUN
ftr-472	16	41	.	.	PUNCT
ftr-472	17	1	moreover	moreover	ADV
ftr-472	17	2	,	,	PUNCT
ftr-472	17	3	in	in	ADP
ftr-472	17	4	recent	recent	ADJ
ftr-472	17	5	years	year	NOUN
ftr-472	17	6	,	,	PUNCT
ftr-472	17	7	the	the	DET
ftr-472	17	8	nature	nature	NOUN
ftr-472	17	9	of	of	ADP
ftr-472	17	10	international	international	ADJ
ftr-472	17	11	banking	banking	NOUN
ftr-472	17	12	has	have	AUX
ftr-472	17	13	evolved	evolve	VERB
ftr-472	17	14	considerably	considerably	ADV
ftr-472	17	15	.	.	PUNCT
ftr-472	18	1	many	many	ADJ
ftr-472	18	2	banks	bank	NOUN
ftr-472	18	3	now	now	ADV
ftr-472	18	4	actively	actively	ADV
ftr-472	18	5	trade	trade	VERB
ftr-472	18	6	and	and	CCONJ
ftr-472	18	7	deal	deal	VERB
ftr-472	18	8	in	in	ADP
ftr-472	18	9	foreign	foreign	ADJ
ftr-472	18	10	currencies	currency	NOUN
ftr-472	18	11	;	;	PUNCT
ftr-472	18	12	in	in	ADP
ftr-472	18	13	interest	interest	NOUN
ftr-472	18	14	rate	rate	NOUN
ftr-472	18	15	and	and	CCONJ
ftr-472	18	16	foreign	foreign	ADJ
ftr-472	18	17	currency	currency	NOUN
ftr-472	18	18	forward	forward	ADV
ftr-472	18	19	and	and	CCONJ
ftr-472	18	20	futures	future	NOUN
ftr-472	18	21	contracts	contract	NOUN
ftr-472	18	22	,	,	PUNCT
ftr-472	18	23	options	option	NOUN
ftr-472	18	24	,	,	PUNCT
ftr-472	18	25	and	and	CCONJ
ftr-472	18	26	swaps	swap	NOUN
ftr-472	18	27	;	;	PUNCT
ftr-472	18	28	and	and	CCONJ
ftr-472	18	29	in	in	ADP
ftr-472	18	30	various	various	ADJ
ftr-472	18	31	equityand	equityand	NOUN
ftr-472	18	32	commodity	commodity	NOUN
ftr-472	18	33	-	-	PUNCT
ftr-472	18	34	derivative	derivative	NOUN
ftr-472	18	35	products	product	NOUN
ftr-472	18	36	,	,	PUNCT
ftr-472	18	37	as	as	ADV
ftr-472	18	38	well	well	ADV
ftr-472	18	39	as	as	ADP
ftr-472	18	40	in	in	ADP
ftr-472	18	41	securities	security	NOUN
ftr-472	18	42	.	.	PUNCT
ftr-472	19	1	these	these	DET
ftr-472	19	2	activities	activity	NOUN
ftr-472	19	3	have	have	AUX
ftr-472	19	4	resulted	result	VERB
ftr-472	19	5	in	in	ADP
ftr-472	19	6	a	a	DET
ftr-472	19	7	tremendous	tremendous	ADJ
ftr-472	19	8	expansion	expansion	NOUN
ftr-472	19	9	of	of	ADP
ftr-472	19	10	the	the	DET
ftr-472	19	11	volume	volume	NOUN
ftr-472	19	12	and	and	CCONJ
ftr-472	19	13	type	type	NOUN
ftr-472	19	14	of	of	ADP
ftr-472	19	15	transactions	transaction	NOUN
ftr-472	19	16	involving	involve	VERB
ftr-472	19	17	multiple	multiple	ADJ
ftr-472	19	18	branches	branch	NOUN
ftr-472	19	19	of	of	ADP
ftr-472	19	20	these	these	DET
ftr-472	19	21	banks	bank	NOUN
ftr-472	19	22	,	,	PUNCT
ftr-472	19	23	both	both	CCONJ
ftr-472	19	24	in	in	ADP
ftr-472	19	25	providing	provide	VERB
ftr-472	19	26	financial	financial	ADJ
ftr-472	19	27	products	product	NOUN
ftr-472	19	28	to	to	ADP
ftr-472	19	29	customers	customer	NOUN
ftr-472	19	30	and	and	CCONJ
ftr-472	19	31	in	in	ADP
ftr-472	19	32	hedging	hedge	VERB
ftr-472	19	33	the	the	DET
ftr-472	19	34	risks	risk	NOUN
ftr-472	19	35	assumed	assume	VERB
ftr-472	19	36	by	by	ADP
ftr-472	19	37	the	the	DET
ftr-472	19	38	banks	bank	NOUN
ftr-472	19	39	.	.	PUNCT
ftr-472	20	1	the	the	DET
ftr-472	20	2	involvement	involvement	NOUN
ftr-472	20	3	of	of	ADP
ftr-472	20	4	multiple	multiple	ADJ
ftr-472	20	5	branches	branch	NOUN
ftr-472	20	6	in	in	ADP
ftr-472	20	7	these	these	DET
ftr-472	20	8	transactions	transaction	NOUN
ftr-472	20	9	takes	take	VERB
ftr-472	20	10	a	a	DET
ftr-472	20	11	variety	variety	NOUN
ftr-472	20	12	of	of	ADP
ftr-472	20	13	forms	form	NOUN
ftr-472	20	14	,	,	PUNCT
ftr-472	20	15	including	include	VERB
ftr-472	20	16	transactions	transaction	NOUN
ftr-472	20	17	between	between	ADP
ftr-472	20	18	branches	branch	NOUN
ftr-472	20	19	(	(	PUNCT
ftr-472	20	20	such	such	ADJ
ftr-472	20	21	as	as	ADP
ftr-472	20	22	swaps	swap	NOUN
ftr-472	20	23	,	,	PUNCT
ftr-472	20	24	sales	sale	NOUN
ftr-472	20	25	of	of	ADP
ftr-472	20	26	property	property	NOUN
ftr-472	20	27	,	,	PUNCT
ftr-472	20	28	loans	loan	NOUN
ftr-472	20	29	,	,	PUNCT
ftr-472	20	30	and	and	CCONJ
ftr-472	20	31	forward	forward	ADJ
ftr-472	20	32	contracts	contract	NOUN
ftr-472	20	33	)	)	PUNCT
ftr-472	20	34	and	and	CCONJ
ftr-472	20	35	joint	joint	ADJ
ftr-472	20	36	efforts	effort	NOUN
ftr-472	20	37	to	to	PART
ftr-472	20	38	provide	provide	VERB
ftr-472	20	39	products	product	NOUN
ftr-472	20	40	to	to	ADP
ftr-472	20	41	customers	customer	NOUN
ftr-472	20	42	.	.	PUNCT
ftr-472	21	1	these	these	DET
ftr-472	21	2	developments	development	NOUN
ftr-472	21	3	have	have	AUX
ftr-472	21	4	placed	place	VERB
ftr-472	21	5	considerable	considerable	ADJ
ftr-472	21	6	pressure	pressure	NOUN
ftr-472	21	7	on	on	ADP
ftr-472	21	8	the	the	DET
ftr-472	21	9	concepts	concept	NOUN
ftr-472	21	10	that	that	PRON
ftr-472	21	11	traditionally	traditionally	ADV
ftr-472	21	12	have	have	AUX
ftr-472	21	13	been	be	AUX
ftr-472	21	14	applied	apply	VERB
ftr-472	21	15	in	in	ADP
ftr-472	21	16	determining	determine	VERB
ftr-472	21	17	the	the	DET
ftr-472	21	18	amount	amount	NOUN
ftr-472	21	19	of	of	ADP
ftr-472	21	20	a	a	DET
ftr-472	21	21	foreign	foreign	ADJ
ftr-472	21	22	bank	bank	NOUN
ftr-472	21	23	's	's	PART
ftr-472	21	24	taxable	taxable	ADJ
ftr-472	21	25	income	income	NOUN
ftr-472	21	26	for	for	ADP
ftr-472	21	27	u.s	u.s	PROPN
ftr-472	21	28	.	.	PROPN
ftr-472	21	29	federal	federal	ADJ
ftr-472	21	30	income	income	NOUN
ftr-472	21	31	tax	tax	NOUN
ftr-472	21	32	purposes	purpose	NOUN
ftr-472	21	33	,	,	PUNCT
ftr-472	21	34	including	include	VERB
ftr-472	21	35	the	the	DET
ftr-472	21	36	extent	extent	NOUN
ftr-472	21	37	to	to	PART
ftr-472	21	38	which	which	PRON
ftr-472	21	39	a	a	DET
ftr-472	21	40	branch	branch	NOUN
ftr-472	21	41	should	should	AUX
ftr-472	21	42	be	be	AUX
ftr-472	21	43	disregarded	disregard	VERB
ftr-472	21	44	as	as	ADP
ftr-472	21	45	a	a	DET
ftr-472	21	46	separate	separate	ADJ
ftr-472	21	47	entity	entity	NOUN
ftr-472	21	48	.	.	PUNCT
ftr-472	22	1	in	in	ADP
ftr-472	22	2	addition	addition	NOUN
ftr-472	22	3	to	to	ADP
ftr-472	22	4	exploring	explore	VERB
ftr-472	22	5	the	the	DET
ftr-472	22	6	nature	nature	NOUN
ftr-472	22	7	of	of	ADP
ftr-472	22	8	a	a	DET
ftr-472	22	9	branch	branch	NOUN
ftr-472	22	10	for	for	ADP
ftr-472	22	11	federal	federal	ADJ
ftr-472	22	12	income	income	NOUN
ftr-472	22	13	tax	tax	NOUN
ftr-472	22	14	purposes	purpose	NOUN
ftr-472	22	15	,	,	PUNCT
ftr-472	22	16	this	this	DET
ftr-472	22	17	article	article	NOUN
ftr-472	22	18	considers	consider	VERB
ftr-472	22	19	in	in	ADP
ftr-472	22	20	some	some	PRON
ftr-472	22	21	(	(	PUNCT
ftr-472	22	22	but	but	CCONJ
ftr-472	22	23	by	by	ADP
ftr-472	22	24	no	no	DET
ftr-472	22	25	means	means	NOUN
ftr-472	22	26	comprehensive	comprehensive	ADJ
ftr-472	22	27	)	)	PUNCT
ftr-472	22	28	detail	detail	NOUN
ftr-472	22	29	certain	certain	ADJ
ftr-472	22	30	selected	select	VERB
ftr-472	22	31	aspects	aspect	NOUN
ftr-472	22	32	of	of	ADP
ftr-472	22	33	the	the	DET
ftr-472	22	34	concept	concept	NOUN
ftr-472	22	35	of	of	ADP
ftr-472	22	36	"	"	PUNCT
ftr-472	22	37	effectively	effectively	ADV
ftr-472	22	38	connected	connected	ADJ
ftr-472	22	39	income	income	NOUN
ftr-472	22	40	,	,	PUNCT
ftr-472	22	41	"	"	PUNCT
ftr-472	22	42	the	the	DET
ftr-472	22	43	rules	rule	NOUN
ftr-472	22	44	under	under	ADP
ftr-472	22	45	regulations	regulation	NOUN
ftr-472	22	46	section	section	NOUN
ftr-472	22	47	1.882	1.882	NUM
ftr-472	22	48	-	-	SYM
ftr-472	22	49	5	5	NUM
ftr-472	22	50	for	for	ADP
ftr-472	22	51	determining	determine	VERB
ftr-472	22	52	the	the	DET
ftr-472	22	53	deductible	deductible	ADJ
ftr-472	22	54	interest	interest	NOUN
ftr-472	22	55	expense	expense	NOUN
ftr-472	22	56	of	of	ADP
ftr-472	22	57	a	a	DET
ftr-472	22	58	foreign	foreign	ADJ
ftr-472	22	59	bank	bank	NOUN
ftr-472	22	60	,	,	PUNCT
ftr-472	22	61	and	and	CCONJ
ftr-472	22	62	the	the	DET
ftr-472	22	63	relationship	relationship	NOUN
ftr-472	22	64	between	between	ADP
ftr-472	22	65	1	1	NUM
ftr-472	22	66	.	.	PUNCT
ftr-472	23	1	the	the	DET
ftr-472	23	2	term	term	NOUN
ftr-472	23	3	"	"	PUNCT
ftr-472	23	4	u.s	u.s	PROPN
ftr-472	23	5	.	.	PROPN
ftr-472	23	6	branch	branch	NOUN
ftr-472	23	7	"	"	PUNCT
ftr-472	23	8	is	be	AUX
ftr-472	23	9	used	use	VERB
ftr-472	23	10	in	in	ADP
ftr-472	23	11	this	this	DET
ftr-472	23	12	article	article	NOUN
ftr-472	23	13	in	in	ADP
ftr-472	23	14	a	a	DET
ftr-472	23	15	nontechnical	nontechnical	ADJ
ftr-472	23	16	sense	sense	NOUN
ftr-472	23	17	to	to	PART
ftr-472	23	18	include	include	VERB
ftr-472	23	19	any	any	DET
ftr-472	23	20	branch	branch	NOUN
ftr-472	23	21	,	,	PUNCT
ftr-472	23	22	agency	agency	NOUN
ftr-472	23	23	,	,	PUNCT
ftr-472	23	24	or	or	CCONJ
ftr-472	23	25	other	other	ADJ
ftr-472	23	26	business	business	NOUN
ftr-472	23	27	office	office	NOUN
ftr-472	23	28	operated	operate	VERB
ftr-472	23	29	by	by	ADP
ftr-472	23	30	a	a	DET
ftr-472	23	31	foreign	foreign	ADJ
ftr-472	23	32	bank	bank	NOUN
ftr-472	23	33	in	in	ADP
ftr-472	23	34	the	the	DET
ftr-472	23	35	united	united	PROPN
ftr-472	23	36	states	states	PROPN
ftr-472	23	37	under	under	ADP
ftr-472	23	38	a	a	DET
ftr-472	23	39	banking	banking	NOUN
ftr-472	23	40	license	license	NOUN
ftr-472	23	41	granted	grant	VERB
ftr-472	23	42	by	by	ADP
ftr-472	23	43	a	a	DET
ftr-472	23	44	u.s	u.s	PROPN
ftr-472	23	45	.	.	PROPN
ftr-472	23	46	federal	federal	ADJ
ftr-472	23	47	or	or	CCONJ
ftr-472	23	48	state	state	NOUN
ftr-472	23	49	bank	bank	PROPN
ftr-472	23	50	regulatory	regulatory	ADJ
ftr-472	23	51	authority	authority	NOUN
ftr-472	23	52	.	.	PUNCT
ftr-472	24	1	2	2	X
ftr-472	24	2	.	.	X
ftr-472	24	3	irc	irc	PROPN
ftr-472	24	4	§	§	PROPN
ftr-472	24	5	882(a)(1	882(a)(1	NUM
ftr-472	24	6	)	)	PUNCT
ftr-472	24	7	.	.	PUNCT
ftr-472	25	1	florida	florida	PROPN
ftr-472	25	2	tax	tax	PROPN
ftr-472	25	3	review	review	NOUN
ftr-472	25	4	the	the	DET
ftr-472	25	5	interest	interest	NOUN
ftr-472	25	6	allocation	allocation	NOUN
ftr-472	25	7	rules	rule	NOUN
ftr-472	25	8	and	and	CCONJ
ftr-472	25	9	the	the	DET
ftr-472	25	10	branch	branch	NOUN
ftr-472	25	11	profits	profit	VERB
ftr-472	25	12	tax	tax	NOUN
ftr-472	25	13	and	and	CCONJ
ftr-472	25	14	branch	branch	NOUN
ftr-472	25	15	level	level	NOUN
ftr-472	25	16	interest	interest	NOUN
ftr-472	25	17	tax.3	tax.3	PROPN
ftr-472	25	18	ii	ii	PROPN
ftr-472	25	19	.	.	PUNCT
ftr-472	26	1	effectively	effectively	ADV
ftr-472	26	2	connected	connect	VERB
ftr-472	26	3	income	income	NOUN
ftr-472	26	4	a.	a.	NOUN
ftr-472	26	5	overview	overview	NOUN
ftr-472	26	6	a	a	DET
ftr-472	26	7	foreign	foreign	ADJ
ftr-472	26	8	bank	bank	NOUN
ftr-472	26	9	that	that	PRON
ftr-472	26	10	operates	operate	VERB
ftr-472	26	11	a	a	DET
ftr-472	26	12	branch	branch	NOUN
ftr-472	26	13	in	in	ADP
ftr-472	26	14	the	the	DET
ftr-472	26	15	united	united	PROPN
ftr-472	26	16	states	states	PROPN
ftr-472	26	17	is	be	AUX
ftr-472	26	18	almost	almost	ADV
ftr-472	26	19	certainly	certainly	ADV
ftr-472	26	20	engaged	engage	VERB
ftr-472	26	21	in	in	ADP
ftr-472	26	22	a	a	DET
ftr-472	26	23	u.s	u.s	PROPN
ftr-472	26	24	.	.	PROPN
ftr-472	26	25	trade	trade	NOUN
ftr-472	26	26	or	or	CCONJ
ftr-472	26	27	business	business	NOUN
ftr-472	26	28	and	and	CCONJ
ftr-472	26	29	is	be	AUX
ftr-472	26	30	therefore	therefore	ADV
ftr-472	26	31	subject	subject	ADJ
ftr-472	26	32	to	to	ADP
ftr-472	26	33	federal	federal	ADJ
ftr-472	26	34	income	income	NOUN
ftr-472	26	35	tax	tax	NOUN
ftr-472	26	36	on	on	ADP
ftr-472	26	37	its	its	PRON
ftr-472	26	38	taxable	taxable	ADJ
ftr-472	26	39	income	income	NOUN
ftr-472	26	40	that	that	PRON
ftr-472	26	41	is	be	AUX
ftr-472	26	42	effectively	effectively	ADV
ftr-472	26	43	connected	connect	VERB
ftr-472	26	44	with	with	ADP
ftr-472	26	45	the	the	DET
ftr-472	26	46	conduct	conduct	NOUN
ftr-472	26	47	of	of	ADP
ftr-472	26	48	the	the	DET
ftr-472	26	49	u.s	u.s	PROPN
ftr-472	26	50	.	.	PROPN
ftr-472	26	51	trade	trade	PROPN
ftr-472	26	52	or	or	CCONJ
ftr-472	26	53	business.4	business.4	PROPN
ftr-472	26	54	if	if	SCONJ
ftr-472	26	55	the	the	DET
ftr-472	26	56	foreign	foreign	ADJ
ftr-472	26	57	bank	bank	NOUN
ftr-472	26	58	is	be	AUX
ftr-472	26	59	eligible	eligible	ADJ
ftr-472	26	60	for	for	ADP
ftr-472	26	61	the	the	DET
ftr-472	26	62	benefits	benefit	NOUN
ftr-472	26	63	of	of	ADP
ftr-472	26	64	an	an	DET
ftr-472	26	65	income	income	NOUN
ftr-472	26	66	tax	tax	NOUN
ftr-472	26	67	treaty	treaty	NOUN
ftr-472	26	68	,	,	PUNCT
ftr-472	26	69	its	its	PRON
ftr-472	26	70	eci5	eci5	NOUN
ftr-472	26	71	generally	generally	ADV
ftr-472	26	72	is	be	AUX
ftr-472	26	73	subject	subject	ADJ
ftr-472	26	74	to	to	ADP
ftr-472	26	75	u.s	u.s	PROPN
ftr-472	26	76	.	.	PROPN
ftr-472	26	77	tax	tax	NOUN
ftr-472	26	78	only	only	ADV
ftr-472	26	79	if	if	SCONJ
ftr-472	26	80	it	it	PRON
ftr-472	26	81	is	be	AUX
ftr-472	26	82	"	"	PUNCT
ftr-472	26	83	attributable	attributable	ADJ
ftr-472	26	84	"	"	PUNCT
ftr-472	26	85	to	to	ADP
ftr-472	26	86	a	a	DET
ftr-472	26	87	"	"	PUNCT
ftr-472	26	88	permanent	permanent	ADJ
ftr-472	26	89	establishment	establishment	NOUN
ftr-472	26	90	"	"	PUNCT
ftr-472	26	91	maintained	maintain	VERB
ftr-472	26	92	by	by	ADP
ftr-472	26	93	the	the	DET
ftr-472	26	94	foreign	foreign	ADJ
ftr-472	26	95	bank	bank	NOUN
ftr-472	26	96	in	in	ADP
ftr-472	26	97	the	the	DET
ftr-472	26	98	united	united	PROPN
ftr-472	26	99	states	states	PROPN
ftr-472	26	100	.	.	PUNCT
ftr-472	27	1	a	a	DET
ftr-472	27	2	u.s	u.s	PROPN
ftr-472	27	3	.	.	PROPN
ftr-472	27	4	branch	branch	NOUN
ftr-472	27	5	of	of	ADP
ftr-472	27	6	a	a	DET
ftr-472	27	7	bank	bank	NOUN
ftr-472	27	8	is	be	AUX
ftr-472	27	9	a	a	DET
ftr-472	27	10	permanent	permanent	ADJ
ftr-472	27	11	establishment	establishment	NOUN
ftr-472	27	12	for	for	ADP
ftr-472	27	13	these	these	DET
ftr-472	27	14	purposes	purpose	NOUN
ftr-472	27	15	and	and	CCONJ
ftr-472	27	16	,	,	PUNCT
ftr-472	27	17	while	while	SCONJ
ftr-472	27	18	the	the	DET
ftr-472	27	19	"	"	PUNCT
ftr-472	27	20	effectively	effectively	ADV
ftr-472	27	21	connected	connect	VERB
ftr-472	27	22	"	"	PUNCT
ftr-472	27	23	and	and	CCONJ
ftr-472	27	24	"	"	PUNCT
ftr-472	27	25	attributable	attributable	ADJ
ftr-472	27	26	"	"	PUNCT
ftr-472	27	27	concepts	concept	NOUN
ftr-472	27	28	are	be	AUX
ftr-472	27	29	not	not	PART
ftr-472	27	30	synonymous	synonymous	ADJ
ftr-472	27	31	,	,	PUNCT
ftr-472	27	32	they	they	PRON
ftr-472	27	33	are	be	AUX
ftr-472	27	34	sufficiently	sufficiently	ADV
ftr-472	27	35	analogous	analogous	ADJ
ftr-472	27	36	to	to	PART
ftr-472	27	37	produce	produce	VERB
ftr-472	27	38	the	the	DET
ftr-472	27	39	same	same	ADJ
ftr-472	27	40	tax	tax	NOUN
ftr-472	27	41	consequences	consequence	NOUN
ftr-472	27	42	in	in	ADP
ftr-472	27	43	most	most	ADV
ftr-472	27	44	(	(	PUNCT
ftr-472	27	45	but	but	CCONJ
ftr-472	27	46	not	not	PART
ftr-472	27	47	all	all	PRON
ftr-472	27	48	)	)	PUNCT
ftr-472	27	49	of	of	ADP
ftr-472	27	50	the	the	DET
ftr-472	27	51	situations	situation	NOUN
ftr-472	27	52	discussed	discuss	VERB
ftr-472	27	53	in	in	ADP
ftr-472	27	54	this	this	DET
ftr-472	27	55	article.6	article.6	PROPN
ftr-472	27	56	a	a	DET
ftr-472	27	57	foreign	foreign	ADJ
ftr-472	27	58	banking	banking	NOUN
ftr-472	27	59	corporation	corporation	NOUN
ftr-472	27	60	's	's	PART
ftr-472	27	61	eci	eci	PROPN
ftr-472	27	62	is	be	AUX
ftr-472	27	63	taxed	tax	VERB
ftr-472	27	64	in	in	ADP
ftr-472	27	65	essentially	essentially	ADV
ftr-472	27	66	the	the	DET
ftr-472	27	67	same	same	ADJ
ftr-472	27	68	manner	manner	NOUN
ftr-472	27	69	as	as	SCONJ
ftr-472	27	70	a	a	DET
ftr-472	27	71	u.s	u.s	PROPN
ftr-472	27	72	.	.	PROPN
ftr-472	27	73	domestic	domestic	ADJ
ftr-472	27	74	banking	banking	NOUN
ftr-472	27	75	corporation	corporation	NOUN
ftr-472	27	76	's	's	PART
ftr-472	27	77	income	income	NOUN
ftr-472	27	78	is	be	AUX
ftr-472	27	79	taxed	tax	VERB
ftr-472	27	80	.	.	PUNCT
ftr-472	28	1	thus	thus	ADV
ftr-472	28	2	,	,	PUNCT
ftr-472	28	3	such	such	ADJ
ftr-472	28	4	eci	eci	PROPN
ftr-472	28	5	is	be	AUX
ftr-472	28	6	subject	subject	ADJ
ftr-472	28	7	to	to	ADP
ftr-472	28	8	a	a	DET
ftr-472	28	9	35	35	NUM
ftr-472	28	10	%	%	NOUN
ftr-472	28	11	net	net	ADJ
ftr-472	28	12	income	income	NOUN
ftr-472	28	13	tax.7	tax.7	DET
ftr-472	28	14	special	special	ADJ
ftr-472	28	15	considerations	consideration	NOUN
ftr-472	28	16	relevant	relevant	ADJ
ftr-472	28	17	to	to	ADP
ftr-472	28	18	the	the	DET
ftr-472	28	19	calculation	calculation	NOUN
ftr-472	28	20	of	of	ADP
ftr-472	28	21	deductions	deduction	NOUN
ftr-472	28	22	allowed	allow	VERB
ftr-472	28	23	in	in	ADP
ftr-472	28	24	arriving	arrive	VERB
ftr-472	28	25	at	at	ADP
ftr-472	28	26	the	the	DET
ftr-472	28	27	bank	bank	NOUN
ftr-472	28	28	's	's	PART
ftr-472	28	29	net	net	ADJ
ftr-472	28	30	taxable	taxable	ADJ
ftr-472	28	31	income	income	NOUN
ftr-472	28	32	(	(	PUNCT
ftr-472	28	33	ecti)-and	ecti)-and	CCONJ
ftr-472	28	34	particularly	particularly	ADV
ftr-472	28	35	the	the	DET
ftr-472	28	36	special	special	ADJ
ftr-472	28	37	rules	rule	NOUN
ftr-472	28	38	for	for	ADP
ftr-472	28	39	determining	determine	VERB
ftr-472	28	40	deductible	deductible	ADJ
ftr-472	28	41	3	3	NUM
ftr-472	28	42	.	.	PUNCT
ftr-472	29	1	among	among	ADP
ftr-472	29	2	the	the	DET
ftr-472	29	3	subjects	subject	NOUN
ftr-472	29	4	relevant	relevant	ADJ
ftr-472	29	5	to	to	ADP
ftr-472	29	6	the	the	DET
ftr-472	29	7	taxation	taxation	NOUN
ftr-472	29	8	of	of	ADP
ftr-472	29	9	foreign	foreign	ADJ
ftr-472	29	10	banks	bank	NOUN
ftr-472	29	11	that	that	PRON
ftr-472	29	12	are	be	AUX
ftr-472	29	13	not	not	PART
ftr-472	29	14	covered	cover	VERB
ftr-472	29	15	in	in	ADP
ftr-472	29	16	this	this	DET
ftr-472	29	17	article	article	NOUN
ftr-472	29	18	are	be	AUX
ftr-472	29	19	(	(	PUNCT
ftr-472	29	20	1	1	X
ftr-472	29	21	)	)	PUNCT
ftr-472	29	22	issues	issue	NOUN
ftr-472	29	23	facing	face	VERB
ftr-472	29	24	foreign	foreign	ADJ
ftr-472	29	25	banks	bank	NOUN
ftr-472	29	26	that	that	PRON
ftr-472	29	27	are	be	AUX
ftr-472	29	28	not	not	PART
ftr-472	29	29	materially	materially	ADV
ftr-472	29	30	different	different	ADJ
ftr-472	29	31	from	from	ADP
ftr-472	29	32	those	those	PRON
ftr-472	29	33	facing	face	VERB
ftr-472	29	34	domestic	domestic	ADJ
ftr-472	29	35	banks	bank	NOUN
ftr-472	29	36	,	,	PUNCT
ftr-472	29	37	(	(	PUNCT
ftr-472	29	38	2	2	X
ftr-472	29	39	)	)	PUNCT
ftr-472	29	40	the	the	DET
ftr-472	29	41	increasingly	increasingly	ADV
ftr-472	29	42	complicated	complicated	ADJ
ftr-472	29	43	and	and	CCONJ
ftr-472	29	44	onerous	onerous	ADJ
ftr-472	29	45	record	record	NOUN
ftr-472	29	46	-	-	PUNCT
ftr-472	29	47	keeping	keep	VERB
ftr-472	29	48	and	and	CCONJ
ftr-472	29	49	reporting	reporting	NOUN
ftr-472	29	50	requirements	requirement	NOUN
ftr-472	29	51	(	(	PUNCT
ftr-472	29	52	such	such	ADJ
ftr-472	29	53	as	as	ADP
ftr-472	29	54	those	those	PRON
ftr-472	29	55	found	find	VERB
ftr-472	29	56	in	in	ADP
ftr-472	29	57	§	§	PROPN
ftr-472	29	58	§	§	PROPN
ftr-472	29	59	6038a	6038a	NUM
ftr-472	29	60	,	,	PUNCT
ftr-472	29	61	6038c	6038c	NUM
ftr-472	29	62	,	,	PUNCT
ftr-472	29	63	6114	6114	NUM
ftr-472	29	64	,	,	PUNCT
ftr-472	29	65	and	and	CCONJ
ftr-472	29	66	6662(e	6662(e	NUM
ftr-472	29	67	)	)	PUNCT
ftr-472	29	68	)	)	PUNCT
ftr-472	29	69	,	,	PUNCT
ftr-472	29	70	and	and	CCONJ
ftr-472	29	71	(	(	PUNCT
ftr-472	29	72	3	3	X
ftr-472	29	73	)	)	PUNCT
ftr-472	29	74	the	the	DET
ftr-472	29	75	very	very	ADV
ftr-472	29	76	important	important	ADJ
ftr-472	29	77	subject	subject	NOUN
ftr-472	29	78	of	of	ADP
ftr-472	29	79	state	state	NOUN
ftr-472	29	80	and	and	CCONJ
ftr-472	29	81	local	local	ADJ
ftr-472	29	82	income	income	NOUN
ftr-472	29	83	taxation	taxation	NOUN
ftr-472	29	84	.	.	PUNCT
ftr-472	30	1	4	4	X
ftr-472	30	2	.	.	X
ftr-472	30	3	irc	irc	VERB
ftr-472	30	4	§	§	PROPN
ftr-472	30	5	§	§	PROPN
ftr-472	30	6	864(c	864(c	NUM
ftr-472	30	7	)	)	PUNCT
ftr-472	30	8	,	,	PUNCT
ftr-472	30	9	882(a	882(a	NOUN
ftr-472	30	10	)	)	PUNCT
ftr-472	30	11	.	.	PUNCT
ftr-472	31	1	5	5	X
ftr-472	31	2	.	.	X
ftr-472	31	3	in	in	ADP
ftr-472	31	4	this	this	DET
ftr-472	31	5	article	article	NOUN
ftr-472	31	6	,	,	PUNCT
ftr-472	31	7	"	"	PUNCT
ftr-472	31	8	eci	eci	PROPN
ftr-472	31	9	"	"	PUNCT
ftr-472	31	10	refers	refer	VERB
ftr-472	31	11	to	to	ADP
ftr-472	31	12	gross	gross	ADJ
ftr-472	31	13	income	income	NOUN
ftr-472	31	14	effectively	effectively	ADV
ftr-472	31	15	connected	connect	VERB
ftr-472	31	16	with	with	ADP
ftr-472	31	17	a	a	DET
ftr-472	31	18	u.s	u.s	PROPN
ftr-472	31	19	.	.	PROPN
ftr-472	31	20	trade	trade	NOUN
ftr-472	31	21	or	or	CCONJ
ftr-472	31	22	business	business	NOUN
ftr-472	31	23	,	,	PUNCT
ftr-472	31	24	while	while	SCONJ
ftr-472	31	25	"	"	PUNCT
ftr-472	31	26	ecti	ecti	PROPN
ftr-472	31	27	"	"	PUNCT
ftr-472	31	28	refers	refer	VERB
ftr-472	31	29	to	to	ADP
ftr-472	31	30	effectively	effectively	ADV
ftr-472	31	31	connected	connect	VERB
ftr-472	31	32	taxable	taxable	ADJ
ftr-472	31	33	income	income	NOUN
ftr-472	31	34	(	(	PUNCT
ftr-472	31	35	eci	eci	PROPN
ftr-472	31	36	minus	minus	CCONJ
ftr-472	31	37	allocable	allocable	ADJ
ftr-472	31	38	deductions	deduction	NOUN
ftr-472	31	39	)	)	PUNCT
ftr-472	31	40	.	.	PUNCT
ftr-472	32	1	6	6	X
ftr-472	32	2	.	.	X
ftr-472	32	3	accordingly	accordingly	ADV
ftr-472	32	4	,	,	PUNCT
ftr-472	32	5	except	except	SCONJ
ftr-472	32	6	as	as	SCONJ
ftr-472	32	7	otherwise	otherwise	ADV
ftr-472	32	8	noted	note	VERB
ftr-472	32	9	,	,	PUNCT
ftr-472	32	10	the	the	DET
ftr-472	32	11	discussion	discussion	NOUN
ftr-472	32	12	below	below	ADP
ftr-472	32	13	,	,	PUNCT
ftr-472	32	14	which	which	PRON
ftr-472	32	15	is	be	AUX
ftr-472	32	16	phrased	phrase	VERB
ftr-472	32	17	in	in	ADP
ftr-472	32	18	terms	term	NOUN
ftr-472	32	19	of	of	ADP
ftr-472	32	20	eci	eci	PROPN
ftr-472	32	21	,	,	PUNCT
ftr-472	32	22	also	also	ADV
ftr-472	32	23	should	should	AUX
ftr-472	32	24	apply	apply	VERB
ftr-472	32	25	for	for	ADP
ftr-472	32	26	purposes	purpose	NOUN
ftr-472	32	27	of	of	ADP
ftr-472	32	28	determining	determine	VERB
ftr-472	32	29	profits	profit	NOUN
ftr-472	32	30	attributable	attributable	ADJ
ftr-472	32	31	to	to	ADP
ftr-472	32	32	a	a	DET
ftr-472	32	33	u.s	u.s	PROPN
ftr-472	32	34	.	.	PROPN
ftr-472	32	35	permanent	permanent	ADJ
ftr-472	32	36	establishment	establishment	NOUN
ftr-472	32	37	of	of	ADP
ftr-472	32	38	a	a	DET
ftr-472	32	39	foreign	foreign	ADJ
ftr-472	32	40	bank	bank	NOUN
ftr-472	32	41	.	.	PUNCT
ftr-472	33	1	on	on	ADP
ftr-472	33	2	the	the	DET
ftr-472	33	3	relationship	relationship	NOUN
ftr-472	33	4	between	between	ADP
ftr-472	33	5	the	the	DET
ftr-472	33	6	"	"	PUNCT
ftr-472	33	7	effectively	effectively	ADV
ftr-472	33	8	connected	connect	VERB
ftr-472	33	9	"	"	PUNCT
ftr-472	33	10	and	and	CCONJ
ftr-472	33	11	"	"	PUNCT
ftr-472	33	12	attributable	attributable	ADJ
ftr-472	33	13	"	"	PUNCT
ftr-472	33	14	concepts	concept	NOUN
ftr-472	33	15	,	,	PUNCT
ftr-472	33	16	see	see	VERB
ftr-472	33	17	rev	rev	PROPN
ftr-472	33	18	.	.	PUNCT
ftr-472	34	1	rul	rul	PROPN
ftr-472	34	2	.	.	PUNCT
ftr-472	35	1	81	81	NUM
ftr-472	35	2	-	-	SYM
ftr-472	35	3	78	78	NUM
ftr-472	35	4	,	,	PUNCT
ftr-472	35	5	1981	1981	NUM
ftr-472	35	6	-	-	SYM
ftr-472	35	7	1	1	NUM
ftr-472	35	8	c.b	c.b	PROPN
ftr-472	35	9	.	.	PROPN
ftr-472	35	10	604	604	NUM
ftr-472	35	11	(	(	PUNCT
ftr-472	35	12	interpreting	interpret	VERB
ftr-472	35	13	the	the	DET
ftr-472	35	14	polish	polish	PROPN
ftr-472	35	15	-	-	PUNCT
ftr-472	35	16	u.s	u.s	PROPN
ftr-472	35	17	.	.	PROPN
ftr-472	35	18	treaty	treaty	PROPN
ftr-472	35	19	)	)	PUNCT
ftr-472	35	20	.	.	PUNCT
ftr-472	36	1	one	one	NUM
ftr-472	36	2	important	important	ADJ
ftr-472	36	3	difference	difference	NOUN
ftr-472	36	4	is	be	AUX
ftr-472	36	5	that	that	SCONJ
ftr-472	36	6	the	the	DET
ftr-472	36	7	residual	residual	ADJ
ftr-472	36	8	force	force	NOUN
ftr-472	36	9	of	of	ADP
ftr-472	36	10	attraction	attraction	NOUN
ftr-472	36	11	principle	principle	NOUN
ftr-472	36	12	in	in	ADP
ftr-472	36	13	§	§	PROPN
ftr-472	36	14	864(c)(3)--treating	864(c)(3)--treate	VERB
ftr-472	36	15	all	all	DET
ftr-472	36	16	u.s	u.s	PROPN
ftr-472	36	17	.	.	PROPN
ftr-472	36	18	source	source	PROPN
ftr-472	36	19	,	,	PUNCT
ftr-472	36	20	non	non	ADJ
ftr-472	36	21	-	-	ADJ
ftr-472	36	22	fixed	fixed	ADJ
ftr-472	36	23	or	or	CCONJ
ftr-472	36	24	determinable	determinable	VERB
ftr-472	36	25	annual	annual	ADJ
ftr-472	36	26	or	or	CCONJ
ftr-472	36	27	periodical	periodical	ADJ
ftr-472	36	28	income	income	NOUN
ftr-472	36	29	[	[	X
ftr-472	36	30	hereinafter	hereinafter	NOUN
ftr-472	36	31	non-"fdap	non-"fdap	PROPN
ftr-472	36	32	"	"	PUNCT
ftr-472	36	33	income	income	NOUN
ftr-472	36	34	]	]	PUNCT
ftr-472	36	35	as	as	SCONJ
ftr-472	36	36	effectively	effectively	ADV
ftr-472	36	37	connected	connect	VERB
ftr-472	36	38	with	with	ADP
ftr-472	36	39	the	the	DET
ftr-472	36	40	taxpayer	taxpayer	NOUN
ftr-472	36	41	's	's	PART
ftr-472	36	42	u.s	u.s	PROPN
ftr-472	36	43	.	.	PROPN
ftr-472	36	44	trade	trade	PROPN
ftr-472	36	45	or	or	CCONJ
ftr-472	36	46	business	business	NOUN
ftr-472	36	47	-	-	PUNCT
ftr-472	36	48	is	be	AUX
ftr-472	36	49	inapplicable	inapplicable	ADJ
ftr-472	36	50	under	under	ADP
ftr-472	36	51	most	most	ADJ
ftr-472	36	52	treaties	treaty	NOUN
ftr-472	36	53	.	.	PUNCT
ftr-472	37	1	i	i	PRON
ftr-472	37	2	d.	d.	PROPN
ftr-472	37	3	at	at	ADP
ftr-472	37	4	605	605	NUM
ftr-472	37	5	.	.	PUNCT
ftr-472	38	1	see	see	AUX
ftr-472	38	2	also	also	ADV
ftr-472	38	3	rev	rev	VERB
ftr-472	38	4	.	.	PUNCT
ftr-472	39	1	rul	rul	PROPN
ftr-472	39	2	.	.	PUNCT
ftr-472	40	1	91	91	NUM
ftr-472	40	2	-	-	SYM
ftr-472	40	3	32	32	NUM
ftr-472	40	4	,	,	PUNCT
ftr-472	40	5	1991	1991	NUM
ftr-472	40	6	-	-	SYM
ftr-472	40	7	1	1	NUM
ftr-472	40	8	c.b	c.b	PROPN
ftr-472	40	9	.	.	PROPN
ftr-472	40	10	107	107	NUM
ftr-472	40	11	.	.	PUNCT
ftr-472	41	1	7	7	X
ftr-472	41	2	.	.	X
ftr-472	41	3	irc	irc	VERB
ftr-472	41	4	§	§	PROPN
ftr-472	41	5	§	§	PROPN
ftr-472	41	6	11	11	NUM
ftr-472	41	7	,	,	PUNCT
ftr-472	41	8	882(a	882(a	NOUN
ftr-472	41	9	)	)	PUNCT
ftr-472	41	10	.	.	PUNCT
ftr-472	42	1	the	the	DET
ftr-472	42	2	bank	bank	NOUN
ftr-472	42	3	also	also	ADV
ftr-472	42	4	may	may	AUX
ftr-472	42	5	be	be	AUX
ftr-472	42	6	subject	subject	ADJ
ftr-472	42	7	to	to	ADP
ftr-472	42	8	the	the	DET
ftr-472	42	9	alternative	alternative	ADJ
ftr-472	42	10	minimum	minimum	ADJ
ftr-472	42	11	tax	tax	NOUN
ftr-472	42	12	under	under	ADP
ftr-472	42	13	§	§	PROPN
ftr-472	42	14	§	§	PROPN
ftr-472	42	15	53	53	NUM
ftr-472	42	16	-	-	SYM
ftr-472	42	17	59	59	NUM
ftr-472	42	18	and	and	CCONJ
ftr-472	42	19	,	,	PUNCT
ftr-472	42	20	pursuant	pursuant	ADJ
ftr-472	42	21	to	to	ADP
ftr-472	42	22	§	§	PROPN
ftr-472	42	23	906	906	NUM
ftr-472	42	24	,	,	PUNCT
ftr-472	42	25	may	may	AUX
ftr-472	42	26	be	be	AUX
ftr-472	42	27	entitled	entitle	VERB
ftr-472	42	28	to	to	PART
ftr-472	42	29	claim	claim	VERB
ftr-472	42	30	a	a	DET
ftr-472	42	31	credit	credit	NOUN
ftr-472	42	32	for	for	ADP
ftr-472	42	33	foreign	foreign	ADJ
ftr-472	42	34	income	income	NOUN
ftr-472	42	35	taxes	taxis	NOUN
ftr-472	42	36	on	on	ADP
ftr-472	42	37	foreign	foreign	ADJ
ftr-472	42	38	source	source	NOUN
ftr-472	42	39	ec	ec	PROPN
ftr-472	42	40	.	.	PUNCT
ftr-472	43	1	[	[	X
ftr-472	43	2	vol	vol	NOUN
ftr-472	43	3	2:1	2:1	NUM
ftr-472	43	4	1994	1994	NUM
ftr-472	43	5	]	]	X
ftr-472	43	6	u.s	u.s	PROPN
ftr-472	43	7	.	.	PROPN
ftr-472	43	8	federal	federal	ADJ
ftr-472	43	9	income	income	NOUN
ftr-472	43	10	taxation	taxation	NOUN
ftr-472	43	11	of	of	ADP
ftr-472	43	12	u.s	u.s	PROPN
ftr-472	43	13	.	.	PROPN
ftr-472	43	14	branches	branch	NOUN
ftr-472	43	15	of	of	ADP
ftr-472	43	16	foreign	foreign	ADJ
ftr-472	43	17	banks	bank	NOUN
ftr-472	43	18	5	5	NUM
ftr-472	43	19	interest	interest	NOUN
ftr-472	43	20	expense	expense	NOUN
ftr-472	43	21	-	-	PUNCT
ftr-472	43	22	are	be	AUX
ftr-472	43	23	discussed	discuss	VERB
ftr-472	43	24	in	in	ADP
ftr-472	43	25	part	part	NOUN
ftr-472	43	26	i	i	PRON
ftr-472	43	27	below	below	ADV
ftr-472	43	28	.	.	PUNCT
ftr-472	44	1	in	in	ADP
ftr-472	44	2	addition	addition	NOUN
ftr-472	44	3	,	,	PUNCT
ftr-472	44	4	the	the	DET
ftr-472	44	5	bank	bank	NOUN
ftr-472	44	6	may	may	AUX
ftr-472	44	7	be	be	AUX
ftr-472	44	8	subject	subject	ADJ
ftr-472	44	9	to	to	ADP
ftr-472	44	10	the	the	DET
ftr-472	44	11	branch	branch	NOUN
ftr-472	44	12	profits	profit	VERB
ftr-472	44	13	tax	tax	NOUN
ftr-472	44	14	and	and	CCONJ
ftr-472	44	15	branch	branch	NOUN
ftr-472	44	16	level	level	NOUN
ftr-472	44	17	interest	interest	NOUN
ftr-472	44	18	tax	tax	NOUN
ftr-472	44	19	under	under	ADP
ftr-472	44	20	section	section	NOUN
ftr-472	44	21	884	884	NUM
ftr-472	44	22	,	,	PUNCT
ftr-472	44	23	which	which	PRON
ftr-472	44	24	are	be	AUX
ftr-472	44	25	discussed	discuss	VERB
ftr-472	44	26	in	in	ADP
ftr-472	44	27	part	part	NOUN
ftr-472	44	28	iv	iv	NUM
ftr-472	44	29	.	.	PUNCT
ftr-472	44	30	u.s	u.s	PROPN
ftr-472	44	31	.	.	PROPN
ftr-472	44	32	source	source	NOUN
ftr-472	44	33	income	income	NOUN
ftr-472	44	34	of	of	ADP
ftr-472	44	35	the	the	DET
ftr-472	44	36	bank	bank	NOUN
ftr-472	44	37	that	that	PRON
ftr-472	44	38	is	be	AUX
ftr-472	44	39	not	not	PART
ftr-472	44	40	eci	eci	PROPN
ftr-472	44	41	but	but	CCONJ
ftr-472	44	42	is	be	AUX
ftr-472	44	43	"	"	PUNCT
ftr-472	44	44	fixed	fix	VERB
ftr-472	44	45	or	or	CCONJ
ftr-472	44	46	determinable	determinable	VERB
ftr-472	44	47	annual	annual	ADJ
ftr-472	44	48	or	or	CCONJ
ftr-472	44	49	periodical	periodical	ADJ
ftr-472	44	50	income	income	NOUN
ftr-472	44	51	"	"	PUNCT
ftr-472	44	52	(	(	PUNCT
ftr-472	44	53	fdap	fdap	PROPN
ftr-472	44	54	)	)	PUNCT
ftr-472	44	55	,	,	PUNCT
ftr-472	44	56	including	include	VERB
ftr-472	44	57	dividend	dividend	NOUN
ftr-472	44	58	and	and	CCONJ
ftr-472	44	59	interest	interest	NOUN
ftr-472	44	60	income	income	NOUN
ftr-472	44	61	,	,	PUNCT
ftr-472	44	62	is	be	AUX
ftr-472	44	63	subject	subject	ADJ
ftr-472	44	64	to	to	ADP
ftr-472	44	65	a	a	DET
ftr-472	44	66	30	30	NUM
ftr-472	44	67	%	%	NOUN
ftr-472	44	68	gross	gross	ADJ
ftr-472	44	69	withholding	withholding	NOUN
ftr-472	44	70	tax	tax	NOUN
ftr-472	44	71	unless	unless	SCONJ
ftr-472	44	72	eligible	eligible	ADJ
ftr-472	44	73	for	for	ADP
ftr-472	44	74	an	an	DET
ftr-472	44	75	exemption	exemption	NOUN
ftr-472	44	76	or	or	CCONJ
ftr-472	44	77	a	a	DET
ftr-472	44	78	reduced	reduced	ADJ
ftr-472	44	79	rate	rate	NOUN
ftr-472	44	80	of	of	ADP
ftr-472	44	81	withholding	withhold	VERB
ftr-472	44	82	under	under	ADP
ftr-472	44	83	the	the	DET
ftr-472	44	84	code	code	NOUN
ftr-472	44	85	or	or	CCONJ
ftr-472	44	86	an	an	DET
ftr-472	44	87	applicable	applicable	ADJ
ftr-472	44	88	tax	tax	NOUN
ftr-472	44	89	treaty	treaty	NOUN
ftr-472	44	90	.	.	PUNCT
ftr-472	44	91	'	'	PUNCT
ftr-472	45	1	as	as	SCONJ
ftr-472	45	2	discussed	discuss	VERB
ftr-472	45	3	below	below	ADV
ftr-472	45	4	,	,	PUNCT
ftr-472	45	5	the	the	DET
ftr-472	45	6	interplay	interplay	NOUN
ftr-472	45	7	between	between	ADP
ftr-472	45	8	the	the	DET
ftr-472	45	9	net	net	ADJ
ftr-472	45	10	income	income	NOUN
ftr-472	45	11	taxation	taxation	NOUN
ftr-472	45	12	of	of	ADP
ftr-472	45	13	eci	eci	PROPN
ftr-472	45	14	and	and	CCONJ
ftr-472	45	15	the	the	DET
ftr-472	45	16	treatment	treatment	NOUN
ftr-472	45	17	of	of	ADP
ftr-472	45	18	u.s	u.s	PROPN
ftr-472	45	19	.	.	PROPN
ftr-472	45	20	source	source	PROPN
ftr-472	45	21	,	,	PUNCT
ftr-472	45	22	non	non	PROPN
ftr-472	45	23	-	-	PROPN
ftr-472	45	24	eci	eci	PROPN
ftr-472	45	25	fdap	fdap	PROPN
ftr-472	45	26	income	income	NOUN
ftr-472	45	27	has	have	AUX
ftr-472	45	28	influenced	influence	VERB
ftr-472	45	29	both	both	CCONJ
ftr-472	45	30	the	the	DET
ftr-472	45	31	regulations	regulation	NOUN
ftr-472	45	32	and	and	CCONJ
ftr-472	45	33	the	the	DET
ftr-472	45	34	tax	tax	NOUN
ftr-472	45	35	planning	planning	NOUN
ftr-472	45	36	of	of	ADP
ftr-472	45	37	foreign	foreign	ADJ
ftr-472	45	38	banks	bank	NOUN
ftr-472	45	39	.	.	PUNCT
ftr-472	46	1	in	in	ADP
ftr-472	46	2	general	general	ADJ
ftr-472	46	3	,	,	PUNCT
ftr-472	46	4	in	in	ADP
ftr-472	46	5	defining	define	VERB
ftr-472	46	6	eci	eci	PROPN
ftr-472	46	7	,	,	PUNCT
ftr-472	46	8	the	the	DET
ftr-472	46	9	code	code	NOUN
ftr-472	46	10	and	and	CCONJ
ftr-472	46	11	regulations	regulation	NOUN
ftr-472	46	12	provide	provide	VERB
ftr-472	46	13	separate	separate	ADJ
ftr-472	46	14	rules	rule	NOUN
ftr-472	46	15	for	for	ADP
ftr-472	46	16	different	different	ADJ
ftr-472	46	17	categories	category	NOUN
ftr-472	46	18	of	of	ADP
ftr-472	46	19	income	income	NOUN
ftr-472	46	20	,	,	PUNCT
ftr-472	46	21	including	include	VERB
ftr-472	46	22	(	(	PUNCT
ftr-472	46	23	1	1	X
ftr-472	46	24	)	)	PUNCT
ftr-472	46	25	u.s	u.s	PROPN
ftr-472	46	26	.	.	PROPN
ftr-472	46	27	source	source	NOUN
ftr-472	46	28	fdap	fdap	NOUN
ftr-472	46	29	and	and	CCONJ
ftr-472	46	30	capital	capital	NOUN
ftr-472	46	31	gains	gain	NOUN
ftr-472	46	32	,	,	PUNCT
ftr-472	46	33	(	(	PUNCT
ftr-472	46	34	2	2	X
ftr-472	46	35	)	)	PUNCT
ftr-472	46	36	income	income	NOUN
ftr-472	46	37	from	from	ADP
ftr-472	46	38	notional	notional	ADJ
ftr-472	46	39	principal	principal	ADJ
ftr-472	46	40	contracts	contract	NOUN
ftr-472	46	41	,	,	PUNCT
ftr-472	46	42	(	(	PUNCT
ftr-472	46	43	3	3	X
ftr-472	46	44	)	)	PUNCT
ftr-472	46	45	income	income	NOUN
ftr-472	46	46	from	from	ADP
ftr-472	46	47	foreign	foreign	ADJ
ftr-472	46	48	exchange	exchange	NOUN
ftr-472	46	49	transactions	transaction	NOUN
ftr-472	46	50	,	,	PUNCT
ftr-472	46	51	(	(	PUNCT
ftr-472	46	52	4	4	X
ftr-472	46	53	)	)	PUNCT
ftr-472	46	54	other	other	ADJ
ftr-472	46	55	u.s	u.s	PROPN
ftr-472	46	56	.	.	PROPN
ftr-472	46	57	source	source	NOUN
ftr-472	46	58	income	income	NOUN
ftr-472	46	59	,	,	PUNCT
ftr-472	46	60	and	and	CCONJ
ftr-472	46	61	(	(	PUNCT
ftr-472	46	62	5	5	X
ftr-472	46	63	)	)	PUNCT
ftr-472	46	64	foreign	foreign	ADJ
ftr-472	46	65	source	source	NOUN
ftr-472	46	66	income	income	NOUN
ftr-472	46	67	.	.	PUNCT
ftr-472	47	1	while	while	SCONJ
ftr-472	47	2	these	these	DET
ftr-472	47	3	rules	rule	NOUN
ftr-472	47	4	are	be	AUX
ftr-472	47	5	relatively	relatively	ADV
ftr-472	47	6	straightforward	straightforward	ADJ
ftr-472	47	7	,	,	PUNCT
ftr-472	47	8	some	some	DET
ftr-472	47	9	uncertainties	uncertainty	NOUN
ftr-472	47	10	exist	exist	VERB
ftr-472	47	11	as	as	ADP
ftr-472	47	12	to	to	ADP
ftr-472	47	13	their	their	PRON
ftr-472	47	14	application	application	NOUN
ftr-472	47	15	in	in	ADP
ftr-472	47	16	particular	particular	ADJ
ftr-472	47	17	transactional	transactional	ADJ
ftr-472	47	18	settings	setting	NOUN
ftr-472	47	19	,	,	PUNCT
ftr-472	47	20	and	and	CCONJ
ftr-472	47	21	the	the	DET
ftr-472	47	22	results	result	NOUN
ftr-472	47	23	mandated	mandate	VERB
ftr-472	47	24	by	by	ADP
ftr-472	47	25	some	some	PRON
ftr-472	47	26	of	of	ADP
ftr-472	47	27	these	these	DET
ftr-472	47	28	rules	rule	NOUN
ftr-472	47	29	are	be	AUX
ftr-472	47	30	not	not	PART
ftr-472	47	31	sensible	sensible	ADJ
ftr-472	47	32	or	or	CCONJ
ftr-472	47	33	justifiable	justifiable	ADJ
ftr-472	47	34	.	.	PUNCT
ftr-472	48	1	the	the	DET
ftr-472	48	2	rules	rule	NOUN
ftr-472	48	3	for	for	ADP
ftr-472	48	4	determining	determine	VERB
ftr-472	48	5	eci	eci	PROPN
ftr-472	48	6	of	of	ADP
ftr-472	48	7	a	a	DET
ftr-472	48	8	foreign	foreign	ADJ
ftr-472	48	9	bank	bank	NOUN
ftr-472	48	10	apply	apply	VERB
ftr-472	48	11	an	an	DET
ftr-472	48	12	"	"	PUNCT
ftr-472	48	13	all	all	PRON
ftr-472	48	14	or	or	CCONJ
ftr-472	48	15	nothing	nothing	PRON
ftr-472	48	16	"	"	PUNCT
ftr-472	48	17	approach	approach	NOUN
ftr-472	48	18	:	:	PUNCT
ftr-472	48	19	particular	particular	ADJ
ftr-472	48	20	income	income	NOUN
ftr-472	48	21	is	be	AUX
ftr-472	48	22	either	either	CCONJ
ftr-472	48	23	eci	eci	PROPN
ftr-472	48	24	in	in	ADP
ftr-472	48	25	its	its	PRON
ftr-472	48	26	entirety	entirety	NOUN
ftr-472	48	27	or	or	CCONJ
ftr-472	48	28	not	not	PART
ftr-472	48	29	at	at	ADV
ftr-472	48	30	all	all	ADV
ftr-472	48	31	.	.	PUNCT
ftr-472	49	1	the	the	DET
ftr-472	49	2	rules	rule	NOUN
ftr-472	49	3	do	do	AUX
ftr-472	49	4	not	not	PART
ftr-472	49	5	provide	provide	VERB
ftr-472	49	6	for	for	ADP
ftr-472	49	7	an	an	DET
ftr-472	49	8	allocation	allocation	NOUN
ftr-472	49	9	of	of	ADP
ftr-472	49	10	income	income	NOUN
ftr-472	49	11	among	among	ADP
ftr-472	49	12	different	different	ADJ
ftr-472	49	13	branches	branch	NOUN
ftr-472	49	14	of	of	ADP
ftr-472	49	15	a	a	DET
ftr-472	49	16	bank	bank	NOUN
ftr-472	49	17	based	base	VERB
ftr-472	49	18	on	on	ADP
ftr-472	49	19	,	,	PUNCT
ftr-472	49	20	for	for	ADP
ftr-472	49	21	example	example	NOUN
ftr-472	49	22	,	,	PUNCT
ftr-472	49	23	each	each	DET
ftr-472	49	24	branch	branch	NOUN
ftr-472	49	25	's	's	PART
ftr-472	49	26	relative	relative	ADJ
ftr-472	49	27	contribution	contribution	NOUN
ftr-472	49	28	towards	towards	ADP
ftr-472	49	29	the	the	DET
ftr-472	49	30	generation	generation	NOUN
ftr-472	49	31	of	of	ADP
ftr-472	49	32	that	that	DET
ftr-472	49	33	income	income	NOUN
ftr-472	49	34	.	.	PUNCT
ftr-472	49	35	'	'	PUNCT
ftr-472	50	1	this	this	DET
ftr-472	50	2	approach	approach	NOUN
ftr-472	50	3	may	may	AUX
ftr-472	50	4	have	have	VERB
ftr-472	50	5	the	the	DET
ftr-472	50	6	advantage	advantage	NOUN
ftr-472	50	7	of	of	ADP
ftr-472	50	8	avoiding	avoid	VERB
ftr-472	50	9	difficult	difficult	ADJ
ftr-472	50	10	allocation	allocation	NOUN
ftr-472	50	11	questions	question	NOUN
ftr-472	50	12	,	,	PUNCT
ftr-472	50	13	but	but	CCONJ
ftr-472	50	14	it	it	PRON
ftr-472	50	15	can	can	AUX
ftr-472	50	16	result	result	VERB
ftr-472	50	17	in	in	ADP
ftr-472	50	18	u.s	u.s	PROPN
ftr-472	50	19	.	.	PROPN
ftr-472	50	20	tax	tax	NOUN
ftr-472	50	21	being	be	AUX
ftr-472	50	22	imposed	impose	VERB
ftr-472	50	23	on	on	ADP
ftr-472	50	24	more	more	ADV
ftr-472	50	25	or	or	CCONJ
ftr-472	50	26	less	less	ADJ
ftr-472	50	27	than	than	ADP
ftr-472	50	28	the	the	DET
ftr-472	50	29	branch	branch	NOUN
ftr-472	50	30	's	's	PART
ftr-472	50	31	economic	economic	ADJ
ftr-472	50	32	income	income	NOUN
ftr-472	50	33	.	.	PUNCT
ftr-472	51	1	as	as	ADP
ftr-472	51	2	8	8	NUM
ftr-472	51	3	.	.	PUNCT
ftr-472	51	4	irc	irc	PROPN
ftr-472	51	5	§	§	PROPN
ftr-472	51	6	881(a	881(a	PROPN
ftr-472	51	7	)	)	PUNCT
ftr-472	51	8	.	.	PUNCT
ftr-472	52	1	three	three	NUM
ftr-472	52	2	important	important	ADJ
ftr-472	52	3	exemptions	exemption	NOUN
ftr-472	52	4	from	from	ADP
ftr-472	52	5	withholding	withhold	VERB
ftr-472	52	6	under	under	ADP
ftr-472	52	7	the	the	DET
ftr-472	52	8	code	code	NOUN
ftr-472	52	9	are	be	AUX
ftr-472	52	10	:	:	PUNCT
ftr-472	52	11	(	(	PUNCT
ftr-472	52	12	1	1	X
ftr-472	52	13	)	)	PUNCT
ftr-472	52	14	interest	interest	NOUN
ftr-472	52	15	on	on	ADP
ftr-472	52	16	a	a	DET
ftr-472	52	17	bank	bank	NOUN
ftr-472	52	18	deposit	deposit	NOUN
ftr-472	52	19	(	(	PUNCT
ftr-472	52	20	which	which	PRON
ftr-472	52	21	may	may	AUX
ftr-472	52	22	include	include	VERB
ftr-472	52	23	a	a	DET
ftr-472	52	24	deposit	deposit	NOUN
ftr-472	52	25	with	with	ADP
ftr-472	52	26	an	an	DET
ftr-472	52	27	affiliate	affiliate	NOUN
ftr-472	52	28	)	)	PUNCT
ftr-472	52	29	,	,	PUNCT
ftr-472	52	30	irc	irc	PROPN
ftr-472	52	31	§	§	PROPN
ftr-472	52	32	881(d	881(d	PROPN
ftr-472	52	33	)	)	PUNCT
ftr-472	52	34	;	;	PUNCT
ftr-472	52	35	(	(	PUNCT
ftr-472	52	36	2	2	X
ftr-472	52	37	)	)	PUNCT
ftr-472	52	38	interest	interest	NOUN
ftr-472	52	39	or	or	CCONJ
ftr-472	52	40	original	original	ADJ
ftr-472	52	41	issue	issue	NOUN
ftr-472	52	42	discount	discount	NOUN
ftr-472	52	43	on	on	ADP
ftr-472	52	44	an	an	DET
ftr-472	52	45	obligation	obligation	NOUN
ftr-472	52	46	with	with	ADP
ftr-472	52	47	an	an	DET
ftr-472	52	48	original	original	ADJ
ftr-472	52	49	maturity	maturity	NOUN
ftr-472	52	50	of	of	ADP
ftr-472	52	51	183	183	NUM
ftr-472	52	52	days	day	NOUN
ftr-472	52	53	or	or	CCONJ
ftr-472	52	54	less	less	ADJ
ftr-472	52	55	,	,	PUNCT
ftr-472	52	56	irc	irc	ADV
ftr-472	52	57	§	§	PROPN
ftr-472	52	58	§	§	PROPN
ftr-472	52	59	871(g)(1)(b)(i	871(g)(1)(b)(i	NUM
ftr-472	52	60	)	)	PUNCT
ftr-472	52	61	,	,	PUNCT
ftr-472	52	62	881(a	881(a	PROPN
ftr-472	52	63	)	)	PUNCT
ftr-472	52	64	;	;	PUNCT
ftr-472	52	65	regs	reg	NOUN
ftr-472	52	66	.	.	PUNCT
ftr-472	53	1	§	§	PROPN
ftr-472	53	2	1.12731(c)(5	1.12731(c)(5	NUM
ftr-472	53	3	)	)	PUNCT
ftr-472	53	4	;	;	PUNCT
ftr-472	53	5	and	and	CCONJ
ftr-472	53	6	(	(	PUNCT
ftr-472	53	7	3	3	X
ftr-472	53	8	)	)	PUNCT
ftr-472	53	9	"	"	PUNCT
ftr-472	53	10	portfolio	portfolio	NOUN
ftr-472	53	11	interest	interest	NOUN
ftr-472	53	12	.	.	PUNCT
ftr-472	53	13	"	"	PUNCT
ftr-472	54	1	irc	irc	PROPN
ftr-472	54	2	§	§	PROPN
ftr-472	54	3	881(c	881(c	PROPN
ftr-472	54	4	)	)	PUNCT
ftr-472	54	5	.	.	PUNCT
ftr-472	55	1	see	see	VERB
ftr-472	55	2	infra	infra	NOUN
ftr-472	55	3	note	note	VERB
ftr-472	55	4	155	155	NUM
ftr-472	55	5	for	for	ADP
ftr-472	55	6	a	a	DET
ftr-472	55	7	general	general	ADJ
ftr-472	55	8	discussion	discussion	NOUN
ftr-472	55	9	of	of	ADP
ftr-472	55	10	what	what	PRON
ftr-472	55	11	constitutes	constitute	VERB
ftr-472	55	12	a	a	DET
ftr-472	55	13	"	"	PUNCT
ftr-472	55	14	deposit	deposit	NOUN
ftr-472	55	15	.	.	PUNCT
ftr-472	55	16	"	"	PUNCT
ftr-472	56	1	very	very	ADV
ftr-472	56	2	generally	generally	ADV
ftr-472	56	3	,	,	PUNCT
ftr-472	56	4	portfolio	portfolio	NOUN
ftr-472	56	5	interest	interest	NOUN
ftr-472	56	6	is	be	AUX
ftr-472	56	7	non	non	ADJ
ftr-472	56	8	-	-	ADJ
ftr-472	56	9	eci	eci	PROPN
ftr-472	56	10	interest	interest	NOUN
ftr-472	56	11	received	receive	VERB
ftr-472	56	12	by	by	ADP
ftr-472	56	13	a	a	DET
ftr-472	56	14	foreign	foreign	ADJ
ftr-472	56	15	person	person	NOUN
ftr-472	56	16	on	on	ADP
ftr-472	56	17	a	a	DET
ftr-472	56	18	registered	register	VERB
ftr-472	56	19	obligation	obligation	NOUN
ftr-472	56	20	(	(	PUNCT
ftr-472	56	21	provided	provide	VERB
ftr-472	56	22	the	the	DET
ftr-472	56	23	beneficial	beneficial	ADJ
ftr-472	56	24	owner	owner	NOUN
ftr-472	56	25	certifies	certify	VERB
ftr-472	56	26	its	its	PRON
ftr-472	56	27	non	non	ADJ
ftr-472	56	28	-	-	ADJ
ftr-472	56	29	u.s	u.s	PROPN
ftr-472	56	30	.	.	PROPN
ftr-472	56	31	status	status	NOUN
ftr-472	56	32	)	)	PUNCT
ftr-472	56	33	or	or	CCONJ
ftr-472	56	34	on	on	ADP
ftr-472	56	35	a	a	DET
ftr-472	56	36	foreign	foreign	ADJ
ftr-472	56	37	-	-	PUNCT
ftr-472	56	38	targeted	target	VERB
ftr-472	56	39	bearer	bearer	NOUN
ftr-472	56	40	obligation	obligation	NOUN
ftr-472	56	41	that	that	PRON
ftr-472	56	42	satisfies	satisfy	VERB
ftr-472	56	43	certain	certain	ADJ
ftr-472	56	44	requirements	requirement	NOUN
ftr-472	56	45	,	,	PUNCT
ftr-472	56	46	provided	provide	VERB
ftr-472	56	47	in	in	ADP
ftr-472	56	48	each	each	DET
ftr-472	56	49	case	case	NOUN
ftr-472	56	50	that	that	SCONJ
ftr-472	56	51	the	the	DET
ftr-472	56	52	obligation	obligation	NOUN
ftr-472	56	53	is	be	AUX
ftr-472	56	54	issued	issue	VERB
ftr-472	56	55	after	after	ADP
ftr-472	56	56	july	july	PROPN
ftr-472	56	57	18	18	NUM
ftr-472	56	58	,	,	PUNCT
ftr-472	56	59	1984	1984	NUM
ftr-472	56	60	.	.	PUNCT
ftr-472	57	1	however	however	ADV
ftr-472	57	2	,	,	PUNCT
ftr-472	57	3	portfolio	portfolio	NOUN
ftr-472	57	4	interest	interest	NOUN
ftr-472	57	5	does	do	AUX
ftr-472	57	6	not	not	PART
ftr-472	57	7	include	include	VERB
ftr-472	57	8	interest	interest	NOUN
ftr-472	57	9	received	receive	VERB
ftr-472	57	10	by	by	ADP
ftr-472	57	11	(	(	PUNCT
ftr-472	57	12	1	1	X
ftr-472	57	13	)	)	PUNCT
ftr-472	57	14	a	a	DET
ftr-472	57	15	bank	bank	NOUN
ftr-472	57	16	on	on	ADP
ftr-472	57	17	an	an	DET
ftr-472	57	18	extension	extension	NOUN
ftr-472	57	19	of	of	ADP
ftr-472	57	20	credit	credit	NOUN
ftr-472	57	21	under	under	ADP
ftr-472	57	22	a	a	DET
ftr-472	57	23	loan	loan	NOUN
ftr-472	57	24	agreement	agreement	NOUN
ftr-472	57	25	entered	enter	VERB
ftr-472	57	26	into	into	ADP
ftr-472	57	27	in	in	ADP
ftr-472	57	28	the	the	DET
ftr-472	57	29	ordinary	ordinary	ADJ
ftr-472	57	30	course	course	NOUN
ftr-472	57	31	of	of	ADP
ftr-472	57	32	its	its	PRON
ftr-472	57	33	trade	trade	NOUN
ftr-472	57	34	or	or	CCONJ
ftr-472	57	35	business	business	NOUN
ftr-472	57	36	,	,	PUNCT
ftr-472	57	37	(	(	PUNCT
ftr-472	57	38	2	2	X
ftr-472	57	39	)	)	PUNCT
ftr-472	57	40	a	a	DET
ftr-472	57	41	"	"	PUNCT
ftr-472	57	42	10	10	NUM
ftr-472	57	43	percent	percent	NOUN
ftr-472	57	44	shareholder	shareholder	NOUN
ftr-472	57	45	,	,	PUNCT
ftr-472	57	46	"	"	PUNCT
ftr-472	57	47	or	or	CCONJ
ftr-472	57	48	(	(	PUNCT
ftr-472	57	49	3	3	X
ftr-472	57	50	)	)	PUNCT
ftr-472	57	51	a	a	DET
ftr-472	57	52	controlled	control	VERB
ftr-472	57	53	foreign	foreign	ADJ
ftr-472	57	54	corporation	corporation	NOUN
ftr-472	57	55	from	from	ADP
ftr-472	57	56	a	a	DET
ftr-472	57	57	related	related	ADJ
ftr-472	57	58	person	person	NOUN
ftr-472	57	59	.	.	PUNCT
ftr-472	58	1	irc	irc	PROPN
ftr-472	58	2	§	§	PROPN
ftr-472	58	3	881(c	881(c	PROPN
ftr-472	58	4	)	)	PUNCT
ftr-472	58	5	.	.	PUNCT
ftr-472	59	1	9	9	X
ftr-472	59	2	.	.	X
ftr-472	60	1	in	in	ADP
ftr-472	60	2	contrast	contrast	NOUN
ftr-472	60	3	,	,	PUNCT
ftr-472	60	4	§	§	PROPN
ftr-472	60	5	863(b	863(b	PROPN
ftr-472	60	6	)	)	PUNCT
ftr-472	60	7	treats	treat	VERB
ftr-472	60	8	certain	certain	ADJ
ftr-472	60	9	types	type	NOUN
ftr-472	60	10	of	of	ADP
ftr-472	60	11	income	income	NOUN
ftr-472	60	12	(	(	PUNCT
ftr-472	60	13	including	include	VERB
ftr-472	60	14	income	income	NOUN
ftr-472	60	15	from	from	ADP
ftr-472	60	16	personal	personal	ADJ
ftr-472	60	17	property	property	NOUN
ftr-472	60	18	produced	produce	VERB
ftr-472	60	19	in	in	ADP
ftr-472	60	20	a	a	DET
ftr-472	60	21	foreign	foreign	ADJ
ftr-472	60	22	country	country	NOUN
ftr-472	60	23	and	and	CCONJ
ftr-472	60	24	sold	sell	VERB
ftr-472	60	25	in	in	ADP
ftr-472	60	26	the	the	DET
ftr-472	60	27	united	united	PROPN
ftr-472	60	28	states	states	PROPN
ftr-472	60	29	or	or	CCONJ
ftr-472	60	30	vice	vice	NOUN
ftr-472	60	31	versa	versa	ADV
ftr-472	60	32	)	)	PUNCT
ftr-472	60	33	as	as	SCONJ
ftr-472	60	34	derived	derive	VERB
ftr-472	60	35	partly	partly	ADV
ftr-472	60	36	from	from	ADP
ftr-472	60	37	u.s	u.s	PROPN
ftr-472	60	38	.	.	PROPN
ftr-472	60	39	sources	source	NOUN
ftr-472	60	40	(	(	PUNCT
ftr-472	60	41	and	and	CCONJ
ftr-472	60	42	consequently	consequently	ADV
ftr-472	60	43	as	as	ADP
ftr-472	60	44	eci	eci	PROPN
ftr-472	60	45	)	)	PUNCT
ftr-472	60	46	and	and	CCONJ
ftr-472	60	47	partly	partly	ADV
ftr-472	60	48	from	from	ADP
ftr-472	60	49	foreign	foreign	ADJ
ftr-472	60	50	sources	source	NOUN
ftr-472	60	51	(	(	PUNCT
ftr-472	60	52	and	and	CCONJ
ftr-472	60	53	consequently	consequently	ADV
ftr-472	60	54	exempt	exempt	ADJ
ftr-472	60	55	from	from	ADP
ftr-472	60	56	u.s	u.s	PROPN
ftr-472	60	57	.	.	PROPN
ftr-472	60	58	tax	tax	NOUN
ftr-472	60	59	)	)	PUNCT
ftr-472	60	60	.	.	PUNCT
ftr-472	61	1	section	section	NOUN
ftr-472	61	2	863(a	863(a	NUM
ftr-472	61	3	)	)	PUNCT
ftr-472	61	4	authorizes	authorize	VERB
ftr-472	61	5	the	the	DET
ftr-472	61	6	internal	internal	ADJ
ftr-472	61	7	revenue	revenue	NOUN
ftr-472	61	8	service	service	NOUN
ftr-472	61	9	(	(	PUNCT
ftr-472	61	10	irs	irs	PROPN
ftr-472	61	11	)	)	PUNCT
ftr-472	61	12	to	to	PART
ftr-472	61	13	issue	issue	VERB
ftr-472	61	14	regulations	regulation	NOUN
ftr-472	61	15	providing	provide	VERB
ftr-472	61	16	for	for	ADP
ftr-472	61	17	the	the	DET
ftr-472	61	18	allocation	allocation	NOUN
ftr-472	61	19	and	and	CCONJ
ftr-472	61	20	apportionment	apportionment	NOUN
ftr-472	61	21	of	of	ADP
ftr-472	61	22	items	item	NOUN
ftr-472	61	23	of	of	ADP
ftr-472	61	24	gross	gross	ADJ
ftr-472	61	25	income	income	NOUN
ftr-472	61	26	,	,	PUNCT
ftr-472	61	27	expenses	expense	NOUN
ftr-472	61	28	,	,	PUNCT
ftr-472	61	29	losses	loss	NOUN
ftr-472	61	30	,	,	PUNCT
ftr-472	61	31	and	and	CCONJ
ftr-472	61	32	deductions	deduction	NOUN
ftr-472	61	33	,	,	PUNCT
ftr-472	61	34	other	other	ADJ
ftr-472	61	35	than	than	ADP
ftr-472	61	36	those	those	PRON
ftr-472	61	37	specified	specify	VERB
ftr-472	61	38	in	in	ADP
ftr-472	61	39	§	§	PROPN
ftr-472	61	40	§	§	PROPN
ftr-472	61	41	861(a	861(a	PROPN
ftr-472	61	42	)	)	PUNCT
ftr-472	61	43	and	and	CCONJ
ftr-472	61	44	862(a	862(a	NUM
ftr-472	61	45	)	)	PUNCT
ftr-472	61	46	,	,	PUNCT
ftr-472	61	47	to	to	ADP
ftr-472	61	48	sources	source	NOUN
ftr-472	61	49	within	within	ADP
ftr-472	61	50	or	or	CCONJ
ftr-472	61	51	without	without	ADP
ftr-472	61	52	the	the	DET
ftr-472	61	53	united	united	PROPN
ftr-472	61	54	states	states	PROPN
ftr-472	61	55	.	.	PUNCT
ftr-472	62	1	florida	florida	PROPN
ftr-472	62	2	tax	tax	PROPN
ftr-472	62	3	review	review	NOUN
ftr-472	62	4	discussed	discuss	VERB
ftr-472	62	5	below	below	ADV
ftr-472	62	6	,	,	PUNCT
ftr-472	62	7	more	more	ADV
ftr-472	62	8	often	often	ADV
ftr-472	62	9	than	than	SCONJ
ftr-472	62	10	not	not	PART
ftr-472	62	11	the	the	DET
ftr-472	62	12	rules	rule	NOUN
ftr-472	62	13	result	result	VERB
ftr-472	62	14	in	in	ADP
ftr-472	62	15	over	over	ADP
ftr-472	62	16	-	-	PUNCT
ftr-472	62	17	inclusion	inclusion	NOUN
ftr-472	62	18	of	of	ADP
ftr-472	62	19	income	income	NOUN
ftr-472	62	20	subject	subject	ADJ
ftr-472	62	21	to	to	ADP
ftr-472	62	22	u.s	u.s	PROPN
ftr-472	62	23	.	.	PROPN
ftr-472	62	24	taxation	taxation	NOUN
ftr-472	62	25	.	.	PUNCT
ftr-472	63	1	moreover	moreover	ADV
ftr-472	63	2	,	,	PUNCT
ftr-472	63	3	consistent	consistent	ADJ
ftr-472	63	4	with	with	ADP
ftr-472	63	5	the	the	DET
ftr-472	63	6	notion	notion	NOUN
ftr-472	63	7	that	that	SCONJ
ftr-472	63	8	the	the	DET
ftr-472	63	9	foreign	foreign	ADJ
ftr-472	63	10	bank	bank	NOUN
ftr-472	63	11	is	be	AUX
ftr-472	63	12	the	the	DET
ftr-472	63	13	taxpayer	taxpayer	NOUN
ftr-472	63	14	and	and	CCONJ
ftr-472	63	15	is	be	AUX
ftr-472	63	16	being	be	AUX
ftr-472	63	17	taxed	tax	VERB
ftr-472	63	18	on	on	ADP
ftr-472	63	19	its	its	PRON
ftr-472	63	20	income	income	NOUN
ftr-472	63	21	that	that	PRON
ftr-472	63	22	is	be	AUX
ftr-472	63	23	effectively	effectively	ADV
ftr-472	63	24	connected	connect	VERB
ftr-472	63	25	with	with	ADP
ftr-472	63	26	its	its	PRON
ftr-472	63	27	u.s	u.s	PROPN
ftr-472	63	28	.	.	PROPN
ftr-472	63	29	trade	trade	NOUN
ftr-472	63	30	or	or	CCONJ
ftr-472	63	31	business	business	NOUN
ftr-472	63	32	,	,	PUNCT
ftr-472	63	33	transactions	transaction	NOUN
ftr-472	63	34	between	between	ADP
ftr-472	63	35	the	the	DET
ftr-472	63	36	u.s	u.s	PROPN
ftr-472	63	37	.	.	PROPN
ftr-472	63	38	branch	branch	NOUN
ftr-472	63	39	and	and	CCONJ
ftr-472	63	40	another	another	DET
ftr-472	63	41	office	office	NOUN
ftr-472	63	42	of	of	ADP
ftr-472	63	43	the	the	DET
ftr-472	63	44	bank	bank	NOUN
ftr-472	63	45	generally	generally	ADV
ftr-472	63	46	are	be	AUX
ftr-472	63	47	not	not	PART
ftr-472	63	48	given	give	VERB
ftr-472	63	49	effect	effect	NOUN
ftr-472	63	50	in	in	ADP
ftr-472	63	51	determining	determine	VERB
ftr-472	63	52	eci	eci	PROPN
ftr-472	63	53	,	,	PUNCT
ftr-472	63	54	on	on	ADP
ftr-472	63	55	the	the	DET
ftr-472	63	56	theory	theory	NOUN
ftr-472	63	57	that	that	SCONJ
ftr-472	63	58	a	a	DET
ftr-472	63	59	branch	branch	NOUN
ftr-472	63	60	is	be	AUX
ftr-472	63	61	an	an	DET
ftr-472	63	62	integral	integral	ADJ
ftr-472	63	63	part	part	NOUN
ftr-472	63	64	of	of	ADP
ftr-472	63	65	the	the	DET
ftr-472	63	66	taxpayer	taxpayer	NOUN
ftr-472	63	67	corporation	corporation	NOUN
ftr-472	63	68	and	and	CCONJ
ftr-472	63	69	a	a	DET
ftr-472	63	70	corporation	corporation	NOUN
ftr-472	63	71	can	can	AUX
ftr-472	63	72	not	not	PART
ftr-472	63	73	contract	contract	VERB
ftr-472	63	74	with	with	ADP
ftr-472	63	75	itself	itself	PRON
ftr-472	63	76	.	.	PUNCT
ftr-472	64	1	accordingly	accordingly	ADV
ftr-472	64	2	,	,	PUNCT
ftr-472	64	3	a	a	DET
ftr-472	64	4	loan	loan	NOUN
ftr-472	64	5	or	or	CCONJ
ftr-472	64	6	swap	swap	NOUN
ftr-472	64	7	contract	contract	NOUN
ftr-472	64	8	between	between	ADP
ftr-472	64	9	the	the	DET
ftr-472	64	10	u.s	u.s	PROPN
ftr-472	64	11	.	.	PROPN
ftr-472	64	12	branch	branch	PROPN
ftr-472	64	13	and	and	CCONJ
ftr-472	64	14	the	the	DET
ftr-472	64	15	home	home	NOUN
ftr-472	64	16	office	office	NOUN
ftr-472	64	17	is	be	AUX
ftr-472	64	18	ignored	ignore	VERB
ftr-472	64	19	for	for	ADP
ftr-472	64	20	u.s	u.s	PROPN
ftr-472	64	21	.	.	PROPN
ftr-472	64	22	tax	tax	NOUN
ftr-472	64	23	purposes	purpose	NOUN
ftr-472	64	24	,	,	PUNCT
ftr-472	64	25	regardless	regardless	ADV
ftr-472	64	26	of	of	ADP
ftr-472	64	27	whether	whether	SCONJ
ftr-472	64	28	the	the	DET
ftr-472	64	29	transaction	transaction	NOUN
ftr-472	64	30	is	be	AUX
ftr-472	64	31	taken	take	VERB
ftr-472	64	32	into	into	ADP
ftr-472	64	33	account	account	NOUN
ftr-472	64	34	in	in	ADP
ftr-472	64	35	determining	determine	VERB
ftr-472	64	36	the	the	DET
ftr-472	64	37	profits	profit	NOUN
ftr-472	64	38	and	and	CCONJ
ftr-472	64	39	losses	loss	NOUN
ftr-472	64	40	of	of	ADP
ftr-472	64	41	the	the	DET
ftr-472	64	42	u.s	u.s	PROPN
ftr-472	64	43	.	.	PROPN
ftr-472	64	44	branch	branch	NOUN
ftr-472	64	45	for	for	ADP
ftr-472	64	46	regulatory	regulatory	ADJ
ftr-472	64	47	or	or	CCONJ
ftr-472	64	48	financial	financial	ADJ
ftr-472	64	49	reporting	reporting	NOUN
ftr-472	64	50	purposes	purpose	NOUN
ftr-472	64	51	or	or	CCONJ
ftr-472	64	52	in	in	ADP
ftr-472	64	53	determining	determine	VERB
ftr-472	64	54	the	the	DET
ftr-472	64	55	taxable	taxable	ADJ
ftr-472	64	56	income	income	NOUN
ftr-472	64	57	of	of	ADP
ftr-472	64	58	the	the	DET
ftr-472	64	59	non	non	ADJ
ftr-472	64	60	-	-	ADJ
ftr-472	64	61	u.s	u.s	PROPN
ftr-472	64	62	.	.	PROPN
ftr-472	64	63	branch	branch	NOUN
ftr-472	64	64	for	for	ADP
ftr-472	64	65	foreign	foreign	ADJ
ftr-472	64	66	tax	tax	NOUN
ftr-472	64	67	purposes	purpose	NOUN
ftr-472	64	68	.	.	PUNCT
ftr-472	65	1	in	in	ADP
ftr-472	65	2	light	light	NOUN
ftr-472	65	3	of	of	ADP
ftr-472	65	4	the	the	DET
ftr-472	65	5	foregoing	foregoing	NOUN
ftr-472	65	6	,	,	PUNCT
ftr-472	65	7	it	it	PRON
ftr-472	65	8	is	be	AUX
ftr-472	65	9	important	important	ADJ
ftr-472	65	10	for	for	SCONJ
ftr-472	65	11	foreign	foreign	ADJ
ftr-472	65	12	banks	bank	NOUN
ftr-472	65	13	to	to	PART
ftr-472	65	14	evaluate	evaluate	VERB
ftr-472	65	15	carefully	carefully	ADV
ftr-472	65	16	whether	whether	SCONJ
ftr-472	65	17	they	they	PRON
ftr-472	65	18	are	be	AUX
ftr-472	65	19	likely	likely	ADJ
ftr-472	65	20	to	to	PART
ftr-472	65	21	incur	incur	VERB
ftr-472	65	22	double	double	ADJ
ftr-472	65	23	taxation	taxation	NOUN
ftr-472	65	24	on	on	ADP
ftr-472	65	25	income	income	NOUN
ftr-472	65	26	that	that	PRON
ftr-472	65	27	is	be	AUX
ftr-472	65	28	eci	eci	PROPN
ftr-472	65	29	but	but	CCONJ
ftr-472	65	30	is	be	AUX
ftr-472	65	31	also	also	ADV
ftr-472	65	32	subject	subject	ADJ
ftr-472	65	33	to	to	ADP
ftr-472	65	34	tax	tax	NOUN
ftr-472	65	35	in	in	ADP
ftr-472	65	36	a	a	DET
ftr-472	65	37	foreign	foreign	ADJ
ftr-472	65	38	jurisdiction	jurisdiction	NOUN
ftr-472	65	39	,	,	PUNCT
ftr-472	65	40	and	and	CCONJ
ftr-472	65	41	to	to	PART
ftr-472	65	42	consider	consider	VERB
ftr-472	65	43	ways	way	NOUN
ftr-472	65	44	to	to	PART
ftr-472	65	45	minimize	minimize	VERB
ftr-472	65	46	such	such	ADJ
ftr-472	65	47	double	double	ADJ
ftr-472	65	48	taxation	taxation	NOUN
ftr-472	65	49	.	.	PUNCT
ftr-472	66	1	b.	b.	PROPN
ftr-472	66	2	specific	specific	ADJ
ftr-472	66	3	categories	category	NOUN
ftr-472	66	4	of	of	ADP
ftr-472	66	5	income	income	NOUN
ftr-472	66	6	1	1	NUM
ftr-472	66	7	.	.	PUNCT
ftr-472	66	8	interest	interest	NOUN
ftr-472	66	9	income	income	NOUN
ftr-472	66	10	and	and	CCONJ
ftr-472	66	11	gains	gain	NOUN
ftr-472	66	12	from	from	ADP
ftr-472	66	13	debt	debt	NOUN
ftr-472	66	14	securities.-typically	securities.-typically	ADV
ftr-472	66	15	,	,	PUNCT
ftr-472	66	16	a	a	DET
ftr-472	66	17	substantial	substantial	ADJ
ftr-472	66	18	portion	portion	NOUN
ftr-472	66	19	of	of	ADP
ftr-472	66	20	the	the	DET
ftr-472	66	21	income	income	NOUN
ftr-472	66	22	of	of	ADP
ftr-472	66	23	a	a	DET
ftr-472	66	24	u.s	u.s	PROPN
ftr-472	66	25	.	.	PROPN
ftr-472	66	26	branch	branch	NOUN
ftr-472	66	27	of	of	ADP
ftr-472	66	28	a	a	DET
ftr-472	66	29	foreign	foreign	ADJ
ftr-472	66	30	bank	bank	NOUN
ftr-472	66	31	consists	consist	VERB
ftr-472	66	32	of	of	ADP
ftr-472	66	33	interest	interest	NOUN
ftr-472	66	34	on	on	ADP
ftr-472	66	35	debt	debt	NOUN
ftr-472	66	36	securities	security	NOUN
ftr-472	66	37	and	and	CCONJ
ftr-472	66	38	gain	gain	NOUN
ftr-472	66	39	from	from	ADP
ftr-472	66	40	the	the	DET
ftr-472	66	41	sale	sale	NOUN
ftr-472	66	42	,	,	PUNCT
ftr-472	66	43	exchange	exchange	NOUN
ftr-472	66	44	,	,	PUNCT
ftr-472	66	45	or	or	CCONJ
ftr-472	66	46	redemption	redemption	NOUN
ftr-472	66	47	of	of	ADP
ftr-472	66	48	those	those	DET
ftr-472	66	49	securities	security	NOUN
ftr-472	66	50	.	.	PUNCT
ftr-472	67	1	'0	'0	PROPN
ftr-472	67	2	regulations	regulation	NOUN
ftr-472	67	3	section	section	VERB
ftr-472	67	4	1.864	1.864	NUM
ftr-472	67	5	-	-	SYM
ftr-472	67	6	4(c)(5	4(c)(5	NUM
ftr-472	67	7	)	)	PUNCT
ftr-472	67	8	contains	contain	VERB
ftr-472	67	9	a	a	DET
ftr-472	67	10	special	special	ADJ
ftr-472	67	11	rule	rule	NOUN
ftr-472	67	12	for	for	ADP
ftr-472	67	13	determining	determine	VERB
ftr-472	67	14	whether	whether	SCONJ
ftr-472	67	15	such	such	ADJ
ftr-472	67	16	income	income	NOUN
ftr-472	67	17	is	be	AUX
ftr-472	67	18	eci	eci	PROPN
ftr-472	67	19	in	in	ADP
ftr-472	67	20	the	the	DET
ftr-472	67	21	case	case	NOUN
ftr-472	67	22	of	of	ADP
ftr-472	67	23	a	a	DET
ftr-472	67	24	foreign	foreign	ADJ
ftr-472	67	25	corporation	corporation	NOUN
ftr-472	67	26	that	that	PRON
ftr-472	67	27	is	be	AUX
ftr-472	67	28	engaged	engage	VERB
ftr-472	67	29	in	in	ADP
ftr-472	67	30	the	the	DET
ftr-472	67	31	"	"	PUNCT
ftr-472	67	32	active	active	ADJ
ftr-472	67	33	conduct	conduct	NOUN
ftr-472	67	34	of	of	ADP
ftr-472	67	35	a	a	DET
ftr-472	67	36	banking	banking	NOUN
ftr-472	67	37	,	,	PUNCT
ftr-472	67	38	financing	financing	NOUN
ftr-472	67	39	or	or	CCONJ
ftr-472	67	40	similar	similar	ADJ
ftr-472	67	41	business	business	NOUN
ftr-472	67	42	in	in	ADP
ftr-472	67	43	the	the	DET
ftr-472	67	44	united	united	PROPN
ftr-472	67	45	states	states	PROPN
ftr-472	67	46	.	.	PUNCT
ftr-472	68	1	"	"	PUNCT
ftr-472	68	2	"	"	PUNCT
ftr-472	68	3	in	in	ADP
ftr-472	68	4	general	general	ADJ
ftr-472	68	5	,	,	PUNCT
ftr-472	68	6	a	a	DET
ftr-472	68	7	foreign	foreign	ADJ
ftr-472	68	8	bank	bank	NOUN
ftr-472	68	9	with	with	ADP
ftr-472	68	10	a	a	DET
ftr-472	68	11	u.s	u.s	PROPN
ftr-472	68	12	.	.	PROPN
ftr-472	68	13	10	10	NUM
ftr-472	68	14	.	.	PUNCT
ftr-472	69	1	in	in	ADP
ftr-472	69	2	this	this	DET
ftr-472	69	3	discussion	discussion	NOUN
ftr-472	69	4	,	,	PUNCT
ftr-472	69	5	the	the	DET
ftr-472	69	6	term	term	NOUN
ftr-472	69	7	"	"	PUNCT
ftr-472	69	8	securities	security	NOUN
ftr-472	69	9	"	"	PUNCT
ftr-472	69	10	includes	include	VERB
ftr-472	69	11	any	any	DET
ftr-472	69	12	type	type	NOUN
ftr-472	69	13	of	of	ADP
ftr-472	69	14	debt	debt	NOUN
ftr-472	69	15	instrument	instrument	NOUN
ftr-472	69	16	,	,	PUNCT
ftr-472	69	17	including	include	VERB
ftr-472	69	18	,	,	PUNCT
ftr-472	69	19	for	for	ADP
ftr-472	69	20	example	example	NOUN
ftr-472	69	21	,	,	PUNCT
ftr-472	69	22	loans	loan	NOUN
ftr-472	69	23	,	,	PUNCT
ftr-472	69	24	loan	loan	NOUN
ftr-472	69	25	participations	participation	NOUN
ftr-472	69	26	,	,	PUNCT
ftr-472	69	27	treasury	treasury	NOUN
ftr-472	69	28	or	or	CCONJ
ftr-472	69	29	other	other	ADJ
ftr-472	69	30	governmental	governmental	ADJ
ftr-472	69	31	securities	security	NOUN
ftr-472	69	32	,	,	PUNCT
ftr-472	69	33	and	and	CCONJ
ftr-472	69	34	notes	note	NOUN
ftr-472	69	35	or	or	CCONJ
ftr-472	69	36	bonds	bond	NOUN
ftr-472	69	37	issued	issue	VERB
ftr-472	69	38	by	by	ADP
ftr-472	69	39	individuals	individual	NOUN
ftr-472	69	40	,	,	PUNCT
ftr-472	69	41	partnerships	partnership	NOUN
ftr-472	69	42	,	,	PUNCT
ftr-472	69	43	corporations	corporation	NOUN
ftr-472	69	44	,	,	PUNCT
ftr-472	69	45	or	or	CCONJ
ftr-472	69	46	other	other	ADJ
ftr-472	69	47	persons	person	NOUN
ftr-472	69	48	.	.	PUNCT
ftr-472	70	1	the	the	DET
ftr-472	70	2	term	term	NOUN
ftr-472	70	3	also	also	ADV
ftr-472	70	4	includes	include	VERB
ftr-472	70	5	any	any	DET
ftr-472	70	6	evidence	evidence	NOUN
ftr-472	70	7	of	of	ADP
ftr-472	70	8	an	an	DET
ftr-472	70	9	interest	interest	NOUN
ftr-472	70	10	in	in	ADP
ftr-472	70	11	,	,	PUNCT
ftr-472	70	12	or	or	CCONJ
ftr-472	70	13	right	right	ADJ
ftr-472	70	14	to	to	PART
ftr-472	70	15	subscribe	subscribe	VERB
ftr-472	70	16	to	to	ADP
ftr-472	70	17	or	or	CCONJ
ftr-472	70	18	purchase	purchase	VERB
ftr-472	70	19	,	,	PUNCT
ftr-472	70	20	any	any	PRON
ftr-472	70	21	of	of	ADP
ftr-472	70	22	the	the	DET
ftr-472	70	23	foregoing	forego	VERB
ftr-472	70	24	items	item	NOUN
ftr-472	70	25	.	.	PUNCT
ftr-472	71	1	see	see	VERB
ftr-472	71	2	regs	reg	NOUN
ftr-472	71	3	.	.	PUNCT
ftr-472	72	1	§	§	PROPN
ftr-472	72	2	1.864	1.864	NUM
ftr-472	72	3	-	-	SYM
ftr-472	72	4	4(c)(5)(v	4(c)(5)(v	NUM
ftr-472	72	5	)	)	PUNCT
ftr-472	72	6	.	.	PUNCT
ftr-472	73	1	11	11	NUM
ftr-472	73	2	.	.	PUNCT
ftr-472	74	1	a	a	DET
ftr-472	74	2	foreign	foreign	ADJ
ftr-472	74	3	corporation	corporation	NOUN
ftr-472	74	4	is	be	AUX
ftr-472	74	5	engaged	engage	VERB
ftr-472	74	6	in	in	ADP
ftr-472	74	7	the	the	DET
ftr-472	74	8	active	active	ADJ
ftr-472	74	9	conduct	conduct	NOUN
ftr-472	74	10	of	of	ADP
ftr-472	74	11	a	a	DET
ftr-472	74	12	banking	banking	NOUN
ftr-472	74	13	,	,	PUNCT
ftr-472	74	14	financing	financing	NOUN
ftr-472	74	15	,	,	PUNCT
ftr-472	74	16	or	or	CCONJ
ftr-472	74	17	similar	similar	ADJ
ftr-472	74	18	business	business	NOUN
ftr-472	74	19	if	if	SCONJ
ftr-472	74	20	it	it	PRON
ftr-472	74	21	carries	carry	VERB
ftr-472	74	22	on	on	ADP
ftr-472	74	23	a	a	DET
ftr-472	74	24	business	business	NOUN
ftr-472	74	25	in	in	ADP
ftr-472	74	26	the	the	DET
ftr-472	74	27	united	united	PROPN
ftr-472	74	28	states	states	PROPN
ftr-472	74	29	the	the	DET
ftr-472	74	30	activities	activity	NOUN
ftr-472	74	31	of	of	ADP
ftr-472	74	32	which	which	PRON
ftr-472	74	33	consist	consist	VERB
ftr-472	74	34	of	of	ADP
ftr-472	74	35	any	any	DET
ftr-472	74	36	one	one	NUM
ftr-472	74	37	or	or	CCONJ
ftr-472	74	38	more	more	ADJ
ftr-472	74	39	of	of	ADP
ftr-472	74	40	the	the	DET
ftr-472	74	41	following	follow	VERB
ftr-472	74	42	activities	activity	NOUN
ftr-472	74	43	carried	carry	VERB
ftr-472	74	44	on	on	ADP
ftr-472	74	45	,	,	PUNCT
ftr-472	74	46	in	in	ADP
ftr-472	74	47	whole	whole	NOUN
ftr-472	74	48	or	or	CCONJ
ftr-472	74	49	in	in	ADP
ftr-472	74	50	part	part	NOUN
ftr-472	74	51	,	,	PUNCT
ftr-472	74	52	in	in	ADP
ftr-472	74	53	the	the	DET
ftr-472	74	54	united	united	PROPN
ftr-472	74	55	states	states	PROPN
ftr-472	74	56	:	:	PUNCT
ftr-472	74	57	(	(	PUNCT
ftr-472	74	58	a	a	X
ftr-472	74	59	)	)	PUNCT
ftr-472	74	60	receiving	receive	VERB
ftr-472	74	61	deposits	deposit	NOUN
ftr-472	74	62	of	of	ADP
ftr-472	74	63	funds	fund	NOUN
ftr-472	74	64	from	from	ADP
ftr-472	74	65	the	the	DET
ftr-472	74	66	public	public	NOUN
ftr-472	74	67	,	,	PUNCT
ftr-472	74	68	(	(	PUNCT
ftr-472	74	69	b	b	NOUN
ftr-472	74	70	)	)	PUNCT
ftr-472	74	71	making	make	VERB
ftr-472	74	72	personal	personal	ADJ
ftr-472	74	73	,	,	PUNCT
ftr-472	74	74	mortgage	mortgage	NOUN
ftr-472	74	75	,	,	PUNCT
ftr-472	74	76	industrial	industrial	ADJ
ftr-472	74	77	,	,	PUNCT
ftr-472	74	78	or	or	CCONJ
ftr-472	74	79	other	other	ADJ
ftr-472	74	80	loans	loan	NOUN
ftr-472	74	81	to	to	ADP
ftr-472	74	82	the	the	DET
ftr-472	74	83	public	public	NOUN
ftr-472	74	84	,	,	PUNCT
ftr-472	74	85	(	(	PUNCT
ftr-472	74	86	c	c	NOUN
ftr-472	74	87	)	)	PUNCT
ftr-472	74	88	purchasing	purchasing	NOUN
ftr-472	74	89	,	,	PUNCT
ftr-472	74	90	selling	selling	NOUN
ftr-472	74	91	,	,	PUNCT
ftr-472	74	92	discounting	discount	VERB
ftr-472	74	93	,	,	PUNCT
ftr-472	74	94	or	or	CCONJ
ftr-472	74	95	negotiating	negotiate	VERB
ftr-472	74	96	for	for	ADP
ftr-472	74	97	the	the	DET
ftr-472	74	98	public	public	NOUN
ftr-472	74	99	on	on	ADP
ftr-472	74	100	a	a	DET
ftr-472	74	101	regular	regular	ADJ
ftr-472	74	102	basis	basis	NOUN
ftr-472	74	103	,	,	PUNCT
ftr-472	74	104	notes	note	NOUN
ftr-472	74	105	,	,	PUNCT
ftr-472	74	106	drafts	draft	NOUN
ftr-472	74	107	,	,	PUNCT
ftr-472	74	108	checks	check	NOUN
ftr-472	74	109	,	,	PUNCT
ftr-472	74	110	bills	bill	NOUN
ftr-472	74	111	of	of	ADP
ftr-472	74	112	exchange	exchange	NOUN
ftr-472	74	113	,	,	PUNCT
ftr-472	74	114	acceptances	acceptance	NOUN
ftr-472	74	115	,	,	PUNCT
ftr-472	74	116	or	or	CCONJ
ftr-472	74	117	other	other	ADJ
ftr-472	74	118	evidences	evidence	NOUN
ftr-472	74	119	of	of	ADP
ftr-472	74	120	indebtedness	indebtedness	NOUN
ftr-472	74	121	,	,	PUNCT
ftr-472	74	122	(	(	PUNCT
ftr-472	74	123	d	d	X
ftr-472	74	124	)	)	PUNCT
ftr-472	74	125	issuing	issue	VERB
ftr-472	74	126	letters	letter	NOUN
ftr-472	74	127	of	of	ADP
ftr-472	74	128	credit	credit	NOUN
ftr-472	74	129	to	to	ADP
ftr-472	74	130	the	the	DET
ftr-472	74	131	public	public	NOUN
ftr-472	74	132	and	and	CCONJ
ftr-472	74	133	negotiating	negotiate	VERB
ftr-472	74	134	drafts	draft	NOUN
ftr-472	74	135	drawn	draw	VERB
ftr-472	74	136	thereunder	thereunder	NOUN
ftr-472	74	137	,	,	PUNCT
ftr-472	74	138	(	(	PUNCT
ftr-472	74	139	e	e	NOUN
ftr-472	74	140	)	)	PUNCT
ftr-472	74	141	providing	provide	VERB
ftr-472	74	142	trust	trust	NOUN
ftr-472	74	143	services	service	NOUN
ftr-472	74	144	for	for	ADP
ftr-472	74	145	the	the	DET
ftr-472	74	146	public	public	NOUN
ftr-472	74	147	,	,	PUNCT
ftr-472	74	148	or	or	CCONJ
ftr-472	74	149	(	(	PUNCT
ftr-472	74	150	f	f	X
ftr-472	74	151	)	)	PUNCT
ftr-472	74	152	financing	finance	VERB
ftr-472	74	153	foreign	foreign	ADJ
ftr-472	74	154	exchange	exchange	NOUN
ftr-472	74	155	transactions	transaction	NOUN
ftr-472	74	156	for	for	ADP
ftr-472	74	157	the	the	DET
ftr-472	74	158	public	public	NOUN
ftr-472	74	159	.	.	PUNCT
ftr-472	75	1	[	[	X
ftr-472	75	2	vol	vol	NOUN
ftr-472	75	3	2:1	2:1	NUM
ftr-472	75	4	1994	1994	NUM
ftr-472	75	5	]	]	X
ftr-472	75	6	u.s	u.s	PROPN
ftr-472	75	7	.	.	PROPN
ftr-472	75	8	federal	federal	ADJ
ftr-472	75	9	income	income	NOUN
ftr-472	75	10	taxation	taxation	NOUN
ftr-472	75	11	of	of	ADP
ftr-472	75	12	u.s	u.s	PROPN
ftr-472	75	13	.	.	PROPN
ftr-472	75	14	branches	branch	NOUN
ftr-472	75	15	of	of	ADP
ftr-472	75	16	foreign	foreign	ADJ
ftr-472	75	17	banks	bank	NOUN
ftr-472	75	18	7	7	NUM
ftr-472	75	19	branch	branch	NOUN
ftr-472	75	20	that	that	PRON
ftr-472	75	21	is	be	AUX
ftr-472	75	22	licensed	license	VERB
ftr-472	75	23	as	as	ADP
ftr-472	75	24	a	a	DET
ftr-472	75	25	bank	bank	NOUN
ftr-472	75	26	by	by	ADP
ftr-472	75	27	a	a	DET
ftr-472	75	28	u.s	u.s	PROPN
ftr-472	75	29	.	.	PROPN
ftr-472	75	30	bank	bank	PROPN
ftr-472	75	31	regulatory	regulatory	ADJ
ftr-472	75	32	authority	authority	NOUN
ftr-472	75	33	is	be	AUX
ftr-472	75	34	subject	subject	ADJ
ftr-472	75	35	to	to	ADP
ftr-472	75	36	this	this	DET
ftr-472	75	37	special	special	ADJ
ftr-472	75	38	rule	rule	NOUN
ftr-472	75	39	.	.	PUNCT
ftr-472	76	1	under	under	ADP
ftr-472	76	2	this	this	DET
ftr-472	76	3	special	special	ADJ
ftr-472	76	4	eci	eci	PROPN
ftr-472	76	5	rule	rule	NOUN
ftr-472	76	6	for	for	ADP
ftr-472	76	7	banks	bank	NOUN
ftr-472	76	8	,	,	PUNCT
ftr-472	76	9	interest	interest	NOUN
ftr-472	76	10	income	income	NOUN
ftr-472	76	11	and	and	CCONJ
ftr-472	76	12	gain	gain	NOUN
ftr-472	76	13	or	or	CCONJ
ftr-472	76	14	loss	loss	NOUN
ftr-472	76	15	from	from	ADP
ftr-472	76	16	a	a	DET
ftr-472	76	17	debt	debt	NOUN
ftr-472	76	18	security	security	NOUN
ftr-472	76	19	are	be	AUX
ftr-472	76	20	eci	eci	PROPN
ftr-472	76	21	if	if	SCONJ
ftr-472	76	22	the	the	DET
ftr-472	76	23	security	security	NOUN
ftr-472	76	24	is	be	AUX
ftr-472	76	25	"	"	PUNCT
ftr-472	76	26	attributable	attributable	ADJ
ftr-472	76	27	"	"	PUNCT
ftr-472	76	28	to	to	ADP
ftr-472	76	29	the	the	DET
ftr-472	76	30	u.s	u.s	PROPN
ftr-472	76	31	.	.	PROPN
ftr-472	76	32	branch	branch	PROPN
ftr-472	76	33	and	and	CCONJ
ftr-472	76	34	the	the	DET
ftr-472	76	35	other	other	ADJ
ftr-472	76	36	requirements	requirement	NOUN
ftr-472	76	37	described	describe	VERB
ftr-472	76	38	below	below	ADV
ftr-472	76	39	are	be	AUX
ftr-472	76	40	satisfied	satisfied	ADJ
ftr-472	76	41	.	.	PUNCT
ftr-472	77	1	this	this	DET
ftr-472	77	2	special	special	ADJ
ftr-472	77	3	rule	rule	NOUN
ftr-472	77	4	generally	generally	ADV
ftr-472	77	5	applies	apply	VERB
ftr-472	77	6	regardless	regardless	ADV
ftr-472	77	7	of	of	ADP
ftr-472	77	8	whether	whether	SCONJ
ftr-472	77	9	the	the	DET
ftr-472	77	10	income	income	NOUN
ftr-472	77	11	,	,	PUNCT
ftr-472	77	12	gain	gain	NOUN
ftr-472	77	13	,	,	PUNCT
ftr-472	77	14	or	or	CCONJ
ftr-472	77	15	loss	loss	NOUN
ftr-472	77	16	is	be	AUX
ftr-472	77	17	u.s	u.s	PROPN
ftr-472	77	18	.	.	PROPN
ftr-472	77	19	source	source	NOUN
ftr-472	77	20	or	or	CCONJ
ftr-472	77	21	foreign	foreign	ADJ
ftr-472	77	22	source	source	NOUN
ftr-472	77	23	,	,	PUNCT
ftr-472	77	24	'	'	PUNCT
ftr-472	77	25	2	2	NUM
ftr-472	77	26	but	but	CCONJ
ftr-472	77	27	it	it	PRON
ftr-472	77	28	applies	apply	VERB
ftr-472	77	29	to	to	PART
ftr-472	77	30	gain	gain	VERB
ftr-472	77	31	or	or	CCONJ
ftr-472	77	32	loss	loss	NOUN
ftr-472	77	33	(	(	PUNCT
ftr-472	77	34	as	as	SCONJ
ftr-472	77	35	opposed	oppose	VERB
ftr-472	77	36	to	to	ADP
ftr-472	77	37	interest	interest	NOUN
ftr-472	77	38	income	income	NOUN
ftr-472	77	39	)	)	PUNCT
ftr-472	77	40	only	only	ADV
ftr-472	77	41	if	if	SCONJ
ftr-472	77	42	the	the	DET
ftr-472	77	43	gain	gain	NOUN
ftr-472	77	44	or	or	CCONJ
ftr-472	77	45	loss	loss	NOUN
ftr-472	77	46	arises	arise	VERB
ftr-472	77	47	from	from	ADP
ftr-472	77	48	the	the	DET
ftr-472	77	49	sale	sale	NOUN
ftr-472	77	50	or	or	CCONJ
ftr-472	77	51	exchange	exchange	NOUN
ftr-472	77	52	of	of	ADP
ftr-472	77	53	a	a	DET
ftr-472	77	54	security	security	NOUN
ftr-472	77	55	that	that	PRON
ftr-472	77	56	is	be	AUX
ftr-472	77	57	a	a	DET
ftr-472	77	58	capital	capital	NOUN
ftr-472	77	59	asset	asset	NOUN
ftr-472	77	60	in	in	ADP
ftr-472	77	61	the	the	DET
ftr-472	77	62	hands	hand	NOUN
ftr-472	77	63	of	of	ADP
ftr-472	77	64	the	the	DET
ftr-472	77	65	bank	bank	NOUN
ftr-472	77	66	.	.	PUNCT
ftr-472	78	1	3	3	NUM
ftr-472	78	2	however	however	ADV
ftr-472	78	3	,	,	PUNCT
ftr-472	78	4	u.s	u.s	PROPN
ftr-472	78	5	.	.	PROPN
ftr-472	78	6	regs	regs	PROPN
ftr-472	78	7	.	.	PUNCT
ftr-472	79	1	§	§	PROPN
ftr-472	79	2	1.864	1.864	NUM
ftr-472	79	3	-	-	SYM
ftr-472	79	4	4(c)(5)(i	4(c)(5)(i	NUM
ftr-472	79	5	)	)	PUNCT
ftr-472	79	6	.	.	PUNCT
ftr-472	80	1	the	the	DET
ftr-472	80	2	fact	fact	NOUN
ftr-472	80	3	that	that	SCONJ
ftr-472	80	4	the	the	DET
ftr-472	80	5	taxpayer	taxpayer	NOUN
ftr-472	80	6	is	be	AUX
ftr-472	80	7	subject	subject	ADJ
ftr-472	80	8	to	to	ADP
ftr-472	80	9	the	the	DET
ftr-472	80	10	banking	banking	NOUN
ftr-472	80	11	and	and	CCONJ
ftr-472	80	12	credit	credit	NOUN
ftr-472	80	13	laws	law	NOUN
ftr-472	80	14	of	of	ADP
ftr-472	80	15	a	a	DET
ftr-472	80	16	foreign	foreign	ADJ
ftr-472	80	17	country	country	NOUN
ftr-472	80	18	is	be	AUX
ftr-472	80	19	taken	take	VERB
ftr-472	80	20	into	into	ADP
ftr-472	80	21	account	account	NOUN
ftr-472	80	22	,	,	PUNCT
ftr-472	80	23	but	but	CCONJ
ftr-472	80	24	it	it	PRON
ftr-472	80	25	is	be	AUX
ftr-472	80	26	the	the	DET
ftr-472	80	27	character	character	NOUN
ftr-472	80	28	of	of	ADP
ftr-472	80	29	the	the	DET
ftr-472	80	30	business	business	NOUN
ftr-472	80	31	conducted	conduct	VERB
ftr-472	80	32	in	in	ADP
ftr-472	80	33	the	the	DET
ftr-472	80	34	united	united	PROPN
ftr-472	80	35	states	states	PROPN
ftr-472	80	36	that	that	PRON
ftr-472	80	37	is	be	AUX
ftr-472	80	38	determinative	determinative	ADJ
ftr-472	80	39	.	.	PUNCT
ftr-472	81	1	i	i	PRON
ftr-472	81	2	d.	d.	PROPN
ftr-472	81	3	12	12	NUM
ftr-472	81	4	.	.	PUNCT
ftr-472	82	1	for	for	ADP
ftr-472	82	2	the	the	DET
ftr-472	82	3	application	application	NOUN
ftr-472	82	4	of	of	ADP
ftr-472	82	5	this	this	DET
ftr-472	82	6	rule	rule	NOUN
ftr-472	82	7	to	to	ADP
ftr-472	82	8	foreign	foreign	ADJ
ftr-472	82	9	-	-	PUNCT
ftr-472	82	10	source	source	NOUN
ftr-472	82	11	interest	interest	NOUN
ftr-472	82	12	income	income	NOUN
ftr-472	82	13	,	,	PUNCT
ftr-472	82	14	see	see	VERB
ftr-472	82	15	irc	irc	PROPN
ftr-472	82	16	§	§	PROPN
ftr-472	82	17	864(c)(4)(b)(ii	864(c)(4)(b)(ii	NUM
ftr-472	82	18	)	)	PUNCT
ftr-472	82	19	;	;	PUNCT
ftr-472	82	20	regs	reg	NOUN
ftr-472	82	21	.	.	PUNCT
ftr-472	83	1	§	§	PROPN
ftr-472	83	2	1.864	1.864	NUM
ftr-472	83	3	-	-	SYM
ftr-472	83	4	5(b)(2)(i	5(b)(2)(i	NUM
ftr-472	83	5	)	)	PUNCT
ftr-472	83	6	,	,	PUNCT
ftr-472	83	7	-6(b)(2)(ii)(b	-6(b)(2)(ii)(b	NUM
ftr-472	83	8	)	)	PUNCT
ftr-472	83	9	.	.	PUNCT
ftr-472	84	1	however	however	ADV
ftr-472	84	2	,	,	PUNCT
ftr-472	84	3	interest	interest	NOUN
ftr-472	84	4	income	income	NOUN
ftr-472	84	5	from	from	ADP
ftr-472	84	6	a	a	DET
ftr-472	84	7	foreign	foreign	ADJ
ftr-472	84	8	corporation	corporation	NOUN
ftr-472	84	9	is	be	AUX
ftr-472	84	10	never	never	ADV
ftr-472	84	11	eci	eci	PROPN
ftr-472	84	12	if	if	SCONJ
ftr-472	84	13	the	the	DET
ftr-472	84	14	bank	bank	NOUN
ftr-472	84	15	owns	own	VERB
ftr-472	84	16	stock	stock	NOUN
ftr-472	84	17	of	of	ADP
ftr-472	84	18	the	the	DET
ftr-472	84	19	corporation	corporation	NOUN
ftr-472	84	20	(	(	PUNCT
ftr-472	84	21	directly	directly	ADV
ftr-472	84	22	or	or	CCONJ
ftr-472	84	23	by	by	ADP
ftr-472	84	24	attribution	attribution	NOUN
ftr-472	84	25	)	)	PUNCT
ftr-472	84	26	carrying	carry	VERB
ftr-472	84	27	more	more	ADJ
ftr-472	84	28	than	than	ADP
ftr-472	84	29	50	50	NUM
ftr-472	84	30	%	%	NOUN
ftr-472	84	31	of	of	ADP
ftr-472	84	32	the	the	DET
ftr-472	84	33	voting	voting	NOUN
ftr-472	84	34	power	power	NOUN
ftr-472	84	35	.	.	PUNCT
ftr-472	85	1	irc	irc	PROPN
ftr-472	85	2	§	§	PROPN
ftr-472	85	3	864(c)(41(d	864(c)(41(d	NOUN
ftr-472	85	4	)	)	PUNCT
ftr-472	85	5	.	.	PUNCT
ftr-472	86	1	in	in	ADP
ftr-472	86	2	general	general	ADJ
ftr-472	86	3	,	,	PUNCT
ftr-472	86	4	under	under	ADP
ftr-472	86	5	§	§	PROPN
ftr-472	86	6	865(e)(2	865(e)(2	NUM
ftr-472	86	7	)	)	PUNCT
ftr-472	86	8	and	and	CCONJ
ftr-472	86	9	(	(	PUNCT
ftr-472	86	10	3	3	NUM
ftr-472	86	11	)	)	PUNCT
ftr-472	86	12	,	,	PUNCT
ftr-472	86	13	gain	gain	NOUN
ftr-472	86	14	from	from	ADP
ftr-472	86	15	the	the	DET
ftr-472	86	16	sale	sale	NOUN
ftr-472	86	17	,	,	PUNCT
ftr-472	86	18	exchange	exchange	NOUN
ftr-472	86	19	.	.	PUNCT
ftr-472	87	1	or	or	CCONJ
ftr-472	87	2	redemption	redemption	NOUN
ftr-472	87	3	of	of	ADP
ftr-472	87	4	debt	debt	NOUN
ftr-472	87	5	securities	security	NOUN
ftr-472	87	6	attributable	attributable	ADJ
ftr-472	87	7	to	to	ADP
ftr-472	87	8	a	a	DET
ftr-472	87	9	u.s	u.s	PROPN
ftr-472	87	10	.	.	PROPN
ftr-472	87	11	branch	branch	NOUN
ftr-472	87	12	(	(	PUNCT
ftr-472	87	13	under	under	ADP
ftr-472	87	14	the	the	DET
ftr-472	87	15	principles	principle	NOUN
ftr-472	87	16	of	of	ADP
ftr-472	87	17	§	§	PROPN
ftr-472	87	18	864(c)(5	864(c)(5	PROPN
ftr-472	87	19	.	.	PUNCT
ftr-472	87	20	including	include	VERB
ftr-472	87	21	regs	reg	NOUN
ftr-472	87	22	.	.	PUNCT
ftr-472	88	1	§	§	PROPN
ftr-472	88	2	1.864	1.864	NUM
ftr-472	88	3	-	-	SYM
ftr-472	88	4	4(c)(5	4(c)(5	NUM
ftr-472	88	5	)	)	PUNCT
ftr-472	88	6	)	)	PUNCT
ftr-472	88	7	is	be	AUX
ftr-472	88	8	u.s	u.s	PROPN
ftr-472	88	9	.	.	PROPN
ftr-472	88	10	source	source	NOUN
ftr-472	88	11	gain	gain	NOUN
ftr-472	88	12	,	,	PUNCT
ftr-472	88	13	and	and	CCONJ
ftr-472	88	14	therefore	therefore	ADV
ftr-472	88	15	eci	eci	PROPN
ftr-472	88	16	,	,	PUNCT
ftr-472	88	17	either	either	CCONJ
ftr-472	88	18	under	under	ADP
ftr-472	88	19	the	the	DET
ftr-472	88	20	special	special	ADJ
ftr-472	88	21	eci	eci	PROPN
ftr-472	88	22	rule	rule	NOUN
ftr-472	88	23	for	for	ADP
ftr-472	88	24	banks	bank	NOUN
ftr-472	88	25	or	or	CCONJ
ftr-472	88	26	under	under	ADP
ftr-472	88	27	§	§	PROPN
ftr-472	88	28	864(c)(3	864(c)(3	NUM
ftr-472	88	29	)	)	PUNCT
ftr-472	88	30	,	,	PUNCT
ftr-472	88	31	discussed	discuss	VERB
ftr-472	88	32	below	below	ADV
ftr-472	88	33	.	.	PUNCT
ftr-472	89	1	see	see	VERB
ftr-472	89	2	infra	infra	NOUN
ftr-472	89	3	note	note	VERB
ftr-472	89	4	89	89	NUM
ftr-472	89	5	and	and	CCONJ
ftr-472	89	6	accompanying	accompany	VERB
ftr-472	89	7	text	text	NOUN
ftr-472	89	8	regarding	regard	VERB
ftr-472	89	9	the	the	DET
ftr-472	89	10	treatment	treatment	NOUN
ftr-472	89	11	of	of	ADP
ftr-472	89	12	losses	loss	NOUN
ftr-472	89	13	.	.	PUNCT
ftr-472	90	1	in	in	ADP
ftr-472	90	2	general	general	ADJ
ftr-472	90	3	,	,	PUNCT
ftr-472	90	4	under	under	ADP
ftr-472	90	5	§	§	PROPN
ftr-472	90	6	865	865	NUM
ftr-472	90	7	,	,	PUNCT
ftr-472	90	8	gain	gain	NOUN
ftr-472	90	9	or	or	CCONJ
ftr-472	90	10	loss	loss	NOUN
ftr-472	90	11	from	from	ADP
ftr-472	90	12	the	the	DET
ftr-472	90	13	sale	sale	NOUN
ftr-472	90	14	or	or	CCONJ
ftr-472	90	15	exchange	exchange	NOUN
ftr-472	90	16	of	of	ADP
ftr-472	90	17	debt	debt	NOUN
ftr-472	90	18	securities	security	NOUN
ftr-472	90	19	that	that	PRON
ftr-472	90	20	are	be	AUX
ftr-472	90	21	not	not	PART
ftr-472	90	22	attributable	attributable	ADJ
ftr-472	90	23	to	to	ADP
ftr-472	90	24	a	a	DET
ftr-472	90	25	u.s	u.s	PROPN
ftr-472	90	26	.	.	PROPN
ftr-472	90	27	branch	branch	NOUN
ftr-472	90	28	is	be	AUX
ftr-472	90	29	foreign	foreign	ADJ
ftr-472	90	30	source	source	NOUN
ftr-472	90	31	and	and	CCONJ
ftr-472	90	32	is	be	AUX
ftr-472	90	33	exempt	exempt	ADJ
ftr-472	90	34	from	from	ADP
ftr-472	90	35	u.s	u.s	PROPN
ftr-472	90	36	.	.	PROPN
ftr-472	90	37	tax	tax	NOUN
ftr-472	90	38	,	,	PUNCT
ftr-472	90	39	except	except	SCONJ
ftr-472	90	40	as	as	SCONJ
ftr-472	90	41	discussed	discuss	VERB
ftr-472	90	42	infra	infra	NOUN
ftr-472	90	43	note	note	VERB
ftr-472	90	44	14	14	NUM
ftr-472	90	45	.	.	NOUN
ftr-472	91	1	13	13	NUM
ftr-472	91	2	.	.	PUNCT
ftr-472	91	3	regs	regs	PROPN
ftr-472	91	4	.	.	PUNCT
ftr-472	92	1	§	§	PROPN
ftr-472	92	2	1.864	1.864	NUM
ftr-472	92	3	-	-	SYM
ftr-472	92	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-472	92	5	)	)	PUNCT
ftr-472	92	6	.	.	PUNCT
ftr-472	93	1	debt	debt	NOUN
ftr-472	93	2	securities	security	NOUN
ftr-472	93	3	that	that	PRON
ftr-472	93	4	are	be	AUX
ftr-472	93	5	capital	capital	NOUN
ftr-472	93	6	assets	asset	NOUN
ftr-472	93	7	in	in	ADP
ftr-472	93	8	the	the	DET
ftr-472	93	9	hands	hand	NOUN
ftr-472	93	10	of	of	ADP
ftr-472	93	11	the	the	DET
ftr-472	93	12	bank	bank	NOUN
ftr-472	93	13	should	should	AUX
ftr-472	93	14	be	be	AUX
ftr-472	93	15	subject	subject	ADJ
ftr-472	93	16	to	to	ADP
ftr-472	93	17	this	this	DET
ftr-472	93	18	rule	rule	NOUN
ftr-472	93	19	even	even	ADV
ftr-472	93	20	if	if	SCONJ
ftr-472	93	21	the	the	DET
ftr-472	93	22	gain	gain	NOUN
ftr-472	93	23	or	or	CCONJ
ftr-472	93	24	loss	loss	NOUN
ftr-472	93	25	is	be	AUX
ftr-472	93	26	ordinary	ordinary	ADJ
ftr-472	93	27	by	by	ADP
ftr-472	93	28	virtue	virtue	NOUN
ftr-472	93	29	of	of	ADP
ftr-472	93	30	§	§	PROPN
ftr-472	93	31	582(c	582(c	PROPN
ftr-472	93	32	)	)	PUNCT
ftr-472	93	33	.	.	PUNCT
ftr-472	94	1	see	see	VERB
ftr-472	94	2	regs	reg	NOUN
ftr-472	94	3	.	.	PUNCT
ftr-472	95	1	§	§	PROPN
ftr-472	95	2	1.582	1.582	NUM
ftr-472	95	3	-	-	SYM
ftr-472	95	4	1(d	1(d	NUM
ftr-472	95	5	)	)	PUNCT
ftr-472	95	6	(	(	PUNCT
ftr-472	95	7	indicating	indicate	VERB
ftr-472	95	8	that	that	SCONJ
ftr-472	95	9	§	§	PROPN
ftr-472	95	10	582(c	582(c	PROPN
ftr-472	95	11	)	)	PUNCT
ftr-472	95	12	addresses	address	VERB
ftr-472	95	13	the	the	DET
ftr-472	95	14	character	character	NOUN
ftr-472	95	15	of	of	ADP
ftr-472	95	16	gain	gain	NOUN
ftr-472	95	17	or	or	CCONJ
ftr-472	95	18	loss	loss	NOUN
ftr-472	95	19	,	,	PUNCT
ftr-472	95	20	not	not	PART
ftr-472	95	21	whether	whether	SCONJ
ftr-472	95	22	the	the	DET
ftr-472	95	23	debt	debt	NOUN
ftr-472	95	24	securities	security	NOUN
ftr-472	95	25	are	be	AUX
ftr-472	95	26	capital	capital	NOUN
ftr-472	95	27	assets	asset	NOUN
ftr-472	95	28	)	)	PUNCT
ftr-472	95	29	;	;	PUNCT
ftr-472	95	30	harvey	harvey	PROPN
ftr-472	95	31	p.	p.	PROPN
ftr-472	95	32	dale	dale	PROPN
ftr-472	95	33	,	,	PUNCT
ftr-472	95	34	effectively	effectively	ADV
ftr-472	95	35	connected	connected	ADJ
ftr-472	95	36	income	income	NOUN
ftr-472	95	37	,	,	PUNCT
ftr-472	95	38	42	42	NUM
ftr-472	95	39	tax	tax	NOUN
ftr-472	95	40	l.	l.	PROPN
ftr-472	95	41	rev	rev	PROPN
ftr-472	95	42	.	.	PROPN
ftr-472	95	43	689	689	NUM
ftr-472	95	44	,	,	PUNCT
ftr-472	95	45	700	700	NUM
ftr-472	95	46	(	(	PUNCT
ftr-472	95	47	1987	1987	NUM
ftr-472	95	48	)	)	PUNCT
ftr-472	95	49	(	(	PUNCT
ftr-472	95	50	reaching	reach	VERB
ftr-472	95	51	the	the	DET
ftr-472	95	52	conclusion	conclusion	NOUN
ftr-472	95	53	stated	state	VERB
ftr-472	95	54	in	in	ADP
ftr-472	95	55	the	the	DET
ftr-472	95	56	preceding	precede	VERB
ftr-472	95	57	sentence	sentence	NOUN
ftr-472	95	58	,	,	PUNCT
ftr-472	95	59	after	after	ADP
ftr-472	95	60	expressing	express	VERB
ftr-472	95	61	the	the	DET
ftr-472	95	62	view	view	NOUN
ftr-472	95	63	that	that	SCONJ
ftr-472	95	64	the	the	DET
ftr-472	95	65	provision	provision	NOUN
ftr-472	95	66	is	be	AUX
ftr-472	95	67	ambiguous	ambiguous	ADJ
ftr-472	95	68	)	)	PUNCT
ftr-472	95	69	.	.	PUNCT
ftr-472	96	1	on	on	ADP
ftr-472	96	2	the	the	DET
ftr-472	96	3	other	other	ADJ
ftr-472	96	4	hand	hand	NOUN
ftr-472	96	5	,	,	PUNCT
ftr-472	96	6	under	under	ADP
ftr-472	96	7	§	§	NOUN
ftr-472	96	8	1221(1	1221(1	NUM
ftr-472	96	9	)	)	PUNCT
ftr-472	96	10	,	,	PUNCT
ftr-472	96	11	debt	debt	NOUN
ftr-472	96	12	securities	security	NOUN
ftr-472	96	13	that	that	PRON
ftr-472	96	14	are	be	AUX
ftr-472	96	15	inventor	inventor	NOUN
ftr-472	96	16	)	)	PUNCT
ftr-472	96	17	of	of	ADP
ftr-472	96	18	the	the	DET
ftr-472	96	19	u.s	u.s	PROPN
ftr-472	96	20	.	.	PROPN
ftr-472	96	21	branch	branch	NOUN
ftr-472	96	22	or	or	CCONJ
ftr-472	96	23	are	be	AUX
ftr-472	96	24	held	hold	VERB
ftr-472	96	25	for	for	ADP
ftr-472	96	26	sale	sale	NOUN
ftr-472	96	27	to	to	ADP
ftr-472	96	28	customers	customer	NOUN
ftr-472	96	29	in	in	ADP
ftr-472	96	30	the	the	DET
ftr-472	96	31	ordinary	ordinary	ADJ
ftr-472	96	32	course	course	NOUN
ftr-472	96	33	of	of	ADP
ftr-472	96	34	the	the	DET
ftr-472	96	35	u.s	u.s	PROPN
ftr-472	96	36	.	.	PROPN
ftr-472	96	37	branch	branch	PROPN
ftr-472	96	38	's	's	PART
ftr-472	96	39	business	business	NOUN
ftr-472	96	40	are	be	AUX
ftr-472	96	41	not	not	PART
ftr-472	96	42	capital	capital	NOUN
ftr-472	96	43	assets	asset	NOUN
ftr-472	96	44	,	,	PUNCT
ftr-472	96	45	and	and	CCONJ
ftr-472	96	46	gain	gain	VERB
ftr-472	96	47	or	or	CCONJ
ftr-472	96	48	loss	loss	NOUN
ftr-472	96	49	on	on	ADP
ftr-472	96	50	their	their	PRON
ftr-472	96	51	sale	sale	NOUN
ftr-472	96	52	or	or	CCONJ
ftr-472	96	53	exchange	exchange	NOUN
ftr-472	96	54	is	be	AUX
ftr-472	96	55	therefore	therefore	ADV
ftr-472	96	56	not	not	PART
ftr-472	96	57	subject	subject	ADJ
ftr-472	96	58	to	to	ADP
ftr-472	96	59	the	the	DET
ftr-472	96	60	special	special	ADJ
ftr-472	96	61	eci	eci	PROPN
ftr-472	96	62	rule	rule	NOUN
ftr-472	96	63	for	for	ADP
ftr-472	96	64	banks	bank	NOUN
ftr-472	96	65	.	.	PUNCT
ftr-472	97	1	similarly	similarly	ADV
ftr-472	97	2	,	,	PUNCT
ftr-472	97	3	under	under	ADP
ftr-472	97	4	burbank	burbank	PROPN
ftr-472	97	5	liquidating	liquidating	PROPN
ftr-472	97	6	corp	corp	PROPN
ftr-472	97	7	.	.	PROPN
ftr-472	97	8	v.	v.	PROPN
ftr-472	97	9	commissioner	commissioner	PROPN
ftr-472	97	10	,	,	PUNCT
ftr-472	97	11	39	39	NUM
ftr-472	97	12	t.c	t.c	PROPN
ftr-472	97	13	.	.	PROPN
ftr-472	97	14	999	999	NUM
ftr-472	97	15	(	(	PUNCT
ftr-472	97	16	1963	1963	NUM
ftr-472	97	17	)	)	PUNCT
ftr-472	97	18	,	,	PUNCT
ftr-472	97	19	affd	affd	VERB
ftr-472	97	20	in	in	ADP
ftr-472	97	21	part	part	NOUN
ftr-472	97	22	,	,	PUNCT
ftr-472	97	23	rev'd	rev'd	VERB
ftr-472	97	24	in	in	ADP
ftr-472	97	25	part	part	NOUN
ftr-472	97	26	,	,	PUNCT
ftr-472	97	27	335	335	NUM
ftr-472	97	28	f.2d	f.2d	SYM
ftr-472	97	29	125	125	NUM
ftr-472	97	30	(	(	PUNCT
ftr-472	97	31	9th	9th	ADJ
ftr-472	97	32	cir	cir	NOUN
ftr-472	97	33	.	.	PUNCT
ftr-472	97	34	1964	1964	NUM
ftr-472	97	35	)	)	PUNCT
ftr-472	97	36	.	.	PUNCT
ftr-472	98	1	mortgage	mortgage	NOUN
ftr-472	98	2	loans	loan	NOUN
ftr-472	98	3	(	(	PUNCT
ftr-472	98	4	and	and	CCONJ
ftr-472	98	5	perhaps	perhaps	ADV
ftr-472	98	6	other	other	ADJ
ftr-472	98	7	loans	loan	NOUN
ftr-472	98	8	)	)	PUNCT
ftr-472	98	9	made	make	VERB
ftr-472	98	10	by	by	ADP
ftr-472	98	11	a	a	DET
ftr-472	98	12	bank	bank	NOUN
ftr-472	98	13	in	in	ADP
ftr-472	98	14	the	the	DET
ftr-472	98	15	ordinary	ordinary	ADJ
ftr-472	98	16	course	course	NOUN
ftr-472	98	17	of	of	ADP
ftr-472	98	18	its	its	PRON
ftr-472	98	19	business	business	NOUN
ftr-472	98	20	are	be	AUX
ftr-472	98	21	"	"	PUNCT
ftr-472	98	22	notes	note	NOUN
ftr-472	98	23	receivable	receivable	ADJ
ftr-472	98	24	acquired	acquire	VERB
ftr-472	98	25	for	for	ADP
ftr-472	98	26	services	service	NOUN
ftr-472	98	27	rendered	render	VERB
ftr-472	98	28	"	"	PUNCT
ftr-472	98	29	(	(	PUNCT
ftr-472	98	30	the	the	DET
ftr-472	98	31	service	service	NOUN
ftr-472	98	32	of	of	ADP
ftr-472	98	33	making	make	VERB
ftr-472	98	34	loans	loan	NOUN
ftr-472	98	35	)	)	PUNCT
ftr-472	98	36	and	and	CCONJ
ftr-472	98	37	therefore	therefore	ADV
ftr-472	98	38	are	be	AUX
ftr-472	98	39	not	not	PART
ftr-472	98	40	capital	capital	NOUN
ftr-472	98	41	assets	asset	NOUN
ftr-472	98	42	under	under	ADP
ftr-472	98	43	§	§	PROPN
ftr-472	98	44	1221(4	1221(4	NUM
ftr-472	98	45	)	)	PUNCT
ftr-472	98	46	.	.	PUNCT
ftr-472	99	1	see	see	VERB
ftr-472	99	2	federal	federal	ADJ
ftr-472	99	3	nat'l	nat'l	NOUN
ftr-472	99	4	mortgage	mortgage	VERB
ftr-472	99	5	ass'n	ass'n	PROPN
ftr-472	99	6	v.	v.	PROPN
ftr-472	99	7	commissioner	commissioner	NOUN
ftr-472	99	8	,	,	PUNCT
ftr-472	99	9	100	100	NUM
ftr-472	99	10	t.c	t.c	PROPN
ftr-472	99	11	.	.	PUNCT
ftr-472	100	1	no	no	INTJ
ftr-472	100	2	.	.	NOUN
ftr-472	101	1	36	36	NUM
ftr-472	101	2	(	(	PUNCT
ftr-472	101	3	1993	1993	NUM
ftr-472	101	4	)	)	PUNCT
ftr-472	101	5	.	.	PUNCT
ftr-472	102	1	as	as	ADP
ftr-472	102	2	a	a	DET
ftr-472	102	3	result	result	NOUN
ftr-472	102	4	of	of	ADP
ftr-472	102	5	the	the	DET
ftr-472	102	6	enlarged	enlarge	VERB
ftr-472	102	7	scope	scope	NOUN
ftr-472	102	8	of	of	ADP
ftr-472	102	9	§	§	PROPN
ftr-472	102	10	1221(4	1221(4	NUM
ftr-472	102	11	)	)	PUNCT
ftr-472	102	12	,	,	PUNCT
ftr-472	102	13	the	the	DET
ftr-472	102	14	special	special	ADJ
ftr-472	102	15	eci	eci	PROPN
ftr-472	102	16	rule	rule	NOUN
ftr-472	102	17	for	for	ADP
ftr-472	102	18	banks	bank	NOUN
ftr-472	102	19	may	may	AUX
ftr-472	102	20	apply	apply	VERB
ftr-472	102	21	to	to	ADP
ftr-472	102	22	a	a	DET
ftr-472	102	23	significantly	significantly	ADV
ftr-472	102	24	narrower	narrow	ADJ
ftr-472	102	25	category	category	NOUN
ftr-472	102	26	of	of	ADP
ftr-472	102	27	gains	gain	NOUN
ftr-472	102	28	from	from	ADP
ftr-472	102	29	the	the	DET
ftr-472	102	30	disposition	disposition	NOUN
ftr-472	102	31	of	of	ADP
ftr-472	102	32	debt	debt	NOUN
ftr-472	102	33	securities	security	NOUN
ftr-472	102	34	than	than	SCONJ
ftr-472	102	35	probably	probably	ADV
ftr-472	102	36	was	be	AUX
ftr-472	102	37	envisioned	envision	VERB
ftr-472	102	38	when	when	SCONJ
ftr-472	102	39	the	the	DET
ftr-472	102	40	regulations	regulation	NOUN
ftr-472	102	41	were	be	AUX
ftr-472	102	42	promulgated	promulgate	VERB
ftr-472	102	43	.	.	PUNCT
ftr-472	103	1	the	the	DET
ftr-472	103	2	recent	recent	ADJ
ftr-472	103	3	enactment	enactment	NOUN
ftr-472	103	4	of	of	ADP
ftr-472	103	5	§	§	PROPN
ftr-472	103	6	475	475	NUM
ftr-472	103	7	,	,	PUNCT
ftr-472	103	8	which	which	PRON
ftr-472	103	9	requires	require	VERB
ftr-472	103	10	dealers	dealer	NOUN
ftr-472	103	11	to	to	PART
ftr-472	103	12	mark	mark	VERB
ftr-472	103	13	-	-	PUNCT
ftr-472	103	14	to	to	ADP
ftr-472	103	15	-	-	PUNCT
ftr-472	103	16	market	market	NOUN
ftr-472	103	17	securities	security	NOUN
ftr-472	103	18	(	(	PUNCT
ftr-472	103	19	other	other	ADJ
ftr-472	103	20	than	than	ADP
ftr-472	103	21	,	,	PUNCT
ftr-472	103	22	in	in	ADP
ftr-472	103	23	general	general	ADJ
ftr-472	103	24	,	,	PUNCT
ftr-472	103	25	securities	security	NOUN
ftr-472	103	26	not	not	PART
ftr-472	103	27	held	hold	VERB
ftr-472	103	28	primarily	primarily	ADV
ftr-472	103	29	for	for	ADP
ftr-472	103	30	sale	sale	NOUN
ftr-472	103	31	to	to	ADP
ftr-472	103	32	customers	customer	NOUN
ftr-472	103	33	in	in	ADP
ftr-472	103	34	the	the	DET
ftr-472	103	35	ordinary	ordinary	ADJ
ftr-472	103	36	course	course	NOUN
ftr-472	103	37	of	of	ADP
ftr-472	103	38	the	the	DET
ftr-472	103	39	trade	trade	NOUN
ftr-472	103	40	or	or	CCONJ
ftr-472	103	41	business	business	NOUN
ftr-472	103	42	)	)	PUNCT
ftr-472	103	43	,	,	PUNCT
ftr-472	103	44	has	have	AUX
ftr-472	103	45	focused	focus	VERB
ftr-472	103	46	attention	attention	NOUN
ftr-472	103	47	on	on	ADP
ftr-472	103	48	the	the	DET
ftr-472	103	49	classification	classification	NOUN
ftr-472	103	50	of	of	ADP
ftr-472	103	51	debt	debt	NOUN
ftr-472	103	52	securities	security	NOUN
ftr-472	103	53	held	hold	VERB
ftr-472	103	54	by	by	ADP
ftr-472	103	55	banks	bank	NOUN
ftr-472	103	56	.	.	PUNCT
ftr-472	104	1	see	see	VERB
ftr-472	104	2	,	,	PUNCT
ftr-472	104	3	e.g.	e.g.	ADV
ftr-472	104	4	,	,	PUNCT
ftr-472	104	5	banks	bank	NOUN
ftr-472	104	6	concerned	concerned	ADJ
ftr-472	104	7	about	about	ADP
ftr-472	104	8	broad	broad	ADJ
ftr-472	104	9	,	,	PUNCT
ftr-472	104	10	uncertain	uncertain	ADJ
ftr-472	104	11	scope	scope	NOUN
ftr-472	104	12	of	of	ADP
ftr-472	104	13	mark	mark	NOUN
ftr-472	104	14	-	-	PUNCT
ftr-472	104	15	to	to	ADP
ftr-472	104	16	-	-	PUNCT
ftr-472	104	17	market	market	NOUN
ftr-472	104	18	rules	rule	NOUN
ftr-472	104	19	,	,	PUNCT
ftr-472	104	20	93	93	NUM
ftr-472	104	21	tnt	tnt	PROPN
ftr-472	104	22	229	229	NUM
ftr-472	104	23	-	-	SYM
ftr-472	104	24	2	2	NUM
ftr-472	104	25	(	(	PUNCT
ftr-472	104	26	nov	nov	PROPN
ftr-472	104	27	.	.	PROPN
ftr-472	104	28	8	8	NUM
ftr-472	104	29	,	,	PUNCT
ftr-472	104	30	1993	1993	NUM
ftr-472	104	31	)	)	PUNCT
ftr-472	104	32	(	(	PUNCT
ftr-472	104	33	lexis	lexis	X
ftr-472	104	34	,	,	PUNCT
ftr-472	104	35	fedtax	fedtax	NOUN
ftr-472	104	36	lib	lib	PROPN
ftr-472	104	37	..	..	PUNCT
ftr-472	104	38	tnt	tnt	PROPN
ftr-472	104	39	file	file	NOUN
ftr-472	104	40	)	)	PUNCT
ftr-472	104	41	;	;	PUNCT
ftr-472	104	42	tax	tax	NOUN
ftr-472	104	43	bill	bill	NOUN
ftr-472	104	44	provision	provision	NOUN
ftr-472	104	45	could	could	AUX
ftr-472	104	46	cause	cause	VERB
ftr-472	104	47	fundamental	fundamental	ADJ
ftr-472	104	48	change	change	NOUN
ftr-472	104	49	in	in	ADP
ftr-472	104	50	banking	banking	NOUN
ftr-472	104	51	,	,	PUNCT
ftr-472	104	52	93	93	NUM
ftr-472	104	53	tnt	tnt	NOUN
ftr-472	104	54	165	165	NUM
ftr-472	104	55	-	-	SYM
ftr-472	104	56	3	3	NUM
ftr-472	104	57	(	(	PUNCT
ftr-472	104	58	aug	aug	PROPN
ftr-472	104	59	.	.	PROPN
ftr-472	104	60	9	9	NUM
ftr-472	104	61	,	,	PUNCT
ftr-472	104	62	1993	1993	NUM
ftr-472	104	63	)	)	PUNCT
ftr-472	104	64	(	(	PUNCT
ftr-472	104	65	lexis	lexis	X
ftr-472	104	66	,	,	PUNCT
ftr-472	104	67	fedtax	fedtax	NOUN
ftr-472	104	68	lib	lib	PROPN
ftr-472	104	69	.	.	PUNCT
ftr-472	104	70	,	,	PUNCT
ftr-472	104	71	tnt	tnt	NOUN
ftr-472	104	72	file	file	NOUN
ftr-472	104	73	)	)	PUNCT
ftr-472	104	74	;	;	PUNCT
ftr-472	104	75	see	see	VERB
ftr-472	104	76	also	also	ADV
ftr-472	104	77	temp	temp	NOUN
ftr-472	104	78	.	.	PUNCT
ftr-472	105	1	regs	regs	PROPN
ftr-472	105	2	.	.	PUNCT
ftr-472	106	1	§	§	PROPN
ftr-472	106	2	1.475(b)-i	1.475(b)-i	NUM
ftr-472	106	3	.	.	PUNCT
ftr-472	106	4	florida	florida	PROPN
ftr-472	106	5	tax	tax	PROPN
ftr-472	106	6	review	review	NOUN
ftr-472	106	7	source	source	NOUN
ftr-472	106	8	gain	gain	NOUN
ftr-472	106	9	or	or	CCONJ
ftr-472	106	10	loss	loss	NOUN
ftr-472	106	11	from	from	ADP
ftr-472	106	12	debt	debt	NOUN
ftr-472	106	13	securities	security	NOUN
ftr-472	106	14	that	that	PRON
ftr-472	106	15	do	do	AUX
ftr-472	106	16	not	not	PART
ftr-472	106	17	qualify	qualify	VERB
ftr-472	106	18	for	for	ADP
ftr-472	106	19	the	the	DET
ftr-472	106	20	special	special	ADJ
ftr-472	106	21	eci	eci	PROPN
ftr-472	106	22	rule	rule	NOUN
ftr-472	106	23	for	for	ADP
ftr-472	106	24	banks	bank	NOUN
ftr-472	106	25	is	be	AUX
ftr-472	106	26	eci	eci	PROPN
ftr-472	106	27	under	under	ADP
ftr-472	106	28	section	section	NOUN
ftr-472	106	29	864(c)(3).14	864(c)(3).14	NUM
ftr-472	106	30	in	in	ADP
ftr-472	106	31	general	general	ADJ
ftr-472	106	32	,	,	PUNCT
ftr-472	106	33	a	a	DET
ftr-472	106	34	security	security	NOUN
ftr-472	106	35	is	be	AUX
ftr-472	106	36	considered	consider	VERB
ftr-472	106	37	attributable	attributable	ADJ
ftr-472	106	38	to	to	ADP
ftr-472	106	39	a	a	DET
ftr-472	106	40	u.s	u.s	PROPN
ftr-472	106	41	.	.	PROPN
ftr-472	106	42	branch	branch	NOUN
ftr-472	106	43	for	for	ADP
ftr-472	106	44	purposes	purpose	NOUN
ftr-472	106	45	of	of	ADP
ftr-472	106	46	the	the	DET
ftr-472	106	47	special	special	ADJ
ftr-472	106	48	eci	eci	PROPN
ftr-472	106	49	rule	rule	NOUN
ftr-472	106	50	for	for	ADP
ftr-472	106	51	banks	bank	NOUN
ftr-472	106	52	if	if	SCONJ
ftr-472	106	53	the	the	DET
ftr-472	106	54	branch	branch	NOUN
ftr-472	106	55	actively	actively	ADV
ftr-472	106	56	and	and	CCONJ
ftr-472	106	57	materially	materially	ADV
ftr-472	106	58	participates	participate	VERB
ftr-472	106	59	in	in	ADP
ftr-472	106	60	soliciting	soliciting	NOUN
ftr-472	106	61	,	,	PUNCT
ftr-472	106	62	negotiating	negotiating	NOUN
ftr-472	106	63	,	,	PUNCT
ftr-472	106	64	or	or	CCONJ
ftr-472	106	65	performing	perform	VERB
ftr-472	106	66	other	other	ADJ
ftr-472	106	67	activities	activity	NOUN
ftr-472	106	68	required	require	VERB
ftr-472	106	69	to	to	PART
ftr-472	106	70	arrange	arrange	VERB
ftr-472	106	71	the	the	DET
ftr-472	106	72	acquisition	acquisition	NOUN
ftr-472	106	73	of	of	ADP
ftr-472	106	74	the	the	DET
ftr-472	106	75	security	security	NOUN
ftr-472	106	76	.	.	PUNCT
ftr-472	107	1	the	the	DET
ftr-472	107	2	u.s	u.s	PROPN
ftr-472	107	3	.	.	PROPN
ftr-472	107	4	branch	branch	NOUN
ftr-472	107	5	need	need	AUX
ftr-472	107	6	not	not	PART
ftr-472	107	7	have	have	AUX
ftr-472	107	8	been	be	AUX
ftr-472	107	9	the	the	DET
ftr-472	107	10	only	only	ADJ
ftr-472	107	11	active	active	ADJ
ftr-472	107	12	participant	participant	NOUN
ftr-472	107	13	in	in	ADP
ftr-472	107	14	arranging	arrange	VERB
ftr-472	107	15	the	the	DET
ftr-472	107	16	acquisition.15	acquisition.15	NOUN
ftr-472	107	17	moreover	moreover	ADV
ftr-472	107	18	,	,	PUNCT
ftr-472	107	19	the	the	DET
ftr-472	107	20	focus	focus	NOUN
ftr-472	107	21	is	be	AUX
ftr-472	107	22	on	on	ADP
ftr-472	107	23	the	the	DET
ftr-472	107	24	acquisition	acquisition	NOUN
ftr-472	107	25	of	of	ADP
ftr-472	107	26	the	the	DET
ftr-472	107	27	security	security	NOUN
ftr-472	107	28	,	,	PUNCT
ftr-472	107	29	not	not	PART
ftr-472	107	30	on	on	ADP
ftr-472	107	31	its	its	PRON
ftr-472	107	32	subsequent	subsequent	ADJ
ftr-472	107	33	use	use	NOUN
ftr-472	107	34	in	in	ADP
ftr-472	107	35	a	a	DET
ftr-472	107	36	business	business	NOUN
ftr-472	107	37	.	.	PUNCT
ftr-472	108	1	thus	thus	ADV
ftr-472	108	2	,	,	PUNCT
ftr-472	108	3	securities	security	NOUN
ftr-472	108	4	that	that	PRON
ftr-472	108	5	are	be	AUX
ftr-472	108	6	transferred	transfer	VERB
ftr-472	108	7	by	by	ADP
ftr-472	108	8	a	a	DET
ftr-472	108	9	foreign	foreign	ADJ
ftr-472	108	10	office	office	NOUN
ftr-472	108	11	of	of	ADP
ftr-472	108	12	the	the	DET
ftr-472	108	13	bank	bank	NOUN
ftr-472	108	14	to	to	ADP
ftr-472	108	15	its	its	PRON
ftr-472	108	16	u.s	u.s	PROPN
ftr-472	108	17	.	.	PROPN
ftr-472	108	18	branch	branch	NOUN
ftr-472	108	19	,	,	PUNCT
ftr-472	108	20	and	and	CCONJ
ftr-472	108	21	in	in	ADP
ftr-472	108	22	whose	whose	DET
ftr-472	108	23	acquisition	acquisition	NOUN
ftr-472	108	24	the	the	DET
ftr-472	108	25	branch	branch	NOUN
ftr-472	108	26	did	do	AUX
ftr-472	108	27	not	not	PART
ftr-472	108	28	participate	participate	VERB
ftr-472	108	29	,	,	PUNCT
ftr-472	108	30	are	be	AUX
ftr-472	108	31	not	not	PART
ftr-472	108	32	attributable	attributable	ADJ
ftr-472	108	33	to	to	ADP
ftr-472	108	34	the	the	DET
ftr-472	108	35	u.s	u.s	PROPN
ftr-472	108	36	.	.	PROPN
ftr-472	108	37	branch	branch	NOUN
ftr-472	108	38	and	and	CCONJ
ftr-472	108	39	therefore	therefore	ADV
ftr-472	108	40	do	do	AUX
ftr-472	108	41	not	not	PART
ftr-472	108	42	generate	generate	VERB
ftr-472	108	43	eci.6	eci.6	PROPN
ftr-472	108	44	on	on	ADP
ftr-472	108	45	the	the	DET
ftr-472	108	46	other	other	ADJ
ftr-472	108	47	hand	hand	NOUN
ftr-472	108	48	,	,	PUNCT
ftr-472	108	49	with	with	ADP
ftr-472	108	50	one	one	NUM
ftr-472	108	51	exception	exception	NOUN
ftr-472	108	52	discussed	discuss	VERB
ftr-472	108	53	below	below	ADV
ftr-472	108	54	,	,	PUNCT
ftr-472	108	55	a	a	DET
ftr-472	108	56	security	security	NOUN
ftr-472	108	57	that	that	PRON
ftr-472	108	58	is	be	AUX
ftr-472	108	59	attributable	attributable	ADJ
ftr-472	108	60	to	to	ADP
ftr-472	108	61	the	the	DET
ftr-472	108	62	branch	branch	NOUN
ftr-472	108	63	,	,	PUNCT
ftr-472	108	64	as	as	ADP
ftr-472	108	65	a	a	DET
ftr-472	108	66	result	result	NOUN
ftr-472	108	67	of	of	ADP
ftr-472	108	68	the	the	DET
ftr-472	108	69	branch	branch	NOUN
ftr-472	108	70	's	's	PART
ftr-472	108	71	participation	participation	NOUN
ftr-472	108	72	in	in	ADP
ftr-472	108	73	its	its	PRON
ftr-472	108	74	acquisition	acquisition	NOUN
ftr-472	108	75	,	,	PUNCT
ftr-472	108	76	always	always	ADV
ftr-472	108	77	gives	give	VERB
ftr-472	108	78	rise	rise	NOUN
ftr-472	108	79	to	to	ADP
ftr-472	108	80	eci	eci	PROPN
ftr-472	108	81	so	so	ADV
ftr-472	108	82	long	long	ADV
ftr-472	108	83	as	as	SCONJ
ftr-472	108	84	the	the	DET
ftr-472	108	85	security	security	NOUN
ftr-472	108	86	continues	continue	VERB
ftr-472	108	87	to	to	PART
ftr-472	108	88	be	be	AUX
ftr-472	108	89	held	hold	VERB
ftr-472	108	90	by	by	ADP
ftr-472	108	91	the	the	DET
ftr-472	108	92	bank	bank	NOUN
ftr-472	108	93	.	.	PUNCT
ftr-472	108	94	'	'	PUNCT
ftr-472	109	1	7	7	NUM
ftr-472	109	2	the	the	DET
ftr-472	109	3	regulations	regulation	NOUN
ftr-472	109	4	do	do	AUX
ftr-472	109	5	not	not	PART
ftr-472	109	6	define	define	VERB
ftr-472	109	7	"	"	PUNCT
ftr-472	109	8	active	active	ADJ
ftr-472	109	9	and	and	CCONJ
ftr-472	109	10	material	material	ADJ
ftr-472	109	11	14	14	NUM
ftr-472	109	12	.	.	PUNCT
ftr-472	110	1	under	under	ADP
ftr-472	110	2	§	§	PROPN
ftr-472	110	3	864(c)(3	864(c)(3	NUM
ftr-472	110	4	)	)	PUNCT
ftr-472	110	5	,	,	PUNCT
ftr-472	110	6	all	all	DET
ftr-472	110	7	u.s	u.s	PROPN
ftr-472	110	8	.	.	PROPN
ftr-472	110	9	source	source	NOUN
ftr-472	110	10	income	income	NOUN
ftr-472	110	11	,	,	PUNCT
ftr-472	110	12	gain	gain	NOUN
ftr-472	110	13	,	,	PUNCT
ftr-472	110	14	or	or	CCONJ
ftr-472	110	15	loss	loss	NOUN
ftr-472	110	16	(	(	PUNCT
ftr-472	110	17	other	other	ADJ
ftr-472	110	18	than	than	ADP
ftr-472	110	19	fdap	fdap	NOUN
ftr-472	110	20	income	income	NOUN
ftr-472	110	21	and	and	CCONJ
ftr-472	110	22	capital	capital	NOUN
ftr-472	110	23	gains	gain	NOUN
ftr-472	110	24	or	or	CCONJ
ftr-472	110	25	losses	loss	NOUN
ftr-472	110	26	described	describe	VERB
ftr-472	110	27	in	in	ADP
ftr-472	110	28	§	§	PROPN
ftr-472	110	29	864(c)(2	864(c)(2	NUM
ftr-472	110	30	)	)	PUNCT
ftr-472	110	31	)	)	PUNCT
ftr-472	110	32	is	be	AUX
ftr-472	110	33	eci	eci	PROPN
ftr-472	110	34	if	if	SCONJ
ftr-472	110	35	the	the	DET
ftr-472	110	36	taxpayer	taxpayer	NOUN
ftr-472	110	37	has	have	VERB
ftr-472	110	38	a	a	DET
ftr-472	110	39	u.s	u.s	PROPN
ftr-472	110	40	.	.	PROPN
ftr-472	110	41	trade	trade	NOUN
ftr-472	110	42	or	or	CCONJ
ftr-472	110	43	business	business	NOUN
ftr-472	110	44	.	.	PUNCT
ftr-472	111	1	however	however	ADV
ftr-472	111	2	,	,	PUNCT
ftr-472	111	3	if	if	SCONJ
ftr-472	111	4	a	a	DET
ftr-472	111	5	foreign	foreign	ADJ
ftr-472	111	6	bank	bank	NOUN
ftr-472	111	7	is	be	AUX
ftr-472	111	8	eligible	eligible	ADJ
ftr-472	111	9	for	for	ADP
ftr-472	111	10	the	the	DET
ftr-472	111	11	benefits	benefit	NOUN
ftr-472	111	12	of	of	ADP
ftr-472	111	13	an	an	DET
ftr-472	111	14	income	income	NOUN
ftr-472	111	15	tax	tax	NOUN
ftr-472	111	16	treaty	treaty	NOUN
ftr-472	111	17	,	,	PUNCT
ftr-472	111	18	such	such	ADJ
ftr-472	111	19	income	income	NOUN
ftr-472	111	20	,	,	PUNCT
ftr-472	111	21	gain	gain	NOUN
ftr-472	111	22	,	,	PUNCT
ftr-472	111	23	or	or	CCONJ
ftr-472	111	24	loss	loss	NOUN
ftr-472	111	25	generally	generally	ADV
ftr-472	111	26	is	be	AUX
ftr-472	111	27	not	not	PART
ftr-472	111	28	subject	subject	ADJ
ftr-472	111	29	to	to	ADP
ftr-472	111	30	u.s	u.s	PROPN
ftr-472	111	31	.	.	PROPN
ftr-472	111	32	taxation	taxation	NOUN
ftr-472	111	33	unless	unless	SCONJ
ftr-472	111	34	it	it	PRON
ftr-472	111	35	is	be	AUX
ftr-472	111	36	attributable	attributable	ADJ
ftr-472	111	37	to	to	ADP
ftr-472	111	38	a	a	DET
ftr-472	111	39	u.s	u.s	PROPN
ftr-472	111	40	.	.	PROPN
ftr-472	111	41	permanent	permanent	ADJ
ftr-472	111	42	establishment	establishment	NOUN
ftr-472	111	43	.	.	PUNCT
ftr-472	112	1	in	in	ADP
ftr-472	112	2	general	general	ADJ
ftr-472	112	3	,	,	PUNCT
ftr-472	112	4	gain	gain	NOUN
ftr-472	112	5	or	or	CCONJ
ftr-472	112	6	loss	loss	NOUN
ftr-472	112	7	from	from	ADP
ftr-472	112	8	debt	debt	NOUN
ftr-472	112	9	securities	security	NOUN
ftr-472	112	10	that	that	PRON
ftr-472	112	11	are	be	AUX
ftr-472	112	12	attributable	attributable	ADJ
ftr-472	112	13	to	to	ADP
ftr-472	112	14	a	a	DET
ftr-472	112	15	u.s	u.s	PROPN
ftr-472	112	16	.	.	PROPN
ftr-472	112	17	branch	branch	NOUN
ftr-472	112	18	(	(	PUNCT
ftr-472	112	19	under	under	ADP
ftr-472	112	20	the	the	DET
ftr-472	112	21	principles	principle	NOUN
ftr-472	112	22	of	of	ADP
ftr-472	112	23	§	§	PROPN
ftr-472	112	24	864(c)(5	864(c)(5	PROPN
ftr-472	112	25	)	)	PUNCT
ftr-472	112	26	,	,	PUNCT
ftr-472	112	27	including	include	VERB
ftr-472	112	28	regs	reg	NOUN
ftr-472	112	29	.	.	PUNCT
ftr-472	113	1	§	§	PROPN
ftr-472	113	2	1.864	1.864	NUM
ftr-472	113	3	-	-	SYM
ftr-472	113	4	4(c)(5	4(c)(5	NUM
ftr-472	113	5	)	)	PUNCT
ftr-472	113	6	)	)	PUNCT
ftr-472	113	7	is	be	AUX
ftr-472	113	8	u.s	u.s	PROPN
ftr-472	113	9	.	.	PROPN
ftr-472	113	10	source	source	NOUN
ftr-472	113	11	and	and	CCONJ
ftr-472	113	12	therefore	therefore	ADV
ftr-472	113	13	is	be	AUX
ftr-472	113	14	eci	eci	PROPN
ftr-472	113	15	.	.	PUNCT
ftr-472	114	1	irc	irc	PROPN
ftr-472	114	2	§	§	PROPN
ftr-472	114	3	§	§	PROPN
ftr-472	114	4	865(e)(2	865(e)(2	NUM
ftr-472	114	5	)	)	PUNCT
ftr-472	114	6	,	,	PUNCT
ftr-472	114	7	(	(	PUNCT
ftr-472	114	8	3	3	NUM
ftr-472	114	9	)	)	PUNCT
ftr-472	114	10	.	.	PUNCT
ftr-472	115	1	see	see	VERB
ftr-472	115	2	supra	supra	PROPN
ftr-472	115	3	note	note	PROPN
ftr-472	115	4	12	12	NUM
ftr-472	115	5	and	and	CCONJ
ftr-472	115	6	infra	infra	NOUN
ftr-472	115	7	note	note	VERB
ftr-472	115	8	89	89	NUM
ftr-472	115	9	.	.	PUNCT
ftr-472	116	1	this	this	DET
ftr-472	116	2	analysis	analysis	NOUN
ftr-472	116	3	should	should	AUX
ftr-472	116	4	apply	apply	VERB
ftr-472	116	5	to	to	ADP
ftr-472	116	6	gain	gain	VERB
ftr-472	116	7	or	or	CCONJ
ftr-472	116	8	loss	loss	NOUN
ftr-472	116	9	on	on	ADP
ftr-472	116	10	all	all	DET
ftr-472	116	11	debt	debt	NOUN
ftr-472	116	12	securities	security	NOUN
ftr-472	116	13	that	that	PRON
ftr-472	116	14	would	would	AUX
ftr-472	116	15	be	be	AUX
ftr-472	116	16	subject	subject	ADJ
ftr-472	116	17	to	to	ADP
ftr-472	116	18	the	the	DET
ftr-472	116	19	special	special	ADJ
ftr-472	116	20	eci	eci	PROPN
ftr-472	116	21	rule	rule	NOUN
ftr-472	116	22	for	for	ADP
ftr-472	116	23	banks	bank	NOUN
ftr-472	116	24	but	but	CCONJ
ftr-472	116	25	for	for	ADP
ftr-472	116	26	the	the	DET
ftr-472	116	27	fact	fact	NOUN
ftr-472	116	28	that	that	SCONJ
ftr-472	116	29	the	the	DET
ftr-472	116	30	debt	debt	NOUN
ftr-472	116	31	securities	security	NOUN
ftr-472	116	32	are	be	AUX
ftr-472	116	33	not	not	PART
ftr-472	116	34	capital	capital	NOUN
ftr-472	116	35	assets	asset	NOUN
ftr-472	116	36	(	(	PUNCT
ftr-472	116	37	e.g.	e.g.	ADV
ftr-472	116	38	,	,	PUNCT
ftr-472	116	39	by	by	ADP
ftr-472	116	40	virtue	virtue	NOUN
ftr-472	116	41	of	of	ADP
ftr-472	116	42	§	§	PROPN
ftr-472	116	43	1221(1	1221(1	NUM
ftr-472	116	44	)	)	PUNCT
ftr-472	116	45	or	or	CCONJ
ftr-472	116	46	(	(	PUNCT
ftr-472	116	47	4	4	NUM
ftr-472	116	48	)	)	PUNCT
ftr-472	116	49	)	)	PUNCT
ftr-472	116	50	.	.	PUNCT
ftr-472	117	1	also	also	ADV
ftr-472	117	2	,	,	PUNCT
ftr-472	117	3	if	if	SCONJ
ftr-472	117	4	debt	debt	NOUN
ftr-472	117	5	securities	security	NOUN
ftr-472	117	6	are	be	AUX
ftr-472	117	7	not	not	PART
ftr-472	117	8	attributable	attributable	ADJ
ftr-472	117	9	to	to	ADP
ftr-472	117	10	the	the	DET
ftr-472	117	11	u.s	u.s	PROPN
ftr-472	117	12	.	.	PROPN
ftr-472	117	13	branch	branch	NOUN
ftr-472	117	14	but	but	CCONJ
ftr-472	117	15	are	be	AUX
ftr-472	117	16	described	describe	VERB
ftr-472	117	17	in	in	ADP
ftr-472	117	18	§	§	PROPN
ftr-472	117	19	1221(1	1221(1	NUM
ftr-472	117	20	)	)	PUNCT
ftr-472	117	21	(	(	PUNCT
ftr-472	117	22	inventory	inventory	NOUN
ftr-472	117	23	and	and	CCONJ
ftr-472	117	24	property	property	NOUN
ftr-472	117	25	held	hold	VERB
ftr-472	117	26	for	for	ADP
ftr-472	117	27	sale	sale	NOUN
ftr-472	117	28	to	to	ADP
ftr-472	117	29	customers	customer	NOUN
ftr-472	117	30	in	in	ADP
ftr-472	117	31	the	the	DET
ftr-472	117	32	ordinary	ordinary	ADJ
ftr-472	117	33	course	course	NOUN
ftr-472	117	34	of	of	ADP
ftr-472	117	35	a	a	DET
ftr-472	117	36	trade	trade	NOUN
ftr-472	117	37	or	or	CCONJ
ftr-472	117	38	business	business	NOUN
ftr-472	117	39	)	)	PUNCT
ftr-472	117	40	,	,	PUNCT
ftr-472	117	41	gain	gain	NOUN
ftr-472	117	42	(	(	PUNCT
ftr-472	117	43	and	and	CCONJ
ftr-472	117	44	,	,	PUNCT
ftr-472	117	45	in	in	ADP
ftr-472	117	46	general	general	ADJ
ftr-472	117	47	,	,	PUNCT
ftr-472	117	48	loss	loss	NOUN
ftr-472	117	49	)	)	PUNCT
ftr-472	117	50	on	on	ADP
ftr-472	117	51	their	their	PRON
ftr-472	117	52	disposition	disposition	NOUN
ftr-472	117	53	is	be	AUX
ftr-472	117	54	u.s	u.s	PROPN
ftr-472	117	55	.	.	PROPN
ftr-472	117	56	source	source	NOUN
ftr-472	117	57	if	if	SCONJ
ftr-472	117	58	title	title	NOUN
ftr-472	117	59	to	to	ADP
ftr-472	117	60	the	the	DET
ftr-472	117	61	securities	security	NOUN
ftr-472	117	62	passes	pass	VERB
ftr-472	117	63	to	to	ADP
ftr-472	117	64	the	the	DET
ftr-472	117	65	buyer	buyer	NOUN
ftr-472	117	66	in	in	ADP
ftr-472	117	67	the	the	DET
ftr-472	117	68	united	united	PROPN
ftr-472	117	69	states	states	PROPN
ftr-472	117	70	.	.	PUNCT
ftr-472	118	1	irc	irc	PROPN
ftr-472	118	2	§	§	PROPN
ftr-472	118	3	§	§	PROPN
ftr-472	118	4	861(a)(6	861(a)(6	NUM
ftr-472	118	5	)	)	PUNCT
ftr-472	118	6	,	,	PUNCT
ftr-472	118	7	865(b	865(b	PROPN
ftr-472	118	8	)	)	PUNCT
ftr-472	118	9	;	;	PUNCT
ftr-472	118	10	regs	reg	NOUN
ftr-472	118	11	.	.	PUNCT
ftr-472	119	1	§	§	PROPN
ftr-472	119	2	1.861	1.861	NUM
ftr-472	119	3	-	-	SYM
ftr-472	119	4	7	7	NUM
ftr-472	119	5	.	.	PUNCT
ftr-472	120	1	however	however	ADV
ftr-472	120	2	,	,	PUNCT
ftr-472	120	3	if	if	SCONJ
ftr-472	120	4	debt	debt	NOUN
ftr-472	120	5	securities	security	NOUN
ftr-472	120	6	described	describe	VERB
ftr-472	120	7	in	in	ADP
ftr-472	120	8	§	§	PROPN
ftr-472	120	9	1221(1	1221(1	NUM
ftr-472	120	10	)	)	PUNCT
ftr-472	120	11	are	be	AUX
ftr-472	120	12	attributable	attributable	ADJ
ftr-472	120	13	to	to	ADP
ftr-472	120	14	the	the	DET
ftr-472	120	15	u.s	u.s	PROPN
ftr-472	120	16	.	.	PROPN
ftr-472	120	17	branch	branch	PROPN
ftr-472	120	18	,	,	PUNCT
ftr-472	120	19	the	the	DET
ftr-472	120	20	gain	gain	NOUN
ftr-472	120	21	or	or	CCONJ
ftr-472	120	22	loss	loss	NOUN
ftr-472	120	23	is	be	AUX
ftr-472	120	24	foreign	foreign	ADJ
ftr-472	120	25	source	source	NOUN
ftr-472	120	26	(	(	PUNCT
ftr-472	120	27	and	and	CCONJ
ftr-472	120	28	therefore	therefore	ADV
ftr-472	120	29	exempt	exempt	ADJ
ftr-472	120	30	from	from	ADP
ftr-472	120	31	u.s	u.s	PROPN
ftr-472	120	32	.	.	PROPN
ftr-472	120	33	federal	federal	PROPN
ftr-472	120	34	income	income	NOUN
ftr-472	120	35	taxation	taxation	NOUN
ftr-472	120	36	)	)	PUNCT
ftr-472	120	37	if	if	SCONJ
ftr-472	120	38	title	title	NOUN
ftr-472	120	39	to	to	ADP
ftr-472	120	40	the	the	DET
ftr-472	120	41	securities	security	NOUN
ftr-472	120	42	passes	pass	VERB
ftr-472	120	43	to	to	ADP
ftr-472	120	44	the	the	DET
ftr-472	120	45	buyer	buyer	NOUN
ftr-472	120	46	outside	outside	ADP
ftr-472	120	47	the	the	DET
ftr-472	120	48	united	united	PROPN
ftr-472	120	49	states	states	PROPN
ftr-472	120	50	,	,	PUNCT
ftr-472	120	51	the	the	DET
ftr-472	120	52	securities	security	NOUN
ftr-472	120	53	are	be	AUX
ftr-472	120	54	sold	sell	VERB
ftr-472	120	55	for	for	ADP
ftr-472	120	56	use	use	NOUN
ftr-472	120	57	or	or	CCONJ
ftr-472	120	58	disposition	disposition	NOUN
ftr-472	120	59	outside	outside	ADP
ftr-472	120	60	the	the	DET
ftr-472	120	61	united	united	PROPN
ftr-472	120	62	states	states	PROPN
ftr-472	120	63	,	,	PUNCT
ftr-472	120	64	and	and	CCONJ
ftr-472	120	65	a	a	DET
ftr-472	120	66	non	non	ADJ
ftr-472	120	67	-	-	ADJ
ftr-472	120	68	u.s	u.s	ADJ
ftr-472	120	69	.	.	PROPN
ftr-472	120	70	office	office	NOUN
ftr-472	120	71	of	of	ADP
ftr-472	120	72	the	the	DET
ftr-472	120	73	bank	bank	NOUN
ftr-472	120	74	materially	materially	ADV
ftr-472	120	75	participates	participate	VERB
ftr-472	120	76	in	in	ADP
ftr-472	120	77	the	the	DET
ftr-472	120	78	sale	sale	NOUN
ftr-472	120	79	.	.	PUNCT
ftr-472	121	1	irc	irc	PROPN
ftr-472	121	2	§	§	PROPN
ftr-472	121	3	§	§	PROPN
ftr-472	121	4	864(c)(4)(b)(iii	864(c)(4)(b)(iii	NOUN
ftr-472	121	5	)	)	PUNCT
ftr-472	121	6	,	,	PUNCT
ftr-472	121	7	865(e)(2)(b	865(e)(2)(b	NUM
ftr-472	121	8	)	)	PUNCT
ftr-472	121	9	.	.	PUNCT
ftr-472	122	1	15	15	NUM
ftr-472	122	2	.	.	PUNCT
ftr-472	122	3	regs	regs	PROPN
ftr-472	122	4	.	.	PUNCT
ftr-472	123	1	§	§	PROPN
ftr-472	123	2	1.864	1.864	NUM
ftr-472	123	3	-	-	SYM
ftr-472	123	4	4(c)(5)(iii	4(c)(5)(iii	NUM
ftr-472	123	5	)	)	PUNCT
ftr-472	123	6	.	.	PUNCT
ftr-472	124	1	16	16	NUM
ftr-472	124	2	.	.	PUNCT
ftr-472	125	1	as	as	SCONJ
ftr-472	125	2	explained	explain	VERB
ftr-472	125	3	in	in	ADP
ftr-472	125	4	part	part	NOUN
ftr-472	125	5	iii.b	iii.b	X
ftr-472	125	6	,	,	PUNCT
ftr-472	125	7	a	a	DET
ftr-472	125	8	corollary	corollary	ADJ
ftr-472	125	9	effect	effect	NOUN
ftr-472	125	10	of	of	ADP
ftr-472	125	11	not	not	PART
ftr-472	125	12	attributing	attribute	VERB
ftr-472	125	13	these	these	DET
ftr-472	125	14	assets	asset	NOUN
ftr-472	125	15	to	to	ADP
ftr-472	125	16	the	the	DET
ftr-472	125	17	branch	branch	NOUN
ftr-472	125	18	is	be	AUX
ftr-472	125	19	that	that	SCONJ
ftr-472	125	20	they	they	PRON
ftr-472	125	21	are	be	AUX
ftr-472	125	22	not	not	PART
ftr-472	125	23	taken	take	VERB
ftr-472	125	24	into	into	ADP
ftr-472	125	25	account	account	NOUN
ftr-472	125	26	in	in	ADP
ftr-472	125	27	allocating	allocate	VERB
ftr-472	125	28	interest	interest	NOUN
ftr-472	125	29	expense	expense	NOUN
ftr-472	125	30	to	to	ADP
ftr-472	125	31	the	the	DET
ftr-472	125	32	branch	branch	NOUN
ftr-472	125	33	.	.	PUNCT
ftr-472	126	1	as	as	ADP
ftr-472	126	2	a	a	DET
ftr-472	126	3	result	result	NOUN
ftr-472	126	4	,	,	PUNCT
ftr-472	126	5	the	the	DET
ftr-472	126	6	interest	interest	NOUN
ftr-472	126	7	expense	expense	NOUN
ftr-472	126	8	deduction	deduction	NOUN
ftr-472	126	9	of	of	ADP
ftr-472	126	10	the	the	DET
ftr-472	126	11	branch	branch	NOUN
ftr-472	126	12	is	be	AUX
ftr-472	126	13	reduced	reduce	VERB
ftr-472	126	14	proportionately	proportionately	ADV
ftr-472	126	15	.	.	PUNCT
ftr-472	127	1	17	17	NUM
ftr-472	127	2	.	.	PUNCT
ftr-472	128	1	in	in	ADP
ftr-472	128	2	view	view	NOUN
ftr-472	128	3	of	of	ADP
ftr-472	128	4	this	this	DET
ftr-472	128	5	"	"	PUNCT
ftr-472	128	6	once	once	ADV
ftr-472	128	7	attributable	attributable	ADJ
ftr-472	128	8	,	,	PUNCT
ftr-472	128	9	always	always	ADV
ftr-472	128	10	attributable	attributable	ADJ
ftr-472	128	11	"	"	PUNCT
ftr-472	128	12	rule	rule	NOUN
ftr-472	128	13	,	,	PUNCT
ftr-472	128	14	§	§	PROPN
ftr-472	128	15	864(c)(7	864(c)(7	NUM
ftr-472	128	16	)	)	PUNCT
ftr-472	128	17	(	(	PUNCT
ftr-472	128	18	which	which	PRON
ftr-472	128	19	provides	provide	VERB
ftr-472	128	20	that	that	DET
ftr-472	128	21	gain	gain	NOUN
ftr-472	128	22	on	on	ADP
ftr-472	128	23	the	the	DET
ftr-472	128	24	disposition	disposition	NOUN
ftr-472	128	25	of	of	ADP
ftr-472	128	26	an	an	DET
ftr-472	128	27	asset	asset	NOUN
ftr-472	128	28	that	that	PRON
ftr-472	128	29	ceases	cease	VERB
ftr-472	128	30	to	to	PART
ftr-472	128	31	be	be	AUX
ftr-472	128	32	used	use	VERB
ftr-472	128	33	in	in	ADP
ftr-472	128	34	connection	connection	NOUN
ftr-472	128	35	with	with	ADP
ftr-472	128	36	a	a	DET
ftr-472	128	37	u.s	u.s	PROPN
ftr-472	128	38	.	.	PROPN
ftr-472	128	39	trade	trade	NOUN
ftr-472	128	40	or	or	CCONJ
ftr-472	128	41	business	business	NOUN
ftr-472	128	42	is	be	AUX
ftr-472	128	43	eci	eci	PROPN
ftr-472	128	44	if	if	SCONJ
ftr-472	128	45	the	the	DET
ftr-472	128	46	disposition	disposition	NOUN
ftr-472	128	47	occurs	occur	VERB
ftr-472	128	48	within	within	ADP
ftr-472	128	49	10	10	NUM
ftr-472	128	50	years	year	NOUN
ftr-472	128	51	after	after	ADP
ftr-472	128	52	such	such	ADJ
ftr-472	128	53	cessation	cessation	NOUN
ftr-472	128	54	)	)	PUNCT
ftr-472	128	55	generally	generally	ADV
ftr-472	128	56	does	do	AUX
ftr-472	128	57	not	not	PART
ftr-472	128	58	apply	apply	VERB
ftr-472	128	59	to	to	ADP
ftr-472	128	60	securities	security	NOUN
ftr-472	128	61	subject	subject	ADJ
ftr-472	128	62	to	to	ADP
ftr-472	128	63	the	the	DET
ftr-472	128	64	special	special	ADJ
ftr-472	128	65	banking	banking	NOUN
ftr-472	128	66	rule	rule	NOUN
ftr-472	128	67	.	.	PUNCT
ftr-472	129	1	while	while	SCONJ
ftr-472	129	2	§	§	PROPN
ftr-472	129	3	864(c)(7	864(c)(7	NUM
ftr-472	129	4	)	)	PUNCT
ftr-472	129	5	conceivably	conceivably	ADV
ftr-472	129	6	could	could	AUX
ftr-472	129	7	apply	apply	VERB
ftr-472	129	8	to	to	ADP
ftr-472	129	9	debt	debt	NOUN
ftr-472	129	10	securities	security	NOUN
ftr-472	129	11	that	that	PRON
ftr-472	129	12	are	be	AUX
ftr-472	129	13	subject	subject	ADJ
ftr-472	129	14	to	to	ADP
ftr-472	129	15	the	the	DET
ftr-472	129	16	exception	exception	NOUN
ftr-472	129	17	for	for	ADP
ftr-472	129	18	"	"	PUNCT
ftr-472	129	19	other	other	ADJ
ftr-472	129	20	securities	security	NOUN
ftr-472	129	21	"	"	PUNCT
ftr-472	129	22	(	(	PUNCT
ftr-472	129	23	discussed	discuss	VERB
ftr-472	129	24	infra	infra	NOUN
ftr-472	129	25	text	text	NOUN
ftr-472	129	26	accompanying	accompanying	ADJ
ftr-472	129	27	note	note	NOUN
ftr-472	129	28	20	20	NUM
ftr-472	129	29	)	)	PUNCT
ftr-472	129	30	,	,	PUNCT
ftr-472	129	31	such	such	DET
ftr-472	129	32	a	a	DET
ftr-472	129	33	result	result	NOUN
ftr-472	129	34	does	do	AUX
ftr-472	129	35	not	not	PART
ftr-472	129	36	appear	appear	VERB
ftr-472	129	37	to	to	PART
ftr-472	129	38	make	make	VERB
ftr-472	129	39	sense	sense	NOUN
ftr-472	129	40	as	as	ADP
ftr-472	129	41	a	a	DET
ftr-472	129	42	practical	practical	ADJ
ftr-472	129	43	or	or	CCONJ
ftr-472	129	44	a	a	DET
ftr-472	129	45	policy	policy	NOUN
ftr-472	129	46	matter	matter	NOUN
ftr-472	129	47	.	.	PUNCT
ftr-472	130	1	[	[	X
ftr-472	130	2	vol	vol	NOUN
ftr-472	130	3	2:1	2:1	NUM
ftr-472	130	4	19941	19941	NUM
ftr-472	130	5	u.s	u.s	PROPN
ftr-472	130	6	.	.	PROPN
ftr-472	130	7	federal	federal	PROPN
ftr-472	130	8	income	income	NOUN
ftr-472	130	9	taxation	taxation	NOUN
ftr-472	130	10	of	of	ADP
ftr-472	130	11	u.s	u.s	PROPN
ftr-472	130	12	.	.	PROPN
ftr-472	130	13	branches	branch	NOUN
ftr-472	130	14	of	of	ADP
ftr-472	130	15	foreign	foreign	ADJ
ftr-472	130	16	banks	bank	NOUN
ftr-472	130	17	9	9	NUM
ftr-472	130	18	participation	participation	NOUN
ftr-472	130	19	,	,	PUNCT
ftr-472	130	20	"	"	PUNCT
ftr-472	130	21	although	although	SCONJ
ftr-472	130	22	they	they	PRON
ftr-472	130	23	provide	provide	VERB
ftr-472	130	24	a	a	DET
ftr-472	130	25	list	list	NOUN
ftr-472	130	26	of	of	ADP
ftr-472	130	27	activities	activity	NOUN
ftr-472	130	28	that	that	PRON
ftr-472	130	29	do	do	AUX
ftr-472	130	30	not	not	PART
ftr-472	130	31	by	by	ADP
ftr-472	130	32	themselves	themselves	PRON
ftr-472	130	33	cause	cause	VERB
ftr-472	130	34	a	a	DET
ftr-472	130	35	security	security	NOUN
ftr-472	130	36	to	to	PART
ftr-472	130	37	be	be	AUX
ftr-472	130	38	attributed	attribute	VERB
ftr-472	130	39	to	to	ADP
ftr-472	130	40	the	the	DET
ftr-472	130	41	united	united	PROPN
ftr-472	130	42	states	states	PROPN
ftr-472	130	43	.	.	PUNCT
ftr-472	131	1	"s	"s	NOUN
ftr-472	131	2	once	once	SCONJ
ftr-472	131	3	it	it	PRON
ftr-472	131	4	is	be	AUX
ftr-472	131	5	determined	determine	VERB
ftr-472	131	6	that	that	SCONJ
ftr-472	131	7	a	a	DET
ftr-472	131	8	security	security	NOUN
ftr-472	131	9	is	be	AUX
ftr-472	131	10	attributable	attributable	ADJ
ftr-472	131	11	to	to	ADP
ftr-472	131	12	the	the	DET
ftr-472	131	13	u.s	u.s	PROPN
ftr-472	131	14	.	.	PROPN
ftr-472	131	15	branch	branch	PROPN
ftr-472	131	16	,	,	PUNCT
ftr-472	131	17	special	special	ADJ
ftr-472	131	18	rules	rule	NOUN
ftr-472	131	19	determine	determine	VERB
ftr-472	131	20	the	the	DET
ftr-472	131	21	extent	extent	NOUN
ftr-472	131	22	to	to	PART
ftr-472	131	23	which	which	PRON
ftr-472	131	24	interest	interest	NOUN
ftr-472	131	25	and	and	CCONJ
ftr-472	131	26	gain	gain	VERB
ftr-472	131	27	thereon	thereon	NOUN
ftr-472	131	28	are	be	AUX
ftr-472	131	29	eci	eci	PROPN
ftr-472	131	30	.	.	PUNCT
ftr-472	132	1	in	in	ADP
ftr-472	132	2	general	general	ADJ
ftr-472	132	3	,	,	PUNCT
ftr-472	132	4	all	all	DET
ftr-472	132	5	interest	interest	NOUN
ftr-472	132	6	and	and	CCONJ
ftr-472	132	7	gain	gain	VERB
ftr-472	132	8	on	on	ADP
ftr-472	132	9	a	a	DET
ftr-472	132	10	debt	debt	NOUN
ftr-472	132	11	security	security	NOUN
ftr-472	132	12	that	that	PRON
ftr-472	132	13	is	be	AUX
ftr-472	132	14	subject	subject	ADJ
ftr-472	132	15	to	to	ADP
ftr-472	132	16	the	the	DET
ftr-472	132	17	special	special	ADJ
ftr-472	132	18	eci	eci	PROPN
ftr-472	132	19	rule	rule	NOUN
ftr-472	132	20	for	for	ADP
ftr-472	132	21	banks	bank	NOUN
ftr-472	132	22	is	be	AUX
ftr-472	132	23	eci	eci	PROPN
ftr-472	132	24	if	if	SCONJ
ftr-472	132	25	the	the	DET
ftr-472	132	26	security	security	NOUN
ftr-472	132	27	either	either	CCONJ
ftr-472	132	28	(	(	PUNCT
ftr-472	132	29	a	a	X
ftr-472	132	30	)	)	PUNCT
ftr-472	132	31	was	be	AUX
ftr-472	132	32	acquired	acquire	VERB
ftr-472	132	33	(	(	PUNCT
ftr-472	132	34	1	1	NUM
ftr-472	132	35	)	)	PUNCT
ftr-472	132	36	as	as	ADP
ftr-472	132	37	a	a	DET
ftr-472	132	38	result	result	NOUN
ftr-472	132	39	of	of	ADP
ftr-472	132	40	or	or	CCONJ
ftr-472	132	41	in	in	ADP
ftr-472	132	42	the	the	DET
ftr-472	132	43	course	course	NOUN
ftr-472	132	44	of	of	ADP
ftr-472	132	45	making	make	VERB
ftr-472	132	46	loans	loan	NOUN
ftr-472	132	47	to	to	ADP
ftr-472	132	48	the	the	DET
ftr-472	132	49	public	public	NOUN
ftr-472	132	50	,	,	PUNCT
ftr-472	132	51	(	(	PUNCT
ftr-472	132	52	2	2	X
ftr-472	132	53	)	)	PUNCT
ftr-472	132	54	in	in	ADP
ftr-472	132	55	the	the	DET
ftr-472	132	56	course	course	NOUN
ftr-472	132	57	of	of	ADP
ftr-472	132	58	distributing	distribute	VERB
ftr-472	132	59	the	the	DET
ftr-472	132	60	securities	security	NOUN
ftr-472	132	61	to	to	ADP
ftr-472	132	62	the	the	DET
ftr-472	132	63	public	public	NOUN
ftr-472	132	64	,	,	PUNCT
ftr-472	132	65	or	or	CCONJ
ftr-472	132	66	(	(	PUNCT
ftr-472	132	67	3	3	X
ftr-472	132	68	)	)	PUNCT
ftr-472	132	69	for	for	ADP
ftr-472	132	70	the	the	DET
ftr-472	132	71	purpose	purpose	NOUN
ftr-472	132	72	of	of	ADP
ftr-472	132	73	satisfying	satisfy	VERB
ftr-472	132	74	the	the	DET
ftr-472	132	75	reserve	reserve	NOUN
ftr-472	132	76	or	or	CCONJ
ftr-472	132	77	other	other	ADJ
ftr-472	132	78	similar	similar	ADJ
ftr-472	132	79	requirements	requirement	NOUN
ftr-472	132	80	imposed	impose	VERB
ftr-472	132	81	by	by	ADP
ftr-472	132	82	a	a	DET
ftr-472	132	83	banking	banking	NOUN
ftr-472	132	84	authority	authority	NOUN
ftr-472	132	85	,	,	PUNCT
ftr-472	132	86	or	or	CCONJ
ftr-472	132	87	(	(	PUNCT
ftr-472	132	88	b	b	X
ftr-472	132	89	)	)	PUNCT
ftr-472	132	90	is	be	AUX
ftr-472	132	91	payable	payable	ADJ
ftr-472	132	92	on	on	ADP
ftr-472	132	93	demand	demand	NOUN
ftr-472	132	94	or	or	CCONJ
ftr-472	132	95	at	at	ADP
ftr-472	132	96	a	a	DET
ftr-472	132	97	fixed	fix	VERB
ftr-472	132	98	maturity	maturity	NOUN
ftr-472	132	99	date	date	NOUN
ftr-472	132	100	of	of	ADP
ftr-472	132	101	not	not	PART
ftr-472	132	102	more	more	ADJ
ftr-472	132	103	than	than	ADP
ftr-472	132	104	one	one	NUM
ftr-472	132	105	year	year	NOUN
ftr-472	132	106	,	,	PUNCT
ftr-472	132	107	or	or	CCONJ
ftr-472	132	108	was	be	AUX
ftr-472	132	109	issued	issue	VERB
ftr-472	132	110	by	by	ADP
ftr-472	132	111	the	the	DET
ftr-472	132	112	united	united	PROPN
ftr-472	132	113	states	states	PROPN
ftr-472	132	114	or	or	CCONJ
ftr-472	132	115	any	any	DET
ftr-472	132	116	agency	agency	NOUN
ftr-472	132	117	or	or	CCONJ
ftr-472	132	118	instrumentality	instrumentality	NOUN
ftr-472	132	119	thereof	thereof	ADV
ftr-472	132	120	.	.	PUNCT
ftr-472	133	1	9	9	NUM
ftr-472	133	2	if	if	SCONJ
ftr-472	133	3	a	a	DET
ftr-472	133	4	debt	debt	NOUN
ftr-472	133	5	security	security	NOUN
ftr-472	133	6	attributable	attributable	ADJ
ftr-472	133	7	to	to	ADP
ftr-472	133	8	a	a	DET
ftr-472	133	9	u.s	u.s	PROPN
ftr-472	133	10	.	.	PROPN
ftr-472	133	11	branch	branch	NOUN
ftr-472	133	12	is	be	AUX
ftr-472	133	13	not	not	PART
ftr-472	133	14	described	describe	VERB
ftr-472	133	15	in	in	ADP
ftr-472	133	16	(	(	PUNCT
ftr-472	133	17	a	a	NOUN
ftr-472	133	18	)	)	PUNCT
ftr-472	133	19	or	or	CCONJ
ftr-472	133	20	(	(	PUNCT
ftr-472	133	21	b	b	NOUN
ftr-472	133	22	)	)	PUNCT
ftr-472	133	23	(	(	PUNCT
ftr-472	133	24	e.g.	e.g.	ADV
ftr-472	133	25	,	,	PUNCT
ftr-472	133	26	a	a	DET
ftr-472	133	27	long	long	ADJ
ftr-472	133	28	-	-	PUNCT
ftr-472	133	29	term	term	NOUN
ftr-472	133	30	corporate	corporate	ADJ
ftr-472	133	31	bond	bond	NOUN
ftr-472	133	32	,	,	PUNCT
ftr-472	133	33	foreign	foreign	ADJ
ftr-472	133	34	or	or	CCONJ
ftr-472	133	35	municipal	municipal	ADJ
ftr-472	133	36	government	government	NOUN
ftr-472	133	37	bond	bond	NOUN
ftr-472	133	38	,	,	PUNCT
ftr-472	133	39	or	or	CCONJ
ftr-472	133	40	mortgage	mortgage	NOUN
ftr-472	133	41	pass	pass	VERB
ftr-472	133	42	-	-	PUNCT
ftr-472	133	43	through	through	ADP
ftr-472	133	44	security	security	NOUN
ftr-472	133	45	)	)	PUNCT
ftr-472	133	46	,	,	PUNCT
ftr-472	133	47	interest	interest	NOUN
ftr-472	133	48	income	income	NOUN
ftr-472	133	49	(	(	PUNCT
ftr-472	133	50	and	and	CCONJ
ftr-472	133	51	gain	gain	VERB
ftr-472	133	52	or	or	CCONJ
ftr-472	133	53	loss	loss	NOUN
ftr-472	133	54	)	)	PUNCT
ftr-472	133	55	on	on	ADP
ftr-472	133	56	the	the	DET
ftr-472	133	57	security	security	NOUN
ftr-472	133	58	may	may	AUX
ftr-472	133	59	be	be	AUX
ftr-472	133	60	eci	eci	PROPN
ftr-472	133	61	only	only	ADV
ftr-472	133	62	in	in	ADP
ftr-472	133	63	part	part	NOUN
ftr-472	133	64	under	under	ADP
ftr-472	133	65	a	a	DET
ftr-472	133	66	formula	formula	NOUN
ftr-472	133	67	prescribed	prescribe	VERB
ftr-472	133	68	by	by	ADP
ftr-472	133	69	the	the	DET
ftr-472	133	70	regulations	regulation	NOUN
ftr-472	133	71	.	.	PUNCT
ftr-472	134	1	under	under	ADP
ftr-472	134	2	the	the	DET
ftr-472	134	3	formula	formula	NOUN
ftr-472	134	4	,	,	PUNCT
ftr-472	134	5	interest	interest	NOUN
ftr-472	134	6	income	income	NOUN
ftr-472	134	7	(	(	PUNCT
ftr-472	134	8	as	as	ADV
ftr-472	134	9	well	well	ADV
ftr-472	134	10	as	as	ADP
ftr-472	134	11	gain	gain	NOUN
ftr-472	134	12	or	or	CCONJ
ftr-472	134	13	loss	loss	NOUN
ftr-472	134	14	)	)	PUNCT
ftr-472	134	15	from	from	ADP
ftr-472	134	16	these	these	DET
ftr-472	134	17	"	"	PUNCT
ftr-472	134	18	other	other	ADJ
ftr-472	134	19	securities	security	NOUN
ftr-472	134	20	"	"	PUNCT
ftr-472	134	21	is	be	AUX
ftr-472	134	22	eci	eci	PROPN
ftr-472	134	23	in	in	ADP
ftr-472	134	24	its	its	PRON
ftr-472	134	25	entirety	entirety	NOUN
ftr-472	134	26	if	if	SCONJ
ftr-472	134	27	the	the	DET
ftr-472	134	28	securities	security	NOUN
ftr-472	134	29	represent	represent	VERB
ftr-472	134	30	10	10	NUM
ftr-472	134	31	%	%	NOUN
ftr-472	134	32	or	or	CCONJ
ftr-472	134	33	less	less	ADJ
ftr-472	134	34	18	18	NUM
ftr-472	134	35	.	.	PUNCT
ftr-472	135	1	the	the	DET
ftr-472	135	2	regulations	regulation	NOUN
ftr-472	135	3	provide	provide	VERB
ftr-472	135	4	that	that	SCONJ
ftr-472	135	5	a	a	DET
ftr-472	135	6	security	security	NOUN
ftr-472	135	7	is	be	AUX
ftr-472	135	8	not	not	PART
ftr-472	135	9	attributable	attributable	ADJ
ftr-472	135	10	to	to	ADP
ftr-472	135	11	a	a	DET
ftr-472	135	12	u.s	u.s	PROPN
ftr-472	135	13	.	.	PROPN
ftr-472	135	14	branch	branch	NOUN
ftr-472	135	15	merely	merely	ADV
ftr-472	135	16	because	because	SCONJ
ftr-472	135	17	the	the	DET
ftr-472	135	18	branch	branch	NOUN
ftr-472	135	19	(	(	PUNCT
ftr-472	135	20	1	1	X
ftr-472	135	21	)	)	PUNCT
ftr-472	135	22	collects	collect	VERB
ftr-472	135	23	or	or	CCONJ
ftr-472	135	24	accounts	account	NOUN
ftr-472	135	25	for	for	ADP
ftr-472	135	26	the	the	DET
ftr-472	135	27	interest	interest	NOUN
ftr-472	135	28	,	,	PUNCT
ftr-472	135	29	gain	gain	NOUN
ftr-472	135	30	,	,	PUNCT
ftr-472	135	31	or	or	CCONJ
ftr-472	135	32	loss	loss	NOUN
ftr-472	135	33	from	from	ADP
ftr-472	135	34	the	the	DET
ftr-472	135	35	security	security	NOUN
ftr-472	135	36	,	,	PUNCT
ftr-472	135	37	(	(	PUNCT
ftr-472	135	38	2	2	X
ftr-472	135	39	)	)	PUNCT
ftr-472	135	40	exercises	exercise	VERB
ftr-472	135	41	general	general	ADJ
ftr-472	135	42	supervision	supervision	NOUN
ftr-472	135	43	over	over	ADP
ftr-472	135	44	the	the	DET
ftr-472	135	45	activities	activity	NOUN
ftr-472	135	46	of	of	ADP
ftr-472	135	47	the	the	DET
ftr-472	135	48	persons	person	NOUN
ftr-472	135	49	directly	directly	ADV
ftr-472	135	50	responsible	responsible	ADJ
ftr-472	135	51	for	for	ADP
ftr-472	135	52	carrying	carry	VERB
ftr-472	135	53	on	on	ADP
ftr-472	135	54	the	the	DET
ftr-472	135	55	solicitation	solicitation	NOUN
ftr-472	135	56	,	,	PUNCT
ftr-472	135	57	negotiation	negotiation	NOUN
ftr-472	135	58	,	,	PUNCT
ftr-472	135	59	or	or	CCONJ
ftr-472	135	60	performance	performance	NOUN
ftr-472	135	61	of	of	ADP
ftr-472	135	62	other	other	ADJ
ftr-472	135	63	activities	activity	NOUN
ftr-472	135	64	required	require	VERB
ftr-472	135	65	in	in	ADP
ftr-472	135	66	the	the	DET
ftr-472	135	67	acquisition	acquisition	NOUN
ftr-472	135	68	of	of	ADP
ftr-472	135	69	the	the	DET
ftr-472	135	70	security	security	NOUN
ftr-472	135	71	,	,	PUNCT
ftr-472	135	72	(	(	PUNCT
ftr-472	135	73	3	3	X
ftr-472	135	74	)	)	PUNCT
ftr-472	135	75	performs	perform	VERB
ftr-472	135	76	merely	merely	ADV
ftr-472	135	77	clerical	clerical	ADJ
ftr-472	135	78	functions	function	NOUN
ftr-472	135	79	incident	incident	NOUN
ftr-472	135	80	to	to	ADP
ftr-472	135	81	the	the	DET
ftr-472	135	82	acquisition	acquisition	NOUN
ftr-472	135	83	of	of	ADP
ftr-472	135	84	the	the	DET
ftr-472	135	85	security	security	NOUN
ftr-472	135	86	,	,	PUNCT
ftr-472	135	87	(	(	PUNCT
ftr-472	135	88	4	4	X
ftr-472	135	89	)	)	PUNCT
ftr-472	135	90	exercises	exercise	VERB
ftr-472	135	91	final	final	ADJ
ftr-472	135	92	approval	approval	NOUN
ftr-472	135	93	over	over	ADP
ftr-472	135	94	the	the	DET
ftr-472	135	95	execution	execution	NOUN
ftr-472	135	96	of	of	ADP
ftr-472	135	97	the	the	DET
ftr-472	135	98	acquisition	acquisition	NOUN
ftr-472	135	99	of	of	ADP
ftr-472	135	100	the	the	DET
ftr-472	135	101	security	security	NOUN
ftr-472	135	102	,	,	PUNCT
ftr-472	135	103	or	or	CCONJ
ftr-472	135	104	(	(	PUNCT
ftr-472	135	105	5	5	X
ftr-472	135	106	)	)	PUNCT
ftr-472	135	107	holds	hold	VERB
ftr-472	135	108	the	the	DET
ftr-472	135	109	security	security	NOUN
ftr-472	135	110	in	in	ADP
ftr-472	135	111	the	the	DET
ftr-472	135	112	united	united	PROPN
ftr-472	135	113	states	states	PROPN
ftr-472	135	114	or	or	CCONJ
ftr-472	135	115	records	record	VERB
ftr-472	135	116	the	the	DET
ftr-472	135	117	security	security	NOUN
ftr-472	135	118	on	on	ADP
ftr-472	135	119	its	its	PRON
ftr-472	135	120	books	book	NOUN
ftr-472	135	121	and	and	CCONJ
ftr-472	135	122	records	record	NOUN
ftr-472	135	123	as	as	ADP
ftr-472	135	124	having	having	AUX
ftr-472	135	125	been	be	AUX
ftr-472	135	126	acquired	acquire	VERB
ftr-472	135	127	by	by	ADP
ftr-472	135	128	the	the	DET
ftr-472	135	129	branch	branch	NOUN
ftr-472	135	130	or	or	CCONJ
ftr-472	135	131	for	for	ADP
ftr-472	135	132	its	its	PRON
ftr-472	135	133	account	account	NOUN
ftr-472	135	134	.	.	PUNCT
ftr-472	136	1	regs	reg	NOUN
ftr-472	136	2	.	.	PUNCT
ftr-472	137	1	§	§	PROPN
ftr-472	137	2	1.864	1.864	NUM
ftr-472	137	3	-	-	SYM
ftr-472	137	4	4(cj(5(iii(b	4(cj(5(iii(b	NUM
ftr-472	137	5	)	)	PUNCT
ftr-472	137	6	.	.	PUNCT
ftr-472	138	1	foreign	foreign	ADJ
ftr-472	138	2	banks	bank	NOUN
ftr-472	138	3	often	often	ADV
ftr-472	138	4	maintain	maintain	VERB
ftr-472	138	5	shell	shell	ADJ
ftr-472	138	6	branches	branch	NOUN
ftr-472	138	7	in	in	ADP
ftr-472	138	8	the	the	DET
ftr-472	138	9	bahamas	bahamas	PROPN
ftr-472	138	10	or	or	CCONJ
ftr-472	138	11	cayman	cayman	NOUN
ftr-472	138	12	islands	island	NOUN
ftr-472	138	13	that	that	PRON
ftr-472	138	14	are	be	AUX
ftr-472	138	15	operated	operate	VERB
ftr-472	138	16	by	by	ADP
ftr-472	138	17	personnel	personnel	NOUN
ftr-472	138	18	of	of	ADP
ftr-472	138	19	u.s	u.s	PROPN
ftr-472	138	20	.	.	PROPN
ftr-472	138	21	branches	branch	NOUN
ftr-472	138	22	.	.	PUNCT
ftr-472	139	1	under	under	ADP
ftr-472	139	2	the	the	DET
ftr-472	139	3	"	"	PUNCT
ftr-472	139	4	active	active	ADJ
ftr-472	139	5	and	and	CCONJ
ftr-472	139	6	material	material	NOUN
ftr-472	139	7	participation	participation	NOUN
ftr-472	139	8	"	"	PUNCT
ftr-472	139	9	test	test	NOUN
ftr-472	139	10	.	.	PUNCT
ftr-472	140	1	the	the	DET
ftr-472	140	2	interest	interest	NOUN
ftr-472	140	3	income	income	NOUN
ftr-472	140	4	and	and	CCONJ
ftr-472	140	5	gain	gain	VERB
ftr-472	140	6	on	on	ADP
ftr-472	140	7	securities	security	NOUN
ftr-472	140	8	booked	book	VERB
ftr-472	140	9	in	in	ADP
ftr-472	140	10	these	these	DET
ftr-472	140	11	shell	shell	ADJ
ftr-472	140	12	branches	branch	NOUN
ftr-472	140	13	are	be	AUX
ftr-472	140	14	eci	eci	PROPN
ftr-472	140	15	.	.	PROPN
ftr-472	141	1	19	19	NUM
ftr-472	141	2	.	.	PUNCT
ftr-472	141	3	regs	regs	PROPN
ftr-472	141	4	.	.	PUNCT
ftr-472	142	1	§	§	PROPN
ftr-472	142	2	1.864	1.864	NUM
ftr-472	142	3	-	-	SYM
ftr-472	142	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-472	142	5	)	)	PUNCT
ftr-472	142	6	(	(	PUNCT
ftr-472	142	7	paraphrased	paraphrase	VERB
ftr-472	142	8	)	)	PUNCT
ftr-472	142	9	.	.	PUNCT
ftr-472	143	1	for	for	ADP
ftr-472	143	2	these	these	DET
ftr-472	143	3	purposes	purpose	NOUN
ftr-472	143	4	,	,	PUNCT
ftr-472	143	5	securities	security	NOUN
ftr-472	143	6	issued	issue	VERB
ftr-472	143	7	by	by	ADP
ftr-472	143	8	fnma	fnma	PROPN
ftr-472	143	9	,	,	PUNCT
ftr-472	143	10	freddie	freddie	PROPN
ftr-472	143	11	mac	mac	PROPN
ftr-472	143	12	,	,	PUNCT
ftr-472	143	13	or	or	CCONJ
ftr-472	143	14	gnma	gnma	NOUN
ftr-472	143	15	are	be	AUX
ftr-472	143	16	treated	treat	VERB
ftr-472	143	17	as	as	ADP
ftr-472	143	18	securities	security	NOUN
ftr-472	143	19	issued	issue	VERB
ftr-472	143	20	by	by	ADP
ftr-472	143	21	an	an	DET
ftr-472	143	22	instrumentality	instrumentality	NOUN
ftr-472	143	23	of	of	ADP
ftr-472	143	24	the	the	DET
ftr-472	143	25	united	united	PROPN
ftr-472	143	26	states	states	PROPN
ftr-472	143	27	government	government	NOUN
ftr-472	143	28	,	,	PUNCT
ftr-472	143	29	but	but	CCONJ
ftr-472	143	30	mortgage	mortgage	NOUN
ftr-472	143	31	pass	pass	VERB
ftr-472	143	32	-	-	PUNCT
ftr-472	143	33	through	through	ADP
ftr-472	143	34	securities	security	NOUN
ftr-472	143	35	(	(	PUNCT
ftr-472	143	36	which	which	PRON
ftr-472	143	37	are	be	AUX
ftr-472	143	38	guaranteed	guarantee	VERB
ftr-472	143	39	but	but	CCONJ
ftr-472	143	40	not	not	PART
ftr-472	143	41	issued	issue	VERB
ftr-472	143	42	by	by	ADP
ftr-472	143	43	such	such	DET
ftr-472	143	44	an	an	DET
ftr-472	143	45	instrumentality	instrumentality	NOUN
ftr-472	143	46	)	)	PUNCT
ftr-472	143	47	are	be	AUX
ftr-472	143	48	not	not	PART
ftr-472	143	49	so	so	ADV
ftr-472	143	50	treated	treat	VERB
ftr-472	143	51	.	.	PUNCT
ftr-472	144	1	see	see	VERB
ftr-472	144	2	rev	rev	PROPN
ftr-472	144	3	.	.	PROPN
ftr-472	144	4	rul	rul	NOUN
ftr-472	144	5	.	.	PUNCT
ftr-472	145	1	84	84	NUM
ftr-472	145	2	-	-	SYM
ftr-472	145	3	10	10	NUM
ftr-472	145	4	,	,	PUNCT
ftr-472	145	5	1984	1984	NUM
ftr-472	145	6	-	-	SYM
ftr-472	145	7	1	1	NUM
ftr-472	145	8	c.b	c.b	PROPN
ftr-472	145	9	.	.	PROPN
ftr-472	145	10	155	155	NUM
ftr-472	145	11	(	(	PUNCT
ftr-472	145	12	holding	hold	VERB
ftr-472	145	13	that	that	SCONJ
ftr-472	145	14	fnma	fnma	PROPN
ftr-472	145	15	mortgage	mortgage	NOUN
ftr-472	145	16	pass	pass	VERB
ftr-472	145	17	-	-	PUNCT
ftr-472	145	18	through	through	ADP
ftr-472	145	19	certificates	certificate	NOUN
ftr-472	145	20	are	be	AUX
ftr-472	145	21	considered	consider	VERB
ftr-472	145	22	as	as	ADP
ftr-472	145	23	representing	represent	VERB
ftr-472	145	24	-loans	-loan	NOUN
ftr-472	145	25	secured	secure	VERB
ftr-472	145	26	by	by	ADP
ftr-472	145	27	an	an	DET
ftr-472	145	28	interest	interest	NOUN
ftr-472	145	29	in	in	ADP
ftr-472	145	30	real	real	ADJ
ftr-472	145	31	property	property	NOUN
ftr-472	145	32	"	"	PUNCT
ftr-472	145	33	under	under	ADP
ftr-472	145	34	§	§	PROPN
ftr-472	145	35	7701(a)(19)(c)(v	7701(a)(19)(c)(v	NUM
ftr-472	145	36	)	)	PUNCT
ftr-472	145	37	to	to	ADP
ftr-472	145	38	the	the	DET
ftr-472	145	39	extent	extent	NOUN
ftr-472	145	40	the	the	DET
ftr-472	145	41	underlying	underlie	VERB
ftr-472	145	42	real	real	ADJ
ftr-472	145	43	property	property	NOUN
ftr-472	145	44	is	be	AUX
ftr-472	145	45	described	describe	VERB
ftr-472	145	46	in	in	ADP
ftr-472	145	47	that	that	DET
ftr-472	145	48	provision	provision	NOUN
ftr-472	145	49	)	)	PUNCT
ftr-472	145	50	.	.	PUNCT
ftr-472	146	1	this	this	DET
ftr-472	146	2	ruling	ruling	NOUN
ftr-472	146	3	and	and	CCONJ
ftr-472	146	4	other	other	ADJ
ftr-472	146	5	rulings	ruling	NOUN
ftr-472	146	6	cited	cite	VERB
ftr-472	146	7	therein	therein	ADV
ftr-472	146	8	do	do	AUX
ftr-472	146	9	not	not	PART
ftr-472	146	10	treat	treat	VERB
ftr-472	146	11	such	such	ADJ
ftr-472	146	12	pass	pass	VERB
ftr-472	146	13	-	-	PUNCT
ftr-472	146	14	through	through	ADP
ftr-472	146	15	securities	security	NOUN
ftr-472	146	16	as	as	ADP
ftr-472	146	17	obligations	obligation	NOUN
ftr-472	146	18	of	of	ADP
ftr-472	146	19	the	the	DET
ftr-472	146	20	united	united	PROPN
ftr-472	146	21	states	states	PROPN
ftr-472	146	22	or	or	CCONJ
ftr-472	146	23	an	an	DET
ftr-472	146	24	instrumentality	instrumentality	NOUN
ftr-472	146	25	thereof	thereof	ADV
ftr-472	146	26	under	under	ADP
ftr-472	146	27	§	§	PROPN
ftr-472	146	28	7701(a)(19)(c)(ii	7701(a)(19)(c)(ii	NUM
ftr-472	146	29	)	)	PUNCT
ftr-472	146	30	.	.	PUNCT
ftr-472	147	1	this	this	DET
ftr-472	147	2	difference	difference	NOUN
ftr-472	147	3	in	in	ADP
ftr-472	147	4	the	the	DET
ftr-472	147	5	treatment	treatment	NOUN
ftr-472	147	6	of	of	ADP
ftr-472	147	7	mortgage	mortgage	NOUN
ftr-472	147	8	pass	pass	VERB
ftr-472	147	9	-	-	PUNCT
ftr-472	147	10	through	through	ADP
ftr-472	147	11	securities	security	NOUN
ftr-472	147	12	may	may	AUX
ftr-472	147	13	create	create	VERB
ftr-472	147	14	planning	planning	NOUN
ftr-472	147	15	opportunities	opportunity	NOUN
ftr-472	147	16	since	since	SCONJ
ftr-472	147	17	these	these	DET
ftr-472	147	18	securities	security	NOUN
ftr-472	147	19	may	may	AUX
ftr-472	147	20	qualify	qualify	VERB
ftr-472	147	21	for	for	ADP
ftr-472	147	22	the	the	DET
ftr-472	147	23	special	special	ADJ
ftr-472	147	24	rule	rule	NOUN
ftr-472	147	25	for	for	ADP
ftr-472	147	26	"	"	PUNCT
ftr-472	147	27	other	other	ADJ
ftr-472	147	28	securities	security	NOUN
ftr-472	147	29	"	"	PUNCT
ftr-472	147	30	(	(	PUNCT
ftr-472	147	31	described	describe	VERB
ftr-472	147	32	infra	infra	NOUN
ftr-472	147	33	text	text	NOUN
ftr-472	147	34	accompanying	accompanying	ADJ
ftr-472	147	35	note	note	NOUN
ftr-472	147	36	20	20	NUM
ftr-472	147	37	)	)	PUNCT
ftr-472	147	38	and	and	CCONJ
ftr-472	147	39	for	for	ADP
ftr-472	147	40	the	the	DET
ftr-472	147	41	portfolio	portfolio	NOUN
ftr-472	147	42	exemption	exemption	NOUN
ftr-472	147	43	from	from	ADP
ftr-472	147	44	withholding	withholding	NOUN
ftr-472	147	45	tax	tax	NOUN
ftr-472	147	46	.	.	PUNCT
ftr-472	148	1	florida	florida	PROPN
ftr-472	148	2	tax	tax	PROPN
ftr-472	148	3	review	review	NOUN
ftr-472	148	4	of	of	ADP
ftr-472	148	5	the	the	DET
ftr-472	148	6	u.s	u.s	PROPN
ftr-472	148	7	.	.	PROPN
ftr-472	148	8	branch	branch	NOUN
ftr-472	148	9	's	's	PART
ftr-472	148	10	assets	asset	NOUN
ftr-472	148	11	;	;	PUNCT
ftr-472	148	12	the	the	DET
ftr-472	148	13	proportion	proportion	NOUN
ftr-472	148	14	of	of	ADP
ftr-472	148	15	interest	interest	NOUN
ftr-472	148	16	income	income	NOUN
ftr-472	148	17	(	(	PUNCT
ftr-472	148	18	and	and	CCONJ
ftr-472	148	19	gain	gain	VERB
ftr-472	148	20	or	or	CCONJ
ftr-472	148	21	loss	loss	NOUN
ftr-472	148	22	)	)	PUNCT
ftr-472	148	23	from	from	ADP
ftr-472	148	24	"	"	PUNCT
ftr-472	148	25	other	other	ADJ
ftr-472	148	26	securities	security	NOUN
ftr-472	148	27	"	"	PUNCT
ftr-472	148	28	that	that	PRON
ftr-472	148	29	constitutes	constitute	VERB
ftr-472	148	30	eci	eci	PROPN
ftr-472	148	31	declines	decline	VERB
ftr-472	148	32	to	to	ADP
ftr-472	148	33	the	the	DET
ftr-472	148	34	extent	extent	NOUN
ftr-472	148	35	such	such	ADJ
ftr-472	148	36	securities	security	NOUN
ftr-472	148	37	constitute	constitute	VERB
ftr-472	148	38	more	more	ADJ
ftr-472	148	39	than	than	ADP
ftr-472	148	40	10	10	NUM
ftr-472	148	41	%	%	NOUN
ftr-472	148	42	of	of	ADP
ftr-472	148	43	the	the	DET
ftr-472	148	44	branch	branch	NOUN
ftr-472	148	45	's	's	PART
ftr-472	148	46	assets.2	assets.2	PROPN
ftr-472	148	47	°	°	PRON
ftr-472	148	48	the	the	DET
ftr-472	148	49	practical	practical	ADJ
ftr-472	148	50	consequences	consequence	NOUN
ftr-472	148	51	of	of	ADP
ftr-472	148	52	the	the	DET
ftr-472	148	53	special	special	ADJ
ftr-472	148	54	eci	eci	PROPN
ftr-472	148	55	rule	rule	NOUN
ftr-472	148	56	for	for	ADP
ftr-472	148	57	banks	bank	NOUN
ftr-472	148	58	are	be	AUX
ftr-472	148	59	simply	simply	ADV
ftr-472	148	60	stated	state	VERB
ftr-472	148	61	:	:	PUNCT
ftr-472	148	62	if	if	SCONJ
ftr-472	148	63	the	the	DET
ftr-472	148	64	u.s	u.s	PROPN
ftr-472	148	65	.	.	PROPN
ftr-472	148	66	branch	branch	PROPN
ftr-472	148	67	actively	actively	ADV
ftr-472	148	68	and	and	CCONJ
ftr-472	148	69	materially	materially	ADV
ftr-472	148	70	participates	participate	VERB
ftr-472	148	71	in	in	ADP
ftr-472	148	72	the	the	DET
ftr-472	148	73	acquisition	acquisition	NOUN
ftr-472	148	74	of	of	ADP
ftr-472	148	75	a	a	DET
ftr-472	148	76	security	security	NOUN
ftr-472	148	77	,	,	PUNCT
ftr-472	148	78	then	then	ADV
ftr-472	148	79	with	with	ADP
ftr-472	148	80	limited	limited	ADJ
ftr-472	148	81	exceptions	exception	NOUN
ftr-472	148	82	all	all	DET
ftr-472	148	83	income	income	NOUN
ftr-472	148	84	and	and	CCONJ
ftr-472	148	85	gain	gain	VERB
ftr-472	148	86	derived	derive	VERB
ftr-472	148	87	from	from	ADP
ftr-472	148	88	the	the	DET
ftr-472	148	89	asset	asset	NOUN
ftr-472	148	90	is	be	AUX
ftr-472	148	91	taxable	taxable	ADJ
ftr-472	148	92	as	as	ADP
ftr-472	148	93	eci	eci	PROPN
ftr-472	148	94	.	.	PUNCT
ftr-472	149	1	this	this	PRON
ftr-472	149	2	is	be	AUX
ftr-472	149	3	so	so	ADV
ftr-472	149	4	even	even	ADV
ftr-472	149	5	if	if	SCONJ
ftr-472	149	6	the	the	DET
ftr-472	149	7	branch	branch	NOUN
ftr-472	149	8	is	be	AUX
ftr-472	149	9	not	not	PART
ftr-472	149	10	the	the	DET
ftr-472	149	11	sole	sole	ADJ
ftr-472	149	12	material	material	NOUN
ftr-472	149	13	participant	participant	NOUN
ftr-472	149	14	in	in	ADP
ftr-472	149	15	the	the	DET
ftr-472	149	16	acquisition	acquisition	NOUN
ftr-472	149	17	of	of	ADP
ftr-472	149	18	a	a	DET
ftr-472	149	19	security	security	NOUN
ftr-472	149	20	(	(	PUNCT
ftr-472	149	21	for	for	ADP
ftr-472	149	22	example	example	NOUN
ftr-472	149	23	,	,	PUNCT
ftr-472	149	24	if	if	SCONJ
ftr-472	149	25	the	the	DET
ftr-472	149	26	home	home	NOUN
ftr-472	149	27	office	office	NOUN
ftr-472	149	28	participates	participate	VERB
ftr-472	149	29	equally	equally	ADV
ftr-472	149	30	in	in	ADP
ftr-472	149	31	the	the	DET
ftr-472	149	32	acquisition	acquisition	NOUN
ftr-472	149	33	)	)	PUNCT
ftr-472	149	34	.	.	PUNCT
ftr-472	150	1	conversely	conversely	ADV
ftr-472	150	2	,	,	PUNCT
ftr-472	150	3	if	if	SCONJ
ftr-472	150	4	the	the	DET
ftr-472	150	5	branch	branch	NOUN
ftr-472	150	6	's	's	PART
ftr-472	150	7	participation	participation	NOUN
ftr-472	150	8	in	in	ADP
ftr-472	150	9	the	the	DET
ftr-472	150	10	acquisition	acquisition	NOUN
ftr-472	150	11	is	be	AUX
ftr-472	150	12	not	not	PART
ftr-472	150	13	"	"	PUNCT
ftr-472	150	14	active	active	ADJ
ftr-472	150	15	and	and	CCONJ
ftr-472	150	16	material	material	ADJ
ftr-472	150	17	,	,	PUNCT
ftr-472	150	18	"	"	PUNCT
ftr-472	150	19	none	none	NOUN
ftr-472	150	20	of	of	ADP
ftr-472	150	21	the	the	DET
ftr-472	150	22	income	income	NOUN
ftr-472	150	23	is	be	AUX
ftr-472	150	24	eci	eci	PROPN
ftr-472	150	25	.	.	PUNCT
ftr-472	151	1	if	if	SCONJ
ftr-472	151	2	a	a	DET
ftr-472	151	3	foreign	foreign	ADJ
ftr-472	151	4	bank	bank	NOUN
ftr-472	151	5	is	be	AUX
ftr-472	151	6	not	not	PART
ftr-472	151	7	eligible	eligible	ADJ
ftr-472	151	8	for	for	ADP
ftr-472	151	9	the	the	DET
ftr-472	151	10	benefits	benefit	NOUN
ftr-472	151	11	of	of	ADP
ftr-472	151	12	an	an	DET
ftr-472	151	13	income	income	NOUN
ftr-472	151	14	tax	tax	NOUN
ftr-472	151	15	treaty	treaty	NOUN
ftr-472	151	16	that	that	PRON
ftr-472	151	17	exempts	exempt	VERB
ftr-472	151	18	u.s	u.s	PROPN
ftr-472	151	19	.	.	PROPN
ftr-472	151	20	source	source	NOUN
ftr-472	151	21	interest	interest	NOUN
ftr-472	151	22	income	income	NOUN
ftr-472	151	23	from	from	ADP
ftr-472	151	24	the	the	DET
ftr-472	151	25	30	30	NUM
ftr-472	151	26	%	%	NOUN
ftr-472	151	27	gross	gross	ADJ
ftr-472	151	28	withholding	withholding	NOUN
ftr-472	151	29	tax	tax	NOUN
ftr-472	151	30	,	,	PUNCT
ftr-472	151	31	it	it	PRON
ftr-472	151	32	usually	usually	ADV
ftr-472	151	33	wishes	wish	VERB
ftr-472	151	34	to	to	PART
ftr-472	151	35	ensure	ensure	VERB
ftr-472	151	36	that	that	SCONJ
ftr-472	151	37	loans	loan	NOUN
ftr-472	151	38	to	to	ADP
ftr-472	151	39	u.s	u.s	PROPN
ftr-472	151	40	.	.	PROPN
ftr-472	151	41	borrowers	borrower	NOUN
ftr-472	151	42	will	will	AUX
ftr-472	151	43	give	give	VERB
ftr-472	151	44	rise	rise	NOUN
ftr-472	151	45	to	to	ADP
ftr-472	151	46	eci	eci	PROPN
ftr-472	151	47	,	,	PUNCT
ftr-472	151	48	so	so	SCONJ
ftr-472	151	49	that	that	SCONJ
ftr-472	151	50	only	only	ADV
ftr-472	151	51	net	net	ADJ
ftr-472	151	52	interest	interest	NOUN
ftr-472	151	53	income	income	NOUN
ftr-472	151	54	from	from	ADP
ftr-472	151	55	the	the	DET
ftr-472	151	56	loans	loan	NOUN
ftr-472	151	57	(	(	PUNCT
ftr-472	151	58	after	after	ADP
ftr-472	151	59	deducting	deduct	VERB
ftr-472	151	60	the	the	DET
ftr-472	151	61	cost	cost	NOUN
ftr-472	151	62	of	of	ADP
ftr-472	151	63	funding	funding	NOUN
ftr-472	151	64	)	)	PUNCT
ftr-472	151	65	is	be	AUX
ftr-472	151	66	subject	subject	ADJ
ftr-472	151	67	to	to	ADP
ftr-472	151	68	u.s	u.s	PROPN
ftr-472	151	69	.	.	PROPN
ftr-472	151	70	tax.2	tax.2	PROPN
ftr-472	151	71	"	"	PUNCT
ftr-472	151	72	thus	thus	ADV
ftr-472	151	73	,	,	PUNCT
ftr-472	151	74	it	it	PRON
ftr-472	151	75	is	be	AUX
ftr-472	151	76	necessary	necessary	ADJ
ftr-472	151	77	for	for	SCONJ
ftr-472	151	78	the	the	DET
ftr-472	151	79	bank	bank	NOUN
ftr-472	151	80	to	to	PART
ftr-472	151	81	ensure	ensure	VERB
ftr-472	151	82	that	that	SCONJ
ftr-472	151	83	its	its	PRON
ftr-472	151	84	u.s	u.s	PROPN
ftr-472	151	85	.	.	PROPN
ftr-472	151	86	branch	branch	NOUN
ftr-472	151	87	"	"	PUNCT
ftr-472	151	88	actively	actively	ADV
ftr-472	151	89	and	and	CCONJ
ftr-472	151	90	materially	materially	ADV
ftr-472	151	91	"	"	PUNCT
ftr-472	151	92	participates	participate	VERB
ftr-472	151	93	in	in	ADP
ftr-472	151	94	the	the	DET
ftr-472	151	95	acquisition	acquisition	NOUN
ftr-472	151	96	of	of	ADP
ftr-472	151	97	the	the	DET
ftr-472	151	98	security	security	NOUN
ftr-472	151	99	.	.	PUNCT
ftr-472	152	1	this	this	PRON
ftr-472	152	2	requires	require	VERB
ftr-472	152	3	particular	particular	ADJ
ftr-472	152	4	care	care	NOUN
ftr-472	152	5	where	where	SCONJ
ftr-472	152	6	,	,	PUNCT
ftr-472	152	7	as	as	ADV
ftr-472	152	8	often	often	ADV
ftr-472	152	9	is	be	AUX
ftr-472	152	10	the	the	DET
ftr-472	152	11	case	case	NOUN
ftr-472	152	12	with	with	ADP
ftr-472	152	13	foreign	foreign	ADJ
ftr-472	152	14	banks	bank	NOUN
ftr-472	152	15	,	,	PUNCT
ftr-472	152	16	the	the	DET
ftr-472	152	17	u.s	u.s	PROPN
ftr-472	152	18	.	.	PROPN
ftr-472	152	19	branch	branch	NOUN
ftr-472	152	20	is	be	AUX
ftr-472	152	21	not	not	PART
ftr-472	152	22	the	the	DET
ftr-472	152	23	only	only	ADJ
ftr-472	152	24	,	,	PUNCT
ftr-472	152	25	or	or	CCONJ
ftr-472	152	26	even	even	ADV
ftr-472	152	27	the	the	DET
ftr-472	152	28	principal	principal	NOUN
ftr-472	152	29	,	,	PUNCT
ftr-472	152	30	participating	participate	VERB
ftr-472	152	31	office	office	NOUN
ftr-472	152	32	in	in	ADP
ftr-472	152	33	arranging	arrange	VERB
ftr-472	152	34	the	the	DET
ftr-472	152	35	loan	loan	NOUN
ftr-472	152	36	.	.	PUNCT
ftr-472	153	1	for	for	ADP
ftr-472	153	2	example	example	NOUN
ftr-472	153	3	,	,	PUNCT
ftr-472	153	4	a	a	DET
ftr-472	153	5	foreign	foreign	ADJ
ftr-472	153	6	bank	bank	NOUN
ftr-472	153	7	may	may	AUX
ftr-472	153	8	have	have	VERB
ftr-472	153	9	a	a	DET
ftr-472	153	10	longstanding	longstanding	ADJ
ftr-472	153	11	relationship	relationship	NOUN
ftr-472	153	12	with	with	ADP
ftr-472	153	13	a	a	DET
ftr-472	153	14	foreign	foreign	NOUN
ftr-472	153	15	-	-	PUNCT
ftr-472	153	16	based	base	VERB
ftr-472	153	17	multinational	multinational	ADJ
ftr-472	153	18	group	group	NOUN
ftr-472	153	19	.	.	PUNCT
ftr-472	154	1	the	the	DET
ftr-472	154	2	multinational	multinational	ADJ
ftr-472	154	3	group	group	NOUN
ftr-472	154	4	negotiates	negotiate	VERB
ftr-472	154	5	a	a	DET
ftr-472	154	6	global	global	ADJ
ftr-472	154	7	line	line	NOUN
ftr-472	154	8	of	of	ADP
ftr-472	154	9	credit	credit	NOUN
ftr-472	154	10	with	with	ADP
ftr-472	154	11	the	the	DET
ftr-472	154	12	bank	bank	NOUN
ftr-472	154	13	's	's	PART
ftr-472	154	14	home	home	NOUN
ftr-472	154	15	office	office	NOUN
ftr-472	154	16	,	,	PUNCT
ftr-472	154	17	a	a	DET
ftr-472	154	18	portion	portion	NOUN
ftr-472	154	19	of	of	ADP
ftr-472	154	20	which	which	PRON
ftr-472	154	21	is	be	AUX
ftr-472	154	22	made	make	VERB
ftr-472	154	23	available	available	ADJ
ftr-472	154	24	to	to	ADP
ftr-472	154	25	the	the	DET
ftr-472	154	26	group	group	NOUN
ftr-472	154	27	's	's	PART
ftr-472	154	28	u.s	u.s	PROPN
ftr-472	154	29	.	.	PROPN
ftr-472	154	30	subsidiary	subsidiary	NOUN
ftr-472	154	31	.	.	PUNCT
ftr-472	155	1	seeking	seek	VERB
ftr-472	155	2	to	to	PART
ftr-472	155	3	avoid	avoid	VERB
ftr-472	155	4	u.s	u.s	PROPN
ftr-472	155	5	.	.	PROPN
ftr-472	155	6	withholding	withholding	NOUN
ftr-472	155	7	tax	tax	NOUN
ftr-472	155	8	on	on	ADP
ftr-472	155	9	interest	interest	NOUN
ftr-472	155	10	paid	pay	VERB
ftr-472	155	11	by	by	ADP
ftr-472	155	12	the	the	DET
ftr-472	155	13	u.s	u.s	PROPN
ftr-472	155	14	.	.	PROPN
ftr-472	155	15	subsidiary	subsidiary	NOUN
ftr-472	155	16	,	,	PUNCT
ftr-472	155	17	the	the	DET
ftr-472	155	18	bank	bank	NOUN
ftr-472	155	19	arranges	arrange	VERB
ftr-472	155	20	to	to	PART
ftr-472	155	21	have	have	VERB
ftr-472	155	22	its	its	PRON
ftr-472	155	23	u.s	u.s	PROPN
ftr-472	155	24	.	.	PROPN
ftr-472	155	25	branch	branch	NOUN
ftr-472	155	26	make	make	VERB
ftr-472	155	27	all	all	DET
ftr-472	155	28	advances	advance	NOUN
ftr-472	155	29	under	under	ADP
ftr-472	155	30	the	the	DET
ftr-472	155	31	line	line	NOUN
ftr-472	155	32	of	of	ADP
ftr-472	155	33	credit	credit	NOUN
ftr-472	155	34	to	to	ADP
ftr-472	155	35	the	the	DET
ftr-472	155	36	u.s	u.s	PROPN
ftr-472	155	37	.	.	PROPN
ftr-472	155	38	subsidiary	subsidiary	NOUN
ftr-472	155	39	.	.	PUNCT
ftr-472	156	1	with	with	ADP
ftr-472	156	2	proper	proper	ADJ
ftr-472	156	3	care	care	NOUN
ftr-472	156	4	and	and	CCONJ
ftr-472	156	5	sufficient	sufficient	ADJ
ftr-472	156	6	planning	planning	NOUN
ftr-472	156	7	,	,	PUNCT
ftr-472	156	8	it	it	PRON
ftr-472	156	9	should	should	AUX
ftr-472	156	10	be	be	AUX
ftr-472	156	11	possible	possible	ADJ
ftr-472	156	12	to	to	PART
ftr-472	156	13	ensure	ensure	VERB
ftr-472	156	14	that	that	SCONJ
ftr-472	156	15	the	the	DET
ftr-472	156	16	u.s	u.s	PROPN
ftr-472	156	17	.	.	PROPN
ftr-472	156	18	tranche	tranche	NOUN
ftr-472	156	19	of	of	ADP
ftr-472	156	20	the	the	DET
ftr-472	156	21	line	line	NOUN
ftr-472	156	22	of	of	ADP
ftr-472	156	23	credit	credit	NOUN
ftr-472	156	24	,	,	PUNCT
ftr-472	156	25	but	but	CCONJ
ftr-472	156	26	not	not	PART
ftr-472	156	27	other	other	ADJ
ftr-472	156	28	portions	portion	NOUN
ftr-472	156	29	,	,	PUNCT
ftr-472	156	30	will	will	AUX
ftr-472	156	31	give	give	VERB
ftr-472	156	32	rise	rise	NOUN
ftr-472	156	33	to	to	ADP
ftr-472	156	34	eci	eci	PROPN
ftr-472	156	35	.	.	PROPN
ftr-472	157	1	20	20	NUM
ftr-472	157	2	.	.	PUNCT
ftr-472	157	3	regs	regs	PROPN
ftr-472	157	4	.	.	PUNCT
ftr-472	158	1	§	§	PROPN
ftr-472	158	2	1.864	1.864	NUM
ftr-472	158	3	-	-	SYM
ftr-472	158	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-472	158	5	)	)	PUNCT
ftr-472	158	6	.	.	PUNCT
ftr-472	159	1	more	more	ADV
ftr-472	159	2	specifically	specifically	ADV
ftr-472	159	3	,	,	PUNCT
ftr-472	159	4	the	the	DET
ftr-472	159	5	portion	portion	NOUN
ftr-472	159	6	of	of	ADP
ftr-472	159	7	the	the	DET
ftr-472	159	8	interest	interest	NOUN
ftr-472	159	9	income	income	NOUN
ftr-472	159	10	from	from	ADP
ftr-472	159	11	such	such	ADJ
ftr-472	159	12	"	"	PUNCT
ftr-472	159	13	other	other	ADJ
ftr-472	159	14	securities	security	NOUN
ftr-472	159	15	"	"	PUNCT
ftr-472	159	16	that	that	PRON
ftr-472	159	17	is	be	AUX
ftr-472	159	18	treated	treat	VERB
ftr-472	159	19	as	as	SCONJ
ftr-472	159	20	eci	eci	PROPN
ftr-472	159	21	equals	equal	VERB
ftr-472	159	22	the	the	DET
ftr-472	159	23	u.s	u.s	PROPN
ftr-472	159	24	.	.	PROPN
ftr-472	159	25	source	source	NOUN
ftr-472	159	26	interest	interest	NOUN
ftr-472	159	27	income	income	NOUN
ftr-472	159	28	on	on	ADP
ftr-472	159	29	the	the	DET
ftr-472	159	30	securities	security	NOUN
ftr-472	159	31	,	,	PUNCT
ftr-472	159	32	multiplied	multiply	VERB
ftr-472	159	33	by	by	ADP
ftr-472	159	34	a	a	DET
ftr-472	159	35	fraction	fraction	NOUN
ftr-472	159	36	the	the	DET
ftr-472	159	37	numerator	numerator	NOUN
ftr-472	159	38	of	of	ADP
ftr-472	159	39	which	which	PRON
ftr-472	159	40	is	be	AUX
ftr-472	159	41	10	10	NUM
ftr-472	159	42	%	%	NOUN
ftr-472	159	43	and	and	CCONJ
ftr-472	159	44	the	the	DET
ftr-472	159	45	denominator	denominator	NOUN
ftr-472	159	46	of	of	ADP
ftr-472	159	47	which	which	PRON
ftr-472	159	48	is	be	AUX
ftr-472	159	49	the	the	DET
ftr-472	159	50	percentage	percentage	NOUN
ftr-472	159	51	of	of	ADP
ftr-472	159	52	total	total	ADJ
ftr-472	159	53	u.s	u.s	PROPN
ftr-472	159	54	.	.	PROPN
ftr-472	159	55	assets	asset	NOUN
ftr-472	159	56	that	that	PRON
ftr-472	159	57	consist	consist	VERB
ftr-472	159	58	of	of	ADP
ftr-472	159	59	"	"	PUNCT
ftr-472	159	60	other	other	ADJ
ftr-472	159	61	securities	security	NOUN
ftr-472	159	62	"	"	PUNCT
ftr-472	159	63	(	(	PUNCT
ftr-472	159	64	in	in	ADP
ftr-472	159	65	each	each	DET
ftr-472	159	66	case	case	NOUN
ftr-472	159	67	based	base	VERB
ftr-472	159	68	on	on	ADP
ftr-472	159	69	monthly	monthly	ADJ
ftr-472	159	70	average	average	ADJ
ftr-472	159	71	book	book	NOUN
ftr-472	159	72	values	value	NOUN
ftr-472	159	73	)	)	PUNCT
ftr-472	159	74	.	.	PUNCT
ftr-472	160	1	i	i	PRON
ftr-472	160	2	d.	d.	PROPN
ftr-472	160	3	a	a	DET
ftr-472	160	4	similar	similar	ADJ
ftr-472	160	5	fraction	fraction	NOUN
ftr-472	160	6	(	(	PUNCT
ftr-472	160	7	with	with	ADP
ftr-472	160	8	minor	minor	ADJ
ftr-472	160	9	adjustments	adjustment	NOUN
ftr-472	160	10	)	)	PUNCT
ftr-472	160	11	applies	apply	VERB
ftr-472	160	12	to	to	PART
ftr-472	160	13	determine	determine	VERB
ftr-472	160	14	the	the	DET
ftr-472	160	15	percentage	percentage	NOUN
ftr-472	160	16	of	of	ADP
ftr-472	160	17	gain	gain	NOUN
ftr-472	160	18	(	(	PUNCT
ftr-472	160	19	or	or	CCONJ
ftr-472	160	20	loss	loss	NOUN
ftr-472	160	21	)	)	PUNCT
ftr-472	160	22	on	on	ADP
ftr-472	160	23	such	such	ADJ
ftr-472	160	24	"	"	PUNCT
ftr-472	160	25	other	other	ADJ
ftr-472	160	26	securities	security	NOUN
ftr-472	160	27	"	"	PUNCT
ftr-472	160	28	that	that	PRON
ftr-472	160	29	is	be	AUX
ftr-472	160	30	treated	treat	VERB
ftr-472	160	31	as	as	ADP
ftr-472	160	32	ec	ec	PROPN
ftr-472	160	33	.	.	PUNCT
ftr-472	161	1	i	i	PRON
ftr-472	161	2	d.	d.	PROPN
ftr-472	161	3	for	for	ADP
ftr-472	161	4	example	example	NOUN
ftr-472	161	5	,	,	PUNCT
ftr-472	161	6	assume	assume	VERB
ftr-472	161	7	the	the	DET
ftr-472	161	8	u.s	u.s	PROPN
ftr-472	161	9	.	.	PROPN
ftr-472	161	10	branch	branch	NOUN
ftr-472	161	11	of	of	ADP
ftr-472	161	12	a	a	DET
ftr-472	161	13	foreign	foreign	ADJ
ftr-472	161	14	bank	bank	NOUN
ftr-472	161	15	has	have	VERB
ftr-472	161	16	total	total	ADJ
ftr-472	161	17	u.s	u.s	PROPN
ftr-472	161	18	.	.	PROPN
ftr-472	161	19	assets	asset	NOUN
ftr-472	161	20	with	with	ADP
ftr-472	161	21	an	an	DET
ftr-472	161	22	average	average	ADJ
ftr-472	161	23	book	book	NOUN
ftr-472	161	24	value	value	NOUN
ftr-472	161	25	for	for	ADP
ftr-472	161	26	a	a	DET
ftr-472	161	27	particular	particular	ADJ
ftr-472	161	28	year	year	NOUN
ftr-472	161	29	of	of	ADP
ftr-472	161	30	$	$	SYM
ftr-472	161	31	25	25	NUM
ftr-472	161	32	million	million	NUM
ftr-472	161	33	,	,	PUNCT
ftr-472	161	34	the	the	DET
ftr-472	161	35	average	average	ADJ
ftr-472	161	36	book	book	NOUN
ftr-472	161	37	value	value	NOUN
ftr-472	161	38	of	of	ADP
ftr-472	161	39	the	the	DET
ftr-472	161	40	branch	branch	NOUN
ftr-472	161	41	's	's	PART
ftr-472	161	42	"	"	PUNCT
ftr-472	161	43	other	other	ADJ
ftr-472	161	44	securities	security	NOUN
ftr-472	161	45	"	"	PUNCT
ftr-472	161	46	is	be	AUX
ftr-472	161	47	$	$	SYM
ftr-472	161	48	10	10	NUM
ftr-472	161	49	million	million	NUM
ftr-472	161	50	,	,	PUNCT
ftr-472	161	51	and	and	CCONJ
ftr-472	161	52	the	the	DET
ftr-472	161	53	interest	interest	NOUN
ftr-472	161	54	received	receive	VERB
ftr-472	161	55	on	on	ADP
ftr-472	161	56	the	the	DET
ftr-472	161	57	"	"	PUNCT
ftr-472	161	58	other	other	ADJ
ftr-472	161	59	securities	security	NOUN
ftr-472	161	60	"	"	PUNCT
ftr-472	161	61	for	for	ADP
ftr-472	161	62	the	the	DET
ftr-472	161	63	year	year	NOUN
ftr-472	161	64	is	be	AUX
ftr-472	161	65	$	$	SYM
ftr-472	161	66	1	1	NUM
ftr-472	161	67	million	million	NUM
ftr-472	161	68	.	.	PUNCT
ftr-472	162	1	the	the	DET
ftr-472	162	2	denominator	denominator	NOUN
ftr-472	162	3	of	of	ADP
ftr-472	162	4	the	the	DET
ftr-472	162	5	fraction	fraction	NOUN
ftr-472	162	6	is	be	AUX
ftr-472	162	7	40	40	NUM
ftr-472	162	8	%	%	NOUN
ftr-472	162	9	(	(	PUNCT
ftr-472	162	10	$	$	SYM
ftr-472	162	11	10	10	NUM
ftr-472	162	12	million/$25	million/$25	NOUN
ftr-472	162	13	million	million	NUM
ftr-472	162	14	)	)	PUNCT
ftr-472	162	15	,	,	PUNCT
ftr-472	162	16	and	and	CCONJ
ftr-472	162	17	the	the	DET
ftr-472	162	18	portion	portion	NOUN
ftr-472	162	19	of	of	ADP
ftr-472	162	20	the	the	DET
ftr-472	162	21	interest	interest	NOUN
ftr-472	162	22	that	that	PRON
ftr-472	162	23	is	be	AUX
ftr-472	162	24	eci	eci	PROPN
ftr-472	162	25	is	be	AUX
ftr-472	162	26	:	:	PUNCT
ftr-472	162	27	10%/40	10%/40	NUM
ftr-472	162	28	%	%	NOUN
ftr-472	162	29	x	x	SYM
ftr-472	162	30	$	$	SYM
ftr-472	162	31	1	1	NUM
ftr-472	162	32	million	million	NUM
ftr-472	162	33	=	=	SYM
ftr-472	162	34	$	$	SYM
ftr-472	162	35	250,000	250,000	NUM
ftr-472	162	36	.	.	PUNCT
ftr-472	163	1	21	21	NUM
ftr-472	163	2	.	.	PUNCT
ftr-472	164	1	as	as	SCONJ
ftr-472	164	2	discussed	discuss	VERB
ftr-472	164	3	in	in	ADP
ftr-472	164	4	part	part	NOUN
ftr-472	164	5	iii.b	iii.b	X
ftr-472	164	6	,	,	PUNCT
ftr-472	164	7	the	the	DET
ftr-472	164	8	deduction	deduction	NOUN
ftr-472	164	9	for	for	ADP
ftr-472	164	10	interest	interest	NOUN
ftr-472	164	11	expense	expense	NOUN
ftr-472	164	12	is	be	AUX
ftr-472	164	13	computed	compute	VERB
ftr-472	164	14	under	under	ADP
ftr-472	164	15	a	a	DET
ftr-472	164	16	special	special	ADJ
ftr-472	164	17	formula	formula	NOUN
ftr-472	164	18	,	,	PUNCT
ftr-472	164	19	and	and	CCONJ
ftr-472	164	20	does	do	AUX
ftr-472	164	21	not	not	PART
ftr-472	164	22	involve	involve	VERB
ftr-472	164	23	a	a	DET
ftr-472	164	24	direct	direct	ADJ
ftr-472	164	25	tracing	tracing	NOUN
ftr-472	164	26	of	of	ADP
ftr-472	164	27	interest	interest	NOUN
ftr-472	164	28	expense	expense	NOUN
ftr-472	164	29	against	against	ADP
ftr-472	164	30	interest	interest	NOUN
ftr-472	164	31	income	income	NOUN
ftr-472	164	32	.	.	PUNCT
ftr-472	165	1	[	[	X
ftr-472	165	2	vol	vol	NOUN
ftr-472	165	3	2:1	2:1	NUM
ftr-472	165	4	19941	19941	NUM
ftr-472	165	5	u.s	u.s	PROPN
ftr-472	165	6	.	.	PROPN
ftr-472	165	7	federal	federal	PROPN
ftr-472	165	8	income	income	NOUN
ftr-472	165	9	taxation	taxation	NOUN
ftr-472	165	10	of	of	ADP
ftr-472	165	11	u.s	u.s	PROPN
ftr-472	165	12	.	.	PROPN
ftr-472	165	13	branches	branch	NOUN
ftr-472	165	14	of	of	ADP
ftr-472	165	15	foreign	foreign	ADJ
ftr-472	165	16	banks	bank	NOUN
ftr-472	165	17	11	11	NUM
ftr-472	165	18	in	in	ADP
ftr-472	165	19	revenue	revenue	NOUN
ftr-472	165	20	ruling	rule	VERB
ftr-472	165	21	86	86	NUM
ftr-472	165	22	-	-	SYM
ftr-472	165	23	154	154	NUM
ftr-472	165	24	(	(	PUNCT
ftr-472	165	25	situation	situation	NOUN
ftr-472	165	26	3	3	NUM
ftr-472	165	27	)	)	PUNCT
ftr-472	165	28	,	,	PUNCT
ftr-472	165	29	the	the	DET
ftr-472	165	30	irs	irs	PROPN
ftr-472	165	31	held	hold	VERB
ftr-472	165	32	that	that	SCONJ
ftr-472	165	33	a	a	DET
ftr-472	165	34	loan	loan	NOUN
ftr-472	165	35	made	make	VERB
ftr-472	165	36	by	by	ADP
ftr-472	165	37	a	a	DET
ftr-472	165	38	u.s	u.s	PROPN
ftr-472	165	39	.	.	PROPN
ftr-472	165	40	branch	branch	NOUN
ftr-472	165	41	of	of	ADP
ftr-472	165	42	a	a	DET
ftr-472	165	43	foreign	foreign	ADJ
ftr-472	165	44	bank	bank	NOUN
ftr-472	165	45	to	to	ADP
ftr-472	165	46	a	a	DET
ftr-472	165	47	u.s	u.s	PROPN
ftr-472	165	48	.	.	PROPN
ftr-472	165	49	subsidiary	subsidiary	NOUN
ftr-472	165	50	of	of	ADP
ftr-472	165	51	a	a	DET
ftr-472	165	52	multinational	multinational	ADJ
ftr-472	165	53	corporation	corporation	NOUN
ftr-472	165	54	was	be	AUX
ftr-472	165	55	"	"	PUNCT
ftr-472	165	56	attributable	attributable	ADJ
ftr-472	165	57	"	"	PUNCT
ftr-472	165	58	to	to	ADP
ftr-472	165	59	the	the	DET
ftr-472	165	60	u.s	u.s	PROPN
ftr-472	165	61	.	.	PROPN
ftr-472	165	62	branch	branch	NOUN
ftr-472	165	63	even	even	ADV
ftr-472	165	64	though	though	SCONJ
ftr-472	165	65	the	the	DET
ftr-472	165	66	loan	loan	NOUN
ftr-472	165	67	was	be	AUX
ftr-472	165	68	pursuant	pursuant	ADJ
ftr-472	165	69	to	to	ADP
ftr-472	165	70	a	a	DET
ftr-472	165	71	global	global	ADJ
ftr-472	165	72	line	line	NOUN
ftr-472	165	73	of	of	ADP
ftr-472	165	74	credit	credit	NOUN
ftr-472	165	75	solicited	solicit	VERB
ftr-472	165	76	,	,	PUNCT
ftr-472	165	77	negotiated	negotiate	VERB
ftr-472	165	78	,	,	PUNCT
ftr-472	165	79	and	and	CCONJ
ftr-472	165	80	approved	approve	VERB
ftr-472	165	81	by	by	ADP
ftr-472	165	82	the	the	DET
ftr-472	165	83	bank	bank	NOUN
ftr-472	165	84	's	's	PART
ftr-472	165	85	home	home	NOUN
ftr-472	165	86	office	office	NOUN
ftr-472	165	87	.	.	PUNCT
ftr-472	166	1	before	before	SCONJ
ftr-472	166	2	the	the	DET
ftr-472	166	3	loan	loan	NOUN
ftr-472	166	4	was	be	AUX
ftr-472	166	5	made	make	VERB
ftr-472	166	6	,	,	PUNCT
ftr-472	166	7	officers	officer	NOUN
ftr-472	166	8	of	of	ADP
ftr-472	166	9	the	the	DET
ftr-472	166	10	u.s	u.s	PROPN
ftr-472	166	11	.	.	PROPN
ftr-472	166	12	branch	branch	NOUN
ftr-472	166	13	negotiated	negotiate	VERB
ftr-472	166	14	the	the	DET
ftr-472	166	15	collateral	collateral	NOUN
ftr-472	166	16	for	for	ADP
ftr-472	166	17	the	the	DET
ftr-472	166	18	loan	loan	NOUN
ftr-472	166	19	and	and	CCONJ
ftr-472	166	20	obtained	obtain	VERB
ftr-472	166	21	from	from	ADP
ftr-472	166	22	another	another	DET
ftr-472	166	23	u.s	u.s	PROPN
ftr-472	166	24	.	.	PROPN
ftr-472	166	25	branch	branch	NOUN
ftr-472	166	26	of	of	ADP
ftr-472	166	27	the	the	DET
ftr-472	166	28	bank	bank	NOUN
ftr-472	166	29	an	an	DET
ftr-472	166	30	independent	independent	ADJ
ftr-472	166	31	credit	credit	NOUN
ftr-472	166	32	analysis	analysis	NOUN
ftr-472	166	33	of	of	ADP
ftr-472	166	34	the	the	DET
ftr-472	166	35	u.s	u.s	PROPN
