id	sid	tid	token	lemma	pos
ftr-474	1	1	florida	florida	PROPN
ftr-474	1	2	tax	tax	PROPN
ftr-474	1	3	review	review	NOUN
ftr-474	1	4	volume	volume	NOUN
ftr-474	1	5	2	2	NUM
ftr-474	1	6	1994	1994	NUM
ftr-474	1	7	number	number	NOUN
ftr-474	1	8	3	3	NUM
ftr-474	1	9	rethinking	rethink	VERB
ftr-474	1	10	section	section	NOUN
ftr-474	1	11	2702	2702	NUM
ftr-474	1	12	grayson	grayson	PROPN
ftr-474	1	13	m.	m.	PROPN
ftr-474	2	1	p.	p.	PROPN
ftr-474	2	2	mccouch	mccouch	PROPN
ftr-474	2	3	"	"	PUNCT
ftr-474	2	4	i.	i.	NOUN
ftr-474	2	5	introduction	introduction	NOUN
ftr-474	2	6	in	in	ADP
ftr-474	2	7	1990	1990	NUM
ftr-474	2	8	,	,	PUNCT
ftr-474	2	9	congress	congress	PROPN
ftr-474	2	10	added	add	VERB
ftr-474	2	11	chapter	chapter	NOUN
ftr-474	2	12	14	14	NUM
ftr-474	2	13	to	to	ADP
ftr-474	2	14	the	the	DET
ftr-474	2	15	code	code	NOUN
ftr-474	2	16	'	'	PUNCT
ftr-474	2	17	to	to	PART
ftr-474	2	18	address	address	VERB
ftr-474	2	19	several	several	ADJ
ftr-474	2	20	gift	gift	NOUN
ftr-474	2	21	and	and	CCONJ
ftr-474	2	22	estate	estate	NOUN
ftr-474	2	23	tax	tax	NOUN
ftr-474	2	24	avoidance	avoidance	NOUN
ftr-474	2	25	techniques	technique	NOUN
ftr-474	2	26	that	that	PRON
ftr-474	2	27	flourished	flourish	VERB
ftr-474	2	28	under	under	ADP
ftr-474	2	29	prior	prior	ADJ
ftr-474	2	30	law.2	law.2	PROPN
ftr-474	2	31	in	in	ADP
ftr-474	2	32	general	general	ADJ
ftr-474	2	33	,	,	PUNCT
ftr-474	2	34	those	those	DET
ftr-474	2	35	avoidance	avoidance	NOUN
ftr-474	2	36	techniques	technique	NOUN
ftr-474	2	37	involved	involve	VERB
ftr-474	2	38	fragmenting	fragment	VERB
ftr-474	2	39	beneficial	beneficial	ADJ
ftr-474	2	40	ownership	ownership	NOUN
ftr-474	2	41	into	into	ADP
ftr-474	2	42	separate	separate	ADJ
ftr-474	2	43	interests	interest	NOUN
ftr-474	2	44	to	to	PART
ftr-474	2	45	facilitate	facilitate	VERB
ftr-474	2	46	transferring	transfer	VERB
ftr-474	2	47	the	the	DET
ftr-474	2	48	underlying	underlie	VERB
ftr-474	2	49	property	property	NOUN
ftr-474	2	50	in	in	ADP
ftr-474	2	51	several	several	ADJ
ftr-474	2	52	stages	stage	NOUN
ftr-474	2	53	.	.	PUNCT
ftr-474	3	1	a	a	DET
ftr-474	3	2	donor	donor	NOUN
ftr-474	3	3	utilizing	utilize	VERB
ftr-474	3	4	one	one	NUM
ftr-474	3	5	of	of	ADP
ftr-474	3	6	these	these	DET
ftr-474	3	7	techniques	technique	NOUN
ftr-474	3	8	initially	initially	ADV
ftr-474	3	9	transferred	transfer	VERB
ftr-474	3	10	one	one	NUM
ftr-474	3	11	interest	interest	NOUN
ftr-474	3	12	while	while	SCONJ
ftr-474	3	13	retaining	retain	VERB
ftr-474	3	14	another	another	DET
ftr-474	3	15	interest	interest	NOUN
ftr-474	3	16	in	in	ADP
ftr-474	3	17	the	the	DET
ftr-474	3	18	same	same	ADJ
ftr-474	3	19	property	property	NOUN
ftr-474	3	20	.	.	PUNCT
ftr-474	4	1	eventually	eventually	ADV
ftr-474	4	2	,	,	PUNCT
ftr-474	4	3	the	the	DET
ftr-474	4	4	interest	interest	NOUN
ftr-474	4	5	retained	retain	VERB
ftr-474	4	6	in	in	ADP
ftr-474	4	7	the	the	DET
ftr-474	4	8	initial	initial	ADJ
ftr-474	4	9	transfer	transfer	NOUN
ftr-474	4	10	lapsed	lapse	VERB
ftr-474	4	11	or	or	CCONJ
ftr-474	4	12	was	be	AUX
ftr-474	4	13	disposed	dispose	VERB
ftr-474	4	14	of	of	ADP
ftr-474	4	15	in	in	ADP
ftr-474	4	16	a	a	DET
ftr-474	4	17	subsequent	subsequent	ADJ
ftr-474	4	18	transfer	transfer	NOUN
ftr-474	4	19	.	.	PUNCT
ftr-474	5	1	especially	especially	ADV
ftr-474	5	2	where	where	SCONJ
ftr-474	5	3	the	the	DET
ftr-474	5	4	underlying	underlying	ADJ
ftr-474	5	5	property	property	NOUN
ftr-474	5	6	was	be	AUX
ftr-474	5	7	held	hold	VERB
ftr-474	5	8	in	in	ADP
ftr-474	5	9	a	a	DET
ftr-474	5	10	closely	closely	ADV
ftr-474	5	11	-	-	PUNCT
ftr-474	5	12	held	hold	VERB
ftr-474	5	13	business	business	NOUN
ftr-474	5	14	entity	entity	NOUN
ftr-474	5	15	or	or	CCONJ
ftr-474	5	16	family	family	NOUN
ftr-474	5	17	trust	trust	NOUN
ftr-474	5	18	,	,	PUNCT
ftr-474	5	19	the	the	DET
ftr-474	5	20	respective	respective	ADJ
ftr-474	5	21	interests	interest	NOUN
ftr-474	5	22	could	could	AUX
ftr-474	5	23	be	be	AUX
ftr-474	5	24	tailored	tailor	VERB
ftr-474	5	25	to	to	PART
ftr-474	5	26	shift	shift	VERB
ftr-474	5	27	value	value	NOUN
ftr-474	5	28	from	from	ADP
ftr-474	5	29	donor	donor	NOUN
ftr-474	5	30	to	to	ADP
ftr-474	5	31	donee	donee	NOUN
ftr-474	5	32	in	in	ADP
ftr-474	5	33	ways	way	NOUN
ftr-474	5	34	that	that	PRON
ftr-474	5	35	proved	prove	VERB
ftr-474	5	36	extremely	extremely	ADV
ftr-474	5	37	difficult	difficult	ADJ
ftr-474	5	38	to	to	PART
ftr-474	5	39	detect	detect	VERB
ftr-474	5	40	or	or	CCONJ
ftr-474	5	41	measure	measure	NOUN
ftr-474	5	42	.	.	PUNCT
ftr-474	6	1	chapter	chapter	NOUN
ftr-474	6	2	14	14	NUM
ftr-474	6	3	responds	respond	VERB
ftr-474	6	4	by	by	ADP
ftr-474	6	5	adopting	adopt	VERB
ftr-474	6	6	special	special	ADJ
ftr-474	6	7	valuation	valuation	NOUN
ftr-474	6	8	rules	rule	NOUN
ftr-474	6	9	for	for	ADP
ftr-474	6	10	certain	certain	ADJ
ftr-474	6	11	types	type	NOUN
ftr-474	6	12	of	of	ADP
ftr-474	6	13	transactions	transaction	NOUN
ftr-474	6	14	to	to	PART
ftr-474	6	15	ensure	ensure	VERB
ftr-474	6	16	that	that	SCONJ
ftr-474	6	17	such	such	ADJ
ftr-474	6	18	value	value	NOUN
ftr-474	6	19	shifts	shift	NOUN
ftr-474	6	20	are	be	AUX
ftr-474	6	21	included	include	VERB
ftr-474	6	22	in	in	ADP
ftr-474	6	23	the	the	DET
ftr-474	6	24	transfer	transfer	NOUN
ftr-474	6	25	tax	tax	NOUN
ftr-474	6	26	base	base	NOUN
ftr-474	6	27	.	.	PUNCT
ftr-474	6	28	'	'	PUNCT
ftr-474	7	1	*	*	PUNCT
ftr-474	7	2	associate	associate	NOUN
ftr-474	7	3	professor	professor	NOUN
ftr-474	7	4	of	of	ADP
ftr-474	7	5	law	law	NOUN
ftr-474	7	6	,	,	PUNCT
ftr-474	7	7	university	university	PROPN
ftr-474	7	8	of	of	ADP
ftr-474	7	9	miami	miami	PROPN
ftr-474	7	10	school	school	PROPN
ftr-474	7	11	of	of	ADP
ftr-474	7	12	law	law	NOUN
ftr-474	7	13	.	.	PUNCT
ftr-474	8	1	a.b	a.b	PROPN
ftr-474	8	2	.	.	PROPN
ftr-474	8	3	,	,	PUNCT
ftr-474	8	4	harvard	harvard	PROPN
ftr-474	8	5	university	university	PROPN
ftr-474	8	6	;	;	PUNCT
ftr-474	8	7	j.d	j.d	PROPN
ftr-474	8	8	.	.	PROPN
ftr-474	8	9	,	,	PUNCT
ftr-474	8	10	stanford	stanford	PROPN
ftr-474	8	11	law	law	PROPN
ftr-474	8	12	school	school	NOUN
ftr-474	8	13	;	;	PUNCT
ftr-474	8	14	ll.m	ll.m	X
ftr-474	8	15	.	.	PUNCT
ftr-474	9	1	(	(	PUNCT
ftr-474	9	2	taxation	taxation	NOUN
ftr-474	9	3	)	)	PUNCT
ftr-474	9	4	,	,	PUNCT
ftr-474	9	5	boston	boston	PROPN
ftr-474	9	6	university	university	PROPN
ftr-474	9	7	school	school	NOUN
ftr-474	9	8	of	of	ADP
ftr-474	9	9	law	law	NOUN
ftr-474	9	10	.	.	PUNCT
ftr-474	10	1	1	1	X
ftr-474	10	2	.	.	X
ftr-474	10	3	omnibus	omnibus	NOUN
ftr-474	10	4	budget	budget	NOUN
ftr-474	10	5	reconciliation	reconciliation	NOUN
ftr-474	10	6	act	act	NOUN
ftr-474	10	7	of	of	ADP
ftr-474	10	8	1990	1990	NUM
ftr-474	10	9	,	,	PUNCT
ftr-474	10	10	pub	pub	NOUN
ftr-474	10	11	.	.	PUNCT
ftr-474	11	1	l.	l.	PROPN
ftr-474	11	2	no	no	INTJ
ftr-474	11	3	.	.	PROPN
ftr-474	12	1	101	101	NUM
ftr-474	12	2	-	-	SYM
ftr-474	12	3	508	508	NUM
ftr-474	12	4	.	.	PUNCT
ftr-474	13	1	§	§	PROPN
ftr-474	13	2	11602	11602	NUM
ftr-474	13	3	,	,	PUNCT
ftr-474	13	4	104	104	NUM
ftr-474	13	5	stat	stat	NOUN
ftr-474	13	6	1388	1388	NUM
ftr-474	13	7	,	,	PUNCT
ftr-474	13	8	1388	1388	NUM
ftr-474	13	9	-	-	SYM
ftr-474	13	10	491	491	NUM
ftr-474	13	11	(	(	PUNCT
ftr-474	13	12	codified	codify	VERB
ftr-474	13	13	at	at	ADP
ftr-474	13	14	irc	irc	PROPN
ftr-474	13	15	§	§	PROPN
ftr-474	13	16	§	§	PROPN
ftr-474	13	17	2701	2701	NUM
ftr-474	13	18	-	-	SYM
ftr-474	13	19	2704	2704	NUM
ftr-474	13	20	)	)	PUNCT
ftr-474	13	21	.	.	PUNCT
ftr-474	14	1	2	2	X
ftr-474	14	2	.	.	X
ftr-474	14	3	in	in	ADP
ftr-474	14	4	enacting	enact	VERB
ftr-474	14	5	chapter	chapter	NOUN
ftr-474	14	6	14	14	NUM
ftr-474	14	7	,	,	PUNCT
ftr-474	14	8	congress	congress	PROPN
ftr-474	14	9	retroactively	retroactively	ADV
ftr-474	14	10	repealed	repeal	VERB
ftr-474	14	11	its	its	PRON
ftr-474	14	12	earlier	early	ADJ
ftr-474	14	13	,	,	PUNCT
ftr-474	14	14	ill	ill	ADV
ftr-474	14	15	-	-	PUNCT
ftr-474	14	16	fated	fate	VERB
ftr-474	14	17	attempt	attempt	NOUN
ftr-474	14	18	to	to	PART
ftr-474	14	19	deal	deal	VERB
ftr-474	14	20	with	with	ADP
ftr-474	14	21	the	the	DET
ftr-474	14	22	same	same	ADJ
ftr-474	14	23	techniques	technique	NOUN
ftr-474	14	24	under	under	ADP
ftr-474	14	25	former	former	ADJ
ftr-474	14	26	§	§	PROPN
ftr-474	14	27	2036(c	2036(c	NUM
ftr-474	14	28	)	)	PUNCT
ftr-474	14	29	.	.	PUNCT
ftr-474	15	1	omnibus	omnibus	NOUN
ftr-474	15	2	budget	budget	NOUN
ftr-474	15	3	reconciliation	reconciliation	NOUN
ftr-474	15	4	act	act	NOUN
ftr-474	15	5	of	of	ADP
ftr-474	15	6	1990	1990	NUM
ftr-474	15	7	,	,	PUNCT
ftr-474	15	8	supra	supra	PROPN
ftr-474	15	9	note	note	NOUN
ftr-474	15	10	1	1	NUM
ftr-474	15	11	,	,	PUNCT
ftr-474	15	12	§	§	PROPN
ftr-474	15	13	11601	11601	NUM
ftr-474	15	14	,	,	PUNCT
ftr-474	15	15	104	104	NUM
ftr-474	15	16	stat	stat	NOUN
ftr-474	15	17	.	.	PUNCT
ftr-474	16	1	at	at	ADP
ftr-474	16	2	1388490	1388490	NUM
ftr-474	16	3	.	.	PUNCT
ftr-474	17	1	section	section	NOUN
ftr-474	17	2	2036(c	2036(c	NUM
ftr-474	17	3	)	)	PUNCT
ftr-474	17	4	was	be	AUX
ftr-474	17	5	enacted	enact	VERB
ftr-474	17	6	by	by	ADP
ftr-474	17	7	the	the	DET
ftr-474	17	8	omnibus	omnibus	ADJ
ftr-474	17	9	budget	budget	NOUN
ftr-474	17	10	reconciliation	reconciliation	NOUN
ftr-474	17	11	act	act	NOUN
ftr-474	17	12	of	of	ADP
ftr-474	17	13	1987	1987	NUM
ftr-474	17	14	,	,	PUNCT
ftr-474	17	15	pub	pub	NOUN
ftr-474	17	16	.	.	PUNCT
ftr-474	18	1	l.	l.	PROPN
ftr-474	18	2	no	no	INTJ
ftr-474	18	3	.	.	PROPN
ftr-474	19	1	100	100	NUM
ftr-474	19	2	-	-	SYM
ftr-474	19	3	203	203	NUM
ftr-474	19	4	,	,	PUNCT
ftr-474	19	5	§	§	PROPN
ftr-474	19	6	10402	10402	NUM
ftr-474	19	7	,	,	PUNCT
ftr-474	19	8	101	101	NUM
ftr-474	19	9	stat	stat	NOUN
ftr-474	19	10	.	.	PUNCT
ftr-474	20	1	1330	1330	NUM
ftr-474	20	2	.	.	X
ftr-474	20	3	1330	1330	NUM
ftr-474	20	4	-	-	SYM
ftr-474	20	5	430	430	NUM
ftr-474	20	6	,	,	PUNCT
ftr-474	20	7	and	and	CCONJ
ftr-474	20	8	amended	amend	VERB
ftr-474	20	9	by	by	ADP
ftr-474	20	10	the	the	DET
ftr-474	20	11	technical	technical	ADJ
ftr-474	20	12	and	and	CCONJ
ftr-474	20	13	miscellaneous	miscellaneous	ADJ
ftr-474	20	14	revenue	revenue	NOUN
ftr-474	20	15	act	act	NOUN
ftr-474	20	16	of	of	ADP
ftr-474	20	17	1988	1988	NUM
ftr-474	20	18	,	,	PUNCT
ftr-474	20	19	pub	pub	NOUN
ftr-474	20	20	.	.	PUNCT
ftr-474	21	1	l.	l.	PROPN
ftr-474	21	2	no	no	INTJ
ftr-474	21	3	.	.	PROPN
ftr-474	22	1	100	100	NUM
ftr-474	22	2	-	-	SYM
ftr-474	22	3	647	647	NUM
ftr-474	22	4	,	,	PUNCT
ftr-474	22	5	§	§	PROPN
ftr-474	22	6	3031	3031	NUM
ftr-474	22	7	,	,	PUNCT
ftr-474	22	8	102	102	NUM
ftr-474	22	9	stat	stat	NOUN
ftr-474	22	10	.	.	PUNCT
ftr-474	23	1	3342	3342	NUM
ftr-474	23	2	,	,	PUNCT
ftr-474	23	3	3634	3634	NUM
ftr-474	23	4	.	.	PUNCT
ftr-474	24	1	3	3	X
ftr-474	24	2	.	.	X
ftr-474	24	3	for	for	ADP
ftr-474	24	4	overviews	overview	NOUN
ftr-474	24	5	of	of	ADP
ftr-474	24	6	estate	estate	NOUN
ftr-474	24	7	freezing	freeze	VERB
ftr-474	24	8	techniques	technique	NOUN
ftr-474	24	9	under	under	ADP
ftr-474	24	10	prior	prior	ADJ
ftr-474	24	11	law	law	NOUN
ftr-474	24	12	,	,	PUNCT
ftr-474	24	13	see	see	VERB
ftr-474	24	14	staff	staff	NOUN
ftr-474	24	15	of	of	ADP
ftr-474	24	16	joint	joint	ADJ
ftr-474	24	17	comm	comm	NOUN
ftr-474	24	18	.	.	PUNCT
ftr-474	25	1	on	on	ADP
ftr-474	25	2	taxation	taxation	NOUN
ftr-474	25	3	,	,	PUNCT
ftr-474	25	4	101st	101st	PROPN
ftr-474	25	5	cong	cong	PROPN
ftr-474	25	6	.	.	PROPN
ftr-474	25	7	,	,	PUNCT
ftr-474	25	8	2d	2d	PROPN
ftr-474	25	9	sess	sess	NOUN
ftr-474	25	10	..	..	PUNCT
ftr-474	25	11	present	present	ADJ
ftr-474	25	12	law	law	NOUN
ftr-474	25	13	and	and	CCONJ
ftr-474	25	14	proposals	proposal	NOUN
ftr-474	25	15	relating	relate	VERB
ftr-474	25	16	to	to	ADP
ftr-474	25	17	federal	federal	ADJ
ftr-474	25	18	transfer	transfer	NOUN
ftr-474	25	19	tax	tax	NOUN
ftr-474	25	20	consequences	consequence	NOUN
ftr-474	25	21	of	of	ADP
ftr-474	25	22	estate	estate	NOUN
ftr-474	25	23	freezes	freeze	NOUN
ftr-474	25	24	(	(	PUNCT
ftr-474	25	25	comm	comm	NOUN
ftr-474	25	26	.	.	PUNCT
ftr-474	26	1	print	print	NOUN
ftr-474	26	2	1990	1990	NUM
ftr-474	26	3	)	)	PUNCT
ftr-474	26	4	;	;	PUNCT
ftr-474	26	5	george	george	PROPN
ftr-474	26	6	cooper	cooper	PROPN
ftr-474	26	7	,	,	PUNCT
ftr-474	26	8	a	a	DET
ftr-474	26	9	voluntary	voluntary	ADJ
ftr-474	26	10	tax	tax	NOUN
ftr-474	26	11	?	?	PUNCT
ftr-474	27	1	new	new	ADJ
ftr-474	27	2	perspectives	perspective	NOUN
ftr-474	27	3	on	on	ADP
ftr-474	27	4	sophisticated	sophisticated	ADJ
ftr-474	27	5	estate	estate	NOUN
ftr-474	27	6	tax	tax	NOUN
ftr-474	27	7	avoidance	avoidance	NOUN
ftr-474	27	8	,	,	PUNCT
ftr-474	27	9	77	77	NUM
ftr-474	27	10	colum	colum	NOUN
ftr-474	27	11	.	.	PUNCT
ftr-474	28	1	l.	l.	PROPN
ftr-474	28	2	rev	rev	PROPN
ftr-474	28	3	.	.	PROPN
ftr-474	28	4	161	161	NUM
ftr-474	28	5	(	(	PUNCT
ftr-474	28	6	1977	1977	NUM
ftr-474	28	7	)	)	PUNCT
ftr-474	28	8	;	;	PUNCT
ftr-474	28	9	symposium	symposium	NOUN
ftr-474	28	10	,	,	PUNCT
ftr-474	28	11	the	the	DET
ftr-474	28	12	estate	estate	NOUN
ftr-474	28	13	freezing	freeze	VERB
ftr-474	28	14	rage	rage	NOUN
ftr-474	28	15	:	:	PUNCT
ftr-474	28	16	a	a	DET
ftr-474	28	17	practical	practical	ADJ
ftr-474	28	18	look	look	NOUN
ftr-474	28	19	at	at	ADP
ftr-474	28	20	planning	planning	NOUN
ftr-474	28	21	opportunities	opportunity	NOUN
ftr-474	28	22	and	and	CCONJ
ftr-474	28	23	potential	potential	ADJ
ftr-474	28	24	problems	problem	NOUN
ftr-474	28	25	,	,	PUNCT
ftr-474	28	26	15	15	NUM
ftr-474	28	27	real	real	ADJ
ftr-474	28	28	prop	prop	NOUN
ftr-474	28	29	.	.	PUNCT
ftr-474	28	30	,	,	PUNCT
ftr-474	28	31	prob	prob	PROPN
ftr-474	28	32	.	.	PROPN
ftr-474	28	33	&	&	CCONJ
ftr-474	28	34	tr	tr	PROPN
ftr-474	28	35	.	.	PROPN
ftr-474	28	36	j.	j.	PROPN
ftr-474	28	37	21	21	NUM
ftr-474	28	38	(	(	PUNCT
ftr-474	28	39	1980	1980	NUM
ftr-474	28	40	)	)	PUNCT
ftr-474	28	41	;	;	PUNCT
ftr-474	28	42	see	see	VERB
ftr-474	28	43	also	also	ADV
ftr-474	28	44	byrle	byrle	VERB
ftr-474	28	45	1	1	NUM
ftr-474	28	46	m.	m.	NOUN
ftr-474	28	47	abbin	abbin	PROPN
ftr-474	28	48	,	,	PUNCT
ftr-474	28	49	the	the	DET
ftr-474	28	50	value	value	NOUN
ftr-474	28	51	-	-	PUNCT
ftr-474	28	52	capping	cap	VERB
ftr-474	28	53	cafeteria	cafeteria	NOUN
ftr-474	28	54	-	-	PUNCT
ftr-474	28	55	selecting	select	VERB
ftr-474	28	56	the	the	DET
ftr-474	28	57	appropriate	appropriate	ADJ
ftr-474	28	58	freeze	freeze	NOUN
ftr-474	28	59	technique	technique	NOUN
ftr-474	28	60	,	,	PUNCT
ftr-474	28	61	15	15	NUM
ftr-474	28	62	inst	inst	NOUN
ftr-474	28	63	.	.	PUNCT
ftr-474	29	1	on	on	ADP
ftr-474	29	2	est	est	X
ftr-474	29	3	.	.	PUNCT
ftr-474	30	1	plan	plan	NOUN
ftr-474	30	2	.	.	PUNCT
ftr-474	31	1	ch	ch	NOUN
ftr-474	31	2	.	.	PROPN
ftr-474	31	3	20	20	NUM
ftr-474	31	4	(	(	PUNCT
ftr-474	31	5	1981	1981	NUM
ftr-474	31	6	)	)	PUNCT
ftr-474	31	7	.	.	PUNCT
ftr-474	32	1	4	4	X
ftr-474	32	2	.	.	X
ftr-474	32	3	see	see	VERB
ftr-474	32	4	irc	irc	PROPN
ftr-474	32	5	§	§	PROPN
ftr-474	32	6	§	§	PROPN
ftr-474	32	7	2701	2701	NUM
ftr-474	32	8	(	(	PUNCT
ftr-474	32	9	gift	gift	NOUN
ftr-474	32	10	of	of	ADP
ftr-474	32	11	subordinate	subordinate	ADJ
ftr-474	32	12	equity	equity	NOUN
ftr-474	32	13	interest	interest	NOUN
ftr-474	32	14	in	in	ADP
ftr-474	32	15	corporation	corporation	NOUN
ftr-474	32	16	or	or	CCONJ
ftr-474	32	17	partnership	partnership	NOUN
ftr-474	32	18	)	)	PUNCT
ftr-474	32	19	,	,	PUNCT
ftr-474	32	20	2702	2702	NUM
ftr-474	32	21	(	(	PUNCT
ftr-474	32	22	gift	gift	NOUN
ftr-474	32	23	of	of	ADP
ftr-474	32	24	split	split	ADJ
ftr-474	32	25	interest	interest	NOUN
ftr-474	32	26	in	in	ADP
ftr-474	32	27	property	property	NOUN
ftr-474	32	28	)	)	PUNCT
ftr-474	32	29	,	,	PUNCT
ftr-474	32	30	2703	2703	NUM
ftr-474	32	31	(	(	PUNCT
ftr-474	32	32	restrictions	restriction	NOUN
ftr-474	32	33	on	on	ADP
ftr-474	32	34	use	use	NOUN
ftr-474	32	35	or	or	CCONJ
ftr-474	32	36	disposition	disposition	NOUN
ftr-474	32	37	of	of	ADP
ftr-474	32	38	florida	florida	PROPN
ftr-474	32	39	tax	tax	NOUN
ftr-474	32	40	review	review	NOUN
ftr-474	32	41	section	section	NOUN
ftr-474	32	42	2702	2702	NUM
ftr-474	32	43	of	of	ADP
ftr-474	32	44	the	the	DET
ftr-474	32	45	code	code	NOUN
ftr-474	32	46	applies	apply	VERB
ftr-474	32	47	to	to	ADP
ftr-474	32	48	split	split	ADJ
ftr-474	32	49	-	-	PUNCT
ftr-474	32	50	interest	interest	NOUN
ftr-474	32	51	arrangements	arrangement	NOUN
ftr-474	32	52	involving	involve	VERB
ftr-474	32	53	successive	successive	ADJ
ftr-474	32	54	beneficial	beneficial	ADJ
ftr-474	32	55	interests	interest	NOUN
ftr-474	32	56	representing	represent	VERB
ftr-474	32	57	present	present	ADJ
ftr-474	32	58	and	and	CCONJ
ftr-474	32	59	future	future	ADJ
ftr-474	32	60	rights	right	NOUN
ftr-474	32	61	to	to	PART
ftr-474	32	62	possess	possess	VERB
ftr-474	32	63	or	or	CCONJ
ftr-474	32	64	enjoy	enjoy	VERB
ftr-474	32	65	the	the	DET
ftr-474	32	66	underlying	underlie	VERB
ftr-474	32	67	property	property	NOUN
ftr-474	32	68	.	.	PUNCT
ftr-474	33	1	when	when	SCONJ
ftr-474	33	2	a	a	DET
ftr-474	33	3	donor	donor	NOUN
ftr-474	33	4	transfers	transfer	VERB
ftr-474	33	5	one	one	NUM
ftr-474	33	6	interest	interest	NOUN
ftr-474	33	7	to	to	ADP
ftr-474	33	8	a	a	DET
ftr-474	33	9	family	family	NOUN
ftr-474	33	10	member	member	NOUN
ftr-474	33	11	while	while	SCONJ
ftr-474	33	12	retaining	retain	VERB
ftr-474	33	13	another	another	DET
ftr-474	33	14	interest	interest	NOUN
ftr-474	33	15	,	,	PUNCT
ftr-474	33	16	the	the	DET
ftr-474	33	17	special	special	ADJ
ftr-474	33	18	valuation	valuation	NOUN
ftr-474	33	19	rules	rule	NOUN
ftr-474	33	20	of	of	ADP
ftr-474	33	21	section	section	NOUN
ftr-474	33	22	2702	2702	NUM
ftr-474	33	23	assign	assign	VERB
ftr-474	33	24	a	a	DET
ftr-474	33	25	value	value	NOUN
ftr-474	33	26	of	of	ADP
ftr-474	33	27	zero	zero	NUM
ftr-474	33	28	to	to	ADP
ftr-474	33	29	the	the	DET
ftr-474	33	30	retained	retain	VERB
ftr-474	33	31	interest	interest	NOUN
ftr-474	33	32	unless	unless	SCONJ
ftr-474	33	33	it	it	PRON
ftr-474	33	34	meets	meet	VERB
ftr-474	33	35	various	various	ADJ
ftr-474	33	36	statutory	statutory	ADJ
ftr-474	33	37	requirements	requirement	NOUN
ftr-474	33	38	.	.	PUNCT
ftr-474	34	1	since	since	SCONJ
ftr-474	34	2	the	the	DET
ftr-474	34	3	value	value	NOUN
ftr-474	34	4	of	of	ADP
ftr-474	34	5	the	the	DET
ftr-474	34	6	transferred	transfer	VERB
ftr-474	34	7	interest	interest	NOUN
ftr-474	34	8	is	be	AUX
ftr-474	34	9	determined	determine	VERB
ftr-474	34	10	by	by	ADP
ftr-474	34	11	subtracting	subtract	VERB
ftr-474	34	12	the	the	DET
ftr-474	34	13	value	value	NOUN
ftr-474	34	14	of	of	ADP
ftr-474	34	15	the	the	DET
ftr-474	34	16	retained	retain	VERB
ftr-474	34	17	interest	interest	NOUN
ftr-474	34	18	from	from	ADP
ftr-474	34	19	the	the	DET
ftr-474	34	20	value	value	NOUN
ftr-474	34	21	of	of	ADP
ftr-474	34	22	the	the	DET
ftr-474	34	23	underlying	underlying	ADJ
ftr-474	34	24	property	property	NOUN
ftr-474	34	25	,	,	PUNCT
ftr-474	34	26	section	section	NOUN
ftr-474	34	27	2702	2702	NUM
ftr-474	34	28	produces	produce	VERB
ftr-474	34	29	a	a	DET
ftr-474	34	30	correspondingly	correspondingly	ADV
ftr-474	34	31	high	high	ADJ
ftr-474	34	32	value	value	NOUN
ftr-474	34	33	for	for	ADP
ftr-474	34	34	the	the	DET
ftr-474	34	35	transferred	transfer	VERB
ftr-474	34	36	interest	interest	NOUN
ftr-474	34	37	,	,	PUNCT
ftr-474	34	38	which	which	PRON
ftr-474	34	39	is	be	AUX
ftr-474	34	40	reflected	reflect	VERB
ftr-474	34	41	in	in	ADP
ftr-474	34	42	the	the	DET
ftr-474	34	43	donor	donor	NOUN
ftr-474	34	44	's	's	PART
ftr-474	34	45	gift	gift	NOUN
ftr-474	34	46	tax	tax	NOUN
ftr-474	34	47	base	base	NOUN
ftr-474	34	48	.	.	PUNCT
ftr-474	35	1	for	for	ADP
ftr-474	35	2	example	example	NOUN
ftr-474	35	3	,	,	PUNCT
ftr-474	35	4	a	a	DET
ftr-474	35	5	parent	parent	NOUN
ftr-474	35	6	who	who	PRON
ftr-474	35	7	gratuitously	gratuitously	ADV
ftr-474	35	8	transfers	transfer	VERB
ftr-474	35	9	a	a	DET
ftr-474	35	10	remainder	remainder	NOUN
ftr-474	35	11	to	to	ADP
ftr-474	35	12	a	a	DET
ftr-474	35	13	child	child	NOUN
ftr-474	35	14	while	while	SCONJ
ftr-474	35	15	retaining	retain	VERB
ftr-474	35	16	an	an	DET
ftr-474	35	17	income	income	NOUN
ftr-474	35	18	interest	interest	NOUN
ftr-474	35	19	for	for	ADP
ftr-474	35	20	a	a	DET
ftr-474	35	21	limited	limited	ADJ
ftr-474	35	22	term	term	NOUN
ftr-474	35	23	makes	make	VERB
ftr-474	35	24	a	a	DET
ftr-474	35	25	completed	complete	VERB
ftr-474	35	26	gift	gift	NOUN
ftr-474	35	27	of	of	ADP
ftr-474	35	28	only	only	ADV
ftr-474	35	29	the	the	DET
ftr-474	35	30	remainder	remainder	NOUN
ftr-474	35	31	.	.	PUNCT
ftr-474	36	1	if	if	SCONJ
ftr-474	36	2	the	the	DET
ftr-474	36	3	special	special	ADJ
ftr-474	36	4	valuation	valuation	NOUN
ftr-474	36	5	rules	rule	NOUN
ftr-474	36	6	assign	assign	VERB
ftr-474	36	7	a	a	DET
ftr-474	36	8	zero	zero	NUM
ftr-474	36	9	value	value	NOUN
ftr-474	36	10	to	to	ADP
ftr-474	36	11	the	the	DET
ftr-474	36	12	income	income	NOUN
ftr-474	36	13	interest	interest	NOUN
ftr-474	36	14	,	,	PUNCT
ftr-474	36	15	the	the	DET
ftr-474	36	16	donor	donor	NOUN
ftr-474	36	17	makes	make	VERB
ftr-474	36	18	a	a	DET
ftr-474	36	19	taxable	taxable	ADJ
ftr-474	36	20	gift	gift	NOUN
ftr-474	36	21	of	of	ADP
ftr-474	36	22	the	the	DET
ftr-474	36	23	full	full	ADJ
ftr-474	36	24	value	value	NOUN
ftr-474	36	25	of	of	ADP
ftr-474	36	26	the	the	DET
ftr-474	36	27	underlying	underlie	VERB
ftr-474	36	28	property	property	NOUN
ftr-474	36	29	.	.	PUNCT
ftr-474	37	1	if	if	SCONJ
ftr-474	37	2	the	the	DET
ftr-474	37	3	parent	parent	NOUN
ftr-474	37	4	subsequently	subsequently	ADV
ftr-474	37	5	disposes	dispose	VERB
ftr-474	37	6	of	of	ADP
ftr-474	37	7	the	the	DET
ftr-474	37	8	retained	retain	VERB
ftr-474	37	9	interest	interest	NOUN
ftr-474	37	10	in	in	ADP
ftr-474	37	11	a	a	DET
ftr-474	37	12	transfer	transfer	NOUN
ftr-474	37	13	that	that	PRON
ftr-474	37	14	attracts	attract	VERB
ftr-474	37	15	a	a	DET
ftr-474	37	16	gift	gift	NOUN
ftr-474	37	17	or	or	CCONJ
ftr-474	37	18	estate	estate	NOUN
ftr-474	37	19	tax	tax	NOUN
ftr-474	37	20	,	,	PUNCT
ftr-474	37	21	a	a	DET
ftr-474	37	22	problem	problem	NOUN
ftr-474	37	23	of	of	ADP
ftr-474	37	24	double	double	ADJ
ftr-474	37	25	taxation	taxation	NOUN
ftr-474	37	26	may	may	AUX
ftr-474	37	27	arise	arise	VERB
ftr-474	37	28	.	.	PUNCT
ftr-474	38	1	the	the	DET
ftr-474	38	2	section	section	NOUN
ftr-474	38	3	2702	2702	NUM
ftr-474	38	4	regulations	regulation	NOUN
ftr-474	38	5	address	address	VERB
ftr-474	38	6	this	this	DET
ftr-474	38	7	problem	problem	NOUN
ftr-474	38	8	by	by	ADP
ftr-474	38	9	providing	provide	VERB
ftr-474	38	10	a	a	DET
ftr-474	38	11	corrective	corrective	ADJ
ftr-474	38	12	adjustment	adjustment	NOUN
ftr-474	38	13	at	at	ADP
ftr-474	38	14	the	the	DET
ftr-474	38	15	time	time	NOUN
ftr-474	38	16	of	of	ADP
ftr-474	38	17	the	the	DET
ftr-474	38	18	subsequent	subsequent	ADJ
ftr-474	38	19	transfer	transfer	NOUN
ftr-474	38	20	.	.	PUNCT
ftr-474	39	1	this	this	DET
ftr-474	39	2	article	article	NOUN
ftr-474	39	3	examines	examine	VERB
ftr-474	39	4	the	the	DET
ftr-474	39	5	structure	structure	NOUN
ftr-474	39	6	and	and	CCONJ
ftr-474	39	7	operation	operation	NOUN
ftr-474	39	8	of	of	ADP
ftr-474	39	9	section	section	NOUN
ftr-474	39	10	2702	2702	NUM
ftr-474	39	11	in	in	ADP
ftr-474	39	12	the	the	DET
ftr-474	39	13	context	context	NOUN
ftr-474	39	14	of	of	ADP
ftr-474	39	15	the	the	DET
ftr-474	39	16	existing	exist	VERB
ftr-474	39	17	gift	gift	NOUN
ftr-474	39	18	and	and	CCONJ
ftr-474	39	19	estate	estate	NOUN
ftr-474	39	20	tax	tax	NOUN
ftr-474	39	21	system	system	NOUN
ftr-474	39	22	.	.	PUNCT
ftr-474	40	1	part	part	NOUN
ftr-474	40	2	ii	ii	PROPN
ftr-474	40	3	explains	explain	VERB
ftr-474	40	4	the	the	DET
ftr-474	40	5	abuses	abuse	NOUN
ftr-474	40	6	under	under	ADP
ftr-474	40	7	prior	prior	ADJ
ftr-474	40	8	law	law	NOUN
ftr-474	40	9	that	that	PRON
ftr-474	40	10	led	lead	VERB
ftr-474	40	11	to	to	ADP
ftr-474	40	12	the	the	DET
ftr-474	40	13	enactment	enactment	NOUN
ftr-474	40	14	of	of	ADP
ftr-474	40	15	section	section	NOUN
ftr-474	40	16	2702	2702	NUM
ftr-474	40	17	.	.	PUNCT
ftr-474	41	1	part	part	NOUN
ftr-474	41	2	iii	iii	NUM
ftr-474	41	3	analyzes	analyze	VERB
ftr-474	41	4	the	the	DET
ftr-474	41	5	impact	impact	NOUN
ftr-474	41	6	of	of	ADP
ftr-474	41	7	section	section	NOUN
ftr-474	41	8	2702	2702	NUM
ftr-474	41	9	in	in	ADP
ftr-474	41	10	valuing	value	VERB
ftr-474	41	11	the	the	DET
ftr-474	41	12	transferred	transfer	VERB
ftr-474	41	13	and	and	CCONJ
ftr-474	41	14	retained	retain	VERB
ftr-474	41	15	interests	interest	NOUN
ftr-474	41	16	in	in	ADP
ftr-474	41	17	the	the	DET
ftr-474	41	18	initial	initial	ADJ
ftr-474	41	19	transfer	transfer	NOUN
ftr-474	41	20	,	,	PUNCT
ftr-474	41	21	and	and	CCONJ
ftr-474	41	22	critically	critically	ADV
ftr-474	41	23	examines	examine	VERB
ftr-474	41	24	the	the	DET
ftr-474	41	25	operation	operation	NOUN
ftr-474	41	26	of	of	ADP
ftr-474	41	27	the	the	DET
ftr-474	41	28	corrective	corrective	ADJ
ftr-474	41	29	adjustment	adjustment	NOUN
ftr-474	41	30	under	under	ADP
ftr-474	41	31	the	the	DET
ftr-474	41	32	regulations	regulation	NOUN
ftr-474	41	33	.	.	PUNCT
ftr-474	42	1	part	part	NOUN
ftr-474	42	2	iv	iv	NUM
ftr-474	42	3	argues	argue	VERB
ftr-474	42	4	that	that	SCONJ
ftr-474	42	5	the	the	DET
ftr-474	42	6	approach	approach	NOUN
ftr-474	42	7	of	of	ADP
ftr-474	42	8	section	section	NOUN
ftr-474	42	9	2702	2702	NUM
ftr-474	42	10	is	be	AUX
ftr-474	42	11	fundamentally	fundamentally	ADV
ftr-474	42	12	misguided	misguided	ADJ
ftr-474	42	13	because	because	SCONJ
ftr-474	42	14	it	it	PRON
ftr-474	42	15	adds	add	VERB
ftr-474	42	16	unnecessary	unnecessary	ADJ
ftr-474	42	17	complexity	complexity	NOUN
ftr-474	42	18	and	and	CCONJ
ftr-474	42	19	exacerbates	exacerbate	VERB
ftr-474	42	20	existing	exist	VERB
ftr-474	42	21	structural	structural	ADJ
ftr-474	42	22	problems	problem	NOUN
ftr-474	42	23	in	in	ADP
ftr-474	42	24	the	the	DET
ftr-474	42	25	gift	gift	NOUN
ftr-474	42	26	and	and	CCONJ
ftr-474	42	27	estate	estate	NOUN
ftr-474	42	28	tax	tax	NOUN
ftr-474	42	29	system	system	NOUN
ftr-474	42	30	.	.	PUNCT
ftr-474	43	1	those	those	DET
ftr-474	43	2	problems	problem	NOUN
ftr-474	43	3	,	,	PUNCT
ftr-474	43	4	as	as	ADV
ftr-474	43	5	well	well	ADV
ftr-474	43	6	as	as	ADP
ftr-474	43	7	the	the	DET
ftr-474	43	8	abuses	abuse	NOUN
ftr-474	43	9	targeted	target	VERB
ftr-474	43	10	by	by	ADP
ftr-474	43	11	section	section	NOUN
ftr-474	43	12	2702	2702	NUM
ftr-474	43	13	,	,	PUNCT
ftr-474	43	14	could	could	AUX
ftr-474	43	15	be	be	AUX
ftr-474	43	16	addressed	address	VERB
ftr-474	43	17	more	more	ADV
ftr-474	43	18	effectively	effectively	ADV
ftr-474	43	19	by	by	ADP
ftr-474	43	20	a	a	DET
ftr-474	43	21	uniform	uniform	ADJ
ftr-474	43	22	transfer	transfer	NOUN
ftr-474	43	23	tax	tax	NOUN
ftr-474	43	24	base	base	NOUN
ftr-474	43	25	coupled	couple	VERB
ftr-474	43	26	with	with	ADP
ftr-474	43	27	uniform	uniform	ADJ
ftr-474	43	28	rules	rule	NOUN
ftr-474	43	29	for	for	ADP
ftr-474	43	30	the	the	DET
ftr-474	43	31	completion	completion	NOUN
ftr-474	43	32	and	and	CCONJ
ftr-474	43	33	valuation	valuation	NOUN
ftr-474	43	34	of	of	ADP
ftr-474	43	35	all	all	DET
ftr-474	43	36	lifetime	lifetime	NOUN
ftr-474	43	37	and	and	CCONJ
ftr-474	43	38	deathtime	deathtime	NOUN
ftr-474	43	39	transfers	transfer	NOUN
ftr-474	43	40	.	.	PUNCT
ftr-474	44	1	ii	ii	PROPN
ftr-474	44	2	.	.	PUNCT
ftr-474	45	1	valuation	valuation	PROPN
ftr-474	45	2	under	under	ADP
ftr-474	45	3	general	general	ADJ
ftr-474	45	4	principles	principle	NOUN
ftr-474	45	5	section	section	NOUN
ftr-474	45	6	2702	2702	NUM
ftr-474	45	7	is	be	AUX
ftr-474	45	8	aimed	aim	VERB
ftr-474	45	9	primarily	primarily	ADV
ftr-474	45	10	at	at	ADP
ftr-474	45	11	a	a	DET
ftr-474	45	12	few	few	ADJ
ftr-474	45	13	tax	tax	NOUN
ftr-474	45	14	-	-	PUNCT
ftr-474	45	15	driven	drive	VERB
ftr-474	45	16	techniques	technique	NOUN
ftr-474	45	17	involving	involve	VERB
ftr-474	45	18	transfers	transfer	NOUN
ftr-474	45	19	with	with	ADP
ftr-474	45	20	retained	retain	VERB
ftr-474	45	21	interests	interest	NOUN
ftr-474	45	22	.	.	PUNCT
ftr-474	46	1	a	a	DET
ftr-474	46	2	classic	classic	ADJ
ftr-474	46	3	example	example	NOUN
ftr-474	46	4	is	be	AUX
ftr-474	46	5	the	the	DET
ftr-474	46	6	so	so	ADV
ftr-474	46	7	-	-	PUNCT
ftr-474	46	8	called	call	VERB
ftr-474	46	9	grantor	grantor	NOUN
ftr-474	46	10	retained	retain	VERB
ftr-474	46	11	income	income	NOUN
ftr-474	46	12	trust	trust	NOUN
ftr-474	46	13	(	(	PUNCT
ftr-474	46	14	a	a	DET
ftr-474	46	15	"	"	PUNCT
ftr-474	46	16	grit	grit	NOUN
ftr-474	46	17	"	"	PUNCT
ftr-474	46	18	'	'	PUNCT
ftr-474	46	19	)	)	PUNCT
ftr-474	46	20	,	,	PUNCT
ftr-474	46	21	by	by	ADP
ftr-474	46	22	which	which	PRON
ftr-474	46	23	the	the	DET
ftr-474	46	24	donor	donor	NOUN
ftr-474	46	25	makes	make	VERB
ftr-474	46	26	a	a	DET
ftr-474	46	27	gift	gift	NOUN
ftr-474	46	28	property	property	NOUN
ftr-474	46	29	)	)	PUNCT
ftr-474	46	30	,	,	PUNCT
ftr-474	46	31	2704	2704	NUM
ftr-474	46	32	(	(	PUNCT
ftr-474	46	33	lapsing	lapse	VERB
ftr-474	46	34	rights	right	NOUN
ftr-474	46	35	or	or	CCONJ
ftr-474	46	36	restrictions	restriction	NOUN
ftr-474	46	37	)	)	PUNCT
ftr-474	46	38	.	.	PUNCT
ftr-474	47	1	the	the	DET
ftr-474	47	2	split	split	ADJ
ftr-474	47	3	-	-	PUNCT
ftr-474	47	4	interest	interest	NOUN
ftr-474	47	5	transfers	transfer	NOUN
ftr-474	47	6	addressed	address	VERB
ftr-474	47	7	by	by	ADP
ftr-474	47	8	§	§	PROPN
ftr-474	47	9	2702	2702	NUM
ftr-474	47	10	differ	differ	VERB
ftr-474	47	11	materially	materially	ADV
ftr-474	47	12	in	in	ADP
ftr-474	47	13	form	form	NOUN
ftr-474	47	14	,	,	PUNCT
ftr-474	47	15	function	function	NOUN
ftr-474	47	16	,	,	PUNCT
ftr-474	47	17	and	and	CCONJ
ftr-474	47	18	tax	tax	NOUN
ftr-474	47	19	treatment	treatment	NOUN
ftr-474	47	20	from	from	ADP
ftr-474	47	21	the	the	DET
ftr-474	47	22	other	other	ADJ
ftr-474	47	23	estate	estate	NOUN
ftr-474	47	24	freezing	freezing	NOUN
ftr-474	47	25	techniques	technique	NOUN
ftr-474	47	26	addressed	address	VERB
ftr-474	47	27	by	by	ADP
ftr-474	47	28	§	§	PROPN
ftr-474	47	29	§	§	PROPN
ftr-474	47	30	2701	2701	NUM
ftr-474	47	31	,	,	PUNCT
ftr-474	47	32	2703	2703	NUM
ftr-474	47	33	,	,	PUNCT
ftr-474	47	34	and	and	CCONJ
ftr-474	47	35	2704	2704	NUM
ftr-474	47	36	;	;	PUNCT
ftr-474	47	37	the	the	DET
ftr-474	47	38	latter	latter	ADJ
ftr-474	47	39	transactions	transaction	NOUN
ftr-474	47	40	fall	fall	VERB
ftr-474	47	41	outside	outside	ADP
ftr-474	47	42	the	the	DET
ftr-474	47	43	scope	scope	NOUN
ftr-474	47	44	of	of	ADP
ftr-474	47	45	this	this	DET
ftr-474	47	46	article	article	NOUN
ftr-474	47	47	.	.	PUNCT
ftr-474	48	1	for	for	ADP
ftr-474	48	2	an	an	DET
ftr-474	48	3	overview	overview	NOUN
ftr-474	48	4	of	of	ADP
ftr-474	48	5	chapter	chapter	NOUN
ftr-474	48	6	14	14	NUM
ftr-474	48	7	,	,	PUNCT
ftr-474	48	8	see	see	VERB
ftr-474	48	9	5	5	NUM
ftr-474	48	10	boris	boris	PROPN
ftr-474	48	11	i.	i.	PROPN
ftr-474	48	12	bittker	bittker	PROPN
ftr-474	48	13	&	&	CCONJ
ftr-474	48	14	lawrence	lawrence	PROPN
ftr-474	48	15	lokken	lokken	PROPN
ftr-474	48	16	,	,	PUNCT
ftr-474	48	17	federal	federal	ADJ
ftr-474	48	18	taxation	taxation	NOUN
ftr-474	48	19	of	of	ADP
ftr-474	48	20	income	income	NOUN
ftr-474	48	21	,	,	PUNCT
ftr-474	48	22	estates	estate	NOUN
ftr-474	48	23	and	and	CCONJ
ftr-474	48	24	gifts	gift	NOUN
ftr-474	48	25	ch	ch	NOUN
ftr-474	48	26	.	.	PROPN
ftr-474	48	27	136	136	NUM
ftr-474	48	28	(	(	PUNCT
ftr-474	48	29	2d	2d	NUM
ftr-474	48	30	ed	ed	NOUN
ftr-474	48	31	.	.	PROPN
ftr-474	48	32	1993	1993	NUM
ftr-474	48	33	)	)	PUNCT
ftr-474	48	34	.	.	PUNCT
ftr-474	49	1	[	[	X
ftr-474	49	2	vol	vol	NOUN
ftr-474	49	3	2:3	2:3	NUM
ftr-474	49	4	rethinking	rethink	VERB
ftr-474	49	5	section	section	NOUN
ftr-474	49	6	2702	2702	NUM
ftr-474	49	7	of	of	ADP
ftr-474	49	8	property	property	NOUN
ftr-474	49	9	subject	subject	NOUN
ftr-474	49	10	to	to	ADP
ftr-474	49	11	a	a	DET
ftr-474	49	12	retained	retain	VERB
ftr-474	49	13	income	income	NOUN
ftr-474	49	14	interest	interest	NOUN
ftr-474	49	15	for	for	ADP
ftr-474	49	16	a	a	DET
ftr-474	49	17	limited	limited	ADJ
ftr-474	49	18	termi	termi	NOUN
ftr-474	49	19	during	during	ADP
ftr-474	49	20	the	the	DET
ftr-474	49	21	1980s	1980	NOUN
ftr-474	49	22	when	when	SCONJ
ftr-474	49	23	interest	interest	NOUN
ftr-474	49	24	rates	rate	NOUN
ftr-474	49	25	were	be	AUX
ftr-474	49	26	high	high	ADJ
ftr-474	49	27	and	and	CCONJ
ftr-474	49	28	property	property	NOUN
ftr-474	49	29	values	value	NOUN
ftr-474	49	30	appreciated	appreciate	VERB
ftr-474	49	31	rapidly	rapidly	ADV
ftr-474	49	32	(	(	PUNCT
ftr-474	49	33	in	in	ADP
ftr-474	49	34	nominal	nominal	ADJ
ftr-474	49	35	dollars	dollar	NOUN
ftr-474	49	36	)	)	PUNCT
ftr-474	49	37	,	,	PUNCT
ftr-474	49	38	grits	grit	NOUN
ftr-474	49	39	and	and	CCONJ
ftr-474	49	40	similar	similar	ADJ
ftr-474	49	41	techniques	technique	NOUN
ftr-474	49	42	offered	offer	VERB
ftr-474	49	43	donors	donor	NOUN
ftr-474	49	44	attractive	attractive	ADJ
ftr-474	49	45	opportunities	opportunity	NOUN
ftr-474	49	46	to	to	PART
ftr-474	49	47	take	take	VERB
ftr-474	49	48	advantage	advantage	NOUN
ftr-474	49	49	of	of	ADP
ftr-474	49	50	annual	annual	ADJ
ftr-474	49	51	increases	increase	NOUN
ftr-474	49	52	in	in	ADP
ftr-474	49	53	the	the	DET
ftr-474	49	54	unified	unified	ADJ
ftr-474	49	55	credit.6	credit.6	PROPN
ftr-474	49	56	the	the	DET
ftr-474	49	57	following	follow	VERB
ftr-474	49	58	overview	overview	NOUN
ftr-474	49	59	of	of	ADP
ftr-474	49	60	these	these	DET
ftr-474	49	61	techniques	technique	NOUN
ftr-474	49	62	lays	lay	VERB
ftr-474	49	63	a	a	DET
ftr-474	49	64	foundation	foundation	NOUN
ftr-474	49	65	for	for	ADP
ftr-474	49	66	understanding	understand	VERB
ftr-474	49	67	the	the	DET
ftr-474	49	68	scope	scope	NOUN
ftr-474	49	69	and	and	CCONJ
ftr-474	49	70	operation	operation	NOUN
ftr-474	49	71	of	of	ADP
ftr-474	49	72	section	section	NOUN
ftr-474	49	73	2702	2702	NUM
ftr-474	49	74	and	and	CCONJ
ftr-474	49	75	for	for	ADP
ftr-474	49	76	evaluating	evaluate	VERB
ftr-474	49	77	its	its	PRON
ftr-474	49	78	effectiveness	effectiveness	NOUN
ftr-474	49	79	.	.	PUNCT
ftr-474	50	1	moreover	moreover	ADV
ftr-474	50	2	,	,	PUNCT
ftr-474	50	3	the	the	DET
ftr-474	50	4	techniques	technique	NOUN
ftr-474	50	5	discussed	discuss	VERB
ftr-474	50	6	below	below	ADV
ftr-474	50	7	remain	remain	VERB
ftr-474	50	8	viable	viable	ADJ
ftr-474	50	9	in	in	ADP
ftr-474	50	10	situations	situation	NOUN
ftr-474	50	11	where	where	SCONJ
ftr-474	50	12	section	section	NOUN
ftr-474	50	13	2702	2702	NUM
ftr-474	50	14	does	do	AUX
ftr-474	50	15	not	not	PART
ftr-474	50	16	apply	apply	VERB
ftr-474	50	17	.	.	PUNCT
ftr-474	50	18	'	'	PUNCT
ftr-474	51	1	a.	a.	NOUN
ftr-474	51	2	timing	timing	NOUN
ftr-474	51	3	and	and	CCONJ
ftr-474	51	4	amount	amount	NOUN
ftr-474	51	5	of	of	ADP
ftr-474	51	6	hiclusion	hiclusion	NOUN
ftr-474	51	7	under	under	ADP
ftr-474	51	8	well	well	ADV
ftr-474	51	9	-	-	PUNCT
ftr-474	51	10	established	establish	VERB
ftr-474	51	11	gift	gift	NOUN
ftr-474	51	12	tax	tax	NOUN
ftr-474	51	13	principles	principle	NOUN
ftr-474	51	14	,	,	PUNCT
ftr-474	51	15	a	a	DET
ftr-474	51	16	donor	donor	NOUN
ftr-474	51	17	carving	carve	VERB
ftr-474	51	18	beneficial	beneficial	ADJ
ftr-474	51	19	ownership	ownership	NOUN
ftr-474	51	20	of	of	ADP
ftr-474	51	21	property	property	NOUN
ftr-474	51	22	into	into	ADP
ftr-474	51	23	separate	separate	ADJ
ftr-474	51	24	interests	interest	NOUN
ftr-474	51	25	may	may	AUX
ftr-474	51	26	make	make	VERB
ftr-474	51	27	a	a	DET
ftr-474	51	28	completed	complete	VERB
ftr-474	51	29	gift	gift	NOUN
ftr-474	51	30	of	of	ADP
ftr-474	51	31	some	some	DET
ftr-474	51	32	interests	interest	NOUN
ftr-474	51	33	while	while	SCONJ
ftr-474	51	34	retaining	retain	VERB
ftr-474	51	35	others	other	NOUN
ftr-474	51	36	,	,	PUNCT
ftr-474	51	37	and	and	CCONJ
ftr-474	51	38	no	no	DET
ftr-474	51	39	gift	gift	NOUN
ftr-474	51	40	is	be	AUX
ftr-474	51	41	made	make	VERB
ftr-474	51	42	of	of	ADP
ftr-474	51	43	a	a	DET
ftr-474	51	44	retained	retain	VERB
ftr-474	51	45	interest.8	interest.8	NOUN
ftr-474	51	46	even	even	ADV
ftr-474	51	47	with	with	ADP
ftr-474	51	48	respect	respect	NOUN
ftr-474	51	49	to	to	ADP
ftr-474	51	50	a	a	DET
ftr-474	51	51	transferred	transfer	VERB
ftr-474	51	52	interest	interest	NOUN
ftr-474	51	53	,	,	PUNCT
ftr-474	51	54	the	the	DET
ftr-474	51	55	gift	gift	NOUN
ftr-474	51	56	generally	generally	ADV
ftr-474	51	57	remains	remain	VERB
ftr-474	51	58	incomplete	incomplete	ADJ
ftr-474	51	59	if	if	SCONJ
ftr-474	51	60	the	the	DET
ftr-474	51	61	donor	donor	NOUN
ftr-474	51	62	retains	retain	VERB
ftr-474	51	63	control	control	NOUN
ftr-474	51	64	over	over	ADP
ftr-474	51	65	its	its	PRON
ftr-474	51	66	beneficial	beneficial	ADJ
ftr-474	51	67	enjoyment	enjoyment	NOUN
ftr-474	51	68	by	by	ADP
ftr-474	51	69	others.9	others.9	PROPN
ftr-474	51	70	however	however	ADV
ftr-474	51	71	,	,	PUNCT
ftr-474	51	72	the	the	DET
ftr-474	51	73	possibility	possibility	NOUN
ftr-474	51	74	that	that	SCONJ
ftr-474	51	75	beneficial	beneficial	ADJ
ftr-474	51	76	enjoyment	enjoyment	NOUN
ftr-474	51	77	may	may	AUX
ftr-474	51	78	return	return	VERB
ftr-474	51	79	to	to	ADP
ftr-474	51	80	the	the	DET
ftr-474	51	81	donor	donor	NOUN
ftr-474	51	82	in	in	ADP
ftr-474	51	83	the	the	DET
ftr-474	51	84	discretion	discretion	NOUN
ftr-474	51	85	of	of	ADP
ftr-474	51	86	another	another	DET
ftr-474	51	87	person	person	NOUN
ftr-474	51	88	generally	generally	ADV
ftr-474	51	89	does	do	AUX
ftr-474	51	90	not	not	PART
ftr-474	51	91	prevent	prevent	VERB
ftr-474	51	92	5	5	NUM
ftr-474	51	93	.	.	PUNCT
ftr-474	52	1	see	see	VERB
ftr-474	52	2	staff	staff	NOUN
ftr-474	52	3	of	of	ADP
ftr-474	52	4	joint	joint	ADJ
ftr-474	52	5	comm	comm	NOUN
ftr-474	52	6	.	.	PUNCT
ftr-474	53	1	on	on	ADP
ftr-474	53	2	taxation	taxation	NOUN
ftr-474	53	3	.	.	PUNCT
ftr-474	54	1	supra	supra	PROPN
ftr-474	54	2	note	note	NOUN
ftr-474	54	3	3	3	X
ftr-474	54	4	.	.	PUNCT
ftr-474	55	1	at	at	ADP
ftr-474	55	2	12	12	NUM
ftr-474	55	3	-	-	SYM
ftr-474	55	4	13	13	NUM
ftr-474	55	5	.	.	PUNCT
ftr-474	55	6	15	15	NUM
ftr-474	55	7	-	-	SYM
ftr-474	55	8	16	16	NUM
ftr-474	55	9	(	(	PUNCT
ftr-474	55	10	describing	describe	VERB
ftr-474	55	11	grits	grit	NOUN
ftr-474	55	12	and	and	CCONJ
ftr-474	55	13	similar	similar	ADJ
ftr-474	55	14	techniques	technique	NOUN
ftr-474	55	15	)	)	PUNCT
ftr-474	55	16	;	;	PUNCT
ftr-474	55	17	u.s	u.s	PROPN
ftr-474	55	18	.	.	PROPN
ftr-474	55	19	trust	trust	PROPN
ftr-474	55	20	,	,	PUNCT
ftr-474	55	21	practical	practical	ADJ
ftr-474	55	22	drafting	drafting	NOUN
ftr-474	55	23	397	397	NUM
ftr-474	55	24	-	-	SYM
ftr-474	55	25	430	430	NUM
ftr-474	55	26	(	(	PUNCT
ftr-474	55	27	1984	1984	NUM
ftr-474	55	28	)	)	PUNCT
ftr-474	55	29	(	(	PUNCT
ftr-474	55	30	comprehensive	comprehensive	ADJ
ftr-474	55	31	analysis	analysis	NOUN
ftr-474	55	32	by	by	ADP
ftr-474	55	33	richard	richard	PROPN
ftr-474	55	34	b.	b.	PROPN
ftr-474	55	35	covey	covey	PROPN
ftr-474	55	36	)	)	PUNCT
ftr-474	55	37	.	.	PUNCT
ftr-474	56	1	on	on	ADP
ftr-474	56	2	the	the	DET
ftr-474	56	3	viability	viability	NOUN
ftr-474	56	4	of	of	ADP
ftr-474	56	5	split	split	ADJ
ftr-474	56	6	-	-	PUNCT
ftr-474	56	7	interest	interest	NOUN
ftr-474	56	8	arrangements	arrangement	NOUN
ftr-474	56	9	after	after	ADP
ftr-474	56	10	the	the	DET
ftr-474	56	11	enactment	enactment	NOUN
ftr-474	56	12	of	of	ADP
ftr-474	56	13	§	§	PROPN
ftr-474	56	14	2702	2702	NUM
ftr-474	56	15	,	,	PUNCT
ftr-474	56	16	see	see	VERB
ftr-474	56	17	howard	howard	PROPN
ftr-474	56	18	m.	m.	PROPN
ftr-474	56	19	zaritsky	zaritsky	PROPN
ftr-474	56	20	&	&	CCONJ
ftr-474	56	21	ronald	ronald	PROPN
ftr-474	56	22	d.	d.	PROPN
ftr-474	56	23	aucutt	aucutt	PROPN
ftr-474	56	24	.	.	PUNCT
ftr-474	57	1	structuring	structure	VERB
ftr-474	57	2	estate	estate	NOUN
ftr-474	57	3	freezes	freeze	VERB
ftr-474	57	4	under	under	ADP
ftr-474	57	5	chapter	chapter	NOUN
ftr-474	57	6	14	14	NUM
ftr-474	57	7	chs	ch	NOUN
ftr-474	57	8	.	.	PUNCT
ftr-474	58	1	10	10	NUM
ftr-474	58	2	-	-	SYM
ftr-474	58	3	13	13	NUM
ftr-474	58	4	(	(	PUNCT
ftr-474	58	5	1993	1993	NUM
ftr-474	58	6	)	)	PUNCT
ftr-474	59	1	;	;	PUNCT
ftr-474	59	2	mitchell	mitchell	PROPN
ftr-474	59	3	m.	m.	PROPN
ftr-474	59	4	gans	gans	PROPN
ftr-474	59	5	,	,	PUNCT
ftr-474	59	6	grit	grit	NOUN
ftr-474	59	7	's	's	PART
ftr-474	59	8	.	.	PUNCT
ftr-474	60	1	grat	grat	PROPN
ftr-474	60	2	's	's	PART
ftr-474	60	3	and	and	CCONJ
ftr-474	60	4	grut	grut	PROPN
ftr-474	60	5	's	's	PART
ftr-474	60	6	:	:	PUNCT
ftr-474	60	7	planning	planning	NOUN
ftr-474	60	8	and	and	CCONJ
ftr-474	60	9	policy	policy	NOUN
ftr-474	60	10	,	,	PUNCT
ftr-474	60	11	i1	i1	PROPN
ftr-474	60	12	va	va	PROPN
ftr-474	60	13	.	.	PUNCT
ftr-474	60	14	tax	tax	PROPN
ftr-474	60	15	rev	rev	PROPN
ftr-474	60	16	.	.	PROPN
ftr-474	60	17	761	761	NUM
ftr-474	60	18	(	(	PUNCT
ftr-474	60	19	1992	1992	NUM
ftr-474	60	20	)	)	PUNCT
ftr-474	60	21	;	;	PUNCT
ftr-474	60	22	u.s	u.s	PROPN
ftr-474	60	23	.	.	PROPN
ftr-474	60	24	trust	trust	PROPN
ftr-474	60	25	,	,	PUNCT
ftr-474	60	26	practical	practical	ADJ
ftr-474	60	27	drafting	drafting	NOUN
ftr-474	60	28	3325	3325	NUM
ftr-474	60	29	-	-	SYM
ftr-474	60	30	457	457	NUM
ftr-474	60	31	(	(	PUNCT
ftr-474	60	32	1993	1993	NUM
ftr-474	60	33	)	)	PUNCT
ftr-474	60	34	.	.	PUNCT
ftr-474	61	1	6	6	X
ftr-474	61	2	.	.	PUNCT
ftr-474	61	3	between	between	ADP
ftr-474	61	4	1981	1981	NUM
ftr-474	61	5	and	and	CCONJ
ftr-474	61	6	1987	1987	NUM
ftr-474	61	7	,	,	PUNCT
ftr-474	61	8	the	the	DET
ftr-474	61	9	unified	unified	ADJ
ftr-474	61	10	credit	credit	NOUN
ftr-474	61	11	rose	rise	VERB
ftr-474	61	12	from	from	ADP
ftr-474	61	13	$	$	SYM
ftr-474	61	14	47.000	47.000	NUM
ftr-474	61	15	to	to	ADP
ftr-474	61	16	s192,800	s192,800	ADJ
ftr-474	61	17	.	.	PUNCT
ftr-474	62	1	economic	economic	ADJ
ftr-474	62	2	recovery	recovery	NOUN
ftr-474	62	3	tax	tax	NOUN
ftr-474	62	4	act	act	NOUN
ftr-474	62	5	of	of	ADP
ftr-474	62	6	1981	1981	NUM
ftr-474	62	7	,	,	PUNCT
ftr-474	62	8	pub	pub	NOUN
ftr-474	62	9	.	.	PUNCT
ftr-474	63	1	l.	l.	PROPN
ftr-474	63	2	no	no	INTJ
ftr-474	63	3	.	.	PROPN
ftr-474	64	1	97	97	NUM
ftr-474	64	2	-	-	SYM
ftr-474	64	3	34	34	NUM
ftr-474	64	4	.	.	PUNCT
ftr-474	65	1	§	§	PROPN
ftr-474	65	2	401(b	401(b	PROPN
ftr-474	65	3	)	)	PUNCT
ftr-474	65	4	.	.	PUNCT
ftr-474	66	1	95	95	NUM
ftr-474	66	2	stat	stat	NOUN
ftr-474	66	3	.	.	PUNCT
ftr-474	67	1	172	172	NUM
ftr-474	67	2	,	,	PUNCT
ftr-474	67	3	299	299	NUM
ftr-474	67	4	(	(	PUNCT
ftr-474	67	5	amending	amend	VERB
ftr-474	67	6	irc	irc	ADV
ftr-474	67	7	§	§	PROPN
ftr-474	67	8	2505	2505	NUM
ftr-474	67	9	)	)	PUNCT
ftr-474	67	10	.	.	PUNCT
ftr-474	68	1	as	as	ADP
ftr-474	68	2	a	a	DET
ftr-474	68	3	result	result	NOUN
ftr-474	68	4	,	,	PUNCT
ftr-474	68	5	the	the	DET
ftr-474	68	6	amount	amount	NOUN
ftr-474	68	7	of	of	ADP
ftr-474	68	8	cumulative	cumulative	ADJ
ftr-474	68	9	taxable	taxable	ADJ
ftr-474	68	10	transfers	transfer	NOUN
ftr-474	68	11	sheltered	shelter	VERB
ftr-474	68	12	from	from	ADP
ftr-474	68	13	gift	gift	NOUN
ftr-474	68	14	and	and	CCONJ
ftr-474	68	15	estate	estate	NOUN
ftr-474	68	16	taxes	taxis	NOUN
ftr-474	68	17	by	by	ADP
ftr-474	68	18	the	the	DET
ftr-474	68	19	unified	unified	ADJ
ftr-474	68	20	credit	credit	NOUN
ftr-474	68	21	rose	rise	VERB
ftr-474	68	22	from	from	ADP
ftr-474	68	23	$	$	SYM
ftr-474	68	24	175,625	175,625	NUM
ftr-474	68	25	to	to	PART
ftr-474	68	26	s600.000	s600.000	PROPN
ftr-474	68	27	.	.	PUNCT
ftr-474	69	1	7	7	X
ftr-474	69	2	.	.	X
ftr-474	69	3	for	for	ADP
ftr-474	69	4	example	example	NOUN
ftr-474	69	5	,	,	PUNCT
ftr-474	69	6	a	a	DET
ftr-474	69	7	grit	grit	NOUN
ftr-474	69	8	remains	remain	VERB
ftr-474	69	9	viable	viable	ADJ
ftr-474	69	10	if	if	SCONJ
ftr-474	69	11	the	the	DET
ftr-474	69	12	donee	donee	NOUN
ftr-474	69	13	is	be	AUX
ftr-474	69	14	not	not	PART
ftr-474	69	15	a	a	DET
ftr-474	69	16	member	member	NOUN
ftr-474	69	17	of	of	ADP
ftr-474	69	18	the	the	DET
ftr-474	69	19	transferor	transferor	NOUN
ftr-474	69	20	's	's	PART
ftr-474	69	21	family	family	NOUN
ftr-474	69	22	,	,	PUNCT
ftr-474	69	23	see	see	VERB
ftr-474	69	24	irc	irc	ADV
ftr-474	69	25	§	§	PROPN
ftr-474	69	26	§	§	PROPN
ftr-474	69	27	2702(a)(1	2702(a)(1	NUM
ftr-474	69	28	)	)	PUNCT
ftr-474	69	29	,	,	PUNCT
ftr-474	69	30	(	(	PUNCT
ftr-474	69	31	e	e	NOUN
ftr-474	69	32	)	)	PUNCT
ftr-474	69	33	,	,	PUNCT
ftr-474	69	34	2704(c)(2	2704(c)(2	NUM
ftr-474	69	35	)	)	PUNCT
ftr-474	69	36	,	,	PUNCT
ftr-474	69	37	or	or	CCONJ
ftr-474	69	38	if	if	SCONJ
ftr-474	69	39	the	the	DET
ftr-474	69	40	underlying	underlie	VERB
ftr-474	69	41	property	property	NOUN
ftr-474	69	42	is	be	AUX
ftr-474	69	43	to	to	PART
ftr-474	69	44	be	be	AUX
ftr-474	69	45	used	use	VERB
ftr-474	69	46	as	as	ADP
ftr-474	69	47	a	a	DET
ftr-474	69	48	personal	personal	ADJ
ftr-474	69	49	residence	residence	NOUN
ftr-474	69	50	by	by	ADP
ftr-474	69	51	the	the	DET
ftr-474	69	52	holder	holder	NOUN
ftr-474	69	53	of	of	ADP
ftr-474	69	54	the	the	DET
ftr-474	69	55	term	term	NOUN
ftr-474	69	56	interest	interest	NOUN
ftr-474	69	57	,	,	PUNCT
ftr-474	69	58	see	see	VERB
ftr-474	69	59	irc	irc	ADV
ftr-474	69	60	§	§	PROPN
ftr-474	69	61	2702(a)(31(a)(ii	2702(a)(31(a)(ii	NUM
ftr-474	69	62	)	)	PUNCT
ftr-474	69	63	.	.	PUNCT
ftr-474	70	1	8	8	X
ftr-474	70	2	.	.	PUNCT
ftr-474	70	3	regs	reg	NOUN
ftr-474	70	4	.	.	PUNCT
ftr-474	71	1	§	§	PROPN
ftr-474	71	2	25.2511	25.2511	NUM
ftr-474	71	3	-	-	SYM
ftr-474	71	4	1(e	1(e	NUM
ftr-474	71	5	)	)	PUNCT
ftr-474	71	6	;	;	PUNCT
ftr-474	71	7	smith	smith	PROPN
ftr-474	71	8	v.	v.	PROPN
ftr-474	71	9	shaughnessy	shaughnessy	PROPN
ftr-474	71	10	,	,	PUNCT
ftr-474	71	11	318	318	NUM
ftr-474	71	12	u.s	u.s	PROPN
ftr-474	71	13	.	.	PROPN
ftr-474	71	14	176	176	NUM
ftr-474	71	15	(	(	PUNCT
ftr-474	71	16	1943	1943	NUM
ftr-474	71	17	)	)	PUNCT
ftr-474	71	18	.	.	PUNCT
ftr-474	72	1	the	the	DET
ftr-474	72	2	gift	gift	NOUN
ftr-474	72	3	tax	tax	NOUN
ftr-474	72	4	applies	apply	VERB
ftr-474	72	5	only	only	ADV
ftr-474	72	6	to	to	ADP
ftr-474	72	7	transfers	transfer	NOUN
ftr-474	72	8	of	of	ADP
ftr-474	72	9	beneficial	beneficial	ADJ
ftr-474	72	10	interests	interest	NOUN
ftr-474	72	11	in	in	ADP
ftr-474	72	12	property	property	NOUN
ftr-474	72	13	(	(	PUNCT
ftr-474	72	14	i.e.	i.e.	X
ftr-474	72	15	,	,	PUNCT
ftr-474	72	16	the	the	DET
ftr-474	72	17	right	right	NOUN
ftr-474	72	18	to	to	PART
ftr-474	72	19	possess	possess	VERB
ftr-474	72	20	or	or	CCONJ
ftr-474	72	21	enjoy	enjoy	VERB
ftr-474	72	22	the	the	DET
ftr-474	72	23	property	property	NOUN
ftr-474	72	24	or	or	CCONJ
ftr-474	72	25	its	its	PRON
ftr-474	72	26	income	income	NOUN
ftr-474	72	27	)	)	PUNCT
ftr-474	72	28	;	;	PUNCT
ftr-474	72	29	for	for	ADP
ftr-474	72	30	gift	gift	NOUN
ftr-474	72	31	tax	tax	NOUN
ftr-474	72	32	purposes	purpose	NOUN
ftr-474	72	33	,	,	PUNCT
ftr-474	72	34	a	a	DET
ftr-474	72	35	transfer	transfer	NOUN
ftr-474	72	36	of	of	ADP
ftr-474	72	37	bare	bare	ADJ
ftr-474	72	38	legal	legal	ADJ
ftr-474	72	39	title	title	NOUN
ftr-474	72	40	to	to	ADP
ftr-474	72	41	a	a	DET
ftr-474	72	42	trustee	trustee	NOUN
ftr-474	72	43	is	be	AUX
ftr-474	72	44	not	not	PART
ftr-474	72	45	a	a	DET
ftr-474	72	46	gift	gift	NOUN
ftr-474	72	47	.	.	PUNCT
ftr-474	73	1	regs	regs	PROPN
ftr-474	73	2	.	.	PUNCT
ftr-474	74	1	§	§	PROPN
ftr-474	74	2	25.2511	25.2511	NUM
ftr-474	74	3	-	-	PUNCT
ftr-474	74	4	1(g)(1	1(g)(1	NUM
ftr-474	74	5	)	)	PUNCT
ftr-474	74	6	.	.	PUNCT
ftr-474	75	1	9	9	X
ftr-474	75	2	.	.	X
ftr-474	75	3	estate	estate	NOUN
ftr-474	75	4	of	of	ADP
ftr-474	75	5	sanford	sanford	PROPN
ftr-474	75	6	v.	v.	PROPN
ftr-474	75	7	commissioner	commissioner	PROPN
ftr-474	75	8	,	,	PUNCT
ftr-474	75	9	308	308	NUM
ftr-474	75	10	u.s	u.s	PROPN
ftr-474	75	11	.	.	PROPN
ftr-474	75	12	39	39	NUM
ftr-474	75	13	,	,	PUNCT
ftr-474	75	14	44	44	NUM
ftr-474	75	15	(	(	PUNCT
ftr-474	75	16	1939	1939	NUM
ftr-474	75	17	)	)	PUNCT
ftr-474	75	18	.	.	PUNCT
ftr-474	76	1	a	a	DET
ftr-474	76	2	retained	retain	VERB
ftr-474	76	3	power	power	NOUN
ftr-474	76	4	which	which	PRON
ftr-474	76	5	permits	permit	VERB
ftr-474	76	6	the	the	DET
ftr-474	76	7	donor	donor	NOUN
ftr-474	76	8	to	to	PART
ftr-474	76	9	regain	regain	VERB
ftr-474	76	10	beneficial	beneficial	ADJ
ftr-474	76	11	enjoyment	enjoyment	NOUN
ftr-474	76	12	or	or	CCONJ
ftr-474	76	13	to	to	PART
ftr-474	76	14	change	change	VERB
ftr-474	76	15	the	the	DET
ftr-474	76	16	beneficial	beneficial	ADJ
ftr-474	76	17	enjoyment	enjoyment	NOUN
ftr-474	76	18	of	of	ADP
ftr-474	76	19	others	other	NOUN
ftr-474	76	20	generally	generally	ADV
ftr-474	76	21	prevents	prevent	VERB
ftr-474	76	22	completion	completion	NOUN
ftr-474	76	23	.	.	PUNCT
ftr-474	77	1	regs	reg	NOUN
ftr-474	77	2	.	.	PUNCT
ftr-474	78	1	§	§	PROPN
ftr-474	78	2	25.2511	25.2511	NUM
ftr-474	78	3	-	-	SYM
ftr-474	78	4	2(b	2(b	NUM
ftr-474	78	5	)	)	PUNCT
ftr-474	78	6	,	,	PUNCT
ftr-474	78	7	(	(	PUNCT
ftr-474	78	8	c	c	NOUN
ftr-474	78	9	)	)	PUNCT
ftr-474	78	10	.	.	PUNCT
ftr-474	79	1	a	a	DET
ftr-474	79	2	retained	retain	VERB
ftr-474	79	3	power	power	NOUN
ftr-474	79	4	does	do	AUX
ftr-474	79	5	not	not	PART
ftr-474	79	6	prevent	prevent	VERB
ftr-474	79	7	completion	completion	NOUN
ftr-474	79	8	,	,	PUNCT
ftr-474	79	9	however	however	ADV
ftr-474	79	10	,	,	PUNCT
ftr-474	79	11	if	if	SCONJ
ftr-474	79	12	it	it	PRON
ftr-474	79	13	affects	affect	VERB
ftr-474	79	14	only	only	ADV
ftr-474	79	15	"	"	PUNCT
ftr-474	79	16	'	'	PUNCT
ftr-474	79	17	the	the	DET
ftr-474	79	18	manner	manner	NOUN
ftr-474	79	19	or	or	CCONJ
ftr-474	79	20	time	time	NOUN
ftr-474	79	21	of	of	ADP
ftr-474	79	22	enjoyment	enjoyment	NOUN
ftr-474	79	23	.	.	PUNCT
ftr-474	79	24	"	"	PUNCT
ftr-474	79	25	regs	reg	NOUN
ftr-474	79	26	.	.	PUNCT
ftr-474	80	1	§	§	PROPN
ftr-474	80	2	25.2511	25.2511	NUM
ftr-474	80	3	-	-	SYM
ftr-474	80	4	2(d	2(d	NUM
ftr-474	80	5	)	)	PUNCT
ftr-474	80	6	,	,	PUNCT
ftr-474	80	7	is	be	AUX
ftr-474	80	8	exercisable	exercisable	ADJ
ftr-474	80	9	only	only	ADV
ftr-474	80	10	in	in	ADP
ftr-474	80	11	conjunction	conjunction	NOUN
ftr-474	80	12	with	with	ADP
ftr-474	80	13	a	a	DET
ftr-474	80	14	person	person	NOUN
ftr-474	80	15	having	have	VERB
ftr-474	80	16	a	a	DET
ftr-474	80	17	substantial	substantial	ADJ
ftr-474	80	18	adverse	adverse	ADJ
ftr-474	80	19	interest	interest	NOUN
ftr-474	80	20	,	,	PUNCT
ftr-474	80	21	regs	reg	NOUN
ftr-474	80	22	.	.	PUNCT
ftr-474	81	1	§	§	PROPN
ftr-474	81	2	25.2511	25.2511	NUM
ftr-474	81	3	-	-	SYM
ftr-474	81	4	2(e	2(e	NUM
ftr-474	81	5	)	)	PUNCT
ftr-474	81	6	,	,	PUNCT
ftr-474	81	7	or	or	CCONJ
ftr-474	81	8	is	be	AUX
ftr-474	81	9	exercisable	exercisable	ADJ
ftr-474	81	10	in	in	ADP
ftr-474	81	11	a	a	DET
ftr-474	81	12	fiduciary	fiduciary	ADJ
ftr-474	81	13	capacity	capacity	NOUN
ftr-474	81	14	and	and	CCONJ
ftr-474	81	15	limited	limit	VERB
ftr-474	81	16	by	by	ADP
ftr-474	81	17	a	a	DET
ftr-474	81	18	fixed	fix	VERB
ftr-474	81	19	or	or	CCONJ
ftr-474	81	20	ascertainable	ascertainable	ADJ
ftr-474	81	21	standard	standard	ADJ
ftr-474	81	22	,	,	PUNCT
ftr-474	81	23	regs	reg	NOUN
ftr-474	81	24	.	.	PUNCT
ftr-474	82	1	§	§	PROPN
ftr-474	82	2	25.251	25.251	NUM
ftr-474	82	3	1	1	NUM
ftr-474	82	4	-	-	NUM
ftr-474	82	5	2(g	2(g	NUM
ftr-474	82	6	)	)	PUNCT
ftr-474	82	7	.	.	PUNCT
ftr-474	83	1	19941	19941	NUM
ftr-474	83	2	florida	florida	PROPN
ftr-474	83	3	tax	tax	PROPN
ftr-474	83	4	review	review	NOUN
ftr-474	83	5	completion	completion	NOUN
ftr-474	83	6	.	.	PUNCT
ftr-474	83	7	'	'	PUNCT
ftr-474	84	1	the	the	DET
ftr-474	84	2	donor	donor	NOUN
ftr-474	84	3	thus	thus	ADV
ftr-474	84	4	enjoys	enjoy	VERB
ftr-474	84	5	considerable	considerable	ADJ
ftr-474	84	6	flexibility	flexibility	NOUN
ftr-474	84	7	both	both	CCONJ
ftr-474	84	8	in	in	ADP
ftr-474	84	9	defining	define	VERB
ftr-474	84	10	separate	separate	ADJ
ftr-474	84	11	interests	interest	NOUN
ftr-474	84	12	in	in	ADP
ftr-474	84	13	the	the	DET
ftr-474	84	14	underlying	underlie	VERB
ftr-474	84	15	property	property	NOUN
ftr-474	84	16	and	and	CCONJ
ftr-474	84	17	in	in	ADP
ftr-474	84	18	determining	determine	VERB
ftr-474	84	19	the	the	DET
ftr-474	84	20	time	time	NOUN
ftr-474	84	21	of	of	ADP
ftr-474	84	22	completion	completion	NOUN
ftr-474	84	23	of	of	ADP
ftr-474	84	24	a	a	DET
ftr-474	84	25	gift	gift	NOUN
ftr-474	84	26	of	of	ADP
ftr-474	84	27	a	a	DET
ftr-474	84	28	particular	particular	ADJ
ftr-474	84	29	interest	interest	NOUN
ftr-474	84	30	.	.	PUNCT
ftr-474	85	1	the	the	DET
ftr-474	85	2	amount	amount	NOUN
ftr-474	85	3	of	of	ADP
ftr-474	85	4	a	a	DET
ftr-474	85	5	gift	gift	NOUN
ftr-474	85	6	is	be	AUX
ftr-474	85	7	its	its	PRON
ftr-474	85	8	value	value	NOUN
ftr-474	85	9	at	at	ADP
ftr-474	85	10	the	the	DET
ftr-474	85	11	time	time	NOUN
ftr-474	85	12	of	of	ADP
ftr-474	85	13	completion	completion	NOUN
ftr-474	85	14	.	.	PUNCT
ftr-474	85	15	"	"	PUNCT
ftr-474	86	1	property	property	NOUN
ftr-474	86	2	generally	generally	ADV
ftr-474	86	3	is	be	AUX
ftr-474	86	4	valued	value	VERB
ftr-474	86	5	at	at	ADP
ftr-474	86	6	"	"	PUNCT
ftr-474	86	7	fair	fair	ADJ
ftr-474	86	8	market	market	NOUN
ftr-474	86	9	value"-the	value"-the	DET
ftr-474	86	10	price	price	NOUN
ftr-474	86	11	at	at	ADP
ftr-474	86	12	which	which	PRON
ftr-474	86	13	it	it	PRON
ftr-474	86	14	would	would	AUX
ftr-474	86	15	change	change	VERB
ftr-474	86	16	hands	hand	NOUN
ftr-474	86	17	in	in	ADP
ftr-474	86	18	a	a	DET
ftr-474	86	19	hypothetical	hypothetical	ADJ
ftr-474	86	20	ann's	ann's	NOUN
ftr-474	86	21	-	-	PUNCT
ftr-474	86	22	length	length	NOUN
ftr-474	86	23	transaction.1	transaction.1	NOUN
ftr-474	86	24	2	2	NUM
ftr-474	86	25	when	when	SCONJ
ftr-474	86	26	beneficial	beneficial	ADJ
ftr-474	86	27	enjoyment	enjoyment	NOUN
ftr-474	86	28	of	of	ADP
ftr-474	86	29	property	property	NOUN
ftr-474	86	30	is	be	AUX
ftr-474	86	31	split	split	VERB
ftr-474	86	32	into	into	ADP
ftr-474	86	33	a	a	DET
ftr-474	86	34	term	term	NOUN
ftr-474	86	35	interest	interest	NOUN
ftr-474	86	36	3	3	NUM
ftr-474	86	37	and	and	CCONJ
ftr-474	86	38	a	a	DET
ftr-474	86	39	remainder	remainder	NOUN
ftr-474	86	40	,	,	PUNCT
ftr-474	86	41	4	4	NUM
ftr-474	86	42	the	the	DET
ftr-474	86	43	property	property	NOUN
ftr-474	86	44	's	's	PART
ftr-474	86	45	value	value	NOUN
ftr-474	86	46	is	be	AUX
ftr-474	86	47	apportioned	apportion	VERB
ftr-474	86	48	among	among	ADP
ftr-474	86	49	the	the	DET
ftr-474	86	50	interests	interest	NOUN
ftr-474	86	51	.	.	PUNCT
ftr-474	87	1	since	since	SCONJ
ftr-474	87	2	the	the	DET
ftr-474	87	3	combined	combine	VERB
ftr-474	87	4	interests	interest	NOUN
ftr-474	87	5	represent	represent	VERB
ftr-474	87	6	complete	complete	ADJ
ftr-474	87	7	ownership	ownership	NOUN
ftr-474	87	8	of	of	ADP
ftr-474	87	9	the	the	DET
ftr-474	87	10	property	property	NOUN
ftr-474	87	11	,	,	PUNCT
ftr-474	87	12	the	the	DET
ftr-474	87	13	value	value	NOUN
ftr-474	87	14	of	of	ADP
ftr-474	87	15	each	each	DET
ftr-474	87	16	interest	interest	NOUN
ftr-474	87	17	generally	generally	ADV
ftr-474	87	18	is	be	AUX
ftr-474	87	19	derived	derive	VERB
ftr-474	87	20	by	by	ADP
ftr-474	87	21	subtracting	subtract	VERB
ftr-474	87	22	the	the	DET
ftr-474	87	23	value	value	NOUN
ftr-474	87	24	of	of	ADP
ftr-474	87	25	the	the	DET
ftr-474	87	26	other	other	ADJ
ftr-474	87	27	interests	interest	NOUN
ftr-474	87	28	from	from	ADP
ftr-474	87	29	the	the	DET
ftr-474	87	30	value	value	NOUN
ftr-474	87	31	of	of	ADP
ftr-474	87	32	the	the	DET
ftr-474	87	33	entire	entire	ADJ
ftr-474	87	34	property	property	NOUN
ftr-474	87	35	.	.	PUNCT
ftr-474	88	1	5	5	NUM
ftr-474	88	2	thus	thus	ADV
ftr-474	88	3	,	,	PUNCT
ftr-474	88	4	the	the	DET
ftr-474	88	5	values	value	NOUN
ftr-474	88	6	of	of	ADP
ftr-474	88	7	the	the	DET
ftr-474	88	8	respective	respective	ADJ
ftr-474	88	9	interests	interest	NOUN
ftr-474	88	10	are	be	AUX
ftr-474	88	11	interdependent	interdependent	ADJ
ftr-474	88	12	,	,	PUNCT
ftr-474	88	13	and	and	CCONJ
ftr-474	88	14	any	any	DET
ftr-474	88	15	uncertainty	uncertainty	NOUN
ftr-474	88	16	or	or	CCONJ
ftr-474	88	17	inaccuracy	inaccuracy	NOUN
ftr-474	88	18	in	in	ADP
ftr-474	88	19	the	the	DET
ftr-474	88	20	valuation	valuation	NOUN
ftr-474	88	21	of	of	ADP
ftr-474	88	22	one	one	NUM
ftr-474	88	23	interest	interest	NOUN
ftr-474	88	24	indirectly	indirectly	ADV
ftr-474	88	25	affects	affect	VERB
ftr-474	88	26	the	the	DET
ftr-474	88	27	valuation	valuation	NOUN
ftr-474	88	28	of	of	ADP
ftr-474	88	29	the	the	DET
ftr-474	88	30	other	other	ADJ
ftr-474	88	31	.	.	PUNCT
ftr-474	89	1	if	if	SCONJ
ftr-474	89	2	the	the	DET
ftr-474	89	3	limitations	limitation	NOUN
ftr-474	89	4	and	and	CCONJ
ftr-474	89	5	conditions	condition	NOUN
ftr-474	89	6	affecting	affect	VERB
ftr-474	89	7	possession	possession	NOUN
ftr-474	89	8	or	or	CCONJ
ftr-474	89	9	enjoyment	enjoyment	NOUN
ftr-474	89	10	of	of	ADP
ftr-474	89	11	the	the	DET
ftr-474	89	12	underlying	underlie	VERB
ftr-474	89	13	property	property	NOUN
ftr-474	89	14	can	can	AUX
ftr-474	89	15	be	be	AUX
ftr-474	89	16	estimated	estimate	VERB
ftr-474	89	17	reasonably	reasonably	ADV
ftr-474	89	18	,	,	PUNCT
ftr-474	89	19	6	6	NUM
ftr-474	89	20	the	the	DET
ftr-474	89	21	gift	gift	NOUN
ftr-474	89	22	tax	tax	NOUN
ftr-474	89	23	value	value	NOUN
ftr-474	89	24	of	of	ADP
ftr-474	89	25	a	a	DET
ftr-474	89	26	term	term	NOUN
ftr-474	89	27	interest	interest	NOUN
ftr-474	89	28	or	or	CCONJ
ftr-474	89	29	remainder	remainder	NOUN
ftr-474	89	30	is	be	AUX
ftr-474	89	31	determined	determine	VERB
ftr-474	89	32	by	by	ADP
ftr-474	89	33	discounting	discount	VERB
ftr-474	89	34	the	the	DET
ftr-474	89	35	future	future	ADJ
ftr-474	89	36	payments	payment	NOUN
ftr-474	89	37	to	to	PART
ftr-474	89	38	present	present	ADJ
ftr-474	89	39	value	value	NOUN
ftr-474	89	40	under	under	ADP
ftr-474	89	41	treasury	treasury	NOUN
ftr-474	89	42	tables	table	NOUN
ftr-474	89	43	based	base	VERB
ftr-474	89	44	on	on	ADP
ftr-474	89	45	prescribed	prescribed	ADJ
ftr-474	89	46	discount	discount	NOUN
ftr-474	89	47	rates	rate	NOUN
ftr-474	89	48	and	and	CCONJ
ftr-474	89	49	mortality	mortality	NOUN
ftr-474	89	50	assumptions	assumption	NOUN
ftr-474	89	51	.	.	PUNCT
ftr-474	90	1	7	7	NUM
ftr-474	90	2	the	the	DET
ftr-474	90	3	tables	table	NOUN
ftr-474	90	4	greatly	greatly	ADV
ftr-474	90	5	simplify	simplify	VERB
ftr-474	90	6	the	the	DET
ftr-474	90	7	valuation	valuation	NOUN
ftr-474	90	8	of	of	ADP
ftr-474	90	9	split	split	ADJ
ftr-474	90	10	10	10	NUM
ftr-474	90	11	.	.	PUNCT
ftr-474	91	1	regs	reg	NOUN
ftr-474	91	2	.	.	PUNCT
ftr-474	92	1	§	§	PROPN
ftr-474	92	2	25.2511	25.2511	NUM
ftr-474	92	3	-	-	SYM
ftr-474	92	4	2(g	2(g	NUM
ftr-474	92	5	)	)	PUNCT
ftr-474	92	6	;	;	PUNCT
ftr-474	92	7	shaughnessy	shaughnessy	PROPN
ftr-474	92	8	,	,	PUNCT
ftr-474	92	9	318	318	NUM
ftr-474	92	10	u.s	u.s	PROPN
ftr-474	92	11	.	.	PROPN
ftr-474	92	12	at	at	ADP
ftr-474	92	13	181	181	NUM
ftr-474	92	14	.	.	PUNCT
ftr-474	93	1	to	to	ADP
ftr-474	93	2	the	the	DET
ftr-474	93	3	extent	extent	NOUN
ftr-474	93	4	that	that	SCONJ
ftr-474	93	5	the	the	DET
ftr-474	93	6	donor	donor	NOUN
ftr-474	93	7	's	's	PART
ftr-474	93	8	creditors	creditor	NOUN
ftr-474	93	9	can	can	AUX
ftr-474	93	10	reach	reach	VERB
ftr-474	93	11	the	the	DET
ftr-474	93	12	property	property	NOUN
ftr-474	93	13	under	under	ADP
ftr-474	93	14	state	state	NOUN
ftr-474	93	15	law	law	NOUN
ftr-474	93	16	,	,	PUNCT
ftr-474	93	17	however	however	ADV
ftr-474	93	18	,	,	PUNCT
ftr-474	93	19	the	the	DET
ftr-474	93	20	donor	donor	NOUN
ftr-474	93	21	is	be	AUX
ftr-474	93	22	treated	treat	VERB
ftr-474	93	23	as	as	ADP
ftr-474	93	24	retaining	retain	VERB
ftr-474	93	25	the	the	DET
ftr-474	93	26	power	power	NOUN
ftr-474	93	27	to	to	PART
ftr-474	93	28	regain	regain	VERB
ftr-474	93	29	beneficial	beneficial	ADJ
ftr-474	93	30	enjoyment	enjoyment	NOUN
ftr-474	93	31	.	.	PUNCT
ftr-474	94	1	outwin	outwin	PROPN
ftr-474	94	2	v.	v.	ADP
ftr-474	94	3	commissioner	commissioner	PROPN
ftr-474	94	4	,	,	PUNCT
ftr-474	94	5	76	76	NUM
ftr-474	94	6	t.c	t.c	PROPN
ftr-474	94	7	.	.	PROPN
ftr-474	94	8	153	153	NUM
ftr-474	94	9	,	,	PUNCT
ftr-474	94	10	186	186	NUM
ftr-474	94	11	(	(	PUNCT
ftr-474	94	12	1981	1981	NUM
ftr-474	94	13	)	)	PUNCT
ftr-474	94	14	,	,	PUNCT
ftr-474	94	15	acq	acq	PROPN
ftr-474	94	16	.	.	PROPN
ftr-474	94	17	1981	1981	NUM
ftr-474	94	18	-	-	SYM
ftr-474	94	19	2	2	NUM
ftr-474	94	20	c.b	c.b	PROPN
ftr-474	94	21	.	.	PROPN
ftr-474	94	22	2	2	NUM
ftr-474	94	23	.	.	NOUN
ftr-474	94	24	11	11	NUM
ftr-474	94	25	.	.	PUNCT
ftr-474	95	1	irc	irc	PROPN
ftr-474	95	2	§	§	PROPN
ftr-474	95	3	2512(a	2512(a	NOUN
ftr-474	95	4	)	)	PUNCT
ftr-474	95	5	.	.	PUNCT
ftr-474	96	1	the	the	DET
ftr-474	96	2	value	value	NOUN
ftr-474	96	3	of	of	ADP
ftr-474	96	4	any	any	DET
ftr-474	96	5	consideration	consideration	NOUN
ftr-474	96	6	in	in	ADP
ftr-474	96	7	money	money	NOUN
ftr-474	96	8	or	or	CCONJ
ftr-474	96	9	money	money	NOUN
ftr-474	96	10	's	's	PART
ftr-474	96	11	worth	worth	NOUN
ftr-474	96	12	received	receive	VERB
ftr-474	96	13	by	by	ADP
ftr-474	96	14	the	the	DET
ftr-474	96	15	donor	donor	NOUN
ftr-474	96	16	reduces	reduce	VERB
ftr-474	96	17	the	the	DET
ftr-474	96	18	amount	amount	NOUN
ftr-474	96	19	of	of	ADP
ftr-474	96	20	the	the	DET
ftr-474	96	21	gift	gift	NOUN
ftr-474	96	22	.	.	PUNCT
ftr-474	97	1	irc	irc	PROPN
ftr-474	97	2	§	§	PROPN
ftr-474	97	3	2512(b	2512(b	NUM
ftr-474	97	4	)	)	PUNCT
ftr-474	97	5	.	.	PUNCT
ftr-474	98	1	moreover	moreover	ADV
ftr-474	98	2	,	,	PUNCT
ftr-474	98	3	the	the	DET
ftr-474	98	4	first	first	ADJ
ftr-474	98	5	$	$	SYM
ftr-474	98	6	10,000	10,000	NUM
ftr-474	98	7	of	of	ADP
ftr-474	98	8	present	present	ADJ
ftr-474	98	9	-	-	PUNCT
ftr-474	98	10	interest	interest	NOUN
ftr-474	98	11	transfers	transfer	NOUN
ftr-474	98	12	made	make	VERB
ftr-474	98	13	by	by	ADP
ftr-474	98	14	a	a	DET
ftr-474	98	15	donor	donor	NOUN
ftr-474	98	16	to	to	ADP
ftr-474	98	17	any	any	DET
ftr-474	98	18	donee	donee	NOUN
ftr-474	98	19	in	in	ADP
ftr-474	98	20	any	any	DET
ftr-474	98	21	calendar	calendar	NOUN
ftr-474	98	22	year	year	NOUN
ftr-474	98	23	is	be	AUX
ftr-474	98	24	excluded	exclude	VERB
ftr-474	98	25	from	from	ADP
ftr-474	98	26	the	the	DET
ftr-474	98	27	donor	donor	NOUN
ftr-474	98	28	's	's	PART
ftr-474	98	29	gifts	gift	NOUN
ftr-474	98	30	for	for	ADP
ftr-474	98	31	that	that	DET
ftr-474	98	32	calendar	calendar	NOUN
ftr-474	98	33	year	year	NOUN
ftr-474	98	34	.	.	PUNCT
ftr-474	99	1	irc	irc	PROPN
ftr-474	99	2	§	§	PROPN
ftr-474	99	3	2503(b	2503(b	NUM
ftr-474	99	4	)	)	PUNCT
ftr-474	99	5	.	.	PUNCT
ftr-474	100	1	12	12	NUM
ftr-474	100	2	.	.	PUNCT
ftr-474	101	1	the	the	DET
ftr-474	101	2	fair	fair	ADJ
ftr-474	101	3	market	market	NOUN
ftr-474	101	4	value	value	NOUN
ftr-474	101	5	of	of	ADP
ftr-474	101	6	property	property	NOUN
ftr-474	101	7	generally	generally	ADV
ftr-474	101	8	is	be	AUX
ftr-474	101	9	"	"	PUNCT
ftr-474	101	10	the	the	DET
ftr-474	101	11	price	price	NOUN
ftr-474	101	12	at	at	ADP
ftr-474	101	13	which	which	PRON
ftr-474	101	14	such	such	ADJ
ftr-474	101	15	property	property	NOUN
ftr-474	101	16	would	would	AUX
ftr-474	101	17	change	change	VERB
ftr-474	101	18	hands	hand	NOUN
ftr-474	101	19	between	between	ADP
ftr-474	101	20	a	a	DET
ftr-474	101	21	willing	willing	ADJ
ftr-474	101	22	buyer	buyer	NOUN
ftr-474	101	23	and	and	CCONJ
ftr-474	101	24	a	a	DET
ftr-474	101	25	willing	willing	ADJ
ftr-474	101	26	seller	seller	NOUN
ftr-474	101	27	,	,	PUNCT
ftr-474	101	28	neither	neither	CCONJ
ftr-474	101	29	being	be	AUX
ftr-474	101	30	under	under	ADP
ftr-474	101	31	any	any	DET
ftr-474	101	32	compulsion	compulsion	NOUN
ftr-474	101	33	to	to	PART
ftr-474	101	34	buy	buy	VERB
ftr-474	101	35	or	or	CCONJ
ftr-474	101	36	to	to	PART
ftr-474	101	37	sell	sell	VERB
ftr-474	101	38	,	,	PUNCT
ftr-474	101	39	and	and	CCONJ
ftr-474	101	40	both	both	PRON
ftr-474	101	41	having	have	VERB
ftr-474	101	42	reasonable	reasonable	ADJ
ftr-474	101	43	knowledge	knowledge	NOUN
ftr-474	101	44	of	of	ADP
ftr-474	101	45	relevant	relevant	ADJ
ftr-474	101	46	facts	fact	NOUN
ftr-474	101	47	.	.	PUNCT
ftr-474	101	48	"	"	PUNCT
ftr-474	101	49	regs	reg	NOUN
ftr-474	101	50	.	.	PUNCT
ftr-474	102	1	§	§	PROPN
ftr-474	102	2	25.2512	25.2512	NUM
ftr-474	102	3	-	-	SYM
ftr-474	102	4	1	1	NUM
ftr-474	102	5	.	.	NOUN
ftr-474	102	6	13	13	NUM
ftr-474	102	7	.	.	PUNCT
ftr-474	103	1	for	for	ADP
ftr-474	103	2	convenience	convenience	NOUN
ftr-474	103	3	,	,	PUNCT
ftr-474	103	4	this	this	DET
ftr-474	103	5	article	article	NOUN
ftr-474	103	6	adopts	adopt	VERB
ftr-474	103	7	the	the	DET
ftr-474	103	8	terminology	terminology	NOUN
ftr-474	103	9	of	of	ADP
ftr-474	103	10	§	§	PROPN
ftr-474	103	11	2702	2702	NUM
ftr-474	103	12	,	,	PUNCT
ftr-474	103	13	which	which	PRON
ftr-474	103	14	uses	use	VERB
ftr-474	103	15	the	the	DET
ftr-474	103	16	phrase	phrase	NOUN
ftr-474	103	17	"	"	PUNCT
ftr-474	103	18	term	term	NOUN
ftr-474	103	19	interest	interest	NOUN
ftr-474	103	20	"	"	PUNCT
ftr-474	103	21	to	to	PART
ftr-474	103	22	mean	mean	VERB
ftr-474	103	23	any	any	DET
ftr-474	103	24	present	present	ADJ
ftr-474	103	25	or	or	CCONJ
ftr-474	103	26	future	future	ADJ
ftr-474	103	27	interest	interest	NOUN
ftr-474	103	28	that	that	PRON
ftr-474	103	29	confers	confer	VERB
ftr-474	103	30	a	a	DET
ftr-474	103	31	right	right	NOUN
ftr-474	103	32	to	to	PART
ftr-474	103	33	possess	possess	VERB
ftr-474	103	34	or	or	CCONJ
ftr-474	103	35	enjoy	enjoy	VERB
ftr-474	103	36	property	property	NOUN
ftr-474	103	37	,	,	PUNCT
ftr-474	103	38	or	or	CCONJ
ftr-474	103	39	to	to	PART
ftr-474	103	40	receive	receive	VERB
ftr-474	103	41	income	income	NOUN
ftr-474	103	42	or	or	CCONJ
ftr-474	103	43	annuity	annuity	NOUN
ftr-474	103	44	payments	payment	NOUN
ftr-474	103	45	,	,	PUNCT
ftr-474	103	46	for	for	ADP
ftr-474	103	47	a	a	DET
ftr-474	103	48	definite	definite	ADJ
ftr-474	103	49	period	period	NOUN
ftr-474	103	50	of	of	ADP