ftr-472	166	36	.	.	PROPN
ftr-472	166	37	subsidiary	subsidiary	NOUN
ftr-472	166	38	(	(	PUNCT
ftr-472	166	39	but	but	CCONJ
ftr-472	166	40	not	not	PART
ftr-472	166	41	of	of	ADP
ftr-472	166	42	the	the	DET
ftr-472	166	43	parent	parent	NOUN
ftr-472	166	44	company	company	NOUN
ftr-472	166	45	)	)	PUNCT
ftr-472	166	46	and	and	CCONJ
ftr-472	166	47	an	an	DET
ftr-472	166	48	evaluation	evaluation	NOUN
ftr-472	166	49	of	of	ADP
ftr-472	166	50	the	the	DET
ftr-472	166	51	collateral	collateral	NOUN
ftr-472	166	52	.	.	PUNCT
ftr-472	167	1	although	although	SCONJ
ftr-472	167	2	the	the	DET
ftr-472	167	3	u.s	u.s	PROPN
ftr-472	167	4	.	.	PROPN
ftr-472	167	5	branch	branch	NOUN
ftr-472	167	6	was	be	AUX
ftr-472	167	7	instructed	instruct	VERB
ftr-472	167	8	by	by	ADP
ftr-472	167	9	the	the	DET
ftr-472	167	10	home	home	NOUN
ftr-472	167	11	office	office	NOUN
ftr-472	167	12	to	to	PART
ftr-472	167	13	fund	fund	VERB
ftr-472	167	14	the	the	DET
ftr-472	167	15	loan	loan	NOUN
ftr-472	167	16	(	(	PUNCT
ftr-472	167	17	subject	subject	ADJ
ftr-472	167	18	to	to	ADP
ftr-472	167	19	the	the	DET
ftr-472	167	20	u.s	u.s	PROPN
ftr-472	167	21	.	.	PROPN
ftr-472	167	22	branch	branch	PROPN
ftr-472	167	23	's	's	PART
ftr-472	167	24	normal	normal	ADJ
ftr-472	167	25	credit	credit	NOUN
ftr-472	167	26	analysis	analysis	NOUN
ftr-472	167	27	and	and	CCONJ
ftr-472	167	28	loan	loan	NOUN
ftr-472	167	29	review	review	NOUN
ftr-472	167	30	procedures	procedure	NOUN
ftr-472	167	31	)	)	PUNCT
ftr-472	167	32	,	,	PUNCT
ftr-472	167	33	the	the	DET
ftr-472	167	34	ruling	ruling	NOUN
ftr-472	167	35	concludes	conclude	VERB
ftr-472	167	36	that	that	SCONJ
ftr-472	167	37	the	the	DET
ftr-472	167	38	u.s	u.s	PROPN
ftr-472	167	39	.	.	PROPN
ftr-472	167	40	branch	branch	NOUN
ftr-472	167	41	's	's	PART
ftr-472	167	42	participation	participation	NOUN
ftr-472	167	43	in	in	ADP
ftr-472	167	44	acquiring	acquire	VERB
ftr-472	167	45	the	the	DET
ftr-472	167	46	loan	loan	NOUN
ftr-472	167	47	was	be	AUX
ftr-472	167	48	active	active	ADJ
ftr-472	167	49	and	and	CCONJ
ftr-472	167	50	material	material	NOUN
ftr-472	167	51	.	.	PUNCT
ftr-472	168	1	the	the	DET
ftr-472	168	2	ruling	ruling	NOUN
ftr-472	168	3	acknowledges	acknowledge	VERB
ftr-472	168	4	that	that	SCONJ
ftr-472	168	5	the	the	DET
ftr-472	168	6	home	home	NOUN
ftr-472	168	7	office	office	NOUN
ftr-472	168	8	's	's	PART
ftr-472	168	9	active	active	ADJ
ftr-472	168	10	and	and	CCONJ
ftr-472	168	11	material	material	ADJ
ftr-472	168	12	participation	participation	NOUN
ftr-472	168	13	in	in	ADP
ftr-472	168	14	the	the	DET
ftr-472	168	15	loan	loan	NOUN
ftr-472	168	16	transaction	transaction	NOUN
ftr-472	168	17	did	do	AUX
ftr-472	168	18	not	not	PART
ftr-472	168	19	preclude	preclude	VERB
ftr-472	168	20	the	the	DET
ftr-472	168	21	u.s	u.s	PROPN
ftr-472	168	22	.	.	PROPN
ftr-472	168	23	branch	branch	NOUN
ftr-472	168	24	from	from	ADP
ftr-472	168	25	actively	actively	ADV
ftr-472	168	26	and	and	CCONJ
ftr-472	168	27	materially	materially	ADV
ftr-472	168	28	participating	participate	VERB
ftr-472	168	29	in	in	ADP
ftr-472	168	30	the	the	DET
ftr-472	168	31	acquisition	acquisition	NOUN
ftr-472	168	32	of	of	ADP
ftr-472	168	33	the	the	DET
ftr-472	168	34	loan	loan	NOUN
ftr-472	168	35	.	.	PUNCT
ftr-472	168	36	'	'	PUNCT
ftr-472	169	1	the	the	DET
ftr-472	169	2	significance	significance	NOUN
ftr-472	169	3	of	of	ADP
ftr-472	169	4	this	this	DET
ftr-472	169	5	ruling	ruling	NOUN
ftr-472	169	6	is	be	AUX
ftr-472	169	7	that	that	SCONJ
ftr-472	169	8	u.s	u.s	PROPN
ftr-472	169	9	.	.	PROPN
ftr-472	169	10	branches	branch	NOUN
ftr-472	169	11	that	that	PRON
ftr-472	169	12	are	be	AUX
ftr-472	169	13	strongly	strongly	ADV
ftr-472	169	14	requested	request	VERB
ftr-472	169	15	to	to	PART
ftr-472	169	16	participate	participate	VERB
ftr-472	169	17	in	in	ADP
ftr-472	169	18	funding	fund	VERB
ftr-472	169	19	loan	loan	NOUN
ftr-472	169	20	commitments	commitment	NOUN
ftr-472	169	21	negotiated	negotiate	VERB
ftr-472	169	22	by	by	ADP
ftr-472	169	23	the	the	DET
ftr-472	169	24	home	home	NOUN
ftr-472	169	25	office	office	NOUN
ftr-472	169	26	can	can	AUX
ftr-472	169	27	have	have	VERB
ftr-472	169	28	the	the	DET
ftr-472	169	29	loans	loan	NOUN
ftr-472	169	30	attributed	attribute	VERB
ftr-472	169	31	to	to	ADP
ftr-472	169	32	the	the	DET
ftr-472	169	33	u.s	u.s	PROPN
ftr-472	169	34	.	.	PROPN
ftr-472	169	35	branch	branch	NOUN
ftr-472	169	36	,	,	PUNCT
ftr-472	169	37	at	at	ADP
ftr-472	169	38	least	least	ADJ
ftr-472	169	39	so	so	ADV
ftr-472	169	40	long	long	ADV
ftr-472	169	41	as	as	SCONJ
ftr-472	169	42	each	each	PRON
ftr-472	169	43	of	of	ADP
ftr-472	169	44	the	the	DET
ftr-472	169	45	following	follow	VERB
ftr-472	169	46	conditions	condition	NOUN
ftr-472	169	47	is	be	AUX
ftr-472	169	48	satisfied	satisfied	ADJ
ftr-472	169	49	:	:	PUNCT
ftr-472	169	50	(	(	PUNCT
ftr-472	169	51	1	1	X
ftr-472	169	52	)	)	PUNCT
ftr-472	169	53	the	the	DET
ftr-472	169	54	decision	decision	NOUN
ftr-472	169	55	to	to	PART
ftr-472	169	56	participate	participate	VERB
ftr-472	169	57	in	in	ADP
ftr-472	169	58	the	the	DET
ftr-472	169	59	loan	loan	NOUN
ftr-472	169	60	transaction	transaction	NOUN
ftr-472	169	61	is	be	AUX
ftr-472	169	62	made	make	VERB
ftr-472	169	63	by	by	ADP
ftr-472	169	64	the	the	DET
ftr-472	169	65	u.s	u.s	PROPN
ftr-472	169	66	.	.	PROPN
ftr-472	169	67	branch	branch	NOUN
ftr-472	169	68	in	in	ADP
ftr-472	169	69	accordance	accordance	NOUN
ftr-472	169	70	with	with	ADP
ftr-472	169	71	its	its	PRON
ftr-472	169	72	normal	normal	ADJ
ftr-472	169	73	lending	lending	NOUN
ftr-472	169	74	procedures	procedure	NOUN
ftr-472	169	75	;	;	PUNCT
ftr-472	169	76	(	(	PUNCT
ftr-472	169	77	2	2	X
ftr-472	169	78	)	)	PUNCT
ftr-472	169	79	employees	employee	NOUN
ftr-472	169	80	of	of	ADP
ftr-472	169	81	the	the	DET
ftr-472	169	82	u.s	u.s	PROPN
ftr-472	169	83	.	.	PROPN
ftr-472	169	84	branch	branch	PROPN
ftr-472	169	85	conduct	conduct	VERB
ftr-472	169	86	direct	direct	ADJ
ftr-472	169	87	negotiations	negotiation	NOUN
ftr-472	169	88	with	with	ADP
ftr-472	169	89	the	the	DET
ftr-472	169	90	borrower	borrower	NOUN
ftr-472	169	91	regarding	regard	VERB
ftr-472	169	92	certain	certain	ADJ
ftr-472	169	93	aspects	aspect	NOUN
ftr-472	169	94	of	of	ADP
ftr-472	169	95	the	the	DET
ftr-472	169	96	loan	loan	NOUN
ftr-472	169	97	,	,	PUNCT
ftr-472	169	98	such	such	ADJ
ftr-472	169	99	as	as	ADP
ftr-472	169	100	collateral	collateral	ADJ
ftr-472	169	101	levels	level	NOUN
ftr-472	169	102	;	;	PUNCT
ftr-472	169	103	(	(	PUNCT
ftr-472	169	104	3	3	X
ftr-472	169	105	)	)	PUNCT
ftr-472	169	106	an	an	DET
ftr-472	169	107	independent	independent	ADJ
ftr-472	169	108	credit	credit	NOUN
ftr-472	169	109	analysis	analysis	NOUN
ftr-472	169	110	of	of	ADP
ftr-472	169	111	the	the	DET
ftr-472	169	112	borrower	borrower	NOUN
ftr-472	169	113	is	be	AUX
ftr-472	169	114	performed	perform	VERB
ftr-472	169	115	by	by	ADP
ftr-472	169	116	either	either	CCONJ
ftr-472	169	117	the	the	DET
ftr-472	169	118	lending	lend	VERB
ftr-472	169	119	u.s	u.s	PROPN
ftr-472	169	120	.	.	PROPN
ftr-472	169	121	branch	branch	NOUN
ftr-472	169	122	or	or	CCONJ
ftr-472	169	123	another	another	DET
ftr-472	169	124	u.s	u.s	PROPN
ftr-472	169	125	.	.	PROPN
ftr-472	169	126	branch	branch	NOUN
ftr-472	169	127	;	;	PUNCT
ftr-472	169	128	(	(	PUNCT
ftr-472	169	129	4	4	X
ftr-472	169	130	)	)	PUNCT
ftr-472	169	131	the	the	DET
ftr-472	169	132	loan	loan	NOUN
ftr-472	169	133	is	be	AUX
ftr-472	169	134	funded	fund	VERB
ftr-472	169	135	directly	directly	ADV
ftr-472	169	136	to	to	ADP
ftr-472	169	137	the	the	DET
ftr-472	169	138	borrower	borrower	NOUN
ftr-472	169	139	by	by	ADP
ftr-472	169	140	the	the	DET
ftr-472	169	141	u.s	u.s	PROPN
ftr-472	169	142	.	.	PROPN
ftr-472	169	143	branch	branch	NOUN
ftr-472	169	144	and	and	CCONJ
ftr-472	169	145	recorded	record	VERB
ftr-472	169	146	on	on	ADP
ftr-472	169	147	the	the	DET
ftr-472	169	148	books	book	NOUN
ftr-472	169	149	of	of	ADP
ftr-472	169	150	the	the	DET
ftr-472	169	151	u.s	u.s	PROPN
ftr-472	169	152	.	.	PROPN
ftr-472	169	153	branch	branch	NOUN
ftr-472	169	154	;	;	PUNCT
ftr-472	169	155	and	and	CCONJ
ftr-472	169	156	(	(	PUNCT
ftr-472	169	157	5	5	X
ftr-472	169	158	)	)	PUNCT
ftr-472	169	159	the	the	DET
ftr-472	169	160	borrower	borrower	NOUN
ftr-472	169	161	is	be	AUX
ftr-472	169	162	an	an	DET
ftr-472	169	163	unrelated	unrelated	ADJ
ftr-472	169	164	party	party	NOUN
ftr-472	169	165	.	.	PUNCT
ftr-472	170	1	although	although	SCONJ
ftr-472	170	2	not	not	PART
ftr-472	170	3	specifically	specifically	ADV
ftr-472	170	4	required	require	VERB
ftr-472	170	5	by	by	ADP
ftr-472	170	6	the	the	DET
ftr-472	170	7	ruling	ruling	NOUN
ftr-472	170	8	,	,	PUNCT
ftr-472	170	9	it	it	PRON
ftr-472	170	10	is	be	AUX
ftr-472	170	11	highly	highly	ADV
ftr-472	170	12	advisable	advisable	ADJ
ftr-472	170	13	for	for	SCONJ
ftr-472	170	14	the	the	DET
ftr-472	170	15	u.s	u.s	PROPN
ftr-472	170	16	.	.	PROPN
ftr-472	170	17	branch	branch	NOUN
ftr-472	170	18	to	to	PART
ftr-472	170	19	maintain	maintain	VERB
ftr-472	170	20	in	in	ADP
ftr-472	170	21	its	its	PRON
ftr-472	170	22	files	file	NOUN
ftr-472	170	23	contemporaneous	contemporaneous	ADJ
ftr-472	170	24	written	write	VERB
ftr-472	170	25	documents	document	NOUN
ftr-472	170	26	evidencing	evidence	VERB
ftr-472	170	27	the	the	DET
ftr-472	170	28	performance	performance	NOUN
ftr-472	170	29	of	of	ADP
ftr-472	170	30	these	these	DET
ftr-472	170	31	activities	activity	NOUN
ftr-472	170	32	.	.	PUNCT
ftr-472	171	1	where	where	SCONJ
ftr-472	171	2	the	the	DET
ftr-472	171	3	foreign	foreign	ADJ
ftr-472	171	4	bank	bank	NOUN
ftr-472	171	5	does	do	AUX
ftr-472	171	6	not	not	PART
ftr-472	171	7	actively	actively	ADV
ftr-472	171	8	negotiate	negotiate	VERB
ftr-472	171	9	the	the	DET
ftr-472	171	10	loan	loan	NOUN
ftr-472	171	11	(	(	PUNCT
ftr-472	171	12	for	for	ADP
ftr-472	171	13	example	example	NOUN
ftr-472	171	14	,	,	PUNCT
ftr-472	171	15	where	where	SCONJ
ftr-472	171	16	the	the	DET
ftr-472	171	17	bank	bank	NOUN
ftr-472	171	18	participates	participate	VERB
ftr-472	171	19	in	in	ADP
ftr-472	171	20	a	a	DET
ftr-472	171	21	syndicated	syndicate	VERB
ftr-472	171	22	loan	loan	NOUN
ftr-472	171	23	that	that	PRON
ftr-472	171	24	is	be	AUX
ftr-472	171	25	negotiated	negotiate	VERB
ftr-472	171	26	and	and	CCONJ
ftr-472	171	27	managed	manage	VERB
ftr-472	171	28	by	by	ADP
ftr-472	171	29	another	another	DET
ftr-472	171	30	bank	bank	NOUN
ftr-472	171	31	)	)	PUNCT
ftr-472	171	32	,	,	PUNCT
ftr-472	171	33	the	the	DET
ftr-472	171	34	u.s	u.s	PROPN
ftr-472	171	35	.	.	PROPN
ftr-472	171	36	branch	branch	NOUN
ftr-472	171	37	should	should	AUX
ftr-472	171	38	be	be	AUX
ftr-472	171	39	considered	consider	VERB
ftr-472	171	40	to	to	PART
ftr-472	171	41	"	"	PUNCT
ftr-472	171	42	actively	actively	ADV
ftr-472	171	43	and	and	CCONJ
ftr-472	171	44	materially	materially	ADV
ftr-472	171	45	participate	participate	VERB
ftr-472	171	46	"	"	PUNCT
ftr-472	171	47	in	in	ADP
ftr-472	171	48	the	the	DET
ftr-472	171	49	acquisition	acquisition	NOUN
ftr-472	171	50	of	of	ADP
ftr-472	171	51	the	the	DET
ftr-472	171	52	participation	participation	NOUN
ftr-472	171	53	interest	interest	NOUN
ftr-472	171	54	if	if	SCONJ
ftr-472	171	55	it	it	PRON
ftr-472	171	56	performs	perform	VERB
ftr-472	171	57	a	a	DET
ftr-472	171	58	significant	significant	ADJ
ftr-472	171	59	portion	portion	NOUN
ftr-472	171	60	of	of	ADP
ftr-472	171	61	the	the	DET
ftr-472	171	62	activities	activity	NOUN
ftr-472	171	63	that	that	PRON
ftr-472	171	64	are	be	AUX
ftr-472	171	65	typically	typically	ADV
ftr-472	171	66	performed	perform	VERB
ftr-472	171	67	by	by	ADP
ftr-472	171	68	a	a	DET
ftr-472	171	69	loan	loan	NOUN
ftr-472	171	70	participant	participant	NOUN
ftr-472	171	71	and	and	CCONJ
ftr-472	171	72	that	that	PRON
ftr-472	171	73	were	be	AUX
ftr-472	171	74	actually	actually	ADV
ftr-472	171	75	performed	perform	VERB
ftr-472	171	76	by	by	ADP
ftr-472	171	77	the	the	DET
ftr-472	171	78	bank	bank	NOUN
ftr-472	171	79	22	22	NUM
ftr-472	171	80	.	.	PUNCT
ftr-472	172	1	1986	1986	NUM
ftr-472	172	2	-	-	SYM
ftr-472	172	3	2	2	NUM
ftr-472	172	4	c.b	c.b	PROPN
ftr-472	172	5	.	.	PROPN
ftr-472	172	6	103	103	NUM
ftr-472	172	7	.	.	PUNCT
ftr-472	172	8	23	23	NUM
ftr-472	172	9	.	.	PUNCT
ftr-472	173	1	i	i	PRON
ftr-472	173	2	d.	d.	PROPN
ftr-472	173	3	florida	florida	PROPN
ftr-472	173	4	tax	tax	PROPN
ftr-472	173	5	review	review	NOUN
ftr-472	173	6	in	in	ADP
ftr-472	173	7	connection	connection	NOUN
ftr-472	173	8	with	with	ADP
ftr-472	173	9	the	the	DET
ftr-472	173	10	u.s	u.s	PROPN
ftr-472	173	11	.	.	PROPN
ftr-472	173	12	branch	branch	NOUN
ftr-472	173	13	's	's	PART
ftr-472	173	14	participation	participation	NOUN
ftr-472	173	15	in	in	ADP
ftr-472	173	16	the	the	DET
ftr-472	173	17	particular	particular	ADJ
ftr-472	173	18	loan	loan	NOUN
ftr-472	173	19	.	.	PUNCT
ftr-472	174	1	however	however	ADV
ftr-472	174	2	,	,	PUNCT
ftr-472	174	3	if	if	SCONJ
ftr-472	174	4	the	the	DET
ftr-472	174	5	u.s	u.s	PROPN
ftr-472	174	6	.	.	PROPN
ftr-472	174	7	branch	branch	NOUN
ftr-472	174	8	's	's	PART
ftr-472	174	9	participation	participation	NOUN
ftr-472	174	10	interest	interest	NOUN
ftr-472	174	11	is	be	AUX
ftr-472	174	12	acquired	acquire	VERB
ftr-472	174	13	after	after	ADP
ftr-472	174	14	(	(	PUNCT
ftr-472	174	15	and	and	CCONJ
ftr-472	174	16	not	not	PART
ftr-472	174	17	as	as	ADP
ftr-472	174	18	part	part	NOUN
ftr-472	174	19	of	of	ADP
ftr-472	174	20	)	)	PUNCT
ftr-472	174	21	the	the	DET
ftr-472	174	22	initial	initial	ADJ
ftr-472	174	23	funding	funding	NOUN
ftr-472	174	24	of	of	ADP
ftr-472	174	25	the	the	DET
ftr-472	174	26	loan	loan	NOUN
ftr-472	174	27	,	,	PUNCT
ftr-472	174	28	the	the	DET
ftr-472	174	29	participation	participation	NOUN
ftr-472	174	30	likely	likely	ADV
ftr-472	174	31	falls	fall	VERB
ftr-472	174	32	within	within	ADP
ftr-472	174	33	the	the	DET
ftr-472	174	34	"	"	PUNCT
ftr-472	174	35	other	other	ADJ
ftr-472	174	36	securities	security	NOUN
ftr-472	174	37	"	"	PUNCT
ftr-472	174	38	basket	basket	NOUN
ftr-472	174	39	described	describe	VERB
ftr-472	174	40	above	above	ADV
ftr-472	174	41	,	,	PUNCT
ftr-472	174	42	in	in	ADP
ftr-472	174	43	which	which	DET
ftr-472	174	44	case	case	NOUN
ftr-472	174	45	,	,	PUNCT
ftr-472	174	46	depending	depend	VERB
ftr-472	174	47	upon	upon	SCONJ
ftr-472	174	48	the	the	DET
ftr-472	174	49	facts	fact	NOUN
ftr-472	174	50	,	,	PUNCT
ftr-472	174	51	a	a	DET
ftr-472	174	52	portion	portion	NOUN
ftr-472	174	53	of	of	ADP
ftr-472	174	54	the	the	DET
ftr-472	174	55	resulting	result	VERB
ftr-472	174	56	income	income	NOUN
ftr-472	174	57	might	might	AUX
ftr-472	174	58	not	not	PART
ftr-472	174	59	be	be	AUX
ftr-472	174	60	eci	eci	PROPN
ftr-472	174	61	.	.	PUNCT
ftr-472	175	1	if	if	SCONJ
ftr-472	175	2	the	the	DET
ftr-472	175	3	borrower	borrower	NOUN
ftr-472	175	4	is	be	AUX
ftr-472	175	5	related	relate	VERB
ftr-472	175	6	to	to	ADP
ftr-472	175	7	the	the	DET
ftr-472	175	8	foreign	foreign	ADJ
ftr-472	175	9	bank	bank	NOUN
ftr-472	175	10	,	,	PUNCT
ftr-472	175	11	the	the	DET
ftr-472	175	12	bank	bank	NOUN
ftr-472	175	13	should	should	AUX
ftr-472	175	14	be	be	AUX
ftr-472	175	15	particularly	particularly	ADV
ftr-472	175	16	vigilant	vigilant	ADJ
ftr-472	175	17	in	in	ADP
ftr-472	175	18	adhering	adhere	VERB
ftr-472	175	19	to	to	ADP
ftr-472	175	20	the	the	DET
ftr-472	175	21	foregoing	forego	VERB
ftr-472	175	22	conditions	condition	NOUN
ftr-472	175	23	and	and	CCONJ
ftr-472	175	24	in	in	ADP
ftr-472	175	25	contemporaneously	contemporaneously	ADV
ftr-472	175	26	documenting	document	VERB
ftr-472	175	27	the	the	DET
ftr-472	175	28	active	active	ADJ
ftr-472	175	29	and	and	CCONJ
ftr-472	175	30	material	material	ADJ
ftr-472	175	31	participation	participation	NOUN
ftr-472	175	32	of	of	ADP
ftr-472	175	33	the	the	DET
ftr-472	175	34	u.s	u.s	PROPN
ftr-472	175	35	.	.	PROPN
ftr-472	175	36	branch	branch	NOUN
ftr-472	175	37	.	.	PUNCT
ftr-472	176	1	in	in	ADP
ftr-472	176	2	revenue	revenue	NOUN
ftr-472	176	3	ruling	rule	VERB
ftr-472	176	4	86	86	NUM
ftr-472	176	5	-	-	SYM
ftr-472	176	6	154	154	NUM
ftr-472	176	7	(	(	PUNCT
ftr-472	176	8	situation	situation	NOUN
ftr-472	176	9	2),24	2),24	NUM
ftr-472	176	10	the	the	DET
ftr-472	176	11	irs	irs	PROPN
ftr-472	176	12	stated	state	VERB
ftr-472	176	13	that	that	SCONJ
ftr-472	176	14	it	it	PRON
ftr-472	176	15	will	will	AUX
ftr-472	176	16	closely	closely	ADV
ftr-472	176	17	scrutinize	scrutinize	VERB
ftr-472	176	18	related	relate	VERB
ftr-472	176	19	party	party	NOUN
ftr-472	176	20	loans	loan	NOUN
ftr-472	176	21	and	and	CCONJ
ftr-472	176	22	,	,	PUNCT
ftr-472	176	23	absent	absent	ADJ
ftr-472	176	24	contemporaneous	contemporaneous	ADJ
ftr-472	176	25	written	write	VERB
ftr-472	176	26	documentation	documentation	NOUN
ftr-472	176	27	or	or	CCONJ
ftr-472	176	28	other	other	ADJ
ftr-472	176	29	clear	clear	ADJ
ftr-472	176	30	evidence	evidence	NOUN
ftr-472	176	31	of	of	ADP
ftr-472	176	32	active	active	ADJ
ftr-472	176	33	and	and	CCONJ
ftr-472	176	34	material	material	ADJ
ftr-472	176	35	participation	participation	NOUN
ftr-472	176	36	by	by	ADP
ftr-472	176	37	the	the	DET
ftr-472	176	38	u.s	u.s	PROPN
ftr-472	176	39	.	.	PROPN
ftr-472	176	40	branch	branch	PROPN
ftr-472	176	41	,	,	PUNCT
ftr-472	176	42	the	the	DET
ftr-472	176	43	branch	branch	NOUN
ftr-472	176	44	will	will	AUX
ftr-472	176	45	be	be	AUX
ftr-472	176	46	presumed	presume	VERB
ftr-472	176	47	not	not	PART
ftr-472	176	48	to	to	PART
ftr-472	176	49	have	have	AUX
ftr-472	176	50	actively	actively	ADV
ftr-472	176	51	and	and	CCONJ
ftr-472	176	52	materially	materially	ADV
ftr-472	176	53	participated	participate	VERB
ftr-472	176	54	in	in	ADP
ftr-472	176	55	acquiring	acquire	VERB
ftr-472	176	56	the	the	DET
ftr-472	176	57	loans	loan	NOUN
ftr-472	176	58	.	.	PUNCT
ftr-472	177	1	in	in	ADP
ftr-472	177	2	that	that	DET
ftr-472	177	3	situation	situation	NOUN
ftr-472	177	4	,	,	PUNCT
ftr-472	177	5	the	the	DET
ftr-472	177	6	irs	irs	PROPN
ftr-472	177	7	concluded	conclude	VERB
ftr-472	177	8	that	that	SCONJ
ftr-472	177	9	the	the	DET
ftr-472	177	10	branch	branch	NOUN
ftr-472	177	11	did	do	AUX
ftr-472	177	12	not	not	PART
ftr-472	177	13	actively	actively	ADV
ftr-472	177	14	and	and	CCONJ
ftr-472	177	15	materially	materially	ADV
ftr-472	177	16	participate	participate	VERB
ftr-472	177	17	in	in	ADP
ftr-472	177	18	the	the	DET
ftr-472	177	19	acquisition	acquisition	NOUN
ftr-472	177	20	of	of	ADP
ftr-472	177	21	a	a	DET
ftr-472	177	22	related	relate	VERB
ftr-472	177	23	party	party	NOUN
ftr-472	177	24	loan	loan	NOUN
ftr-472	177	25	merely	merely	ADV
ftr-472	177	26	by	by	ADP
ftr-472	177	27	funding	fund	VERB
ftr-472	177	28	the	the	DET
ftr-472	177	29	loan	loan	NOUN
ftr-472	177	30	,	,	PUNCT
ftr-472	177	31	booking	book	VERB
ftr-472	177	32	it	it	PRON
ftr-472	177	33	,	,	PUNCT
ftr-472	177	34	and	and	CCONJ
ftr-472	177	35	servicing	service	VERB
ftr-472	177	36	it	it	PRON
ftr-472	177	37	throughout	throughout	ADP
ftr-472	177	38	its	its	PRON
ftr-472	177	39	term	term	NOUN
ftr-472	177	40	where	where	SCONJ
ftr-472	177	41	the	the	DET
ftr-472	177	42	home	home	NOUN
ftr-472	177	43	office	office	NOUN
ftr-472	177	44	performed	perform	VERB
ftr-472	177	45	all	all	DET
ftr-472	177	46	the	the	DET
ftr-472	177	47	essential	essential	ADJ
ftr-472	177	48	functions	function	NOUN
ftr-472	177	49	in	in	ADP
ftr-472	177	50	making	make	VERB
ftr-472	177	51	the	the	DET
ftr-472	177	52	loan	loan	NOUN
ftr-472	177	53	,	,	PUNCT
ftr-472	177	54	including	include	VERB
ftr-472	177	55	a	a	DET
ftr-472	177	56	review	review	NOUN
ftr-472	177	57	and	and	CCONJ
ftr-472	177	58	evaluation	evaluation	NOUN
ftr-472	177	59	of	of	ADP
ftr-472	177	60	the	the	DET
ftr-472	177	61	borrower	borrower	NOUN
ftr-472	177	62	's	's	PART
ftr-472	177	63	capital	capital	NOUN
ftr-472	177	64	needs	need	NOUN
ftr-472	177	65	and	and	CCONJ
ftr-472	177	66	creditworthiness	creditworthiness	NOUN
ftr-472	177	67	.	.	PUNCT
ftr-472	178	1	5	5	NUM
ftr-472	178	2	the	the	DET
ftr-472	178	3	special	special	ADJ
ftr-472	178	4	eci	eci	PROPN
ftr-472	178	5	rule	rule	NOUN
ftr-472	178	6	for	for	ADP
ftr-472	178	7	banks	bank	NOUN
ftr-472	178	8	is	be	AUX
ftr-472	178	9	relevant	relevant	ADJ
ftr-472	178	10	not	not	PART
ftr-472	178	11	only	only	ADV
ftr-472	178	12	for	for	ADP
ftr-472	178	13	foreign	foreign	ADJ
ftr-472	178	14	banks	bank	NOUN
ftr-472	178	15	wishing	wish	VERB
ftr-472	178	16	to	to	PART
ftr-472	178	17	avoid	avoid	VERB
ftr-472	178	18	withholding	withhold	VERB
ftr-472	178	19	tax	tax	NOUN
ftr-472	178	20	on	on	ADP
ftr-472	178	21	u.s	u.s	PROPN
ftr-472	178	22	.	.	PROPN
ftr-472	178	23	source	source	PROPN
ftr-472	178	24	interest	interest	NOUN
ftr-472	178	25	income	income	NOUN
ftr-472	178	26	,	,	PUNCT
ftr-472	178	27	but	but	CCONJ
ftr-472	178	28	it	it	PRON
ftr-472	178	29	must	must	AUX
ftr-472	178	30	also	also	ADV
ftr-472	178	31	be	be	AUX
ftr-472	178	32	carefully	carefully	ADV
ftr-472	178	33	considered	consider	VERB
ftr-472	178	34	by	by	ADP
ftr-472	178	35	foreign	foreign	ADJ
ftr-472	178	36	banks	bank	NOUN
ftr-472	178	37	wishing	wish	VERB
ftr-472	178	38	to	to	PART
ftr-472	178	39	ensure	ensure	VERB
ftr-472	178	40	that	that	SCONJ
ftr-472	178	41	particular	particular	ADJ
ftr-472	178	42	loans	loan	NOUN
ftr-472	178	43	do	do	AUX
ftr-472	178	44	not	not	PART
ftr-472	178	45	give	give	VERB
ftr-472	178	46	rise	rise	NOUN
ftr-472	178	47	to	to	ADP
ftr-472	178	48	eci.26	eci.26	VERB
ftr-472	178	49	for	for	ADP
ftr-472	178	50	example	example	NOUN
ftr-472	178	51	,	,	PUNCT
ftr-472	178	52	if	if	SCONJ
ftr-472	178	53	situation	situation	NOUN
ftr-472	178	54	3	3	NUM
ftr-472	178	55	of	of	ADP
ftr-472	178	56	revenue	revenue	NOUN
ftr-472	178	57	ruling	rule	VERB
ftr-472	178	58	86	86	NUM
ftr-472	178	59	-	-	SYM
ftr-472	178	60	154	154	NUM
ftr-472	178	61	,	,	PUNCT
ftr-472	178	62	described	describe	VERB
ftr-472	178	63	above	above	ADV
ftr-472	178	64	,	,	PUNCT
ftr-472	178	65	had	have	AUX
ftr-472	178	66	involved	involve	VERB
ftr-472	178	67	the	the	DET
ftr-472	178	68	u.s	u.s	PROPN
ftr-472	178	69	.	.	PROPN
ftr-472	178	70	branch	branch	NOUN
ftr-472	178	71	of	of	ADP
ftr-472	178	72	a	a	DET
ftr-472	178	73	middle	middle	ADJ
ftr-472	178	74	eastern	eastern	ADJ
ftr-472	178	75	bank	bank	NOUN
ftr-472	178	76	and	and	CCONJ
ftr-472	178	77	a	a	DET
ftr-472	178	78	european	european	ADJ
ftr-472	178	79	-	-	PUNCT
ftr-472	178	80	based	base	VERB
ftr-472	178	81	multinational	multinational	ADJ
ftr-472	178	82	borrowing	borrowing	NOUN
ftr-472	178	83	group	group	NOUN
ftr-472	178	84	,	,	PUNCT
ftr-472	178	85	and	and	CCONJ
ftr-472	178	86	the	the	DET
ftr-472	178	87	u.s	u.s	PROPN
ftr-472	178	88	.	.	PROPN
ftr-472	178	89	branch	branch	NOUN
ftr-472	178	90	also	also	ADV
ftr-472	178	91	performed	perform	VERB
ftr-472	178	92	a	a	DET
ftr-472	178	93	credit	credit	NOUN
ftr-472	178	94	analysis	analysis	NOUN
ftr-472	178	95	of	of	ADP
ftr-472	178	96	the	the	DET
ftr-472	178	97	canadian	canadian	ADJ
ftr-472	178	98	subsidiary	subsidiary	NOUN
ftr-472	178	99	and	and	CCONJ
ftr-472	178	100	evaluated	evaluate	VERB
ftr-472	178	101	the	the	DET
ftr-472	178	102	collateral	collateral	NOUN
ftr-472	178	103	provided	provide	VERB
ftr-472	178	104	by	by	ADP
ftr-472	178	105	that	that	DET
ftr-472	178	106	subsidiary	subsidiary	NOUN
ftr-472	178	107	,	,	PUNCT
ftr-472	178	108	it	it	PRON
ftr-472	178	109	is	be	AUX
ftr-472	178	110	quite	quite	ADV
ftr-472	178	111	likely	likely	ADJ
ftr-472	178	112	that	that	SCONJ
ftr-472	178	113	any	any	DET
ftr-472	178	114	advances	advance	NOUN
ftr-472	178	115	to	to	ADP
ftr-472	178	116	the	the	DET
ftr-472	178	117	canadian	canadian	ADJ
ftr-472	178	118	subsidiary	subsidiary	NOUN
ftr-472	178	119	under	under	ADP
ftr-472	178	120	the	the	DET
ftr-472	178	121	global	global	ADJ
ftr-472	178	122	line	line	NOUN
ftr-472	178	123	of	of	ADP
ftr-472	178	124	credit	credit	NOUN
ftr-472	178	125	,	,	PUNCT
ftr-472	178	126	even	even	ADV
ftr-472	178	127	if	if	SCONJ
ftr-472	178	128	funded	fund	VERB
ftr-472	178	129	and	and	CCONJ
ftr-472	178	130	booked	book	VERB
ftr-472	178	131	by	by	ADP
ftr-472	178	132	a	a	DET
ftr-472	178	133	foreign	foreign	ADJ
ftr-472	178	134	branch	branch	NOUN
ftr-472	178	135	of	of	ADP
ftr-472	178	136	the	the	DET
ftr-472	178	137	bank	bank	NOUN
ftr-472	178	138	,	,	PUNCT
ftr-472	178	139	would	would	AUX
ftr-472	178	140	be	be	AUX
ftr-472	178	141	attributable	attributable	ADJ
ftr-472	178	142	to	to	ADP
ftr-472	178	143	the	the	DET
ftr-472	178	144	u.s	u.s	PROPN
ftr-472	178	145	.	.	PROPN
ftr-472	178	146	branch	branch	NOUN
ftr-472	178	147	and	and	CCONJ
ftr-472	178	148	therefore	therefore	ADV
ftr-472	178	149	would	would	AUX
ftr-472	178	150	give	give	VERB
ftr-472	178	151	rise	rise	NOUN
ftr-472	178	152	to	to	ADP
ftr-472	178	153	eci	eci	PROPN
ftr-472	178	154	.	.	PUNCT
ftr-472	179	1	similarly	similarly	ADV
ftr-472	179	2	,	,	PUNCT
ftr-472	179	3	in	in	ADP
ftr-472	179	4	what	what	PRON
ftr-472	179	5	probably	probably	ADV
ftr-472	179	6	is	be	AUX
ftr-472	179	7	a	a	DET
ftr-472	179	8	common	common	ADJ
ftr-472	179	9	fact	fact	NOUN
ftr-472	179	10	pattern	pattern	NOUN
ftr-472	179	11	,	,	PUNCT
ftr-472	179	12	a	a	DET
ftr-472	179	13	foreign	foreign	ADJ
ftr-472	179	14	bank	bank	NOUN
ftr-472	179	15	enjoying	enjoy	VERB
ftr-472	179	16	the	the	DET
ftr-472	179	17	benefits	benefit	NOUN
ftr-472	179	18	of	of	ADP
ftr-472	179	19	24	24	NUM
ftr-472	179	20	.	.	PUNCT
ftr-472	180	1	i	i	PRON
ftr-472	180	2	d.	d.	PROPN
ftr-472	180	3	25	25	NUM
ftr-472	180	4	.	.	PUNCT
ftr-472	181	1	i	i	PRON
ftr-472	181	2	d.	d.	VERB
ftr-472	181	3	depending	depend	VERB
ftr-472	181	4	on	on	ADP
ftr-472	181	5	the	the	DET
ftr-472	181	6	circumstances	circumstance	NOUN
ftr-472	181	7	,	,	PUNCT
ftr-472	181	8	it	it	PRON
ftr-472	181	9	is	be	AUX
ftr-472	181	10	possible	possible	ADJ
ftr-472	181	11	that	that	SCONJ
ftr-472	181	12	even	even	ADV
ftr-472	181	13	if	if	SCONJ
ftr-472	181	14	a	a	DET
ftr-472	181	15	related	relate	VERB
ftr-472	181	16	party	party	NOUN
ftr-472	181	17	loan	loan	NOUN
ftr-472	181	18	is	be	AUX
ftr-472	181	19	attributable	attributable	ADJ
ftr-472	181	20	to	to	ADP
ftr-472	181	21	the	the	DET
ftr-472	181	22	u.s	u.s	PROPN
ftr-472	181	23	.	.	PROPN
ftr-472	181	24	branch	branch	NOUN
ftr-472	181	25	,	,	PUNCT
ftr-472	181	26	it	it	PRON
ftr-472	181	27	might	might	AUX
ftr-472	181	28	be	be	AUX
ftr-472	181	29	viewed	view	VERB
ftr-472	181	30	as	as	ADP
ftr-472	181	31	not	not	PART
ftr-472	181	32	arising	arise	VERB
ftr-472	181	33	"	"	PUNCT
ftr-472	181	34	in	in	ADP
ftr-472	181	35	the	the	DET
ftr-472	181	36	course	course	NOUN
ftr-472	181	37	of	of	ADP
ftr-472	181	38	making	make	VERB
ftr-472	181	39	loans	loan	NOUN
ftr-472	181	40	to	to	ADP
ftr-472	181	41	the	the	DET
ftr-472	181	42	public	public	NOUN
ftr-472	181	43	"	"	PUNCT
ftr-472	181	44	and	and	CCONJ
ftr-472	181	45	therefore	therefore	ADV
ftr-472	181	46	as	as	ADP
ftr-472	181	47	falling	fall	VERB
ftr-472	181	48	in	in	ADP
ftr-472	181	49	the	the	DET
ftr-472	181	50	"	"	PUNCT
ftr-472	181	51	other	other	ADJ
ftr-472	181	52	securities	security	NOUN
ftr-472	181	53	"	"	PUNCT
ftr-472	181	54	basket	basket	NOUN
ftr-472	181	55	,	,	PUNCT
ftr-472	181	56	in	in	ADP
ftr-472	181	57	which	which	DET
ftr-472	181	58	case	case	NOUN
ftr-472	181	59	a	a	DET
ftr-472	181	60	portion	portion	NOUN
ftr-472	181	61	of	of	ADP
ftr-472	181	62	the	the	DET
ftr-472	181	63	resulting	result	VERB
ftr-472	181	64	income	income	NOUN
ftr-472	181	65	might	might	AUX
ftr-472	181	66	not	not	PART
ftr-472	181	67	be	be	AUX
ftr-472	181	68	ec	ec	PROPN
ftr-472	181	69	.	.	PUNCT
ftr-472	182	1	26	26	NUM
ftr-472	182	2	.	.	PUNCT
ftr-472	183	1	the	the	DET
ftr-472	183	2	concerns	concern	NOUN
ftr-472	183	3	discussed	discuss	VERB
ftr-472	183	4	in	in	ADP
ftr-472	183	5	the	the	DET
ftr-472	183	6	text	text	NOUN
ftr-472	183	7	increased	increase	VERB
ftr-472	183	8	as	as	ADP
ftr-472	183	9	a	a	DET
ftr-472	183	10	result	result	NOUN
ftr-472	183	11	of	of	ADP
ftr-472	183	12	a	a	DET
ftr-472	183	13	1984	1984	NUM
ftr-472	183	14	amendment	amendment	NOUN
ftr-472	183	15	of	of	ADP
ftr-472	183	16	the	the	DET
ftr-472	183	17	special	special	ADJ
ftr-472	183	18	eci	eci	PROPN
ftr-472	183	19	rule	rule	NOUN
ftr-472	183	20	for	for	ADP
ftr-472	183	21	banks	bank	NOUN
ftr-472	183	22	,	,	PUNCT
ftr-472	183	23	which	which	PRON
ftr-472	183	24	eliminated	eliminate	VERB
ftr-472	183	25	a	a	DET
ftr-472	183	26	requirement	requirement	NOUN
ftr-472	183	27	that	that	SCONJ
ftr-472	183	28	,	,	PUNCT
ftr-472	183	29	in	in	ADP
ftr-472	183	30	addition	addition	NOUN
ftr-472	183	31	to	to	ADP
ftr-472	183	32	"	"	PUNCT
ftr-472	183	33	active	active	ADJ
ftr-472	183	34	and	and	CCONJ
ftr-472	183	35	material	material	ADJ
ftr-472	183	36	participation	participation	NOUN
ftr-472	183	37	"	"	PUNCT
ftr-472	183	38	and	and	CCONJ
ftr-472	183	39	satisfaction	satisfaction	NOUN
ftr-472	183	40	of	of	ADP
ftr-472	183	41	the	the	DET
ftr-472	183	42	other	other	ADJ
ftr-472	183	43	conditions	condition	NOUN
ftr-472	183	44	described	describe	VERB
ftr-472	183	45	above	above	ADV
ftr-472	183	46	,	,	PUNCT
ftr-472	183	47	the	the	DET
ftr-472	183	48	security	security	NOUN
ftr-472	183	49	had	have	AUX
ftr-472	183	50	to	to	PART
ftr-472	183	51	be	be	AUX
ftr-472	183	52	held	hold	VERB
ftr-472	183	53	by	by	ADP
ftr-472	183	54	or	or	CCONJ
ftr-472	183	55	for	for	ADP
ftr-472	183	56	the	the	DET
ftr-472	183	57	u.s	u.s	PROPN
ftr-472	183	58	.	.	PROPN
ftr-472	183	59	branch	branch	NOUN
ftr-472	183	60	and	and	CCONJ
ftr-472	183	61	recorded	record	VERB
ftr-472	183	62	on	on	ADP
ftr-472	183	63	its	its	PRON
ftr-472	183	64	books	book	NOUN
ftr-472	183	65	and	and	CCONJ
ftr-472	183	66	records	record	NOUN
ftr-472	183	67	.	.	PUNCT
ftr-472	184	1	this	this	DET
ftr-472	184	2	booking	booking	NOUN
ftr-472	184	3	requirement	requirement	NOUN
ftr-472	184	4	was	be	AUX
ftr-472	184	5	deleted	delete	VERB
ftr-472	184	6	because	because	SCONJ
ftr-472	184	7	the	the	DET
ftr-472	184	8	irs	irs	PROPN
ftr-472	184	9	was	be	AUX
ftr-472	184	10	concerned	concern	VERB
ftr-472	184	11	that	that	SCONJ
ftr-472	184	12	it	it	PRON
ftr-472	184	13	had	have	VERB
ftr-472	184	14	the	the	DET
ftr-472	184	15	effect	effect	NOUN
ftr-472	184	16	of	of	ADP
ftr-472	184	17	making	make	VERB
ftr-472	184	18	eci	eci	PROPN
ftr-472	184	19	treatment	treatment	NOUN
ftr-472	184	20	elective	elective	NOUN
ftr-472	184	21	,	,	PUNCT
ftr-472	184	22	thereby	thereby	ADV
ftr-472	184	23	enabling	enable	VERB
ftr-472	184	24	foreign	foreign	ADJ
ftr-472	184	25	banks	bank	NOUN
ftr-472	184	26	that	that	PRON
ftr-472	184	27	were	be	AUX
ftr-472	184	28	eligible	eligible	ADJ
ftr-472	184	29	for	for	ADP
ftr-472	184	30	exemption	exemption	NOUN
ftr-472	184	31	from	from	ADP
ftr-472	184	32	withholding	withhold	VERB
ftr-472	184	33	tax	tax	NOUN
ftr-472	184	34	under	under	ADP
ftr-472	184	35	treaties	treaty	NOUN
ftr-472	184	36	to	to	PART
ftr-472	184	37	avoid	avoid	VERB
ftr-472	184	38	paying	pay	VERB
ftr-472	184	39	u.s	u.s	PROPN
ftr-472	184	40	.	.	PROPN
ftr-472	184	41	tax	tax	NOUN
ftr-472	184	42	on	on	ADP
ftr-472	184	43	loans	loan	NOUN
ftr-472	184	44	arranged	arrange	VERB
ftr-472	184	45	by	by	ADP
ftr-472	184	46	their	their	PRON
ftr-472	184	47	u.s	u.s	PROPN
ftr-472	184	48	.	.	PROPN
ftr-472	184	49	branches	branch	NOUN
ftr-472	184	50	but	but	CCONJ
ftr-472	184	51	booked	book	VERB
ftr-472	184	52	elsewhere	elsewhere	ADV
ftr-472	184	53	.	.	PUNCT
ftr-472	185	1	see	see	VERB
ftr-472	185	2	lr-34	lr-34	NOUN
ftr-472	185	3	-	-	PUNCT
ftr-472	185	4	80	80	NUM
ftr-472	185	5	,	,	PUNCT
ftr-472	185	6	1982	1982	NUM
ftr-472	185	7	-	-	SYM
ftr-472	185	8	2	2	NUM
ftr-472	185	9	c.b	c.b	PROPN
ftr-472	185	10	.	.	PROPN
ftr-472	185	11	877	877	NUM
ftr-472	185	12	;	;	PUNCT
ftr-472	186	1	t.d	t.d	PROPN
ftr-472	186	2	.	.	PROPN
ftr-472	186	3	7958	7958	NUM
ftr-472	186	4	,	,	PUNCT
ftr-472	186	5	1984	1984	NUM
ftr-472	186	6	-	-	SYM
ftr-472	186	7	1	1	NUM
ftr-472	186	8	c.b	c.b	PROPN
ftr-472	186	9	.	.	PROPN
ftr-472	186	10	174	174	NUM
ftr-472	186	11	.	.	PUNCT
ftr-472	187	1	[	[	X
ftr-472	187	2	vol	vol	NOUN
ftr-472	187	3	2:1	2:1	NUM
ftr-472	187	4	19941	19941	NUM
ftr-472	187	5	u.s	u.s	PROPN
ftr-472	187	6	.	.	PROPN
ftr-472	187	7	federal	federal	PROPN
ftr-472	187	8	income	income	NOUN
ftr-472	187	9	taxation	taxation	NOUN
ftr-472	187	10	of	of	ADP
ftr-472	187	11	u.s	u.s	PROPN
ftr-472	187	12	.	.	PROPN
ftr-472	187	13	branches	branch	NOUN
ftr-472	187	14	of	of	ADP
ftr-472	187	15	foreign	foreign	ADJ
ftr-472	187	16	banks	bank	NOUN
ftr-472	187	17	13	13	NUM
ftr-472	187	18	a	a	DET
ftr-472	187	19	tax	tax	NOUN
ftr-472	187	20	treaty	treaty	NOUN
ftr-472	187	21	exempting	exempt	VERB
ftr-472	187	22	u.s	u.s	PROPN
ftr-472	187	23	.	.	PROPN
ftr-472	187	24	source	source	NOUN
ftr-472	187	25	interest	interest	NOUN
ftr-472	187	26	from	from	ADP
ftr-472	187	27	withholding	withhold	VERB
ftr-472	187	28	tax	tax	NOUN
ftr-472	187	29	runs	run	VERB
ftr-472	187	30	the	the	DET
ftr-472	187	31	risk	risk	NOUN
ftr-472	187	32	of	of	ADP
ftr-472	187	33	having	have	VERB
ftr-472	187	34	income	income	NOUN
ftr-472	187	35	and	and	CCONJ
ftr-472	187	36	gains	gain	NOUN
ftr-472	187	37	on	on	ADP
ftr-472	187	38	various	various	ADJ
ftr-472	187	39	loans	loan	NOUN
ftr-472	187	40	that	that	PRON
ftr-472	187	41	are	be	AUX
ftr-472	187	42	funded	fund	VERB
ftr-472	187	43	and	and	CCONJ
ftr-472	187	44	booked	book	VERB
ftr-472	187	45	by	by	ADP
ftr-472	187	46	non	non	ADJ
ftr-472	187	47	-	-	ADJ
ftr-472	187	48	u.s	u.s	PROPN
ftr-472	187	49	.	.	PROPN
ftr-472	187	50	offices	office	NOUN
ftr-472	187	51	treated	treat	VERB
ftr-472	187	52	as	as	ADP
ftr-472	187	53	eci	eci	PROPN
ftr-472	187	54	if	if	SCONJ
ftr-472	187	55	a	a	DET
ftr-472	187	56	u.s	u.s	PROPN
ftr-472	187	57	.	.	PROPN
ftr-472	187	58	branch	branch	NOUN
ftr-472	187	59	participates	participate	VERB
ftr-472	187	60	in	in	ADP
ftr-472	187	61	essential	essential	ADJ
ftr-472	187	62	functions	function	NOUN
ftr-472	187	63	necessary	necessary	ADJ
ftr-472	187	64	to	to	ADP
ftr-472	187	65	the	the	DET
ftr-472	187	66	acquisition	acquisition	NOUN
ftr-472	187	67	of	of	ADP
ftr-472	187	68	the	the	DET
ftr-472	187	69	loan	loan	NOUN
ftr-472	187	70	(	(	PUNCT
ftr-472	187	71	such	such	ADJ
ftr-472	187	72	as	as	ADP
ftr-472	187	73	performing	perform	VERB
ftr-472	187	74	the	the	DET
ftr-472	187	75	credit	credit	NOUN
ftr-472	187	76	analysis	analysis	NOUN
ftr-472	187	77	of	of	ADP
ftr-472	187	78	the	the	DET
ftr-472	187	79	u.s	u.s	PROPN
ftr-472	187	80	.	.	PROPN
ftr-472	187	81	or	or	CCONJ
ftr-472	187	82	latin	latin	ADJ
ftr-472	187	83	american	american	ADJ
ftr-472	187	84	subsidiaries	subsidiary	NOUN
ftr-472	187	85	of	of	ADP
ftr-472	187	86	a	a	DET
ftr-472	187	87	multinational	multinational	ADJ
ftr-472	187	88	borrowing	borrowing	NOUN
ftr-472	187	89	group	group	NOUN
ftr-472	187	90	)	)	PUNCT
ftr-472	187	91	.	.	PUNCT
ftr-472	188	1	two	two	NUM
ftr-472	188	2	aspects	aspect	NOUN
ftr-472	188	3	of	of	ADP
ftr-472	188	4	the	the	DET
ftr-472	188	5	foregoing	forego	VERB
ftr-472	188	6	situations	situation	NOUN
ftr-472	188	7	are	be	AUX
ftr-472	188	8	potentially	potentially	ADV
ftr-472	188	9	troublesome	troublesome	ADJ
ftr-472	188	10	for	for	ADP
ftr-472	188	11	foreign	foreign	ADJ
ftr-472	188	12	banks	bank	NOUN
ftr-472	188	13	seeking	seek	VERB
ftr-472	188	14	to	to	PART
ftr-472	188	15	avoid	avoid	VERB
ftr-472	188	16	eci	eci	PROPN
ftr-472	188	17	.	.	PUNCT
ftr-472	189	1	first	first	ADV
ftr-472	189	2	,	,	PUNCT
ftr-472	189	3	it	it	PRON
ftr-472	189	4	is	be	AUX
ftr-472	189	5	not	not	PART
ftr-472	189	6	clear	clear	ADJ
ftr-472	189	7	what	what	DET
ftr-472	189	8	level	level	NOUN
ftr-472	189	9	of	of	ADP
ftr-472	189	10	involvement	involvement	NOUN
ftr-472	189	11	is	be	AUX
ftr-472	189	12	treated	treat	VERB
ftr-472	189	13	as	as	ADP
ftr-472	189	14	"	"	PUNCT
ftr-472	189	15	active	active	ADJ
ftr-472	189	16	and	and	CCONJ
ftr-472	189	17	material	material	ADJ
ftr-472	189	18	participation	participation	NOUN
ftr-472	189	19	.	.	PUNCT
ftr-472	189	20	"	"	PUNCT
ftr-472	190	1	for	for	ADP
ftr-472	190	2	example	example	NOUN
ftr-472	190	3	,	,	PUNCT
ftr-472	190	4	is	be	AUX
ftr-472	190	5	performing	perform	VERB
ftr-472	190	6	a	a	DET
ftr-472	190	7	credit	credit	NOUN
ftr-472	190	8	analysis	analysis	NOUN
ftr-472	190	9	,	,	PUNCT
ftr-472	190	10	without	without	ADP
ftr-472	190	11	negotiating	negotiate	VERB
ftr-472	190	12	any	any	DET
ftr-472	190	13	terms	term	NOUN
ftr-472	190	14	(	(	PUNCT
ftr-472	190	15	such	such	ADJ
ftr-472	190	16	as	as	ADP
ftr-472	190	17	collateral	collateral	NOUN
ftr-472	190	18	)	)	PUNCT
ftr-472	190	19	sufficient	sufficient	ADJ
ftr-472	190	20	?	?	PUNCT
ftr-472	191	1	what	what	PRON
ftr-472	191	2	if	if	SCONJ
ftr-472	191	3	the	the	DET
ftr-472	191	4	borrower	borrower	NOUN
ftr-472	191	5	(	(	PUNCT
ftr-472	191	6	or	or	CCONJ
ftr-472	191	7	its	its	PRON
ftr-472	191	8	parent	parent	NOUN
ftr-472	191	9	)	)	PUNCT
ftr-472	191	10	is	be	AUX
ftr-472	191	11	headquartered	headquarter	VERB
ftr-472	191	12	in	in	ADP
ftr-472	191	13	the	the	DET
ftr-472	191	14	united	united	PROPN
ftr-472	191	15	states	states	PROPN
ftr-472	191	16	and	and	CCONJ
ftr-472	191	17	employees	employee	NOUN
ftr-472	191	18	of	of	ADP
ftr-472	191	19	the	the	DET
ftr-472	191	20	u.s	u.s	PROPN
ftr-472	191	21	.	.	PROPN
ftr-472	191	22	branch	branch	PROPN
ftr-472	191	23	assist	assist	NOUN
ftr-472	191	24	in	in	ADP
ftr-472	191	25	maintaining	maintain	VERB
ftr-472	191	26	the	the	DET
ftr-472	191	27	client	client	NOUN
ftr-472	191	28	relationship	relationship	NOUN
ftr-472	191	29	but	but	CCONJ
ftr-472	191	30	do	do	AUX
ftr-472	191	31	not	not	PART
ftr-472	191	32	negotiate	negotiate	VERB
ftr-472	191	33	the	the	DET
ftr-472	191	34	terms	term	NOUN
ftr-472	191	35	of	of	ADP
ftr-472	191	36	a	a	DET
ftr-472	191	37	particular	particular	ADJ
ftr-472	191	38	loan	loan	NOUN
ftr-472	191	39	?	?	PUNCT
ftr-472	192	1	what	what	PRON
ftr-472	192	2	if	if	SCONJ
ftr-472	192	3	they	they	PRON
ftr-472	192	4	act	act	VERB
ftr-472	192	5	as	as	ADP
ftr-472	192	6	an	an	DET
ftr-472	192	7	intermediary	intermediary	NOUN
ftr-472	192	8	in	in	ADP
ftr-472	192	9	forwarding	forward	VERB
ftr-472	192	10	terms	term	NOUN
ftr-472	192	11	between	between	ADP
ftr-472	192	12	the	the	DET
ftr-472	192	13	borrower	borrower	NOUN
ftr-472	192	14	and	and	CCONJ
ftr-472	192	15	the	the	DET
ftr-472	192	16	home	home	NOUN
ftr-472	192	17	office	office	NOUN
ftr-472	192	18	and	and	CCONJ
ftr-472	192	19	discussing	discuss	VERB
ftr-472	192	20	the	the	DET
ftr-472	192	21	parties	party	NOUN
ftr-472	192	22	'	'	PART
ftr-472	192	23	respective	respective	ADJ
ftr-472	192	24	positions	position	NOUN
ftr-472	192	25	,	,	PUNCT
ftr-472	192	26	but	but	CCONJ
ftr-472	192	27	do	do	AUX
ftr-472	192	28	not	not	PART
ftr-472	192	29	have	have	VERB
ftr-472	192	30	independent	independent	ADJ
ftr-472	192	31	negotiating	negotiating	NOUN
ftr-472	192	32	authority	authority	NOUN
ftr-472	192	33	?	?	PUNCT
ftr-472	193	1	second	second	ADJ
ftr-472	193	2	,	,	PUNCT
ftr-472	193	3	once	once	SCONJ
ftr-472	193	4	the	the	DET
ftr-472	193	5	threshold	threshold	NOUN
ftr-472	193	6	of	of	ADP
ftr-472	193	7	"	"	PUNCT
ftr-472	193	8	active	active	ADJ
ftr-472	193	9	and	and	CCONJ
ftr-472	193	10	material	material	ADJ
ftr-472	193	11	participation	participation	NOUN
ftr-472	193	12	"	"	PUNCT
ftr-472	193	13	is	be	AUX
ftr-472	193	14	crossed	cross	VERB
ftr-472	193	15	,	,	PUNCT
ftr-472	193	16	all	all	DET
ftr-472	193	17	income	income	NOUN
ftr-472	193	18	from	from	ADP
ftr-472	193	19	the	the	DET
ftr-472	193	20	loan	loan	NOUN
ftr-472	193	21	is	be	AUX
ftr-472	193	22	eci	eci	PROPN
ftr-472	193	23	,	,	PUNCT
ftr-472	193	24	regardless	regardless	ADV
ftr-472	193	25	of	of	ADP
ftr-472	193	26	the	the	DET
ftr-472	193	27	relative	relative	ADJ
ftr-472	193	28	involvement	involvement	NOUN
ftr-472	193	29	of	of	ADP
ftr-472	193	30	the	the	DET
ftr-472	193	31	u.s	u.s	PROPN
ftr-472	193	32	.	.	PROPN
ftr-472	193	33	branch	branch	PROPN
ftr-472	193	34	and	and	CCONJ
ftr-472	193	35	other	other	ADJ
ftr-472	193	36	offices	office	NOUN
ftr-472	193	37	of	of	ADP
ftr-472	193	38	the	the	DET
ftr-472	193	39	bank	bank	NOUN
ftr-472	193	40	.	.	PUNCT
ftr-472	194	1	as	as	ADP
ftr-472	194	2	a	a	DET
ftr-472	194	3	result	result	NOUN
ftr-472	194	4	,	,	PUNCT
ftr-472	194	5	the	the	DET
ftr-472	194	6	bank	bank	NOUN
ftr-472	194	7	may	may	AUX
ftr-472	194	8	be	be	AUX
ftr-472	194	9	exposed	expose	VERB
ftr-472	194	10	to	to	ADP
ftr-472	194	11	double	double	ADJ
ftr-472	194	12	taxation	taxation	NOUN
ftr-472	194	13	,	,	PUNCT
ftr-472	194	14	particularly	particularly	ADV
ftr-472	194	15	if	if	SCONJ
ftr-472	194	16	it	it	PRON
ftr-472	194	17	(	(	PUNCT
ftr-472	194	18	or	or	CCONJ
ftr-472	194	19	another	another	DET
ftr-472	194	20	taxing	tax	VERB
ftr-472	194	21	authority	authority	NOUN
ftr-472	194	22	)	)	PUNCT
ftr-472	194	23	considers	consider	VERB
ftr-472	194	24	the	the	DET
ftr-472	194	25	loan	loan	NOUN
ftr-472	194	26	to	to	PART
ftr-472	194	27	have	have	AUX
ftr-472	194	28	been	be	AUX
ftr-472	194	29	generated	generate	VERB
ftr-472	194	30	primarily	primarily	ADV
ftr-472	194	31	by	by	ADP
ftr-472	194	32	another	another	DET
ftr-472	194	33	office	office	NOUN
ftr-472	194	34	,	,	PUNCT
ftr-472	194	35	which	which	PRON
ftr-472	194	36	,	,	PUNCT
ftr-472	194	37	for	for	ADP
ftr-472	194	38	example	example	NOUN
ftr-472	194	39	,	,	PUNCT
ftr-472	194	40	funds	fund	NOUN
ftr-472	194	41	or	or	CCONJ
ftr-472	194	42	books	book	VERB
ftr-472	194	43	the	the	DET
ftr-472	194	44	loan	loan	NOUN
ftr-472	194	45	.	.	PUNCT
ftr-472	195	1	one	one	NUM
ftr-472	195	2	approach	approach	NOUN
ftr-472	195	3	for	for	ADP
ftr-472	195	4	dealing	deal	VERB
ftr-472	195	5	with	with	ADP
ftr-472	195	6	these	these	DET
ftr-472	195	7	problems	problem	NOUN
ftr-472	195	8	might	might	AUX
ftr-472	195	9	be	be	AUX
ftr-472	195	10	to	to	PART
ftr-472	195	11	replace	replace	VERB
ftr-472	195	12	the	the	DET
ftr-472	195	13	all	all	DET
ftr-472	195	14	or	or	CCONJ
ftr-472	195	15	nothing	nothing	PRON
ftr-472	195	16	approach	approach	NOUN
ftr-472	195	17	of	of	ADP
ftr-472	195	18	the	the	DET
ftr-472	195	19	existing	exist	VERB
ftr-472	195	20	rules	rule	NOUN
ftr-472	195	21	with	with	ADP
ftr-472	195	22	an	an	DET
ftr-472	195	23	allocation	allocation	NOUN
ftr-472	195	24	formula	formula	NOUN
ftr-472	195	25	that	that	PRON
ftr-472	195	26	takes	take	VERB
ftr-472	195	27	into	into	ADP
ftr-472	195	28	account	account	NOUN
ftr-472	195	29	the	the	DET
ftr-472	195	30	relative	relative	ADJ
ftr-472	195	31	economic	economic	ADJ
ftr-472	195	32	contributions	contribution	NOUN
ftr-472	195	33	of	of	ADP
ftr-472	195	34	various	various	ADJ
ftr-472	195	35	offices	office	NOUN
ftr-472	195	36	of	of	ADP
ftr-472	195	37	a	a	DET
ftr-472	195	38	bank	bank	NOUN
ftr-472	195	39	.	.	PUNCT
ftr-472	196	1	i	i	PRON
ftr-472	196	2	do	do	AUX
ftr-472	196	3	not	not	PART
ftr-472	196	4	favor	favor	VERB
ftr-472	196	5	that	that	DET
ftr-472	196	6	solution	solution	NOUN
ftr-472	196	7	,	,	PUNCT
ftr-472	196	8	for	for	ADP
ftr-472	196	9	reasons	reason	NOUN
ftr-472	196	10	discussed	discuss	VERB
ftr-472	196	11	in	in	ADP
ftr-472	196	12	part	part	NOUN
ftr-472	196	13	ii.c.3	ii.c.3	NOUN
ftr-472	196	14	.	.	PUNCT
ftr-472	197	1	instead	instead	ADV
ftr-472	197	2	,	,	PUNCT
ftr-472	197	3	further	further	ADJ
ftr-472	197	4	guidance	guidance	NOUN
ftr-472	197	5	should	should	AUX
ftr-472	197	6	be	be	AUX
ftr-472	197	7	provided	provide	VERB
ftr-472	197	8	regarding	regard	VERB
ftr-472	197	9	the	the	DET
ftr-472	197	10	application	application	NOUN
ftr-472	197	11	of	of	ADP
ftr-472	197	12	the	the	DET
ftr-472	197	13	"	"	PUNCT
ftr-472	197	14	active	active	ADJ
ftr-472	197	15	and	and	CCONJ
ftr-472	197	16	material	material	NOUN
ftr-472	197	17	participation	participation	NOUN
ftr-472	197	18	"	"	PUNCT
ftr-472	197	19	standard	standard	NOUN
ftr-472	197	20	to	to	ADP
ftr-472	197	21	common	common	ADJ
ftr-472	197	22	situations	situation	NOUN
ftr-472	197	23	that	that	PRON
ftr-472	197	24	are	be	AUX
ftr-472	197	25	not	not	PART
ftr-472	197	26	addressed	address	VERB
ftr-472	197	27	in	in	ADP
ftr-472	197	28	the	the	DET
ftr-472	197	29	regulations	regulation	NOUN
ftr-472	197	30	or	or	CCONJ
ftr-472	197	31	in	in	ADP
ftr-472	197	32	revenue	revenue	NOUN
ftr-472	197	33	ruling	rule	VERB
ftr-472	197	34	86	86	NUM
ftr-472	197	35	-	-	SYM
ftr-472	197	36	154	154	NUM
ftr-472	197	37	.	.	PUNCT
ftr-472	198	1	in	in	ADP
ftr-472	198	2	addition	addition	NOUN
ftr-472	198	3	,	,	PUNCT
ftr-472	198	4	a	a	DET
ftr-472	198	5	more	more	ADV
ftr-472	198	6	appropriate	appropriate	ADJ
ftr-472	198	7	balance	balance	NOUN
ftr-472	198	8	between	between	ADP
ftr-472	198	9	u.s	u.s	PROPN
ftr-472	198	10	.	.	PROPN
ftr-472	198	11	and	and	CCONJ
ftr-472	198	12	foreign	foreign	ADJ
ftr-472	198	13	taxing	tax	VERB
ftr-472	198	14	jurisdictions	jurisdiction	NOUN
ftr-472	198	15	should	should	AUX
ftr-472	198	16	be	be	AUX
ftr-472	198	17	struck	strike	VERB
ftr-472	198	18	by	by	ADP
ftr-472	198	19	adding	add	VERB
ftr-472	198	20	an	an	DET
ftr-472	198	21	exception	exception	NOUN
ftr-472	198	22	to	to	ADP
ftr-472	198	23	the	the	DET
ftr-472	198	24	special	special	ADJ
ftr-472	198	25	eci	eci	PROPN
ftr-472	198	26	rule	rule	NOUN
ftr-472	198	27	for	for	ADP
ftr-472	198	28	banks	bank	NOUN
ftr-472	198	29	.	.	PUNCT
ftr-472	199	1	under	under	ADP
ftr-472	199	2	this	this	DET
ftr-472	199	3	exception	exception	NOUN
ftr-472	199	4	,	,	PUNCT
ftr-472	199	5	interest	interest	NOUN
ftr-472	199	6	income	income	NOUN
ftr-472	199	7	on	on	ADP
ftr-472	199	8	a	a	DET
ftr-472	199	9	debt	debt	NOUN
ftr-472	199	10	security	security	NOUN
ftr-472	199	11	issued	issue	VERB
ftr-472	199	12	by	by	ADP
ftr-472	199	13	a	a	DET
ftr-472	199	14	foreign	foreign	ADJ
ftr-472	199	15	corporation	corporation	NOUN
ftr-472	199	16	(	(	PUNCT
ftr-472	199	17	and	and	CCONJ
ftr-472	199	18	gain	gain	VERB
ftr-472	199	19	or	or	CCONJ
ftr-472	199	20	loss	loss	NOUN
ftr-472	199	21	on	on	ADP
ftr-472	199	22	the	the	DET
ftr-472	199	23	security	security	NOUN
ftr-472	199	24	)	)	PUNCT
ftr-472	199	25	would	would	AUX
ftr-472	199	26	not	not	PART
ftr-472	199	27	be	be	AUX
ftr-472	199	28	attributable	attributable	ADJ
ftr-472	199	29	to	to	ADP
ftr-472	199	30	the	the	DET
ftr-472	199	31	u.s	u.s	PROPN
ftr-472	199	32	.	.	PROPN
ftr-472	199	33	branch	branch	NOUN
ftr-472	199	34	and	and	CCONJ
ftr-472	199	35	therefore	therefore	ADV
ftr-472	199	36	would	would	AUX
ftr-472	199	37	not	not	PART
ftr-472	199	38	be	be	AUX
ftr-472	199	39	eci	eci	PROPN
ftr-472	199	40	if	if	SCONJ
ftr-472	199	41	a	a	DET
ftr-472	199	42	foreign	foreign	ADJ
ftr-472	199	43	office	office	NOUN
ftr-472	199	44	of	of	ADP
ftr-472	199	45	the	the	DET
ftr-472	199	46	bank	bank	NOUN
ftr-472	199	47	actively	actively	ADV
ftr-472	199	48	and	and	CCONJ
ftr-472	199	49	materially	materially	ADV
ftr-472	199	50	participates	participate	VERB
ftr-472	199	51	in	in	ADP
ftr-472	199	52	the	the	DET
ftr-472	199	53	acquisition	acquisition	NOUN
ftr-472	199	54	of	of	ADP
ftr-472	199	55	the	the	DET
ftr-472	199	56	loan	loan	NOUN
ftr-472	199	57	,	,	PUNCT
ftr-472	199	58	funds	fund	VERB
ftr-472	199	59	the	the	DET
ftr-472	199	60	loan	loan	NOUN
ftr-472	199	61	,	,	PUNCT
ftr-472	199	62	and	and	CCONJ
ftr-472	199	63	records	record	VERB
ftr-472	199	64	it	it	PRON
ftr-472	199	65	on	on	ADP
ftr-472	199	66	its	its	PRON
ftr-472	199	67	books.2	books.2	NOUN
ftr-472	199	68	'	'	PUNCT
ftr-472	199	69	under	under	ADP
ftr-472	199	70	the	the	DET
ftr-472	199	71	proposed	propose	VERB
ftr-472	199	72	exception	exception	NOUN
ftr-472	199	73	,	,	PUNCT
ftr-472	199	74	if	if	SCONJ
ftr-472	199	75	a	a	DET
ftr-472	199	76	non	non	ADJ
ftr-472	199	77	-	-	ADJ
ftr-472	199	78	u.s	u.s	PROPN
ftr-472	199	79	.	.	PROPN
ftr-472	199	80	office	office	PROPN
ftr-472	199	81	27	27	NUM
ftr-472	199	82	.	.	PUNCT
ftr-472	200	1	more	more	ADV
ftr-472	200	2	specifically	specifically	ADV
ftr-472	200	3	,	,	PUNCT
ftr-472	200	4	in	in	ADP
ftr-472	200	5	addition	addition	NOUN
ftr-472	200	6	to	to	ADP
ftr-472	200	7	debt	debt	NOUN
ftr-472	200	8	securities	security	NOUN
ftr-472	200	9	issued	issue	VERB
ftr-472	200	10	by	by	ADP
ftr-472	200	11	foreign	foreign	ADJ
ftr-472	200	12	corporations	corporation	NOUN
ftr-472	200	13	,	,	PUNCT
ftr-472	200	14	the	the	DET
ftr-472	200	15	exception	exception	NOUN
ftr-472	200	16	should	should	AUX
ftr-472	200	17	apply	apply	VERB
ftr-472	200	18	to	to	ADP
ftr-472	200	19	any	any	DET
ftr-472	200	20	such	such	ADJ
ftr-472	200	21	debt	debt	NOUN
ftr-472	200	22	security	security	NOUN
ftr-472	200	23	that	that	PRON
ftr-472	200	24	gives	give	VERB
ftr-472	200	25	rise	rise	NOUN
ftr-472	200	26	to	to	ADP
ftr-472	200	27	foreign	foreign	ADJ
ftr-472	200	28	source	source	NOUN
ftr-472	200	29	interest	interest	NOUN
ftr-472	200	30	income	income	NOUN
ftr-472	200	31	,	,	PUNCT
ftr-472	200	32	which	which	PRON
ftr-472	200	33	also	also	ADV
ftr-472	200	34	includes	include	VERB
ftr-472	200	35	interest	interest	NOUN
ftr-472	200	36	received	receive	VERB
ftr-472	200	37	from	from	ADP
ftr-472	200	38	a	a	DET
ftr-472	200	39	foreign	foreign	ADJ
ftr-472	200	40	noncorporate	noncorporate	NOUN
ftr-472	200	41	resident	resident	NOUN
ftr-472	200	42	or	or	CCONJ
ftr-472	200	43	from	from	ADP
ftr-472	200	44	a	a	DET
ftr-472	200	45	domestic	domestic	ADJ
ftr-472	200	46	corporation	corporation	NOUN
ftr-472	200	47	at	at	ADV
ftr-472	200	48	least	least	ADV
ftr-472	200	49	80	80	NUM
ftr-472	200	50	%	%	NOUN
ftr-472	200	51	of	of	ADP
ftr-472	200	52	the	the	DET
ftr-472	200	53	gross	gross	ADJ
ftr-472	200	54	income	income	NOUN
ftr-472	200	55	of	of	ADP
ftr-472	200	56	which	which	PRON
ftr-472	200	57	during	during	ADP
ftr-472	200	58	a	a	DET
ftr-472	200	59	three	three	NUM
ftr-472	200	60	-	-	PUNCT
ftr-472	200	61	year	year	NOUN
ftr-472	200	62	testing	testing	NOUN
ftr-472	200	63	period	period	NOUN
ftr-472	200	64	is	be	AUX
ftr-472	200	65	active	active	ADJ
ftr-472	200	66	foreign	foreign	ADJ
ftr-472	200	67	business	business	NOUN
ftr-472	200	68	income	income	NOUN
ftr-472	200	69	.	.	PUNCT
ftr-472	201	1	irc	irc	PROPN
ftr-472	201	2	§	§	PROPN
ftr-472	201	3	§	§	PROPN
ftr-472	201	4	861(a	861(a	PROPN
ftr-472	201	5	)	)	PUNCT
ftr-472	201	6	,	,	PUNCT
ftr-472	201	7	(	(	PUNCT
ftr-472	201	8	c	c	NOUN
ftr-472	201	9	)	)	PUNCT
ftr-472	201	10	;	;	PUNCT
ftr-472	201	11	862(a)(1	862(a)(1	NUM
ftr-472	201	12	)	)	PUNCT
ftr-472	201	13	.	.	PUNCT
ftr-472	202	1	also	also	ADV
ftr-472	202	2	,	,	PUNCT
ftr-472	202	3	under	under	ADP
ftr-472	202	4	several	several	ADJ
ftr-472	202	5	income	income	NOUN
ftr-472	202	6	tax	tax	NOUN
ftr-472	202	7	treaties	treaty	NOUN
ftr-472	202	8	,	,	PUNCT
ftr-472	202	9	interest	interest	NOUN
ftr-472	202	10	on	on	ADP
ftr-472	202	11	a	a	DET
ftr-472	202	12	loan	loan	NOUN
ftr-472	202	13	to	to	ADP
ftr-472	202	14	a	a	DET
ftr-472	202	15	non	non	ADJ
ftr-472	202	16	-	-	ADJ
ftr-472	202	17	u.s	u.s	ADJ
ftr-472	202	18	.	.	PROPN
ftr-472	202	19	permanent	permanent	ADJ
ftr-472	202	20	establishment	establishment	NOUN
ftr-472	202	21	of	of	ADP
ftr-472	202	22	a	a	DET
ftr-472	202	23	u.s	u.s	PROPN
ftr-472	202	24	.	.	PROPN
ftr-472	202	25	florida	florida	PROPN
ftr-472	202	26	tax	tax	PROPN
ftr-472	202	27	review	review	NOUN
ftr-472	202	28	of	of	ADP
ftr-472	202	29	a	a	DET
ftr-472	202	30	foreign	foreign	ADJ
ftr-472	202	31	bank	bank	NOUN
ftr-472	202	32	makes	make	VERB
ftr-472	202	33	a	a	DET
ftr-472	202	34	loan	loan	NOUN
ftr-472	202	35	to	to	ADP
ftr-472	202	36	a	a	DET
ftr-472	202	37	non	non	ADJ
ftr-472	202	38	-	-	ADJ
ftr-472	202	39	u.s	u.s	PROPN
ftr-472	202	40	.	.	PROPN
ftr-472	202	41	subsidiary	subsidiary	NOUN
ftr-472	202	42	of	of	ADP
ftr-472	202	43	a	a	DET
ftr-472	202	44	multinational	multinational	ADJ
ftr-472	202	45	group	group	NOUN
ftr-472	202	46	,	,	PUNCT
ftr-472	202	47	interest	interest	NOUN
ftr-472	202	48	on	on	ADP
ftr-472	202	49	the	the	DET
ftr-472	202	50	loan	loan	NOUN
ftr-472	202	51	would	would	AUX
ftr-472	202	52	not	not	PART
ftr-472	202	53	be	be	AUX
ftr-472	202	54	eci	eci	PROPN
ftr-472	202	55	even	even	ADV
ftr-472	202	56	if	if	SCONJ
ftr-472	202	57	the	the	DET
ftr-472	202	58	u.s	u.s	PROPN
ftr-472	202	59	.	.	PROPN
ftr-472	202	60	branch	branch	NOUN
ftr-472	202	61	of	of	ADP
ftr-472	202	62	the	the	DET
ftr-472	202	63	bank	bank	NOUN
ftr-472	202	64	is	be	AUX
ftr-472	202	65	involved	involve	VERB
ftr-472	202	66	in	in	ADP
ftr-472	202	67	the	the	DET
ftr-472	202	68	acquisition	acquisition	NOUN
ftr-472	202	69	of	of	ADP
ftr-472	202	70	the	the	DET
ftr-472	202	71	loan	loan	NOUN
ftr-472	202	72	(	(	PUNCT
ftr-472	202	73	for	for	ADP
ftr-472	202	74	example	example	NOUN
ftr-472	202	75	,	,	PUNCT
ftr-472	202	76	by	by	ADP
ftr-472	202	77	participating	participate	VERB
ftr-472	202	78	in	in	ADP
ftr-472	202	79	negotiations	negotiation	NOUN
ftr-472	202	80	with	with	ADP
ftr-472	202	81	the	the	DET
ftr-472	202	82	u.s	u.s	PROPN
ftr-472	202	83	.	.	PROPN
ftr-472	202	84	parent	parent	NOUN
ftr-472	202	85	or	or	CCONJ
ftr-472	202	86	in	in	ADP
ftr-472	202	87	performing	perform	VERB
ftr-472	202	88	a	a	DET
ftr-472	202	89	credit	credit	NOUN
ftr-472	202	90	analysis	analysis	NOUN
ftr-472	202	91	)	)	PUNCT
ftr-472	202	92	.	.	PUNCT
ftr-472	203	1	on	on	ADP
ftr-472	203	2	the	the	DET
ftr-472	203	3	other	other	ADJ
ftr-472	203	4	hand	hand	NOUN
ftr-472	203	5	,	,	PUNCT
ftr-472	203	6	if	if	SCONJ
ftr-472	203	7	the	the	DET
ftr-472	203	8	loan	loan	NOUN
ftr-472	203	9	is	be	AUX
ftr-472	203	10	made	make	VERB
ftr-472	203	11	to	to	ADP
ftr-472	203	12	a	a	DET
ftr-472	203	13	u.s	u.s	PROPN
ftr-472	203	14	.	.	PROPN
ftr-472	203	15	corporation	corporation	NOUN
ftr-472	203	16	,	,	PUNCT
ftr-472	203	17	the	the	DET
ftr-472	203	18	interest	interest	NOUN
ftr-472	203	19	would	would	AUX
ftr-472	203	20	generally	generally	ADV
ftr-472	203	21	be	be	AUX
ftr-472	203	22	eci	eci	PROPN
ftr-472	203	23	if	if	SCONJ
ftr-472	203	24	the	the	DET
ftr-472	203	25	u.s	u.s	PROPN
ftr-472	203	26	.	.	PROPN
ftr-472	203	27	branch	branch	NOUN
ftr-472	203	28	of	of	ADP
ftr-472	203	29	the	the	DET
ftr-472	203	30	bank	bank	NOUN
ftr-472	203	31	actively	actively	ADV
ftr-472	203	32	and	and	CCONJ
ftr-472	203	33	materially	materially	ADV
ftr-472	203	34	participates	participate	VERB
ftr-472	203	35	,	,	PUNCT
ftr-472	203	36	regardless	regardless	ADV
ftr-472	203	37	of	of	ADP
ftr-472	203	38	the	the	DET
ftr-472	203	39	level	level	NOUN
ftr-472	203	40	of	of	ADP
ftr-472	203	41	involvement	involvement	NOUN
ftr-472	203	42	of	of	ADP
ftr-472	203	43	a	a	DET
ftr-472	203	44	foreign	foreign	ADJ
ftr-472	203	45	office	office	NOUN
ftr-472	203	46	.	.	PUNCT
ftr-472	204	1	regulations	regulation	NOUN
ftr-472	204	2	section	section	VERB
ftr-472	204	3	1.864	1.864	NUM
ftr-472	204	4	-	-	SYM
ftr-472	204	5	5(c)(5)(vi	5(c)(5)(vi	NUM
ftr-472	204	6	)	)	PUNCT
ftr-472	204	7	provides	provide	VERB
ftr-472	204	8	that	that	SCONJ
ftr-472	204	9	interest	interest	NOUN
ftr-472	204	10	income	income	NOUN
ftr-472	204	11	and	and	CCONJ
ftr-472	204	12	gains	gain	NOUN
ftr-472	204	13	from	from	ADP
ftr-472	204	14	debt	debt	NOUN
ftr-472	204	15	securities	security	NOUN
ftr-472	204	16	that	that	PRON
ftr-472	204	17	are	be	AUX
ftr-472	204	18	not	not	PART
ftr-472	204	19	eci	eci	PROPN
ftr-472	204	20	under	under	ADP
ftr-472	204	21	the	the	DET
ftr-472	204	22	special	special	ADJ
ftr-472	204	23	eci	eci	PROPN
ftr-472	204	24	rule	rule	NOUN
ftr-472	204	25	for	for	ADP
ftr-472	204	26	banks	bank	NOUN
ftr-472	204	27	may	may	AUX
ftr-472	204	28	be	be	AUX
ftr-472	204	29	eci	eci	PROPN
ftr-472	204	30	under	under	ADP
ftr-472	204	31	the	the	DET
ftr-472	204	32	"	"	PUNCT
ftr-472	204	33	asset	asset	NOUN
ftr-472	204	34	-	-	PUNCT
ftr-472	204	35	use	use	NOUN
ftr-472	204	36	"	"	PUNCT
ftr-472	204	37	and	and	CCONJ
ftr-472	204	38	"	"	PUNCT
ftr-472	204	39	business	business	NOUN
ftr-472	204	40	activities	activity	NOUN
ftr-472	204	41	"	"	PUNCT
ftr-472	204	42	tests	test	NOUN
ftr-472	204	43	(	(	PUNCT
ftr-472	204	44	which	which	PRON
ftr-472	204	45	generally	generally	ADV
ftr-472	204	46	apply	apply	VERB
ftr-472	204	47	in	in	ADP
ftr-472	204	48	determining	determine	VERB
ftr-472	204	49	eci	eci	PROPN
ftr-472	204	50	in	in	ADP
ftr-472	204	51	the	the	DET
ftr-472	204	52	case	case	NOUN
ftr-472	204	53	of	of	ADP
ftr-472	204	54	fdap	fdap	ADJ
ftr-472	204	55	income	income	NOUN
ftr-472	204	56	and	and	CCONJ
ftr-472	204	57	capital	capital	NOUN
ftr-472	204	58	gains	gain	NOUN
ftr-472	204	59	arising	arise	VERB
ftr-472	204	60	from	from	ADP
ftr-472	204	61	a	a	DET
ftr-472	204	62	nonbanking	nonbanking	ADJ
ftr-472	204	63	business),28	business),28	NOUN
ftr-472	204	64	if	if	SCONJ
ftr-472	204	65	such	such	ADJ
ftr-472	204	66	interest	interest	NOUN
ftr-472	204	67	income	income	NOUN
ftr-472	204	68	and	and	CCONJ
ftr-472	204	69	gains	gain	NOUN
ftr-472	204	70	are	be	AUX
ftr-472	204	71	connected	connect	VERB
ftr-472	204	72	with	with	ADP
ftr-472	204	73	a	a	DET
ftr-472	204	74	nonbanking	nonbanking	ADJ
ftr-472	204	75	u.s	u.s	PROPN
ftr-472	204	76	.	.	PROPN
ftr-472	204	77	trade	trade	NOUN
ftr-472	204	78	or	or	CCONJ
ftr-472	204	79	business	business	NOUN
ftr-472	204	80	of	of	ADP
ftr-472	204	81	the	the	DET
ftr-472	204	82	foreign	foreign	ADJ
ftr-472	204	83	bank	bank	NOUN
ftr-472	204	84	,	,	PUNCT
ftr-472	204	85	such	such	ADJ
ftr-472	204	86	as	as	ADP
ftr-472	204	87	trading	trading	NOUN
ftr-472	204	88	in	in	ADP
ftr-472	204	89	stocks	stock	NOUN
ftr-472	204	90	or	or	CCONJ
ftr-472	204	91	securities	security	NOUN
ftr-472	204	92	for	for	ADP
ftr-472	204	93	the	the	DET
ftr-472	204	94	bank	bank	NOUN
ftr-472	204	95	's	's	PART
ftr-472	204	96	own	own	ADJ
ftr-472	204	97	account	account	NOUN
ftr-472	204	98	.	.	PUNCT
ftr-472	205	1	given	give	VERB
ftr-472	205	2	that	that	SCONJ
ftr-472	205	3	most	most	ADJ
ftr-472	205	4	banks	bank	NOUN
ftr-472	205	5	trade	trade	VERB
ftr-472	205	6	in	in	ADP
ftr-472	205	7	securities	security	NOUN
ftr-472	205	8	for	for	ADP
ftr-472	205	9	their	their	PRON
ftr-472	205	10	own	own	ADJ
ftr-472	205	11	account	account	NOUN
ftr-472	205	12	-	-	PUNCT
ftr-472	205	13	usually	usually	ADV
ftr-472	205	14	as	as	ADP
ftr-472	205	15	an	an	DET
ftr-472	205	16	integral	integral	ADJ
ftr-472	205	17	part	part	NOUN
ftr-472	205	18	of	of	ADP
ftr-472	205	19	their	their	PRON
ftr-472	205	20	banking	banking	NOUN
ftr-472	205	21	business	business	NOUN
ftr-472	205	22	and	and	CCONJ
ftr-472	205	23	often	often	ADV
ftr-472	205	24	in	in	ADP
ftr-472	205	25	separate	separate	ADJ
ftr-472	205	26	trading	trading	NOUN
ftr-472	205	27	accounts	account	NOUN
ftr-472	205	28	as	as	SCONJ
ftr-472	205	29	wel129	wel129	PROPN
ftr-472	205	30	-	-	PUNCT
ftr-472	205	31	it	it	PRON
ftr-472	205	32	is	be	AUX
ftr-472	205	33	not	not	PART
ftr-472	205	34	entirely	entirely	ADV
ftr-472	205	35	clear	clear	ADJ
ftr-472	205	36	whether	whether	SCONJ
ftr-472	205	37	and	and	CCONJ
ftr-472	205	38	under	under	ADP
ftr-472	205	39	what	what	DET
ftr-472	205	40	circumcorporation	circumcorporation	NOUN
ftr-472	205	41	is	be	AUX
ftr-472	205	42	foreign	foreign	ADJ
ftr-472	205	43	source	source	NOUN
ftr-472	205	44	if	if	SCONJ
ftr-472	205	45	the	the	DET
ftr-472	205	46	loan	loan	NOUN
ftr-472	205	47	was	be	AUX
ftr-472	205	48	incurred	incur	VERB
ftr-472	205	49	in	in	ADP
ftr-472	205	50	connection	connection	NOUN
ftr-472	205	51	with	with	ADP
ftr-472	205	52	the	the	DET
ftr-472	205	53	business	business	NOUN
ftr-472	205	54	of	of	ADP
ftr-472	205	55	the	the	DET
ftr-472	205	56	permanent	permanent	ADJ
ftr-472	205	57	establishment	establishment	NOUN
ftr-472	205	58	and	and	CCONJ
ftr-472	205	59	the	the	DET
ftr-472	205	60	interest	interest	NOUN
ftr-472	205	61	was	be	AUX
ftr-472	205	62	borne	bear	VERB
ftr-472	205	63	by	by	ADP
ftr-472	205	64	it	it	PRON
ftr-472	205	65	.	.	PUNCT
ftr-472	206	1	see	see	VERB
ftr-472	206	2	,	,	PUNCT
ftr-472	206	3	e.g.	e.g.	ADV
ftr-472	206	4	,	,	PUNCT
ftr-472	206	5	convention	convention	NOUN
ftr-472	206	6	between	between	ADP
ftr-472	206	7	the	the	DET
ftr-472	206	8	united	united	PROPN
ftr-472	206	9	states	states	PROPN
ftr-472	206	10	of	of	ADP
ftr-472	206	11	america	america	PROPN
ftr-472	206	12	and	and	CCONJ
ftr-472	206	13	the	the	DET
ftr-472	206	14	kingdom	kingdom	NOUN
ftr-472	206	15	of	of	ADP
ftr-472	206	16	the	the	DET
ftr-472	206	17	netherlands	netherlands	PROPN
ftr-472	206	18	for	for	ADP
ftr-472	206	19	the	the	DET
ftr-472	206	20	avoidance	avoidance	NOUN
ftr-472	206	21	of	of	ADP
ftr-472	206	22	double	double	ADJ
ftr-472	206	23	taxation	taxation	NOUN
ftr-472	206	24	and	and	CCONJ
ftr-472	206	25	the	the	DET
ftr-472	206	26	prevention	prevention	NOUN
ftr-472	206	27	of	of	ADP
ftr-472	206	28	fiscal	fiscal	ADJ
ftr-472	206	29	evasion	evasion	NOUN
ftr-472	206	30	with	with	ADP
ftr-472	206	31	respect	respect	NOUN
ftr-472	206	32	to	to	ADP
ftr-472	206	33	taxes	taxis	NOUN
ftr-472	206	34	on	on	ADP
ftr-472	206	35	income	income	NOUN
ftr-472	206	36	,	,	PUNCT
ftr-472	206	37	dec	dec	PROPN
ftr-472	206	38	.	.	PROPN
ftr-472	206	39	18	18	NUM
ftr-472	206	40	,	,	PUNCT
ftr-472	206	41	1992	1992	NUM
ftr-472	206	42	,	,	PUNCT
ftr-472	206	43	u.s.-neth	u.s.-neth	PROPN
ftr-472	206	44	.	.	PUNCT
ftr-472	206	45	art	art	NOUN
ftr-472	206	46	.	.	PUNCT
ftr-472	207	1	12	12	NUM
ftr-472	207	2	,	,	PUNCT
ftr-472	207	3	para	para	NOUN
ftr-472	207	4	.	.	PUNCT
ftr-472	208	1	4	4	NUM
ftr-472	208	2	,	,	PUNCT
ftr-472	208	3	k.a.v	k.a.v	NOUN
ftr-472	208	4	.	.	PUNCT
ftr-472	208	5	3507	3507	NUM
ftr-472	209	1	[	[	X
ftr-472	209	2	hereinafter	hereinafter	NOUN
ftr-472	209	3	"	"	PUNCT
ftr-472	209	4	u.s.-neth	u.s.-neth	PROPN
ftr-472	209	5	.	.	PUNCT
ftr-472	209	6	treaty	treaty	NOUN
ftr-472	209	7	"	"	PUNCT
ftr-472	209	8	]	]	X
ftr-472	209	9	;	;	PUNCT
ftr-472	209	10	convention	convention	NOUN
ftr-472	209	11	between	between	ADP
ftr-472	209	12	the	the	DET
ftr-472	209	13	united	united	PROPN
ftr-472	209	14	states	states	PROPN
ftr-472	209	15	of	of	ADP
ftr-472	209	16	america	america	PROPN
ftr-472	209	17	and	and	CCONJ
ftr-472	209	18	japan	japan	PROPN
ftr-472	209	19	for	for	ADP
ftr-472	209	20	the	the	DET
ftr-472	209	21	avoidance	avoidance	NOUN
ftr-472	209	22	of	of	ADP
ftr-472	209	23	double	double	ADJ
ftr-472	209	24	taxation	taxation	NOUN
ftr-472	209	25	and	and	CCONJ
ftr-472	209	26	the	the	DET
ftr-472	209	27	prevention	prevention	NOUN
ftr-472	209	28	of	of	ADP
ftr-472	209	29	fiscal	fiscal	ADJ
ftr-472	209	30	evasion	evasion	NOUN
ftr-472	209	31	with	with	ADP
ftr-472	209	32	respect	respect	NOUN
ftr-472	209	33	to	to	ADP
ftr-472	209	34	taxes	taxis	NOUN
ftr-472	209	35	on	on	ADP
ftr-472	209	36	income	income	NOUN
ftr-472	209	37	,	,	PUNCT
ftr-472	209	38	mar	mar	PROPN
ftr-472	209	39	.	.	PROPN
ftr-472	209	40	8	8	NUM
ftr-472	209	41	,	,	PUNCT
ftr-472	209	42	1971	1971	NUM
ftr-472	209	43	,	,	PUNCT
ftr-472	209	44	u.s.-jap	u.s.-jap	PROPN
ftr-472	209	45	.	.	PUNCT
ftr-472	209	46	art	art	NOUN
ftr-472	209	47	.	.	PUNCT
ftr-472	210	1	6	6	NUM
ftr-472	210	2	,	,	PUNCT
ftr-472	210	3	para	para	NOUN
ftr-472	210	4	.	.	PUNCT
ftr-472	211	1	2	2	NUM
ftr-472	211	2	,	,	PUNCT
ftr-472	211	3	23	23	NUM
ftr-472	211	4	u.s.t	u.s.t	NOUN
ftr-472	211	5	.	.	PUNCT
ftr-472	211	6	967	967	NUM
ftr-472	212	1	[	[	X
ftr-472	212	2	hereinafter	hereinafter	NOUN
ftr-472	212	3	"	"	PUNCT
ftr-472	212	4	u.s.-jap	u.s.-jap	PROPN
ftr-472	212	5	.	.	PUNCT
ftr-472	212	6	treaty	treaty	NOUN
ftr-472	212	7	"	"	PUNCT
ftr-472	212	8	]	]	PUNCT
ftr-472	212	9	.	.	PUNCT
ftr-472	213	1	it	it	PRON
ftr-472	213	2	appears	appear	VERB
ftr-472	213	3	that	that	SCONJ
ftr-472	213	4	policy	policy	NOUN
ftr-472	213	5	arguments	argument	NOUN
ftr-472	213	6	can	can	AUX
ftr-472	213	7	be	be	AUX
ftr-472	213	8	made	make	VERB
ftr-472	213	9	on	on	ADP
ftr-472	213	10	both	both	DET
ftr-472	213	11	sides	side	NOUN
ftr-472	213	12	of	of	ADP
ftr-472	213	13	the	the	DET
ftr-472	213	14	issue	issue	NOUN
ftr-472	213	15	of	of	ADP
ftr-472	213	16	whether	whether	SCONJ
ftr-472	213	17	,	,	PUNCT
ftr-472	213	18	in	in	ADP
ftr-472	213	19	the	the	DET
ftr-472	213	20	absence	absence	NOUN
ftr-472	213	21	of	of	ADP
ftr-472	213	22	such	such	DET
ftr-472	213	23	a	a	DET
ftr-472	213	24	treaty	treaty	NOUN
ftr-472	213	25	provision	provision	NOUN
ftr-472	213	26	,	,	PUNCT
ftr-472	213	27	the	the	DET
ftr-472	213	28	united	united	PROPN
ftr-472	213	29	states	states	PROPN
ftr-472	213	30	should	should	AUX
ftr-472	213	31	cede	cede	VERB
ftr-472	213	32	its	its	PRON
ftr-472	213	33	taxing	tax	VERB
ftr-472	213	34	jurisdiction	jurisdiction	NOUN
ftr-472	213	35	to	to	ADP
ftr-472	213	36	a	a	DET
ftr-472	213	37	foreign	foreign	ADJ
ftr-472	213	38	country	country	NOUN
ftr-472	213	39	where	where	SCONJ
ftr-472	213	40	a	a	DET
ftr-472	213	41	foreign	foreign	ADJ
ftr-472	213	42	bank	bank	NOUN
ftr-472	213	43	's	's	PART
ftr-472	213	44	non	non	PROPN
ftr-472	213	45	-	-	ADJ
ftr-472	213	46	u.s	u.s	PROPN
ftr-472	213	47	.	.	PROPN
ftr-472	213	48	branch	branch	NOUN
ftr-472	213	49	makes	make	VERB
ftr-472	213	50	a	a	DET
ftr-472	213	51	loan	loan	NOUN
ftr-472	213	52	to	to	ADP
ftr-472	213	53	a	a	DET
ftr-472	213	54	non	non	ADJ
ftr-472	213	55	-	-	ADJ
ftr-472	213	56	u.s	u.s	ADJ
ftr-472	213	57	.	.	PROPN
ftr-472	213	58	permanent	permanent	ADJ
ftr-472	213	59	establishment	establishment	NOUN
ftr-472	213	60	of	of	ADP
ftr-472	213	61	a	a	DET
ftr-472	213	62	u.s	u.s	PROPN
ftr-472	213	63	.	.	PROPN
ftr-472	213	64	corporation	corporation	NOUN
ftr-472	213	65	under	under	ADP
ftr-472	213	66	those	those	DET
ftr-472	213	67	circumstances	circumstance	NOUN
ftr-472	213	68	.	.	PUNCT
ftr-472	214	1	the	the	DET
ftr-472	214	2	proposed	propose	VERB
ftr-472	214	3	exception	exception	NOUN
ftr-472	214	4	is	be	AUX
ftr-472	214	5	modeled	model	VERB
ftr-472	214	6	on	on	ADP
ftr-472	214	7	§	§	PROPN
ftr-472	214	8	§	§	ADJ
ftr-472	214	9	864(c)(4)(b)(iii	864(c)(4)(b)(iii	NOUN
ftr-472	214	10	)	)	PUNCT
ftr-472	214	11	and	and	CCONJ
ftr-472	214	12	865(e)(2)(b	865(e)(2)(b	NUM
ftr-472	214	13	)	)	PUNCT
ftr-472	214	14	,	,	PUNCT
ftr-472	214	15	which	which	PRON
ftr-472	214	16	provide	provide	VERB
ftr-472	214	17	that	that	DET
ftr-472	214	18	income	income	NOUN
ftr-472	214	19	from	from	ADP
ftr-472	214	20	a	a	DET
ftr-472	214	21	foreign	foreign	ADJ
ftr-472	214	22	person	person	NOUN
ftr-472	214	23	's	's	PART
ftr-472	214	24	sale	sale	NOUN
ftr-472	214	25	of	of	ADP
ftr-472	214	26	inventory	inventory	NOUN
ftr-472	214	27	property	property	NOUN
ftr-472	214	28	outside	outside	ADP
ftr-472	214	29	the	the	DET
ftr-472	214	30	united	united	PROPN
ftr-472	214	31	states	states	PROPN
ftr-472	214	32	that	that	PRON
ftr-472	214	33	is	be	AUX
ftr-472	214	34	attributable	attributable	ADJ
ftr-472	214	35	to	to	ADP
ftr-472	214	36	a	a	DET
ftr-472	214	37	u.s	u.s	PROPN
ftr-472	214	38	.	.	PROPN
ftr-472	214	39	office	office	NOUN
ftr-472	214	40	of	of	ADP
ftr-472	214	41	the	the	DET
ftr-472	214	42	taxpayer	taxpayer	NOUN
ftr-472	214	43	nonetheless	nonetheless	ADV
ftr-472	214	44	is	be	AUX
ftr-472	214	45	foreign	foreign	ADJ
ftr-472	214	46	source	source	NOUN
ftr-472	214	47	and	and	CCONJ
ftr-472	214	48	is	be	AUX
ftr-472	214	49	not	not	PART
ftr-472	214	50	eci	eci	PROPN
ftr-472	214	51	if	if	SCONJ
ftr-472	214	52	the	the	DET
ftr-472	214	53	property	property	NOUN
ftr-472	214	54	is	be	AUX
ftr-472	214	55	sold	sell	VERB
ftr-472	214	56	for	for	ADP
ftr-472	214	57	use	use	NOUN
ftr-472	214	58	,	,	PUNCT
ftr-472	214	59	consumption	consumption	NOUN
ftr-472	214	60	,	,	PUNCT
ftr-472	214	61	or	or	CCONJ
ftr-472	214	62	disposition	disposition	NOUN
ftr-472	214	63	outside	outside	ADP
ftr-472	214	64	the	the	DET
ftr-472	214	65	united	united	PROPN
ftr-472	214	66	states	states	PROPN
ftr-472	214	67	and	and	CCONJ
ftr-472	214	68	a	a	DET
ftr-472	214	69	non	non	ADJ
ftr-472	214	70	-	-	ADJ
ftr-472	214	71	u.s	u.s	ADJ
ftr-472	214	72	.	.	PROPN
ftr-472	214	73	office	office	NOUN
ftr-472	214	74	of	of	ADP
ftr-472	214	75	the	the	DET
ftr-472	214	76	taxpayer	taxpayer	NOUN
ftr-472	214	77	participates	participate	VERB
ftr-472	214	78	materially	materially	ADV
ftr-472	214	79	in	in	ADP
ftr-472	214	80	the	the	DET
ftr-472	214	81	sale	sale	NOUN
ftr-472	214	82	.	.	PUNCT
ftr-472	215	1	28	28	NUM
ftr-472	215	2	.	.	PUNCT
ftr-472	216	1	irc	irc	PROPN
ftr-472	216	2	§	§	PROPN
ftr-472	216	3	864(c)(2	864(c)(2	NUM
ftr-472	216	4	)	)	PUNCT
ftr-472	216	5	;	;	PUNCT
ftr-472	216	6	regs	reg	NOUN
ftr-472	216	7	.	.	PUNCT
ftr-472	217	1	§	§	PROPN
ftr-472	217	2	1.864	1.864	NUM
ftr-472	217	3	-	-	SYM
ftr-472	217	4	4(c)(2	4(c)(2	NUM
ftr-472	217	5	)	)	PUNCT
ftr-472	217	6	,	,	PUNCT
ftr-472	217	7	(	(	PUNCT
ftr-472	217	8	3	3	NUM
ftr-472	217	9	)	)	PUNCT
ftr-472	217	10	.	.	PUNCT
ftr-472	218	1	the	the	DET
ftr-472	218	2	cited	cite	VERB
ftr-472	218	3	provisions	provision	NOUN
ftr-472	218	4	state	state	VERB
ftr-472	218	5	that	that	SCONJ
ftr-472	218	6	fdap	fdap	NOUN
ftr-472	218	7	income	income	NOUN
ftr-472	218	8	or	or	CCONJ
ftr-472	218	9	gain	gain	NOUN
ftr-472	218	10	or	or	CCONJ
ftr-472	218	11	loss	loss	NOUN
ftr-472	218	12	from	from	ADP
ftr-472	218	13	the	the	DET
ftr-472	218	14	sale	sale	NOUN
ftr-472	218	15	or	or	CCONJ
ftr-472	218	16	exchange	exchange	NOUN
ftr-472	218	17	of	of	ADP
ftr-472	218	18	a	a	DET
ftr-472	218	19	capital	capital	NOUN
ftr-472	218	20	asset	asset	NOUN
ftr-472	218	21	is	be	AUX
ftr-472	218	22	eci	eci	PROPN
ftr-472	218	23	if	if	SCONJ
ftr-472	218	24	it	it	PRON
ftr-472	218	25	is	be	AUX
ftr-472	218	26	from	from	ADP
ftr-472	218	27	u.s	u.s	PROPN
ftr-472	218	28	.	.	PROPN
ftr-472	218	29	sources	source	NOUN
ftr-472	218	30	and	and	CCONJ
ftr-472	218	31	(	(	PUNCT
ftr-472	218	32	1	1	X
ftr-472	218	33	)	)	PUNCT
ftr-472	218	34	it	it	PRON
ftr-472	218	35	is	be	AUX
ftr-472	218	36	derived	derive	VERB
ftr-472	218	37	from	from	ADP
ftr-472	218	38	assets	asset	NOUN
ftr-472	218	39	used	use	VERB
ftr-472	218	40	or	or	CCONJ
ftr-472	218	41	held	hold	VERB
ftr-472	218	42	for	for	ADP
ftr-472	218	43	use	use	NOUN
ftr-472	218	44	in	in	ADP
ftr-472	218	45	the	the	DET
ftr-472	218	46	conduct	conduct	NOUN
ftr-472	218	47	of	of	ADP
ftr-472	218	48	the	the	DET
ftr-472	218	49	u.s	u.s	PROPN
ftr-472	218	50	.	.	PROPN
ftr-472	218	51	trade	trade	PROPN
ftr-472	218	52	or	or	CCONJ
ftr-472	218	53	business	business	NOUN
ftr-472	218	54	(	(	PUNCT
ftr-472	218	55	the	the	DET
ftr-472	218	56	asset	asset	NOUN
ftr-472	218	57	-	-	PUNCT
ftr-472	218	58	use	use	NOUN
ftr-472	218	59	test	test	NOUN
ftr-472	218	60	)	)	PUNCT
ftr-472	218	61	or	or	CCONJ
ftr-472	218	62	(	(	PUNCT
ftr-472	218	63	2	2	X
ftr-472	218	64	)	)	PUNCT
ftr-472	218	65	the	the	DET
ftr-472	218	66	activities	activity	NOUN
ftr-472	218	67	of	of	ADP
ftr-472	218	68	the	the	DET
ftr-472	218	69	u.s	u.s	PROPN
ftr-472	218	70	.	.	PROPN
ftr-472	218	71	trade	trade	PROPN
ftr-472	218	72	or	or	CCONJ
ftr-472	218	73	business	business	NOUN
ftr-472	218	74	were	be	AUX
ftr-472	218	75	a	a	DET
ftr-472	218	76	material	material	NOUN
ftr-472	218	77	factor	factor	NOUN
ftr-472	218	78	in	in	ADP
ftr-472	218	79	the	the	DET
ftr-472	218	80	realization	realization	NOUN
ftr-472	218	81	of	of	ADP
ftr-472	218	82	the	the	DET
ftr-472	218	83	income	income	NOUN
ftr-472	218	84	,	,	PUNCT
ftr-472	218	85	gain	gain	NOUN
ftr-472	218	86	,	,	PUNCT
ftr-472	218	87	or	or	CCONJ
ftr-472	218	88	loss	loss	NOUN
ftr-472	218	89	(	(	PUNCT
ftr-472	218	90	the	the	DET
ftr-472	218	91	business	business	NOUN
ftr-472	218	92	activities	activity	NOUN
ftr-472	218	93	test	test	VERB
ftr-472	218	94	)	)	PUNCT
ftr-472	218	95	.	.	PUNCT
ftr-472	219	1	29	29	NUM
ftr-472	219	2	.	.	PUNCT
ftr-472	220	1	because	because	SCONJ
ftr-472	220	2	many	many	ADJ
ftr-472	220	3	foreign	foreign	ADJ
ftr-472	220	4	banks	bank	NOUN
ftr-472	220	5	are	be	AUX
ftr-472	220	6	dealers	dealer	NOUN
ftr-472	220	7	in	in	ADP
ftr-472	220	8	stocks	stock	NOUN
ftr-472	220	9	and	and	CCONJ
ftr-472	220	10	securities	security	NOUN
ftr-472	220	11	outside	outside	ADP
ftr-472	220	12	the	the	DET
ftr-472	220	13	united	united	PROPN
ftr-472	220	14	states	states	PROPN
ftr-472	220	15	,	,	PUNCT
ftr-472	220	16	they	they	PRON
ftr-472	220	17	are	be	AUX
ftr-472	220	18	not	not	PART
ftr-472	220	19	eligible	eligible	ADJ
ftr-472	220	20	for	for	ADP
ftr-472	220	21	the	the	DET
ftr-472	220	22	safe	safe	ADJ
ftr-472	220	23	harbor	harbor	NOUN
ftr-472	220	24	under	under	ADP
ftr-472	220	25	§	§	PROPN
ftr-472	220	26	864(b)(2	864(b)(2	PROPN
ftr-472	220	27	)	)	PUNCT
ftr-472	220	28	,	,	PUNCT
ftr-472	220	29	providing	provide	VERB
ftr-472	220	30	that	that	SCONJ
ftr-472	220	31	trading	trading	NOUN
ftr-472	220	32	in	in	ADP
ftr-472	220	33	stocks	stock	NOUN
ftr-472	220	34	and	and	CCONJ
ftr-472	220	35	securities	security	NOUN
ftr-472	220	36	for	for	ADP
ftr-472	220	37	the	the	DET
ftr-472	220	38	taxpayer	taxpayer	NOUN
ftr-472	220	39	's	's	PART
ftr-472	220	40	own	own	ADJ
ftr-472	220	41	account	account	NOUN
ftr-472	220	42	is	be	AUX
ftr-472	220	43	generally	generally	ADV
ftr-472	220	44	not	not	PART
ftr-472	220	45	a	a	DET
ftr-472	220	46	u.s	u.s	PROPN
ftr-472	220	47	.	.	PROPN
ftr-472	220	48	trade	trade	NOUN
ftr-472	220	49	or	or	CCONJ
ftr-472	220	50	business	business	NOUN
ftr-472	220	51	.	.	PUNCT
ftr-472	221	1	as	as	SCONJ
ftr-472	221	2	discussed	discuss	VERB
ftr-472	221	3	supra	supra	PROPN
ftr-472	221	4	note	note	PROPN
ftr-472	221	5	14	14	NUM
ftr-472	221	6	,	,	PUNCT
ftr-472	221	7	if	if	SCONJ
ftr-472	221	8	the	the	DET
ftr-472	221	9	branch	branch	NOUN
ftr-472	221	10	is	be	AUX
ftr-472	221	11	itself	itself	PRON
ftr-472	221	12	engaged	engage	VERB
ftr-472	221	13	in	in	ADP
ftr-472	221	14	dealer	dealer	NOUN
ftr-472	221	15	activities	activity	NOUN
ftr-472	221	16	,	,	PUNCT
ftr-472	221	17	income	income	NOUN
ftr-472	221	18	from	from	ADP
ftr-472	221	19	u.s	u.s	PROPN
ftr-472	221	20	.	.	PROPN
ftr-472	221	21	sales	sale	NOUN
ftr-472	221	22	of	of	ADP
ftr-472	221	23	stocks	stock	NOUN
ftr-472	221	24	,	,	PUNCT
ftr-472	221	25	debt	debt	NOUN
ftr-472	221	26	securities	security	NOUN
ftr-472	221	27	,	,	PUNCT
ftr-472	221	28	and	and	CCONJ
ftr-472	221	29	other	other	ADJ
ftr-472	221	30	financial	financial	ADJ
ftr-472	221	31	instruments	instrument	NOUN
ftr-472	221	32	held	hold	VERB
ftr-472	221	33	in	in	ADP
ftr-472	221	34	inventory	inventory	NOUN
ftr-472	221	35	by	by	ADP
ftr-472	221	36	[	[	X
ftr-472	221	37	vol	vol	NOUN
ftr-472	221	38	2:1	2:1	NUM
ftr-472	221	39	19941	19941	NUM
ftr-472	221	40	u.s	u.s	PROPN
ftr-472	221	41	.	.	PROPN
ftr-472	221	42	federal	federal	PROPN
ftr-472	221	43	hzcome	hzcome	PROPN
ftr-472	221	44	taxation	taxation	NOUN
ftr-472	221	45	of	of	ADP
ftr-472	221	46	u.s	u.s	PROPN
ftr-472	221	47	.	.	PROPN
ftr-472	221	48	branches	branch	NOUN
ftr-472	221	49	of	of	ADP
ftr-472	221	50	foreign	foreign	ADJ
ftr-472	221	51	banks	bank	NOUN
ftr-472	221	52	15	15	NUM
ftr-472	221	53	stances	stance	NOUN
ftr-472	221	54	this	this	DET
ftr-472	221	55	rule	rule	NOUN
ftr-472	221	56	might	might	AUX
ftr-472	221	57	permit	permit	VERB
ftr-472	221	58	a	a	DET
ftr-472	221	59	bank	bank	NOUN
ftr-472	221	60	to	to	PART
ftr-472	221	61	avoid	avoid	VERB
ftr-472	221	62	the	the	DET
ftr-472	221	63	10	10	NUM
ftr-472	221	64	%	%	NOUN
ftr-472	221	65	limitation	limitation	NOUN
ftr-472	221	66	for	for	ADP
ftr-472	221	67	"	"	PUNCT
ftr-472	221	68	other	other	ADJ
ftr-472	221	69	securities	security	NOUN
ftr-472	221	70	"	"	PUNCT
ftr-472	221	71	giving	give	VERB
ftr-472	221	72	rise	rise	NOUN
ftr-472	221	73	to	to	ADP
ftr-472	221	74	eci	eci	PROPN
ftr-472	221	75	,	,	PUNCT
ftr-472	221	76	described	describe	VERB
ftr-472	221	77	above	above	ADV
ftr-472	221	78	.	.	PUNCT
ftr-472	222	1	2	2	X
ftr-472	222	2	.	.	X
ftr-472	222	3	dividends	dividend	NOUN
ftr-472	222	4	and	and	CCONJ
ftr-472	222	5	gains	gain	NOUN
ftr-472	222	6	on	on	ADP
ftr-472	222	7	stock.-the	stock.-the	DET
ftr-472	222	8	special	special	ADJ
ftr-472	222	9	eci	eci	PROPN
ftr-472	222	10	rule	rule	NOUN
ftr-472	222	11	for	for	ADP
ftr-472	222	12	banks	bank	NOUN
ftr-472	222	13	described	describe	VERB
ftr-472	222	14	above	above	ADV
ftr-472	222	15	also	also	ADV
ftr-472	222	16	applies	apply	VERB
ftr-472	222	17	to	to	ADP
ftr-472	222	18	dividends	dividend	NOUN
ftr-472	222	19	(	(	PUNCT
ftr-472	222	20	both	both	CCONJ
ftr-472	222	21	u.s	u.s	PROPN
ftr-472	222	22	.	.	PROPN
ftr-472	222	23	source	source	NOUN
ftr-472	222	24	and	and	CCONJ
ftr-472	222	25	foreign	foreign	ADJ
ftr-472	222	26	source	source	NOUN
ftr-472	222	27	)	)	PUNCT
ftr-472	222	28	and	and	CCONJ
ftr-472	222	29	gains	gain	NOUN
ftr-472	222	30	from	from	ADP
ftr-472	222	31	stock	stock	NOUN
ftr-472	222	32	.	.	PUNCT
ftr-472	222	33	"	"	PUNCT
ftr-472	223	1	stock	stock	NOUN
ftr-472	223	2	is	be	AUX
ftr-472	223	3	likely	likely	ADJ
ftr-472	223	4	to	to	PART
ftr-472	223	5	be	be	AUX
ftr-472	223	6	"	"	PUNCT
ftr-472	223	7	attributable	attributable	ADJ
ftr-472	223	8	"	"	PUNCT
ftr-472	223	9	to	to	ADP
ftr-472	223	10	a	a	DET
ftr-472	223	11	u.s	u.s	PROPN
ftr-472	223	12	.	.	PROPN
ftr-472	223	13	banking	banking	NOUN
ftr-472	223	14	branch	branch	NOUN
ftr-472	223	15	-	-	PUNCT
ftr-472	223	16	and	and	CCONJ
ftr-472	223	17	therefore	therefore	ADV
ftr-472	223	18	to	to	PART
ftr-472	223	19	give	give	VERB
ftr-472	223	20	rise	rise	NOUN
ftr-472	223	21	to	to	ADP
ftr-472	223	22	eci	eci	PROPN
ftr-472	223	23	under	under	ADP
ftr-472	223	24	the	the	DET
ftr-472	223	25	special	special	ADJ
ftr-472	223	26	eci	eci	PROPN
ftr-472	223	27	rule	rule	NOUN
ftr-472	223	28	for	for	ADP
ftr-472	223	29	banks	bank	NOUN
ftr-472	223	30	-	-	PUNCT
ftr-472	223	31	only	only	ADV
ftr-472	223	32	if	if	SCONJ
ftr-472	223	33	it	it	PRON
ftr-472	223	34	(	(	PUNCT
ftr-472	223	35	1	1	X
ftr-472	223	36	)	)	PUNCT
ftr-472	223	37	was	be	AUX
ftr-472	223	38	acquired	acquire	VERB
ftr-472	223	39	as	as	ADP
ftr-472	223	40	additional	additional	ADJ
ftr-472	223	41	consideration	consideration	NOUN
ftr-472	223	42	for	for	ADP
ftr-472	223	43	making	make	VERB
ftr-472	223	44	a	a	DET
ftr-472	223	45	loan	loan	NOUN
ftr-472	223	46	,	,	PUNCT
ftr-472	223	47	3	3	NUM
ftr-472	223	48	'	'	PUNCT
ftr-472	223	49	(	(	PUNCT
ftr-472	223	50	2	2	NUM
ftr-472	223	51	)	)	PUNCT
ftr-472	223	52	was	be	AUX
ftr-472	223	53	pledged	pledge	VERB
ftr-472	223	54	by	by	ADP
ftr-472	223	55	a	a	DET
ftr-472	223	56	borrower	borrower	NOUN
ftr-472	223	57	as	as	ADP
ftr-472	223	58	collateral	collateral	NOUN
ftr-472	223	59	for	for	ADP
ftr-472	223	60	a	a	DET
ftr-472	223	61	loan	loan	NOUN
ftr-472	223	62	and	and	CCONJ
ftr-472	223	63	was	be	AUX
ftr-472	223	64	acquired	acquire	VERB
ftr-472	223	65	by	by	ADP
ftr-472	223	66	foreclosure	foreclosure	NOUN
ftr-472	223	67	upon	upon	SCONJ
ftr-472	223	68	a	a	DET
ftr-472	223	69	loan	loan	NOUN
ftr-472	223	70	default	default	NOUN
ftr-472	223	71	,	,	PUNCT
ftr-472	223	72	32or	32or	ADJ
ftr-472	223	73	(	(	PUNCT
ftr-472	223	74	3	3	NUM
ftr-472	223	75	)	)	PUNCT
ftr-472	223	76	was	be	AUX
ftr-472	223	77	acquired	acquire	VERB
ftr-472	223	78	by	by	ADP
ftr-472	223	79	the	the	DET
ftr-472	223	80	bank	bank	NOUN
ftr-472	223	81	in	in	ADP
ftr-472	223	82	the	the	DET
ftr-472	223	83	course	course	NOUN
ftr-472	223	84	of	of	ADP
ftr-472	223	85	its	its	PRON
ftr-472	223	86	distributing	distribute	VERB
ftr-472	223	87	such	such	ADJ
ftr-472	223	88	stock	stock	NOUN
ftr-472	223	89	to	to	ADP
ftr-472	223	90	the	the	DET
ftr-472	223	91	public	public	NOUN
ftr-472	223	92	.	.	PUNCT
ftr-472	223	93	"	"	PUNCT
ftr-472	224	1	as	as	ADP
ftr-472	224	2	in	in	ADP
ftr-472	224	3	the	the	DET
ftr-472	224	4	case	case	NOUN
ftr-472	224	5	of	of	ADP
ftr-472	224	6	debt	debt	NOUN
ftr-472	224	7	securities	security	NOUN
ftr-472	224	8	,	,	PUNCT
ftr-472	224	9	dividends	dividend	NOUN
ftr-472	224	10	and	and	CCONJ
ftr-472	224	11	gain	gain	NOUN
ftr-472	224	12	on	on	ADP
ftr-472	224	13	stock	stock	NOUN
ftr-472	224	14	may	may	AUX
ftr-472	224	15	also	also	ADV
ftr-472	224	16	be	be	AUX
ftr-472	224	17	eci	eci	PROPN
ftr-472	224	18	under	under	ADP
ftr-472	224	19	the	the	DET
ftr-472	224	20	asset	asset	NOUN
ftr-472	224	21	-	-	PUNCT
ftr-472	224	22	use	use	NOUN
ftr-472	224	23	or	or	CCONJ
ftr-472	224	24	business	business	NOUN
ftr-472	224	25	activities	activity	NOUN
ftr-472	224	26	test	test	VERB
ftr-472	224	27	if	if	SCONJ
ftr-472	224	28	the	the	DET
ftr-472	224	29	stock	stock	NOUN
ftr-472	224	30	is	be	AUX
ftr-472	224	31	held	hold	VERB
ftr-472	224	32	in	in	ADP
ftr-472	224	33	the	the	DET
ftr-472	224	34	conduct	conduct	NOUN
ftr-472	224	35	in	in	ADP
ftr-472	224	36	the	the	DET
ftr-472	224	37	united	united	PROPN
ftr-472	224	38	states	states	PROPN
ftr-472	224	39	of	of	ADP
ftr-472	224	40	a	a	DET
ftr-472	224	41	business	business	NOUN
ftr-472	224	42	of	of	ADP
ftr-472	224	43	trading	trading	NOUN
ftr-472	224	44	in	in	ADP
ftr-472	224	45	stocks	stock	NOUN
ftr-472	224	46	and	and	CCONJ
ftr-472	224	47	securities	security	NOUN
ftr-472	224	48	for	for	ADP
ftr-472	224	49	the	the	DET
ftr-472	224	50	bank	bank	NOUN
ftr-472	224	51	's	's	PART
ftr-472	224	52	own	own	ADJ
ftr-472	224	53	account	account	NOUN
ftr-472	224	54	or	or	CCONJ
ftr-472	224	55	as	as	ADP
ftr-472	224	56	a	a	DET
ftr-472	224	57	securities	security	NOUN
ftr-472	224	58	dealer	dealer	NOUN
ftr-472	224	59	.	.	PUNCT
ftr-472	225	1	stock	stock	NOUN
ftr-472	225	2	of	of	ADP
ftr-472	225	3	a	a	DET
ftr-472	225	4	banking	banking	NOUN
ftr-472	225	5	subsidiary	subsidiary	NOUN
ftr-472	225	6	can	can	AUX
ftr-472	225	7	not	not	PART
ftr-472	225	8	be	be	AUX
ftr-472	225	9	attributable	attributable	ADJ
ftr-472	225	10	to	to	ADP
ftr-472	225	11	the	the	DET
ftr-472	225	12	u.s	u.s	PROPN
ftr-472	225	13	.	.	PROPN
ftr-472	225	14	branch	branch	NOUN
ftr-472	225	15	under	under	ADP
ftr-472	225	16	the	the	DET
ftr-472	225	17	special	special	ADJ
ftr-472	225	18	banking	banking	NOUN
ftr-472	225	19	rule	rule	NOUN
ftr-472	225	20	,	,	PUNCT
ftr-472	225	21	'	'	PUNCT
ftr-472	225	22	and	and	CCONJ
ftr-472	225	23	it	it	PRON
ftr-472	225	24	is	be	AUX
ftr-472	225	25	virtually	virtually	ADV
ftr-472	225	26	never	never	ADV
ftr-472	225	27	eci	eci	PROPN
ftr-472	225	28	under	under	ADP
ftr-472	225	29	the	the	DET
ftr-472	225	30	asset	asset	NOUN
ftr-472	225	31	-	-	PUNCT
ftr-472	225	32	use	use	NOUN
ftr-472	225	33	or	or	CCONJ
ftr-472	225	34	business	business	NOUN
ftr-472	225	35	activities	activity	NOUN
ftr-472	225	36	tests.35	tests.35	VERB
ftr-472	225	37	3	3	NUM
ftr-472	225	38	.	.	PUNCT
ftr-472	225	39	fee	fee	NOUN
ftr-472	225	40	incomne.-banks	incomne.-bank	NOUN
ftr-472	225	41	earn	earn	VERB
ftr-472	225	42	various	various	ADJ
ftr-472	225	43	types	type	NOUN
ftr-472	225	44	of	of	ADP
ftr-472	225	45	fee	fee	NOUN
ftr-472	225	46	income	income	NOUN
ftr-472	225	47	for	for	ADP
ftr-472	225	48	services	service	NOUN
ftr-472	225	49	they	they	PRON
ftr-472	225	50	provide	provide	VERB
ftr-472	225	51	,	,	PUNCT
ftr-472	225	52	either	either	CCONJ
ftr-472	225	53	in	in	ADP
ftr-472	225	54	connection	connection	NOUN
ftr-472	225	55	with	with	ADP
ftr-472	225	56	lending	lending	NOUN
ftr-472	225	57	activities	activity	NOUN
ftr-472	225	58	or	or	CCONJ
ftr-472	225	59	in	in	ADP
ftr-472	225	60	connection	connection	NOUN
ftr-472	225	61	with	with	ADP
ftr-472	225	62	other	other	ADJ
ftr-472	225	63	financial	financial	ADJ
ftr-472	225	64	or	or	CCONJ
ftr-472	225	65	advisory	advisory	ADJ
ftr-472	225	66	activities	activity	NOUN
ftr-472	225	67	.	.	PUNCT
ftr-472	226	1	these	these	DET
ftr-472	226	2	fees	fee	NOUN
ftr-472	226	3	include	include	VERB
ftr-472	226	4	commitment	commitment	NOUN
ftr-472	226	5	fees,36	fees,36	NOUN
ftr-472	226	6	loan	loan	NOUN
ftr-472	226	7	origination	origination	NOUN
ftr-472	226	8	and	and	CCONJ
ftr-472	226	9	servicing	servicing	NOUN
ftr-472	226	10	fees,3	fees,3	NOUN
ftr-472	226	11	placement	placement	NOUN
ftr-472	226	12	fees	fee	NOUN
ftr-472	226	13	,	,	PUNCT
ftr-472	226	14	and	and	CCONJ
ftr-472	226	15	advisory	advisory	ADJ
ftr-472	226	16	fees	fee	NOUN
ftr-472	226	17	.	.	PUNCT
ftr-472	227	1	this	this	DET
ftr-472	227	2	income	income	NOUN
ftr-472	227	3	is	be	AUX
ftr-472	227	4	u.s	u.s	PROPN
ftr-472	227	5	.	.	PROPN
ftr-472	227	6	source	source	NOUN
ftr-472	227	7	if	if	SCONJ
ftr-472	227	8	the	the	DET
ftr-472	227	9	services	service	NOUN
ftr-472	227	10	are	be	AUX
ftr-472	227	11	performed	perform	VERB
ftr-472	227	12	in	in	ADP
ftr-472	227	13	the	the	DET
ftr-472	227	14	united	united	NOUN
ftr-472	227	15	the	the	DET
ftr-472	227	16	branch	branch	NOUN
ftr-472	227	17	or	or	CCONJ
ftr-472	227	18	otherwise	otherwise	ADV
ftr-472	227	19	held	hold	VERB
ftr-472	227	20	for	for	ADP
ftr-472	227	21	sale	sale	NOUN
ftr-472	227	22	to	to	ADP
ftr-472	227	23	customers	customer	NOUN
ftr-472	227	24	in	in	ADP
ftr-472	227	25	the	the	DET
ftr-472	227	26	ordinary	ordinary	ADJ
ftr-472	227	27	course	course	NOUN
ftr-472	227	28	of	of	ADP
ftr-472	227	29	the	the	DET
ftr-472	227	30	branch	branch	NOUN
ftr-472	227	31	's	's	PART
ftr-472	227	32	business	business	NOUN
ftr-472	227	33	is	be	AUX
ftr-472	227	34	eci	eci	PROPN
ftr-472	227	35	under	under	ADP
ftr-472	227	36	§	§	PROPN
ftr-472	227	37	864(c)(3	864(c)(3	NUM
ftr-472	227	38	)	)	PUNCT
ftr-472	227	39	.	.	PUNCT
ftr-472	228	1	30	30	NUM
ftr-472	228	2	.	.	PUNCT
ftr-472	228	3	regs	regs	PROPN
ftr-472	228	4	.	.	PUNCT
ftr-472	229	1	§	§	PROPN
ftr-472	229	2	1.864	1.864	NUM
ftr-472	229	3	-	-	SYM
ftr-472	229	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-472	229	5	)	)	PUNCT
ftr-472	229	6	.	.	PUNCT
ftr-472	230	1	31	31	NUM
ftr-472	230	2	.	.	PUNCT
ftr-472	231	1	see	see	VERB
ftr-472	231	2	regs	reg	NOUN
ftr-472	231	3	.	.	PUNCT
ftr-472	232	1	§	§	PROPN
ftr-472	232	2	1.864	1.864	NUM
ftr-472	232	3	-	-	SYM
ftr-472	232	4	4(c)(5)(iv)(a	4(c)(5)(iv)(a	NUM
ftr-472	232	5	)	)	PUNCT
ftr-472	232	6	.	.	PUNCT
ftr-472	233	1	32	32	NUM
ftr-472	233	2	.	.	PUNCT
ftr-472	234	1	see	see	VERB
ftr-472	234	2	regs	reg	NOUN
ftr-472	234	3	.	.	PUNCT
ftr-472	235	1	§	§	PROPN
ftr-472	235	2	1.864	1.864	NUM
ftr-472	235	3	-	-	SYM
ftr-472	235	4	4(c)(5)(iv)(b	4(c)(5)(iv)(b	NUM
ftr-472	235	5	)	)	PUNCT
ftr-472	235	6	.	.	PUNCT
ftr-472	236	1	33	33	NUM
ftr-472	236	2	.	.	PUNCT
ftr-472	237	1	see	see	VERB
ftr-472	237	2	regs	reg	NOUN
ftr-472	237	3	.	.	PUNCT
ftr-472	238	1	§	§	PROPN
ftr-472	238	2	1.864	1.864	NUM
ftr-472	238	3	-	-	SYM
ftr-472	238	4	4(c)(5)(ii)(a)(2	4(c)(5)(ii)(a)(2	NUM
ftr-472	238	5	)	)	PUNCT
ftr-472	238	6	.	.	PUNCT
ftr-472	239	1	34	34	NUM
ftr-472	239	2	.	.	PUNCT
ftr-472	239	3	regs	regs	PROPN
ftr-472	239	4	.	.	PUNCT
ftr-472	240	1	§	§	PROPN
ftr-472	240	2	1.864	1.864	NUM
ftr-472	240	3	-	-	SYM
ftr-472	240	4	4(c)(5)(ii	4(c)(5)(ii	NUM
ftr-472	240	5	)	)	PUNCT
ftr-472	240	6	.	.	PUNCT
ftr-472	241	1	35	35	NUM
ftr-472	241	2	.	.	PUNCT
ftr-472	241	3	see	see	VERB
ftr-472	241	4	i.r.s	i.r.	NOUN
ftr-472	241	5	.	.	PUNCT
ftr-472	242	1	t.a.m	t.a.m	PROPN
ftr-472	242	2	.	.	PROPN
ftr-472	242	3	8940005	8940005	NUM
ftr-472	242	4	(	(	PUNCT
ftr-472	242	5	may	may	PROPN
ftr-472	242	6	15	15	NUM
ftr-472	242	7	,	,	PUNCT
ftr-472	242	8	1989	1989	NUM
ftr-472	242	9	)	)	PUNCT
ftr-472	242	10	.	.	PUNCT
ftr-472	243	1	36	36	NUM
ftr-472	243	2	.	.	PUNCT
ftr-472	244	1	loan	loan	NOUN
ftr-472	244	2	commitment	commitment	NOUN
ftr-472	244	3	fees	fee	NOUN
ftr-472	244	4	that	that	PRON
ftr-472	244	5	represent	represent	VERB
ftr-472	244	6	charges	charge	NOUN
ftr-472	244	7	for	for	ADP
ftr-472	244	8	agreeing	agree	VERB
ftr-472	244	9	to	to	PART
ftr-472	244	10	make	make	VERB
ftr-472	244	11	funds	fund	NOUN
ftr-472	244	12	available	available	ADJ
ftr-472	244	13	rather	rather	ADV
ftr-472	244	14	than	than	ADP
ftr-472	244	15	for	for	ADP
ftr-472	244	16	the	the	DET
ftr-472	244	17	actual	actual	ADJ
ftr-472	244	18	use	use	NOUN
ftr-472	244	19	or	or	CCONJ
ftr-472	244	20	forbearance	forbearance	NOUN
ftr-472	244	21	of	of	ADP
ftr-472	244	22	money	money	NOUN
ftr-472	244	23	generally	generally	ADV
ftr-472	244	24	are	be	AUX
ftr-472	244	25	treated	treat	VERB
ftr-472	244	26	as	as	ADP
ftr-472	244	27	compensation	compensation	NOUN
ftr-472	244	28	for	for	ADP
ftr-472	244	29	services	service	NOUN
ftr-472	244	30	rather	rather	ADV
ftr-472	244	31	than	than	ADP
ftr-472	244	32	interest	interest	NOUN
ftr-472	244	33	.	.	PUNCT
ftr-472	245	1	see	see	VERB
ftr-472	245	2	,	,	PUNCT
ftr-472	245	3	e.g.	e.g.	ADV
ftr-472	245	4	,	,	PUNCT
ftr-472	245	5	rev	rev	PROPN
ftr-472	245	6	.	.	PROPN
ftr-472	246	1	rul	rul	PROPN
ftr-472	246	2	.	.	PUNCT
ftr-472	247	1	70	70	NUM
ftr-472	247	2	-	-	SYM
ftr-472	247	3	540	540	NUM
ftr-472	247	4	.	.	PUNCT
ftr-472	247	5	1970	1970	NUM
ftr-472	247	6	-	-	SYM
ftr-472	247	7	2	2	NUM
ftr-472	247	8	c.b	c.b	PROPN
ftr-472	247	9	.	.	PROPN
ftr-472	247	10	101	101	NUM
ftr-472	247	11	cf	cf	NOUN
ftr-472	247	12	.	.	PUNCT
ftr-472	247	13	rev	rev	PROPN
ftr-472	247	14	.	.	PUNCT
ftr-472	248	1	rul	rul	NOUN
ftr-472	248	2	.	.	PUNCT
ftr-472	249	1	74	74	NUM
ftr-472	249	2	-	-	SYM
ftr-472	249	3	395	395	NUM
ftr-472	249	4	,	,	PUNCT
ftr-472	249	5	1974	1974	NUM
ftr-472	249	6	-	-	SYM
ftr-472	249	7	1	1	NUM
ftr-472	249	8	c.b	c.b	PROPN
ftr-472	249	9	.	.	PROPN
ftr-472	249	10	46	46	NUM
ftr-472	250	1	(	(	PUNCT
ftr-472	250	2	commitment	commitment	NOUN
ftr-472	250	3	fee	fee	NOUN
ftr-472	250	4	discounted	discount	VERB
ftr-472	250	5	from	from	ADP
ftr-472	250	6	loan	loan	NOUN
ftr-472	250	7	proceeds	proceed	NOUN
ftr-472	250	8	was	be	AUX
ftr-472	250	9	interest	interest	NOUN
ftr-472	250	10	)	)	PUNCT
ftr-472	250	11	.	.	PUNCT
ftr-472	251	1	37	37	NUM
ftr-472	251	2	.	.	PUNCT
ftr-472	252	1	see	see	VERB
ftr-472	252	2	,	,	PUNCT
ftr-472	252	3	e.g.	e.g.	ADV
ftr-472	252	4	,	,	PUNCT
ftr-472	252	5	metropolitan	metropolitan	ADJ
ftr-472	252	6	mortgage	mortgage	NOUN
ftr-472	252	7	fund	fund	PROPN
ftr-472	252	8	,	,	PUNCT
ftr-472	252	9	inc	inc	PROPN
ftr-472	252	10	.	.	PROPN
ftr-472	253	1	v.	v.	PROPN
ftr-472	253	2	commissioner	commissioner	PROPN
ftr-472	253	3	,	,	PUNCT
ftr-472	253	4	62	62	NUM
ftr-472	253	5	t.c	t.c	NOUN
ftr-472	253	6	.	.	PROPN
ftr-472	253	7	110	110	NUM
ftr-472	253	8	(	(	PUNCT
ftr-472	253	9	1974	1974	NUM
ftr-472	253	10	)	)	PUNCT
ftr-472	254	1	;	;	PUNCT
ftr-472	254	2	rev	rev	PROPN
ftr-472	254	3	.	.	PROPN
ftr-472	255	1	rul	rul	NOUN
ftr-472	255	2	.	.	PUNCT
ftr-472	256	1	70	70	NUM
ftr-472	256	2	-	-	SYM
ftr-472	256	3	540	540	NUM
ftr-472	256	4	,	,	PUNCT
ftr-472	256	5	1970	1970	NUM
ftr-472	256	6	-	-	SYM
ftr-472	256	7	2	2	NUM
ftr-472	256	8	c.b	c.b	PROPN
ftr-472	256	9	.	.	PROPN
ftr-472	256	10	i01	i01	PROPN
ftr-472	256	11	;	;	PUNCT
ftr-472	256	12	see	see	VERB
ftr-472	256	13	also	also	ADV
ftr-472	256	14	bank	bank	PROPN
ftr-472	256	15	of	of	ADP
ftr-472	256	16	america	america	PROPN
ftr-472	256	17	v.	v.	PROPN
ftr-472	256	18	united	united	PROPN
ftr-472	256	19	states	states	PROPN
ftr-472	256	20	.	.	PUNCT
ftr-472	257	1	680	680	NUM
ftr-472	257	2	f.2d	f.2d	ADP
ftr-472	257	3	142	142	NUM
ftr-472	257	4	,	,	PUNCT
ftr-472	257	5	150	150	NUM
ftr-472	257	6	(	(	PUNCT
ftr-472	257	7	ct	ct	PROPN
ftr-472	257	8	.	.	PUNCT
ftr-472	257	9	cl	cl	NOUN
ftr-472	257	10	.	.	PROPN
ftr-472	257	11	1982	1982	NUM
ftr-472	257	12	)	)	PUNCT
ftr-472	257	13	(	(	PUNCT
ftr-472	257	14	holding	hold	VERB
ftr-472	257	15	negotiation	negotiation	NOUN
ftr-472	257	16	fees	fee	NOUN
ftr-472	257	17	received	receive	VERB
ftr-472	257	18	in	in	ADP
ftr-472	257	19	connection	connection	NOUN
ftr-472	257	20	with	with	ADP
ftr-472	257	21	export	export	NOUN
ftr-472	257	22	letters	letter	NOUN
ftr-472	257	23	of	of	ADP
ftr-472	257	24	credit	credit	NOUN
ftr-472	257	25	are	be	AUX
ftr-472	257	26	for	for	ADP
ftr-472	257	27	personal	personal	ADJ
ftr-472	257	28	services	service	NOUN
ftr-472	257	29	)	)	PUNCT
ftr-472	257	30	.	.	PUNCT
ftr-472	258	1	however	however	ADV
ftr-472	258	2	,	,	PUNCT
ftr-472	258	3	fees	fee	NOUN
ftr-472	258	4	that	that	PRON
ftr-472	258	5	are	be	AUX
ftr-472	258	6	not	not	PART
ftr-472	258	7	earned	earn	VERB
ftr-472	258	8	for	for	ADP
ftr-472	258	9	specific	specific	ADJ
ftr-472	258	10	services	service	NOUN
ftr-472	258	11	,	,	PUNCT
ftr-472	258	12	or	or	CCONJ
ftr-472	258	13	which	which	PRON
ftr-472	258	14	exceed	exceed	VERB
ftr-472	258	15	reasonable	reasonable	ADJ
ftr-472	258	16	compensation	compensation	NOUN
ftr-472	258	17	for	for	ADP
ftr-472	258	18	services	service	NOUN
ftr-472	258	19	actually	actually	ADV
ftr-472	258	20	performed	perform	VERB
ftr-472	258	21	,	,	PUNCT
ftr-472	258	22	may	may	AUX
ftr-472	258	23	be	be	AUX
ftr-472	258	24	interest	interest	NOUN
ftr-472	258	25	(	(	PUNCT
ftr-472	258	26	or	or	CCONJ
ftr-472	258	27	original	original	ADJ
ftr-472	258	28	issue	issue	NOUN
ftr-472	258	29	discount	discount	NOUN
ftr-472	258	30	)	)	PUNCT
ftr-472	258	31	.	.	PUNCT
ftr-472	259	1	see	see	VERB
ftr-472	259	2	,	,	PUNCT
ftr-472	259	3	e.g.	e.g.	ADV
ftr-472	259	4	,	,	PUNCT
ftr-472	259	5	regs	reg	NOUN
ftr-472	259	6	.	.	PUNCT
ftr-472	260	1	§	§	PROPN
ftr-472	260	2	1.1273	1.1273	NUM
ftr-472	260	3	-	-	PUNCT
ftr-472	260	4	2(g)(2	2(g)(2	NUM
ftr-472	260	5	)	)	PUNCT
ftr-472	260	6	(	(	PUNCT
ftr-472	260	7	which	which	PRON
ftr-472	260	8	,	,	PUNCT
ftr-472	260	9	taken	take	VERB
ftr-472	260	10	together	together	ADV
ftr-472	260	11	with	with	ADP
ftr-472	260	12	regs	reg	NOUN
ftr-472	260	13	.	.	PUNCT
ftr-472	261	1	§	§	PROPN
ftr-472	261	2	1.1275	1.1275	NUM
ftr-472	261	3	-	-	SYM
ftr-472	261	4	2(a	2(a	NUM
ftr-472	261	5	)	)	PUNCT
ftr-472	261	6	,	,	PUNCT
ftr-472	261	7	provides	provide	VERB
ftr-472	261	8	that	that	SCONJ
ftr-472	261	9	a	a	DET
ftr-472	261	10	bank	bank	NOUN
ftr-472	261	11	lender	lender	NOUN
ftr-472	261	12	should	should	AUX
ftr-472	261	13	treat	treat	VERB
ftr-472	261	14	"	"	PUNCT
ftr-472	261	15	points	point	NOUN
ftr-472	261	16	"	"	PUNCT
ftr-472	261	17	as	as	ADP
ftr-472	261	18	original	original	ADJ
ftr-472	261	19	issue	issue	NOUN
ftr-472	261	20	discount	discount	NOUN
ftr-472	261	21	rather	rather	ADV
ftr-472	261	22	than	than	ADP
ftr-472	261	23	as	as	ADP
ftr-472	261	24	fee	fee	NOUN
ftr-472	261	25	income	income	NOUN
ftr-472	261	26	)	)	PUNCT
ftr-472	261	27	;	;	PUNCT
ftr-472	261	28	wilkerson	wilkerson	PROPN
ftr-472	261	29	v.	v.	PROPN
ftr-472	261	30	commissioner	commissioner	PROPN
ftr-472	261	31	,	,	PUNCT
ftr-472	261	32	70	70	NUM
ftr-472	261	33	t.c	t.c	PROPN
ftr-472	261	34	.	.	PROPN
ftr-472	261	35	240	240	NUM
ftr-472	261	36	(	(	PUNCT
ftr-472	261	37	1978	1978	NUM
ftr-472	261	38	)	)	PUNCT
ftr-472	261	39	.	.	PUNCT
ftr-472	262	1	rev'd	rev'd	VERB
ftr-472	262	2	on	on	ADP
ftr-472	262	3	other	other	ADJ
ftr-472	262	4	grounds	ground	NOUN
ftr-472	262	5	,	,	PUNCT
ftr-472	262	6	655	655	NUM
ftr-472	262	7	f.2d	f.2d	SYM
ftr-472	262	8	980	980	NUM
ftr-472	262	9	(	(	PUNCT
ftr-472	262	10	9th	9th	ADJ
ftr-472	262	11	cir	cir	NOUN
ftr-472	262	12	.	.	PUNCT
ftr-472	262	13	1981	1981	NUM
ftr-472	262	14	)	)	PUNCT
ftr-472	262	15	;	;	PUNCT
ftr-472	262	16	rev	rev	PROPN
ftr-472	262	17	.	.	PROPN
ftr-472	263	1	rul	rul	PROPN
ftr-472	263	2	.	.	PUNCT
ftr-472	264	1	69	69	NUM
ftr-472	264	2	-	-	SYM
ftr-472	264	3	188	188	NUM
ftr-472	264	4	,	,	PUNCT
ftr-472	264	5	1969	1969	NUM
ftr-472	264	6	-	-	SYM
ftr-472	264	7	1	1	NUM
ftr-472	264	8	c.b	c.b	PROPN
ftr-472	264	9	.	.	PROPN
ftr-472	264	10	54	54	NUM
ftr-472	264	11	,	,	PUNCT
ftr-472	264	12	55	55	NUM
ftr-472	264	13	.	.	PUNCT
ftr-472	265	1	florida	florida	PROPN
ftr-472	265	2	tax	tax	PROPN
ftr-472	265	3	review	review	NOUN
ftr-472	265	4	states,38	states,38	NOUN
ftr-472	265	5	in	in	ADP
ftr-472	265	6	which	which	DET
ftr-472	265	7	case	case	NOUN
ftr-472	265	8	it	it	PRON
ftr-472	265	9	is	be	AUX
ftr-472	265	10	eci.39	eci.39	VERB
ftr-472	265	11	as	as	ADP
ftr-472	265	12	a	a	DET
ftr-472	265	13	practical	practical	ADJ
ftr-472	265	14	matter	matter	NOUN
ftr-472	265	15	,	,	PUNCT
ftr-472	265	16	if	if	SCONJ
ftr-472	265	17	a	a	DET
ftr-472	265	18	loan	loan	NOUN
ftr-472	265	19	is	be	AUX
ftr-472	265	20	attributable	attributable	ADJ
ftr-472	265	21	to	to	ADP
ftr-472	265	22	a	a	DET
ftr-472	265	23	u.s	u.s	PROPN
ftr-472	265	24	.	.	PROPN
ftr-472	265	25	branch	branch	NOUN
ftr-472	265	26	under	under	ADP
ftr-472	265	27	the	the	DET
ftr-472	265	28	rules	rule	NOUN
ftr-472	265	29	described	describe	VERB
ftr-472	265	30	above	above	ADV
ftr-472	265	31	,	,	PUNCT
ftr-472	265	32	fee	fee	NOUN
ftr-472	265	33	income	income	NOUN
ftr-472	265	34	received	receive	VERB
ftr-472	265	35	in	in	ADP
ftr-472	265	36	connection	connection	NOUN
ftr-472	265	37	with	with	ADP
ftr-472	265	38	the	the	DET
ftr-472	265	39	loan	loan	NOUN
ftr-472	265	40	likely	likely	ADV
ftr-472	265	41	is	be	AUX
ftr-472	265	42	also	also	ADV
ftr-472	265	43	eci	eci	PROPN
ftr-472	265	44	.	.	PROPN
ftr-472	266	1	4	4	NUM
ftr-472	266	2	.	.	NOUN
ftr-472	266	3	letter	letter	NOUN
ftr-472	266	4	of	of	ADP
ftr-472	266	5	credit	credit	NOUN
ftr-472	266	6	and	and	CCONJ
ftr-472	266	7	guaranty	guaranty	NOUN
ftr-472	266	8	fees.-commissions	fees.-commission	NOUN
ftr-472	266	9	earned	earn	VERB
ftr-472	266	10	on	on	ADP
ftr-472	266	11	the	the	DET
ftr-472	266	12	issuance	issuance	NOUN
ftr-472	266	13	,	,	PUNCT
ftr-472	266	14	confirmation	confirmation	NOUN
ftr-472	266	15	,	,	PUNCT
ftr-472	266	16	or	or	CCONJ
ftr-472	266	17	acceptance	acceptance	NOUN
ftr-472	266	18	of	of	ADP
ftr-472	266	19	letters	letter	NOUN
ftr-472	266	20	of	of	ADP
ftr-472	266	21	credit	credit	NOUN
ftr-472	266	22	(	(	PUNCT
ftr-472	266	23	as	as	ADV
ftr-472	266	24	well	well	ADV
ftr-472	266	25	as	as	ADP
ftr-472	266	26	similar	similar	ADJ
ftr-472	266	27	fees	fee	NOUN
ftr-472	266	28	earned	earn	VERB
ftr-472	266	29	in	in	ADP
ftr-472	266	30	the	the	DET
ftr-472	266	31	course	course	NOUN
ftr-472	266	32	of	of	ADP
ftr-472	266	33	providing	provide	VERB
ftr-472	266	34	other	other	ADJ
ftr-472	266	35	forms	form	NOUN
ftr-472	266	36	of	of	ADP
ftr-472	266	37	guaranties	guaranty	NOUN
ftr-472	266	38	or	or	CCONJ
ftr-472	266	39	credit	credit	NOUN
ftr-472	266	40	support	support	NOUN
ftr-472	266	41	in	in	ADP
ftr-472	266	42	respect	respect	NOUN
ftr-472	266	43	of	of	ADP
ftr-472	266	44	the	the	DET
ftr-472	266	45	obligations	obligation	NOUN
ftr-472	266	46	of	of	ADP
ftr-472	266	47	another	another	DET
ftr-472	266	48	person	person	NOUN
ftr-472	266	49	)	)	PUNCT
ftr-472	266	50	are	be	AUX
ftr-472	266	51	not	not	PART
ftr-472	266	52	interest	interest	NOUN
ftr-472	266	53	and	and	CCONJ
ftr-472	266	54	therefore	therefore	ADV
ftr-472	266	55	are	be	AUX
ftr-472	266	56	not	not	PART
ftr-472	266	57	covered	cover	VERB
ftr-472	266	58	by	by	ADP
ftr-472	266	59	the	the	DET
ftr-472	266	60	rules	rule	NOUN
ftr-472	266	61	described	describe	VERB
ftr-472	266	62	in	in	ADP
ftr-472	266	63	paragraph	paragraph	NOUN
ftr-472	266	64	1	1	NUM
ftr-472	266	65	above	above	ADV
ftr-472	266	66	.	.	PUNCT
ftr-472	267	1	however	however	ADV
ftr-472	267	2	,	,	PUNCT
ftr-472	267	3	such	such	ADJ
ftr-472	267	4	commissions	commission	NOUN
ftr-472	267	5	and	and	CCONJ
ftr-472	267	6	fees	fee	NOUN
ftr-472	267	7	have	have	AUX
ftr-472	267	8	been	be	AUX
ftr-472	267	9	analogized	analogize	VERB
ftr-472	267	10	to	to	ADP
ftr-472	267	11	interest	interest	NOUN
ftr-472	267	12	for	for	ADP
ftr-472	267	13	purposes	purpose	NOUN
ftr-472	267	14	of	of	ADP
ftr-472	267	15	determining	determine	VERB
ftr-472	267	16	their	their	PRON
ftr-472	267	17	source.40	source.40	NOUN
ftr-472	267	18	under	under	ADP
ftr-472	267	19	this	this	DET
ftr-472	267	20	analysis	analysis	NOUN
ftr-472	267	21	,	,	PUNCT
ftr-472	267	22	if	if	SCONJ
ftr-472	267	23	the	the	DET
ftr-472	267	24	person	person	NOUN
ftr-472	267	25	whose	whose	DET
ftr-472	267	26	credit	credit	NOUN
ftr-472	267	27	is	be	AUX
ftr-472	267	28	being	be	AUX
ftr-472	267	29	confirmed	confirm	VERB
ftr-472	267	30	or	or	CCONJ
ftr-472	267	31	otherwise	otherwise	ADV
ftr-472	267	32	guaranteed	guarantee	VERB
ftr-472	267	33	is	be	AUX
ftr-472	267	34	a	a	DET
ftr-472	267	35	u.s	u.s	PROPN
ftr-472	267	36	.	.	PROPN
ftr-472	267	37	person	person	PROPN
ftr-472	267	38	,	,	PUNCT
ftr-472	267	39	the	the	DET
ftr-472	267	40	commission	commission	NOUN
ftr-472	267	41	income	income	NOUN
ftr-472	267	42	is	be	AUX
ftr-472	267	43	u.s	u.s	PROPN
ftr-472	267	44	.	.	PROPN
ftr-472	267	45	source	source	NOUN
ftr-472	267	46	and	and	CCONJ
ftr-472	267	47	is	be	AUX
ftr-472	267	48	therefore	therefore	ADV
ftr-472	267	49	eci	eci	PROPN
ftr-472	267	50	if	if	SCONJ
ftr-472	267	51	the	the	DET
ftr-472	267	52	u.s	u.s	PROPN
ftr-472	267	53	.	.	PROPN
ftr-472	267	54	branch	branch	NOUN
ftr-472	267	55	materially	materially	ADV
ftr-472	267	56	participates	participate	VERB
ftr-472	267	57	in	in	ADP
ftr-472	267	58	the	the	DET
ftr-472	267	59	issuance	issuance	NOUN
ftr-472	267	60	of	of	ADP
ftr-472	267	61	the	the	DET
ftr-472	267	62	letter	letter	NOUN
ftr-472	267	63	of	of	ADP
ftr-472	267	64	credit	credit	NOUN
ftr-472	267	65	or	or	CCONJ
ftr-472	267	66	other	other	ADJ
ftr-472	267	67	form	form	NOUN
ftr-472	267	68	of	of	ADP
ftr-472	267	69	credit	credit	NOUN
ftr-472	267	70	support	support	NOUN
ftr-472	267	71	.	.	PUNCT
ftr-472	268	1	4	4	NUM
ftr-472	268	2	'	'	PUNCT
ftr-472	268	3	however	however	ADV
ftr-472	268	4	,	,	PUNCT
ftr-472	268	5	if	if	SCONJ
ftr-472	268	6	the	the	DET
ftr-472	268	7	commission	commission	NOUN
ftr-472	268	8	or	or	CCONJ
ftr-472	268	9	fee	fee	NOUN
ftr-472	268	10	is	be	AUX
ftr-472	268	11	received	receive	VERB
ftr-472	268	12	for	for	ADP
ftr-472	268	13	confirming	confirm	VERB
ftr-472	268	14	or	or	CCONJ
ftr-472	268	15	guaranteeing	guarantee	VERB
ftr-472	268	16	the	the	DET
ftr-472	268	17	credit	credit	NOUN
ftr-472	268	18	of	of	ADP
ftr-472	268	19	a	a	DET
ftr-472	268	20	foreign	foreign	ADJ
ftr-472	268	21	person	person	NOUN
ftr-472	268	22	,	,	PUNCT
ftr-472	268	23	it	it	PRON
ftr-472	268	24	is	be	AUX
ftr-472	268	25	from	from	ADP
ftr-472	268	26	foreign	foreign	ADJ
ftr-472	268	27	sources	source	NOUN
ftr-472	268	28	and	and	CCONJ
ftr-472	268	29	not	not	PART
ftr-472	268	30	eci	eci	PROPN
ftr-472	268	31	,	,	PUNCT
ftr-472	268	32	even	even	ADV
ftr-472	268	33	if	if	SCONJ
ftr-472	268	34	the	the	DET
ftr-472	268	35	u.s	u.s	PROPN
ftr-472	268	36	.	.	PROPN
ftr-472	268	37	branch	branch	PROPN
ftr-472	268	38	issues	issue	VERB
ftr-472	268	39	the	the	DET
ftr-472	268	40	credit	credit	NOUN
ftr-472	268	41	support	support	NOUN
ftr-472	268	42	.	.	PUNCT
ftr-472	269	1	5	5	X
ftr-472	269	2	.	.	X
ftr-472	269	3	income	income	NOUN
ftr-472	269	4	from	from	ADP
ftr-472	269	5	foreign	foreign	ADJ
ftr-472	269	6	currency	currency	NOUN
ftr-472	269	7	transactions	transaction	NOUN
ftr-472	269	8	,	,	PUNCT
ftr-472	269	9	swaps	swap	NOUN
ftr-472	269	10	,	,	PUNCT
ftr-472	269	11	options	option	NOUN
ftr-472	269	12	,	,	PUNCT
ftr-472	269	13	forward	forward	ADJ
ftr-472	269	14	contracts	contract	NOUN
ftr-472	269	15	,	,	PUNCT
ftr-472	269	16	and	and	CCONJ
ftr-472	269	17	other	other	ADJ
ftr-472	269	18	financial	financial	ADJ
ftr-472	269	19	hedging	hedging	NOUN
ftr-472	269	20	transactions.-as	transactions.-as	PRON
ftr-472	269	21	mentioned	mention	VERB
ftr-472	269	22	in	in	ADP
ftr-472	269	23	the	the	DET
ftr-472	269	24	introduction	introduction	NOUN
ftr-472	269	25	,	,	PUNCT
ftr-472	269	26	banks	bank	NOUN
ftr-472	269	27	have	have	AUX
ftr-472	269	28	expanded	expand	VERB
ftr-472	269	29	their	their	PRON
ftr-472	269	30	activities	activity	NOUN
ftr-472	269	31	in	in	ADP
ftr-472	269	32	recent	recent	ADJ
ftr-472	269	33	years	year	NOUN
ftr-472	269	34	beyond	beyond	ADP
ftr-472	269	35	lending	lending	NOUN
ftr-472	269	36	and	and	CCONJ
ftr-472	269	37	other	other	ADJ
ftr-472	269	38	traditional	traditional	ADJ
ftr-472	269	39	banking	banking	NOUN
ftr-472	269	40	activities	activity	NOUN
ftr-472	269	41	.	.	PUNCT
ftr-472	270	1	many	many	ADJ
ftr-472	270	2	international	international	ADJ
ftr-472	270	3	banks	bank	NOUN
ftr-472	270	4	now	now	ADV
ftr-472	270	5	conduct	conduct	VERB
ftr-472	270	6	active	active	ADJ
ftr-472	270	7	businesses	business	NOUN
ftr-472	270	8	in	in	ADP
ftr-472	270	9	interest	interest	NOUN
ftr-472	270	10	rate	rate	NOUN
ftr-472	270	11	and	and	CCONJ
ftr-472	270	12	currency	currency	NOUN
ftr-472	270	13	swaps	swap	NOUN
ftr-472	270	14	,	,	PUNCT
ftr-472	270	15	forward	forward	ADJ
ftr-472	270	16	contracts	contract	NOUN
ftr-472	270	17	,	,	PUNCT
ftr-472	270	18	options	option	NOUN
ftr-472	270	19	,	,	PUNCT
ftr-472	270	20	and	and	CCONJ
ftr-472	270	21	other	other	ADJ
ftr-472	270	22	instruments	instrument	NOUN
ftr-472	270	23	designed	design	VERB
ftr-472	270	24	to	to	PART
ftr-472	270	25	hedge	hedge	VERB
ftr-472	270	26	interest	interest	NOUN
ftr-472	270	27	rate	rate	NOUN
ftr-472	270	28	and	and	CCONJ
ftr-472	270	29	currency	currency	NOUN
ftr-472	270	30	risks	risk	NOUN
ftr-472	270	31	,	,	PUNCT
ftr-472	270	32	as	as	ADP
ftr-472	270	33	an	an	DET
ftr-472	270	34	integral	integral	ADJ
ftr-472	270	35	part	part	NOUN
ftr-472	270	36	both	both	PRON
ftr-472	270	37	of	of	ADP
ftr-472	270	38	servicing	service	VERB
ftr-472	270	39	customers	customer	NOUN
ftr-472	270	40	38	38	NUM
ftr-472	270	41	.	.	PUNCT
ftr-472	271	1	irc	irc	PROPN
ftr-472	271	2	§	§	PROPN
ftr-472	271	3	861(a)(3	861(a)(3	NUM
ftr-472	271	4	)	)	PUNCT
ftr-472	271	5	.	.	PUNCT
ftr-472	272	1	39	39	NUM
ftr-472	272	2	.	.	PUNCT
ftr-472	273	1	irc	irc	PROPN
ftr-472	273	2	§	§	PROPN
ftr-472	273	3	864(c)(3	864(c)(3	NUM
ftr-472	273	4	)	)	PUNCT
ftr-472	273	5	.	.	PUNCT
ftr-472	274	1	however	however	ADV
ftr-472	274	2	,	,	PUNCT
ftr-472	274	3	where	where	SCONJ
ftr-472	274	4	the	the	DET
ftr-472	274	5	bank	bank	NOUN
ftr-472	274	6	is	be	AUX
ftr-472	274	7	eligible	eligible	ADJ
ftr-472	274	8	for	for	ADP
ftr-472	274	9	the	the	DET
ftr-472	274	10	benefits	benefit	NOUN
ftr-472	274	11	of	of	ADP
ftr-472	274	12	an	an	DET
ftr-472	274	13	income	income	NOUN
ftr-472	274	14	tax	tax	NOUN
ftr-472	274	15	treaty	treaty	NOUN
ftr-472	274	16	,	,	PUNCT
ftr-472	274	17	such	such	ADJ
ftr-472	274	18	income	income	NOUN
ftr-472	274	19	generally	generally	ADV
ftr-472	274	20	should	should	AUX
ftr-472	274	21	be	be	AUX
ftr-472	274	22	exempt	exempt	ADJ
ftr-472	274	23	as	as	SCONJ
ftr-472	274	24	business	business	NOUN
ftr-472	274	25	profits	profit	NOUN
ftr-472	274	26	not	not	PART
ftr-472	274	27	attributable	attributable	ADJ
ftr-472	274	28	to	to	ADP
ftr-472	274	29	a	a	DET
ftr-472	274	30	u.s	u.s	PROPN
ftr-472	274	31	.	.	PROPN
ftr-472	274	32	permanent	permanent	ADJ
ftr-472	274	33	establishment	establishment	NOUN
ftr-472	274	34	if	if	SCONJ
ftr-472	274	35	the	the	DET
ftr-472	274	36	services	service	NOUN
ftr-472	274	37	are	be	AUX
ftr-472	274	38	performed	perform	VERB
ftr-472	274	39	by	by	ADP
ftr-472	274	40	employees	employee	NOUN
ftr-472	274	41	of	of	ADP
ftr-472	274	42	a	a	DET
ftr-472	274	43	non	non	ADJ
ftr-472	274	44	-	-	ADJ
ftr-472	274	45	u.s	u.s	ADJ
ftr-472	274	46	.	.	PROPN
ftr-472	274	47	branch	branch	NOUN
ftr-472	274	48	that	that	PRON
ftr-472	274	49	are	be	AUX
ftr-472	274	50	present	present	ADJ
ftr-472	274	51	in	in	ADP
ftr-472	274	52	the	the	DET
ftr-472	274	53	united	united	PROPN
ftr-472	274	54	states	states	PROPN
ftr-472	274	55	on	on	ADP
ftr-472	274	56	a	a	DET
ftr-472	274	57	temporary	temporary	ADJ
ftr-472	274	58	basis	basis	NOUN
ftr-472	274	59	and	and	CCONJ
ftr-472	274	60	the	the	DET
ftr-472	274	61	income	income	NOUN
ftr-472	274	62	is	be	AUX
ftr-472	274	63	not	not	PART
ftr-472	274	64	attributable	attributable	ADJ
ftr-472	274	65	to	to	ADP
ftr-472	274	66	the	the	DET
ftr-472	274	67	u.s	u.s	PROPN
ftr-472	274	68	.	.	PROPN
ftr-472	274	69	branch	branch	NOUN
ftr-472	274	70	.	.	PUNCT
ftr-472	275	1	40	40	NUM
ftr-472	275	2	.	.	PUNCT
ftr-472	276	1	bank	bank	PROPN
ftr-472	276	2	of	of	ADP
ftr-472	276	3	america	america	PROPN
ftr-472	276	4	,	,	PUNCT
ftr-472	276	5	680	680	NUM
ftr-472	276	6	f.2d	f.2d	NOUN
ftr-472	276	7	at	at	ADP
ftr-472	276	8	149	149	NUM
ftr-472	276	9	(	(	PUNCT
ftr-472	276	10	analogizing	analogize	VERB
ftr-472	276	11	commissions	commission	NOUN
ftr-472	276	12	earned	earn	VERB
ftr-472	276	13	on	on	ADP
ftr-472	276	14	bankers	banker	NOUN
ftr-472	276	15	acceptances	acceptance	NOUN
ftr-472	276	16	to	to	ADP
ftr-472	276	17	interest	interest	NOUN
ftr-472	276	18	)	)	PUNCT
ftr-472	276	19	.	.	PUNCT
ftr-472	277	1	see	see	VERB
ftr-472	277	2	centel	centel	PROPN
ftr-472	277	3	communications	communications	PROPN
ftr-472	277	4	co.	co.	PROPN
ftr-472	277	5	v.	v.	PROPN
ftr-472	277	6	commissioner	commissioner	PROPN
ftr-472	277	7	,	,	PUNCT
ftr-472	277	8	920	920	NUM
ftr-472	277	9	f.2d	f.2d	NOUN
ftr-472	277	10	1335	1335	NUM
ftr-472	277	11	(	(	PUNCT
ftr-472	277	12	7th	7th	ADJ
ftr-472	277	13	cir	cir	NOUN
ftr-472	277	14	.	.	PROPN
ftr-472	277	15	1990	1990	NUM
ftr-472	277	16	)	)	PUNCT
ftr-472	277	17	(	(	PUNCT
ftr-472	277	18	holding	hold	VERB
ftr-472	277	19	shareholder	shareholder	NOUN
ftr-472	277	20	guaranties	guaranty	NOUN
ftr-472	277	21	were	be	AUX
ftr-472	277	22	not	not	PART
ftr-472	277	23	performance	performance	NOUN
ftr-472	277	24	of	of	ADP
ftr-472	277	25	personal	personal	ADJ
ftr-472	277	26	services	service	NOUN
ftr-472	277	27	taxable	taxable	ADJ
ftr-472	277	28	under	under	ADP
ftr-472	277	29	§	§	PROPN
ftr-472	277	30	83	83	NUM
ftr-472	277	31	in	in	ADP
ftr-472	277	32	exchange	exchange	NOUN
ftr-472	277	33	for	for	ADP
ftr-472	277	34	stock	stock	NOUN
ftr-472	277	35	,	,	PUNCT
ftr-472	277	36	but	but	CCONJ
ftr-472	277	37	were	be	AUX
ftr-472	277	38	more	more	ADV
ftr-472	277	39	closely	closely	ADV
ftr-472	277	40	analogous	analogous	ADJ
ftr-472	277	41	to	to	ADP
ftr-472	277	42	loan	loan	NOUN
ftr-472	277	43	transaction	transaction	NOUN
ftr-472	277	44	)	)	PUNCT
ftr-472	277	45	.	.	PUNCT
ftr-472	278	1	but	but	CCONJ
ftr-472	278	2	see	see	VERB
ftr-472	278	3	priv	priv	PROPN
ftr-472	278	4	.	.	PUNCT
ftr-472	279	1	let	let	VERB
ftr-472	279	2	.	.	PUNCT
ftr-472	280	1	rul	rul	AUX
ftr-472	280	2	.	.	PROPN
ftr-472	280	3	8508003	8508003	NUM
ftr-472	280	4	(	(	PUNCT
ftr-472	280	5	nov	nov	PROPN
ftr-472	280	6	.	.	PROPN
ftr-472	280	7	9	9	NUM
ftr-472	280	8	,	,	PUNCT
ftr-472	280	9	1984	1984	NUM
ftr-472	280	10	)	)	PUNCT
ftr-472	280	11	(	(	PUNCT
ftr-472	280	12	treating	treat	VERB
ftr-472	280	13	loan	loan	NOUN
ftr-472	280	14	guaranty	guaranty	NOUN
ftr-472	280	15	fee	fee	NOUN
ftr-472	280	16	as	as	ADP
ftr-472	280	17	services	service	NOUN
ftr-472	280	18	income	income	NOUN
ftr-472	280	19	)	)	PUNCT
ftr-472	280	20	;	;	PUNCT
ftr-472	280	21	i.r.s	i.r.s	PROPN
ftr-472	280	22	.	.	PUNCT
ftr-472	280	23	t.a.m	t.a.m	PROPN
ftr-472	280	24	.	.	PROPN
ftr-472	280	25	7822005	7822005	NUM
ftr-472	280	26	(	(	PUNCT
ftr-472	280	27	feb	feb	PROPN
ftr-472	280	28	.	.	PROPN
ftr-472	280	29	22	22	NUM
ftr-472	280	30	,	,	PUNCT
ftr-472	280	31	1978	1978	NUM
ftr-472	280	32	)	)	PUNCT
ftr-472	280	33	.	.	PUNCT
ftr-472	281	1	41	41	NUM
ftr-472	281	2	.	.	PUNCT
ftr-472	281	3	regs	regs	PROPN
ftr-472	281	4	.	.	PUNCT
ftr-472	282	1	§	§	PROPN
ftr-472	282	2	1.864	1.864	NUM
ftr-472	282	3	-	-	SYM
ftr-472	282	4	4(c)(3)(i	4(c)(3)(i	NUM
ftr-472	282	5	)	)	PUNCT
ftr-472	282	6	(	(	PUNCT
ftr-472	282	7	business	business	NOUN
ftr-472	282	8	-	-	PUNCT
ftr-472	282	9	activities	activity	NOUN
ftr-472	282	10	test	test	NOUN
ftr-472	282	11	)	)	PUNCT
ftr-472	282	12	.	.	PUNCT
ftr-472	283	1	if	if	SCONJ
ftr-472	283	2	the	the	DET
ftr-472	283	3	branch	branch	NOUN
ftr-472	283	4	does	do	AUX
ftr-472	283	5	not	not	PART
ftr-472	283	6	materially	materially	ADV
ftr-472	283	7	participate	participate	VERB
ftr-472	283	8	in	in	ADP
ftr-472	283	9	the	the	DET
ftr-472	283	10	issuance	issuance	NOUN
ftr-472	283	11	of	of	ADP
ftr-472	283	12	the	the	DET
ftr-472	283	13	letter	letter	NOUN
ftr-472	283	14	of	of	ADP
ftr-472	283	15	credit	credit	NOUN
ftr-472	283	16	or	or	CCONJ
ftr-472	283	17	other	other	ADJ
ftr-472	283	18	form	form	NOUN
ftr-472	283	19	of	of	ADP
ftr-472	283	20	credit	credit	NOUN
ftr-472	283	21	support	support	NOUN
ftr-472	283	22	,	,	PUNCT
ftr-472	283	23	the	the	DET
ftr-472	283	24	income	income	NOUN
ftr-472	283	25	is	be	AUX
ftr-472	283	26	generally	generally	ADV
ftr-472	283	27	subject	subject	ADJ
ftr-472	283	28	to	to	ADP
ftr-472	283	29	a	a	DET
ftr-472	283	30	30	30	NUM
ftr-472	283	31	%	%	NOUN
ftr-472	283	32	u.s	u.s	PROPN
ftr-472	283	33	.	.	PROPN
ftr-472	283	34	withholding	withholding	NOUN
ftr-472	283	35	tax	tax	NOUN
ftr-472	283	36	.	.	PUNCT
ftr-472	284	1	however	however	ADV
ftr-472	284	2	,	,	PUNCT
ftr-472	284	3	if	if	SCONJ
ftr-472	284	4	the	the	DET
ftr-472	284	5	bank	bank	NOUN
ftr-472	284	6	is	be	AUX
ftr-472	284	7	eligible	eligible	ADJ
ftr-472	284	8	for	for	ADP
ftr-472	284	9	the	the	DET
ftr-472	284	10	benefits	benefit	NOUN
ftr-472	284	11	of	of	ADP
ftr-472	284	12	an	an	DET
ftr-472	284	13	income	income	NOUN
ftr-472	284	14	tax	tax	NOUN
ftr-472	284	15	treaty	treaty	NOUN
ftr-472	284	16	,	,	PUNCT
ftr-472	284	17	the	the	DET
ftr-472	284	18	income	income	NOUN
ftr-472	284	19	is	be	AUX
ftr-472	284	20	usually	usually	ADV
ftr-472	284	21	exempt	exempt	ADJ
ftr-472	284	22	from	from	ADP
ftr-472	284	23	tax	tax	NOUN
ftr-472	284	24	as	as	SCONJ
ftr-472	284	25	business	business	NOUN
ftr-472	284	26	profits	profit	NOUN
ftr-472	284	27	not	not	PART
ftr-472	284	28	attributable	attributable	ADJ
ftr-472	284	29	to	to	ADP
ftr-472	284	30	a	a	DET
ftr-472	284	31	u.s	u.s	PROPN
ftr-472	284	32	.	.	PROPN
ftr-472	284	33	permanent	permanent	ADJ
ftr-472	284	34	establishment	establishment	NOUN
ftr-472	284	35	.	.	PUNCT
ftr-472	285	1	see	see	VERB
ftr-472	285	2	,	,	PUNCT
ftr-472	285	3	e.g.	e.g.	ADV
ftr-472	285	4	,	,	PUNCT
ftr-472	285	5	priv	priv	PROPN
ftr-472	285	6	.	.	PUNCT
ftr-472	286	1	let	let	VERB
ftr-472	286	2	.	.	PUNCT
ftr-472	287	1	rul	rul	NOUN
ftr-472	287	2	.	.	PUNCT
ftr-472	287	3	7306191420a	7306191420a	NUM
ftr-472	287	4	(	(	PUNCT
ftr-472	287	5	june	june	PROPN
ftr-472	287	6	19	19	NUM
ftr-472	287	7	,	,	PUNCT
ftr-472	287	8	1973	1973	NUM
ftr-472	287	9	)	)	PUNCT
ftr-472	287	10	(	(	PUNCT
ftr-472	287	11	stating	state	VERB
ftr-472	287	12	line	line	NOUN
ftr-472	287	13	of	of	ADP
ftr-472	287	14	credit	credit	NOUN
ftr-472	287	15	commitment	commitment	NOUN
ftr-472	287	16	fees	fee	NOUN
ftr-472	287	17	paid	pay	VERB
ftr-472	287	18	to	to	ADP
ftr-472	287	19	u.k	u.k	PROPN
ftr-472	287	20	.	.	PROPN
ftr-472	287	21	banks	bank	NOUN
ftr-472	287	22	not	not	PART
ftr-472	287	23	engaged	engage	VERB
ftr-472	287	24	in	in	ADP
ftr-472	287	25	a	a	DET
ftr-472	287	26	trade	trade	NOUN
ftr-472	287	27	or	or	CCONJ
ftr-472	287	28	business	business	NOUN
ftr-472	287	29	in	in	ADP
ftr-472	287	30	the	the	DET
ftr-472	287	31	united	united	PROPN
ftr-472	287	32	states	states	PROPN
ftr-472	287	33	are	be	AUX
ftr-472	287	34	"	"	PUNCT
ftr-472	287	35	industrial	industrial	ADJ
ftr-472	287	36	or	or	CCONJ
ftr-472	287	37	commercial	commercial	ADJ
ftr-472	287	38	profits	profit	NOUN
ftr-472	287	39	"	"	PUNCT
ftr-472	287	40	exempt	exempt	ADJ
ftr-472	287	41	from	from	ADP
ftr-472	287	42	u.s	u.s	PROPN
ftr-472	287	43	.	.	PROPN
ftr-472	287	44	tax	tax	NOUN
ftr-472	287	45	under	under	ADP
ftr-472	287	46	the	the	DET
ftr-472	287	47	u.s.-u.k	u.s.-u.k	PROPN
ftr-472	287	48	.	.	PROPN
ftr-472	287	49	income	income	NOUN
ftr-472	287	50	tax	tax	NOUN
ftr-472	287	51	treaty	treaty	PROPN
ftr-472	287	52	)	)	PUNCT
ftr-472	287	53	.	.	PUNCT
ftr-472	288	1	[	[	X
ftr-472	288	2	vol	vol	NOUN
ftr-472	288	3	.	.	PUNCT
ftr-472	288	4	2:1	2:1	NUM
ftr-472	288	5	1994	1994	NUM
ftr-472	288	6	]	]	X
ftr-472	288	7	u.s	u.s	PROPN
ftr-472	288	8	.	.	PROPN
ftr-472	288	9	federal	federal	ADJ
ftr-472	288	10	income	income	NOUN
ftr-472	288	11	taxation	taxation	NOUN
ftr-472	288	12	of	of	ADP
ftr-472	288	13	u.s	u.s	PROPN
ftr-472	288	14	.	.	PROPN
ftr-472	288	15	branches	branch	NOUN
ftr-472	288	16	of	of	ADP
ftr-472	288	17	foreign	foreign	ADJ
ftr-472	288	18	banks	bank	NOUN
ftr-472	288	19	17	17	NUM
ftr-472	288	20	and	and	CCONJ
ftr-472	288	21	of	of	ADP
ftr-472	288	22	managing	manage	VERB
ftr-472	288	23	their	their	PRON
ftr-472	288	24	own	own	ADJ
ftr-472	288	25	interest	interest	NOUN
ftr-472	288	26	rate	rate	NOUN
ftr-472	288	27	and	and	CCONJ
ftr-472	288	28	currency	currency	NOUN
ftr-472	288	29	exposures	exposure	NOUN
ftr-472	288	30	.	.	PUNCT
ftr-472	289	1	most	most	ADJ
ftr-472	289	2	international	international	ADJ
ftr-472	289	3	banks	bank	NOUN
ftr-472	289	4	provide	provide	VERB
ftr-472	289	5	foreign	foreign	ADJ
ftr-472	289	6	currency	currency	NOUN
ftr-472	289	7	(	(	PUNCT
ftr-472	289	8	forex	forex	NOUN
ftr-472	289	9	)	)	PUNCT
ftr-472	289	10	liquidity	liquidity	NOUN
ftr-472	289	11	to	to	ADP
ftr-472	289	12	the	the	DET
ftr-472	289	13	marketplace	marketplace	NOUN
ftr-472	289	14	by	by	ADP
ftr-472	289	15	entering	enter	VERB
ftr-472	289	16	into	into	ADP
ftr-472	289	17	spot	spot	NOUN
ftr-472	289	18	and	and	CCONJ
ftr-472	289	19	longer	long	ADJ
ftr-472	289	20	-	-	PUNCT
ftr-472	289	21	term	term	NOUN
ftr-472	289	22	forward	forward	ADV
ftr-472	289	23	forex	forex	ADJ
ftr-472	289	24	contracts	contract	NOUN
ftr-472	289	25	with	with	ADP
ftr-472	289	26	their	their	PRON
ftr-472	289	27	customers	customer	NOUN
ftr-472	289	28	,	,	PUNCT
ftr-472	289	29	who	who	PRON
ftr-472	289	30	frequently	frequently	ADV
ftr-472	289	31	take	take	VERB
ftr-472	289	32	delivery	delivery	NOUN
ftr-472	289	33	of	of	ADP
ftr-472	289	34	the	the	DET
ftr-472	289	35	physical	physical	ADJ
ftr-472	289	36	currency	currency	NOUN
ftr-472	289	37	under	under	ADP
ftr-472	289	38	the	the	DET
ftr-472	289	39	contract	contract	NOUN
ftr-472	289	40	.	.	PUNCT
ftr-472	290	1	some	some	DET
ftr-472	290	2	banks	bank	NOUN
ftr-472	290	3	also	also	ADV
ftr-472	290	4	act	act	VERB
ftr-472	290	5	as	as	ADP
ftr-472	290	6	dealers	dealer	NOUN
ftr-472	290	7	or	or	CCONJ
ftr-472	290	8	traders	trader	NOUN
ftr-472	290	9	with	with	ADP
ftr-472	290	10	respect	respect	NOUN
ftr-472	290	11	to	to	ADP
ftr-472	290	12	equityand	equityand	NOUN
ftr-472	290	13	commodity	commodity	NOUN
ftr-472	290	14	-	-	PUNCT
ftr-472	290	15	derivative	derivative	NOUN
ftr-472	290	16	products	product	NOUN
ftr-472	290	17	.	.	PUNCT
ftr-472	291	1	to	to	ADP
ftr-472	291	2	a	a	DET
ftr-472	291	3	significantly	significantly	ADV
ftr-472	291	4	greater	great	ADJ
ftr-472	291	5	degree	degree	NOUN
ftr-472	291	6	than	than	ADP
ftr-472	291	7	traditional	traditional	ADJ
ftr-472	291	8	banking	banking	NOUN
ftr-472	291	9	activities	activity	NOUN
ftr-472	291	10	,	,	PUNCT
ftr-472	291	11	the	the	DET
ftr-472	291	12	conduct	conduct	NOUN
ftr-472	291	13	of	of	ADP
ftr-472	291	14	a	a	DET
ftr-472	291	15	swaps	swap	NOUN
ftr-472	291	16	,	,	PUNCT
ftr-472	291	17	forex	forex	NOUN
ftr-472	291	18	,	,	PUNCT
ftr-472	291	19	or	or	CCONJ
ftr-472	291	20	derivatives	derivative	NOUN
ftr-472	291	21	business	business	NOUN
ftr-472	291	22	typically	typically	ADV
ftr-472	291	23	involves	involve	VERB
ftr-472	291	24	what	what	PRON
ftr-472	291	25	has	have	AUX
ftr-472	291	26	come	come	VERB
ftr-472	291	27	to	to	PART
ftr-472	291	28	be	be	AUX
ftr-472	291	29	referred	refer	VERB
ftr-472	291	30	to	to	ADP
ftr-472	291	31	as	as	ADP
ftr-472	291	32	global	global	ADJ
ftr-472	291	33	trading	trading	NOUN
ftr-472	291	34	-	-	PUNCT
ftr-472	291	35	the	the	DET
ftr-472	291	36	participation	participation	NOUN
ftr-472	291	37	of	of	ADP
ftr-472	291	38	several	several	ADJ
ftr-472	291	39	offices	office	NOUN
ftr-472	291	40	of	of	ADP
ftr-472	291	41	the	the	DET
ftr-472	291	42	bank	bank	NOUN
ftr-472	291	43	in	in	ADP
ftr-472	291	44	a	a	DET
ftr-472	291	45	single	single	ADJ
ftr-472	291	46	transaction	transaction	NOUN
ftr-472	291	47	or	or	CCONJ
ftr-472	291	48	a	a	DET
ftr-472	291	49	series	series	NOUN
ftr-472	291	50	of	of	ADP
ftr-472	291	51	related	related	ADJ
ftr-472	291	52	transactions	transaction	NOUN
ftr-472	291	53	(	(	PUNCT
ftr-472	291	54	e.g.	e.g.	ADV
ftr-472	291	55	,	,	PUNCT
ftr-472	291	56	hedges	hedge	NOUN
ftr-472	291	57	of	of	ADP
ftr-472	291	58	customer	customer	NOUN
ftr-472	291	59	transactions	transaction	NOUN
ftr-472	291	60	)	)	PUNCT
ftr-472	291	61	.	.	PUNCT
ftr-472	292	1	42	42	NUM
ftr-472	292	2	the	the	DET
ftr-472	292	3	reasons	reason	NOUN
ftr-472	292	4	for	for	ADP
ftr-472	292	5	this	this	DET
ftr-472	292	6	global	global	ADJ
ftr-472	292	7	trading	trading	NOUN
ftr-472	292	8	phenomenon	phenomenon	NOUN
ftr-472	292	9	-	-	PUNCT
ftr-472	292	10	and	and	CCONJ
ftr-472	292	11	the	the	DET
ftr-472	292	12	level	level	NOUN
ftr-472	292	13	,	,	PUNCT
ftr-472	292	14	extent	extent	NOUN
ftr-472	292	15	,	,	PUNCT
ftr-472	292	16	and	and	CCONJ
ftr-472	292	17	nature	nature	NOUN
ftr-472	292	18	of	of	ADP
ftr-472	292	19	the	the	DET
ftr-472	292	20	involvement	involvement	NOUN
ftr-472	292	21	of	of	ADP
ftr-472	292	22	multiple	multiple	ADJ
ftr-472	292	23	offices	office	NOUN
ftr-472	292	24	of	of	ADP
ftr-472	292	25	the	the	DET
ftr-472	292	26	bank	bank	NOUN
ftr-472	292	27	-	-	PUNCT
ftr-472	292	28	vary	vary	NOUN
ftr-472	292	29	depending	depend	VERB
ftr-472	292	30	on	on	ADP
ftr-472	292	31	how	how	SCONJ
ftr-472	292	32	the	the	DET
ftr-472	292	33	bank	bank	NOUN
ftr-472	292	34	has	have	AUX
ftr-472	292	35	organized	organize	VERB
ftr-472	292	36	these	these	DET
ftr-472	292	37	42	42	NUM
ftr-472	292	38	.	.	PUNCT
ftr-472	293	1	these	these	DET
ftr-472	293	2	activities	activity	NOUN
ftr-472	293	3	and	and	CCONJ
ftr-472	293	4	the	the	DET
ftr-472	293	5	tax	tax	NOUN
ftr-472	293	6	issues	issue	NOUN
ftr-472	293	7	raised	raise	VERB
ftr-472	293	8	by	by	ADP
ftr-472	293	9	the	the	DET
ftr-472	293	10	involvement	involvement	NOUN
ftr-472	293	11	of	of	ADP
ftr-472	293	12	multiple	multiple	ADJ
ftr-472	293	13	branches	branch	NOUN
ftr-472	293	14	have	have	AUX
ftr-472	293	15	been	be	AUX
ftr-472	293	16	the	the	DET
ftr-472	293	17	subject	subject	NOUN
ftr-472	293	18	of	of	ADP
ftr-472	293	19	several	several	ADJ
ftr-472	293	20	recent	recent	ADJ
ftr-472	293	21	excellent	excellent	ADJ
ftr-472	293	22	articles	article	NOUN
ftr-472	293	23	and	and	CCONJ
ftr-472	293	24	other	other	ADJ
ftr-472	293	25	papers	paper	NOUN
ftr-472	293	26	,	,	PUNCT
ftr-472	293	27	and	and	CCONJ
ftr-472	293	28	this	this	DET
ftr-472	293	29	article	article	NOUN
ftr-472	293	30	therefore	therefore	ADV
ftr-472	293	31	provides	provide	VERB
ftr-472	293	32	only	only	ADV
ftr-472	293	33	a	a	DET
ftr-472	293	34	cursory	cursory	ADJ
ftr-472	293	35	description	description	NOUN
ftr-472	293	36	of	of	ADP
ftr-472	293	37	them	they	PRON
ftr-472	293	38	.	.	PUNCT
ftr-472	294	1	see	see	VERB
ftr-472	294	2	generally	generally	ADV
ftr-472	294	3	ernst	ernst	PROPN
ftr-472	294	4	&	&	CCONJ
ftr-472	294	5	young	young	PROPN
ftr-472	294	6	.	.	PUNCT
ftr-472	295	1	tax	tax	NOUN
ftr-472	295	2	implications	implication	NOUN
ftr-472	295	3	of	of	ADP
ftr-472	295	4	cross	cross	ADJ
ftr-472	295	5	-	-	ADJ
ftr-472	295	6	border	border	ADJ
ftr-472	295	7	trading	trading	NOUN
ftr-472	295	8	by	by	ADP
ftr-472	295	9	international	international	ADJ
ftr-472	295	10	banks	bank	NOUN
ftr-472	295	11	.	.	PUNCT
ftr-472	296	1	51	51	NUM
ftr-472	296	2	tax	tax	NOUN
ftr-472	296	3	notes	note	NOUN
ftr-472	296	4	765	765	NUM
ftr-472	296	5	(	(	PUNCT
ftr-472	296	6	may	may	PROPN
ftr-472	296	7	13	13	NUM
ftr-472	296	8	,	,	PUNCT
ftr-472	296	9	1991	1991	NUM
ftr-472	296	10	)	)	PUNCT
ftr-472	296	11	;	;	PUNCT
ftr-472	296	12	kpmg	kpmg	PROPN
ftr-472	296	13	peat	peat	NOUN
ftr-472	296	14	marwick	marwick	NOUN
ftr-472	296	15	,	,	PUNCT
ftr-472	296	16	report	report	VERB
ftr-472	296	17	on	on	ADP
ftr-472	296	18	the	the	DET
ftr-472	296	19	taxation	taxation	NOUN
ftr-472	296	20	of	of	ADP
ftr-472	296	21	global	global	ADJ
ftr-472	296	22	trading	trading	NOUN
ftr-472	296	23	of	of	ADP
ftr-472	296	24	certain	certain	ADJ
ftr-472	296	25	financial	financial	ADJ
ftr-472	296	26	instruments	instrument	NOUN
ftr-472	296	27	,	,	PUNCT
ftr-472	296	28	21	21	NUM
ftr-472	296	29	highlights	highlight	NOUN
ftr-472	296	30	&	&	CCONJ
ftr-472	296	31	documents	document	NOUN
ftr-472	296	32	1983	1983	NUM
ftr-472	296	33	(	(	PUNCT
ftr-472	296	34	may	may	PROPN
ftr-472	296	35	22	22	NUM
ftr-472	296	36	,	,	PUNCT
ftr-472	296	37	1991	1991	NUM
ftr-472	296	38	)	)	PUNCT
ftr-472	296	39	;	;	PUNCT
ftr-472	296	40	charles	charle	NOUN
ftr-472	296	41	thelen	thelen	VERB
ftr-472	296	42	plambeck	plambeck	NOUN
ftr-472	296	43	.	.	PUNCT
ftr-472	297	1	the	the	DET
ftr-472	297	2	taxation	taxation	NOUN
ftr-472	297	3	implications	implication	NOUN
ftr-472	297	4	of	of	ADP
ftr-472	297	5	global	global	ADJ
ftr-472	297	6	trading	trading	NOUN
ftr-472	297	7	,	,	PUNCT
ftr-472	297	8	48	48	NUM
ftr-472	297	9	tax	tax	NOUN
ftr-472	297	10	notes	note	NOUN
ftr-472	297	11	1143	1143	NUM
ftr-472	297	12	(	(	PUNCT
ftr-472	297	13	aug	aug	PROPN
ftr-472	297	14	.	.	PROPN
ftr-472	297	15	27	27	NUM
ftr-472	297	16	.	.	PUNCT
ftr-472	297	17	1990	1990	NUM
ftr-472	297	18	):	):	PUNCT
ftr-472	297	19	leslie	leslie	PROPN
ftr-472	297	20	b.	b.	PROPN
ftr-472	297	21	samuels	samuels	PROPN
ftr-472	297	22	&	&	CCONJ
ftr-472	297	23	patricia	patricia	PROPN
ftr-472	297	24	a.	a.	PROPN
ftr-472	297	25	brown	brown	PROPN
ftr-472	297	26	,	,	PUNCT
ftr-472	297	27	observations	observation	NOUN
ftr-472	297	28	on	on	ADP
ftr-472	297	29	the	the	DET
ftr-472	297	30	taxation	taxation	NOUN
ftr-472	297	31	of	of	ADP
ftr-472	297	32	global	global	ADJ
ftr-472	297	33	securities	security	NOUN
ftr-472	297	34	trading	trading	NOUN
ftr-472	297	35	.	.	PUNCT
ftr-472	298	1	45	45	NUM
ftr-472	298	2	tax	tax	NOUN
ftr-472	298	3	l.	l.	PROPN
ftr-472	298	4	rev	rev	PROPN
ftr-472	298	5	.	.	PROPN
ftr-472	299	1	527	527	NUM
ftr-472	299	2	(	(	PUNCT
ftr-472	299	3	1990	1990	NUM
ftr-472	299	4	)	)	PUNCT
ftr-472	299	5	;	;	PUNCT
ftr-472	299	6	letter	letter	NOUN
ftr-472	299	7	from	from	ADP
ftr-472	299	8	lawrence	lawrence	PROPN
ftr-472	299	9	r.	r.	PROPN
ftr-472	299	10	uhlick	uhlick	PROPN
ftr-472	299	11	,	,	PUNCT
ftr-472	299	12	executive	executive	ADJ
ftr-472	299	13	director	director	NOUN
ftr-472	299	14	and	and	CCONJ
ftr-472	299	15	general	general	ADJ
ftr-472	299	16	counsel	counsel	NOUN
ftr-472	299	17	,	,	PUNCT
ftr-472	299	18	institute	institute	NOUN
ftr-472	299	19	of	of	ADP
ftr-472	299	20	international	international	ADJ
ftr-472	299	21	bankers	banker	NOUN
ftr-472	299	22	,	,	PUNCT
ftr-472	299	23	to	to	ADP
ftr-472	299	24	charles	charles	PROPN
ftr-472	299	25	cope	cope	PROPN
ftr-472	299	26	,	,	PUNCT
ftr-472	299	27	esq	esq	PROPN
ftr-472	299	28	.	.	PROPN
ftr-472	299	29	,	,	PUNCT
ftr-472	299	30	associate	associate	ADJ
ftr-472	299	31	international	international	ADJ
ftr-472	299	32	tax	tax	NOUN
ftr-472	299	33	counsel	counsel	NOUN
ftr-472	299	34	,	,	PUNCT
ftr-472	299	35	department	department	NOUN
ftr-472	299	36	of	of	ADP
ftr-472	299	37	the	the	DET
ftr-472	299	38	treasury	treasury	PROPN
ftr-472	299	39	(	(	PUNCT
ftr-472	299	40	sep	sep	PROPN
ftr-472	299	41	.	.	PROPN
ftr-472	299	42	17	17	NUM
ftr-472	299	43	,	,	PUNCT
ftr-472	299	44	1993	1993	NUM
ftr-472	299	45	)	)	PUNCT
ftr-472	299	46	,	,	PUNCT
ftr-472	299	47	31	31	NUM
ftr-472	299	48	highlights	highlight	NOUN
ftr-472	299	49	&	&	CCONJ
ftr-472	299	50	documents	document	NOUN
ftr-472	299	51	51	51	NUM
ftr-472	299	52	(	(	PUNCT
ftr-472	299	53	oct	oct	PROPN
ftr-472	299	54	.	.	PROPN
ftr-472	299	55	1	1	NUM
ftr-472	299	56	,	,	PUNCT
ftr-472	299	57	1993	1993	NUM
ftr-472	299	58	)	)	PUNCT
ftr-472	300	1	[	[	X
ftr-472	300	2	hereinafter	hereinafter	NOUN
ftr-472	300	3	the	the	DET
ftr-472	300	4	"	"	PUNCT
ftr-472	300	5	lib	lib	PROPN
ftr-472	300	6	cross	cross	ADJ
ftr-472	300	7	-	-	ADJ
ftr-472	300	8	border	border	ADJ
ftr-472	300	9	paper	paper	NOUN
ftr-472	300	10	"	"	PUNCT
ftr-472	300	11	]	]	X
ftr-472	300	12	;	;	PUNCT
ftr-472	300	13	letter	letter	NOUN
ftr-472	300	14	from	from	ADP
ftr-472	300	15	edward	edward	PROPN
ftr-472	300	16	i.	i.	PROPN
ftr-472	300	17	o'brien	o'brien	PROPN
ftr-472	300	18	,	,	PUNCT
ftr-472	300	19	president	president	NOUN
ftr-472	300	20	,	,	PUNCT
ftr-472	300	21	securities	security	NOUN
ftr-472	300	22	industry	industry	NOUN
ftr-472	300	23	association	association	NOUN
ftr-472	300	24	,	,	PUNCT
ftr-472	300	25	to	to	ADP
ftr-472	300	26	the	the	DET
ftr-472	300	27	honorable	honorable	ADJ
ftr-472	300	28	fred	fred	PROPN
ftr-472	300	29	t.	t.	PROPN
ftr-472	300	30	goldberg	goldberg	PROPN
ftr-472	300	31	.	.	PUNCT
ftr-472	301	1	jr	jr	PROPN
ftr-472	301	2	.	.	PROPN
ftr-472	301	3	,	,	PUNCT
ftr-472	301	4	comm'r	comm'r	PROPN
ftr-472	301	5	,	,	PUNCT
ftr-472	301	6	internal	internal	ADJ
ftr-472	301	7	revenue	revenue	NOUN
ftr-472	301	8	service	service	NOUN
ftr-472	301	9	,	,	PUNCT
ftr-472	301	10	and	and	CCONJ
ftr-472	301	11	to	to	ADP
ftr-472	301	12	the	the	DET
ftr-472	301	13	honorable	honorable	ADJ
ftr-472	301	14	kenneth	kenneth	PROPN
ftr-472	301	15	w.	w.	PROPN
ftr-472	301	16	gideon	gideon	PROPN
ftr-472	301	17	,	,	PUNCT
ftr-472	301	18	assistant	assistant	NOUN
ftr-472	301	19	secretary	secretary	NOUN
ftr-472	301	20	,	,	PUNCT
ftr-472	301	21	department	department	NOUN
ftr-472	301	22	of	of	ADP
ftr-472	301	23	the	the	DET
ftr-472	301	24	treasury	treasury	PROPN
ftr-472	301	25	(	(	PUNCT
ftr-472	301	26	dec	dec	PROPN
ftr-472	301	27	.	.	PROPN
ftr-472	301	28	28	28	NUM
ftr-472	301	29	,	,	PUNCT
ftr-472	301	30	1990	1990	NUM
ftr-472	301	31	)	)	PUNCT
ftr-472	301	32	,	,	PUNCT
ftr-472	301	33	20	20	NUM
ftr-472	301	34	highlights	highlight	NOUN
ftr-472	301	35	&	&	CCONJ
ftr-472	301	36	documents	document	NOUN
ftr-472	301	37	293	293	NUM
ftr-472	301	38	(	(	PUNCT
ftr-472	301	39	jan	jan	PROPN
ftr-472	301	40	.	.	PROPN
ftr-472	301	41	9	9	NUM
ftr-472	301	42	,	,	PUNCT
ftr-472	301	43	1991	1991	NUM
ftr-472	301	44	)	)	PUNCT
ftr-472	301	45	.	.	PUNCT
ftr-472	302	1	in	in	ADP
ftr-472	302	2	contrast	contrast	NOUN
ftr-472	302	3	to	to	ADP
ftr-472	302	4	some	some	DET
ftr-472	302	5	commentators	commentator	NOUN
ftr-472	302	6	,	,	PUNCT
ftr-472	302	7	this	this	DET
ftr-472	302	8	article	article	NOUN
ftr-472	302	9	uses	use	VERB
ftr-472	302	10	the	the	DET
ftr-472	302	11	term	term	NOUN
ftr-472	302	12	"	"	PUNCT
ftr-472	302	13	global	global	ADJ
ftr-472	302	14	trading	trading	NOUN
ftr-472	302	15	"	"	PUNCT
ftr-472	302	16	to	to	PART
ftr-472	302	17	refer	refer	VERB
ftr-472	302	18	to	to	ADP
ftr-472	302	19	the	the	DET
ftr-472	302	20	full	full	ADJ
ftr-472	302	21	gamut	gamut	NOUN
ftr-472	302	22	of	of	ADP
ftr-472	302	23	issues	issue	NOUN
ftr-472	302	24	raised	raise	VERB
ftr-472	302	25	by	by	ADP
ftr-472	302	26	the	the	DET
ftr-472	302	27	involvement	involvement	NOUN
ftr-472	302	28	of	of	ADP
ftr-472	302	29	multiple	multiple	ADJ
ftr-472	302	30	branches	branch	NOUN
ftr-472	302	31	of	of	ADP
ftr-472	302	32	a	a	DET
ftr-472	302	33	bank	bank	NOUN
ftr-472	302	34	in	in	ADP
ftr-472	302	35	these	these	DET
ftr-472	302	36	activities	activity	NOUN
ftr-472	302	37	.	.	PUNCT
ftr-472	303	1	compare	compare	VERB
ftr-472	303	2	lb	lb	DET
ftr-472	303	3	cross	cross	ADJ
ftr-472	303	4	-	-	ADJ
ftr-472	303	5	border	border	ADJ
ftr-472	303	6	paper	paper	NOUN
ftr-472	303	7	,	,	PUNCT
ftr-472	303	8	supra	supra	PROPN
ftr-472	303	9	.	.	PUNCT
ftr-472	304	1	at	at	ADP
ftr-472	304	2	53	53	NUM
ftr-472	304	3	:	:	PUNCT
ftr-472	304	4	as	as	ADP
ftr-472	304	5	a	a	DET
ftr-472	304	6	threshold	threshold	NOUN
ftr-472	304	7	matter	matter	NOUN
ftr-472	304	8	,	,	PUNCT
ftr-472	304	9	it	it	PRON
ftr-472	304	10	is	be	AUX
ftr-472	304	11	important	important	ADJ
ftr-472	304	12	to	to	PART
ftr-472	304	13	recognize	recognize	VERB
ftr-472	304	14	that	that	SCONJ
ftr-472	304	15	the	the	DET
ftr-472	304	16	cross	cross	ADJ
ftr-472	304	17	-	-	ADJ
ftr-472	304	18	border	border	ADJ
ftr-472	304	19	interbranch	interbranch	NOUN
ftr-472	304	20	trading	trading	NOUN
ftr-472	304	21	issue	issue	NOUN
ftr-472	304	22	is	be	AUX
ftr-472	304	23	separate	separate	ADJ
ftr-472	304	24	from	from	ADP
ftr-472	304	25	the	the	DET
ftr-472	304	26	tax	tax	NOUN
ftr-472	304	27	issue	issue	NOUN
ftr-472	304	28	raised	raise	VERB
ftr-472	304	29	by	by	ADP
ftr-472	304	30	"	"	PUNCT
ftr-472	304	31	global	global	ADJ
ftr-472	304	32	trading	trading	NOUN
ftr-472	304	33	.	.	PUNCT
ftr-472	304	34	"	"	PUNCT
ftr-472	305	1	the	the	DET
ftr-472	305	2	interbranch	interbranch	PROPN
ftr-472	305	3	trading	trading	NOUN
ftr-472	305	4	issue	issue	NOUN
ftr-472	305	5	,	,	PUNCT
ftr-472	305	6	which	which	PRON
ftr-472	305	7	relates	relate	VERB
ftr-472	305	8	to	to	ADP
ftr-472	305	9	the	the	DET
ftr-472	305	10	determination	determination	NOUN
ftr-472	305	11	of	of	ADP
ftr-472	305	12	which	which	DET
ftr-472	305	13	trading	trading	NOUN
ftr-472	305	14	transactions	transaction	NOUN
ftr-472	305	15	are	be	AUX
ftr-472	305	16	to	to	PART
ftr-472	305	17	be	be	AUX
ftr-472	305	18	taken	take	VERB
ftr-472	305	19	into	into	ADP
ftr-472	305	20	account	account	NOUN
ftr-472	305	21	for	for	ADP
ftr-472	305	22	tax	tax	NOUN
ftr-472	305	23	purposes	purpose	NOUN
ftr-472	305	24	.	.	PUNCT
ftr-472	306	1	generally	generally	ADV
ftr-472	306	2	arises	arise	VERB
ftr-472	306	3	when	when	SCONJ
ftr-472	306	4	the	the	DET
ftr-472	306	5	various	various	ADJ
ftr-472	306	6	branches	branch	NOUN
ftr-472	306	7	of	of	ADP
ftr-472	306	8	a	a	DET
ftr-472	306	9	bank	bank	NOUN
ftr-472	306	10	are	be	AUX
ftr-472	306	11	independently	independently	ADV
ftr-472	306	12	trading	trade	VERB
ftr-472	306	13	in	in	ADP
ftr-472	306	14	foreign	foreign	ADJ
ftr-472	306	15	exchange	exchange	NOUN
ftr-472	306	16	,	,	PUNCT
ftr-472	306	17	swaps	swap	NOUN
ftr-472	306	18	or	or	CCONJ
ftr-472	306	19	other	other	ADJ
ftr-472	306	20	financial	financial	ADJ
ftr-472	306	21	products	product	NOUN
ftr-472	306	22	.	.	PUNCT
ftr-472	307	1	the	the	DET
ftr-472	307	2	global	global	ADJ
ftr-472	307	3	trading	trading	NOUN
ftr-472	307	4	issue	issue	NOUN
ftr-472	307	5	,	,	PUNCT
ftr-472	307	6	which	which	PRON
ftr-472	307	7	relates	relate	VERB
ftr-472	307	8	to	to	ADP
ftr-472	307	9	the	the	DET
ftr-472	307	10	apportionment	apportionment	NOUN
ftr-472	307	11	of	of	ADP
ftr-472	307	12	the	the	DET
ftr-472	307	13	income	income	NOUN
ftr-472	307	14	from	from	ADP
ftr-472	307	15	the	the	DET
ftr-472	307	16	bank	bank	NOUN
ftr-472	307	17	's	's	PART
ftr-472	307	18	trading	trading	NOUN
ftr-472	307	19	transactions	transaction	NOUN
ftr-472	307	20	,	,	PUNCT
ftr-472	307	21	generally	generally	ADV
ftr-472	307	22	arises	arise	VERB
ftr-472	307	23	when	when	SCONJ
ftr-472	307	24	various	various	ADJ
ftr-472	307	25	branches	branch	NOUN
ftr-472	307	26	of	of	ADP
ftr-472	307	27	the	the	DET
ftr-472	307	28	bank	bank	NOUN
ftr-472	307	29	have	have	AUX
ftr-472	307	30	cooperated	cooperate	VERB
ftr-472	307	31	in	in	ADP
ftr-472	307	32	soliciting	soliciting	NOUN
ftr-472	307	33	,	,	PUNCT
ftr-472	307	34	negotiating	negotiate	VERB
ftr-472	307	35	or	or	CCONJ
ftr-472	307	36	arranging	arrange	VERB
ftr-472	307	37	particular	particular	ADJ
ftr-472	307	38	transactions	transaction	NOUN
ftr-472	307	39	.	.	PUNCT
ftr-472	308	1	as	as	ADP
ftr-472	308	2	a	a	DET
ftr-472	308	3	practical	practical	ADJ
ftr-472	308	4	matter	matter	NOUN
ftr-472	308	5	,	,	PUNCT
ftr-472	308	6	it	it	PRON
ftr-472	308	7	may	may	AUX
ftr-472	308	8	be	be	AUX
ftr-472	308	9	appropriate	appropriate	ADJ
ftr-472	308	10	to	to	PART
ftr-472	308	11	develop	develop	VERB
ftr-472	308	12	different	different	ADJ
ftr-472	308	13	solutions	solution	NOUN
ftr-472	308	14	for	for	ADP
ftr-472	308	15	particular	particular	ADJ
ftr-472	308	16	interbranch	interbranch	NOUN
ftr-472	308	17	trading	trading	NOUN
ftr-472	308	18	issues	issue	NOUN
ftr-472	308	19	(	(	PUNCT
ftr-472	308	20	such	such	ADJ
ftr-472	308	21	as	as	ADP
ftr-472	308	22	interbranch	interbranch	ADJ
ftr-472	308	23	transfers	transfer	NOUN
ftr-472	308	24	of	of	ADP
ftr-472	308	25	foreign	foreign	ADJ
ftr-472	308	26	currency	currency	NOUN
ftr-472	308	27	,	,	PUNCT
ftr-472	308	28	discussed	discuss	VERB
ftr-472	308	29	infra	infra	NOUN
ftr-472	308	30	text	text	NOUN
ftr-472	308	31	accompanying	accompany	VERB
ftr-472	308	32	notes	note	NOUN
ftr-472	308	33	55	55	NUM
ftr-472	308	34	-	-	SYM
ftr-472	308	35	63	63	NUM
ftr-472	308	36	)	)	PUNCT
ftr-472	308	37	.	.	PUNCT
ftr-472	309	1	nonetheless	nonetheless	ADV
ftr-472	309	2	,	,	PUNCT
ftr-472	309	3	i	i	PRON
ftr-472	309	4	believe	believe	VERB
ftr-472	309	5	that	that	SCONJ
ftr-472	309	6	as	as	ADP
ftr-472	309	7	a	a	DET
ftr-472	309	8	conceptual	conceptual	ADJ
ftr-472	309	9	and	and	CCONJ
ftr-472	309	10	policy	policy	NOUN
ftr-472	309	11	matter	matter	NOUN
ftr-472	309	12	,	,	PUNCT
ftr-472	309	13	the	the	DET
ftr-472	309	14	interbranch	interbranch	NOUN
ftr-472	309	15	trading	trading	NOUN
ftr-472	309	16	issue	issue	NOUN
ftr-472	309	17	is	be	AUX
ftr-472	309	18	more	more	ADV
ftr-472	309	19	closely	closely	ADV
ftr-472	309	20	intertwined	intertwine	VERB
ftr-472	309	21	with	with	ADP
ftr-472	309	22	the	the	DET
ftr-472	309	23	other	other	ADJ
ftr-472	309	24	global	global	ADJ
ftr-472	309	25	trading	trading	NOUN
ftr-472	309	26	issues	issue	NOUN
ftr-472	309	27	than	than	SCONJ
ftr-472	309	28	the	the	DET
ftr-472	309	29	1ib	1ib	ADJ
ftr-472	309	30	cross	cross	ADJ
ftr-472	309	31	-	-	ADJ
ftr-472	309	32	border	border	ADJ
ftr-472	309	33	paper	paper	NOUN
ftr-472	309	34	suggests	suggest	VERB
ftr-472	309	35	.	.	PUNCT
ftr-472	310	1	florida	florida	PROPN
ftr-472	310	2	tax	tax	PROPN
ftr-472	310	3	review	review	NOUN
ftr-472	310	4	activities	activity	NOUN
ftr-472	310	5	,	,	PUNCT
ftr-472	310	6	and	and	CCONJ
ftr-472	310	7	also	also	ADV
ftr-472	310	8	depending	depend	VERB
ftr-472	310	9	upon	upon	SCONJ
ftr-472	310	10	the	the	DET
ftr-472	310	11	particular	particular	ADJ
ftr-472	310	12	product	product	NOUN
ftr-472	310	13	involved	involve	VERB
ftr-472	310	14	and	and	CCONJ
ftr-472	310	15	the	the	DET
ftr-472	310	16	nature	nature	NOUN
ftr-472	310	17	of	of	ADP
ftr-472	310	18	the	the	DET
ftr-472	310	19	transaction	transaction	NOUN
ftr-472	310	20	.	.	PUNCT
ftr-472	311	1	thus	thus	ADV
ftr-472	311	2	,	,	PUNCT
ftr-472	311	3	depending	depend	VERB
ftr-472	311	4	on	on	ADP
ftr-472	311	5	the	the	DET
ftr-472	311	6	product	product	NOUN
ftr-472	311	7	,	,	PUNCT
ftr-472	311	8	type	type	NOUN
ftr-472	311	9	of	of	ADP
ftr-472	311	10	transaction	transaction	NOUN
ftr-472	311	11	,	,	PUNCT
ftr-472	311	12	and	and	CCONJ
ftr-472	311	13	bank	bank	NOUN
ftr-472	311	14	,	,	PUNCT
ftr-472	311	15	a	a	DET
ftr-472	311	16	transaction	transaction	NOUN
ftr-472	311	17	may	may	AUX
ftr-472	311	18	involve	involve	VERB
ftr-472	311	19	marketing	marketing	NOUN
ftr-472	311	20	personnel	personnel	NOUN
ftr-472	311	21	,	,	PUNCT
ftr-472	311	22	traders	trader	NOUN
ftr-472	311	23	,	,	PUNCT
ftr-472	311	24	risk	risk	NOUN
ftr-472	311	25	managers	manager	NOUN
ftr-472	311	26	,	,	PUNCT
ftr-472	311	27	management	management	NOUN
ftr-472	311	28	,	,	PUNCT
ftr-472	311	29	credit	credit	NOUN
ftr-472	311	30	analysts	analyst	NOUN
ftr-472	311	31	,	,	PUNCT
ftr-472	311	32	and	and	CCONJ
ftr-472	311	33	other	other	ADJ
ftr-472	311	34	personnel	personnel	NOUN
ftr-472	311	35	from	from	ADP
ftr-472	311	36	different	different	ADJ
ftr-472	311	37	offices	office	NOUN
ftr-472	311	38	.	.	PUNCT
ftr-472	312	1	in	in	ADP
ftr-472	312	2	some	some	DET
ftr-472	312	3	cases	case	NOUN
ftr-472	312	4	,	,	PUNCT
ftr-472	312	5	the	the	DET
ftr-472	312	6	activities	activity	NOUN
ftr-472	312	7	associated	associate	VERB
ftr-472	312	8	with	with	ADP
ftr-472	312	9	specific	specific	ADJ
ftr-472	312	10	groups	group	NOUN
ftr-472	312	11	of	of	ADP
ftr-472	312	12	transactions	transaction	NOUN
ftr-472	312	13	may	may	AUX
ftr-472	312	14	be	be	AUX
ftr-472	312	15	concentrated	concentrate	VERB
ftr-472	312	16	,	,	PUNCT
ftr-472	312	17	or	or	CCONJ
ftr-472	312	18	conducted	conduct	VERB
ftr-472	312	19	exclusively	exclusively	ADV
ftr-472	312	20	,	,	PUNCT
ftr-472	312	21	at	at	ADP
ftr-472	312	22	individual	individual	ADJ
ftr-472	312	23	branches	branch	NOUN
ftr-472	312	24	,	,	PUNCT
ftr-472	312	25	so	so	SCONJ
ftr-472	312	26	that	that	SCONJ
ftr-472	312	27	each	each	DET
ftr-472	312	28	branch	branch	NOUN
ftr-472	312	29	develops	develop	VERB
ftr-472	312	30	and	and	CCONJ
ftr-472	312	31	manages	manage	VERB
ftr-472	312	32	its	its	PRON
ftr-472	312	33	own	own	ADJ
ftr-472	312	34	"	"	PUNCT
ftr-472	312	35	book	book	NOUN
ftr-472	312	36	"	"	PUNCT
ftr-472	312	37	'	'	NUM
ftr-472	312	38	3	3	NUM
ftr-472	312	39	of	of	ADP
ftr-472	312	40	,	,	PUNCT
ftr-472	312	41	say	say	INTJ
ftr-472	312	42	,	,	PUNCT
ftr-472	312	43	interest	interest	NOUN
ftr-472	312	44	rate	rate	NOUN
ftr-472	312	45	swaps	swap	NOUN
ftr-472	312	46	and	and	CCONJ
ftr-472	312	47	forward	forward	ADJ
ftr-472	312	48	contracts	contract	NOUN
ftr-472	312	49	with	with	ADP
ftr-472	312	50	its	its	PRON
ftr-472	312	51	customers	customer	NOUN
ftr-472	312	52	(	(	PUNCT
ftr-472	312	53	and	and	CCONJ
ftr-472	312	54	related	related	ADJ
ftr-472	312	55	hedges	hedge	NOUN
ftr-472	312	56	)	)	PUNCT
ftr-472	312	57	.	.	PUNCT
ftr-472	313	1	in	in	ADP
ftr-472	313	2	other	other	ADJ
ftr-472	313	3	cases	case	NOUN
ftr-472	313	4	,	,	PUNCT
ftr-472	313	5	there	there	PRON
ftr-472	313	6	may	may	AUX
ftr-472	313	7	be	be	AUX
ftr-472	313	8	greater	great	ADJ
ftr-472	313	9	interaction	interaction	NOUN
ftr-472	313	10	among	among	ADP
ftr-472	313	11	branches	branch	NOUN
ftr-472	313	12	in	in	ADP
ftr-472	313	13	trading	trading	NOUN
ftr-472	313	14	and	and	CCONJ
ftr-472	313	15	managing	manage	VERB
ftr-472	313	16	a	a	DET
ftr-472	313	17	book	book	NOUN
ftr-472	313	18	.	.	PUNCT
ftr-472	314	1	the	the	DET
ftr-472	314	2	level	level	NOUN
ftr-472	314	3	of	of	ADP
ftr-472	314	4	central	central	ADJ
ftr-472	314	5	management	management	NOUN
ftr-472	314	6	,	,	PUNCT
ftr-472	314	7	coordination	coordination	NOUN
ftr-472	314	8	,	,	PUNCT
ftr-472	314	9	and	and	CCONJ
ftr-472	314	10	support	support	NOUN
ftr-472	314	11	may	may	AUX
ftr-472	314	12	vary	vary	VERB
ftr-472	314	13	,	,	PUNCT
ftr-472	314	14	as	as	SCONJ
ftr-472	314	15	may	may	AUX
ftr-472	314	16	the	the	DET
ftr-472	314	17	frequency	frequency	NOUN
ftr-472	314	18	and	and	CCONJ
ftr-472	314	19	types	type	NOUN
ftr-472	314	20	of	of	ADP
ftr-472	314	21	interbranch	interbranch	NOUN
ftr-472	314	22	transactions	transaction	NOUN
ftr-472	314	23	.	.	PUNCT
ftr-472	315	1	thus	thus	ADV
ftr-472	315	2	,	,	PUNCT
ftr-472	315	3	certain	certain	ADJ
ftr-472	315	4	types	type	NOUN
ftr-472	315	5	of	of	ADP
ftr-472	315	6	activity	activity	NOUN
ftr-472	315	7	-	-	PUNCT
ftr-472	315	8	for	for	ADP
ftr-472	315	9	example	example	NOUN
ftr-472	315	10	,	,	PUNCT
ftr-472	315	11	dealing	deal	VERB
ftr-472	315	12	in	in	ADP
ftr-472	315	13	foreign	foreign	ADJ
ftr-472	315	14	currencies	currency	NOUN
ftr-472	315	15	-	-	PUNCT
ftr-472	315	16	typically	typically	ADV
ftr-472	315	17	involve	involve	VERB
ftr-472	315	18	numerous	numerous	ADJ
ftr-472	315	19	and	and	CCONJ
ftr-472	315	20	frequent	frequent	ADJ
ftr-472	315	21	interbranch	interbranch	NOUN
ftr-472	315	22	transactions	transaction	NOUN
ftr-472	315	23	even	even	ADV
ftr-472	315	24	though	though	SCONJ
ftr-472	315	25	customer	customer	NOUN
ftr-472	315	26	transactions	transaction	NOUN
ftr-472	315	27	are	be	AUX
ftr-472	315	28	concentrated	concentrate	VERB
ftr-472	315	29	at	at	ADP
ftr-472	315	30	individual	individual	ADJ
ftr-472	315	31	branches	branch	NOUN
ftr-472	315	32	and	and	CCONJ
ftr-472	315	33	each	each	DET
ftr-472	315	34	branch	branch	NOUN
ftr-472	315	35	often	often	ADV
ftr-472	315	36	maintains	maintain	VERB
ftr-472	315	37	its	its	PRON
ftr-472	315	38	own	own	ADJ
ftr-472	315	39	book	book	NOUN
ftr-472	315	40	of	of	ADP
ftr-472	315	41	forex	forex	ADJ
ftr-472	315	42	contracts	contract	NOUN
ftr-472	315	43	.	.	PUNCT
ftr-472	316	1	depending	depend	VERB
ftr-472	316	2	on	on	ADP
ftr-472	316	3	the	the	DET
ftr-472	316	4	bank	bank	NOUN
ftr-472	316	5	and	and	CCONJ
ftr-472	316	6	the	the	DET
ftr-472	316	7	type	type	NOUN
ftr-472	316	8	of	of	ADP
ftr-472	316	9	activity	activity	NOUN
ftr-472	316	10	,	,	PUNCT
ftr-472	316	11	branches	branch	NOUN
ftr-472	316	12	might	might	AUX
ftr-472	316	13	independently	independently	ADV
ftr-472	316	14	hedge	hedge	VERB
ftr-472	316	15	,	,	PUNCT
ftr-472	316	16	in	in	ADP
ftr-472	316	17	the	the	DET
ftr-472	316	18	over	over	ADP
ftr-472	316	19	-	-	PUNCT
ftr-472	316	20	the	the	DET
ftr-472	316	21	-	-	PUNCT
ftr-472	316	22	counter	counter	NOUN
ftr-472	316	23	market	market	NOUN
ftr-472	316	24	or	or	CCONJ
ftr-472	316	25	through	through	ADP
ftr-472	316	26	instruments	instrument	NOUN
ftr-472	316	27	traded	trade	VERB
ftr-472	316	28	on	on	ADP
ftr-472	316	29	stock	stock	NOUN
ftr-472	316	30	or	or	CCONJ
ftr-472	316	31	commodities	commodity	NOUN
ftr-472	316	32	exchanges	exchange	NOUN
ftr-472	316	33	,	,	PUNCT
ftr-472	316	34	the	the	DET
ftr-472	316	35	risks	risk	NOUN
ftr-472	316	36	of	of	ADP
ftr-472	316	37	their	their	PRON
ftr-472	316	38	customer	customer	NOUN
ftr-472	316	39	transactions	transaction	NOUN
ftr-472	316	40	,	,	PUNCT
ftr-472	316	41	or	or	CCONJ
ftr-472	316	42	they	they	PRON
ftr-472	316	43	might	might	AUX
ftr-472	316	44	enter	enter	VERB
ftr-472	316	45	into	into	ADP
ftr-472	316	46	interbranch	interbranch	ADJ
ftr-472	316	47	swaps	swap	NOUN
ftr-472	316	48	or	or	CCONJ
ftr-472	316	49	other	other	ADJ
ftr-472	316	50	interbranch	interbranch	NOUN
ftr-472	316	51	transactions	transaction	NOUN
ftr-472	316	52	with	with	ADP
ftr-472	316	53	respect	respect	NOUN
ftr-472	316	54	to	to	ADP
ftr-472	316	55	all	all	PRON
ftr-472	316	56	or	or	CCONJ
ftr-472	316	57	a	a	DET
ftr-472	316	58	portion	portion	NOUN
ftr-472	316	59	of	of	ADP
ftr-472	316	60	such	such	ADJ
ftr-472	316	61	risks	risk	NOUN
ftr-472	316	62	.	.	PUNCT
ftr-472	317	1	the	the	DET
ftr-472	317	2	latter	latter	ADJ
ftr-472	317	3	situation	situation	NOUN
ftr-472	317	4	often	often	ADV
ftr-472	317	5	occurs	occur	VERB
ftr-472	317	6	where	where	SCONJ
ftr-472	317	7	the	the	DET
ftr-472	317	8	management	management	NOUN
ftr-472	317	9	of	of	ADP
ftr-472	317	10	particular	particular	ADJ
ftr-472	317	11	types	type	NOUN
ftr-472	317	12	of	of	ADP
ftr-472	317	13	risks	risk	NOUN
ftr-472	317	14	(	(	PUNCT
ftr-472	317	15	and	and	CCONJ
ftr-472	317	16	the	the	DET
ftr-472	317	17	books	book	NOUN
ftr-472	317	18	on	on	ADP
ftr-472	317	19	which	which	PRON
ftr-472	317	20	these	these	DET
ftr-472	317	21	risks	risk	NOUN
ftr-472	317	22	are	be	AUX
ftr-472	317	23	placed	place	VERB
ftr-472	317	24	)	)	PUNCT
ftr-472	317	25	are	be	AUX
ftr-472	317	26	concentrated	concentrate	VERB
ftr-472	317	27	in	in	ADP
ftr-472	317	28	a	a	DET
ftr-472	317	29	particular	particular	ADJ
ftr-472	317	30	branch	branch	NOUN
ftr-472	317	31	(	(	PUNCT
ftr-472	317	32	or	or	CCONJ
ftr-472	317	33	the	the	DET
ftr-472	317	34	home	home	NOUN
ftr-472	317	35	office	office	NOUN
ftr-472	317	36	)	)	PUNCT
ftr-472	317	37	for	for	ADP
ftr-472	317	38	reasons	reason	NOUN
ftr-472	317	39	such	such	ADJ
ftr-472	317	40	as	as	ADP
ftr-472	317	41	expertise	expertise	NOUN
ftr-472	317	42	,	,	PUNCT
ftr-472	317	43	efficiency	efficiency	NOUN
ftr-472	317	44	,	,	PUNCT
ftr-472	317	45	and	and	CCONJ
ftr-472	317	46	proximity	proximity	NOUN
ftr-472	317	47	to	to	ADP
ftr-472	317	48	the	the	DET
ftr-472	317	49	principal	principal	ADJ
ftr-472	317	50	trading	trading	NOUN
ftr-472	317	51	market	market	NOUN
ftr-472	317	52	for	for	ADP
ftr-472	317	53	instruments	instrument	NOUN
ftr-472	317	54	relating	relate	VERB
ftr-472	317	55	to	to	ADP
ftr-472	317	56	the	the	DET
ftr-472	317	57	risk	risk	NOUN
ftr-472	317	58	involved	involve	VERB
ftr-472	317	59	.	.	PUNCT
ftr-472	318	1	global	global	ADJ
ftr-472	318	2	trading	trading	NOUN
ftr-472	318	3	activities	activity	NOUN
ftr-472	318	4	raise	raise	VERB
ftr-472	318	5	the	the	DET
ftr-472	318	6	most	most	ADV
ftr-472	318	7	difficult	difficult	ADJ
ftr-472	318	8	contemporary	contemporary	ADJ
ftr-472	318	9	issues	issue	NOUN
ftr-472	318	10	regarding	regard	VERB
ftr-472	318	11	the	the	DET
ftr-472	318	12	taxation	taxation	NOUN
ftr-472	318	13	of	of	ADP
ftr-472	318	14	u.s	u.s	PROPN
ftr-472	318	15	.	.	PROPN
ftr-472	318	16	branches	branch	NOUN
ftr-472	318	17	of	of	ADP
ftr-472	318	18	foreign	foreign	ADJ
ftr-472	318	19	banks	bank	NOUN
ftr-472	318	20	.	.	PUNCT
ftr-472	319	1	section	section	NOUN
ftr-472	319	2	988(a)(3	988(a)(3	NUM
ftr-472	319	3	)	)	PUNCT
ftr-472	319	4	and	and	CCONJ
ftr-472	319	5	regulations	regulation	NOUN
ftr-472	319	6	section	section	NOUN
ftr-472	319	7	1.988	1.988	NUM
ftr-472	319	8	-	-	SYM
ftr-472	319	9	4	4	NUM
ftr-472	319	10	contain	contain	NOUN
ftr-472	319	11	rules	rule	NOUN
ftr-472	319	12	for	for	ADP
ftr-472	319	13	determining	determine	VERB
ftr-472	319	14	when	when	SCONJ
ftr-472	319	15	gain	gain	NOUN
ftr-472	319	16	or	or	CCONJ
ftr-472	319	17	loss	loss	NOUN
ftr-472	319	18	from	from	ADP
ftr-472	319	19	foreign	foreign	ADJ
ftr-472	319	20	currency	currency	NOUN
ftr-472	319	21	swaps	swap	NOUN
ftr-472	319	22	,	,	PUNCT
ftr-472	319	23	options	option	NOUN
ftr-472	319	24	,	,	PUNCT
ftr-472	319	25	spot	spot	NOUN
ftr-472	319	26	and	and	CCONJ
ftr-472	319	27	forward	forward	ADJ
ftr-472	319	28	contracts	contract	NOUN
ftr-472	319	29	,	,	PUNCT
ftr-472	319	30	and	and	CCONJ
ftr-472	319	31	similar	similar	ADJ
ftr-472	319	32	financial	financial	ADJ
ftr-472	319	33	instruments	instrument	NOUN
ftr-472	319	34	are	be	AUX
ftr-472	319	35	eci.44	eci.44	NOUN
ftr-472	319	36	regulations	regulation	NOUN
ftr-472	319	37	section	section	NOUN
ftr-472	319	38	1.863	1.863	NUM
ftr-472	319	39	-	-	SYM
ftr-472	319	40	7	7	NUM
ftr-472	319	41	contains	contain	VERB
ftr-472	319	42	analogous	analogous	ADJ
ftr-472	319	43	rules	rule	NOUN
ftr-472	319	44	for	for	ADP
ftr-472	319	45	determining	determine	VERB
ftr-472	319	46	when	when	SCONJ
ftr-472	319	47	income	income	NOUN
ftr-472	319	48	from	from	ADP
ftr-472	319	49	43	43	NUM
ftr-472	319	50	.	.	PUNCT
ftr-472	320	1	the	the	DET
ftr-472	320	2	term	term	NOUN
ftr-472	320	3	"	"	PUNCT
ftr-472	320	4	book	book	NOUN
ftr-472	320	5	"	"	PUNCT
ftr-472	320	6	refers	refer	VERB
ftr-472	320	7	informally	informally	ADV
ftr-472	320	8	to	to	ADP
ftr-472	320	9	a	a	DET
ftr-472	320	10	taxpayer	taxpayer	NOUN
ftr-472	320	11	's	's	PART
ftr-472	320	12	trading	trading	NOUN
ftr-472	320	13	positions	position	NOUN
ftr-472	320	14	at	at	ADP
ftr-472	320	15	any	any	DET
ftr-472	320	16	given	give	VERB
ftr-472	320	17	time	time	NOUN
ftr-472	320	18	,	,	PUNCT
ftr-472	320	19	either	either	CCONJ
ftr-472	320	20	in	in	ADP
ftr-472	320	21	the	the	DET
ftr-472	320	22	aggregate	aggregate	NOUN
ftr-472	320	23	or	or	CCONJ
ftr-472	320	24	in	in	ADP
ftr-472	320	25	respect	respect	NOUN
ftr-472	320	26	of	of	ADP
ftr-472	320	27	certain	certain	ADJ
ftr-472	320	28	categories	category	NOUN
ftr-472	320	29	of	of	ADP
ftr-472	320	30	positions	position	NOUN
ftr-472	320	31	.	.	PUNCT
ftr-472	321	1	a	a	DET
ftr-472	321	2	book	book	NOUN
ftr-472	321	3	will	will	AUX
ftr-472	321	4	usually	usually	ADV
ftr-472	321	5	contain	contain	VERB
ftr-472	321	6	transactions	transaction	NOUN
ftr-472	321	7	with	with	ADP
ftr-472	321	8	customers	customer	NOUN
ftr-472	321	9	and	and	CCONJ
ftr-472	321	10	related	related	ADJ
ftr-472	321	11	hedges	hedge	NOUN
ftr-472	321	12	,	,	PUNCT
ftr-472	321	13	and	and	CCONJ
ftr-472	321	14	may	may	AUX
ftr-472	321	15	also	also	ADV
ftr-472	321	16	contain	contain	VERB
ftr-472	321	17	proprietary	proprietary	ADJ
ftr-472	321	18	trading	trading	NOUN
ftr-472	321	19	positions	position	NOUN
ftr-472	321	20	.	.	PUNCT
ftr-472	322	1	44	44	NUM
ftr-472	322	2	.	.	PUNCT
ftr-472	323	1	in	in	ADP
ftr-472	323	2	general	general	ADJ
ftr-472	323	3	,	,	PUNCT
ftr-472	323	4	such	such	ADJ
ftr-472	323	5	contracts	contract	NOUN
ftr-472	323	6	and	and	CCONJ
ftr-472	323	7	instruments	instrument	NOUN
ftr-472	323	8	are	be	AUX
ftr-472	323	9	subject	subject	ADJ
ftr-472	323	10	to	to	ADP
ftr-472	323	11	the	the	DET
ftr-472	323	12	§	§	PROPN
ftr-472	323	13	988	988	NUM
ftr-472	323	14	eci	eci	PROPN
ftr-472	323	15	rules	rule	NOUN
ftr-472	323	16	if	if	SCONJ
ftr-472	323	17	any	any	DET
ftr-472	323	18	payment	payment	NOUN
ftr-472	323	19	to	to	PART
ftr-472	323	20	be	be	AUX
ftr-472	323	21	made	make	VERB
ftr-472	323	22	or	or	CCONJ
ftr-472	323	23	received	receive	VERB
ftr-472	323	24	thereunder	thereunder	NOUN
ftr-472	323	25	is	be	AUX
ftr-472	323	26	denominated	denominate	VERB
ftr-472	323	27	in	in	ADP
ftr-472	323	28	a	a	DET
ftr-472	323	29	nonfunctional	nonfunctional	ADJ
ftr-472	323	30	currency	currency	NOUN
ftr-472	323	31	of	of	ADP
ftr-472	323	32	the	the	DET
ftr-472	323	33	u.s	u.s	PROPN
ftr-472	323	34	.	.	PROPN
ftr-472	323	35	branch	branch	NOUN
ftr-472	323	36	or	or	CCONJ
ftr-472	323	37	is	be	AUX
ftr-472	323	38	determined	determine	VERB
ftr-472	323	39	by	by	ADP
ftr-472	323	40	reference	reference	NOUN
ftr-472	323	41	to	to	ADP
ftr-472	323	42	the	the	DET
ftr-472	323	43	value	value	NOUN
ftr-472	323	44	of	of	ADP
ftr-472	323	45	one	one	NUM
ftr-472	323	46	or	or	CCONJ
ftr-472	323	47	more	more	ADV
ftr-472	323	48	nonfunctional	nonfunctional	ADJ
ftr-472	323	49	currencies	currency	NOUN
ftr-472	323	50	.	.	PUNCT
ftr-472	324	1	the	the	DET
ftr-472	324	2	§	§	PROPN
ftr-472	324	3	988	988	NUM
ftr-472	324	4	eci	eci	PROPN
ftr-472	324	5	rules	rule	NOUN
ftr-472	324	6	also	also	ADV
ftr-472	324	7	apply	apply	VERB
ftr-472	324	8	to	to	ADP
ftr-472	324	9	a	a	DET
ftr-472	324	10	disposition	disposition	NOUN
ftr-472	324	11	of	of	ADP
ftr-472	324	12	nonfunctional	nonfunctional	ADJ
ftr-472	324	13	currency	currency	NOUN
ftr-472	324	14	.	.	PUNCT
ftr-472	325	1	regs	regs	PROPN
ftr-472	325	2	.	.	PUNCT
ftr-472	326	1	§	§	PROPN
ftr-472	326	2	1.988	1.988	NUM
ftr-472	326	3	-	-	SYM
ftr-472	326	4	1(a)(1	1(a)(1	NUM
ftr-472	326	5	)	)	PUNCT
ftr-472	326	6	.	.	PUNCT
ftr-472	327	1	for	for	ADP
ftr-472	327	2	these	these	DET
ftr-472	327	3	purposes	purpose	NOUN
ftr-472	327	4	,	,	PUNCT
ftr-472	327	5	a	a	DET
ftr-472	327	6	spot	spot	NOUN
ftr-472	327	7	contract	contract	NOUN
ftr-472	327	8	to	to	PART
ftr-472	327	9	buy	buy	VERB
ftr-472	327	10	or	or	CCONJ
ftr-472	327	11	sell	sell	VERB
ftr-472	327	12	nonfunctional	nonfunctional	ADJ
ftr-472	327	13	currency	currency	NOUN
ftr-472	327	14	within	within	ADP
ftr-472	327	15	two	two	NUM
ftr-472	327	16	business	business	NOUN
ftr-472	327	17	days	day	NOUN
ftr-472	327	18	is	be	AUX
ftr-472	327	19	treated	treat	VERB
ftr-472	327	20	as	as	ADP
ftr-472	327	21	a	a	DET
ftr-472	327	22	direct	direct	ADJ
ftr-472	327	23	purchase	purchase	NOUN
ftr-472	327	24	or	or	CCONJ
ftr-472	327	25	sale	sale	NOUN
ftr-472	327	26	of	of	ADP
ftr-472	327	27	the	the	DET
ftr-472	327	28	currency	currency	NOUN
ftr-472	327	29	(	(	PUNCT
ftr-472	327	30	rather	rather	ADV
ftr-472	327	31	than	than	ADP
ftr-472	327	32	a	a	DET
ftr-472	327	33	forward	forward	ADJ
ftr-472	327	34	contract	contract	NOUN
ftr-472	327	35	)	)	PUNCT
ftr-472	327	36	unless	unless	SCONJ
ftr-472	327	37	the	the	DET
ftr-472	327	38	contract	contract	NOUN
ftr-472	327	39	is	be	AUX
ftr-472	327	40	disposed	dispose	VERB
ftr-472	327	41	of	of	ADP
ftr-472	327	42	or	or	CCONJ
ftr-472	327	43	otherwise	otherwise	ADV
ftr-472	327	44	terminated	terminate	VERB
ftr-472	327	45	prior	prior	ADV
ftr-472	327	46	to	to	ADP
ftr-472	327	47	making	make	VERB
ftr-472	327	48	or	or	CCONJ
ftr-472	327	49	taking	take	VERB
ftr-472	327	50	delivery	delivery	NOUN
ftr-472	327	51	of	of	ADP
ftr-472	327	52	the	the	DET
ftr-472	327	53	currency	currency	NOUN
ftr-472	327	54	.	.	PUNCT
ftr-472	328	1	regs	regs	PROPN
ftr-472	328	2	.	.	PUNCT
ftr-472	329	1	§	§	PROPN
ftr-472	329	2	1.988	1.988	NUM
ftr-472	329	3	-	-	SYM
ftr-472	329	4	2(d)(1)(ii	2(d)(1)(ii	NUM
ftr-472	329	5	)	)	PUNCT
ftr-472	329	6	.	.	PUNCT
ftr-472	330	1	in	in	ADP
ftr-472	330	2	general	general	ADJ
ftr-472	330	3	,	,	PUNCT
ftr-472	330	4	any	any	DET
ftr-472	330	5	currency	currency	NOUN
ftr-472	330	6	other	other	ADJ
ftr-472	330	7	than	than	ADP
ftr-472	330	8	the	the	DET
ftr-472	330	9	u.s	u.s	PROPN
ftr-472	330	10	.	.	PROPN
ftr-472	330	11	dollar	dollar	NOUN
ftr-472	330	12	is	be	AUX
ftr-472	330	13	a	a	DET
ftr-472	330	14	nonfunctional	nonfunctional	ADJ
ftr-472	330	15	currency	currency	NOUN
ftr-472	330	16	of	of	ADP
ftr-472	330	17	the	the	DET
ftr-472	330	18	u.s	u.s	PROPN
ftr-472	330	19	.	.	PROPN
ftr-472	330	20	branch	branch	PROPN
ftr-472	330	21	.	.	PUNCT
ftr-472	331	1	regs	regs	PROPN
ftr-472	331	2	.	.	PUNCT
ftr-472	332	1	§	§	PROPN
ftr-472	332	2	1.985	1.985	NUM
ftr-472	332	3	-	-	SYM
ftr-472	332	4	1(b	1(b	NUM
ftr-472	332	5	)	)	PUNCT
ftr-472	332	6	.	.	PUNCT
ftr-472	333	1	[	[	X
ftr-472	333	2	vol	vol	NOUN
ftr-472	333	3	.	.	PUNCT
ftr-472	333	4	2:1	2:1	NUM
ftr-472	333	5	1994	1994	NUM
ftr-472	333	6	)	)	PUNCT
ftr-472	333	7	u.s	u.s	PROPN
ftr-472	333	8	.	.	PROPN
ftr-472	333	9	federal	federal	ADJ
ftr-472	333	10	income	income	NOUN
ftr-472	333	11	taxation	taxation	NOUN
ftr-472	333	12	of	of	ADP
ftr-472	333	13	u.s	u.s	PROPN
ftr-472	333	14	.	.	PROPN
ftr-472	333	15	branches	branch	NOUN
ftr-472	333	16	of	of	ADP
ftr-472	333	17	foreign	foreign	ADJ
ftr-472	333	18	banks	bank	NOUN
ftr-472	333	19	19	19	NUM
ftr-472	333	20	non	non	ADJ
ftr-472	333	21	-	-	ADJ
ftr-472	333	22	forex	forex	ADJ
ftr-472	333	23	"	"	PUNCT
ftr-472	333	24	notional	notional	ADJ
ftr-472	333	25	principal	principal	ADJ
ftr-472	333	26	contracts	contract	NOUN
ftr-472	333	27	"	"	PUNCT
ftr-472	333	28	(	(	PUNCT
ftr-472	333	29	including	include	VERB
ftr-472	333	30	interest	interest	NOUN
ftr-472	333	31	rate	rate	NOUN
ftr-472	333	32	swaps	swap	NOUN
ftr-472	333	33	)	)	PUNCT
ftr-472	333	34	"	"	PUNCT
ftr-472	333	35	are	be	AUX
ftr-472	333	36	ec	ec	PROPN
ftr-472	333	37	.	.	PUNCT
ftr-472	334	1	in	in	ADP
ftr-472	334	2	general	general	ADJ
ftr-472	334	3	,	,	PUNCT
ftr-472	334	4	gain	gain	NOUN
ftr-472	334	5	from	from	ADP
ftr-472	334	6	non	non	ADJ
ftr-472	334	7	-	-	ADJ
ftr-472	334	8	forex	forex	ADJ
ftr-472	334	9	forward	forward	ADJ
ftr-472	334	10	contracts	contract	NOUN
ftr-472	334	11	,	,	PUNCT
ftr-472	334	12	futures	future	NOUN
ftr-472	334	13	contracts	contract	NOUN
ftr-472	334	14	,	,	PUNCT
ftr-472	334	15	and	and	CCONJ
ftr-472	334	16	options	option	NOUN
ftr-472	334	17	,	,	PUNCT
ftr-472	334	18	as	as	ADV
ftr-472	334	19	well	well	ADV
ftr-472	334	20	as	as	ADP
ftr-472	334	21	from	from	ADP
ftr-472	334	22	stocks	stock	NOUN
ftr-472	334	23	,	,	PUNCT
ftr-472	334	24	securities	security	NOUN
ftr-472	334	25	,	,	PUNCT
ftr-472	334	26	and	and	CCONJ
ftr-472	334	27	commodities	commodity	NOUN
ftr-472	334	28	used	use	VERB
ftr-472	334	29	to	to	PART
ftr-472	334	30	hedge	hedge	VERB
ftr-472	334	31	the	the	DET
ftr-472	334	32	bank	bank	NOUN
ftr-472	334	33	's	's	PART
ftr-472	334	34	derivatives	derivative	NOUN
ftr-472	334	35	positions	position	NOUN
ftr-472	334	36	,	,	PUNCT
ftr-472	334	37	are	be	AUX
ftr-472	334	38	tested	test	VERB
ftr-472	334	39	under	under	ADP
ftr-472	334	40	the	the	DET
ftr-472	334	41	general	general	ADJ
ftr-472	334	42	rules	rule	NOUN
ftr-472	334	43	under	under	ADP
ftr-472	334	44	sections	section	NOUN
ftr-472	334	45	865(e)(2	865(e)(2	NUM
ftr-472	334	46	)	)	PUNCT
ftr-472	334	47	and	and	CCONJ
ftr-472	334	48	(	(	PUNCT
ftr-472	334	49	3	3	NUM
ftr-472	334	50	)	)	PUNCT
ftr-472	334	51	and	and	CCONJ
ftr-472	334	52	864(c)(2	864(c)(2	NUM
ftr-472	334	53	)	)	PUNCT
ftr-472	334	54	and	and	CCONJ
ftr-472	334	55	(	(	PUNCT
ftr-472	334	56	3	3	NUM
ftr-472	334	57	)	)	PUNCT
ftr-472	334	58	(	(	PUNCT
ftr-472	334	59	and	and	CCONJ
ftr-472	334	60	regulations	regulation	NOUN
ftr-472	334	61	section	section	NOUN
ftr-472	334	62	1.864	1.864	NUM
ftr-472	334	63	-	-	SYM
ftr-472	334	64	4(c	4(c	NUM
ftr-472	334	65	)	)	PUNCT
ftr-472	334	66	)	)	PUNCT
ftr-472	334	67	to	to	PART
ftr-472	334	68	determine	determine	VERB
ftr-472	334	69	whether	whether	SCONJ
ftr-472	334	70	the	the	DET
ftr-472	334	71	gain	gain	NOUN
ftr-472	334	72	is	be	AUX