ftr-474	103	51	time	time	NOUN
ftr-474	103	52	,	,	PUNCT
ftr-474	103	53	such	such	ADJ
ftr-474	103	54	as	as	ADP
ftr-474	103	55	the	the	DET
ftr-474	103	56	life	life	NOUN
ftr-474	103	57	of	of	ADP
ftr-474	103	58	one	one	NUM
ftr-474	103	59	or	or	CCONJ
ftr-474	103	60	more	more	ADJ
ftr-474	103	61	individuals	individual	NOUN
ftr-474	103	62	or	or	CCONJ
ftr-474	103	63	a	a	DET
ftr-474	103	64	term	term	NOUN
ftr-474	103	65	of	of	ADP
ftr-474	103	66	years	year	NOUN
ftr-474	103	67	.	.	PUNCT
ftr-474	104	1	irc	irc	PROPN
ftr-474	104	2	§	§	PROPN
ftr-474	104	3	2702(c)(3	2702(c)(3	NUM
ftr-474	104	4	)	)	PUNCT
ftr-474	104	5	.	.	PUNCT
ftr-474	105	1	14	14	NUM
ftr-474	105	2	.	.	X
ftr-474	106	1	for	for	ADP
ftr-474	106	2	convenience	convenience	NOUN
ftr-474	106	3	,	,	PUNCT
ftr-474	106	4	this	this	DET
ftr-474	106	5	article	article	NOUN
ftr-474	106	6	uses	use	VERB
ftr-474	106	7	the	the	DET
ftr-474	106	8	term	term	NOUN
ftr-474	106	9	"	"	PUNCT
ftr-474	106	10	remainder	remainder	NOUN
ftr-474	106	11	"	"	PUNCT
ftr-474	106	12	to	to	PART
ftr-474	106	13	mean	mean	VERB
ftr-474	106	14	any	any	DET
ftr-474	106	15	future	future	ADJ
ftr-474	106	16	interest	interest	NOUN
ftr-474	106	17	that	that	PRON
ftr-474	106	18	confers	confer	VERB
ftr-474	106	19	a	a	DET
ftr-474	106	20	right	right	NOUN
ftr-474	106	21	to	to	PART
ftr-474	106	22	possess	possess	VERB
ftr-474	106	23	or	or	CCONJ
ftr-474	106	24	enjoy	enjoy	VERB
ftr-474	106	25	property	property	NOUN
ftr-474	106	26	at	at	ADP
ftr-474	106	27	the	the	DET
ftr-474	106	28	expiration	expiration	NOUN
ftr-474	106	29	of	of	ADP
ftr-474	106	30	a	a	DET
ftr-474	106	31	term	term	NOUN
ftr-474	106	32	interest	interest	NOUN
ftr-474	106	33	,	,	PUNCT
ftr-474	106	34	including	include	VERB
ftr-474	106	35	an	an	DET
ftr-474	106	36	interest	interest	NOUN
ftr-474	106	37	that	that	PRON
ftr-474	106	38	would	would	AUX
ftr-474	106	39	be	be	AUX
ftr-474	106	40	classified	classify	VERB
ftr-474	106	41	as	as	ADP
ftr-474	106	42	a	a	DET
ftr-474	106	43	reversionary	reversionary	ADJ
ftr-474	106	44	interest	interest	NOUN
ftr-474	106	45	or	or	CCONJ
ftr-474	106	46	executory	executory	NOUN
ftr-474	106	47	interest	interest	NOUN
ftr-474	106	48	under	under	ADP
ftr-474	106	49	state	state	NOUN
ftr-474	106	50	property	property	NOUN
ftr-474	106	51	law	law	NOUN
ftr-474	106	52	.	.	PUNCT
ftr-474	107	1	15	15	X
ftr-474	107	2	.	.	X
ftr-474	108	1	see	see	VERB
ftr-474	108	2	regs	reg	NOUN
ftr-474	108	3	.	.	PUNCT
ftr-474	109	1	§	§	PROPN
ftr-474	109	2	25.2512	25.2512	NUM
ftr-474	109	3	-	-	SYM
ftr-474	109	4	5	5	NUM
ftr-474	109	5	.	.	NOUN
ftr-474	109	6	16	16	NUM
ftr-474	109	7	.	.	PUNCT
ftr-474	110	1	special	special	ADJ
ftr-474	110	2	problems	problem	NOUN
ftr-474	110	3	arise	arise	VERB
ftr-474	110	4	if	if	SCONJ
ftr-474	110	5	the	the	DET
ftr-474	110	6	duration	duration	NOUN
ftr-474	110	7	of	of	ADP
ftr-474	110	8	a	a	DET
ftr-474	110	9	term	term	NOUN
ftr-474	110	10	interest	interest	NOUN
ftr-474	110	11	or	or	CCONJ
ftr-474	110	12	the	the	DET
ftr-474	110	13	time	time	NOUN
ftr-474	110	14	for	for	ADP
ftr-474	110	15	possession	possession	NOUN
ftr-474	110	16	or	or	CCONJ
ftr-474	110	17	enjoyment	enjoyment	NOUN
ftr-474	110	18	of	of	ADP
ftr-474	110	19	a	a	DET
ftr-474	110	20	remainder	remainder	NOUN
ftr-474	110	21	depends	depend	VERB
ftr-474	110	22	on	on	ADP
ftr-474	110	23	conditions	condition	NOUN
ftr-474	110	24	that	that	PRON
ftr-474	110	25	can	can	AUX
ftr-474	110	26	not	not	PART
ftr-474	110	27	be	be	AUX
ftr-474	110	28	measured	measure	VERB
ftr-474	110	29	actuarially	actuarially	ADV
ftr-474	110	30	.	.	PUNCT
ftr-474	111	1	see	see	VERB
ftr-474	111	2	prop	prop	NOUN
ftr-474	111	3	.	.	PUNCT
ftr-474	112	1	regs	regs	PROPN
ftr-474	112	2	.	.	PUNCT
ftr-474	113	1	§	§	PROPN
ftr-474	113	2	25.7520	25.7520	NUM
ftr-474	113	3	-	-	SYM
ftr-474	113	4	3(b	3(b	NUM
ftr-474	113	5	)	)	PUNCT
ftr-474	114	1	;	;	PUNCT
ftr-474	114	2	infra	infra	NOUN
ftr-474	114	3	notes	note	VERB
ftr-474	114	4	53	53	NUM
ftr-474	114	5	-	-	SYM
ftr-474	114	6	60	60	NUM
ftr-474	114	7	and	and	CCONJ
ftr-474	114	8	accompanying	accompany	VERB
ftr-474	114	9	text	text	NOUN
ftr-474	114	10	.	.	PUNCT
ftr-474	115	1	17	17	NUM
ftr-474	115	2	.	.	PUNCT
ftr-474	116	1	irc	irc	PROPN
ftr-474	116	2	§	§	PROPN
ftr-474	116	3	7520	7520	NUM
ftr-474	116	4	(	(	PUNCT
ftr-474	116	5	valuation	valuation	NOUN
ftr-474	116	6	of	of	ADP
ftr-474	116	7	annuities	annuity	NOUN
ftr-474	116	8	,	,	PUNCT
ftr-474	116	9	interests	interest	NOUN
ftr-474	116	10	for	for	ADP
ftr-474	116	11	life	life	NOUN
ftr-474	116	12	or	or	CCONJ
ftr-474	116	13	a	a	DET
ftr-474	116	14	term	term	NOUN
ftr-474	116	15	of	of	ADP
ftr-474	116	16	years	year	NOUN
ftr-474	116	17	,	,	PUNCT
ftr-474	116	18	remainders	remainder	NOUN
ftr-474	116	19	,	,	PUNCT
ftr-474	116	20	and	and	CCONJ
ftr-474	116	21	reversions	reversion	NOUN
ftr-474	116	22	)	)	PUNCT
ftr-474	116	23	;	;	PUNCT
ftr-474	116	24	regs	reg	NOUN
ftr-474	116	25	.	.	PUNCT
ftr-474	117	1	§	§	PROPN
ftr-474	117	2	§	§	PROPN
ftr-474	117	3	1.664	1.664	NUM
ftr-474	117	4	-	-	SYM
ftr-474	117	5	4	4	NUM
ftr-474	117	6	,	,	PUNCT
ftr-474	117	7	25.2512	25.2512	NUM
ftr-474	117	8	-	-	SYM
ftr-474	117	9	5	5	NUM
ftr-474	117	10	;	;	PUNCT
ftr-474	117	11	prop	prop	NOUN
ftr-474	117	12	.	.	PUNCT
ftr-474	117	13	regs	regs	PROPN
ftr-474	117	14	.	.	PUNCT
ftr-474	118	1	§	§	PROPN
ftr-474	118	2	25.7520	25.7520	NUM
ftr-474	118	3	-	-	SYM
ftr-474	118	4	1	1	NUM
ftr-474	118	5	.	.	PUNCT
ftr-474	119	1	the	the	DET
ftr-474	119	2	treasury	treasury	PROPN
ftr-474	119	3	tables	table	NOUN
ftr-474	119	4	appear	appear	VERB
ftr-474	119	5	in	in	ADP
ftr-474	119	6	i.r.s	i.r.s	NOUN
ftr-474	119	7	.	.	PUNCT
ftr-474	120	1	publication	publication	NOUN
ftr-474	120	2	1457	1457	NUM
ftr-474	120	3	,	,	PUNCT
ftr-474	120	4	actuarial	actuarial	ADJ
ftr-474	120	5	values	value	NOUN
ftr-474	120	6	-	-	PUNCT
ftr-474	120	7	alpha	alpha	NOUN
ftr-474	120	8	volume	volume	NOUN
ftr-474	120	9	(	(	PUNCT
ftr-474	120	10	1989	1989	NUM
ftr-474	120	11	)	)	PUNCT
ftr-474	121	1	[	[	X
ftr-474	121	2	vol	vol	NOUN
ftr-474	121	3	.	.	NOUN
ftr-474	121	4	2:3	2:3	NUM
ftr-474	121	5	rethinking	rethinking	ADJ
ftr-474	121	6	section	section	NOUN
ftr-474	121	7	2702	2702	NUM
ftr-474	121	8	interests	interest	NOUN
ftr-474	121	9	by	by	ADP
ftr-474	121	10	sidestepping	sidestep	VERB
ftr-474	121	11	the	the	DET
ftr-474	121	12	need	need	NOUN
ftr-474	121	13	to	to	PART
ftr-474	121	14	resort	resort	VERB
ftr-474	121	15	to	to	ADP
ftr-474	121	16	case	case	NOUN
ftr-474	121	17	-	-	PUNCT
ftr-474	121	18	by	by	ADP
ftr-474	121	19	-	-	PUNCT
ftr-474	121	20	case	case	NOUN
ftr-474	121	21	investigations	investigation	NOUN
ftr-474	121	22	of	of	ADP
ftr-474	121	23	factors	factor	NOUN
ftr-474	121	24	affecting	affect	VERB
ftr-474	121	25	expected	expect	VERB
ftr-474	121	26	rates	rate	NOUN
ftr-474	121	27	of	of	ADP
ftr-474	121	28	return	return	NOUN
ftr-474	121	29	and	and	CCONJ
ftr-474	121	30	life	life	NOUN
ftr-474	121	31	expectancies	expectancy	NOUN
ftr-474	121	32	.	.	PUNCT
ftr-474	122	1	a	a	DET
ftr-474	122	2	simple	simple	ADJ
ftr-474	122	3	grit	grit	NOUN
ftr-474	122	4	illustrates	illustrate	VERB
ftr-474	122	5	the	the	DET
ftr-474	122	6	impact	impact	NOUN
ftr-474	122	7	of	of	ADP
ftr-474	122	8	the	the	DET
ftr-474	122	9	tables	table	NOUN
ftr-474	122	10	on	on	ADP
ftr-474	122	11	the	the	DET
ftr-474	122	12	gift	gift	NOUN
ftr-474	122	13	tax	tax	NOUN
ftr-474	122	14	value	value	NOUN
ftr-474	122	15	of	of	ADP
ftr-474	122	16	split	split	ADJ
ftr-474	122	17	interests	interest	NOUN
ftr-474	122	18	.	.	PUNCT
ftr-474	123	1	assume	assume	VERB
ftr-474	123	2	that	that	SCONJ
ftr-474	123	3	a	a	X
ftr-474	123	4	,	,	PUNCT
ftr-474	123	5	age	age	NOUN
ftr-474	123	6	70	70	NUM
ftr-474	123	7	,	,	PUNCT
ftr-474	123	8	transfers	transfer	VERB
ftr-474	123	9	property	property	NOUN
ftr-474	123	10	worth	worth	ADJ
ftr-474	123	11	$	$	SYM
ftr-474	123	12	100,000	100,000	NUM
ftr-474	123	13	in	in	ADP
ftr-474	123	14	trust	trust	NOUN
ftr-474	123	15	to	to	PART
ftr-474	123	16	pay	pay	VERB
ftr-474	123	17	income	income	NOUN
ftr-474	123	18	to	to	ADP
ftr-474	123	19	herself	herself	PRON
ftr-474	123	20	for	for	ADP
ftr-474	123	21	a	a	DET
ftr-474	123	22	term	term	NOUN
ftr-474	123	23	of	of	ADP
ftr-474	123	24	15	15	NUM
ftr-474	123	25	years	year	NOUN
ftr-474	123	26	with	with	ADP
ftr-474	123	27	remainder	remainder	NOUN
ftr-474	123	28	at	at	ADP
ftr-474	123	29	the	the	DET
ftr-474	123	30	end	end	NOUN
ftr-474	123	31	of	of	ADP
ftr-474	123	32	the	the	DET
ftr-474	123	33	term	term	NOUN
ftr-474	123	34	to	to	ADP
ftr-474	123	35	her	her	PRON
ftr-474	123	36	nephew	nephew	NOUN
ftr-474	123	37	b	b	PROPN
ftr-474	123	38	or	or	CCONJ
ftr-474	123	39	b	b	NOUN
ftr-474	123	40	's	's	PART
ftr-474	123	41	estate	estate	NOUN
ftr-474	123	42	.	.	PUNCT
ftr-474	123	43	'	'	PUNCT
ftr-474	123	44	"	"	PUNCT
ftr-474	123	45	if	if	SCONJ
ftr-474	123	46	the	the	DET
ftr-474	123	47	applicable	applicable	ADJ
ftr-474	123	48	discount	discount	NOUN
ftr-474	123	49	rate	rate	NOUN
ftr-474	123	50	is	be	AUX
ftr-474	123	51	10	10	NUM
ftr-474	123	52	%	%	NOUN
ftr-474	123	53	,	,	PUNCT
ftr-474	123	54	the	the	DET
ftr-474	123	55	value	value	NOUN
ftr-474	123	56	under	under	ADP
ftr-474	123	57	the	the	DET
ftr-474	123	58	tables	table	NOUN
ftr-474	123	59	of	of	ADP
ftr-474	123	60	a	a	DET
ftr-474	123	61	's	's	PART
ftr-474	123	62	retained	retain	VERB
ftr-474	123	63	interest	interest	NOUN
ftr-474	123	64	is	be	AUX
ftr-474	123	65	$	$	SYM
ftr-474	123	66	76,061	76,061	NUM
ftr-474	123	67	(	(	PUNCT
ftr-474	123	68	the	the	DET
ftr-474	123	69	present	present	ADJ
ftr-474	123	70	value	value	NOUN
ftr-474	123	71	of	of	ADP
ftr-474	123	72	15	15	NUM
ftr-474	123	73	annual	annual	ADJ
ftr-474	123	74	payments	payment	NOUN
ftr-474	123	75	of	of	ADP
ftr-474	123	76	$	$	SYM
ftr-474	123	77	10,000	10,000	NUM
ftr-474	123	78	each	each	PRON
ftr-474	123	79	)	)	PUNCT
ftr-474	123	80	,	,	PUNCT
ftr-474	123	81	and	and	CCONJ
ftr-474	123	82	a	a	PRON
ftr-474	123	83	has	have	AUX
ftr-474	123	84	made	make	VERB
ftr-474	123	85	a	a	DET
ftr-474	123	86	gift	gift	NOUN
ftr-474	123	87	of	of	ADP
ftr-474	123	88	$	$	SYM
ftr-474	123	89	23,939	23,939	NUM
ftr-474	123	90	,	,	PUNCT
ftr-474	123	91	the	the	DET
ftr-474	123	92	value	value	NOUN
ftr-474	123	93	of	of	ADP
ftr-474	123	94	the	the	DET
ftr-474	123	95	trust	trust	NOUN
ftr-474	123	96	property	property	NOUN
ftr-474	123	97	less	less	ADJ
ftr-474	123	98	the	the	DET
ftr-474	123	99	value	value	NOUN
ftr-474	123	100	of	of	ADP
ftr-474	123	101	a	a	DET
ftr-474	123	102	's	's	PART
ftr-474	123	103	retained	retain	VERB
ftr-474	123	104	income	income	NOUN
ftr-474	123	105	interest	interest	NOUN
ftr-474	123	106	.	.	PUNCT
ftr-474	123	107	'	'	PUNCT
ftr-474	124	1	9	9	NUM
ftr-474	124	2	a	a	DET
ftr-474	124	3	can	can	AUX
ftr-474	124	4	reduce	reduce	VERB
ftr-474	124	5	further	far	ADV
ftr-474	124	6	the	the	DET
ftr-474	124	7	amount	amount	NOUN
ftr-474	124	8	of	of	ADP
ftr-474	124	9	the	the	DET
ftr-474	124	10	gift	gift	NOUN
ftr-474	124	11	by	by	ADP
ftr-474	124	12	retaining	retain	VERB
ftr-474	124	13	the	the	DET
ftr-474	124	14	right	right	NOUN
ftr-474	124	15	to	to	PART
ftr-474	124	16	receive	receive	VERB
ftr-474	124	17	the	the	DET
ftr-474	124	18	trust	trust	NOUN
ftr-474	124	19	property	property	NOUN
ftr-474	124	20	at	at	ADP
ftr-474	124	21	the	the	DET
ftr-474	124	22	end	end	NOUN
ftr-474	124	23	of	of	ADP
ftr-474	124	24	the	the	DET
ftr-474	124	25	15	15	NUM
ftr-474	124	26	-	-	PUNCT
ftr-474	124	27	year	year	NOUN
ftr-474	124	28	term	term	NOUN
ftr-474	124	29	in	in	ADP
ftr-474	124	30	the	the	DET
ftr-474	124	31	event	event	NOUN
ftr-474	124	32	she	she	PRON
ftr-474	124	33	is	be	AUX
ftr-474	124	34	not	not	PART
ftr-474	124	35	then	then	ADV
ftr-474	124	36	living.20	living.20	PROPN
ftr-474	124	37	under	under	ADP
ftr-474	124	38	the	the	DET
ftr-474	124	39	tables	table	NOUN
ftr-474	124	40	,	,	PUNCT
ftr-474	124	41	the	the	DET
ftr-474	124	42	present	present	ADJ
ftr-474	124	43	value	value	NOUN
ftr-474	124	44	of	of	ADP
ftr-474	124	45	this	this	DET
ftr-474	124	46	additional	additional	ADJ
ftr-474	124	47	retained	retain	VERB
ftr-474	124	48	interest	interest	NOUN
ftr-474	124	49	is	be	AUX
ftr-474	124	50	$	$	SYM
ftr-474	124	51	14,131	14,131	NUM
ftr-474	124	52	,	,	PUNCT
ftr-474	124	53	and	and	CCONJ
ftr-474	124	54	the	the	DET
ftr-474	124	55	amount	amount	NOUN
ftr-474	124	56	of	of	ADP
ftr-474	124	57	the	the	DET
ftr-474	124	58	gift	gift	NOUN
ftr-474	124	59	is	be	AUX
ftr-474	124	60	only	only	ADV
ftr-474	124	61	$	$	SYM
ftr-474	124	62	9,808.21	9,808.21	NUM
ftr-474	124	63	in	in	ADP
ftr-474	124	64	the	the	DET
ftr-474	124	65	example	example	NOUN
ftr-474	124	66	,	,	PUNCT
ftr-474	124	67	the	the	DET
ftr-474	124	68	respective	respective	ADJ
ftr-474	124	69	values	value	NOUN
ftr-474	124	70	of	of	ADP
ftr-474	124	71	the	the	DET
ftr-474	124	72	interests	interest	NOUN
ftr-474	124	73	in	in	ADP
ftr-474	124	74	trust	trust	NOUN
ftr-474	124	75	income	income	NOUN
ftr-474	124	76	and	and	CCONJ
ftr-474	124	77	corpus	corpus	NOUN
ftr-474	124	78	are	be	AUX
ftr-474	124	79	not	not	PART
ftr-474	124	80	necessarily	necessarily	ADV
ftr-474	124	81	unrealistic	unrealistic	ADJ
ftr-474	124	82	.	.	PUNCT
ftr-474	125	1	if	if	SCONJ
ftr-474	125	2	,	,	PUNCT
ftr-474	125	3	in	in	ADP
ftr-474	125	4	accordance	accordance	NOUN
ftr-474	125	5	with	with	ADP
ftr-474	125	6	the	the	DET
ftr-474	125	7	assumptions	assumption	NOUN
ftr-474	125	8	built	build	VERB
ftr-474	125	9	into	into	ADP
ftr-474	125	10	the	the	DET
ftr-474	125	11	tables	table	NOUN
ftr-474	125	12	,	,	PUNCT
ftr-474	125	13	the	the	DET
ftr-474	125	14	trust	trust	NOUN
ftr-474	125	15	property	property	NOUN
ftr-474	125	16	actually	actually	ADV
ftr-474	125	17	has	have	VERB
ftr-474	125	18	a	a	DET
ftr-474	125	19	constant	constant	ADJ
ftr-474	125	20	value	value	NOUN
ftr-474	125	21	of	of	ADP
ftr-474	125	22	$	$	SYM
ftr-474	125	23	100,000	100,000	NUM
ftr-474	125	24	and	and	CCONJ
ftr-474	125	25	generates	generate	VERB
ftr-474	125	26	income	income	NOUN
ftr-474	125	27	at	at	ADP
ftr-474	125	28	an	an	DET
ftr-474	125	29	annual	annual	ADJ
ftr-474	125	30	rate	rate	NOUN
ftr-474	125	31	of	of	ADP
ftr-474	125	32	10	10	NUM
ftr-474	125	33	%	%	NOUN
ftr-474	125	34	,	,	PUNCT
ftr-474	125	35	a	a	DET
ftr-474	125	36	's	's	PART
ftr-474	125	37	retained	retain	VERB
ftr-474	125	38	income	income	NOUN
ftr-474	125	39	interest	interest	NOUN
ftr-474	125	40	is	be	AUX
ftr-474	125	41	properly	properly	ADV
ftr-474	125	42	valued	value	VERB
ftr-474	125	43	by	by	ADP
ftr-474	125	44	discounting	discount	VERB
ftr-474	125	45	a	a	DET
ftr-474	125	46	15	15	NUM
ftr-474	125	47	-	-	PUNCT
ftr-474	125	48	year	year	NOUN
ftr-474	125	49	stream	stream	NOUN
ftr-474	125	50	of	of	ADP
ftr-474	125	51	$	$	SYM
ftr-474	125	52	10,000	10,000	NUM
ftr-474	125	53	annual	annual	ADJ
ftr-474	125	54	payments	payment	NOUN
ftr-474	125	55	at	at	ADP
ftr-474	125	56	an	an	DET
ftr-474	125	57	annual	annual	ADJ
ftr-474	125	58	rate	rate	NOUN
ftr-474	125	59	of	of	ADP
ftr-474	125	60	10	10	NUM
ftr-474	125	61	%	%	NOUN
ftr-474	125	62	.	.	PUNCT
ftr-474	125	63	'	'	PUNCT
ftr-474	126	1	moreover	moreover	ADV
ftr-474	126	2	,	,	PUNCT
ftr-474	126	3	if	if	SCONJ
ftr-474	126	4	a	a	PRON
ftr-474	126	5	retains	retain	VERB
ftr-474	126	6	the	the	DET
ftr-474	126	7	right	right	NOUN
ftr-474	126	8	to	to	PART
ftr-474	126	9	receive	receive	VERB
ftr-474	126	10	the	the	DET
ftr-474	126	11	trust	trust	NOUN
ftr-474	126	12	corpus	corpus	NOUN
ftr-474	126	13	at	at	ADP
ftr-474	126	14	the	the	DET
ftr-474	126	15	end	end	NOUN
ftr-474	126	16	of	of	ADP
ftr-474	126	17	the	the	DET
ftr-474	126	18	15	15	NUM
ftr-474	126	19	-	-	PUNCT
ftr-474	126	20	year	year	NOUN
ftr-474	126	21	term	term	NOUN
ftr-474	126	22	in	in	ADP
ftr-474	126	23	the	the	DET
ftr-474	126	24	event	event	NOUN
ftr-474	126	25	she	she	PRON
ftr-474	126	26	is	be	AUX
ftr-474	126	27	not	not	PART
ftr-474	126	28	then	then	ADV
ftr-474	126	29	living	live	VERB
ftr-474	126	30	and	and	CCONJ
ftr-474	126	31	if	if	SCONJ
ftr-474	126	32	the	the	DET
ftr-474	126	33	mortality	mortality	NOUN
ftr-474	126	34	tables	table	NOUN
ftr-474	126	35	accurately	accurately	ADV
ftr-474	126	36	reflect	reflect	VERB
ftr-474	126	37	a	a	PRON
ftr-474	126	38	's	's	PART
ftr-474	126	39	life	life	NOUN
ftr-474	126	40	expectancy	expectancy	NOUN
ftr-474	126	41	,	,	PUNCT
ftr-474	126	42	the	the	DET
ftr-474	126	43	value	value	NOUN
ftr-474	126	44	of	of	ADP
ftr-474	126	45	b	b	NOUN
ftr-474	126	46	's	's	PART
ftr-474	126	47	remainder	remainder	NOUN
ftr-474	126	48	is	be	AUX
ftr-474	126	49	discounted	discount	VERB
ftr-474	126	50	properly	properly	ADV
ftr-474	126	51	to	to	PART
ftr-474	126	52	reflect	reflect	VERB
ftr-474	126	53	the	the	DET
ftr-474	126	54	probability	probability	NOUN
ftr-474	126	55	that	that	SCONJ
ftr-474	126	56	a	a	PRON
ftr-474	126	57	will	will	AUX
ftr-474	126	58	die	die	VERB
ftr-474	126	59	within	within	ADP
ftr-474	126	60	15	15	NUM
ftr-474	126	61	years	year	NOUN
ftr-474	126	62	.	.	PUNCT
ftr-474	126	63	'	'	PUNCT
ftr-474	127	1	[	[	X
ftr-474	127	2	hereinafter	hereinafter	NOUN
ftr-474	127	3	actuarial	actuarial	ADJ
ftr-474	127	4	values	value	NOUN
ftr-474	127	5	(	(	PUNCT
ftr-474	127	6	alpha	alpha	NOUN
ftr-474	127	7	)	)	PUNCT
ftr-474	127	8	]	]	PUNCT
ftr-474	127	9	and	and	CCONJ
ftr-474	127	10	i.r.s	i.r.s	NOUN
ftr-474	127	11	publication	publication	NOUN
ftr-474	127	12	1458	1458	NUM
ftr-474	127	13	,	,	PUNCT
ftr-474	127	14	actuarial	actuarial	ADJ
ftr-474	127	15	values	value	NOUN
ftr-474	127	16	-	-	PUNCT
ftr-474	127	17	beta	beta	NOUN
ftr-474	127	18	volume	volume	NOUN
ftr-474	127	19	(	(	PUNCT
ftr-474	127	20	1989	1989	NUM
ftr-474	127	21	)	)	PUNCT
ftr-474	127	22	.	.	PUNCT
ftr-474	128	1	18	18	NUM
ftr-474	128	2	.	.	PUNCT
ftr-474	129	1	the	the	DET
ftr-474	129	2	special	special	ADJ
ftr-474	129	3	valuation	valuation	NOUN
ftr-474	129	4	rules	rule	NOUN
ftr-474	129	5	of	of	ADP
ftr-474	129	6	§	§	PROPN
ftr-474	129	7	2702	2702	NUM
ftr-474	129	8	do	do	AUX
ftr-474	129	9	not	not	PART
ftr-474	129	10	apply	apply	VERB
ftr-474	129	11	because	because	SCONJ
ftr-474	129	12	b	b	NOUN
ftr-474	129	13	is	be	AUX
ftr-474	129	14	not	not	PART
ftr-474	129	15	a	a	DET
ftr-474	129	16	"	"	PUNCT
ftr-474	129	17	member	member	NOUN
ftr-474	129	18	of	of	ADP
ftr-474	129	19	[	[	X
ftr-474	129	20	a	a	X
ftr-474	129	21	]	]	X
ftr-474	129	22	's	's	PART
ftr-474	129	23	family	family	NOUN
ftr-474	129	24	"	"	PUNCT
ftr-474	129	25	within	within	ADP
ftr-474	129	26	the	the	DET
ftr-474	129	27	meaning	meaning	NOUN
ftr-474	129	28	of	of	ADP
ftr-474	129	29	that	that	DET
ftr-474	129	30	section	section	NOUN
ftr-474	129	31	.	.	PUNCT
ftr-474	130	1	irc	irc	PROPN
ftr-474	130	2	§	§	PROPN
ftr-474	130	3	2702(a)ll	2702(a)ll	NUM
ftr-474	130	4	)	)	PUNCT
ftr-474	130	5	.	.	PUNCT
ftr-474	131	1	see	see	VERB
ftr-474	131	2	infra	infra	NOUN
ftr-474	131	3	note	note	VERB
ftr-474	131	4	76	76	NUM
ftr-474	131	5	.	.	PUNCT
ftr-474	132	1	19	19	NUM
ftr-474	132	2	.	.	X
ftr-474	133	1	see	see	VERB
ftr-474	133	2	actuarial	actuarial	ADJ
ftr-474	133	3	values	value	NOUN
ftr-474	133	4	(	(	PUNCT
ftr-474	133	5	alpha	alpha	NOUN
ftr-474	133	6	)	)	PUNCT
ftr-474	133	7	,	,	PUNCT
ftr-474	133	8	supra	supra	PROPN
ftr-474	133	9	note	note	NOUN
ftr-474	133	10	17	17	NUM
ftr-474	133	11	.	.	PUNCT
ftr-474	134	1	at	at	ADP
ftr-474	134	2	table	table	NOUN
ftr-474	134	3	b.	b.	PROPN
ftr-474	134	4	20	20	NUM
ftr-474	134	5	.	.	PUNCT
ftr-474	135	1	a	a	PRON
ftr-474	135	2	might	might	AUX
ftr-474	135	3	retain	retain	VERB
ftr-474	135	4	this	this	DET
ftr-474	135	5	additional	additional	ADJ
ftr-474	135	6	interest	interest	NOUN
ftr-474	135	7	because	because	SCONJ
ftr-474	135	8	the	the	DET
ftr-474	135	9	trust	trust	NOUN
ftr-474	135	10	corpus	corpus	NOUN
ftr-474	135	11	will	will	AUX
ftr-474	135	12	be	be	AUX
ftr-474	135	13	included	include	VERB
ftr-474	135	14	in	in	ADP
ftr-474	135	15	her	her	PRON
ftr-474	135	16	gross	gross	ADJ
ftr-474	135	17	estate	estate	NOUN
ftr-474	135	18	for	for	ADP
ftr-474	135	19	estate	estate	NOUN
ftr-474	135	20	tax	tax	NOUN
ftr-474	135	21	purposes	purpose	NOUN
ftr-474	135	22	in	in	ADP
ftr-474	135	23	the	the	DET
ftr-474	135	24	event	event	NOUN
ftr-474	135	25	she	she	PRON
ftr-474	135	26	dies	die	VERB
ftr-474	135	27	before	before	SCONJ
ftr-474	135	28	her	her	PRON
ftr-474	135	29	retained	retain	VERB
ftr-474	135	30	income	income	NOUN
ftr-474	135	31	interest	interest	NOUN
ftr-474	135	32	expires	expire	VERB
ftr-474	135	33	.	.	PUNCT
ftr-474	136	1	retention	retention	NOUN
ftr-474	136	2	of	of	ADP
ftr-474	136	3	the	the	DET
ftr-474	136	4	conditional	conditional	ADJ
ftr-474	136	5	interest	interest	NOUN
ftr-474	136	6	in	in	ADP
ftr-474	136	7	trust	trust	NOUN
ftr-474	136	8	corpus	corpus	NOUN
ftr-474	136	9	therefore	therefore	ADV
ftr-474	136	10	reduces	reduce	VERB
ftr-474	136	11	the	the	DET
ftr-474	136	12	gift	gift	NOUN
ftr-474	136	13	tax	tax	NOUN
ftr-474	136	14	without	without	ADP
ftr-474	136	15	significantly	significantly	ADV
ftr-474	136	16	increasing	increase	VERB
ftr-474	136	17	the	the	DET
ftr-474	136	18	potential	potential	ADJ
ftr-474	136	19	estate	estate	NOUN
ftr-474	136	20	tax	tax	NOUN
ftr-474	136	21	.	.	PUNCT
ftr-474	137	1	see	see	VERB
ftr-474	137	2	infra	infra	NOUN
ftr-474	137	3	note	note	VERB
ftr-474	137	4	45	45	NUM
ftr-474	137	5	.	.	NOUN
ftr-474	137	6	21	21	NUM
ftr-474	137	7	.	.	PUNCT
ftr-474	138	1	b	b	NOUN
ftr-474	138	2	's	's	PART
ftr-474	138	3	remainder	remainder	NOUN
ftr-474	138	4	will	will	AUX
ftr-474	138	5	become	become	VERB
ftr-474	138	6	possessory	possessory	NOUN
ftr-474	138	7	only	only	ADV
ftr-474	138	8	if	if	SCONJ
ftr-474	138	9	a	a	PRON
ftr-474	138	10	survives	survive	VERB
ftr-474	138	11	the	the	DET
ftr-474	138	12	15	15	NUM
ftr-474	138	13	-	-	PUNCT
ftr-474	138	14	year	year	NOUN
ftr-474	138	15	term	term	NOUN
ftr-474	138	16	.	.	PUNCT
ftr-474	139	1	accordingly	accordingly	ADV
ftr-474	139	2	,	,	PUNCT
ftr-474	139	3	the	the	DET
ftr-474	139	4	present	present	ADJ
ftr-474	139	5	value	value	NOUN
ftr-474	139	6	of	of	ADP
ftr-474	139	7	the	the	DET
ftr-474	139	8	interest	interest	NOUN
ftr-474	139	9	transferred	transfer	VERB
ftr-474	139	10	to	to	ADP
ftr-474	139	11	b	b	PROPN
ftr-474	139	12	is	be	AUX
ftr-474	139	13	the	the	DET
ftr-474	139	14	present	present	ADJ
ftr-474	139	15	value	value	NOUN
ftr-474	139	16	of	of	ADP
ftr-474	139	17	the	the	DET
ftr-474	139	18	right	right	NOUN
ftr-474	139	19	to	to	PART
ftr-474	139	20	receive	receive	VERB
ftr-474	139	21	$	$	SYM
ftr-474	139	22	100,000	100,000	NUM
ftr-474	139	23	in	in	ADP
ftr-474	139	24	15	15	NUM
ftr-474	139	25	years	year	NOUN
ftr-474	139	26	(	(	PUNCT
ftr-474	139	27	$	$	SYM
ftr-474	139	28	23,939	23,939	NUM
ftr-474	139	29	)	)	PUNCT
ftr-474	139	30	multiplied	multiply	VERB
ftr-474	139	31	by	by	ADP
ftr-474	139	32	the	the	DET
ftr-474	139	33	probability	probability	NOUN
ftr-474	139	34	that	that	SCONJ
ftr-474	139	35	a	a	PRON
ftr-474	139	36	will	will	AUX
ftr-474	139	37	survive	survive	VERB
ftr-474	139	38	the	the	DET
ftr-474	139	39	15	15	NUM
ftr-474	139	40	-	-	PUNCT
ftr-474	139	41	year	year	NOUN
ftr-474	139	42	term	term	NOUN
ftr-474	139	43	(	(	PUNCT
ftr-474	139	44	27,960/68,248	27,960/68,248	NOUN
ftr-474	139	45	)	)	PUNCT
ftr-474	139	46	,	,	PUNCT
ftr-474	139	47	or	or	CCONJ
ftr-474	139	48	$	$	SYM
ftr-474	139	49	9,808	9,808	NUM
ftr-474	139	50	.	.	PUNCT
ftr-474	140	1	similarly	similarly	ADV
ftr-474	140	2	,	,	PUNCT
ftr-474	140	3	the	the	DET
ftr-474	140	4	present	present	ADJ
ftr-474	140	5	value	value	NOUN
ftr-474	140	6	of	of	ADP
ftr-474	140	7	a	a	DET
ftr-474	140	8	's	's	PART
ftr-474	140	9	additional	additional	ADJ
ftr-474	140	10	retained	retain	VERB
ftr-474	140	11	interest	interest	NOUN
ftr-474	140	12	is	be	AUX
ftr-474	140	13	the	the	DET
ftr-474	140	14	present	present	ADJ
ftr-474	140	15	value	value	NOUN
ftr-474	140	16	of	of	ADP
ftr-474	140	17	the	the	DET
ftr-474	140	18	right	right	NOUN
ftr-474	140	19	to	to	PART
ftr-474	140	20	receive	receive	VERB
ftr-474	140	21	s	s	PRON
ftr-474	140	22	100,000	100,000	NUM
ftr-474	140	23	in	in	ADP
ftr-474	140	24	15	15	NUM
ftr-474	140	25	years	year	NOUN
ftr-474	140	26	(	(	PUNCT
ftr-474	140	27	s23,939	s23,939	NOUN
ftr-474	140	28	)	)	PUNCT
ftr-474	140	29	multiplied	multiply	VERB
ftr-474	140	30	by	by	ADP
ftr-474	140	31	the	the	DET
ftr-474	140	32	probability	probability	NOUN
ftr-474	140	33	that	that	SCONJ
ftr-474	140	34	a	a	PRON
ftr-474	140	35	will	will	AUX
ftr-474	140	36	not	not	PART
ftr-474	140	37	survive	survive	VERB
ftr-474	140	38	the	the	DET
ftr-474	140	39	15	15	NUM
ftr-474	140	40	-	-	PUNCT
ftr-474	140	41	year	year	NOUN
ftr-474	140	42	term	term	NOUN
ftr-474	140	43	0	0	NUM
ftr-474	140	44	(	(	PUNCT
ftr-474	140	45	27,960168,248	27,960168,248	NUM
ftr-474	140	46	)	)	PUNCT
ftr-474	140	47	)	)	PUNCT
ftr-474	140	48	,	,	PUNCT
ftr-474	140	49	or	or	CCONJ
ftr-474	140	50	s	s	VERB
ftr-474	140	51	14,131	14,131	NUM
ftr-474	140	52	.	.	PUNCT
ftr-474	141	1	see	see	VERB
ftr-474	141	2	actuarial	actuarial	ADJ
ftr-474	141	3	values	value	NOUN
ftr-474	141	4	(	(	PUNCT
ftr-474	141	5	alpha	alpha	NOUN
ftr-474	141	6	)	)	PUNCT
ftr-474	141	7	,	,	PUNCT
ftr-474	141	8	supra	supra	PROPN
ftr-474	141	9	note	note	PROPN
ftr-474	141	10	17	17	NUM
ftr-474	141	11	,	,	PUNCT
ftr-474	141	12	at	at	ADP
ftr-474	141	13	tables	table	NOUN
ftr-474	141	14	b.	b.	PROPN
ftr-474	141	15	h	h	PROPN
ftr-474	141	16	,	,	PUNCT
ftr-474	141	17	80cnsmt	80cnsmt	NUM
ftr-474	141	18	.	.	NOUN
ftr-474	142	1	22	22	NUM
ftr-474	142	2	.	.	PUNCT
ftr-474	143	1	in	in	ADP
ftr-474	143	2	other	other	ADJ
ftr-474	143	3	words	word	NOUN
ftr-474	143	4	,	,	PUNCT
ftr-474	143	5	the	the	DET
ftr-474	143	6	income	income	NOUN
ftr-474	143	7	distributed	distribute	VERB
ftr-474	143	8	to	to	ADP
ftr-474	143	9	a	a	PRON
ftr-474	143	10	will	will	AUX
ftr-474	143	11	replace	replace	VERB
ftr-474	143	12	the	the	DET
ftr-474	143	13	declining	decline	VERB
ftr-474	143	14	value	value	NOUN
ftr-474	143	15	of	of	ADP
ftr-474	143	16	her	her	PRON
ftr-474	143	17	interest	interest	NOUN
ftr-474	143	18	in	in	ADP
ftr-474	143	19	future	future	ADJ
ftr-474	143	20	trust	trust	NOUN
ftr-474	143	21	income	income	NOUN
ftr-474	143	22	,	,	PUNCT
ftr-474	143	23	leaving	leave	VERB
ftr-474	143	24	a	a	PRON
ftr-474	143	25	's	's	PART
ftr-474	143	26	net	net	ADJ
ftr-474	143	27	worth	worth	NOUN
ftr-474	143	28	unchanged	unchanged	ADJ
ftr-474	143	29	.	.	PUNCT
ftr-474	144	1	23	23	NUM
ftr-474	144	2	.	.	PUNCT
ftr-474	145	1	a	a	PRON
ftr-474	145	2	may	may	AUX
ftr-474	145	3	appear	appear	VERB
ftr-474	145	4	to	to	PART
ftr-474	145	5	be	be	AUX
ftr-474	145	6	undertaxed	undertaxe	VERB
ftr-474	145	7	if	if	SCONJ
ftr-474	145	8	she	she	PRON
ftr-474	145	9	survives	survive	VERB
ftr-474	145	10	the	the	DET
ftr-474	145	11	15	15	NUM
ftr-474	145	12	-	-	PUNCT
ftr-474	145	13	year	year	NOUN
ftr-474	145	14	term	term	NOUN
ftr-474	145	15	because	because	SCONJ
ftr-474	145	16	her	her	PRON
ftr-474	145	17	retained	retain	VERB
ftr-474	145	18	interest	interest	NOUN
ftr-474	145	19	in	in	ADP
ftr-474	145	20	trust	trust	NOUN
ftr-474	145	21	corpus	corpus	NOUN
ftr-474	145	22	will	will	AUX
ftr-474	145	23	terminate	terminate	VERB
ftr-474	145	24	without	without	ADP
ftr-474	145	25	triggering	trigger	VERB
ftr-474	145	26	any	any	DET
ftr-474	145	27	further	further	ADJ
ftr-474	145	28	inclusion	inclusion	NOUN
ftr-474	145	29	in	in	ADP
ftr-474	145	30	her	her	PRON
ftr-474	145	31	19941	19941	NUM
ftr-474	145	32	florida	florida	PROPN
ftr-474	145	33	tax	tax	NOUN
ftr-474	145	34	review	review	NOUN
ftr-474	145	35	however	however	ADV
ftr-474	145	36	,	,	PUNCT
ftr-474	145	37	the	the	DET
ftr-474	145	38	values	value	NOUN
ftr-474	145	39	of	of	ADP
ftr-474	145	40	the	the	DET
ftr-474	145	41	interests	interest	NOUN
ftr-474	145	42	in	in	ADP
ftr-474	145	43	trust	trust	NOUN
ftr-474	145	44	income	income	NOUN
ftr-474	145	45	and	and	CCONJ
ftr-474	145	46	corpus	corpus	NOUN
ftr-474	145	47	are	be	AUX
ftr-474	145	48	only	only	ADV
ftr-474	145	49	as	as	ADV
ftr-474	145	50	accurate	accurate	ADJ
ftr-474	145	51	as	as	ADP
ftr-474	145	52	the	the	DET
ftr-474	145	53	assumptions	assumption	NOUN
ftr-474	145	54	built	build	VERB
ftr-474	145	55	into	into	ADP
ftr-474	145	56	the	the	DET
ftr-474	145	57	tables	table	NOUN
ftr-474	145	58	.	.	PUNCT
ftr-474	146	1	three	three	NUM
ftr-474	146	2	of	of	ADP
ftr-474	146	3	those	those	DET
ftr-474	146	4	assumptions	assumption	NOUN
ftr-474	146	5	raise	raise	VERB
ftr-474	146	6	special	special	ADJ
ftr-474	146	7	concerns	concern	NOUN
ftr-474	146	8	in	in	ADP
ftr-474	146	9	the	the	DET
ftr-474	146	10	context	context	NOUN
ftr-474	146	11	of	of	ADP
ftr-474	146	12	a	a	PRON
ftr-474	146	13	's	's	PART
ftr-474	146	14	grit	grit	NOUN
ftr-474	146	15	.	.	PUNCT
ftr-474	147	1	first	first	ADV
ftr-474	147	2	,	,	PUNCT
ftr-474	147	3	the	the	DET
ftr-474	147	4	tables	table	NOUN
ftr-474	147	5	assume	assume	VERB
ftr-474	147	6	that	that	SCONJ
ftr-474	147	7	the	the	DET
ftr-474	147	8	trust	trust	NOUN
ftr-474	147	9	corpus	corpus	NOUN
ftr-474	147	10	remains	remain	VERB
ftr-474	147	11	constant	constant	ADJ
ftr-474	147	12	in	in	ADP
ftr-474	147	13	value	value	NOUN
ftr-474	147	14	and	and	CCONJ
ftr-474	147	15	that	that	SCONJ
ftr-474	147	16	the	the	DET
ftr-474	147	17	trust	trust	NOUN
ftr-474	147	18	's	's	PART
ftr-474	147	19	entire	entire	ADJ
ftr-474	147	20	investment	investment	NOUN
ftr-474	147	21	return	return	NOUN
ftr-474	147	22	takes	take	VERB
ftr-474	147	23	the	the	DET
ftr-474	147	24	form	form	NOUN
ftr-474	147	25	of	of	ADP
ftr-474	147	26	current	current	ADJ
ftr-474	147	27	income	income	NOUN
ftr-474	147	28	.	.	PUNCT
ftr-474	148	1	any	any	DET
ftr-474	148	2	assumption	assumption	NOUN
ftr-474	148	3	concerning	concern	VERB
ftr-474	148	4	the	the	DET
ftr-474	148	5	allocation	allocation	NOUN
ftr-474	148	6	of	of	ADP
ftr-474	148	7	investment	investment	NOUN
ftr-474	148	8	return	return	NOUN
ftr-474	148	9	to	to	ADP
ftr-474	148	10	income	income	NOUN
ftr-474	148	11	or	or	CCONJ
ftr-474	148	12	corpus	corpus	NOUN
ftr-474	148	13	is	be	AUX
ftr-474	148	14	unreliable	unreliable	ADJ
ftr-474	148	15	because	because	SCONJ
ftr-474	148	16	that	that	DET
ftr-474	148	17	allocation	allocation	NOUN
ftr-474	148	18	normally	normally	ADV
ftr-474	148	19	depends	depend	VERB
ftr-474	148	20	on	on	ADP
ftr-474	148	21	subsequent	subsequent	ADJ
ftr-474	148	22	actions	action	NOUN
ftr-474	148	23	of	of	ADP
ftr-474	148	24	the	the	DET
ftr-474	148	25	trustee	trustee	NOUN
ftr-474	148	26	in	in	ADP
ftr-474	148	27	administering	administer	VERB
ftr-474	148	28	the	the	DET
ftr-474	148	29	trust.24	trust.24	NOUN
ftr-474	148	30	for	for	ADP
ftr-474	148	31	example	example	NOUN
ftr-474	148	32	,	,	PUNCT
ftr-474	148	33	assume	assume	VERB
ftr-474	148	34	that	that	SCONJ
ftr-474	148	35	the	the	DET
ftr-474	148	36	trustee	trustee	NOUN
ftr-474	148	37	of	of	ADP
ftr-474	148	38	a	a	PRON
ftr-474	148	39	's	's	PART
ftr-474	148	40	grit	grit	NOUN
ftr-474	148	41	properly	properly	ADV
ftr-474	148	42	invests	invest	VERB
ftr-474	148	43	the	the	DET
ftr-474	148	44	trust	trust	NOUN
ftr-474	148	45	corpus	corpus	NOUN
ftr-474	148	46	of	of	ADP
ftr-474	148	47	$	$	SYM
ftr-474	148	48	100,000	100,000	NUM
ftr-474	148	49	in	in	ADP
ftr-474	148	50	stock	stock	NOUN
ftr-474	148	51	that	that	PRON
ftr-474	148	52	generates	generate	VERB
ftr-474	148	53	$	$	SYM
ftr-474	148	54	9,000	9,000	NUM
ftr-474	148	55	of	of	ADP
ftr-474	148	56	capital	capital	NOUN
ftr-474	148	57	appreciation	appreciation	NOUN
ftr-474	148	58	and	and	CCONJ
ftr-474	148	59	$	$	SYM
ftr-474	148	60	1,000	1,000	NUM
ftr-474	148	61	of	of	ADP
ftr-474	148	62	dividends	dividend	NOUN
ftr-474	148	63	annually	annually	ADV
ftr-474	148	64	?	?	PUNCT
ftr-474	149	1	5	5	NUM
ftr-474	149	2	although	although	SCONJ
ftr-474	149	3	a	a	PRON
ftr-474	149	4	actually	actually	ADV
ftr-474	149	5	receives	receive	VERB
ftr-474	149	6	annual	annual	ADJ
ftr-474	149	7	income	income	NOUN
ftr-474	149	8	of	of	ADP
ftr-474	149	9	only	only	ADV
ftr-474	149	10	$	$	SYM
ftr-474	149	11	1,000	1,000	NUM
ftr-474	149	12	,	,	PUNCT
ftr-474	149	13	the	the	DET
ftr-474	149	14	tables	table	NOUN
ftr-474	149	15	value	value	VERB
ftr-474	149	16	her	her	PRON
ftr-474	149	17	retained	retain	VERB
ftr-474	149	18	income	income	NOUN
ftr-474	149	19	interest	interest	NOUN
ftr-474	149	20	as	as	ADP
ftr-474	149	21	a	a	DET
ftr-474	149	22	stream	stream	NOUN
ftr-474	149	23	of	of	ADP
ftr-474	149	24	$	$	SYM
ftr-474	149	25	10,000	10,000	NUM
ftr-474	149	26	annual	annual	ADJ
ftr-474	149	27	payments	payment	NOUN
ftr-474	149	28	and	and	CCONJ
ftr-474	149	29	produce	produce	VERB
ftr-474	149	30	a	a	DET
ftr-474	149	31	corresponding	corresponding	ADJ
ftr-474	149	32	undervaluation	undervaluation	NOUN
ftr-474	149	33	of	of	ADP
ftr-474	149	34	the	the	DET
ftr-474	149	35	remainder	remainder	NOUN
ftr-474	149	36	transferred	transfer	VERB
ftr-474	149	37	to	to	ADP
ftr-474	149	38	b.	b.	PROPN
ftr-474	149	39	a	a	DET
ftr-474	149	40	second	second	ADJ
ftr-474	149	41	,	,	PUNCT
ftr-474	149	42	analytically	analytically	ADV
ftr-474	149	43	distinct	distinct	ADJ
ftr-474	149	44	problem	problem	NOUN
ftr-474	149	45	concerns	concern	VERB
ftr-474	149	46	the	the	DET
ftr-474	149	47	assumed	assumed	ADJ
ftr-474	149	48	discount	discount	NOUN
ftr-474	149	49	rate	rate	NOUN
ftr-474	149	50	(	(	PUNCT
ftr-474	149	51	rate	rate	NOUN
ftr-474	149	52	of	of	ADP
ftr-474	149	53	return	return	NOUN
ftr-474	149	54	)	)	PUNCT
ftr-474	149	55	.	.	PUNCT
ftr-474	150	1	in	in	ADP
ftr-474	150	2	determining	determine	VERB
ftr-474	150	3	the	the	DET
ftr-474	150	4	present	present	ADJ
ftr-474	150	5	value	value	NOUN
ftr-474	150	6	of	of	ADP
ftr-474	150	7	a	a	DET
ftr-474	150	8	split	split	ADJ
ftr-474	150	9	interest	interest	NOUN
ftr-474	150	10	,	,	PUNCT
ftr-474	150	11	26	26	NUM
ftr-474	150	12	the	the	DET
ftr-474	150	13	tables	table	NOUN
ftr-474	150	14	apply	apply	VERB
ftr-474	150	15	a	a	DET
ftr-474	150	16	uniform	uniform	ADJ
ftr-474	150	17	discount	discount	NOUN
ftr-474	150	18	rate	rate	NOUN
ftr-474	150	19	indexed	index	VERB
ftr-474	150	20	to	to	ADP
ftr-474	150	21	the	the	DET
ftr-474	150	22	prevailing	prevail	VERB
ftr-474	150	23	rate	rate	NOUN
ftr-474	150	24	of	of	ADP
ftr-474	150	25	return	return	NOUN
ftr-474	150	26	on	on	ADP
ftr-474	150	27	federal	federal	ADJ
ftr-474	150	28	obligations	obligation	NOUN
ftr-474	150	29	.	.	PUNCT
ftr-474	151	1	since	since	SCONJ
ftr-474	151	2	the	the	DET
ftr-474	151	3	expected	expect	VERB
ftr-474	151	4	return	return	NOUN
ftr-474	151	5	on	on	ADP
ftr-474	151	6	an	an	DET
ftr-474	151	7	investment	investment	NOUN
ftr-474	151	8	reflects	reflect	VERB
ftr-474	151	9	the	the	DET
ftr-474	151	10	type	type	NOUN
ftr-474	151	11	and	and	CCONJ
ftr-474	151	12	degree	degree	NOUN
ftr-474	151	13	of	of	ADP
ftr-474	151	14	risk	risk	NOUN
ftr-474	151	15	of	of	ADP
ftr-474	151	16	the	the	DET
ftr-474	151	17	investment,28	investment,28	NOUN
ftr-474	151	18	the	the	DET
ftr-474	151	19	discount	discount	NOUN
ftr-474	151	20	rate	rate	NOUN
ftr-474	151	21	assumed	assume	VERB
ftr-474	151	22	transfer	transfer	NOUN
ftr-474	151	23	tax	tax	NOUN
ftr-474	151	24	base	base	NOUN
ftr-474	151	25	.	.	PUNCT
ftr-474	152	1	conversely	conversely	ADV
ftr-474	152	2	,	,	PUNCT
ftr-474	152	3	she	she	PRON
ftr-474	152	4	may	may	AUX
ftr-474	152	5	appear	appear	VERB
ftr-474	152	6	to	to	PART
ftr-474	152	7	be	be	AUX
ftr-474	152	8	overtaxed	overtax	VERB
ftr-474	152	9	if	if	SCONJ
ftr-474	152	10	she	she	PRON
ftr-474	152	11	dies	die	VERB
ftr-474	152	12	during	during	ADP
ftr-474	152	13	the	the	DET
ftr-474	152	14	term	term	NOUN
ftr-474	152	15	because	because	SCONJ
ftr-474	152	16	the	the	DET
ftr-474	152	17	entire	entire	ADJ
ftr-474	152	18	trust	trust	NOUN
ftr-474	152	19	property	property	NOUN
ftr-474	152	20	will	will	AUX
ftr-474	152	21	revert	revert	VERB
ftr-474	152	22	to	to	ADP
ftr-474	152	23	her	she	PRON
ftr-474	152	24	and	and	CCONJ
ftr-474	152	25	be	be	AUX
ftr-474	152	26	included	include	VERB
ftr-474	152	27	in	in	ADP
ftr-474	152	28	her	her	PRON
ftr-474	152	29	gross	gross	ADJ
ftr-474	152	30	estate	estate	NOUN
ftr-474	152	31	.	.	PUNCT
ftr-474	153	1	without	without	ADP
ftr-474	153	2	the	the	DET
ftr-474	153	3	benefit	benefit	NOUN
ftr-474	153	4	of	of	ADP
ftr-474	153	5	hindsight	hindsight	ADJ
ftr-474	153	6	,	,	PUNCT
ftr-474	153	7	the	the	DET
ftr-474	153	8	tables	table	NOUN
ftr-474	153	9	apportion	apportion	VERB
ftr-474	153	10	the	the	DET
ftr-474	153	11	value	value	NOUN
ftr-474	153	12	of	of	ADP
ftr-474	153	13	the	the	DET
ftr-474	153	14	trust	trust	NOUN
ftr-474	153	15	corpus	corpus	NOUN
ftr-474	153	16	at	at	ADP
ftr-474	153	17	the	the	DET
ftr-474	153	18	end	end	NOUN
ftr-474	153	19	of	of	ADP
ftr-474	153	20	the	the	DET
ftr-474	153	21	15year	15year	NUM
ftr-474	153	22	term	term	NOUN
ftr-474	153	23	between	between	ADP
ftr-474	153	24	a	a	PRON
ftr-474	153	25	and	and	CCONJ
ftr-474	153	26	b	b	NOUN
ftr-474	153	27	based	base	VERB
ftr-474	153	28	on	on	ADP
ftr-474	153	29	the	the	DET
ftr-474	153	30	actuarial	actuarial	ADJ
ftr-474	153	31	probability	probability	NOUN
ftr-474	153	32	of	of	ADP
ftr-474	153	33	a	a	DET
ftr-474	153	34	's	's	PART
ftr-474	153	35	survival	survival	NOUN
ftr-474	153	36	or	or	CCONJ
ftr-474	153	37	death	death	NOUN
ftr-474	153	38	during	during	ADP
ftr-474	153	39	the	the	DET
ftr-474	153	40	term	term	NOUN
ftr-474	153	41	.	.	PUNCT
ftr-474	154	1	the	the	DET
ftr-474	154	2	accuracy	accuracy	NOUN
ftr-474	154	3	of	of	ADP
ftr-474	154	4	that	that	DET
ftr-474	154	5	apportionment	apportionment	NOUN
ftr-474	154	6	depends	depend	VERB
ftr-474	154	7	on	on	ADP
ftr-474	154	8	how	how	SCONJ
ftr-474	154	9	closely	closely	ADV
ftr-474	154	10	the	the	DET
ftr-474	154	11	mortality	mortality	NOUN
ftr-474	154	12	tables	table	NOUN
ftr-474	154	13	reflect	reflect	VERB
ftr-474	154	14	a	a	DET
ftr-474	154	15	's	's	PART
ftr-474	154	16	actual	actual	ADJ
ftr-474	154	17	life	life	NOUN
ftr-474	154	18	expectancy	expectancy	NOUN
ftr-474	154	19	.	.	PUNCT
ftr-474	155	1	24	24	NUM
ftr-474	155	2	.	.	PUNCT
ftr-474	155	3	section	section	NOUN
ftr-474	155	4	2702	2702	NUM
ftr-474	155	5	addresses	address	NOUN
ftr-474	155	6	this	this	DET
ftr-474	155	7	problem	problem	NOUN
ftr-474	155	8	by	by	ADP
ftr-474	155	9	valuing	value	VERB
ftr-474	155	10	the	the	DET
ftr-474	155	11	retained	retain	VERB
ftr-474	155	12	interest	interest	NOUN
ftr-474	155	13	at	at	ADP
ftr-474	155	14	zero	zero	NUM
ftr-474	155	15	unless	unless	SCONJ
ftr-474	155	16	the	the	DET
ftr-474	155	17	trust	trust	NOUN
ftr-474	155	18	is	be	AUX
ftr-474	155	19	structured	structure	VERB
ftr-474	155	20	in	in	ADP
ftr-474	155	21	a	a	DET
ftr-474	155	22	way	way	NOUN
ftr-474	155	23	that	that	PRON
ftr-474	155	24	makes	make	VERB
ftr-474	155	25	the	the	DET
ftr-474	155	26	trust	trust	NOUN
ftr-474	155	27	accounting	accounting	NOUN
ftr-474	155	28	distinction	distinction	NOUN
ftr-474	155	29	between	between	ADP
ftr-474	155	30	income	income	NOUN
ftr-474	155	31	and	and	CCONJ
ftr-474	155	32	corpus	corpus	NOUN
ftr-474	155	33	largely	largely	ADV
ftr-474	155	34	irrelevant	irrelevant	ADJ
ftr-474	155	35	.	.	PUNCT
ftr-474	156	1	see	see	VERB
ftr-474	156	2	infra	infra	NOUN
ftr-474	156	3	notes	note	VERB
ftr-474	156	4	82	82	NUM
ftr-474	156	5	-	-	SYM
ftr-474	156	6	94	94	NUM
ftr-474	156	7	and	and	CCONJ
ftr-474	156	8	accompanying	accompany	VERB
ftr-474	156	9	text	text	NOUN
ftr-474	156	10	.	.	PUNCT
ftr-474	157	1	25	25	NUM
ftr-474	157	2	.	.	PUNCT
ftr-474	158	1	in	in	ADP
ftr-474	158	2	theory	theory	NOUN
ftr-474	158	3	,	,	PUNCT
ftr-474	158	4	the	the	DET
ftr-474	158	5	trustee	trustee	NOUN
ftr-474	158	6	may	may	AUX
ftr-474	158	7	be	be	AUX
ftr-474	158	8	constrained	constrain	VERB
ftr-474	158	9	in	in	ADP
ftr-474	158	10	its	its	PRON
ftr-474	158	11	investment	investment	NOUN
ftr-474	158	12	and	and	CCONJ
ftr-474	158	13	allocation	allocation	NOUN
ftr-474	158	14	decisions	decision	NOUN
ftr-474	158	15	by	by	ADP
ftr-474	158	16	a	a	DET
ftr-474	158	17	duty	duty	NOUN
ftr-474	158	18	of	of	ADP
ftr-474	158	19	impartiality	impartiality	NOUN
ftr-474	158	20	.	.	PUNCT
ftr-474	159	1	as	as	ADP
ftr-474	159	2	a	a	DET
ftr-474	159	3	practical	practical	ADJ
ftr-474	159	4	matter	matter	NOUN
ftr-474	159	5	,	,	PUNCT
ftr-474	159	6	however	however	ADV
ftr-474	159	7	,	,	PUNCT
ftr-474	159	8	the	the	DET
ftr-474	159	9	shift	shift	NOUN
ftr-474	159	10	of	of	ADP
ftr-474	159	11	investment	investment	NOUN
ftr-474	159	12	return	return	NOUN
ftr-474	159	13	from	from	ADP
ftr-474	159	14	a	a	DET
ftr-474	159	15	to	to	PART
ftr-474	159	16	b	b	NOUN
ftr-474	159	17	may	may	AUX
ftr-474	159	18	escape	escape	VERB
ftr-474	159	19	inclusion	inclusion	NOUN
ftr-474	159	20	in	in	ADP
ftr-474	159	21	a	a	DET
ftr-474	159	22	's	's	PART
ftr-474	159	23	transfer	transfer	NOUN
ftr-474	159	24	tax	tax	NOUN
ftr-474	159	25	base	base	NOUN
ftr-474	159	26	.	.	PUNCT
ftr-474	160	1	see	see	VERB
ftr-474	160	2	infra	infra	NOUN
ftr-474	160	3	note	note	VERB
ftr-474	160	4	51	51	NUM
ftr-474	160	5	and	and	CCONJ
ftr-474	160	6	accompanying	accompany	VERB
ftr-474	160	7	text	text	NOUN
ftr-474	160	8	.	.	PUNCT
ftr-474	161	1	26	26	NUM
ftr-474	161	2	.	.	X
ftr-474	162	1	for	for	ADP
ftr-474	162	2	a	a	DET
ftr-474	162	3	general	general	ADJ
ftr-474	162	4	introduction	introduction	NOUN
ftr-474	162	5	to	to	ADP
ftr-474	162	6	risk	risk	NOUN
ftr-474	162	7	,	,	PUNCT
ftr-474	162	8	return	return	NOUN
ftr-474	162	9	,	,	PUNCT
ftr-474	162	10	and	and	CCONJ
ftr-474	162	11	present	present	ADJ
ftr-474	162	12	value	value	NOUN
ftr-474	162	13	,	,	PUNCT
ftr-474	162	14	see	see	VERB
ftr-474	162	15	william	william	PROPN
ftr-474	162	16	a.	a.	PROPN
ftr-474	162	17	klein	klein	PROPN
ftr-474	162	18	&	&	CCONJ
ftr-474	162	19	john	john	PROPN
ftr-474	162	20	c.	c.	PROPN
ftr-474	162	21	coffee	coffee	PROPN
ftr-474	162	22	,	,	PUNCT
ftr-474	162	23	jr	jr	PROPN
ftr-474	162	24	.	.	PROPN
ftr-474	162	25	,	,	PUNCT
ftr-474	162	26	business	business	NOUN
ftr-474	162	27	organization	organization	NOUN
ftr-474	162	28	and	and	CCONJ
ftr-474	162	29	finance	finance	NOUN
ftr-474	162	30	225	225	NUM
ftr-474	162	31	-	-	SYM
ftr-474	162	32	35	35	NUM
ftr-474	162	33	,	,	PUNCT
ftr-474	162	34	303	303	NUM
ftr-474	162	35	-	-	SYM
ftr-474	162	36	24	24	NUM
ftr-474	162	37	(	(	PUNCT
ftr-474	162	38	5th	5th	ADJ
ftr-474	162	39	ed	ed	NOUN
ftr-474	162	40	.	.	PROPN
ftr-474	162	41	1993	1993	NUM
ftr-474	162	42	)	)	PUNCT
ftr-474	162	43	.	.	PUNCT
ftr-474	163	1	27	27	NUM
ftr-474	163	2	.	.	PUNCT
ftr-474	164	1	the	the	DET
ftr-474	164	2	discount	discount	NOUN
ftr-474	164	3	rate	rate	NOUN
ftr-474	164	4	is	be	AUX
ftr-474	164	5	120	120	NUM
ftr-474	164	6	%	%	NOUN
ftr-474	164	7	of	of	ADP
ftr-474	164	8	the	the	DET
ftr-474	164	9	federal	federal	ADJ
ftr-474	164	10	midterm	midterm	NOUN
ftr-474	164	11	rate	rate	NOUN
ftr-474	164	12	(	(	PUNCT
ftr-474	164	13	determined	determine	VERB
ftr-474	164	14	monthly	monthly	ADV
ftr-474	164	15	under	under	ADP
ftr-474	164	16	§	§	PROPN
ftr-474	164	17	1274(d)(1	1274(d)(1	NOUN
ftr-474	164	18	)	)	PUNCT
ftr-474	164	19	)	)	PUNCT
ftr-474	164	20	,	,	PUNCT
ftr-474	164	21	rounded	round	VERB
ftr-474	164	22	to	to	ADP
ftr-474	164	23	the	the	DET
ftr-474	164	24	nearest	near	ADJ
ftr-474	164	25	0.2	0.2	NUM
ftr-474	164	26	%	%	NOUN
ftr-474	164	27	and	and	CCONJ
ftr-474	164	28	compounded	compound	VERB
ftr-474	164	29	annually	annually	ADV
ftr-474	164	30	.	.	PUNCT
ftr-474	165	1	irc	irc	PROPN
ftr-474	165	2	§	§	PROPN
ftr-474	165	3	7520(a)(2	7520(a)(2	NOUN
ftr-474	165	4	)	)	PUNCT
ftr-474	165	5	.	.	PUNCT
ftr-474	166	1	the	the	DET
ftr-474	166	2	discount	discount	NOUN
ftr-474	166	3	rate	rate	NOUN
ftr-474	166	4	approximates	approximate	VERB
ftr-474	166	5	a	a	DET
ftr-474	166	6	riskless	riskless	NOUN
ftr-474	166	7	rate	rate	NOUN
ftr-474	166	8	plus	plus	CCONJ
ftr-474	166	9	a	a	DET
ftr-474	166	10	modest	modest	ADJ
ftr-474	166	11	premium	premium	NOUN
ftr-474	166	12	to	to	PART
ftr-474	166	13	compensate	compensate	VERB
ftr-474	166	14	for	for	ADP
ftr-474	166	15	volatility	volatility	NOUN
ftr-474	166	16	risk	risk	NOUN
ftr-474	166	17	.	.	PUNCT
ftr-474	167	1	28	28	NUM
ftr-474	167	2	.	.	PUNCT
ftr-474	168	1	the	the	DET
ftr-474	168	2	expected	expect	VERB
ftr-474	168	3	return	return	NOUN
ftr-474	168	4	on	on	ADP
ftr-474	168	5	an	an	DET
ftr-474	168	6	investment	investment	NOUN
ftr-474	168	7	represents	represent	VERB
ftr-474	168	8	the	the	DET
ftr-474	168	9	arithmetic	arithmetic	ADJ
ftr-474	168	10	mean	mean	NOUN
ftr-474	168	11	of	of	ADP
ftr-474	168	12	probable	probable	ADJ
ftr-474	168	13	outcomes	outcome	NOUN
ftr-474	168	14	and	and	CCONJ
ftr-474	168	15	reflects	reflect	VERB
ftr-474	168	16	the	the	DET
ftr-474	168	17	risk	risk	NOUN
ftr-474	168	18	of	of	ADP
ftr-474	168	19	loss	loss	NOUN
ftr-474	168	20	(	(	PUNCT
ftr-474	168	21	default	default	NOUN
ftr-474	168	22	risk	risk	NOUN
ftr-474	168	23	)	)	PUNCT
ftr-474	168	24	.	.	PUNCT
ftr-474	169	1	the	the	DET
ftr-474	169	2	variance	variance	NOUN
ftr-474	169	3	or	or	CCONJ
ftr-474	169	4	dispersion	dispersion	NOUN
ftr-474	169	5	of	of	ADP
ftr-474	169	6	probable	probable	ADJ
ftr-474	169	7	outcomes	outcome	NOUN
ftr-474	169	8	(	(	PUNCT
ftr-474	169	9	volatility	volatility	NOUN
ftr-474	169	10	risk	risk	NOUN
ftr-474	169	11	)	)	PUNCT
ftr-474	169	12	,	,	PUNCT
ftr-474	169	13	to	to	ADP
ftr-474	169	14	the	the	DET
ftr-474	169	15	extent	extent	NOUN
ftr-474	169	16	that	that	SCONJ
ftr-474	169	17	it	it	PRON
ftr-474	169	18	can	can	AUX
ftr-474	169	19	not	not	PART
ftr-474	169	20	be	be	AUX
ftr-474	169	21	eliminated	eliminate	VERB
ftr-474	169	22	by	by	ADP
ftr-474	169	23	diversification	diversification	NOUN
ftr-474	169	24	,	,	PUNCT
ftr-474	169	25	commands	command	VERB
ftr-474	169	26	a	a	DET
ftr-474	169	27	market	market	NOUN
ftr-474	169	28	risk	risk	NOUN
ftr-474	169	29	premium	premium	NOUN
ftr-474	169	30	.	.	PUNCT
ftr-474	170	1	the	the	DET
ftr-474	170	2	market	market	NOUN
ftr-474	170	3	risk	risk	NOUN
ftr-474	170	4	premium	premium	NOUN
ftr-474	170	5	is	be	AUX
ftr-474	170	6	reflected	reflect	VERB
ftr-474	170	7	in	in	ADP
ftr-474	170	8	a	a	DET
ftr-474	170	9	lower	low	ADJ
ftr-474	170	10	present	present	ADJ
ftr-474	170	11	value	value	NOUN
ftr-474	170	12	,	,	PUNCT
ftr-474	170	13	and	and	CCONJ
ftr-474	170	14	a	a	DET
ftr-474	170	15	correspondingly	correspondingly	ADV
ftr-474	170	16	higher	high	ADJ
ftr-474	170	17	discount	discount	NOUN
ftr-474	170	18	rate	rate	NOUN
ftr-474	170	19	,	,	PUNCT
ftr-474	170	20	for	for	ADP
ftr-474	170	21	the	the	DET
ftr-474	170	22	investment	investment	NOUN
ftr-474	170	23	.	.	PUNCT
ftr-474	171	1	in	in	ADP
ftr-474	171	2	theory	theory	NOUN
ftr-474	171	3	,	,	PUNCT
ftr-474	171	4	it	it	PRON
ftr-474	171	5	is	be	AUX
ftr-474	171	6	possible	possible	ADJ
ftr-474	171	7	to	to	PART
ftr-474	171	8	adjust	adjust	VERB
ftr-474	171	9	the	the	DET
ftr-474	171	10	expected	expect	VERB
ftr-474	171	11	return	return	NOUN
ftr-474	171	12	to	to	PART
ftr-474	171	13	eliminate	eliminate	VERB
ftr-474	171	14	volatility	volatility	NOUN
ftr-474	171	15	risk	risk	NOUN
ftr-474	171	16	and	and	CCONJ
ftr-474	171	17	discount	discount	VERB
ftr-474	171	18	the	the	DET
ftr-474	171	19	resulting	result	VERB
ftr-474	171	20	certainty	certainty	NOUN
ftr-474	172	1	[	[	X
ftr-474	172	2	vol	vol	NOUN
ftr-474	172	3	.	.	NOUN
ftr-474	172	4	2:3	2:3	NUM
ftr-474	173	1	rethiddng	rethiddng	NOUN
ftr-474	173	2	section	section	NOUN
ftr-474	173	3	2702	2702	NUM
ftr-474	173	4	by	by	ADP
ftr-474	173	5	the	the	DET
ftr-474	173	6	tables	table	NOUN
ftr-474	173	7	is	be	AUX
ftr-474	173	8	almost	almost	ADV
ftr-474	173	9	certainly	certainly	ADV
ftr-474	173	10	unrealistic	unrealistic	ADJ
ftr-474	173	11	in	in	ADP
ftr-474	173	12	any	any	DET
ftr-474	173	13	particular	particular	ADJ
ftr-474	173	14	case	case	NOUN
ftr-474	173	15	.	.	PUNCT
ftr-474	173	16	'	'	PUNCT
ftr-474	174	1	for	for	ADP
ftr-474	174	2	example	example	NOUN
ftr-474	174	3	,	,	PUNCT
ftr-474	174	4	if	if	SCONJ
ftr-474	174	5	the	the	DET
ftr-474	174	6	discount	discount	NOUN
ftr-474	174	7	rate	rate	NOUN
ftr-474	174	8	is	be	AUX
ftr-474	174	9	unrealistically	unrealistically	ADV
ftr-474	174	10	low	low	ADJ
ftr-474	174	11	,	,	PUNCT
ftr-474	174	12	the	the	DET
ftr-474	174	13	tables	table	NOUN
ftr-474	174	14	distort	distort	VERB
ftr-474	174	15	the	the	DET
ftr-474	174	16	relative	relative	ADJ
ftr-474	174	17	present	present	ADJ
ftr-474	174	18	values	value	NOUN
ftr-474	174	19	of	of	ADP
ftr-474	174	20	split	split	ADJ
ftr-474	174	21	interests	interest	NOUN
ftr-474	174	22	.	.	PUNCT
ftr-474	174	23	"	"	PUNCT
ftr-474	175	1	in	in	ADP
ftr-474	175	2	the	the	DET
ftr-474	175	3	case	case	NOUN
ftr-474	175	4	of	of	ADP
ftr-474	175	5	a	a	PRON
ftr-474	175	6	's	's	PART
ftr-474	175	7	grit	grit	NOUN
ftr-474	175	8	,	,	PUNCT
ftr-474	175	9	this	this	DET
ftr-474	175	10	distortion	distortion	NOUN
ftr-474	175	11	might	might	AUX
ftr-474	175	12	benefit	benefit	VERB
ftr-474	175	13	the	the	DET
ftr-474	175	14	government	government	NOUN
ftr-474	175	15	,	,	PUNCT
ftr-474	175	16	since	since	SCONJ
ftr-474	175	17	an	an	DET
ftr-474	175	18	understated	understate	VERB
ftr-474	175	19	discount	discount	NOUN
ftr-474	175	20	rate	rate	NOUN
ftr-474	175	21	produces	produce	VERB
ftr-474	175	22	an	an	DET
ftr-474	175	23	artificially	artificially	ADV
ftr-474	175	24	low	low	ADJ
ftr-474	175	25	value	value	NOUN
ftr-474	175	26	for	for	ADP
ftr-474	175	27	a	a	DET
ftr-474	175	28	's	's	PART
ftr-474	175	29	retained	retain	VERB
ftr-474	175	30	income	income	NOUN
ftr-474	175	31	interest	interest	NOUN
ftr-474	175	32	and	and	CCONJ
ftr-474	175	33	thus	thus	ADV
ftr-474	175	34	overvalues	overvalue	VERB
ftr-474	175	35	the	the	DET
ftr-474	175	36	remainder	remainder	NOUN
ftr-474	175	37	transferred	transfer	VERB
ftr-474	175	38	to	to	AUX
ftr-474	175	39	b.	b.	PROPN
ftr-474	175	40	the	the	DET
ftr-474	175	41	distortion	distortion	NOUN
ftr-474	175	42	would	would	AUX
ftr-474	175	43	benefit	benefit	VERB
ftr-474	175	44	a	a	PRON
ftr-474	175	45	,	,	PUNCT
ftr-474	175	46	however	however	ADV
ftr-474	175	47	,	,	PUNCT
ftr-474	175	48	if	if	SCONJ
ftr-474	175	49	she	she	PRON
ftr-474	175	50	retained	retain	VERB
ftr-474	175	51	a	a	DET
ftr-474	175	52	right	right	NOUN
ftr-474	175	53	to	to	ADP
ftr-474	175	54	fixed	fix	VERB
ftr-474	175	55	payments	payment	NOUN
ftr-474	175	56	rather	rather	ADV
ftr-474	175	57	than	than	ADP
ftr-474	175	58	an	an	DET
ftr-474	175	59	income	income	NOUN
ftr-474	175	60	interest.3	interest.3	ADJ
ftr-474	175	61	finally	finally	ADV
ftr-474	175	62	,	,	PUNCT
ftr-474	175	63	the	the	DET
ftr-474	175	64	tables	table	NOUN
ftr-474	175	65	assume	assume	VERB
ftr-474	175	66	that	that	SCONJ
ftr-474	175	67	each	each	DET
ftr-474	175	68	individual	individual	NOUN
ftr-474	175	69	has	have	VERB
ftr-474	175	70	a	a	DET
ftr-474	175	71	life	life	NOUN
ftr-474	175	72	expectancy	expectancy	NOUN
ftr-474	175	73	consistent	consistent	ADJ
ftr-474	175	74	with	with	ADP
ftr-474	175	75	the	the	DET
ftr-474	175	76	national	national	ADJ
ftr-474	175	77	mortality	mortality	NOUN
ftr-474	175	78	experience	experience	NOUN
ftr-474	175	79	.	.	PUNCT
ftr-474	175	80	'	'	PUNCT
ftr-474	176	1	-	-	PUNCT
ftr-474	176	2	"	"	PUNCT
ftr-474	176	3	this	this	DET
ftr-474	176	4	assumption	assumption	NOUN
ftr-474	176	5	is	be	AUX
ftr-474	176	6	unrealistic	unrealistic	ADJ
ftr-474	176	7	because	because	SCONJ
ftr-474	176	8	it	it	PRON
ftr-474	176	9	takes	take	VERB
ftr-474	176	10	only	only	ADJ
ftr-474	176	11	age	age	NOUN
ftr-474	176	12	into	into	ADP
ftr-474	176	13	account	account	NOUN
ftr-474	176	14	,	,	PUNCT
ftr-474	176	15	and	and	CCONJ
ftr-474	176	16	disregards	disregard	VERB
ftr-474	176	17	other	other	ADJ
ftr-474	176	18	factors	factor	NOUN
ftr-474	176	19	that	that	PRON
ftr-474	176	20	indicate	indicate	VERB
ftr-474	176	21	a	a	DET
ftr-474	176	22	longer	long	ADJ
ftr-474	176	23	or	or	CCONJ
ftr-474	176	24	shorter	short	ADJ
ftr-474	176	25	life	life	NOUN
ftr-474	176	26	expectancy	expectancy	NOUN
ftr-474	176	27	for	for	ADP
ftr-474	176	28	a	a	DET
ftr-474	176	29	particular	particular	ADJ
ftr-474	176	30	individual	individual	NOUN
ftr-474	176	31	.	.	PUNCT
ftr-474	177	1	as	as	ADP
ftr-474	177	2	a	a	DET
ftr-474	177	3	result	result	NOUN
ftr-474	177	4	,	,	PUNCT
ftr-474	177	5	the	the	DET
ftr-474	177	6	tables	table	NOUN
ftr-474	177	7	may	may	AUX
ftr-474	177	8	produce	produce	VERB
ftr-474	177	9	distorted	distorted	ADJ
ftr-474	177	10	values	value	NOUN
ftr-474	177	11	for	for	ADP
ftr-474	177	12	split	split	ADJ
ftr-474	177	13	interests	interest	NOUN
ftr-474	177	14	conditioned	condition	VERB
ftr-474	177	15	on	on	ADP
ftr-474	177	16	survival	survival	NOUN
ftr-474	177	17	or	or	CCONJ
ftr-474	177	18	nonsurvival	nonsurvival	NOUN
ftr-474	177	19	.	.	PUNCT
ftr-474	178	1	3	3	NUM
ftr-474	178	2	for	for	ADP
ftr-474	178	3	example	example	NOUN
ftr-474	178	4	,	,	PUNCT
ftr-474	178	5	in	in	ADP
ftr-474	178	6	the	the	DET
ftr-474	178	7	case	case	NOUN
ftr-474	178	8	of	of	ADP
ftr-474	178	9	a	a	PRON
ftr-474	178	10	's	's	PART
ftr-474	178	11	grit	grit	NOUN
ftr-474	178	12	,	,	PUNCT
ftr-474	178	13	if	if	SCONJ
ftr-474	178	14	a	a	PRON
ftr-474	178	15	enjoys	enjoy	VERB
ftr-474	178	16	unusually	unusually	ADV
ftr-474	178	17	robust	robust	ADJ
ftr-474	178	18	health	health	NOUN
ftr-474	178	19	and	and	CCONJ
ftr-474	178	20	expects	expect	VERB
ftr-474	178	21	to	to	PART
ftr-474	178	22	live	live	VERB
ftr-474	178	23	longer	long	ADV
ftr-474	178	24	than	than	ADP
ftr-474	178	25	the	the	DET
ftr-474	178	26	average	average	ADJ
ftr-474	178	27	70year	70year	ADJ
ftr-474	178	28	-	-	PUNCT
ftr-474	178	29	old	old	ADJ
ftr-474	178	30	,	,	PUNCT
ftr-474	178	31	the	the	DET
ftr-474	178	32	tables	table	NOUN
ftr-474	178	33	may	may	AUX
ftr-474	178	34	produce	produce	VERB
ftr-474	178	35	an	an	DET
ftr-474	178	36	unrealistically	unrealistically	ADV
ftr-474	178	37	high	high	ADJ
ftr-474	178	38	value	value	NOUN
ftr-474	178	39	for	for	ADP
ftr-474	178	40	her	her	PRON
ftr-474	178	41	retained	retain	VERB
ftr-474	178	42	interest	interest	NOUN
ftr-474	178	43	in	in	ADP
ftr-474	178	44	corpus	corpus	NOUN
ftr-474	178	45	(	(	PUNCT
ftr-474	178	46	conditioned	condition	VERB
ftr-474	178	47	on	on	ADP
ftr-474	178	48	her	her	PRON
ftr-474	178	49	death	death	NOUN
ftr-474	178	50	within	within	ADP
ftr-474	178	51	15	15	NUM
ftr-474	178	52	years	year	NOUN
ftr-474	178	53	)	)	PUNCT
ftr-474	178	54	and	and	CCONJ
ftr-474	178	55	a	a	DET
ftr-474	178	56	correspondingly	correspondingly	ADV
ftr-474	178	57	low	low	ADJ
ftr-474	178	58	value	value	NOUN
ftr-474	178	59	for	for	ADP
ftr-474	178	60	the	the	DET
ftr-474	178	61	remainder	remainder	NOUN
ftr-474	178	62	transferred	transfer	VERB
ftr-474	178	63	to	to	ADP
ftr-474	178	64	b.-	b.-	VERB
ftr-474	178	65	"	"	PUNCT
ftr-474	178	66	in	in	ADP
ftr-474	178	67	sum	sum	NOUN
ftr-474	178	68	,	,	PUNCT
ftr-474	178	69	the	the	DET
ftr-474	178	70	tables	table	NOUN
ftr-474	178	71	reflect	reflect	VERB
ftr-474	178	72	assumptions	assumption	NOUN
ftr-474	178	73	about	about	ADP
ftr-474	178	74	income	income	NOUN
ftr-474	178	75	and	and	CCONJ
ftr-474	178	76	corpus	corpus	NOUN
ftr-474	178	77	allocations	allocation	NOUN
ftr-474	178	78	,	,	PUNCT
ftr-474	178	79	rates	rate	NOUN
ftr-474	178	80	of	of	ADP
ftr-474	178	81	return	return	NOUN
ftr-474	178	82	,	,	PUNCT
ftr-474	178	83	and	and	CCONJ
ftr-474	178	84	mortality	mortality	NOUN
ftr-474	178	85	risks	risk	NOUN
ftr-474	178	86	that	that	PRON
ftr-474	178	87	diverge	diverge	VERB
ftr-474	178	88	from	from	ADP
ftr-474	178	89	actual	actual	ADJ
ftr-474	178	90	equivalent	equivalent	NOUN
ftr-474	178	91	at	at	ADP
ftr-474	178	92	a	a	DET
ftr-474	178	93	riskless	riskless	NOUN
ftr-474	178	94	rate	rate	NOUN
ftr-474	178	95	in	in	ADP
ftr-474	178	96	calculating	calculate	VERB
ftr-474	178	97	present	present	ADJ
ftr-474	178	98	value	value	NOUN
ftr-474	178	99	.	.	PUNCT
ftr-474	179	1	see	see	VERB
ftr-474	179	2	richard	richard	PROPN
ftr-474	179	3	a.	a.	PROPN
ftr-474	179	4	brealey	brealey	PROPN
ftr-474	179	5	&	&	CCONJ
ftr-474	179	6	stewart	stewart	PROPN
ftr-474	179	7	c.	c.	PROPN
ftr-474	179	8	myers	myers	PROPN
ftr-474	179	9	,	,	PUNCT
ftr-474	179	10	principles	principle	NOUN
ftr-474	179	11	of	of	ADP
ftr-474	179	12	corporate	corporate	ADJ
ftr-474	179	13	finance	finance	NOUN
ftr-474	179	14	201	201	NUM
ftr-474	179	15	-	-	SYM
ftr-474	179	16	04	04	NUM
ftr-474	179	17	(	(	PUNCT
ftr-474	179	18	4th	4th	ADJ
ftr-474	179	19	ed	ed	NOUN
ftr-474	179	20	.	.	PROPN
ftr-474	179	21	1991	1991	NUM
ftr-474	179	22	):	):	PUNCT
ftr-474	179	23	klein	klein	PROPN
ftr-474	179	24	&	&	CCONJ
ftr-474	179	25	coffee	coffee	PROPN
ftr-474	179	26	,	,	PUNCT
ftr-474	179	27	supra	supra	PROPN
ftr-474	179	28	note	note	PROPN
ftr-474	179	29	26	26	NUM
ftr-474	179	30	,	,	PUNCT
ftr-474	179	31	at	at	ADP
ftr-474	179	32	226	226	NUM
ftr-474	179	33	-	-	SYM
ftr-474	179	34	35	35	NUM
ftr-474	179	35	,	,	PUNCT
ftr-474	179	36	323	323	NUM
ftr-474	179	37	-	-	SYM
ftr-474	179	38	24	24	NUM
ftr-474	179	39	.	.	PUNCT
ftr-474	179	40	29	29	NUM
ftr-474	179	41	.	.	PUNCT
ftr-474	180	1	it	it	PRON
ftr-474	180	2	might	might	AUX
ftr-474	180	3	be	be	AUX
ftr-474	180	4	argued	argue	VERB
ftr-474	180	5	that	that	SCONJ
ftr-474	180	6	the	the	DET
ftr-474	180	7	probability	probability	NOUN
ftr-474	180	8	of	of	ADP
ftr-474	180	9	a	a	DET
ftr-474	180	10	low	low	ADJ
ftr-474	180	11	return	return	NOUN
ftr-474	180	12	should	should	AUX
ftr-474	180	13	offset	offset	VERB
ftr-474	180	14	the	the	DET
ftr-474	180	15	probability	probability	NOUN
ftr-474	180	16	of	of	ADP
ftr-474	180	17	a	a	DET
ftr-474	180	18	high	high	ADJ
ftr-474	180	19	return	return	NOUN
ftr-474	180	20	and	and	CCONJ
ftr-474	180	21	that	that	SCONJ
ftr-474	180	22	all	all	DET
ftr-474	180	23	investments	investment	NOUN
ftr-474	180	24	should	should	AUX
ftr-474	180	25	have	have	VERB
ftr-474	180	26	the	the	DET
ftr-474	180	27	same	same	ADJ
ftr-474	180	28	expected	expect	VERB
ftr-474	180	29	return	return	NOUN
ftr-474	180	30	.	.	PUNCT
ftr-474	181	1	this	this	DET
ftr-474	181	2	argument	argument	NOUN
ftr-474	181	3	ignores	ignore	VERB
ftr-474	181	4	the	the	DET
ftr-474	181	5	fact	fact	NOUN
ftr-474	181	6	that	that	SCONJ
ftr-474	181	7	an	an	DET
ftr-474	181	8	increase	increase	NOUN
ftr-474	181	9	in	in	ADP
ftr-474	181	10	nondiversifiable	nondiversifiable	ADJ
ftr-474	181	11	volatility	volatility	NOUN
ftr-474	181	12	risk	risk	NOUN
ftr-474	181	13	drives	drive	VERB
ftr-474	181	14	up	up	ADP
ftr-474	181	15	the	the	DET
ftr-474	181	16	expected	expect	VERB
ftr-474	181	17	return	return	NOUN
ftr-474	181	18	if	if	SCONJ
ftr-474	181	19	the	the	DET
ftr-474	181	20	present	present	ADJ
ftr-474	181	21	value	value	NOUN
ftr-474	181	22	of	of	ADP
ftr-474	181	23	the	the	DET
ftr-474	181	24	investment	investment	NOUN
ftr-474	181	25	is	be	AUX
ftr-474	181	26	held	hold	VERB
ftr-474	181	27	constant	constant	ADJ
ftr-474	181	28	.	.	PUNCT
ftr-474	182	1	see	see	VERB
ftr-474	182	2	klein	klein	PROPN
ftr-474	182	3	&	&	CCONJ
ftr-474	182	4	coffee	coffee	PROPN
ftr-474	182	5	,	,	PUNCT
ftr-474	182	6	supra	supra	PROPN
ftr-474	182	7	note	note	PROPN
ftr-474	182	8	26	26	NUM
ftr-474	182	9	,	,	PUNCT
ftr-474	182	10	at	at	ADP
ftr-474	182	11	231	231	NUM
ftr-474	182	12	-	-	SYM
ftr-474	182	13	35	35	NUM
ftr-474	182	14	.	.	PUNCT
ftr-474	182	15	30	30	NUM
ftr-474	182	16	.	.	PUNCT
ftr-474	183	1	in	in	ADP
ftr-474	183	2	effect	effect	NOUN
ftr-474	183	3	,	,	PUNCT
ftr-474	183	4	the	the	DET
ftr-474	183	5	tables	table	NOUN
ftr-474	183	6	apportion	apportion	VERB
ftr-474	183	7	the	the	DET
ftr-474	183	8	value	value	NOUN
ftr-474	183	9	of	of	ADP
ftr-474	183	10	the	the	DET
ftr-474	183	11	underlying	underlie	VERB
ftr-474	183	12	property	property	NOUN
ftr-474	183	13	among	among	ADP
ftr-474	183	14	the	the	DET
ftr-474	183	15	respective	respective	ADJ
ftr-474	183	16	split	split	NOUN
ftr-474	183	17	interests	interest	NOUN
ftr-474	183	18	.	.	PUNCT
ftr-474	184	1	if	if	SCONJ
ftr-474	184	2	the	the	DET
ftr-474	184	3	value	value	NOUN
ftr-474	184	4	of	of	ADP
ftr-474	184	5	the	the	DET
ftr-474	184	6	underlying	underlie	VERB
ftr-474	184	7	property	property	NOUN
ftr-474	184	8	is	be	AUX
ftr-474	184	9	understated	understate	VERB
ftr-474	184	10	,	,	PUNCT
ftr-474	184	11	however	however	ADV
ftr-474	184	12	,	,	PUNCT
ftr-474	184	13	all	all	PRON
ftr-474	184	14	of	of	ADP
ftr-474	184	15	the	the	DET
ftr-474	184	16	interests	interest	NOUN
ftr-474	184	17	will	will	AUX
ftr-474	184	18	be	be	AUX
ftr-474	184	19	undervalued	undervalue	VERB
ftr-474	184	20	.	.	PUNCT
ftr-474	185	1	section	section	NOUN
ftr-474	185	2	2702	2702	PROPN
ftr-474	185	3	does	do	AUX
ftr-474	185	4	not	not	PART
ftr-474	185	5	address	address	VERB
ftr-474	185	6	the	the	DET
ftr-474	185	7	separate	separate	ADJ
ftr-474	185	8	(	(	PUNCT
ftr-474	185	9	and	and	CCONJ
ftr-474	185	10	more	more	ADV
ftr-474	185	11	serious	serious	ADJ
ftr-474	185	12	)	)	PUNCT
ftr-474	185	13	problem	problem	NOUN
ftr-474	185	14	of	of	ADP
ftr-474	185	15	ensuring	ensure	VERB
ftr-474	185	16	accurate	accurate	ADJ
ftr-474	185	17	valuation	valuation	NOUN
ftr-474	185	18	of	of	ADP
ftr-474	185	19	the	the	DET
ftr-474	185	20	underlying	underlying	ADJ
ftr-474	185	21	property	property	NOUN
ftr-474	185	22	.	.	PUNCT
ftr-474	186	1	see	see	VERB
ftr-474	186	2	joseph	joseph	PROPN
ftr-474	186	3	isenbergh	isenbergh	PROPN
ftr-474	186	4	,	,	PUNCT
ftr-474	186	5	simplifying	simplify	VERB
ftr-474	186	6	retained	retain	VERB
ftr-474	186	7	life	life	NOUN
ftr-474	186	8	interests	interest	NOUN
ftr-474	186	9	,	,	PUNCT
ftr-474	186	10	revocable	revocable	ADJ
ftr-474	186	11	transfers	transfer	NOUN
ftr-474	186	12	,	,	PUNCT
ftr-474	186	13	and	and	CCONJ
ftr-474	186	14	the	the	DET
ftr-474	186	15	marital	marital	ADJ
ftr-474	186	16	deduction	deduction	NOUN
ftr-474	186	17	,	,	PUNCT
ftr-474	186	18	51	51	NUM
ftr-474	186	19	u.	u.	NOUN
ftr-474	186	20	chi	chi	PROPN
ftr-474	186	21	.	.	PUNCT
ftr-474	187	1	l.	l.	PROPN
ftr-474	187	2	rev	rev	PROPN
ftr-474	187	3	.	.	PROPN
ftr-474	187	4	1	1	NUM
ftr-474	187	5	,	,	PUNCT
ftr-474	187	6	16	16	NUM
ftr-474	187	7	(	(	PUNCT
ftr-474	187	8	1984	1984	NUM
ftr-474	187	9	)	)	PUNCT
ftr-474	187	10	(	(	PUNCT
ftr-474	187	11	noting	note	VERB
ftr-474	187	12	the	the	DET
ftr-474	187	13	"	"	PUNCT
ftr-474	187	14	ubiquitous	ubiquitous	ADJ
ftr-474	187	15	and	and	CCONJ
ftr-474	187	16	largely	largely	ADV
ftr-474	187	17	irreducible	irreducible	ADJ
ftr-474	187	18	problem	problem	NOUN
ftr-474	187	19	of	of	ADP
ftr-474	187	20	valuation	valuation	NOUN
ftr-474	187	21	"	"	PUNCT
ftr-474	187	22	)	)	PUNCT
ftr-474	187	23	.	.	PUNCT
ftr-474	188	1	31	31	NUM
ftr-474	188	2	.	.	PUNCT
ftr-474	189	1	this	this	DET
ftr-474	189	2	problem	problem	NOUN
ftr-474	189	3	,	,	PUNCT
ftr-474	189	4	unlike	unlike	ADP
ftr-474	189	5	the	the	DET
ftr-474	189	6	problem	problem	NOUN
ftr-474	189	7	of	of	ADP
ftr-474	189	8	allocating	allocate	VERB
ftr-474	189	9	return	return	NOUN
ftr-474	189	10	to	to	ADP
ftr-474	189	11	income	income	NOUN
ftr-474	189	12	or	or	CCONJ
ftr-474	189	13	corpus	corpus	NOUN
ftr-474	189	14	,	,	PUNCT
ftr-474	189	15	is	be	AUX
ftr-474	189	16	not	not	PART
ftr-474	189	17	addressed	address	VERB
ftr-474	189	18	by	by	ADP
ftr-474	189	19	§	§	PROPN
ftr-474	189	20	2702	2702	NUM
ftr-474	189	21	.	.	PUNCT
ftr-474	190	1	as	as	ADP
ftr-474	190	2	a	a	DET
ftr-474	190	3	result	result	NOUN
ftr-474	190	4	,	,	PUNCT
ftr-474	190	5	opportunities	opportunity	NOUN
ftr-474	190	6	for	for	ADP
ftr-474	190	7	valuation	valuation	NOUN
ftr-474	190	8	abuse	abuse	NOUN
ftr-474	190	9	persist	persist	VERB
ftr-474	190	10	with	with	ADP
ftr-474	190	11	respect	respect	NOUN
ftr-474	190	12	to	to	ADP
ftr-474	190	13	qualified	qualified	ADJ
ftr-474	190	14	interests	interest	NOUN
ftr-474	190	15	under	under	ADP
ftr-474	190	16	§	§	PROPN
ftr-474	190	17	2702	2702	NUM
ftr-474	190	18	.	.	PUNCT
ftr-474	191	1	see	see	VERB
ftr-474	191	2	infra	infra	NOUN
ftr-474	191	3	notes	note	VERB
ftr-474	191	4	93	93	NUM
ftr-474	191	5	-	-	SYM
ftr-474	191	6	98	98	NUM
ftr-474	191	7	and	and	CCONJ
ftr-474	191	8	accompanying	accompany	VERB
ftr-474	191	9	text	text	NOUN
ftr-474	191	10	.	.	PUNCT
ftr-474	192	1	32	32	NUM
ftr-474	192	2	.	.	PUNCT
ftr-474	193	1	the	the	DET
ftr-474	193	2	national	national	PROPN
ftr-474	193	3	mortality	mortality	NOUN
ftr-474	193	4	statistics	statistic	NOUN
ftr-474	193	5	are	be	AUX
ftr-474	193	6	revised	revise	VERB
ftr-474	193	7	at	at	ADP
ftr-474	193	8	least	least	ADJ
ftr-474	193	9	every	every	DET
ftr-474	193	10	10	10	NUM
ftr-474	193	11	years	year	NOUN
ftr-474	193	12	.	.	PUNCT
ftr-474	194	1	irc	irc	PROPN
ftr-474	194	2	§	§	PROPN
ftr-474	194	3	7520(c)(3	7520(c)(3	NUM
ftr-474	194	4	)	)	PUNCT
ftr-474	194	5	.	.	PUNCT
ftr-474	195	1	33	33	NUM
ftr-474	195	2	.	.	PUNCT
ftr-474	196	1	this	this	DET
ftr-474	196	2	problem	problem	NOUN
ftr-474	196	3	is	be	AUX
ftr-474	196	4	not	not	PART
ftr-474	196	5	addressed	address	VERB
ftr-474	196	6	by	by	ADP
ftr-474	196	7	§	§	PROPN
ftr-474	196	8	2702	2702	NUM
ftr-474	196	9	.	.	PUNCT
ftr-474	197	1	as	as	ADP
ftr-474	197	2	a	a	DET
ftr-474	197	3	result	result	NOUN
ftr-474	197	4	,	,	PUNCT
ftr-474	197	5	opportunities	opportunity	NOUN
ftr-474	197	6	for	for	ADP
ftr-474	197	7	valuation	valuation	NOUN
ftr-474	197	8	abuse	abuse	NOUN
ftr-474	197	9	persist	persist	VERB
ftr-474	197	10	with	with	ADP
ftr-474	197	11	respect	respect	NOUN
ftr-474	197	12	to	to	ADP
ftr-474	197	13	qualified	qualified	ADJ
ftr-474	197	14	interests	interest	NOUN
ftr-474	197	15	under	under	ADP
ftr-474	197	16	§	§	PROPN
ftr-474	197	17	2702	2702	NUM
ftr-474	197	18	.	.	PUNCT
ftr-474	198	1	see	see	VERB