ftr-472	334	73	ecl	ecl	PROPN
ftr-472	334	74	therefore	therefore	ADV
ftr-472	334	75	,	,	PUNCT
ftr-472	334	76	as	as	SCONJ
ftr-472	334	77	explained	explain	VERB
ftr-472	334	78	below	below	ADV
ftr-472	334	79	,	,	PUNCT
ftr-472	334	80	the	the	DET
ftr-472	334	81	same	same	ADJ
ftr-472	334	82	eci	eci	PROPN
ftr-472	334	83	analysis	analysis	NOUN
ftr-472	334	84	generally	generally	ADV
ftr-472	334	85	applies	apply	VERB
ftr-472	334	86	to	to	ADP
ftr-472	334	87	all	all	PRON
ftr-472	334	88	of	of	ADP
ftr-472	334	89	these	these	DET
ftr-472	334	90	types	type	NOUN
ftr-472	334	91	of	of	ADP
ftr-472	334	92	income	income	NOUN
ftr-472	334	93	and	and	CCONJ
ftr-472	334	94	gains	gain	NOUN
ftr-472	334	95	.	.	PUNCT
ftr-472	335	1	regulations	regulation	NOUN
ftr-472	335	2	section	section	NOUN
ftr-472	335	3	1.9884(c	1.9884(c	NUM
ftr-472	335	4	)	)	PUNCT
ftr-472	335	5	and	and	CCONJ
ftr-472	335	6	1.863	1.863	NUM
ftr-472	335	7	-	-	SYM
ftr-472	335	8	7(b)(3	7(b)(3	NOUN
ftr-472	335	9	)	)	PUNCT
ftr-472	335	10	provide	provide	NOUN
ftr-472	335	11	,	,	PUNCT
ftr-472	335	12	respectively	respectively	ADV
ftr-472	335	13	,	,	PUNCT
ftr-472	335	14	that	that	DET
ftr-472	335	15	forex	forex	ADJ
ftr-472	335	16	gain	gain	NOUN
ftr-472	335	17	or	or	CCONJ
ftr-472	335	18	loss	loss	NOUN
ftr-472	335	19	and	and	CCONJ
ftr-472	335	20	non	non	ADJ
ftr-472	335	21	-	-	ADJ
ftr-472	335	22	forex	forex	ADJ
ftr-472	335	23	notional	notional	ADJ
ftr-472	335	24	principal	principal	ADJ
ftr-472	335	25	contract	contract	NOUN
ftr-472	335	26	income	income	NOUN
ftr-472	335	27	are	be	AUX
ftr-472	335	28	u.s	u.s	PROPN
ftr-472	335	29	.	.	PROPN
ftr-472	335	30	source	source	NOUN
ftr-472	335	31	and	and	CCONJ
ftr-472	335	32	eci	eci	PROPN
ftr-472	335	33	if	if	SCONJ
ftr-472	335	34	,	,	PUNCT
ftr-472	335	35	"	"	PUNCT
ftr-472	335	36	under	under	ADP
ftr-472	335	37	principles	principle	NOUN
ftr-472	335	38	similar	similar	ADJ
ftr-472	335	39	to	to	ADP
ftr-472	335	40	those	those	PRON
ftr-472	335	41	set	set	VERB
ftr-472	335	42	forth	forth	ADP
ftr-472	335	43	in	in	ADP
ftr-472	335	44	§	§	PROPN
ftr-472	335	45	1.8644(c	1.8644(c	NOUN
ftr-472	335	46	)	)	PUNCT
ftr-472	336	1	[	[	X
ftr-472	336	2	they	they	PRON
ftr-472	336	3	arise	arise	VERB
ftr-472	336	4	]	]	PUNCT
ftr-472	336	5	from	from	ADP
ftr-472	336	6	the	the	DET
ftr-472	336	7	conduct	conduct	NOUN
ftr-472	336	8	of	of	ADP
ftr-472	336	9	a	a	DET
ftr-472	336	10	united	united	PROPN
ftr-472	336	11	states	states	PROPN
ftr-472	336	12	trade	trade	NOUN
ftr-472	336	13	or	or	CCONJ
ftr-472	336	14	business	business	NOUN
ftr-472	336	15	.	.	PUNCT
ftr-472	336	16	"	"	PUNCT
ftr-472	337	1	7	7	NUM
ftr-472	337	2	regulations	regulation	NOUN
ftr-472	337	3	section	section	NOUN
ftr-472	337	4	1.864	1.864	NUM
ftr-472	337	5	-	-	SYM
ftr-472	337	6	4(c	4(c	NUM
ftr-472	337	7	)	)	PUNCT
ftr-472	337	8	prescribes	prescribe	VERB
ftr-472	337	9	the	the	DET
ftr-472	337	10	rules	rule	NOUN
ftr-472	337	11	for	for	ADP
ftr-472	337	12	determin45	determin45	NOUN
ftr-472	337	13	.	.	PUNCT
ftr-472	338	1	for	for	ADP
ftr-472	338	2	purposes	purpose	NOUN
ftr-472	338	3	of	of	ADP
ftr-472	338	4	regs	reg	NOUN
ftr-472	338	5	.	.	PUNCT
ftr-472	339	1	§	§	PROPN
ftr-472	339	2	1.863	1.863	NUM
ftr-472	339	3	-	-	SYM
ftr-472	339	4	7	7	NUM
ftr-472	339	5	.	.	PUNCT
ftr-472	340	1	a	a	DET
ftr-472	340	2	notional	notional	ADJ
ftr-472	340	3	principal	principal	ADJ
ftr-472	340	4	contract	contract	NOUN
ftr-472	340	5	is	be	AUX
ftr-472	340	6	-a	-a	X
ftr-472	340	7	financial	financial	ADJ
ftr-472	340	8	instrument	instrument	NOUN
ftr-472	340	9	that	that	PRON
ftr-472	340	10	provides	provide	VERB
ftr-472	340	11	for	for	ADP
ftr-472	340	12	the	the	DET
ftr-472	340	13	payment	payment	NOUN
ftr-472	340	14	of	of	ADP
ftr-472	340	15	amounts	amount	NOUN
ftr-472	340	16	by	by	ADP
ftr-472	340	17	one	one	NUM
ftr-472	340	18	party	party	NOUN
ftr-472	340	19	to	to	ADP
ftr-472	340	20	another	another	PRON
ftr-472	340	21	at	at	ADP
ftr-472	340	22	specified	specify	VERB
ftr-472	340	23	intervals	interval	NOUN
ftr-472	340	24	calculated	calculate	VERB
ftr-472	340	25	by	by	ADP
ftr-472	340	26	reference	reference	NOUN
ftr-472	340	27	to	to	ADP
ftr-472	340	28	a	a	DET
ftr-472	340	29	specified	specified	ADJ
ftr-472	340	30	index	index	NOUN
ftr-472	340	31	upon	upon	SCONJ
ftr-472	340	32	a	a	DET
ftr-472	340	33	notional	notional	ADJ
ftr-472	340	34	principal	principal	ADJ
ftr-472	340	35	amount	amount	NOUN
ftr-472	340	36	in	in	ADP
ftr-472	340	37	exchange	exchange	NOUN
ftr-472	340	38	for	for	ADP
ftr-472	340	39	specified	specify	VERB
ftr-472	340	40	consideration	consideration	NOUN
ftr-472	340	41	or	or	CCONJ
ftr-472	340	42	a	a	DET
ftr-472	340	43	promise	promise	NOUN
ftr-472	340	44	to	to	PART
ftr-472	340	45	pay	pay	VERB
ftr-472	340	46	similar	similar	ADJ
ftr-472	340	47	amounts	amount	NOUN
ftr-472	340	48	.	.	PUNCT
ftr-472	340	49	"	"	PUNCT
ftr-472	340	50	regs	reg	NOUN
ftr-472	340	51	.	.	PUNCT
ftr-472	341	1	§	§	PROPN
ftr-472	341	2	1.8637(a)(1	1.8637(a)(1	NUM
ftr-472	341	3	)	)	PUNCT
ftr-472	341	4	.	.	PUNCT
ftr-472	342	1	this	this	DET
ftr-472	342	2	definition	definition	NOUN
ftr-472	342	3	also	also	ADV
ftr-472	342	4	appears	appear	VERB
ftr-472	342	5	in	in	ADP
ftr-472	342	6	regs	reg	NOUN
ftr-472	342	7	.	.	PUNCT
ftr-472	343	1	§	§	PROPN
ftr-472	343	2	1.446	1.446	NUM
ftr-472	343	3	-	-	SYM
ftr-472	343	4	3	3	NUM
ftr-472	343	5	,	,	PUNCT
ftr-472	343	6	although	although	SCONJ
ftr-472	343	7	unlike	unlike	ADP
ftr-472	343	8	regs	reg	NOUN
ftr-472	343	9	.	.	PUNCT
ftr-472	344	1	§	§	PROPN
ftr-472	344	2	1.863	1.863	NUM
ftr-472	344	3	-	-	SYM
ftr-472	344	4	7	7	NUM
ftr-472	344	5	,	,	PUNCT
ftr-472	344	6	that	that	SCONJ
ftr-472	344	7	provision	provision	NOUN
ftr-472	344	8	lists	list	VERB
ftr-472	344	9	equity	equity	NOUN
ftr-472	344	10	swaps	swap	NOUN
ftr-472	344	11	as	as	ADP
ftr-472	344	12	an	an	DET
ftr-472	344	13	example	example	NOUN
ftr-472	344	14	of	of	ADP
ftr-472	344	15	a	a	DET
ftr-472	344	16	notional	notional	ADJ
ftr-472	344	17	principal	principal	ADJ
ftr-472	344	18	contract	contract	NOUN
ftr-472	344	19	.	.	PUNCT
ftr-472	345	1	the	the	DET
ftr-472	345	2	irs	irs	PROPN
ftr-472	345	3	is	be	AUX
ftr-472	345	4	studying	study	VERB
ftr-472	345	5	whether	whether	SCONJ
ftr-472	345	6	,	,	PUNCT
ftr-472	345	7	for	for	ADP
ftr-472	345	8	purposes	purpose	NOUN
ftr-472	345	9	of	of	ADP
ftr-472	345	10	regs	reg	NOUN
ftr-472	345	11	.	.	PUNCT
ftr-472	346	1	§	§	PROPN
ftr-472	346	2	1.863	1.863	NUM
ftr-472	346	3	-	-	SYM
ftr-472	346	4	7	7	NUM
ftr-472	346	5	,	,	PUNCT
ftr-472	346	6	certain	certain	ADJ
ftr-472	346	7	equity	equity	NOUN
ftr-472	346	8	swaps	swap	NOUN
ftr-472	346	9	should	should	AUX
ftr-472	346	10	be	be	AUX
ftr-472	346	11	subject	subject	ADJ
ftr-472	346	12	to	to	ADP
ftr-472	346	13	the	the	DET
ftr-472	346	14	same	same	ADJ
ftr-472	346	15	source	source	NOUN
ftr-472	346	16	rule	rule	NOUN
ftr-472	346	17	as	as	ADP
ftr-472	346	18	interest	interest	NOUN
ftr-472	346	19	rate	rate	NOUN
ftr-472	346	20	swaps	swap	NOUN
ftr-472	346	21	.	.	PUNCT
ftr-472	347	1	t.d	t.d	PROPN
ftr-472	347	2	.	.	PROPN
ftr-472	347	3	8491	8491	NUM
ftr-472	347	4	,	,	PUNCT
ftr-472	347	5	1993	1993	NUM
ftr-472	347	6	-	-	SYM
ftr-472	347	7	33	33	NUM
ftr-472	347	8	i.r.b	i.r.b	NOUN
ftr-472	347	9	.	.	PUNCT
ftr-472	348	1	6	6	NUM
ftr-472	348	2	.	.	NOUN
ftr-472	348	3	6	6	NUM
ftr-472	348	4	-	-	SYM
ftr-472	348	5	7	7	NUM
ftr-472	348	6	(	(	PUNCT
ftr-472	348	7	oct	oct	PROPN
ftr-472	348	8	.	.	PROPN
ftr-472	348	9	25	25	NUM
ftr-472	348	10	)	)	PUNCT
ftr-472	348	11	(	(	PUNCT
ftr-472	348	12	preamble	preamble	VERB
ftr-472	348	13	to	to	ADP
ftr-472	348	14	the	the	DET
ftr-472	348	15	§	§	PROPN
ftr-472	348	16	446	446	NUM
ftr-472	348	17	swap	swap	NOUN
ftr-472	348	18	regulations	regulation	NOUN
ftr-472	348	19	)	)	PUNCT
ftr-472	348	20	.	.	PUNCT
ftr-472	349	1	the	the	DET
ftr-472	349	2	apparent	apparent	ADJ
ftr-472	349	3	concern	concern	NOUN
ftr-472	349	4	is	be	AUX
ftr-472	349	5	that	that	PRON
ftr-472	349	6	absent	absent	ADJ
ftr-472	349	7	a	a	DET
ftr-472	349	8	different	different	ADJ
ftr-472	349	9	rule	rule	NOUN
ftr-472	349	10	,	,	PUNCT
ftr-472	349	11	equity	equity	NOUN
ftr-472	349	12	swaps	swap	NOUN
ftr-472	349	13	may	may	AUX
ftr-472	349	14	erode	erode	VERB
ftr-472	349	15	the	the	DET
ftr-472	349	16	u.s	u.s	PROPN
ftr-472	349	17	.	.	PROPN
ftr-472	349	18	withholding	withholding	NOUN
ftr-472	349	19	tax	tax	NOUN
ftr-472	349	20	on	on	ADP
ftr-472	349	21	dividend	dividend	NOUN
ftr-472	349	22	income	income	NOUN
ftr-472	349	23	.	.	PUNCT
ftr-472	350	1	see	see	VERB
ftr-472	350	2	generally	generally	ADV
ftr-472	350	3	edward	edward	PROPN
ftr-472	350	4	d.	d.	PROPN
ftr-472	350	5	kleinbard	kleinbard	PROPN
ftr-472	350	6	,	,	PUNCT
ftr-472	350	7	equity	equity	NOUN
ftr-472	350	8	derivative	derivative	ADJ
ftr-472	350	9	products	product	NOUN
ftr-472	350	10	:	:	PUNCT
ftr-472	350	11	financial	financial	ADJ
ftr-472	350	12	innovation	innovation	NOUN
ftr-472	350	13	's	's	PART
ftr-472	350	14	newest	new	ADJ
ftr-472	350	15	challenge	challenge	NOUN
ftr-472	350	16	to	to	ADP
ftr-472	350	17	the	the	DET
ftr-472	350	18	tax	tax	NOUN
ftr-472	350	19	system	system	NOUN
ftr-472	350	20	.	.	PUNCT
ftr-472	351	1	69	69	NUM
ftr-472	351	2	tex	tex	PROPN
ftr-472	351	3	.	.	PROPN
ftr-472	351	4	l.	l.	PROPN
ftr-472	351	5	rev	rev	PROPN
ftr-472	351	6	.	.	PROPN
ftr-472	351	7	1319	1319	NUM
ftr-472	351	8	(	(	PUNCT
ftr-472	351	9	1991	1991	NUM
ftr-472	351	10	)	)	PUNCT
ftr-472	351	11	.	.	PUNCT
ftr-472	352	1	however	however	ADV
ftr-472	352	2	,	,	PUNCT
ftr-472	352	3	given	give	VERB
ftr-472	352	4	the	the	DET
ftr-472	352	5	identity	identity	NOUN
ftr-472	352	6	of	of	ADP
ftr-472	352	7	the	the	DET
ftr-472	352	8	definitions	definition	NOUN
ftr-472	352	9	in	in	ADP
ftr-472	352	10	regs	reg	NOUN
ftr-472	352	11	.	.	PUNCT
ftr-472	353	1	§	§	PROPN
ftr-472	353	2	§	§	PROPN
ftr-472	353	3	1.863	1.863	NUM
ftr-472	353	4	-	-	SYM
ftr-472	353	5	7	7	NUM
ftr-472	353	6	and	and	CCONJ
ftr-472	353	7	1.446	1.446	NUM
ftr-472	353	8	-	-	SYM
ftr-472	353	9	3	3	NUM
ftr-472	353	10	,	,	PUNCT
ftr-472	353	11	unless	unless	SCONJ
ftr-472	353	12	and	and	CCONJ
ftr-472	353	13	until	until	SCONJ
ftr-472	353	14	the	the	DET
ftr-472	353	15	irs	irs	PROPN
ftr-472	353	16	issues	issue	VERB
ftr-472	353	17	special	special	ADJ
ftr-472	353	18	source	source	NOUN
ftr-472	353	19	rules	rule	NOUN
ftr-472	353	20	,	,	PUNCT
ftr-472	353	21	most	most	ADJ
ftr-472	353	22	practitioners	practitioner	NOUN
ftr-472	353	23	are	be	AUX
ftr-472	353	24	comfortable	comfortable	ADJ
ftr-472	353	25	concluding	conclude	VERB
ftr-472	353	26	that	that	DET
ftr-472	353	27	income	income	NOUN
ftr-472	353	28	on	on	ADP
ftr-472	353	29	equity	equity	NOUN
ftr-472	353	30	swaps	swap	NOUN
ftr-472	353	31	should	should	AUX
ftr-472	353	32	be	be	AUX
ftr-472	353	33	sourced	source	VERB
ftr-472	353	34	in	in	ADP
ftr-472	353	35	the	the	DET
ftr-472	353	36	same	same	ADJ
ftr-472	353	37	manner	manner	NOUN
ftr-472	353	38	as	as	ADP
ftr-472	353	39	income	income	NOUN
ftr-472	353	40	on	on	ADP
ftr-472	353	41	interest	interest	NOUN
ftr-472	353	42	rate	rate	NOUN
ftr-472	353	43	swaps	swap	NOUN
ftr-472	353	44	,	,	PUNCT
ftr-472	353	45	although	although	SCONJ
ftr-472	353	46	the	the	DET
ftr-472	353	47	issue	issue	NOUN
ftr-472	353	48	is	be	AUX
ftr-472	353	49	not	not	PART
ftr-472	353	50	entirely	entirely	ADV
ftr-472	353	51	free	free	ADJ
ftr-472	353	52	from	from	ADP
ftr-472	353	53	doubt	doubt	NOUN
ftr-472	353	54	.	.	PUNCT
ftr-472	354	1	see	see	VERB
ftr-472	354	2	richard	richard	PROPN
ftr-472	354	3	l.	l.	PROPN
ftr-472	354	4	reinhold	reinhold	PROPN
ftr-472	354	5	,	,	PUNCT
ftr-472	354	6	tax	tax	NOUN
ftr-472	354	7	issues	issue	NOUN
ftr-472	354	8	in	in	ADP
ftr-472	354	9	equity	equity	NOUN
ftr-472	354	10	swap	swap	NOUN
ftr-472	354	11	transactions	transaction	NOUN
ftr-472	354	12	,	,	PUNCT
ftr-472	354	13	57	57	NUM
ftr-472	354	14	tax	tax	NOUN
ftr-472	354	15	notes	note	NOUN
ftr-472	354	16	1185	1185	NUM
ftr-472	354	17	.	.	PUNCT
ftr-472	355	1	1190	1190	NUM
ftr-472	355	2	-	-	SYM
ftr-472	355	3	91	91	NUM
ftr-472	355	4	(	(	PUNCT
ftr-472	355	5	nov	nov	PROPN
ftr-472	355	6	.	.	PROPN
ftr-472	355	7	23	23	NUM
ftr-472	355	8	,	,	PUNCT
ftr-472	355	9	1992	1992	NUM
ftr-472	355	10	)	)	PUNCT
ftr-472	355	11	;	;	PUNCT
ftr-472	356	1	lewis	lewis	PROPN
ftr-472	356	2	r.	r.	PROPN
ftr-472	356	3	steinberg	steinberg	PROPN
ftr-472	356	4	,	,	PUNCT
ftr-472	356	5	selected	select	VERB
ftr-472	356	6	issues	issue	NOUN
ftr-472	356	7	in	in	ADP
ftr-472	356	8	the	the	DET
ftr-472	356	9	taxation	taxation	NOUN
ftr-472	356	10	of	of	ADP
ftr-472	356	11	swaps	swap	NOUN
ftr-472	356	12	,	,	PUNCT
ftr-472	356	13	structured	structure	VERB
ftr-472	356	14	finance	finance	NOUN
ftr-472	356	15	and	and	CCONJ
ftr-472	356	16	other	other	ADJ
ftr-472	356	17	financial	financial	ADJ
ftr-472	356	18	products	product	NOUN
ftr-472	356	19	,	,	PUNCT
ftr-472	356	20	1	1	NUM
ftr-472	356	21	fla	fla	NOUN
ftr-472	356	22	.	.	PUNCT
ftr-472	357	1	tax	tax	PROPN
ftr-472	357	2	rev	rev	PROPN
ftr-472	357	3	.	.	PROPN
ftr-472	357	4	263	263	NUM
ftr-472	357	5	.	.	PUNCT
ftr-472	358	1	288	288	NUM
ftr-472	358	2	-	-	SYM
ftr-472	358	3	89	89	NUM
ftr-472	358	4	(	(	PUNCT
ftr-472	358	5	1993	1993	NUM
ftr-472	358	6	)	)	PUNCT
ftr-472	358	7	.	.	PUNCT
ftr-472	359	1	however	however	ADV
ftr-472	359	2	.	.	PUNCT
ftr-472	360	1	regardless	regardless	ADV
ftr-472	360	2	of	of	ADP
ftr-472	360	3	the	the	DET
ftr-472	360	4	concern	concern	NOUN
ftr-472	360	5	regarding	regard	VERB
ftr-472	360	6	the	the	DET
ftr-472	360	7	source	source	NOUN
ftr-472	360	8	of	of	ADP
ftr-472	360	9	equity	equity	NOUN
ftr-472	360	10	swap	swap	NOUN
ftr-472	360	11	income	income	NOUN
ftr-472	360	12	,	,	PUNCT
ftr-472	360	13	it	it	PRON
ftr-472	360	14	appears	appear	VERB
ftr-472	360	15	likely	likely	ADJ
ftr-472	360	16	that	that	SCONJ
ftr-472	360	17	the	the	DET
ftr-472	360	18	rules	rule	NOUN
ftr-472	360	19	for	for	ADP
ftr-472	360	20	determining	determine	VERB
ftr-472	360	21	whether	whether	SCONJ
ftr-472	360	22	such	such	ADJ
ftr-472	360	23	income	income	NOUN
ftr-472	360	24	is	be	AUX
ftr-472	360	25	eci	eci	PROPN
ftr-472	360	26	are	be	AUX
ftr-472	360	27	unlikely	unlikely	ADJ
ftr-472	360	28	to	to	PART
ftr-472	360	29	differ	differ	VERB
ftr-472	360	30	from	from	ADP
ftr-472	360	31	the	the	DET
ftr-472	360	32	rules	rule	NOUN
ftr-472	360	33	set	set	VERB
ftr-472	360	34	forth	forth	ADP
ftr-472	360	35	in	in	ADP
ftr-472	360	36	regs	reg	NOUN
ftr-472	360	37	.	.	PUNCT
ftr-472	361	1	§	§	PROPN
ftr-472	361	2	1.863	1.863	NUM
ftr-472	361	3	-	-	SYM
ftr-472	361	4	7	7	NUM
ftr-472	361	5	.	.	PUNCT
ftr-472	362	1	a	a	DET
ftr-472	362	2	similar	similar	ADJ
ftr-472	362	3	definition	definition	NOUN
ftr-472	362	4	of	of	ADP
ftr-472	362	5	notional	notional	ADJ
ftr-472	362	6	principal	principal	ADJ
ftr-472	362	7	contracts	contract	NOUN
ftr-472	362	8	also	also	ADV
ftr-472	362	9	is	be	AUX
ftr-472	362	10	contained	contain	VERB
ftr-472	362	11	in	in	ADP
ftr-472	362	12	regs	reg	NOUN
ftr-472	362	13	.	.	PUNCT
ftr-472	363	1	§	§	PROPN
ftr-472	363	2	1.9881(a)(2)(iii)(b)(2	1.9881(a)(2)(iii)(b)(2	NUM
ftr-472	363	3	)	)	PUNCT
ftr-472	363	4	,	,	PUNCT
ftr-472	363	5	dealing	deal	VERB
ftr-472	363	6	with	with	ADP
ftr-472	363	7	forex	forex	ADJ
ftr-472	363	8	notional	notional	ADJ
ftr-472	363	9	principal	principal	ADJ
ftr-472	363	10	contracts	contract	NOUN
ftr-472	363	11	,	,	PUNCT
ftr-472	363	12	but	but	CCONJ
ftr-472	363	13	it	it	PRON
ftr-472	363	14	is	be	AUX
ftr-472	363	15	limited	limit	VERB
ftr-472	363	16	to	to	ADP
ftr-472	363	17	an	an	DET
ftr-472	363	18	instrument	instrument	NOUN
ftr-472	363	19	where	where	SCONJ
ftr-472	363	20	the	the	DET
ftr-472	363	21	underlying	underlie	VERB
ftr-472	363	22	property	property	NOUN
ftr-472	363	23	to	to	PART
ftr-472	363	24	which	which	PRON
ftr-472	363	25	the	the	DET
ftr-472	363	26	instrument	instrument	NOUN
ftr-472	363	27	ultimately	ultimately	ADV
ftr-472	363	28	relates	relate	VERB
ftr-472	363	29	is	be	AUX
ftr-472	363	30	currency	currency	NOUN
ftr-472	363	31	or	or	CCONJ
ftr-472	363	32	property	property	VERB
ftr-472	363	33	the	the	DET
ftr-472	363	34	value	value	NOUN
ftr-472	363	35	of	of	ADP
ftr-472	363	36	which	which	PRON
ftr-472	363	37	is	be	AUX
ftr-472	363	38	determined	determine	VERB
ftr-472	363	39	by	by	ADP
ftr-472	363	40	reference	reference	NOUN
ftr-472	363	41	to	to	ADP
ftr-472	363	42	an	an	DET
ftr-472	363	43	interest	interest	NOUN
ftr-472	363	44	rate	rate	NOUN
ftr-472	363	45	(	(	PUNCT
ftr-472	363	46	which	which	PRON
ftr-472	363	47	includes	include	VERB
ftr-472	363	48	a	a	DET
ftr-472	363	49	currency	currency	NOUN
ftr-472	363	50	swap	swap	NOUN
ftr-472	363	51	but	but	CCONJ
ftr-472	363	52	not	not	PART
ftr-472	363	53	a	a	DET
ftr-472	363	54	commodity	commodity	NOUN
ftr-472	363	55	-	-	PUNCT
ftr-472	363	56	index	index	NOUN
ftr-472	363	57	or	or	CCONJ
ftr-472	363	58	equity	equity	NOUN
ftr-472	363	59	-	-	PUNCT
ftr-472	363	60	index	index	NOUN
ftr-472	363	61	swap	swap	NOUN
ftr-472	363	62	)	)	PUNCT
ftr-472	363	63	.	.	PUNCT
ftr-472	364	1	46	46	NUM
ftr-472	364	2	.	.	PUNCT
ftr-472	365	1	for	for	ADP
ftr-472	365	2	descriptions	description	NOUN
ftr-472	365	3	of	of	ADP
ftr-472	365	4	§	§	PROPN
ftr-472	365	5	864(c)(2	864(c)(2	NUM
ftr-472	365	6	)	)	PUNCT
ftr-472	365	7	,	,	PUNCT
ftr-472	365	8	(	(	PUNCT
ftr-472	365	9	3	3	X
ftr-472	365	10	)	)	PUNCT
ftr-472	365	11	and	and	CCONJ
ftr-472	365	12	the	the	DET
ftr-472	365	13	regulations	regulation	NOUN
ftr-472	365	14	thereunder	thereunder	VERB
ftr-472	365	15	and	and	CCONJ
ftr-472	365	16	of	of	ADP
ftr-472	365	17	§	§	PROPN
ftr-472	365	18	865(e)(2	865(e)(2	NUM
ftr-472	365	19	)	)	PUNCT
ftr-472	365	20	,	,	PUNCT
ftr-472	365	21	(	(	PUNCT
ftr-472	365	22	3	3	NUM
ftr-472	365	23	)	)	PUNCT
ftr-472	365	24	,	,	PUNCT
ftr-472	365	25	see	see	VERB
ftr-472	365	26	supra	supra	PROPN
ftr-472	365	27	notes	note	NOUN
ftr-472	365	28	12	12	NUM
ftr-472	365	29	,	,	PUNCT
ftr-472	365	30	14	14	NUM
ftr-472	365	31	,	,	PUNCT
ftr-472	365	32	and	and	CCONJ
ftr-472	365	33	28	28	NUM
ftr-472	365	34	;	;	PUNCT
ftr-472	365	35	see	see	VERB
ftr-472	365	36	also	also	ADV
ftr-472	365	37	§	§	NOUN
ftr-472	365	38	865(j)(2	865(j)(2	NUM
ftr-472	365	39	)	)	PUNCT
ftr-472	365	40	(	(	PUNCT
ftr-472	365	41	granting	grant	VERB
ftr-472	365	42	regulatory	regulatory	ADJ
ftr-472	365	43	authority	authority	NOUN
ftr-472	365	44	to	to	PART
ftr-472	365	45	apply	apply	VERB
ftr-472	365	46	§	§	PROPN
ftr-472	365	47	865	865	NUM
ftr-472	365	48	to	to	PART
ftr-472	365	49	"	"	PUNCT
ftr-472	365	50	income	income	NOUN
ftr-472	365	51	derived	derive	VERB
ftr-472	365	52	from	from	ADP
ftr-472	365	53	trading	trade	VERB
ftr-472	365	54	in	in	ADP
ftr-472	365	55	futures	future	NOUN
ftr-472	365	56	contracts	contract	NOUN
ftr-472	365	57	,	,	PUNCT
ftr-472	365	58	forward	forward	ADJ
ftr-472	365	59	contracts	contract	NOUN
ftr-472	365	60	,	,	PUNCT
ftr-472	365	61	options	option	NOUN
ftr-472	365	62	contracts	contract	NOUN
ftr-472	365	63	,	,	PUNCT
ftr-472	365	64	and	and	CCONJ
ftr-472	365	65	other	other	ADJ
ftr-472	365	66	instruments	instrument	NOUN
ftr-472	365	67	"	"	PUNCT
ftr-472	365	68	)	)	PUNCT
ftr-472	365	69	.	.	PUNCT
ftr-472	366	1	47	47	NUM
ftr-472	366	2	.	.	PUNCT
ftr-472	367	1	this	this	DET
ftr-472	367	2	rule	rule	NOUN
ftr-472	367	3	is	be	AUX
ftr-472	367	4	an	an	DET
ftr-472	367	5	exception	exception	NOUN
ftr-472	367	6	to	to	ADP
ftr-472	367	7	the	the	DET
ftr-472	367	8	rules	rule	NOUN
ftr-472	367	9	contained	contain	VERB
ftr-472	367	10	in	in	ADP
ftr-472	367	11	regs	reg	NOUN
ftr-472	367	12	.	.	PUNCT
ftr-472	368	1	§	§	PROPN
ftr-472	368	2	§	§	PROPN
ftr-472	368	3	1.988	1.988	NUM
ftr-472	368	4	-	-	NUM
ftr-472	368	5	4(a	4(a	NUM
ftr-472	368	6	)	)	PUNCT
ftr-472	368	7	.	.	PUNCT
ftr-472	369	1	(	(	PUNCT
ftr-472	369	2	b	b	NOUN
ftr-472	369	3	)	)	PUNCT
ftr-472	369	4	;	;	PUNCT
ftr-472	369	5	1.863	1.863	NUM
ftr-472	369	6	-	-	SYM
ftr-472	369	7	7(b)(1	7(b)(1	NUM
ftr-472	369	8	)	)	PUNCT
ftr-472	369	9	,	,	PUNCT
ftr-472	369	10	(	(	PUNCT
ftr-472	369	11	2	2	NUM
ftr-472	369	12	)	)	PUNCT
ftr-472	369	13	,	,	PUNCT
ftr-472	369	14	under	under	ADP
ftr-472	369	15	which	which	PRON
ftr-472	369	16	such	such	ADJ
ftr-472	369	17	gain	gain	NOUN
ftr-472	369	18	,	,	PUNCT
ftr-472	369	19	loss	loss	NOUN
ftr-472	369	20	,	,	PUNCT
ftr-472	369	21	or	or	CCONJ
ftr-472	369	22	income	income	NOUN
ftr-472	369	23	is	be	AUX
ftr-472	369	24	sourced	source	VERB
ftr-472	369	25	by	by	ADP
ftr-472	369	26	reference	reference	NOUN
ftr-472	369	27	to	to	ADP
ftr-472	369	28	(	(	PUNCT
ftr-472	369	29	1	1	X
ftr-472	369	30	)	)	PUNCT
ftr-472	369	31	the	the	DET
ftr-472	369	32	residence	residence	NOUN
ftr-472	369	33	of	of	ADP
ftr-472	369	34	the	the	DET
ftr-472	369	35	taxpayer	taxpayer	NOUN
ftr-472	369	36	or	or	CCONJ
ftr-472	369	37	(	(	PUNCT
ftr-472	369	38	2	2	X
ftr-472	369	39	)	)	PUNCT
ftr-472	369	40	the	the	DET
ftr-472	369	41	qualified	qualified	ADJ
ftr-472	369	42	business	business	NOUN
ftr-472	369	43	unit	unit	NOUN
ftr-472	369	44	(	(	PUNCT
ftr-472	369	45	qbu	qbu	PROPN
ftr-472	369	46	)	)	PUNCT
ftr-472	369	47	of	of	ADP
ftr-472	369	48	the	the	DET
ftr-472	369	49	taxpayer	taxpayer	NOUN
ftr-472	369	50	on	on	ADP
ftr-472	369	51	whose	whose	DET
ftr-472	369	52	florida	florida	PROPN
ftr-472	369	53	tax	tax	NOUN
ftr-472	369	54	review	review	NOUN
ftr-472	369	55	ing	ing	PROPN
ftr-472	369	56	eci	eci	PROPN
ftr-472	369	57	from	from	ADP
ftr-472	369	58	fdap	fdap	NOUN
ftr-472	369	59	income	income	NOUN
ftr-472	369	60	and	and	CCONJ
ftr-472	369	61	capital	capital	NOUN
ftr-472	369	62	gains	gain	NOUN
ftr-472	369	63	,	,	PUNCT
ftr-472	369	64	including	include	VERB
ftr-472	369	65	the	the	DET
ftr-472	369	66	asset	asset	NOUN
ftr-472	369	67	-	-	PUNCT
ftr-472	369	68	use	use	NOUN
ftr-472	369	69	test	test	NOUN
ftr-472	369	70	,	,	PUNCT
ftr-472	369	71	the	the	DET
ftr-472	369	72	business	business	NOUN
ftr-472	369	73	activities	activity	NOUN
ftr-472	369	74	test	test	VERB
ftr-472	369	75	,	,	PUNCT
ftr-472	369	76	and	and	CCONJ
ftr-472	369	77	the	the	DET
ftr-472	369	78	special	special	ADJ
ftr-472	369	79	eci	eci	PROPN
ftr-472	369	80	rule	rule	NOUN
ftr-472	369	81	for	for	ADP
ftr-472	369	82	banks	bank	NOUN
ftr-472	369	83	discussed	discuss	VERB
ftr-472	369	84	above	above	ADV
ftr-472	369	85	.	.	PUNCT
ftr-472	370	1	while	while	SCONJ
ftr-472	370	2	regulations	regulation	NOUN
ftr-472	370	3	sections	section	VERB
ftr-472	370	4	1.988	1.988	NUM
ftr-472	370	5	-	-	SYM
ftr-472	370	6	4	4	NUM
ftr-472	370	7	and	and	CCONJ
ftr-472	370	8	1.863	1.863	NUM
ftr-472	370	9	-	-	SYM
ftr-472	370	10	7	7	NUM
ftr-472	370	11	do	do	AUX
ftr-472	370	12	not	not	PART
ftr-472	370	13	provide	provide	VERB
ftr-472	370	14	explicit	explicit	ADJ
ftr-472	370	15	guidance	guidance	NOUN
ftr-472	370	16	as	as	ADP
ftr-472	370	17	to	to	ADP
ftr-472	370	18	which	which	PRON
ftr-472	370	19	of	of	ADP
ftr-472	370	20	these	these	DET
ftr-472	370	21	tests	test	NOUN
ftr-472	370	22	should	should	AUX
ftr-472	370	23	apply,48	apply,48	VERB
ftr-472	370	24	where	where	SCONJ
ftr-472	370	25	the	the	DET
ftr-472	370	26	u.s	u.s	PROPN
ftr-472	370	27	.	.	PROPN
ftr-472	370	28	branch	branch	NOUN
ftr-472	370	29	actively	actively	ADV
ftr-472	370	30	and	and	CCONJ
ftr-472	370	31	materially	materially	ADV
ftr-472	370	32	participates	participate	VERB
ftr-472	370	33	in	in	ADP
ftr-472	370	34	arranging	arrange	VERB
ftr-472	370	35	a	a	DET
ftr-472	370	36	notional	notional	ADJ
ftr-472	370	37	principal	principal	ADJ
ftr-472	370	38	contract	contract	NOUN
ftr-472	370	39	,	,	PUNCT
ftr-472	370	40	the	the	DET
ftr-472	370	41	income	income	NOUN
ftr-472	370	42	associated	associate	VERB
ftr-472	370	43	with	with	ADP
ftr-472	370	44	that	that	DET
ftr-472	370	45	transaction	transaction	NOUN
ftr-472	370	46	is	be	AUX
ftr-472	370	47	eci	eci	PROPN
ftr-472	370	48	under	under	ADP
ftr-472	370	49	both	both	CCONJ
ftr-472	370	50	the	the	DET
ftr-472	370	51	special	special	ADJ
ftr-472	370	52	eci	eci	PROPN
ftr-472	370	53	rule	rule	NOUN
ftr-472	370	54	for	for	ADP
ftr-472	370	55	banks	bank	NOUN
ftr-472	370	56	and	and	CCONJ
ftr-472	370	57	the	the	DET
ftr-472	370	58	general	general	ADJ
ftr-472	370	59	business	business	NOUN
ftr-472	370	60	activities	activity	NOUN
ftr-472	370	61	test	test	VERB
ftr-472	370	62	.	.	PUNCT
ftr-472	371	1	indeed	indeed	ADV
ftr-472	371	2	,	,	PUNCT
ftr-472	371	3	the	the	DET
ftr-472	371	4	business	business	NOUN
ftr-472	371	5	activities	activity	NOUN
ftr-472	371	6	test	test	VERB
ftr-472	371	7	(	(	PUNCT
ftr-472	371	8	unlike	unlike	ADP
ftr-472	371	9	the	the	DET
ftr-472	371	10	special	special	ADJ
ftr-472	371	11	eci	eci	PROPN
ftr-472	371	12	rule	rule	NOUN
ftr-472	371	13	for	for	ADP
ftr-472	371	14	banks	bank	NOUN
ftr-472	371	15	)	)	PUNCT
ftr-472	371	16	looks	look	VERB
ftr-472	371	17	merely	merely	ADV
ftr-472	371	18	to	to	PART
ftr-472	371	19	"	"	PUNCT
ftr-472	371	20	whether	whether	SCONJ
ftr-472	371	21	the	the	DET
ftr-472	371	22	activities	activity	NOUN
ftr-472	371	23	of	of	ADP
ftr-472	371	24	the	the	DET
ftr-472	371	25	trade	trade	NOUN
ftr-472	371	26	or	or	CCONJ
ftr-472	371	27	business	business	NOUN
ftr-472	371	28	conducted	conduct	VERB
ftr-472	371	29	in	in	ADP
ftr-472	371	30	the	the	DET
ftr-472	371	31	united	united	PROPN
ftr-472	371	32	states	states	PROPN
ftr-472	371	33	were	be	AUX
ftr-472	371	34	a	a	DET
ftr-472	371	35	material	material	NOUN
ftr-472	371	36	factor	factor	NOUN
ftr-472	371	37	in	in	ADP
ftr-472	371	38	the	the	DET
ftr-472	371	39	realization	realization	NOUN
ftr-472	371	40	of	of	ADP
ftr-472	371	41	the	the	DET
ftr-472	371	42	income	income	NOUN
ftr-472	371	43	,	,	PUNCT
ftr-472	371	44	gain	gain	NOUN
ftr-472	371	45	or	or	CCONJ
ftr-472	371	46	loss	loss	NOUN
ftr-472	371	47	.	.	PUNCT
ftr-472	372	1	"49	"49	PROPN
ftr-472	372	2	thus	thus	ADV
ftr-472	372	3	,	,	PUNCT
ftr-472	372	4	it	it	PRON
ftr-472	372	5	is	be	AUX
ftr-472	372	6	quite	quite	ADV
ftr-472	372	7	possible	possible	ADJ
ftr-472	372	8	that	that	SCONJ
ftr-472	372	9	a	a	DET
ftr-472	372	10	lower	low	ADJ
ftr-472	372	11	threshold	threshold	NOUN
ftr-472	372	12	of	of	ADP
ftr-472	372	13	involvement	involvement	NOUN
ftr-472	372	14	in	in	ADP
ftr-472	372	15	a	a	DET
ftr-472	372	16	transaction	transaction	NOUN
ftr-472	372	17	by	by	ADP
ftr-472	372	18	the	the	DET
ftr-472	372	19	u.s	u.s	PROPN
ftr-472	372	20	.	.	PROPN
ftr-472	372	21	branch	branch	NOUN
ftr-472	372	22	than	than	ADP
ftr-472	372	23	"	"	PUNCT
ftr-472	372	24	active	active	ADJ
ftr-472	372	25	and	and	CCONJ
ftr-472	372	26	material	material	NOUN
ftr-472	372	27	participation	participation	NOUN
ftr-472	372	28	"	"	PUNCT
ftr-472	372	29	suffices	suffice	VERB
ftr-472	372	30	to	to	PART
ftr-472	372	31	generate	generate	VERB
ftr-472	372	32	eci	eci	PROPN
ftr-472	372	33	from	from	ADP
ftr-472	372	34	financial	financial	ADJ
ftr-472	372	35	instrucments	instrucment	NOUN
ftr-472	372	36	held	hold	VERB
ftr-472	372	37	by	by	ADP
ftr-472	372	38	banks	bank	NOUN
ftr-472	372	39	in	in	ADP
ftr-472	372	40	connection	connection	NOUN
ftr-472	372	41	with	with	ADP
ftr-472	372	42	their	their	PRON
ftr-472	372	43	global	global	ADJ
ftr-472	372	44	trading	trading	NOUN
ftr-472	372	45	activities	activity	NOUN
ftr-472	372	46	.	.	PUNCT
ftr-472	373	1	in	in	ADP
ftr-472	373	2	any	any	DET
ftr-472	373	3	event	event	NOUN
ftr-472	373	4	,	,	PUNCT
ftr-472	373	5	under	under	ADP
ftr-472	373	6	the	the	DET
ftr-472	373	7	business	business	NOUN
ftr-472	373	8	activities	activity	NOUN
ftr-472	373	9	test	test	VERB
ftr-472	373	10	,	,	PUNCT
ftr-472	373	11	income	income	NOUN
ftr-472	373	12	or	or	CCONJ
ftr-472	373	13	gain	gain	VERB
ftr-472	373	14	from	from	ADP
ftr-472	373	15	positions	position	NOUN
ftr-472	373	16	in	in	ADP
ftr-472	373	17	such	such	ADJ
ftr-472	373	18	financial	financial	ADJ
ftr-472	373	19	instruments	instrument	NOUN
ftr-472	373	20	is	be	AUX
ftr-472	373	21	likely	likely	ADJ
ftr-472	373	22	to	to	PART
ftr-472	373	23	be	be	AUX
ftr-472	373	24	eci	eci	PROPN
ftr-472	373	25	,	,	PUNCT
ftr-472	373	26	even	even	ADV
ftr-472	373	27	if	if	SCONJ
ftr-472	373	28	the	the	DET
ftr-472	373	29	u.s	u.s	PROPN
ftr-472	373	30	.	.	PROPN
ftr-472	373	31	branch	branch	NOUN
ftr-472	373	32	did	do	AUX
ftr-472	373	33	not	not	PART
ftr-472	373	34	participate	participate	VERB
ftr-472	373	35	in	in	ADP
ftr-472	373	36	the	the	DET
ftr-472	373	37	acquisition	acquisition	NOUN
ftr-472	373	38	of	of	ADP
ftr-472	373	39	a	a	DET
ftr-472	373	40	position	position	NOUN
ftr-472	373	41	but	but	CCONJ
ftr-472	373	42	,	,	PUNCT
ftr-472	373	43	for	for	ADP
ftr-472	373	44	example	example	NOUN
ftr-472	373	45	,	,	PUNCT
ftr-472	373	46	only	only	ADV
ftr-472	373	47	in	in	ADP
ftr-472	373	48	its	its	PRON
ftr-472	373	49	disposition	disposition	NOUN
ftr-472	373	50	(	(	PUNCT
ftr-472	373	51	or	or	CCONJ
ftr-472	373	52	termination	termination	NOUN
ftr-472	373	53	)	)	PUNCT
ftr-472	373	54	.	.	PUNCT
ftr-472	374	1	moreover	moreover	ADV
ftr-472	374	2	,	,	PUNCT
ftr-472	374	3	as	as	SCONJ
ftr-472	374	4	noted	note	VERB
ftr-472	374	5	above	above	ADV
ftr-472	374	6	,	,	PUNCT
ftr-472	374	7	these	these	DET
ftr-472	374	8	provisions	provision	NOUN
ftr-472	374	9	apply	apply	VERB
ftr-472	374	10	an	an	DET
ftr-472	374	11	all	all	DET
ftr-472	374	12	or	or	CCONJ
ftr-472	374	13	nothing	nothing	PRON
ftr-472	374	14	approach	approach	NOUN
ftr-472	374	15	:	:	PUNCT
ftr-472	374	16	once	once	SCONJ
ftr-472	374	17	the	the	DET
ftr-472	374	18	threshold	threshold	NOUN
ftr-472	374	19	is	be	AUX
ftr-472	374	20	crossed	cross	VERB
ftr-472	374	21	,	,	PUNCT
ftr-472	374	22	all	all	PRON
ftr-472	374	23	of	of	ADP
ftr-472	374	24	the	the	DET
ftr-472	374	25	income	income	NOUN
ftr-472	374	26	from	from	ADP
ftr-472	374	27	a	a	DET
ftr-472	374	28	particular	particular	ADJ
ftr-472	374	29	transaction	transaction	NOUN
ftr-472	374	30	is	be	AUX
ftr-472	374	31	eci	eci	PROPN
ftr-472	374	32	.	.	PUNCT
ftr-472	375	1	application	application	NOUN
ftr-472	375	2	of	of	ADP
ftr-472	375	3	the	the	DET
ftr-472	375	4	foregoing	forego	VERB
ftr-472	375	5	rules	rule	NOUN
ftr-472	375	6	to	to	ADP
ftr-472	375	7	the	the	DET
ftr-472	375	8	forex	forex	ADJ
ftr-472	375	9	,	,	PUNCT
ftr-472	375	10	swaps	swap	NOUN
ftr-472	375	11	,	,	PUNCT
ftr-472	375	12	and	and	CCONJ
ftr-472	375	13	other	other	ADJ
ftr-472	375	14	derivatives	derivative	NOUN
ftr-472	375	15	activities	activity	NOUN
ftr-472	375	16	of	of	ADP
ftr-472	375	17	a	a	DET
ftr-472	375	18	foreign	foreign	ADJ
ftr-472	375	19	bank	bank	NOUN
ftr-472	375	20	clearly	clearly	ADV
ftr-472	375	21	results	result	VERB
ftr-472	375	22	in	in	ADP
ftr-472	375	23	a	a	DET
ftr-472	375	24	substantial	substantial	ADJ
ftr-472	375	25	overinclusion	overinclusion	NOUN
ftr-472	375	26	of	of	ADP
ftr-472	375	27	income	income	NOUN
ftr-472	375	28	for	for	ADP
ftr-472	375	29	u.s	u.s	PROPN
ftr-472	375	30	.	.	PROPN
ftr-472	375	31	tax	tax	NOUN
ftr-472	375	32	purposes	purpose	NOUN
ftr-472	375	33	because	because	SCONJ
ftr-472	375	34	the	the	DET
ftr-472	375	35	rules	rule	NOUN
ftr-472	375	36	fail	fail	VERB
ftr-472	375	37	to	to	PART
ftr-472	375	38	take	take	VERB
ftr-472	375	39	into	into	ADP
ftr-472	375	40	account	account	NOUN
ftr-472	375	41	the	the	DET
ftr-472	375	42	relative	relative	ADJ
ftr-472	375	43	contributions	contribution	NOUN
ftr-472	375	44	of	of	ADP
ftr-472	375	45	the	the	DET
ftr-472	375	46	u.s	u.s	PROPN
ftr-472	375	47	.	.	PROPN
ftr-472	375	48	branch	branch	PROPN
ftr-472	375	49	and	and	CCONJ
ftr-472	375	50	other	other	ADJ
ftr-472	375	51	offices	office	NOUN
ftr-472	375	52	of	of	ADP
ftr-472	375	53	the	the	DET
ftr-472	375	54	bank	bank	NOUN
ftr-472	375	55	.	.	PUNCT
ftr-472	376	1	as	as	ADP
ftr-472	376	2	a	a	DET
ftr-472	376	3	result	result	NOUN
ftr-472	376	4	,	,	PUNCT
ftr-472	376	5	these	these	DET
ftr-472	376	6	rules	rule	NOUN
ftr-472	376	7	can	can	AUX
ftr-472	376	8	expose	expose	VERB
ftr-472	376	9	a	a	DET
ftr-472	376	10	foreign	foreign	ADJ
ftr-472	376	11	bank	bank	NOUN
ftr-472	376	12	to	to	ADP
ftr-472	376	13	a	a	DET
ftr-472	376	14	significant	significant	ADJ
ftr-472	376	15	risk	risk	NOUN
ftr-472	376	16	of	of	ADP
ftr-472	376	17	double	double	ADJ
ftr-472	376	18	taxation	taxation	NOUN
ftr-472	376	19	as	as	SCONJ
ftr-472	376	20	the	the	DET
ftr-472	376	21	united	united	PROPN
ftr-472	376	22	states	states	PROPN
ftr-472	376	23	taxes	tax	VERB
ftr-472	376	24	the	the	DET
ftr-472	376	25	entire	entire	ADJ
ftr-472	376	26	amount	amount	NOUN
ftr-472	376	27	of	of	ADP
ftr-472	376	28	income	income	NOUN
ftr-472	376	29	generated	generate	VERB
ftr-472	376	30	by	by	ADP
ftr-472	376	31	transactions	transaction	NOUN
ftr-472	376	32	that	that	PRON
ftr-472	376	33	are	be	AUX
ftr-472	376	34	viewed	view	VERB
ftr-472	376	35	by	by	ADP
ftr-472	376	36	the	the	DET
ftr-472	376	37	bank	bank	NOUN
ftr-472	376	38	and	and	CCONJ
ftr-472	376	39	other	other	ADJ
ftr-472	376	40	taxing	tax	VERB
ftr-472	376	41	authorities	authority	NOUN
ftr-472	376	42	as	as	ADP
ftr-472	376	43	attributable	attributable	ADJ
ftr-472	376	44	to	to	ADP
ftr-472	376	45	a	a	DET
ftr-472	376	46	great	great	ADJ
ftr-472	376	47	extent	extent	NOUN
ftr-472	376	48	to	to	ADP
ftr-472	376	49	another	another	DET
ftr-472	376	50	jurisdiction	jurisdiction	NOUN
ftr-472	376	51	.	.	PUNCT
ftr-472	377	1	for	for	ADP
ftr-472	377	2	example	example	NOUN
ftr-472	377	3	,	,	PUNCT
ftr-472	377	4	assume	assume	VERB
ftr-472	377	5	that	that	SCONJ
ftr-472	377	6	a	a	DET
ftr-472	377	7	foreign	foreign	ADJ
ftr-472	377	8	bank	bank	NOUN
ftr-472	377	9	with	with	ADP
ftr-472	377	10	a	a	DET
ftr-472	377	11	worldwide	worldwide	ADJ
ftr-472	377	12	interestrate	interestrate	NOUN
ftr-472	377	13	swaps	swap	NOUN
ftr-472	377	14	business	business	NOUN
ftr-472	377	15	manages	manage	VERB
ftr-472	377	16	its	its	PRON
ftr-472	377	17	book	book	NOUN
ftr-472	377	18	of	of	ADP
ftr-472	377	19	dollar	dollar	NOUN
ftr-472	377	20	-	-	PUNCT
ftr-472	377	21	denominated	denominate	VERB
ftr-472	377	22	interest	interest	NOUN
ftr-472	377	23	rate	rate	NOUN
ftr-472	377	24	swaps	swap	NOUN
ftr-472	377	25	in	in	ADP
ftr-472	377	26	new	new	PROPN
ftr-472	377	27	york	york	PROPN
ftr-472	377	28	and	and	CCONJ
ftr-472	377	29	manages	manage	VERB
ftr-472	377	30	its	its	PRON
ftr-472	377	31	book	book	NOUN
ftr-472	377	32	of	of	ADP
ftr-472	377	33	u.k	u.k	PROPN
ftr-472	377	34	.	.	PROPN
ftr-472	377	35	pound	pound	NOUN
ftr-472	377	36	sterling	sterling	NOUN
ftr-472	377	37	swaps	swap	NOUN
ftr-472	377	38	in	in	ADP
ftr-472	377	39	london	london	PROPN
ftr-472	377	40	.	.	PUNCT
ftr-472	378	1	the	the	DET
ftr-472	378	2	new	new	PROPN
ftr-472	378	3	york	york	PROPN
ftr-472	378	4	branch	branch	PROPN
ftr-472	378	5	quotes	quote	VERB
ftr-472	378	6	the	the	DET
ftr-472	378	7	price	price	NOUN
ftr-472	378	8	for	for	ADP
ftr-472	378	9	,	,	PUNCT
ftr-472	378	10	and	and	CCONJ
ftr-472	378	11	enters	enter	VERB
ftr-472	378	12	into	into	ADP
ftr-472	378	13	,	,	PUNCT
ftr-472	378	14	a	a	DET
ftr-472	378	15	dollar	dollar	NOUN
ftr-472	378	16	interest	interest	NOUN
ftr-472	378	17	rate	rate	NOUN
ftr-472	378	18	swap	swap	NOUN
ftr-472	378	19	with	with	ADP
ftr-472	378	20	a	a	DET
ftr-472	378	21	u.k	u.k	PROPN
ftr-472	378	22	.	.	PROPN
ftr-472	378	23	customer	customer	NOUN
ftr-472	378	24	in	in	ADP
ftr-472	378	25	a	a	DET
ftr-472	378	26	transaction	transaction	NOUN
ftr-472	378	27	in	in	ADP
ftr-472	378	28	which	which	PRON
ftr-472	378	29	marketing	marketing	NOUN
ftr-472	378	30	personnel	personnel	NOUN
ftr-472	378	31	in	in	ADP
ftr-472	378	32	london	london	PROPN
ftr-472	378	33	conduct	conduct	VERB
ftr-472	378	34	all	all	DET
ftr-472	378	35	discussions	discussion	NOUN
ftr-472	378	36	and	and	CCONJ
ftr-472	378	37	negotiations	negotiation	NOUN
ftr-472	378	38	with	with	ADP
ftr-472	378	39	the	the	DET
ftr-472	378	40	books	book	NOUN
ftr-472	378	41	the	the	DET
ftr-472	378	42	item	item	NOUN
ftr-472	378	43	is	be	AUX
ftr-472	378	44	properly	properly	ADV
ftr-472	378	45	reflected	reflect	VERB
ftr-472	378	46	(	(	PUNCT
ftr-472	378	47	but	but	CCONJ
ftr-472	378	48	,	,	PUNCT
ftr-472	378	49	in	in	ADP
ftr-472	378	50	the	the	DET
ftr-472	378	51	case	case	NOUN
ftr-472	378	52	of	of	ADP
ftr-472	378	53	non	non	ADJ
ftr-472	378	54	-	-	ADJ
ftr-472	378	55	forex	forex	ADJ
ftr-472	378	56	notional	notional	ADJ
ftr-472	378	57	principal	principal	ADJ
ftr-472	378	58	contract	contract	NOUN
ftr-472	378	59	income	income	NOUN
ftr-472	378	60	,	,	PUNCT
ftr-472	378	61	only	only	ADV
ftr-472	378	62	if	if	SCONJ
ftr-472	378	63	the	the	DET
ftr-472	378	64	qbu	qbu	NOUN
ftr-472	378	65	is	be	AUX
ftr-472	378	66	outside	outside	ADP
ftr-472	378	67	the	the	DET
ftr-472	378	68	united	united	PROPN
ftr-472	378	69	states	states	PROPN
ftr-472	378	70	and	and	CCONJ
ftr-472	378	71	the	the	DET
ftr-472	378	72	taxpayer	taxpayer	NOUN
ftr-472	378	73	's	's	PART
ftr-472	378	74	residence	residence	NOUN
ftr-472	378	75	is	be	AUX
ftr-472	378	76	the	the	DET
ftr-472	378	77	united	united	PROPN
ftr-472	378	78	states	states	PROPN
ftr-472	378	79	)	)	PUNCT
ftr-472	378	80	.	.	PUNCT
ftr-472	379	1	48	48	NUM
ftr-472	379	2	.	.	PUNCT
ftr-472	380	1	it	it	PRON
ftr-472	380	2	has	have	AUX
ftr-472	380	3	been	be	AUX
ftr-472	380	4	suggested	suggest	VERB
ftr-472	380	5	that	that	SCONJ
ftr-472	380	6	the	the	DET
ftr-472	380	7	cross	cross	NOUN
ftr-472	380	8	reference	reference	NOUN
ftr-472	380	9	was	be	AUX
ftr-472	380	10	left	leave	VERB
ftr-472	380	11	deliberately	deliberately	ADV
ftr-472	380	12	vague	vague	ADJ
ftr-472	380	13	in	in	ADP
ftr-472	380	14	order	order	NOUN
ftr-472	380	15	to	to	PART
ftr-472	380	16	incorporate	incorporate	VERB
ftr-472	380	17	all	all	DET
ftr-472	380	18	these	these	DET
ftr-472	380	19	tests	test	NOUN
ftr-472	380	20	.	.	PUNCT
ftr-472	381	1	see	see	VERB
ftr-472	381	2	samuels	samuels	PROPN
ftr-472	381	3	&	&	CCONJ
ftr-472	381	4	brown	brown	PROPN
ftr-472	381	5	,	,	PUNCT
ftr-472	381	6	supra	supra	PROPN
ftr-472	381	7	note	note	NOUN
ftr-472	381	8	42	42	NUM
ftr-472	381	9	,	,	PUNCT
ftr-472	381	10	at	at	ADP
ftr-472	381	11	560	560	NUM
ftr-472	381	12	n.	n.	NOUN
ftr-472	381	13	163	163	NUM
ftr-472	381	14	.	.	PUNCT
ftr-472	382	1	regs	regs	PROPN
ftr-472	382	2	.	.	PUNCT
ftr-472	383	1	§	§	PROPN
ftr-472	383	2	1.863	1.863	NUM
ftr-472	383	3	-	-	SYM
ftr-472	383	4	7(b)(3	7(b)(3	NUM
ftr-472	383	5	)	)	PUNCT
ftr-472	383	6	was	be	AUX
ftr-472	383	7	recently	recently	ADV
ftr-472	383	8	applied	apply	VERB
ftr-472	383	9	,	,	PUNCT
ftr-472	383	10	in	in	ADP
ftr-472	383	11	a	a	DET
ftr-472	383	12	nonbanking	nonbanking	ADJ
ftr-472	383	13	context	context	NOUN
ftr-472	383	14	,	,	PUNCT
ftr-472	383	15	in	in	ADP
ftr-472	383	16	priv	priv	NOUN
ftr-472	383	17	.	.	PUNCT
ftr-472	384	1	let	let	VERB
ftr-472	384	2	.	.	PUNCT
ftr-472	385	1	rul	rul	NOUN
ftr-472	385	2	.	.	PUNCT
ftr-472	386	1	9348015	9348015	NUM
ftr-472	386	2	(	(	PUNCT
ftr-472	386	3	aug	aug	PROPN
ftr-472	386	4	.	.	PROPN
ftr-472	386	5	31	31	NUM
ftr-472	386	6	,	,	PUNCT
ftr-472	386	7	1993	1993	NUM
ftr-472	386	8	)	)	PUNCT
ftr-472	386	9	.	.	PUNCT
ftr-472	387	1	49	49	NUM
ftr-472	387	2	.	.	PUNCT
ftr-472	388	1	regs	regs	PROPN
ftr-472	388	2	.	.	PUNCT
ftr-472	389	1	§	§	PROPN
ftr-472	389	2	1.864	1.864	NUM
ftr-472	389	3	-	-	SYM
ftr-472	389	4	4(c)(1)(i	4(c)(1)(i	NUM
ftr-472	389	5	)	)	PUNCT
ftr-472	389	6	(	(	PUNCT
ftr-472	389	7	emphasis	emphasis	NOUN
ftr-472	389	8	added	add	VERB
ftr-472	389	9	)	)	PUNCT
ftr-472	389	10	.	.	PUNCT
ftr-472	390	1	[	[	X
ftr-472	390	2	vol	vol	NOUN
ftr-472	390	3	2:1	2:1	NUM
ftr-472	390	4	1994	1994	NUM
ftr-472	390	5	]	]	X
ftr-472	390	6	u.s	u.s	PROPN
ftr-472	390	7	.	.	PROPN
ftr-472	390	8	federal	federal	ADJ
ftr-472	390	9	incone	incone	NOUN
ftr-472	390	10	taxation	taxation	NOUN
ftr-472	390	11	of	of	ADP
ftr-472	390	12	u.s	u.s	PROPN
ftr-472	390	13	.	.	PROPN
ftr-472	390	14	branches	branch	NOUN
ftr-472	390	15	of	of	ADP
ftr-472	390	16	foreign	foreign	ADJ
ftr-472	390	17	banks	bank	NOUN
ftr-472	390	18	21	21	NUM
ftr-472	390	19	customer	customer	NOUN
ftr-472	390	20	.	.	PUNCT
ftr-472	391	1	conversely	conversely	ADV
ftr-472	391	2	,	,	PUNCT
ftr-472	391	3	the	the	DET
ftr-472	391	4	london	london	PROPN
ftr-472	391	5	branch	branch	NOUN
ftr-472	391	6	quotes	quote	VERB
ftr-472	391	7	the	the	DET
ftr-472	391	8	price	price	NOUN
ftr-472	391	9	for	for	ADP
ftr-472	391	10	,	,	PUNCT
ftr-472	391	11	and	and	CCONJ
ftr-472	391	12	enters	enter	VERB
ftr-472	391	13	into	into	ADP
ftr-472	391	14	,	,	PUNCT
ftr-472	391	15	a	a	DET
ftr-472	391	16	sterling	sterling	ADJ
ftr-472	391	17	interest	interest	NOUN
ftr-472	391	18	rate	rate	NOUN
ftr-472	391	19	swap	swap	NOUN
ftr-472	391	20	with	with	ADP
ftr-472	391	21	a	a	DET
ftr-472	391	22	u.s	u.s	PROPN
ftr-472	391	23	.	.	PROPN
ftr-472	391	24	customer	customer	NOUN
ftr-472	391	25	in	in	ADP
ftr-472	391	26	a	a	DET
ftr-472	391	27	transaction	transaction	NOUN
ftr-472	391	28	in	in	ADP
ftr-472	391	29	which	which	PRON
ftr-472	391	30	marketing	marketing	NOUN
ftr-472	391	31	personnel	personnel	NOUN
ftr-472	391	32	in	in	ADP
ftr-472	391	33	new	new	PROPN
ftr-472	391	34	york	york	PROPN
ftr-472	391	35	conduct	conduct	VERB
ftr-472	391	36	all	all	DET
ftr-472	391	37	discussions	discussion	NOUN
ftr-472	391	38	and	and	CCONJ
ftr-472	391	39	negotiations	negotiation	NOUN
ftr-472	391	40	with	with	ADP
ftr-472	391	41	the	the	DET
ftr-472	391	42	customer	customer	NOUN
ftr-472	391	43	.	.	PUNCT
ftr-472	392	1	under	under	ADP
ftr-472	392	2	the	the	DET
ftr-472	392	3	rules	rule	NOUN
ftr-472	392	4	described	describe	VERB
ftr-472	392	5	above	above	ADV
ftr-472	392	6	,	,	PUNCT
ftr-472	392	7	the	the	DET
ftr-472	392	8	entire	entire	ADJ
ftr-472	392	9	amount	amount	NOUN
ftr-472	392	10	of	of	ADP
ftr-472	392	11	gain	gain	NOUN
ftr-472	392	12	on	on	ADP
ftr-472	392	13	both	both	DET
ftr-472	392	14	swap	swap	NOUN
ftr-472	392	15	transactions	transaction	NOUN
ftr-472	392	16	is	be	AUX
ftr-472	392	17	eci	eci	PROPN
ftr-472	392	18	.	.	PUNCT
ftr-472	392	19	'	'	PUNCT
ftr-472	393	1	the	the	DET
ftr-472	393	2	u.s	u.s	PROPN
ftr-472	393	3	.	.	PROPN
ftr-472	393	4	rules	rule	NOUN
ftr-472	393	5	are	be	AUX
ftr-472	393	6	inconsistent	inconsistent	ADJ
ftr-472	393	7	with	with	ADP
ftr-472	393	8	common	common	ADJ
ftr-472	393	9	business	business	NOUN
ftr-472	393	10	practices	practice	NOUN
ftr-472	393	11	(	(	PUNCT
ftr-472	393	12	and	and	CCONJ
ftr-472	393	13	the	the	DET
ftr-472	393	14	rules	rule	NOUN
ftr-472	393	15	of	of	ADP
ftr-472	393	16	other	other	ADJ
ftr-472	393	17	taxing	tax	VERB
ftr-472	393	18	jurisdictions	jurisdiction	NOUN
ftr-472	393	19	)	)	PUNCT
ftr-472	393	20	in	in	ADP
ftr-472	393	21	another	another	DET
ftr-472	393	22	significant	significant	ADJ
ftr-472	393	23	respect	respect	NOUN
ftr-472	393	24	.	.	PUNCT
ftr-472	394	1	interbranch	interbranch	PROPN
ftr-472	394	2	transactions	transaction	NOUN
ftr-472	394	3	,	,	PUNCT
ftr-472	394	4	including	include	VERB
ftr-472	394	5	interbranch	interbranch	NOUN
ftr-472	394	6	swaps	swap	NOUN
ftr-472	394	7	and	and	CCONJ
ftr-472	394	8	other	other	ADJ
ftr-472	394	9	hedges	hedge	NOUN
ftr-472	394	10	,	,	PUNCT
ftr-472	394	11	generally	generally	ADV
ftr-472	394	12	are	be	AUX
ftr-472	394	13	ignored	ignore	VERB
ftr-472	394	14	for	for	ADP
ftr-472	394	15	u.s	u.s	PROPN
ftr-472	394	16	.	.	PROPN
ftr-472	394	17	tax	tax	NOUN
ftr-472	394	18	purposes	purpose	NOUN
ftr-472	394	19	,	,	PUNCT
ftr-472	394	20	on	on	ADP
ftr-472	394	21	the	the	DET
ftr-472	394	22	ground	ground	NOUN
ftr-472	394	23	that	that	SCONJ
ftr-472	394	24	a	a	DET
ftr-472	394	25	taxpayer	taxpayer	NOUN
ftr-472	394	26	can	can	AUX
ftr-472	394	27	not	not	PART
ftr-472	394	28	enter	enter	VERB
ftr-472	394	29	into	into	ADP
ftr-472	394	30	a	a	DET
ftr-472	394	31	contract	contract	NOUN
ftr-472	394	32	with	with	ADP
ftr-472	394	33	itself	itself	PRON
ftr-472	394	34	.	.	PUNCT
ftr-472	395	1	"	"	PUNCT
ftr-472	395	2	'	'	PUNCT
ftr-472	395	3	thus	thus	ADV
ftr-472	395	4	,	,	PUNCT
ftr-472	395	5	if	if	SCONJ
ftr-472	395	6	the	the	DET
ftr-472	395	7	u.s	u.s	PROPN
ftr-472	395	8	.	.	PROPN
ftr-472	395	9	branch	branch	NOUN
ftr-472	395	10	were	be	AUX
ftr-472	395	11	to	to	PART
ftr-472	395	12	seek	seek	VERB
ftr-472	395	13	to	to	PART
ftr-472	395	14	hedge	hedge	VERB
ftr-472	395	15	its	its	PRON
ftr-472	395	16	net	net	ADJ
ftr-472	395	17	interest	interest	NOUN
ftr-472	395	18	rate	rate	NOUN
ftr-472	395	19	exposure	exposure	NOUN
ftr-472	395	20	under	under	ADP
ftr-472	395	21	its	its	PRON
ftr-472	395	22	interest	interest	NOUN
ftr-472	395	23	rate	rate	NOUN
ftr-472	395	24	swap	swap	NOUN
ftr-472	395	25	book	book	NOUN
ftr-472	395	26	by	by	ADP
ftr-472	395	27	entering	enter	VERB
ftr-472	395	28	into	into	ADP
ftr-472	395	29	a	a	DET
ftr-472	395	30	swap	swap	NOUN
ftr-472	395	31	with	with	ADP
ftr-472	395	32	its	its	PRON
ftr-472	395	33	home	home	NOUN
ftr-472	395	34	office	office	NOUN
ftr-472	395	35	,	,	PUNCT
ftr-472	395	36	amounts	amount	NOUN
ftr-472	395	37	paid	pay	VERB
ftr-472	395	38	or	or	CCONJ
ftr-472	395	39	received	receive	VERB
ftr-472	395	40	by	by	ADP
ftr-472	395	41	the	the	DET
ftr-472	395	42	u.s	u.s	PROPN
ftr-472	395	43	.	.	PROPN
ftr-472	395	44	branch	branch	NOUN
ftr-472	395	45	under	under	ADP
ftr-472	395	46	the	the	DET
ftr-472	395	47	interbranch	interbranch	NOUN
ftr-472	395	48	swap	swap	NOUN
ftr-472	395	49	would	would	AUX
ftr-472	395	50	have	have	VERB
ftr-472	395	51	no	no	DET
ftr-472	395	52	u.s	u.s	PROPN
ftr-472	395	53	.	.	PROPN
ftr-472	395	54	tax	tax	NOUN
ftr-472	395	55	consequences	consequence	NOUN
ftr-472	395	56	.	.	PUNCT
ftr-472	396	1	a	a	DET
ftr-472	396	2	related	related	ADJ
ftr-472	396	3	feature	feature	NOUN
ftr-472	396	4	of	of	ADP
ftr-472	396	5	the	the	DET
ftr-472	396	6	u.s	u.s	PROPN
ftr-472	396	7	.	.	PROPN
ftr-472	396	8	tax	tax	NOUN
ftr-472	396	9	rules	rule	NOUN
ftr-472	396	10	is	be	AUX
ftr-472	396	11	that	that	SCONJ
ftr-472	396	12	there	there	PRON
ftr-472	396	13	is	be	VERB
ftr-472	396	14	no	no	DET
ftr-472	396	15	clear	clear	ADJ
ftr-472	396	16	basis	basis	NOUN
ftr-472	396	17	for	for	ADP
ftr-472	396	18	integrating	integrate	VERB
ftr-472	396	19	assets	asset	NOUN
ftr-472	396	20	held	hold	VERB
ftr-472	396	21	by	by	ADP
ftr-472	396	22	the	the	DET
ftr-472	396	23	u.s	u.s	PROPN
ftr-472	396	24	.	.	PROPN
ftr-472	396	25	branch	branch	NOUN
ftr-472	396	26	with	with	ADP
ftr-472	396	27	positions	position	NOUN
ftr-472	396	28	taken	take	VERB
ftr-472	396	29	by	by	ADP
ftr-472	396	30	the	the	DET
ftr-472	396	31	home	home	NOUN
ftr-472	396	32	office	office	NOUN
ftr-472	396	33	to	to	PART
ftr-472	396	34	hedge	hedge	VERB
ftr-472	396	35	those	those	DET
ftr-472	396	36	assets	asset	NOUN
ftr-472	396	37	.	.	PUNCT
ftr-472	397	1	(	(	PUNCT
ftr-472	397	2	this	this	PRON
ftr-472	397	3	is	be	AUX
ftr-472	397	4	referred	refer	VERB
ftr-472	397	5	to	to	ADP
ftr-472	397	6	as	as	ADP
ftr-472	397	7	the	the	DET
ftr-472	397	8	"	"	PUNCT
ftr-472	397	9	split	split	ADJ
ftr-472	397	10	hedge	hedge	NOUN
ftr-472	397	11	"	"	PUNCT
ftr-472	397	12	problem	problem	NOUN
ftr-472	397	13	.	.	PUNCT
ftr-472	397	14	)	)	PUNCT
ftr-472	398	1	thus	thus	ADV
ftr-472	398	2	,	,	PUNCT
ftr-472	398	3	if	if	SCONJ
ftr-472	398	4	the	the	DET
ftr-472	398	5	home	home	NOUN
ftr-472	398	6	office	office	NOUN
ftr-472	398	7	enters	enter	VERB
ftr-472	398	8	into	into	ADP
ftr-472	398	9	a	a	DET
ftr-472	398	10	swap	swap	NOUN
ftr-472	398	11	with	with	ADP
ftr-472	398	12	a	a	DET
ftr-472	398	13	third	third	ADJ
ftr-472	398	14	party	party	NOUN
ftr-472	398	15	to	to	PART
ftr-472	398	16	hedge	hedge	VERB
ftr-472	398	17	the	the	DET
ftr-472	398	18	net	net	ADJ
ftr-472	398	19	interest	interest	NOUN
ftr-472	398	20	rate	rate	NOUN
ftr-472	398	21	exposure	exposure	NOUN
ftr-472	398	22	of	of	ADP
ftr-472	398	23	the	the	DET
ftr-472	398	24	u.s	u.s	PROPN
ftr-472	398	25	.	.	PROPN
ftr-472	398	26	branch	branch	NOUN
ftr-472	398	27	(	(	PUNCT
ftr-472	398	28	whether	whether	SCONJ
ftr-472	398	29	or	or	CCONJ
ftr-472	398	30	not	not	PART
ftr-472	398	31	the	the	DET
ftr-472	398	32	u.s	u.s	PROPN
ftr-472	398	33	.	.	PROPN
ftr-472	398	34	branch	branch	NOUN
ftr-472	398	35	enters	enter	VERB
ftr-472	398	36	into	into	ADP
ftr-472	398	37	an	an	DET
ftr-472	398	38	interbranch	interbranch	NOUN
ftr-472	398	39	swap	swap	NOUN
ftr-472	398	40	with	with	ADP
ftr-472	398	41	the	the	DET
ftr-472	398	42	home	home	NOUN
ftr-472	398	43	office	office	NOUN
ftr-472	398	44	)	)	PUNCT
ftr-472	398	45	,	,	PUNCT
ftr-472	398	46	there	there	PRON
ftr-472	398	47	is	be	VERB
ftr-472	398	48	no	no	DET
ftr-472	398	49	assurance	assurance	NOUN
ftr-472	398	50	that	that	SCONJ
ftr-472	398	51	the	the	DET
ftr-472	398	52	home	home	NOUN
ftr-472	398	53	office	office	NOUN
ftr-472	398	54	's	's	PART
ftr-472	398	55	third	third	ADJ
ftr-472	398	56	party	party	NOUN
ftr-472	398	57	swap	swap	NOUN
ftr-472	398	58	can	can	AUX
ftr-472	398	59	be	be	AUX
ftr-472	398	60	integrated	integrate	VERB
ftr-472	398	61	with	with	ADP
ftr-472	398	62	the	the	DET
ftr-472	398	63	u.s	u.s	PROPN
ftr-472	398	64	.	.	PROPN
ftr-472	398	65	branch	branch	PROPN
ftr-472	398	66	's	's	PART
ftr-472	398	67	net	net	ADJ
ftr-472	398	68	position	position	NOUN
ftr-472	398	69	for	for	ADP
ftr-472	398	70	u.s	u.s	PROPN
ftr-472	398	71	.	.	PROPN
ftr-472	398	72	tax	tax	NOUN
ftr-472	398	73	purposes	purpose	NOUN
ftr-472	398	74	.	.	PUNCT
ftr-472	399	1	if	if	SCONJ
ftr-472	399	2	the	the	DET
ftr-472	399	3	interbranch	interbranch	NOUN
ftr-472	399	4	swap	swap	VERB
ftr-472	399	5	and	and	CCONJ
ftr-472	399	6	the	the	DET
ftr-472	399	7	home	home	NOUN
ftr-472	399	8	office	office	NOUN
ftr-472	399	9	's	's	PART
ftr-472	399	10	swap	swap	NOUN
ftr-472	399	11	with	with	ADP
ftr-472	399	12	a	a	DET
ftr-472	399	13	third	third	ADJ
ftr-472	399	14	party	party	NOUN
ftr-472	399	15	are	be	AUX
ftr-472	399	16	both	both	PRON
ftr-472	399	17	disregarded	disregard	VERB
ftr-472	399	18	in	in	ADP
ftr-472	399	19	determining	determine	VERB
ftr-472	399	20	u.s	u.s	PROPN
ftr-472	399	21	.	.	PROPN
ftr-472	399	22	tax	tax	NOUN
ftr-472	399	23	,	,	PUNCT
ftr-472	399	24	the	the	DET
ftr-472	399	25	bank	bank	NOUN
ftr-472	399	26	may	may	AUX
ftr-472	399	27	incur	incur	VERB
ftr-472	399	28	u.s	u.s	PROPN
ftr-472	399	29	.	.	PROPN
ftr-472	399	30	tax	tax	NOUN
ftr-472	399	31	liability	liability	NOUN
ftr-472	399	32	on	on	ADP
ftr-472	399	33	income	income	NOUN
ftr-472	399	34	or	or	CCONJ
ftr-472	399	35	gains	gain	NOUN
ftr-472	399	36	on	on	ADP
ftr-472	399	37	the	the	DET
ftr-472	399	38	positions	position	NOUN
ftr-472	399	39	held	hold	VERB
ftr-472	399	40	by	by	ADP
ftr-472	399	41	it	it	PRON
ftr-472	399	42	(	(	PUNCT
ftr-472	399	43	as	as	ADP
ftr-472	399	44	a	a	DET
ftr-472	399	45	result	result	NOUN
ftr-472	399	46	of	of	ADP
ftr-472	399	47	favorable	favorable	ADJ
ftr-472	399	48	movements	movement	NOUN
ftr-472	399	49	in	in	ADP
ftr-472	399	50	interest	interest	NOUN
ftr-472	399	51	rates	rate	NOUN
ftr-472	399	52	)	)	PUNCT
ftr-472	399	53	,	,	PUNCT
ftr-472	399	54	even	even	ADV
ftr-472	399	55	though	though	SCONJ
ftr-472	399	56	the	the	DET
ftr-472	399	57	bank	bank	NOUN
ftr-472	399	58	was	be	AUX
ftr-472	399	59	hedged	hedge	VERB
ftr-472	399	60	and	and	CCONJ
ftr-472	399	61	therefore	therefore	ADV
ftr-472	399	62	realized	realize	VERB
ftr-472	399	63	an	an	DET
ftr-472	399	64	offsetting	offset	VERB
ftr-472	399	65	loss	loss	NOUN
ftr-472	399	66	on	on	ADP
ftr-472	399	67	the	the	DET
ftr-472	399	68	third	third	ADJ
ftr-472	399	69	-	-	PUNCT
ftr-472	399	70	party	party	NOUN
ftr-472	399	71	swap	swap	NOUN
ftr-472	399	72	entered	enter	VERB
ftr-472	399	73	into	into	ADP
ftr-472	399	74	by	by	ADP
ftr-472	399	75	the	the	DET
ftr-472	399	76	home	home	NOUN
ftr-472	399	77	office	office	NOUN
ftr-472	399	78	.	.	PUNCT
ftr-472	400	1	a	a	DET
ftr-472	400	2	number	number	NOUN
ftr-472	400	3	of	of	ADP
ftr-472	400	4	approaches	approach	NOUN
ftr-472	400	5	have	have	AUX
ftr-472	400	6	been	be	AUX
ftr-472	400	7	suggested	suggest	VERB
ftr-472	400	8	for	for	ADP
ftr-472	400	9	dealing	deal	VERB
ftr-472	400	10	under	under	ADP
ftr-472	400	11	existing	exist	VERB
ftr-472	400	12	law	law	NOUN
ftr-472	400	13	with	with	ADP
ftr-472	400	14	the	the	DET
ftr-472	400	15	dual	dual	ADJ
ftr-472	400	16	problems	problem	NOUN
ftr-472	400	17	of	of	ADP
ftr-472	400	18	the	the	DET
ftr-472	400	19	disregard	disregard	NOUN
ftr-472	400	20	of	of	ADP
ftr-472	400	21	interbranch	interbranch	NOUN
ftr-472	400	22	transac50	transac50	PROPN
ftr-472	400	23	.	.	PUNCT
ftr-472	401	1	as	as	SCONJ
ftr-472	401	2	discussed	discuss	VERB
ftr-472	401	3	in	in	ADP
ftr-472	401	4	part	part	NOUN
ftr-472	401	5	iil.a	iil.a	PROPN
ftr-472	401	6	,	,	PUNCT
ftr-472	401	7	expenses	expense	NOUN
ftr-472	401	8	incurred	incur	VERB
ftr-472	401	9	by	by	ADP
ftr-472	401	10	the	the	DET
ftr-472	401	11	london	london	PROPN
ftr-472	401	12	branch	branch	NOUN
ftr-472	401	13	in	in	ADP
ftr-472	401	14	connection	connection	NOUN
ftr-472	401	15	with	with	ADP
ftr-472	401	16	those	those	DET
ftr-472	401	17	transactions	transaction	NOUN
ftr-472	401	18	should	should	AUX
ftr-472	401	19	be	be	AUX
ftr-472	401	20	deductible	deductible	ADJ
ftr-472	401	21	in	in	ADP
ftr-472	401	22	computing	computing	NOUN
ftr-472	401	23	ecti	ecti	NOUN
ftr-472	401	24	.	.	PUNCT
ftr-472	402	1	however	however	ADV
ftr-472	402	2	,	,	PUNCT
ftr-472	402	3	none	none	NOUN
ftr-472	402	4	of	of	ADP
ftr-472	402	5	the	the	DET
ftr-472	402	6	net	net	ADJ
ftr-472	402	7	profit	profit	NOUN
ftr-472	402	8	from	from	ADP
ftr-472	402	9	the	the	DET
ftr-472	402	10	transactions	transaction	NOUN
ftr-472	402	11	would	would	AUX
ftr-472	402	12	be	be	AUX
ftr-472	402	13	allocated	allocate	VERB
ftr-472	402	14	to	to	ADP
ftr-472	402	15	the	the	DET
ftr-472	402	16	london	london	PROPN
ftr-472	402	17	branch	branch	NOUN
ftr-472	402	18	for	for	ADP
ftr-472	402	19	u.s	u.s	PROPN
ftr-472	402	20	.	.	PROPN
ftr-472	402	21	tax	tax	NOUN
ftr-472	402	22	purposes	purpose	NOUN
ftr-472	402	23	.	.	PUNCT
ftr-472	403	1	it	it	PRON
ftr-472	403	2	is	be	AUX
ftr-472	403	3	possible	possible	ADJ
ftr-472	403	4	that	that	SCONJ
ftr-472	403	5	this	this	DET
ftr-472	403	6	result	result	NOUN
ftr-472	403	7	would	would	AUX
ftr-472	403	8	be	be	AUX
ftr-472	403	9	different	different	ADJ
ftr-472	403	10	for	for	ADP
ftr-472	403	11	a	a	DET
ftr-472	403	12	bank	bank	NOUN
ftr-472	403	13	entitled	entitle	VERB
ftr-472	403	14	to	to	ADP
ftr-472	403	15	the	the	DET
ftr-472	403	16	benefits	benefit	NOUN
ftr-472	403	17	of	of	ADP
ftr-472	403	18	an	an	DET
ftr-472	403	19	income	income	NOUN
ftr-472	403	20	tax	tax	NOUN
ftr-472	403	21	treaty	treaty	NOUN
ftr-472	403	22	,	,	PUNCT
ftr-472	403	23	although	although	SCONJ
ftr-472	403	24	irs	irs	PROPN
ftr-472	403	25	rulings	ruling	NOUN
ftr-472	403	26	suggest	suggest	VERB
ftr-472	403	27	otherwise	otherwise	ADV
ftr-472	403	28	.	.	PUNCT
ftr-472	404	1	see	see	VERB
ftr-472	404	2	supra	supra	PROPN
ftr-472	404	3	note	note	PROPN
ftr-472	404	4	6	6	NUM
ftr-472	404	5	,	,	PUNCT
ftr-472	404	6	infra	infra	NOUN
ftr-472	404	7	notes	note	VERB
ftr-472	404	8	52	52	NUM
ftr-472	404	9	,	,	PUNCT
ftr-472	404	10	108	108	NUM
ftr-472	404	11	-	-	SYM
ftr-472	404	12	09	09	NUM
ftr-472	404	13	and	and	CCONJ
ftr-472	404	14	accompanying	accompany	VERB
ftr-472	404	15	text	text	NOUN
ftr-472	404	16	,	,	PUNCT
ftr-472	404	17	and	and	CCONJ
ftr-472	404	18	infra	infra	NOUN
ftr-472	404	19	text	text	NOUN
ftr-472	404	20	accompanying	accompany	VERB
ftr-472	404	21	note	note	NOUN
ftr-472	404	22	116	116	NUM
ftr-472	404	23	.	.	PUNCT
ftr-472	405	1	51	51	NUM
ftr-472	405	2	.	.	PUNCT
ftr-472	405	3	regs	regs	PROPN
ftr-472	405	4	.	.	PUNCT
ftr-472	406	1	§	§	PROPN
ftr-472	406	2	§	§	PROPN
ftr-472	406	3	1.863	1.863	NUM
ftr-472	406	4	-	-	PUNCT
ftr-472	406	5	7(a)(1	7(a)(1	NUM
ftr-472	406	6	)	)	PUNCT
ftr-472	406	7	,	,	PUNCT
ftr-472	406	8	1.988	1.988	NUM
ftr-472	406	9	-	-	SYM
ftr-472	406	10	1(a)(10	1(a)(10	NUM
ftr-472	406	11	)	)	PUNCT
ftr-472	406	12	.	.	PUNCT
ftr-472	407	1	however	however	ADV
ftr-472	407	2	,	,	PUNCT
ftr-472	407	3	interbranch	interbranch	NOUN
ftr-472	407	4	transactions	transaction	NOUN
ftr-472	407	5	involving	involve	VERB
ftr-472	407	6	a	a	DET
ftr-472	407	7	transfer	transfer	NOUN
ftr-472	407	8	of	of	ADP
ftr-472	407	9	nonfunctional	nonfunctional	ADJ
ftr-472	407	10	currency	currency	NOUN
ftr-472	407	11	or	or	CCONJ
ftr-472	407	12	of	of	ADP
ftr-472	407	13	contracts	contract	NOUN
ftr-472	407	14	or	or	CCONJ
ftr-472	407	15	instruments	instrument	NOUN
ftr-472	407	16	relating	relate	VERB
ftr-472	407	17	to	to	ADP
ftr-472	407	18	nonfunctional	nonfunctional	ADJ
ftr-472	407	19	currency	currency	NOUN
ftr-472	407	20	are	be	AUX
ftr-472	407	21	taken	take	VERB
ftr-472	407	22	into	into	ADP
ftr-472	407	23	account	account	NOUN
ftr-472	407	24	under	under	ADP
ftr-472	407	25	§	§	PROPN
ftr-472	407	26	988	988	NUM
ftr-472	407	27	if	if	SCONJ
ftr-472	407	28	,	,	PUNCT
ftr-472	407	29	as	as	ADP
ftr-472	407	30	a	a	DET
ftr-472	407	31	result	result	NOUN
ftr-472	407	32	of	of	ADP
ftr-472	407	33	the	the	DET
ftr-472	407	34	interbranch	interbranch	NOUN
ftr-472	407	35	transfer	transfer	NOUN
ftr-472	407	36	,	,	PUNCT
ftr-472	407	37	(	(	PUNCT
ftr-472	407	38	1	1	X
ftr-472	407	39	)	)	PUNCT
ftr-472	407	40	the	the	DET
ftr-472	407	41	currency	currency	NOUN
ftr-472	407	42	or	or	CCONJ
ftr-472	407	43	other	other	ADJ
ftr-472	407	44	item	item	NOUN
ftr-472	407	45	ceases	cease	VERB
ftr-472	407	46	to	to	PART
ftr-472	407	47	be	be	AUX
ftr-472	407	48	subject	subject	ADJ
ftr-472	407	49	to	to	ADP
ftr-472	407	50	§	§	PROPN
ftr-472	407	51	988	988	NUM
ftr-472	407	52	(	(	PUNCT
ftr-472	407	53	because	because	SCONJ
ftr-472	407	54	the	the	DET
ftr-472	407	55	currency	currency	NOUN
ftr-472	407	56	is	be	AUX
ftr-472	407	57	the	the	DET
ftr-472	407	58	functional	functional	ADJ
ftr-472	407	59	currency	currency	NOUN
ftr-472	407	60	of	of	ADP
ftr-472	407	61	the	the	DET
ftr-472	407	62	transferee	transferee	PROPN
ftr-472	407	63	branch	branch	NOUN
ftr-472	407	64	)	)	PUNCT
ftr-472	407	65	or	or	CCONJ
ftr-472	407	66	(	(	PUNCT
ftr-472	407	67	2	2	X
ftr-472	407	68	)	)	PUNCT
ftr-472	407	69	the	the	DET
ftr-472	407	70	source	source	NOUN
ftr-472	407	71	of	of	ADP
ftr-472	407	72	forex	forex	ADJ
ftr-472	407	73	gain	gain	NOUN
ftr-472	407	74	or	or	CCONJ
ftr-472	407	75	loss	loss	NOUN
ftr-472	407	76	could	could	AUX
ftr-472	407	77	be	be	AUX
ftr-472	407	78	altered	alter	VERB
ftr-472	407	79	.	.	PUNCT
ftr-472	408	1	regs	reg	NOUN
ftr-472	408	2	.	.	PUNCT
ftr-472	409	1	§	§	PROPN
ftr-472	409	2	1.988	1.988	NUM
ftr-472	409	3	-	-	PUNCT
ftr-472	409	4	l(a)(10)(ii	l(a)(10)(ii	NOUN
ftr-472	409	5	)	)	PUNCT
ftr-472	409	6	.	.	PUNCT
ftr-472	410	1	the	the	DET
ftr-472	410	2	treatment	treatment	NOUN
ftr-472	410	3	of	of	ADP
ftr-472	410	4	interbranch	interbranch	NOUN
ftr-472	410	5	transactions	transaction	NOUN
ftr-472	410	6	involving	involve	VERB
ftr-472	410	7	foreign	foreign	ADJ
ftr-472	410	8	currency	currency	NOUN
ftr-472	410	9	is	be	AUX
ftr-472	410	10	discussed	discuss	VERB
ftr-472	410	11	infra	infra	NOUN
ftr-472	410	12	notes	note	VERB
ftr-472	410	13	55	55	NUM
ftr-472	410	14	-	-	SYM
ftr-472	410	15	63	63	NUM
ftr-472	410	16	and	and	CCONJ
ftr-472	410	17	the	the	DET
ftr-472	410	18	accompanying	accompany	VERB
ftr-472	410	19	text	text	NOUN
ftr-472	410	20	.	.	PUNCT
ftr-472	411	1	florida	florida	PROPN
ftr-472	411	2	tax	tax	PROPN
ftr-472	411	3	review	review	NOUN
ftr-472	411	4	tions	tion	NOUN
ftr-472	411	5	and	and	CCONJ
ftr-472	411	6	"	"	PUNCT
ftr-472	411	7	split	split	ADJ
ftr-472	411	8	hedges	hedge	NOUN
ftr-472	411	9	,	,	PUNCT
ftr-472	411	10	"	"	PUNCT
ftr-472	411	11	none	none	NOUN
ftr-472	411	12	of	of	ADP
ftr-472	411	13	which	which	PRON
ftr-472	411	14	is	be	AUX
ftr-472	411	15	completely	completely	ADV
ftr-472	411	16	satisfactory.5	satisfactory.5	ADJ
ftr-472	411	17	2	2	NUM
ftr-472	411	18	one	one	NUM
ftr-472	411	19	approach	approach	NOUN
ftr-472	411	20	for	for	ADP
ftr-472	411	21	dealing	deal	VERB
ftr-472	411	22	with	with	ADP
ftr-472	411	23	the	the	DET
ftr-472	411	24	"	"	PUNCT
ftr-472	411	25	split	split	ADJ
ftr-472	411	26	hedge	hedge	NOUN
ftr-472	411	27	"	"	PUNCT
ftr-472	411	28	problem	problem	NOUN
ftr-472	411	29	that	that	PRON
ftr-472	411	30	may	may	AUX
ftr-472	411	31	be	be	AUX
ftr-472	411	32	defensible	defensible	ADJ
ftr-472	411	33	as	as	SCONJ
ftr-472	411	34	a	a	DET
ftr-472	411	35	technical	technical	ADJ
ftr-472	411	36	matter	matter	NOUN
ftr-472	411	37	would	would	AUX
ftr-472	411	38	be	be	AUX
ftr-472	411	39	to	to	PART
ftr-472	411	40	apply	apply	VERB
ftr-472	411	41	the	the	DET
ftr-472	411	42	general	general	ADJ
ftr-472	411	43	rules	rule	NOUN
ftr-472	411	44	for	for	ADP
ftr-472	411	45	allocating	allocate	VERB
ftr-472	411	46	and	and	CCONJ
ftr-472	411	47	apportioning	apportion	VERB
ftr-472	411	48	deductions	deduction	NOUN
ftr-472	411	49	so	so	SCONJ
ftr-472	411	50	as	as	SCONJ
ftr-472	411	51	to	to	PART
ftr-472	411	52	assign	assign	VERB
ftr-472	411	53	to	to	ADP
ftr-472	411	54	a	a	DET
ftr-472	411	55	u.s	u.s	PROPN
ftr-472	411	56	.	.	PROPN
ftr-472	411	57	swaps	swap	NOUN
ftr-472	411	58	or	or	CCONJ
ftr-472	411	59	derivatives	derivative	NOUN
ftr-472	411	60	business	business	VERB
ftr-472	411	61	the	the	DET
ftr-472	411	62	third	third	ADJ
ftr-472	411	63	-	-	PUNCT
ftr-472	411	64	party	party	NOUN
ftr-472	411	65	hedging	hedging	NOUN
ftr-472	411	66	losses	loss	NOUN
ftr-472	411	67	properly	properly	ADV
ftr-472	411	68	allocable	allocable	ADJ
ftr-472	411	69	thereto	thereto	VERB
ftr-472	411	70	,	,	PUNCT
ftr-472	411	71	even	even	ADV
ftr-472	411	72	if	if	SCONJ
ftr-472	411	73	they	they	PRON
ftr-472	411	74	arise	arise	VERB
ftr-472	411	75	from	from	ADP
ftr-472	411	76	positions	position	NOUN
ftr-472	411	77	entered	enter	VERB
ftr-472	411	78	into	into	ADP
ftr-472	411	79	by	by	ADP
ftr-472	411	80	a	a	DET
ftr-472	411	81	foreign	foreign	ADJ
ftr-472	411	82	branch	branch	NOUN
ftr-472	411	83	under	under	ADP
ftr-472	411	84	a	a	DET
ftr-472	411	85	"	"	PUNCT
ftr-472	411	86	split	split	ADJ
ftr-472	411	87	hedge	hedge	NOUN
ftr-472	411	88	.	.	PUNCT
ftr-472	412	1	"53	"53	INTJ
ftr-472	413	1	it	it	PRON
ftr-472	413	2	is	be	AUX
ftr-472	413	3	unclear	unclear	ADJ
ftr-472	413	4	,	,	PUNCT
ftr-472	413	5	however	however	ADV
ftr-472	413	6	,	,	PUNCT
ftr-472	413	7	how	how	SCONJ
ftr-472	413	8	such	such	ADJ
ftr-472	413	9	allocation	allocation	NOUN
ftr-472	413	10	and	and	CCONJ
ftr-472	413	11	apportionment	apportionment	NOUN
ftr-472	413	12	would	would	AUX
ftr-472	413	13	be	be	AUX
ftr-472	413	14	determined	determine	VERB
ftr-472	413	15	,	,	PUNCT
ftr-472	413	16	especially	especially	ADV
ftr-472	413	17	where	where	SCONJ
ftr-472	413	18	the	the	DET
ftr-472	413	19	foreign	foreign	ADJ
ftr-472	413	20	branch	branch	NOUN
ftr-472	413	21	does	do	AUX
ftr-472	413	22	not	not	PART
ftr-472	413	23	hedge	hedge	VERB
ftr-472	413	24	specific	specific	ADJ
ftr-472	413	25	risks	risk	NOUN
ftr-472	413	26	but	but	CCONJ
ftr-472	413	27	,	,	PUNCT
ftr-472	413	28	rather	rather	ADV
ftr-472	413	29	,	,	PUNCT
ftr-472	413	30	hedges	hedge	VERB
ftr-472	413	31	the	the	DET
ftr-472	413	32	overall	overall	ADJ
ftr-472	413	33	net	net	ADJ
ftr-472	413	34	exposure	exposure	NOUN
ftr-472	413	35	of	of	ADP
ftr-472	413	36	the	the	DET
ftr-472	413	37	bank	bank	NOUN
ftr-472	413	38	's	's	PART
ftr-472	413	39	activity	activity	NOUN
ftr-472	413	40	.	.	PUNCT
ftr-472	414	1	also	also	ADV
ftr-472	414	2	,	,	PUNCT
ftr-472	414	3	this	this	DET
ftr-472	414	4	approach	approach	NOUN
ftr-472	414	5	is	be	AUX
ftr-472	414	6	unsatisfactory	unsatisfactory	ADJ
ftr-472	414	7	as	as	ADP
ftr-472	414	8	a	a	DET
ftr-472	414	9	tax	tax	NOUN
ftr-472	414	10	policy	policy	NOUN
ftr-472	414	11	matter	matter	NOUN
ftr-472	414	12	.	.	PUNCT
ftr-472	415	1	by	by	ADP
ftr-472	415	2	failing	fail	VERB
ftr-472	415	3	to	to	PART
ftr-472	415	4	fully	fully	ADV
ftr-472	415	5	integrate	integrate	VERB
ftr-472	415	6	hedged	hedge	VERB
ftr-472	415	7	activities	activity	NOUN
ftr-472	415	8	,	,	PUNCT
ftr-472	415	9	it	it	PRON
ftr-472	415	10	allows	allow	VERB
ftr-472	415	11	the	the	DET
ftr-472	415	12	irs	irs	PROPN
ftr-472	415	13	to	to	PART
ftr-472	415	14	be	be	AUX
ftr-472	415	15	whipsawed	whipsaw	VERB
ftr-472	415	16	because	because	SCONJ
ftr-472	415	17	it	it	PRON
ftr-472	415	18	does	do	AUX
ftr-472	415	19	not	not	PART
ftr-472	415	20	provide	provide	VERB
ftr-472	415	21	a	a	DET
ftr-472	415	22	rationale	rationale	NOUN
ftr-472	415	23	for	for	ADP
ftr-472	415	24	attributing	attribute	VERB
ftr-472	415	25	hedging	hedging	NOUN
ftr-472	415	26	gains	gain	NOUN
ftr-472	415	27	realized	realize	VERB
ftr-472	415	28	by	by	ADP
ftr-472	415	29	a	a	DET
ftr-472	415	30	foreign	foreign	ADJ
ftr-472	415	31	branch	branch	NOUN
ftr-472	415	32	to	to	ADP
ftr-472	415	33	the	the	DET
ftr-472	415	34	u.s	u.s	PROPN
ftr-472	415	35	.	.	PROPN
ftr-472	415	36	branch	branch	NOUN
ftr-472	415	37	to	to	PART
ftr-472	415	38	offset	offset	VERB
ftr-472	415	39	losses	loss	NOUN
ftr-472	415	40	on	on	ADP
ftr-472	415	41	its	its	PRON
ftr-472	415	42	positions	position	NOUN
ftr-472	415	43	.	.	PUNCT
ftr-472	415	44	'	'	PUNCT
ftr-472	416	1	if	if	SCONJ
ftr-472	416	2	applied	apply	VERB
ftr-472	416	3	literally	literally	ADV
ftr-472	416	4	to	to	ADP
ftr-472	416	5	foreign	foreign	ADJ
ftr-472	416	6	currency	currency	NOUN
ftr-472	416	7	dealing	deal	VERB
ftr-472	416	8	activities	activity	NOUN
ftr-472	416	9	of	of	ADP
ftr-472	416	10	foreign	foreign	ADJ
ftr-472	416	11	banks	bank	NOUN
ftr-472	416	12	,	,	PUNCT
ftr-472	416	13	the	the	DET
ftr-472	416	14	rules	rule	NOUN
ftr-472	416	15	described	describe	VERB
ftr-472	416	16	above	above	ADV
ftr-472	416	17	for	for	ADP
ftr-472	416	18	determining	determine	VERB
ftr-472	416	19	eci	eci	PROPN
ftr-472	416	20	from	from	ADP
ftr-472	416	21	forex	forex	ADJ
ftr-472	416	22	transactions	transaction	NOUN
ftr-472	416	23	and	and	CCONJ
ftr-472	416	24	for	for	ADP
ftr-472	416	25	the	the	DET
ftr-472	416	26	treatment	treatment	NOUN
ftr-472	416	27	of	of	ADP
ftr-472	416	28	interbranch	interbranch	NOUN
ftr-472	416	29	transfers	transfer	NOUN
ftr-472	416	30	of	of	ADP
ftr-472	416	31	foreign	foreign	ADJ
ftr-472	416	32	currency	currency	NOUN
ftr-472	416	33	can	can	AUX
ftr-472	416	34	produce	produce	VERB
ftr-472	416	35	anomalous	anomalous	ADJ
ftr-472	416	36	and	and	CCONJ
ftr-472	416	37	inconsistent	inconsistent	ADJ
ftr-472	416	38	consequences	consequence	NOUN
ftr-472	416	39	.	.	PUNCT
ftr-472	417	1	in	in	ADP
ftr-472	417	2	connection	connection	NOUN
ftr-472	417	3	with	with	ADP
ftr-472	417	4	their	their	PRON
ftr-472	417	5	forex	forex	ADJ
ftr-472	417	6	dealing	dealing	NOUN
ftr-472	417	7	activities	activity	NOUN
ftr-472	417	8	,	,	PUNCT
ftr-472	417	9	which	which	PRON
ftr-472	417	10	typically	typically	ADV
ftr-472	417	11	are	be	AUX
ftr-472	417	12	conducted	conduct	VERB
ftr-472	417	13	on	on	ADP
ftr-472	417	14	a	a	DET
ftr-472	417	15	decentralized	decentralize	VERB
ftr-472	417	16	,	,	PUNCT
ftr-472	417	17	local	local	ADJ
ftr-472	417	18	branch	branch	NOUN
ftr-472	417	19	basis	basis	NOUN
ftr-472	417	20	,	,	PUNCT
ftr-472	417	21	foreign	foreign	ADJ
ftr-472	417	22	banks	bank	NOUN
ftr-472	417	23	often	often	ADV
ftr-472	417	24	engage	engage	VERB
ftr-472	417	25	in	in	ADP
ftr-472	417	26	extensive	extensive	ADJ
ftr-472	417	27	interbranch	interbranch	NOUN
ftr-472	417	28	transfers	transfer	NOUN
ftr-472	417	29	of	of	ADP
ftr-472	417	30	foreign	foreign	ADJ
ftr-472	417	31	currency	currency	NOUN
ftr-472	417	32	,	,	PUNCT
ftr-472	417	33	often	often	ADV
ftr-472	417	34	amounting	amount	VERB
ftr-472	417	35	to	to	ADP
ftr-472	417	36	many	many	ADJ
ftr-472	417	37	thousands	thousand	NOUN
ftr-472	417	38	of	of	ADP
ftr-472	417	39	individual	individual	ADJ
ftr-472	417	40	transac52	transac52	PROPN
ftr-472	417	41	.	.	PUNCT
ftr-472	418	1	see	see	VERB
ftr-472	418	2	,	,	PUNCT
ftr-472	418	3	e.g.	e.g.	ADV
ftr-472	418	4	,	,	PUNCT
ftr-472	418	5	samuels	samuels	PROPN
ftr-472	418	6	&	&	CCONJ
ftr-472	418	7	brown	brown	PROPN
ftr-472	418	8	,	,	PUNCT
ftr-472	418	9	supra	supra	PROPN
ftr-472	418	10	note	note	NOUN
ftr-472	418	11	42	42	NUM
ftr-472	418	12	,	,	PUNCT
ftr-472	418	13	at	at	ADP
ftr-472	418	14	560	560	NUM
ftr-472	418	15	-	-	SYM
ftr-472	418	16	64	64	NUM
ftr-472	418	17	,	,	PUNCT
ftr-472	418	18	for	for	ADP
ftr-472	418	19	a	a	DET
ftr-472	418	20	discussion	discussion	NOUN
ftr-472	418	21	of	of	ADP
ftr-472	418	22	various	various	ADJ
ftr-472	418	23	approaches	approach	NOUN
ftr-472	418	24	and	and	CCONJ
ftr-472	418	25	the	the	DET
ftr-472	418	26	difficulties	difficulty	NOUN
ftr-472	418	27	they	they	PRON
ftr-472	418	28	raise	raise	VERB
ftr-472	418	29	.	.	PUNCT
ftr-472	419	1	in	in	ADP
ftr-472	419	2	this	this	DET
ftr-472	419	3	regard	regard	NOUN
ftr-472	419	4	,	,	PUNCT
ftr-472	419	5	it	it	PRON
ftr-472	419	6	has	have	AUX
ftr-472	419	7	been	be	AUX
ftr-472	419	8	argued	argue	VERB
ftr-472	419	9	that	that	SCONJ
ftr-472	419	10	tax	tax	NOUN
ftr-472	419	11	treaties	treaty	NOUN
ftr-472	419	12	may	may	AUX
ftr-472	419	13	provide	provide	VERB
ftr-472	419	14	a	a	DET
ftr-472	419	15	basis	basis	NOUN
ftr-472	419	16	for	for	ADP
ftr-472	419	17	recognizing	recognize	VERB
ftr-472	419	18	interbranch	interbranch	NOUN
ftr-472	419	19	swaps	swap	NOUN
ftr-472	419	20	and	and	CCONJ
ftr-472	419	21	other	other	ADJ
ftr-472	419	22	interbranch	interbranch	ADJ
ftr-472	419	23	hedging	hedging	NOUN
ftr-472	419	24	transactions	transaction	NOUN
ftr-472	419	25	,	,	PUNCT
ftr-472	419	26	as	as	ADV
ftr-472	419	27	well	well	ADV
ftr-472	419	28	as	as	ADP
ftr-472	419	29	for	for	ADP
ftr-472	419	30	taking	take	VERB
ftr-472	419	31	into	into	ADP
ftr-472	419	32	account	account	NOUN
ftr-472	419	33	gain	gain	NOUN
ftr-472	419	34	or	or	CCONJ
ftr-472	419	35	loss	loss	NOUN
ftr-472	419	36	on	on	ADP
ftr-472	419	37	the	the	DET
ftr-472	419	38	non	non	PROPN
ftr-472	419	39	-	-	ADJ
ftr-472	419	40	u.s	u.s	ADJ
ftr-472	419	41	.	.	PROPN
ftr-472	419	42	legs	leg	NOUN
ftr-472	419	43	of	of	ADP
ftr-472	419	44	"	"	PUNCT
ftr-472	419	45	split	split	ADJ
ftr-472	419	46	hedges	hedge	NOUN
ftr-472	419	47	,	,	PUNCT
ftr-472	419	48	"	"	PUNCT
ftr-472	419	49	because	because	SCONJ
ftr-472	419	50	under	under	ADP
ftr-472	419	51	tax	tax	NOUN
ftr-472	419	52	treaties	treaty	NOUN
ftr-472	419	53	eci	eci	PROPN
ftr-472	419	54	must	must	AUX
ftr-472	419	55	be	be	AUX
ftr-472	419	56	"	"	PUNCT
ftr-472	419	57	attributable	attributable	ADJ
ftr-472	419	58	"	"	PUNCT
ftr-472	419	59	to	to	ADP
ftr-472	419	60	the	the	DET
ftr-472	419	61	u.s	u.s	PROPN
ftr-472	419	62	.	.	PROPN
ftr-472	419	63	permanent	permanent	ADJ
ftr-472	419	64	establishment	establishment	NOUN
ftr-472	419	65	and	and	CCONJ
ftr-472	419	66	the	the	DET
ftr-472	419	67	profits	profit	NOUN
ftr-472	419	68	to	to	PART
ftr-472	419	69	be	be	AUX
ftr-472	419	70	attributed	attribute	VERB
ftr-472	419	71	to	to	ADP
ftr-472	419	72	the	the	DET
ftr-472	419	73	u.s	u.s	PROPN
ftr-472	419	74	.	.	PROPN
ftr-472	419	75	permanent	permanent	ADJ
ftr-472	419	76	establishment	establishment	NOUN
ftr-472	419	77	are	be	AUX
ftr-472	419	78	those	those	PRON
ftr-472	419	79	that	that	PRON
ftr-472	419	80	it	it	PRON
ftr-472	419	81	might	might	AUX
ftr-472	419	82	be	be	AUX
ftr-472	419	83	expected	expect	VERB
ftr-472	419	84	to	to	PART
ftr-472	419	85	earn	earn	VERB
ftr-472	419	86	if	if	SCONJ
ftr-472	419	87	it	it	PRON
ftr-472	419	88	were	be	AUX
ftr-472	419	89	a	a	DET
ftr-472	419	90	distinct	distinct	ADJ
ftr-472	419	91	and	and	CCONJ
ftr-472	419	92	separate	separate	ADJ
ftr-472	419	93	enterprise	enterprise	NOUN
ftr-472	419	94	dealing	deal	VERB
ftr-472	419	95	on	on	ADP
ftr-472	419	96	an	an	DET
ftr-472	419	97	independent	independent	ADJ
ftr-472	419	98	basis	basis	NOUN
ftr-472	419	99	with	with	ADP
ftr-472	419	100	the	the	DET
ftr-472	419	101	enterprise	enterprise	NOUN
ftr-472	419	102	of	of	ADP
ftr-472	419	103	which	which	PRON
ftr-472	419	104	it	it	PRON
ftr-472	419	105	is	be	AUX
ftr-472	419	106	a	a	DET
ftr-472	419	107	permanent	permanent	ADJ
ftr-472	419	108	establishment	establishment	NOUN
ftr-472	419	109	.	.	PUNCT
ftr-472	420	1	i	i	PRON
ftr-472	420	2	d.	d.	PROPN
ftr-472	420	3	at	at	ADP
ftr-472	420	4	575	575	NUM
ftr-472	420	5	-	-	SYM
ftr-472	420	6	78	78	NUM
ftr-472	420	7	.	.	PUNCT
ftr-472	421	1	as	as	SCONJ
ftr-472	421	2	discussed	discuss	VERB
ftr-472	421	3	in	in	ADP
ftr-472	421	4	part	part	NOUN
ftr-472	421	5	hi.b	hi.b	ADV
ftr-472	421	6	,	,	PUNCT
ftr-472	421	7	the	the	DET
ftr-472	421	8	irs	irs	PROPN
ftr-472	421	9	has	have	AUX
ftr-472	421	10	rejected	reject	VERB
ftr-472	421	11	a	a	DET
ftr-472	421	12	similar	similar	ADJ
ftr-472	421	13	argument	argument	NOUN
ftr-472	421	14	in	in	ADP
ftr-472	421	15	the	the	DET
ftr-472	421	16	context	context	NOUN
ftr-472	421	17	of	of	ADP
ftr-472	421	18	the	the	DET
ftr-472	421	19	allocation	allocation	NOUN
ftr-472	421	20	of	of	ADP
ftr-472	421	21	interest	interest	NOUN
ftr-472	421	22	expense	expense	NOUN
ftr-472	421	23	to	to	ADP
ftr-472	421	24	eci	eci	PROPN
ftr-472	421	25	,	,	PUNCT
ftr-472	421	26	and	and	CCONJ
ftr-472	421	27	,	,	PUNCT
ftr-472	421	28	while	while	SCONJ
ftr-472	421	29	not	not	PART
ftr-472	421	30	explicitly	explicitly	ADV
ftr-472	421	31	mentioning	mention	VERB
ftr-472	421	32	tax	tax	NOUN
ftr-472	421	33	treaties	treaty	NOUN
ftr-472	421	34	,	,	PUNCT
ftr-472	421	35	it	it	PRON
ftr-472	421	36	has	have	AUX
ftr-472	421	37	declined	decline	VERB
ftr-472	421	38	to	to	PART
ftr-472	421	39	recognize	recognize	VERB
ftr-472	421	40	interbranch	interbranch	NOUN
ftr-472	421	41	transactions	transaction	NOUN
ftr-472	421	42	in	in	ADP
ftr-472	421	43	regs	reg	NOUN
ftr-472	421	44	.	.	PUNCT
ftr-472	422	1	§	§	PROPN
ftr-472	422	2	§	§	PROPN
ftr-472	422	3	1.863	1.863	NUM
ftr-472	422	4	-	-	PUNCT
ftr-472	422	5	7(a)(1	7(a)(1	NUM
ftr-472	422	6	)	)	PUNCT
ftr-472	422	7	,	,	PUNCT
ftr-472	422	8	1.988	1.988	NUM
ftr-472	422	9	-	-	SYM
ftr-472	422	10	1(a)(10	1(a)(10	NUM
ftr-472	422	11	)	)	PUNCT
ftr-472	422	12	.	.	PUNCT
ftr-472	423	1	however	however	ADV
ftr-472	423	2	,	,	PUNCT
ftr-472	423	3	although	although	SCONJ
ftr-472	423	4	the	the	DET
ftr-472	423	5	interest	interest	NOUN
ftr-472	423	6	expense	expense	NOUN
ftr-472	423	7	regulations	regulation	NOUN
ftr-472	423	8	do	do	AUX
ftr-472	423	9	not	not	PART
ftr-472	423	10	permit	permit	VERB
ftr-472	423	11	a	a	DET
ftr-472	423	12	direct	direct	ADJ
ftr-472	423	13	deduction	deduction	NOUN
ftr-472	423	14	for	for	ADP
ftr-472	423	15	the	the	DET
ftr-472	423	16	amount	amount	NOUN
ftr-472	423	17	of	of	ADP
ftr-472	423	18	interest	interest	NOUN
ftr-472	423	19	paid	pay	VERB
ftr-472	423	20	or	or	CCONJ
ftr-472	423	21	accrued	accrue	VERB
ftr-472	423	22	by	by	ADP
ftr-472	423	23	the	the	DET
ftr-472	423	24	branch	branch	NOUN
ftr-472	423	25	,	,	PUNCT
ftr-472	423	26	they	they	PRON
ftr-472	423	27	do	do	AUX
ftr-472	423	28	provide	provide	VERB
ftr-472	423	29	for	for	ADP
ftr-472	423	30	a	a	DET
ftr-472	423	31	deduction	deduction	NOUN
ftr-472	423	32	for	for	ADP
ftr-472	423	33	interest	interest	NOUN
ftr-472	423	34	expense	expense	NOUN
ftr-472	423	35	that	that	PRON
ftr-472	423	36	can	can	AUX
ftr-472	423	37	be	be	AUX
ftr-472	423	38	viewed	view	VERB
ftr-472	423	39	as	as	ADP
ftr-472	423	40	resulting	result	VERB
ftr-472	423	41	in	in	ADP
ftr-472	423	42	a	a	DET
ftr-472	423	43	clear	clear	ADJ
ftr-472	423	44	reflection	reflection	NOUN
ftr-472	423	45	of	of	ADP
ftr-472	423	46	ecti	ecti	NOUN
ftr-472	423	47	.	.	PUNCT
ftr-472	424	1	in	in	ADP
ftr-472	424	2	contrast	contrast	NOUN
ftr-472	424	3	,	,	PUNCT
ftr-472	424	4	by	by	ADP
ftr-472	424	5	failing	fail	VERB
ftr-472	424	6	to	to	PART
ftr-472	424	7	provide	provide	VERB
ftr-472	424	8	a	a	DET
ftr-472	424	9	mechanism	mechanism	NOUN
ftr-472	424	10	for	for	ADP
ftr-472	424	11	combining	combine	VERB
ftr-472	424	12	"	"	PUNCT
ftr-472	424	13	split	split	ADJ
ftr-472	424	14	hedges	hedge	NOUN
ftr-472	424	15	"	"	PUNCT
ftr-472	424	16	or	or	CCONJ
ftr-472	424	17	,	,	PUNCT
ftr-472	424	18	alternatively	alternatively	ADV
ftr-472	424	19	,	,	PUNCT
ftr-472	424	20	for	for	ADP
ftr-472	424	21	recognizing	recognize	VERB
ftr-472	424	22	interbranch	interbranch	ADJ
ftr-472	424	23	hedging	hedging	NOUN
ftr-472	424	24	transactions	transaction	NOUN
ftr-472	424	25	,	,	PUNCT
ftr-472	424	26	the	the	DET
ftr-472	424	27	provisions	provision	NOUN
ftr-472	424	28	dealing	deal	VERB
ftr-472	424	29	with	with	ADP
ftr-472	424	30	income	income	NOUN
ftr-472	424	31	and	and	CCONJ
ftr-472	424	32	deductions	deduction	NOUN
ftr-472	424	33	from	from	ADP
ftr-472	424	34	hedging	hedging	NOUN
ftr-472	424	35	transactions	transaction	NOUN
ftr-472	424	36	do	do	AUX
ftr-472	424	37	not	not	PART
ftr-472	424	38	result	result	VERB
ftr-472	424	39	in	in	ADP
ftr-472	424	40	a	a	DET
ftr-472	424	41	clear	clear	ADJ
ftr-472	424	42	reflection	reflection	NOUN
ftr-472	424	43	of	of	ADP
ftr-472	424	44	ecti	ecti	NOUN
ftr-472	424	45	.	.	PUNCT
ftr-472	425	1	53	53	NUM
ftr-472	425	2	.	.	PUNCT
ftr-472	425	3	regs	regs	PROPN
ftr-472	425	4	.	.	PUNCT
ftr-472	426	1	§	§	PROPN
ftr-472	426	2	§	§	PROPN
ftr-472	426	3	1.882	1.882	NUM
ftr-472	426	4	-	-	SYM
ftr-472	426	5	4(b)(1	4(b)(1	NUM
ftr-472	426	6	)	)	PUNCT
ftr-472	426	7	,	,	PUNCT
ftr-472	426	8	1.861	1.861	NUM
ftr-472	426	9	-	-	SYM
ftr-472	426	10	8	8	NUM
ftr-472	426	11	.	.	PUNCT
ftr-472	426	12	54	54	NUM
ftr-472	426	13	.	.	PUNCT
ftr-472	427	1	in	in	ADP
ftr-472	427	2	the	the	DET
ftr-472	427	3	context	context	NOUN
ftr-472	427	4	of	of	ADP
ftr-472	427	5	the	the	DET
ftr-472	427	6	so	so	ADV
ftr-472	427	7	-	-	PUNCT
ftr-472	427	8	called	call	VERB
ftr-472	427	9	arkansas	arkansas	PROPN
ftr-472	427	10	best	good	ADJ
ftr-472	427	11	problem	problem	NOUN
ftr-472	427	12	of	of	ADP
ftr-472	427	13	whether	whether	SCONJ
ftr-472	427	14	the	the	DET
ftr-472	427	15	character	character	NOUN
ftr-472	427	16	of	of	ADP
ftr-472	427	17	gain	gain	NOUN
ftr-472	427	18	or	or	CCONJ
ftr-472	427	19	loss	loss	NOUN
ftr-472	427	20	on	on	ADP
ftr-472	427	21	hedging	hedging	NOUN
ftr-472	427	22	transactions	transaction	NOUN
ftr-472	427	23	is	be	AUX
ftr-472	427	24	ordinary	ordinary	ADJ
ftr-472	427	25	or	or	CCONJ
ftr-472	427	26	capital	capital	NOUN
ftr-472	427	27	,	,	PUNCT
ftr-472	427	28	the	the	DET
ftr-472	427	29	irs	irs	PROPN
ftr-472	427	30	recently	recently	ADV
ftr-472	427	31	dealt	deal	VERB
ftr-472	427	32	with	with	ADP
ftr-472	427	33	a	a	DET
ftr-472	427	34	somewhat	somewhat	ADV
ftr-472	427	35	analogous	analogous	ADJ
ftr-472	427	36	whipsaw	whipsaw	NOUN
ftr-472	427	37	concern	concern	NOUN
ftr-472	427	38	by	by	ADP
ftr-472	427	39	requiring	require	VERB
ftr-472	427	40	taxpayers	taxpayer	NOUN
ftr-472	427	41	to	to	PART
ftr-472	427	42	identify	identify	VERB
ftr-472	427	43	(	(	PUNCT
ftr-472	427	44	and	and	CCONJ
ftr-472	427	45	retain	retain	VERB
ftr-472	427	46	records	record	NOUN
ftr-472	427	47	regarding	regard	VERB
ftr-472	427	48	)	)	PUNCT
ftr-472	427	49	hedging	hedging	NOUN
ftr-472	427	50	transactions	transaction	NOUN
ftr-472	427	51	excluded	exclude	VERB
ftr-472	427	52	from	from	ADP
ftr-472	427	53	capital	capital	NOUN
ftr-472	427	54	asset	asset	NOUN
ftr-472	427	55	treatment	treatment	NOUN
ftr-472	427	56	.	.	PUNCT
ftr-472	428	1	temp	temp	NOUN
ftr-472	428	2	.	.	PUNCT
ftr-472	429	1	regs	regs	PROPN
ftr-472	429	2	.	.	PUNCT
ftr-472	430	1	§	§	PROPN
ftr-472	430	2	1.12212(c	1.12212(c	NUM
ftr-472	430	3	)	)	PUNCT
ftr-472	430	4	.	.	PUNCT
ftr-472	431	1	the	the	DET
ftr-472	431	2	accompanying	accompanying	ADJ
ftr-472	431	3	notice	notice	NOUN
ftr-472	431	4	solicits	solicit	VERB
ftr-472	431	5	comments	comment	NOUN
ftr-472	431	6	on	on	ADP
ftr-472	431	7	how	how	SCONJ
ftr-472	431	8	a	a	DET
ftr-472	431	9	taxpayer	taxpayer	NOUN
ftr-472	431	10	should	should	AUX
ftr-472	431	11	identify	identify	VERB
ftr-472	431	12	a	a	DET
ftr-472	431	13	global	global	ADJ
ftr-472	431	14	or	or	CCONJ
ftr-472	431	15	other	other	ADJ
ftr-472	431	16	aggregate	aggregate	ADJ
ftr-472	431	17	hedge	hedge	NOUN
ftr-472	431	18	.	.	PUNCT
ftr-472	432	1	t.d	t.d	PROPN
ftr-472	432	2	.	.	PROPN
ftr-472	432	3	8493	8493	NUM
ftr-472	432	4	,	,	PUNCT
ftr-472	432	5	1993	1993	NUM
ftr-472	432	6	-	-	SYM
ftr-472	432	7	35	35	NUM
ftr-472	432	8	i.r.b	i.r.b	NOUN
ftr-472	432	9	.	.	PUNCT
ftr-472	433	1	16	16	NUM
ftr-472	433	2	,	,	PUNCT
ftr-472	433	3	18	18	NUM
ftr-472	433	4	(	(	PUNCT
ftr-472	433	5	nov	nov	PROPN
ftr-472	433	6	.	.	PROPN
ftr-472	433	7	8)	8)	NUM
ftr-472	433	8	.	.	PUNCT
ftr-472	434	1	[	[	X
ftr-472	434	2	vol	vol	NOUN
ftr-472	434	3	2:1	2:1	NUM
ftr-472	434	4	1994	1994	NUM
ftr-472	434	5	]	]	X
ftr-472	434	6	u.s	u.s	PROPN
ftr-472	434	7	.	.	PROPN
ftr-472	434	8	federal	federal	ADJ
ftr-472	434	9	income	income	NOUN
ftr-472	434	10	taxation	taxation	NOUN
ftr-472	434	11	of	of	ADP
ftr-472	434	12	u.s	u.s	PROPN
ftr-472	434	13	.	.	PROPN
ftr-472	434	14	branches	branch	NOUN
ftr-472	434	15	of	of	ADP
ftr-472	434	16	foreign	foreign	ADJ
ftr-472	434	17	banks	bank	NOUN
ftr-472	434	18	23	23	NUM
ftr-472	434	19	tions	tion	NOUN
ftr-472	434	20	each	each	DET
ftr-472	434	21	year	year	NOUN
ftr-472	434	22	.	.	PUNCT
ftr-472	435	1	for	for	ADP
ftr-472	435	2	example	example	NOUN
ftr-472	435	3	,	,	PUNCT
ftr-472	435	4	a	a	DET
ftr-472	435	5	branch	branch	NOUN
ftr-472	435	6	may	may	AUX
ftr-472	435	7	enter	enter	VERB
ftr-472	435	8	into	into	ADP
ftr-472	435	9	a	a	DET
ftr-472	435	10	foreign	foreign	ADJ
ftr-472	435	11	currency	currency	NOUN
ftr-472	435	12	forward	forward	ADV
ftr-472	435	13	contract	contract	NOUN
ftr-472	435	14	with	with	ADP
ftr-472	435	15	a	a	DET
ftr-472	435	16	customer	customer	NOUN
ftr-472	435	17	and	and	CCONJ
ftr-472	435	18	acquire	acquire	VERB
ftr-472	435	19	the	the	DET
ftr-472	435	20	currency	currency	NOUN
ftr-472	435	21	for	for	ADP
ftr-472	435	22	delivery	delivery	NOUN
ftr-472	435	23	under	under	ADP
ftr-472	435	24	the	the	DET
ftr-472	435	25	contract	contract	NOUN
ftr-472	435	26	by	by	ADP
ftr-472	435	27	entering	enter	VERB
ftr-472	435	28	into	into	ADP
ftr-472	435	29	a	a	DET
ftr-472	435	30	spot	spot	NOUN
ftr-472	435	31	contract	contract	NOUN
ftr-472	435	32	with	with	ADP
ftr-472	435	33	another	another	DET
ftr-472	435	34	branch	branch	NOUN
ftr-472	435	35	.	.	PUNCT
ftr-472	435	36	"	"	PUNCT
ftr-472	436	1	as	as	SCONJ
ftr-472	436	2	indicated	indicate	VERB
ftr-472	436	3	above	above	ADV
ftr-472	436	4	,	,	PUNCT
ftr-472	436	5	an	an	DET
ftr-472	436	6	interbranch	interbranch	NOUN
ftr-472	436	7	transfer	transfer	NOUN
ftr-472	436	8	of	of	ADP
ftr-472	436	9	nonfunctional	nonfunctional	ADJ
ftr-472	436	10	currency	currency	NOUN
ftr-472	436	11	gives	give	VERB
ftr-472	436	12	rise	rise	NOUN
ftr-472	436	13	to	to	ADP
ftr-472	436	14	taxable	taxable	ADJ
ftr-472	436	15	gain	gain	NOUN
ftr-472	436	16	or	or	CCONJ
ftr-472	436	17	loss	loss	NOUN
ftr-472	436	18	(	(	PUNCT
ftr-472	436	19	computed	compute	VERB
ftr-472	436	20	as	as	SCONJ
ftr-472	436	21	if	if	SCONJ
ftr-472	436	22	the	the	DET
ftr-472	436	23	nonfunctional	nonfunctional	ADJ
ftr-472	436	24	currency	currency	NOUN
ftr-472	436	25	had	have	AUX
ftr-472	436	26	been	be	AUX
ftr-472	436	27	sold	sell	VERB
ftr-472	436	28	at	at	ADP
ftr-472	436	29	its	its	PRON
ftr-472	436	30	fair	fair	ADJ
ftr-472	436	31	market	market	NOUN
ftr-472	436	32	value	value	NOUN
ftr-472	436	33	)	)	PUNCT
ftr-472	436	34	if	if	SCONJ
ftr-472	436	35	the	the	DET
ftr-472	436	36	source	source	NOUN
ftr-472	436	37	of	of	ADP
ftr-472	436	38	forex	forex	ADJ
ftr-472	436	39	gain	gain	NOUN
ftr-472	436	40	or	or	CCONJ
ftr-472	436	41	loss	loss	NOUN
ftr-472	436	42	could	could	AUX
ftr-472	436	43	be	be	AUX
ftr-472	436	44	altered	alter	VERB
ftr-472	436	45	as	as	ADP
ftr-472	436	46	a	a	DET
ftr-472	436	47	result	result	NOUN
ftr-472	436	48	of	of	ADP
ftr-472	436	49	the	the	DET
ftr-472	436	50	interbranch	interbranch	NOUN
ftr-472	436	51	transfer.5	transfer.5	PRON
ftr-472	436	52	'	'	PUNCT
ftr-472	436	53	thus	thus	ADV
ftr-472	436	54	,	,	PUNCT
ftr-472	436	55	a	a	DET
ftr-472	436	56	non	non	ADJ
ftr-472	436	57	-	-	ADJ
ftr-472	436	58	u.s	u.s	ADJ
ftr-472	436	59	.	.	PROPN
ftr-472	436	60	branch	branch	NOUN
ftr-472	436	61	's	's	PART
ftr-472	436	62	transfer	transfer	NOUN
ftr-472	436	63	of	of	ADP
ftr-472	436	64	foreign	foreign	ADJ
ftr-472	436	65	currency	currency	NOUN
ftr-472	436	66	to	to	ADP
ftr-472	436	67	a	a	DET
ftr-472	436	68	u.s	u.s	PROPN
ftr-472	436	69	.	.	PROPN
ftr-472	436	70	branch	branch	NOUN
ftr-472	436	71	should	should	AUX
ftr-472	436	72	generally	generally	ADV
ftr-472	436	73	be	be	AUX
ftr-472	436	74	respected	respect	VERB
ftr-472	436	75	for	for	ADP
ftr-472	436	76	u.s	u.s	PROPN
ftr-472	436	77	.	.	PROPN
ftr-472	436	78	federal	federal	ADJ
ftr-472	436	79	income	income	NOUN
ftr-472	436	80	tax	tax	NOUN
ftr-472	436	81	purposes	purpose	NOUN
ftr-472	436	82	because	because	SCONJ
ftr-472	436	83	the	the	DET
ftr-472	436	84	source	source	NOUN
ftr-472	436	85	of	of	ADP
ftr-472	436	86	forex	forex	ADJ
ftr-472	436	87	gain	gain	NOUN
ftr-472	436	88	or	or	CCONJ
ftr-472	436	89	loss	loss	NOUN
ftr-472	436	90	is	be	AUX
ftr-472	436	91	altered	alter	VERB
ftr-472	436	92	from	from	ADP
ftr-472	436	93	non	non	ADJ
ftr-472	436	94	-	-	PROPN
ftr-472	436	95	u.s	u.s	ADJ
ftr-472	436	96	.	.	PROPN
ftr-472	436	97	(	(	PUNCT
ftr-472	436	98	and	and	CCONJ
ftr-472	436	99	exempt	exempt	ADJ
ftr-472	436	100	from	from	ADP
ftr-472	436	101	u.s	u.s	PROPN
ftr-472	436	102	.	.	PROPN
ftr-472	436	103	tax	tax	NOUN
ftr-472	436	104	)	)	PUNCT
ftr-472	436	105	to	to	ADP
ftr-472	436	106	u.s	u.s	PROPN
ftr-472	436	107	.	.	PROPN
ftr-472	436	108	(	(	PUNCT
ftr-472	436	109	and	and	CCONJ
ftr-472	436	110	ecj)y	ecj)y	PROPN
ftr-472	436	111	in	in	ADP
ftr-472	436	112	that	that	DET
ftr-472	436	113	event	event	NOUN
ftr-472	436	114	,	,	PUNCT
ftr-472	436	115	the	the	DET
ftr-472	436	116	u.s	u.s	PROPN
ftr-472	436	117	.	.	PROPN
ftr-472	436	118	branch	branch	NOUN
ftr-472	436	119	's	's	PART
ftr-472	436	120	basis	basis	NOUN
ftr-472	436	121	in	in	ADP
ftr-472	436	122	the	the	DET
ftr-472	436	123	foreign	foreign	ADJ
ftr-472	436	124	currency	currency	NOUN
ftr-472	436	125	is	be	AUX
ftr-472	436	126	the	the	DET
ftr-472	436	127	currency	currency	NOUN
ftr-472	436	128	's	's	PART
ftr-472	436	129	fair	fair	ADJ
ftr-472	436	130	market	market	NOUN
ftr-472	436	131	value	value	NOUN
ftr-472	436	132	at	at	ADP
ftr-472	436	133	the	the	DET
ftr-472	436	134	time	time	NOUN
ftr-472	436	135	of	of	ADP
ftr-472	436	136	the	the	DET
ftr-472	436	137	interbranch	interbranch	NOUN
ftr-472	436	138	transaction	transaction	NOUN
ftr-472	436	139	.	.	PUNCT
ftr-472	436	140	"	"	PUNCT
ftr-472	437	1	on	on	ADP
ftr-472	437	2	the	the	DET
ftr-472	437	3	other	other	ADJ
ftr-472	437	4	hand	hand	NOUN
ftr-472	437	5	,	,	PUNCT
ftr-472	437	6	where	where	SCONJ
ftr-472	437	7	the	the	DET
ftr-472	437	8	u.s	u.s	PROPN
ftr-472	437	9	.	.	PROPN
ftr-472	437	10	branch	branch	NOUN
ftr-472	437	11	transfers	transfer	VERB
ftr-472	437	12	foreign	foreign	ADJ
ftr-472	437	13	currency	currency	NOUN
ftr-472	437	14	to	to	ADP
ftr-472	437	15	a	a	DET
ftr-472	437	16	non	non	ADJ
ftr-472	437	17	-	-	ADJ
ftr-472	437	18	u.s	u.s	ADJ
ftr-472	437	19	.	.	PROPN
ftr-472	437	20	branch	branch	NOUN
ftr-472	437	21	(	(	PUNCT
ftr-472	437	22	and	and	CCONJ
ftr-472	437	23	the	the	DET
ftr-472	437	24	currency	currency	NOUN
ftr-472	437	25	is	be	AUX
ftr-472	437	26	not	not	PART
ftr-472	437	27	the	the	DET
ftr-472	437	28	functional	functional	ADJ
ftr-472	437	29	currency	currency	NOUN
ftr-472	437	30	of	of	ADP
ftr-472	437	31	that	that	DET
ftr-472	437	32	branch	branch	NOUN
ftr-472	437	33	)	)	PUNCT
ftr-472	437	34	,	,	PUNCT
ftr-472	437	35	the	the	DET
ftr-472	437	36	interbranch	interbranch	NOUN
ftr-472	437	37	transaction	transaction	NOUN
ftr-472	437	38	is	be	AUX
ftr-472	437	39	likely	likely	ADJ
ftr-472	437	40	to	to	PART
ftr-472	437	41	be	be	AUX
ftr-472	437	42	ignored	ignore	VERB
ftr-472	437	43	for	for	ADP
ftr-472	437	44	u.s	u.s	PROPN
ftr-472	437	45	.	.	PROPN
ftr-472	437	46	federal	federal	ADJ
ftr-472	437	47	income	income	NOUN
ftr-472	437	48	tax	tax	NOUN
ftr-472	437	49	purposes	purpose	NOUN
ftr-472	437	50	because	because	SCONJ
ftr-472	437	51	,	,	PUNCT
ftr-472	437	52	"	"	PUNCT
ftr-472	437	53	under	under	ADP
ftr-472	437	54	principles	principle	NOUN
ftr-472	437	55	similar	similar	ADJ
ftr-472	437	56	to	to	ADP
ftr-472	437	57	those	those	PRON
ftr-472	437	58	set	set	VERB
ftr-472	437	59	forth	forth	ADP
ftr-472	437	60	in	in	ADP
ftr-472	437	61	§	§	PROPN
ftr-472	437	62	1.864	1.864	NUM
ftr-472	437	63	-	-	SYM
ftr-472	437	64	4(c	4(c	NUM
ftr-472	437	65	)	)	PUNCT
ftr-472	437	66	,	,	PUNCT
ftr-472	437	67	"	"	PUNCT
ftr-472	437	68	the	the	DET
ftr-472	437	69	u.s	u.s	PROPN
ftr-472	437	70	.	.	PROPN
ftr-472	437	71	branch	branch	NOUN
ftr-472	437	72	is	be	AUX
ftr-472	437	73	viewed	view	VERB
ftr-472	437	74	as	as	ADP
ftr-472	437	75	a	a	DET
ftr-472	437	76	material	material	NOUN
ftr-472	437	77	factor	factor	NOUN
ftr-472	437	78	in	in	ADP
ftr-472	437	79	the	the	DET
ftr-472	437	80	realization	realization	NOUN
ftr-472	437	81	of	of	ADP
ftr-472	437	82	the	the	DET
ftr-472	437	83	income	income	NOUN
ftr-472	437	84	,	,	PUNCT
ftr-472	437	85	gain	gain	NOUN
ftr-472	437	86	,	,	PUNCT
ftr-472	437	87	or	or	CCONJ
ftr-472	437	88	loss	loss	NOUN
ftr-472	437	89	,	,	PUNCT
ftr-472	437	90	which	which	PRON
ftr-472	437	91	therefore	therefore	ADV
ftr-472	437	92	continues	continue	VERB
ftr-472	437	93	to	to	PART
ftr-472	437	94	be	be	AUX
ftr-472	437	95	u.s	u.s	PROPN
ftr-472	437	96	.	.	PROPN
ftr-472	437	97	source	source	NOUN
ftr-472	437	98	and	and	CCONJ
ftr-472	437	99	eci.59	eci.59	NOUN
ftr-472	437	100	in	in	ADP
ftr-472	437	101	that	that	DET
ftr-472	437	102	event	event	NOUN
ftr-472	437	103	,	,	PUNCT
ftr-472	437	104	the	the	DET
ftr-472	437	105	bank	bank	NOUN
ftr-472	437	106	is	be	AUX
ftr-472	437	107	generally	generally	ADV
ftr-472	437	108	required	require	VERB
ftr-472	437	109	to	to	PART
ftr-472	437	110	trace	trace	VERB
ftr-472	437	111	the	the	DET
ftr-472	437	112	foreign	foreign	ADJ
ftr-472	437	113	currency	currency	NOUN
ftr-472	437	114	in	in	ADP
ftr-472	437	115	some	some	DET
ftr-472	437	116	reasonable	reasonable	ADJ
ftr-472	437	117	manner	manner	NOUN
ftr-472	437	118	and	and	CCONJ
ftr-472	437	119	to	to	PART
ftr-472	437	120	treat	treat	VERB
ftr-472	437	121	the	the	DET
ftr-472	437	122	sales	sale	NOUN
ftr-472	437	123	proceeds	proceed	NOUN
ftr-472	437	124	therefrom	therefrom	ADP
ftr-472	437	125	55	55	NUM
ftr-472	437	126	.	.	PUNCT
ftr-472	438	1	spot	spot	NOUN
ftr-472	438	2	contracts	contract	NOUN
ftr-472	438	3	are	be	AUX
ftr-472	438	4	treated	treat	VERB
ftr-472	438	5	as	as	ADP
ftr-472	438	6	direct	direct	ADJ
ftr-472	438	7	transfers	transfer	NOUN
ftr-472	438	8	of	of	ADP
ftr-472	438	9	the	the	DET
ftr-472	438	10	nonfunctional	nonfunctional	ADJ
ftr-472	438	11	currency	currency	NOUN
ftr-472	438	12	(	(	PUNCT
ftr-472	438	13	rather	rather	ADV
ftr-472	438	14	than	than	ADP
ftr-472	438	15	as	as	ADP
ftr-472	438	16	forward	forward	ADJ
ftr-472	438	17	contracts	contract	NOUN
ftr-472	438	18	)	)	PUNCT
ftr-472	438	19	if	if	SCONJ
ftr-472	438	20	the	the	DET
ftr-472	438	21	currency	currency	NOUN
ftr-472	438	22	is	be	AUX
ftr-472	438	23	delivered	deliver	VERB
ftr-472	438	24	pursuant	pursuant	ADV
ftr-472	438	25	to	to	ADP
ftr-472	438	26	the	the	DET
ftr-472	438	27	contract	contract	NOUN
ftr-472	438	28	.	.	PUNCT
ftr-472	439	1	see	see	VERB
ftr-472	439	2	supra	supra	PROPN
ftr-472	439	3	note	note	PROPN
ftr-472	439	4	44	44	NUM
ftr-472	439	5	.	.	PUNCT
ftr-472	440	1	56	56	NUM
ftr-472	440	2	.	.	PUNCT
ftr-472	440	3	regs	regs	PROPN
ftr-472	440	4	.	.	PUNCT
ftr-472	441	1	§	§	PROPN
ftr-472	441	2	1.988	1.988	NUM
ftr-472	441	3	-	-	NUM
ftr-472	441	4	1(a)(10)(ii	1(a)(10)(ii	NUM
ftr-472	441	5	)	)	PUNCT
ftr-472	441	6	,	,	PUNCT
ftr-472	441	7	discussed	discuss	VERB
ftr-472	441	8	supra	supra	PROPN
ftr-472	441	9	note	note	NOUN
ftr-472	441	10	51	51	NUM
ftr-472	441	11	.	.	PUNCT
ftr-472	442	1	an	an	DET
ftr-472	442	2	interbranch	interbranch	NOUN
ftr-472	442	3	transfer	transfer	NOUN
ftr-472	442	4	of	of	ADP
ftr-472	442	5	nonfunctional	nonfunctional	ADJ
ftr-472	442	6	currency	currency	NOUN
ftr-472	442	7	is	be	AUX
ftr-472	442	8	also	also	ADV
ftr-472	442	9	a	a	DET
ftr-472	442	10	taxable	taxable	ADJ
ftr-472	442	11	event	event	NOUN
ftr-472	442	12	if	if	SCONJ
ftr-472	442	13	the	the	DET
ftr-472	442	14	currency	currency	NOUN
ftr-472	442	15	is	be	AUX
ftr-472	442	16	the	the	DET
ftr-472	442	17	functional	functional	ADJ
ftr-472	442	18	currency	currency	NOUN
ftr-472	442	19	of	of	ADP
ftr-472	442	20	the	the	DET
ftr-472	442	21	transferee	transferee	PROPN
ftr-472	442	22	branch	branch	NOUN
ftr-472	442	23	.	.	PUNCT
ftr-472	443	1	these	these	DET
ftr-472	443	2	exceptions	exception	NOUN
ftr-472	443	3	to	to	ADP
ftr-472	443	4	the	the	DET
ftr-472	443	5	general	general	ADJ
ftr-472	443	6	rule	rule	NOUN
ftr-472	443	7	that	that	SCONJ
ftr-472	443	8	interbranch	interbranch	NOUN
ftr-472	443	9	transactions	transaction	NOUN
ftr-472	443	10	are	be	AUX
ftr-472	443	11	ignored	ignore	VERB
ftr-472	443	12	also	also	ADV
ftr-472	443	13	apply	apply	VERB
ftr-472	443	14	to	to	ADP
ftr-472	443	15	interbranch	interbranch	VERB
ftr-472	443	16	transfers	transfer	NOUN
ftr-472	443	17	of	of	ADP
ftr-472	443	18	forex	forex	ADJ
ftr-472	443	19	forward	forward	ADV
ftr-472	443	20	,	,	PUNCT
ftr-472	443	21	option	option	NOUN
ftr-472	443	22	,	,	PUNCT
ftr-472	443	23	swap	swap	NOUN
ftr-472	443	24	,	,	PUNCT
ftr-472	443	25	and	and	CCONJ
ftr-472	443	26	similar	similar	ADJ
ftr-472	443	27	contracts	contract	NOUN
ftr-472	443	28	(	(	PUNCT
ftr-472	443	29	and	and	CCONJ
ftr-472	443	30	debt	debt	NOUN
ftr-472	443	31	instruments	instrument	NOUN
ftr-472	443	32	)	)	PUNCT
ftr-472	443	33	that	that	PRON
ftr-472	443	34	had	have	AUX
ftr-472	443	35	been	be	AUX
ftr-472	443	36	entered	enter	VERB
ftr-472	443	37	into	into	ADP
ftr-472	443	38	with	with	ADP
ftr-472	443	39	another	another	DET
ftr-472	443	40	taxpayer	taxpayer	NOUN
ftr-472	443	41	.	.	PUNCT
ftr-472	444	1	however	however	ADV
ftr-472	444	2	,	,	PUNCT
ftr-472	444	3	it	it	PRON
ftr-472	444	4	is	be	AUX
ftr-472	444	5	relatively	relatively	ADV
ftr-472	444	6	rare	rare	ADJ
ftr-472	444	7	for	for	SCONJ
ftr-472	444	8	such	such	ADJ
ftr-472	444	9	contracts	contract	NOUN
ftr-472	444	10	themselves	themselves	PRON
ftr-472	444	11	to	to	PART
ftr-472	444	12	be	be	AUX
ftr-472	444	13	transferred	transfer	VERB
ftr-472	444	14	between	between	ADP
ftr-472	444	15	branches	branch	NOUN
ftr-472	444	16	,	,	PUNCT
ftr-472	444	17	as	as	SCONJ
ftr-472	444	18	opposed	oppose	VERB
ftr-472	444	19	to	to	ADP
ftr-472	444	20	having	have	VERB
ftr-472	444	21	the	the	DET
ftr-472	444	22	branch	branch	NOUN
ftr-472	444	23	that	that	PRON
ftr-472	444	24	entered	enter	VERB
ftr-472	444	25	into	into	ADP
ftr-472	444	26	the	the	DET
ftr-472	444	27	customer	customer	NOUN
ftr-472	444	28	transaction	transaction	NOUN
ftr-472	444	29	enter	enter	VERB
ftr-472	444	30	into	into	ADP
ftr-472	444	31	a	a	DET
ftr-472	444	32	similar	similar	ADJ
ftr-472	444	33	contract	contract	NOUN
ftr-472	444	34	with	with	ADP
ftr-472	444	35	another	another	DET
ftr-472	444	36	branch	branch	NOUN
ftr-472	444	37	to	to	PART
ftr-472	444	38	hedge	hedge	VERB
ftr-472	444	39	its	its	PRON
ftr-472	444	40	exposure	exposure	NOUN
ftr-472	444	41	.	.	PUNCT
ftr-472	445	1	57	57	NUM
ftr-472	445	2	.	.	X
ftr-472	446	1	see	see	VERB
ftr-472	446	2	supra	supra	PROPN
ftr-472	446	3	notes	note	VERB
ftr-472	446	4	47	47	NUM
ftr-472	446	5	-	-	SYM
ftr-472	446	6	49	49	NUM
ftr-472	446	7	and	and	CCONJ
ftr-472	446	8	accompanying	accompany	VERB
ftr-472	446	9	text	text	NOUN
ftr-472	446	10	.	.	PUNCT
ftr-472	447	1	58	58	NUM
ftr-472	447	2	.	.	PUNCT
ftr-472	448	1	in	in	ADP
ftr-472	448	2	general	general	ADJ
ftr-472	448	3	,	,	PUNCT
ftr-472	448	4	this	this	DET
ftr-472	448	5	basis	basis	NOUN
ftr-472	448	6	is	be	AUX
ftr-472	448	7	thereafter	thereafter	ADV
ftr-472	448	8	accounted	account	VERB
ftr-472	448	9	for	for	ADP
ftr-472	448	10	by	by	ADP
ftr-472	448	11	the	the	DET
ftr-472	448	12	u.s	u.s	PROPN
ftr-472	448	13	.	.	PROPN
ftr-472	448	14	branch	branch	NOUN
ftr-472	448	15	in	in	ADP
ftr-472	448	16	accordance	accordance	NOUN
ftr-472	448	17	with	with	ADP
ftr-472	448	18	its	its	PRON
ftr-472	448	19	method	method	NOUN
ftr-472	448	20	of	of	ADP
ftr-472	448	21	accounting	account	VERB
ftr-472	448	22	for	for	ADP
ftr-472	448	23	inventory	inventory	NOUN
ftr-472	448	24	of	of	ADP
ftr-472	448	25	foreign	foreign	ADJ
ftr-472	448	26	currency	currency	NOUN
ftr-472	448	27	.	.	PUNCT
ftr-472	449	1	59	59	NUM
ftr-472	449	2	.	.	PUNCT
ftr-472	450	1	see	see	VERB
ftr-472	450	2	supra	supra	PROPN
ftr-472	450	3	notes	note	VERB
ftr-472	450	4	15	15	NUM
ftr-472	450	5	-	-	SYM
ftr-472	450	6	18	18	NUM
ftr-472	450	7	and	and	CCONJ
ftr-472	450	8	47	47	NUM
ftr-472	450	9	-	-	SYM
ftr-472	450	10	49	49	NUM
ftr-472	450	11	and	and	CCONJ
ftr-472	450	12	accompanying	accompany	VERB
ftr-472	450	13	text	text	NOUN
ftr-472	450	14	.	.	PUNCT
ftr-472	451	1	it	it	PRON
ftr-472	451	2	might	might	AUX
ftr-472	451	3	be	be	AUX
ftr-472	451	4	possible	possible	ADJ
ftr-472	451	5	to	to	PART
ftr-472	451	6	argue	argue	VERB
ftr-472	451	7	,	,	PUNCT
ftr-472	451	8	however	however	ADV
ftr-472	451	9	,	,	PUNCT
ftr-472	451	10	that	that	SCONJ
ftr-472	451	11	the	the	DET
ftr-472	451	12	gain	gain	NOUN
ftr-472	451	13	or	or	CCONJ
ftr-472	451	14	loss	loss	NOUN
ftr-472	451	15	should	should	AUX
ftr-472	451	16	not	not	PART
ftr-472	451	17	continue	continue	VERB
ftr-472	451	18	to	to	PART
ftr-472	451	19	be	be	AUX
ftr-472	451	20	u.s	u.s	PROPN
ftr-472	451	21	.	.	PROPN
ftr-472	451	22	source	source	NOUN
ftr-472	451	23	and	and	CCONJ
ftr-472	451	24	eci	eci	PROPN
ftr-472	451	25	,	,	PUNCT
ftr-472	451	26	and	and	CCONJ
ftr-472	451	27	that	that	SCONJ
ftr-472	451	28	therefore	therefore	ADV
ftr-472	451	29	the	the	DET
ftr-472	451	30	interbranch	interbranch	NOUN
ftr-472	451	31	transaction	transaction	NOUN
ftr-472	451	32	should	should	AUX
ftr-472	451	33	be	be	AUX
ftr-472	451	34	respected	respect	VERB
ftr-472	451	35	,	,	PUNCT
ftr-472	451	36	because	because	SCONJ
ftr-472	451	37	"	"	PUNCT
ftr-472	451	38	principles	principle	NOUN
ftr-472	451	39	similar	similar	ADJ
ftr-472	451	40	to	to	ADP
ftr-472	451	41	those	those	PRON
ftr-472	451	42	set	set	VERB
ftr-472	451	43	forth	forth	ADP
ftr-472	451	44	in	in	ADP
ftr-472	451	45	§	§	PROPN
ftr-472	451	46	1.864	1.864	NUM
ftr-472	451	47	-	-	SYM
ftr-472	451	48	4(c	4(c	NUM
ftr-472	451	49	)	)	PUNCT
ftr-472	451	50	"	"	PUNCT
ftr-472	451	51	should	should	AUX
ftr-472	451	52	be	be	AUX
ftr-472	451	53	interpreted	interpret	VERB
ftr-472	451	54	to	to	PART
ftr-472	451	55	include	include	VERB
ftr-472	451	56	the	the	DET
ftr-472	451	57	principle	principle	NOUN
ftr-472	451	58	of	of	ADP
ftr-472	451	59	§	§	PROPN
ftr-472	451	60	864(c)(4)(b)(iii	864(c)(4)(b)(iii	PROPN
ftr-472	451	61	)	)	PUNCT
ftr-472	451	62	,	,	PUNCT
ftr-472	451	63	under	under	ADP
ftr-472	451	64	which	which	PRON
ftr-472	451	65	non	non	PROPN
ftr-472	451	66	-	-	ADJ
ftr-472	451	67	u.s	u.s	PROPN
ftr-472	451	68	.	.	PROPN
ftr-472	451	69	source	source	NOUN
ftr-472	451	70	gains	gain	NOUN
ftr-472	451	71	from	from	ADP
ftr-472	451	72	the	the	DET
ftr-472	451	73	sale	sale	NOUN
ftr-472	451	74	of	of	ADP
ftr-472	451	75	inventory	inventory	NOUN
ftr-472	451	76	that	that	PRON
ftr-472	451	77	is	be	AUX
ftr-472	451	78	attributable	attributable	ADJ
ftr-472	451	79	to	to	ADP
ftr-472	451	80	a	a	DET
ftr-472	451	81	u.s	u.s	PROPN
ftr-472	451	82	.	.	PROPN
ftr-472	451	83	office	office	NOUN
ftr-472	451	84	nonetheless	nonetheless	ADV
ftr-472	451	85	is	be	AUX
ftr-472	451	86	not	not	PART
ftr-472	451	87	eci	eci	PROPN
ftr-472	451	88	if	if	SCONJ
ftr-472	451	89	a	a	DET
ftr-472	451	90	non	non	ADJ
ftr-472	451	91	-	-	ADJ
ftr-472	451	92	u.s	u.s	PROPN
ftr-472	451	93	.	.	PROPN
ftr-472	451	94	office	office	NOUN
ftr-472	451	95	participates	participate	VERB
ftr-472	451	96	materially	materially	ADV
ftr-472	451	97	in	in	ADP
ftr-472	451	98	such	such	ADJ
ftr-472	451	99	sale	sale	NOUN
ftr-472	451	100	.	.	PUNCT
ftr-472	452	1	while	while	SCONJ
ftr-472	452	2	it	it	PRON
ftr-472	452	3	is	be	AUX
ftr-472	452	4	difficult	difficult	ADJ
ftr-472	452	5	to	to	PART
ftr-472	452	6	find	find	VERB
ftr-472	452	7	persuasive	persuasive	ADJ
ftr-472	452	8	technical	technical	ADJ
ftr-472	452	9	support	support	NOUN
ftr-472	452	10	for	for	ADP
ftr-472	452	11	this	this	DET
ftr-472	452	12	argument	argument	NOUN
ftr-472	452	13	,	,	PUNCT
ftr-472	452	14	it	it	PRON
ftr-472	452	15	is	be	AUX
ftr-472	452	16	not	not	PART
ftr-472	452	17	entirely	entirely	ADV
ftr-472	452	18	unreasonable	unreasonable	ADJ
ftr-472	452	19	to	to	PART
ftr-472	452	20	interpret	interpret	VERB
ftr-472	452	21	the	the	DET
ftr-472	452	22	principles	principle	NOUN
ftr-472	452	23	of	of	ADP
ftr-472	452	24	regs	reg	NOUN
ftr-472	452	25	.	.	PUNCT
ftr-472	453	1	§	§	PROPN
ftr-472	453	2	1.864	1.864	NUM
ftr-472	453	3	-	-	SYM
ftr-472	453	4	4(c	4(c	NUM
ftr-472	453	5	)	)	PUNCT
ftr-472	453	6	as	as	ADP
ftr-472	453	7	being	be	AUX
ftr-472	453	8	articulated	articulate	VERB
ftr-472	453	9	in	in	ADP
ftr-472	453	10	the	the	DET
ftr-472	453	11	context	context	NOUN
ftr-472	453	12	of	of	ADP
ftr-472	453	13	,	,	PUNCT
ftr-472	453	14	and	and	CCONJ
ftr-472	453	15	subsuming	subsuming	NOUN
ftr-472	453	16	,	,	PUNCT
ftr-472	453	17	the	the	DET
ftr-472	453	18	overall	overall	ADJ
ftr-472	453	19	statutory	statutory	ADJ
ftr-472	453	20	scheme	scheme	NOUN
ftr-472	453	21	,	,	PUNCT
ftr-472	453	22	which	which	PRON
ftr-472	453	23	includes	include	VERB
ftr-472	453	24	§	§	PROPN
ftr-472	453	25	864(c)(4)(b)(iii	864(c)(4)(b)(iii	PROPN
ftr-472	453	26	)	)	PUNCT
ftr-472	453	27	.	.	PUNCT
ftr-472	454	1	florida	florida	PROPN
ftr-472	454	2	tax	tax	PROPN
ftr-472	454	3	review	review	NOUN
ftr-472	454	4	as	as	ADP
ftr-472	454	5	eci.6	eci.6	PROPN
ftr-472	454	6	°	°	NOUN
ftr-472	454	7	in	in	ADP
ftr-472	454	8	contrast	contrast	NOUN
ftr-472	454	9	,	,	PUNCT
ftr-472	454	10	where	where	SCONJ
ftr-472	454	11	the	the	DET
ftr-472	454	12	u.s	u.s	PROPN
ftr-472	454	13	.	.	PROPN
ftr-472	454	14	branch	branch	NOUN
ftr-472	454	15	transfers	transfer	VERB
ftr-472	454	16	dollars	dollar	NOUN
ftr-472	454	17	to	to	ADP
ftr-472	454	18	a	a	DET
ftr-472	454	19	non	non	ADJ
ftr-472	454	20	-	-	ADJ
ftr-472	454	21	u.s	u.s	PROPN
ftr-472	454	22	.	.	PROPN
ftr-472	454	23	branch	branch	NOUN
ftr-472	454	24	,	,	PUNCT
ftr-472	454	25	a	a	DET
ftr-472	454	26	subsequent	subsequent	ADJ
ftr-472	454	27	disposition	disposition	NOUN
ftr-472	454	28	of	of	ADP
ftr-472	454	29	those	those	DET
ftr-472	454	30	dollars	dollar	NOUN
ftr-472	454	31	by	by	ADP
ftr-472	454	32	the	the	DET
ftr-472	454	33	non	non	PROPN
ftr-472	454	34	-	-	ADJ
ftr-472	454	35	u.s	u.s	PROPN
ftr-472	454	36	.	.	PROPN
ftr-472	454	37	branch	branch	NOUN
ftr-472	454	38	should	should	AUX
ftr-472	454	39	be	be	AUX
ftr-472	454	40	exempt	exempt	ADJ
ftr-472	454	41	from	from	ADP
ftr-472	454	42	u.s	u.s	PROPN
ftr-472	454	43	.	.	PROPN
ftr-472	454	44	federal	federal	PROPN
ftr-472	454	45	income	income	NOUN
ftr-472	454	46	taxation	taxation	NOUN
ftr-472	454	47	.	.	PUNCT
ftr-472	455	1	61	61	NUM
ftr-472	455	2	apart	apart	ADV
ftr-472	455	3	from	from	ADP
ftr-472	455	4	any	any	DET
ftr-472	455	5	administrative	administrative	ADJ
ftr-472	455	6	inconvenience	inconvenience	NOUN
ftr-472	455	7	of	of	ADP
ftr-472	455	8	a	a	DET
ftr-472	455	9	rule	rule	NOUN
ftr-472	455	10	that	that	PRON
ftr-472	455	11	requires	require	VERB
ftr-472	455	12	the	the	DET
ftr-472	455	13	foreign	foreign	ADJ
ftr-472	455	14	bank	bank	NOUN
ftr-472	455	15	to	to	PART
ftr-472	455	16	trace	trace	VERB
ftr-472	455	17	foreign	foreign	ADJ
ftr-472	455	18	currency	currency	NOUN
ftr-472	455	19	transferred	transfer	VERB
ftr-472	455	20	from	from	ADP
ftr-472	455	21	its	its	PRON
ftr-472	455	22	u.s	u.s	PROPN
ftr-472	455	23	.	.	PROPN
ftr-472	455	24	branch	branch	NOUN
ftr-472	455	25	to	to	ADP
ftr-472	455	26	a	a	DET
ftr-472	455	27	foreign	foreign	ADJ
ftr-472	455	28	branch	branch	NOUN
ftr-472	455	29	after	after	SCONJ
ftr-472	455	30	it	it	PRON
ftr-472	455	31	becomes	become	VERB
ftr-472	455	32	part	part	NOUN
ftr-472	455	33	of	of	ADP
ftr-472	455	34	the	the	DET
ftr-472	455	35	inventory	inventory	NOUN
ftr-472	455	36	of	of	ADP
ftr-472	455	37	the	the	DET
ftr-472	455	38	foreign	foreign	ADJ
ftr-472	455	39	branch	branch	NOUN
ftr-472	455	40	,	,	PUNCT
ftr-472	455	41	treating	treat	VERB
ftr-472	455	42	all	all	DET
ftr-472	455	43	gain	gain	NOUN
ftr-472	455	44	(	(	PUNCT
ftr-472	455	45	or	or	CCONJ
ftr-472	455	46	loss	loss	NOUN
ftr-472	455	47	)	)	PUNCT
ftr-472	455	48	from	from	ADP
ftr-472	455	49	the	the	DET
ftr-472	455	50	disposition	disposition	NOUN
ftr-472	455	51	of	of	ADP
ftr-472	455	52	such	such	ADJ
ftr-472	455	53	currency	currency	NOUN
ftr-472	455	54	by	by	ADP
ftr-472	455	55	the	the	DET
ftr-472	455	56	nonu.s	nonu.s	PROPN
ftr-472	456	1	.	.	PUNCT
ftr-472	456	2	branch	branch	NOUN
ftr-472	456	3	as	as	SCONJ
ftr-472	456	4	eci	eci	PROPN
ftr-472	456	5	is	be	AUX
ftr-472	456	6	inconsistent	inconsistent	ADJ
ftr-472	456	7	with	with	ADP
ftr-472	456	8	the	the	DET
ftr-472	456	9	economics	economic	NOUN
ftr-472	456	10	of	of	ADP
ftr-472	456	11	the	the	DET
ftr-472	456	12	transaction	transaction	NOUN
ftr-472	456	13	and	and	CCONJ
ftr-472	456	14	with	with	ADP
ftr-472	456	15	the	the	DET
ftr-472	456	16	likely	likely	ADJ
ftr-472	456	17	treatment	treatment	NOUN
ftr-472	456	18	of	of	ADP
ftr-472	456	19	the	the	DET
ftr-472	456	20	transaction	transaction	NOUN
ftr-472	456	21	by	by	ADP
ftr-472	456	22	the	the	DET
ftr-472	456	23	taxing	tax	VERB
ftr-472	456	24	jurisdiction	jurisdiction	NOUN
ftr-472	456	25	in	in	ADP
ftr-472	456	26	which	which	PRON
ftr-472	456	27	the	the	DET
ftr-472	456	28	non	non	ADJ
ftr-472	456	29	-	-	ADJ
ftr-472	456	30	u.s	u.s	PROPN
ftr-472	456	31	.	.	PROPN
ftr-472	456	32	branch	branch	NOUN
ftr-472	456	33	is	be	AUX
ftr-472	456	34	resident	resident	ADJ
ftr-472	456	35	.	.	PUNCT
ftr-472	457	1	moreover	moreover	ADV
ftr-472	457	2	,	,	PUNCT
ftr-472	457	3	while	while	SCONJ
ftr-472	457	4	the	the	DET
ftr-472	457	5	rules	rule	NOUN
ftr-472	457	6	relating	relate	VERB
ftr-472	457	7	to	to	AUX
ftr-472	457	8	interbranch	interbranch	VERB
ftr-472	457	9	forex	forex	ADJ
ftr-472	457	10	transactions	transaction	NOUN
ftr-472	457	11	'	'	PUNCT
ftr-472	457	12	may	may	AUX
ftr-472	457	13	seem	seem	VERB
ftr-472	457	14	reasonable	reasonable	ADJ
ftr-472	457	15	in	in	ADP
ftr-472	457	16	the	the	DET
ftr-472	457	17	abstract	abstract	NOUN
ftr-472	457	18	,	,	PUNCT
ftr-472	457	19	it	it	PRON
ftr-472	457	20	is	be	AUX
ftr-472	457	21	difficult	difficult	ADJ
ftr-472	457	22	as	as	ADP
ftr-472	457	23	a	a	DET
ftr-472	457	24	practical	practical	ADJ
ftr-472	457	25	or	or	CCONJ
ftr-472	457	26	policy	policy	NOUN
ftr-472	457	27	matter	matter	NOUN
ftr-472	457	28	,	,	PUNCT
ftr-472	457	29	in	in	ADP
ftr-472	457	30	the	the	DET
ftr-472	457	31	case	case	NOUN
ftr-472	457	32	of	of	ADP
ftr-472	457	33	a	a	DET
ftr-472	457	34	dealer	dealer	NOUN
ftr-472	457	35	in	in	ADP
ftr-472	457	36	foreign	foreign	ADJ
ftr-472	457	37	currency	currency	NOUN
ftr-472	457	38	,	,	PUNCT
ftr-472	457	39	to	to	PART
ftr-472	457	40	justify	justify	VERB
ftr-472	457	41	a	a	DET
ftr-472	457	42	rule	rule	NOUN
ftr-472	457	43	that	that	PRON
ftr-472	457	44	distinguishes	distinguish	VERB
ftr-472	457	45	between	between	ADP
ftr-472	457	46	interbranch	interbranch	NOUN
ftr-472	457	47	transfers	transfer	NOUN
ftr-472	457	48	of	of	ADP
ftr-472	457	49	nonfunctional	nonfunctional	ADJ
ftr-472	457	50	currency	currency	NOUN
ftr-472	457	51	by	by	ADP
ftr-472	457	52	the	the	DET
ftr-472	457	53	u.s	u.s	PROPN
ftr-472	457	54	.	.	PROPN
ftr-472	457	55	branch	branch	PROPN
ftr-472	457	56	and	and	CCONJ
ftr-472	457	57	interbranch	interbranch	NOUN
ftr-472	457	58	transfers	transfer	NOUN
ftr-472	457	59	of	of	ADP
ftr-472	457	60	nonfunctional	nonfunctional	ADJ
ftr-472	457	61	currency	currency	NOUN
ftr-472	457	62	to	to	ADP
ftr-472	457	63	the	the	DET
ftr-472	457	64	u.s	u.s	PROPN
ftr-472	457	65	.	.	PROPN
ftr-472	457	66	branch	branch	NOUN
ftr-472	457	67	.	.	PUNCT
ftr-472	458	1	indeed	indeed	ADV
ftr-472	458	2	,	,	PUNCT
ftr-472	458	3	it	it	PRON
ftr-472	458	4	is	be	AUX
ftr-472	458	5	difficult	difficult	ADJ
ftr-472	458	6	to	to	PART
ftr-472	458	7	imagine	imagine	VERB
ftr-472	458	8	that	that	SCONJ
ftr-472	458	9	this	this	DET
ftr-472	458	10	distinction	distinction	NOUN
ftr-472	458	11	was	be	AUX
ftr-472	458	12	carefully	carefully	ADV
ftr-472	458	13	considered	consider	VERB
ftr-472	458	14	and	and	CCONJ
ftr-472	458	15	intended	intend	VERB
ftr-472	458	16	by	by	ADP
ftr-472	458	17	the	the	DET
ftr-472	458	18	drafters	drafter	NOUN
ftr-472	458	19	of	of	ADP
ftr-472	458	20	these	these	DET
ftr-472	458	21	regulations	regulation	NOUN
ftr-472	458	22	.	.	PUNCT
ftr-472	459	1	accordingly	accordingly	ADV
ftr-472	459	2	,	,	PUNCT
ftr-472	459	3	particularly	particularly	ADV
ftr-472	459	4	in	in	ADP
ftr-472	459	5	view	view	NOUN
ftr-472	459	6	of	of	ADP
ftr-472	459	7	the	the	DET
ftr-472	459	8	fact	fact	NOUN
ftr-472	459	9	that	that	SCONJ
ftr-472	459	10	the	the	DET
ftr-472	459	11	regulations	regulation	NOUN
ftr-472	459	12	already	already	ADV
ftr-472	459	13	take	take	VERB
ftr-472	459	14	into	into	ADP
ftr-472	459	15	account	account	NOUN
ftr-472	459	16	interbranch	interbranch	NOUN
ftr-472	459	17	transfers	transfer	NOUN
ftr-472	459	18	of	of	ADP
ftr-472	459	19	foreign	foreign	ADJ
ftr-472	459	20	currency	currency	NOUN
ftr-472	459	21	to	to	ADP
ftr-472	459	22	the	the	DET
ftr-472	459	23	u.s	u.s	PROPN
ftr-472	459	24	.	.	PROPN
ftr-472	459	25	branch	branch	NOUN
ftr-472	459	26	of	of	ADP
ftr-472	459	27	a	a	DET
ftr-472	459	28	foreign	foreign	ADJ
ftr-472	459	29	currency	currency	NOUN
ftr-472	459	30	dealer	dealer	NOUN
ftr-472	459	31	,	,	PUNCT
ftr-472	459	32	the	the	DET
ftr-472	459	33	most	most	ADV
ftr-472	459	34	sensible	sensible	ADJ
ftr-472	459	35	solution	solution	NOUN
ftr-472	459	36	would	would	AUX
ftr-472	459	37	be	be	AUX
ftr-472	459	38	to	to	PART
ftr-472	459	39	extend	extend	VERB
ftr-472	459	40	such	such	ADJ
ftr-472	459	41	treatment	treatment	NOUN
ftr-472	459	42	to	to	ADP
ftr-472	459	43	transfers	transfer	NOUN
ftr-472	459	44	by	by	ADP
ftr-472	459	45	the	the	DET
ftr-472	459	46	u.s	u.s	PROPN
ftr-472	459	47	.	.	PROPN
ftr-472	459	48	branch	branch	NOUN
ftr-472	459	49	.	.	PUNCT
ftr-472	460	1	in	in	ADP
ftr-472	460	2	this	this	DET
ftr-472	460	3	regard	regard	NOUN
ftr-472	460	4	,	,	PUNCT
ftr-472	460	5	the	the	DET
ftr-472	460	6	issues	issue	NOUN
ftr-472	460	7	raised	raise	VERB
ftr-472	460	8	by	by	ADP
ftr-472	460	9	interbranch	interbranch	NOUN
ftr-472	460	10	transfers	transfer	NOUN
ftr-472	460	11	of	of	ADP
ftr-472	460	12	nonfunctional	nonfunctional	ADJ
ftr-472	460	13	currencies	currency	NOUN
ftr-472	460	14	are	be	AUX
ftr-472	460	15	similar	similar	ADJ
ftr-472	460	16	to	to	ADP
ftr-472	460	17	those	those	PRON
ftr-472	460	18	raised	raise	VERB
ftr-472	460	19	by	by	ADP
ftr-472	460	20	the	the	DET
ftr-472	460	21	other	other	ADJ
ftr-472	460	22	global	global	ADJ
ftr-472	460	23	trading	trading	NOUN
ftr-472	460	24	activities	activity	NOUN
ftr-472	460	25	of	of	ADP
ftr-472	460	26	foreign	foreign	ADJ
ftr-472	460	27	banks	bank	NOUN
ftr-472	460	28	,	,	PUNCT
ftr-472	460	29	which	which	PRON
ftr-472	460	30	were	be	AUX
ftr-472	460	31	described	describe	VERB
ftr-472	460	32	in	in	ADP
ftr-472	460	33	this	this	DET
ftr-472	460	34	part	part	NOUN
ftr-472	460	35	li.b.5	li.b.5	NOUN
ftr-472	460	36	and	and	CCONJ
ftr-472	460	37	are	be	AUX
ftr-472	460	38	explored	explore	VERB
ftr-472	460	39	further	far	ADV
ftr-472	460	40	in	in	ADP
ftr-472	460	41	part	part	NOUN
ftr-472	460	42	ii.c	ii.c	VERB
ftr-472	460	43	below	below	ADV
ftr-472	460	44	.	.	PUNCT
ftr-472	461	1	while	while	SCONJ
ftr-472	461	2	a	a	DET
ftr-472	461	3	revision	revision	NOUN
ftr-472	461	4	of	of	ADP
ftr-472	461	5	the	the	DET
ftr-472	461	6	regulations	regulation	NOUN
ftr-472	461	7	to	to	PART
ftr-472	461	8	provide	provide	VERB
ftr-472	461	9	in	in	ADP
ftr-472	461	10	all	all	DET
ftr-472	461	11	cases	case	NOUN
ftr-472	461	12	for	for	ADP
ftr-472	461	13	the	the	DET
ftr-472	461	14	recognition	recognition	NOUN
ftr-472	461	15	60	60	NUM
ftr-472	461	16	.	.	PUNCT
ftr-472	462	1	the	the	DET
ftr-472	462	2	tax	tax	NOUN
ftr-472	462	3	accounting	accounting	NOUN
ftr-472	462	4	rules	rule	NOUN
ftr-472	462	5	for	for	ADP
ftr-472	462	6	inventory	inventory	NOUN
ftr-472	462	7	do	do	AUX
ftr-472	462	8	not	not	PART
ftr-472	462	9	provide	provide	VERB
ftr-472	462	10	guidance	guidance	NOUN
ftr-472	462	11	as	as	ADP
ftr-472	462	12	to	to	ADP
ftr-472	462	13	how	how	SCONJ
ftr-472	462	14	such	such	ADJ
ftr-472	462	15	tracing	tracing	NOUN
ftr-472	462	16	should	should	AUX
ftr-472	462	17	be	be	AUX
ftr-472	462	18	done	do	VERB
ftr-472	462	19	where	where	SCONJ
ftr-472	462	20	the	the	DET
ftr-472	462	21	item	item	NOUN
ftr-472	462	22	of	of	ADP
ftr-472	462	23	foreign	foreign	ADJ
ftr-472	462	24	currency	currency	NOUN
ftr-472	462	25	that	that	PRON
ftr-472	462	26	is	be	AUX
ftr-472	462	27	sold	sell	VERB
ftr-472	462	28	can	can	AUX
ftr-472	462	29	not	not	PART
ftr-472	462	30	specifically	specifically	ADV
ftr-472	462	31	be	be	AUX
ftr-472	462	32	identified	identify	VERB
ftr-472	462	33	.	.	PUNCT
ftr-472	463	1	see	see	VERB
ftr-472	463	2	generally	generally	ADV
ftr-472	463	3	leslie	leslie	PROPN
ftr-472	463	4	i.	i.	PROPN
ftr-472	463	5	schneider	schneider	PROPN
ftr-472	463	6	,	,	PUNCT
ftr-472	463	7	federal	federal	ADJ
ftr-472	463	8	income	income	NOUN
ftr-472	463	9	taxation	taxation	NOUN
ftr-472	463	10	of	of	ADP
ftr-472	463	11	inventories	inventory	NOUN
ftr-472	463	12	§	§	PROPN
ftr-472	463	13	17.07	17.07	NUM
ftr-472	463	14	(	(	PUNCT
ftr-472	463	15	1993	1993	NUM
ftr-472	463	16	)	)	PUNCT
ftr-472	463	17	(	(	PUNCT
ftr-472	463	18	suggesting	suggest	VERB
ftr-472	463	19	reasonable	reasonable	ADJ
ftr-472	463	20	approaches	approach	NOUN
ftr-472	463	21	for	for	ADP
ftr-472	463	22	dealing	deal	VERB
ftr-472	463	23	with	with	ADP
ftr-472	463	24	analogous	analogous	ADJ
ftr-472	463	25	problems	problem	NOUN
ftr-472	463	26	)	)	PUNCT
ftr-472	463	27	.	.	PUNCT
ftr-472	464	1	in	in	ADP
ftr-472	464	2	practice	practice	NOUN
ftr-472	464	3	,	,	PUNCT
ftr-472	464	4	it	it	PRON
ftr-472	464	5	is	be	AUX
ftr-472	464	6	usually	usually	ADV
ftr-472	464	7	the	the	DET
ftr-472	464	8	case	case	NOUN
ftr-472	464	9	that	that	SCONJ
ftr-472	464	10	an	an	DET
ftr-472	464	11	interbranch	interbranch	NOUN
ftr-472	464	12	transfer	transfer	NOUN
ftr-472	464	13	of	of	ADP
ftr-472	464	14	foreign	foreign	ADJ
ftr-472	464	15	currency	currency	NOUN
ftr-472	464	16	occurs	occur	VERB
ftr-472	464	17	when	when	SCONJ
ftr-472	464	18	the	the	DET
ftr-472	464	19	transferee	transferee	NOUN
ftr-472	464	20	branch	branch	NOUN
ftr-472	464	21	needs	need	VERB
ftr-472	464	22	such	such	ADJ
ftr-472	464	23	foreign	foreign	ADJ
ftr-472	464	24	currency	currency	NOUN
ftr-472	464	25	to	to	PART
ftr-472	464	26	cover	cover	VERB
ftr-472	464	27	a	a	DET
ftr-472	464	28	position	position	NOUN
ftr-472	464	29	with	with	ADP
ftr-472	464	30	a	a	DET
ftr-472	464	31	customer	customer	NOUN
ftr-472	464	32	,	,	PUNCT
ftr-472	464	33	so	so	SCONJ
ftr-472	464	34	that	that	SCONJ
ftr-472	464	35	tracing	tracing	NOUN
ftr-472	464	36	should	should	AUX
ftr-472	464	37	not	not	PART
ftr-472	464	38	be	be	AUX
ftr-472	464	39	a	a	DET
ftr-472	464	40	problem	problem	NOUN
ftr-472	464	41	in	in	ADP
ftr-472	464	42	those	those	DET
ftr-472	464	43	situations	situation	NOUN
ftr-472	464	44	.	.	PUNCT
ftr-472	465	1	61	61	NUM
ftr-472	465	2	.	.	PUNCT
ftr-472	466	1	such	such	DET
ftr-472	466	2	a	a	DET
ftr-472	466	3	transfer	transfer	NOUN
ftr-472	466	4	of	of	ADP
ftr-472	466	5	dollars	dollar	NOUN
ftr-472	466	6	by	by	ADP
ftr-472	466	7	the	the	DET
ftr-472	466	8	u.s	u.s	PROPN
ftr-472	466	9	.	.	PROPN
ftr-472	466	10	branch	branch	NOUN
ftr-472	466	11	to	to	ADP
ftr-472	466	12	a	a	DET
ftr-472	466	13	non	non	ADJ
ftr-472	466	14	-	-	ADJ
ftr-472	466	15	u.s	u.s	ADJ
ftr-472	466	16	.	.	PROPN
ftr-472	466	17	branch	branch	NOUN
ftr-472	466	18	should	should	AUX
ftr-472	466	19	be	be	AUX
ftr-472	466	20	viewed	view	VERB
ftr-472	466	21	no	no	ADV
ftr-472	466	22	differently	differently	ADV
ftr-472	466	23	than	than	ADP
ftr-472	466	24	any	any	DET
ftr-472	466	25	other	other	ADJ
ftr-472	466	26	repatriation	repatriation	NOUN
ftr-472	466	27	of	of	ADP
ftr-472	466	28	money	money	NOUN
ftr-472	466	29	by	by	ADP
ftr-472	466	30	the	the	DET
ftr-472	466	31	u.s	u.s	PROPN
ftr-472	466	32	.	.	PROPN
ftr-472	466	33	branch	branch	NOUN
ftr-472	466	34	.	.	PUNCT
ftr-472	467	1	although	although	SCONJ
ftr-472	467	2	the	the	DET
ftr-472	467	3	repatriation	repatriation	NOUN
ftr-472	467	4	could	could	AUX
ftr-472	467	5	give	give	VERB
ftr-472	467	6	rise	rise	NOUN
ftr-472	467	7	to	to	ADP
ftr-472	467	8	branch	branch	NOUN
ftr-472	467	9	profits	profit	NOUN
ftr-472	467	10	tax	tax	NOUN
ftr-472	467	11	implications	implication	NOUN
ftr-472	467	12	(	(	PUNCT
ftr-472	467	13	see	see	VERB
ftr-472	467	14	part	part	NOUN
ftr-472	467	15	iv.a	iv.a	PROPN
ftr-472	467	16	)	)	PUNCT
ftr-472	467	17	,	,	PUNCT
ftr-472	467	18	the	the	DET
ftr-472	467	19	u.s	u.s	PROPN
ftr-472	467	20	.	.	PROPN
ftr-472	467	21	branch	branch	NOUN
ftr-472	467	22	should	should	AUX
ftr-472	467	23	never	never	ADV
ftr-472	467	24	recognize	recognize	VERB
ftr-472	467	25	gain	gain	NOUN
ftr-472	467	26	or	or	CCONJ
ftr-472	467	27	loss	loss	NOUN
ftr-472	467	28	as	as	ADP
ftr-472	467	29	a	a	DET
ftr-472	467	30	result	result	NOUN
ftr-472	467	31	of	of	ADP
ftr-472	467	32	the	the	DET
ftr-472	467	33	repatriation	repatriation	NOUN
ftr-472	467	34	and	and	CCONJ
ftr-472	467	35	should	should	AUX
ftr-472	467	36	not	not	PART
ftr-472	467	37	be	be	AUX
ftr-472	467	38	viewed	view	VERB
ftr-472	467	39	as	as	ADP
ftr-472	467	40	a	a	DET
ftr-472	467	41	"	"	PUNCT
ftr-472	467	42	material	material	ADJ
ftr-472	467	43	factor	factor	NOUN
ftr-472	467	44	in	in	ADP
ftr-472	467	45	the	the	DET
ftr-472	467	46	realization	realization	NOUN
ftr-472	467	47	"	"	PUNCT
ftr-472	467	48	of	of	ADP
ftr-472	467	49	subsequent	subsequent	ADJ
ftr-472	467	50	gain	gain	NOUN
ftr-472	467	51	or	or	CCONJ
ftr-472	467	52	loss	loss	NOUN
ftr-472	467	53	by	by	ADP
ftr-472	467	54	the	the	DET
ftr-472	467	55	non	non	PROPN
ftr-472	467	56	-	-	ADJ
ftr-472	467	57	u.s	u.s	PROPN
ftr-472	467	58	.	.	PROPN
ftr-472	467	59	branch	branch	NOUN
ftr-472	467	60	(	(	PUNCT
ftr-472	467	61	in	in	ADP
ftr-472	467	62	whose	whose	DET
ftr-472	467	63	hands	hand	NOUN
ftr-472	467	64	the	the	DET
ftr-472	467	65	dollars	dollar	NOUN
ftr-472	467	66	are	be	AUX
ftr-472	467	67	likely	likely	ADJ
ftr-472	467	68	to	to	PART
ftr-472	467	69	be	be	AUX
ftr-472	467	70	nonfunctional	nonfunctional	ADJ
ftr-472	467	71	currency	currency	NOUN
ftr-472	467	72	)	)	PUNCT
ftr-472	467	73	upon	upon	SCONJ
ftr-472	467	74	a	a	DET
ftr-472	467	75	disposition	disposition	NOUN
ftr-472	467	76	of	of	ADP
ftr-472	467	77	the	the	DET
ftr-472	467	78	dollars	dollar	NOUN
ftr-472	467	79	by	by	ADP
ftr-472	467	80	that	that	DET
ftr-472	467	81	branch	branch	NOUN
ftr-472	467	82	.	.	PUNCT
ftr-472	468	1	while	while	SCONJ
ftr-472	468	2	the	the	DET
ftr-472	468	3	transfer	transfer	NOUN
ftr-472	468	4	of	of	ADP
ftr-472	468	5	dollars	dollar	NOUN
ftr-472	468	6	by	by	ADP
ftr-472	468	7	the	the	DET
ftr-472	468	8	u.s	u.s	PROPN
ftr-472	468	9	.	.	PROPN
ftr-472	468	10	branch	branch	NOUN
ftr-472	468	11	to	to	ADP
ftr-472	468	12	a	a	DET
ftr-472	468	13	non	non	ADJ
ftr-472	468	14	-	-	ADJ
ftr-472	468	15	u.s	u.s	ADJ
ftr-472	468	16	.	.	PROPN
ftr-472	468	17	branch	branch	NOUN
ftr-472	468	18	does	do	AUX
ftr-472	468	19	not	not	PART
ftr-472	468	20	involve	involve	VERB
ftr-472	468	21	a	a	DET
ftr-472	468	22	transfer	transfer	NOUN
ftr-472	468	23	of	of	ADP
ftr-472	468	24	nonfunctional	nonfunctional	ADJ
ftr-472	468	25	currency	currency	NOUN
ftr-472	468	26	by	by	ADP
ftr-472	468	27	the	the	DET
ftr-472	468	28	u.s	u.s	PROPN
ftr-472	468	29	.	.	PROPN
ftr-472	468	30	branch	branch	NOUN
ftr-472	468	31	,	,	PUNCT
ftr-472	468	32	and	and	CCONJ
ftr-472	468	33	therefore	therefore	ADV
ftr-472	468	34	is	be	AUX
ftr-472	468	35	not	not	PART
ftr-472	468	36	covered	cover	VERB
ftr-472	468	37	by	by	ADP
ftr-472	468	38	regs	reg	NOUN
ftr-472	468	39	.	.	PUNCT
ftr-472	469	1	§	§	PROPN
ftr-472	469	2	1.988	1.988	NUM
ftr-472	469	3	-	-	SYM
ftr-472	469	4	1(a)(10	1(a)(10	NUM
ftr-472	469	5	)	)	PUNCT
ftr-472	469	6	,	,	PUNCT
ftr-472	469	7	if	if	SCONJ
ftr-472	469	8	the	the	DET
ftr-472	469	9	non	non	ADJ
ftr-472	469	10	-	-	ADJ
ftr-472	469	11	u.s	u.s	PROPN
ftr-472	469	12	.	.	PROPN
ftr-472	469	13	branch	branch	NOUN
ftr-472	469	14	acquires	acquire	VERB
ftr-472	469	15	the	the	DET
ftr-472	469	16	dollars	dollar	NOUN
ftr-472	469	17	in	in	ADP
ftr-472	469	18	exchange	exchange	NOUN
ftr-472	469	19	for	for	ADP
ftr-472	469	20	other	other	ADJ
ftr-472	469	21	foreign	foreign	ADJ
ftr-472	469	22	currency	currency	NOUN
ftr-472	469	23	,	,	PUNCT
ftr-472	469	24	the	the	DET
ftr-472	469	25	transfer	transfer	NOUN
ftr-472	469	26	of	of	ADP
ftr-472	469	27	such	such	ADJ
ftr-472	469	28	other	other	ADJ
ftr-472	469	29	currency	currency	NOUN
ftr-472	469	30	to	to	ADP
ftr-472	469	31	the	the	DET
ftr-472	469	32	u.s	u.s	PROPN
ftr-472	469	33	.	.	PROPN
ftr-472	469	34	branch	branch	NOUN
ftr-472	469	35	is	be	AUX
ftr-472	469	36	covered	cover	VERB
ftr-472	469	37	by	by	ADP
ftr-472	469	38	that	that	DET
ftr-472	469	39	provision	provision	NOUN
ftr-472	469	40	.	.	PUNCT
ftr-472	470	1	i	i	PRON
ftr-472	470	2	d.	d.	PROPN
ftr-472	470	3	62	62	NUM
ftr-472	470	4	.	.	PUNCT
ftr-472	471	1	see	see	VERB
ftr-472	471	2	supra	supra	PROPN
ftr-472	471	3	notes	note	NOUN
ftr-472	471	4	47	47	NUM
ftr-472	471	5	,	,	PUNCT
ftr-472	471	6	51	51	NUM
ftr-472	471	7	and	and	CCONJ
ftr-472	471	8	accompanying	accompany	VERB
ftr-472	471	9	text	text	NOUN
ftr-472	471	10	.	.	PUNCT
ftr-472	472	1	[	[	X
ftr-472	472	2	vol	vol	NOUN
ftr-472	472	3	2:1	2:1	NUM
ftr-472	472	4	1994	1994	NUM
ftr-472	472	5	]	]	X
ftr-472	472	6	u.s	u.s	PROPN
ftr-472	472	7	.	.	PROPN
ftr-472	472	8	federal	federal	PROPN
ftr-472	472	9	hzconme	hzconme	PROPN
ftr-472	472	10	taxation	taxation	NOUN
ftr-472	472	11	of	of	ADP
ftr-472	472	12	u.s	u.s	PROPN
ftr-472	472	13	.	.	PROPN
ftr-472	472	14	branches	branch	NOUN
ftr-472	472	15	of	of	ADP
ftr-472	472	16	foreign	foreign	ADJ
ftr-472	472	17	banks	bank	NOUN
ftr-472	472	18	25	25	NUM
ftr-472	472	19	of	of	ADP
ftr-472	472	20	interbranch	interbranch	NOUN
ftr-472	472	21	transfers	transfer	NOUN
ftr-472	472	22	of	of	ADP
ftr-472	472	23	foreign	foreign	ADJ
ftr-472	472	24	currency	currency	NOUN
ftr-472	472	25	by	by	ADP
ftr-472	472	26	forex	forex	ADJ
ftr-472	472	27	dealers	dealer	NOUN
ftr-472	472	28	appears	appear	VERB
ftr-472	472	29	to	to	PART
ftr-472	472	30	be	be	AUX
ftr-472	472	31	entirely	entirely	ADV
ftr-472	472	32	consistent	consistent	ADJ
ftr-472	472	33	with	with	ADP
ftr-472	472	34	the	the	DET
ftr-472	472	35	general	general	ADJ
ftr-472	472	36	approaches	approach	NOUN
ftr-472	472	37	discussed	discuss	VERB
ftr-472	472	38	in	in	ADP
ftr-472	472	39	part	part	NOUN
ftr-472	472	40	h.c	h.c	PROPN
ftr-472	472	41	,	,	PUNCT
ftr-472	472	42	the	the	DET
ftr-472	472	43	details	detail	NOUN
ftr-472	472	44	of	of	ADP
ftr-472	472	45	these	these	DET
ftr-472	472	46	regulations	regulation	NOUN
ftr-472	472	47	should	should	AUX
ftr-472	472	48	take	take	VERB
ftr-472	472	49	into	into	ADP
ftr-472	472	50	account	account	NOUN
ftr-472	472	51	the	the	DET
ftr-472	472	52	considerations	consideration	NOUN
ftr-472	472	53	discussed	discuss	VERB
ftr-472	472	54	in	in	ADP
ftr-472	472	55	part	part	NOUN
ftr-472	472	56	i.c	i.c	PROPN
ftr-472	472	57	,	,	PUNCT
ftr-472	472	58	including	include	VERB
ftr-472	472	59	especially	especially	ADV
ftr-472	472	60	the	the	DET
ftr-472	472	61	need	need	NOUN
ftr-472	472	62	to	to	PART
ftr-472	472	63	ensure	ensure	VERB
ftr-472	472	64	that	that	SCONJ
ftr-472	472	65	these	these	DET
ftr-472	472	66	interbranch	interbranch	NOUN
ftr-472	472	67	transactions	transaction	NOUN
ftr-472	472	68	are	be	AUX
ftr-472	472	69	entered	enter	VERB
ftr-472	472	70	into	into	ADP
ftr-472	472	71	at	at	ADP
ftr-472	472	72	arm	arm	NOUN
ftr-472	472	73	's	's	PART
ftr-472	472	74	length	length	NOUN
ftr-472	472	75	terms.6	terms.6	PROPN
ftr-472	472	76	c.	c.	PROPN
ftr-472	472	77	practical	practical	ADJ
ftr-472	472	78	solutions	solution	NOUN
ftr-472	472	79	;	;	PUNCT
ftr-472	472	80	future	future	ADJ
ftr-472	472	81	prospects	prospect	NOUN
ftr-472	472	82	1	1	NUM
ftr-472	472	83	.	.	PUNCT
ftr-472	473	1	advance	advance	NOUN
ftr-472	473	2	pricing	price	VERB
ftr-472	473	3	agreements.-the	agreements.-the	DET
ftr-472	473	4	rules	rule	NOUN
ftr-472	473	5	for	for	ADP
ftr-472	473	6	determining	determine	VERB
ftr-472	473	7	eci	eci	PROPN
ftr-472	473	8	from	from	ADP
ftr-472	473	9	the	the	DET
ftr-472	473	10	forex	forex	ADJ
ftr-472	473	11	,	,	PUNCT
ftr-472	473	12	swaps	swap	NOUN
ftr-472	473	13	,	,	PUNCT
ftr-472	473	14	and	and	CCONJ
ftr-472	473	15	other	other	ADJ
ftr-472	473	16	derivatives	derivative	NOUN
ftr-472	473	17	businesses	business	NOUN
ftr-472	473	18	of	of	ADP
ftr-472	473	19	foreign	foreign	ADJ
ftr-472	473	20	banks	bank	NOUN
ftr-472	473	21	are	be	AUX
ftr-472	473	22	simply	simply	ADV
ftr-472	473	23	not	not	PART
ftr-472	473	24	workable	workable	ADJ
ftr-472	473	25	,	,	PUNCT
ftr-472	473	26	and	and	CCONJ
ftr-472	473	27	banks	bank	NOUN
ftr-472	473	28	that	that	PRON
ftr-472	473	29	engage	engage	VERB
ftr-472	473	30	in	in	ADP
ftr-472	473	31	these	these	DET
ftr-472	473	32	businesses	business	NOUN
ftr-472	473	33	with	with	ADP
ftr-472	473	34	any	any	DET
ftr-472	473	35	material	material	ADJ
ftr-472	473	36	level	level	NOUN
ftr-472	473	37	of	of	ADP
ftr-472	473	38	global	global	ADJ
ftr-472	473	39	trading	trading	NOUN
ftr-472	473	40	activity	activity	NOUN
ftr-472	473	41	,	,	PUNCT
ftr-472	473	42	including	include	VERB
ftr-472	473	43	interbranch	interbranch	NOUN
ftr-472	473	44	transactions	transaction	NOUN
ftr-472	473	45	and	and	CCONJ
ftr-472	473	46	split	split	ADJ
ftr-472	473	47	hedges	hedge	NOUN
ftr-472	473	48	,	,	PUNCT
ftr-472	473	49	do	do	VERB
ftr-472	473	50	so	so	ADV
ftr-472	473	51	at	at	ADP
ftr-472	473	52	their	their	PRON
ftr-472	473	53	own	own	ADJ
ftr-472	473	54	peril	peril	NOUN
ftr-472	473	55	as	as	ADP
ftr-472	473	56	a	a	DET
ftr-472	473	57	u.s	u.s	PROPN
ftr-472	473	58	.	.	PROPN
ftr-472	473	59	tax	tax	NOUN
ftr-472	473	60	matter	matter	NOUN
ftr-472	473	61	.	.	PUNCT
ftr-472	474	1	fortunately	fortunately	ADV
ftr-472	474	2	,	,	PUNCT
ftr-472	474	3	there	there	PRON
ftr-472	474	4	is	be	VERB
ftr-472	474	5	now	now	ADV
ftr-472	474	6	a	a	DET
ftr-472	474	7	solution	solution	NOUN
ftr-472	474	8	available	available	ADJ
ftr-472	474	9	for	for	ADP
ftr-472	474	10	those	those	DET
ftr-472	474	11	banks	bank	NOUN
ftr-472	474	12	that	that	PRON
ftr-472	474	13	are	be	AUX
ftr-472	474	14	willing	willing	ADJ
ftr-472	474	15	to	to	PART
ftr-472	474	16	incur	incur	VERB
ftr-472	474	17	the	the	DET
ftr-472	474	18	expense	expense	NOUN
ftr-472	474	19	-	-	PUNCT
ftr-472	474	20	in	in	ADP
ftr-472	474	21	terms	term	NOUN
ftr-472	474	22	of	of	ADP
ftr-472	474	23	funds	fund	NOUN
ftr-472	474	24	,	,	PUNCT
ftr-472	474	25	time	time	NOUN
ftr-472	474	26	,	,	PUNCT
ftr-472	474	27	and	and	CCONJ
ftr-472	474	28	management	management	NOUN
ftr-472	474	29	resources	resource	NOUN
ftr-472	474	30	-	-	PUNCT
ftr-472	474	31	to	to	PART
ftr-472	474	32	obtain	obtain	VERB
ftr-472	474	33	advance	advance	NOUN
ftr-472	474	34	pricing	pricing	NOUN
ftr-472	474	35	agreements	agreement	NOUN
ftr-472	474	36	(	(	PUNCT
ftr-472	474	37	apas	apas	PROPN
ftr-472	474	38	)	)	PUNCT
ftr-472	474	39	from	from	ADP
ftr-472	474	40	the	the	DET
ftr-472	474	41	irs	irs	PROPN
ftr-472	474	42	.	.	PUNCT
ftr-472	475	1	significantly	significantly	ADV
ftr-472	475	2	,	,	PUNCT
ftr-472	475	3	the	the	DET
ftr-472	475	4	apa	apa	PROPN
ftr-472	475	5	process	process	NOUN
ftr-472	475	6	may	may	AUX
ftr-472	475	7	be	be	AUX
ftr-472	475	8	coordinated	coordinate	VERB
ftr-472	475	9	with	with	ADP
ftr-472	475	10	agreements	agreement	NOUN
ftr-472	475	11	with	with	ADP
ftr-472	475	12	other	other	ADJ
ftr-472	475	13	taxing	tax	VERB
ftr-472	475	14	authorities	authority	NOUN
ftr-472	475	15	,	,	PUNCT
ftr-472	475	16	either	either	CCONJ
ftr-472	475	17	under	under	ADP
ftr-472	475	18	tax	tax	NOUN
ftr-472	475	19	treaty	treaty	NOUN
ftr-472	475	20	provisions	provision	NOUN
ftr-472	475	21	for	for	ADP
ftr-472	475	22	mutual	mutual	ADJ
ftr-472	475	23	agreements	agreement	NOUN
ftr-472	475	24	by	by	ADP
ftr-472	475	25	competent	competent	ADJ
ftr-472	475	26	authorities	authority	NOUN
ftr-472	475	27	,	,	PUNCT
ftr-472	475	28	or	or	CCONJ
ftr-472	475	29	otherwise	otherwise	ADV
ftr-472	475	30	.	.	PUNCT
ftr-472	476	1	thus	thus	ADV
ftr-472	476	2	,	,	PUNCT
ftr-472	476	3	if	if	SCONJ
ftr-472	476	4	other	other	ADJ
ftr-472	476	5	taxing	tax	VERB
ftr-472	476	6	authorities	authority	NOUN
ftr-472	476	7	are	be	AUX
ftr-472	476	8	willing	willing	ADJ
ftr-472	476	9	to	to	PART
ftr-472	476	10	enter	enter	VERB
ftr-472	476	11	into	into	ADP
ftr-472	476	12	such	such	ADJ
ftr-472	476	13	agreements	agreement	NOUN
ftr-472	476	14	,	,	PUNCT
ftr-472	476	15	a	a	DET
ftr-472	476	16	foreign	foreign	ADJ
ftr-472	476	17	bank	bank	NOUN
ftr-472	476	18	may	may	AUX
ftr-472	476	19	be	be	AUX
ftr-472	476	20	able	able	ADJ
ftr-472	476	21	to	to	PART
ftr-472	476	22	obtain	obtain	VERB
ftr-472	476	23	the	the	DET
ftr-472	476	24	agreement	agreement	NOUN
ftr-472	476	25	of	of	ADP
ftr-472	476	26	the	the	DET
ftr-472	476	27	principal	principal	ADJ
ftr-472	476	28	relevant	relevant	ADJ
ftr-472	476	29	taxing	tax	VERB
ftr-472	476	30	authorities	authority	NOUN
ftr-472	476	31	as	as	ADP
ftr-472	476	32	to	to	ADP
ftr-472	476	33	the	the	DET
ftr-472	476	34	manner	manner	NOUN
ftr-472	476	35	in	in	ADP
ftr-472	476	36	which	which	PRON
ftr-472	476	37	the	the	DET
ftr-472	476	38	business	business	NOUN
ftr-472	476	39	activities	activity	NOUN
ftr-472	476	40	that	that	PRON
ftr-472	476	41	are	be	AUX
ftr-472	476	42	the	the	DET
ftr-472	476	43	subject	subject	NOUN
ftr-472	476	44	of	of	ADP
ftr-472	476	45	the	the	DET
ftr-472	476	46	apa	apa	PROPN
ftr-472	476	47	will	will	AUX
ftr-472	476	48	be	be	AUX
ftr-472	476	49	taxed	tax	VERB
ftr-472	476	50	.	.	PUNCT
ftr-472	477	1	the	the	DET
ftr-472	477	2	apa	apa	PROPN
ftr-472	477	3	is	be	AUX
ftr-472	477	4	,	,	PUNCT
ftr-472	477	5	as	as	SCONJ
ftr-472	477	6	its	its	PRON
ftr-472	477	7	name	name	NOUN
ftr-472	477	8	suggests	suggest	VERB
ftr-472	477	9	,	,	PUNCT
ftr-472	477	10	an	an	DET
ftr-472	477	11	agreement	agreement	NOUN
ftr-472	477	12	between	between	ADP
ftr-472	477	13	the	the	DET
ftr-472	477	14	taxpayer	taxpayer	NOUN
ftr-472	477	15	and	and	CCONJ
ftr-472	477	16	the	the	DET
ftr-472	477	17	irs	irs	PROPN
ftr-472	477	18	setting	set	VERB
ftr-472	477	19	forth	forth	ADV
ftr-472	477	20	,	,	PUNCT
ftr-472	477	21	prospectively	prospectively	ADV
ftr-472	477	22	,	,	PUNCT
ftr-472	477	23	the	the	DET
ftr-472	477	24	transfer	transfer	NOUN
ftr-472	477	25	pricing	pricing	NOUN
ftr-472	477	26	methodologies	methodology	NOUN
ftr-472	477	27	(	(	PUNCT
ftr-472	477	28	tpms	tpms	PROPN
ftr-472	477	29	)	)	PUNCT
ftr-472	477	30	for	for	ADP
ftr-472	477	31	allocating	allocate	VERB
ftr-472	477	32	income	income	NOUN
ftr-472	477	33	and	and	CCONJ
ftr-472	477	34	deductions	deduction	NOUN
ftr-472	477	35	among	among	ADP
ftr-472	477	36	the	the	DET
ftr-472	477	37	united	united	PROPN
ftr-472	477	38	states	states	PROPN
ftr-472	477	39	and	and	CCONJ
ftr-472	477	40	other	other	ADJ
ftr-472	477	41	taxing	tax	VERB
ftr-472	477	42	jurisdictions.64	jurisdictions.64	PROPN
ftr-472	477	43	under	under	ADP
ftr-472	477	44	the	the	DET
ftr-472	477	45	apa	apa	PROPN
ftr-472	477	46	request	request	NOUN
ftr-472	477	47	procedure	procedure	NOUN
ftr-472	477	48	,	,	PUNCT
ftr-472	477	49	the	the	DET
ftr-472	477	50	taxpayer	taxpayer	NOUN
ftr-472	477	51	63	63	NUM
ftr-472	477	52	.	.	PUNCT
ftr-472	478	1	for	for	ADP
ftr-472	478	2	example	example	NOUN
ftr-472	478	3	,	,	PUNCT
ftr-472	478	4	the	the	DET
ftr-472	478	5	regulations	regulation	NOUN
ftr-472	478	6	might	might	AUX
ftr-472	478	7	provide	provide	VERB
ftr-472	478	8	for	for	ADP
ftr-472	478	9	strict	strict	ADJ
ftr-472	478	10	scrutiny	scrutiny	NOUN
ftr-472	478	11	of	of	ADP
ftr-472	478	12	the	the	DET
ftr-472	478	13	terms	term	NOUN
ftr-472	478	14	of	of	ADP
ftr-472	478	15	interbranch	interbranch	NOUN
ftr-472	478	16	transactions	transaction	NOUN
ftr-472	478	17	if	if	SCONJ
ftr-472	478	18	there	there	PRON
ftr-472	478	19	is	be	VERB
ftr-472	478	20	a	a	DET
ftr-472	478	21	pattern	pattern	NOUN
ftr-472	478	22	of	of	ADP
ftr-472	478	23	interbranch	interbranch	NOUN
ftr-472	478	24	transfers	transfer	NOUN
ftr-472	478	25	of	of	ADP
ftr-472	478	26	currency	currency	NOUN
ftr-472	478	27	that	that	PRON
ftr-472	478	28	are	be	AUX
ftr-472	478	29	not	not	PART
ftr-472	478	30	made	make	VERB
ftr-472	478	31	to	to	PART
ftr-472	478	32	satisfy	satisfy	VERB
ftr-472	478	33	the	the	DET
ftr-472	478	34	immediate	immediate	ADJ
ftr-472	478	35	needs	need	NOUN
ftr-472	478	36	of	of	ADP
ftr-472	478	37	the	the	DET
ftr-472	478	38	transferee	transferee	NOUN
ftr-472	478	39	branch	branch	NOUN
ftr-472	478	40	in	in	ADP
ftr-472	478	41	respect	respect	NOUN
ftr-472	478	42	of	of	ADP
ftr-472	478	43	transactions	transaction	NOUN
ftr-472	478	44	with	with	ADP
ftr-472	478	45	third	third	ADJ
ftr-472	478	46	parties	party	NOUN
ftr-472	478	47	,	,	PUNCT
ftr-472	478	48	in	in	ADP
ftr-472	478	49	order	order	NOUN
ftr-472	478	50	to	to	PART
ftr-472	478	51	determine	determine	VERB
ftr-472	478	52	whether	whether	SCONJ
ftr-472	478	53	appreciating	appreciate	VERB
ftr-472	478	54	currencies	currency	NOUN
ftr-472	478	55	are	be	AUX
ftr-472	478	56	being	be	AUX
ftr-472	478	57	"	"	PUNCT
ftr-472	478	58	parked	park	VERB
ftr-472	478	59	"	"	PUNCT
ftr-472	478	60	outside	outside	ADP
ftr-472	478	61	the	the	DET
ftr-472	478	62	united	united	PROPN
ftr-472	478	63	states	states	PROPN
ftr-472	478	64	while	while	SCONJ
ftr-472	478	65	depreciating	depreciate	VERB
ftr-472	478	66	currencies	currency	NOUN
ftr-472	478	67	are	be	AUX
ftr-472	478	68	being	be	AUX
ftr-472	478	69	"	"	PUNCT
ftr-472	478	70	parked	park	VERB
ftr-472	478	71	"	"	PUNCT
ftr-472	478	72	in	in	ADP
ftr-472	478	73	the	the	DET
ftr-472	478	74	united	united	PROPN
ftr-472	478	75	states	states	PROPN
ftr-472	478	76	.	.	PUNCT
ftr-472	479	1	the	the	DET
ftr-472	479	2	recognition	recognition	NOUN
ftr-472	479	3	of	of	ADP
ftr-472	479	4	an	an	DET
ftr-472	479	5	interbranch	interbranch	NOUN
ftr-472	479	6	transfer	transfer	NOUN
ftr-472	479	7	of	of	ADP
ftr-472	479	8	foreign	foreign	ADJ
ftr-472	479	9	currency	currency	NOUN
ftr-472	479	10	should	should	AUX
ftr-472	479	11	not	not	PART
ftr-472	479	12	be	be	AUX
ftr-472	479	13	affected	affect	VERB
ftr-472	479	14	by	by	ADP
ftr-472	479	15	whether	whether	SCONJ
ftr-472	479	16	the	the	DET
ftr-472	479	17	foreign	foreign	ADJ
ftr-472	479	18	currency	currency	NOUN
ftr-472	479	19	is	be	AUX
ftr-472	479	20	transferred	transfer	VERB
ftr-472	479	21	in	in	ADP
ftr-472	479	22	connection	connection	NOUN
ftr-472	479	23	with	with	ADP
ftr-472	479	24	a	a	DET
ftr-472	479	25	larger	large	ADJ
ftr-472	479	26	interbranch	interbranch	NOUN
ftr-472	479	27	transaction	transaction	NOUN
ftr-472	479	28	that	that	PRON
ftr-472	479	29	is	be	AUX
ftr-472	479	30	ignored	ignore	VERB
ftr-472	479	31	for	for	ADP
ftr-472	479	32	federal	federal	ADJ
ftr-472	479	33	income	income	NOUN
ftr-472	479	34	tax	tax	NOUN
ftr-472	479	35	purposes	purpose	NOUN
ftr-472	479	36	(	(	PUNCT
ftr-472	479	37	or	or	CCONJ
ftr-472	479	38	that	that	PRON
ftr-472	479	39	is	be	AUX
ftr-472	479	40	taken	take	VERB
ftr-472	479	41	into	into	ADP
ftr-472	479	42	account	account	NOUN
ftr-472	479	43	under	under	ADP
ftr-472	479	44	other	other	ADJ
ftr-472	479	45	applicable	applicable	ADJ
ftr-472	479	46	rules	rule	NOUN
ftr-472	479	47	)	)	PUNCT
ftr-472	479	48	.	.	PUNCT
ftr-472	480	1	for	for	ADP
ftr-472	480	2	example	example	NOUN
ftr-472	480	3	,	,	PUNCT
ftr-472	480	4	the	the	DET
ftr-472	480	5	result	result	NOUN
ftr-472	480	6	recommended	recommend	VERB
ftr-472	480	7	in	in	ADP
ftr-472	480	8	the	the	DET
ftr-472	480	9	text	text	NOUN
ftr-472	480	10	should	should	AUX
ftr-472	480	11	apply	apply	VERB
ftr-472	480	12	(	(	PUNCT
ftr-472	480	13	and	and	CCONJ
ftr-472	480	14	the	the	DET
ftr-472	480	15	foreign	foreign	ADJ
ftr-472	480	16	currency	currency	NOUN
ftr-472	480	17	should	should	AUX
ftr-472	480	18	be	be	AUX
ftr-472	480	19	treated	treat	VERB
ftr-472	480	20	as	as	ADP
ftr-472	480	21	sold	sell	VERB
ftr-472	480	22	for	for	ADP
ftr-472	480	23	its	its	PRON
ftr-472	480	24	fair	fair	ADJ
ftr-472	480	25	market	market	NOUN
ftr-472	480	26	value	value	NOUN
ftr-472	480	27	)	)	PUNCT
ftr-472	480	28	if	if	SCONJ
ftr-472	480	29	the	the	DET
ftr-472	480	30	u.s	u.s	PROPN
ftr-472	480	31	.	.	PROPN
ftr-472	480	32	branch	branch	NOUN
ftr-472	480	33	delivers	deliver	VERB
ftr-472	480	34	nonfunctional	nonfunctional	ADJ
ftr-472	480	35	currency	currency	NOUN
ftr-472	480	36	to	to	ADP
ftr-472	480	37	a	a	DET
ftr-472	480	38	non	non	ADJ
ftr-472	480	39	-	-	ADJ
ftr-472	480	40	u.s	u.s	ADJ
ftr-472	480	41	.	.	PROPN
ftr-472	480	42	branch	branch	NOUN
ftr-472	480	43	pursuant	pursuant	ADJ
ftr-472	480	44	to	to	ADP
ftr-472	480	45	the	the	DET
ftr-472	480	46	terms	term	NOUN
ftr-472	480	47	(	(	PUNCT
ftr-472	480	48	upon	upon	SCONJ
ftr-472	480	49	the	the	DET
ftr-472	480	50	maturity	maturity	NOUN
ftr-472	480	51	)	)	PUNCT
ftr-472	480	52	of	of	ADP
ftr-472	480	53	a	a	DET
ftr-472	480	54	long	long	ADJ
ftr-472	480	55	-	-	PUNCT
ftr-472	480	56	term	term	NOUN
ftr-472	480	57	forward	forward	ADJ
ftr-472	480	58	contract	contract	NOUN
ftr-472	480	59	between	between	ADP
ftr-472	480	60	those	those	DET
ftr-472	480	61	branches	branch	NOUN
ftr-472	480	62	,	,	PUNCT
ftr-472	480	63	even	even	ADV
ftr-472	480	64	if	if	SCONJ
ftr-472	480	65	the	the	DET
ftr-472	480	66	forward	forward	ADJ
ftr-472	480	67	contract	contract	NOUN
ftr-472	480	68	is	be	AUX
ftr-472	480	69	ignored	ignore	VERB
ftr-472	480	70	entirely	entirely	ADV
ftr-472	480	71	.	.	PUNCT
ftr-472	481	1	if	if	SCONJ
ftr-472	481	2	the	the	DET
ftr-472	481	3	interbranch	interbranch	NOUN
ftr-472	481	4	forward	forward	ADJ
ftr-472	481	5	contract	contract	NOUN
ftr-472	481	6	is	be	AUX
ftr-472	481	7	taken	take	VERB
ftr-472	481	8	into	into	ADP
ftr-472	481	9	account	account	NOUN
ftr-472	481	10	,	,	PUNCT
ftr-472	481	11	there	there	PRON
ftr-472	481	12	may	may	AUX
ftr-472	481	13	also	also	ADV
ftr-472	481	14	be	be	AUX
ftr-472	481	15	gain	gain	NOUN
ftr-472	481	16	or	or	CCONJ
ftr-472	481	17	loss	loss	NOUN
ftr-472	481	18	in	in	ADP
ftr-472	481	19	respect	respect	NOUN
ftr-472	481	20	of	of	ADP
ftr-472	481	21	the	the	DET
ftr-472	481	22	contract	contract	NOUN
ftr-472	481	23	pursuant	pursuant	ADJ
ftr-472	481	24	to	to	ADP
ftr-472	481	25	§	§	PROPN
ftr-472	481	26	988(c)(5	988(c)(5	PROPN
ftr-472	481	27	)	)	PUNCT
ftr-472	481	28	and	and	CCONJ
ftr-472	481	29	regs	reg	NOUN
ftr-472	481	30	.	.	PUNCT
ftr-472	482	1	§	§	PROPN
ftr-472	482	2	1.988	1.988	NUM
ftr-472	482	3	-	-	NUM
ftr-472	482	4	2(d	2(d	NUM
ftr-472	482	5	)	)	PUNCT
ftr-472	482	6	.	.	PUNCT
ftr-472	483	1	64	64	NUM
ftr-472	483	2	.	.	PUNCT
ftr-472	484	1	the	the	DET
ftr-472	484	2	procedures	procedure	NOUN
ftr-472	484	3	to	to	PART
ftr-472	484	4	be	be	AUX
ftr-472	484	5	followed	follow	VERB
ftr-472	484	6	in	in	ADP
ftr-472	484	7	requesting	request	VERB
ftr-472	484	8	an	an	DET
ftr-472	484	9	apa	apa	PROPN
ftr-472	484	10	and	and	CCONJ
ftr-472	484	11	the	the	DET
ftr-472	484	12	scope	scope	NOUN
ftr-472	484	13	and	and	CCONJ
ftr-472	484	14	effect	effect	NOUN
ftr-472	484	15	of	of	ADP
ftr-472	484	16	an	an	DET
ftr-472	484	17	apa	apa	PROPN
ftr-472	484	18	are	be	AUX
ftr-472	484	19	set	set	VERB
ftr-472	484	20	forth	forth	ADV
ftr-472	484	21	in	in	ADP
ftr-472	484	22	rev	rev	PROPN
ftr-472	484	23	.	.	PROPN
ftr-472	484	24	proc	proc	PROPN
ftr-472	484	25	.	.	PUNCT
ftr-472	485	1	91	91	NUM
ftr-472	485	2	-	-	SYM
ftr-472	485	3	22	22	NUM
ftr-472	485	4	,	,	PUNCT
ftr-472	485	5	1991	1991	NUM
ftr-472	485	6	-	-	SYM
ftr-472	485	7	1	1	NUM
ftr-472	485	8	c.b	c.b	PROPN
ftr-472	485	9	.	.	PROPN
ftr-472	485	10	526	526	NUM
ftr-472	485	11	.	.	PUNCT
ftr-472	486	1	as	as	SCONJ
ftr-472	486	2	corrected	correct	VERB
ftr-472	486	3	by	by	ADP
ftr-472	486	4	rev	rev	PROPN
ftr-472	486	5	.	.	PROPN
ftr-472	486	6	proc	proc	PROPN
ftr-472	486	7	.	.	PUNCT
ftr-472	487	1	9122a	9122a	NUM
ftr-472	487	2	,	,	PUNCT
ftr-472	487	3	1991	1991	NUM
ftr-472	487	4	-	-	SYM
ftr-472	487	5	1	1	NUM
ftr-472	487	6	c.b	c.b	PROPN
ftr-472	487	7	.	.	PROPN
ftr-472	487	8	534	534	NUM
ftr-472	487	9	.	.	PUNCT
ftr-472	488	1	the	the	DET
ftr-472	488	2	irs	irs	PROPN
ftr-472	488	3	also	also	ADV
ftr-472	488	4	has	have	AUX
ftr-472	488	5	been	be	AUX
ftr-472	488	6	willing	willing	ADJ
ftr-472	488	7	to	to	PART
ftr-472	488	8	have	have	VERB
ftr-472	488	9	apas	apa	NOUN
ftr-472	488	10	apply	apply	VERB
ftr-472	488	11	retroactively	retroactively	ADV
ftr-472	488	12	to	to	PART
ftr-472	488	13	specified	specified	VERB
ftr-472	488	14	open	open	ADJ
ftr-472	488	15	tax	tax	NOUN
ftr-472	488	16	years	year	NOUN
ftr-472	488	17	.	.	PUNCT
ftr-472	489	1	for	for	ADP
ftr-472	489	2	a	a	DET
ftr-472	489	3	description	description	NOUN
ftr-472	489	4	of	of	ADP
ftr-472	489	5	the	the	DET
ftr-472	489	6	apa	apa	PROPN
ftr-472	489	7	program	program	PROPN
ftr-472	489	8	,	,	PUNCT
ftr-472	489	9	see	see	VERB
ftr-472	489	10	generally	generally	ADV
ftr-472	489	11	robert	robert	PROPN
ftr-472	489	12	e.	e.	PROPN
ftr-472	489	13	florida	florida	PROPN
ftr-472	489	14	tax	tax	PROPN
ftr-472	489	15	review	review	NOUN
ftr-472	489	16	proposes	propose	VERB
ftr-472	489	17	a	a	DET
ftr-472	489	18	tpm	tpm	NOUN
ftr-472	489	19	for	for	ADP
ftr-472	489	20	specific	specific	ADJ
ftr-472	489	21	categories	category	NOUN
ftr-472	489	22	of	of	ADP
ftr-472	489	23	transactions	transaction	NOUN
ftr-472	489	24	,	,	PUNCT
ftr-472	489	25	and	and	CCONJ
ftr-472	489	26	provides	provide	VERB
ftr-472	489	27	data	datum	NOUN
ftr-472	489	28	showing	show	VERB
ftr-472	489	29	that	that	SCONJ
ftr-472	489	30	the	the	DET
ftr-472	489	31	tpm	tpm	PROPN
ftr-472	489	32	produces	produce	VERB
ftr-472	489	33	results	result	NOUN
ftr-472	489	34	in	in	ADP
ftr-472	489	35	those	those	DET
ftr-472	489	36	situations	situation	NOUN
ftr-472	489	37	that	that	PRON
ftr-472	489	38	are	be	AUX
ftr-472	489	39	consistent	consistent	ADJ
ftr-472	489	40	with	with	ADP
ftr-472	489	41	the	the	DET
ftr-472	489	42	arm	arm	NOUN
ftr-472	489	43	's	's	PART
ftr-472	489	44	length	length	NOUN
ftr-472	489	45	standard	standard	NOUN
ftr-472	489	46	of	of	ADP
ftr-472	489	47	section	section	NOUN
ftr-472	489	48	482	482	NUM
ftr-472	489	49	.	.	PUNCT
ftr-472	490	1	the	the	DET
ftr-472	490	2	irs	irs	PROPN
ftr-472	490	3	evaluates	evaluate	VERB
ftr-472	490	4	the	the	DET
ftr-472	490	5	request	request	NOUN
ftr-472	490	6	and	and	CCONJ
ftr-472	490	7	,	,	PUNCT
ftr-472	490	8	if	if	SCONJ
ftr-472	490	9	it	it	PRON
ftr-472	490	10	reaches	reach	VERB
ftr-472	490	11	an	an	DET
ftr-472	490	12	agreement	agreement	NOUN
ftr-472	490	13	with	with	ADP
ftr-472	490	14	the	the	DET
ftr-472	490	15	taxpayer	taxpayer	NOUN
ftr-472	490	16	as	as	ADP
ftr-472	490	17	to	to	ADP
ftr-472	490	18	an	an	DET
ftr-472	490	19	acceptable	acceptable	ADJ
ftr-472	490	20	tpm	tpm	PROPN
ftr-472	490	21	,	,	PUNCT
ftr-472	490	22	the	the	DET
ftr-472	490	23	irs	irs	PROPN
ftr-472	490	24	and	and	CCONJ
ftr-472	490	25	the	the	DET
ftr-472	490	26	taxpayer	taxpayer	NOUN
ftr-472	490	27	execute	execute	VERB
ftr-472	490	28	an	an	DET
ftr-472	490	29	apa	apa	PROPN
ftr-472	490	30	.	.	PUNCT
ftr-472	491	1	the	the	DET
ftr-472	491	2	apa	apa	PROPN
ftr-472	491	3	is	be	AUX
ftr-472	491	4	a	a	DET
ftr-472	491	5	binding	bind	VERB
ftr-472	491	6	contract	contract	NOUN
ftr-472	491	7	,	,	PUNCT
ftr-472	491	8	and	and	CCONJ
ftr-472	491	9	it	it	PRON
ftr-472	491	10	has	have	VERB
ftr-472	491	11	a	a	DET
ftr-472	491	12	stated	state	VERB
ftr-472	491	13	term	term	NOUN
ftr-472	491	14	,	,	PUNCT
ftr-472	491	15	which	which	PRON
ftr-472	491	16	can	can	AUX
ftr-472	491	17	be	be	AUX
ftr-472	491	18	renewed	renew	VERB
ftr-472	491	19	by	by	ADP
ftr-472	491	20	agreement	agreement	NOUN
ftr-472	491	21	of	of	ADP
ftr-472	491	22	the	the	DET
ftr-472	491	23	parties	party	NOUN
ftr-472	491	24	.	.	PUNCT
ftr-472	492	1	if	if	SCONJ
ftr-472	492	2	the	the	DET
ftr-472	492	3	taxpayer	taxpayer	NOUN
ftr-472	492	4	complies	comply	VERB
ftr-472	492	5	with	with	ADP
ftr-472	492	6	the	the	DET
ftr-472	492	7	terms	term	NOUN
ftr-472	492	8	and	and	CCONJ
ftr-472	492	9	conditions	condition	NOUN
ftr-472	492	10	of	of	ADP
ftr-472	492	11	the	the	DET
ftr-472	492	12	apa	apa	PROPN
ftr-472	492	13	,	,	PUNCT
ftr-472	492	14	the	the	DET
ftr-472	492	15	irs	irs	PROPN
ftr-472	492	16	will	will	AUX
ftr-472	492	17	regard	regard	VERB
ftr-472	492	18	the	the	DET
ftr-472	492	19	results	result	NOUN
ftr-472	492	20	of	of	ADP
ftr-472	492	21	applying	apply	VERB
ftr-472	492	22	the	the	DET
ftr-472	492	23	tpm	tpm	PROPN
ftr-472	492	24	as	as	ADP
ftr-472	492	25	satisfying	satisfy	VERB
ftr-472	492	26	the	the	DET
ftr-472	492	27	arm	arm	NOUN
ftr-472	492	28	's	's	PART
ftr-472	492	29	length	length	NOUN
ftr-472	492	30	standard	standard	NOUN
ftr-472	492	31	of	of	ADP
ftr-472	492	32	section	section	NOUN
ftr-472	492	33	482	482	NUM
ftr-472	492	34	and	and	CCONJ
ftr-472	492	35	will	will	AUX
ftr-472	492	36	not	not	PART
ftr-472	492	37	contest	contest	VERB
ftr-472	492	38	the	the	DET
ftr-472	492	39	application	application	NOUN
ftr-472	492	40	of	of	ADP
ftr-472	492	41	the	the	DET
ftr-472	492	42	tpm	tpm	PROPN
ftr-472	492	43	to	to	ADP
ftr-472	492	44	the	the	DET
ftr-472	492	45	subject	subject	ADJ
ftr-472	492	46	matter	matter	NOUN
ftr-472	492	47	of	of	ADP
ftr-472	492	48	the	the	DET
ftr-472	492	49	apa.65	apa.65	NOUN
ftr-472	492	50	although	although	SCONJ
ftr-472	492	51	the	the	DET
ftr-472	492	52	apa	apa	PROPN
ftr-472	492	53	process	process	NOUN
ftr-472	492	54	and	and	CCONJ
ftr-472	492	55	any	any	DET
ftr-472	492	56	resulting	result	VERB
ftr-472	492	57	agreement	agreement	NOUN
ftr-472	492	58	are	be	AUX
ftr-472	492	59	confidential	confidential	ADJ
ftr-472	492	60	,	,	PUNCT
ftr-472	492	61	it	it	PRON
ftr-472	492	62	is	be	AUX
ftr-472	492	63	generally	generally	ADV
ftr-472	492	64	understood	understand	VERB
ftr-472	492	65	that	that	SCONJ
ftr-472	492	66	a	a	DET
ftr-472	492	67	number	number	NOUN
ftr-472	492	68	of	of	ADP
ftr-472	492	69	foreign	foreign	ADJ
ftr-472	492	70	banks	bank	NOUN
ftr-472	492	71	and	and	CCONJ
ftr-472	492	72	other	other	ADJ
ftr-472	492	73	dealers	dealer	NOUN
ftr-472	492	74	in	in	ADP
ftr-472	492	75	financial	financial	ADJ
ftr-472	492	76	products	product	NOUN
ftr-472	492	77	have	have	AUX
ftr-472	492	78	submitted	submit	VERB
ftr-472	492	79	requests	request	NOUN
ftr-472	492	80	for	for	ADP
ftr-472	492	81	apas	apas	NOUN
ftr-472	492	82	,	,	PUNCT
ftr-472	492	83	and	and	CCONJ
ftr-472	492	84	that	that	SCONJ
ftr-472	492	85	several	several	ADJ
ftr-472	492	86	such	such	ADJ
ftr-472	492	87	agreements	agreement	NOUN
ftr-472	492	88	have	have	AUX
ftr-472	492	89	been	be	AUX
ftr-472	492	90	finalized	finalize	VERB
ftr-472	492	91	to	to	ADP
ftr-472	492	92	date	date	NOUN
ftr-472	492	93	.	.	PUNCT
ftr-472	493	1	several	several	ADJ
ftr-472	493	2	of	of	ADP
ftr-472	493	3	these	these	DET
ftr-472	493	4	agreements	agreement	NOUN
ftr-472	493	5	have	have	AUX
ftr-472	493	6	involved	involve	VERB
ftr-472	493	7	tax	tax	NOUN
ftr-472	493	8	authorities	authority	NOUN
ftr-472	493	9	from	from	ADP
ftr-472	493	10	other	other	ADJ
ftr-472	493	11	countries	country	NOUN
ftr-472	493	12	.	.	PUNCT
ftr-472	494	1	the	the	DET
ftr-472	494	2	irs	irs	PROPN
ftr-472	494	3	has	have	AUX
ftr-472	494	4	announced	announce	VERB
ftr-472	494	5	its	its	PRON
ftr-472	494	6	intention	intention	NOUN
ftr-472	494	7	to	to	PART
ftr-472	494	8	publish	publish	VERB
ftr-472	494	9	generic	generic	ADJ
ftr-472	494	10	guidance	guidance	NOUN
ftr-472	494	11	regarding	regard	VERB
ftr-472	494	12	approaches	approach	NOUN
ftr-472	494	13	taken	take	VERB
ftr-472	494	14	in	in	ADP
ftr-472	494	15	apas	apa	NOUN
ftr-472	494	16	with	with	ADP
ftr-472	494	17	respect	respect	NOUN
ftr-472	494	18	to	to	ADP
ftr-472	494	19	specific	specific	ADJ
ftr-472	494	20	industries	industry	NOUN
ftr-472	494	21	once	once	ADV
ftr-472	494	22	a	a	DET
ftr-472	494	23	sufficient	sufficient	ADJ
ftr-472	494	24	number	number	NOUN
ftr-472	494	25	of	of	ADP
ftr-472	494	26	apas	apa	NOUN
ftr-472	494	27	in	in	ADP
ftr-472	494	28	the	the	DET
ftr-472	494	29	industry	industry	NOUN
ftr-472	494	30	have	have	AUX
ftr-472	494	31	been	be	AUX
ftr-472	494	32	issued	issue	VERB
ftr-472	494	33	to	to	PART
ftr-472	494	34	ensure	ensure	VERB
ftr-472	494	35	that	that	SCONJ
ftr-472	494	36	the	the	DET
ftr-472	494	37	identity	identity	NOUN
ftr-472	494	38	of	of	ADP
ftr-472	494	39	particular	particular	ADJ
ftr-472	494	40	taxpayers	taxpayer	NOUN
ftr-472	494	41	can	can	AUX
ftr-472	494	42	not	not	PART
ftr-472	494	43	be	be	AUX
ftr-472	494	44	determined	determine	VERB
ftr-472	494	45	.	.	PUNCT
ftr-472	495	1	66	66	NUM
ftr-472	495	2	recently	recently	ADV
ftr-472	495	3	,	,	PUNCT
ftr-472	495	4	in	in	ADP
ftr-472	495	5	notice	notice	NOUN
ftr-472	495	6	94	94	NUM
ftr-472	495	7	-	-	SYM
ftr-472	495	8	40	40	NUM
ftr-472	495	9	,	,	PUNCT
ftr-472	495	10	the	the	DET
ftr-472	495	11	irs	irs	PROPN
ftr-472	495	12	described	describe	VERB
ftr-472	495	13	its	its	PRON
ftr-472	495	14	experience	experience	NOUN
ftr-472	495	15	in	in	ADP
ftr-472	495	16	concluding	conclude	VERB
ftr-472	495	17	apas	apa	NOUN
ftr-472	495	18	with	with	ADP
ftr-472	495	19	several	several	ADJ
ftr-472	495	20	taxpayers	taxpayer	NOUN
ftr-472	495	21	that	that	PRON
ftr-472	495	22	have	have	VERB
ftr-472	495	23	functionally	functionally	ADV
ftr-472	495	24	fully	fully	ADV
ftr-472	495	25	integrated	integrate	VERB
ftr-472	495	26	operations	operation	NOUN
ftr-472	495	27	in	in	ADP
ftr-472	495	28	the	the	DET
ftr-472	495	29	global	global	ADJ
ftr-472	495	30	trading	trading	NOUN
ftr-472	495	31	of	of	ADP
ftr-472	495	32	commodities	commodity	NOUN
ftr-472	495	33	and	and	CCONJ
ftr-472	495	34	derivative	derivative	ADJ
ftr-472	495	35	financial	financial	ADJ
ftr-472	495	36	products.67	products.67	NOUN
ftr-472	495	37	from	from	ADP
ftr-472	495	38	reports	report	NOUN
ftr-472	495	39	regarding	regard	VERB
ftr-472	495	40	finalized	finalize	VERB
ftr-472	495	41	and	and	CCONJ
ftr-472	495	42	pending	pende	VERB
ftr-472	495	43	apas	apa	NOUN
ftr-472	495	44	and	and	CCONJ
ftr-472	495	45	from	from	ADP
ftr-472	495	46	notice	notice	NOUN
ftr-472	495	47	94	94	NUM
ftr-472	495	48	-	-	SYM
ftr-472	495	49	40	40	NUM
ftr-472	495	50	,	,	PUNCT
ftr-472	495	51	it	it	PRON
ftr-472	495	52	appears	appear	VERB
ftr-472	495	53	that	that	SCONJ
ftr-472	495	54	taxpayers	taxpayer	NOUN
ftr-472	495	55	and	and	CCONJ
ftr-472	495	56	the	the	DET
ftr-472	495	57	irs	irs	PROPN
ftr-472	495	58	have	have	AUX
ftr-472	495	59	sought	seek	VERB
ftr-472	495	60	to	to	PART
ftr-472	495	61	devise	devise	VERB
ftr-472	495	62	tpms	tpm	NOUN
ftr-472	495	63	that	that	PRON
ftr-472	495	64	are	be	AUX
ftr-472	495	65	appropriate	appropriate	ADJ
ftr-472	495	66	to	to	ADP
ftr-472	495	67	the	the	DET
ftr-472	495	68	economics	economic	NOUN
ftr-472	495	69	of	of	ADP
ftr-472	495	70	the	the	DET
ftr-472	495	71	particular	particular	ADJ
ftr-472	495	72	business	business	NOUN
ftr-472	495	73	activities	activity	NOUN
ftr-472	495	74	involved	involve	VERB
ftr-472	495	75	ackerman	ackerman	PROPN
ftr-472	495	76	,	,	PUNCT
ftr-472	495	77	et	et	PROPN
ftr-472	495	78	al	al	PROPN
ftr-472	495	79	.	.	PROPN
ftr-472	495	80	,	,	PUNCT
ftr-472	495	81	irs	irs	PROPN
ftr-472	495	82	,	,	PUNCT
ftr-472	495	83	office	office	NOUN
ftr-472	495	84	of	of	ADP
ftr-472	495	85	associate	associate	ADJ
ftr-472	495	86	chief	chief	ADJ
ftr-472	495	87	counsel	counsel	NOUN
ftr-472	495	88	(	(	PUNCT
ftr-472	495	89	international	international	ADJ
ftr-472	495	90	)	)	PUNCT
ftr-472	495	91	,	,	PUNCT
ftr-472	495	92	the	the	DET
ftr-472	495	93	advance	advance	NOUN
ftr-472	495	94	pricing	pricing	NOUN
ftr-472	495	95	agreement	agreement	NOUN
ftr-472	495	96	(	(	PUNCT
ftr-472	495	97	apa	apa	PROPN
ftr-472	495	98	)	)	PUNCT
ftr-472	495	99	program	program	NOUN
ftr-472	495	100	:	:	PUNCT
ftr-472	495	101	a	a	DET
ftr-472	495	102	model	model	NOUN
ftr-472	495	103	alternative	alternative	NOUN
ftr-472	495	104	to	to	ADP
ftr-472	495	105	the	the	DET
ftr-472	495	106	dispute	dispute	NOUN
ftr-472	495	107	resolution	resolution	NOUN
ftr-472	495	108	process	process	NOUN
ftr-472	495	109	,	,	PUNCT
ftr-472	495	110	12	12	NUM
ftr-472	495	111	daily	daily	ADJ
ftr-472	495	112	tax	tax	NOUN
ftr-472	495	113	report	report	NOUN
ftr-472	495	114	l1	l1	PROPN
ftr-472	495	115	(	(	PUNCT
ftr-472	495	116	jan	jan	PROPN
ftr-472	495	117	.	.	PROPN
ftr-472	495	118	19	19	NUM
ftr-472	495	119	,	,	PUNCT
ftr-472	495	120	1994	1994	NUM
ftr-472	495	121	)	)	PUNCT
ftr-472	495	122	.	.	PUNCT
ftr-472	496	1	see	see	VERB
ftr-472	496	2	also	also	ADV
ftr-472	496	3	irs	irs	PROPN
ftr-472	496	4	,	,	PUNCT
ftr-472	496	5	advance	advance	ADJ
ftr-472	496	6	pricing	pricing	NOUN
ftr-472	496	7	agreements	agreement	NOUN
ftr-472	496	8	(	(	PUNCT
ftr-472	496	9	apas	apas	PROPN
ftr-472	496	10	)	)	PUNCT
ftr-472	496	11	,	,	PUNCT
ftr-472	496	12	fs-94	fs-94	NOUN
ftr-472	496	13	-	-	SYM
ftr-472	496	14	5	5	NUM
ftr-472	496	15	,	,	PUNCT
ftr-472	496	16	33	33	NUM
ftr-472	496	17	highlights	highlight	NOUN
ftr-472	496	18	&	&	CCONJ
ftr-472	496	19	documents	document	NOUN
ftr-472	496	20	487	487	NUM
ftr-472	496	21	(	(	PUNCT
ftr-472	496	22	apr	apr	NOUN
ftr-472	496	23	.	.	PROPN
ftr-472	496	24	12	12	NUM
ftr-472	496	25	,	,	PUNCT
ftr-472	496	26	1994	1994	NUM
ftr-472	496	27	)	)	PUNCT
ftr-472	496	28	,	,	PUNCT
ftr-472	496	29	providing	provide	VERB
ftr-472	496	30	an	an	DET
ftr-472	496	31	update	update	NOUN
ftr-472	496	32	of	of	ADP
ftr-472	496	33	the	the	DET
ftr-472	496	34	apa	apa	PROPN
ftr-472	496	35	program	program	NOUN
ftr-472	496	36	as	as	ADP
ftr-472	496	37	of	of	ADP
ftr-472	496	38	march	march	PROPN
ftr-472	496	39	31	31	NUM
ftr-472	496	40	,	,	PUNCT
ftr-472	496	41	1994	1994	NUM
ftr-472	496	42	.	.	PUNCT
ftr-472	497	1	65	65	NUM
ftr-472	497	2	.	.	X
ftr-472	498	1	like	like	ADP
ftr-472	498	2	other	other	ADJ
ftr-472	498	3	contracts	contract	NOUN
ftr-472	498	4	,	,	PUNCT
ftr-472	498	5	however	however	ADV
ftr-472	498	6	,	,	PUNCT
ftr-472	498	7	an	an	DET
ftr-472	498	8	apa	apa	PROPN
ftr-472	498	9	may	may	AUX
ftr-472	498	10	be	be	AUX
ftr-472	498	11	canceled	cancel	VERB
ftr-472	498	12	or	or	CCONJ
ftr-472	498	13	renegotiated	renegotiate	VERB
ftr-472	498	14	as	as	ADP
ftr-472	498	15	a	a	DET
ftr-472	498	16	result	result	NOUN
ftr-472	498	17	of	of	ADP
ftr-472	498	18	a	a	DET
ftr-472	498	19	mistake	mistake	NOUN
ftr-472	498	20	of	of	ADP
ftr-472	498	21	fact	fact	NOUN
ftr-472	498	22	or	or	CCONJ
ftr-472	498	23	a	a	DET
ftr-472	498	24	change	change	NOUN
ftr-472	498	25	in	in	ADP
ftr-472	498	26	underlying	underlie	VERB
ftr-472	498	27	facts	fact	NOUN
ftr-472	498	28	or	or	CCONJ
ftr-472	498	29	assumptions	assumption	NOUN
ftr-472	498	30	,	,	PUNCT
ftr-472	498	31	or	or	CCONJ
ftr-472	498	32	revoked	revoke	VERB
ftr-472	498	33	on	on	ADP
ftr-472	498	34	account	account	NOUN
ftr-472	498	35	of	of	ADP
ftr-472	498	36	misrepresentations	misrepresentation	NOUN
ftr-472	498	37	or	or	CCONJ
ftr-472	498	38	fraud	fraud	NOUN
ftr-472	498	39	.	.	PUNCT
ftr-472	499	1	rev	rev	PROPN
ftr-472	499	2	.	.	PROPN
ftr-472	499	3	proc	proc	PROPN
ftr-472	499	4	.	.	PUNCT
ftr-472	500	1	91	91	NUM
ftr-472	500	2	-	-	SYM
ftr-472	500	3	22	22	NUM
ftr-472	500	4	,	,	PUNCT
ftr-472	500	5	supra	supra	NOUN
ftr-472	500	6	note	note	NOUN
ftr-472	500	7	64	64	NUM
ftr-472	500	8	,	,	PUNCT
ftr-472	500	9	§	§	PROPN
ftr-472	500	10	10.05	10.05	NUM
ftr-472	500	11	-	-	SYM
ftr-472	500	12	07	07	NUM
ftr-472	500	13	.	.	PUNCT
ftr-472	501	1	66	66	NUM
ftr-472	501	2	.	.	PUNCT
ftr-472	502	1	u.s	u.s	PROPN
ftr-472	502	2	.	.	PROPN
ftr-472	502	3	dep't	dep't	NOUN
ftr-472	502	4	of	of	ADP
ftr-472	502	5	the	the	DET
ftr-472	502	6	treasury	treasury	PROPN
ftr-472	502	7	&	&	CCONJ
ftr-472	502	8	irs	irs	PROPN
ftr-472	502	9	,	,	PUNCT
ftr-472	502	10	tax	tax	NOUN
ftr-472	502	11	compliance	compliance	NOUN
ftr-472	502	12	in	in	ADP
ftr-472	502	13	a	a	DET
ftr-472	502	14	global	global	ADJ
ftr-472	502	15	economy	economy	NOUN
ftr-472	502	16	:	:	PUNCT
ftr-472	502	17	statement	statement	NOUN
ftr-472	502	18	of	of	ADP
ftr-472	502	19	policy	policy	NOUN
ftr-472	502	20	and	and	CCONJ
ftr-472	502	21	action	action	NOUN
ftr-472	502	22	plan	plan	NOUN
ftr-472	502	23	,	,	PUNCT
ftr-472	502	24	93	93	NUM
ftr-472	502	25	tnt	tnt	PROPN
ftr-472	502	26	257	257	NUM
ftr-472	502	27	-	-	SYM
ftr-472	502	28	16	16	NUM
ftr-472	502	29	(	(	PUNCT
ftr-472	502	30	dec	dec	PROPN
ftr-472	502	31	.	.	PROPN
ftr-472	502	32	20	20	NUM
ftr-472	502	33	,	,	PUNCT
ftr-472	502	34	1993	1993	NUM
ftr-472	502	35	)	)	PUNCT
ftr-472	502	36	(	(	PUNCT
ftr-472	502	37	lexis	lexis	X
ftr-472	502	38	,	,	PUNCT
ftr-472	502	39	fedtax	fedtax	NOUN
ftr-472	502	40	lib	lib	PROPN
ftr-472	502	41	.	.	PUNCT
ftr-472	502	42	,	,	PUNCT
ftr-472	502	43	tnt	tnt	NOUN
ftr-472	502	44	file	file	NOUN
ftr-472	502	45	)	)	PUNCT
ftr-472	502	46	.	.	PUNCT
ftr-472	503	1	see	see	VERB
ftr-472	503	2	international	international	ADJ
ftr-472	503	3	taxes	taxis	NOUN
ftr-472	503	4	:	:	PUNCT
ftr-472	503	5	irs	irs	PROPN
ftr-472	503	6	beginning	begin	VERB
ftr-472	503	7	work	work	NOUN
ftr-472	503	8	on	on	ADP
ftr-472	503	9	advance	advance	NOUN
ftr-472	503	10	pricing	pricing	NOUN
ftr-472	503	11	agreement	agreement	NOUN
ftr-472	503	12	guidance	guidance	NOUN
ftr-472	503	13	,	,	PUNCT
ftr-472	503	14	culbertson	culbertson	PROPN
ftr-472	503	15	says	say	VERB
ftr-472	503	16	,	,	PUNCT
ftr-472	503	17	61	61	NUM
ftr-472	503	18	daily	daily	ADJ
ftr-472	503	19	rep	rep	PROPN
ftr-472	503	20	.	.	PROPN
ftr-472	503	21	executives	executive	NOUN
ftr-472	503	22	,	,	PUNCT
ftr-472	503	23	mar	mar	PROPN
ftr-472	503	24	.	.	PROPN
ftr-472	503	25	4	4	NUM
ftr-472	503	26	,	,	PUNCT
ftr-472	503	27	1992	1992	NUM
ftr-472	503	28	,	,	PUNCT
ftr-472	503	29	at	at	ADP
ftr-472	503	30	6	6	NUM
ftr-472	503	31	-	-	SYM
ftr-472	503	32	7	7	NUM
ftr-472	503	33	.	.	NOUN
ftr-472	503	34	67	67	NUM
ftr-472	503	35	.	.	PUNCT
ftr-472	504	1	notice	notice	VERB
ftr-472	504	2	94	94	NUM
ftr-472	504	3	-	-	SYM
ftr-472	504	4	40	40	NUM
ftr-472	504	5	,	,	PUNCT
ftr-472	504	6	1994	1994	NUM
ftr-472	504	7	-	-	SYM
ftr-472	504	8	17	17	NUM
ftr-472	504	9	i.r.b	i.r.b	NOUN
ftr-472	504	10	.	.	PUNCT
ftr-472	505	1	(	(	PUNCT
ftr-472	505	2	april	april	PROPN
ftr-472	505	3	25	25	NUM
ftr-472	505	4	)	)	PUNCT
ftr-472	505	5	,	,	PUNCT
ftr-472	505	6	33	33	NUM
ftr-472	505	7	highlights	highlight	NOUN
ftr-472	505	8	&	&	CCONJ
ftr-472	505	9	documents	document	NOUN
ftr-472	505	10	488	488	NUM