ftr-474	198	2	infra	infra	NOUN
ftr-474	198	3	notes	note	VERB
ftr-474	198	4	99	99	NUM
ftr-474	198	5	-	-	SYM
ftr-474	198	6	101	101	NUM
ftr-474	198	7	and	and	CCONJ
ftr-474	198	8	accompanying	accompany	VERB
ftr-474	198	9	text	text	NOUN
ftr-474	198	10	.	.	PUNCT
ftr-474	199	1	34	34	NUM
ftr-474	199	2	.	.	PUNCT
ftr-474	200	1	under	under	ADP
ftr-474	200	2	the	the	DET
ftr-474	200	3	tables	table	NOUN
ftr-474	200	4	,	,	PUNCT
ftr-474	200	5	a	a	PRON
ftr-474	200	6	has	have	VERB
ftr-474	200	7	an	an	DET
ftr-474	200	8	actuarial	actuarial	ADJ
ftr-474	200	9	life	life	NOUN
ftr-474	200	10	expectancy	expectancy	NOUN
ftr-474	200	11	of	of	ADP
ftr-474	200	12	13.32	13.32	NUM
ftr-474	200	13	years	year	NOUN
ftr-474	200	14	.	.	PUNCT
ftr-474	201	1	see	see	VERB
ftr-474	201	2	actuarial	actuarial	ADJ
ftr-474	201	3	values	value	NOUN
ftr-474	201	4	(	(	PUNCT
ftr-474	201	5	alpha	alpha	NOUN
ftr-474	201	6	)	)	PUNCT
ftr-474	201	7	,	,	PUNCT
ftr-474	201	8	supra	supra	PROPN
ftr-474	201	9	note	note	NOUN
ftr-474	201	10	17	17	NUM
ftr-474	201	11	.	.	PUNCT
ftr-474	202	1	at	at	ADP
ftr-474	202	2	table	table	NOUN
ftr-474	202	3	80cnsmt	80cnsmt	NUM
ftr-474	202	4	.	.	PROPN
ftr-474	202	5	1994	1994	NUM
ftr-474	202	6	]	]	PUNCT
ftr-474	202	7	florida	florida	PROPN
ftr-474	202	8	tax	tax	PROPN
ftr-474	202	9	review	review	NOUN
ftr-474	202	10	outcomes	outcome	NOUN
ftr-474	202	11	in	in	ADP
ftr-474	202	12	particular	particular	ADJ
ftr-474	202	13	cases	case	NOUN
ftr-474	202	14	.	.	PUNCT
ftr-474	203	1	this	this	PRON
ftr-474	203	2	does	do	AUX
ftr-474	203	3	not	not	PART
ftr-474	203	4	raise	raise	VERB
ftr-474	203	5	serious	serious	ADJ
ftr-474	203	6	concerns	concern	NOUN
ftr-474	203	7	as	as	ADV
ftr-474	203	8	long	long	ADV
ftr-474	203	9	as	as	SCONJ
ftr-474	203	10	valuation	valuation	NOUN
ftr-474	203	11	risks	risk	NOUN
ftr-474	203	12	are	be	AUX
ftr-474	203	13	allocated	allocate	VERB
ftr-474	203	14	fairly	fairly	ADV
ftr-474	203	15	between	between	ADP
ftr-474	203	16	taxpayers	taxpayer	NOUN
ftr-474	203	17	and	and	CCONJ
ftr-474	203	18	the	the	DET
ftr-474	203	19	government.35	government.35	NOUN
ftr-474	203	20	the	the	DET
ftr-474	203	21	opportunity	opportunity	NOUN
ftr-474	203	22	for	for	ADP
ftr-474	203	23	abuse	abuse	NOUN
ftr-474	203	24	arises	arise	VERB
ftr-474	203	25	when	when	SCONJ
ftr-474	203	26	valuation	valuation	NOUN
ftr-474	203	27	risks	risk	NOUN
ftr-474	203	28	are	be	AUX
ftr-474	203	29	skewed	skew	VERB
ftr-474	203	30	systematically	systematically	ADV
ftr-474	203	31	in	in	ADP
ftr-474	203	32	favor	favor	NOUN
ftr-474	203	33	of	of	ADP
ftr-474	203	34	taxpayers	taxpayer	NOUN
ftr-474	203	35	.	.	PUNCT
ftr-474	204	1	inevitably	inevitably	ADV
ftr-474	204	2	,	,	PUNCT
ftr-474	204	3	the	the	DET
ftr-474	204	4	tables	table	NOUN
ftr-474	204	5	reflect	reflect	VERB
ftr-474	204	6	crude	crude	ADJ
ftr-474	204	7	and	and	CCONJ
ftr-474	204	8	rigid	rigid	ADJ
ftr-474	204	9	assumptions	assumption	NOUN
ftr-474	204	10	that	that	PRON
ftr-474	204	11	bear	bear	VERB
ftr-474	204	12	little	little	ADJ
ftr-474	204	13	or	or	CCONJ
ftr-474	204	14	no	no	PRON
ftr-474	204	15	relation	relation	NOUN
ftr-474	204	16	to	to	ADP
ftr-474	204	17	the	the	DET
ftr-474	204	18	facts	fact	NOUN
ftr-474	204	19	and	and	CCONJ
ftr-474	204	20	circumstances	circumstance	NOUN
ftr-474	204	21	of	of	ADP
ftr-474	204	22	particular	particular	ADJ
ftr-474	204	23	cases	case	NOUN
ftr-474	204	24	.	.	PUNCT
ftr-474	205	1	since	since	SCONJ
ftr-474	205	2	the	the	DET
ftr-474	205	3	tables	table	NOUN
ftr-474	205	4	are	be	AUX
ftr-474	205	5	almost	almost	ADV
ftr-474	205	6	always	always	ADV
ftr-474	205	7	conclusive	conclusive	ADJ
ftr-474	205	8	in	in	ADP
ftr-474	205	9	valuing	value	VERB
ftr-474	205	10	split	split	ADJ
ftr-474	205	11	interests,36	interests,36	NOUN
ftr-474	205	12	taxpayers	taxpayer	NOUN
ftr-474	205	13	(	(	PUNCT
ftr-474	205	14	who	who	PRON
ftr-474	205	15	usually	usually	ADV
ftr-474	205	16	have	have	VERB
ftr-474	205	17	superior	superior	ADJ
ftr-474	205	18	information	information	NOUN
ftr-474	205	19	concerning	concern	VERB
ftr-474	205	20	the	the	DET
ftr-474	205	21	factors	factor	NOUN
ftr-474	205	22	affecting	affect	VERB
ftr-474	205	23	value	value	NOUN
ftr-474	205	24	in	in	ADP
ftr-474	205	25	particular	particular	ADJ
ftr-474	205	26	cases	case	NOUN
ftr-474	205	27	)	)	PUNCT
ftr-474	205	28	tend	tend	VERB
ftr-474	205	29	to	to	PART
ftr-474	205	30	structure	structure	VERB
ftr-474	205	31	transactions	transaction	NOUN
ftr-474	205	32	to	to	PART
ftr-474	205	33	exploit	exploit	VERB
ftr-474	205	34	the	the	DET
ftr-474	205	35	tables	table	NOUN
ftr-474	205	36	and	and	CCONJ
ftr-474	205	37	reduce	reduce	VERB
ftr-474	205	38	the	the	DET
ftr-474	205	39	gift	gift	NOUN
ftr-474	205	40	tax	tax	NOUN
ftr-474	205	41	value	value	NOUN
ftr-474	205	42	of	of	ADP
ftr-474	205	43	transferred	transfer	VERB
ftr-474	205	44	interests.37	interests.37	NOUN
ftr-474	205	45	whether	whether	SCONJ
ftr-474	205	46	a	a	DET
ftr-474	205	47	grit	grit	NOUN
ftr-474	205	48	simply	simply	ADV
ftr-474	205	49	defers	defer	VERB
ftr-474	205	50	or	or	CCONJ
ftr-474	205	51	permanently	permanently	ADV
ftr-474	205	52	avoids	avoid	VERB
ftr-474	205	53	transfer	transfer	NOUN
ftr-474	205	54	tax	tax	NOUN
ftr-474	205	55	depends	depend	VERB
ftr-474	205	56	on	on	ADP
ftr-474	205	57	what	what	PRON
ftr-474	205	58	becomes	become	VERB
ftr-474	205	59	of	of	ADP
ftr-474	205	60	the	the	DET
ftr-474	205	61	donor	donor	NOUN
ftr-474	205	62	's	's	PART
ftr-474	205	63	retained	retain	VERB
ftr-474	205	64	interests	interest	NOUN
ftr-474	205	65	after	after	ADP
ftr-474	205	66	the	the	DET
ftr-474	205	67	initial	initial	ADJ
ftr-474	205	68	transfer	transfer	NOUN
ftr-474	205	69	.	.	PUNCT
ftr-474	206	1	in	in	ADP
ftr-474	206	2	the	the	DET
ftr-474	206	3	case	case	NOUN
ftr-474	206	4	of	of	ADP
ftr-474	206	5	a	a	PRON
ftr-474	206	6	's	's	PART
ftr-474	206	7	grit	grit	NOUN
ftr-474	206	8	,	,	PUNCT
ftr-474	206	9	if	if	SCONJ
ftr-474	206	10	a	a	PRON
ftr-474	206	11	subsequently	subsequently	ADV
ftr-474	206	12	makes	make	VERB
ftr-474	206	13	a	a	DET
ftr-474	206	14	completed	complete	VERB
ftr-474	206	15	gift	gift	NOUN
ftr-474	206	16	of	of	ADP
ftr-474	206	17	her	her	PRON
ftr-474	206	18	retained	retain	VERB
ftr-474	206	19	interest	interest	NOUN
ftr-474	206	20	in	in	ADP
ftr-474	206	21	trust	trust	NOUN
ftr-474	206	22	income	income	NOUN
ftr-474	206	23	or	or	CCONJ
ftr-474	206	24	corpus	corpus	NOUN
ftr-474	206	25	,	,	PUNCT
ftr-474	206	26	the	the	DET
ftr-474	206	27	gift	gift	NOUN
ftr-474	206	28	will	will	AUX
ftr-474	206	29	be	be	AUX
ftr-474	206	30	valued	value	VERB
ftr-474	206	31	under	under	ADP
ftr-474	206	32	the	the	DET
ftr-474	206	33	tables	table	NOUN
ftr-474	206	34	in	in	ADP
ftr-474	206	35	the	the	DET
ftr-474	206	36	same	same	ADJ
ftr-474	206	37	manner	manner	NOUN
ftr-474	206	38	as	as	ADP
ftr-474	206	39	the	the	DET
ftr-474	206	40	initial	initial	ADJ
ftr-474	206	41	transfer	transfer	NOUN
ftr-474	206	42	.	.	PUNCT
ftr-474	207	1	if	if	SCONJ
ftr-474	207	2	she	she	PRON
ftr-474	207	3	instead	instead	ADV
ftr-474	207	4	retains	retain	VERB
ftr-474	207	5	both	both	DET
ftr-474	207	6	interests	interest	NOUN
ftr-474	207	7	,	,	PUNCT
ftr-474	207	8	any	any	DET
ftr-474	207	9	trust	trust	NOUN
ftr-474	207	10	income	income	NOUN
ftr-474	207	11	or	or	CCONJ
ftr-474	207	12	corpus	corpus	NOUN
ftr-474	207	13	distributed	distribute	VERB
ftr-474	207	14	to	to	ADP
ftr-474	207	15	a	a	DET
ftr-474	207	16	will	will	NOUN
ftr-474	207	17	ultimately	ultimately	ADV
ftr-474	207	18	be	be	AUX
ftr-474	207	19	reflected	reflect	VERB
ftr-474	207	20	in	in	ADP
ftr-474	207	21	the	the	DET
ftr-474	207	22	pool	pool	NOUN
ftr-474	207	23	of	of	ADP
ftr-474	207	24	assets	asset	NOUN
ftr-474	207	25	constituting	constitute	VERB
ftr-474	207	26	her	her	PRON
ftr-474	207	27	transfer	transfer	NOUN
ftr-474	207	28	tax	tax	NOUN
ftr-474	207	29	base	base	NOUN
ftr-474	207	30	.	.	PUNCT
ftr-474	208	1	38	38	NUM
ftr-474	208	2	if	if	SCONJ
ftr-474	208	3	a	a	PRON
ftr-474	208	4	survives	survive	VERB
ftr-474	208	5	the	the	DET
ftr-474	208	6	15	15	NUM
ftr-474	208	7	-	-	PUNCT
ftr-474	208	8	year	year	NOUN
ftr-474	208	9	term	term	NOUN
ftr-474	208	10	,	,	PUNCT
ftr-474	208	11	however	however	ADV
ftr-474	208	12	,	,	PUNCT
ftr-474	208	13	the	the	DET
ftr-474	208	14	trust	trust	NOUN
ftr-474	208	15	property	property	NOUN
ftr-474	208	16	will	will	AUX
ftr-474	208	17	35	35	NUM
ftr-474	208	18	.	.	PUNCT
ftr-474	209	1	in	in	ADP
ftr-474	209	2	making	make	VERB
ftr-474	209	3	an	an	DET
ftr-474	209	4	immediate	immediate	ADJ
ftr-474	209	5	gift	gift	NOUN
ftr-474	209	6	of	of	ADP
ftr-474	209	7	a	a	DET
ftr-474	209	8	future	future	ADJ
ftr-474	209	9	interest	interest	NOUN
ftr-474	209	10	in	in	ADP
ftr-474	209	11	the	the	DET
ftr-474	209	12	grit	grit	NOUN
ftr-474	209	13	property	property	NOUN
ftr-474	209	14	(	(	PUNCT
ftr-474	209	15	rather	rather	ADV
ftr-474	209	16	than	than	ADP
ftr-474	209	17	waiting	wait	VERB
ftr-474	209	18	to	to	PART
ftr-474	209	19	transfer	transfer	VERB
ftr-474	209	20	the	the	DET
ftr-474	209	21	property	property	NOUN
ftr-474	209	22	outright	outright	ADV
ftr-474	209	23	at	at	ADP
ftr-474	209	24	the	the	DET
ftr-474	209	25	end	end	NOUN
ftr-474	209	26	of	of	ADP
ftr-474	209	27	the	the	DET
ftr-474	209	28	15	15	NUM
ftr-474	209	29	-	-	PUNCT
ftr-474	209	30	year	year	NOUN
ftr-474	209	31	term	term	NOUN
ftr-474	209	32	)	)	PUNCT
ftr-474	209	33	,	,	PUNCT
ftr-474	209	34	a	a	PRON
ftr-474	209	35	in	in	ADP
ftr-474	209	36	effect	effect	NOUN
ftr-474	209	37	engages	engage	VERB
ftr-474	209	38	in	in	ADP
ftr-474	209	39	a	a	DET
ftr-474	209	40	wager	wager	NOUN
ftr-474	209	41	with	with	ADP
ftr-474	209	42	the	the	DET
ftr-474	209	43	government	government	NOUN
ftr-474	209	44	concerning	concern	VERB
ftr-474	209	45	the	the	DET
ftr-474	209	46	future	future	ADJ
ftr-474	209	47	value	value	NOUN
ftr-474	209	48	of	of	ADP
ftr-474	209	49	the	the	DET
ftr-474	209	50	property	property	NOUN
ftr-474	209	51	.	.	PUNCT
ftr-474	210	1	an	an	DET
ftr-474	210	2	analogous	analogous	ADJ
ftr-474	210	3	allocation	allocation	NOUN
ftr-474	210	4	of	of	ADP
ftr-474	210	5	risk	risk	NOUN
ftr-474	210	6	occurs	occur	VERB
ftr-474	210	7	in	in	ADP
ftr-474	210	8	a	a	DET
ftr-474	210	9	short	short	ADJ
ftr-474	210	10	sale	sale	NOUN
ftr-474	210	11	where	where	SCONJ
ftr-474	210	12	a	a	DET
ftr-474	210	13	seller	seller	NOUN
ftr-474	210	14	,	,	PUNCT
ftr-474	210	15	s	s	PART
ftr-474	210	16	,	,	PUNCT
ftr-474	210	17	agrees	agree	VERB
ftr-474	210	18	to	to	PART
ftr-474	210	19	deliver	deliver	VERB
ftr-474	210	20	property	property	NOUN
ftr-474	210	21	(	(	PUNCT
ftr-474	210	22	not	not	PART
ftr-474	210	23	presently	presently	ADV
ftr-474	210	24	owned	own	VERB
ftr-474	210	25	by	by	ADP
ftr-474	210	26	s	s	NOUN
ftr-474	210	27	)	)	PUNCT
ftr-474	210	28	to	to	ADP
ftr-474	210	29	a	a	DET
ftr-474	210	30	15	15	NUM
ftr-474	210	31	years	year	NOUN
ftr-474	210	32	in	in	ADP
ftr-474	210	33	the	the	DET
ftr-474	210	34	future	future	NOUN
ftr-474	210	35	.	.	PUNCT
ftr-474	211	1	if	if	SCONJ
ftr-474	211	2	the	the	DET
ftr-474	211	3	property	property	NOUN
ftr-474	211	4	appreciates	appreciate	VERB
ftr-474	211	5	,	,	PUNCT
ftr-474	211	6	a	a	DET
ftr-474	211	7	benefits	benefit	NOUN
ftr-474	211	8	and	and	CCONJ
ftr-474	211	9	s	s	VERB
ftr-474	211	10	loses	lose	VERB
ftr-474	211	11	;	;	PUNCT
ftr-474	211	12	if	if	SCONJ
ftr-474	211	13	the	the	DET
ftr-474	211	14	property	property	NOUN
ftr-474	211	15	declines	decline	VERB
ftr-474	211	16	in	in	ADP
ftr-474	211	17	value	value	NOUN
ftr-474	211	18	,	,	PUNCT
ftr-474	211	19	s	s	PART
ftr-474	211	20	benefits	benefit	NOUN
ftr-474	211	21	and	and	CCONJ
ftr-474	211	22	a	a	DET
ftr-474	211	23	loses	lose	NOUN
ftr-474	211	24	.	.	PUNCT
ftr-474	212	1	if	if	SCONJ
ftr-474	212	2	the	the	DET
ftr-474	212	3	sale	sale	NOUN
ftr-474	212	4	price	price	NOUN
ftr-474	212	5	accurately	accurately	ADV
ftr-474	212	6	reflects	reflect	VERB
ftr-474	212	7	the	the	DET
ftr-474	212	8	present	present	ADJ
ftr-474	212	9	value	value	NOUN
ftr-474	212	10	of	of	ADP
ftr-474	212	11	the	the	DET
ftr-474	212	12	right	right	NOUN
ftr-474	212	13	to	to	PART
ftr-474	212	14	receive	receive	VERB
ftr-474	212	15	the	the	DET
ftr-474	212	16	property	property	NOUN
ftr-474	212	17	in	in	ADP
ftr-474	212	18	15	15	NUM
ftr-474	212	19	years	year	NOUN
ftr-474	212	20	,	,	PUNCT
ftr-474	212	21	the	the	DET
ftr-474	212	22	allocation	allocation	NOUN
ftr-474	212	23	of	of	ADP
ftr-474	212	24	risk	risk	NOUN
ftr-474	212	25	is	be	AUX
ftr-474	212	26	fair	fair	ADJ
ftr-474	212	27	.	.	PUNCT
ftr-474	213	1	36	36	NUM
ftr-474	213	2	.	.	PUNCT
ftr-474	213	3	section	section	NOUN
ftr-474	213	4	7520	7520	NUM
ftr-474	213	5	prescribes	prescribe	VERB
ftr-474	213	6	mandatory	mandatory	ADJ
ftr-474	213	7	tables	table	NOUN
ftr-474	213	8	for	for	ADP
ftr-474	213	9	valuing	value	VERB
ftr-474	213	10	split	split	ADJ
ftr-474	213	11	interests	interest	NOUN
ftr-474	213	12	where	where	SCONJ
ftr-474	213	13	the	the	DET
ftr-474	213	14	valuation	valuation	NOUN
ftr-474	213	15	date	date	NOUN
ftr-474	213	16	occurs	occur	VERB
ftr-474	213	17	after	after	ADP
ftr-474	213	18	april	april	PROPN
ftr-474	213	19	30	30	NUM
ftr-474	213	20	,	,	PUNCT
ftr-474	213	21	1989	1989	NUM
ftr-474	213	22	.	.	PUNCT
ftr-474	214	1	proposed	propose	VERB
ftr-474	214	2	regulations	regulation	NOUN
ftr-474	214	3	authorize	authorize	VERB
ftr-474	214	4	departures	departure	NOUN
ftr-474	214	5	from	from	ADP
ftr-474	214	6	the	the	DET
ftr-474	214	7	tables	table	NOUN
ftr-474	214	8	where	where	SCONJ
ftr-474	214	9	the	the	DET
ftr-474	214	10	terms	term	NOUN
ftr-474	214	11	of	of	ADP
ftr-474	214	12	an	an	DET
ftr-474	214	13	income	income	NOUN
ftr-474	214	14	interest	interest	NOUN
ftr-474	214	15	or	or	CCONJ
ftr-474	214	16	remainder	remainder	NOUN
ftr-474	214	17	failed	fail	VERB
ftr-474	214	18	to	to	PART
ftr-474	214	19	provide	provide	VERB
ftr-474	214	20	substantially	substantially	ADV
ftr-474	214	21	the	the	DET
ftr-474	214	22	same	same	ADJ
ftr-474	214	23	degree	degree	NOUN
ftr-474	214	24	of	of	ADP
ftr-474	214	25	beneficial	beneficial	ADJ
ftr-474	214	26	enjoyment	enjoyment	NOUN
ftr-474	214	27	as	as	ADP
ftr-474	214	28	general	general	ADJ
ftr-474	214	29	trust	trust	NOUN
ftr-474	214	30	law	law	NOUN
ftr-474	214	31	principles	principle	NOUN
ftr-474	214	32	,	,	PUNCT
ftr-474	214	33	or	or	CCONJ
ftr-474	214	34	where	where	SCONJ
ftr-474	214	35	an	an	DET
ftr-474	214	36	individual	individual	NOUN
ftr-474	214	37	who	who	PRON
ftr-474	214	38	is	be	AUX
ftr-474	214	39	a	a	DET
ftr-474	214	40	measuring	measure	VERB
ftr-474	214	41	life	life	NOUN
ftr-474	214	42	is	be	AUX
ftr-474	214	43	terminally	terminally	ADV
ftr-474	214	44	ill	ill	ADJ
ftr-474	214	45	at	at	ADP
ftr-474	214	46	the	the	DET
ftr-474	214	47	time	time	NOUN
ftr-474	214	48	of	of	ADP
ftr-474	214	49	the	the	DET
ftr-474	214	50	gift	gift	NOUN
ftr-474	214	51	.	.	PUNCT
ftr-474	215	1	prop	prop	NOUN
ftr-474	215	2	.	.	PUNCT
ftr-474	215	3	regs	regs	PROPN
ftr-474	215	4	.	.	PUNCT
ftr-474	216	1	§	§	PROPN
ftr-474	216	2	25.7520	25.7520	NUM
ftr-474	216	3	-	-	SYM
ftr-474	216	4	3(b)(2	3(b)(2	NUM
ftr-474	216	5	)	)	PUNCT
ftr-474	216	6	,	,	PUNCT
ftr-474	216	7	(	(	PUNCT
ftr-474	216	8	3	3	NUM
ftr-474	216	9	)	)	PUNCT
ftr-474	216	10	;	;	PUNCT
ftr-474	216	11	cf	cf	X
ftr-474	216	12	.	.	PUNCT
ftr-474	217	1	o'reilly	o'reilly	PROPN
ftr-474	217	2	v.	v.	PRON
ftr-474	217	3	commissioner	commissioner	PROPN
ftr-474	217	4	,	,	PUNCT
ftr-474	217	5	973	973	NUM
ftr-474	217	6	f.2d	f.2d	NOUN
ftr-474	217	7	1403	1403	NUM
ftr-474	217	8	(	(	PUNCT
ftr-474	217	9	8th	8th	ADJ
ftr-474	217	10	cir	cir	NOUN
ftr-474	217	11	.	.	PROPN
ftr-474	217	12	1992	1992	NUM
ftr-474	217	13	)	)	PUNCT
ftr-474	218	1	(	(	PUNCT
ftr-474	218	2	permitting	permit	VERB
ftr-474	218	3	departure	departure	NOUN
ftr-474	218	4	under	under	ADP
ftr-474	218	5	prior	prior	ADJ
ftr-474	218	6	law	law	NOUN
ftr-474	218	7	where	where	SCONJ
ftr-474	218	8	grit	grit	NOUN
ftr-474	218	9	was	be	AUX
ftr-474	218	10	funded	fund	VERB
ftr-474	218	11	with	with	ADP
ftr-474	218	12	low	low	ADJ
ftr-474	218	13	-	-	PUNCT
ftr-474	218	14	dividend	dividend	NOUN
ftr-474	218	15	growth	growth	NOUN
ftr-474	218	16	stock	stock	NOUN
ftr-474	218	17	of	of	ADP
ftr-474	218	18	closely	closely	ADV
ftr-474	218	19	-	-	PUNCT
ftr-474	218	20	held	hold	VERB
ftr-474	218	21	corporation	corporation	NOUN
ftr-474	218	22	)	)	PUNCT
ftr-474	218	23	;	;	PUNCT
ftr-474	218	24	estate	estate	NOUN
ftr-474	218	25	of	of	ADP
ftr-474	218	26	mclendon	mclendon	PROPN
ftr-474	218	27	v.	v.	PROPN
ftr-474	218	28	commissioner	commissioner	PROPN
ftr-474	218	29	,	,	PUNCT
ftr-474	218	30	t.c	t.c	PROPN
ftr-474	218	31	.	.	PROPN
ftr-474	218	32	memo	memo	NOUN
ftr-474	218	33	1993	1993	NUM
ftr-474	218	34	-	-	SYM
ftr-474	218	35	459	459	NUM
ftr-474	218	36	(	(	PUNCT
ftr-474	218	37	cch	cch	NOUN
ftr-474	218	38	)	)	PUNCT
ftr-474	218	39	(	(	PUNCT
ftr-474	218	40	1993	1993	NUM
ftr-474	218	41	)	)	PUNCT
ftr-474	218	42	(	(	PUNCT
ftr-474	218	43	permitting	permit	VERB
ftr-474	218	44	departure	departure	NOUN
ftr-474	218	45	under	under	ADP
ftr-474	218	46	prior	prior	ADJ
ftr-474	218	47	law	law	NOUN
ftr-474	218	48	where	where	SCONJ
ftr-474	218	49	donor	donor	NOUN
ftr-474	218	50	's	's	PART
ftr-474	218	51	actual	actual	ADJ
ftr-474	218	52	life	life	NOUN
ftr-474	218	53	expectancy	expectancy	NOUN
ftr-474	218	54	was	be	AUX
ftr-474	218	55	less	less	ADJ
ftr-474	218	56	than	than	ADP
ftr-474	218	57	one	one	NUM
ftr-474	218	58	year	year	NOUN
ftr-474	218	59	)	)	PUNCT
ftr-474	218	60	;	;	PUNCT
ftr-474	218	61	rev	rev	PROPN
ftr-474	218	62	.	.	PROPN
ftr-474	219	1	rul	rul	PROPN
ftr-474	219	2	.	.	PUNCT
ftr-474	220	1	80	80	NUM
ftr-474	220	2	-	-	SYM
ftr-474	220	3	80	80	NUM
ftr-474	220	4	,	,	PUNCT
ftr-474	220	5	1980	1980	NUM
ftr-474	220	6	-	-	SYM
ftr-474	220	7	1	1	NUM
ftr-474	220	8	c.b	c.b	PROPN
ftr-474	220	9	.	.	PROPN
ftr-474	220	10	194	194	NUM
ftr-474	220	11	(	(	PUNCT
ftr-474	220	12	permitting	permit	VERB
ftr-474	220	13	departure	departure	NOUN
ftr-474	220	14	under	under	ADP
ftr-474	220	15	prior	prior	ADJ
ftr-474	220	16	law	law	NOUN
ftr-474	220	17	where	where	SCONJ
ftr-474	220	18	death	death	NOUN
ftr-474	220	19	was	be	AUX
ftr-474	220	20	"	"	PUNCT
ftr-474	220	21	clearly	clearly	ADV
ftr-474	220	22	imminent	imminent	ADJ
ftr-474	220	23	"	"	PUNCT
ftr-474	220	24	or	or	CCONJ
ftr-474	220	25	reasonably	reasonably	ADV
ftr-474	220	26	certain	certain	ADJ
ftr-474	220	27	to	to	PART
ftr-474	220	28	occur	occur	VERB
ftr-474	220	29	within	within	ADP
ftr-474	220	30	one	one	NUM
ftr-474	220	31	year	year	NOUN
ftr-474	220	32	)	)	PUNCT
ftr-474	220	33	.	.	PUNCT
ftr-474	221	1	37	37	NUM
ftr-474	221	2	.	.	PUNCT
ftr-474	221	3	see	see	VERB
ftr-474	221	4	s.	s.	PROPN
ftr-474	221	5	rep	rep	PROPN
ftr-474	221	6	.	.	PROPN
ftr-474	221	7	no	no	PROPN
ftr-474	221	8	.	.	NOUN
ftr-474	222	1	1001	1001	NUM
ftr-474	222	2	,	,	PUNCT
ftr-474	222	3	101st	101st	PROPN
ftr-474	222	4	cong	cong	PROPN
ftr-474	222	5	.	.	PROPN
ftr-474	222	6	,	,	PUNCT
ftr-474	222	7	2d	2d	PROPN
ftr-474	222	8	sess	sess	NOUN
ftr-474	222	9	.	.	PUNCT
ftr-474	223	1	59	59	NUM
ftr-474	223	2	-	-	SYM
ftr-474	223	3	60	60	NUM
ftr-474	223	4	(	(	PUNCT
ftr-474	223	5	1990	1990	NUM
ftr-474	223	6	)	)	PUNCT
ftr-474	223	7	,	,	PUNCT
ftr-474	223	8	reprinted	reprint	VERB
ftr-474	223	9	at	at	ADP
ftr-474	223	10	136	136	NUM
ftr-474	223	11	cong	cong	NOUN
ftr-474	223	12	.	.	PUNCT
ftr-474	224	1	rec	rec	PROPN
ftr-474	224	2	.	.	PUNCT
ftr-474	225	1	s15629	s15629	NOUN
ftr-474	225	2	,	,	PUNCT
ftr-474	225	3	s15681	s15681	PROPN
ftr-474	225	4	(	(	PUNCT
ftr-474	225	5	oct	oct	PROPN
ftr-474	225	6	.	.	PROPN
ftr-474	225	7	18	18	NUM
ftr-474	225	8	,	,	PUNCT
ftr-474	225	9	1990	1990	NUM
ftr-474	225	10	)	)	PUNCT
ftr-474	226	1	[	[	X
ftr-474	226	2	hereinafter	hereinafter	NOUN
ftr-474	226	3	1990	1990	NUM
ftr-474	226	4	senate	senate	PROPN
ftr-474	226	5	report	report	NOUN
ftr-474	226	6	]	]	PUNCT
ftr-474	226	7	(	(	PUNCT
ftr-474	226	8	noting	note	VERB
ftr-474	226	9	problem	problem	NOUN
ftr-474	226	10	of	of	ADP
ftr-474	226	11	"	"	PUNCT
ftr-474	226	12	adverse	adverse	ADJ
ftr-474	226	13	selection	selection	NOUN
ftr-474	226	14	"	"	PUNCT
ftr-474	226	15	)	)	PUNCT
ftr-474	226	16	;	;	PUNCT
ftr-474	226	17	staff	staff	NOUN
ftr-474	226	18	of	of	ADP
ftr-474	226	19	joint	joint	ADJ
ftr-474	226	20	comm	comm	NOUN
ftr-474	226	21	.	.	PUNCT
ftr-474	227	1	on	on	ADP
ftr-474	227	2	taxation	taxation	NOUN
ftr-474	227	3	,	,	PUNCT
ftr-474	227	4	supra	supra	PROPN
ftr-474	227	5	note	note	NOUN
ftr-474	227	6	3	3	NUM
ftr-474	227	7	,	,	PUNCT
ftr-474	227	8	at	at	ADP
ftr-474	227	9	18	18	NUM
ftr-474	227	10	;	;	PUNCT
ftr-474	227	11	see	see	VERB
ftr-474	227	12	also	also	ADV
ftr-474	227	13	gans	gan	NOUN
ftr-474	227	14	,	,	PUNCT
ftr-474	227	15	supra	supra	PROPN
ftr-474	227	16	note	note	NOUN
ftr-474	227	17	5	5	NUM
ftr-474	227	18	,	,	PUNCT
ftr-474	227	19	at	at	ADP
ftr-474	227	20	766	766	NUM
ftr-474	227	21	-	-	SYM
ftr-474	227	22	76	76	NUM
ftr-474	227	23	(	(	PUNCT
ftr-474	227	24	discussing	discuss	VERB
ftr-474	227	25	disparities	disparity	NOUN
ftr-474	227	26	between	between	ADP
ftr-474	227	27	assumed	assumed	ADJ
ftr-474	227	28	discount	discount	NOUN
ftr-474	227	29	rate	rate	NOUN
ftr-474	227	30	and	and	CCONJ
ftr-474	227	31	expected	expect	VERB
ftr-474	227	32	rate	rate	NOUN
ftr-474	227	33	of	of	ADP
ftr-474	227	34	return	return	NOUN
ftr-474	227	35	)	)	PUNCT
ftr-474	227	36	.	.	PUNCT
ftr-474	228	1	38	38	NUM
ftr-474	228	2	.	.	PUNCT
ftr-474	229	1	with	with	ADP
ftr-474	229	2	the	the	DET
ftr-474	229	3	lapse	lapse	NOUN
ftr-474	229	4	of	of	ADP
ftr-474	229	5	time	time	NOUN
ftr-474	229	6	,	,	PUNCT
ftr-474	229	7	a	a	PRON
ftr-474	229	8	's	's	PART
ftr-474	229	9	interest	interest	NOUN
ftr-474	229	10	in	in	ADP
ftr-474	229	11	trust	trust	NOUN
ftr-474	229	12	income	income	NOUN
ftr-474	229	13	is	be	AUX
ftr-474	229	14	gradually	gradually	ADV
ftr-474	229	15	reduced	reduce	VERB
ftr-474	229	16	to	to	PART
ftr-474	229	17	possession	possession	VERB
ftr-474	229	18	as	as	SCONJ
ftr-474	229	19	each	each	DET
ftr-474	229	20	year	year	NOUN
ftr-474	229	21	's	's	PART
ftr-474	229	22	income	income	NOUN
ftr-474	229	23	is	be	AUX
ftr-474	229	24	distributed	distribute	VERB
ftr-474	229	25	to	to	ADP
ftr-474	229	26	her	she	PRON
ftr-474	229	27	.	.	PUNCT
ftr-474	230	1	any	any	DET
ftr-474	230	2	income	income	NOUN
ftr-474	230	3	distributed	distribute	VERB
ftr-474	230	4	to	to	ADP
ftr-474	230	5	a	a	PRON
ftr-474	230	6	ultimately	ultimately	ADV
ftr-474	230	7	will	will	AUX
ftr-474	230	8	be	be	AUX
ftr-474	230	9	reflected	reflect	VERB
ftr-474	230	10	in	in	ADP
ftr-474	230	11	her	her	PRON
ftr-474	230	12	transfer	transfer	NOUN
ftr-474	230	13	tax	tax	NOUN
ftr-474	230	14	base	base	NOUN
ftr-474	230	15	unless	unless	SCONJ
ftr-474	230	16	consumed	consume	VERB
ftr-474	230	17	or	or	CCONJ
ftr-474	230	18	dissipated	dissipate	VERB
ftr-474	230	19	by	by	ADP
ftr-474	230	20	her	she	PRON
ftr-474	230	21	during	during	ADP
ftr-474	230	22	life	life	NOUN
ftr-474	230	23	.	.	PUNCT
ftr-474	231	1	to	to	ADP
ftr-474	231	2	the	the	DET
ftr-474	231	3	extent	extent	NOUN
ftr-474	231	4	that	that	SCONJ
ftr-474	231	5	a	a	DET
ftr-474	231	6	consumes	consume	NOUN
ftr-474	231	7	her	her	PRON
ftr-474	231	8	income	income	NOUN
ftr-474	231	9	distributions	distribution	NOUN
ftr-474	231	10	rather	rather	ADV
ftr-474	231	11	than	than	ADP
ftr-474	231	12	other	other	ADJ
ftr-474	231	13	assets	asset	NOUN
ftr-474	231	14	,	,	PUNCT
ftr-474	231	15	the	the	DET
ftr-474	231	16	income	income	NOUN
ftr-474	231	17	[	[	X
ftr-474	231	18	vol	vol	NOUN
ftr-474	231	19	2:3	2:3	NUM
ftr-474	231	20	rethinking	rethinking	ADJ
ftr-474	231	21	section	section	NOUN
ftr-474	231	22	2702	2702	NUM
ftr-474	231	23	escape	escape	VERB
ftr-474	231	24	subsequent	subsequent	ADJ
ftr-474	231	25	inclusion	inclusion	NOUN
ftr-474	231	26	in	in	ADP
ftr-474	231	27	her	her	PRON
ftr-474	231	28	transfer	transfer	NOUN
ftr-474	231	29	tax	tax	NOUN
ftr-474	231	30	base	base	NOUN
ftr-474	231	31	.	.	PUNCT
ftr-474	232	1	neither	neither	CCONJ
ftr-474	232	2	the	the	DET
ftr-474	232	3	termination	termination	NOUN
ftr-474	232	4	of	of	ADP
ftr-474	232	5	a	a	DET
ftr-474	232	6	's	's	PART
ftr-474	232	7	retained	retain	VERB
ftr-474	232	8	interests	interest	NOUN
ftr-474	232	9	in	in	ADP
ftr-474	232	10	trust	trust	NOUN
ftr-474	232	11	income	income	NOUN
ftr-474	232	12	and	and	CCONJ
ftr-474	232	13	corpus	corpus	NOUN
ftr-474	232	14	at	at	ADP
ftr-474	232	15	the	the	DET
ftr-474	232	16	end	end	NOUN
ftr-474	232	17	of	of	ADP
ftr-474	232	18	the	the	DET
ftr-474	232	19	term	term	NOUN
ftr-474	232	20	,	,	PUNCT
ftr-474	232	21	nor	nor	CCONJ
ftr-474	232	22	the	the	DET
ftr-474	232	23	simultaneous	simultaneous	ADJ
ftr-474	232	24	vesting	vesting	NOUN
ftr-474	232	25	in	in	ADP
ftr-474	232	26	possession	possession	NOUN
ftr-474	232	27	of	of	ADP
ftr-474	232	28	b	b	NOUN
ftr-474	232	29	's	's	PART
ftr-474	232	30	remainder	remainder	NOUN
ftr-474	232	31	,	,	PUNCT
ftr-474	232	32	constitutes	constitute	VERB
ftr-474	232	33	a	a	DET
ftr-474	232	34	transfer	transfer	NOUN
ftr-474	232	35	for	for	ADP
ftr-474	232	36	gift	gift	NOUN
ftr-474	232	37	or	or	CCONJ
ftr-474	232	38	estate	estate	NOUN
ftr-474	232	39	tax	tax	NOUN
ftr-474	232	40	purposes	purpose	NOUN
ftr-474	232	41	.	.	PUNCT
ftr-474	233	1	if	if	SCONJ
ftr-474	233	2	a	a	PRON
ftr-474	233	3	dies	die	VERB
ftr-474	233	4	during	during	ADP
ftr-474	233	5	the	the	DET
ftr-474	233	6	15	15	NUM
ftr-474	233	7	-	-	PUNCT
ftr-474	233	8	year	year	NOUN
ftr-474	233	9	term	term	NOUN
ftr-474	233	10	,	,	PUNCT
ftr-474	233	11	the	the	DET
ftr-474	233	12	entire	entire	ADJ
ftr-474	233	13	trust	trust	NOUN
ftr-474	233	14	property	property	NOUN
ftr-474	233	15	is	be	AUX
ftr-474	233	16	included	include	VERB
ftr-474	233	17	in	in	ADP
ftr-474	233	18	her	her	PRON
ftr-474	233	19	gross	gross	ADJ
ftr-474	233	20	estate	estate	NOUN
ftr-474	233	21	at	at	ADP
ftr-474	233	22	its	its	PRON
ftr-474	233	23	deathtime	deathtime	ADJ
ftr-474	233	24	value	value	NOUN
ftr-474	233	25	.	.	PUNCT
ftr-474	234	1	this	this	DET
ftr-474	234	2	result	result	NOUN
ftr-474	234	3	makes	make	VERB
ftr-474	234	4	good	good	ADJ
ftr-474	234	5	sense	sense	NOUN
ftr-474	234	6	where	where	SCONJ
ftr-474	234	7	a	a	PRON
ftr-474	234	8	retains	retain	VERB
ftr-474	234	9	a	a	DET
ftr-474	234	10	reversion	reversion	NOUN
ftr-474	234	11	in	in	ADP
ftr-474	234	12	trust	trust	NOUN
ftr-474	234	13	corpus	corpus	NOUN
ftr-474	234	14	that	that	PRON
ftr-474	234	15	becomes	become	VERB
ftr-474	234	16	possessory	possessory	NOUN
ftr-474	234	17	at	at	ADP
ftr-474	234	18	death	death	NOUN
ftr-474	234	19	,	,	PUNCT
ftr-474	234	20	since	since	SCONJ
ftr-474	234	21	property	property	NOUN
ftr-474	234	22	owned	own	VERB
ftr-474	234	23	by	by	ADP
ftr-474	234	24	a	a	DET
ftr-474	234	25	decedent	decedent	NOUN
ftr-474	234	26	forms	form	VERB
ftr-474	234	27	the	the	DET
ftr-474	234	28	core	core	NOUN
ftr-474	234	29	of	of	ADP
ftr-474	234	30	the	the	DET
ftr-474	234	31	gross	gross	ADJ
ftr-474	234	32	estate.3	estate.3	PROPN
ftr-474	234	33	the	the	DET
ftr-474	234	34	inclusion	inclusion	NOUN
ftr-474	234	35	of	of	ADP
ftr-474	234	36	the	the	DET
ftr-474	234	37	entire	entire	ADJ
ftr-474	234	38	trust	trust	NOUN
ftr-474	234	39	corpus	corpus	NOUN
ftr-474	234	40	in	in	ADP
ftr-474	234	41	a	a	DET
ftr-474	234	42	's	's	PART
ftr-474	234	43	gross	gross	ADJ
ftr-474	234	44	estate	estate	NOUN
ftr-474	234	45	may	may	AUX
ftr-474	234	46	at	at	AUX
ftr-474	234	47	first	first	ADV
ftr-474	234	48	appear	appear	VERB
ftr-474	234	49	excessive	excessive	ADJ
ftr-474	234	50	,	,	PUNCT
ftr-474	234	51	since	since	SCONJ
ftr-474	234	52	the	the	DET
ftr-474	234	53	value	value	NOUN
ftr-474	234	54	of	of	ADP
ftr-474	234	55	b	b	NOUN
ftr-474	234	56	's	's	PART
ftr-474	234	57	remainder	remainder	NOUN
ftr-474	234	58	was	be	AUX
ftr-474	234	59	previously	previously	ADV
ftr-474	234	60	included	include	VERB
ftr-474	234	61	in	in	ADP
ftr-474	234	62	a	a	PRON
ftr-474	234	63	's	's	PART
ftr-474	234	64	taxable	taxable	ADJ
ftr-474	234	65	gifts	gift	NOUN
ftr-474	234	66	.	.	PUNCT
ftr-474	235	1	however	however	ADV
ftr-474	235	2	,	,	PUNCT
ftr-474	235	3	the	the	DET
ftr-474	235	4	amount	amount	NOUN
ftr-474	235	5	included	include	VERB
ftr-474	235	6	in	in	ADP
ftr-474	235	7	the	the	DET
ftr-474	235	8	gross	gross	ADJ
ftr-474	235	9	estate	estate	NOUN
ftr-474	235	10	is	be	AUX
ftr-474	235	11	attributable	attributable	ADJ
ftr-474	235	12	solely	solely	ADV
ftr-474	235	13	to	to	ADP
ftr-474	235	14	a	a	PRON
ftr-474	235	15	's	's	PART
ftr-474	235	16	reversion	reversion	NOUN
ftr-474	235	17	and	and	CCONJ
ftr-474	235	18	not	not	PART
ftr-474	235	19	to	to	PART
ftr-474	235	20	b	b	VERB
ftr-474	235	21	's	's	PART
ftr-474	235	22	previously	previously	ADV
ftr-474	235	23	-	-	PUNCT
ftr-474	235	24	taxed	tax	VERB
ftr-474	235	25	remainder	remainder	NOUN
ftr-474	235	26	.	.	PUNCT
ftr-474	236	1	the	the	DET
ftr-474	236	2	apparent	apparent	ADJ
ftr-474	236	3	overtaxation	overtaxation	NOUN
ftr-474	236	4	where	where	SCONJ
ftr-474	236	5	a	a	DET
ftr-474	236	6	dies	die	NOUN
ftr-474	236	7	during	during	ADP
ftr-474	236	8	the	the	DET
ftr-474	236	9	15	15	NUM
ftr-474	236	10	-	-	PUNCT
ftr-474	236	11	year	year	NOUN
ftr-474	236	12	term	term	NOUN
ftr-474	236	13	is	be	AUX
ftr-474	236	14	the	the	DET
ftr-474	236	15	converse	converse	NOUN
ftr-474	236	16	of	of	ADP
ftr-474	236	17	the	the	DET
ftr-474	236	18	apparent	apparent	ADJ
ftr-474	236	19	undertaxation	undertaxation	NOUN
ftr-474	236	20	where	where	SCONJ
ftr-474	236	21	a	a	PRON
ftr-474	236	22	survives	survive	VERB
ftr-474	236	23	the	the	DET
ftr-474	236	24	term	term	NOUN
ftr-474	236	25	.	.	PUNCT
ftr-474	237	1	even	even	ADV
ftr-474	237	2	if	if	SCONJ
ftr-474	237	3	a	a	PRON
ftr-474	237	4	retains	retain	VERB
ftr-474	237	5	only	only	ADV
ftr-474	237	6	the	the	DET
ftr-474	237	7	right	right	NOUN
ftr-474	237	8	to	to	PART
ftr-474	237	9	receive	receive	VERB
ftr-474	237	10	trust	trust	NOUN
ftr-474	237	11	income	income	NOUN
ftr-474	237	12	and	and	CCONJ
ftr-474	237	13	dies	die	VERB
ftr-474	237	14	during	during	ADP
ftr-474	237	15	the	the	DET
ftr-474	237	16	15	15	NUM
ftr-474	237	17	-	-	PUNCT
ftr-474	237	18	year	year	NOUN
ftr-474	237	19	term	term	NOUN
ftr-474	237	20	,	,	PUNCT
ftr-474	237	21	the	the	DET
ftr-474	237	22	entire	entire	ADJ
ftr-474	237	23	trust	trust	NOUN
ftr-474	237	24	property	property	NOUN
ftr-474	237	25	is	be	AUX
ftr-474	237	26	included	include	VERB
ftr-474	237	27	in	in	ADP
ftr-474	237	28	her	her	PRON
ftr-474	237	29	gross	gross	ADJ
ftr-474	237	30	estate	estate	NOUN
ftr-474	237	31	under	under	ADP
ftr-474	237	32	the	the	DET
ftr-474	237	33	so	so	ADV
ftr-474	237	34	-	-	PUNCT
ftr-474	237	35	called	call	VERB
ftr-474	237	36	"	"	PUNCT
ftr-474	237	37	string	string	NOUN
ftr-474	237	38	"	"	PUNCT
ftr-474	237	39	provisions	provision	NOUN
ftr-474	237	40	.	.	PUNCT
ftr-474	237	41	'	'	PUNCT
ftr-474	238	1	the	the	DET
ftr-474	238	2	string	string	NOUN
ftr-474	238	3	provisions	provision	NOUN
ftr-474	238	4	raise	raise	VERB
ftr-474	238	5	a	a	DET
ftr-474	238	6	problem	problem	NOUN
ftr-474	238	7	of	of	ADP
ftr-474	238	8	potential	potential	ADJ
ftr-474	238	9	double	double	ADJ
ftr-474	238	10	taxation	taxation	NOUN
ftr-474	238	11	to	to	ADP
ftr-474	238	12	the	the	DET
ftr-474	238	13	extent	extent	NOUN
ftr-474	238	14	that	that	SCONJ
ftr-474	238	15	they	they	PRON
ftr-474	238	16	include	include	VERB
ftr-474	238	17	in	in	ADP
ftr-474	238	18	the	the	DET
ftr-474	238	19	gross	gross	ADJ
ftr-474	238	20	estate	estate	NOUN
ftr-474	238	21	property	property	NOUN
ftr-474	238	22	which	which	PRON
ftr-474	238	23	already	already	ADV
ftr-474	238	24	has	have	AUX
ftr-474	238	25	been	be	AUX
ftr-474	238	26	subjected	subject	VERB
ftr-474	238	27	in	in	ADP
ftr-474	238	28	whole	whole	ADJ
ftr-474	238	29	or	or	CCONJ
ftr-474	238	30	in	in	ADP
ftr-474	238	31	part	part	NOUN
ftr-474	238	32	to	to	PART
ftr-474	238	33	gift	gift	VERB
ftr-474	238	34	tax	tax	NOUN
ftr-474	238	35	during	during	ADP
ftr-474	238	36	the	the	DET
ftr-474	238	37	decedent	decedent	NOUN
ftr-474	238	38	's	's	PART
ftr-474	238	39	life	life	NOUN
ftr-474	238	40	.	.	PUNCT
ftr-474	238	41	"	"	PUNCT
ftr-474	239	1	to	to	PART
ftr-474	239	2	mitigate	mitigate	VERB
ftr-474	239	3	this	this	DET
ftr-474	239	4	problem	problem	NOUN
ftr-474	239	5	,	,	PUNCT
ftr-474	239	6	section	section	NOUN
ftr-474	239	7	2001(b	2001(b	NUM
ftr-474	239	8	)	)	PUNCT
ftr-474	239	9	of	of	ADP
ftr-474	239	10	the	the	DET
ftr-474	239	11	code	code	NOUN
ftr-474	239	12	excludes	exclude	VERB
ftr-474	239	13	any	any	DET
ftr-474	239	14	previously	previously	ADV
ftr-474	239	15	-	-	PUNCT
ftr-474	239	16	taxed	tax	VERB
ftr-474	239	17	interest	interest	NOUN
ftr-474	239	18	from	from	ADP
ftr-474	239	19	adjusted	adjust	VERB
ftr-474	239	20	taxable	taxable	ADJ
ftr-474	239	21	gifts	gift	NOUN
ftr-474	239	22	while	while	SCONJ
ftr-474	239	23	allowing	allow	VERB
ftr-474	239	24	the	the	DET
ftr-474	239	25	previously	previously	ADV
ftr-474	239	26	-	-	PUNCT
ftr-474	239	27	paid	pay	VERB
ftr-474	239	28	gift	gift	NOUN
ftr-474	239	29	tax	tax	NOUN
ftr-474	239	30	as	as	ADP
ftr-474	239	31	an	an	DET
ftr-474	239	32	offset	offset	NOUN
ftr-474	239	33	against	against	ADP
ftr-474	239	34	the	the	DET
ftr-474	239	35	tentative	tentative	ADJ
ftr-474	239	36	estate	estate	NOUN
ftr-474	239	37	tax.42	tax.42	NOUN
ftr-474	239	38	as	as	ADP
ftr-474	239	39	a	a	DET
ftr-474	239	40	result	result	NOUN
ftr-474	239	41	,	,	PUNCT
ftr-474	239	42	the	the	DET
ftr-474	239	43	string	string	NOUN
ftr-474	239	44	provisions	provision	NOUN
ftr-474	239	45	and	and	CCONJ
ftr-474	239	46	section	section	NOUN
ftr-474	239	47	distributions	distribution	NOUN
ftr-474	239	48	indirectly	indirectly	ADV
ftr-474	239	49	enhance	enhance	VERB
ftr-474	239	50	the	the	DET
ftr-474	239	51	value	value	NOUN
ftr-474	239	52	of	of	ADP
ftr-474	239	53	the	the	DET
ftr-474	239	54	other	other	ADJ
ftr-474	239	55	assets	asset	NOUN
ftr-474	239	56	.	.	PUNCT
ftr-474	240	1	any	any	DET
ftr-474	240	2	corpus	corpus	NOUN
ftr-474	240	3	distributable	distributable	ADJ
ftr-474	240	4	to	to	ADP
ftr-474	240	5	a	a	PRON
ftr-474	240	6	's	's	PART
ftr-474	240	7	personal	personal	ADJ
ftr-474	240	8	representative	representative	NOUN
ftr-474	240	9	at	at	ADP
ftr-474	240	10	death	death	NOUN
ftr-474	240	11	is	be	AUX
ftr-474	240	12	included	include	VERB
ftr-474	240	13	in	in	ADP
ftr-474	240	14	her	her	PRON
ftr-474	240	15	gross	gross	ADJ
ftr-474	240	16	estate	estate	NOUN
ftr-474	240	17	.	.	PUNCT
ftr-474	241	1	39	39	NUM
ftr-474	241	2	.	.	PUNCT
ftr-474	242	1	irc	irc	PROPN
ftr-474	242	2	§	§	PROPN
ftr-474	242	3	2033	2033	NUM
ftr-474	242	4	.	.	PUNCT
ftr-474	243	1	40	40	NUM
ftr-474	243	2	.	.	PUNCT
ftr-474	244	1	irc	irc	PROPN
ftr-474	244	2	§	§	PROPN
ftr-474	244	3	2036(a)(1	2036(a)(1	NOUN
ftr-474	244	4	)	)	PUNCT
ftr-474	244	5	.	.	PUNCT
ftr-474	245	1	the	the	DET
ftr-474	245	2	same	same	ADJ
ftr-474	245	3	result	result	NOUN
ftr-474	245	4	occurs	occur	VERB
ftr-474	245	5	if	if	SCONJ
ftr-474	245	6	a	a	DET
ftr-474	245	7	releases	release	NOUN
ftr-474	245	8	the	the	DET
ftr-474	245	9	income	income	NOUN
ftr-474	245	10	interest	interest	NOUN
ftr-474	245	11	within	within	ADP
ftr-474	245	12	three	three	NUM
ftr-474	245	13	years	year	NOUN
ftr-474	245	14	of	of	ADP
ftr-474	245	15	her	her	PRON
ftr-474	245	16	death	death	NOUN
ftr-474	245	17	.	.	PUNCT
ftr-474	246	1	irc	irc	PROPN
ftr-474	246	2	§	§	PROPN
ftr-474	246	3	2035(a	2035(a	NOUN
ftr-474	246	4	)	)	PUNCT
ftr-474	246	5	,	,	PUNCT
ftr-474	246	6	(	(	PUNCT
ftr-474	246	7	d	d	NOUN
ftr-474	246	8	)	)	PUNCT
ftr-474	246	9	.	.	PUNCT
ftr-474	247	1	the	the	DET
ftr-474	247	2	term	term	NOUN
ftr-474	247	3	"	"	PUNCT
ftr-474	247	4	string	string	NOUN
ftr-474	247	5	provisions	provision	NOUN
ftr-474	247	6	"	"	PUNCT
ftr-474	247	7	generally	generally	ADV
ftr-474	247	8	refers	refer	VERB
ftr-474	247	9	to	to	ADP
ftr-474	247	10	the	the	DET
ftr-474	247	11	estate	estate	NOUN
ftr-474	247	12	tax	tax	NOUN
ftr-474	247	13	provisions	provision	NOUN
ftr-474	247	14	that	that	PRON
ftr-474	247	15	,	,	PUNCT
ftr-474	247	16	in	in	ADP
ftr-474	247	17	various	various	ADJ
ftr-474	247	18	circumstances	circumstance	NOUN
ftr-474	247	19	,	,	PUNCT
ftr-474	247	20	include	include	VERB
ftr-474	247	21	property	property	NOUN
ftr-474	247	22	transferred	transfer	VERB
ftr-474	247	23	during	during	ADP
ftr-474	247	24	life	life	NOUN
ftr-474	247	25	in	in	ADP
ftr-474	247	26	the	the	DET
ftr-474	247	27	gross	gross	ADJ
ftr-474	247	28	estate	estate	NOUN
ftr-474	247	29	.	.	PUNCT
ftr-474	248	1	irc	irc	PROPN
ftr-474	248	2	§	§	PROPN
ftr-474	248	3	§	§	PROPN
ftr-474	248	4	2035	2035	NUM
ftr-474	248	5	-	-	SYM
ftr-474	248	6	38	38	NUM
ftr-474	248	7	.	.	PUNCT
ftr-474	248	8	41	41	NUM
ftr-474	248	9	.	.	PUNCT
ftr-474	249	1	where	where	SCONJ
ftr-474	249	2	applicable	applicable	ADJ
ftr-474	249	3	,	,	PUNCT
ftr-474	249	4	the	the	DET
ftr-474	249	5	string	string	NOUN
ftr-474	249	6	provisions	provision	NOUN
ftr-474	249	7	include	include	VERB
ftr-474	249	8	property	property	NOUN
ftr-474	249	9	transferred	transfer	VERB
ftr-474	249	10	during	during	ADP
ftr-474	249	11	life	life	NOUN
ftr-474	249	12	in	in	ADP
ftr-474	249	13	the	the	DET
ftr-474	249	14	gross	gross	ADJ
ftr-474	249	15	estate	estate	NOUN
ftr-474	249	16	based	base	VERB
ftr-474	249	17	on	on	ADP
ftr-474	249	18	the	the	DET
ftr-474	249	19	transferor	transferor	NOUN
ftr-474	249	20	's	's	PART
ftr-474	249	21	retained	retain	VERB
ftr-474	249	22	ownership	ownership	NOUN
ftr-474	249	23	or	or	CCONJ
ftr-474	249	24	control	control	NOUN
ftr-474	249	25	with	with	ADP
ftr-474	249	26	respect	respect	NOUN
ftr-474	249	27	to	to	ADP
ftr-474	249	28	an	an	DET
ftr-474	249	29	interest	interest	NOUN
ftr-474	249	30	in	in	ADP
ftr-474	249	31	the	the	DET
ftr-474	249	32	property	property	NOUN
ftr-474	249	33	,	,	PUNCT
ftr-474	249	34	regardless	regardless	ADV
ftr-474	249	35	of	of	ADP
ftr-474	249	36	whether	whether	SCONJ
ftr-474	249	37	the	the	DET
ftr-474	249	38	lifetime	lifetime	NOUN
ftr-474	249	39	transfer	transfer	NOUN
ftr-474	249	40	was	be	AUX
ftr-474	249	41	a	a	DET
ftr-474	249	42	completed	complete	VERB
ftr-474	249	43	gift	gift	NOUN
ftr-474	249	44	.	.	PUNCT
ftr-474	250	1	double	double	ADJ
ftr-474	250	2	taxation	taxation	NOUN
ftr-474	250	3	also	also	ADV
ftr-474	250	4	may	may	AUX
ftr-474	250	5	occur	occur	VERB
ftr-474	250	6	with	with	ADP
ftr-474	250	7	respect	respect	NOUN
ftr-474	250	8	to	to	ADP
ftr-474	250	9	contractual	contractual	ADJ
ftr-474	250	10	survivorship	survivorship	NOUN
ftr-474	250	11	arrangements	arrangement	NOUN
ftr-474	250	12	,	,	PUNCT
ftr-474	250	13	irc	irc	ADV
ftr-474	250	14	§	§	PROPN
ftr-474	250	15	2039(a	2039(a	PROPN
ftr-474	250	16	)	)	PUNCT
ftr-474	250	17	,	,	PUNCT
ftr-474	250	18	joint	joint	ADJ
ftr-474	250	19	tenancies	tenancy	NOUN
ftr-474	250	20	with	with	ADP
ftr-474	250	21	survivorship	survivorship	NOUN
ftr-474	250	22	rights	right	NOUN
ftr-474	250	23	,	,	PUNCT
ftr-474	250	24	irc	irc	ADV
ftr-474	250	25	§	§	PROPN
ftr-474	250	26	2040(a	2040(a	NUM
ftr-474	250	27	)	)	PUNCT
ftr-474	250	28	.	.	PUNCT
ftr-474	251	1	property	property	NOUN
ftr-474	251	2	subject	subject	ADJ
ftr-474	251	3	to	to	ADP
ftr-474	251	4	a	a	DET
ftr-474	251	5	general	general	ADJ
ftr-474	251	6	power	power	NOUN
ftr-474	251	7	of	of	ADP
ftr-474	251	8	appointment	appointment	NOUN
ftr-474	251	9	,	,	PUNCT
ftr-474	251	10	irc	irc	PROPN
ftr-474	251	11	§	§	PROPN
ftr-474	251	12	2041(a	2041(a	NOUN
ftr-474	251	13	)	)	PUNCT
ftr-474	251	14	,	,	PUNCT
ftr-474	251	15	and	and	CCONJ
ftr-474	251	16	life	life	NOUN
ftr-474	251	17	insurance	insurance	NOUN
ftr-474	251	18	on	on	ADP
ftr-474	251	19	the	the	DET
ftr-474	251	20	decedent	decedent	NOUN
ftr-474	251	21	's	's	PART
ftr-474	251	22	life	life	NOUN
ftr-474	251	23	transferred	transfer	VERB
ftr-474	251	24	within	within	ADP
ftr-474	251	25	three	three	NUM
ftr-474	251	26	years	year	NOUN
ftr-474	251	27	of	of	ADP
ftr-474	251	28	death	death	NOUN
ftr-474	251	29	,	,	PUNCT
ftr-474	251	30	irc	irc	ADV
ftr-474	251	31	§	§	PROPN
ftr-474	251	32	§	§	PROPN
ftr-474	251	33	2035(a	2035(a	NOUN
ftr-474	251	34	)	)	PUNCT
ftr-474	251	35	,	,	PUNCT
ftr-474	251	36	(	(	PUNCT
ftr-474	251	37	d	d	NOUN
ftr-474	251	38	)	)	PUNCT
ftr-474	251	39	.	.	PUNCT
ftr-474	252	1	2042	2042	NUM
ftr-474	252	2	.	.	PUNCT
ftr-474	253	1	42	42	NUM
ftr-474	253	2	.	.	PUNCT
ftr-474	254	1	very	very	ADV
ftr-474	254	2	generally	generally	ADV
ftr-474	254	3	,	,	PUNCT
ftr-474	254	4	the	the	DET
ftr-474	254	5	gift	gift	NOUN
ftr-474	254	6	and	and	CCONJ
ftr-474	254	7	estate	estate	NOUN
ftr-474	254	8	taxes	taxis	NOUN
ftr-474	254	9	are	be	AUX
ftr-474	254	10	integrated	integrate	VERB
ftr-474	254	11	by	by	ADP
ftr-474	254	12	computing	compute	VERB
ftr-474	254	13	the	the	DET
ftr-474	254	14	estate	estate	NOUN
ftr-474	254	15	tax	tax	NOUN
ftr-474	254	16	as	as	ADP
ftr-474	254	17	(	(	PUNCT
ftr-474	254	18	1	1	X
ftr-474	254	19	)	)	PUNCT
ftr-474	254	20	a	a	DET
ftr-474	254	21	tentative	tentative	ADJ
ftr-474	254	22	tax	tax	NOUN
ftr-474	254	23	on	on	ADP
ftr-474	254	24	the	the	DET
ftr-474	254	25	sum	sum	NOUN
ftr-474	254	26	of	of	ADP
ftr-474	254	27	the	the	DET
ftr-474	254	28	taxable	taxable	ADJ
ftr-474	254	29	estate	estate	NOUN
ftr-474	254	30	and	and	CCONJ
ftr-474	254	31	"	"	PUNCT
ftr-474	254	32	adjusted	adjust	VERB
ftr-474	254	33	taxable	taxable	ADJ
ftr-474	254	34	gifts	gift	NOUN
ftr-474	254	35	"	"	PUNCT
ftr-474	254	36	(	(	PUNCT
ftr-474	254	37	generally	generally	ADV
ftr-474	254	38	,	,	PUNCT
ftr-474	254	39	all	all	DET
ftr-474	254	40	taxable	taxable	ADJ
ftr-474	254	41	gifts	gift	NOUN
ftr-474	254	42	made	make	VERB
ftr-474	254	43	after	after	ADP
ftr-474	254	44	1976	1976	NUM
ftr-474	254	45	)	)	PUNCT
ftr-474	254	46	,	,	PUNCT
ftr-474	254	47	less	less	ADJ
ftr-474	254	48	(	(	PUNCT
ftr-474	254	49	2	2	NUM
ftr-474	254	50	)	)	PUNCT
ftr-474	254	51	a	a	DET
ftr-474	254	52	hypothetical	hypothetical	ADJ
ftr-474	254	53	gift	gift	NOUN
ftr-474	254	54	tax	tax	NOUN
ftr-474	254	55	on	on	ADP
ftr-474	254	56	all	all	DET
ftr-474	254	57	post-1976	post-1976	NOUN
ftr-474	254	58	taxable	taxable	ADJ
ftr-474	254	59	gifts	gift	NOUN
ftr-474	254	60	,	,	PUNCT
ftr-474	254	61	computed	compute	VERB
ftr-474	254	62	under	under	ADP
ftr-474	254	63	the	the	DET
ftr-474	254	64	rate	rate	NOUN
ftr-474	254	65	schedule	schedule	NOUN
ftr-474	254	66	in	in	ADP
ftr-474	254	67	effect	effect	NOUN
ftr-474	254	68	at	at	ADP
ftr-474	254	69	the	the	DET
ftr-474	254	70	decedent	decedent	NOUN
ftr-474	254	71	's	's	PART
ftr-474	254	72	death	death	NOUN
ftr-474	254	73	.	.	PUNCT
ftr-474	255	1	irc	irc	PROPN
ftr-474	255	2	§	§	PROPN
ftr-474	255	3	2001(b	2001(b	NUM
ftr-474	255	4	)	)	PUNCT
ftr-474	255	5	.	.	PUNCT
ftr-474	256	1	however	however	ADV
ftr-474	256	2	,	,	PUNCT
ftr-474	256	3	if	if	SCONJ
ftr-474	256	4	property	property	NOUN
ftr-474	256	5	transferred	transfer	VERB
ftr-474	256	6	by	by	ADP
ftr-474	256	7	taxable	taxable	ADJ
ftr-474	256	8	gift	gift	NOUN
ftr-474	256	9	is	be	AUX
ftr-474	256	10	included	include	VERB
ftr-474	256	11	in	in	ADP
ftr-474	256	12	the	the	DET
ftr-474	256	13	gross	gross	ADJ
ftr-474	256	14	estate	estate	NOUN
ftr-474	256	15	,	,	PUNCT
ftr-474	256	16	the	the	DET
ftr-474	256	17	gift	gift	NOUN
ftr-474	256	18	is	be	AUX
ftr-474	256	19	omitted	omit	VERB
ftr-474	256	20	from	from	ADP
ftr-474	256	21	adjusted	adjust	VERB
ftr-474	256	22	taxable	taxable	ADJ
ftr-474	256	23	gifts	gift	NOUN
ftr-474	256	24	,	,	PUNCT
ftr-474	256	25	but	but	CCONJ
ftr-474	256	26	is	be	AUX
ftr-474	256	27	included	include	VERB
ftr-474	256	28	in	in	ADP
ftr-474	256	29	computing	compute	VERB
ftr-474	256	30	the	the	DET
ftr-474	256	31	hypothetical	hypothetical	ADJ
ftr-474	256	32	gift	gift	NOUN
ftr-474	256	33	tax	tax	NOUN
ftr-474	256	34	.	.	PUNCT
ftr-474	257	1	irc	irc	PROPN
ftr-474	257	2	§	§	PROPN
ftr-474	257	3	2012	2012	NUM
ftr-474	257	4	(	(	PUNCT
ftr-474	257	5	providing	provide	VERB
ftr-474	257	6	estate	estate	NOUN
ftr-474	257	7	tax	tax	NOUN
ftr-474	257	8	credit	credit	NOUN
ftr-474	257	9	for	for	ADP
ftr-474	257	10	gift	gift	NOUN
ftr-474	257	11	tax	tax	NOUN
ftr-474	257	12	on	on	ADP
ftr-474	257	13	pre-1977	pre-1977	NOUN
ftr-474	257	14	gifts	gift	NOUN
ftr-474	257	15	included	include	VERB
ftr-474	257	16	in	in	ADP
ftr-474	257	17	gross	gross	ADJ
ftr-474	257	18	estatel	estatel	NOUN
ftr-474	257	19	.	.	PUNCT
ftr-474	258	1	19941	19941	NUM
ftr-474	258	2	florida	florida	PROPN
ftr-474	258	3	tax	tax	PROPN
ftr-474	258	4	review	review	NOUN
ftr-474	258	5	2001(b	2001(b	CCONJ
ftr-474	258	6	)	)	PUNCT
ftr-474	258	7	generally	generally	ADV
ftr-474	258	8	ensure	ensure	VERB
ftr-474	258	9	that	that	SCONJ
ftr-474	258	10	reincluded	reinclude	VERB
ftr-474	258	11	property	property	NOUN
ftr-474	258	12	ultimately	ultimately	ADV
ftr-474	258	13	enters	enter	VERB
ftr-474	258	14	the	the	DET
ftr-474	258	15	transfer	transfer	NOUN
ftr-474	258	16	tax	tax	NOUN
ftr-474	258	17	base	base	NOUN
ftr-474	258	18	only	only	ADV
ftr-474	258	19	once	once	ADV
ftr-474	258	20	,	,	PUNCT
ftr-474	258	21	at	at	ADP
ftr-474	258	22	its	its	PRON
ftr-474	258	23	deathtime	deathtime	NOUN
ftr-474	258	24	value	value	NOUN
ftr-474	258	25	,	,	PUNCT
ftr-474	258	26	and	and	CCONJ
ftr-474	258	27	treat	treat	VERB
ftr-474	258	28	any	any	DET
ftr-474	258	29	gift	gift	NOUN
ftr-474	258	30	tax	tax	NOUN
ftr-474	258	31	on	on	ADP
ftr-474	258	32	a	a	DET
ftr-474	258	33	lifetime	lifetime	NOUN
ftr-474	258	34	transfer	transfer	NOUN
ftr-474	258	35	of	of	ADP
ftr-474	258	36	the	the	DET
ftr-474	258	37	same	same	ADJ
ftr-474	258	38	property	property	NOUN
ftr-474	258	39	as	as	ADP
ftr-474	258	40	a	a	DET
ftr-474	258	41	prepayment	prepayment	NOUN
ftr-474	258	42	of	of	ADP
ftr-474	258	43	the	the	DET
ftr-474	258	44	resulting	result	VERB
ftr-474	258	45	estate	estate	NOUN
ftr-474	258	46	tax.43	tax.43	NOUN
ftr-474	258	47	a	a	PRON
ftr-474	258	48	's	's	PART
ftr-474	258	49	grit	grit	NOUN
ftr-474	258	50	produces	produce	VERB
ftr-474	258	51	the	the	DET
ftr-474	258	52	greatest	great	ADJ
ftr-474	258	53	transfer	transfer	NOUN
ftr-474	258	54	tax	tax	NOUN
ftr-474	258	55	savings	saving	NOUN
ftr-474	258	56	if	if	SCONJ
ftr-474	258	57	the	the	DET
ftr-474	258	58	string	string	NOUN
ftr-474	258	59	provisions	provision	NOUN
ftr-474	258	60	do	do	AUX
ftr-474	258	61	not	not	PART
ftr-474	258	62	apply	apply	VERB
ftr-474	258	63	.	.	PUNCT
ftr-474	259	1	the	the	DET
ftr-474	259	2	entire	entire	ADJ
ftr-474	259	3	trust	trust	NOUN
ftr-474	259	4	property	property	NOUN
ftr-474	259	5	is	be	AUX
ftr-474	259	6	included	include	VERB
ftr-474	259	7	in	in	ADP
ftr-474	259	8	a	a	DET
ftr-474	259	9	's	's	PART
ftr-474	259	10	gross	gross	ADJ
ftr-474	259	11	estate	estate	NOUN
ftr-474	259	12	if	if	SCONJ
ftr-474	259	13	she	she	PRON
ftr-474	259	14	dies	die	VERB
ftr-474	259	15	during	during	ADP
ftr-474	259	16	the	the	DET
ftr-474	259	17	15	15	NUM
ftr-474	259	18	-	-	PUNCT
ftr-474	259	19	year	year	NOUN
ftr-474	259	20	term	term	NOUN
ftr-474	259	21	,	,	PUNCT
ftr-474	259	22	due	due	ADP
ftr-474	259	23	to	to	ADP
ftr-474	259	24	her	her	PRON
ftr-474	259	25	retained	retain	VERB
ftr-474	259	26	interest	interest	NOUN
ftr-474	259	27	in	in	ADP
ftr-474	259	28	trust	trust	NOUN
ftr-474	259	29	income.44	income.44	NOUN
ftr-474	259	30	by	by	ADP
ftr-474	259	31	retaining	retain	VERB
ftr-474	259	32	the	the	DET
ftr-474	259	33	additional	additional	ADJ
ftr-474	259	34	interest	interest	NOUN
ftr-474	259	35	in	in	ADP
ftr-474	259	36	trust	trust	NOUN
ftr-474	259	37	corpus	corpus	NOUN
ftr-474	259	38	conditioned	condition	VERB
ftr-474	259	39	on	on	ADP
ftr-474	259	40	her	her	PRON
ftr-474	259	41	death	death	NOUN
ftr-474	259	42	within	within	ADP
ftr-474	259	43	the	the	DET
ftr-474	259	44	15	15	NUM
ftr-474	259	45	-	-	PUNCT
ftr-474	259	46	year	year	NOUN
ftr-474	259	47	term	term	NOUN
ftr-474	259	48	,	,	PUNCT
ftr-474	259	49	a	a	PRON
ftr-474	259	50	achieves	achieve	VERB
ftr-474	259	51	an	an	DET
ftr-474	259	52	immediate	immediate	ADJ
ftr-474	259	53	reduction	reduction	NOUN
ftr-474	259	54	in	in	ADP
ftr-474	259	55	gift	gift	NOUN
ftr-474	259	56	tax	tax	NOUN
ftr-474	259	57	while	while	SCONJ
ftr-474	259	58	avoiding	avoid	VERB
ftr-474	259	59	any	any	DET
ftr-474	259	60	substantial	substantial	ADJ
ftr-474	259	61	increase	increase	NOUN
ftr-474	259	62	in	in	ADP
ftr-474	259	63	estate	estate	NOUN
ftr-474	259	64	tax.45	tax.45	NOUN
ftr-474	259	65	moreover	moreover	ADV
ftr-474	259	66	,	,	PUNCT
ftr-474	259	67	if	if	SCONJ
ftr-474	259	68	a	a	PRON
ftr-474	259	69	survives	survive	VERB
ftr-474	259	70	the	the	DET
ftr-474	259	71	15	15	NUM
ftr-474	259	72	-	-	PUNCT
ftr-474	259	73	year	year	NOUN
ftr-474	259	74	term	term	NOUN
ftr-474	259	75	,	,	PUNCT
ftr-474	259	76	the	the	DET
ftr-474	259	77	expiration	expiration	NOUN
ftr-474	259	78	of	of	ADP
ftr-474	259	79	her	her	PRON
ftr-474	259	80	additional	additional	ADJ
ftr-474	259	81	interest	interest	NOUN
ftr-474	259	82	in	in	ADP
ftr-474	259	83	trust	trust	NOUN
ftr-474	259	84	corpus	corpus	NOUN
ftr-474	259	85	does	do	AUX
ftr-474	259	86	not	not	PART
ftr-474	259	87	attract	attract	VERB
ftr-474	259	88	a	a	DET
ftr-474	259	89	subsequent	subsequent	ADJ
ftr-474	259	90	transfer	transfer	NOUN
ftr-474	259	91	tax	tax	NOUN
ftr-474	259	92	.	.	PUNCT
ftr-474	260	1	accordingly	accordingly	ADV
ftr-474	260	2	,	,	PUNCT
ftr-474	260	3	if	if	SCONJ
ftr-474	260	4	the	the	DET
ftr-474	260	5	15	15	NUM
ftr-474	260	6	-	-	PUNCT
ftr-474	260	7	year	year	NOUN
ftr-474	260	8	term	term	NOUN
ftr-474	260	9	exceeds	exceed	VERB
ftr-474	260	10	a	a	PRON
ftr-474	260	11	's	's	PART
ftr-474	260	12	actuarial	actuarial	ADJ
ftr-474	260	13	life	life	NOUN
ftr-474	260	14	expectancy	expectancy	NOUN
ftr-474	260	15	46	46	NUM
ftr-474	261	1	but	but	CCONJ
ftr-474	261	2	in	in	ADP
ftr-474	261	3	fact	fact	NOUN
ftr-474	261	4	ends	end	VERB
ftr-474	261	5	before	before	ADP
ftr-474	261	6	her	her	PRON
ftr-474	261	7	death	death	NOUN
ftr-474	261	8	,	,	PUNCT
ftr-474	261	9	a	a	DET
ftr-474	261	10	grit	grit	NOUN
ftr-474	261	11	with	with	ADP
ftr-474	261	12	a	a	DET
ftr-474	261	13	retained	retain	VERB
ftr-474	261	14	reversion	reversion	NOUN
ftr-474	261	15	permits	permit	VERB
ftr-474	261	16	a	a	PRON
ftr-474	261	17	to	to	PART
ftr-474	261	18	transfer	transfer	VERB
ftr-474	261	19	the	the	DET
ftr-474	261	20	underlying	underlie	VERB
ftr-474	261	21	property	property	NOUN
ftr-474	261	22	at	at	ADP
ftr-474	261	23	substantially	substantially	ADV
ftr-474	261	24	less	less	ADJ
ftr-474	261	25	transfer	transfer	NOUN
ftr-474	261	26	tax	tax	NOUN
ftr-474	261	27	cost	cost	NOUN
ftr-474	261	28	than	than	ADP
ftr-474	261	29	a	a	DET
ftr-474	261	30	single	single	ADJ
ftr-474	261	31	outright	outright	ADJ
ftr-474	261	32	transfer	transfer	NOUN
ftr-474	261	33	made	make	VERB
ftr-474	261	34	during	during	ADP
ftr-474	261	35	life	life	NOUN
ftr-474	261	36	or	or	CCONJ
ftr-474	261	37	at	at	ADP
ftr-474	261	38	death	death	NOUN
ftr-474	261	39	.	.	PUNCT
ftr-474	262	1	if	if	SCONJ
ftr-474	262	2	a	a	PRON
ftr-474	262	3	's	's	PART
ftr-474	262	4	actual	actual	ADJ
ftr-474	262	5	life	life	NOUN
ftr-474	262	6	expectancy	expectancy	NOUN
ftr-474	262	7	is	be	AUX
ftr-474	262	8	less	less	ADJ
ftr-474	262	9	than	than	ADP
ftr-474	262	10	her	her	PRON
ftr-474	262	11	actuarial	actuarial	ADJ
ftr-474	262	12	life	life	NOUN
ftr-474	262	13	expectancy	expectancy	NOUN
ftr-474	262	14	,	,	PUNCT
ftr-474	262	15	she	she	PRON
ftr-474	262	16	may	may	AUX
ftr-474	262	17	still	still	ADV
ftr-474	262	18	be	be	AUX
ftr-474	262	19	able	able	ADJ
ftr-474	262	20	to	to	PART
ftr-474	262	21	exploit	exploit	VERB
ftr-474	262	22	the	the	DET
ftr-474	262	23	tables	table	NOUN
ftr-474	262	24	using	use	VERB
ftr-474	262	25	either	either	PRON
ftr-474	262	26	of	of	ADP
ftr-474	262	27	two	two	NUM
ftr-474	262	28	arrangements	arrangement	NOUN
ftr-474	262	29	involving	involve	VERB
ftr-474	262	30	a	a	DET
ftr-474	262	31	simple	simple	ADJ
ftr-474	262	32	life	life	NOUN
ftr-474	262	33	income	income	NOUN
ftr-474	262	34	interest	interest	NOUN
ftr-474	262	35	with	with	ADP
ftr-474	262	36	no	no	DET
ftr-474	262	37	reversion.47	reversion.47	NOUN
ftr-474	262	38	as	as	ADP
ftr-474	262	39	in	in	ADP
ftr-474	262	40	the	the	DET
ftr-474	262	41	case	case	NOUN
ftr-474	262	42	of	of	ADP
ftr-474	262	43	a	a	DET
ftr-474	262	44	grit	grit	NOUN
ftr-474	262	45	,	,	PUNCT
ftr-474	262	46	the	the	DET
ftr-474	262	47	most	most	ADV
ftr-474	262	48	dramatic	dramatic	ADJ
ftr-474	262	49	opportunities	opportunity	NOUN
ftr-474	262	50	for	for	ADP
ftr-474	262	51	transfer	transfer	NOUN
ftr-474	262	52	tax	tax	NOUN
ftr-474	262	53	avoidance	avoidance	NOUN
ftr-474	262	54	occur	occur	VERB
ftr-474	262	55	where	where	SCONJ
ftr-474	262	56	the	the	DET
ftr-474	262	57	underlying	underlying	ADJ
ftr-474	262	58	property	property	NOUN
ftr-474	262	59	is	be	AUX
ftr-474	262	60	expected	expect	VERB
ftr-474	262	61	to	to	PART
ftr-474	262	62	appreciate	appreciate	VERB
ftr-474	262	63	substantially	substantially	ADV
ftr-474	262	64	during	during	ADP
ftr-474	262	65	a	a	PRON
ftr-474	262	66	's	's	PART
ftr-474	262	67	life	life	NOUN
ftr-474	262	68	while	while	SCONJ
ftr-474	262	69	producing	produce	VERB
ftr-474	262	70	little	little	ADJ
ftr-474	262	71	current	current	ADJ
ftr-474	262	72	income	income	NOUN
ftr-474	262	73	.	.	PUNCT
ftr-474	263	1	the	the	DET
ftr-474	263	2	first	first	ADJ
ftr-474	263	3	of	of	ADP
ftr-474	263	4	these	these	DET
ftr-474	263	5	arrangements	arrangement	NOUN
ftr-474	263	6	is	be	AUX
ftr-474	263	7	a	a	DET
ftr-474	263	8	sale	sale	NOUN
ftr-474	263	9	of	of	ADP
ftr-474	263	10	a	a	DET
ftr-474	263	11	remainder	remainder	NOUN
ftr-474	263	12	.	.	PUNCT
ftr-474	264	1	assume	assume	VERB
ftr-474	264	2	that	that	SCONJ
ftr-474	264	3	a	a	X
ftr-474	264	4	,	,	PUNCT
ftr-474	264	5	age	age	NOUN
ftr-474	264	6	70	70	NUM
ftr-474	264	7	,	,	PUNCT
ftr-474	264	8	transfers	transfer	NOUN
ftr-474	264	9	property	property	NOUN
ftr-474	264	10	in	in	ADP
ftr-474	264	11	trust	trust	NOUN
ftr-474	264	12	to	to	PART
ftr-474	264	13	pay	pay	VERB
ftr-474	264	14	income	income	NOUN
ftr-474	264	15	to	to	ADP
ftr-474	264	16	herself	herself	PRON
ftr-474	264	17	for	for	ADP
ftr-474	264	18	life	life	NOUN
ftr-474	264	19	with	with	ADP
ftr-474	264	20	43	43	NUM
ftr-474	264	21	.	.	PUNCT
ftr-474	265	1	although	although	SCONJ
ftr-474	265	2	the	the	DET
ftr-474	265	3	net	net	ADJ
ftr-474	265	4	amount	amount	NOUN
ftr-474	265	5	included	include	VERB
ftr-474	265	6	in	in	ADP
ftr-474	265	7	the	the	DET
ftr-474	265	8	transfer	transfer	NOUN
ftr-474	265	9	tax	tax	NOUN
ftr-474	265	10	base	base	NOUN
ftr-474	265	11	may	may	AUX
ftr-474	265	12	be	be	AUX
ftr-474	265	13	the	the	DET
ftr-474	265	14	same	same	ADJ
ftr-474	265	15	as	as	SCONJ
ftr-474	265	16	if	if	SCONJ
ftr-474	265	17	the	the	DET
ftr-474	265	18	decedent	decedent	NOUN
ftr-474	265	19	simply	simply	ADV
ftr-474	265	20	had	have	AUX
ftr-474	265	21	retained	retain	VERB
ftr-474	265	22	the	the	DET
ftr-474	265	23	underlying	underlie	VERB
ftr-474	265	24	property	property	NOUN
ftr-474	265	25	until	until	ADP
ftr-474	265	26	death	death	NOUN
ftr-474	265	27	,	,	PUNCT
ftr-474	265	28	the	the	DET
ftr-474	265	29	tax	tax	NOUN
ftr-474	265	30	cost	cost	NOUN
ftr-474	265	31	of	of	ADP
ftr-474	265	32	a	a	DET
ftr-474	265	33	splitinterest	splitinterest	ADJ
ftr-474	265	34	transfer	transfer	NOUN
ftr-474	265	35	subject	subject	NOUN
ftr-474	265	36	to	to	ADP
ftr-474	265	37	the	the	DET
ftr-474	265	38	string	string	NOUN
ftr-474	265	39	provisions	provision	NOUN
ftr-474	265	40	may	may	AUX
ftr-474	265	41	be	be	AUX
ftr-474	265	42	heavier	heavy	ADJ
ftr-474	265	43	or	or	CCONJ
ftr-474	265	44	lighter	light	ADJ
ftr-474	265	45	than	than	ADP
ftr-474	265	46	that	that	PRON
ftr-474	265	47	of	of	ADP
ftr-474	265	48	a	a	DET
ftr-474	265	49	single	single	ADJ
ftr-474	265	50	deathtime	deathtime	NOUN
ftr-474	265	51	transfer	transfer	NOUN
ftr-474	265	52	of	of	ADP
ftr-474	265	53	property	property	NOUN
ftr-474	265	54	owned	own	VERB
ftr-474	265	55	at	at	ADP
ftr-474	265	56	death	death	NOUN
ftr-474	265	57	.	.	PUNCT
ftr-474	266	1	on	on	ADP
ftr-474	266	2	one	one	NUM
ftr-474	266	3	hand	hand	NOUN
ftr-474	266	4	,	,	PUNCT
ftr-474	266	5	the	the	DET
ftr-474	266	6	donor	donor	NOUN
ftr-474	266	7	loses	lose	VERB
ftr-474	266	8	the	the	DET
ftr-474	266	9	return	return	NOUN
ftr-474	266	10	on	on	ADP
ftr-474	266	11	amounts	amount	NOUN
ftr-474	266	12	used	use	VERB
ftr-474	266	13	to	to	PART
ftr-474	266	14	pay	pay	VERB
ftr-474	266	15	gift	gift	NOUN
ftr-474	266	16	tax	tax	NOUN
ftr-474	266	17	on	on	ADP
ftr-474	266	18	the	the	DET
ftr-474	266	19	initial	initial	ADJ
ftr-474	266	20	transfer	transfer	NOUN
ftr-474	266	21	.	.	PUNCT
ftr-474	267	1	on	on	ADP
ftr-474	267	2	the	the	DET
ftr-474	267	3	other	other	ADJ
ftr-474	267	4	hand	hand	NOUN
ftr-474	267	5	,	,	PUNCT
ftr-474	267	6	the	the	DET
ftr-474	267	7	amount	amount	NOUN
ftr-474	267	8	of	of	ADP
ftr-474	267	9	the	the	DET
ftr-474	267	10	gift	gift	NOUN
ftr-474	267	11	tax	tax	NOUN
ftr-474	267	12	paid	pay	VERB
ftr-474	267	13	is	be	AUX
ftr-474	267	14	removed	remove	VERB
ftr-474	267	15	from	from	ADP
ftr-474	267	16	the	the	DET
ftr-474	267	17	gross	gross	ADJ
ftr-474	267	18	estate	estate	NOUN
ftr-474	267	19	if	if	SCONJ
ftr-474	267	20	the	the	DET
ftr-474	267	21	initial	initial	ADJ
ftr-474	267	22	transfer	transfer	NOUN
ftr-474	267	23	occurs	occur	VERB
ftr-474	267	24	more	more	ADJ
ftr-474	267	25	than	than	ADP
ftr-474	267	26	three	three	NUM
ftr-474	267	27	years	year	NOUN
ftr-474	267	28	before	before	ADP
ftr-474	267	29	death	death	NOUN
ftr-474	267	30	.	.	PUNCT
ftr-474	268	1	see	see	VERB
ftr-474	268	2	infra	infra	NOUN
ftr-474	268	3	notes	note	VERB
ftr-474	268	4	163	163	NUM
ftr-474	268	5	-	-	SYM
ftr-474	268	6	66	66	NUM
ftr-474	268	7	and	and	CCONJ
ftr-474	268	8	accompanying	accompany	VERB
ftr-474	268	9	text	text	NOUN
ftr-474	268	10	.	.	PUNCT
ftr-474	269	1	44	44	NUM
ftr-474	269	2	.	.	PUNCT
ftr-474	270	1	if	if	SCONJ
ftr-474	270	2	a	a	PRON
ftr-474	270	3	retains	retain	VERB
ftr-474	270	4	an	an	DET
ftr-474	270	5	income	income	NOUN
ftr-474	270	6	interest	interest	NOUN
ftr-474	270	7	for	for	ADP
ftr-474	270	8	her	her	PRON
ftr-474	270	9	life	life	NOUN
ftr-474	270	10	,	,	PUNCT
ftr-474	270	11	the	the	DET
ftr-474	270	12	trust	trust	NOUN
ftr-474	270	13	property	property	NOUN
ftr-474	270	14	is	be	AUX
ftr-474	270	15	included	include	VERB
ftr-474	270	16	in	in	ADP
ftr-474	270	17	the	the	DET
ftr-474	270	18	gross	gross	ADJ
ftr-474	270	19	estate	estate	NOUN
ftr-474	270	20	no	no	ADV
ftr-474	270	21	matter	matter	ADV
ftr-474	270	22	how	how	SCONJ
ftr-474	270	23	long	long	ADV
ftr-474	270	24	she	she	PRON
ftr-474	270	25	lives	live	VERB
ftr-474	270	26	,	,	PUNCT
ftr-474	270	27	unless	unless	SCONJ
ftr-474	270	28	she	she	PRON
ftr-474	270	29	disposes	dispose	VERB
ftr-474	270	30	of	of	ADP
ftr-474	270	31	the	the	DET
ftr-474	270	32	income	income	NOUN
ftr-474	270	33	interest	interest	NOUN
ftr-474	270	34	more	more	ADJ
ftr-474	270	35	than	than	ADP
ftr-474	270	36	three	three	NUM
ftr-474	270	37	years	year	NOUN
ftr-474	270	38	before	before	ADP
ftr-474	270	39	death	death	NOUN
ftr-474	270	40	.	.	PUNCT
ftr-474	271	1	irc	irc	PROPN
ftr-474	271	2	§	§	NOUN
ftr-474	271	3	§	§	PROPN
ftr-474	271	4	2035(a	2035(a	NOUN
ftr-474	271	5	)	)	PUNCT
ftr-474	271	6	,	,	PUNCT
ftr-474	271	7	(	(	PUNCT
ftr-474	271	8	d	d	NOUN
ftr-474	271	9	)	)	PUNCT
ftr-474	271	10	,	,	PUNCT
ftr-474	271	11	2036(a)(1	2036(a)(1	NOUN
ftr-474	271	12	)	)	PUNCT
ftr-474	271	13	.	.	PUNCT
ftr-474	272	1	45	45	NUM
ftr-474	272	2	.	.	PUNCT
ftr-474	273	1	the	the	DET
ftr-474	273	2	retained	retain	VERB
ftr-474	273	3	interest	interest	NOUN
ftr-474	273	4	in	in	ADP
ftr-474	273	5	trust	trust	NOUN
ftr-474	273	6	corpus	corpus	NOUN
ftr-474	273	7	reduces	reduce	VERB
ftr-474	273	8	a	a	PRON
ftr-474	273	9	's	's	PART
ftr-474	273	10	taxable	taxable	ADJ
ftr-474	273	11	gift	gift	NOUN
ftr-474	273	12	by	by	ADP
ftr-474	273	13	$	$	SYM
ftr-474	273	14	14,131	14,131	NUM
ftr-474	273	15	(	(	PUNCT
ftr-474	273	16	leaving	leave	VERB
ftr-474	273	17	a	a	DET
ftr-474	273	18	taxable	taxable	ADJ
ftr-474	273	19	gift	gift	NOUN
ftr-474	273	20	of	of	ADP
ftr-474	273	21	$	$	SYM
ftr-474	273	22	9,808	9,808	NUM
ftr-474	273	23	)	)	PUNCT
ftr-474	273	24	,	,	PUNCT
ftr-474	273	25	and	and	CCONJ
ftr-474	273	26	potentially	potentially	ADV
ftr-474	273	27	increases	increase	VERB
ftr-474	273	28	her	her	PRON
ftr-474	273	29	estate	estate	NOUN
ftr-474	273	30	tax	tax	NOUN
ftr-474	273	31	by	by	ADP
ftr-474	273	32	the	the	DET
ftr-474	273	33	amount	amount	NOUN
ftr-474	273	34	of	of	ADP
ftr-474	273	35	the	the	DET
ftr-474	273	36	gift	gift	NOUN
ftr-474	273	37	tax	tax	NOUN
ftr-474	273	38	on	on	ADP
ftr-474	273	39	the	the	DET
ftr-474	273	40	gift	gift	NOUN
ftr-474	273	41	,	,	PUNCT
ftr-474	273	42	which	which	PRON
ftr-474	273	43	will	will	AUX
ftr-474	273	44	not	not	PART
ftr-474	273	45	be	be	AUX
ftr-474	273	46	allowed	allow	VERB
ftr-474	273	47	if	if	SCONJ
ftr-474	273	48	the	the	DET
ftr-474	273	49	trust	trust	NOUN
ftr-474	273	50	property	property	NOUN
ftr-474	273	51	is	be	AUX
ftr-474	273	52	included	include	VERB
ftr-474	273	53	in	in	ADP
ftr-474	273	54	her	her	PRON
ftr-474	273	55	gross	gross	ADJ
ftr-474	273	56	estate	estate	NOUN
ftr-474	273	57	under	under	ADP
ftr-474	273	58	§	§	PROPN
ftr-474	273	59	2033	2033	NUM
ftr-474	273	60	rather	rather	ADV
ftr-474	273	61	than	than	ADP
ftr-474	273	62	§	§	PROPN
ftr-474	273	63	2036(a)(1	2036(a)(1	NOUN
ftr-474	273	64	)	)	PUNCT
ftr-474	273	65	.	.	PUNCT
ftr-474	274	1	see	see	VERB
ftr-474	274	2	supra	supra	PROPN
ftr-474	274	3	note	note	PROPN
ftr-474	274	4	21	21	NUM
ftr-474	274	5	and	and	CCONJ
ftr-474	274	6	accompanying	accompany	VERB
ftr-474	274	7	text	text	NOUN
ftr-474	274	8	.	.	PUNCT
ftr-474	275	1	the	the	DET
ftr-474	275	2	reduced	reduce	VERB
ftr-474	275	3	gift	gift	NOUN
ftr-474	275	4	tax	tax	NOUN
ftr-474	275	5	represents	represent	VERB
ftr-474	275	6	an	an	DET
ftr-474	275	7	immediate	immediate	ADJ
ftr-474	275	8	benefit	benefit	NOUN
ftr-474	275	9	to	to	ADP
ftr-474	275	10	a	a	PRON
ftr-474	275	11	that	that	PRON
ftr-474	275	12	may	may	AUX
ftr-474	275	13	well	well	ADV
ftr-474	275	14	outweigh	outweigh	VERB
ftr-474	275	15	the	the	DET
ftr-474	275	16	discounted	discount	VERB
ftr-474	275	17	present	present	ADJ
ftr-474	275	18	value	value	NOUN
ftr-474	275	19	of	of	ADP
ftr-474	275	20	the	the	DET
ftr-474	275	21	potential	potential	ADJ
ftr-474	275	22	additional	additional	ADJ
ftr-474	275	23	estate	estate	NOUN
ftr-474	275	24	tax	tax	NOUN
ftr-474	275	25	cost	cost	NOUN
ftr-474	275	26	.	.	PUNCT
ftr-474	276	1	46	46	NUM
ftr-474	276	2	.	.	PUNCT
ftr-474	277	1	under	under	ADP
ftr-474	277	2	the	the	DET
ftr-474	277	3	tables	table	NOUN
ftr-474	277	4	,	,	PUNCT
ftr-474	277	5	a	a	PRON
ftr-474	277	6	has	have	VERB
ftr-474	277	7	an	an	DET
ftr-474	277	8	actuarial	actuarial	ADJ
ftr-474	277	9	life	life	NOUN
ftr-474	277	10	expectancy	expectancy	NOUN
ftr-474	277	11	of	of	ADP
ftr-474	277	12	13.32	13.32	NUM
ftr-474	277	13	years	year	NOUN
ftr-474	277	14	.	.	PUNCT
ftr-474	278	1	see	see	VERB
ftr-474	278	2	actuarial	actuarial	ADJ
ftr-474	278	3	values	value	NOUN
ftr-474	278	4	(	(	PUNCT
ftr-474	278	5	alpha	alpha	NOUN
ftr-474	278	6	)	)	PUNCT
ftr-474	278	7	,	,	PUNCT
ftr-474	278	8	supra	supra	PROPN
ftr-474	278	9	note	note	PROPN
ftr-474	278	10	17	17	NUM
ftr-474	278	11	,	,	PUNCT
ftr-474	278	12	at	at	ADP
ftr-474	278	13	table	table	NOUN
ftr-474	278	14	80cnsmt	80cnsmt	NUM
ftr-474	278	15	.	.	PUNCT
ftr-474	279	1	47	47	NUM
ftr-474	279	2	.	.	PUNCT
ftr-474	280	1	the	the	DET
ftr-474	280	2	tables	table	NOUN
ftr-474	280	3	may	may	AUX
ftr-474	280	4	be	be	AUX
ftr-474	280	5	inapplicable	inapplicable	ADJ
ftr-474	280	6	if	if	SCONJ
ftr-474	280	7	a	a	PRON
ftr-474	280	8	is	be	AUX
ftr-474	280	9	terminally	terminally	ADV
ftr-474	280	10	ill	ill	ADJ
ftr-474	280	11	at	at	ADP
ftr-474	280	12	the	the	DET
ftr-474	280	13	time	time	NOUN
ftr-474	280	14	of	of	ADP
ftr-474	280	15	the	the	DET
ftr-474	280	16	gift	gift	NOUN
ftr-474	280	17	.	.	PUNCT
ftr-474	281	1	see	see	VERB
ftr-474	281	2	supra	supra	PROPN
ftr-474	281	3	note	note	PROPN
ftr-474	281	4	36	36	NUM
ftr-474	281	5	.	.	PUNCT
ftr-474	282	1	[	[	X
ftr-474	282	2	vol	vol	NOUN
ftr-474	282	3	2:3	2:3	NUM
ftr-474	282	4	rethinking	rethinking	ADJ
ftr-474	282	5	section	section	NOUN
ftr-474	282	6	2702	2702	NUM
ftr-474	282	7	remainder	remainder	NOUN
ftr-474	282	8	at	at	ADP
ftr-474	282	9	her	her	PRON
ftr-474	282	10	death	death	NOUN
ftr-474	282	11	to	to	ADP
ftr-474	282	12	b	b	NOUN
ftr-474	282	13	or	or	CCONJ
ftr-474	282	14	b	b	NOUN
ftr-474	282	15	's	's	PART
ftr-474	282	16	estate	estate	NOUN
ftr-474	282	17	.	.	PUNCT
ftr-474	283	1	in	in	ADP
ftr-474	283	2	exchange	exchange	NOUN
ftr-474	283	3	,	,	PUNCT
ftr-474	283	4	a	a	PRON
ftr-474	283	5	receives	receive	VERB
ftr-474	283	6	money'sworth	money'sworth	ADP
ftr-474	283	7	consideration	consideration	NOUN
ftr-474	283	8	from	from	ADP
ftr-474	283	9	b.	b.	PROPN
ftr-474	283	10	if	if	SCONJ
ftr-474	283	11	the	the	DET
ftr-474	283	12	consideration	consideration	NOUN
ftr-474	283	13	is	be	AUX
ftr-474	283	14	equal	equal	ADJ
ftr-474	283	15	to	to	ADP
ftr-474	283	16	the	the	DET
ftr-474	283	17	value	value	NOUN
ftr-474	283	18	of	of	ADP
ftr-474	283	19	b	b	PROPN
ftr-474	283	20	's	's	PART
ftr-474	283	21	remainder	remainder	NOUN
ftr-474	283	22	,	,	PUNCT
ftr-474	283	23	there	there	PRON
ftr-474	283	24	is	be	VERB
ftr-474	283	25	no	no	DET
ftr-474	283	26	taxable	taxable	ADJ
ftr-474	283	27	gift.4	gift.4	NOUN
ftr-474	283	28	moreover	moreover	ADV
ftr-474	283	29	,	,	PUNCT
ftr-474	283	30	the	the	DET
ftr-474	283	31	same	same	ADJ
ftr-474	283	32	consideration	consideration	NOUN
ftr-474	283	33	may	may	AUX
ftr-474	283	34	be	be	AUX
ftr-474	283	35	sufficient	sufficient	ADJ
ftr-474	283	36	to	to	PART
ftr-474	283	37	remove	remove	VERB
ftr-474	283	38	the	the	DET
ftr-474	283	39	arrangement	arrangement	NOUN
ftr-474	283	40	from	from	ADP
ftr-474	283	41	the	the	DET
ftr-474	283	42	reach	reach	NOUN
ftr-474	283	43	of	of	ADP
ftr-474	283	44	the	the	DET
ftr-474	283	45	string	string	NOUN
ftr-474	283	46	provisions	provision	NOUN
ftr-474	283	47	,	,	PUNCT
ftr-474	283	48	notwithstanding	notwithstanding	ADP
ftr-474	283	49	a	a	DET
ftr-474	283	50	's	's	PART
ftr-474	283	51	retained	retain	VERB
ftr-474	283	52	life	life	NOUN
ftr-474	283	53	income	income	NOUN
ftr-474	283	54	interest	interest	NOUN
ftr-474	283	55	.	.	PUNCT
ftr-474	284	1	"	"	PUNCT
ftr-474	284	2	9	9	NUM
ftr-474	284	3	if	if	SCONJ
ftr-474	284	4	the	the	DET
ftr-474	284	5	consideration	consideration	NOUN
ftr-474	284	6	is	be	AUX
ftr-474	284	7	adequate	adequate	ADJ
ftr-474	284	8	for	for	ADP
ftr-474	284	9	gift	gift	NOUN
ftr-474	284	10	and	and	CCONJ
ftr-474	284	11	estate	estate	NOUN
ftr-474	284	12	tax	tax	NOUN
ftr-474	284	13	purposes	purpose	NOUN
ftr-474	284	14	,	,	PUNCT
ftr-474	284	15	a	a	DET
ftr-474	284	16	's	's	NOUN
ftr-474	284	17	transfer	transfer	NOUN
ftr-474	284	18	tax	tax	NOUN
ftr-474	284	19	base	base	NOUN
ftr-474	284	20	will	will	AUX
ftr-474	284	21	reflect	reflect	VERB
ftr-474	284	22	the	the	DET
ftr-474	284	23	consideration	consideration	NOUN
ftr-474	284	24	received	receive	VERB
ftr-474	284	25	by	by	ADP
ftr-474	284	26	a	a	PRON
ftr-474	284	27	as	as	ADV
ftr-474	284	28	well	well	ADV
ftr-474	284	29	as	as	ADP
ftr-474	284	30	any	any	DET
ftr-474	284	31	income	income	NOUN
ftr-474	284	32	actually	actually	ADV
ftr-474	284	33	distributed	distribute	VERB
ftr-474	284	34	to	to	ADP
ftr-474	284	35	her	she	PRON
ftr-474	284	36	,	,	PUNCT
ftr-474	284	37	but	but	CCONJ
ftr-474	284	38	these	these	DET
ftr-474	284	39	amounts	amount	NOUN
ftr-474	284	40	may	may	AUX
ftr-474	284	41	be	be	AUX
ftr-474	284	42	substantially	substantially	ADV
ftr-474	284	43	less	less	ADJ
ftr-474	284	44	than	than	ADP
ftr-474	284	45	the	the	DET
ftr-474	284	46	value	value	NOUN
ftr-474	284	47	of	of	ADP
ftr-474	284	48	the	the	DET
ftr-474	284	49	trust	trust	NOUN
ftr-474	284	50	property	property	NOUN
ftr-474	284	51	that	that	PRON
ftr-474	284	52	they	they	PRON
ftr-474	284	53	replace.5	replace.5	VERB
ftr-474	284	54	"	"	PUNCT
ftr-474	284	55	conversely	conversely	ADV
ftr-474	284	56	,	,	PUNCT
ftr-474	284	57	any	any	DET
ftr-474	284	58	appreciation	appreciation	NOUN
ftr-474	284	59	in	in	ADP
ftr-474	284	60	the	the	DET
ftr-474	284	61	value	value	NOUN
ftr-474	284	62	of	of	ADP
ftr-474	284	63	the	the	DET
ftr-474	284	64	trust	trust	NOUN
ftr-474	284	65	property	property	NOUN
ftr-474	284	66	after	after	SCONJ
ftr-474	284	67	the	the	DET
ftr-474	284	68	initial	initial	ADJ
ftr-474	284	69	transfer	transfer	NOUN
ftr-474	284	70	may	may	AUX
ftr-474	284	71	increase	increase	VERB
ftr-474	284	72	the	the	DET
ftr-474	284	73	value	value	NOUN
ftr-474	284	74	of	of	ADP
ftr-474	284	75	b	b	NOUN
ftr-474	284	76	's	's	PART
ftr-474	284	77	remainder	remainder	NOUN
ftr-474	284	78	while	while	SCONJ
ftr-474	284	79	escaping	escape	VERB
ftr-474	284	80	inclusion	inclusion	NOUN
ftr-474	284	81	in	in	ADP
ftr-474	284	82	a	a	DET
ftr-474	284	83	's	's	PART
ftr-474	284	84	transfer	transfer	NOUN
ftr-474	284	85	tax	tax	NOUN
ftr-474	284	86	base	base	NOUN
ftr-474	284	87	.	.	PUNCT
ftr-474	284	88	'	'	PUNCT
ftr-474	285	1	alternatively	alternatively	ADV
ftr-474	285	2	,	,	PUNCT
ftr-474	285	3	the	the	DET
ftr-474	285	4	arrangement	arrangement	NOUN
ftr-474	285	5	might	might	AUX
ftr-474	285	6	take	take	VERB
ftr-474	285	7	the	the	DET
ftr-474	285	8	form	form	NOUN
ftr-474	285	9	of	of	ADP
ftr-474	285	10	a	a	DET
ftr-474	285	11	joint	joint	ADJ
ftr-474	285	12	purchase	purchase	NOUN
ftr-474	285	13	.	.	PUNCT
ftr-474	286	1	assume	assume	VERB
ftr-474	286	2	that	that	SCONJ
ftr-474	286	3	a	a	DET
ftr-474	286	4	purchases	purchase	NOUN
ftr-474	286	5	a	a	DET
ftr-474	286	6	life	life	NOUN
ftr-474	286	7	income	income	NOUN
ftr-474	286	8	interest	interest	NOUN
ftr-474	286	9	and	and	CCONJ
ftr-474	286	10	b	b	NOUN
ftr-474	286	11	simultaneously	simultaneously	ADV
ftr-474	286	12	purchases	purchase	VERB
ftr-474	286	13	a	a	DET
ftr-474	286	14	remainder	remainder	NOUN
ftr-474	286	15	in	in	ADP
ftr-474	286	16	the	the	DET
ftr-474	286	17	underlying	underlie	VERB
ftr-474	286	18	property	property	NOUN
ftr-474	286	19	from	from	ADP
ftr-474	286	20	a	a	DET
ftr-474	286	21	third	third	ADJ
ftr-474	286	22	party	party	NOUN
ftr-474	286	23	.	.	PUNCT
ftr-474	287	1	if	if	SCONJ
ftr-474	287	2	each	each	DET
ftr-474	287	3	purchaser	purchaser	NOUN
ftr-474	287	4	furnishes	furnish	VERB
ftr-474	287	5	money's	money's	PROPN
ftr-474	287	6	-	-	PUNCT
ftr-474	287	7	worth	worth	ADJ
ftr-474	287	8	consideration	consideration	NOUN
ftr-474	287	9	equal	equal	ADJ
ftr-474	287	10	to	to	ADP
ftr-474	287	11	the	the	DET
ftr-474	287	12	value	value	NOUN
ftr-474	287	13	of	of	ADP
ftr-474	287	14	the	the	DET
ftr-474	287	15	interest	interest	NOUN
ftr-474	287	16	received	receive	VERB
ftr-474	287	17	,	,	PUNCT
ftr-474	287	18	there	there	PRON
ftr-474	287	19	is	be	VERB
ftr-474	287	20	no	no	DET
ftr-474	287	21	taxable	taxable	ADJ
ftr-474	287	22	gift	gift	NOUN
ftr-474	287	23	.	.	PUNCT
ftr-474	288	1	moreover	moreover	ADV
ftr-474	288	2	,	,	PUNCT
ftr-474	288	3	the	the	DET
ftr-474	288	4	string	string	NOUN
ftr-474	288	5	provisions	provision	NOUN
ftr-474	288	6	should	should	AUX
ftr-474	288	7	be	be	AUX
ftr-474	288	8	inapplicable	inapplicable	ADJ
ftr-474	288	9	because	because	SCONJ
ftr-474	288	10	a	a	DET
ftr-474	288	11	made	make	VERB
ftr-474	288	12	no	no	DET
ftr-474	288	13	lifetime	lifetime	NOUN
ftr-474	288	14	transfer	transfer	NOUN
ftr-474	288	15	;	;	PUNCT
ftr-474	288	16	indeed	indeed	ADV
ftr-474	288	17	,	,	PUNCT
ftr-474	288	18	she	she	PRON
ftr-474	288	19	never	never	ADV
ftr-474	288	20	owned	own	VERB
ftr-474	288	21	more	more	ADJ
ftr-474	288	22	than	than	ADP
ftr-474	288	23	a	a	DET
ftr-474	288	24	life	life	NOUN
ftr-474	288	25	income	income	NOUN
ftr-474	288	26	interest	interest	NOUN
ftr-474	288	27	in	in	ADP
ftr-474	288	28	the	the	DET
ftr-474	288	29	underlying	underlie	VERB
ftr-474	288	30	property	property	NOUN
ftr-474	288	31	.	.	PUNCT
ftr-474	289	1	if	if	SCONJ
ftr-474	289	2	the	the	DET
ftr-474	289	3	48	48	NUM
ftr-474	289	4	.	.	PUNCT
ftr-474	290	1	for	for	ADP
ftr-474	290	2	gift	gift	NOUN
ftr-474	290	3	tax	tax	NOUN
ftr-474	290	4	purposes	purpose	NOUN
ftr-474	290	5	,	,	PUNCT
ftr-474	290	6	the	the	DET
ftr-474	290	7	consideration	consideration	NOUN
ftr-474	290	8	must	must	AUX
ftr-474	290	9	at	at	ADP
ftr-474	290	10	least	least	ADJ
ftr-474	290	11	equal	equal	VERB
ftr-474	290	12	the	the	DET
ftr-474	290	13	value	value	NOUN
ftr-474	290	14	of	of	ADP
ftr-474	290	15	b	b	NOUN
ftr-474	290	16	's	's	PART
ftr-474	290	17	remainder	remainder	NOUN
ftr-474	290	18	determined	determine	VERB
ftr-474	290	19	under	under	ADP
ftr-474	290	20	the	the	DET
ftr-474	290	21	tables	table	NOUN
ftr-474	290	22	.	.	PUNCT
ftr-474	291	1	irc	irc	PROPN
ftr-474	291	2	§	§	PROPN
ftr-474	291	3	§	§	PROPN
ftr-474	291	4	2512(b	2512(b	NUM
ftr-474	291	5	)	)	PUNCT
ftr-474	291	6	,	,	PUNCT
ftr-474	291	7	7520(a	7520(a	NUM
ftr-474	291	8	)	)	PUNCT
ftr-474	291	9	.	.	PUNCT
ftr-474	292	1	if	if	SCONJ
ftr-474	292	2	a	a	PRON
ftr-474	292	3	is	be	AUX
ftr-474	292	4	70	70	NUM
ftr-474	292	5	years	year	NOUN
ftr-474	292	6	old	old	ADJ
ftr-474	292	7	,	,	PUNCT
ftr-474	292	8	the	the	DET
ftr-474	292	9	trust	trust	NOUN
ftr-474	292	10	property	property	NOUN
ftr-474	292	11	is	be	AUX
ftr-474	292	12	worth	worth	ADJ
ftr-474	292	13	$	$	SYM
ftr-474	292	14	100,000	100,000	NUM
ftr-474	292	15	,	,	PUNCT
ftr-474	292	16	and	and	CCONJ
ftr-474	292	17	the	the	DET
ftr-474	292	18	applicable	applicable	ADJ
ftr-474	292	19	discount	discount	NOUN
ftr-474	292	20	rate	rate	NOUN
ftr-474	292	21	is	be	AUX
ftr-474	292	22	10	10	NUM
ftr-474	292	23	%	%	NOUN
ftr-474	292	24	.	.	PUNCT
ftr-474	293	1	the	the	DET
ftr-474	293	2	values	value	NOUN
ftr-474	293	3	of	of	ADP
ftr-474	293	4	a	a	PRON
ftr-474	293	5	's	's	PART
ftr-474	293	6	life	life	NOUN
ftr-474	293	7	income	income	NOUN
ftr-474	293	8	interest	interest	NOUN
ftr-474	293	9	and	and	CCONJ
ftr-474	293	10	b	b	NOUN
ftr-474	293	11	's	's	PART
ftr-474	293	12	remainder	remainder	NOUN
ftr-474	293	13	under	under	ADP
ftr-474	293	14	the	the	DET
ftr-474	293	15	tables	table	NOUN
ftr-474	293	16	are	be	AUX
ftr-474	293	17	$	$	SYM
ftr-474	293	18	64,093	64,093	NUM
ftr-474	293	19	and	and	CCONJ
ftr-474	293	20	$	$	SYM
ftr-474	293	21	35,907	35,907	NUM
ftr-474	293	22	,	,	PUNCT
ftr-474	293	23	respectively	respectively	ADV
ftr-474	293	24	.	.	PUNCT
ftr-474	294	1	see	see	VERB
ftr-474	294	2	actuarial	actuarial	ADJ
ftr-474	294	3	values	value	NOUN
ftr-474	294	4	(	(	PUNCT
ftr-474	294	5	alpha	alpha	NOUN
ftr-474	294	6	)	)	PUNCT
ftr-474	294	7	,	,	PUNCT
ftr-474	294	8	supra	supra	PROPN
ftr-474	294	9	note	note	PROPN
ftr-474	294	10	17	17	NUM
ftr-474	294	11	,	,	PUNCT
ftr-474	294	12	at	at	ADP
ftr-474	294	13	table	table	NOUN
ftr-474	294	14	s.	s.	PROPN
ftr-474	294	15	as	as	ADP
ftr-474	294	16	in	in	ADP
ftr-474	294	17	the	the	DET
ftr-474	294	18	original	original	ADJ
ftr-474	294	19	grit	grit	NOUN
ftr-474	294	20	example	example	NOUN
ftr-474	294	21	,	,	PUNCT
ftr-474	294	22	the	the	DET
ftr-474	294	23	special	special	ADJ
ftr-474	294	24	valuation	valuation	NOUN
ftr-474	294	25	rules	rule	NOUN
ftr-474	294	26	of	of	ADP
ftr-474	294	27	§	§	PROPN
ftr-474	294	28	2702	2702	NUM
ftr-474	294	29	do	do	AUX
ftr-474	294	30	not	not	PART
ftr-474	294	31	apply	apply	VERB
ftr-474	294	32	because	because	SCONJ
ftr-474	294	33	b	b	X
ftr-474	294	34	(	(	PUNCT
ftr-474	294	35	a	a	PRON
ftr-474	294	36	's	's	PART
ftr-474	294	37	nephew	nephew	NOUN
ftr-474	294	38	)	)	PUNCT
ftr-474	294	39	is	be	AUX
ftr-474	294	40	not	not	PART
ftr-474	294	41	a	a	DET
ftr-474	294	42	"	"	PUNCT
ftr-474	294	43	member	member	NOUN
ftr-474	294	44	of	of	ADP
ftr-474	294	45	[	[	X
ftr-474	294	46	a	a	X
ftr-474	294	47	]	]	X
ftr-474	294	48	's	's	PART
ftr-474	294	49	family	family	NOUN
ftr-474	294	50	"	"	PUNCT
ftr-474	294	51	within	within	ADP
ftr-474	294	52	the	the	DET
ftr-474	294	53	meaning	meaning	NOUN
ftr-474	294	54	of	of	ADP
ftr-474	294	55	that	that	DET
ftr-474	294	56	section	section	NOUN
ftr-474	294	57	.	.	PUNCT
ftr-474	295	1	irc	irc	PROPN
ftr-474	295	2	§	§	PROPN
ftr-474	295	3	2702(a)(i	2702(a)(i	NUM
ftr-474	295	4	)	)	PUNCT
ftr-474	295	5	.	.	PUNCT
ftr-474	296	1	see	see	VERB
ftr-474	296	2	infra	infra	NOUN
ftr-474	296	3	note	note	VERB
ftr-474	296	4	76	76	NUM
ftr-474	296	5	.	.	PUNCT
ftr-474	297	1	49	49	NUM
ftr-474	297	2	.	.	PUNCT
ftr-474	298	1	see	see	VERB
ftr-474	298	2	irc	irc	PROPN
ftr-474	298	3	§	§	PROPN
ftr-474	298	4	2036(a)(1	2036(a)(1	NOUN
ftr-474	298	5	)	)	PUNCT
ftr-474	298	6	(	(	PUNCT
ftr-474	298	7	providing	provide	VERB
ftr-474	298	8	exception	exception	NOUN
ftr-474	298	9	for	for	ADP
ftr-474	298	10	"	"	PUNCT
ftr-474	298	11	bona	bona	ADJ
ftr-474	298	12	fide	fide	ADJ
ftr-474	298	13	sale	sale	NOUN
ftr-474	298	14	for	for	ADP
ftr-474	298	15	an	an	DET
ftr-474	298	16	adequate	adequate	ADJ
ftr-474	298	17	and	and	CCONJ
ftr-474	298	18	full	full	ADJ
ftr-474	298	19	consideration	consideration	NOUN
ftr-474	298	20	in	in	ADP
ftr-474	298	21	money	money	NOUN
ftr-474	298	22	or	or	CCONJ
ftr-474	298	23	money	money	NOUN
ftr-474	298	24	's	's	PART
ftr-474	298	25	worth	worth	ADJ
ftr-474	298	26	"	"	PUNCT
ftr-474	298	27	)	)	PUNCT
ftr-474	298	28	.	.	PUNCT
ftr-474	299	1	however	however	ADV
ftr-474	299	2	,	,	PUNCT
ftr-474	299	3	by	by	ADP
ftr-474	299	4	analogy	analogy	NOUN
ftr-474	299	5	to	to	ADP
ftr-474	299	6	the	the	DET
ftr-474	299	7	similar	similar	ADJ
ftr-474	299	8	exception	exception	NOUN
ftr-474	299	9	in	in	ADP
ftr-474	299	10	§	§	PROPN
ftr-474	299	11	2035(b)(1	2035(b)(1	NUM
ftr-474	299	12	)	)	PUNCT
ftr-474	299	13	,	,	PUNCT
ftr-474	299	14	one	one	NUM
ftr-474	299	15	court	court	NOUN
ftr-474	299	16	has	have	AUX
ftr-474	299	17	held	hold	VERB
ftr-474	299	18	that	that	SCONJ
ftr-474	299	19	for	for	ADP
ftr-474	299	20	estate	estate	NOUN
ftr-474	299	21	tax	tax	NOUN
ftr-474	299	22	purposes	purpose	NOUN
ftr-474	299	23	the	the	DET
ftr-474	299	24	adequacy	adequacy	NOUN
ftr-474	299	25	of	of	ADP
ftr-474	299	26	consideration	consideration	NOUN
ftr-474	299	27	must	must	AUX
ftr-474	299	28	be	be	AUX
ftr-474	299	29	measured	measure	VERB
ftr-474	299	30	by	by	ADP
ftr-474	299	31	the	the	DET
ftr-474	299	32	value	value	NOUN
ftr-474	299	33	of	of	ADP
ftr-474	299	34	the	the	DET
ftr-474	299	35	underlying	underlie	VERB
ftr-474	299	36	trust	trust	NOUN
ftr-474	299	37	property	property	NOUN
ftr-474	299	38	,	,	PUNCT
ftr-474	299	39	which	which	PRON
ftr-474	299	40	otherwise	otherwise	ADV
ftr-474	299	41	would	would	AUX
ftr-474	299	42	be	be	AUX
ftr-474	299	43	included	include	VERB
ftr-474	299	44	in	in	ADP
ftr-474	299	45	the	the	DET
ftr-474	299	46	gross	gross	ADJ
ftr-474	299	47	estate	estate	NOUN
ftr-474	299	48	,	,	PUNCT
ftr-474	299	49	rather	rather	ADV
ftr-474	299	50	than	than	ADP
ftr-474	299	51	by	by	ADP
ftr-474	299	52	the	the	DET
ftr-474	299	53	value	value	NOUN
ftr-474	299	54	of	of	ADP
ftr-474	299	55	the	the	DET
ftr-474	299	56	transferred	transfer	VERB
ftr-474	299	57	interest	interest	NOUN
ftr-474	299	58	.	.	PUNCT
ftr-474	300	1	gradow	gradow	NOUN
ftr-474	300	2	v.	v.	ADP
ftr-474	300	3	united	united	PROPN
ftr-474	300	4	states	states	PROPN
ftr-474	300	5	,	,	PUNCT
ftr-474	300	6	i1	i1	PROPN
ftr-474	300	7	cl	cl	PROPN
ftr-474	300	8	.	.	PUNCT
ftr-474	301	1	ct	ct	PROPN
ftr-474	301	2	.	.	PROPN
ftr-474	301	3	808	808	NUM
ftr-474	301	4	(	(	PUNCT
ftr-474	301	5	1987	1987	NUM
ftr-474	301	6	)	)	PUNCT
ftr-474	301	7	.	.	PUNCT
ftr-474	302	1	aff	aff	PROPN
ftr-474	302	2	d	d	NOUN
ftr-474	302	3	,	,	PUNCT
ftr-474	302	4	897	897	NUM
ftr-474	302	5	f.2d	f.2d	X
ftr-474	302	6	516	516	NUM
ftr-474	302	7	(	(	PUNCT
ftr-474	302	8	fed	fed	PROPN
ftr-474	302	9	.	.	PUNCT
ftr-474	302	10	cir	cir	PROPN
ftr-474	302	11	.	.	PROPN
ftr-474	302	12	1990	1990	NUM
ftr-474	302	13	)	)	PUNCT
ftr-474	302	14	.	.	PUNCT
ftr-474	303	1	see	see	VERB
ftr-474	303	2	charles	charles	PROPN
ftr-474	303	3	l.b	l.b	PROPN
ftr-474	303	4	.	.	PROPN
ftr-474	303	5	lowndes	lowndes	PROPN
ftr-474	303	6	,	,	PUNCT
ftr-474	303	7	consideration	consideration	NOUN
ftr-474	303	8	and	and	CCONJ
ftr-474	303	9	the	the	DET
ftr-474	303	10	federal	federal	ADJ
ftr-474	303	11	estate	estate	NOUN
ftr-474	303	12	and	and	CCONJ
ftr-474	303	13	gift	gift	NOUN
ftr-474	303	14	taxes	taxis	NOUN
ftr-474	303	15	:	:	PUNCT
ftr-474	303	16	transfers	transfer	NOUN
ftr-474	303	17	for	for	ADP
ftr-474	303	18	partial	partial	ADJ
ftr-474	303	19	consideration	consideration	NOUN
ftr-474	303	20	,	,	PUNCT
ftr-474	303	21	relinquishment	relinquishment	NOUN
ftr-474	303	22	of	of	ADP
ftr-474	303	23	marital	marital	ADJ
ftr-474	303	24	rights	right	NOUN
ftr-474	303	25	,	,	PUNCT
ftr-474	303	26	family	family	NOUN
ftr-474	303	27	annuities	annuity	NOUN
ftr-474	303	28	,	,	PUNCT
ftr-474	303	29	the	the	DET
ftr-474	303	30	widow	widow	NOUN
ftr-474	303	31	's	's	PART
ftr-474	303	32	election	election	NOUN
ftr-474	303	33	,	,	PUNCT
ftr-474	303	34	and	and	CCONJ
ftr-474	303	35	reciprocal	reciprocal	ADJ
ftr-474	303	36	trusts	trust	NOUN
ftr-474	303	37	,	,	PUNCT
ftr-474	303	38	35	35	NUM
ftr-474	303	39	geo	geo	PROPN
ftr-474	303	40	.	.	PROPN
ftr-474	303	41	wash	wash	PROPN
ftr-474	303	42	.	.	PUNCT
ftr-474	304	1	l.	l.	PROPN
ftr-474	304	2	rev	rev	PROPN
ftr-474	304	3	.	.	PROPN
ftr-474	304	4	50	50	NUM
ftr-474	304	5	,	,	PUNCT
ftr-474	304	6	81	81	NUM
ftr-474	304	7	-	-	SYM
ftr-474	304	8	82	82	NUM
ftr-474	304	9	(	(	PUNCT
ftr-474	304	10	1966	1966	NUM
ftr-474	304	11	)	)	PUNCT
ftr-474	304	12	.	.	PUNCT
ftr-474	305	1	50	50	NUM
ftr-474	305	2	.	.	PUNCT
ftr-474	306	1	if	if	SCONJ
ftr-474	306	2	the	the	DET
ftr-474	306	3	money's	money's	PROPN
ftr-474	306	4	-	-	PUNCT
ftr-474	306	5	worth	worth	ADJ
ftr-474	306	6	consideration	consideration	NOUN
ftr-474	306	7	received	receive	VERB
ftr-474	306	8	by	by	ADP
ftr-474	306	9	a	a	PRON
ftr-474	306	10	is	be	AUX
ftr-474	306	11	not	not	PART
ftr-474	306	12	adequate	adequate	ADJ
ftr-474	306	13	for	for	ADP
ftr-474	306	14	estate	estate	NOUN
ftr-474	306	15	tax	tax	NOUN
ftr-474	306	16	purposes	purpose	NOUN
ftr-474	306	17	,	,	PUNCT
ftr-474	306	18	the	the	DET
ftr-474	306	19	deathtime	deathtime	ADJ
ftr-474	306	20	value	value	NOUN
ftr-474	306	21	of	of	ADP
ftr-474	306	22	the	the	DET
ftr-474	306	23	trust	trust	NOUN
ftr-474	306	24	property	property	NOUN
ftr-474	306	25	,	,	PUNCT
ftr-474	306	26	reduced	reduce	VERB
ftr-474	306	27	only	only	ADV
ftr-474	306	28	by	by	ADP
ftr-474	306	29	the	the	DET
ftr-474	306	30	amount	amount	NOUN
ftr-474	306	31	of	of	ADP
ftr-474	306	32	the	the	DET
ftr-474	306	33	consideration	consideration	NOUN
ftr-474	306	34	,	,	PUNCT
ftr-474	306	35	is	be	AUX
ftr-474	306	36	included	include	VERB
ftr-474	306	37	in	in	ADP
ftr-474	306	38	her	her	PRON
ftr-474	306	39	gross	gross	ADJ
ftr-474	306	40	estate	estate	NOUN
ftr-474	306	41	.	.	PUNCT
ftr-474	307	1	irc	irc	PROPN
ftr-474	307	2	§	§	PROPN
ftr-474	307	3	§	§	PROPN
ftr-474	307	4	2036(a)(1	2036(a)(1	NOUN
ftr-474	307	5	)	)	PUNCT
ftr-474	307	6	,	,	PUNCT
ftr-474	307	7	2043(a	2043(a	NUM
ftr-474	307	8	)	)	PUNCT
ftr-474	307	9	.	.	PUNCT
ftr-474	308	1	51	51	NUM
ftr-474	308	2	.	.	PUNCT
ftr-474	309	1	in	in	ADP
ftr-474	309	2	theory	theory	NOUN
ftr-474	309	3	,	,	PUNCT
ftr-474	309	4	the	the	DET
ftr-474	309	5	trustee	trustee	NOUN
ftr-474	309	6	may	may	AUX
ftr-474	309	7	be	be	AUX
ftr-474	309	8	liable	liable	ADJ
ftr-474	309	9	to	to	ADP
ftr-474	309	10	a	a	PRON
ftr-474	309	11	for	for	ADP
ftr-474	309	12	making	make	VERB
ftr-474	309	13	investment	investment	NOUN
ftr-474	309	14	or	or	CCONJ
ftr-474	309	15	allocation	allocation	NOUN
ftr-474	309	16	decisions	decision	NOUN
ftr-474	309	17	that	that	PRON
ftr-474	309	18	improperly	improperly	ADV
ftr-474	309	19	favor	favor	VERB
ftr-474	309	20	b	b	NOUN
ftr-474	309	21	at	at	ADP
ftr-474	309	22	a	a	DET
ftr-474	309	23	's	's	PART
ftr-474	309	24	expense	expense	NOUN
ftr-474	309	25	.	.	PUNCT
ftr-474	310	1	restatement	restatement	NOUN
ftr-474	310	2	(	(	PUNCT
ftr-474	310	3	second	second	ADJ
ftr-474	310	4	)	)	PUNCT
ftr-474	310	5	of	of	ADP
ftr-474	310	6	trusts	trust	NOUN
ftr-474	310	7	§	§	PROPN
ftr-474	310	8	232	232	NUM
ftr-474	310	9	(	(	PUNCT
ftr-474	310	10	1959	1959	NUM
ftr-474	310	11	)	)	PUNCT
ftr-474	310	12	(	(	PUNCT
ftr-474	310	13	duty	duty	NOUN
ftr-474	310	14	of	of	ADP
ftr-474	310	15	impartiality	impartiality	NOUN
ftr-474	310	16	)	)	PUNCT
ftr-474	310	17	.	.	PUNCT
ftr-474	311	1	furthermore	furthermore	ADV
ftr-474	311	2	,	,	PUNCT
ftr-474	311	3	if	if	SCONJ
ftr-474	311	4	a	a	DET
ftr-474	311	5	consents	consent	NOUN
ftr-474	311	6	to	to	ADP
ftr-474	311	7	such	such	ADJ
ftr-474	311	8	investments	investment	NOUN
ftr-474	311	9	or	or	CCONJ
ftr-474	311	10	fails	fail	VERB
ftr-474	311	11	to	to	PART
ftr-474	311	12	pursue	pursue	VERB
ftr-474	311	13	her	her	PRON
ftr-474	311	14	remedies	remedy	NOUN
ftr-474	311	15	against	against	ADP
ftr-474	311	16	the	the	DET
ftr-474	311	17	trustee	trustee	NOUN
ftr-474	311	18	,	,	PUNCT
ftr-474	311	19	she	she	PRON
ftr-474	311	20	may	may	AUX
ftr-474	311	21	be	be	AUX
ftr-474	311	22	treated	treat	VERB
ftr-474	311	23	as	as	ADP
ftr-474	311	24	making	make	VERB
ftr-474	311	25	an	an	DET
ftr-474	311	26	indirect	indirect	ADJ
ftr-474	311	27	gift	gift	NOUN
ftr-474	311	28	to	to	ADP
ftr-474	311	29	b.	b.	PROPN
ftr-474	311	30	see	see	VERB
ftr-474	311	31	dickman	dickman	PROPN
ftr-474	311	32	v.	v.	PROPN
ftr-474	311	33	commissioner	commissioner	PROPN
ftr-474	311	34	,	,	PUNCT
ftr-474	311	35	465	465	NUM
ftr-474	311	36	u.s	u.s	PROPN
ftr-474	311	37	.	.	PROPN
ftr-474	311	38	330	330	NUM
ftr-474	311	39	(	(	PUNCT
ftr-474	311	40	1984	1984	NUM
ftr-474	311	41	)	)	PUNCT
ftr-474	311	42	;	;	PUNCT
ftr-474	311	43	estate	estate	NOUN
ftr-474	311	44	of	of	ADP
ftr-474	311	45	lang	lang	PROPN
ftr-474	311	46	v.	v.	PROPN
ftr-474	311	47	commissioner	commissioner	PROPN
ftr-474	311	48	.	.	PUNCT
ftr-474	312	1	613	613	NUM
ftr-474	312	2	f.2d	f.2d	NOUN
ftr-474	312	3	770	770	NUM
ftr-474	312	4	(	(	PUNCT
ftr-474	312	5	9th	9th	ADJ
ftr-474	312	6	cir	cir	NOUN
ftr-474	312	7	.	.	PUNCT
ftr-474	312	8	1980	1980	NUM
ftr-474	312	9	)	)	PUNCT
ftr-474	312	10	.	.	PUNCT
ftr-474	313	1	as	as	ADP
ftr-474	313	2	a	a	DET
ftr-474	313	3	practical	practical	ADJ
ftr-474	313	4	matter	matter	NOUN
ftr-474	313	5	,	,	PUNCT
ftr-474	313	6	however	however	ADV
ftr-474	313	7	,	,	PUNCT
ftr-474	313	8	such	such	DET
ftr-474	313	9	a	a	DET
ftr-474	313	10	gift	gift	NOUN
ftr-474	313	11	may	may	AUX
ftr-474	313	12	be	be	AUX
ftr-474	313	13	difficult	difficult	ADJ
ftr-474	313	14	to	to	PART
ftr-474	313	15	detect	detect	VERB
ftr-474	313	16	or	or	CCONJ
ftr-474	313	17	measure	measure	NOUN
ftr-474	313	18	.	.	PUNCT
ftr-474	314	1	see	see	VERB
ftr-474	314	2	snyder	snyder	PROPN
ftr-474	314	3	v.	v.	PROPN
ftr-474	314	4	commissioner	commissioner	PROPN
ftr-474	314	5	,	,	PUNCT
ftr-474	314	6	93	93	NUM
ftr-474	314	7	t.c	t.c	PROPN
ftr-474	314	8	.	.	PROPN
ftr-474	314	9	529	529	NUM
ftr-474	314	10	(	(	PUNCT
ftr-474	314	11	1989	1989	NUM
ftr-474	314	12	)	)	PUNCT
ftr-474	314	13	.	.	PUNCT
ftr-474	315	1	19941	19941	NUM
ftr-474	315	2	florida	florida	PROPN
ftr-474	315	3	tax	tax	NOUN
ftr-474	315	4	review	review	NOUN
ftr-474	315	5	form	form	NOUN
ftr-474	315	6	of	of	ADP
ftr-474	315	7	the	the	DET
ftr-474	315	8	transaction	transaction	NOUN
ftr-474	315	9	is	be	AUX
ftr-474	315	10	respected,52	respected,52	ADJ
ftr-474	315	11	a	a	DET
ftr-474	315	12	's	's	PART
ftr-474	315	13	transfer	transfer	NOUN
ftr-474	315	14	tax	tax	NOUN
ftr-474	315	15	base	base	NOUN
ftr-474	315	16	will	will	AUX
ftr-474	315	17	reflect	reflect	VERB
ftr-474	315	18	any	any	DET
ftr-474	315	19	income	income	NOUN
ftr-474	315	20	actually	actually	ADV
ftr-474	315	21	received	receive	VERB
ftr-474	315	22	by	by	ADP
ftr-474	315	23	her	she	PRON
ftr-474	315	24	,	,	PUNCT
ftr-474	315	25	which	which	PRON
ftr-474	315	26	may	may	AUX
ftr-474	315	27	be	be	AUX
ftr-474	315	28	substantially	substantially	ADV
ftr-474	315	29	less	less	ADJ
ftr-474	315	30	than	than	ADP
ftr-474	315	31	the	the	DET
ftr-474	315	32	compounded	compound	VERB
ftr-474	315	33	value	value	NOUN
ftr-474	315	34	of	of	ADP
ftr-474	315	35	the	the	DET
ftr-474	315	36	consideration	consideration	NOUN
ftr-474	315	37	that	that	PRON
ftr-474	315	38	she	she	PRON
ftr-474	315	39	paid	pay	VERB
ftr-474	315	40	for	for	ADP
ftr-474	315	41	her	her	PRON
ftr-474	315	42	income	income	NOUN
ftr-474	315	43	interest	interest	NOUN
ftr-474	315	44	.	.	PUNCT
ftr-474	316	1	as	as	ADP
ftr-474	316	2	in	in	ADP
ftr-474	316	3	the	the	DET
ftr-474	316	4	previous	previous	ADJ
ftr-474	316	5	example	example	NOUN
ftr-474	316	6	involving	involve	VERB
ftr-474	316	7	a	a	DET
ftr-474	316	8	sale	sale	NOUN
ftr-474	316	9	of	of	ADP
ftr-474	316	10	a	a	DET
ftr-474	316	11	remainder	remainder	NOUN
ftr-474	316	12	,	,	PUNCT
ftr-474	316	13	substantial	substantial	ADJ
ftr-474	316	14	value	value	NOUN
ftr-474	316	15	may	may	AUX
ftr-474	316	16	be	be	AUX
ftr-474	316	17	shifted	shift	VERB
ftr-474	316	18	from	from	ADP
ftr-474	316	19	a	a	DET
ftr-474	316	20	to	to	ADP
ftr-474	316	21	b	b	NOUN
ftr-474	316	22	without	without	ADP
ftr-474	316	23	entering	enter	VERB
ftr-474	316	24	a	a	DET
ftr-474	316	25	's	's	NOUN
ftr-474	316	26	transfer	transfer	NOUN
ftr-474	316	27	tax	tax	NOUN
ftr-474	316	28	base	base	NOUN
ftr-474	316	29	.	.	PUNCT
ftr-474	317	1	b.	b.	PROPN
ftr-474	317	2	retained	retain	VERB
ftr-474	317	3	interests	interest	NOUN
ftr-474	317	4	lacking	lack	VERB
ftr-474	317	5	an	an	DET
ftr-474	317	6	ascertainable	ascertainable	ADJ
ftr-474	317	7	value	value	NOUN
ftr-474	317	8	in	in	ADP
ftr-474	317	9	apportioning	apportion	VERB
ftr-474	317	10	value	value	NOUN
ftr-474	317	11	among	among	ADP
ftr-474	317	12	term	term	NOUN
ftr-474	317	13	interests	interest	NOUN
ftr-474	317	14	and	and	CCONJ
ftr-474	317	15	remainders	remainder	NOUN
ftr-474	317	16	,	,	PUNCT
ftr-474	317	17	the	the	DET
ftr-474	317	18	assumptions	assumption	NOUN
ftr-474	317	19	built	build	VERB
ftr-474	317	20	into	into	ADP
ftr-474	317	21	the	the	DET
ftr-474	317	22	tables	table	NOUN
ftr-474	317	23	concerning	concern	VERB
ftr-474	317	24	income	income	NOUN
ftr-474	317	25	and	and	CCONJ
ftr-474	317	26	corpus	corpus	NOUN
ftr-474	317	27	allocations	allocation	NOUN
ftr-474	317	28	,	,	PUNCT
ftr-474	317	29	discount	discount	NOUN
ftr-474	317	30	rates	rate	NOUN
ftr-474	317	31	,	,	PUNCT
ftr-474	317	32	and	and	CCONJ
ftr-474	317	33	mortality	mortality	NOUN
ftr-474	317	34	risks	risk	NOUN
ftr-474	317	35	are	be	AUX
ftr-474	317	36	normally	normally	ADV
ftr-474	317	37	conclusive	conclusive	ADJ
ftr-474	317	38	.	.	PUNCT
ftr-474	318	1	in	in	ADP
ftr-474	318	2	some	some	DET
ftr-474	318	3	cases	case	NOUN
ftr-474	318	4	,	,	PUNCT
ftr-474	318	5	the	the	DET
ftr-474	318	6	probability	probability	NOUN
ftr-474	318	7	of	of	ADP
ftr-474	318	8	an	an	DET
ftr-474	318	9	uncertain	uncertain	ADJ
ftr-474	318	10	event	event	NOUN
ftr-474	318	11	,	,	PUNCT
ftr-474	318	12	such	such	ADJ
ftr-474	318	13	as	as	ADP
ftr-474	318	14	marriage	marriage	NOUN
ftr-474	318	15	or	or	CCONJ
ftr-474	318	16	birth	birth	NOUN
ftr-474	318	17	of	of	ADP
ftr-474	318	18	issue	issue	NOUN
ftr-474	318	19	,	,	PUNCT
ftr-474	318	20	may	may	AUX
ftr-474	318	21	be	be	AUX
ftr-474	318	22	estimated	estimate	VERB
ftr-474	318	23	based	base	VERB
ftr-474	318	24	on	on	ADP
ftr-474	318	25	actuarial	actuarial	ADJ
ftr-474	318	26	or	or	CCONJ
ftr-474	318	27	other	other	ADJ
ftr-474	318	28	evidence.53	evidence.53	PROPN
ftr-474	318	29	in	in	ADP
ftr-474	318	30	other	other	ADJ
ftr-474	318	31	cases	case	NOUN
ftr-474	318	32	,	,	PUNCT
ftr-474	318	33	however	however	ADV
ftr-474	318	34	,	,	PUNCT
ftr-474	318	35	no	no	DET
ftr-474	318	36	evidentiary	evidentiary	ADJ
ftr-474	318	37	basis	basis	NOUN
ftr-474	318	38	exists	exist	VERB
ftr-474	318	39	for	for	ADP
ftr-474	318	40	ascertaining	ascertain	VERB
ftr-474	318	41	the	the	DET
ftr-474	318	42	values	value	NOUN
ftr-474	318	43	of	of	ADP
ftr-474	318	44	the	the	DET
ftr-474	318	45	various	various	ADJ
ftr-474	318	46	interests	interest	NOUN
ftr-474	318	47	.	.	PUNCT
ftr-474	319	1	in	in	ADP
ftr-474	319	2	those	those	DET
ftr-474	319	3	cases	case	NOUN
ftr-474	319	4	,	,	PUNCT
ftr-474	319	5	a	a	DET
ftr-474	319	6	donor	donor	NOUN
ftr-474	319	7	bears	bear	VERB
ftr-474	319	8	the	the	DET
ftr-474	319	9	burden	burden	NOUN
ftr-474	319	10	of	of	ADP
ftr-474	319	11	proving	prove	VERB
ftr-474	319	12	the	the	DET
ftr-474	319	13	value	value	NOUN
ftr-474	319	14	of	of	ADP
ftr-474	319	15	any	any	DET
ftr-474	319	16	retained	retain	VERB
ftr-474	319	17	interest	interest	NOUN
ftr-474	319	18	in	in	ADP
ftr-474	319	19	arriving	arrive	VERB
ftr-474	319	20	at	at	ADP
ftr-474	319	21	the	the	DET
ftr-474	319	22	value	value	NOUN
ftr-474	319	23	of	of	ADP
ftr-474	319	24	a	a	DET
ftr-474	319	25	transferred	transfer	VERB
ftr-474	319	26	interest	interest	NOUN
ftr-474	319	27	.	.	PUNCT
ftr-474	320	1	assume	assume	VERB
ftr-474	320	2	that	that	SCONJ
ftr-474	320	3	,	,	PUNCT
ftr-474	320	4	in	in	ADP
ftr-474	320	5	the	the	DET
ftr-474	320	6	case	case	NOUN
ftr-474	320	7	of	of	ADP
ftr-474	320	8	a	a	PRON
ftr-474	320	9	's	's	PART
ftr-474	320	10	grit	grit	NOUN
ftr-474	320	11	,	,	PUNCT
ftr-474	320	12	a	a	PRON
ftr-474	320	13	retains	retain	VERB
ftr-474	320	14	the	the	DET
ftr-474	320	15	right	right	NOUN
ftr-474	320	16	to	to	PART
ftr-474	320	17	receive	receive	VERB
ftr-474	320	18	the	the	DET
ftr-474	320	19	trust	trust	NOUN
ftr-474	320	20	property	property	NOUN
ftr-474	320	21	at	at	ADP
ftr-474	320	22	the	the	DET
ftr-474	320	23	end	end	NOUN
ftr-474	320	24	of	of	ADP
ftr-474	320	25	the	the	DET
ftr-474	320	26	15	15	NUM
ftr-474	320	27	-	-	PUNCT
ftr-474	320	28	year	year	NOUN
ftr-474	320	29	term	term	NOUN
ftr-474	320	30	if	if	SCONJ
ftr-474	320	31	neither	neither	CCONJ
ftr-474	320	32	b	b	NOUN
ftr-474	320	33	nor	nor	CCONJ
ftr-474	320	34	any	any	PRON
ftr-474	320	35	of	of	ADP
ftr-474	320	36	b	b	NOUN
ftr-474	320	37	's	's	PART
ftr-474	320	38	issue	issue	NOUN
ftr-474	320	39	is	be	AUX
ftr-474	320	40	then	then	ADV
ftr-474	320	41	living	live	VERB
ftr-474	320	42	.	.	PUNCT
ftr-474	321	1	in	in	ADP
ftr-474	321	2	robinette	robinette	PROPN
ftr-474	321	3	v.	v.	ADP
ftr-474	321	4	helvering,54	helvering,54	NUM
ftr-474	321	5	the	the	DET
ftr-474	321	6	supreme	supreme	PROPN
ftr-474	321	7	court	court	PROPN
ftr-474	321	8	refused	refuse	VERB
ftr-474	321	9	to	to	PART
ftr-474	321	10	allow	allow	VERB
ftr-474	321	11	any	any	DET
ftr-474	321	12	reduction	reduction	NOUN
ftr-474	321	13	in	in	ADP
ftr-474	321	14	the	the	DET
ftr-474	321	15	amount	amount	NOUN
ftr-474	321	16	of	of	ADP
ftr-474	321	17	a	a	DET
ftr-474	321	18	gift	gift	NOUN
ftr-474	321	19	for	for	ADP
ftr-474	321	20	a	a	DET
ftr-474	321	21	similarly	similarly	ADV
ftr-474	321	22	conditioned	condition	VERB
ftr-474	321	23	retained	retain	VERB
ftr-474	321	24	interest	interest	NOUN
ftr-474	321	25	because	because	SCONJ
ftr-474	321	26	the	the	DET
ftr-474	321	27	donor	donor	NOUN
ftr-474	321	28	failed	fail	VERB
ftr-474	321	29	to	to	PART
ftr-474	321	30	offer	offer	VERB
ftr-474	321	31	"	"	PUNCT
ftr-474	321	32	any	any	DET
ftr-474	321	33	recognized	recognize	VERB
ftr-474	321	34	method	method	NOUN
ftr-474	321	35	by	by	ADP
ftr-474	321	36	which	which	PRON
ftr-474	321	37	it	it	PRON
ftr-474	321	38	would	would	AUX
ftr-474	321	39	be	be	AUX
ftr-474	321	40	possible	possible	ADJ
ftr-474	321	41	to	to	PART
ftr-474	321	42	determine	determine	VERB
ftr-474	321	43	the	the	DET
ftr-474	321	44	value	value	NOUN
ftr-474	321	45	"	"	PUNCT
ftr-474	321	46	of	of	ADP
ftr-474	321	47	the	the	DET
ftr-474	321	48	interest.55	interest.55	NOUN
ftr-474	321	49	whether	whether	SCONJ
ftr-474	321	50	52	52	NUM
ftr-474	321	51	.	.	PUNCT
ftr-474	322	1	to	to	ADP
ftr-474	322	2	the	the	DET
ftr-474	322	3	extent	extent	NOUN
ftr-474	322	4	that	that	SCONJ
ftr-474	322	5	consideration	consideration	NOUN
ftr-474	322	6	furnished	furnish	VERB
ftr-474	322	7	by	by	ADP
ftr-474	322	8	b	b	PROPN
ftr-474	322	9	is	be	AUX
ftr-474	322	10	traceable	traceable	ADJ
ftr-474	322	11	to	to	ADP
ftr-474	322	12	a	a	PRON
ftr-474	322	13	,	,	PUNCT
ftr-474	322	14	the	the	DET
ftr-474	322	15	government	government	NOUN
ftr-474	322	16	may	may	AUX
ftr-474	322	17	be	be	AUX
ftr-474	322	18	able	able	ADJ
ftr-474	322	19	to	to	PART
ftr-474	322	20	recast	recast	VERB
ftr-474	322	21	the	the	DET
ftr-474	322	22	transaction	transaction	NOUN
ftr-474	322	23	as	as	ADP
ftr-474	322	24	a	a	DET
ftr-474	322	25	purchase	purchase	NOUN
ftr-474	322	26	of	of	ADP
ftr-474	322	27	the	the	DET
ftr-474	322	28	underlying	underlie	VERB
ftr-474	322	29	property	property	NOUN
ftr-474	322	30	by	by	ADP
ftr-474	322	31	a	a	DET
ftr-474	322	32	followed	follow	VERB
ftr-474	322	33	by	by	ADP
ftr-474	322	34	a	a	DET
ftr-474	322	35	gift	gift	NOUN
ftr-474	322	36	of	of	ADP
ftr-474	322	37	a	a	DET
ftr-474	322	38	remainder	remainder	NOUN
ftr-474	322	39	to	to	AUX
ftr-474	322	40	b.	b.	PROPN
ftr-474	322	41	in	in	ADP
ftr-474	322	42	that	that	DET
ftr-474	322	43	case	case	NOUN
ftr-474	322	44	,	,	PUNCT
ftr-474	322	45	a	a	DET
ftr-474	322	46	corresponding	correspond	VERB
ftr-474	322	47	portion	portion	NOUN
ftr-474	322	48	of	of	ADP
ftr-474	322	49	the	the	DET
ftr-474	322	50	underlying	underlie	VERB
ftr-474	322	51	property	property	NOUN
ftr-474	322	52	is	be	AUX
ftr-474	322	53	included	include	VERB
ftr-474	322	54	in	in	ADP
ftr-474	322	55	a	a	PRON
ftr-474	322	56	's	's	PART
ftr-474	322	57	gross	gross	ADJ
ftr-474	322	58	estate	estate	NOUN
ftr-474	322	59	under	under	ADP
ftr-474	322	60	the	the	DET
ftr-474	322	61	string	string	NOUN
ftr-474	322	62	provisions	provision	NOUN
ftr-474	322	63	.	.	PUNCT
ftr-474	323	1	see	see	VERB
ftr-474	323	2	estate	estate	NOUN
ftr-474	323	3	of	of	ADP
ftr-474	323	4	shafer	shafer	PROPN
ftr-474	323	5	v.	v.	PROPN
ftr-474	323	6	commissioner	commissioner	PROPN
ftr-474	323	7	,	,	PUNCT
ftr-474	323	8	749	749	NUM
ftr-474	323	9	f.2d	f.2d	SYM
ftr-474	323	10	1216	1216	NUM
ftr-474	323	11	(	(	PUNCT
ftr-474	323	12	6th	6th	ADJ
ftr-474	323	13	cir	cir	NOUN
ftr-474	323	14	.	.	PUNCT
ftr-474	323	15	1984	1984	NUM
ftr-474	323	16	)	)	PUNCT
ftr-474	323	17	(	(	PUNCT
ftr-474	323	18	estate	estate	NOUN
ftr-474	323	19	tax	tax	NOUN
ftr-474	323	20	)	)	PUNCT
ftr-474	323	21	;	;	PUNCT
ftr-474	323	22	gordon	gordon	PROPN
ftr-474	323	23	v.	v.	PROPN
ftr-474	323	24	commissioner	commissioner	PROPN
ftr-474	323	25	,	,	PUNCT
ftr-474	323	26	85	85	NUM
ftr-474	323	27	t.c	t.c	PROPN
ftr-474	323	28	.	.	PROPN
ftr-474	323	29	309	309	NUM
ftr-474	323	30	(	(	PUNCT
ftr-474	323	31	1985	1985	NUM
ftr-474	323	32	)	)	PUNCT
ftr-474	323	33	(	(	PUNCT
ftr-474	323	34	income	income	NOUN
ftr-474	323	35	tax	tax	NOUN
ftr-474	323	36	)	)	PUNCT
ftr-474	323	37	;	;	PUNCT
ftr-474	324	1	priv	priv	PROPN
ftr-474	324	2	.	.	PUNCT
ftr-474	325	1	let	let	VERB
ftr-474	325	2	.	.	PUNCT
ftr-474	326	1	rul	rul	NOUN
ftr-474	326	2	.	.	PUNCT
ftr-474	327	1	9206006	9206006	NUM
ftr-474	327	2	(	(	PUNCT
ftr-474	327	3	oct	oct	PROPN
ftr-474	327	4	.	.	PROPN
ftr-474	327	5	24	24	NUM
ftr-474	327	6	,	,	PUNCT
ftr-474	327	7	1991	1991	NUM
ftr-474	327	8	)	)	PUNCT
ftr-474	327	9	(	(	PUNCT
ftr-474	327	10	estate	estate	NOUN
ftr-474	327	11	tax	tax	NOUN
ftr-474	327	12	)	)	PUNCT
ftr-474	327	13	.	.	PUNCT
ftr-474	328	1	53	53	NUM
ftr-474	328	2	.	.	X
ftr-474	329	1	see	see	VERB
ftr-474	329	2	commissioner	commissioner	NOUN
ftr-474	329	3	v.	v.	ADP
ftr-474	329	4	maresi	maresi	PROPN
ftr-474	329	5	,	,	PUNCT
ftr-474	329	6	156	156	NUM
ftr-474	329	7	f.2d	f.2d	ADP
ftr-474	329	8	929	929	NUM
ftr-474	329	9	(	(	PUNCT
ftr-474	329	10	2d	2d	NUM
ftr-474	329	11	cir	cir	NOUN
ftr-474	329	12	.	.	PUNCT
ftr-474	329	13	1946	1946	NUM
ftr-474	329	14	)	)	PUNCT
ftr-474	330	1	(	(	PUNCT
ftr-474	330	2	affirming	affirm	VERB
ftr-474	330	3	tax	tax	NOUN
ftr-474	330	4	court	court	NOUN
ftr-474	330	5	's	's	PART
ftr-474	330	6	reliance	reliance	NOUN
ftr-474	330	7	on	on	ADP
ftr-474	330	8	remarriage	remarriage	NOUN
ftr-474	330	9	statistics	statistic	NOUN
ftr-474	330	10	in	in	ADP
ftr-474	330	11	determining	determine	VERB
ftr-474	330	12	estate	estate	NOUN
ftr-474	330	13	tax	tax	NOUN
ftr-474	330	14	value	value	NOUN
ftr-474	330	15	of	of	ADP
ftr-474	330	16	claim	claim	NOUN
ftr-474	330	17	for	for	ADP
ftr-474	330	18	payments	payment	NOUN
ftr-474	330	19	to	to	ADP
ftr-474	330	20	divorced	divorce	VERB
ftr-474	330	21	spouse	spouse	NOUN
ftr-474	330	22	until	until	ADP
ftr-474	330	23	death	death	NOUN
ftr-474	330	24	or	or	CCONJ
ftr-474	330	25	remarriage	remarriage	NOUN
ftr-474	330	26	)	)	PUNCT
ftr-474	330	27	;	;	PUNCT
ftr-474	330	28	rev	rev	PROPN
ftr-474	330	29	.	.	PROPN
ftr-474	331	1	rul	rul	PROPN
ftr-474	331	2	.	.	PUNCT
ftr-474	332	1	76	76	NUM
ftr-474	332	2	-	-	SYM
ftr-474	332	3	472	472	NUM
ftr-474	332	4	,	,	PUNCT
ftr-474	332	5	1976	1976	NUM
ftr-474	332	6	-	-	SYM
ftr-474	332	7	2	2	NUM
ftr-474	332	8	c.b	c.b	PROPN
ftr-474	332	9	.	.	PROPN
ftr-474	332	10	264	264	NUM
ftr-474	332	11	(	(	PUNCT
ftr-474	332	12	noting	note	VERB
ftr-474	332	13	that	that	SCONJ
ftr-474	332	14	decedent	decedent	PROPN
ftr-474	332	15	's	's	PART
ftr-474	332	16	vested	vested	ADJ
ftr-474	332	17	remainder	remainder	NOUN
ftr-474	332	18	subject	subject	NOUN
ftr-474	332	19	to	to	ADP
ftr-474	332	20	open	open	ADJ
ftr-474	332	21	should	should	AUX
ftr-474	332	22	be	be	AUX
ftr-474	332	23	valued	value	VERB
ftr-474	332	24	with	with	ADP
ftr-474	332	25	"	"	PUNCT
ftr-474	332	26	due	due	ADJ
ftr-474	332	27	regard	regard	NOUN
ftr-474	332	28	"	"	PUNCT
ftr-474	332	29	for	for	ADP
ftr-474	332	30	probability	probability	NOUN
ftr-474	332	31	that	that	SCONJ
ftr-474	332	32	53	53	NUM
ftr-474	332	33	-	-	PUNCT
ftr-474	332	34	year	year	NOUN
ftr-474	332	35	-	-	PUNCT
ftr-474	332	36	old	old	ADJ
ftr-474	332	37	woman	woman	NOUN
ftr-474	332	38	might	might	AUX
ftr-474	332	39	bear	bear	VERB
ftr-474	332	40	or	or	CCONJ
ftr-474	332	41	adopt	adopt	VERB
ftr-474	332	42	additional	additional	ADJ
ftr-474	332	43	children	child	NOUN
ftr-474	332	44	)	)	PUNCT
ftr-474	332	45	;	;	PUNCT
ftr-474	332	46	rev	rev	PROPN
ftr-474	332	47	.	.	PROPN
ftr-474	332	48	rul	rul	NOUN
ftr-474	332	49	.	.	PUNCT
ftr-474	333	1	71	71	NUM
ftr-474	333	2	-	-	SYM
ftr-474	333	3	67	67	NUM
ftr-474	333	4	,	,	PUNCT
ftr-474	333	5	1971	1971	NUM
ftr-474	333	6	-	-	SYM
ftr-474	333	7	1	1	NUM
ftr-474	333	8	c.b	c.b	PROPN
ftr-474	333	9	.	.	PROPN
ftr-474	333	10	271	271	NUM
ftr-474	333	11	(	(	PUNCT
ftr-474	333	12	valuing	value	VERB
ftr-474	333	13	claim	claim	NOUN
ftr-474	333	14	for	for	ADP
ftr-474	333	15	payments	payment	NOUN
ftr-474	333	16	to	to	ADP
ftr-474	333	17	surviving	surviving	NOUN
ftr-474	333	18	spouse	spouse	NOUN
ftr-474	333	19	until	until	ADP
ftr-474	333	20	death	death	NOUN
ftr-474	333	21	or	or	CCONJ
ftr-474	333	22	remarriage	remarriage	NOUN
ftr-474	333	23	)	)	PUNCT
ftr-474	333	24	;	;	PUNCT
ftr-474	333	25	rev	rev	PROPN
ftr-474	333	26	.	.	PROPN
ftr-474	333	27	rul	rul	PROPN
ftr-474	333	28	.	.	PUNCT
ftr-474	334	1	6188	6188	NUM
ftr-474	334	2	,	,	PUNCT
ftr-474	334	3	1961	1961	NUM
ftr-474	334	4	-	-	SYM
ftr-474	334	5	1	1	NUM
ftr-474	334	6	c.b	c.b	PROPN
ftr-474	334	7	.	.	PROPN
ftr-474	334	8	417	417	NUM
ftr-474	334	9	(	(	PUNCT
ftr-474	334	10	noting	note	VERB
ftr-474	334	11	that	that	SCONJ
ftr-474	334	12	decedent	decedent	NOUN
ftr-474	334	13	's	's	PART
ftr-474	334	14	remainder	remainder	NOUN
ftr-474	334	15	conditioned	condition	VERB
ftr-474	334	16	on	on	ADP
ftr-474	334	17	death	death	NOUN
ftr-474	334	18	without	without	ADP
ftr-474	334	19	issue	issue	NOUN
ftr-474	334	20	of	of	ADP
ftr-474	334	21	a	a	DET
ftr-474	334	22	childless	childless	ADJ
ftr-474	334	23	44	44	NUM
ftr-474	334	24	-	-	PUNCT
ftr-474	334	25	year	year	NOUN
ftr-474	334	26	-	-	PUNCT
ftr-474	334	27	old	old	ADJ
ftr-474	334	28	married	married	ADJ
ftr-474	334	29	woman	woman	NOUN
ftr-474	334	30	should	should	AUX
ftr-474	334	31	be	be	AUX
ftr-474	334	32	valued	value	VERB
ftr-474	334	33	with	with	ADP
ftr-474	334	34	regard	regard	NOUN
ftr-474	334	35	to	to	ADP
ftr-474	334	36	"	"	PUNCT
ftr-474	334	37	all	all	DET
ftr-474	334	38	known	known	ADJ
ftr-474	334	39	circumstances	circumstance	NOUN
ftr-474	334	40	relative	relative	ADJ
ftr-474	334	41	to	to	ADP
ftr-474	334	42	the	the	DET
ftr-474	334	43	particular	particular	ADJ
ftr-474	334	44	life	life	NOUN
ftr-474	334	45	tenant	tenant	NOUN
ftr-474	334	46	,	,	PUNCT
ftr-474	334	47	rather	rather	ADV
ftr-474	334	48	than	than	ADP
ftr-474	334	49	to	to	ADP
ftr-474	334	50	women	woman	NOUN
ftr-474	334	51	aged	age	VERB
ftr-474	334	52	44	44	NUM
ftr-474	334	53	in	in	ADP
ftr-474	334	54	general	general	ADJ
ftr-474	334	55	"	"	PUNCT
ftr-474	334	56	)	)	PUNCT
ftr-474	334	57	.	.	PUNCT
ftr-474	335	1	54	54	NUM
ftr-474	335	2	.	.	X
ftr-474	335	3	318	318	NUM
ftr-474	336	1	u.s	u.s	PROPN
ftr-474	336	2	.	.	PROPN
ftr-474	336	3	184	184	NUM
ftr-474	336	4	(	(	PUNCT
ftr-474	336	5	1943	1943	NUM
ftr-474	336	6	)	)	PUNCT
ftr-474	336	7	.	.	PUNCT
ftr-474	337	1	55	55	NUM
ftr-474	337	2	.	.	PUNCT
ftr-474	338	1	i	i	PRON
ftr-474	338	2	d.	d.	PROPN
ftr-474	338	3	at	at	ADP
ftr-474	338	4	188	188	NUM
ftr-474	338	5	.	.	PUNCT
ftr-474	339	1	in	in	ADP
ftr-474	339	2	robinette	robinette	PROPN
ftr-474	339	3	,	,	PUNCT
ftr-474	339	4	a	a	DET
ftr-474	339	5	30	30	NUM
ftr-474	339	6	-	-	PUNCT
ftr-474	339	7	year	year	NOUN
ftr-474	339	8	-	-	PUNCT
ftr-474	339	9	old	old	ADJ
ftr-474	339	10	woman	woman	NOUN
ftr-474	339	11	created	create	VERB
ftr-474	339	12	a	a	DET
ftr-474	339	13	trust	trust	NOUN
ftr-474	339	14	,	,	PUNCT
ftr-474	339	15	in	in	ADP
ftr-474	339	16	contemplation	contemplation	NOUN
ftr-474	339	17	of	of	ADP
ftr-474	339	18	marriage	marriage	NOUN
ftr-474	339	19	,	,	PUNCT
ftr-474	339	20	to	to	PART
ftr-474	339	21	pay	pay	VERB
ftr-474	339	22	income	income	NOUN
ftr-474	339	23	to	to	ADP
ftr-474	339	24	herself	herself	PRON
ftr-474	339	25	for	for	ADP
ftr-474	339	26	life	life	NOUN
ftr-474	339	27	,	,	PUNCT
ftr-474	339	28	then	then	ADV
ftr-474	339	29	to	to	ADP
ftr-474	339	30	her	her	PRON
ftr-474	339	31	parents	parent	NOUN
ftr-474	339	32	for	for	ADP
ftr-474	339	33	their	their	PRON
ftr-474	339	34	lives	life	NOUN
ftr-474	339	35	,	,	PUNCT
ftr-474	339	36	with	with	ADP
ftr-474	339	37	remainder	remainder	NOUN
ftr-474	339	38	to	to	ADP
ftr-474	339	39	her	her	PRON
ftr-474	339	40	issue	issue	NOUN
ftr-474	339	41	upon	upon	SCONJ
ftr-474	339	42	reaching	reach	VERB
ftr-474	339	43	age	age	NOUN
ftr-474	339	44	21	21	NUM
ftr-474	339	45	or	or	CCONJ
ftr-474	339	46	in	in	ADP
ftr-474	339	47	the	the	DET
ftr-474	339	48	absence	absence	NOUN
ftr-474	339	49	of	of	ADP
ftr-474	339	50	issue	issue	NOUN
ftr-474	339	51	to	to	ADP
ftr-474	339	52	the	the	DET
ftr-474	339	53	appointees	appointee	NOUN
ftr-474	339	54	of	of	ADP
ftr-474	339	55	the	the	DET
ftr-474	339	56	last	last	ADJ
ftr-474	339	57	surviving	survive	VERB
ftr-474	339	58	income	income	NOUN
ftr-474	339	59	beneficiary	beneficiary	NOUN
ftr-474	339	60	.	.	PUNCT
ftr-474	340	1	clearly	clearly	ADV
ftr-474	340	2	,	,	PUNCT
ftr-474	340	3	the	the	DET
ftr-474	340	4	settlor	settlor	NOUN
ftr-474	340	5	's	's	PART
ftr-474	340	6	taxable	taxable	ADJ
ftr-474	340	7	gift	gift	NOUN
ftr-474	340	8	excluded	exclude	VERB
ftr-474	340	9	the	the	DET
ftr-474	340	10	value	value	NOUN
ftr-474	340	11	of	of	ADP
ftr-474	340	12	her	her	PRON
ftr-474	340	13	retained	retain	VERB
ftr-474	340	14	income	income	NOUN
ftr-474	340	15	interest	interest	NOUN
ftr-474	340	16	but	but	CCONJ
ftr-474	340	17	included	include	VERB
ftr-474	340	18	the	the	DET
ftr-474	340	19	value	value	NOUN
ftr-474	340	20	of	of	ADP
ftr-474	340	21	her	her	PRON
ftr-474	340	22	parents	parent	NOUN
ftr-474	340	23	'	'	PART
ftr-474	340	24	secondary	secondary	ADJ
ftr-474	340	25	income	income	NOUN
ftr-474	340	26	interests	interest	NOUN
ftr-474	340	27	.	.	PUNCT
ftr-474	341	1	the	the	DET
ftr-474	341	2	dispute	dispute	NOUN
ftr-474	341	3	concerned	concern	VERB
ftr-474	341	4	the	the	DET
ftr-474	341	5	value	value	NOUN
ftr-474	341	6	of	of	ADP
ftr-474	341	7	the	the	DET
ftr-474	341	8	settlor	settlor	NOUN
ftr-474	341	9	's	's	PART
ftr-474	341	10	reversionary	reversionary	ADJ
ftr-474	341	11	interest	interest	NOUN
ftr-474	341	12	,	,	PUNCT
ftr-474	341	13	which	which	PRON
ftr-474	341	14	was	be	AUX
ftr-474	341	15	conditioned	condition	VERB
ftr-474	341	16	[	[	X
ftr-474	341	17	'	'	PUNCT
ftr-474	341	18	vol	vol	NOUN
ftr-474	341	19	.	.	NOUN
ftr-474	341	20	2:3	2:3	NUM
ftr-474	341	21	retzinking	retzinke	VERB
ftr-474	341	22	section	section	NOUN
ftr-474	341	23	2702	2702	NUM
ftr-474	341	24	viewed	view	VERB
ftr-474	341	25	as	as	ADP
ftr-474	341	26	announcing	announce	VERB
ftr-474	341	27	an	an	DET
ftr-474	341	28	evidentiary	evidentiary	ADJ
ftr-474	341	29	standard	standard	NOUN
ftr-474	341	30	or	or	CCONJ
ftr-474	341	31	a	a	DET
ftr-474	341	32	rule	rule	NOUN
ftr-474	341	33	of	of	ADP
ftr-474	341	34	valuation	valuation	NOUN
ftr-474	341	35	,	,	PUNCT
ftr-474	341	36	robinette	robinette	PROPN
ftr-474	341	37	imposes	impose	VERB
ftr-474	341	38	an	an	DET
ftr-474	341	39	outer	outer	ADJ
ftr-474	341	40	limit	limit	NOUN
ftr-474	341	41	on	on	ADP
ftr-474	341	42	the	the	DET
ftr-474	341	43	technique	technique	NOUN
ftr-474	341	44	of	of	ADP
ftr-474	341	45	tailoring	tailor	VERB
ftr-474	341	46	retained	retain	VERB
ftr-474	341	47	interests	interest	NOUN
ftr-474	341	48	to	to	PART
ftr-474	341	49	reduce	reduce	VERB
ftr-474	341	50	the	the	DET
ftr-474	341	51	gift	gift	NOUN
ftr-474	341	52	tax	tax	NOUN
ftr-474	341	53	value	value	NOUN
ftr-474	341	54	of	of	ADP
ftr-474	341	55	transferred	transfer	VERB
ftr-474	341	56	interests.6	interests.6	NOUN
ftr-474	341	57	the	the	DET
ftr-474	341	58	holding	holding	NOUN
ftr-474	341	59	of	of	ADP
ftr-474	341	60	robinette	robinette	PROPN
ftr-474	341	61	is	be	AUX
ftr-474	341	62	limited	limit	VERB
ftr-474	341	63	to	to	ADP
ftr-474	341	64	cases	case	NOUN
ftr-474	341	65	where	where	SCONJ
ftr-474	341	66	a	a	DET
ftr-474	341	67	donor	donor	NOUN
ftr-474	341	68	retains	retain	VERB
ftr-474	341	69	one	one	NUM
ftr-474	341	70	or	or	CCONJ
ftr-474	341	71	more	more	ADJ
ftr-474	341	72	interests	interest	NOUN
ftr-474	341	73	that	that	PRON
ftr-474	341	74	have	have	VERB
ftr-474	341	75	no	no	DET
ftr-474	341	76	ascertainable	ascertainable	ADJ
ftr-474	341	77	value	value	NOUN
ftr-474	341	78	while	while	SCONJ
ftr-474	341	79	making	make	VERB
ftr-474	341	80	a	a	DET
ftr-474	341	81	gift	gift	NOUN
ftr-474	341	82	of	of	ADP
ftr-474	341	83	other	other	ADJ
ftr-474	341	84	interests	interest	NOUN
ftr-474	341	85	in	in	ADP
ftr-474	341	86	the	the	DET
ftr-474	341	87	same	same	ADJ
ftr-474	341	88	underlying	underlying	ADJ
ftr-474	341	89	property	property	NOUN
ftr-474	341	90	.	.	PUNCT
ftr-474	341	91	"	"	PUNCT
ftr-474	342	1	whether	whether	SCONJ
ftr-474	342	2	a	a	DET
ftr-474	342	3	retained	retain	VERB
ftr-474	342	4	interest	interest	NOUN
ftr-474	342	5	has	have	AUX
ftr-474	342	6	an	an	DET
ftr-474	342	7	ascertainable	ascertainable	ADJ
ftr-474	342	8	value	value	NOUN
ftr-474	342	9	is	be	AUX
ftr-474	342	10	a	a	DET
ftr-474	342	11	question	question	NOUN
ftr-474	342	12	of	of	ADP
ftr-474	342	13	fact	fact	NOUN
ftr-474	342	14	.	.	PUNCT
ftr-474	343	1	58	58	NUM
ftr-474	344	1	if	if	SCONJ
ftr-474	344	2	the	the	DET
ftr-474	344	3	retained	retain	VERB
ftr-474	344	4	interest	interest	NOUN
ftr-474	344	5	has	have	VERB
ftr-474	344	6	an	an	DET
ftr-474	344	7	ascertainable	ascertainable	ADJ
ftr-474	344	8	value,59	value,59	NOUN
ftr-474	344	9	or	or	CCONJ
ftr-474	344	10	if	if	SCONJ
ftr-474	344	11	the	the	DET
ftr-474	344	12	transferred	transfer	VERB
ftr-474	344	13	interest	interest	NOUN
ftr-474	344	14	represents	represent	VERB
ftr-474	344	15	the	the	DET
ftr-474	344	16	donor	donor	NOUN
ftr-474	344	17	's	's	PART
ftr-474	344	18	entire	entire	ADJ
ftr-474	344	19	interest	interest	NOUN
ftr-474	344	20	in	in	ADP
ftr-474	344	21	the	the	DET
ftr-474	344	22	underlying	underlie	VERB
ftr-474	344	23	property,60	property,60	NOUN
ftr-474	344	24	there	there	PRON
ftr-474	344	25	is	be	VERB
ftr-474	344	26	no	no	DET
ftr-474	344	27	need	need	NOUN
ftr-474	344	28	to	to	PART
ftr-474	344	29	deviate	deviate	VERB
ftr-474	344	30	from	from	ADP
ftr-474	344	31	general	general	ADJ
ftr-474	344	32	valuation	valuation	NOUN
ftr-474	344	33	principles	principle	NOUN
ftr-474	344	34	in	in	ADP
ftr-474	344	35	valuing	value	VERB
ftr-474	344	36	the	the	DET
ftr-474	344	37	transferred	transfer	VERB
ftr-474	344	38	interest	interest	NOUN
ftr-474	344	39	.	.	PUNCT
ftr-474	345	1	although	although	SCONJ
ftr-474	345	2	the	the	DET
ftr-474	345	3	impact	impact	NOUN
ftr-474	345	4	of	of	ADP
ftr-474	345	5	robinette	robinette	PROPN
ftr-474	345	6	on	on	ADP
ftr-474	345	7	the	the	DET
ftr-474	345	8	apportionment	apportionment	NOUN
ftr-474	345	9	of	of	ADP
ftr-474	345	10	value	value	NOUN
ftr-474	345	11	in	in	ADP
ftr-474	345	12	the	the	DET
ftr-474	345	13	initial	initial	ADJ
ftr-474	345	14	transfer	transfer	NOUN
ftr-474	345	15	is	be	AUX
ftr-474	345	16	well	well	ADV
ftr-474	345	17	settled	settle	VERB
ftr-474	345	18	,	,	PUNCT
ftr-474	345	19	the	the	DET
ftr-474	345	20	subsequent	subsequent	ADJ
ftr-474	345	21	treatment	treatment	NOUN
ftr-474	345	22	of	of	ADP
ftr-474	345	23	a	a	DET
ftr-474	345	24	retained	retain	VERB
ftr-474	345	25	interest	interest	NOUN
ftr-474	345	26	having	have	VERB
ftr-474	345	27	no	no	DET
ftr-474	345	28	ascertainable	ascertainable	ADJ
ftr-474	345	29	value	value	NOUN
ftr-474	345	30	remains	remain	VERB
ftr-474	345	31	unclear	unclear	ADJ
ftr-474	345	32	.	.	PUNCT
ftr-474	346	1	specifically	specifically	ADV
ftr-474	346	2	,	,	PUNCT
ftr-474	346	3	a	a	DET
ftr-474	346	4	problem	problem	NOUN
ftr-474	346	5	of	of	ADP
ftr-474	346	6	double	double	ADJ
ftr-474	346	7	taxation	taxation	NOUN
ftr-474	346	8	arises	arise	VERB
ftr-474	346	9	if	if	SCONJ
ftr-474	346	10	the	the	DET
ftr-474	346	11	value	value	NOUN
ftr-474	346	12	of	of	ADP
ftr-474	346	13	the	the	DET
ftr-474	346	14	retained	retain	VERB
ftr-474	346	15	interest	interest	NOUN
ftr-474	346	16	,	,	PUNCT
ftr-474	346	17	having	having	AUX
ftr-474	346	18	already	already	ADV
ftr-474	346	19	been	be	AUX
ftr-474	346	20	subjected	subject	VERB
ftr-474	346	21	to	to	ADP
ftr-474	346	22	gift	gift	VERB
ftr-474	346	23	tax	tax	NOUN
ftr-474	346	24	in	in	ADP
ftr-474	346	25	the	the	DET
ftr-474	346	26	initial	initial	ADJ
ftr-474	346	27	transfer	transfer	NOUN
ftr-474	346	28	,	,	PUNCT
ftr-474	346	29	enters	enter	VERB
ftr-474	346	30	the	the	DET
ftr-474	346	31	transfer	transfer	NOUN
ftr-474	346	32	tax	tax	NOUN
ftr-474	346	33	base	base	NOUN
ftr-474	346	34	not	not	PART
ftr-474	346	35	only	only	ADV
ftr-474	346	36	on	on	ADP
ftr-474	346	37	her	her	PRON
ftr-474	346	38	surviving	survive	VERB
ftr-474	346	39	both	both	DET
ftr-474	346	40	parents	parent	NOUN
ftr-474	346	41	but	but	CCONJ
ftr-474	346	42	also	also	ADV
ftr-474	346	43	on	on	ADP
ftr-474	346	44	her	she	PRON
ftr-474	346	45	dying	die	VERB
ftr-474	346	46	without	without	ADP
ftr-474	346	47	issue	issue	NOUN
ftr-474	346	48	.	.	PUNCT
ftr-474	347	1	i	i	PRON
ftr-474	347	2	d.	d.	PROPN
ftr-474	347	3	at	at	ADP
ftr-474	347	4	185	185	NUM
ftr-474	347	5	-	-	SYM
ftr-474	347	6	86	86	NUM
ftr-474	347	7	.	.	PUNCT
ftr-474	348	1	56	56	NUM
ftr-474	348	2	.	.	PUNCT
ftr-474	349	1	see	see	VERB
ftr-474	349	2	regs	reg	NOUN
ftr-474	349	3	.	.	PUNCT
ftr-474	350	1	§	§	PROPN
ftr-474	350	2	25.251	25.251	NUM
ftr-474	350	3	1	1	NUM
ftr-474	350	4	-	-	SYM
ftr-474	350	5	1(e	1(e	NUM
ftr-474	350	6	)	)	PUNCT
ftr-474	350	7	(	(	PUNCT
ftr-474	350	8	noting	note	VERB
ftr-474	350	9	that	that	SCONJ
ftr-474	350	10	if	if	SCONJ
ftr-474	350	11	a	a	DET
ftr-474	350	12	donor	donor	NOUN
ftr-474	350	13	retains	retain	VERB
ftr-474	350	14	a	a	DET
ftr-474	350	15	reversion	reversion	NOUN
ftr-474	350	16	conditioned	condition	VERB
ftr-474	350	17	on	on	ADP
ftr-474	350	18	a	a	DET
ftr-474	350	19	25	25	NUM
ftr-474	350	20	-	-	PUNCT
ftr-474	350	21	year	year	NOUN
ftr-474	350	22	-	-	PUNCT
ftr-474	350	23	old	old	ADJ
ftr-474	350	24	beneficiary	beneficiary	NOUN
ftr-474	350	25	's	's	PART
ftr-474	350	26	death	death	NOUN
ftr-474	350	27	without	without	ADP
ftr-474	350	28	issue	issue	NOUN
ftr-474	350	29	,	,	PUNCT
ftr-474	350	30	gift	gift	NOUN
ftr-474	350	31	tax	tax	NOUN
ftr-474	350	32	"	"	PUNCT
ftr-474	350	33	normally	normally	ADV
ftr-474	350	34	"	"	PUNCT
ftr-474	350	35	applies	apply	VERB
ftr-474	350	36	to	to	ADP
ftr-474	350	37	the	the	DET
ftr-474	350	38	entire	entire	ADJ
ftr-474	350	39	value	value	NOUN
ftr-474	350	40	of	of	ADP
ftr-474	350	41	the	the	DET
ftr-474	350	42	property	property	NOUN
ftr-474	350	43	because	because	SCONJ
ftr-474	350	44	the	the	DET
ftr-474	350	45	reversion	reversion	NOUN
ftr-474	350	46	is	be	AUX
ftr-474	350	47	"	"	PUNCT
ftr-474	350	48	not	not	PART
ftr-474	350	49	susceptible	susceptible	ADJ
ftr-474	350	50	of	of	ADP
ftr-474	350	51	measurement	measurement	NOUN
ftr-474	350	52	on	on	ADP
ftr-474	350	53	the	the	DET
ftr-474	350	54	basis	basis	NOUN
ftr-474	350	55	of	of	ADP
ftr-474	350	56	generally	generally	ADV
ftr-474	350	57	accepted	accept	VERB
ftr-474	350	58	valuation	valuation	NOUN
ftr-474	350	59	principles	principle	NOUN
ftr-474	350	60	"	"	PUNCT
ftr-474	350	61	)	)	PUNCT
ftr-474	350	62	.	.	PUNCT
ftr-474	351	1	57	57	NUM
ftr-474	351	2	.	.	X
ftr-474	352	1	under	under	ADP
ftr-474	352	2	robinette	robinette	PROPN
ftr-474	352	3	,	,	PUNCT
ftr-474	352	4	the	the	DET
ftr-474	352	5	value	value	NOUN
ftr-474	352	6	of	of	ADP
ftr-474	352	7	a	a	DET
ftr-474	352	8	retained	retain	VERB
ftr-474	352	9	interest	interest	NOUN
ftr-474	352	10	is	be	AUX
ftr-474	352	11	taken	take	VERB
ftr-474	352	12	into	into	ADP
ftr-474	352	13	account	account	NOUN
ftr-474	352	14	only	only	ADV
ftr-474	352	15	to	to	ADP
ftr-474	352	16	the	the	DET
ftr-474	352	17	extent	extent	NOUN
ftr-474	352	18	established	establish	VERB
ftr-474	352	19	by	by	ADP
ftr-474	352	20	the	the	DET
ftr-474	352	21	taxpayer	taxpayer	NOUN
ftr-474	352	22	.	.	PUNCT
ftr-474	353	1	318	318	NUM
ftr-474	353	2	u.s	u.s	PROPN
ftr-474	353	3	.	.	PROPN
ftr-474	353	4	at	at	ADP
ftr-474	353	5	188	188	NUM
ftr-474	353	6	-	-	SYM
ftr-474	353	7	89	89	NUM
ftr-474	353	8	.	.	PUNCT
ftr-474	354	1	thus	thus	ADV
ftr-474	354	2	,	,	PUNCT
ftr-474	354	3	a	a	DET
ftr-474	354	4	retained	retain	VERB
ftr-474	354	5	interest	interest	NOUN
ftr-474	354	6	with	with	ADP
ftr-474	354	7	no	no	DET
ftr-474	354	8	ascertainable	ascertainable	ADJ
ftr-474	354	9	value	value	NOUN
ftr-474	354	10	is	be	AUX
ftr-474	354	11	valued	value	VERB
ftr-474	354	12	at	at	ADP
ftr-474	354	13	zero	zero	NUM
ftr-474	354	14	;	;	PUNCT
ftr-474	354	15	if	if	SCONJ
ftr-474	354	16	the	the	DET
ftr-474	354	17	donor	donor	NOUN
ftr-474	354	18	establishes	establish	VERB
ftr-474	354	19	some	some	DET
ftr-474	354	20	minimum	minimum	ADJ
ftr-474	354	21	value	value	NOUN
ftr-474	354	22	,	,	PUNCT
ftr-474	354	23	only	only	ADV
ftr-474	354	24	that	that	DET
ftr-474	354	25	value	value	NOUN
ftr-474	354	26	is	be	AUX
ftr-474	354	27	taken	take	VERB
ftr-474	354	28	into	into	ADP
ftr-474	354	29	account	account	NOUN
ftr-474	354	30	.	.	PUNCT
ftr-474	355	1	see	see	VERB
ftr-474	355	2	,	,	PUNCT
ftr-474	355	3	e.g.	e.g.	ADV
ftr-474	355	4	,	,	PUNCT
ftr-474	355	5	rev	rev	PROPN
ftr-474	355	6	.	.	PROPN
ftr-474	356	1	rul	rul	PROPN
ftr-474	356	2	.	.	PUNCT
ftr-474	357	1	72	72	NUM
ftr-474	357	2	-	-	SYM
ftr-474	357	3	571	571	NUM
ftr-474	357	4	,	,	PUNCT
ftr-474	357	5	1972	1972	NUM
ftr-474	357	6	-	-	SYM
ftr-474	357	7	2	2	NUM
ftr-474	357	8	c.b	c.b	PROPN
ftr-474	357	9	.	.	PROPN
ftr-474	357	10	533	533	NUM
ftr-474	357	11	(	(	PUNCT
ftr-474	357	12	noting	note	VERB
ftr-474	357	13	that	that	SCONJ
ftr-474	357	14	settlor	settlor	NOUN
ftr-474	357	15	who	who	PRON
ftr-474	357	16	released	release	VERB
ftr-474	357	17	control	control	NOUN
ftr-474	357	18	over	over	ADP
ftr-474	357	19	reversion	reversion	NOUN
ftr-474	357	20	in	in	ADP
ftr-474	357	21	stock	stock	NOUN
ftr-474	357	22	worth	worth	ADJ
ftr-474	357	23	si,500x	si,500x	ADJ
ftr-474	357	24	.	.	PUNCT
ftr-474	358	1	while	while	SCONJ
ftr-474	358	2	retaining	retain	VERB
ftr-474	358	3	reversion	reversion	NOUN
ftr-474	358	4	in	in	ADP
ftr-474	358	5	$	$	SYM
ftr-474	358	6	100x	100x	NUM
ftr-474	358	7	,	,	PUNCT
ftr-474	358	8	made	make	VERB
ftr-474	358	9	completed	complete	VERB
ftr-474	358	10	gift	gift	NOUN
ftr-474	358	11	of	of	ADP
ftr-474	358	12	discounted	discount	VERB
ftr-474	358	13	value	value	NOUN
ftr-474	358	14	of	of	ADP
ftr-474	358	15	reversion	reversion	NOUN
ftr-474	358	16	in	in	ADP
ftr-474	358	17	s1,400x	s1,400x	ADV
ftr-474	358	18	;	;	PUNCT
ftr-474	358	19	possibility	possibility	NOUN
ftr-474	358	20	that	that	SCONJ
ftr-474	358	21	settlor	settlor	NOUN
ftr-474	358	22	might	might	AUX
ftr-474	358	23	receive	receive	VERB
ftr-474	358	24	stock	stock	NOUN
ftr-474	358	25	at	at	ADP
ftr-474	358	26	termination	termination	NOUN
ftr-474	358	27	had	have	VERB
ftr-474	358	28	no	no	DET
ftr-474	358	29	ascertainable	ascertainable	ADJ
ftr-474	358	30	value	value	NOUN
ftr-474	358	31	)	)	PUNCT
ftr-474	358	32	;	;	PUNCT
ftr-474	358	33	rev	rev	PROPN
ftr-474	358	34	.	.	PROPN
ftr-474	359	1	rul	rul	PROPN
ftr-474	359	2	.	.	PUNCT
ftr-474	360	1	77	77	NUM
ftr-474	360	2	-	-	SYM
ftr-474	360	3	99	99	NUM
ftr-474	360	4	,	,	PUNCT
ftr-474	360	5	1977	1977	NUM
ftr-474	360	6	-	-	SYM
ftr-474	360	7	1	1	NUM
ftr-474	360	8	c.b	c.b	PROPN
ftr-474	360	9	.	.	PROPN
ftr-474	360	10	295	295	NUM
ftr-474	360	11	(	(	PUNCT
ftr-474	360	12	noting	note	VERB
ftr-474	360	13	that	that	SCONJ
ftr-474	360	14	allocation	allocation	NOUN
ftr-474	360	15	of	of	ADP
ftr-474	360	16	future	future	ADJ
ftr-474	360	17	capital	capital	NOUN
ftr-474	360	18	gains	gain	NOUN
ftr-474	360	19	to	to	ADP
ftr-474	360	20	income	income	NOUN
ftr-474	360	21	and	and	CCONJ
ftr-474	360	22	capital	capital	NOUN
ftr-474	360	23	losses	loss	NOUN
ftr-474	360	24	to	to	PART
ftr-474	360	25	corpus	corpus	NOUN
ftr-474	360	26	deprives	deprive	NOUN
ftr-474	360	27	retained	retain	VERB
ftr-474	360	28	reversionary	reversionary	ADJ
ftr-474	360	29	interest	interest	NOUN
ftr-474	360	30	of	of	ADP
ftr-474	360	31	any	any	DET
ftr-474	360	32	ascertainable	ascertainable	ADJ
ftr-474	360	33	value	value	NOUN
ftr-474	360	34	)	)	PUNCT
ftr-474	360	35	.	.	PUNCT
ftr-474	361	1	58	58	NUM
ftr-474	361	2	.	.	PUNCT
ftr-474	362	1	see	see	VERB
ftr-474	362	2	mchugh	mchugh	PROPN
ftr-474	362	3	v.	v.	PROPN
ftr-474	362	4	united	united	PROPN
ftr-474	362	5	states	states	PROPN
ftr-474	362	6	.	.	PUNCT
ftr-474	363	1	142	142	NUM
ftr-474	363	2	f.	f.	PROPN
ftr-474	363	3	supp	supp	PROPN
ftr-474	363	4	.	.	PUNCT
ftr-474	364	1	927	927	NUM
ftr-474	364	2	(	(	PUNCT
ftr-474	364	3	ct	ct	PROPN
ftr-474	364	4	.	.	PUNCT
ftr-474	364	5	cl	cl	NOUN
ftr-474	364	6	.	.	PUNCT
ftr-474	364	7	1956	1956	NUM
ftr-474	364	8	)	)	PUNCT
ftr-474	364	9	(	(	PUNCT
ftr-474	364	10	denying	deny	VERB
ftr-474	364	11	summary	summary	NOUN
ftr-474	364	12	judgment	judgment	NOUN
ftr-474	364	13	,	,	PUNCT
ftr-474	364	14	and	and	CCONJ
ftr-474	364	15	permitting	permit	VERB
ftr-474	364	16	taxpayer	taxpayer	NOUN
ftr-474	364	17	to	to	PART
ftr-474	364	18	introduce	introduce	VERB
ftr-474	364	19	evidence	evidence	NOUN
ftr-474	364	20	concerning	concern	VERB
ftr-474	364	21	value	value	NOUN
ftr-474	364	22	of	of	ADP
ftr-474	364	23	income	income	NOUN
ftr-474	364	24	beneficiary	beneficiary	NOUN
ftr-474	364	25	's	's	PART
ftr-474	364	26	limited	limited	ADJ
ftr-474	364	27	power	power	NOUN
ftr-474	364	28	to	to	PART
ftr-474	364	29	invade	invade	VERB
ftr-474	364	30	corpus	corpu	NOUN
ftr-474	364	31	)	)	PUNCT
ftr-474	364	32	.	.	PUNCT
ftr-474	365	1	moreover	moreover	ADV
ftr-474	365	2	,	,	PUNCT
ftr-474	365	3	whether	whether	SCONJ
ftr-474	365	4	value	value	NOUN
ftr-474	365	5	is	be	AUX
ftr-474	365	6	ascertainable	ascertainable	ADJ
ftr-474	365	7	may	may	AUX
ftr-474	365	8	depend	depend	VERB
ftr-474	365	9	on	on	ADP
ftr-474	365	10	whether	whether	SCONJ
ftr-474	365	11	a	a	DET
ftr-474	365	12	relevant	relevant	ADJ
ftr-474	365	13	condition	condition	NOUN
ftr-474	365	14	(	(	PUNCT
ftr-474	365	15	e.g.	e.g.	ADV
ftr-474	365	16	,	,	PUNCT
ftr-474	365	17	marriage	marriage	NOUN
ftr-474	365	18	or	or	CCONJ
ftr-474	365	19	birth	birth	NOUN
ftr-474	365	20	of	of	ADP
ftr-474	365	21	issue	issue	NOUN
ftr-474	365	22	)	)	PUNCT
ftr-474	365	23	is	be	AUX
ftr-474	365	24	within	within	ADP
ftr-474	365	25	the	the	DET
ftr-474	365	26	control	control	NOUN
ftr-474	365	27	of	of	ADP
ftr-474	365	28	an	an	DET
ftr-474	365	29	interested	interested	ADJ
ftr-474	365	30	person	person	NOUN
ftr-474	365	31	.	.	PUNCT
ftr-474	366	1	assume	assume	VERB
ftr-474	366	2	that	that	SCONJ
ftr-474	366	3	a	a	PRON
ftr-474	366	4	creates	create	VERB
ftr-474	366	5	a	a	DET
ftr-474	366	6	trust	trust	NOUN
ftr-474	366	7	to	to	PART
ftr-474	366	8	pay	pay	VERB
ftr-474	366	9	income	income	NOUN
ftr-474	366	10	to	to	ADP
ftr-474	366	11	b	b	PROPN
ftr-474	366	12	(	(	PUNCT
ftr-474	366	13	who	who	PRON
ftr-474	366	14	currently	currently	ADV
ftr-474	366	15	has	have	VERB
ftr-474	366	16	no	no	DET
ftr-474	366	17	issue	issue	NOUN
ftr-474	366	18	)	)	PUNCT
ftr-474	366	19	for	for	ADP
ftr-474	366	20	life	life	NOUN
ftr-474	366	21	,	,	PUNCT
ftr-474	366	22	with	with	ADP
ftr-474	366	23	remainder	remainder	NOUN
ftr-474	366	24	at	at	ADP
ftr-474	366	25	b	b	PROPN
ftr-474	366	26	's	's	PART
ftr-474	366	27	death	death	NOUN
ftr-474	366	28	to	to	ADP
ftr-474	366	29	b	b	NOUN
ftr-474	366	30	's	's	PART
ftr-474	366	31	issue	issue	NOUN
ftr-474	366	32	or	or	CCONJ
ftr-474	366	33	reversion	reversion	NOUN
ftr-474	366	34	to	to	ADP
ftr-474	366	35	a	a	DET
ftr-474	366	36	if	if	SCONJ
ftr-474	366	37	no	no	DET
ftr-474	366	38	issue	issue	NOUN
ftr-474	366	39	of	of	ADP
ftr-474	366	40	b	b	NOUN
ftr-474	366	41	are	be	AUX
ftr-474	366	42	then	then	ADV
ftr-474	366	43	living	live	VERB
ftr-474	366	44	.	.	PUNCT
ftr-474	367	1	a	a	DET
ftr-474	367	2	's	's	PART
ftr-474	367	3	reversion	reversion	NOUN
ftr-474	367	4	may	may	AUX
ftr-474	367	5	have	have	VERB
ftr-474	367	6	no	no	DET
ftr-474	367	7	ascertainable	ascertainable	ADJ
ftr-474	367	8	value	value	NOUN
ftr-474	367	9	,	,	PUNCT
ftr-474	367	10	whether	whether	SCONJ
ftr-474	367	11	or	or	CCONJ
ftr-474	367	12	not	not	PART
ftr-474	367	13	the	the	DET
ftr-474	367	14	probability	probability	NOUN
ftr-474	367	15	of	of	ADP
ftr-474	367	16	death	death	NOUN
ftr-474	367	17	without	without	ADP
ftr-474	367	18	issue	issue	NOUN
ftr-474	367	19	is	be	AUX
ftr-474	367	20	statistically	statistically	ADV
ftr-474	367	21	unascertainable	unascertainable	ADJ
ftr-474	367	22	,	,	PUNCT
ftr-474	367	23	if	if	SCONJ
ftr-474	367	24	b	b	NOUN
ftr-474	367	25	has	have	AUX
ftr-474	367	26	motive	motive	NOUN
ftr-474	367	27	and	and	CCONJ
ftr-474	367	28	opportunity	opportunity	NOUN
ftr-474	367	29	to	to	PART
ftr-474	367	30	skew	skew	VERB
ftr-474	367	31	the	the	DET
ftr-474	367	32	outcome	outcome	NOUN
ftr-474	367	33	in	in	ADP
ftr-474	367	34	b	b	NOUN
ftr-474	367	35	's	's	PART
ftr-474	367	36	favor	favor	NOUN
ftr-474	367	37	.	.	PUNCT
ftr-474	368	1	see	see	VERB
ftr-474	368	2	estate	estate	NOUN
ftr-474	368	3	of	of	ADP
ftr-474	368	4	cardeza	cardeza	NOUN
ftr-474	368	5	v.	v.	ADP
ftr-474	368	6	united	united	PROPN
ftr-474	368	7	states	states	PROPN
ftr-474	368	8	.	.	PUNCT
ftr-474	369	1	261	261	NUM
ftr-474	369	2	f.2d	f.2d	ADP
ftr-474	369	3	423	423	NUM
ftr-474	369	4	,	,	PUNCT
ftr-474	369	5	426	426	NUM
ftr-474	369	6	-	-	SYM
ftr-474	369	7	27	27	NUM
ftr-474	369	8	(	(	PUNCT
ftr-474	369	9	3d	3d	NUM
ftr-474	369	10	cir	cir	NOUN
ftr-474	369	11	.	.	PROPN
ftr-474	369	12	1958	1958	NUM
ftr-474	369	13	)	)	PUNCT
ftr-474	369	14	;	;	PUNCT
ftr-474	369	15	cf	cf	X
ftr-474	369	16	.	.	PUNCT
ftr-474	370	1	commissioner	commissioner	PROPN
ftr-474	370	2	v.	v.	ADP
ftr-474	370	3	estate	estate	NOUN
ftr-474	370	4	of	of	ADP
ftr-474	370	5	sternberger	sternberger	NOUN
ftr-474	370	6	,	,	PUNCT
ftr-474	370	7	348	348	NUM
ftr-474	370	8	u.s	u.s	PROPN
ftr-474	370	9	.	.	PROPN
ftr-474	370	10	187	187	NUM
ftr-474	370	11	,	,	PUNCT
ftr-474	370	12	197	197	NUM
ftr-474	370	13	-	-	SYM
ftr-474	370	14	98	98	NUM
ftr-474	370	15	(	(	PUNCT
ftr-474	370	16	1955	1955	NUM
ftr-474	370	17	)	)	PUNCT
ftr-474	370	18	(	(	PUNCT
ftr-474	370	19	noting	note	VERB
ftr-474	370	20	potential	potential	ADJ
ftr-474	370	21	abuse	abuse	NOUN
ftr-474	370	22	where	where	SCONJ
ftr-474	370	23	charitable	charitable	ADJ
ftr-474	370	24	interest	interest	NOUN
ftr-474	370	25	was	be	AUX
ftr-474	370	26	conditioned	condition	VERB
ftr-474	370	27	on	on	ADP
ftr-474	370	28	event	event	NOUN
ftr-474	370	29	within	within	ADP
ftr-474	370	30	private	private	ADJ
ftr-474	370	31	beneficiary	beneficiary	NOUN
ftr-474	370	32	's	's	PART
ftr-474	370	33	control	control	NOUN
ftr-474	370	34	)	)	PUNCT
ftr-474	370	35	.	.	PUNCT
ftr-474	371	1	59	59	NUM
ftr-474	371	2	.	.	PUNCT
ftr-474	372	1	see	see	VERB
ftr-474	372	2	,	,	PUNCT
ftr-474	372	3	e.g.	e.g.	ADV
ftr-474	372	4	,	,	PUNCT
ftr-474	372	5	smith	smith	PROPN
ftr-474	372	6	v.	v.	PROPN
ftr-474	372	7	shaughnessy	shaughnessy	PROPN
ftr-474	372	8	,	,	PUNCT
ftr-474	372	9	318	318	NUM
ftr-474	372	10	u.s	u.s	PROPN
ftr-474	372	11	.	.	PROPN
ftr-474	372	12	176	176	NUM
ftr-474	372	13	(	(	PUNCT
ftr-474	372	14	1943	1943	NUM
ftr-474	372	15	)	)	PUNCT
ftr-474	372	16	(	(	PUNCT
ftr-474	372	17	holding	hold	VERB
ftr-474	372	18	amount	amount	NOUN
ftr-474	372	19	of	of	ADP
ftr-474	372	20	gift	gift	NOUN
ftr-474	372	21	reduced	reduce	VERB
ftr-474	372	22	by	by	ADP
ftr-474	372	23	value	value	NOUN
ftr-474	372	24	of	of	ADP
ftr-474	372	25	reversion	reversion	NOUN
ftr-474	372	26	where	where	SCONJ
ftr-474	372	27	property	property	NOUN
ftr-474	372	28	was	be	AUX
ftr-474	372	29	transferred	transfer	VERB
ftr-474	372	30	in	in	ADP
ftr-474	372	31	trust	trust	NOUN
ftr-474	372	32	to	to	PART
ftr-474	372	33	pay	pay	VERB
ftr-474	372	34	income	income	NOUN
ftr-474	372	35	to	to	ADP
ftr-474	372	36	settlor	settlor	NOUN
ftr-474	372	37	's	's	PART
ftr-474	372	38	wife	wife	NOUN
ftr-474	372	39	for	for	ADP
ftr-474	372	40	life	life	NOUN
ftr-474	372	41	,	,	PUNCT
ftr-474	372	42	then	then	ADV
ftr-474	372	43	reversion	reversion	NOUN
ftr-474	372	44	to	to	PART
ftr-474	372	45	settlor	settlor	NOUN
ftr-474	372	46	if	if	SCONJ
ftr-474	372	47	living	live	VERB
ftr-474	372	48	,	,	PUNCT
ftr-474	372	49	otherwise	otherwise	ADV
ftr-474	372	50	remainder	remainder	VERB
ftr-474	372	51	to	to	ADP
ftr-474	372	52	wife	wife	NOUN
ftr-474	372	53	's	's	PART
ftr-474	372	54	heirs	heir	NOUN
ftr-474	372	55	)	)	PUNCT
ftr-474	372	56	.	.	PUNCT
ftr-474	373	1	60	60	NUM
ftr-474	373	2	.	.	PUNCT
ftr-474	374	1	see	see	VERB
ftr-474	374	2	regs	reg	NOUN
ftr-474	374	3	.	.	PUNCT
ftr-474	375	1	§	§	PROPN
ftr-474	375	2	25.251	25.251	NUM
ftr-474	375	3	i	i	PROPN
ftr-474	375	4	-	-	PUNCT
ftr-474	375	5	i(0	i(0	PROPN
ftr-474	375	6	)	)	PUNCT
ftr-474	375	7	;	;	PUNCT
ftr-474	376	1	cf	cf	AUX
ftr-474	376	2	.	.	PUNCT
ftr-474	376	3	rev	rev	PROPN
ftr-474	376	4	.	.	PUNCT
ftr-474	377	1	rul	rul	PROPN
ftr-474	377	2	.	.	PUNCT
ftr-474	378	1	76	76	NUM