ftr-472	505	11	(	(	PUNCT
ftr-472	505	12	apr	apr	PROPN
ftr-472	505	13	.	.	PROPN
ftr-472	505	14	12	12	NUM
ftr-472	505	15	,	,	PUNCT
ftr-472	505	16	1994	1994	NUM
ftr-472	505	17	)	)	PUNCT
ftr-472	505	18	.	.	PUNCT
ftr-472	506	1	according	accord	VERB
ftr-472	506	2	to	to	ADP
ftr-472	506	3	the	the	DET
ftr-472	506	4	notice	notice	NOUN
ftr-472	506	5	,	,	PUNCT
ftr-472	506	6	global	global	ADJ
ftr-472	506	7	trading	trading	NOUN
ftr-472	506	8	operations	operation	NOUN
ftr-472	506	9	are	be	AUX
ftr-472	506	10	functionally	functionally	ADV
ftr-472	506	11	fully	fully	ADV
ftr-472	506	12	integrated	integrate	VERB
ftr-472	506	13	if	if	SCONJ
ftr-472	506	14	there	there	PRON
ftr-472	506	15	is	be	VERB
ftr-472	506	16	centralized	centralized	ADJ
ftr-472	506	17	management	management	NOUN
ftr-472	506	18	of	of	ADP
ftr-472	506	19	risk	risk	NOUN
ftr-472	506	20	and	and	CCONJ
ftr-472	506	21	personnel	personnel	NOUN
ftr-472	506	22	,	,	PUNCT
ftr-472	506	23	so	so	SCONJ
ftr-472	506	24	that	that	SCONJ
ftr-472	506	25	a	a	DET
ftr-472	506	26	single	single	ADJ
ftr-472	506	27	global	global	ADJ
ftr-472	506	28	book	book	NOUN
ftr-472	506	29	is	be	AUX
ftr-472	506	30	maintained	maintain	VERB
ftr-472	506	31	under	under	ADP
ftr-472	506	32	the	the	DET
ftr-472	506	33	supervision	supervision	NOUN
ftr-472	506	34	of	of	ADP
ftr-472	506	35	a	a	DET
ftr-472	506	36	head	head	NOUN
ftr-472	506	37	trader	trader	NOUN
ftr-472	506	38	(	(	PUNCT
ftr-472	506	39	rather	rather	ADV
ftr-472	506	40	than	than	ADP
ftr-472	506	41	separate	separate	ADJ
ftr-472	506	42	books	book	NOUN
ftr-472	506	43	for	for	ADP
ftr-472	506	44	different	different	ADJ
ftr-472	506	45	trading	trading	NOUN
ftr-472	506	46	locations	location	NOUN
ftr-472	506	47	)	)	PUNCT
ftr-472	506	48	,	,	PUNCT
ftr-472	506	49	and	and	CCONJ
ftr-472	506	50	the	the	DET
ftr-472	506	51	trading	trading	NOUN
ftr-472	506	52	authority	authority	NOUN
ftr-472	506	53	for	for	ADP
ftr-472	506	54	that	that	DET
ftr-472	506	55	book	book	NOUN
ftr-472	506	56	is	be	AUX
ftr-472	506	57	"	"	PUNCT
ftr-472	506	58	passed	pass	VERB
ftr-472	506	59	"	"	PUNCT
ftr-472	506	60	from	from	ADP
ftr-472	506	61	trading	trading	NOUN
ftr-472	506	62	location	location	NOUN
ftr-472	506	63	to	to	ADP
ftr-472	506	64	trading	trading	NOUN
ftr-472	506	65	location	location	NOUN
ftr-472	506	66	at	at	ADP
ftr-472	506	67	the	the	DET
ftr-472	506	68	close	close	NOUN
ftr-472	506	69	of	of	ADP
ftr-472	506	70	each	each	DET
ftr-472	506	71	trading	trading	NOUN
ftr-472	506	72	day	day	NOUN
ftr-472	506	73	for	for	ADP
ftr-472	506	74	that	that	DET
ftr-472	506	75	trading	trading	NOUN
ftr-472	506	76	location	location	NOUN
ftr-472	506	77	.	.	PUNCT
ftr-472	507	1	[	[	X
ftr-472	507	2	vol	vol	NOUN
ftr-472	507	3	2:1	2:1	NUM
ftr-472	507	4	1994	1994	NUM
ftr-472	507	5	]	]	X
ftr-472	507	6	u.s	u.s	PROPN
ftr-472	507	7	.	.	PROPN
ftr-472	507	8	federal	federal	ADJ
ftr-472	507	9	income	income	NOUN
ftr-472	507	10	taxation	taxation	NOUN
ftr-472	507	11	of	of	ADP
ftr-472	507	12	u.s	u.s	PROPN
ftr-472	507	13	.	.	PROPN
ftr-472	507	14	branches	branch	NOUN
ftr-472	507	15	of	of	ADP
ftr-472	507	16	foreign	foreign	ADJ
ftr-472	507	17	banks	bank	NOUN
ftr-472	507	18	27	27	NUM
ftr-472	507	19	but	but	CCONJ
ftr-472	507	20	that	that	PRON
ftr-472	507	21	,	,	PUNCT
ftr-472	507	22	to	to	ADP
ftr-472	507	23	the	the	DET
ftr-472	507	24	extent	extent	NOUN
ftr-472	507	25	possible	possible	ADJ
ftr-472	507	26	,	,	PUNCT
ftr-472	507	27	are	be	AUX
ftr-472	507	28	relatively	relatively	ADV
ftr-472	507	29	simple	simple	ADJ
ftr-472	507	30	to	to	PART
ftr-472	507	31	implement	implement	VERB
ftr-472	507	32	and	and	CCONJ
ftr-472	507	33	monitor	monitor	VERB
ftr-472	507	34	.	.	PUNCT
ftr-472	508	1	where	where	SCONJ
ftr-472	508	2	the	the	DET
ftr-472	508	3	business	business	NOUN
ftr-472	508	4	activities	activity	NOUN
ftr-472	508	5	in	in	ADP
ftr-472	508	6	different	different	ADJ
ftr-472	508	7	locations	location	NOUN
ftr-472	508	8	have	have	VERB
ftr-472	508	9	a	a	DET
ftr-472	508	10	high	high	ADJ
ftr-472	508	11	degree	degree	NOUN
ftr-472	508	12	of	of	ADP
ftr-472	508	13	interrelationship	interrelationship	NOUN
ftr-472	508	14	and	and	CCONJ
ftr-472	508	15	the	the	DET
ftr-472	508	16	business	business	NOUN
ftr-472	508	17	can	can	AUX
ftr-472	508	18	be	be	AUX
ftr-472	508	19	regarded	regard	VERB
ftr-472	508	20	as	as	ADP
ftr-472	508	21	truly	truly	ADV
ftr-472	508	22	multijurisdictional	multijurisdictional	ADJ
ftr-472	508	23	in	in	ADP
ftr-472	508	24	nature	nature	NOUN
ftr-472	508	25	,	,	PUNCT
ftr-472	508	26	the	the	DET
ftr-472	508	27	tpms	tpm	NOUN
ftr-472	508	28	apparently	apparently	ADV
ftr-472	508	29	have	have	AUX
ftr-472	508	30	involved	involve	VERB
ftr-472	508	31	the	the	DET
ftr-472	508	32	computation	computation	NOUN
ftr-472	508	33	of	of	ADP
ftr-472	508	34	a	a	DET
ftr-472	508	35	single	single	ADJ
ftr-472	508	36	worldwide	worldwide	ADJ
ftr-472	508	37	profit	profit	NOUN
ftr-472	508	38	or	or	CCONJ
ftr-472	508	39	loss	loss	NOUN
ftr-472	508	40	from	from	ADP
ftr-472	508	41	the	the	DET
ftr-472	508	42	activity	activity	NOUN
ftr-472	508	43	'	'	PUNCT
ftr-472	508	44	and	and	CCONJ
ftr-472	508	45	its	its	PRON
ftr-472	508	46	apportionment	apportionment	NOUN
ftr-472	508	47	among	among	ADP
ftr-472	508	48	taxing	tax	VERB
ftr-472	508	49	jurisdictions	jurisdiction	NOUN
ftr-472	508	50	based	base	VERB
ftr-472	508	51	on	on	ADP
ftr-472	508	52	a	a	DET
ftr-472	508	53	multifactor	multifactor	NOUN
ftr-472	508	54	apportionment	apportionment	NOUN
ftr-472	508	55	formula	formula	NOUN
ftr-472	508	56	,	,	PUNCT
ftr-472	508	57	with	with	ADP
ftr-472	508	58	different	different	ADJ
ftr-472	508	59	weighting	weighting	NOUN
ftr-472	508	60	accorded	accord	VERB
ftr-472	508	61	to	to	ADP
ftr-472	508	62	the	the	DET
ftr-472	508	63	different	different	ADJ
ftr-472	508	64	factors	factor	NOUN
ftr-472	508	65	.	.	PUNCT
ftr-472	509	1	the	the	DET
ftr-472	509	2	factors	factor	NOUN
ftr-472	509	3	selected	select	VERB
ftr-472	509	4	have	have	AUX
ftr-472	509	5	included	include	VERB
ftr-472	509	6	,	,	PUNCT
ftr-472	509	7	inter	inter	PROPN
ftr-472	509	8	alia	alia	NOUN
ftr-472	509	9	,	,	PUNCT
ftr-472	509	10	(	(	PUNCT
ftr-472	509	11	1	1	X
ftr-472	509	12	)	)	PUNCT
ftr-472	509	13	relative	relative	ADJ
ftr-472	509	14	compensation	compensation	NOUN
ftr-472	509	15	in	in	ADP
ftr-472	509	16	each	each	DET
ftr-472	509	17	jurisdiction	jurisdiction	NOUN
ftr-472	509	18	of	of	ADP
ftr-472	509	19	the	the	DET
ftr-472	509	20	principal	principal	ADJ
ftr-472	509	21	producers	producer	NOUN
ftr-472	509	22	of	of	ADP
ftr-472	509	23	economic	economic	ADJ
ftr-472	509	24	value	value	NOUN
ftr-472	509	25	in	in	ADP
ftr-472	509	26	the	the	DET
ftr-472	509	27	transactions	transaction	NOUN
ftr-472	509	28	(	(	PUNCT
ftr-472	509	29	e.g.	e.g.	ADV
ftr-472	509	30	,	,	PUNCT
ftr-472	509	31	traders	trader	NOUN
ftr-472	509	32	)	)	PUNCT
ftr-472	509	33	,	,	PUNCT
ftr-472	509	34	(	(	PUNCT
ftr-472	509	35	2	2	X
ftr-472	509	36	)	)	PUNCT
ftr-472	509	37	relative	relative	ADJ
ftr-472	509	38	compensation	compensation	NOUN
ftr-472	509	39	of	of	ADP
ftr-472	509	40	management	management	NOUN
ftr-472	509	41	and	and	CCONJ
ftr-472	509	42	other	other	ADJ
ftr-472	509	43	staff	staff	NOUN
ftr-472	509	44	,	,	PUNCT
ftr-472	509	45	and	and	CCONJ
ftr-472	509	46	(	(	PUNCT
ftr-472	509	47	3	3	X
ftr-472	509	48	)	)	PUNCT
ftr-472	509	49	level	level	NOUN
ftr-472	509	50	of	of	ADP
ftr-472	509	51	business	business	NOUN
ftr-472	509	52	activity	activity	NOUN
ftr-472	509	53	,	,	PUNCT
ftr-472	509	54	or	or	CCONJ
ftr-472	509	55	business	business	NOUN
ftr-472	509	56	assets	asset	NOUN
ftr-472	509	57	,	,	PUNCT
ftr-472	509	58	in	in	ADP
ftr-472	509	59	each	each	DET
ftr-472	509	60	jurisdiction	jurisdiction	NOUN
ftr-472	509	61	(	(	PUNCT
ftr-472	509	62	determined	determine	VERB
ftr-472	509	63	on	on	ADP
ftr-472	509	64	an	an	DET
ftr-472	509	65	appropriate	appropriate	ADJ
ftr-472	509	66	basis	basis	NOUN
ftr-472	509	67	for	for	ADP
ftr-472	509	68	the	the	DET
ftr-472	509	69	business	business	NOUN
ftr-472	509	70	involved	involve	VERB
ftr-472	509	71	)	)	PUNCT
ftr-472	509	72	.	.	PUNCT
ftr-472	510	1	for	for	ADP
ftr-472	510	2	example	example	NOUN
ftr-472	510	3	,	,	PUNCT
ftr-472	510	4	in	in	ADP
ftr-472	510	5	notice	notice	NOUN
ftr-472	510	6	94	94	NUM
ftr-472	510	7	-	-	SYM
ftr-472	510	8	40	40	NUM
ftr-472	510	9	,	,	PUNCT
ftr-472	510	10	the	the	DET
ftr-472	510	11	irs	irs	PROPN
ftr-472	510	12	indicated	indicate	VERB
ftr-472	510	13	that	that	SCONJ
ftr-472	510	14	in	in	ADP
ftr-472	510	15	the	the	DET
ftr-472	510	16	apas	apas	NOUN
ftr-472	510	17	for	for	ADP
ftr-472	510	18	functionally	functionally	ADV
ftr-472	510	19	fully	fully	ADV
ftr-472	510	20	integrated	integrate	VERB
ftr-472	510	21	global	global	ADJ
ftr-472	510	22	trading	trading	NOUN
ftr-472	510	23	businesses	business	NOUN
ftr-472	510	24	,	,	PUNCT
ftr-472	510	25	these	these	DET
ftr-472	510	26	factors	factor	NOUN
ftr-472	510	27	have	have	AUX
ftr-472	510	28	reflected	reflect	VERB
ftr-472	510	29	(	(	PUNCT
ftr-472	510	30	1	1	X
ftr-472	510	31	)	)	PUNCT
ftr-472	510	32	the	the	DET
ftr-472	510	33	relative	relative	ADJ
ftr-472	510	34	value	value	NOUN
ftr-472	510	35	of	of	ADP
ftr-472	510	36	the	the	DET
ftr-472	510	37	contribution	contribution	NOUN
ftr-472	510	38	of	of	ADP
ftr-472	510	39	each	each	DET
ftr-472	510	40	location	location	NOUN
ftr-472	510	41	to	to	ADP
ftr-472	510	42	the	the	DET
ftr-472	510	43	overall	overall	ADJ
ftr-472	510	44	profit	profit	NOUN
ftr-472	510	45	from	from	ADP
ftr-472	510	46	the	the	DET
ftr-472	510	47	business	business	NOUN
ftr-472	510	48	activity	activity	NOUN
ftr-472	510	49	(	(	PUNCT
ftr-472	510	50	the	the	DET
ftr-472	510	51	"	"	PUNCT
ftr-472	510	52	value	value	NOUN
ftr-472	510	53	factor	factor	NOUN
ftr-472	510	54	"	"	PUNCT
ftr-472	510	55	)	)	PUNCT
ftr-472	510	56	,	,	PUNCT
ftr-472	510	57	which	which	PRON
ftr-472	510	58	has	have	AUX
ftr-472	510	59	typically	typically	ADV
ftr-472	510	60	been	be	AUX
ftr-472	510	61	measured	measure	VERB
ftr-472	510	62	by	by	ADP
ftr-472	510	63	the	the	DET
ftr-472	510	64	relative	relative	ADJ
ftr-472	510	65	compensation	compensation	NOUN
ftr-472	510	66	in	in	ADP
ftr-472	510	67	each	each	DET
ftr-472	510	68	location	location	NOUN
ftr-472	510	69	of	of	ADP
ftr-472	510	70	the	the	DET
ftr-472	510	71	principal	principal	ADJ
ftr-472	510	72	producers	producer	NOUN
ftr-472	510	73	of	of	ADP
ftr-472	510	74	economic	economic	ADJ
ftr-472	510	75	value	value	NOUN
ftr-472	510	76	in	in	ADP
ftr-472	510	77	the	the	DET
ftr-472	510	78	transactions	transaction	NOUN
ftr-472	510	79	(	(	PUNCT
ftr-472	510	80	e.g.	e.g.	ADV
ftr-472	510	81	,	,	PUNCT
ftr-472	510	82	traders	trader	NOUN
ftr-472	510	83	)	)	PUNCT
ftr-472	510	84	;	;	PUNCT
ftr-472	510	85	(	(	PUNCT
ftr-472	510	86	2	2	X
ftr-472	510	87	)	)	PUNCT
ftr-472	510	88	the	the	DET
ftr-472	510	89	relative	relative	ADJ
ftr-472	510	90	potential	potential	ADJ
ftr-472	510	91	risk	risk	NOUN
ftr-472	510	92	to	to	PART
ftr-472	510	93	which	which	PRON
ftr-472	510	94	a	a	DET
ftr-472	510	95	particular	particular	ADJ
ftr-472	510	96	trading	trading	NOUN
ftr-472	510	97	location	location	NOUN
ftr-472	510	98	exposes	expose	VERB
ftr-472	510	99	the	the	DET
ftr-472	510	100	worldwide	worldwide	ADJ
ftr-472	510	101	capital	capital	NOUN
ftr-472	510	102	of	of	ADP
ftr-472	510	103	the	the	DET
ftr-472	510	104	taxpayer	taxpayer	NOUN
ftr-472	510	105	(	(	PUNCT
ftr-472	510	106	the	the	DET
ftr-472	510	107	"	"	PUNCT
ftr-472	510	108	risk	risk	NOUN
ftr-472	510	109	factor	factor	NOUN
ftr-472	510	110	"	"	PUNCT
ftr-472	510	111	)	)	PUNCT
ftr-472	510	112	,	,	PUNCT
ftr-472	510	113	measured	measure	VERB
ftr-472	510	114	based	base	VERB
ftr-472	510	115	on	on	ADP
ftr-472	510	116	the	the	DET
ftr-472	510	117	unique	unique	ADJ
ftr-472	510	118	characteristics	characteristic	NOUN
ftr-472	510	119	of	of	ADP
ftr-472	510	120	the	the	DET
ftr-472	510	121	particular	particular	ADJ
ftr-472	510	122	taxpayer;69	taxpayer;69	PROPN
ftr-472	510	123	and	and	CCONJ
ftr-472	510	124	(	(	PUNCT
ftr-472	510	125	3	3	X
ftr-472	510	126	)	)	PUNCT
ftr-472	510	127	the	the	DET
ftr-472	510	128	extent	extent	NOUN
ftr-472	510	129	of	of	ADP
ftr-472	510	130	the	the	DET
ftr-472	510	131	activity	activity	NOUN
ftr-472	510	132	of	of	ADP
ftr-472	510	133	each	each	DET
ftr-472	510	134	location	location	NOUN
ftr-472	510	135	(	(	PUNCT
ftr-472	510	136	the	the	DET
ftr-472	510	137	"	"	PUNCT
ftr-472	510	138	activity	activity	NOUN
ftr-472	510	139	factor	factor	NOUN
ftr-472	510	140	"	"	PUNCT
ftr-472	510	141	)	)	PUNCT
ftr-472	510	142	,	,	PUNCT
ftr-472	510	143	typically	typically	ADV
ftr-472	510	144	measured	measure	VERB
ftr-472	510	145	by	by	ADP
ftr-472	510	146	the	the	DET
ftr-472	510	147	relative	relative	ADJ
ftr-472	510	148	compensation	compensation	NOUN
ftr-472	510	149	of	of	ADP
ftr-472	510	150	key	key	ADJ
ftr-472	510	151	support	support	NOUN
ftr-472	510	152	people	people	NOUN
ftr-472	510	153	at	at	ADP
ftr-472	510	154	each	each	DET
ftr-472	510	155	location	location	NOUN
ftr-472	510	156	or	or	CCONJ
ftr-472	510	157	by	by	ADP
ftr-472	510	158	the	the	DET
ftr-472	510	159	relative	relative	ADJ
ftr-472	510	160	net	net	ADJ
ftr-472	510	161	present	present	ADJ
ftr-472	510	162	value	value	NOUN
ftr-472	510	163	of	of	ADP
ftr-472	510	164	the	the	DET
ftr-472	510	165	cash	cash	NOUN
ftr-472	510	166	flows	flow	NOUN
ftr-472	510	167	from	from	ADP
ftr-472	510	168	the	the	DET
ftr-472	510	169	transactions	transaction	NOUN
ftr-472	510	170	executed	execute	VERB
ftr-472	510	171	at	at	ADP
ftr-472	510	172	each	each	DET
ftr-472	510	173	location	location	NOUN
ftr-472	510	174	.	.	PUNCT
ftr-472	511	1	it	it	PRON
ftr-472	511	2	is	be	AUX
ftr-472	511	3	interesting	interesting	ADJ
ftr-472	511	4	that	that	SCONJ
ftr-472	511	5	the	the	DET
ftr-472	511	6	irs	irs	PROPN
ftr-472	511	7	and	and	CCONJ
ftr-472	511	8	other	other	ADJ
ftr-472	511	9	governments	government	NOUN
ftr-472	511	10	apparently	apparently	ADV
ftr-472	511	11	have	have	AUX
ftr-472	511	12	accepted	accept	VERB
ftr-472	511	13	such	such	DET
ftr-472	511	14	a	a	DET
ftr-472	511	15	formulary	formulary	ADJ
ftr-472	511	16	approach	approach	NOUN
ftr-472	511	17	,	,	PUNCT
ftr-472	511	18	which	which	PRON
ftr-472	511	19	might	might	AUX
ftr-472	511	20	be	be	AUX
ftr-472	511	21	criticized	criticize	VERB
ftr-472	511	22	as	as	ADP
ftr-472	511	23	departing	depart	VERB
ftr-472	511	24	from	from	ADP
ftr-472	511	25	the	the	DET
ftr-472	511	26	traditional	traditional	ADJ
ftr-472	511	27	approach	approach	NOUN
ftr-472	511	28	in	in	ADP
ftr-472	511	29	section	section	NOUN
ftr-472	511	30	482	482	NUM
ftr-472	511	31	arm	arm	NOUN
ftr-472	511	32	's	's	PART
ftr-472	511	33	length	length	NOUN
ftr-472	511	34	allocation	allocation	NOUN
ftr-472	511	35	inquiries	inquiry	NOUN
ftr-472	511	36	and	and	CCONJ
ftr-472	511	37	as	as	ADP
ftr-472	511	38	adopting	adopt	VERB
ftr-472	511	39	the	the	DET
ftr-472	511	40	formulary	formulary	ADJ
ftr-472	511	41	apportionment	apportionment	NOUN
ftr-472	511	42	method	method	NOUN
ftr-472	511	43	employed	employ	VERB
ftr-472	511	44	by	by	ADP
ftr-472	511	45	states	state	NOUN
ftr-472	511	46	and	and	CCONJ
ftr-472	511	47	68	68	NUM
ftr-472	511	48	.	.	PUNCT
ftr-472	512	1	where	where	SCONJ
ftr-472	512	2	appropriate	appropriate	ADJ
ftr-472	512	3	,	,	PUNCT
ftr-472	512	4	the	the	DET
ftr-472	512	5	worldwide	worldwide	ADJ
ftr-472	512	6	profit	profit	NOUN
ftr-472	512	7	from	from	ADP
ftr-472	512	8	the	the	DET
ftr-472	512	9	activity	activity	NOUN
ftr-472	512	10	has	have	AUX
ftr-472	512	11	been	be	AUX
ftr-472	512	12	computed	compute	VERB
ftr-472	512	13	after	after	ADP
ftr-472	512	14	deduction	deduction	NOUN
ftr-472	512	15	of	of	ADP
ftr-472	512	16	amounts	amount	NOUN
ftr-472	512	17	paid	pay	VERB
ftr-472	512	18	(	(	PUNCT
ftr-472	512	19	or	or	CCONJ
ftr-472	512	20	deemed	deem	VERB
ftr-472	512	21	paid	pay	VERB
ftr-472	512	22	)	)	PUNCT
ftr-472	512	23	to	to	ADP
ftr-472	512	24	particular	particular	ADJ
ftr-472	512	25	branches	branch	NOUN
ftr-472	512	26	or	or	CCONJ
ftr-472	512	27	affiliates	affiliate	NOUN
ftr-472	512	28	as	as	ADP
ftr-472	512	29	compensation	compensation	NOUN
ftr-472	512	30	for	for	ADP
ftr-472	512	31	routine	routine	ADJ
ftr-472	512	32	services	service	NOUN
ftr-472	512	33	or	or	CCONJ
ftr-472	512	34	capital	capital	NOUN
ftr-472	512	35	,	,	PUNCT
ftr-472	512	36	when	when	SCONJ
ftr-472	512	37	a	a	DET
ftr-472	512	38	judgment	judgment	NOUN
ftr-472	512	39	was	be	AUX
ftr-472	512	40	made	make	VERB
ftr-472	512	41	that	that	SCONJ
ftr-472	512	42	an	an	DET
ftr-472	512	43	arm	arm	NOUN
ftr-472	512	44	's	's	PART
ftr-472	512	45	length	length	NOUN
ftr-472	512	46	fee	fee	NOUN
ftr-472	512	47	was	be	AUX
ftr-472	512	48	more	more	ADV
ftr-472	512	49	appropriate	appropriate	ADJ
ftr-472	512	50	than	than	ADP
ftr-472	512	51	a	a	DET
ftr-472	512	52	sharing	sharing	NOUN
ftr-472	512	53	in	in	ADP
ftr-472	512	54	overall	overall	ADJ
ftr-472	512	55	profits	profit	NOUN
ftr-472	512	56	or	or	CCONJ
ftr-472	512	57	losses	loss	NOUN
ftr-472	512	58	.	.	PUNCT
ftr-472	513	1	also	also	ADV
ftr-472	513	2	.	.	PUNCT
ftr-472	514	1	where	where	SCONJ
ftr-472	514	2	appropriate	appropriate	ADJ
ftr-472	514	3	,	,	PUNCT
ftr-472	514	4	the	the	DET
ftr-472	514	5	worldwide	worldwide	ADJ
ftr-472	514	6	profit	profit	NOUN
ftr-472	514	7	from	from	ADP
ftr-472	514	8	the	the	DET
ftr-472	514	9	activity	activity	NOUN
ftr-472	514	10	has	have	AUX
ftr-472	514	11	been	be	AUX
ftr-472	514	12	computed	compute	VERB
ftr-472	514	13	after	after	ADP
ftr-472	514	14	deduction	deduction	NOUN
ftr-472	514	15	and	and	CCONJ
ftr-472	514	16	allocation	allocation	NOUN
ftr-472	514	17	to	to	ADP
ftr-472	514	18	particular	particular	ADJ
ftr-472	514	19	locations	location	NOUN
ftr-472	514	20	of	of	ADP
ftr-472	514	21	certain	certain	ADJ
ftr-472	514	22	expenses	expense	NOUN
ftr-472	514	23	incurred	incur	VERB
ftr-472	514	24	by	by	ADP
ftr-472	514	25	those	those	DET
ftr-472	514	26	locations	location	NOUN
ftr-472	514	27	(	(	PUNCT
ftr-472	514	28	such	such	ADJ
ftr-472	514	29	as	as	ADP
ftr-472	514	30	office	office	NOUN
ftr-472	514	31	supplies	supply	NOUN
ftr-472	514	32	,	,	PUNCT
ftr-472	514	33	rent	rent	NOUN
ftr-472	514	34	and	and	CCONJ
ftr-472	514	35	communications	communication	NOUN
ftr-472	514	36	)	)	PUNCT
ftr-472	514	37	.	.	PUNCT
ftr-472	515	1	however	however	ADV
ftr-472	515	2	,	,	PUNCT
ftr-472	515	3	expenses	expense	NOUN
ftr-472	515	4	that	that	PRON
ftr-472	515	5	are	be	AUX
ftr-472	515	6	required	require	VERB
ftr-472	515	7	to	to	PART
ftr-472	515	8	be	be	AUX
ftr-472	515	9	computed	compute	VERB
ftr-472	515	10	under	under	ADP
ftr-472	515	11	specific	specific	ADJ
ftr-472	515	12	provisions	provision	NOUN
ftr-472	515	13	of	of	ADP
ftr-472	515	14	the	the	DET
ftr-472	515	15	code	code	NOUN
ftr-472	515	16	and	and	CCONJ
ftr-472	515	17	regulations	regulation	NOUN
ftr-472	515	18	,	,	PUNCT
ftr-472	515	19	such	such	ADJ
ftr-472	515	20	as	as	ADP
ftr-472	515	21	interest	interest	NOUN
ftr-472	515	22	expense	expense	NOUN
ftr-472	515	23	deductions	deduction	NOUN
ftr-472	515	24	discussed	discuss	VERB
ftr-472	515	25	infra	infra	NOUN
ftr-472	515	26	part	part	NOUN
ftr-472	515	27	i.b	i.b	PROPN
ftr-472	515	28	,	,	PUNCT
ftr-472	515	29	have	have	AUX
ftr-472	515	30	been	be	AUX
ftr-472	515	31	allocated	allocate	VERB
ftr-472	515	32	under	under	ADP
ftr-472	515	33	those	those	DET
ftr-472	515	34	provisions	provision	NOUN
ftr-472	515	35	.	.	PUNCT
ftr-472	516	1	see	see	VERB
ftr-472	516	2	notice	notice	NOUN
ftr-472	516	3	94	94	NUM
ftr-472	516	4	-	-	SYM
ftr-472	516	5	40	40	NUM
ftr-472	516	6	.	.	PUNCT
ftr-472	517	1	69	69	NUM
ftr-472	517	2	.	.	PUNCT
ftr-472	518	1	according	accord	VERB
ftr-472	518	2	to	to	PART
ftr-472	518	3	notice	notice	VERB
ftr-472	518	4	94	94	NUM
ftr-472	518	5	-	-	SYM
ftr-472	518	6	40	40	NUM
ftr-472	518	7	,	,	PUNCT
ftr-472	518	8	the	the	DET
ftr-472	518	9	risk	risk	NOUN
ftr-472	518	10	factor	factor	NOUN
ftr-472	518	11	provides	provide	VERB
ftr-472	518	12	an	an	DET
ftr-472	518	13	important	important	ADJ
ftr-472	518	14	indication	indication	NOUN
ftr-472	518	15	of	of	ADP
ftr-472	518	16	the	the	DET
ftr-472	518	17	contribution	contribution	NOUN
ftr-472	518	18	of	of	ADP
ftr-472	518	19	each	each	DET
ftr-472	518	20	trading	trading	NOUN
ftr-472	518	21	location	location	NOUN
ftr-472	518	22	to	to	ADP
ftr-472	518	23	the	the	DET
ftr-472	518	24	production	production	NOUN
ftr-472	518	25	of	of	ADP
ftr-472	518	26	gross	gross	ADJ
ftr-472	518	27	profits	profit	NOUN
ftr-472	518	28	.	.	PUNCT
ftr-472	519	1	this	this	DET
ftr-472	519	2	factor	factor	NOUN
ftr-472	519	3	has	have	AUX
ftr-472	519	4	been	be	AUX
ftr-472	519	5	measured	measure	VERB
ftr-472	519	6	in	in	ADP
ftr-472	519	7	several	several	ADJ
ftr-472	519	8	ways	way	NOUN
ftr-472	519	9	,	,	PUNCT
ftr-472	519	10	such	such	ADJ
ftr-472	519	11	as	as	ADP
ftr-472	519	12	the	the	DET
ftr-472	519	13	maturity	maturity	NOUN
ftr-472	519	14	weighted	weight	VERB
ftr-472	519	15	volume	volume	NOUN
ftr-472	519	16	of	of	ADP
ftr-472	519	17	swap	swap	NOUN
ftr-472	519	18	transactions	transaction	NOUN
ftr-472	519	19	at	at	ADP
ftr-472	519	20	the	the	DET
ftr-472	519	21	end	end	NOUN
ftr-472	519	22	of	of	ADP
ftr-472	519	23	the	the	DET
ftr-472	519	24	year	year	NOUN
ftr-472	519	25	(	(	PUNCT
ftr-472	519	26	determined	determine	VERB
ftr-472	519	27	by	by	ADP
ftr-472	519	28	multiplying	multiply	VERB
ftr-472	519	29	the	the	DET
ftr-472	519	30	notional	notional	ADJ
ftr-472	519	31	amount	amount	NOUN
ftr-472	519	32	of	of	ADP
ftr-472	519	33	each	each	DET
ftr-472	519	34	swap	swap	NOUN
ftr-472	519	35	transaction	transaction	NOUN
ftr-472	519	36	entered	enter	VERB
ftr-472	519	37	into	into	ADP
ftr-472	519	38	by	by	ADP
ftr-472	519	39	its	its	PRON
ftr-472	519	40	maturity	maturity	NOUN
ftr-472	519	41	)	)	PUNCT
ftr-472	519	42	entered	enter	VERB
ftr-472	519	43	into	into	ADP
ftr-472	519	44	in	in	ADP
ftr-472	519	45	each	each	DET
ftr-472	519	46	location	location	NOUN
ftr-472	519	47	.	.	PUNCT
ftr-472	520	1	florida	florida	PROPN
ftr-472	520	2	tax	tax	PROPN
ftr-472	520	3	review	review	NOUN
ftr-472	520	4	rejected	reject	VERB
ftr-472	520	5	by	by	ADP
ftr-472	520	6	the	the	DET
ftr-472	520	7	irs	irs	PROPN
ftr-472	520	8	and	and	CCONJ
ftr-472	520	9	other	other	ADJ
ftr-472	520	10	foreign	foreign	ADJ
ftr-472	520	11	governments	government	NOUN
ftr-472	520	12	as	as	ADP
ftr-472	520	13	inconsistent	inconsistent	ADJ
ftr-472	520	14	with	with	ADP
ftr-472	520	15	internationally	internationally	ADV
ftr-472	520	16	accepted	accept	VERB
ftr-472	520	17	standards.70	standards.70	PRON
ftr-472	520	18	in	in	ADP
ftr-472	520	19	contrast	contrast	NOUN
ftr-472	520	20	to	to	ADP
ftr-472	520	21	traditional	traditional	ADJ
ftr-472	520	22	statutory	statutory	ADJ
ftr-472	520	23	applications	application	NOUN
ftr-472	520	24	of	of	ADP
ftr-472	520	25	the	the	DET
ftr-472	520	26	formulary	formulary	ADJ
ftr-472	520	27	apportionment	apportionment	NOUN
ftr-472	520	28	method	method	NOUN
ftr-472	520	29	,	,	PUNCT
ftr-472	520	30	however	however	ADV
ftr-472	520	31	,	,	PUNCT
ftr-472	520	32	each	each	DET
ftr-472	520	33	apa	apa	PROPN
ftr-472	520	34	has	have	AUX
ftr-472	520	35	been	be	AUX
ftr-472	520	36	tailored	tailor	VERB
ftr-472	520	37	to	to	ADP
ftr-472	520	38	the	the	DET
ftr-472	520	39	specific	specific	ADJ
ftr-472	520	40	economic	economic	ADJ
ftr-472	520	41	conditions	condition	NOUN
ftr-472	520	42	of	of	ADP
ftr-472	520	43	the	the	DET
ftr-472	520	44	taxpayer	taxpayer	NOUN
ftr-472	520	45	involved	involve	VERB
ftr-472	520	46	,	,	PUNCT
ftr-472	520	47	and	and	CCONJ
ftr-472	520	48	the	the	DET
ftr-472	520	49	parties	party	NOUN
ftr-472	520	50	have	have	AUX
ftr-472	520	51	selected	select	VERB
ftr-472	520	52	,	,	PUNCT
ftr-472	520	53	defined	define	VERB
ftr-472	520	54	,	,	PUNCT
ftr-472	520	55	and	and	CCONJ
ftr-472	520	56	weighted	weight	VERB
ftr-472	520	57	the	the	DET
ftr-472	520	58	various	various	ADJ
ftr-472	520	59	formulary	formulary	ADJ
ftr-472	520	60	apportionment	apportionment	NOUN
ftr-472	520	61	factors	factor	NOUN
ftr-472	520	62	so	so	SCONJ
ftr-472	520	63	as	as	SCONJ
ftr-472	520	64	to	to	PART
ftr-472	520	65	take	take	VERB
ftr-472	520	66	into	into	ADP
ftr-472	520	67	account	account	NOUN
ftr-472	520	68	those	those	DET
ftr-472	520	69	specific	specific	ADJ
ftr-472	520	70	economic	economic	ADJ
ftr-472	520	71	conditions	condition	NOUN
ftr-472	520	72	.	.	PUNCT
ftr-472	521	1	consequently	consequently	ADV
ftr-472	521	2	,	,	PUNCT
ftr-472	521	3	the	the	DET
ftr-472	521	4	formulary	formulary	ADJ
ftr-472	521	5	method	method	NOUN
ftr-472	521	6	tpm	tpm	PROPN
ftr-472	521	7	may	may	AUX
ftr-472	521	8	fairly	fairly	ADV
ftr-472	521	9	be	be	AUX
ftr-472	521	10	viewed	view	VERB
ftr-472	521	11	as	as	ADP
ftr-472	521	12	an	an	DET
ftr-472	521	13	effort	effort	NOUN
ftr-472	521	14	to	to	PART
ftr-472	521	15	reflect	reflect	VERB
ftr-472	521	16	,	,	PUNCT
ftr-472	521	17	through	through	ADP
ftr-472	521	18	a	a	DET
ftr-472	521	19	simplified	simplified	ADJ
ftr-472	521	20	formula	formula	NOUN
ftr-472	521	21	,	,	PUNCT
ftr-472	521	22	the	the	DET
ftr-472	521	23	results	result	NOUN
ftr-472	521	24	of	of	ADP
ftr-472	521	25	an	an	DET
ftr-472	521	26	arm	arm	NOUN
ftr-472	521	27	's	's	PART
ftr-472	521	28	length	length	NOUN
ftr-472	521	29	allocation	allocation	NOUN
ftr-472	521	30	in	in	ADP
ftr-472	521	31	a	a	DET
ftr-472	521	32	manner	manner	NOUN
ftr-472	521	33	that	that	PRON
ftr-472	521	34	is	be	AUX
ftr-472	521	35	consistent	consistent	ADJ
ftr-472	521	36	with	with	ADP
ftr-472	521	37	the	the	DET
ftr-472	521	38	principles	principle	NOUN
ftr-472	521	39	underlying	underlying	ADJ
ftr-472	521	40	section	section	NOUN
ftr-472	521	41	482	482	NUM
ftr-472	521	42	.	.	PUNCT
ftr-472	522	1	indeed	indeed	ADV
ftr-472	522	2	,	,	PUNCT
ftr-472	522	3	notice	notice	VERB
ftr-472	522	4	94	94	NUM
ftr-472	522	5	-	-	SYM
ftr-472	522	6	40	40	NUM
ftr-472	522	7	indicates	indicate	VERB
ftr-472	522	8	that	that	SCONJ
ftr-472	522	9	the	the	DET
ftr-472	522	10	irs	irs	PROPN
ftr-472	522	11	considers	consider	VERB
ftr-472	522	12	the	the	DET
ftr-472	522	13	apas	apa	NOUN
ftr-472	522	14	utilizing	utilize	VERB
ftr-472	522	15	such	such	DET
ftr-472	522	16	an	an	DET
ftr-472	522	17	approach	approach	NOUN
ftr-472	522	18	to	to	PART
ftr-472	522	19	be	be	AUX
ftr-472	522	20	applying	apply	VERB
ftr-472	522	21	a	a	DET
ftr-472	522	22	profit	profit	NOUN
ftr-472	522	23	split	split	NOUN
ftr-472	522	24	method	method	NOUN
ftr-472	522	25	under	under	ADP
ftr-472	522	26	section	section	NOUN
ftr-472	522	27	482.7	482.7	NUM
ftr-472	522	28	t	t	NOUN
ftr-472	522	29	where	where	SCONJ
ftr-472	522	30	business	business	NOUN
ftr-472	522	31	activities	activity	NOUN
ftr-472	522	32	are	be	AUX
ftr-472	522	33	concentrated	concentrate	VERB
ftr-472	522	34	at	at	ADP
ftr-472	522	35	the	the	DET
ftr-472	522	36	local	local	ADJ
ftr-472	522	37	level	level	NOUN
ftr-472	522	38	in	in	ADP
ftr-472	522	39	each	each	DET
ftr-472	522	40	jurisdiction	jurisdiction	NOUN
ftr-472	522	41	,	,	PUNCT
ftr-472	522	42	the	the	DET
ftr-472	522	43	irs	irs	PROPN
ftr-472	522	44	apparently	apparently	ADV
ftr-472	522	45	has	have	AUX
ftr-472	522	46	been	be	AUX
ftr-472	522	47	inclined	incline	VERB
ftr-472	522	48	to	to	PART
ftr-472	522	49	adopt	adopt	VERB
ftr-472	522	50	a	a	DET
ftr-472	522	51	natural	natural	ADJ
ftr-472	522	52	home	home	NOUN
ftr-472	522	53	/	/	SYM
ftr-472	522	54	separate	separate	ADJ
ftr-472	522	55	entity	entity	NOUN
ftr-472	522	56	approach	approach	NOUN
ftr-472	522	57	,	,	PUNCT
ftr-472	522	58	under	under	ADP
ftr-472	522	59	which	which	PRON
ftr-472	522	60	the	the	DET
ftr-472	522	61	profit	profit	NOUN
ftr-472	522	62	for	for	ADP
ftr-472	522	63	each	each	DET
ftr-472	522	64	local	local	ADJ
ftr-472	522	65	office	office	NOUN
ftr-472	522	66	that	that	PRON
ftr-472	522	67	serves	serve	VERB
ftr-472	522	68	as	as	ADP
ftr-472	522	69	a	a	DET
ftr-472	522	70	central	central	ADJ
ftr-472	522	71	location	location	NOUN
ftr-472	522	72	for	for	ADP
ftr-472	522	73	particular	particular	ADJ
ftr-472	522	74	financial	financial	ADJ
ftr-472	522	75	products	product	NOUN
ftr-472	522	76	or	or	CCONJ
ftr-472	522	77	types	type	NOUN
ftr-472	522	78	of	of	ADP
ftr-472	522	79	transactions	transaction	NOUN
ftr-472	522	80	(	(	PUNCT
ftr-472	522	81	natural	natural	ADJ
ftr-472	522	82	home	home	NOUN
ftr-472	522	83	)	)	PUNCT
ftr-472	522	84	is	be	AUX
ftr-472	522	85	determined	determine	VERB
ftr-472	522	86	on	on	ADP
ftr-472	522	87	a	a	DET
ftr-472	522	88	stand	stand	VERB
ftr-472	522	89	-	-	PUNCT
ftr-472	522	90	alone	alone	ADJ
ftr-472	522	91	basis	basis	NOUN
ftr-472	522	92	and	and	CCONJ
ftr-472	522	93	that	that	DET
ftr-472	522	94	office	office	NOUN
ftr-472	522	95	is	be	AUX
ftr-472	522	96	treated	treat	VERB
ftr-472	522	97	as	as	ADP
ftr-472	522	98	compensating	compensate	VERB
ftr-472	522	99	other	other	ADJ
ftr-472	522	100	offices	office	NOUN
ftr-472	522	101	on	on	ADP
ftr-472	522	102	an	an	DET
ftr-472	522	103	arm	arm	NOUN
ftr-472	522	104	's	's	PART
ftr-472	522	105	length	length	NOUN
ftr-472	522	106	basis	basis	NOUN
ftr-472	522	107	for	for	ADP
ftr-472	522	108	their	their	PRON
ftr-472	522	109	contributions	contribution	NOUN
ftr-472	522	110	of	of	ADP
ftr-472	522	111	services	service	NOUN
ftr-472	522	112	or	or	CCONJ
ftr-472	522	113	property	property	NOUN
ftr-472	522	114	.	.	PUNCT
ftr-472	523	1	in	in	ADP
ftr-472	523	2	such	such	ADJ
ftr-472	523	3	apas	apas	NOUN
ftr-472	523	4	,	,	PUNCT
ftr-472	523	5	apparently	apparently	ADV
ftr-472	523	6	the	the	DET
ftr-472	523	7	irs	irs	PROPN
ftr-472	523	8	is	be	AUX
ftr-472	523	9	willing	willing	ADJ
ftr-472	523	10	to	to	PART
ftr-472	523	11	take	take	VERB
ftr-472	523	12	interbranch	interbranch	NOUN
ftr-472	523	13	transactions	transaction	NOUN
ftr-472	523	14	into	into	ADP
ftr-472	523	15	account	account	NOUN
ftr-472	523	16	in	in	ADP
ftr-472	523	17	determining	determine	VERB
ftr-472	523	18	the	the	DET
ftr-472	523	19	profits	profit	NOUN
ftr-472	523	20	and	and	CCONJ
ftr-472	523	21	losses	loss	NOUN
ftr-472	523	22	of	of	ADP
ftr-472	523	23	each	each	DET
ftr-472	523	24	office	office	NOUN
ftr-472	523	25	,	,	PUNCT
ftr-472	523	26	and	and	CCONJ
ftr-472	523	27	is	be	AUX
ftr-472	523	28	willing	willing	ADJ
ftr-472	523	29	to	to	PART
ftr-472	523	30	limit	limit	VERB
ftr-472	523	31	the	the	DET
ftr-472	523	32	ecti	ecti	NOUN
ftr-472	523	33	of	of	ADP
ftr-472	523	34	the	the	DET
ftr-472	523	35	banks	bank	NOUN
ftr-472	523	36	from	from	ADP
ftr-472	523	37	the	the	DET
ftr-472	523	38	global	global	ADJ
ftr-472	523	39	trading	trading	NOUN
ftr-472	523	40	activities	activity	NOUN
ftr-472	523	41	covered	cover	VERB
ftr-472	523	42	by	by	ADP
ftr-472	523	43	the	the	DET
ftr-472	523	44	apa	apa	PROPN
ftr-472	523	45	to	to	ADP
ftr-472	523	46	the	the	DET
ftr-472	523	47	separately	separately	ADV
ftr-472	523	48	determined	determined	ADJ
ftr-472	523	49	taxable	taxable	ADJ
ftr-472	523	50	income	income	NOUN
ftr-472	523	51	of	of	ADP
ftr-472	523	52	the	the	DET
ftr-472	523	53	u.s	u.s	PROPN
ftr-472	523	54	.	.	PROPN
ftr-472	523	55	branch	branch	NOUN
ftr-472	523	56	.	.	PUNCT
ftr-472	524	1	even	even	ADV
ftr-472	524	2	at	at	ADP
ftr-472	524	3	this	this	DET
ftr-472	524	4	relatively	relatively	ADV
ftr-472	524	5	early	early	ADJ
ftr-472	524	6	stage	stage	NOUN
ftr-472	524	7	in	in	ADP
ftr-472	524	8	the	the	DET
ftr-472	524	9	evolution	evolution	NOUN
ftr-472	524	10	of	of	ADP
ftr-472	524	11	apas	apas	PROPN
ftr-472	524	12	as	as	ADP
ftr-472	524	13	a	a	DET
ftr-472	524	14	means	means	NOUN
ftr-472	524	15	of	of	ADP
ftr-472	524	16	addressing	address	VERB
ftr-472	524	17	the	the	DET
ftr-472	524	18	global	global	ADJ
ftr-472	524	19	trading	trading	NOUN
ftr-472	524	20	problems	problem	NOUN
ftr-472	524	21	of	of	ADP
ftr-472	524	22	foreign	foreign	ADJ
ftr-472	524	23	banks	bank	NOUN
ftr-472	524	24	,	,	PUNCT
ftr-472	524	25	several	several	ADJ
ftr-472	524	26	important	important	ADJ
ftr-472	524	27	observations	observation	NOUN
ftr-472	524	28	can	can	AUX
ftr-472	524	29	be	be	AUX
ftr-472	524	30	made	make	VERB
ftr-472	524	31	.	.	PUNCT
ftr-472	525	1	although	although	SCONJ
ftr-472	525	2	an	an	DET
ftr-472	525	3	apa	apa	PROPN
ftr-472	525	4	is	be	AUX
ftr-472	525	5	supposed	suppose	VERB
ftr-472	525	6	to	to	PART
ftr-472	525	7	be	be	AUX
ftr-472	525	8	only	only	ADV
ftr-472	525	9	an	an	DET
ftr-472	525	10	agreement	agreement	NOUN
ftr-472	525	11	between	between	ADP
ftr-472	525	12	the	the	DET
ftr-472	525	13	irs	irs	PROPN
ftr-472	525	14	and	and	CCONJ
ftr-472	525	15	a	a	DET
ftr-472	525	16	taxpayer	taxpayer	NOUN
ftr-472	525	17	on	on	ADP
ftr-472	525	18	transfer	transfer	NOUN
ftr-472	525	19	pricing	pricing	NOUN
ftr-472	525	20	methodologies	methodology	NOUN
ftr-472	525	21	producing	produce	VERB
ftr-472	525	22	arm	arm	NOUN
ftr-472	525	23	's	's	PART
ftr-472	525	24	length	length	NOUN
ftr-472	525	25	results	result	NOUN
ftr-472	525	26	under	under	ADP
ftr-472	525	27	section	section	NOUN
ftr-472	525	28	482	482	NUM
ftr-472	525	29	,	,	PUNCT
ftr-472	525	30	the	the	DET
ftr-472	525	31	irs	irs	PROPN
ftr-472	525	32	apparently	apparently	ADV
ftr-472	525	33	has	have	AUX
ftr-472	525	34	been	be	AUX
ftr-472	525	35	willing	willing	ADJ
ftr-472	525	36	to	to	PART
ftr-472	525	37	enter	enter	VERB
ftr-472	525	38	into	into	ADP
ftr-472	525	39	apas	apa	NOUN
ftr-472	525	40	that	that	SCONJ
ftr-472	525	41	,	,	PUNCT
ftr-472	525	42	in	in	ADP
ftr-472	525	43	effect	effect	NOUN
ftr-472	525	44	,	,	PUNCT
ftr-472	525	45	override	override	VERB
ftr-472	525	46	the	the	DET
ftr-472	525	47	rules	rule	NOUN
ftr-472	525	48	described	describe	VERB
ftr-472	525	49	above	above	ADV
ftr-472	525	50	for	for	ADP
ftr-472	525	51	determining	determine	VERB
ftr-472	525	52	a	a	DET
ftr-472	525	53	bank	bank	NOUN
ftr-472	525	54	's	's	PART
ftr-472	525	55	eci	eci	PROPN
ftr-472	525	56	.	.	PUNCT
ftr-472	526	1	under	under	ADP
ftr-472	526	2	the	the	DET
ftr-472	526	3	code	code	NOUN
ftr-472	526	4	and	and	CCONJ
ftr-472	526	5	regulations	regulation	NOUN
ftr-472	526	6	,	,	PUNCT
ftr-472	526	7	the	the	DET
ftr-472	526	8	principal	principal	ADJ
ftr-472	526	9	issues	issue	NOUN
ftr-472	526	10	confronted	confront	VERB
ftr-472	526	11	by	by	ADP
ftr-472	526	12	foreign	foreign	ADJ
ftr-472	526	13	banks	bank	NOUN
ftr-472	526	14	with	with	ADP
ftr-472	526	15	respect	respect	NOUN
ftr-472	526	16	to	to	ADP
ftr-472	526	17	global	global	ADJ
ftr-472	526	18	trading	trading	NOUN
ftr-472	526	19	activities	activity	NOUN
ftr-472	526	20	are	be	AUX
ftr-472	526	21	not	not	PART
ftr-472	526	22	arm	arm	NOUN
ftr-472	526	23	's	's	PART
ftr-472	526	24	length	length	NOUN
ftr-472	526	25	70	70	NUM
ftr-472	526	26	.	.	PUNCT
ftr-472	527	1	for	for	ADP
ftr-472	527	2	a	a	DET
ftr-472	527	3	recent	recent	ADJ
ftr-472	527	4	exchange	exchange	NOUN
ftr-472	527	5	of	of	ADP
ftr-472	527	6	views	view	NOUN
ftr-472	527	7	on	on	ADP
ftr-472	527	8	the	the	DET
ftr-472	527	9	relative	relative	ADJ
ftr-472	527	10	merits	merit	NOUN
ftr-472	527	11	and	and	CCONJ
ftr-472	527	12	disadvantages	disadvantage	NOUN
ftr-472	527	13	of	of	ADP
ftr-472	527	14	utilizing	utilize	VERB
ftr-472	527	15	formulary	formulary	ADJ
ftr-472	527	16	apportionment	apportionment	NOUN
ftr-472	527	17	to	to	PART
ftr-472	527	18	deal	deal	VERB
ftr-472	527	19	with	with	ADP
ftr-472	527	20	transfer	transfer	NOUN
ftr-472	527	21	pricing	pricing	NOUN
ftr-472	527	22	issues	issue	NOUN
ftr-472	527	23	in	in	ADP
ftr-472	527	24	the	the	DET
ftr-472	527	25	international	international	ADJ
ftr-472	527	26	context	context	NOUN
ftr-472	527	27	,	,	PUNCT
ftr-472	527	28	see	see	VERB
ftr-472	527	29	generally	generally	ADV
ftr-472	527	30	eric	eric	PROPN
ftr-472	527	31	j.	j.	PROPN
ftr-472	527	32	coffill	coffill	PROPN
ftr-472	527	33	&	&	CCONJ
ftr-472	527	34	prentiss	prentiss	PROPN
ftr-472	527	35	willson	willson	PROPN
ftr-472	527	36	,	,	PUNCT
ftr-472	527	37	jr	jr	PROPN
ftr-472	527	38	.	.	PROPN
ftr-472	527	39	,	,	PUNCT
ftr-472	527	40	federal	federal	ADJ
ftr-472	527	41	formulary	formulary	NOUN
ftr-472	527	42	apportionment	apportionment	NOUN
ftr-472	527	43	as	as	ADP
ftr-472	527	44	an	an	DET
ftr-472	527	45	alternative	alternative	NOUN
ftr-472	527	46	to	to	ADP
ftr-472	527	47	arm	arm	NOUN
ftr-472	527	48	's	's	PART
ftr-472	527	49	length	length	NOUN
ftr-472	527	50	pricing	pricing	NOUN
ftr-472	527	51	:	:	PUNCT
ftr-472	527	52	from	from	ADP
ftr-472	527	53	the	the	DET
ftr-472	527	54	frying	fry	VERB
ftr-472	527	55	pan	pan	NOUN
ftr-472	527	56	to	to	ADP
ftr-472	527	57	the	the	DET
ftr-472	527	58	fire	fire	NOUN
ftr-472	527	59	?	?	PUNCT
ftr-472	527	60	,	,	PUNCT
ftr-472	527	61	59	59	NUM
ftr-472	527	62	tax	tax	NOUN
ftr-472	527	63	notes	note	NOUN
ftr-472	527	64	1103	1103	NUM
ftr-472	527	65	(	(	PUNCT
ftr-472	527	66	may	may	PROPN
ftr-472	527	67	24	24	NUM
ftr-472	527	68	,	,	PUNCT
ftr-472	527	69	1993	1993	NUM
ftr-472	527	70	)	)	PUNCT
ftr-472	527	71	;	;	PUNCT
ftr-472	527	72	jerome	jerome	PROPN
ftr-472	527	73	r.	r.	PROPN
ftr-472	527	74	hellerstein	hellerstein	PROPN
ftr-472	527	75	,	,	PUNCT
ftr-472	527	76	federal	federal	ADJ
ftr-472	527	77	income	income	NOUN
ftr-472	527	78	taxation	taxation	NOUN
ftr-472	527	79	of	of	ADP
ftr-472	527	80	multinationals	multinational	NOUN
ftr-472	527	81	:	:	PUNCT
ftr-472	527	82	replacement	replacement	NOUN
ftr-472	527	83	of	of	ADP
ftr-472	527	84	separate	separate	ADJ
ftr-472	527	85	accounting	accounting	NOUN
ftr-472	527	86	with	with	ADP
ftr-472	527	87	formulary	formulary	ADJ
ftr-472	527	88	apportionment	apportionment	NOUN
ftr-472	527	89	,	,	PUNCT
ftr-472	527	90	60	60	NUM
ftr-472	527	91	tax	tax	NOUN
ftr-472	527	92	notes	note	NOUN
ftr-472	527	93	1131	1131	NUM
ftr-472	527	94	(	(	PUNCT
ftr-472	527	95	aug	aug	PROPN
ftr-472	527	96	.	.	PROPN
ftr-472	527	97	23	23	NUM
ftr-472	527	98	,	,	PUNCT
ftr-472	527	99	1993	1993	NUM
ftr-472	527	100	)	)	PUNCT
ftr-472	527	101	;	;	PUNCT
ftr-472	527	102	benjamin	benjamin	PROPN
ftr-472	527	103	f.	f.	PROPN
ftr-472	527	104	miller	miller	PROPN
ftr-472	527	105	,	,	PUNCT
ftr-472	527	106	a	a	DET
ftr-472	527	107	reply	reply	NOUN
ftr-472	527	108	to	to	ADP
ftr-472	527	109	"	"	PUNCT
ftr-472	527	110	from	from	ADP
ftr-472	527	111	the	the	DET
ftr-472	527	112	frying	fry	VERB
ftr-472	527	113	pan	pan	NOUN
ftr-472	527	114	to	to	ADP
ftr-472	527	115	the	the	DET
ftr-472	527	116	fire	fire	NOUN
ftr-472	527	117	,	,	PUNCT
ftr-472	527	118	"	"	PUNCT
ftr-472	527	119	61	61	NUM
ftr-472	527	120	tax	tax	NOUN
ftr-472	527	121	notes	note	NOUN
ftr-472	527	122	241	241	NUM
ftr-472	527	123	(	(	PUNCT
ftr-472	527	124	oct	oct	PROPN
ftr-472	527	125	.	.	PROPN
ftr-472	527	126	11	11	NUM
ftr-472	527	127	,	,	PUNCT
ftr-472	527	128	1993	1993	NUM
ftr-472	527	129	)	)	PUNCT
ftr-472	527	130	.	.	PUNCT
ftr-472	528	1	71	71	NUM
ftr-472	528	2	.	.	PUNCT
ftr-472	529	1	the	the	DET
ftr-472	529	2	profit	profit	NOUN
ftr-472	529	3	split	split	NOUN
ftr-472	529	4	method	method	NOUN
ftr-472	529	5	is	be	AUX
ftr-472	529	6	set	set	VERB
ftr-472	529	7	forth	forth	ADV
ftr-472	529	8	in	in	ADP
ftr-472	529	9	prop	prop	NOUN
ftr-472	529	10	.	.	PUNCT
ftr-472	530	1	temp	temp	NOUN
ftr-472	530	2	.	.	PUNCT
ftr-472	531	1	regs	regs	PROPN
ftr-472	531	2	.	.	PUNCT
ftr-472	532	1	§	§	PROPN
ftr-472	532	2	1.482	1.482	NUM
ftr-472	532	3	-	-	SYM
ftr-472	532	4	6	6	NUM
ftr-472	532	5	.	.	PUNCT
ftr-472	533	1	although	although	SCONJ
ftr-472	533	2	the	the	DET
ftr-472	533	3	formulary	formulary	ADJ
ftr-472	533	4	apportionment	apportionment	NOUN
ftr-472	533	5	approach	approach	NOUN
ftr-472	533	6	utilized	utilize	VERB
ftr-472	533	7	in	in	ADP
ftr-472	533	8	these	these	DET
ftr-472	533	9	apas	apas	NOUN
ftr-472	533	10	does	do	AUX
ftr-472	533	11	not	not	PART
ftr-472	533	12	conform	conform	VERB
ftr-472	533	13	to	to	ADP
ftr-472	533	14	any	any	PRON
ftr-472	533	15	of	of	ADP
ftr-472	533	16	the	the	DET
ftr-472	533	17	specific	specific	ADJ
ftr-472	533	18	profit	profit	NOUN
ftr-472	533	19	split	split	NOUN
ftr-472	533	20	methods	method	NOUN
ftr-472	533	21	described	describe	VERB
ftr-472	533	22	in	in	ADP
ftr-472	533	23	prop	prop	NOUN
ftr-472	533	24	.	.	PUNCT
ftr-472	534	1	temp	temp	NOUN
ftr-472	534	2	.	.	PUNCT
ftr-472	535	1	regs	regs	PROPN
ftr-472	535	2	.	.	PUNCT
ftr-472	536	1	§	§	PROPN
ftr-472	536	2	1.482	1.482	NUM
ftr-472	536	3	-	-	PUNCT
ftr-472	536	4	6(c	6(c	NUM
ftr-472	536	5	)	)	PUNCT
ftr-472	536	6	,	,	PUNCT
ftr-472	536	7	it	it	PRON
ftr-472	536	8	should	should	AUX
ftr-472	536	9	qualify	qualify	VERB
ftr-472	536	10	as	as	ADP
ftr-472	536	11	an	an	DET
ftr-472	536	12	acceptable	acceptable	ADJ
ftr-472	536	13	profit	profit	NOUN
ftr-472	536	14	split	split	NOUN
ftr-472	536	15	method	method	NOUN
ftr-472	536	16	under	under	ADP
ftr-472	536	17	prop	prop	NOUN
ftr-472	536	18	.	.	PUNCT
ftr-472	537	1	temp	temp	NOUN
ftr-472	537	2	.	.	PUNCT
ftr-472	538	1	regs	regs	PROPN
ftr-472	538	2	.	.	PUNCT
ftr-472	539	1	§	§	PROPN
ftr-472	539	2	1.482	1.482	NUM
ftr-472	539	3	-	-	SYM
ftr-472	539	4	6(c)(5	6(c)(5	NUM
ftr-472	539	5	)	)	PUNCT
ftr-472	539	6	.	.	PUNCT
ftr-472	540	1	[	[	X
ftr-472	540	2	vol	vol	NOUN
ftr-472	540	3	2:1	2:1	NUM
ftr-472	540	4	1994	1994	NUM
ftr-472	540	5	]	]	X
ftr-472	540	6	u.s	u.s	PROPN
ftr-472	540	7	.	.	PROPN
ftr-472	540	8	federal	federal	ADJ
ftr-472	540	9	income	income	NOUN
ftr-472	540	10	taxation	taxation	NOUN
ftr-472	540	11	of	of	ADP
ftr-472	540	12	u.s	u.s	PROPN
ftr-472	540	13	.	.	PROPN
ftr-472	540	14	branches	branch	NOUN
ftr-472	540	15	of	of	ADP
ftr-472	540	16	foreign	foreign	ADJ
ftr-472	540	17	banks	bank	NOUN
ftr-472	540	18	29	29	NUM
ftr-472	540	19	pricing	pricing	NOUN
ftr-472	540	20	questions	question	NOUN
ftr-472	540	21	under	under	ADP
ftr-472	540	22	section	section	NOUN
ftr-472	540	23	482	482	NUM
ftr-472	540	24	,	,	PUNCT
ftr-472	540	25	particularly	particularly	ADV
ftr-472	540	26	inasmuch	inasmuch	ADJ
ftr-472	540	27	as	as	SCONJ
ftr-472	540	28	the	the	DET
ftr-472	540	29	banks	bank	NOUN
ftr-472	540	30	are	be	AUX
ftr-472	540	31	engaged	engage	VERB
ftr-472	540	32	in	in	ADP
ftr-472	540	33	business	business	NOUN
ftr-472	540	34	in	in	ADP
ftr-472	540	35	the	the	DET
ftr-472	540	36	united	united	PROPN
ftr-472	540	37	states	states	PROPN
ftr-472	540	38	directly	directly	ADV
ftr-472	540	39	through	through	ADP
ftr-472	540	40	branches	branch	NOUN
ftr-472	540	41	rather	rather	ADV
ftr-472	540	42	than	than	ADP
ftr-472	540	43	through	through	ADP
ftr-472	540	44	affiliates.72	affiliates.72	NOUN
ftr-472	540	45	rather	rather	ADV
ftr-472	540	46	,	,	PUNCT
ftr-472	540	47	the	the	DET
ftr-472	540	48	principal	principal	ADJ
ftr-472	540	49	issues	issue	NOUN
ftr-472	540	50	they	they	PRON
ftr-472	540	51	confront	confront	VERB
ftr-472	540	52	relate	relate	VERB
ftr-472	540	53	to	to	ADP
ftr-472	540	54	the	the	DET
ftr-472	540	55	amount	amount	NOUN
ftr-472	540	56	of	of	ADP
ftr-472	540	57	income	income	NOUN
ftr-472	540	58	that	that	PRON
ftr-472	540	59	is	be	AUX
ftr-472	540	60	treated	treat	VERB
ftr-472	540	61	as	as	ADP
ftr-472	540	62	eci	eci	PROPN
ftr-472	540	63	under	under	ADP
ftr-472	540	64	the	the	DET
ftr-472	540	65	all	all	ADV
ftr-472	540	66	-	-	PUNCT
ftr-472	540	67	or	or	CCONJ
ftr-472	540	68	-	-	PUNCT
ftr-472	540	69	nothing	nothing	PRON
ftr-472	540	70	rules	rule	NOUN
ftr-472	540	71	described	describe	VERB
ftr-472	540	72	above	above	ADV
ftr-472	540	73	.	.	PUNCT
ftr-472	541	1	that	that	SCONJ
ftr-472	541	2	the	the	DET
ftr-472	541	3	irs	irs	PROPN
ftr-472	541	4	nonetheless	nonetheless	ADV
ftr-472	541	5	is	be	AUX
ftr-472	541	6	willing	willing	ADJ
ftr-472	541	7	to	to	PART
ftr-472	541	8	deal	deal	VERB
ftr-472	541	9	with	with	ADP
ftr-472	541	10	these	these	DET
ftr-472	541	11	issues	issue	NOUN
ftr-472	541	12	in	in	ADP
ftr-472	541	13	a	a	DET
ftr-472	541	14	constructive	constructive	ADJ
ftr-472	541	15	manner	manner	NOUN
ftr-472	541	16	under	under	ADP
ftr-472	541	17	the	the	DET
ftr-472	541	18	apa	apa	PROPN
ftr-472	541	19	process	process	NOUN
ftr-472	541	20	is	be	AUX
ftr-472	541	21	both	both	CCONJ
ftr-472	541	22	remarkable	remarkable	ADJ
ftr-472	541	23	and	and	CCONJ
ftr-472	541	24	refreshing	refreshing	ADJ
ftr-472	541	25	,	,	PUNCT
ftr-472	541	26	although	although	SCONJ
ftr-472	541	27	not	not	PART
ftr-472	541	28	at	at	ADV
ftr-472	541	29	all	all	ADV
ftr-472	541	30	surprising	surprising	ADJ
ftr-472	541	31	.	.	PUNCT
ftr-472	542	1	for	for	ADP
ftr-472	542	2	several	several	ADJ
ftr-472	542	3	years	year	NOUN
ftr-472	542	4	,	,	PUNCT
ftr-472	542	5	the	the	DET
ftr-472	542	6	irs	irs	PROPN
ftr-472	542	7	has	have	AUX
ftr-472	542	8	been	be	AUX
ftr-472	542	9	aware	aware	ADJ
ftr-472	542	10	of	of	ADP
ftr-472	542	11	the	the	DET
ftr-472	542	12	problems	problem	NOUN
ftr-472	542	13	raised	raise	VERB
ftr-472	542	14	by	by	ADP
ftr-472	542	15	global	global	ADJ
ftr-472	542	16	trading	trading	NOUN
ftr-472	542	17	of	of	ADP
ftr-472	542	18	financial	financial	ADJ
ftr-472	542	19	instruments	instrument	NOUN
ftr-472	542	20	.	.	PUNCT
ftr-472	543	1	73	73	NUM
ftr-472	543	2	indeed	indeed	ADV
ftr-472	543	3	,	,	PUNCT
ftr-472	543	4	it	it	PRON
ftr-472	543	5	has	have	AUX
ftr-472	543	6	been	be	AUX
ftr-472	543	7	suggested	suggest	VERB
ftr-472	543	8	that	that	SCONJ
ftr-472	543	9	when	when	SCONJ
ftr-472	543	10	the	the	DET
ftr-472	543	11	irs	irs	PROPN
ftr-472	543	12	was	be	AUX
ftr-472	543	13	considering	consider	VERB
ftr-472	543	14	the	the	DET
ftr-472	543	15	issue	issue	NOUN
ftr-472	543	16	of	of	ADP
ftr-472	543	17	eci	eci	PROPN
ftr-472	543	18	from	from	ADP
ftr-472	543	19	notional	notional	ADJ
ftr-472	543	20	principal	principal	ADJ
ftr-472	543	21	contracts	contract	NOUN
ftr-472	543	22	and	and	CCONJ
ftr-472	543	23	section	section	NOUN
ftr-472	543	24	988	988	NUM
ftr-472	543	25	transactions	transaction	NOUN
ftr-472	543	26	,	,	PUNCT
ftr-472	543	27	the	the	DET
ftr-472	543	28	drafters	drafter	NOUN
ftr-472	543	29	of	of	ADP
ftr-472	543	30	the	the	DET
ftr-472	543	31	proposed	propose	VERB
ftr-472	543	32	regulations	regulation	NOUN
ftr-472	543	33	had	have	VERB
ftr-472	543	34	difficulty	difficulty	NOUN
ftr-472	543	35	formulating	formulate	VERB
ftr-472	543	36	an	an	DET
ftr-472	543	37	appropriate	appropriate	ADJ
ftr-472	543	38	rule	rule	NOUN
ftr-472	543	39	and	and	CCONJ
ftr-472	543	40	used	use	VERB
ftr-472	543	41	the	the	DET
ftr-472	543	42	vague	vague	ADJ
ftr-472	543	43	crossreference	crossreference	NOUN
ftr-472	543	44	,	,	PUNCT
ftr-472	543	45	"	"	PUNCT
ftr-472	543	46	under	under	ADP
ftr-472	543	47	principles	principle	NOUN
ftr-472	543	48	similar	similar	ADJ
ftr-472	543	49	to	to	ADP
ftr-472	543	50	those	those	PRON
ftr-472	543	51	set	set	VERB
ftr-472	543	52	forth	forth	ADP
ftr-472	543	53	in	in	ADP
ftr-472	543	54	§	§	PROPN
ftr-472	543	55	1.864	1.864	NUM
ftr-472	543	56	-	-	SYM
ftr-472	543	57	4(c),"'74	4(c),"'74	NOUN
ftr-472	543	58	in	in	ADP
ftr-472	543	59	the	the	DET
ftr-472	543	60	hope	hope	NOUN
ftr-472	543	61	and	and	CCONJ
ftr-472	543	62	expectation	expectation	NOUN
ftr-472	543	63	that	that	SCONJ
ftr-472	543	64	commentators	commentator	NOUN
ftr-472	543	65	would	would	AUX
ftr-472	543	66	provide	provide	VERB
ftr-472	543	67	assistance	assistance	NOUN
ftr-472	543	68	.	.	PUNCT
ftr-472	544	1	whether	whether	SCONJ
ftr-472	544	2	that	that	DET
ftr-472	544	3	story	story	NOUN
ftr-472	544	4	is	be	AUX
ftr-472	544	5	apocryphal	apocryphal	ADJ
ftr-472	544	6	or	or	CCONJ
ftr-472	544	7	true	true	ADJ
ftr-472	544	8	,	,	PUNCT
ftr-472	544	9	it	it	PRON
ftr-472	544	10	is	be	AUX
ftr-472	544	11	clear	clear	ADJ
ftr-472	544	12	that	that	SCONJ
ftr-472	544	13	the	the	DET
ftr-472	544	14	irs	irs	PROPN
ftr-472	544	15	is	be	AUX
ftr-472	544	16	now	now	ADV
ftr-472	544	17	acutely	acutely	ADV
ftr-472	544	18	aware	aware	ADJ
ftr-472	544	19	that	that	SCONJ
ftr-472	544	20	the	the	DET
ftr-472	544	21	rules	rule	NOUN
ftr-472	544	22	are	be	AUX
ftr-472	544	23	unsatisfactory	unsatisfactory	ADJ
ftr-472	544	24	.	.	PUNCT
ftr-472	545	1	however	however	ADV
ftr-472	545	2	,	,	PUNCT
ftr-472	545	3	it	it	PRON
ftr-472	545	4	has	have	AUX
ftr-472	545	5	not	not	PART
ftr-472	545	6	yet	yet	ADV
ftr-472	545	7	been	be	AUX
ftr-472	545	8	able	able	ADJ
ftr-472	545	9	to	to	PART
ftr-472	545	10	devise	devise	VERB
ftr-472	545	11	a	a	DET
ftr-472	545	12	replacement	replacement	NOUN
ftr-472	545	13	acceptable	acceptable	ADJ
ftr-472	545	14	to	to	ADP
ftr-472	545	15	it	it	PRON
ftr-472	545	16	because	because	SCONJ
ftr-472	545	17	of	of	ADP
ftr-472	545	18	the	the	DET
ftr-472	545	19	complexities	complexity	NOUN
ftr-472	545	20	involved	involve	VERB
ftr-472	545	21	.	.	PUNCT
ftr-472	546	1	under	under	ADP
ftr-472	546	2	these	these	DET
ftr-472	546	3	circumstances	circumstance	NOUN
ftr-472	546	4	,	,	PUNCT
ftr-472	546	5	resort	resort	VERB
ftr-472	546	6	to	to	ADP
ftr-472	546	7	the	the	DET
ftr-472	546	8	apa	apa	PROPN
ftr-472	546	9	process	process	NOUN
ftr-472	546	10	by	by	ADP
ftr-472	546	11	the	the	DET
ftr-472	546	12	irs	irs	PROPN
ftr-472	546	13	as	as	ADP
ftr-472	546	14	an	an	DET
ftr-472	546	15	interim	interim	ADJ
ftr-472	546	16	,	,	PUNCT
ftr-472	546	17	stop	stop	NOUN
ftr-472	546	18	-	-	PUNCT
ftr-472	546	19	gap	gap	NOUN
ftr-472	546	20	measure	measure	NOUN
ftr-472	546	21	is	be	AUX
ftr-472	546	22	appropriate	appropriate	ADJ
ftr-472	546	23	and	and	CCONJ
ftr-472	546	24	sensible	sensible	ADJ
ftr-472	546	25	.	.	PUNCT
ftr-472	547	1	in	in	ADP
ftr-472	547	2	addition	addition	NOUN
ftr-472	547	3	to	to	ADP
ftr-472	547	4	providing	provide	VERB
ftr-472	547	5	critically	critically	ADV
ftr-472	547	6	needed	need	VERB
ftr-472	547	7	relief	relief	NOUN
ftr-472	547	8	to	to	ADP
ftr-472	547	9	taxpayers	taxpayer	NOUN
ftr-472	547	10	that	that	PRON
ftr-472	547	11	would	would	AUX
ftr-472	547	12	otherwise	otherwise	ADV
ftr-472	547	13	be	be	AUX
ftr-472	547	14	adversely	adversely	ADV
ftr-472	547	15	impacted	impact	VERB
ftr-472	547	16	by	by	ADP
ftr-472	547	17	unworkable	unworkable	ADJ
ftr-472	547	18	rules	rule	NOUN
ftr-472	547	19	,	,	PUNCT
ftr-472	547	20	the	the	DET
ftr-472	547	21	apa	apa	PROPN
ftr-472	547	22	process	process	NOUN
ftr-472	547	23	is	be	AUX
ftr-472	547	24	a	a	DET
ftr-472	547	25	real	real	ADJ
ftr-472	547	26	-	-	PUNCT
ftr-472	547	27	life	life	NOUN
ftr-472	547	28	experiential	experiential	ADJ
ftr-472	547	29	and	and	CCONJ
ftr-472	547	30	experimental	experimental	ADJ
ftr-472	547	31	laboratory	laboratory	NOUN
ftr-472	547	32	for	for	ADP
ftr-472	547	33	the	the	DET
ftr-472	547	34	irs	irs	PROPN
ftr-472	547	35	,	,	PUNCT
ftr-472	547	36	providing	provide	VERB
ftr-472	547	37	it	it	PRON
ftr-472	547	38	with	with	ADP
ftr-472	547	39	valuable	valuable	ADJ
ftr-472	547	40	knowledge	knowledge	NOUN
ftr-472	547	41	that	that	PRON
ftr-472	547	42	can	can	AUX
ftr-472	547	43	assist	assist	VERB
ftr-472	547	44	it	it	PRON
ftr-472	547	45	in	in	ADP
ftr-472	547	46	devising	devise	VERB
ftr-472	547	47	acceptable	acceptable	ADJ
ftr-472	547	48	and	and	CCONJ
ftr-472	547	49	workable	workable	ADJ
ftr-472	547	50	rules	rule	NOUN
ftr-472	547	51	and	and	CCONJ
ftr-472	547	52	the	the	DET
ftr-472	547	53	experience	experience	NOUN
ftr-472	547	54	of	of	ADP
ftr-472	547	55	formulating	formulate	VERB
ftr-472	547	56	those	those	DET
ftr-472	547	57	rules	rule	NOUN
ftr-472	547	58	in	in	ADP
ftr-472	547	59	conjunction	conjunction	NOUN
ftr-472	547	60	with	with	ADP
ftr-472	547	61	other	other	ADJ
ftr-472	547	62	countries	country	NOUN
ftr-472	547	63	that	that	PRON
ftr-472	547	64	have	have	VERB
ftr-472	547	65	a	a	DET
ftr-472	547	66	significant	significant	ADJ
ftr-472	547	67	interest	interest	NOUN
ftr-472	547	68	in	in	ADP
ftr-472	547	69	global	global	ADJ
ftr-472	547	70	trading	trading	NOUN
ftr-472	547	71	activities	activity	NOUN
ftr-472	547	72	.	.	PUNCT
ftr-472	548	1	viewed	view	VERB
ftr-472	548	2	from	from	ADP
ftr-472	548	3	this	this	DET
ftr-472	548	4	perspective	perspective	NOUN
ftr-472	548	5	,	,	PUNCT
ftr-472	548	6	the	the	DET
ftr-472	548	7	apa	apa	PROPN
ftr-472	548	8	process	process	NOUN
ftr-472	548	9	can	can	AUX
ftr-472	548	10	be	be	AUX
ftr-472	548	11	considered	consider	VERB
ftr-472	548	12	a	a	DET
ftr-472	548	13	step	step	NOUN
ftr-472	548	14	towards	towards	ADP
ftr-472	548	15	a	a	DET
ftr-472	548	16	more	more	ADV
ftr-472	548	17	universal	universal	ADJ
ftr-472	548	18	and	and	CCONJ
ftr-472	548	19	permanent	permanent	ADJ
ftr-472	548	20	set	set	NOUN
ftr-472	548	21	of	of	ADP
ftr-472	548	22	rules	rule	NOUN
ftr-472	548	23	for	for	ADP
ftr-472	548	24	determining	determine	VERB
ftr-472	548	25	a	a	DET
ftr-472	548	26	bank	bank	NOUN
ftr-472	548	27	's	's	PART
ftr-472	548	28	eci	eci	PROPN
ftr-472	548	29	from	from	ADP
ftr-472	548	30	global	global	ADJ
ftr-472	548	31	trading	trading	NOUN
ftr-472	548	32	activities	activity	NOUN
ftr-472	548	33	.	.	PUNCT
ftr-472	549	1	while	while	SCONJ
ftr-472	549	2	the	the	DET
ftr-472	549	3	irs	irs	PROPN
ftr-472	549	4	has	have	AUX
ftr-472	549	5	not	not	PART
ftr-472	549	6	publicly	publicly	ADV
ftr-472	549	7	articulated	articulate	VERB
ftr-472	549	8	this	this	DET
ftr-472	549	9	view	view	NOUN
ftr-472	549	10	of	of	ADP
ftr-472	549	11	the	the	DET
ftr-472	549	12	future	future	NOUN
ftr-472	549	13	,	,	PUNCT
ftr-472	549	14	i	i	PRON
ftr-472	549	15	believe	believe	VERB
ftr-472	549	16	that	that	SCONJ
ftr-472	549	17	this	this	DET
ftr-472	549	18	evolution	evolution	NOUN
ftr-472	549	19	is	be	AUX
ftr-472	549	20	inevitable	inevitable	ADJ
ftr-472	549	21	,	,	PUNCT
ftr-472	549	22	72	72	NUM
ftr-472	549	23	.	.	PUNCT
ftr-472	550	1	even	even	ADV
ftr-472	550	2	where	where	SCONJ
ftr-472	550	3	a	a	DET
ftr-472	550	4	foreign	foreign	ADJ
ftr-472	550	5	taxpayer	taxpayer	NOUN
ftr-472	550	6	conducts	conduct	VERB
ftr-472	550	7	global	global	ADJ
ftr-472	550	8	trading	trading	NOUN
ftr-472	550	9	activities	activity	NOUN
ftr-472	550	10	in	in	ADP
ftr-472	550	11	the	the	DET
ftr-472	550	12	united	united	PROPN
ftr-472	550	13	states	states	PROPN
ftr-472	550	14	through	through	ADP
ftr-472	550	15	an	an	DET
ftr-472	550	16	affiliate	affiliate	NOUN
ftr-472	550	17	rather	rather	ADV
ftr-472	550	18	than	than	ADP
ftr-472	550	19	through	through	ADP
ftr-472	550	20	a	a	DET
ftr-472	550	21	branch	branch	NOUN
ftr-472	550	22	-	-	PUNCT
ftr-472	550	23	as	as	ADV
ftr-472	550	24	often	often	ADV
ftr-472	550	25	is	be	AUX
ftr-472	550	26	the	the	DET
ftr-472	550	27	case	case	NOUN
ftr-472	550	28	with	with	ADP
ftr-472	550	29	securities	security	NOUN
ftr-472	550	30	firms	firm	NOUN
ftr-472	550	31	and	and	CCONJ
ftr-472	550	32	occasionally	occasionally	ADV
ftr-472	550	33	with	with	ADP
ftr-472	550	34	banks	bank	NOUN
ftr-472	550	35	-	-	PUNCT
ftr-472	550	36	the	the	DET
ftr-472	550	37	affiliate	affiliate	NOUN
ftr-472	550	38	may	may	AUX
ftr-472	550	39	be	be	AUX
ftr-472	550	40	treated	treat	VERB
ftr-472	550	41	as	as	ADP
ftr-472	550	42	a	a	DET
ftr-472	550	43	"	"	PUNCT
ftr-472	550	44	branchof	branchof	NOUN
ftr-472	550	45	the	the	DET
ftr-472	550	46	taxpayer	taxpayer	NOUN
ftr-472	550	47	for	for	ADP
ftr-472	550	48	u.s	u.s	PROPN
ftr-472	550	49	.	.	PROPN
ftr-472	550	50	tax	tax	NOUN
ftr-472	550	51	purposes	purpose	NOUN
ftr-472	550	52	under	under	ADP
ftr-472	550	53	the	the	DET
ftr-472	550	54	code	code	NOUN
ftr-472	550	55	and	and	CCONJ
ftr-472	550	56	applicable	applicable	ADJ
ftr-472	550	57	treaties	treaty	NOUN
ftr-472	550	58	,	,	PUNCT
ftr-472	550	59	which	which	PRON
ftr-472	550	60	would	would	AUX
ftr-472	550	61	give	give	VERB
ftr-472	550	62	rise	rise	NOUN
ftr-472	550	63	to	to	ADP
ftr-472	550	64	eci	eci	PROPN
ftr-472	550	65	and	and	CCONJ
ftr-472	550	66	to	to	PART
ftr-472	550	67	income	income	VERB
ftr-472	550	68	attributable	attributable	ADJ
ftr-472	550	69	to	to	ADP
ftr-472	550	70	a	a	DET
ftr-472	550	71	permanent	permanent	ADJ
ftr-472	550	72	establishment	establishment	NOUN
ftr-472	550	73	.	.	PUNCT
ftr-472	551	1	see	see	VERB
ftr-472	551	2	generally	generally	ADV
ftr-472	551	3	samuels	samuels	PROPN
ftr-472	551	4	&	&	CCONJ
ftr-472	551	5	brown	brown	PROPN
ftr-472	551	6	.	.	PUNCT
ftr-472	552	1	supra	supra	PROPN
ftr-472	552	2	note	note	PROPN
ftr-472	552	3	42	42	NUM
ftr-472	552	4	,	,	PUNCT
ftr-472	552	5	at	at	ADP
ftr-472	552	6	572	572	NUM
ftr-472	552	7	-	-	SYM
ftr-472	552	8	74	74	NUM
ftr-472	552	9	.	.	PUNCT
ftr-472	553	1	73	73	NUM
ftr-472	553	2	.	.	PUNCT
ftr-472	554	1	see	see	VERB
ftr-472	554	2	,	,	PUNCT
ftr-472	554	3	e.g.	e.g.	ADV
ftr-472	554	4	,	,	PUNCT
ftr-472	554	5	t.d	t.d	PROPN
ftr-472	554	6	.	.	PROPN
ftr-472	554	7	8258	8258	NUM
ftr-472	554	8	,	,	PUNCT
ftr-472	554	9	1989	1989	NUM
ftr-472	554	10	-	-	SYM
ftr-472	554	11	2	2	NUM
ftr-472	554	12	c.b	c.b	PROPN
ftr-472	554	13	.	.	PROPN
ftr-472	554	14	127	127	NUM
ftr-472	554	15	(	(	PUNCT
ftr-472	554	16	soliciting	solicit	VERB
ftr-472	554	17	comments	comment	NOUN
ftr-472	554	18	regarding	regard	VERB
ftr-472	554	19	the	the	DET
ftr-472	554	20	application	application	NOUN
ftr-472	554	21	of	of	ADP
ftr-472	554	22	temp	temp	NOUN
ftr-472	554	23	.	.	PUNCT
ftr-472	555	1	regs	regs	PROPN
ftr-472	555	2	.	.	PUNCT
ftr-472	556	1	§	§	PROPN
ftr-472	556	2	1.863	1.863	NUM
ftr-472	556	3	-	-	SYM
ftr-472	556	4	7(b)(2)-(3	7(b)(2)-(3	NUM
ftr-472	556	5	)	)	PUNCT
ftr-472	556	6	in	in	ADP
ftr-472	556	7	circumstances	circumstance	NOUN
ftr-472	556	8	involving	involve	VERB
ftr-472	556	9	global	global	ADJ
ftr-472	556	10	trading	trading	NOUN
ftr-472	556	11	)	)	PUNCT
ftr-472	557	1	;	;	PUNCT
ftr-472	557	2	announcement	announcement	NOUN
ftr-472	557	3	90	90	NUM
ftr-472	557	4	-	-	SYM
ftr-472	557	5	106	106	NUM
ftr-472	557	6	,	,	PUNCT
ftr-472	557	7	1990	1990	NUM
ftr-472	557	8	-	-	SYM
ftr-472	557	9	38	38	NUM
ftr-472	557	10	i.r.b	i.r.b	NOUN
ftr-472	557	11	.	.	PUNCT
ftr-472	557	12	29	29	NUM
ftr-472	557	13	(	(	PUNCT
ftr-472	557	14	sept	sept	PROPN
ftr-472	557	15	.	.	PROPN
ftr-472	557	16	17	17	NUM
ftr-472	557	17	)	)	PUNCT
ftr-472	557	18	(	(	PUNCT
ftr-472	557	19	soliciting	solicit	VERB
ftr-472	557	20	comments	comment	NOUN
ftr-472	557	21	about	about	ADP
ftr-472	557	22	issues	issue	NOUN
ftr-472	557	23	raised	raise	VERB
ftr-472	557	24	by	by	ADP
ftr-472	557	25	global	global	ADJ
ftr-472	557	26	trading	trading	NOUN
ftr-472	557	27	of	of	ADP
ftr-472	557	28	financial	financial	ADJ
ftr-472	557	29	instruments	instrument	NOUN
ftr-472	557	30	that	that	PRON
ftr-472	557	31	may	may	AUX
ftr-472	557	32	be	be	AUX
ftr-472	557	33	addressed	address	VERB
ftr-472	557	34	by	by	ADP
ftr-472	557	35	proposed	propose	VERB
ftr-472	557	36	regulations	regulation	NOUN
ftr-472	557	37	under	under	ADP
ftr-472	557	38	§	§	PROPN
ftr-472	557	39	§	§	PROPN
ftr-472	557	40	482	482	NUM
ftr-472	557	41	,	,	PUNCT
ftr-472	557	42	864	864	NUM
ftr-472	557	43	,	,	PUNCT
ftr-472	557	44	and	and	CCONJ
ftr-472	557	45	other	other	ADJ
ftr-472	557	46	code	code	NOUN
ftr-472	557	47	provisions	provision	NOUN
ftr-472	557	48	)	)	PUNCT
ftr-472	557	49	.	.	PUNCT
ftr-472	558	1	74	74	NUM
ftr-472	558	2	.	.	PUNCT
ftr-472	558	3	regs	regs	PROPN
ftr-472	558	4	.	.	PUNCT
ftr-472	559	1	§	§	PROPN
ftr-472	559	2	§	§	PROPN
ftr-472	559	3	1.863	1.863	NUM
ftr-472	559	4	-	-	PUNCT
ftr-472	559	5	7(b)(3	7(b)(3	NUM
ftr-472	559	6	)	)	PUNCT
ftr-472	559	7	,	,	PUNCT
ftr-472	559	8	1.988	1.988	NUM
ftr-472	559	9	-	-	SYM
ftr-472	559	10	4(c	4(c	NUM
ftr-472	559	11	)	)	PUNCT
ftr-472	559	12	,	,	PUNCT
ftr-472	559	13	discussed	discuss	VERB
ftr-472	559	14	supra	supra	ADJ
ftr-472	559	15	notes47	notes47	NOUN
ftr-472	559	16	-	-	PUNCT
ftr-472	559	17	49	49	NUM
ftr-472	559	18	and	and	CCONJ
ftr-472	559	19	accompanying	accompany	VERB
ftr-472	559	20	text	text	NOUN
ftr-472	559	21	.	.	PUNCT
ftr-472	560	1	florida	florida	PROPN
ftr-472	560	2	tax	tax	PROPN
ftr-472	560	3	review	review	NOUN
ftr-472	560	4	if	if	SCONJ
ftr-472	560	5	for	for	ADP
ftr-472	560	6	no	no	DET
ftr-472	560	7	other	other	ADJ
ftr-472	560	8	reason	reason	NOUN
ftr-472	560	9	than	than	SCONJ
ftr-472	560	10	to	to	PART
ftr-472	560	11	preserve	preserve	VERB
ftr-472	560	12	the	the	DET
ftr-472	560	13	legitimacy	legitimacy	NOUN
ftr-472	560	14	of	of	ADP
ftr-472	560	15	the	the	DET
ftr-472	560	16	apa	apa	PROPN
ftr-472	560	17	process	process	NOUN
ftr-472	560	18	.	.	PUNCT
ftr-472	561	1	unless	unless	SCONJ
ftr-472	561	2	the	the	DET
ftr-472	561	3	existing	exist	VERB
ftr-472	561	4	apa	apa	PROPN
ftr-472	561	5	process	process	NOUN
ftr-472	561	6	in	in	ADP
ftr-472	561	7	the	the	DET
ftr-472	561	8	global	global	ADJ
ftr-472	561	9	trading	trading	NOUN
ftr-472	561	10	area	area	NOUN
ftr-472	561	11	is	be	AUX
ftr-472	561	12	viewed	view	VERB
ftr-472	561	13	as	as	ADP
ftr-472	561	14	an	an	DET
ftr-472	561	15	interim	interim	ADJ
ftr-472	561	16	step	step	NOUN
ftr-472	561	17	towards	towards	ADP
ftr-472	561	18	a	a	DET
ftr-472	561	19	revision	revision	NOUN
ftr-472	561	20	of	of	ADP
ftr-472	561	21	the	the	DET
ftr-472	561	22	applicable	applicable	ADJ
ftr-472	561	23	substantive	substantive	ADJ
ftr-472	561	24	rules	rule	NOUN
ftr-472	561	25	,	,	PUNCT
ftr-472	561	26	it	it	PRON
ftr-472	561	27	will	will	AUX
ftr-472	561	28	become	become	VERB
ftr-472	561	29	increasingly	increasingly	ADV
ftr-472	561	30	vulnerable	vulnerable	ADJ
ftr-472	561	31	to	to	ADP
ftr-472	561	32	criticism	criticism	NOUN
ftr-472	561	33	that	that	SCONJ
ftr-472	561	34	it	it	PRON
ftr-472	561	35	is	be	AUX
ftr-472	561	36	"	"	PUNCT
ftr-472	561	37	private	private	ADJ
ftr-472	561	38	law	law	NOUN
ftr-472	561	39	,	,	PUNCT
ftr-472	561	40	"	"	PUNCT
ftr-472	561	41	especially	especially	ADV
ftr-472	561	42	to	to	ADP
ftr-472	561	43	the	the	DET
ftr-472	561	44	extent	extent	NOUN
ftr-472	561	45	that	that	SCONJ
ftr-472	561	46	it	it	PRON
ftr-472	561	47	is	be	AUX
ftr-472	561	48	perceived	perceive	VERB
ftr-472	561	49	as	as	ADP
ftr-472	561	50	overriding	override	VERB
ftr-472	561	51	provisions	provision	NOUN
ftr-472	561	52	of	of	ADP
ftr-472	561	53	the	the	DET
ftr-472	561	54	code	code	NOUN
ftr-472	561	55	and	and	CCONJ
ftr-472	561	56	regulations	regulation	NOUN
ftr-472	561	57	and	and	CCONJ
ftr-472	561	58	not	not	PART
ftr-472	561	59	merely	merely	ADV
ftr-472	561	60	as	as	ADP
ftr-472	561	61	setting	set	VERB
ftr-472	561	62	out	out	ADP
ftr-472	561	63	factually	factually	ADV
ftr-472	561	64	based	base	VERB
ftr-472	561	65	tpms	tpm	NOUN
ftr-472	561	66	for	for	ADP
ftr-472	561	67	section	section	NOUN
ftr-472	561	68	482	482	NUM
ftr-472	561	69	allocation	allocation	NOUN
ftr-472	561	70	issues	issue	NOUN
ftr-472	561	71	.	.	PUNCT
ftr-472	562	1	the	the	DET
ftr-472	562	2	foregoing	foregoing	NOUN
ftr-472	562	3	is	be	AUX
ftr-472	562	4	not	not	PART
ftr-472	562	5	intended	intend	VERB
ftr-472	562	6	to	to	PART
ftr-472	562	7	imply	imply	VERB
ftr-472	562	8	that	that	SCONJ
ftr-472	562	9	the	the	DET
ftr-472	562	10	eventual	eventual	ADJ
ftr-472	562	11	,	,	PUNCT
ftr-472	562	12	permanent	permanent	ADJ
ftr-472	562	13	solution	solution	NOUN
ftr-472	562	14	necessarily	necessarily	ADV
ftr-472	562	15	will	will	AUX
ftr-472	562	16	not	not	PART
ftr-472	562	17	involve	involve	VERB
ftr-472	562	18	an	an	DET
ftr-472	562	19	apa	apa	NOUN
ftr-472	562	20	-	-	PUNCT
ftr-472	562	21	type	type	NOUN
ftr-472	562	22	process	process	NOUN
ftr-472	562	23	.	.	PUNCT
ftr-472	563	1	it	it	PRON
ftr-472	563	2	may	may	AUX
ftr-472	563	3	well	well	ADV
ftr-472	563	4	be	be	AUX
ftr-472	563	5	that	that	SCONJ
ftr-472	563	6	,	,	PUNCT
ftr-472	563	7	because	because	SCONJ
ftr-472	563	8	of	of	ADP
ftr-472	563	9	the	the	DET
ftr-472	563	10	highly	highly	ADV
ftr-472	563	11	varied	varied	ADJ
ftr-472	563	12	global	global	ADJ
ftr-472	563	13	trading	trading	NOUN
ftr-472	563	14	patterns	pattern	NOUN
ftr-472	563	15	of	of	ADP
ftr-472	563	16	different	different	ADJ
ftr-472	563	17	taxpayers	taxpayer	NOUN
ftr-472	563	18	and	and	CCONJ
ftr-472	563	19	categories	category	NOUN
ftr-472	563	20	of	of	ADP
ftr-472	563	21	transactions	transaction	NOUN
ftr-472	563	22	,	,	PUNCT
ftr-472	563	23	and	and	CCONJ
ftr-472	563	24	because	because	SCONJ
ftr-472	563	25	of	of	ADP
ftr-472	563	26	the	the	DET
ftr-472	563	27	multijurisdictional	multijurisdictional	ADJ
ftr-472	563	28	nature	nature	NOUN
ftr-472	563	29	of	of	ADP
ftr-472	563	30	the	the	DET
ftr-472	563	31	issue	issue	NOUN
ftr-472	563	32	,	,	PUNCT
ftr-472	563	33	the	the	DET
ftr-472	563	34	irs	irs	PROPN
ftr-472	563	35	will	will	AUX
ftr-472	563	36	require	require	VERB
ftr-472	563	37	,	,	PUNCT
ftr-472	563	38	or	or	CCONJ
ftr-472	563	39	continue	continue	VERB
ftr-472	563	40	to	to	PART
ftr-472	563	41	make	make	VERB
ftr-472	563	42	available	available	ADJ
ftr-472	563	43	,	,	PUNCT
ftr-472	563	44	an	an	DET
ftr-472	563	45	apa	apa	PROPN
ftr-472	563	46	process	process	NOUN
ftr-472	563	47	.	.	PUNCT
ftr-472	564	1	however	however	ADV
ftr-472	564	2	,	,	PUNCT
ftr-472	564	3	i	i	PRON
ftr-472	564	4	believe	believe	VERB
ftr-472	564	5	that	that	SCONJ
ftr-472	564	6	eventually	eventually	ADV
ftr-472	564	7	the	the	DET
ftr-472	564	8	rules	rule	NOUN
ftr-472	564	9	for	for	ADP
ftr-472	564	10	determining	determine	VERB
ftr-472	564	11	eci	eci	PROPN
ftr-472	564	12	will	will	AUX
ftr-472	564	13	be	be	AUX
ftr-472	564	14	revised	revise	VERB
ftr-472	564	15	to	to	ADP
ftr-472	564	16	more	more	ADV
ftr-472	564	17	closely	closely	ADV
ftr-472	564	18	comport	comport	VERB
ftr-472	564	19	with	with	ADP
ftr-472	564	20	the	the	DET
ftr-472	564	21	results	result	NOUN
ftr-472	564	22	available	available	ADJ
ftr-472	564	23	under	under	ADP
ftr-472	564	24	apas	apas	NOUN
ftr-472	564	25	.	.	PUNCT
ftr-472	565	1	2	2	X
ftr-472	565	2	.	.	X
ftr-472	565	3	possible	possible	ADJ
ftr-472	565	4	revisions	revision	NOUN
ftr-472	565	5	to	to	ADP
ftr-472	565	6	the	the	DET
ftr-472	565	7	rules	rule	NOUN
ftr-472	565	8	for	for	ADP
ftr-472	565	9	determining	determine	VERB
ftr-472	565	10	eci	eci	PROPN
ftr-472	565	11	from	from	ADP
ftr-472	565	12	global	global	ADJ
ftr-472	565	13	trading	trading	NOUN
ftr-472	565	14	activities.-it	activities.-it	NOUN
ftr-472	565	15	may	may	AUX
ftr-472	565	16	be	be	AUX
ftr-472	565	17	premature	premature	ADJ
ftr-472	565	18	to	to	PART
ftr-472	565	19	suggest	suggest	VERB
ftr-472	565	20	how	how	SCONJ
ftr-472	565	21	the	the	DET
ftr-472	565	22	rules	rule	NOUN
ftr-472	565	23	for	for	ADP
ftr-472	565	24	determining	determine	VERB
ftr-472	565	25	eci	eci	PROPN
ftr-472	565	26	from	from	ADP
ftr-472	565	27	financial	financial	ADJ
ftr-472	565	28	instruments	instrument	NOUN
ftr-472	565	29	involved	involve	VERB
ftr-472	565	30	in	in	ADP
ftr-472	565	31	global	global	ADJ
ftr-472	565	32	trading	trading	NOUN
ftr-472	565	33	activities	activity	NOUN
ftr-472	565	34	are	be	AUX
ftr-472	565	35	likely	likely	ADJ
ftr-472	565	36	to	to	PART
ftr-472	565	37	be	be	AUX
ftr-472	565	38	revised	revise	VERB
ftr-472	565	39	.	.	PUNCT
ftr-472	566	1	it	it	PRON
ftr-472	566	2	seems	seem	VERB
ftr-472	566	3	to	to	ADP
ftr-472	566	4	me	i	PRON
ftr-472	566	5	,	,	PUNCT
ftr-472	566	6	though	though	ADV
ftr-472	566	7	,	,	PUNCT
ftr-472	566	8	that	that	SCONJ
ftr-472	566	9	revised	revise	VERB
ftr-472	566	10	rules	rule	NOUN
ftr-472	566	11	-	-	PUNCT
ftr-472	566	12	which	which	PRON
ftr-472	566	13	should	should	AUX
ftr-472	566	14	be	be	AUX
ftr-472	566	15	reflected	reflect	VERB
ftr-472	566	16	in	in	ADP
ftr-472	566	17	amended	amend	VERB
ftr-472	566	18	regulations	regulation	NOUN
ftr-472	566	19	and	and	CCONJ
ftr-472	566	20	in	in	ADP
ftr-472	566	21	other	other	ADJ
ftr-472	566	22	forms	form	NOUN
ftr-472	566	23	of	of	ADP
ftr-472	566	24	guidance	guidance	NOUN
ftr-472	566	25	-	-	PUNCT
ftr-472	566	26	are	be	AUX
ftr-472	566	27	likely	likely	ADJ
ftr-472	566	28	to	to	PART
ftr-472	566	29	incorporate	incorporate	VERB
ftr-472	566	30	the	the	DET
ftr-472	566	31	following	follow	VERB
ftr-472	566	32	features	feature	NOUN
ftr-472	566	33	:	:	PUNCT
ftr-472	566	34	(	(	PUNCT
ftr-472	566	35	a	a	X
ftr-472	566	36	)	)	PUNCT
ftr-472	566	37	abandonment	abandonment	NOUN
ftr-472	566	38	of	of	ADP
ftr-472	566	39	the	the	DET
ftr-472	566	40	all	all	DET
ftr-472	566	41	or	or	CCONJ
ftr-472	566	42	nothing	nothing	PRON
ftr-472	566	43	approach	approach	NOUN
ftr-472	566	44	of	of	ADP
ftr-472	566	45	the	the	DET
ftr-472	566	46	existing	exist	VERB
ftr-472	566	47	regulations	regulation	NOUN
ftr-472	566	48	in	in	ADP
ftr-472	566	49	favor	favor	NOUN
ftr-472	566	50	of	of	ADP
ftr-472	566	51	a	a	DET
ftr-472	566	52	section	section	NOUN
ftr-472	566	53	482	482	NUM
ftr-472	566	54	-	-	PUNCT
ftr-472	566	55	type	type	NOUN
ftr-472	566	56	,	,	PUNCT
ftr-472	566	57	arm	arm	NOUN
ftr-472	566	58	's	's	PART
ftr-472	566	59	length	length	NOUN
ftr-472	566	60	allocation	allocation	NOUN
ftr-472	566	61	analysis.75	analysis.75	ADV
ftr-472	566	62	conceptually	conceptually	ADV
ftr-472	566	63	,	,	PUNCT
ftr-472	566	64	such	such	DET
ftr-472	566	65	an	an	DET
ftr-472	566	66	analysis	analysis	NOUN
ftr-472	566	67	,	,	PUNCT
ftr-472	566	68	which	which	PRON
ftr-472	566	69	takes	take	VERB
ftr-472	566	70	into	into	ADP
ftr-472	566	71	account	account	NOUN
ftr-472	566	72	the	the	DET
ftr-472	566	73	relative	relative	ADJ
ftr-472	566	74	economic	economic	ADJ
ftr-472	566	75	contributions	contribution	NOUN
ftr-472	566	76	of	of	ADP
ftr-472	566	77	different	different	ADJ
ftr-472	566	78	offices	office	NOUN
ftr-472	566	79	,	,	PUNCT
ftr-472	566	80	seems	seem	VERB
ftr-472	566	81	more	more	ADV
ftr-472	566	82	appropriate	appropriate	ADJ
ftr-472	566	83	than	than	ADP
ftr-472	566	84	the	the	DET
ftr-472	566	85	existing	exist	VERB
ftr-472	566	86	rules,76	rules,76	NOUN
ftr-472	566	87	and	and	CCONJ
ftr-472	566	88	the	the	DET
ftr-472	566	89	irs	irs	PROPN
ftr-472	566	90	has	have	AUX
ftr-472	566	91	implicitly	implicitly	ADV
ftr-472	566	92	recognized	recognize	VERB
ftr-472	566	93	this	this	DET
ftr-472	566	94	point	point	NOUN
ftr-472	566	95	in	in	ADP
ftr-472	566	96	the	the	DET
ftr-472	566	97	apas	apas	NOUN
ftr-472	566	98	in	in	ADP
ftr-472	566	99	global	global	ADJ
ftr-472	566	100	trading	trading	NOUN
ftr-472	566	101	situations	situation	NOUN
ftr-472	566	102	.	.	PUNCT
ftr-472	567	1	75	75	NUM
ftr-472	567	2	.	.	PUNCT
ftr-472	568	1	the	the	DET
ftr-472	568	2	suggested	suggest	VERB
ftr-472	568	3	revisions	revision	NOUN
ftr-472	568	4	could	could	AUX
ftr-472	568	5	be	be	AUX
ftr-472	568	6	implemented	implement	VERB
ftr-472	568	7	as	as	ADP
ftr-472	568	8	modifications	modification	NOUN
ftr-472	568	9	of	of	ADP
ftr-472	568	10	the	the	DET
ftr-472	568	11	source	source	NOUN
ftr-472	568	12	rules	rule	NOUN
ftr-472	568	13	contained	contain	VERB
ftr-472	568	14	in	in	ADP
ftr-472	568	15	regs	reg	NOUN
ftr-472	568	16	.	.	PUNCT
ftr-472	569	1	§	§	PROPN
ftr-472	569	2	§	§	PROPN
ftr-472	569	3	1.863	1.863	NUM
ftr-472	569	4	-	-	SYM
ftr-472	569	5	7	7	NUM
ftr-472	569	6	and	and	CCONJ
ftr-472	569	7	1.988	1.988	NUM
ftr-472	569	8	-	-	SYM
ftr-472	569	9	4	4	NUM
ftr-472	569	10	(	(	PUNCT
ftr-472	569	11	pursuant	pursuant	ADJ
ftr-472	569	12	to	to	ADP
ftr-472	569	13	regulatory	regulatory	ADJ
ftr-472	569	14	authority	authority	NOUN
ftr-472	569	15	under	under	ADP
ftr-472	569	16	§	§	PROPN
ftr-472	569	17	§	§	ADJ
ftr-472	569	18	863(a	863(a	NUM
ftr-472	569	19	)	)	PUNCT
ftr-472	569	20	and	and	CCONJ
ftr-472	569	21	988(a)(3)(a	988(a)(3)(a	NUM
ftr-472	569	22	)	)	PUNCT
ftr-472	569	23	)	)	PUNCT
ftr-472	569	24	,	,	PUNCT
ftr-472	569	25	and	and	CCONJ
ftr-472	569	26	,	,	PUNCT
ftr-472	569	27	in	in	ADP
ftr-472	569	28	the	the	DET
ftr-472	569	29	case	case	NOUN
ftr-472	569	30	of	of	ADP
ftr-472	569	31	gain	gain	NOUN
ftr-472	569	32	or	or	CCONJ
ftr-472	569	33	loss	loss	NOUN
ftr-472	569	34	from	from	ADP
ftr-472	569	35	the	the	DET
ftr-472	569	36	sale	sale	NOUN
ftr-472	569	37	or	or	CCONJ
ftr-472	569	38	exchange	exchange	NOUN
ftr-472	569	39	of	of	ADP
ftr-472	569	40	stocks	stock	NOUN
ftr-472	569	41	and	and	CCONJ
ftr-472	569	42	securities	security	NOUN
ftr-472	569	43	(	(	PUNCT
ftr-472	569	44	and	and	CCONJ
ftr-472	569	45	of	of	ADP
ftr-472	569	46	other	other	ADJ
ftr-472	569	47	financial	financial	ADJ
ftr-472	569	48	instruments	instrument	NOUN
ftr-472	569	49	not	not	PART
ftr-472	569	50	covered	cover	VERB
ftr-472	569	51	by	by	ADP
ftr-472	569	52	the	the	DET
ftr-472	569	53	foregoing	forego	VERB
ftr-472	569	54	provisions	provision	NOUN
ftr-472	569	55	)	)	PUNCT
ftr-472	569	56	,	,	PUNCT
ftr-472	569	57	through	through	ADP
ftr-472	569	58	regulations	regulation	NOUN
ftr-472	569	59	under	under	ADP
ftr-472	569	60	§	§	PROPN
ftr-472	569	61	§	§	NOUN
ftr-472	569	62	865(e)(2	865(e)(2	NUM
ftr-472	569	63	)	)	PUNCT
ftr-472	569	64	,	,	PUNCT
ftr-472	569	65	(	(	PUNCT
ftr-472	569	66	j	j	NOUN
ftr-472	569	67	)	)	PUNCT
ftr-472	569	68	,	,	PUNCT
ftr-472	569	69	864(c)(5	864(c)(5	NUM
ftr-472	569	70	)	)	PUNCT
ftr-472	569	71	.	.	PUNCT
ftr-472	570	1	in	in	ADP
ftr-472	570	2	addition	addition	NOUN
ftr-472	570	3	,	,	PUNCT
ftr-472	570	4	discrete	discrete	ADJ
ftr-472	570	5	aspects	aspect	NOUN
ftr-472	570	6	of	of	ADP
ftr-472	570	7	the	the	DET
ftr-472	570	8	global	global	ADJ
ftr-472	570	9	trading	trading	NOUN
ftr-472	570	10	issue	issue	NOUN
ftr-472	570	11	may	may	AUX
ftr-472	570	12	appropriately	appropriately	ADV
ftr-472	570	13	be	be	AUX
ftr-472	570	14	addressed	address	VERB
ftr-472	570	15	through	through	ADP
ftr-472	570	16	specific	specific	ADJ
ftr-472	570	17	rules	rule	NOUN
ftr-472	570	18	,	,	PUNCT
ftr-472	570	19	such	such	ADJ
ftr-472	570	20	as	as	ADP
ftr-472	570	21	the	the	DET
ftr-472	570	22	approach	approach	NOUN
ftr-472	570	23	proposed	propose	VERB
ftr-472	570	24	above	above	ADV
ftr-472	570	25	for	for	ADP
ftr-472	570	26	recognizing	recognize	VERB
ftr-472	570	27	interbranch	interbranch	NOUN
ftr-472	570	28	transfers	transfer	NOUN
ftr-472	570	29	of	of	ADP
ftr-472	570	30	nonfunctional	nonfunctional	ADJ
ftr-472	570	31	currency	currency	NOUN
ftr-472	570	32	by	by	ADP
ftr-472	570	33	foreign	foreign	ADJ
ftr-472	570	34	currency	currency	NOUN
ftr-472	570	35	dealers	dealer	NOUN
ftr-472	570	36	.	.	PUNCT
ftr-472	571	1	see	see	VERB
ftr-472	571	2	supra	supra	PROPN
ftr-472	571	3	note	note	PROPN
ftr-472	571	4	63	63	NUM
ftr-472	571	5	and	and	CCONJ
ftr-472	571	6	accompanying	accompany	VERB
ftr-472	571	7	text	text	NOUN
ftr-472	571	8	.	.	PUNCT
ftr-472	572	1	76	76	NUM
ftr-472	572	2	.	.	PUNCT
ftr-472	573	1	for	for	ADP
ftr-472	573	2	a	a	DET
ftr-472	573	3	general	general	ADJ
ftr-472	573	4	discussion	discussion	NOUN
ftr-472	573	5	of	of	ADP
ftr-472	573	6	reasons	reason	NOUN
ftr-472	573	7	why	why	SCONJ
ftr-472	573	8	a	a	DET
ftr-472	573	9	§	§	PROPN
ftr-472	573	10	482	482	NUM
ftr-472	573	11	-	-	PUNCT
ftr-472	573	12	type	type	NOUN
ftr-472	573	13	analysis	analysis	NOUN
ftr-472	573	14	is	be	AUX
ftr-472	573	15	appropriate	appropriate	ADJ
ftr-472	573	16	for	for	ADP
ftr-472	573	17	global	global	ADJ
ftr-472	573	18	trading	trading	NOUN
ftr-472	573	19	activities	activity	NOUN
ftr-472	573	20	and	and	CCONJ
ftr-472	573	21	of	of	ADP
ftr-472	573	22	the	the	DET
ftr-472	573	23	relative	relative	ADJ
ftr-472	573	24	merits	merit	NOUN
ftr-472	573	25	of	of	ADP
ftr-472	573	26	various	various	ADJ
ftr-472	573	27	approaches	approach	NOUN
ftr-472	573	28	based	base	VERB
ftr-472	573	29	on	on	ADP
ftr-472	573	30	such	such	DET
ftr-472	573	31	an	an	DET
ftr-472	573	32	analysis	analysis	NOUN
ftr-472	573	33	,	,	PUNCT
ftr-472	573	34	see	see	VERB
ftr-472	573	35	generally	generally	ADV
ftr-472	573	36	the	the	DET
ftr-472	573	37	articles	article	NOUN
ftr-472	573	38	and	and	CCONJ
ftr-472	573	39	papers	paper	NOUN
ftr-472	573	40	cited	cite	VERB
ftr-472	573	41	supra	supra	PROPN
ftr-472	573	42	note	note	VERB
ftr-472	573	43	42	42	NUM
ftr-472	573	44	.	.	PUNCT
ftr-472	574	1	[	[	X
ftr-472	574	2	vol	vol	NOUN
ftr-472	574	3	2:1	2:1	NUM
ftr-472	574	4	19941	19941	NUM
ftr-472	574	5	u.s	u.s	PROPN
ftr-472	574	6	.	.	PROPN
ftr-472	574	7	federal	federal	PROPN
ftr-472	574	8	income	income	NOUN
ftr-472	574	9	taxation	taxation	NOUN
ftr-472	574	10	of	of	ADP
ftr-472	574	11	u.s	u.s	PROPN
ftr-472	574	12	.	.	PROPN
ftr-472	574	13	branches	branch	NOUN
ftr-472	574	14	of	of	ADP
ftr-472	574	15	foreign	foreign	ADJ
ftr-472	574	16	banks	bank	NOUN
ftr-472	574	17	31	31	NUM
ftr-472	574	18	(	(	PUNCT
ftr-472	574	19	b	b	NOUN
ftr-472	574	20	)	)	PUNCT
ftr-472	574	21	setting	set	VERB
ftr-472	574	22	forth	forth	ADV
ftr-472	574	23	,	,	PUNCT
ftr-472	574	24	perhaps	perhaps	ADV
ftr-472	574	25	in	in	ADP
ftr-472	574	26	a	a	DET
ftr-472	574	27	revenue	revenue	NOUN
ftr-472	574	28	procedure	procedure	NOUN
ftr-472	574	29	,	,	PUNCT
ftr-472	574	30	acceptable	acceptable	ADJ
ftr-472	574	31	allocation	allocation	NOUN
ftr-472	574	32	methodologies	methodology	NOUN
ftr-472	574	33	and	and	CCONJ
ftr-472	574	34	the	the	DET
ftr-472	574	35	general	general	ADJ
ftr-472	574	36	circumstances	circumstance	NOUN
ftr-472	574	37	in	in	ADP
ftr-472	574	38	which	which	PRON
ftr-472	574	39	each	each	DET
ftr-472	574	40	methodology	methodology	NOUN
ftr-472	574	41	may	may	AUX
ftr-472	574	42	be	be	AUX
ftr-472	574	43	utilized	utilize	VERB
ftr-472	574	44	.	.	PUNCT
ftr-472	575	1	(	(	PUNCT
ftr-472	575	2	c	c	X
ftr-472	575	3	)	)	PUNCT
ftr-472	575	4	requiring	require	VERB
ftr-472	575	5	taxpayers	taxpayer	NOUN
ftr-472	575	6	to	to	PART
ftr-472	575	7	establish	establish	VERB
ftr-472	575	8	an	an	DET
ftr-472	575	9	allocation	allocation	NOUN
ftr-472	575	10	methodology	methodology	NOUN
ftr-472	575	11	that	that	PRON
ftr-472	575	12	is	be	AUX
ftr-472	575	13	consistent	consistent	ADJ
ftr-472	575	14	with	with	ADP
ftr-472	575	15	the	the	DET
ftr-472	575	16	approaches	approach	NOUN
ftr-472	575	17	set	set	VERB
ftr-472	575	18	forth	forth	ADP
ftr-472	575	19	in	in	ADP
ftr-472	575	20	the	the	DET
ftr-472	575	21	revenue	revenue	NOUN
ftr-472	575	22	procedure	procedure	NOUN
ftr-472	575	23	and	and	CCONJ
ftr-472	575	24	to	to	PART
ftr-472	575	25	establish	establish	VERB
ftr-472	575	26	the	the	DET
ftr-472	575	27	reasonableness	reasonableness	NOUN
ftr-472	575	28	of	of	ADP
ftr-472	575	29	the	the	DET
ftr-472	575	30	method	method	NOUN
ftr-472	575	31	chosen	choose	VERB
ftr-472	575	32	,	,	PUNCT
ftr-472	575	33	or	or	CCONJ
ftr-472	575	34	to	to	PART
ftr-472	575	35	document	document	VERB
ftr-472	575	36	and	and	CCONJ
ftr-472	575	37	establish	establish	VERB
ftr-472	575	38	the	the	DET
ftr-472	575	39	reasonableness	reasonableness	NOUN
ftr-472	575	40	of	of	ADP
ftr-472	575	41	an	an	DET
ftr-472	575	42	alternative	alternative	ADJ
ftr-472	575	43	methodology	methodology	NOUN
ftr-472	575	44	.	.	PUNCT
ftr-472	576	1	77	77	NUM
ftr-472	576	2	(	(	PUNCT
ftr-472	576	3	d	d	NOUN
ftr-472	576	4	)	)	PUNCT
ftr-472	576	5	requiring	require	VERB
ftr-472	576	6	taxpayers	taxpayer	NOUN
ftr-472	576	7	to	to	PART
ftr-472	576	8	maintain	maintain	VERB
ftr-472	576	9	records	record	NOUN
ftr-472	576	10	and	and	CCONJ
ftr-472	576	11	to	to	PART
ftr-472	576	12	file	file	VERB
ftr-472	576	13	relevant	relevant	ADJ
ftr-472	576	14	summary	summary	NOUN
ftr-472	576	15	information	information	NOUN
ftr-472	576	16	with	with	ADP
ftr-472	576	17	their	their	PRON
ftr-472	576	18	tax	tax	NOUN
ftr-472	576	19	returns	return	NOUN
ftr-472	576	20	regarding	regard	VERB
ftr-472	576	21	the	the	DET
ftr-472	576	22	methodologies	methodology	NOUN
ftr-472	576	23	they	they	PRON
ftr-472	576	24	have	have	VERB
ftr-472	577	1	selected.78	selected.78	NOUN
ftr-472	577	2	(	(	PUNCT
ftr-472	577	3	e	e	NOUN
ftr-472	577	4	)	)	PUNCT
ftr-472	577	5	imposing	impose	VERB
ftr-472	577	6	accuracy	accuracy	NOUN
ftr-472	577	7	-	-	PUNCT
ftr-472	577	8	related	relate	VERB
ftr-472	577	9	penalties	penalty	NOUN
ftr-472	577	10	under	under	ADP
ftr-472	577	11	section	section	NOUN
ftr-472	577	12	6662	6662	NUM
ftr-472	577	13	for	for	ADP
ftr-472	577	14	failure	failure	NOUN
ftr-472	577	15	to	to	PART
ftr-472	577	16	comply	comply	VERB
ftr-472	577	17	with	with	ADP
ftr-472	577	18	the	the	DET
ftr-472	577	19	applicable	applicable	ADJ
ftr-472	577	20	allocation	allocation	NOUN
ftr-472	577	21	guidelines	guideline	NOUN
ftr-472	577	22	or	or	CCONJ
ftr-472	577	23	the	the	DET
ftr-472	577	24	associated	associated	ADJ
ftr-472	577	25	procedural	procedural	ADJ
ftr-472	577	26	requirements	requirement	NOUN
ftr-472	577	27	.	.	PUNCT
ftr-472	578	1	careful	careful	ADJ
ftr-472	578	2	consideration	consideration	NOUN
ftr-472	578	3	should	should	AUX
ftr-472	578	4	be	be	AUX
ftr-472	578	5	given	give	VERB
ftr-472	578	6	to	to	ADP
ftr-472	578	7	the	the	DET
ftr-472	578	8	appropriate	appropriate	ADJ
ftr-472	578	9	scope	scope	NOUN
ftr-472	578	10	of	of	ADP
ftr-472	578	11	any	any	DET
ftr-472	578	12	revisions	revision	NOUN
ftr-472	578	13	to	to	ADP
ftr-472	578	14	the	the	DET
ftr-472	578	15	eci	eci	PROPN
ftr-472	578	16	rules	rule	NOUN
ftr-472	578	17	.	.	PUNCT
ftr-472	579	1	the	the	DET
ftr-472	579	2	revised	revise	VERB
ftr-472	579	3	rules	rule	NOUN
ftr-472	579	4	should	should	AUX
ftr-472	579	5	apply	apply	VERB
ftr-472	579	6	to	to	ADP
ftr-472	579	7	all	all	DET
ftr-472	579	8	foreign	foreign	ADJ
ftr-472	579	9	persons	person	NOUN
ftr-472	579	10	that	that	PRON
ftr-472	579	11	are	be	AUX
ftr-472	579	12	dealers	dealer	NOUN
ftr-472	579	13	in	in	ADP
ftr-472	579	14	stocks	stock	NOUN
ftr-472	579	15	and	and	CCONJ
ftr-472	579	16	securities	security	NOUN
ftr-472	579	17	,	,	PUNCT
ftr-472	579	18	in	in	ADP
ftr-472	579	19	notional	notional	ADJ
ftr-472	579	20	principal	principal	ADJ
ftr-472	579	21	contracts	contract	NOUN
ftr-472	579	22	,	,	PUNCT
ftr-472	579	23	or	or	CCONJ
ftr-472	579	24	in	in	ADP
ftr-472	579	25	forex	forex	ADJ
ftr-472	579	26	or	or	CCONJ
ftr-472	579	27	interest	interest	NOUN
ftr-472	579	28	rate	rate	NOUN
ftr-472	579	29	forward	forward	ADJ
ftr-472	579	30	contracts	contract	NOUN
ftr-472	579	31	,	,	PUNCT
ftr-472	579	32	options	option	NOUN
ftr-472	579	33	,	,	PUNCT
ftr-472	579	34	warrants	warrant	NOUN
ftr-472	579	35	,	,	PUNCT
ftr-472	579	36	or	or	CCONJ
ftr-472	579	37	similar	similar	ADJ
ftr-472	579	38	financial	financial	ADJ
ftr-472	579	39	instruments	instrument	NOUN
ftr-472	579	40	.	.	PUNCT
ftr-472	580	1	except	except	SCONJ
ftr-472	580	2	as	as	SCONJ
ftr-472	580	3	noted	note	VERB
ftr-472	580	4	below	below	ADV
ftr-472	580	5	,	,	PUNCT
ftr-472	580	6	the	the	DET
ftr-472	580	7	revised	revise	VERB
ftr-472	580	8	rules	rule	NOUN
ftr-472	580	9	should	should	AUX
ftr-472	580	10	apply	apply	VERB
ftr-472	580	11	to	to	ADP
ftr-472	580	12	all	all	DET
ftr-472	580	13	such	such	ADJ
ftr-472	580	14	financial	financial	ADJ
ftr-472	580	15	instruments	instrument	NOUN
ftr-472	580	16	,	,	PUNCT
ftr-472	580	17	stocks	stock	NOUN
ftr-472	580	18	,	,	PUNCT
ftr-472	580	19	and	and	CCONJ
ftr-472	580	20	securities	security	NOUN
ftr-472	580	21	that	that	PRON
ftr-472	580	22	are	be	AUX
ftr-472	580	23	held	hold	VERB
ftr-472	580	24	in	in	ADP
ftr-472	580	25	connection	connection	NOUN
ftr-472	580	26	with	with	ADP
ftr-472	580	27	the	the	DET
ftr-472	580	28	foreign	foreign	ADJ
ftr-472	580	29	person	person	NOUN
ftr-472	580	30	's	's	PART
ftr-472	580	31	dealer	dealer	NOUN
ftr-472	580	32	activity	activity	NOUN
ftr-472	580	33	,	,	PUNCT
ftr-472	580	34	including	include	VERB
ftr-472	580	35	those	those	PRON
ftr-472	580	36	held	hold	VERB
ftr-472	580	37	as	as	ADP
ftr-472	580	38	hedges	hedge	NOUN
ftr-472	580	39	for	for	ADP
ftr-472	580	40	inventory	inventory	NOUN
ftr-472	580	41	and	and	CCONJ
ftr-472	580	42	similar	similar	ADJ
ftr-472	580	43	property	property	NOUN
ftr-472	580	44	.	.	PUNCT
ftr-472	581	1	indeed	indeed	ADV
ftr-472	581	2	,	,	PUNCT
ftr-472	581	3	it	it	PRON
ftr-472	581	4	appears	appear	VERB
ftr-472	581	5	appropriate	appropriate	ADJ
ftr-472	581	6	for	for	SCONJ
ftr-472	581	7	any	any	DET
ftr-472	581	8	such	such	ADJ
ftr-472	581	9	revised	revise	VERB
ftr-472	581	10	rules	rule	NOUN
ftr-472	581	11	generally	generally	ADV
ftr-472	581	12	to	to	PART
ftr-472	581	13	apply	apply	VERB
ftr-472	581	14	to	to	ADP
ftr-472	581	15	any	any	DET
ftr-472	581	16	"	"	PUNCT
ftr-472	581	17	security	security	NOUN
ftr-472	581	18	"	"	PUNCT
ftr-472	581	19	held	hold	VERB
ftr-472	581	20	by	by	ADP
ftr-472	581	21	a	a	DET
ftr-472	581	22	"	"	PUNCT
ftr-472	581	23	dealer	dealer	NOUN
ftr-472	581	24	"	"	PUNCT
ftr-472	581	25	(	(	PUNCT
ftr-472	581	26	as	as	SCONJ
ftr-472	581	27	those	those	DET
ftr-472	581	28	terms	term	NOUN
ftr-472	581	29	are	be	AUX
ftr-472	581	30	defined	define	VERB
ftr-472	581	31	in	in	ADP
ftr-472	581	32	section	section	NOUN
ftr-472	581	33	475	475	NUM
ftr-472	581	34	)	)	PUNCT
ftr-472	581	35	to	to	PART
ftr-472	581	36	which	which	PRON
ftr-472	581	37	the	the	DET
ftr-472	581	38	mark	mark	NOUN
ftr-472	581	39	-	-	PUNCT
ftr-472	581	40	to	to	ADP
ftr-472	581	41	-	-	PUNCT
ftr-472	581	42	market	market	NOUN
ftr-472	581	43	rules	rule	NOUN
ftr-472	581	44	of	of	ADP
ftr-472	581	45	section	section	NOUN
ftr-472	581	46	475	475	NUM
ftr-472	581	47	apply	apply	VERB
ftr-472	581	48	.	.	PUNCT
ftr-472	582	1	however	however	ADV
ftr-472	582	2	,	,	PUNCT
ftr-472	582	3	as	as	SCONJ
ftr-472	582	4	noted	note	VERB
ftr-472	582	5	in	in	ADP
ftr-472	582	6	part	part	NOUN
ftr-472	582	7	ii.c.3	ii.c.3	NOUN
ftr-472	582	8	below	below	ADV
ftr-472	582	9	,	,	PUNCT
ftr-472	582	10	any	any	DET
ftr-472	582	11	revisions	revision	NOUN
ftr-472	582	12	to	to	ADP
ftr-472	582	13	the	the	DET
ftr-472	582	14	eci	eci	PROPN
ftr-472	582	15	rules	rule	NOUN
ftr-472	582	16	probably	probably	ADV
ftr-472	582	17	should	should	AUX
ftr-472	582	18	not	not	PART
ftr-472	582	19	apply	apply	VERB
ftr-472	582	20	to	to	ADP
ftr-472	582	21	a	a	DET
ftr-472	582	22	debt	debt	NOUN
ftr-472	582	23	instrument	instrument	NOUN
ftr-472	582	24	if	if	SCONJ
ftr-472	582	25	interest	interest	NOUN
ftr-472	582	26	on	on	ADP
ftr-472	582	27	the	the	DET
ftr-472	582	28	instrument	instrument	NOUN
ftr-472	582	29	is	be	AUX
ftr-472	582	30	covered	cover	VERB
ftr-472	582	31	by	by	ADP
ftr-472	582	32	the	the	DET
ftr-472	582	33	special	special	ADJ
ftr-472	582	34	eci	eci	PROPN
ftr-472	582	35	rule	rule	NOUN
ftr-472	582	36	for	for	ADP
ftr-472	582	37	banks,7	banks,7	ADV
ftr-472	582	38	9	9	NUM
ftr-472	582	39	even	even	ADV
ftr-472	582	40	if	if	SCONJ
ftr-472	582	41	the	the	DET
ftr-472	582	42	instrument	instrument	NOUN
ftr-472	582	43	is	be	AUX
ftr-472	582	44	held	hold	VERB
ftr-472	582	45	for	for	ADP
ftr-472	582	46	sale	sale	NOUN
ftr-472	582	47	to	to	ADP
ftr-472	582	48	customers	customer	NOUN
ftr-472	582	49	and	and	CCONJ
ftr-472	582	50	is	be	AUX
ftr-472	582	51	subject	subject	ADJ
ftr-472	582	52	to	to	ADP
ftr-472	582	53	section	section	NOUN
ftr-472	582	54	475	475	NUM
ftr-472	582	55	.	.	PUNCT
ftr-472	583	1	also	also	ADV
ftr-472	583	2	,	,	PUNCT
ftr-472	583	3	in	in	ADP
ftr-472	583	4	general	general	ADJ
ftr-472	583	5	any	any	DET
ftr-472	583	6	such	such	ADJ
ftr-472	583	7	revisions	revision	NOUN
ftr-472	583	8	to	to	ADP
ftr-472	583	9	the	the	DET
ftr-472	583	10	eci	eci	PROPN
ftr-472	583	11	rules	rule	NOUN
ftr-472	583	12	should	should	AUX
ftr-472	583	13	not	not	PART
ftr-472	583	14	apply	apply	VERB
ftr-472	583	15	to	to	ADP
ftr-472	583	16	interest	interest	NOUN
ftr-472	583	17	rate	rate	NOUN
ftr-472	583	18	or	or	CCONJ
ftr-472	583	19	forex	forex	ADJ
ftr-472	583	20	positions	position	NOUN
ftr-472	583	21	that	that	PRON
ftr-472	583	22	are	be	AUX
ftr-472	583	23	identified	identify	VERB
ftr-472	583	24	as	as	ADP
ftr-472	583	25	hedges	hedge	NOUN
ftr-472	583	26	of	of	ADP
ftr-472	583	27	such	such	DET
ftr-472	583	28	a	a	DET
ftr-472	583	29	debt	debt	NOUN
ftr-472	583	30	instrument	instrument	NOUN
ftr-472	583	31	or	or	CCONJ
ftr-472	583	32	as	as	ADP
ftr-472	583	33	hedges	hedge	NOUN
ftr-472	583	34	of	of	ADP
ftr-472	583	35	the	the	DET
ftr-472	583	36	bank	bank	NOUN
ftr-472	583	37	's	's	PART
ftr-472	583	38	liabilities	liability	NOUN
ftr-472	583	39	.	.	PUNCT
ftr-472	584	1	'0	'0	X
ftr-472	584	2	finally	finally	ADV
ftr-472	584	3	,	,	PUNCT
ftr-472	584	4	the	the	DET
ftr-472	584	5	revised	revise	VERB
ftr-472	584	6	rules	rule	NOUN
ftr-472	584	7	generally	generally	ADV
ftr-472	584	8	77	77	NUM
ftr-472	584	9	.	.	PUNCT
ftr-472	585	1	use	use	NOUN
ftr-472	585	2	of	of	ADP
ftr-472	585	3	an	an	DET
ftr-472	585	4	alternative	alternative	ADJ
ftr-472	585	5	methodology	methodology	NOUN
ftr-472	585	6	might	might	AUX
ftr-472	585	7	be	be	AUX
ftr-472	585	8	conditioned	condition	VERB
ftr-472	585	9	upon	upon	SCONJ
ftr-472	585	10	filing	file	VERB
ftr-472	585	11	an	an	DET
ftr-472	585	12	apa	apa	PROPN
ftr-472	585	13	request	request	NOUN
ftr-472	585	14	.	.	PUNCT
ftr-472	586	1	78	78	NUM
ftr-472	586	2	.	.	PUNCT
ftr-472	587	1	cf	cf	NOUN
ftr-472	587	2	.	.	PUNCT
ftr-472	588	1	temp	temp	NOUN
ftr-472	588	2	.	.	PUNCT
ftr-472	589	1	regs	regs	PROPN
ftr-472	589	2	.	.	PUNCT
ftr-472	590	1	§	§	PROPN
ftr-472	590	2	1.6662	1.6662	NUM
ftr-472	590	3	-	-	SYM
ftr-472	590	4	6(d	6(d	NUM
ftr-472	590	5	)	)	PUNCT
ftr-472	590	6	(	(	PUNCT
ftr-472	590	7	setting	set	VERB
ftr-472	590	8	forth	forth	ADP
ftr-472	590	9	documentation	documentation	NOUN
ftr-472	590	10	requirements	requirement	NOUN
ftr-472	590	11	for	for	ADP
ftr-472	590	12	avoiding	avoid	VERB
ftr-472	590	13	accuracy	accuracy	NOUN
ftr-472	590	14	-	-	PUNCT
ftr-472	590	15	related	relate	VERB
ftr-472	590	16	penalties	penalty	NOUN
ftr-472	590	17	)	)	PUNCT
ftr-472	590	18	.	.	PUNCT
ftr-472	591	1	where	where	SCONJ
ftr-472	591	2	appropriate	appropriate	ADJ
ftr-472	591	3	,	,	PUNCT
ftr-472	591	4	taxpayers	taxpayer	NOUN
ftr-472	591	5	might	might	AUX
ftr-472	591	6	be	be	AUX
ftr-472	591	7	required	require	VERB
ftr-472	591	8	to	to	PART
ftr-472	591	9	make	make	VERB
ftr-472	591	10	contemporaneous	contemporaneous	ADJ
ftr-472	591	11	identifications	identification	NOUN
ftr-472	591	12	of	of	ADP
ftr-472	591	13	hedging	hedging	NOUN
ftr-472	591	14	and	and	CCONJ
ftr-472	591	15	other	other	ADJ
ftr-472	591	16	transactions	transaction	NOUN
ftr-472	591	17	,	,	PUNCT
ftr-472	591	18	or	or	CCONJ
ftr-472	591	19	to	to	PART
ftr-472	591	20	record	record	VERB
ftr-472	591	21	relcvant	relcvant	ADJ
ftr-472	591	22	market	market	NOUN
ftr-472	591	23	pricing	pricing	NOUN
ftr-472	591	24	information	information	NOUN
ftr-472	591	25	.	.	PUNCT
ftr-472	592	1	cf	cf	NOUN
ftr-472	592	2	.	.	PUNCT
ftr-472	593	1	§	§	PROPN
ftr-472	593	2	1256(e)(2)(c	1256(e)(2)(c	NUM
ftr-472	593	3	)	)	PUNCT
ftr-472	593	4	;	;	PUNCT
ftr-472	593	5	regs	reg	NOUN
ftr-472	593	6	.	.	PUNCT
ftr-472	594	1	§	§	PROPN
ftr-472	594	2	1.988	1.988	NUM
ftr-472	594	3	-	-	SYM
ftr-472	594	4	5(a)(8	5(a)(8	NUM
ftr-472	594	5	)	)	PUNCT
ftr-472	594	6	;	;	PUNCT
ftr-472	594	7	temp	temp	NOUN
ftr-472	594	8	.	.	PUNCT
ftr-472	595	1	regs	regs	PROPN
ftr-472	595	2	.	.	PUNCT
ftr-472	596	1	§	§	PROPN
ftr-472	596	2	1.1221	1.1221	NUM
ftr-472	596	3	-	-	SYM
ftr-472	596	4	2(c	2(c	NUM
ftr-472	596	5	)	)	PUNCT
ftr-472	596	6	.	.	PUNCT
ftr-472	597	1	79	79	NUM
ftr-472	597	2	.	.	PUNCT
ftr-472	597	3	regs	regs	PROPN
ftr-472	597	4	.	.	PUNCT
ftr-472	598	1	§	§	PROPN
ftr-472	598	2	1.864	1.864	NUM
ftr-472	598	3	-	-	SYM
ftr-472	598	4	4(c)(5	4(c)(5	NUM
ftr-472	598	5	)	)	PUNCT
ftr-472	598	6	,	,	PUNCT
ftr-472	598	7	discussed	discuss	VERB
ftr-472	598	8	in	in	ADP
ftr-472	598	9	part	part	NOUN
ftr-472	598	10	ii.b.i	ii.b.i	PROPN
ftr-472	598	11	.	.	PUNCT
ftr-472	599	1	80	80	NUM
ftr-472	599	2	.	.	PUNCT
ftr-472	600	1	see	see	VERB
ftr-472	600	2	infra	infra	NOUN
ftr-472	600	3	note	note	VERB
ftr-472	600	4	126	126	NUM
ftr-472	600	5	and	and	CCONJ
ftr-472	600	6	accompanying	accompany	VERB
ftr-472	600	7	text	text	NOUN
ftr-472	600	8	,	,	PUNCT
ftr-472	600	9	where	where	SCONJ
ftr-472	600	10	the	the	DET
ftr-472	600	11	recommendation	recommendation	NOUN
ftr-472	600	12	is	be	AUX
ftr-472	600	13	made	make	VERB
ftr-472	600	14	that	that	SCONJ
ftr-472	600	15	income	income	NOUN
ftr-472	600	16	and	and	CCONJ
ftr-472	600	17	loss	loss	NOUN
ftr-472	600	18	arising	arise	VERB
ftr-472	600	19	from	from	ADP
ftr-472	600	20	such	such	ADJ
ftr-472	600	21	hedges	hedge	NOUN
ftr-472	600	22	should	should	AUX
ftr-472	600	23	be	be	AUX
ftr-472	600	24	treated	treat	VERB
ftr-472	600	25	as	as	ADP
ftr-472	600	26	eci	eci	PROPN
ftr-472	600	27	to	to	ADP
ftr-472	600	28	the	the	DET
ftr-472	600	29	extent	extent	NOUN
ftr-472	600	30	that	that	SCONJ
ftr-472	600	31	the	the	DET
ftr-472	600	32	debt	debt	NOUN
ftr-472	600	33	securities	security	NOUN
ftr-472	600	34	or	or	CCONJ
ftr-472	600	35	liabilities	liability	NOUN
ftr-472	600	36	to	to	PART
ftr-472	600	37	which	which	PRON
ftr-472	600	38	they	they	PRON
ftr-472	600	39	relate	relate	VERB
ftr-472	600	40	give	give	VERB
ftr-472	600	41	rise	rise	NOUN
ftr-472	600	42	to	to	ADP
ftr-472	600	43	ec	ec	PROPN
ftr-472	600	44	.	.	PUNCT
ftr-472	601	1	as	as	SCONJ
ftr-472	601	2	indicated	indicate	VERB
ftr-472	601	3	below	below	ADV
ftr-472	601	4	,	,	PUNCT
ftr-472	601	5	consideration	consideration	NOUN
ftr-472	601	6	should	should	AUX
ftr-472	601	7	also	also	ADV
ftr-472	601	8	be	be	AUX
ftr-472	601	9	given	give	VERB
ftr-472	601	10	to	to	ADP
ftr-472	601	11	the	the	DET
ftr-472	601	12	appropriate	appropriate	ADJ
ftr-472	601	13	treatment	treatment	NOUN
ftr-472	601	14	of	of	ADP
ftr-472	601	15	hedges	hedge	NOUN
ftr-472	601	16	conducted	conduct	VERB
ftr-472	601	17	on	on	ADP
ftr-472	601	18	a	a	DET
ftr-472	601	19	florida	florida	PROPN
ftr-472	601	20	tal	tal	PROPN
ftr-472	601	21	review	review	NOUN
ftr-472	601	22	should	should	AUX
ftr-472	601	23	not	not	PART
ftr-472	601	24	apply	apply	VERB
ftr-472	601	25	to	to	ADP
ftr-472	601	26	securities	security	NOUN
ftr-472	601	27	,	,	PUNCT
ftr-472	601	28	notional	notional	ADJ
ftr-472	601	29	principal	principal	ADJ
ftr-472	601	30	contracts	contract	NOUN
ftr-472	601	31	,	,	PUNCT
ftr-472	601	32	or	or	CCONJ
ftr-472	601	33	other	other	ADJ
ftr-472	601	34	financial	financial	ADJ
ftr-472	601	35	instruments	instrument	NOUN
ftr-472	601	36	that	that	PRON
ftr-472	601	37	are	be	AUX
ftr-472	601	38	held	hold	VERB
ftr-472	601	39	for	for	ADP
ftr-472	601	40	investment	investment	NOUN
ftr-472	601	41	,	,	PUNCT
ftr-472	601	42	arbitrage	arbitrage	NOUN
ftr-472	601	43	,	,	PUNCT
ftr-472	601	44	or	or	CCONJ
ftr-472	601	45	other	other	ADJ
ftr-472	601	46	trading	trading	NOUN
ftr-472	601	47	purposes	purpose	NOUN
ftr-472	601	48	and	and	CCONJ
ftr-472	601	49	are	be	AUX
ftr-472	601	50	not	not	PART
ftr-472	601	51	subject	subject	ADJ
ftr-472	601	52	to	to	ADP
ftr-472	601	53	section	section	NOUN
ftr-472	601	54	475	475	NUM
ftr-472	601	55	,	,	PUNCT
ftr-472	601	56	because	because	SCONJ
ftr-472	601	57	these	these	DET
ftr-472	601	58	investments	investment	NOUN
ftr-472	601	59	generally	generally	ADV
ftr-472	601	60	are	be	AUX
ftr-472	601	61	made	make	VERB
ftr-472	601	62	on	on	ADP
ftr-472	601	63	a	a	DET
ftr-472	601	64	local	local	ADJ
ftr-472	601	65	,	,	PUNCT
ftr-472	601	66	rather	rather	ADV
ftr-472	601	67	than	than	ADP
ftr-472	601	68	global	global	ADJ
ftr-472	601	69	,	,	PUNCT
ftr-472	601	70	level	level	NOUN
ftr-472	601	71	.	.	PUNCT
ftr-472	602	1	it	it	PRON
ftr-472	602	2	has	have	AUX
ftr-472	602	3	been	be	AUX
ftr-472	602	4	suggested	suggest	VERB
ftr-472	602	5	that	that	SCONJ
ftr-472	602	6	the	the	DET
ftr-472	602	7	irs	irs	PROPN
ftr-472	602	8	might	might	AUX
ftr-472	602	9	be	be	AUX
ftr-472	602	10	reluctant	reluctant	ADJ
ftr-472	602	11	to	to	PART
ftr-472	602	12	revise	revise	VERB
ftr-472	602	13	the	the	DET
ftr-472	602	14	eci	eci	PROPN
ftr-472	602	15	rules	rule	VERB
ftr-472	602	16	to	to	PART
ftr-472	602	17	adopt	adopt	VERB
ftr-472	602	18	a	a	DET
ftr-472	602	19	section	section	NOUN
ftr-472	602	20	482	482	NUM
ftr-472	602	21	-	-	PUNCT
ftr-472	602	22	type	type	NOUN
ftr-472	602	23	approach	approach	NOUN
ftr-472	602	24	for	for	ADP
ftr-472	602	25	global	global	ADJ
ftr-472	602	26	trading	trading	NOUN
ftr-472	602	27	because	because	SCONJ
ftr-472	602	28	it	it	PRON
ftr-472	602	29	believes	believe	VERB
ftr-472	602	30	that	that	SCONJ
ftr-472	602	31	any	any	DET
ftr-472	602	32	resolution	resolution	NOUN
ftr-472	602	33	of	of	ADP
ftr-472	602	34	global	global	ADJ
ftr-472	602	35	trading	trading	NOUN
ftr-472	602	36	issues	issue	NOUN
ftr-472	602	37	requires	require	VERB
ftr-472	602	38	the	the	DET
ftr-472	602	39	cooperation	cooperation	NOUN
ftr-472	602	40	of	of	ADP
ftr-472	602	41	other	other	ADJ
ftr-472	602	42	taxing	tax	VERB
ftr-472	602	43	jurisdictions	jurisdiction	NOUN
ftr-472	602	44	,	,	PUNCT
ftr-472	602	45	in	in	ADP
ftr-472	602	46	order	order	NOUN
ftr-472	602	47	to	to	PART
ftr-472	602	48	prevent	prevent	VERB
ftr-472	602	49	abuses	abuse	NOUN
ftr-472	602	50	and	and	CCONJ
ftr-472	602	51	a	a	DET
ftr-472	602	52	one	one	NUM
ftr-472	602	53	-	-	PUNCT
ftr-472	602	54	sided	sided	ADJ
ftr-472	602	55	loss	loss	NOUN
ftr-472	602	56	of	of	ADP
ftr-472	602	57	tax	tax	NOUN
ftr-472	602	58	revenues	revenue	NOUN
ftr-472	602	59	by	by	ADP
ftr-472	602	60	the	the	DET
ftr-472	602	61	united	united	PROPN
ftr-472	602	62	states	states	PROPN
ftr-472	602	63	as	as	ADV
ftr-472	602	64	well	well	ADV
ftr-472	602	65	as	as	ADP
ftr-472	602	66	to	to	PART
ftr-472	602	67	minimize	minimize	VERB
ftr-472	602	68	banks	bank	NOUN
ftr-472	602	69	'	'	PART
ftr-472	602	70	exposures	exposure	NOUN
ftr-472	602	71	to	to	ADP
ftr-472	602	72	double	double	ADJ
ftr-472	602	73	taxation	taxation	NOUN
ftr-472	602	74	.	.	PUNCT
ftr-472	603	1	consequently	consequently	ADV
ftr-472	603	2	,	,	PUNCT
ftr-472	603	3	it	it	PRON
ftr-472	603	4	might	might	AUX
ftr-472	603	5	be	be	AUX
ftr-472	603	6	contended	contend	VERB
ftr-472	603	7	that	that	SCONJ
ftr-472	603	8	revised	revise	VERB
ftr-472	603	9	eci	eci	PROPN
ftr-472	603	10	rules	rule	NOUN
ftr-472	603	11	for	for	ADP
ftr-472	603	12	global	global	ADJ
ftr-472	603	13	trading	trading	NOUN
ftr-472	603	14	activities	activity	NOUN
ftr-472	603	15	should	should	AUX
ftr-472	603	16	permit	permit	VERB
ftr-472	603	17	a	a	DET
ftr-472	603	18	taxpayer	taxpayer	NOUN
ftr-472	603	19	to	to	PART
ftr-472	603	20	adopt	adopt	VERB
ftr-472	603	21	a	a	DET
ftr-472	603	22	particular	particular	ADJ
ftr-472	603	23	allocation	allocation	NOUN
ftr-472	603	24	method	method	NOUN
ftr-472	603	25	only	only	ADV
ftr-472	603	26	if	if	SCONJ
ftr-472	603	27	the	the	DET
ftr-472	603	28	method	method	NOUN
ftr-472	603	29	is	be	AUX
ftr-472	603	30	also	also	ADV
ftr-472	603	31	used	use	VERB
ftr-472	603	32	for	for	ADP
ftr-472	603	33	all	all	DET
ftr-472	603	34	relevant	relevant	ADJ
ftr-472	603	35	foreign	foreign	ADJ
ftr-472	603	36	income	income	NOUN
ftr-472	603	37	tax	tax	NOUN
ftr-472	603	38	purposes	purpose	NOUN
ftr-472	603	39	.	.	PUNCT
ftr-472	604	1	such	such	DET
ftr-472	604	2	a	a	DET
ftr-472	604	3	requirement	requirement	NOUN
ftr-472	604	4	likely	likely	ADV
ftr-472	604	5	would	would	AUX
ftr-472	604	6	significantly	significantly	ADV
ftr-472	604	7	curtail	curtail	VERB
ftr-472	604	8	potential	potential	ADJ
ftr-472	604	9	abuses	abuse	NOUN
ftr-472	604	10	and	and	CCONJ
ftr-472	604	11	minimize	minimize	VERB
ftr-472	604	12	the	the	DET
ftr-472	604	13	risk	risk	NOUN
ftr-472	604	14	of	of	ADP
ftr-472	604	15	double	double	ADJ
ftr-472	604	16	taxation	taxation	NOUN
ftr-472	604	17	.	.	PUNCT
ftr-472	605	1	however	however	ADV
ftr-472	605	2	,	,	PUNCT
ftr-472	605	3	such	such	DET
ftr-472	605	4	a	a	DET
ftr-472	605	5	requirement	requirement	NOUN
ftr-472	605	6	is	be	AUX
ftr-472	605	7	not	not	PART
ftr-472	605	8	a	a	DET
ftr-472	605	9	condition	condition	NOUN
ftr-472	605	10	to	to	ADP
ftr-472	605	11	the	the	DET
ftr-472	605	12	adoption	adoption	NOUN
ftr-472	605	13	of	of	ADP
ftr-472	605	14	an	an	DET
ftr-472	605	15	allocation	allocation	NOUN
ftr-472	605	16	method	method	NOUN
ftr-472	605	17	under	under	ADP
ftr-472	605	18	section	section	NOUN
ftr-472	605	19	482	482	NUM
ftr-472	605	20	,	,	PUNCT
ftr-472	605	21	and	and	CCONJ
ftr-472	605	22	it	it	PRON
ftr-472	605	23	is	be	AUX
ftr-472	605	24	difficult	difficult	ADJ
ftr-472	605	25	to	to	PART
ftr-472	605	26	see	see	VERB
ftr-472	605	27	why	why	SCONJ
ftr-472	605	28	global	global	ADJ
ftr-472	605	29	trading	trading	NOUN
ftr-472	605	30	should	should	AUX
ftr-472	605	31	be	be	AUX
ftr-472	605	32	treated	treat	VERB
ftr-472	605	33	differently	differently	ADV
ftr-472	605	34	in	in	ADP
ftr-472	605	35	this	this	DET
ftr-472	605	36	regard	regard	NOUN
ftr-472	605	37	.	.	PUNCT
ftr-472	606	1	moreover	moreover	ADV
ftr-472	606	2	,	,	PUNCT
ftr-472	606	3	it	it	PRON
ftr-472	606	4	may	may	AUX
ftr-472	606	5	be	be	AUX
ftr-472	606	6	harsh	harsh	ADJ
ftr-472	606	7	to	to	PART
ftr-472	606	8	penalize	penalize	VERB
ftr-472	606	9	taxpayers	taxpayer	NOUN
ftr-472	606	10	that	that	PRON
ftr-472	606	11	are	be	AUX
ftr-472	606	12	required	require	VERB
ftr-472	606	13	for	for	ADP
ftr-472	606	14	foreign	foreign	ADJ
ftr-472	606	15	tax	tax	NOUN
ftr-472	606	16	purposes	purpose	NOUN
ftr-472	606	17	to	to	PART
ftr-472	606	18	adopt	adopt	VERB
ftr-472	606	19	a	a	DET
ftr-472	606	20	method	method	NOUN
ftr-472	606	21	that	that	PRON
ftr-472	606	22	is	be	AUX
ftr-472	606	23	unacceptable	unacceptable	ADJ
ftr-472	606	24	for	for	ADP
ftr-472	606	25	u.s	u.s	PROPN
ftr-472	606	26	.	.	PROPN
ftr-472	606	27	tax	tax	PROPN
ftr-472	606	28	purposes.8	purposes.8	NOUN
ftr-472	606	29	'	'	PUNCT
ftr-472	606	30	at	at	ADP
ftr-472	606	31	a	a	DET
ftr-472	606	32	minimum	minimum	NOUN
ftr-472	606	33	,	,	PUNCT
ftr-472	606	34	however	however	ADV
ftr-472	606	35	,	,	PUNCT
ftr-472	606	36	it	it	PRON
ftr-472	606	37	would	would	AUX
ftr-472	606	38	seem	seem	VERB
ftr-472	606	39	appropriate	appropriate	ADJ
ftr-472	606	40	to	to	PART
ftr-472	606	41	require	require	VERB
ftr-472	606	42	taxpayers	taxpayer	NOUN
ftr-472	606	43	to	to	PART
ftr-472	606	44	indicate	indicate	VERB
ftr-472	606	45	on	on	ADP
ftr-472	606	46	their	their	PRON
ftr-472	606	47	tax	tax	NOUN
ftr-472	606	48	returns	return	NOUN
ftr-472	606	49	if	if	SCONJ
ftr-472	606	50	they	they	PRON
ftr-472	606	51	utilize	utilize	VERB
ftr-472	606	52	inconsistent	inconsistent	ADJ
ftr-472	606	53	methods	method	NOUN
ftr-472	606	54	for	for	ADP
ftr-472	606	55	foreign	foreign	ADJ
ftr-472	606	56	tax	tax	NOUN
ftr-472	606	57	purposes	purpose	NOUN
ftr-472	606	58	.	.	PUNCT
ftr-472	607	1	in	in	ADP
ftr-472	607	2	addition	addition	NOUN
ftr-472	607	3	to	to	ADP
ftr-472	607	4	the	the	DET
ftr-472	607	5	question	question	NOUN
ftr-472	607	6	of	of	ADP
ftr-472	607	7	consistency	consistency	NOUN
ftr-472	607	8	between	between	ADP
ftr-472	607	9	the	the	DET
ftr-472	607	10	allocation	allocation	NOUN
ftr-472	607	11	methods	method	NOUN
ftr-472	607	12	selected	select	VERB
ftr-472	607	13	for	for	ADP
ftr-472	607	14	u.s	u.s	PROPN
ftr-472	607	15	.	.	PROPN
ftr-472	607	16	and	and	CCONJ
ftr-472	607	17	foreign	foreign	ADJ
ftr-472	607	18	tax	tax	NOUN
ftr-472	607	19	purposes	purpose	NOUN
ftr-472	607	20	,	,	PUNCT
ftr-472	607	21	there	there	PRON
ftr-472	607	22	is	be	VERB
ftr-472	607	23	the	the	DET
ftr-472	607	24	question	question	NOUN
ftr-472	607	25	of	of	ADP
ftr-472	607	26	consistency	consistency	NOUN
ftr-472	607	27	(	(	PUNCT
ftr-472	607	28	or	or	CCONJ
ftr-472	607	29	,	,	PUNCT
ftr-472	607	30	quite	quite	ADV
ftr-472	607	31	frequently	frequently	ADV
ftr-472	607	32	,	,	PUNCT
ftr-472	607	33	the	the	DET
ftr-472	607	34	lack	lack	NOUN
ftr-472	607	35	of	of	ADP
ftr-472	607	36	consistency	consistency	NOUN
ftr-472	607	37	)	)	PUNCT
ftr-472	607	38	in	in	ADP
ftr-472	607	39	the	the	DET
ftr-472	607	40	rules	rule	NOUN
ftr-472	607	41	for	for	ADP
ftr-472	607	42	determining	determine	VERB
ftr-472	607	43	taxable	taxable	ADJ
ftr-472	607	44	income	income	NOUN
ftr-472	607	45	for	for	ADP
ftr-472	607	46	u.s	u.s	PROPN
ftr-472	607	47	.	.	PROPN
ftr-472	607	48	and	and	CCONJ
ftr-472	607	49	foreign	foreign	ADJ
ftr-472	607	50	income	income	NOUN
ftr-472	607	51	tax	tax	NOUN
ftr-472	607	52	purposes	purpose	NOUN
ftr-472	607	53	.	.	PUNCT
ftr-472	608	1	even	even	ADV
ftr-472	608	2	if	if	SCONJ
ftr-472	608	3	similar	similar	ADJ
ftr-472	608	4	allocation	allocation	NOUN
ftr-472	608	5	methods	method	NOUN
ftr-472	608	6	are	be	AUX
ftr-472	608	7	utilized	utilize	VERB
ftr-472	608	8	for	for	ADP
ftr-472	608	9	u.s	u.s	PROPN
ftr-472	608	10	.	.	PROPN
ftr-472	608	11	and	and	CCONJ
ftr-472	608	12	foreign	foreign	ADJ
ftr-472	608	13	tax	tax	NOUN
ftr-472	608	14	purposes	purpose	NOUN
ftr-472	608	15	,	,	PUNCT
ftr-472	608	16	a	a	DET
ftr-472	608	17	bank	bank	NOUN
ftr-472	608	18	may	may	AUX
ftr-472	608	19	suffer	suffer	VERB
ftr-472	608	20	double	double	ADJ
ftr-472	608	21	taxation	taxation	NOUN
ftr-472	608	22	or	or	CCONJ
ftr-472	608	23	may	may	AUX
ftr-472	608	24	avoid	avoid	VERB
ftr-472	608	25	full	full	ADJ
ftr-472	608	26	taxation	taxation	NOUN
ftr-472	608	27	of	of	ADP
ftr-472	608	28	its	its	PRON
ftr-472	608	29	income	income	NOUN
ftr-472	608	30	from	from	ADP
ftr-472	608	31	global	global	ADJ
ftr-472	608	32	trading	trading	NOUN
ftr-472	608	33	activities	activity	NOUN
ftr-472	608	34	if	if	SCONJ
ftr-472	608	35	the	the	DET
ftr-472	608	36	tax	tax	NOUN
ftr-472	608	37	base	base	NOUN
ftr-472	608	38	is	be	AUX
ftr-472	608	39	determined	determine	VERB
ftr-472	608	40	by	by	ADP
ftr-472	608	41	different	different	ADJ
ftr-472	608	42	rules	rule	NOUN
ftr-472	608	43	under	under	ADP
ftr-472	608	44	u.s	u.s	PROPN
ftr-472	608	45	.	.	PROPN
ftr-472	608	46	and	and	CCONJ
ftr-472	608	47	foreign	foreign	ADJ
ftr-472	608	48	law	law	NOUN
ftr-472	608	49	.	.	PUNCT
ftr-472	609	1	in	in	ADP
ftr-472	609	2	general	general	ADJ
ftr-472	609	3	,	,	PUNCT
ftr-472	609	4	it	it	PRON
ftr-472	609	5	is	be	AUX
ftr-472	609	6	not	not	PART
ftr-472	609	7	appropriate	appropriate	ADJ
ftr-472	609	8	or	or	CCONJ
ftr-472	609	9	feasible	feasible	ADJ
ftr-472	609	10	to	to	PART
ftr-472	609	11	address	address	VERB
ftr-472	609	12	this	this	DET
ftr-472	609	13	consistency	consistency	NOUN
ftr-472	609	14	problem	problem	NOUN
ftr-472	609	15	in	in	ADP
ftr-472	609	16	revised	revise	VERB
ftr-472	609	17	rules	rule	NOUN
ftr-472	609	18	of	of	ADP
ftr-472	609	19	general	general	ADJ
ftr-472	609	20	application	application	NOUN
ftr-472	609	21	for	for	ADP
ftr-472	609	22	determining	determine	VERB
ftr-472	609	23	eci	eci	PROPN
ftr-472	609	24	from	from	ADP
ftr-472	609	25	global	global	ADJ
ftr-472	609	26	trading	trading	NOUN
ftr-472	609	27	activities.8	activities.8	PROPN
ftr-472	609	28	2	2	NUM
ftr-472	609	29	instead	instead	ADV
ftr-472	609	30	,	,	PUNCT
ftr-472	609	31	resolution	resolution	NOUN
ftr-472	609	32	of	of	ADP
ftr-472	609	33	serious	serious	ADJ
ftr-472	609	34	inconsistencies	inconsistency	NOUN
ftr-472	609	35	should	should	AUX
ftr-472	609	36	continue	continue	VERB
ftr-472	609	37	to	to	PART
ftr-472	609	38	be	be	AUX
ftr-472	609	39	handled	handle	VERB
ftr-472	609	40	on	on	ADP
ftr-472	609	41	a	a	DET
ftr-472	609	42	case	case	NOUN
ftr-472	609	43	-	-	PUNCT
ftr-472	609	44	by	by	ADP
ftr-472	609	45	-	-	PUNCT
ftr-472	609	46	case	case	NOUN
ftr-472	609	47	basis	basis	NOUN
ftr-472	609	48	through	through	ADP
ftr-472	609	49	apas	apas	NOUN
ftr-472	609	50	and	and	CCONJ
ftr-472	609	51	agreements	agreement	NOUN
ftr-472	609	52	with	with	ADP
ftr-472	609	53	competent	competent	ADJ
ftr-472	609	54	authorities	authority	NOUN
ftr-472	609	55	,	,	PUNCT
ftr-472	609	56	subject	subject	ADJ
ftr-472	609	57	to	to	ADP
ftr-472	609	58	the	the	DET
ftr-472	609	59	constraints	constraint	NOUN
ftr-472	609	60	imposed	impose	VERB
ftr-472	609	61	by	by	ADP
ftr-472	609	62	explicit	explicit	ADJ
ftr-472	609	63	provisions	provision	NOUN
ftr-472	609	64	of	of	ADP
ftr-472	609	65	the	the	DET
ftr-472	609	66	code	code	NOUN
ftr-472	609	67	and	and	CCONJ
ftr-472	609	68	regulations	regulation	NOUN
ftr-472	609	69	.	.	PUNCT
ftr-472	610	1	global	global	ADJ
ftr-472	610	2	,	,	PUNCT
ftr-472	610	3	or	or	CCONJ
ftr-472	610	4	overall	overall	ADJ
ftr-472	610	5	portfolio	portfolio	NOUN
ftr-472	610	6	basis	basis	NOUN
ftr-472	610	7	,	,	PUNCT
ftr-472	610	8	without	without	ADP
ftr-472	610	9	specific	specific	ADJ
ftr-472	610	10	identification	identification	NOUN
ftr-472	610	11	of	of	ADP
ftr-472	610	12	offsetting	offset	VERB
ftr-472	610	13	positions	position	NOUN
ftr-472	610	14	.	.	PUNCT
ftr-472	611	1	81	81	NUM
ftr-472	611	2	.	.	PUNCT
ftr-472	612	1	in	in	ADP
ftr-472	612	2	appropriate	appropriate	ADJ
ftr-472	612	3	circumstances	circumstance	NOUN
ftr-472	612	4	,	,	PUNCT
ftr-472	612	5	the	the	DET
ftr-472	612	6	irs	irs	PROPN
ftr-472	612	7	may	may	AUX
ftr-472	612	8	execute	execute	VERB
ftr-472	612	9	an	an	DET
ftr-472	612	10	apa	apa	NOUN
ftr-472	612	11	without	without	ADP
ftr-472	612	12	reaching	reach	VERB
ftr-472	612	13	agreement	agreement	NOUN
ftr-472	612	14	with	with	ADP
ftr-472	612	15	the	the	DET
ftr-472	612	16	competent	competent	ADJ
ftr-472	612	17	authority	authority	NOUN
ftr-472	612	18	of	of	ADP
ftr-472	612	19	a	a	DET
ftr-472	612	20	treaty	treaty	NOUN
ftr-472	612	21	partner	partner	NOUN
ftr-472	612	22	,	,	PUNCT
ftr-472	612	23	although	although	SCONJ
ftr-472	612	24	the	the	DET
ftr-472	612	25	taxpayer	taxpayer	NOUN
ftr-472	612	26	must	must	AUX
ftr-472	612	27	show	show	VERB
ftr-472	612	28	good	good	ADJ
ftr-472	612	29	and	and	CCONJ
ftr-472	612	30	sufficient	sufficient	ADJ
ftr-472	612	31	reasons	reason	NOUN
ftr-472	612	32	for	for	ADP
ftr-472	612	33	such	such	DET
ftr-472	612	34	an	an	DET
ftr-472	612	35	apa	apa	PROPN
ftr-472	612	36	.	.	PROPN
ftr-472	612	37	rev	rev	PROPN
ftr-472	612	38	.	.	PROPN
ftr-472	612	39	proc	proc	PROPN
ftr-472	612	40	.	.	PUNCT
ftr-472	613	1	91	91	NUM
ftr-472	613	2	-	-	SYM
ftr-472	613	3	22	22	NUM
ftr-472	613	4	,	,	PUNCT
ftr-472	613	5	supra	supra	NOUN
ftr-472	613	6	note	note	NOUN
ftr-472	613	7	64	64	NUM
ftr-472	613	8	,	,	PUNCT
ftr-472	613	9	§	§	PROPN
ftr-472	613	10	7.08	7.08	NUM
ftr-472	613	11	.	.	PUNCT
ftr-472	614	1	82	82	NUM
ftr-472	614	2	.	.	PUNCT
ftr-472	615	1	to	to	ADP
ftr-472	615	2	the	the	DET
ftr-472	615	3	extent	extent	NOUN
ftr-472	615	4	that	that	SCONJ
ftr-472	615	5	one	one	NUM
ftr-472	615	6	source	source	NOUN
ftr-472	615	7	of	of	ADP
ftr-472	615	8	such	such	ADJ
ftr-472	615	9	inconsistencies	inconsistency	NOUN
ftr-472	615	10	is	be	AUX
ftr-472	615	11	that	that	SCONJ
ftr-472	615	12	interbranch	interbranch	NOUN
ftr-472	615	13	transactions	transaction	NOUN
ftr-472	615	14	are	be	AUX
ftr-472	615	15	not	not	PART
ftr-472	615	16	recognized	recognize	VERB
ftr-472	615	17	for	for	ADP
ftr-472	615	18	u.s	u.s	PROPN
ftr-472	615	19	.	.	PROPN
ftr-472	615	20	tax	tax	NOUN
ftr-472	615	21	purposes	purpose	NOUN
ftr-472	615	22	,	,	PUNCT
ftr-472	615	23	this	this	DET
ftr-472	615	24	problem	problem	NOUN
ftr-472	615	25	presumably	presumably	ADV
ftr-472	615	26	would	would	AUX
ftr-472	615	27	be	be	AUX
ftr-472	615	28	mitigated	mitigate	VERB
ftr-472	615	29	under	under	ADP
ftr-472	615	30	certain	certain	ADJ
ftr-472	615	31	allocation	allocation	NOUN
ftr-472	615	32	methodologies	methodology	NOUN
ftr-472	615	33	under	under	ADP
ftr-472	615	34	generally	generally	ADV
ftr-472	615	35	applicable	applicable	ADJ
ftr-472	615	36	revised	revise	VERB
ftr-472	615	37	rules	rule	NOUN
ftr-472	615	38	.	.	PUNCT
ftr-472	616	1	[	[	X
ftr-472	616	2	vol	vol	NOUN
ftr-472	616	3	2:1	2:1	NUM
ftr-472	616	4	19941	19941	NUM
ftr-472	616	5	u.s	u.s	PROPN
ftr-472	616	6	.	.	PROPN
ftr-472	616	7	federal	federal	PROPN
ftr-472	616	8	income	income	NOUN
ftr-472	616	9	taxation	taxation	NOUN
ftr-472	616	10	of	of	ADP
ftr-472	616	11	u.s	u.s	PROPN
ftr-472	616	12	.	.	PROPN
ftr-472	616	13	branches	branch	NOUN
ftr-472	616	14	of	of	ADP
ftr-472	616	15	foreign	foreign	ADJ
ftr-472	616	16	banks	bank	NOUN
ftr-472	616	17	33	33	NUM
ftr-472	616	18	among	among	ADP
ftr-472	616	19	the	the	DET
ftr-472	616	20	more	more	ADV
ftr-472	616	21	difficult	difficult	ADJ
ftr-472	616	22	issues	issue	NOUN
ftr-472	616	23	that	that	PRON
ftr-472	616	24	need	need	VERB
ftr-472	616	25	to	to	PART
ftr-472	616	26	be	be	AUX
ftr-472	616	27	addressed	address	VERB
ftr-472	616	28	in	in	ADP
ftr-472	616	29	formulating	formulate	VERB
ftr-472	616	30	revised	revise	VERB
ftr-472	616	31	rules	rule	NOUN
ftr-472	616	32	along	along	ADP
ftr-472	616	33	the	the	DET
ftr-472	616	34	lines	line	NOUN
ftr-472	616	35	suggested	suggest	VERB
ftr-472	616	36	above	above	ADV
ftr-472	616	37	are	be	AUX
ftr-472	616	38	the	the	DET
ftr-472	616	39	types	type	NOUN
ftr-472	616	40	of	of	ADP
ftr-472	616	41	allocation	allocation	NOUN
ftr-472	616	42	methodologies	methodology	NOUN
ftr-472	616	43	that	that	PRON
ftr-472	616	44	would	would	AUX
ftr-472	616	45	be	be	AUX
ftr-472	616	46	acceptable	acceptable	ADJ
ftr-472	616	47	for	for	ADP
ftr-472	616	48	u.s	u.s	PROPN
ftr-472	616	49	.	.	PROPN
ftr-472	616	50	tax	tax	NOUN
ftr-472	616	51	purposes	purpose	NOUN
ftr-472	616	52	and	and	CCONJ
ftr-472	616	53	the	the	DET
ftr-472	616	54	circumstances	circumstance	NOUN
ftr-472	616	55	under	under	ADP
ftr-472	616	56	which	which	PRON
ftr-472	616	57	each	each	DET
ftr-472	616	58	methodology	methodology	NOUN
ftr-472	616	59	may	may	AUX
ftr-472	616	60	be	be	AUX
ftr-472	616	61	utilized	utilize	VERB
ftr-472	616	62	.	.	PUNCT
ftr-472	617	1	as	as	SCONJ
ftr-472	617	2	mentioned	mention	VERB
ftr-472	617	3	above	above	ADV
ftr-472	617	4	,	,	PUNCT
ftr-472	617	5	the	the	DET
ftr-472	617	6	irs	irs	PROPN
ftr-472	617	7	apparently	apparently	ADV
ftr-472	617	8	is	be	AUX
ftr-472	617	9	exploring	explore	VERB
ftr-472	617	10	different	different	ADJ
ftr-472	617	11	basic	basic	ADJ
ftr-472	617	12	typologies	typology	NOUN
ftr-472	617	13	of	of	ADP
ftr-472	617	14	tpms	tpm	NOUN
ftr-472	617	15	,	,	PUNCT
ftr-472	617	16	including	include	VERB
ftr-472	617	17	in	in	ADP
ftr-472	617	18	particular	particular	ADJ
ftr-472	617	19	a	a	DET
ftr-472	617	20	worldwide	worldwide	ADJ
ftr-472	617	21	formulary	formulary	ADJ
ftr-472	617	22	apportionment	apportionment	NOUN
ftr-472	617	23	tpm	tpm	PROPN
ftr-472	617	24	and	and	CCONJ
ftr-472	617	25	a	a	DET
ftr-472	617	26	natural	natural	ADJ
ftr-472	617	27	home	home	NOUN
ftr-472	617	28	/	/	SYM
ftr-472	617	29	separate	separate	ADJ
ftr-472	617	30	entity	entity	NOUN
ftr-472	617	31	method	method	NOUN
ftr-472	617	32	.	.	PUNCT
ftr-472	618	1	other	other	ADJ
ftr-472	618	2	typologies	typology	NOUN
ftr-472	618	3	are	be	AUX
ftr-472	618	4	also	also	ADV
ftr-472	618	5	conceivable	conceivable	ADJ
ftr-472	618	6	,	,	PUNCT
ftr-472	618	7	including	include	VERB
ftr-472	618	8	(	(	PUNCT
ftr-472	618	9	1	1	X
ftr-472	618	10	)	)	PUNCT
ftr-472	618	11	hybrid	hybrid	ADJ
ftr-472	618	12	methods	method	NOUN
ftr-472	618	13	that	that	PRON
ftr-472	618	14	employ	employ	VERB
ftr-472	618	15	elements	element	NOUN
ftr-472	618	16	of	of	ADP
ftr-472	618	17	both	both	CCONJ
ftr-472	618	18	a	a	DET
ftr-472	618	19	natural	natural	ADJ
ftr-472	618	20	home	home	NOUN
ftr-472	618	21	/	/	SYM
ftr-472	618	22	separate	separate	ADJ
ftr-472	618	23	entity	entity	NOUN
ftr-472	618	24	method	method	NOUN
ftr-472	618	25	and	and	CCONJ
ftr-472	618	26	a	a	DET
ftr-472	618	27	worldwide	worldwide	ADJ
ftr-472	618	28	formulary	formulary	ADJ
ftr-472	618	29	apportionment	apportionment	NOUN
ftr-472	618	30	method	method	NOUN
ftr-472	618	31	,	,	PUNCT
ftr-472	618	32	and	and	CCONJ
ftr-472	618	33	(	(	PUNCT
ftr-472	618	34	2	2	X
ftr-472	618	35	)	)	PUNCT
ftr-472	618	36	methods	method	NOUN
ftr-472	618	37	that	that	PRON
ftr-472	618	38	rely	rely	VERB
ftr-472	618	39	more	more	ADV
ftr-472	618	40	directly	directly	ADV
ftr-472	618	41	on	on	ADP
ftr-472	618	42	the	the	DET
ftr-472	618	43	arm	arm	NOUN
ftr-472	618	44	's	's	PART
ftr-472	618	45	length	length	NOUN
ftr-472	618	46	allocation	allocation	NOUN
ftr-472	618	47	methods	method	NOUN
ftr-472	618	48	prescribed	prescribe	VERB
ftr-472	618	49	in	in	ADP
ftr-472	618	50	the	the	DET
ftr-472	618	51	regulations	regulation	NOUN
ftr-472	618	52	under	under	ADP
ftr-472	618	53	section	section	NOUN
ftr-472	618	54	482	482	NUM
ftr-472	618	55	.	.	PUNCT
ftr-472	619	1	given	give	VERB
ftr-472	619	2	the	the	DET
ftr-472	619	3	range	range	NOUN
ftr-472	619	4	of	of	ADP
ftr-472	619	5	possible	possible	ADJ
ftr-472	619	6	methodologies	methodology	NOUN
ftr-472	619	7	,	,	PUNCT
ftr-472	619	8	the	the	DET
ftr-472	619	9	irs	irs	PROPN
ftr-472	619	10	will	will	AUX
ftr-472	619	11	need	need	VERB
ftr-472	619	12	to	to	PART
ftr-472	619	13	decide	decide	VERB
ftr-472	619	14	whether	whether	SCONJ
ftr-472	619	15	and	and	CCONJ
ftr-472	619	16	under	under	ADP
ftr-472	619	17	what	what	PRON
ftr-472	619	18	circumstances	circumstance	NOUN
ftr-472	619	19	taxpayers	taxpayer	NOUN
ftr-472	619	20	should	should	AUX
ftr-472	619	21	have	have	VERB
ftr-472	619	22	the	the	DET
ftr-472	619	23	freedom	freedom	NOUN
ftr-472	619	24	to	to	PART
ftr-472	619	25	choose	choose	VERB
ftr-472	619	26	a	a	DET
ftr-472	619	27	particular	particular	ADJ
ftr-472	619	28	type	type	NOUN
ftr-472	619	29	of	of	ADP
ftr-472	619	30	tpm.s	tpm.	NOUN
ftr-472	619	31	'	'	PART
ftr-472	619	32	several	several	ADJ
ftr-472	619	33	considerations	consideration	NOUN
ftr-472	619	34	are	be	AUX
ftr-472	619	35	relevant	relevant	ADJ
ftr-472	619	36	in	in	ADP
ftr-472	619	37	this	this	DET
ftr-472	619	38	regard	regard	NOUN
ftr-472	619	39	,	,	PUNCT
ftr-472	619	40	including	include	VERB
ftr-472	619	41	(	(	PUNCT
ftr-472	619	42	1	1	X
ftr-472	619	43	)	)	PUNCT
ftr-472	619	44	the	the	DET
ftr-472	619	45	complexities	complexity	NOUN
ftr-472	619	46	involved	involve	VERB
ftr-472	619	47	in	in	ADP
ftr-472	619	48	applying	apply	VERB
ftr-472	619	49	the	the	DET
ftr-472	619	50	methodologies	methodology	NOUN
ftr-472	619	51	,	,	PUNCT
ftr-472	619	52	(	(	PUNCT
ftr-472	619	53	2	2	X
ftr-472	619	54	)	)	PUNCT
ftr-472	619	55	the	the	DET
ftr-472	619	56	degree	degree	NOUN
ftr-472	619	57	to	to	PART
ftr-472	619	58	which	which	PRON
ftr-472	619	59	the	the	DET
ftr-472	619	60	methodologies	methodology	NOUN
ftr-472	619	61	produce	produce	VERB
ftr-472	619	62	results	result	NOUN
ftr-472	619	63	,	,	PUNCT
ftr-472	619	64	in	in	ADP
ftr-472	619	65	different	different	ADJ
ftr-472	619	66	types	type	NOUN
ftr-472	619	67	of	of	ADP
ftr-472	619	68	circumstances	circumstance	NOUN
ftr-472	619	69	,	,	PUNCT
ftr-472	619	70	that	that	PRON
ftr-472	619	71	are	be	AUX
ftr-472	619	72	consistent	consistent	ADJ
ftr-472	619	73	with	with	ADP
ftr-472	619	74	an	an	DET
ftr-472	619	75	arm	arm	NOUN
ftr-472	619	76	's	's	PART
ftr-472	619	77	length	length	NOUN
ftr-472	619	78	analysis	analysis	NOUN
ftr-472	619	79	,	,	PUNCT
ftr-472	619	80	(	(	PUNCT
ftr-472	619	81	3	3	X
ftr-472	619	82	)	)	PUNCT
ftr-472	619	83	the	the	DET
ftr-472	619	84	extent	extent	NOUN
ftr-472	619	85	to	to	PART
ftr-472	619	86	which	which	PRON
ftr-472	619	87	the	the	DET
ftr-472	619	88	methodologies	methodology	NOUN
ftr-472	619	89	are	be	AUX
ftr-472	619	90	consistent	consistent	ADJ
ftr-472	619	91	with	with	ADP
ftr-472	619	92	general	general	ADJ
ftr-472	619	93	u.s	u.s	PROPN
ftr-472	619	94	.	.	PROPN
ftr-472	619	95	tax	tax	NOUN
ftr-472	619	96	principles	principle	NOUN
ftr-472	619	97	,	,	PUNCT
ftr-472	619	98	(	(	PUNCT
ftr-472	619	99	4	4	X
ftr-472	619	100	)	)	PUNCT
ftr-472	619	101	the	the	DET
ftr-472	619	102	ease	ease	NOUN
ftr-472	619	103	and	and	CCONJ
ftr-472	619	104	likelihood	likelihood	NOUN
ftr-472	619	105	of	of	ADP
ftr-472	619	106	coordinating	coordinate	VERB
ftr-472	619	107	those	those	DET
ftr-472	619	108	rules	rule	NOUN
ftr-472	619	109	with	with	ADP
ftr-472	619	110	applicable	applicable	ADJ
ftr-472	619	111	foreign	foreign	ADJ
ftr-472	619	112	tax	tax	NOUN
ftr-472	619	113	rules	rule	NOUN
ftr-472	619	114	,	,	PUNCT
ftr-472	619	115	and	and	CCONJ
ftr-472	619	116	(	(	PUNCT
ftr-472	619	117	5	5	X
ftr-472	619	118	)	)	PUNCT
ftr-472	619	119	the	the	DET
ftr-472	619	120	potential	potential	NOUN
ftr-472	619	121	that	that	PRON
ftr-472	619	122	the	the	DET
ftr-472	619	123	irs	irs	PROPN
ftr-472	619	124	might	might	AUX
ftr-472	619	125	be	be	AUX
ftr-472	619	126	whipsawed	whipsaw	VERB
ftr-472	619	127	if	if	SCONJ
ftr-472	619	128	taxpayers	taxpayer	NOUN
ftr-472	619	129	are	be	AUX
ftr-472	619	130	able	able	ADJ
ftr-472	619	131	to	to	PART
ftr-472	619	132	choose	choose	VERB
ftr-472	619	133	a	a	DET
ftr-472	619	134	method	method	NOUN
ftr-472	619	135	that	that	PRON
ftr-472	619	136	is	be	AUX
ftr-472	619	137	most	most	ADV
ftr-472	619	138	favorable	favorable	ADJ
ftr-472	619	139	to	to	ADP
ftr-472	619	140	them	they	PRON
ftr-472	619	141	.	.	PUNCT
ftr-472	620	1	while	while	SCONJ
ftr-472	620	2	i	i	PRON
ftr-472	620	3	do	do	AUX
ftr-472	620	4	not	not	PART
ftr-472	620	5	propose	propose	VERB
ftr-472	620	6	to	to	PART
ftr-472	620	7	explore	explore	VERB
ftr-472	620	8	these	these	DET
ftr-472	620	9	issues	issue	NOUN
ftr-472	620	10	in	in	ADP
ftr-472	620	11	great	great	ADJ
ftr-472	620	12	detail	detail	NOUN
ftr-472	620	13	in	in	ADP
ftr-472	620	14	this	this	DET
ftr-472	620	15	article	article	NOUN
ftr-472	620	16	,	,	PUNCT
ftr-472	620	17	i	i	PRON
ftr-472	620	18	have	have	VERB
ftr-472	620	19	the	the	DET
ftr-472	620	20	following	following	ADJ
ftr-472	620	21	general	general	ADJ
ftr-472	620	22	observations	observation	NOUN
ftr-472	620	23	.	.	PUNCT
ftr-472	621	1	in	in	ADP
ftr-472	621	2	the	the	DET
ftr-472	621	3	apa	apa	PROPN
ftr-472	621	4	process	process	NOUN
ftr-472	621	5	the	the	DET
ftr-472	621	6	irs	irs	PROPN
ftr-472	621	7	,	,	PUNCT
ftr-472	621	8	to	to	ADP
ftr-472	621	9	its	its	PRON
ftr-472	621	10	credit	credit	NOUN
ftr-472	621	11	,	,	PUNCT
ftr-472	621	12	appears	appear	VERB
ftr-472	621	13	to	to	PART
ftr-472	621	14	be	be	AUX
ftr-472	621	15	favoring	favor	VERB
ftr-472	621	16	methods	method	NOUN
ftr-472	621	17	that	that	PRON
ftr-472	621	18	are	be	AUX
ftr-472	621	19	simpler	simple	ADJ
ftr-472	621	20	to	to	PART
ftr-472	621	21	apply8	apply8	VERB
ftr-472	621	22	over	over	ADP
ftr-472	621	23	more	more	ADV
ftr-472	621	24	complex	complex	ADJ
ftr-472	621	25	methods	method	NOUN
ftr-472	621	26	that	that	PRON
ftr-472	621	27	,	,	PUNCT
ftr-472	621	28	at	at	ADP
ftr-472	621	29	least	least	ADJ
ftr-472	621	30	in	in	ADP
ftr-472	621	31	theory	theory	NOUN
ftr-472	621	32	,	,	PUNCT
ftr-472	621	33	might	might	AUX
ftr-472	621	34	produce	produce	VERB
ftr-472	621	35	allocations	allocation	NOUN
ftr-472	621	36	that	that	PRON
ftr-472	621	37	more	more	ADV
ftr-472	621	38	closely	closely	ADV
ftr-472	621	39	reflect	reflect	VERB
ftr-472	621	40	the	the	DET
ftr-472	621	41	application	application	NOUN
ftr-472	621	42	of	of	ADP
ftr-472	621	43	an	an	DET
ftr-472	621	44	arm	arm	NOUN
ftr-472	621	45	's	's	PART
ftr-472	621	46	length	length	NOUN
ftr-472	621	47	standard	standard	NOUN
ftr-472	621	48	to	to	ADP
ftr-472	621	49	specific	specific	ADJ
ftr-472	621	50	factual	factual	ADJ
ftr-472	621	51	situations	situation	NOUN
ftr-472	621	52	.	.	PUNCT
ftr-472	622	1	the	the	DET
ftr-472	622	2	decision	decision	NOUN
ftr-472	622	3	to	to	PART
ftr-472	622	4	utilize	utilize	VERB
ftr-472	622	5	,	,	PUNCT
ftr-472	622	6	where	where	SCONJ
ftr-472	622	7	appropriate	appropriate	ADJ
ftr-472	622	8	,	,	PUNCT
ftr-472	622	9	either	either	CCONJ
ftr-472	622	10	a	a	DET
ftr-472	622	11	worldwide	worldwide	ADJ
ftr-472	622	12	formulary	formulary	ADJ
ftr-472	622	13	apportionment	apportionment	NOUN
ftr-472	622	14	method	method	NOUN
ftr-472	622	15	or	or	CCONJ
ftr-472	622	16	a	a	DET
ftr-472	622	17	natural	natural	ADJ
ftr-472	622	18	home	home	NOUN
ftr-472	622	19	/	/	SYM
ftr-472	622	20	separate	separate	ADJ
ftr-472	622	21	entity	entity	NOUN
ftr-472	622	22	method	method	NOUN
ftr-472	622	23	may	may	AUX
ftr-472	622	24	reflect	reflect	VERB
ftr-472	622	25	the	the	DET
ftr-472	622	26	practical	practical	ADJ
ftr-472	622	27	judgment	judgment	NOUN
ftr-472	622	28	that	that	SCONJ
ftr-472	622	29	more	more	ADJ
ftr-472	622	30	complex	complex	ADJ
ftr-472	622	31	methods	method	NOUN
ftr-472	622	32	-	-	PUNCT
ftr-472	622	33	which	which	PRON
ftr-472	622	34	for	for	ADP
ftr-472	622	35	example	example	NOUN
ftr-472	622	36	might	might	AUX
ftr-472	622	37	take	take	VERB
ftr-472	622	38	into	into	ADP
ftr-472	622	39	account	account	NOUN
ftr-472	622	40	more	more	ADJ
ftr-472	622	41	factors	factor	NOUN
ftr-472	622	42	or	or	CCONJ
ftr-472	622	43	dissect	dissect	VERB
ftr-472	622	44	individual	individual	ADJ
ftr-472	622	45	transactions	transaction	NOUN
ftr-472	622	46	into	into	ADP
ftr-472	622	47	a	a	DET
ftr-472	622	48	greater	great	ADJ
ftr-472	622	49	number	number	NOUN
ftr-472	622	50	of	of	ADP
ftr-472	622	51	components	component	NOUN
ftr-472	622	52	-	-	PUNCT
ftr-472	622	53	are	be	AUX
ftr-472	622	54	not	not	PART
ftr-472	622	55	likely	likely	ADJ
ftr-472	622	56	to	to	PART
ftr-472	622	57	result	result	VERB
ftr-472	622	58	in	in	ADP
ftr-472	622	59	greater	great	ADJ
ftr-472	622	60	accuracy	accuracy	NOUN
ftr-472	622	61	.	.	PUNCT
ftr-472	623	1	moreover	moreover	ADV
ftr-472	623	2	,	,	PUNCT
ftr-472	623	3	this	this	DET
ftr-472	623	4	decision	decision	NOUN
ftr-472	623	5	may	may	AUX
ftr-472	623	6	reflect	reflect	VERB
ftr-472	623	7	the	the	DET
ftr-472	623	8	view	view	NOUN
ftr-472	623	9	that	that	SCONJ
ftr-472	623	10	it	it	PRON
ftr-472	623	11	is	be	AUX
ftr-472	623	12	less	less	ADV
ftr-472	623	13	important	important	ADJ
ftr-472	623	14	to	to	PART
ftr-472	623	15	have	have	VERB
ftr-472	623	16	an	an	DET
ftr-472	623	17	economically	economically	ADV
ftr-472	623	18	accurate	accurate	ADJ
ftr-472	623	19	determination	determination	NOUN
ftr-472	623	20	of	of	ADP
ftr-472	623	21	the	the	DET
ftr-472	623	22	amount	amount	NOUN
ftr-472	623	23	of	of	ADP
ftr-472	623	24	income	income	NOUN
ftr-472	623	25	to	to	PART
ftr-472	623	26	be	be	AUX
ftr-472	623	27	taxed	tax	VERB
ftr-472	623	28	by	by	ADP
ftr-472	623	29	each	each	DET
ftr-472	623	30	jurisdiction	jurisdiction	NOUN
ftr-472	623	31	than	than	SCONJ
ftr-472	623	32	it	it	PRON
ftr-472	623	33	is	be	AUX
ftr-472	623	34	to	to	PART
ftr-472	623	35	have	have	VERB
ftr-472	623	36	relatively	relatively	ADV
ftr-472	623	37	simple	simple	ADJ
ftr-472	623	38	rules	rule	NOUN
ftr-472	623	39	that	that	PRON
ftr-472	623	40	provide	provide	VERB
ftr-472	623	41	83	83	NUM
ftr-472	623	42	.	.	PUNCT
ftr-472	624	1	in	in	ADP
ftr-472	624	2	dealing	deal	VERB
ftr-472	624	3	with	with	ADP
ftr-472	624	4	an	an	DET
ftr-472	624	5	analogous	analogous	ADJ
ftr-472	624	6	issue	issue	NOUN
ftr-472	624	7	,	,	PUNCT
ftr-472	624	8	the	the	DET
ftr-472	624	9	temporary	temporary	ADJ
ftr-472	624	10	regulations	regulation	NOUN
ftr-472	624	11	under	under	ADP
ftr-472	624	12	§	§	PROPN
ftr-472	624	13	482	482	NUM
ftr-472	624	14	apply	apply	VERB
ftr-472	624	15	a	a	DET
ftr-472	624	16	"	"	PUNCT
ftr-472	624	17	best	good	ADJ
ftr-472	624	18	method	method	NOUN
ftr-472	624	19	"	"	PUNCT
ftr-472	624	20	rule	rule	NOUN
ftr-472	624	21	,	,	PUNCT
ftr-472	624	22	under	under	ADP
ftr-472	624	23	which	which	PRON
ftr-472	624	24	the	the	DET
ftr-472	624	25	"	"	PUNCT
ftr-472	624	26	method	method	NOUN
ftr-472	624	27	that	that	PRON
ftr-472	624	28	provides	provide	VERB
ftr-472	624	29	the	the	DET
ftr-472	624	30	most	most	ADV
ftr-472	624	31	accurate	accurate	ADJ
ftr-472	624	32	measure	measure	NOUN
ftr-472	624	33	of	of	ADP
ftr-472	624	34	an	an	DET
ftr-472	624	35	arm	arm	NOUN
ftr-472	624	36	's	's	PART
ftr-472	624	37	length	length	NOUN
ftr-472	624	38	result	result	NOUN
ftr-472	624	39	under	under	ADP
ftr-472	624	40	the	the	DET
ftr-472	624	41	facts	fact	NOUN
ftr-472	624	42	and	and	CCONJ
ftr-472	624	43	circumstances	circumstance	NOUN
ftr-472	624	44	of	of	ADP
ftr-472	624	45	the	the	DET
ftr-472	624	46	transaction	transaction	NOUN
ftr-472	624	47	under	under	ADP
ftr-472	624	48	review	review	NOUN
ftr-472	624	49	"	"	PUNCT
ftr-472	624	50	must	must	AUX
ftr-472	624	51	be	be	AUX
ftr-472	624	52	utilized	utilize	VERB
ftr-472	624	53	.	.	PUNCT
ftr-472	625	1	temp	temp	NOUN
ftr-472	625	2	.	.	PUNCT
ftr-472	626	1	regs	regs	PROPN
ftr-472	626	2	.	.	PUNCT
ftr-472	627	1	§	§	PROPN
ftr-472	627	2	1.482	1.482	NUM
ftr-472	627	3	-	-	SYM
ftr-472	627	4	1(b)(2)(iii	1(b)(2)(iii	NUM
ftr-472	627	5	)	)	PUNCT
ftr-472	627	6	.	.	PUNCT
ftr-472	628	1	contrast	contrast	NOUN
ftr-472	628	2	to	to	ADP
ftr-472	628	3	prior	prior	ADJ
ftr-472	628	4	versions	version	NOUN
ftr-472	628	5	of	of	ADP
ftr-472	628	6	the	the	DET
ftr-472	628	7	§	§	PROPN
ftr-472	628	8	482	482	NUM
ftr-472	628	9	regulations	regulation	NOUN
ftr-472	628	10	,	,	PUNCT
ftr-472	628	11	which	which	PRON
ftr-472	628	12	set	set	VERB
ftr-472	628	13	out	out	ADP
ftr-472	628	14	a	a	DET
ftr-472	628	15	hierarchy	hierarchy	NOUN
ftr-472	628	16	among	among	ADP
ftr-472	628	17	methods	method	NOUN
ftr-472	628	18	.	.	PUNCT
ftr-472	629	1	see	see	VERB
ftr-472	629	2	,	,	PUNCT
ftr-472	629	3	e.g	e.g	PROPN
ftr-472	629	4	..	..	PUNCT
ftr-472	629	5	regs	reg	NOUN
ftr-472	629	6	.	.	PUNCT
ftr-472	630	1	§	§	PROPN
ftr-472	630	2	1.482	1.482	NUM
ftr-472	630	3	-	-	SYM
ftr-472	630	4	2(e)(l)(ii	2(e)(l)(ii	NUM
ftr-472	630	5	)	)	PUNCT
ftr-472	630	6	(	(	PUNCT
ftr-472	630	7	1989	1989	NUM
ftr-472	630	8	)	)	PUNCT
ftr-472	630	9	.	.	PUNCT
ftr-472	631	1	84	84	NUM
ftr-472	631	2	.	.	PUNCT
ftr-472	632	1	even	even	ADV
ftr-472	632	2	these	these	DET
ftr-472	632	3	simpler	simple	ADJ
ftr-472	632	4	methods	method	NOUN
ftr-472	632	5	,	,	PUNCT
ftr-472	632	6	however	however	ADV
ftr-472	632	7	,	,	PUNCT
ftr-472	632	8	involve	involve	VERB
ftr-472	632	9	complex	complex	ADJ
ftr-472	632	10	analyses	analysis	NOUN
ftr-472	632	11	and	and	CCONJ
ftr-472	632	12	detailed	detailed	ADJ
ftr-472	632	13	negotiations	negotiation	NOUN
ftr-472	632	14	.	.	PUNCT
ftr-472	633	1	florida	florida	PROPN
ftr-472	633	2	tax	tax	PROPN
ftr-472	633	3	review	review	NOUN
ftr-472	633	4	certainty	certainty	NOUN
ftr-472	633	5	and	and	CCONJ
ftr-472	633	6	are	be	AUX
ftr-472	633	7	generally	generally	ADV
ftr-472	633	8	fair	fair	ADJ
ftr-472	633	9	.	.	PUNCT
ftr-472	634	1	this	this	DET
ftr-472	634	2	decision	decision	NOUN
ftr-472	634	3	may	may	AUX
ftr-472	634	4	also	also	ADV
ftr-472	634	5	reflect	reflect	VERB
ftr-472	634	6	the	the	DET
ftr-472	634	7	view	view	NOUN
ftr-472	634	8	that	that	SCONJ
ftr-472	634	9	these	these	DET
ftr-472	634	10	approaches	approach	NOUN
ftr-472	634	11	are	be	AUX
ftr-472	634	12	the	the	DET
ftr-472	634	13	easiest	easy	ADJ
ftr-472	634	14	to	to	PART
ftr-472	634	15	apply	apply	VERB
ftr-472	634	16	in	in	ADP
ftr-472	634	17	bilateral	bilateral	ADJ
ftr-472	634	18	and	and	CCONJ
ftr-472	634	19	multilateral	multilateral	ADJ
ftr-472	634	20	agreements	agreement	NOUN
ftr-472	634	21	among	among	ADP
ftr-472	634	22	tax	tax	NOUN
ftr-472	634	23	authorities	authority	NOUN
ftr-472	634	24	.	.	PUNCT
ftr-472	635	1	it	it	PRON
ftr-472	635	2	is	be	AUX
ftr-472	635	3	noteworthy	noteworthy	ADJ
ftr-472	635	4	that	that	SCONJ
ftr-472	635	5	both	both	CCONJ
ftr-472	635	6	the	the	DET
ftr-472	635	7	formulary	formulary	ADJ
ftr-472	635	8	apportionment	apportionment	NOUN
ftr-472	635	9	method	method	NOUN
ftr-472	635	10	and	and	CCONJ
ftr-472	635	11	the	the	DET
ftr-472	635	12	natural	natural	ADJ
ftr-472	635	13	home	home	NOUN
ftr-472	635	14	/	/	SYM
ftr-472	635	15	separate	separate	ADJ
ftr-472	635	16	entity	entity	NOUN
ftr-472	635	17	method	method	NOUN
ftr-472	635	18	depart	depart	NOUN
ftr-472	635	19	to	to	ADP
ftr-472	635	20	some	some	DET
ftr-472	635	21	extent	extent	NOUN
ftr-472	635	22	from	from	ADP
ftr-472	635	23	conventional	conventional	ADJ
ftr-472	635	24	u.s	u.s	PROPN
ftr-472	635	25	.	.	PROPN
ftr-472	635	26	tax	tax	NOUN
ftr-472	635	27	principles	principle	NOUN
ftr-472	635	28	.	.	PUNCT
ftr-472	636	1	as	as	SCONJ
ftr-472	636	2	indicated	indicate	VERB
ftr-472	636	3	above	above	ADV
ftr-472	636	4	,	,	PUNCT
ftr-472	636	5	formulary	formulary	ADJ
ftr-472	636	6	apportionment	apportionment	NOUN
ftr-472	636	7	has	have	AUX
ftr-472	636	8	generally	generally	ADV
ftr-472	636	9	been	be	AUX
ftr-472	636	10	considered	consider	VERB
ftr-472	636	11	incompatible	incompatible	ADJ
ftr-472	636	12	with	with	ADP
ftr-472	636	13	the	the	DET
ftr-472	636	14	arm	arm	NOUN
ftr-472	636	15	's	's	PART
ftr-472	636	16	length	length	NOUN
ftr-472	636	17	standard	standard	NOUN
ftr-472	636	18	under	under	ADP
ftr-472	636	19	section	section	NOUN
ftr-472	636	20	482	482	NUM
ftr-472	636	21	,	,	PUNCT
ftr-472	636	22	although	although	SCONJ
ftr-472	636	23	in	in	ADP
ftr-472	636	24	appropriate	appropriate	ADJ
ftr-472	636	25	circumstances	circumstance	NOUN
ftr-472	636	26	it	it	PRON
ftr-472	636	27	may	may	AUX
ftr-472	636	28	be	be	AUX
ftr-472	636	29	an	an	DET
ftr-472	636	30	acceptable	acceptable	ADJ
ftr-472	636	31	application	application	NOUN
ftr-472	636	32	of	of	ADP
ftr-472	636	33	the	the	DET
ftr-472	636	34	profit	profit	NOUN
ftr-472	636	35	split	split	NOUN
ftr-472	636	36	method.85	method.85	PROPN
ftr-472	636	37	and	and	CCONJ
ftr-472	636	38	,	,	PUNCT
ftr-472	636	39	to	to	ADP
ftr-472	636	40	the	the	DET
ftr-472	636	41	extent	extent	NOUN
ftr-472	636	42	that	that	SCONJ
ftr-472	636	43	a	a	DET
ftr-472	636	44	natural	natural	ADJ
ftr-472	636	45	home	home	NOUN
ftr-472	636	46	/	/	SYM
ftr-472	636	47	separate	separate	ADJ
ftr-472	636	48	entity	entity	NOUN
ftr-472	636	49	method	method	NOUN
ftr-472	636	50	takes	take	VERB
ftr-472	636	51	interbranch	interbranch	NOUN
ftr-472	636	52	transactions	transaction	NOUN
ftr-472	636	53	into	into	ADP
ftr-472	636	54	account	account	NOUN
ftr-472	636	55	for	for	ADP
ftr-472	636	56	tax	tax	NOUN
ftr-472	636	57	purposes	purpose	NOUN
ftr-472	636	58	,	,	PUNCT
ftr-472	636	59	it	it	PRON
ftr-472	636	60	might	might	AUX
ftr-472	636	61	be	be	AUX
ftr-472	636	62	considered	consider	VERB
ftr-472	636	63	inconsistent	inconsistent	ADJ
ftr-472	636	64	with	with	ADP
ftr-472	636	65	the	the	DET
ftr-472	636	66	principle	principle	NOUN
ftr-472	636	67	that	that	SCONJ
ftr-472	636	68	a	a	DET
ftr-472	636	69	corporation	corporation	NOUN
ftr-472	636	70	is	be	AUX
ftr-472	636	71	a	a	DET
ftr-472	636	72	single	single	ADJ
ftr-472	636	73	entity	entity	NOUN
ftr-472	636	74	that	that	PRON
ftr-472	636	75	can	can	AUX
ftr-472	636	76	not	not	PART
ftr-472	636	77	contract	contract	VERB
ftr-472	636	78	with	with	ADP
ftr-472	636	79	itself	itself	PRON
ftr-472	636	80	,	,	PUNCT
ftr-472	636	81	although	although	SCONJ
ftr-472	636	82	(	(	PUNCT
ftr-472	636	83	as	as	SCONJ
ftr-472	636	84	discussed	discuss	VERB
ftr-472	636	85	below	below	ADV
ftr-472	636	86	)	)	PUNCT
ftr-472	636	87	this	this	DET
ftr-472	636	88	approach	approach	NOUN
ftr-472	636	89	should	should	AUX
ftr-472	636	90	not	not	PART
ftr-472	636	91	be	be	AUX
ftr-472	636	92	troublesome	troublesome	ADJ
ftr-472	636	93	in	in	ADP
ftr-472	636	94	the	the	DET
ftr-472	636	95	context	context	NOUN
ftr-472	636	96	of	of	ADP
ftr-472	636	97	a	a	DET
ftr-472	636	98	section	section	NOUN
ftr-472	636	99	482	482	NUM
ftr-472	636	100	-	-	PUNCT
ftr-472	636	101	type	type	NOUN
ftr-472	636	102	analysis	analysis	NOUN
ftr-472	636	103	.	.	PUNCT
ftr-472	637	1	undoubtedly	undoubtedly	ADV
ftr-472	637	2	,	,	PUNCT
ftr-472	637	3	there	there	PRON
ftr-472	637	4	are	be	VERB
ftr-472	637	5	situations	situation	NOUN
ftr-472	637	6	in	in	ADP
ftr-472	637	7	which	which	PRON
ftr-472	637	8	the	the	DET
ftr-472	637	9	choice	choice	NOUN
ftr-472	637	10	between	between	ADP
ftr-472	637	11	a	a	DET
ftr-472	637	12	worldwide	worldwide	ADJ
ftr-472	637	13	formulary	formulary	ADJ
ftr-472	637	14	apportionment	apportionment	NOUN
ftr-472	637	15	method	method	NOUN
ftr-472	637	16	and	and	CCONJ
ftr-472	637	17	a	a	DET
ftr-472	637	18	natural	natural	ADJ
ftr-472	637	19	home	home	NOUN
ftr-472	637	20	/	/	SYM
ftr-472	637	21	separate	separate	ADJ
ftr-472	637	22	entity	entity	NOUN
ftr-472	637	23	method	method	NOUN
ftr-472	637	24	is	be	AUX
ftr-472	637	25	obvious	obvious	ADJ
ftr-472	637	26	,	,	PUNCT
ftr-472	637	27	based	base	VERB
ftr-472	637	28	on	on	ADP
ftr-472	637	29	the	the	DET
ftr-472	637	30	manner	manner	NOUN
ftr-472	637	31	in	in	ADP
ftr-472	637	32	which	which	PRON
ftr-472	637	33	the	the	DET
ftr-472	637	34	particular	particular	ADJ
ftr-472	637	35	foreign	foreign	ADJ
ftr-472	637	36	bank	bank	NOUN
ftr-472	637	37	conducts	conduct	VERB
ftr-472	637	38	a	a	DET
ftr-472	637	39	particular	particular	ADJ
ftr-472	637	40	type	type	NOUN
ftr-472	637	41	of	of	ADP
ftr-472	637	42	global	global	ADJ
ftr-472	637	43	trading	trading	NOUN
ftr-472	637	44	business	business	NOUN
ftr-472	637	45	.	.	PUNCT
ftr-472	638	1	however	however	ADV
ftr-472	638	2	,	,	PUNCT
ftr-472	638	3	many	many	ADJ
ftr-472	638	4	businesses	business	NOUN
ftr-472	638	5	have	have	VERB
ftr-472	638	6	some	some	DET
ftr-472	638	7	features	feature	NOUN
ftr-472	638	8	that	that	PRON
ftr-472	638	9	are	be	AUX
ftr-472	638	10	more	more	ADV
ftr-472	638	11	consistent	consistent	ADJ
ftr-472	638	12	with	with	ADP
ftr-472	638	13	a	a	DET
ftr-472	638	14	worldwide	worldwide	ADJ
ftr-472	638	15	allocation	allocation	NOUN
ftr-472	638	16	approach	approach	NOUN
ftr-472	638	17	and	and	CCONJ
ftr-472	638	18	other	other	ADJ
ftr-472	638	19	features	feature	NOUN
ftr-472	638	20	that	that	PRON
ftr-472	638	21	are	be	AUX
ftr-472	638	22	more	more	ADV
ftr-472	638	23	consistent	consistent	ADJ
ftr-472	638	24	with	with	ADP
ftr-472	638	25	a	a	DET
ftr-472	638	26	natural	natural	ADJ
ftr-472	638	27	home	home	NOUN
ftr-472	638	28	/	/	SYM
ftr-472	638	29	separate	separate	ADJ
ftr-472	638	30	entity	entity	NOUN
ftr-472	638	31	approach	approach	NOUN
ftr-472	638	32	.	.	PUNCT
ftr-472	639	1	in	in	ADP
ftr-472	639	2	these	these	DET
ftr-472	639	3	hybrid	hybrid	ADJ
ftr-472	639	4	situations	situation	NOUN
ftr-472	639	5	,	,	PUNCT
ftr-472	639	6	each	each	DET
ftr-472	639	7	method	method	NOUN
ftr-472	639	8	by	by	ADP
ftr-472	639	9	itself	itself	PRON
ftr-472	639	10	is	be	AUX
ftr-472	639	11	likely	likely	ADJ
ftr-472	639	12	to	to	PART
ftr-472	639	13	produce	produce	VERB
ftr-472	639	14	imperfect	imperfect	ADJ
ftr-472	639	15	results	result	NOUN
ftr-472	639	16	,	,	PUNCT
ftr-472	639	17	and	and	CCONJ
ftr-472	639	18	the	the	DET
ftr-472	639	19	irs	irs	PROPN
ftr-472	639	20	should	should	AUX
ftr-472	639	21	try	try	VERB
ftr-472	639	22	to	to	PART
ftr-472	639	23	ensure	ensure	VERB
ftr-472	639	24	that	that	SCONJ
ftr-472	639	25	it	it	PRON
ftr-472	639	26	will	will	AUX
ftr-472	639	27	not	not	PART
ftr-472	639	28	be	be	AUX
ftr-472	639	29	whipsawed	whipsaw	VERB
ftr-472	639	30	as	as	SCONJ
ftr-472	639	31	each	each	DET
ftr-472	639	32	taxpayer	taxpayer	NOUN
ftr-472	639	33	chooses	choose	VERB
ftr-472	639	34	the	the	DET
ftr-472	639	35	method	method	NOUN
ftr-472	639	36	that	that	PRON
ftr-472	639	37	produces	produce	VERB
ftr-472	639	38	more	more	ADV
ftr-472	639	39	favorable	favorable	ADJ
ftr-472	639	40	results	result	NOUN
ftr-472	639	41	for	for	ADP
ftr-472	639	42	it.86	it.86	NOUN
ftr-472	639	43	in	in	ADP
ftr-472	639	44	this	this	DET
ftr-472	639	45	regard	regard	NOUN
ftr-472	639	46	,	,	PUNCT
ftr-472	639	47	depending	depend	VERB
ftr-472	639	48	on	on	ADP
ftr-472	639	49	the	the	DET
ftr-472	639	50	factors	factor	NOUN
ftr-472	639	51	selected	select	VERB
ftr-472	639	52	and	and	CCONJ
ftr-472	639	53	their	their	PRON
ftr-472	639	54	relative	relative	ADJ
ftr-472	639	55	weighting	weighting	NOUN
ftr-472	639	56	,	,	PUNCT
ftr-472	639	57	the	the	DET
ftr-472	639	58	results	result	NOUN
ftr-472	639	59	under	under	ADP
ftr-472	639	60	a	a	DET
ftr-472	639	61	formulary	formulary	ADJ
ftr-472	639	62	apportionment	apportionment	NOUN
ftr-472	639	63	method	method	NOUN
ftr-472	639	64	may	may	AUX
ftr-472	639	65	not	not	PART
ftr-472	639	66	fully	fully	ADV
ftr-472	639	67	reflect	reflect	VERB
ftr-472	639	68	the	the	DET
ftr-472	639	69	profitability	profitability	NOUN
ftr-472	639	70	or	or	CCONJ
ftr-472	639	71	contributions	contribution	NOUN
ftr-472	639	72	of	of	ADP
ftr-472	639	73	particular	particular	ADJ
ftr-472	639	74	locations	location	NOUN
ftr-472	639	75	.	.	PUNCT
ftr-472	640	1	similarly	similarly	ADV
ftr-472	640	2	,	,	PUNCT
ftr-472	640	3	a	a	DET
ftr-472	640	4	natural	natural	ADJ
ftr-472	640	5	home	home	NOUN
ftr-472	640	6	/	/	SYM
ftr-472	640	7	separate	separate	ADJ
ftr-472	640	8	entity	entity	NOUN
ftr-472	640	9	method	method	NOUN
ftr-472	640	10	may	may	AUX
ftr-472	640	11	not	not	PART
ftr-472	640	12	fully	fully	ADV
ftr-472	640	13	reflect	reflect	VERB
ftr-472	640	14	the	the	DET
ftr-472	640	15	contributions	contribution	NOUN
ftr-472	640	16	of	of	ADP
ftr-472	640	17	particular	particular	ADJ
ftr-472	640	18	locations	location	NOUN
ftr-472	640	19	(	(	PUNCT
ftr-472	640	20	including	include	VERB
ftr-472	640	21	synergistic	synergistic	ADJ
ftr-472	640	22	contributions	contribution	NOUN
ftr-472	640	23	to	to	ADP
ftr-472	640	24	the	the	DET
ftr-472	640	25	business	business	NOUN
ftr-472	640	26	as	as	ADP
ftr-472	640	27	a	a	DET
ftr-472	640	28	whole	whole	NOUN
ftr-472	640	29	)	)	PUNCT
ftr-472	640	30	,	,	PUNCT
ftr-472	640	31	especially	especially	ADV
ftr-472	640	32	if	if	SCONJ
ftr-472	640	33	the	the	DET
ftr-472	640	34	profit	profit	NOUN
ftr-472	640	35	or	or	CCONJ
ftr-472	640	36	loss	loss	NOUN
ftr-472	640	37	of	of	ADP
ftr-472	640	38	offices	office	NOUN
ftr-472	640	39	other	other	ADJ
ftr-472	640	40	than	than	ADP
ftr-472	640	41	the	the	DET
ftr-472	640	42	natural	natural	ADJ
ftr-472	640	43	home	home	NOUN
ftr-472	640	44	for	for	ADP
ftr-472	640	45	a	a	DET
ftr-472	640	46	product	product	NOUN
ftr-472	640	47	is	be	AUX
ftr-472	640	48	fixed	fix	VERB
ftr-472	640	49	through	through	ADP
ftr-472	640	50	the	the	DET
ftr-472	640	51	terms	term	NOUN
ftr-472	640	52	of	of	ADP
ftr-472	640	53	an	an	DET
ftr-472	640	54	interbranch	interbranch	ADJ
ftr-472	640	55	transaction	transaction	NOUN
ftr-472	640	56	and	and	CCONJ
ftr-472	640	57	the	the	DET
ftr-472	640	58	85	85	NUM
ftr-472	640	59	.	.	PUNCT
ftr-472	641	1	also	also	ADV
ftr-472	641	2	,	,	PUNCT
ftr-472	641	3	as	as	SCONJ
ftr-472	641	4	noted	note	VERB
ftr-472	641	5	above	above	ADV
ftr-472	641	6	,	,	PUNCT
ftr-472	641	7	in	in	ADP
ftr-472	641	8	contrast	contrast	NOUN
ftr-472	641	9	to	to	ADP
ftr-472	641	10	traditional	traditional	ADJ
ftr-472	641	11	statutory	statutory	ADJ
ftr-472	641	12	applications	application	NOUN
ftr-472	641	13	of	of	ADP
ftr-472	641	14	the	the	DET
ftr-472	641	15	formulary	formulary	ADJ
ftr-472	641	16	apportionment	apportionment	NOUN
ftr-472	641	17	method	method	NOUN
ftr-472	641	18	,	,	PUNCT
ftr-472	641	19	each	each	DET
ftr-472	641	20	apa	apa	PROPN
ftr-472	641	21	has	have	AUX
ftr-472	641	22	been	be	AUX
ftr-472	641	23	tailored	tailor	VERB
ftr-472	641	24	to	to	ADP
ftr-472	641	25	the	the	DET
ftr-472	641	26	specific	specific	ADJ
ftr-472	641	27	economic	economic	ADJ
ftr-472	641	28	conditions	condition	NOUN
ftr-472	641	29	of	of	ADP
ftr-472	641	30	the	the	DET
ftr-472	641	31	taxpayer	taxpayer	NOUN
ftr-472	641	32	,	,	PUNCT
ftr-472	641	33	so	so	SCONJ
ftr-472	641	34	that	that	SCONJ
ftr-472	641	35	the	the	DET
ftr-472	641	36	formulary	formulary	ADJ
ftr-472	641	37	method	method	NOUN
ftr-472	641	38	tpm	tpm	PROPN
ftr-472	641	39	may	may	AUX
ftr-472	641	40	fairly	fairly	ADV
ftr-472	641	41	be	be	AUX
ftr-472	641	42	viewed	view	VERB
ftr-472	641	43	as	as	ADP
ftr-472	641	44	an	an	DET
ftr-472	641	45	effort	effort	NOUN
ftr-472	641	46	to	to	PART
ftr-472	641	47	reflect	reflect	VERB
ftr-472	641	48	,	,	PUNCT
ftr-472	641	49	through	through	ADP
ftr-472	641	50	a	a	DET
ftr-472	641	51	simplified	simplified	ADJ
ftr-472	641	52	formula	formula	NOUN
ftr-472	641	53	,	,	PUNCT
ftr-472	641	54	the	the	DET
ftr-472	641	55	results	result	NOUN
ftr-472	641	56	of	of	ADP
ftr-472	641	57	an	an	DET
ftr-472	641	58	arm	arm	NOUN
ftr-472	641	59	's	's	PART
ftr-472	641	60	length	length	NOUN
ftr-472	641	61	allocation	allocation	NOUN
ftr-472	641	62	.	.	PUNCT
ftr-472	642	1	see	see	VERB
ftr-472	642	2	supra	supra	PROPN
ftr-472	642	3	note	note	PROPN
ftr-472	642	4	71	71	NUM
ftr-472	642	5	and	and	CCONJ
ftr-472	642	6	accompanying	accompany	VERB
ftr-472	642	7	text	text	NOUN
ftr-472	642	8	.	.	PUNCT
ftr-472	643	1	86	86	NUM
ftr-472	643	2	.	.	PUNCT
ftr-472	644	1	even	even	ADV
ftr-472	644	2	apart	apart	ADV
ftr-472	644	3	from	from	ADP
ftr-472	644	4	any	any	DET
ftr-472	644	5	whipsaw	whipsaw	NOUN
ftr-472	644	6	concerns	concern	NOUN
ftr-472	644	7	,	,	PUNCT
ftr-472	644	8	the	the	DET
ftr-472	644	9	results	result	NOUN
ftr-472	644	10	under	under	ADP
ftr-472	644	11	a	a	DET
ftr-472	644	12	formulary	formulary	ADJ
ftr-472	644	13	apportionment	apportionment	NOUN
ftr-472	644	14	method	method	NOUN
ftr-472	644	15	are	be	AUX
ftr-472	644	16	likely	likely	ADJ
ftr-472	644	17	to	to	PART
ftr-472	644	18	differ	differ	VERB
ftr-472	644	19	from	from	ADP
ftr-472	644	20	the	the	DET
ftr-472	644	21	results	result	NOUN
ftr-472	644	22	under	under	ADP
ftr-472	644	23	a	a	DET
ftr-472	644	24	natural	natural	ADJ
ftr-472	644	25	home	home	NOUN
ftr-472	644	26	/	/	SYM
ftr-472	644	27	separate	separate	ADJ
ftr-472	644	28	entity	entity	NOUN
ftr-472	644	29	method	method	NOUN
ftr-472	644	30	(	(	PUNCT
ftr-472	644	31	as	as	ADV
ftr-472	644	32	often	often	ADV
ftr-472	644	33	is	be	AUX
ftr-472	644	34	the	the	DET
ftr-472	644	35	case	case	NOUN
ftr-472	644	36	when	when	SCONJ
ftr-472	644	37	the	the	DET
ftr-472	644	38	results	result	NOUN
ftr-472	644	39	of	of	ADP
ftr-472	644	40	different	different	ADJ
ftr-472	644	41	allocation	allocation	NOUN
ftr-472	644	42	methods	method	NOUN
ftr-472	644	43	under	under	ADP
ftr-472	644	44	§	§	PROPN
ftr-472	644	45	482	482	NUM
ftr-472	644	46	are	be	AUX
ftr-472	644	47	compared	compare	VERB
ftr-472	644	48	with	with	ADP
ftr-472	644	49	one	one	NUM
ftr-472	644	50	another	another	DET
ftr-472	644	51	)	)	PUNCT
ftr-472	644	52	.	.	PUNCT
ftr-472	645	1	indeed	indeed	ADV
ftr-472	645	2	,	,	PUNCT
ftr-472	645	3	in	in	ADP
ftr-472	645	4	contrast	contrast	NOUN
ftr-472	645	5	to	to	ADP
ftr-472	645	6	a	a	DET
ftr-472	645	7	formulary	formulary	ADJ
ftr-472	645	8	apportionment	apportionment	NOUN
ftr-472	645	9	method	method	NOUN
ftr-472	645	10	,	,	PUNCT
ftr-472	645	11	under	under	ADP
ftr-472	645	12	a	a	DET
ftr-472	645	13	natural	natural	ADJ
ftr-472	645	14	home	home	NOUN
ftr-472	645	15	/	/	SYM
ftr-472	645	16	separate	separate	ADJ
ftr-472	645	17	entity	entity	NOUN
ftr-472	645	18	method	method	NOUN
ftr-472	645	19	,	,	PUNCT
ftr-472	645	20	the	the	DET
ftr-472	645	21	u.s	u.s	PROPN
ftr-472	645	22	.	.	PROPN
ftr-472	645	23	branch	branch	NOUN
ftr-472	645	24	could	could	AUX
ftr-472	645	25	have	have	VERB
ftr-472	645	26	a	a	DET
ftr-472	645	27	loss	loss	NOUN
ftr-472	645	28	for	for	ADP
ftr-472	645	29	income	income	NOUN
ftr-472	645	30	tax	tax	NOUN
ftr-472	645	31	purposes	purpose	NOUN
ftr-472	645	32	in	in	ADP
ftr-472	645	33	respect	respect	NOUN
ftr-472	645	34	of	of	ADP
ftr-472	645	35	particular	particular	ADJ
ftr-472	645	36	transactions	transaction	NOUN
ftr-472	645	37	or	or	CCONJ
ftr-472	645	38	the	the	DET
ftr-472	645	39	aggregate	aggregate	ADJ
ftr-472	645	40	global	global	ADJ
ftr-472	645	41	trading	trading	NOUN
ftr-472	645	42	activity	activity	NOUN
ftr-472	645	43	even	even	ADV
ftr-472	645	44	if	if	SCONJ
ftr-472	645	45	the	the	DET
ftr-472	645	46	bank	bank	NOUN
ftr-472	645	47	as	as	ADP
ftr-472	645	48	a	a	DET
ftr-472	645	49	whole	whole	NOUN
ftr-472	645	50	has	have	VERB
ftr-472	645	51	a	a	DET
ftr-472	645	52	profit	profit	NOUN
ftr-472	645	53	from	from	ADP
ftr-472	645	54	those	those	DET
ftr-472	645	55	transactions	transaction	NOUN
ftr-472	645	56	or	or	CCONJ
ftr-472	645	57	the	the	DET
ftr-472	645	58	aggregate	aggregate	ADJ
ftr-472	645	59	global	global	ADJ
ftr-472	645	60	trading	trading	NOUN
ftr-472	645	61	activity	activity	NOUN
ftr-472	645	62	.	.	PUNCT
ftr-472	646	1	[	[	X
ftr-472	646	2	val	val	X
ftr-472	646	3	2:1	2:1	NUM
ftr-472	646	4	1994	1994	NUM
ftr-472	646	5	]	]	X
ftr-472	646	6	u.s	u.s	PROPN
ftr-472	646	7	.	.	PROPN
ftr-472	646	8	federal	federal	ADJ
ftr-472	646	9	income	income	NOUN
ftr-472	646	10	taxation	taxation	NOUN
ftr-472	646	11	of	of	ADP
ftr-472	646	12	u.s	u.s	PROPN
ftr-472	646	13	.	.	PROPN
ftr-472	646	14	branches	branch	NOUN
ftr-472	646	15	of	of	ADP
ftr-472	646	16	foreign	foreign	ADJ
ftr-472	646	17	banks	bank	NOUN
ftr-472	646	18	35	35	NUM
ftr-472	646	19	overall	overall	ADJ
ftr-472	646	20	profit	profit	NOUN
ftr-472	646	21	and	and	CCONJ
ftr-472	646	22	loss	loss	NOUN
ftr-472	646	23	on	on	ADP
ftr-472	646	24	the	the	DET
ftr-472	646	25	product	product	NOUN
ftr-472	646	26	is	be	AUX
ftr-472	646	27	concentrated	concentrate	VERB
ftr-472	646	28	in	in	ADP
ftr-472	646	29	the	the	DET
ftr-472	646	30	product	product	NOUN
ftr-472	646	31	's	's	PART
ftr-472	646	32	natural	natural	ADJ
ftr-472	646	33	home	home	NOUN
ftr-472	646	34	office	office	NOUN
ftr-472	646	35	.	.	PUNCT
ftr-472	647	1	therefore	therefore	ADV
ftr-472	647	2	,	,	PUNCT
ftr-472	647	3	in	in	ADP
ftr-472	647	4	these	these	DET
ftr-472	647	5	hybrid	hybrid	ADJ
ftr-472	647	6	situations	situation	NOUN
ftr-472	647	7	,	,	PUNCT
ftr-472	647	8	it	it	PRON
ftr-472	647	9	may	may	AUX
ftr-472	647	10	be	be	AUX
ftr-472	647	11	appropriate	appropriate	ADJ
ftr-472	647	12	to	to	PART
ftr-472	647	13	employ	employ	VERB
ftr-472	647	14	a	a	DET
ftr-472	647	15	formulary	formulary	ADJ
ftr-472	647	16	apportionment	apportionment	NOUN
ftr-472	647	17	method	method	NOUN
ftr-472	647	18	for	for	ADP
ftr-472	647	19	certain	certain	ADJ
ftr-472	647	20	aspects	aspect	NOUN
ftr-472	647	21	of	of	ADP
ftr-472	647	22	the	the	DET
ftr-472	647	23	business	business	NOUN
ftr-472	647	24	activity	activity	NOUN
ftr-472	647	25	and	and	CCONJ
ftr-472	647	26	a	a	DET
ftr-472	647	27	natural	natural	ADJ
ftr-472	647	28	home	home	NOUN
ftr-472	647	29	/	/	SYM
ftr-472	647	30	separate	separate	ADJ
ftr-472	647	31	entity	entity	NOUN
ftr-472	647	32	method	method	NOUN
ftr-472	647	33	for	for	ADP
ftr-472	647	34	other	other	ADJ
ftr-472	647	35	aspects	aspect	NOUN
ftr-472	647	36	of	of	ADP
ftr-472	647	37	that	that	DET
ftr-472	647	38	activity	activity	NOUN
ftr-472	647	39	.	.	PUNCT
ftr-472	648	1	an	an	DET
ftr-472	648	2	important	important	ADJ
ftr-472	648	3	concern	concern	NOUN
ftr-472	648	4	under	under	ADP
ftr-472	648	5	any	any	DET
ftr-472	648	6	approach	approach	NOUN
ftr-472	648	7	that	that	PRON
ftr-472	648	8	permits	permit	VERB
ftr-472	648	9	interbranch	interbranch	NOUN
ftr-472	648	10	transactions	transaction	NOUN
ftr-472	648	11	to	to	PART
ftr-472	648	12	be	be	AUX
ftr-472	648	13	taken	take	VERB
ftr-472	648	14	into	into	ADP
ftr-472	648	15	account	account	NOUN
ftr-472	648	16	is	be	AUX
ftr-472	648	17	whether	whether	SCONJ
ftr-472	648	18	taxpayers	taxpayer	NOUN
ftr-472	648	19	are	be	AUX
ftr-472	648	20	setting	set	VERB
ftr-472	648	21	the	the	DET
ftr-472	648	22	terms	term	NOUN
ftr-472	648	23	of	of	ADP
ftr-472	648	24	the	the	DET
ftr-472	648	25	interbranch	interbranch	NOUN
ftr-472	648	26	transactions	transaction	NOUN
ftr-472	648	27	in	in	ADP
ftr-472	648	28	a	a	DET
ftr-472	648	29	manner	manner	NOUN
ftr-472	648	30	that	that	SCONJ
ftr-472	648	31	shifts	shift	NOUN
ftr-472	648	32	profits	profit	VERB
ftr-472	648	33	to	to	ADP
ftr-472	648	34	foreign	foreign	ADJ
ftr-472	648	35	offices	office	NOUN
ftr-472	648	36	.	.	PUNCT
ftr-472	649	1	the	the	DET
ftr-472	649	2	extent	extent	NOUN
ftr-472	649	3	to	to	PART
ftr-472	649	4	which	which	PRON
ftr-472	649	5	this	this	PRON
ftr-472	649	6	should	should	AUX
ftr-472	649	7	be	be	AUX
ftr-472	649	8	a	a	DET
ftr-472	649	9	serious	serious	ADJ
ftr-472	649	10	concern	concern	NOUN
ftr-472	649	11	in	in	ADP
ftr-472	649	12	any	any	DET
ftr-472	649	13	given	give	VERB
ftr-472	649	14	situation	situation	NOUN
ftr-472	649	15	depends	depend	VERB
ftr-472	649	16	on	on	ADP
ftr-472	649	17	a	a	DET
ftr-472	649	18	number	number	NOUN
ftr-472	649	19	of	of	ADP
ftr-472	649	20	factors	factor	NOUN
ftr-472	649	21	,	,	PUNCT
ftr-472	649	22	including	include	VERB
ftr-472	649	23	:	:	PUNCT
ftr-472	649	24	the	the	DET
ftr-472	649	25	size	size	NOUN
ftr-472	649	26	and	and	CCONJ
ftr-472	649	27	frequency	frequency	NOUN
ftr-472	649	28	of	of	ADP
ftr-472	649	29	interbranch	interbranch	NOUN
ftr-472	649	30	transactions	transaction	NOUN
ftr-472	649	31	;	;	PUNCT
ftr-472	649	32	the	the	DET
ftr-472	649	33	frequency	frequency	NOUN
ftr-472	649	34	of	of	ADP
ftr-472	649	35	comparable	comparable	ADJ
ftr-472	649	36	customer	customer	NOUN
ftr-472	649	37	transactions	transaction	NOUN
ftr-472	649	38	and	and	CCONJ
ftr-472	649	39	the	the	DET
ftr-472	649	40	extent	extent	NOUN
ftr-472	649	41	of	of	ADP
ftr-472	649	42	their	their	PRON
ftr-472	649	43	comparability	comparability	NOUN
ftr-472	649	44	to	to	ADP
ftr-472	649	45	the	the	DET
ftr-472	649	46	interbranch	interbranch	NOUN
ftr-472	649	47	transactions	transaction	NOUN
ftr-472	649	48	;	;	PUNCT
ftr-472	649	49	the	the	DET
ftr-472	649	50	availability	availability	NOUN
ftr-472	649	51	of	of	ADP
ftr-472	649	52	market	market	NOUN
ftr-472	649	53	pricing	pricing	NOUN
ftr-472	649	54	information	information	NOUN
ftr-472	649	55	;	;	PUNCT
ftr-472	649	56	the	the	DET
ftr-472	649	57	proximity	proximity	NOUN
ftr-472	649	58	and	and	CCONJ
ftr-472	649	59	pricing	pricing	NOUN
ftr-472	649	60	relationship	relationship	NOUN
ftr-472	649	61	between	between	ADP
ftr-472	649	62	interbranch	interbranch	NOUN
ftr-472	649	63	transactions	transaction	NOUN
ftr-472	649	64	and	and	CCONJ
ftr-472	649	65	customer	customer	NOUN
ftr-472	649	66	transactions	transaction	NOUN
ftr-472	649	67	;	;	PUNCT
ftr-472	649	68	the	the	DET
ftr-472	649	69	extent	extent	NOUN
ftr-472	649	70	to	to	PART
ftr-472	649	71	which	which	PRON
ftr-472	649	72	other	other	ADJ
ftr-472	649	73	branches	branch	NOUN
ftr-472	649	74	compete	compete	VERB
ftr-472	649	75	with	with	ADP
ftr-472	649	76	third	third	ADJ
ftr-472	649	77	parties	party	NOUN
ftr-472	649	78	for	for	ADP
ftr-472	649	79	the	the	DET
ftr-472	649	80	business	business	NOUN
ftr-472	649	81	of	of	ADP
ftr-472	649	82	the	the	DET
ftr-472	649	83	u.s	u.s	PROPN
ftr-472	649	84	.	.	PROPN
ftr-472	649	85	branch	branch	NOUN
ftr-472	649	86	;	;	PUNCT
ftr-472	649	87	and	and	CCONJ
ftr-472	649	88	,	,	PUNCT
ftr-472	649	89	in	in	ADP
ftr-472	649	90	some	some	DET
ftr-472	649	91	circumstances	circumstance	NOUN
ftr-472	649	92	,	,	PUNCT
ftr-472	649	93	the	the	DET
ftr-472	649	94	extent	extent	NOUN
ftr-472	649	95	to	to	PART
ftr-472	649	96	which	which	PRON
ftr-472	649	97	the	the	DET
ftr-472	649	98	interbranch	interbranch	NOUN
ftr-472	649	99	transactions	transaction	NOUN
ftr-472	649	100	serve	serve	VERB
ftr-472	649	101	as	as	ADP
ftr-472	649	102	a	a	DET
ftr-472	649	103	basis	basis	NOUN
ftr-472	649	104	for	for	ADP
ftr-472	649	105	compensation	compensation	NOUN
ftr-472	649	106	and	and	CCONJ
ftr-472	649	107	performance	performance	NOUN
ftr-472	649	108	evaluations	evaluation	NOUN
ftr-472	649	109	.	.	PUNCT
ftr-472	650	1	in	in	ADP
ftr-472	650	2	general	general	ADJ
ftr-472	650	3	,	,	PUNCT
ftr-472	650	4	in	in	ADP
ftr-472	650	5	those	those	DET
ftr-472	650	6	situations	situation	NOUN
ftr-472	650	7	in	in	ADP
ftr-472	650	8	which	which	PRON
ftr-472	650	9	taxpayers	taxpayer	NOUN
ftr-472	650	10	are	be	AUX
ftr-472	650	11	permitted	permit	VERB
ftr-472	650	12	to	to	PART
ftr-472	650	13	take	take	VERB
ftr-472	650	14	interbranch	interbranch	NOUN
ftr-472	650	15	transactions	transaction	NOUN
ftr-472	650	16	into	into	ADP
ftr-472	650	17	account	account	NOUN
ftr-472	650	18	in	in	ADP
ftr-472	650	19	determining	determine	VERB
ftr-472	650	20	eci	eci	PROPN
ftr-472	650	21	from	from	ADP
ftr-472	650	22	global	global	ADJ
ftr-472	650	23	trading	trading	NOUN
ftr-472	650	24	activities	activity	NOUN
ftr-472	650	25	,	,	PUNCT
ftr-472	650	26	they	they	PRON
ftr-472	650	27	should	should	AUX
ftr-472	650	28	be	be	AUX
ftr-472	650	29	prepared	prepared	ADJ
ftr-472	650	30	to	to	PART
ftr-472	650	31	provide	provide	VERB
ftr-472	650	32	evidence	evidence	NOUN
ftr-472	650	33	enabling	enable	VERB
ftr-472	650	34	the	the	DET
ftr-472	650	35	irs	irs	PROPN
ftr-472	650	36	to	to	PART
ftr-472	650	37	verify	verify	VERB
ftr-472	650	38	that	that	SCONJ
ftr-472	650	39	the	the	DET
ftr-472	650	40	terms	term	NOUN
ftr-472	650	41	of	of	ADP
ftr-472	650	42	the	the	DET
ftr-472	650	43	interbranch	interbranch	NOUN
ftr-472	650	44	transactions	transaction	NOUN
ftr-472	650	45	are	be	AUX
ftr-472	650	46	at	at	ADP
ftr-472	650	47	arm	arm	NOUN
ftr-472	650	48	's	's	PART
ftr-472	650	49	length	length	NOUN
ftr-472	650	50	.	.	PUNCT
ftr-472	651	1	in	in	ADP
ftr-472	651	2	addition	addition	NOUN
ftr-472	651	3	,	,	PUNCT
ftr-472	651	4	in	in	ADP
ftr-472	651	5	appropriate	appropriate	ADJ
ftr-472	651	6	circumstances	circumstance	NOUN
ftr-472	651	7	the	the	DET
ftr-472	651	8	irs	irs	PROPN
ftr-472	651	9	might	might	AUX
ftr-472	651	10	require	require	VERB
ftr-472	651	11	that	that	SCONJ
ftr-472	651	12	the	the	DET
ftr-472	651	13	periodic	periodic	ADJ
ftr-472	651	14	(	(	PUNCT
ftr-472	651	15	e.g.	e.g.	ADV
ftr-472	651	16	,	,	PUNCT
ftr-472	651	17	daily	daily	ADJ
ftr-472	651	18	,	,	PUNCT
ftr-472	651	19	weekly	weekly	ADJ
ftr-472	651	20	,	,	PUNCT
ftr-472	651	21	or	or	CCONJ
ftr-472	651	22	monthly	monthly	ADJ
ftr-472	651	23	)	)	PUNCT
ftr-472	651	24	results	result	NOUN
ftr-472	651	25	of	of	ADP
ftr-472	651	26	interbranch	interbranch	NOUN
ftr-472	651	27	transactions	transaction	NOUN
ftr-472	651	28	fall	fall	VERB
ftr-472	651	29	within	within	ADP
ftr-472	651	30	an	an	DET
ftr-472	651	31	acceptable	acceptable	ADJ
ftr-472	651	32	range	range	NOUN
ftr-472	651	33	of	of	ADP
ftr-472	651	34	comparable	comparable	ADJ
ftr-472	651	35	third	third	ADJ
ftr-472	651	36	party	party	NOUN
ftr-472	651	37	transactions	transaction	NOUN
ftr-472	651	38	during	during	ADP
ftr-472	651	39	that	that	DET
ftr-472	651	40	period	period	NOUN
ftr-472	651	41	.	.	PUNCT
ftr-472	652	1	subject	subject	ADJ
ftr-472	652	2	to	to	ADP
ftr-472	652	3	the	the	DET
ftr-472	652	4	foregoing	forego	VERB
ftr-472	652	5	caveats	caveat	NOUN
ftr-472	652	6	,	,	PUNCT
ftr-472	652	7	i	i	PRON
ftr-472	652	8	believe	believe	VERB
ftr-472	652	9	that	that	SCONJ
ftr-472	652	10	interbranch	interbranch	PROPN
ftr-472	652	11	transactions	transaction	NOUN
ftr-472	652	12	are	be	AUX
ftr-472	652	13	an	an	DET
ftr-472	652	14	important	important	ADJ
ftr-472	652	15	and	and	CCONJ
ftr-472	652	16	useful	useful	ADJ
ftr-472	652	17	device	device	NOUN
ftr-472	652	18	for	for	ADP
ftr-472	652	19	determining	determine	VERB
ftr-472	652	20	,	,	PUNCT
ftr-472	652	21	within	within	ADP
ftr-472	652	22	the	the	DET
ftr-472	652	23	context	context	NOUN
ftr-472	652	24	of	of	ADP
ftr-472	652	25	a	a	DET
ftr-472	652	26	section	section	NOUN
ftr-472	652	27	482	482	NUM
ftr-472	652	28	-	-	PUNCT
ftr-472	652	29	type	type	NOUN
ftr-472	652	30	analysis	analysis	NOUN
ftr-472	652	31	,	,	PUNCT
ftr-472	652	32	what	what	DET
ftr-472	652	33	portion	portion	NOUN
ftr-472	652	34	of	of	ADP
ftr-472	652	35	a	a	DET
ftr-472	652	36	bank	bank	NOUN
ftr-472	652	37	's	's	PART
ftr-472	652	38	profit	profit	NOUN
ftr-472	652	39	or	or	CCONJ
ftr-472	652	40	loss	loss	NOUN
ftr-472	652	41	from	from	ADP
ftr-472	652	42	global	global	ADJ
ftr-472	652	43	trading	trading	NOUN
ftr-472	652	44	should	should	AUX
ftr-472	652	45	be	be	AUX
ftr-472	652	46	attributed	attribute	VERB
ftr-472	652	47	to	to	ADP
ftr-472	652	48	u.s	u.s	PROPN
ftr-472	652	49	.	.	PROPN
ftr-472	652	50	sources	source	NOUN
ftr-472	652	51	and	and	CCONJ
ftr-472	652	52	taxed	tax	VERB
ftr-472	652	53	as	as	ADP
ftr-472	652	54	eci	eci	PROPN
ftr-472	652	55	.	.	PUNCT
ftr-472	653	1	in	in	ADP
ftr-472	653	2	my	my	PRON
ftr-472	653	3	view	view	NOUN
ftr-472	653	4	,	,	PUNCT
ftr-472	653	5	this	this	DET
ftr-472	653	6	conclusion	conclusion	NOUN
ftr-472	653	7	is	be	AUX
ftr-472	653	8	not	not	PART
ftr-472	653	9	inconsistent	inconsistent	ADJ
ftr-472	653	10	with	with	ADP
ftr-472	653	11	the	the	DET
ftr-472	653	12	principle	principle	NOUN
ftr-472	653	13	that	that	SCONJ
ftr-472	653	14	interbranch	interbranch	PROPN
ftr-472	653	15	transactions	transaction	NOUN
ftr-472	653	16	have	have	AUX
ftr-472	653	17	no	no	DET
ftr-472	653	18	effect	effect	NOUN
ftr-472	653	19	for	for	ADP
ftr-472	653	20	u.s	u.s	PROPN
ftr-472	653	21	.	.	PROPN
ftr-472	653	22	federal	federal	ADJ
ftr-472	653	23	income	income	NOUN
ftr-472	653	24	tax	tax	NOUN
ftr-472	653	25	purposes	purpose	NOUN
ftr-472	653	26	because	because	SCONJ
ftr-472	653	27	a	a	DET
ftr-472	653	28	corporation	corporation	NOUN
ftr-472	653	29	can	can	AUX
ftr-472	653	30	not	not	PART
ftr-472	653	31	contract	contract	VERB
ftr-472	653	32	with	with	ADP
ftr-472	653	33	itself	itself	PRON
ftr-472	653	34	,	,	PUNCT
ftr-472	653	35	inasmuch	inasmuch	ADJ
ftr-472	653	36	as	as	SCONJ
ftr-472	653	37	the	the	DET
ftr-472	653	38	interbranch	interbranch	NOUN
ftr-472	653	39	transactions	transaction	NOUN
ftr-472	653	40	would	would	AUX
ftr-472	653	41	not	not	PART
ftr-472	653	42	be	be	AUX
ftr-472	653	43	given	give	VERB
ftr-472	653	44	effect	effect	NOUN
ftr-472	653	45	in	in	ADP
ftr-472	653	46	themselves	themselves	PRON
ftr-472	653	47	but	but	CCONJ
ftr-472	653	48	simply	simply	ADV
ftr-472	653	49	would	would	AUX
ftr-472	653	50	be	be	AUX
ftr-472	653	51	evidence	evidence	NOUN
ftr-472	653	52	of	of	ADP
ftr-472	653	53	the	the	DET
ftr-472	653	54	appropriate	appropriate	ADJ
ftr-472	653	55	allocation	allocation	NOUN
ftr-472	653	56	that	that	PRON
ftr-472	653	57	should	should	AUX
ftr-472	653	58	be	be	AUX
ftr-472	653	59	made	make	VERB
ftr-472	653	60	under	under	ADP
ftr-472	653	61	the	the	DET
ftr-472	653	62	arm	arm	NOUN
ftr-472	653	63	's	's	PART
ftr-472	653	64	length	length	NOUN
ftr-472	653	65	principles	principle	NOUN
ftr-472	653	66	of	of	ADP
ftr-472	653	67	section	section	NOUN
ftr-472	653	68	482	482	NUM
ftr-472	653	69	.	.	PUNCT
ftr-472	654	1	surely	surely	ADV
ftr-472	654	2	,	,	PUNCT
ftr-472	654	3	it	it	PRON
ftr-472	654	4	should	should	AUX
ftr-472	654	5	be	be	AUX
ftr-472	654	6	permissible	permissible	ADJ
ftr-472	654	7	in	in	ADP
ftr-472	654	8	the	the	DET
ftr-472	654	9	context	context	NOUN
ftr-472	654	10	of	of	ADP
ftr-472	654	11	a	a	DET
ftr-472	654	12	section	section	NOUN
ftr-472	654	13	482	482	NUM
ftr-472	654	14	analysis	analysis	NOUN
ftr-472	654	15	,	,	PUNCT
ftr-472	654	16	subject	subject	ADJ
ftr-472	654	17	to	to	ADP
ftr-472	654	18	appropriate	appropriate	ADJ
ftr-472	654	19	conditions	condition	NOUN
ftr-472	654	20	and	and	CCONJ
ftr-472	654	21	safeguards	safeguard	NOUN
ftr-472	654	22	,	,	PUNCT
ftr-472	654	23	to	to	PART
ftr-472	654	24	take	take	VERB
ftr-472	654	25	into	into	ADP
ftr-472	654	26	account	account	NOUN
ftr-472	654	27	a	a	DET
ftr-472	654	28	bona	bona	ADJ
ftr-472	654	29	fide	fide	ADJ
ftr-472	654	30	,	,	PUNCT
ftr-472	654	31	contemporaneous	contemporaneous	ADJ
ftr-472	654	32	effort	effort	NOUN
ftr-472	654	33	by	by	ADP
ftr-472	654	34	a	a	DET
ftr-472	654	35	taxpayer	taxpayer	NOUN
ftr-472	654	36	,	,	PUNCT
ftr-472	654	37	duly	duly	ADV
ftr-472	654	38	recorded	record	VERB
ftr-472	654	39	in	in	ADP
ftr-472	654	40	the	the	DET
ftr-472	654	41	form	form	NOUN
ftr-472	654	42	of	of	ADP
ftr-472	654	43	interbranch	interbranch	NOUN
ftr-472	654	44	transactions	transaction	NOUN
ftr-472	654	45	,	,	PUNCT
ftr-472	654	46	to	to	PART
ftr-472	654	47	achieve	achieve	VERB
ftr-472	654	48	an	an	DET
ftr-472	654	49	allocation	allocation	NOUN
ftr-472	654	50	of	of	ADP
ftr-472	654	51	income	income	NOUN
ftr-472	654	52	or	or	CCONJ
ftr-472	654	53	loss	loss	NOUN
ftr-472	654	54	from	from	ADP
ftr-472	654	55	a	a	DET
ftr-472	654	56	transaction	transaction	NOUN
ftr-472	654	57	between	between	ADP
ftr-472	654	58	the	the	DET
ftr-472	654	59	u.s	u.s	PROPN
ftr-472	654	60	.	.	PROPN
ftr-472	654	61	and	and	CCONJ
ftr-472	654	62	foreign	foreign	ADJ
ftr-472	654	63	branches	branch	NOUN
ftr-472	654	64	that	that	PRON
ftr-472	654	65	participated	participate	VERB
ftr-472	654	66	in	in	ADP
ftr-472	654	67	the	the	DET
ftr-472	654	68	transaction	transaction	NOUN
ftr-472	654	69	,	,	PUNCT
ftr-472	654	70	by	by	ADP
ftr-472	654	71	reference	reference	NOUN
ftr-472	654	72	to	to	ADP
ftr-472	654	73	what	what	PRON
ftr-472	654	74	the	the	DET
ftr-472	654	75	terms	term	NOUN
ftr-472	654	76	of	of	ADP
ftr-472	654	77	an	an	DET
ftr-472	654	78	unrelated	unrelated	ADJ
ftr-472	654	79	third	third	ADJ
ftr-472	654	80	-	-	PUNCT
ftr-472	654	81	party	party	NOUN
ftr-472	654	82	transaction	transaction	NOUN
ftr-472	654	83	would	would	AUX
ftr-472	654	84	be	be	AUX
ftr-472	654	85	.	.	PUNCT
ftr-472	655	1	3	3	X
ftr-472	655	2	.	.	X
ftr-472	655	3	implications	implication	NOUN
ftr-472	655	4	for	for	ADP
ftr-472	655	5	other	other	ADJ
ftr-472	655	6	eci	eci	PROPN
ftr-472	655	7	rules.-the	rules.-the	PROPN
ftr-472	655	8	thrust	thrust	PROPN
ftr-472	655	9	of	of	ADP
ftr-472	655	10	the	the	DET
ftr-472	655	11	preceding	precede	VERB
ftr-472	655	12	argument	argument	NOUN
ftr-472	655	13	has	have	AUX
ftr-472	655	14	been	be	AUX
ftr-472	655	15	that	that	SCONJ
ftr-472	655	16	the	the	DET
ftr-472	655	17	all	all	ADV
ftr-472	655	18	-	-	PUNCT
ftr-472	655	19	or	or	CCONJ
ftr-472	655	20	-	-	PUNCT
ftr-472	655	21	nothing	nothing	PRON
ftr-472	655	22	approach	approach	NOUN
ftr-472	655	23	of	of	ADP
ftr-472	655	24	the	the	DET
ftr-472	655	25	existing	exist	VERB
ftr-472	655	26	rules	rule	NOUN
ftr-472	655	27	for	for	ADP
ftr-472	655	28	florida	florida	PROPN
ftr-472	655	29	tax	tax	NOUN
ftr-472	655	30	review	review	NOUN
ftr-472	655	31	determining	determine	VERB
ftr-472	655	32	eci	eci	PROPN
ftr-472	655	33	(	(	PUNCT
ftr-472	655	34	and	and	CCONJ
ftr-472	655	35	the	the	DET
ftr-472	655	36	source	source	NOUN
ftr-472	655	37	of	of	ADP
ftr-472	655	38	income	income	NOUN
ftr-472	655	39	)	)	PUNCT
ftr-472	655	40	do	do	AUX
ftr-472	655	41	not	not	PART
ftr-472	655	42	produce	produce	VERB
ftr-472	655	43	proper	proper	ADJ
ftr-472	655	44	results	result	NOUN
ftr-472	655	45	for	for	ADP
ftr-472	655	46	global	global	ADJ
ftr-472	655	47	trading	trading	NOUN
ftr-472	655	48	activities	activity	NOUN
ftr-472	655	49	of	of	ADP
ftr-472	655	50	foreign	foreign	ADJ
ftr-472	655	51	banks	bank	NOUN
ftr-472	655	52	and	and	CCONJ
ftr-472	655	53	that	that	SCONJ
ftr-472	655	54	these	these	DET
ftr-472	655	55	rules	rule	NOUN
ftr-472	655	56	should	should	AUX
ftr-472	655	57	be	be	AUX
ftr-472	655	58	replaced	replace	VERB
ftr-472	655	59	by	by	ADP
ftr-472	655	60	a	a	DET
ftr-472	655	61	method	method	NOUN
ftr-472	655	62	that	that	PRON
ftr-472	655	63	utilizes	utilize	VERB
ftr-472	655	64	the	the	DET
ftr-472	655	65	principles	principle	NOUN
ftr-472	655	66	of	of	ADP
ftr-472	655	67	section	section	NOUN
ftr-472	655	68	482	482	NUM
ftr-472	655	69	.	.	PUNCT
ftr-472	656	1	if	if	SCONJ
ftr-472	656	2	indeed	indeed	ADV
ftr-472	656	3	such	such	DET
ftr-472	656	4	an	an	DET
ftr-472	656	5	approach	approach	NOUN
ftr-472	656	6	is	be	AUX
ftr-472	656	7	adopted	adopt	VERB
ftr-472	656	8	,	,	PUNCT
ftr-472	656	9	one	one	NUM
ftr-472	656	10	question	question	NOUN
ftr-472	656	11	that	that	PRON
ftr-472	656	12	might	might	AUX
ftr-472	656	13	arise	arise	VERB
ftr-472	656	14	is	be	AUX
ftr-472	656	15	whether	whether	SCONJ
ftr-472	656	16	the	the	DET
ftr-472	656	17	revised	revise	VERB
ftr-472	656	18	rules	rule	NOUN
ftr-472	656	19	should	should	AUX
ftr-472	656	20	be	be	AUX
ftr-472	656	21	limited	limit	VERB
ftr-472	656	22	to	to	ADP
ftr-472	656	23	global	global	ADJ
ftr-472	656	24	trading	trading	NOUN
ftr-472	656	25	or	or	CCONJ
ftr-472	656	26	whether	whether	SCONJ
ftr-472	656	27	they	they	PRON
ftr-472	656	28	should	should	AUX
ftr-472	656	29	instead	instead	ADV
ftr-472	656	30	have	have	VERB
ftr-472	656	31	a	a	DET
ftr-472	656	32	more	more	ADV
ftr-472	656	33	general	general	ADJ
ftr-472	656	34	application	application	NOUN
ftr-472	656	35	.	.	PUNCT
ftr-472	657	1	in	in	ADP
ftr-472	657	2	the	the	DET
ftr-472	657	3	context	context	NOUN
ftr-472	657	4	of	of	ADP
ftr-472	657	5	foreign	foreign	ADJ
ftr-472	657	6	banks	bank	NOUN
ftr-472	657	7	,	,	PUNCT
ftr-472	657	8	for	for	ADP
ftr-472	657	9	example	example	NOUN
ftr-472	657	10	,	,	PUNCT
ftr-472	657	11	should	should	AUX
ftr-472	657	12	such	such	DET
ftr-472	657	13	an	an	DET
ftr-472	657	14	approach	approach	NOUN
ftr-472	657	15	replace	replace	VERB
ftr-472	657	16	the	the	DET
ftr-472	657	17	"	"	PUNCT
ftr-472	657	18	active	active	ADJ
ftr-472	657	19	and	and	CCONJ
ftr-472	657	20	material	material	NOUN
ftr-472	657	21	participation	participation	NOUN
ftr-472	657	22	"	"	PUNCT
ftr-472	657	23	rule	rule	NOUN
ftr-472	657	24	under	under	ADP
ftr-472	657	25	regulations	regulation	NOUN
ftr-472	657	26	section	section	NOUN
ftr-472	657	27	1.864	1.864	NUM
ftr-472	657	28	-	-	SYM
ftr-472	657	29	4(c)(5	4(c)(5	NUM
ftr-472	657	30	)	)	PUNCT
ftr-472	657	31	for	for	ADP
ftr-472	657	32	determining	determine	VERB
ftr-472	657	33	whether	whether	SCONJ
ftr-472	657	34	interest	interest	NOUN
ftr-472	657	35	income	income	NOUN
ftr-472	657	36	and	and	CCONJ
ftr-472	657	37	gain	gain	NOUN
ftr-472	657	38	from	from	ADP
ftr-472	657	39	debt	debt	NOUN
ftr-472	657	40	securities	security	NOUN
ftr-472	657	41	is	be	AUX
ftr-472	657	42	eci	eci	PROPN
ftr-472	657	43	?	?	PUNCT
ftr-472	658	1	as	as	SCONJ
ftr-472	658	2	discussed	discuss	VERB
ftr-472	658	3	in	in	ADP
ftr-472	658	4	part	part	NOUN
ftr-472	658	5	ii.b.1	ii.b.1	NOUN
ftr-472	658	6	above	above	ADV
ftr-472	658	7	,	,	PUNCT
ftr-472	658	8	the	the	DET
ftr-472	658	9	"	"	PUNCT
ftr-472	658	10	active	active	ADJ
ftr-472	658	11	and	and	CCONJ
ftr-472	658	12	material	material	NOUN
ftr-472	658	13	participation	participation	NOUN
ftr-472	658	14	"	"	PUNCT
ftr-472	658	15	rule	rule	NOUN
ftr-472	658	16	does	do	AUX
ftr-472	658	17	have	have	VERB
ftr-472	658	18	its	its	PRON
ftr-472	658	19	shortcomings	shortcoming	NOUN
ftr-472	658	20	,	,	PUNCT
ftr-472	658	21	attributable	attributable	ADJ
ftr-472	658	22	in	in	ADP
ftr-472	658	23	some	some	DET
ftr-472	658	24	measure	measure	NOUN
ftr-472	658	25	to	to	ADP
ftr-472	658	26	the	the	DET
ftr-472	658	27	allor	allor	NOUN
ftr-472	658	28	-	-	PUNCT
ftr-472	658	29	nothing	nothing	PRON
ftr-472	658	30	nature	nature	NOUN
ftr-472	658	31	of	of	ADP
ftr-472	658	32	that	that	DET
ftr-472	658	33	test	test	NOUN
ftr-472	658	34	,	,	PUNCT
ftr-472	658	35	and	and	CCONJ
ftr-472	658	36	it	it	PRON
ftr-472	658	37	may	may	AUX
ftr-472	658	38	result	result	VERB
ftr-472	658	39	in	in	ADP
ftr-472	658	40	the	the	DET
ftr-472	658	41	overinclusion	overinclusion	NOUN
ftr-472	658	42	or	or	CCONJ
ftr-472	658	43	underinclusion	underinclusion	NOUN
ftr-472	658	44	of	of	ADP
ftr-472	658	45	income	income	NOUN
ftr-472	658	46	.	.	PUNCT
ftr-472	659	1	nevertheless	nevertheless	ADV
ftr-472	659	2	,	,	PUNCT
ftr-472	659	3	on	on	ADP
ftr-472	659	4	this	this	DET
ftr-472	659	5	particular	particular	ADJ
ftr-472	659	6	question	question	NOUN
ftr-472	659	7	,	,	PUNCT
ftr-472	659	8	i	i	PRON
ftr-472	659	9	subscribe	subscribe	VERB
ftr-472	659	10	to	to	ADP
ftr-472	659	11	the	the	DET
ftr-472	659	12	notion	notion	NOUN
ftr-472	659	13	that	that	SCONJ
ftr-472	659	14	"	"	PUNCT
ftr-472	659	15	if	if	SCONJ
ftr-472	659	16	it	it	PRON
ftr-472	659	17	ai	be	AUX
ftr-472	659	18	n't	not	PART
ftr-472	659	19	broke	break	VERB
ftr-472	659	20	too	too	ADV
ftr-472	659	21	badly	badly	ADV
ftr-472	659	22	,	,	PUNCT
ftr-472	659	23	do	do	AUX
ftr-472	659	24	n't	not	PART
ftr-472	659	25	fix	fix	VERB
ftr-472	659	26	it	it	PRON
ftr-472	659	27	.	.	PUNCT
ftr-472	659	28	"	"	PUNCT
ftr-472	660	1	despite	despite	SCONJ
ftr-472	660	2	its	its	PRON
ftr-472	660	3	shortcomings	shortcoming	NOUN
ftr-472	660	4	,	,	PUNCT
ftr-472	660	5	the	the	DET
ftr-472	660	6	"	"	PUNCT
ftr-472	660	7	active	active	ADJ
ftr-472	660	8	and	and	CCONJ
ftr-472	660	9	material	material	NOUN
ftr-472	660	10	participation	participation	NOUN
ftr-472	660	11	"	"	PUNCT
ftr-472	660	12	rule	rule	NOUN
ftr-472	660	13	is	be	AUX
ftr-472	660	14	straightforward	straightforward	ADJ
ftr-472	660	15	and	and	CCONJ
ftr-472	660	16	reasonably	reasonably	ADV
ftr-472	660	17	simple	simple	ADJ
ftr-472	660	18	to	to	PART
ftr-472	660	19	apply	apply	VERB
ftr-472	660	20	,	,	PUNCT
ftr-472	660	21	particularly	particularly	ADV
ftr-472	660	22	in	in	ADP
ftr-472	660	23	comparison	comparison	NOUN
ftr-472	660	24	to	to	ADP
ftr-472	660	25	a	a	DET
ftr-472	660	26	section	section	NOUN
ftr-472	660	27	482type	482type	PROPN
ftr-472	660	28	analysis	analysis	NOUN
ftr-472	660	29	.	.	PUNCT
ftr-472	661	1	a	a	DET
ftr-472	661	2	similar	similar	ADJ
ftr-472	661	3	observation	observation	NOUN
ftr-472	661	4	can	can	AUX
ftr-472	661	5	be	be	AUX
ftr-472	661	6	made	make	VERB
ftr-472	661	7	about	about	ADP
ftr-472	661	8	the	the	DET
ftr-472	661	9	other	other	ADJ
ftr-472	661	10	eci	eci	PROPN
ftr-472	661	11	rules	rule	NOUN
ftr-472	661	12	discussed	discuss	VERB
ftr-472	661	13	in	in	ADP
ftr-472	661	14	part	part	NOUN
ftr-472	661	15	i.b	i.b	PROPN
ftr-472	661	16	.	.	PROPN
ftr-472	661	17	1	1	NUM
ftr-472	661	18	-	-	SYM
ftr-472	661	19	4	4	NUM
ftr-472	661	20	above	above	ADV
ftr-472	661	21	.	.	PUNCT
ftr-472	662	1	while	while	SCONJ
ftr-472	662	2	the	the	DET
ftr-472	662	3	existing	exist	VERB
ftr-472	662	4	rules	rule	NOUN
ftr-472	662	5	for	for	ADP
ftr-472	662	6	determining	determine	VERB
ftr-472	662	7	eci	eci	PROPN
ftr-472	662	8	in	in	ADP
ftr-472	662	9	these	these	DET
ftr-472	662	10	situations	situation	NOUN
ftr-472	662	11	may	may	AUX
ftr-472	662	12	not	not	PART
ftr-472	662	13	give	give	VERB
ftr-472	662	14	full	full	ADJ
ftr-472	662	15	effect	effect	NOUN
ftr-472	662	16	to	to	ADP
ftr-472	662	17	the	the	DET
ftr-472	662	18	economic	economic	ADJ
ftr-472	662	19	contributions	contribution	NOUN
ftr-472	662	20	of	of	ADP
ftr-472	662	21	different	different	ADJ
ftr-472	662	22	offices	office	NOUN
ftr-472	662	23	of	of	ADP
ftr-472	662	24	a	a	DET
ftr-472	662	25	taxpayer	taxpayer	NOUN
ftr-472	662	26	,	,	PUNCT
ftr-472	662	27	the	the	DET
ftr-472	662	28	results	result	NOUN
ftr-472	662	29	in	in	ADP
ftr-472	662	30	most	most	ADJ
ftr-472	662	31	cases	case	NOUN
ftr-472	662	32	are	be	AUX
ftr-472	662	33	generally	generally	ADV
ftr-472	662	34	acceptable	acceptable	ADJ
ftr-472	662	35	.	.	PUNCT
ftr-472	663	1	moreover	moreover	ADV
ftr-472	663	2	,	,	PUNCT
ftr-472	663	3	these	these	DET
ftr-472	663	4	results	result	NOUN
ftr-472	663	5	generally	generally	ADV
ftr-472	663	6	are	be	AUX
ftr-472	663	7	consistent	consistent	ADJ
ftr-472	663	8	with	with	ADP
ftr-472	663	9	foreign	foreign	ADJ
ftr-472	663	10	tax	tax	NOUN
ftr-472	663	11	laws	law	NOUN
ftr-472	663	12	,	,	PUNCT
ftr-472	663	13	so	so	SCONJ
ftr-472	663	14	that	that	SCONJ
ftr-472	663	15	taxpayers	taxpayer	NOUN
ftr-472	663	16	do	do	AUX
ftr-472	663	17	not	not	PART
ftr-472	663	18	face	face	VERB
ftr-472	663	19	serious	serious	ADJ
ftr-472	663	20	double	double	ADJ
ftr-472	663	21	taxation	taxation	NOUN
ftr-472	663	22	problems	problem	NOUN
ftr-472	663	23	.	.	PUNCT
ftr-472	664	1	furthermore	furthermore	ADV
ftr-472	664	2	,	,	PUNCT
ftr-472	664	3	as	as	SCONJ
ftr-472	664	4	discussed	discuss	VERB
ftr-472	664	5	in	in	ADP
ftr-472	664	6	part	part	NOUN
ftr-472	664	7	ii.b	ii.b	NOUN
ftr-472	664	8	.	.	PUNCT
ftr-472	665	1	i	i	PRON
ftr-472	665	2	above	above	ADV
ftr-472	665	3	,	,	PUNCT
ftr-472	665	4	the	the	DET
ftr-472	665	5	principal	principal	ADJ
ftr-472	665	6	problems	problem	NOUN
ftr-472	665	7	with	with	ADP
ftr-472	665	8	the	the	DET
ftr-472	665	9	"	"	PUNCT
ftr-472	665	10	active	active	ADJ
ftr-472	665	11	and	and	CCONJ
ftr-472	665	12	material	material	NOUN
ftr-472	665	13	participation	participation	NOUN
ftr-472	665	14	"	"	PUNCT
ftr-472	665	15	rule	rule	NOUN
ftr-472	665	16	can	can	AUX
ftr-472	665	17	be	be	AUX
ftr-472	665	18	addressed	address	VERB
ftr-472	665	19	through	through	ADP
ftr-472	665	20	clarification	clarification	NOUN
ftr-472	665	21	and	and	CCONJ
ftr-472	665	22	refinement	refinement	NOUN
ftr-472	665	23	.	.	PUNCT
ftr-472	666	1	because	because	SCONJ
ftr-472	666	2	of	of	ADP
ftr-472	666	3	its	its	PRON
ftr-472	666	4	complexities	complexity	NOUN
ftr-472	666	5	,	,	PUNCT
ftr-472	666	6	the	the	DET
ftr-472	666	7	section	section	NOUN
ftr-472	666	8	482	482	NUM
ftr-472	666	9	-	-	PUNCT
ftr-472	666	10	type	type	NOUN
ftr-472	666	11	analysis	analysis	NOUN
ftr-472	666	12	should	should	AUX
ftr-472	666	13	be	be	AUX
ftr-472	666	14	reserved	reserve	VERB
ftr-472	666	15	for	for	ADP
ftr-472	666	16	a	a	DET
ftr-472	666	17	bank	bank	NOUN
ftr-472	666	18	's	's	PART
ftr-472	666	19	global	global	ADJ
ftr-472	666	20	trading	trading	NOUN
ftr-472	666	21	activities	activity	NOUN
ftr-472	666	22	(	(	PUNCT
ftr-472	666	23	and	and	CCONJ
ftr-472	666	24	other	other	ADJ
ftr-472	666	25	similar	similar	ADJ
ftr-472	666	26	situations	situation	NOUN
ftr-472	666	27	)	)	PUNCT
ftr-472	666	28	,	,	PUNCT
ftr-472	666	29	where	where	SCONJ
ftr-472	666	30	the	the	DET
ftr-472	666	31	existing	exist	VERB
ftr-472	666	32	rules	rule	NOUN
ftr-472	666	33	produce	produce	VERB
ftr-472	666	34	results	result	NOUN
ftr-472	666	35	that	that	PRON
ftr-472	666	36	are	be	AUX
ftr-472	666	37	uneconomic	uneconomic	ADJ
ftr-472	666	38	and	and	CCONJ
ftr-472	666	39	are	be	AUX
ftr-472	666	40	inconsistent	inconsistent	ADJ
ftr-472	666	41	with	with	ADP
ftr-472	666	42	foreign	foreign	ADJ
ftr-472	666	43	tax	tax	NOUN
ftr-472	666	44	laws	law	NOUN
ftr-472	666	45	,	,	PUNCT
ftr-472	666	46	thereby	thereby	ADV
ftr-472	666	47	giving	give	VERB
ftr-472	666	48	rise	rise	NOUN
ftr-472	666	49	to	to	ADP
ftr-472	666	50	severe	severe	ADJ
ftr-472	666	51	double	double	ADJ
ftr-472	666	52	taxation	taxation	NOUN
ftr-472	666	53	problems	problem	NOUN
ftr-472	666	54	that	that	PRON
ftr-472	666	55	can	can	AUX
ftr-472	666	56	not	not	PART
ftr-472	666	57	be	be	AUX
ftr-472	666	58	readily	readily	ADV
ftr-472	666	59	addressed	address	VERB
ftr-472	666	60	through	through	ADP
ftr-472	666	61	simple	simple	ADJ
ftr-472	666	62	tinkering	tinker	VERB
ftr-472	666	63	with	with	ADP
ftr-472	666	64	the	the	DET
ftr-472	666	65	existing	exist	VERB
ftr-472	666	66	rules	rule	NOUN
ftr-472	666	67	.	.	PUNCT
ftr-472	667	1	i.	i.	NOUN
ftr-472	667	2	expenses	expense	NOUN
ftr-472	667	3	and	and	CCONJ
ftr-472	667	4	losses	loss	NOUN
ftr-472	667	5	of	of	ADP
ftr-472	667	6	the	the	DET
ftr-472	667	7	branch	branch	NOUN
ftr-472	667	8	a.	a.	NOUN
ftr-472	667	9	expenses	expense	NOUN
ftr-472	667	10	and	and	CCONJ
ftr-472	667	11	losses	loss	NOUN
ftr-472	667	12	other	other	ADJ
ftr-472	667	13	than	than	ADP
ftr-472	667	14	interest	interest	NOUN
ftr-472	667	15	in	in	ADP
ftr-472	667	16	computing	compute	VERB
ftr-472	667	17	its	its	PRON
ftr-472	667	18	taxable	taxable	ADJ
ftr-472	667	19	income	income	NOUN
ftr-472	667	20	that	that	PRON
ftr-472	667	21	is	be	AUX
ftr-472	667	22	effectively	effectively	ADV
ftr-472	667	23	connected	connect	VERB
ftr-472	667	24	with	with	ADP
ftr-472	667	25	a	a	DET
ftr-472	667	26	u.s	u.s	PROPN
ftr-472	667	27	.	.	PROPN
ftr-472	667	28	trade	trade	NOUN
ftr-472	667	29	or	or	CCONJ
ftr-472	667	30	business	business	NOUN
ftr-472	667	31	,	,	PUNCT
ftr-472	667	32	a	a	DET
ftr-472	667	33	foreign	foreign	ADJ
ftr-472	667	34	bank	bank	NOUN
ftr-472	667	35	is	be	AUX
ftr-472	667	36	permitted	permit	VERB
ftr-472	667	37	to	to	PART
ftr-472	667	38	claim	claim	VERB
ftr-472	667	39	deductions	deduction	NOUN
ftr-472	667	40	to	to	ADP
ftr-472	667	41	the	the	DET
ftr-472	667	42	extent	extent	NOUN
ftr-472	667	43	they	they	PRON
ftr-472	667	44	are	be	AUX
ftr-472	667	45	connected	connect	VERB
ftr-472	667	46	with	with	ADP
ftr-472	667	47	eci	eci	PROPN
ftr-472	667	48	.	.	PUNCT
ftr-472	668	1	87	87	NUM
ftr-472	668	2	the	the	DET
ftr-472	668	3	determination	determination	NOUN
ftr-472	668	4	of	of	ADP
ftr-472	668	5	whether	whether	SCONJ
ftr-472	668	6	deductions	deduction	NOUN
ftr-472	668	7	(	(	PUNCT
ftr-472	668	8	other	other	ADJ
ftr-472	668	9	than	than	ADP
ftr-472	668	10	interest	interest	NOUN
ftr-472	668	11	expense	expense	NOUN
ftr-472	668	12	,	,	PUNCT
ftr-472	668	13	which	which	PRON
ftr-472	668	14	is	be	AUX
ftr-472	668	15	discussed	discuss	VERB
ftr-472	668	16	in	in	ADP
ftr-472	668	17	part	part	NOUN
ftr-472	668	18	iii.b	iii.b	PUNCT
ftr-472	668	19	below	below	ADV
ftr-472	668	20	)	)	PUNCT
ftr-472	668	21	are	be	AUX
ftr-472	668	22	87	87	NUM
ftr-472	668	23	.	.	PUNCT
ftr-472	669	1	irc	irc	PROPN
ftr-472	669	2	§	§	PROPN
ftr-472	669	3	882(c)(1	882(c)(1	NOUN
ftr-472	669	4	)	)	PUNCT
ftr-472	669	5	;	;	PUNCT
ftr-472	669	6	regs	reg	NOUN
ftr-472	669	7	.	.	PUNCT
ftr-472	670	1	§	§	PROPN
ftr-472	670	2	1.882	1.882	NUM
ftr-472	670	3	-	-	SYM
ftr-472	670	4	4(b)(1	4(b)(1	NUM
ftr-472	670	5	)	)	PUNCT
ftr-472	670	6	.	.	PUNCT
ftr-472	671	1	deductions	deduction	NOUN
ftr-472	671	2	are	be	AUX
ftr-472	671	3	allowed	allow	VERB
ftr-472	671	4	only	only	ADV
ftr-472	671	5	if	if	SCONJ
ftr-472	671	6	a	a	DET
ftr-472	671	7	tax	tax	NOUN
ftr-472	671	8	return	return	NOUN
ftr-472	671	9	is	be	AUX
ftr-472	671	10	filed	file	VERB
ftr-472	671	11	within	within	ADP
ftr-472	671	12	the	the	DET
ftr-472	671	13	time	time	NOUN
ftr-472	671	14	period	period	NOUN
ftr-472	671	15	prescribed	prescribe	VERB
ftr-472	671	16	by	by	ADP
ftr-472	671	17	regs	reg	NOUN
ftr-472	671	18	.	.	PUNCT
ftr-472	672	1	§	§	PROPN
ftr-472	672	2	1.882	1.882	NUM
ftr-472	672	3	-	-	SYM
ftr-472	672	4	4(a	4(a	NUM
ftr-472	672	5	)	)	PUNCT
ftr-472	672	6	.	.	PUNCT
ftr-472	673	1	[	[	X
ftr-472	673	2	vol	vol	NOUN
ftr-472	673	3	2:1	2:1	NUM
ftr-472	673	4	1994	1994	NUM
ftr-472	673	5	]	]	X
ftr-472	673	6	u.s	u.s	PROPN
ftr-472	673	7	.	.	PROPN
ftr-472	673	8	federal	federal	ADJ
ftr-472	673	9	income	income	NOUN
ftr-472	673	10	taxation	taxation	NOUN
ftr-472	673	11	of	of	ADP
ftr-472	673	12	u.s	u.s	PROPN
ftr-472	673	13	.	.	PROPN
ftr-472	673	14	branches	branch	NOUN
ftr-472	673	15	of	of	ADP
ftr-472	673	16	foreign	foreign	ADJ
ftr-472	673	17	banks	bank	NOUN
ftr-472	673	18	37	37	NUM
ftr-472	673	19	connected	connect	VERB
ftr-472	673	20	with	with	ADP
ftr-472	673	21	a	a	DET
ftr-472	673	22	bank	bank	NOUN
ftr-472	673	23	's	's	PART
ftr-472	673	24	eci	eci	PROPN
ftr-472	673	25	is	be	AUX
ftr-472	673	26	made	make	VERB
ftr-472	673	27	in	in	ADP
ftr-472	673	28	accordance	accordance	NOUN
ftr-472	673	29	with	with	ADP
ftr-472	673	30	the	the	DET
ftr-472	673	31	rules	rule	NOUN
ftr-472	673	32	,	,	PUNCT
ftr-472	673	33	contained	contain	VERB
ftr-472	673	34	in	in	ADP
ftr-472	673	35	regulations	regulation	NOUN
ftr-472	673	36	section	section	NOUN
ftr-472	673	37	1.861	1.861	NUM
ftr-472	673	38	-	-	SYM
ftr-472	673	39	8	8	NUM
ftr-472	673	40	,	,	PUNCT
ftr-472	673	41	for	for	ADP
ftr-472	673	42	allocating	allocate	VERB
ftr-472	673	43	and	and	CCONJ
ftr-472	673	44	apportioning	apportion	VERB
ftr-472	673	45	deductions	deduction	NOUN
ftr-472	673	46	between	between	ADP
ftr-472	673	47	u.s	u.s	PROPN
ftr-472	673	48	.	.	PROPN
ftr-472	673	49	and	and	CCONJ
ftr-472	673	50	foreign	foreign	ADJ
ftr-472	673	51	source	source	NOUN
ftr-472	673	52	income	income	NOUN
ftr-472	673	53	.	.	PUNCT
ftr-472	674	1	under	under	ADP
ftr-472	674	2	these	these	DET
ftr-472	674	3	rules	rule	NOUN
ftr-472	674	4	,	,	PUNCT
ftr-472	674	5	expenses	expense	NOUN
ftr-472	674	6	that	that	PRON
ftr-472	674	7	are	be	AUX
ftr-472	674	8	incurred	incur	VERB
ftr-472	674	9	by	by	ADP
ftr-472	674	10	a	a	DET
ftr-472	674	11	foreign	foreign	ADJ
ftr-472	674	12	bank	bank	NOUN
ftr-472	674	13	as	as	ADP
ftr-472	674	14	a	a	DET
ftr-472	674	15	result	result	NOUN
ftr-472	674	16	of	of	ADP
ftr-472	674	17	,	,	PUNCT
ftr-472	674	18	or	or	CCONJ
ftr-472	674	19	incident	incident	NOUN
ftr-472	674	20	to	to	ADP
ftr-472	674	21	,	,	PUNCT
ftr-472	674	22	activities	activity	NOUN
ftr-472	674	23	that	that	PRON
ftr-472	674	24	generate	generate	VERB
ftr-472	674	25	eci	eci	PROPN
ftr-472	674	26	are	be	AUX
ftr-472	674	27	deductible	deductible	ADJ
ftr-472	674	28	,	,	PUNCT
ftr-472	674	29	as	as	SCONJ
ftr-472	674	30	is	be	AUX
ftr-472	674	31	a	a	DET
ftr-472	674	32	proportionate	proportionate	ADJ
ftr-472	674	33	share	share	NOUN
ftr-472	674	34	of	of	ADP
ftr-472	674	35	expenses	expense	NOUN
ftr-472	674	36	that	that	PRON
ftr-472	674	37	relate	relate	VERB
ftr-472	674	38	generally	generally	ADV
ftr-472	674	39	to	to	ADP
ftr-472	674	40	all	all	PRON
ftr-472	674	41	of	of	ADP
ftr-472	674	42	the	the	DET
ftr-472	674	43	bank	bank	NOUN
ftr-472	674	44	's	's	PART
ftr-472	674	45	income	income	NOUN
ftr-472	674	46	(	(	PUNCT
ftr-472	674	47	based	base	VERB
ftr-472	674	48	on	on	ADP
ftr-472	674	49	the	the	DET
ftr-472	674	50	relative	relative	ADJ
ftr-472	674	51	portion	portion	NOUN
ftr-472	674	52	of	of	ADP
ftr-472	674	53	the	the	DET
ftr-472	674	54	bank	bank	NOUN
ftr-472	674	55	's	's	PART
ftr-472	674	56	total	total	ADJ
ftr-472	674	57	gross	gross	ADJ
ftr-472	674	58	income	income	NOUN
ftr-472	674	59	that	that	PRON
ftr-472	674	60	is	be	AUX
ftr-472	674	61	eq	eq	ADP
ftr-472	674	62	)	)	PUNCT
ftr-472	674	63	.	.	PUNCT
ftr-472	675	1	as	as	ADP
ftr-472	675	2	in	in	ADP
ftr-472	675	3	other	other	ADJ
ftr-472	675	4	contexts	contexts	NOUN
ftr-472	675	5	,	,	PUNCT
ftr-472	675	6	the	the	DET
ftr-472	675	7	amount	amount	NOUN
ftr-472	675	8	of	of	ADP
ftr-472	675	9	deductions	deduction	NOUN
ftr-472	675	10	is	be	AUX
ftr-472	675	11	determined	determine	VERB
ftr-472	675	12	on	on	ADP
ftr-472	675	13	the	the	DET
ftr-472	675	14	level	level	NOUN
ftr-472	675	15	of	of	ADP
ftr-472	675	16	the	the	DET
ftr-472	675	17	bank	bank	NOUN
ftr-472	675	18	as	as	ADP
ftr-472	675	19	a	a	DET
ftr-472	675	20	whole	whole	NOUN
ftr-472	675	21	,	,	PUNCT
ftr-472	675	22	and	and	CCONJ
ftr-472	675	23	interbranch	interbranch	NOUN
ftr-472	675	24	transactions	transaction	NOUN
ftr-472	675	25	are	be	AUX
ftr-472	675	26	ignored	ignore	VERB
ftr-472	675	27	.	.	PUNCT
ftr-472	676	1	however	however	ADV
ftr-472	676	2	,	,	PUNCT
ftr-472	676	3	as	as	ADP
ftr-472	676	4	a	a	DET
ftr-472	676	5	result	result	NOUN
ftr-472	676	6	of	of	ADP
ftr-472	676	7	the	the	DET
ftr-472	676	8	foregoing	forego	VERB
ftr-472	676	9	allocation	allocation	NOUN
ftr-472	676	10	rules	rule	NOUN
ftr-472	676	11	,	,	PUNCT
ftr-472	676	12	deductions	deduction	NOUN
ftr-472	676	13	of	of	ADP
ftr-472	676	14	the	the	DET
ftr-472	676	15	u.s	u.s	PROPN
ftr-472	676	16	.	.	PROPN
ftr-472	676	17	branch	branch	PROPN
ftr-472	676	18	(	(	PUNCT
ftr-472	676	19	viewed	view	VERB
ftr-472	676	20	as	as	SCONJ
ftr-472	676	21	if	if	SCONJ
ftr-472	676	22	it	it	PRON
ftr-472	676	23	were	be	AUX
ftr-472	676	24	a	a	DET
ftr-472	676	25	separate	separate	ADJ
ftr-472	676	26	entity	entity	NOUN
ftr-472	676	27	,	,	PUNCT
ftr-472	676	28	except	except	SCONJ
ftr-472	676	29	in	in	ADP
ftr-472	676	30	respect	respect	NOUN
ftr-472	676	31	of	of	ADP
ftr-472	676	32	interbranch	interbranch	NOUN
ftr-472	676	33	transactions	transaction	NOUN
ftr-472	676	34	)	)	PUNCT
ftr-472	676	35	,	,	PUNCT
ftr-472	676	36	generally	generally	ADV
ftr-472	676	37	are	be	AUX
ftr-472	676	38	allowed	allow	VERB
ftr-472	676	39	.	.	PUNCT
ftr-472	676	40	'	'	PUNCT
ftr-472	677	1	thus	thus	ADV
ftr-472	677	2	,	,	PUNCT
ftr-472	677	3	a	a	DET
ftr-472	677	4	foreign	foreign	ADJ
ftr-472	677	5	bank	bank	NOUN
ftr-472	677	6	generally	generally	ADV
ftr-472	677	7	may	may	AUX
ftr-472	677	8	deduct	deduct	VERB
ftr-472	677	9	amounts	amount	NOUN
ftr-472	677	10	payable	payable	ADJ
ftr-472	677	11	to	to	ADP
ftr-472	677	12	other	other	ADJ
ftr-472	677	13	persons	person	NOUN
ftr-472	677	14	by	by	ADP
ftr-472	677	15	a	a	DET
ftr-472	677	16	u.s	u.s	PROPN
ftr-472	677	17	.	.	PROPN
ftr-472	677	18	branch	branch	NOUN
ftr-472	677	19	in	in	ADP
ftr-472	677	20	the	the	DET
ftr-472	677	21	conduct	conduct	NOUN
ftr-472	677	22	of	of	ADP
ftr-472	677	23	its	its	PRON
ftr-472	677	24	activities	activity	NOUN
ftr-472	677	25	,	,	PUNCT
ftr-472	677	26	including	include	VERB
ftr-472	677	27	rent	rent	NOUN
ftr-472	677	28	or	or	CCONJ
ftr-472	677	29	depreciation	depreciation	NOUN
ftr-472	677	30	on	on	ADP
ftr-472	677	31	its	its	PRON
ftr-472	677	32	office	office	NOUN
ftr-472	677	33	space	space	NOUN
ftr-472	677	34	,	,	PUNCT
ftr-472	677	35	salaries	salary	NOUN
ftr-472	677	36	of	of	ADP
ftr-472	677	37	u.s	u.s	PROPN
ftr-472	677	38	.	.	PROPN
ftr-472	677	39	employees	employee	NOUN
ftr-472	677	40	,	,	PUNCT
ftr-472	677	41	other	other	ADJ
ftr-472	677	42	u.s	u.s	PROPN
ftr-472	677	43	.	.	PROPN
ftr-472	677	44	branch	branch	NOUN
ftr-472	677	45	office	office	NOUN
ftr-472	677	46	expenses	expense	NOUN
ftr-472	677	47	,	,	PUNCT
ftr-472	677	48	and	and	CCONJ
ftr-472	677	49	state	state	NOUN
ftr-472	677	50	taxes	taxis	NOUN
ftr-472	677	51	.	.	PUNCT
ftr-472	678	1	to	to	ADP
ftr-472	678	2	the	the	DET
ftr-472	678	3	extent	extent	NOUN
ftr-472	678	4	that	that	SCONJ
ftr-472	678	5	a	a	DET
ftr-472	678	6	non	non	ADJ
ftr-472	678	7	-	-	ADJ
ftr-472	678	8	u.s	u.s	ADJ
ftr-472	678	9	.	.	PROPN
ftr-472	678	10	office	office	NOUN
ftr-472	678	11	of	of	ADP
ftr-472	678	12	the	the	DET
ftr-472	678	13	bank	bank	NOUN
ftr-472	678	14	provides	provide	VERB
ftr-472	678	15	identifiable	identifiable	ADJ
ftr-472	678	16	services	service	NOUN
ftr-472	678	17	to	to	ADP
ftr-472	678	18	the	the	DET
ftr-472	678	19	u.s	u.s	PROPN
ftr-472	678	20	.	.	PROPN
ftr-472	678	21	branch	branch	NOUN
ftr-472	678	22	(	(	PUNCT
ftr-472	678	23	such	such	ADJ
ftr-472	678	24	as	as	ADP
ftr-472	678	25	centralized	centralized	ADJ
ftr-472	678	26	data	datum	NOUN
ftr-472	678	27	processing	processing	NOUN
ftr-472	678	28	or	or	CCONJ
ftr-472	678	29	clearing	clearing	NOUN
ftr-472	678	30	and	and	CCONJ
ftr-472	678	31	custody	custody	NOUN
ftr-472	678	32	functions	function	NOUN
ftr-472	678	33	for	for	ADP
ftr-472	678	34	securities	security	NOUN
ftr-472	678	35	positions	position	NOUN
ftr-472	678	36	held	hold	VERB
ftr-472	678	37	by	by	ADP
ftr-472	678	38	the	the	DET
ftr-472	678	39	u.s	u.s	PROPN
ftr-472	678	40	.	.	PROPN
ftr-472	678	41	branch	branch	PROPN
ftr-472	678	42	)	)	PUNCT
ftr-472	678	43	,	,	PUNCT
ftr-472	678	44	a	a	DET
ftr-472	678	45	portion	portion	NOUN
ftr-472	678	46	of	of	ADP
ftr-472	678	47	the	the	DET
ftr-472	678	48	expenses	expense	NOUN
ftr-472	678	49	incurred	incur	VERB
ftr-472	678	50	in	in	ADP
ftr-472	678	51	providing	provide	VERB
ftr-472	678	52	those	those	DET
ftr-472	678	53	services	service	NOUN
ftr-472	678	54	may	may	AUX
ftr-472	678	55	be	be	AUX
ftr-472	678	56	deducted	deduct	VERB
ftr-472	678	57	in	in	ADP
ftr-472	678	58	computing	computing	NOUN
ftr-472	678	59	ecti	ecti	NOUN
ftr-472	678	60	.	.	PUNCT
ftr-472	679	1	it	it	PRON
ftr-472	679	2	is	be	AUX
ftr-472	679	3	advisable	advisable	ADJ
ftr-472	679	4	for	for	SCONJ
ftr-472	679	5	the	the	DET
ftr-472	679	6	bank	bank	NOUN
ftr-472	679	7	to	to	PART
ftr-472	679	8	maintain	maintain	VERB
ftr-472	679	9	documentation	documentation	NOUN
ftr-472	679	10	supporting	support	VERB
ftr-472	679	11	the	the	DET
ftr-472	679	12	methodology	methodology	NOUN
ftr-472	679	13	for	for	ADP
ftr-472	679	14	determining	determine	VERB
ftr-472	679	15	any	any	DET
ftr-472	679	16	deductions	deduction	NOUN
ftr-472	679	17	that	that	PRON
ftr-472	679	18	are	be	AUX
ftr-472	679	19	claimed	claim	VERB
ftr-472	679	20	.	.	PUNCT
ftr-472	680	1	finally	finally	ADV
ftr-472	680	2	,	,	PUNCT
ftr-472	680	3	a	a	DET
ftr-472	680	4	portion	portion	NOUN
ftr-472	680	5	of	of	ADP
ftr-472	680	6	the	the	DET
ftr-472	680	7	general	general	ADJ
ftr-472	680	8	overhead	overhead	NOUN
ftr-472	680	9	of	of	ADP
ftr-472	680	10	the	the	DET
ftr-472	680	11	bank	bank	NOUN
ftr-472	680	12	,	,	PUNCT
ftr-472	680	13	including	include	VERB
ftr-472	680	14	salaries	salary	NOUN
ftr-472	680	15	and	and	CCONJ
ftr-472	680	16	other	other	ADJ
ftr-472	680	17	costs	cost	NOUN
ftr-472	680	18	attributable	attributable	ADJ
ftr-472	680	19	to	to	ADP
ftr-472	680	20	the	the	DET
ftr-472	680	21	bank	bank	NOUN
ftr-472	680	22	's	's	PART
ftr-472	680	23	senior	senior	ADJ
ftr-472	680	24	management	management	NOUN
ftr-472	680	25	,	,	PUNCT
ftr-472	680	26	should	should	AUX
ftr-472	680	27	be	be	AUX
ftr-472	680	28	allocable	allocable	ADJ
ftr-472	680	29	to	to	ADP
ftr-472	680	30	the	the	DET
ftr-472	680	31	u.s	u.s	PROPN
ftr-472	680	32	.	.	PROPN
ftr-472	680	33	branch	branch	PROPN
ftr-472	680	34	,	,	PUNCT
ftr-472	680	35	based	base	VERB
ftr-472	680	36	upon	upon	SCONJ
ftr-472	680	37	the	the	DET
ftr-472	680	38	proportion	proportion	NOUN
ftr-472	680	39	of	of	ADP
ftr-472	680	40	the	the	DET
ftr-472	680	41	bank	bank	NOUN
ftr-472	680	42	's	's	PART
ftr-472	680	43	total	total	ADJ
ftr-472	680	44	gross	gross	ADJ
ftr-472	680	45	income	income	NOUN
ftr-472	680	46	that	that	PRON
ftr-472	680	47	constitutes	constitute	VERB
ftr-472	680	48	eci	eci	PROPN
ftr-472	680	49	.	.	PUNCT
ftr-472	681	1	while	while	SCONJ
ftr-472	681	2	not	not	PART
ftr-472	681	3	entirely	entirely	ADV
ftr-472	681	4	clear	clear	ADJ
ftr-472	681	5	,	,	PUNCT
ftr-472	681	6	it	it	PRON
ftr-472	681	7	is	be	AUX
ftr-472	681	8	generally	generally	ADV
ftr-472	681	9	believed	believe	VERB
ftr-472	681	10	that	that	SCONJ
ftr-472	681	11	under	under	ADP
ftr-472	681	12	current	current	ADJ
ftr-472	681	13	law	law	NOUN
ftr-472	681	14	a	a	DET
ftr-472	681	15	loss	loss	NOUN
ftr-472	681	16	on	on	ADP
ftr-472	681	17	the	the	DET
ftr-472	681	18	sale	sale	NOUN
ftr-472	681	19	of	of	ADP
ftr-472	681	20	an	an	DET
ftr-472	681	21	asset	asset	NOUN
ftr-472	681	22	(	(	PUNCT
ftr-472	681	23	whether	whether	SCONJ
ftr-472	681	24	capital	capital	NOUN
ftr-472	681	25	or	or	CCONJ
ftr-472	681	26	ordinary	ordinary	ADJ
ftr-472	681	27	)	)	PUNCT
ftr-472	681	28	by	by	ADP
ftr-472	681	29	a	a	DET
ftr-472	681	30	foreign	foreign	ADJ
ftr-472	681	31	bank	bank	NOUN
ftr-472	681	32	is	be	AUX
ftr-472	681	33	deductible	deductible	ADJ
ftr-472	681	34	(	(	PUNCT
ftr-472	681	35	subject	subject	ADJ
ftr-472	681	36	to	to	ADP
ftr-472	681	37	applicable	applicable	ADJ
ftr-472	681	38	limitations	limitation	NOUN
ftr-472	681	39	)	)	PUNCT
ftr-472	681	40	for	for	ADP
ftr-472	681	41	u.s	u.s	PROPN
ftr-472	681	42	.	.	PROPN
ftr-472	681	43	tax	tax	NOUN
ftr-472	681	44	purposes	purpose	NOUN
ftr-472	681	45	if	if	SCONJ
ftr-472	681	46	the	the	DET
ftr-472	681	47	asset	asset	NOUN
ftr-472	681	48	would	would	AUX
ftr-472	681	49	have	have	AUX
ftr-472	681	50	generated	generate	VERB
ftr-472	681	51	eci	eci	PROPN
ftr-472	681	52	if	if	SCONJ
ftr-472	681	53	it	it	PRON
ftr-472	681	54	were	be	AUX
ftr-472	681	55	sold	sell	VERB
ftr-472	681	56	at	at	ADP
ftr-472	681	57	a	a	DET
ftr-472	681	58	gain	gain	NOUN
ftr-472	681	59	.	.	PUNCT
ftr-472	682	1	9	9	NUM
ftr-472	682	2	with	with	ADP
ftr-472	682	3	respect	respect	NOUN
ftr-472	682	4	88	88	NUM
ftr-472	682	5	.	.	PUNCT
ftr-472	683	1	limitations	limitation	NOUN
ftr-472	683	2	may	may	AUX
ftr-472	683	3	apply	apply	VERB
ftr-472	683	4	to	to	ADP
ftr-472	683	5	the	the	DET
ftr-472	683	6	extent	extent	NOUN
ftr-472	683	7	expenses	expense	NOUN
ftr-472	683	8	are	be	AUX
ftr-472	683	9	attributable	attributable	ADJ
ftr-472	683	10	to	to	ADP
ftr-472	683	11	assets	asset	NOUN
ftr-472	683	12	or	or	CCONJ
ftr-472	683	13	activities	activity	NOUN
ftr-472	683	14	of	of	ADP
ftr-472	683	15	the	the	DET
ftr-472	683	16	u.s	u.s	PROPN
ftr-472	683	17	.	.	PROPN
ftr-472	683	18	branch	branch	NOUN
ftr-472	683	19	that	that	PRON
ftr-472	683	20	do	do	AUX
ftr-472	683	21	not	not	PART
ftr-472	683	22	generate	generate	VERB
ftr-472	683	23	eci	eci	PROPN
ftr-472	683	24	.	.	PUNCT
ftr-472	684	1	other	other	ADJ
ftr-472	684	2	rules	rule	NOUN
ftr-472	684	3	of	of	ADP
ftr-472	684	4	general	general	ADJ
ftr-472	684	5	application	application	NOUN
ftr-472	684	6	may	may	AUX
ftr-472	684	7	limit	limit	VERB
ftr-472	684	8	the	the	DET
ftr-472	684	9	amount	amount	NOUN
ftr-472	684	10	or	or	CCONJ
ftr-472	684	11	timing	timing	NOUN
ftr-472	684	12	of	of	ADP
ftr-472	684	13	deductions	deduction	NOUN
ftr-472	684	14	,	,	PUNCT
ftr-472	684	15	including	include	VERB
ftr-472	684	16	provisions	provision	NOUN
ftr-472	684	17	limiting	limit	VERB
ftr-472	684	18	the	the	DET
ftr-472	684	19	availability	availability	NOUN
ftr-472	684	20	of	of	ADP
ftr-472	684	21	deductions	deduction	NOUN
ftr-472	684	22	for	for	ADP
ftr-472	684	23	expenses	expense	NOUN
ftr-472	684	24	and	and	CCONJ
ftr-472	684	25	losses	loss	NOUN
ftr-472	684	26	incurred	incur	VERB
ftr-472	684	27	in	in	ADP
ftr-472	684	28	transactions	transaction	NOUN
ftr-472	684	29	with	with	ADP
ftr-472	684	30	related	related	ADJ
ftr-472	684	31	parties	party	NOUN
ftr-472	684	32	.	.	PUNCT
ftr-472	685	1	see	see	VERB
ftr-472	685	2	.	.	PUNCT
ftr-472	686	1	e.g.	e.g.	ADV
ftr-472	686	2	,	,	PUNCT
ftr-472	686	3	§	§	PROPN
ftr-472	686	4	267	267	NUM
ftr-472	686	5	.	.	NOUN
ftr-472	686	6	89	89	NUM
ftr-472	686	7	.	.	PUNCT
ftr-472	686	8	see	see	VERB
ftr-472	686	9	temp	temp	NOUN
ftr-472	686	10	.	.	PUNCT
ftr-472	687	1	regs	regs	PROPN
ftr-472	687	2	.	.	PUNCT
ftr-472	688	1	§	§	PROPN
ftr-472	688	2	1.861	1.861	NUM
ftr-472	688	3	-	-	PUNCT
ftr-472	688	4	8(c)(1	8(c)(1	NUM
ftr-472	688	5	)	)	PUNCT
ftr-472	688	6	(	(	PUNCT
ftr-472	688	7	suggesting	suggest	VERB
ftr-472	688	8	that	that	SCONJ
ftr-472	688	9	the	the	DET
ftr-472	688	10	general	general	ADJ
ftr-472	688	11	allocation	allocation	NOUN
ftr-472	688	12	rule	rule	NOUN
ftr-472	688	13	applies	apply	VERB
ftr-472	688	14	to	to	ADP
ftr-472	688	15	§	§	PROPN
ftr-472	688	16	1221(1	1221(1	NUM
ftr-472	688	17	)	)	PUNCT
ftr-472	688	18	assets	asset	NOUN
ftr-472	688	19	)	)	PUNCT
ftr-472	688	20	;	;	PUNCT
ftr-472	688	21	§	§	PROPN
ftr-472	688	22	1.861	1.861	NUM
ftr-472	688	23	-	-	PUNCT
ftr-472	688	24	8(e)(7	8(e)(7	NUM
ftr-472	688	25	)	)	PUNCT
ftr-472	688	26	(	(	PUNCT
ftr-472	688	27	regarding	regard	VERB
ftr-472	688	28	capital	capital	NOUN
ftr-472	688	29	assets	asset	NOUN
ftr-472	688	30	and	and	CCONJ
ftr-472	688	31	§	§	PROPN
ftr-472	688	32	1231	1231	NUM
ftr-472	688	33	assets	asset	NOUN
ftr-472	688	34	)	)	PUNCT
ftr-472	688	35	;	;	PUNCT
ftr-472	688	36	§	§	PROPN
ftr-472	688	37	1.988	1.988	NUM
ftr-472	688	38	-	-	SYM
ftr-472	688	39	4(c	4(c	NUM
ftr-472	688	40	)	)	PUNCT
ftr-472	688	41	(	(	PUNCT
ftr-472	688	42	regarding	regard	VERB
ftr-472	688	43	forex	forex	ADJ
ftr-472	688	44	loss	loss	NOUN
ftr-472	688	45	)	)	PUNCT
ftr-472	688	46	.	.	PUNCT
ftr-472	689	1	regs	regs	PROPN
ftr-472	689	2	.	.	PUNCT
ftr-472	690	1	§	§	PROPN
ftr-472	690	2	1.863	1.863	NUM
ftr-472	690	3	-	-	PUNCT
ftr-472	690	4	7(b)(3	7(b)(3	NUM
ftr-472	690	5	)	)	PUNCT
ftr-472	690	6	,	,	PUNCT
ftr-472	690	7	however	however	ADV
ftr-472	690	8	,	,	PUNCT
ftr-472	690	9	discusses	discuss	VERB
ftr-472	690	10	notional	notional	ADJ
ftr-472	690	11	principal	principal	ADJ
ftr-472	690	12	contract	contract	NOUN
ftr-472	690	13	income	income	NOUN
ftr-472	690	14	but	but	CCONJ
ftr-472	690	15	not	not	PART
ftr-472	690	16	losses	loss	NOUN
ftr-472	690	17	.	.	PUNCT
ftr-472	691	1	also	also	ADV
ftr-472	691	2	.	.	PUNCT
ftr-472	692	1	§	§	PROPN
ftr-472	692	2	865(j)(1	865(j)(1	NUM
ftr-472	692	3	)	)	PUNCT
ftr-472	692	4	grants	grant	VERB
ftr-472	692	5	the	the	DET
ftr-472	692	6	irs	irs	PROPN
ftr-472	692	7	authority	authority	NOUN
ftr-472	692	8	to	to	PART
ftr-472	692	9	promulgate	promulgate	VERB
ftr-472	692	10	regulations	regulation	NOUN
ftr-472	692	11	dealing	deal	VERB
ftr-472	692	12	with	with	ADP
ftr-472	692	13	the	the	DET
ftr-472	692	14	treatment	treatment	NOUN
ftr-472	692	15	of	of	ADP
ftr-472	692	16	losses	loss	NOUN
ftr-472	692	17	from	from	ADP
ftr-472	692	18	the	the	DET
ftr-472	692	19	sale	sale	NOUN
ftr-472	692	20	of	of	ADP
ftr-472	692	21	personal	personal	ADJ
ftr-472	692	22	property	property	NOUN
ftr-472	692	23	.	.	PUNCT
ftr-472	693	1	in	in	ADP
ftr-472	693	2	this	this	DET
ftr-472	693	3	regard	regard	NOUN
ftr-472	693	4	,	,	PUNCT
ftr-472	693	5	see	see	VERB
ftr-472	693	6	staff	staff	NOUN
ftr-472	693	7	of	of	ADP
ftr-472	693	8	joint	joint	ADJ
ftr-472	693	9	comm	comm	NOUN
ftr-472	693	10	.	.	PUNCT
ftr-472	694	1	on	on	ADP
ftr-472	694	2	tax'n	tax'n	PRON
ftr-472	694	3	,	,	PUNCT
ftr-472	694	4	99th	99th	ADJ
ftr-472	694	5	cong	cong	NOUN
ftr-472	694	6	..	..	PUNCT
ftr-472	694	7	2d	2d	NUM
ftr-472	694	8	sess	sess	NOUN
ftr-472	694	9	.	.	PUNCT
ftr-472	694	10	,	,	PUNCT
ftr-472	694	11	general	general	ADJ
ftr-472	694	12	explanation	explanation	NOUN
ftr-472	694	13	of	of	ADP
ftr-472	694	14	the	the	DET
ftr-472	694	15	tax	tax	NOUN
ftr-472	694	16	reform	reform	NOUN
ftr-472	694	17	act	act	NOUN
ftr-472	694	18	of	of	ADP
ftr-472	694	19	1986	1986	NUM
ftr-472	694	20	at	at	ADP
ftr-472	694	21	923	923	NUM
ftr-472	694	22	(	(	PUNCT
ftr-472	694	23	1987	1987	NUM
ftr-472	694	24	)	)	PUNCT
ftr-472	695	1	[	[	X
ftr-472	695	2	hereinafter	hereinafter	NOUN
ftr-472	695	3	1986	1986	NUM
ftr-472	695	4	bluebook	bluebook	NOUN
ftr-472	695	5	]	]	PUNCT
ftr-472	695	6	(	(	PUNCT
ftr-472	695	7	"	"	PUNCT
ftr-472	695	8	it	it	PRON
ftr-472	695	9	is	be	AUX
ftr-472	695	10	anticipated	anticipate	VERB
ftr-472	695	11	that	that	SCONJ
ftr-472	695	12	regulations	regulation	NOUN
ftr-472	695	13	[	[	X
ftr-472	695	14	under	under	ADP
ftr-472	695	15	§	§	PROPN
ftr-472	695	16	8650)(1	8650)(1	NOUN
ftr-472	695	17	)	)	PUNCT
ftr-472	695	18	]	]	PUNCT
ftr-472	695	19	will	will	AUX
ftr-472	695	20	provide	provide	VERB
ftr-472	695	21	that	that	SCONJ
ftr-472	695	22	losses	loss	NOUN
ftr-472	695	23	from	from	ADP
ftr-472	695	24	sales	sale	NOUN
ftr-472	695	25	of	of	ADP
ftr-472	695	26	personal	personal	ADJ
ftr-472	695	27	property	property	NOUN
ftr-472	695	28	generally	generally	ADV
ftr-472	695	29	will	will	AUX
ftr-472	695	30	be	be	AUX
ftr-472	695	31	allocated	allocate	VERB
ftr-472	695	32	consistently	consistently	ADV
ftr-472	695	33	with	with	ADP
ftr-472	695	34	the	the	DET
ftr-472	695	35	source	source	NOUN
ftr-472	695	36	of	of	ADP
ftr-472	695	37	income	income	NOUN
ftr-472	695	38	that	that	PRON
ftr-472	695	39	gains	gain	NOUN
ftr-472	695	40	would	would	AUX
ftr-472	695	41	generate	generate	VERB
ftr-472	695	42	but	but	CCONJ
ftr-472	695	43	that	that	SCONJ
ftr-472	695	44	variations	variation	NOUN
ftr-472	695	45	of	of	ADP
ftr-472	695	46	this	this	DET
ftr-472	695	47	principle	principle	NOUN
ftr-472	695	48	may	may	AUX
ftr-472	695	49	be	be	AUX
ftr-472	695	50	necessary	necessary	ADJ
ftr-472	695	51	"	"	PUNCT
ftr-472	695	52	)	)	PUNCT
ftr-472	695	53	.	.	PUNCT
ftr-472	696	1	presumably	presumably	ADV
ftr-472	696	2	the	the	DET
ftr-472	696	3	irs	irs	PROPN
ftr-472	696	4	would	would	AUX
ftr-472	696	5	exercise	exercise	VERB
ftr-472	696	6	florida	florida	PROPN
ftr-472	696	7	tax	tax	NOUN
ftr-472	696	8	review	review	NOUN
ftr-472	696	9	to	to	ADP
ftr-472	696	10	the	the	DET
ftr-472	696	11	bad	bad	ADJ
ftr-472	696	12	debt	debt	NOUN
ftr-472	696	13	deduction	deduction	NOUN
ftr-472	696	14	for	for	ADP
ftr-472	696	15	worthless	worthless	ADJ
ftr-472	696	16	loans	loan	NOUN
ftr-472	696	17	,	,	PUNCT
ftr-472	696	18	regulations	regulation	NOUN
ftr-472	696	19	section	section	NOUN
ftr-472	696	20	1.1662(d)(4	1.1662(d)(4	NUM
ftr-472	696	21	)	)	PUNCT
ftr-472	696	22	provides	provide	VERB
ftr-472	696	23	that	that	SCONJ
ftr-472	696	24	the	the	DET
ftr-472	696	25	special	special	ADJ
ftr-472	696	26	presumptions	presumption	NOUN
ftr-472	696	27	of	of	ADP
ftr-472	696	28	worthlessness	worthlessness	NOUN
ftr-472	696	29	that	that	PRON
ftr-472	696	30	apply	apply	VERB
ftr-472	696	31	to	to	ADP
ftr-472	696	32	charge	charge	NOUN
ftr-472	696	33	-	-	PUNCT
ftr-472	696	34	offs	off	NOUN
ftr-472	696	35	of	of	ADP
ftr-472	696	36	debt	debt	NOUN
ftr-472	696	37	for	for	ADP
ftr-472	696	38	regulatory	regulatory	ADJ
ftr-472	696	39	purposes	purpose	NOUN
ftr-472	696	40	apply	apply	VERB
ftr-472	696	41	to	to	ADP
ftr-472	696	42	a	a	DET
ftr-472	696	43	foreign	foreign	ADJ
ftr-472	696	44	bank	bank	NOUN
ftr-472	696	45	only	only	ADV
ftr-472	696	46	with	with	ADP
ftr-472	696	47	respect	respect	NOUN
ftr-472	696	48	to	to	ADP
ftr-472	696	49	loans	loan	NOUN
ftr-472	696	50	the	the	DET
ftr-472	696	51	interest	interest	NOUN
ftr-472	696	52	on	on	ADP
ftr-472	696	53	which	which	PRON
ftr-472	696	54	is	be	AUX
ftr-472	696	55	eci	eci	PROPN
ftr-472	696	56	.	.	PUNCT
ftr-472	697	1	b.	b.	PROPN
ftr-472	697	2	interest	interest	PROPN
ftr-472	697	3	expense	expense	NOUN
ftr-472	697	4	1	1	NUM
ftr-472	697	5	.	.	PUNCT
ftr-472	698	1	summary	summary	NOUN
ftr-472	698	2	of	of	ADP
ftr-472	698	3	the	the	DET
ftr-472	698	4	interest	interest	NOUN
ftr-472	698	5	allocation	allocation	NOUN
ftr-472	698	6	regulations.-a	regulations.-a	PROPN
ftr-472	698	7	foreign	foreign	PROPN
ftr-472	698	8	bank	bank	NOUN
ftr-472	698	9	's	's	PART
ftr-472	698	10	deduction	deduction	NOUN
ftr-472	698	11	for	for	ADP
ftr-472	698	12	interest	interest	NOUN
ftr-472	698	13	expense	expense	NOUN
ftr-472	698	14	(	(	PUNCT
ftr-472	698	15	u.s	u.s	PROPN
ftr-472	698	16	.	.	PROPN
ftr-472	698	17	,	,	PUNCT
ftr-472	698	18	or	or	CCONJ
ftr-472	698	19	deductible	deductible	ADJ
ftr-472	698	20	,	,	PUNCT
ftr-472	698	21	interest	interest	NOUN
ftr-472	698	22	expense	expense	NOUN
ftr-472	698	23	)	)	PUNCT
ftr-472	698	24	is	be	AUX
ftr-472	698	25	not	not	PART
ftr-472	698	26	calculated	calculate	VERB
ftr-472	698	27	simply	simply	ADV
ftr-472	698	28	as	as	SCONJ
ftr-472	698	29	the	the	DET
ftr-472	698	30	interest	interest	NOUN
ftr-472	698	31	paid	pay	VERB
ftr-472	698	32	or	or	CCONJ
ftr-472	698	33	accrued	accrue	VERB
ftr-472	698	34	by	by	ADP
ftr-472	698	35	the	the	DET
ftr-472	698	36	branch	branch	NOUN
ftr-472	698	37	on	on	ADP
ftr-472	698	38	the	the	DET
ftr-472	698	39	liabilities	liability	NOUN
ftr-472	698	40	reflected	reflect	VERB
ftr-472	698	41	on	on	ADP
ftr-472	698	42	its	its	PRON
ftr-472	698	43	books	book	NOUN
ftr-472	698	44	.	.	PUNCT
ftr-472	699	1	rather	rather	ADV
ftr-472	699	2	,	,	PUNCT
ftr-472	699	3	regulations	regulation	NOUN
ftr-472	699	4	section	section	NOUN
ftr-472	699	5	1.882	1.882	NUM
ftr-472	699	6	-	-	SYM
ftr-472	699	7	5	5	NUM
ftr-472	699	8	(	(	PUNCT
ftr-472	699	9	the	the	DET
ftr-472	699	10	interest	interest	NOUN
ftr-472	699	11	allocation	allocation	NOUN
ftr-472	699	12	regulations	regulation	NOUN
ftr-472	699	13	)	)	PUNCT
ftr-472	699	14	sets	set	VERB
ftr-472	699	15	out	out	ADP
ftr-472	699	16	a	a	DET
ftr-472	699	17	three	three	NUM
ftr-472	699	18	-	-	PUNCT
ftr-472	699	19	step	step	NOUN
ftr-472	699	20	formula	formula	NOUN
ftr-472	699	21	for	for	ADP
ftr-472	699	22	determining	determine	VERB
ftr-472	699	23	u.s	u.s	PROPN
ftr-472	699	24	.	.	PROPN
ftr-472	699	25	interest	interest	NOUN
ftr-472	699	26	expense	expense	NOUN
ftr-472	699	27	.	.	PUNCT
ftr-472	700	1	these	these	DET
ftr-472	700	2	rules	rule	NOUN
ftr-472	700	3	were	be	AUX
ftr-472	700	4	promulgated	promulgate	VERB
ftr-472	700	5	in	in	ADP
ftr-472	700	6	final	final	ADJ
ftr-472	700	7	form	form	NOUN
ftr-472	700	8	in	in	ADP
ftr-472	700	9	1981	1981	NUM
ftr-472	700	10	(	(	PUNCT
ftr-472	700	11	the	the	DET
ftr-472	700	12	1981	1981	NUM
ftr-472	700	13	regulations	regulation	NOUN
ftr-472	700	14	)	)	PUNCT
ftr-472	700	15	.	.	PUNCT
ftr-472	701	1	in	in	ADP
ftr-472	701	2	1992	1992	NUM
ftr-472	701	3	,	,	PUNCT
ftr-472	701	4	proposed	propose	VERB
ftr-472	701	5	regulations	regulation	NOUN
ftr-472	701	6	were	be	AUX
ftr-472	701	7	issued	issue	VERB
ftr-472	701	8	that	that	PRON
ftr-472	701	9	would	would	AUX
ftr-472	701	10	replace	replace	VERB
ftr-472	701	11	the	the	DET
ftr-472	701	12	1981	1981	NUM
ftr-472	701	13	regulations	regulation	NOUN
ftr-472	701	14	,	,	PUNCT
ftr-472	701	15	effective	effective	ADJ
ftr-472	701	16	for	for	ADP
ftr-472	701	17	taxable	taxable	ADJ
ftr-472	701	18	years	year	NOUN
ftr-472	701	19	beginning	begin	VERB
ftr-472	701	20	after	after	SCONJ
ftr-472	701	21	the	the	DET
ftr-472	701	22	regulations	regulation	NOUN
ftr-472	701	23	are	be	AUX
ftr-472	701	24	issued	issue	VERB
ftr-472	701	25	in	in	ADP
ftr-472	701	26	final	final	ADJ
ftr-472	701	27	form	form	NOUN
ftr-472	701	28	.	.	PUNCT
ftr-472	702	1	although	although	SCONJ
ftr-472	702	2	the	the	DET
ftr-472	702	3	two	two	NUM
ftr-472	702	4	sets	set	NOUN
ftr-472	702	5	of	of	ADP
ftr-472	702	6	regulations	regulation	NOUN
ftr-472	702	7	differ	differ	VERB
ftr-472	702	8	in	in	ADP
ftr-472	702	9	certain	certain	ADJ
ftr-472	702	10	significant	significant	ADJ
ftr-472	702	11	respects	respect	NOUN
ftr-472	702	12	,	,	PUNCT
ftr-472	702	13	they	they	PRON
ftr-472	702	14	share	share	VERB
ftr-472	702	15	a	a	DET
ftr-472	702	16	common	common	ADJ
ftr-472	702	17	framework	framework	NOUN
ftr-472	702	18	involving	involve	VERB
ftr-472	702	19	a	a	DET
ftr-472	702	20	three	three	NUM
ftr-472	702	21	-	-	PUNCT
ftr-472	702	22	step	step	NOUN
ftr-472	702	23	formula	formula	NOUN
ftr-472	702	24	.	.	PUNCT
ftr-472	703	1	the	the	DET
ftr-472	703	2	first	first	ADJ
ftr-472	703	3	step	step	NOUN
ftr-472	703	4	in	in	ADP
ftr-472	703	5	the	the	DET
ftr-472	703	6	formula	formula	NOUN
ftr-472	703	7	is	be	AUX
ftr-472	703	8	to	to	PART
ftr-472	703	9	determine	determine	VERB
ftr-472	703	10	the	the	DET
ftr-472	703	11	average	average	ADJ
ftr-472	703	12	total	total	ADJ
ftr-472	703	13	value	value	NOUN
ftr-472	703	14	of	of	ADP
ftr-472	703	15	the	the	DET
ftr-472	703	16	"	"	PUNCT
ftr-472	703	17	u.s	u.s	PROPN
ftr-472	703	18	.	.	PROPN
ftr-472	703	19	assets	asset	NOUN
ftr-472	703	20	"	"	PUNCT
ftr-472	703	21	of	of	ADP
ftr-472	703	22	the	the	DET
ftr-472	703	23	bank	bank	NOUN
ftr-472	703	24	during	during	ADP
ftr-472	703	25	the	the	DET
ftr-472	703	26	taxable	taxable	ADJ
ftr-472	703	27	year	year	NOUN
ftr-472	703	28	.	.	PUNCT
ftr-472	704	1	under	under	ADP
ftr-472	704	2	the	the	DET
ftr-472	704	3	1981	1981	NUM
ftr-472	704	4	regulations	regulation	NOUN
ftr-472	704	5	,	,	PUNCT
ftr-472	704	6	the	the	DET
ftr-472	704	7	u.s	u.s	PROPN
ftr-472	704	8	.	.	PROPN
ftr-472	704	9	assets	asset	NOUN
ftr-472	704	10	are	be	AUX
ftr-472	704	11	those	those	DET
ftr-472	704	12	assets	asset	NOUN
ftr-472	704	13	that	that	PRON
ftr-472	704	14	"	"	PUNCT
ftr-472	704	15	generate	generate	VERB
ftr-472	704	16	,	,	PUNCT
ftr-472	704	17	have	have	AUX
ftr-472	704	18	generated	generate	VERB
ftr-472	704	19	or	or	CCONJ
ftr-472	704	20	could	could	AUX
ftr-472	704	21	reasonably	reasonably	ADV
ftr-472	704	22	have	have	AUX
ftr-472	704	23	been	be	AUX
ftr-472	704	24	or	or	CCONJ
ftr-472	704	25	be	be	AUX
ftr-472	704	26	expected	expect	VERB
ftr-472	704	27	to	to	PART
ftr-472	704	28	generate	generate	VERB
ftr-472	704	29	income	income	NOUN
ftr-472	704	30	,	,	PUNCT
ftr-472	704	31	gain	gain	NOUN
ftr-472	704	32	,	,	PUNCT
ftr-472	704	33	or	or	CCONJ
ftr-472	704	34	loss	loss	NOUN
ftr-472	704	35	"	"	PUNCT
ftr-472	704	36	that	that	PRON
ftr-472	704	37	is	be	AUX
ftr-472	704	38	eci.90	eci.90	PRON
ftr-472	704	39	the	the	DET
ftr-472	704	40	1992	1992	NUM
ftr-472	704	41	proposed	propose	VERB
ftr-472	704	42	regulations	regulation	NOUN
ftr-472	704	43	would	would	AUX
ftr-472	704	44	,	,	PUNCT
ftr-472	704	45	with	with	ADP
ftr-472	704	46	certain	certain	ADJ
ftr-472	704	47	exceptions	exception	NOUN
ftr-472	704	48	,	,	PUNCT
ftr-472	704	49	adopt	adopt	VERB
ftr-472	704	50	the	the	DET
ftr-472	704	51	narrower	narrow	ADJ
ftr-472	704	52	,	,	PUNCT
ftr-472	704	53	detailed	detailed	ADJ
ftr-472	704	54	definition	definition	NOUN
ftr-472	704	55	of	of	ADP
ftr-472	704	56	"	"	PUNCT
ftr-472	704	57	u.s	u.s	PROPN
ftr-472	704	58	.	.	PROPN
ftr-472	704	59	assets	asset	NOUN
ftr-472	704	60	"	"	PUNCT
ftr-472	704	61	that	that	PRON
ftr-472	704	62	is	be	AUX
ftr-472	704	63	contained	contain	VERB
ftr-472	704	64	in	in	ADP
ftr-472	704	65	the	the	DET
ftr-472	704	66	regulations	regulation	NOUN
ftr-472	704	67	under	under	ADP
ftr-472	704	68	section	section	NOUN
ftr-472	704	69	884	884	NUM
ftr-472	704	70	,	,	PUNCT
ftr-472	704	71	which	which	PRON
ftr-472	704	72	implement	implement	VERB
ftr-472	704	73	the	the	DET
ftr-472	704	74	branch	branch	NOUN
ftr-472	704	75	profits	profit	NOUN
ftr-472	704	76	tax.9	tax.9	PROPN
ftr-472	704	77	'	'	PART
ftr-472	704	78	such	such	ADJ
ftr-472	704	79	authority	authority	NOUN
ftr-472	704	80	to	to	PART
ftr-472	704	81	preclude	preclude	VERB
ftr-472	704	82	a	a	DET
ftr-472	704	83	deduction	deduction	NOUN
ftr-472	704	84	for	for	ADP
ftr-472	704	85	losses	loss	NOUN
ftr-472	704	86	on	on	ADP
ftr-472	704	87	notional	notional	ADJ
ftr-472	704	88	principal	principal	ADJ
ftr-472	704	89	contracts	contract	NOUN
ftr-472	704	90	or	or	CCONJ
ftr-472	704	91	forex	forex	ADJ
ftr-472	704	92	contracts	contract	NOUN
ftr-472	704	93	that	that	PRON
ftr-472	704	94	are	be	AUX
ftr-472	704	95	booked	book	VERB
ftr-472	704	96	in	in	ADP
ftr-472	704	97	and	and	CCONJ
ftr-472	704	98	managed	manage	VERB
ftr-472	704	99	by	by	ADP
ftr-472	704	100	a	a	DET
ftr-472	704	101	non	non	ADJ
ftr-472	704	102	-	-	ADJ
ftr-472	704	103	u.s	u.s	PROPN
ftr-472	704	104	.	.	PROPN
ftr-472	704	105	office	office	NOUN
ftr-472	704	106	,	,	PUNCT
ftr-472	704	107	even	even	ADV
ftr-472	704	108	if	if	SCONJ
ftr-472	704	109	the	the	DET
ftr-472	704	110	u.s	u.s	PROPN
ftr-472	704	111	.	.	PROPN
ftr-472	704	112	branch	branch	NOUN
ftr-472	704	113	materially	materially	ADV
ftr-472	704	114	participates	participate	VERB
ftr-472	704	115	in	in	ADP
ftr-472	704	116	the	the	DET
ftr-472	704	117	disposition	disposition	NOUN
ftr-472	704	118	of	of	ADP
ftr-472	704	119	the	the	DET
ftr-472	704	120	contract	contract	NOUN
ftr-472	704	121	.	.	PUNCT
ftr-472	705	1	90	90	NUM
ftr-472	705	2	.	.	PUNCT
ftr-472	705	3	regs	regs	PROPN
ftr-472	705	4	.	.	PUNCT
ftr-472	706	1	§	§	PROPN
ftr-472	706	2	1.882	1.882	NUM
ftr-472	706	3	-	-	SYM
ftr-472	706	4	5(b)(1	5(b)(1	NUM
ftr-472	706	5	)	)	PUNCT
ftr-472	706	6	.	.	PUNCT
ftr-472	707	1	91	91	NUM
ftr-472	707	2	.	.	PUNCT
ftr-472	708	1	prop	prop	NOUN
ftr-472	708	2	.	.	PUNCT
ftr-472	708	3	regs	regs	PROPN
ftr-472	708	4	.	.	PUNCT
ftr-472	709	1	§	§	PROPN
ftr-472	709	2	1.882	1.882	NUM
ftr-472	709	3	-	-	SYM
ftr-472	709	4	5(b)(1	5(b)(1	NUM
ftr-472	709	5	)	)	PUNCT
ftr-472	709	6	.	.	PUNCT
ftr-472	710	1	the	the	DET
ftr-472	710	2	relationship	relationship	NOUN
ftr-472	710	3	between	between	ADP
ftr-472	710	4	the	the	DET
ftr-472	710	5	interest	interest	NOUN
ftr-472	710	6	allocation	allocation	NOUN
ftr-472	710	7	regulations	regulation	NOUN
ftr-472	710	8	and	and	CCONJ
ftr-472	710	9	the	the	DET
ftr-472	710	10	branch	branch	NOUN
ftr-472	710	11	profits	profit	VERB
ftr-472	710	12	tax	tax	NOUN
ftr-472	710	13	is	be	AUX
ftr-472	710	14	explored	explore	VERB
ftr-472	710	15	in	in	ADP
ftr-472	710	16	part	part	NOUN
ftr-472	710	17	iv.b	iv.b	VERB
ftr-472	710	18	below	below	ADV
ftr-472	710	19	.	.	PUNCT
ftr-472	711	1	although	although	SCONJ
ftr-472	711	2	it	it	PRON
ftr-472	711	3	is	be	AUX
ftr-472	711	4	not	not	PART
ftr-472	711	5	entirely	entirely	ADV
ftr-472	711	6	clear	clear	ADJ
ftr-472	711	7	what	what	PRON
ftr-472	711	8	practical	practical	ADJ
ftr-472	711	9	effect	effect	NOUN
ftr-472	711	10	the	the	DET
ftr-472	711	11	adoption	adoption	NOUN
ftr-472	711	12	of	of	ADP
ftr-472	711	13	the	the	DET
ftr-472	711	14	§	§	PROPN
ftr-472	711	15	884	884	NUM
ftr-472	711	16	definition	definition	NOUN
ftr-472	711	17	would	would	AUX
ftr-472	711	18	have	have	VERB
ftr-472	711	19	,	,	PUNCT
ftr-472	711	20	the	the	DET
ftr-472	711	21	§	§	PROPN
ftr-472	711	22	884	884	NUM
ftr-472	711	23	definition	definition	NOUN
ftr-472	711	24	is	be	AUX
ftr-472	711	25	significantly	significantly	ADV
ftr-472	711	26	narrower	narrow	ADJ
ftr-472	711	27	than	than	ADP
ftr-472	711	28	the	the	DET
ftr-472	711	29	definition	definition	NOUN
ftr-472	711	30	in	in	ADP
ftr-472	711	31	the	the	DET
ftr-472	711	32	1981	1981	NUM
ftr-472	711	33	regulations	regulation	NOUN
ftr-472	711	34	because	because	SCONJ
ftr-472	711	35	,	,	PUNCT
ftr-472	711	36	subject	subject	ADJ
ftr-472	711	37	to	to	ADP
ftr-472	711	38	certain	certain	ADJ
ftr-472	711	39	exceptions	exception	NOUN
ftr-472	711	40	,	,	PUNCT
ftr-472	711	41	it	it	PRON
ftr-472	711	42	requires	require	VERB
ftr-472	711	43	that	that	SCONJ
ftr-472	711	44	all	all	DET
ftr-472	711	45	income	income	NOUN
ftr-472	711	46	and	and	CCONJ
ftr-472	711	47	gain	gain	VERB
ftr-472	711	48	from	from	ADP
ftr-472	711	49	an	an	DET
ftr-472	711	50	asset	asset	NOUN
ftr-472	711	51	must	must	AUX
ftr-472	711	52	be	be	AUX
ftr-472	711	53	eci	eci	PROPN
ftr-472	711	54	in	in	ADP
ftr-472	711	55	order	order	NOUN
ftr-472	711	56	for	for	SCONJ
ftr-472	711	57	the	the	DET
ftr-472	711	58	asset	asset	NOUN
ftr-472	711	59	to	to	PART
ftr-472	711	60	be	be	AUX
ftr-472	711	61	a	a	DET
ftr-472	711	62	"	"	PUNCT
ftr-472	711	63	u.s	u.s	PROPN
ftr-472	711	64	.	.	PROPN
ftr-472	711	65	asset	asset	NOUN
ftr-472	711	66	.	.	PUNCT
ftr-472	711	67	"	"	PUNCT
ftr-472	712	1	regs	reg	NOUN
ftr-472	712	2	.	.	PUNCT
ftr-472	713	1	§	§	PROPN
ftr-472	713	2	1.884	1.884	NUM
ftr-472	713	3	-	-	SYM
ftr-472	713	4	1(d)(1	1(d)(1	NUM
ftr-472	713	5	)	)	PUNCT
ftr-472	713	6	.	.	PUNCT
ftr-472	714	1	appropriately	appropriately	ADV
ftr-472	714	2	,	,	PUNCT
ftr-472	714	3	however	however	ADV
ftr-472	714	4	,	,	PUNCT
ftr-472	714	5	regs	reg	NOUN
ftr-472	714	6	.	.	PUNCT
ftr-472	715	1	§	§	PROPN
ftr-472	715	2	1.884	1.884	NUM
ftr-472	715	3	-	-	SYM
ftr-472	715	4	1(d)(2)(vii	1(d)(2)(vii	NUM
ftr-472	715	5	)	)	PUNCT
ftr-472	715	6	provides	provide	VERB
ftr-472	715	7	that	that	SCONJ
ftr-472	715	8	"	"	PUNCT
ftr-472	715	9	other	other	ADJ
ftr-472	715	10	securities	security	NOUN
ftr-472	715	11	"	"	PUNCT
ftr-472	715	12	described	describe	VERB
ftr-472	715	13	in	in	ADP
ftr-472	715	14	regs	reg	NOUN
ftr-472	715	15	.	.	PUNCT
ftr-472	716	1	§	§	PROPN
ftr-472	716	2	1.864	1.864	NUM
ftr-472	716	3	-	-	SYM
ftr-472	716	4	4(c)(5)(ii)(b)(3	4(c)(5)(ii)(b)(3	NUM
ftr-472	716	5	)	)	PUNCT
ftr-472	716	6	(	(	PUNCT
ftr-472	716	7	see	see	VERB
ftr-472	716	8	supra	supra	PROPN
ftr-472	716	9	note	note	NOUN
ftr-472	716	10	20	20	NUM
ftr-472	716	11	and	and	CCONJ
ftr-472	716	12	accompanying	accompany	VERB
ftr-472	716	13	text	text	NOUN
ftr-472	716	14	)	)	PUNCT
ftr-472	716	15	are	be	AUX
ftr-472	716	16	u.s	u.s	PROPN
ftr-472	716	17	.	.	PROPN
ftr-472	716	18	assets	asset	NOUN
ftr-472	716	19	in	in	ADP
ftr-472	716	20	the	the	DET
ftr-472	716	21	same	same	ADJ
ftr-472	716	22	proportion	proportion	NOUN
ftr-472	716	23	that	that	PRON
ftr-472	716	24	the	the	DET
ftr-472	716	25	income	income	NOUN
ftr-472	716	26	,	,	PUNCT
ftr-472	716	27	gain	gain	NOUN
ftr-472	716	28	,	,	PUNCT
ftr-472	716	29	or	or	CCONJ
ftr-472	716	30	loss	loss	NOUN
ftr-472	716	31	from	from	ADP
ftr-472	716	32	those	those	DET
ftr-472	716	33	securities	security	NOUN
ftr-472	716	34	is	be	AUX
ftr-472	716	35	ec	ec	PROPN
ftr-472	716	36	.	.	PUNCT
ftr-472	717	1	(	(	PUNCT
ftr-472	717	2	a	a	DET
ftr-472	717	3	similar	similar	ADJ
ftr-472	717	4	proportionate	proportionate	ADJ
ftr-472	717	5	allocation	allocation	NOUN
ftr-472	717	6	rule	rule	NOUN
ftr-472	717	7	should	should	AUX
ftr-472	717	8	be	be	AUX
ftr-472	717	9	adopted	adopt	VERB
ftr-472	717	10	for	for	ADP
ftr-472	717	11	purposes	purpose	NOUN
ftr-472	717	12	of	of	ADP
ftr-472	717	13	the	the	DET
ftr-472	717	14	interest	interest	NOUN
ftr-472	717	15	allocation	allocation	NOUN
ftr-472	717	16	regulations	regulation	NOUN
ftr-472	717	17	and	and	CCONJ
ftr-472	717	18	the	the	DET
ftr-472	717	19	branch	branch	NOUN
ftr-472	717	20	profits	profit	VERB
ftr-472	717	21	tax	tax	NOUN
ftr-472	717	22	in	in	ADP
ftr-472	717	23	other	other	ADJ
ftr-472	717	24	contexts	context	NOUN
ftr-472	717	25	as	as	ADV
ftr-472	717	26	well	well	ADV
ftr-472	717	27	.	.	PUNCT
ftr-472	718	1	see	see	VERB
ftr-472	718	2	infra	infra	NOUN
ftr-472	718	3	note	note	VERB
ftr-472	718	4	128	128	NUM
ftr-472	718	5	.	.	PUNCT
ftr-472	718	6	)	)	PUNCT
ftr-472	719	1	also	also	ADV
ftr-472	719	2	,	,	PUNCT
ftr-472	719	3	regs	reg	NOUN
ftr-472	719	4	.	.	PUNCT
ftr-472	720	1	§	§	PROPN
ftr-472	720	2	1.884	1.884	NUM
ftr-472	720	3	-	-	SYM
ftr-472	720	4	1(d)(2)(vi	1(d)(2)(vi	NUM
ftr-472	720	5	)	)	PUNCT
ftr-472	720	6	provides	provide	VERB
ftr-472	720	7	that	that	SCONJ
ftr-472	720	8	,	,	PUNCT
ftr-472	720	9	in	in	ADP
ftr-472	720	10	general	general	ADJ
ftr-472	720	11	,	,	PUNCT
ftr-472	720	12	a	a	DET
ftr-472	720	13	debt	debt	NOUN
ftr-472	720	14	instrument	instrument	NOUN
ftr-472	720	15	is	be	AUX
ftr-472	720	16	a	a	DET
ftr-472	720	17	u.s	u.s	PROPN
ftr-472	720	18	.	.	PROPN
ftr-472	720	19	asset	asset	PROPN
ftr-472	720	20	,	,	PUNCT
ftr-472	720	21	notwithstanding	notwithstanding	ADP
ftr-472	720	22	that	that	DET
ftr-472	720	23	gain	gain	NOUN
ftr-472	720	24	therefrom	therefrom	NOUN
ftr-472	720	25	would	would	AUX
ftr-472	720	26	not	not	PART
ftr-472	720	27	be	be	AUX
ftr-472	720	28	eci	eci	PROPN
ftr-472	720	29	,	,	PUNCT
ftr-472	720	30	if	if	SCONJ
ftr-472	720	31	all	all	DET
ftr-472	720	32	income	income	VERB
ftr-472	720	33	from	from	ADP
ftr-472	720	34	the	the	DET
ftr-472	720	35	debt	debt	NOUN
ftr-472	720	36	instrument	instrument	NOUN
ftr-472	720	37	during	during	ADP
ftr-472	720	38	the	the	DET
ftr-472	720	39	taxable	taxable	ADJ
ftr-472	720	40	year	year	NOUN
ftr-472	720	41	is	be	AUX
ftr-472	720	42	eci	eci	PROPN
ftr-472	720	43	and	and	CCONJ
ftr-472	720	44	the	the	DET
ftr-472	720	45	yield	yield	NOUN
ftr-472	720	46	on	on	ADP
ftr-472	720	47	the	the	DET
ftr-472	720	48	debt	debt	NOUN
ftr-472	720	49	instrument	instrument	NOUN
ftr-472	720	50	equals	equal	VERB
ftr-472	720	51	or	or	CCONJ
ftr-472	720	52	exceeds	exceed	VERB
ftr-472	720	53	the	the	DET
ftr-472	720	54	applicable	applicable	ADJ
ftr-472	720	55	federal	federal	ADJ
ftr-472	720	56	rate	rate	NOUN
ftr-472	720	57	.	.	PUNCT
ftr-472	721	1	with	with	ADP
ftr-472	721	2	respect	respect	NOUN
ftr-472	721	3	to	to	ADP
ftr-472	721	4	inventory	inventory	NOUN
ftr-472	721	5	,	,	PUNCT
ftr-472	721	6	regs	reg	NOUN
ftr-472	721	7	.	.	PUNCT
ftr-472	722	1	§	§	PROPN
ftr-472	722	2	1.884i(d)(2)(ii	1.884i(d)(2)(ii	NUM
ftr-472	722	3	)	)	PUNCT
ftr-472	722	4	provides	provide	VERB
ftr-472	722	5	in	in	ADP
ftr-472	722	6	general	general	ADJ
ftr-472	722	7	that	that	SCONJ
ftr-472	722	8	inventory	inventory	NOUN
ftr-472	722	9	property	property	NOUN
ftr-472	722	10	is	be	AUX
ftr-472	722	11	a	a	DET
ftr-472	722	12	u.s	u.s	PROPN
ftr-472	722	13	.	.	PROPN
ftr-472	722	14	asset	asset	NOUN
ftr-472	722	15	in	in	ADP
ftr-472	722	16	the	the	DET
ftr-472	722	17	same	same	ADJ
ftr-472	722	18	proportion	proportion	NOUN
ftr-472	722	19	as	as	ADP
ftr-472	722	20	the	the	DET
ftr-472	722	21	amount	amount	NOUN
ftr-472	722	22	of	of	ADP
ftr-472	722	23	gross	gross	ADJ
ftr-472	722	24	receipts	receipt	NOUN
ftr-472	722	25	from	from	ADP
ftr-472	722	26	the	the	DET
ftr-472	722	27	sale	sale	NOUN
ftr-472	723	1	[	[	X
ftr-472	723	2	vol	vol	NOUN
ftr-472	723	3	.	.	PUNCT
ftr-472	723	4	2:1	2:1	NUM
ftr-472	723	5	19941	19941	NUM
ftr-472	723	6	u.s	u.s	PROPN
ftr-472	723	7	.	.	PROPN
ftr-472	723	8	federal	federal	PROPN
ftr-472	723	9	income	income	NOUN
ftr-472	723	10	taxation	taxation	NOUN
ftr-472	723	11	of	of	ADP
ftr-472	723	12	u.s	u.s	PROPN
ftr-472	723	13	.	.	PROPN
ftr-472	723	14	branches	branch	NOUN
ftr-472	723	15	of	of	ADP
ftr-472	723	16	foreign	foreign	ADJ
ftr-472	723	17	banks	bank	NOUN
ftr-472	723	18	39	39	NUM
ftr-472	723	19	the	the	DET
ftr-472	723	20	second	second	ADJ
ftr-472	723	21	step	step	NOUN
ftr-472	723	22	in	in	ADP
ftr-472	723	23	the	the	DET
ftr-472	723	24	formula	formula	NOUN
ftr-472	723	25	is	be	AUX
ftr-472	723	26	to	to	PART
ftr-472	723	27	determine	determine	VERB
ftr-472	723	28	the	the	DET
ftr-472	723	29	amount	amount	NOUN
ftr-472	723	30	of	of	ADP
ftr-472	723	31	"	"	PUNCT
ftr-472	723	32	u.s	u.s	PROPN
ftr-472	723	33	.	.	PROPN
ftr-472	723	34	liabilities	liability	NOUN
ftr-472	723	35	.	.	PUNCT
ftr-472	723	36	"	"	PUNCT
ftr-472	724	1	in	in	ADP
ftr-472	724	2	general	general	ADJ
ftr-472	724	3	,	,	PUNCT
ftr-472	724	4	u.s	u.s	PROPN
ftr-472	724	5	.	.	PROPN
ftr-472	724	6	liabilities	liability	NOUN
ftr-472	724	7	are	be	AUX
ftr-472	724	8	computed	compute	VERB
ftr-472	724	9	by	by	ADP
ftr-472	724	10	multiplying	multiply	VERB
ftr-472	724	11	u.s	u.s	PROPN
ftr-472	724	12	.	.	PROPN
ftr-472	724	13	assets	asset	NOUN
ftr-472	724	14	by	by	ADP
ftr-472	724	15	either	either	CCONJ
ftr-472	724	16	a	a	DET
ftr-472	724	17	"	"	PUNCT
ftr-472	724	18	fixed	fixed	ADJ
ftr-472	724	19	ratio	ratio	NOUN
ftr-472	724	20	"	"	PUNCT
ftr-472	724	21	or	or	CCONJ
ftr-472	724	22	an	an	DET
ftr-472	724	23	"	"	PUNCT
ftr-472	724	24	actual	actual	ADJ
ftr-472	724	25	ratio	ratio	NOUN
ftr-472	724	26	.	.	PUNCT
ftr-472	725	1	"9	"9	PROPN
ftr-472	725	2	under	under	ADP
ftr-472	725	3	the	the	DET
ftr-472	725	4	1981	1981	NUM
ftr-472	725	5	regulations	regulation	NOUN
ftr-472	725	6	,	,	PUNCT
ftr-472	725	7	the	the	DET
ftr-472	725	8	fixed	fix	VERB
ftr-472	725	9	ratio	ratio	NOUN
ftr-472	725	10	for	for	ADP
ftr-472	725	11	foreign	foreign	ADJ
ftr-472	725	12	banks	bank	NOUN
ftr-472	725	13	is	be	AUX
ftr-472	725	14	95	95	NUM
ftr-472	725	15	%	%	NOUN
ftr-472	725	16	,	,	PUNCT
ftr-472	725	17	whereas	whereas	SCONJ
ftr-472	725	18	under	under	ADP
ftr-472	725	19	the	the	DET
ftr-472	725	20	1992	1992	NUM
ftr-472	725	21	proposed	propose	VERB
ftr-472	725	22	regulations	regulation	NOUN
ftr-472	725	23	,	,	PUNCT
ftr-472	725	24	the	the	DET
ftr-472	725	25	fixed	fix	VERB
ftr-472	725	26	ratio	ratio	NOUN
ftr-472	725	27	is	be	AUX
ftr-472	725	28	93%.93	93%.93	NUM
ftr-472	725	29	instead	instead	ADV
ftr-472	725	30	of	of	ADP
ftr-472	725	31	using	use	VERB
ftr-472	725	32	the	the	DET
ftr-472	725	33	fixed	fix	VERB
ftr-472	725	34	ratio	ratio	NOUN
ftr-472	725	35	,	,	PUNCT
ftr-472	725	36	a	a	DET
ftr-472	725	37	foreign	foreign	ADJ
ftr-472	725	38	bank	bank	NOUN
ftr-472	725	39	can	can	AUX
ftr-472	725	40	determine	determine	VERB
ftr-472	725	41	its	its	PRON
ftr-472	725	42	u.s	u.s	PROPN
ftr-472	725	43	.	.	PROPN
ftr-472	725	44	liabilities	liability	NOUN
ftr-472	725	45	based	base	VERB
ftr-472	725	46	on	on	ADP
ftr-472	725	47	the	the	DET
ftr-472	725	48	actual	actual	ADJ
ftr-472	725	49	ratio	ratio	NOUN
ftr-472	725	50	of	of	ADP
ftr-472	725	51	its	its	PRON
ftr-472	725	52	average	average	ADJ
ftr-472	725	53	worldwide	worldwide	ADJ
ftr-472	725	54	liabilities	liability	NOUN
ftr-472	725	55	to	to	ADP
ftr-472	725	56	its	its	PRON
ftr-472	725	57	average	average	ADJ
ftr-472	725	58	worldwide	worldwide	ADJ
ftr-472	725	59	assets.94	assets.94	NOUN
ftr-472	725	60	of	of	ADP
ftr-472	725	61	"	"	PUNCT
ftr-472	725	62	such	such	ADJ
ftr-472	725	63	property	property	NOUN
ftr-472	725	64	"	"	PUNCT
ftr-472	725	65	for	for	ADP
ftr-472	725	66	the	the	DET
ftr-472	725	67	three	three	NUM
ftr-472	725	68	preceding	precede	VERB
ftr-472	725	69	taxable	taxable	ADJ
ftr-472	725	70	years	year	NOUN
ftr-472	725	71	that	that	PRON
ftr-472	725	72	is	be	AUX
ftr-472	725	73	eci	eci	PROPN
ftr-472	725	74	bears	bear	NOUN
ftr-472	725	75	to	to	ADP
ftr-472	725	76	the	the	DET
ftr-472	725	77	total	total	ADJ
ftr-472	725	78	amount	amount	NOUN
ftr-472	725	79	of	of	ADP
ftr-472	725	80	gross	gross	ADJ
ftr-472	725	81	receipt	receipt	NOUN
ftr-472	725	82	from	from	ADP
ftr-472	725	83	the	the	DET
ftr-472	725	84	sale	sale	NOUN
ftr-472	725	85	or	or	CCONJ
ftr-472	725	86	exchange	exchange	NOUN
ftr-472	725	87	of	of	ADP
ftr-472	725	88	"	"	PUNCT
ftr-472	725	89	such	such	ADJ
ftr-472	725	90	property	property	NOUN
ftr-472	725	91	"	"	PUNCT
ftr-472	725	92	during	during	ADP
ftr-472	725	93	the	the	DET
ftr-472	725	94	three	three	NUM
ftr-472	725	95	-	-	PUNCT
ftr-472	725	96	year	year	NOUN
ftr-472	725	97	period	period	NOUN
ftr-472	725	98	.	.	PUNCT
ftr-472	726	1	this	this	DET
ftr-472	726	2	provision	provision	NOUN
ftr-472	726	3	appears	appear	VERB
ftr-472	726	4	to	to	PART
ftr-472	726	5	be	be	AUX
ftr-472	726	6	unduly	unduly	ADV
ftr-472	726	7	complicated	complicated	ADJ
ftr-472	726	8	(	(	PUNCT
ftr-472	726	9	perhaps	perhaps	ADV
ftr-472	726	10	even	even	ADV
ftr-472	726	11	to	to	ADP
ftr-472	726	12	the	the	DET
ftr-472	726	13	point	point	NOUN
ftr-472	726	14	of	of	ADP
ftr-472	726	15	being	be	AUX
ftr-472	726	16	unadministrable	unadministrable	ADJ
ftr-472	726	17	)	)	PUNCT
ftr-472	726	18	and	and	CCONJ
ftr-472	726	19	may	may	AUX
ftr-472	726	20	produce	produce	VERB
ftr-472	726	21	inappropriate	inappropriate	ADJ
ftr-472	726	22	results	result	NOUN
ftr-472	726	23	,	,	PUNCT
ftr-472	726	24	if	if	SCONJ
ftr-472	726	25	it	it	PRON
ftr-472	726	26	is	be	AUX
ftr-472	726	27	interpreted	interpret	VERB
ftr-472	726	28	to	to	PART
ftr-472	726	29	require	require	VERB
ftr-472	726	30	a	a	DET
ftr-472	726	31	foreign	foreign	ADJ
ftr-472	726	32	bank	bank	NOUN
ftr-472	726	33	to	to	PART
ftr-472	726	34	determine	determine	VERB
ftr-472	726	35	its	its	PRON
ftr-472	726	36	u.s	u.s	PROPN
ftr-472	726	37	.	.	PROPN
ftr-472	726	38	assets	asset	NOUN
ftr-472	726	39	(	(	PUNCT
ftr-472	726	40	for	for	ADP
ftr-472	726	41	purposes	purpose	NOUN
ftr-472	726	42	of	of	ADP
ftr-472	726	43	the	the	DET
ftr-472	726	44	interest	interest	NOUN
ftr-472	726	45	allocation	allocation	NOUN
ftr-472	726	46	regulations	regulation	NOUN
ftr-472	726	47	and	and	CCONJ
ftr-472	726	48	the	the	DET
ftr-472	726	49	branch	branch	NOUN
ftr-472	726	50	profits	profit	VERB
ftr-472	726	51	tax	tax	NOUN
ftr-472	726	52	)	)	PUNCT
ftr-472	726	53	by	by	ADP
ftr-472	726	54	applying	apply	VERB
ftr-472	726	55	the	the	DET
ftr-472	726	56	foregoing	forego	VERB
ftr-472	726	57	three	three	NUM
ftr-472	726	58	-	-	PUNCT
ftr-472	726	59	year	year	NOUN
ftr-472	726	60	formula	formula	NOUN
ftr-472	726	61	to	to	ADP
ftr-472	726	62	all	all	DET
ftr-472	726	63	debt	debt	NOUN
ftr-472	726	64	securities	security	NOUN
ftr-472	726	65	(	(	PUNCT
ftr-472	726	66	or	or	CCONJ
ftr-472	726	67	,	,	PUNCT
ftr-472	726	68	possibly	possibly	ADV
ftr-472	726	69	,	,	PUNCT
ftr-472	726	70	to	to	ADP
ftr-472	726	71	broad	broad	ADJ
ftr-472	726	72	categories	category	NOUN
ftr-472	726	73	of	of	ADP
ftr-472	726	74	debt	debt	NOUN
ftr-472	726	75	securities	security	NOUN
ftr-472	726	76	)	)	PUNCT
ftr-472	726	77	held	hold	VERB
ftr-472	726	78	by	by	ADP
ftr-472	726	79	the	the	DET
ftr-472	726	80	bank	bank	NOUN
ftr-472	726	81	anywhere	anywhere	ADV
ftr-472	726	82	in	in	ADP
ftr-472	726	83	the	the	DET
ftr-472	726	84	world	world	NOUN
ftr-472	726	85	as	as	ADP
ftr-472	726	86	inventory	inventory	NOUN
ftr-472	726	87	or	or	CCONJ
ftr-472	726	88	primarily	primarily	ADV
ftr-472	726	89	for	for	ADP
ftr-472	726	90	sale	sale	NOUN
ftr-472	726	91	to	to	ADP
ftr-472	726	92	customers	customer	NOUN
ftr-472	726	93	in	in	ADP
ftr-472	726	94	the	the	DET
ftr-472	726	95	ordinary	ordinary	ADJ
ftr-472	726	96	course	course	NOUN
ftr-472	726	97	of	of	ADP
ftr-472	726	98	its	its	PRON
ftr-472	726	99	trade	trade	NOUN
ftr-472	726	100	or	or	CCONJ
ftr-472	726	101	business	business	NOUN
ftr-472	726	102	.	.	PUNCT
ftr-472	727	1	the	the	DET
ftr-472	727	2	1992	1992	NUM
ftr-472	727	3	proposed	propose	VERB
ftr-472	727	4	regulations	regulation	NOUN
ftr-472	727	5	under	under	ADP
ftr-472	727	6	§	§	PROPN
ftr-472	727	7	882	882	NUM
ftr-472	727	8	would	would	AUX
ftr-472	727	9	modify	modify	VERB
ftr-472	727	10	the	the	DET
ftr-472	727	11	§	§	PROPN
ftr-472	727	12	884	884	NUM
ftr-472	727	13	definition	definition	NOUN
ftr-472	727	14	to	to	PART
ftr-472	727	15	exclude	exclude	VERB
ftr-472	727	16	real	real	ADJ
ftr-472	727	17	property	property	NOUN
ftr-472	727	18	from	from	ADP
ftr-472	727	19	u.s	u.s	PROPN
ftr-472	727	20	.	.	PROPN
ftr-472	727	21	assets	asset	NOUN
ftr-472	727	22	except	except	SCONJ
ftr-472	727	23	in	in	ADP
ftr-472	727	24	the	the	DET
ftr-472	727	25	year	year	NOUN
ftr-472	727	26	in	in	ADP
ftr-472	727	27	which	which	PRON
ftr-472	727	28	gain	gain	NOUN
ftr-472	727	29	or	or	CCONJ
ftr-472	727	30	loss	loss	NOUN
ftr-472	727	31	is	be	AUX
ftr-472	727	32	recognized	recognize	VERB
ftr-472	727	33	under	under	ADP
ftr-472	727	34	§	§	PROPN
ftr-472	727	35	897(a)(1	897(a)(1	NUM
ftr-472	727	36	)	)	PUNCT
ftr-472	727	37	.	.	PUNCT
ftr-472	728	1	see	see	VERB
ftr-472	728	2	prop	prop	NOUN
ftr-472	728	3	.	.	PUNCT
ftr-472	729	1	regs	regs	PROPN
ftr-472	729	2	.	.	PUNCT
ftr-472	730	1	§	§	PROPN
ftr-472	730	2	1.882	1.882	NUM
ftr-472	730	3	-	-	SYM
ftr-472	730	4	5(b)(1)(ii)(a)(l	5(b)(1)(ii)(a)(l	NUM
ftr-472	730	5	)	)	PUNCT
ftr-472	730	6	.	.	PUNCT
ftr-472	731	1	in	in	ADP
ftr-472	731	2	effect	effect	NOUN
ftr-472	731	3	,	,	PUNCT
ftr-472	731	4	under	under	ADP
ftr-472	731	5	the	the	DET
ftr-472	731	6	1992	1992	NUM
ftr-472	731	7	proposed	propose	VERB
ftr-472	731	8	regulations	regulation	NOUN
ftr-472	731	9	,	,	PUNCT
ftr-472	731	10	a	a	DET
ftr-472	731	11	branch	branch	NOUN
ftr-472	731	12	would	would	AUX
ftr-472	731	13	be	be	AUX
ftr-472	731	14	denied	deny	VERB
ftr-472	731	15	an	an	DET
ftr-472	731	16	interest	interest	NOUN
ftr-472	731	17	deduction	deduction	NOUN
ftr-472	731	18	for	for	ADP
ftr-472	731	19	the	the	DET
ftr-472	731	20	portion	portion	NOUN
ftr-472	731	21	of	of	ADP
ftr-472	731	22	its	its	PRON
ftr-472	731	23	debt	debt	NOUN
ftr-472	731	24	that	that	PRON
ftr-472	731	25	is	be	AUX
ftr-472	731	26	allocable	allocable	ADJ
ftr-472	731	27	to	to	ADP
ftr-472	731	28	its	its	PRON
ftr-472	731	29	investment	investment	NOUN
ftr-472	731	30	in	in	ADP
ftr-472	731	31	real	real	ADJ
ftr-472	731	32	property	property	NOUN
ftr-472	731	33	,	,	PUNCT
ftr-472	731	34	including	include	VERB
ftr-472	731	35	real	real	ADJ
ftr-472	731	36	property	property	NOUN
ftr-472	731	37	acquired	acquire	VERB
ftr-472	731	38	through	through	ADP
ftr-472	731	39	foreclosure	foreclosure	NOUN
ftr-472	731	40	on	on	ADP
ftr-472	731	41	mortgage	mortgage	NOUN
ftr-472	731	42	loans	loan	NOUN
ftr-472	731	43	as	as	ADV
ftr-472	731	44	well	well	ADV
ftr-472	731	45	as	as	ADP
ftr-472	731	46	office	office	NOUN
ftr-472	731	47	buildings	building	NOUN
ftr-472	731	48	owned	own	VERB
ftr-472	731	49	and	and	CCONJ
ftr-472	731	50	occupied	occupy	VERB
ftr-472	731	51	by	by	ADP
ftr-472	731	52	the	the	DET
ftr-472	731	53	u.s	u.s	PROPN
ftr-472	731	54	.	.	PROPN
ftr-472	731	55	branch	branch	NOUN
ftr-472	731	56	.	.	PUNCT
ftr-472	732	1	this	this	DET
ftr-472	732	2	rule	rule	NOUN
ftr-472	732	3	is	be	AUX
ftr-472	732	4	both	both	CCONJ
ftr-472	732	5	harsh	harsh	ADJ
ftr-472	732	6	and	and	CCONJ
ftr-472	732	7	difficult	difficult	ADJ
ftr-472	732	8	to	to	PART
ftr-472	732	9	justify	justify	VERB
ftr-472	732	10	,	,	PUNCT
ftr-472	732	11	and	and	CCONJ
ftr-472	732	12	it	it	PRON
ftr-472	732	13	has	have	AUX
ftr-472	732	14	been	be	AUX
ftr-472	732	15	criticized	criticize	VERB
ftr-472	732	16	by	by	ADP
ftr-472	732	17	commentators	commentator	NOUN
ftr-472	732	18	.	.	PUNCT
ftr-472	733	1	see	see	VERB
ftr-472	733	2	,	,	PUNCT
ftr-472	733	3	e.g.	e.g.	ADV
ftr-472	733	4	,	,	PUNCT
ftr-472	733	5	new	new	PROPN
ftr-472	733	6	york	york	PROPN
ftr-472	733	7	state	state	PROPN
ftr-472	733	8	bar	bar	PROPN
ftr-472	733	9	ass'n	ass'n	NOUN
ftr-472	733	10	,	,	PUNCT
ftr-472	733	11	report	report	NOUN
ftr-472	733	12	on	on	ADP
ftr-472	733	13	proposed	propose	VERB
ftr-472	733	14	regulations	regulation	NOUN
ftr-472	733	15	section	section	NOUN
ftr-472	733	16	1.882	1.882	NUM
ftr-472	733	17	-	-	SYM
ftr-472	733	18	5	5	NUM
ftr-472	733	19	,	,	PUNCT
ftr-472	733	20	92	92	NUM
ftr-472	733	21	tnt	tnt	PROPN
ftr-472	733	22	189	189	NUM
ftr-472	733	23	-	-	SYM
ftr-472	733	24	51	51	NUM
ftr-472	733	25	(	(	PUNCT
ftr-472	733	26	sept	sept	PROPN
ftr-472	733	27	.	.	PROPN
ftr-472	733	28	18	18	NUM
ftr-472	733	29	,	,	PUNCT
ftr-472	733	30	1992	1992	NUM
ftr-472	733	31	)	)	PUNCT
ftr-472	733	32	(	(	PUNCT
ftr-472	733	33	lexis	lexis	X
ftr-472	733	34	,	,	PUNCT
ftr-472	733	35	fedtax	fedtax	NOUN
ftr-472	733	36	lib	lib	PROPN
ftr-472	733	37	.	.	PUNCT
ftr-472	733	38	,	,	PUNCT
ftr-472	733	39	tnt	tnt	NOUN
ftr-472	733	40	file	file	NOUN
ftr-472	733	41	)	)	PUNCT
ftr-472	734	1	[	[	X
ftr-472	734	2	hereinafter	hereinafter	VERB
ftr-472	734	3	the	the	DET
ftr-472	734	4	nysba	nysba	NOUN
ftr-472	734	5	report	report	NOUN
ftr-472	734	6	]	]	X
ftr-472	734	7	.	.	PUNCT
ftr-472	735	1	another	another	DET
ftr-472	735	2	modification	modification	NOUN
ftr-472	735	3	is	be	AUX
ftr-472	735	4	that	that	SCONJ
ftr-472	735	5	stock	stock	NOUN
ftr-472	735	6	,	,	PUNCT
ftr-472	735	7	the	the	DET
ftr-472	735	8	dividends	dividend	NOUN
ftr-472	735	9	on	on	ADP
ftr-472	735	10	which	which	PRON
ftr-472	735	11	are	be	AUX
ftr-472	735	12	eci	eci	PROPN
ftr-472	735	13	.	.	PUNCT
ftr-472	736	1	would	would	AUX
ftr-472	736	2	not	not	PART
ftr-472	736	3	be	be	AUX
ftr-472	736	4	a	a	DET
ftr-472	736	5	u.s	u.s	PROPN
ftr-472	736	6	.	.	PROPN
ftr-472	736	7	asset	asset	NOUN
ftr-472	736	8	to	to	ADP
ftr-472	736	9	the	the	DET
ftr-472	736	10	extent	extent	NOUN
ftr-472	736	11	of	of	ADP
ftr-472	736	12	the	the	DET
ftr-472	736	13	dividends	dividend	NOUN
ftr-472	736	14	received	receive	VERB
ftr-472	736	15	deduction	deduction	NOUN
ftr-472	736	16	.	.	PUNCT
ftr-472	737	1	prop	prop	NOUN
ftr-472	737	2	.	.	PUNCT
ftr-472	737	3	regs	regs	PROPN
ftr-472	737	4	.	.	PUNCT
ftr-472	738	1	§	§	PROPN
ftr-472	738	2	1.8825(b)(2)(iii)(b	1.8825(b)(2)(iii)(b	NUM
ftr-472	738	3	)	)	PUNCT
ftr-472	738	4	.	.	PUNCT
ftr-472	739	1	it	it	PRON
ftr-472	739	2	is	be	AUX
ftr-472	739	3	possible	possible	ADJ
ftr-472	739	4	that	that	SCONJ
ftr-472	739	5	this	this	DET
ftr-472	739	6	exclusion	exclusion	NOUN
ftr-472	739	7	is	be	AUX
ftr-472	739	8	viewed	view	VERB
ftr-472	739	9	by	by	ADP
ftr-472	739	10	the	the	DET
ftr-472	739	11	irs	irs	PROPN
ftr-472	739	12	as	as	ADP
ftr-472	739	13	implementing	implement	VERB
ftr-472	739	14	§	§	PROPN
ftr-472	739	15	864(e)(3	864(e)(3	NUM
ftr-472	739	16	)	)	PUNCT
ftr-472	739	17	,	,	PUNCT
ftr-472	739	18	enacted	enact	VERB
ftr-472	739	19	in	in	ADP
ftr-472	739	20	1986	1986	NUM
ftr-472	739	21	,	,	PUNCT
ftr-472	739	22	which	which	PRON
ftr-472	739	23	provides	provide	VERB
ftr-472	739	24	that	that	PRON
ftr-472	739	25	in	in	ADP
ftr-472	739	26	allocating	allocate	VERB
ftr-472	739	27	and	and	CCONJ
ftr-472	739	28	apportioning	apportion	VERB
ftr-472	739	29	interest	interest	NOUN
ftr-472	739	30	expense	expense	NOUN
ftr-472	739	31	,	,	PUNCT
ftr-472	739	32	stock	stock	NOUN
ftr-472	739	33	generally	generally	ADV
ftr-472	739	34	is	be	AUX
ftr-472	739	35	not	not	PART
ftr-472	739	36	taken	take	VERB
ftr-472	739	37	into	into	ADP
ftr-472	739	38	account	account	NOUN
ftr-472	739	39	to	to	ADP
ftr-472	739	40	the	the	DET
ftr-472	739	41	extent	extent	NOUN
ftr-472	739	42	of	of	ADP
ftr-472	739	43	the	the	DET
ftr-472	739	44	dividends	dividend	NOUN
ftr-472	739	45	received	receive	VERB
ftr-472	739	46	deduction	deduction	NOUN
ftr-472	739	47	allowable	allowable	ADJ
ftr-472	739	48	under	under	ADP
ftr-472	739	49	§	§	PROPN
ftr-472	739	50	243	243	NUM
ftr-472	739	51	.	.	PUNCT
ftr-472	740	1	however	however	ADV
ftr-472	740	2	,	,	PUNCT
ftr-472	740	3	there	there	PRON
ftr-472	740	4	is	be	VERB
ftr-472	740	5	some	some	DET
ftr-472	740	6	confusion	confusion	NOUN
ftr-472	740	7	regarding	regard	VERB
ftr-472	740	8	what	what	PRON
ftr-472	740	9	was	be	AUX
ftr-472	740	10	intended	intend	VERB
ftr-472	740	11	in	in	ADP
ftr-472	740	12	this	this	DET
ftr-472	740	13	regard	regard	NOUN
ftr-472	740	14	,	,	PUNCT
ftr-472	740	15	and	and	CCONJ
ftr-472	740	16	this	this	DET
ftr-472	740	17	rule	rule	NOUN
ftr-472	740	18	has	have	AUX
ftr-472	740	19	also	also	ADV
ftr-472	740	20	been	be	AUX
ftr-472	740	21	criticized	criticize	VERB
ftr-472	740	22	by	by	ADP
ftr-472	740	23	commentators	commentator	NOUN
ftr-472	740	24	.	.	PUNCT
ftr-472	741	1	nysba	nysba	PROPN
ftr-472	741	2	report	report	PROPN
ftr-472	741	3	,	,	PUNCT
ftr-472	741	4	supra	supra	PROPN
ftr-472	741	5	.	.	PUNCT
ftr-472	742	1	92	92	NUM
ftr-472	742	2	.	.	PUNCT
ftr-472	743	1	once	once	ADV
ftr-472	743	2	adopted	adopt	VERB
ftr-472	743	3	,	,	PUNCT
ftr-472	743	4	either	either	CCONJ
ftr-472	743	5	method	method	NOUN
ftr-472	743	6	must	must	AUX
ftr-472	743	7	usually	usually	ADV
ftr-472	743	8	be	be	AUX
ftr-472	743	9	used	use	VERB
ftr-472	743	10	for	for	ADP
ftr-472	743	11	all	all	DET
ftr-472	743	12	subsequent	subsequent	ADJ
ftr-472	743	13	years	year	NOUN
ftr-472	743	14	.	.	PUNCT
ftr-472	744	1	regs	regs	PROPN
ftr-472	744	2	.	.	PUNCT
ftr-472	745	1	§	§	PROPN
ftr-472	745	2	1.882	1.882	NUM
ftr-472	745	3	-	-	PUNCT
ftr-472	745	4	5(b)(2	5(b)(2	NUM
ftr-472	745	5	)	)	PUNCT
ftr-472	745	6	;	;	PUNCT
ftr-472	746	1	prop	prop	NOUN
ftr-472	746	2	.	.	PUNCT
ftr-472	746	3	regs	regs	PROPN
ftr-472	746	4	.	.	PUNCT
ftr-472	747	1	§	§	PROPN
ftr-472	747	2	1.882	1.882	NUM
ftr-472	747	3	-	-	SYM
ftr-472	747	4	5(c)(3	5(c)(3	NUM
ftr-472	747	5	)	)	PUNCT
ftr-472	747	6	.	.	PUNCT
ftr-472	748	1	93	93	NUM
ftr-472	748	2	.	.	PUNCT
ftr-472	749	1	regs	regs	PROPN
ftr-472	749	2	.	.	PUNCT
ftr-472	750	1	§	§	PROPN
ftr-472	750	2	1.882	1.882	NUM
ftr-472	750	3	-	-	PUNCT
ftr-472	750	4	5(b)(2	5(b)(2	NUM
ftr-472	750	5	)	)	PUNCT
ftr-472	750	6	;	;	PUNCT
ftr-472	751	1	prop	prop	NOUN
ftr-472	751	2	.	.	PUNCT
ftr-472	751	3	regs	regs	PROPN
ftr-472	751	4	.	.	PUNCT
ftr-472	752	1	§	§	PROPN
ftr-472	752	2	1.882	1.882	NUM
ftr-472	752	3	-	-	SYM
ftr-472	752	4	5(c)(3	5(c)(3	NUM
ftr-472	752	5	)	)	PUNCT
ftr-472	752	6	.	.	PUNCT
ftr-472	753	1	for	for	ADP
ftr-472	753	2	a	a	DET
ftr-472	753	3	nonbanking	nonbanking	ADJ
ftr-472	753	4	business	business	NOUN
ftr-472	753	5	,	,	PUNCT
ftr-472	753	6	the	the	DET
ftr-472	753	7	fixed	fix	VERB
ftr-472	753	8	ratio	ratio	NOUN
ftr-472	753	9	is	be	AUX
ftr-472	753	10	50	50	NUM
ftr-472	753	11	%	%	NOUN
ftr-472	753	12	under	under	ADP
ftr-472	753	13	both	both	CCONJ
ftr-472	753	14	the	the	DET
ftr-472	753	15	1981	1981	NUM
ftr-472	753	16	regulations	regulation	NOUN
ftr-472	753	17	and	and	CCONJ
ftr-472	753	18	the	the	DET
ftr-472	753	19	1992	1992	NUM
ftr-472	753	20	proposed	propose	VERB
ftr-472	753	21	regulations	regulation	NOUN
ftr-472	753	22	.	.	PUNCT
ftr-472	754	1	a	a	DET
ftr-472	754	2	"	"	PUNCT
ftr-472	754	3	banking	banking	NOUN
ftr-472	754	4	business	business	NOUN
ftr-472	754	5	"	"	PUNCT
ftr-472	754	6	for	for	ADP
ftr-472	754	7	these	these	DET
ftr-472	754	8	purposes	purpose	NOUN
ftr-472	754	9	means	mean	VERB
ftr-472	754	10	a	a	DET
ftr-472	754	11	banking	banking	NOUN
ftr-472	754	12	,	,	PUNCT
ftr-472	754	13	financing	financing	NOUN
ftr-472	754	14	,	,	PUNCT
ftr-472	754	15	or	or	CCONJ
ftr-472	754	16	similar	similar	ADJ
ftr-472	754	17	business	business	NOUN
ftr-472	754	18	as	as	SCONJ
ftr-472	754	19	defined	define	VERB
ftr-472	754	20	in	in	ADP
ftr-472	754	21	reg	reg	NOUN
ftr-472	754	22	.	.	PUNCT
ftr-472	755	1	§	§	PROPN
ftr-472	755	2	1.864	1.864	NUM
ftr-472	755	3	-	-	SYM
ftr-472	755	4	4(c)(5)(i	4(c)(5)(i	NUM
ftr-472	755	5	)	)	PUNCT
ftr-472	755	6	.	.	PUNCT
ftr-472	756	1	see	see	VERB
ftr-472	756	2	supra	supra	PROPN
ftr-472	756	3	note	note	PROPN
ftr-472	756	4	11	11	NUM
ftr-472	756	5	.	.	PUNCT
ftr-472	757	1	94	94	NUM
ftr-472	757	2	.	.	PUNCT
ftr-472	758	1	the	the	DET
ftr-472	758	2	1992	1992	NUM
ftr-472	758	3	proposed	propose	VERB
ftr-472	758	4	regulations	regulation	NOUN
ftr-472	758	5	would	would	AUX
ftr-472	758	6	cap	cap	VERB
ftr-472	758	7	the	the	DET
ftr-472	758	8	actual	actual	ADJ
ftr-472	758	9	ratio	ratio	NOUN
ftr-472	758	10	at	at	ADP
ftr-472	758	11	96	96	NUM
ftr-472	758	12	%	%	NOUN
ftr-472	758	13	.	.	PUNCT
ftr-472	759	1	prop	prop	NOUN
ftr-472	759	2	.	.	PUNCT
ftr-472	759	3	regs	regs	PROPN
ftr-472	759	4	.	.	PUNCT
ftr-472	760	1	§	§	PROPN
ftr-472	760	2	1.882	1.882	NUM
ftr-472	760	3	-	-	SYM
ftr-472	760	4	5(c)(2)(i	5(c)(2)(i	NUM
ftr-472	760	5	)	)	PUNCT
ftr-472	760	6	.	.	PUNCT
ftr-472	761	1	the	the	DET
ftr-472	761	2	preamble	preamble	NOUN
ftr-472	761	3	to	to	ADP
ftr-472	761	4	the	the	DET
ftr-472	761	5	1992	1992	NUM
ftr-472	761	6	proposed	propose	VERB
ftr-472	761	7	regulations	regulation	NOUN
ftr-472	761	8	provides	provide	VERB
ftr-472	761	9	the	the	DET
ftr-472	761	10	following	follow	VERB
ftr-472	761	11	justification	justification	NOUN
ftr-472	761	12	:	:	PUNCT
ftr-472	761	13	at	at	ADP
ftr-472	761	14	present	present	ADJ
ftr-472	761	15	,	,	PUNCT
ftr-472	761	16	u.s	u.s	PROPN
ftr-472	761	17	.	.	PROPN
ftr-472	761	18	banks	bank	NOUN
ftr-472	761	19	generally	generally	ADV
ftr-472	761	20	are	be	AUX
ftr-472	761	21	required	require	VERB
ftr-472	761	22	to	to	PART
ftr-472	761	23	maintain	maintain	VERB
ftr-472	761	24	a	a	DET
ftr-472	761	25	"	"	PUNCT
ftr-472	761	26	leverage	leverage	NOUN
ftr-472	761	27	ratio	ratio	NOUN
ftr-472	761	28	"	"	PUNCT
ftr-472	761	29	(	(	PUNCT
ftr-472	761	30	i.e.	i.e.	X
ftr-472	761	31	,	,	PUNCT
ftr-472	761	32	equity	equity	NOUN
ftr-472	761	33	to	to	ADP
ftr-472	761	34	assets	asset	NOUN
ftr-472	761	35	)	)	PUNCT
ftr-472	761	36	of	of	ADP
ftr-472	761	37	4	4	NUM
ftr-472	761	38	%	%	NOUN
ftr-472	761	39	.	.	PUNCT
ftr-472	762	1	as	as	ADP
ftr-472	762	2	a	a	DET
ftr-472	762	3	result	result	NOUN
ftr-472	762	4	of	of	ADP
ftr-472	762	5	the	the	DET
ftr-472	762	6	passage	passage	NOUN
ftr-472	762	7	of	of	ADP
ftr-472	762	8	the	the	DET
ftr-472	762	9	federal	federal	ADJ
ftr-472	762	10	deposit	deposit	NOUN
ftr-472	762	11	insurance	insurance	NOUN
ftr-472	762	12	corporation	corporation	PROPN
ftr-472	762	13	improvement	improvement	PROPN
ftr-472	762	14	act	act	NOUN
ftr-472	762	15	of	of	ADP
ftr-472	762	16	1991	1991	NUM
ftr-472	762	17	,	,	PUNCT
ftr-472	762	18	the	the	DET
ftr-472	762	19	federal	federal	PROPN
ftr-472	762	20	reserve	reserve	PROPN
ftr-472	762	21	board	board	PROPN
ftr-472	762	22	and	and	CCONJ
ftr-472	762	23	the	the	DET
ftr-472	762	24	treasury	treasury	PROPN
ftr-472	762	25	department	department	PROPN
ftr-472	762	26	are	be	AUX
ftr-472	762	27	required	require	VERB
ftr-472	762	28	to	to	PART
ftr-472	762	29	prepare	prepare	VERB
ftr-472	762	30	,	,	PUNCT
ftr-472	762	31	for	for	ADP
ftr-472	762	32	submission	submission	NOUN
ftr-472	762	33	to	to	ADP
ftr-472	762	34	congress	congress	PROPN
ftr-472	762	35	,	,	PUNCT
ftr-472	762	36	a	a	DET
ftr-472	762	37	report	report	NOUN
ftr-472	762	38	providing	provide	VERB
ftr-472	762	39	guidelines	guideline	NOUN
ftr-472	762	40	for	for	ADP
ftr-472	762	41	florida	florida	PROPN
ftr-472	762	42	tax	tax	NOUN
ftr-472	762	43	review	review	NOUN
ftr-472	762	44	in	in	ADP
ftr-472	762	45	the	the	DET
ftr-472	762	46	third	third	ADJ
ftr-472	762	47	and	and	CCONJ
ftr-472	762	48	final	final	ADJ
ftr-472	762	49	step	step	NOUN
ftr-472	762	50	,	,	PUNCT
ftr-472	762	51	the	the	DET
ftr-472	762	52	u.s	u.s	PROPN
ftr-472	762	53	.	.	PROPN
ftr-472	762	54	interest	interest	NOUN
ftr-472	762	55	expense	expense	NOUN
ftr-472	762	56	is	be	AUX
ftr-472	762	57	calculated	calculate	VERB
ftr-472	762	58	as	as	ADP
ftr-472	762	59	the	the	DET
ftr-472	762	60	amount	amount	NOUN
ftr-472	762	61	of	of	ADP
ftr-472	762	62	u.s	u.s	PROPN
ftr-472	762	63	.	.	PROPN
ftr-472	762	64	liabilities	liability	NOUN
ftr-472	762	65	,	,	PUNCT
ftr-472	762	66	as	as	SCONJ
ftr-472	762	67	determined	determine	VERB
ftr-472	762	68	under	under	ADP
ftr-472	762	69	the	the	DET
ftr-472	762	70	second	second	ADJ
ftr-472	762	71	step	step	NOUN
ftr-472	762	72	,	,	PUNCT
ftr-472	762	73	multiplied	multiply	VERB
ftr-472	762	74	by	by	ADP
ftr-472	762	75	an	an	DET
ftr-472	762	76	appropriate	appropriate	ADJ
ftr-472	762	77	interest	interest	NOUN
ftr-472	762	78	rate	rate	NOUN
ftr-472	762	79	.	.	PUNCT
ftr-472	763	1	under	under	ADP
ftr-472	763	2	the	the	DET
ftr-472	763	3	1981	1981	NUM
ftr-472	763	4	regulations	regulation	NOUN
ftr-472	763	5	,	,	PUNCT
ftr-472	763	6	taxpayers	taxpayer	NOUN
ftr-472	763	7	have	have	VERB
ftr-472	763	8	the	the	DET
ftr-472	763	9	choice	choice	NOUN
ftr-472	763	10	of	of	ADP
ftr-472	763	11	using	use	VERB
ftr-472	763	12	either	either	CCONJ
ftr-472	763	13	the	the	DET
ftr-472	763	14	"	"	PUNCT
ftr-472	763	15	branch	branch	NOUN
ftr-472	763	16	book	book	NOUN
ftr-472	763	17	/	/	SYM
ftr-472	763	18	dollar	dollar	NOUN
ftr-472	763	19	pool	pool	NOUN
ftr-472	763	20	"	"	PUNCT
ftr-472	763	21	method	method	NOUN
ftr-472	763	22	or	or	CCONJ
ftr-472	763	23	the	the	DET
ftr-472	763	24	"	"	PUNCT
ftr-472	763	25	separate	separate	ADJ
ftr-472	763	26	currency	currency	NOUN
ftr-472	763	27	pools	pool	NOUN
ftr-472	763	28	"	"	PUNCT
ftr-472	763	29	method	method	NOUN
ftr-472	763	30	to	to	PART
ftr-472	763	31	perform	perform	VERB
ftr-472	763	32	this	this	DET
ftr-472	763	33	calculation	calculation	NOUN
ftr-472	763	34	.	.	PUNCT
ftr-472	764	1	the	the	DET
ftr-472	764	2	1992	1992	NUM
ftr-472	764	3	proposed	propose	VERB
ftr-472	764	4	regulations	regulation	NOUN
ftr-472	764	5	would	would	AUX
ftr-472	764	6	permit	permit	VERB
ftr-472	764	7	use	use	NOUN
ftr-472	764	8	only	only	ADV
ftr-472	764	9	of	of	ADP
ftr-472	764	10	a	a	DET
ftr-472	764	11	modified	modify	VERB
ftr-472	764	12	form	form	NOUN
ftr-472	764	13	of	of	ADP
ftr-472	764	14	the	the	DET
ftr-472	764	15	branch	branch	NOUN
ftr-472	764	16	book	book	NOUN
ftr-472	764	17	/	/	SYM
ftr-472	764	18	dollar	dollar	NOUN
ftr-472	764	19	pool	pool	NOUN
ftr-472	764	20	method	method	NOUN
ftr-472	764	21	.	.	PUNCT
ftr-472	765	1	in	in	ADP
ftr-472	765	2	general	general	ADJ
ftr-472	765	3	,	,	PUNCT
ftr-472	765	4	under	under	ADP
ftr-472	765	5	the	the	DET
ftr-472	765	6	branch	branch	NOUN
ftr-472	765	7	book	book	NOUN
ftr-472	765	8	/	/	SYM
ftr-472	765	9	dollar	dollar	NOUN
ftr-472	765	10	pool	pool	NOUN
ftr-472	765	11	method	method	NOUN
ftr-472	765	12	,	,	PUNCT
ftr-472	765	13	the	the	DET
ftr-472	765	14	amount	amount	NOUN
ftr-472	765	15	of	of	ADP
ftr-472	765	16	u.s	u.s	PROPN
ftr-472	765	17	.	.	PROPN
ftr-472	765	18	liabilities	liability	NOUN
ftr-472	765	19	computed	compute	VERB
ftr-472	765	20	in	in	ADP
ftr-472	765	21	step	step	NOUN
ftr-472	765	22	two	two	NUM
ftr-472	765	23	is	be	AUX
ftr-472	765	24	compared	compare	VERB
ftr-472	765	25	with	with	ADP
ftr-472	765	26	the	the	DET
ftr-472	765	27	amount	amount	NOUN
ftr-472	765	28	of	of	ADP
ftr-472	765	29	actual	actual	ADJ
ftr-472	765	30	liabilities	liability	NOUN
ftr-472	765	31	shown	show	VERB
ftr-472	765	32	(	(	PUNCT
ftr-472	765	33	or	or	CCONJ
ftr-472	765	34	,	,	PUNCT
ftr-472	765	35	under	under	ADP
ftr-472	765	36	the	the	DET
ftr-472	765	37	1992	1992	NUM
ftr-472	765	38	proposed	propose	VERB
ftr-472	765	39	regulations	regulation	NOUN
ftr-472	765	40	,	,	PUNCT
ftr-472	765	41	properly	properly	ADV
ftr-472	765	42	reflected	reflect	VERB
ftr-472	765	43	)	)	PUNCT
ftr-472	765	44	on	on	ADP
ftr-472	765	45	the	the	DET
ftr-472	765	46	books	book	NOUN
ftr-472	765	47	of	of	ADP
ftr-472	765	48	the	the	DET
ftr-472	765	49	u.s	u.s	PROPN
ftr-472	765	50	.	.	PROPN
ftr-472	765	51	branch	branch	PROPN
ftr-472	765	52	(	(	PUNCT
ftr-472	765	53	booked	book	VERB
ftr-472	765	54	liabilities).95	liabilities).95	NOUN
ftr-472	765	55	adjustments	adjustment	NOUN
ftr-472	765	56	are	be	AUX
ftr-472	765	57	then	then	ADV
ftr-472	765	58	made	make	VERB
ftr-472	765	59	based	base	VERB
ftr-472	765	60	on	on	ADP
ftr-472	765	61	whether	whether	SCONJ
ftr-472	765	62	the	the	DET
ftr-472	765	63	bank	bank	NOUN
ftr-472	765	64	is	be	AUX
ftr-472	765	65	considered	consider	VERB
ftr-472	765	66	to	to	PART
ftr-472	765	67	have	have	AUX
ftr-472	765	68	borrowed	borrow	VERB
ftr-472	765	69	in	in	ADP
ftr-472	765	70	the	the	DET
ftr-472	765	71	united	united	PROPN
ftr-472	765	72	states	states	PROPN
ftr-472	765	73	to	to	PART
ftr-472	765	74	fund	fund	VERB
ftr-472	765	75	activities	activity	NOUN
ftr-472	765	76	outside	outside	ADP
ftr-472	765	77	the	the	DET
ftr-472	765	78	united	united	PROPN
ftr-472	765	79	states	states	PROPN
ftr-472	765	80	(	(	PUNCT
ftr-472	765	81	that	that	ADV
ftr-472	765	82	is	is	ADV
ftr-472	765	83	,	,	PUNCT
ftr-472	765	84	the	the	DET
ftr-472	765	85	u.s	u.s	PROPN
ftr-472	765	86	.	.	PROPN
ftr-472	765	87	branch	branch	NOUN
ftr-472	765	88	is	be	AUX
ftr-472	765	89	overleveraged	overleverage	VERB
ftr-472	765	90	,	,	PUNCT
ftr-472	765	91	as	as	SCONJ
ftr-472	765	92	evidenced	evidence	VERB
ftr-472	765	93	by	by	ADP
ftr-472	765	94	the	the	DET
ftr-472	765	95	fact	fact	NOUN
ftr-472	765	96	that	that	SCONJ
ftr-472	765	97	booked	book	VERB
ftr-472	765	98	liabilities	liability	NOUN
ftr-472	765	99	exceed	exceed	VERB
ftr-472	765	100	u.s	u.s	PROPN
ftr-472	765	101	.	.	PROPN
ftr-472	765	102	liabilities	liability	NOUN
ftr-472	765	103	)	)	PUNCT
ftr-472	765	104	,	,	PUNCT
ftr-472	765	105	or	or	CCONJ
ftr-472	765	106	the	the	DET
ftr-472	765	107	u.s	u.s	PROPN
ftr-472	765	108	.	.	PROPN
ftr-472	765	109	branch	branch	NOUN
ftr-472	765	110	is	be	AUX
ftr-472	765	111	considered	consider	VERB
ftr-472	765	112	to	to	PART
ftr-472	765	113	be	be	AUX
ftr-472	765	114	funded	fund	VERB
ftr-472	765	115	in	in	ADP
ftr-472	765	116	part	part	NOUN
ftr-472	765	117	with	with	ADP
ftr-472	765	118	borrowings	borrowing	NOUN
ftr-472	765	119	by	by	ADP
ftr-472	765	120	the	the	DET
ftr-472	765	121	bank	bank	NOUN
ftr-472	765	122	outside	outside	ADP
ftr-472	765	123	the	the	DET
ftr-472	765	124	united	united	PROPN
ftr-472	765	125	states	states	PROPN
ftr-472	765	126	(	(	PUNCT
ftr-472	765	127	because	because	SCONJ
ftr-472	765	128	u.s	u.s	PROPN
ftr-472	765	129	.	.	PROPN
ftr-472	765	130	liabilities	liability	NOUN
ftr-472	765	131	exceed	exceed	VERB
ftr-472	765	132	booked	book	VERB
ftr-472	765	133	liabilities	liability	NOUN
ftr-472	765	134	,	,	PUNCT
ftr-472	765	135	indicating	indicate	VERB
ftr-472	765	136	that	that	SCONJ
ftr-472	765	137	the	the	DET
ftr-472	765	138	branch	branch	NOUN
ftr-472	765	139	is	be	AUX
ftr-472	765	140	underleveraged	underleveraged	ADJ
ftr-472	765	141	)	)	PUNCT
ftr-472	765	142	.	.	PUNCT
ftr-472	766	1	if	if	SCONJ
ftr-472	766	2	booked	book	VERB
ftr-472	766	3	liabilities	liability	NOUN
ftr-472	766	4	equal	equal	ADJ
ftr-472	766	5	or	or	CCONJ
ftr-472	766	6	exceed	exceed	VERB
ftr-472	766	7	u.s	u.s	PROPN
ftr-472	766	8	.	.	PROPN
ftr-472	766	9	liabilities	liability	NOUN
ftr-472	766	10	(	(	PUNCT
ftr-472	766	11	so	so	SCONJ
ftr-472	766	12	that	that	SCONJ
ftr-472	766	13	the	the	DET
ftr-472	766	14	branch	branch	NOUN
ftr-472	766	15	is	be	AUX
ftr-472	766	16	considered	consider	VERB
ftr-472	766	17	overleveraged	overleveraged	ADJ
ftr-472	766	18	)	)	PUNCT
ftr-472	766	19	,	,	PUNCT
ftr-472	766	20	the	the	DET
ftr-472	766	21	interest	interest	NOUN
ftr-472	766	22	expense	expense	NOUN
ftr-472	766	23	allocable	allocable	ADJ
ftr-472	766	24	to	to	ADP
ftr-472	766	25	the	the	DET
ftr-472	766	26	u.s	u.s	PROPN
ftr-472	766	27	.	.	PROPN
ftr-472	766	28	branch	branch	NOUN
ftr-472	766	29	is	be	AUX
ftr-472	766	30	based	base	VERB
ftr-472	766	31	on	on	ADP
ftr-472	766	32	the	the	DET
ftr-472	766	33	actual	actual	ADJ
ftr-472	766	34	interest	interest	NOUN
ftr-472	766	35	expense	expense	NOUN
ftr-472	766	36	of	of	ADP
ftr-472	766	37	the	the	DET
ftr-472	766	38	u.s	u.s	PROPN
ftr-472	766	39	.	.	PROPN
ftr-472	766	40	branch	branch	NOUN
ftr-472	766	41	on	on	ADP
ftr-472	766	42	booked	book	VERB
ftr-472	766	43	liabilities	liability	NOUN
ftr-472	766	44	,	,	PUNCT
ftr-472	766	45	reduced	reduce	VERB
ftr-472	766	46	to	to	PART
ftr-472	766	47	reflect	reflect	VERB
ftr-472	766	48	any	any	DET
ftr-472	766	49	excess	excess	NOUN
ftr-472	766	50	of	of	ADP
ftr-472	766	51	booked	book	VERB
ftr-472	766	52	liabilities	liability	NOUN
ftr-472	766	53	over	over	ADP
ftr-472	766	54	the	the	DET
ftr-472	766	55	u.s	u.s	PROPN
ftr-472	766	56	.	.	PROPN
ftr-472	766	57	liabilities	liability	NOUN
ftr-472	766	58	computed	compute	VERB
ftr-472	766	59	in	in	ADP
ftr-472	766	60	step	step	NOUN
ftr-472	766	61	two	two	NUM
ftr-472	766	62	.	.	PUNCT
ftr-472	767	1	96	96	NUM
ftr-472	767	2	in	in	ADP
ftr-472	767	3	contrast	contrast	NOUN
ftr-472	767	4	,	,	PUNCT
ftr-472	767	5	if	if	SCONJ
ftr-472	767	6	u.s	u.s	PROPN
ftr-472	767	7	.	.	PROPN
ftr-472	767	8	liabilities	liability	NOUN
ftr-472	767	9	exceed	exceed	VERB
ftr-472	767	10	booked	book	VERB
ftr-472	767	11	liabilities	liability	NOUN
ftr-472	767	12	,	,	PUNCT
ftr-472	767	13	the	the	DET
ftr-472	767	14	interest	interest	NOUN
ftr-472	767	15	expense	expense	NOUN
ftr-472	767	16	allocable	allocable	ADJ
ftr-472	767	17	to	to	ADP
ftr-472	767	18	the	the	DET
ftr-472	767	19	u.s	u.s	PROPN
ftr-472	767	20	.	.	PROPN
ftr-472	767	21	branch	branch	NOUN
ftr-472	767	22	consists	consist	VERB
ftr-472	767	23	of	of	ADP
ftr-472	767	24	two	two	NUM
ftr-472	767	25	components	component	NOUN
ftr-472	767	26	:	:	PUNCT
ftr-472	767	27	(	(	PUNCT
ftr-472	767	28	1	1	X
ftr-472	767	29	)	)	PUNCT
ftr-472	767	30	the	the	DET
ftr-472	767	31	interest	interest	NOUN
ftr-472	767	32	expense	expense	NOUN
ftr-472	767	33	on	on	ADP
ftr-472	767	34	booked	book	VERB
ftr-472	767	35	liabilities	liability	NOUN
ftr-472	767	36	,	,	PUNCT
ftr-472	767	37	plus	plus	CCONJ
ftr-472	767	38	(	(	PUNCT
ftr-472	767	39	2	2	X
ftr-472	767	40	)	)	PUNCT
ftr-472	767	41	determining	determine	VERB
ftr-472	767	42	whether	whether	SCONJ
ftr-472	767	43	the	the	DET
ftr-472	767	44	capital	capital	NOUN
ftr-472	767	45	of	of	ADP
ftr-472	767	46	foreign	foreign	ADJ
ftr-472	767	47	banks	bank	NOUN
ftr-472	767	48	conducting	conduct	VERB
ftr-472	767	49	banking	banking	NOUN
ftr-472	767	50	operations	operation	NOUN
ftr-472	767	51	in	in	ADP
ftr-472	767	52	the	the	DET
ftr-472	767	53	united	united	PROPN
ftr-472	767	54	states	states	PROPN
ftr-472	767	55	is	be	AUX
ftr-472	767	56	equivalent	equivalent	ADJ
ftr-472	767	57	to	to	ADP
ftr-472	767	58	the	the	DET
ftr-472	767	59	capital	capital	NOUN
ftr-472	767	60	standard	standard	NOUN
ftr-472	767	61	for	for	ADP
ftr-472	767	62	u.s	u.s	PROPN
ftr-472	767	63	.	.	PROPN
ftr-472	767	64	banks	bank	NOUN
ftr-472	767	65	.	.	PUNCT
ftr-472	768	1	57	57	NUM
ftr-472	768	2	fed	fed	PROPN
ftr-472	768	3	.	.	PUNCT
ftr-472	769	1	reg	reg	PROPN
ftr-472	769	2	.	.	PUNCT
ftr-472	770	1	15039	15039	NUM
ftr-472	770	2	-	-	SYM
ftr-472	770	3	40	40	NUM
ftr-472	770	4	(	(	PUNCT
ftr-472	770	5	1992	1992	NUM
ftr-472	770	6	)	)	PUNCT
ftr-472	770	7	.	.	PUNCT
ftr-472	771	1	see	see	VERB
ftr-472	771	2	nysba	nysba	PROPN
ftr-472	771	3	report	report	NOUN
ftr-472	771	4	,	,	PUNCT
ftr-472	771	5	supra	supra	PROPN
ftr-472	771	6	note	note	NOUN
ftr-472	771	7	91	91	NUM
ftr-472	771	8	,	,	PUNCT
ftr-472	771	9	for	for	ADP
ftr-472	771	10	a	a	DET
ftr-472	771	11	critique	critique	NOUN
ftr-472	771	12	of	of	ADP
ftr-472	771	13	this	this	DET
ftr-472	771	14	cap	cap	NOUN
ftr-472	771	15	.	.	PUNCT
ftr-472	772	1	95	95	NUM
ftr-472	772	2	.	.	PUNCT
ftr-472	773	1	the	the	DET
ftr-472	773	2	1992	1992	NUM
ftr-472	773	3	proposed	propose	VERB
ftr-472	773	4	regulations	regulation	NOUN
ftr-472	773	5	contain	contain	VERB
ftr-472	773	6	extensive	extensive	ADJ
ftr-472	773	7	rules	rule	NOUN
ftr-472	773	8	for	for	ADP
ftr-472	773	9	determining	determine	VERB
ftr-472	773	10	whether	whether	SCONJ
ftr-472	773	11	a	a	DET
ftr-472	773	12	liability	liability	NOUN
ftr-472	773	13	is	be	AUX
ftr-472	773	14	a	a	DET
ftr-472	773	15	booked	book	VERB
ftr-472	773	16	liability	liability	NOUN
ftr-472	773	17	.	.	PUNCT
ftr-472	774	1	prop	prop	NOUN
ftr-472	774	2	.	.	PUNCT
ftr-472	774	3	regs	regs	PROPN
ftr-472	774	4	.	.	PUNCT
ftr-472	775	1	§	§	PROPN
ftr-472	775	2	1.882	1.882	NUM
ftr-472	775	3	-	-	SYM
ftr-472	775	4	5(d)(2	5(d)(2	NUM
ftr-472	775	5	)	)	PUNCT
ftr-472	775	6	.	.	PUNCT
ftr-472	776	1	these	these	DET
ftr-472	776	2	rules	rule	NOUN
ftr-472	776	3	include	include	VERB
ftr-472	776	4	special	special	ADJ
ftr-472	776	5	provisions	provision	NOUN
ftr-472	776	6	relating	relate	VERB
ftr-472	776	7	to	to	ADP
ftr-472	776	8	(	(	PUNCT
ftr-472	776	9	1	1	X
ftr-472	776	10	)	)	PUNCT
ftr-472	776	11	liabilities	liability	NOUN
ftr-472	776	12	of	of	ADP
ftr-472	776	13	shell	shell	ADJ
ftr-472	776	14	branches	branch	NOUN
ftr-472	776	15	located	locate	VERB
ftr-472	776	16	in	in	ADP
ftr-472	776	17	the	the	DET
ftr-472	776	18	bahamas	bahamas	PROPN
ftr-472	776	19	or	or	CCONJ
ftr-472	776	20	cayman	cayman	PROPN
ftr-472	776	21	islands	island	NOUN
ftr-472	776	22	(	(	PUNCT
ftr-472	776	23	see	see	INTJ
ftr-472	776	24	supra	supra	PROPN
ftr-472	776	25	note	note	PROPN
ftr-472	776	26	18	18	NUM
ftr-472	776	27	)	)	PUNCT
ftr-472	776	28	,	,	PUNCT
ftr-472	776	29	(	(	PUNCT
ftr-472	776	30	2	2	X
ftr-472	776	31	)	)	PUNCT
ftr-472	776	32	high	high	ADJ
ftr-472	776	33	interest	interest	NOUN
ftr-472	776	34	rate	rate	NOUN
ftr-472	776	35	liabilities	liability	NOUN
ftr-472	776	36	,	,	PUNCT
ftr-472	776	37	and	and	CCONJ
ftr-472	776	38	(	(	PUNCT
ftr-472	776	39	3	3	X
ftr-472	776	40	)	)	PUNCT
ftr-472	776	41	situations	situation	NOUN
ftr-472	776	42	where	where	SCONJ
ftr-472	776	43	there	there	PRON
ftr-472	776	44	is	be	VERB
ftr-472	776	45	a	a	DET
ftr-472	776	46	significant	significant	ADJ
ftr-472	776	47	discrepancy	discrepancy	NOUN
ftr-472	776	48	between	between	ADP
ftr-472	776	49	the	the	DET
ftr-472	776	50	currency	currency	NOUN
ftr-472	776	51	denomination	denomination	NOUN
ftr-472	776	52	of	of	ADP
ftr-472	776	53	booked	book	VERB
ftr-472	776	54	liabilities	liability	NOUN
ftr-472	776	55	and	and	CCONJ
ftr-472	776	56	the	the	DET
ftr-472	776	57	currency	currency	NOUN
ftr-472	776	58	denomination	denomination	NOUN
ftr-472	776	59	of	of	ADP
ftr-472	776	60	u.s	u.s	PROPN
ftr-472	776	61	.	.	PROPN
ftr-472	776	62	assets	asset	NOUN
ftr-472	776	63	.	.	PUNCT
ftr-472	777	1	96	96	NUM
ftr-472	777	2	.	.	PUNCT
ftr-472	778	1	in	in	ADP
ftr-472	778	2	this	this	DET
ftr-472	778	3	case	case	NOUN
ftr-472	778	4	,	,	PUNCT
ftr-472	778	5	the	the	DET
ftr-472	778	6	u.s	u.s	PROPN
ftr-472	778	7	.	.	PROPN
ftr-472	778	8	interest	interest	NOUN
ftr-472	778	9	expense	expense	NOUN
ftr-472	778	10	under	under	ADP
ftr-472	778	11	the	the	DET
ftr-472	778	12	1981	1981	NUM
ftr-472	778	13	regulations	regulation	NOUN
ftr-472	778	14	equals	equal	VERB
ftr-472	778	15	the	the	DET
ftr-472	778	16	product	product	NOUN
ftr-472	778	17	of	of	ADP
ftr-472	778	18	the	the	DET
ftr-472	778	19	average	average	ADJ
ftr-472	778	20	u.s	u.s	PROPN
ftr-472	778	21	.	.	PROPN
ftr-472	778	22	liabilities	liability	NOUN
ftr-472	778	23	for	for	ADP
ftr-472	778	24	the	the	DET
ftr-472	778	25	year	year	NOUN
ftr-472	778	26	and	and	CCONJ
ftr-472	778	27	the	the	DET
ftr-472	778	28	average	average	ADJ
ftr-472	778	29	interest	interest	NOUN
ftr-472	778	30	rate	rate	NOUN
ftr-472	778	31	for	for	ADP
ftr-472	778	32	the	the	DET
ftr-472	778	33	year	year	NOUN
ftr-472	778	34	on	on	ADP
ftr-472	778	35	the	the	DET
ftr-472	778	36	branch	branch	NOUN
ftr-472	778	37	's	's	PART
ftr-472	778	38	booked	book	VERB
ftr-472	778	39	liabilities	liability	NOUN
ftr-472	778	40	.	.	PUNCT
ftr-472	779	1	regs	regs	PROPN
ftr-472	779	2	.	.	PUNCT
ftr-472	780	1	§	§	PROPN
ftr-472	780	2	1.882	1.882	NUM
ftr-472	780	3	-	-	SYM
ftr-472	780	4	5(b)(3)(i)(a	5(b)(3)(i)(a	NUM
ftr-472	780	5	)	)	PUNCT
ftr-472	780	6	.	.	PUNCT
ftr-472	781	1	the	the	DET
ftr-472	781	2	1992	1992	NUM
ftr-472	781	3	proposed	propose	VERB
ftr-472	781	4	regulations	regulation	NOUN
ftr-472	781	5	would	would	AUX
ftr-472	781	6	modify	modify	VERB
ftr-472	781	7	this	this	DET
ftr-472	781	8	calculation	calculation	NOUN
ftr-472	781	9	by	by	ADP
ftr-472	781	10	providing	provide	VERB
ftr-472	781	11	that	that	SCONJ
ftr-472	781	12	u.s	u.s	PROPN
ftr-472	781	13	.	.	PROPN
ftr-472	781	14	interest	interest	NOUN
ftr-472	781	15	expense	expense	NOUN
ftr-472	781	16	equals	equal	VERB
ftr-472	781	17	the	the	DET
ftr-472	781	18	interest	interest	NOUN
ftr-472	781	19	expense	expense	NOUN
ftr-472	781	20	paid	pay	VERB
ftr-472	781	21	or	or	CCONJ
ftr-472	781	22	accrued	accrue	VERB
ftr-472	781	23	by	by	ADP
ftr-472	781	24	the	the	DET
ftr-472	781	25	u.s	u.s	PROPN
ftr-472	781	26	.	.	PROPN
ftr-472	781	27	branch	branch	NOUN
ftr-472	781	28	in	in	ADP
ftr-472	781	29	respect	respect	NOUN
ftr-472	781	30	of	of	ADP
ftr-472	781	31	booked	book	VERB
ftr-472	781	32	liabilities	liability	NOUN
ftr-472	781	33	,	,	PUNCT
ftr-472	781	34	multiplied	multiply	VERB
ftr-472	781	35	by	by	ADP
ftr-472	781	36	a	a	DET
ftr-472	781	37	"	"	PUNCT
ftr-472	781	38	scaling	scale	VERB
ftr-472	781	39	ratio	ratio	NOUN
ftr-472	781	40	.	.	PUNCT
ftr-472	781	41	"	"	PUNCT
ftr-472	782	1	the	the	DET
ftr-472	782	2	scaling	scale	VERB
ftr-472	782	3	ratio	ratio	NOUN
ftr-472	782	4	is	be	AUX
ftr-472	782	5	a	a	DET
ftr-472	782	6	fraction	fraction	NOUN
ftr-472	782	7	,	,	PUNCT
ftr-472	782	8	the	the	DET
ftr-472	782	9	numerator	numerator	NOUN
ftr-472	782	10	of	of	ADP
ftr-472	782	11	which	which	PRON
ftr-472	782	12	is	be	AUX
ftr-472	782	13	booked	book	VERB
ftr-472	782	14	liabilities	liability	NOUN
ftr-472	782	15	less	less	ADJ
ftr-472	782	16	u.s	u.s	PROPN
ftr-472	782	17	.	.	PROPN
ftr-472	782	18	liabilities	liability	NOUN
ftr-472	782	19	(	(	PUNCT
ftr-472	782	20	as	as	SCONJ
ftr-472	782	21	determined	determine	VERB
ftr-472	782	22	under	under	ADP
ftr-472	782	23	step	step	NOUN
ftr-472	782	24	2	2	NUM
ftr-472	782	25	)	)	PUNCT
ftr-472	782	26	and	and	CCONJ
ftr-472	782	27	the	the	DET
ftr-472	782	28	denominator	denominator	NOUN
ftr-472	782	29	of	of	ADP
ftr-472	782	30	which	which	PRON
ftr-472	782	31	is	be	AUX
ftr-472	782	32	booked	book	VERB
ftr-472	782	33	liabilities	liability	NOUN
ftr-472	782	34	.	.	PUNCT
ftr-472	783	1	prop	prop	NOUN
ftr-472	783	2	.	.	PUNCT
ftr-472	783	3	regs	regs	PROPN
ftr-472	783	4	.	.	PUNCT
ftr-472	784	1	§	§	PROPN
ftr-472	784	2	1.882	1.882	NUM
ftr-472	784	3	-	-	SYM
ftr-472	784	4	5(d)(3	5(d)(3	NUM
ftr-472	784	5	)	)	PUNCT
ftr-472	784	6	.	.	PUNCT
ftr-472	785	1	[	[	X
ftr-472	785	2	vol	vol	NOUN
ftr-472	785	3	.	.	PUNCT
ftr-472	785	4	2:1	2:1	NUM
ftr-472	785	5	19941	19941	NUM
ftr-472	785	6	u.s	u.s	PROPN
ftr-472	785	7	.	.	PROPN
ftr-472	785	8	federal	federal	PROPN
ftr-472	785	9	income	income	NOUN
ftr-472	785	10	taxation	taxation	NOUN
ftr-472	785	11	of	of	ADP
ftr-472	785	12	u.s	u.s	PROPN
ftr-472	785	13	.	.	PROPN
ftr-472	785	14	branches	branch	NOUN
ftr-472	785	15	of	of	ADP
ftr-472	785	16	foreign	foreign	ADJ
ftr-472	785	17	banks	bank	NOUN
ftr-472	785	18	41	41	NUM
ftr-472	785	19	interest	interest	NOUN
ftr-472	785	20	computed	compute	VERB
ftr-472	785	21	on	on	ADP
ftr-472	785	22	the	the	DET
ftr-472	785	23	excess	excess	NOUN
ftr-472	785	24	of	of	ADP
ftr-472	785	25	u.s	u.s	PROPN
ftr-472	785	26	.	.	PROPN
ftr-472	785	27	liabilities	liability	NOUN
ftr-472	785	28	over	over	ADP
ftr-472	785	29	booked	book	VERB
ftr-472	785	30	liabilities	liability	NOUN
ftr-472	785	31	(	(	PUNCT
ftr-472	785	32	excess	excess	ADJ
ftr-472	785	33	liabilities).97	liabilities).97	NOUN
ftr-472	785	34	as	as	ADP
ftr-472	785	35	an	an	DET
ftr-472	785	36	alternative	alternative	NOUN
ftr-472	785	37	to	to	ADP
ftr-472	785	38	the	the	DET
ftr-472	785	39	branch	branch	NOUN
ftr-472	785	40	book	book	NOUN
ftr-472	785	41	/	/	SYM
ftr-472	785	42	dollar	dollar	NOUN
ftr-472	785	43	pool	pool	NOUN
ftr-472	785	44	method	method	NOUN
ftr-472	785	45	,	,	PUNCT
ftr-472	785	46	the	the	DET
ftr-472	785	47	1981	1981	NUM
ftr-472	785	48	regulations	regulation	NOUN
ftr-472	785	49	permit	permit	VERB
ftr-472	785	50	taxpayers	taxpayer	NOUN
ftr-472	785	51	to	to	PART
ftr-472	785	52	elect	elect	VERB
ftr-472	785	53	a	a	DET
ftr-472	785	54	"	"	PUNCT
ftr-472	785	55	separate	separate	ADJ
ftr-472	785	56	currency	currency	NOUN
ftr-472	785	57	pools	pool	NOUN
ftr-472	785	58	method	method	NOUN
ftr-472	785	59	,	,	PUNCT
ftr-472	785	60	"	"	PUNCT
ftr-472	785	61	under	under	ADP
ftr-472	785	62	which	which	PRON
ftr-472	785	63	interest	interest	NOUN
ftr-472	785	64	expense	expense	NOUN
ftr-472	785	65	is	be	AUX
ftr-472	785	66	separately	separately	ADV
ftr-472	785	67	computed	compute	VERB
ftr-472	785	68	for	for	ADP
ftr-472	785	69	each	each	DET
ftr-472	785	70	currency	currency	NOUN
ftr-472	785	71	in	in	ADP
ftr-472	785	72	which	which	PRON
ftr-472	785	73	the	the	DET
ftr-472	785	74	branch	branch	NOUN
ftr-472	785	75	has	have	AUX
ftr-472	785	76	borrowed	borrow	VERB
ftr-472	785	77	.	.	PUNCT
ftr-472	786	1	in	in	ADP
ftr-472	786	2	general	general	ADJ
ftr-472	786	3	,	,	PUNCT
ftr-472	786	4	under	under	ADP
ftr-472	786	5	the	the	DET
ftr-472	786	6	separate	separate	ADJ
ftr-472	786	7	currency	currency	NOUN
ftr-472	786	8	pools	pool	NOUN
ftr-472	786	9	method	method	NOUN
ftr-472	786	10	,	,	PUNCT
ftr-472	786	11	u.s	u.s	PROPN
ftr-472	786	12	.	.	PROPN
ftr-472	786	13	interest	interest	NOUN
ftr-472	786	14	expense	expense	NOUN
ftr-472	786	15	equals	equal	VERB
ftr-472	786	16	the	the	DET
ftr-472	786	17	product	product	NOUN
ftr-472	786	18	of	of	ADP
ftr-472	786	19	booked	book	VERB
ftr-472	786	20	liabilities	liability	NOUN
ftr-472	786	21	in	in	ADP
ftr-472	786	22	a	a	DET
ftr-472	786	23	particular	particular	ADJ
ftr-472	786	24	currency	currency	NOUN
ftr-472	786	25	,	,	PUNCT
ftr-472	786	26	as	as	ADP
ftr-472	786	27	adjusted,9	adjusted,9	X
ftr-472	786	28	"	"	PUNCT
ftr-472	786	29	and	and	CCONJ
ftr-472	786	30	the	the	DET
ftr-472	786	31	foreign	foreign	ADJ
ftr-472	786	32	corporation	corporation	NOUN
ftr-472	786	33	's	's	PART
ftr-472	786	34	average	average	ADJ
ftr-472	786	35	worldwide	worldwide	ADJ
ftr-472	786	36	interest	interest	NOUN
ftr-472	786	37	rate	rate	NOUN
ftr-472	786	38	for	for	ADP
ftr-472	786	39	that	that	DET
ftr-472	786	40	particular	particular	ADJ
ftr-472	786	41	currency	currency	NOUN
ftr-472	786	42	.	.	PUNCT
ftr-472	787	1	the	the	DET
ftr-472	787	2	1992	1992	NUM
ftr-472	787	3	proposed	propose	VERB
ftr-472	787	4	regulations	regulation	NOUN
ftr-472	787	5	would	would	AUX
ftr-472	787	6	eliminate	eliminate	VERB
ftr-472	787	7	the	the	DET
ftr-472	787	8	separate	separate	ADJ
ftr-472	787	9	currency	currency	NOUN
ftr-472	787	10	pools	pool	NOUN
ftr-472	787	11	method	method	NOUN
ftr-472	787	12	.	.	PUNCT
ftr-472	787	13	"	"	PUNCT
ftr-472	788	1	the	the	DET
ftr-472	788	2	interest	interest	NOUN
ftr-472	788	3	allocation	allocation	NOUN
ftr-472	788	4	regulations	regulation	NOUN
ftr-472	788	5	require	require	VERB
ftr-472	788	6	all	all	DET
ftr-472	788	7	inter	inter	ADJ
ftr-472	788	8	-	-	ADJ
ftr-472	788	9	branch	branch	ADJ
ftr-472	788	10	transactions	transaction	NOUN
ftr-472	788	11	to	to	PART
ftr-472	788	12	be	be	AUX
ftr-472	788	13	disregarded	disregard	VERB
ftr-472	788	14	in	in	ADP
ftr-472	788	15	applying	apply	VERB
ftr-472	788	16	the	the	DET
ftr-472	788	17	three	three	NUM
ftr-472	788	18	-	-	PUNCT
ftr-472	788	19	step	step	NOUN
ftr-472	788	20	formula	formula	NOUN
ftr-472	788	21	.	.	PUNCT
ftr-472	789	1	thus	thus	ADV
ftr-472	789	2	,	,	PUNCT
ftr-472	789	3	loans	loan	NOUN
ftr-472	789	4	between	between	ADP
ftr-472	789	5	the	the	DET
ftr-472	789	6	u.s	u.s	PROPN
ftr-472	789	7	.	.	PROPN
ftr-472	789	8	branch	branch	PROPN
ftr-472	789	9	and	and	CCONJ
ftr-472	789	10	the	the	DET
ftr-472	789	11	home	home	NOUN
ftr-472	789	12	office	office	NOUN
ftr-472	789	13	are	be	AUX
ftr-472	789	14	ignored	ignore	VERB
ftr-472	789	15	for	for	ADP
ftr-472	789	16	purposes	purpose	NOUN
ftr-472	789	17	of	of	ADP
ftr-472	789	18	determining	determine	VERB
ftr-472	789	19	the	the	DET
ftr-472	789	20	u.s	u.s	PROPN
ftr-472	789	21	.	.	PROPN
ftr-472	789	22	assets	asset	NOUN
ftr-472	789	23	,	,	PUNCT
ftr-472	789	24	u.s	u.s	PROPN
ftr-472	789	25	.	.	PROPN
ftr-472	789	26	liabilities	liability	NOUN
ftr-472	789	27	,	,	PUNCT
ftr-472	789	28	booked	book	VERB
ftr-472	789	29	liabilities	liability	NOUN
ftr-472	789	30	,	,	PUNCT
ftr-472	789	31	and	and	CCONJ
ftr-472	789	32	interest	interest	NOUN
ftr-472	789	33	expense	expense	NOUN
ftr-472	789	34	on	on	ADP
ftr-472	789	35	booked	book	VERB
ftr-472	789	36	liabilities	liability	NOUN
ftr-472	789	37	.	.	PUNCT
ftr-472	790	1	°	°	ADP
ftr-472	790	2	°	°	NOUN
ftr-472	790	3	2	2	NUM
ftr-472	790	4	.	.	PUNCT
ftr-472	790	5	policies	policy	NOUN
ftr-472	790	6	underlying	underlie	VERB
ftr-472	790	7	the	the	DET
ftr-472	790	8	interest	interest	NOUN
ftr-472	790	9	allocation	allocation	NOUN
ftr-472	790	10	regulations.-at	regulations.-at	VERB
ftr-472	790	11	first	first	ADJ
ftr-472	790	12	blush	blush	NOUN
ftr-472	790	13	,	,	PUNCT
ftr-472	790	14	the	the	DET
ftr-472	790	15	interest	interest	NOUN
ftr-472	790	16	allocation	allocation	NOUN
ftr-472	790	17	regulations	regulation	NOUN
ftr-472	790	18	appear	appear	VERB
ftr-472	790	19	to	to	PART
ftr-472	790	20	be	be	AUX
ftr-472	790	21	complicated	complicated	ADJ
ftr-472	790	22	and	and	CCONJ
ftr-472	790	23	unwieldy	unwieldy	ADJ
ftr-472	790	24	,	,	PUNCT
ftr-472	790	25	both	both	CCONJ
ftr-472	790	26	in	in	ADP
ftr-472	790	27	concept	concept	NOUN
ftr-472	790	28	and	and	CCONJ
ftr-472	790	29	in	in	ADP
ftr-472	790	30	practice	practice	NOUN
ftr-472	790	31	.	.	PUNCT
ftr-472	791	1	closer	close	ADJ
ftr-472	791	2	examination	examination	NOUN
ftr-472	791	3	of	of	ADP
ftr-472	791	4	the	the	DET
ftr-472	791	5	regula97	regula97	NOUN
ftr-472	791	6	.	.	PUNCT
ftr-472	792	1	under	under	ADP
ftr-472	792	2	the	the	DET
ftr-472	792	3	1981	1981	NUM
ftr-472	792	4	regulations	regulation	NOUN
ftr-472	792	5	,	,	PUNCT
ftr-472	792	6	component	component	NOUN
ftr-472	792	7	(	(	PUNCT
ftr-472	792	8	2	2	X
ftr-472	792	9	)	)	PUNCT
ftr-472	792	10	generally	generally	ADV
ftr-472	792	11	is	be	AUX
ftr-472	792	12	calculated	calculate	VERB
ftr-472	792	13	using	use	VERB
ftr-472	792	14	either	either	CCONJ
ftr-472	792	15	the	the	DET
ftr-472	792	16	average	average	ADJ
ftr-472	792	17	interest	interest	NOUN
ftr-472	792	18	rate	rate	NOUN
ftr-472	792	19	on	on	ADP
ftr-472	792	20	u.s	u.s	PROPN
ftr-472	792	21	.	.	PROPN
ftr-472	792	22	dollar	dollar	NOUN
ftr-472	792	23	liabilities	liability	NOUN
ftr-472	792	24	shown	show	VERB
ftr-472	792	25	on	on	ADP
ftr-472	792	26	the	the	DET
ftr-472	792	27	books	book	NOUN
ftr-472	792	28	of	of	ADP
ftr-472	792	29	the	the	DET
ftr-472	792	30	bank	bank	NOUN
ftr-472	792	31	's	's	PART
ftr-472	792	32	non	non	PROPN
ftr-472	792	33	-	-	ADJ
ftr-472	792	34	u.s	u.s	PROPN
ftr-472	792	35	.	.	PROPN
ftr-472	792	36	offices	office	NOUN
ftr-472	792	37	or	or	CCONJ
ftr-472	792	38	,	,	PUNCT
ftr-472	792	39	if	if	SCONJ
ftr-472	792	40	this	this	DET
ftr-472	792	41	rate	rate	NOUN
ftr-472	792	42	is	be	AUX
ftr-472	792	43	not	not	PART
ftr-472	792	44	reasonably	reasonably	ADV
ftr-472	792	45	determinable	determinable	ADJ
ftr-472	792	46	,	,	PUNCT
ftr-472	792	47	using	use	VERB
ftr-472	792	48	a	a	DET
ftr-472	792	49	method	method	NOUN
ftr-472	792	50	that	that	PRON
ftr-472	792	51	reasonably	reasonably	ADV
ftr-472	792	52	approximates	approximate	VERB
ftr-472	792	53	the	the	DET
ftr-472	792	54	actual	actual	ADJ
ftr-472	792	55	rate	rate	NOUN
ftr-472	792	56	(	(	PUNCT
ftr-472	792	57	such	such	ADJ
ftr-472	792	58	as	as	ADP
ftr-472	792	59	a	a	DET
ftr-472	792	60	libor	libor	PROPN
ftr-472	792	61	-	-	PUNCT
ftr-472	792	62	based	base	VERB
ftr-472	792	63	rate	rate	NOUN
ftr-472	792	64	)	)	PUNCT
ftr-472	792	65	that	that	PRON
ftr-472	792	66	is	be	AUX
ftr-472	792	67	consistently	consistently	ADV
ftr-472	792	68	applied	apply	VERB
ftr-472	792	69	from	from	ADP
ftr-472	792	70	year	year	NOUN
ftr-472	792	71	to	to	ADP
ftr-472	792	72	year	year	NOUN
ftr-472	792	73	.	.	PUNCT
ftr-472	793	1	regs	regs	PROPN
ftr-472	793	2	.	.	PUNCT
ftr-472	794	1	§	§	PROPN
ftr-472	794	2	1.882	1.882	NUM
ftr-472	794	3	-	-	SYM
ftr-472	794	4	5(b)(3)(i)(b	5(b)(3)(i)(b	NUM
ftr-472	794	5	)	)	PUNCT
ftr-472	794	6	.	.	PUNCT
ftr-472	795	1	the	the	DET
ftr-472	795	2	1992	1992	NUM
ftr-472	795	3	proposed	propose	VERB
ftr-472	795	4	regulations	regulation	NOUN
ftr-472	795	5	arc	arc	VERB
ftr-472	795	6	generally	generally	ADV
ftr-472	795	7	less	less	ADV
ftr-472	795	8	favorable	favorable	ADJ
ftr-472	795	9	in	in	ADP
ftr-472	795	10	that	that	DET
ftr-472	795	11	component	component	NOUN
ftr-472	795	12	(	(	PUNCT
ftr-472	795	13	2	2	NUM
ftr-472	795	14	)	)	PUNCT
ftr-472	795	15	would	would	AUX
ftr-472	795	16	be	be	AUX
ftr-472	795	17	computed	compute	VERB
ftr-472	795	18	at	at	ADP
ftr-472	795	19	a	a	DET
ftr-472	795	20	rate	rate	NOUN
ftr-472	795	21	equal	equal	ADJ
ftr-472	795	22	to	to	ADP
ftr-472	795	23	90	90	NUM
ftr-472	795	24	%	%	NOUN
ftr-472	795	25	of	of	ADP
ftr-472	795	26	the	the	DET
ftr-472	795	27	daily	daily	ADJ
ftr-472	795	28	average	average	NOUN
ftr-472	795	29	for	for	ADP
ftr-472	795	30	the	the	DET
ftr-472	795	31	taxable	taxable	ADJ
ftr-472	795	32	year	year	NOUN
ftr-472	795	33	of	of	ADP
ftr-472	795	34	libor	libor	PROPN
ftr-472	795	35	for	for	ADP
ftr-472	795	36	demand	demand	NOUN
ftr-472	795	37	deposits	deposit	NOUN
ftr-472	795	38	.	.	PUNCT
ftr-472	796	1	(	(	PUNCT
ftr-472	796	2	in	in	ADP
ftr-472	796	3	the	the	DET
ftr-472	796	4	case	case	NOUN
ftr-472	796	5	of	of	ADP
ftr-472	796	6	taxpayers	taxpayer	NOUN
ftr-472	796	7	other	other	ADJ
ftr-472	796	8	than	than	ADP
ftr-472	796	9	banks	bank	NOUN
ftr-472	796	10	,	,	PUNCT
ftr-472	796	11	under	under	ADP
ftr-472	796	12	the	the	DET
ftr-472	796	13	1992	1992	NUM
ftr-472	796	14	proposed	propose	VERB
ftr-472	796	15	regulations	regulation	NOUN
ftr-472	796	16	,	,	PUNCT
ftr-472	796	17	the	the	DET
ftr-472	796	18	interest	interest	NOUN
ftr-472	796	19	rate	rate	NOUN
ftr-472	796	20	used	use	VERB
ftr-472	796	21	for	for	ADP
ftr-472	796	22	component	component	NOUN
ftr-472	796	23	(	(	PUNCT
ftr-472	796	24	2	2	NUM
ftr-472	796	25	)	)	PUNCT
ftr-472	796	26	would	would	AUX
ftr-472	796	27	be	be	AUX
ftr-472	796	28	110	110	NUM
ftr-472	796	29	%	%	NOUN
ftr-472	796	30	of	of	ADP
ftr-472	796	31	libor	libor	PROPN
ftr-472	796	32	.	.	PUNCT
ftr-472	796	33	)	)	PUNCT
ftr-472	797	1	prop	prop	NOUN
ftr-472	797	2	.	.	PUNCT
ftr-472	797	3	regs	regs	PROPN
ftr-472	797	4	.	.	PUNCT
ftr-472	798	1	§	§	PROPN
ftr-472	798	2	1.882	1.882	NUM
ftr-472	798	3	-	-	SYM
ftr-472	798	4	5(d)(4	5(d)(4	NUM
ftr-472	798	5	)	)	PUNCT
ftr-472	798	6	.	.	PUNCT
ftr-472	799	1	98	98	NUM
ftr-472	799	2	.	.	PUNCT
ftr-472	800	1	the	the	DET
ftr-472	800	2	adjustment	adjustment	NOUN
ftr-472	800	3	consists	consist	VERB
ftr-472	800	4	of	of	ADP
ftr-472	800	5	multiplying	multiply	VERB
ftr-472	800	6	booked	book	VERB
ftr-472	800	7	liabilities	liability	NOUN
ftr-472	800	8	in	in	ADP
ftr-472	800	9	a	a	DET
ftr-472	800	10	particular	particular	ADJ
ftr-472	800	11	currency	currency	NOUN
ftr-472	800	12	by	by	ADP
ftr-472	800	13	a	a	DET
ftr-472	800	14	fraction	fraction	NOUN
ftr-472	800	15	the	the	DET
ftr-472	800	16	numerator	numerator	NOUN
ftr-472	800	17	of	of	ADP
ftr-472	800	18	which	which	PRON
ftr-472	800	19	is	be	AUX
ftr-472	800	20	the	the	DET
ftr-472	800	21	branch	branch	NOUN
ftr-472	800	22	's	's	PART
ftr-472	800	23	total	total	ADJ
ftr-472	800	24	u.s	u.s	PROPN
ftr-472	800	25	.	.	PROPN
ftr-472	800	26	liabilities	liability	NOUN
ftr-472	800	27	(	(	PUNCT
ftr-472	800	28	determined	determine	VERB
ftr-472	800	29	by	by	ADP
ftr-472	800	30	the	the	DET
ftr-472	800	31	second	second	ADJ
ftr-472	800	32	step	step	NOUN
ftr-472	800	33	of	of	ADP
ftr-472	800	34	the	the	DET
ftr-472	800	35	formula	formula	NOUN
ftr-472	800	36	)	)	PUNCT
ftr-472	800	37	and	and	CCONJ
ftr-472	800	38	the	the	DET
ftr-472	800	39	denominator	denominator	NOUN
ftr-472	800	40	of	of	ADP
ftr-472	800	41	which	which	PRON
ftr-472	800	42	is	be	AUX
ftr-472	800	43	the	the	DET
ftr-472	800	44	branch	branch	NOUN
ftr-472	800	45	's	's	PART
ftr-472	800	46	total	total	ADJ
ftr-472	800	47	booked	book	VERB
ftr-472	800	48	liabilities	liability	NOUN
ftr-472	800	49	.	.	PUNCT
ftr-472	801	1	regs	regs	PROPN
ftr-472	801	2	.	.	PUNCT
ftr-472	802	1	§	§	PROPN
ftr-472	802	2	1.882	1.882	NUM
ftr-472	802	3	-	-	SYM
ftr-472	802	4	5(b)(3)(ii)(a	5(b)(3)(ii)(a	NUM
ftr-472	802	5	)	)	PUNCT
ftr-472	802	6	.	.	PUNCT
ftr-472	803	1	99	99	NUM
ftr-472	803	2	.	.	PUNCT
ftr-472	804	1	according	accord	VERB
ftr-472	804	2	to	to	ADP
ftr-472	804	3	the	the	DET
ftr-472	804	4	preamble	preamble	NOUN
ftr-472	804	5	to	to	PART
ftr-472	804	6	prop	prop	VERB
ftr-472	804	7	.	.	PUNCT
ftr-472	804	8	regs	regs	PROPN
ftr-472	804	9	.	.	PUNCT
ftr-472	805	1	§	§	PROPN
ftr-472	805	2	1.882	1.882	NUM
ftr-472	805	3	-	-	SYM
ftr-472	805	4	5.57	5.57	NUM
ftr-472	805	5	fed	feed	VERB
ftr-472	805	6	.	.	PUNCT
ftr-472	806	1	reg	reg	PROPN
ftr-472	806	2	.	.	PUNCT
ftr-472	807	1	15038	15038	NUM
ftr-472	807	2	.	.	PUNCT
ftr-472	808	1	15040	15040	NUM
ftr-472	808	2	(	(	PUNCT
ftr-472	808	3	1992	1992	NUM
ftr-472	808	4	):	):	PUNCT
ftr-472	808	5	the	the	DET
ftr-472	808	6	separate	separate	ADJ
ftr-472	808	7	currency	currency	NOUN
ftr-472	808	8	pools	pool	NOUN
ftr-472	808	9	method	method	NOUN
ftr-472	808	10	is	be	AUX
ftr-472	808	11	eliminated	eliminate	VERB
ftr-472	808	12	because	because	SCONJ
ftr-472	808	13	(	(	PUNCT
ftr-472	808	14	1	1	X
ftr-472	808	15	)	)	PUNCT
ftr-472	808	16	it	it	PRON
ftr-472	808	17	is	be	AUX
ftr-472	808	18	difficult	difficult	ADJ
ftr-472	808	19	to	to	PART
ftr-472	808	20	reconcile	reconcile	VERB
ftr-472	808	21	this	this	DET
ftr-472	808	22	method	method	NOUN
ftr-472	808	23	with	with	ADP
ftr-472	808	24	the	the	DET
ftr-472	808	25	interest	interest	NOUN
ftr-472	808	26	paid	pay	VERB
ftr-472	808	27	and	and	CCONJ
ftr-472	808	28	excess	excess	ADJ
ftr-472	808	29	interest	interest	NOUN
ftr-472	808	30	elements	element	NOUN
ftr-472	808	31	of	of	ADP
ftr-472	808	32	the	the	DET
ftr-472	808	33	branch	branch	NOUN
ftr-472	808	34	taxes	taxis	NOUN
ftr-472	808	35	of	of	ADP
ftr-472	808	36	section	section	NOUN
ftr-472	808	37	884	884	NUM
ftr-472	808	38	,	,	PUNCT
ftr-472	808	39	(	(	PUNCT
ftr-472	808	40	2	2	X
ftr-472	808	41	)	)	PUNCT
ftr-472	808	42	it	it	PRON
ftr-472	808	43	only	only	ADV
ftr-472	808	44	reduces	reduce	VERB
ftr-472	808	45	and	and	CCONJ
ftr-472	808	46	does	do	AUX
ftr-472	808	47	not	not	PART
ftr-472	808	48	eliminate	eliminate	VERB
ftr-472	808	49	the	the	DET
ftr-472	808	50	problems	problem	NOUN
ftr-472	808	51	of	of	ADP
ftr-472	808	52	weak	weak	ADJ
ftr-472	808	53	and	and	CCONJ
ftr-472	808	54	strong	strong	ADJ
ftr-472	808	55	currencies	currency	NOUN
ftr-472	808	56	which	which	PRON
ftr-472	808	57	the	the	DET
ftr-472	808	58	regulation	regulation	NOUN
ftr-472	808	59	originally	originally	ADV
ftr-472	808	60	was	be	AUX
ftr-472	808	61	intended	intend	VERB
ftr-472	808	62	to	to	PART
ftr-472	808	63	solve	solve	VERB
ftr-472	808	64	,	,	PUNCT
ftr-472	808	65	(	(	PUNCT
ftr-472	808	66	3	3	X
ftr-472	808	67	)	)	PUNCT
ftr-472	808	68	auditing	audit	VERB
ftr-472	808	69	overseas	overseas	ADJ
ftr-472	808	70	interest	interest	NOUN
ftr-472	808	71	rates	rate	NOUN
ftr-472	808	72	is	be	AUX
ftr-472	808	73	extremely	extremely	ADV
ftr-472	808	74	difficult	difficult	ADJ
ftr-472	808	75	,	,	PUNCT
ftr-472	808	76	and	and	CCONJ
ftr-472	808	77	(	(	PUNCT
ftr-472	808	78	4	4	X
ftr-472	808	79	)	)	PUNCT
ftr-472	808	80	the	the	DET
ftr-472	808	81	availability	availability	NOUN
ftr-472	808	82	of	of	ADP
ftr-472	808	83	currency	currency	NOUN
ftr-472	808	84	swaps	swap	NOUN
ftr-472	808	85	permits	permit	VERB
ftr-472	808	86	fungibility	fungibility	NOUN
ftr-472	808	87	among	among	ADP
ftr-472	808	88	currencies	currency	NOUN
ftr-472	808	89	to	to	PART
ftr-472	808	90	be	be	AUX
ftr-472	808	91	achieved	achieve	VERB
ftr-472	808	92	(	(	PUNCT
ftr-472	808	93	thereby	thereby	ADV
ftr-472	808	94	undermining	undermine	VERB
ftr-472	808	95	the	the	DET
ftr-472	808	96	underlying	underlying	ADJ
ftr-472	808	97	assumption	assumption	NOUN
ftr-472	808	98	of	of	ADP
ftr-472	808	99	the	the	DET
ftr-472	808	100	method	method	NOUN
ftr-472	808	101	)	)	PUNCT
ftr-472	808	102	,	,	PUNCT
ftr-472	808	103	as	as	SCONJ
ftr-472	808	104	is	be	AUX
ftr-472	808	105	evident	evident	ADJ
ftr-472	808	106	by	by	ADP
ftr-472	808	107	the	the	DET
ftr-472	808	108	fact	fact	NOUN
ftr-472	808	109	that	that	SCONJ
ftr-472	808	110	a	a	DET
ftr-472	808	111	true	true	ADJ
ftr-472	808	112	interest	interest	NOUN
ftr-472	808	113	rate	rate	NOUN
ftr-472	808	114	can	can	AUX
ftr-472	808	115	be	be	AUX
ftr-472	808	116	ascertained	ascertain	VERB
ftr-472	808	117	only	only	ADV
ftr-472	808	118	by	by	ADP
ftr-472	808	119	determining	determine	VERB
ftr-472	808	120	the	the	DET
ftr-472	808	121	effect	effect	NOUN
ftr-472	808	122	of	of	ADP
ftr-472	808	123	all	all	DET
ftr-472	808	124	interest	interest	NOUN
ftr-472	808	125	rate	rate	NOUN
ftr-472	808	126	and	and	CCONJ
ftr-472	808	127	currency	currency	NOUN
ftr-472	808	128	swaps	swap	NOUN
ftr-472	808	129	.	.	PUNCT
ftr-472	809	1	100	100	NUM
ftr-472	809	2	.	.	PUNCT
ftr-472	809	3	regs	reg	NOUN
ftr-472	809	4	.	.	PUNCT
ftr-472	810	1	§	§	PROPN
ftr-472	810	2	1.882	1.882	NUM
ftr-472	810	3	-	-	SYM
ftr-472	810	4	5(a)(5	5(a)(5	NUM
ftr-472	810	5	)	)	PUNCT
ftr-472	810	6	;	;	PUNCT
ftr-472	811	1	prop	prop	NOUN
ftr-472	811	2	.	.	PUNCT
ftr-472	811	3	regs	regs	PROPN
ftr-472	811	4	.	.	PUNCT
ftr-472	812	1	§	§	PROPN
ftr-472	812	2	1.882	1.882	NUM
ftr-472	812	3	-	-	SYM
ftr-472	812	4	5(b	5(b	NUM
ftr-472	812	5	)	)	PUNCT
ftr-472	812	6	(	(	PUNCT
ftr-472	812	7	1	1	NUM
ftr-472	812	8	)	)	PUNCT
ftr-472	812	9	(	(	PUNCT
ftr-472	812	10	iii	iii	NOUN
ftr-472	812	11	)	)	PUNCT
ftr-472	812	12	.	.	PUNCT
ftr-472	813	1	(	(	PUNCT
ftr-472	813	2	c)(2)(ii)(b	c)(2)(ii)(b	NOUN
ftr-472	813	3	)	)	PUNCT
ftr-472	813	4	.	.	PUNCT
ftr-472	814	1	(	(	PUNCT
ftr-472	814	2	d)(2)(iv	d)(2)(iv	X
ftr-472	814	3	.	.	PUNCT
ftr-472	815	1	florida	florida	PROPN
ftr-472	815	2	tax	tax	PROPN
ftr-472	815	3	review	review	NOUN
ftr-472	815	4	tions	tion	NOUN
ftr-472	815	5	and	and	CCONJ
ftr-472	815	6	their	their	PRON
ftr-472	815	7	evolution	evolution	NOUN
ftr-472	815	8	reveals	reveal	VERB
ftr-472	815	9	that	that	SCONJ
ftr-472	815	10	they	they	PRON
ftr-472	815	11	reflect	reflect	VERB
ftr-472	815	12	,	,	PUNCT
ftr-472	815	13	to	to	ADP
ftr-472	815	14	varying	vary	VERB
ftr-472	815	15	degrees	degree	NOUN
ftr-472	815	16	,	,	PUNCT
ftr-472	815	17	several	several	ADJ
ftr-472	815	18	competing	compete	VERB
ftr-472	815	19	and	and	CCONJ
ftr-472	815	20	interrelated	interrelated	ADJ
ftr-472	815	21	themes	theme	NOUN
ftr-472	815	22	and	and	CCONJ
ftr-472	815	23	concerns	concern	NOUN
ftr-472	815	24	.	.	PUNCT
ftr-472	816	1	necessarily	necessarily	ADV
ftr-472	816	2	,	,	PUNCT
ftr-472	816	3	the	the	DET
ftr-472	816	4	balance	balance	NOUN
ftr-472	816	5	that	that	PRON
ftr-472	816	6	has	have	AUX
ftr-472	816	7	been	be	AUX
ftr-472	816	8	struck	strike	VERB
ftr-472	816	9	between	between	ADP
ftr-472	816	10	the	the	DET
ftr-472	816	11	competing	compete	VERB
ftr-472	816	12	policy	policy	NOUN
ftr-472	816	13	considerations	consideration	NOUN
ftr-472	816	14	underlying	underlie	VERB
ftr-472	816	15	the	the	DET
ftr-472	816	16	regulations	regulation	NOUN
ftr-472	816	17	is	be	AUX
ftr-472	816	18	not	not	PART
ftr-472	816	19	perfect	perfect	ADJ
ftr-472	816	20	;	;	PUNCT
ftr-472	816	21	indeed	indeed	ADV
ftr-472	816	22	,	,	PUNCT
ftr-472	816	23	the	the	DET
ftr-472	816	24	relative	relative	ADJ
ftr-472	816	25	weights	weight	NOUN
ftr-472	816	26	accorded	accord	VERB
ftr-472	816	27	to	to	ADP
ftr-472	816	28	these	these	DET
ftr-472	816	29	considerations	consideration	NOUN
ftr-472	816	30	have	have	AUX
ftr-472	816	31	shifted	shift	VERB
ftr-472	816	32	over	over	ADP
ftr-472	816	33	time	time	NOUN
ftr-472	816	34	,	,	PUNCT
ftr-472	816	35	and	and	CCONJ
ftr-472	816	36	presumably	presumably	ADV
ftr-472	816	37	will	will	AUX
ftr-472	816	38	continue	continue	VERB
ftr-472	816	39	to	to	PART
ftr-472	816	40	change	change	VERB
ftr-472	816	41	.	.	PUNCT
ftr-472	817	1	rather	rather	ADV
ftr-472	817	2	than	than	SCONJ
ftr-472	817	3	discuss	discuss	VERB
ftr-472	817	4	the	the	DET
ftr-472	817	5	technical	technical	ADJ
ftr-472	817	6	aspects	aspect	NOUN
ftr-472	817	7	of	of	ADP
ftr-472	817	8	the	the	DET
ftr-472	817	9	interest	interest	NOUN
ftr-472	817	10	allocation	allocation	NOUN
ftr-472	817	11	regulations	regulation	NOUN
ftr-472	817	12	,	,	PUNCT
ftr-472	817	13	which	which	PRON
ftr-472	817	14	have	have	AUX
ftr-472	817	15	already	already	ADV
ftr-472	817	16	been	be	AUX
ftr-472	817	17	the	the	DET
ftr-472	817	18	subject	subject	NOUN
ftr-472	817	19	of	of	ADP
ftr-472	817	20	extensive	extensive	ADJ
ftr-472	817	21	commentary	commentary	NOUN
ftr-472	817	22	,	,	PUNCT
ftr-472	817	23	°	°	ADP
ftr-472	817	24	'	'	PUNCT
ftr-472	817	25	this	this	DET
ftr-472	817	26	article	article	NOUN
ftr-472	817	27	focuses	focus	VERB
ftr-472	817	28	on	on	ADP
ftr-472	817	29	some	some	PRON
ftr-472	817	30	of	of	ADP
ftr-472	817	31	the	the	DET
ftr-472	817	32	underlying	underlying	ADJ
ftr-472	817	33	policy	policy	NOUN
ftr-472	817	34	considerations	consideration	NOUN
ftr-472	817	35	.	.	PUNCT
ftr-472	818	1	among	among	ADP
ftr-472	818	2	the	the	DET
ftr-472	818	3	competing	compete	VERB
ftr-472	818	4	and	and	CCONJ
ftr-472	818	5	interrelated	interrelated	ADJ
ftr-472	818	6	themes	theme	NOUN
ftr-472	818	7	and	and	CCONJ
ftr-472	818	8	concerns	concern	NOUN
ftr-472	818	9	reflected	reflect	VERB
ftr-472	818	10	in	in	ADP
ftr-472	818	11	the	the	DET
ftr-472	818	12	interest	interest	NOUN
ftr-472	818	13	allocation	allocation	NOUN
ftr-472	818	14	regulations	regulation	NOUN
ftr-472	818	15	are	be	AUX
ftr-472	818	16	the	the	DET
ftr-472	818	17	following	follow	VERB
ftr-472	818	18	:	:	PUNCT
ftr-472	818	19	fungibility	fungibility	NOUN
ftr-472	818	20	vs.	vs.	ADP
ftr-472	818	21	separate	separate	ADJ
ftr-472	818	22	entity	entity	NOUN
ftr-472	818	23	.	.	PUNCT
ftr-472	819	1	the	the	DET
ftr-472	819	2	regulations	regulation	NOUN
ftr-472	819	3	are	be	AUX
ftr-472	819	4	influenced	influence	VERB
ftr-472	819	5	to	to	ADP
ftr-472	819	6	a	a	DET
ftr-472	819	7	great	great	ADJ
ftr-472	819	8	extent	extent	NOUN
ftr-472	819	9	by	by	ADP
ftr-472	819	10	the	the	DET
ftr-472	819	11	principle	principle	NOUN
ftr-472	819	12	that	that	SCONJ
ftr-472	819	13	money	money	NOUN
ftr-472	819	14	is	be	AUX
ftr-472	819	15	fungible	fungible	ADJ
ftr-472	819	16	and	and	CCONJ
ftr-472	819	17	that	that	SCONJ
ftr-472	819	18	liabilities	liability	NOUN
ftr-472	819	19	(	(	PUNCT
ftr-472	819	20	and	and	CCONJ
ftr-472	819	21	related	related	ADJ
ftr-472	819	22	interest	interest	NOUN
ftr-472	819	23	expense	expense	NOUN
ftr-472	819	24	)	)	PUNCT
ftr-472	819	25	are	be	AUX
ftr-472	819	26	not	not	PART
ftr-472	819	27	specifically	specifically	ADV
ftr-472	819	28	traceable	traceable	ADJ
ftr-472	819	29	to	to	ADP
ftr-472	819	30	particular	particular	ADJ
ftr-472	819	31	activities	activity	NOUN
ftr-472	819	32	,	,	PUNCT
ftr-472	819	33	assets	asset	NOUN
ftr-472	819	34	,	,	PUNCT
ftr-472	819	35	income	income	NOUN
ftr-472	819	36	,	,	PUNCT
ftr-472	819	37	or	or	CCONJ
ftr-472	819	38	geographic	geographic	ADJ
ftr-472	819	39	locations	location	NOUN
ftr-472	819	40	.	.	PUNCT
ftr-472	820	1	the	the	DET
ftr-472	820	2	regulations	regulation	NOUN
ftr-472	820	3	,	,	PUNCT
ftr-472	820	4	however	however	ADV
ftr-472	820	5	,	,	PUNCT
ftr-472	820	6	also	also	ADV
ftr-472	820	7	make	make	VERB
ftr-472	820	8	important	important	ADJ
ftr-472	820	9	concessions	concession	NOUN
ftr-472	820	10	to	to	ADP
ftr-472	820	11	the	the	DET
ftr-472	820	12	view	view	NOUN
ftr-472	820	13	that	that	SCONJ
ftr-472	820	14	a	a	DET
ftr-472	820	15	branch	branch	NOUN
ftr-472	820	16	should	should	AUX
ftr-472	820	17	be	be	AUX
ftr-472	820	18	treated	treat	VERB
ftr-472	820	19	as	as	ADP
ftr-472	820	20	a	a	DET
ftr-472	820	21	separate	separate	ADJ
ftr-472	820	22	entity	entity	NOUN
ftr-472	820	23	.	.	PUNCT
ftr-472	821	1	administrability	administrability	NOUN
ftr-472	821	2	vs.	vs.	ADP
ftr-472	821	3	accuracy	accuracy	NOUN
ftr-472	821	4	.	.	PUNCT
ftr-472	822	1	the	the	DET
ftr-472	822	2	regulations	regulation	NOUN
ftr-472	822	3	seek	seek	VERB
ftr-472	822	4	to	to	PART
ftr-472	822	5	reduce	reduce	VERB
ftr-472	822	6	the	the	DET
ftr-472	822	7	administrative	administrative	ADJ
ftr-472	822	8	burdens	burden	NOUN
ftr-472	822	9	of	of	ADP
ftr-472	822	10	taxpayers	taxpayer	NOUN
ftr-472	822	11	and	and	CCONJ
ftr-472	822	12	the	the	DET
ftr-472	822	13	irs	irs	PROPN
ftr-472	822	14	in	in	ADP
ftr-472	822	15	determining	determine	VERB
ftr-472	822	16	the	the	DET
ftr-472	822	17	amount	amount	NOUN
ftr-472	822	18	of	of	ADP
ftr-472	822	19	deductible	deductible	ADJ
ftr-472	822	20	interest	interest	NOUN
ftr-472	822	21	expense	expense	NOUN
ftr-472	822	22	.	.	PUNCT
ftr-472	823	1	however	however	ADV
ftr-472	823	2	,	,	PUNCT
ftr-472	823	3	the	the	DET
ftr-472	823	4	simplifying	simplifying	NOUN
ftr-472	823	5	formulas	formula	NOUN
ftr-472	823	6	and	and	CCONJ
ftr-472	823	7	other	other	ADJ
ftr-472	823	8	rules	rule	NOUN
ftr-472	823	9	contained	contain	VERB
ftr-472	823	10	in	in	ADP
ftr-472	823	11	the	the	DET
ftr-472	823	12	regulations	regulation	NOUN
ftr-472	823	13	make	make	VERB
ftr-472	823	14	it	it	PRON
ftr-472	823	15	somewhat	somewhat	ADV
ftr-472	823	16	difficult	difficult	ADJ
ftr-472	823	17	to	to	PART
ftr-472	823	18	maintain	maintain	VERB
ftr-472	823	19	that	that	SCONJ
ftr-472	823	20	they	they	PRON
ftr-472	823	21	are	be	AUX
ftr-472	823	22	an	an	DET
ftr-472	823	23	accurate	accurate	ADJ
ftr-472	823	24	measure	measure	NOUN
ftr-472	823	25	of	of	ADP
ftr-472	823	26	the	the	DET
ftr-472	823	27	amount	amount	NOUN
ftr-472	823	28	of	of	ADP
ftr-472	823	29	interest	interest	NOUN
ftr-472	823	30	expense	expense	NOUN
ftr-472	823	31	attributable	attributable	ADJ
ftr-472	823	32	to	to	ADP
ftr-472	823	33	eci	eci	PROPN
ftr-472	823	34	.	.	PUNCT
ftr-472	824	1	ensuring	ensure	VERB
ftr-472	824	2	a	a	DET
ftr-472	824	3	minimum	minimum	ADJ
ftr-472	824	4	level	level	NOUN
ftr-472	824	5	of	of	ADP
ftr-472	824	6	u.s	u.s	PROPN
ftr-472	824	7	.	.	PROPN
ftr-472	824	8	taxable	taxable	ADJ
ftr-472	824	9	income	income	NOUN
ftr-472	824	10	.	.	PUNCT
ftr-472	825	1	some	some	DET
ftr-472	825	2	indications	indication	NOUN
ftr-472	825	3	exist	exist	VERB
ftr-472	825	4	that	that	SCONJ
ftr-472	825	5	one	one	NUM
ftr-472	825	6	policy	policy	NOUN
ftr-472	825	7	goal	goal	NOUN
ftr-472	825	8	underlying	underlie	VERB
ftr-472	825	9	the	the	DET
ftr-472	825	10	regulations	regulation	NOUN
ftr-472	825	11	is	be	AUX
ftr-472	825	12	to	to	PART
ftr-472	825	13	ensure	ensure	VERB
ftr-472	825	14	that	that	SCONJ
ftr-472	825	15	foreign	foreign	ADJ
ftr-472	825	16	banks	bank	NOUN
ftr-472	825	17	with	with	ADP
ftr-472	825	18	u.s	u.s	PROPN
ftr-472	825	19	.	.	PROPN
ftr-472	825	20	branches	branch	NOUN
ftr-472	825	21	pay	pay	VERB
ftr-472	825	22	some	some	DET
ftr-472	825	23	minimum	minimum	ADJ
ftr-472	825	24	level	level	NOUN
ftr-472	825	25	of	of	ADP
ftr-472	825	26	u.s	u.s	PROPN
ftr-472	825	27	.	.	PROPN
ftr-472	825	28	tax	tax	NOUN
ftr-472	825	29	.	.	PUNCT
ftr-472	826	1	coordination	coordination	NOUN
ftr-472	826	2	with	with	ADP
ftr-472	826	3	other	other	ADJ
ftr-472	826	4	provisions	provision	NOUN
ftr-472	826	5	and	and	CCONJ
ftr-472	826	6	with	with	ADP
ftr-472	826	7	hedging	hedging	NOUN
ftr-472	826	8	techniques	technique	NOUN
ftr-472	826	9	.	.	PUNCT
ftr-472	827	1	an	an	DET
ftr-472	827	2	important	important	ADJ
ftr-472	827	3	factor	factor	NOUN
ftr-472	827	4	in	in	ADP
ftr-472	827	5	the	the	DET
ftr-472	827	6	formulation	formulation	NOUN
ftr-472	827	7	of	of	ADP
ftr-472	827	8	the	the	DET
ftr-472	827	9	1992	1992	NUM
ftr-472	827	10	proposed	propose	VERB
ftr-472	827	11	regulations	regulation	NOUN
ftr-472	827	12	is	be	AUX
ftr-472	827	13	the	the	DET
ftr-472	827	14	need	need	NOUN
ftr-472	827	15	to	to	PART
ftr-472	827	16	correlate	correlate	VERB
ftr-472	827	17	the	the	DET
ftr-472	827	18	interest	interest	NOUN
ftr-472	827	19	allocation	allocation	NOUN
ftr-472	827	20	regulations	regulation	NOUN
ftr-472	827	21	with	with	ADP
ftr-472	827	22	the	the	DET
ftr-472	827	23	branch	branch	NOUN
ftr-472	827	24	profits	profit	VERB
ftr-472	827	25	tax	tax	NOUN
ftr-472	827	26	and	and	CCONJ
ftr-472	827	27	branch	branch	NOUN
ftr-472	827	28	level	level	NOUN
ftr-472	827	29	interest	interest	NOUN
ftr-472	827	30	tax	tax	NOUN
ftr-472	827	31	.	.	PUNCT
ftr-472	828	1	the	the	DET
ftr-472	828	2	1992	1992	NUM
ftr-472	828	3	proposed	propose	VERB
ftr-472	828	4	regulations	regulation	NOUN
ftr-472	828	5	also	also	ADV
ftr-472	828	6	recog101	recog101	PROPN
ftr-472	828	7	.	.	PUNCT
ftr-472	829	1	on	on	ADP
ftr-472	829	2	the	the	DET
ftr-472	829	3	1992	1992	NUM
ftr-472	829	4	proposed	propose	VERB
ftr-472	829	5	regulations	regulation	NOUN
ftr-472	829	6	,	,	PUNCT
ftr-472	829	7	see	see	VERB
ftr-472	829	8	,	,	PUNCT
ftr-472	829	9	e.g.	e.g.	ADV
ftr-472	829	10	,	,	PUNCT
ftr-472	829	11	peter	peter	PROPN
ftr-472	829	12	j.	j.	PROPN
ftr-472	829	13	connors	connors	PROPN
ftr-472	829	14	,	,	PUNCT
ftr-472	829	15	et	et	PROPN
ftr-472	829	16	al	al	PROPN
ftr-472	829	17	.	.	PROPN
ftr-472	829	18	,	,	PUNCT
ftr-472	829	19	new	new	ADJ
ftr-472	829	20	interest	interest	NOUN
ftr-472	829	21	expense	expense	NOUN
ftr-472	829	22	allocation	allocation	NOUN
ftr-472	829	23	rules	rule	NOUN
ftr-472	829	24	pose	pose	VERB
ftr-472	829	25	practical	practical	ADJ
ftr-472	829	26	difficulties	difficulty	NOUN
ftr-472	829	27	for	for	ADP
ftr-472	829	28	foreign	foreign	ADJ
ftr-472	829	29	banks	bank	NOUN
ftr-472	829	30	,	,	PUNCT
ftr-472	829	31	77	77	NUM
ftr-472	829	32	j.	j.	PROPN
ftr-472	829	33	tax'n	tax'n	ADP
ftr-472	829	34	368	368	NUM
ftr-472	829	35	(	(	PUNCT
ftr-472	829	36	1992	1992	NUM
ftr-472	829	37	)	)	PUNCT
ftr-472	829	38	;	;	PUNCT
ftr-472	830	1	nysba	nysba	NOUN
ftr-472	830	2	report	report	NOUN
ftr-472	830	3	,	,	PUNCT
ftr-472	830	4	supra	supra	PROPN
ftr-472	830	5	note	note	VERB
ftr-472	830	6	91	91	NUM
ftr-472	830	7	;	;	PUNCT
ftr-472	830	8	letter	letter	NOUN
ftr-472	830	9	from	from	ADP
ftr-472	830	10	lawrence	lawrence	PROPN
ftr-472	830	11	r.	r.	PROPN
ftr-472	830	12	uhlick	uhlick	PROPN
ftr-472	830	13	,	,	PUNCT
ftr-472	830	14	executive	executive	ADJ
ftr-472	830	15	director	director	NOUN
ftr-472	830	16	&	&	CCONJ
ftr-472	830	17	general	general	PROPN
ftr-472	830	18	counsel	counsel	PROPN
ftr-472	830	19	,	,	PUNCT
ftr-472	830	20	institute	institute	NOUN
ftr-472	830	21	of	of	ADP
ftr-472	830	22	international	international	ADJ
ftr-472	830	23	bankers	banker	NOUN
ftr-472	830	24	,	,	PUNCT
ftr-472	830	25	to	to	ADP
ftr-472	830	26	shirley	shirley	PROPN
ftr-472	830	27	d.	d.	PROPN
ftr-472	830	28	peterson	peterson	PROPN
ftr-472	830	29	,	,	PUNCT
ftr-472	830	30	comm'r	comm'r	PROPN
ftr-472	830	31	,	,	PUNCT
ftr-472	830	32	internal	internal	ADJ
ftr-472	830	33	revenue	revenue	NOUN
ftr-472	830	34	service	service	NOUN
ftr-472	830	35	,	,	PUNCT
ftr-472	830	36	92	92	NUM
ftr-472	830	37	tnt	tnt	PROPN
ftr-472	830	38	184	184	NUM
ftr-472	830	39	-	-	SYM
ftr-472	830	40	31	31	NUM
ftr-472	830	41	(	(	PUNCT
ftr-472	830	42	aug	aug	PROPN
ftr-472	830	43	.	.	PROPN
ftr-472	830	44	17	17	NUM
ftr-472	830	45	,	,	PUNCT
ftr-472	830	46	1992	1992	NUM
ftr-472	830	47	)	)	PUNCT
ftr-472	830	48	(	(	PUNCT
ftr-472	830	49	lexis	lexis	X
ftr-472	830	50	,	,	PUNCT
ftr-472	830	51	fedtax	fedtax	NOUN
ftr-472	830	52	lib	lib	PROPN
ftr-472	830	53	.	.	PUNCT
ftr-472	830	54	,	,	PUNCT
ftr-472	830	55	tnt	tnt	NOUN
ftr-472	830	56	file	file	NOUN
ftr-472	830	57	)	)	PUNCT
ftr-472	831	1	[	[	X
ftr-472	831	2	hereinafter	hereinafter	NOUN
ftr-472	831	3	iib	iib	PROPN
ftr-472	831	4	comment	comment	PROPN
ftr-472	831	5	letter	letter	NOUN
ftr-472	831	6	]	]	PUNCT
ftr-472	831	7	.	.	PUNCT
ftr-472	832	1	on	on	ADP
ftr-472	832	2	the	the	DET
ftr-472	832	3	1981	1981	NUM
ftr-472	832	4	regulations	regulation	NOUN
ftr-472	832	5	,	,	PUNCT
ftr-472	832	6	see	see	VERB
ftr-472	832	7	,	,	PUNCT
ftr-472	832	8	e.g.	e.g.	ADV
ftr-472	832	9	,	,	PUNCT
ftr-472	832	10	john	john	PROPN
ftr-472	832	11	0	0	PROPN
ftr-472	832	12	.	.	PROPN
ftr-472	833	1	hatab	hatab	PROPN
ftr-472	833	2	,	,	PUNCT
ftr-472	833	3	u.s	u.s	PROPN
ftr-472	833	4	.	.	PROPN
ftr-472	833	5	taxation	taxation	NOUN
ftr-472	833	6	of	of	ADP
ftr-472	833	7	foreign	foreign	ADJ
ftr-472	833	8	banking	banking	NOUN
ftr-472	833	9	in	in	ADP
ftr-472	833	10	the	the	DET
ftr-472	833	11	united	united	PROPN
ftr-472	833	12	states	states	PROPN
ftr-472	833	13	-	-	PUNCT
ftr-472	833	14	an	an	DET
ftr-472	833	15	overview	overview	NOUN
ftr-472	833	16	,	,	PUNCT
ftr-472	833	17	41	41	NUM
ftr-472	833	18	inst	inst	NOUN
ftr-472	833	19	.	.	PUNCT
ftr-472	834	1	on	on	ADP
ftr-472	834	2	fed	fed	PROPN
ftr-472	834	3	.	.	PUNCT
ftr-472	835	1	tax'n	tax'n	ADP
ftr-472	835	2	§	§	PROPN
ftr-472	835	3	27	27	NUM
ftr-472	835	4	(	(	PUNCT
ftr-472	835	5	1983	1983	NUM
ftr-472	835	6	)	)	PUNCT
ftr-472	835	7	.	.	PUNCT
ftr-472	836	1	[	[	X
ftr-472	836	2	vol	vol	NOUN
ftr-472	836	3	2:1	2:1	NUM
ftr-472	836	4	19941	19941	NUM
ftr-472	836	5	u.s	u.s	PROPN
ftr-472	836	6	.	.	PROPN
ftr-472	836	7	federal	federal	PROPN
ftr-472	836	8	income	income	NOUN
ftr-472	836	9	taxation	taxation	NOUN
ftr-472	836	10	of	of	ADP
ftr-472	836	11	u.s	u.s	PROPN
ftr-472	836	12	.	.	PROPN
ftr-472	836	13	branches	branch	NOUN
ftr-472	836	14	of	of	ADP
ftr-472	836	15	foreign	foreign	ADJ
ftr-472	836	16	banks	bank	NOUN
ftr-472	836	17	43	43	NUM
ftr-472	836	18	nize	nize	VERB
ftr-472	836	19	the	the	DET
ftr-472	836	20	need	need	NOUN
ftr-472	836	21	to	to	PART
ftr-472	836	22	coordinate	coordinate	VERB
ftr-472	836	23	the	the	DET
ftr-472	836	24	interest	interest	NOUN
ftr-472	836	25	allocation	allocation	NOUN
ftr-472	836	26	regulations	regulation	NOUN
ftr-472	836	27	with	with	ADP
ftr-472	836	28	new	new	ADJ
ftr-472	836	29	financial	financial	ADJ
ftr-472	836	30	developments	development	NOUN
ftr-472	836	31	,	,	PUNCT
ftr-472	836	32	including	include	VERB
ftr-472	836	33	currency	currency	NOUN
ftr-472	836	34	and	and	CCONJ
ftr-472	836	35	interest	interest	NOUN
ftr-472	836	36	rate	rate	NOUN
ftr-472	836	37	hedges	hedge	NOUN
ftr-472	836	38	,	,	PUNCT
ftr-472	836	39	as	as	ADV
ftr-472	836	40	well	well	ADV
ftr-472	836	41	as	as	ADP
ftr-472	836	42	with	with	ADP
ftr-472	836	43	the	the	DET
ftr-472	836	44	rules	rule	NOUN
ftr-472	836	45	under	under	ADP
ftr-472	836	46	section	section	NOUN
ftr-472	836	47	988	988	NUM
ftr-472	836	48	relating	relate	VERB
ftr-472	836	49	to	to	ADP
ftr-472	836	50	forex	forex	ADJ
ftr-472	836	51	gain	gain	NOUN
ftr-472	836	52	or	or	CCONJ
ftr-472	836	53	loss	loss	NOUN
ftr-472	836	54	.	.	PUNCT
ftr-472	837	1	these	these	DET
ftr-472	837	2	themes	theme	NOUN
ftr-472	837	3	are	be	AUX
ftr-472	837	4	examined	examine	VERB
ftr-472	837	5	in	in	ADP
ftr-472	837	6	detail	detail	NOUN
ftr-472	837	7	below	below	ADV
ftr-472	837	8	.	.	PUNCT
ftr-472	838	1	a.	a.	NOUN
ftr-472	838	2	fungibility	fungibility	NOUN
ftr-472	838	3	and	and	CCONJ
ftr-472	838	4	its	its	PRON
ftr-472	838	5	limnits.-historically	limnits.-historically	ADJ
ftr-472	838	6	,	,	PUNCT
ftr-472	838	7	one	one	NUM
ftr-472	838	8	of	of	ADP
ftr-472	838	9	the	the	DET
ftr-472	838	10	most	most	ADV
ftr-472	838	11	important	important	ADJ
ftr-472	838	12	principles	principle	NOUN
ftr-472	838	13	underlying	underlie	VERB
ftr-472	838	14	the	the	DET
ftr-472	838	15	interest	interest	NOUN
ftr-472	838	16	allocation	allocation	NOUN
ftr-472	838	17	regulations	regulation	NOUN
ftr-472	838	18	has	have	AUX
ftr-472	838	19	been	be	AUX
ftr-472	838	20	the	the	DET
ftr-472	838	21	notion	notion	NOUN
ftr-472	838	22	that	that	SCONJ
ftr-472	838	23	because	because	SCONJ
ftr-472	838	24	money	money	NOUN
ftr-472	838	25	is	be	AUX
ftr-472	838	26	fungible	fungible	ADJ
ftr-472	838	27	,	,	PUNCT
ftr-472	838	28	all	all	DET
ftr-472	838	29	borrowings	borrowing	NOUN
ftr-472	838	30	equally	equally	ADV
ftr-472	838	31	support	support	VERB
ftr-472	838	32	all	all	DET
ftr-472	838	33	activities	activity	NOUN
ftr-472	838	34	of	of	ADP
ftr-472	838	35	a	a	DET
ftr-472	838	36	bank	bank	NOUN
ftr-472	838	37	(	(	PUNCT
ftr-472	838	38	or	or	CCONJ
ftr-472	838	39	other	other	ADJ
ftr-472	838	40	taxpayer	taxpayer	NOUN
ftr-472	838	41	)	)	PUNCT
ftr-472	838	42	,	,	PUNCT
ftr-472	838	43	wherever	wherever	SCONJ
ftr-472	838	44	they	they	PRON
ftr-472	838	45	are	be	AUX
ftr-472	838	46	undertaken	undertake	VERB
ftr-472	838	47	.	.	PUNCT
ftr-472	839	1	"	"	PUNCT
ftr-472	839	2	2	2	NUM
ftr-472	839	3	under	under	ADP
ftr-472	839	4	this	this	DET
ftr-472	839	5	fungibility	fungibility	NOUN
ftr-472	839	6	principle	principle	NOUN
ftr-472	839	7	,	,	PUNCT
ftr-472	839	8	the	the	DET
ftr-472	839	9	amount	amount	NOUN
ftr-472	839	10	of	of	ADP
ftr-472	839	11	liabilities	liability	NOUN
ftr-472	839	12	(	(	PUNCT
ftr-472	839	13	and	and	CCONJ
ftr-472	839	14	interest	interest	NOUN
ftr-472	839	15	expense	expense	NOUN
ftr-472	839	16	)	)	PUNCT
ftr-472	839	17	attributable	attributable	ADJ
ftr-472	839	18	to	to	ADP
ftr-472	839	19	a	a	DET
ftr-472	839	20	foreign	foreign	ADJ
ftr-472	839	21	bank	bank	NOUN
ftr-472	839	22	's	's	PART
ftr-472	839	23	u.s	u.s	PROPN
ftr-472	839	24	.	.	PROPN
ftr-472	839	25	trade	trade	PROPN
ftr-472	839	26	or	or	CCONJ
ftr-472	839	27	business	business	NOUN
ftr-472	839	28	should	should	AUX
ftr-472	839	29	bear	bear	VERB
ftr-472	839	30	the	the	DET
ftr-472	839	31	same	same	ADJ
ftr-472	839	32	ratio	ratio	NOUN
ftr-472	839	33	to	to	ADP
ftr-472	839	34	its	its	PRON
ftr-472	839	35	u.s	u.s	PROPN
ftr-472	839	36	.	.	PROPN
ftr-472	839	37	activities	activity	NOUN
ftr-472	839	38	(	(	PUNCT
ftr-472	839	39	however	however	ADV
ftr-472	839	40	measured	measure	VERB
ftr-472	839	41	)	)	PUNCT
ftr-472	839	42	as	as	ADP
ftr-472	839	43	the	the	DET
ftr-472	839	44	ratio	ratio	NOUN
ftr-472	839	45	of	of	ADP
ftr-472	839	46	the	the	DET
ftr-472	839	47	bank	bank	NOUN
ftr-472	839	48	's	's	PART
ftr-472	839	49	worldwide	worldwide	ADJ
ftr-472	839	50	liabilities	liability	NOUN
ftr-472	839	51	(	(	PUNCT
ftr-472	839	52	or	or	CCONJ
ftr-472	839	53	interest	interest	NOUN
ftr-472	839	54	expense	expense	NOUN
ftr-472	839	55	,	,	PUNCT
ftr-472	839	56	as	as	SCONJ
ftr-472	839	57	the	the	DET
ftr-472	839	58	case	case	NOUN
ftr-472	839	59	may	may	AUX
ftr-472	839	60	be	be	AUX
ftr-472	839	61	)	)	PUNCT
ftr-472	839	62	bears	bear	NOUN
ftr-472	839	63	to	to	ADP
ftr-472	839	64	the	the	DET
ftr-472	839	65	bank	bank	NOUN
ftr-472	839	66	's	's	PART
ftr-472	839	67	worldwide	worldwide	ADJ
ftr-472	839	68	activities	activity	NOUN
ftr-472	839	69	.	.	PUNCT
ftr-472	840	1	as	as	SCONJ
ftr-472	840	2	explained	explain	VERB
ftr-472	840	3	below	below	ADV
ftr-472	840	4	,	,	PUNCT
ftr-472	840	5	however	however	ADV
ftr-472	840	6	,	,	PUNCT
ftr-472	840	7	this	this	DET
ftr-472	840	8	concept	concept	NOUN
ftr-472	840	9	has	have	AUX
ftr-472	840	10	been	be	AUX
ftr-472	840	11	limited	limit	VERB
ftr-472	840	12	significantly	significantly	ADV
ftr-472	840	13	in	in	ADP
ftr-472	840	14	successive	successive	ADJ
ftr-472	840	15	versions	version	NOUN
ftr-472	840	16	of	of	ADP
ftr-472	840	17	the	the	DET
ftr-472	840	18	interest	interest	NOUN
ftr-472	840	19	allocation	allocation	NOUN
ftr-472	840	20	regulations	regulation	NOUN
ftr-472	840	21	.	.	PUNCT
ftr-472	841	1	before	before	ADP
ftr-472	841	2	1977	1977	NUM
ftr-472	841	3	,	,	PUNCT
ftr-472	841	4	both	both	DET
ftr-472	841	5	foreign	foreign	ADJ
ftr-472	841	6	corporations	corporation	NOUN
ftr-472	841	7	(	(	PUNCT
ftr-472	841	8	in	in	ADP
ftr-472	841	9	determining	determine	VERB
ftr-472	841	10	their	their	PRON
ftr-472	841	11	ecti	ecti	NOUN
ftr-472	841	12	)	)	PUNCT
ftr-472	841	13	and	and	CCONJ
ftr-472	841	14	u.s	u.s	PROPN
ftr-472	841	15	.	.	PROPN
ftr-472	841	16	corporations	corporation	NOUN
ftr-472	841	17	(	(	PUNCT
ftr-472	841	18	e.g.	e.g.	ADV
ftr-472	841	19	,	,	PUNCT
ftr-472	841	20	in	in	ADP
ftr-472	841	21	determining	determine	VERB
ftr-472	841	22	their	their	PRON
ftr-472	841	23	foreign	foreign	ADJ
ftr-472	841	24	source	source	NOUN
ftr-472	841	25	income	income	NOUN
ftr-472	841	26	for	for	ADP
ftr-472	841	27	purposes	purpose	NOUN
ftr-472	841	28	of	of	ADP
ftr-472	841	29	applying	apply	VERB
ftr-472	841	30	the	the	DET
ftr-472	841	31	foreign	foreign	ADJ
ftr-472	841	32	tax	tax	NOUN
ftr-472	841	33	credit	credit	NOUN
ftr-472	841	34	limitation	limitation	NOUN
ftr-472	841	35	under	under	ADP
ftr-472	841	36	section	section	NOUN
ftr-472	841	37	904	904	NUM
ftr-472	841	38	)	)	PUNCT
ftr-472	841	39	generally	generally	ADV
ftr-472	841	40	allocated	allocate	VERB
ftr-472	841	41	interest	interest	NOUN
ftr-472	841	42	expense	expense	NOUN
ftr-472	841	43	based	base	VERB
ftr-472	841	44	on	on	ADP
ftr-472	841	45	the	the	DET
ftr-472	841	46	factual	factual	ADJ
ftr-472	841	47	connection	connection	NOUN
ftr-472	841	48	between	between	ADP
ftr-472	841	49	the	the	DET
ftr-472	841	50	item	item	NOUN
ftr-472	841	51	of	of	ADP
ftr-472	841	52	interest	interest	NOUN
ftr-472	841	53	expense	expense	NOUN
ftr-472	841	54	and	and	CCONJ
ftr-472	841	55	particular	particular	ADJ
ftr-472	841	56	items	item	NOUN
ftr-472	841	57	of	of	ADP
ftr-472	841	58	gross	gross	ADJ
ftr-472	841	59	income	income	NOUN
ftr-472	841	60	.	.	PUNCT
ftr-472	842	1	if	if	SCONJ
ftr-472	842	2	a	a	DET
ftr-472	842	3	factual	factual	ADJ
ftr-472	842	4	connection	connection	NOUN
ftr-472	842	5	could	could	AUX
ftr-472	842	6	not	not	PART
ftr-472	842	7	be	be	AUX
ftr-472	842	8	established	establish	VERB
ftr-472	842	9	,	,	PUNCT
ftr-472	842	10	the	the	DET
ftr-472	842	11	interest	interest	NOUN
ftr-472	842	12	expense	expense	NOUN
ftr-472	842	13	generally	generally	ADV
ftr-472	842	14	was	be	AUX
ftr-472	842	15	apportioned	apportion	VERB
ftr-472	842	16	on	on	ADP
ftr-472	842	17	the	the	DET
ftr-472	842	18	basis	basis	NOUN
ftr-472	842	19	of	of	ADP
ftr-472	842	20	the	the	DET
ftr-472	842	21	ratio	ratio	NOUN
ftr-472	842	22	of	of	ADP
ftr-472	842	23	the	the	DET
ftr-472	842	24	taxpayer	taxpayer	NOUN
ftr-472	842	25	's	's	PART
ftr-472	842	26	gross	gross	ADJ
ftr-472	842	27	income	income	NOUN
ftr-472	842	28	from	from	ADP
ftr-472	842	29	u.s	u.s	PROPN
ftr-472	842	30	.	.	PROPN
ftr-472	842	31	102	102	NUM
ftr-472	842	32	.	.	PUNCT
ftr-472	843	1	see	see	VERB
ftr-472	843	2	1986	1986	NUM
ftr-472	843	3	bluebook	bluebook	NOUN
ftr-472	843	4	,	,	PUNCT
ftr-472	843	5	supra	supra	PROPN
ftr-472	843	6	note	note	PROPN
ftr-472	843	7	89	89	NUM
ftr-472	843	8	,	,	PUNCT
ftr-472	843	9	at	at	ADP
ftr-472	843	10	947	947	NUM
ftr-472	843	11	(	(	PUNCT
ftr-472	843	12	"	"	PUNCT
ftr-472	843	13	the	the	DET
ftr-472	843	14	act	act	NOUN
ftr-472	843	15	adds	add	VERB
ftr-472	843	16	new	new	ADJ
ftr-472	843	17	code	code	NOUN
ftr-472	843	18	section	section	NOUN
ftr-472	843	19	864(e	864(e	PROPN
ftr-472	843	20	)	)	PUNCT
ftr-472	843	21	,	,	PUNCT
ftr-472	843	22	which	which	PRON
ftr-472	843	23	generally	generally	ADV
ftr-472	843	24	adopts	adopt	VERB
ftr-472	843	25	a	a	DET
ftr-472	843	26	one	one	NUM
ftr-472	843	27	-	-	PUNCT
ftr-472	843	28	taxpayer	taxpayer	NOUN
ftr-472	843	29	rule	rule	NOUN
ftr-472	843	30	and	and	CCONJ
ftr-472	843	31	other	other	ADJ
ftr-472	843	32	rules	rule	NOUN
ftr-472	843	33	for	for	ADP
ftr-472	843	34	expense	expense	NOUN
ftr-472	843	35	allocation	allocation	NOUN
ftr-472	843	36	for	for	ADP
ftr-472	843	37	purposes	purpose	NOUN
ftr-472	843	38	of	of	ADP
ftr-472	843	39	[	[	PUNCT
ftr-472	843	40	the	the	DET
ftr-472	843	41	international	international	ADJ
ftr-472	843	42	rules	rule	NOUN
ftr-472	843	43	]	]	PUNCT
ftr-472	843	44	for	for	ADP
ftr-472	843	45	income	income	NOUN
ftr-472	843	46	arising	arise	VERB
ftr-472	843	47	outside	outside	ADP
ftr-472	843	48	the	the	DET
ftr-472	843	49	united	united	PROPN
ftr-472	843	50	states	states	PROPN
ftr-472	843	51	and	and	CCONJ
ftr-472	843	52	for	for	ADP
ftr-472	843	53	foreign	foreign	ADJ
ftr-472	843	54	taxpayers	taxpayer	NOUN
ftr-472	843	55	....	....	PUNCT
ftr-472	844	1	generally	generally	ADV
ftr-472	844	2	,	,	PUNCT
ftr-472	844	3	money	money	NOUN
ftr-472	844	4	is	be	AUX
ftr-472	844	5	to	to	PART
ftr-472	844	6	be	be	AUX
ftr-472	844	7	treated	treat	VERB
ftr-472	844	8	as	as	ADP
ftr-472	844	9	fungible	fungible	ADJ
ftr-472	844	10	,	,	PUNCT
ftr-472	844	11	and	and	CCONJ
ftr-472	844	12	interest	interest	NOUN
ftr-472	844	13	expenses	expense	NOUN
ftr-472	844	14	are	be	AUX
ftr-472	844	15	to	to	PART
ftr-472	844	16	be	be	AUX
ftr-472	844	17	prorated	prorate	VERB
ftr-472	844	18	on	on	ADP
ftr-472	844	19	the	the	DET
ftr-472	844	20	asset	asset	NOUN
ftr-472	844	21	method	method	NOUN
ftr-472	844	22	.	.	PUNCT
ftr-472	844	23	"	"	PUNCT
ftr-472	844	24	)	)	PUNCT
ftr-472	844	25	while	while	SCONJ
ftr-472	844	26	the	the	DET
ftr-472	844	27	regulation	regulation	NOUN
ftr-472	844	28	in	in	ADP
ftr-472	844	29	which	which	PRON
ftr-472	844	30	the	the	DET
ftr-472	844	31	following	follow	VERB
ftr-472	844	32	statement	statement	NOUN
ftr-472	844	33	appears	appear	VERB
ftr-472	844	34	no	no	ADV
ftr-472	844	35	longer	long	ADV
ftr-472	844	36	governs	govern	VERB
ftr-472	844	37	the	the	DET
ftr-472	844	38	allocation	allocation	NOUN
ftr-472	844	39	of	of	ADP
ftr-472	844	40	interest	interest	NOUN
ftr-472	844	41	expense	expense	NOUN
ftr-472	844	42	for	for	ADP
ftr-472	844	43	purposes	purpose	NOUN
ftr-472	844	44	of	of	ADP
ftr-472	844	45	determining	determine	VERB
ftr-472	844	46	ecti	ecti	NOUN
ftr-472	844	47	of	of	ADP
ftr-472	844	48	a	a	DET
ftr-472	844	49	foreign	foreign	ADJ
ftr-472	844	50	taxpayer	taxpayer	NOUN
ftr-472	844	51	,	,	PUNCT
ftr-472	844	52	the	the	DET
ftr-472	844	53	classic	classic	ADJ
ftr-472	844	54	statement	statement	NOUN
ftr-472	844	55	of	of	ADP
ftr-472	844	56	fungibility	fungibility	NOUN
ftr-472	844	57	is	be	AUX
ftr-472	844	58	as	as	SCONJ
ftr-472	844	59	follows	follow	VERB
ftr-472	844	60	:	:	PUNCT
ftr-472	844	61	the	the	DET
ftr-472	844	62	method	method	NOUN
ftr-472	844	63	of	of	ADP
ftr-472	844	64	allocation	allocation	NOUN
ftr-472	844	65	and	and	CCONJ
ftr-472	844	66	apportionment	apportionment	NOUN
ftr-472	844	67	for	for	ADP
ftr-472	844	68	interest	interest	NOUN
ftr-472	844	69	set	set	VERB
ftr-472	844	70	forth	forth	ADP
ftr-472	844	71	in	in	ADP
ftr-472	844	72	this	this	DET
ftr-472	844	73	section	section	NOUN
ftr-472	844	74	is	be	AUX
ftr-472	844	75	based	base	VERB
ftr-472	844	76	on	on	ADP
ftr-472	844	77	the	the	DET
ftr-472	844	78	approach	approach	NOUN
ftr-472	844	79	that	that	PRON
ftr-472	844	80	,	,	PUNCT
ftr-472	844	81	in	in	ADP
ftr-472	844	82	general	general	ADJ
ftr-472	844	83	,	,	PUNCT
ftr-472	844	84	money	money	NOUN
ftr-472	844	85	is	be	AUX
ftr-472	844	86	fungible	fungible	ADJ
ftr-472	844	87	and	and	CCONJ
ftr-472	844	88	that	that	SCONJ
ftr-472	844	89	interest	interest	NOUN
ftr-472	844	90	expense	expense	NOUN
ftr-472	844	91	is	be	AUX
ftr-472	844	92	attributable	attributable	ADJ
ftr-472	844	93	to	to	ADP
ftr-472	844	94	all	all	DET
ftr-472	844	95	activities	activity	NOUN
ftr-472	844	96	and	and	CCONJ
ftr-472	844	97	property	property	NOUN
ftr-472	844	98	regardless	regardless	ADV
ftr-472	844	99	of	of	ADP
ftr-472	844	100	any	any	DET
ftr-472	844	101	specific	specific	ADJ
ftr-472	844	102	purpose	purpose	NOUN
ftr-472	844	103	for	for	ADP
ftr-472	844	104	incurring	incur	VERB
ftr-472	844	105	an	an	DET
ftr-472	844	106	obligation	obligation	NOUN
ftr-472	844	107	on	on	ADP
ftr-472	844	108	which	which	PRON
ftr-472	844	109	interest	interest	NOUN
ftr-472	844	110	is	be	AUX
ftr-472	844	111	paid	pay	VERB
ftr-472	844	112	....	....	PUNCT
ftr-472	845	1	the	the	DET
ftr-472	845	2	fungibility	fungibility	NOUN
ftr-472	845	3	approach	approach	NOUN
ftr-472	845	4	recognizes	recognize	VERB
ftr-472	845	5	that	that	SCONJ
ftr-472	845	6	all	all	DET
ftr-472	845	7	activities	activity	NOUN
ftr-472	845	8	and	and	CCONJ
ftr-472	845	9	property	property	NOUN
ftr-472	845	10	require	require	NOUN
ftr-472	845	11	funds	fund	NOUN
ftr-472	845	12	and	and	CCONJ
ftr-472	845	13	that	that	SCONJ
ftr-472	845	14	management	management	NOUN
ftr-472	845	15	has	have	VERB
ftr-472	845	16	a	a	DET
ftr-472	845	17	great	great	ADJ
ftr-472	845	18	deal	deal	NOUN
ftr-472	845	19	of	of	ADP
ftr-472	845	20	flexibility	flexibility	NOUN
ftr-472	845	21	as	as	ADP
ftr-472	845	22	to	to	ADP
ftr-472	845	23	the	the	DET
ftr-472	845	24	source	source	NOUN
ftr-472	845	25	and	and	CCONJ
ftr-472	845	26	use	use	NOUN
ftr-472	845	27	of	of	ADP
ftr-472	845	28	funds	fund	NOUN
ftr-472	845	29	.	.	PUNCT
ftr-472	846	1	when	when	SCONJ
ftr-472	846	2	money	money	NOUN
ftr-472	846	3	is	be	AUX
ftr-472	846	4	borrowed	borrow	VERB
ftr-472	846	5	for	for	ADP
ftr-472	846	6	a	a	DET
ftr-472	846	7	specific	specific	ADJ
ftr-472	846	8	purpose	purpose	NOUN
ftr-472	846	9	,	,	PUNCT
ftr-472	846	10	such	such	ADJ
ftr-472	846	11	borrowing	borrowing	NOUN
ftr-472	846	12	will	will	AUX
ftr-472	846	13	generally	generally	ADV
ftr-472	846	14	free	free	VERB
ftr-472	846	15	other	other	ADJ
ftr-472	846	16	funds	fund	NOUN
ftr-472	846	17	for	for	ADP
ftr-472	846	18	other	other	ADJ
ftr-472	846	19	purposes	purpose	NOUN
ftr-472	846	20	,	,	PUNCT
ftr-472	846	21	and	and	CCONJ
ftr-472	846	22	it	it	PRON
ftr-472	846	23	is	be	AUX
ftr-472	846	24	reasonable	reasonable	ADJ
ftr-472	846	25	under	under	ADP
ftr-472	846	26	this	this	DET
ftr-472	846	27	approach	approach	NOUN
ftr-472	846	28	to	to	PART
ftr-472	846	29	attribute	attribute	VERB
ftr-472	846	30	part	part	NOUN
ftr-472	846	31	of	of	ADP
ftr-472	846	32	the	the	DET
ftr-472	846	33	cost	cost	NOUN
ftr-472	846	34	of	of	ADP
ftr-472	846	35	borrowing	borrowing	NOUN
ftr-472	846	36	to	to	ADP
ftr-472	846	37	such	such	ADJ
ftr-472	846	38	other	other	ADJ
ftr-472	846	39	purposes	purpose	NOUN
ftr-472	846	40	.	.	PUNCT
ftr-472	847	1	temp	temp	NOUN
ftr-472	847	2	.	.	PUNCT
ftr-472	848	1	regs	regs	PROPN
ftr-472	848	2	.	.	PUNCT
ftr-472	849	1	§	§	PROPN
ftr-472	849	2	1.861	1.861	NUM
ftr-472	849	3	-	-	PUNCT
ftr-472	849	4	9(a	9(a	NUM
ftr-472	849	5	)	)	PUNCT
ftr-472	849	6	.	.	PUNCT
ftr-472	850	1	florida	florida	PROPN
ftr-472	850	2	tax	tax	PROPN
ftr-472	850	3	review	review	NOUN
ftr-472	850	4	sources	source	NOUN
ftr-472	850	5	to	to	ADP
ftr-472	850	6	its	its	PRON
ftr-472	850	7	worldwide	worldwide	ADJ
ftr-472	850	8	gross	gross	ADJ
ftr-472	850	9	income	income	NOUN
ftr-472	850	10	.	.	PUNCT
ftr-472	851	1	13	13	NUM
ftr-472	851	2	in	in	ADP
ftr-472	851	3	practice	practice	NOUN
ftr-472	852	1	,	,	PUNCT
ftr-472	852	2	most	most	ADJ
ftr-472	852	3	foreign	foreign	ADJ
ftr-472	852	4	banks	bank	NOUN
ftr-472	852	5	apparently	apparently	ADV
ftr-472	852	6	determined	determine	VERB
ftr-472	852	7	their	their	PRON
ftr-472	852	8	u.s	u.s	PROPN
ftr-472	852	9	.	.	PROPN
ftr-472	852	10	interest	interest	NOUN
ftr-472	852	11	expense	expense	NOUN
ftr-472	852	12	based	base	VERB
ftr-472	852	13	on	on	ADP
ftr-472	852	14	the	the	DET
ftr-472	852	15	interest	interest	NOUN
ftr-472	852	16	expense	expense	NOUN
ftr-472	852	17	shown	show	VERB
ftr-472	852	18	on	on	ADP
ftr-472	852	19	the	the	DET
ftr-472	852	20	books	book	NOUN
ftr-472	852	21	of	of	ADP
ftr-472	852	22	their	their	PRON
ftr-472	852	23	u.s	u.s	PROPN
ftr-472	852	24	.	.	PROPN
ftr-472	852	25	branch	branch	NOUN
ftr-472	852	26	(	(	PUNCT
ftr-472	852	27	the	the	DET
ftr-472	852	28	so	so	ADV
ftr-472	852	29	-	-	PUNCT
ftr-472	852	30	called	call	VERB
ftr-472	852	31	"	"	PUNCT
ftr-472	852	32	separate	separate	ADJ
ftr-472	852	33	entity	entity	NOUN
ftr-472	852	34	method	method	NOUN
ftr-472	852	35	"	"	PUNCT
ftr-472	852	36	)	)	PUNCT
ftr-472	852	37	.	.	PUNCT
ftr-472	852	38	"	"	PUNCT
ftr-472	853	1	4	4	NUM
ftr-472	853	2	eventually	eventually	ADV
ftr-472	853	3	the	the	DET
ftr-472	853	4	irs	irs	PROPN
ftr-472	853	5	began	begin	VERB
ftr-472	853	6	to	to	PART
ftr-472	853	7	assert	assert	VERB
ftr-472	853	8	that	that	SCONJ
ftr-472	853	9	,	,	PUNCT
ftr-472	853	10	regardless	regardless	ADV
ftr-472	853	11	of	of	ADP
ftr-472	853	12	its	its	PRON
ftr-472	853	13	factual	factual	ADJ
ftr-472	853	14	connection	connection	NOUN
ftr-472	853	15	with	with	ADP
ftr-472	853	16	particular	particular	ADJ
ftr-472	853	17	items	item	NOUN
ftr-472	853	18	of	of	ADP
ftr-472	853	19	gross	gross	ADJ
ftr-472	853	20	income	income	NOUN
ftr-472	853	21	,	,	PUNCT
ftr-472	853	22	money	money	NOUN
ftr-472	853	23	in	in	ADP