ftr-474	378	2	-	-	SYM
ftr-474	378	3	472	472	NUM
ftr-474	378	4	.	.	PUNCT
ftr-474	379	1	1976	1976	NUM
ftr-474	379	2	-	-	SYM
ftr-474	379	3	2	2	NUM
ftr-474	379	4	c.b	c.b	PROPN
ftr-474	379	5	.	.	PROPN
ftr-474	379	6	264	264	NUM
ftr-474	379	7	:	:	PUNCT
ftr-474	379	8	rev	rev	PROPN
ftr-474	379	9	.	.	PUNCT
ftr-474	379	10	rul	rul	PROPN
ftr-474	379	11	.	.	PUNCT
ftr-474	380	1	6188	6188	NUM
ftr-474	380	2	,	,	PUNCT
ftr-474	380	3	1961	1961	NUM
ftr-474	380	4	-	-	SYM
ftr-474	380	5	1	1	NUM
ftr-474	380	6	c.b	c.b	PROPN
ftr-474	380	7	.	.	PROPN
ftr-474	380	8	417	417	NUM
ftr-474	380	9	.	.	NUM
ftr-474	380	10	19941	19941	NUM
ftr-474	381	1	florida	florida	PROPN
ftr-474	381	2	tax	tax	NOUN
ftr-474	381	3	review	review	NOUN
ftr-474	381	4	again	again	ADV
ftr-474	381	5	during	during	ADP
ftr-474	381	6	life	life	NOUN
ftr-474	381	7	or	or	CCONJ
ftr-474	381	8	at	at	ADP
ftr-474	381	9	death	death	NOUN
ftr-474	381	10	.	.	PUNCT
ftr-474	382	1	if	if	SCONJ
ftr-474	382	2	the	the	DET
ftr-474	382	3	donor	donor	NOUN
ftr-474	382	4	makes	make	VERB
ftr-474	382	5	a	a	DET
ftr-474	382	6	subsequent	subsequent	ADJ
ftr-474	382	7	lifetime	lifetime	NOUN
ftr-474	382	8	gift	gift	NOUN
ftr-474	382	9	of	of	ADP
ftr-474	382	10	the	the	DET
ftr-474	382	11	retained	retain	VERB
ftr-474	382	12	interest	interest	NOUN
ftr-474	382	13	,	,	PUNCT
ftr-474	382	14	what	what	DET
ftr-474	382	15	little	little	ADJ
ftr-474	382	16	authority	authority	NOUN
ftr-474	382	17	exists	exist	VERB
ftr-474	382	18	indicates	indicate	VERB
ftr-474	382	19	that	that	SCONJ
ftr-474	382	20	the	the	DET
ftr-474	382	21	subsequent	subsequent	ADJ
ftr-474	382	22	gift	gift	NOUN
ftr-474	382	23	should	should	AUX
ftr-474	382	24	simply	simply	ADV
ftr-474	382	25	be	be	AUX
ftr-474	382	26	disregarded	disregard	VERB
ftr-474	382	27	,	,	PUNCT
ftr-474	382	28	regardless	regardless	ADV
ftr-474	382	29	of	of	ADP
ftr-474	382	30	the	the	DET
ftr-474	382	31	value	value	NOUN
ftr-474	382	32	of	of	ADP
ftr-474	382	33	the	the	DET
ftr-474	382	34	interest	interest	NOUN
ftr-474	382	35	at	at	ADP
ftr-474	382	36	that	that	PRON
ftr-474	382	37	time.6	time.6	NOUN
ftr-474	382	38	'	'	PUNCT
ftr-474	382	39	this	this	DET
ftr-474	382	40	approach	approach	NOUN
ftr-474	382	41	can	can	AUX
ftr-474	382	42	be	be	AUX
ftr-474	382	43	defended	defend	VERB
ftr-474	382	44	on	on	ADP
ftr-474	382	45	grounds	ground	NOUN
ftr-474	382	46	of	of	ADP
ftr-474	382	47	consistency	consistency	NOUN
ftr-474	382	48	;	;	PUNCT
ftr-474	382	49	since	since	SCONJ
ftr-474	382	50	the	the	DET
ftr-474	382	51	interest	interest	NOUN
ftr-474	382	52	retained	retain	VERB
ftr-474	382	53	in	in	ADP
ftr-474	382	54	the	the	DET
ftr-474	382	55	initial	initial	ADJ
ftr-474	382	56	transfer	transfer	NOUN
ftr-474	382	57	was	be	AUX
ftr-474	382	58	valued	value	VERB
ftr-474	382	59	at	at	ADP
ftr-474	382	60	zero	zero	NUM
ftr-474	382	61	under	under	ADP
ftr-474	382	62	robinette	robinette	PROPN
ftr-474	382	63	,	,	PUNCT
ftr-474	382	64	it	it	PRON
ftr-474	382	65	is	be	AUX
ftr-474	382	66	also	also	ADV
ftr-474	382	67	valued	value	VERB
ftr-474	382	68	at	at	ADP
ftr-474	382	69	zero	zero	NUM
ftr-474	382	70	in	in	ADP
ftr-474	382	71	the	the	DET
ftr-474	382	72	subsequent	subsequent	ADJ
ftr-474	382	73	transfer	transfer	NOUN
ftr-474	382	74	.	.	PUNCT
ftr-474	383	1	disregarding	disregard	VERB
ftr-474	383	2	the	the	DET
ftr-474	383	3	subsequent	subsequent	ADJ
ftr-474	383	4	transfer	transfer	NOUN
ftr-474	383	5	preserves	preserve	NOUN
ftr-474	383	6	symmetry	symmetry	NOUN
ftr-474	383	7	in	in	ADP
ftr-474	383	8	valuing	value	VERB
ftr-474	383	9	the	the	DET
ftr-474	383	10	retained	retain	VERB
ftr-474	383	11	interest	interest	NOUN
ftr-474	383	12	and	and	CCONJ
ftr-474	383	13	prevents	prevent	VERB
ftr-474	383	14	double	double	ADJ
ftr-474	383	15	taxation.62	taxation.62	NOUN
ftr-474	383	16	at	at	ADP
ftr-474	383	17	the	the	DET
ftr-474	383	18	same	same	ADJ
ftr-474	383	19	time	time	NOUN
ftr-474	383	20	,	,	PUNCT
ftr-474	383	21	this	this	DET
ftr-474	383	22	approach	approach	NOUN
ftr-474	383	23	wreaks	wreak	VERB
ftr-474	383	24	havoc	havoc	NOUN
ftr-474	383	25	with	with	ADP
ftr-474	383	26	the	the	DET
ftr-474	383	27	general	general	ADJ
ftr-474	383	28	principle	principle	NOUN
ftr-474	383	29	that	that	SCONJ
ftr-474	383	30	a	a	DET
ftr-474	383	31	gift	gift	NOUN
ftr-474	383	32	of	of	ADP
ftr-474	383	33	an	an	DET
ftr-474	383	34	interest	interest	NOUN
ftr-474	383	35	should	should	AUX
ftr-474	383	36	be	be	AUX
ftr-474	383	37	valued	value	VERB
ftr-474	383	38	and	and	CCONJ
ftr-474	383	39	included	include	VERB
ftr-474	383	40	in	in	ADP
ftr-474	383	41	the	the	DET
ftr-474	383	42	gift	gift	NOUN
ftr-474	383	43	tax	tax	NOUN
ftr-474	383	44	base	base	NOUN
ftr-474	383	45	when	when	SCONJ
ftr-474	383	46	the	the	DET
ftr-474	383	47	gift	gift	NOUN
ftr-474	383	48	becomes	become	VERB
ftr-474	383	49	complete.63	complete.63	NOUN
ftr-474	383	50	the	the	DET
ftr-474	383	51	disjunction	disjunction	NOUN
ftr-474	383	52	between	between	ADP
ftr-474	383	53	the	the	DET
ftr-474	383	54	time	time	NOUN
ftr-474	383	55	the	the	DET
ftr-474	383	56	gift	gift	NOUN
ftr-474	383	57	tax	tax	NOUN
ftr-474	383	58	is	be	AUX
ftr-474	383	59	imposed	impose	VERB
ftr-474	383	60	on	on	ADP
ftr-474	383	61	the	the	DET
ftr-474	383	62	retained	retain	VERB
ftr-474	383	63	interest	interest	NOUN
ftr-474	383	64	(	(	PUNCT
ftr-474	383	65	in	in	ADP
ftr-474	383	66	the	the	DET
ftr-474	383	67	initial	initial	ADJ
ftr-474	383	68	transfer	transfer	NOUN
ftr-474	383	69	)	)	PUNCT
ftr-474	383	70	and	and	CCONJ
ftr-474	383	71	the	the	DET
ftr-474	383	72	time	time	NOUN
ftr-474	383	73	the	the	DET
ftr-474	383	74	donor	donor	NOUN
ftr-474	383	75	makes	make	VERB
ftr-474	383	76	a	a	DET
ftr-474	383	77	completed	complete	VERB
ftr-474	383	78	gift	gift	NOUN
ftr-474	383	79	of	of	ADP
ftr-474	383	80	that	that	DET
ftr-474	383	81	interest	interest	NOUN
ftr-474	383	82	(	(	PUNCT
ftr-474	383	83	in	in	ADP
ftr-474	383	84	the	the	DET
ftr-474	383	85	subsequent	subsequent	ADJ
ftr-474	383	86	transfer	transfer	NOUN
ftr-474	383	87	)	)	PUNCT
ftr-474	383	88	has	have	VERB
ftr-474	383	89	its	its	PRON
ftr-474	383	90	roots	root	NOUN
ftr-474	383	91	in	in	ADP
ftr-474	383	92	the	the	DET
ftr-474	383	93	holding	holding	NOUN
ftr-474	383	94	of	of	ADP
ftr-474	383	95	robinette	robinette	PROPN
ftr-474	383	96	.	.	PUNCT
ftr-474	384	1	by	by	ADP
ftr-474	384	2	imposing	impose	VERB
ftr-474	384	3	a	a	DET
ftr-474	384	4	gift	gift	NOUN
ftr-474	384	5	tax	tax	NOUN
ftr-474	384	6	on	on	ADP
ftr-474	384	7	the	the	DET
ftr-474	384	8	combined	combine	VERB
ftr-474	384	9	value	value	NOUN
ftr-474	384	10	of	of	ADP
ftr-474	384	11	the	the	DET
ftr-474	384	12	retained	retain	VERB
ftr-474	384	13	and	and	CCONJ
ftr-474	384	14	transferred	transfer	VERB
ftr-474	384	15	interests	interest	NOUN
ftr-474	384	16	in	in	ADP
ftr-474	384	17	the	the	DET
ftr-474	384	18	initial	initial	ADJ
ftr-474	384	19	transfer	transfer	NOUN
ftr-474	384	20	,	,	PUNCT
ftr-474	384	21	robinette	robinette	NOUN
ftr-474	384	22	in	in	ADP
ftr-474	384	23	effect	effect	NOUN
ftr-474	384	24	telescopes	telescope	NOUN
ftr-474	384	25	the	the	DET
ftr-474	384	26	initial	initial	ADJ
ftr-474	384	27	and	and	CCONJ
ftr-474	384	28	subsequent	subsequent	ADJ
ftr-474	384	29	transfers	transfer	NOUN
ftr-474	384	30	into	into	ADP
ftr-474	384	31	a	a	DET
ftr-474	384	32	single	single	ADJ
ftr-474	384	33	taxable	taxable	ADJ
ftr-474	384	34	event	event	NOUN
ftr-474	384	35	.	.	PUNCT
ftr-474	385	1	though	though	SCONJ
ftr-474	385	2	conceptually	conceptually	ADV
ftr-474	385	3	inelegant	inelegant	ADJ
ftr-474	385	4	,	,	PUNCT
ftr-474	385	5	this	this	DET
ftr-474	385	6	pragmatic	pragmatic	ADJ
ftr-474	385	7	approach	approach	NOUN
ftr-474	385	8	sidesteps	sidestep	VERB
ftr-474	385	9	the	the	DET
ftr-474	385	10	problem	problem	NOUN
ftr-474	385	11	of	of	ADP
ftr-474	385	12	valuing	value	VERB
ftr-474	385	13	an	an	DET
ftr-474	385	14	interest	interest	NOUN
ftr-474	385	15	that	that	PRON
ftr-474	385	16	has	have	VERB
ftr-474	385	17	no	no	DET
ftr-474	385	18	ascertainable	ascertainable	ADJ
ftr-474	385	19	value	value	NOUN
ftr-474	385	20	.	.	PUNCT
ftr-474	386	1	moreover	moreover	ADV
ftr-474	386	2	,	,	PUNCT
ftr-474	386	3	once	once	SCONJ
ftr-474	386	4	the	the	DET
ftr-474	386	5	retained	retain	VERB
ftr-474	386	6	interest	interest	NOUN
ftr-474	386	7	has	have	AUX
ftr-474	386	8	attracted	attract	VERB
ftr-474	386	9	a	a	DET
ftr-474	386	10	gift	gift	NOUN
ftr-474	386	11	tax	tax	NOUN
ftr-474	386	12	in	in	ADP
ftr-474	386	13	the	the	DET
ftr-474	386	14	initial	initial	ADJ
ftr-474	386	15	transfer	transfer	NOUN
ftr-474	386	16	,	,	PUNCT
ftr-474	386	17	the	the	DET
ftr-474	386	18	same	same	ADJ
ftr-474	386	19	interest	interest	NOUN
ftr-474	386	20	should	should	AUX
ftr-474	386	21	not	not	PART
ftr-474	386	22	be	be	AUX
ftr-474	386	23	subject	subject	ADJ
ftr-474	386	24	to	to	ADP
ftr-474	386	25	a	a	DET
ftr-474	386	26	second	second	ADJ
ftr-474	386	27	gift	gift	NOUN
ftr-474	386	28	tax	tax	NOUN
ftr-474	386	29	in	in	ADP
ftr-474	386	30	the	the	DET
ftr-474	386	31	subsequent	subsequent	ADJ
ftr-474	386	32	transfer	transfer	NOUN
ftr-474	386	33	.	.	PUNCT
ftr-474	387	1	the	the	DET
ftr-474	387	2	rationale	rationale	NOUN
ftr-474	387	3	for	for	ADP
ftr-474	387	4	disregarding	disregard	VERB
ftr-474	387	5	a	a	DET
ftr-474	387	6	subsequent	subsequent	ADJ
ftr-474	387	7	transfer	transfer	NOUN
ftr-474	387	8	of	of	ADP
ftr-474	387	9	the	the	DET
ftr-474	387	10	retained	retain	VERB
ftr-474	387	11	interest	interest	NOUN
ftr-474	387	12	might	might	AUX
ftr-474	387	13	appear	appear	VERB
ftr-474	387	14	equally	equally	ADV
ftr-474	387	15	persuasive	persuasive	ADJ
ftr-474	387	16	where	where	SCONJ
ftr-474	387	17	that	that	DET
ftr-474	387	18	transfer	transfer	NOUN
ftr-474	387	19	occurs	occur	VERB
ftr-474	387	20	at	at	ADP
ftr-474	387	21	death	death	NOUN
ftr-474	387	22	rather	rather	ADV
ftr-474	387	23	than	than	ADP
ftr-474	387	24	during	during	ADP
ftr-474	387	25	life	life	NOUN
ftr-474	387	26	.	.	PUNCT
ftr-474	388	1	however	however	ADV
ftr-474	388	2	,	,	PUNCT
ftr-474	388	3	if	if	SCONJ
ftr-474	388	4	the	the	DET
ftr-474	388	5	donor	donor	NOUN
ftr-474	388	6	still	still	ADV
ftr-474	388	7	owns	own	VERB
ftr-474	388	8	the	the	DET
ftr-474	388	9	retained	retain	VERB
ftr-474	388	10	interest	interest	NOUN
ftr-474	388	11	at	at	ADP
ftr-474	388	12	death	death	NOUN
ftr-474	388	13	,	,	PUNCT
ftr-474	388	14	the	the	DET
ftr-474	388	15	interest	interest	NOUN
ftr-474	388	16	generally	generally	ADV
ftr-474	388	17	is	be	AUX
ftr-474	388	18	included	include	VERB
ftr-474	388	19	in	in	ADP
ftr-474	388	20	the	the	DET
ftr-474	388	21	gross	gross	ADJ
ftr-474	388	22	estate	estate	NOUN
ftr-474	388	23	.	.	PUNCT
ftr-474	389	1	6	6	NUM
ftr-474	389	2	'	'	PUNCT
ftr-474	389	3	indeed	indeed	ADV
ftr-474	389	4	,	,	PUNCT
ftr-474	389	5	the	the	DET
ftr-474	389	6	61	61	NUM
ftr-474	389	7	.	.	PUNCT
ftr-474	390	1	see	see	VERB
ftr-474	390	2	estate	estate	NOUN
ftr-474	390	3	of	of	ADP
ftr-474	390	4	kolb	kolb	PROPN
ftr-474	390	5	v.	v.	PROPN
ftr-474	390	6	commissioner	commissioner	PROPN
ftr-474	390	7	,	,	PUNCT
ftr-474	390	8	5	5	NUM
ftr-474	390	9	t.c	t.c	PROPN
ftr-474	390	10	.	.	PROPN
ftr-474	390	11	588	588	NUM
ftr-474	390	12	(	(	PUNCT
ftr-474	390	13	1945	1945	NUM
ftr-474	390	14	)	)	PUNCT
ftr-474	390	15	(	(	PUNCT
ftr-474	390	16	holding	hold	VERB
ftr-474	390	17	that	that	DET
ftr-474	390	18	settlor	settlor	NOUN
ftr-474	390	19	who	who	PRON
ftr-474	390	20	created	create	VERB
ftr-474	390	21	trust	trust	NOUN
ftr-474	390	22	with	with	ADP
ftr-474	390	23	fixed	fix	VERB
ftr-474	390	24	equal	equal	ADJ
ftr-474	390	25	shares	share	NOUN
ftr-474	390	26	for	for	ADP
ftr-474	390	27	existing	exist	VERB
ftr-474	390	28	grandchildren	grandchild	NOUN
ftr-474	390	29	,	,	PUNCT
ftr-474	390	30	retaining	retain	VERB
ftr-474	390	31	power	power	NOUN
ftr-474	390	32	to	to	PART
ftr-474	390	33	add	add	VERB
ftr-474	390	34	afterbom	afterbom	ADJ
ftr-474	390	35	grandchildren	grandchild	NOUN
ftr-474	390	36	,	,	PUNCT
ftr-474	390	37	made	make	VERB
ftr-474	390	38	gift	gift	NOUN
ftr-474	390	39	of	of	ADP
ftr-474	390	40	entire	entire	ADJ
ftr-474	390	41	value	value	NOUN
ftr-474	390	42	of	of	ADP
ftr-474	390	43	trust	trust	NOUN
ftr-474	390	44	property	property	NOUN
ftr-474	390	45	,	,	PUNCT
ftr-474	390	46	and	and	CCONJ
ftr-474	390	47	that	that	SCONJ
ftr-474	390	48	no	no	DET
ftr-474	390	49	additional	additional	ADJ
ftr-474	390	50	gift	gift	NOUN
ftr-474	390	51	occurred	occur	VERB
ftr-474	390	52	when	when	SCONJ
ftr-474	390	53	settlor	settlor	NOUN
ftr-474	390	54	subsequently	subsequently	ADV
ftr-474	390	55	released	release	VERB
ftr-474	390	56	retained	retain	VERB
ftr-474	390	57	power	power	NOUN
ftr-474	390	58	)	)	PUNCT
ftr-474	390	59	;	;	PUNCT
ftr-474	390	60	rev	rev	PROPN
ftr-474	390	61	.	.	PROPN
ftr-474	391	1	rul	rul	PROPN
ftr-474	391	2	.	.	PUNCT
ftr-474	392	1	79	79	NUM
ftr-474	392	2	-	-	SYM
ftr-474	392	3	421	421	NUM
ftr-474	392	4	,	,	PUNCT
ftr-474	392	5	1979	1979	NUM
ftr-474	392	6	-	-	SYM
ftr-474	392	7	2	2	NUM
ftr-474	392	8	c.b	c.b	PROPN
ftr-474	392	9	.	.	PROPN
ftr-474	392	10	347	347	NUM
ftr-474	392	11	(	(	PUNCT
ftr-474	392	12	holding	hold	VERB
ftr-474	392	13	that	that	DET
ftr-474	392	14	gift	gift	NOUN
ftr-474	392	15	included	include	VERB
ftr-474	392	16	retained	retain	VERB
ftr-474	392	17	rights	right	NOUN
ftr-474	392	18	to	to	ADP
ftr-474	392	19	extent	extent	NOUN
ftr-474	392	20	value	value	NOUN
ftr-474	392	21	not	not	PART
ftr-474	392	22	ascertainable	ascertainable	ADJ
ftr-474	392	23	,	,	PUNCT
ftr-474	392	24	where	where	SCONJ
ftr-474	392	25	initial	initial	ADJ
ftr-474	392	26	trustee	trustee	NOUN
ftr-474	392	27	relinquished	relinquish	VERB
ftr-474	392	28	general	general	ADJ
ftr-474	392	29	power	power	NOUN
ftr-474	392	30	of	of	ADP
ftr-474	392	31	appointment	appointment	NOUN
ftr-474	392	32	,	,	PUNCT
ftr-474	392	33	retaining	retain	VERB
ftr-474	392	34	rights	right	NOUN
ftr-474	392	35	conditioned	condition	VERB
ftr-474	392	36	on	on	ADP
ftr-474	392	37	co	co	NOUN
ftr-474	392	38	-	-	NOUN
ftr-474	392	39	trustees	trustee	NOUN
ftr-474	392	40	dying	die	VERB
ftr-474	392	41	or	or	CCONJ
ftr-474	392	42	ceasing	cease	VERB
ftr-474	392	43	to	to	PART
ftr-474	392	44	act	act	VERB
ftr-474	392	45	during	during	ADP
ftr-474	392	46	his	his	PRON
ftr-474	392	47	life	life	NOUN
ftr-474	392	48	;	;	PUNCT
ftr-474	392	49	on	on	ADP
ftr-474	392	50	subsequent	subsequent	ADJ
ftr-474	392	51	release	release	NOUN
ftr-474	392	52	of	of	ADP
ftr-474	392	53	remaining	remain	VERB
ftr-474	392	54	rights	right	NOUN
ftr-474	392	55	,	,	PUNCT
ftr-474	392	56	gift	gift	NOUN
ftr-474	392	57	excluded	exclude	VERB
ftr-474	392	58	value	value	NOUN
ftr-474	392	59	of	of	ADP
ftr-474	392	60	previously	previously	ADV
ftr-474	392	61	-	-	PUNCT
ftr-474	392	62	taxed	tax	VERB
ftr-474	392	63	rights	right	NOUN
ftr-474	392	64	)	)	PUNCT
ftr-474	392	65	.	.	PUNCT
ftr-474	393	1	62	62	NUM
ftr-474	393	2	.	.	PUNCT
ftr-474	394	1	see	see	VERB
ftr-474	394	2	burnet	burnet	PROPN
ftr-474	394	3	v.	v.	PROPN
ftr-474	394	4	guggenheim	guggenheim	PROPN
ftr-474	394	5	,	,	PUNCT
ftr-474	394	6	288	288	NUM
ftr-474	394	7	u.s	u.s	PROPN
ftr-474	394	8	.	.	PROPN
ftr-474	394	9	280	280	NUM
ftr-474	394	10	,	,	PUNCT
ftr-474	394	11	285	285	NUM
ftr-474	394	12	(	(	PUNCT
ftr-474	394	13	1933	1933	NUM
ftr-474	394	14	)	)	PUNCT
ftr-474	394	15	(	(	PUNCT
ftr-474	394	16	noting	note	VERB
ftr-474	394	17	that	that	SCONJ
ftr-474	394	18	gift	gift	NOUN
ftr-474	394	19	tax	tax	NOUN
ftr-474	394	20	requires	require	VERB
ftr-474	394	21	"	"	PUNCT
ftr-474	394	22	consistent	consistent	ADJ
ftr-474	394	23	choice	choice	NOUN
ftr-474	394	24	"	"	PUNCT
ftr-474	394	25	of	of	ADP
ftr-474	394	26	rule	rule	NOUN
ftr-474	394	27	governing	govern	VERB
ftr-474	394	28	time	time	NOUN
ftr-474	394	29	of	of	ADP
ftr-474	394	30	completion	completion	NOUN
ftr-474	394	31	)	)	PUNCT
ftr-474	394	32	.	.	PUNCT
ftr-474	395	1	63	63	NUM
ftr-474	395	2	.	.	PUNCT
ftr-474	395	3	see	see	VERB
ftr-474	395	4	irc	irc	PROPN
ftr-474	395	5	§	§	PROPN
ftr-474	395	6	§	§	PROPN
ftr-474	395	7	2501(a)(1	2501(a)(1	NUM
ftr-474	395	8	)	)	PUNCT
ftr-474	395	9	(	(	PUNCT
ftr-474	395	10	imposing	impose	VERB
ftr-474	395	11	gift	gift	NOUN
ftr-474	395	12	tax	tax	NOUN
ftr-474	395	13	on	on	ADP
ftr-474	395	14	transfer	transfer	NOUN
ftr-474	395	15	of	of	ADP
ftr-474	395	16	property	property	NOUN
ftr-474	395	17	by	by	ADP
ftr-474	395	18	gift	gift	NOUN
ftr-474	395	19	)	)	PUNCT
ftr-474	395	20	,	,	PUNCT
ftr-474	395	21	2511	2511	NUM
ftr-474	395	22	(	(	PUNCT
ftr-474	395	23	a	a	NOUN
ftr-474	395	24	)	)	PUNCT
ftr-474	395	25	(	(	PUNCT
ftr-474	395	26	defining	define	VERB
ftr-474	395	27	scope	scope	NOUN
ftr-474	395	28	of	of	ADP
ftr-474	395	29	transfer	transfer	NOUN
ftr-474	395	30	)	)	PUNCT
ftr-474	395	31	,	,	PUNCT
ftr-474	395	32	2512(a	2512(a	NOUN
ftr-474	395	33	)	)	PUNCT
ftr-474	395	34	(	(	PUNCT
ftr-474	395	35	valuing	value	VERB
ftr-474	395	36	gift	gift	NOUN
ftr-474	395	37	of	of	ADP
ftr-474	395	38	property	property	NOUN
ftr-474	395	39	at	at	ADP
ftr-474	395	40	date	date	NOUN
ftr-474	395	41	of	of	ADP
ftr-474	395	42	gift	gift	NOUN
ftr-474	395	43	)	)	PUNCT
ftr-474	395	44	.	.	PUNCT
ftr-474	396	1	although	although	SCONJ
ftr-474	396	2	the	the	DET
ftr-474	396	3	government	government	NOUN
ftr-474	396	4	occasionally	occasionally	ADV
ftr-474	396	5	has	have	AUX
ftr-474	396	6	flirted	flirt	VERB
ftr-474	396	7	with	with	ADP
ftr-474	396	8	the	the	DET
ftr-474	396	9	notion	notion	NOUN
ftr-474	396	10	of	of	ADP
ftr-474	396	11	holding	hold	VERB
ftr-474	396	12	a	a	DET
ftr-474	396	13	completed	complete	VERB
ftr-474	396	14	gift	gift	NOUN
ftr-474	396	15	"	"	PUNCT
ftr-474	396	16	open	open	ADJ
ftr-474	396	17	"	"	PUNCT
ftr-474	396	18	until	until	SCONJ
ftr-474	396	19	valuation	valuation	NOUN
ftr-474	396	20	difficulties	difficulty	NOUN
ftr-474	396	21	are	be	AUX
ftr-474	396	22	resolved	resolve	VERB
ftr-474	396	23	,	,	PUNCT
ftr-474	396	24	see	see	VERB
ftr-474	396	25	,	,	PUNCT
ftr-474	396	26	e.g.	e.g.	ADV
ftr-474	396	27	,	,	PUNCT
ftr-474	396	28	rev	rev	PROPN
ftr-474	396	29	.	.	PROPN
ftr-474	397	1	rul	rul	PROPN
ftr-474	397	2	.	.	PUNCT
ftr-474	398	1	81	81	NUM
ftr-474	398	2	-	-	SYM
ftr-474	398	3	31	31	NUM
ftr-474	398	4	,	,	PUNCT
ftr-474	398	5	1981	1981	NUM
ftr-474	398	6	-	-	SYM
ftr-474	398	7	1	1	NUM
ftr-474	398	8	c.b	c.b	PROPN
ftr-474	398	9	.	.	PROPN
ftr-474	398	10	475	475	NUM
ftr-474	398	11	,	,	PUNCT
ftr-474	398	12	it	it	PRON
ftr-474	398	13	appears	appear	VERB
ftr-474	398	14	to	to	PART
ftr-474	398	15	have	have	AUX
ftr-474	398	16	conceded	concede	VERB
ftr-474	398	17	that	that	SCONJ
ftr-474	398	18	the	the	DET
ftr-474	398	19	issue	issue	NOUN
ftr-474	398	20	of	of	ADP
ftr-474	398	21	completion	completion	NOUN
ftr-474	398	22	logically	logically	ADV
ftr-474	398	23	precedes	precede	VERB
ftr-474	398	24	the	the	DET
ftr-474	398	25	separate	separate	ADJ
ftr-474	398	26	issue	issue	NOUN
ftr-474	398	27	of	of	ADP
ftr-474	398	28	valuation	valuation	NOUN
ftr-474	398	29	.	.	PUNCT
ftr-474	399	1	see	see	VERB
ftr-474	399	2	rev	rev	PROPN
ftr-474	399	3	.	.	PROPN
ftr-474	399	4	rul	rul	PROPN
ftr-474	399	5	.	.	PUNCT
ftr-474	400	1	92	92	NUM
ftr-474	400	2	-	-	SYM
ftr-474	400	3	68	68	NUM
ftr-474	400	4	,	,	PUNCT
ftr-474	400	5	1992	1992	NUM
ftr-474	400	6	-	-	SYM
ftr-474	400	7	2	2	NUM
ftr-474	400	8	c.b	c.b	PROPN
ftr-474	400	9	.	.	PROPN
ftr-474	400	10	257	257	NUM
ftr-474	400	11	(	(	PUNCT
ftr-474	400	12	revoking	revoke	VERB
ftr-474	400	13	rev	rev	X
ftr-474	400	14	.	.	PUNCT
ftr-474	401	1	rul	rul	PROPN
ftr-474	401	2	.	.	PUNCT
ftr-474	402	1	81	81	NUM
ftr-474	402	2	-	-	SYM
ftr-474	402	3	31	31	NUM
ftr-474	402	4	)	)	PUNCT
ftr-474	402	5	;	;	PUNCT
ftr-474	402	6	see	see	VERB
ftr-474	402	7	also	also	ADV
ftr-474	402	8	estate	estate	NOUN
ftr-474	402	9	of	of	ADP
ftr-474	402	10	dimarco	dimarco	NOUN
ftr-474	402	11	v.	v.	PROPN
ftr-474	402	12	commissioner	commissioner	PROPN
ftr-474	402	13	,	,	PUNCT
ftr-474	402	14	87	87	NUM
ftr-474	402	15	t.c	t.c	PROPN
ftr-474	402	16	.	.	PROPN
ftr-474	402	17	653	653	NUM
ftr-474	402	18	(	(	PUNCT
ftr-474	402	19	1986	1986	NUM
ftr-474	402	20	)	)	PUNCT
ftr-474	402	21	,	,	PUNCT
ftr-474	402	22	acq	acq	PROPN
ftr-474	402	23	.	.	PUNCT
ftr-474	403	1	in	in	ADP
ftr-474	403	2	result	result	NOUN
ftr-474	403	3	1990	1990	NUM
ftr-474	403	4	-	-	SYM
ftr-474	403	5	2	2	NUM
ftr-474	403	6	c.b	c.b	PROPN
ftr-474	403	7	.	.	PROPN
ftr-474	403	8	1	1	NUM
ftr-474	403	9	.	.	NUM
ftr-474	403	10	64	64	NUM
ftr-474	403	11	.	.	PUNCT
ftr-474	403	12	irc	irc	PROPN
ftr-474	403	13	§	§	PROPN
ftr-474	403	14	2033	2033	NUM
ftr-474	403	15	.	.	PUNCT
ftr-474	404	1	an	an	DET
ftr-474	404	2	owned	own	VERB
ftr-474	404	3	interest	interest	NOUN
ftr-474	404	4	that	that	PRON
ftr-474	404	5	expires	expire	VERB
ftr-474	404	6	at	at	ADP
ftr-474	404	7	death	death	NOUN
ftr-474	404	8	is	be	AUX
ftr-474	404	9	not	not	PART
ftr-474	404	10	transmissible	transmissible	ADJ
ftr-474	404	11	and	and	CCONJ
ftr-474	404	12	therefore	therefore	ADV
ftr-474	404	13	has	have	VERB
ftr-474	404	14	no	no	DET
ftr-474	404	15	includable	includable	ADJ
ftr-474	404	16	value	value	NOUN
ftr-474	404	17	.	.	PUNCT
ftr-474	405	1	however	however	ADV
ftr-474	405	2	,	,	PUNCT
ftr-474	405	3	a	a	DET
ftr-474	405	4	reversionary	reversionary	ADJ
ftr-474	405	5	interest	interest	NOUN
ftr-474	405	6	that	that	PRON
ftr-474	405	7	expires	expire	VERB
ftr-474	405	8	at	at	ADP
ftr-474	405	9	death	death	NOUN
ftr-474	405	10	may	may	AUX
ftr-474	405	11	trigger	trigger	VERB
ftr-474	405	12	inclusion	inclusion	NOUN
ftr-474	405	13	of	of	ADP
ftr-474	405	14	the	the	DET
ftr-474	405	15	underlying	underlie	VERB
ftr-474	405	16	property	property	NOUN
ftr-474	405	17	under	under	ADP
ftr-474	405	18	the	the	DET
ftr-474	405	19	string	string	NOUN
ftr-474	405	20	provisions	provision	NOUN
ftr-474	405	21	.	.	PUNCT
ftr-474	406	1	irc	irc	PROPN
ftr-474	406	2	§	§	PROPN
ftr-474	406	3	2037(a	2037(a	NUM
ftr-474	406	4	)	)	PUNCT
ftr-474	407	1	[	[	X
ftr-474	407	2	vol	vol	NOUN
ftr-474	407	3	2:3	2:3	NUM
ftr-474	407	4	rethinking	rethinking	ADJ
ftr-474	407	5	section	section	NOUN
ftr-474	407	6	2702	2702	NUM
ftr-474	407	7	controlling	control	VERB
ftr-474	407	8	statute	statute	NOUN
ftr-474	407	9	expressly	expressly	ADV
ftr-474	407	10	requires	require	VERB
ftr-474	407	11	that	that	SCONJ
ftr-474	407	12	property	property	NOUN
ftr-474	407	13	owned	own	VERB
ftr-474	407	14	at	at	ADP
ftr-474	407	15	death	death	NOUN
ftr-474	407	16	be	be	AUX
ftr-474	407	17	included	include	VERB
ftr-474	407	18	in	in	ADP
ftr-474	407	19	the	the	DET
ftr-474	407	20	gross	gross	ADJ
ftr-474	407	21	estate	estate	NOUN
ftr-474	407	22	at	at	ADP
ftr-474	407	23	its	its	PRON
ftr-474	407	24	deathtime	deathtime	ADJ
ftr-474	407	25	fair	fair	ADJ
ftr-474	407	26	market	market	NOUN
ftr-474	407	27	value	value	NOUN
ftr-474	407	28	.	.	PUNCT
ftr-474	407	29	"	"	PUNCT
ftr-474	408	1	since	since	SCONJ
ftr-474	408	2	the	the	DET
ftr-474	408	3	initial	initial	ADJ
ftr-474	408	4	transfer	transfer	NOUN
ftr-474	408	5	,	,	PUNCT
ftr-474	408	6	the	the	DET
ftr-474	408	7	retained	retain	VERB
ftr-474	408	8	interest	interest	NOUN
ftr-474	408	9	may	may	AUX
ftr-474	408	10	have	have	AUX
ftr-474	408	11	changed	change	VERB
ftr-474	408	12	substantially	substantially	ADV
ftr-474	408	13	in	in	ADP
ftr-474	408	14	value	value	NOUN
ftr-474	408	15	,	,	PUNCT
ftr-474	408	16	and	and	CCONJ
ftr-474	408	17	may	may	AUX
ftr-474	408	18	have	have	AUX
ftr-474	408	19	become	become	VERB
ftr-474	408	20	more	more	ADV
ftr-474	408	21	susceptible	susceptible	ADJ
ftr-474	408	22	of	of	ADP
ftr-474	408	23	valuation	valuation	NOUN
ftr-474	408	24	.	.	PUNCT
ftr-474	409	1	if	if	SCONJ
ftr-474	409	2	the	the	DET
ftr-474	409	3	interest	interest	NOUN
ftr-474	409	4	is	be	AUX
ftr-474	409	5	included	include	VERB
ftr-474	409	6	in	in	ADP
ftr-474	409	7	the	the	DET
ftr-474	409	8	gross	gross	ADJ
ftr-474	409	9	estate	estate	NOUN
ftr-474	409	10	at	at	ADP
ftr-474	409	11	its	its	PRON
ftr-474	409	12	fair	fair	ADJ
ftr-474	409	13	market	market	NOUN
ftr-474	409	14	value	value	NOUN
ftr-474	409	15	,	,	PUNCT
ftr-474	409	16	double	double	ADJ
ftr-474	409	17	taxation	taxation	NOUN
ftr-474	409	18	can	can	AUX
ftr-474	409	19	be	be	AUX
ftr-474	409	20	avoided	avoid	VERB
ftr-474	409	21	only	only	ADV
ftr-474	409	22	by	by	ADP
ftr-474	409	23	making	make	VERB
ftr-474	409	24	an	an	DET
ftr-474	409	25	adjustment	adjustment	NOUN
ftr-474	409	26	to	to	PART
ftr-474	409	27	neutralize	neutralize	VERB
ftr-474	409	28	the	the	DET
ftr-474	409	29	initial	initial	ADJ
ftr-474	409	30	inclusion	inclusion	NOUN
ftr-474	409	31	in	in	ADP
ftr-474	409	32	the	the	DET
ftr-474	409	33	gift	gift	NOUN
ftr-474	409	34	tax	tax	NOUN
ftr-474	409	35	base	base	NOUN
ftr-474	409	36	.	.	PUNCT
ftr-474	410	1	section	section	NOUN
ftr-474	410	2	2001(b	2001(b	NUM
ftr-474	410	3	)	)	PUNCT
ftr-474	410	4	provides	provide	VERB
ftr-474	410	5	such	such	DET
ftr-474	410	6	an	an	DET
ftr-474	410	7	adjustment	adjustment	NOUN
ftr-474	410	8	when	when	SCONJ
ftr-474	410	9	a	a	DET
ftr-474	410	10	lifetime	lifetime	NOUN
ftr-474	410	11	gift	gift	NOUN
ftr-474	410	12	is	be	AUX
ftr-474	410	13	included	include	VERB
ftr-474	410	14	in	in	ADP
ftr-474	410	15	the	the	DET
ftr-474	410	16	gross	gross	ADJ
ftr-474	410	17	estate	estate	NOUN
ftr-474	410	18	,	,	PUNCT
ftr-474	410	19	ensuring	ensure	VERB
ftr-474	410	20	that	that	SCONJ
ftr-474	410	21	the	the	DET
ftr-474	410	22	gift	gift	NOUN
ftr-474	410	23	ultimately	ultimately	ADV
ftr-474	410	24	enters	enter	VERB
ftr-474	410	25	the	the	DET
ftr-474	410	26	cumulative	cumulative	ADJ
ftr-474	410	27	transfer	transfer	NOUN
ftr-474	410	28	tax	tax	NOUN
ftr-474	410	29	base	base	NOUN
ftr-474	410	30	only	only	ADV
ftr-474	410	31	once	once	ADV
ftr-474	410	32	,	,	PUNCT
ftr-474	410	33	at	at	ADP
ftr-474	410	34	its	its	PRON
ftr-474	410	35	deathtime	deathtime	ADJ
ftr-474	410	36	value	value	NOUN
ftr-474	410	37	.	.	PUNCT
ftr-474	411	1	technically	technically	ADV
ftr-474	411	2	,	,	PUNCT
ftr-474	411	3	this	this	PRON
ftr-474	411	4	is	be	AUX
ftr-474	411	5	accomplished	accomplish	VERB
ftr-474	411	6	by	by	ADP
ftr-474	411	7	excluding	exclude	VERB
ftr-474	411	8	the	the	DET
ftr-474	411	9	reincluded	reinclude	VERB
ftr-474	411	10	gift	gift	NOUN
ftr-474	411	11	from	from	ADP
ftr-474	411	12	the	the	DET
ftr-474	411	13	decedent	decedent	NOUN
ftr-474	411	14	's	's	PART
ftr-474	411	15	adjusted	adjust	VERB
ftr-474	411	16	taxable	taxable	ADJ
ftr-474	411	17	gifts,6	gifts,6	ADJ
ftr-474	411	18	while	while	SCONJ
ftr-474	411	19	reducing	reduce	VERB
ftr-474	411	20	the	the	DET
ftr-474	411	21	estate	estate	NOUN
ftr-474	411	22	tax	tax	NOUN
ftr-474	411	23	by	by	ADP
ftr-474	411	24	the	the	DET
ftr-474	411	25	amount	amount	NOUN
ftr-474	411	26	of	of	ADP
ftr-474	411	27	gift	gift	NOUN
ftr-474	411	28	tax	tax	NOUN
ftr-474	411	29	payable	payable	ADJ
ftr-474	411	30	with	with	ADP
ftr-474	411	31	respect	respect	NOUN
ftr-474	411	32	to	to	ADP
ftr-474	411	33	the	the	DET
ftr-474	411	34	lifetime	lifetime	NOUN
ftr-474	411	35	transfer.67	transfer.67	NOUN
ftr-474	411	36	the	the	DET
ftr-474	411	37	section	section	NOUN
ftr-474	411	38	2001(b	2001(b	NOUN
ftr-474	411	39	)	)	PUNCT
ftr-474	411	40	adjustment	adjustment	NOUN
ftr-474	411	41	normally	normally	ADV
ftr-474	411	42	applies	apply	VERB
ftr-474	411	43	when	when	SCONJ
ftr-474	411	44	the	the	DET
ftr-474	411	45	interest	interest	NOUN
ftr-474	411	46	retained	retain	VERB
ftr-474	411	47	in	in	ADP
ftr-474	411	48	the	the	DET
ftr-474	411	49	initial	initial	ADJ
ftr-474	411	50	transfer	transfer	NOUN
ftr-474	411	51	is	be	AUX
ftr-474	411	52	not	not	PART
ftr-474	411	53	directly	directly	ADV
ftr-474	411	54	included	include	VERB
ftr-474	411	55	in	in	ADP
ftr-474	411	56	the	the	DET
ftr-474	411	57	gross	gross	ADJ
ftr-474	411	58	estate	estate	NOUN
ftr-474	411	59	but	but	CCONJ
ftr-474	411	60	is	be	AUX
ftr-474	411	61	sufficient	sufficient	ADJ
ftr-474	411	62	to	to	PART
ftr-474	411	63	trigger	trigger	VERB
ftr-474	411	64	inclusion	inclusion	NOUN
ftr-474	411	65	of	of	ADP
ftr-474	411	66	a	a	DET
ftr-474	411	67	previously	previously	ADV
ftr-474	411	68	-	-	PUNCT
ftr-474	411	69	taxed	tax	VERB
ftr-474	411	70	interest	interest	NOUN
ftr-474	411	71	in	in	ADP
ftr-474	411	72	the	the	DET
ftr-474	411	73	underlying	underlie	VERB
ftr-474	411	74	property	property	NOUN
ftr-474	411	75	under	under	ADP
ftr-474	411	76	the	the	DET
ftr-474	411	77	string	string	NOUN
ftr-474	411	78	provisions	provision	NOUN
ftr-474	411	79	.	.	PUNCT
ftr-474	412	1	6s	6s	NUM
ftr-474	412	2	technical	technical	ADJ
ftr-474	412	3	and	and	CCONJ
ftr-474	412	4	practical	practical	ADJ
ftr-474	412	5	problems	problem	NOUN
ftr-474	412	6	arise	arise	VERB
ftr-474	412	7	in	in	ADP
ftr-474	412	8	applying	apply	VERB
ftr-474	412	9	the	the	DET
ftr-474	412	10	section	section	NOUN
ftr-474	412	11	200	200	NUM
ftr-474	412	12	1(b	1(b	NUM
ftr-474	412	13	)	)	PUNCT
ftr-474	412	14	adjustment	adjustment	NOUN
ftr-474	412	15	to	to	ADP
ftr-474	412	16	a	a	DET
ftr-474	412	17	retained	retain	VERB
ftr-474	412	18	interest	interest	NOUN
ftr-474	412	19	that	that	PRON
ftr-474	412	20	was	be	AUX
ftr-474	412	21	valued	value	VERB
ftr-474	412	22	at	at	ADP
ftr-474	412	23	zero	zero	NUM
ftr-474	412	24	in	in	ADP
ftr-474	412	25	the	the	DET
ftr-474	412	26	initial	initial	ADJ
ftr-474	412	27	transfer	transfer	NOUN
ftr-474	412	28	.	.	PUNCT
ftr-474	413	1	when	when	SCONJ
ftr-474	413	2	the	the	DET
ftr-474	413	3	retained	retain	VERB
ftr-474	413	4	interest	interest	NOUN
ftr-474	413	5	is	be	AUX
ftr-474	413	6	a	a	DET
ftr-474	413	7	reversion	reversion	NOUN
ftr-474	413	8	that	that	PRON
ftr-474	413	9	becomes	become	VERB
ftr-474	413	10	possessory	possessory	NOUN
ftr-474	413	11	at	at	ADP
ftr-474	413	12	or	or	CCONJ
ftr-474	413	13	before	before	ADP
ftr-474	413	14	death	death	NOUN
ftr-474	413	15	,	,	PUNCT
ftr-474	413	16	the	the	DET
ftr-474	413	17	underlying	underlie	VERB
ftr-474	413	18	property	property	NOUN
ftr-474	413	19	is	be	AUX
ftr-474	413	20	included	include	VERB
ftr-474	413	21	in	in	ADP
ftr-474	413	22	the	the	DET
ftr-474	413	23	gross	gross	ADJ
ftr-474	413	24	estate	estate	NOUN
ftr-474	413	25	without	without	ADP
ftr-474	413	26	reference	reference	NOUN
ftr-474	413	27	to	to	ADP
ftr-474	413	28	the	the	DET
ftr-474	413	29	string	string	NOUN
ftr-474	413	30	provisions	provision	NOUN
ftr-474	413	31	.	.	PUNCT
ftr-474	414	1	69	69	NUM
ftr-474	414	2	even	even	ADV
ftr-474	414	3	if	if	SCONJ
ftr-474	414	4	such	such	DET
ftr-474	414	5	a	a	DET
ftr-474	414	6	reversion	reversion	NOUN
ftr-474	414	7	is	be	AUX
ftr-474	414	8	valued	value	VERB
ftr-474	414	9	at	at	ADP
ftr-474	414	10	zero	zero	NUM
ftr-474	414	11	in	in	ADP
ftr-474	414	12	(	(	PUNCT
ftr-474	414	13	providing	provide	VERB
ftr-474	414	14	that	that	SCONJ
ftr-474	414	15	property	property	NOUN
ftr-474	414	16	transferred	transfer	VERB
ftr-474	414	17	during	during	ADP
ftr-474	414	18	life	life	NOUN
ftr-474	414	19	,	,	PUNCT
ftr-474	414	20	with	with	ADP
ftr-474	414	21	retained	retain	VERB
ftr-474	414	22	reversionary	reversionary	ADJ
ftr-474	414	23	interest	interest	NOUN
ftr-474	414	24	worth	worth	ADJ
ftr-474	414	25	more	more	ADJ
ftr-474	414	26	than	than	ADP
ftr-474	414	27	5	5	NUM
ftr-474	414	28	%	%	NOUN
ftr-474	414	29	of	of	ADP
ftr-474	414	30	underlying	underlie	VERB
ftr-474	414	31	property	property	NOUN
ftr-474	414	32	immediately	immediately	ADV
ftr-474	414	33	before	before	ADP
ftr-474	414	34	death	death	NOUN
ftr-474	414	35	,	,	PUNCT
ftr-474	414	36	is	be	AUX
ftr-474	414	37	includable	includable	ADJ
ftr-474	414	38	in	in	ADP
ftr-474	414	39	gross	gross	ADJ
ftr-474	414	40	estate	estate	NOUN
ftr-474	414	41	if	if	SCONJ
ftr-474	414	42	possession	possession	NOUN
ftr-474	414	43	or	or	CCONJ
ftr-474	414	44	enjoyment	enjoyment	NOUN
ftr-474	414	45	of	of	ADP
ftr-474	414	46	property	property	NOUN
ftr-474	414	47	can	can	AUX
ftr-474	414	48	be	be	AUX
ftr-474	414	49	obtained	obtain	VERB
ftr-474	414	50	only	only	ADV
ftr-474	414	51	by	by	ADP
ftr-474	414	52	surviving	survive	VERB
ftr-474	414	53	the	the	DET
ftr-474	414	54	decedent	decedent	NOUN
ftr-474	414	55	)	)	PUNCT
ftr-474	414	56	.	.	PUNCT
ftr-474	415	1	65	65	NUM
ftr-474	415	2	.	.	PUNCT
ftr-474	416	1	fair	fair	ADJ
ftr-474	416	2	market	market	NOUN
ftr-474	416	3	value	value	NOUN
ftr-474	416	4	generally	generally	ADV
ftr-474	416	5	is	be	AUX
ftr-474	416	6	determined	determine	VERB
ftr-474	416	7	at	at	ADP
ftr-474	416	8	death	death	NOUN
ftr-474	416	9	,	,	PUNCT
ftr-474	416	10	unless	unless	SCONJ
ftr-474	416	11	the	the	DET
ftr-474	416	12	alternate	alternate	ADJ
ftr-474	416	13	valuation	valuation	NOUN
ftr-474	416	14	date	date	NOUN
ftr-474	416	15	is	be	AUX
ftr-474	416	16	elected	elect	VERB
ftr-474	416	17	.	.	PUNCT
ftr-474	417	1	irc	irc	PROPN
ftr-474	417	2	§	§	PROPN
ftr-474	417	3	§	§	PROPN
ftr-474	417	4	2031	2031	NUM
ftr-474	417	5	,	,	PUNCT
ftr-474	417	6	2032	2032	NUM
ftr-474	417	7	;	;	PUNCT
ftr-474	417	8	regs	reg	NOUN
ftr-474	417	9	.	.	PUNCT
ftr-474	418	1	§	§	PROPN
ftr-474	418	2	20.20311(b	20.20311(b	NUM
ftr-474	418	3	)	)	PUNCT
ftr-474	418	4	.	.	PUNCT
ftr-474	419	1	the	the	DET
ftr-474	419	2	value	value	NOUN
ftr-474	419	3	assigned	assign	VERB
ftr-474	419	4	to	to	ADP
ftr-474	419	5	a	a	DET
ftr-474	419	6	reversionary	reversionary	ADJ
ftr-474	419	7	interest	interest	NOUN
ftr-474	419	8	for	for	ADP
ftr-474	419	9	purposes	purpose	NOUN
ftr-474	419	10	of	of	ADP
ftr-474	419	11	the	the	DET
ftr-474	419	12	5	5	NUM
ftr-474	419	13	%	%	NOUN
ftr-474	419	14	test	test	NOUN
ftr-474	419	15	under	under	ADP
ftr-474	419	16	§	§	PROPN
ftr-474	419	17	2037(a	2037(a	NUM
ftr-474	419	18	)	)	PUNCT
ftr-474	419	19	is	be	AUX
ftr-474	419	20	relevant	relevant	ADJ
ftr-474	419	21	to	to	ADP
ftr-474	419	22	the	the	DET
ftr-474	419	23	question	question	NOUN
ftr-474	419	24	of	of	ADP
ftr-474	419	25	includability	includability	NOUN
ftr-474	419	26	,	,	PUNCT
ftr-474	419	27	regs	reg	NOUN
ftr-474	419	28	.	.	PUNCT
ftr-474	420	1	§	§	PROPN
ftr-474	420	2	20.2037	20.2037	NUM
ftr-474	420	3	-	-	SYM
ftr-474	420	4	1(c)(3	1(c)(3	NUM
ftr-474	420	5	)	)	PUNCT
ftr-474	420	6	,	,	PUNCT
ftr-474	420	7	but	but	CCONJ
ftr-474	420	8	not	not	PART
ftr-474	420	9	to	to	ADP
ftr-474	420	10	the	the	DET
ftr-474	420	11	amount	amount	NOUN
ftr-474	420	12	included	include	VERB
ftr-474	420	13	in	in	ADP
ftr-474	420	14	the	the	DET
ftr-474	420	15	gross	gross	ADJ
ftr-474	420	16	estate	estate	NOUN
ftr-474	420	17	,	,	PUNCT
ftr-474	420	18	regs	reg	NOUN
ftr-474	420	19	.	.	PUNCT
ftr-474	421	1	§	§	PROPN
ftr-474	421	2	20.20371(e)(4	20.20371(e)(4	NUM
ftr-474	421	3	)	)	PUNCT
ftr-474	421	4	.	.	PUNCT
ftr-474	422	1	cf	cf	NOUN
ftr-474	422	2	.	.	PUNCT
ftr-474	422	3	cardeza	cardeza	PROPN
ftr-474	422	4	,	,	PUNCT
ftr-474	422	5	261	261	NUM
ftr-474	422	6	f.2d	f.2d	X
ftr-474	422	7	at	at	ADP
ftr-474	422	8	424	424	NUM
ftr-474	422	9	-	-	SYM
ftr-474	422	10	25	25	NUM
ftr-474	422	11	(	(	PUNCT
ftr-474	422	12	valuing	value	VERB
ftr-474	422	13	reversionary	reversionary	ADJ
ftr-474	422	14	interest	interest	NOUN
ftr-474	422	15	at	at	ADP
ftr-474	422	16	zero	zero	NUM
ftr-474	422	17	for	for	ADP
ftr-474	422	18	purposes	purpose	NOUN
ftr-474	422	19	of	of	ADP
ftr-474	422	20	5	5	NUM
ftr-474	422	21	%	%	NOUN
ftr-474	422	22	test	test	NOUN
ftr-474	422	23	under	under	ADP
ftr-474	422	24	prior	prior	ADJ
ftr-474	422	25	law	law	NOUN
ftr-474	422	26	)	)	PUNCT
ftr-474	422	27	.	.	PUNCT
ftr-474	423	1	66	66	NUM
ftr-474	423	2	.	.	PUNCT
ftr-474	424	1	irc	irc	PROPN
ftr-474	424	2	§	§	PROPN
ftr-474	424	3	2001(b	2001(b	NUM
ftr-474	424	4	)	)	PUNCT
ftr-474	424	5	.	.	PUNCT
ftr-474	425	1	see	see	VERB
ftr-474	425	2	supra	supra	PROPN
ftr-474	425	3	note	note	PROPN
ftr-474	425	4	42	42	NUM
ftr-474	425	5	.	.	PUNCT
ftr-474	426	1	67	67	NUM
ftr-474	426	2	.	.	PUNCT
ftr-474	427	1	if	if	SCONJ
ftr-474	427	2	the	the	DET
ftr-474	427	3	lifetime	lifetime	NOUN
ftr-474	427	4	gift	gift	NOUN
ftr-474	427	5	occurred	occur	VERB
ftr-474	427	6	before	before	ADP
ftr-474	427	7	1977	1977	NUM
ftr-474	427	8	,	,	PUNCT
ftr-474	427	9	the	the	DET
ftr-474	427	10	adjustment	adjustment	NOUN
ftr-474	427	11	takes	take	VERB
ftr-474	427	12	the	the	DET
ftr-474	427	13	form	form	NOUN
ftr-474	427	14	of	of	ADP
ftr-474	427	15	a	a	DET
ftr-474	427	16	credit	credit	NOUN
ftr-474	427	17	against	against	ADP
ftr-474	427	18	the	the	DET
ftr-474	427	19	estate	estate	NOUN
ftr-474	427	20	tax	tax	NOUN
ftr-474	427	21	in	in	ADP
ftr-474	427	22	the	the	DET
ftr-474	427	23	amount	amount	NOUN
ftr-474	427	24	of	of	ADP
ftr-474	427	25	the	the	DET
ftr-474	427	26	gift	gift	NOUN
ftr-474	427	27	tax	tax	NOUN
ftr-474	427	28	.	.	PUNCT
ftr-474	428	1	irc	irc	PROPN
ftr-474	428	2	§	§	PROPN
ftr-474	428	3	2012	2012	NUM
ftr-474	428	4	.	.	PUNCT
ftr-474	429	1	68	68	NUM
ftr-474	429	2	.	.	X
ftr-474	430	1	for	for	ADP
ftr-474	430	2	example	example	NOUN
ftr-474	430	3	,	,	PUNCT
ftr-474	430	4	if	if	SCONJ
ftr-474	430	5	a	a	PRON
ftr-474	430	6	creates	create	VERB
ftr-474	430	7	a	a	DET
ftr-474	430	8	trust	trust	NOUN
ftr-474	430	9	to	to	PART
ftr-474	430	10	pay	pay	VERB
ftr-474	430	11	income	income	NOUN
ftr-474	430	12	to	to	ADP
ftr-474	430	13	herself	herself	PRON
ftr-474	430	14	for	for	ADP
ftr-474	430	15	life	life	NOUN
ftr-474	430	16	with	with	ADP
ftr-474	430	17	remainder	remainder	NOUN
ftr-474	430	18	at	at	ADP
ftr-474	430	19	her	her	PRON
ftr-474	430	20	death	death	NOUN
ftr-474	430	21	to	to	ADP
ftr-474	430	22	b	b	NOUN
ftr-474	430	23	or	or	CCONJ
ftr-474	430	24	b	b	NOUN
ftr-474	430	25	's	's	PART
ftr-474	430	26	estate	estate	NOUN
ftr-474	430	27	,	,	PUNCT
ftr-474	430	28	the	the	DET
ftr-474	430	29	retained	retain	VERB
ftr-474	430	30	life	life	NOUN
ftr-474	430	31	income	income	NOUN
ftr-474	430	32	interest	interest	NOUN
ftr-474	430	33	itself	itself	PRON
ftr-474	430	34	is	be	AUX
ftr-474	430	35	not	not	PART
ftr-474	430	36	included	include	VERB
ftr-474	430	37	in	in	ADP
ftr-474	430	38	a	a	DET
ftr-474	430	39	's	's	PART
ftr-474	430	40	gross	gross	ADJ
ftr-474	430	41	estate	estate	NOUN
ftr-474	430	42	,	,	PUNCT
ftr-474	430	43	but	but	CCONJ
ftr-474	430	44	it	it	PRON
ftr-474	430	45	may	may	AUX
ftr-474	430	46	trigger	trigger	VERB
ftr-474	430	47	inclusion	inclusion	NOUN
ftr-474	430	48	of	of	ADP
ftr-474	430	49	the	the	DET
ftr-474	430	50	remainder	remainder	NOUN
ftr-474	430	51	.	.	PUNCT
ftr-474	431	1	irc	irc	PROPN
ftr-474	432	1	§	§	PROPN
ftr-474	432	2	2036(a)t	2036(a)t	NUM
ftr-474	432	3	1	1	NUM
ftr-474	432	4	)	)	PUNCT
ftr-474	432	5	.	.	PUNCT
ftr-474	433	1	similarly	similarly	ADV
ftr-474	433	2	,	,	PUNCT
ftr-474	433	3	if	if	SCONJ
ftr-474	433	4	a	a	PRON
ftr-474	433	5	creates	create	VERB
ftr-474	433	6	a	a	DET
ftr-474	433	7	trust	trust	NOUN
ftr-474	433	8	to	to	PART
ftr-474	433	9	pay	pay	VERB
ftr-474	433	10	income	income	NOUN
ftr-474	433	11	to	to	ADP
ftr-474	433	12	b	b	NOUN
ftr-474	433	13	for	for	ADP
ftr-474	433	14	life	life	NOUN
ftr-474	433	15	with	with	ADP
ftr-474	433	16	reversion	reversion	NOUN
ftr-474	433	17	at	at	ADP
ftr-474	433	18	b	b	PROPN
ftr-474	433	19	's	's	PART
ftr-474	433	20	death	death	NOUN
ftr-474	433	21	to	to	ADP
ftr-474	433	22	a	a	DET
ftr-474	433	23	if	if	SCONJ
ftr-474	433	24	living	live	VERB
ftr-474	433	25	or	or	CCONJ
ftr-474	433	26	to	to	ADP
ftr-474	433	27	c	c	NOUN
ftr-474	433	28	or	or	CCONJ
ftr-474	433	29	c	c	NOUN
ftr-474	433	30	's	's	PART
ftr-474	433	31	estate	estate	NOUN
ftr-474	433	32	if	if	SCONJ
ftr-474	433	33	a	a	PRON
ftr-474	433	34	is	be	AUX
ftr-474	433	35	not	not	PART
ftr-474	433	36	living	live	VERB
ftr-474	433	37	,	,	PUNCT
ftr-474	433	38	and	and	CCONJ
ftr-474	433	39	a	a	DET
ftr-474	433	40	dies	die	NOUN
ftr-474	433	41	before	before	ADP
ftr-474	433	42	b.	b.	PROPN
ftr-474	433	43	the	the	DET
ftr-474	433	44	retained	retain	VERB
ftr-474	433	45	reversion	reversion	NOUN
ftr-474	433	46	itself	itself	PRON
ftr-474	433	47	is	be	AUX
ftr-474	433	48	not	not	PART
ftr-474	433	49	included	include	VERB
ftr-474	433	50	in	in	ADP
ftr-474	433	51	a	a	DET
ftr-474	433	52	's	's	PART
ftr-474	433	53	gross	gross	ADJ
ftr-474	433	54	estate	estate	NOUN
ftr-474	433	55	,	,	PUNCT
ftr-474	433	56	but	but	CCONJ
ftr-474	433	57	it	it	PRON
ftr-474	433	58	may	may	AUX
ftr-474	433	59	trigger	trigger	VERB
ftr-474	433	60	inclusion	inclusion	NOUN
ftr-474	433	61	of	of	ADP
ftr-474	433	62	the	the	DET
ftr-474	433	63	remainder	remainder	NOUN
ftr-474	433	64	.	.	PUNCT
ftr-474	434	1	irc	irc	PROPN
ftr-474	434	2	§	§	PROPN
ftr-474	434	3	2037(a	2037(a	NUM
ftr-474	434	4	)	)	PUNCT
ftr-474	434	5	.	.	PUNCT
ftr-474	435	1	69	69	NUM
ftr-474	435	2	.	.	PUNCT
ftr-474	436	1	assume	assume	VERB
ftr-474	436	2	that	that	SCONJ
ftr-474	436	3	a	a	PRON
ftr-474	436	4	creates	create	VERB
ftr-474	436	5	a	a	DET
ftr-474	436	6	trust	trust	NOUN
ftr-474	436	7	to	to	PART
ftr-474	436	8	pay	pay	VERB
ftr-474	436	9	income	income	NOUN
ftr-474	436	10	to	to	ADP
ftr-474	436	11	b	b	NOUN
ftr-474	436	12	(	(	PUNCT
ftr-474	436	13	currently	currently	ADV
ftr-474	436	14	age	age	NOUN
ftr-474	436	15	25	25	NUM
ftr-474	436	16	,	,	PUNCT
ftr-474	436	17	unmarried	unmarried	ADJ
ftr-474	436	18	,	,	PUNCT
ftr-474	436	19	and	and	CCONJ
ftr-474	436	20	without	without	ADP
ftr-474	436	21	issue	issue	NOUN
ftr-474	436	22	)	)	PUNCT
ftr-474	436	23	for	for	ADP
ftr-474	436	24	life	life	NOUN
ftr-474	436	25	,	,	PUNCT
ftr-474	436	26	with	with	ADP
ftr-474	436	27	reversion	reversion	NOUN
ftr-474	436	28	at	at	ADP
ftr-474	436	29	b	b	PROPN
ftr-474	436	30	's	's	PART
ftr-474	436	31	death	death	NOUN
ftr-474	436	32	to	to	ADP
ftr-474	436	33	a	a	DET
ftr-474	436	34	if	if	SCONJ
ftr-474	436	35	a	a	PRON
ftr-474	436	36	is	be	AUX
ftr-474	436	37	then	then	ADV
ftr-474	436	38	living	live	VERB
ftr-474	436	39	and	and	CCONJ
ftr-474	436	40	no	no	DET
ftr-474	436	41	issue	issue	NOUN
ftr-474	436	42	of	of	ADP
ftr-474	436	43	b	b	NOUN
ftr-474	436	44	are	be	AUX
ftr-474	436	45	then	then	ADV
ftr-474	436	46	living	live	VERB
ftr-474	436	47	,	,	PUNCT
ftr-474	436	48	otherwise	otherwise	ADV
ftr-474	436	49	remainder	remainder	VERB
ftr-474	436	50	to	to	ADP
ftr-474	436	51	c	c	PROPN
ftr-474	436	52	or	or	CCONJ
ftr-474	436	53	c	c	NOUN
ftr-474	436	54	's	's	PART
ftr-474	436	55	estate	estate	NOUN
ftr-474	436	56	.	.	PUNCT
ftr-474	437	1	if	if	SCONJ
ftr-474	437	2	a	a	PRON
ftr-474	437	3	's	's	PART
ftr-474	437	4	reversion	reversion	NOUN
ftr-474	437	5	has	have	VERB
ftr-474	437	6	no	no	DET
ftr-474	437	7	ascertainable	ascertainable	ADJ
ftr-474	437	8	value	value	NOUN
ftr-474	437	9	,	,	PUNCT
ftr-474	437	10	the	the	DET
ftr-474	437	11	entire	entire	ADJ
ftr-474	437	12	value	value	NOUN
ftr-474	437	13	of	of	ADP
ftr-474	437	14	the	the	DET
ftr-474	437	15	trust	trust	NOUN
ftr-474	437	16	property	property	NOUN
ftr-474	437	17	is	be	AUX
ftr-474	437	18	subjected	subject	VERB
ftr-474	437	19	to	to	PART
ftr-474	437	20	gift	gift	VERB
ftr-474	437	21	tax	tax	NOUN
ftr-474	437	22	under	under	ADP
ftr-474	437	23	robinette	robinette	PROPN
ftr-474	437	24	.	.	PUNCT
ftr-474	438	1	if	if	SCONJ
ftr-474	438	2	b	b	PROPN
ftr-474	438	3	dies	die	VERB
ftr-474	438	4	19941	19941	NUM
ftr-474	438	5	florida	florida	PROPN
ftr-474	438	6	tax	tax	PROPN
ftr-474	438	7	review	review	NOUN
ftr-474	438	8	the	the	DET
ftr-474	438	9	initial	initial	ADJ
ftr-474	438	10	transfer	transfer	NOUN
ftr-474	438	11	under	under	ADP
ftr-474	438	12	robinette	robinette	PROPN
ftr-474	438	13	,	,	PUNCT
ftr-474	438	14	it	it	PRON
ftr-474	438	15	is	be	AUX
ftr-474	438	16	difficult	difficult	ADJ
ftr-474	438	17	to	to	PART
ftr-474	438	18	see	see	VERB
ftr-474	438	19	how	how	SCONJ
ftr-474	438	20	a	a	DET
ftr-474	438	21	completed	complete	VERB
ftr-474	438	22	gift	gift	NOUN
ftr-474	438	23	can	can	AUX
ftr-474	438	24	be	be	AUX
ftr-474	438	25	made	make	VERB
ftr-474	438	26	of	of	ADP
ftr-474	438	27	a	a	DET
ftr-474	438	28	retained	retain	VERB
ftr-474	438	29	interest.7	interest.7	NOUN
ftr-474	438	30	"	"	PUNCT
ftr-474	438	31	if	if	SCONJ
ftr-474	438	32	no	no	DET
ftr-474	438	33	completed	complete	VERB
ftr-474	438	34	gift	gift	NOUN
ftr-474	438	35	occurred	occur	VERB
ftr-474	438	36	with	with	ADP
ftr-474	438	37	respect	respect	NOUN
ftr-474	438	38	to	to	ADP
ftr-474	438	39	the	the	DET
ftr-474	438	40	retained	retain	VERB
ftr-474	438	41	interest	interest	NOUN
ftr-474	438	42	,	,	PUNCT
ftr-474	438	43	the	the	DET
ftr-474	438	44	section	section	NOUN
ftr-474	438	45	2001(b	2001(b	NOUN
ftr-474	438	46	)	)	PUNCT
ftr-474	438	47	adjustment	adjustment	NOUN
ftr-474	438	48	may	may	AUX
ftr-474	438	49	be	be	AUX
ftr-474	438	50	unavailable	unavailable	ADJ
ftr-474	438	51	because	because	SCONJ
ftr-474	438	52	it	it	PRON
ftr-474	438	53	applies	apply	VERB
ftr-474	438	54	only	only	ADV
ftr-474	438	55	to	to	ADP
ftr-474	438	56	"	"	PUNCT
ftr-474	438	57	taxable	taxable	ADJ
ftr-474	438	58	gifts	gift	NOUN
ftr-474	438	59	"	"	PUNCT
ftr-474	438	60	that	that	PRON
ftr-474	438	61	are	be	AUX
ftr-474	438	62	included	include	VERB
ftr-474	438	63	in	in	ADP
ftr-474	438	64	the	the	DET
ftr-474	438	65	gross	gross	ADJ
ftr-474	438	66	estate	estate	NOUN
ftr-474	438	67	.	.	PUNCT
ftr-474	439	1	even	even	ADV
ftr-474	439	2	if	if	SCONJ
ftr-474	439	3	the	the	DET
ftr-474	439	4	section	section	NOUN
ftr-474	439	5	2001(b	2001(b	NOUN
ftr-474	439	6	)	)	PUNCT
ftr-474	439	7	adjustment	adjustment	NOUN
ftr-474	439	8	technically	technically	ADV
ftr-474	439	9	applies	apply	VERB
ftr-474	439	10	,	,	PUNCT
ftr-474	439	11	it	it	PRON
ftr-474	439	12	may	may	AUX
ftr-474	439	13	prove	prove	VERB
ftr-474	439	14	unworkable	unworkable	ADJ
ftr-474	439	15	.	.	PUNCT
ftr-474	440	1	the	the	DET
ftr-474	440	2	adjustment	adjustment	NOUN
ftr-474	440	3	consists	consist	VERB
ftr-474	440	4	of	of	ADP
ftr-474	440	5	an	an	DET
ftr-474	440	6	exclusion	exclusion	NOUN
ftr-474	440	7	from	from	ADP
ftr-474	440	8	adjusted	adjust	VERB
ftr-474	440	9	taxable	taxable	ADJ
ftr-474	440	10	gifts	gift	NOUN
ftr-474	440	11	of	of	ADP
ftr-474	440	12	the	the	DET
ftr-474	440	13	value	value	NOUN
ftr-474	440	14	of	of	ADP
ftr-474	440	15	the	the	DET
ftr-474	440	16	taxable	taxable	ADJ
ftr-474	440	17	gift	gift	NOUN
ftr-474	440	18	that	that	PRON
ftr-474	440	19	is	be	AUX
ftr-474	440	20	included	include	VERB
ftr-474	440	21	in	in	ADP
ftr-474	440	22	the	the	DET
ftr-474	440	23	gross	gross	ADJ
ftr-474	440	24	estate	estate	NOUN
ftr-474	440	25	,	,	PUNCT
ftr-474	440	26	but	but	CCONJ
ftr-474	440	27	this	this	DET
ftr-474	440	28	value	value	NOUN
ftr-474	440	29	could	could	AUX
ftr-474	440	30	not	not	PART
ftr-474	440	31	be	be	AUX
ftr-474	440	32	ascertained	ascertain	VERB
ftr-474	440	33	at	at	ADP
ftr-474	440	34	the	the	DET
ftr-474	440	35	time	time	NOUN
ftr-474	440	36	of	of	ADP
ftr-474	440	37	the	the	DET
ftr-474	440	38	gift	gift	NOUN
ftr-474	440	39	.	.	PUNCT
ftr-474	441	1	if	if	SCONJ
ftr-474	441	2	the	the	DET
ftr-474	441	3	retained	retain	VERB
ftr-474	441	4	interest	interest	NOUN
ftr-474	441	5	had	have	VERB
ftr-474	441	6	no	no	DET
ftr-474	441	7	ascertainable	ascertainable	ADJ
ftr-474	441	8	value	value	NOUN
ftr-474	441	9	for	for	ADP
ftr-474	441	10	gift	gift	NOUN
ftr-474	441	11	tax	tax	NOUN
ftr-474	441	12	purposes	purpose	NOUN
ftr-474	441	13	in	in	ADP
ftr-474	441	14	the	the	DET
ftr-474	441	15	initial	initial	ADJ
ftr-474	441	16	transfer	transfer	NOUN
ftr-474	441	17	,	,	PUNCT
ftr-474	441	18	it	it	PRON
ftr-474	441	19	similarly	similarly	ADV
ftr-474	441	20	should	should	AUX
ftr-474	441	21	generate	generate	VERB
ftr-474	441	22	no	no	DET
ftr-474	441	23	section	section	NOUN
ftr-474	441	24	2001(b	2001(b	NOUN
ftr-474	441	25	)	)	PUNCT
ftr-474	441	26	adjustment	adjustment	NOUN
ftr-474	441	27	for	for	ADP
ftr-474	441	28	estate	estate	NOUN
ftr-474	441	29	tax	tax	NOUN
ftr-474	441	30	purposes.7	purposes.7	NOUN
ftr-474	441	31	'	'	PART
ftr-474	441	32	as	as	ADP
ftr-474	441	33	a	a	DET
ftr-474	441	34	practical	practical	ADJ
ftr-474	441	35	matter	matter	NOUN
ftr-474	441	36	,	,	PUNCT
ftr-474	441	37	the	the	DET
ftr-474	441	38	problem	problem	NOUN
ftr-474	441	39	of	of	ADP
ftr-474	441	40	double	double	ADJ
ftr-474	441	41	taxation	taxation	NOUN
ftr-474	441	42	resulting	result	VERB
ftr-474	441	43	from	from	ADP
ftr-474	441	44	the	the	DET
ftr-474	441	45	lack	lack	NOUN
ftr-474	441	46	of	of	ADP
ftr-474	441	47	a	a	DET
ftr-474	441	48	section	section	NOUN
ftr-474	441	49	2001(b	2001(b	NUM
ftr-474	441	50	)	)	PUNCT
ftr-474	441	51	adjustment	adjustment	NOUN
ftr-474	441	52	seldom	seldom	ADV
ftr-474	441	53	arose	arise	VERB
ftr-474	441	54	before	before	ADP
ftr-474	441	55	the	the	DET
ftr-474	441	56	enactment	enactment	NOUN
ftr-474	441	57	of	of	ADP
ftr-474	441	58	section	section	NOUN
ftr-474	441	59	2702	2702	NUM
ftr-474	441	60	.	.	PUNCT
ftr-474	442	1	transfers	transfer	NOUN
ftr-474	442	2	in	in	ADP
ftr-474	442	3	trust	trust	NOUN
ftr-474	442	4	normally	normally	ADV
ftr-474	442	5	can	can	AUX
ftr-474	442	6	be	be	AUX
ftr-474	442	7	structured	structure	VERB
ftr-474	442	8	to	to	PART
ftr-474	442	9	avoid	avoid	VERB
ftr-474	442	10	subjecting	subject	VERB
ftr-474	442	11	the	the	DET
ftr-474	442	12	same	same	ADJ
ftr-474	442	13	beneficial	beneficial	ADJ
ftr-474	442	14	interest	interest	NOUN
ftr-474	442	15	both	both	PRON
ftr-474	442	16	to	to	ADP
ftr-474	442	17	a	a	DET
ftr-474	442	18	gift	gift	NOUN
ftr-474	442	19	tax	tax	NOUN
ftr-474	442	20	in	in	ADP
ftr-474	442	21	the	the	DET
ftr-474	442	22	initial	initial	ADJ
ftr-474	442	23	transfer	transfer	NOUN
ftr-474	442	24	and	and	CCONJ
ftr-474	442	25	to	to	ADP
ftr-474	442	26	an	an	DET
ftr-474	442	27	estate	estate	NOUN
ftr-474	442	28	tax	tax	NOUN
ftr-474	442	29	at	at	ADP
ftr-474	442	30	death	death	NOUN
ftr-474	442	31	.	.	PUNCT
ftr-474	443	1	where	where	SCONJ
ftr-474	443	2	the	the	DET
ftr-474	443	3	string	string	NOUN
ftr-474	443	4	provisions	provision	NOUN
ftr-474	443	5	draw	draw	VERB
ftr-474	443	6	a	a	DET
ftr-474	443	7	previouslytaxed	previouslytaxe	VERB
ftr-474	443	8	gift	gift	NOUN
ftr-474	443	9	into	into	ADP
ftr-474	443	10	the	the	DET
ftr-474	443	11	gross	gross	ADJ
ftr-474	443	12	estate	estate	NOUN
ftr-474	443	13	,	,	PUNCT
ftr-474	443	14	section	section	NOUN
ftr-474	443	15	2001(b	2001(b	NUM
ftr-474	443	16	)	)	PUNCT
ftr-474	443	17	generally	generally	ADV
ftr-474	443	18	mitigates	mitigate	VERB
ftr-474	443	19	the	the	DET
ftr-474	443	20	risk	risk	NOUN
ftr-474	443	21	of	of	ADP
ftr-474	443	22	double	double	ADJ
ftr-474	443	23	taxation.7	taxation.7	PROPN
ftr-474	443	24	2	2	NUM
ftr-474	443	25	an	an	DET
ftr-474	443	26	acute	acute	ADJ
ftr-474	443	27	problem	problem	NOUN
ftr-474	443	28	of	of	ADP
ftr-474	443	29	double	double	ADJ
ftr-474	443	30	taxation	taxation	NOUN
ftr-474	443	31	normally	normally	ADV
ftr-474	443	32	arises	arise	VERB
ftr-474	443	33	only	only	ADV
ftr-474	443	34	where	where	SCONJ
ftr-474	443	35	a	a	DET
ftr-474	443	36	donor	donor	NOUN
ftr-474	443	37	subsequently	subsequently	ADV
ftr-474	443	38	transfers	transfer	VERB
ftr-474	443	39	a	a	DET
ftr-474	443	40	retained	retain	VERB
ftr-474	443	41	interest	interest	NOUN
ftr-474	443	42	that	that	PRON
ftr-474	443	43	was	be	AUX
ftr-474	443	44	valued	value	VERB
ftr-474	443	45	at	at	ADP
ftr-474	443	46	zero	zero	NUM
ftr-474	443	47	in	in	ADP
ftr-474	443	48	the	the	DET
ftr-474	443	49	initial	initial	ADJ
ftr-474	443	50	transfer	transfer	NOUN
ftr-474	443	51	.	.	PUNCT
ftr-474	444	1	this	this	DET
ftr-474	444	2	troublesome	troublesome	ADJ
ftr-474	444	3	situation	situation	NOUN
ftr-474	444	4	is	be	AUX
ftr-474	444	5	likely	likely	ADJ
ftr-474	444	6	to	to	PART
ftr-474	444	7	become	become	VERB
ftr-474	444	8	increasingly	increasingly	ADV
ftr-474	444	9	common	common	ADJ
ftr-474	444	10	as	as	ADP
ftr-474	444	11	a	a	DET
ftr-474	444	12	result	result	NOUN
ftr-474	444	13	of	of	ADP
ftr-474	444	14	section	section	NOUN
ftr-474	444	15	2702	2702	NUM
ftr-474	444	16	.	.	PUNCT
ftr-474	445	1	i	i	PRON
ftr-474	445	2	m.	m.	NOUN
ftr-474	445	3	valuation	valuation	NOUN
ftr-474	445	4	under	under	ADP
ftr-474	445	5	section	section	NOUN
ftr-474	445	6	2702	2702	NUM
ftr-474	445	7	in	in	ADP
ftr-474	445	8	response	response	NOUN
ftr-474	445	9	to	to	ADP
ftr-474	445	10	valuation	valuation	NOUN
ftr-474	445	11	abuses	abuse	NOUN
ftr-474	445	12	involving	involve	VERB
ftr-474	445	13	split	split	ADJ
ftr-474	445	14	-	-	PUNCT
ftr-474	445	15	interest	interest	NOUN
ftr-474	445	16	transfers	transfer	NOUN
ftr-474	445	17	,	,	PUNCT
ftr-474	445	18	congress	congress	PROPN
ftr-474	445	19	,	,	PUNCT
ftr-474	445	20	in	in	ADP
ftr-474	445	21	1990	1990	NUM
ftr-474	445	22	,	,	PUNCT
ftr-474	445	23	enacted	enact	VERB
ftr-474	445	24	section	section	NOUN
ftr-474	445	25	2702	2702	NUM
ftr-474	445	26	,	,	PUNCT
ftr-474	445	27	which	which	PRON
ftr-474	445	28	provides	provide	VERB
ftr-474	445	29	special	special	ADJ
ftr-474	445	30	rules	rule	NOUN
ftr-474	445	31	for	for	ADP
ftr-474	445	32	apportioning	apportion	VERB
ftr-474	445	33	the	the	DET
ftr-474	445	34	value	value	NOUN
ftr-474	445	35	of	of	ADP
ftr-474	445	36	trust	trust	NOUN
ftr-474	445	37	property	property	NOUN
ftr-474	445	38	between	between	ADP
ftr-474	445	39	retained	retain	VERB
ftr-474	445	40	and	and	CCONJ
ftr-474	445	41	transferred	transfer	VERB
ftr-474	445	42	interests	interest	NOUN
ftr-474	445	43	.	.	PUNCT
ftr-474	446	1	a	a	DET
ftr-474	446	2	few	few	ADJ
ftr-474	446	3	defined	define	VERB
ftr-474	446	4	types	type	NOUN
ftr-474	446	5	of	of	ADP
ftr-474	446	6	retained	retain	VERB
ftr-474	446	7	interests	interest	NOUN
ftr-474	446	8	continue	continue	VERB
ftr-474	446	9	to	to	PART
ftr-474	446	10	be	be	AUX
ftr-474	446	11	valued	value	VERB
ftr-474	446	12	under	under	ADP
ftr-474	446	13	the	the	DET
ftr-474	446	14	tables	table	NOUN
ftr-474	446	15	.	.	PUNCT
ftr-474	447	1	the	the	DET
ftr-474	447	2	special	special	ADJ
ftr-474	447	3	rules	rule	NOUN
ftr-474	447	4	value	value	VERB
ftr-474	447	5	most	most	ADJ
ftr-474	447	6	other	other	ADJ
ftr-474	447	7	retained	retain	VERB
ftr-474	447	8	interests	interest	NOUN
ftr-474	447	9	at	at	ADP
ftr-474	447	10	zero	zero	NUM
ftr-474	447	11	,	,	PUNCT
ftr-474	447	12	thereby	thereby	ADV
ftr-474	447	13	indirectly	indirectly	ADV
ftr-474	447	14	increasing	increase	VERB
ftr-474	447	15	the	the	DET
ftr-474	447	16	gift	gift	NOUN
ftr-474	447	17	tax	tax	NOUN
ftr-474	447	18	value	value	NOUN
ftr-474	447	19	of	of	ADP
ftr-474	447	20	interests	interest	NOUN
ftr-474	447	21	transferred	transfer	VERB
ftr-474	447	22	in	in	ADP
ftr-474	447	23	the	the	DET
ftr-474	447	24	without	without	ADP
ftr-474	447	25	issue	issue	NOUN
ftr-474	447	26	and	and	CCONJ
ftr-474	447	27	a	a	PRON
ftr-474	447	28	is	be	AUX
ftr-474	447	29	still	still	ADV
ftr-474	447	30	living	live	VERB
ftr-474	447	31	,	,	PUNCT
ftr-474	447	32	a	a	PRON
ftr-474	447	33	's	's	PART
ftr-474	447	34	reversion	reversion	NOUN
ftr-474	447	35	becomes	become	VERB
ftr-474	447	36	possessory	possessory	NOUN
ftr-474	447	37	and	and	CCONJ
ftr-474	447	38	is	be	AUX
ftr-474	447	39	included	include	VERB
ftr-474	447	40	in	in	ADP
ftr-474	447	41	a	a	DET
ftr-474	447	42	's	's	PART
ftr-474	447	43	gross	gross	ADJ
ftr-474	447	44	estate	estate	NOUN
ftr-474	447	45	under	under	ADP
ftr-474	447	46	§	§	PROPN
ftr-474	447	47	2033	2033	NUM
ftr-474	447	48	,	,	PUNCT
ftr-474	447	49	presumably	presumably	ADV
ftr-474	447	50	with	with	ADP
ftr-474	447	51	no	no	DET
ftr-474	447	52	§	§	PROPN
ftr-474	447	53	2001(b	2001(b	NOUN
ftr-474	447	54	)	)	PUNCT
ftr-474	447	55	adjustment	adjustment	NOUN
ftr-474	447	56	.	.	PUNCT
ftr-474	448	1	70	70	NUM
ftr-474	448	2	.	.	PUNCT
ftr-474	449	1	the	the	DET
ftr-474	449	2	gift	gift	NOUN
ftr-474	449	3	tax	tax	NOUN
ftr-474	449	4	result	result	NOUN
ftr-474	449	5	of	of	ADP
ftr-474	449	6	valuing	value	VERB
ftr-474	449	7	a	a	DET
ftr-474	449	8	retained	retain	VERB
ftr-474	449	9	interest	interest	NOUN
ftr-474	449	10	at	at	ADP
ftr-474	449	11	zero	zero	NUM
ftr-474	449	12	is	be	AUX
ftr-474	449	13	equivalent	equivalent	ADJ
ftr-474	449	14	to	to	ADP
ftr-474	449	15	finding	find	VERB
ftr-474	449	16	a	a	DET
ftr-474	449	17	completed	complete	VERB
ftr-474	449	18	gift	gift	NOUN
ftr-474	449	19	of	of	ADP
ftr-474	449	20	that	that	DET
ftr-474	449	21	interest	interest	NOUN
ftr-474	449	22	,	,	PUNCT
ftr-474	449	23	but	but	CCONJ
ftr-474	449	24	a	a	DET
ftr-474	449	25	completed	complete	VERB
ftr-474	449	26	gift	gift	NOUN
ftr-474	449	27	is	be	AUX
ftr-474	449	28	inconsistent	inconsistent	ADJ
ftr-474	449	29	with	with	ADP
ftr-474	449	30	inclusion	inclusion	NOUN
ftr-474	449	31	of	of	ADP
ftr-474	449	32	the	the	DET
ftr-474	449	33	interest	interest	NOUN
ftr-474	449	34	in	in	ADP
ftr-474	449	35	the	the	DET
ftr-474	449	36	gross	gross	ADJ
ftr-474	449	37	estate	estate	NOUN
ftr-474	449	38	as	as	ADP
ftr-474	449	39	property	property	NOUN
ftr-474	449	40	owned	own	VERB
ftr-474	449	41	at	at	ADP
ftr-474	449	42	death	death	NOUN
ftr-474	449	43	.	.	PUNCT
ftr-474	450	1	71	71	NUM
ftr-474	450	2	.	.	PUNCT
ftr-474	451	1	the	the	DET
ftr-474	451	2	value	value	NOUN
ftr-474	451	3	of	of	ADP
ftr-474	451	4	the	the	DET
ftr-474	451	5	retained	retain	VERB
ftr-474	451	6	interest	interest	NOUN
ftr-474	451	7	has	have	AUX
ftr-474	451	8	probably	probably	ADV
ftr-474	451	9	changed	change	VERB
ftr-474	451	10	,	,	PUNCT
ftr-474	451	11	and	and	CCONJ
ftr-474	451	12	may	may	AUX
ftr-474	451	13	have	have	AUX
ftr-474	451	14	become	become	VERB
ftr-474	451	15	easier	easy	ADJ
ftr-474	451	16	to	to	PART
ftr-474	451	17	measure	measure	VERB
ftr-474	451	18	,	,	PUNCT
ftr-474	451	19	between	between	ADP
ftr-474	451	20	the	the	DET
ftr-474	451	21	initial	initial	ADJ
ftr-474	451	22	transfer	transfer	NOUN
ftr-474	451	23	and	and	CCONJ
ftr-474	451	24	the	the	DET
ftr-474	451	25	donor	donor	NOUN
ftr-474	451	26	's	's	PART
ftr-474	451	27	death	death	NOUN
ftr-474	451	28	.	.	PUNCT
ftr-474	452	1	however	however	ADV
ftr-474	452	2	,	,	PUNCT
ftr-474	452	3	the	the	DET
ftr-474	452	4	deathtime	deathtime	ADJ
ftr-474	452	5	value	value	NOUN
ftr-474	452	6	of	of	ADP
ftr-474	452	7	that	that	DET
ftr-474	452	8	interest	interest	NOUN
ftr-474	452	9	is	be	AUX
ftr-474	452	10	irrelevant	irrelevant	ADJ
ftr-474	452	11	in	in	ADP
ftr-474	452	12	calculating	calculate	VERB
ftr-474	452	13	the	the	DET
ftr-474	452	14	§	§	PROPN
ftr-474	452	15	2001(b	2001(b	NOUN
ftr-474	452	16	)	)	PUNCT
ftr-474	452	17	adjustment	adjustment	NOUN
ftr-474	452	18	,	,	PUNCT
ftr-474	452	19	which	which	PRON
ftr-474	452	20	depends	depend	VERB
ftr-474	452	21	on	on	ADP
ftr-474	452	22	the	the	DET
ftr-474	452	23	value	value	NOUN
ftr-474	452	24	of	of	ADP
ftr-474	452	25	the	the	DET
ftr-474	452	26	retained	retain	VERB
ftr-474	452	27	interest	interest	NOUN
ftr-474	452	28	at	at	ADP
ftr-474	452	29	the	the	DET
ftr-474	452	30	time	time	NOUN
ftr-474	452	31	of	of	ADP
ftr-474	452	32	the	the	DET
ftr-474	452	33	initial	initial	ADJ
ftr-474	452	34	transfer	transfer	NOUN
ftr-474	452	35	.	.	PUNCT
ftr-474	453	1	72	72	NUM
ftr-474	453	2	.	.	PUNCT
ftr-474	454	1	in	in	ADP
ftr-474	454	2	robinette	robinette	PROPN
ftr-474	454	3	,	,	PUNCT
ftr-474	454	4	for	for	ADP
ftr-474	454	5	example	example	NOUN
ftr-474	454	6	,	,	PUNCT
ftr-474	454	7	the	the	DET
ftr-474	454	8	donor	donor	NOUN
ftr-474	454	9	retained	retain	VERB
ftr-474	454	10	a	a	DET
ftr-474	454	11	life	life	NOUN
ftr-474	454	12	income	income	NOUN
ftr-474	454	13	interest	interest	NOUN
ftr-474	454	14	in	in	ADP
ftr-474	454	15	addition	addition	NOUN
ftr-474	454	16	to	to	ADP
ftr-474	454	17	her	her	PRON
ftr-474	454	18	reversion	reversion	NOUN
ftr-474	454	19	in	in	ADP
ftr-474	454	20	the	the	DET
ftr-474	454	21	trust	trust	NOUN
ftr-474	454	22	corpus	corpus	PROPN
ftr-474	454	23	.	.	PUNCT
ftr-474	455	1	a	a	DET
ftr-474	455	2	life	life	NOUN
ftr-474	455	3	income	income	NOUN
ftr-474	455	4	interest	interest	NOUN
ftr-474	455	5	,	,	PUNCT
ftr-474	455	6	if	if	SCONJ
ftr-474	455	7	retained	retain	VERB
ftr-474	455	8	until	until	ADP
ftr-474	455	9	death	death	NOUN
ftr-474	455	10	,	,	PUNCT
ftr-474	455	11	triggers	trigger	VERB
ftr-474	455	12	inclusion	inclusion	NOUN
ftr-474	455	13	of	of	ADP
ftr-474	455	14	the	the	DET
ftr-474	455	15	entire	entire	ADJ
ftr-474	455	16	trust	trust	NOUN
ftr-474	455	17	property	property	NOUN
ftr-474	455	18	in	in	ADP
ftr-474	455	19	the	the	DET
ftr-474	455	20	donor	donor	NOUN
ftr-474	455	21	's	's	PART
ftr-474	455	22	gross	gross	ADJ
ftr-474	455	23	estate	estate	NOUN
ftr-474	455	24	under	under	ADP
ftr-474	455	25	§	§	PROPN
ftr-474	455	26	2036(a)(1	2036(a)(1	NOUN
ftr-474	455	27	)	)	PUNCT
ftr-474	455	28	,	,	PUNCT
ftr-474	455	29	with	with	ADP
ftr-474	455	30	a	a	DET
ftr-474	455	31	§	§	ADJ
ftr-474	455	32	2001(b	2001(b	NOUN
ftr-474	455	33	)	)	PUNCT
ftr-474	455	34	adjustment	adjustment	NOUN
ftr-474	455	35	for	for	ADP
ftr-474	455	36	the	the	DET
ftr-474	455	37	value	value	NOUN
ftr-474	455	38	of	of	ADP
ftr-474	455	39	the	the	DET
ftr-474	455	40	interests	interest	NOUN
ftr-474	455	41	subjected	subject	VERB
ftr-474	455	42	to	to	ADP
ftr-474	455	43	gift	gift	VERB
ftr-474	455	44	tax	tax	NOUN
ftr-474	455	45	in	in	ADP
ftr-474	455	46	the	the	DET
ftr-474	455	47	initial	initial	ADJ
ftr-474	455	48	transfer	transfer	NOUN
ftr-474	455	49	.	.	PUNCT
ftr-474	456	1	[	[	X
ftr-474	456	2	vol	vol	NOUN
ftr-474	456	3	2:3	2:3	NUM
ftr-474	456	4	rethinking	rethink	VERB
ftr-474	456	5	seciion	seciion	NOUN
ftr-474	456	6	2702	2702	NUM
ftr-474	456	7	initial	initial	ADJ
ftr-474	456	8	transfer	transfer	NOUN
ftr-474	456	9	.	.	PUNCT
ftr-474	457	1	section	section	NOUN
ftr-474	457	2	2702	2702	NUM
ftr-474	457	3	thus	thus	ADV
ftr-474	457	4	may	may	AUX
ftr-474	457	5	be	be	AUX
ftr-474	457	6	viewed	view	VERB
ftr-474	457	7	as	as	ADP
ftr-474	457	8	an	an	DET
ftr-474	457	9	expanded	expand	VERB
ftr-474	457	10	application	application	NOUN
ftr-474	457	11	of	of	ADP
ftr-474	457	12	the	the	DET
ftr-474	457	13	principle	principle	NOUN
ftr-474	457	14	of	of	ADP
ftr-474	457	15	robinette	robinette	PROPN
ftr-474	457	16	.	.	PUNCT
ftr-474	458	1	from	from	ADP
ftr-474	458	2	this	this	DET
ftr-474	458	3	perspective	perspective	NOUN
ftr-474	458	4	,	,	PUNCT
ftr-474	458	5	the	the	DET
ftr-474	458	6	following	follow	VERB
ftr-474	458	7	discussion	discussion	NOUN
ftr-474	458	8	focuses	focus	VERB
ftr-474	458	9	first	first	ADV
ftr-474	458	10	on	on	ADP
ftr-474	458	11	the	the	DET
ftr-474	458	12	effect	effect	NOUN
ftr-474	458	13	of	of	ADP
ftr-474	458	14	the	the	DET
ftr-474	458	15	special	special	ADJ
ftr-474	458	16	valuation	valuation	NOUN
ftr-474	458	17	rules	rule	NOUN
ftr-474	458	18	in	in	ADP
ftr-474	458	19	the	the	DET
ftr-474	458	20	initial	initial	ADJ
ftr-474	458	21	transfer	transfer	NOUN
ftr-474	458	22	and	and	CCONJ
ftr-474	458	23	then	then	ADV
ftr-474	458	24	on	on	ADP
ftr-474	458	25	related	related	ADJ
ftr-474	458	26	problems	problem	NOUN
ftr-474	458	27	in	in	ADP
ftr-474	458	28	the	the	DET
ftr-474	458	29	subsequent	subsequent	ADJ
ftr-474	458	30	treatment	treatment	NOUN
ftr-474	458	31	of	of	ADP
ftr-474	458	32	specially	specially	ADV
ftr-474	458	33	-	-	PUNCT
ftr-474	458	34	valued	value	VERB
ftr-474	458	35	retained	retain	VERB
ftr-474	458	36	interests	interest	NOUN
ftr-474	458	37	.	.	PUNCT
ftr-474	459	1	a.	a.	NOUN
ftr-474	459	2	initial	initial	NOUN
ftr-474	459	3	transfer	transfer	VERB
ftr-474	459	4	the	the	DET
ftr-474	459	5	scope	scope	NOUN
ftr-474	459	6	of	of	ADP
ftr-474	459	7	section	section	NOUN
ftr-474	459	8	2702	2702	NUM
ftr-474	459	9	is	be	AUX
ftr-474	459	10	defined	define	VERB
ftr-474	459	11	by	by	ADP
ftr-474	459	12	reference	reference	NOUN
ftr-474	459	13	to	to	ADP
ftr-474	459	14	three	three	NUM
ftr-474	459	15	interrelated	interrelated	ADJ
ftr-474	459	16	elements	element	NOUN
ftr-474	459	17	:	:	PUNCT
ftr-474	459	18	a	a	DET
ftr-474	459	19	trust	trust	NOUN
ftr-474	459	20	,	,	PUNCT
ftr-474	459	21	a	a	DET
ftr-474	459	22	transfer	transfer	NOUN
ftr-474	459	23	,	,	PUNCT
ftr-474	459	24	and	and	CCONJ
ftr-474	459	25	a	a	DET
ftr-474	459	26	retained	retain	VERB
ftr-474	459	27	interest	interest	NOUN
ftr-474	459	28	.	.	PUNCT
ftr-474	460	1	3	3	NUM
ftr-474	460	2	for	for	ADP
ftr-474	460	3	purposes	purpose	NOUN
ftr-474	460	4	of	of	ADP
ftr-474	460	5	section	section	NOUN
ftr-474	460	6	2702	2702	NUM
ftr-474	460	7	,	,	PUNCT
ftr-474	460	8	a	a	DET
ftr-474	460	9	trust	trust	NOUN
ftr-474	460	10	includes	include	VERB
ftr-474	460	11	any	any	DET
ftr-474	460	12	arrangement	arrangement	NOUN
ftr-474	460	13	that	that	PRON
ftr-474	460	14	splits	split	VERB
ftr-474	460	15	beneficial	beneficial	ADJ
ftr-474	460	16	ownership	ownership	NOUN
ftr-474	460	17	of	of	ADP
ftr-474	460	18	property	property	NOUN
ftr-474	460	19	into	into	ADP
ftr-474	460	20	successive	successive	ADJ
ftr-474	460	21	interests	interest	NOUN
ftr-474	460	22	,	,	PUNCT
ftr-474	460	23	i.e.	i.e.	X
ftr-474	460	24	a	a	DET
ftr-474	460	25	term	term	NOUN
ftr-474	460	26	interest	interest	NOUN
ftr-474	460	27	and	and	CCONJ
ftr-474	460	28	remainder	remainder	NOUN
ftr-474	460	29	.	.	PUNCT
ftr-474	461	1	4	4	NUM
ftr-474	461	2	the	the	DET
ftr-474	461	3	statute	statute	NOUN
ftr-474	461	4	applies	apply	VERB
ftr-474	461	5	when	when	SCONJ
ftr-474	461	6	a	a	DET
ftr-474	461	7	living	live	VERB
ftr-474	461	8	donor	donor	NOUN
ftr-474	461	9	transfers	transfer	NOUN
ftr-474	461	10	a	a	DET
ftr-474	461	11	beneficial	beneficial	ADJ
ftr-474	461	12	interest	interest	NOUN
ftr-474	461	13	in	in	ADP
ftr-474	461	14	trust	trust	NOUN
ftr-474	461	15	property75	property75	NOUN
ftr-474	461	16	to	to	ADP
ftr-474	461	17	or	or	CCONJ
ftr-474	461	18	for	for	ADP
ftr-474	461	19	the	the	DET
ftr-474	461	20	benefit	benefit	NOUN
ftr-474	461	21	of	of	ADP
ftr-474	461	22	a	a	DET
ftr-474	461	23	member	member	NOUN