ftr-472	853	24	fact	fact	NOUN
ftr-472	853	25	is	be	AUX
ftr-472	853	26	fungible	fungible	ADJ
ftr-472	853	27	and	and	CCONJ
ftr-472	853	28	interest	interest	NOUN
ftr-472	853	29	expense	expense	NOUN
ftr-472	853	30	therefore	therefore	ADV
ftr-472	853	31	should	should	AUX
ftr-472	853	32	always	always	ADV
ftr-472	853	33	be	be	AUX
ftr-472	853	34	treated	treat	VERB
ftr-472	853	35	as	as	ADP
ftr-472	853	36	attributable	attributable	ADJ
ftr-472	853	37	to	to	ADP
ftr-472	853	38	all	all	DET
ftr-472	853	39	gross	gross	ADJ
ftr-472	853	40	income	income	NOUN
ftr-472	853	41	.	.	PUNCT
ftr-472	854	1	however	however	ADV
ftr-472	854	2	,	,	PUNCT
ftr-472	854	3	the	the	DET
ftr-472	854	4	irs	irs	PROPN
ftr-472	854	5	was	be	AUX
ftr-472	854	6	rebuffed	rebuff	VERB
ftr-472	854	7	in	in	ADP
ftr-472	854	8	several	several	ADJ
ftr-472	854	9	cases	case	NOUN
ftr-472	854	10	involving	involve	VERB
ftr-472	854	11	u.s	u.s	PROPN
ftr-472	854	12	.	.	PROPN
ftr-472	854	13	taxpayers	taxpayer	NOUN
ftr-472	854	14	on	on	ADP
ftr-472	854	15	the	the	DET
ftr-472	854	16	basis	basis	NOUN
ftr-472	854	17	of	of	ADP
ftr-472	854	18	the	the	DET
ftr-472	854	19	literal	literal	ADJ
ftr-472	854	20	language	language	NOUN
ftr-472	854	21	of	of	ADP
ftr-472	854	22	the	the	DET
ftr-472	854	23	statute	statute	NOUN
ftr-472	854	24	and	and	CCONJ
ftr-472	854	25	the	the	DET
ftr-472	854	26	then	then	ADV
ftr-472	854	27	existing	exist	VERB
ftr-472	854	28	regulations	regulation	NOUN
ftr-472	854	29	.	.	PUNCT
ftr-472	855	1	°	°	ADP
ftr-472	855	2	5	5	NUM
ftr-472	855	3	in	in	ADP
ftr-472	855	4	response	response	NOUN
ftr-472	855	5	,	,	PUNCT
ftr-472	855	6	the	the	DET
ftr-472	855	7	irs	irs	PROPN
ftr-472	855	8	amended	amend	VERB
ftr-472	855	9	the	the	DET
ftr-472	855	10	regulations	regulation	NOUN
ftr-472	855	11	in	in	ADP
ftr-472	855	12	1977	1977	NUM
ftr-472	855	13	(	(	PUNCT
ftr-472	855	14	finalizing	finalize	VERB
ftr-472	855	15	changes	change	NOUN
ftr-472	855	16	that	that	PRON
ftr-472	855	17	were	be	AUX
ftr-472	855	18	proposed	propose	VERB
ftr-472	855	19	in	in	ADP
ftr-472	855	20	1973	1973	NUM
ftr-472	855	21	)	)	PUNCT
ftr-472	855	22	to	to	PART
ftr-472	855	23	adopt	adopt	VERB
ftr-472	855	24	the	the	DET
ftr-472	855	25	fungibility	fungibility	NOUN
ftr-472	855	26	principle	principle	NOUN
ftr-472	855	27	for	for	ADP
ftr-472	855	28	allocating	allocate	VERB
ftr-472	855	29	and	and	CCONJ
ftr-472	855	30	apportioning	apportion	VERB
ftr-472	855	31	interest	interest	NOUN
ftr-472	855	32	expense	expense	NOUN
ftr-472	855	33	.	.	PUNCT
ftr-472	856	1	'06	'06	NUM
ftr-472	857	1	the	the	DET
ftr-472	857	2	1977	1977	NUM
ftr-472	857	3	regulations	regulation	NOUN
ftr-472	857	4	required	require	VERB
ftr-472	857	5	,	,	PUNCT
ftr-472	857	6	with	with	ADP
ftr-472	857	7	limited	limited	ADJ
ftr-472	857	8	exceptions	exception	NOUN
ftr-472	857	9	,	,	PUNCT
ftr-472	857	10	that	that	DET
ftr-472	857	11	interest	interest	NOUN
ftr-472	857	12	be	be	AUX
ftr-472	857	13	ratably	ratably	ADV
ftr-472	857	14	apportioned	apportion	VERB
ftr-472	857	15	based	base	VERB
ftr-472	857	16	on	on	ADP
ftr-472	857	17	relative	relative	ADJ
ftr-472	857	18	u.s.-to	u.s.-to	ADJ
ftr-472	857	19	-	-	PUNCT
ftr-472	857	20	worldwide	worldwide	ADJ
ftr-472	857	21	assets	asset	NOUN
ftr-472	857	22	(	(	PUNCT
ftr-472	857	23	or	or	CCONJ
ftr-472	857	24	,	,	PUNCT
ftr-472	857	25	subject	subject	ADJ
ftr-472	857	26	to	to	ADP
ftr-472	857	27	certain	certain	ADJ
ftr-472	857	28	limitations	limitation	NOUN
ftr-472	857	29	,	,	PUNCT
ftr-472	857	30	relative	relative	ADJ
ftr-472	857	31	u.s.-to	u.s.-to	ADJ
ftr-472	857	32	-	-	PUNCT
ftr-472	857	33	worldwide	worldwide	ADJ
ftr-472	857	34	gross	gross	ADJ
ftr-472	857	35	income	income	NOUN
ftr-472	857	36	)	)	PUNCT
ftr-472	857	37	.	.	PUNCT
ftr-472	858	1	the	the	DET
ftr-472	858	2	1977	1977	NUM
ftr-472	858	3	regulations	regulation	NOUN
ftr-472	858	4	applied	apply	VERB
ftr-472	858	5	to	to	ADP
ftr-472	858	6	both	both	DET
ftr-472	858	7	u.s	u.s	PROPN
ftr-472	858	8	.	.	PROPN
ftr-472	858	9	and	and	CCONJ
ftr-472	858	10	foreign	foreign	ADJ
ftr-472	858	11	corporations	corporation	NOUN
ftr-472	858	12	.	.	PUNCT
ftr-472	859	1	it	it	PRON
ftr-472	859	2	was	be	AUX
ftr-472	859	3	soon	soon	ADV
ftr-472	859	4	realized	realize	VERB
ftr-472	859	5	,	,	PUNCT
ftr-472	859	6	however	however	ADV
ftr-472	859	7	,	,	PUNCT
ftr-472	859	8	that	that	SCONJ
ftr-472	859	9	as	as	SCONJ
ftr-472	859	10	applied	apply	VERB
ftr-472	859	11	to	to	ADP
ftr-472	859	12	u.s	u.s	PROPN
ftr-472	859	13	.	.	PROPN
ftr-472	859	14	branches	branch	NOUN
ftr-472	859	15	of	of	ADP
ftr-472	859	16	foreign	foreign	ADJ
ftr-472	859	17	banks	bank	NOUN
ftr-472	859	18	,	,	PUNCT
ftr-472	859	19	a	a	DET
ftr-472	859	20	full	full	ADV
ftr-472	859	21	-	-	PUNCT
ftr-472	859	22	fledged	fledged	ADJ
ftr-472	859	23	fungibility	fungibility	NOUN
ftr-472	859	24	approach	approach	NOUN
ftr-472	859	25	produced	produce	VERB
ftr-472	859	26	harsh	harsh	ADJ
ftr-472	859	27	results	result	NOUN
ftr-472	859	28	in	in	ADP
ftr-472	859	29	some	some	DET
ftr-472	859	30	cases	case	NOUN
ftr-472	859	31	and	and	CCONJ
ftr-472	859	32	bizarre	bizarre	ADJ
ftr-472	859	33	windfalls	windfall	NOUN
ftr-472	859	34	in	in	ADP
ftr-472	859	35	others	other	NOUN
ftr-472	859	36	.	.	PUNCT
ftr-472	860	1	in	in	ADP
ftr-472	860	2	general	general	ADJ
ftr-472	860	3	,	,	PUNCT
ftr-472	860	4	the	the	DET
ftr-472	860	5	1977	1977	NUM
ftr-472	860	6	regulations	regulation	NOUN
ftr-472	860	7	favored	favor	VERB
ftr-472	860	8	foreign	foreign	ADJ
ftr-472	860	9	banks	bank	NOUN
ftr-472	860	10	whose	whose	DET
ftr-472	860	11	overall	overall	ADJ
ftr-472	860	12	cost	cost	NOUN
ftr-472	860	13	of	of	ADP
ftr-472	860	14	funds	fund	NOUN
ftr-472	860	15	was	be	AUX
ftr-472	860	16	higher	high	ADJ
ftr-472	860	17	than	than	ADP
ftr-472	860	18	their	their	PRON
ftr-472	860	19	cost	cost	NOUN
ftr-472	860	20	of	of	ADP
ftr-472	860	21	u.s	u.s	PROPN
ftr-472	860	22	.	.	PROPN
ftr-472	860	23	dollar	dollar	NOUN
ftr-472	860	24	funds	fund	NOUN
ftr-472	860	25	(	(	PUNCT
ftr-472	860	26	so	so	ADV
ftr-472	860	27	-	-	PUNCT
ftr-472	860	28	called	call	VERB
ftr-472	860	29	"	"	PUNCT
ftr-472	860	30	soft	soft	ADJ
ftr-472	860	31	currency	currency	NOUN
ftr-472	860	32	"	"	PUNCT
ftr-472	860	33	borrowers	borrower	NOUN
ftr-472	860	34	)	)	PUNCT
ftr-472	860	35	,	,	PUNCT
ftr-472	860	36	and	and	CCONJ
ftr-472	860	37	treated	treat	VERB
ftr-472	860	38	harshly	harshly	ADV
ftr-472	860	39	foreign	foreign	ADJ
ftr-472	860	40	banks	bank	NOUN
ftr-472	860	41	whose	whose	DET
ftr-472	860	42	cost	cost	NOUN
ftr-472	860	43	of	of	ADP
ftr-472	860	44	u.s	u.s	PROPN
ftr-472	860	45	.	.	PROPN
ftr-472	860	46	dollar	dollar	NOUN
ftr-472	860	47	funds	fund	NOUN
ftr-472	860	48	exceeded	exceed	VERB
ftr-472	860	49	their	their	PRON
ftr-472	860	50	average	average	ADJ
ftr-472	860	51	borrowing	borrowing	NOUN
ftr-472	860	52	cost	cost	NOUN
ftr-472	860	53	(	(	PUNCT
ftr-472	860	54	so	so	ADV
ftr-472	860	55	-	-	PUNCT
ftr-472	860	56	called	call	VERB
ftr-472	860	57	"	"	PUNCT
ftr-472	860	58	hard	hard	ADJ
ftr-472	860	59	currency	currency	NOUN
ftr-472	860	60	"	"	PUNCT
ftr-472	860	61	borrowers	borrower	NOUN
ftr-472	860	62	)	)	PUNCT
ftr-472	860	63	.	.	PUNCT
ftr-472	861	1	in	in	ADP
ftr-472	861	2	particular	particular	ADJ
ftr-472	861	3	,	,	PUNCT
ftr-472	861	4	japanese	japanese	ADJ
ftr-472	861	5	and	and	CCONJ
ftr-472	861	6	german	german	ADJ
ftr-472	861	7	banks	bank	NOUN
ftr-472	861	8	were	be	AUX
ftr-472	861	9	severely	severely	ADV
ftr-472	861	10	disadvantaged	disadvantaged	ADJ
ftr-472	861	11	under	under	ADP
ftr-472	861	12	the	the	DET
ftr-472	861	13	1977	1977	NUM
ftr-472	861	14	regulations	regulation	NOUN
ftr-472	861	15	because	because	SCONJ
ftr-472	861	16	their	their	PRON
ftr-472	861	17	yen	yen	NOUN
ftr-472	861	18	or	or	CCONJ
ftr-472	861	19	deutschemark	deutschemark	ADJ
ftr-472	861	20	borrowing	borrowing	NOUN
ftr-472	861	21	costs	cost	NOUN
ftr-472	861	22	were	be	AUX
ftr-472	861	23	significantly	significantly	ADV
ftr-472	861	24	lower	low	ADJ
ftr-472	861	25	than	than	ADP
ftr-472	861	26	their	their	PRON
ftr-472	861	27	u.s	u.s	PROPN
ftr-472	861	28	.	.	PROPN
ftr-472	861	29	dollar	dollar	NOUN
ftr-472	861	30	borrowing	borrowing	NOUN
ftr-472	861	31	costs	cost	NOUN
ftr-472	861	32	.	.	PUNCT
ftr-472	862	1	instead	instead	ADV
ftr-472	862	2	of	of	ADP
ftr-472	862	3	allowing	allow	VERB
ftr-472	862	4	a	a	DET
ftr-472	862	5	deduction	deduction	NOUN
ftr-472	862	6	for	for	ADP
ftr-472	862	7	the	the	DET
ftr-472	862	8	full	full	ADJ
ftr-472	862	9	amount	amount	NOUN
ftr-472	862	10	of	of	ADP
ftr-472	862	11	interest	interest	NOUN
ftr-472	862	12	expense	expense	NOUN
ftr-472	862	13	on	on	ADP
ftr-472	862	14	the	the	DET
ftr-472	862	15	u.s	u.s	PROPN
ftr-472	862	16	.	.	PROPN
ftr-472	862	17	dollar	dollar	NOUN
ftr-472	862	18	borrowings	borrowing	NOUN
ftr-472	862	19	of	of	ADP
ftr-472	862	20	their	their	PRON
ftr-472	862	21	u.s	u.s	PROPN
ftr-472	862	22	.	.	PROPN
ftr-472	862	23	branches	branch	NOUN
ftr-472	862	24	,	,	PUNCT
ftr-472	862	25	the	the	DET
ftr-472	862	26	103	103	NUM
ftr-472	862	27	.	.	PUNCT
ftr-472	862	28	regs	regs	PROPN
ftr-472	862	29	.	.	PUNCT
ftr-472	863	1	§	§	PROPN
ftr-472	863	2	1.861	1.861	NUM
ftr-472	863	3	-	-	SYM
ftr-472	863	4	8(a	8(a	NUM
ftr-472	863	5	)	)	PUNCT
ftr-472	863	6	(	(	PUNCT
ftr-472	863	7	1966	1966	NUM
ftr-472	863	8	)	)	PUNCT
ftr-472	863	9	,	,	PUNCT
ftr-472	863	10	adopted	adopt	VERB
ftr-472	863	11	in	in	ADP
ftr-472	863	12	31	31	NUM
ftr-472	863	13	fed	fed	PROPN
ftr-472	863	14	.	.	PUNCT
ftr-472	864	1	reg	reg	PROPN
ftr-472	864	2	.	.	PUNCT
ftr-472	864	3	11144	11144	NUM
ftr-472	864	4	(	(	PUNCT
ftr-472	864	5	1966	1966	NUM
ftr-472	864	6	)	)	PUNCT
ftr-472	864	7	.	.	PUNCT
ftr-472	865	1	see	see	VERB
ftr-472	865	2	commercial	commercial	ADJ
ftr-472	865	3	union	union	PROPN
ftr-472	865	4	assur	assur	PROPN
ftr-472	865	5	.	.	PUNCT
ftr-472	865	6	co.	co.	PROPN
ftr-472	865	7	ltd	ltd	PROPN
ftr-472	865	8	.	.	PROPN
ftr-472	866	1	v.	v.	PROPN
ftr-472	866	2	commissioner	commissioner	PROPN
ftr-472	866	3	,	,	PUNCT
ftr-472	866	4	144	144	NUM
ftr-472	866	5	f.2d	f.2d	NUM
ftr-472	866	6	994	994	NUM
ftr-472	866	7	(	(	PUNCT
ftr-472	866	8	2d	2d	NUM
ftr-472	866	9	cir	cir	NOUN
ftr-472	866	10	.	.	PUNCT
ftr-472	866	11	1944	1944	NUM
ftr-472	866	12	)	)	PUNCT
ftr-472	867	1	;	;	PUNCT
ftr-472	867	2	third	third	ADJ
ftr-472	867	3	scottish	scottish	X
ftr-472	867	4	am	be	AUX
ftr-472	867	5	.	.	PUNCT
ftr-472	868	1	trust	trust	PROPN
ftr-472	868	2	co.	co.	PROPN
ftr-472	868	3	,	,	PUNCT
ftr-472	868	4	ltd	ltd	PROPN
ftr-472	868	5	.	.	PROPN
ftr-472	868	6	v.	v.	PROPN
ftr-472	868	7	united	united	PROPN
ftr-472	868	8	states	states	PROPN
ftr-472	868	9	,	,	PUNCT
ftr-472	868	10	37	37	NUM
ftr-472	868	11	f.	f.	PROPN
ftr-472	868	12	supp	supp	PROPN
ftr-472	868	13	.	.	PUNCT
ftr-472	869	1	279	279	NUM
ftr-472	869	2	(	(	PUNCT
ftr-472	869	3	ct	ct	NOUN
ftr-472	869	4	.	.	PUNCT
ftr-472	869	5	cl	cl	NOUN
ftr-472	869	6	.	.	PUNCT
ftr-472	869	7	1941	1941	NUM
ftr-472	869	8	)	)	PUNCT
ftr-472	869	9	;	;	PUNCT
ftr-472	869	10	balfour	balfour	PROPN
ftr-472	869	11	,	,	PUNCT
ftr-472	869	12	williamson	williamson	PROPN
ftr-472	869	13	&	&	CCONJ
ftr-472	869	14	co.	co.	PROPN
ftr-472	869	15	,	,	PUNCT
ftr-472	869	16	ltd	ltd	PROPN
ftr-472	869	17	.	.	PROPN
ftr-472	870	1	v.	v.	PROPN
ftr-472	870	2	commissioner	commissioner	PROPN
ftr-472	870	3	,	,	PUNCT
ftr-472	870	4	i	i	PRON
ftr-472	870	5	t.c	t.c	PROPN
ftr-472	870	6	.	.	PROPN
ftr-472	870	7	memo	memo	NOUN
ftr-472	870	8	852	852	NUM
ftr-472	870	9	(	(	PUNCT
ftr-472	870	10	1943	1943	NUM
ftr-472	870	11	)	)	PUNCT
ftr-472	870	12	.	.	PUNCT
ftr-472	871	1	104	104	X
ftr-472	871	2	.	.	PUNCT
ftr-472	872	1	on	on	ADP
ftr-472	872	2	the	the	DET
ftr-472	872	3	use	use	NOUN
ftr-472	872	4	of	of	ADP
ftr-472	872	5	the	the	DET
ftr-472	872	6	separate	separate	ADJ
ftr-472	872	7	entity	entity	NOUN
ftr-472	872	8	method	method	NOUN
ftr-472	872	9	by	by	ADP
ftr-472	872	10	foreign	foreign	ADJ
ftr-472	872	11	banks	bank	NOUN
ftr-472	872	12	before	before	ADP
ftr-472	872	13	the	the	DET
ftr-472	872	14	1977	1977	NUM
ftr-472	872	15	regulations	regulation	NOUN
ftr-472	872	16	,	,	PUNCT
ftr-472	872	17	see	see	VERB
ftr-472	872	18	charles	charles	PROPN
ftr-472	872	19	t.	t.	PROPN
ftr-472	872	20	crawford	crawford	PROPN
ftr-472	872	21	,	,	PUNCT
ftr-472	872	22	allocation	allocation	NOUN
ftr-472	872	23	of	of	ADP
ftr-472	872	24	interest	interest	NOUN
ftr-472	872	25	expense	expense	NOUN
ftr-472	872	26	for	for	ADP
ftr-472	872	27	foreign	foreign	ADJ
ftr-472	872	28	branch	branch	NOUN
ftr-472	872	29	banking	banking	NOUN
ftr-472	872	30	operations	operation	NOUN
ftr-472	872	31	in	in	ADP
ftr-472	872	32	the	the	DET
ftr-472	872	33	u.s	u.s	PROPN
ftr-472	872	34	.	.	PROPN
ftr-472	872	35	,	,	PUNCT
ftr-472	872	36	10	10	NUM
ftr-472	872	37	tax	tax	NOUN
ftr-472	872	38	adviser	adviser	NOUN
ftr-472	872	39	236	236	NUM
ftr-472	872	40	(	(	PUNCT
ftr-472	872	41	1979	1979	NUM
ftr-472	872	42	)	)	PUNCT
ftr-472	872	43	;	;	PUNCT
ftr-472	872	44	see	see	VERB
ftr-472	872	45	also	also	ADV
ftr-472	872	46	hatab	hatab	NOUN
ftr-472	872	47	,	,	PUNCT
ftr-472	872	48	supra	supra	PROPN
ftr-472	872	49	note	note	NOUN
ftr-472	872	50	101	101	NUM
ftr-472	872	51	,	,	PUNCT
ftr-472	872	52	§	§	PROPN
ftr-472	872	53	27.03[2	27.03[2	NUM
ftr-472	872	54	]	]	PUNCT
ftr-472	872	55	.	.	PUNCT
ftr-472	873	1	105	105	NUM
ftr-472	873	2	.	.	PUNCT
ftr-472	874	1	see	see	VERB
ftr-472	874	2	,	,	PUNCT
ftr-472	874	3	e.g.	e.g.	ADV
ftr-472	874	4	,	,	PUNCT
ftr-472	874	5	chicago	chicago	PROPN
ftr-472	874	6	,	,	PUNCT
ftr-472	874	7	milwaukee	milwaukee	PROPN
ftr-472	874	8	,	,	PUNCT
ftr-472	874	9	st	st	PROPN
ftr-472	874	10	.	.	PROPN
ftr-472	874	11	paul	paul	PROPN
ftr-472	874	12	&	&	CCONJ
ftr-472	874	13	pac	pac	PROPN
ftr-472	874	14	.	.	PUNCT
ftr-472	875	1	r.r	r.r	PROPN
ftr-472	875	2	.	.	PROPN
ftr-472	876	1	v.	v.	PROPN
ftr-472	876	2	united	united	PROPN
ftr-472	876	3	states	states	PROPN
ftr-472	876	4	,	,	PUNCT
ftr-472	876	5	404	404	NUM
ftr-472	876	6	f.2d	f.2d	ADP
ftr-472	876	7	960	960	NUM
ftr-472	876	8	,	,	PUNCT
ftr-472	876	9	974	974	NUM
ftr-472	876	10	(	(	PUNCT
ftr-472	876	11	ct	ct	PROPN
ftr-472	876	12	.	.	PUNCT
ftr-472	876	13	cl	cl	NOUN
ftr-472	876	14	.	.	PUNCT
ftr-472	876	15	1968	1968	NUM
ftr-472	876	16	)	)	PUNCT
ftr-472	876	17	;	;	PUNCT
ftr-472	877	1	missouri	missouri	PROPN
ftr-472	877	2	pac	pac	PROPN
ftr-472	877	3	.	.	PUNCT
ftr-472	878	1	r.r	r.r	PROPN
ftr-472	878	2	.	.	PROPN
ftr-472	879	1	v.	v.	PROPN
ftr-472	879	2	united	united	PROPN
ftr-472	879	3	states	states	PROPN
ftr-472	879	4	,	,	PUNCT
ftr-472	879	5	392	392	NUM
ftr-472	879	6	f.2d	f.2d	ADP
ftr-472	879	7	592	592	NUM
ftr-472	879	8	,	,	PUNCT
ftr-472	879	9	604	604	NUM
ftr-472	879	10	-	-	SYM
ftr-472	879	11	06	06	NUM
ftr-472	879	12	(	(	PUNCT
ftr-472	879	13	ct	ct	PROPN
ftr-472	879	14	.	.	PUNCT
ftr-472	879	15	cl	cl	NOUN
ftr-472	879	16	.	.	PUNCT
ftr-472	879	17	1968	1968	NUM
ftr-472	879	18	)	)	PUNCT
ftr-472	879	19	;	;	PUNCT
ftr-472	879	20	f.w	f.w	PROPN
ftr-472	879	21	.	.	PROPN
ftr-472	879	22	woolworth	woolworth	PROPN
ftr-472	879	23	v.	v.	PROPN
ftr-472	879	24	commissioner	commissioner	PROPN
ftr-472	879	25	,	,	PUNCT
ftr-472	879	26	54	54	NUM
ftr-472	879	27	t.c	t.c	PROPN
ftr-472	879	28	.	.	PROPN
ftr-472	879	29	1233	1233	NUM
ftr-472	879	30	,	,	PUNCT
ftr-472	879	31	1271	1271	NUM
ftr-472	879	32	-	-	SYM
ftr-472	879	33	73	73	NUM
ftr-472	879	34	(	(	PUNCT
ftr-472	879	35	1970	1970	NUM
ftr-472	879	36	)	)	PUNCT
ftr-472	879	37	,	,	PUNCT
ftr-472	879	38	nonacq	nonacq	PROPN
ftr-472	879	39	.	.	PROPN
ftr-472	879	40	,	,	PUNCT
ftr-472	879	41	1971	1971	NUM
ftr-472	879	42	-	-	SYM
ftr-472	879	43	2	2	NUM
ftr-472	879	44	c.b	c.b	PROPN
ftr-472	879	45	.	.	PROPN
ftr-472	879	46	4	4	NUM
ftr-472	879	47	.	.	NUM
ftr-472	879	48	106	106	NUM
ftr-472	879	49	.	.	PUNCT
ftr-472	880	1	regs	regs	PROPN
ftr-472	880	2	.	.	PUNCT
ftr-472	881	1	§	§	PROPN
ftr-472	881	2	1.861	1.861	NUM
ftr-472	881	3	-	-	PUNCT
ftr-472	881	4	8(e)(2	8(e)(2	NUM
ftr-472	881	5	)	)	PUNCT
ftr-472	881	6	,	,	PUNCT
ftr-472	881	7	t.d	t.d	PROPN
ftr-472	881	8	.	.	PROPN
ftr-472	881	9	7456	7456	NUM
ftr-472	881	10	,	,	PUNCT
ftr-472	881	11	1977	1977	NUM
ftr-472	881	12	-	-	SYM
ftr-472	881	13	1	1	NUM
ftr-472	881	14	c.b	c.b	PROPN
ftr-472	881	15	.	.	PROPN
ftr-472	881	16	200	200	NUM
ftr-472	881	17	(	(	PUNCT
ftr-472	881	18	1977	1977	NUM
ftr-472	881	19	)	)	PUNCT
ftr-472	881	20	,	,	PUNCT
ftr-472	881	21	which	which	PRON
ftr-472	881	22	modified	modify	VERB
ftr-472	881	23	and	and	CCONJ
ftr-472	881	24	adopted	adopt	VERB
ftr-472	881	25	prop	prop	NOUN
ftr-472	881	26	.	.	PUNCT
ftr-472	881	27	regs	regs	PROPN
ftr-472	881	28	.	.	PUNCT
ftr-472	882	1	§	§	PROPN
ftr-472	882	2	1.861	1.861	NUM
ftr-472	882	3	-	-	PUNCT
ftr-472	882	4	8(e)(2	8(e)(2	NUM
ftr-472	882	5	)	)	PUNCT
ftr-472	882	6	,	,	PUNCT
ftr-472	882	7	published	publish	VERB
ftr-472	882	8	in	in	ADP
ftr-472	882	9	38	38	NUM
ftr-472	882	10	fed	feed	VERB
ftr-472	882	11	.	.	PUNCT
ftr-472	883	1	reg	reg	PROPN
ftr-472	883	2	.	.	PUNCT
ftr-472	884	1	15840	15840	NUM
ftr-472	884	2	(	(	PUNCT
ftr-472	884	3	1973	1973	NUM
ftr-472	884	4	)	)	PUNCT
ftr-472	884	5	.	.	PUNCT
ftr-472	885	1	the	the	DET
ftr-472	885	2	articulation	articulation	NOUN
ftr-472	885	3	of	of	ADP
ftr-472	885	4	the	the	DET
ftr-472	885	5	fungibility	fungibility	NOUN
ftr-472	885	6	principle	principle	NOUN
ftr-472	885	7	in	in	ADP
ftr-472	885	8	former	former	ADJ
ftr-472	885	9	regs	reg	NOUN
ftr-472	885	10	.	.	PUNCT
ftr-472	886	1	§	§	PROPN
ftr-472	886	2	1.861	1.861	NUM
ftr-472	886	3	-	-	PUNCT
ftr-472	886	4	8(e)(2	8(e)(2	NUM
ftr-472	886	5	)	)	PUNCT
ftr-472	886	6	is	be	AUX
ftr-472	886	7	substantially	substantially	ADV
ftr-472	886	8	the	the	DET
ftr-472	886	9	same	same	ADJ
ftr-472	886	10	as	as	SCONJ
ftr-472	886	11	that	that	PRON
ftr-472	886	12	found	find	VERB
ftr-472	886	13	in	in	ADP
ftr-472	886	14	temp	temp	NOUN
ftr-472	886	15	.	.	PUNCT
ftr-472	887	1	regs	regs	PROPN
ftr-472	887	2	.	.	PUNCT
ftr-472	888	1	§	§	PROPN
ftr-472	888	2	1.861	1.861	NUM
ftr-472	888	3	-	-	PUNCT
ftr-472	888	4	9(a	9(a	NUM
ftr-472	888	5	)	)	PUNCT
ftr-472	888	6	,	,	PUNCT
ftr-472	888	7	quoted	quote	VERB
ftr-472	888	8	supra	supra	PROPN
ftr-472	888	9	note	note	PROPN
ftr-472	888	10	102	102	NUM
ftr-472	888	11	.	.	PUNCT
ftr-472	889	1	[	[	X
ftr-472	889	2	vol	vol	NOUN
ftr-472	889	3	2:1	2:1	NUM
ftr-472	889	4	19941	19941	NUM
ftr-472	889	5	u.s	u.s	PROPN
ftr-472	889	6	.	.	PROPN
ftr-472	889	7	federal	federal	ADJ
ftr-472	889	8	income	income	NOUN
ftr-472	889	9	taxaion	taxaion	NOUN
ftr-472	889	10	of	of	ADP
ftr-472	889	11	u.s	u.s	PROPN
ftr-472	889	12	.	.	PROPN
ftr-472	889	13	branches	branch	NOUN
ftr-472	889	14	of	of	ADP
ftr-472	889	15	foreign	foreign	ADJ
ftr-472	889	16	banks	bank	NOUN
ftr-472	889	17	45	45	NUM
ftr-472	889	18	1977	1977	NUM
ftr-472	889	19	regulations	regulation	NOUN
ftr-472	889	20	required	require	VERB
ftr-472	889	21	these	these	DET
ftr-472	889	22	banks	bank	NOUN
ftr-472	889	23	to	to	PART
ftr-472	889	24	compute	compute	VERB
ftr-472	889	25	u.s	u.s	PROPN
ftr-472	889	26	.	.	PROPN
ftr-472	889	27	interest	interest	NOUN
ftr-472	889	28	expense	expense	NOUN
ftr-472	889	29	based	base	VERB
ftr-472	889	30	on	on	ADP
ftr-472	889	31	their	their	PRON
ftr-472	889	32	lower	low	ADJ
ftr-472	889	33	overall	overall	ADJ
ftr-472	889	34	costs	cost	NOUN
ftr-472	889	35	of	of	ADP
ftr-472	889	36	funds	fund	NOUN
ftr-472	889	37	.	.	PUNCT
ftr-472	890	1	several	several	ADJ
ftr-472	890	2	japanese	japanese	ADJ
ftr-472	890	3	,	,	PUNCT
ftr-472	890	4	german	german	ADJ
ftr-472	890	5	,	,	PUNCT
ftr-472	890	6	and	and	CCONJ
ftr-472	890	7	u.k	u.k	PROPN
ftr-472	890	8	.	.	PROPN
ftr-472	890	9	banks	bank	NOUN
ftr-472	890	10	(	(	PUNCT
ftr-472	890	11	as	as	ADV
ftr-472	890	12	well	well	ADV
ftr-472	890	13	as	as	ADP
ftr-472	890	14	others	other	NOUN
ftr-472	890	15	)	)	PUNCT
ftr-472	890	16	that	that	PRON
ftr-472	890	17	were	be	AUX
ftr-472	890	18	confronted	confront	VERB
ftr-472	890	19	with	with	ADP
ftr-472	890	20	this	this	DET
ftr-472	890	21	situation	situation	NOUN
ftr-472	890	22	contended	contend	VERB
ftr-472	890	23	that	that	SCONJ
ftr-472	890	24	the	the	DET
ftr-472	890	25	income	income	NOUN
ftr-472	890	26	tax	tax	NOUN
ftr-472	890	27	treaties	treaty	NOUN
ftr-472	890	28	between	between	ADP
ftr-472	890	29	those	those	DET
ftr-472	890	30	countries	country	NOUN
ftr-472	890	31	and	and	CCONJ
ftr-472	890	32	the	the	DET
ftr-472	890	33	united	united	PROPN
ftr-472	890	34	states	states	PROPN
ftr-472	890	35	specifically	specifically	ADV
ftr-472	890	36	permitted	permit	VERB
ftr-472	890	37	use	use	NOUN
ftr-472	890	38	of	of	ADP
ftr-472	890	39	the	the	DET
ftr-472	890	40	separate	separate	ADJ
ftr-472	890	41	entity	entity	NOUN
ftr-472	890	42	approach	approach	NOUN
ftr-472	890	43	to	to	PART
ftr-472	890	44	compute	compute	VERB
ftr-472	890	45	a	a	DET
ftr-472	890	46	u.s	u.s	PROPN
ftr-472	890	47	.	.	PROPN
ftr-472	890	48	branch	branch	NOUN
ftr-472	890	49	's	's	PART
ftr-472	890	50	interest	interest	NOUN
ftr-472	890	51	expense	expense	NOUN
ftr-472	890	52	.	.	PUNCT
ftr-472	890	53	'	'	PUNCT
ftr-472	891	1	in	in	ADP
ftr-472	891	2	revenue	revenue	NOUN
ftr-472	891	3	ruling	rule	VERB
ftr-472	891	4	78	78	NUM
ftr-472	891	5	-	-	SYM
ftr-472	891	6	423,'08	423,'08	NUM
ftr-472	891	7	however	however	ADV
ftr-472	891	8	,	,	PUNCT
ftr-472	891	9	the	the	DET
ftr-472	891	10	irs	irs	PROPN
ftr-472	891	11	rejected	reject	VERB
ftr-472	891	12	this	this	DET
ftr-472	891	13	argument	argument	NOUN
ftr-472	891	14	,	,	PUNCT
ftr-472	891	15	and	and	CCONJ
ftr-472	891	16	held	hold	VERB
ftr-472	891	17	that	that	SCONJ
ftr-472	891	18	the	the	DET
ftr-472	891	19	1977	1977	NUM
ftr-472	891	20	regulations	regulation	NOUN
ftr-472	891	21	were	be	AUX
ftr-472	891	22	compatible	compatible	ADJ
ftr-472	891	23	with	with	ADP
ftr-472	891	24	the	the	DET
ftr-472	891	25	japanese	japanese	PROPN
ftr-472	891	26	-	-	PUNCT
ftr-472	891	27	u.s	u.s	PROPN
ftr-472	891	28	.	.	PROPN
ftr-472	891	29	income	income	PROPN
ftr-472	891	30	tax	tax	NOUN
ftr-472	891	31	treaty	treaty	NOUN
ftr-472	891	32	and	and	CCONJ
ftr-472	891	33	had	have	VERB
ftr-472	891	34	to	to	PART
ftr-472	891	35	be	be	AUX
ftr-472	891	36	applied	apply	VERB
ftr-472	891	37	by	by	ADP
ftr-472	891	38	japanese	japanese	ADJ
ftr-472	891	39	banks	bank	NOUN
ftr-472	891	40	to	to	PART
ftr-472	891	41	determine	determine	VERB
ftr-472	891	42	their	their	PRON
ftr-472	891	43	interest	interest	NOUN
ftr-472	891	44	deductions	deduction	NOUN
ftr-472	891	45	.	.	PUNCT
ftr-472	892	1	the	the	DET
ftr-472	892	2	irs	irs	PROPN
ftr-472	892	3	has	have	AUX
ftr-472	892	4	continued	continue	VERB
ftr-472	892	5	to	to	PART
ftr-472	892	6	adhere	adhere	VERB
ftr-472	892	7	to	to	ADP
ftr-472	892	8	its	its	PRON
ftr-472	892	9	view	view	NOUN
ftr-472	892	10	that	that	SCONJ
ftr-472	892	11	the	the	DET
ftr-472	892	12	fungibility	fungibility	NOUN
ftr-472	892	13	principle	principle	NOUN
ftr-472	892	14	of	of	ADP
ftr-472	892	15	allocating	allocate	VERB
ftr-472	892	16	interest	interest	NOUN
ftr-472	892	17	expense	expense	NOUN
ftr-472	892	18	is	be	AUX
ftr-472	892	19	compatible	compatible	ADJ
ftr-472	892	20	with	with	ADP
ftr-472	892	21	income	income	NOUN
ftr-472	892	22	tax	tax	NOUN
ftr-472	892	23	treaties	treaty	NOUN
ftr-472	892	24	,	,	PUNCT
ftr-472	892	25	and	and	CCONJ
ftr-472	892	26	has	have	AUX
ftr-472	892	27	issued	issue	VERB
ftr-472	892	28	similar	similar	ADJ
ftr-472	892	29	rulings	ruling	NOUN
ftr-472	892	30	under	under	ADP
ftr-472	892	31	the	the	DET
ftr-472	892	32	1981	1981	NUM
ftr-472	892	33	interest	interest	NOUN
ftr-472	892	34	allocation	allocation	NOUN
ftr-472	892	35	regulations	regulation	NOUN
ftr-472	892	36	in	in	ADP
ftr-472	892	37	the	the	DET
ftr-472	892	38	context	context	NOUN
ftr-472	892	39	of	of	ADP
ftr-472	892	40	the	the	DET
ftr-472	892	41	japanese	japanese	ADJ
ftr-472	892	42	and	and	CCONJ
ftr-472	892	43	u.k	u.k	PROPN
ftr-472	892	44	.	.	PROPN
ftr-472	892	45	income	income	NOUN
ftr-472	892	46	tax	tax	NOUN
ftr-472	892	47	treaties	treaty	NOUN
ftr-472	892	48	.	.	PUNCT
ftr-472	892	49	"	"	PUNCT
ftr-472	893	1	nonetheless	nonetheless	ADV
ftr-472	893	2	,	,	PUNCT
ftr-472	893	3	the	the	DET
ftr-472	893	4	irs	irs	PROPN
ftr-472	893	5	responded	respond	VERB
ftr-472	893	6	to	to	ADP
ftr-472	893	7	the	the	DET
ftr-472	893	8	foregoing	forego	VERB
ftr-472	893	9	concerns	concern	NOUN
ftr-472	893	10	by	by	ADP
ftr-472	893	11	issuing	issue	VERB
ftr-472	893	12	the	the	DET
ftr-472	893	13	1981	1981	NUM
ftr-472	893	14	interest	interest	NOUN
ftr-472	893	15	allocation	allocation	NOUN
ftr-472	893	16	regulations	regulation	NOUN
ftr-472	893	17	,	,	PUNCT
ftr-472	893	18	which	which	PRON
ftr-472	893	19	significantly	significantly	ADV
ftr-472	893	20	curtail	curtail	VERB
ftr-472	893	21	the	the	DET
ftr-472	893	22	fungibility	fungibility	NOUN
ftr-472	893	23	principle	principle	NOUN
ftr-472	893	24	in	in	ADP
ftr-472	893	25	this	this	DET
ftr-472	893	26	context	context	NOUN
ftr-472	893	27	and	and	CCONJ
ftr-472	893	28	contain	contain	VERB
ftr-472	893	29	important	important	ADJ
ftr-472	893	30	accommodations	accommodation	NOUN
ftr-472	893	31	to	to	ADP
ftr-472	893	32	the	the	DET
ftr-472	893	33	separate	separate	ADJ
ftr-472	893	34	entity	entity	NOUN
ftr-472	893	35	approach	approach	NOUN
ftr-472	893	36	.	.	PUNCT
ftr-472	894	1	for	for	ADP
ftr-472	894	2	example	example	NOUN
ftr-472	894	3	,	,	PUNCT
ftr-472	894	4	under	under	ADP
ftr-472	894	5	the	the	DET
ftr-472	894	6	separate	separate	ADJ
ftr-472	894	7	currency	currency	NOUN
ftr-472	894	8	pools	pool	NOUN
ftr-472	894	9	method	method	NOUN
ftr-472	894	10	,	,	PUNCT
ftr-472	894	11	the	the	DET
ftr-472	894	12	interest	interest	NOUN
ftr-472	894	13	rate	rate	NOUN
ftr-472	894	14	for	for	ADP
ftr-472	894	15	a	a	DET
ftr-472	894	16	particular	particular	ADJ
ftr-472	894	17	currency	currency	NOUN
ftr-472	894	18	continues	continue	VERB
ftr-472	894	19	to	to	PART
ftr-472	894	20	be	be	AUX
ftr-472	894	21	based	base	VERB
ftr-472	894	22	on	on	ADP
ftr-472	894	23	the	the	DET
ftr-472	894	24	bank	bank	NOUN
ftr-472	894	25	's	's	PART
ftr-472	894	26	worldwide	worldwide	ADJ
ftr-472	894	27	interest	interest	NOUN
ftr-472	894	28	rate	rate	NOUN
ftr-472	894	29	for	for	ADP
ftr-472	894	30	that	that	DET
ftr-472	894	31	currency	currency	NOUN
ftr-472	894	32	,	,	PUNCT
ftr-472	894	33	but	but	CCONJ
ftr-472	894	34	it	it	PRON
ftr-472	894	35	is	be	AUX
ftr-472	894	36	taken	take	VERB
ftr-472	894	37	into	into	ADP
ftr-472	894	38	account	account	NOUN
ftr-472	894	39	only	only	ADV
ftr-472	894	40	to	to	ADP
ftr-472	894	41	the	the	DET
ftr-472	894	42	relative	relative	ADJ
ftr-472	894	43	extent	extent	NOUN
ftr-472	894	44	of	of	ADP
ftr-472	894	45	the	the	DET
ftr-472	894	46	actual	actual	ADJ
ftr-472	894	47	liabilities	liability	NOUN
ftr-472	894	48	of	of	ADP
ftr-472	894	49	the	the	DET
ftr-472	894	50	u.s	u.s	PROPN
ftr-472	894	51	.	.	PROPN
ftr-472	894	52	branch	branch	PROPN
ftr-472	894	53	(	(	PUNCT
ftr-472	894	54	vs.	vs.	X
ftr-472	894	55	worldwide	worldwide	ADJ
ftr-472	894	56	liabilities	liability	NOUN
ftr-472	894	57	)	)	PUNCT
ftr-472	894	58	in	in	ADP
ftr-472	894	59	that	that	DET
ftr-472	894	60	currency	currency	NOUN
ftr-472	894	61	.	.	PUNCT
ftr-472	895	1	the	the	DET
ftr-472	895	2	branch	branch	NOUN
ftr-472	895	3	book	book	NOUN
ftr-472	895	4	/	/	SYM
ftr-472	895	5	dollar	dollar	NOUN
ftr-472	895	6	pool	pool	NOUN
ftr-472	895	7	method	method	NOUN
ftr-472	895	8	gives	give	VERB
ftr-472	895	9	even	even	ADV
ftr-472	895	10	greater	great	ADJ
ftr-472	895	11	weight	weight	NOUN
ftr-472	895	12	to	to	ADP
ftr-472	895	13	a	a	DET
ftr-472	895	14	separate	separate	ADJ
ftr-472	895	15	entity	entity	NOUN
ftr-472	895	16	concept	concept	NOUN
ftr-472	895	17	.	.	PUNCT
ftr-472	896	1	essentially	essentially	ADV
ftr-472	896	2	,	,	PUNCT
ftr-472	896	3	notwith107	notwith107	PROPN
ftr-472	896	4	.	.	PUNCT
ftr-472	897	1	for	for	ADP
ftr-472	897	2	example	example	NOUN
ftr-472	897	3	,	,	PUNCT
ftr-472	897	4	u.s.-jap	u.s.-jap	PROPN
ftr-472	897	5	.	.	PROPN
ftr-472	897	6	treaty	treaty	PROPN
ftr-472	897	7	,	,	PUNCT
ftr-472	897	8	supra	supra	PROPN
ftr-472	897	9	note	note	PROPN
ftr-472	897	10	27	27	NUM
ftr-472	897	11	,	,	PUNCT
ftr-472	897	12	art	art	NOUN
ftr-472	897	13	.	.	PUNCT
ftr-472	898	1	8(2	8(2	NUM
ftr-472	898	2	)	)	PUNCT
ftr-472	898	3	provides	provide	VERB
ftr-472	898	4	that	that	SCONJ
ftr-472	898	5	:	:	PUNCT
ftr-472	898	6	there	there	PRON
ftr-472	898	7	shall	shall	AUX
ftr-472	898	8	in	in	ADP
ftr-472	898	9	each	each	DET
ftr-472	898	10	contracting	contracting	NOUN
ftr-472	898	11	state	state	NOUN
ftr-472	898	12	be	be	AUX
ftr-472	898	13	attributed	attribute	VERB
ftr-472	898	14	to	to	ADP
ftr-472	898	15	the	the	DET
ftr-472	898	16	permanent	permanent	ADJ
ftr-472	898	17	establishment	establishment	NOUN
ftr-472	898	18	the	the	DET
ftr-472	898	19	industrial	industrial	ADJ
ftr-472	898	20	or	or	CCONJ
ftr-472	898	21	commercial	commercial	ADJ
ftr-472	898	22	profits	profit	NOUN
ftr-472	898	23	which	which	PRON
ftr-472	898	24	would	would	AUX
ftr-472	898	25	be	be	AUX
ftr-472	898	26	attributable	attributable	ADJ
ftr-472	898	27	to	to	ADP
ftr-472	898	28	such	such	ADJ
ftr-472	898	29	permanent	permanent	ADJ
ftr-472	898	30	establishment	establishment	NOUN
ftr-472	898	31	if	if	SCONJ
ftr-472	898	32	such	such	ADJ
ftr-472	898	33	permanent	permanent	ADJ
ftr-472	898	34	establishment	establishment	NOUN
ftr-472	898	35	were	be	AUX
ftr-472	898	36	an	an	DET
ftr-472	898	37	independent	independent	ADJ
ftr-472	898	38	entity	entity	NOUN
ftr-472	898	39	engaged	engage	VERB
ftr-472	898	40	in	in	ADP
ftr-472	898	41	the	the	DET
ftr-472	898	42	same	same	ADJ
ftr-472	898	43	or	or	CCONJ
ftr-472	898	44	similar	similar	ADJ
ftr-472	898	45	activities	activity	NOUN
ftr-472	898	46	under	under	ADP
ftr-472	898	47	the	the	DET
ftr-472	898	48	same	same	ADJ
ftr-472	898	49	or	or	CCONJ
ftr-472	898	50	similar	similar	ADJ
ftr-472	898	51	conditions	condition	NOUN
ftr-472	898	52	and	and	CCONJ
ftr-472	898	53	dealing	deal	VERB
ftr-472	898	54	wholly	wholly	ADV
ftr-472	898	55	independently	independently	ADV
ftr-472	898	56	with	with	ADP
ftr-472	898	57	the	the	DET
ftr-472	898	58	resident	resident	NOUN
ftr-472	898	59	of	of	ADP
ftr-472	898	60	which	which	PRON
ftr-472	898	61	it	it	PRON
ftr-472	898	62	is	be	AUX
ftr-472	898	63	a	a	DET
ftr-472	898	64	permanent	permanent	ADJ
ftr-472	898	65	establishment	establishment	NOUN
ftr-472	898	66	.	.	PUNCT
ftr-472	899	1	similar	similar	ADJ
ftr-472	899	2	language	language	NOUN
ftr-472	899	3	appears	appear	VERB
ftr-472	899	4	in	in	ADP
ftr-472	899	5	most	most	ADJ
ftr-472	899	6	other	other	ADJ
ftr-472	899	7	u.s	u.s	PROPN
ftr-472	899	8	.	.	PROPN
ftr-472	899	9	income	income	NOUN
ftr-472	899	10	tax	tax	NOUN
ftr-472	899	11	treaties	treaty	NOUN
ftr-472	899	12	.	.	PUNCT
ftr-472	900	1	108	108	NUM
ftr-472	900	2	.	.	X
ftr-472	900	3	1978	1978	NUM
ftr-472	900	4	-	-	SYM
ftr-472	900	5	2	2	NUM
ftr-472	900	6	c.b	c.b	PROPN
ftr-472	900	7	.	.	PROPN
ftr-472	900	8	194	194	NUM
ftr-472	900	9	.	.	PUNCT
ftr-472	901	1	see	see	VERB
ftr-472	901	2	infra	infra	NOUN
ftr-472	901	3	note	note	VERB
ftr-472	901	4	116	116	NUM
ftr-472	901	5	and	and	CCONJ
ftr-472	901	6	accompanying	accompany	VERB
ftr-472	901	7	text	text	NOUN
ftr-472	901	8	for	for	ADP
ftr-472	901	9	a	a	DET
ftr-472	901	10	discussion	discussion	NOUN
ftr-472	901	11	of	of	ADP
ftr-472	901	12	rev	rev	PROPN
ftr-472	901	13	.	.	PROPN
ftr-472	901	14	rul	rul	NOUN
ftr-472	901	15	.	.	PUNCT
ftr-472	902	1	78	78	NUM
ftr-472	902	2	-	-	SYM
ftr-472	902	3	423	423	NUM
ftr-472	902	4	.	.	PUNCT
ftr-472	903	1	109	109	NUM
ftr-472	903	2	.	.	PUNCT
ftr-472	904	1	rev	rev	PROPN
ftr-472	904	2	.	.	PROPN
ftr-472	904	3	rul	rul	PROPN
ftr-472	904	4	.	.	PUNCT
ftr-472	904	5	85	85	NUM
ftr-472	904	6	-	-	SYM
ftr-472	904	7	7	7	NUM
ftr-472	904	8	,	,	PUNCT
ftr-472	904	9	1985	1985	NUM
ftr-472	904	10	-	-	SYM
ftr-472	904	11	1	1	NUM
ftr-472	904	12	c.b	c.b	PROPN
ftr-472	904	13	.	.	PROPN
ftr-472	904	14	188	188	NUM
ftr-472	904	15	(	(	PUNCT
ftr-472	904	16	u.s.-jap	u.s.-jap	PROPN
ftr-472	904	17	.	.	PROPN
ftr-472	904	18	treaty	treaty	PROPN
ftr-472	904	19	)	)	PUNCT
ftr-472	904	20	;	;	PUNCT
ftr-472	904	21	rev	rev	PROPN
ftr-472	904	22	.	.	PROPN
ftr-472	905	1	rul	rul	PROPN
ftr-472	905	2	.	.	PUNCT
ftr-472	905	3	89	89	NUM
ftr-472	905	4	-	-	SYM
ftr-472	905	5	115	115	NUM
ftr-472	905	6	,	,	PUNCT
ftr-472	905	7	1989	1989	NUM
ftr-472	905	8	-	-	SYM
ftr-472	905	9	2	2	NUM
ftr-472	905	10	c.b	c.b	PROPN
ftr-472	905	11	.	.	PROPN
ftr-472	905	12	130	130	NUM
ftr-472	905	13	(	(	PUNCT
ftr-472	905	14	u.s.-u.k	u.s.-u.k	PROPN
ftr-472	905	15	.	.	PROPN
ftr-472	905	16	treaty	treaty	NOUN
ftr-472	905	17	)	)	PUNCT
ftr-472	905	18	.	.	PUNCT
ftr-472	906	1	see	see	VERB
ftr-472	906	2	prop	prop	NOUN
ftr-472	906	3	.	.	PUNCT
ftr-472	907	1	regs	regs	PROPN
ftr-472	907	2	.	.	PUNCT
ftr-472	908	1	§	§	PROPN
ftr-472	908	2	1.882	1.882	NUM
ftr-472	908	3	-	-	SYM
ftr-472	908	4	5(a)(3	5(a)(3	NUM
ftr-472	908	5	)	)	PUNCT
ftr-472	908	6	(	(	PUNCT
ftr-472	908	7	stating	state	VERB
ftr-472	908	8	that	that	SCONJ
ftr-472	908	9	"	"	PUNCT
ftr-472	908	10	[	[	PUNCT
ftr-472	908	11	tlhe	tlhe	NOUN
ftr-472	908	12	rules	rule	NOUN
ftr-472	908	13	of	of	ADP
ftr-472	908	14	this	this	DET
ftr-472	908	15	section	section	NOUN
ftr-472	908	16	also	also	ADV
ftr-472	908	17	apply	apply	VERB
ftr-472	908	18	for	for	ADP
ftr-472	908	19	purposes	purpose	NOUN
ftr-472	908	20	of	of	ADP
ftr-472	908	21	determining	determine	VERB
ftr-472	908	22	the	the	DET
ftr-472	908	23	interest	interest	NOUN
ftr-472	908	24	expense	expense	NOUN
ftr-472	908	25	attributable	attributable	ADJ
ftr-472	908	26	to	to	ADP
ftr-472	908	27	business	business	NOUN
ftr-472	908	28	profits	profit	NOUN
ftr-472	908	29	of	of	ADP
ftr-472	908	30	a	a	DET
ftr-472	908	31	permanent	permanent	ADJ
ftr-472	908	32	establishment	establishment	NOUN
ftr-472	908	33	under	under	ADP
ftr-472	908	34	u.s	u.s	PROPN
ftr-472	908	35	.	.	PROPN
ftr-472	908	36	income	income	NOUN
ftr-472	908	37	tax	tax	NOUN
ftr-472	908	38	treaties	treaty	NOUN
ftr-472	908	39	.	.	PUNCT
ftr-472	908	40	"	"	PUNCT
ftr-472	908	41	)	)	PUNCT
ftr-472	908	42	.	.	PUNCT
ftr-472	909	1	this	this	DET
ftr-472	909	2	position	position	NOUN
ftr-472	909	3	was	be	AUX
ftr-472	909	4	recently	recently	ADV
ftr-472	909	5	reaffirmed	reaffirm	VERB
ftr-472	909	6	in	in	ADP
ftr-472	909	7	connection	connection	NOUN
ftr-472	909	8	with	with	ADP
ftr-472	909	9	a	a	DET
ftr-472	909	10	number	number	NOUN
ftr-472	909	11	of	of	ADP
ftr-472	909	12	newly	newly	ADV
ftr-472	909	13	concluded	conclude	VERB
ftr-472	909	14	income	income	NOUN
ftr-472	909	15	tax	tax	NOUN
ftr-472	909	16	treaties	treaty	NOUN
ftr-472	909	17	,	,	PUNCT
ftr-472	909	18	see	see	VERB
ftr-472	909	19	treasury	treasury	PROPN
ftr-472	909	20	department	department	PROPN
ftr-472	909	21	technical	technical	ADJ
ftr-472	909	22	explanations	explanation	NOUN
ftr-472	909	23	of	of	ADP
ftr-472	909	24	the	the	DET
ftr-472	909	25	u.s.netherlands	u.s.netherland	NOUN
ftr-472	909	26	and	and	CCONJ
ftr-472	909	27	u.s.-mexiean	u.s.-mexiean	ADJ
ftr-472	909	28	income	income	NOUN
ftr-472	909	29	tax	tax	NOUN
ftr-472	909	30	treaties	treaty	NOUN
ftr-472	909	31	,	,	PUNCT
ftr-472	909	32	2	2	NUM
ftr-472	909	33	tax	tax	NOUN
ftr-472	909	34	treaties	treaty	NOUN
ftr-472	909	35	(	(	PUNCT
ftr-472	909	36	cch	cch	NOUN
ftr-472	909	37	)	)	PUNCT
ftr-472	909	38	'	'	NUM
ftr-472	909	39	1	1	NUM
ftr-472	909	40	6121	6121	NUM
ftr-472	909	41	,	,	PUNCT
ftr-472	909	42	36,447	36,447	NUM
ftr-472	909	43	-	-	SYM
ftr-472	909	44	125	125	NUM
ftr-472	909	45	and	and	CCONJ
ftr-472	909	46	2	2	NUM
ftr-472	909	47	tax	tax	NOUN
ftr-472	909	48	treaties	treaty	NOUN
ftr-472	909	49	(	(	PUNCT
ftr-472	909	50	cch	cch	NOUN
ftr-472	909	51	)	)	PUNCT
ftr-472	909	52	1	1	NUM
ftr-472	909	53	5943	5943	NUM
ftr-472	909	54	,	,	PUNCT
ftr-472	909	55	35,829	35,829	NUM
ftr-472	909	56	-	-	SYM
ftr-472	909	57	11	11	NUM
ftr-472	909	58	,	,	PUNCT
ftr-472	909	59	respectively	respectively	ADV
ftr-472	909	60	,	,	PUNCT
ftr-472	909	61	and	and	CCONJ
ftr-472	909	62	was	be	AUX
ftr-472	909	63	endorsed	endorse	VERB
ftr-472	909	64	by	by	ADP
ftr-472	909	65	the	the	DET
ftr-472	909	66	senate	senate	PROPN
ftr-472	909	67	foreign	foreign	PROPN
ftr-472	909	68	relations	relations	PROPN
ftr-472	909	69	committee	committee	NOUN
ftr-472	909	70	in	in	ADP
ftr-472	909	71	its	its	PRON
ftr-472	909	72	reports	report	NOUN
ftr-472	909	73	on	on	ADP
ftr-472	909	74	those	those	DET
ftr-472	909	75	treaties	treaty	NOUN
ftr-472	909	76	,	,	PUNCT
ftr-472	909	77	2	2	NUM
ftr-472	909	78	tax	tax	NOUN
ftr-472	909	79	treaties	treaty	NOUN
ftr-472	909	80	(	(	PUNCT
ftr-472	909	81	cch	cch	NOUN
ftr-472	909	82	)	)	PUNCT
ftr-472	909	83	1	1	NUM
ftr-472	909	84	6119	6119	NUM
ftr-472	909	85	,	,	PUNCT
ftr-472	909	86	36,447	36,447	NUM
ftr-472	909	87	-	-	SYM
ftr-472	909	88	45	45	NUM
ftr-472	909	89	and	and	CCONJ
ftr-472	909	90	2	2	NUM
ftr-472	909	91	tax	tax	NOUN
ftr-472	909	92	treaties	treaty	NOUN
ftr-472	909	93	(	(	PUNCT
ftr-472	909	94	cch	cch	NOUN
ftr-472	909	95	)	)	PUNCT
ftr-472	909	96	5945	5945	NUM
ftr-472	909	97	,	,	PUNCT
ftr-472	909	98	35,867	35,867	NUM
ftr-472	909	99	(	(	PUNCT
ftr-472	909	100	interpreting	interpret	VERB
ftr-472	909	101	the	the	DET
ftr-472	909	102	provisions	provision	NOUN
ftr-472	909	103	of	of	ADP
ftr-472	909	104	those	those	DET
ftr-472	909	105	treaties	treaty	NOUN
ftr-472	909	106	regarding	regard	VERB
ftr-472	909	107	the	the	DET
ftr-472	909	108	allowance	allowance	NOUN
ftr-472	909	109	of	of	ADP
ftr-472	909	110	deductions	deduction	NOUN
ftr-472	909	111	for	for	ADP
ftr-472	909	112	interest	interest	NOUN
ftr-472	909	113	in	in	ADP
ftr-472	909	114	determining	determine	VERB
ftr-472	909	115	the	the	DET
ftr-472	909	116	profits	profit	NOUN
ftr-472	909	117	of	of	ADP
ftr-472	909	118	a	a	DET
ftr-472	909	119	permanent	permanent	ADJ
ftr-472	909	120	establishment	establishment	NOUN
ftr-472	909	121	as	as	ADP
ftr-472	909	122	incorporating	incorporate	VERB
ftr-472	909	123	,	,	PUNCT
ftr-472	909	124	for	for	ADP
ftr-472	909	125	u.s	u.s	PROPN
ftr-472	909	126	.	.	PROPN
ftr-472	909	127	tax	tax	NOUN
ftr-472	909	128	purposes	purpose	NOUN
ftr-472	909	129	,	,	PUNCT
ftr-472	909	130	the	the	DET
ftr-472	909	131	interest	interest	NOUN
ftr-472	909	132	allocation	allocation	NOUN
ftr-472	909	133	regulations	regulation	NOUN
ftr-472	909	134	)	)	PUNCT
ftr-472	909	135	.	.	PUNCT
ftr-472	910	1	florida	florida	PROPN
ftr-472	910	2	tax	tax	PROPN
ftr-472	910	3	review	review	NOUN
ftr-472	910	4	standing	stand	VERB
ftr-472	910	5	the	the	DET
ftr-472	910	6	three	three	NUM
ftr-472	910	7	-	-	PUNCT
ftr-472	910	8	step	step	NOUN
ftr-472	910	9	formula	formula	NOUN
ftr-472	910	10	described	describe	VERB
ftr-472	910	11	above	above	ADV
ftr-472	910	12	,	,	PUNCT
ftr-472	910	13	this	this	DET
ftr-472	910	14	method	method	NOUN
ftr-472	910	15	can	can	AUX
ftr-472	910	16	best	well	ADV
ftr-472	910	17	be	be	AUX
ftr-472	910	18	viewed	view	VERB
ftr-472	910	19	as	as	ADP
ftr-472	910	20	a	a	DET
ftr-472	910	21	modified	modified	ADJ
ftr-472	910	22	separate	separate	ADJ
ftr-472	910	23	entity	entity	NOUN
ftr-472	910	24	method	method	NOUN
ftr-472	910	25	.	.	PUNCT
ftr-472	911	1	although	although	SCONJ
ftr-472	911	2	it	it	PRON
ftr-472	911	3	is	be	AUX
ftr-472	911	4	set	set	VERB
ftr-472	911	5	forth	forth	ADV
ftr-472	911	6	in	in	ADP
ftr-472	911	7	step	step	NOUN
ftr-472	911	8	three	three	NUM
ftr-472	911	9	of	of	ADP
ftr-472	911	10	the	the	DET
ftr-472	911	11	formula	formula	NOUN
ftr-472	911	12	,	,	PUNCT
ftr-472	911	13	the	the	DET
ftr-472	911	14	real	real	ADJ
ftr-472	911	15	starting	starting	NOUN
ftr-472	911	16	point	point	NOUN
ftr-472	911	17	for	for	ADP
ftr-472	911	18	determining	determine	VERB
ftr-472	911	19	the	the	DET
ftr-472	911	20	amount	amount	NOUN
ftr-472	911	21	of	of	ADP
ftr-472	911	22	deductible	deductible	ADJ
ftr-472	911	23	interest	interest	NOUN
ftr-472	911	24	is	be	AUX
ftr-472	911	25	the	the	DET
ftr-472	911	26	interest	interest	NOUN
ftr-472	911	27	expense	expense	NOUN
ftr-472	911	28	shown	show	VERB
ftr-472	911	29	on	on	ADP
ftr-472	911	30	the	the	DET
ftr-472	911	31	books	book	NOUN
ftr-472	911	32	of	of	ADP
ftr-472	911	33	the	the	DET
ftr-472	911	34	u.s	u.s	PROPN
ftr-472	911	35	.	.	PROPN
ftr-472	911	36	branch	branch	PROPN
ftr-472	911	37	,	,	PUNCT
ftr-472	911	38	which	which	PRON
ftr-472	911	39	is	be	AUX
ftr-472	911	40	then	then	ADV
ftr-472	911	41	adjusted	adjust	VERB
ftr-472	911	42	to	to	ADP
ftr-472	911	43	the	the	DET
ftr-472	911	44	extent	extent	NOUN
ftr-472	911	45	the	the	DET
ftr-472	911	46	branch	branch	NOUN
ftr-472	911	47	is	be	AUX
ftr-472	911	48	underleveraged	underleveraged	ADJ
ftr-472	911	49	or	or	CCONJ
ftr-472	911	50	overleveraged	overleverage	VERB
ftr-472	911	51	,	,	PUNCT
ftr-472	911	52	compared	compare	VERB
ftr-472	911	53	with	with	ADP
ftr-472	911	54	the	the	DET
ftr-472	911	55	bank	bank	NOUN
ftr-472	911	56	as	as	ADP
ftr-472	911	57	a	a	DET
ftr-472	911	58	whole	whole	NOUN
ftr-472	911	59	.	.	PUNCT
ftr-472	912	1	the	the	DET
ftr-472	912	2	1992	1992	NUM
ftr-472	912	3	proposed	propose	VERB
ftr-472	912	4	regulations	regulation	NOUN
ftr-472	912	5	,	,	PUNCT
ftr-472	912	6	by	by	ADP
ftr-472	912	7	eliminating	eliminate	VERB
ftr-472	912	8	the	the	DET
ftr-472	912	9	separate	separate	ADJ
ftr-472	912	10	currency	currency	NOUN
ftr-472	912	11	pools	pool	NOUN
ftr-472	912	12	method	method	NOUN
ftr-472	912	13	,	,	PUNCT
ftr-472	912	14	further	far	ADV
ftr-472	912	15	tilt	tilt	VERB
ftr-472	912	16	the	the	DET
ftr-472	912	17	balance	balance	NOUN
ftr-472	912	18	towards	towards	ADP
ftr-472	912	19	a	a	DET
ftr-472	912	20	modified	modify	VERB
ftr-472	912	21	separate	separate	ADJ
ftr-472	912	22	entity	entity	NOUN
ftr-472	912	23	approach	approach	NOUN
ftr-472	912	24	.	.	PUNCT
ftr-472	913	1	one	one	NUM
ftr-472	913	2	important	important	ADJ
ftr-472	913	3	reason	reason	NOUN
ftr-472	913	4	for	for	ADP
ftr-472	913	5	dropping	drop	VERB
ftr-472	913	6	the	the	DET
ftr-472	913	7	separate	separate	ADJ
ftr-472	913	8	currency	currency	NOUN
ftr-472	913	9	pools	pool	NOUN
ftr-472	913	10	method	method	NOUN
ftr-472	913	11	is	be	AUX
ftr-472	913	12	the	the	DET
ftr-472	913	13	need	need	NOUN
ftr-472	913	14	to	to	PART
ftr-472	913	15	correlate	correlate	VERB
ftr-472	913	16	the	the	DET
ftr-472	913	17	interest	interest	NOUN
ftr-472	913	18	allocation	allocation	NOUN
ftr-472	913	19	regulations	regulation	NOUN
ftr-472	913	20	with	with	ADP
ftr-472	913	21	the	the	DET
ftr-472	913	22	branch	branch	NOUN
ftr-472	913	23	profits	profit	VERB
ftr-472	913	24	tax	tax	NOUN
ftr-472	913	25	and	and	CCONJ
ftr-472	913	26	the	the	DET
ftr-472	913	27	branch	branch	NOUN
ftr-472	913	28	level	level	NOUN
ftr-472	913	29	interest	interest	NOUN
ftr-472	913	30	tax	tax	NOUN
ftr-472	913	31	,	,	PUNCT
ftr-472	913	32	which	which	PRON
ftr-472	913	33	are	be	AUX
ftr-472	913	34	rooted	root	VERB
ftr-472	913	35	in	in	ADP
ftr-472	913	36	a	a	DET
ftr-472	913	37	view	view	NOUN
ftr-472	913	38	of	of	ADP
ftr-472	913	39	the	the	DET
ftr-472	913	40	u.s	u.s	PROPN
ftr-472	913	41	.	.	PROPN
ftr-472	913	42	branch	branch	NOUN
ftr-472	913	43	as	as	ADP
ftr-472	913	44	a	a	DET
ftr-472	913	45	separate	separate	ADJ
ftr-472	913	46	entity	entity	NOUN
ftr-472	913	47	.	.	PUNCT
ftr-472	914	1	the	the	DET
ftr-472	914	2	preamble	preamble	NOUN
ftr-472	914	3	to	to	ADP
ftr-472	914	4	the	the	DET
ftr-472	914	5	1992	1992	NUM
ftr-472	914	6	proposed	propose	VERB
ftr-472	914	7	regulations	regulation	NOUN
ftr-472	914	8	notes	note	VERB
ftr-472	914	9	that	that	SCONJ
ftr-472	914	10	it	it	PRON
ftr-472	914	11	would	would	AUX
ftr-472	914	12	have	have	AUX
ftr-472	914	13	been	be	AUX
ftr-472	914	14	"	"	PUNCT
ftr-472	914	15	difficult	difficult	ADJ
ftr-472	914	16	to	to	PART
ftr-472	914	17	reconcile	reconcile	VERB
ftr-472	914	18	[	[	PUNCT
ftr-472	914	19	the	the	DET
ftr-472	914	20	separate	separate	ADJ
ftr-472	914	21	currency	currency	NOUN
ftr-472	914	22	pools	pool	NOUN
ftr-472	914	23	]	]	PUNCT
ftr-472	914	24	method	method	NOUN
ftr-472	914	25	with	with	ADP
ftr-472	914	26	the	the	DET
ftr-472	914	27	interest	interest	NOUN
ftr-472	914	28	paid	pay	VERB
ftr-472	914	29	and	and	CCONJ
ftr-472	914	30	excess	excess	ADJ
ftr-472	914	31	interest	interest	NOUN
ftr-472	914	32	elements	element	NOUN
ftr-472	914	33	of	of	ADP
ftr-472	914	34	the	the	DET
ftr-472	914	35	branch	branch	NOUN
ftr-472	914	36	taxes	taxis	NOUN
ftr-472	914	37	of	of	ADP
ftr-472	914	38	section	section	NOUN
ftr-472	914	39	884."110	884."110	NUM
ftr-472	914	40	in	in	ADP
ftr-472	914	41	summary	summary	NOUN
ftr-472	914	42	,	,	PUNCT
ftr-472	914	43	in	in	ADP
ftr-472	914	44	the	the	DET
ftr-472	914	45	context	context	NOUN
ftr-472	914	46	of	of	ADP
ftr-472	914	47	the	the	DET
ftr-472	914	48	interest	interest	NOUN
ftr-472	914	49	allocation	allocation	NOUN
ftr-472	914	50	regulations	regulation	NOUN
ftr-472	914	51	,	,	PUNCT
ftr-472	914	52	the	the	DET
ftr-472	914	53	fungibility	fungibility	NOUN
ftr-472	914	54	principle	principle	NOUN
ftr-472	914	55	has	have	AUX
ftr-472	914	56	been	be	AUX
ftr-472	914	57	interpreted	interpret	VERB
ftr-472	914	58	by	by	ADP
ftr-472	914	59	the	the	DET
ftr-472	914	60	irs	irs	PROPN
ftr-472	914	61	to	to	PART
ftr-472	914	62	mean	mean	VERB
ftr-472	914	63	only	only	ADV
ftr-472	914	64	that	that	SCONJ
ftr-472	914	65	the	the	DET
ftr-472	914	66	level	level	NOUN
ftr-472	914	67	of	of	ADP
ftr-472	914	68	leverage	leverage	NOUN
ftr-472	914	69	of	of	ADP
ftr-472	914	70	the	the	DET
ftr-472	914	71	branch	branch	NOUN
ftr-472	914	72	must	must	AUX
ftr-472	914	73	be	be	AUX
ftr-472	914	74	comparable	comparable	ADJ
ftr-472	914	75	to	to	ADP
ftr-472	914	76	that	that	PRON
ftr-472	914	77	of	of	ADP
ftr-472	914	78	the	the	DET
ftr-472	914	79	bank	bank	NOUN
ftr-472	914	80	as	as	ADP
ftr-472	914	81	a	a	DET
ftr-472	914	82	whole	whole	NOUN
ftr-472	914	83	,	,	PUNCT
ftr-472	914	84	not	not	PART
ftr-472	914	85	that	that	SCONJ
ftr-472	914	86	the	the	DET
ftr-472	914	87	interest	interest	NOUN
ftr-472	914	88	rate	rate	NOUN
ftr-472	914	89	applied	apply	VERB
ftr-472	914	90	to	to	ADP
ftr-472	914	91	the	the	DET
ftr-472	914	92	branch	branch	NOUN
ftr-472	914	93	's	's	PART
ftr-472	914	94	liabilities	liability	NOUN
ftr-472	914	95	(	(	PUNCT
ftr-472	914	96	or	or	CCONJ
ftr-472	914	97	the	the	DET
ftr-472	914	98	amount	amount	NOUN
ftr-472	914	99	of	of	ADP
ftr-472	914	100	deductible	deductible	ADJ
ftr-472	914	101	interest	interest	NOUN
ftr-472	914	102	expense	expense	NOUN
ftr-472	914	103	)	)	PUNCT
ftr-472	914	104	must	must	AUX
ftr-472	914	105	be	be	AUX
ftr-472	914	106	comparable	comparable	ADJ
ftr-472	914	107	to	to	ADP
ftr-472	914	108	that	that	PRON
ftr-472	914	109	of	of	ADP
ftr-472	914	110	the	the	DET
ftr-472	914	111	bank	bank	NOUN
ftr-472	914	112	as	as	ADP
ftr-472	914	113	a	a	DET
ftr-472	914	114	whole	whole	NOUN
ftr-472	914	115	.	.	PUNCT
ftr-472	915	1	this	this	DET
ftr-472	915	2	more	more	ADV
ftr-472	915	3	limited	limited	ADJ
ftr-472	915	4	interpretation	interpretation	NOUN
ftr-472	915	5	of	of	ADP
ftr-472	915	6	the	the	DET
ftr-472	915	7	fungibility	fungibility	NOUN
ftr-472	915	8	principle	principle	NOUN
ftr-472	915	9	-	-	PUNCT
ftr-472	915	10	which	which	PRON
ftr-472	915	11	in	in	ADP
ftr-472	915	12	my	my	PRON
ftr-472	915	13	view	view	NOUN
ftr-472	915	14	is	be	AUX
ftr-472	915	15	justified	justify	VERB
ftr-472	915	16	in	in	ADP
ftr-472	915	17	light	light	NOUN
ftr-472	915	18	of	of	ADP
ftr-472	915	19	the	the	DET
ftr-472	915	20	considerations	consideration	NOUN
ftr-472	915	21	discussed	discuss	VERB
ftr-472	915	22	in	in	ADP
ftr-472	915	23	this	this	DET
ftr-472	915	24	part	part	NOUN
ftr-472	915	25	of	of	ADP
ftr-472	915	26	the	the	DET
ftr-472	915	27	article	article	NOUN
ftr-472	915	28	-	-	PUNCT
ftr-472	915	29	stands	stand	VERB
ftr-472	915	30	in	in	ADP
ftr-472	915	31	contrast	contrast	NOUN
ftr-472	915	32	to	to	ADP
ftr-472	915	33	the	the	DET
ftr-472	915	34	application	application	NOUN
ftr-472	915	35	of	of	ADP
ftr-472	915	36	the	the	DET
ftr-472	915	37	principle	principle	NOUN
ftr-472	915	38	in	in	ADP
ftr-472	915	39	the	the	DET
ftr-472	915	40	context	context	NOUN
ftr-472	915	41	of	of	ADP
ftr-472	915	42	the	the	DET
ftr-472	915	43	interest	interest	NOUN
ftr-472	915	44	allocation	allocation	NOUN
ftr-472	915	45	rules	rule	NOUN
ftr-472	915	46	under	under	ADP
ftr-472	915	47	temporary	temporary	ADJ
ftr-472	915	48	regulations	regulation	NOUN
ftr-472	915	49	section	section	NOUN
ftr-472	915	50	1.861	1.861	NUM
ftr-472	915	51	-	-	SYM
ftr-472	915	52	9	9	NUM
ftr-472	915	53	(	(	PUNCT
ftr-472	915	54	e.g.	e.g.	ADV
ftr-472	915	55	,	,	PUNCT
ftr-472	915	56	for	for	ADP
ftr-472	915	57	purposes	purpose	NOUN
ftr-472	915	58	of	of	ADP
ftr-472	915	59	the	the	DET
ftr-472	915	60	foreign	foreign	ADJ
ftr-472	915	61	tax	tax	NOUN
ftr-472	915	62	credit	credit	NOUN
ftr-472	915	63	limitation	limitation	NOUN
ftr-472	915	64	)	)	PUNCT
ftr-472	915	65	,	,	PUNCT
ftr-472	915	66	which	which	PRON
ftr-472	915	67	generally	generally	ADV
ftr-472	915	68	require	require	VERB
ftr-472	915	69	that	that	SCONJ
ftr-472	915	70	worldwide	worldwide	ADJ
ftr-472	915	71	interest	interest	NOUN
ftr-472	915	72	expense	expense	NOUN
ftr-472	915	73	be	be	AUX
ftr-472	915	74	apportioned	apportion	VERB
ftr-472	915	75	on	on	ADP
ftr-472	915	76	the	the	DET
ftr-472	915	77	basis	basis	NOUN
ftr-472	915	78	of	of	ADP
ftr-472	915	79	assets	asset	NOUN
ftr-472	915	80	.	.	PUNCT
ftr-472	916	1	as	as	SCONJ
ftr-472	916	2	applied	apply	VERB
ftr-472	916	3	in	in	ADP
ftr-472	916	4	the	the	DET
ftr-472	916	5	interest	interest	NOUN
ftr-472	916	6	allocation	allocation	NOUN
ftr-472	916	7	regulations	regulation	NOUN
ftr-472	916	8	,	,	PUNCT
ftr-472	916	9	the	the	DET
ftr-472	916	10	fungibility	fungibility	NOUN
ftr-472	916	11	principle	principle	NOUN
ftr-472	916	12	effectively	effectively	ADV
ftr-472	916	13	requires	require	VERB
ftr-472	916	14	the	the	DET
ftr-472	916	15	branch	branch	NOUN
ftr-472	916	16	to	to	PART
ftr-472	916	17	have	have	VERB
ftr-472	916	18	the	the	DET
ftr-472	916	19	same	same	ADJ
ftr-472	916	20	ratio	ratio	NOUN
ftr-472	916	21	of	of	ADP
ftr-472	916	22	equity	equity	NOUN
ftr-472	916	23	capital	capital	NOUN
ftr-472	916	24	to	to	ADP
ftr-472	916	25	assets	asset	NOUN
ftr-472	916	26	,	,	PUNCT
ftr-472	916	27	for	for	ADP
ftr-472	916	28	tax	tax	NOUN
ftr-472	916	29	purposes	purpose	NOUN
ftr-472	916	30	,	,	PUNCT
ftr-472	916	31	as	as	ADP
ftr-472	916	32	the	the	DET
ftr-472	916	33	bank	bank	NOUN
ftr-472	916	34	as	as	ADP
ftr-472	916	35	a	a	DET
ftr-472	916	36	whole	whole	NOUN
ftr-472	916	37	,	,	PUNCT
ftr-472	916	38	thereby	thereby	ADV
ftr-472	916	39	imposing	impose	VERB
ftr-472	916	40	a	a	DET
ftr-472	916	41	uniform	uniform	ADJ
ftr-472	916	42	debt	debt	NOUN
ftr-472	916	43	-	-	PUNCT
ftr-472	916	44	to	to	ADP
ftr-472	916	45	-	-	PUNCT
ftr-472	916	46	equity	equity	NOUN
ftr-472	916	47	ratio	ratio	NOUN
ftr-472	916	48	on	on	ADP
ftr-472	916	49	the	the	DET
ftr-472	916	50	u.s	u.s	PROPN
ftr-472	916	51	.	.	PROPN
ftr-472	916	52	branch	branch	PROPN
ftr-472	916	53	and	and	CCONJ
ftr-472	916	54	the	the	DET
ftr-472	916	55	bank	bank	NOUN
ftr-472	916	56	as	as	ADP
ftr-472	916	57	a	a	DET
ftr-472	916	58	whole	whole	NOUN
ftr-472	916	59	.	.	PUNCT
ftr-472	917	1	as	as	ADP
ftr-472	917	2	in	in	ADP
ftr-472	917	3	the	the	DET
ftr-472	917	4	case	case	NOUN
ftr-472	917	5	of	of	ADP
ftr-472	917	6	other	other	ADJ
ftr-472	917	7	efforts	effort	NOUN
ftr-472	917	8	to	to	PART
ftr-472	917	9	deal	deal	VERB
ftr-472	917	10	with	with	ADP
ftr-472	917	11	the	the	DET
ftr-472	917	12	debt	debt	NOUN
ftr-472	917	13	-	-	PUNCT
ftr-472	917	14	equity	equity	NOUN
ftr-472	917	15	question	question	NOUN
ftr-472	917	16	,	,	PUNCT
ftr-472	917	17	"	"	PUNCT
ftr-472	917	18	'	'	PUNCT
ftr-472	917	19	this	this	DET
ftr-472	917	20	rule	rule	NOUN
ftr-472	917	21	can	can	AUX
ftr-472	917	22	be	be	AUX
ftr-472	917	23	viewed	view	VERB
ftr-472	917	24	in	in	ADP
ftr-472	917	25	part	part	NOUN
ftr-472	917	26	as	as	ADP
ftr-472	917	27	an	an	DET
ftr-472	917	28	attempt	attempt	NOUN
ftr-472	917	29	to	to	PART
ftr-472	917	30	require	require	VERB
ftr-472	917	31	taxpayers	taxpayer	NOUN
ftr-472	917	32	to	to	PART
ftr-472	917	33	report	report	VERB
ftr-472	917	34	a	a	DET
ftr-472	917	35	minimum	minimum	ADJ
ftr-472	917	36	level	level	NOUN
ftr-472	917	37	of	of	ADP
ftr-472	917	38	taxable	taxable	ADJ
ftr-472	917	39	income	income	NOUN
ftr-472	917	40	,	,	PUNCT
ftr-472	917	41	a	a	DET
ftr-472	917	42	theme	theme	NOUN
ftr-472	917	43	that	that	PRON
ftr-472	917	44	is	be	AUX
ftr-472	917	45	developed	develop	VERB
ftr-472	917	46	further	far	ADV
ftr-472	917	47	below	below	ADV
ftr-472	917	48	.	.	PUNCT
ftr-472	918	1	110	110	NUM
ftr-472	918	2	.	.	X
ftr-472	918	3	57	57	NUM
ftr-472	918	4	fed	fed	PROPN
ftr-472	918	5	.	.	PUNCT
ftr-472	919	1	reg	reg	PROPN
ftr-472	919	2	.	.	PUNCT
ftr-472	920	1	15038	15038	NUM
ftr-472	920	2	(	(	PUNCT
ftr-472	920	3	1992	1992	NUM
ftr-472	920	4	)	)	PUNCT
ftr-472	921	1	,	,	PUNCT
ftr-472	921	2	quoted	quote	VERB
ftr-472	921	3	supra	supra	PROPN
ftr-472	921	4	note	note	PROPN
ftr-472	921	5	99	99	NUM
ftr-472	921	6	,	,	PUNCT
ftr-472	921	7	at	at	ADP
ftr-472	921	8	15040	15040	NUM
ftr-472	921	9	.	.	PUNCT
ftr-472	922	1	while	while	SCONJ
ftr-472	922	2	the	the	DET
ftr-472	922	3	reasons	reason	NOUN
ftr-472	922	4	advanced	advance	VERB
ftr-472	922	5	by	by	ADP
ftr-472	922	6	the	the	DET
ftr-472	922	7	preamble	preamble	NOUN
ftr-472	922	8	have	have	VERB
ftr-472	922	9	merit	merit	NOUN
ftr-472	922	10	,	,	PUNCT
ftr-472	922	11	it	it	PRON
ftr-472	922	12	also	also	ADV
ftr-472	922	13	is	be	AUX
ftr-472	922	14	generally	generally	ADV
ftr-472	922	15	believed	believe	VERB
ftr-472	922	16	that	that	SCONJ
ftr-472	922	17	the	the	DET
ftr-472	922	18	irs	irs	PROPN
ftr-472	922	19	became	become	VERB
ftr-472	922	20	concerned	concerned	ADJ
ftr-472	922	21	that	that	SCONJ
ftr-472	922	22	the	the	DET
ftr-472	922	23	separate	separate	ADJ
ftr-472	922	24	currency	currency	NOUN
ftr-472	922	25	pools	pool	NOUN
ftr-472	922	26	method	method	NOUN
ftr-472	922	27	permitted	permit	VERB
ftr-472	922	28	foreign	foreign	ADJ
ftr-472	922	29	banks	bank	NOUN
ftr-472	922	30	to	to	PART
ftr-472	922	31	"	"	PUNCT
ftr-472	922	32	overstate	overstate	VERB
ftr-472	922	33	"	"	PUNCT
ftr-472	922	34	u.s	u.s	PROPN
ftr-472	922	35	.	.	PROPN
ftr-472	922	36	interest	interest	NOUN
ftr-472	922	37	deductions	deduction	NOUN
ftr-472	922	38	because	because	SCONJ
ftr-472	922	39	their	their	PRON
ftr-472	922	40	u.s	u.s	PROPN
ftr-472	922	41	.	.	PROPN
ftr-472	922	42	dollar	dollar	NOUN
ftr-472	922	43	borrowings	borrowing	NOUN
ftr-472	922	44	outside	outside	ADP
ftr-472	922	45	their	their	PRON
ftr-472	922	46	u.s	u.s	PROPN
ftr-472	922	47	.	.	PROPN
ftr-472	922	48	branches	branch	NOUN
ftr-472	922	49	typically	typically	ADV
ftr-472	922	50	bear	bear	VERB
ftr-472	922	51	higher	high	ADJ
ftr-472	922	52	interest	interest	NOUN
ftr-472	922	53	rates	rate	NOUN
ftr-472	922	54	than	than	ADP
ftr-472	922	55	their	their	PRON
ftr-472	922	56	u.s	u.s	PROPN
ftr-472	922	57	.	.	PROPN
ftr-472	922	58	branch	branch	NOUN
ftr-472	922	59	borrowings	borrowing	NOUN
ftr-472	922	60	.	.	PUNCT
ftr-472	923	1	111	111	NUM
ftr-472	923	2	.	.	PUNCT
ftr-472	924	1	see	see	VERB
ftr-472	924	2	,	,	PUNCT
ftr-472	924	3	e.g.	e.g.	ADV
ftr-472	924	4	,	,	PUNCT
ftr-472	924	5	irc	irc	PROPN
ftr-472	924	6	§	§	PROPN
ftr-472	924	7	163(j)(2)(ii	163(j)(2)(ii	NUM
ftr-472	924	8	)	)	PUNCT
ftr-472	924	9	(	(	PUNCT
ftr-472	924	10	providing	provide	VERB
ftr-472	924	11	that	that	SCONJ
ftr-472	924	12	corporations	corporation	NOUN
ftr-472	924	13	with	with	ADP
ftr-472	924	14	debt	debt	NOUN
ftr-472	924	15	/	/	SYM
ftr-472	924	16	equity	equity	NOUN
ftr-472	924	17	ratios	ratio	NOUN
ftr-472	924	18	in	in	ADP
ftr-472	924	19	excess	excess	NOUN
ftr-472	924	20	of	of	ADP
ftr-472	924	21	1.5	1.5	NUM
ftr-472	924	22	to	to	PART
ftr-472	924	23	1	1	NUM
ftr-472	924	24	may	may	AUX
ftr-472	924	25	be	be	AUX
ftr-472	924	26	subject	subject	ADJ
ftr-472	924	27	to	to	ADP
ftr-472	924	28	"	"	PUNCT
ftr-472	924	29	earnings	earning	NOUN
ftr-472	924	30	stripping	strip	VERB
ftr-472	924	31	"	"	PUNCT
ftr-472	924	32	rules	rule	NOUN
ftr-472	924	33	)	)	PUNCT
ftr-472	924	34	;	;	PUNCT
ftr-472	924	35	§	§	PROPN
ftr-472	924	36	385	385	NUM
ftr-472	924	37	(	(	PUNCT
ftr-472	924	38	authorizing	authorize	VERB
ftr-472	924	39	the	the	DET
ftr-472	924	40	irs	irs	PROPN
ftr-472	924	41	to	to	PART
ftr-472	924	42	prescribe	prescribe	VERB
ftr-472	924	43	regulations	regulation	NOUN
ftr-472	924	44	classifying	classify	VERB
ftr-472	924	45	interests	interest	NOUN
ftr-472	924	46	in	in	ADP
ftr-472	924	47	corporations	corporation	NOUN
ftr-472	924	48	as	as	ADP
ftr-472	924	49	debt	debt	NOUN
ftr-472	924	50	or	or	CCONJ
ftr-472	924	51	as	as	ADP
ftr-472	924	52	equity	equity	NOUN
ftr-472	924	53	)	)	PUNCT
ftr-472	924	54	.	.	PUNCT
ftr-472	925	1	ivol	ivol	NOUN
ftr-472	925	2	2:1	2:1	NUM
ftr-472	925	3	1994	1994	NUM
ftr-472	925	4	]	]	X
ftr-472	925	5	u.s	u.s	PROPN
ftr-472	925	6	.	.	PROPN
ftr-472	925	7	federal	federal	ADJ
ftr-472	925	8	income	income	NOUN
ftr-472	925	9	taxation	taxation	NOUN
ftr-472	925	10	of	of	ADP
ftr-472	925	11	u.s	u.s	PROPN
ftr-472	925	12	.	.	PROPN
ftr-472	925	13	branches	branch	NOUN
ftr-472	925	14	of	of	ADP
ftr-472	925	15	foreign	foreign	ADJ
ftr-472	925	16	baniks	banik	NOUN
ftr-472	925	17	47	47	NUM
ftr-472	925	18	the	the	DET
ftr-472	925	19	imposition	imposition	NOUN
ftr-472	925	20	of	of	ADP
ftr-472	925	21	a	a	DET
ftr-472	925	22	uniform	uniform	ADJ
ftr-472	925	23	level	level	NOUN
ftr-472	925	24	of	of	ADP
ftr-472	925	25	leverage	leverage	NOUN
ftr-472	925	26	on	on	ADP
ftr-472	925	27	all	all	DET
ftr-472	925	28	business	business	NOUN
ftr-472	925	29	activities	activity	NOUN
ftr-472	925	30	and	and	CCONJ
ftr-472	925	31	transactions	transaction	NOUN
ftr-472	925	32	entered	enter	VERB
ftr-472	925	33	into	into	ADP
ftr-472	925	34	by	by	ADP
ftr-472	925	35	a	a	DET
ftr-472	925	36	u.s	u.s	PROPN
ftr-472	925	37	.	.	PROPN
ftr-472	925	38	branch	branch	NOUN
ftr-472	925	39	can	can	AUX
ftr-472	925	40	result	result	VERB
ftr-472	925	41	in	in	ADP
ftr-472	925	42	disparities	disparity	NOUN
ftr-472	925	43	between	between	ADP
ftr-472	925	44	the	the	DET
ftr-472	925	45	bank	bank	NOUN
ftr-472	925	46	's	's	PART
ftr-472	925	47	economic	economic	ADJ
ftr-472	925	48	profit	profit	NOUN
ftr-472	925	49	and	and	CCONJ
ftr-472	925	50	loss	loss	NOUN
ftr-472	925	51	and	and	CCONJ
ftr-472	925	52	its	its	PRON
ftr-472	925	53	ecti	ecti	NOUN
ftr-472	925	54	from	from	ADP
ftr-472	925	55	certain	certain	ADJ
ftr-472	925	56	activities	activity	NOUN
ftr-472	925	57	,	,	PUNCT
ftr-472	925	58	and	and	CCONJ
ftr-472	925	59	can	can	AUX
ftr-472	925	60	render	render	VERB
ftr-472	925	61	ostensibly	ostensibly	ADV
ftr-472	925	62	profitable	profitable	ADJ
ftr-472	925	63	activities	activity	NOUN
ftr-472	925	64	or	or	CCONJ
ftr-472	925	65	transactions	transaction	NOUN
ftr-472	925	66	uneconomic	uneconomic	ADJ
ftr-472	925	67	on	on	ADP
ftr-472	925	68	an	an	DET
ftr-472	925	69	after	after	ADP
ftr-472	925	70	-	-	PUNCT
ftr-472	925	71	tax	tax	NOUN
ftr-472	925	72	basis	basis	NOUN
ftr-472	925	73	.	.	PUNCT
ftr-472	926	1	this	this	DET
ftr-472	926	2	unfortunate	unfortunate	ADJ
ftr-472	926	3	result	result	NOUN
ftr-472	926	4	is	be	AUX
ftr-472	926	5	most	most	ADV
ftr-472	926	6	likely	likely	ADJ
ftr-472	926	7	to	to	PART
ftr-472	926	8	arise	arise	VERB
ftr-472	926	9	where	where	SCONJ
ftr-472	926	10	the	the	DET
ftr-472	926	11	branch	branch	NOUN
ftr-472	926	12	engages	engage	VERB
ftr-472	926	13	in	in	ADP
ftr-472	926	14	economically	economically	ADV
ftr-472	926	15	integrated	integrate	VERB
ftr-472	926	16	financial	financial	ADJ
ftr-472	926	17	transactions	transaction	NOUN
ftr-472	926	18	involving	involve	VERB
ftr-472	926	19	higher	high	ADJ
ftr-472	926	20	levels	level	NOUN
ftr-472	926	21	of	of	ADP
ftr-472	926	22	leverage	leverage	NOUN
ftr-472	926	23	than	than	ADP
ftr-472	926	24	the	the	DET
ftr-472	926	25	overall	overall	ADJ
ftr-472	926	26	level	level	NOUN
ftr-472	926	27	of	of	ADP
ftr-472	926	28	leverage	leverage	NOUN
ftr-472	926	29	of	of	ADP
ftr-472	926	30	the	the	DET
ftr-472	926	31	bank	bank	NOUN
ftr-472	926	32	as	as	ADP
ftr-472	926	33	a	a	DET
ftr-472	926	34	whole	whole	NOUN
ftr-472	926	35	.	.	PUNCT
ftr-472	927	1	for	for	ADP
ftr-472	927	2	example	example	NOUN
ftr-472	927	3	,	,	PUNCT
ftr-472	927	4	banks	bank	NOUN
ftr-472	927	5	(	(	PUNCT
ftr-472	927	6	including	include	VERB
ftr-472	927	7	u.s	u.s	PROPN
ftr-472	927	8	.	.	PROPN
ftr-472	927	9	branches	branch	NOUN
ftr-472	927	10	of	of	ADP
ftr-472	927	11	foreign	foreign	ADJ
ftr-472	927	12	banks	bank	NOUN
ftr-472	927	13	)	)	PUNCT
ftr-472	927	14	often	often	ADV
ftr-472	927	15	hold	hold	VERB
ftr-472	927	16	sizeable	sizeable	ADJ
ftr-472	927	17	amounts	amount	NOUN
ftr-472	927	18	of	of	ADP
ftr-472	927	19	u.s	u.s	PROPN
ftr-472	927	20	.	.	PROPN
ftr-472	927	21	treasury	treasury	PROPN
ftr-472	927	22	securities	security	NOUN
ftr-472	927	23	,	,	PUNCT
ftr-472	927	24	and	and	CCONJ
ftr-472	927	25	they	they	PRON
ftr-472	927	26	often	often	ADV
ftr-472	927	27	engage	engage	VERB
ftr-472	927	28	in	in	ADP
ftr-472	927	29	"	"	PUNCT
ftr-472	927	30	repo	repo	VERB
ftr-472	927	31	"	"	PUNCT
ftr-472	927	32	transactions.1	transactions.1	PROPN
ftr-472	927	33	12	12	NUM
ftr-472	927	34	the	the	DET
ftr-472	927	35	function	function	NOUN
ftr-472	927	36	of	of	ADP
ftr-472	927	37	the	the	DET
ftr-472	927	38	repo	repo	NOUN
ftr-472	927	39	transactions	transaction	NOUN
ftr-472	927	40	depends	depend	VERB
ftr-472	927	41	on	on	ADP
ftr-472	927	42	the	the	DET
ftr-472	927	43	bank	bank	NOUN
ftr-472	927	44	and	and	CCONJ
ftr-472	927	45	its	its	PRON
ftr-472	927	46	reason	reason	NOUN
ftr-472	927	47	for	for	ADP
ftr-472	927	48	holding	hold	VERB
ftr-472	927	49	treasury	treasury	NOUN
ftr-472	927	50	securities	security	NOUN
ftr-472	927	51	.	.	PUNCT
ftr-472	928	1	thus	thus	ADV
ftr-472	928	2	,	,	PUNCT
ftr-472	928	3	a	a	DET
ftr-472	928	4	bank	bank	NOUN
ftr-472	928	5	that	that	PRON
ftr-472	928	6	holds	hold	VERB
ftr-472	928	7	treasuries	treasury	NOUN
ftr-472	928	8	in	in	ADP
ftr-472	928	9	its	its	PRON
ftr-472	928	10	dealer	dealer	NOUN
ftr-472	928	11	inventory	inventory	NOUN
ftr-472	928	12	,	,	PUNCT
ftr-472	928	13	or	or	CCONJ
ftr-472	928	14	because	because	SCONJ
ftr-472	928	15	of	of	ADP
ftr-472	928	16	their	their	PRON
ftr-472	928	17	liquidity	liquidity	NOUN
ftr-472	928	18	or	or	CCONJ
ftr-472	928	19	the	the	DET
ftr-472	928	20	low	low	ADJ
ftr-472	928	21	regulatory	regulatory	ADJ
ftr-472	928	22	capital	capital	NOUN
ftr-472	928	23	charges	charge	NOUN
ftr-472	928	24	involved	involve	VERB
ftr-472	928	25	,	,	PUNCT
ftr-472	928	26	may	may	AUX
ftr-472	928	27	find	find	VERB
ftr-472	928	28	that	that	SCONJ
ftr-472	928	29	repo	repo	NOUN
ftr-472	928	30	transactions	transaction	NOUN
ftr-472	928	31	are	be	AUX
ftr-472	928	32	an	an	DET
ftr-472	928	33	effective	effective	ADJ
ftr-472	928	34	technique	technique	NOUN
ftr-472	928	35	for	for	ADP
ftr-472	928	36	financing	finance	VERB
ftr-472	928	37	the	the	DET
ftr-472	928	38	u.s	u.s	PROPN
ftr-472	928	39	.	.	PROPN
ftr-472	928	40	treasuries	treasury	NOUN
ftr-472	928	41	at	at	ADP
ftr-472	928	42	attractive	attractive	ADJ
ftr-472	928	43	rates	rate	NOUN
ftr-472	928	44	.	.	PUNCT
ftr-472	929	1	indeed	indeed	ADV
ftr-472	929	2	,	,	PUNCT
ftr-472	929	3	because	because	SCONJ
ftr-472	929	4	a	a	DET
ftr-472	929	5	repo	repo	NOUN
ftr-472	929	6	typically	typically	ADV
ftr-472	929	7	represents	represent	VERB
ftr-472	929	8	an	an	DET
ftr-472	929	9	overnight	overnight	ADV
ftr-472	929	10	secured	secure	VERB
ftr-472	929	11	borrowing	borrowing	NOUN
ftr-472	929	12	,	,	PUNCT
ftr-472	929	13	with	with	ADP
ftr-472	929	14	a	a	DET
ftr-472	929	15	loan	loan	NOUN
ftr-472	929	16	principal	principal	NOUN
ftr-472	929	17	amount	amount	NOUN
ftr-472	929	18	generally	generally	ADV
ftr-472	929	19	equal	equal	ADJ
ftr-472	929	20	to	to	ADP
ftr-472	929	21	the	the	DET
ftr-472	929	22	fair	fair	ADJ
ftr-472	929	23	market	market	NOUN
ftr-472	929	24	value	value	NOUN
ftr-472	929	25	of	of	ADP
ftr-472	929	26	the	the	DET
ftr-472	929	27	repoed	repoe	VERB
ftr-472	929	28	securities	security	NOUN
ftr-472	929	29	,	,	PUNCT
ftr-472	929	30	the	the	DET
ftr-472	929	31	bank	bank	NOUN
ftr-472	929	32	can	can	AUX
ftr-472	929	33	earn	earn	VERB
ftr-472	929	34	a	a	DET
ftr-472	929	35	positive	positive	ADJ
ftr-472	929	36	spread	spread	NOUN
ftr-472	929	37	between	between	ADP
ftr-472	929	38	its	its	PRON
ftr-472	929	39	interest	interest	NOUN
ftr-472	929	40	income	income	NOUN
ftr-472	929	41	on	on	ADP
ftr-472	929	42	the	the	DET
ftr-472	929	43	treasuries	treasury	NOUN
ftr-472	929	44	and	and	CCONJ
ftr-472	929	45	its	its	PRON
ftr-472	929	46	repo	repo	ADJ
ftr-472	929	47	interest	interest	NOUN
ftr-472	929	48	expense	expense	NOUN
ftr-472	929	49	.	.	PUNCT
ftr-472	930	1	banks	bank	NOUN
ftr-472	930	2	that	that	PRON
ftr-472	930	3	act	act	VERB
ftr-472	930	4	as	as	SCONJ
ftr-472	930	5	securities	security	NOUN
ftr-472	930	6	dealers	dealer	NOUN
ftr-472	930	7	may	may	AUX
ftr-472	930	8	use	use	VERB
ftr-472	930	9	repos	repos	NOUN
ftr-472	930	10	as	as	ADP
ftr-472	930	11	part	part	NOUN
ftr-472	930	12	of	of	ADP
ftr-472	930	13	a	a	DET
ftr-472	930	14	"	"	PUNCT
ftr-472	930	15	matched	match	VERB
ftr-472	930	16	book	book	NOUN
ftr-472	930	17	"	"	PUNCT
ftr-472	930	18	business	business	NOUN
ftr-472	930	19	in	in	ADP
ftr-472	930	20	which	which	PRON
ftr-472	930	21	the	the	DET
ftr-472	930	22	bank	bank	NOUN
ftr-472	930	23	"	"	PUNCT
ftr-472	930	24	repos	repos	NOUN
ftr-472	930	25	in	in	ADP
ftr-472	930	26	"	"	PUNCT
ftr-472	930	27	securities	security	NOUN
ftr-472	930	28	from	from	ADP
ftr-472	930	29	borrowers	borrower	NOUN
ftr-472	930	30	and	and	CCONJ
ftr-472	930	31	"	"	PUNCT
ftr-472	930	32	repos	repos	NOUN
ftr-472	930	33	out	out	ADP
ftr-472	930	34	"	"	PUNCT
ftr-472	930	35	securities	security	NOUN
ftr-472	930	36	to	to	ADP
ftr-472	930	37	lenders	lender	NOUN
ftr-472	930	38	,	,	PUNCT
ftr-472	930	39	earning	earn	VERB
ftr-472	930	40	in	in	ADP
ftr-472	930	41	effect	effect	NOUN
ftr-472	930	42	a	a	DET
ftr-472	930	43	commission	commission	NOUN
ftr-472	930	44	.	.	PUNCT
ftr-472	931	1	for	for	ADP
ftr-472	931	2	tax	tax	NOUN
ftr-472	931	3	purposes	purpose	NOUN
ftr-472	931	4	,	,	PUNCT
ftr-472	931	5	repos	repos	NOUN
ftr-472	931	6	traditionally	traditionally	ADV
ftr-472	931	7	have	have	AUX
ftr-472	931	8	been	be	AUX
ftr-472	931	9	viewed	view	VERB
ftr-472	931	10	as	as	ADP
ftr-472	931	11	secured	secure	VERB
ftr-472	931	12	money	money	NOUN
ftr-472	931	13	loans	loan	NOUN
ftr-472	931	14	that	that	PRON
ftr-472	931	15	give	give	VERB
ftr-472	931	16	rise	rise	NOUN
ftr-472	931	17	to	to	ADP
ftr-472	931	18	interest	interest	NOUN
ftr-472	931	19	expense	expense	NOUN
ftr-472	931	20	(	(	PUNCT
ftr-472	931	21	in	in	ADP
ftr-472	931	22	the	the	DET
ftr-472	931	23	case	case	NOUN
ftr-472	931	24	of	of	ADP
ftr-472	931	25	a	a	DET
ftr-472	931	26	repo	repo	NOUN
ftr-472	931	27	)	)	PUNCT
ftr-472	931	28	or	or	CCONJ
ftr-472	931	29	112	112	NUM
ftr-472	931	30	.	.	PUNCT
ftr-472	932	1	in	in	ADP
ftr-472	932	2	a	a	DET
ftr-472	932	3	repo	repo	NOUN
ftr-472	932	4	transaction	transaction	NOUN
ftr-472	932	5	,	,	PUNCT
ftr-472	932	6	one	one	NUM
ftr-472	932	7	party	party	NOUN
ftr-472	932	8	sells	sell	VERB
ftr-472	932	9	(	(	PUNCT
ftr-472	932	10	"	"	PUNCT
ftr-472	932	11	repos	repos	NOUN
ftr-472	932	12	out	out	ADP
ftr-472	932	13	"	"	PUNCT
ftr-472	932	14	)	)	PUNCT
ftr-472	932	15	securities	security	NOUN
ftr-472	932	16	,	,	PUNCT
ftr-472	932	17	typically	typically	ADV
ftr-472	932	18	u.s	u.s	PROPN
ftr-472	932	19	.	.	PROPN
ftr-472	932	20	treasury	treasury	PROPN
ftr-472	932	21	obligations	obligation	NOUN
ftr-472	932	22	or	or	CCONJ
ftr-472	932	23	obligations	obligation	NOUN
ftr-472	932	24	of	of	ADP
ftr-472	932	25	u.s	u.s	PROPN
ftr-472	932	26	.	.	PROPN
ftr-472	932	27	government	government	NOUN
ftr-472	932	28	-	-	PUNCT
ftr-472	932	29	sponsored	sponsor	VERB
ftr-472	932	30	agencies	agency	NOUN
ftr-472	932	31	.	.	PUNCT
ftr-472	933	1	to	to	ADP
ftr-472	933	2	a	a	DET
ftr-472	933	3	second	second	ADJ
ftr-472	933	4	party	party	NOUN
ftr-472	933	5	,	,	PUNCT
ftr-472	933	6	and	and	CCONJ
ftr-472	933	7	simultaneously	simultaneously	ADV
ftr-472	933	8	ag.rees	ag.ree	NOUN
ftr-472	933	9	to	to	PART
ftr-472	933	10	repurchase	repurchase	VERB
ftr-472	933	11	identical	identical	ADJ
ftr-472	933	12	securities	security	NOUN
ftr-472	933	13	from	from	ADP
ftr-472	933	14	the	the	DET
ftr-472	933	15	buyer	buyer	NOUN
ftr-472	933	16	on	on	ADP
ftr-472	933	17	a	a	DET
ftr-472	933	18	specified	specify	VERB
ftr-472	933	19	date	date	NOUN
ftr-472	933	20	at	at	ADP
ftr-472	933	21	a	a	DET
ftr-472	933	22	specified	specified	ADJ
ftr-472	933	23	price	price	NOUN
ftr-472	933	24	.	.	PUNCT
ftr-472	934	1	the	the	DET
ftr-472	934	2	repurchase	repurchase	NOUN
ftr-472	934	3	price	price	NOUN
ftr-472	934	4	reflects	reflect	VERB
ftr-472	934	5	a	a	DET
ftr-472	934	6	time	time	NOUN
ftr-472	934	7	value	value	NOUN
ftr-472	934	8	component	component	NOUN
ftr-472	934	9	that	that	PRON
ftr-472	934	10	may	may	AUX
ftr-472	934	11	be	be	AUX
ftr-472	934	12	stated	state	VERB
ftr-472	934	13	as	as	ADP
ftr-472	934	14	a	a	DET
ftr-472	934	15	premium	premium	NOUN
ftr-472	934	16	above	above	ADP
ftr-472	934	17	the	the	DET
ftr-472	934	18	selling	selling	NOUN
ftr-472	934	19	price	price	NOUN
ftr-472	934	20	or	or	CCONJ
ftr-472	934	21	as	as	ADP
ftr-472	934	22	a	a	DET
ftr-472	934	23	separate	separate	ADJ
ftr-472	934	24	"	"	PUNCT
ftr-472	934	25	repo	repo	NOUN
ftr-472	934	26	rate	rate	NOUN
ftr-472	934	27	"	"	PUNCT
ftr-472	934	28	applied	apply	VERB
ftr-472	934	29	to	to	ADP
ftr-472	934	30	the	the	DET
ftr-472	934	31	selling	selling	NOUN
ftr-472	934	32	price	price	NOUN
ftr-472	934	33	.	.	PUNCT
ftr-472	935	1	the	the	DET
ftr-472	935	2	economic	economic	ADJ
ftr-472	935	3	effect	effect	NOUN
ftr-472	935	4	of	of	ADP
ftr-472	935	5	the	the	DET
ftr-472	935	6	sale	sale	NOUN
ftr-472	935	7	and	and	CCONJ
ftr-472	935	8	repurchase	repurchase	VERB
ftr-472	935	9	transaction	transaction	NOUN
ftr-472	935	10	is	be	AUX
ftr-472	935	11	to	to	PART
ftr-472	935	12	provide	provide	VERB
ftr-472	935	13	the	the	DET
ftr-472	935	14	party	party	NOUN
ftr-472	935	15	that	that	PRON
ftr-472	935	16	repos	repos	NOUN
ftr-472	935	17	out	out	ADP
ftr-472	935	18	the	the	DET
ftr-472	935	19	securities	security	NOUN
ftr-472	935	20	with	with	ADP
ftr-472	935	21	the	the	DET
ftr-472	935	22	use	use	NOUN
ftr-472	935	23	of	of	ADP
ftr-472	935	24	cash	cash	NOUN
ftr-472	935	25	at	at	ADP
ftr-472	935	26	an	an	DET
ftr-472	935	27	attractive	attractive	ADJ
ftr-472	935	28	interest	interest	NOUN
ftr-472	935	29	rate	rate	NOUN
ftr-472	935	30	.	.	PUNCT
ftr-472	936	1	a	a	DET
ftr-472	936	2	"	"	PUNCT
ftr-472	936	3	reverse	reverse	ADJ
ftr-472	936	4	repo	repo	NOUN
ftr-472	936	5	"	"	PUNCT
ftr-472	936	6	is	be	AUX
ftr-472	936	7	simply	simply	ADV
ftr-472	936	8	the	the	DET
ftr-472	936	9	same	same	ADJ
ftr-472	936	10	transaction	transaction	NOUN
ftr-472	936	11	viewed	view	VERB
ftr-472	936	12	from	from	ADP
ftr-472	936	13	the	the	DET
ftr-472	936	14	perspective	perspective	NOUN
ftr-472	936	15	of	of	ADP
ftr-472	936	16	the	the	DET
ftr-472	936	17	other	other	ADJ
ftr-472	936	18	party	party	NOUN
ftr-472	936	19	:	:	PUNCT
ftr-472	936	20	the	the	DET
ftr-472	936	21	purchase	purchase	NOUN
ftr-472	936	22	(	(	PUNCT
ftr-472	936	23	"	"	PUNCT
ftr-472	936	24	reversing	reverse	VERB
ftr-472	936	25	in	in	ADP
ftr-472	936	26	"	"	PUNCT
ftr-472	936	27	)	)	PUNCT
ftr-472	936	28	of	of	ADP
ftr-472	936	29	securities	security	NOUN
ftr-472	936	30	with	with	ADP
ftr-472	936	31	a	a	DET
ftr-472	936	32	simultaneous	simultaneous	ADJ
ftr-472	936	33	agreement	agreement	NOUN
ftr-472	936	34	to	to	PART
ftr-472	936	35	resell	resell	VERB
ftr-472	936	36	identical	identical	ADJ
ftr-472	936	37	securities	security	NOUN
ftr-472	936	38	to	to	ADP
ftr-472	936	39	the	the	DET
ftr-472	936	40	original	original	ADJ
ftr-472	936	41	seller	seller	NOUN
ftr-472	936	42	at	at	ADP
ftr-472	936	43	a	a	DET
ftr-472	936	44	later	later	ADJ
ftr-472	936	45	date	date	NOUN
ftr-472	936	46	.	.	PUNCT
ftr-472	937	1	in	in	ADP
ftr-472	937	2	a	a	DET
ftr-472	937	3	typical	typical	ADJ
ftr-472	937	4	repo	repo	NOUN
ftr-472	937	5	transaction	transaction	NOUN
ftr-472	937	6	,	,	PUNCT
ftr-472	937	7	the	the	DET
ftr-472	937	8	securities	security	NOUN
ftr-472	937	9	are	be	AUX
ftr-472	937	10	marked	mark	VERB
ftr-472	937	11	-	-	PUNCT
ftr-472	937	12	to	to	ADP
ftr-472	937	13	-	-	PUNCT
ftr-472	937	14	market	market	NOUN
ftr-472	937	15	daily	daily	NOUN
ftr-472	937	16	.	.	PUNCT
ftr-472	938	1	and	and	CCONJ
ftr-472	938	2	the	the	DET
ftr-472	938	3	repo	repo	NOUN
ftr-472	938	4	"	"	PUNCT
ftr-472	938	5	seller	seller	NOUN
ftr-472	938	6	"	"	PUNCT
ftr-472	938	7	(	(	PUNCT
ftr-472	938	8	i.e.	i.e.	X
ftr-472	938	9	,	,	PUNCT
ftr-472	938	10	the	the	DET
ftr-472	938	11	money	money	NOUN
ftr-472	938	12	borrower	borrower	NOUN
ftr-472	938	13	)	)	PUNCT
ftr-472	938	14	is	be	AUX
ftr-472	938	15	obligated	obligate	VERB
ftr-472	938	16	to	to	PART
ftr-472	938	17	provide	provide	VERB
ftr-472	938	18	additional	additional	ADJ
ftr-472	938	19	collateral	collateral	NOUN
ftr-472	938	20	(	(	PUNCT
ftr-472	938	21	or	or	CCONJ
ftr-472	938	22	refund	refund	VERB
ftr-472	938	23	cash	cash	NOUN
ftr-472	938	24	)	)	PUNCT
ftr-472	938	25	if	if	SCONJ
ftr-472	938	26	the	the	DET
ftr-472	938	27	value	value	NOUN
ftr-472	938	28	of	of	ADP
ftr-472	938	29	the	the	DET
ftr-472	938	30	securities	security	NOUN
ftr-472	938	31	falls	fall	VERB
ftr-472	938	32	.	.	PUNCT
ftr-472	939	1	as	as	ADP
ftr-472	939	2	a	a	DET
ftr-472	939	3	result	result	NOUN
ftr-472	939	4	,	,	PUNCT
ftr-472	939	5	the	the	DET
ftr-472	939	6	degree	degree	NOUN
ftr-472	939	7	of	of	ADP
ftr-472	939	8	overcollateralization	overcollateralization	NOUN
ftr-472	939	9	required	require	VERB
ftr-472	939	10	of	of	ADP
ftr-472	939	11	repo	repo	NOUN
ftr-472	939	12	sellers	seller	NOUN
ftr-472	939	13	is	be	AUX
ftr-472	939	14	very	very	ADV
ftr-472	939	15	small	small	ADJ
ftr-472	939	16	,	,	PUNCT
ftr-472	939	17	ranging	range	VERB
ftr-472	939	18	from	from	ADP
ftr-472	939	19	perhaps	perhaps	ADV
ftr-472	939	20	one	one	NUM
ftr-472	939	21	to	to	PART
ftr-472	939	22	two	two	NUM
ftr-472	939	23	percent	percent	NOUN
ftr-472	939	24	in	in	ADP
ftr-472	939	25	the	the	DET
ftr-472	939	26	case	case	NOUN
ftr-472	939	27	of	of	ADP
ftr-472	939	28	a	a	DET
ftr-472	939	29	nondealer	nondealer	NOUN
ftr-472	939	30	participant	participant	NOUN
ftr-472	939	31	down	down	ADP
ftr-472	939	32	to	to	ADP
ftr-472	939	33	zero	zero	NUM
ftr-472	939	34	in	in	ADP
ftr-472	939	35	the	the	DET
ftr-472	939	36	case	case	NOUN
ftr-472	939	37	of	of	ADP
ftr-472	939	38	inter	inter	ADJ
ftr-472	939	39	-	-	ADJ
ftr-472	939	40	dealer	dealer	ADJ
ftr-472	939	41	repo	repo	NOUN
ftr-472	939	42	transactions	transaction	NOUN
ftr-472	939	43	.	.	PUNCT
ftr-472	940	1	in	in	ADP
ftr-472	940	2	addition	addition	NOUN
ftr-472	940	3	.	.	PUNCT
ftr-472	941	1	securities	security	NOUN
ftr-472	941	2	reversed	reverse	VERB
ftr-472	941	3	in	in	ADP
ftr-472	941	4	by	by	ADP
ftr-472	941	5	a	a	DET
ftr-472	941	6	dealer	dealer	NOUN
ftr-472	941	7	(	(	PUNCT
ftr-472	941	8	when	when	SCONJ
ftr-472	941	9	it	it	PRON
ftr-472	941	10	lends	lend	VERB
ftr-472	941	11	money	money	NOUN
ftr-472	941	12	)	)	PUNCT
ftr-472	941	13	may	may	AUX
ftr-472	941	14	be	be	AUX
ftr-472	941	15	"	"	PUNCT
ftr-472	941	16	rehypothecated"-that	rehypothecated"-that	PROPN
ftr-472	941	17	is	be	AUX
ftr-472	941	18	,	,	PUNCT
ftr-472	941	19	used	use	VERB
ftr-472	941	20	by	by	ADP
ftr-472	941	21	the	the	DET
ftr-472	941	22	dealer	dealer	NOUN
ftr-472	941	23	(	(	PUNCT
ftr-472	941	24	whether	whether	SCONJ
ftr-472	941	25	through	through	ADP
ftr-472	941	26	sale	sale	NOUN
ftr-472	941	27	or	or	CCONJ
ftr-472	941	28	otherwise	otherwise	ADV
ftr-472	941	29	)	)	PUNCT
ftr-472	941	30	in	in	ADP
ftr-472	941	31	its	its	PRON
ftr-472	941	32	trade	trade	NOUN
ftr-472	941	33	or	or	CCONJ
ftr-472	941	34	business	business	NOUN
ftr-472	941	35	until	until	SCONJ
ftr-472	941	36	the	the	DET
ftr-472	941	37	original	original	ADJ
ftr-472	941	38	reverse	reverse	NOUN
ftr-472	941	39	repo	repo	ADP
ftr-472	941	40	transaction	transaction	NOUN
ftr-472	941	41	is	be	AUX
ftr-472	941	42	unwound	unwound	ADJ
ftr-472	941	43	.	.	PUNCT
ftr-472	942	1	florida	florida	PROPN
ftr-472	942	2	tax	tax	PROPN
ftr-472	942	3	review	review	PROPN
ftr-472	942	4	interest	interest	NOUN
ftr-472	942	5	income	income	NOUN
ftr-472	942	6	(	(	PUNCT
ftr-472	942	7	in	in	ADP
ftr-472	942	8	the	the	DET
ftr-472	942	9	case	case	NOUN
ftr-472	942	10	of	of	ADP
ftr-472	942	11	a	a	DET
ftr-472	942	12	reverse	reverse	NOUN
ftr-472	942	13	repo	repo	NOUN
ftr-472	942	14	)	)	PUNCT
ftr-472	942	15	.	.	PUNCT
ftr-472	942	16	"	"	PUNCT
ftr-472	943	1	'	'	PUNCT
ftr-472	943	2	as	as	SCONJ
ftr-472	943	3	indicated	indicate	VERB
ftr-472	943	4	above	above	ADV
ftr-472	943	5	,	,	PUNCT
ftr-472	943	6	in	in	ADP
ftr-472	943	7	a	a	DET
ftr-472	943	8	typical	typical	ADJ
ftr-472	943	9	repo	repo	NOUN
ftr-472	943	10	of	of	ADP
ftr-472	943	11	treasury	treasury	PROPN
ftr-472	943	12	securities	security	NOUN
ftr-472	943	13	,	,	PUNCT
ftr-472	943	14	the	the	DET
ftr-472	943	15	principal	principal	ADJ
ftr-472	943	16	amount	amount	NOUN
ftr-472	943	17	of	of	ADP
ftr-472	943	18	the	the	DET
ftr-472	943	19	loan	loan	NOUN
ftr-472	943	20	generally	generally	ADV
ftr-472	943	21	equals	equal	VERB
ftr-472	943	22	the	the	DET
ftr-472	943	23	fair	fair	ADJ
ftr-472	943	24	market	market	NOUN
ftr-472	943	25	value	value	NOUN
ftr-472	943	26	of	of	ADP
ftr-472	943	27	the	the	DET
ftr-472	943	28	repoed	repoe	VERB
ftr-472	943	29	treasury	treasury	PROPN
ftr-472	943	30	securities	security	NOUN
ftr-472	943	31	,	,	PUNCT
ftr-472	943	32	so	so	SCONJ
ftr-472	943	33	that	that	SCONJ
ftr-472	943	34	the	the	DET
ftr-472	943	35	securities	security	NOUN
ftr-472	943	36	are	be	AUX
ftr-472	943	37	fully	fully	ADV
ftr-472	943	38	leveraged	leverage	VERB
ftr-472	943	39	,	,	PUNCT
ftr-472	943	40	with	with	ADP
ftr-472	943	41	virtually	virtually	ADV
ftr-472	943	42	no	no	DET
ftr-472	943	43	equity	equity	NOUN
ftr-472	943	44	.	.	PUNCT
ftr-472	944	1	therefore	therefore	ADV
ftr-472	944	2	,	,	PUNCT
ftr-472	944	3	unless	unless	SCONJ
ftr-472	944	4	the	the	DET
ftr-472	944	5	u.s	u.s	PROPN
ftr-472	944	6	.	.	PROPN
ftr-472	944	7	branch	branch	NOUN
ftr-472	944	8	is	be	AUX
ftr-472	944	9	sufficiently	sufficiently	ADV
ftr-472	944	10	underleveraged	underleveraged	ADJ
ftr-472	944	11	(	(	PUNCT
ftr-472	944	12	before	before	ADP
ftr-472	944	13	taking	take	VERB
ftr-472	944	14	into	into	ADP
ftr-472	944	15	account	account	NOUN
ftr-472	944	16	the	the	DET
ftr-472	944	17	treasury	treasury	PROPN
ftr-472	944	18	securities	security	NOUN
ftr-472	944	19	and	and	CCONJ
ftr-472	944	20	the	the	DET
ftr-472	944	21	repo	repo	NOUN
ftr-472	944	22	transactions	transaction	NOUN
ftr-472	944	23	)	)	PUNCT
ftr-472	944	24	so	so	SCONJ
ftr-472	944	25	that	that	SCONJ
ftr-472	944	26	it	it	PRON
ftr-472	944	27	can	can	AUX
ftr-472	944	28	absorb	absorb	VERB
ftr-472	944	29	the	the	DET
ftr-472	944	30	100	100	NUM
ftr-472	944	31	%	%	NOUN
ftr-472	944	32	leverage	leverage	NOUN
ftr-472	944	33	ratio	ratio	NOUN
ftr-472	944	34	attributable	attributable	ADJ
ftr-472	944	35	to	to	ADP
ftr-472	944	36	the	the	DET
ftr-472	944	37	repoed	repoe	VERB
ftr-472	944	38	treasuries	treasury	NOUN
ftr-472	944	39	,	,	PUNCT
ftr-472	944	40	the	the	DET
ftr-472	944	41	interest	interest	NOUN
ftr-472	944	42	allocation	allocation	NOUN
ftr-472	944	43	regulations	regulation	NOUN
ftr-472	944	44	result	result	VERB
ftr-472	944	45	in	in	ADP
ftr-472	944	46	effect	effect	NOUN
ftr-472	944	47	in	in	ADP
ftr-472	944	48	a	a	DET
ftr-472	944	49	disallowance	disallowance	NOUN
ftr-472	944	50	of	of	ADP
ftr-472	944	51	a	a	DET
ftr-472	944	52	portion	portion	NOUN
ftr-472	944	53	of	of	ADP
ftr-472	944	54	the	the	DET
ftr-472	944	55	interest	interest	NOUN
ftr-472	944	56	expense	expense	NOUN
ftr-472	944	57	on	on	ADP
ftr-472	944	58	the	the	DET
ftr-472	944	59	repoed	repoe	VERB
ftr-472	944	60	treasury	treasury	PROPN
ftr-472	944	61	securities.1	securities.1	NOUN
ftr-472	944	62	14	14	NUM
ftr-472	944	63	on	on	ADP
ftr-472	944	64	the	the	DET
ftr-472	944	65	other	other	ADJ
ftr-472	944	66	hand	hand	NOUN
ftr-472	944	67	,	,	PUNCT
ftr-472	944	68	the	the	DET
ftr-472	944	69	fungibility	fungibility	NOUN
ftr-472	944	70	principle	principle	NOUN
ftr-472	944	71	benefits	benefit	VERB
ftr-472	944	72	banks	bank	NOUN
ftr-472	944	73	where	where	SCONJ
ftr-472	944	74	they	they	PRON
ftr-472	944	75	engage	engage	VERB
ftr-472	944	76	in	in	ADP
ftr-472	944	77	business	business	NOUN
ftr-472	944	78	activities	activity	NOUN
ftr-472	944	79	that	that	PRON
ftr-472	944	80	are	be	AUX
ftr-472	944	81	typically	typically	ADV
ftr-472	944	82	less	less	ADV
ftr-472	944	83	leveraged	leveraged	ADJ
ftr-472	944	84	.	.	PUNCT
ftr-472	945	1	for	for	ADP
ftr-472	945	2	example	example	NOUN
ftr-472	945	3	,	,	PUNCT
ftr-472	945	4	a	a	DET
ftr-472	945	5	u.s	u.s	PROPN
ftr-472	945	6	.	.	PROPN
ftr-472	945	7	branch	branch	NOUN
ftr-472	945	8	should	should	AUX
ftr-472	945	9	be	be	AUX
ftr-472	945	10	able	able	ADJ
ftr-472	945	11	to	to	PART
ftr-472	945	12	apply	apply	VERB
ftr-472	945	13	the	the	DET
ftr-472	945	14	fixed	fix	VERB
ftr-472	945	15	ratio	ratio	NOUN
ftr-472	945	16	for	for	ADP
ftr-472	945	17	banks	bank	NOUN
ftr-472	945	18	or	or	CCONJ
ftr-472	945	19	its	its	PRON
ftr-472	945	20	actual	actual	ADJ
ftr-472	945	21	ratio	ratio	NOUN
ftr-472	945	22	to	to	PART
ftr-472	945	23	compute	compute	VERB
ftr-472	945	24	its	its	PRON
ftr-472	945	25	u.s	u.s	PROPN
ftr-472	945	26	.	.	PROPN
ftr-472	945	27	interest	interest	NOUN
ftr-472	945	28	expense	expense	NOUN
ftr-472	945	29	on	on	ADP
ftr-472	945	30	a	a	DET
ftr-472	945	31	leveraged	leveraged	ADJ
ftr-472	945	32	lease	lease	NOUN
ftr-472	945	33	that	that	PRON
ftr-472	945	34	is	be	AUX
ftr-472	945	35	leveraged	leverage	VERB
ftr-472	945	36	at	at	ADP
ftr-472	945	37	only	only	ADV
ftr-472	945	38	80	80	NUM
ftr-472	945	39	%	%	NOUN
ftr-472	945	40	.	.	PUNCT
ftr-472	946	1	similarly	similarly	ADV
ftr-472	946	2	,	,	PUNCT
ftr-472	946	3	the	the	DET
ftr-472	946	4	bank	bank	NOUN
ftr-472	946	5	can	can	AUX
ftr-472	946	6	apply	apply	VERB
ftr-472	946	7	those	those	DET
ftr-472	946	8	ratios	ratio	NOUN
ftr-472	946	9	to	to	ADP
ftr-472	946	10	a	a	DET
ftr-472	946	11	securities	security	NOUN
ftr-472	946	12	trading	trading	NOUN
ftr-472	946	13	division	division	NOUN
ftr-472	946	14	of	of	ADP
ftr-472	946	15	its	its	PRON
ftr-472	946	16	u.s	u.s	PROPN
ftr-472	946	17	.	.	PROPN
ftr-472	946	18	branch	branch	NOUN
ftr-472	946	19	that	that	PRON
ftr-472	946	20	is	be	AUX
ftr-472	946	21	leveraged	leverage	VERB
ftr-472	946	22	at	at	ADP
ftr-472	946	23	a	a	DET
ftr-472	946	24	lower	low	ADJ
ftr-472	946	25	level	level	NOUN
ftr-472	946	26	,	,	PUNCT
ftr-472	946	27	even	even	ADV
ftr-472	946	28	though	though	SCONJ
ftr-472	946	29	if	if	SCONJ
ftr-472	946	30	the	the	DET
ftr-472	946	31	securities	security	NOUN
ftr-472	946	32	trading	trading	NOUN
ftr-472	946	33	operation	operation	NOUN
ftr-472	946	34	were	be	AUX
ftr-472	946	35	conducted	conduct	VERB
ftr-472	946	36	through	through	ADP
ftr-472	946	37	a	a	DET
ftr-472	946	38	nonbank	nonbank	NOUN
ftr-472	946	39	foreign	foreign	ADJ
ftr-472	946	40	corporation	corporation	NOUN
ftr-472	946	41	,	,	PUNCT
ftr-472	946	42	it	it	PRON
ftr-472	946	43	would	would	AUX
ftr-472	946	44	be	be	AUX
ftr-472	946	45	required	require	VERB
ftr-472	946	46	to	to	PART
ftr-472	946	47	utilize	utilize	VERB
ftr-472	946	48	its	its	PRON
ftr-472	946	49	actual	actual	ADJ
ftr-472	946	50	(	(	PUNCT
ftr-472	946	51	presumably	presumably	ADV
ftr-472	946	52	lower	low	ADJ
ftr-472	946	53	)	)	PUNCT
ftr-472	946	54	ratio	ratio	NOUN
ftr-472	946	55	or	or	CCONJ
ftr-472	946	56	the	the	DET
ftr-472	946	57	50	50	NUM
ftr-472	946	58	%	%	NOUN
ftr-472	946	59	fixed	fix	VERB
ftr-472	946	60	ratio	ratio	NOUN
ftr-472	946	61	.	.	PUNCT
ftr-472	947	1	b.	b.	PROPN
ftr-472	947	2	separate	separate	ADJ
ftr-472	947	3	entity	entity	NOUN
ftr-472	947	4	approach	approach	NOUN
ftr-472	947	5	and	and	CCONJ
ftr-472	947	6	its	its	PRON
ftr-472	947	7	limits.-as	limits.-a	NOUN
ftr-472	947	8	described	describe	VERB
ftr-472	947	9	above	above	ADV
ftr-472	947	10	,	,	PUNCT
ftr-472	947	11	the	the	DET
ftr-472	947	12	interest	interest	NOUN
ftr-472	947	13	allocation	allocation	NOUN
ftr-472	947	14	regulations	regulation	NOUN
ftr-472	947	15	give	give	VERB
ftr-472	947	16	a	a	DET
ftr-472	947	17	considerable	considerable	ADJ
ftr-472	947	18	measure	measure	NOUN
ftr-472	947	19	of	of	ADP
ftr-472	947	20	recognition	recognition	NOUN
ftr-472	947	21	to	to	ADP
ftr-472	947	22	the	the	DET
ftr-472	947	23	branch	branch	NOUN
ftr-472	947	24	as	as	ADP
ftr-472	947	25	a	a	DET
ftr-472	947	26	separate	separate	ADJ
ftr-472	947	27	entity	entity	NOUN
ftr-472	947	28	,	,	PUNCT
ftr-472	947	29	particularly	particularly	ADV
ftr-472	947	30	insofar	insofar	ADV
ftr-472	947	31	as	as	SCONJ
ftr-472	947	32	they	they	PRON
ftr-472	947	33	take	take	VERB
ftr-472	947	34	into	into	ADP
ftr-472	947	35	account	account	NOUN
ftr-472	947	36	the	the	DET
ftr-472	947	37	interest	interest	NOUN
ftr-472	947	38	expense	expense	NOUN
ftr-472	947	39	reflected	reflect	VERB
ftr-472	947	40	on	on	ADP
ftr-472	947	41	the	the	DET
ftr-472	947	42	books	book	NOUN
ftr-472	947	43	of	of	ADP
ftr-472	947	44	the	the	DET
ftr-472	947	45	branch	branch	NOUN
ftr-472	947	46	.	.	PUNCT
ftr-472	948	1	however	however	ADV
ftr-472	948	2	,	,	PUNCT
ftr-472	948	3	the	the	DET
ftr-472	948	4	irs	irs	PROPN
ftr-472	948	5	has	have	AUX
ftr-472	948	6	emphatically	emphatically	ADV
ftr-472	948	7	refused	refuse	VERB
ftr-472	948	8	,	,	PUNCT
ftr-472	948	9	both	both	PRON
ftr-472	948	10	in	in	ADP
ftr-472	948	11	published	publish	VERB
ftr-472	948	12	rulings	ruling	NOUN
ftr-472	948	13	and	and	CCONJ
ftr-472	948	14	in	in	ADP
ftr-472	948	15	the	the	DET
ftr-472	948	16	interest	interest	NOUN
ftr-472	948	17	allocation	allocation	NOUN
ftr-472	948	18	regulations	regulation	NOUN
ftr-472	948	19	,	,	PUNCT
ftr-472	948	20	to	to	PART
ftr-472	948	21	permit	permit	VERB
ftr-472	948	22	a	a	DET
ftr-472	948	23	bank	bank	NOUN
ftr-472	948	24	to	to	PART
ftr-472	948	25	determine	determine	VERB
ftr-472	948	26	its	its	PRON
ftr-472	948	27	deductible	deductible	ADJ
ftr-472	948	28	interest	interest	NOUN
ftr-472	948	29	expense	expense	NOUN
ftr-472	948	30	solely	solely	ADV
ftr-472	948	31	on	on	ADP
ftr-472	948	32	the	the	DET
ftr-472	948	33	basis	basis	NOUN
ftr-472	948	34	of	of	ADP
ftr-472	948	35	the	the	DET
ftr-472	948	36	branch	branch	NOUN
ftr-472	948	37	's	's	PART
ftr-472	948	38	records	record	NOUN
ftr-472	948	39	,	,	PUNCT
ftr-472	948	40	or	or	CCONJ
ftr-472	948	41	to	to	PART
ftr-472	948	42	recognize	recognize	VERB
ftr-472	948	43	interbranch	interbranch	ADJ
ftr-472	948	44	loans	loan	NOUN
ftr-472	948	45	or	or	CCONJ
ftr-472	948	46	other	other	ADJ
ftr-472	948	47	interbranch	interbranch	NOUN
ftr-472	948	48	transactions	transaction	NOUN
ftr-472	948	49	.	.	PUNCT
ftr-472	949	1	in	in	ADP
ftr-472	949	2	this	this	DET
ftr-472	949	3	regard	regard	NOUN
ftr-472	949	4	,	,	PUNCT
ftr-472	949	5	the	the	DET
ftr-472	949	6	irs	irs	PROPN
ftr-472	949	7	'	'	PART
ftr-472	949	8	position	position	NOUN
ftr-472	949	9	-	-	PUNCT
ftr-472	949	10	and	and	CCONJ
ftr-472	949	11	its	its	PRON
ftr-472	949	12	interpretation	interpretation	NOUN
ftr-472	949	13	of	of	ADP
ftr-472	949	14	u.s	u.s	PROPN
ftr-472	949	15	.	.	PROPN
ftr-472	949	16	income	income	PROPN
ftr-472	949	17	tax	tax	NOUN
ftr-472	949	18	treaty	treaty	NOUN
ftr-472	949	19	provisions	provision	NOUN
ftr-472	949	20	-	-	PUNCT
ftr-472	949	21	differs	differ	VERB
ftr-472	949	22	from	from	ADP
ftr-472	949	23	that	that	PRON
ftr-472	949	24	of	of	ADP
ftr-472	949	25	most	most	ADJ
ftr-472	949	26	other	other	ADJ
ftr-472	949	27	countries	country	NOUN
ftr-472	949	28	and	and	CCONJ
ftr-472	949	29	from	from	ADP
ftr-472	949	30	the	the	DET
ftr-472	949	31	oecd	oecd	PROPN
ftr-472	949	32	's	's	PART
ftr-472	949	33	interpretation	interpretation	NOUN
ftr-472	949	34	of	of	ADP
ftr-472	949	35	the	the	DET
ftr-472	949	36	oecd	oecd	PROPN
ftr-472	949	37	model	model	PROPN
ftr-472	949	38	convention	convention	PROPN
ftr-472	949	39	(	(	PUNCT
ftr-472	949	40	upon	upon	SCONJ
ftr-472	949	41	which	which	PRON
ftr-472	949	42	most	most	ADJ
ftr-472	949	43	of	of	ADP
ftr-472	949	44	the	the	DET
ftr-472	949	45	relevant	relevant	ADJ
ftr-472	949	46	u.s	u.s	PROPN
ftr-472	949	47	.	.	PROPN
ftr-472	949	48	tax	tax	NOUN
ftr-472	949	49	treaty	treaty	NOUN
ftr-472	949	50	provisions	provision	NOUN
ftr-472	949	51	are	be	AUX
ftr-472	949	52	based	base	VERB
ftr-472	949	53	)	)	PUNCT
ftr-472	949	54	.	.	PUNCT
ftr-472	949	55	"	"	PUNCT
ftr-472	950	1	5	5	NUM
ftr-472	950	2	the	the	DET
ftr-472	950	3	irs	irs	PROPN
ftr-472	950	4	's	's	PART
ftr-472	950	5	rationale	rationale	NOUN
ftr-472	950	6	is	be	AUX
ftr-472	950	7	most	most	ADV
ftr-472	950	8	clearly	clearly	ADV
ftr-472	950	9	set	set	VERB
ftr-472	950	10	forth	forth	ADP
ftr-472	950	11	in	in	ADP
ftr-472	950	12	revenue	revenue	NOUN
ftr-472	950	13	ruling	rule	VERB
ftr-472	950	14	78423	78423	NUM
ftr-472	950	15	:	:	PUNCT
ftr-472	951	1	113	113	NUM
ftr-472	951	2	.	.	PUNCT
ftr-472	951	3	rev	rev	PROPN
ftr-472	951	4	.	.	PUNCT
ftr-472	952	1	rul	rul	PROPN
ftr-472	952	2	.	.	PUNCT
ftr-472	953	1	79	79	NUM
ftr-472	953	2	-	-	SYM
ftr-472	953	3	134	134	NUM
ftr-472	953	4	,	,	PUNCT
ftr-472	953	5	1979	1979	NUM
ftr-472	953	6	-	-	SYM
ftr-472	953	7	1	1	NUM
ftr-472	953	8	c.b	c.b	PROPN
ftr-472	953	9	.	.	PROPN
ftr-472	953	10	76	76	NUM
ftr-472	953	11	;	;	PUNCT
ftr-472	953	12	rev	rev	X
ftr-472	953	13	.	.	PROPN
ftr-472	953	14	rul	rul	PROPN
ftr-472	953	15	.	.	PUNCT
ftr-472	954	1	77	77	NUM
ftr-472	954	2	-	-	SYM
ftr-472	954	3	59	59	NUM
ftr-472	954	4	,	,	PUNCT
ftr-472	954	5	1977	1977	NUM
ftr-472	954	6	-	-	SYM
ftr-472	954	7	1	1	NUM
ftr-472	954	8	c.b	c.b	PROPN
ftr-472	954	9	.	.	PROPN
ftr-472	954	10	196	196	NUM
ftr-472	954	11	;	;	PUNCT
ftr-472	954	12	rev	rev	PROPN
ftr-472	954	13	.	.	PROPN
ftr-472	954	14	rul	rul	NOUN
ftr-472	954	15	.	.	PUNCT
ftr-472	955	1	74	74	NUM
ftr-472	955	2	-	-	SYM
ftr-472	955	3	27	27	NUM
ftr-472	955	4	,	,	PUNCT
ftr-472	955	5	1974	1974	NUM
ftr-472	955	6	-	-	SYM
ftr-472	955	7	1	1	NUM
ftr-472	955	8	c.b	c.b	PROPN
ftr-472	955	9	.	.	PROPN
ftr-472	955	10	24	24	NUM
ftr-472	955	11	.	.	PUNCT
ftr-472	955	12	114	114	NUM
ftr-472	955	13	.	.	PUNCT
ftr-472	956	1	in	in	ADP
ftr-472	956	2	contrast	contrast	NOUN
ftr-472	956	3	,	,	PUNCT
ftr-472	956	4	the	the	DET
ftr-472	956	5	interest	interest	NOUN
ftr-472	956	6	allocation	allocation	NOUN
ftr-472	956	7	rules	rule	NOUN
ftr-472	956	8	under	under	ADP
ftr-472	956	9	temp	temp	NOUN
ftr-472	956	10	.	.	PUNCT
ftr-472	957	1	regs	regs	PROPN
ftr-472	957	2	.	.	PUNCT
ftr-472	958	1	§	§	PROPN
ftr-472	958	2	1.861	1.861	NUM
ftr-472	958	3	-	-	PUNCT
ftr-472	958	4	10(c	10(c	NUM
ftr-472	958	5	)	)	PUNCT
ftr-472	958	6	provide	provide	VERB
ftr-472	958	7	an	an	DET
ftr-472	958	8	exception	exception	NOUN
ftr-472	958	9	to	to	ADP
ftr-472	958	10	the	the	DET
ftr-472	958	11	general	general	ADJ
ftr-472	958	12	fungibility	fungibility	NOUN
ftr-472	958	13	principle	principle	NOUN
ftr-472	958	14	for	for	ADP
ftr-472	958	15	certain	certain	ADJ
ftr-472	958	16	integrated	integrated	ADJ
ftr-472	958	17	financial	financial	ADJ
ftr-472	958	18	transactions	transaction	NOUN
ftr-472	958	19	(	(	PUNCT
ftr-472	958	20	although	although	SCONJ
ftr-472	958	21	this	this	DET
ftr-472	958	22	exception	exception	NOUN
ftr-472	958	23	is	be	AUX
ftr-472	958	24	not	not	PART
ftr-472	958	25	available	available	ADJ
ftr-472	958	26	to	to	ADP
ftr-472	958	27	securities	security	NOUN
ftr-472	958	28	dealers	dealer	NOUN
ftr-472	958	29	)	)	PUNCT
ftr-472	958	30	.	.	PUNCT
ftr-472	959	1	115	115	NUM
ftr-472	959	2	.	.	PUNCT
ftr-472	960	1	see	see	VERB
ftr-472	960	2	org	org	PROPN
ftr-472	960	3	.	.	PUNCT
ftr-472	961	1	for	for	ADP
ftr-472	961	2	economic	economic	ADJ
ftr-472	961	3	co	co	NOUN
ftr-472	961	4	-	-	NOUN
ftr-472	961	5	operation	operation	NOUN
ftr-472	961	6	and	and	CCONJ
ftr-472	961	7	dev	dev	PROPN
ftr-472	961	8	.	.	PROPN
ftr-472	961	9	,	,	PUNCT
ftr-472	961	10	the	the	DET
ftr-472	961	11	taxation	taxation	NOUN
ftr-472	961	12	of	of	ADP
ftr-472	961	13	multinational	multinational	ADJ
ftr-472	961	14	banking	banking	NOUN
ftr-472	961	15	enterprises	enterprise	NOUN
ftr-472	961	16	,	,	PUNCT
ftr-472	961	17	in	in	ADP
ftr-472	961	18	oecd	oecd	PROPN
ftr-472	961	19	,	,	PUNCT
ftr-472	961	20	transfer	transfer	NOUN
ftr-472	961	21	pricing	pricing	NOUN
ftr-472	961	22	and	and	CCONJ
ftr-472	961	23	multinational	multinational	ADJ
ftr-472	961	24	enterprises	enterprise	NOUN
ftr-472	961	25	:	:	PUNCT
ftr-472	961	26	three	three	NUM
ftr-472	961	27	taxation	taxation	NOUN
ftr-472	961	28	issues	issue	NOUN
ftr-472	961	29	(	(	PUNCT
ftr-472	961	30	1984	1984	NUM
ftr-472	961	31	)	)	PUNCT
ftr-472	962	1	[	[	X
ftr-472	962	2	hereinafter	hereinafter	NOUN
ftr-472	962	3	oecd	oecd	PROPN
ftr-472	962	4	report	report	PROPN
ftr-472	962	5	]	]	PUNCT
ftr-472	962	6	.	.	PUNCT
ftr-472	963	1	the	the	DET
ftr-472	963	2	oecd	oecd	PROPN
ftr-472	963	3	report	report	NOUN
ftr-472	963	4	expresses	express	VERB
ftr-472	963	5	the	the	DET
ftr-472	963	6	view	view	NOUN
ftr-472	963	7	that	that	SCONJ
ftr-472	963	8	,	,	PUNCT
ftr-472	963	9	under	under	ADP
ftr-472	963	10	the	the	DET
ftr-472	963	11	oecd	oecd	PROPN
ftr-472	963	12	model	model	PROPN
ftr-472	963	13	convention	convention	PROPN
ftr-472	963	14	,	,	PUNCT
ftr-472	963	15	bank	bank	NOUN
ftr-472	963	16	branches	branch	NOUN
ftr-472	963	17	should	should	AUX
ftr-472	963	18	be	be	AUX
ftr-472	963	19	treated	treat	VERB
ftr-472	963	20	as	as	ADP
ftr-472	963	21	separate	separate	ADJ
ftr-472	963	22	entities	entity	NOUN
ftr-472	963	23	and	and	CCONJ
ftr-472	963	24	interbranch	interbranch	NOUN
ftr-472	963	25	transactions	transaction	NOUN
ftr-472	963	26	should	should	AUX
ftr-472	963	27	be	be	AUX
ftr-472	963	28	recognized	recognize	VERB
ftr-472	963	29	.	.	PUNCT
ftr-472	964	1	[	[	X
ftr-472	964	2	vol	vol	NOUN
ftr-472	964	3	.	.	PUNCT
ftr-472	964	4	2:1	2:1	NUM
ftr-472	964	5	1994	1994	NUM
ftr-472	964	6	]	]	X
ftr-472	964	7	u.s	u.s	PROPN
ftr-472	964	8	.	.	PROPN
ftr-472	964	9	federal	federal	ADJ
ftr-472	964	10	income	income	NOUN
ftr-472	964	11	taxation	taxation	NOUN
ftr-472	964	12	of	of	ADP
ftr-472	964	13	u.s	u.s	PROPN
ftr-472	964	14	.	.	PROPN
ftr-472	964	15	branches	branch	NOUN
ftr-472	964	16	of	of	ADP
ftr-472	964	17	foreign	foreign	ADJ
ftr-472	964	18	banks	bank	NOUN
ftr-472	964	19	49	49	NUM
ftr-472	964	20	the	the	DET
ftr-472	964	21	reference	reference	NOUN
ftr-472	964	22	in	in	ADP
ftr-472	964	23	article	article	NOUN
ftr-472	964	24	8(2	8(2	NUM
ftr-472	964	25	)	)	PUNCT
ftr-472	964	26	of	of	ADP
ftr-472	964	27	the	the	DET
ftr-472	964	28	[	[	X
ftr-472	964	29	japan	japan	PROPN
ftr-472	964	30	-	-	PUNCT
ftr-472	964	31	u.s	u.s	PROPN
ftr-472	964	32	.	.	PROPN
ftr-472	964	33	]	]	PUNCT
ftr-472	964	34	convention	convention	NOUN
ftr-472	964	35	to	to	ADP
ftr-472	964	36	attributing	attribute	VERB
ftr-472	964	37	profits	profit	NOUN
ftr-472	964	38	to	to	ADP
ftr-472	964	39	the	the	DET
ftr-472	964	40	permanent	permanent	ADJ
ftr-472	964	41	establishment	establishment	NOUN
ftr-472	964	42	as	as	SCONJ
ftr-472	964	43	if	if	SCONJ
ftr-472	964	44	it	it	PRON
ftr-472	964	45	were	be	AUX
ftr-472	964	46	an	an	DET
ftr-472	964	47	independent	independent	ADJ
ftr-472	964	48	entity	entity	NOUN
ftr-472	964	49	relates	relate	VERB
ftr-472	964	50	only	only	ADV
ftr-472	964	51	to	to	ADP
ftr-472	964	52	the	the	DET
ftr-472	964	53	computation	computation	NOUN
ftr-472	964	54	of	of	ADP
ftr-472	964	55	the	the	DET
ftr-472	964	56	profits	profit	NOUN
ftr-472	964	57	of	of	ADP
ftr-472	964	58	the	the	DET
ftr-472	964	59	permanent	permanent	ADJ
ftr-472	964	60	establishment	establishment	NOUN
ftr-472	964	61	in	in	ADP
ftr-472	964	62	the	the	DET
ftr-472	964	63	dealings	dealing	NOUN
ftr-472	964	64	of	of	ADP
ftr-472	964	65	such	such	ADJ
ftr-472	964	66	permanent	permanent	ADJ
ftr-472	964	67	establishment	establishment	NOUN
ftr-472	964	68	with	with	ADP
ftr-472	964	69	the	the	DET
ftr-472	964	70	home	home	NOUN
ftr-472	964	71	office	office	NOUN
ftr-472	964	72	and	and	CCONJ
ftr-472	964	73	with	with	ADP
ftr-472	964	74	any	any	DET
ftr-472	964	75	other	other	ADJ
ftr-472	964	76	branch	branch	NOUN
ftr-472	964	77	of	of	ADP
ftr-472	964	78	the	the	DET
ftr-472	964	79	foreign	foreign	ADJ
ftr-472	964	80	resident	resident	NOUN
ftr-472	964	81	that	that	PRON
ftr-472	964	82	may	may	AUX
ftr-472	964	83	exist	exist	VERB
ftr-472	964	84	.	.	PUNCT
ftr-472	965	1	this	this	DET
ftr-472	965	2	reference	reference	NOUN
ftr-472	965	3	does	do	AUX
ftr-472	965	4	not	not	PART
ftr-472	965	5	mean	mean	VERB
ftr-472	965	6	that	that	SCONJ
ftr-472	965	7	the	the	DET
ftr-472	965	8	united	united	PROPN
ftr-472	965	9	states	states	PROPN
ftr-472	965	10	branch	branch	PROPN
ftr-472	965	11	must	must	AUX
ftr-472	965	12	be	be	AUX
ftr-472	965	13	taxed	tax	VERB
ftr-472	965	14	as	as	SCONJ
ftr-472	965	15	though	though	SCONJ
ftr-472	965	16	it	it	PRON
ftr-472	965	17	were	be	AUX
ftr-472	965	18	a	a	DET
ftr-472	965	19	separate	separate	ADJ
ftr-472	965	20	entity	entity	NOUN
ftr-472	965	21	.	.	PUNCT
ftr-472	966	1	the	the	DET
ftr-472	966	2	resident	resident	ADJ
ftr-472	966	3	taxpayer	taxpayer	NOUN
ftr-472	966	4	is	be	AUX
ftr-472	966	5	the	the	DET
ftr-472	966	6	foreign	foreign	ADJ
ftr-472	966	7	bank	bank	NOUN
ftr-472	966	8	itself	itself	PRON
ftr-472	966	9	,	,	PUNCT
ftr-472	966	10	consisting	consist	VERB
ftr-472	966	11	of	of	ADP
ftr-472	966	12	the	the	DET
ftr-472	966	13	home	home	NOUN
ftr-472	966	14	office	office	NOUN
ftr-472	966	15	and	and	CCONJ
ftr-472	966	16	the	the	DET
ftr-472	966	17	branch	branch	NOUN
ftr-472	966	18	,	,	PUNCT
ftr-472	966	19	p	p	NOUN
ftr-472	966	20	and	and	CCONJ
ftr-472	966	21	p-1	p-1	NOUN
ftr-472	966	22	,	,	PUNCT
ftr-472	966	23	respectively	respectively	ADV
ftr-472	966	24	.	.	PUNCT
ftr-472	967	1	consistent	consistent	ADJ
ftr-472	967	2	with	with	ADP
ftr-472	967	3	this	this	DET
ftr-472	967	4	analysis	analysis	NOUN
ftr-472	967	5	,	,	PUNCT
ftr-472	967	6	article	article	NOUN
ftr-472	967	7	8(l	8(l	NUM
ftr-472	967	8	)	)	PUNCT
ftr-472	967	9	provides	provide	VERB
ftr-472	967	10	that	that	SCONJ
ftr-472	967	11	the	the	DET
ftr-472	967	12	united	united	PROPN
ftr-472	967	13	states	states	PROPN
ftr-472	967	14	may	may	AUX
ftr-472	967	15	tax	tax	VERB
ftr-472	967	16	a	a	DET
ftr-472	967	17	japanese	japanese	ADJ
ftr-472	967	18	resident	resident	NOUN
ftr-472	967	19	on	on	ADP
ftr-472	967	20	the	the	DET
ftr-472	967	21	"	"	PUNCT
ftr-472	967	22	industrial	industrial	ADJ
ftr-472	967	23	and	and	CCONJ
ftr-472	967	24	commercial	commercial	ADJ
ftr-472	967	25	profits	profit	NOUN
ftr-472	967	26	of	of	ADP
ftr-472	967	27	such	such	ADJ
ftr-472	967	28	resident	resident	NOUN
ftr-472	967	29	...	...	PUNCT
ftr-472	968	1	[	[	X
ftr-472	968	2	that	that	PRON
ftr-472	968	3	]	]	PUNCT
ftr-472	968	4	are	be	AUX
ftr-472	968	5	attributable	attributable	ADJ
ftr-472	968	6	to	to	ADP
ftr-472	968	7	"	"	PUNCT
ftr-472	968	8	p1	p1	PROPN
ftr-472	968	9	.	.	PUNCT
ftr-472	969	1	in	in	ADP
ftr-472	969	2	determining	determine	VERB
ftr-472	969	3	the	the	DET
ftr-472	969	4	amount	amount	NOUN
ftr-472	969	5	of	of	ADP
ftr-472	969	6	such	such	ADJ
ftr-472	969	7	profits	profit	NOUN
ftr-472	969	8	,	,	PUNCT
ftr-472	969	9	article	article	NOUN
ftr-472	969	10	8(3	8(3	NUM
ftr-472	969	11	)	)	PUNCT
ftr-472	969	12	of	of	ADP
ftr-472	969	13	the	the	DET
ftr-472	969	14	convention	convention	NOUN
ftr-472	969	15	permits	permit	VERB
ftr-472	969	16	the	the	DET
ftr-472	969	17	deduction	deduction	NOUN
ftr-472	969	18	of	of	ADP
ftr-472	969	19	expenses	expense	NOUN
ftr-472	969	20	that	that	PRON
ftr-472	969	21	are	be	AUX
ftr-472	969	22	"	"	PUNCT
ftr-472	969	23	reasonably	reasonably	ADV
ftr-472	969	24	connected	connect	VERB
ftr-472	969	25	"	"	PUNCT
ftr-472	969	26	with	with	ADP
ftr-472	969	27	such	such	ADJ
ftr-472	969	28	profits	profit	NOUN
ftr-472	969	29	,	,	PUNCT
ftr-472	969	30	regardless	regardless	ADV
ftr-472	969	31	of	of	ADP
ftr-472	969	32	where	where	SCONJ
ftr-472	969	33	the	the	DET
ftr-472	969	34	expenses	expense	NOUN
ftr-472	969	35	are	be	AUX
ftr-472	969	36	incurred	incur	VERB
ftr-472	969	37	.	.	PUNCT
ftr-472	970	1	however	however	ADV
ftr-472	970	2	,	,	PUNCT
ftr-472	970	3	the	the	DET
ftr-472	970	4	independent	independent	ADJ
ftr-472	970	5	entity	entity	NOUN
ftr-472	970	6	concept	concept	NOUN
ftr-472	970	7	of	of	ADP
ftr-472	970	8	article	article	NOUN
ftr-472	970	9	8(2	8(2	NUM
ftr-472	970	10	)	)	PUNCT
ftr-472	970	11	does	do	AUX
ftr-472	970	12	not	not	PART
ftr-472	970	13	determine	determine	VERB
ftr-472	970	14	what	what	PRON
ftr-472	970	15	expenses	expense	NOUN
ftr-472	970	16	are	be	AUX
ftr-472	970	17	"	"	PUNCT
ftr-472	970	18	reasonably	reasonably	ADV
ftr-472	970	19	connected	connect	VERB
ftr-472	970	20	"	"	PUNCT
ftr-472	970	21	with	with	ADP
ftr-472	970	22	such	such	ADJ
ftr-472	970	23	profits	profit	NOUN
ftr-472	970	24	.	.	PUNCT
ftr-472	971	1	further	far	ADV
ftr-472	971	2	,	,	PUNCT
ftr-472	971	3	article	article	NOUN
ftr-472	971	4	8(3	8(3	NUM
ftr-472	971	5	)	)	PUNCT
ftr-472	971	6	is	be	AUX
ftr-472	971	7	not	not	PART
ftr-472	971	8	to	to	PART
ftr-472	971	9	be	be	AUX
ftr-472	971	10	interpreted	interpret	VERB
ftr-472	971	11	as	as	ADP
ftr-472	971	12	allowing	allow	VERB
ftr-472	971	13	the	the	DET
ftr-472	971	14	permanent	permanent	ADJ
ftr-472	971	15	establishment	establishment	NOUN
ftr-472	971	16	of	of	ADP
ftr-472	971	17	p	p	NOUN
ftr-472	971	18	to	to	PART
ftr-472	971	19	allocate	allocate	VERB
ftr-472	971	20	the	the	DET
ftr-472	971	21	interest	interest	NOUN
ftr-472	971	22	deduction	deduction	NOUN
ftr-472	971	23	in	in	ADP
ftr-472	971	24	a	a	DET
ftr-472	971	25	manner	manner	NOUN
ftr-472	971	26	different	different	ADJ
ftr-472	971	27	from	from	ADP
ftr-472	971	28	other	other	ADJ
ftr-472	971	29	united	united	PROPN
ftr-472	971	30	states	states	PROPN
ftr-472	971	31	taxpayers	taxpayer	NOUN
ftr-472	971	32	.	.	PUNCT
ftr-472	972	1	the	the	DET
ftr-472	972	2	convention	convention	NOUN
ftr-472	972	3	does	do	AUX
ftr-472	972	4	not	not	PART
ftr-472	972	5	provide	provide	VERB
ftr-472	972	6	a	a	DET
ftr-472	972	7	specific	specific	ADJ
ftr-472	972	8	rule	rule	NOUN
ftr-472	972	9	for	for	ADP
ftr-472	972	10	tie	tie	NOUN
ftr-472	972	11	allocation	allocation	NOUN
ftr-472	972	12	of	of	ADP
ftr-472	972	13	expenses	expense	NOUN
ftr-472	972	14	.	.	PUNCT
ftr-472	973	1	thus	thus	ADV
ftr-472	973	2	,	,	PUNCT
ftr-472	973	3	in	in	ADP
ftr-472	973	4	the	the	DET
ftr-472	973	5	absence	absence	NOUN
ftr-472	973	6	of	of	ADP
ftr-472	973	7	such	such	DET
ftr-472	973	8	a	a	DET
ftr-472	973	9	rule	rule	NOUN
ftr-472	973	10	,	,	PUNCT
ftr-472	973	11	article	article	NOUN
ftr-472	973	12	2(2	2(2	NUM
ftr-472	973	13	)	)	PUNCT
ftr-472	973	14	of	of	ADP
ftr-472	973	15	the	the	DET
ftr-472	973	16	convention	convention	NOUN
ftr-472	973	17	indicates	indicate	VERB
ftr-472	973	18	that	that	SCONJ
ftr-472	973	19	the	the	DET
ftr-472	973	20	general	general	ADJ
ftr-472	973	21	domestic	domestic	ADJ
ftr-472	973	22	law	law	NOUN
ftr-472	973	23	of	of	ADP
ftr-472	973	24	the	the	DET
ftr-472	973	25	united	united	PROPN
ftr-472	973	26	states	states	PROPN
ftr-472	973	27	is	be	AUX
ftr-472	973	28	to	to	PART
ftr-472	973	29	be	be	AUX
ftr-472	973	30	applied	apply	VERB
ftr-472	973	31	for	for	ADP
ftr-472	973	32	the	the	DET
ftr-472	973	33	purpose	purpose	NOUN
ftr-472	973	34	of	of	ADP
ftr-472	973	35	determining	determine	VERB
ftr-472	973	36	the	the	DET
ftr-472	973	37	expenses	expense	NOUN
ftr-472	973	38	"	"	PUNCT
ftr-472	973	39	reasonably	reasonably	ADV
ftr-472	973	40	connected	connect	VERB
ftr-472	973	41	"	"	PUNCT
ftr-472	973	42	with	with	ADP
ftr-472	973	43	the	the	DET
ftr-472	973	44	profits	profit	NOUN
ftr-472	973	45	of	of	ADP
ftr-472	973	46	a	a	DET
ftr-472	973	47	united	united	PROPN
ftr-472	973	48	states	states	PROPN
ftr-472	973	49	permanent	permanent	ADJ
ftr-472	973	50	establishment	establishment	NOUN
ftr-472	973	51	.	.	PUNCT
ftr-472	974	1	with	with	ADP
ftr-472	974	2	respect	respect	NOUN
ftr-472	974	3	to	to	ADP
ftr-472	974	4	the	the	DET
ftr-472	974	5	allocation	allocation	NOUN
ftr-472	974	6	and	and	CCONJ
ftr-472	974	7	apportionment	apportionment	NOUN
ftr-472	974	8	of	of	ADP
ftr-472	974	9	the	the	DET
ftr-472	974	10	foreign	foreign	ADJ
ftr-472	974	11	bank	bank	NOUN
ftr-472	974	12	's	's	PART
ftr-472	974	13	worldwide	worldwide	ADJ
ftr-472	974	14	interest	interest	NOUN
ftr-472	974	15	expense	expense	NOUN
ftr-472	974	16	,	,	PUNCT
ftr-472	974	17	the	the	DET
ftr-472	974	18	general	general	ADJ
ftr-472	974	19	allocation	allocation	NOUN
ftr-472	974	20	rule	rule	NOUN
ftr-472	974	21	for	for	ADP
ftr-472	974	22	the	the	DET
ftr-472	974	23	taxpayer	taxpayer	NOUN
ftr-472	974	24	in	in	ADP
ftr-472	974	25	the	the	DET
ftr-472	974	26	instant	instant	ADJ
ftr-472	974	27	case	case	NOUN
ftr-472	974	28	is	be	AUX
ftr-472	974	29	found	find	VERB
ftr-472	974	30	in	in	ADP
ftr-472	974	31	section	section	NOUN
ftr-472	974	32	1.861	1.861	NUM
ftr-472	974	33	-	-	SYM
ftr-472	974	34	8	8	NUM
ftr-472	975	1	[	[	PUNCT
ftr-472	975	2	now	now	ADV
ftr-472	975	3	found	find	VERB
ftr-472	975	4	in	in	ADP
ftr-472	975	5	section	section	NOUN
ftr-472	975	6	1.882	1.882	NUM
ftr-472	975	7	-	-	SYM
ftr-472	975	8	5	5	NUM
ftr-472	975	9	]	]	PUNCT
ftr-472	975	10	of	of	ADP
ftr-472	975	11	the	the	DET
ftr-472	975	12	regulations	regulation	NOUN
ftr-472	975	13	.	.	PUNCT
ftr-472	975	14	"	"	PUNCT
ftr-472	976	1	6	6	NUM
ftr-472	976	2	critics	critic	NOUN
ftr-472	976	3	of	of	ADP
ftr-472	976	4	the	the	DET
ftr-472	976	5	irs	irs	PROPN
ftr-472	976	6	'	'	PART
ftr-472	976	7	position	position	NOUN
ftr-472	976	8	have	have	AUX
ftr-472	976	9	argued	argue	VERB
ftr-472	976	10	that	that	SCONJ
ftr-472	976	11	it	it	PRON
ftr-472	976	12	is	be	AUX
ftr-472	976	13	inconsistent	inconsistent	ADJ
ftr-472	976	14	with	with	ADP
ftr-472	976	15	u.s	u.s	PROPN
ftr-472	976	16	.	.	PROPN
ftr-472	976	17	income	income	NOUN
ftr-472	976	18	tax	tax	NOUN
ftr-472	976	19	treaties	treaty	NOUN
ftr-472	976	20	,	,	PUNCT
ftr-472	976	21	that	that	SCONJ
ftr-472	976	22	it	it	PRON
ftr-472	976	23	exposes	expose	VERB
ftr-472	976	24	foreign	foreign	ADJ
ftr-472	976	25	banks	bank	NOUN
ftr-472	976	26	to	to	PART
ftr-472	976	27	double	double	VERB
ftr-472	976	28	taxation	taxation	NOUN
ftr-472	976	29	as	as	ADP
ftr-472	976	30	a	a	DET
ftr-472	976	31	result	result	NOUN
ftr-472	976	32	of	of	ADP
ftr-472	976	33	the	the	DET
ftr-472	976	34	lack	lack	NOUN
ftr-472	976	35	of	of	ADP
ftr-472	976	36	conformity	conformity	NOUN
ftr-472	976	37	in	in	ADP
ftr-472	976	38	the	the	DET
ftr-472	976	39	determination	determination	NOUN
ftr-472	976	40	of	of	ADP
ftr-472	976	41	their	their	PRON
ftr-472	976	42	interest	interest	NOUN
ftr-472	976	43	116	116	NUM
ftr-472	976	44	.	.	PUNCT
ftr-472	977	1	1978	1978	NUM
ftr-472	977	2	-	-	SYM
ftr-472	977	3	2	2	NUM
ftr-472	977	4	c.b	c.b	PROPN
ftr-472	977	5	.	.	PROPN
ftr-472	977	6	194	194	NUM
ftr-472	977	7	,	,	PUNCT
ftr-472	977	8	195	195	NUM
ftr-472	977	9	(	(	PUNCT
ftr-472	977	10	emphasis	emphasis	NOUN
ftr-472	977	11	added	add	VERB
ftr-472	977	12	)	)	PUNCT
ftr-472	977	13	.	.	PUNCT
ftr-472	978	1	florida	florida	PROPN
ftr-472	978	2	tax	tax	PROPN
ftr-472	978	3	review	review	NOUN
ftr-472	978	4	expense	expense	NOUN
ftr-472	978	5	for	for	ADP
ftr-472	978	6	u.s	u.s	PROPN
ftr-472	978	7	.	.	PROPN
ftr-472	978	8	and	and	CCONJ
ftr-472	978	9	foreign	foreign	ADJ
ftr-472	978	10	tax	tax	NOUN
ftr-472	978	11	purposes	purpose	NOUN
ftr-472	978	12	,	,	PUNCT
ftr-472	978	13	and	and	CCONJ
ftr-472	978	14	that	that	SCONJ
ftr-472	978	15	the	the	DET
ftr-472	978	16	interest	interest	NOUN
ftr-472	978	17	allocation	allocation	NOUN
ftr-472	978	18	regulations	regulation	NOUN
ftr-472	978	19	that	that	PRON
ftr-472	978	20	are	be	AUX
ftr-472	978	21	necessary	necessary	ADJ
ftr-472	978	22	to	to	PART
ftr-472	978	23	implement	implement	VERB
ftr-472	978	24	the	the	DET
ftr-472	978	25	irs	irs	PROPN
ftr-472	978	26	'	'	PART
ftr-472	978	27	position	position	NOUN
ftr-472	978	28	require	require	VERB
ftr-472	978	29	foreign	foreign	ADJ
ftr-472	978	30	banks	bank	NOUN
ftr-472	978	31	to	to	PART
ftr-472	978	32	engage	engage	VERB
ftr-472	978	33	in	in	ADP
ftr-472	978	34	complex	complex	ADJ
ftr-472	978	35	and	and	CCONJ
ftr-472	978	36	costly	costly	ADJ
ftr-472	978	37	computations	computation	NOUN
ftr-472	978	38	and	and	CCONJ
ftr-472	978	39	to	to	PART
ftr-472	978	40	incur	incur	VERB
ftr-472	978	41	administratively	administratively	ADV
ftr-472	978	42	burdensome	burdensome	ADJ
ftr-472	978	43	recordkeeping	recordkeeping	NOUN
ftr-472	978	44	obligations	obligation	NOUN
ftr-472	978	45	.	.	PUNCT
ftr-472	978	46	"	"	PUNCT
ftr-472	979	1	7	7	NUM
ftr-472	980	1	i	i	PRON
ftr-472	980	2	do	do	AUX
ftr-472	980	3	not	not	PART
ftr-472	980	4	wish	wish	VERB
ftr-472	980	5	to	to	PART
ftr-472	980	6	express	express	VERB
ftr-472	980	7	a	a	DET
ftr-472	980	8	comprehensive	comprehensive	ADJ
ftr-472	980	9	view	view	NOUN
ftr-472	980	10	as	as	ADP
ftr-472	980	11	to	to	ADP
ftr-472	980	12	whether	whether	SCONJ
ftr-472	980	13	a	a	DET
ftr-472	980	14	challenge	challenge	NOUN
ftr-472	980	15	to	to	ADP
ftr-472	980	16	the	the	DET
ftr-472	980	17	irs	irs	PROPN
ftr-472	980	18	'	'	PART
ftr-472	980	19	interpretation	interpretation	NOUN
ftr-472	980	20	of	of	ADP
ftr-472	980	21	the	the	DET
ftr-472	980	22	relevant	relevant	ADJ
ftr-472	980	23	treaty	treaty	NOUN
ftr-472	980	24	provisions	provision	NOUN
ftr-472	980	25	might	might	AUX
ftr-472	980	26	have	have	AUX
ftr-472	980	27	merit	merit	NOUN
ftr-472	980	28	as	as	ADP
ftr-472	980	29	a	a	DET
ftr-472	980	30	technical	technical	ADJ
ftr-472	980	31	legal	legal	ADJ
ftr-472	980	32	matter	matter	NOUN
ftr-472	980	33	.	.	PUNCT
ftr-472	981	1	however	however	ADV
ftr-472	981	2	,	,	PUNCT
ftr-472	981	3	it	it	PRON
ftr-472	981	4	seems	seem	VERB
ftr-472	981	5	to	to	ADP
ftr-472	981	6	me	i	PRON
ftr-472	981	7	that	that	SCONJ
ftr-472	981	8	the	the	DET
ftr-472	981	9	irs	irs	PROPN
ftr-472	981	10	'	'	PART
ftr-472	981	11	position	position	NOUN
ftr-472	981	12	that	that	SCONJ
ftr-472	981	13	a	a	DET
ftr-472	981	14	u.s	u.s	PROPN
ftr-472	981	15	.	.	PROPN
ftr-472	981	16	branch	branch	NOUN
ftr-472	981	17	should	should	AUX
ftr-472	981	18	not	not	PART
ftr-472	981	19	be	be	AUX
ftr-472	981	20	treated	treat	VERB
ftr-472	981	21	solely	solely	ADV
ftr-472	981	22	as	as	ADP
ftr-472	981	23	a	a	DET
ftr-472	981	24	separate	separate	ADJ
ftr-472	981	25	entity	entity	NOUN
ftr-472	981	26	for	for	ADP
ftr-472	981	27	purposes	purpose	NOUN
ftr-472	981	28	of	of	ADP
ftr-472	981	29	determining	determine	VERB
ftr-472	981	30	its	its	PRON
ftr-472	981	31	deductible	deductible	ADJ
ftr-472	981	32	interest	interest	NOUN
ftr-472	981	33	expense	expense	NOUN
ftr-472	981	34	is	be	AUX
ftr-472	981	35	more	more	ADV
ftr-472	981	36	consistent	consistent	ADJ
ftr-472	981	37	with	with	ADP
ftr-472	981	38	the	the	DET
ftr-472	981	39	general	general	ADJ
ftr-472	981	40	approach	approach	NOUN
ftr-472	981	41	of	of	ADP
ftr-472	981	42	the	the	DET
ftr-472	981	43	u.s	u.s	PROPN
ftr-472	981	44	.	.	PROPN
ftr-472	981	45	tax	tax	NOUN
ftr-472	981	46	law	law	NOUN
ftr-472	981	47	to	to	ADP
ftr-472	981	48	the	the	DET
ftr-472	981	49	taxation	taxation	NOUN
ftr-472	981	50	of	of	ADP
ftr-472	981	51	branches	branch	NOUN
ftr-472	981	52	of	of	ADP
ftr-472	981	53	foreign	foreign	ADJ
ftr-472	981	54	corporations	corporation	NOUN
ftr-472	981	55	,	,	PUNCT
ftr-472	981	56	as	as	SCONJ
ftr-472	981	57	discussed	discuss	VERB
ftr-472	981	58	in	in	ADP
ftr-472	981	59	this	this	DET
ftr-472	981	60	article,"1	article,"1	PROPN
ftr-472	981	61	8	8	NUM
ftr-472	981	62	and	and	CCONJ
ftr-472	981	63	permits	permit	VERB
ftr-472	981	64	a	a	DET
ftr-472	981	65	better	well	ADJ
ftr-472	981	66	balance	balance	NOUN
ftr-472	981	67	to	to	PART
ftr-472	981	68	be	be	AUX
ftr-472	981	69	struck	strike	VERB
ftr-472	981	70	among	among	ADP
ftr-472	981	71	the	the	DET
ftr-472	981	72	various	various	ADJ
ftr-472	981	73	policies	policy	NOUN
ftr-472	981	74	that	that	PRON
ftr-472	981	75	should	should	AUX
ftr-472	981	76	underlie	underlie	VERB
ftr-472	981	77	the	the	DET
ftr-472	981	78	determination	determination	NOUN
ftr-472	981	79	of	of	ADP
ftr-472	981	80	a	a	DET
ftr-472	981	81	branch	branch	NOUN
ftr-472	981	82	's	's	PART
ftr-472	981	83	deductible	deductible	ADJ
ftr-472	981	84	interest	interest	NOUN
ftr-472	981	85	expense	expense	NOUN
ftr-472	981	86	.	.	PUNCT
ftr-472	982	1	moreover	moreover	ADV
ftr-472	982	2	,	,	PUNCT
ftr-472	982	3	congress	congress	PROPN
ftr-472	982	4	weighed	weigh	VERB
ftr-472	982	5	in	in	ADP
ftr-472	982	6	on	on	ADP
ftr-472	982	7	the	the	DET
ftr-472	982	8	matter	matter	NOUN
ftr-472	982	9	in	in	ADP
ftr-472	982	10	1987	1987	NUM
ftr-472	982	11	,	,	PUNCT
ftr-472	982	12	stating	state	VERB
ftr-472	982	13	in	in	ADP
ftr-472	982	14	the	the	DET
ftr-472	982	15	legislative	legislative	ADJ
ftr-472	982	16	history	history	NOUN
ftr-472	982	17	of	of	ADP
ftr-472	982	18	section	section	NOUN
ftr-472	982	19	842	842	NUM
ftr-472	982	20	that	that	SCONJ
ftr-472	982	21	"	"	PUNCT
ftr-472	982	22	the	the	DET
ftr-472	982	23	conferees	conferee	NOUN
ftr-472	982	24	believe	believe	VERB
ftr-472	982	25	that	that	SCONJ
ftr-472	982	26	the	the	DET
ftr-472	982	27	current	current	ADJ
ftr-472	982	28	regulatory	regulatory	ADJ
ftr-472	982	29	provisions	provision	NOUN
ftr-472	982	30	for	for	ADP
ftr-472	982	31	determining	determine	VERB
ftr-472	982	32	liabilities	liability	NOUN
ftr-472	982	33	allocable	allocable	ADJ
ftr-472	982	34	to	to	ADP
ftr-472	982	35	a	a	DET
ftr-472	982	36	foreign	foreign	ADJ
ftr-472	982	37	corporation	corporation	NOUN
ftr-472	982	38	's	's	PART
ftr-472	982	39	u.s	u.s	PROPN
ftr-472	982	40	.	.	PROPN
ftr-472	982	41	business	business	NOUN
ftr-472	982	42	are	be	AUX
ftr-472	982	43	fully	fully	ADV
ftr-472	982	44	consistent	consistent	ADJ
ftr-472	982	45	with	with	ADP
ftr-472	982	46	the	the	DET
ftr-472	982	47	treaty	treaty	NOUN
ftr-472	982	48	obligations	obligation	NOUN
ftr-472	982	49	of	of	ADP
ftr-472	982	50	the	the	DET
ftr-472	982	51	united	united	PROPN
ftr-472	982	52	states	states	PROPN
ftr-472	982	53	.	.	PUNCT
ftr-472	983	1	"	"	PUNCT
ftr-472	983	2	'	'	PUNCT
ftr-472	983	3	'	'	NUM
ftr-472	983	4	9	9	NUM
ftr-472	983	5	particularly	particularly	ADV
ftr-472	983	6	in	in	ADP
ftr-472	983	7	view	view	NOUN
ftr-472	983	8	of	of	ADP
ftr-472	983	9	the	the	DET
ftr-472	983	10	foregoing	foregoing	NOUN
ftr-472	983	11	and	and	CCONJ
ftr-472	983	12	as	as	SCONJ
ftr-472	983	13	discussed	discuss	VERB
ftr-472	983	14	below	below	ADV
ftr-472	983	15	,	,	PUNCT
ftr-472	983	16	whether	whether	SCONJ
ftr-472	983	17	interbranch	interbranch	ADJ
ftr-472	983	18	loans	loan	NOUN
ftr-472	983	19	can	can	AUX
ftr-472	983	20	,	,	PUNCT
ftr-472	983	21	within	within	ADP
ftr-472	983	22	the	the	DET
ftr-472	983	23	framework	framework	NOUN
ftr-472	983	24	of	of	ADP
ftr-472	983	25	existing	exist	VERB
ftr-472	983	26	law	law	NOUN
ftr-472	983	27	,	,	PUNCT
ftr-472	983	28	or	or	CCONJ
ftr-472	983	29	should	should	AUX
ftr-472	983	30	,	,	PUNCT
ftr-472	983	31	as	as	ADP
ftr-472	983	32	a	a	DET
ftr-472	983	33	policy	policy	NOUN
ftr-472	983	34	matter	matter	NOUN
ftr-472	983	35	,	,	PUNCT
ftr-472	983	36	be	be	AUX
ftr-472	983	37	taken	take	VERB
ftr-472	983	38	into	into	ADP
ftr-472	983	39	account	account	NOUN
ftr-472	983	40	in	in	ADP
ftr-472	983	41	any	any	DET
ftr-472	983	42	way	way	NOUN
ftr-472	983	43	under	under	ADP
ftr-472	983	44	the	the	DET
ftr-472	983	45	interest	interest	NOUN
ftr-472	983	46	allocation	allocation	NOUN
ftr-472	983	47	regulations	regulation	NOUN
ftr-472	983	48	is	be	AUX
ftr-472	983	49	at	at	ADP
ftr-472	983	50	best	well	ADV
ftr-472	983	51	unclear	unclear	ADJ
ftr-472	983	52	.	.	PUNCT
ftr-472	984	1	120	120	NUM
ftr-472	984	2	the	the	DET
ftr-472	984	3	treatment	treatment	NOUN
ftr-472	984	4	of	of	ADP
ftr-472	984	5	interbranch	interbranch	NOUN
ftr-472	984	6	loans	loan	NOUN
ftr-472	984	7	touches	touch	VERB
ftr-472	984	8	117	117	NUM
ftr-472	984	9	.	.	PUNCT
ftr-472	985	1	e.g.	e.g.	ADV
ftr-472	985	2	,	,	PUNCT
ftr-472	985	3	institute	institute	NOUN
ftr-472	985	4	of	of	ADP
ftr-472	985	5	international	international	PROPN
ftr-472	985	6	bankers	banker	NOUN
ftr-472	985	7	,	,	PUNCT
ftr-472	985	8	taxation	taxation	NOUN
ftr-472	985	9	of	of	ADP
ftr-472	985	10	u.s	u.s	PROPN
ftr-472	985	11	.	.	PROPN
ftr-472	985	12	activities	activity	NOUN
ftr-472	985	13	of	of	ADP
ftr-472	985	14	international	international	ADJ
ftr-472	985	15	banks	bank	NOUN
ftr-472	985	16	,	,	PUNCT
ftr-472	985	17	19	19	NUM
ftr-472	985	18	highlights	highlight	NOUN
ftr-472	985	19	&	&	CCONJ
ftr-472	985	20	documents	document	NOUN
ftr-472	985	21	45	45	NUM
ftr-472	985	22	(	(	PUNCT
ftr-472	985	23	oct	oct	PROPN
ftr-472	985	24	.	.	PROPN
ftr-472	985	25	1	1	NUM
ftr-472	985	26	,	,	PUNCT
ftr-472	985	27	1990	1990	NUM
ftr-472	985	28	)	)	PUNCT
ftr-472	985	29	(	(	PUNCT
ftr-472	985	30	lexis	lexis	X
ftr-472	985	31	,	,	PUNCT
ftr-472	985	32	fedtax	fedtax	NOUN
ftr-472	985	33	lib	lib	PROPN
ftr-472	985	34	.	.	PUNCT
ftr-472	985	35	,	,	PUNCT
ftr-472	985	36	tnt	tnt	NOUN
ftr-472	985	37	file	file	NOUN
ftr-472	985	38	)	)	PUNCT
ftr-472	985	39	.	.	PUNCT
ftr-472	986	1	see	see	VERB
ftr-472	986	2	crawford	crawford	PROPN
ftr-472	986	3	,	,	PUNCT
ftr-472	986	4	supra	supra	PROPN
ftr-472	986	5	note	note	PROPN
ftr-472	986	6	104	104	NUM
ftr-472	986	7	.	.	PUNCT
ftr-472	987	1	118	118	NUM
ftr-472	987	2	.	.	PUNCT
ftr-472	988	1	see	see	VERB
ftr-472	988	2	,	,	PUNCT
ftr-472	988	3	e.g.	e.g.	ADV
ftr-472	988	4	,	,	PUNCT
ftr-472	988	5	infra	infra	NOUN
ftr-472	988	6	part	part	NOUN
ftr-472	988	7	v.	v.	ADP
ftr-472	988	8	indeed	indeed	ADV
ftr-472	988	9	,	,	PUNCT
ftr-472	988	10	since	since	SCONJ
ftr-472	988	11	1986	1986	NUM
ftr-472	988	12	,	,	PUNCT
ftr-472	988	13	§	§	PROPN
ftr-472	988	14	864(e)(2	864(e)(2	NUM
ftr-472	988	15	)	)	PUNCT
ftr-472	988	16	generally	generally	ADV
ftr-472	988	17	requires	require	VERB
ftr-472	988	18	(	(	PUNCT
ftr-472	988	19	unless	unless	SCONJ
ftr-472	988	20	the	the	DET
ftr-472	988	21	irs	irs	PROPN
ftr-472	988	22	determines	determine	VERB
ftr-472	988	23	otherwise	otherwise	ADV
ftr-472	988	24	,	,	PUNCT
ftr-472	988	25	pursuant	pursuant	ADJ
ftr-472	988	26	to	to	ADP
ftr-472	988	27	§	§	PROPN
ftr-472	988	28	864(e)(7)(f	864(e)(7)(f	PROPN
ftr-472	988	29	)	)	PUNCT
ftr-472	988	30	)	)	PUNCT
ftr-472	988	31	that	that	SCONJ
ftr-472	988	32	interest	interest	NOUN
ftr-472	988	33	expense	expense	NOUN
ftr-472	988	34	be	be	AUX
ftr-472	988	35	allocated	allocate	VERB
ftr-472	988	36	utilizing	utilize	VERB
ftr-472	988	37	an	an	DET
ftr-472	988	38	asset	asset	NOUN
ftr-472	988	39	-	-	PUNCT
ftr-472	988	40	based	base	VERB
ftr-472	988	41	fungibility	fungibility	NOUN
ftr-472	988	42	concept	concept	NOUN
ftr-472	988	43	,	,	PUNCT
ftr-472	988	44	rather	rather	ADV
ftr-472	988	45	than	than	ADP
ftr-472	988	46	by	by	ADP
ftr-472	988	47	treating	treat	VERB
ftr-472	988	48	a	a	DET
ftr-472	988	49	branch	branch	NOUN
ftr-472	988	50	as	as	ADP
ftr-472	988	51	a	a	DET
ftr-472	988	52	separate	separate	ADJ
ftr-472	988	53	entity	entity	NOUN
ftr-472	988	54	.	.	PUNCT
ftr-472	989	1	the	the	DET
ftr-472	989	2	interest	interest	NOUN
ftr-472	989	3	allocation	allocation	NOUN
ftr-472	989	4	regulations	regulation	NOUN
ftr-472	989	5	,	,	PUNCT
ftr-472	989	6	in	in	ADP
ftr-472	989	7	effect	effect	NOUN
ftr-472	989	8	,	,	PUNCT
ftr-472	989	9	reflect	reflect	VERB
ftr-472	989	10	the	the	DET
ftr-472	989	11	irs	irs	PROPN
ftr-472	989	12	'	'	PART
ftr-472	989	13	judgment	judgment	NOUN
ftr-472	989	14	that	that	SCONJ
ftr-472	989	15	neither	neither	CCONJ
ftr-472	989	16	a	a	DET
ftr-472	989	17	pure	pure	ADJ
ftr-472	989	18	fungibility	fungibility	NOUN
ftr-472	989	19	approach	approach	NOUN
ftr-472	989	20	nor	nor	CCONJ
ftr-472	989	21	a	a	DET
ftr-472	989	22	pure	pure	ADJ
ftr-472	989	23	separate	separate	ADJ
ftr-472	989	24	entity	entity	NOUN
ftr-472	989	25	approach	approach	NOUN
ftr-472	989	26	is	be	AUX
ftr-472	989	27	appropriate	appropriate	ADJ
ftr-472	989	28	for	for	ADP
ftr-472	989	29	determining	determine	VERB
ftr-472	989	30	the	the	DET
ftr-472	989	31	deductible	deductible	ADJ
ftr-472	989	32	interest	interest	NOUN
ftr-472	989	33	expense	expense	NOUN
ftr-472	989	34	of	of	ADP
ftr-472	989	35	a	a	DET
ftr-472	989	36	foreign	foreign	ADJ
ftr-472	989	37	corporation	corporation	NOUN
ftr-472	989	38	.	.	PUNCT
ftr-472	990	1	119	119	NUM
ftr-472	990	2	.	.	PUNCT
ftr-472	990	3	h.r	h.r	PROPN
ftr-472	990	4	.	.	PROPN
ftr-472	990	5	rep	rep	PROPN
ftr-472	990	6	.	.	PROPN
ftr-472	991	1	no	no	PROPN
ftr-472	992	1	.	.	NOUN
ftr-472	992	2	495	495	NUM
ftr-472	992	3	,	,	PUNCT
ftr-472	992	4	100th	100th	ADJ
ftr-472	992	5	cong	cong	NOUN
ftr-472	992	6	.	.	PROPN
ftr-472	992	7	,	,	PUNCT
ftr-472	992	8	ist	ist	NOUN
ftr-472	992	9	sess	sess	NOUN
ftr-472	992	10	.	.	PUNCT
ftr-472	993	1	985	985	NUM
ftr-472	993	2	(	(	PUNCT
ftr-472	993	3	1987	1987	NUM
ftr-472	993	4	)	)	PUNCT
ftr-472	993	5	.	.	PUNCT
ftr-472	994	1	section	section	NOUN
ftr-472	994	2	842(b	842(b	PROPN
ftr-472	994	3	)	)	PUNCT
ftr-472	994	4	applies	apply	VERB
ftr-472	994	5	to	to	ADP
ftr-472	994	6	foreign	foreign	ADJ
ftr-472	994	7	insurance	insurance	NOUN
ftr-472	994	8	companies	company	NOUN
ftr-472	994	9	and	and	CCONJ
ftr-472	994	10	is	be	AUX
ftr-472	994	11	somewhat	somewhat	ADV
ftr-472	994	12	analogous	analogous	ADJ
ftr-472	994	13	to	to	ADP
ftr-472	994	14	the	the	DET
ftr-472	994	15	interest	interest	NOUN
ftr-472	994	16	allocation	allocation	NOUN
ftr-472	994	17	regulations	regulation	NOUN
ftr-472	994	18	,	,	PUNCT
ftr-472	994	19	although	although	SCONJ
ftr-472	994	20	§	§	PROPN
ftr-472	994	21	842(b	842(b	PROPN
ftr-472	994	22	)	)	PUNCT
ftr-472	994	23	imputes	impute	VERB
ftr-472	994	24	bottom	bottom	ADJ
ftr-472	994	25	-	-	PUNCT
ftr-472	994	26	line	line	NOUN
ftr-472	994	27	net	net	ADJ
ftr-472	994	28	income	income	NOUN
ftr-472	994	29	,	,	PUNCT
ftr-472	994	30	not	not	PART
ftr-472	994	31	simply	simply	ADV
ftr-472	994	32	expenses	expense	NOUN
ftr-472	994	33	,	,	PUNCT
ftr-472	994	34	to	to	ADP
ftr-472	994	35	the	the	DET
ftr-472	994	36	u.s	u.s	PROPN
ftr-472	994	37	.	.	PROPN
ftr-472	994	38	insurance	insurance	NOUN
ftr-472	994	39	business	business	NOUN
ftr-472	994	40	of	of	ADP
ftr-472	994	41	the	the	DET
ftr-472	994	42	foreign	foreign	ADJ
ftr-472	994	43	insurer	insurer	NOUN
ftr-472	994	44	.	.	PUNCT
ftr-472	995	1	the	the	DET
ftr-472	995	2	§	§	PROPN
ftr-472	995	3	842(b	842(b	PROPN
ftr-472	995	4	)	)	PUNCT
ftr-472	995	5	formula	formula	NOUN
ftr-472	995	6	begins	begin	VERB
ftr-472	995	7	with	with	ADP
ftr-472	995	8	the	the	DET
ftr-472	995	9	"	"	PUNCT
ftr-472	995	10	booked	book	VERB
ftr-472	995	11	"	"	PUNCT
ftr-472	995	12	insurance	insurance	NOUN
ftr-472	995	13	liabilities	liability	NOUN
ftr-472	995	14	of	of	ADP
ftr-472	995	15	the	the	DET
ftr-472	995	16	u.s	u.s	PROPN
ftr-472	995	17	.	.	PROPN
ftr-472	995	18	business	business	NOUN
ftr-472	995	19	.	.	PUNCT
ftr-472	996	1	these	these	DET
ftr-472	996	2	liabilities	liability	NOUN
ftr-472	996	3	are	be	AUX
ftr-472	996	4	then	then	ADV
ftr-472	996	5	used	use	VERB
ftr-472	996	6	to	to	PART
ftr-472	996	7	derive	derive	VERB
ftr-472	996	8	a	a	DET
ftr-472	996	9	minimum	minimum	NOUN
ftr-472	996	10	amount	amount	NOUN
ftr-472	996	11	of	of	ADP
ftr-472	996	12	deemed	deem	VERB
ftr-472	996	13	u.s	u.s	PROPN
ftr-472	996	14	.	.	PROPN
ftr-472	996	15	assets	asset	NOUN
ftr-472	996	16	and	and	CCONJ
ftr-472	996	17	the	the	DET
ftr-472	996	18	imputed	impute	VERB
ftr-472	996	19	u.s	u.s	PROPN
ftr-472	996	20	.	.	PROPN
ftr-472	996	21	assets	asset	NOUN
ftr-472	996	22	are	be	AUX
ftr-472	996	23	,	,	PUNCT
ftr-472	996	24	in	in	ADP
ftr-472	996	25	turn	turn	NOUN
ftr-472	996	26	,	,	PUNCT
ftr-472	996	27	deemed	deem	VERB
ftr-472	996	28	to	to	PART
ftr-472	996	29	earn	earn	VERB
ftr-472	996	30	a	a	DET
ftr-472	996	31	certain	certain	ADJ
ftr-472	996	32	minimum	minimum	ADJ
ftr-472	996	33	investment	investment	NOUN
ftr-472	996	34	return	return	NOUN
ftr-472	996	35	.	.	PUNCT
ftr-472	997	1	unlike	unlike	ADP
ftr-472	997	2	the	the	DET
ftr-472	997	3	1981	1981	NUM
ftr-472	997	4	regulations	regulation	NOUN
ftr-472	997	5	and	and	CCONJ
ftr-472	997	6	the	the	DET
ftr-472	997	7	1992	1992	NUM
ftr-472	997	8	proposed	propose	VERB
ftr-472	997	9	regulations	regulation	NOUN
ftr-472	997	10	,	,	PUNCT
ftr-472	997	11	however	however	ADV
ftr-472	997	12	,	,	PUNCT
ftr-472	997	13	the	the	DET
ftr-472	997	14	§	§	PROPN
ftr-472	997	15	842(b	842(b	PROPN
ftr-472	997	16	)	)	PUNCT
ftr-472	997	17	formula	formula	NOUN
ftr-472	997	18	is	be	AUX
ftr-472	997	19	based	base	VERB
ftr-472	997	20	on	on	ADP
ftr-472	997	21	data	datum	NOUN
ftr-472	997	22	of	of	ADP
ftr-472	997	23	comparable	comparable	ADJ
ftr-472	997	24	domestic	domestic	ADJ
ftr-472	997	25	insurers	insurer	NOUN
ftr-472	997	26	.	.	PUNCT
ftr-472	998	1	the	the	DET
ftr-472	998	2	impetus	impetus	NOUN
ftr-472	998	3	for	for	ADP
ftr-472	998	4	this	this	DET
ftr-472	998	5	income	income	NOUN
ftr-472	998	6	imputation	imputation	NOUN
ftr-472	998	7	scheme	scheme	NOUN
ftr-472	998	8	was	be	AUX
ftr-472	998	9	the	the	DET
ftr-472	998	10	underlying	underlying	ADJ
ftr-472	998	11	policy	policy	NOUN
ftr-472	998	12	goal	goal	NOUN
ftr-472	998	13	of	of	ADP
ftr-472	998	14	reducing	reduce	VERB
ftr-472	998	15	"	"	PUNCT
ftr-472	998	16	the	the	DET
ftr-472	998	17	potential	potential	ADJ
ftr-472	998	18	competitive	competitive	ADJ
ftr-472	998	19	advantage	advantage	NOUN
ftr-472	998	20	the	the	DET
ftr-472	998	21	present	present	ADJ
ftr-472	998	22	-	-	PUNCT
ftr-472	998	23	law	law	NOUN
ftr-472	998	24	rules	rule	NOUN
ftr-472	998	25	create	create	VERB
ftr-472	998	26	[	[	PUNCT
ftr-472	998	27	for	for	ADP
ftr-472	998	28	foreign	foreign	ADJ
ftr-472	998	29	insurers	insurer	NOUN
ftr-472	998	30	]	]	PUNCT
ftr-472	998	31	.	.	PUNCT
ftr-472	998	32	"	"	PUNCT
ftr-472	999	1	h.r	h.r	PROPN
ftr-472	999	2	.	.	PROPN
ftr-472	999	3	rep	rep	PROPN
ftr-472	999	4	.	.	PROPN
ftr-472	999	5	no	no	PROPN
ftr-472	999	6	.	.	NOUN
ftr-472	999	7	391	391	NUM
ftr-472	999	8	,	,	PUNCT
ftr-472	999	9	100th	100th	ADJ
ftr-472	999	10	cong	cong	NOUN
ftr-472	999	11	.	.	PUNCT
ftr-472	999	12	,	,	PUNCT
ftr-472	999	13	1st	1st	ADJ
ftr-472	999	14	sess	sess	NOUN
ftr-472	999	15	.	.	PUNCT
ftr-472	999	16	,	,	PUNCT
ftr-472	999	17	pt	pt	PROPN
ftr-472	999	18	.	.	PROPN
ftr-472	999	19	2	2	NUM
ftr-472	999	20	,	,	PUNCT
ftr-472	999	21	at	at	ADP
ftr-472	999	22	1109	1109	NUM
ftr-472	999	23	(	(	PUNCT
ftr-472	999	24	1987	1987	NUM
ftr-472	999	25	)	)	PUNCT
ftr-472	999	26	.	.	PUNCT
ftr-472	1000	1	120	120	NUM
ftr-472	1000	2	.	.	PUNCT
ftr-472	1001	1	while	while	SCONJ
ftr-472	1001	2	approving	approve	VERB
ftr-472	1001	3	the	the	DET
ftr-472	1001	4	irs	irs	PROPN
ftr-472	1001	5	'	'	PART
ftr-472	1001	6	position	position	NOUN
ftr-472	1001	7	that	that	PRON
ftr-472	1001	8	interbranch	interbranch	NOUN
ftr-472	1001	9	loans	loan	NOUN
ftr-472	1001	10	generally	generally	ADV
ftr-472	1001	11	should	should	AUX
ftr-472	1001	12	not	not	PART
ftr-472	1001	13	be	be	AUX
ftr-472	1001	14	respected	respect	VERB
ftr-472	1001	15	,	,	PUNCT
ftr-472	1001	16	congress	congress	PROPN
ftr-472	1001	17	appears	appear	VERB
ftr-472	1001	18	to	to	PART
ftr-472	1001	19	have	have	AUX
ftr-472	1001	20	granted	grant	VERB
ftr-472	1001	21	the	the	DET
ftr-472	1001	22	irs	irs	PROPN
ftr-472	1001	23	some	some	DET
ftr-472	1001	24	latitude	latitude	NOUN
ftr-472	1001	25	on	on	ADP
ftr-472	1001	26	the	the	DET
ftr-472	1001	27	matter	matter	NOUN
ftr-472	1001	28	:	:	PUNCT
ftr-472	1001	29	the	the	DET
ftr-472	1001	30	conferees	conferee	NOUN
ftr-472	1001	31	are	be	AUX
ftr-472	1001	32	aware	aware	ADJ
ftr-472	1001	33	that	that	SCONJ
ftr-472	1001	34	some	some	DET
ftr-472	1001	35	corporations	corporation	NOUN
ftr-472	1001	36	attempt	attempt	VERB
ftr-472	1001	37	to	to	PART
ftr-472	1001	38	establish	establish	VERB
ftr-472	1001	39	actual	actual	ADJ
ftr-472	1001	40	debtor	debtor	NOUN
ftr-472	1001	41	-	-	PUNCT
ftr-472	1001	42	creditor	creditor	NOUN
ftr-472	1001	43	relationships	relationship	NOUN
ftr-472	1001	44	for	for	ADP
ftr-472	1001	45	funds	fund	NOUN
ftr-472	1001	46	between	between	ADP
ftr-472	1001	47	a	a	DET
ftr-472	1001	48	branch	branch	NOUN
ftr-472	1001	49	and	and	CCONJ
ftr-472	1001	50	a	a	DET
ftr-472	1001	51	home	home	NOUN
ftr-472	1001	52	office	office	NOUN
ftr-472	1002	1	[	[	X
ftr-472	1002	2	vol	vol	NOUN
ftr-472	1002	3	.	.	PUNCT
ftr-472	1002	4	2:1	2:1	NUM
ftr-472	1002	5	19941	19941	NUM
ftr-472	1002	6	u.s	u.s	PROPN
ftr-472	1002	7	.	.	PROPN
ftr-472	1002	8	federal	federal	PROPN
ftr-472	1002	9	income	income	NOUN
ftr-472	1002	10	taxation	taxation	NOUN
ftr-472	1002	11	of	of	ADP
ftr-472	1002	12	u.s	u.s	PROPN
ftr-472	1002	13	.	.	PROPN
ftr-472	1002	14	branches	branch	NOUN
ftr-472	1002	15	of	of	ADP
ftr-472	1002	16	foreign	foreign	ADJ
ftr-472	1002	17	banks	bank	NOUN
ftr-472	1002	18	51	51	NUM
ftr-472	1002	19	upon	upon	SCONJ
ftr-472	1002	20	the	the	DET
ftr-472	1002	21	various	various	ADJ
ftr-472	1002	22	themes	theme	NOUN
ftr-472	1002	23	and	and	CCONJ
ftr-472	1002	24	concerns	concern	NOUN
ftr-472	1002	25	underlying	underlie	VERB
ftr-472	1002	26	the	the	DET
ftr-472	1002	27	interest	interest	NOUN
ftr-472	1002	28	allocation	allocation	NOUN
ftr-472	1002	29	regulations	regulation	NOUN
ftr-472	1002	30	,	,	PUNCT
ftr-472	1002	31	including	include	VERB
ftr-472	1002	32	,	,	PUNCT
ftr-472	1002	33	significantly	significantly	ADV
ftr-472	1002	34	,	,	PUNCT
ftr-472	1002	35	the	the	DET
ftr-472	1002	36	fungibility	fungibility	NOUN
ftr-472	1002	37	principle	principle	NOUN
ftr-472	1002	38	(	(	PUNCT
ftr-472	1002	39	codified	codify	VERB
ftr-472	1002	40	in	in	ADP
ftr-472	1002	41	section	section	NOUN
ftr-472	1002	42	864(e)(2	864(e)(2	NUM
ftr-472	1002	43	)	)	PUNCT
ftr-472	1002	44	)	)	PUNCT
ftr-472	1002	45	and	and	CCONJ
ftr-472	1002	46	whether	whether	SCONJ
ftr-472	1002	47	a	a	DET
ftr-472	1002	48	u.s	u.s	PROPN
ftr-472	1002	49	.	.	PROPN
ftr-472	1002	50	branch	branch	NOUN
ftr-472	1002	51	can	can	AUX
ftr-472	1002	52	or	or	CCONJ
ftr-472	1002	53	should	should	AUX
ftr-472	1002	54	be	be	AUX
ftr-472	1002	55	treated	treat	VERB
ftr-472	1002	56	solely	solely	ADV
ftr-472	1002	57	as	as	ADP
ftr-472	1002	58	a	a	DET
ftr-472	1002	59	separate	separate	ADJ
ftr-472	1002	60	entity	entity	NOUN
ftr-472	1002	61	for	for	ADP
ftr-472	1002	62	purposes	purpose	NOUN
ftr-472	1002	63	of	of	ADP
ftr-472	1002	64	determining	determine	VERB
ftr-472	1002	65	its	its	PRON
ftr-472	1002	66	deductible	deductible	ADJ
ftr-472	1002	67	interest	interest	NOUN
ftr-472	1002	68	expense.12	expense.12	NOUN
ftr-472	1002	69	1	1	NUM
ftr-472	1002	70	consequently	consequently	ADV
ftr-472	1002	71	,	,	PUNCT
ftr-472	1002	72	it	it	PRON
ftr-472	1002	73	is	be	AUX
ftr-472	1002	74	relevant	relevant	ADJ
ftr-472	1002	75	to	to	PART
ftr-472	1002	76	consider	consider	VERB
ftr-472	1002	77	whether	whether	SCONJ
ftr-472	1002	78	the	the	DET
ftr-472	1002	79	balance	balance	NOUN
ftr-472	1002	80	that	that	PRON
ftr-472	1002	81	was	be	AUX
ftr-472	1002	82	struck	strike	VERB
ftr-472	1002	83	in	in	ADP
ftr-472	1002	84	the	the	DET
ftr-472	1002	85	interest	interest	NOUN
ftr-472	1002	86	allocation	allocation	NOUN
ftr-472	1002	87	regulations	regulation	NOUN
ftr-472	1002	88	-	-	PUNCT
ftr-472	1002	89	appropriately	appropriately	ADV
ftr-472	1002	90	,	,	PUNCT
ftr-472	1002	91	in	in	ADP
ftr-472	1002	92	my	my	PRON
ftr-472	1002	93	view	view	NOUN
ftr-472	1002	94	-	-	PUNCT
ftr-472	1002	95	between	between	ADP
ftr-472	1002	96	the	the	DET
ftr-472	1002	97	fungibility	fungibility	NOUN
ftr-472	1002	98	and	and	CCONJ
ftr-472	1002	99	separate	separate	ADJ
ftr-472	1002	100	entity	entity	NOUN
ftr-472	1002	101	concepts	concept	NOUN
ftr-472	1002	102	can	can	AUX
ftr-472	1002	103	effectively	effectively	ADV
ftr-472	1002	104	be	be	AUX
ftr-472	1002	105	preserved	preserve	VERB
ftr-472	1002	106	through	through	ADP
ftr-472	1002	107	an	an	DET
ftr-472	1002	108	alternative	alternative	ADJ
ftr-472	1002	109	approach	approach	NOUN
ftr-472	1002	110	(	(	PUNCT
ftr-472	1002	111	such	such	ADJ
ftr-472	1002	112	as	as	ADP
ftr-472	1002	113	,	,	PUNCT
ftr-472	1002	114	for	for	ADP
ftr-472	1002	115	example	example	NOUN
ftr-472	1002	116	,	,	PUNCT
ftr-472	1002	117	by	by	ADP
ftr-472	1002	118	imposing	impose	VERB
ftr-472	1002	119	a	a	DET
ftr-472	1002	120	minimum	minimum	ADJ
ftr-472	1002	121	equity	equity	NOUN
ftr-472	1002	122	capital	capital	NOUN
ftr-472	1002	123	level	level	NOUN
ftr-472	1002	124	on	on	ADP
ftr-472	1002	125	the	the	DET
ftr-472	1002	126	u.s	u.s	PROPN
ftr-472	1002	127	.	.	PROPN
ftr-472	1002	128	branch	branch	NOUN
ftr-472	1002	129	while	while	SCONJ
ftr-472	1002	130	otherwise	otherwise	ADV
ftr-472	1002	131	treating	treat	VERB
ftr-472	1002	132	it	it	PRON
ftr-472	1002	133	as	as	ADP
ftr-472	1002	134	a	a	DET
ftr-472	1002	135	separate	separate	ADJ
ftr-472	1002	136	entity	entity	NOUN
ftr-472	1002	137	for	for	ADP
ftr-472	1002	138	purposes	purpose	NOUN
ftr-472	1002	139	of	of	ADP
ftr-472	1002	140	the	the	DET
ftr-472	1002	141	interest	interest	NOUN
ftr-472	1002	142	allocation	allocation	NOUN
ftr-472	1002	143	regulations	regulation	NOUN
ftr-472	1002	144	)	)	PUNCT
ftr-472	1002	145	.	.	PUNCT
ftr-472	1003	1	in	in	ADP
ftr-472	1003	2	addition	addition	NOUN
ftr-472	1003	3	,	,	PUNCT
ftr-472	1003	4	it	it	PRON
ftr-472	1003	5	is	be	AUX
ftr-472	1003	6	relevant	relevant	ADJ
ftr-472	1003	7	to	to	PART
ftr-472	1003	8	evaluate	evaluate	VERB
ftr-472	1003	9	the	the	DET
ftr-472	1003	10	considerations	consideration	NOUN
ftr-472	1003	11	discussed	discuss	VERB
ftr-472	1003	12	in	in	ADP
ftr-472	1003	13	paragraphs	paragraph	NOUN
ftr-472	1003	14	c	c	PROPN
ftr-472	1003	15	and	and	CCONJ
ftr-472	1003	16	d	d	NOUN
ftr-472	1003	17	,	,	PUNCT
ftr-472	1003	18	below	below	ADV
ftr-472	1003	19	,	,	PUNCT
ftr-472	1003	20	including	include	VERB
ftr-472	1003	21	whether	whether	SCONJ
ftr-472	1003	22	and	and	CCONJ
ftr-472	1003	23	to	to	ADP
ftr-472	1003	24	what	what	DET
ftr-472	1003	25	extent	extent	NOUN
ftr-472	1003	26	the	the	DET
ftr-472	1003	27	perceived	perceive	VERB
ftr-472	1003	28	benefits	benefit	NOUN
ftr-472	1003	29	in	in	ADP
ftr-472	1003	30	simplifying	simplify	VERB
ftr-472	1003	31	the	the	DET
ftr-472	1003	32	administrability	administrability	NOUN
ftr-472	1003	33	of	of	ADP
ftr-472	1003	34	the	the	DET
ftr-472	1003	35	interest	interest	NOUN
ftr-472	1003	36	allocation	allocation	NOUN
ftr-472	1003	37	regulations	regulation	NOUN
ftr-472	1003	38	are	be	AUX
ftr-472	1003	39	outweighed	outweigh	VERB
ftr-472	1003	40	by	by	ADP
ftr-472	1003	41	complications	complication	NOUN
ftr-472	1003	42	arising	arise	VERB
ftr-472	1003	43	from	from	ADP
ftr-472	1003	44	the	the	DET
ftr-472	1003	45	need	need	NOUN
ftr-472	1003	46	to	to	PART
ftr-472	1003	47	ensure	ensure	VERB
ftr-472	1003	48	that	that	SCONJ
ftr-472	1003	49	the	the	DET
ftr-472	1003	50	terms	term	NOUN
ftr-472	1003	51	of	of	ADP
ftr-472	1003	52	the	the	DET
ftr-472	1003	53	interbranch	interbranch	NOUN
ftr-472	1003	54	loans	loan	NOUN
ftr-472	1003	55	are	be	AUX
ftr-472	1003	56	at	at	ADP
ftr-472	1003	57	arm	arm	NOUN
ftr-472	1003	58	's	's	PART
ftr-472	1003	59	length	length	NOUN
ftr-472	1003	60	and	and	CCONJ
ftr-472	1003	61	do	do	AUX
ftr-472	1003	62	not	not	PART
ftr-472	1003	63	reduce	reduce	VERB
ftr-472	1003	64	the	the	DET
ftr-472	1003	65	branch	branch	NOUN
ftr-472	1003	66	's	's	PART
ftr-472	1003	67	taxable	taxable	ADJ
ftr-472	1003	68	income	income	NOUN
ftr-472	1003	69	below	below	ADP
ftr-472	1003	70	an	an	DET
ftr-472	1003	71	acceptable	acceptable	ADJ
ftr-472	1003	72	level	level	NOUN
ftr-472	1003	73	.	.	PUNCT
ftr-472	1004	1	or	or	CCONJ
ftr-472	1004	2	between	between	ADP
ftr-472	1004	3	one	one	NUM
ftr-472	1004	4	branch	branch	NOUN
ftr-472	1004	5	and	and	CCONJ
ftr-472	1004	6	another	another	PRON
ftr-472	1004	7	.	.	PUNCT
ftr-472	1005	1	the	the	DET
ftr-472	1005	2	conferees	conferee	NOUN
ftr-472	1005	3	question	question	VERB
ftr-472	1005	4	the	the	DET
ftr-472	1005	5	legitimacy	legitimacy	NOUN
ftr-472	1005	6	of	of	ADP
ftr-472	1005	7	such	such	ADJ
ftr-472	1005	8	arrangements	arrangement	NOUN
ftr-472	1005	9	from	from	ADP
ftr-472	1005	10	a	a	DET
ftr-472	1005	11	tax	tax	NOUN
ftr-472	1005	12	perspective	perspective	NOUN
ftr-472	1005	13	since	since	SCONJ
ftr-472	1005	14	only	only	ADV
ftr-472	1005	15	one	one	NUM
ftr-472	1005	16	legal	legal	ADJ
ftr-472	1005	17	entity	entity	NOUN
ftr-472	1005	18	is	be	AUX
ftr-472	1005	19	involved	involve	VERB
ftr-472	1005	20	.	.	PUNCT
ftr-472	1006	1	nonetheless	nonetheless	ADV
ftr-472	1006	2	,	,	PUNCT
ftr-472	1006	3	if	if	SCONJ
ftr-472	1006	4	companies	company	NOUN
ftr-472	1006	5	are	be	AUX
ftr-472	1006	6	able	able	ADJ
ftr-472	1006	7	to	to	PART
ftr-472	1006	8	legally	legally	ADV
ftr-472	1006	9	establish	establish	VERB
ftr-472	1006	10	such	such	ADJ
ftr-472	1006	11	relationships	relationship	NOUN
ftr-472	1006	12	,	,	PUNCT
ftr-472	1006	13	it	it	PRON
ftr-472	1006	14	is	be	AUX
ftr-472	1006	15	intended	intend	VERB
ftr-472	1006	16	that	that	SCONJ
ftr-472	1006	17	the	the	DET
ftr-472	1006	18	regulations	regulation	NOUN
ftr-472	1006	19	address	address	VERB
ftr-472	1006	20	these	these	DET
ftr-472	1006	21	relationships	relationship	NOUN
ftr-472	1006	22	and	and	CCONJ
ftr-472	1006	23	possibly	possibly	ADV
ftr-472	1006	24	treat	treat	VERB
ftr-472	1006	25	the	the	DET
ftr-472	1006	26	excess	excess	ADJ
ftr-472	1006	27	interest	interest	NOUN
ftr-472	1006	28	as	as	SCONJ
ftr-472	1006	29	incurred	incur	VERB
ftr-472	1006	30	on	on	ADP
ftr-472	1006	31	each	each	DET
ftr-472	1006	32	type	type	NOUN
ftr-472	1006	33	of	of	ADP
ftr-472	1006	34	interbranch	interbranch	NOUN
ftr-472	1006	35	"	"	PUNCT
ftr-472	1006	36	loan	loan	NOUN
ftr-472	1006	37	.	.	PUNCT
ftr-472	1006	38	"	"	PUNCT
ftr-472	1007	1	the	the	DET
ftr-472	1007	2	conferees	conferee	NOUN
ftr-472	1007	3	are	be	AUX
ftr-472	1007	4	concerned	concerned	ADJ
ftr-472	1007	5	that	that	SCONJ
ftr-472	1007	6	taxpayers	taxpayer	NOUN
ftr-472	1007	7	may	may	AUX
ftr-472	1007	8	artificially	artificially	ADV
ftr-472	1007	9	structure	structure	VERB
ftr-472	1007	10	interbranch	interbranch	NOUN
ftr-472	1007	11	loans	loan	NOUN
ftr-472	1007	12	in	in	ADP
ftr-472	1007	13	a	a	DET
ftr-472	1007	14	manner	manner	NOUN
ftr-472	1007	15	different	different	ADJ
ftr-472	1007	16	from	from	ADP
ftr-472	1007	17	their	their	PRON
ftr-472	1007	18	external	external	ADJ
ftr-472	1007	19	liabilities	liability	NOUN
ftr-472	1007	20	in	in	ADP
ftr-472	1007	21	an	an	DET
ftr-472	1007	22	attempt	attempt	NOUN
ftr-472	1007	23	to	to	PART
ftr-472	1007	24	reduce	reduce	VERB
ftr-472	1007	25	or	or	CCONJ
ftr-472	1007	26	eliminate	eliminate	VERB
ftr-472	1007	27	the	the	DET
ftr-472	1007	28	tax	tax	NOUN
ftr-472	1007	29	on	on	ADP
ftr-472	1007	30	excess	excess	ADJ
ftr-472	1007	31	interest	interest	NOUN
ftr-472	1007	32	.	.	PUNCT
ftr-472	1008	1	the	the	DET
ftr-472	1008	2	conferees	conferee	NOUN
ftr-472	1008	3	,	,	PUNCT
ftr-472	1008	4	therefore	therefore	ADV
ftr-472	1008	5	,	,	PUNCT
ftr-472	1008	6	expect	expect	VERB
ftr-472	1008	7	the	the	DET
ftr-472	1008	8	regulations	regulation	NOUN
ftr-472	1008	9	to	to	PART
ftr-472	1008	10	address	address	VERB
ftr-472	1008	11	this	this	DET
ftr-472	1008	12	concern	concern	NOUN
ftr-472	1008	13	.	.	PUNCT
ftr-472	1009	1	h.r	h.r	PROPN
ftr-472	1009	2	.	.	PROPN
ftr-472	1009	3	conf	conf	PROPN
ftr-472	1009	4	.	.	PUNCT
ftr-472	1010	1	rep	rep	PROPN
ftr-472	1010	2	.	.	PROPN
ftr-472	1010	3	no	no	PROPN
ftr-472	1010	4	.	.	NOUN
ftr-472	1010	5	841	841	NUM
ftr-472	1010	6	,	,	PUNCT
ftr-472	1010	7	99th	99th	ADJ
ftr-472	1010	8	cong	cong	NOUN
ftr-472	1010	9	.	.	PROPN
ftr-472	1010	10	,	,	PUNCT
ftr-472	1010	11	2d	2d	PROPN
ftr-472	1010	12	sess	sess	NOUN
ftr-472	1010	13	.	.	PUNCT
ftr-472	1011	1	11	11	NUM
ftr-472	1011	2	-	-	SYM
ftr-472	1011	3	649	649	NUM
ftr-472	1011	4	(	(	PUNCT
ftr-472	1011	5	1986	1986	NUM
ftr-472	1011	6	)	)	PUNCT
ftr-472	1011	7	.	.	PUNCT
ftr-472	1012	1	while	while	SCONJ
ftr-472	1012	2	this	this	DET
ftr-472	1012	3	statement	statement	NOUN
ftr-472	1012	4	was	be	AUX
ftr-472	1012	5	made	make	VERB
ftr-472	1012	6	in	in	ADP
ftr-472	1012	7	the	the	DET
ftr-472	1012	8	context	context	NOUN
ftr-472	1012	9	of	of	ADP
ftr-472	1012	10	§	§	PROPN
ftr-472	1012	11	884	884	NUM
ftr-472	1012	12	,	,	PUNCT
ftr-472	1012	13	it	it	PRON
ftr-472	1012	14	is	be	AUX
ftr-472	1012	15	equally	equally	ADV
ftr-472	1012	16	relevant	relevant	ADJ
ftr-472	1012	17	for	for	ADP
ftr-472	1012	18	purposes	purpose	NOUN
ftr-472	1012	19	of	of	ADP
ftr-472	1012	20	the	the	DET
ftr-472	1012	21	interest	interest	NOUN
ftr-472	1012	22	allocation	allocation	NOUN
ftr-472	1012	23	regulations	regulation	NOUN
ftr-472	1012	24	by	by	ADP
ftr-472	1012	25	virtue	virtue	NOUN
ftr-472	1012	26	of	of	ADP
ftr-472	1012	27	§	§	PROPN
ftr-472	1012	28	884(c)(2)(c	884(c)(2)(c	NUM
ftr-472	1012	29	)	)	PUNCT
ftr-472	1012	30	,	,	PUNCT
ftr-472	1012	31	see	see	VERB
ftr-472	1012	32	infra	infra	NOUN
ftr-472	1012	33	part	part	NOUN
ftr-472	1012	34	iv.b	iv.b	NOUN
ftr-472	1012	35	.	.	PROPN
ftr-472	1012	36	121	121	NUM
ftr-472	1012	37	.	.	PUNCT
ftr-472	1013	1	in	in	ADP
ftr-472	1013	2	theory	theory	NOUN
ftr-472	1013	3	,	,	PUNCT
ftr-472	1013	4	interbranch	interbranch	ADJ
ftr-472	1013	5	loans	loan	NOUN
ftr-472	1013	6	could	could	AUX
ftr-472	1013	7	be	be	AUX
ftr-472	1013	8	taken	take	VERB
ftr-472	1013	9	into	into	ADP
ftr-472	1013	10	account	account	NOUN
ftr-472	1013	11	in	in	ADP
ftr-472	1013	12	a	a	DET
ftr-472	1013	13	nianner	nianner	NOUN
ftr-472	1013	14	consistent	consistent	ADJ
ftr-472	1013	15	with	with	ADP
ftr-472	1013	16	the	the	DET
ftr-472	1013	17	balance	balance	NOUN
ftr-472	1013	18	that	that	PRON
ftr-472	1013	19	has	have	AUX
ftr-472	1013	20	been	be	AUX
ftr-472	1013	21	struck	strike	VERB
ftr-472	1013	22	between	between	ADP
ftr-472	1013	23	the	the	DET
ftr-472	1013	24	fungibility	fungibility	NOUN
ftr-472	1013	25	and	and	CCONJ
ftr-472	1013	26	separate	separate	ADJ
ftr-472	1013	27	entity	entity	NOUN
ftr-472	1013	28	concepts	concept	NOUN
ftr-472	1013	29	in	in	ADP
ftr-472	1013	30	the	the	DET
ftr-472	1013	31	interest	interest	NOUN
ftr-472	1013	32	allocation	allocation	NOUN
ftr-472	1013	33	regulations	regulation	NOUN
ftr-472	1013	34	.	.	PUNCT
ftr-472	1014	1	within	within	ADP
ftr-472	1014	2	the	the	DET
ftr-472	1014	3	framework	framework	NOUN
ftr-472	1014	4	of	of	ADP
ftr-472	1014	5	the	the	DET
ftr-472	1014	6	three	three	NUM
ftr-472	1014	7	-	-	PUNCT
ftr-472	1014	8	step	step	NOUN
ftr-472	1014	9	formula	formula	NOUN
ftr-472	1014	10	of	of	ADP
ftr-472	1014	11	the	the	DET
ftr-472	1014	12	interest	interest	NOUN
ftr-472	1014	13	allocation	allocation	NOUN
ftr-472	1014	14	regulations	regulation	NOUN
ftr-472	1014	15	,	,	PUNCT
ftr-472	1014	16	interbranch	interbranch	ADJ
ftr-472	1014	17	loans	loan	NOUN
ftr-472	1014	18	simply	simply	ADV
ftr-472	1014	19	could	could	AUX
ftr-472	1014	20	be	be	AUX
ftr-472	1014	21	treated	treat	VERB
ftr-472	1014	22	as	as	ADP
ftr-472	1014	23	booked	book	VERB
ftr-472	1014	24	liabilities	liability	NOUN
ftr-472	1014	25	and	and	CCONJ
ftr-472	1014	26	assets	asset	NOUN
ftr-472	1014	27	of	of	ADP
ftr-472	1014	28	the	the	DET
ftr-472	1014	29	u.s	u.s	PROPN
ftr-472	1014	30	.	.	PROPN
ftr-472	1014	31	branch	branch	NOUN
ftr-472	1014	32	,	,	PUNCT
ftr-472	1014	33	in	in	ADP
ftr-472	1014	34	which	which	DET
ftr-472	1014	35	case	case	NOUN
ftr-472	1014	36	any	any	DET
ftr-472	1014	37	booked	book	VERB
ftr-472	1014	38	interest	interest	NOUN
ftr-472	1014	39	expense	expense	NOUN
ftr-472	1014	40	on	on	ADP
ftr-472	1014	41	the	the	DET
ftr-472	1014	42	interbranch	interbranch	NOUN
ftr-472	1014	43	loans	loan	NOUN
ftr-472	1014	44	would	would	AUX
ftr-472	1014	45	be	be	AUX
ftr-472	1014	46	subject	subject	ADJ
ftr-472	1014	47	to	to	ADP
ftr-472	1014	48	scaleback	scaleback	NOUN
ftr-472	1014	49	under	under	ADP
ftr-472	1014	50	step	step	NOUN
ftr-472	1014	51	three	three	NUM
ftr-472	1014	52	if	if	SCONJ
ftr-472	1014	53	the	the	DET
ftr-472	1014	54	branch	branch	NOUN
ftr-472	1014	55	is	be	AUX
ftr-472	1014	56	ovcrlevcraged	ovcrlevcraged	ADJ
ftr-472	1014	57	.	.	PUNCT
ftr-472	1015	1	also	also	ADV
ftr-472	1015	2	,	,	PUNCT
ftr-472	1015	3	interbranch	interbranch	ADJ
ftr-472	1015	4	loans	loan	NOUN
ftr-472	1015	5	could	could	AUX
ftr-472	1015	6	continue	continue	VERB
ftr-472	1015	7	to	to	PART
ftr-472	1015	8	be	be	AUX
ftr-472	1015	9	disregarded	disregard	VERB
ftr-472	1015	10	for	for	ADP
ftr-472	1015	11	purposes	purpose	NOUN
ftr-472	1015	12	of	of	ADP
ftr-472	1015	13	determining	determine	VERB
ftr-472	1015	14	the	the	DET
ftr-472	1015	15	u.s	u.s	PROPN
ftr-472	1015	16	.	.	PROPN
ftr-472	1015	17	assets	asset	NOUN
ftr-472	1015	18	and	and	CCONJ
ftr-472	1015	19	u.s	u.s	PROPN
ftr-472	1015	20	.	.	PROPN
ftr-472	1015	21	liabilities	liability	NOUN
ftr-472	1015	22	under	under	ADP
ftr-472	1015	23	steps	step	NOUN
ftr-472	1015	24	one	one	NUM
ftr-472	1015	25	and	and	CCONJ
ftr-472	1015	26	two	two	NUM
ftr-472	1015	27	of	of	ADP
ftr-472	1015	28	the	the	DET
ftr-472	1015	29	formula	formula	NOUN
ftr-472	1015	30	,	,	PUNCT
ftr-472	1015	31	so	so	SCONJ
ftr-472	1015	32	that	that	SCONJ
ftr-472	1015	33	whether	whether	SCONJ
ftr-472	1015	34	(	(	PUNCT
ftr-472	1015	35	and	and	CCONJ
ftr-472	1015	36	if	if	SCONJ
ftr-472	1015	37	so	so	ADV
ftr-472	1015	38	the	the	DET
ftr-472	1015	39	extent	extent	NOUN
ftr-472	1015	40	to	to	PART
ftr-472	1015	41	which	which	PRON
ftr-472	1015	42	)	)	PUNCT
ftr-472	1015	43	a	a	DET
ftr-472	1015	44	branch	branch	NOUN
ftr-472	1015	45	is	be	AUX
ftr-472	1015	46	overleveraged	overleverage	VERB
ftr-472	1015	47	or	or	CCONJ
ftr-472	1015	48	underleveraged	underleveraged	ADJ
ftr-472	1015	49	would	would	AUX
ftr-472	1015	50	be	be	AUX
ftr-472	1015	51	determined	determine	VERB
ftr-472	1015	52	without	without	ADP
ftr-472	1015	53	regard	regard	NOUN
ftr-472	1015	54	to	to	ADP
ftr-472	1015	55	interbranch	interbranch	NOUN
ftr-472	1015	56	loans	loan	NOUN
ftr-472	1015	57	.	.	PUNCT
ftr-472	1016	1	in	in	ADP
ftr-472	1016	2	that	that	DET
ftr-472	1016	3	event	event	NOUN
ftr-472	1016	4	,	,	PUNCT
ftr-472	1016	5	however	however	ADV
ftr-472	1016	6	,	,	PUNCT
ftr-472	1016	7	the	the	DET
ftr-472	1016	8	principal	principal	ADJ
ftr-472	1016	9	effect	effect	NOUN
ftr-472	1016	10	of	of	ADP
ftr-472	1016	11	recognizing	recognize	VERB
ftr-472	1016	12	interbranch	interbranch	NOUN
ftr-472	1016	13	loans	loan	NOUN
ftr-472	1016	14	would	would	AUX
ftr-472	1016	15	merely	merely	ADV
ftr-472	1016	16	be	be	AUX
ftr-472	1016	17	to	to	PART
ftr-472	1016	18	substitute	substitute	VERB
ftr-472	1016	19	the	the	DET
ftr-472	1016	20	actual	actual	ADJ
ftr-472	1016	21	interest	interest	NOUN
ftr-472	1016	22	rate	rate	NOUN
ftr-472	1016	23	on	on	ADP
ftr-472	1016	24	the	the	DET
ftr-472	1016	25	interbranch	interbranch	NOUN
ftr-472	1016	26	loans	loan	NOUN
ftr-472	1016	27	for	for	ADP
ftr-472	1016	28	the	the	DET
ftr-472	1016	29	rate	rate	NOUN
ftr-472	1016	30	prescribed	prescribe	VERB
ftr-472	1016	31	by	by	ADP
ftr-472	1016	32	the	the	DET
ftr-472	1016	33	interest	interest	NOUN
ftr-472	1016	34	allocation	allocation	NOUN
ftr-472	1016	35	regulations	regulation	NOUN
ftr-472	1016	36	(	(	PUNCT
ftr-472	1016	37	which	which	PRON
ftr-472	1016	38	is	be	AUX
ftr-472	1016	39	90	90	NUM
ftr-472	1016	40	%	%	NOUN
ftr-472	1016	41	of	of	ADP
ftr-472	1016	42	libor	libor	PROPN
ftr-472	1016	43	under	under	ADP
ftr-472	1016	44	the	the	DET
ftr-472	1016	45	1992	1992	NUM
ftr-472	1016	46	proposed	propose	VERB
ftr-472	1016	47	regulations	regulation	NOUN
ftr-472	1016	48	)	)	PUNCT
ftr-472	1016	49	if	if	SCONJ
ftr-472	1016	50	and	and	CCONJ
ftr-472	1016	51	to	to	ADP
ftr-472	1016	52	the	the	DET
ftr-472	1016	53	extent	extent	NOUN
ftr-472	1016	54	the	the	DET
ftr-472	1016	55	u.s	u.s	PROPN
ftr-472	1016	56	.	.	PROPN
ftr-472	1016	57	branch	branch	NOUN
ftr-472	1016	58	is	be	AUX
ftr-472	1016	59	underleveraged	underleveraged	ADJ
ftr-472	1016	60	.	.	PUNCT
ftr-472	1017	1	such	such	DET
ftr-472	1017	2	a	a	DET
ftr-472	1017	3	limited	limited	ADJ
ftr-472	1017	4	recognition	recognition	NOUN
ftr-472	1017	5	of	of	ADP
ftr-472	1017	6	interbranch	interbranch	NOUN
ftr-472	1017	7	loans	loan	NOUN
ftr-472	1017	8	would	would	AUX
ftr-472	1017	9	not	not	PART
ftr-472	1017	10	really	really	ADV
ftr-472	1017	11	achieve	achieve	VERB
ftr-472	1017	12	the	the	DET
ftr-472	1017	13	principal	principal	ADJ
ftr-472	1017	14	benefits	benefit	NOUN
ftr-472	1017	15	sought	seek	VERB
ftr-472	1017	16	by	by	ADP
ftr-472	1017	17	proponents	proponent	NOUN
ftr-472	1017	18	of	of	ADP
ftr-472	1017	19	such	such	ADJ
ftr-472	1017	20	recognition	recognition	NOUN
ftr-472	1017	21	-	-	PUNCT
ftr-472	1017	22	simplifying	simplify	VERB
ftr-472	1017	23	the	the	DET
ftr-472	1017	24	administrability	administrability	NOUN
ftr-472	1017	25	of	of	ADP
ftr-472	1017	26	the	the	DET
ftr-472	1017	27	interest	interest	NOUN
ftr-472	1017	28	allocation	allocation	NOUN
ftr-472	1017	29	regulations	regulation	NOUN
ftr-472	1017	30	and	and	CCONJ
ftr-472	1017	31	enabling	enable	VERB
ftr-472	1017	32	foreign	foreign	ADJ
ftr-472	1017	33	banks	bank	NOUN
ftr-472	1017	34	to	to	PART
ftr-472	1017	35	achieve	achieve	VERB
ftr-472	1017	36	greater	great	ADJ
ftr-472	1017	37	conformity	conformity	NOUN
ftr-472	1017	38	between	between	ADP
ftr-472	1017	39	their	their	PRON
ftr-472	1017	40	u.s	u.s	PROPN
ftr-472	1017	41	.	.	PROPN
ftr-472	1017	42	and	and	CCONJ
ftr-472	1017	43	foreign	foreign	ADJ
ftr-472	1017	44	tax	tax	NOUN
ftr-472	1017	45	treatment	treatment	NOUN
ftr-472	1017	46	of	of	ADP
ftr-472	1017	47	interest	interest	NOUN
ftr-472	1017	48	expense	expense	NOUN
ftr-472	1017	49	and	and	CCONJ
ftr-472	1017	50	thereby	thereby	ADV
ftr-472	1017	51	reducing	reduce	VERB
ftr-472	1017	52	the	the	DET
ftr-472	1017	53	risk	risk	NOUN
ftr-472	1017	54	of	of	ADP
ftr-472	1017	55	double	double	ADJ
ftr-472	1017	56	taxation	taxation	NOUN
ftr-472	1017	57	.	.	PUNCT
ftr-472	1018	1	florida	florida	PROPN
ftr-472	1018	2	tar	tar	PROPN
ftr-472	1018	3	review	review	NOUN
ftr-472	1018	4	in	in	ADP
ftr-472	1018	5	light	light	NOUN
ftr-472	1018	6	of	of	ADP
ftr-472	1018	7	the	the	DET
ftr-472	1018	8	foregoing	forego	VERB
ftr-472	1018	9	considerations	consideration	NOUN
ftr-472	1018	10	,	,	PUNCT
ftr-472	1018	11	it	it	PRON
ftr-472	1018	12	is	be	AUX
ftr-472	1018	13	not	not	PART
ftr-472	1018	14	at	at	ADV
ftr-472	1018	15	all	all	ADV
ftr-472	1018	16	clear	clear	ADJ
ftr-472	1018	17	whether	whether	SCONJ
ftr-472	1018	18	any	any	DET
ftr-472	1018	19	material	material	NOUN
ftr-472	1018	20	benefits	benefit	NOUN
ftr-472	1018	21	would	would	AUX
ftr-472	1018	22	be	be	AUX
ftr-472	1018	23	derived	derive	VERB
ftr-472	1018	24	from	from	ADP
ftr-472	1018	25	recognizing	recognize	VERB
ftr-472	1018	26	interbranch	interbranch	NOUN
ftr-472	1018	27	loans	loan	NOUN
ftr-472	1018	28	for	for	ADP
ftr-472	1018	29	purposes	purpose	NOUN
ftr-472	1018	30	of	of	ADP
ftr-472	1018	31	determining	determine	VERB
ftr-472	1018	32	a	a	DET
ftr-472	1018	33	foreign	foreign	ADJ
ftr-472	1018	34	bank	bank	NOUN
ftr-472	1018	35	's	's	PART
ftr-472	1018	36	deductible	deductible	ADJ
ftr-472	1018	37	interest	interest	NOUN
ftr-472	1018	38	expense.122	expense.122	NOUN
ftr-472	1018	39	c.	c.	NOUN
ftr-472	1018	40	correlation	correlation	NOUN
ftr-472	1018	41	with	with	ADP
ftr-472	1018	42	other	other	ADJ
ftr-472	1018	43	provisions	provision	NOUN
ftr-472	1018	44	and	and	CCONJ
ftr-472	1018	45	with	with	ADP
ftr-472	1018	46	hedging	hedging	NOUN
ftr-472	1018	47	techniques.as	techniques.as	PRON
ftr-472	1018	48	indicated	indicate	VERB
ftr-472	1018	49	above	above	ADV
ftr-472	1018	50	,	,	PUNCT
ftr-472	1018	51	an	an	DET
ftr-472	1018	52	important	important	ADJ
ftr-472	1018	53	factor	factor	NOUN
ftr-472	1018	54	in	in	ADP
ftr-472	1018	55	the	the	DET
ftr-472	1018	56	formulation	formulation	NOUN
ftr-472	1018	57	of	of	ADP
ftr-472	1018	58	the	the	DET
ftr-472	1018	59	1992	1992	NUM
ftr-472	1018	60	proposed	propose	VERB
ftr-472	1018	61	regulations	regulation	NOUN
ftr-472	1018	62	is	be	AUX
ftr-472	1018	63	the	the	DET
ftr-472	1018	64	need	need	NOUN
ftr-472	1018	65	to	to	PART
ftr-472	1018	66	correlate	correlate	VERB
ftr-472	1018	67	the	the	DET
ftr-472	1018	68	interest	interest	NOUN
ftr-472	1018	69	allocation	allocation	NOUN
ftr-472	1018	70	regulations	regulation	NOUN
ftr-472	1018	71	with	with	ADP
ftr-472	1018	72	the	the	DET
ftr-472	1018	73	branch	branch	NOUN
ftr-472	1018	74	profits	profit	VERB
ftr-472	1018	75	tax	tax	NOUN
ftr-472	1018	76	and	and	CCONJ
ftr-472	1018	77	branch	branch	NOUN
ftr-472	1018	78	level	level	NOUN
ftr-472	1018	79	interest	interest	NOUN
ftr-472	1018	80	tax	tax	NOUN
ftr-472	1018	81	.	.	PUNCT
ftr-472	1019	1	the	the	DET
ftr-472	1019	2	interrelationship	interrelationship	NOUN
ftr-472	1019	3	between	between	ADP
ftr-472	1019	4	these	these	DET
ftr-472	1019	5	provisions	provision	NOUN
ftr-472	1019	6	is	be	AUX
ftr-472	1019	7	discussed	discuss	VERB
ftr-472	1019	8	further	far	ADV
ftr-472	1019	9	in	in	ADP
ftr-472	1019	10	part	part	NOUN
ftr-472	1019	11	iv.b	iv.b	VERB
ftr-472	1019	12	below	below	ADV
ftr-472	1019	13	.	.	PUNCT
ftr-472	1020	1	the	the	DET
ftr-472	1020	2	1992	1992	NUM
ftr-472	1020	3	proposed	propose	VERB
ftr-472	1020	4	regulations	regulation	NOUN
ftr-472	1020	5	also	also	ADV
ftr-472	1020	6	recognize	recognize	VERB
ftr-472	1020	7	that	that	SCONJ
ftr-472	1020	8	in	in	ADP
ftr-472	1020	9	determining	determine	VERB
ftr-472	1020	10	interest	interest	NOUN
ftr-472	1020	11	expense	expense	NOUN
ftr-472	1020	12	attributable	attributable	ADJ
ftr-472	1020	13	to	to	ADP
ftr-472	1020	14	eci	eci	PROPN
ftr-472	1020	15	,	,	PUNCT
ftr-472	1020	16	it	it	PRON
ftr-472	1020	17	is	be	AUX
ftr-472	1020	18	necessary	necessary	ADJ
ftr-472	1020	19	to	to	PART
ftr-472	1020	20	take	take	VERB
ftr-472	1020	21	into	into	ADP
ftr-472	1020	22	account	account	NOUN
ftr-472	1020	23	forex	forex	ADJ
ftr-472	1020	24	gain	gain	NOUN
ftr-472	1020	25	or	or	CCONJ
ftr-472	1020	26	loss	loss	NOUN
ftr-472	1020	27	on	on	ADP
ftr-472	1020	28	relevant	relevant	ADJ
ftr-472	1020	29	liabilities	liability	NOUN
ftr-472	1020	30	,	,	PUNCT
ftr-472	1020	31	as	as	ADV
ftr-472	1020	32	well	well	ADV
ftr-472	1020	33	as	as	ADP
ftr-472	1020	34	income	income	NOUN
ftr-472	1020	35	and	and	CCONJ
ftr-472	1020	36	loss	loss	NOUN
ftr-472	1020	37	in	in	ADP
ftr-472	1020	38	respect	respect	NOUN
ftr-472	1020	39	of	of	ADP
ftr-472	1020	40	currency	currency	NOUN
ftr-472	1020	41	and	and	CCONJ
ftr-472	1020	42	interest	interest	NOUN
ftr-472	1020	43	rate	rate	NOUN
ftr-472	1020	44	hedges	hedge	NOUN
ftr-472	1020	45	of	of	ADP
ftr-472	1020	46	relevant	relevant	ADJ
ftr-472	1020	47	liabilities	liability	NOUN
ftr-472	1020	48	,	,	PUNCT
ftr-472	1020	49	since	since	SCONJ
ftr-472	1020	50	these	these	DET
ftr-472	1020	51	items	item	NOUN
ftr-472	1020	52	affect	affect	VERB
ftr-472	1020	53	the	the	DET
ftr-472	1020	54	true	true	ADJ
ftr-472	1020	55	borrowing	borrowing	NOUN
ftr-472	1020	56	cost	cost	NOUN
ftr-472	1020	57	of	of	ADP
ftr-472	1020	58	the	the	DET
ftr-472	1020	59	bank	bank	NOUN
ftr-472	1020	60	.	.	PUNCT
ftr-472	1021	1	however	however	ADV
ftr-472	1021	2	,	,	PUNCT
ftr-472	1021	3	under	under	ADP
ftr-472	1021	4	the	the	DET
ftr-472	1021	5	1992	1992	NUM
ftr-472	1021	6	proposed	propose	VERB
ftr-472	1021	7	regulations	regulation	NOUN
ftr-472	1021	8	,	,	PUNCT
ftr-472	1021	9	these	these	DET
ftr-472	1021	10	items	item	NOUN
ftr-472	1021	11	are	be	AUX
ftr-472	1021	12	taken	take	VERB
ftr-472	1021	13	into	into	ADP
ftr-472	1021	14	account	account	NOUN
ftr-472	1021	15	only	only	ADV
ftr-472	1021	16	if	if	SCONJ
ftr-472	1021	17	the	the	DET
ftr-472	1021	18	branch	branch	NOUN
ftr-472	1021	19	is	be	AUX
ftr-472	1021	20	overleveraged	overleverage	VERB
ftr-472	1021	21	and	and	CCONJ
ftr-472	1021	22	the	the	DET
ftr-472	1021	23	scaling	scale	VERB
ftr-472	1021	24	ratio	ratio	NOUN
ftr-472	1021	25	applies	apply	VERB
ftr-472	1021	26	.	.	PUNCT
ftr-472	1022	1	thus	thus	ADV
ftr-472	1022	2	,	,	PUNCT
ftr-472	1022	3	under	under	ADP
ftr-472	1022	4	the	the	DET
ftr-472	1022	5	1992	1992	NUM
ftr-472	1022	6	proposed	propose	VERB
ftr-472	1022	7	regulations	regulation	NOUN
ftr-472	1022	8	,	,	PUNCT
ftr-472	1022	9	income	income	NOUN
ftr-472	1022	10	or	or	CCONJ
ftr-472	1022	11	gain	gain	VERB
ftr-472	1022	12	from	from	ADP
ftr-472	1022	13	a	a	DET
ftr-472	1022	14	notional	notional	ADJ
ftr-472	1022	15	principal	principal	ADJ
ftr-472	1022	16	contract	contract	NOUN
ftr-472	1022	17	that	that	PRON
ftr-472	1022	18	is	be	AUX
ftr-472	1022	19	eci	eci	PROPN
ftr-472	1022	20	(	(	PUNCT
ftr-472	1022	21	or	or	CCONJ
ftr-472	1022	22	loss	loss	NOUN
ftr-472	1022	23	or	or	CCONJ
ftr-472	1022	24	expense	expense	NOUN
ftr-472	1022	25	that	that	PRON
ftr-472	1022	26	is	be	AUX
ftr-472	1022	27	allocable	allocable	ADJ
ftr-472	1022	28	to	to	ADP
ftr-472	1022	29	eci	eci	PROPN
ftr-472	1022	30	)	)	PUNCT
ftr-472	1022	31	and	and	CCONJ
ftr-472	1022	32	that	that	PRON
ftr-472	1022	33	is	be	AUX
ftr-472	1022	34	identified	identify	VERB
ftr-472	1022	35	as	as	ADP
ftr-472	1022	36	a	a	DET
ftr-472	1022	37	hedge	hedge	NOUN
ftr-472	1022	38	of	of	ADP
ftr-472	1022	39	a	a	DET
ftr-472	1022	40	booked	book	VERB
ftr-472	1022	41	liability	liability	NOUN
ftr-472	1022	42	is	be	AUX
ftr-472	1022	43	reduced	reduce	VERB
ftr-472	1022	44	by	by	ADP
ftr-472	1022	45	the	the	DET
ftr-472	1022	46	application	application	NOUN
ftr-472	1022	47	of	of	ADP
ftr-472	1022	48	the	the	DET
ftr-472	1022	49	scaling	scale	VERB
ftr-472	1022	50	ratio	ratio	NOUN
ftr-472	1022	51	.	.	PUNCT
ftr-472	1023	1	23	23	NUM
ftr-472	1024	1	a	a	DET
ftr-472	1024	2	similar	similar	ADJ
ftr-472	1024	3	rule	rule	NOUN
ftr-472	1024	4	applies	apply	VERB
ftr-472	1024	5	for	for	ADP
ftr-472	1024	6	forex	forex	ADJ
ftr-472	1024	7	gain	gain	NOUN
ftr-472	1024	8	or	or	CCONJ
ftr-472	1024	9	loss	loss	NOUN
ftr-472	1024	10	under	under	ADP
ftr-472	1024	11	section	section	NOUN
ftr-472	1024	12	988	988	NUM
ftr-472	1024	13	that	that	PRON
ftr-472	1024	14	is	be	AUX
ftr-472	1024	15	eci	eci	PROPN
ftr-472	1024	16	and	and	CCONJ
ftr-472	1024	17	is	be	AUX
ftr-472	1024	18	attributable	attributable	ADJ
ftr-472	1024	19	to	to	ADP
ftr-472	1024	20	a	a	DET
ftr-472	1024	21	booked	book	VERB
ftr-472	1024	22	liability	liability	NOUN
ftr-472	1024	23	.	.	PUNCT
ftr-472	1025	1	24	24	NUM
ftr-472	1025	2	these	these	DET
ftr-472	1025	3	rules	rule	NOUN
ftr-472	1025	4	need	need	VERB
ftr-472	1025	5	to	to	PART
ftr-472	1025	6	be	be	AUX
ftr-472	1025	7	further	far	ADV
ftr-472	1025	8	refined	refine	VERB
ftr-472	1025	9	and	and	CCONJ
ftr-472	1025	10	coordinated	coordinate	VERB
ftr-472	1025	11	with	with	ADP
ftr-472	1025	12	the	the	DET
ftr-472	1025	13	rules	rule	NOUN
ftr-472	1025	14	for	for	ADP
ftr-472	1025	15	determining	determine	VERB
ftr-472	1025	16	eci	eci	PROPN
ftr-472	1025	17	in	in	ADP
ftr-472	1025	18	respect	respect	NOUN
ftr-472	1025	19	of	of	ADP
ftr-472	1025	20	notional	notional	ADJ
ftr-472	1025	21	principal	principal	ADJ
ftr-472	1025	22	contracts	contract	NOUN
ftr-472	1025	23	and	and	CCONJ
ftr-472	1025	24	forex	forex	ADJ
ftr-472	1025	25	gain	gain	NOUN
ftr-472	1025	26	or	or	CCONJ
ftr-472	1025	27	loss	loss	NOUN
ftr-472	1025	28	(	(	PUNCT
ftr-472	1025	29	discussed	discuss	VERB
ftr-472	1025	30	above	above	ADV
ftr-472	1025	31	in	in	ADP
ftr-472	1025	32	parts	part	NOUN
ftr-472	1025	33	ii.b.5	ii.b.5	NOUN
ftr-472	1025	34	and	and	CCONJ
ftr-472	1025	35	ii.c	ii.c	NOUN
ftr-472	1025	36	)	)	PUNCT
ftr-472	1025	37	to	to	PART
ftr-472	1025	38	develop	develop	VERB
ftr-472	1025	39	a	a	DET
ftr-472	1025	40	comprehensive	comprehensive	ADJ
ftr-472	1025	41	approach	approach	NOUN
ftr-472	1025	42	to	to	ADP
ftr-472	1025	43	integrating	integrate	VERB
ftr-472	1025	44	hedges	hedge	NOUN
ftr-472	1025	45	and	and	CCONJ
ftr-472	1025	46	forex	forex	ADJ
ftr-472	1025	47	gain	gain	NOUN
ftr-472	1025	48	or	or	CCONJ
ftr-472	1025	49	loss	loss	NOUN
ftr-472	1025	50	,	,	PUNCT
ftr-472	1025	51	on	on	ADP
ftr-472	1025	52	the	the	DET
ftr-472	1025	53	one	one	NUM
ftr-472	1025	54	hand	hand	NOUN
ftr-472	1025	55	,	,	PUNCT
ftr-472	1025	56	with	with	ADP
ftr-472	1025	57	both	both	CCONJ
ftr-472	1025	58	the	the	DET
ftr-472	1025	59	income	income	NOUN
ftr-472	1025	60	(	(	PUNCT
ftr-472	1025	61	and	and	CCONJ
ftr-472	1025	62	income	income	NOUN
ftr-472	1025	63	-	-	PUNCT
ftr-472	1025	64	producing	produce	VERB
ftr-472	1025	65	assets	asset	NOUN
ftr-472	1025	66	)	)	PUNCT
ftr-472	1025	67	and	and	CCONJ
ftr-472	1025	68	interest	interest	NOUN
ftr-472	1025	69	expense	expense	NOUN
ftr-472	1025	70	(	(	PUNCT
ftr-472	1025	71	and	and	CCONJ
ftr-472	1025	72	liabilities	liability	NOUN
ftr-472	1025	73	)	)	PUNCT
ftr-472	1025	74	to	to	PART
ftr-472	1025	75	which	which	PRON
ftr-472	1025	76	they	they	PRON
ftr-472	1025	77	relate	relate	VERB
ftr-472	1025	78	,	,	PUNCT
ftr-472	1025	79	on	on	ADP
ftr-472	1025	80	the	the	DET
ftr-472	1025	81	other	other	ADJ
ftr-472	1025	82	hand	hand	NOUN
ftr-472	1025	83	,	,	PUNCT
ftr-472	1025	84	for	for	ADP
ftr-472	1025	85	purposes	purpose	NOUN
ftr-472	1025	86	of	of	ADP
ftr-472	1025	87	determin122	determin122	PROPN
ftr-472	1025	88	.	.	PROPN
ftr-472	1026	1	in	in	ADP
ftr-472	1026	2	my	my	PRON
ftr-472	1026	3	view	view	NOUN
ftr-472	1026	4	,	,	PUNCT
ftr-472	1026	5	however	however	ADV
ftr-472	1026	6	,	,	PUNCT
ftr-472	1026	7	the	the	DET
ftr-472	1026	8	treatment	treatment	NOUN
ftr-472	1026	9	of	of	ADP
ftr-472	1026	10	interbranch	interbranch	NOUN
ftr-472	1026	11	loans	loan	NOUN
ftr-472	1026	12	should	should	AUX
ftr-472	1026	13	not	not	PART
ftr-472	1026	14	be	be	AUX
ftr-472	1026	15	determined	determine	VERB
ftr-472	1026	16	by	by	ADP
ftr-472	1026	17	whether	whether	SCONJ
ftr-472	1026	18	as	as	ADP
ftr-472	1026	19	a	a	DET
ftr-472	1026	20	legal	legal	ADJ
ftr-472	1026	21	matter	matter	NOUN
ftr-472	1026	22	a	a	DET
ftr-472	1026	23	taxpayer	taxpayer	NOUN
ftr-472	1026	24	can	can	AUX
ftr-472	1026	25	contract	contract	VERB
ftr-472	1026	26	with	with	ADP
ftr-472	1026	27	itself	itself	PRON
ftr-472	1026	28	since	since	SCONJ
ftr-472	1026	29	,	,	PUNCT
ftr-472	1026	30	as	as	SCONJ
ftr-472	1026	31	discussed	discuss	VERB
ftr-472	1026	32	in	in	ADP
ftr-472	1026	33	part	part	NOUN
ftr-472	1026	34	ii.c.2	ii.c.2	NOUN
ftr-472	1026	35	above	above	ADV
ftr-472	1026	36	,	,	PUNCT
ftr-472	1026	37	interbranch	interbranch	NOUN
ftr-472	1026	38	transactions	transaction	NOUN
ftr-472	1026	39	can	can	AUX
ftr-472	1026	40	legitimately	legitimately	ADV
ftr-472	1026	41	be	be	AUX
ftr-472	1026	42	relied	rely	VERB
ftr-472	1026	43	upon	upon	SCONJ
ftr-472	1026	44	,	,	PUNCT
ftr-472	1026	45	subject	subject	ADJ
ftr-472	1026	46	to	to	ADP
ftr-472	1026	47	appropriate	appropriate	ADJ
ftr-472	1026	48	conditions	condition	NOUN
ftr-472	1026	49	and	and	CCONJ
ftr-472	1026	50	limitations	limitation	NOUN
ftr-472	1026	51	,	,	PUNCT
ftr-472	1026	52	as	as	ADP
ftr-472	1026	53	an	an	DET
ftr-472	1026	54	indicator	indicator	NOUN
ftr-472	1026	55	of	of	ADP
ftr-472	1026	56	the	the	DET
ftr-472	1026	57	amount	amount	NOUN
ftr-472	1026	58	of	of	ADP
ftr-472	1026	59	income	income	NOUN
ftr-472	1026	60	or	or	CCONJ
ftr-472	1026	61	expense	expense	NOUN
ftr-472	1026	62	that	that	PRON
ftr-472	1026	63	should	should	AUX
ftr-472	1026	64	appropriately	appropriately	ADV
ftr-472	1026	65	be	be	AUX
ftr-472	1026	66	taken	take	VERB
ftr-472	1026	67	into	into	ADP
ftr-472	1026	68	account	account	NOUN
ftr-472	1026	69	in	in	ADP
ftr-472	1026	70	determining	determine	VERB
ftr-472	1026	71	ec	ec	PROPN
ftr-472	1026	72	.	.	PUNCT
ftr-472	1027	1	123	123	NUM
ftr-472	1027	2	.	.	PUNCT
ftr-472	1028	1	prop	prop	NOUN
ftr-472	1028	2	.	.	PUNCT
ftr-472	1028	3	regs	regs	PROPN
ftr-472	1028	4	.	.	PUNCT
ftr-472	1029	1	§	§	PROPN
ftr-472	1029	2	1.882	1.882	NUM
ftr-472	1029	3	-	-	SYM
ftr-472	1029	4	5(d)(3)(iii	5(d)(3)(iii	NUM
ftr-472	1029	5	)	)	PUNCT
ftr-472	1029	6	.	.	PUNCT
ftr-472	1030	1	the	the	DET
ftr-472	1030	2	proposed	propose	VERB
ftr-472	1030	3	regulations	regulation	NOUN
ftr-472	1030	4	refer	refer	VERB
ftr-472	1030	5	to	to	ADP
ftr-472	1030	6	temp	temp	NOUN
ftr-472	1030	7	.	.	PUNCT
ftr-472	1031	1	regs	regs	PROPN
ftr-472	1031	2	.	.	PUNCT
ftr-472	1032	1	§	§	PROPN
ftr-472	1032	2	1.861	1.861	NUM
ftr-472	1032	3	-	-	PUNCT
ftr-472	1032	4	9(b)(6	9(b)(6	NUM
ftr-472	1032	5	)	)	PUNCT
ftr-472	1032	6	for	for	ADP
ftr-472	1032	7	rules	rule	NOUN
ftr-472	1032	8	governing	govern	VERB
ftr-472	1032	9	the	the	DET
ftr-472	1032	10	identification	identification	NOUN
ftr-472	1032	11	of	of	ADP
ftr-472	1032	12	a	a	DET
ftr-472	1032	13	notional	notional	ADJ
ftr-472	1032	14	principal	principal	ADJ
ftr-472	1032	15	contract	contract	NOUN
ftr-472	1032	16	as	as	ADP
ftr-472	1032	17	a	a	DET
ftr-472	1032	18	liability	liability	NOUN
ftr-472	1032	19	hedge	hedge	NOUN
ftr-472	1032	20	,	,	PUNCT
ftr-472	1032	21	but	but	CCONJ
ftr-472	1032	22	at	at	ADP
ftr-472	1032	23	present	present	NOUN
ftr-472	1032	24	that	that	SCONJ
ftr-472	1032	25	provision	provision	NOUN
ftr-472	1032	26	does	do	AUX
ftr-472	1032	27	not	not	PART
ftr-472	1032	28	provide	provide	VERB
ftr-472	1032	29	rules	rule	NOUN
ftr-472	1032	30	for	for	ADP
ftr-472	1032	31	financial	financial	ADJ
ftr-472	1032	32	services	service	NOUN
ftr-472	1032	33	entities	entity	NOUN
ftr-472	1032	34	.	.	PUNCT
ftr-472	1033	1	in	in	ADP
ftr-472	1033	2	any	any	DET
ftr-472	1033	3	event	event	NOUN
ftr-472	1033	4	,	,	PUNCT
ftr-472	1033	5	the	the	DET
ftr-472	1033	6	proposed	propose	VERB
ftr-472	1033	7	regulations	regulation	NOUN
ftr-472	1033	8	do	do	AUX
ftr-472	1033	9	not	not	PART
ftr-472	1033	10	adequately	adequately	ADV
ftr-472	1033	11	deal	deal	VERB
ftr-472	1033	12	with	with	ADP
ftr-472	1033	13	situations	situation	NOUN
ftr-472	1033	14	in	in	ADP
ftr-472	1033	15	which	which	PRON
ftr-472	1033	16	a	a	DET
ftr-472	1033	17	bank	bank	NOUN
ftr-472	1033	18	hedges	hedge	VERB
ftr-472	1033	19	its	its	PRON
ftr-472	1033	20	liabilities	liability	NOUN
ftr-472	1033	21	on	on	ADP
ftr-472	1033	22	a	a	DET
ftr-472	1033	23	more	more	ADV
ftr-472	1033	24	general	general	ADJ
ftr-472	1033	25	or	or	CCONJ
ftr-472	1033	26	global	global	ADJ
ftr-472	1033	27	basis	basis	NOUN
ftr-472	1033	28	.	.	PUNCT
ftr-472	1034	1	124	124	NUM
ftr-472	1034	2	.	.	PUNCT
ftr-472	1035	1	prop	prop	NOUN
ftr-472	1035	2	.	.	PUNCT
ftr-472	1035	3	regs	regs	PROPN
ftr-472	1035	4	.	.	PUNCT
ftr-472	1036	1	§	§	PROPN
ftr-472	1036	2	1.882	1.882	NUM
ftr-472	1036	3	-	-	SYM
ftr-472	1036	4	5(d)(3)(iv	5(d)(3)(iv	NUM
ftr-472	1036	5	)	)	PUNCT
ftr-472	1036	6	.	.	PUNCT
ftr-472	1037	1	it	it	PRON
ftr-472	1037	2	would	would	AUX
ftr-472	1037	3	be	be	AUX
ftr-472	1037	4	helpful	helpful	ADJ
ftr-472	1037	5	if	if	SCONJ
ftr-472	1037	6	the	the	DET
ftr-472	1037	7	irs	irs	PROPN
ftr-472	1037	8	clarified	clarify	VERB
ftr-472	1037	9	when	when	SCONJ
ftr-472	1037	10	forex	forex	ADJ
ftr-472	1037	11	gain	gain	NOUN
ftr-472	1037	12	or	or	CCONJ
ftr-472	1037	13	loss	loss	NOUN
ftr-472	1037	14	on	on	ADP
ftr-472	1037	15	a	a	DET
ftr-472	1037	16	hedge	hedge	NOUN
ftr-472	1037	17	of	of	ADP
ftr-472	1037	18	a	a	DET
ftr-472	1037	19	booked	book	VERB
ftr-472	1037	20	liability	liability	NOUN
ftr-472	1037	21	(	(	PUNCT
ftr-472	1037	22	whether	whether	SCONJ
ftr-472	1037	23	directly	directly	ADV
ftr-472	1037	24	traceable	traceable	ADJ
ftr-472	1037	25	or	or	CCONJ
ftr-472	1037	26	as	as	ADP
ftr-472	1037	27	part	part	NOUN
ftr-472	1037	28	of	of	ADP
ftr-472	1037	29	a	a	DET
ftr-472	1037	30	general	general	ADJ
ftr-472	1037	31	hedge	hedge	NOUN
ftr-472	1037	32	)	)	PUNCT
ftr-472	1037	33	is	be	AUX
ftr-472	1037	34	"	"	PUNCT
ftr-472	1037	35	attributable	attributable	ADJ
ftr-472	1037	36	"	"	PUNCT
ftr-472	1037	37	to	to	ADP
ftr-472	1037	38	the	the	DET
ftr-472	1037	39	booked	book	VERB
ftr-472	1037	40	liability	liability	NOUN
ftr-472	1037	41	.	.	PUNCT
ftr-472	1038	1	[	[	X
ftr-472	1038	2	vol	vol	NOUN
ftr-472	1038	3	2:1	2:1	NUM
ftr-472	1038	4	1994	1994	NUM
ftr-472	1038	5	]	]	X
ftr-472	1038	6	u.s	u.s	PROPN
ftr-472	1038	7	.	.	PROPN
ftr-472	1038	8	federal	federal	ADJ
ftr-472	1038	9	income	income	NOUN
ftr-472	1038	10	taxation	taxation	NOUN
ftr-472	1038	11	of	of	ADP
ftr-472	1038	12	u.s	u.s	PROPN
ftr-472	1038	13	.	.	PROPN
ftr-472	1038	14	branches	branch	NOUN
ftr-472	1038	15	of	of	ADP
ftr-472	1038	16	foreign	foreign	ADJ
ftr-472	1038	17	banks	bank	NOUN
ftr-472	1038	18	53	53	NUM
ftr-472	1038	19	ing	ing	ADJ
ftr-472	1038	20	ecti.v	ecti.v	ADP
ftr-472	1038	21	'	'	PUNCT
ftr-472	1038	22	in	in	ADP
ftr-472	1038	23	this	this	DET
ftr-472	1038	24	regard	regard	NOUN
ftr-472	1038	25	,	,	PUNCT
ftr-472	1038	26	expanding	expand	VERB
ftr-472	1038	27	upon	upon	SCONJ
ftr-472	1038	28	the	the	DET
ftr-472	1038	29	"	"	PUNCT
ftr-472	1038	30	scaling	scale	VERB
ftr-472	1038	31	ratio	ratio	NOUN
ftr-472	1038	32	"	"	PUNCT
ftr-472	1038	33	rule	rule	NOUN
ftr-472	1038	34	of	of	ADP
ftr-472	1038	35	the	the	DET
ftr-472	1038	36	1992	1992	NUM
ftr-472	1038	37	proposed	propose	VERB
ftr-472	1038	38	regulations	regulation	NOUN
ftr-472	1038	39	,	,	PUNCT
ftr-472	1038	40	ecti	ecti	NOUN
ftr-472	1038	41	would	would	AUX
ftr-472	1038	42	generally	generally	ADV
ftr-472	1038	43	be	be	AUX
ftr-472	1038	44	more	more	ADV
ftr-472	1038	45	accurately	accurately	ADV
ftr-472	1038	46	measured	measure	VERB
ftr-472	1038	47	if	if	SCONJ
ftr-472	1038	48	income	income	NOUN
ftr-472	1038	49	and	and	CCONJ
ftr-472	1038	50	loss	loss	NOUN
ftr-472	1038	51	from	from	ADP
ftr-472	1038	52	notional	notional	ADJ
ftr-472	1038	53	principal	principal	ADJ
ftr-472	1038	54	contracts	contract	NOUN
ftr-472	1038	55	and	and	CCONJ
ftr-472	1038	56	other	other	ADJ
ftr-472	1038	57	financial	financial	ADJ
ftr-472	1038	58	instruments	instrument	NOUN
ftr-472	1038	59	that	that	SCONJ
ftr-472	1038	60	(	(	PUNCT
ftr-472	1038	61	1	1	X
ftr-472	1038	62	)	)	PUNCT
ftr-472	1038	63	are	be	AUX
ftr-472	1038	64	identified	identify	VERB
ftr-472	1038	65	by	by	ADP
ftr-472	1038	66	a	a	DET
ftr-472	1038	67	foreign	foreign	ADJ
ftr-472	1038	68	bank	bank	NOUN
ftr-472	1038	69	as	as	ADP
ftr-472	1038	70	constituting	constitute	VERB
ftr-472	1038	71	hedges	hedge	NOUN
ftr-472	1038	72	of	of	ADP
ftr-472	1038	73	assets	asset	NOUN
ftr-472	1038	74	or	or	CCONJ
ftr-472	1038	75	liabilities	liability	NOUN
ftr-472	1038	76	of	of	ADP
ftr-472	1038	77	the	the	DET
ftr-472	1038	78	bank	bank	NOUN
ftr-472	1038	79	and	and	CCONJ
ftr-472	1038	80	(	(	PUNCT
ftr-472	1038	81	2	2	X
ftr-472	1038	82	)	)	PUNCT
ftr-472	1038	83	are	be	AUX
ftr-472	1038	84	entered	enter	VERB
ftr-472	1038	85	into	into	ADP
ftr-472	1038	86	and	and	CCONJ
ftr-472	1038	87	booked	book	VERB
ftr-472	1038	88	by	by	ADP
ftr-472	1038	89	the	the	DET
ftr-472	1038	90	same	same	ADJ
ftr-472	1038	91	branch	branch	NOUN
ftr-472	1038	92	as	as	ADP
ftr-472	1038	93	the	the	DET
ftr-472	1038	94	assets	asset	NOUN
ftr-472	1038	95	or	or	CCONJ
ftr-472	1038	96	liabilities	liability	NOUN
ftr-472	1038	97	that	that	PRON
ftr-472	1038	98	they	they	PRON
ftr-472	1038	99	hedge	hedge	VERB
ftr-472	1038	100	,	,	PUNCT
ftr-472	1038	101	are	be	AUX
ftr-472	1038	102	treated	treat	VERB
ftr-472	1038	103	as	as	ADP
ftr-472	1038	104	eci	eci	PROPN
ftr-472	1038	105	if	if	SCONJ
ftr-472	1038	106	and	and	CCONJ
ftr-472	1038	107	only	only	ADV
ftr-472	1038	108	to	to	ADP
ftr-472	1038	109	the	the	DET
ftr-472	1038	110	extent	extent	NOUN
ftr-472	1038	111	that	that	SCONJ
ftr-472	1038	112	the	the	DET
ftr-472	1038	113	assets	asset	NOUN
ftr-472	1038	114	or	or	CCONJ
ftr-472	1038	115	liabilities	liability	NOUN
ftr-472	1038	116	to	to	PART
ftr-472	1038	117	which	which	PRON
ftr-472	1038	118	they	they	PRON
ftr-472	1038	119	relate	relate	VERB
ftr-472	1038	120	give	give	VERB
ftr-472	1038	121	rise	rise	NOUN
ftr-472	1038	122	to	to	ADP
ftr-472	1038	123	eci	eci	PROPN
ftr-472	1038	124	.	.	PROPN
ftr-472	1039	1	6	6	NUM
ftr-472	1039	2	also	also	ADV
ftr-472	1039	3	,	,	PUNCT
ftr-472	1039	4	it	it	PRON
ftr-472	1039	5	would	would	AUX
ftr-472	1039	6	be	be	AUX
ftr-472	1039	7	desirable	desirable	ADJ
ftr-472	1039	8	for	for	SCONJ
ftr-472	1039	9	the	the	DET
ftr-472	1039	10	interest	interest	NOUN
ftr-472	1039	11	allocation	allocation	NOUN
ftr-472	1039	12	regulations	regulation	NOUN
ftr-472	1039	13	to	to	PART
ftr-472	1039	14	provide	provide	VERB
ftr-472	1039	15	explicit	explicit	ADJ
ftr-472	1039	16	guidance	guidance	NOUN
ftr-472	1039	17	regarding	regard	VERB
ftr-472	1039	18	the	the	DET
ftr-472	1039	19	extent	extent	NOUN
ftr-472	1039	20	to	to	PART
ftr-472	1039	21	which	which	PRON
ftr-472	1039	22	notional	notional	ADJ
ftr-472	1039	23	principal	principal	ADJ
ftr-472	1039	24	contracts	contract	NOUN
ftr-472	1039	25	,	,	PUNCT
ftr-472	1039	26	forward	forward	ADJ
ftr-472	1039	27	contracts	contract	NOUN
ftr-472	1039	28	,	,	PUNCT
ftr-472	1039	29	options	option	NOUN
ftr-472	1039	30	,	,	PUNCT
ftr-472	1039	31	and	and	CCONJ
ftr-472	1039	32	similar	similar	ADJ
ftr-472	1039	33	financial	financial	ADJ
ftr-472	1039	34	instruments	instrument	NOUN
ftr-472	1039	35	are	be	AUX
ftr-472	1039	36	to	to	PART
ftr-472	1039	37	be	be	AUX
ftr-472	1039	38	treated	treat	VERB
ftr-472	1039	39	as	as	ADP
ftr-472	1039	40	"	"	PUNCT
ftr-472	1039	41	liabilities	liability	NOUN
ftr-472	1039	42	"	"	PUNCT
ftr-472	1039	43	and	and	CCONJ
ftr-472	1039	44	"	"	PUNCT
ftr-472	1039	45	assets	asset	NOUN
ftr-472	1039	46	"	"	PUNCT
ftr-472	1039	47	for	for	ADP
ftr-472	1039	48	purposes	purpose	NOUN
ftr-472	1039	49	of	of	ADP
ftr-472	1039	50	the	the	DET
ftr-472	1039	51	interest	interest	NOUN
ftr-472	1039	52	allocation	allocation	NOUN
ftr-472	1039	53	regulations	regulation	NOUN
ftr-472	1039	54	.	.	PUNCT
ftr-472	1040	1	by	by	ADP
ftr-472	1040	2	providing	provide	VERB
ftr-472	1040	3	only	only	ADV
ftr-472	1040	4	for	for	ADP
ftr-472	1040	5	a	a	DET
ftr-472	1040	6	"	"	PUNCT
ftr-472	1040	7	scaling	scale	VERB
ftr-472	1040	8	ratio	ratio	NOUN
ftr-472	1040	9	"	"	PUNCT
ftr-472	1040	10	rule	rule	NOUN
ftr-472	1040	11	,	,	PUNCT
ftr-472	1040	12	the	the	DET
ftr-472	1040	13	1992	1992	NUM
ftr-472	1040	14	proposed	propose	VERB
ftr-472	1040	15	regulations	regulation	NOUN
ftr-472	1040	16	implicitly	implicitly	ADV
ftr-472	1040	17	take	take	VERB
ftr-472	1040	18	the	the	DET
ftr-472	1040	19	position	position	NOUN
ftr-472	1040	20	that	that	SCONJ
ftr-472	1040	21	notional	notional	ADJ
ftr-472	1040	22	principal	principal	ADJ
ftr-472	1040	23	contracts	contract	NOUN
ftr-472	1040	24	are	be	AUX
ftr-472	1040	25	not	not	PART
ftr-472	1040	26	liabilities	liability	NOUN
ftr-472	1040	27	for	for	ADP
ftr-472	1040	28	these	these	DET
ftr-472	1040	29	purposes	purpose	NOUN
ftr-472	1040	30	.	.	PUNCT
ftr-472	1041	1	this	this	DET
ftr-472	1041	2	result	result	NOUN
ftr-472	1041	3	is	be	AUX
ftr-472	1041	4	proper	proper	ADJ
ftr-472	1041	5	,	,	PUNCT
ftr-472	1041	6	because	because	SCONJ
ftr-472	1041	7	the	the	DET
ftr-472	1041	8	purpose	purpose	NOUN
ftr-472	1041	9	of	of	ADP
ftr-472	1041	10	the	the	DET
ftr-472	1041	11	interest	interest	NOUN
ftr-472	1041	12	allocation	allocation	NOUN
ftr-472	1041	13	regulations	regulation	NOUN
ftr-472	1041	14	is	be	AUX
ftr-472	1041	15	to	to	PART
ftr-472	1041	16	determine	determine	VERB
ftr-472	1041	17	the	the	DET
ftr-472	1041	18	portion	portion	NOUN
ftr-472	1041	19	of	of	ADP
ftr-472	1041	20	the	the	DET
ftr-472	1041	21	actual	actual	ADJ
ftr-472	1041	22	interest	interest	NOUN
ftr-472	1041	23	expense	expense	NOUN
ftr-472	1041	24	incurred	incur	VERB
ftr-472	1041	25	on	on	ADP
ftr-472	1041	26	actual	actual	ADJ
ftr-472	1041	27	liabilities	liability	NOUN
ftr-472	1041	28	of	of	ADP
ftr-472	1041	29	the	the	DET
ftr-472	1041	30	foreign	foreign	ADJ
ftr-472	1041	31	bank	bank	NOUN
ftr-472	1041	32	that	that	PRON
ftr-472	1041	33	should	should	AUX
ftr-472	1041	34	be	be	AUX
ftr-472	1041	35	allocated	allocate	VERB
ftr-472	1041	36	to	to	ADP
ftr-472	1041	37	its	its	PRON
ftr-472	1041	38	u.s	u.s	PROPN
ftr-472	1041	39	.	.	PROPN
ftr-472	1041	40	branch	branch	NOUN
ftr-472	1041	41	and	and	CCONJ
ftr-472	1041	42	deducted	deduct	VERB
ftr-472	1041	43	in	in	ADP
ftr-472	1041	44	computing	compute	VERB
ftr-472	1041	45	eci	eci	PROPN
ftr-472	1041	46	.	.	PUNCT
ftr-472	1042	1	this	this	DET
ftr-472	1042	2	portion	portion	NOUN
ftr-472	1042	3	is	be	AUX
ftr-472	1042	4	determined	determine	VERB
ftr-472	1042	5	based	base	VERB
ftr-472	1042	6	on	on	ADP
ftr-472	1042	7	the	the	DET
ftr-472	1042	8	relative	relative	ADJ
ftr-472	1042	9	amounts	amount	NOUN
ftr-472	1042	10	of	of	ADP
ftr-472	1042	11	liabilities	liability	NOUN
ftr-472	1042	12	and	and	CCONJ
ftr-472	1042	13	assets	asset	NOUN
ftr-472	1042	14	of	of	ADP
ftr-472	1042	15	the	the	DET
ftr-472	1042	16	branch	branch	NOUN
ftr-472	1042	17	compared	compare	VERB
ftr-472	1042	18	to	to	ADP
ftr-472	1042	19	those	those	PRON
ftr-472	1042	20	of	of	ADP
ftr-472	1042	21	the	the	DET
ftr-472	1042	22	bank	bank	NOUN
ftr-472	1042	23	as	as	ADP
ftr-472	1042	24	a	a	DET
ftr-472	1042	25	whole	whole	NOUN
ftr-472	1042	26	.	.	PUNCT
ftr-472	1043	1	in	in	ADP
ftr-472	1043	2	all	all	DET
ftr-472	1043	3	material	material	NOUN
ftr-472	1043	4	respects	respect	NOUN
ftr-472	1043	5	,	,	PUNCT
ftr-472	1043	6	conventional	conventional	ADJ
ftr-472	1043	7	notional	notional	ADJ
ftr-472	1043	8	principal	principal	ADJ
ftr-472	1043	9	contracts	contract	NOUN
ftr-472	1043	10	are	be	AUX
ftr-472	1043	11	executory	executory	ADJ
ftr-472	1043	12	contracts	contract	NOUN
ftr-472	1043	13	,	,	PUNCT
ftr-472	1043	14	result	result	VERB
ftr-472	1043	15	in	in	ADP
ftr-472	1043	16	no	no	DET
ftr-472	1043	17	125	125	NUM
ftr-472	1043	18	.	.	PUNCT
ftr-472	1044	1	for	for	ADP
ftr-472	1044	2	example	example	NOUN
ftr-472	1044	3	,	,	PUNCT
ftr-472	1044	4	it	it	PRON
ftr-472	1044	5	has	have	AUX
ftr-472	1044	6	been	be	AUX
ftr-472	1044	7	noted	note	VERB
ftr-472	1044	8	that	that	SCONJ
ftr-472	1044	9	in	in	ADP
ftr-472	1044	10	requiring	require	VERB
ftr-472	1044	11	an	an	DET
ftr-472	1044	12	automatic	automatic	ADJ
ftr-472	1044	13	scale	scale	NOUN
ftr-472	1044	14	-	-	PUNCT
ftr-472	1044	15	down	down	NOUN
ftr-472	1044	16	in	in	ADP
ftr-472	1044	17	forex	forex	ADJ
ftr-472	1044	18	gain	gain	NOUN
ftr-472	1044	19	or	or	CCONJ
ftr-472	1044	20	loss	loss	NOUN
ftr-472	1044	21	on	on	ADP
ftr-472	1044	22	a	a	DET
ftr-472	1044	23	booked	book	VERB
ftr-472	1044	24	liability	liability	NOUN
ftr-472	1044	25	whenever	whenever	SCONJ
ftr-472	1044	26	the	the	DET
ftr-472	1044	27	u.s	u.s	PROPN
ftr-472	1044	28	.	.	PROPN
ftr-472	1044	29	branch	branch	NOUN
ftr-472	1044	30	is	be	AUX
ftr-472	1044	31	overleveraged	overleverage	VERB
ftr-472	1044	32	,	,	PUNCT
ftr-472	1044	33	the	the	DET
ftr-472	1044	34	proposed	propose	VERB
ftr-472	1044	35	regulations	regulation	NOUN
ftr-472	1044	36	fail	fail	VERB
ftr-472	1044	37	to	to	PART
ftr-472	1044	38	take	take	VERB
ftr-472	1044	39	into	into	ADP
ftr-472	1044	40	account	account	NOUN
ftr-472	1044	41	the	the	DET
ftr-472	1044	42	relationship	relationship	NOUN
ftr-472	1044	43	between	between	ADP
ftr-472	1044	44	the	the	DET
ftr-472	1044	45	booked	book	VERB
ftr-472	1044	46	liability	liability	NOUN
ftr-472	1044	47	and	and	CCONJ
ftr-472	1044	48	the	the	DET
ftr-472	1044	49	asset	asset	NOUN
ftr-472	1044	50	that	that	SCONJ
ftr-472	1044	51	it	it	PRON
ftr-472	1044	52	funds	fund	VERB
ftr-472	1044	53	,	,	PUNCT
ftr-472	1044	54	and	and	CCONJ
ftr-472	1044	55	can	can	AUX
ftr-472	1044	56	thereby	thereby	ADV
ftr-472	1044	57	"	"	PUNCT
ftr-472	1044	58	unhedge	unhedge	VERB
ftr-472	1044	59	"	"	PUNCT
ftr-472	1044	60	for	for	ADP
ftr-472	1044	61	u.s	u.s	PROPN
ftr-472	1044	62	.	.	PROPN
ftr-472	1044	63	federal	federal	ADJ
ftr-472	1044	64	income	income	NOUN
ftr-472	1044	65	tax	tax	NOUN
ftr-472	1044	66	purposes	purpose	NOUN
ftr-472	1044	67	positions	position	NOUN
ftr-472	1044	68	that	that	PRON
ftr-472	1044	69	are	be	AUX
ftr-472	1044	70	economically	economically	ADV
ftr-472	1044	71	hedged	hedge	VERB
ftr-472	1044	72	.	.	PUNCT
ftr-472	1045	1	this	this	PRON
ftr-472	1045	2	might	might	AUX
ftr-472	1045	3	occur	occur	VERB
ftr-472	1045	4	if	if	SCONJ
ftr-472	1045	5	,	,	PUNCT
ftr-472	1045	6	for	for	ADP
ftr-472	1045	7	example	example	NOUN
ftr-472	1045	8	,	,	PUNCT
ftr-472	1045	9	the	the	DET
ftr-472	1045	10	booked	book	VERB
ftr-472	1045	11	liability	liability	NOUN
ftr-472	1045	12	,	,	PUNCT
ftr-472	1045	13	denominated	denominate	VERB
ftr-472	1045	14	in	in	ADP
ftr-472	1045	15	a	a	DET
ftr-472	1045	16	foreign	foreign	ADJ
ftr-472	1045	17	currency	currency	NOUN
ftr-472	1045	18	,	,	PUNCT
ftr-472	1045	19	funds	fund	VERB
ftr-472	1045	20	an	an	DET
ftr-472	1045	21	interbranch	interbranch	NOUN
ftr-472	1045	22	loan	loan	NOUN
ftr-472	1045	23	that	that	PRON
ftr-472	1045	24	is	be	AUX
ftr-472	1045	25	denominated	denominate	VERB
ftr-472	1045	26	in	in	ADP
ftr-472	1045	27	the	the	DET
ftr-472	1045	28	same	same	ADJ
ftr-472	1045	29	foreign	foreign	ADJ
ftr-472	1045	30	currency	currency	NOUN
ftr-472	1045	31	.	.	PUNCT
ftr-472	1046	1	see	see	VERB
ftr-472	1046	2	lib	lib	PROPN
ftr-472	1046	3	comment	comment	NOUN
ftr-472	1046	4	letter	letter	NOUN
ftr-472	1046	5	,	,	PUNCT
ftr-472	1046	6	supra	supra	PROPN
ftr-472	1046	7	note	note	NOUN
ftr-472	1046	8	101	101	NUM
ftr-472	1046	9	.	.	PUNCT
ftr-472	1047	1	126	126	NUM
ftr-472	1047	2	.	.	PUNCT
ftr-472	1048	1	the	the	DET
ftr-472	1048	2	results	result	NOUN
ftr-472	1048	3	under	under	ADP
ftr-472	1048	4	this	this	DET
ftr-472	1048	5	approach	approach	NOUN
ftr-472	1048	6	generally	generally	ADV
ftr-472	1048	7	would	would	AUX
ftr-472	1048	8	correspond	correspond	VERB
ftr-472	1048	9	to	to	ADP
ftr-472	1048	10	the	the	DET
ftr-472	1048	11	results	result	NOUN
ftr-472	1048	12	under	under	ADP
ftr-472	1048	13	a	a	DET
ftr-472	1048	14	natural	natural	ADJ
ftr-472	1048	15	home	home	NOUN
ftr-472	1048	16	/	/	SYM
ftr-472	1048	17	separate	separate	ADJ
ftr-472	1048	18	entity	entity	NOUN
ftr-472	1048	19	method	method	NOUN
ftr-472	1048	20	for	for	ADP
ftr-472	1048	21	allocating	allocate	VERB
ftr-472	1048	22	income	income	NOUN
ftr-472	1048	23	from	from	ADP
ftr-472	1048	24	notional	notional	ADJ
ftr-472	1048	25	principal	principal	ADJ
ftr-472	1048	26	contracts	contract	NOUN
ftr-472	1048	27	.	.	PUNCT
ftr-472	1049	1	where	where	SCONJ
ftr-472	1049	2	,	,	PUNCT
ftr-472	1049	3	however	however	ADV
ftr-472	1049	4	,	,	PUNCT
ftr-472	1049	5	a	a	DET
ftr-472	1049	6	formulary	formulary	ADJ
ftr-472	1049	7	apportionment	apportionment	NOUN
ftr-472	1049	8	method	method	NOUN
ftr-472	1049	9	is	be	AUX
ftr-472	1049	10	adopted	adopt	VERB
ftr-472	1049	11	for	for	ADP
ftr-472	1049	12	allocating	allocate	VERB
ftr-472	1049	13	the	the	DET
ftr-472	1049	14	bank	bank	NOUN
ftr-472	1049	15	's	's	PART
ftr-472	1049	16	income	income	NOUN
ftr-472	1049	17	from	from	ADP
ftr-472	1049	18	its	its	PRON
ftr-472	1049	19	dealing	deal	VERB
ftr-472	1049	20	activity	activity	NOUN
ftr-472	1049	21	in	in	ADP
ftr-472	1049	22	notional	notional	ADJ
ftr-472	1049	23	principal	principal	ADJ
ftr-472	1049	24	contracts	contract	NOUN
ftr-472	1049	25	,	,	PUNCT
ftr-472	1049	26	this	this	DET
ftr-472	1049	27	approach	approach	NOUN
ftr-472	1049	28	would	would	AUX
ftr-472	1049	29	provide	provide	VERB
ftr-472	1049	30	an	an	DET
ftr-472	1049	31	appropriate	appropriate	ADJ
ftr-472	1049	32	exception	exception	NOUN
ftr-472	1049	33	for	for	ADP
ftr-472	1049	34	contracts	contract	NOUN
ftr-472	1049	35	and	and	CCONJ
ftr-472	1049	36	similar	similar	ADJ
ftr-472	1049	37	financial	financial	ADJ
ftr-472	1049	38	instruments	instrument	NOUN
ftr-472	1049	39	that	that	PRON
ftr-472	1049	40	are	be	AUX
ftr-472	1049	41	identified	identify	VERB
ftr-472	1049	42	as	as	ADP
ftr-472	1049	43	hedges	hedge	NOUN
ftr-472	1049	44	of	of	ADP
ftr-472	1049	45	assets	asset	NOUN
ftr-472	1049	46	or	or	CCONJ
ftr-472	1049	47	liabilities	liability	NOUN
ftr-472	1049	48	of	of	ADP
ftr-472	1049	49	the	the	DET
ftr-472	1049	50	bank	bank	NOUN
ftr-472	1049	51	.	.	PUNCT
ftr-472	1050	1	this	this	DET
ftr-472	1050	2	approach	approach	NOUN
ftr-472	1050	3	also	also	ADV
ftr-472	1050	4	would	would	AUX
ftr-472	1050	5	complement	complement	VERB
ftr-472	1050	6	the	the	DET
ftr-472	1050	7	modification	modification	NOUN
ftr-472	1050	8	to	to	ADP
ftr-472	1050	9	the	the	DET
ftr-472	1050	10	special	special	ADJ
ftr-472	1050	11	eci	eci	PROPN
ftr-472	1050	12	rule	rule	NOUN
ftr-472	1050	13	for	for	ADP
ftr-472	1050	14	foreign	foreign	ADJ
ftr-472	1050	15	banks	bank	NOUN
ftr-472	1050	16	that	that	PRON
ftr-472	1050	17	is	be	AUX
ftr-472	1050	18	proposed	propose	VERB
ftr-472	1050	19	supra	supra	ADJ
ftr-472	1050	20	text	text	NOUN
ftr-472	1050	21	accompanying	accompanying	ADJ
ftr-472	1050	22	note	note	NOUN
ftr-472	1050	23	27	27	NUM
ftr-472	1050	24	.	.	PUNCT
ftr-472	1051	1	see	see	VERB
ftr-472	1051	2	also	also	ADV
ftr-472	1051	3	supra	supra	ADJ
ftr-472	1051	4	text	text	NOUN
ftr-472	1051	5	accompanying	accompanying	ADJ
ftr-472	1051	6	note	note	NOUN
ftr-472	1051	7	80	80	NUM
ftr-472	1051	8	.	.	PUNCT
ftr-472	1052	1	additional	additional	ADJ
ftr-472	1052	2	complications	complication	NOUN
ftr-472	1052	3	are	be	AUX
ftr-472	1052	4	raised	raise	VERB
ftr-472	1052	5	where	where	SCONJ
ftr-472	1052	6	the	the	DET
ftr-472	1052	7	hedging	hedging	NOUN
ftr-472	1052	8	transaction	transaction	NOUN
ftr-472	1052	9	and	and	CCONJ
ftr-472	1052	10	the	the	DET
ftr-472	1052	11	corresponding	correspond	VERB
ftr-472	1052	12	assets	asset	NOUN
ftr-472	1052	13	or	or	CCONJ
ftr-472	1052	14	liabilities	liability	NOUN
ftr-472	1052	15	are	be	AUX
ftr-472	1052	16	entered	enter	VERB
ftr-472	1052	17	into	into	ADP
ftr-472	1052	18	and	and	CCONJ
ftr-472	1052	19	booked	book	VERB
ftr-472	1052	20	by	by	ADP
ftr-472	1052	21	different	different	ADJ
ftr-472	1052	22	branches	branch	NOUN
ftr-472	1052	23	.	.	PUNCT
ftr-472	1053	1	in	in	ADP
ftr-472	1053	2	the	the	DET
ftr-472	1053	3	case	case	NOUN
ftr-472	1053	4	of	of	ADP
ftr-472	1053	5	assets	asset	NOUN
ftr-472	1053	6	,	,	PUNCT
ftr-472	1053	7	the	the	DET
ftr-472	1053	8	existence	existence	NOUN
ftr-472	1053	9	of	of	ADP
ftr-472	1053	10	a	a	DET
ftr-472	1053	11	"	"	PUNCT
ftr-472	1053	12	split	split	ADJ
ftr-472	1053	13	hedge	hedge	NOUN
ftr-472	1053	14	"	"	PUNCT
ftr-472	1053	15	might	might	AUX
ftr-472	1053	16	suggest	suggest	VERB
ftr-472	1053	17	that	that	SCONJ
ftr-472	1053	18	the	the	DET
ftr-472	1053	19	eci	eci	PROPN
ftr-472	1053	20	or	or	CCONJ
ftr-472	1053	21	non	non	PROPN
ftr-472	1053	22	-	-	PROPN
ftr-472	1053	23	eci	eci	PROPN
ftr-472	1053	24	status	status	NOUN
ftr-472	1053	25	of	of	ADP
ftr-472	1053	26	the	the	DET
ftr-472	1053	27	asset	asset	NOUN
ftr-472	1053	28	should	should	AUX
ftr-472	1053	29	be	be	AUX
ftr-472	1053	30	reexamined	reexamine	VERB
ftr-472	1053	31	.	.	PUNCT
ftr-472	1054	1	cases	case	NOUN
ftr-472	1054	2	involving	involve	VERB
ftr-472	1054	3	portfolio	portfolio	NOUN
ftr-472	1054	4	-	-	PUNCT
ftr-472	1054	5	wide	wide	ADJ
ftr-472	1054	6	or	or	CCONJ
ftr-472	1054	7	global	global	ADJ
ftr-472	1054	8	hedges	hedge	NOUN
ftr-472	1054	9	also	also	ADV
ftr-472	1054	10	raise	raise	VERB
ftr-472	1054	11	complications	complication	NOUN
ftr-472	1054	12	,	,	PUNCT
ftr-472	1054	13	and	and	CCONJ
ftr-472	1054	14	may	may	AUX
ftr-472	1054	15	not	not	PART
ftr-472	1054	16	be	be	AUX
ftr-472	1054	17	easily	easily	ADV
ftr-472	1054	18	susceptible	susceptible	ADJ
ftr-472	1054	19	to	to	ADP
ftr-472	1054	20	a	a	DET
ftr-472	1054	21	hedging	hedging	NOUN
ftr-472	1054	22	identification	identification	NOUN
ftr-472	1054	23	rule	rule	NOUN
ftr-472	1054	24	.	.	PUNCT
ftr-472	1055	1	florida	florida	PROPN
ftr-472	1055	2	tax	tax	PROPN
ftr-472	1055	3	review	review	PROPN
ftr-472	1055	4	'	'	PART
ftr-472	1055	5	debt	debt	NOUN
ftr-472	1055	6	proceeds	proceed	NOUN
ftr-472	1055	7	to	to	ADP
ftr-472	1055	8	the	the	DET
ftr-472	1055	9	obligor	obligor	NOUN
ftr-472	1055	10	,	,	PUNCT
ftr-472	1055	11	and	and	CCONJ
ftr-472	1055	12	do	do	AUX
ftr-472	1055	13	not	not	PART
ftr-472	1055	14	bear	bear	VERB
ftr-472	1055	15	interest.17	interest.17	NOUN
ftr-472	1055	16	thus	thus	ADV
ftr-472	1055	17	,	,	PUNCT
ftr-472	1055	18	they	they	PRON
ftr-472	1055	19	should	should	AUX
ftr-472	1055	20	be	be	AUX
ftr-472	1055	21	treated	treat	VERB
ftr-472	1055	22	no	no	PRON
ftr-472	1055	23	differently	differently	ADV
ftr-472	1055	24	for	for	ADP
ftr-472	1055	25	purposes	purpose	NOUN
ftr-472	1055	26	of	of	ADP
ftr-472	1055	27	the	the	DET
ftr-472	1055	28	interest	interest	NOUN
ftr-472	1055	29	allocation	allocation	NOUN
ftr-472	1055	30	regulations	regulation	NOUN
ftr-472	1055	31	than	than	ADP
ftr-472	1055	32	,	,	PUNCT
ftr-472	1055	33	say	say	INTJ
ftr-472	1055	34	,	,	PUNCT
ftr-472	1055	35	an	an	DET
ftr-472	1055	36	executory	executory	ADJ
ftr-472	1055	37	contract	contract	NOUN
ftr-472	1055	38	of	of	ADP
ftr-472	1055	39	a	a	DET
ftr-472	1055	40	construction	construction	NOUN
ftr-472	1055	41	company	company	NOUN
ftr-472	1055	42	to	to	PART
ftr-472	1055	43	build	build	VERB
ftr-472	1055	44	a	a	DET
ftr-472	1055	45	house	house	NOUN
ftr-472	1055	46	or	or	CCONJ
ftr-472	1055	47	of	of	ADP
ftr-472	1055	48	a	a	DET
ftr-472	1055	49	tenant	tenant	NOUN
ftr-472	1055	50	to	to	PART
ftr-472	1055	51	pay	pay	VERB
ftr-472	1055	52	rent	rent	NOUN
ftr-472	1055	53	in	in	ADP
ftr-472	1055	54	respect	respect	NOUN
ftr-472	1055	55	of	of	ADP
ftr-472	1055	56	future	future	ADJ
ftr-472	1055	57	periods	period	NOUN
ftr-472	1055	58	,	,	PUNCT
ftr-472	1055	59	which	which	PRON
ftr-472	1055	60	obviously	obviously	ADV
ftr-472	1055	61	are	be	AUX
ftr-472	1055	62	not	not	PART
ftr-472	1055	63	regarded	regard	VERB
ftr-472	1055	64	as	as	ADP
ftr-472	1055	65	liabilities	liability	NOUN
ftr-472	1055	66	for	for	ADP
ftr-472	1055	67	these	these	DET
ftr-472	1055	68	purposes	purpose	NOUN
ftr-472	1055	69	.	.	PUNCT
ftr-472	1056	1	if	if	SCONJ
ftr-472	1056	2	notional	notional	ADJ
ftr-472	1056	3	principal	principal	ADJ
ftr-472	1056	4	contracts	contract	NOUN
ftr-472	1056	5	were	be	AUX
ftr-472	1056	6	taken	take	VERB
ftr-472	1056	7	into	into	ADP
ftr-472	1056	8	account	account	NOUN
ftr-472	1056	9	as	as	ADP
ftr-472	1056	10	liabilities	liability	NOUN
ftr-472	1056	11	for	for	ADP
ftr-472	1056	12	these	these	DET
ftr-472	1056	13	purposes	purpose	NOUN
ftr-472	1056	14	,	,	PUNCT
ftr-472	1056	15	severe	severe	ADJ
ftr-472	1056	16	distortions	distortion	NOUN
ftr-472	1056	17	could	could	AUX
ftr-472	1056	18	result	result	VERB
ftr-472	1056	19	in	in	ADP
ftr-472	1056	20	the	the	DET
ftr-472	1056	21	application	application	NOUN
ftr-472	1056	22	of	of	ADP
ftr-472	1056	23	the	the	DET
ftr-472	1056	24	allocation	allocation	NOUN
ftr-472	1056	25	formula	formula	NOUN
ftr-472	1056	26	.	.	PUNCT
ftr-472	1057	1	in	in	ADP
ftr-472	1057	2	view	view	NOUN
ftr-472	1057	3	of	of	ADP
ftr-472	1057	4	the	the	DET
ftr-472	1057	5	purpose	purpose	NOUN
ftr-472	1057	6	and	and	CCONJ
ftr-472	1057	7	mechanics	mechanic	NOUN
ftr-472	1057	8	of	of	ADP
ftr-472	1057	9	the	the	DET
ftr-472	1057	10	interest	interest	NOUN
ftr-472	1057	11	allocation	allocation	NOUN
ftr-472	1057	12	regulations	regulation	NOUN
ftr-472	1057	13	,	,	PUNCT
ftr-472	1057	14	it	it	PRON
ftr-472	1057	15	seems	seem	VERB
ftr-472	1057	16	clear	clear	ADJ
ftr-472	1057	17	that	that	SCONJ
ftr-472	1057	18	notional	notional	ADJ
ftr-472	1057	19	principal	principal	ADJ
ftr-472	1057	20	contracts	contract	NOUN
ftr-472	1057	21	(	(	PUNCT
ftr-472	1057	22	as	as	ADV
ftr-472	1057	23	well	well	ADV
ftr-472	1057	24	as	as	ADP
ftr-472	1057	25	forward	forward	ADJ
ftr-472	1057	26	contracts	contract	NOUN
ftr-472	1057	27	,	,	PUNCT
ftr-472	1057	28	options	option	NOUN
ftr-472	1057	29	,	,	PUNCT
ftr-472	1057	30	and	and	CCONJ
ftr-472	1057	31	similar	similar	ADJ
ftr-472	1057	32	financial	financial	ADJ
ftr-472	1057	33	instruments	instrument	NOUN
ftr-472	1057	34	)	)	PUNCT
ftr-472	1057	35	should	should	AUX
ftr-472	1057	36	be	be	AUX
ftr-472	1057	37	treated	treat	VERB
ftr-472	1057	38	as	as	ADP
ftr-472	1057	39	assets	asset	NOUN
ftr-472	1057	40	for	for	ADP
ftr-472	1057	41	purposes	purpose	NOUN
ftr-472	1057	42	of	of	ADP
ftr-472	1057	43	the	the	DET
ftr-472	1057	44	interest	interest	NOUN
ftr-472	1057	45	allocation	allocation	NOUN
ftr-472	1057	46	regulations	regulation	NOUN
ftr-472	1057	47	if	if	SCONJ
ftr-472	1057	48	and	and	CCONJ
ftr-472	1057	49	to	to	ADP
ftr-472	1057	50	the	the	DET
ftr-472	1057	51	extent	extent	NOUN
ftr-472	1057	52	that	that	SCONJ
ftr-472	1057	53	the	the	DET
ftr-472	1057	54	bank	bank	NOUN
ftr-472	1057	55	(	(	PUNCT
ftr-472	1057	56	or	or	CCONJ
ftr-472	1057	57	other	other	ADJ
ftr-472	1057	58	non	non	ADJ
ftr-472	1057	59	-	-	ADJ
ftr-472	1057	60	u.s	u.s	PROPN
ftr-472	1057	61	.	.	PROPN
ftr-472	1057	62	taxpayer	taxpayer	PROPN
ftr-472	1057	63	)	)	PUNCT
ftr-472	1057	64	has	have	AUX
ftr-472	1057	65	a	a	DET
ftr-472	1057	66	tax	tax	NOUN
ftr-472	1057	67	basis	basis	NOUN
ftr-472	1057	68	in	in	ADP
ftr-472	1057	69	the	the	DET
ftr-472	1057	70	contracts	contract	NOUN
ftr-472	1057	71	(	(	PUNCT
ftr-472	1057	72	or	or	CCONJ
ftr-472	1057	73	other	other	ADJ
ftr-472	1057	74	instruments	instrument	NOUN
ftr-472	1057	75	)	)	PUNCT
ftr-472	1057	76	that	that	PRON
ftr-472	1057	77	is	be	AUX
ftr-472	1057	78	attributable	attributable	ADJ
ftr-472	1057	79	to	to	ADP
ftr-472	1057	80	the	the	DET
ftr-472	1057	81	expenditure	expenditure	NOUN
ftr-472	1057	82	of	of	ADP
ftr-472	1057	83	cash	cash	NOUN
ftr-472	1057	84	or	or	CCONJ
ftr-472	1057	85	other	other	ADJ
ftr-472	1057	86	property	property	NOUN
ftr-472	1057	87	(	(	PUNCT
ftr-472	1057	88	for	for	ADP
ftr-472	1057	89	example	example	NOUN
ftr-472	1057	90	,	,	PUNCT
ftr-472	1057	91	by	by	ADP
ftr-472	1057	92	reason	reason	NOUN
ftr-472	1057	93	of	of	ADP
ftr-472	1057	94	purchasing	purchase	VERB
ftr-472	1057	95	a	a	DET
ftr-472	1057	96	contract	contract	NOUN
ftr-472	1057	97	from	from	ADP
ftr-472	1057	98	another	another	DET
ftr-472	1057	99	dealer	dealer	NOUN
ftr-472	1057	100	)	)	PUNCT
ftr-472	1057	101	.	.	PUNCT
ftr-472	1058	1	it	it	PRON
ftr-472	1058	2	is	be	AUX
ftr-472	1058	3	less	less	ADV
ftr-472	1058	4	clear	clear	ADJ
ftr-472	1058	5	whether	whether	SCONJ
ftr-472	1058	6	notional	notional	ADJ
ftr-472	1058	7	principal	principal	ADJ
ftr-472	1058	8	contracts	contract	NOUN
ftr-472	1058	9	should	should	AUX
ftr-472	1058	10	be	be	AUX
ftr-472	1058	11	treated	treat	VERB
ftr-472	1058	12	as	as	ADP
ftr-472	1058	13	assets	asset	NOUN
ftr-472	1058	14	for	for	ADP
ftr-472	1058	15	these	these	DET
ftr-472	1058	16	purposes	purpose	NOUN
ftr-472	1058	17	in	in	ADP
ftr-472	1058	18	other	other	ADJ
ftr-472	1058	19	circumstances	circumstance	NOUN
ftr-472	1058	20	.	.	PUNCT
ftr-472	1059	1	in	in	ADP
ftr-472	1059	2	this	this	DET
ftr-472	1059	3	regard	regard	NOUN
ftr-472	1059	4	,	,	PUNCT
ftr-472	1059	5	the	the	DET
ftr-472	1059	6	mark	mark	NOUN
ftr-472	1059	7	-	-	PUNCT
ftr-472	1059	8	to	to	ADP
ftr-472	1059	9	-	-	PUNCT
ftr-472	1059	10	market	market	NOUN
ftr-472	1059	11	rules	rule	NOUN
ftr-472	1059	12	of	of	ADP
ftr-472	1059	13	section	section	NOUN
ftr-472	1059	14	475	475	NUM
ftr-472	1059	15	will	will	AUX
ftr-472	1059	16	dramatically	dramatically	ADV
ftr-472	1059	17	increase	increase	VERB
ftr-472	1059	18	the	the	DET
ftr-472	1059	19	number	number	NOUN
ftr-472	1059	20	of	of	ADP
ftr-472	1059	21	circumstances	circumstance	NOUN
ftr-472	1059	22	in	in	ADP
ftr-472	1059	23	which	which	PRON
ftr-472	1059	24	notional	notional	ADJ
ftr-472	1059	25	principal	principal	ADJ
ftr-472	1059	26	contracts	contract	NOUN
ftr-472	1059	27	(	(	PUNCT
ftr-472	1059	28	and	and	CCONJ
ftr-472	1059	29	similar	similar	ADJ
ftr-472	1059	30	financial	financial	ADJ
ftr-472	1059	31	instruments	instrument	NOUN
ftr-472	1059	32	)	)	PUNCT
ftr-472	1059	33	held	hold	VERB
ftr-472	1059	34	by	by	ADP
ftr-472	1059	35	a	a	DET
ftr-472	1059	36	bank	bank	NOUN
ftr-472	1059	37	will	will	AUX
ftr-472	1059	38	have	have	VERB
ftr-472	1059	39	a	a	DET
ftr-472	1059	40	tax	tax	NOUN
ftr-472	1059	41	basis	basis	NOUN
ftr-472	1059	42	(	(	PUNCT
ftr-472	1059	43	and	and	CCONJ
ftr-472	1059	44	a	a	DET
ftr-472	1059	45	fair	fair	ADJ
ftr-472	1059	46	market	market	NOUN
ftr-472	1059	47	value	value	NOUN
ftr-472	1059	48	that	that	PRON
ftr-472	1059	49	is	be	AUX
ftr-472	1059	50	determined	determine	VERB
ftr-472	1059	51	annually	annually	ADV
ftr-472	1059	52	for	for	ADP
ftr-472	1059	53	tax	tax	NOUN
ftr-472	1059	54	purposes	purpose	NOUN
ftr-472	1059	55	)	)	PUNCT
ftr-472	1059	56	.	.	PUNCT
ftr-472	1060	1	127	127	NUM
ftr-472	1060	2	.	.	PUNCT
ftr-472	1061	1	a	a	DET
ftr-472	1061	2	conventional	conventional	ADJ
ftr-472	1061	3	notional	notional	ADJ
ftr-472	1061	4	principal	principal	ADJ
ftr-472	1061	5	contract	contract	NOUN
ftr-472	1061	6	(	(	PUNCT
ftr-472	1061	7	e.g.	e.g.	ADV
ftr-472	1061	8	,	,	PUNCT
ftr-472	1061	9	an	an	DET
ftr-472	1061	10	interest	interest	NOUN
ftr-472	1061	11	rate	rate	NOUN
ftr-472	1061	12	swap	swap	NOUN
ftr-472	1061	13	that	that	PRON
ftr-472	1061	14	is	be	AUX
ftr-472	1061	15	priced	price	VERB
ftr-472	1061	16	"	"	PUNCT
ftr-472	1061	17	at	at	ADP
ftr-472	1061	18	market	market	NOUN
ftr-472	1061	19	"	"	PUNCT
ftr-472	1061	20	and	and	CCONJ
ftr-472	1061	21	provides	provide	VERB
ftr-472	1061	22	only	only	ADV
ftr-472	1061	23	for	for	ADP
ftr-472	1061	24	annual	annual	ADJ
ftr-472	1061	25	periodic	periodic	ADJ
ftr-472	1061	26	payments	payment	NOUN
ftr-472	1061	27	,	,	PUNCT
ftr-472	1061	28	without	without	ADP
ftr-472	1061	29	any	any	DET
ftr-472	1061	30	premium	premium	NOUN
ftr-472	1061	31	or	or	CCONJ
ftr-472	1061	32	nonperiodic	nonperiodic	ADJ
ftr-472	1061	33	payments	payment	NOUN
ftr-472	1061	34	)	)	PUNCT
ftr-472	1061	35	is	be	AUX
ftr-472	1061	36	a	a	DET
ftr-472	1061	37	nonexecutory	nonexecutory	ADJ
ftr-472	1061	38	contract	contract	NOUN
ftr-472	1061	39	that	that	PRON
ftr-472	1061	40	gives	give	VERB
ftr-472	1061	41	rise	rise	NOUN
ftr-472	1061	42	to	to	ADP
ftr-472	1061	43	a	a	DET
ftr-472	1061	44	corresponding	correspond	VERB
ftr-472	1061	45	liability	liability	NOUN
ftr-472	1061	46	and	and	CCONJ
ftr-472	1061	47	asset	asset	NOUN
ftr-472	1061	48	only	only	ADV
ftr-472	1061	49	to	to	ADP
ftr-472	1061	50	the	the	DET
ftr-472	1061	51	extent	extent	NOUN
ftr-472	1061	52	of	of	ADP
ftr-472	1061	53	any	any	DET
ftr-472	1061	54	accrued	accrued	ADJ
ftr-472	1061	55	but	but	CCONJ
ftr-472	1061	56	unpaid	unpaid	ADJ
ftr-472	1061	57	amounts	amount	NOUN
ftr-472	1061	58	due	due	ADJ
ftr-472	1061	59	thereunder	thereunder	NOUN
ftr-472	1061	60	.	.	PUNCT
ftr-472	1062	1	under	under	ADP
ftr-472	1062	2	regs	reg	NOUN
ftr-472	1062	3	.	.	PUNCT
ftr-472	1063	1	§	§	PROPN
ftr-472	1063	2	1.446	1.446	NUM
ftr-472	1063	3	-	-	SYM
ftr-472	1063	4	3(e	3(e	NUM
ftr-472	1063	5	)	)	PUNCT
ftr-472	1063	6	,	,	PUNCT
ftr-472	1063	7	amounts	amount	VERB
ftr-472	1063	8	under	under	ADP
ftr-472	1063	9	the	the	DET
ftr-472	1063	10	contract	contract	NOUN
ftr-472	1063	11	accrue	accrue	NOUN
ftr-472	1063	12	on	on	ADP
ftr-472	1063	13	a	a	DET
ftr-472	1063	14	daily	daily	ADJ
ftr-472	1063	15	basis	basis	NOUN
ftr-472	1063	16	,	,	PUNCT
ftr-472	1063	17	but	but	CCONJ
ftr-472	1063	18	for	for	ADP
ftr-472	1063	19	practical	practical	ADJ
ftr-472	1063	20	administrative	administrative	ADJ
ftr-472	1063	21	reasons	reason	NOUN
ftr-472	1063	22	(	(	PUNCT
ftr-472	1063	23	and	and	CCONJ
ftr-472	1063	24	because	because	SCONJ
ftr-472	1063	25	these	these	DET
ftr-472	1063	26	accrued	accrue	VERB
ftr-472	1063	27	amounts	amount	NOUN
ftr-472	1063	28	do	do	AUX
ftr-472	1063	29	not	not	PART
ftr-472	1063	30	require	require	VERB
ftr-472	1063	31	actual	actual	ADJ
ftr-472	1063	32	debt	debt	NOUN
ftr-472	1063	33	or	or	CCONJ
ftr-472	1063	34	equity	equity	NOUN
ftr-472	1063	35	funding	funding	NOUN
ftr-472	1063	36	)	)	PUNCT
ftr-472	1063	37	,	,	PUNCT
ftr-472	1063	38	it	it	PRON
ftr-472	1063	39	would	would	AUX
ftr-472	1063	40	be	be	AUX
ftr-472	1063	41	sensible	sensible	ADJ
ftr-472	1063	42	to	to	PART
ftr-472	1063	43	ignore	ignore	VERB
ftr-472	1063	44	such	such	ADJ
ftr-472	1063	45	amounts	amount	NOUN
ftr-472	1063	46	(	(	PUNCT
ftr-472	1063	47	as	as	ADP
ftr-472	1063	48	an	an	DET
ftr-472	1063	49	asset	asset	NOUN
ftr-472	1063	50	or	or	CCONJ
ftr-472	1063	51	liability	liability	NOUN
ftr-472	1063	52	)	)	PUNCT
ftr-472	1063	53	for	for	ADP
ftr-472	1063	54	purposes	purpose	NOUN
ftr-472	1063	55	of	of	ADP
ftr-472	1063	56	the	the	DET
ftr-472	1063	57	interest	interest	NOUN
ftr-472	1063	58	allocation	allocation	NOUN
ftr-472	1063	59	regulations	regulation	NOUN
ftr-472	1063	60	.	.	PUNCT
ftr-472	1064	1	immediately	immediately	ADV
ftr-472	1064	2	after	after	SCONJ
ftr-472	1064	3	each	each	DET
ftr-472	1064	4	periodic	periodic	ADJ
ftr-472	1064	5	payment	payment	NOUN
ftr-472	1064	6	is	be	AUX
ftr-472	1064	7	made	make	VERB
ftr-472	1064	8	,	,	PUNCT
ftr-472	1064	9	the	the	DET
ftr-472	1064	10	contract	contract	NOUN
ftr-472	1064	11	reverts	revert	VERB
ftr-472	1064	12	to	to	ADP
ftr-472	1064	13	being	be	AUX
ftr-472	1064	14	entirely	entirely	ADV
ftr-472	1064	15	executory	executory	ADJ
ftr-472	1064	16	.	.	PUNCT
ftr-472	1065	1	guidance	guidance	NOUN
ftr-472	1065	2	should	should	AUX
ftr-472	1065	3	be	be	AUX
ftr-472	1065	4	provided	provide	VERB
ftr-472	1065	5	as	as	ADP
ftr-472	1065	6	to	to	ADP
ftr-472	1065	7	the	the	DET
ftr-472	1065	8	extent	extent	NOUN
ftr-472	1065	9	to	to	PART
ftr-472	1065	10	which	which	PRON
ftr-472	1065	11	any	any	DET
ftr-472	1065	12	premium	premium	NOUN
ftr-472	1065	13	,	,	PUNCT
ftr-472	1065	14	embedded	embed	VERB
ftr-472	1065	15	loan	loan	NOUN
ftr-472	1065	16	,	,	PUNCT
ftr-472	1065	17	or	or	CCONJ
ftr-472	1065	18	other	other	ADJ
ftr-472	1065	19	nonperiodic	nonperiodic	ADJ
ftr-472	1065	20	payments	payment	NOUN
ftr-472	1065	21	under	under	ADP
ftr-472	1065	22	a	a	DET
ftr-472	1065	23	notional	notional	ADJ
ftr-472	1065	24	principal	principal	ADJ
ftr-472	1065	25	contract	contract	NOUN
ftr-472	1065	26	(	(	PUNCT
ftr-472	1065	27	within	within	ADP
ftr-472	1065	28	the	the	DET
ftr-472	1065	29	meaning	meaning	NOUN
ftr-472	1065	30	of	of	ADP
ftr-472	1065	31	regs	reg	NOUN
ftr-472	1065	32	.	.	PUNCT
ftr-472	1066	1	§	§	PROPN
ftr-472	1066	2	1.446	1.446	NUM
ftr-472	1066	3	-	-	SYM
ftr-472	1066	4	3(e)(3	3(e)(3	NUM
ftr-472	1066	5	)	)	PUNCT
ftr-472	1066	6	)	)	PUNCT
ftr-472	1066	7	should	should	AUX
ftr-472	1066	8	be	be	AUX
ftr-472	1066	9	treated	treat	VERB
ftr-472	1066	10	as	as	ADP
ftr-472	1066	11	giving	give	VERB
ftr-472	1066	12	rise	rise	NOUN
ftr-472	1066	13	to	to	ADP
ftr-472	1066	14	liabilities	liability	NOUN
ftr-472	1066	15	(	(	PUNCT
ftr-472	1066	16	and	and	CCONJ
ftr-472	1066	17	assets	asset	NOUN
ftr-472	1066	18	)	)	PUNCT
ftr-472	1066	19	for	for	ADP
ftr-472	1066	20	purposes	purpose	NOUN
ftr-472	1066	21	of	of	ADP
ftr-472	1066	22	the	the	DET
ftr-472	1066	23	interest	interest	NOUN
ftr-472	1066	24	allocation	allocation	NOUN
ftr-472	1066	25	regulations	regulation	NOUN
ftr-472	1066	26	.	.	PUNCT
ftr-472	1067	1	under	under	ADP
ftr-472	1067	2	general	general	ADJ
ftr-472	1067	3	tax	tax	NOUN
ftr-472	1067	4	principles	principle	NOUN
ftr-472	1067	5	,	,	PUNCT
ftr-472	1067	6	an	an	DET
ftr-472	1067	7	executory	executory	ADJ
ftr-472	1067	8	contract	contract	NOUN
ftr-472	1067	9	is	be	AUX
ftr-472	1067	10	ignored	ignore	VERB
ftr-472	1067	11	until	until	SCONJ
ftr-472	1067	12	performance	performance	NOUN
ftr-472	1067	13	occurs	occur	VERB
ftr-472	1067	14	.	.	PUNCT
ftr-472	1068	1	e.g.	e.g.	ADV
ftr-472	1068	2	,	,	PUNCT
ftr-472	1068	3	lucas	lucas	PROPN
ftr-472	1068	4	v.	v.	PROPN
ftr-472	1068	5	north	north	PROPN
ftr-472	1068	6	texas	texas	PROPN
ftr-472	1068	7	lumber	lumber	PROPN
ftr-472	1068	8	co.	co.	PROPN
ftr-472	1068	9	,	,	PUNCT
ftr-472	1068	10	281	281	NUM
ftr-472	1068	11	u.s	u.s	PROPN
ftr-472	1068	12	.	.	PROPN
ftr-472	1068	13	11	11	NUM
ftr-472	1068	14	(	(	PUNCT
ftr-472	1068	15	1930	1930	NUM
ftr-472	1068	16	)	)	PUNCT
ftr-472	1068	17	(	(	PUNCT
ftr-472	1068	18	holding	hold	VERB
ftr-472	1068	19	taxpayer	taxpayer	NOUN
ftr-472	1068	20	does	do	AUX
ftr-472	1068	21	not	not	PART
ftr-472	1068	22	realize	realize	VERB
ftr-472	1068	23	gain	gain	NOUN
ftr-472	1068	24	upon	upon	SCONJ
ftr-472	1068	25	entering	enter	VERB
ftr-472	1068	26	into	into	ADP
ftr-472	1068	27	an	an	DET
ftr-472	1068	28	executory	executory	ADJ
ftr-472	1068	29	contract	contract	NOUN
ftr-472	1068	30	to	to	PART
ftr-472	1068	31	sell	sell	VERB
ftr-472	1068	32	property	property	NOUN
ftr-472	1068	33	)	)	PUNCT
ftr-472	1068	34	;	;	PUNCT
ftr-472	1069	1	hallack	hallack	PROPN
ftr-472	1069	2	&	&	CCONJ
ftr-472	1069	3	howard	howard	PROPN
ftr-472	1069	4	lumber	lumber	PROPN
ftr-472	1069	5	co.	co.	PROPN
ftr-472	1070	1	v.	v.	ADP
ftr-472	1070	2	commissioner	commissioner	PROPN
ftr-472	1070	3	,	,	PUNCT
ftr-472	1070	4	18	18	NUM
ftr-472	1070	5	b.t.a	b.t.a	NOUN
ftr-472	1070	6	.	.	PROPN
ftr-472	1070	7	954	954	NUM
ftr-472	1070	8	(	(	PUNCT
ftr-472	1070	9	1930	1930	NUM
ftr-472	1070	10	)	)	PUNCT
ftr-472	1070	11	(	(	PUNCT
ftr-472	1070	12	holding	hold	VERB
ftr-472	1070	13	taxpayer	taxpayer	NOUN
ftr-472	1070	14	does	do	AUX
ftr-472	1070	15	not	not	PART
ftr-472	1070	16	incur	incur	VERB
ftr-472	1070	17	a	a	DET
ftr-472	1070	18	deductible	deductible	ADJ
ftr-472	1070	19	expense	expense	NOUN
ftr-472	1070	20	upon	upon	SCONJ
ftr-472	1070	21	entering	enter	VERB
ftr-472	1070	22	into	into	ADP
ftr-472	1070	23	an	an	DET
ftr-472	1070	24	executory	executory	ADJ
ftr-472	1070	25	contract	contract	NOUN
ftr-472	1070	26	calling	call	VERB
ftr-472	1070	27	for	for	SCONJ
ftr-472	1070	28	the	the	DET
ftr-472	1070	29	other	other	ADJ
ftr-472	1070	30	party	party	NOUN
ftr-472	1070	31	to	to	PART
ftr-472	1070	32	perform	perform	VERB
ftr-472	1070	33	services	service	NOUN
ftr-472	1070	34	)	)	PUNCT
ftr-472	1070	35	;	;	PUNCT
ftr-472	1070	36	rev	rev	PROPN
ftr-472	1070	37	.	.	PROPN
ftr-472	1070	38	rul	rul	PROPN
ftr-472	1070	39	.	.	PUNCT
ftr-472	1071	1	57	57	NUM
ftr-472	1071	2	-	-	SYM
ftr-472	1071	3	29	29	NUM
ftr-472	1071	4	,	,	PUNCT
ftr-472	1071	5	1957	1957	NUM
ftr-472	1071	6	-	-	SYM
ftr-472	1071	7	1	1	NUM
ftr-472	1071	8	c.b	c.b	PROPN
ftr-472	1071	9	.	.	PROPN
ftr-472	1071	10	519	519	NUM
ftr-472	1071	11	(	(	PUNCT
ftr-472	1071	12	holding	hold	VERB
ftr-472	1071	13	taxpayer	taxpayer	NOUN
ftr-472	1071	14	's	's	PART
ftr-472	1071	15	obligations	obligation	NOUN
ftr-472	1071	16	under	under	ADP
ftr-472	1071	17	an	an	DET
ftr-472	1071	18	executory	executory	ADJ
ftr-472	1071	19	contract	contract	NOUN
ftr-472	1071	20	are	be	AUX
ftr-472	1071	21	ignored	ignore	VERB
ftr-472	1071	22	prior	prior	ADV
ftr-472	1071	23	to	to	ADP
ftr-472	1071	24	performance	performance	NOUN
ftr-472	1071	25	for	for	ADP
ftr-472	1071	26	purposes	purpose	NOUN
ftr-472	1071	27	of	of	ADP
ftr-472	1071	28	determining	determine	VERB
ftr-472	1071	29	taxpayer	taxpayer	NOUN
ftr-472	1071	30	's	's	PART
ftr-472	1071	31	basis	basis	NOUN
ftr-472	1071	32	in	in	ADP
ftr-472	1071	33	the	the	DET
ftr-472	1071	34	contract	contract	NOUN
ftr-472	1071	35	)	)	PUNCT
ftr-472	1071	36	.	.	PUNCT
ftr-472	1072	1	notwithstanding	notwithstanding	ADP
ftr-472	1072	2	that	that	PRON
ftr-472	1072	3	notional	notional	ADJ
ftr-472	1072	4	principal	principal	ADJ
ftr-472	1072	5	contracts	contract	NOUN
ftr-472	1072	6	are	be	AUX
ftr-472	1072	7	largely	largely	ADV
ftr-472	1072	8	executory	executory	ADJ
ftr-472	1072	9	contracts	contract	NOUN
ftr-472	1072	10	and	and	CCONJ
ftr-472	1072	11	,	,	PUNCT
ftr-472	1072	12	it	it	PRON
ftr-472	1072	13	is	be	AUX
ftr-472	1072	14	submitted	submit	VERB
ftr-472	1072	15	,	,	PUNCT
ftr-472	1072	16	should	should	AUX
ftr-472	1072	17	not	not	PART
ftr-472	1072	18	be	be	AUX
ftr-472	1072	19	treated	treat	VERB
ftr-472	1072	20	as	as	ADP
ftr-472	1072	21	liabilities	liability	NOUN
ftr-472	1072	22	or	or	CCONJ
ftr-472	1072	23	(	(	PUNCT
ftr-472	1072	24	subject	subject	ADJ
ftr-472	1072	25	to	to	ADP
ftr-472	1072	26	certain	certain	ADJ
ftr-472	1072	27	exceptions	exception	NOUN
ftr-472	1072	28	)	)	PUNCT
ftr-472	1072	29	as	as	SCONJ
ftr-472	1072	30	assets	asset	NOUN
ftr-472	1072	31	for	for	ADP
ftr-472	1072	32	purposes	purpose	NOUN
ftr-472	1072	33	of	of	ADP
ftr-472	1072	34	the	the	DET
ftr-472	1072	35	interest	interest	NOUN
ftr-472	1072	36	allocation	allocation	NOUN
ftr-472	1072	37	regulations	regulation	NOUN
ftr-472	1072	38	,	,	PUNCT
ftr-472	1072	39	in	in	ADP
ftr-472	1072	40	other	other	ADJ
ftr-472	1072	41	contexts	contexts	NOUN
ftr-472	1072	42	,	,	PUNCT
ftr-472	1072	43	it	it	PRON
ftr-472	1072	44	may	may	AUX
ftr-472	1072	45	be	be	AUX
ftr-472	1072	46	appropriate	appropriate	ADJ
ftr-472	1072	47	to	to	PART
ftr-472	1072	48	treat	treat	VERB
ftr-472	1072	49	them	they	PRON
ftr-472	1072	50	as	as	ADP
ftr-472	1072	51	real	real	ADJ
ftr-472	1072	52	positions	position	NOUN
ftr-472	1072	53	.	.	PUNCT
ftr-472	1073	1	see	see	VERB
ftr-472	1073	2	,	,	PUNCT
ftr-472	1073	3	e.g.	e.g.	ADV
ftr-472	1073	4	,	,	PUNCT
ftr-472	1073	5	regs	reg	NOUN
ftr-472	1073	6	.	.	PUNCT
ftr-472	1074	1	§	§	PROPN
ftr-472	1074	2	1.1092(d)-1(c	1.1092(d)-1(c	NUM
ftr-472	1074	3	)	)	PUNCT
ftr-472	1074	4	(	(	PUNCT
ftr-472	1074	5	treating	treat	VERB
ftr-472	1074	6	such	such	ADJ
ftr-472	1074	7	contracts	contract	NOUN
ftr-472	1074	8	as	as	ADP
ftr-472	1074	9	an	an	DET
ftr-472	1074	10	interest	interest	NOUN
ftr-472	1074	11	in	in	ADP
ftr-472	1074	12	personal	personal	ADJ
ftr-472	1074	13	property	property	NOUN
ftr-472	1074	14	for	for	ADP
ftr-472	1074	15	purposes	purpose	NOUN
ftr-472	1074	16	of	of	ADP
ftr-472	1074	17	the	the	DET
ftr-472	1074	18	straddle	straddle	NOUN
ftr-472	1074	19	rules	rule	NOUN
ftr-472	1074	20	)	)	PUNCT
ftr-472	1074	21	.	.	PUNCT
ftr-472	1075	1	[	[	X
ftr-472	1075	2	vol	vol	NOUN
ftr-472	1075	3	.	.	PUNCT
ftr-472	1075	4	2:1	2:1	NUM
ftr-472	1075	5	1994	1994	NUM
ftr-472	1075	6	)	)	PUNCT
ftr-472	1075	7	u.s	u.s	PROPN
ftr-472	1075	8	.	.	PROPN
ftr-472	1075	9	federal	federal	ADJ
ftr-472	1075	10	income	income	NOUN
ftr-472	1075	11	taxation	taxation	NOUN
ftr-472	1075	12	of	of	ADP
ftr-472	1075	13	u.s	u.s	PROPN
ftr-472	1075	14	.	.	PROPN
ftr-472	1075	15	branches	branch	NOUN
ftr-472	1075	16	of	of	ADP
ftr-472	1075	17	foreign	foreign	ADJ
ftr-472	1075	18	banks	bank	NOUN
ftr-472	1075	19	55	55	NUM
ftr-472	1075	20	on	on	ADP
ftr-472	1075	21	one	one	NUM
ftr-472	1075	22	hand	hand	NOUN
ftr-472	1075	23	,	,	PUNCT
ftr-472	1075	24	taking	take	VERB
ftr-472	1075	25	the	the	DET
ftr-472	1075	26	mark	mark	NOUN
ftr-472	1075	27	-	-	PUNCT
ftr-472	1075	28	to	to	ADP
ftr-472	1075	29	-	-	PUNCT
ftr-472	1075	30	market	market	NOUN
ftr-472	1075	31	basis	basis	NOUN
ftr-472	1075	32	(	(	PUNCT
ftr-472	1075	33	or	or	CCONJ
ftr-472	1075	34	,	,	PUNCT
ftr-472	1075	35	if	if	SCONJ
ftr-472	1075	36	elected	elect	VERB
ftr-472	1075	37	,	,	PUNCT
ftr-472	1075	38	fair	fair	ADJ
ftr-472	1075	39	market	market	NOUN
ftr-472	1075	40	value	value	NOUN
ftr-472	1075	41	)	)	PUNCT
ftr-472	1075	42	of	of	ADP
ftr-472	1075	43	such	such	ADJ
ftr-472	1075	44	contracts	contract	NOUN
ftr-472	1075	45	and	and	CCONJ
ftr-472	1075	46	instruments	instrument	NOUN
ftr-472	1075	47	into	into	ADP
ftr-472	1075	48	account	account	NOUN
ftr-472	1075	49	would	would	AUX
ftr-472	1075	50	be	be	AUX
ftr-472	1075	51	consistent	consistent	ADJ
ftr-472	1075	52	with	with	ADP
ftr-472	1075	53	the	the	DET
ftr-472	1075	54	treatment	treatment	NOUN
ftr-472	1075	55	of	of	ADP
ftr-472	1075	56	securities	security	NOUN
ftr-472	1075	57	for	for	ADP
ftr-472	1075	58	these	these	DET
ftr-472	1075	59	purposes	purpose	NOUN
ftr-472	1075	60	.	.	PUNCT
ftr-472	1075	61	'	'	PUNCT
ftr-472	1076	1	the	the	DET
ftr-472	1076	2	potential	potential	NOUN
ftr-472	1076	3	for	for	ADP
ftr-472	1076	4	distortion	distortion	NOUN
ftr-472	1076	5	would	would	AUX
ftr-472	1076	6	be	be	AUX
ftr-472	1076	7	diminished	diminish	VERB
ftr-472	1076	8	if	if	SCONJ
ftr-472	1076	9	,	,	PUNCT
ftr-472	1076	10	for	for	ADP
ftr-472	1076	11	purposes	purpose	NOUN
ftr-472	1076	12	of	of	ADP
ftr-472	1076	13	the	the	DET
ftr-472	1076	14	interest	interest	NOUN
ftr-472	1076	15	allocation	allocation	NOUN
ftr-472	1076	16	regulations	regulation	NOUN
ftr-472	1076	17	,	,	PUNCT
ftr-472	1076	18	banks	bank	NOUN
ftr-472	1076	19	are	be	AUX
ftr-472	1076	20	also	also	ADV
ftr-472	1076	21	permitted	permit	VERB
ftr-472	1076	22	to	to	PART
ftr-472	1076	23	mark	mark	VERB
ftr-472	1076	24	-	-	PUNCT
ftr-472	1076	25	to	to	ADP
ftr-472	1076	26	-	-	PUNCT
ftr-472	1076	27	market	market	VERB
ftr-472	1076	28	their	their	PRON
ftr-472	1076	29	contracts	contract	NOUN
ftr-472	1076	30	,	,	PUNCT
ftr-472	1076	31	instruments	instrument	NOUN
ftr-472	1076	32	,	,	PUNCT
ftr-472	1076	33	and	and	CCONJ
ftr-472	1076	34	securities	security	NOUN
ftr-472	1076	35	that	that	PRON
ftr-472	1076	36	are	be	AUX
ftr-472	1076	37	not	not	PART
ftr-472	1076	38	attributable	attributable	ADJ
ftr-472	1076	39	to	to	ADP
ftr-472	1076	40	their	their	PRON
ftr-472	1076	41	u.s	u.s	PROPN
ftr-472	1076	42	.	.	PROPN
ftr-472	1076	43	branch	branch	NOUN
ftr-472	1076	44	.	.	PUNCT
ftr-472	1077	1	on	on	ADP
ftr-472	1077	2	the	the	DET
ftr-472	1077	3	other	other	ADJ
ftr-472	1077	4	hand	hand	NOUN
ftr-472	1077	5	,	,	PUNCT
ftr-472	1077	6	requiring	require	VERB
ftr-472	1077	7	non	non	ADJ
ftr-472	1077	8	-	-	ADJ
ftr-472	1077	9	u.s	u.s	ADJ
ftr-472	1077	10	.	.	PROPN
ftr-472	1077	11	positions	position	NOUN
ftr-472	1077	12	to	to	PART
ftr-472	1077	13	be	be	AUX
ftr-472	1077	14	marked	mark	VERB
ftr-472	1077	15	-	-	PUNCT
ftr-472	1077	16	to	to	ADP
ftr-472	1077	17	-	-	PUNCT
ftr-472	1077	18	market	market	NOUN
ftr-472	1077	19	would	would	AUX
ftr-472	1077	20	increase	increase	VERB
ftr-472	1077	21	administrative	administrative	ADJ
ftr-472	1077	22	complexities	complexity	NOUN
ftr-472	1077	23	,	,	PUNCT
ftr-472	1077	24	especially	especially	ADV
ftr-472	1077	25	if	if	SCONJ
ftr-472	1077	26	this	this	PRON
ftr-472	1077	27	must	must	AUX
ftr-472	1077	28	be	be	AUX
ftr-472	1077	29	performed	perform	VERB
ftr-472	1077	30	at	at	ADP
ftr-472	1077	31	the	the	DET
ftr-472	1077	32	most	most	ADV
ftr-472	1077	33	frequent	frequent	ADJ
ftr-472	1077	34	regular	regular	ADJ
ftr-472	1077	35	intervals	interval	NOUN
ftr-472	1077	36	for	for	ADP
ftr-472	1077	37	which	which	PRON
ftr-472	1077	38	data	datum	NOUN
ftr-472	1077	39	are	be	AUX
ftr-472	1077	40	reasonably	reasonably	ADV
ftr-472	1077	41	available.129	available.129	ADJ
ftr-472	1077	42	moreover	moreover	ADV
ftr-472	1077	43	,	,	PUNCT
ftr-472	1077	44	because	because	SCONJ
ftr-472	1077	45	the	the	DET
ftr-472	1077	46	tax	tax	NOUN
ftr-472	1077	47	basis	basis	NOUN
ftr-472	1077	48	that	that	PRON
ftr-472	1077	49	results	result	VERB
ftr-472	1077	50	from	from	ADP
ftr-472	1077	51	the	the	DET
ftr-472	1077	52	application	application	NOUN
ftr-472	1077	53	of	of	ADP
ftr-472	1077	54	section	section	NOUN
ftr-472	1077	55	475	475	NUM
ftr-472	1077	56	is	be	AUX
ftr-472	1077	57	not	not	PART
ftr-472	1077	58	attributable	attributable	ADJ
ftr-472	1077	59	to	to	ADP
ftr-472	1077	60	any	any	DET
ftr-472	1077	61	actual	actual	ADJ
ftr-472	1077	62	equity	equity	NOUN
ftr-472	1077	63	or	or	CCONJ
ftr-472	1077	64	debt	debt	NOUN
ftr-472	1077	65	funding	funding	NOUN
ftr-472	1077	66	,	,	PUNCT
ftr-472	1077	67	it	it	PRON
ftr-472	1077	68	would	would	AUX
ftr-472	1077	69	not	not	PART
ftr-472	1077	70	advance	advance	VERB
ftr-472	1077	71	the	the	DET
ftr-472	1077	72	objectives	objective	NOUN
ftr-472	1077	73	of	of	ADP
ftr-472	1077	74	the	the	DET
ftr-472	1077	75	interest	interest	NOUN
ftr-472	1077	76	allocation	allocation	NOUN
ftr-472	1077	77	regulations	regulation	NOUN
ftr-472	1077	78	to	to	PART
ftr-472	1077	79	take	take	VERB
ftr-472	1077	80	such	such	ADJ
ftr-472	1077	81	basis	basis	NOUN
ftr-472	1077	82	into	into	ADP
ftr-472	1077	83	account	account	NOUN
ftr-472	1077	84	.	.	PUNCT
ftr-472	1078	1	indeed	indeed	ADV
ftr-472	1078	2	,	,	PUNCT
ftr-472	1078	3	unnecessary	unnecessary	ADJ
ftr-472	1078	4	distortions	distortion	NOUN
ftr-472	1078	5	would	would	AUX
ftr-472	1078	6	be	be	AUX
ftr-472	1078	7	created	create	VERB
ftr-472	1078	8	if	if	SCONJ
ftr-472	1078	9	and	and	CCONJ
ftr-472	1078	10	to	to	ADP
ftr-472	1078	11	the	the	DET
ftr-472	1078	12	extent	extent	NOUN
ftr-472	1078	13	that	that	SCONJ
ftr-472	1078	14	the	the	DET
ftr-472	1078	15	ratio	ratio	NOUN
ftr-472	1078	16	of	of	ADP
ftr-472	1078	17	u.s	u.s	PROPN
ftr-472	1078	18	.	.	PROPN
ftr-472	1078	19	to	to	ADP
ftr-472	1078	20	foreign	foreign	ADJ
ftr-472	1078	21	assets	asset	NOUN
ftr-472	1078	22	is	be	AUX
ftr-472	1078	23	materially	materially	ADV
ftr-472	1078	24	changed	change	VERB
ftr-472	1078	25	as	as	ADP
ftr-472	1078	26	a	a	DET
ftr-472	1078	27	result	result	NOUN
ftr-472	1078	28	of	of	ADP
ftr-472	1078	29	these	these	DET
ftr-472	1078	30	contracts	contract	NOUN
ftr-472	1078	31	and	and	CCONJ
ftr-472	1078	32	instruments	instrument	NOUN
ftr-472	1078	33	being	be	AUX
ftr-472	1078	34	taken	take	VERB
ftr-472	1078	35	into	into	ADP
ftr-472	1078	36	account	account	NOUN
ftr-472	1078	37	.	.	PUNCT
ftr-472	1079	1	30	30	NUM
ftr-472	1080	1	the	the	DET
ftr-472	1080	2	preamble	preamble	NOUN
ftr-472	1080	3	to	to	ADP
ftr-472	1080	4	the	the	DET
ftr-472	1080	5	1992	1992	NUM
ftr-472	1080	6	proposed	propose	VERB
ftr-472	1080	7	regulations	regulation	NOUN
ftr-472	1080	8	requests	request	VERB
ftr-472	1080	9	comments	comment	NOUN
ftr-472	1080	10	on	on	ADP
ftr-472	1080	11	the	the	DET
ftr-472	1080	12	coordination	coordination	NOUN
ftr-472	1080	13	of	of	ADP
ftr-472	1080	14	the	the	DET
ftr-472	1080	15	interest	interest	NOUN
ftr-472	1080	16	allocation	allocation	NOUN
ftr-472	1080	17	regulations	regulation	NOUN
ftr-472	1080	18	with	with	ADP
ftr-472	1080	19	section	section	NOUN
ftr-472	1080	20	864(c)(7	864(c)(7	NUM
ftr-472	1080	21	)	)	PUNCT
ftr-472	1080	22	and	and	CCONJ
ftr-472	1080	23	regulations	regulation	NOUN
ftr-472	1080	24	section	section	NOUN
ftr-472	1080	25	1.988	1.988	NUM
ftr-472	1080	26	-	-	SYM
ftr-472	1080	27	l(a)(10	l(a)(10	NOUN
ftr-472	1080	28	)	)	PUNCT
ftr-472	1080	29	,	,	PUNCT
ftr-472	1080	30	which	which	PRON
ftr-472	1080	31	"	"	PUNCT
ftr-472	1080	32	potentially	potentially	ADV
ftr-472	1080	33	apply	apply	VERB
ftr-472	1080	34	to	to	ADP
ftr-472	1080	35	the	the	DET
ftr-472	1080	36	interbranch	interbranch	NOUN
ftr-472	1080	37	transfer	transfer	NOUN
ftr-472	1080	38	of	of	ADP
ftr-472	1080	39	third	third	ADJ
ftr-472	1080	40	party	party	NOUN
ftr-472	1080	41	liabilities	liability	NOUN
ftr-472	1080	42	and	and	CCONJ
ftr-472	1080	43	hedges	hedge	NOUN
ftr-472	1080	44	(	(	PUNCT
ftr-472	1080	45	which	which	PRON
ftr-472	1080	46	in	in	ADP
ftr-472	1080	47	theory	theory	NOUN
ftr-472	1080	48	128	128	NUM
ftr-472	1080	49	.	.	PUNCT
ftr-472	1081	1	if	if	SCONJ
ftr-472	1081	2	notional	notional	ADJ
ftr-472	1081	3	principal	principal	ADJ
ftr-472	1081	4	contracts	contract	NOUN
ftr-472	1081	5	and	and	CCONJ
ftr-472	1081	6	other	other	ADJ
ftr-472	1081	7	financial	financial	ADJ
ftr-472	1081	8	instruments	instrument	NOUN
ftr-472	1081	9	are	be	AUX
ftr-472	1081	10	taken	take	VERB
ftr-472	1081	11	into	into	ADP
ftr-472	1081	12	account	account	NOUN
ftr-472	1081	13	as	as	ADP
ftr-472	1081	14	assets	asset	NOUN
ftr-472	1081	15	for	for	ADP
ftr-472	1081	16	purposes	purpose	NOUN
ftr-472	1081	17	of	of	ADP
ftr-472	1081	18	the	the	DET
ftr-472	1081	19	interest	interest	NOUN
ftr-472	1081	20	allocation	allocation	NOUN
ftr-472	1081	21	regulations	regulation	NOUN
ftr-472	1081	22	,	,	PUNCT
ftr-472	1081	23	it	it	PRON
ftr-472	1081	24	would	would	AUX
ftr-472	1081	25	be	be	AUX
ftr-472	1081	26	necessary	necessary	ADJ
ftr-472	1081	27	to	to	PART
ftr-472	1081	28	provide	provide	VERB
ftr-472	1081	29	appropriate	appropriate	ADJ
ftr-472	1081	30	rules	rule	NOUN
ftr-472	1081	31	for	for	ADP
ftr-472	1081	32	positions	position	NOUN
ftr-472	1081	33	that	that	PRON
ftr-472	1081	34	have	have	VERB
ftr-472	1081	35	negative	negative	ADJ
ftr-472	1081	36	value	value	NOUN
ftr-472	1081	37	to	to	ADP
ftr-472	1081	38	the	the	DET
ftr-472	1081	39	bank	bank	NOUN
ftr-472	1081	40	.	.	PUNCT
ftr-472	1082	1	under	under	ADP
ftr-472	1082	2	which	which	PRON
ftr-472	1082	3	such	such	ADJ
ftr-472	1082	4	negative	negative	ADJ
ftr-472	1082	5	value	value	NOUN
ftr-472	1082	6	would	would	AUX
ftr-472	1082	7	presumably	presumably	ADV
ftr-472	1082	8	be	be	AUX
ftr-472	1082	9	netted	net	VERB
ftr-472	1082	10	against	against	ADP
ftr-472	1082	11	the	the	DET
ftr-472	1082	12	basis	basis	NOUN
ftr-472	1082	13	(	(	PUNCT
ftr-472	1082	14	or	or	CCONJ
ftr-472	1082	15	value	value	NOUN
ftr-472	1082	16	)	)	PUNCT
ftr-472	1082	17	of	of	ADP
ftr-472	1082	18	other	other	ADJ
ftr-472	1082	19	positions	position	NOUN
ftr-472	1082	20	.	.	PUNCT
ftr-472	1083	1	in	in	ADP
ftr-472	1083	2	addition	addition	NOUN
ftr-472	1083	3	,	,	PUNCT
ftr-472	1083	4	if	if	SCONJ
ftr-472	1083	5	such	such	ADJ
ftr-472	1083	6	assets	asset	NOUN
ftr-472	1083	7	are	be	AUX
ftr-472	1083	8	taken	take	VERB
ftr-472	1083	9	into	into	ADP
ftr-472	1083	10	account	account	NOUN
ftr-472	1083	11	for	for	ADP
ftr-472	1083	12	these	these	DET
ftr-472	1083	13	purposes	purpose	NOUN
ftr-472	1083	14	and	and	CCONJ
ftr-472	1083	15	if	if	SCONJ
ftr-472	1083	16	revised	revise	VERB
ftr-472	1083	17	rules	rule	NOUN
ftr-472	1083	18	for	for	ADP
ftr-472	1083	19	determining	determine	VERB
ftr-472	1083	20	eci	eci	PROPN
ftr-472	1083	21	from	from	ADP
ftr-472	1083	22	global	global	ADJ
ftr-472	1083	23	trading	trading	NOUN
ftr-472	1083	24	activities	activity	NOUN
ftr-472	1083	25	involving	involve	VERB
ftr-472	1083	26	such	such	ADJ
ftr-472	1083	27	assets	asset	NOUN
ftr-472	1083	28	are	be	AUX
ftr-472	1083	29	adopted	adopt	VERB
ftr-472	1083	30	as	as	ADP
ftr-472	1083	31	suggested	suggest	VERB
ftr-472	1083	32	supra	supra	PROPN
ftr-472	1083	33	part	part	PROPN
ftr-472	1083	34	ilc	ilc	PROPN
ftr-472	1083	35	,	,	PUNCT
ftr-472	1083	36	then	then	ADV
ftr-472	1083	37	for	for	ADP
ftr-472	1083	38	purposes	purpose	NOUN
ftr-472	1083	39	of	of	ADP
ftr-472	1083	40	the	the	DET
ftr-472	1083	41	interest	interest	NOUN
ftr-472	1083	42	allocation	allocation	NOUN
ftr-472	1083	43	regulations	regulation	NOUN
ftr-472	1083	44	,	,	PUNCT
ftr-472	1083	45	the	the	DET
ftr-472	1083	46	assets	asset	NOUN
ftr-472	1083	47	associated	associate	VERB
ftr-472	1083	48	with	with	ADP
ftr-472	1083	49	such	such	ADJ
ftr-472	1083	50	global	global	ADJ
ftr-472	1083	51	trading	trading	NOUN
ftr-472	1083	52	activities	activity	NOUN
ftr-472	1083	53	should	should	AUX
ftr-472	1083	54	be	be	AUX
ftr-472	1083	55	treated	treat	VERB
ftr-472	1083	56	as	as	ADP
ftr-472	1083	57	u.s	u.s	PROPN
ftr-472	1083	58	.	.	PROPN
ftr-472	1083	59	assets	asset	NOUN
ftr-472	1083	60	to	to	ADP
ftr-472	1083	61	the	the	DET
ftr-472	1083	62	extent	extent	NOUN
ftr-472	1083	63	of	of	ADP
ftr-472	1083	64	the	the	DET
ftr-472	1083	65	proportion	proportion	NOUN
ftr-472	1083	66	of	of	ADP
ftr-472	1083	67	the	the	DET
ftr-472	1083	68	income	income	NOUN
ftr-472	1083	69	from	from	ADP
ftr-472	1083	70	those	those	DET
ftr-472	1083	71	assets	asset	NOUN
ftr-472	1083	72	that	that	PRON
ftr-472	1083	73	is	be	AUX
ftr-472	1083	74	treated	treat	VERB
ftr-472	1083	75	as	as	ADP
ftr-472	1083	76	eci	eci	PROPN
ftr-472	1083	77	.	.	PUNCT
ftr-472	1084	1	this	this	DET
ftr-472	1084	2	approach	approach	NOUN
ftr-472	1084	3	.	.	PUNCT
ftr-472	1085	1	it	it	PRON
ftr-472	1085	2	is	be	AUX
ftr-472	1085	3	submitted	submit	VERB
ftr-472	1085	4	,	,	PUNCT
ftr-472	1085	5	is	be	AUX
ftr-472	1085	6	consistent	consistent	ADJ
ftr-472	1085	7	with	with	ADP
ftr-472	1085	8	the	the	DET
ftr-472	1085	9	general	general	ADJ
ftr-472	1085	10	approach	approach	NOUN
ftr-472	1085	11	of	of	ADP
ftr-472	1085	12	the	the	DET
ftr-472	1085	13	code	code	NOUN
ftr-472	1085	14	and	and	CCONJ
ftr-472	1085	15	regulations	regulation	NOUN
ftr-472	1085	16	to	to	ADP
ftr-472	1085	17	interrelating	interrelate	VERB
ftr-472	1085	18	income	income	NOUN
ftr-472	1085	19	and	and	CCONJ
ftr-472	1085	20	balance	balance	NOUN
ftr-472	1085	21	sheet	sheet	NOUN
ftr-472	1085	22	items	item	NOUN
ftr-472	1085	23	for	for	ADP
ftr-472	1085	24	purposes	purpose	NOUN
ftr-472	1085	25	of	of	ADP
ftr-472	1085	26	coordinating	coordinate	VERB
ftr-472	1085	27	eci	eci	PROPN
ftr-472	1085	28	.	.	PUNCT
ftr-472	1086	1	the	the	DET
ftr-472	1086	2	interest	interest	NOUN
ftr-472	1086	3	allocation	allocation	NOUN
ftr-472	1086	4	regulations	regulation	NOUN
ftr-472	1086	5	,	,	PUNCT
ftr-472	1086	6	the	the	DET
ftr-472	1086	7	bpt	bpt	NOUN
ftr-472	1086	8	,	,	PUNCT
ftr-472	1086	9	and	and	CCONJ
ftr-472	1086	10	the	the	DET
ftr-472	1086	11	blit	blit	NOUN
ftr-472	1086	12	(	(	PUNCT
ftr-472	1086	13	discussed	discuss	VERB
ftr-472	1086	14	infra	infra	NOUN
ftr-472	1086	15	parts	part	NOUN
ftr-472	1086	16	iv.b	iv.b	NOUN
ftr-472	1086	17	and	and	CCONJ
ftr-472	1086	18	v	v	NOUN
ftr-472	1086	19	)	)	PUNCT
ftr-472	1086	20	.	.	PUNCT
ftr-472	1087	1	and	and	CCONJ
ftr-472	1087	2	should	should	AUX
ftr-472	1087	3	not	not	PART
ftr-472	1087	4	be	be	AUX
ftr-472	1087	5	considered	consider	VERB
ftr-472	1087	6	inconsistent	inconsistent	ADJ
ftr-472	1087	7	with	with	ADP
ftr-472	1087	8	§	§	PROPN
ftr-472	1087	9	864(e)(2	864(e)(2	NUM
ftr-472	1087	10	)	)	PUNCT
ftr-472	1087	11	,	,	PUNCT
ftr-472	1087	12	which	which	PRON
ftr-472	1087	13	provides	provide	VERB
ftr-472	1087	14	that	that	SCONJ
ftr-472	1087	15	interest	interest	NOUN
ftr-472	1087	16	expense	expense	NOUN
ftr-472	1087	17	must	must	AUX
ftr-472	1087	18	be	be	AUX
ftr-472	1087	19	allocated	allocate	VERB
ftr-472	1087	20	on	on	ADP
ftr-472	1087	21	the	the	DET
ftr-472	1087	22	basis	basis	NOUN
ftr-472	1087	23	of	of	ADP
ftr-472	1087	24	assets	asset	NOUN
ftr-472	1087	25	rather	rather	ADV
ftr-472	1087	26	than	than	ADP
ftr-472	1087	27	gross	gross	ADJ
ftr-472	1087	28	income	income	NOUN
ftr-472	1087	29	.	.	PUNCT
ftr-472	1088	1	a	a	DET
ftr-472	1088	2	similar	similar	ADJ
ftr-472	1088	3	approach	approach	NOUN
ftr-472	1088	4	should	should	AUX
ftr-472	1088	5	apply	apply	VERB
ftr-472	1088	6	for	for	ADP
ftr-472	1088	7	purposes	purpose	NOUN
ftr-472	1088	8	of	of	ADP
ftr-472	1088	9	the	the	DET
ftr-472	1088	10	branch	branch	NOUN
ftr-472	1088	11	profits	profit	VERB
ftr-472	1088	12	tax	tax	NOUN
ftr-472	1088	13	.	.	PUNCT
ftr-472	1089	1	see	see	VERB
ftr-472	1089	2	supra	supra	PROPN
ftr-472	1089	3	note	note	PROPN
ftr-472	1089	4	91	91	NUM
ftr-472	1089	5	.	.	PUNCT
ftr-472	1090	1	129	129	NUM
ftr-472	1090	2	.	.	PUNCT
ftr-472	1091	1	see	see	VERB
ftr-472	1091	2	regs	reg	NOUN
ftr-472	1091	3	.	.	PUNCT
ftr-472	1092	1	§	§	PROPN
ftr-472	1092	2	1.882	1.882	NUM
ftr-472	1092	3	-	-	SYM
ftr-472	1092	4	5(a)(4	5(a)(4	NUM
ftr-472	1092	5	)	)	PUNCT
ftr-472	1092	6	;	;	PUNCT
ftr-472	1093	1	prop	prop	NOUN
ftr-472	1093	2	.	.	PUNCT
ftr-472	1093	3	regs	regs	PROPN
ftr-472	1093	4	.	.	PUNCT
ftr-472	1094	1	§	§	PROPN
ftr-472	1094	2	§	§	PROPN
ftr-472	1094	3	1.882	1.882	NUM
ftr-472	1094	4	-	-	SYM
ftr-472	1094	5	5(b)(3	5(b)(3	NUM
ftr-472	1094	6	)	)	PUNCT
ftr-472	1094	7	,	,	PUNCT
ftr-472	1094	8	(	(	PUNCT
ftr-472	1094	9	c)(21(iv	c)(21(iv	PROPN
ftr-472	1094	10	)	)	PUNCT
ftr-472	1094	11	.	.	PUNCT
ftr-472	1095	1	130	130	NUM
ftr-472	1095	2	.	.	PUNCT
ftr-472	1096	1	even	even	ADV
ftr-472	1096	2	though	though	SCONJ
ftr-472	1096	3	it	it	PRON
ftr-472	1096	4	is	be	AUX
ftr-472	1096	5	suggested	suggest	VERB
ftr-472	1096	6	that	that	SCONJ
ftr-472	1096	7	notional	notional	ADJ
ftr-472	1096	8	principal	principal	ADJ
ftr-472	1096	9	contracts	contract	NOUN
ftr-472	1096	10	and	and	CCONJ
ftr-472	1096	11	similar	similar	ADJ
ftr-472	1096	12	instruments	instrument	NOUN
ftr-472	1096	13	should	should	AUX
ftr-472	1096	14	not	not	PART
ftr-472	1096	15	be	be	AUX
ftr-472	1096	16	treated	treat	VERB
ftr-472	1096	17	as	as	ADP
ftr-472	1096	18	liabilities	liability	NOUN
ftr-472	1096	19	or	or	CCONJ
ftr-472	1096	20	(	(	PUNCT
ftr-472	1096	21	subject	subject	ADJ
ftr-472	1096	22	to	to	ADP
ftr-472	1096	23	certain	certain	ADJ
ftr-472	1096	24	exceptions	exception	NOUN
ftr-472	1096	25	)	)	PUNCT
ftr-472	1096	26	as	as	ADP
ftr-472	1096	27	assets	asset	NOUN
ftr-472	1096	28	for	for	ADP
ftr-472	1096	29	purposes	purpose	NOUN
ftr-472	1096	30	of	of	ADP
ftr-472	1096	31	the	the	DET
ftr-472	1096	32	interest	interest	NOUN
ftr-472	1096	33	allocation	allocation	NOUN
ftr-472	1096	34	regulations	regulation	NOUN
ftr-472	1096	35	,	,	PUNCT
ftr-472	1096	36	a	a	DET
ftr-472	1096	37	foreign	foreign	ADJ
ftr-472	1096	38	bank	bank	NOUN
ftr-472	1096	39	should	should	AUX
ftr-472	1096	40	treat	treat	VERB
ftr-472	1096	41	as	as	ADP
ftr-472	1096	42	assets	asset	NOUN
ftr-472	1096	43	and	and	CCONJ
ftr-472	1096	44	liabilities	liability	NOUN
ftr-472	1096	45	any	any	DET
ftr-472	1096	46	positions	position	NOUN
ftr-472	1096	47	in	in	ADP
ftr-472	1096	48	physical	physical	ADJ
ftr-472	1096	49	securities	security	NOUN
ftr-472	1096	50	(	(	PUNCT
ftr-472	1096	51	and	and	CCONJ
ftr-472	1096	52	related	related	ADJ
ftr-472	1096	53	financings	financing	NOUN
ftr-472	1096	54	)	)	PUNCT
ftr-472	1096	55	entered	enter	VERB
ftr-472	1096	56	into	into	ADP
ftr-472	1096	57	to	to	PART
ftr-472	1096	58	hedge	hedge	VERB
ftr-472	1096	59	its	its	PRON
ftr-472	1096	60	exposure	exposure	NOUN
ftr-472	1096	61	under	under	ADP
ftr-472	1096	62	these	these	DET
ftr-472	1096	63	contracts	contract	NOUN
ftr-472	1096	64	and	and	CCONJ
ftr-472	1096	65	instruments	instrument	NOUN
ftr-472	1096	66	,	,	PUNCT
ftr-472	1096	67	just	just	ADV
ftr-472	1096	68	as	as	SCONJ
ftr-472	1096	69	a	a	DET
ftr-472	1096	70	construction	construction	NOUN
ftr-472	1096	71	company	company	NOUN
ftr-472	1096	72	that	that	PRON
ftr-472	1096	73	entered	enter	VERB
ftr-472	1096	74	into	into	ADP
ftr-472	1096	75	an	an	DET
ftr-472	1096	76	executory	executory	ADJ
ftr-472	1096	77	contract	contract	NOUN
ftr-472	1096	78	to	to	PART
ftr-472	1096	79	build	build	VERB
ftr-472	1096	80	a	a	DET
ftr-472	1096	81	house	house	NOUN
ftr-472	1096	82	should	should	AUX
ftr-472	1096	83	take	take	VERB
ftr-472	1096	84	into	into	ADP
ftr-472	1096	85	account	account	NOUN
ftr-472	1096	86	the	the	DET
ftr-472	1096	87	raw	raw	ADJ
ftr-472	1096	88	materials	material	NOUN
ftr-472	1096	89	that	that	SCONJ
ftr-472	1096	90	it	it	PRON
ftr-472	1096	91	acquires	acquire	VERB
ftr-472	1096	92	to	to	PART
ftr-472	1096	93	satisfy	satisfy	VERB
ftr-472	1096	94	its	its	PRON
ftr-472	1096	95	obligations	obligation	NOUN
ftr-472	1096	96	under	under	ADP
ftr-472	1096	97	the	the	DET
ftr-472	1096	98	construction	construction	NOUN
ftr-472	1096	99	contract	contract	NOUN
ftr-472	1096	100	and	and	CCONJ
ftr-472	1096	101	debt	debt	NOUN
ftr-472	1096	102	that	that	PRON
ftr-472	1096	103	it	it	PRON
ftr-472	1096	104	incurs	incur	VERB
ftr-472	1096	105	to	to	PART
ftr-472	1096	106	finance	finance	VERB
ftr-472	1096	107	the	the	DET
ftr-472	1096	108	raw	raw	ADJ
ftr-472	1096	109	materials	material	NOUN
ftr-472	1096	110	.	.	PUNCT
ftr-472	1097	1	florida	florida	PROPN
ftr-472	1097	2	tax	tax	PROPN
ftr-472	1097	3	review	review	NOUN
ftr-472	1097	4	occurs	occur	VERB
ftr-472	1097	5	when	when	SCONJ
ftr-472	1097	6	they	they	PRON
ftr-472	1097	7	are	be	AUX
ftr-472	1097	8	scaled	scale	VERB
ftr-472	1097	9	back	back	ADP
ftr-472	1097	10	)	)	PUNCT
ftr-472	1097	11	.	.	PUNCT
ftr-472	1097	12	'	'	PUNCT
ftr-472	1098	1	3	3	NUM
ftr-472	1098	2	'	'	PUNCT
ftr-472	1098	3	to	to	ADP
ftr-472	1098	4	my	my	PRON
ftr-472	1098	5	mind	mind	NOUN
ftr-472	1098	6	,	,	PUNCT
ftr-472	1098	7	it	it	PRON
ftr-472	1098	8	would	would	AUX
ftr-472	1098	9	be	be	AUX
ftr-472	1098	10	unfortunate	unfortunate	ADJ
ftr-472	1098	11	and	and	CCONJ
ftr-472	1098	12	unwarranted	unwarranted	ADJ
ftr-472	1098	13	to	to	PART
ftr-472	1098	14	treat	treat	VERB
ftr-472	1098	15	the	the	DET
ftr-472	1098	16	adjustments	adjustment	NOUN
ftr-472	1098	17	in	in	ADP
ftr-472	1098	18	u.s	u.s	PROPN
ftr-472	1098	19	.	.	PROPN
ftr-472	1098	20	liabilities	liability	NOUN
ftr-472	1098	21	(	(	PUNCT
ftr-472	1098	22	and	and	CCONJ
ftr-472	1098	23	related	related	ADJ
ftr-472	1098	24	hedges	hedge	NOUN
ftr-472	1098	25	)	)	PUNCT
ftr-472	1098	26	that	that	PRON
ftr-472	1098	27	are	be	AUX
ftr-472	1098	28	made	make	VERB
ftr-472	1098	29	(	(	PUNCT
ftr-472	1098	30	and	and	CCONJ
ftr-472	1098	31	adjusted	adjust	VERB
ftr-472	1098	32	each	each	DET
ftr-472	1098	33	year	year	NOUN
ftr-472	1098	34	)	)	PUNCT
ftr-472	1098	35	for	for	ADP
ftr-472	1098	36	purposes	purpose	NOUN
ftr-472	1098	37	of	of	ADP
ftr-472	1098	38	determining	determine	VERB
ftr-472	1098	39	the	the	DET
ftr-472	1098	40	amount	amount	NOUN
ftr-472	1098	41	of	of	ADP
ftr-472	1098	42	deductible	deductible	ADJ
ftr-472	1098	43	interest	interest	NOUN
ftr-472	1098	44	expense	expense	NOUN
ftr-472	1098	45	under	under	ADP
ftr-472	1098	46	the	the	DET
ftr-472	1098	47	interest	interest	NOUN
ftr-472	1098	48	allocation	allocation	NOUN
ftr-472	1098	49	regulations	regulation	NOUN
ftr-472	1098	50	as	as	ADP
ftr-472	1098	51	representing	represent	VERB
ftr-472	1098	52	actual	actual	ADJ
ftr-472	1098	53	transfers	transfer	NOUN
ftr-472	1098	54	of	of	ADP
ftr-472	1098	55	property	property	NOUN
ftr-472	1098	56	for	for	ADP
ftr-472	1098	57	purposes	purpose	NOUN
ftr-472	1098	58	of	of	ADP
ftr-472	1098	59	applying	apply	VERB
ftr-472	1098	60	section	section	NOUN
ftr-472	1098	61	864(c)(7	864(c)(7	NUM
ftr-472	1098	62	)	)	PUNCT
ftr-472	1098	63	and	and	CCONJ
ftr-472	1098	64	regulations	regulation	NOUN
ftr-472	1098	65	section	section	VERB
ftr-472	1098	66	1.988	1.988	NUM
ftr-472	1098	67	-	-	SYM
ftr-472	1098	68	1(a)(10	1(a)(10	NUM
ftr-472	1098	69	)	)	PUNCT
ftr-472	1098	70	.	.	PUNCT
ftr-472	1099	1	d.	d.	PROPN
ftr-472	1099	2	administrability	administrability	PROPN
ftr-472	1099	3	,	,	PUNCT
ftr-472	1099	4	ensuring	ensure	VERB
ftr-472	1099	5	a	a	DET
ftr-472	1099	6	minimum	minimum	ADJ
ftr-472	1099	7	level	level	NOUN
ftr-472	1099	8	of	of	ADP
ftr-472	1099	9	taxable	taxable	ADJ
ftr-472	1099	10	income	income	NOUN
ftr-472	1099	11	,	,	PUNCT
ftr-472	1099	12	and	and	CCONJ
ftr-472	1099	13	arriving	arrive	VERB
ftr-472	1099	14	at	at	ADP
ftr-472	1099	15	an	an	DET
ftr-472	1099	16	appropriate	appropriate	ADJ
ftr-472	1099	17	determination	determination	NOUN
ftr-472	1099	18	of	of	ADP
ftr-472	1099	19	taxable	taxable	ADJ
ftr-472	1099	20	income.-these	income.-these	ADJ
ftr-472	1099	21	three	three	NUM
ftr-472	1099	22	themes	theme	NOUN
ftr-472	1099	23	,	,	PUNCT
ftr-472	1099	24	which	which	PRON
ftr-472	1099	25	are	be	AUX
ftr-472	1099	26	both	both	PRON
ftr-472	1099	27	interrelated	interrelated	ADJ
ftr-472	1099	28	and	and	CCONJ
ftr-472	1099	29	,	,	PUNCT
ftr-472	1099	30	to	to	ADP
ftr-472	1099	31	a	a	DET
ftr-472	1099	32	degree	degree	NOUN
ftr-472	1099	33	,	,	PUNCT
ftr-472	1099	34	inconsistent	inconsistent	ADJ
ftr-472	1099	35	with	with	ADP
ftr-472	1099	36	each	each	DET
ftr-472	1099	37	other	other	ADJ
ftr-472	1099	38	,	,	PUNCT
ftr-472	1099	39	are	be	AUX
ftr-472	1099	40	all	all	ADV
ftr-472	1099	41	evident	evident	ADJ
ftr-472	1099	42	in	in	ADP
ftr-472	1099	43	the	the	DET
ftr-472	1099	44	interest	interest	NOUN
ftr-472	1099	45	allocation	allocation	NOUN
ftr-472	1099	46	regulations	regulation	NOUN
ftr-472	1099	47	.	.	PUNCT
ftr-472	1100	1	a	a	DET
ftr-472	1100	2	rigorous	rigorous	ADJ
ftr-472	1100	3	application	application	NOUN
ftr-472	1100	4	of	of	ADP
ftr-472	1100	5	the	the	DET
ftr-472	1100	6	basic	basic	ADJ
ftr-472	1100	7	three	three	NUM
ftr-472	1100	8	-	-	PUNCT
ftr-472	1100	9	step	step	NOUN
ftr-472	1100	10	allocation	allocation	NOUN
ftr-472	1100	11	formula	formula	NOUN
ftr-472	1100	12	of	of	ADP
ftr-472	1100	13	the	the	DET
ftr-472	1100	14	regulations	regulation	NOUN
ftr-472	1100	15	with	with	ADP
ftr-472	1100	16	a	a	DET
ftr-472	1100	17	view	view	NOUN
ftr-472	1100	18	to	to	ADP
ftr-472	1100	19	deriving	deriving	NOUN
ftr-472	1100	20	,	,	PUNCT
ftr-472	1100	21	with	with	ADP
ftr-472	1100	22	a	a	DET
ftr-472	1100	23	high	high	ADJ
ftr-472	1100	24	level	level	NOUN
ftr-472	1100	25	of	of	ADP
ftr-472	1100	26	accuracy	accuracy	NOUN
ftr-472	1100	27	,	,	PUNCT
ftr-472	1100	28	the	the	DET
ftr-472	1100	29	appropriate	appropriate	ADJ
ftr-472	1100	30	amount	amount	NOUN
ftr-472	1100	31	of	of	ADP
ftr-472	1100	32	u.s	u.s	PROPN
ftr-472	1100	33	.	.	PROPN
ftr-472	1100	34	interest	interest	NOUN
ftr-472	1100	35	expense	expense	NOUN
ftr-472	1100	36	,	,	PUNCT
ftr-472	1100	37	would	would	AUX
ftr-472	1100	38	require	require	VERB
ftr-472	1100	39	a	a	DET
ftr-472	1100	40	bank	bank	NOUN
ftr-472	1100	41	(	(	PUNCT
ftr-472	1100	42	and	and	CCONJ
ftr-472	1100	43	the	the	DET
ftr-472	1100	44	irs	irs	PROPN
ftr-472	1100	45	)	)	PUNCT
ftr-472	1100	46	to	to	PART
ftr-472	1100	47	engage	engage	VERB
ftr-472	1100	48	in	in	ADP
ftr-472	1100	49	complicated	complicated	ADJ
ftr-472	1100	50	and	and	CCONJ
ftr-472	1100	51	costly	costly	ADJ
ftr-472	1100	52	calculations	calculation	NOUN
ftr-472	1100	53	and	and	CCONJ
ftr-472	1100	54	would	would	AUX
ftr-472	1100	55	impose	impose	VERB
ftr-472	1100	56	significant	significant	ADJ
ftr-472	1100	57	record	record	NOUN
ftr-472	1100	58	-	-	PUNCT
ftr-472	1100	59	gathering	gathering	NOUN
ftr-472	1100	60	,	,	PUNCT
ftr-472	1100	61	record	record	NOUN
ftr-472	1100	62	-	-	PUNCT
ftr-472	1100	63	keeping	keeping	NOUN
ftr-472	1100	64	,	,	PUNCT
ftr-472	1100	65	and	and	CCONJ
ftr-472	1100	66	audit	audit	NOUN
ftr-472	1100	67	burdens	burden	NOUN
ftr-472	1100	68	.	.	PUNCT
ftr-472	1101	1	for	for	ADP
ftr-472	1101	2	example	example	NOUN
ftr-472	1101	3	,	,	PUNCT
ftr-472	1101	4	a	a	DET
ftr-472	1101	5	bank	bank	NOUN
ftr-472	1101	6	that	that	PRON
ftr-472	1101	7	elects	elect	VERB
ftr-472	1101	8	to	to	PART
ftr-472	1101	9	determine	determine	VERB
ftr-472	1101	10	the	the	DET
ftr-472	1101	11	actual	actual	ADJ
ftr-472	1101	12	ratio	ratio	NOUN
ftr-472	1101	13	of	of	ADP
ftr-472	1101	14	u.s.-to	u.s.-to	ADJ
ftr-472	1101	15	-	-	PUNCT
ftr-472	1101	16	worldwide	worldwide	ADJ
ftr-472	1101	17	liabilities	liability	NOUN
ftr-472	1101	18	under	under	ADP
ftr-472	1101	19	step	step	NOUN
ftr-472	1101	20	two	two	NUM
ftr-472	1101	21	of	of	ADP
ftr-472	1101	22	the	the	DET
ftr-472	1101	23	formula	formula	NOUN
ftr-472	1101	24	must	must	AUX
ftr-472	1101	25	convert	convert	VERB
ftr-472	1101	26	all	all	DET
ftr-472	1101	27	its	its	PRON
ftr-472	1101	28	assets	asset	NOUN
ftr-472	1101	29	and	and	CCONJ
ftr-472	1101	30	liabilities	liability	NOUN
ftr-472	1101	31	to	to	ADP
ftr-472	1101	32	a	a	DET
ftr-472	1101	33	single	single	ADJ
ftr-472	1101	34	currency	currency	NOUN
ftr-472	1101	35	(	(	PUNCT
ftr-472	1101	36	using	use	VERB
ftr-472	1101	37	applicable	applicable	ADJ
ftr-472	1101	38	exchange	exchange	NOUN
ftr-472	1101	39	rates	rate	NOUN
ftr-472	1101	40	for	for	ADP
ftr-472	1101	41	each	each	DET
ftr-472	1101	42	determination	determination	NOUN
ftr-472	1101	43	date	date	NOUN
ftr-472	1101	44	)	)	PUNCT
ftr-472	1101	45	32	32	NUM
ftr-472	1101	46	and	and	CCONJ
ftr-472	1101	47	determine	determine	VERB
ftr-472	1101	48	the	the	DET
ftr-472	1101	49	average	average	ADJ
ftr-472	1101	50	value	value	NOUN
ftr-472	1101	51	of	of	ADP
ftr-472	1101	52	its	its	PRON
ftr-472	1101	53	assets	asset	NOUN
ftr-472	1101	54	and	and	CCONJ
ftr-472	1101	55	average	average	ADJ
ftr-472	1101	56	total	total	ADJ
ftr-472	1101	57	amount	amount	NOUN
ftr-472	1101	58	of	of	ADP
ftr-472	1101	59	its	its	PRON
ftr-472	1101	60	liabilities	liability	NOUN
ftr-472	1101	61	"	"	PUNCT
ftr-472	1101	62	at	at	ADP
ftr-472	1101	63	the	the	DET
ftr-472	1101	64	most	most	ADV
ftr-472	1101	65	frequent	frequent	ADJ
ftr-472	1101	66	regular	regular	ADJ
ftr-472	1101	67	intervals	interval	NOUN
ftr-472	1101	68	(	(	PUNCT
ftr-472	1101	69	such	such	ADJ
ftr-472	1101	70	as	as	ADP
ftr-472	1101	71	daily	daily	ADJ
ftr-472	1101	72	,	,	PUNCT
ftr-472	1101	73	weekly	weekly	ADJ
ftr-472	1101	74	,	,	PUNCT
ftr-472	1101	75	monthly	monthly	ADJ
ftr-472	1101	76	,	,	PUNCT
ftr-472	1101	77	or	or	CCONJ
ftr-472	1101	78	quarterly	quarterly	ADV
ftr-472	1101	79	)	)	PUNCT
ftr-472	1101	80	for	for	ADP
ftr-472	1101	81	which	which	PRON
ftr-472	1101	82	data	datum	NOUN
ftr-472	1101	83	for	for	ADP
ftr-472	1101	84	all	all	DET
ftr-472	1101	85	assets	asset	NOUN
ftr-472	1101	86	,	,	PUNCT
ftr-472	1101	87	or	or	CCONJ
ftr-472	1101	88	liabilities	liability	NOUN
ftr-472	1101	89	are	be	AUX
ftr-472	1101	90	reasonably	reasonably	ADV
ftr-472	1101	91	available	available	ADJ
ftr-472	1101	92	.	.	PUNCT
ftr-472	1102	1	"'13	"'13	NOUN
ftr-472	1102	2	the	the	DET
ftr-472	1102	3	interest	interest	NOUN
ftr-472	1102	4	allocation	allocation	NOUN
ftr-472	1102	5	regulations	regulation	NOUN
ftr-472	1102	6	ease	ease	VERB
ftr-472	1102	7	these	these	DET
ftr-472	1102	8	substantial	substantial	ADJ
ftr-472	1102	9	burdens	burden	NOUN
ftr-472	1102	10	by	by	ADP
ftr-472	1102	11	permitting	permit	VERB
ftr-472	1102	12	or	or	CCONJ
ftr-472	1102	13	requiring	require	VERB
ftr-472	1102	14	taxpayers	taxpayer	NOUN
ftr-472	1102	15	to	to	PART
ftr-472	1102	16	utilize	utilize	VERB
ftr-472	1102	17	simplifying	simplify	VERB
ftr-472	1102	18	assumptions	assumption	NOUN
ftr-472	1102	19	and	and	CCONJ
ftr-472	1102	20	formulas	formula	NOUN
ftr-472	1102	21	.	.	PUNCT
ftr-472	1103	1	the	the	DET
ftr-472	1103	2	most	most	ADV
ftr-472	1103	3	significant	significant	ADJ
ftr-472	1103	4	departure	departure	NOUN
ftr-472	1103	5	from	from	ADP
ftr-472	1103	6	precision	precision	NOUN
ftr-472	1103	7	is	be	AUX
ftr-472	1103	8	the	the	DET
ftr-472	1103	9	election	election	NOUN
ftr-472	1103	10	to	to	PART
ftr-472	1103	11	utilize	utilize	VERB
ftr-472	1103	12	a	a	DET
ftr-472	1103	13	fixed	fix	VERB
ftr-472	1103	14	ratio	ratio	NOUN
ftr-472	1103	15	of	of	ADP
ftr-472	1103	16	liabilities	liability	NOUN
ftr-472	1103	17	to	to	ADP
ftr-472	1103	18	assets	asset	NOUN
ftr-472	1103	19	in	in	ADP
ftr-472	1103	20	step	step	NOUN
ftr-472	1103	21	two	two	NUM
ftr-472	1103	22	,	,	PUNCT
ftr-472	1103	23	instead	instead	ADV
ftr-472	1103	24	of	of	ADP
ftr-472	1103	25	computing	compute	VERB
ftr-472	1103	26	the	the	DET
ftr-472	1103	27	actual	actual	ADJ
ftr-472	1103	28	ratio	ratio	NOUN
ftr-472	1103	29	.	.	PUNCT
ftr-472	1104	1	3	3	NUM
ftr-472	1104	2	the	the	DET
ftr-472	1104	3	1992	1992	NUM
ftr-472	1104	4	proposed	propose	VERB
ftr-472	1104	5	regulations	regulation	NOUN
ftr-472	1104	6	would	would	AUX
ftr-472	1104	7	further	far	ADV
ftr-472	1104	8	ease	ease	VERB
ftr-472	1104	9	administrative	administrative	ADJ
ftr-472	1104	10	burdens	burden	NOUN
ftr-472	1104	11	by	by	ADP
ftr-472	1104	12	eliminating	eliminate	VERB
ftr-472	1104	13	the	the	DET
ftr-472	1104	14	separate	separate	ADJ
ftr-472	1104	15	currency	currency	NOUN
ftr-472	1104	16	pools	pool	NOUN
ftr-472	1104	17	method	method	NOUN
ftr-472	1104	18	and	and	CCONJ
ftr-472	1104	19	by	by	ADP
ftr-472	1104	20	requiring	require	VERB
ftr-472	1104	21	taxpayers	taxpayer	NOUN
ftr-472	1104	22	to	to	PART
ftr-472	1104	23	utilize	utilize	VERB
ftr-472	1104	24	readily	readily	ADV
ftr-472	1104	25	ascertainable	ascertainable	ADJ
ftr-472	1104	26	interest	interest	NOUN
ftr-472	1104	27	rates	rate	NOUN
ftr-472	1104	28	(	(	PUNCT
ftr-472	1104	29	90	90	NUM
ftr-472	1104	30	%	%	NOUN
ftr-472	1104	31	of	of	ADP
ftr-472	1104	32	libor	libor	PROPN
ftr-472	1104	33	in	in	ADP
ftr-472	1104	34	the	the	DET
ftr-472	1104	35	case	case	NOUN
ftr-472	1104	36	of	of	ADP
ftr-472	1104	37	banks	bank	NOUN
ftr-472	1104	38	)	)	PUNCT
ftr-472	1104	39	to	to	PART
ftr-472	1104	40	compute	compute	VERB
ftr-472	1104	41	u.s	u.s	PROPN
ftr-472	1104	42	.	.	PROPN
ftr-472	1104	43	interest	interest	NOUN
ftr-472	1104	44	expense	expense	NOUN
ftr-472	1104	45	on	on	ADP
ftr-472	1104	46	excess	excess	ADJ
ftr-472	1104	47	liabilities	liability	NOUN
ftr-472	1104	48	.	.	PUNCT
ftr-472	1105	1	35	35	NUM
ftr-472	1105	2	131	131	NUM
ftr-472	1105	3	.	.	PUNCT
ftr-472	1106	1	57	57	NUM
ftr-472	1106	2	fed	fed	PROPN
ftr-472	1106	3	.	.	PUNCT
ftr-472	1107	1	reg	reg	PROPN
ftr-472	1107	2	.	.	PROPN
ftr-472	1107	3	15040	15040	NUM
ftr-472	1107	4	(	(	PUNCT
ftr-472	1107	5	1992	1992	NUM
ftr-472	1107	6	)	)	PUNCT
ftr-472	1107	7	.	.	PUNCT
ftr-472	1108	1	see	see	VERB
ftr-472	1108	2	supra	supra	PROPN
ftr-472	1108	3	notes	note	NOUN
ftr-472	1108	4	17	17	NUM
ftr-472	1108	5	and	and	CCONJ
ftr-472	1108	6	51	51	NUM
ftr-472	1108	7	for	for	ADP
ftr-472	1108	8	a	a	DET
ftr-472	1108	9	discussion	discussion	NOUN
ftr-472	1108	10	of	of	ADP
ftr-472	1108	11	these	these	DET
ftr-472	1108	12	provisions	provision	NOUN
ftr-472	1108	13	.	.	PUNCT
ftr-472	1109	1	132	132	NUM
ftr-472	1109	2	.	.	PUNCT
ftr-472	1109	3	regs	reg	NOUN
ftr-472	1109	4	.	.	PUNCT
ftr-472	1110	1	§	§	PROPN
ftr-472	1110	2	1.882	1.882	NUM
ftr-472	1110	3	-	-	SYM
ftr-472	1110	4	5(a)(3	5(a)(3	NUM
ftr-472	1110	5	)	)	PUNCT
ftr-472	1110	6	;	;	PUNCT
ftr-472	1111	1	prop	prop	NOUN
ftr-472	1111	2	.	.	PUNCT
ftr-472	1111	3	regs	regs	PROPN
ftr-472	1111	4	.	.	PUNCT
ftr-472	1112	1	§	§	PROPN
ftr-472	1112	2	1.882	1.882	NUM
ftr-472	1112	3	-	-	SYM
ftr-472	1112	4	5(c)(2)(iii)(b	5(c)(2)(iii)(b	NUM
ftr-472	1112	5	)	)	PUNCT
ftr-472	1112	6	.	.	PUNCT
ftr-472	1113	1	133	133	NUM
ftr-472	1113	2	.	.	PUNCT
ftr-472	1113	3	regs	regs	PROPN
ftr-472	1113	4	.	.	PUNCT
ftr-472	1114	1	§	§	PROPN
ftr-472	1114	2	1.882	1.882	NUM
ftr-472	1114	3	-	-	SYM
ftr-472	1114	4	5(a)(4	5(a)(4	NUM
ftr-472	1114	5	)	)	PUNCT
ftr-472	1114	6	;	;	PUNCT
ftr-472	1114	7	see	see	VERB
ftr-472	1114	8	also	also	ADV
ftr-472	1114	9	prop	prop	NOUN
ftr-472	1114	10	.	.	PUNCT
ftr-472	1115	1	regs	regs	PROPN
ftr-472	1115	2	.	.	PUNCT
ftr-472	1116	1	§	§	PROPN
ftr-472	1116	2	1.882	1.882	NUM
ftr-472	1116	3	-	-	SYM
ftr-472	1116	4	5(b)(3	5(b)(3	NUM
ftr-472	1116	5	)	)	PUNCT
ftr-472	1116	6	,	,	PUNCT
ftr-472	1116	7	(	(	PUNCT
ftr-472	1116	8	c)(2)(iv	c)(2)(iv	X
ftr-472	1116	9	)	)	PUNCT
ftr-472	1116	10	(	(	PUNCT
ftr-472	1116	11	requiring	require	VERB
ftr-472	1116	12	the	the	DET
ftr-472	1116	13	computations	computation	NOUN
ftr-472	1116	14	to	to	PART
ftr-472	1116	15	be	be	AUX
ftr-472	1116	16	made	make	VERB
ftr-472	1116	17	no	no	PRON
ftr-472	1116	18	less	less	ADV
ftr-472	1116	19	frequently	frequently	ADV
ftr-472	1116	20	than	than	ADP
ftr-472	1116	21	quarterly	quarterly	ADJ
ftr-472	1116	22	)	)	PUNCT
ftr-472	1116	23	.	.	PUNCT
ftr-472	1117	1	134	134	NUM
ftr-472	1117	2	.	.	PUNCT
ftr-472	1118	1	see	see	VERB
ftr-472	1118	2	supra	supra	PROPN
ftr-472	1118	3	note	note	PROPN
ftr-472	1118	4	93	93	NUM
ftr-472	1118	5	and	and	CCONJ
ftr-472	1118	6	accompanying	accompany	VERB
ftr-472	1118	7	text	text	NOUN
ftr-472	1118	8	.	.	PUNCT
ftr-472	1119	1	135	135	NUM
ftr-472	1119	2	.	.	PUNCT
ftr-472	1120	1	see	see	VERB
ftr-472	1120	2	supra	supra	PROPN
ftr-472	1120	3	note	note	PROPN
ftr-472	1120	4	97	97	NUM
ftr-472	1120	5	.	.	PUNCT
ftr-472	1121	1	as	as	SCONJ
ftr-472	1121	2	mentioned	mention	VERB
ftr-472	1121	3	supra	supra	PROPN
ftr-472	1121	4	note	note	NOUN
ftr-472	1121	5	97	97	NUM
ftr-472	1121	6	,	,	PUNCT
ftr-472	1121	7	under	under	ADP
ftr-472	1121	8	the	the	DET
ftr-472	1121	9	1981	1981	NUM
ftr-472	1121	10	regulations	regulation	NOUN
ftr-472	1121	11	,	,	PUNCT
ftr-472	1121	12	interest	interest	NOUN
ftr-472	1121	13	expense	expense	NOUN
ftr-472	1121	14	on	on	ADP
ftr-472	1121	15	excess	excess	ADJ
ftr-472	1121	16	liabilities	liability	NOUN
ftr-472	1121	17	generally	generally	ADV
ftr-472	1121	18	is	be	AUX
ftr-472	1121	19	calculated	calculate	VERB
ftr-472	1121	20	by	by	ADP
ftr-472	1121	21	using	use	VERB
ftr-472	1121	22	the	the	DET
ftr-472	1121	23	average	average	ADJ
ftr-472	1121	24	interest	interest	NOUN
ftr-472	1121	25	rate	rate	NOUN
ftr-472	1121	26	on	on	ADP
ftr-472	1121	27	u.s	u.s	PROPN
ftr-472	1121	28	.	.	PROPN
ftr-472	1121	29	dollar	dollar	NOUN
ftr-472	1121	30	liabilities	liability	NOUN
ftr-472	1121	31	shown	show	VERB
ftr-472	1121	32	on	on	ADP
ftr-472	1121	33	the	the	DET
ftr-472	1121	34	books	book	NOUN
ftr-472	1121	35	of	of	ADP
ftr-472	1121	36	the	the	DET
ftr-472	1121	37	bank	bank	NOUN
ftr-472	1121	38	's	's	PART
ftr-472	1121	39	non	non	PROPN
ftr-472	1121	40	-	-	ADJ
ftr-472	1121	41	u.s	u.s	PROPN
ftr-472	1121	42	.	.	PROPN
ftr-472	1121	43	offices	office	NOUN
ftr-472	1121	44	or	or	CCONJ
ftr-472	1121	45	,	,	PUNCT
ftr-472	1121	46	if	if	SCONJ
ftr-472	1121	47	that	that	DET
ftr-472	1121	48	rate	rate	NOUN
ftr-472	1121	49	is	be	AUX
ftr-472	1121	50	not	not	PART
ftr-472	1121	51	reasonably	reasonably	ADV
ftr-472	1121	52	determinable	determinable	ADJ
ftr-472	1121	53	,	,	PUNCT
ftr-472	1121	54	by	by	ADP
ftr-472	1121	55	using	use	VERB
ftr-472	1121	56	a	a	DET
ftr-472	1121	57	method	method	NOUN
ftr-472	1121	58	that	that	PRON
ftr-472	1121	59	reasonably	reasonably	ADV
ftr-472	1121	60	approximates	approximate	VERB
ftr-472	1121	61	the	the	DET
ftr-472	1121	62	actual	actual	ADJ
ftr-472	1121	63	rate	rate	NOUN
ftr-472	1121	64	(	(	PUNCT
ftr-472	1121	65	such	such	ADJ
ftr-472	1121	66	as	as	ADP
ftr-472	1121	67	a	a	DET
ftr-472	1121	68	libor	libor	PROPN
ftr-472	1121	69	-	-	PUNCT
ftr-472	1121	70	based	base	VERB
ftr-472	1121	71	rate	rate	NOUN
ftr-472	1121	72	)	)	PUNCT
ftr-472	1121	73	that	that	PRON
ftr-472	1121	74	is	be	AUX
ftr-472	1121	75	consistently	consistently	ADV
ftr-472	1121	76	applied	apply	VERB
ftr-472	1121	77	from	from	ADP
ftr-472	1121	78	year	year	NOUN
ftr-472	1121	79	to	to	ADP
ftr-472	1121	80	year	year	NOUN
ftr-472	1121	81	.	.	PUNCT
ftr-472	1122	1	in	in	ADP
ftr-472	1122	2	practice	practice	NOUN
ftr-472	1122	3	,	,	PUNCT
ftr-472	1122	4	many	many	ADJ
ftr-472	1122	5	banks	bank	NOUN
ftr-472	1122	6	have	have	AUX
ftr-472	1122	7	found	find	VERB
ftr-472	1122	8	it	it	PRON
ftr-472	1122	9	extremely	extremely	ADV
ftr-472	1122	10	difficult	difficult	ADJ
ftr-472	1122	11	and	and	CCONJ
ftr-472	1122	12	impractical	impractical	ADJ
ftr-472	1122	13	to	to	PART
ftr-472	1122	14	determine	determine	VERB
ftr-472	1122	15	the	the	DET
ftr-472	1122	16	average	average	ADJ
ftr-472	1122	17	interest	interest	NOUN
ftr-472	1122	18	rate	rate	NOUN
ftr-472	1123	1	[	[	X
ftr-472	1123	2	vol	vol	NOUN
ftr-472	1123	3	2:1	2:1	NUM
ftr-472	1123	4	19941	19941	NUM
ftr-472	1123	5	u.s	u.s	PROPN
ftr-472	1123	6	.	.	PROPN
ftr-472	1123	7	federal	federal	PROPN
ftr-472	1123	8	income	income	NOUN
ftr-472	1123	9	taxation	taxation	NOUN
ftr-472	1123	10	of	of	ADP
ftr-472	1123	11	u.s	u.s	PROPN
ftr-472	1123	12	.	.	PROPN
ftr-472	1123	13	branches	branch	NOUN
ftr-472	1123	14	of	of	ADP
ftr-472	1123	15	foreign	foreign	ADJ
ftr-472	1123	16	banks	bank	NOUN
ftr-472	1123	17	57	57	NUM
ftr-472	1123	18	while	while	SCONJ
ftr-472	1123	19	these	these	DET
ftr-472	1123	20	provisions	provision	NOUN
ftr-472	1123	21	undoubtedly	undoubtedly	ADV
ftr-472	1123	22	simplify	simplify	VERB
ftr-472	1123	23	the	the	DET
ftr-472	1123	24	application	application	NOUN
ftr-472	1123	25	of	of	ADP
ftr-472	1123	26	the	the	DET
ftr-472	1123	27	interest	interest	NOUN
ftr-472	1123	28	allocation	allocation	NOUN
ftr-472	1123	29	regulations	regulation	NOUN
ftr-472	1123	30	,	,	PUNCT
ftr-472	1123	31	the	the	DET
ftr-472	1123	32	regulations	regulation	NOUN
ftr-472	1123	33	continue	continue	VERB
ftr-472	1123	34	to	to	PART
ftr-472	1123	35	impose	impose	VERB
ftr-472	1123	36	substantial	substantial	ADJ
ftr-472	1123	37	administrative	administrative	ADJ
ftr-472	1123	38	burdens	burden	NOUN
ftr-472	1123	39	,	,	PUNCT
ftr-472	1123	40	particularly	particularly	ADV
ftr-472	1123	41	in	in	ADP
ftr-472	1123	42	the	the	DET
ftr-472	1123	43	determination	determination	NOUN
ftr-472	1123	44	of	of	ADP
ftr-472	1123	45	u.s	u.s	PROPN
ftr-472	1123	46	.	.	PROPN
ftr-472	1123	47	assets	asset	NOUN
ftr-472	1123	48	under	under	ADP
ftr-472	1123	49	step	step	NOUN
ftr-472	1123	50	one	one	NUM
ftr-472	1123	51	.	.	PUNCT
ftr-472	1124	1	for	for	ADP
ftr-472	1124	2	example	example	NOUN
ftr-472	1124	3	,	,	PUNCT
ftr-472	1124	4	a	a	DET
ftr-472	1124	5	foreign	foreign	ADJ
ftr-472	1124	6	bank	bank	NOUN
ftr-472	1124	7	must	must	AUX
ftr-472	1124	8	compute	compute	VERB
ftr-472	1124	9	its	its	PRON
ftr-472	1124	10	total	total	ADJ
ftr-472	1124	11	u.s	u.s	PROPN
ftr-472	1124	12	.	.	PROPN
ftr-472	1124	13	assets	asset	NOUN
ftr-472	1124	14	for	for	ADP
ftr-472	1124	15	each	each	DET
ftr-472	1124	16	taxable	taxable	ADJ
ftr-472	1124	17	year	year	NOUN
ftr-472	1124	18	based	base	VERB
ftr-472	1124	19	on	on	ADP
ftr-472	1124	20	the	the	DET
ftr-472	1124	21	average	average	NOUN
ftr-472	1124	22	of	of	ADP
ftr-472	1124	23	the	the	DET
ftr-472	1124	24	sums	sum	NOUN
ftr-472	1124	25	of	of	ADP
ftr-472	1124	26	the	the	DET
ftr-472	1124	27	adjusted	adjust	VERB
ftr-472	1124	28	tax	tax	NOUN
ftr-472	1124	29	bases	basis	NOUN
ftr-472	1124	30	(	(	PUNCT
ftr-472	1124	31	or	or	CCONJ
ftr-472	1124	32	,	,	PUNCT
ftr-472	1124	33	if	if	SCONJ
ftr-472	1124	34	elected	elect	VERB
ftr-472	1124	35	,	,	PUNCT
ftr-472	1124	36	fair	fair	ADJ
ftr-472	1124	37	market	market	NOUN
ftr-472	1124	38	values	value	NOUN
ftr-472	1124	39	)	)	PUNCT
ftr-472	1124	40	of	of	ADP
ftr-472	1124	41	its	its	PRON
ftr-472	1124	42	u.s	u.s	PROPN
ftr-472	1124	43	.	.	PROPN
ftr-472	1124	44	assets	asset	NOUN
ftr-472	1124	45	on	on	ADP
ftr-472	1124	46	the	the	DET
ftr-472	1124	47	most	most	ADV
ftr-472	1124	48	frequent	frequent	ADJ
ftr-472	1124	49	,	,	PUNCT
ftr-472	1124	50	regular	regular	ADJ
ftr-472	1124	51	intervals	interval	NOUN
ftr-472	1124	52	for	for	ADP
ftr-472	1124	53	which	which	PRON
ftr-472	1124	54	data	datum	NOUN
ftr-472	1124	55	is	be	AUX
ftr-472	1124	56	reasonably	reasonably	ADV
ftr-472	1124	57	available	available	ADJ
ftr-472	1124	58	(	(	PUNCT
ftr-472	1124	59	and	and	CCONJ
ftr-472	1124	60	,	,	PUNCT
ftr-472	1124	61	under	under	ADP
ftr-472	1124	62	the	the	DET
ftr-472	1124	63	1992	1992	NUM
ftr-472	1124	64	proposed	propose	VERB
ftr-472	1124	65	regulations	regulation	NOUN
ftr-472	1124	66	,	,	PUNCT
ftr-472	1124	67	no	no	PRON
ftr-472	1124	68	less	less	ADV
ftr-472	1124	69	frequently	frequently	ADV
ftr-472	1124	70	than	than	ADP
ftr-472	1124	71	quarterly).,1it	quarterly).,1it	NOUN
ftr-472	1124	72	is	be	AUX
ftr-472	1124	73	also	also	ADV
ftr-472	1124	74	clear	clear	ADJ
ftr-472	1124	75	,	,	PUNCT
ftr-472	1124	76	at	at	ADP
ftr-472	1124	77	least	least	ADJ
ftr-472	1124	78	from	from	ADP
ftr-472	1124	79	the	the	DET
ftr-472	1124	80	1992	1992	NUM
ftr-472	1124	81	proposed	propose	VERB
ftr-472	1124	82	regulations	regulation	NOUN
ftr-472	1124	83	,	,	PUNCT
ftr-472	1124	84	that	that	SCONJ
ftr-472	1124	85	the	the	DET
ftr-472	1124	86	irs	irs	PROPN
ftr-472	1124	87	is	be	AUX
ftr-472	1124	88	seeking	seek	VERB
ftr-472	1124	89	,	,	PUNCT
ftr-472	1124	90	through	through	ADP
ftr-472	1124	91	the	the	DET
ftr-472	1124	92	same	same	ADJ
ftr-472	1124	93	provisions	provision	NOUN
ftr-472	1124	94	that	that	PRON
ftr-472	1124	95	simplify	simplify	VERB
ftr-472	1124	96	the	the	DET
ftr-472	1124	97	administrability	administrability	NOUN
ftr-472	1124	98	of	of	ADP
ftr-472	1124	99	the	the	DET
ftr-472	1124	100	regulations	regulation	NOUN
ftr-472	1124	101	,	,	PUNCT
ftr-472	1124	102	to	to	PART
ftr-472	1124	103	ensure	ensure	VERB
ftr-472	1124	104	that	that	SCONJ
ftr-472	1124	105	u.s	u.s	PROPN
ftr-472	1124	106	.	.	PROPN
ftr-472	1124	107	branches	branch	NOUN
ftr-472	1124	108	of	of	ADP
ftr-472	1124	109	foreign	foreign	ADJ
ftr-472	1124	110	banks	bank	NOUN
ftr-472	1124	111	pay	pay	VERB
ftr-472	1124	112	a	a	DET
ftr-472	1124	113	minimum	minimum	ADJ
ftr-472	1124	114	level	level	NOUN
ftr-472	1124	115	of	of	ADP
ftr-472	1124	116	u.s	u.s	PROPN
ftr-472	1124	117	.	.	PROPN
ftr-472	1124	118	tax	tax	NOUN
ftr-472	1124	119	.	.	PUNCT
ftr-472	1125	1	thus	thus	ADV
ftr-472	1125	2	,	,	PUNCT
ftr-472	1125	3	for	for	ADP
ftr-472	1125	4	example	example	NOUN
ftr-472	1125	5	,	,	PUNCT
ftr-472	1125	6	the	the	DET
ftr-472	1125	7	1992	1992	NUM
ftr-472	1125	8	proposed	propose	VERB
ftr-472	1125	9	regulations	regulation	NOUN
ftr-472	1125	10	would	would	AUX
ftr-472	1125	11	reduce	reduce	VERB
ftr-472	1125	12	the	the	DET
ftr-472	1125	13	fixed	fix	VERB
ftr-472	1125	14	ratio	ratio	NOUN
ftr-472	1125	15	for	for	ADP
ftr-472	1125	16	banks	bank	NOUN
ftr-472	1125	17	from	from	ADP
ftr-472	1125	18	95	95	NUM
ftr-472	1125	19	%	%	NOUN
ftr-472	1125	20	to	to	ADP
ftr-472	1125	21	93	93	NUM
ftr-472	1125	22	%	%	NOUN
ftr-472	1125	23	,	,	PUNCT
ftr-472	1125	24	would	would	AUX
ftr-472	1125	25	cap	cap	VERB
ftr-472	1125	26	the	the	DET
ftr-472	1125	27	actual	actual	ADJ
ftr-472	1125	28	ratio	ratio	NOUN
ftr-472	1125	29	at	at	ADP
ftr-472	1125	30	96	96	NUM
ftr-472	1125	31	%	%	NOUN
ftr-472	1125	32	,	,	PUNCT
ftr-472	1125	33	and	and	CCONJ
ftr-472	1125	34	would	would	AUX
ftr-472	1125	35	require	require	VERB
ftr-472	1125	36	banks	bank	NOUN
ftr-472	1125	37	to	to	PART
ftr-472	1125	38	utilize	utilize	VERB
ftr-472	1125	39	90	90	NUM
ftr-472	1125	40	%	%	NOUN
ftr-472	1125	41	of	of	ADP
ftr-472	1125	42	libor	libor	PROPN
ftr-472	1125	43	as	as	ADP
ftr-472	1125	44	the	the	DET
ftr-472	1125	45	interest	interest	NOUN
ftr-472	1125	46	rate	rate	NOUN
ftr-472	1125	47	on	on	ADP
ftr-472	1125	48	excess	excess	ADJ
ftr-472	1125	49	liabilities	liability	NOUN
ftr-472	1125	50	.	.	PUNCT
ftr-472	1126	1	'37	'37	NUM
ftr-472	1126	2	this	this	PRON
ftr-472	1126	3	may	may	AUX
ftr-472	1126	4	be	be	AUX
ftr-472	1126	5	in	in	ADP
ftr-472	1126	6	response	response	NOUN
ftr-472	1126	7	to	to	ADP
ftr-472	1126	8	a	a	DET
ftr-472	1126	9	perception	perception	NOUN
ftr-472	1126	10	that	that	SCONJ
ftr-472	1126	11	foreign	foreign	ADJ
ftr-472	1126	12	banks	bank	NOUN
ftr-472	1126	13	are	be	AUX
ftr-472	1126	14	not	not	PART
ftr-472	1126	15	bearing	bear	VERB
ftr-472	1126	16	their	their	PRON
ftr-472	1126	17	"	"	PUNCT
ftr-472	1126	18	fair	fair	ADJ
ftr-472	1126	19	share	share	NOUN
ftr-472	1126	20	"	"	PUNCT
ftr-472	1126	21	of	of	ADP
ftr-472	1126	22	the	the	DET
ftr-472	1126	23	tax	tax	NOUN
ftr-472	1126	24	burden	burden	NOUN
ftr-472	1126	25	,	,	PUNCT
ftr-472	1126	26	or	or	CCONJ
ftr-472	1126	27	it	it	PRON
ftr-472	1126	28	may	may	AUX
ftr-472	1126	29	simply	simply	ADV
ftr-472	1126	30	be	be	AUX
ftr-472	1126	31	the	the	DET
ftr-472	1126	32	tradeoff	tradeoff	NOUN
ftr-472	1126	33	that	that	PRON
ftr-472	1126	34	the	the	DET
ftr-472	1126	35	irs	irs	PROPN
ftr-472	1126	36	expects	expect	VERB
ftr-472	1126	37	banks	bank	NOUN
ftr-472	1126	38	to	to	PART
ftr-472	1126	39	accept	accept	VERB
ftr-472	1126	40	in	in	ADP
ftr-472	1126	41	exchange	exchange	NOUN
ftr-472	1126	42	for	for	ADP
ftr-472	1126	43	greater	great	ADJ
ftr-472	1126	44	simplicity	simplicity	NOUN
ftr-472	1126	45	and	and	CCONJ
ftr-472	1126	46	an	an	DET
ftr-472	1126	47	easing	easing	NOUN
ftr-472	1126	48	of	of	ADP
ftr-472	1126	49	administrative	administrative	ADJ
ftr-472	1126	50	burdens	burden	NOUN
ftr-472	1126	51	.	.	PUNCT
ftr-472	1127	1	iv	iv	X
ftr-472	1127	2	.	.	PUNCT
ftr-472	1128	1	the	the	DET
ftr-472	1128	2	branch	branch	NOUN
ftr-472	1128	3	profits	profit	VERB
ftr-472	1128	4	tax	tax	NOUN
ftr-472	1128	5	and	and	CCONJ
ftr-472	1128	6	branch	branch	NOUN
ftr-472	1128	7	level	level	NOUN
ftr-472	1128	8	interest	interest	NOUN
ftr-472	1128	9	tax	tax	NOUN
ftr-472	1128	10	a.	a.	NOUN
ftr-472	1128	11	overview	overview	NOUN
ftr-472	1128	12	enacted	enact	VERB
ftr-472	1128	13	in	in	ADP
ftr-472	1128	14	1986	1986	NUM
ftr-472	1128	15	,	,	PUNCT
ftr-472	1128	16	the	the	DET
ftr-472	1128	17	branch	branch	NOUN
ftr-472	1128	18	profits	profit	VERB
ftr-472	1128	19	tax	tax	NOUN
ftr-472	1128	20	(	(	PUNCT
ftr-472	1128	21	bpt	bpt	NOUN
ftr-472	1128	22	)	)	PUNCT
ftr-472	1128	23	and	and	CCONJ
ftr-472	1128	24	the	the	DET
ftr-472	1128	25	branch	branch	NOUN
ftr-472	1128	26	level	level	NOUN
ftr-472	1128	27	interest	interest	NOUN
ftr-472	1128	28	tax	tax	NOUN
ftr-472	1128	29	(	(	PUNCT
ftr-472	1128	30	blit	blit	NOUN
ftr-472	1128	31	)	)	PUNCT
ftr-472	1128	32	are	be	AUX
ftr-472	1128	33	intended	intend	VERB
ftr-472	1128	34	to	to	PART
ftr-472	1128	35	equalize	equalize	VERB
ftr-472	1128	36	the	the	DET
ftr-472	1128	37	position	position	NOUN
ftr-472	1128	38	of	of	ADP
ftr-472	1128	39	foreign	foreign	ADJ
ftr-472	1128	40	corporations	corporation	NOUN
ftr-472	1128	41	doing	do	VERB
ftr-472	1128	42	business	business	NOUN
ftr-472	1128	43	in	in	ADP
ftr-472	1128	44	the	the	DET
ftr-472	1128	45	united	united	PROPN
ftr-472	1128	46	states	states	PROPN
ftr-472	1128	47	through	through	ADP
ftr-472	1128	48	branches	branch	NOUN
ftr-472	1128	49	with	with	ADP
ftr-472	1128	50	that	that	PRON
ftr-472	1128	51	of	of	ADP
ftr-472	1128	52	foreign	foreign	ADJ
ftr-472	1128	53	corporations	corporation	NOUN
ftr-472	1128	54	doing	do	VERB
ftr-472	1128	55	business	business	NOUN
ftr-472	1128	56	in	in	ADP
ftr-472	1128	57	the	the	DET
ftr-472	1128	58	united	united	PROPN
ftr-472	1128	59	states	states	PROPN
ftr-472	1128	60	through	through	ADP
ftr-472	1128	61	subsidiaries	subsidiary	NOUN
ftr-472	1128	62	.	.	PUNCT
ftr-472	1129	1	on	on	ADP
ftr-472	1129	2	u.s	u.s	PROPN
ftr-472	1129	3	.	.	PROPN
ftr-472	1129	4	dollar	dollar	NOUN
ftr-472	1129	5	liabilities	liability	NOUN
ftr-472	1129	6	booked	book	VERB
ftr-472	1129	7	in	in	ADP
ftr-472	1129	8	non	non	ADJ
ftr-472	1129	9	-	-	ADJ
ftr-472	1129	10	u.s	u.s	PROPN
ftr-472	1129	11	.	.	PROPN
ftr-472	1129	12	offices	office	NOUN
ftr-472	1129	13	,	,	PUNCT
ftr-472	1129	14	and	and	CCONJ
ftr-472	1129	15	have	have	AUX
ftr-472	1129	16	therefore	therefore	ADV
ftr-472	1129	17	utilized	utilize	VERB
ftr-472	1129	18	a	a	DET
ftr-472	1129	19	liborbased	liborbased	ADJ
ftr-472	1129	20	rate	rate	NOUN
ftr-472	1129	21	that	that	PRON
ftr-472	1129	22	,	,	PUNCT
ftr-472	1129	23	in	in	ADP
ftr-472	1129	24	their	their	PRON
ftr-472	1129	25	view	view	NOUN
ftr-472	1129	26	,	,	PUNCT
ftr-472	1129	27	reasonably	reasonably	ADV
ftr-472	1129	28	approximates	approximate	VERB
ftr-472	1129	29	the	the	DET
ftr-472	1129	30	actual	actual	ADJ
ftr-472	1129	31	rate	rate	NOUN
ftr-472	1129	32	.	.	PUNCT
ftr-472	1130	1	however	however	ADV
ftr-472	1130	2	,	,	PUNCT
ftr-472	1130	3	upon	upon	SCONJ
ftr-472	1130	4	audit	audit	NOUN
ftr-472	1130	5	,	,	PUNCT
ftr-472	1130	6	a	a	DET
ftr-472	1130	7	bank	bank	NOUN
ftr-472	1130	8	would	would	AUX
ftr-472	1130	9	be	be	AUX
ftr-472	1130	10	required	require	VERB
ftr-472	1130	11	to	to	PART
ftr-472	1130	12	establish	establish	VERB
ftr-472	1130	13	that	that	SCONJ
ftr-472	1130	14	the	the	DET
ftr-472	1130	15	selected	select	VERB
ftr-472	1130	16	rate	rate	NOUN
ftr-472	1130	17	is	be	AUX
ftr-472	1130	18	a	a	DET
ftr-472	1130	19	reasonable	reasonable	ADJ
ftr-472	1130	20	approximation	approximation	NOUN
ftr-472	1130	21	of	of	ADP
ftr-472	1130	22	the	the	DET
ftr-472	1130	23	actual	actual	ADJ
ftr-472	1130	24	rate	rate	NOUN
ftr-472	1130	25	(	(	PUNCT
ftr-472	1130	26	which	which	PRON
ftr-472	1130	27	itself	itself	PRON
ftr-472	1130	28	may	may	AUX
ftr-472	1130	29	be	be	AUX
ftr-472	1130	30	difficult	difficult	ADJ
ftr-472	1130	31	to	to	PART
ftr-472	1130	32	ascertain	ascertain	VERB
ftr-472	1130	33	)	)	PUNCT
ftr-472	1130	34	.	.	PUNCT
ftr-472	1131	1	136	136	NUM
ftr-472	1131	2	.	.	PUNCT
ftr-472	1132	1	regs	regs	PROPN
ftr-472	1132	2	.	.	PUNCT
ftr-472	1133	1	§	§	PROPN
ftr-472	1133	2	1.882	1.882	NUM
ftr-472	1133	3	-	-	SYM
ftr-472	1133	4	5(a)(2	5(a)(2	NUM
ftr-472	1133	5	)	)	PUNCT
ftr-472	1133	6	,	,	PUNCT
ftr-472	1133	7	(	(	PUNCT
ftr-472	1133	8	4	4	NUM
ftr-472	1133	9	)	)	PUNCT
ftr-472	1133	10	;	;	PUNCT
ftr-472	1134	1	prop	prop	NOUN
ftr-472	1134	2	.	.	PUNCT
ftr-472	1134	3	regs	regs	PROPN
ftr-472	1134	4	.	.	PUNCT
ftr-472	1135	1	§	§	PROPN
ftr-472	1135	2	1.882	1.882	NUM
ftr-472	1135	3	-	-	SYM
ftr-472	1135	4	5(b)(2)(i	5(b)(2)(i	NUM
ftr-472	1135	5	)	)	PUNCT
ftr-472	1135	6	,	,	PUNCT
ftr-472	1135	7	(	(	PUNCT
ftr-472	1135	8	3	3	NUM
ftr-472	1135	9	)	)	PUNCT
ftr-472	1135	10	.	.	PUNCT
ftr-472	1136	1	to	to	PART
ftr-472	1136	2	further	far	ADV
ftr-472	1136	3	complicate	complicate	VERB
ftr-472	1136	4	matters	matter	NOUN
ftr-472	1136	5	,	,	PUNCT
ftr-472	1136	6	for	for	ADP
ftr-472	1136	7	purposes	purpose	NOUN
ftr-472	1136	8	of	of	ADP
ftr-472	1136	9	the	the	DET
ftr-472	1136	10	bpt	bpt	NOUN
ftr-472	1136	11	,	,	PUNCT
ftr-472	1136	12	u.s	u.s	PROPN
ftr-472	1136	13	.	.	PROPN
ftr-472	1136	14	assets	asset	NOUN
ftr-472	1136	15	must	must	AUX
ftr-472	1136	16	be	be	AUX
ftr-472	1136	17	determined	determine	VERB
ftr-472	1136	18	as	as	ADP
ftr-472	1136	19	of	of	ADP
ftr-472	1136	20	particular	particular	ADJ
ftr-472	1136	21	determination	determination	NOUN
ftr-472	1136	22	dates	date	NOUN
ftr-472	1136	23	(	(	PUNCT
ftr-472	1136	24	generally	generally	ADV
ftr-472	1136	25	the	the	DET
ftr-472	1136	26	close	close	NOUN
ftr-472	1136	27	of	of	ADP
ftr-472	1136	28	the	the	DET
ftr-472	1136	29	taxable	taxable	ADJ
ftr-472	1136	30	year	year	NOUN
ftr-472	1136	31	)	)	PUNCT
ftr-472	1136	32	.	.	PUNCT
ftr-472	1137	1	based	base	VERB
ftr-472	1137	2	on	on	ADP
ftr-472	1137	3	their	their	PRON
ftr-472	1137	4	adjusted	adjust	VERB
ftr-472	1137	5	tax	tax	NOUN
ftr-472	1137	6	bases	basis	NOUN
ftr-472	1137	7	for	for	ADP
ftr-472	1137	8	earnings	earning	NOUN
ftr-472	1137	9	and	and	CCONJ
ftr-472	1137	10	profits	profit	NOUN
ftr-472	1137	11	purposes	purpose	NOUN
ftr-472	1137	12	.	.	PUNCT
ftr-472	1138	1	regs	regs	PROPN
ftr-472	1138	2	.	.	PUNCT
ftr-472	1139	1	§	§	PROPN
ftr-472	1139	2	1.884	1.884	NUM
ftr-472	1139	3	-	-	SYM
ftr-472	1139	4	1(c)(2	1(c)(2	NUM
ftr-472	1139	5	)	)	PUNCT
ftr-472	1139	6	,	,	PUNCT
ftr-472	1139	7	(	(	PUNCT
ftr-472	1139	8	d)(6	d)(6	NOUN
ftr-472	1139	9	)	)	PUNCT
ftr-472	1139	10	.	.	PUNCT
ftr-472	1140	1	137	137	NUM
ftr-472	1140	2	.	.	PUNCT
ftr-472	1141	1	see	see	VERB
ftr-472	1141	2	supra	supra	PROPN
ftr-472	1141	3	notes	note	NOUN
ftr-472	1141	4	93	93	NUM
ftr-472	1141	5	,	,	PUNCT
ftr-472	1141	6	94	94	NUM
ftr-472	1141	7	,	,	PUNCT
ftr-472	1141	8	97	97	NUM
ftr-472	1141	9	and	and	CCONJ
ftr-472	1141	10	accompanying	accompany	VERB
ftr-472	1141	11	text	text	NOUN
ftr-472	1141	12	.	.	PUNCT
ftr-472	1142	1	the	the	DET
ftr-472	1142	2	1992	1992	NUM
ftr-472	1142	3	proposed	propose	VERB
ftr-472	1142	4	regulations	regulation	NOUN
ftr-472	1142	5	have	have	AUX
ftr-472	1142	6	also	also	ADV
ftr-472	1142	7	increased	increase	VERB
ftr-472	1142	8	administrative	administrative	ADJ
ftr-472	1142	9	burdens	burden	NOUN
ftr-472	1142	10	on	on	ADP
ftr-472	1142	11	taxpayers	taxpayer	NOUN
ftr-472	1142	12	that	that	PRON
ftr-472	1142	13	elect	elect	VERB
ftr-472	1142	14	to	to	PART
ftr-472	1142	15	apply	apply	VERB
ftr-472	1142	16	the	the	DET
ftr-472	1142	17	actual	actual	ADJ
ftr-472	1142	18	ratio	ratio	NOUN
ftr-472	1142	19	.	.	PUNCT
ftr-472	1143	1	for	for	ADP
ftr-472	1143	2	example	example	NOUN
ftr-472	1143	3	,	,	PUNCT
ftr-472	1143	4	large	large	ADJ
ftr-472	1143	5	banks	bank	NOUN
ftr-472	1143	6	would	would	AUX
ftr-472	1143	7	have	have	VERB
ftr-472	1143	8	to	to	PART
ftr-472	1143	9	compute	compute	VERB
ftr-472	1143	10	the	the	DET
ftr-472	1143	11	sum	sum	NOUN
ftr-472	1143	12	of	of	ADP
ftr-472	1143	13	their	their	PRON
ftr-472	1143	14	worldwide	worldwide	ADJ
ftr-472	1143	15	assets	asset	NOUN
ftr-472	1143	16	and	and	CCONJ
ftr-472	1143	17	liabilities	liability	NOUN
ftr-472	1143	18	no	no	PRON
ftr-472	1143	19	less	less	ADV
ftr-472	1143	20	frequently	frequently	ADV
ftr-472	1143	21	than	than	ADP
ftr-472	1143	22	monthly	monthly	ADJ
ftr-472	1143	23	.	.	PUNCT
ftr-472	1144	1	prop	prop	NOUN
ftr-472	1144	2	.	.	PUNCT
ftr-472	1144	3	regs	regs	PROPN
ftr-472	1144	4	.	.	PUNCT
ftr-472	1145	1	§	§	PROPN
ftr-472	1145	2	1.882	1.882	NUM
ftr-472	1145	3	-	-	SYM
ftr-472	1145	4	5(c)(2)(iv	5(c)(2)(iv	NUM
ftr-472	1145	5	)	)	PUNCT
ftr-472	1145	6	.	.	PUNCT
ftr-472	1146	1	in	in	ADP
ftr-472	1146	2	their	their	PRON
ftr-472	1146	3	comments	comment	NOUN
ftr-472	1146	4	on	on	ADP
ftr-472	1146	5	the	the	DET
ftr-472	1146	6	proposed	propose	VERB
ftr-472	1146	7	regulations	regulation	NOUN
ftr-472	1146	8	,	,	PUNCT
ftr-472	1146	9	the	the	DET
ftr-472	1146	10	institute	institute	NOUN
ftr-472	1146	11	of	of	ADP
ftr-472	1146	12	international	international	PROPN
ftr-472	1146	13	bankers	banker	NOUN
ftr-472	1146	14	observed	observe	VERB
ftr-472	1146	15	that	that	SCONJ
ftr-472	1146	16	"	"	PUNCT
ftr-472	1146	17	[	[	X
ftr-472	1146	18	we	we	PRON
ftr-472	1146	19	are	be	AUX
ftr-472	1146	20	]	]	PUNCT
ftr-472	1146	21	not	not	PART
ftr-472	1146	22	aware	aware	ADJ
ftr-472	1146	23	of	of	ADP
ftr-472	1146	24	any	any	DET
ftr-472	1146	25	international	international	ADJ
ftr-472	1146	26	bank	bank	NOUN
ftr-472	1146	27	that	that	PRON
ftr-472	1146	28	would	would	AUX
ftr-472	1146	29	be	be	AUX
ftr-472	1146	30	able	able	ADJ
ftr-472	1146	31	to	to	PART
ftr-472	1146	32	comply	comply	VERB
ftr-472	1146	33	.	.	PUNCT
ftr-472	1146	34	"	"	PUNCT
ftr-472	1147	1	11b	11b	NOUN
ftr-472	1147	2	comment	comment	NOUN
ftr-472	1147	3	letter	letter	NOUN
ftr-472	1147	4	,	,	PUNCT
ftr-472	1147	5	supra	supra	PROPN
ftr-472	1147	6	note	note	NOUN
ftr-472	1147	7	101	101	NUM
ftr-472	1147	8	.	.	PUNCT
ftr-472	1148	1	thus	thus	ADV
ftr-472	1148	2	the	the	DET
ftr-472	1148	3	1992	1992	NUM
ftr-472	1148	4	proposed	propose	VERB
ftr-472	1148	5	regulations	regulation	NOUN
ftr-472	1148	6	seem	seem	VERB
ftr-472	1148	7	to	to	PART
ftr-472	1148	8	be	be	AUX
ftr-472	1148	9	pushing	push	VERB
ftr-472	1148	10	banks	bank	NOUN
ftr-472	1148	11	to	to	PART
ftr-472	1148	12	elect	elect	VERB
ftr-472	1148	13	the	the	DET
ftr-472	1148	14	greater	great	ADJ
ftr-472	1148	15	simplicity	simplicity	NOUN
ftr-472	1148	16	of	of	ADP
ftr-472	1148	17	the	the	DET
ftr-472	1148	18	fixed	fix	VERB
ftr-472	1148	19	ratio	ratio	NOUN
ftr-472	1148	20	,	,	PUNCT
ftr-472	1148	21	but	but	CCONJ
ftr-472	1148	22	at	at	ADP
ftr-472	1148	23	a	a	DET
ftr-472	1148	24	higher	high	ADJ
ftr-472	1148	25	tax	tax	NOUN
ftr-472	1148	26	cost	cost	NOUN
ftr-472	1148	27	.	.	PUNCT
ftr-472	1149	1	the	the	DET
ftr-472	1149	2	rule	rule	NOUN
ftr-472	1149	3	excluding	exclude	VERB
ftr-472	1149	4	real	real	ADJ
ftr-472	1149	5	estate	estate	NOUN
ftr-472	1149	6	from	from	ADP
ftr-472	1149	7	u.s	u.s	PROPN
ftr-472	1149	8	.	.	PROPN
ftr-472	1149	9	assets	asset	NOUN
ftr-472	1149	10	until	until	ADP
ftr-472	1149	11	the	the	DET
ftr-472	1149	12	year	year	NOUN
ftr-472	1149	13	of	of	ADP
ftr-472	1149	14	disposition	disposition	NOUN
ftr-472	1149	15	(	(	PUNCT
ftr-472	1149	16	see	see	INTJ
ftr-472	1149	17	supra	supra	PROPN
ftr-472	1149	18	note	note	PROPN
ftr-472	1149	19	91	91	NUM
ftr-472	1149	20	)	)	PUNCT
ftr-472	1149	21	might	might	AUX
ftr-472	1149	22	have	have	AUX
ftr-472	1149	23	been	be	AUX
ftr-472	1149	24	similarly	similarly	ADV
ftr-472	1149	25	motivated	motivate	VERB
ftr-472	1149	26	.	.	PUNCT
ftr-472	1150	1	florida	florida	PROPN
ftr-472	1150	2	tax	tax	PROPN
ftr-472	1150	3	review	review	NOUN
ftr-472	1150	4	both	both	DET
ftr-472	1150	5	branches	branch	NOUN
ftr-472	1150	6	and	and	CCONJ
ftr-472	1150	7	subsidiaries	subsidiary	NOUN
ftr-472	1150	8	are	be	AUX
ftr-472	1150	9	subject	subject	ADJ
ftr-472	1150	10	to	to	ADP
ftr-472	1150	11	u.s	u.s	PROPN
ftr-472	1150	12	.	.	PROPN
ftr-472	1150	13	federal	federal	ADJ
ftr-472	1150	14	income	income	NOUN
ftr-472	1150	15	taxation	taxation	NOUN
ftr-472	1150	16	on	on	ADP
ftr-472	1150	17	a	a	DET
ftr-472	1150	18	net	net	ADJ
ftr-472	1150	19	income	income	NOUN
ftr-472	1150	20	basis	basis	NOUN
ftr-472	1150	21	.	.	PUNCT
ftr-472	1151	1	however	however	ADV
ftr-472	1151	2	,	,	PUNCT
ftr-472	1151	3	before	before	SCONJ
ftr-472	1151	4	the	the	DET
ftr-472	1151	5	bpt	bpt	NOUN
ftr-472	1151	6	,	,	PUNCT
ftr-472	1151	7	the	the	DET
ftr-472	1151	8	after	after	ADP
ftr-472	1151	9	-	-	PUNCT
ftr-472	1151	10	tax	tax	NOUN
ftr-472	1151	11	profits	profit	NOUN
ftr-472	1151	12	of	of	ADP
ftr-472	1151	13	a	a	DET
ftr-472	1151	14	u.s	u.s	PROPN
ftr-472	1151	15	.	.	PROPN
ftr-472	1151	16	branch	branch	NOUN
ftr-472	1151	17	could	could	AUX
ftr-472	1151	18	be	be	AUX
ftr-472	1151	19	remitted	remit	VERB
ftr-472	1151	20	to	to	ADP
ftr-472	1151	21	the	the	DET
ftr-472	1151	22	home	home	NOUN
ftr-472	1151	23	office	office	NOUN
ftr-472	1151	24	of	of	ADP
ftr-472	1151	25	the	the	DET
ftr-472	1151	26	foreign	foreign	ADJ
ftr-472	1151	27	corporation	corporation	NOUN
ftr-472	1151	28	free	free	ADJ
ftr-472	1151	29	of	of	ADP
ftr-472	1151	30	additional	additional	ADJ
ftr-472	1151	31	tax	tax	NOUN
ftr-472	1151	32	,	,	PUNCT
ftr-472	1151	33	whereas	whereas	SCONJ
ftr-472	1151	34	foreign	foreign	ADJ
ftr-472	1151	35	corporations	corporation	NOUN
ftr-472	1151	36	operating	operate	VERB
ftr-472	1151	37	through	through	ADP
ftr-472	1151	38	u.s	u.s	PROPN
ftr-472	1151	39	.	.	PROPN
ftr-472	1151	40	subsidiaries	subsidiary	NOUN
ftr-472	1151	41	were	be	AUX
ftr-472	1151	42	and	and	CCONJ
ftr-472	1151	43	continue	continue	VERB
ftr-472	1151	44	to	to	PART
ftr-472	1151	45	be	be	AUX
ftr-472	1151	46	subject	subject	ADJ
ftr-472	1151	47	to	to	ADP
ftr-472	1151	48	withholding	withhold	VERB
ftr-472	1151	49	tax	tax	NOUN
ftr-472	1151	50	on	on	ADP
ftr-472	1151	51	dividend	dividend	NOUN
ftr-472	1151	52	distributions	distribution	NOUN
ftr-472	1151	53	from	from	ADP
ftr-472	1151	54	subsidiary	subsidiary	NOUN
ftr-472	1151	55	to	to	ADP
ftr-472	1151	56	foreign	foreign	ADJ
ftr-472	1151	57	parent	parent	NOUN
ftr-472	1151	58	.	.	PUNCT
ftr-472	1152	1	similarly	similarly	ADV
ftr-472	1152	2	,	,	PUNCT
ftr-472	1152	3	interest	interest	NOUN
ftr-472	1152	4	paid	pay	VERB
ftr-472	1152	5	by	by	ADP
ftr-472	1152	6	a	a	DET
ftr-472	1152	7	u.s	u.s	PROPN
ftr-472	1152	8	.	.	PROPN
ftr-472	1152	9	subsidiary	subsidiary	NOUN
ftr-472	1152	10	generally	generally	ADV
ftr-472	1152	11	is	be	AUX
ftr-472	1152	12	u.s	u.s	PROPN
ftr-472	1152	13	.	.	PROPN
ftr-472	1152	14	source	source	NOUN
ftr-472	1152	15	and	and	CCONJ
ftr-472	1152	16	therefore	therefore	ADV
ftr-472	1152	17	subject	subject	ADJ
ftr-472	1152	18	to	to	ADP
ftr-472	1152	19	withholding	withholding	NOUN
ftr-472	1152	20	tax	tax	NOUN
ftr-472	1152	21	(	(	PUNCT
ftr-472	1152	22	subject	subject	ADJ
ftr-472	1152	23	to	to	ADP
ftr-472	1152	24	applicable	applicable	ADJ
ftr-472	1152	25	exceptions	exception	NOUN
ftr-472	1152	26	)	)	PUNCT
ftr-472	1152	27	,	,	PUNCT
ftr-472	1152	28	whereas	whereas	SCONJ
ftr-472	1152	29	,	,	PUNCT
ftr-472	1152	30	before	before	ADP
ftr-472	1152	31	1987	1987	NUM
ftr-472	1152	32	,	,	PUNCT
ftr-472	1152	33	u.s	u.s	PROPN
ftr-472	1152	34	.	.	PROPN
ftr-472	1152	35	interest	interest	NOUN
ftr-472	1152	36	expense	expense	NOUN
ftr-472	1152	37	of	of	ADP
ftr-472	1152	38	a	a	DET
ftr-472	1152	39	u.s	u.s	PROPN
ftr-472	1152	40	.	.	PROPN
ftr-472	1152	41	branch	branch	NOUN
ftr-472	1152	42	was	be	AUX
ftr-472	1152	43	not	not	PART
ftr-472	1152	44	subject	subject	ADJ
ftr-472	1152	45	to	to	ADP
ftr-472	1152	46	withholding	withholding	NOUN
ftr-472	1152	47	tax	tax	NOUN
ftr-472	1152	48	.	.	PUNCT
ftr-472	1153	1	"	"	PUNCT
ftr-472	1153	2	'	'	PUNCT
ftr-472	1153	3	the	the	DET
ftr-472	1153	4	bpt	bpt	NOUN
ftr-472	1153	5	eliminates	eliminate	VERB
ftr-472	1153	6	this	this	DET
ftr-472	1153	7	disparity	disparity	NOUN
ftr-472	1153	8	in	in	ADP
ftr-472	1153	9	the	the	DET
ftr-472	1153	10	treatment	treatment	NOUN
ftr-472	1153	11	of	of	ADP
ftr-472	1153	12	remitted	remit	VERB
ftr-472	1153	13	earnings	earning	NOUN
ftr-472	1153	14	by	by	ADP
ftr-472	1153	15	imposing	impose	VERB
ftr-472	1153	16	a	a	DET
ftr-472	1153	17	tax	tax	NOUN
ftr-472	1153	18	on	on	ADP
ftr-472	1153	19	a	a	DET
ftr-472	1153	20	foreign	foreign	ADJ
ftr-472	1153	21	corporation	corporation	NOUN
ftr-472	1153	22	that	that	PRON
ftr-472	1153	23	has	have	VERB
ftr-472	1153	24	a	a	DET
ftr-472	1153	25	u.s	u.s	PROPN
ftr-472	1153	26	.	.	PROPN
ftr-472	1153	27	branch	branch	NOUN
ftr-472	1153	28	,	,	PUNCT
ftr-472	1153	29	in	in	ADP
ftr-472	1153	30	addition	addition	NOUN
ftr-472	1153	31	to	to	ADP
ftr-472	1153	32	the	the	DET
ftr-472	1153	33	normal	normal	ADJ
ftr-472	1153	34	u.s	u.s	PROPN
ftr-472	1153	35	.	.	PROPN
ftr-472	1153	36	tax	tax	NOUN
ftr-472	1153	37	on	on	ADP
ftr-472	1153	38	eci	eci	PROPN
ftr-472	1153	39	.	.	PUNCT
ftr-472	1154	1	like	like	ADP
ftr-472	1154	2	the	the	DET
ftr-472	1154	3	dividend	dividend	NOUN
ftr-472	1154	4	withholding	withholding	NOUN
ftr-472	1154	5	tax	tax	NOUN
ftr-472	1154	6	,	,	PUNCT
ftr-472	1154	7	the	the	DET
ftr-472	1154	8	bpt	bpt	NOUN
ftr-472	1154	9	is	be	AUX
ftr-472	1154	10	generally	generally	ADV
ftr-472	1154	11	imposed	impose	VERB
ftr-472	1154	12	at	at	ADP
ftr-472	1154	13	30	30	NUM
ftr-472	1154	14	%	%	NOUN
ftr-472	1154	15	,	,	PUNCT
ftr-472	1154	16	which	which	DET
ftr-472	1154	17	rate	rate	NOUN
ftr-472	1154	18	may	may	AUX
ftr-472	1154	19	be	be	AUX
ftr-472	1154	20	reduced	reduce	VERB
ftr-472	1154	21	if	if	SCONJ
ftr-472	1154	22	a	a	DET
ftr-472	1154	23	tax	tax	NOUN
ftr-472	1154	24	treaty	treaty	NOUN
ftr-472	1154	25	applies	apply	VERB
ftr-472	1154	26	(	(	PUNCT
ftr-472	1154	27	subject	subject	ADJ
ftr-472	1154	28	to	to	ADP
ftr-472	1154	29	rigorous	rigorous	ADJ
ftr-472	1154	30	antitreaty	antitreaty	NOUN
ftr-472	1154	31	shopping	shopping	NOUN
ftr-472	1154	32	rules	rule	NOUN
ftr-472	1154	33	requiring	require	VERB
ftr-472	1154	34	the	the	DET
ftr-472	1154	35	foreign	foreign	ADJ
ftr-472	1154	36	corporation	corporation	NOUN
ftr-472	1154	37	to	to	PART
ftr-472	1154	38	be	be	AUX
ftr-472	1154	39	a	a	DET
ftr-472	1154	40	"	"	PUNCT
ftr-472	1154	41	qualified	qualified	ADJ
ftr-472	1154	42	resident	resident	NOUN
ftr-472	1154	43	"	"	PUNCT
ftr-472	1154	44	of	of	ADP
ftr-472	1154	45	the	the	DET
ftr-472	1154	46	treaty	treaty	NOUN
ftr-472	1154	47	country	country	NOUN
ftr-472	1154	48	)	)	PUNCT
ftr-472	1154	49	.	.	PUNCT
ftr-472	1155	1	139	139	NUM
ftr-472	1155	2	in	in	ADP
ftr-472	1155	3	seeking	seek	VERB
ftr-472	1155	4	to	to	PART
ftr-472	1155	5	approximate	approximate	VERB
ftr-472	1155	6	the	the	DET
ftr-472	1155	7	effects	effect	NOUN
ftr-472	1155	8	of	of	ADP
ftr-472	1155	9	the	the	DET
ftr-472	1155	10	dividend	dividend	NOUN
ftr-472	1155	11	withholding	withholding	NOUN
ftr-472	1155	12	tax	tax	NOUN
ftr-472	1155	13	,	,	PUNCT
ftr-472	1155	14	the	the	DET
ftr-472	1155	15	drafters	drafter	NOUN
ftr-472	1155	16	of	of	ADP
ftr-472	1155	17	the	the	DET
ftr-472	1155	18	bpt	bpt	NOUN
ftr-472	1155	19	faced	face	VERB
ftr-472	1155	20	several	several	ADJ
ftr-472	1155	21	practical	practical	ADJ
ftr-472	1155	22	difficulties	difficulty	NOUN
ftr-472	1155	23	.	.	PUNCT
ftr-472	1156	1	as	as	SCONJ
ftr-472	1156	2	noted	note	VERB
ftr-472	1156	3	above	above	ADV
ftr-472	1156	4	,	,	PUNCT
ftr-472	1156	5	branches	branch	NOUN
ftr-472	1156	6	of	of	ADP
ftr-472	1156	7	foreign	foreign	ADJ
ftr-472	1156	8	corporations	corporation	NOUN
ftr-472	1156	9	are	be	AUX
ftr-472	1156	10	not	not	PART
ftr-472	1156	11	regarded	regard	VERB
ftr-472	1156	12	as	as	ADP
ftr-472	1156	13	separate	separate	ADJ
ftr-472	1156	14	entities	entity	NOUN
ftr-472	1156	15	for	for	ADP
ftr-472	1156	16	u.s	u.s	PROPN
ftr-472	1156	17	.	.	PROPN
ftr-472	1156	18	tax	tax	NOUN
ftr-472	1156	19	purposes	purpose	NOUN
ftr-472	1156	20	.	.	PUNCT
ftr-472	1157	1	thus	thus	ADV
ftr-472	1157	2	,	,	PUNCT
ftr-472	1157	3	before	before	ADP
ftr-472	1157	4	the	the	DET
ftr-472	1157	5	bpt	bpt	NOUN
ftr-472	1157	6	,	,	PUNCT
ftr-472	1157	7	they	they	PRON
ftr-472	1157	8	were	be	AUX
ftr-472	1157	9	not	not	PART
ftr-472	1157	10	required	require	VERB
ftr-472	1157	11	to	to	PART
ftr-472	1157	12	account	account	VERB
ftr-472	1157	13	separately	separately	ADV
ftr-472	1157	14	for	for	ADP
ftr-472	1157	15	their	their	PRON
ftr-472	1157	16	earnings	earning	NOUN
ftr-472	1157	17	and	and	CCONJ
ftr-472	1157	18	profits	profit	NOUN
ftr-472	1157	19	(	(	PUNCT
ftr-472	1157	20	the	the	DET
ftr-472	1157	21	basic	basic	ADJ
ftr-472	1157	22	measure	measure	NOUN
ftr-472	1157	23	of	of	ADP
ftr-472	1157	24	a	a	DET
ftr-472	1157	25	dividend	dividend	NOUN
ftr-472	1157	26	for	for	ADP
ftr-472	1157	27	u.s	u.s	PROPN
ftr-472	1157	28	.	.	PROPN
ftr-472	1157	29	tax	tax	NOUN
ftr-472	1157	30	purposes	purpose	NOUN
ftr-472	1157	31	)	)	PUNCT
ftr-472	1157	32	.	.	PUNCT
ftr-472	1158	1	moreover	moreover	ADV
ftr-472	1158	2	,	,	PUNCT
ftr-472	1158	3	since	since	SCONJ
ftr-472	1158	4	a	a	DET
ftr-472	1158	5	branch	branch	NOUN
ftr-472	1158	6	by	by	ADP
ftr-472	1158	7	its	its	PRON
ftr-472	1158	8	nature	nature	NOUN
ftr-472	1158	9	is	be	AUX
ftr-472	1158	10	not	not	PART
ftr-472	1158	11	legally	legally	ADV
ftr-472	1158	12	separate	separate	ADJ
ftr-472	1158	13	from	from	ADP
ftr-472	1158	14	its	its	PRON
ftr-472	1158	15	home	home	NOUN
ftr-472	1158	16	office	office	NOUN
ftr-472	1158	17	,	,	PUNCT
ftr-472	1158	18	and	and	CCONJ
ftr-472	1158	19	funds	fund	NOUN
ftr-472	1158	20	may	may	AUX
ftr-472	1158	21	flow	flow	VERB
ftr-472	1158	22	freely	freely	ADV
ftr-472	1158	23	between	between	ADP
ftr-472	1158	24	the	the	DET
ftr-472	1158	25	u.s	u.s	PROPN
ftr-472	1158	26	.	.	PROPN
ftr-472	1158	27	branch	branch	PROPN
ftr-472	1158	28	and	and	CCONJ
ftr-472	1158	29	the	the	DET
ftr-472	1158	30	home	home	NOUN
ftr-472	1158	31	office	office	NOUN
ftr-472	1158	32	,	,	PUNCT
ftr-472	1158	33	it	it	PRON
ftr-472	1158	34	was	be	AUX
ftr-472	1158	35	necessary	necessary	ADJ
ftr-472	1158	36	to	to	PART
ftr-472	1158	37	devise	devise	VERB
ftr-472	1158	38	a	a	DET
ftr-472	1158	39	surrogate	surrogate	NOUN
ftr-472	1158	40	for	for	ADP
ftr-472	1158	41	the	the	DET
ftr-472	1158	42	cash	cash	NOUN
ftr-472	1158	43	payments	payment	NOUN
ftr-472	1158	44	that	that	PRON
ftr-472	1158	45	,	,	PUNCT
ftr-472	1158	46	if	if	SCONJ
ftr-472	1158	47	made	make	VERB
ftr-472	1158	48	out	out	ADP
ftr-472	1158	49	of	of	ADP
ftr-472	1158	50	earnings	earning	NOUN
ftr-472	1158	51	,	,	PUNCT
ftr-472	1158	52	would	would	AUX
ftr-472	1158	53	trigger	trigger	VERB
ftr-472	1158	54	the	the	DET
ftr-472	1158	55	dividend	dividend	NOUN
ftr-472	1158	56	withholding	withholding	NOUN
ftr-472	1158	57	tax	tax	NOUN
ftr-472	1158	58	.	.	PUNCT
ftr-472	1159	1	the	the	DET
ftr-472	1159	2	bpt	bpt	NOUN
ftr-472	1159	3	addresses	address	VERB
ftr-472	1159	4	these	these	DET
ftr-472	1159	5	considerations	consideration	NOUN
ftr-472	1159	6	by	by	ADP
ftr-472	1159	7	introducing	introduce	VERB
ftr-472	1159	8	the	the	DET
ftr-472	1159	9	concept	concept	NOUN
ftr-472	1159	10	of	of	ADP
ftr-472	1159	11	"	"	PUNCT
ftr-472	1159	12	dividend	dividend	VERB
ftr-472	1159	13	equivalent	equivalent	ADJ
ftr-472	1159	14	amount	amount	NOUN
ftr-472	1159	15	"	"	PUNCT
ftr-472	1159	16	and	and	CCONJ
ftr-472	1159	17	by	by	ADP
ftr-472	1159	18	requiring	require	VERB
ftr-472	1159	19	foreign	foreign	ADJ
ftr-472	1159	20	corporations	corporation	NOUN
ftr-472	1159	21	with	with	ADP
ftr-472	1159	22	u.s	u.s	PROPN
ftr-472	1159	23	.	.	PROPN
ftr-472	1159	24	branches	branch	NOUN
ftr-472	1159	25	to	to	PART
ftr-472	1159	26	keep	keep	VERB
ftr-472	1159	27	account	account	NOUN
ftr-472	1159	28	of	of	ADP
ftr-472	1159	29	their	their	PRON
ftr-472	1159	30	post-1986	post-1986	ADJ
ftr-472	1159	31	"	"	PUNCT
ftr-472	1159	32	effectively	effectively	ADV
ftr-472	1159	33	connected	connected	ADJ
ftr-472	1159	34	earnings	earning	NOUN
ftr-472	1159	35	and	and	CCONJ
ftr-472	1159	36	profits	profit	NOUN
ftr-472	1159	37	"	"	PUNCT
ftr-472	1159	38	(	(	PUNCT
ftr-472	1159	39	ecep	ecep	ADJ
ftr-472	1159	40	)	)	PUNCT
ftr-472	1159	41	and	and	CCONJ
ftr-472	1159	42	of	of	ADP
ftr-472	1159	43	changes	change	NOUN
ftr-472	1159	44	in	in	ADP
ftr-472	1159	45	their	their	PRON
ftr-472	1159	46	"	"	PUNCT
ftr-472	1159	47	u.s	u.s	PROPN
ftr-472	1159	48	.	.	PROPN
ftr-472	1159	49	net	net	ADJ
ftr-472	1159	50	equity	equity	NOUN
ftr-472	1159	51	.	.	PUNCT
ftr-472	1159	52	"	"	PUNCT
ftr-472	1160	1	through	through	ADP
ftr-472	1160	2	these	these	DET
ftr-472	1160	3	concepts	concept	NOUN
ftr-472	1160	4	,	,	PUNCT
ftr-472	1160	5	a	a	DET
ftr-472	1160	6	balance	balance	NOUN
ftr-472	1160	7	sheet	sheet	NOUN
ftr-472	1160	8	is	be	AUX
ftr-472	1160	9	constructed	construct	VERB
ftr-472	1160	10	for	for	ADP
ftr-472	1160	11	the	the	DET
ftr-472	1160	12	branch	branch	NOUN
ftr-472	1160	13	,	,	PUNCT
ftr-472	1160	14	which	which	PRON
ftr-472	1160	15	reflects	reflect	VERB
ftr-472	1160	16	the	the	DET
ftr-472	1160	17	assets	asset	NOUN
ftr-472	1160	18	and	and	CCONJ
ftr-472	1160	19	liabilities	liability	NOUN
ftr-472	1160	20	associated	associate	VERB
ftr-472	1160	21	with	with	ADP
ftr-472	1160	22	the	the	DET
ftr-472	1160	23	u.s	u.s	PROPN
ftr-472	1160	24	.	.	PROPN
ftr-472	1160	25	branch	branch	PROPN
ftr-472	1160	26	and	and	CCONJ
ftr-472	1160	27	which	which	PRON
ftr-472	1160	28	permits	permit	VERB
ftr-472	1160	29	the	the	DET
ftr-472	1160	30	calculation	calculation	NOUN
ftr-472	1160	31	of	of	ADP
ftr-472	1160	32	amounts	amount	NOUN
ftr-472	1160	33	that	that	PRON
ftr-472	1160	34	are	be	AUX
ftr-472	1160	35	deemed	deem	VERB
ftr-472	1160	36	to	to	PART
ftr-472	1160	37	be	be	AUX
ftr-472	1160	38	remitted	remit	VERB
ftr-472	1160	39	to	to	ADP
ftr-472	1160	40	the	the	DET
ftr-472	1160	41	home	home	NOUN
ftr-472	1160	42	office	office	NOUN
ftr-472	1160	43	(	(	PUNCT
ftr-472	1160	44	and	and	CCONJ
ftr-472	1160	45	therefore	therefore	ADV
ftr-472	1160	46	subject	subject	VERB
ftr-472	1160	47	to	to	ADP
ftr-472	1160	48	the	the	DET
ftr-472	1160	49	bpt	bpt	NOUN
ftr-472	1160	50	)	)	PUNCT
ftr-472	1160	51	.	.	PUNCT
ftr-472	1161	1	the	the	DET
ftr-472	1161	2	bpt	bpt	NOUN
ftr-472	1161	3	is	be	AUX
ftr-472	1161	4	imposed	impose	VERB
ftr-472	1161	5	on	on	ADP
ftr-472	1161	6	a	a	DET
ftr-472	1161	7	foreign	foreign	ADJ
ftr-472	1161	8	corporation	corporation	NOUN
ftr-472	1161	9	's	's	PART
ftr-472	1161	10	dividend	dividend	NOUN
ftr-472	1161	11	equivalent	equivalent	ADJ
ftr-472	1161	12	amount	amount	NOUN
ftr-472	1161	13	.	.	PUNCT
ftr-472	1162	1	the	the	DET
ftr-472	1162	2	dividend	dividend	NOUN
ftr-472	1162	3	equivalent	equivalent	ADJ
ftr-472	1162	4	amount	amount	NOUN
ftr-472	1162	5	equals	equal	VERB
ftr-472	1162	6	the	the	DET
ftr-472	1162	7	corporation	corporation	NOUN
ftr-472	1162	8	's	's	PART
ftr-472	1162	9	earnings	earning	NOUN
ftr-472	1162	10	and	and	CCONJ
ftr-472	1162	11	profits	profit	NOUN
ftr-472	1162	12	for	for	ADP
ftr-472	1162	13	the	the	DET
ftr-472	1162	14	taxable	taxable	ADJ
ftr-472	1162	15	year	year	NOUN
ftr-472	1162	16	that	that	PRON
ftr-472	1162	17	are	be	AUX
ftr-472	1162	18	attributable	attributable	ADJ
ftr-472	1162	19	to	to	ADP
ftr-472	1162	20	eci	eci	PROPN
ftr-472	1162	21	(	(	PUNCT
ftr-472	1162	22	ecep	ecep	ADJ
ftr-472	1162	23	)	)	PUNCT
ftr-472	1162	24	,	,	PUNCT
ftr-472	1162	25	adjusted	adjust	VERB
ftr-472	1162	26	to	to	PART
ftr-472	1162	27	take	take	VERB
ftr-472	1162	28	account	account	NOUN
ftr-472	1162	29	of	of	ADP
ftr-472	1162	30	any	any	DET
ftr-472	1162	31	change	change	NOUN
ftr-472	1162	32	during	during	ADP
ftr-472	1162	33	the	the	DET
ftr-472	1162	34	taxable	taxable	ADJ
ftr-472	1162	35	year	year	NOUN
ftr-472	1162	36	in	in	ADP
ftr-472	1162	37	the	the	DET
ftr-472	1162	38	corporation	corporation	NOUN
ftr-472	1162	39	's	's	PART
ftr-472	1162	40	u.s	u.s	PROPN
ftr-472	1162	41	.	.	PROPN
ftr-472	1162	42	net	net	PROPN
ftr-472	1162	43	equity	equity	NOUN
ftr-472	1162	44	(	(	PUNCT
ftr-472	1162	45	u.s	u.s	PROPN
ftr-472	1162	46	.	.	PROPN
ftr-472	1162	47	assets	asset	NOUN
ftr-472	1162	48	,	,	PUNCT
ftr-472	1162	49	less	less	ADJ
ftr-472	1162	50	u.s	u.s	PROPN
ftr-472	1162	51	.	.	PROPN
ftr-472	1162	52	liabilities	liability	NOUN
ftr-472	1162	53	)	)	PUNCT
ftr-472	1162	54	.	.	PUNCT
ftr-472	1163	1	the	the	DET
ftr-472	1163	2	adjustment	adjustment	NOUN
ftr-472	1163	3	for	for	ADP
ftr-472	1163	4	changes	change	NOUN
ftr-472	1163	5	138	138	NUM
ftr-472	1163	6	.	.	PUNCT
ftr-472	1164	1	so	so	ADV
ftr-472	1164	2	-	-	PUNCT
ftr-472	1164	3	called	call	VERB
ftr-472	1164	4	secondary	secondary	ADJ
ftr-472	1164	5	withholding	withholding	NOUN
ftr-472	1164	6	taxes	taxis	NOUN
ftr-472	1164	7	on	on	ADP
ftr-472	1164	8	dividends	dividend	NOUN
ftr-472	1164	9	and	and	CCONJ
ftr-472	1164	10	interest	interest	NOUN
ftr-472	1164	11	paid	pay	VERB
ftr-472	1164	12	by	by	ADP
ftr-472	1164	13	a	a	DET
ftr-472	1164	14	foreign	foreign	ADJ
ftr-472	1164	15	corporation	corporation	NOUN
ftr-472	1164	16	were	be	AUX
ftr-472	1164	17	applicable	applicable	ADJ
ftr-472	1164	18	only	only	ADV
ftr-472	1164	19	if	if	SCONJ
ftr-472	1164	20	,	,	PUNCT
ftr-472	1164	21	in	in	ADP
ftr-472	1164	22	general	general	ADJ
ftr-472	1164	23	,	,	PUNCT
ftr-472	1164	24	50	50	NUM
ftr-472	1164	25	%	%	NOUN
ftr-472	1164	26	or	or	CCONJ
ftr-472	1164	27	more	more	ADJ
ftr-472	1164	28	of	of	ADP
ftr-472	1164	29	the	the	DET
ftr-472	1164	30	foreign	foreign	ADJ
ftr-472	1164	31	corporation	corporation	NOUN
ftr-472	1164	32	's	's	PART
ftr-472	1164	33	gross	gross	ADJ
ftr-472	1164	34	income	income	NOUN
ftr-472	1164	35	during	during	ADP
ftr-472	1164	36	a	a	DET
ftr-472	1164	37	three	three	NUM
ftr-472	1164	38	-	-	PUNCT
ftr-472	1164	39	year	year	NOUN
ftr-472	1164	40	testing	testing	NOUN
ftr-472	1164	41	period	period	NOUN
ftr-472	1164	42	was	be	AUX
ftr-472	1164	43	eci	eci	PROPN
ftr-472	1164	44	.	.	PUNCT
ftr-472	1165	1	irc	irc	PROPN
ftr-472	1165	2	§	§	PROPN
ftr-472	1165	3	861(a)(1)(c	861(a)(1)(c	PROPN
ftr-472	1165	4	)	)	PUNCT
ftr-472	1165	5	,	,	PUNCT
ftr-472	1165	6	(	(	PUNCT
ftr-472	1165	7	2)(b	2)(b	NUM
ftr-472	1165	8	)	)	PUNCT
ftr-472	1165	9	(	(	PUNCT
ftr-472	1165	10	before	before	ADP
ftr-472	1165	11	amendment	amendment	NOUN
ftr-472	1165	12	in	in	ADP
ftr-472	1165	13	1986	1986	NUM
ftr-472	1165	14	)	)	PUNCT
ftr-472	1165	15	.	.	PUNCT
ftr-472	1166	1	139	139	NUM
ftr-472	1166	2	.	.	PUNCT
ftr-472	1167	1	see	see	VERB
ftr-472	1167	2	infra	infra	NOUN
ftr-472	1167	3	notes	note	VERB
ftr-472	1167	4	145	145	NUM
ftr-472	1167	5	-	-	SYM
ftr-472	1167	6	50	50	NUM
ftr-472	1167	7	and	and	CCONJ
ftr-472	1167	8	accompanying	accompany	VERB
ftr-472	1167	9	text	text	NOUN
ftr-472	1167	10	.	.	PUNCT
ftr-472	1168	1	[	[	X
ftr-472	1168	2	vol	vol	NOUN
ftr-472	1168	3	.	.	PUNCT
ftr-472	1168	4	2:1	2:1	NUM
ftr-472	1168	5	19941	19941	NUM
ftr-472	1168	6	u.s	u.s	PROPN
ftr-472	1168	7	.	.	PROPN
ftr-472	1168	8	federal	federal	PROPN
ftr-472	1168	9	income	income	NOUN
ftr-472	1168	10	taxation	taxation	NOUN
ftr-472	1168	11	of	of	ADP
ftr-472	1168	12	u.s	u.s	PROPN
ftr-472	1168	13	.	.	PROPN
ftr-472	1168	14	branches	branch	NOUN
ftr-472	1168	15	of	of	ADP
ftr-472	1168	16	foreign	foreign	ADJ
ftr-472	1168	17	banks	bank	NOUN
ftr-472	1168	18	59	59	NUM
ftr-472	1168	19	in	in	ADP
ftr-472	1168	20	u.s	u.s	PROPN
ftr-472	1168	21	.	.	PROPN
ftr-472	1168	22	net	net	PROPN
ftr-472	1168	23	equity	equity	NOUN
ftr-472	1168	24	,	,	PUNCT
ftr-472	1168	25	which	which	PRON
ftr-472	1168	26	may	may	AUX
ftr-472	1168	27	be	be	AUX
ftr-472	1168	28	either	either	CCONJ
ftr-472	1168	29	positive	positive	ADJ
ftr-472	1168	30	or	or	CCONJ
ftr-472	1168	31	negative	negative	ADJ
ftr-472	1168	32	,	,	PUNCT
ftr-472	1168	33	is	be	AUX
ftr-472	1168	34	designed	design	VERB
ftr-472	1168	35	to	to	PART
ftr-472	1168	36	identify	identify	VERB
ftr-472	1168	37	when	when	SCONJ
ftr-472	1168	38	earnings	earning	NOUN
ftr-472	1168	39	of	of	ADP
ftr-472	1168	40	the	the	DET
ftr-472	1168	41	branch	branch	NOUN
ftr-472	1168	42	have	have	AUX
ftr-472	1168	43	been	be	AUX
ftr-472	1168	44	reinvested	reinveste	VERB
ftr-472	1168	45	in	in	ADP
ftr-472	1168	46	the	the	DET
ftr-472	1168	47	branch	branch	NOUN
ftr-472	1168	48	's	's	PART
ftr-472	1168	49	u.s	u.s	PROPN
ftr-472	1168	50	.	.	PROPN
ftr-472	1168	51	trade	trade	NOUN
ftr-472	1168	52	or	or	CCONJ
ftr-472	1168	53	business	business	NOUN
ftr-472	1168	54	and	and	CCONJ
ftr-472	1168	55	when	when	SCONJ
ftr-472	1168	56	they	they	PRON
ftr-472	1168	57	should	should	AUX
ftr-472	1168	58	be	be	AUX
ftr-472	1168	59	considered	consider	VERB
ftr-472	1168	60	to	to	PART
ftr-472	1168	61	have	have	AUX
ftr-472	1168	62	been	be	AUX
ftr-472	1168	63	repatriated	repatriate	VERB
ftr-472	1168	64	.	.	PUNCT
ftr-472	1169	1	the	the	DET
ftr-472	1169	2	corporation	corporation	NOUN
ftr-472	1169	3	's	's	PART
ftr-472	1169	4	dividend	dividend	NOUN
ftr-472	1169	5	equivalent	equivalent	ADJ
ftr-472	1169	6	amount	amount	NOUN
ftr-472	1169	7	is	be	AUX
ftr-472	1169	8	reduced	reduce	VERB
ftr-472	1169	9	by	by	ADP
ftr-472	1169	10	any	any	DET
ftr-472	1169	11	increase	increase	NOUN
ftr-472	1169	12	in	in	ADP
ftr-472	1169	13	u.s	u.s	PROPN
ftr-472	1169	14	.	.	PROPN
ftr-472	1169	15	net	net	ADJ
ftr-472	1169	16	equity	equity	NOUN
ftr-472	1169	17	during	during	ADP
ftr-472	1169	18	the	the	DET
ftr-472	1169	19	taxable	taxable	ADJ
ftr-472	1169	20	year	year	NOUN
ftr-472	1169	21	(	(	PUNCT
ftr-472	1169	22	reflecting	reflect	VERB
ftr-472	1169	23	a	a	DET
ftr-472	1169	24	reinvestment	reinvestment	NOUN
ftr-472	1169	25	of	of	ADP
ftr-472	1169	26	ecep	ecep	NOUN
ftr-472	1169	27	in	in	ADP
ftr-472	1169	28	the	the	DET
ftr-472	1169	29	united	united	PROPN
ftr-472	1169	30	states	states	PROPN
ftr-472	1169	31	)	)	PUNCT
ftr-472	1169	32	and	and	CCONJ
ftr-472	1169	33	increased	increase	VERB
ftr-472	1169	34	by	by	ADP
ftr-472	1169	35	any	any	DET
ftr-472	1169	36	reduction	reduction	NOUN
ftr-472	1169	37	in	in	ADP
ftr-472	1169	38	u.s	u.s	PROPN
ftr-472	1169	39	.	.	PROPN
ftr-472	1169	40	net	net	ADJ
ftr-472	1169	41	equity	equity	NOUN
ftr-472	1169	42	during	during	ADP
ftr-472	1169	43	the	the	DET
ftr-472	1169	44	taxable	taxable	ADJ
ftr-472	1169	45	year	year	NOUN
ftr-472	1169	46	(	(	PUNCT
ftr-472	1169	47	to	to	ADP
ftr-472	1169	48	the	the	DET
ftr-472	1169	49	extent	extent	NOUN
ftr-472	1169	50	of	of	ADP
ftr-472	1169	51	ecep	ecep	NOUN
ftr-472	1169	52	for	for	ADP
ftr-472	1169	53	previous	previous	ADJ
ftr-472	1169	54	years	year	NOUN
ftr-472	1169	55	that	that	PRON
ftr-472	1169	56	was	be	AUX
ftr-472	1169	57	deemed	deem	VERB
ftr-472	1169	58	reinvested	reinveste	VERB
ftr-472	1169	59	and	and	CCONJ
ftr-472	1169	60	therefore	therefore	ADV
ftr-472	1169	61	not	not	PART
ftr-472	1169	62	taxed	tax	VERB
ftr-472	1169	63	)	)	PUNCT
ftr-472	1169	64	.	.	PUNCT
ftr-472	1170	1	thus	thus	ADV
ftr-472	1170	2	,	,	PUNCT
ftr-472	1170	3	decreases	decrease	NOUN
ftr-472	1170	4	in	in	ADP
ftr-472	1170	5	u.s	u.s	PROPN
ftr-472	1170	6	.	.	PROPN
ftr-472	1170	7	net	net	PROPN
ftr-472	1170	8	equity	equity	NOUN
ftr-472	1170	9	generally	generally	ADV
ftr-472	1170	10	increase	increase	VERB
ftr-472	1170	11	the	the	DET
ftr-472	1170	12	bpt	bpt	NOUN
ftr-472	1170	13	and	and	CCONJ
ftr-472	1170	14	vice	vice	ADV
ftr-472	1170	15	versa	versa	ADV
ftr-472	1170	16	.	.	PUNCT
ftr-472	1170	17	"	"	PUNCT
ftr-472	1171	1	°	°	CCONJ
ftr-472	1171	2	the	the	DET
ftr-472	1171	3	purpose	purpose	NOUN
ftr-472	1171	4	of	of	ADP
ftr-472	1171	5	the	the	DET
ftr-472	1171	6	blit	blit	NOUN
ftr-472	1171	7	is	be	AUX
ftr-472	1171	8	to	to	PART
ftr-472	1171	9	ensure	ensure	VERB
ftr-472	1171	10	that	that	SCONJ
ftr-472	1171	11	interest	interest	NOUN
ftr-472	1171	12	expense	expense	NOUN
ftr-472	1171	13	incurred	incur	VERB
ftr-472	1171	14	by	by	ADP
ftr-472	1171	15	a	a	DET
ftr-472	1171	16	branch	branch	NOUN
ftr-472	1171	17	on	on	ADP
ftr-472	1171	18	liabilities	liability	NOUN
ftr-472	1171	19	associated	associate	VERB
ftr-472	1171	20	with	with	ADP
ftr-472	1171	21	its	its	PRON
ftr-472	1171	22	u.s	u.s	PROPN
ftr-472	1171	23	.	.	PROPN
ftr-472	1171	24	trade	trade	NOUN
ftr-472	1171	25	or	or	CCONJ
ftr-472	1171	26	business	business	NOUN
ftr-472	1171	27	is	be	AUX
ftr-472	1171	28	treated	treat	VERB
ftr-472	1171	29	in	in	ADP
ftr-472	1171	30	a	a	DET
ftr-472	1171	31	comparable	comparable	ADJ
ftr-472	1171	32	manner	manner	NOUN
ftr-472	1171	33	to	to	ADP
ftr-472	1171	34	interest	interest	NOUN
ftr-472	1171	35	expense	expense	NOUN
ftr-472	1171	36	incurred	incur	VERB
ftr-472	1171	37	by	by	ADP
ftr-472	1171	38	a	a	DET
ftr-472	1171	39	u.s	u.s	PROPN
ftr-472	1171	40	.	.	PROPN
ftr-472	1171	41	subsidiary	subsidiary	NOUN
ftr-472	1171	42	.	.	PUNCT
ftr-472	1172	1	in	in	ADP
ftr-472	1172	2	general	general	ADJ
ftr-472	1172	3	,	,	PUNCT
ftr-472	1172	4	the	the	DET
ftr-472	1172	5	blit	blit	NOUN
ftr-472	1172	6	consists	consist	VERB
ftr-472	1172	7	of	of	ADP
ftr-472	1172	8	two	two	NUM
ftr-472	1172	9	separate	separate	ADJ
ftr-472	1172	10	,	,	PUNCT
ftr-472	1172	11	but	but	CCONJ
ftr-472	1172	12	related	relate	VERB
ftr-472	1172	13	,	,	PUNCT
ftr-472	1172	14	rules	rule	NOUN
ftr-472	1172	15	.	.	PUNCT
ftr-472	1173	1	first	first	ADV
ftr-472	1173	2	,	,	PUNCT
ftr-472	1173	3	the	the	DET
ftr-472	1173	4	blit	blit	NOUN
ftr-472	1173	5	provides	provide	VERB
ftr-472	1173	6	that	that	SCONJ
ftr-472	1173	7	interest	interest	NOUN
ftr-472	1173	8	actually	actually	ADV
ftr-472	1173	9	paid	pay	VERB
ftr-472	1173	10	by	by	ADP
ftr-472	1173	11	the	the	DET
ftr-472	1173	12	branch	branch	NOUN
ftr-472	1173	13	to	to	ADP
ftr-472	1173	14	third	third	ADJ
ftr-472	1173	15	parties	party	NOUN
ftr-472	1173	16	(	(	PUNCT
ftr-472	1173	17	booked	book	VERB
ftr-472	1173	18	or	or	CCONJ
ftr-472	1173	19	branch	branch	NOUN
ftr-472	1173	20	interest	interest	NOUN
ftr-472	1173	21	)	)	PUNCT
ftr-472	1173	22	is	be	AUX
ftr-472	1173	23	treated	treat	VERB
ftr-472	1173	24	as	as	SCONJ
ftr-472	1173	25	if	if	SCONJ
ftr-472	1173	26	paid	pay	VERB
ftr-472	1173	27	by	by	ADP
ftr-472	1173	28	a	a	DET
ftr-472	1173	29	domestic	domestic	ADJ
ftr-472	1173	30	corporation	corporation	NOUN
ftr-472	1173	31	.	.	PUNCT
ftr-472	1173	32	'	'	PUNCT
ftr-472	1174	1	thus	thus	ADV
ftr-472	1174	2	,	,	PUNCT
ftr-472	1174	3	such	such	ADJ
ftr-472	1174	4	interest	interest	NOUN
ftr-472	1174	5	is	be	AUX
ftr-472	1174	6	sourced	source	VERB
ftr-472	1174	7	in	in	ADP
ftr-472	1174	8	the	the	DET
ftr-472	1174	9	united	united	PROPN
ftr-472	1174	10	states	states	PROPN
ftr-472	1174	11	and	and	CCONJ
ftr-472	1174	12	is	be	AUX
ftr-472	1174	13	subject	subject	ADJ
ftr-472	1174	14	to	to	ADP
ftr-472	1174	15	a	a	DET
ftr-472	1174	16	30	30	NUM
ftr-472	1174	17	%	%	NOUN
ftr-472	1174	18	u.s	u.s	PROPN
ftr-472	1174	19	.	.	PROPN
ftr-472	1174	20	withholding	withholding	NOUN
ftr-472	1174	21	tax	tax	NOUN
ftr-472	1174	22	unless	unless	SCONJ
ftr-472	1174	23	it	it	PRON
ftr-472	1174	24	is	be	AUX
ftr-472	1174	25	eligible	eligible	ADJ
ftr-472	1174	26	for	for	ADP
ftr-472	1174	27	an	an	DET
ftr-472	1174	28	exemption	exemption	NOUN
ftr-472	1174	29	or	or	CCONJ
ftr-472	1174	30	reduction	reduction	NOUN
ftr-472	1174	31	under	under	ADP
ftr-472	1174	32	the	the	DET
ftr-472	1174	33	code	code	NOUN
ftr-472	1174	34	(	(	PUNCT
ftr-472	1174	35	including	include	VERB
ftr-472	1174	36	the	the	DET
ftr-472	1174	37	exemptions	exemption	NOUN
ftr-472	1174	38	for	for	ADP
ftr-472	1174	39	portfolio	portfolio	NOUN
ftr-472	1174	40	interest	interest	NOUN
ftr-472	1174	41	and	and	CCONJ
ftr-472	1174	42	for	for	ADP
ftr-472	1174	43	interest	interest	NOUN
ftr-472	1174	44	on	on	ADP
ftr-472	1174	45	bank	bank	NOUN
ftr-472	1174	46	deposits	deposit	NOUN
ftr-472	1174	47	)	)	PUNCT
ftr-472	1174	48	or	or	CCONJ
ftr-472	1174	49	,	,	PUNCT
ftr-472	1174	50	in	in	ADP
ftr-472	1174	51	the	the	DET
ftr-472	1174	52	case	case	NOUN
ftr-472	1174	53	of	of	ADP
ftr-472	1174	54	a	a	DET
ftr-472	1174	55	"	"	PUNCT
ftr-472	1174	56	qualified	qualified	ADJ
ftr-472	1174	57	resident	resident	NOUN
ftr-472	1174	58	"	"	PUNCT
ftr-472	1174	59	of	of	ADP
ftr-472	1174	60	a	a	DET
ftr-472	1174	61	treaty	treaty	NOUN
ftr-472	1174	62	country	country	NOUN
ftr-472	1174	63	,	,	PUNCT
ftr-472	1174	64	under	under	ADP
ftr-472	1174	65	an	an	DET
ftr-472	1174	66	income	income	NOUN
ftr-472	1174	67	tax	tax	NOUN
ftr-472	1174	68	treaty	treaty	NOUN
ftr-472	1174	69	.	.	PUNCT
ftr-472	1175	1	this	this	DET
ftr-472	1175	2	first	first	ADJ
ftr-472	1175	3	rule	rule	NOUN
ftr-472	1175	4	does	do	AUX
ftr-472	1175	5	not	not	PART
ftr-472	1175	6	itself	itself	PRON
ftr-472	1175	7	impose	impose	VERB
ftr-472	1175	8	a	a	DET
ftr-472	1175	9	tax	tax	NOUN
ftr-472	1175	10	;	;	PUNCT
ftr-472	1175	11	it	it	PRON
ftr-472	1175	12	simply	simply	ADV
ftr-472	1175	13	re	re	VERB
ftr-472	1175	14	-	-	NOUN
ftr-472	1175	15	sources	source	NOUN
ftr-472	1175	16	interest	interest	NOUN
ftr-472	1175	17	paid	pay	VERB
ftr-472	1175	18	(	(	PUNCT
ftr-472	1175	19	which	which	PRON
ftr-472	1175	20	in	in	ADP
ftr-472	1175	21	turn	turn	NOUN
ftr-472	1175	22	has	have	VERB
ftr-472	1175	23	implications	implication	NOUN
ftr-472	1175	24	for	for	ADP
ftr-472	1175	25	the	the	DET
ftr-472	1175	26	imposition	imposition	NOUN
ftr-472	1175	27	of	of	ADP
ftr-472	1175	28	tax	tax	NOUN
ftr-472	1175	29	under	under	ADP
ftr-472	1175	30	generally	generally	ADV
ftr-472	1175	31	applicable	applicable	ADJ
ftr-472	1175	32	rules	rule	NOUN
ftr-472	1175	33	)	)	PUNCT
ftr-472	1175	34	.	.	PUNCT
ftr-472	1176	1	the	the	DET
ftr-472	1176	2	second	second	ADJ
ftr-472	1176	3	aspect	aspect	NOUN
ftr-472	1176	4	of	of	ADP
ftr-472	1176	5	the	the	DET
ftr-472	1176	6	blit	blit	NOUN
ftr-472	1176	7	is	be	AUX
ftr-472	1176	8	the	the	DET
ftr-472	1176	9	tax	tax	NOUN
ftr-472	1176	10	on	on	ADP
ftr-472	1176	11	"	"	PUNCT
ftr-472	1176	12	excess	excess	ADJ
ftr-472	1176	13	interest	interest	NOUN
ftr-472	1176	14	.	.	PUNCT
ftr-472	1177	1	"'4	"'4	PUNCT
ftr-472	1178	1	in	in	ADP
ftr-472	1178	2	general	general	ADJ
ftr-472	1178	3	terms	term	NOUN
ftr-472	1178	4	,	,	PUNCT
ftr-472	1178	5	under	under	ADP
ftr-472	1178	6	this	this	DET
ftr-472	1178	7	rule	rule	NOUN
ftr-472	1178	8	,	,	PUNCT
ftr-472	1178	9	where	where	SCONJ
ftr-472	1178	10	a	a	DET
ftr-472	1178	11	branch	branch	NOUN
ftr-472	1178	12	is	be	AUX
ftr-472	1178	13	considered	consider	VERB
ftr-472	1178	14	underleveraged	underleveraged	ADJ
ftr-472	1178	15	and	and	CCONJ
ftr-472	1178	16	excess	excess	ADJ
ftr-472	1178	17	liabilities	liability	NOUN
ftr-472	1178	18	are	be	AUX
ftr-472	1178	19	imputed	impute	VERB
ftr-472	1178	20	to	to	ADP
ftr-472	1178	21	it	it	PRON
ftr-472	1178	22	under	under	ADP
ftr-472	1178	23	the	the	DET
ftr-472	1178	24	interest	interest	NOUN
ftr-472	1178	25	allocation	allocation	NOUN
ftr-472	1178	26	regulations	regulation	NOUN
ftr-472	1178	27	,	,	PUNCT
ftr-472	1178	28	the	the	DET
ftr-472	1178	29	excess	excess	NOUN
ftr-472	1178	30	of	of	ADP
ftr-472	1178	31	the	the	DET
ftr-472	1178	32	interest	interest	NOUN
ftr-472	1178	33	deduction	deduction	NOUN
ftr-472	1178	34	over	over	ADP
ftr-472	1178	35	the	the	DET
ftr-472	1178	36	interest	interest	NOUN
ftr-472	1178	37	paid	pay	VERB
ftr-472	1178	38	by	by	ADP
ftr-472	1178	39	the	the	DET
ftr-472	1178	40	branch	branch	NOUN
ftr-472	1178	41	is	be	AUX
ftr-472	1178	42	deemed	deem	VERB
ftr-472	1178	43	to	to	PART
ftr-472	1178	44	be	be	AUX
ftr-472	1178	45	paid	pay	VERB
ftr-472	1178	46	to	to	ADP
ftr-472	1178	47	the	the	DET
ftr-472	1178	48	foreign	foreign	ADJ
ftr-472	1178	49	corporation	corporation	NOUN
ftr-472	1178	50	by	by	ADP
ftr-472	1178	51	a	a	DET
ftr-472	1178	52	wholly	wholly	ADV
ftr-472	1178	53	-	-	PUNCT
ftr-472	1178	54	owned	own	VERB
ftr-472	1178	55	u.s	u.s	PROPN
ftr-472	1178	56	.	.	PROPN
ftr-472	1178	57	subsidiary	subsidiary	NOUN
ftr-472	1178	58	.	.	PUNCT
ftr-472	1179	1	as	as	ADP
ftr-472	1179	2	a	a	DET
ftr-472	1179	3	result	result	NOUN
ftr-472	1179	4	,	,	PUNCT
ftr-472	1179	5	the	the	DET
ftr-472	1179	6	excess	excess	ADJ
ftr-472	1179	7	interest	interest	NOUN
ftr-472	1179	8	is	be	AUX
ftr-472	1179	9	subject	subject	ADJ
ftr-472	1179	10	to	to	ADP
ftr-472	1179	11	u.s	u.s	PROPN
ftr-472	1179	12	.	.	PROPN
ftr-472	1179	13	tax	tax	NOUN
ftr-472	1179	14	at	at	ADP
ftr-472	1179	15	30	30	NUM
ftr-472	1179	16	%	%	NOUN
ftr-472	1179	17	unless	unless	SCONJ
ftr-472	1179	18	an	an	DET
ftr-472	1179	19	exemption	exemption	NOUN
ftr-472	1179	20	or	or	CCONJ
ftr-472	1179	21	reduced	reduce	VERB
ftr-472	1179	22	rate	rate	NOUN
ftr-472	1179	23	is	be	AUX
ftr-472	1179	24	available	available	ADJ
ftr-472	1179	25	under	under	ADP
ftr-472	1179	26	a	a	DET
ftr-472	1179	27	tax	tax	NOUN
ftr-472	1179	28	treaty	treaty	NOUN
ftr-472	1179	29	and	and	CCONJ
ftr-472	1179	30	the	the	DET
ftr-472	1179	31	foreign	foreign	ADJ
ftr-472	1179	32	corporation	corporation	NOUN
ftr-472	1179	33	is	be	AUX
ftr-472	1179	34	a	a	DET
ftr-472	1179	35	"	"	PUNCT
ftr-472	1179	36	qualified	qualified	ADJ
ftr-472	1179	37	resident	resident	NOUN
ftr-472	1179	38	"	"	PUNCT
ftr-472	1179	39	of	of	ADP
ftr-472	1179	40	the	the	DET
ftr-472	1179	41	treaty	treaty	NOUN
ftr-472	1179	42	country	country	NOUN
ftr-472	1179	43	.	.	PUNCT
ftr-472	1180	1	"	"	PUNCT
ftr-472	1180	2	'	'	PUNCT
ftr-472	1180	3	in	in	ADP
ftr-472	1180	4	effect	effect	NOUN
ftr-472	1180	5	,	,	PUNCT
ftr-472	1180	6	the	the	DET
ftr-472	1180	7	140	140	NUM
ftr-472	1180	8	.	.	PUNCT
ftr-472	1181	1	irc	irc	PROPN
ftr-472	1181	2	§	§	PROPN
ftr-472	1181	3	884(a)-(d	884(a)-(d	NUM
ftr-472	1181	4	)	)	PUNCT
ftr-472	1181	5	.	.	PUNCT
ftr-472	1182	1	141	141	NUM
ftr-472	1182	2	.	.	PUNCT
ftr-472	1182	3	irc	irc	PROPN
ftr-472	1182	4	§	§	PROPN
ftr-472	1182	5	884(f)(1)(a	884(f)(1)(a	PROPN
ftr-472	1182	6	)	)	PUNCT
ftr-472	1182	7	.	.	PUNCT
ftr-472	1183	1	this	this	DET
ftr-472	1183	2	rule	rule	NOUN
ftr-472	1183	3	does	do	AUX
ftr-472	1183	4	not	not	PART
ftr-472	1183	5	apply	apply	VERB
ftr-472	1183	6	to	to	ADP
ftr-472	1183	7	the	the	DET
ftr-472	1183	8	extent	extent	NOUN
ftr-472	1183	9	the	the	DET
ftr-472	1183	10	amount	amount	NOUN
ftr-472	1183	11	of	of	ADP
ftr-472	1183	12	branch	branch	NOUN
ftr-472	1183	13	interest	interest	NOUN
ftr-472	1183	14	exceeds	exceed	VERB
ftr-472	1183	15	the	the	DET
ftr-472	1183	16	amount	amount	NOUN
ftr-472	1183	17	of	of	ADP
ftr-472	1183	18	deductible	deductible	ADJ
ftr-472	1183	19	interest	interest	NOUN
ftr-472	1183	20	expense	expense	NOUN
ftr-472	1183	21	.	.	PUNCT
ftr-472	1184	1	irc	irc	PROPN
ftr-472	1184	2	§	§	PROPN
ftr-472	1184	3	884(f)(1	884(f)(1	NUM
ftr-472	1184	4	)	)	PUNCT
ftr-472	1184	5	;	;	PUNCT
ftr-472	1184	6	regs	reg	NOUN
ftr-472	1184	7	.	.	PUNCT
ftr-472	1185	1	§	§	PROPN
ftr-472	1185	2	1.884	1.884	NUM
ftr-472	1185	3	-	-	SYM
ftr-472	1185	4	4(b)(6	4(b)(6	NUM
ftr-472	1185	5	)	)	PUNCT
ftr-472	1185	6	.	.	PUNCT
ftr-472	1186	1	142	142	NUM
ftr-472	1186	2	.	.	PUNCT
ftr-472	1187	1	irc	irc	PROPN
ftr-472	1187	2	§	§	PROPN
ftr-472	1187	3	884(f)(1)(b	884(f)(1)(b	PROPN
ftr-472	1187	4	)	)	PUNCT
ftr-472	1187	5	.	.	PUNCT
ftr-472	1188	1	143	143	NUM
ftr-472	1188	2	.	.	PUNCT
ftr-472	1189	1	because	because	SCONJ
ftr-472	1189	2	the	the	DET
ftr-472	1189	3	branch	branch	NOUN
ftr-472	1189	4	is	be	AUX
ftr-472	1189	5	treated	treat	VERB
ftr-472	1189	6	as	as	ADP
ftr-472	1189	7	a	a	DET
ftr-472	1189	8	wholly	wholly	ADV
ftr-472	1189	9	-	-	PUNCT
ftr-472	1189	10	owned	own	VERB
ftr-472	1189	11	u.s	u.s	PROPN
ftr-472	1189	12	.	.	PROPN
ftr-472	1189	13	subsidiary	subsidiary	NOUN
ftr-472	1189	14	,	,	PUNCT
ftr-472	1189	15	the	the	DET
ftr-472	1189	16	portfolio	portfolio	NOUN
ftr-472	1189	17	interest	interest	NOUN
ftr-472	1189	18	exemption	exemption	NOUN
ftr-472	1189	19	does	do	AUX
ftr-472	1189	20	not	not	PART
ftr-472	1189	21	apply	apply	VERB
ftr-472	1189	22	.	.	PUNCT
ftr-472	1190	1	irc	irc	PROPN
ftr-472	1190	2	§	§	PROPN
ftr-472	1190	3	881(c)(3)(b	881(c)(3)(b	PROPN
ftr-472	1190	4	)	)	PUNCT
ftr-472	1190	5	.	.	PUNCT
ftr-472	1191	1	however	however	ADV
ftr-472	1191	2	,	,	PUNCT
ftr-472	1191	3	as	as	SCONJ
ftr-472	1191	4	discussed	discuss	VERB
ftr-472	1191	5	infra	infra	NOUN
ftr-472	1191	6	note	note	VERB
ftr-472	1191	7	156	156	NUM
ftr-472	1191	8	and	and	CCONJ
ftr-472	1191	9	accompanying	accompany	VERB
ftr-472	1191	10	text	text	NOUN
ftr-472	1191	11	,	,	PUNCT
ftr-472	1191	12	the	the	DET
ftr-472	1191	13	regulations	regulation	NOUN
ftr-472	1191	14	enable	enable	VERB
ftr-472	1191	15	a	a	DET
ftr-472	1191	16	foreign	foreign	ADJ
ftr-472	1191	17	bank	bank	NOUN
ftr-472	1191	18	or	or	CCONJ
ftr-472	1191	19	other	other	ADJ
ftr-472	1191	20	foreign	foreign	ADJ
ftr-472	1191	21	corporation	corporation	NOUN
ftr-472	1191	22	to	to	PART
ftr-472	1191	23	reduce	reduce	VERB
ftr-472	1191	24	its	its	PRON
ftr-472	1191	25	excess	excess	ADJ
ftr-472	1191	26	interest	interest	NOUN
ftr-472	1191	27	by	by	ADP
ftr-472	1191	28	85	85	NUM
ftr-472	1191	29	%	%	NOUN
ftr-472	1191	30	.	.	PUNCT
ftr-472	1192	1	the	the	DET
ftr-472	1192	2	symmetry	symmetry	NOUN
ftr-472	1192	3	between	between	ADP
ftr-472	1192	4	a	a	DET
ftr-472	1192	5	u.s	u.s	PROPN
ftr-472	1192	6	.	.	PROPN
ftr-472	1192	7	branch	branch	NOUN
ftr-472	1192	8	and	and	CCONJ
ftr-472	1192	9	a	a	DET
ftr-472	1192	10	u.s	u.s	PROPN
ftr-472	1192	11	.	.	PROPN
ftr-472	1192	12	subsidiary	subsidiary	NOUN
ftr-472	1192	13	that	that	PRON
ftr-472	1192	14	is	be	AUX
ftr-472	1192	15	created	create	VERB
ftr-472	1192	16	by	by	ADP
ftr-472	1192	17	the	the	DET
ftr-472	1192	18	blit	blit	NOUN
ftr-472	1192	19	with	with	ADP
ftr-472	1192	20	respect	respect	NOUN
ftr-472	1192	21	to	to	ADP
ftr-472	1192	22	excess	excess	ADJ
ftr-472	1192	23	interest	interest	NOUN
ftr-472	1192	24	extends	extend	VERB
ftr-472	1192	25	to	to	ADP
ftr-472	1192	26	the	the	DET
ftr-472	1192	27	"	"	PUNCT
ftr-472	1192	28	earnings	earning	NOUN
ftr-472	1192	29	stripping	stripping	NOUN
ftr-472	1192	30	"	"	PUNCT
ftr-472	1192	31	rules	rule	NOUN
ftr-472	1192	32	under	under	ADP
ftr-472	1192	33	§	§	PROPN
ftr-472	1192	34	163(j	163(j	PROPN
ftr-472	1192	35	)	)	PUNCT
ftr-472	1192	36	,	,	PUNCT
ftr-472	1192	37	so	so	SCONJ
ftr-472	1192	38	that	that	SCONJ
ftr-472	1192	39	,	,	PUNCT
ftr-472	1192	40	to	to	ADP
ftr-472	1192	41	the	the	DET
ftr-472	1192	42	extent	extent	NOUN
ftr-472	1192	43	that	that	SCONJ
ftr-472	1192	44	excess	excess	ADJ
ftr-472	1192	45	interest	interest	NOUN
ftr-472	1192	46	is	be	AUX
ftr-472	1192	47	subject	subject	ADJ
ftr-472	1192	48	to	to	ADP
ftr-472	1192	49	a	a	DET
ftr-472	1192	50	reduced	reduce	VERB
ftr-472	1192	51	rate	rate	NOUN
ftr-472	1192	52	of	of	ADP
ftr-472	1192	53	blit	blit	NOUN
ftr-472	1192	54	as	as	ADP
ftr-472	1192	55	a	a	DET
ftr-472	1192	56	result	result	NOUN
ftr-472	1192	57	of	of	ADP
ftr-472	1192	58	an	an	DET
ftr-472	1192	59	income	income	NOUN
ftr-472	1192	60	tax	tax	NOUN
ftr-472	1192	61	treaty	treaty	NOUN
ftr-472	1192	62	,	,	PUNCT
ftr-472	1192	63	the	the	DET
ftr-472	1192	64	u.s	u.s	PROPN
ftr-472	1192	65	.	.	PROPN
ftr-472	1192	66	branch	branch	NOUN
ftr-472	1192	67	could	could	AUX
ftr-472	1192	68	be	be	AUX
ftr-472	1192	69	denied	deny	VERB
ftr-472	1192	70	an	an	DET
ftr-472	1192	71	interest	interest	NOUN
ftr-472	1192	72	deduction	deduction	NOUN
ftr-472	1192	73	under	under	ADP
ftr-472	1192	74	§	§	PROPN
ftr-472	1192	75	163(j	163(j	PROPN
ftr-472	1192	76	)	)	PUNCT
ftr-472	1192	77	.	.	PUNCT
ftr-472	1193	1	prop	prop	PROPN
ftr-472	1193	2	.	.	PUNCT
ftr-472	1194	1	florida	florida	PROPN
ftr-472	1194	2	tax	tax	PROPN
ftr-472	1194	3	review	review	PROPN
ftr-472	1194	4	underleveraged	underleveraged	ADJ
ftr-472	1194	5	branch	branch	NOUN
ftr-472	1194	6	is	be	AUX
ftr-472	1194	7	treated	treat	VERB
ftr-472	1194	8	as	as	ADP
ftr-472	1194	9	a	a	DET
ftr-472	1194	10	separate	separate	ADJ
ftr-472	1194	11	entity	entity	NOUN
ftr-472	1194	12	that	that	PRON
ftr-472	1194	13	has	have	AUX
ftr-472	1194	14	borrowed	borrow	VERB
ftr-472	1194	15	from	from	ADP
ftr-472	1194	16	its	its	PRON
ftr-472	1194	17	parent	parent	NOUN
ftr-472	1194	18	to	to	ADP
ftr-472	1194	19	the	the	DET
ftr-472	1194	20	extent	extent	NOUN
ftr-472	1194	21	it	it	PRON
ftr-472	1194	22	is	be	AUX
ftr-472	1194	23	underleveraged	underleveraged	ADJ
ftr-472	1194	24	.	.	PUNCT
ftr-472	1195	1	thus	thus	ADV
ftr-472	1195	2	,	,	PUNCT
ftr-472	1195	3	although	although	SCONJ
ftr-472	1195	4	actual	actual	ADJ
ftr-472	1195	5	interbranch	interbranch	NOUN
ftr-472	1195	6	loan	loan	NOUN
ftr-472	1195	7	transactions	transaction	NOUN
ftr-472	1195	8	are	be	AUX
ftr-472	1195	9	ignored	ignore	VERB
ftr-472	1195	10	for	for	ADP
ftr-472	1195	11	purposes	purpose	NOUN
ftr-472	1195	12	of	of	ADP
ftr-472	1195	13	the	the	DET
ftr-472	1195	14	blit	blit	NOUN
ftr-472	1195	15	,	,	PUNCT
ftr-472	1195	16	'	'	PUNCT
ftr-472	1195	17	"	"	PUNCT
ftr-472	1195	18	the	the	DET
ftr-472	1195	19	blit	blit	NOUN
ftr-472	1195	20	replaces	replace	VERB
ftr-472	1195	21	such	such	ADJ
ftr-472	1195	22	interbranch	interbranch	ADJ
ftr-472	1195	23	loans	loan	NOUN
ftr-472	1195	24	with	with	ADP
ftr-472	1195	25	deemed	deem	VERB
ftr-472	1195	26	loan	loan	NOUN
ftr-472	1195	27	transactions	transaction	NOUN
ftr-472	1195	28	.	.	PUNCT
ftr-472	1196	1	fortunately	fortunately	ADV
ftr-472	1196	2	for	for	ADP
ftr-472	1196	3	them	they	PRON
ftr-472	1196	4	,	,	PUNCT
ftr-472	1196	5	many	many	ADJ
ftr-472	1196	6	foreign	foreign	ADJ
ftr-472	1196	7	banks	bank	NOUN
ftr-472	1196	8	are	be	AUX
ftr-472	1196	9	"	"	PUNCT
ftr-472	1196	10	qualified	qualified	ADJ
ftr-472	1196	11	residents	resident	NOUN
ftr-472	1196	12	"	"	PUNCT
ftr-472	1196	13	of	of	ADP
ftr-472	1196	14	countries	country	NOUN
ftr-472	1196	15	having	have	VERB
ftr-472	1196	16	favorable	favorable	ADJ
ftr-472	1196	17	income	income	NOUN
ftr-472	1196	18	tax	tax	NOUN
ftr-472	1196	19	treaties	treaty	NOUN
ftr-472	1196	20	with	with	ADP
ftr-472	1196	21	the	the	DET
ftr-472	1196	22	united	united	PROPN
ftr-472	1196	23	states	states	PROPN
ftr-472	1196	24	,	,	PUNCT
ftr-472	1196	25	and	and	CCONJ
ftr-472	1196	26	therefore	therefore	ADV
ftr-472	1196	27	are	be	AUX
ftr-472	1196	28	exempt	exempt	ADJ
ftr-472	1196	29	entirely	entirely	ADV
ftr-472	1196	30	from	from	ADP
ftr-472	1196	31	the	the	DET
ftr-472	1196	32	bpt	bpt	NOUN
ftr-472	1196	33	and	and	CCONJ
ftr-472	1196	34	blit	blit	VERB
ftr-472	1196	35	on	on	ADP
ftr-472	1196	36	excess	excess	ADJ
ftr-472	1196	37	interest	interest	NOUN
ftr-472	1196	38	,	,	PUNCT
ftr-472	1196	39	or	or	CCONJ
ftr-472	1196	40	are	be	AUX
ftr-472	1196	41	subject	subject	ADJ
ftr-472	1196	42	to	to	ADP
ftr-472	1196	43	substantially	substantially	ADV
ftr-472	1196	44	reduced	reduce	VERB
ftr-472	1196	45	rates)45	rates)45	PROPN
ftr-472	1196	46	for	for	ADP
ftr-472	1196	47	example	example	NOUN
ftr-472	1196	48	,	,	PUNCT
ftr-472	1196	49	banks	bank	NOUN
ftr-472	1196	50	that	that	PRON
ftr-472	1196	51	are	be	AUX
ftr-472	1196	52	qualified	qualified	ADJ
ftr-472	1196	53	residents	resident	NOUN
ftr-472	1196	54	of	of	ADP
ftr-472	1196	55	germany	germany	PROPN
ftr-472	1196	56	,	,	PUNCT
ftr-472	1196	57	italy	italy	PROPN
ftr-472	1196	58	,	,	PUNCT
ftr-472	1196	59	japan	japan	PROPN
ftr-472	1196	60	,	,	PUNCT
ftr-472	1196	61	the	the	DET
ftr-472	1196	62	netherlands	netherlands	PROPN
ftr-472	1196	63	,	,	PUNCT
ftr-472	1196	64	switzerland	switzerland	PROPN
ftr-472	1196	65	,	,	PUNCT
ftr-472	1196	66	and	and	CCONJ
ftr-472	1196	67	the	the	DET
ftr-472	1196	68	united	united	ADJ
ftr-472	1196	69	kingdom	kingdom	NOUN
ftr-472	1196	70	are	be	AUX
ftr-472	1196	71	exempt	exempt	ADJ
ftr-472	1196	72	from	from	ADP
ftr-472	1196	73	the	the	DET
ftr-472	1196	74	bpt	bpt	NOUN
ftr-472	1196	75	,	,	PUNCT
ftr-472	1196	76	146	146	NUM
ftr-472	1196	77	and	and	CCONJ
ftr-472	1196	78	banks	bank	NOUN
ftr-472	1196	79	that	that	PRON
ftr-472	1196	80	are	be	AUX
ftr-472	1196	81	qualified	qualified	ADJ
ftr-472	1196	82	residents	resident	NOUN
ftr-472	1196	83	of	of	ADP
ftr-472	1196	84	france	france	PROPN
ftr-472	1196	85	,	,	PUNCT
ftr-472	1196	86	germany	germany	PROPN
ftr-472	1196	87	,	,	PUNCT
ftr-472	1196	88	the	the	DET
ftr-472	1196	89	netherlands	netherlands	PROPN
ftr-472	1196	90	,	,	PUNCT
ftr-472	1196	91	and	and	CCONJ
ftr-472	1196	92	the	the	DET
ftr-472	1196	93	united	united	ADJ
ftr-472	1196	94	kingdom	kingdom	NOUN
ftr-472	1196	95	are	be	AUX
ftr-472	1196	96	exempt	exempt	ADJ
ftr-472	1196	97	from	from	ADP
ftr-472	1196	98	the	the	DET
ftr-472	1196	99	blit	blit	NOUN
ftr-472	1196	100	on	on	ADP
ftr-472	1196	101	excess	excess	ADJ
ftr-472	1196	102	interest	interest	NOUN
ftr-472	1196	103	(	(	PUNCT
ftr-472	1196	104	but	but	CCONJ
ftr-472	1196	105	,	,	PUNCT
ftr-472	1196	106	except	except	SCONJ
ftr-472	1196	107	for	for	ADP
ftr-472	1196	108	the	the	DET
ftr-472	1196	109	regs	reg	NOUN
ftr-472	1196	110	.	.	PUNCT
ftr-472	1197	1	§	§	PROPN
ftr-472	1197	2	1.163(j)-8	1.163(j)-8	NUM
ftr-472	1197	3	.	.	PUNCT
ftr-472	1198	1	usually	usually	ADV
ftr-472	1198	2	,	,	PUNCT
ftr-472	1198	3	the	the	DET
ftr-472	1198	4	earnings	earning	NOUN
ftr-472	1198	5	stripping	strip	VERB
ftr-472	1198	6	rules	rule	NOUN
ftr-472	1198	7	are	be	AUX
ftr-472	1198	8	not	not	PART
ftr-472	1198	9	of	of	ADP
ftr-472	1198	10	concern	concern	NOUN
ftr-472	1198	11	to	to	ADP
ftr-472	1198	12	foreign	foreign	ADJ
ftr-472	1198	13	banks	bank	NOUN
ftr-472	1198	14	because	because	SCONJ
ftr-472	1198	15	they	they	PRON
ftr-472	1198	16	generally	generally	ADV
ftr-472	1198	17	do	do	AUX
ftr-472	1198	18	not	not	PART
ftr-472	1198	19	have	have	VERB
ftr-472	1198	20	net	net	ADJ
ftr-472	1198	21	interest	interest	NOUN
ftr-472	1198	22	expense	expense	NOUN
ftr-472	1198	23	.	.	PUNCT
ftr-472	1199	1	however	however	ADV
ftr-472	1199	2	,	,	PUNCT
ftr-472	1199	3	earnings	earning	NOUN
ftr-472	1199	4	stripping	stripping	NOUN
ftr-472	1199	5	could	could	AUX
ftr-472	1199	6	become	become	VERB
ftr-472	1199	7	a	a	DET
ftr-472	1199	8	problem	problem	NOUN
ftr-472	1199	9	for	for	ADP
ftr-472	1199	10	foreign	foreign	ADJ
ftr-472	1199	11	banks	bank	NOUN
ftr-472	1199	12	that	that	PRON
ftr-472	1199	13	engage	engage	VERB
ftr-472	1199	14	in	in	ADP
ftr-472	1199	15	extensive	extensive	ADJ
ftr-472	1199	16	derivatives	derivative	NOUN
ftr-472	1199	17	,	,	PUNCT
ftr-472	1199	18	securities	security	NOUN
ftr-472	1199	19	dealing	dealing	NOUN
ftr-472	1199	20	,	,	PUNCT
ftr-472	1199	21	or	or	CCONJ
ftr-472	1199	22	other	other	ADJ
ftr-472	1199	23	activities	activity	NOUN
ftr-472	1199	24	in	in	ADP
ftr-472	1199	25	the	the	DET
ftr-472	1199	26	united	united	PROPN
ftr-472	1199	27	states	states	PROPN
ftr-472	1199	28	and	and	CCONJ