ftr-474	461	24	of	of	ADP
ftr-474	461	25	the	the	DET
ftr-474	461	26	donor	donor	NOUN
ftr-474	461	27	's	's	PART
ftr-474	461	28	family.76	family.76	NOUN
ftr-474	461	29	the	the	DET
ftr-474	461	30	special	special	ADJ
ftr-474	461	31	rules	rule	NOUN
ftr-474	461	32	apply	apply	VERB
ftr-474	461	33	for	for	ADP
ftr-474	461	34	gift	gift	NOUN
ftr-474	461	35	tax	tax	NOUN
ftr-474	461	36	purposes	purpose	NOUN
ftr-474	461	37	in	in	ADP
ftr-474	461	38	valuing	value	VERB
ftr-474	461	39	interests	interest	NOUN
ftr-474	461	40	retained	retain	VERB
ftr-474	461	41	by	by	ADP
ftr-474	461	42	the	the	DET
ftr-474	461	43	donor	donor	NOUN
ftr-474	461	44	(	(	PUNCT
ftr-474	461	45	or	or	CCONJ
ftr-474	461	46	an	an	DET
ftr-474	461	47	"	"	PUNCT
ftr-474	461	48	applicable	applicable	ADJ
ftr-474	461	49	family	family	NOUN
ftr-474	461	50	member"n	member"n	NOUN
ftr-474	461	51	)	)	PUNCT
ftr-474	461	52	in	in	ADP
ftr-474	461	53	the	the	DET
ftr-474	461	54	underlying	underlie	VERB
ftr-474	461	55	property	property	NOUN
ftr-474	461	56	?	?	PUNCT
ftr-474	462	1	8	8	NUM
ftr-474	462	2	73	73	NUM
ftr-474	462	3	.	.	PUNCT
ftr-474	463	1	in	in	ADP
ftr-474	463	2	determining	determine	VERB
ftr-474	463	3	the	the	DET
ftr-474	463	4	existence	existence	NOUN
ftr-474	463	5	and	and	CCONJ
ftr-474	463	6	amount	amount	NOUN
ftr-474	463	7	of	of	ADP
ftr-474	463	8	a	a	DET
ftr-474	463	9	gift	gift	NOUN
ftr-474	463	10	resulting	result	VERB
ftr-474	463	11	from	from	ADP
ftr-474	463	12	a	a	DET
ftr-474	463	13	"	"	PUNCT
ftr-474	463	14	transfer	transfer	NOUN
ftr-474	463	15	of	of	ADP
ftr-474	463	16	an	an	DET
ftr-474	463	17	interest	interest	NOUN
ftr-474	463	18	in	in	ADP
ftr-474	463	19	trust	trust	NOUN
ftr-474	463	20	to	to	ADP
ftr-474	463	21	(	(	PUNCT
ftr-474	463	22	or	or	CCONJ
ftr-474	463	23	for	for	ADP
ftr-474	463	24	the	the	DET
ftr-474	463	25	benefit	benefit	NOUN
ftr-474	463	26	of	of	ADP
ftr-474	463	27	)	)	PUNCT
ftr-474	463	28	a	a	DET
ftr-474	463	29	member	member	NOUN
ftr-474	463	30	of	of	ADP
ftr-474	463	31	the	the	DET
ftr-474	463	32	transferor	transferor	NOUN
ftr-474	463	33	's	's	PART
ftr-474	463	34	family	family	NOUN
ftr-474	463	35	,	,	PUNCT
ftr-474	463	36	"	"	PUNCT
ftr-474	463	37	§	§	PROPN
ftr-474	463	38	2702	2702	NUM
ftr-474	463	39	provides	provide	VERB
ftr-474	463	40	special	special	ADJ
ftr-474	463	41	rules	rule	NOUN
ftr-474	463	42	governing	govern	VERB
ftr-474	463	43	the	the	DET
ftr-474	463	44	valuation	valuation	NOUN
ftr-474	463	45	of	of	ADP
ftr-474	463	46	"	"	PUNCT
ftr-474	463	47	any	any	DET
ftr-474	463	48	interest	interest	NOUN
ftr-474	463	49	in	in	ADP
ftr-474	463	50	such	such	ADJ
ftr-474	463	51	trust	trust	NOUN
ftr-474	463	52	retained	retain	VERB
ftr-474	463	53	by	by	ADP
ftr-474	463	54	the	the	DET
ftr-474	463	55	transferor	transferor	NOUN
ftr-474	463	56	or	or	CCONJ
ftr-474	463	57	any	any	DET
ftr-474	463	58	applicable	applicable	ADJ
ftr-474	463	59	family	family	NOUN
ftr-474	463	60	member	member	NOUN
ftr-474	463	61	.	.	PUNCT
ftr-474	463	62	"	"	PUNCT
ftr-474	464	1	irc	irc	PROPN
ftr-474	464	2	§	§	PROPN
ftr-474	464	3	2702(a)(1	2702(a)(1	NUM
ftr-474	464	4	)	)	PUNCT
ftr-474	464	5	.	.	PUNCT
ftr-474	465	1	the	the	DET
ftr-474	465	2	regulations	regulation	NOUN
ftr-474	465	3	enumerate	enumerate	VERB
ftr-474	465	4	certain	certain	ADJ
ftr-474	465	5	transfers	transfer	NOUN
ftr-474	465	6	that	that	PRON
ftr-474	465	7	are	be	AUX
ftr-474	465	8	not	not	PART
ftr-474	465	9	subject	subject	ADJ
ftr-474	465	10	to	to	ADP
ftr-474	465	11	§	§	PROPN
ftr-474	465	12	2702	2702	NUM
ftr-474	465	13	.	.	PUNCT
ftr-474	466	1	regs	regs	PROPN
ftr-474	466	2	.	.	PUNCT
ftr-474	467	1	§	§	PROPN
ftr-474	467	2	25.2702	25.2702	NUM
ftr-474	467	3	-	-	SYM
ftr-474	467	4	1(c	1(c	NUM
ftr-474	467	5	)	)	PUNCT
ftr-474	467	6	.	.	PUNCT
ftr-474	468	1	74	74	NUM
ftr-474	468	2	.	.	PUNCT
ftr-474	469	1	for	for	ADP
ftr-474	469	2	purposes	purpose	NOUN
ftr-474	469	3	of	of	ADP
ftr-474	469	4	§	§	PROPN
ftr-474	469	5	2702	2702	NUM
ftr-474	469	6	,	,	PUNCT
ftr-474	469	7	a	a	DET
ftr-474	469	8	term	term	NOUN
ftr-474	469	9	interest	interest	NOUN
ftr-474	469	10	is	be	AUX
ftr-474	469	11	a	a	DET
ftr-474	469	12	present	present	ADJ
ftr-474	469	13	or	or	CCONJ
ftr-474	469	14	future	future	ADJ
ftr-474	469	15	interest	interest	NOUN
ftr-474	469	16	that	that	PRON
ftr-474	469	17	confers	confer	VERB
ftr-474	469	18	a	a	DET
ftr-474	469	19	right	right	NOUN
ftr-474	469	20	to	to	PART
ftr-474	469	21	possess	possess	VERB
ftr-474	469	22	or	or	CCONJ
ftr-474	469	23	enjoy	enjoy	VERB
ftr-474	469	24	property	property	NOUN
ftr-474	469	25	,	,	PUNCT
ftr-474	469	26	or	or	CCONJ
ftr-474	469	27	to	to	PART
ftr-474	469	28	receive	receive	VERB
ftr-474	469	29	income	income	NOUN
ftr-474	469	30	or	or	CCONJ
ftr-474	469	31	annuity	annuity	NOUN
ftr-474	469	32	payments	payment	NOUN
ftr-474	469	33	,	,	PUNCT
ftr-474	469	34	for	for	ADP
ftr-474	469	35	a	a	DET
ftr-474	469	36	definite	definite	ADJ
ftr-474	469	37	period	period	NOUN
ftr-474	469	38	of	of	ADP
ftr-474	469	39	time	time	NOUN
ftr-474	469	40	,	,	PUNCT
ftr-474	469	41	such	such	ADJ
ftr-474	469	42	as	as	ADP
ftr-474	469	43	the	the	DET
ftr-474	469	44	life	life	NOUN
ftr-474	469	45	of	of	ADP
ftr-474	469	46	one	one	NUM
ftr-474	469	47	or	or	CCONJ
ftr-474	469	48	more	more	ADJ
ftr-474	469	49	individuals	individual	NOUN
ftr-474	469	50	,	,	PUNCT
ftr-474	469	51	or	or	CCONJ
ftr-474	469	52	a	a	DET
ftr-474	469	53	term	term	NOUN
ftr-474	469	54	of	of	ADP
ftr-474	469	55	years	year	NOUN
ftr-474	469	56	.	.	PUNCT
ftr-474	470	1	irc	irc	PROPN
ftr-474	470	2	§	§	PROPN
ftr-474	470	3	2702(c)(3	2702(c)(3	NUM
ftr-474	470	4	)	)	PUNCT
ftr-474	470	5	.	.	PUNCT
ftr-474	471	1	a	a	DET
ftr-474	471	2	remainder	remainder	NOUN
ftr-474	471	3	is	be	AUX
ftr-474	471	4	a	a	DET
ftr-474	471	5	future	future	ADJ
ftr-474	471	6	interest	interest	NOUN
ftr-474	471	7	that	that	PRON
ftr-474	471	8	confers	confer	VERB
ftr-474	471	9	a	a	DET
ftr-474	471	10	right	right	NOUN
ftr-474	471	11	to	to	PART
ftr-474	471	12	possess	possess	VERB
ftr-474	471	13	or	or	CCONJ
ftr-474	471	14	enjoy	enjoy	VERB
ftr-474	471	15	property	property	NOUN
ftr-474	471	16	at	at	ADP
ftr-474	471	17	the	the	DET
ftr-474	471	18	expiration	expiration	NOUN
ftr-474	471	19	of	of	ADP
ftr-474	471	20	a	a	DET
ftr-474	471	21	term	term	NOUN
ftr-474	471	22	interest	interest	NOUN
ftr-474	471	23	.	.	PUNCT
ftr-474	472	1	see	see	VERB
ftr-474	472	2	supra	supra	PROPN
ftr-474	472	3	notes	note	VERB
ftr-474	472	4	13	13	NUM
ftr-474	472	5	-	-	SYM
ftr-474	472	6	14	14	NUM
ftr-474	472	7	.	.	PUNCT
ftr-474	473	1	property	property	NOUN
ftr-474	473	2	is	be	AUX
ftr-474	473	3	held	hold	VERB
ftr-474	473	4	in	in	ADP
ftr-474	473	5	trust	trust	NOUN
ftr-474	473	6	if	if	SCONJ
ftr-474	473	7	there	there	PRON
ftr-474	473	8	is	be	VERB
ftr-474	473	9	at	at	ADV
ftr-474	473	10	least	least	ADJ
ftr-474	473	11	one	one	NUM
ftr-474	473	12	term	term	NOUN
ftr-474	473	13	interest	interest	NOUN
ftr-474	473	14	(	(	PUNCT
ftr-474	473	15	and	and	CCONJ
ftr-474	473	16	,	,	PUNCT
ftr-474	473	17	by	by	ADP
ftr-474	473	18	implication	implication	NOUN
ftr-474	473	19	,	,	PUNCT
ftr-474	473	20	a	a	DET
ftr-474	473	21	remainder	remainder	NOUN
ftr-474	473	22	)	)	PUNCT
ftr-474	473	23	with	with	ADP
ftr-474	473	24	respect	respect	NOUN
ftr-474	473	25	to	to	ADP
ftr-474	473	26	the	the	DET
ftr-474	473	27	property	property	NOUN
ftr-474	473	28	.	.	PUNCT
ftr-474	474	1	irc	irc	PROPN
ftr-474	474	2	§	§	PROPN
ftr-474	474	3	2702(c)(1	2702(c)(1	NUM
ftr-474	474	4	)	)	PUNCT
ftr-474	474	5	(	(	PUNCT
ftr-474	474	6	defining	define	VERB
ftr-474	474	7	"	"	PUNCT
ftr-474	474	8	transfer	transfer	NOUN
ftr-474	474	9	in	in	ADP
ftr-474	474	10	trust	trust	NOUN
ftr-474	474	11	"	"	PUNCT
ftr-474	474	12	)	)	PUNCT
ftr-474	474	13	.	.	PUNCT
ftr-474	475	1	thus	thus	ADV
ftr-474	475	2	,	,	PUNCT
ftr-474	475	3	the	the	DET
ftr-474	475	4	concept	concept	NOUN
ftr-474	475	5	of	of	ADP
ftr-474	475	6	a	a	DET
ftr-474	475	7	trust	trust	NOUN
ftr-474	475	8	depends	depend	VERB
ftr-474	475	9	on	on	ADP
ftr-474	475	10	the	the	DET
ftr-474	475	11	division	division	NOUN
ftr-474	475	12	of	of	ADP
ftr-474	475	13	beneficial	beneficial	ADJ
ftr-474	475	14	ownership	ownership	NOUN
ftr-474	475	15	of	of	ADP
ftr-474	475	16	property	property	NOUN
ftr-474	475	17	into	into	ADP
ftr-474	475	18	successive	successive	ADJ
ftr-474	475	19	(	(	PUNCT
ftr-474	475	20	as	as	SCONJ
ftr-474	475	21	distinguished	distinguish	VERB
ftr-474	475	22	from	from	ADP
ftr-474	475	23	concurrent	concurrent	ADJ
ftr-474	475	24	)	)	PUNCT
ftr-474	475	25	interests	interest	NOUN
ftr-474	475	26	.	.	PUNCT
ftr-474	476	1	see	see	VERB
ftr-474	476	2	regs	reg	NOUN
ftr-474	476	3	.	.	PUNCT
ftr-474	477	1	§	§	PROPN
ftr-474	477	2	25.2702	25.2702	NUM
ftr-474	477	3	-	-	SYM
ftr-474	477	4	4(a	4(a	NUM
ftr-474	477	5	)	)	PUNCT
ftr-474	477	6	.	.	PUNCT
ftr-474	478	1	75	75	NUM
ftr-474	478	2	.	.	PUNCT
ftr-474	479	1	a	a	DET
ftr-474	479	2	transfer	transfer	NOUN
ftr-474	479	3	in	in	ADP
ftr-474	479	4	trust	trust	NOUN
ftr-474	479	5	includes	include	VERB
ftr-474	479	6	a	a	DET
ftr-474	479	7	transfer	transfer	NOUN
ftr-474	479	8	of	of	ADP
ftr-474	479	9	property	property	NOUN
ftr-474	479	10	to	to	ADP
ftr-474	479	11	a	a	DET
ftr-474	479	12	new	new	ADJ
ftr-474	479	13	or	or	CCONJ
ftr-474	479	14	existing	exist	VERB
ftr-474	479	15	trust	trust	NOUN
ftr-474	479	16	,	,	PUNCT
ftr-474	479	17	as	as	ADV
ftr-474	479	18	well	well	ADV
ftr-474	479	19	as	as	ADP
ftr-474	479	20	a	a	DET
ftr-474	479	21	transfer	transfer	NOUN
ftr-474	479	22	of	of	ADP
ftr-474	479	23	an	an	DET
ftr-474	479	24	interest	interest	NOUN
ftr-474	479	25	in	in	ADP
ftr-474	479	26	an	an	DET
ftr-474	479	27	existing	exist	VERB
ftr-474	479	28	trust	trust	NOUN
ftr-474	479	29	.	.	PUNCT
ftr-474	480	1	a	a	DET
ftr-474	480	2	transfer	transfer	NOUN
ftr-474	480	3	does	do	AUX
ftr-474	480	4	not	not	PART
ftr-474	480	5	include	include	VERB
ftr-474	480	6	a	a	DET
ftr-474	480	7	qualified	qualified	ADJ
ftr-474	480	8	disclaimer	disclaimer	NOUN
ftr-474	480	9	or	or	CCONJ
ftr-474	480	10	an	an	DET
ftr-474	480	11	exercise	exercise	NOUN
ftr-474	480	12	,	,	PUNCT
ftr-474	480	13	release	release	NOUN
ftr-474	480	14	,	,	PUNCT
ftr-474	480	15	or	or	CCONJ
ftr-474	480	16	lapse	lapse	NOUN
ftr-474	480	17	of	of	ADP
ftr-474	480	18	a	a	DET
ftr-474	480	19	power	power	NOUN
ftr-474	480	20	of	of	ADP
ftr-474	480	21	appointment	appointment	NOUN
ftr-474	480	22	that	that	PRON
ftr-474	480	23	is	be	AUX
ftr-474	480	24	not	not	PART
ftr-474	480	25	treated	treat	VERB
ftr-474	480	26	as	as	ADP
ftr-474	480	27	a	a	DET
ftr-474	480	28	transfer	transfer	NOUN
ftr-474	480	29	for	for	ADP
ftr-474	480	30	gift	gift	NOUN
ftr-474	480	31	tax	tax	NOUN
ftr-474	480	32	purposes	purpose	NOUN
ftr-474	480	33	.	.	PUNCT
ftr-474	481	1	regs	reg	NOUN
ftr-474	481	2	.	.	PUNCT
ftr-474	482	1	§	§	PROPN
ftr-474	482	2	25.2702	25.2702	NUM
ftr-474	482	3	-	-	SYM
ftr-474	482	4	2(a)(2	2(a)(2	NUM
ftr-474	482	5	)	)	PUNCT
ftr-474	482	6	.	.	PUNCT
ftr-474	483	1	76	76	NUM
ftr-474	483	2	.	.	PUNCT
ftr-474	484	1	"	"	PUNCT
ftr-474	484	2	member	member	NOUN
ftr-474	484	3	of	of	ADP
ftr-474	484	4	the	the	DET
ftr-474	484	5	family	family	NOUN
ftr-474	484	6	"	"	PUNCT
ftr-474	484	7	includes	include	VERB
ftr-474	484	8	the	the	DET
ftr-474	484	9	donor	donor	NOUN
ftr-474	484	10	's	's	PART
ftr-474	484	11	spouse	spouse	NOUN
ftr-474	484	12	,	,	PUNCT
ftr-474	484	13	ancestors	ancestor	NOUN
ftr-474	484	14	and	and	CCONJ
ftr-474	484	15	lineal	lineal	ADJ
ftr-474	484	16	descendants	descendant	NOUN
ftr-474	484	17	of	of	ADP
ftr-474	484	18	the	the	DET
ftr-474	484	19	donor	donor	NOUN
ftr-474	484	20	or	or	CCONJ
ftr-474	484	21	the	the	DET
ftr-474	484	22	donor	donor	NOUN
ftr-474	484	23	's	's	PART
ftr-474	484	24	spouse	spouse	NOUN
ftr-474	484	25	.	.	PUNCT
ftr-474	485	1	the	the	DET
ftr-474	485	2	donor	donor	NOUN
ftr-474	485	3	's	's	PART
ftr-474	485	4	siblings	sibling	NOUN
ftr-474	485	5	,	,	PUNCT
ftr-474	485	6	and	and	CCONJ
ftr-474	485	7	spouses	spouse	NOUN
ftr-474	485	8	of	of	ADP
ftr-474	485	9	the	the	DET
ftr-474	485	10	foregoing	foregoing	NOUN
ftr-474	485	11	.	.	PUNCT
ftr-474	486	1	irc	irc	PROPN
ftr-474	486	2	§	§	PROPN
ftr-474	486	3	§	§	PROPN
ftr-474	486	4	2702(e	2702(e	NOUN
ftr-474	486	5	)	)	PUNCT
ftr-474	486	6	,	,	PUNCT
ftr-474	486	7	2704(c)(2	2704(c)(2	NUM
ftr-474	486	8	)	)	PUNCT
ftr-474	486	9	.	.	PUNCT
ftr-474	487	1	if	if	SCONJ
ftr-474	487	2	the	the	DET
ftr-474	487	3	beneficiaries	beneficiary	NOUN
ftr-474	487	4	of	of	ADP
ftr-474	487	5	a	a	DET
ftr-474	487	6	transfer	transfer	NOUN
ftr-474	487	7	in	in	ADP
ftr-474	487	8	trust	trust	NOUN
ftr-474	487	9	include	include	VERB
ftr-474	487	10	family	family	NOUN
ftr-474	487	11	members	member	NOUN
ftr-474	487	12	and	and	CCONJ
ftr-474	487	13	others	other	NOUN
ftr-474	487	14	,	,	PUNCT
ftr-474	487	15	§	§	PROPN
ftr-474	487	16	2702	2702	NUM
ftr-474	487	17	presumably	presumably	ADV
ftr-474	487	18	applies	apply	VERB
ftr-474	487	19	to	to	ADP
ftr-474	487	20	the	the	DET
ftr-474	487	21	entire	entire	ADJ
ftr-474	487	22	trust	trust	NOUN
ftr-474	487	23	,	,	PUNCT
ftr-474	487	24	excluding	exclude	VERB
ftr-474	487	25	only	only	ADV
ftr-474	487	26	any	any	DET
ftr-474	487	27	specified	specified	ADJ
ftr-474	487	28	portion	portion	NOUN
ftr-474	487	29	in	in	ADP
ftr-474	487	30	which	which	PRON
ftr-474	487	31	no	no	DET
ftr-474	487	32	family	family	NOUN
ftr-474	487	33	member	member	NOUN
ftr-474	487	34	has	have	VERB
ftr-474	487	35	an	an	DET
ftr-474	487	36	actual	actual	ADJ
ftr-474	487	37	or	or	CCONJ
ftr-474	487	38	potential	potential	ADJ
ftr-474	487	39	interest	interest	NOUN
ftr-474	487	40	.	.	PUNCT
ftr-474	488	1	cf	cf	INTJ
ftr-474	488	2	.	.	PUNCT
ftr-474	489	1	irc	irc	PROPN
ftr-474	489	2	§	§	PROPN
ftr-474	489	3	2702(d	2702(d	PRON
ftr-474	489	4	)	)	PUNCT
ftr-474	489	5	(	(	PUNCT
ftr-474	489	6	stating	state	VERB
ftr-474	489	7	that	that	SCONJ
ftr-474	489	8	in	in	ADP
ftr-474	489	9	the	the	DET
ftr-474	489	10	case	case	NOUN
ftr-474	489	11	of	of	ADP
ftr-474	489	12	a	a	DET
ftr-474	489	13	transfer	transfer	NOUN
ftr-474	489	14	of	of	ADP
ftr-474	489	15	an	an	DET
ftr-474	489	16	income	income	NOUN
ftr-474	489	17	or	or	CCONJ
ftr-474	489	18	remainder	remainder	NOUN
ftr-474	489	19	interest	interest	NOUN
ftr-474	489	20	with	with	ADP
ftr-474	489	21	respect	respect	NOUN
ftr-474	489	22	to	to	ADP
ftr-474	489	23	a	a	DET
ftr-474	489	24	"	"	PUNCT
ftr-474	489	25	specified	specified	ADJ
ftr-474	489	26	portion	portion	NOUN
ftr-474	489	27	"	"	PUNCT
ftr-474	489	28	of	of	ADP
ftr-474	489	29	trust	trust	NOUN
ftr-474	489	30	property	property	NOUN
ftr-474	489	31	,	,	PUNCT
ftr-474	489	32	§	§	PROPN
ftr-474	489	33	2702	2702	NUM
ftr-474	489	34	applies	apply	VERB
ftr-474	489	35	only	only	ADV
ftr-474	489	36	to	to	ADP
ftr-474	489	37	such	such	ADJ
ftr-474	489	38	portion	portion	NOUN
ftr-474	489	39	)	)	PUNCT
ftr-474	489	40	.	.	PUNCT
ftr-474	490	1	77	77	NUM
ftr-474	490	2	.	.	PUNCT
ftr-474	491	1	"	"	PUNCT
ftr-474	491	2	applicable	applicable	ADJ
ftr-474	491	3	family	family	NOUN
ftr-474	491	4	member	member	NOUN
ftr-474	491	5	"	"	PUNCT
ftr-474	491	6	includes	include	VERB
ftr-474	491	7	the	the	DET
ftr-474	491	8	donor	donor	NOUN
ftr-474	491	9	's	's	PART
ftr-474	491	10	spouse	spouse	NOUN
ftr-474	491	11	,	,	PUNCT
ftr-474	491	12	ancestors	ancestor	NOUN
ftr-474	491	13	of	of	ADP
ftr-474	491	14	the	the	DET
ftr-474	491	15	donor	donor	NOUN
ftr-474	491	16	or	or	CCONJ
ftr-474	491	17	the	the	DET
ftr-474	491	18	donor	donor	NOUN
ftr-474	491	19	's	's	PART
ftr-474	491	20	spouse	spouse	NOUN
ftr-474	491	21	,	,	PUNCT
ftr-474	491	22	and	and	CCONJ
ftr-474	491	23	spouses	spouse	NOUN
ftr-474	491	24	of	of	ADP
ftr-474	491	25	those	those	DET
ftr-474	491	26	ancestors	ancestor	NOUN
ftr-474	491	27	.	.	PUNCT
ftr-474	492	1	irc	irc	PROPN
ftr-474	492	2	§	§	PROPN
ftr-474	492	3	§	§	PROPN
ftr-474	492	4	2702(a)(1	2702(a)(1	NUM
ftr-474	492	5	)	)	PUNCT
ftr-474	492	6	.	.	PUNCT
ftr-474	493	1	2701(e)(2	2701(e)(2	NOUN
ftr-474	493	2	)	)	PUNCT
ftr-474	493	3	.	.	PUNCT
ftr-474	494	1	78	78	NUM
ftr-474	494	2	.	.	PUNCT
ftr-474	495	1	an	an	DET
ftr-474	495	2	interest	interest	NOUN
ftr-474	495	3	is	be	AUX
ftr-474	495	4	"	"	PUNCT
ftr-474	495	5	retained	retain	VERB
ftr-474	495	6	"	"	PUNCT
ftr-474	495	7	if	if	SCONJ
ftr-474	495	8	it	it	PRON
ftr-474	495	9	is	be	AUX
ftr-474	495	10	held	hold	VERB
ftr-474	495	11	by	by	ADP
ftr-474	495	12	the	the	DET
ftr-474	495	13	same	same	ADJ
ftr-474	495	14	individual	individual	NOUN
ftr-474	495	15	both	both	CCONJ
ftr-474	495	16	before	before	ADP
ftr-474	495	17	and	and	CCONJ
ftr-474	495	18	after	after	ADP
ftr-474	495	19	the	the	DET
ftr-474	495	20	transfer	transfer	NOUN
ftr-474	495	21	in	in	ADP
ftr-474	495	22	trust	trust	NOUN
ftr-474	495	23	.	.	PUNCT
ftr-474	496	1	regs	regs	PROPN
ftr-474	496	2	.	.	PUNCT
ftr-474	497	1	§	§	PROPN
ftr-474	497	2	25.2702	25.2702	NUM
ftr-474	497	3	-	-	SYM
ftr-474	497	4	2(a)(3	2(a)(3	NUM
ftr-474	497	5	)	)	PUNCT
ftr-474	497	6	.	.	PUNCT
ftr-474	498	1	an	an	DET
ftr-474	498	2	individual	individual	NOUN
ftr-474	498	3	who	who	PRON
ftr-474	498	4	retains	retain	VERB
ftr-474	498	5	a	a	DET
ftr-474	498	6	power	power	NOUN
ftr-474	498	7	affecting	affect	VERB
ftr-474	498	8	beneficial	beneficial	ADJ
ftr-474	498	9	enjoyment	enjoyment	NOUN
ftr-474	498	10	of	of	ADP
ftr-474	498	11	property	property	NOUN
ftr-474	498	12	is	be	AUX
ftr-474	498	13	treated	treat	VERB
ftr-474	498	14	as	as	ADP
ftr-474	498	15	retaining	retain	VERB
ftr-474	498	16	an	an	DET
ftr-474	498	17	interest	interest	NOUN
ftr-474	498	18	in	in	ADP
ftr-474	498	19	the	the	DET
ftr-474	498	20	property	property	NOUN
ftr-474	498	21	to	to	ADP
ftr-474	498	22	the	the	DET
ftr-474	498	23	extent	extent	NOUN
ftr-474	498	24	19941	19941	NUM
ftr-474	498	25	florida	florida	PROPN
ftr-474	498	26	tax	tax	PROPN
ftr-474	498	27	review	review	NOUN
ftr-474	498	28	accordingly	accordingly	ADV
ftr-474	498	29	,	,	PUNCT
ftr-474	498	30	the	the	DET
ftr-474	498	31	special	special	ADJ
ftr-474	498	32	rules	rule	NOUN
ftr-474	498	33	do	do	AUX
ftr-474	498	34	not	not	PART
ftr-474	498	35	apply	apply	VERB
ftr-474	498	36	if	if	SCONJ
ftr-474	498	37	the	the	DET
ftr-474	498	38	transfer	transfer	NOUN
ftr-474	498	39	in	in	ADP
ftr-474	498	40	trust	trust	NOUN
ftr-474	498	41	constitutes	constitute	VERB
ftr-474	498	42	a	a	DET
ftr-474	498	43	completed	complete	VERB
ftr-474	498	44	gift	gift	NOUN
ftr-474	498	45	of	of	ADP
ftr-474	498	46	all	all	DET
ftr-474	498	47	interests	interest	NOUN
ftr-474	498	48	in	in	ADP
ftr-474	498	49	the	the	DET
ftr-474	498	50	property,79	property,79	PROPN
ftr-474	498	51	or	or	CCONJ
ftr-474	498	52	if	if	SCONJ
ftr-474	498	53	the	the	DET
ftr-474	498	54	donor	donor	NOUN
ftr-474	498	55	's	's	PART
ftr-474	498	56	retained	retain	VERB
ftr-474	498	57	interests	interest	NOUN
ftr-474	498	58	and	and	CCONJ
ftr-474	498	59	powers	power	NOUN
ftr-474	498	60	ensure	ensure	VERB
ftr-474	498	61	that	that	SCONJ
ftr-474	498	62	no	no	DET
ftr-474	498	63	portion	portion	NOUN
ftr-474	498	64	of	of	ADP
ftr-474	498	65	the	the	DET
ftr-474	498	66	transfer	transfer	NOUN
ftr-474	498	67	is	be	AUX
ftr-474	498	68	a	a	DET
ftr-474	498	69	completed	complete	VERB
ftr-474	498	70	gift.80	gift.80	NOUN
ftr-474	498	71	in	in	ADP
ftr-474	498	72	general	general	ADJ
ftr-474	498	73	,	,	PUNCT
ftr-474	498	74	section	section	NOUN
ftr-474	498	75	2702	2702	NUM
ftr-474	498	76	reaches	reach	VERB
ftr-474	498	77	most	most	ADJ
ftr-474	498	78	types	type	NOUN
ftr-474	498	79	of	of	ADP
ftr-474	498	80	grits	grit	NOUN
ftr-474	498	81	and	and	CCONJ
ftr-474	498	82	similar	similar	ADJ
ftr-474	498	83	split	split	NOUN
ftr-474	498	84	-	-	PUNCT
ftr-474	498	85	interest	interest	NOUN
ftr-474	498	86	arrangements	arrangement	NOUN
ftr-474	498	87	that	that	PRON
ftr-474	498	88	exploited	exploit	VERB
ftr-474	498	89	the	the	DET
ftr-474	498	90	valuation	valuation	NOUN
ftr-474	498	91	tables	table	NOUN
ftr-474	498	92	under	under	ADP
ftr-474	498	93	prior	prior	ADJ
ftr-474	498	94	law.8	law.8	PROPN
ftr-474	498	95	section	section	NOUN
ftr-474	498	96	2702	2702	NUM
ftr-474	498	97	serves	serve	VERB
ftr-474	498	98	a	a	DET
ftr-474	498	99	limited	limited	ADJ
ftr-474	498	100	function	function	NOUN
ftr-474	498	101	of	of	ADP
ftr-474	498	102	apportioning	apportion	VERB
ftr-474	498	103	value	value	NOUN
ftr-474	498	104	for	for	ADP
ftr-474	498	105	gift	gift	NOUN
ftr-474	498	106	tax	tax	NOUN
ftr-474	498	107	purposes	purpose	NOUN
ftr-474	498	108	between	between	ADP
ftr-474	498	109	interests	interest	NOUN
ftr-474	498	110	that	that	PRON
ftr-474	498	111	are	be	AUX
ftr-474	498	112	retained	retain	VERB
ftr-474	498	113	and	and	CCONJ
ftr-474	498	114	transferred	transfer	VERB
ftr-474	498	115	in	in	ADP
ftr-474	498	116	the	the	DET
ftr-474	498	117	initial	initial	ADJ
ftr-474	498	118	transfer.8	transfer.8	ADV
ftr-474	498	119	2	2	NUM
ftr-474	498	120	based	base	VERB
ftr-474	498	121	on	on	ADP
ftr-474	498	122	the	the	DET
ftr-474	498	123	notion	notion	NOUN
ftr-474	498	124	that	that	SCONJ
ftr-474	498	125	the	the	DET
ftr-474	498	126	aggregate	aggregate	ADJ
ftr-474	498	127	value	value	NOUN
ftr-474	498	128	of	of	ADP
ftr-474	498	129	all	all	DET
ftr-474	498	130	beneficial	beneficial	ADJ
ftr-474	498	131	interests	interest	NOUN
ftr-474	498	132	in	in	ADP
ftr-474	498	133	the	the	DET
ftr-474	498	134	trust	trust	NOUN
ftr-474	498	135	equals	equal	VERB
ftr-474	498	136	the	the	DET
ftr-474	498	137	value	value	NOUN
ftr-474	498	138	of	of	ADP
ftr-474	498	139	the	the	DET
ftr-474	498	140	trust	trust	NOUN
ftr-474	498	141	property	property	NOUN
ftr-474	498	142	,	,	PUNCT
ftr-474	498	143	the	the	DET
ftr-474	498	144	regulations	regulation	NOUN
ftr-474	498	145	derive	derive	VERB
ftr-474	498	146	the	the	DET
ftr-474	498	147	value	value	NOUN
ftr-474	498	148	of	of	ADP
ftr-474	498	149	transferred	transfer	VERB
ftr-474	498	150	interests	interest	NOUN
ftr-474	498	151	by	by	ADP
ftr-474	498	152	subtracting	subtract	VERB
ftr-474	498	153	the	the	DET
ftr-474	498	154	value	value	NOUN
ftr-474	498	155	of	of	ADP
ftr-474	498	156	retained	retain	VERB
ftr-474	498	157	interests	interest	NOUN
ftr-474	498	158	from	from	ADP
ftr-474	498	159	the	the	DET
ftr-474	498	160	value	value	NOUN
ftr-474	498	161	of	of	ADP
ftr-474	498	162	the	the	DET
ftr-474	498	163	trust	trust	NOUN
ftr-474	498	164	property	property	NOUN
ftr-474	498	165	.	.	PUNCT
ftr-474	499	1	3	3	NUM
ftr-474	499	2	thus	thus	ADV
ftr-474	499	3	,	,	PUNCT
ftr-474	499	4	in	in	ADP
ftr-474	499	5	focusing	focus	VERB
ftr-474	499	6	on	on	ADP
ftr-474	499	7	the	the	DET
ftr-474	499	8	valuation	valuation	NOUN
ftr-474	499	9	of	of	ADP
ftr-474	499	10	retained	retain	VERB
ftr-474	499	11	interests	interest	NOUN
ftr-474	499	12	,	,	PUNCT
ftr-474	499	13	the	the	DET
ftr-474	499	14	special	special	ADJ
ftr-474	499	15	rules	rule	NOUN
ftr-474	499	16	indirectly	indirectly	ADV
ftr-474	499	17	control	control	VERB
ftr-474	499	18	the	the	DET
ftr-474	499	19	valuation	valuation	NOUN
ftr-474	499	20	of	of	ADP
ftr-474	499	21	transferred	transfer	VERB
ftr-474	499	22	interests	interest	NOUN
ftr-474	499	23	for	for	ADP
ftr-474	499	24	gift	gift	NOUN
ftr-474	499	25	tax	tax	NOUN
ftr-474	499	26	purposes	purpose	NOUN
ftr-474	499	27	.	.	PUNCT
ftr-474	500	1	by	by	ADP
ftr-474	500	2	limiting	limit	VERB
ftr-474	500	3	the	the	DET
ftr-474	500	4	value	value	NOUN
ftr-474	500	5	of	of	ADP
ftr-474	500	6	retained	retain	VERB
ftr-474	500	7	interests	interest	NOUN
ftr-474	500	8	,	,	PUNCT
ftr-474	500	9	the	the	DET
ftr-474	500	10	special	special	ADJ
ftr-474	500	11	rules	rule	NOUN
ftr-474	500	12	set	set	VERB
ftr-474	500	13	a	a	DET
ftr-474	500	14	floor	floor	NOUN
ftr-474	500	15	on	on	ADP
ftr-474	500	16	the	the	DET
ftr-474	500	17	amount	amount	NOUN
ftr-474	500	18	of	of	ADP
ftr-474	500	19	the	the	DET
ftr-474	500	20	gift	gift	NOUN
ftr-474	500	21	in	in	ADP
ftr-474	500	22	the	the	DET
ftr-474	500	23	initial	initial	ADJ
ftr-474	500	24	transfer	transfer	NOUN
ftr-474	500	25	.	.	PUNCT
ftr-474	501	1	the	the	DET
ftr-474	501	2	special	special	ADJ
ftr-474	501	3	rules	rule	NOUN
ftr-474	501	4	have	have	VERB
ftr-474	501	5	no	no	DET
ftr-474	501	6	effect	effect	NOUN
ftr-474	501	7	,	,	PUNCT
ftr-474	501	8	however	however	ADV
ftr-474	501	9	,	,	PUNCT
ftr-474	501	10	on	on	ADP
ftr-474	501	11	general	general	ADJ
ftr-474	501	12	principles	principle	NOUN
ftr-474	501	13	governing	govern	VERB
ftr-474	501	14	the	the	DET
ftr-474	501	15	timing	timing	NOUN
ftr-474	501	16	or	or	CCONJ
ftr-474	501	17	extent	extent	NOUN
ftr-474	501	18	of	of	ADP
ftr-474	501	19	gift	gift	NOUN
ftr-474	501	20	completion	completion	NOUN
ftr-474	501	21	.	.	PUNCT
ftr-474	502	1	under	under	ADP
ftr-474	502	2	section	section	NOUN
ftr-474	502	3	2702	2702	NUM
ftr-474	502	4	,	,	PUNCT
ftr-474	502	5	a	a	DET
ftr-474	502	6	"	"	PUNCT
ftr-474	502	7	qualified	qualified	ADJ
ftr-474	502	8	"	"	PUNCT
ftr-474	502	9	retained	retain	VERB
ftr-474	502	10	interest	interest	NOUN
ftr-474	502	11	is	be	AUX
ftr-474	502	12	valued	value	VERB
ftr-474	502	13	under	under	ADP
ftr-474	502	14	the	the	DET
ftr-474	502	15	tables	table	NOUN
ftr-474	502	16	,	,	PUNCT
ftr-474	502	17	and	and	CCONJ
ftr-474	502	18	any	any	DET
ftr-474	502	19	other	other	ADJ
ftr-474	502	20	retained	retain	VERB
ftr-474	502	21	interest	interest	NOUN
ftr-474	502	22	is	be	AUX
ftr-474	502	23	generally	generally	ADV
ftr-474	502	24	valued	value	VERB
ftr-474	502	25	at	at	ADP
ftr-474	502	26	zero	zero	NUM
ftr-474	502	27	.	.	PUNCT
ftr-474	502	28	"	"	PUNCT
ftr-474	503	1	a	a	DET
ftr-474	503	2	term	term	NOUN
ftr-474	503	3	interest	interest	NOUN
ftr-474	503	4	is	be	AUX
ftr-474	503	5	qualified	qualified	ADJ
ftr-474	503	6	only	only	ADV
ftr-474	503	7	if	if	SCONJ
ftr-474	503	8	it	it	PRON
ftr-474	503	9	confers	confer	VERB
ftr-474	503	10	a	a	DET
ftr-474	503	11	right	right	NOUN
ftr-474	503	12	to	to	PART
ftr-474	503	13	receive	receive	VERB
ftr-474	503	14	payments	payment	NOUN
ftr-474	503	15	in	in	ADP
ftr-474	503	16	fixed	fix	VERB
ftr-474	503	17	amounts	amount	NOUN
ftr-474	503	18	(	(	PUNCT
ftr-474	503	19	an	an	DET
ftr-474	503	20	annuity	annuity	NOUN
ftr-474	503	21	interest	interest	NOUN
ftr-474	503	22	)	)	PUNCT
ftr-474	503	23	5	5	NUM
ftr-474	503	24	or	or	CCONJ
ftr-474	503	25	payments	payment	NOUN
ftr-474	503	26	equal	equal	ADJ
ftr-474	503	27	to	to	ADP
ftr-474	503	28	a	a	DET
ftr-474	503	29	fixed	fix	VERB
ftr-474	503	30	percentage	percentage	NOUN
ftr-474	503	31	of	of	ADP
ftr-474	503	32	that	that	PRON
ftr-474	503	33	the	the	DET
ftr-474	503	34	retained	retain	VERB
ftr-474	503	35	power	power	NOUN
ftr-474	503	36	would	would	AUX
ftr-474	503	37	prevent	prevent	VERB
ftr-474	503	38	a	a	DET
ftr-474	503	39	transfer	transfer	NOUN
ftr-474	503	40	of	of	ADP
ftr-474	503	41	the	the	DET
ftr-474	503	42	property	property	NOUN
ftr-474	503	43	from	from	ADP
ftr-474	503	44	being	be	AUX
ftr-474	503	45	a	a	DET
ftr-474	503	46	completed	complete	VERB
ftr-474	503	47	gift	gift	NOUN
ftr-474	503	48	.	.	PUNCT
ftr-474	504	1	regs	regs	PROPN
ftr-474	504	2	.	.	PUNCT
ftr-474	505	1	§	§	PROPN
ftr-474	505	2	25.2702	25.2702	NUM
ftr-474	505	3	-	-	SYM
ftr-474	505	4	2(a)(4	2(a)(4	NUM
ftr-474	505	5	)	)	PUNCT
ftr-474	505	6	.	.	PUNCT
ftr-474	506	1	thus	thus	ADV
ftr-474	506	2	,	,	PUNCT
ftr-474	506	3	a	a	DET
ftr-474	506	4	donor	donor	NOUN
ftr-474	506	5	can	can	AUX
ftr-474	506	6	not	not	PART
ftr-474	506	7	avoid	avoid	VERB
ftr-474	506	8	§	§	PROPN
ftr-474	506	9	2702	2702	NUM
ftr-474	506	10	simply	simply	ADV
ftr-474	506	11	by	by	ADP
ftr-474	506	12	retaining	retain	VERB
ftr-474	506	13	a	a	DET
ftr-474	506	14	power	power	NOUN
ftr-474	506	15	to	to	PART
ftr-474	506	16	revoke	revoke	VERB
ftr-474	506	17	or	or	CCONJ
ftr-474	506	18	change	change	VERB
ftr-474	506	19	beneficial	beneficial	ADJ
ftr-474	506	20	interests	interest	NOUN
ftr-474	506	21	rather	rather	ADV
ftr-474	506	22	than	than	ADP
ftr-474	506	23	retaining	retain	VERB
ftr-474	506	24	beneficial	beneficial	ADJ
ftr-474	506	25	ownership	ownership	NOUN
ftr-474	506	26	of	of	ADP
ftr-474	506	27	the	the	DET
ftr-474	506	28	interests	interest	NOUN
ftr-474	506	29	.	.	PUNCT
ftr-474	507	1	79	79	NUM
ftr-474	507	2	.	.	PUNCT
ftr-474	507	3	regs	regs	PROPN
ftr-474	507	4	.	.	PUNCT
ftr-474	508	1	§	§	PROPN
ftr-474	508	2	25.2702	25.2702	NUM
ftr-474	508	3	-	-	SYM
ftr-474	508	4	2(d)(1	2(d)(1	NUM
ftr-474	508	5	)	)	PUNCT
ftr-474	508	6	ex	ex	NOUN
ftr-474	508	7	.	.	NOUN
ftr-474	508	8	3	3	X
ftr-474	508	9	.	.	PUNCT
ftr-474	509	1	however	however	ADV
ftr-474	509	2	,	,	PUNCT
ftr-474	509	3	if	if	SCONJ
ftr-474	509	4	a	a	DET
ftr-474	509	5	beneficiary	beneficiary	NOUN
ftr-474	509	6	of	of	ADP
ftr-474	509	7	an	an	DET
ftr-474	509	8	existing	exist	VERB
ftr-474	509	9	trust	trust	NOUN
ftr-474	509	10	transfers	transfer	NOUN
ftr-474	509	11	the	the	DET
ftr-474	509	12	beneficiary	beneficiary	NOUN
ftr-474	509	13	's	's	PART
ftr-474	509	14	entire	entire	ADJ
ftr-474	509	15	interest	interest	NOUN
ftr-474	509	16	to	to	ADP
ftr-474	509	17	a	a	DET
ftr-474	509	18	family	family	NOUN
ftr-474	509	19	member	member	NOUN
ftr-474	509	20	,	,	PUNCT
ftr-474	509	21	§	§	PROPN
ftr-474	509	22	2702	2702	NUM
ftr-474	509	23	applies	apply	VERB
ftr-474	509	24	if	if	SCONJ
ftr-474	509	25	an	an	DET
ftr-474	509	26	applicable	applicable	ADJ
ftr-474	509	27	family	family	NOUN
ftr-474	509	28	member	member	NOUN
ftr-474	509	29	of	of	ADP
ftr-474	509	30	the	the	DET
ftr-474	509	31	beneficiary	beneficiary	NOUN
ftr-474	509	32	owns	own	VERB
ftr-474	509	33	an	an	DET
ftr-474	509	34	interest	interest	NOUN
ftr-474	509	35	in	in	ADP
ftr-474	509	36	the	the	DET
ftr-474	509	37	trust	trust	NOUN
ftr-474	509	38	both	both	CCONJ
ftr-474	509	39	before	before	ADP
ftr-474	509	40	and	and	CCONJ
ftr-474	509	41	after	after	ADP
ftr-474	509	42	the	the	DET
ftr-474	509	43	transfer	transfer	NOUN
ftr-474	509	44	.	.	PUNCT
ftr-474	510	1	80	80	NUM
ftr-474	510	2	.	.	PUNCT
ftr-474	510	3	regs	regs	PROPN
ftr-474	510	4	.	.	PUNCT
ftr-474	511	1	§	§	PROPN
ftr-474	511	2	§	§	PROPN
ftr-474	511	3	25.2702	25.2702	NUM
ftr-474	511	4	-	-	SYM
ftr-474	511	5	1(c)(1	1(c)(1	NUM
ftr-474	511	6	)	)	PUNCT
ftr-474	511	7	,	,	PUNCT
ftr-474	511	8	25.2702	25.2702	NUM
ftr-474	511	9	-	-	SYM
ftr-474	511	10	2(d)(1	2(d)(1	NUM
ftr-474	511	11	)	)	PUNCT
ftr-474	511	12	ex	ex	NOUN
ftr-474	511	13	.	.	NOUN
ftr-474	511	14	4	4	NUM
ftr-474	511	15	.	.	NUM
ftr-474	511	16	81	81	NUM
ftr-474	511	17	.	.	PUNCT
ftr-474	512	1	personal	personal	ADJ
ftr-474	512	2	residence	residence	NOUN
ftr-474	512	3	trusts	trust	NOUN
ftr-474	512	4	represent	represent	VERB
ftr-474	512	5	a	a	DET
ftr-474	512	6	glaring	glare	VERB
ftr-474	512	7	gap	gap	NOUN
ftr-474	512	8	in	in	ADP
ftr-474	512	9	the	the	DET
ftr-474	512	10	coverage	coverage	NOUN
ftr-474	512	11	of	of	ADP
ftr-474	512	12	§	§	PROPN
ftr-474	512	13	2702	2702	NUM
ftr-474	512	14	.	.	PUNCT
ftr-474	513	1	see	see	VERB
ftr-474	513	2	regs	reg	NOUN
ftr-474	513	3	.	.	PUNCT
ftr-474	514	1	§	§	PROPN
ftr-474	514	2	§	§	PROPN
ftr-474	514	3	25.2702	25.2702	NUM
ftr-474	514	4	-	-	SYM
ftr-474	514	5	1(c)(2	1(c)(2	NUM
ftr-474	514	6	)	)	PUNCT
ftr-474	514	7	,	,	PUNCT
ftr-474	514	8	25.2702	25.2702	NUM
ftr-474	514	9	-	-	SYM
ftr-474	514	10	5	5	NUM
ftr-474	514	11	.	.	PUNCT
ftr-474	515	1	as	as	SCONJ
ftr-474	515	2	the	the	DET
ftr-474	515	3	drafters	drafter	NOUN
ftr-474	515	4	of	of	ADP
ftr-474	515	5	the	the	DET
ftr-474	515	6	regulations	regulation	NOUN
ftr-474	515	7	acknowledge	acknowledge	ADV
ftr-474	515	8	,	,	PUNCT
ftr-474	515	9	such	such	ADJ
ftr-474	515	10	trusts	trust	NOUN
ftr-474	515	11	perpetuate	perpetuate	VERB
ftr-474	515	12	precisely	precisely	ADV
ftr-474	515	13	the	the	DET
ftr-474	515	14	valuation	valuation	NOUN
ftr-474	515	15	abuses	abuse	NOUN
ftr-474	515	16	that	that	SCONJ
ftr-474	515	17	§	§	PROPN
ftr-474	515	18	2702	2702	NUM
ftr-474	515	19	is	be	AUX
ftr-474	515	20	intended	intend	VERB
ftr-474	515	21	to	to	PART
ftr-474	515	22	curb	curb	VERB
ftr-474	515	23	.	.	PUNCT
ftr-474	516	1	t.d	t.d	PROPN
ftr-474	516	2	.	.	PROPN
ftr-474	516	3	8395	8395	NUM
ftr-474	516	4	,	,	PUNCT
ftr-474	516	5	1992	1992	NUM
ftr-474	516	6	-	-	SYM
ftr-474	516	7	1	1	NUM
ftr-474	516	8	c.b	c.b	PROPN
ftr-474	516	9	.	.	PROPN
ftr-474	516	10	316	316	NUM
ftr-474	516	11	,	,	PUNCT
ftr-474	516	12	319	319	NUM
ftr-474	516	13	.	.	PUNCT
ftr-474	517	1	82	82	NUM
ftr-474	517	2	.	.	PUNCT
ftr-474	518	1	accordingly	accordingly	ADV
ftr-474	518	2	,	,	PUNCT
ftr-474	518	3	§	§	PROPN
ftr-474	518	4	2702	2702	NUM
ftr-474	518	5	has	have	VERB
ftr-474	518	6	no	no	DET
ftr-474	518	7	effect	effect	NOUN
ftr-474	518	8	on	on	ADP
ftr-474	518	9	valuation	valuation	NOUN
ftr-474	518	10	for	for	ADP
ftr-474	518	11	income	income	NOUN
ftr-474	518	12	,	,	PUNCT
ftr-474	518	13	estate	estate	NOUN
ftr-474	518	14	,	,	PUNCT
ftr-474	518	15	or	or	CCONJ
ftr-474	518	16	generationskipping	generationskipping	NOUN
ftr-474	518	17	-	-	PUNCT
ftr-474	518	18	transfer	transfer	NOUN
ftr-474	518	19	tax	tax	NOUN
ftr-474	518	20	purposes	purpose	NOUN
ftr-474	518	21	.	.	PUNCT
ftr-474	519	1	i.r.s	i.r.s	PROPN
ftr-474	519	2	.	.	PUNCT
ftr-474	520	1	notice	notice	VERB
ftr-474	520	2	ps-92	ps-92	NOUN
ftr-474	520	3	-	-	SYM
ftr-474	520	4	90	90	NUM
ftr-474	520	5	,	,	PUNCT
ftr-474	520	6	1991	1991	NUM
ftr-474	520	7	-	-	SYM
ftr-474	520	8	1	1	NUM
ftr-474	520	9	c.b	c.b	PROPN
ftr-474	520	10	.	.	PROPN
ftr-474	520	11	998	998	NUM
ftr-474	520	12	,	,	PUNCT
ftr-474	520	13	999	999	NUM
ftr-474	520	14	;	;	PUNCT
ftr-474	520	15	t.d	t.d	PROPN
ftr-474	520	16	.	.	PROPN
ftr-474	520	17	8395	8395	NUM
ftr-474	520	18	,	,	PUNCT
ftr-474	520	19	1992	1992	NUM
ftr-474	520	20	-	-	SYM
ftr-474	520	21	1	1	NUM
ftr-474	520	22	c.b	c.b	PROPN
ftr-474	520	23	.	.	PROPN
ftr-474	520	24	316	316	NUM
ftr-474	520	25	,	,	PUNCT
ftr-474	520	26	318	318	NUM
ftr-474	520	27	.	.	NOUN
ftr-474	520	28	83	83	NUM
ftr-474	520	29	.	.	PUNCT
ftr-474	521	1	regs	regs	PROPN
ftr-474	521	2	.	.	PUNCT
ftr-474	522	1	§	§	PROPN
ftr-474	522	2	25.2702	25.2702	NUM
ftr-474	522	3	-	-	SYM
ftr-474	522	4	1(b	1(b	NUM
ftr-474	522	5	)	)	PUNCT
ftr-474	522	6	.	.	PUNCT
ftr-474	523	1	84	84	NUM
ftr-474	523	2	.	.	PUNCT
ftr-474	524	1	irc	irc	PROPN
ftr-474	524	2	§	§	PROPN
ftr-474	524	3	2702(a)(2)(a	2702(a)(2)(a	NUM
ftr-474	524	4	)	)	PUNCT
ftr-474	524	5	,	,	PUNCT
ftr-474	524	6	(	(	PUNCT
ftr-474	524	7	b	b	X
ftr-474	524	8	)	)	PUNCT
ftr-474	524	9	;	;	PUNCT
ftr-474	524	10	regs	reg	NOUN
ftr-474	524	11	.	.	PUNCT
ftr-474	525	1	§	§	PROPN
ftr-474	525	2	25.2702	25.2702	NUM
ftr-474	525	3	-	-	SYM
ftr-474	525	4	2(b)(1	2(b)(1	NUM
ftr-474	525	5	)	)	PUNCT
ftr-474	525	6	,	,	PUNCT
ftr-474	525	7	(	(	PUNCT
ftr-474	525	8	2	2	NUM
ftr-474	525	9	)	)	PUNCT
ftr-474	525	10	.	.	PUNCT
ftr-474	526	1	an	an	DET
ftr-474	526	2	exception	exception	NOUN
ftr-474	526	3	applies	apply	VERB
ftr-474	526	4	where	where	SCONJ
ftr-474	526	5	the	the	DET
ftr-474	526	6	nonexercise	nonexercise	NOUN
ftr-474	526	7	of	of	ADP
ftr-474	526	8	rights	right	NOUN
ftr-474	526	9	under	under	ADP
ftr-474	526	10	a	a	DET
ftr-474	526	11	retained	retain	VERB
ftr-474	526	12	term	term	NOUN
ftr-474	526	13	interest	interest	NOUN
ftr-474	526	14	in	in	ADP
ftr-474	526	15	tangible	tangible	ADJ
ftr-474	526	16	property	property	NOUN
ftr-474	526	17	has	have	VERB
ftr-474	526	18	no	no	DET
ftr-474	526	19	substantial	substantial	ADJ
ftr-474	526	20	effect	effect	NOUN
ftr-474	526	21	on	on	ADP
ftr-474	526	22	the	the	DET
ftr-474	526	23	value	value	NOUN
ftr-474	526	24	of	of	ADP
ftr-474	526	25	the	the	DET
ftr-474	526	26	remainder	remainder	NOUN
ftr-474	526	27	.	.	PUNCT
ftr-474	527	1	irc	irc	PROPN
ftr-474	527	2	§	§	PROPN
ftr-474	527	3	2702(c)(4	2702(c)(4	NUM
ftr-474	527	4	)	)	PUNCT
ftr-474	527	5	;	;	PUNCT
ftr-474	527	6	regs	reg	NOUN
ftr-474	527	7	.	.	PUNCT
ftr-474	528	1	§	§	PROPN
ftr-474	528	2	25.2702	25.2702	NUM
ftr-474	528	3	-	-	SYM
ftr-474	528	4	2(c	2(c	NUM
ftr-474	528	5	)	)	PUNCT
ftr-474	528	6	.	.	PUNCT
ftr-474	529	1	in	in	ADP
ftr-474	529	2	this	this	DET
ftr-474	529	3	case	case	NOUN
ftr-474	529	4	,	,	PUNCT
ftr-474	529	5	the	the	DET
ftr-474	529	6	retained	retain	VERB
ftr-474	529	7	term	term	NOUN
ftr-474	529	8	interest	interest	NOUN
ftr-474	529	9	is	be	AUX
ftr-474	529	10	valued	value	VERB
ftr-474	529	11	under	under	ADP
ftr-474	529	12	an	an	DET
ftr-474	529	13	arm's	arm'	NOUN
ftr-474	529	14	-	-	PUNCT
ftr-474	529	15	length	length	NOUN
ftr-474	529	16	standard	standard	NOUN
ftr-474	529	17	that	that	PRON
ftr-474	529	18	normally	normally	ADV
ftr-474	529	19	produces	produce	VERB
ftr-474	529	20	a	a	DET
ftr-474	529	21	value	value	NOUN
ftr-474	529	22	for	for	ADP
ftr-474	529	23	the	the	DET
ftr-474	529	24	term	term	NOUN
ftr-474	529	25	interest	interest	NOUN
ftr-474	529	26	that	that	PRON
ftr-474	529	27	is	be	AUX
ftr-474	529	28	lower	low	ADJ
ftr-474	529	29	than	than	ADP
ftr-474	529	30	its	its	PRON
ftr-474	529	31	value	value	NOUN
ftr-474	529	32	determined	determine	VERB
ftr-474	529	33	under	under	ADP
ftr-474	529	34	the	the	DET
ftr-474	529	35	tables	table	NOUN
ftr-474	529	36	.	.	PUNCT
ftr-474	530	1	this	this	DET
ftr-474	530	2	exception	exception	NOUN
ftr-474	530	3	permits	permit	VERB
ftr-474	530	4	limited	limited	ADJ
ftr-474	530	5	tax	tax	NOUN
ftr-474	530	6	benefits	benefit	NOUN
ftr-474	530	7	from	from	ADP
ftr-474	530	8	a	a	DET
ftr-474	530	9	grit	grit	NOUN
ftr-474	530	10	with	with	ADP
ftr-474	530	11	respect	respect	NOUN
ftr-474	530	12	to	to	ADP
ftr-474	530	13	tangible	tangible	ADJ
ftr-474	530	14	,	,	PUNCT
ftr-474	530	15	nondepreciable	nondepreciable	ADJ
ftr-474	530	16	property	property	NOUN
ftr-474	530	17	such	such	ADJ
ftr-474	530	18	as	as	ADP
ftr-474	530	19	antiques	antique	NOUN
ftr-474	530	20	,	,	PUNCT
ftr-474	530	21	art	art	NOUN
ftr-474	530	22	works	work	NOUN
ftr-474	530	23	,	,	PUNCT
ftr-474	530	24	jewelry	jewelry	NOUN
ftr-474	530	25	,	,	PUNCT
ftr-474	530	26	or	or	CCONJ
ftr-474	530	27	unimproved	unimproved	ADJ
ftr-474	530	28	land	land	NOUN
ftr-474	530	29	.	.	PUNCT
ftr-474	531	1	85	85	NUM
ftr-474	531	2	.	.	PUNCT
ftr-474	531	3	irc	irc	PROPN
ftr-474	531	4	§	§	PROPN
ftr-474	531	5	2702(b)(1	2702(b)(1	NUM
ftr-474	531	6	)	)	PUNCT
ftr-474	531	7	;	;	PUNCT
ftr-474	531	8	regs	reg	NOUN
ftr-474	531	9	.	.	PUNCT
ftr-474	532	1	§	§	PROPN
ftr-474	532	2	25.2702	25.2702	NUM
ftr-474	532	3	-	-	SYM
ftr-474	532	4	3(b	3(b	NUM
ftr-474	532	5	)	)	PUNCT
ftr-474	532	6	.	.	PUNCT
ftr-474	533	1	[	[	X
ftr-474	533	2	vol	vol	NOUN
ftr-474	533	3	2:3	2:3	NUM
ftr-474	533	4	rethinking	rethink	VERB
ftr-474	533	5	section	section	NOUN
ftr-474	533	6	2702	2702	NUM
ftr-474	533	7	the	the	DET
ftr-474	533	8	annually	annually	ADV
ftr-474	533	9	-	-	PUNCT
ftr-474	533	10	determined	determine	VERB
ftr-474	533	11	value	value	NOUN
ftr-474	533	12	of	of	ADP
ftr-474	533	13	the	the	DET
ftr-474	533	14	trust	trust	NOUN
ftr-474	533	15	property	property	NOUN
ftr-474	533	16	(	(	PUNCT
ftr-474	533	17	a	a	DET
ftr-474	533	18	unitrust	unitrust	ADJ
ftr-474	533	19	interest	interest	NOUN
ftr-474	533	20	)	)	PUNCT
ftr-474	533	21	;	;	PUNCT
ftr-474	533	22	'	'	PUNCT
ftr-474	533	23	in	in	ADP
ftr-474	533	24	either	either	DET
ftr-474	533	25	case	case	NOUN
ftr-474	533	26	,	,	PUNCT
ftr-474	533	27	the	the	DET
ftr-474	533	28	amounts	amount	NOUN
ftr-474	533	29	must	must	AUX
ftr-474	533	30	be	be	AUX
ftr-474	533	31	payable	payable	ADJ
ftr-474	533	32	at	at	ADP
ftr-474	533	33	least	least	ADJ
ftr-474	533	34	annually	annually	ADV
ftr-474	533	35	,	,	PUNCT
ftr-474	533	36	for	for	ADP
ftr-474	533	37	a	a	DET
ftr-474	533	38	term	term	NOUN
ftr-474	533	39	equal	equal	ADJ
ftr-474	533	40	to	to	ADP
ftr-474	533	41	the	the	DET
ftr-474	533	42	holder	holder	NOUN
ftr-474	533	43	's	's	PART
ftr-474	533	44	life	life	NOUN
ftr-474	533	45	,	,	PUNCT
ftr-474	533	46	a	a	DET
ftr-474	533	47	specified	specified	ADJ
ftr-474	533	48	term	term	NOUN
ftr-474	533	49	of	of	ADP
ftr-474	533	50	years	year	NOUN
ftr-474	533	51	,	,	PUNCT
ftr-474	533	52	or	or	CCONJ
ftr-474	533	53	the	the	DET
ftr-474	533	54	shorter	short	ADJ
ftr-474	533	55	(	(	PUNCT
ftr-474	533	56	but	but	CCONJ
ftr-474	533	57	not	not	PART
ftr-474	533	58	the	the	DET
ftr-474	533	59	longer	long	ADJ
ftr-474	533	60	)	)	PUNCT
ftr-474	533	61	of	of	ADP
ftr-474	533	62	those	those	DET
ftr-474	533	63	periods	period	NOUN
ftr-474	533	64	.	.	PUNCT
ftr-474	534	1	87	87	NUM
ftr-474	534	2	a	a	DET
ftr-474	534	3	remainder	remainder	NOUN
ftr-474	534	4	is	be	AUX
ftr-474	534	5	qualified	qualified	ADJ
ftr-474	534	6	only	only	ADV
ftr-474	534	7	if	if	SCONJ
ftr-474	534	8	it	it	PRON
ftr-474	534	9	confers	confer	VERB
ftr-474	534	10	an	an	DET
ftr-474	534	11	unconditional	unconditional	ADJ
ftr-474	534	12	right	right	NOUN
ftr-474	534	13	to	to	PART
ftr-474	534	14	receive	receive	VERB
ftr-474	534	15	property	property	NOUN
ftr-474	534	16	in	in	ADP
ftr-474	534	17	which	which	PRON
ftr-474	534	18	all	all	DET
ftr-474	534	19	other	other	ADJ
ftr-474	534	20	interests	interest	NOUN
ftr-474	534	21	are	be	AUX
ftr-474	534	22	qualified	qualified	ADJ
ftr-474	534	23	interests	interest	NOUN
ftr-474	534	24	.	.	PUNCT
ftr-474	535	1	88	88	NUM
ftr-474	535	2	the	the	DET
ftr-474	535	3	requirements	requirement	NOUN
ftr-474	535	4	are	be	AUX
ftr-474	535	5	intended	intend	VERB
ftr-474	535	6	to	to	PART
ftr-474	535	7	ensure	ensure	VERB
ftr-474	535	8	that	that	SCONJ
ftr-474	535	9	the	the	DET
ftr-474	535	10	holder	holder	NOUN
ftr-474	535	11	of	of	ADP
ftr-474	535	12	a	a	DET
ftr-474	535	13	qualified	qualified	ADJ
ftr-474	535	14	interest	interest	NOUN
ftr-474	535	15	will	will	AUX
ftr-474	535	16	actually	actually	ADV
ftr-474	535	17	receive	receive	VERB
ftr-474	535	18	distributions	distribution	NOUN
ftr-474	535	19	that	that	PRON
ftr-474	535	20	can	can	AUX
ftr-474	535	21	be	be	AUX
ftr-474	535	22	valued	value	VERB
ftr-474	535	23	realistically	realistically	ADV
ftr-474	535	24	under	under	ADP
ftr-474	535	25	the	the	DET
ftr-474	535	26	tables	table	NOUN
ftr-474	535	27	.	.	PUNCT
ftr-474	535	28	'	'	PUNCT
ftr-474	536	1	9	9	NUM
ftr-474	536	2	conversely	conversely	ADV
ftr-474	536	3	,	,	PUNCT
ftr-474	536	4	denying	deny	VERB
ftr-474	536	5	value	value	NOUN
ftr-474	536	6	to	to	ADP
ftr-474	536	7	nonqualified	nonqualifie	VERB
ftr-474	536	8	interests	interest	NOUN
ftr-474	536	9	reduces	reduce	VERB
ftr-474	536	10	opportunities	opportunity	NOUN
ftr-474	536	11	for	for	ADP
ftr-474	536	12	manipulating	manipulate	VERB
ftr-474	536	13	the	the	DET
ftr-474	536	14	tables	table	NOUN
ftr-474	536	15	.	.	PUNCT
ftr-474	537	1	to	to	PART
ftr-474	537	2	illustrate	illustrate	VERB
ftr-474	537	3	the	the	DET
ftr-474	537	4	impact	impact	NOUN
ftr-474	537	5	of	of	ADP
ftr-474	537	6	the	the	DET
ftr-474	537	7	special	special	ADJ
ftr-474	537	8	rules	rule	NOUN
ftr-474	537	9	,	,	PUNCT
ftr-474	537	10	assume	assume	VERB
ftr-474	537	11	that	that	SCONJ
ftr-474	537	12	a	a	DET
ftr-474	537	13	transfers	transfer	NOUN
ftr-474	537	14	property	property	NOUN
ftr-474	537	15	worth	worth	ADJ
ftr-474	537	16	$	$	SYM
ftr-474	537	17	100,000	100,000	NUM
ftr-474	537	18	in	in	ADP
ftr-474	537	19	trust	trust	NOUN
ftr-474	537	20	to	to	PART
ftr-474	537	21	pay	pay	VERB
ftr-474	537	22	income	income	NOUN
ftr-474	537	23	to	to	ADP
ftr-474	537	24	herself	herself	PRON
ftr-474	537	25	for	for	ADP
ftr-474	537	26	a	a	DET
ftr-474	537	27	term	term	NOUN
ftr-474	537	28	of	of	ADP
ftr-474	537	29	15	15	NUM
ftr-474	537	30	years	year	NOUN
ftr-474	537	31	with	with	ADP
ftr-474	537	32	remainder	remainder	NOUN
ftr-474	537	33	to	to	ADP
ftr-474	537	34	her	her	PRON
ftr-474	537	35	child	child	NOUN
ftr-474	537	36	c	c	PROPN
ftr-474	537	37	or	or	CCONJ
ftr-474	537	38	c	c	NOUN
ftr-474	537	39	's	's	PART
ftr-474	537	40	estate.90	estate.90	NOUN
ftr-474	537	41	under	under	ADP
ftr-474	537	42	section	section	NOUN
ftr-474	537	43	2702	2702	NUM
ftr-474	537	44	,	,	PUNCT
ftr-474	537	45	the	the	DET
ftr-474	537	46	amount	amount	NOUN
ftr-474	537	47	of	of	ADP
ftr-474	537	48	a	a	DET
ftr-474	537	49	's	's	PART
ftr-474	537	50	gift	gift	NOUN
ftr-474	537	51	is	be	AUX
ftr-474	537	52	$	$	SYM
ftr-474	537	53	100,000	100,000	NUM
ftr-474	537	54	;	;	PUNCT
ftr-474	537	55	her	her	PRON
ftr-474	537	56	retained	retain	VERB
ftr-474	537	57	income	income	NOUN
ftr-474	537	58	interest	interest	NOUN
ftr-474	537	59	is	be	AUX
ftr-474	537	60	valued	value	VERB
ftr-474	537	61	at	at	ADP
ftr-474	537	62	zero	zero	NUM
ftr-474	537	63	because	because	SCONJ
ftr-474	537	64	it	it	PRON
ftr-474	537	65	is	be	AUX
ftr-474	537	66	not	not	PART
ftr-474	537	67	a	a	DET
ftr-474	537	68	qualified	qualified	ADJ
ftr-474	537	69	interest	interest	NOUN
ftr-474	537	70	.	.	PUNCT
ftr-474	538	1	the	the	DET
ftr-474	538	2	result	result	NOUN
ftr-474	538	3	is	be	AUX
ftr-474	538	4	the	the	DET
ftr-474	538	5	same	same	ADJ
ftr-474	538	6	if	if	SCONJ
ftr-474	538	7	a	a	PRON
ftr-474	538	8	also	also	ADV
ftr-474	538	9	retains	retain	VERB
ftr-474	538	10	a	a	DET
ftr-474	538	11	reversion	reversion	NOUN
ftr-474	538	12	conditioned	condition	VERB
ftr-474	538	13	on	on	ADP
ftr-474	538	14	her	her	PRON
ftr-474	538	15	death	death	NOUN
ftr-474	538	16	within	within	ADP
ftr-474	538	17	the	the	DET
ftr-474	538	18	15	15	NUM
ftr-474	538	19	-	-	PUNCT
ftr-474	538	20	year	year	NOUN
ftr-474	538	21	term	term	NOUN
ftr-474	538	22	.	.	PUNCT
ftr-474	539	1	in	in	ADP
ftr-474	539	2	view	view	NOUN
ftr-474	539	3	of	of	ADP
ftr-474	539	4	the	the	DET
ftr-474	539	5	possibility	possibility	NOUN
ftr-474	539	6	that	that	SCONJ
ftr-474	539	7	a	a	PRON
ftr-474	539	8	might	might	AUX
ftr-474	539	9	survive	survive	VERB
ftr-474	539	10	the	the	DET
ftr-474	539	11	15	15	NUM
ftr-474	539	12	-	-	PUNCT
ftr-474	539	13	year	year	NOUN
ftr-474	539	14	term	term	NOUN
ftr-474	539	15	and	and	CCONJ
ftr-474	539	16	never	never	ADV
ftr-474	539	17	receive	receive	VERB
ftr-474	539	18	any	any	DET
ftr-474	539	19	distributions	distribution	NOUN
ftr-474	539	20	of	of	ADP
ftr-474	539	21	income	income	NOUN
ftr-474	539	22	or	or	CCONJ
ftr-474	539	23	corpus	corpus	NOUN
ftr-474	539	24	,	,	PUNCT
ftr-474	539	25	the	the	DET
ftr-474	539	26	special	special	ADJ
ftr-474	539	27	rules	rule	NOUN
ftr-474	539	28	treat	treat	VERB
ftr-474	539	29	her	her	PRON
ftr-474	539	30	retained	retain	VERB
ftr-474	539	31	interests	interest	NOUN
ftr-474	539	32	as	as	ADP
ftr-474	539	33	having	have	VERB
ftr-474	539	34	no	no	DET
ftr-474	539	35	ascertainable	ascertainable	ADJ
ftr-474	539	36	value	value	NOUN
ftr-474	539	37	in	in	ADP
ftr-474	539	38	the	the	DET
ftr-474	539	39	initial	initial	ADJ
ftr-474	539	40	transfer	transfer	NOUN
ftr-474	539	41	.	.	PUNCT
ftr-474	540	1	the	the	DET
ftr-474	540	2	special	special	ADJ
ftr-474	540	3	rules	rule	NOUN
ftr-474	540	4	also	also	ADV
ftr-474	540	5	curtail	curtail	VERB
ftr-474	540	6	the	the	DET
ftr-474	540	7	gift	gift	NOUN
ftr-474	540	8	tax	tax	NOUN
ftr-474	540	9	advantages	advantage	NOUN
ftr-474	540	10	of	of	ADP
ftr-474	540	11	a	a	DET
ftr-474	540	12	sale	sale	NOUN
ftr-474	540	13	of	of	ADP
ftr-474	540	14	a	a	DET
ftr-474	540	15	remainder	remainder	NOUN
ftr-474	540	16	or	or	CCONJ
ftr-474	540	17	a	a	DET
ftr-474	540	18	joint	joint	ADJ
ftr-474	540	19	purchase	purchase	NOUN
ftr-474	540	20	.	.	PUNCT
ftr-474	541	1	assume	assume	VERB
ftr-474	541	2	that	that	SCONJ
ftr-474	541	3	a	a	X
ftr-474	541	4	,	,	PUNCT
ftr-474	541	5	age	age	NOUN
ftr-474	541	6	70	70	NUM
ftr-474	541	7	,	,	PUNCT
ftr-474	541	8	transfers	transfer	VERB
ftr-474	541	9	property	property	NOUN
ftr-474	541	10	worth	worth	ADJ
ftr-474	541	11	$	$	SYM
ftr-474	541	12	100,000	100,000	NUM
ftr-474	541	13	in	in	ADP
ftr-474	541	14	trust	trust	NOUN
ftr-474	541	15	to	to	PART
ftr-474	541	16	pay	pay	VERB
ftr-474	541	17	income	income	NOUN
ftr-474	541	18	to	to	ADP
ftr-474	541	19	herself	herself	PRON
ftr-474	541	20	for	for	ADP
ftr-474	541	21	life	life	NOUN
ftr-474	541	22	with	with	ADP
ftr-474	541	23	remainder	remainder	NOUN
ftr-474	541	24	at	at	ADP
ftr-474	541	25	her	her	PRON
ftr-474	541	26	death	death	NOUN
ftr-474	541	27	to	to	ADP
ftr-474	541	28	her	her	PRON
ftr-474	541	29	child	child	NOUN
ftr-474	541	30	c	c	PROPN
ftr-474	541	31	or	or	CCONJ
ftr-474	541	32	c	c	PROPN
ftr-474	541	33	's	's	PART
ftr-474	541	34	estate	estate	NOUN
ftr-474	541	35	,	,	PUNCT
ftr-474	541	36	and	and	CCONJ
ftr-474	541	37	in	in	ADP
ftr-474	541	38	exchange	exchange	NOUN
ftr-474	541	39	c	c	PROPN
ftr-474	541	40	pays	pay	VERB
ftr-474	541	41	a	a	DET
ftr-474	541	42	the	the	DET
ftr-474	541	43	value	value	NOUN
ftr-474	541	44	of	of	ADP
ftr-474	541	45	the	the	DET
ftr-474	541	46	remainder	remainder	NOUN
ftr-474	541	47	determined	determine	VERB
ftr-474	541	48	under	under	ADP
ftr-474	541	49	the	the	DET
ftr-474	541	50	tables	table	NOUN
ftr-474	541	51	.	.	PUNCT
ftr-474	542	1	under	under	ADP
ftr-474	542	2	section	section	NOUN
ftr-474	542	3	2702	2702	NUM
ftr-474	542	4	,	,	PUNCT
ftr-474	542	5	the	the	DET
ftr-474	542	6	amount	amount	NOUN
ftr-474	542	7	86	86	NUM
ftr-474	542	8	.	.	PUNCT
ftr-474	543	1	irc	irc	PROPN
ftr-474	543	2	§	§	PROPN
ftr-474	543	3	2702(b)(2	2702(b)(2	NOUN
ftr-474	543	4	)	)	PUNCT
ftr-474	543	5	;	;	PUNCT
ftr-474	543	6	regs	reg	NOUN
ftr-474	543	7	.	.	PUNCT
ftr-474	544	1	§	§	PROPN
ftr-474	544	2	25.2702	25.2702	NUM
ftr-474	544	3	-	-	SYM
ftr-474	544	4	3(c	3(c	NUM
ftr-474	544	5	)	)	PUNCT
ftr-474	544	6	.	.	PUNCT
ftr-474	545	1	87	87	NUM
ftr-474	545	2	.	.	PUNCT
ftr-474	545	3	regs	regs	PROPN
ftr-474	545	4	.	.	PUNCT
ftr-474	546	1	§	§	PROPN
ftr-474	546	2	25.2702	25.2702	NUM
ftr-474	546	3	-	-	SYM
ftr-474	546	4	3(d)(3	3(d)(3	NUM
ftr-474	546	5	)	)	PUNCT
ftr-474	546	6	.	.	PUNCT
ftr-474	547	1	the	the	DET
ftr-474	547	2	§	§	PROPN
ftr-474	547	3	2702	2702	NUM
ftr-474	547	4	regulations	regulation	NOUN
ftr-474	547	5	impose	impose	VERB
ftr-474	547	6	no	no	DET
ftr-474	547	7	restrictions	restriction	NOUN
ftr-474	547	8	on	on	ADP
ftr-474	547	9	the	the	DET
ftr-474	547	10	type	type	NOUN
ftr-474	547	11	of	of	ADP
ftr-474	547	12	property	property	NOUN
ftr-474	547	13	that	that	PRON
ftr-474	547	14	may	may	AUX
ftr-474	547	15	be	be	AUX
ftr-474	547	16	used	use	VERB
ftr-474	547	17	to	to	PART
ftr-474	547	18	make	make	VERB
ftr-474	547	19	the	the	DET
ftr-474	547	20	required	require	VERB
ftr-474	547	21	payments	payment	NOUN
ftr-474	547	22	.	.	PUNCT
ftr-474	548	1	nevertheless	nevertheless	ADV
ftr-474	548	2	.	.	PUNCT
ftr-474	549	1	§	§	PROPN
ftr-474	549	2	2701	2701	NUM
ftr-474	549	3	may	may	AUX
ftr-474	549	4	apply	apply	VERB
ftr-474	549	5	if	if	SCONJ
ftr-474	549	6	a	a	DET
ftr-474	549	7	donor	donor	NOUN
ftr-474	549	8	creates	create	VERB
ftr-474	549	9	a	a	DET
ftr-474	549	10	trust	trust	NOUN
ftr-474	549	11	of	of	ADP
ftr-474	549	12	subordinate	subordinate	ADJ
ftr-474	549	13	equity	equity	NOUN
ftr-474	549	14	interests	interest	NOUN
ftr-474	549	15	in	in	ADP
ftr-474	549	16	a	a	DET
ftr-474	549	17	corporation	corporation	NOUN
ftr-474	549	18	or	or	CCONJ
ftr-474	549	19	partnership	partnership	NOUN
ftr-474	549	20	while	while	SCONJ
ftr-474	549	21	retaining	retain	VERB
ftr-474	549	22	senior	senior	ADJ
ftr-474	549	23	equity	equity	NOUN
ftr-474	549	24	interests	interest	NOUN
ftr-474	549	25	in	in	ADP
ftr-474	549	26	the	the	DET
ftr-474	549	27	same	same	ADJ
ftr-474	549	28	entity	entity	NOUN
ftr-474	549	29	.	.	PUNCT
ftr-474	550	1	regs	regs	PROPN
ftr-474	550	2	.	.	PUNCT
ftr-474	551	1	§	§	PROPN
ftr-474	551	2	25.2701	25.2701	NUM
ftr-474	551	3	-	-	SYM
ftr-474	551	4	31bl(4)fiii	31bl(4)fiii	NUM
ftr-474	551	5	)	)	PUNCT
ftr-474	551	6	(	(	PUNCT
ftr-474	551	7	incorporating	incorporate	VERB
ftr-474	551	8	§	§	PROPN
ftr-474	551	9	2702	2702	NUM
ftr-474	551	10	principles	principle	NOUN
ftr-474	551	11	in	in	ADP
ftr-474	551	12	valuation	valuation	NOUN
ftr-474	551	13	under	under	ADP
ftr-474	551	14	§	§	PROPN
ftr-474	551	15	2701	2701	NUM
ftr-474	551	16	)	)	PUNCT
ftr-474	551	17	.	.	PUNCT
ftr-474	552	1	under	under	ADP
ftr-474	552	2	§	§	PROPN
ftr-474	552	3	2701	2701	NUM
ftr-474	552	4	,	,	PUNCT
ftr-474	552	5	payment	payment	NOUN
ftr-474	552	6	in	in	ADP
ftr-474	552	7	the	the	DET
ftr-474	552	8	form	form	NOUN
ftr-474	552	9	of	of	ADP
ftr-474	552	10	an	an	DET
ftr-474	552	11	equity	equity	NOUN
ftr-474	552	12	interest	interest	NOUN
ftr-474	552	13	in	in	ADP
ftr-474	552	14	the	the	DET
ftr-474	552	15	entity	entity	NOUN
ftr-474	552	16	is	be	AUX
ftr-474	552	17	not	not	PART
ftr-474	552	18	a	a	DET
ftr-474	552	19	qualified	qualified	ADJ
ftr-474	552	20	payment	payment	NOUN
ftr-474	552	21	.	.	PUNCT
ftr-474	553	1	regs	reg	NOUN
ftr-474	553	2	.	.	PUNCT
ftr-474	554	1	§	§	PROPN
ftr-474	554	2	25.2701	25.2701	NUM
ftr-474	554	3	-	-	SYM
ftr-474	554	4	4(c1(5	4(c1(5	NUM
ftr-474	554	5	)	)	PUNCT
ftr-474	554	6	.	.	PUNCT
ftr-474	555	1	88	88	NUM
ftr-474	555	2	.	.	PUNCT
ftr-474	556	1	irc	irc	PROPN
ftr-474	556	2	§	§	PROPN
ftr-474	556	3	2702(b)(3	2702(b)(3	NOUN
ftr-474	556	4	)	)	PUNCT
ftr-474	556	5	;	;	PUNCT
ftr-474	556	6	regs	reg	NOUN
ftr-474	556	7	.	.	PUNCT
ftr-474	557	1	§	§	PROPN
ftr-474	557	2	25.2702	25.2702	NUM
ftr-474	557	3	-	-	SYM
ftr-474	557	4	3(f	3(f	NUM
ftr-474	557	5	)	)	PUNCT
ftr-474	557	6	.	.	PUNCT
ftr-474	558	1	89	89	NUM
ftr-474	558	2	.	.	PUNCT
ftr-474	559	1	reflecting	reflect	VERB
ftr-474	559	2	the	the	DET
ftr-474	559	3	same	same	ADJ
ftr-474	559	4	concern	concern	NOUN
ftr-474	559	5	,	,	PUNCT
ftr-474	559	6	the	the	DET
ftr-474	559	7	regulations	regulation	NOUN
ftr-474	559	8	prohibit	prohibit	VERB
ftr-474	559	9	any	any	DET
ftr-474	559	10	distribution	distribution	NOUN
ftr-474	559	11	to	to	ADP
ftr-474	559	12	a	a	DET
ftr-474	559	13	person	person	NOUN
ftr-474	559	14	other	other	ADJ
ftr-474	559	15	than	than	ADP
ftr-474	559	16	the	the	DET
ftr-474	559	17	holder	holder	NOUN
ftr-474	559	18	during	during	ADP
ftr-474	559	19	the	the	DET
ftr-474	559	20	term	term	NOUN
ftr-474	559	21	as	as	ADV
ftr-474	559	22	well	well	ADV
ftr-474	559	23	as	as	ADP
ftr-474	559	24	any	any	DET
ftr-474	559	25	prepayment	prepayment	NOUN
ftr-474	559	26	of	of	ADP
ftr-474	559	27	the	the	DET
ftr-474	559	28	holder	holder	NOUN
ftr-474	559	29	's	's	PART
ftr-474	559	30	interest	interest	NOUN
ftr-474	559	31	.	.	PUNCT
ftr-474	560	1	t.d	t.d	PROPN
ftr-474	560	2	.	.	PROPN
ftr-474	560	3	8395	8395	NUM
ftr-474	560	4	,	,	PUNCT
ftr-474	560	5	1992	1992	NUM
ftr-474	560	6	-	-	SYM
ftr-474	560	7	1	1	NUM
ftr-474	560	8	c.b	c.b	PROPN
ftr-474	560	9	.	.	PROPN
ftr-474	560	10	316	316	NUM
ftr-474	560	11	,	,	PUNCT
ftr-474	560	12	319	319	NUM
ftr-474	560	13	;	;	PUNCT
ftr-474	560	14	regs	reg	NOUN
ftr-474	560	15	.	.	PUNCT
ftr-474	561	1	§	§	PROPN
ftr-474	561	2	25.2702	25.2702	NUM
ftr-474	561	3	-	-	SYM
ftr-474	561	4	3(d)(2	3(d)(2	NUM
ftr-474	561	5	)	)	PUNCT
ftr-474	561	6	,	,	PUNCT
ftr-474	561	7	(	(	PUNCT
ftr-474	561	8	4	4	NUM
ftr-474	561	9	)	)	PUNCT
ftr-474	561	10	.	.	PUNCT
ftr-474	562	1	if	if	SCONJ
ftr-474	562	2	the	the	DET
ftr-474	562	3	holder	holder	NOUN
ftr-474	562	4	does	do	AUX
ftr-474	562	5	not	not	PART
ftr-474	562	6	receive	receive	VERB
ftr-474	562	7	the	the	DET
ftr-474	562	8	required	require	VERB
ftr-474	562	9	payments	payment	NOUN
ftr-474	562	10	,	,	PUNCT
ftr-474	562	11	the	the	DET
ftr-474	562	12	interest	interest	NOUN
ftr-474	562	13	apparently	apparently	ADV
ftr-474	562	14	ceases	cease	VERB
ftr-474	562	15	to	to	PART
ftr-474	562	16	be	be	AUX
ftr-474	562	17	qualified	qualified	ADJ
ftr-474	562	18	.	.	PUNCT
ftr-474	563	1	see	see	VERB
ftr-474	563	2	regs	reg	NOUN
ftr-474	563	3	.	.	PUNCT
ftr-474	564	1	§	§	PROPN
ftr-474	564	2	25.2702	25.2702	NUM
ftr-474	564	3	-	-	SYM
ftr-474	564	4	3(d1	3(d1	NUM
ftr-474	564	5	1	1	NUM
ftr-474	564	6	)	)	PUNCT
ftr-474	564	7	,	,	PUNCT
ftr-474	564	8	(	(	PUNCT
ftr-474	564	9	f)(1)(ii	f)(1)(ii	NOUN
ftr-474	564	10	)	)	PUNCT
ftr-474	564	11	(	(	PUNCT
ftr-474	564	12	noting	note	VERB
ftr-474	564	13	that	that	SCONJ
ftr-474	564	14	definitional	definitional	ADJ
ftr-474	564	15	and	and	CCONJ
ftr-474	564	16	functional	functional	ADJ
ftr-474	564	17	requirements	requirement	NOUN
ftr-474	564	18	apply	apply	VERB
ftr-474	564	19	from	from	ADP
ftr-474	564	20	creation	creation	NOUN
ftr-474	564	21	)	)	PUNCT
ftr-474	564	22	.	.	PUNCT
ftr-474	565	1	the	the	DET
ftr-474	565	2	definition	definition	NOUN
ftr-474	565	3	of	of	ADP
ftr-474	565	4	qualified	qualified	ADJ
ftr-474	565	5	interests	interest	NOUN
ftr-474	565	6	under	under	ADP
ftr-474	565	7	§	§	PROPN
ftr-474	565	8	2702	2702	NUM
ftr-474	565	9	is	be	AUX
ftr-474	565	10	derived	derive	VERB
ftr-474	565	11	from	from	ADP
ftr-474	565	12	the	the	DET
ftr-474	565	13	rules	rule	NOUN
ftr-474	565	14	limiting	limit	VERB
ftr-474	565	15	charitable	charitable	ADJ
ftr-474	565	16	deductions	deduction	NOUN
ftr-474	565	17	for	for	ADP
ftr-474	565	18	gifts	gift	NOUN
ftr-474	565	19	of	of	ADP
ftr-474	565	20	split	split	ADJ
ftr-474	565	21	interests	interest	NOUN
ftr-474	565	22	,	,	PUNCT
ftr-474	565	23	which	which	PRON
ftr-474	565	24	reflect	reflect	VERB
ftr-474	565	25	similar	similar	ADJ
ftr-474	565	26	valuation	valuation	NOUN
ftr-474	565	27	concerns	concern	NOUN
ftr-474	565	28	.	.	PUNCT
ftr-474	566	1	see	see	VERB
ftr-474	566	2	i.r.s	i.r.s	PROPN
ftr-474	566	3	.	.	PUNCT
ftr-474	567	1	notice	notice	VERB
ftr-474	567	2	ps-92	ps-92	NOUN
ftr-474	567	3	-	-	SYM
ftr-474	567	4	90	90	NUM
ftr-474	567	5	,	,	PUNCT
ftr-474	567	6	1991	1991	NUM
ftr-474	567	7	-	-	SYM
ftr-474	567	8	1	1	NUM
ftr-474	567	9	c.b	c.b	PROPN
ftr-474	567	10	.	.	PROPN
ftr-474	567	11	998	998	NUM
ftr-474	567	12	,	,	PUNCT
ftr-474	567	13	1001	1001	NUM
ftr-474	567	14	;	;	PUNCT
ftr-474	568	1	cf	cf	X
ftr-474	568	2	.	.	PUNCT
ftr-474	568	3	irc	irc	PROPN
ftr-474	568	4	§	§	PROPN
ftr-474	568	5	2522(c)(2)(b	2522(c)(2)(b	NUM
ftr-474	568	6	)	)	PUNCT
ftr-474	568	7	;	;	PUNCT
ftr-474	568	8	regs	reg	NOUN
ftr-474	568	9	.	.	PUNCT
ftr-474	569	1	§	§	PROPN
ftr-474	569	2	25.2522(c)3(c	25.2522(c)3(c	NUM
ftr-474	569	3	)	)	PUNCT
ftr-474	569	4	.	.	PUNCT
ftr-474	570	1	indeed	indeed	ADV
ftr-474	570	2	,	,	PUNCT
ftr-474	570	3	certain	certain	ADJ
ftr-474	570	4	transfers	transfer	NOUN
ftr-474	570	5	qualifying	qualify	VERB
ftr-474	570	6	for	for	ADP
ftr-474	570	7	a	a	DET
ftr-474	570	8	gift	gift	NOUN
ftr-474	570	9	tax	tax	NOUN
ftr-474	570	10	charitable	charitable	ADJ
ftr-474	570	11	deduction	deduction	NOUN
ftr-474	570	12	are	be	AUX
ftr-474	570	13	exempt	exempt	ADJ
ftr-474	570	14	from	from	ADP
ftr-474	570	15	§	§	PROPN
ftr-474	570	16	2702	2702	NUM
ftr-474	570	17	.	.	PUNCT
ftr-474	571	1	regs	regs	PROPN
ftr-474	571	2	.	.	PUNCT
ftr-474	572	1	§	§	PROPN
ftr-474	572	2	25.2702	25.2702	NUM
ftr-474	572	3	-	-	SYM
ftr-474	572	4	1(c)(3)-(5	1(c)(3)-(5	NUM
ftr-474	572	5	)	)	PUNCT
ftr-474	572	6	.	.	PUNCT
ftr-474	573	1	90	90	NUM
ftr-474	573	2	.	.	PUNCT
ftr-474	574	1	this	this	DET
ftr-474	574	2	example	example	NOUN
ftr-474	574	3	is	be	AUX
ftr-474	574	4	identical	identical	ADJ
ftr-474	574	5	to	to	ADP
ftr-474	574	6	the	the	DET
ftr-474	574	7	grit	grit	NOUN
ftr-474	574	8	described	describe	VERB
ftr-474	574	9	in	in	ADP
ftr-474	574	10	text	text	NOUN
ftr-474	574	11	accompanying	accompany	VERB
ftr-474	574	12	note	note	NOUN
ftr-474	574	13	18	18	NUM
ftr-474	574	14	.	.	PUNCT
ftr-474	575	1	supra	supra	PROPN
ftr-474	575	2	,	,	PUNCT
ftr-474	575	3	except	except	SCONJ
ftr-474	575	4	that	that	SCONJ
ftr-474	575	5	the	the	DET
ftr-474	575	6	remainder	remainder	NOUN
ftr-474	575	7	beneficiary	beneficiary	NOUN
ftr-474	575	8	is	be	AUX
ftr-474	575	9	a	a	DET
ftr-474	575	10	member	member	NOUN
ftr-474	575	11	of	of	ADP
ftr-474	575	12	a	a	PRON
ftr-474	575	13	's	's	PART
ftr-474	575	14	family	family	NOUN
ftr-474	575	15	and	and	CCONJ
ftr-474	575	16	,	,	PUNCT
ftr-474	575	17	as	as	ADP
ftr-474	575	18	a	a	DET
ftr-474	575	19	result	result	NOUN
ftr-474	575	20	.	.	PUNCT
ftr-474	576	1	§	§	PROPN
ftr-474	576	2	2702	2702	NUM
ftr-474	576	3	applies	apply	VERB
ftr-474	576	4	.	.	PUNCT
ftr-474	577	1	see	see	VERB
ftr-474	577	2	supra	supra	PROPN
ftr-474	577	3	note	note	PROPN
ftr-474	577	4	76	76	NUM
ftr-474	577	5	.	.	PUNCT
ftr-474	577	6	19941	19941	NUM
ftr-474	578	1	florida	florida	PROPN
ftr-474	578	2	tax	tax	PROPN
ftr-474	578	3	review	review	NOUN
ftr-474	578	4	of	of	ADP
ftr-474	578	5	a	a	PRON
ftr-474	578	6	's	's	PART
ftr-474	578	7	gift	gift	NOUN
ftr-474	578	8	is	be	AUX
ftr-474	578	9	the	the	DET
ftr-474	578	10	difference	difference	NOUN
ftr-474	578	11	between	between	ADP
ftr-474	578	12	the	the	DET
ftr-474	578	13	value	value	NOUN
ftr-474	578	14	of	of	ADP
ftr-474	578	15	the	the	DET
ftr-474	578	16	underlying	underlie	VERB
ftr-474	578	17	property	property	NOUN
ftr-474	578	18	and	and	CCONJ
ftr-474	578	19	the	the	DET
ftr-474	578	20	consideration	consideration	NOUN
ftr-474	578	21	furnished	furnish	VERB
ftr-474	578	22	by	by	ADP
ftr-474	578	23	c.9	c.9	NOUN
ftr-474	578	24	alternatively	alternatively	ADV
ftr-474	578	25	,	,	PUNCT
ftr-474	578	26	assume	assume	VERB
ftr-474	578	27	that	that	SCONJ
ftr-474	578	28	a	a	DET
ftr-474	578	29	purchases	purchase	NOUN
ftr-474	578	30	a	a	DET
ftr-474	578	31	life	life	NOUN
ftr-474	578	32	income	income	NOUN
ftr-474	578	33	interest	interest	NOUN
ftr-474	578	34	and	and	CCONJ
ftr-474	578	35	c	c	NOUN
ftr-474	578	36	simultaneously	simultaneously	ADV
ftr-474	578	37	purchases	purchase	VERB
ftr-474	578	38	a	a	DET
ftr-474	578	39	remainder	remainder	NOUN
ftr-474	578	40	in	in	ADP
ftr-474	578	41	the	the	DET
ftr-474	578	42	underlying	underlie	VERB
ftr-474	578	43	property	property	NOUN
ftr-474	578	44	from	from	ADP
ftr-474	578	45	an	an	DET
ftr-474	578	46	unrelated	unrelated	ADJ
ftr-474	578	47	third	third	ADJ
ftr-474	578	48	party	party	NOUN
ftr-474	578	49	,	,	PUNCT
ftr-474	579	1	each	each	DET
ftr-474	579	2	furnishing	furnish	VERB
ftr-474	579	3	consideration	consideration	NOUN
ftr-474	579	4	in	in	ADP
ftr-474	579	5	proportion	proportion	NOUN
ftr-474	579	6	to	to	ADP
ftr-474	579	7	the	the	DET
ftr-474	579	8	value	value	NOUN
ftr-474	579	9	(	(	PUNCT
ftr-474	579	10	determined	determine	VERB
ftr-474	579	11	under	under	ADP
ftr-474	579	12	the	the	DET
ftr-474	579	13	tables	table	NOUN
ftr-474	579	14	)	)	PUNCT
ftr-474	579	15	of	of	ADP
ftr-474	579	16	the	the	DET
ftr-474	579	17	interest	interest	NOUN
ftr-474	579	18	received	receive	VERB
ftr-474	579	19	.	.	PUNCT
ftr-474	579	20	section	section	NOUN
ftr-474	579	21	2702	2702	NUM
ftr-474	579	22	recasts	recast	VERB
ftr-474	579	23	the	the	DET
ftr-474	579	24	joint	joint	ADJ
ftr-474	579	25	purchase	purchase	NOUN
ftr-474	579	26	as	as	SCONJ
ftr-474	579	27	if	if	SCONJ
ftr-474	579	28	a	a	PRON
ftr-474	579	29	purchased	purchase	VERB
ftr-474	579	30	the	the	DET
ftr-474	579	31	underlying	underlie	VERB
ftr-474	579	32	property	property	NOUN
ftr-474	579	33	and	and	CCONJ
ftr-474	579	34	then	then	ADV
ftr-474	579	35	sold	sell	VERB
ftr-474	579	36	the	the	DET
ftr-474	579	37	remainder	remainder	NOUN
ftr-474	579	38	to	to	ADP
ftr-474	579	39	c	c	NOUN
ftr-474	579	40	for	for	ADP
ftr-474	579	41	the	the	DET
ftr-474	579	42	consideration	consideration	NOUN
ftr-474	579	43	actually	actually	ADV
ftr-474	579	44	furnished	furnish	VERB
ftr-474	579	45	by	by	ADP
ftr-474	579	46	c.92	c.92	PROPN
ftr-474	579	47	in	in	ADP
ftr-474	579	48	both	both	DET
ftr-474	579	49	cases	case	NOUN
ftr-474	579	50	,	,	PUNCT
ftr-474	579	51	section	section	NOUN
ftr-474	579	52	2702	2702	NUM
ftr-474	579	53	denies	deny	VERB
ftr-474	579	54	a	a	DET
ftr-474	579	55	the	the	DET
ftr-474	579	56	tax	tax	NOUN
ftr-474	579	57	benefit	benefit	NOUN
ftr-474	579	58	of	of	ADP
ftr-474	579	59	valuing	value	VERB
ftr-474	579	60	her	her	PRON
ftr-474	579	61	life	life	NOUN
ftr-474	579	62	income	income	NOUN
ftr-474	579	63	interest	interest	NOUN
ftr-474	579	64	under	under	ADP
ftr-474	579	65	the	the	DET
ftr-474	579	66	tables	table	NOUN
ftr-474	579	67	.	.	PUNCT
ftr-474	580	1	section	section	NOUN
ftr-474	580	2	2702	2702	NUM
ftr-474	580	3	substantially	substantially	ADV
ftr-474	580	4	reduces	reduce	VERB
ftr-474	580	5	the	the	DET
ftr-474	580	6	gift	gift	NOUN
ftr-474	580	7	tax	tax	NOUN
ftr-474	580	8	advantages	advantage	NOUN
ftr-474	580	9	of	of	ADP
ftr-474	580	10	retaining	retain	VERB
ftr-474	580	11	nonqualified	nonqualified	ADJ
ftr-474	580	12	interests	interest	NOUN
ftr-474	580	13	in	in	ADP
ftr-474	580	14	transfers	transfer	NOUN
ftr-474	580	15	subject	subject	ADJ
ftr-474	580	16	to	to	ADP
ftr-474	580	17	the	the	DET
ftr-474	580	18	special	special	ADJ
ftr-474	580	19	rules	rule	NOUN
ftr-474	580	20	.	.	PUNCT
ftr-474	581	1	split	split	NOUN
ftr-474	581	2	-	-	PUNCT
ftr-474	581	3	interest	interest	NOUN
ftr-474	581	4	transfers	transfer	NOUN
ftr-474	581	5	remain	remain	VERB
ftr-474	581	6	viable	viable	ADJ
ftr-474	581	7	as	as	ADP
ftr-474	581	8	transfer	transfer	NOUN
ftr-474	581	9	tax	tax	NOUN
ftr-474	581	10	avoidance	avoidance	NOUN
ftr-474	581	11	techniques	technique	NOUN
ftr-474	581	12	,	,	PUNCT
ftr-474	581	13	however	however	ADV
ftr-474	581	14	,	,	PUNCT
ftr-474	581	15	where	where	SCONJ
ftr-474	581	16	the	the	DET
ftr-474	581	17	special	special	ADJ
ftr-474	581	18	rules	rule	NOUN
ftr-474	581	19	do	do	AUX
ftr-474	581	20	not	not	PART
ftr-474	581	21	apply.93	apply.93	VERB
ftr-474	581	22	even	even	ADV
ftr-474	581	23	under	under	ADP
ftr-474	581	24	section	section	NOUN
ftr-474	581	25	2702	2702	NUM
ftr-474	581	26	,	,	PUNCT
ftr-474	581	27	the	the	DET
ftr-474	581	28	mandatory	mandatory	ADJ
ftr-474	581	29	use	use	NOUN
ftr-474	581	30	of	of	ADP
ftr-474	581	31	the	the	DET
ftr-474	581	32	tables	table	NOUN
ftr-474	581	33	to	to	PART
ftr-474	581	34	value	value	VERB
ftr-474	581	35	qualified	qualified	ADJ
ftr-474	581	36	interests	interest	NOUN
ftr-474	581	37	offers	offer	VERB
ftr-474	581	38	substantial	substantial	ADJ
ftr-474	581	39	planning	planning	NOUN
ftr-474	581	40	opportunities	opportunity	NOUN
ftr-474	581	41	to	to	ADP
ftr-474	581	42	the	the	DET
ftr-474	581	43	extent	extent	NOUN
ftr-474	581	44	that	that	SCONJ
ftr-474	581	45	the	the	DET
ftr-474	581	46	tables	table	NOUN
ftr-474	581	47	reflect	reflect	VERB
ftr-474	581	48	unrealistic	unrealistic	ADJ
ftr-474	581	49	assumptions	assumption	NOUN
ftr-474	581	50	concerning	concern	VERB
ftr-474	581	51	actual	actual	ADJ
ftr-474	581	52	rates	rate	NOUN
ftr-474	581	53	of	of	ADP
ftr-474	581	54	return	return	NOUN
ftr-474	581	55	and	and	CCONJ
ftr-474	581	56	life	life	NOUN
ftr-474	581	57	expectancies	expectancy	NOUN
ftr-474	581	58	.	.	PUNCT
ftr-474	582	1	assume	assume	VERB
ftr-474	582	2	that	that	SCONJ
ftr-474	582	3	a	a	X
ftr-474	582	4	,	,	PUNCT
ftr-474	582	5	age	age	NOUN
ftr-474	582	6	70	70	NUM
ftr-474	582	7	,	,	PUNCT
ftr-474	582	8	transfers	transfer	VERB
ftr-474	582	9	property	property	NOUN
ftr-474	582	10	worth	worth	ADJ
ftr-474	582	11	$	$	SYM
ftr-474	582	12	100,000	100,000	NUM
ftr-474	582	13	in	in	ADP
ftr-474	582	14	trust	trust	NOUN
ftr-474	582	15	to	to	PART
ftr-474	582	16	pay	pay	VERB
ftr-474	582	17	a	a	DET
ftr-474	582	18	qualified	qualified	ADJ
ftr-474	582	19	annuity	annuity	NOUN
ftr-474	582	20	of	of	ADP
ftr-474	582	21	$	$	SYM
ftr-474	582	22	10,000	10,000	NUM
ftr-474	582	23	to	to	ADP
ftr-474	582	24	herself	herself	PRON
ftr-474	582	25	for	for	ADP
ftr-474	582	26	15	15	NUM
ftr-474	582	27	years	year	NOUN
ftr-474	582	28	or	or	CCONJ
ftr-474	582	29	until	until	ADP
ftr-474	582	30	her	her	PRON
ftr-474	582	31	prior	prior	ADJ
ftr-474	582	32	death	death	NOUN
ftr-474	582	33	,	,	PUNCT
ftr-474	582	34	with	with	ADP
ftr-474	582	35	remainder	remainder	NOUN
ftr-474	582	36	to	to	ADP
ftr-474	582	37	her	her	PRON
ftr-474	582	38	child	child	NOUN
ftr-474	582	39	c	c	PROPN
ftr-474	582	40	or	or	CCONJ
ftr-474	582	41	c	c	PROPN
ftr-474	582	42	's	's	PART
ftr-474	582	43	estate	estate	NOUN
ftr-474	582	44	.	.	PUNCT
ftr-474	583	1	if	if	SCONJ
ftr-474	583	2	the	the	DET
ftr-474	583	3	applicable	applicable	ADJ
ftr-474	583	4	discount	discount	NOUN
ftr-474	583	5	rate	rate	NOUN
ftr-474	583	6	is	be	AUX
ftr-474	583	7	10	10	NUM
ftr-474	583	8	%	%	NOUN
ftr-474	583	9	,	,	PUNCT
ftr-474	583	10	a	a	DET
ftr-474	583	11	's	's	PART
ftr-474	583	12	retained	retain	VERB
ftr-474	583	13	annuity	annuity	NOUN
ftr-474	583	14	is	be	AUX
ftr-474	583	15	valued	value	VERB
ftr-474	583	16	at	at	ADP
ftr-474	583	17	$	$	SYM
ftr-474	583	18	60,307	60,307	NUM
ftr-474	583	19	and	and	CCONJ
ftr-474	583	20	the	the	DET
ftr-474	583	21	amount	amount	NOUN
ftr-474	583	22	of	of	ADP
ftr-474	583	23	a	a	DET
ftr-474	583	24	's	's	PART
ftr-474	583	25	gift	gift	NOUN
ftr-474	583	26	to	to	ADP
ftr-474	583	27	c	c	PROPN
ftr-474	583	28	is	be	AUX
ftr-474	583	29	$	$	SYM
ftr-474	583	30	39,693	39,693	NUM
ftr-474	583	31	.	.	PUNCT
ftr-474	583	32	'	'	PUNCT
ftr-474	583	33	4	4	NUM
ftr-474	583	34	the	the	DET
ftr-474	583	35	amount	amount	NOUN
ftr-474	583	36	of	of	ADP
ftr-474	583	37	the	the	DET
ftr-474	583	38	gift	gift	NOUN
ftr-474	583	39	accurately	accurately	ADV
ftr-474	583	40	reflects	reflect	VERB
ftr-474	583	41	the	the	DET
ftr-474	583	42	present	present	ADJ
ftr-474	583	43	value	value	NOUN
ftr-474	583	44	of	of	ADP
ftr-474	583	45	c	c	PROPN
ftr-474	583	46	's	's	PART
ftr-474	583	47	remainder	remainder	NOUN
ftr-474	583	48	if	if	SCONJ
ftr-474	583	49	the	the	DET
ftr-474	583	50	underlying	underlying	ADJ
ftr-474	583	51	assumptions	assumption	NOUN
ftr-474	583	52	of	of	ADP
ftr-474	583	53	the	the	DET
ftr-474	583	54	tables	table	NOUN
ftr-474	583	55	coincide	coincide	VERB
ftr-474	583	56	with	with	ADP
ftr-474	583	57	realistic	realistic	ADJ
ftr-474	583	58	expectations	expectation	NOUN
ftr-474	583	59	concerning	concern	VERB
ftr-474	583	60	the	the	DET
ftr-474	583	61	rate	rate	NOUN
ftr-474	583	62	of	of	ADP
ftr-474	583	63	return	return	NOUN
ftr-474	583	64	on	on	ADP
ftr-474	583	65	the	the	DET
ftr-474	583	66	trust	trust	NOUN
ftr-474	583	67	's	's	PART
ftr-474	583	68	investments	investment	NOUN
ftr-474	583	69	and	and	CCONJ
ftr-474	583	70	a	a	PRON
ftr-474	583	71	's	's	PART
ftr-474	583	72	actual	actual	ADJ
ftr-474	583	73	mortality	mortality	NOUN
ftr-474	583	74	risk	risk	NOUN
ftr-474	583	75	.	.	PUNCT
ftr-474	584	1	to	to	ADP
ftr-474	584	2	the	the	DET
ftr-474	584	3	extent	extent	NOUN
ftr-474	584	4	that	that	SCONJ
ftr-474	584	5	those	those	DET
ftr-474	584	6	assumptions	assumption	NOUN
ftr-474	584	7	are	be	AUX
ftr-474	584	8	unrealistic	unrealistic	ADJ
ftr-474	584	9	,	,	PUNCT
ftr-474	584	10	however	however	ADV
ftr-474	584	11	,	,	PUNCT
ftr-474	584	12	the	the	DET
ftr-474	584	13	tables	table	NOUN
ftr-474	584	14	may	may	AUX
ftr-474	584	15	distort	distort	VERB
ftr-474	584	16	the	the	DET
ftr-474	584	17	value	value	NOUN
ftr-474	584	18	of	of	ADP
ftr-474	584	19	c	c	PROPN
ftr-474	584	20	's	's	PART
ftr-474	584	21	remainder.95	remainder.95	NOUN
ftr-474	584	22	for	for	ADP
ftr-474	584	23	example	example	NOUN
ftr-474	584	24	,	,	PUNCT
ftr-474	584	25	the	the	DET
ftr-474	584	26	tables	table	NOUN
ftr-474	584	27	reflect	reflect	VERB
ftr-474	584	28	an	an	DET
ftr-474	584	29	assumption	assumption	NOUN
ftr-474	584	30	that	that	SCONJ
ftr-474	584	31	the	the	DET
ftr-474	584	32	trust	trust	NOUN
ftr-474	584	33	property	property	NOUN
ftr-474	584	34	will	will	AUX
ftr-474	584	35	produce	produce	VERB
ftr-474	584	36	a	a	DET
ftr-474	584	37	10	10	NUM
ftr-474	584	38	%	%	NOUN
ftr-474	584	39	annual	annual	ADJ
ftr-474	584	40	return	return	NOUN
ftr-474	584	41	that	that	PRON
ftr-474	584	42	will	will	AUX
ftr-474	584	43	match	match	VERB
ftr-474	584	44	precisely	precisely	ADV
ftr-474	584	45	the	the	DET
ftr-474	584	46	$	$	SYM
ftr-474	584	47	10,000	10,000	NUM
ftr-474	584	48	annuity	annuity	NOUN
ftr-474	584	49	payments	payment	NOUN
ftr-474	584	50	to	to	ADP
ftr-474	584	51	a	a	DET
ftr-474	584	52	,	,	PUNCT
ftr-474	584	53	91	91	NUM
ftr-474	584	54	.	.	PUNCT
ftr-474	585	1	assuming	assume	VERB
ftr-474	585	2	a	a	DET
ftr-474	585	3	discount	discount	NOUN
ftr-474	585	4	rate	rate	NOUN
ftr-474	585	5	of	of	ADP
ftr-474	585	6	10	10	NUM
ftr-474	585	7	%	%	NOUN
ftr-474	585	8	,	,	PUNCT
ftr-474	585	9	the	the	DET
ftr-474	585	10	values	value	NOUN
ftr-474	585	11	of	of	ADP
ftr-474	585	12	a	a	PRON
ftr-474	585	13	's	's	PART
ftr-474	585	14	life	life	NOUN
ftr-474	585	15	income	income	NOUN
ftr-474	585	16	interest	interest	NOUN
ftr-474	585	17	and	and	CCONJ
ftr-474	585	18	c	c	NOUN
ftr-474	585	19	's	's	PART
ftr-474	585	20	remainder	remainder	NOUN
ftr-474	585	21	determined	determine	VERB
ftr-474	585	22	under	under	ADP
ftr-474	585	23	the	the	DET
ftr-474	585	24	tables	table	NOUN
ftr-474	585	25	are	be	AUX
ftr-474	585	26	$	$	SYM
ftr-474	585	27	64,093	64,093	NUM
ftr-474	585	28	and	and	CCONJ
ftr-474	585	29	$	$	SYM
ftr-474	585	30	35,907	35,907	NUM
ftr-474	585	31	,	,	PUNCT
ftr-474	585	32	respectively	respectively	ADV
ftr-474	585	33	.	.	PUNCT
ftr-474	586	1	see	see	VERB
ftr-474	586	2	actuarial	actuarial	ADJ
ftr-474	586	3	values	value	NOUN
ftr-474	586	4	(	(	PUNCT
ftr-474	586	5	alpha	alpha	NOUN
ftr-474	586	6	)	)	PUNCT
ftr-474	586	7	,	,	PUNCT
ftr-474	586	8	supra	supra	PROPN
ftr-474	586	9	note	note	PROPN
ftr-474	586	10	17	17	NUM
ftr-474	586	11	,	,	PUNCT
ftr-474	586	12	at	at	ADP
ftr-474	586	13	table	table	NOUN
ftr-474	586	14	s.	s.	PROPN
ftr-474	586	15	accordingly	accordingly	ADV
ftr-474	586	16	,	,	PUNCT
ftr-474	586	17	the	the	DET
ftr-474	586	18	amount	amount	NOUN
ftr-474	586	19	of	of	ADP
ftr-474	586	20	a	a	DET
ftr-474	586	21	's	's	PART
ftr-474	586	22	gift	gift	NOUN
ftr-474	586	23	is	be	AUX
ftr-474	586	24	$	$	SYM
ftr-474	586	25	64,093	64,093	NUM
ftr-474	586	26	.	.	PUNCT
ftr-474	587	1	see	see	VERB
ftr-474	587	2	regs	reg	NOUN
ftr-474	587	3	.	.	PUNCT
ftr-474	588	1	§	§	PROPN
ftr-474	588	2	25.2702	25.2702	NUM
ftr-474	588	3	-	-	SYM
ftr-474	588	4	4(d	4(d	NUM
ftr-474	588	5	)	)	PUNCT
ftr-474	588	6	ex	ex	NOUN
ftr-474	588	7	.	.	NOUN
ftr-474	588	8	2	2	NUM
ftr-474	588	9	.	.	NOUN
ftr-474	588	10	92	92	NUM
ftr-474	588	11	.	.	PUNCT
ftr-474	589	1	irc	irc	PROPN
ftr-474	589	2	§	§	PROPN
ftr-474	589	3	2702(c)(2	2702(c)(2	NOUN
ftr-474	589	4	)	)	PUNCT
ftr-474	589	5	;	;	PUNCT
ftr-474	589	6	regs	reg	NOUN
ftr-474	589	7	.	.	PUNCT
ftr-474	590	1	§	§	PROPN
ftr-474	590	2	25.2702	25.2702	NUM
ftr-474	590	3	-	-	SYM
ftr-474	590	4	4(c	4(c	NUM
ftr-474	590	5	)	)	PUNCT
ftr-474	590	6	.	.	PUNCT
ftr-474	591	1	thus	thus	ADV
ftr-474	591	2	,	,	PUNCT
ftr-474	591	3	if	if	SCONJ
ftr-474	591	4	a	a	DET
ftr-474	591	5	pays	pay	VERB
ftr-474	591	6	$	$	SYM
ftr-474	591	7	64,093	64,093	NUM
ftr-474	591	8	and	and	CCONJ
ftr-474	591	9	c	c	PROPN
ftr-474	591	10	pays	pay	VERB
ftr-474	591	11	$	$	SYM
ftr-474	591	12	35,907	35,907	NUM
ftr-474	591	13	,	,	PUNCT
ftr-474	591	14	in	in	ADP
ftr-474	591	15	proportion	proportion	NOUN
ftr-474	591	16	to	to	ADP
ftr-474	591	17	the	the	DET
ftr-474	591	18	values	value	NOUN
ftr-474	591	19	of	of	ADP
ftr-474	591	20	their	their	PRON
ftr-474	591	21	respective	respective	ADJ
ftr-474	591	22	interests	interest	NOUN
ftr-474	591	23	under	under	ADP
ftr-474	591	24	the	the	DET
ftr-474	591	25	tables	table	NOUN
ftr-474	591	26	,	,	PUNCT
ftr-474	591	27	the	the	DET
ftr-474	591	28	amount	amount	NOUN
ftr-474	591	29	of	of	ADP
ftr-474	591	30	a	a	DET
ftr-474	591	31	's	's	PART
ftr-474	591	32	gift	gift	NOUN
ftr-474	591	33	is	be	AUX
ftr-474	591	34	$	$	SYM
ftr-474	591	35	64,093	64,093	NUM
ftr-474	591	36	(	(	PUNCT
ftr-474	591	37	$	$	SYM
ftr-474	591	38	100,000	100,000	NUM
ftr-474	591	39	$	$	SYM
ftr-474	591	40	35,907	35,907	NUM
ftr-474	591	41	)	)	PUNCT
ftr-474	591	42	.	.	PUNCT
ftr-474	592	1	see	see	VERB
ftr-474	592	2	regs	reg	NOUN
ftr-474	592	3	.	.	PUNCT
ftr-474	593	1	§	§	PROPN
ftr-474	593	2	25.2702	25.2702	NUM
ftr-474	593	3	-	-	SYM
ftr-474	593	4	4(d	4(d	NUM
ftr-474	593	5	)	)	PUNCT
ftr-474	593	6	ex	ex	NOUN
ftr-474	593	7	.	.	NOUN
ftr-474	593	8	1	1	NUM
ftr-474	593	9	.	.	PUNCT
ftr-474	594	1	the	the	DET
ftr-474	594	2	amount	amount	NOUN
ftr-474	594	3	of	of	ADP
ftr-474	594	4	a	a	DET
ftr-474	594	5	's	's	PART
ftr-474	594	6	gift	gift	NOUN
ftr-474	594	7	,	,	PUNCT
ftr-474	594	8	however	however	ADV
ftr-474	594	9	,	,	PUNCT
ftr-474	594	10	can	can	AUX
ftr-474	594	11	not	not	PART
ftr-474	594	12	exceed	exceed	VERB
ftr-474	594	13	the	the	DET
ftr-474	594	14	amount	amount	NOUN
ftr-474	594	15	of	of	ADP
ftr-474	594	16	consideration	consideration	NOUN
ftr-474	594	17	furnished	furnish	VERB
ftr-474	594	18	by	by	ADP
ftr-474	594	19	a.	a.	NOUN
ftr-474	594	20	thus	thus	ADV
ftr-474	594	21	,	,	PUNCT
ftr-474	594	22	if	if	SCONJ
ftr-474	594	23	a	a	PRON
ftr-474	594	24	pays	pay	VERB
ftr-474	594	25	only	only	ADV
ftr-474	594	26	$	$	SYM
ftr-474	594	27	20,000	20,000	NUM
ftr-474	594	28	and	and	CCONJ
ftr-474	594	29	c	c	NOUN
ftr-474	594	30	pays	pay	VERB
ftr-474	594	31	$	$	SYM
ftr-474	594	32	35,907	35,907	NUM
ftr-474	594	33	,	,	PUNCT
ftr-474	594	34	the	the	DET
ftr-474	594	35	amount	amount	NOUN
ftr-474	594	36	of	of	ADP
ftr-474	594	37	a	a	DET
ftr-474	594	38	's	's	PART
ftr-474	594	39	gift	gift	NOUN
ftr-474	594	40	is	be	AUX
ftr-474	594	41	limited	limit	VERB
ftr-474	594	42	to	to	ADP
ftr-474	594	43	$	$	SYM
ftr-474	594	44	20,000	20,000	NUM
ftr-474	594	45	.	.	PUNCT
ftr-474	595	1	see	see	VERB
ftr-474	595	2	regs	reg	NOUN
ftr-474	595	3	.	.	PUNCT
ftr-474	596	1	§	§	PROPN
ftr-474	596	2	25.27024(d	25.27024(d	NOUN
ftr-474	596	3	)	)	PUNCT
ftr-474	596	4	ex	ex	NOUN
ftr-474	596	5	.	.	NOUN
ftr-474	596	6	4	4	NUM
ftr-474	596	7	.	.	X
ftr-474	597	1	the	the	DET
ftr-474	597	2	bargain	bargain	NOUN
ftr-474	597	3	sale	sale	NOUN
ftr-474	597	4	to	to	ADP
ftr-474	597	5	a	a	DET
ftr-474	597	6	may	may	AUX
ftr-474	597	7	trigger	trigger	VERB
ftr-474	597	8	a	a	DET
ftr-474	597	9	separate	separate	ADJ
ftr-474	597	10	gift	gift	NOUN
ftr-474	597	11	by	by	ADP
ftr-474	597	12	the	the	DET
ftr-474	597	13	third	third	ADJ
ftr-474	597	14	-	-	PUNCT
ftr-474	597	15	party	party	NOUN
ftr-474	597	16	seller	seller	NOUN
ftr-474	597	17	.	.	PUNCT
ftr-474	598	1	93	93	NUM
ftr-474	598	2	.	.	PUNCT
ftr-474	599	1	for	for	ADP
ftr-474	599	2	example	example	NOUN
ftr-474	599	3	,	,	PUNCT
ftr-474	599	4	the	the	DET
ftr-474	599	5	special	special	ADJ
ftr-474	599	6	rules	rule	NOUN
ftr-474	599	7	do	do	AUX
ftr-474	599	8	not	not	PART
ftr-474	599	9	apply	apply	VERB
ftr-474	599	10	if	if	SCONJ
ftr-474	599	11	the	the	DET
ftr-474	599	12	donee	donee	NOUN
ftr-474	599	13	is	be	AUX
ftr-474	599	14	not	not	PART
ftr-474	599	15	a	a	DET
ftr-474	599	16	member	member	NOUN
ftr-474	599	17	of	of	ADP
ftr-474	599	18	the	the	DET
ftr-474	599	19	donor	donor	NOUN
ftr-474	599	20	's	's	PART
ftr-474	599	21	family	family	NOUN
ftr-474	599	22	,	,	PUNCT
ftr-474	599	23	see	see	VERB
ftr-474	599	24	supra	supra	PROPN
ftr-474	599	25	note	note	PROPN
ftr-474	599	26	76	76	NUM
ftr-474	599	27	,	,	PUNCT
ftr-474	599	28	or	or	CCONJ
ftr-474	599	29	to	to	ADP
ftr-474	599	30	certain	certain	ADJ
ftr-474	599	31	transfers	transfer	NOUN
ftr-474	599	32	of	of	ADP
ftr-474	599	33	property	property	NOUN
ftr-474	599	34	to	to	PART
ftr-474	599	35	be	be	AUX
ftr-474	599	36	used	use	VERB
ftr-474	599	37	as	as	ADP
ftr-474	599	38	a	a	DET
ftr-474	599	39	personal	personal	ADJ
ftr-474	599	40	residence	residence	NOUN
ftr-474	599	41	.	.	PUNCT
ftr-474	600	1	irc	irc	PROPN
ftr-474	600	2	§	§	PROPN
ftr-474	600	3	2702(a)(3)(a)(ii	2702(a)(3)(a)(ii	NUM
ftr-474	600	4	)	)	PUNCT
ftr-474	600	5	;	;	PUNCT
ftr-474	600	6	regs	reg	NOUN
ftr-474	600	7	.	.	PUNCT
ftr-474	601	1	§	§	PROPN
ftr-474	601	2	25.2702	25.2702	NUM
ftr-474	601	3	-	-	SYM
ftr-474	601	4	5	5	NUM
ftr-474	601	5	.	.	NOUN
ftr-474	601	6	94	94	NUM
ftr-474	601	7	.	.	PUNCT
ftr-474	602	1	see	see	VERB
ftr-474	602	2	actuarial	actuarial	ADJ
ftr-474	602	3	values	value	NOUN
ftr-474	602	4	(	(	PUNCT
ftr-474	602	5	alpha	alpha	NOUN
ftr-474	602	6	)	)	PUNCT
ftr-474	602	7	,	,	PUNCT
ftr-474	602	8	supra	supra	PROPN
ftr-474	602	9	note	note	PROPN
ftr-474	602	10	17	17	NUM
ftr-474	602	11	,	,	PUNCT
ftr-474	602	12	at	at	ADP
ftr-474	602	13	table	table	NOUN
ftr-474	602	14	h.	h.	PROPN
ftr-474	602	15	95	95	NUM
ftr-474	602	16	.	.	PUNCT
ftr-474	603	1	an	an	DET
ftr-474	603	2	even	even	ADV
ftr-474	603	3	more	more	ADV
ftr-474	603	4	serious	serious	ADJ
ftr-474	603	5	distortion	distortion	NOUN
ftr-474	603	6	may	may	AUX
ftr-474	603	7	arise	arise	VERB
ftr-474	603	8	if	if	SCONJ
ftr-474	603	9	the	the	DET
ftr-474	603	10	trust	trust	NOUN
ftr-474	603	11	property	property	NOUN
ftr-474	603	12	itself	itself	PRON
ftr-474	603	13	is	be	AUX
ftr-474	603	14	undervalued	undervalue	VERB
ftr-474	603	15	.	.	PUNCT
ftr-474	604	1	see	see	VERB
ftr-474	604	2	supra	supra	PROPN
ftr-474	604	3	note	note	PROPN
ftr-474	604	4	30	30	NUM
ftr-474	604	5	and	and	CCONJ
ftr-474	604	6	accompanying	accompany	VERB
ftr-474	604	7	text	text	NOUN
ftr-474	604	8	.	.	PUNCT
ftr-474	605	1	[	[	X
ftr-474	605	2	vol	vol	NOUN
ftr-474	605	3	2:3	2:3	NUM
ftr-474	605	4	rethinking	rethinking	ADJ
ftr-474	605	5	section	section	NOUN
ftr-474	605	6	2702	2702	NUM
ftr-474	605	7	leaving	leave	VERB
ftr-474	605	8	property	property	NOUN
ftr-474	605	9	worth	worth	ADJ
ftr-474	605	10	$	$	SYM
ftr-474	605	11	100,000	100,000	NUM
ftr-474	605	12	for	for	ADP
ftr-474	605	13	c	c	PROPN
ftr-474	605	14	at	at	ADP
ftr-474	605	15	the	the	DET
ftr-474	605	16	end	end	NOUN
ftr-474	605	17	of	of	ADP
ftr-474	605	18	the	the	DET
ftr-474	605	19	term	term	NOUN
ftr-474	605	20	.	.	PUNCT
ftr-474	606	1	if	if	SCONJ
ftr-474	606	2	the	the	DET
ftr-474	606	3	property	property	NOUN
ftr-474	606	4	actually	actually	ADV
ftr-474	606	5	produces	produce	VERB
ftr-474	606	6	a	a	DET
ftr-474	606	7	12	12	NUM
ftr-474	606	8	%	%	NOUN
ftr-474	606	9	annual	annual	ADJ
ftr-474	606	10	return	return	NOUN
ftr-474	606	11	and	and	CCONJ
ftr-474	606	12	a	a	PRON
ftr-474	606	13	survives	survive	VERB
ftr-474	606	14	the	the	DET
ftr-474	606	15	15	15	NUM
ftr-474	606	16	-	-	PUNCT
ftr-474	606	17	year	year	NOUN
ftr-474	606	18	term	term	NOUN
ftr-474	606	19	,	,	PUNCT
ftr-474	606	20	c	c	PROPN
ftr-474	606	21	will	will	AUX
ftr-474	606	22	receive	receive	VERB
ftr-474	606	23	property	property	NOUN
ftr-474	606	24	worth	worth	ADJ
ftr-474	606	25	$	$	SYM
ftr-474	606	26	174,559	174,559	NUM
ftr-474	606	27	rather	rather	ADV
ftr-474	606	28	than	than	ADP
ftr-474	606	29	$	$	SYM
ftr-474	606	30	100,000	100,000	NUM
ftr-474	606	31	at	at	ADP
ftr-474	606	32	the	the	DET
ftr-474	606	33	end	end	NOUN
ftr-474	606	34	of	of	ADP
ftr-474	606	35	the	the	DET
ftr-474	606	36	trust	trust	NOUN
ftr-474	606	37	term	term	NOUN
ftr-474	606	38	.	.	PUNCT
ftr-474	607	1	if	if	SCONJ
ftr-474	607	2	the	the	DET
ftr-474	607	3	interests	interest	NOUN
ftr-474	607	4	were	be	AUX
ftr-474	607	5	valued	value	VERB
ftr-474	607	6	using	use	VERB
ftr-474	607	7	the	the	DET
ftr-474	607	8	actual	actual	ADJ
ftr-474	607	9	rate	rate	NOUN
ftr-474	607	10	of	of	ADP
ftr-474	607	11	return	return	NOUN
ftr-474	607	12	of	of	ADP
ftr-474	607	13	12	12	NUM
ftr-474	607	14	%	%	NOUN
ftr-474	607	15	,	,	PUNCT
ftr-474	607	16	rather	rather	ADV
ftr-474	607	17	than	than	ADP
ftr-474	607	18	the	the	DET
ftr-474	607	19	10	10	NUM
ftr-474	607	20	%	%	NOUN
ftr-474	607	21	assumed	assume	VERB
ftr-474	607	22	return	return	NOUN
ftr-474	607	23	,	,	PUNCT
ftr-474	607	24	a	a	DET
ftr-474	607	25	's	's	PART
ftr-474	607	26	retained	retain	VERB
ftr-474	607	27	annuity	annuity	NOUN
ftr-474	607	28	would	would	AUX
ftr-474	607	29	be	be	AUX
ftr-474	607	30	valued	value	VERB
ftr-474	607	31	at	at	ADP
ftr-474	607	32	$	$	SYM
ftr-474	607	33	54,791	54,791	NUM
ftr-474	607	34	,	,	PUNCT
ftr-474	607	35	and	and	CCONJ
ftr-474	607	36	the	the	DET
ftr-474	607	37	gift	gift	NOUN
ftr-474	607	38	to	to	ADP
ftr-474	607	39	c	c	NOUN
ftr-474	607	40	would	would	AUX
ftr-474	607	41	be	be	AUX
ftr-474	607	42	$	$	SYM
ftr-474	607	43	45,209	45,209	NUM
ftr-474	607	44	,	,	PUNCT
ftr-474	607	45	not	not	PART
ftr-474	607	46	$	$	SYM
ftr-474	607	47	39,693	39,693	NUM
ftr-474	607	48	.	.	PUNCT
ftr-474	607	49	'	'	PUNCT
ftr-474	608	1	the	the	DET
ftr-474	608	2	tables	table	NOUN
ftr-474	608	3	thus	thus	ADV
ftr-474	608	4	produce	produce	VERB
ftr-474	608	5	a	a	DET
ftr-474	608	6	substantial	substantial	ADJ
ftr-474	608	7	undervaluation	undervaluation	NOUN
ftr-474	608	8	of	of	ADP
ftr-474	608	9	a	a	DET
ftr-474	608	10	's	's	PART
ftr-474	608	11	gift	gift	NOUN
ftr-474	608	12	,	,	PUNCT
ftr-474	608	13	and	and	CCONJ
ftr-474	608	14	this	this	DET
ftr-474	608	15	undervaluation	undervaluation	NOUN
ftr-474	608	16	increases	increase	VERB
ftr-474	608	17	in	in	ADP
ftr-474	608	18	proportion	proportion	NOUN
ftr-474	608	19	to	to	ADP
ftr-474	608	20	the	the	DET
ftr-474	608	21	length	length	NOUN
ftr-474	608	22	of	of	ADP
ftr-474	608	23	the	the	DET
ftr-474	608	24	term	term	NOUN
ftr-474	608	25	.	.	PUNCT
ftr-474	609	1	the	the	DET
ftr-474	609	2	effect	effect	NOUN
ftr-474	609	3	is	be	AUX
ftr-474	609	4	even	even	ADV
ftr-474	609	5	more	more	ADV
ftr-474	609	6	accentuated	accentuated	ADJ
ftr-474	609	7	if	if	SCONJ
ftr-474	609	8	the	the	DET
ftr-474	609	9	annuity	annuity	NOUN
ftr-474	609	10	payments	payment	NOUN
ftr-474	609	11	increase	increase	VERB
ftr-474	609	12	in	in	ADP
ftr-474	609	13	amount	amount	NOUN
ftr-474	609	14	over	over	ADP
ftr-474	609	15	the	the	DET
ftr-474	609	16	term	term	NOUN
ftr-474	609	17	.	.	PUNCT
ftr-474	609	18	'	'	PUNCT
ftr-474	610	1	if	if	SCONJ
ftr-474	610	2	the	the	DET
ftr-474	610	3	rate	rate	NOUN
ftr-474	610	4	of	of	ADP
ftr-474	610	5	return	return	NOUN
ftr-474	610	6	on	on	ADP
ftr-474	610	7	trust	trust	NOUN
ftr-474	610	8	investments	investment	NOUN
ftr-474	610	9	is	be	AUX
ftr-474	610	10	lower	low	ADJ
ftr-474	610	11	than	than	ADP
ftr-474	610	12	the	the	DET
ftr-474	610	13	assumed	assume	VERB
ftr-474	610	14	rate	rate	NOUN
ftr-474	610	15	,	,	PUNCT
ftr-474	610	16	a	a	DET
ftr-474	610	17	donor	donor	NOUN
ftr-474	610	18	can	can	AUX
ftr-474	610	19	manipulate	manipulate	VERB
ftr-474	610	20	the	the	DET
ftr-474	610	21	special	special	ADJ
ftr-474	610	22	rules	rule	NOUN
ftr-474	610	23	by	by	ADP
ftr-474	610	24	retaining	retain	VERB
ftr-474	610	25	a	a	DET
ftr-474	610	26	qualified	qualified	ADJ
ftr-474	610	27	reversion	reversion	NOUN
ftr-474	610	28	.	.	PUNCT
ftr-474	611	1	assume	assume	VERB
ftr-474	611	2	that	that	SCONJ
ftr-474	611	3	a	a	DET
ftr-474	611	4	transfers	transfer	NOUN
ftr-474	611	5	property	property	NOUN
ftr-474	611	6	worth	worth	ADJ
ftr-474	611	7	$	$	SYM
ftr-474	611	8	100,000	100,000	NUM
ftr-474	611	9	in	in	ADP
ftr-474	611	10	trust	trust	NOUN
ftr-474	611	11	to	to	PART
ftr-474	611	12	pay	pay	VERB
ftr-474	611	13	a	a	DET
ftr-474	611	14	qualified	qualified	ADJ
ftr-474	611	15	annuity	annuity	NOUN
ftr-474	611	16	of	of	ADP
ftr-474	611	17	$	$	SYM
ftr-474	611	18	10,000	10,000	NUM
ftr-474	611	19	to	to	ADP
ftr-474	611	20	c	c	NOUN
ftr-474	611	21	for	for	ADP
ftr-474	611	22	15	15	NUM
ftr-474	611	23	years	year	NOUN
ftr-474	611	24	with	with	ADP
ftr-474	611	25	reversion	reversion	NOUN
ftr-474	611	26	to	to	ADP
ftr-474	611	27	a	a	PRON
ftr-474	611	28	or	or	CCONJ
ftr-474	611	29	a	a	PRON
ftr-474	611	30	's	's	PART
ftr-474	611	31	estate	estate	NOUN
ftr-474	611	32	.	.	PUNCT
ftr-474	612	1	if	if	SCONJ
ftr-474	612	2	the	the	DET
ftr-474	612	3	applicable	applicable	ADJ
ftr-474	612	4	discount	discount	NOUN
ftr-474	612	5	rate	rate	NOUN
ftr-474	612	6	is	be	AUX
ftr-474	612	7	10	10	NUM
ftr-474	612	8	%	%	NOUN
ftr-474	612	9	,	,	PUNCT
ftr-474	612	10	a	a	DET
ftr-474	612	11	's	's	PART
ftr-474	612	12	retained	retain	VERB
ftr-474	612	13	reversion	reversion	NOUN
ftr-474	612	14	is	be	AUX
ftr-474	612	15	valued	value	VERB
ftr-474	612	16	at	at	ADP
ftr-474	612	17	$	$	SYM
ftr-474	612	18	23,939	23,939	NUM
ftr-474	612	19	and	and	CCONJ
ftr-474	612	20	the	the	DET
ftr-474	612	21	amount	amount	NOUN
ftr-474	612	22	of	of	ADP
ftr-474	612	23	a	a	DET
ftr-474	612	24	's	's	PART
ftr-474	612	25	gift	gift	NOUN
ftr-474	612	26	to	to	ADP
ftr-474	612	27	c	c	PROPN
ftr-474	612	28	is	be	AUX
ftr-474	612	29	$	$	SYM
ftr-474	612	30	76,061	76,061	NUM
ftr-474	612	31	.	.	PUNCT
ftr-474	613	1	9if	9if	NOUN
ftr-474	614	1	the	the	DET
ftr-474	614	2	property	property	NOUN
ftr-474	614	3	actually	actually	ADV
ftr-474	614	4	produces	produce	VERB
ftr-474	614	5	an	an	DET
ftr-474	614	6	annual	annual	ADJ
ftr-474	614	7	return	return	NOUN
ftr-474	614	8	of	of	ADP
ftr-474	614	9	only	only	ADV
ftr-474	614	10	5	5	NUM
ftr-474	614	11	%	%	NOUN
ftr-474	614	12	,	,	PUNCT
ftr-474	614	13	the	the	DET
ftr-474	614	14	annuity	annuity	NOUN
ftr-474	614	15	payments	payment	NOUN
ftr-474	614	16	will	will	AUX
ftr-474	614	17	exhaust	exhaust	VERB
ftr-474	614	18	the	the	DET
ftr-474	614	19	trust	trust	NOUN
ftr-474	614	20	during	during	ADP
ftr-474	614	21	the	the	DET
ftr-474	614	22	15th	15th	ADJ
ftr-474	614	23	year	year	NOUN
ftr-474	614	24	,	,	PUNCT
ftr-474	614	25	leaving	leave	VERB
ftr-474	614	26	a	a	PRON
ftr-474	614	27	with	with	ADP
ftr-474	614	28	a	a	DET
ftr-474	614	29	worthless	worthless	ADJ
ftr-474	614	30	interest	interest	NOUN
ftr-474	614	31	at	at	ADP
ftr-474	614	32	the	the	DET
ftr-474	614	33	end	end	NOUN
ftr-474	614	34	of	of	ADP
ftr-474	614	35	the	the	DET
ftr-474	614	36	term	term	NOUN
ftr-474	614	37	.	.	PUNCT
ftr-474	615	1	thus	thus	ADV
ftr-474	615	2	,	,	PUNCT
ftr-474	615	3	a	a	DET
ftr-474	615	4	substantial	substantial	ADJ
ftr-474	615	5	portion	portion	NOUN
ftr-474	615	6	of	of	ADP
ftr-474	615	7	the	the	DET
ftr-474	615	8	value	value	NOUN
ftr-474	615	9	of	of	ADP
ftr-474	615	10	the	the	DET
ftr-474	615	11	underlying	underlie	VERB
ftr-474	615	12	property	property	NOUN
ftr-474	615	13	may	may	AUX
ftr-474	615	14	escape	escape	VERB
ftr-474	615	15	inclusion	inclusion	NOUN
ftr-474	615	16	in	in	ADP
ftr-474	615	17	a	a	DET
ftr-474	615	18	's	's	PART
ftr-474	615	19	transfer	transfer	NOUN
ftr-474	615	20	tax	tax	NOUN
ftr-474	615	21	base	base	NOUN
ftr-474	615	22	.	.	PUNCT
ftr-474	616	1	a	a	DET
ftr-474	616	2	similar	similar	ADJ
ftr-474	616	3	distortion	distortion	NOUN
ftr-474	616	4	may	may	AUX
ftr-474	616	5	arise	arise	VERB
ftr-474	616	6	if	if	SCONJ
ftr-474	616	7	a	a	PRON
ftr-474	616	8	has	have	VERB
ftr-474	616	9	an	an	DET
ftr-474	616	10	unusually	unusually	ADV
ftr-474	616	11	short	short	ADJ
ftr-474	616	12	life	life	NOUN
ftr-474	616	13	expectancy	expectancy	NOUN
ftr-474	616	14	,	,	PUNCT
ftr-474	616	15	even	even	ADV
ftr-474	616	16	if	if	SCONJ
ftr-474	616	17	the	the	DET
ftr-474	616	18	underlying	underlie	VERB
ftr-474	616	19	property	property	NOUN
ftr-474	616	20	actually	actually	ADV
ftr-474	616	21	produces	produce	VERB
ftr-474	616	22	precisely	precisely	ADV
ftr-474	616	23	the	the	DET
ftr-474	616	24	assumed	assumed	ADJ
ftr-474	616	25	rate	rate	NOUN
ftr-474	616	26	of	of	ADP
ftr-474	616	27	return.99	return.99	NOUN
ftr-474	616	28	assume	assume	VERB
ftr-474	616	29	that	that	SCONJ
ftr-474	616	30	a	a	X
ftr-474	616	31	,	,	PUNCT
ftr-474	616	32	age	age	NOUN
ftr-474	616	33	70	70	NUM
ftr-474	616	34	,	,	PUNCT
ftr-474	616	35	transfers	transfer	VERB
ftr-474	616	36	property	property	NOUN
ftr-474	616	37	worth	worth	ADJ
ftr-474	616	38	$	$	SYM
ftr-474	616	39	100,000	100,000	NUM
ftr-474	616	40	in	in	ADP
ftr-474	616	41	trust	trust	NOUN
ftr-474	616	42	to	to	PART
ftr-474	616	43	pay	pay	VERB
ftr-474	616	44	a	a	DET
ftr-474	616	45	qualified	qualified	ADJ
ftr-474	616	46	annuity	annuity	NOUN
ftr-474	616	47	of	of	ADP
ftr-474	616	48	$	$	SYM
ftr-474	616	49	12,000	12,000	NUM
ftr-474	616	50	to	to	ADP
ftr-474	616	51	herself	herself	PRON
ftr-474	616	52	for	for	ADP
ftr-474	616	53	15	15	NUM
ftr-474	616	54	years	year	NOUN
ftr-474	616	55	or	or	CCONJ
ftr-474	616	56	until	until	ADP
ftr-474	616	57	her	her	PRON
ftr-474	616	58	prior	prior	ADJ
ftr-474	616	59	death	death	NOUN
ftr-474	616	60	,	,	PUNCT
ftr-474	616	61	with	with	ADP
ftr-474	616	62	remainder	remainder	NOUN
ftr-474	616	63	to	to	ADP
ftr-474	616	64	c	c	PROPN
ftr-474	616	65	or	or	CCONJ
ftr-474	616	66	c	c	NOUN
ftr-474	616	67	's	's	PART
ftr-474	616	68	estate	estate	NOUN
ftr-474	616	69	.	.	PUNCT
ftr-474	617	1	at	at	ADP
ftr-474	617	2	a	a	DET
ftr-474	617	3	discount	discount	NOUN
ftr-474	617	4	rate	rate	NOUN
ftr-474	617	5	of	of	ADP
ftr-474	617	6	10	10	NUM
ftr-474	617	7	%	%	NOUN
ftr-474	617	8	,	,	PUNCT
ftr-474	617	9	the	the	DET
ftr-474	617	10	value	value	NOUN
ftr-474	617	11	of	of	ADP
ftr-474	617	12	c	c	PROPN
ftr-474	617	13	's	's	PART
ftr-474	617	14	remainder	remainder	NOUN
ftr-474	617	15	under	under	ADP
ftr-474	617	16	the	the	DET
ftr-474	617	17	tables	table	NOUN
ftr-474	617	18	is	be	AUX
ftr-474	617	19	$	$	SYM
ftr-474	617	20	27,632	27,632	NUM
ftr-474	617	21	at	at	ADP
ftr-474	617	22	the	the	DET
ftr-474	617	23	time	time	NOUN
ftr-474	617	24	of	of	ADP
ftr-474	617	25	the	the	DET
ftr-474	617	26	initial	initial	ADJ
ftr-474	617	27	transfer.tu	transfer.tu	PROPN
ftr-474	617	28	since	since	SCONJ
ftr-474	617	29	the	the	DET
ftr-474	617	30	$	$	SYM
ftr-474	617	31	12,000	12,000	NUM
ftr-474	617	32	annuity	annuity	NOUN
ftr-474	617	33	exceeds	exceed	VERB
ftr-474	617	34	the	the	DET
ftr-474	617	35	assumed	assumed	ADJ
ftr-474	617	36	annual	annual	ADJ
ftr-474	617	37	income	income	NOUN
ftr-474	617	38	of	of	ADP
ftr-474	617	39	$	$	SYM
ftr-474	617	40	10,000	10,000	NUM
ftr-474	617	41	,	,	PUNCT
ftr-474	617	42	the	the	DET
ftr-474	617	43	tables	table	NOUN
ftr-474	617	44	reflect	reflect	VERB
ftr-474	617	45	an	an	DET
ftr-474	617	46	assumption	assumption	NOUN
ftr-474	617	47	that	that	SCONJ
ftr-474	617	48	the	the	DET
ftr-474	617	49	annuity	annuity	NOUN
ftr-474	617	50	payments	payment	NOUN
ftr-474	617	51	will	will	AUX
ftr-474	617	52	gradually	gradually	ADV
ftr-474	617	53	consume	consume	VERB
ftr-474	617	54	the	the	DET
ftr-474	617	55	value	value	NOUN
ftr-474	617	56	of	of	ADP
ftr-474	617	57	the	the	DET
ftr-474	617	58	underlying	underlie	VERB
ftr-474	617	59	property	property	NOUN
ftr-474	617	60	.	.	PUNCT
ftr-474	618	1	if	if	SCONJ
ftr-474	618	2	the	the	DET
ftr-474	618	3	96	96	NUM
ftr-474	618	4	.	.	PUNCT
ftr-474	618	5	see	see	VERB
ftr-474	618	6	actuarial	actuarial	ADJ
ftr-474	618	7	values	value	NOUN
ftr-474	618	8	(	(	PUNCT
ftr-474	618	9	alpha	alpha	NOUN
ftr-474	618	10	)	)	PUNCT
ftr-474	618	11	,	,	PUNCT
ftr-474	618	12	supra	supra	PROPN
ftr-474	618	13	note	note	PROPN
ftr-474	618	14	17	17	NUM
ftr-474	618	15	,	,	PUNCT
ftr-474	618	16	at	at	ADP
ftr-474	618	17	table	table	NOUN
ftr-474	618	18	h.	h.	PROPN
ftr-474	618	19	97	97	NUM
ftr-474	618	20	.	.	PUNCT
ftr-474	619	1	backloading	backloade	VERB
ftr-474	619	2	a	a	DET
ftr-474	619	3	's	's	PART
ftr-474	619	4	annuity	annuity	NOUN
ftr-474	619	5	payments	payment	NOUN
ftr-474	619	6	increases	increase	VERB
ftr-474	619	7	the	the	DET
ftr-474	619	8	risk	risk	NOUN
ftr-474	619	9	and	and	CCONJ
ftr-474	619	10	potential	potential	ADJ
ftr-474	619	11	return	return	NOUN
ftr-474	619	12	for	for	ADP
ftr-474	619	13	b	b	NOUN
ftr-474	619	14	by	by	ADP
ftr-474	619	15	increasing	increase	VERB
ftr-474	619	16	the	the	DET
ftr-474	619	17	portion	portion	NOUN
ftr-474	619	18	of	of	ADP
ftr-474	619	19	the	the	DET
ftr-474	619	20	trust	trust	NOUN
ftr-474	619	21	property	property	NOUN
ftr-474	619	22	locked	lock	VERB
ftr-474	619	23	into	into	ADP
ftr-474	619	24	the	the	DET
ftr-474	619	25	trust	trust	NOUN
ftr-474	619	26	's	's	PART
ftr-474	619	27	rate	rate	NOUN
ftr-474	619	28	of	of	ADP
ftr-474	619	29	return	return	NOUN
ftr-474	619	30	during	during	ADP
ftr-474	619	31	the	the	DET
ftr-474	619	32	early	early	ADJ
ftr-474	619	33	years	year	NOUN
ftr-474	619	34	of	of	ADP
ftr-474	619	35	the	the	DET
ftr-474	619	36	term	term	NOUN
ftr-474	619	37	.	.	PUNCT
ftr-474	620	1	the	the	DET
ftr-474	620	2	§	§	PROPN
ftr-474	620	3	2702	2702	NUM
ftr-474	620	4	regulations	regulation	NOUN
ftr-474	620	5	permit	permit	VERB
ftr-474	620	6	noncumulative	noncumulative	ADJ
ftr-474	620	7	annual	annual	ADJ
ftr-474	620	8	increases	increase	NOUN
ftr-474	620	9	of	of	ADP
ftr-474	620	10	up	up	ADP
ftr-474	620	11	to	to	PART
ftr-474	620	12	20	20	NUM
ftr-474	620	13	%	%	NOUN
ftr-474	620	14	in	in	ADP
ftr-474	620	15	the	the	DET
ftr-474	620	16	payments	payment	NOUN
ftr-474	620	17	under	under	ADP
ftr-474	620	18	a	a	DET
ftr-474	620	19	qualified	qualified	ADJ
ftr-474	620	20	term	term	NOUN
ftr-474	620	21	interest	interest	NOUN
ftr-474	620	22	.	.	PUNCT
ftr-474	621	1	regs	reg	NOUN
ftr-474	621	2	.	.	PUNCT
ftr-474	622	1	§	§	PROPN
ftr-474	622	2	25.2702	25.2702	NUM
ftr-474	622	3	-	-	SYM
ftr-474	622	4	3(b	3(b	NUM
ftr-474	622	5	)	)	PUNCT
ftr-474	622	6	(	(	PUNCT
ftr-474	622	7	)	)	PUNCT
ftr-474	622	8	(	(	PUNCT
ftr-474	622	9	ii	ii	NOUN
ftr-474	622	10	)	)	PUNCT
ftr-474	622	11	.	.	PUNCT
ftr-474	623	1	(	(	PUNCT
ftr-474	623	2	cjli)(ii	cjli)(ii	PROPN
ftr-474	623	3	)	)	PUNCT
ftr-474	623	4	.	.	PUNCT
ftr-474	624	1	the	the	DET
ftr-474	624	2	extent	extent	NOUN
ftr-474	624	3	of	of	ADP
ftr-474	624	4	permitted	permit	VERB
ftr-474	624	5	backloading	backloading	NOUN
ftr-474	624	6	thus	thus	ADV
ftr-474	624	7	increases	increase	NOUN
ftr-474	624	8	in	in	ADP
ftr-474	624	9	proportion	proportion	NOUN
ftr-474	624	10	to	to	ADP
ftr-474	624	11	the	the	DET
ftr-474	624	12	length	length	NOUN
ftr-474	624	13	of	of	ADP
ftr-474	624	14	the	the	DET
ftr-474	624	15	term	term	NOUN
ftr-474	624	16	.	.	PUNCT
ftr-474	625	1	the	the	DET
ftr-474	625	2	holder	holder	NOUN
ftr-474	625	3	of	of	ADP
ftr-474	625	4	a	a	DET
ftr-474	625	5	qualified	qualified	ADJ
ftr-474	625	6	term	term	NOUN
ftr-474	625	7	interest	interest	NOUN
ftr-474	625	8	may	may	AUX
ftr-474	625	9	also	also	ADV
ftr-474	625	10	have	have	VERB
ftr-474	625	11	a	a	DET
ftr-474	625	12	right	right	NOUN
ftr-474	625	13	to	to	PART
ftr-474	625	14	receive	receive	VERB
ftr-474	625	15	any	any	DET
ftr-474	625	16	trust	trust	NOUN
ftr-474	625	17	income	income	NOUN
ftr-474	625	18	in	in	ADP
ftr-474	625	19	excess	excess	NOUN
ftr-474	625	20	of	of	ADP
ftr-474	625	21	the	the	DET
ftr-474	625	22	payments	payment	NOUN
ftr-474	625	23	under	under	ADP
ftr-474	625	24	the	the	DET
ftr-474	625	25	qualified	qualified	ADJ
ftr-474	625	26	interest	interest	NOUN
ftr-474	625	27	,	,	PUNCT
ftr-474	625	28	but	but	CCONJ
ftr-474	625	29	the	the	DET
ftr-474	625	30	excess	excess	ADJ
ftr-474	625	31	income	income	NOUN
ftr-474	625	32	is	be	AUX
ftr-474	625	33	disregarded	disregard	VERB
ftr-474	625	34	in	in	ADP
ftr-474	625	35	valuing	value	VERB
ftr-474	625	36	the	the	DET
ftr-474	625	37	qualified	qualified	ADJ
ftr-474	625	38	interest	interest	NOUN
ftr-474	625	39	.	.	PUNCT
ftr-474	626	1	regs	reg	NOUN
ftr-474	626	2	.	.	PUNCT
ftr-474	627	1	§	§	PROPN
ftr-474	627	2	25.2702	25.2702	NUM
ftr-474	627	3	-	-	SYM
ftr-474	627	4	3(b)(1)(iii	3(b)(1)(iii	NUM
ftr-474	627	5	)	)	PUNCT
ftr-474	627	6	,	,	PUNCT
ftr-474	627	7	(	(	PUNCT
ftr-474	627	8	c)(1)(iii	c)(1)(iii	PROPN
ftr-474	627	9	)	)	PUNCT
ftr-474	627	10	.	.	PUNCT
ftr-474	628	1	98	98	NUM
ftr-474	628	2	.	.	PUNCT
ftr-474	629	1	see	see	VERB
ftr-474	629	2	actuarial	actuarial	ADJ
ftr-474	629	3	values	value	NOUN
ftr-474	629	4	(	(	PUNCT
ftr-474	629	5	alpha	alpha	NOUN
ftr-474	629	6	)	)	PUNCT
ftr-474	629	7	,	,	PUNCT
ftr-474	629	8	supra	supra	PROPN
ftr-474	629	9	note	note	PROPN
ftr-474	629	10	17	17	NUM
ftr-474	629	11	,	,	PUNCT
ftr-474	629	12	at	at	ADP
ftr-474	629	13	table	table	NOUN
ftr-474	629	14	b.	b.	PROPN
ftr-474	629	15	99	99	NUM
ftr-474	629	16	.	.	PUNCT
ftr-474	630	1	if	if	SCONJ
ftr-474	630	2	a	a	PRON
ftr-474	630	3	is	be	AUX
ftr-474	630	4	terminally	terminally	ADV
ftr-474	630	5	ill	ill	ADJ
ftr-474	630	6	at	at	ADP
ftr-474	630	7	the	the	DET
ftr-474	630	8	time	time	NOUN
ftr-474	630	9	of	of	ADP
ftr-474	630	10	the	the	DET
ftr-474	630	11	initial	initial	ADJ
ftr-474	630	12	transfer	transfer	NOUN
ftr-474	630	13	,	,	PUNCT
ftr-474	630	14	the	the	DET
ftr-474	630	15	tables	table	NOUN
ftr-474	630	16	may	may	AUX
ftr-474	630	17	be	be	AUX
ftr-474	630	18	inapplicable	inapplicable	ADJ
ftr-474	630	19	in	in	ADP
ftr-474	630	20	valuing	value	VERB
ftr-474	630	21	her	her	PRON
ftr-474	630	22	retained	retain	VERB
ftr-474	630	23	interest	interest	NOUN
ftr-474	630	24	.	.	PUNCT
ftr-474	631	1	see	see	VERB
ftr-474	631	2	supra	supra	PROPN
ftr-474	631	3	note	note	PROPN
ftr-474	631	4	36	36	NUM
ftr-474	631	5	.	.	NOUN
ftr-474	631	6	100	100	NUM
ftr-474	631	7	.	.	PUNCT
ftr-474	632	1	under	under	ADP
ftr-474	632	2	the	the	DET
ftr-474	632	3	tables	table	NOUN
ftr-474	632	4	,	,	PUNCT
ftr-474	632	5	a	a	PRON
ftr-474	632	6	has	have	VERB
ftr-474	632	7	a	a	DET
ftr-474	632	8	life	life	NOUN
ftr-474	632	9	expectancy	expectancy	NOUN
ftr-474	632	10	of	of	ADP
ftr-474	632	11	13.32	13.32	NUM
ftr-474	632	12	years	year	NOUN
ftr-474	632	13	,	,	PUNCT
ftr-474	632	14	and	and	CCONJ
ftr-474	632	15	the	the	DET
ftr-474	632	16	present	present	ADJ
ftr-474	632	17	value	value	NOUN
ftr-474	632	18	of	of	ADP
ftr-474	632	19	her	her	PRON
ftr-474	632	20	retained	retain	VERB
ftr-474	632	21	annuity	annuity	NOUN
ftr-474	632	22	is	be	AUX
ftr-474	632	23	$	$	SYM
ftr-474	632	24	72,368	72,368	NUM
ftr-474	632	25	.	.	PUNCT
ftr-474	633	1	see	see	VERB
ftr-474	633	2	actuarial	actuarial	ADJ
ftr-474	633	3	values	value	NOUN
ftr-474	633	4	(	(	PUNCT
ftr-474	633	5	alpha	alpha	NOUN
ftr-474	633	6	)	)	PUNCT
ftr-474	633	7	.	.	PUNCT
ftr-474	634	1	supra	supra	PROPN
ftr-474	634	2	note	note	PROPN
ftr-474	634	3	17	17	NUM
ftr-474	634	4	,	,	PUNCT
ftr-474	634	5	at	at	ADP
ftr-474	634	6	tables	table	NOUN
ftr-474	634	7	80cnsmt	80cnsmt	NUM
ftr-474	634	8	,	,	PUNCT
ftr-474	634	9	h.	h.	PROPN
ftr-474	634	10	1994	1994	NUM
ftr-474	634	11	]	]	PUNCT
ftr-474	635	1	florida	florida	PROPN
ftr-474	635	2	tax	tax	PROPN
ftr-474	635	3	review	review	NOUN
ftr-474	635	4	property	property	NOUN
ftr-474	635	5	generates	generate	VERB
ftr-474	635	6	annual	annual	ADJ
ftr-474	635	7	income	income	NOUN
ftr-474	635	8	of	of	ADP
ftr-474	635	9	10	10	NUM
ftr-474	635	10	%	%	NOUN
ftr-474	635	11	,	,	PUNCT
ftr-474	635	12	and	and	CCONJ
ftr-474	635	13	a	a	PRON
ftr-474	635	14	dies	die	VERB
ftr-474	635	15	two	two	NUM
ftr-474	635	16	years	year	NOUN
ftr-474	635	17	after	after	ADP
ftr-474	635	18	the	the	DET
ftr-474	635	19	initial	initial	ADJ
ftr-474	635	20	transfer	transfer	NOUN
ftr-474	635	21	,	,	PUNCT
ftr-474	635	22	the	the	DET
ftr-474	635	23	trust	trust	NOUN
ftr-474	635	24	property	property	NOUN
ftr-474	635	25	will	will	AUX
ftr-474	635	26	be	be	AUX
ftr-474	635	27	worth	worth	ADJ
ftr-474	635	28	$	$	SYM
ftr-474	635	29	95,800	95,800	NUM
ftr-474	635	30	at	at	ADP
ftr-474	635	31	a	a	PRON
ftr-474	635	32	's	's	PART
ftr-474	635	33	death	death	NOUN
ftr-474	635	34	.	.	PUNCT
ftr-474	635	35	''	''	PUNCT
ftr-474	636	1	thus	thus	ADV
ftr-474	636	2	,	,	PUNCT
ftr-474	636	3	in	in	ADP
ftr-474	636	4	overestimating	overestimate	VERB
ftr-474	636	5	a	a	DET
ftr-474	636	6	's	's	PART
ftr-474	636	7	life	life	NOUN
ftr-474	636	8	expectancy	expectancy	NOUN
ftr-474	636	9	,	,	PUNCT
ftr-474	636	10	the	the	DET
ftr-474	636	11	tables	table	NOUN
ftr-474	636	12	may	may	AUX
ftr-474	636	13	substantially	substantially	ADV
ftr-474	636	14	undervalue	undervalue	VERB
ftr-474	636	15	c	c	PROPN
ftr-474	636	16	's	's	PART
ftr-474	636	17	remainder	remainder	NOUN
ftr-474	636	18	in	in	ADP
ftr-474	636	19	the	the	DET
ftr-474	636	20	initial	initial	ADJ
ftr-474	636	21	transfer	transfer	NOUN
ftr-474	636	22	.	.	PUNCT
ftr-474	637	1	in	in	ADP
ftr-474	637	2	theory	theory	NOUN
ftr-474	637	3	,	,	PUNCT
ftr-474	637	4	it	it	PRON
ftr-474	637	5	is	be	AUX
ftr-474	637	6	possible	possible	ADJ
ftr-474	637	7	to	to	PART
ftr-474	637	8	fix	fix	VERB
ftr-474	637	9	the	the	DET
ftr-474	637	10	amount	amount	NOUN
ftr-474	637	11	of	of	ADP
ftr-474	637	12	a	a	DET
ftr-474	637	13	retained	retain	VERB
ftr-474	637	14	qualified	qualified	ADJ
ftr-474	637	15	annuity	annuity	NOUN
ftr-474	637	16	high	high	ADJ
ftr-474	637	17	enough	enough	ADV
ftr-474	637	18	to	to	PART
ftr-474	637	19	eliminate	eliminate	VERB
ftr-474	637	20	gift	gift	NOUN
ftr-474	637	21	tax	tax	NOUN
ftr-474	637	22	in	in	ADP
ftr-474	637	23	the	the	DET
ftr-474	637	24	initial	initial	ADJ
ftr-474	637	25	transfer	transfer	NOUN
ftr-474	637	26	.	.	PUNCT
ftr-474	638	1	such	such	DET
ftr-474	638	2	a	a	DET
ftr-474	638	3	"	"	PUNCT
ftr-474	638	4	zeroout	zeroout	ADJ
ftr-474	638	5	"	"	PUNCT
ftr-474	638	6	arrangement	arrangement	NOUN
ftr-474	638	7	,	,	PUNCT
ftr-474	638	8	if	if	SCONJ
ftr-474	638	9	permitted	permit	VERB
ftr-474	638	10	,	,	PUNCT
ftr-474	638	11	would	would	AUX
ftr-474	638	12	permit	permit	VERB
ftr-474	638	13	a	a	DET
ftr-474	638	14	donor	donor	NOUN
ftr-474	638	15	to	to	PART
ftr-474	638	16	make	make	VERB
ftr-474	638	17	a	a	DET
ftr-474	638	18	tax	tax	NOUN
ftr-474	638	19	-	-	PUNCT
ftr-474	638	20	free	free	ADJ
ftr-474	638	21	transfer	transfer	NOUN
ftr-474	638	22	of	of	ADP
ftr-474	638	23	any	any	DET
ftr-474	638	24	return	return	NOUN
ftr-474	638	25	on	on	ADP
ftr-474	638	26	the	the	DET
ftr-474	638	27	property	property	NOUN
ftr-474	638	28	in	in	ADP
ftr-474	638	29	excess	excess	NOUN
ftr-474	638	30	of	of	ADP
ftr-474	638	31	the	the	DET
ftr-474	638	32	assumed	assume	VERB
ftr-474	638	33	rate	rate	NOUN
ftr-474	638	34	without	without	ADP
ftr-474	638	35	suffering	suffer	VERB
ftr-474	638	36	any	any	DET
ftr-474	638	37	tax	tax	NOUN
ftr-474	638	38	cost	cost	NOUN
ftr-474	638	39	if	if	SCONJ
ftr-474	638	40	the	the	DET
ftr-474	638	41	actual	actual	ADJ
ftr-474	638	42	return	return	NOUN
ftr-474	638	43	fell	fall	VERB
ftr-474	638	44	below	below	ADP
ftr-474	638	45	the	the	DET
ftr-474	638	46	assumed	assumed	ADJ
ftr-474	638	47	rate.t	rate.t	PROPN
ftr-474	638	48	°	°	PUNCT
ftr-474	639	1	the	the	DET
ftr-474	639	2	section	section	NOUN
ftr-474	639	3	2702	2702	NUM
ftr-474	639	4	regulations	regulation	NOUN
ftr-474	639	5	prevent	prevent	VERB
ftr-474	639	6	this	this	DET
ftr-474	639	7	result	result	NOUN
ftr-474	639	8	,	,	PUNCT
ftr-474	639	9	however	however	ADV
ftr-474	639	10	,	,	PUNCT
ftr-474	639	11	by	by	ADP
ftr-474	639	12	discounting	discount	VERB
ftr-474	639	13	the	the	DET
ftr-474	639	14	present	present	ADJ
ftr-474	639	15	value	value	NOUN
ftr-474	639	16	of	of	ADP
ftr-474	639	17	each	each	DET
ftr-474	639	18	annuity	annuity	NOUN
ftr-474	639	19	payment	payment	NOUN
ftr-474	639	20	by	by	ADP
ftr-474	639	21	the	the	DET
ftr-474	639	22	probability	probability	NOUN
ftr-474	639	23	of	of	ADP
ftr-474	639	24	the	the	DET
ftr-474	639	25	holder	holder	NOUN
ftr-474	639	26	's	's	PART
ftr-474	639	27	death	death	NOUN
ftr-474	639	28	.	.	PUNCT
ftr-474	640	1	thus	thus	ADV
ftr-474	640	2	,	,	PUNCT
ftr-474	640	3	although	although	SCONJ
ftr-474	640	4	a	a	DET
ftr-474	640	5	donor	donor	NOUN
ftr-474	640	6	may	may	AUX
ftr-474	640	7	retain	retain	VERB
ftr-474	640	8	a	a	DET
ftr-474	640	9	qualified	qualified	ADJ
ftr-474	640	10	annuity	annuity	NOUN
ftr-474	640	11	for	for	ADP
ftr-474	640	12	a	a	DET
ftr-474	640	13	fixed	fix	VERB
ftr-474	640	14	term	term	NOUN
ftr-474	640	15	,	,	PUNCT
ftr-474	640	16	the	the	DET
ftr-474	640	17	special	special	ADJ
ftr-474	640	18	rules	rule	NOUN
ftr-474	640	19	in	in	ADP
ftr-474	640	20	effect	effect	NOUN
ftr-474	640	21	accord	accord	NOUN
ftr-474	640	22	value	value	NOUN
ftr-474	640	23	only	only	ADV
ftr-474	640	24	to	to	ADP
ftr-474	640	25	annuity	annuity	NOUN
ftr-474	640	26	payments	payment	NOUN
ftr-474	640	27	for	for	ADP
ftr-474	640	28	the	the	DET
ftr-474	640	29	shorter	short	ADJ
ftr-474	640	30	of	of	ADP
ftr-474	640	31	the	the	DET
ftr-474	640	32	fixed	fix	VERB
ftr-474	640	33	term	term	NOUN
ftr-474	640	34	or	or	CCONJ
ftr-474	640	35	the	the	DET
ftr-474	640	36	donor	donor	NOUN
ftr-474	640	37	's	's	PART
ftr-474	640	38	life	life	NOUN
ftr-474	640	39	.	.	PUNCT
ftr-474	641	1	3	3	NUM
ftr-474	641	2	since	since	SCONJ
ftr-474	641	3	there	there	PRON
ftr-474	641	4	is	be	VERB
ftr-474	641	5	always	always	ADV
ftr-474	641	6	a	a	DET
ftr-474	641	7	possibility	possibility	NOUN
ftr-474	641	8	that	that	SCONJ
ftr-474	641	9	the	the	DET
ftr-474	641	10	donor	donor	NOUN
ftr-474	641	11	may	may	AUX
ftr-474	641	12	die	die	VERB
ftr-474	641	13	before	before	ADP
ftr-474	641	14	receiving	receive	VERB
ftr-474	641	15	a	a	DET
ftr-474	641	16	particular	particular	ADJ
ftr-474	641	17	payment	payment	NOUN
ftr-474	641	18	,	,	PUNCT
ftr-474	641	19	the	the	DET
ftr-474	641	20	gift	gift	NOUN
ftr-474	641	21	tax	tax	NOUN
ftr-474	641	22	value	value	NOUN
ftr-474	641	23	of	of	ADP
ftr-474	641	24	the	the	DET
ftr-474	641	25	retained	retain	VERB
ftr-474	641	26	interest	interest	NOUN
ftr-474	641	27	is	be	AUX
ftr-474	641	28	always	always	ADV
ftr-474	641	29	less	less	ADJ
ftr-474	641	30	than	than	ADP
ftr-474	641	31	the	the	DET
ftr-474	641	32	value	value	NOUN
ftr-474	641	33	of	of	ADP
ftr-474	641	34	the	the	DET
ftr-474	641	35	underlying	underlie	VERB
ftr-474	641	36	property.1	property.1	NOUN
ftr-474	641	37	°	°	NOUN
ftr-474	641	38	4	4	NUM
ftr-474	641	39	thus	thus	ADV
ftr-474	641	40	,	,	PUNCT
ftr-474	641	41	despite	despite	SCONJ
ftr-474	641	42	their	their	PRON
ftr-474	641	43	apparent	apparent	ADJ
ftr-474	641	44	harshness	harshness	NOUN
ftr-474	641	45	,	,	PUNCT
ftr-474	641	46	the	the	DET
ftr-474	641	47	special	special	ADJ
ftr-474	641	48	rules	rule	NOUN
ftr-474	641	49	leave	leave	VERB
ftr-474	641	50	room	room	NOUN
ftr-474	641	51	for	for	SCONJ
ftr-474	641	52	planners	planner	NOUN
ftr-474	641	53	to	to	PART
ftr-474	641	54	exploit	exploit	VERB
ftr-474	641	55	the	the	DET
ftr-474	641	56	tables	table	NOUN
ftr-474	641	57	in	in	ADP
ftr-474	641	58	apportioning	apportion	VERB
ftr-474	641	59	value	value	NOUN
ftr-474	641	60	between	between	ADP
ftr-474	641	61	retained	retain	VERB
ftr-474	641	62	and	and	CCONJ
ftr-474	641	63	transferred	transfer	VERB
ftr-474	641	64	interests	interest	NOUN
ftr-474	641	65	in	in	ADP
ftr-474	641	66	the	the	DET
ftr-474	641	67	initial	initial	ADJ
ftr-474	641	68	transfer	transfer	NOUN
ftr-474	641	69	.	.	PUNCT
ftr-474	642	1	to	to	PART
ftr-474	642	2	measure	measure	VERB
ftr-474	642	3	the	the	DET
ftr-474	642	4	impact	impact	NOUN
ftr-474	642	5	of	of	ADP
ftr-474	642	6	section	section	NOUN
ftr-474	642	7	101	101	NUM
ftr-474	642	8	.	.	PUNCT
ftr-474	643	1	the	the	DET
ftr-474	643	2	string	string	NOUN
ftr-474	643	3	provisions	provision	NOUN
ftr-474	643	4	may	may	AUX
ftr-474	643	5	include	include	VERB
ftr-474	643	6	all	all	PRON
ftr-474	643	7	or	or	CCONJ
ftr-474	643	8	a	a	DET
ftr-474	643	9	portion	portion	NOUN
ftr-474	643	10	of	of	ADP
ftr-474	643	11	the	the	DET
ftr-474	643	12	trust	trust	NOUN
ftr-474	643	13	property	property	NOUN
ftr-474	643	14	in	in	ADP
ftr-474	643	15	a	a	DET
ftr-474	643	16	's	's	PART
ftr-474	643	17	gross	gross	ADJ
ftr-474	643	18	estate	estate	NOUN
ftr-474	643	19	if	if	SCONJ
ftr-474	643	20	a	a	PRON
ftr-474	643	21	actually	actually	ADV
ftr-474	643	22	dies	die	VERB
ftr-474	643	23	during	during	ADP
ftr-474	643	24	the	the	DET
ftr-474	643	25	15	15	NUM
ftr-474	643	26	-	-	PUNCT
ftr-474	643	27	year	year	NOUN
ftr-474	643	28	term	term	NOUN
ftr-474	643	29	.	.	PUNCT
ftr-474	644	1	see	see	VERB
ftr-474	644	2	irc	irc	PROPN
ftr-474	644	3	§	§	PROPN
ftr-474	644	4	2036(a)(1	2036(a)(1	NOUN
ftr-474	644	5	)	)	PUNCT
ftr-474	644	6	;	;	PUNCT
ftr-474	644	7	rev	rev	PROPN
ftr-474	644	8	.	.	PROPN
ftr-474	644	9	rul	rul	PROPN
ftr-474	644	10	.	.	PROPN
ftr-474	644	11	82105	82105	NUM
ftr-474	644	12	,	,	PUNCT
ftr-474	644	13	1982	1982	NUM
ftr-474	644	14	-	-	SYM
ftr-474	644	15	1	1	NUM
ftr-474	644	16	c.b	c.b	PROPN
ftr-474	644	17	.	.	PROPN
ftr-474	644	18	133	133	NUM
ftr-474	644	19	(	(	PUNCT
ftr-474	644	20	retained	retain	VERB
ftr-474	644	21	annuity	annuity	NOUN
ftr-474	644	22	interest	interest	NOUN
ftr-474	644	23	)	)	PUNCT
ftr-474	644	24	;	;	PUNCT
ftr-474	644	25	rev	rev	PROPN
ftr-474	644	26	.	.	PROPN
ftr-474	645	1	rul	rul	PROPN
ftr-474	645	2	.	.	PUNCT
ftr-474	646	1	76	76	NUM
ftr-474	646	2	-	-	SYM
ftr-474	646	3	273	273	NUM
ftr-474	646	4	,	,	PUNCT
ftr-474	646	5	1976	1976	NUM
ftr-474	646	6	-	-	SYM
ftr-474	646	7	2	2	NUM
ftr-474	646	8	c.b	c.b	PROPN
ftr-474	646	9	.	.	PROPN
ftr-474	646	10	268	268	NUM
ftr-474	646	11	(	(	PUNCT
ftr-474	646	12	retained	retain	VERB
ftr-474	646	13	unitrust	unitrust	ADJ
ftr-474	646	14	interest	interest	NOUN
ftr-474	646	15	)	)	PUNCT
ftr-474	646	16	;	;	PUNCT
ftr-474	647	1	priv	priv	PROPN
ftr-474	647	2	.	.	PUNCT
ftr-474	648	1	let	let	VERB
ftr-474	648	2	.	.	PUNCT
ftr-474	649	1	rul	rul	NOUN
ftr-474	649	2	.	.	PUNCT
ftr-474	649	3	9345035	9345035	NUM
ftr-474	649	4	(	(	PUNCT
ftr-474	649	5	aug	aug	PROPN
ftr-474	649	6	.	.	PROPN
ftr-474	649	7	13	13	NUM
ftr-474	649	8	,	,	PUNCT
ftr-474	649	9	1993	1993	NUM
ftr-474	649	10	)	)	PUNCT
ftr-474	649	11	(	(	PUNCT
ftr-474	649	12	including	include	VERB
ftr-474	649	13	entire	entire	ADJ
ftr-474	649	14	trust	trust	NOUN
ftr-474	649	15	property	property	NOUN
ftr-474	649	16	under	under	ADP
ftr-474	649	17	§	§	PROPN
ftr-474	649	18	2039	2039	NUM
ftr-474	649	19	)	)	PUNCT
ftr-474	649	20	.	.	PUNCT
ftr-474	650	1	102	102	X
ftr-474	650	2	.	.	PUNCT
ftr-474	650	3	assume	assume	VERB
ftr-474	650	4	that	that	SCONJ
ftr-474	650	5	a	a	PRON
ftr-474	650	6	creates	create	VERB
ftr-474	650	7	a	a	DET
ftr-474	650	8	trust	trust	NOUN
ftr-474	650	9	to	to	PART
ftr-474	650	10	pay	pay	VERB
ftr-474	650	11	a	a	DET
ftr-474	650	12	qualified	qualified	ADJ
ftr-474	650	13	annuity	annuity	NOUN
ftr-474	650	14	to	to	ADP
ftr-474	650	15	herself	herself	PRON
ftr-474	650	16	for	for	ADP
ftr-474	650	17	a	a	DET
ftr-474	650	18	fixed	fix	VERB
ftr-474	650	19	term	term	NOUN
ftr-474	650	20	of	of	ADP
ftr-474	650	21	years	year	NOUN
ftr-474	650	22	with	with	ADP
ftr-474	650	23	remainder	remainder	NOUN
ftr-474	650	24	to	to	ADP
ftr-474	650	25	her	her	PRON
ftr-474	650	26	child	child	NOUN
ftr-474	650	27	c	c	PROPN
ftr-474	650	28	or	or	CCONJ
ftr-474	650	29	c	c	PROPN
ftr-474	650	30	's	's	PART
ftr-474	650	31	estate	estate	NOUN
ftr-474	650	32	.	.	PUNCT
ftr-474	651	1	if	if	SCONJ
ftr-474	651	2	the	the	DET
ftr-474	651	3	present	present	ADJ
ftr-474	651	4	value	value	NOUN
ftr-474	651	5	of	of	ADP
ftr-474	651	6	a	a	DET
ftr-474	651	7	's	's	PART
ftr-474	651	8	retained	retain	VERB
ftr-474	651	9	annuity	annuity	NOUN
ftr-474	651	10	is	be	AUX
ftr-474	651	11	exactly	exactly	ADV
ftr-474	651	12	equal	equal	ADJ
ftr-474	651	13	to	to	ADP
ftr-474	651	14	the	the	DET
ftr-474	651	15	value	value	NOUN
ftr-474	651	16	of	of	ADP
ftr-474	651	17	the	the	DET
ftr-474	651	18	underlying	underlie	VERB
ftr-474	651	19	property	property	NOUN
ftr-474	651	20	at	at	ADP
ftr-474	651	21	the	the	DET
ftr-474	651	22	time	time	NOUN
ftr-474	651	23	of	of	ADP
ftr-474	651	24	the	the	DET
ftr-474	651	25	initial	initial	ADJ
ftr-474	651	26	transfer	transfer	NOUN
ftr-474	651	27	,	,	PUNCT
ftr-474	651	28	there	there	PRON
ftr-474	651	29	is	be	VERB
ftr-474	651	30	no	no	DET
ftr-474	651	31	taxable	taxable	ADJ
ftr-474	651	32	gift	gift	NOUN
ftr-474	651	33	.	.	PUNCT
ftr-474	652	1	moreover	moreover	ADV
ftr-474	652	2	,	,	PUNCT
ftr-474	652	3	if	if	SCONJ
ftr-474	652	4	a	a	PRON
ftr-474	652	5	survives	survive	VERB
ftr-474	652	6	the	the	DET
ftr-474	652	7	15	15	NUM
ftr-474	652	8	-	-	PUNCT
ftr-474	652	9	year	year	NOUN
ftr-474	652	10	term	term	NOUN
ftr-474	652	11	,	,	PUNCT
ftr-474	652	12	there	there	PRON
ftr-474	652	13	will	will	AUX
ftr-474	652	14	be	be	AUX
ftr-474	652	15	no	no	DET
ftr-474	652	16	further	further	ADJ
ftr-474	652	17	transfer	transfer	NOUN
ftr-474	652	18	tax	tax	NOUN
ftr-474	652	19	consequences	consequence	NOUN
ftr-474	652	20	.	.	PUNCT
ftr-474	653	1	if	if	SCONJ
ftr-474	653	2	the	the	DET
ftr-474	653	3	property	property	NOUN
ftr-474	653	4	generates	generate	VERB
ftr-474	653	5	a	a	DET
ftr-474	653	6	return	return	NOUN
ftr-474	653	7	above	above	ADP
ftr-474	653	8	the	the	DET
ftr-474	653	9	rate	rate	NOUN
ftr-474	653	10	assumed	assume	VERB
ftr-474	653	11	under	under	ADP
ftr-474	653	12	the	the	DET
ftr-474	653	13	tables	table	NOUN
ftr-474	653	14	,	,	PUNCT
ftr-474	653	15	c	c	PROPN
ftr-474	653	16	will	will	AUX
ftr-474	653	17	receive	receive	VERB
ftr-474	653	18	the	the	DET
ftr-474	653	19	excess	excess	ADJ
ftr-474	653	20	value	value	NOUN
ftr-474	653	21	at	at	ADP
ftr-474	653	22	the	the	DET
ftr-474	653	23	end	end	NOUN
ftr-474	653	24	of	of	ADP
ftr-474	653	25	the	the	DET
ftr-474	653	26	term	term	NOUN
ftr-474	653	27	free	free	ADJ
ftr-474	653	28	of	of	ADP
ftr-474	653	29	transfer	transfer	NOUN
ftr-474	653	30	tax	tax	NOUN
ftr-474	653	31	;	;	PUNCT
ftr-474	653	32	if	if	SCONJ
ftr-474	653	33	the	the	DET
ftr-474	653	34	property	property	NOUN
ftr-474	653	35	generates	generate	VERB
ftr-474	653	36	less	less	ADJ
ftr-474	653	37	than	than	ADP
ftr-474	653	38	the	the	DET
ftr-474	653	39	assumed	assume	VERB
ftr-474	653	40	rate	rate	NOUN
ftr-474	653	41	,	,	PUNCT
ftr-474	653	42	both	both	PRON
ftr-474	653	43	a	a	PRON
ftr-474	653	44	and	and	CCONJ
ftr-474	653	45	c	c	NOUN
ftr-474	653	46	will	will	AUX
ftr-474	653	47	be	be	AUX
ftr-474	653	48	in	in	ADP
ftr-474	653	49	the	the	DET
ftr-474	653	50	same	same	ADJ
ftr-474	653	51	position	position	NOUN
ftr-474	653	52	as	as	SCONJ
ftr-474	653	53	if	if	SCONJ
ftr-474	653	54	the	the	DET
ftr-474	653	55	transaction	transaction	NOUN
ftr-474	653	56	had	have	AUX
ftr-474	653	57	never	never	ADV
ftr-474	653	58	occurred	occur	VERB
ftr-474	653	59	.	.	PUNCT
ftr-474	654	1	103	103	NUM
ftr-474	654	2	.	.	PUNCT
ftr-474	654	3	regs	regs	PROPN
ftr-474	654	4	.	.	PUNCT
ftr-474	655	1	§	§	PROPN
ftr-474	655	2	§	§	PROPN
ftr-474	655	3	25.2702	25.2702	NUM
ftr-474	655	4	-	-	SYM
ftr-474	655	5	3(d)(3	3(d)(3	NUM
ftr-474	655	6	)	)	PUNCT
ftr-474	655	7	(	(	PUNCT
ftr-474	655	8	permitting	permit	VERB
ftr-474	655	9	fixed	fix	VERB
ftr-474	655	10	-	-	PUNCT
ftr-474	655	11	term	term	NOUN
ftr-474	655	12	qualified	qualified	ADJ
ftr-474	655	13	interest	interest	NOUN
ftr-474	655	14	)	)	PUNCT
ftr-474	655	15	,	,	PUNCT
ftr-474	655	16	25.27023(e	25.27023(e	X
ftr-474	655	17	)	)	PUNCT
ftr-474	655	18	exs	exs	PROPN
ftr-474	655	19	.	.	PROPN
ftr-474	655	20	1	1	NUM
ftr-474	655	21	,	,	PUNCT
ftr-474	655	22	5	5	NUM
ftr-474	655	23	(	(	PUNCT
ftr-474	655	24	valuing	value	VERB
ftr-474	655	25	fixed	fix	VERB
ftr-474	655	26	-	-	PUNCT
ftr-474	655	27	term	term	NOUN
ftr-474	655	28	qualified	qualified	ADJ
ftr-474	655	29	interest	interest	NOUN
ftr-474	655	30	as	as	ADP
ftr-474	655	31	if	if	SCONJ
ftr-474	655	32	for	for	ADP
ftr-474	655	33	shorter	short	ADJ
ftr-474	655	34	of	of	ADP
ftr-474	655	35	fixed	fix	VERB
ftr-474	655	36	term	term	NOUN
ftr-474	655	37	or	or	CCONJ
ftr-474	655	38	holder	holder	NOUN
ftr-474	655	39	's	's	PART
ftr-474	655	40	life	life	NOUN
ftr-474	655	41	)	)	PUNCT
ftr-474	655	42	.	.	PUNCT
ftr-474	656	1	104	104	X
ftr-474	656	2	.	.	PUNCT
ftr-474	657	1	this	this	DET
ftr-474	657	2	result	result	NOUN
ftr-474	657	3	can	can	AUX
ftr-474	657	4	not	not	PART
ftr-474	657	5	be	be	AUX
ftr-474	657	6	circumvented	circumvent	VERB
ftr-474	657	7	by	by	ADP
ftr-474	657	8	increasing	increase	VERB
ftr-474	657	9	the	the	DET
ftr-474	657	10	annuity	annuity	NOUN
ftr-474	657	11	amount	amount	NOUN
ftr-474	657	12	,	,	PUNCT
ftr-474	657	13	since	since	SCONJ
ftr-474	657	14	annuity	annuity	NOUN
ftr-474	657	15	payments	payment	NOUN
ftr-474	657	16	are	be	AUX
ftr-474	657	17	taken	take	VERB
ftr-474	657	18	into	into	ADP
ftr-474	657	19	account	account	NOUN
ftr-474	657	20	only	only	ADV
ftr-474	657	21	to	to	ADP
ftr-474	657	22	the	the	DET
ftr-474	657	23	extent	extent	NOUN
ftr-474	657	24	supported	support	VERB
ftr-474	657	25	by	by	ADP
ftr-474	657	26	the	the	DET
ftr-474	657	27	value	value	NOUN
ftr-474	657	28	of	of	ADP
ftr-474	657	29	the	the	DET
ftr-474	657	30	underlying	underlie	VERB
ftr-474	657	31	property	property	NOUN
ftr-474	657	32	.	.	PUNCT
ftr-474	658	1	see	see	VERB
ftr-474	658	2	prop	prop	NOUN
ftr-474	658	3	.	.	PUNCT
ftr-474	659	1	regs	regs	PROPN
ftr-474	659	2	.	.	PUNCT
ftr-474	660	1	§	§	PROPN
ftr-474	660	2	25.7520	25.7520	NUM
ftr-474	660	3	-	-	SYM
ftr-474	660	4	3(b)(2)(i	3(b)(2)(i	NUM
ftr-474	660	5	)	)	PUNCT
ftr-474	660	6	,	,	PUNCT
ftr-474	660	7	(	(	PUNCT
ftr-474	660	8	v	v	NOUN
ftr-474	660	9	)	)	PUNCT
ftr-474	660	10	ex	ex	NOUN
ftr-474	660	11	.	.	NOUN
ftr-474	660	12	5	5	NUM
ftr-474	660	13	;	;	PUNCT
ftr-474	660	14	rev	rev	X
ftr-474	660	15	.	.	PROPN
ftr-474	660	16	rul	rul	PROPN
ftr-474	660	17	.	.	PUNCT
ftr-474	661	1	77	77	NUM
ftr-474	661	2	-	-	SYM
ftr-474	661	3	454	454	NUM
ftr-474	661	4	,	,	PUNCT
ftr-474	661	5	1977	1977	NUM
ftr-474	661	6	-	-	SYM
ftr-474	661	7	2	2	NUM
ftr-474	661	8	c.b	c.b	PROPN
ftr-474	661	9	.	.	PROPN
ftr-474	661	10	351	351	NUM
ftr-474	661	11	;	;	PUNCT
ftr-474	661	12	see	see	VERB
ftr-474	661	13	also	also	ADV
ftr-474	661	14	gans	gan	NOUN
ftr-474	661	15	,	,	PUNCT
ftr-474	661	16	supra	supra	PROPN
ftr-474	661	17	note	note	NOUN
ftr-474	661	18	5	5	NUM
ftr-474	661	19	,	,	PUNCT
ftr-474	661	20	at	at	ADP
ftr-474	661	21	833	833	NUM
ftr-474	661	22	-	-	SYM
ftr-474	661	23	37	37	NUM
ftr-474	661	24	(	(	PUNCT
ftr-474	661	25	arguing	argue	VERB
ftr-474	661	26	that	that	SCONJ
ftr-474	661	27	a	a	DET
ftr-474	661	28	donor	donor	NOUN
ftr-474	661	29	who	who	PRON
ftr-474	661	30	retains	retain	VERB
ftr-474	661	31	an	an	DET
ftr-474	661	32	annuity	annuity	NOUN
ftr-474	661	33	interest	interest	NOUN
ftr-474	661	34	"	"	PUNCT
ftr-474	661	35	confers	confer	VERB
ftr-474	661	36	a	a	DET
ftr-474	661	37	valuable	valuable	ADJ
ftr-474	661	38	right	right	NOUN
ftr-474	661	39	on	on	ADP
ftr-474	661	40	the	the	DET
ftr-474	661	41	remainderman	remainderman	NOUN
ftr-474	661	42	even	even	ADV
ftr-474	661	43	where	where	SCONJ
ftr-474	661	44	the	the	DET
ftr-474	661	45	annuity	annuity	NOUN
ftr-474	661	46	amount	amount	NOUN
ftr-474	661	47	is	be	AUX
ftr-474	661	48	set	set	VERB
ftr-474	661	49	at	at	ADP
ftr-474	661	50	a	a	DET
ftr-474	661	51	level	level	NOUN
ftr-474	661	52	that	that	PRON
ftr-474	661	53	zeroes	zero	VERB
ftr-474	661	54	out	out	ADP
ftr-474	661	55	the	the	DET
ftr-474	661	56	taxable	taxable	ADJ
ftr-474	661	57	gift	gift	NOUN
ftr-474	661	58	"	"	PUNCT
ftr-474	661	59	)	)	PUNCT
ftr-474	661	60	;	;	PUNCT
ftr-474	661	61	u.s	u.s	PROPN
ftr-474	661	62	.	.	PROPN
ftr-474	661	63	trust	trust	PROPN
ftr-474	661	64	,	,	PUNCT
ftr-474	661	65	practical	practical	ADJ
ftr-474	661	66	drafting	drafting	NOUN
ftr-474	661	67	3546	3546	NUM
ftr-474	661	68	-	-	SYM
ftr-474	661	69	51	51	NUM
ftr-474	661	70	(	(	PUNCT
ftr-474	661	71	1994	1994	NUM
ftr-474	661	72	)	)	PUNCT
ftr-474	661	73	(	(	PUNCT
ftr-474	661	74	tables	table	NOUN
ftr-474	661	75	assume	assume	VERB
ftr-474	661	76	underlying	underlie	VERB
ftr-474	661	77	property	property	NOUN
ftr-474	661	78	sufficient	sufficient	ADJ
ftr-474	661	79	to	to	PART
ftr-474	661	80	support	support	VERB
ftr-474	661	81	annuity	annuity	NOUN
ftr-474	661	82	payments	payment	NOUN
ftr-474	661	83	)	)	PUNCT
ftr-474	661	84	;	;	PUNCT
ftr-474	661	85	but	but	CCONJ
ftr-474	661	86	cf	cf	X
ftr-474	661	87	.	.	PUNCT
ftr-474	661	88	estate	estate	NOUN
ftr-474	661	89	of	of	ADP
ftr-474	661	90	shapiro	shapiro	PROPN
ftr-474	661	91	v.	v.	PROPN
ftr-474	661	92	commissioner	commissioner	PROPN
ftr-474	661	93	,	,	PUNCT
ftr-474	661	94	t.c	t.c	PROPN
ftr-474	661	95	.	.	PROPN
ftr-474	661	96	memo	memo	NOUN
ftr-474	661	97	1993	1993	NUM
ftr-474	661	98	-	-	SYM
ftr-474	661	99	483	483	NUM
ftr-474	661	100	(	(	PUNCT
ftr-474	661	101	cch	cch	NOUN
ftr-474	661	102	)	)	PUNCT
ftr-474	661	103	(	(	PUNCT
ftr-474	661	104	1993	1993	NUM
ftr-474	661	105	)	)	PUNCT
ftr-474	661	106	(	(	PUNCT
ftr-474	661	107	disregarding	disregard	VERB
ftr-474	661	108	possibility	possibility	NOUN
ftr-474	661	109	that	that	SCONJ
ftr-474	661	110	annuity	annuity	NOUN
ftr-474	661	111	payments	payment	NOUN
ftr-474	661	112	might	might	AUX
ftr-474	661	113	exhaust	exhaust	VERB
ftr-474	661	114	underlying	underlie	VERB
ftr-474	661	115	property	property	NOUN
ftr-474	661	116	)	)	PUNCT
ftr-474	661	117	.	.	PUNCT
ftr-474	662	1	[	[	X
ftr-474	662	2	val	val	X
ftr-474	662	3	2:3	2:3	NUM
ftr-474	662	4	rethinking	rethink	VERB
ftr-474	662	5	section	section	NOUN
ftr-474	662	6	2702	2702	NUM
ftr-474	662	7	2702	2702	NUM
ftr-474	662	8	on	on	ADP
ftr-474	662	9	split	split	ADJ
ftr-474	662	10	-	-	PUNCT
ftr-474	662	11	interest	interest	NOUN
ftr-474	662	12	transfers	transfer	NOUN
ftr-474	662	13	in	in	ADP
ftr-474	662	14	trust	trust	NOUN
ftr-474	662	15	,	,	PUNCT
ftr-474	662	16	however	however	ADV
ftr-474	662	17	,	,	PUNCT
ftr-474	662	18	it	it	PRON
ftr-474	662	19	is	be	AUX
ftr-474	662	20	important	important	ADJ
ftr-474	662	21	to	to	PART
ftr-474	662	22	examine	examine	VERB
ftr-474	662	23	the	the	DET
ftr-474	662	24	subsequent	subsequent	ADJ
ftr-474	662	25	treatment	treatment	NOUN
ftr-474	662	26	of	of	ADP
ftr-474	662	27	retained	retain	VERB
ftr-474	662	28	interests	interest	NOUN
ftr-474	662	29	after	after	ADP
ftr-474	662	30	the	the	DET
ftr-474	662	31	initial	initial	ADJ
ftr-474	662	32	transfer	transfer	NOUN
ftr-474	662	33	.	.	PUNCT
ftr-474	663	1	b.	b.	PROPN
ftr-474	663	2	subsequent	subsequent	ADJ
ftr-474	663	3	treatment	treatment	NOUN
ftr-474	663	4	of	of	ADP
ftr-474	663	5	retained	retain	VERB
ftr-474	663	6	interests	interest	NOUN
ftr-474	663	7	after	after	ADP
ftr-474	663	8	the	the	DET
ftr-474	663	9	initial	initial	ADJ
ftr-474	663	10	transfer	transfer	NOUN
ftr-474	663	11	,	,	PUNCT
ftr-474	663	12	the	the	DET
ftr-474	663	13	value	value	NOUN
ftr-474	663	14	of	of	ADP
ftr-474	663	15	a	a	DET
ftr-474	663	16	retained	retain	VERB
ftr-474	663	17	interest	interest	NOUN
ftr-474	663	18	is	be	AUX
ftr-474	663	19	no	no	ADV
ftr-474	663	20	longer	long	ADV
ftr-474	663	21	determined	determine	VERB
ftr-474	663	22	under	under	ADP
ftr-474	663	23	the	the	DET
ftr-474	663	24	special	special	ADJ
ftr-474	663	25	rules	rule	NOUN
ftr-474	663	26	;	;	PUNCT
ftr-474	663	27	in	in	ADP
ftr-474	663	28	a	a	DET
ftr-474	663	29	subsequent	subsequent	ADJ
ftr-474	663	30	transfer	transfer	NOUN
ftr-474	663	31	,	,	PUNCT
ftr-474	663	32	the	the	DET
ftr-474	663	33	interest	interest	NOUN
ftr-474	663	34	is	be	AUX
ftr-474	663	35	valued	value	VERB
ftr-474	663	36	under	under	ADP
ftr-474	663	37	general	general	ADJ
ftr-474	663	38	principles	principle	NOUN
ftr-474	663	39	.	.	PUNCT
ftr-474	664	1	in	in	ADP
ftr-474	664	2	the	the	DET
ftr-474	664	3	case	case	NOUN
ftr-474	664	4	of	of	ADP
ftr-474	664	5	a	a	DET
ftr-474	664	6	retained	retain	VERB
ftr-474	664	7	qualified	qualified	ADJ
ftr-474	664	8	interest	interest	NOUN
ftr-474	664	9	,	,	PUNCT
ftr-474	664	10	the	the	DET
ftr-474	664	11	shift	shift	NOUN
ftr-474	664	12	from	from	ADP
ftr-474	664	13	one	one	NUM
ftr-474	664	14	valuation	valuation	NOUN
ftr-474	664	15	method	method	NOUN
ftr-474	664	16	to	to	ADP
ftr-474	664	17	another	another	PRON
ftr-474	664	18	is	be	AUX
ftr-474	664	19	innocuous	innocuous	ADJ
ftr-474	664	20	because	because	SCONJ
ftr-474	664	21	both	both	DET
ftr-474	664	22	methods	method	NOUN
ftr-474	664	23	value	value	VERB
ftr-474	664	24	a	a	DET
ftr-474	664	25	qualified	qualified	ADJ
ftr-474	664	26	interest	interest	NOUN
ftr-474	664	27	under	under	ADP
ftr-474	664	28	the	the	DET
ftr-474	664	29	tables	table	NOUN
ftr-474	664	30	.	.	PUNCT
ftr-474	665	1	in	in	ADP
ftr-474	665	2	the	the	DET
ftr-474	665	3	case	case	NOUN
ftr-474	665	4	of	of	ADP
ftr-474	665	5	a	a	DET
ftr-474	665	6	retained	retain	VERB
ftr-474	665	7	nonqualified	nonqualified	ADJ
ftr-474	665	8	interest	interest	NOUN
ftr-474	665	9	,	,	PUNCT
ftr-474	665	10	however	however	ADV
ftr-474	665	11	,	,	PUNCT
ftr-474	665	12	the	the	DET
ftr-474	665	13	two	two	NUM
ftr-474	665	14	valuation	valuation	NOUN
ftr-474	665	15	methods	method	NOUN
ftr-474	665	16	raise	raise	VERB
ftr-474	665	17	a	a	DET
ftr-474	665	18	problem	problem	NOUN
ftr-474	665	19	of	of	ADP
ftr-474	665	20	potential	potential	ADJ
ftr-474	665	21	double	double	ADJ
ftr-474	665	22	taxation	taxation	NOUN
ftr-474	665	23	.	.	PUNCT
ftr-474	666	1	the	the	DET
ftr-474	666	2	special	special	ADJ
ftr-474	666	3	rules	rule	NOUN
ftr-474	666	4	generally	generally	ADV
ftr-474	666	5	increase	increase	VERB
ftr-474	666	6	the	the	DET
ftr-474	666	7	amount	amount	NOUN
ftr-474	666	8	of	of	ADP
ftr-474	666	9	the	the	DET
ftr-474	666	10	gift	gift	NOUN
ftr-474	666	11	in	in	ADP
ftr-474	666	12	the	the	DET
ftr-474	666	13	initial	initial	ADJ
ftr-474	666	14	transfer	transfer	NOUN
ftr-474	666	15	by	by	ADP
ftr-474	666	16	disregarding	disregard	VERB
ftr-474	666	17	the	the	DET
ftr-474	666	18	value	value	NOUN
ftr-474	666	19	of	of	ADP
ftr-474	666	20	a	a	DET
ftr-474	666	21	retained	retain	VERB
ftr-474	666	22	nonqualified	nonqualified	ADJ
ftr-474	666	23	interest	interest	NOUN
ftr-474	666	24	.	.	PUNCT
ftr-474	667	1	in	in	ADP
ftr-474	667	2	effect	effect	NOUN
ftr-474	667	3	,	,	PUNCT
ftr-474	667	4	the	the	DET
ftr-474	667	5	value	value	NOUN
ftr-474	667	6	of	of	ADP
ftr-474	667	7	the	the	DET
ftr-474	667	8	retained	retain	VERB
ftr-474	667	9	interest	interest	NOUN
ftr-474	667	10	is	be	AUX
ftr-474	667	11	subject	subject	ADJ
ftr-474	667	12	to	to	ADP
ftr-474	667	13	gift	gift	NOUN
ftr-474	667	14	tax	tax	NOUN
ftr-474	667	15	in	in	ADP
ftr-474	667	16	the	the	DET
ftr-474	667	17	initial	initial	ADJ
ftr-474	667	18	transfer	transfer	NOUN
ftr-474	667	19	.	.	PUNCT
ftr-474	668	1	if	if	SCONJ
ftr-474	668	2	the	the	DET
ftr-474	668	3	same	same	ADJ
ftr-474	668	4	interest	interest	NOUN
ftr-474	668	5	subsequently	subsequently	ADV
ftr-474	668	6	enters	enter	VERB
ftr-474	668	7	the	the	DET
ftr-474	668	8	transfer	transfer	NOUN
ftr-474	668	9	tax	tax	NOUN
ftr-474	668	10	base	base	NOUN
ftr-474	668	11	at	at	ADP
ftr-474	668	12	a	a	DET
ftr-474	668	13	value	value	NOUN
ftr-474	668	14	determined	determine	VERB
ftr-474	668	15	under	under	ADP
ftr-474	668	16	general	general	ADJ
ftr-474	668	17	principles	principle	NOUN
ftr-474	668	18	,	,	PUNCT
ftr-474	668	19	an	an	DET
ftr-474	668	20	adjustment	adjustment	NOUN
ftr-474	668	21	may	may	AUX
ftr-474	668	22	be	be	AUX
ftr-474	668	23	necessary	necessary	ADJ
ftr-474	668	24	to	to	PART
ftr-474	668	25	avoid	avoid	VERB
ftr-474	668	26	double	double	ADJ
ftr-474	668	27	taxation	taxation	NOUN
ftr-474	668	28	.	.	PUNCT
ftr-474	669	1	as	as	ADP
ftr-474	669	2	in	in	ADP
ftr-474	669	3	robinette	robinette	PROPN
ftr-474	669	4	,	,	PUNCT
ftr-474	669	5	the	the	DET
ftr-474	669	6	problem	problem	NOUN
ftr-474	669	7	stems	stem	VERB
ftr-474	669	8	from	from	ADP
ftr-474	669	9	applying	apply	VERB
ftr-474	669	10	inconsistent	inconsistent	ADJ
ftr-474	669	11	valuation	valuation	NOUN
ftr-474	669	12	methods	method	NOUN
ftr-474	669	13	to	to	ADP
ftr-474	669	14	the	the	DET
ftr-474	669	15	same	same	ADJ
ftr-474	669	16	interest	interest	NOUN
ftr-474	669	17	at	at	ADP
ftr-474	669	18	different	different	ADJ
ftr-474	669	19	times	time	NOUN
ftr-474	669	20	.	.	PUNCT
ftr-474	670	1	one	one	NUM
ftr-474	670	2	possible	possible	ADJ
ftr-474	670	3	approach	approach	NOUN
ftr-474	670	4	would	would	AUX
ftr-474	670	5	be	be	AUX
ftr-474	670	6	to	to	PART
ftr-474	670	7	eliminate	eliminate	VERB
ftr-474	670	8	the	the	DET
ftr-474	670	9	inconsistency	inconsistency	NOUN
ftr-474	670	10	by	by	ADP
ftr-474	670	11	applying	apply	VERB
ftr-474	670	12	the	the	DET
ftr-474	670	13	special	special	ADJ
ftr-474	670	14	rules	rule	NOUN
ftr-474	670	15	in	in	ADP
ftr-474	670	16	the	the	DET
ftr-474	670	17	subsequent	subsequent	ADJ
ftr-474	670	18	transfer	transfer	NOUN
ftr-474	670	19	.	.	PUNCT
ftr-474	671	1	if	if	SCONJ
ftr-474	671	2	a	a	DET
ftr-474	671	3	retained	retain	VERB
ftr-474	671	4	interest	interest	NOUN
ftr-474	671	5	was	be	AUX
ftr-474	671	6	valued	value	VERB
ftr-474	671	7	at	at	ADP
ftr-474	671	8	zero	zero	NUM
ftr-474	671	9	in	in	ADP
ftr-474	671	10	the	the	DET
ftr-474	671	11	initial	initial	ADJ
ftr-474	671	12	transfer	transfer	NOUN
ftr-474	671	13	,	,	PUNCT
ftr-474	671	14	this	this	PRON
ftr-474	671	15	would	would	AUX