ftr-472	1199	29	have	have	VERB
ftr-472	1199	30	a	a	DET
ftr-472	1199	31	substantial	substantial	ADJ
ftr-472	1199	32	amount	amount	NOUN
ftr-472	1199	33	of	of	ADP
ftr-472	1199	34	eci	eci	PROPN
ftr-472	1199	35	other	other	ADJ
ftr-472	1199	36	than	than	ADP
ftr-472	1199	37	interest	interest	NOUN
ftr-472	1199	38	.	.	PUNCT
ftr-472	1200	1	144	144	NUM
ftr-472	1200	2	.	.	PUNCT
ftr-472	1200	3	regs	regs	PROPN
ftr-472	1200	4	.	.	PUNCT
ftr-472	1201	1	§	§	PROPN
ftr-472	1201	2	1.884	1.884	NUM
ftr-472	1201	3	-	-	PUNCT
ftr-472	1201	4	4(b)(4	4(b)(4	NUM
ftr-472	1201	5	)	)	PUNCT
ftr-472	1201	6	.	.	PUNCT
ftr-472	1202	1	145	145	NUM
ftr-472	1202	2	.	.	PUNCT
ftr-472	1203	1	see	see	VERB
ftr-472	1203	2	§	§	PROPN
ftr-472	1203	3	884(e	884(e	PROPN
ftr-472	1203	4	)	)	PUNCT
ftr-472	1203	5	,	,	PUNCT
ftr-472	1203	6	(	(	PUNCT
ftr-472	1203	7	f)(3	f)(3	NOUN
ftr-472	1203	8	)	)	PUNCT
ftr-472	1203	9	.	.	PUNCT
ftr-472	1204	1	very	very	ADV
ftr-472	1204	2	generally	generally	ADV
ftr-472	1204	3	,	,	PUNCT
ftr-472	1204	4	a	a	DET
ftr-472	1204	5	foreign	foreign	ADJ
ftr-472	1204	6	bank	bank	NOUN
ftr-472	1204	7	is	be	AUX
ftr-472	1204	8	a	a	DET
ftr-472	1204	9	"	"	PUNCT
ftr-472	1204	10	qualified	qualified	ADJ
ftr-472	1204	11	resident	resident	NOUN
ftr-472	1204	12	"	"	PUNCT
ftr-472	1204	13	of	of	ADP
ftr-472	1204	14	a	a	DET
ftr-472	1204	15	tax	tax	NOUN
ftr-472	1204	16	treaty	treaty	NOUN
ftr-472	1204	17	jurisdiction	jurisdiction	NOUN
ftr-472	1204	18	if	if	SCONJ
ftr-472	1204	19	one	one	NUM
ftr-472	1204	20	of	of	ADP
ftr-472	1204	21	the	the	DET
ftr-472	1204	22	following	follow	VERB
ftr-472	1204	23	conditions	condition	NOUN
ftr-472	1204	24	is	be	AUX
ftr-472	1204	25	met	meet	VERB
ftr-472	1204	26	:	:	PUNCT
ftr-472	1204	27	(	(	PUNCT
ftr-472	1204	28	a	a	X
ftr-472	1204	29	)	)	PUNCT
ftr-472	1204	30	the	the	DET
ftr-472	1204	31	bank	bank	NOUN
ftr-472	1204	32	's	's	PART
ftr-472	1204	33	stock	stock	NOUN
ftr-472	1204	34	is	be	AUX
ftr-472	1204	35	"	"	PUNCT
ftr-472	1204	36	primarily	primarily	ADV
ftr-472	1204	37	and	and	CCONJ
ftr-472	1204	38	regularly	regularly	ADV
ftr-472	1204	39	traded	trade	VERB
ftr-472	1204	40	on	on	ADP
ftr-472	1204	41	one	one	NUM
ftr-472	1204	42	or	or	CCONJ
ftr-472	1204	43	more	more	ADJ
ftr-472	1204	44	established	establish	VERB
ftr-472	1204	45	securities	security	NOUN
ftr-472	1204	46	markets	market	NOUN
ftr-472	1204	47	"	"	PUNCT
ftr-472	1204	48	in	in	ADP
ftr-472	1204	49	its	its	PRON
ftr-472	1204	50	country	country	NOUN
ftr-472	1204	51	of	of	ADP
ftr-472	1204	52	residence	residence	NOUN
ftr-472	1204	53	or	or	CCONJ
ftr-472	1204	54	the	the	DET
ftr-472	1204	55	united	united	PROPN
ftr-472	1204	56	states	states	PROPN
ftr-472	1204	57	or	or	CCONJ
ftr-472	1204	58	both	both	PRON
ftr-472	1204	59	,	,	PUNCT
ftr-472	1204	60	or	or	CCONJ
ftr-472	1204	61	over	over	ADP
ftr-472	1204	62	90	90	NUM
ftr-472	1204	63	%	%	NOUN
ftr-472	1204	64	of	of	ADP
ftr-472	1204	65	its	its	PRON
ftr-472	1204	66	stock	stock	NOUN
ftr-472	1204	67	(	(	PUNCT
ftr-472	1204	68	by	by	ADP
ftr-472	1204	69	vote	vote	NOUN
ftr-472	1204	70	and	and	CCONJ
ftr-472	1204	71	value	value	NOUN
ftr-472	1204	72	)	)	PUNCT
ftr-472	1204	73	is	be	AUX
ftr-472	1204	74	owned	own	VERB
ftr-472	1204	75	,	,	PUNCT
ftr-472	1204	76	directly	directly	ADV
ftr-472	1204	77	or	or	CCONJ
ftr-472	1204	78	indirectly	indirectly	ADV
ftr-472	1204	79	,	,	PUNCT
ftr-472	1204	80	by	by	ADP
ftr-472	1204	81	a	a	DET
ftr-472	1204	82	corporation	corporation	NOUN
ftr-472	1204	83	that	that	PRON
ftr-472	1204	84	is	be	AUX
ftr-472	1204	85	a	a	DET
ftr-472	1204	86	resident	resident	NOUN
ftr-472	1204	87	of	of	ADP
ftr-472	1204	88	the	the	DET
ftr-472	1204	89	same	same	ADJ
ftr-472	1204	90	foreign	foreign	ADJ
ftr-472	1204	91	country	country	NOUN
ftr-472	1204	92	as	as	ADP
ftr-472	1204	93	the	the	DET
ftr-472	1204	94	bank	bank	NOUN
ftr-472	1204	95	or	or	CCONJ
ftr-472	1204	96	of	of	ADP
ftr-472	1204	97	the	the	DET
ftr-472	1204	98	united	united	PROPN
ftr-472	1204	99	states	states	PROPN
ftr-472	1204	100	,	,	PUNCT
ftr-472	1204	101	and	and	CCONJ
ftr-472	1204	102	is	be	AUX
ftr-472	1204	103	publicly	publicly	ADV
ftr-472	1204	104	traded	trade	VERB
ftr-472	1204	105	in	in	ADP
ftr-472	1204	106	its	its	PRON
ftr-472	1204	107	country	country	NOUN
ftr-472	1204	108	of	of	ADP
ftr-472	1204	109	residence	residence	NOUN
ftr-472	1204	110	or	or	CCONJ
ftr-472	1204	111	the	the	DET
ftr-472	1204	112	united	united	PROPN
ftr-472	1204	113	states	states	PROPN
ftr-472	1204	114	or	or	CCONJ
ftr-472	1204	115	both	both	PRON
ftr-472	1204	116	.	.	PUNCT
ftr-472	1205	1	regs	regs	PROPN
ftr-472	1205	2	.	.	PUNCT
ftr-472	1206	1	§	§	PROPN
ftr-472	1206	2	1.884	1.884	NUM
ftr-472	1206	3	-	-	SYM
ftr-472	1206	4	5(d	5(d	NUM
ftr-472	1206	5	)	)	PUNCT
ftr-472	1206	6	,	,	PUNCT
ftr-472	1206	7	(	(	PUNCT
ftr-472	1206	8	b	b	X
ftr-472	1206	9	)	)	PUNCT
ftr-472	1206	10	more	more	ADJ
ftr-472	1206	11	than	than	ADP
ftr-472	1206	12	50	50	NUM
ftr-472	1206	13	%	%	NOUN
ftr-472	1206	14	(	(	PUNCT
ftr-472	1206	15	by	by	ADP
ftr-472	1206	16	value	value	NOUN
ftr-472	1206	17	)	)	PUNCT
ftr-472	1206	18	of	of	ADP
ftr-472	1206	19	the	the	DET
ftr-472	1206	20	bank	bank	NOUN
ftr-472	1206	21	's	's	PART
ftr-472	1206	22	stock	stock	NOUN
ftr-472	1206	23	is	be	AUX
ftr-472	1206	24	beneficially	beneficially	ADV
ftr-472	1206	25	owned	own	VERB
ftr-472	1206	26	(	(	PUNCT
ftr-472	1206	27	directly	directly	ADV
ftr-472	1206	28	or	or	CCONJ
ftr-472	1206	29	by	by	ADP
ftr-472	1206	30	attribution	attribution	NOUN
ftr-472	1206	31	)	)	PUNCT
ftr-472	1206	32	by	by	ADP
ftr-472	1206	33	one	one	NUM
ftr-472	1206	34	or	or	CCONJ
ftr-472	1206	35	more	more	ADJ
ftr-472	1206	36	qualifying	qualifying	NOUN
ftr-472	1206	37	stockholders	stockholder	NOUN
ftr-472	1206	38	that	that	PRON
ftr-472	1206	39	are	be	AUX
ftr-472	1206	40	treated	treat	VERB
ftr-472	1206	41	as	as	ADP
ftr-472	1206	42	residents	resident	NOUN
ftr-472	1206	43	either	either	PRON
ftr-472	1206	44	of	of	ADP
ftr-472	1206	45	the	the	DET
ftr-472	1206	46	foreign	foreign	ADJ
ftr-472	1206	47	country	country	NOUN
ftr-472	1206	48	of	of	ADP
ftr-472	1206	49	which	which	PRON
ftr-472	1206	50	the	the	DET
ftr-472	1206	51	foreign	foreign	ADJ
ftr-472	1206	52	bank	bank	NOUN
ftr-472	1206	53	is	be	AUX
ftr-472	1206	54	resident	resident	ADJ
ftr-472	1206	55	or	or	CCONJ
ftr-472	1206	56	the	the	DET
ftr-472	1206	57	united	united	PROPN
ftr-472	1206	58	states	states	PROPN
ftr-472	1206	59	,	,	PUNCT
ftr-472	1206	60	documentation	documentation	NOUN
ftr-472	1206	61	is	be	AUX
ftr-472	1206	62	maintained	maintain	VERB
ftr-472	1206	63	establishing	establish	VERB
ftr-472	1206	64	that	that	SCONJ
ftr-472	1206	65	this	this	DET
ftr-472	1206	66	ownership	ownership	NOUN
ftr-472	1206	67	requirement	requirement	NOUN
ftr-472	1206	68	is	be	AUX
ftr-472	1206	69	satisfied	satisfied	ADJ
ftr-472	1206	70	,	,	PUNCT
ftr-472	1206	71	and	and	CCONJ
ftr-472	1206	72	the	the	DET
ftr-472	1206	73	foreign	foreign	ADJ
ftr-472	1206	74	bank	bank	NOUN
ftr-472	1206	75	satisfies	satisfy	VERB
ftr-472	1206	76	a	a	DET
ftr-472	1206	77	"	"	PUNCT
ftr-472	1206	78	base	base	NOUN
ftr-472	1206	79	erosion	erosion	NOUN
ftr-472	1206	80	"	"	PUNCT
ftr-472	1206	81	test	test	NOUN
ftr-472	1206	82	limiting	limit	VERB
ftr-472	1206	83	deductible	deductible	ADJ
ftr-472	1206	84	payments	payment	NOUN
ftr-472	1206	85	to	to	ADP
ftr-472	1206	86	persons	person	NOUN
ftr-472	1206	87	that	that	PRON
ftr-472	1206	88	are	be	AUX
ftr-472	1206	89	not	not	PART
ftr-472	1206	90	residents	resident	NOUN
ftr-472	1206	91	of	of	ADP
ftr-472	1206	92	such	such	ADJ
ftr-472	1206	93	country	country	NOUN
ftr-472	1206	94	or	or	CCONJ
ftr-472	1206	95	the	the	DET
ftr-472	1206	96	united	united	PROPN
ftr-472	1206	97	states	states	PROPN
ftr-472	1206	98	.	.	PUNCT
ftr-472	1207	1	regs	regs	PROPN
ftr-472	1207	2	.	.	PUNCT
ftr-472	1208	1	§	§	PROPN
ftr-472	1208	2	1.884	1.884	NUM
ftr-472	1208	3	-	-	SYM
ftr-472	1208	4	5(a)(1	5(a)(1	NUM
ftr-472	1208	5	)	)	PUNCT
ftr-472	1208	6	,	,	PUNCT
ftr-472	1208	7	(	(	PUNCT
ftr-472	1208	8	b	b	NOUN
ftr-472	1208	9	)	)	PUNCT
ftr-472	1208	10	,	,	PUNCT
ftr-472	1208	11	(	(	PUNCT
ftr-472	1208	12	c	c	NOUN
ftr-472	1208	13	)	)	PUNCT
ftr-472	1208	14	.	.	PUNCT
ftr-472	1209	1	(	(	PUNCT
ftr-472	1209	2	c	c	X
ftr-472	1209	3	)	)	PUNCT
ftr-472	1209	4	the	the	DET
ftr-472	1209	5	bank	bank	NOUN
ftr-472	1209	6	is	be	AUX
ftr-472	1209	7	engaged	engage	VERB
ftr-472	1209	8	in	in	ADP
ftr-472	1209	9	the	the	DET
ftr-472	1209	10	active	active	ADJ
ftr-472	1209	11	conduct	conduct	NOUN
ftr-472	1209	12	of	of	ADP
ftr-472	1209	13	business	business	NOUN
ftr-472	1209	14	in	in	ADP
ftr-472	1209	15	its	its	PRON
ftr-472	1209	16	country	country	NOUN
ftr-472	1209	17	of	of	ADP
ftr-472	1209	18	residence	residence	NOUN
ftr-472	1209	19	and	and	CCONJ
ftr-472	1209	20	maintains	maintain	VERB
ftr-472	1209	21	a	a	DET
ftr-472	1209	22	substantial	substantial	ADJ
ftr-472	1209	23	presence	presence	NOUN
ftr-472	1209	24	in	in	ADP
ftr-472	1209	25	that	that	DET
ftr-472	1209	26	country	country	NOUN
ftr-472	1209	27	,	,	PUNCT
ftr-472	1209	28	and	and	CCONJ
ftr-472	1209	29	its	its	PRON
ftr-472	1209	30	u.s	u.s	PROPN
ftr-472	1209	31	.	.	PROPN
ftr-472	1209	32	trade	trade	NOUN
ftr-472	1209	33	or	or	CCONJ
ftr-472	1209	34	business	business	NOUN
ftr-472	1209	35	is	be	AUX
ftr-472	1209	36	an	an	DET
ftr-472	1209	37	integral	integral	ADJ
ftr-472	1209	38	part	part	NOUN
ftr-472	1209	39	of	of	ADP
ftr-472	1209	40	such	such	ADJ
ftr-472	1209	41	active	active	ADJ
ftr-472	1209	42	business	business	NOUN
ftr-472	1209	43	.	.	PUNCT
ftr-472	1210	1	regs	reg	NOUN
ftr-472	1210	2	.	.	PUNCT
ftr-472	1211	1	§	§	PROPN
ftr-472	1211	2	1.8845(e	1.8845(e	NUM
ftr-472	1211	3	)	)	PUNCT
ftr-472	1211	4	(	(	PUNCT
ftr-472	1211	5	containing	contain	VERB
ftr-472	1211	6	special	special	ADJ
ftr-472	1211	7	,	,	PUNCT
ftr-472	1211	8	generally	generally	ADV
ftr-472	1211	9	favorable	favorable	ADJ
ftr-472	1211	10	rules	rule	NOUN
ftr-472	1211	11	and	and	CCONJ
ftr-472	1211	12	presumptions	presumption	NOUN
ftr-472	1211	13	for	for	ADP
ftr-472	1211	14	applying	apply	VERB
ftr-472	1211	15	this	this	DET
ftr-472	1211	16	test	test	NOUN
ftr-472	1211	17	to	to	ADP
ftr-472	1211	18	foreign	foreign	ADJ
ftr-472	1211	19	banks	bank	NOUN
ftr-472	1211	20	)	)	PUNCT
ftr-472	1211	21	.	.	PUNCT
ftr-472	1212	1	(	(	PUNCT
ftr-472	1212	2	d	d	X
ftr-472	1212	3	)	)	PUNCT
ftr-472	1212	4	the	the	DET
ftr-472	1212	5	irs	irs	PROPN
ftr-472	1212	6	determines	determine	VERB
ftr-472	1212	7	,	,	PUNCT
ftr-472	1212	8	in	in	ADP
ftr-472	1212	9	its	its	PRON
ftr-472	1212	10	sole	sole	ADJ
ftr-472	1212	11	discretion	discretion	NOUN
ftr-472	1212	12	,	,	PUNCT
ftr-472	1212	13	that	that	SCONJ
ftr-472	1212	14	the	the	DET
ftr-472	1212	15	bank	bank	NOUN
ftr-472	1212	16	should	should	AUX
ftr-472	1212	17	be	be	AUX
ftr-472	1212	18	treated	treat	VERB
ftr-472	1212	19	as	as	ADP
ftr-472	1212	20	a	a	DET
ftr-472	1212	21	qualified	qualified	ADJ
ftr-472	1212	22	resident	resident	NOUN
ftr-472	1212	23	because	because	SCONJ
ftr-472	1212	24	the	the	DET
ftr-472	1212	25	use	use	NOUN
ftr-472	1212	26	of	of	ADP
ftr-472	1212	27	the	the	DET
ftr-472	1212	28	treaty	treaty	NOUN
ftr-472	1212	29	by	by	ADP
ftr-472	1212	30	the	the	DET
ftr-472	1212	31	bank	bank	NOUN
ftr-472	1212	32	's	's	PART
ftr-472	1212	33	shareholders	shareholder	NOUN
ftr-472	1212	34	is	be	AUX
ftr-472	1212	35	not	not	PART
ftr-472	1212	36	inconsistent	inconsistent	ADJ
ftr-472	1212	37	with	with	ADP
ftr-472	1212	38	the	the	DET
ftr-472	1212	39	purposes	purpose	NOUN
ftr-472	1212	40	of	of	ADP
ftr-472	1212	41	the	the	DET
ftr-472	1212	42	bpt	bpt	NOUN
ftr-472	1212	43	or	or	CCONJ
ftr-472	1212	44	the	the	DET
ftr-472	1212	45	blit	blit	NOUN
ftr-472	1212	46	(	(	PUNCT
ftr-472	1212	47	as	as	SCONJ
ftr-472	1212	48	the	the	DET
ftr-472	1212	49	case	case	NOUN
ftr-472	1212	50	may	may	AUX
ftr-472	1212	51	be	be	AUX
ftr-472	1212	52	)	)	PUNCT
ftr-472	1212	53	,	,	PUNCT
ftr-472	1212	54	including	include	VERB
ftr-472	1212	55	the	the	DET
ftr-472	1212	56	prevention	prevention	NOUN
ftr-472	1212	57	of	of	ADP
ftr-472	1212	58	treaty	treaty	NOUN
ftr-472	1212	59	-	-	PUNCT
ftr-472	1212	60	shopping	shopping	NOUN
ftr-472	1212	61	.	.	PUNCT
ftr-472	1213	1	regs	regs	PROPN
ftr-472	1213	2	.	.	PUNCT
ftr-472	1214	1	§	§	PROPN
ftr-472	1214	2	1.884	1.884	NUM
ftr-472	1214	3	-	-	PUNCT
ftr-472	1214	4	5(0	5(0	NUM
ftr-472	1214	5	.	.	PUNCT
ftr-472	1215	1	146	146	NUM
ftr-472	1215	2	.	.	PUNCT
ftr-472	1215	3	regs	regs	PROPN
ftr-472	1215	4	.	.	PUNCT
ftr-472	1216	1	§	§	PROPN
ftr-472	1216	2	1.884	1.884	NUM
ftr-472	1216	3	-	-	PUNCT
ftr-472	1216	4	1(g)(3	1(g)(3	NUM
ftr-472	1216	5	)	)	PUNCT
ftr-472	1216	6	.	.	PUNCT
ftr-472	1217	1	[	[	X
ftr-472	1217	2	vol	vol	NOUN
ftr-472	1217	3	2:1	2:1	NUM
ftr-472	1217	4	1994	1994	NUM
ftr-472	1217	5	]	]	X
ftr-472	1217	6	u.s	u.s	PROPN
ftr-472	1217	7	.	.	PROPN
ftr-472	1217	8	federal	federal	ADJ
ftr-472	1217	9	income	income	NOUN
ftr-472	1217	10	taxation	taxation	NOUN
ftr-472	1217	11	of	of	ADP
ftr-472	1217	12	u.s	u.s	PROPN
ftr-472	1217	13	.	.	PROPN
ftr-472	1217	14	branches	branch	NOUN
ftr-472	1217	15	of	of	ADP
ftr-472	1217	16	foreign	foreign	ADJ
ftr-472	1217	17	banks	bank	NOUN
ftr-472	1217	18	61	61	NUM
ftr-472	1217	19	united	united	ADJ
ftr-472	1217	20	kingdom	kingdom	NOUN
ftr-472	1217	21	,	,	PUNCT
ftr-472	1217	22	not	not	PART
ftr-472	1217	23	from	from	ADP
ftr-472	1217	24	the	the	DET
ftr-472	1217	25	blit	blit	NOUN
ftr-472	1217	26	on	on	ADP
ftr-472	1217	27	branch	branch	NOUN
ftr-472	1217	28	interest	interest	NOUN
ftr-472	1217	29	)	)	PUNCT
ftr-472	1217	30	.	.	PUNCT
ftr-472	1218	1	47	47	NUM
ftr-472	1218	2	banks	bank	NOUN
ftr-472	1218	3	that	that	PRON
ftr-472	1218	4	are	be	AUX
ftr-472	1218	5	qualified	qualified	ADJ
ftr-472	1218	6	residents	resident	NOUN
ftr-472	1218	7	of	of	ADP
ftr-472	1218	8	australia	australia	PROPN
ftr-472	1218	9	,	,	PUNCT
ftr-472	1218	10	canada	canada	PROPN
ftr-472	1218	11	,	,	PUNCT
ftr-472	1218	12	france	france	PROPN
ftr-472	1218	13	,	,	PUNCT
ftr-472	1218	14	and	and	CCONJ
ftr-472	1218	15	various	various	ADJ
ftr-472	1218	16	other	other	ADJ
ftr-472	1218	17	countries	country	NOUN
ftr-472	1218	18	are	be	AUX
ftr-472	1218	19	subject	subject	ADJ
ftr-472	1218	20	to	to	ADP
ftr-472	1218	21	the	the	DET
ftr-472	1218	22	bpt	bpt	NOUN
ftr-472	1218	23	at	at	ADP
ftr-472	1218	24	reduced	reduce	VERB
ftr-472	1218	25	rates	rate	NOUN
ftr-472	1218	26	,	,	PUNCT
ftr-472	1218	27	148	148	NUM
ftr-472	1218	28	and	and	CCONJ
ftr-472	1218	29	banks	bank	NOUN
ftr-472	1218	30	that	that	PRON
ftr-472	1218	31	are	be	AUX
ftr-472	1218	32	qualified	qualified	ADJ
ftr-472	1218	33	residents	resident	NOUN
ftr-472	1218	34	of	of	ADP
ftr-472	1218	35	australia	australia	PROPN
ftr-472	1218	36	,	,	PUNCT
ftr-472	1218	37	canada	canada	PROPN
ftr-472	1218	38	,	,	PUNCT
ftr-472	1218	39	italy	italy	PROPN
ftr-472	1218	40	,	,	PUNCT
ftr-472	1218	41	japan	japan	PROPN
ftr-472	1218	42	,	,	PUNCT
ftr-472	1218	43	switzerland	switzerland	PROPN
ftr-472	1218	44	,	,	PUNCT
ftr-472	1218	45	and	and	CCONJ
ftr-472	1218	46	various	various	ADJ
ftr-472	1218	47	other	other	ADJ
ftr-472	1218	48	countries	country	NOUN
ftr-472	1218	49	are	be	AUX
ftr-472	1218	50	subject	subject	ADJ
ftr-472	1218	51	to	to	ADP
ftr-472	1218	52	the	the	DET
ftr-472	1218	53	blit	blit	NOUN
ftr-472	1218	54	on	on	ADP
ftr-472	1218	55	excess	excess	ADJ
ftr-472	1218	56	interest	interest	NOUN
ftr-472	1218	57	at	at	ADP
ftr-472	1218	58	reduced	reduce	VERB
ftr-472	1218	59	rates	rate	NOUN
ftr-472	1218	60	.	.	PUNCT
ftr-472	1218	61	'	'	PUNCT
ftr-472	1219	1	49	49	NUM
ftr-472	1219	2	on	on	ADP
ftr-472	1219	3	the	the	DET
ftr-472	1219	4	other	other	ADJ
ftr-472	1219	5	hand	hand	NOUN
ftr-472	1219	6	,	,	PUNCT
ftr-472	1219	7	many	many	ADJ
ftr-472	1219	8	other	other	ADJ
ftr-472	1219	9	banks	bank	NOUN
ftr-472	1219	10	,	,	PUNCT
ftr-472	1219	11	including	include	VERB
ftr-472	1219	12	banks	bank	NOUN
ftr-472	1219	13	in	in	ADP
ftr-472	1219	14	hong	hong	PROPN
ftr-472	1219	15	kong	kong	PROPN
ftr-472	1219	16	,	,	PUNCT
ftr-472	1219	17	most	most	ADJ
ftr-472	1219	18	latin	latin	ADJ
ftr-472	1219	19	american	american	ADJ
ftr-472	1219	20	countries	country	NOUN
ftr-472	1219	21	,	,	PUNCT
ftr-472	1219	22	150	150	NUM
ftr-472	1219	23	and	and	CCONJ
ftr-472	1219	24	the	the	DET
ftr-472	1219	25	middle	middle	PROPN
ftr-472	1219	26	east	east	PROPN
ftr-472	1219	27	are	be	AUX
ftr-472	1219	28	subject	subject	ADJ
ftr-472	1219	29	to	to	ADP
ftr-472	1219	30	the	the	DET
ftr-472	1219	31	bpt	bpt	NOUN
ftr-472	1219	32	and	and	CCONJ
ftr-472	1219	33	blit	blit	NOUN
ftr-472	1219	34	at	at	ADP
ftr-472	1219	35	the	the	DET
ftr-472	1219	36	statutory	statutory	ADJ
ftr-472	1219	37	rates	rate	NOUN
ftr-472	1219	38	.	.	PUNCT
ftr-472	1220	1	147	147	NUM
ftr-472	1220	2	.	.	PUNCT
ftr-472	1220	3	regs	regs	PROPN
ftr-472	1220	4	.	.	PUNCT
ftr-472	1221	1	§	§	PROPN
ftr-472	1221	2	1.884	1.884	NUM
ftr-472	1221	3	-	-	PUNCT
ftr-472	1221	4	4(b)(8)(i	4(b)(8)(i	NUM
ftr-472	1221	5	)	)	PUNCT
ftr-472	1221	6	(	(	PUNCT
ftr-472	1221	7	branch	branch	NOUN
ftr-472	1221	8	interest	interest	NOUN
ftr-472	1221	9	)	)	PUNCT
ftr-472	1221	10	,	,	PUNCT
ftr-472	1221	11	(	(	PUNCT
ftr-472	1221	12	c)(3	c)(3	NOUN
ftr-472	1221	13	)	)	PUNCT
ftr-472	1221	14	(	(	PUNCT
ftr-472	1221	15	excess	excess	ADJ
ftr-472	1221	16	interest	interest	NOUN
ftr-472	1221	17	)	)	PUNCT
ftr-472	1221	18	;	;	PUNCT
ftr-472	1221	19	convention	convention	NOUN
ftr-472	1221	20	between	between	ADP
ftr-472	1221	21	the	the	DET
ftr-472	1221	22	united	united	PROPN
ftr-472	1221	23	states	states	PROPN
ftr-472	1221	24	of	of	ADP
ftr-472	1221	25	america	america	PROPN
ftr-472	1221	26	and	and	CCONJ
ftr-472	1221	27	the	the	DET
ftr-472	1221	28	french	french	ADJ
ftr-472	1221	29	republic	republic	NOUN
ftr-472	1221	30	with	with	ADP
ftr-472	1221	31	respect	respect	NOUN
ftr-472	1221	32	to	to	ADP
ftr-472	1221	33	taxes	taxis	NOUN
ftr-472	1221	34	on	on	ADP
ftr-472	1221	35	income	income	NOUN
ftr-472	1221	36	and	and	CCONJ
ftr-472	1221	37	property	property	NOUN
ftr-472	1221	38	,	,	PUNCT
ftr-472	1221	39	july	july	PROPN
ftr-472	1221	40	28	28	NUM
ftr-472	1221	41	,	,	PUNCT
ftr-472	1221	42	1967	1967	NUM
ftr-472	1221	43	,	,	PUNCT
ftr-472	1221	44	u.s.-fr	u.s.-fr	PROPN
ftr-472	1221	45	.	.	PUNCT
ftr-472	1222	1	art	art	NOUN
ftr-472	1222	2	.	.	PUNCT
ftr-472	1223	1	10	10	NUM
ftr-472	1223	2	,	,	PUNCT
ftr-472	1223	3	paras	paras	X
ftr-472	1223	4	.	.	NOUN
ftr-472	1223	5	1	1	NUM
ftr-472	1223	6	,	,	PUNCT
ftr-472	1223	7	7	7	NUM
ftr-472	1223	8	,	,	PUNCT
ftr-472	1223	9	19	19	NUM
ftr-472	1223	10	u.s.t	u.s.t	NOUN
ftr-472	1223	11	.	.	PROPN
ftr-472	1223	12	5280	5280	NUM
ftr-472	1223	13	,	,	PUNCT
ftr-472	1223	14	5294	5294	NUM
ftr-472	1223	15	;	;	PUNCT
ftr-472	1223	16	convention	convention	NOUN
ftr-472	1223	17	between	between	ADP
ftr-472	1223	18	the	the	DET
ftr-472	1223	19	united	united	PROPN
ftr-472	1223	20	states	states	PROPN
ftr-472	1223	21	of	of	ADP
ftr-472	1223	22	america	america	PROPN
ftr-472	1223	23	and	and	CCONJ
ftr-472	1223	24	the	the	DET
ftr-472	1223	25	federal	federal	PROPN
ftr-472	1223	26	republic	republic	PROPN
ftr-472	1223	27	of	of	ADP
ftr-472	1223	28	germany	germany	PROPN
ftr-472	1223	29	for	for	ADP
ftr-472	1223	30	the	the	DET
ftr-472	1223	31	avoidance	avoidance	NOUN
ftr-472	1223	32	of	of	ADP
ftr-472	1223	33	double	double	ADJ
ftr-472	1223	34	taxation	taxation	NOUN
ftr-472	1223	35	with	with	ADP
ftr-472	1223	36	respect	respect	NOUN
ftr-472	1223	37	to	to	ADP
ftr-472	1223	38	taxes	taxis	NOUN
ftr-472	1223	39	on	on	ADP
ftr-472	1223	40	income	income	NOUN
ftr-472	1223	41	,	,	PUNCT
ftr-472	1223	42	aug	aug	PROPN
ftr-472	1223	43	.	.	PROPN
ftr-472	1223	44	29	29	NUM
ftr-472	1223	45	,	,	PUNCT
ftr-472	1223	46	1989	1989	NUM
ftr-472	1223	47	,	,	PUNCT
ftr-472	1223	48	u.s.-ger	u.s.-ger	ADJ
ftr-472	1223	49	.	.	PUNCT
ftr-472	1223	50	art	art	NOUN
ftr-472	1223	51	.	.	PUNCT
ftr-472	1224	1	11	11	NUM
ftr-472	1224	2	,	,	PUNCT
ftr-472	1224	3	paras	paras	X
ftr-472	1224	4	.	.	NOUN
ftr-472	1224	5	1	1	NUM
ftr-472	1224	6	,	,	PUNCT
ftr-472	1224	7	5	5	NUM
ftr-472	1224	8	,	,	PUNCT
ftr-472	1224	9	k.a.v	k.a.v	NOUN
ftr-472	1224	10	.	.	PROPN
ftr-472	1224	11	713	713	NUM
ftr-472	1224	12	;	;	PUNCT
ftr-472	1224	13	u.s.-neth	u.s.-neth	PROPN
ftr-472	1224	14	.	.	PROPN
ftr-472	1224	15	treaty	treaty	PROPN
ftr-472	1224	16	,	,	PUNCT
ftr-472	1224	17	supra	supra	PROPN
ftr-472	1224	18	note	note	PROPN
ftr-472	1224	19	27	27	NUM
ftr-472	1224	20	,	,	PUNCT
ftr-472	1224	21	art	art	NOUN
ftr-472	1224	22	.	.	PUNCT
ftr-472	1225	1	12	12	NUM
ftr-472	1225	2	,	,	PUNCT
ftr-472	1225	3	paras	para	NOUN
ftr-472	1225	4	.	.	NOUN
ftr-472	1225	5	1	1	NUM
ftr-472	1225	6	.	.	NOUN
ftr-472	1225	7	6	6	NUM
ftr-472	1225	8	.	.	PUNCT
ftr-472	1226	1	k.a.v	k.a.v	PROPN
ftr-472	1226	2	.	.	PUNCT
ftr-472	1227	1	3507	3507	NUM
ftr-472	1227	2	;	;	PUNCT
ftr-472	1227	3	convention	convention	NOUN
ftr-472	1227	4	between	between	ADP
ftr-472	1227	5	the	the	DET
ftr-472	1227	6	government	government	NOUN
ftr-472	1227	7	of	of	ADP
ftr-472	1227	8	the	the	DET
ftr-472	1227	9	united	united	PROPN
ftr-472	1227	10	states	states	PROPN
ftr-472	1227	11	of	of	ADP
ftr-472	1227	12	america	america	PROPN
ftr-472	1227	13	and	and	CCONJ
ftr-472	1227	14	the	the	DET
ftr-472	1227	15	government	government	NOUN
ftr-472	1227	16	of	of	ADP
ftr-472	1227	17	the	the	DET
ftr-472	1227	18	united	united	ADJ
ftr-472	1227	19	kingdom	kingdom	NOUN
ftr-472	1227	20	of	of	ADP
ftr-472	1227	21	great	great	ADJ
ftr-472	1227	22	britain	britain	PROPN
ftr-472	1227	23	and	and	CCONJ
ftr-472	1227	24	northern	northern	PROPN
ftr-472	1227	25	ireland	ireland	PROPN
ftr-472	1227	26	for	for	ADP
ftr-472	1227	27	the	the	DET
ftr-472	1227	28	avoidance	avoidance	NOUN
ftr-472	1227	29	of	of	ADP
ftr-472	1227	30	double	double	ADJ
ftr-472	1227	31	taxation	taxation	NOUN
ftr-472	1227	32	and	and	CCONJ
ftr-472	1227	33	the	the	DET
ftr-472	1227	34	prevention	prevention	NOUN
ftr-472	1227	35	of	of	ADP
ftr-472	1227	36	fiscal	fiscal	ADJ
ftr-472	1227	37	evasion	evasion	NOUN
ftr-472	1227	38	with	with	ADP
ftr-472	1227	39	respect	respect	NOUN
ftr-472	1227	40	to	to	ADP
ftr-472	1227	41	taxes	taxis	NOUN
ftr-472	1227	42	on	on	ADP
ftr-472	1227	43	income	income	NOUN
ftr-472	1227	44	and	and	CCONJ
ftr-472	1227	45	capital	capital	NOUN
ftr-472	1227	46	gains	gain	NOUN
ftr-472	1227	47	,	,	PUNCT
ftr-472	1227	48	dec	dec	PROPN
ftr-472	1227	49	.	.	PROPN
ftr-472	1227	50	31	31	NUM
ftr-472	1227	51	,	,	PUNCT
ftr-472	1227	52	1975	1975	NUM
ftr-472	1227	53	,	,	PUNCT
ftr-472	1227	54	u.s.-u.k	u.s.-u.k	ADJ
ftr-472	1227	55	.	.	PROPN
ftr-472	1227	56	art	art	NOUN
ftr-472	1227	57	.	.	PUNCT
ftr-472	1228	1	11	11	NUM
ftr-472	1228	2	,	,	PUNCT
ftr-472	1228	3	paras	paras	X
ftr-472	1228	4	.	.	NOUN
ftr-472	1228	5	1	1	NUM
ftr-472	1228	6	,	,	PUNCT
ftr-472	1228	7	6	6	NUM
ftr-472	1228	8	,	,	PUNCT
ftr-472	1228	9	31	31	NUM
ftr-472	1228	10	u.s.t	u.s.t	NOUN
ftr-472	1228	11	.	.	PUNCT
ftr-472	1228	12	5668	5668	NUM
ftr-472	1228	13	,	,	PUNCT
ftr-472	1228	14	5680	5680	NUM
ftr-472	1228	15	.	.	PUNCT
ftr-472	1229	1	branch	branch	NOUN
ftr-472	1229	2	interest	interest	NOUN
ftr-472	1229	3	that	that	PRON
ftr-472	1229	4	is	be	AUX
ftr-472	1229	5	not	not	PART
ftr-472	1229	6	otherwise	otherwise	ADV
ftr-472	1229	7	exempt	exempt	ADJ
ftr-472	1229	8	from	from	ADP
ftr-472	1229	9	withholding	withhold	VERB
ftr-472	1229	10	tax	tax	NOUN
ftr-472	1229	11	(	(	PUNCT
ftr-472	1229	12	see	see	VERB
ftr-472	1229	13	supra	supra	ADJ
ftr-472	1229	14	text	text	NOUN
ftr-472	1229	15	accompanying	accompanying	ADJ
ftr-472	1229	16	note	note	NOUN
ftr-472	1229	17	141	141	NUM
ftr-472	1229	18	)	)	PUNCT
ftr-472	1229	19	may	may	AUX
ftr-472	1229	20	be	be	AUX
ftr-472	1229	21	exempt	exempt	ADJ
ftr-472	1229	22	from	from	ADP
ftr-472	1229	23	withholding	withhold	VERB
ftr-472	1229	24	tax	tax	NOUN
ftr-472	1229	25	under	under	ADP
ftr-472	1229	26	a	a	DET
ftr-472	1229	27	tax	tax	NOUN
ftr-472	1229	28	treaty	treaty	NOUN
ftr-472	1229	29	with	with	ADP
ftr-472	1229	30	the	the	DET
ftr-472	1229	31	recipient	recipient	NOUN
ftr-472	1229	32	's	's	PART
ftr-472	1229	33	country	country	NOUN
ftr-472	1229	34	,	,	PUNCT
ftr-472	1229	35	provided	provide	VERB
ftr-472	1229	36	that	that	SCONJ
ftr-472	1229	37	in	in	ADP
ftr-472	1229	38	the	the	DET
ftr-472	1229	39	case	case	NOUN
ftr-472	1229	40	of	of	ADP
ftr-472	1229	41	a	a	DET
ftr-472	1229	42	recipient	recipient	NOUN
ftr-472	1229	43	that	that	PRON
ftr-472	1229	44	is	be	AUX
ftr-472	1229	45	a	a	DET
ftr-472	1229	46	foreign	foreign	ADJ
ftr-472	1229	47	corporation	corporation	NOUN
ftr-472	1229	48	,	,	PUNCT
ftr-472	1229	49	it	it	PRON
ftr-472	1229	50	is	be	AUX
ftr-472	1229	51	a	a	DET
ftr-472	1229	52	qualified	qualified	ADJ
ftr-472	1229	53	resident	resident	NOUN
ftr-472	1229	54	of	of	ADP
ftr-472	1229	55	that	that	DET
ftr-472	1229	56	country	country	NOUN
ftr-472	1229	57	.	.	PUNCT
ftr-472	1230	1	regs	regs	PROPN
ftr-472	1230	2	.	.	PUNCT
ftr-472	1231	1	§	§	PROPN
ftr-472	1231	2	1.884	1.884	NUM
ftr-472	1231	3	-	-	PUNCT
ftr-472	1231	4	4(b)(8)(ii	4(b)(8)(ii	NUM
ftr-472	1231	5	)	)	PUNCT
ftr-472	1231	6	.	.	PUNCT
ftr-472	1232	1	148	148	NUM
ftr-472	1232	2	.	.	PUNCT
ftr-472	1232	3	regs	regs	PROPN
ftr-472	1232	4	.	.	PUNCT
ftr-472	1233	1	§	§	PROPN
ftr-472	1233	2	1.884	1.884	NUM
ftr-472	1233	3	-	-	SYM
ftr-472	1233	4	1(g)(4)(b	1(g)(4)(b	NUM
ftr-472	1233	5	)	)	PUNCT
ftr-472	1233	6	(	(	PUNCT
ftr-472	1233	7	australia	australia	PROPN
ftr-472	1233	8	(	(	PUNCT
ftr-472	1233	9	15	15	NUM
ftr-472	1233	10	%	%	NOUN
ftr-472	1233	11	)	)	PUNCT
ftr-472	1233	12	,	,	PUNCT
ftr-472	1233	13	canada	canada	PROPN
ftr-472	1233	14	(	(	PUNCT
ftr-472	1233	15	10	10	NUM
ftr-472	1233	16	%	%	NOUN
ftr-472	1233	17	)	)	PUNCT
ftr-472	1233	18	,	,	PUNCT
ftr-472	1233	19	france	france	PROPN
ftr-472	1233	20	(	(	PUNCT
ftr-472	1233	21	5	5	NUM
ftr-472	1233	22	%	%	NOUN
ftr-472	1233	23	)	)	PUNCT
ftr-472	1233	24	)	)	PUNCT
ftr-472	1233	25	.	.	PUNCT
ftr-472	1234	1	149	149	NUM
ftr-472	1234	2	.	.	PUNCT
ftr-472	1235	1	the	the	DET
ftr-472	1235	2	rates	rate	NOUN
ftr-472	1235	3	are	be	AUX
ftr-472	1235	4	15	15	NUM
ftr-472	1235	5	%	%	NOUN
ftr-472	1235	6	in	in	ADP
ftr-472	1235	7	the	the	DET
ftr-472	1235	8	case	case	NOUN
ftr-472	1235	9	of	of	ADP
ftr-472	1235	10	canada	canada	PROPN
ftr-472	1235	11	and	and	CCONJ
ftr-472	1235	12	italy	italy	PROPN
ftr-472	1235	13	,	,	PUNCT
ftr-472	1235	14	10	10	NUM
ftr-472	1235	15	%	%	NOUN
ftr-472	1235	16	in	in	ADP
ftr-472	1235	17	the	the	DET
ftr-472	1235	18	case	case	NOUN
ftr-472	1235	19	of	of	ADP
ftr-472	1235	20	australia	australia	PROPN
ftr-472	1235	21	and	and	CCONJ
ftr-472	1235	22	japan	japan	PROPN
ftr-472	1235	23	,	,	PUNCT
ftr-472	1235	24	and	and	CCONJ
ftr-472	1235	25	5	5	NUM
ftr-472	1235	26	%	%	NOUN
ftr-472	1235	27	in	in	ADP
ftr-472	1235	28	the	the	DET
ftr-472	1235	29	case	case	NOUN
ftr-472	1235	30	of	of	ADP
ftr-472	1235	31	switzerland	switzerland	PROPN
ftr-472	1235	32	.	.	PUNCT
ftr-472	1236	1	convention	convention	NOUN
ftr-472	1236	2	between	between	ADP
ftr-472	1236	3	the	the	DET
ftr-472	1236	4	government	government	NOUN
ftr-472	1236	5	of	of	ADP
ftr-472	1236	6	the	the	DET
ftr-472	1236	7	united	united	PROPN
ftr-472	1236	8	states	states	PROPN
ftr-472	1236	9	of	of	ADP
ftr-472	1236	10	america	america	PROPN
ftr-472	1236	11	and	and	CCONJ
ftr-472	1236	12	the	the	DET
ftr-472	1236	13	government	government	NOUN
ftr-472	1236	14	of	of	ADP
ftr-472	1236	15	australia	australia	PROPN
ftr-472	1236	16	for	for	ADP
ftr-472	1236	17	the	the	DET
ftr-472	1236	18	avoidance	avoidance	NOUN
ftr-472	1236	19	of	of	ADP
ftr-472	1236	20	double	double	ADJ
ftr-472	1236	21	taxation	taxation	NOUN
ftr-472	1236	22	and	and	CCONJ
ftr-472	1236	23	the	the	DET
ftr-472	1236	24	prevention	prevention	NOUN
ftr-472	1236	25	of	of	ADP
ftr-472	1236	26	fiscal	fiscal	ADJ
ftr-472	1236	27	evasion	evasion	NOUN
ftr-472	1236	28	with	with	ADP
ftr-472	1236	29	respect	respect	NOUN
ftr-472	1236	30	to	to	ADP
ftr-472	1236	31	taxes	taxis	NOUN
ftr-472	1236	32	on	on	ADP
ftr-472	1236	33	income	income	NOUN
ftr-472	1236	34	,	,	PUNCT
ftr-472	1236	35	aug	aug	PROPN
ftr-472	1236	36	.	.	PROPN
ftr-472	1236	37	6	6	NUM
ftr-472	1236	38	,	,	PUNCT
ftr-472	1236	39	1982	1982	NUM
ftr-472	1236	40	,	,	PUNCT
ftr-472	1236	41	u.s.-austl	u.s.-austl	PROPN
ftr-472	1236	42	.	.	PUNCT
ftr-472	1237	1	art	art	NOUN
ftr-472	1237	2	.	.	PUNCT
ftr-472	1238	1	11	11	NUM
ftr-472	1238	2	,	,	PUNCT
ftr-472	1238	3	para	para	NOUN
ftr-472	1238	4	.	.	PROPN
ftr-472	1239	1	2	2	NUM
ftr-472	1239	2	,	,	PUNCT
ftr-472	1239	3	t.i.a.s	t.i.a.s	PROPN
ftr-472	1239	4	.	.	NOUN
ftr-472	1239	5	10773	10773	NUM
ftr-472	1239	6	,	,	PUNCT
ftr-472	1239	7	29	29	NUM
ftr-472	1239	8	;	;	PUNCT
ftr-472	1239	9	convention	convention	NOUN
ftr-472	1239	10	between	between	ADP
ftr-472	1239	11	the	the	DET
ftr-472	1239	12	united	united	PROPN
ftr-472	1239	13	states	states	PROPN
ftr-472	1239	14	of	of	ADP
ftr-472	1239	15	america	america	PROPN
ftr-472	1239	16	and	and	CCONJ
ftr-472	1239	17	canada	canada	PROPN
ftr-472	1239	18	with	with	ADP
ftr-472	1239	19	respect	respect	NOUN
ftr-472	1239	20	to	to	ADP
ftr-472	1239	21	taxes	taxis	NOUN
ftr-472	1239	22	on	on	ADP
ftr-472	1239	23	income	income	NOUN
ftr-472	1239	24	and	and	CCONJ
ftr-472	1239	25	capital	capital	NOUN
ftr-472	1239	26	,	,	PUNCT
ftr-472	1239	27	sep	sep	PROPN
ftr-472	1239	28	.	.	PROPN
ftr-472	1239	29	26	26	NUM
ftr-472	1239	30	.	.	PUNCT
ftr-472	1239	31	1980	1980	NUM
ftr-472	1239	32	.	.	PUNCT
ftr-472	1240	1	u.s.-can	u.s.-can	ADJ
ftr-472	1240	2	.	.	PUNCT
ftr-472	1241	1	art	art	NOUN
ftr-472	1241	2	.	.	PUNCT
ftr-472	1242	1	11	11	NUM
ftr-472	1242	2	,	,	PUNCT
ftr-472	1242	3	para	para	NOUN
ftr-472	1242	4	.	.	PROPN
ftr-472	1243	1	2	2	NUM
ftr-472	1243	2	,	,	PUNCT
ftr-472	1243	3	t.i.a.s	t.i.a.s	PROPN
ftr-472	1243	4	.	.	NOUN
ftr-472	1243	5	11087	11087	NUM
ftr-472	1243	6	,	,	PUNCT
ftr-472	1243	7	12	12	NUM
ftr-472	1243	8	;	;	PUNCT
ftr-472	1243	9	convention	convention	NOUN
ftr-472	1243	10	between	between	ADP
ftr-472	1243	11	the	the	DET
ftr-472	1243	12	government	government	NOUN
ftr-472	1243	13	of	of	ADP
ftr-472	1243	14	the	the	DET
ftr-472	1243	15	united	united	PROPN
ftr-472	1243	16	states	states	PROPN
ftr-472	1243	17	of	of	ADP
ftr-472	1243	18	america	america	PROPN
ftr-472	1243	19	and	and	CCONJ
ftr-472	1243	20	the	the	DET
ftr-472	1243	21	government	government	NOUN
ftr-472	1243	22	of	of	ADP
ftr-472	1243	23	the	the	DET
ftr-472	1243	24	republic	republic	NOUN
ftr-472	1243	25	of	of	ADP
ftr-472	1243	26	italy	italy	PROPN
ftr-472	1243	27	for	for	ADP
ftr-472	1243	28	the	the	DET
ftr-472	1243	29	avoidance	avoidance	NOUN
ftr-472	1243	30	of	of	ADP
ftr-472	1243	31	double	double	ADJ
ftr-472	1243	32	taxation	taxation	NOUN
ftr-472	1243	33	with	with	ADP
ftr-472	1243	34	respect	respect	NOUN
ftr-472	1243	35	to	to	ADP
ftr-472	1243	36	taxes	taxis	NOUN
ftr-472	1243	37	on	on	ADP
ftr-472	1243	38	income	income	NOUN
ftr-472	1243	39	and	and	CCONJ
ftr-472	1243	40	the	the	DET
ftr-472	1243	41	prevention	prevention	NOUN
ftr-472	1243	42	of	of	ADP
ftr-472	1243	43	fraud	fraud	NOUN
ftr-472	1243	44	or	or	CCONJ
ftr-472	1243	45	fiscal	fiscal	ADJ
ftr-472	1243	46	evasion	evasion	NOUN
ftr-472	1243	47	,	,	PUNCT
ftr-472	1243	48	apr	apr	PROPN
ftr-472	1243	49	.	.	PROPN
ftr-472	1243	50	17	17	NUM
ftr-472	1243	51	,	,	PUNCT
ftr-472	1243	52	1984	1984	NUM
ftr-472	1243	53	,	,	PUNCT
ftr-472	1243	54	u.s.-it	u.s.-it	PROPN
ftr-472	1243	55	.	.	PUNCT
ftr-472	1244	1	art	art	NOUN
ftr-472	1244	2	.	.	PUNCT
ftr-472	1245	1	11	11	NUM
ftr-472	1245	2	,	,	PUNCT
ftr-472	1245	3	para	para	NOUN
ftr-472	1245	4	.	.	PROPN
ftr-472	1246	1	2	2	NUM
ftr-472	1246	2	,	,	PUNCT
ftr-472	1246	3	t.i.a.s	t.i.a.s	PROPN
ftr-472	1246	4	.	.	NOUN
ftr-472	1246	5	11064	11064	NUM
ftr-472	1246	6	,	,	PUNCT
ftr-472	1246	7	16	16	NUM
ftr-472	1247	1	;	;	PUNCT
ftr-472	1247	2	u.s.-jap	u.s.-jap	PROPN
ftr-472	1247	3	.	.	PROPN
ftr-472	1247	4	treaty	treaty	PROPN
ftr-472	1247	5	,	,	PUNCT
ftr-472	1247	6	supra	supra	PROPN
ftr-472	1247	7	note	note	PROPN
ftr-472	1247	8	27	27	NUM
ftr-472	1247	9	,	,	PUNCT
ftr-472	1247	10	art	art	NOUN
ftr-472	1247	11	.	.	PUNCT
ftr-472	1248	1	13	13	NUM
ftr-472	1248	2	,	,	PUNCT
ftr-472	1248	3	para	para	NOUN
ftr-472	1248	4	.	.	PUNCT
ftr-472	1249	1	4	4	NUM
ftr-472	1249	2	,	,	PUNCT
ftr-472	1249	3	23	23	NUM
ftr-472	1249	4	u.s.t	u.s.t	NOUN
ftr-472	1249	5	.	.	PUNCT
ftr-472	1250	1	at	at	ADP
ftr-472	1250	2	990	990	NUM
ftr-472	1250	3	;	;	PUNCT
ftr-472	1250	4	convention	convention	NOUN
ftr-472	1250	5	between	between	ADP
ftr-472	1250	6	the	the	DET
ftr-472	1250	7	united	united	PROPN
ftr-472	1250	8	states	states	PROPN
ftr-472	1250	9	of	of	ADP
ftr-472	1250	10	america	america	PROPN
ftr-472	1250	11	and	and	CCONJ
ftr-472	1250	12	the	the	DET
ftr-472	1250	13	swiss	swiss	PROPN
ftr-472	1250	14	confederation	confederation	NOUN
ftr-472	1250	15	for	for	ADP
ftr-472	1250	16	the	the	DET
ftr-472	1250	17	avoidance	avoidance	NOUN
ftr-472	1250	18	of	of	ADP
ftr-472	1250	19	double	double	ADJ
ftr-472	1250	20	taxation	taxation	NOUN
ftr-472	1250	21	with	with	ADP
ftr-472	1250	22	respect	respect	NOUN
ftr-472	1250	23	to	to	ADP
ftr-472	1250	24	taxes	taxis	NOUN
ftr-472	1250	25	on	on	ADP
ftr-472	1250	26	income	income	NOUN
ftr-472	1250	27	,	,	PUNCT
ftr-472	1250	28	may	may	AUX
ftr-472	1250	29	24	24	NUM
ftr-472	1250	30	,	,	PUNCT
ftr-472	1250	31	1951	1951	NUM
ftr-472	1250	32	,	,	PUNCT
ftr-472	1250	33	u.s.-switz	u.s.-switz	NOUN
ftr-472	1250	34	.	.	PUNCT
ftr-472	1251	1	art	art	NOUN
ftr-472	1251	2	.	.	PUNCT
ftr-472	1252	1	7	7	NUM
ftr-472	1252	2	,	,	PUNCT
ftr-472	1252	3	para	para	NOUN
ftr-472	1252	4	.	.	PUNCT
ftr-472	1253	1	1	1	NUM
ftr-472	1253	2	,	,	PUNCT
ftr-472	1253	3	2	2	NUM
ftr-472	1253	4	u.s.t	u.s.t	NOUN
ftr-472	1253	5	.	.	PROPN
ftr-472	1253	6	967	967	NUM
ftr-472	1253	7	,	,	PUNCT
ftr-472	1253	8	990	990	NUM
ftr-472	1253	9	.	.	PUNCT
ftr-472	1253	10	150	150	NUM
ftr-472	1253	11	.	.	PUNCT
ftr-472	1254	1	but	but	CCONJ
ftr-472	1254	2	see	see	VERB
ftr-472	1254	3	convention	convention	NOUN
ftr-472	1254	4	between	between	ADP
ftr-472	1254	5	the	the	DET
ftr-472	1254	6	government	government	NOUN
ftr-472	1254	7	of	of	ADP
ftr-472	1254	8	the	the	DET
ftr-472	1254	9	united	united	PROPN
ftr-472	1254	10	states	states	PROPN
ftr-472	1254	11	of	of	ADP
ftr-472	1254	12	america	america	PROPN
ftr-472	1254	13	and	and	CCONJ
ftr-472	1254	14	the	the	DET
ftr-472	1254	15	government	government	NOUN
ftr-472	1254	16	of	of	ADP
ftr-472	1254	17	the	the	DET
ftr-472	1254	18	mexican	mexican	ADJ
ftr-472	1254	19	states	state	NOUN
ftr-472	1254	20	for	for	ADP
ftr-472	1254	21	the	the	DET
ftr-472	1254	22	avoidance	avoidance	NOUN
ftr-472	1254	23	of	of	ADP
ftr-472	1254	24	double	double	ADJ
ftr-472	1254	25	taxation	taxation	NOUN
ftr-472	1254	26	and	and	CCONJ
ftr-472	1254	27	the	the	DET
ftr-472	1254	28	prevention	prevention	NOUN
ftr-472	1254	29	of	of	ADP
ftr-472	1254	30	fiscal	fiscal	ADJ
ftr-472	1254	31	evasion	evasion	NOUN
ftr-472	1254	32	with	with	ADP
ftr-472	1254	33	respect	respect	NOUN
ftr-472	1254	34	to	to	ADP
ftr-472	1254	35	taxes	taxis	NOUN
ftr-472	1254	36	on	on	ADP
ftr-472	1254	37	income	income	NOUN
ftr-472	1254	38	,	,	PUNCT
ftr-472	1254	39	sep	sep	PROPN
ftr-472	1254	40	.	.	PROPN
ftr-472	1254	41	18	18	NUM
ftr-472	1254	42	,	,	PUNCT
ftr-472	1254	43	1992	1992	NUM
ftr-472	1254	44	,	,	PUNCT
ftr-472	1254	45	u.s.-mex	u.s.-mex	PROPN
ftr-472	1254	46	.	.	PROPN
ftr-472	1254	47	,	,	PUNCT
ftr-472	1254	48	arts	art	NOUN
ftr-472	1254	49	.	.	PUNCT
ftr-472	1255	1	11	11	NUM
ftr-472	1255	2	,	,	PUNCT
ftr-472	1255	3	1	1	NUM
ftr-472	1255	4	ia	ia	PROPN
ftr-472	1255	5	,	,	PUNCT
ftr-472	1255	6	k.a.v	k.a.v	NOUN
ftr-472	1255	7	.	.	PROPN
ftr-472	1255	8	3508	3508	NUM
ftr-472	1255	9	(	(	PUNCT
ftr-472	1255	10	providing	provide	VERB
ftr-472	1255	11	that	that	SCONJ
ftr-472	1255	12	banks	bank	NOUN
ftr-472	1255	13	that	that	PRON
ftr-472	1255	14	are	be	AUX
ftr-472	1255	15	qualified	qualified	ADJ
ftr-472	1255	16	residents	resident	NOUN
ftr-472	1255	17	of	of	ADP
ftr-472	1255	18	mexico	mexico	PROPN
ftr-472	1255	19	are	be	AUX
ftr-472	1255	20	subject	subject	ADJ
ftr-472	1255	21	to	to	ADP
ftr-472	1255	22	the	the	DET
ftr-472	1255	23	bpt	bpt	NOUN
ftr-472	1255	24	at	at	ADP
ftr-472	1255	25	a	a	DET
ftr-472	1255	26	reduced	reduced	ADJ
ftr-472	1255	27	rate	rate	NOUN
ftr-472	1255	28	of	of	ADP
ftr-472	1255	29	5	5	NUM
ftr-472	1255	30	%	%	NOUN
ftr-472	1255	31	and	and	CCONJ
ftr-472	1255	32	to	to	ADP
ftr-472	1255	33	the	the	DET
ftr-472	1255	34	blit	blit	NOUN
ftr-472	1255	35	at	at	ADP
ftr-472	1255	36	a	a	DET
ftr-472	1255	37	reduced	reduced	ADJ
ftr-472	1255	38	rate	rate	NOUN
ftr-472	1255	39	of	of	ADP
ftr-472	1255	40	10	10	NUM
ftr-472	1255	41	%	%	NOUN
ftr-472	1255	42	(	(	PUNCT
ftr-472	1255	43	which	which	DET
ftr-472	1255	44	rate	rate	NOUN
ftr-472	1255	45	will	will	AUX
ftr-472	1255	46	fall	fall	VERB
ftr-472	1255	47	to	to	ADP
ftr-472	1255	48	4.9	4.9	NUM
ftr-472	1255	49	%	%	NOUN
ftr-472	1255	50	beginning	begin	VERB
ftr-472	1255	51	january	january	PROPN
ftr-472	1255	52	1	1	NUM
ftr-472	1255	53	,	,	PUNCT
ftr-472	1255	54	1999	1999	NUM
ftr-472	1255	55	)	)	PUNCT
ftr-472	1255	56	.	.	PUNCT
ftr-472	1255	57	)	)	PUNCT
ftr-472	1256	1	florida	florida	PROPN
ftr-472	1256	2	tax	tax	PROPN
ftr-472	1256	3	review	review	PROPN
ftr-472	1256	4	b.	b.	PROPN
ftr-472	1256	5	coordination	coordination	PROPN
ftr-472	1256	6	among	among	ADP
ftr-472	1256	7	the	the	DET
ftr-472	1256	8	bpt	bpt	NOUN
ftr-472	1256	9	,	,	PUNCT
ftr-472	1256	10	blit	blit	NOUN
ftr-472	1256	11	and	and	CCONJ
ftr-472	1256	12	interest	interest	NOUN
ftr-472	1256	13	allocation	allocation	NOUN
ftr-472	1256	14	regulations	regulation	NOUN
ftr-472	1256	15	,	,	PUNCT
ftr-472	1256	16	and	and	CCONJ
ftr-472	1256	17	their	their	PRON
ftr-472	1256	18	application	application	NOUN
ftr-472	1256	19	to	to	ADP
ftr-472	1256	20	bank	bank	NOUN
ftr-472	1256	21	branches	branch	NOUN
ftr-472	1256	22	the	the	DET
ftr-472	1256	23	concepts	concept	NOUN
ftr-472	1256	24	"	"	PUNCT
ftr-472	1256	25	u.s	u.s	PROPN
ftr-472	1256	26	.	.	PROPN
ftr-472	1256	27	assets	asset	NOUN
ftr-472	1256	28	"	"	PUNCT
ftr-472	1256	29	and	and	CCONJ
ftr-472	1256	30	"	"	PUNCT
ftr-472	1256	31	u.s	u.s	PROPN
ftr-472	1256	32	.	.	PROPN
ftr-472	1256	33	liabilities	liability	NOUN
ftr-472	1256	34	"	"	PUNCT
ftr-472	1256	35	play	play	VERB
ftr-472	1256	36	important	important	ADJ
ftr-472	1256	37	roles	role	NOUN
ftr-472	1256	38	in	in	ADP
ftr-472	1256	39	both	both	CCONJ
ftr-472	1256	40	the	the	DET
ftr-472	1256	41	bpt	bpt	NOUN
ftr-472	1256	42	and	and	CCONJ
ftr-472	1256	43	the	the	DET
ftr-472	1256	44	interest	interest	NOUN
ftr-472	1256	45	allocation	allocation	NOUN
ftr-472	1256	46	regulations	regulation	NOUN
ftr-472	1256	47	,	,	PUNCT
ftr-472	1256	48	and	and	CCONJ
ftr-472	1256	49	section	section	NOUN
ftr-472	1256	50	884(c)(2)(c	884(c)(2)(c	NUM
ftr-472	1256	51	)	)	PUNCT
ftr-472	1256	52	provides	provide	VERB
ftr-472	1256	53	that	that	SCONJ
ftr-472	1256	54	regulations	regulation	NOUN
ftr-472	1256	55	interpreting	interpret	VERB
ftr-472	1256	56	these	these	DET
ftr-472	1256	57	concepts	concept	NOUN
ftr-472	1256	58	for	for	ADP
ftr-472	1256	59	purposes	purpose	NOUN
ftr-472	1256	60	of	of	ADP
ftr-472	1256	61	the	the	DET
ftr-472	1256	62	bpt	bpt	NOUN
ftr-472	1256	63	and	and	CCONJ
ftr-472	1256	64	the	the	DET
ftr-472	1256	65	interest	interest	NOUN
ftr-472	1256	66	allocation	allocation	NOUN
ftr-472	1256	67	regulations	regulation	NOUN
ftr-472	1256	68	should	should	AUX
ftr-472	1256	69	be	be	AUX
ftr-472	1256	70	consistent	consistent	ADJ
ftr-472	1256	71	with	with	ADP
ftr-472	1256	72	each	each	DET
ftr-472	1256	73	other	other	ADJ
ftr-472	1256	74	.	.	PUNCT
ftr-472	1257	1	consequently	consequently	ADV
ftr-472	1257	2	,	,	PUNCT
ftr-472	1257	3	with	with	ADP
ftr-472	1257	4	certain	certain	ADJ
ftr-472	1257	5	exceptions	exception	NOUN
ftr-472	1257	6	,	,	PUNCT
ftr-472	1257	7	the	the	DET
ftr-472	1257	8	1992	1992	NUM
ftr-472	1257	9	proposed	propose	VERB
ftr-472	1257	10	interest	interest	NOUN
ftr-472	1257	11	allocation	allocation	NOUN
ftr-472	1257	12	regulations	regulation	NOUN
ftr-472	1257	13	adopt	adopt	VERB
ftr-472	1257	14	the	the	DET
ftr-472	1257	15	detailed	detailed	ADJ
ftr-472	1257	16	definition	definition	NOUN
ftr-472	1257	17	of	of	ADP
ftr-472	1257	18	"	"	PUNCT
ftr-472	1257	19	u.s	u.s	PROPN
ftr-472	1257	20	.	.	PROPN
ftr-472	1257	21	assets	asset	NOUN
ftr-472	1257	22	"	"	PUNCT
ftr-472	1257	23	that	that	PRON
ftr-472	1257	24	is	be	AUX
ftr-472	1257	25	contained	contain	VERB
ftr-472	1257	26	in	in	ADP
ftr-472	1257	27	the	the	DET
ftr-472	1257	28	bpt	bpt	NOUN
ftr-472	1257	29	regulations	regulation	NOUN
ftr-472	1257	30	,	,	PUNCT
ftr-472	1257	31	and	and	CCONJ
ftr-472	1257	32	the	the	DET
ftr-472	1257	33	bpt	bpt	PROPN
ftr-472	1257	34	regulations	regulation	NOUN
ftr-472	1257	35	in	in	ADP
ftr-472	1257	36	turn	turn	NOUN
ftr-472	1257	37	define	define	VERB
ftr-472	1257	38	"	"	PUNCT
ftr-472	1257	39	u.s	u.s	PROPN
ftr-472	1257	40	.	.	PROPN
ftr-472	1257	41	liabilities	liability	NOUN
ftr-472	1257	42	"	"	PUNCT
ftr-472	1257	43	by	by	ADP
ftr-472	1257	44	reference	reference	NOUN
ftr-472	1257	45	to	to	ADP
ftr-472	1257	46	the	the	DET
ftr-472	1257	47	interest	interest	NOUN
ftr-472	1257	48	allocation	allocation	NOUN
ftr-472	1257	49	regulations.15	regulations.15	NOUN
ftr-472	1257	50	1	1	NUM
ftr-472	1257	51	however	however	ADV
ftr-472	1257	52	,	,	PUNCT
ftr-472	1257	53	as	as	SCONJ
ftr-472	1257	54	discussed	discuss	VERB
ftr-472	1257	55	in	in	ADP
ftr-472	1257	56	part	part	NOUN
ftr-472	1257	57	ii.b	ii.b	NOUN
ftr-472	1257	58	above	above	ADV
ftr-472	1257	59	,	,	PUNCT
ftr-472	1257	60	under	under	ADP
ftr-472	1257	61	the	the	DET
ftr-472	1257	62	interest	interest	NOUN
ftr-472	1257	63	allocation	allocation	NOUN
ftr-472	1257	64	regulations	regulation	NOUN
ftr-472	1257	65	,	,	PUNCT
ftr-472	1257	66	in	in	ADP
ftr-472	1257	67	the	the	DET
ftr-472	1257	68	case	case	NOUN
ftr-472	1257	69	of	of	ADP
ftr-472	1257	70	an	an	DET
ftr-472	1257	71	underleveraged	underleveraged	ADJ
ftr-472	1257	72	u.s	u.s	PROPN
ftr-472	1257	73	.	.	PROPN
ftr-472	1257	74	branch	branch	NOUN
ftr-472	1257	75	,	,	PUNCT
ftr-472	1257	76	"	"	PUNCT
ftr-472	1257	77	u.s	u.s	PROPN
ftr-472	1257	78	.	.	PROPN
ftr-472	1257	79	liabilities	liability	NOUN
ftr-472	1257	80	"	"	PUNCT
ftr-472	1257	81	include	include	VERB
ftr-472	1257	82	not	not	PART
ftr-472	1257	83	only	only	ADV
ftr-472	1257	84	booked	book	VERB
ftr-472	1257	85	liabilities	liability	NOUN
ftr-472	1257	86	of	of	ADP
ftr-472	1257	87	the	the	DET
ftr-472	1257	88	branch	branch	NOUN
ftr-472	1257	89	,	,	PUNCT
ftr-472	1257	90	but	but	CCONJ
ftr-472	1257	91	also	also	ADV
ftr-472	1257	92	the	the	DET
ftr-472	1257	93	excess	excess	NOUN
ftr-472	1257	94	of	of	ADP
ftr-472	1257	95	u.s	u.s	PROPN
ftr-472	1257	96	.	.	PROPN
ftr-472	1257	97	liabilities	liability	NOUN
ftr-472	1257	98	(	(	PUNCT
ftr-472	1257	99	as	as	SCONJ
ftr-472	1257	100	determined	determine	VERB
ftr-472	1257	101	under	under	ADP
ftr-472	1257	102	step	step	NOUN
ftr-472	1257	103	two	two	NUM
ftr-472	1257	104	of	of	ADP
ftr-472	1257	105	the	the	DET
ftr-472	1257	106	interest	interest	NOUN
ftr-472	1257	107	allocation	allocation	NOUN
ftr-472	1257	108	regulations	regulation	NOUN
ftr-472	1257	109	formula	formula	NOUN
ftr-472	1257	110	)	)	PUNCT
ftr-472	1257	111	over	over	ADP
ftr-472	1257	112	booked	book	VERB
ftr-472	1257	113	liabilities	liability	NOUN
ftr-472	1257	114	.	.	PUNCT
ftr-472	1258	1	if	if	SCONJ
ftr-472	1258	2	these	these	DET
ftr-472	1258	3	excess	excess	ADJ
ftr-472	1258	4	liabilities	liability	NOUN
ftr-472	1258	5	are	be	AUX
ftr-472	1258	6	included	include	VERB
ftr-472	1258	7	in	in	ADP
ftr-472	1258	8	"	"	PUNCT
ftr-472	1258	9	u.s	u.s	PROPN
ftr-472	1258	10	.	.	PROPN
ftr-472	1258	11	liabilities	liability	NOUN
ftr-472	1258	12	"	"	PUNCT
ftr-472	1258	13	for	for	ADP
ftr-472	1258	14	purposes	purpose	NOUN
ftr-472	1258	15	of	of	ADP
ftr-472	1258	16	determining	determine	VERB
ftr-472	1258	17	"	"	PUNCT
ftr-472	1258	18	u.s	u.s	PROPN
ftr-472	1258	19	.	.	PROPN
ftr-472	1258	20	net	net	PROPN
ftr-472	1258	21	equity	equity	NOUN
ftr-472	1258	22	"	"	PUNCT
ftr-472	1258	23	under	under	ADP
ftr-472	1258	24	the	the	DET
ftr-472	1258	25	bpt	bpt	NOUN
ftr-472	1258	26	,	,	PUNCT
ftr-472	1258	27	a	a	DET
ftr-472	1258	28	bank	bank	NOUN
ftr-472	1258	29	with	with	ADP
ftr-472	1258	30	an	an	DET
ftr-472	1258	31	underleveraged	underleveraged	ADJ
ftr-472	1258	32	u.s	u.s	PROPN
ftr-472	1258	33	.	.	PROPN
ftr-472	1258	34	branch	branch	NOUN
ftr-472	1258	35	could	could	AUX
ftr-472	1258	36	incur	incur	VERB
ftr-472	1258	37	a	a	DET
ftr-472	1258	38	bpt	bpt	NOUN
ftr-472	1258	39	liability	liability	NOUN
ftr-472	1258	40	even	even	ADV
ftr-472	1258	41	though	though	SCONJ
ftr-472	1258	42	the	the	DET
ftr-472	1258	43	u.s	u.s	PROPN
ftr-472	1258	44	.	.	PROPN
ftr-472	1258	45	branch	branch	NOUN
ftr-472	1258	46	has	have	AUX
ftr-472	1258	47	not	not	PART
ftr-472	1258	48	remitted	remit	VERB
ftr-472	1258	49	any	any	DET
ftr-472	1258	50	earnings	earning	NOUN
ftr-472	1258	51	to	to	ADP
ftr-472	1258	52	its	its	PRON
ftr-472	1258	53	home	home	NOUN
ftr-472	1258	54	office	office	NOUN
ftr-472	1258	55	but	but	CCONJ
ftr-472	1258	56	has	have	AUX
ftr-472	1258	57	merely	merely	ADV
ftr-472	1258	58	had	have	VERB
ftr-472	1258	59	its	its	PRON
ftr-472	1258	60	u.s	u.s	PROPN
ftr-472	1258	61	.	.	PROPN
ftr-472	1258	62	net	net	ADJ
ftr-472	1258	63	equity	equity	NOUN
ftr-472	1258	64	reduced	reduce	VERB
ftr-472	1258	65	as	as	ADP
ftr-472	1258	66	a	a	DET
ftr-472	1258	67	result	result	NOUN
ftr-472	1258	68	of	of	ADP
ftr-472	1258	69	the	the	DET
ftr-472	1258	70	allocation	allocation	NOUN
ftr-472	1258	71	of	of	ADP
ftr-472	1258	72	excess	excess	ADJ
ftr-472	1258	73	liabilities	liability	NOUN
ftr-472	1258	74	under	under	ADP
ftr-472	1258	75	the	the	DET
ftr-472	1258	76	interest	interest	NOUN
ftr-472	1258	77	allocation	allocation	NOUN
ftr-472	1258	78	rules	rule	NOUN
ftr-472	1258	79	.	.	PUNCT
ftr-472	1259	1	absent	absent	ADJ
ftr-472	1259	2	special	special	ADJ
ftr-472	1259	3	relief	relief	NOUN
ftr-472	1259	4	,	,	PUNCT
ftr-472	1259	5	the	the	DET
ftr-472	1259	6	benefit	benefit	NOUN
ftr-472	1259	7	that	that	PRON
ftr-472	1259	8	such	such	DET
ftr-472	1259	9	an	an	DET
ftr-472	1259	10	"	"	PUNCT
ftr-472	1259	11	underleveraged	underleveraged	ADJ
ftr-472	1259	12	branch	branch	NOUN
ftr-472	1259	13	"	"	PUNCT
ftr-472	1259	14	would	would	AUX
ftr-472	1259	15	obtain	obtain	VERB
ftr-472	1259	16	from	from	ADP
ftr-472	1259	17	increasing	increase	VERB
ftr-472	1259	18	its	its	PRON
ftr-472	1259	19	u.s	u.s	PROPN
ftr-472	1259	20	.	.	PROPN
ftr-472	1259	21	interest	interest	NOUN
ftr-472	1259	22	expense	expense	NOUN
ftr-472	1259	23	as	as	ADP
ftr-472	1259	24	a	a	DET
ftr-472	1259	25	result	result	NOUN
ftr-472	1259	26	of	of	ADP
ftr-472	1259	27	the	the	DET
ftr-472	1259	28	excess	excess	ADJ
ftr-472	1259	29	liabilities	liability	NOUN
ftr-472	1259	30	(	(	PUNCT
ftr-472	1259	31	generally	generally	ADV
ftr-472	1259	32	,	,	PUNCT
ftr-472	1259	33	35	35	NUM
ftr-472	1259	34	%	%	NOUN
ftr-472	1259	35	of	of	ADP
ftr-472	1259	36	the	the	DET
ftr-472	1259	37	interest	interest	NOUN
ftr-472	1259	38	expense	expense	NOUN
ftr-472	1259	39	)	)	PUNCT
ftr-472	1259	40	would	would	AUX
ftr-472	1259	41	be	be	AUX
ftr-472	1259	42	outweighed	outweigh	VERB
ftr-472	1259	43	by	by	ADP
ftr-472	1259	44	a	a	DET
ftr-472	1259	45	30	30	NUM
ftr-472	1259	46	%	%	NOUN
ftr-472	1259	47	bpt	bpt	NOUN
ftr-472	1259	48	on	on	ADP
ftr-472	1259	49	the	the	DET
ftr-472	1259	50	full	full	ADJ
ftr-472	1259	51	amount	amount	NOUN
ftr-472	1259	52	of	of	ADP
ftr-472	1259	53	the	the	DET
ftr-472	1259	54	excess	excess	ADJ
ftr-472	1259	55	liabilities	liability	NOUN
ftr-472	1259	56	(	(	PUNCT
ftr-472	1259	57	to	to	ADP
ftr-472	1259	58	the	the	DET
ftr-472	1259	59	extent	extent	NOUN
ftr-472	1259	60	such	such	ADJ
ftr-472	1259	61	amount	amount	NOUN
ftr-472	1259	62	results	result	NOUN
ftr-472	1259	63	in	in	ADP
ftr-472	1259	64	an	an	DET
ftr-472	1259	65	increase	increase	NOUN
ftr-472	1259	66	in	in	ADP
ftr-472	1259	67	the	the	DET
ftr-472	1259	68	bank	bank	NOUN
ftr-472	1259	69	's	's	PART
ftr-472	1259	70	dividend	dividend	NOUN
ftr-472	1259	71	equivalent	equivalent	ADJ
ftr-472	1259	72	amount	amount	NOUN
ftr-472	1259	73	)	)	PUNCT
ftr-472	1259	74	.	.	PUNCT
ftr-472	1260	1	such	such	ADJ
ftr-472	1260	2	relief	relief	NOUN
ftr-472	1260	3	is	be	AUX
ftr-472	1260	4	provided	provide	VERB
ftr-472	1260	5	by	by	ADP
ftr-472	1260	6	the	the	DET
ftr-472	1260	7	regulations	regulation	NOUN
ftr-472	1260	8	under	under	ADP
ftr-472	1260	9	section	section	NOUN
ftr-472	1260	10	884	884	NUM
ftr-472	1260	11	,	,	PUNCT
ftr-472	1260	12	which	which	PRON
ftr-472	1260	13	permit	permit	VERB
ftr-472	1260	14	a	a	DET
ftr-472	1260	15	bank	bank	NOUN
ftr-472	1260	16	to	to	PART
ftr-472	1260	17	elect	elect	VERB
ftr-472	1260	18	to	to	PART
ftr-472	1260	19	reduce	reduce	VERB
ftr-472	1260	20	its	its	PRON
ftr-472	1260	21	u.s	u.s	PROPN
ftr-472	1260	22	.	.	PROPN
ftr-472	1260	23	liabilities	liability	NOUN
ftr-472	1260	24	for	for	ADP
ftr-472	1260	25	any	any	DET
ftr-472	1260	26	taxable	taxable	ADJ
ftr-472	1260	27	year	year	NOUN
ftr-472	1260	28	by	by	ADP
ftr-472	1260	29	an	an	DET
ftr-472	1260	30	amount	amount	NOUN
ftr-472	1260	31	that	that	PRON
ftr-472	1260	32	does	do	AUX
ftr-472	1260	33	not	not	PART
ftr-472	1260	34	exceed	exceed	VERB
ftr-472	1260	35	the	the	DET
ftr-472	1260	36	excess	excess	NOUN
ftr-472	1260	37	of	of	ADP
ftr-472	1260	38	u.s	u.s	PROPN
ftr-472	1260	39	.	.	PROPN
ftr-472	1260	40	liabilities	liability	NOUN
ftr-472	1260	41	over	over	ADP
ftr-472	1260	42	booked	book	VERB
ftr-472	1260	43	liabilities.1	liabilities.1	PROPN
ftr-472	1260	44	2	2	NUM
ftr-472	1260	45	if	if	SCONJ
ftr-472	1260	46	a	a	DET
ftr-472	1260	47	bank	bank	NOUN
ftr-472	1260	48	makes	make	VERB
ftr-472	1260	49	this	this	DET
ftr-472	1260	50	election	election	NOUN
ftr-472	1260	51	,	,	PUNCT
ftr-472	1260	52	u.s	u.s	PROPN
ftr-472	1260	53	.	.	PROPN
ftr-472	1260	54	liabilities	liability	NOUN
ftr-472	1260	55	are	be	AUX
ftr-472	1260	56	reduced	reduce	VERB
ftr-472	1260	57	for	for	ADP
ftr-472	1260	58	purposes	purpose	NOUN
ftr-472	1260	59	of	of	ADP
ftr-472	1260	60	the	the	DET
ftr-472	1260	61	bpt	bpt	NOUN
ftr-472	1260	62	,	,	PUNCT
ftr-472	1260	63	the	the	DET
ftr-472	1260	64	blit	blit	NOUN
ftr-472	1260	65	,	,	PUNCT
ftr-472	1260	66	and	and	CCONJ
ftr-472	1260	67	the	the	DET
ftr-472	1260	68	interest	interest	NOUN
ftr-472	1260	69	allocation	allocation	NOUN
ftr-472	1260	70	regulations	regulation	NOUN
ftr-472	1260	71	.	.	PUNCT
ftr-472	1261	1	'53	'53	NUM
ftr-472	1261	2	in	in	ADP
ftr-472	1261	3	short	short	ADJ
ftr-472	1261	4	,	,	PUNCT
ftr-472	1261	5	if	if	SCONJ
ftr-472	1261	6	the	the	DET
ftr-472	1261	7	branch	branch	NOUN
ftr-472	1261	8	is	be	AUX
ftr-472	1261	9	willing	willing	ADJ
ftr-472	1261	10	to	to	PART
ftr-472	1261	11	forego	forego	VERB
ftr-472	1261	12	the	the	DET
ftr-472	1261	13	interest	interest	NOUN
ftr-472	1261	14	deduction	deduction	NOUN
ftr-472	1261	15	,	,	PUNCT
ftr-472	1261	16	it	it	PRON
ftr-472	1261	17	can	can	AUX
ftr-472	1261	18	avoid	avoid	VERB
ftr-472	1261	19	151	151	NUM
ftr-472	1261	20	.	.	PUNCT
ftr-472	1262	1	prop	prop	NOUN
ftr-472	1262	2	.	.	PUNCT
ftr-472	1262	3	regs	regs	PROPN
ftr-472	1262	4	.	.	PUNCT
ftr-472	1263	1	§	§	PROPN
ftr-472	1263	2	1.882	1.882	NUM
ftr-472	1263	3	-	-	SYM
ftr-472	1263	4	5(b)(1	5(b)(1	NUM
ftr-472	1263	5	)	)	PUNCT
ftr-472	1263	6	,	,	PUNCT
ftr-472	1263	7	regs	reg	NOUN
ftr-472	1263	8	.	.	PUNCT
ftr-472	1264	1	§	§	PROPN
ftr-472	1264	2	1.884	1.884	NUM
ftr-472	1264	3	-	-	PUNCT
ftr-472	1264	4	1(e)(1	1(e)(1	NUM
ftr-472	1264	5	)	)	PUNCT
ftr-472	1264	6	.	.	PUNCT
ftr-472	1265	1	however	however	ADV
ftr-472	1265	2	,	,	PUNCT
ftr-472	1265	3	for	for	ADP
ftr-472	1265	4	purposes	purpose	NOUN
ftr-472	1265	5	of	of	ADP
ftr-472	1265	6	the	the	DET
ftr-472	1265	7	interest	interest	NOUN
ftr-472	1265	8	allocation	allocation	NOUN
ftr-472	1265	9	regulations	regulation	NOUN
ftr-472	1265	10	,	,	PUNCT
ftr-472	1265	11	"	"	PUNCT
ftr-472	1265	12	u.s	u.s	PROPN
ftr-472	1265	13	.	.	PROPN
ftr-472	1265	14	assets	asset	NOUN
ftr-472	1265	15	"	"	PUNCT
ftr-472	1265	16	equal	equal	VERB
ftr-472	1265	17	the	the	DET
ftr-472	1265	18	average	average	NOUN
ftr-472	1265	19	of	of	ADP
ftr-472	1265	20	the	the	DET
ftr-472	1265	21	adjusted	adjust	VERB
ftr-472	1265	22	tax	tax	NOUN
ftr-472	1265	23	bases	basis	NOUN
ftr-472	1265	24	of	of	ADP
ftr-472	1265	25	those	those	DET
ftr-472	1265	26	assets	asset	NOUN
ftr-472	1265	27	(	(	PUNCT
ftr-472	1265	28	or	or	CCONJ
ftr-472	1265	29	,	,	PUNCT
ftr-472	1265	30	if	if	SCONJ
ftr-472	1265	31	elected	elect	VERB
ftr-472	1265	32	,	,	PUNCT
ftr-472	1265	33	their	their	PRON
ftr-472	1265	34	fair	fair	ADJ
ftr-472	1265	35	market	market	NOUN
ftr-472	1265	36	values	value	NOUN
ftr-472	1265	37	)	)	PUNCT
ftr-472	1265	38	during	during	ADP
ftr-472	1265	39	the	the	DET
ftr-472	1265	40	taxable	taxable	ADJ
ftr-472	1265	41	year	year	NOUN
ftr-472	1265	42	,	,	PUNCT
ftr-472	1265	43	whereas	whereas	SCONJ
ftr-472	1265	44	for	for	ADP
ftr-472	1265	45	purposes	purpose	NOUN
ftr-472	1265	46	of	of	ADP
ftr-472	1265	47	the	the	DET
ftr-472	1265	48	bpt	bpt	NOUN
ftr-472	1265	49	,	,	PUNCT
ftr-472	1265	50	"	"	PUNCT
ftr-472	1265	51	u.s	u.s	PROPN
ftr-472	1265	52	.	.	PROPN
ftr-472	1265	53	assets	asset	NOUN
ftr-472	1265	54	"	"	PUNCT
ftr-472	1265	55	equal	equal	VERB
ftr-472	1265	56	their	their	PRON
ftr-472	1265	57	adjusted	adjust	VERB
ftr-472	1265	58	tax	tax	NOUN
ftr-472	1265	59	bases	basis	NOUN
ftr-472	1265	60	for	for	ADP
ftr-472	1265	61	earnings	earning	NOUN
ftr-472	1265	62	and	and	CCONJ
ftr-472	1265	63	profits	profit	NOUN
ftr-472	1265	64	purposes	purpose	NOUN
ftr-472	1265	65	as	as	ADP
ftr-472	1265	66	of	of	ADP
ftr-472	1265	67	particular	particular	ADJ
ftr-472	1265	68	determination	determination	NOUN
ftr-472	1265	69	dates	date	NOUN
ftr-472	1265	70	(	(	PUNCT
ftr-472	1265	71	generally	generally	ADV
ftr-472	1265	72	,	,	PUNCT
ftr-472	1265	73	the	the	DET
ftr-472	1265	74	close	close	NOUN
ftr-472	1265	75	of	of	ADP
ftr-472	1265	76	the	the	DET
ftr-472	1265	77	taxable	taxable	ADJ
ftr-472	1265	78	year	year	NOUN
ftr-472	1265	79	)	)	PUNCT
ftr-472	1265	80	.	.	PUNCT
ftr-472	1266	1	see	see	VERB
ftr-472	1266	2	supra	supra	PROPN
ftr-472	1266	3	note	note	PROPN
ftr-472	1266	4	136	136	NUM
ftr-472	1266	5	and	and	CCONJ
ftr-472	1266	6	accompanying	accompany	VERB
ftr-472	1266	7	text	text	NOUN
ftr-472	1266	8	.	.	PUNCT
ftr-472	1267	1	see	see	VERB
ftr-472	1267	2	also	also	ADV
ftr-472	1267	3	supra	supra	PROPN
ftr-472	1267	4	note	note	NOUN
ftr-472	1267	5	91	91	NUM
ftr-472	1267	6	.	.	PUNCT
ftr-472	1268	1	similarly	similarly	ADV
ftr-472	1268	2	,	,	PUNCT
ftr-472	1268	3	for	for	ADP
ftr-472	1268	4	purposes	purpose	NOUN
ftr-472	1268	5	of	of	ADP
ftr-472	1268	6	the	the	DET
ftr-472	1268	7	interest	interest	NOUN
ftr-472	1268	8	allocation	allocation	NOUN
ftr-472	1268	9	regulations	regulation	NOUN
ftr-472	1268	10	,	,	PUNCT
ftr-472	1268	11	"	"	PUNCT
ftr-472	1268	12	u.s	u.s	PROPN
ftr-472	1268	13	.	.	PROPN
ftr-472	1268	14	liabilities	liability	NOUN
ftr-472	1268	15	"	"	PUNCT
ftr-472	1268	16	is	be	AUX
ftr-472	1268	17	based	base	VERB
ftr-472	1268	18	on	on	ADP
ftr-472	1268	19	an	an	DET
ftr-472	1268	20	average	average	NOUN
ftr-472	1268	21	for	for	ADP
ftr-472	1268	22	the	the	DET
ftr-472	1268	23	taxable	taxable	ADJ
ftr-472	1268	24	year	year	NOUN
ftr-472	1268	25	,	,	PUNCT
ftr-472	1268	26	whereas	whereas	SCONJ
ftr-472	1268	27	for	for	ADP
ftr-472	1268	28	purposes	purpose	NOUN
ftr-472	1268	29	of	of	ADP
ftr-472	1268	30	the	the	DET
ftr-472	1268	31	bpt	bpt	NOUN
ftr-472	1268	32	,	,	PUNCT
ftr-472	1268	33	"	"	PUNCT
ftr-472	1268	34	u.s	u.s	PROPN
ftr-472	1268	35	.	.	PROPN
ftr-472	1268	36	liabilities	liability	NOUN
ftr-472	1268	37	"	"	PUNCT
ftr-472	1268	38	is	be	AUX
ftr-472	1268	39	measured	measure	VERB
ftr-472	1268	40	as	as	ADP
ftr-472	1268	41	of	of	ADP
ftr-472	1268	42	particular	particular	ADJ
ftr-472	1268	43	determination	determination	NOUN
ftr-472	1268	44	dates	date	NOUN
ftr-472	1268	45	(	(	PUNCT
ftr-472	1268	46	generally	generally	ADV
ftr-472	1268	47	,	,	PUNCT
ftr-472	1268	48	the	the	DET
ftr-472	1268	49	close	close	NOUN
ftr-472	1268	50	of	of	ADP
ftr-472	1268	51	the	the	DET
ftr-472	1268	52	taxable	taxable	ADJ
ftr-472	1268	53	year	year	NOUN
ftr-472	1268	54	)	)	PUNCT
ftr-472	1268	55	.	.	PUNCT
ftr-472	1269	1	regs	regs	PROPN
ftr-472	1269	2	.	.	PUNCT
ftr-472	1270	1	§	§	PROPN
ftr-472	1270	2	1.884	1.884	NUM
ftr-472	1270	3	-	-	PUNCT
ftr-472	1270	4	1(e)(1	1(e)(1	NUM
ftr-472	1270	5	)	)	PUNCT
ftr-472	1270	6	.	.	PUNCT
ftr-472	1271	1	152	152	NUM
ftr-472	1271	2	.	.	PUNCT
ftr-472	1271	3	regs	regs	PROPN
ftr-472	1271	4	.	.	PUNCT
ftr-472	1272	1	§	§	PROPN
ftr-472	1272	2	1.884	1.884	NUM
ftr-472	1272	3	-	-	SYM
ftr-472	1272	4	1(e)(3	1(e)(3	NUM
ftr-472	1272	5	)	)	PUNCT
ftr-472	1272	6	.	.	PUNCT
ftr-472	1273	1	153	153	NUM
ftr-472	1273	2	.	.	PUNCT
ftr-472	1273	3	regs	regs	PROPN
ftr-472	1273	4	.	.	PUNCT
ftr-472	1274	1	§	§	PROPN
ftr-472	1274	2	1.884	1.884	NUM
ftr-472	1274	3	-	-	PUNCT
ftr-472	1274	4	i(e)(3)(iii	i(e)(3)(iii	NUM
ftr-472	1274	5	)	)	PUNCT
ftr-472	1274	6	.	.	PUNCT
ftr-472	1275	1	[	[	X
ftr-472	1275	2	vol	vol	NOUN
ftr-472	1275	3	2:1	2:1	NUM
ftr-472	1275	4	1994	1994	NUM
ftr-472	1275	5	]	]	X
ftr-472	1275	6	u.s	u.s	PROPN
ftr-472	1275	7	.	.	PROPN
ftr-472	1275	8	federal	federal	ADJ
ftr-472	1275	9	income	income	NOUN
ftr-472	1275	10	taxation	taxation	NOUN
ftr-472	1275	11	of	of	ADP
ftr-472	1275	12	u.s	u.s	PROPN
ftr-472	1275	13	.	.	PROPN
ftr-472	1275	14	branches	branch	NOUN
ftr-472	1275	15	of	of	ADP
ftr-472	1275	16	foreign	foreign	ADJ
ftr-472	1275	17	banks	bank	NOUN
ftr-472	1275	18	63	63	NUM
ftr-472	1275	19	any	any	DET
ftr-472	1275	20	bpt	bpt	NOUN
ftr-472	1275	21	(	(	PUNCT
ftr-472	1275	22	and	and	CCONJ
ftr-472	1275	23	blit	blit	NOUN
ftr-472	1275	24	)	)	PUNCT
ftr-472	1275	25	that	that	PRON
ftr-472	1275	26	otherwise	otherwise	ADV
ftr-472	1275	27	may	may	AUX
ftr-472	1275	28	result	result	VERB
ftr-472	1275	29	from	from	ADP
ftr-472	1275	30	its	its	PRON
ftr-472	1275	31	u.s	u.s	PROPN
ftr-472	1275	32	.	.	PROPN
ftr-472	1275	33	liabilities	liability	NOUN
ftr-472	1275	34	being	be	AUX
ftr-472	1275	35	greater	great	ADJ
ftr-472	1275	36	than	than	ADP
ftr-472	1275	37	its	its	PRON
ftr-472	1275	38	booked	book	VERB
ftr-472	1275	39	liabilities	liability	NOUN
ftr-472	1275	40	.	.	PUNCT
ftr-472	1276	1	the	the	DET
ftr-472	1276	2	blit	blit	NOUN
ftr-472	1276	3	is	be	AUX
ftr-472	1276	4	also	also	ADV
ftr-472	1276	5	closely	closely	ADV
ftr-472	1276	6	related	relate	VERB
ftr-472	1276	7	to	to	ADP
ftr-472	1276	8	the	the	DET
ftr-472	1276	9	interest	interest	NOUN
ftr-472	1276	10	allocation	allocation	NOUN
ftr-472	1276	11	regulations	regulation	NOUN
ftr-472	1276	12	.	.	PUNCT
ftr-472	1277	1	while	while	SCONJ
ftr-472	1277	2	some	some	DET
ftr-472	1277	3	definitional	definitional	ADJ
ftr-472	1277	4	disparities	disparity	NOUN
ftr-472	1277	5	exist	exist	VERB
ftr-472	1277	6	,	,	PUNCT
ftr-472	1277	7	'	'	PUNCT
ftr-472	1277	8	the	the	DET
ftr-472	1277	9	amount	amount	NOUN
ftr-472	1277	10	of	of	ADP
ftr-472	1277	11	"	"	PUNCT
ftr-472	1277	12	branch	branch	NOUN
ftr-472	1277	13	interest	interest	NOUN
ftr-472	1277	14	"	"	PUNCT
ftr-472	1277	15	under	under	ADP
ftr-472	1277	16	the	the	DET
ftr-472	1277	17	blit	blit	NOUN
ftr-472	1277	18	generally	generally	ADV
ftr-472	1277	19	corresponds	correspond	VERB
ftr-472	1277	20	to	to	ADP
ftr-472	1277	21	the	the	DET
ftr-472	1277	22	amount	amount	NOUN
ftr-472	1277	23	of	of	ADP
ftr-472	1277	24	interest	interest	NOUN
ftr-472	1277	25	on	on	ADP
ftr-472	1277	26	"	"	PUNCT
ftr-472	1277	27	booked	book	VERB
ftr-472	1277	28	liabilities	liability	NOUN
ftr-472	1277	29	"	"	PUNCT
ftr-472	1277	30	under	under	ADP
ftr-472	1277	31	the	the	DET
ftr-472	1277	32	interest	interest	NOUN
ftr-472	1277	33	allocation	allocation	NOUN
ftr-472	1277	34	regulations	regulation	NOUN
ftr-472	1277	35	.	.	PUNCT
ftr-472	1278	1	since	since	SCONJ
ftr-472	1278	2	"	"	PUNCT
ftr-472	1278	3	excess	excess	ADJ
ftr-472	1278	4	interest	interest	NOUN
ftr-472	1278	5	"	"	PUNCT
ftr-472	1278	6	for	for	ADP
ftr-472	1278	7	purposes	purpose	NOUN
ftr-472	1278	8	of	of	ADP
ftr-472	1278	9	the	the	DET
ftr-472	1278	10	blit	blit	NOUN
ftr-472	1278	11	is	be	AUX
ftr-472	1278	12	defined	define	VERB
ftr-472	1278	13	as	as	ADP
ftr-472	1278	14	the	the	DET
ftr-472	1278	15	excess	excess	NOUN
ftr-472	1278	16	of	of	ADP
ftr-472	1278	17	u.s	u.s	PROPN
ftr-472	1278	18	.	.	PROPN
ftr-472	1278	19	interest	interest	NOUN
ftr-472	1278	20	expense	expense	NOUN
ftr-472	1278	21	(	(	PUNCT
ftr-472	1278	22	determined	determine	VERB
ftr-472	1278	23	under	under	ADP
ftr-472	1278	24	the	the	DET
ftr-472	1278	25	interest	interest	NOUN
ftr-472	1278	26	allocation	allocation	NOUN
ftr-472	1278	27	regulations	regulation	NOUN
ftr-472	1278	28	)	)	PUNCT
ftr-472	1278	29	over	over	ADP
ftr-472	1278	30	"	"	PUNCT
ftr-472	1278	31	branch	branch	NOUN
ftr-472	1278	32	interest	interest	NOUN
ftr-472	1278	33	,	,	PUNCT
ftr-472	1278	34	"	"	PUNCT
ftr-472	1278	35	the	the	DET
ftr-472	1278	36	amount	amount	NOUN
ftr-472	1278	37	of	of	ADP
ftr-472	1278	38	"	"	PUNCT
ftr-472	1278	39	excess	excess	ADJ
ftr-472	1278	40	interest	interest	NOUN
ftr-472	1278	41	"	"	PUNCT
ftr-472	1278	42	also	also	ADV
ftr-472	1278	43	generally	generally	ADV
ftr-472	1278	44	corresponds	correspond	VERB
ftr-472	1278	45	to	to	ADP
ftr-472	1278	46	the	the	DET
ftr-472	1278	47	amount	amount	NOUN
ftr-472	1278	48	of	of	ADP
ftr-472	1278	49	u.s	u.s	PROPN
ftr-472	1278	50	.	.	PROPN
ftr-472	1278	51	interest	interest	NOUN
ftr-472	1278	52	expense	expense	NOUN
ftr-472	1278	53	in	in	ADP
ftr-472	1278	54	excess	excess	NOUN
ftr-472	1278	55	of	of	ADP
ftr-472	1278	56	the	the	DET
ftr-472	1278	57	branch	branch	NOUN
ftr-472	1278	58	's	's	PART
ftr-472	1278	59	actual	actual	ADJ
ftr-472	1278	60	interest	interest	NOUN
ftr-472	1278	61	expense	expense	NOUN
ftr-472	1278	62	on	on	ADP
ftr-472	1278	63	booked	book	VERB
ftr-472	1278	64	liabilities	liability	NOUN
ftr-472	1278	65	under	under	ADP
ftr-472	1278	66	the	the	DET
ftr-472	1278	67	branch	branch	NOUN
ftr-472	1278	68	book	book	NOUN
ftr-472	1278	69	/	/	SYM
ftr-472	1278	70	dollar	dollar	NOUN
ftr-472	1278	71	pool	pool	NOUN
ftr-472	1278	72	method	method	NOUN
ftr-472	1278	73	.	.	PUNCT
ftr-472	1279	1	as	as	SCONJ
ftr-472	1279	2	indicated	indicate	VERB
ftr-472	1279	3	above	above	ADV
ftr-472	1279	4	,	,	PUNCT
ftr-472	1279	5	the	the	DET
ftr-472	1279	6	30	30	NUM
ftr-472	1279	7	%	%	NOUN
ftr-472	1279	8	blit	blit	NOUN
ftr-472	1279	9	generally	generally	ADV
ftr-472	1279	10	applies	apply	VERB
ftr-472	1279	11	to	to	ADP
ftr-472	1279	12	excess	excess	ADJ
ftr-472	1279	13	interest	interest	NOUN
ftr-472	1279	14	unless	unless	SCONJ
ftr-472	1279	15	a	a	DET
ftr-472	1279	16	reduction	reduction	NOUN
ftr-472	1279	17	or	or	CCONJ
ftr-472	1279	18	exemption	exemption	NOUN
ftr-472	1279	19	is	be	AUX
ftr-472	1279	20	available	available	ADJ
ftr-472	1279	21	under	under	ADP
ftr-472	1279	22	an	an	DET
ftr-472	1279	23	income	income	NOUN
ftr-472	1279	24	tax	tax	NOUN
ftr-472	1279	25	treaty	treaty	NOUN
ftr-472	1279	26	.	.	PUNCT
ftr-472	1280	1	however	however	ADV
ftr-472	1280	2	,	,	PUNCT
ftr-472	1280	3	the	the	DET
ftr-472	1280	4	bl1	bl1	PROPN
ftr-472	1280	5	t	t	PROPN
ftr-472	1280	6	regulations	regulation	NOUN
ftr-472	1280	7	provide	provide	VERB
ftr-472	1280	8	that	that	SCONJ
ftr-472	1280	9	a	a	DET
ftr-472	1280	10	bank	bank	NOUN
ftr-472	1280	11	may	may	AUX
ftr-472	1280	12	treat	treat	VERB
ftr-472	1280	13	as	as	ADP
ftr-472	1280	14	interest	interest	NOUN
ftr-472	1280	15	paid	pay	VERB
ftr-472	1280	16	on	on	ADP
ftr-472	1280	17	a	a	DET
ftr-472	1280	18	deposit	deposit	NOUN
ftr-472	1280	19	(	(	PUNCT
ftr-472	1280	20	and	and	CCONJ
ftr-472	1280	21	therefore	therefore	ADV
ftr-472	1280	22	exempt	exempt	ADJ
ftr-472	1280	23	from	from	ADP
ftr-472	1280	24	tax	tax	NOUN
ftr-472	1280	25	under	under	ADP
ftr-472	1280	26	sections	section	NOUN
ftr-472	1280	27	881(d	881(d	NUM
ftr-472	1280	28	)	)	PUNCT
ftr-472	1280	29	and	and	CCONJ
ftr-472	1280	30	871	871	NUM
ftr-472	1280	31	(	(	PUNCT
ftr-472	1280	32	i)(2	i)(2	NOUN
ftr-472	1280	33	)	)	PUNCT
ftr-472	1280	34	and	and	CCONJ
ftr-472	1280	35	(	(	PUNCT
ftr-472	1280	36	3	3	NUM
ftr-472	1280	37	)	)	PUNCT
ftr-472	1280	38	)	)	PUNCT
ftr-472	1280	39	an	an	DET
ftr-472	1280	40	amount	amount	NOUN
ftr-472	1280	41	of	of	ADP
ftr-472	1280	42	excess	excess	ADJ
ftr-472	1280	43	interest	interest	NOUN
ftr-472	1280	44	equal	equal	ADJ
ftr-472	1280	45	to	to	ADP
ftr-472	1280	46	the	the	DET
ftr-472	1280	47	greater	great	ADJ
ftr-472	1280	48	of	of	ADP
ftr-472	1280	49	(	(	PUNCT
ftr-472	1280	50	1	1	X
ftr-472	1280	51	)	)	PUNCT
ftr-472	1280	52	the	the	DET
ftr-472	1280	53	ratio	ratio	NOUN
ftr-472	1280	54	of	of	ADP
ftr-472	1280	55	the	the	DET
ftr-472	1280	56	amount	amount	NOUN
ftr-472	1280	57	of	of	ADP
ftr-472	1280	58	its	its	PRON
ftr-472	1280	59	interest	interest	NOUN
ftr-472	1280	60	-	-	PUNCT
ftr-472	1280	61	bearing	bear	VERB
ftr-472	1280	62	deposits	deposit	NOUN
ftr-472	1280	63	as	as	ADP
ftr-472	1280	64	of	of	ADP
ftr-472	1280	65	the	the	DET
ftr-472	1280	66	close	close	NOUN
ftr-472	1280	67	of	of	ADP
ftr-472	1280	68	the	the	DET
ftr-472	1280	69	taxable	taxable	ADJ
ftr-472	1280	70	year	year	NOUN
ftr-472	1280	71	to	to	ADP
ftr-472	1280	72	the	the	DET
ftr-472	1280	73	amount	amount	NOUN
ftr-472	1280	74	of	of	ADP
ftr-472	1280	75	all	all	DET
ftr-472	1280	76	interest	interest	NOUN
ftr-472	1280	77	-	-	PUNCT
ftr-472	1280	78	bearing	bear	VERB
ftr-472	1280	79	liabilities	liability	NOUN
ftr-472	1280	80	of	of	ADP
ftr-472	1280	81	the	the	DET
ftr-472	1280	82	bank	bank	NOUN
ftr-472	1280	83	on	on	ADP
ftr-472	1280	84	that	that	DET
ftr-472	1280	85	date	date	NOUN
ftr-472	1280	86	,	,	PUNCT
ftr-472	1280	87	'	'	PUNCT
ftr-472	1280	88	154	154	NUM
ftr-472	1280	89	.	.	PUNCT
ftr-472	1281	1	for	for	ADP
ftr-472	1281	2	example	example	NOUN
ftr-472	1281	3	,	,	PUNCT
ftr-472	1281	4	unlike	unlike	ADP
ftr-472	1281	5	the	the	DET
ftr-472	1281	6	1992	1992	NUM
ftr-472	1281	7	proposed	propose	VERB
ftr-472	1281	8	regulations	regulation	NOUN
ftr-472	1281	9	,	,	PUNCT
ftr-472	1281	10	the	the	DET
ftr-472	1281	11	definition	definition	NOUN
ftr-472	1281	12	of	of	ADP
ftr-472	1281	13	branch	branch	NOUN
ftr-472	1281	14	interest	interest	NOUN
ftr-472	1281	15	for	for	ADP
ftr-472	1281	16	banks	bank	NOUN
ftr-472	1281	17	does	do	AUX
ftr-472	1281	18	not	not	PART
ftr-472	1281	19	expressly	expressly	ADV
ftr-472	1281	20	contain	contain	VERB
ftr-472	1281	21	a	a	DET
ftr-472	1281	22	contemporaneous	contemporaneous	ADJ
ftr-472	1281	23	booking	booking	NOUN
ftr-472	1281	24	rule	rule	NOUN
ftr-472	1281	25	.	.	PUNCT
ftr-472	1282	1	compare	compare	ADJ
ftr-472	1282	2	prop	prop	NOUN
ftr-472	1282	3	.	.	PUNCT
ftr-472	1283	1	regs	regs	PROPN
ftr-472	1283	2	.	.	PUNCT
ftr-472	1284	1	§	§	PROPN
ftr-472	1284	2	1.882	1.882	NUM
ftr-472	1284	3	-	-	SYM
ftr-472	1284	4	5(d)(2)(iii)(a	5(d)(2)(iii)(a	NUM
ftr-472	1284	5	)	)	PUNCT
ftr-472	1284	6	with	with	ADP
ftr-472	1284	7	regs	reg	NOUN
ftr-472	1284	8	.	.	PUNCT
ftr-472	1285	1	§	§	PROPN
ftr-472	1285	2	1.884	1.884	NUM
ftr-472	1285	3	-	-	SYM
ftr-472	1285	4	4(b)(2	4(b)(2	NUM
ftr-472	1285	5	)	)	PUNCT
ftr-472	1285	6	.	.	PUNCT
ftr-472	1286	1	also	also	ADV
ftr-472	1286	2	,	,	PUNCT
ftr-472	1286	3	branch	branch	NOUN
ftr-472	1286	4	interest	interest	NOUN
ftr-472	1286	5	includes	include	VERB
ftr-472	1286	6	socalled	socalle	VERB
ftr-472	1286	7	"	"	PUNCT
ftr-472	1286	8	high	high	ADJ
ftr-472	1286	9	interest	interest	NOUN
ftr-472	1286	10	rate	rate	NOUN
ftr-472	1286	11	liabilities	liability	NOUN
ftr-472	1286	12	"	"	PUNCT
ftr-472	1286	13	of	of	ADP
ftr-472	1286	14	banks	bank	NOUN
ftr-472	1286	15	,	,	PUNCT
ftr-472	1286	16	which	which	PRON
ftr-472	1286	17	would	would	AUX
ftr-472	1286	18	not	not	PART
ftr-472	1286	19	be	be	AUX
ftr-472	1286	20	recognized	recognize	VERB
ftr-472	1286	21	under	under	ADP
ftr-472	1286	22	the	the	DET
ftr-472	1286	23	1992	1992	NUM
ftr-472	1286	24	proposed	propose	VERB
ftr-472	1286	25	regulations	regulation	NOUN
ftr-472	1286	26	.	.	PUNCT
ftr-472	1287	1	compare	compare	ADJ
ftr-472	1287	2	prop	prop	NOUN
ftr-472	1287	3	.	.	PUNCT
ftr-472	1288	1	regs	regs	PROPN
ftr-472	1288	2	.	.	PUNCT
ftr-472	1289	1	§	§	PROPN
ftr-472	1289	2	1.882	1.882	NUM
ftr-472	1289	3	-	-	SYM
ftr-472	1289	4	5(d)(2)(iii)(b	5(d)(2)(iii)(b	NUM
ftr-472	1289	5	)	)	PUNCT
ftr-472	1289	6	with	with	ADP
ftr-472	1289	7	regs	reg	NOUN
ftr-472	1289	8	.	.	PUNCT
ftr-472	1290	1	§	§	PROPN
ftr-472	1290	2	1.884	1.884	NUM
ftr-472	1290	3	-	-	SYM
ftr-472	1290	4	4(b)(2	4(b)(2	NUM
ftr-472	1290	5	)	)	PUNCT
ftr-472	1290	6	.	.	PUNCT
ftr-472	1291	1	in	in	ADP
ftr-472	1291	2	addition	addition	NOUN
ftr-472	1291	3	,	,	PUNCT
ftr-472	1291	4	branch	branch	NOUN
ftr-472	1291	5	interest	interest	NOUN
ftr-472	1291	6	is	be	AUX
ftr-472	1291	7	not	not	PART
ftr-472	1291	8	subject	subject	ADJ
ftr-472	1291	9	to	to	ADP
ftr-472	1291	10	the	the	DET
ftr-472	1291	11	"	"	PUNCT
ftr-472	1291	12	matching	matching	NOUN
ftr-472	1291	13	rule	rule	NOUN
ftr-472	1291	14	"	"	PUNCT
ftr-472	1291	15	in	in	ADP
ftr-472	1291	16	the	the	DET
ftr-472	1291	17	1992	1992	NUM
ftr-472	1291	18	proposed	propose	VERB
ftr-472	1291	19	regulations	regulation	NOUN
ftr-472	1291	20	which	which	PRON
ftr-472	1291	21	,	,	PUNCT
ftr-472	1291	22	in	in	ADP
ftr-472	1291	23	general	general	ADJ
ftr-472	1291	24	,	,	PUNCT
ftr-472	1291	25	requires	require	VERB
ftr-472	1291	26	that	that	SCONJ
ftr-472	1291	27	the	the	DET
ftr-472	1291	28	amount	amount	NOUN
ftr-472	1291	29	of	of	ADP
ftr-472	1291	30	liabilities	liability	NOUN
ftr-472	1291	31	booked	book	VERB
ftr-472	1291	32	in	in	ADP
ftr-472	1291	33	a	a	DET
ftr-472	1291	34	particular	particular	ADJ
ftr-472	1291	35	currency	currency	NOUN
ftr-472	1291	36	be	be	AUX
ftr-472	1291	37	within	within	ADP
ftr-472	1291	38	ten	ten	NUM
ftr-472	1291	39	percentage	percentage	NOUN
ftr-472	1291	40	points	point	NOUN
ftr-472	1291	41	of	of	ADP
ftr-472	1291	42	the	the	DET
ftr-472	1291	43	amount	amount	NOUN
ftr-472	1291	44	of	of	ADP
ftr-472	1291	45	u.s	u.s	PROPN
ftr-472	1291	46	.	.	PROPN
ftr-472	1291	47	assets	asset	NOUN
ftr-472	1291	48	denominated	denominate	VERB
ftr-472	1291	49	in	in	ADP
ftr-472	1291	50	that	that	DET
ftr-472	1291	51	currency	currency	NOUN
ftr-472	1291	52	(	(	PUNCT
ftr-472	1291	53	unless	unless	SCONJ
ftr-472	1291	54	the	the	DET
ftr-472	1291	55	taxpayer	taxpayer	NOUN
ftr-472	1291	56	establishes	establish	VERB
ftr-472	1291	57	that	that	SCONJ
ftr-472	1291	58	the	the	DET
ftr-472	1291	59	mismatch	mismatch	NOUN
ftr-472	1291	60	is	be	AUX
ftr-472	1291	61	representative	representative	ADJ
ftr-472	1291	62	of	of	ADP
ftr-472	1291	63	its	its	PRON
ftr-472	1291	64	worldwide	worldwide	ADJ
ftr-472	1291	65	position	position	NOUN
ftr-472	1291	66	in	in	ADP
ftr-472	1291	67	that	that	DET
ftr-472	1291	68	currency	currency	NOUN
ftr-472	1291	69	)	)	PUNCT
ftr-472	1291	70	.	.	PUNCT
ftr-472	1292	1	compare	compare	ADJ
ftr-472	1292	2	prop	prop	NOUN
ftr-472	1292	3	.	.	PUNCT
ftr-472	1293	1	regs	regs	PROPN
ftr-472	1293	2	.	.	PUNCT
ftr-472	1294	1	§	§	PROPN
ftr-472	1294	2	i.882	i.882	PROPN
ftr-472	1294	3	-	-	PUNCT
ftr-472	1294	4	5(d)(2)(v	5(d)(2)(v	NUM
ftr-472	1294	5	)	)	PUNCT
ftr-472	1294	6	with	with	ADP
ftr-472	1294	7	regs	reg	NOUN
ftr-472	1294	8	.	.	PUNCT
ftr-472	1295	1	§	§	PROPN
ftr-472	1295	2	1.884	1.884	NUM
ftr-472	1295	3	-	-	SYM
ftr-472	1295	4	4(b(2	4(b(2	NUM
ftr-472	1295	5	)	)	PUNCT
ftr-472	1295	6	.	.	PUNCT
ftr-472	1296	1	155	155	NUM
ftr-472	1296	2	.	.	PUNCT
ftr-472	1296	3	questions	question	NOUN
ftr-472	1296	4	can	can	AUX
ftr-472	1296	5	arise	arise	VERB
ftr-472	1296	6	as	as	ADP
ftr-472	1296	7	to	to	ADP
ftr-472	1296	8	the	the	DET
ftr-472	1296	9	amount	amount	NOUN
ftr-472	1296	10	of	of	ADP
ftr-472	1296	11	a	a	DET
ftr-472	1296	12	foreign	foreign	ADJ
ftr-472	1296	13	bank	bank	NOUN
ftr-472	1296	14	's	's	PART
ftr-472	1296	15	total	total	ADJ
ftr-472	1296	16	deposit	deposit	NOUN
ftr-472	1296	17	liabilities	liability	NOUN
ftr-472	1296	18	if	if	SCONJ
ftr-472	1296	19	the	the	DET
ftr-472	1296	20	bank	bank	NOUN
ftr-472	1296	21	has	have	VERB
ftr-472	1296	22	significant	significant	ADJ
ftr-472	1296	23	liabilities	liability	NOUN
ftr-472	1296	24	that	that	PRON
ftr-472	1296	25	are	be	AUX
ftr-472	1296	26	not	not	PART
ftr-472	1296	27	labeled	label	VERB
ftr-472	1296	28	"	"	PUNCT
ftr-472	1296	29	deposits	deposit	NOUN
ftr-472	1296	30	"	"	PUNCT
ftr-472	1296	31	but	but	CCONJ
ftr-472	1296	32	do	do	AUX
ftr-472	1296	33	not	not	PART
ftr-472	1296	34	have	have	VERB
ftr-472	1296	35	materially	materially	ADV
ftr-472	1296	36	different	different	ADJ
ftr-472	1296	37	characteristics	characteristic	NOUN
ftr-472	1296	38	from	from	ADP
ftr-472	1296	39	liabilities	liability	NOUN
ftr-472	1296	40	that	that	PRON
ftr-472	1296	41	clearly	clearly	ADV
ftr-472	1296	42	are	be	AUX
ftr-472	1296	43	deposits	deposit	NOUN
ftr-472	1296	44	.	.	PUNCT
ftr-472	1297	1	although	although	SCONJ
ftr-472	1297	2	there	there	PRON
ftr-472	1297	3	is	be	VERB
ftr-472	1297	4	no	no	DET
ftr-472	1297	5	precise	precise	ADJ
ftr-472	1297	6	distinction	distinction	NOUN
ftr-472	1297	7	between	between	ADP
ftr-472	1297	8	deposits	deposit	NOUN
ftr-472	1297	9	and	and	CCONJ
ftr-472	1297	10	other	other	ADJ
ftr-472	1297	11	liabilities	liability	NOUN
ftr-472	1297	12	for	for	ADP
ftr-472	1297	13	federal	federal	ADJ
ftr-472	1297	14	income	income	NOUN
ftr-472	1297	15	tax	tax	NOUN
ftr-472	1297	16	purposes	purpose	NOUN
ftr-472	1297	17	,	,	PUNCT
ftr-472	1297	18	and	and	CCONJ
ftr-472	1297	19	the	the	DET
ftr-472	1297	20	authorities	authority	NOUN
ftr-472	1297	21	do	do	AUX
ftr-472	1297	22	not	not	PART
ftr-472	1297	23	clearly	clearly	ADV
ftr-472	1297	24	articulate	articulate	VERB
ftr-472	1297	25	their	their	PRON
ftr-472	1297	26	reasoning	reasoning	NOUN
ftr-472	1297	27	,	,	PUNCT
ftr-472	1297	28	the	the	DET
ftr-472	1297	29	most	most	ADV
ftr-472	1297	30	significant	significant	ADJ
ftr-472	1297	31	factors	factor	NOUN
ftr-472	1297	32	appear	appear	VERB
ftr-472	1297	33	to	to	PART
ftr-472	1297	34	be	be	AUX
ftr-472	1297	35	:	:	PUNCT
ftr-472	1297	36	(	(	PUNCT
ftr-472	1297	37	1	1	X
ftr-472	1297	38	)	)	PUNCT
ftr-472	1297	39	the	the	DET
ftr-472	1297	40	regulatory	regulatory	ADJ
ftr-472	1297	41	treatment	treatment	NOUN
ftr-472	1297	42	of	of	ADP
ftr-472	1297	43	the	the	DET
ftr-472	1297	44	obligation	obligation	NOUN
ftr-472	1297	45	;	;	PUNCT
ftr-472	1297	46	(	(	PUNCT
ftr-472	1297	47	2	2	X
ftr-472	1297	48	)	)	PUNCT
ftr-472	1297	49	the	the	DET
ftr-472	1297	50	role	role	NOUN
ftr-472	1297	51	of	of	ADP
ftr-472	1297	52	the	the	DET
ftr-472	1297	53	obligation	obligation	NOUN
ftr-472	1297	54	in	in	ADP
ftr-472	1297	55	the	the	DET
ftr-472	1297	56	overall	overall	ADJ
ftr-472	1297	57	funding	funding	NOUN
ftr-472	1297	58	structure	structure	NOUN
ftr-472	1297	59	of	of	ADP
ftr-472	1297	60	the	the	DET
ftr-472	1297	61	issuing	issue	VERB
ftr-472	1297	62	institution	institution	NOUN
ftr-472	1297	63	;	;	PUNCT
ftr-472	1297	64	and	and	CCONJ
ftr-472	1297	65	(	(	PUNCT
ftr-472	1297	66	3	3	X
ftr-472	1297	67	)	)	PUNCT
ftr-472	1297	68	the	the	DET
ftr-472	1297	69	characteristics	characteristic	NOUN
ftr-472	1297	70	of	of	ADP
ftr-472	1297	71	the	the	DET
ftr-472	1297	72	obligation	obligation	NOUN
ftr-472	1297	73	.	.	PUNCT
ftr-472	1298	1	including	include	VERB
ftr-472	1298	2	the	the	DET
ftr-472	1298	3	depositor	depositor	NOUN
ftr-472	1298	4	's	's	PART
ftr-472	1298	5	intent	intent	NOUN
ftr-472	1298	6	in	in	ADP
ftr-472	1298	7	advancing	advance	VERB
ftr-472	1298	8	funds	fund	NOUN
ftr-472	1298	9	to	to	ADP
ftr-472	1298	10	the	the	DET
ftr-472	1298	11	bank	bank	NOUN
ftr-472	1298	12	.	.	PUNCT
ftr-472	1299	1	regulatory	regulatory	ADJ
ftr-472	1299	2	treatment	treatment	NOUN
ftr-472	1299	3	.	.	PUNCT
ftr-472	1300	1	in	in	ADP
ftr-472	1300	2	general	general	ADJ
ftr-472	1300	3	,	,	PUNCT
ftr-472	1300	4	a	a	DET
ftr-472	1300	5	liability	liability	NOUN
ftr-472	1300	6	that	that	PRON
ftr-472	1300	7	is	be	AUX
ftr-472	1300	8	treated	treat	VERB
ftr-472	1300	9	as	as	ADP
ftr-472	1300	10	a	a	DET
ftr-472	1300	11	deposit	deposit	NOUN
ftr-472	1300	12	for	for	ADP
ftr-472	1300	13	regulatory	regulatory	ADJ
ftr-472	1300	14	purposes	purpose	NOUN
ftr-472	1300	15	is	be	AUX
ftr-472	1300	16	treated	treat	VERB
ftr-472	1300	17	as	as	ADP
ftr-472	1300	18	a	a	DET
ftr-472	1300	19	deposit	deposit	NOUN
ftr-472	1300	20	for	for	ADP
ftr-472	1300	21	federal	federal	ADJ
ftr-472	1300	22	income	income	NOUN
ftr-472	1300	23	tax	tax	NOUN
ftr-472	1300	24	purposes	purpose	NOUN
ftr-472	1300	25	.	.	PUNCT
ftr-472	1301	1	rev	rev	PROPN
ftr-472	1301	2	.	.	PUNCT
ftr-472	1302	1	rul	rul	PROPN
ftr-472	1302	2	.	.	PUNCT
ftr-472	1303	1	81	81	NUM
ftr-472	1303	2	-	-	SYM
ftr-472	1303	3	30	30	NUM
ftr-472	1303	4	,	,	PUNCT
ftr-472	1303	5	198	198	NUM
ftr-472	1303	6	1	1	NUM
ftr-472	1303	7	-	-	SYM
ftr-472	1303	8	1	1	NUM
ftr-472	1303	9	c.b	c.b	PROPN
ftr-472	1303	10	.	.	PROPN
ftr-472	1304	1	388	388	NUM
ftr-472	1304	2	(	(	PUNCT
ftr-472	1304	3	negotiable	negotiable	ADJ
ftr-472	1304	4	and	and	CCONJ
ftr-472	1304	5	nonnegotiable	nonnegotiable	ADJ
ftr-472	1304	6	long	long	ADJ
ftr-472	1304	7	-	-	PUNCT
ftr-472	1304	8	term	term	NOUN
ftr-472	1304	9	certificates	certificate	NOUN
ftr-472	1304	10	of	of	ADP
ftr-472	1304	11	deposit	deposit	NOUN
ftr-472	1304	12	issued	issue	VERB
ftr-472	1304	13	by	by	ADP
ftr-472	1304	14	a	a	DET
ftr-472	1304	15	u.s	u.s	PROPN
ftr-472	1304	16	.	.	PROPN
ftr-472	1304	17	thrift	thrift	NOUN
ftr-472	1304	18	institution	institution	NOUN
ftr-472	1304	19	that	that	PRON
ftr-472	1304	20	were	be	AUX
ftr-472	1304	21	treated	treat	VERB
ftr-472	1304	22	as	as	ADP
ftr-472	1304	23	"	"	PUNCT
ftr-472	1304	24	savings	saving	NOUN
ftr-472	1304	25	accounts	account	NOUN
ftr-472	1304	26	"	"	PUNCT
ftr-472	1304	27	eligible	eligible	ADJ
ftr-472	1304	28	for	for	ADP
ftr-472	1304	29	federal	federal	ADJ
ftr-472	1304	30	deposit	deposit	NOUN
ftr-472	1304	31	insurance	insurance	NOUN
ftr-472	1304	32	):	):	PUNCT
ftr-472	1304	33	rev	rev	PROPN
ftr-472	1304	34	.	.	PROPN
ftr-472	1304	35	rul	rul	NOUN
ftr-472	1304	36	.	.	PUNCT
ftr-472	1305	1	73	73	NUM
ftr-472	1305	2	-	-	SYM
ftr-472	1305	3	505	505	NUM
ftr-472	1305	4	,	,	PUNCT
ftr-472	1305	5	1973	1973	NUM
ftr-472	1305	6	-	-	SYM
ftr-472	1305	7	2	2	NUM
ftr-472	1305	8	c.b	c.b	PROPN
ftr-472	1305	9	.	.	PROPN
ftr-472	1305	10	224	224	NUM
ftr-472	1305	11	(	(	PUNCT
ftr-472	1305	12	nonnegotiable	nonnegotiable	ADJ
ftr-472	1305	13	time	time	NOUN
ftr-472	1305	14	deposits	deposit	NOUN
ftr-472	1305	15	with	with	ADP
ftr-472	1305	16	fixed	fix	VERB
ftr-472	1305	17	terms	term	NOUN
ftr-472	1305	18	up	up	ADP
ftr-472	1305	19	to	to	PART
ftr-472	1305	20	15	15	NUM
ftr-472	1305	21	years	year	NOUN
ftr-472	1305	22	)	)	PUNCT
ftr-472	1305	23	;	;	PUNCT
ftr-472	1305	24	rev	rev	PROPN
ftr-472	1305	25	.	.	PROPN
ftr-472	1306	1	rul	rul	NOUN
ftr-472	1306	2	.	.	PUNCT
ftr-472	1307	1	70	70	NUM
ftr-472	1307	2	-	-	SYM
ftr-472	1307	3	436	436	NUM
ftr-472	1307	4	,	,	PUNCT
ftr-472	1307	5	1970	1970	NUM
ftr-472	1307	6	-	-	SYM
ftr-472	1307	7	2	2	NUM
ftr-472	1307	8	c.b	c.b	PROPN
ftr-472	1307	9	.	.	PROPN
ftr-472	1307	10	148	148	NUM
ftr-472	1307	11	(	(	PUNCT
ftr-472	1307	12	5	5	NUM
ftr-472	1307	13	-	-	PUNCT
ftr-472	1307	14	year	year	NOUN
ftr-472	1307	15	negotiable	negotiable	ADJ
ftr-472	1307	16	certificates	certificate	NOUN
ftr-472	1307	17	of	of	ADP
ftr-472	1307	18	deposit	deposit	NOUN
ftr-472	1307	19	)	)	PUNCT
ftr-472	1307	20	.	.	PUNCT
ftr-472	1308	1	role	role	NOUN
ftr-472	1308	2	of	of	ADP
ftr-472	1308	3	liability	liability	NOUN
ftr-472	1308	4	in	in	ADP
ftr-472	1308	5	overall	overall	ADJ
ftr-472	1308	6	funding	funding	NOUN
ftr-472	1308	7	.	.	PUNCT
ftr-472	1309	1	in	in	ADP
ftr-472	1309	2	several	several	ADJ
ftr-472	1309	3	cases	case	NOUN
ftr-472	1309	4	under	under	ADP
ftr-472	1309	5	the	the	DET
ftr-472	1309	6	predecessor	predecessor	NOUN
ftr-472	1309	7	to	to	ADP
ftr-472	1309	8	§	§	PROPN
ftr-472	1309	9	581	581	NUM
ftr-472	1309	10	and	and	CCONJ
ftr-472	1309	11	the	the	DET
ftr-472	1309	12	former	former	ADJ
ftr-472	1309	13	excess	excess	ADJ
ftr-472	1309	14	profits	profit	NOUN
ftr-472	1309	15	tax	tax	NOUN
ftr-472	1309	16	,	,	PUNCT
ftr-472	1309	17	courts	court	NOUN
ftr-472	1309	18	established	establish	VERB
ftr-472	1309	19	a	a	DET
ftr-472	1309	20	principle	principle	NOUN
ftr-472	1309	21	that	that	SCONJ
ftr-472	1309	22	a	a	DET
ftr-472	1309	23	liability	liability	NOUN
ftr-472	1309	24	is	be	AUX
ftr-472	1309	25	treated	treat	VERB
ftr-472	1309	26	as	as	ADP
ftr-472	1309	27	a	a	DET
ftr-472	1309	28	deposit	deposit	NOUN
ftr-472	1309	29	,	,	PUNCT
ftr-472	1309	30	regardless	regardless	ADV
ftr-472	1309	31	of	of	ADP
ftr-472	1309	32	how	how	SCONJ
ftr-472	1309	33	it	it	PRON
ftr-472	1309	34	is	be	AUX
ftr-472	1309	35	labeled	label	VERB
ftr-472	1309	36	,	,	PUNCT
ftr-472	1309	37	if	if	SCONJ
ftr-472	1309	38	it	it	PRON
ftr-472	1309	39	has	have	VERB
ftr-472	1309	40	the	the	DET
ftr-472	1309	41	characteristics	characteristic	NOUN
ftr-472	1309	42	of	of	ADP
ftr-472	1309	43	a	a	DET
ftr-472	1309	44	bank	bank	NOUN
ftr-472	1309	45	deposit	deposit	NOUN
ftr-472	1309	46	and	and	CCONJ
ftr-472	1309	47	florida	florida	PROPN
ftr-472	1309	48	tax	tax	NOUN
ftr-472	1309	49	review	review	NOUN
ftr-472	1309	50	or	or	CCONJ
ftr-472	1309	51	(	(	PUNCT
ftr-472	1309	52	2	2	NUM
ftr-472	1309	53	)	)	PUNCT
ftr-472	1309	54	85%.156	85%.156	NOUN
ftr-472	1309	55	thus	thus	ADV
ftr-472	1309	56	,	,	PUNCT
ftr-472	1309	57	the	the	DET
ftr-472	1309	58	maximum	maximum	ADJ
ftr-472	1309	59	blit	blit	NOUN
ftr-472	1309	60	on	on	ADP
ftr-472	1309	61	excess	excess	ADJ
ftr-472	1309	62	interest	interest	NOUN
ftr-472	1309	63	is	be	AUX
ftr-472	1309	64	4.5	4.5	NUM
ftr-472	1309	65	%	%	NOUN
ftr-472	1309	66	(	(	PUNCT
ftr-472	1309	67	30	30	NUM
ftr-472	1309	68	%	%	NOUN
ftr-472	1309	69	of	of	ADP
ftr-472	1309	70	15	15	NUM
ftr-472	1309	71	%	%	NOUN
ftr-472	1309	72	)	)	PUNCT
ftr-472	1309	73	.	.	PUNCT
ftr-472	1310	1	a	a	DET
ftr-472	1310	2	number	number	NOUN
ftr-472	1310	3	of	of	ADP
ftr-472	1310	4	interrelated	interrelated	ADJ
ftr-472	1310	5	considerations	consideration	NOUN
ftr-472	1310	6	need	need	VERB
ftr-472	1310	7	to	to	PART
ftr-472	1310	8	be	be	AUX
ftr-472	1310	9	taken	take	VERB
ftr-472	1310	10	into	into	ADP
ftr-472	1310	11	account	account	NOUN
ftr-472	1310	12	in	in	ADP
ftr-472	1310	13	planning	plan	VERB
ftr-472	1310	14	with	with	ADP
ftr-472	1310	15	respect	respect	NOUN
ftr-472	1310	16	to	to	ADP
ftr-472	1310	17	the	the	DET
ftr-472	1310	18	bpt	bpt	NOUN
ftr-472	1310	19	,	,	PUNCT
ftr-472	1310	20	blit	blit	NOUN
ftr-472	1310	21	,	,	PUNCT
ftr-472	1310	22	and	and	CCONJ
ftr-472	1310	23	the	the	DET
ftr-472	1310	24	interest	interest	NOUN
ftr-472	1310	25	allocation	allocation	NOUN
ftr-472	1310	26	regulations	regulation	NOUN
ftr-472	1310	27	.	.	PUNCT
ftr-472	1311	1	these	these	DET
ftr-472	1311	2	considerations	consideration	NOUN
ftr-472	1311	3	include	include	VERB
ftr-472	1311	4	:	:	PUNCT
ftr-472	1311	5	(	(	PUNCT
ftr-472	1311	6	1	1	X
ftr-472	1311	7	)	)	PUNCT
ftr-472	1311	8	whether	whether	SCONJ
ftr-472	1311	9	the	the	DET
ftr-472	1311	10	bpt	bpt	NOUN
ftr-472	1311	11	or	or	CCONJ
ftr-472	1311	12	the	the	DET
ftr-472	1311	13	blit	blit	NOUN
ftr-472	1311	14	is	be	AUX
ftr-472	1311	15	eliminated	eliminate	VERB
ftr-472	1311	16	or	or	CCONJ
ftr-472	1311	17	reduced	reduce	VERB
ftr-472	1311	18	under	under	ADP
ftr-472	1311	19	an	an	DET
ftr-472	1311	20	income	income	NOUN
ftr-472	1311	21	tax	tax	NOUN
ftr-472	1311	22	treaty	treaty	NOUN
ftr-472	1311	23	;	;	PUNCT
ftr-472	1311	24	(	(	PUNCT
ftr-472	1311	25	2	2	X
ftr-472	1311	26	)	)	PUNCT
ftr-472	1311	27	the	the	DET
ftr-472	1311	28	amount	amount	NOUN
ftr-472	1311	29	of	of	ADP
ftr-472	1311	30	the	the	DET
ftr-472	1311	31	branch	branch	NOUN
ftr-472	1311	32	's	's	PART
ftr-472	1311	33	expected	expect	VERB
ftr-472	1311	34	dividend	dividend	NOUN
ftr-472	1311	35	equivalent	equivalent	ADJ
ftr-472	1311	36	amount	amount	NOUN
ftr-472	1311	37	for	for	ADP
ftr-472	1311	38	the	the	DET
ftr-472	1311	39	year	year	NOUN
ftr-472	1311	40	(	(	PUNCT
ftr-472	1311	41	which	which	PRON
ftr-472	1311	42	in	in	ADP
ftr-472	1311	43	turn	turn	NOUN
ftr-472	1311	44	depends	depend	VERB
ftr-472	1311	45	,	,	PUNCT
ftr-472	1311	46	inter	inter	ADJ
ftr-472	1311	47	alia	alia	NOUN
ftr-472	1311	48	,	,	PUNCT
ftr-472	1311	49	on	on	ADP
ftr-472	1311	50	its	its	PRON
ftr-472	1311	51	profits	profit	NOUN
ftr-472	1311	52	and	and	CCONJ
ftr-472	1311	53	on	on	ADP
ftr-472	1311	54	whether	whether	SCONJ
ftr-472	1311	55	the	the	DET
ftr-472	1311	56	amount	amount	NOUN
ftr-472	1311	57	of	of	ADP
ftr-472	1311	58	its	its	PRON
ftr-472	1311	59	assets	asset	NOUN
ftr-472	1311	60	is	be	AUX
ftr-472	1311	61	expanding	expand	VERB
ftr-472	1311	62	or	or	CCONJ
ftr-472	1311	63	contracting	contracting	NOUN
ftr-472	1311	64	)	)	PUNCT
ftr-472	1311	65	;	;	PUNCT
ftr-472	1311	66	(	(	PUNCT
ftr-472	1311	67	3	3	X
ftr-472	1311	68	)	)	PUNCT
ftr-472	1311	69	whether	whether	SCONJ
ftr-472	1311	70	the	the	DET
ftr-472	1311	71	branch	branch	NOUN
ftr-472	1311	72	should	should	AUX
ftr-472	1311	73	incur	incur	VERB
ftr-472	1311	74	additional	additional	ADJ
ftr-472	1311	75	booked	book	VERB
ftr-472	1311	76	liabilities	liability	NOUN
ftr-472	1311	77	and	and	CCONJ
ftr-472	1311	78	whether	whether	SCONJ
ftr-472	1311	79	it	it	PRON
ftr-472	1311	80	is	be	AUX
ftr-472	1311	81	underleveraged	underleveraged	ADJ
ftr-472	1311	82	or	or	CCONJ
ftr-472	1311	83	overleveraged	overleverage	VERB
ftr-472	1311	84	;	;	PUNCT
ftr-472	1311	85	(	(	PUNCT
ftr-472	1311	86	4	4	X
ftr-472	1311	87	)	)	PUNCT
ftr-472	1311	88	the	the	DET
ftr-472	1311	89	impact	impact	NOUN
ftr-472	1311	90	on	on	ADP
ftr-472	1311	91	the	the	DET
ftr-472	1311	92	bpt	bpt	NOUN
ftr-472	1311	93	,	,	PUNCT
ftr-472	1311	94	blit	blit	NOUN
ftr-472	1311	95	,	,	PUNCT
ftr-472	1311	96	and	and	CCONJ
ftr-472	1311	97	interest	interest	NOUN
ftr-472	1311	98	allocation	allocation	NOUN
ftr-472	1311	99	regulations	regulation	NOUN
ftr-472	1311	100	of	of	ADP
ftr-472	1311	101	electing	elect	VERB
ftr-472	1311	102	to	to	PART
ftr-472	1311	103	reduce	reduce	VERB
ftr-472	1311	104	excess	excess	ADJ
ftr-472	1311	105	u.s	u.s	PROPN
ftr-472	1311	106	.	.	PROPN
ftr-472	1311	107	liabilities	liability	NOUN
ftr-472	1311	108	;	;	PUNCT
ftr-472	1311	109	and	and	CCONJ
ftr-472	1311	110	(	(	PUNCT
ftr-472	1311	111	5	5	X
ftr-472	1311	112	)	)	PUNCT
ftr-472	1311	113	whether	whether	SCONJ
ftr-472	1311	114	the	the	DET
ftr-472	1311	115	branch	branch	NOUN
ftr-472	1311	116	has	have	AUX
ftr-472	1311	117	available	available	ADJ
ftr-472	1311	118	net	net	ADJ
ftr-472	1311	119	operating	operating	NOUN
ftr-472	1311	120	losses	loss	NOUN
ftr-472	1311	121	or	or	CCONJ
ftr-472	1311	122	credits	credit	NOUN
ftr-472	1311	123	to	to	PART
ftr-472	1311	124	reduce	reduce	VERB
ftr-472	1311	125	its	its	PRON
ftr-472	1311	126	tax	tax	NOUN
ftr-472	1311	127	liability	liability	NOUN
ftr-472	1311	128	.	.	PUNCT
ftr-472	1312	1	if	if	SCONJ
ftr-472	1312	2	a	a	DET
ftr-472	1312	3	bank	bank	NOUN
ftr-472	1312	4	is	be	AUX
ftr-472	1312	5	not	not	PART
ftr-472	1312	6	eligible	eligible	ADJ
ftr-472	1312	7	for	for	ADP
ftr-472	1312	8	any	any	DET
ftr-472	1312	9	treaty	treaty	NOUN
ftr-472	1312	10	protection	protection	NOUN
ftr-472	1312	11	from	from	ADP
ftr-472	1312	12	the	the	DET
ftr-472	1312	13	bpt	bpt	NOUN
ftr-472	1312	14	or	or	CCONJ
ftr-472	1312	15	the	the	DET
ftr-472	1312	16	blit	blit	NOUN
ftr-472	1312	17	,	,	PUNCT
ftr-472	1312	18	it	it	PRON
ftr-472	1312	19	should	should	AUX
ftr-472	1312	20	ordinarily	ordinarily	ADV
ftr-472	1312	21	prefer	prefer	VERB
ftr-472	1312	22	to	to	PART
ftr-472	1312	23	have	have	VERB
ftr-472	1312	24	its	its	PRON
ftr-472	1312	25	u.s	u.s	PROPN
ftr-472	1312	26	.	.	PROPN
ftr-472	1312	27	branch	branch	NOUN
ftr-472	1312	28	maintain	maintain	VERB
ftr-472	1312	29	leverage	leverage	NOUN
ftr-472	1312	30	,	,	PUNCT
ftr-472	1312	31	based	base	VERB
ftr-472	1312	32	on	on	ADP
ftr-472	1312	33	booked	book	VERB
ftr-472	1312	34	liabilities	liability	NOUN
ftr-472	1312	35	,	,	PUNCT
ftr-472	1312	36	at	at	ADP
ftr-472	1312	37	least	least	ADJ
ftr-472	1312	38	comparable	comparable	ADJ
ftr-472	1312	39	to	to	ADP
ftr-472	1312	40	that	that	PRON
ftr-472	1312	41	of	of	ADP
ftr-472	1312	42	the	the	DET
ftr-472	1312	43	bank	bank	NOUN
ftr-472	1312	44	as	as	ADP
ftr-472	1312	45	a	a	DET
ftr-472	1312	46	whole	whole	NOUN
ftr-472	1312	47	(	(	PUNCT
ftr-472	1312	48	or	or	CCONJ
ftr-472	1312	49	,	,	PUNCT
ftr-472	1312	50	if	if	SCONJ
ftr-472	1312	51	elected	elect	VERB
ftr-472	1312	52	,	,	PUNCT
ftr-472	1312	53	to	to	ADP
ftr-472	1312	54	the	the	DET
ftr-472	1312	55	fixed	fix	VERB
ftr-472	1312	56	ratio	ratio	NOUN
ftr-472	1312	57	under	under	ADP
ftr-472	1312	58	the	the	DET
ftr-472	1312	59	interest	interest	NOUN
ftr-472	1312	60	allocation	allocation	NOUN
ftr-472	1312	61	regulations	regulation	NOUN
ftr-472	1312	62	)	)	PUNCT
ftr-472	1312	63	.	.	PUNCT
ftr-472	1313	1	virtually	virtually	ADV
ftr-472	1313	2	all	all	DET
ftr-472	1313	3	interest	interest	NOUN
ftr-472	1313	4	on	on	ADP
ftr-472	1313	5	booked	book	VERB
ftr-472	1313	6	liabilities	liability	NOUN
ftr-472	1313	7	is	be	AUX
ftr-472	1313	8	likely	likely	ADJ
ftr-472	1313	9	to	to	PART
ftr-472	1313	10	be	be	AUX
ftr-472	1313	11	exempt	exempt	ADJ
ftr-472	1313	12	from	from	ADP
ftr-472	1313	13	withholding	withhold	VERB
ftr-472	1313	14	tax	tax	NOUN
ftr-472	1313	15	,	,	PUNCT
ftr-472	1313	16	157	157	NUM
ftr-472	1313	17	whereas	whereas	SCONJ
ftr-472	1313	18	if	if	SCONJ
ftr-472	1313	19	the	the	DET
ftr-472	1313	20	branch	branch	NOUN
ftr-472	1313	21	is	be	AUX
ftr-472	1313	22	underleveraged	underleveraged	ADJ
ftr-472	1313	23	,	,	PUNCT
ftr-472	1313	24	its	its	PRON
ftr-472	1313	25	excess	excess	ADJ
ftr-472	1313	26	interest	interest	NOUN
ftr-472	1313	27	is	be	AUX
ftr-472	1313	28	subject	subject	ADJ
ftr-472	1313	29	to	to	ADP
ftr-472	1313	30	the	the	DET
ftr-472	1313	31	blit	blit	NOUN
ftr-472	1313	32	(	(	PUNCT
ftr-472	1313	33	albeit	albeit	SCONJ
ftr-472	1313	34	at	at	ADP
ftr-472	1313	35	a	a	DET
ftr-472	1313	36	maximum	maximum	ADJ
ftr-472	1313	37	rate	rate	NOUN
ftr-472	1313	38	of	of	ADP
ftr-472	1313	39	4.5	4.5	NUM
ftr-472	1313	40	%	%	NOUN
ftr-472	1313	41	)	)	PUNCT
ftr-472	1313	42	.	.	PUNCT
ftr-472	1314	1	in	in	ADP
ftr-472	1314	2	addition	addition	NOUN
ftr-472	1314	3	,	,	PUNCT
ftr-472	1314	4	if	if	SCONJ
ftr-472	1314	5	the	the	DET
ftr-472	1314	6	u.s	u.s	PROPN
ftr-472	1314	7	.	.	PROPN
ftr-472	1314	8	branch	branch	PROPN
ftr-472	1314	9	maintains	maintain	VERB
ftr-472	1314	10	such	such	DET
ftr-472	1314	11	a	a	DET
ftr-472	1314	12	comparable	comparable	ADJ
ftr-472	1314	13	leverage	leverage	NOUN
ftr-472	1314	14	based	base	VERB
ftr-472	1314	15	on	on	ADP
ftr-472	1314	16	booked	book	VERB
ftr-472	1314	17	liabilities	liability	NOUN
ftr-472	1314	18	,	,	PUNCT
ftr-472	1314	19	its	its	PRON
ftr-472	1314	20	deductible	deductible	ADJ
ftr-472	1314	21	interest	interest	NOUN
ftr-472	1314	22	expense	expense	NOUN
ftr-472	1314	23	is	be	AUX
ftr-472	1314	24	likely	likely	ADJ
ftr-472	1314	25	to	to	PART
ftr-472	1314	26	approximate	approximate	VERB
ftr-472	1314	27	plays	play	VERB
ftr-472	1314	28	a	a	DET
ftr-472	1314	29	similar	similar	ADJ
ftr-472	1314	30	role	role	NOUN
ftr-472	1314	31	in	in	ADP
ftr-472	1314	32	funding	fund	VERB
ftr-472	1314	33	the	the	DET
ftr-472	1314	34	institution	institution	NOUN
ftr-472	1314	35	's	's	PART
ftr-472	1314	36	lending	lending	NOUN
ftr-472	1314	37	business	business	NOUN
ftr-472	1314	38	.	.	PUNCT
ftr-472	1315	1	e.g.	e.g.	ADV
ftr-472	1315	2	,	,	PUNCT
ftr-472	1315	3	morris	morris	PROPN
ftr-472	1315	4	plan	plan	PROPN
ftr-472	1315	5	bank	bank	PROPN
ftr-472	1315	6	v.	v.	PROPN
ftr-472	1315	7	smith	smith	PROPN
ftr-472	1315	8	,	,	PUNCT
ftr-472	1315	9	125	125	NUM
ftr-472	1315	10	f.2d	f.2d	SYM
ftr-472	1315	11	440	440	NUM
ftr-472	1315	12	(	(	PUNCT
ftr-472	1315	13	2d	2d	NUM
ftr-472	1315	14	cir	cir	NOUN
ftr-472	1315	15	.	.	PUNCT
ftr-472	1315	16	1942	1942	NUM
ftr-472	1315	17	)	)	PUNCT
ftr-472	1315	18	;	;	PUNCT
ftr-472	1315	19	staunton	staunton	PROPN
ftr-472	1315	20	indus	indus	PROPN
ftr-472	1315	21	.	.	PUNCT
ftr-472	1316	1	loan	loan	PROPN
ftr-472	1316	2	corp	corp	PROPN
ftr-472	1316	3	.	.	PROPN
ftr-472	1317	1	v.	v.	PROPN
ftr-472	1317	2	commissioner	commissioner	PROPN
ftr-472	1317	3	,	,	PUNCT
ftr-472	1317	4	120	120	NUM
ftr-472	1317	5	f.2d	f.2d	NUM
ftr-472	1317	6	930	930	NUM
ftr-472	1317	7	(	(	PUNCT
ftr-472	1317	8	4th	4th	ADJ
ftr-472	1317	9	cir	cir	NOUN
ftr-472	1317	10	.	.	PROPN
ftr-472	1317	11	1941	1941	NUM
ftr-472	1317	12	)	)	PUNCT
ftr-472	1317	13	.	.	PUNCT
ftr-472	1318	1	see	see	VERB
ftr-472	1318	2	g.c.m	g.c.m	NOUN
ftr-472	1318	3	.	.	PUNCT
ftr-472	1319	1	39155	39155	NUM
ftr-472	1319	2	(	(	PUNCT
ftr-472	1319	3	mar	mar	PROPN
ftr-472	1319	4	.	.	PROPN
ftr-472	1319	5	1	1	NUM
ftr-472	1319	6	,	,	PUNCT
ftr-472	1319	7	1984	1984	NUM
ftr-472	1319	8	)	)	PUNCT
ftr-472	1319	9	(	(	PUNCT
ftr-472	1319	10	distinguishing	distinguish	VERB
ftr-472	1319	11	and	and	CCONJ
ftr-472	1319	12	disagreeing	disagree	VERB
ftr-472	1319	13	with	with	ADP
ftr-472	1319	14	contrary	contrary	ADJ
ftr-472	1319	15	authorities	authority	NOUN
ftr-472	1319	16	)	)	PUNCT
ftr-472	1319	17	.	.	PUNCT
ftr-472	1320	1	terms	term	NOUN
ftr-472	1320	2	;	;	PUNCT
ftr-472	1320	3	depositor	depositor	NOUN
ftr-472	1320	4	's	's	PART
ftr-472	1320	5	intent	intent	NOUN
ftr-472	1320	6	.	.	PUNCT
ftr-472	1321	1	courts	court	NOUN
ftr-472	1321	2	have	have	AUX
ftr-472	1321	3	also	also	ADV
ftr-472	1321	4	distinguished	distinguish	VERB
ftr-472	1321	5	deposits	deposit	NOUN
ftr-472	1321	6	from	from	ADP
ftr-472	1321	7	other	other	ADJ
ftr-472	1321	8	types	type	NOUN
ftr-472	1321	9	of	of	ADP
ftr-472	1321	10	bank	bank	NOUN
ftr-472	1321	11	liabilities	liability	NOUN
ftr-472	1321	12	in	in	ADP
ftr-472	1321	13	that	that	DET
ftr-472	1321	14	deposits	deposit	NOUN
ftr-472	1321	15	are	be	AUX
ftr-472	1321	16	offered	offer	VERB
ftr-472	1321	17	to	to	ADP
ftr-472	1321	18	the	the	DET
ftr-472	1321	19	public	public	NOUN
ftr-472	1321	20	at	at	ADP
ftr-472	1321	21	large	large	ADJ
ftr-472	1321	22	using	use	VERB
ftr-472	1321	23	standardized	standardized	ADJ
ftr-472	1321	24	documentation	documentation	NOUN
ftr-472	1321	25	that	that	PRON
ftr-472	1321	26	is	be	AUX
ftr-472	1321	27	not	not	PART
ftr-472	1321	28	separately	separately	ADV
ftr-472	1321	29	negotiated	negotiate	VERB
ftr-472	1321	30	with	with	ADP
ftr-472	1321	31	individual	individual	ADJ
ftr-472	1321	32	lenders	lender	NOUN
ftr-472	1321	33	.	.	PUNCT
ftr-472	1322	1	e.g.	e.g.	ADV
ftr-472	1322	2	,	,	PUNCT
ftr-472	1322	3	commissioner	commissioner	PROPN
ftr-472	1322	4	v.	v.	PROPN
ftr-472	1322	5	valley	valley	PROPN
ftr-472	1322	6	morris	morris	PROPN
ftr-472	1322	7	plan	plan	PROPN
ftr-472	1322	8	,	,	PUNCT
ftr-472	1322	9	305	305	NUM
ftr-472	1322	10	f.2d	f.2d	ADP
ftr-472	1322	11	610	610	NUM
ftr-472	1322	12	,	,	PUNCT
ftr-472	1322	13	617	617	NUM
ftr-472	1322	14	-	-	SYM
ftr-472	1322	15	18	18	NUM
ftr-472	1322	16	(	(	PUNCT
ftr-472	1322	17	9th	9th	ADJ
ftr-472	1322	18	cir	cir	NOUN
ftr-472	1322	19	.	.	PROPN
ftr-472	1322	20	1962	1962	NUM
ftr-472	1322	21	)	)	PUNCT
ftr-472	1322	22	.	.	PUNCT
ftr-472	1323	1	this	this	PRON
ftr-472	1323	2	reflects	reflect	VERB
ftr-472	1323	3	the	the	DET
ftr-472	1323	4	general	general	ADJ
ftr-472	1323	5	intent	intent	NOUN
ftr-472	1323	6	of	of	ADP
ftr-472	1323	7	a	a	DET
ftr-472	1323	8	depositor	depositor	NOUN
ftr-472	1323	9	,	,	PUNCT
ftr-472	1323	10	who	who	PRON
ftr-472	1323	11	seeks	seek	VERB
ftr-472	1323	12	merely	merely	ADV
ftr-472	1323	13	to	to	PART
ftr-472	1323	14	invest	invest	VERB
ftr-472	1323	15	funds	fund	NOUN
ftr-472	1323	16	in	in	ADP
ftr-472	1323	17	relative	relative	ADJ
ftr-472	1323	18	safety	safety	NOUN
ftr-472	1323	19	at	at	ADP
ftr-472	1323	20	a	a	DET
ftr-472	1323	21	competitive	competitive	ADJ
ftr-472	1323	22	return	return	NOUN
ftr-472	1323	23	,	,	PUNCT
ftr-472	1323	24	with	with	ADP
ftr-472	1323	25	that	that	PRON
ftr-472	1323	26	of	of	ADP
ftr-472	1323	27	a	a	DET
ftr-472	1323	28	nondepositor	nondepositor	NOUN
ftr-472	1323	29	lender	lender	NOUN
ftr-472	1323	30	,	,	PUNCT
ftr-472	1323	31	who	who	PRON
ftr-472	1323	32	generally	generally	ADV
ftr-472	1323	33	requires	require	VERB
ftr-472	1323	34	a	a	DET
ftr-472	1323	35	more	more	ADV
ftr-472	1323	36	significant	significant	ADJ
ftr-472	1323	37	yield	yield	NOUN
ftr-472	1323	38	and	and	CCONJ
ftr-472	1323	39	financial	financial	ADJ
ftr-472	1323	40	covenants	covenant	NOUN
ftr-472	1323	41	to	to	PART
ftr-472	1323	42	compensate	compensate	VERB
ftr-472	1323	43	for	for	ADP
ftr-472	1323	44	additional	additional	ADJ
ftr-472	1323	45	risk	risk	NOUN
ftr-472	1323	46	.	.	PUNCT
ftr-472	1324	1	156	156	NUM
ftr-472	1324	2	.	.	PUNCT
ftr-472	1324	3	regs	regs	PROPN
ftr-472	1324	4	.	.	PUNCT
ftr-472	1325	1	§	§	PROPN
ftr-472	1325	2	1.884	1.884	NUM
ftr-472	1325	3	-	-	PUNCT
ftr-472	1325	4	4(a)(2)(iii	4(a)(2)(iii	NOUN
ftr-472	1325	5	)	)	PUNCT
ftr-472	1325	6	.	.	PUNCT
ftr-472	1326	1	an	an	DET
ftr-472	1326	2	equivalent	equivalent	ADJ
ftr-472	1326	3	rule	rule	NOUN
ftr-472	1326	4	-	-	PUNCT
ftr-472	1326	5	effectively	effectively	ADV
ftr-472	1326	6	allowing	allow	VERB
ftr-472	1326	7	the	the	DET
ftr-472	1326	8	blit	blit	NOUN
ftr-472	1326	9	to	to	PART
ftr-472	1326	10	be	be	AUX
ftr-472	1326	11	reduced	reduce	VERB
ftr-472	1326	12	by	by	ADP
ftr-472	1326	13	85	85	NUM
ftr-472	1326	14	%	%	NOUN
ftr-472	1326	15	by	by	ADP
ftr-472	1326	16	identifying	identify	VERB
ftr-472	1326	17	liabilities	liability	NOUN
ftr-472	1326	18	as	as	ADP
ftr-472	1326	19	booked	book	VERB
ftr-472	1326	20	liabilities	liability	NOUN
ftr-472	1326	21	of	of	ADP
ftr-472	1326	22	a	a	DET
ftr-472	1326	23	u.s	u.s	PROPN
ftr-472	1326	24	.	.	PROPN
ftr-472	1326	25	business	business	NOUN
ftr-472	1326	26	-	-	PUNCT
ftr-472	1326	27	is	be	AUX
ftr-472	1326	28	also	also	ADV
ftr-472	1326	29	provided	provide	VERB
ftr-472	1326	30	for	for	ADP
ftr-472	1326	31	foreign	foreign	ADJ
ftr-472	1326	32	corporations	corporation	NOUN
ftr-472	1326	33	other	other	ADJ
ftr-472	1326	34	than	than	ADP
ftr-472	1326	35	banks	bank	NOUN
ftr-472	1326	36	.	.	PUNCT
ftr-472	1327	1	regs	regs	PROPN
ftr-472	1327	2	.	.	PUNCT
ftr-472	1328	1	§	§	PROPN
ftr-472	1328	2	1.884	1.884	NUM
ftr-472	1328	3	-	-	PUNCT
ftr-472	1328	4	4(b)(1)(v	4(b)(1)(v	NUM
ftr-472	1328	5	)	)	PUNCT
ftr-472	1328	6	,	,	PUNCT
ftr-472	1328	7	(	(	PUNCT
ftr-472	1328	8	3	3	NUM
ftr-472	1328	9	)	)	PUNCT
ftr-472	1328	10	.	.	PUNCT
ftr-472	1329	1	157	157	NUM
ftr-472	1329	2	.	.	PUNCT
ftr-472	1329	3	interest	interest	NOUN
ftr-472	1329	4	paid	pay	VERB
ftr-472	1329	5	to	to	ADP
ftr-472	1329	6	u.s	u.s	PROPN
ftr-472	1329	7	.	.	PROPN
ftr-472	1329	8	persons	person	NOUN
ftr-472	1329	9	(	(	PUNCT
ftr-472	1329	10	and	and	CCONJ
ftr-472	1329	11	to	to	ADP
ftr-472	1329	12	foreign	foreign	ADJ
ftr-472	1329	13	persons	person	NOUN
ftr-472	1329	14	in	in	ADP
ftr-472	1329	15	whose	whose	DET
ftr-472	1329	16	hands	hand	NOUN
ftr-472	1329	17	the	the	DET
ftr-472	1329	18	interest	interest	NOUN
ftr-472	1329	19	income	income	NOUN
ftr-472	1329	20	is	be	AUX
ftr-472	1329	21	eci	eci	PROPN
ftr-472	1329	22	)	)	PUNCT
ftr-472	1329	23	is	be	AUX
ftr-472	1329	24	not	not	PART
ftr-472	1329	25	subject	subject	ADJ
ftr-472	1329	26	to	to	ADP
ftr-472	1329	27	withholding	withholding	NOUN
ftr-472	1329	28	(	(	PUNCT
ftr-472	1329	29	unless	unless	SCONJ
ftr-472	1329	30	the	the	DET
ftr-472	1329	31	backup	backup	ADJ
ftr-472	1329	32	withholding	withholding	NOUN
ftr-472	1329	33	provisions	provision	NOUN
ftr-472	1329	34	of	of	ADP
ftr-472	1329	35	§	§	PROPN
ftr-472	1329	36	3406	3406	NUM
ftr-472	1329	37	apply	apply	NOUN
ftr-472	1329	38	)	)	PUNCT
ftr-472	1329	39	,	,	PUNCT
ftr-472	1329	40	while	while	SCONJ
ftr-472	1329	41	non	non	ADJ
ftr-472	1329	42	-	-	ADJ
ftr-472	1329	43	eci	eci	PROPN
ftr-472	1329	44	interest	interest	NOUN
ftr-472	1329	45	paid	pay	VERB
ftr-472	1329	46	to	to	ADP
ftr-472	1329	47	non	non	ADJ
ftr-472	1329	48	-	-	ADJ
ftr-472	1329	49	u.s	u.s	PROPN
ftr-472	1329	50	.	.	PROPN
ftr-472	1329	51	persons	person	NOUN
ftr-472	1329	52	generally	generally	ADV
ftr-472	1329	53	qualifies	qualify	VERB
ftr-472	1329	54	for	for	ADP
ftr-472	1329	55	exemption	exemption	NOUN
ftr-472	1329	56	either	either	CCONJ
ftr-472	1329	57	as	as	ADP
ftr-472	1329	58	interest	interest	NOUN
ftr-472	1329	59	on	on	ADP
ftr-472	1329	60	a	a	DET
ftr-472	1329	61	bank	bank	NOUN
ftr-472	1329	62	deposit	deposit	NOUN
ftr-472	1329	63	(	(	PUNCT
ftr-472	1329	64	under	under	ADP
ftr-472	1329	65	§	§	PROPN
ftr-472	1329	66	§	§	PROPN
ftr-472	1329	67	871(i)(2)(a	871(i)(2)(a	PROPN
ftr-472	1329	68	)	)	PUNCT
ftr-472	1329	69	and	and	CCONJ
ftr-472	1329	70	881(d	881(d	NUM
ftr-472	1329	71	)	)	PUNCT
ftr-472	1329	72	)	)	PUNCT
ftr-472	1329	73	or	or	CCONJ
ftr-472	1329	74	as	as	ADP
ftr-472	1329	75	portfolio	portfolio	NOUN
ftr-472	1329	76	interest	interest	NOUN
ftr-472	1329	77	(	(	PUNCT
ftr-472	1329	78	under	under	ADP
ftr-472	1329	79	§	§	PROPN
ftr-472	1329	80	§	§	PROPN
ftr-472	1329	81	871(h	871(h	PROPN
ftr-472	1329	82	)	)	PUNCT
ftr-472	1329	83	and	and	CCONJ
ftr-472	1329	84	881(c	881(c	NUM
ftr-472	1329	85	)	)	PUNCT
ftr-472	1329	86	)	)	PUNCT
ftr-472	1329	87	.	.	PUNCT
ftr-472	1330	1	if	if	SCONJ
ftr-472	1330	2	the	the	DET
ftr-472	1330	3	branch	branch	NOUN
ftr-472	1330	4	is	be	AUX
ftr-472	1330	5	overleveraged	overleverage	VERB
ftr-472	1330	6	,	,	PUNCT
ftr-472	1330	7	the	the	DET
ftr-472	1330	8	amount	amount	NOUN
ftr-472	1330	9	of	of	ADP
ftr-472	1330	10	deductible	deductible	ADJ
ftr-472	1330	11	interest	interest	NOUN
ftr-472	1330	12	expense	expense	NOUN
ftr-472	1330	13	will	will	AUX
ftr-472	1330	14	not	not	PART
ftr-472	1330	15	be	be	AUX
ftr-472	1330	16	materially	materially	ADV
ftr-472	1330	17	affected	affect	VERB
ftr-472	1330	18	,	,	PUNCT
ftr-472	1330	19	see	see	VERB
ftr-472	1330	20	supra	supra	PROPN
ftr-472	1330	21	note	note	PROPN
ftr-472	1330	22	96	96	NUM
ftr-472	1330	23	and	and	CCONJ
ftr-472	1330	24	accompanying	accompany	VERB
ftr-472	1330	25	text	text	NOUN
ftr-472	1330	26	,	,	PUNCT
ftr-472	1330	27	and	and	CCONJ
ftr-472	1330	28	the	the	DET
ftr-472	1330	29	amount	amount	NOUN
ftr-472	1330	30	of	of	ADP
ftr-472	1330	31	branch	branch	NOUN
ftr-472	1330	32	interest	interest	NOUN
ftr-472	1330	33	in	in	ADP
ftr-472	1330	34	excess	excess	NOUN
ftr-472	1330	35	of	of	ADP
ftr-472	1330	36	deductible	deductible	ADJ
ftr-472	1330	37	interest	interest	NOUN
ftr-472	1330	38	expense	expense	NOUN
ftr-472	1330	39	will	will	AUX
ftr-472	1330	40	not	not	PART
ftr-472	1330	41	be	be	AUX
ftr-472	1330	42	subject	subject	ADJ
ftr-472	1330	43	to	to	ADP
ftr-472	1330	44	the	the	DET
ftr-472	1330	45	blit	blit	NOUN
ftr-472	1330	46	on	on	ADP
ftr-472	1330	47	branch	branch	NOUN
ftr-472	1330	48	interest	interest	NOUN
ftr-472	1330	49	,	,	PUNCT
ftr-472	1330	50	see	see	VERB
ftr-472	1330	51	supra	supra	PROPN
ftr-472	1330	52	note	note	NOUN
ftr-472	1330	53	141	141	NUM
ftr-472	1330	54	.	.	PUNCT
ftr-472	1331	1	[	[	X
ftr-472	1331	2	vol	vol	NOUN
ftr-472	1331	3	2:1	2:1	NUM
ftr-472	1331	4	19941	19941	NUM
ftr-472	1331	5	u.s	u.s	PROPN
ftr-472	1331	6	.	.	PROPN
ftr-472	1331	7	federal	federal	PROPN
ftr-472	1331	8	income	income	NOUN
ftr-472	1331	9	taxation	taxation	NOUN
ftr-472	1331	10	of	of	ADP
ftr-472	1331	11	u.s	u.s	PROPN
ftr-472	1331	12	.	.	PROPN
ftr-472	1331	13	branches	branch	NOUN
ftr-472	1331	14	of	of	ADP
ftr-472	1331	15	foreign	foreign	ADJ
ftr-472	1331	16	banks	bank	NOUN
ftr-472	1331	17	65	65	NUM
ftr-472	1331	18	closely	closely	ADV
ftr-472	1331	19	its	its	PRON
ftr-472	1331	20	actual	actual	ADJ
ftr-472	1331	21	interest	interest	NOUN
ftr-472	1331	22	expense	expense	NOUN
ftr-472	1331	23	on	on	ADP
ftr-472	1331	24	booked	book	VERB
ftr-472	1331	25	liabilities	liability	NOUN
ftr-472	1331	26	,	,	PUNCT
ftr-472	1331	27	thereby	thereby	ADV
ftr-472	1331	28	enabling	enable	VERB
ftr-472	1331	29	the	the	DET
ftr-472	1331	30	branch	branch	NOUN
ftr-472	1331	31	to	to	PART
ftr-472	1331	32	avoid	avoid	VERB
ftr-472	1331	33	the	the	DET
ftr-472	1331	34	less	less	ADV
ftr-472	1331	35	favorable	favorable	ADJ
ftr-472	1331	36	rules	rule	NOUN
ftr-472	1331	37	that	that	PRON
ftr-472	1331	38	would	would	AUX
ftr-472	1331	39	otherwise	otherwise	ADV
ftr-472	1331	40	determine	determine	VERB
ftr-472	1331	41	its	its	PRON
ftr-472	1331	42	deduction	deduction	NOUN
ftr-472	1331	43	in	in	ADP
ftr-472	1331	44	respect	respect	NOUN
ftr-472	1331	45	of	of	ADP
ftr-472	1331	46	excess	excess	ADJ
ftr-472	1331	47	interest	interest	NOUN
ftr-472	1331	48	.	.	PUNCT
ftr-472	1331	49	'	'	PUNCT
ftr-472	1332	1	in	in	ADP
ftr-472	1332	2	any	any	DET
ftr-472	1332	3	event	event	NOUN
ftr-472	1332	4	,	,	PUNCT
ftr-472	1332	5	if	if	SCONJ
ftr-472	1332	6	the	the	DET
ftr-472	1332	7	branch	branch	NOUN
ftr-472	1332	8	is	be	AUX
ftr-472	1332	9	underleveraged	underleveraged	ADJ
ftr-472	1332	10	to	to	ADP
ftr-472	1332	11	any	any	DET
ftr-472	1332	12	extent	extent	NOUN
ftr-472	1332	13	,	,	PUNCT
ftr-472	1332	14	it	it	PRON
ftr-472	1332	15	can	can	AUX
ftr-472	1332	16	avoid	avoid	VERB
ftr-472	1332	17	bpt	bpt	NOUN
ftr-472	1332	18	liability	liability	NOUN
ftr-472	1332	19	by	by	ADP
ftr-472	1332	20	electing	elect	VERB
ftr-472	1332	21	to	to	PART
ftr-472	1332	22	reduce	reduce	VERB
ftr-472	1332	23	its	its	PRON
ftr-472	1332	24	excess	excess	ADJ
ftr-472	1332	25	liabilities	liability	NOUN
ftr-472	1332	26	,	,	PUNCT
ftr-472	1332	27	but	but	CCONJ
ftr-472	1332	28	at	at	ADP
ftr-472	1332	29	the	the	DET
ftr-472	1332	30	cost	cost	NOUN
ftr-472	1332	31	of	of	ADP
ftr-472	1332	32	forgoing	forgo	VERB
ftr-472	1332	33	an	an	DET
ftr-472	1332	34	interest	interest	NOUN
ftr-472	1332	35	deduction	deduction	NOUN
ftr-472	1332	36	on	on	ADP
ftr-472	1332	37	such	such	ADJ
ftr-472	1332	38	excess	excess	ADJ
ftr-472	1332	39	liabilities	liability	NOUN
ftr-472	1332	40	.	.	PUNCT
ftr-472	1333	1	in	in	ADP
ftr-472	1333	2	the	the	DET
ftr-472	1333	3	absence	absence	NOUN
ftr-472	1333	4	of	of	ADP
ftr-472	1333	5	treaty	treaty	NOUN
ftr-472	1333	6	protection	protection	NOUN
ftr-472	1333	7	from	from	ADP
ftr-472	1333	8	the	the	DET
ftr-472	1333	9	bpt	bpt	NOUN
ftr-472	1333	10	,	,	PUNCT
ftr-472	1333	11	such	such	DET
ftr-472	1333	12	an	an	DET
ftr-472	1333	13	election	election	NOUN
ftr-472	1333	14	usually	usually	ADV
ftr-472	1333	15	makes	make	VERB
ftr-472	1333	16	sense	sense	NOUN
ftr-472	1333	17	.	.	PUNCT
ftr-472	1333	18	'	'	PUNCT
ftr-472	1334	1	9	9	NUM
ftr-472	1334	2	in	in	ADP
ftr-472	1334	3	contrast	contrast	NOUN
ftr-472	1334	4	,	,	PUNCT
ftr-472	1334	5	if	if	SCONJ
ftr-472	1334	6	the	the	DET
ftr-472	1334	7	bank	bank	NOUN
ftr-472	1334	8	has	have	VERB
ftr-472	1334	9	treaty	treaty	NOUN
ftr-472	1334	10	protection	protection	NOUN
ftr-472	1334	11	from	from	ADP
ftr-472	1334	12	the	the	DET
ftr-472	1334	13	bpt	bpt	NOUN
ftr-472	1334	14	but	but	CCONJ
ftr-472	1334	15	not	not	PART
ftr-472	1334	16	from	from	ADP
ftr-472	1334	17	the	the	DET
ftr-472	1334	18	blit	blit	NOUN
ftr-472	1334	19	,	,	PUNCT
ftr-472	1334	20	the	the	DET
ftr-472	1334	21	election	election	NOUN
ftr-472	1334	22	is	be	AUX
ftr-472	1334	23	frequently	frequently	ADV
ftr-472	1334	24	not	not	PART
ftr-472	1334	25	advantageous.10	advantageous.10	NOUN
ftr-472	1334	26	if	if	SCONJ
ftr-472	1334	27	a	a	DET
ftr-472	1334	28	bank	bank	NOUN
ftr-472	1334	29	is	be	AUX
ftr-472	1334	30	exempt	exempt	ADJ
ftr-472	1334	31	from	from	ADP
ftr-472	1334	32	the	the	DET
ftr-472	1334	33	bpt	bpt	NOUN
ftr-472	1334	34	under	under	ADP
ftr-472	1334	35	an	an	DET
ftr-472	1334	36	income	income	NOUN
ftr-472	1334	37	tax	tax	NOUN
ftr-472	1334	38	treaty	treaty	NOUN
ftr-472	1334	39	,	,	PUNCT
ftr-472	1334	40	it	it	PRON
ftr-472	1334	41	may	may	AUX
ftr-472	1334	42	prefer	prefer	VERB
ftr-472	1334	43	to	to	PART
ftr-472	1334	44	underleverage	underleverage	VERB
ftr-472	1334	45	its	its	PRON
ftr-472	1334	46	u.s	u.s	PROPN
ftr-472	1334	47	.	.	PROPN
ftr-472	1334	48	branch	branch	NOUN
ftr-472	1334	49	and	and	CCONJ
ftr-472	1334	50	overleverage	overleverage	VERB
ftr-472	1334	51	other	other	ADJ
ftr-472	1334	52	branches	branch	NOUN
ftr-472	1334	53	.	.	PUNCT
ftr-472	1335	1	in	in	ADP
ftr-472	1335	2	that	that	DET
ftr-472	1335	3	event	event	NOUN
ftr-472	1335	4	,	,	PUNCT
ftr-472	1335	5	although	although	SCONJ
ftr-472	1335	6	the	the	DET
ftr-472	1335	7	amount	amount	NOUN
ftr-472	1335	8	of	of	ADP
ftr-472	1335	9	its	its	PRON
ftr-472	1335	10	interest	interest	NOUN
ftr-472	1335	11	expense	expense	NOUN
ftr-472	1335	12	deduction	deduction	NOUN
ftr-472	1335	13	should	should	AUX
ftr-472	1335	14	not	not	PART
ftr-472	1335	15	be	be	AUX
ftr-472	1335	16	materially	materially	ADV
ftr-472	1335	17	affected	affect	VERB
ftr-472	1335	18	under	under	ADP
ftr-472	1335	19	the	the	DET
ftr-472	1335	20	interest	interest	NOUN
ftr-472	1335	21	allocation	allocation	NOUN
ftr-472	1335	22	regulations	regulation	NOUN
ftr-472	1335	23	,	,	PUNCT
ftr-472	1335	24	'	'	PUNCT
ftr-472	1335	25	6	6	NUM
ftr-472	1335	26	the	the	DET
ftr-472	1335	27	bank	bank	NOUN
ftr-472	1335	28	might	might	AUX
ftr-472	1335	29	also	also	ADV
ftr-472	1335	30	be	be	AUX
ftr-472	1335	31	eligible	eligible	ADJ
ftr-472	1335	32	for	for	ADP
ftr-472	1335	33	an	an	DET
ftr-472	1335	34	interest	interest	NOUN
ftr-472	1335	35	deduction	deduction	NOUN
ftr-472	1335	36	,	,	PUNCT
ftr-472	1335	37	for	for	ADP
ftr-472	1335	38	foreign	foreign	ADJ
ftr-472	1335	39	tax	tax	NOUN
ftr-472	1335	40	purposes	purpose	NOUN
ftr-472	1335	41	,	,	PUNCT
ftr-472	1335	42	in	in	ADP
ftr-472	1335	43	its	its	PRON
ftr-472	1335	44	overleveraged	overleverage	VERB
ftr-472	1335	45	branches	branch	NOUN
ftr-472	1335	46	in	in	ADP
ftr-472	1335	47	respect	respect	NOUN
ftr-472	1335	48	of	of	ADP
ftr-472	1335	49	the	the	DET
ftr-472	1335	50	liabilities	liability	NOUN
ftr-472	1335	51	that	that	PRON
ftr-472	1335	52	in	in	ADP
ftr-472	1335	53	effect	effect	NOUN
ftr-472	1335	54	are	be	AUX
ftr-472	1335	55	being	be	AUX
ftr-472	1335	56	used	use	VERB
ftr-472	1335	57	to	to	PART
ftr-472	1335	58	fund	fund	VERB
ftr-472	1335	59	assets	asset	NOUN
ftr-472	1335	60	of	of	ADP
ftr-472	1335	61	the	the	DET
ftr-472	1335	62	u.s	u.s	PROPN
ftr-472	1335	63	.	.	PROPN
ftr-472	1335	64	branch	branch	NOUN
ftr-472	1335	65	.	.	PUNCT
ftr-472	1336	1	62	62	NUM
ftr-472	1337	1	v.	v.	ADP
ftr-472	1337	2	conclusion	conclusion	NOUN
ftr-472	1337	3	when	when	SCONJ
ftr-472	1337	4	banks	bank	NOUN
ftr-472	1337	5	,	,	PUNCT
ftr-472	1337	6	or	or	CCONJ
ftr-472	1337	7	other	other	ADJ
ftr-472	1337	8	businesses	business	NOUN
ftr-472	1337	9	,	,	PUNCT
ftr-472	1337	10	engage	engage	VERB
ftr-472	1337	11	in	in	ADP
ftr-472	1337	12	cross	cross	ADJ
ftr-472	1337	13	-	-	ADJ
ftr-472	1337	14	border	border	ADJ
ftr-472	1337	15	activities	activity	NOUN
ftr-472	1337	16	,	,	PUNCT
ftr-472	1337	17	each	each	PRON
ftr-472	1337	18	of	of	ADP
ftr-472	1337	19	the	the	DET
ftr-472	1337	20	foreign	foreign	ADJ
ftr-472	1337	21	jurisdictions	jurisdiction	NOUN
ftr-472	1337	22	in	in	ADP
ftr-472	1337	23	which	which	PRON
ftr-472	1337	24	they	they	PRON
ftr-472	1337	25	conduct	conduct	VERB
ftr-472	1337	26	business	business	NOUN
ftr-472	1337	27	must	must	AUX
ftr-472	1337	28	address	address	VERB
ftr-472	1337	29	158	158	NUM
ftr-472	1337	30	.	.	PUNCT
ftr-472	1338	1	see	see	VERB
ftr-472	1338	2	supra	supra	PROPN
ftr-472	1338	3	notes	note	VERB
ftr-472	1338	4	97	97	NUM
ftr-472	1338	5	and	and	CCONJ
ftr-472	1338	6	135	135	NUM
ftr-472	1338	7	.	.	PUNCT
ftr-472	1339	1	also	also	ADV
ftr-472	1339	2	,	,	PUNCT
ftr-472	1339	3	by	by	ADP
ftr-472	1339	4	minimizing	minimize	VERB
ftr-472	1339	5	the	the	DET
ftr-472	1339	6	amount	amount	NOUN
ftr-472	1339	7	of	of	ADP
ftr-472	1339	8	excess	excess	ADJ
ftr-472	1339	9	interest	interest	NOUN
ftr-472	1339	10	,	,	PUNCT
ftr-472	1339	11	a	a	DET
ftr-472	1339	12	bank	bank	NOUN
ftr-472	1339	13	with	with	ADP
ftr-472	1339	14	a	a	DET
ftr-472	1339	15	potential	potential	ADJ
ftr-472	1339	16	earnings	earning	NOUN
ftr-472	1339	17	stripping	stripping	NOUN
ftr-472	1339	18	problem	problem	NOUN
ftr-472	1339	19	can	can	AUX
ftr-472	1339	20	avoid	avoid	VERB
ftr-472	1339	21	the	the	DET
ftr-472	1339	22	adverse	adverse	ADJ
ftr-472	1339	23	effect	effect	NOUN
ftr-472	1339	24	of	of	ADP
ftr-472	1339	25	§	§	PROPN
ftr-472	1339	26	163(j	163(j	PROPN
ftr-472	1339	27	)	)	PUNCT
ftr-472	1339	28	.	.	PUNCT
ftr-472	1340	1	see	see	VERB
ftr-472	1340	2	supra	supra	PROPN
ftr-472	1340	3	note	note	PROPN
ftr-472	1340	4	143	143	NUM
ftr-472	1340	5	.	.	PROPN
ftr-472	1340	6	159	159	NUM
ftr-472	1340	7	.	.	PUNCT
ftr-472	1341	1	for	for	ADP
ftr-472	1341	2	example	example	NOUN
ftr-472	1341	3	,	,	PUNCT
ftr-472	1341	4	consider	consider	VERB
ftr-472	1341	5	the	the	DET
ftr-472	1341	6	case	case	NOUN
ftr-472	1341	7	of	of	ADP
ftr-472	1341	8	a	a	DET
ftr-472	1341	9	foreign	foreign	ADJ
ftr-472	1341	10	bank	bank	NOUN
ftr-472	1341	11	that	that	PRON
ftr-472	1341	12	experiences	experience	VERB
ftr-472	1341	13	a	a	DET
ftr-472	1341	14	reduction	reduction	NOUN
ftr-472	1341	15	in	in	ADP
ftr-472	1341	16	u.s	u.s	PROPN
ftr-472	1341	17	.	.	PROPN
ftr-472	1341	18	net	net	ADJ
ftr-472	1341	19	equity	equity	NOUN
ftr-472	1341	20	for	for	ADP
ftr-472	1341	21	the	the	DET
ftr-472	1341	22	year	year	NOUN
ftr-472	1341	23	of	of	ADP
ftr-472	1341	24	$	$	SYM
ftr-472	1341	25	100	100	NUM
ftr-472	1341	26	because	because	SCONJ
ftr-472	1341	27	it	it	PRON
ftr-472	1341	28	has	have	VERB
ftr-472	1341	29	s100	s100	PROPN
ftr-472	1341	30	of	of	ADP
ftr-472	1341	31	excess	excess	ADJ
ftr-472	1341	32	u.s	u.s	PROPN
ftr-472	1341	33	.	.	PROPN
ftr-472	1341	34	liabilities	liability	NOUN
ftr-472	1341	35	,	,	PUNCT
ftr-472	1341	36	and	and	CCONJ
ftr-472	1341	37	has	have	VERB
ftr-472	1341	38	excess	excess	ADJ
ftr-472	1341	39	interest	interest	NOUN
ftr-472	1341	40	of	of	ADP
ftr-472	1341	41	$	$	SYM
ftr-472	1341	42	10	10	NUM
ftr-472	1341	43	.	.	PUNCT
ftr-472	1342	1	as	as	ADP
ftr-472	1342	2	a	a	DET
ftr-472	1342	3	result	result	NOUN
ftr-472	1342	4	,	,	PUNCT
ftr-472	1342	5	the	the	DET
ftr-472	1342	6	bank	bank	NOUN
ftr-472	1342	7	faces	face	VERB
ftr-472	1342	8	a	a	DET
ftr-472	1342	9	potential	potential	ADJ
ftr-472	1342	10	bpt	bpt	NOUN
ftr-472	1342	11	of	of	ADP
ftr-472	1342	12	530	530	NUM
ftr-472	1342	13	(	(	PUNCT
ftr-472	1342	14	30	30	NUM
ftr-472	1342	15	%	%	NOUN
ftr-472	1342	16	of	of	ADP
ftr-472	1342	17	s100	s100	PROPN
ftr-472	1342	18	)	)	PUNCT
ftr-472	1342	19	,	,	PUNCT
ftr-472	1342	20	as	as	ADV
ftr-472	1342	21	well	well	ADV
ftr-472	1342	22	as	as	ADP
ftr-472	1342	23	blit	blit	NOUN
ftr-472	1342	24	of	of	ADP
ftr-472	1342	25	s.45	s.45	X
ftr-472	1342	26	(	(	PUNCT
ftr-472	1342	27	30	30	NUM
ftr-472	1342	28	%	%	NOUN
ftr-472	1342	29	of	of	ADP
ftr-472	1342	30	15	15	NUM
ftr-472	1342	31	%	%	NOUN
ftr-472	1342	32	of	of	ADP
ftr-472	1342	33	510	510	NUM
ftr-472	1342	34	)	)	PUNCT
ftr-472	1342	35	.	.	PUNCT
ftr-472	1343	1	however	however	ADV
ftr-472	1343	2	,	,	PUNCT
ftr-472	1343	3	the	the	DET
ftr-472	1343	4	bank	bank	NOUN
ftr-472	1343	5	may	may	AUX
ftr-472	1343	6	claim	claim	VERB
ftr-472	1343	7	an	an	DET
ftr-472	1343	8	interest	interest	NOUN
ftr-472	1343	9	deduction	deduction	NOUN
ftr-472	1343	10	of	of	ADP
ftr-472	1343	11	$	$	SYM
ftr-472	1343	12	10	10	NUM
ftr-472	1343	13	on	on	ADP
ftr-472	1343	14	the	the	DET
ftr-472	1343	15	excess	excess	ADJ
ftr-472	1343	16	liabilities	liability	NOUN
ftr-472	1343	17	,	,	PUNCT
ftr-472	1343	18	which	which	PRON
ftr-472	1343	19	results	result	VERB
ftr-472	1343	20	in	in	ADP
ftr-472	1343	21	53.50	53.50	NUM
ftr-472	1343	22	in	in	ADP
ftr-472	1343	23	tax	tax	NOUN
ftr-472	1343	24	savings	saving	NOUN
ftr-472	1343	25	.	.	PUNCT
ftr-472	1344	1	thus	thus	ADV
ftr-472	1344	2	,	,	PUNCT
ftr-472	1344	3	the	the	DET
ftr-472	1344	4	bank	bank	NOUN
ftr-472	1344	5	has	have	VERB
ftr-472	1344	6	a	a	DET
ftr-472	1344	7	net	net	ADJ
ftr-472	1344	8	additional	additional	ADJ
ftr-472	1344	9	tax	tax	NOUN
ftr-472	1344	10	liability	liability	NOUN
ftr-472	1344	11	of	of	ADP
ftr-472	1344	12	$	$	SYM
ftr-472	1344	13	26.95	26.95	NUM
ftr-472	1344	14	as	as	ADP
ftr-472	1344	15	a	a	DET
ftr-472	1344	16	result	result	NOUN
ftr-472	1344	17	of	of	ADP
ftr-472	1344	18	the	the	DET
ftr-472	1344	19	$	$	SYM
ftr-472	1344	20	100	100	NUM
ftr-472	1344	21	of	of	ADP
ftr-472	1344	22	excess	excess	ADJ
ftr-472	1344	23	liabilities	liability	NOUN
ftr-472	1344	24	.	.	PUNCT
ftr-472	1345	1	if	if	SCONJ
ftr-472	1345	2	the	the	DET
ftr-472	1345	3	bank	bank	NOUN
ftr-472	1345	4	makes	make	VERB
ftr-472	1345	5	the	the	DET
ftr-472	1345	6	election	election	NOUN
ftr-472	1345	7	to	to	PART
ftr-472	1345	8	reduce	reduce	VERB
ftr-472	1345	9	excess	excess	ADJ
ftr-472	1345	10	u.s	u.s	PROPN
ftr-472	1345	11	.	.	PROPN
ftr-472	1345	12	liabilities	liability	NOUN
ftr-472	1345	13	,	,	PUNCT
ftr-472	1345	14	it	it	PRON
ftr-472	1345	15	avoids	avoid	VERB
ftr-472	1345	16	this	this	DET
ftr-472	1345	17	$	$	SYM
ftr-472	1345	18	26.95	26.95	NUM
ftr-472	1345	19	of	of	ADP
ftr-472	1345	20	net	net	ADJ
ftr-472	1345	21	additional	additional	ADJ
ftr-472	1345	22	tax	tax	NOUN
ftr-472	1345	23	liability	liability	NOUN
ftr-472	1345	24	.	.	PUNCT
ftr-472	1346	1	160	160	NUM
ftr-472	1346	2	.	.	X
ftr-472	1347	1	for	for	ADP
ftr-472	1347	2	example	example	NOUN
ftr-472	1347	3	,	,	PUNCT
ftr-472	1347	4	under	under	ADP
ftr-472	1347	5	the	the	DET
ftr-472	1347	6	facts	fact	NOUN
ftr-472	1347	7	set	set	VERB
ftr-472	1347	8	out	out	ADP
ftr-472	1347	9	in	in	ADP
ftr-472	1347	10	the	the	DET
ftr-472	1347	11	preceding	precede	VERB
ftr-472	1347	12	note	note	NOUN
ftr-472	1347	13	,	,	PUNCT
ftr-472	1347	14	the	the	DET
ftr-472	1347	15	foreign	foreign	ADJ
ftr-472	1347	16	bank	bank	NOUN
ftr-472	1347	17	is	be	AUX
ftr-472	1347	18	potentially	potentially	ADV
ftr-472	1347	19	subject	subject	ADJ
ftr-472	1347	20	to	to	ADP
ftr-472	1347	21	a	a	DET
ftr-472	1347	22	blit	blit	NOUN
ftr-472	1347	23	of	of	ADP
ftr-472	1347	24	5.45	5.45	NUM
ftr-472	1347	25	,	,	PUNCT
ftr-472	1347	26	but	but	CCONJ
ftr-472	1347	27	the	the	DET
ftr-472	1347	28	interest	interest	NOUN
ftr-472	1347	29	deduction	deduction	NOUN
ftr-472	1347	30	is	be	AUX
ftr-472	1347	31	worth	worth	ADJ
ftr-472	1347	32	s3.50	s3.50	PROPN
ftr-472	1347	33	.	.	PUNCT
ftr-472	1348	1	thus	thus	ADV
ftr-472	1348	2	,	,	PUNCT
ftr-472	1348	3	the	the	DET
ftr-472	1348	4	bank	bank	NOUN
ftr-472	1348	5	is	be	AUX
ftr-472	1348	6	better	well	ADJ
ftr-472	1348	7	off	off	ADP
ftr-472	1348	8	incurring	incur	VERB
ftr-472	1348	9	the	the	DET
ftr-472	1348	10	blit	blit	NOUN
ftr-472	1348	11	tax	tax	NOUN
ftr-472	1348	12	if	if	SCONJ
ftr-472	1348	13	it	it	PRON
ftr-472	1348	14	can	can	AUX
ftr-472	1348	15	utilize	utilize	VERB
ftr-472	1348	16	the	the	DET
ftr-472	1348	17	interest	interest	NOUN
ftr-472	1348	18	deduction	deduction	NOUN
ftr-472	1348	19	.	.	PUNCT
ftr-472	1349	1	161	161	NUM
ftr-472	1349	2	.	.	PUNCT
ftr-472	1350	1	however	however	ADV
ftr-472	1350	2	,	,	PUNCT
ftr-472	1350	3	the	the	DET
ftr-472	1350	4	amount	amount	NOUN
ftr-472	1350	5	of	of	ADP
ftr-472	1350	6	deductible	deductible	ADJ
ftr-472	1350	7	interest	interest	NOUN
ftr-472	1350	8	expense	expense	NOUN
ftr-472	1350	9	in	in	ADP
ftr-472	1350	10	excess	excess	NOUN
ftr-472	1350	11	of	of	ADP
ftr-472	1350	12	the	the	DET
ftr-472	1350	13	interest	interest	NOUN
ftr-472	1350	14	expense	expense	NOUN
ftr-472	1350	15	properly	properly	ADV
ftr-472	1350	16	shown	show	VERB
ftr-472	1350	17	on	on	ADP
ftr-472	1350	18	the	the	DET
ftr-472	1350	19	books	book	NOUN
ftr-472	1350	20	of	of	ADP
ftr-472	1350	21	the	the	DET
ftr-472	1350	22	branch	branch	NOUN
ftr-472	1350	23	is	be	AUX
ftr-472	1350	24	determined	determine	VERB
ftr-472	1350	25	under	under	ADP
ftr-472	1350	26	the	the	DET
ftr-472	1350	27	special	special	ADJ
ftr-472	1350	28	,	,	PUNCT
ftr-472	1350	29	less	less	ADV
ftr-472	1350	30	favorable	favorable	ADJ
ftr-472	1350	31	,	,	PUNCT
ftr-472	1350	32	rules	rule	NOUN
ftr-472	1350	33	described	describe	VERB
ftr-472	1350	34	supra	supra	PROPN
ftr-472	1350	35	notes	note	VERB
ftr-472	1350	36	97	97	NUM
ftr-472	1350	37	and	and	CCONJ
ftr-472	1350	38	135	135	NUM
ftr-472	1350	39	.	.	NOUN
ftr-472	1350	40	162	162	NUM
ftr-472	1350	41	.	.	PUNCT
ftr-472	1351	1	the	the	DET
ftr-472	1351	2	efficacy	efficacy	NOUN
ftr-472	1351	3	of	of	ADP
ftr-472	1351	4	this	this	DET
ftr-472	1351	5	technique	technique	NOUN
ftr-472	1351	6	for	for	ADP
ftr-472	1351	7	claiming	claim	VERB
ftr-472	1351	8	a	a	DET
ftr-472	1351	9	duplicate	duplicate	ADJ
ftr-472	1351	10	deduction	deduction	NOUN
ftr-472	1351	11	for	for	ADP
ftr-472	1351	12	interest	interest	NOUN
ftr-472	1351	13	expense	expense	NOUN
ftr-472	1351	14	depends	depend	VERB
ftr-472	1351	15	on	on	ADP
ftr-472	1351	16	a	a	DET
ftr-472	1351	17	number	number	NOUN
ftr-472	1351	18	of	of	ADP
ftr-472	1351	19	u.s	u.s	PROPN
ftr-472	1351	20	.	.	PROPN
ftr-472	1351	21	and	and	CCONJ
ftr-472	1351	22	foreign	foreign	ADJ
ftr-472	1351	23	tax	tax	NOUN
ftr-472	1351	24	(	(	PUNCT
ftr-472	1351	25	as	as	ADV
ftr-472	1351	26	well	well	ADV
ftr-472	1351	27	as	as	ADP
ftr-472	1351	28	other	other	ADJ
ftr-472	1351	29	legal	legal	ADJ
ftr-472	1351	30	)	)	PUNCT
ftr-472	1351	31	considerations	consideration	NOUN
ftr-472	1351	32	.	.	PUNCT
ftr-472	1352	1	for	for	ADP
ftr-472	1352	2	example	example	NOUN
ftr-472	1352	3	,	,	PUNCT
ftr-472	1352	4	a	a	DET
ftr-472	1352	5	bank	bank	NOUN
ftr-472	1352	6	may	may	AUX
ftr-472	1352	7	be	be	AUX
ftr-472	1352	8	constrained	constrain	VERB
ftr-472	1352	9	as	as	ADP
ftr-472	1352	10	to	to	ADP
ftr-472	1352	11	how	how	SCONJ
ftr-472	1352	12	much	much	ADJ
ftr-472	1352	13	leverage	leverage	NOUN
ftr-472	1352	14	it	it	PRON
ftr-472	1352	15	can	can	AUX
ftr-472	1352	16	place	place	VERB
ftr-472	1352	17	on	on	ADP
ftr-472	1352	18	a	a	DET
ftr-472	1352	19	particular	particular	ADJ
ftr-472	1352	20	branch	branch	NOUN
ftr-472	1352	21	,	,	PUNCT
ftr-472	1352	22	for	for	ADP
ftr-472	1352	23	tax	tax	NOUN
ftr-472	1352	24	or	or	CCONJ
ftr-472	1352	25	regulatory	regulatory	ADJ
ftr-472	1352	26	purposes	purpose	NOUN
ftr-472	1352	27	,	,	PUNCT
ftr-472	1352	28	or	or	CCONJ
ftr-472	1352	29	it	it	PRON
ftr-472	1352	30	may	may	AUX
ftr-472	1352	31	be	be	AUX
ftr-472	1352	32	required	require	VERB
ftr-472	1352	33	to	to	PART
ftr-472	1352	34	offset	offset	VERB
ftr-472	1352	35	the	the	DET
ftr-472	1352	36	increased	increase	VERB
ftr-472	1352	37	interest	interest	NOUN
ftr-472	1352	38	expense	expense	NOUN
ftr-472	1352	39	attributable	attributable	ADJ
ftr-472	1352	40	to	to	ADP
ftr-472	1352	41	the	the	DET
ftr-472	1352	42	overleveraging	overleveraging	NOUN
ftr-472	1352	43	of	of	ADP
ftr-472	1352	44	a	a	DET
ftr-472	1352	45	foreign	foreign	ADJ
ftr-472	1352	46	branch	branch	NOUN
ftr-472	1352	47	with	with	ADP
ftr-472	1352	48	interest	interest	NOUN
ftr-472	1352	49	income	income	NOUN
ftr-472	1352	50	on	on	ADP
ftr-472	1352	51	interbranch	interbranch	NOUN
ftr-472	1352	52	loans	loan	NOUN
ftr-472	1352	53	.	.	PUNCT
ftr-472	1353	1	the	the	DET
ftr-472	1353	2	blit	blit	NOUN
ftr-472	1353	3	should	should	AUX
ftr-472	1353	4	also	also	ADV
ftr-472	1353	5	be	be	AUX
ftr-472	1353	6	taken	take	VERB
ftr-472	1353	7	into	into	ADP
ftr-472	1353	8	account	account	NOUN
ftr-472	1353	9	in	in	ADP
ftr-472	1353	10	determining	determine	VERB
ftr-472	1353	11	the	the	DET
ftr-472	1353	12	net	net	ADJ
ftr-472	1353	13	benefit	benefit	NOUN
ftr-472	1353	14	from	from	ADP
ftr-472	1353	15	such	such	DET
ftr-472	1353	16	a	a	DET
ftr-472	1353	17	technique	technique	NOUN
ftr-472	1353	18	(	(	PUNCT
ftr-472	1353	19	although	although	SCONJ
ftr-472	1353	20	,	,	PUNCT
ftr-472	1353	21	as	as	SCONJ
ftr-472	1353	22	indicated	indicate	VERB
ftr-472	1353	23	above	above	ADV
ftr-472	1353	24	,	,	PUNCT
ftr-472	1353	25	the	the	DET
ftr-472	1353	26	maximum	maximum	ADJ
ftr-472	1353	27	blit	blit	NOUN
ftr-472	1353	28	should	should	AUX
ftr-472	1353	29	be	be	AUX
ftr-472	1353	30	only	only	ADV
ftr-472	1353	31	4.5	4.5	NUM
ftr-472	1353	32	%	%	NOUN
ftr-472	1353	33	)	)	PUNCT
ftr-472	1353	34	,	,	PUNCT
ftr-472	1353	35	as	as	SCONJ
ftr-472	1353	36	should	should	AUX
ftr-472	1353	37	the	the	DET
ftr-472	1353	38	earnings	earning	NOUN
ftr-472	1353	39	stripping	strip	VERB
ftr-472	1353	40	rules	rule	NOUN
ftr-472	1353	41	.	.	PUNCT
ftr-472	1354	1	see	see	VERB
ftr-472	1354	2	supra	supra	PROPN
ftr-472	1354	3	note	note	PROPN
ftr-472	1354	4	143	143	PROPN
ftr-472	1354	5	.	.	PUNCT
ftr-472	1355	1	florida	florida	PROPN
ftr-472	1355	2	tax	tax	PROPN
ftr-472	1355	3	review	review	NOUN
ftr-472	1355	4	the	the	DET
ftr-472	1355	5	questions	question	NOUN
ftr-472	1355	6	of	of	ADP
ftr-472	1355	7	when	when	SCONJ
ftr-472	1355	8	,	,	PUNCT
ftr-472	1355	9	to	to	ADP
ftr-472	1355	10	what	what	DET
ftr-472	1355	11	extent	extent	NOUN
ftr-472	1355	12	,	,	PUNCT
ftr-472	1355	13	and	and	CCONJ
ftr-472	1355	14	how	how	SCONJ
ftr-472	1355	15	to	to	PART
ftr-472	1355	16	tax	tax	VERB
ftr-472	1355	17	the	the	DET
ftr-472	1355	18	profits	profit	NOUN
ftr-472	1355	19	attributable	attributable	ADJ
ftr-472	1355	20	to	to	ADP
ftr-472	1355	21	the	the	DET
ftr-472	1355	22	activities	activity	NOUN
ftr-472	1355	23	relating	relate	VERB
ftr-472	1355	24	to	to	ADP
ftr-472	1355	25	the	the	DET
ftr-472	1355	26	taxing	tax	VERB
ftr-472	1355	27	jurisdiction	jurisdiction	NOUN
ftr-472	1355	28	.	.	PUNCT
ftr-472	1356	1	different	different	ADJ
ftr-472	1356	2	tax	tax	NOUN
ftr-472	1356	3	systems	system	NOUN
ftr-472	1356	4	take	take	VERB
ftr-472	1356	5	different	different	ADJ
ftr-472	1356	6	approaches	approach	NOUN
ftr-472	1356	7	to	to	ADP
ftr-472	1356	8	these	these	DET
ftr-472	1356	9	questions	question	NOUN
ftr-472	1356	10	.	.	PUNCT
ftr-472	1357	1	many	many	ADJ
ftr-472	1357	2	tax	tax	NOUN
ftr-472	1357	3	systems	system	NOUN
ftr-472	1357	4	subject	subject	VERB
ftr-472	1357	5	a	a	DET
ftr-472	1357	6	foreign	foreign	ADJ
ftr-472	1357	7	bank	bank	NOUN
ftr-472	1357	8	to	to	ADP
ftr-472	1357	9	net	net	ADJ
ftr-472	1357	10	income	income	NOUN
ftr-472	1357	11	taxation	taxation	NOUN
ftr-472	1357	12	only	only	ADV
ftr-472	1357	13	when	when	SCONJ
ftr-472	1357	14	the	the	DET
ftr-472	1357	15	bank	bank	NOUN
ftr-472	1357	16	has	have	VERB
ftr-472	1357	17	a	a	DET
ftr-472	1357	18	permanent	permanent	ADJ
ftr-472	1357	19	establishment	establishment	NOUN
ftr-472	1357	20	,	,	PUNCT
ftr-472	1357	21	or	or	CCONJ
ftr-472	1357	22	branch	branch	NOUN
ftr-472	1357	23	,	,	PUNCT
ftr-472	1357	24	in	in	ADP
ftr-472	1357	25	the	the	DET
ftr-472	1357	26	taxing	tax	VERB
ftr-472	1357	27	jurisdiction	jurisdiction	NOUN
ftr-472	1357	28	.	.	PUNCT
ftr-472	1358	1	once	once	ADV
ftr-472	1358	2	this	this	DET
ftr-472	1358	3	threshold	threshold	NOUN
ftr-472	1358	4	is	be	AUX
ftr-472	1358	5	crossed	cross	VERB
ftr-472	1358	6	,	,	PUNCT
ftr-472	1358	7	these	these	DET
ftr-472	1358	8	tax	tax	NOUN
ftr-472	1358	9	systems	system	NOUN
ftr-472	1358	10	generally	generally	ADV
ftr-472	1358	11	treat	treat	VERB
ftr-472	1358	12	the	the	DET
ftr-472	1358	13	branch	branch	NOUN
ftr-472	1358	14	as	as	ADP
ftr-472	1358	15	a	a	DET
ftr-472	1358	16	separate	separate	ADJ
ftr-472	1358	17	entity	entity	NOUN
ftr-472	1358	18	for	for	ADP
ftr-472	1358	19	purposes	purpose	NOUN
ftr-472	1358	20	of	of	ADP
ftr-472	1358	21	determining	determine	VERB
ftr-472	1358	22	tax	tax	NOUN
ftr-472	1358	23	liability	liability	NOUN
ftr-472	1358	24	.	.	PUNCT
ftr-472	1359	1	under	under	ADP
ftr-472	1359	2	these	these	DET
ftr-472	1359	3	tax	tax	NOUN
ftr-472	1359	4	systems	system	NOUN
ftr-472	1359	5	,	,	PUNCT
ftr-472	1359	6	the	the	DET
ftr-472	1359	7	taxable	taxable	ADJ
ftr-472	1359	8	profit	profit	NOUN
ftr-472	1359	9	of	of	ADP
ftr-472	1359	10	a	a	DET
ftr-472	1359	11	foreign	foreign	ADJ
ftr-472	1359	12	bank	bank	NOUN
ftr-472	1359	13	's	's	PART
ftr-472	1359	14	local	local	ADJ
ftr-472	1359	15	branch	branch	NOUN
ftr-472	1359	16	generally	generally	ADV
ftr-472	1359	17	is	be	AUX
ftr-472	1359	18	determined	determine	VERB
ftr-472	1359	19	by	by	ADP
ftr-472	1359	20	taking	take	VERB
ftr-472	1359	21	into	into	ADP
ftr-472	1359	22	account	account	NOUN
ftr-472	1359	23	the	the	DET
ftr-472	1359	24	gross	gross	ADJ
ftr-472	1359	25	income	income	NOUN
ftr-472	1359	26	and	and	CCONJ
ftr-472	1359	27	expenses	expense	NOUN
ftr-472	1359	28	properly	properly	ADV
ftr-472	1359	29	shown	show	VERB
ftr-472	1359	30	on	on	ADP
ftr-472	1359	31	the	the	DET
ftr-472	1359	32	books	book	NOUN
ftr-472	1359	33	of	of	ADP
ftr-472	1359	34	the	the	DET
ftr-472	1359	35	branch	branch	NOUN
ftr-472	1359	36	,	,	PUNCT
ftr-472	1359	37	including	include	VERB
ftr-472	1359	38	income	income	NOUN
ftr-472	1359	39	and	and	CCONJ
ftr-472	1359	40	expenses	expense	NOUN
ftr-472	1359	41	(	(	PUNCT
ftr-472	1359	42	e.g.	e.g.	ADV
ftr-472	1359	43	,	,	PUNCT
ftr-472	1359	44	interest	interest	NOUN
ftr-472	1359	45	)	)	PUNCT
ftr-472	1359	46	arising	arise	VERB
ftr-472	1359	47	from	from	ADP
ftr-472	1359	48	transactions	transaction	NOUN
ftr-472	1359	49	with	with	ADP
ftr-472	1359	50	other	other	ADJ
ftr-472	1359	51	branches	branch	NOUN
ftr-472	1359	52	of	of	ADP
ftr-472	1359	53	the	the	DET
ftr-472	1359	54	bank	bank	NOUN
ftr-472	1359	55	(	(	PUNCT
ftr-472	1359	56	so	so	ADV
ftr-472	1359	57	long	long	ADV
ftr-472	1359	58	as	as	SCONJ
ftr-472	1359	59	those	those	DET
ftr-472	1359	60	transactions	transaction	NOUN
ftr-472	1359	61	are	be	AUX
ftr-472	1359	62	entered	enter	VERB
ftr-472	1359	63	into	into	ADP
ftr-472	1359	64	on	on	ADP
ftr-472	1359	65	an	an	DET
ftr-472	1359	66	arm	arm	NOUN
ftr-472	1359	67	's	's	PART
ftr-472	1359	68	length	length	NOUN
ftr-472	1359	69	basis	basis	NOUN
ftr-472	1359	70	)	)	PUNCT
ftr-472	1359	71	.	.	PUNCT
ftr-472	1360	1	the	the	DET
ftr-472	1360	2	oecd	oecd	PROPN
ftr-472	1360	3	model	model	PROPN
ftr-472	1360	4	tax	tax	NOUN
ftr-472	1360	5	treaty	treaty	NOUN
ftr-472	1360	6	provisions	provision	NOUN
ftr-472	1360	7	dealing	deal	VERB
ftr-472	1360	8	with	with	ADP
ftr-472	1360	9	permanent	permanent	ADJ
ftr-472	1360	10	establishment	establishment	NOUN
ftr-472	1360	11	and	and	CCONJ
ftr-472	1360	12	business	business	NOUN
ftr-472	1360	13	profits	profit	NOUN
ftr-472	1360	14	reflect	reflect	VERB
ftr-472	1360	15	this	this	DET
ftr-472	1360	16	approach	approach	NOUN
ftr-472	1360	17	.	.	PUNCT
ftr-472	1361	1	63	63	NUM
ftr-472	1361	2	the	the	DET
ftr-472	1361	3	code	code	NOUN
ftr-472	1361	4	and	and	CCONJ
ftr-472	1361	5	regulations	regulation	NOUN
ftr-472	1361	6	take	take	VERB
ftr-472	1361	7	a	a	DET
ftr-472	1361	8	different	different	ADJ
ftr-472	1361	9	approach	approach	NOUN
ftr-472	1361	10	,	,	PUNCT
ftr-472	1361	11	both	both	PRON
ftr-472	1361	12	to	to	ADP
ftr-472	1361	13	the	the	DET
ftr-472	1361	14	question	question	NOUN
ftr-472	1361	15	of	of	ADP
ftr-472	1361	16	the	the	DET
ftr-472	1361	17	threshold	threshold	NOUN
ftr-472	1361	18	of	of	ADP
ftr-472	1361	19	taxation	taxation	NOUN
ftr-472	1361	20	and	and	CCONJ
ftr-472	1361	21	the	the	DET
ftr-472	1361	22	determination	determination	NOUN
ftr-472	1361	23	of	of	ADP
ftr-472	1361	24	taxable	taxable	ADJ
ftr-472	1361	25	income	income	NOUN
ftr-472	1361	26	.	.	PUNCT
ftr-472	1362	1	the	the	DET
ftr-472	1362	2	threshold-"engaged	threshold-"engage	VERB
ftr-472	1362	3	in	in	ADP
ftr-472	1362	4	a	a	DET
ftr-472	1362	5	trade	trade	NOUN
ftr-472	1362	6	or	or	CCONJ
ftr-472	1362	7	business	business	NOUN
ftr-472	1362	8	within	within	ADP
ftr-472	1362	9	the	the	DET
ftr-472	1362	10	united	united	PROPN
ftr-472	1362	11	states"-clearly	states"-clearly	ADV
ftr-472	1362	12	is	be	AUX
ftr-472	1362	13	lower	low	ADJ
ftr-472	1362	14	than	than	ADP
ftr-472	1362	15	having	have	VERB
ftr-472	1362	16	a	a	DET
ftr-472	1362	17	permanent	permanent	ADJ
ftr-472	1362	18	establishment	establishment	NOUN
ftr-472	1362	19	and	and	CCONJ
ftr-472	1362	20	does	do	AUX
ftr-472	1362	21	not	not	PART
ftr-472	1362	22	require	require	VERB
ftr-472	1362	23	the	the	DET
ftr-472	1362	24	existence	existence	NOUN
ftr-472	1362	25	of	of	ADP
ftr-472	1362	26	a	a	DET
ftr-472	1362	27	formal	formal	ADJ
ftr-472	1362	28	branch	branch	NOUN
ftr-472	1362	29	or	or	CCONJ
ftr-472	1362	30	permanent	permanent	ADJ
ftr-472	1362	31	establishment	establishment	NOUN
ftr-472	1362	32	.	.	PUNCT
ftr-472	1363	1	the	the	DET
ftr-472	1363	2	basis	basis	NOUN
ftr-472	1363	3	of	of	ADP
ftr-472	1363	4	taxation	taxation	NOUN
ftr-472	1363	5	-	-	PUNCT
ftr-472	1363	6	income	income	NOUN
ftr-472	1363	7	effectively	effectively	ADV
ftr-472	1363	8	connected	connect	VERB
ftr-472	1363	9	with	with	ADP
ftr-472	1363	10	the	the	DET
ftr-472	1363	11	conduct	conduct	NOUN
ftr-472	1363	12	of	of	ADP
ftr-472	1363	13	a	a	DET
ftr-472	1363	14	u.s	u.s	PROPN
ftr-472	1363	15	.	.	PROPN
ftr-472	1363	16	trade	trade	PROPN
ftr-472	1363	17	or	or	CCONJ
ftr-472	1363	18	business	business	NOUN
ftr-472	1363	19	-	-	PUNCT
ftr-472	1363	20	logically	logically	ADV
ftr-472	1363	21	follows	follow	VERB
ftr-472	1363	22	from	from	ADP
ftr-472	1363	23	this	this	DET
ftr-472	1363	24	threshold	threshold	NOUN
ftr-472	1363	25	.	.	PUNCT
ftr-472	1364	1	as	as	SCONJ
ftr-472	1364	2	discussed	discuss	VERB
ftr-472	1364	3	in	in	ADP
ftr-472	1364	4	part	part	NOUN
ftr-472	1364	5	hi	hi	INTJ
ftr-472	1364	6	above	above	ADV
ftr-472	1364	7	,	,	PUNCT
ftr-472	1364	8	eci	eci	PROPN
ftr-472	1364	9	is	be	AUX
ftr-472	1364	10	determined	determine	VERB
ftr-472	1364	11	under	under	ADP
ftr-472	1364	12	certain	certain	ADJ
ftr-472	1364	13	straightforward	straightforward	ADJ
ftr-472	1364	14	rules	rule	NOUN
ftr-472	1364	15	,	,	PUNCT
ftr-472	1364	16	based	base	VERB
ftr-472	1364	17	on	on	ADP
ftr-472	1364	18	the	the	DET
ftr-472	1364	19	source	source	NOUN
ftr-472	1364	20	and	and	CCONJ
ftr-472	1364	21	category	category	NOUN
ftr-472	1364	22	of	of	ADP
ftr-472	1364	23	income	income	NOUN
ftr-472	1364	24	.	.	PUNCT
ftr-472	1365	1	similarly	similarly	ADV
ftr-472	1365	2	,	,	PUNCT
ftr-472	1365	3	as	as	SCONJ
ftr-472	1365	4	discussed	discuss	VERB
ftr-472	1365	5	in	in	ADP
ftr-472	1365	6	part	part	NOUN
ftr-472	1365	7	iii	iii	NOUN
ftr-472	1365	8	above	above	ADV
ftr-472	1365	9	,	,	PUNCT
ftr-472	1365	10	expenses	expense	NOUN
ftr-472	1365	11	are	be	AUX
ftr-472	1365	12	taken	take	VERB
ftr-472	1365	13	into	into	ADP
ftr-472	1365	14	account	account	NOUN
ftr-472	1365	15	to	to	ADP
ftr-472	1365	16	the	the	DET
ftr-472	1365	17	extent	extent	NOUN
ftr-472	1365	18	they	they	PRON
ftr-472	1365	19	are	be	AUX
ftr-472	1365	20	connected	connect	VERB
ftr-472	1365	21	with	with	ADP
ftr-472	1365	22	eci	eci	PROPN
ftr-472	1365	23	.	.	PUNCT
ftr-472	1366	1	simply	simply	ADV
ftr-472	1366	2	stated	state	VERB
ftr-472	1366	3	,	,	PUNCT
ftr-472	1366	4	the	the	DET
ftr-472	1366	5	u.s	u.s	PROPN
ftr-472	1366	6	.	.	PROPN
ftr-472	1366	7	tax	tax	NOUN
ftr-472	1366	8	rules	rule	NOUN
ftr-472	1366	9	relating	relate	VERB
ftr-472	1366	10	to	to	ADP
ftr-472	1366	11	foreign	foreign	ADJ
ftr-472	1366	12	banks	bank	NOUN
ftr-472	1366	13	are	be	AUX
ftr-472	1366	14	eci	eci	PROPN
ftr-472	1366	15	-	-	PUNCT
ftr-472	1366	16	based	base	VERB
ftr-472	1366	17	,	,	PUNCT
ftr-472	1366	18	not	not	PART
ftr-472	1366	19	branch	branch	NOUN
ftr-472	1366	20	-	-	PUNCT
ftr-472	1366	21	balance	balance	NOUN
ftr-472	1366	22	sheet	sheet	NOUN
ftr-472	1366	23	based	base	VERB
ftr-472	1366	24	.	.	PUNCT
ftr-472	1367	1	significantly	significantly	ADV
ftr-472	1367	2	,	,	PUNCT
ftr-472	1367	3	although	although	SCONJ
ftr-472	1367	4	the	the	DET
ftr-472	1367	5	permanent	permanent	ADJ
ftr-472	1367	6	establishment	establishment	NOUN
ftr-472	1367	7	and	and	CCONJ
ftr-472	1367	8	business	business	NOUN
ftr-472	1367	9	profits	profit	NOUN
ftr-472	1367	10	provisions	provision	NOUN
ftr-472	1367	11	of	of	ADP
ftr-472	1367	12	u.s	u.s	PROPN
ftr-472	1367	13	.	.	PROPN
ftr-472	1367	14	income	income	NOUN
ftr-472	1367	15	tax	tax	NOUN
ftr-472	1367	16	treaties	treaty	NOUN
ftr-472	1367	17	raise	raise	VERB
ftr-472	1367	18	the	the	DET
ftr-472	1367	19	threshold	threshold	NOUN
ftr-472	1367	20	of	of	ADP
ftr-472	1367	21	taxation	taxation	NOUN
ftr-472	1367	22	of	of	ADP
ftr-472	1367	23	foreign	foreign	ADJ
ftr-472	1367	24	businesses	business	NOUN
ftr-472	1367	25	from	from	ADP
ftr-472	1367	26	"	"	PUNCT
ftr-472	1367	27	engaged	engage	VERB
ftr-472	1367	28	in	in	ADP
ftr-472	1367	29	a	a	DET
ftr-472	1367	30	u.s	u.s	PROPN
ftr-472	1367	31	.	.	PROPN
ftr-472	1367	32	trade	trade	PROPN
ftr-472	1367	33	or	or	CCONJ
ftr-472	1367	34	business	business	NOUN
ftr-472	1367	35	"	"	PUNCT
ftr-472	1367	36	to	to	ADP
ftr-472	1367	37	having	have	VERB
ftr-472	1367	38	a	a	DET
ftr-472	1367	39	permanent	permanent	ADJ
ftr-472	1367	40	establishment	establishment	NOUN
ftr-472	1367	41	,	,	PUNCT
ftr-472	1367	42	the	the	DET
ftr-472	1367	43	irs	irs	PROPN
ftr-472	1367	44	does	do	AUX
ftr-472	1367	45	not	not	PART
ftr-472	1367	46	interpret	interpret	VERB
ftr-472	1367	47	these	these	DET
ftr-472	1367	48	provisions	provision	NOUN
ftr-472	1367	49	as	as	ADP
ftr-472	1367	50	supplanting	supplant	VERB
ftr-472	1367	51	the	the	DET
ftr-472	1367	52	eci	eci	PROPN
ftr-472	1367	53	-	-	PUNCT
ftr-472	1367	54	based	base	VERB
ftr-472	1367	55	system	system	NOUN
ftr-472	1367	56	with	with	ADP
ftr-472	1367	57	a	a	DET
ftr-472	1367	58	branch	branch	NOUN
ftr-472	1367	59	-	-	PUNCT
ftr-472	1367	60	balance	balance	NOUN
ftr-472	1367	61	sheet	sheet	NOUN
ftr-472	1367	62	/	/	SYM
ftr-472	1367	63	separate	separate	ADJ
ftr-472	1367	64	entitybased	entitybase	VERB
ftr-472	1367	65	system	system	NOUN
ftr-472	1367	66	.	.	PUNCT
ftr-472	1368	1	tax	tax	NOUN
ftr-472	1368	2	treaties	treaty	NOUN
ftr-472	1368	3	typically	typically	ADV
ftr-472	1368	4	state	state	VERB
ftr-472	1368	5	that	that	SCONJ
ftr-472	1368	6	a	a	DET
ftr-472	1368	7	u.s	u.s	PROPN
ftr-472	1368	8	.	.	PROPN
ftr-472	1368	9	permanent	permanent	ADJ
ftr-472	1368	10	establishment	establishment	NOUN
ftr-472	1368	11	should	should	AUX
ftr-472	1368	12	be	be	AUX
ftr-472	1368	13	attributed	attribute	VERB
ftr-472	1368	14	the	the	DET
ftr-472	1368	15	business	business	NOUN
ftr-472	1368	16	profits	profit	NOUN
ftr-472	1368	17	that	that	SCONJ
ftr-472	1368	18	it	it	PRON
ftr-472	1368	19	might	might	AUX
ftr-472	1368	20	be	be	AUX
ftr-472	1368	21	expected	expect	VERB
ftr-472	1368	22	to	to	PART
ftr-472	1368	23	make	make	VERB
ftr-472	1368	24	if	if	SCONJ
ftr-472	1368	25	it	it	PRON
ftr-472	1368	26	were	be	AUX
ftr-472	1368	27	a	a	DET
ftr-472	1368	28	distinct	distinct	ADJ
ftr-472	1368	29	and	and	CCONJ
ftr-472	1368	30	separate	separate	ADJ
ftr-472	1368	31	person	person	NOUN
ftr-472	1368	32	.	.	PUNCT
ftr-472	1369	1	according	accord	VERB
ftr-472	1369	2	to	to	ADP
ftr-472	1369	3	the	the	DET
ftr-472	1369	4	irs	irs	PROPN
ftr-472	1369	5	,	,	PUNCT
ftr-472	1369	6	this	this	DET
ftr-472	1369	7	treaty	treaty	NOUN
ftr-472	1369	8	rule	rule	NOUN
ftr-472	1369	9	merely	merely	ADV
ftr-472	1369	10	imposes	impose	VERB
ftr-472	1369	11	a	a	DET
ftr-472	1369	12	requirement	requirement	NOUN
ftr-472	1369	13	that	that	SCONJ
ftr-472	1369	14	arm	arm	NOUN
ftr-472	1369	15	's	's	PART
ftr-472	1369	16	length	length	NOUN
ftr-472	1369	17	standards	standard	NOUN
ftr-472	1369	18	be	be	AUX
ftr-472	1369	19	utilized	utilize	VERB
ftr-472	1369	20	to	to	PART
ftr-472	1369	21	determine	determine	VERB
ftr-472	1369	22	the	the	DET
ftr-472	1369	23	profits	profit	NOUN
ftr-472	1369	24	attributable	attributable	ADJ
ftr-472	1369	25	to	to	ADP
ftr-472	1369	26	a	a	DET
ftr-472	1369	27	u.s	u.s	PROPN
ftr-472	1369	28	.	.	PROPN
ftr-472	1369	29	permanent	permanent	ADJ
ftr-472	1369	30	establishment	establishment	NOUN
ftr-472	1369	31	;	;	PUNCT
ftr-472	1369	32	it	it	PRON
ftr-472	1369	33	does	do	AUX
ftr-472	1369	34	not	not	PART
ftr-472	1369	35	replace	replace	VERB
ftr-472	1369	36	the	the	DET
ftr-472	1369	37	basic	basic	ADJ
ftr-472	1369	38	eci	eci	PROPN
ftr-472	1369	39	rules	rule	NOUN
ftr-472	1369	40	of	of	ADP
ftr-472	1369	41	the	the	DET
ftr-472	1369	42	code	code	NOUN
ftr-472	1369	43	with	with	ADP
ftr-472	1369	44	a	a	DET
ftr-472	1369	45	tax	tax	NOUN
ftr-472	1369	46	accounting	accounting	NOUN
ftr-472	1369	47	system	system	NOUN
ftr-472	1369	48	that	that	PRON
ftr-472	1369	49	treats	treat	VERB
ftr-472	1369	50	a	a	DET
ftr-472	1369	51	branch	branch	NOUN
ftr-472	1369	52	as	as	ADP
ftr-472	1369	53	a	a	DET
ftr-472	1369	54	separate	separate	ADJ
ftr-472	1369	55	entity.64	entity.64	NOUN
ftr-472	1369	56	163	163	NUM
ftr-472	1369	57	.	.	PUNCT
ftr-472	1370	1	see	see	VERB
ftr-472	1370	2	oecd	oecd	PROPN
ftr-472	1370	3	report	report	PROPN
ftr-472	1370	4	,	,	PUNCT
ftr-472	1370	5	supra	supra	PROPN
ftr-472	1370	6	note	note	NOUN
ftr-472	1370	7	115	115	NUM
ftr-472	1370	8	.	.	PUNCT
ftr-472	1370	9	164	164	NUM
ftr-472	1370	10	.	.	PUNCT
ftr-472	1371	1	see	see	VERB
ftr-472	1371	2	supra	supra	PROPN
ftr-472	1371	3	note	note	PROPN
ftr-472	1371	4	109	109	NUM
ftr-472	1371	5	and	and	CCONJ
ftr-472	1371	6	accompanying	accompany	VERB
ftr-472	1371	7	text	text	NOUN
ftr-472	1371	8	.	.	PUNCT
ftr-472	1372	1	[	[	X
ftr-472	1372	2	vol	vol	NOUN
ftr-472	1372	3	2:1	2:1	NUM
ftr-472	1372	4	19941	19941	NUM
ftr-472	1372	5	u.s	u.s	PROPN
ftr-472	1372	6	.	.	PROPN
ftr-472	1372	7	federal	federal	PROPN
ftr-472	1372	8	income	income	NOUN
ftr-472	1372	9	taxation	taxation	NOUN
ftr-472	1372	10	of	of	ADP
ftr-472	1372	11	u.s	u.s	PROPN
ftr-472	1372	12	.	.	PROPN
ftr-472	1372	13	branches	branch	NOUN
ftr-472	1372	14	of	of	ADP
ftr-472	1372	15	foreign	foreign	ADJ
ftr-472	1372	16	banks	bank	NOUN
ftr-472	1372	17	67	67	NUM
ftr-472	1372	18	the	the	DET
ftr-472	1372	19	bpt	bpt	NOUN
ftr-472	1372	20	and	and	CCONJ
ftr-472	1372	21	but	but	CCONJ
ftr-472	1372	22	provisions	provision	NOUN
ftr-472	1372	23	are	be	AUX
ftr-472	1372	24	engrafted	engraft	VERB
ftr-472	1372	25	onto	onto	ADP
ftr-472	1372	26	this	this	DET
ftr-472	1372	27	eci	eci	PROPN
ftr-472	1372	28	-	-	PUNCT
ftr-472	1372	29	based	base	VERB
ftr-472	1372	30	system	system	NOUN
ftr-472	1372	31	.	.	PUNCT
ftr-472	1373	1	a	a	DET
ftr-472	1373	2	"	"	PUNCT
ftr-472	1373	3	branch	branch	NOUN
ftr-472	1373	4	"	"	PUNCT
ftr-472	1373	5	under	under	ADP
ftr-472	1373	6	the	the	DET
ftr-472	1373	7	code	code	NOUN
ftr-472	1373	8	is	be	AUX
ftr-472	1373	9	a	a	DET
ftr-472	1373	10	construct	construct	NOUN
ftr-472	1373	11	,	,	PUNCT
ftr-472	1373	12	the	the	DET
ftr-472	1373	13	balance	balance	NOUN
ftr-472	1373	14	sheet	sheet	NOUN
ftr-472	1373	15	of	of	ADP
ftr-472	1373	16	which	which	PRON
ftr-472	1373	17	consists	consist	VERB
ftr-472	1373	18	of	of	ADP
ftr-472	1373	19	the	the	DET
ftr-472	1373	20	assets	asset	NOUN
ftr-472	1373	21	that	that	PRON
ftr-472	1373	22	give	give	VERB
ftr-472	1373	23	rise	rise	NOUN
ftr-472	1373	24	to	to	ADP
ftr-472	1373	25	eci	eci	PROPN
ftr-472	1373	26	and	and	CCONJ
ftr-472	1373	27	the	the	DET
ftr-472	1373	28	liabilities	liability	NOUN
ftr-472	1373	29	(	(	PUNCT
ftr-472	1373	30	and	and	CCONJ
ftr-472	1373	31	net	net	ADJ
ftr-472	1373	32	equity	equity	NOUN
ftr-472	1373	33	capital	capital	NOUN
ftr-472	1373	34	)	)	PUNCT
ftr-472	1373	35	attributable	attributable	ADJ
ftr-472	1373	36	to	to	ADP
ftr-472	1373	37	those	those	DET
ftr-472	1373	38	assets	asset	NOUN
ftr-472	1373	39	.	.	PUNCT
ftr-472	1374	1	it	it	PRON
ftr-472	1374	2	therefore	therefore	ADV
ftr-472	1374	3	may	may	AUX
ftr-472	1374	4	be	be	AUX
ftr-472	1374	5	useful	useful	ADJ
ftr-472	1374	6	to	to	PART
ftr-472	1374	7	consider	consider	VERB
ftr-472	1374	8	a	a	DET
ftr-472	1374	9	"	"	PUNCT
ftr-472	1374	10	branch	branch	NOUN
ftr-472	1374	11	"	"	PUNCT
ftr-472	1374	12	under	under	ADP
ftr-472	1374	13	the	the	DET
ftr-472	1374	14	code	code	NOUN
ftr-472	1374	15	in	in	ADP
ftr-472	1374	16	dynamic	dynamic	ADJ
ftr-472	1374	17	,	,	PUNCT
ftr-472	1374	18	functional	functional	ADJ
ftr-472	1374	19	terms	term	NOUN
ftr-472	1374	20	,	,	PUNCT
ftr-472	1374	21	as	as	ADP
ftr-472	1374	22	an	an	DET
ftr-472	1374	23	eci	eci	PROPN
ftr-472	1374	24	-	-	PUNCT
ftr-472	1374	25	based	base	VERB
ftr-472	1374	26	"	"	PUNCT
ftr-472	1374	27	branch	branch	NOUN
ftr-472	1374	28	without	without	ADP
ftr-472	1374	29	walls	wall	NOUN
ftr-472	1374	30	,	,	PUNCT
ftr-472	1374	31	"	"	PUNCT
ftr-472	1374	32	in	in	ADP
ftr-472	1374	33	contrast	contrast	NOUN
ftr-472	1374	34	to	to	ADP
ftr-472	1374	35	the	the	DET
ftr-472	1374	36	more	more	ADV
ftr-472	1374	37	static	static	ADJ
ftr-472	1374	38	,	,	PUNCT
ftr-472	1374	39	actual	actual	ADJ
ftr-472	1374	40	-	-	PUNCT
ftr-472	1374	41	balance	balance	NOUN
ftr-472	1374	42	-	-	PUNCT
ftr-472	1374	43	sheetbased	sheetbase	VERB
ftr-472	1374	44	concept	concept	NOUN
ftr-472	1374	45	of	of	ADP
ftr-472	1374	46	a	a	DET
ftr-472	1374	47	branch	branch	NOUN
ftr-472	1374	48	under	under	ADP
ftr-472	1374	49	a	a	DET
ftr-472	1374	50	separate	separate	ADJ
ftr-472	1374	51	entity	entity	NOUN
ftr-472	1374	52	approach	approach	NOUN
ftr-472	1374	53	.	.	PUNCT
ftr-472	1375	1	it	it	PRON
ftr-472	1375	2	is	be	AUX
ftr-472	1375	3	also	also	ADV
ftr-472	1375	4	important	important	ADJ
ftr-472	1375	5	to	to	PART
ftr-472	1375	6	recognize	recognize	VERB
ftr-472	1375	7	that	that	SCONJ
ftr-472	1375	8	the	the	DET
ftr-472	1375	9	concept	concept	NOUN
ftr-472	1375	10	of	of	ADP
ftr-472	1375	11	a	a	DET
ftr-472	1375	12	"	"	PUNCT
ftr-472	1375	13	branch	branch	NOUN
ftr-472	1375	14	"	"	PUNCT
ftr-472	1375	15	has	have	VERB
ftr-472	1375	16	only	only	ADV
ftr-472	1375	17	limited	limit	VERB
ftr-472	1375	18	relevance	relevance	NOUN
ftr-472	1375	19	under	under	ADP
ftr-472	1375	20	the	the	DET
ftr-472	1375	21	code	code	NOUN
ftr-472	1375	22	-	-	PUNCT
ftr-472	1375	23	principally	principally	ADV
ftr-472	1375	24	in	in	ADP
ftr-472	1375	25	the	the	DET
ftr-472	1375	26	context	context	NOUN
ftr-472	1375	27	of	of	ADP
ftr-472	1375	28	the	the	DET
ftr-472	1375	29	bpt	bpt	NOUN
ftr-472	1375	30	,	,	PUNCT
ftr-472	1375	31	blit	blit	NOUN
ftr-472	1375	32	and	and	CCONJ
ftr-472	1375	33	interest	interest	NOUN
ftr-472	1375	34	allocation	allocation	NOUN
ftr-472	1375	35	regulations	regulation	NOUN
ftr-472	1375	36	,	,	PUNCT
ftr-472	1375	37	but	but	CCONJ
ftr-472	1375	38	not	not	PART
ftr-472	1375	39	for	for	ADP
ftr-472	1375	40	purposes	purpose	NOUN
ftr-472	1375	41	of	of	ADP
ftr-472	1375	42	determining	determine	VERB
ftr-472	1375	43	eci	eci	PROPN
ftr-472	1375	44	.	.	PUNCT
ftr-472	1376	1	as	as	SCONJ
ftr-472	1376	2	described	describe	VERB
ftr-472	1376	3	above	above	ADV
ftr-472	1376	4	in	in	ADP
ftr-472	1376	5	parts	part	NOUN
ftr-472	1376	6	iii	iii	PROPN
ftr-472	1376	7	and	and	CCONJ
ftr-472	1376	8	iv	iv	NUM
ftr-472	1376	9	,	,	PUNCT
ftr-472	1376	10	the	the	DET
ftr-472	1376	11	code	code	NOUN
ftr-472	1376	12	and	and	CCONJ
ftr-472	1376	13	regulations	regulation	NOUN
ftr-472	1376	14	reflect	reflect	VERB
ftr-472	1376	15	a	a	DET
ftr-472	1376	16	sophisticated	sophisticated	ADJ
ftr-472	1376	17	and	and	CCONJ
ftr-472	1376	18	intricate	intricate	ADJ
ftr-472	1376	19	interplay	interplay	NOUN
ftr-472	1376	20	between	between	ADP
ftr-472	1376	21	the	the	DET
ftr-472	1376	22	balance	balance	NOUN
ftr-472	1376	23	sheet	sheet	NOUN
ftr-472	1376	24	-	-	PUNCT
ftr-472	1376	25	based	base	VERB
ftr-472	1376	26	bpt	bpt	NOUN
ftr-472	1376	27	and	and	CCONJ
ftr-472	1376	28	blit	blit	NOUN
ftr-472	1376	29	,	,	PUNCT
ftr-472	1376	30	on	on	ADP
ftr-472	1376	31	the	the	DET
ftr-472	1376	32	one	one	NUM
ftr-472	1376	33	hand	hand	NOUN
ftr-472	1376	34	,	,	PUNCT
ftr-472	1376	35	and	and	CCONJ
ftr-472	1376	36	the	the	DET
ftr-472	1376	37	taxable	taxable	ADJ
ftr-472	1376	38	income	income	NOUN
ftr-472	1376	39	-	-	PUNCT
ftr-472	1376	40	related	relate	VERB
ftr-472	1376	41	provisions	provision	NOUN
ftr-472	1376	42	for	for	ADP
ftr-472	1376	43	determining	determine	VERB
ftr-472	1376	44	eci	eci	PROPN
ftr-472	1376	45	and	and	CCONJ
ftr-472	1376	46	deductible	deductible	ADJ
ftr-472	1376	47	interest	interest	NOUN
ftr-472	1376	48	expense	expense	NOUN
ftr-472	1376	49	,	,	PUNCT
ftr-472	1376	50	on	on	ADP
ftr-472	1376	51	the	the	DET
ftr-472	1376	52	other	other	ADJ
ftr-472	1376	53	hand	hand	NOUN
ftr-472	1376	54	.	.	PUNCT
ftr-472	1377	1	the	the	DET
ftr-472	1377	2	interest	interest	NOUN
ftr-472	1377	3	allocation	allocation	NOUN
ftr-472	1377	4	regulations	regulation	NOUN
ftr-472	1377	5	are	be	AUX
ftr-472	1377	6	particularly	particularly	ADV
ftr-472	1377	7	interesting	interesting	ADJ
ftr-472	1377	8	in	in	ADP
ftr-472	1377	9	this	this	DET
ftr-472	1377	10	regard	regard	NOUN
ftr-472	1377	11	because	because	SCONJ
ftr-472	1377	12	,	,	PUNCT
ftr-472	1377	13	as	as	ADP
ftr-472	1377	14	a	a	DET
ftr-472	1377	15	result	result	NOUN
ftr-472	1377	16	of	of	ADP
ftr-472	1377	17	the	the	DET
ftr-472	1377	18	fungibility	fungibility	NOUN
ftr-472	1377	19	and	and	CCONJ
ftr-472	1377	20	separate	separate	ADJ
ftr-472	1377	21	entity	entity	NOUN
ftr-472	1377	22	concepts	concept	NOUN
ftr-472	1377	23	that	that	PRON
ftr-472	1377	24	underlie	underlie	VERB
ftr-472	1377	25	those	those	DET
ftr-472	1377	26	rules	rule	NOUN
ftr-472	1377	27	,	,	PUNCT
ftr-472	1377	28	they	they	PRON
ftr-472	1377	29	take	take	VERB
ftr-472	1377	30	into	into	ADP
ftr-472	1377	31	account	account	NOUN
ftr-472	1377	32	balance	balance	NOUN
ftr-472	1377	33	sheet	sheet	NOUN
ftr-472	1377	34	items	item	NOUN
ftr-472	1377	35	-	-	PUNCT
ftr-472	1377	36	assets	asset	NOUN
ftr-472	1377	37	and	and	CCONJ
ftr-472	1377	38	liabilities	liability	NOUN
ftr-472	1377	39	-	-	PUNCT
ftr-472	1377	40	to	to	PART
ftr-472	1377	41	arrive	arrive	VERB
ftr-472	1377	42	at	at	ADP
ftr-472	1377	43	the	the	DET
ftr-472	1377	44	amount	amount	NOUN
ftr-472	1377	45	of	of	ADP
ftr-472	1377	46	interest	interest	NOUN
ftr-472	1377	47	expense	expense	NOUN
ftr-472	1377	48	that	that	PRON
ftr-472	1377	49	is	be	AUX
ftr-472	1377	50	deductible	deductible	ADJ
ftr-472	1377	51	from	from	ADP
ftr-472	1377	52	eci	eci	PROPN
ftr-472	1377	53	in	in	ADP
ftr-472	1377	54	determining	determine	VERB
ftr-472	1377	55	ecti	ecti	NOUN
ftr-472	1377	56	.	.	PUNCT
ftr-472	1378	1	notably	notably	ADV
ftr-472	1378	2	,	,	PUNCT
ftr-472	1378	3	however	however	ADV
ftr-472	1378	4	,	,	PUNCT
ftr-472	1378	5	the	the	DET
ftr-472	1378	6	interest	interest	NOUN
ftr-472	1378	7	allocation	allocation	NOUN
ftr-472	1378	8	regulations	regulation	NOUN
ftr-472	1378	9	use	use	VERB
ftr-472	1378	10	the	the	DET
ftr-472	1378	11	interest	interest	NOUN
ftr-472	1378	12	expense	expense	NOUN
ftr-472	1378	13	shown	show	VERB
ftr-472	1378	14	on	on	ADP
ftr-472	1378	15	the	the	DET
ftr-472	1378	16	books	book	NOUN
ftr-472	1378	17	of	of	ADP
ftr-472	1378	18	the	the	DET
ftr-472	1378	19	branch	branch	NOUN
ftr-472	1378	20	as	as	ADP
ftr-472	1378	21	a	a	DET
ftr-472	1378	22	reference	reference	NOUN
ftr-472	1378	23	point	point	NOUN
ftr-472	1378	24	in	in	ADP
ftr-472	1378	25	arriving	arrive	VERB
ftr-472	1378	26	at	at	ADP
ftr-472	1378	27	deductible	deductible	ADJ
ftr-472	1378	28	interest	interest	NOUN
ftr-472	1378	29	expense	expense	NOUN
ftr-472	1378	30	.	.	PUNCT
ftr-472	1379	1	despite	despite	SCONJ
ftr-472	1379	2	efforts	effort	NOUN
ftr-472	1379	3	to	to	PART
ftr-472	1379	4	correlate	correlate	VERB
ftr-472	1379	5	the	the	DET
ftr-472	1379	6	bpt	bpt	NOUN
ftr-472	1379	7	,	,	PUNCT
ftr-472	1379	8	blit	blit	NOUN
ftr-472	1379	9	,	,	PUNCT
ftr-472	1379	10	and	and	CCONJ
ftr-472	1379	11	interest	interest	NOUN
ftr-472	1379	12	allocation	allocation	NOUN
ftr-472	1379	13	regulations	regulation	NOUN
ftr-472	1379	14	,	,	PUNCT
ftr-472	1379	15	these	these	DET
ftr-472	1379	16	rules	rule	NOUN
ftr-472	1379	17	continue	continue	VERB
ftr-472	1379	18	to	to	PART
ftr-472	1379	19	be	be	AUX
ftr-472	1379	20	complex	complex	ADJ
ftr-472	1379	21	to	to	PART
ftr-472	1379	22	administer	administer	VERB
ftr-472	1379	23	in	in	ADP
ftr-472	1379	24	practice	practice	NOUN
ftr-472	1379	25	.	.	PUNCT
ftr-472	1380	1	moreover	moreover	ADV
ftr-472	1380	2	,	,	PUNCT
ftr-472	1380	3	while	while	SCONJ
ftr-472	1380	4	(	(	PUNCT
ftr-472	1380	5	or	or	CCONJ
ftr-472	1380	6	,	,	PUNCT
ftr-472	1380	7	perhaps	perhaps	ADV
ftr-472	1380	8	,	,	PUNCT
ftr-472	1380	9	because	because	SCONJ
ftr-472	1380	10	)	)	PUNCT
ftr-472	1380	11	the	the	DET
ftr-472	1380	12	interest	interest	NOUN
ftr-472	1380	13	allocation	allocation	NOUN
ftr-472	1380	14	regulations	regulation	NOUN
ftr-472	1380	15	reflect	reflect	VERB
ftr-472	1380	16	a	a	DET
ftr-472	1380	17	delicate	delicate	ADJ
ftr-472	1380	18	balance	balance	NOUN
ftr-472	1380	19	among	among	ADP
ftr-472	1380	20	several	several	ADJ
ftr-472	1380	21	principles	principle	NOUN
ftr-472	1380	22	and	and	CCONJ
ftr-472	1380	23	concerns	concern	NOUN
ftr-472	1380	24	,	,	PUNCT
ftr-472	1380	25	it	it	PRON
ftr-472	1380	26	is	be	AUX
ftr-472	1380	27	unclear	unclear	ADJ
ftr-472	1380	28	whether	whether	SCONJ
ftr-472	1380	29	they	they	PRON
ftr-472	1380	30	yield	yield	VERB
ftr-472	1380	31	an	an	DET
ftr-472	1380	32	economically	economically	ADV
ftr-472	1380	33	accurate	accurate	ADJ
ftr-472	1380	34	measurement	measurement	NOUN
ftr-472	1380	35	of	of	ADP
ftr-472	1380	36	the	the	DET
ftr-472	1380	37	interest	interest	NOUN
ftr-472	1380	38	expense	expense	NOUN
ftr-472	1380	39	attributable	attributable	ADJ
ftr-472	1380	40	to	to	ADP
ftr-472	1380	41	eci	eci	PROPN
ftr-472	1380	42	.	.	PUNCT
ftr-472	1381	1	the	the	DET
ftr-472	1381	2	rules	rule	NOUN
ftr-472	1381	3	relating	relate	VERB
ftr-472	1381	4	to	to	ADP
ftr-472	1381	5	the	the	DET
ftr-472	1381	6	determination	determination	NOUN
ftr-472	1381	7	of	of	ADP
ftr-472	1381	8	eci	eci	PROPN
ftr-472	1381	9	from	from	ADP
ftr-472	1381	10	global	global	ADJ
ftr-472	1381	11	trading	trading	NOUN
ftr-472	1381	12	activities	activity	NOUN
ftr-472	1381	13	of	of	ADP
ftr-472	1381	14	foreign	foreign	ADJ
ftr-472	1381	15	banks	bank	NOUN
ftr-472	1381	16	are	be	AUX
ftr-472	1381	17	severely	severely	ADV
ftr-472	1381	18	flawed	flawed	ADJ
ftr-472	1381	19	,	,	PUNCT
ftr-472	1381	20	and	and	CCONJ
ftr-472	1381	21	are	be	AUX
ftr-472	1381	22	in	in	ADP
ftr-472	1381	23	need	need	NOUN
ftr-472	1381	24	of	of	ADP
ftr-472	1381	25	immediate	immediate	ADJ
ftr-472	1381	26	repair	repair	NOUN
ftr-472	1381	27	.	.	PUNCT
ftr-472	1382	1	although	although	SCONJ
ftr-472	1382	2	the	the	DET
ftr-472	1382	3	apa	apa	PROPN
ftr-472	1382	4	program	program	NOUN
ftr-472	1382	5	provides	provide	VERB
ftr-472	1382	6	a	a	DET
ftr-472	1382	7	valuable	valuable	ADJ
ftr-472	1382	8	interim	interim	ADJ
ftr-472	1382	9	solution	solution	NOUN
ftr-472	1382	10	for	for	ADP
ftr-472	1382	11	banks	bank	NOUN
ftr-472	1382	12	confronted	confront	VERB
ftr-472	1382	13	with	with	ADP
ftr-472	1382	14	global	global	ADJ
ftr-472	1382	15	trading	trading	NOUN
ftr-472	1382	16	issues	issue	NOUN
ftr-472	1382	17	,	,	PUNCT
ftr-472	1382	18	the	the	DET
ftr-472	1382	19	integrity	integrity	NOUN
ftr-472	1382	20	of	of	ADP
ftr-472	1382	21	the	the	DET
ftr-472	1382	22	system	system	NOUN
ftr-472	1382	23	will	will	AUX
ftr-472	1382	24	be	be	AUX
ftr-472	1382	25	called	call	VERB
ftr-472	1382	26	into	into	ADP
ftr-472	1382	27	question	question	NOUN
ftr-472	1382	28	if	if	SCONJ
ftr-472	1382	29	a	a	DET
ftr-472	1382	30	"	"	PUNCT
ftr-472	1382	31	private	private	ADJ
ftr-472	1382	32	law	law	NOUN
ftr-472	1382	33	"	"	PUNCT
ftr-472	1382	34	track	track	NOUN
ftr-472	1382	35	is	be	AUX
ftr-472	1382	36	permitted	permit	VERB
ftr-472	1382	37	to	to	PART
ftr-472	1382	38	develop	develop	VERB
ftr-472	1382	39	.	.	PUNCT
ftr-472	1383	1	as	as	SCONJ
ftr-472	1383	2	discussed	discuss	VERB
ftr-472	1383	3	in	in	ADP
ftr-472	1383	4	part	part	NOUN
ftr-472	1383	5	ii.b	ii.b	NOUN
ftr-472	1383	6	above	above	ADV
ftr-472	1383	7	,	,	PUNCT
ftr-472	1383	8	the	the	DET
ftr-472	1383	9	rules	rule	NOUN
ftr-472	1383	10	relating	relate	VERB
ftr-472	1383	11	to	to	ADP
ftr-472	1383	12	the	the	DET
ftr-472	1383	13	determination	determination	NOUN
ftr-472	1383	14	of	of	ADP
ftr-472	1383	15	eci	eci	PROPN
ftr-472	1383	16	from	from	ADP
ftr-472	1383	17	global	global	ADJ
ftr-472	1383	18	trading	trading	NOUN
ftr-472	1383	19	activities	activity	NOUN
ftr-472	1383	20	should	should	AUX
ftr-472	1383	21	be	be	AUX
ftr-472	1383	22	revised	revise	VERB
ftr-472	1383	23	to	to	PART
ftr-472	1383	24	adopt	adopt	VERB
ftr-472	1383	25	a	a	DET
ftr-472	1383	26	section	section	NOUN
ftr-472	1383	27	482	482	NUM
ftr-472	1383	28	-	-	PUNCT
ftr-472	1383	29	type	type	NOUN
ftr-472	1383	30	analysis	analysis	NOUN
ftr-472	1383	31	,	,	PUNCT
ftr-472	1383	32	consistent	consistent	ADJ
ftr-472	1383	33	with	with	ADP
ftr-472	1383	34	the	the	DET
ftr-472	1383	35	approaches	approach	NOUN
ftr-472	1383	36	taken	take	VERB
ftr-472	1383	37	in	in	ADP
ftr-472	1383	38	apas	apas	NOUN
ftr-472	1383	39	.	.	PUNCT
ftr-472	1384	1	consistent	consistent	ADJ
ftr-472	1384	2	with	with	ADP
ftr-472	1384	3	those	those	DET
ftr-472	1384	4	approaches	approach	NOUN
ftr-472	1384	5	,	,	PUNCT
ftr-472	1384	6	and	and	CCONJ
ftr-472	1384	7	notwithstanding	notwithstanding	ADP
ftr-472	1384	8	that	that	SCONJ
ftr-472	1384	9	the	the	DET
ftr-472	1384	10	code	code	NOUN
ftr-472	1384	11	and	and	CCONJ
ftr-472	1384	12	regulations	regulation	NOUN
ftr-472	1384	13	do	do	AUX
ftr-472	1384	14	not	not	PART
ftr-472	1384	15	treat	treat	VERB
ftr-472	1384	16	branches	branch	NOUN
ftr-472	1384	17	as	as	ADP
ftr-472	1384	18	separate	separate	ADJ
ftr-472	1384	19	entities	entity	NOUN
ftr-472	1384	20	,	,	PUNCT
ftr-472	1384	21	it	it	PRON
ftr-472	1384	22	is	be	AUX
ftr-472	1384	23	appropriate	appropriate	ADJ
ftr-472	1384	24	to	to	PART
ftr-472	1384	25	permit	permit	VERB
ftr-472	1384	26	foreign	foreign	ADJ
ftr-472	1384	27	banks	bank	NOUN
ftr-472	1384	28	to	to	PART
ftr-472	1384	29	adopt	adopt	VERB
ftr-472	1384	30	section	section	NOUN
ftr-472	1384	31	482	482	NUM
ftr-472	1384	32	transfer	transfer	NOUN
ftr-472	1384	33	pricing	pricing	NOUN
ftr-472	1384	34	methodologies	methodology	NOUN
ftr-472	1384	35	that	that	PRON
ftr-472	1384	36	rely	rely	VERB
ftr-472	1384	37	on	on	ADP
ftr-472	1384	38	interbranch	interbranch	NOUN
ftr-472	1384	39	transactions	transaction	NOUN
ftr-472	1384	40	to	to	PART
ftr-472	1384	41	determine	determine	VERB
ftr-472	1384	42	the	the	DET
ftr-472	1384	43	arm	arm	NOUN
ftr-472	1384	44	's	's	PART
ftr-472	1384	45	length	length	NOUN
ftr-472	1384	46	profit	profit	NOUN
ftr-472	1384	47	that	that	PRON
ftr-472	1384	48	should	should	AUX
ftr-472	1384	49	be	be	AUX
ftr-472	1384	50	treated	treat	VERB
ftr-472	1384	51	as	as	ADP
ftr-472	1384	52	ecti	ecti	NOUN
ftr-472	1384	53	,	,	PUNCT
ftr-472	1384	54	provided	provide	VERB
ftr-472	1384	55	certain	certain	ADJ
ftr-472	1384	56	conditions	condition	NOUN
ftr-472	1384	57	are	be	AUX
ftr-472	1384	58	satisfied	satisfied	ADJ
ftr-472	1384	59	.	.	PUNCT