ftr-474	671	16	produce	produce	VERB
ftr-474	671	17	the	the	DET
ftr-474	671	18	same	same	ADJ
ftr-474	671	19	effect	effect	NOUN
ftr-474	671	20	as	as	ADP
ftr-474	671	21	simply	simply	ADV
ftr-474	671	22	excluding	exclude	VERB
ftr-474	671	23	the	the	DET
ftr-474	671	24	interest	interest	NOUN
ftr-474	671	25	from	from	ADP
ftr-474	671	26	the	the	DET
ftr-474	671	27	transfer	transfer	NOUN
ftr-474	671	28	tax	tax	NOUN
ftr-474	671	29	base	base	NOUN
ftr-474	671	30	in	in	ADP
ftr-474	671	31	the	the	DET
ftr-474	671	32	subsequent	subsequent	ADJ
ftr-474	671	33	transfer	transfer	NOUN
ftr-474	671	34	.	.	PUNCT
ftr-474	672	1	although	although	SCONJ
ftr-474	672	2	this	this	DET
ftr-474	672	3	approach	approach	NOUN
ftr-474	672	4	may	may	AUX
ftr-474	672	5	achieve	achieve	VERB
ftr-474	672	6	a	a	DET
ftr-474	672	7	pragmatic	pragmatic	ADJ
ftr-474	672	8	result	result	NOUN
ftr-474	672	9	in	in	ADP
ftr-474	672	10	particular	particular	ADJ
ftr-474	672	11	cases,105	cases,105	NOUN
ftr-474	672	12	it	it	PRON
ftr-474	672	13	exacerbates	exacerbate	VERB
ftr-474	672	14	the	the	DET
ftr-474	672	15	inconsistency	inconsistency	NOUN
ftr-474	672	16	between	between	ADP
ftr-474	672	17	the	the	DET
ftr-474	672	18	special	special	ADJ
ftr-474	672	19	rules	rule	NOUN
ftr-474	672	20	and	and	CCONJ
ftr-474	672	21	general	general	ADJ
ftr-474	672	22	principles	principle	NOUN
ftr-474	672	23	concerning	concern	VERB
ftr-474	672	24	the	the	DET
ftr-474	672	25	timing	timing	NOUN
ftr-474	672	26	and	and	CCONJ
ftr-474	672	27	valuation	valuation	NOUN
ftr-474	672	28	of	of	ADP
ftr-474	672	29	transfers	transfer	NOUN
ftr-474	672	30	,	,	PUNCT
ftr-474	672	31	and	and	CCONJ
ftr-474	672	32	offers	offer	VERB
ftr-474	672	33	no	no	DET
ftr-474	672	34	viable	viable	ADJ
ftr-474	672	35	general	general	ADJ
ftr-474	672	36	solution	solution	NOUN
ftr-474	672	37	to	to	ADP
ftr-474	672	38	the	the	DET
ftr-474	672	39	problem	problem	NOUN
ftr-474	672	40	of	of	ADP
ftr-474	672	41	double	double	ADJ
ftr-474	672	42	taxation	taxation	NOUN
ftr-474	672	43	.	.	PUNCT
ftr-474	673	1	the	the	DET
ftr-474	673	2	section	section	NOUN
ftr-474	673	3	2702	2702	NUM
ftr-474	673	4	regulations	regulation	NOUN
ftr-474	673	5	provide	provide	VERB
ftr-474	673	6	a	a	DET
ftr-474	673	7	special	special	ADJ
ftr-474	673	8	adjustment	adjustment	NOUN
ftr-474	673	9	to	to	PART
ftr-474	673	10	mitigate	mitigate	VERB
ftr-474	673	11	the	the	DET
ftr-474	673	12	problem	problem	NOUN
ftr-474	673	13	of	of	ADP
ftr-474	673	14	double	double	ADJ
ftr-474	673	15	taxation106	taxation106	PROPN
ftr-474	673	16	the	the	DET
ftr-474	673	17	adjustment	adjustment	NOUN
ftr-474	673	18	takes	take	VERB
ftr-474	673	19	the	the	DET
ftr-474	673	20	form	form	NOUN
ftr-474	673	21	of	of	ADP
ftr-474	673	22	a	a	DET
ftr-474	673	23	reduction	reduction	NOUN
ftr-474	673	24	in	in	ADP
ftr-474	673	25	the	the	DET
ftr-474	673	26	donor	donor	NOUN
ftr-474	673	27	's	's	PART
ftr-474	673	28	cumulative	cumulative	ADJ
ftr-474	673	29	taxable	taxable	ADJ
ftr-474	673	30	gifts	gift	NOUN
ftr-474	673	31	7	7	NUM
ftr-474	673	32	upon	upon	SCONJ
ftr-474	673	33	a	a	DET
ftr-474	673	34	subsequent	subsequent	ADJ
ftr-474	673	35	transfer	transfer	NOUN
ftr-474	673	36	of	of	ADP
ftr-474	673	37	a	a	DET
ftr-474	673	38	nonqualified	nonqualified	ADJ
ftr-474	673	39	interest	interest	NOUN
ftr-474	673	40	that	that	PRON
ftr-474	673	41	was	be	AUX
ftr-474	673	42	valued	value	VERB
ftr-474	673	43	under	under	ADP
ftr-474	673	44	the	the	DET
ftr-474	673	45	special	special	ADJ
ftr-474	673	46	rules	rule	NOUN
ftr-474	673	47	in	in	ADP
ftr-474	673	48	the	the	DET
ftr-474	673	49	initial	initial	ADJ
ftr-474	673	50	transfer	transfer	NOUN
ftr-474	673	51	(	(	PUNCT
ftr-474	673	52	a	a	DET
ftr-474	673	53	"	"	PUNCT
ftr-474	673	54	section	section	NOUN
ftr-474	673	55	2702	2702	NUM
ftr-474	673	56	interest").es	interest").es	PROPN
ftr-474	673	57	in	in	ADP
ftr-474	673	58	general	general	ADJ
ftr-474	673	59	,	,	PUNCT
ftr-474	673	60	the	the	DET
ftr-474	673	61	adjustment	adjustment	NOUN
ftr-474	673	62	105	105	NUM
ftr-474	673	63	.	.	PUNCT
ftr-474	674	1	cf	cf	X
ftr-474	674	2	.	.	PUNCT
ftr-474	675	1	rev	rev	PROPN
ftr-474	675	2	.	.	PUNCT
ftr-474	676	1	rul	rul	PROPN
ftr-474	676	2	.	.	PUNCT
ftr-474	677	1	79	79	NUM
ftr-474	677	2	-	-	SYM
ftr-474	677	3	421	421	NUM
ftr-474	677	4	,	,	PUNCT
ftr-474	677	5	1979	1979	NUM
ftr-474	677	6	-	-	SYM
ftr-474	677	7	2	2	NUM
ftr-474	677	8	c.b	c.b	PROPN
ftr-474	677	9	.	.	PROPN
ftr-474	677	10	347	347	NUM
ftr-474	677	11	;	;	PUNCT
ftr-474	677	12	see	see	VERB
ftr-474	677	13	supra	supra	PROPN
ftr-474	677	14	note	note	PROPN
ftr-474	677	15	61	61	NUM
ftr-474	677	16	.	.	PUNCT
ftr-474	677	17	106	106	NUM
ftr-474	677	18	.	.	PUNCT
ftr-474	678	1	regs	regs	PROPN
ftr-474	678	2	.	.	PUNCT
ftr-474	679	1	§	§	PROPN
ftr-474	679	2	25.2702	25.2702	NUM
ftr-474	679	3	-	-	SYM
ftr-474	679	4	6	6	NUM
ftr-474	679	5	.	.	PUNCT
ftr-474	680	1	in	in	ADP
ftr-474	680	2	contrast	contrast	NOUN
ftr-474	680	3	to	to	ADP
ftr-474	680	4	§	§	PROPN
ftr-474	680	5	2701	2701	NUM
ftr-474	680	6	,	,	PUNCT
ftr-474	680	7	the	the	DET
ftr-474	680	8	statutory	statutory	ADJ
ftr-474	680	9	language	language	NOUN
ftr-474	680	10	of	of	ADP
ftr-474	680	11	§	§	PROPN
ftr-474	680	12	2702	2702	NUM
ftr-474	680	13	does	do	AUX
ftr-474	680	14	not	not	PART
ftr-474	680	15	expressly	expressly	ADV
ftr-474	680	16	provide	provide	VERB
ftr-474	680	17	for	for	ADP
ftr-474	680	18	an	an	DET
ftr-474	680	19	adjustment	adjustment	NOUN
ftr-474	680	20	.	.	PUNCT
ftr-474	681	1	cf	cf	NOUN
ftr-474	681	2	.	.	PUNCT
ftr-474	682	1	irc	irc	PROPN
ftr-474	682	2	§	§	PROPN
ftr-474	682	3	2701(e)(6	2701(e)(6	NUM
ftr-474	682	4	)	)	PUNCT
ftr-474	682	5	.	.	PUNCT
ftr-474	683	1	thus	thus	ADV
ftr-474	683	2	,	,	PUNCT
ftr-474	683	3	in	in	ADP
ftr-474	683	4	providing	provide	VERB
ftr-474	683	5	the	the	DET
ftr-474	683	6	adjustment	adjustment	NOUN
ftr-474	683	7	,	,	PUNCT
ftr-474	683	8	the	the	DET
ftr-474	683	9	treasury	treasury	NOUN
ftr-474	683	10	has	have	AUX
ftr-474	683	11	exercised	exercise	VERB
ftr-474	683	12	its	its	PRON
ftr-474	683	13	general	general	ADJ
ftr-474	683	14	regulatory	regulatory	ADJ
ftr-474	683	15	authority	authority	NOUN
ftr-474	683	16	.	.	PUNCT
ftr-474	684	1	see	see	VERB
ftr-474	684	2	i.r.s	i.r.s	PROPN
ftr-474	684	3	.	.	PUNCT
ftr-474	685	1	notice	notice	VERB
ftr-474	685	2	ps30	ps30	PROPN
ftr-474	685	3	-	-	PUNCT
ftr-474	685	4	91	91	NUM
ftr-474	685	5	,	,	PUNCT
ftr-474	685	6	1991	1991	NUM
ftr-474	685	7	-	-	SYM
ftr-474	685	8	2	2	NUM
ftr-474	685	9	c.b	c.b	PROPN
ftr-474	685	10	.	.	PROPN
ftr-474	685	11	1118	1118	NUM
ftr-474	685	12	,	,	PUNCT
ftr-474	685	13	1120	1120	NUM
ftr-474	685	14	.	.	PUNCT
ftr-474	686	1	107	107	NUM
ftr-474	686	2	.	.	PUNCT
ftr-474	687	1	for	for	ADP
ftr-474	687	2	convenience	convenience	NOUN
ftr-474	687	3	,	,	PUNCT
ftr-474	687	4	this	this	DET
ftr-474	687	5	article	article	NOUN
ftr-474	687	6	uses	use	VERB
ftr-474	687	7	the	the	DET
ftr-474	687	8	term	term	NOUN
ftr-474	687	9	"	"	PUNCT
ftr-474	687	10	cumulative	cumulative	ADJ
ftr-474	687	11	taxable	taxable	ADJ
ftr-474	687	12	gifts	gift	NOUN
ftr-474	687	13	"	"	PUNCT
ftr-474	687	14	to	to	PART
ftr-474	687	15	mean	mean	VERB
ftr-474	687	16	the	the	DET
ftr-474	687	17	aggregate	aggregate	ADJ
ftr-474	687	18	sum	sum	NOUN
ftr-474	687	19	of	of	ADP
ftr-474	687	20	taxable	taxable	ADJ
ftr-474	687	21	gifts	gift	NOUN
ftr-474	687	22	under	under	ADP
ftr-474	687	23	§	§	PROPN
ftr-474	687	24	2502(a	2502(a	NOUN
ftr-474	687	25	)	)	PUNCT
ftr-474	687	26	or	or	CCONJ
ftr-474	687	27	the	the	DET
ftr-474	687	28	amount	amount	NOUN
ftr-474	687	29	of	of	ADP
ftr-474	687	30	adjusted	adjust	VERB
ftr-474	687	31	taxable	taxable	ADJ
ftr-474	687	32	gifts	gift	NOUN
ftr-474	687	33	under	under	ADP
ftr-474	687	34	§	§	PROPN
ftr-474	687	35	2001(b	2001(b	NUM
ftr-474	687	36	)	)	PUNCT
ftr-474	687	37	,	,	PUNCT
ftr-474	687	38	as	as	ADP
ftr-474	687	39	appropriate	appropriate	ADJ
ftr-474	687	40	.	.	PUNCT
ftr-474	688	1	108	108	NUM
ftr-474	688	2	.	.	PUNCT
ftr-474	688	3	regs	reg	NOUN
ftr-474	688	4	.	.	PUNCT
ftr-474	689	1	§	§	PROPN
ftr-474	689	2	25.2702	25.2702	NUM
ftr-474	689	3	-	-	SYM
ftr-474	689	4	6(a)(1	6(a)(1	NUM
ftr-474	689	5	)	)	PUNCT
ftr-474	689	6	,	,	PUNCT
ftr-474	689	7	(	(	PUNCT
ftr-474	689	8	2	2	NUM
ftr-474	689	9	)	)	PUNCT
ftr-474	689	10	.	.	PUNCT
ftr-474	690	1	the	the	DET
ftr-474	690	2	regulations	regulation	NOUN
ftr-474	690	3	properly	properly	ADV
ftr-474	690	4	provide	provide	VERB
ftr-474	690	5	no	no	DET
ftr-474	690	6	adjustment	adjustment	NOUN
ftr-474	690	7	upon	upon	SCONJ
ftr-474	690	8	a	a	DET
ftr-474	690	9	subsequent	subsequent	ADJ
ftr-474	690	10	transfer	transfer	NOUN
ftr-474	690	11	of	of	ADP
ftr-474	690	12	a	a	DET
ftr-474	690	13	retained	retain	VERB
ftr-474	690	14	qualified	qualified	ADJ
ftr-474	690	15	interest	interest	NOUN
ftr-474	690	16	.	.	PUNCT
ftr-474	691	1	since	since	SCONJ
ftr-474	691	2	a	a	DET
ftr-474	691	3	qualified	qualified	ADJ
ftr-474	691	4	interest	interest	NOUN
ftr-474	691	5	is	be	AUX
ftr-474	691	6	valued	value	VERB
ftr-474	691	7	under	under	ADP
ftr-474	691	8	the	the	DET
ftr-474	691	9	tables	table	NOUN
ftr-474	691	10	in	in	ADP
ftr-474	691	11	the	the	DET
ftr-474	691	12	initial	initial	ADJ
ftr-474	691	13	transfer	transfer	NOUN
ftr-474	691	14	even	even	ADV
ftr-474	691	15	under	under	ADP
ftr-474	691	16	§	§	PROPN
ftr-474	691	17	2702	2702	NUM
ftr-474	691	18	.	.	PUNCT
ftr-474	692	1	the	the	DET
ftr-474	692	2	special	special	ADJ
ftr-474	692	3	rules	rule	NOUN
ftr-474	692	4	create	create	VERB
ftr-474	692	5	no	no	DET
ftr-474	692	6	risk	risk	NOUN
ftr-474	692	7	of	of	ADP
ftr-474	692	8	19941	19941	NUM
ftr-474	692	9	florida	florida	PROPN
ftr-474	692	10	tax	tax	NOUN
ftr-474	692	11	review	review	NOUN
ftr-474	692	12	is	be	AUX
ftr-474	692	13	available	available	ADJ
ftr-474	692	14	only	only	ADV
ftr-474	692	15	with	with	ADP
ftr-474	692	16	respect	respect	NOUN
ftr-474	692	17	to	to	ADP
ftr-474	692	18	a	a	DET
ftr-474	692	19	section	section	NOUN
ftr-474	692	20	2702	2702	NUM
ftr-474	692	21	interest	interest	NOUN
ftr-474	692	22	that	that	PRON
ftr-474	692	23	was	be	AUX
ftr-474	692	24	held	hold	VERB
ftr-474	692	25	by	by	ADP
ftr-474	692	26	the	the	DET
ftr-474	692	27	donor	donor	NOUN
ftr-474	692	28	at	at	ADP
ftr-474	692	29	the	the	DET
ftr-474	692	30	time	time	NOUN
ftr-474	692	31	of	of	ADP
ftr-474	692	32	the	the	DET
ftr-474	692	33	initial	initial	ADJ
ftr-474	692	34	transfer	transfer	NOUN
ftr-474	692	35	.	.	PUNCT
ftr-474	693	1	"	"	PUNCT
ftr-474	693	2	°	°	CCONJ
ftr-474	693	3	moreover	moreover	ADV
ftr-474	693	4	,	,	PUNCT
ftr-474	693	5	the	the	DET
ftr-474	693	6	adjustment	adjustment	NOUN
ftr-474	693	7	becomes	become	VERB
ftr-474	693	8	available	available	ADJ
ftr-474	693	9	only	only	ADV
ftr-474	693	10	when	when	SCONJ
ftr-474	693	11	the	the	DET
ftr-474	693	12	donor	donor	NOUN
ftr-474	693	13	makes	make	VERB
ftr-474	693	14	a	a	DET
ftr-474	693	15	subsequent	subsequent	ADJ
ftr-474	693	16	transfer	transfer	NOUN
ftr-474	693	17	of	of	ADP
ftr-474	693	18	the	the	DET
ftr-474	693	19	section	section	NOUN
ftr-474	693	20	2702	2702	NUM
ftr-474	693	21	interest	interest	NOUN
ftr-474	693	22	during	during	ADP
ftr-474	693	23	life	life	NOUN
ftr-474	693	24	or	or	CCONJ
ftr-474	693	25	at	at	ADP
ftr-474	693	26	death	death	NOUN
ftr-474	693	27	;	;	PUNCT
ftr-474	693	28	if	if	SCONJ
ftr-474	693	29	the	the	DET
ftr-474	693	30	donor	donor	NOUN
ftr-474	693	31	simply	simply	ADV
ftr-474	693	32	retains	retain	VERB
ftr-474	693	33	the	the	DET
ftr-474	693	34	interest	interest	NOUN
ftr-474	693	35	until	until	SCONJ
ftr-474	693	36	it	it	PRON
ftr-474	693	37	expires	expire	VERB
ftr-474	693	38	,	,	PUNCT
ftr-474	693	39	the	the	DET
ftr-474	693	40	adjustment	adjustment	NOUN
ftr-474	693	41	is	be	AUX
ftr-474	693	42	lost	lose	VERB
ftr-474	693	43	.	.	PUNCT
ftr-474	694	1	"	"	PUNCT
ftr-474	694	2	'	'	PUNCT
ftr-474	694	3	the	the	DET
ftr-474	694	4	regulations	regulation	NOUN
ftr-474	694	5	limit	limit	VERB
ftr-474	694	6	the	the	DET
ftr-474	694	7	amount	amount	NOUN
ftr-474	694	8	of	of	ADP
ftr-474	694	9	the	the	DET
ftr-474	694	10	adjustment	adjustment	NOUN
ftr-474	694	11	to	to	PART
ftr-474	694	12	ensure	ensure	VERB
ftr-474	694	13	that	that	SCONJ
ftr-474	694	14	the	the	DET
ftr-474	694	15	amount	amount	NOUN
ftr-474	694	16	ultimately	ultimately	ADV
ftr-474	694	17	included	include	VERB
ftr-474	694	18	in	in	ADP
ftr-474	694	19	the	the	DET
ftr-474	694	20	transfer	transfer	NOUN
ftr-474	694	21	tax	tax	NOUN
ftr-474	694	22	base	base	NOUN
ftr-474	694	23	on	on	ADP
ftr-474	694	24	account	account	NOUN
ftr-474	694	25	of	of	ADP
ftr-474	694	26	the	the	DET
ftr-474	694	27	section	section	NOUN
ftr-474	694	28	2702	2702	NUM
ftr-474	694	29	interest	interest	NOUN
ftr-474	694	30	is	be	AUX
ftr-474	694	31	at	at	ADP
ftr-474	694	32	least	least	ADJ
ftr-474	694	33	equal	equal	ADJ
ftr-474	694	34	to	to	ADP
ftr-474	694	35	the	the	DET
ftr-474	694	36	value	value	NOUN
ftr-474	694	37	of	of	ADP
ftr-474	694	38	that	that	DET
ftr-474	694	39	interest	interest	NOUN
ftr-474	694	40	(	(	PUNCT
ftr-474	694	41	determined	determine	VERB
ftr-474	694	42	under	under	ADP
ftr-474	694	43	general	general	ADJ
ftr-474	694	44	principles	principle	NOUN
ftr-474	694	45	)	)	PUNCT
ftr-474	694	46	at	at	ADP
ftr-474	694	47	the	the	DET
ftr-474	694	48	time	time	NOUN
ftr-474	694	49	of	of	ADP
ftr-474	694	50	the	the	DET
ftr-474	694	51	initial	initial	ADJ
ftr-474	694	52	transfer	transfer	NOUN
ftr-474	694	53	.	.	PUNCT
ftr-474	695	1	"	"	PUNCT
ftr-474	695	2	'	'	PUNCT
ftr-474	695	3	predictably	predictably	ADV
ftr-474	695	4	,	,	PUNCT
ftr-474	695	5	the	the	DET
ftr-474	695	6	adjustment	adjustment	NOUN
ftr-474	695	7	raises	raise	VERB
ftr-474	695	8	several	several	ADJ
ftr-474	695	9	technical	technical	ADJ
ftr-474	695	10	and	and	CCONJ
ftr-474	695	11	policy	policy	NOUN
ftr-474	695	12	issues	issue	NOUN
ftr-474	695	13	.	.	PUNCT
ftr-474	696	1	1	1	X
ftr-474	696	2	.	.	X
ftr-474	696	3	amount	amount	NOUN
ftr-474	696	4	of	of	ADP
ftr-474	696	5	adjustment.-the	adjustment.-the	DET
ftr-474	696	6	regulations	regulation	NOUN
ftr-474	696	7	limit	limit	VERB
ftr-474	696	8	the	the	DET
ftr-474	696	9	adjustment	adjustment	NOUN
ftr-474	696	10	to	to	ADP
ftr-474	696	11	the	the	DET
ftr-474	696	12	lesser	less	ADJ
ftr-474	696	13	of	of	ADP
ftr-474	696	14	(	(	PUNCT
ftr-474	696	15	1	1	X
ftr-474	696	16	)	)	PUNCT
ftr-474	696	17	the	the	DET
ftr-474	696	18	increase	increase	NOUN
ftr-474	696	19	in	in	ADP
ftr-474	696	20	taxable	taxable	ADJ
ftr-474	696	21	gifts	gift	NOUN
ftr-474	696	22	resulting	result	VERB
ftr-474	696	23	from	from	ADP
ftr-474	696	24	applying	apply	VERB
ftr-474	696	25	the	the	DET
ftr-474	696	26	special	special	ADJ
ftr-474	696	27	rules	rule	NOUN
ftr-474	696	28	to	to	PART
ftr-474	696	29	value	value	VERB
ftr-474	696	30	the	the	DET
ftr-474	696	31	section	section	NOUN
ftr-474	696	32	2702	2702	NUM
ftr-474	696	33	interest	interest	NOUN
ftr-474	696	34	in	in	ADP
ftr-474	696	35	the	the	DET
ftr-474	696	36	initial	initial	ADJ
ftr-474	696	37	transfer	transfer	NOUN
ftr-474	696	38	(	(	PUNCT
ftr-474	696	39	the	the	DET
ftr-474	696	40	"	"	PUNCT
ftr-474	696	41	first	first	ADJ
ftr-474	696	42	limitation	limitation	NOUN
ftr-474	696	43	"	"	PUNCT
ftr-474	696	44	)	)	PUNCT
ftr-474	696	45	or	or	CCONJ
ftr-474	696	46	(	(	PUNCT
ftr-474	696	47	2	2	X
ftr-474	696	48	)	)	PUNCT
ftr-474	696	49	the	the	DET
ftr-474	696	50	increase	increase	NOUN
ftr-474	696	51	in	in	ADP
ftr-474	696	52	taxable	taxable	ADJ
ftr-474	696	53	gifts	gift	NOUN
ftr-474	696	54	or	or	CCONJ
ftr-474	696	55	gross	gross	ADJ
ftr-474	696	56	estate	estate	NOUN
ftr-474	696	57	resulting	result	VERB
ftr-474	696	58	from	from	ADP
ftr-474	696	59	the	the	DET
ftr-474	696	60	subsequent	subsequent	ADJ
ftr-474	696	61	transfer	transfer	NOUN
ftr-474	696	62	of	of	ADP
ftr-474	696	63	the	the	DET
ftr-474	696	64	section	section	NOUN
ftr-474	696	65	2702	2702	NUM
ftr-474	696	66	interest	interest	NOUN
ftr-474	696	67	(	(	PUNCT
ftr-474	696	68	the	the	DET
ftr-474	696	69	"	"	PUNCT
ftr-474	696	70	second	second	ADJ
ftr-474	696	71	limitation").1	limitation").1	ADJ
ftr-474	696	72	12	12	NUM
ftr-474	696	73	the	the	DET
ftr-474	696	74	first	first	ADJ
ftr-474	696	75	limitation	limitation	NOUN
ftr-474	696	76	is	be	AUX
ftr-474	696	77	the	the	DET
ftr-474	696	78	difference	difference	NOUN
ftr-474	696	79	,	,	PUNCT
ftr-474	696	80	at	at	ADP
ftr-474	696	81	the	the	DET
ftr-474	696	82	time	time	NOUN
ftr-474	696	83	of	of	ADP
ftr-474	696	84	the	the	DET
ftr-474	696	85	initial	initial	ADJ
ftr-474	696	86	transfer	transfer	NOUN
ftr-474	696	87	,	,	PUNCT
ftr-474	696	88	between	between	ADP
ftr-474	696	89	the	the	DET
ftr-474	696	90	value	value	NOUN
ftr-474	696	91	of	of	ADP
ftr-474	696	92	the	the	DET
ftr-474	696	93	section	section	NOUN
ftr-474	696	94	2702	2702	NUM
ftr-474	696	95	interest	interest	NOUN
ftr-474	696	96	determined	determine	VERB
ftr-474	696	97	without	without	ADP
ftr-474	696	98	regard	regard	NOUN
ftr-474	696	99	to	to	ADP
ftr-474	696	100	the	the	DET
ftr-474	696	101	special	special	ADJ
ftr-474	696	102	rules	rule	NOUN
ftr-474	696	103	and	and	CCONJ
ftr-474	696	104	the	the	DET
ftr-474	696	105	value	value	NOUN
ftr-474	696	106	of	of	ADP
ftr-474	696	107	the	the	DET
ftr-474	696	108	same	same	ADJ
ftr-474	696	109	interest	interest	NOUN
ftr-474	696	110	under	under	ADP
ftr-474	696	111	the	the	DET
ftr-474	696	112	special	special	ADJ
ftr-474	696	113	rules	rule	NOUN
ftr-474	696	114	.	.	PUNCT
ftr-474	697	1	13	13	NUM
ftr-474	697	2	typically	typically	ADV
ftr-474	697	3	,	,	PUNCT
ftr-474	697	4	the	the	DET
ftr-474	697	5	section	section	NOUN
ftr-474	697	6	2702	2702	NUM
ftr-474	697	7	interest	interest	NOUN
ftr-474	697	8	was	be	AUX
ftr-474	697	9	valued	value	VERB
ftr-474	697	10	at	at	ADP
ftr-474	697	11	zero	zero	NUM
ftr-474	697	12	in	in	ADP
ftr-474	697	13	the	the	DET
ftr-474	697	14	initial	initial	ADJ
ftr-474	697	15	transfer	transfer	NOUN
ftr-474	697	16	,	,	PUNCT
ftr-474	697	17	and	and	CCONJ
ftr-474	697	18	the	the	DET
ftr-474	697	19	first	first	ADJ
ftr-474	697	20	limitation	limitation	NOUN
ftr-474	697	21	is	be	AUX
ftr-474	697	22	accordingly	accordingly	ADV
ftr-474	697	23	equal	equal	ADJ
ftr-474	697	24	to	to	ADP
ftr-474	697	25	the	the	DET
ftr-474	697	26	value	value	NOUN
ftr-474	697	27	of	of	ADP
ftr-474	697	28	the	the	DET
ftr-474	697	29	section	section	NOUN
ftr-474	697	30	2702	2702	NUM
ftr-474	697	31	interest	interest	NOUN
ftr-474	697	32	at	at	ADP
ftr-474	697	33	the	the	DET
ftr-474	697	34	time	time	NOUN
ftr-474	697	35	of	of	ADP
ftr-474	697	36	the	the	DET
ftr-474	697	37	initial	initial	ADJ
ftr-474	697	38	transfer	transfer	NOUN
ftr-474	697	39	determined	determine	VERB
ftr-474	697	40	without	without	ADP
ftr-474	697	41	regard	regard	NOUN
ftr-474	697	42	to	to	ADP
ftr-474	697	43	the	the	DET
ftr-474	697	44	special	special	ADJ
ftr-474	697	45	rules	rule	NOUN
ftr-474	697	46	.	.	PUNCT
ftr-474	697	47	"	"	PUNCT
ftr-474	698	1	4	4	NUM
ftr-474	698	2	assume	assume	VERB
ftr-474	698	3	that	that	SCONJ
ftr-474	698	4	a	a	DET
ftr-474	698	5	transfers	transfer	NOUN
ftr-474	698	6	property	property	NOUN
ftr-474	698	7	worth	worth	ADJ
ftr-474	698	8	$	$	SYM
ftr-474	698	9	100,000	100,000	NUM
ftr-474	698	10	in	in	ADP
ftr-474	698	11	trust	trust	NOUN
ftr-474	698	12	to	to	PART
ftr-474	698	13	pay	pay	VERB
ftr-474	698	14	income	income	NOUN
ftr-474	698	15	to	to	ADP
ftr-474	698	16	herself	herself	PRON
ftr-474	698	17	for	for	ADP
ftr-474	698	18	15	15	NUM
ftr-474	698	19	years	year	NOUN
ftr-474	698	20	with	with	ADP
ftr-474	698	21	remainder	remainder	NOUN
ftr-474	698	22	to	to	ADP
ftr-474	698	23	her	her	PRON
ftr-474	698	24	child	child	NOUN
ftr-474	698	25	c	c	PROPN
ftr-474	698	26	or	or	CCONJ
ftr-474	698	27	c	c	PROPN
ftr-474	698	28	's	's	PART
ftr-474	698	29	estate	estate	NOUN
ftr-474	698	30	.	.	PUNCT
ftr-474	699	1	under	under	ADP
ftr-474	699	2	the	the	DET
ftr-474	699	3	tables	table	NOUN
ftr-474	699	4	,	,	PUNCT
ftr-474	699	5	assuming	assume	VERB
ftr-474	699	6	a	a	DET
ftr-474	699	7	10	10	NUM
ftr-474	699	8	%	%	NOUN
ftr-474	699	9	discount	discount	NOUN
ftr-474	699	10	rate	rate	NOUN
ftr-474	699	11	,	,	PUNCT
ftr-474	699	12	the	the	DET
ftr-474	699	13	value	value	NOUN
ftr-474	699	14	of	of	ADP
ftr-474	699	15	a	a	DET
ftr-474	699	16	's	's	PART
ftr-474	699	17	retained	retain	VERB
ftr-474	699	18	income	income	NOUN
ftr-474	699	19	interest	interest	NOUN
ftr-474	699	20	is	be	AUX
ftr-474	699	21	$	$	SYM
ftr-474	699	22	76,061	76,061	NUM
ftr-474	699	23	,	,	PUNCT
ftr-474	699	24	"	"	PUNCT
ftr-474	699	25	'	'	PUNCT
ftr-474	699	26	but	but	CCONJ
ftr-474	699	27	its	its	PRON
ftr-474	699	28	value	value	NOUN
ftr-474	699	29	under	under	ADP
ftr-474	699	30	the	the	DET
ftr-474	699	31	double	double	ADJ
ftr-474	699	32	taxation	taxation	NOUN
ftr-474	699	33	,	,	PUNCT
ftr-474	699	34	and	and	CCONJ
ftr-474	699	35	there	there	PRON
ftr-474	699	36	is	be	VERB
ftr-474	699	37	no	no	DET
ftr-474	699	38	need	need	NOUN
ftr-474	699	39	for	for	ADP
ftr-474	699	40	a	a	DET
ftr-474	699	41	corrective	corrective	ADJ
ftr-474	699	42	adjustment	adjustment	NOUN
ftr-474	699	43	.	.	PUNCT
ftr-474	700	1	for	for	ADP
ftr-474	700	2	similar	similar	ADJ
ftr-474	700	3	reasons	reason	NOUN
ftr-474	700	4	,	,	PUNCT
ftr-474	700	5	the	the	DET
ftr-474	700	6	regulations	regulation	NOUN
ftr-474	700	7	provide	provide	VERB
ftr-474	700	8	no	no	DET
ftr-474	700	9	adjustment	adjustment	NOUN
ftr-474	700	10	with	with	ADP
ftr-474	700	11	respect	respect	NOUN
ftr-474	700	12	to	to	ADP
ftr-474	700	13	retained	retain	VERB
ftr-474	700	14	interests	interest	NOUN
ftr-474	700	15	that	that	PRON
ftr-474	700	16	were	be	AUX
ftr-474	700	17	not	not	PART
ftr-474	700	18	valued	value	VERB
ftr-474	700	19	under	under	ADP
ftr-474	700	20	the	the	DET
ftr-474	700	21	special	special	ADJ
ftr-474	700	22	rules	rule	NOUN
ftr-474	700	23	in	in	ADP
ftr-474	700	24	the	the	DET
ftr-474	700	25	initial	initial	ADJ
ftr-474	700	26	transfer	transfer	NOUN
ftr-474	700	27	.	.	PUNCT
ftr-474	701	1	109	109	NUM
ftr-474	701	2	.	.	PUNCT
ftr-474	702	1	on	on	ADP
ftr-474	702	2	the	the	DET
ftr-474	702	3	unavailability	unavailability	NOUN
ftr-474	702	4	of	of	ADP
ftr-474	702	5	the	the	DET
ftr-474	702	6	adjustment	adjustment	NOUN
ftr-474	702	7	with	with	ADP
ftr-474	702	8	respect	respect	NOUN
ftr-474	702	9	to	to	ADP
ftr-474	702	10	interests	interest	NOUN
ftr-474	702	11	held	hold	VERB
ftr-474	702	12	by	by	ADP
ftr-474	702	13	applicable	applicable	ADJ
ftr-474	702	14	family	family	NOUN
ftr-474	702	15	members	member	NOUN
ftr-474	702	16	,	,	PUNCT
ftr-474	702	17	see	see	VERB
ftr-474	702	18	infra	infra	NOUN
ftr-474	702	19	notes	note	VERB
ftr-474	702	20	138	138	NUM
ftr-474	702	21	-	-	SYM
ftr-474	702	22	44	44	NUM
ftr-474	702	23	and	and	CCONJ
ftr-474	702	24	accompanying	accompany	VERB
ftr-474	702	25	text	text	NOUN
ftr-474	702	26	.	.	PUNCT
ftr-474	703	1	110	110	NUM
ftr-474	703	2	.	.	PUNCT
ftr-474	703	3	see	see	VERB
ftr-474	703	4	regs	reg	NOUN
ftr-474	703	5	.	.	PUNCT
ftr-474	704	1	§	§	PROPN
ftr-474	704	2	25.2702	25.2702	NUM
ftr-474	704	3	-	-	SYM
ftr-474	704	4	6(a)(1	6(a)(1	NUM
ftr-474	704	5	)	)	PUNCT
ftr-474	704	6	,	,	PUNCT
ftr-474	704	7	(	(	PUNCT
ftr-474	704	8	2	2	NUM
ftr-474	704	9	)	)	PUNCT
ftr-474	704	10	.	.	PUNCT
ftr-474	705	1	111	111	NUM
ftr-474	705	2	.	.	PUNCT
ftr-474	706	1	for	for	ADP
ftr-474	706	2	a	a	DET
ftr-474	706	3	discussion	discussion	NOUN
ftr-474	706	4	of	of	ADP
ftr-474	706	5	the	the	DET
ftr-474	706	6	amount	amount	NOUN
ftr-474	706	7	of	of	ADP
ftr-474	706	8	the	the	DET
ftr-474	706	9	adjustment	adjustment	NOUN
ftr-474	706	10	,	,	PUNCT
ftr-474	706	11	see	see	VERB
ftr-474	706	12	infra	infra	NOUN
ftr-474	706	13	notes	note	VERB
ftr-474	706	14	112	112	NUM
ftr-474	706	15	-	-	SYM
ftr-474	706	16	28	28	NUM
ftr-474	706	17	and	and	CCONJ
ftr-474	706	18	accompanying	accompany	VERB
ftr-474	706	19	text	text	NOUN
ftr-474	706	20	.	.	PUNCT
ftr-474	707	1	112	112	NUM
ftr-474	707	2	.	.	PUNCT
ftr-474	708	1	see	see	VERB
ftr-474	708	2	regs	reg	NOUN
ftr-474	708	3	.	.	PUNCT
ftr-474	709	1	§	§	PROPN
ftr-474	709	2	25.2702	25.2702	NUM
ftr-474	709	3	-	-	PUNCT
ftr-474	709	4	6(b)(1	6(b)(1	NUM
ftr-474	709	5	)	)	PUNCT
ftr-474	709	6	.	.	PUNCT
ftr-474	710	1	113	113	NUM
ftr-474	710	2	.	.	PUNCT
ftr-474	711	1	under	under	ADP
ftr-474	711	2	the	the	DET
ftr-474	711	3	subtraction	subtraction	NOUN
ftr-474	711	4	method	method	NOUN
ftr-474	711	5	adopted	adopt	VERB
ftr-474	711	6	by	by	ADP
ftr-474	711	7	the	the	DET
ftr-474	711	8	§	§	PROPN
ftr-474	711	9	2702	2702	NUM
ftr-474	711	10	regulations	regulation	NOUN
ftr-474	711	11	,	,	PUNCT
ftr-474	711	12	any	any	DET
ftr-474	711	13	value	value	NOUN
ftr-474	711	14	denied	deny	VERB
ftr-474	711	15	to	to	ADP
ftr-474	711	16	the	the	DET
ftr-474	711	17	§	§	PROPN
ftr-474	711	18	2702	2702	NUM
ftr-474	711	19	interest	interest	NOUN
ftr-474	711	20	by	by	ADP
ftr-474	711	21	the	the	DET
ftr-474	711	22	special	special	ADJ
ftr-474	711	23	rules	rule	NOUN
ftr-474	711	24	automatically	automatically	ADV
ftr-474	711	25	increases	increase	VERB
ftr-474	711	26	the	the	DET
ftr-474	711	27	amount	amount	NOUN
ftr-474	711	28	of	of	ADP
ftr-474	711	29	the	the	DET
ftr-474	711	30	donor	donor	NOUN
ftr-474	711	31	's	's	PART
ftr-474	711	32	gift	gift	NOUN
ftr-474	711	33	.	.	PUNCT
ftr-474	712	1	114	114	NUM
ftr-474	712	2	.	.	PUNCT
ftr-474	713	1	the	the	DET
ftr-474	713	2	only	only	ADJ
ftr-474	713	3	situation	situation	NOUN
ftr-474	713	4	in	in	ADP
ftr-474	713	5	which	which	PRON
ftr-474	713	6	the	the	DET
ftr-474	713	7	special	special	ADJ
ftr-474	713	8	rules	rule	NOUN
ftr-474	713	9	accord	accord	VERB
ftr-474	713	10	positive	positive	ADJ
ftr-474	713	11	value	value	NOUN
ftr-474	713	12	to	to	ADP
ftr-474	713	13	a	a	DET
ftr-474	713	14	§	§	PROPN
ftr-474	713	15	2702	2702	NUM
ftr-474	713	16	interest	interest	NOUN
ftr-474	713	17	involves	involve	VERB
ftr-474	713	18	certain	certain	ADJ
ftr-474	713	19	tangible	tangible	ADJ
ftr-474	713	20	,	,	PUNCT
ftr-474	713	21	nondepreciable	nondepreciable	ADJ
ftr-474	713	22	property	property	NOUN
ftr-474	713	23	.	.	PUNCT
ftr-474	714	1	see	see	VERB
ftr-474	714	2	supra	supra	PROPN
ftr-474	714	3	note	note	PROPN
ftr-474	714	4	84	84	NUM
ftr-474	714	5	.	.	PUNCT
ftr-474	715	1	a	a	DET
ftr-474	715	2	conversion	conversion	NOUN
ftr-474	715	3	of	of	ADP
ftr-474	715	4	the	the	DET
ftr-474	715	5	property	property	NOUN
ftr-474	715	6	during	during	ADP
ftr-474	715	7	the	the	DET
ftr-474	715	8	term	term	NOUN
ftr-474	715	9	may	may	AUX
ftr-474	715	10	trigger	trigger	VERB
ftr-474	715	11	a	a	DET
ftr-474	715	12	deemed	deem	VERB
ftr-474	715	13	gift	gift	NOUN
ftr-474	715	14	of	of	ADP
ftr-474	715	15	the	the	DET
ftr-474	715	16	unexpired	unexpired	ADJ
ftr-474	715	17	term	term	NOUN
ftr-474	715	18	interest	interest	NOUN
ftr-474	715	19	and	and	CCONJ
ftr-474	715	20	give	give	VERB
ftr-474	715	21	rise	rise	NOUN
ftr-474	715	22	to	to	ADP
ftr-474	715	23	an	an	DET
ftr-474	715	24	adjustment	adjustment	NOUN
ftr-474	715	25	under	under	ADP
ftr-474	715	26	the	the	DET
ftr-474	715	27	§	§	PROPN
ftr-474	715	28	2702	2702	NUM
ftr-474	715	29	regulations	regulation	NOUN
ftr-474	715	30	.	.	PUNCT
ftr-474	716	1	regs	reg	NOUN
ftr-474	716	2	.	.	PUNCT
ftr-474	717	1	§	§	PROPN
ftr-474	717	2	25.2702	25.2702	NUM
ftr-474	717	3	-	-	SYM
ftr-474	717	4	2(c)(4	2(c)(4	NUM
ftr-474	717	5	)	)	PUNCT
ftr-474	717	6	.	.	PUNCT
ftr-474	718	1	115	115	NUM
ftr-474	718	2	.	.	PUNCT
ftr-474	719	1	see	see	VERB
ftr-474	719	2	actuarial	actuarial	ADJ
ftr-474	719	3	values	value	NOUN
ftr-474	719	4	(	(	PUNCT
ftr-474	719	5	alpha	alpha	NOUN
ftr-474	719	6	)	)	PUNCT
ftr-474	719	7	,	,	PUNCT
ftr-474	719	8	supra	supra	PROPN
ftr-474	719	9	note	note	PROPN
ftr-474	719	10	17	17	NUM
ftr-474	719	11	,	,	PUNCT
ftr-474	719	12	at	at	ADP
ftr-474	719	13	table	table	NOUN
ftr-474	719	14	b.	b.	PROPN
ftr-474	720	1	[	[	X
ftr-474	720	2	vol	vol	X
ftr-474	720	3	2:3	2:3	NUM
ftr-474	720	4	rethinking	rethinking	ADJ
ftr-474	720	5	section	section	NOUN
ftr-474	720	6	2702	2702	NUM
ftr-474	720	7	special	special	ADJ
ftr-474	720	8	rules	rule	NOUN
ftr-474	720	9	is	be	AUX
ftr-474	720	10	zero	zero	NUM
ftr-474	720	11	.	.	PUNCT
ftr-474	721	1	any	any	DET
ftr-474	721	2	adjustment	adjustment	NOUN
ftr-474	721	3	allowed	allow	VERB
ftr-474	721	4	in	in	ADP
ftr-474	721	5	a	a	DET
ftr-474	721	6	subsequent	subsequent	ADJ
ftr-474	721	7	transfer	transfer	NOUN
ftr-474	721	8	can	can	AUX
ftr-474	721	9	not	not	PART
ftr-474	721	10	exceed	exceed	VERB
ftr-474	721	11	$	$	SYM
ftr-474	721	12	76,061	76,061	NUM
ftr-474	721	13	.	.	PUNCT
ftr-474	722	1	in	in	ADP
ftr-474	722	2	effect	effect	NOUN
ftr-474	722	3	,	,	PUNCT
ftr-474	722	4	the	the	DET
ftr-474	722	5	first	first	ADJ
ftr-474	722	6	limitation	limitation	NOUN
ftr-474	722	7	ensures	ensure	VERB
ftr-474	722	8	that	that	SCONJ
ftr-474	722	9	any	any	DET
ftr-474	722	10	appreciation	appreciation	NOUN
ftr-474	722	11	in	in	ADP
ftr-474	722	12	the	the	DET
ftr-474	722	13	section	section	NOUN
ftr-474	722	14	2702	2702	NUM
ftr-474	722	15	interest	interest	NOUN
ftr-474	722	16	subsequent	subsequent	ADJ
ftr-474	722	17	to	to	ADP
ftr-474	722	18	the	the	DET
ftr-474	722	19	initial	initial	ADJ
ftr-474	722	20	transfer	transfer	NOUN
ftr-474	722	21	is	be	AUX
ftr-474	722	22	included	include	VERB
ftr-474	722	23	in	in	ADP
ftr-474	722	24	the	the	DET
ftr-474	722	25	transfer	transfer	NOUN
ftr-474	722	26	tax	tax	NOUN
ftr-474	722	27	base	base	NOUN
ftr-474	722	28	.	.	PUNCT
ftr-474	723	1	the	the	DET
ftr-474	723	2	second	second	ADJ
ftr-474	723	3	limitation	limitation	NOUN
ftr-474	723	4	,	,	PUNCT
ftr-474	723	5	which	which	PRON
ftr-474	723	6	is	be	AUX
ftr-474	723	7	normally	normally	ADV
ftr-474	723	8	equal	equal	ADJ
ftr-474	723	9	to	to	ADP
ftr-474	723	10	the	the	DET
ftr-474	723	11	value	value	NOUN
ftr-474	723	12	of	of	ADP
ftr-474	723	13	the	the	DET
ftr-474	723	14	section	section	NOUN
ftr-474	723	15	2702	2702	NUM
ftr-474	723	16	interest	interest	NOUN
ftr-474	723	17	at	at	ADP
ftr-474	723	18	the	the	DET
ftr-474	723	19	time	time	NOUN
ftr-474	723	20	of	of	ADP
ftr-474	723	21	the	the	DET
ftr-474	723	22	subsequent	subsequent	ADJ
ftr-474	723	23	transfer	transfer	NOUN
ftr-474	723	24	,	,	PUNCT
ftr-474	723	25	ensures	ensure	VERB
ftr-474	723	26	that	that	SCONJ
ftr-474	723	27	any	any	DET
ftr-474	723	28	decline	decline	NOUN
ftr-474	723	29	in	in	ADP
ftr-474	723	30	the	the	DET
ftr-474	723	31	value	value	NOUN
ftr-474	723	32	of	of	ADP
ftr-474	723	33	the	the	DET
ftr-474	723	34	interest	interest	NOUN
ftr-474	723	35	subsequent	subsequent	ADJ
ftr-474	723	36	to	to	ADP
ftr-474	723	37	the	the	DET
ftr-474	723	38	initial	initial	ADJ
ftr-474	723	39	transfer	transfer	NOUN
ftr-474	723	40	does	do	AUX
ftr-474	723	41	not	not	PART
ftr-474	723	42	reduce	reduce	VERB
ftr-474	723	43	the	the	DET
ftr-474	723	44	amount	amount	NOUN
ftr-474	723	45	included	include	VERB
ftr-474	723	46	in	in	ADP
ftr-474	723	47	the	the	DET
ftr-474	723	48	donor	donor	NOUN
ftr-474	723	49	's	's	PART
ftr-474	723	50	gift	gift	NOUN
ftr-474	723	51	tax	tax	NOUN
ftr-474	723	52	base	base	NOUN
ftr-474	723	53	in	in	ADP
ftr-474	723	54	the	the	DET
ftr-474	723	55	initial	initial	ADJ
ftr-474	723	56	transfer	transfer	NOUN
ftr-474	723	57	.	.	PUNCT
ftr-474	724	1	thus	thus	ADV
ftr-474	724	2	,	,	PUNCT
ftr-474	724	3	in	in	ADP
ftr-474	724	4	the	the	DET
ftr-474	724	5	preceding	precede	VERB
ftr-474	724	6	example	example	NOUN
ftr-474	724	7	,	,	PUNCT
ftr-474	724	8	if	if	SCONJ
ftr-474	724	9	a	a	PRON
ftr-474	724	10	makes	make	VERB
ftr-474	724	11	a	a	DET
ftr-474	724	12	gift	gift	NOUN
ftr-474	724	13	of	of	ADP
ftr-474	724	14	her	her	PRON
ftr-474	724	15	retained	retain	VERB
ftr-474	724	16	income	income	NOUN
ftr-474	724	17	interest	interest	NOUN
ftr-474	724	18	two	two	NUM
ftr-474	724	19	years	year	NOUN
ftr-474	724	20	after	after	ADP
ftr-474	724	21	the	the	DET
ftr-474	724	22	initial	initial	ADJ
ftr-474	724	23	transfer	transfer	NOUN
ftr-474	724	24	when	when	SCONJ
ftr-474	724	25	the	the	DET
ftr-474	724	26	value	value	NOUN
ftr-474	724	27	of	of	ADP
ftr-474	724	28	the	the	DET
ftr-474	724	29	interest	interest	NOUN
ftr-474	724	30	(	(	PUNCT
ftr-474	724	31	determined	determine	VERB
ftr-474	724	32	under	under	ADP
ftr-474	724	33	the	the	DET
ftr-474	724	34	tables	table	NOUN
ftr-474	724	35	)	)	PUNCT
ftr-474	724	36	is	be	AUX
ftr-474	724	37	$	$	SYM
ftr-474	724	38	71,034,16	71,034,16	NUM
ftr-474	724	39	the	the	DET
ftr-474	724	40	adjustment	adjustment	NOUN
ftr-474	724	41	is	be	AUX
ftr-474	724	42	limited	limit	VERB
ftr-474	724	43	to	to	ADP
ftr-474	724	44	$	$	SYM
ftr-474	724	45	71,034	71,034	NUM
ftr-474	724	46	.	.	PUNCT
ftr-474	725	1	however	however	ADV
ftr-474	725	2	,	,	PUNCT
ftr-474	725	3	in	in	ADP
ftr-474	725	4	the	the	DET
ftr-474	725	5	case	case	NOUN
ftr-474	725	6	of	of	ADP
ftr-474	725	7	a	a	DET
ftr-474	725	8	lifetime	lifetime	NOUN
ftr-474	725	9	transfer	transfer	NOUN
ftr-474	725	10	that	that	PRON
ftr-474	725	11	is	be	AUX
ftr-474	725	12	not	not	PART
ftr-474	725	13	fully	fully	ADV
ftr-474	725	14	includable	includable	ADJ
ftr-474	725	15	in	in	ADP
ftr-474	725	16	taxable	taxable	ADJ
ftr-474	725	17	gifts	gift	NOUN
ftr-474	725	18	,	,	PUNCT
ftr-474	725	19	the	the	DET
ftr-474	725	20	adjustment	adjustment	NOUN
ftr-474	725	21	may	may	AUX
ftr-474	725	22	be	be	AUX
ftr-474	725	23	less	less	ADJ
ftr-474	725	24	than	than	ADP
ftr-474	725	25	the	the	DET
ftr-474	725	26	value	value	NOUN
ftr-474	725	27	of	of	ADP
ftr-474	725	28	the	the	DET
ftr-474	725	29	interest	interest	NOUN
ftr-474	725	30	at	at	ADP
ftr-474	725	31	the	the	DET
ftr-474	725	32	time	time	NOUN
ftr-474	725	33	of	of	ADP
ftr-474	725	34	the	the	DET
ftr-474	725	35	subsequent	subsequent	ADJ
ftr-474	725	36	transfer	transfer	NOUN
ftr-474	725	37	.	.	PUNCT
ftr-474	726	1	this	this	PRON
ftr-474	726	2	occurs	occur	VERB
ftr-474	726	3	,	,	PUNCT
ftr-474	726	4	for	for	ADP
ftr-474	726	5	example	example	NOUN
ftr-474	726	6	,	,	PUNCT
ftr-474	726	7	if	if	SCONJ
ftr-474	726	8	the	the	DET
ftr-474	726	9	subsequent	subsequent	ADJ
ftr-474	726	10	transfer	transfer	NOUN
ftr-474	726	11	qualifies	qualify	VERB
ftr-474	726	12	for	for	ADP
ftr-474	726	13	a	a	DET
ftr-474	726	14	marital	marital	ADJ
ftr-474	726	15	deduction	deduction	NOUN
ftr-474	726	16	"	"	PUNCT
ftr-474	726	17	7	7	NUM
ftr-474	726	18	or	or	CCONJ
ftr-474	726	19	(	(	PUNCT
ftr-474	726	20	in	in	ADP
ftr-474	726	21	some	some	DET
ftr-474	726	22	cases	case	NOUN
ftr-474	726	23	)	)	PUNCT
ftr-474	726	24	an	an	DET
ftr-474	726	25	annual	annual	ADJ
ftr-474	726	26	exclusion	exclusion	NOUN
ftr-474	726	27	.	.	PUNCT
ftr-474	726	28	'	'	PUNCT
ftr-474	727	1	s	s	VERB
ftr-474	727	2	the	the	DET
ftr-474	727	3	adjustment	adjustment	NOUN
ftr-474	727	4	may	may	AUX
ftr-474	727	5	also	also	ADV
ftr-474	727	6	be	be	AUX
ftr-474	727	7	reduced	reduce	VERB
ftr-474	727	8	in	in	ADP
ftr-474	727	9	the	the	DET
ftr-474	727	10	case	case	NOUN
ftr-474	727	11	of	of	ADP
ftr-474	727	12	a	a	DET
ftr-474	727	13	sale	sale	NOUN
ftr-474	727	14	or	or	CCONJ
ftr-474	727	15	exchange	exchange	NOUN
ftr-474	727	16	of	of	ADP
ftr-474	727	17	the	the	DET
ftr-474	727	18	section	section	NOUN
ftr-474	727	19	2702	2702	NUM
ftr-474	727	20	interest	interest	NOUN
ftr-474	727	21	for	for	ADP
ftr-474	727	22	money's	money's	NOUN
ftr-474	727	23	-	-	PUNCT
ftr-474	727	24	worth	worth	ADJ
ftr-474	727	25	consideration	consideration	NOUN
ftr-474	727	26	,	,	PUNCT
ftr-474	727	27	since	since	SCONJ
ftr-474	727	28	the	the	DET
ftr-474	727	29	consideration	consideration	NOUN
ftr-474	727	30	reduces	reduce	VERB
ftr-474	727	31	the	the	DET
ftr-474	727	32	amount	amount	NOUN
ftr-474	727	33	of	of	ADP
ftr-474	727	34	the	the	DET
ftr-474	727	35	taxable	taxable	ADJ
ftr-474	727	36	gift	gift	NOUN
ftr-474	727	37	.	.	PUNCT
ftr-474	728	1	"	"	PUNCT
ftr-474	728	2	"	"	PUNCT
ftr-474	728	3	thus	thus	ADV
ftr-474	728	4	,	,	PUNCT
ftr-474	728	5	if	if	SCONJ
ftr-474	728	6	a	a	PRON
ftr-474	728	7	sells	sell	VERB
ftr-474	728	8	her	her	PRON
ftr-474	728	9	income	income	NOUN
ftr-474	728	10	interest	interest	NOUN
ftr-474	728	11	two	two	NUM
ftr-474	728	12	years	year	NOUN
ftr-474	728	13	after	after	ADP
ftr-474	728	14	the	the	DET
ftr-474	728	15	initial	initial	ADJ
ftr-474	728	16	transfer	transfer	NOUN
ftr-474	728	17	for	for	ADP
ftr-474	728	18	its	its	PRON
ftr-474	728	19	value	value	NOUN
ftr-474	728	20	(	(	PUNCT
ftr-474	728	21	determined	determine	VERB
ftr-474	728	22	under	under	ADP
ftr-474	728	23	the	the	DET
ftr-474	728	24	tables	table	NOUN
ftr-474	728	25	)	)	PUNCT
ftr-474	728	26	of	of	ADP
ftr-474	728	27	$	$	SYM
ftr-474	728	28	71,034	71,034	NUM
ftr-474	728	29	,	,	PUNCT
ftr-474	728	30	no	no	DET
ftr-474	728	31	adjustment	adjustment	NOUN
ftr-474	728	32	is	be	AUX
ftr-474	728	33	allowed	allow	VERB
ftr-474	728	34	.	.	PUNCT
ftr-474	729	1	to	to	ADP
ftr-474	729	2	the	the	DET
ftr-474	729	3	extent	extent	NOUN
ftr-474	729	4	that	that	SCONJ
ftr-474	729	5	the	the	DET
ftr-474	729	6	second	second	ADJ
ftr-474	729	7	limitation	limitation	NOUN
ftr-474	729	8	actually	actually	ADV
ftr-474	729	9	reduces	reduce	VERB
ftr-474	729	10	the	the	DET
ftr-474	729	11	amount	amount	NOUN
ftr-474	729	12	of	of	ADP
ftr-474	729	13	the	the	DET
ftr-474	729	14	adjustment	adjustment	NOUN
ftr-474	729	15	below	below	ADP
ftr-474	729	16	the	the	DET
ftr-474	729	17	value	value	NOUN
ftr-474	729	18	of	of	ADP
ftr-474	729	19	the	the	DET
ftr-474	729	20	section	section	NOUN
ftr-474	729	21	2702	2702	NUM
ftr-474	729	22	interest	interest	NOUN
ftr-474	729	23	,	,	PUNCT
ftr-474	729	24	the	the	DET
ftr-474	729	25	adjustment	adjustment	NOUN
ftr-474	729	26	is	be	AUX
ftr-474	729	27	wasted	waste	VERB
ftr-474	729	28	.	.	PUNCT
ftr-474	730	1	the	the	DET
ftr-474	730	2	second	second	ADJ
ftr-474	730	3	limitation	limitation	NOUN
ftr-474	730	4	also	also	ADV
ftr-474	730	5	raises	raise	VERB
ftr-474	730	6	a	a	DET
ftr-474	730	7	more	more	ADV
ftr-474	730	8	subtle	subtle	ADJ
ftr-474	730	9	problem	problem	NOUN
ftr-474	730	10	if	if	SCONJ
ftr-474	730	11	the	the	DET
ftr-474	730	12	section	section	NOUN
ftr-474	730	13	2702	2702	NUM
ftr-474	730	14	interest	interest	NOUN
ftr-474	730	15	is	be	AUX
ftr-474	730	16	a	a	DET
ftr-474	730	17	term	term	NOUN
ftr-474	730	18	interest	interest	NOUN
ftr-474	730	19	.	.	PUNCT
ftr-474	731	1	the	the	DET
ftr-474	731	2	value	value	NOUN
ftr-474	731	3	of	of	ADP
ftr-474	731	4	a	a	DET
ftr-474	731	5	term	term	NOUN
ftr-474	731	6	interest	interest	NOUN
ftr-474	731	7	tends	tend	VERB
ftr-474	731	8	to	to	PART
ftr-474	731	9	decrease	decrease	VERB
ftr-474	731	10	with	with	ADP
ftr-474	731	11	the	the	DET
ftr-474	731	12	passage	passage	NOUN
ftr-474	731	13	of	of	ADP
ftr-474	731	14	time	time	NOUN
ftr-474	731	15	,	,	PUNCT
ftr-474	731	16	producing	produce	VERB
ftr-474	731	17	a	a	DET
ftr-474	731	18	corresponding	corresponding	ADJ
ftr-474	731	19	decrease	decrease	NOUN
ftr-474	731	20	in	in	ADP
ftr-474	731	21	the	the	DET
ftr-474	731	22	amount	amount	NOUN
ftr-474	731	23	116	116	NUM
ftr-474	731	24	.	.	PUNCT
ftr-474	732	1	see	see	VERB
ftr-474	732	2	actuarial	actuarial	ADJ
ftr-474	732	3	values	value	NOUN
ftr-474	732	4	(	(	PUNCT
ftr-474	732	5	alpha	alpha	NOUN
ftr-474	732	6	)	)	PUNCT
ftr-474	732	7	,	,	PUNCT
ftr-474	732	8	supra	supra	PROPN
ftr-474	732	9	note	note	PROPN
ftr-474	732	10	17	17	NUM
ftr-474	732	11	,	,	PUNCT
ftr-474	732	12	at	at	ADP
ftr-474	732	13	table	table	NOUN
ftr-474	732	14	b	b	PROPN
ftr-474	732	15	(	(	PUNCT
ftr-474	732	16	value	value	NOUN
ftr-474	732	17	of	of	ADP
ftr-474	732	18	right	right	NOUN
ftr-474	732	19	to	to	PART
ftr-474	732	20	receive	receive	VERB
ftr-474	732	21	$	$	SYM
ftr-474	732	22	100,000	100,000	NUM
ftr-474	732	23	in	in	ADP
ftr-474	732	24	13	13	NUM
ftr-474	732	25	years	year	NOUN
ftr-474	732	26	,	,	PUNCT
ftr-474	732	27	assuming	assume	VERB
ftr-474	732	28	10	10	NUM
ftr-474	732	29	%	%	NOUN
ftr-474	732	30	discount	discount	NOUN
ftr-474	732	31	rate	rate	NOUN
ftr-474	732	32	)	)	PUNCT
ftr-474	732	33	.	.	PUNCT
ftr-474	733	1	117	117	NUM
ftr-474	733	2	.	.	PUNCT
ftr-474	734	1	a	a	DET
ftr-474	734	2	§	§	PROPN
ftr-474	734	3	2702	2702	NUM
ftr-474	734	4	interest	interest	NOUN
ftr-474	734	5	that	that	PRON
ftr-474	734	6	qualifies	qualify	VERB
ftr-474	734	7	for	for	ADP
ftr-474	734	8	a	a	DET
ftr-474	734	9	gift	gift	NOUN
ftr-474	734	10	tax	tax	NOUN
ftr-474	734	11	marital	marital	ADJ
ftr-474	734	12	deduction	deduction	NOUN
ftr-474	734	13	upon	upon	SCONJ
ftr-474	734	14	a	a	DET
ftr-474	734	15	subsequent	subsequent	ADJ
ftr-474	734	16	transfer	transfer	NOUN
ftr-474	734	17	by	by	ADP
ftr-474	734	18	the	the	DET
ftr-474	734	19	donor	donor	NOUN
ftr-474	734	20	escapes	escape	VERB
ftr-474	734	21	inclusion	inclusion	NOUN
ftr-474	734	22	in	in	ADP
ftr-474	734	23	the	the	DET
ftr-474	734	24	donor	donor	NOUN
ftr-474	734	25	's	's	PART
ftr-474	734	26	taxable	taxable	ADJ
ftr-474	734	27	gifts	gift	NOUN
ftr-474	734	28	but	but	CCONJ
ftr-474	734	29	is	be	AUX
ftr-474	734	30	ultimately	ultimately	ADV
ftr-474	734	31	reflected	reflect	VERB
ftr-474	734	32	in	in	ADP
ftr-474	734	33	the	the	DET
ftr-474	734	34	spouse	spouse	NOUN
ftr-474	734	35	's	's	PART
ftr-474	734	36	transfer	transfer	NOUN
ftr-474	734	37	tax	tax	NOUN
ftr-474	734	38	base	base	NOUN
ftr-474	734	39	.	.	PUNCT
ftr-474	735	1	there	there	PRON
ftr-474	735	2	is	be	VERB
ftr-474	735	3	no	no	DET
ftr-474	735	4	apparent	apparent	ADJ
ftr-474	735	5	reason	reason	NOUN
ftr-474	735	6	why	why	SCONJ
ftr-474	735	7	the	the	DET
ftr-474	735	8	spouse	spouse	NOUN
ftr-474	735	9	should	should	AUX
ftr-474	735	10	not	not	PART
ftr-474	735	11	be	be	AUX
ftr-474	735	12	entitled	entitle	VERB
ftr-474	735	13	to	to	ADP
ftr-474	735	14	an	an	DET
ftr-474	735	15	adjustment	adjustment	NOUN
ftr-474	735	16	upon	upon	SCONJ
ftr-474	735	17	a	a	DET
ftr-474	735	18	subsequent	subsequent	ADJ
ftr-474	735	19	transfer	transfer	NOUN
ftr-474	735	20	of	of	ADP
ftr-474	735	21	the	the	DET
ftr-474	735	22	interest	interest	NOUN
ftr-474	735	23	.	.	PUNCT
ftr-474	736	1	cf	cf	NOUN
ftr-474	736	2	.	.	PUNCT
ftr-474	736	3	regs	regs	PROPN
ftr-474	736	4	.	.	PUNCT
ftr-474	737	1	§	§	PROPN
ftr-474	737	2	25.2702	25.2702	NUM
ftr-474	737	3	-	-	SYM
ftr-474	737	4	6(a)(3	6(a)(3	NUM
ftr-474	737	5	)	)	PUNCT
ftr-474	737	6	(	(	PUNCT
ftr-474	737	7	adjustment	adjustment	NOUN
ftr-474	737	8	assignable	assignable	ADJ
ftr-474	737	9	in	in	ADP
ftr-474	737	10	connection	connection	NOUN
ftr-474	737	11	with	with	ADP
ftr-474	737	12	split	split	ADJ
ftr-474	737	13	gift	gift	NOUN
ftr-474	737	14	of	of	ADP
ftr-474	737	15	§	§	PROPN
ftr-474	737	16	2702	2702	NUM
ftr-474	737	17	interest	interest	NOUN
ftr-474	737	18	to	to	ADP
ftr-474	737	19	third	third	ADJ
ftr-474	737	20	party	party	NOUN
ftr-474	737	21	)	)	PUNCT
ftr-474	737	22	;	;	PUNCT
ftr-474	737	23	but	but	CCONJ
ftr-474	737	24	cf	cf	X
ftr-474	737	25	.	.	PUNCT
ftr-474	738	1	t.d	t.d	AUX
ftr-474	738	2	.	.	NOUN
ftr-474	738	3	8536	8536	NUM
ftr-474	738	4	,	,	PUNCT
ftr-474	738	5	1994	1994	NUM
ftr-474	738	6	-	-	SYM
ftr-474	738	7	21	21	NUM
ftr-474	738	8	i.r.b	i.r.b	NOUN
ftr-474	738	9	.	.	PUNCT
ftr-474	738	10	7	7	NUM
ftr-474	738	11	(	(	PUNCT
ftr-474	738	12	rejecting	reject	VERB
ftr-474	738	13	assignability	assignability	NOUN
ftr-474	738	14	of	of	ADP
ftr-474	738	15	analogous	analogous	ADJ
ftr-474	738	16	adjustment	adjustment	NOUN
ftr-474	738	17	under	under	ADP
ftr-474	738	18	§	§	PROPN
ftr-474	738	19	2701	2701	NUM
ftr-474	738	20	on	on	ADP
ftr-474	738	21	grounds	ground	NOUN
ftr-474	738	22	of	of	ADP
ftr-474	738	23	"	"	PUNCT
ftr-474	738	24	administrative	administrative	ADJ
ftr-474	738	25	complexity	complexity	NOUN
ftr-474	738	26	"	"	PUNCT
ftr-474	738	27	)	)	PUNCT
ftr-474	738	28	.	.	PUNCT
ftr-474	739	1	118	118	NUM
ftr-474	739	2	.	.	PUNCT
ftr-474	740	1	if	if	SCONJ
ftr-474	740	2	the	the	DET
ftr-474	740	3	donor	donor	NOUN
ftr-474	740	4	makes	make	VERB
ftr-474	740	5	gifts	gift	NOUN
ftr-474	740	6	of	of	ADP
ftr-474	740	7	a	a	DET
ftr-474	740	8	§	§	PROPN
ftr-474	740	9	2702	2702	NUM
ftr-474	740	10	interest	interest	NOUN
ftr-474	740	11	and	and	CCONJ
ftr-474	740	12	of	of	ADP
ftr-474	740	13	other	other	ADJ
ftr-474	740	14	property	property	NOUN
ftr-474	740	15	to	to	ADP
ftr-474	740	16	the	the	DET
ftr-474	740	17	same	same	ADJ
ftr-474	740	18	donee	donee	NOUN
ftr-474	740	19	in	in	ADP
ftr-474	740	20	the	the	DET
ftr-474	740	21	same	same	ADJ
ftr-474	740	22	calendar	calendar	NOUN
ftr-474	740	23	year	year	NOUN
ftr-474	740	24	,	,	PUNCT
ftr-474	740	25	and	and	CCONJ
ftr-474	740	26	if	if	SCONJ
ftr-474	740	27	both	both	DET
ftr-474	740	28	gifts	gift	NOUN
ftr-474	740	29	qualify	qualify	VERB
ftr-474	740	30	for	for	ADP
ftr-474	740	31	the	the	DET
ftr-474	740	32	annual	annual	ADJ
ftr-474	740	33	exclusion	exclusion	NOUN
ftr-474	740	34	,	,	PUNCT
ftr-474	740	35	a	a	DET
ftr-474	740	36	question	question	NOUN
ftr-474	740	37	arises	arise	VERB
ftr-474	740	38	concerning	concern	VERB
ftr-474	740	39	the	the	DET
ftr-474	740	40	amount	amount	NOUN
ftr-474	740	41	of	of	ADP
ftr-474	740	42	"	"	PUNCT
ftr-474	740	43	taxable	taxable	ADJ
ftr-474	740	44	gifts	gift	NOUN
ftr-474	740	45	"	"	PUNCT
ftr-474	740	46	attributable	attributable	ADJ
ftr-474	740	47	to	to	ADP
ftr-474	740	48	the	the	DET
ftr-474	740	49	§	§	PROPN
ftr-474	740	50	2702	2702	NUM
ftr-474	740	51	interest	interest	NOUN
ftr-474	740	52	.	.	PUNCT
ftr-474	741	1	for	for	ADP
ftr-474	741	2	purposes	purpose	NOUN
ftr-474	741	3	of	of	ADP
ftr-474	741	4	the	the	DET
ftr-474	741	5	second	second	ADJ
ftr-474	741	6	limitation	limitation	NOUN
ftr-474	741	7	,	,	PUNCT
ftr-474	741	8	the	the	DET
ftr-474	741	9	regulations	regulation	NOUN
ftr-474	741	10	allocate	allocate	VERB
ftr-474	741	11	the	the	DET
ftr-474	741	12	annual	annual	ADJ
ftr-474	741	13	exclusion	exclusion	NOUN
ftr-474	741	14	first	first	ADV
ftr-474	741	15	to	to	ADP
ftr-474	741	16	property	property	VERB
ftr-474	741	17	other	other	ADJ
ftr-474	741	18	than	than	ADP
ftr-474	741	19	the	the	DET
ftr-474	741	20	§	§	PROPN
ftr-474	741	21	2702	2702	NUM
ftr-474	741	22	interest	interest	NOUN
ftr-474	741	23	.	.	PUNCT
ftr-474	742	1	see	see	VERB
ftr-474	742	2	regs	reg	NOUN
ftr-474	742	3	.	.	PUNCT
ftr-474	743	1	§	§	PROPN
ftr-474	743	2	25.2702	25.2702	NUM
ftr-474	743	3	-	-	PUNCT
ftr-474	743	4	6(b)(2	6(b)(2	NUM
ftr-474	743	5	)	)	PUNCT
ftr-474	743	6	.	.	PUNCT
ftr-474	744	1	this	this	DET
ftr-474	744	2	rule	rule	NOUN
ftr-474	744	3	preserves	preserve	VERB
ftr-474	744	4	the	the	DET
ftr-474	744	5	adjustment	adjustment	NOUN
ftr-474	744	6	even	even	ADV
ftr-474	744	7	if	if	SCONJ
ftr-474	744	8	the	the	DET
ftr-474	744	9	gift	gift	NOUN
ftr-474	744	10	of	of	ADP
ftr-474	744	11	the	the	DET
ftr-474	744	12	§	§	PROPN
ftr-474	744	13	2702	2702	NUM
ftr-474	744	14	interest	interest	NOUN
ftr-474	744	15	is	be	AUX
ftr-474	744	16	excluded	exclude	VERB
ftr-474	744	17	from	from	ADP
ftr-474	744	18	taxable	taxable	ADJ
ftr-474	744	19	gifts	gift	NOUN
ftr-474	744	20	under	under	ADP
ftr-474	744	21	§	§	PROPN
ftr-474	744	22	2503(b	2503(b	NUM
ftr-474	744	23	)	)	PUNCT
ftr-474	744	24	.	.	PUNCT
ftr-474	745	1	119	119	NUM
ftr-474	745	2	.	.	PUNCT
ftr-474	746	1	there	there	PRON
ftr-474	746	2	is	be	VERB
ftr-474	746	3	no	no	DET
ftr-474	746	4	apparent	apparent	ADJ
ftr-474	746	5	reason	reason	NOUN
ftr-474	746	6	why	why	SCONJ
ftr-474	746	7	the	the	DET
ftr-474	746	8	adjustment	adjustment	NOUN
ftr-474	746	9	should	should	AUX
ftr-474	746	10	not	not	PART
ftr-474	746	11	be	be	AUX
ftr-474	746	12	preserved	preserve	VERB
ftr-474	746	13	and	and	CCONJ
ftr-474	746	14	allowed	allow	VERB
ftr-474	746	15	as	as	ADP
ftr-474	746	16	a	a	DET
ftr-474	746	17	reduction	reduction	NOUN
ftr-474	746	18	in	in	ADP
ftr-474	746	19	subsequent	subsequent	ADJ
ftr-474	746	20	cumulative	cumulative	ADJ
ftr-474	746	21	taxable	taxable	ADJ
ftr-474	746	22	gifts	gift	NOUN
ftr-474	746	23	.	.	PUNCT
ftr-474	747	1	cf	cf	NOUN
ftr-474	747	2	.	.	PUNCT
ftr-474	747	3	regs	regs	PROPN
ftr-474	747	4	.	.	PUNCT
ftr-474	748	1	§	§	PROPN
ftr-474	748	2	25.2701	25.2701	NUM
ftr-474	748	3	-	-	SYM
ftr-474	748	4	5(c)(3	5(c)(3	NUM
ftr-474	748	5	)	)	PUNCT
ftr-474	748	6	(	(	PUNCT
ftr-474	748	7	analogous	analogous	ADJ
ftr-474	748	8	adjustment	adjustment	NOUN
ftr-474	748	9	under	under	ADP
ftr-474	748	10	§	§	PROPN
ftr-474	748	11	2701	2701	NUM
ftr-474	748	12	)	)	PUNCT
ftr-474	748	13	.	.	PUNCT
ftr-474	749	1	1994	1994	NUM
ftr-474	749	2	]	]	PUNCT
ftr-474	749	3	florida	florida	PROPN
ftr-474	749	4	tax	tax	PROPN
ftr-474	749	5	review	review	NOUN
ftr-474	749	6	of	of	ADP
ftr-474	749	7	the	the	DET
ftr-474	749	8	adjustment	adjustment	NOUN
ftr-474	749	9	.	.	PUNCT
ftr-474	750	1	2	2	NUM
ftr-474	750	2	°	°	PROPN
ftr-474	750	3	assume	assume	VERB
ftr-474	750	4	that	that	SCONJ
ftr-474	750	5	a	a	DET
ftr-474	750	6	transfers	transfer	NOUN
ftr-474	750	7	property	property	NOUN
ftr-474	750	8	worth	worth	ADJ
ftr-474	750	9	$	$	SYM
ftr-474	750	10	100,000	100,000	NUM
ftr-474	750	11	in	in	ADP
ftr-474	750	12	trust	trust	NOUN
ftr-474	750	13	to	to	PART
ftr-474	750	14	pay	pay	VERB
ftr-474	750	15	income	income	NOUN
ftr-474	750	16	to	to	ADP
ftr-474	750	17	herself	herself	PRON
ftr-474	750	18	for	for	ADP
ftr-474	750	19	15	15	NUM
ftr-474	750	20	years	year	NOUN
ftr-474	750	21	with	with	ADP
ftr-474	750	22	remainder	remainder	NOUN
ftr-474	750	23	to	to	ADP
ftr-474	750	24	her	her	PRON
ftr-474	750	25	child	child	NOUN
ftr-474	750	26	c	c	PROPN
ftr-474	750	27	or	or	CCONJ
ftr-474	750	28	c	c	PROPN
ftr-474	750	29	's	's	PART
ftr-474	750	30	estate	estate	NOUN
ftr-474	750	31	.	.	PUNCT
ftr-474	751	1	in	in	ADP
ftr-474	751	2	the	the	DET
ftr-474	751	3	initial	initial	ADJ
ftr-474	751	4	transfer	transfer	NOUN
ftr-474	751	5	,	,	PUNCT
ftr-474	751	6	a	a	DET
ftr-474	751	7	's	's	PART
ftr-474	751	8	retained	retain	VERB
ftr-474	751	9	income	income	NOUN
ftr-474	751	10	interest	interest	NOUN
ftr-474	751	11	is	be	AUX
ftr-474	751	12	valued	value	VERB
ftr-474	751	13	at	at	ADP
ftr-474	751	14	zero	zero	NUM
ftr-474	751	15	,	,	PUNCT
ftr-474	751	16	producing	produce	VERB
ftr-474	751	17	a	a	DET
ftr-474	751	18	taxable	taxable	ADJ
ftr-474	751	19	gift	gift	NOUN
ftr-474	751	20	of	of	ADP
ftr-474	751	21	$	$	SYM
ftr-474	751	22	100,000	100,000	NUM
ftr-474	751	23	.	.	PUNCT
ftr-474	752	1	if	if	SCONJ
ftr-474	752	2	a	a	PRON
ftr-474	752	3	subsequently	subsequently	ADV
ftr-474	752	4	makes	make	VERB
ftr-474	752	5	a	a	DET
ftr-474	752	6	taxable	taxable	ADJ
ftr-474	752	7	gift	gift	NOUN
ftr-474	752	8	of	of	ADP
ftr-474	752	9	her	her	PRON
ftr-474	752	10	remaining	remain	VERB
ftr-474	752	11	income	income	NOUN
ftr-474	752	12	interest	interest	NOUN
ftr-474	752	13	,	,	PUNCT
ftr-474	752	14	the	the	DET
ftr-474	752	15	income	income	NOUN
ftr-474	752	16	interest	interest	NOUN
ftr-474	752	17	is	be	AUX
ftr-474	752	18	valued	value	VERB
ftr-474	752	19	under	under	ADP
ftr-474	752	20	the	the	DET
ftr-474	752	21	tables	table	NOUN
ftr-474	752	22	,	,	PUNCT
ftr-474	752	23	and	and	CCONJ
ftr-474	752	24	the	the	DET
ftr-474	752	25	regulations	regulation	NOUN
ftr-474	752	26	allow	allow	VERB
ftr-474	752	27	an	an	DET
ftr-474	752	28	offsetting	offset	VERB
ftr-474	752	29	adjustment	adjustment	NOUN
ftr-474	752	30	.	.	PUNCT
ftr-474	753	1	assuming	assume	VERB
ftr-474	753	2	a	a	DET
ftr-474	753	3	constant	constant	ADJ
ftr-474	753	4	discount	discount	NOUN
ftr-474	753	5	rate	rate	NOUN
ftr-474	753	6	of	of	ADP
ftr-474	753	7	10	10	NUM
ftr-474	753	8	%	%	NOUN
ftr-474	753	9	and	and	CCONJ
ftr-474	753	10	a	a	DET
ftr-474	753	11	constant	constant	ADJ
ftr-474	753	12	value	value	NOUN
ftr-474	753	13	of	of	ADP
ftr-474	753	14	the	the	DET
ftr-474	753	15	trust	trust	NOUN
ftr-474	753	16	property	property	NOUN
ftr-474	753	17	,	,	PUNCT
ftr-474	753	18	the	the	DET
ftr-474	753	19	amount	amount	NOUN
ftr-474	753	20	of	of	ADP
ftr-474	753	21	the	the	DET
ftr-474	753	22	gift	gift	NOUN
ftr-474	753	23	and	and	CCONJ
ftr-474	753	24	the	the	DET
ftr-474	753	25	adjustment	adjustment	NOUN
ftr-474	753	26	is	be	AUX
ftr-474	753	27	$	$	SYM
ftr-474	753	28	61,446	61,446	NUM
ftr-474	753	29	after	after	ADP
ftr-474	753	30	5	5	NUM
ftr-474	753	31	years	year	NOUN
ftr-474	753	32	,	,	PUNCT
ftr-474	753	33	$	$	SYM
ftr-474	753	34	37,908	37,908	NUM
ftr-474	753	35	after	after	ADP
ftr-474	753	36	10	10	NUM
ftr-474	753	37	years	year	NOUN
ftr-474	753	38	,	,	PUNCT
ftr-474	753	39	and	and	CCONJ
ftr-474	753	40	zero	zero	NUM
ftr-474	753	41	after	after	ADP
ftr-474	753	42	15	15	NUM
ftr-474	753	43	years	year	NOUN
ftr-474	753	44	.	.	PUNCT
ftr-474	753	45	'	'	PUNCT
ftr-474	754	1	if	if	SCONJ
ftr-474	754	2	a	a	PRON
ftr-474	754	3	retains	retain	VERB
ftr-474	754	4	the	the	DET
ftr-474	754	5	term	term	NOUN
ftr-474	754	6	interest	interest	NOUN
ftr-474	754	7	for	for	ADP
ftr-474	754	8	the	the	DET
ftr-474	754	9	full	full	ADJ
ftr-474	754	10	15	15	NUM
ftr-474	754	11	-	-	PUNCT
ftr-474	754	12	year	year	NOUN
ftr-474	754	13	term	term	NOUN
ftr-474	754	14	,	,	PUNCT
ftr-474	754	15	no	no	DET
ftr-474	754	16	adjustment	adjustment	NOUN
ftr-474	754	17	is	be	AUX
ftr-474	754	18	allowed	allow	VERB
ftr-474	754	19	.	.	PUNCT
ftr-474	755	1	22	22	NUM
ftr-474	755	2	although	although	SCONJ
ftr-474	755	3	the	the	DET
ftr-474	755	4	adjustment	adjustment	NOUN
ftr-474	755	5	matches	match	VERB
ftr-474	755	6	the	the	DET
ftr-474	755	7	value	value	NOUN
ftr-474	755	8	of	of	ADP
ftr-474	755	9	a	a	DET
ftr-474	755	10	's	's	PART
ftr-474	755	11	remaining	remain	VERB
ftr-474	755	12	income	income	NOUN
ftr-474	755	13	interest	interest	NOUN
ftr-474	755	14	,	,	PUNCT
ftr-474	755	15	the	the	DET
ftr-474	755	16	gradual	gradual	ADJ
ftr-474	755	17	erosion	erosion	NOUN
ftr-474	755	18	of	of	ADP
ftr-474	755	19	the	the	DET
ftr-474	755	20	adjustment	adjustment	NOUN
ftr-474	755	21	over	over	ADP
ftr-474	755	22	the	the	DET
ftr-474	755	23	15	15	NUM
ftr-474	755	24	-	-	PUNCT
ftr-474	755	25	year	year	NOUN
ftr-474	755	26	term	term	NOUN
ftr-474	755	27	produces	produce	VERB
ftr-474	755	28	harsh	harsh	ADJ
ftr-474	755	29	results	result	NOUN
ftr-474	755	30	if	if	SCONJ
ftr-474	755	31	a	a	PRON
ftr-474	755	32	actually	actually	ADV
ftr-474	755	33	receives	receive	VERB
ftr-474	755	34	income	income	NOUN
ftr-474	755	35	distributions	distribution	NOUN
ftr-474	755	36	after	after	ADP
ftr-474	755	37	the	the	DET
ftr-474	755	38	initial	initial	ADJ
ftr-474	755	39	transfer	transfer	NOUN
ftr-474	755	40	.	.	PUNCT
ftr-474	756	1	whether	whether	SCONJ
ftr-474	756	2	or	or	CCONJ
ftr-474	756	3	not	not	PART
ftr-474	756	4	a	a	DET
ftr-474	756	5	subsequently	subsequently	ADV
ftr-474	756	6	transfers	transfer	VERB
ftr-474	756	7	the	the	DET
ftr-474	756	8	income	income	NOUN
ftr-474	756	9	interest	interest	NOUN
ftr-474	756	10	,	,	PUNCT
ftr-474	756	11	those	those	DET
ftr-474	756	12	distributions	distribution	NOUN
ftr-474	756	13	ultimately	ultimately	ADV
ftr-474	756	14	are	be	AUX
ftr-474	756	15	reflected	reflect	VERB
ftr-474	756	16	in	in	ADP
ftr-474	756	17	her	her	PRON
ftr-474	756	18	transfer	transfer	NOUN
ftr-474	756	19	tax	tax	NOUN
ftr-474	756	20	base	base	NOUN
ftr-474	756	21	2	2	NUM
ftr-474	756	22	3	3	NUM
ftr-474	756	23	and	and	CCONJ
ftr-474	756	24	are	be	AUX
ftr-474	756	25	not	not	PART
ftr-474	756	26	offset	offset	VERB
ftr-474	756	27	by	by	ADP
ftr-474	756	28	any	any	DET
ftr-474	756	29	adjustment	adjustment	NOUN
ftr-474	756	30	.	.	PUNCT
ftr-474	757	1	arguably	arguably	ADV
ftr-474	757	2	,	,	PUNCT
ftr-474	757	3	an	an	DET
ftr-474	757	4	adjustment	adjustment	NOUN
ftr-474	757	5	should	should	AUX
ftr-474	757	6	be	be	AUX
ftr-474	757	7	allowed	allow	VERB
ftr-474	757	8	in	in	ADP
ftr-474	757	9	connection	connection	NOUN
ftr-474	757	10	with	with	ADP
ftr-474	757	11	subsequent	subsequent	ADJ
ftr-474	757	12	transfers	transfer	NOUN
ftr-474	757	13	of	of	ADP
ftr-474	757	14	amounts	amount	NOUN
ftr-474	757	15	traceable	traceable	ADJ
ftr-474	757	16	to	to	ADP
ftr-474	757	17	income	income	NOUN
ftr-474	757	18	distributions	distribution	NOUN
ftr-474	757	19	received	receive	VERB
ftr-474	757	20	by	by	ADP
ftr-474	757	21	a.	a.	NOUN
ftr-474	757	22	however	however	ADV
ftr-474	757	23	,	,	PUNCT
ftr-474	757	24	the	the	DET
ftr-474	757	25	administrative	administrative	ADJ
ftr-474	757	26	problems	problem	NOUN
ftr-474	757	27	of	of	ADP
ftr-474	757	28	tracing	trace	VERB
ftr-474	757	29	distributions	distribution	NOUN
ftr-474	757	30	and	and	CCONJ
ftr-474	757	31	discounting	discount	VERB
ftr-474	757	32	their	their	PRON
ftr-474	757	33	value	value	NOUN
ftr-474	757	34	back	back	ADV
ftr-474	757	35	to	to	ADP
ftr-474	757	36	the	the	DET
ftr-474	757	37	time	time	NOUN
ftr-474	757	38	of	of	ADP
ftr-474	757	39	the	the	DET
ftr-474	757	40	initial	initial	NOUN
ftr-474	757	41	transfer'24	transfer'24	PROPN
ftr-474	757	42	probably	probably	ADV
ftr-474	757	43	outweigh	outweigh	VERB
ftr-474	757	44	the	the	DET
ftr-474	757	45	increased	increase	VERB
ftr-474	757	46	accuracy	accuracy	NOUN
ftr-474	757	47	that	that	SCONJ
ftr-474	757	48	such	such	DET
ftr-474	757	49	an	an	DET
ftr-474	757	50	adjustment	adjustment	NOUN
ftr-474	757	51	would	would	AUX
ftr-474	757	52	120	120	NUM
ftr-474	757	53	.	.	PUNCT
ftr-474	758	1	some	some	DET
ftr-474	758	2	commentators	commentator	NOUN
ftr-474	758	3	argue	argue	VERB
ftr-474	758	4	that	that	SCONJ
ftr-474	758	5	the	the	DET
ftr-474	758	6	decrease	decrease	NOUN
ftr-474	758	7	in	in	ADP
ftr-474	758	8	the	the	DET
ftr-474	758	9	value	value	NOUN
ftr-474	758	10	of	of	ADP
ftr-474	758	11	a	a	DET
ftr-474	758	12	term	term	NOUN
ftr-474	758	13	interest	interest	NOUN
ftr-474	758	14	resulting	result	VERB
ftr-474	758	15	from	from	ADP
ftr-474	758	16	the	the	DET
ftr-474	758	17	passage	passage	NOUN
ftr-474	758	18	of	of	ADP
ftr-474	758	19	time	time	NOUN
ftr-474	758	20	should	should	AUX
ftr-474	758	21	be	be	AUX
ftr-474	758	22	ignored	ignore	VERB
ftr-474	758	23	for	for	ADP
ftr-474	758	24	purposes	purpose	NOUN
ftr-474	758	25	of	of	ADP
ftr-474	758	26	the	the	DET
ftr-474	758	27	second	second	ADJ
ftr-474	758	28	limitation	limitation	NOUN
ftr-474	758	29	,	,	PUNCT
ftr-474	758	30	whether	whether	SCONJ
ftr-474	758	31	or	or	CCONJ
ftr-474	758	32	not	not	PART
ftr-474	758	33	the	the	DET
ftr-474	758	34	holder	holder	NOUN
ftr-474	758	35	actually	actually	ADV
ftr-474	758	36	receives	receive	VERB
ftr-474	758	37	any	any	DET
ftr-474	758	38	distributions	distribution	NOUN
ftr-474	758	39	.	.	PUNCT
ftr-474	759	1	american	american	PROPN
ftr-474	759	2	bar	bar	PROPN
ftr-474	759	3	association	association	PROPN
ftr-474	759	4	,	,	PUNCT
ftr-474	759	5	section	section	NOUN
ftr-474	759	6	of	of	ADP
ftr-474	759	7	real	real	ADJ
ftr-474	759	8	property	property	NOUN
ftr-474	759	9	,	,	PUNCT
ftr-474	759	10	probate	probate	NOUN
ftr-474	759	11	,	,	PUNCT
ftr-474	759	12	and	and	CCONJ
ftr-474	759	13	trust	trust	NOUN
ftr-474	759	14	law	law	NOUN
ftr-474	759	15	and	and	CCONJ
ftr-474	759	16	section	section	NOUN
ftr-474	759	17	of	of	ADP
ftr-474	759	18	taxation	taxation	NOUN
ftr-474	759	19	,	,	PUNCT
ftr-474	759	20	comments	comment	NOUN
ftr-474	759	21	on	on	ADP
ftr-474	759	22	second	second	ADJ
ftr-474	759	23	installment	installment	NOUN
ftr-474	759	24	of	of	ADP
ftr-474	759	25	chapter	chapter	NOUN
ftr-474	759	26	14	14	NUM
ftr-474	759	27	proposed	propose	VERB
ftr-474	759	28	regulations	regulation	NOUN
ftr-474	759	29	,	,	PUNCT
ftr-474	759	30	specific	specific	ADJ
ftr-474	759	31	comment	comment	NOUN
ftr-474	759	32	b.3	b.3	NOUN
ftr-474	759	33	(	(	PUNCT
ftr-474	759	34	oct	oct	PROPN
ftr-474	759	35	.	.	PROPN
ftr-474	759	36	16	16	NUM
ftr-474	759	37	,	,	PUNCT
ftr-474	759	38	1991	1991	NUM
ftr-474	759	39	)	)	PUNCT
ftr-474	759	40	,	,	PUNCT
ftr-474	759	41	91	91	NUM
ftr-474	759	42	tnt	tnt	NOUN
ftr-474	759	43	219	219	NUM
ftr-474	759	44	-	-	SYM
ftr-474	759	45	48	48	NUM
ftr-474	759	46	(	(	PUNCT
ftr-474	759	47	lexis	lexis	NOUN
ftr-474	759	48	,	,	PUNCT
ftr-474	759	49	fedtax	fedtax	NOUN
ftr-474	759	50	lib	lib	PROPN
ftr-474	759	51	.	.	PUNCT
ftr-474	759	52	,	,	PUNCT
ftr-474	759	53	tnt	tnt	NOUN
ftr-474	759	54	file	file	NOUN
ftr-474	759	55	)	)	PUNCT
ftr-474	759	56	.	.	PUNCT
ftr-474	760	1	the	the	DET
ftr-474	760	2	§	§	PROPN
ftr-474	760	3	2702	2702	NUM
ftr-474	760	4	regulations	regulation	NOUN
ftr-474	760	5	properly	properly	ADV
ftr-474	760	6	reject	reject	VERB
ftr-474	760	7	this	this	DET
ftr-474	760	8	approach	approach	NOUN
ftr-474	760	9	,	,	PUNCT
ftr-474	760	10	which	which	PRON
ftr-474	760	11	would	would	AUX
ftr-474	760	12	threaten	threaten	VERB
ftr-474	760	13	to	to	PART
ftr-474	760	14	revive	revive	VERB
ftr-474	760	15	the	the	DET
ftr-474	760	16	very	very	ADJ
ftr-474	760	17	abuses	abuse	NOUN
ftr-474	760	18	at	at	ADP
ftr-474	760	19	which	which	PRON
ftr-474	760	20	§	§	PROPN
ftr-474	760	21	2702	2702	NUM
ftr-474	760	22	is	be	AUX
ftr-474	760	23	aimed	aim	VERB
ftr-474	760	24	.	.	PUNCT
ftr-474	761	1	cf	cf	INTJ
ftr-474	761	2	.	.	PUNCT
ftr-474	762	1	t.d	t.d	AUX
ftr-474	762	2	.	.	NOUN
ftr-474	762	3	8536	8536	NUM
ftr-474	762	4	,	,	PUNCT
ftr-474	762	5	1994	1994	NUM
ftr-474	762	6	-	-	SYM
ftr-474	762	7	21	21	NUM
ftr-474	762	8	i.r.b	i.r.b	NOUN
ftr-474	762	9	.	.	PUNCT
ftr-474	762	10	7	7	NUM
ftr-474	762	11	(	(	PUNCT
ftr-474	762	12	rejecting	reject	VERB
ftr-474	762	13	"	"	PUNCT
ftr-474	762	14	purge	purge	NOUN
ftr-474	762	15	"	"	PUNCT
ftr-474	762	16	approach	approach	NOUN
ftr-474	762	17	under	under	ADP
ftr-474	762	18	§	§	PROPN
ftr-474	762	19	2701	2701	NUM
ftr-474	762	20	)	)	PUNCT
ftr-474	762	21	.	.	PUNCT
ftr-474	763	1	121	121	NUM
ftr-474	763	2	.	.	PUNCT
ftr-474	764	1	see	see	VERB
ftr-474	764	2	regs	reg	NOUN
ftr-474	764	3	.	.	PUNCT
ftr-474	765	1	§	§	PROPN
ftr-474	765	2	25.2702	25.2702	NUM
ftr-474	765	3	-	-	SYM
ftr-474	765	4	6(b)(1)(ii	6(b)(1)(ii	NUM
ftr-474	765	5	)	)	PUNCT
ftr-474	765	6	(	(	PUNCT
ftr-474	765	7	second	second	ADJ
ftr-474	765	8	limitation	limitation	NOUN
ftr-474	765	9	)	)	PUNCT
ftr-474	765	10	;	;	PUNCT
ftr-474	765	11	actuarial	actuarial	ADJ
ftr-474	765	12	values	value	NOUN
ftr-474	765	13	(	(	PUNCT
ftr-474	765	14	alpha	alpha	NOUN
ftr-474	765	15	)	)	PUNCT
ftr-474	765	16	,	,	PUNCT
ftr-474	765	17	supra	supra	PROPN
ftr-474	765	18	note	note	PROPN
ftr-474	765	19	17	17	NUM
ftr-474	765	20	,	,	PUNCT
ftr-474	765	21	at	at	ADP
ftr-474	765	22	table	table	NOUN
ftr-474	765	23	b.	b.	PROPN
ftr-474	765	24	122	122	NUM
ftr-474	765	25	.	.	PUNCT
ftr-474	766	1	the	the	DET
ftr-474	766	2	expiration	expiration	NOUN
ftr-474	766	3	of	of	ADP
ftr-474	766	4	the	the	DET
ftr-474	766	5	income	income	NOUN
ftr-474	766	6	interest	interest	NOUN
ftr-474	766	7	at	at	ADP
ftr-474	766	8	the	the	DET
ftr-474	766	9	end	end	NOUN
ftr-474	766	10	of	of	ADP
ftr-474	766	11	the	the	DET
ftr-474	766	12	15	15	NUM
ftr-474	766	13	-	-	PUNCT
ftr-474	766	14	year	year	NOUN
ftr-474	766	15	term	term	NOUN
ftr-474	766	16	is	be	AUX
ftr-474	766	17	not	not	PART
ftr-474	766	18	a	a	DET
ftr-474	766	19	transfer	transfer	NOUN
ftr-474	766	20	for	for	ADP
ftr-474	766	21	gift	gift	NOUN
ftr-474	766	22	tax	tax	NOUN
ftr-474	766	23	purposes	purpose	NOUN
ftr-474	766	24	;	;	PUNCT
ftr-474	766	25	even	even	ADV
ftr-474	766	26	if	if	SCONJ
ftr-474	766	27	it	it	PRON
ftr-474	766	28	were	be	AUX
ftr-474	766	29	,	,	PUNCT
ftr-474	766	30	the	the	DET
ftr-474	766	31	amount	amount	NOUN
ftr-474	766	32	of	of	ADP
ftr-474	766	33	the	the	DET
ftr-474	766	34	adjustment	adjustment	NOUN
ftr-474	766	35	would	would	AUX
ftr-474	766	36	be	be	AUX
ftr-474	766	37	limited	limit	VERB
ftr-474	766	38	to	to	ADP
ftr-474	766	39	zero	zero	NUM
ftr-474	766	40	,	,	PUNCT
ftr-474	766	41	the	the	DET
ftr-474	766	42	amount	amount	NOUN
ftr-474	766	43	of	of	ADP
ftr-474	766	44	a	a	DET
ftr-474	766	45	's	's	PART
ftr-474	766	46	taxable	taxable	ADJ
ftr-474	766	47	gift	gift	NOUN
ftr-474	766	48	in	in	ADP
ftr-474	766	49	the	the	DET
ftr-474	766	50	subsequent	subsequent	ADJ
ftr-474	766	51	transfer	transfer	NOUN
ftr-474	766	52	.	.	PUNCT
ftr-474	767	1	123	123	NUM
ftr-474	767	2	.	.	PUNCT
ftr-474	768	1	see	see	VERB
ftr-474	768	2	supra	supra	PROPN
ftr-474	768	3	note	note	VERB
ftr-474	768	4	38	38	NUM
ftr-474	768	5	and	and	CCONJ
ftr-474	768	6	accompanying	accompany	VERB
ftr-474	768	7	text	text	NOUN
ftr-474	768	8	.	.	PUNCT
ftr-474	769	1	124	124	NUM
ftr-474	769	2	.	.	PUNCT
ftr-474	770	1	in	in	ADP
ftr-474	770	2	the	the	DET
ftr-474	770	3	preceding	precede	VERB
ftr-474	770	4	example	example	NOUN
ftr-474	770	5	in	in	ADP
ftr-474	770	6	text	text	NOUN
ftr-474	770	7	,	,	PUNCT
ftr-474	770	8	assume	assume	VERB
ftr-474	770	9	that	that	SCONJ
ftr-474	770	10	a	a	PRON
ftr-474	770	11	receives	receive	VERB
ftr-474	770	12	no	no	DET
ftr-474	770	13	income	income	NOUN
ftr-474	770	14	for	for	ADP
ftr-474	770	15	the	the	DET
ftr-474	770	16	first	first	ADJ
ftr-474	770	17	14	14	NUM
ftr-474	770	18	years	year	NOUN
ftr-474	770	19	and	and	CCONJ
ftr-474	770	20	then	then	ADV
ftr-474	770	21	in	in	ADP
ftr-474	770	22	the	the	DET
ftr-474	770	23	15th	15th	ADJ
ftr-474	770	24	year	year	NOUN
ftr-474	770	25	receives	receive	VERB
ftr-474	770	26	an	an	DET
ftr-474	770	27	income	income	NOUN
ftr-474	770	28	distribution	distribution	NOUN
ftr-474	770	29	of	of	ADP
ftr-474	770	30	$	$	SYM
ftr-474	770	31	30,000	30,000	NUM
ftr-474	770	32	,	,	PUNCT
ftr-474	770	33	of	of	ADP
ftr-474	770	34	which	which	PRON
ftr-474	770	35	she	she	PRON
ftr-474	770	36	immediately	immediately	ADV
ftr-474	770	37	makes	make	VERB
ftr-474	770	38	a	a	DET
ftr-474	770	39	taxable	taxable	ADJ
ftr-474	770	40	gift	gift	NOUN
ftr-474	770	41	.	.	PUNCT
ftr-474	771	1	even	even	ADV
ftr-474	771	2	if	if	SCONJ
ftr-474	771	3	the	the	DET
ftr-474	771	4	subsequent	subsequent	ADJ
ftr-474	771	5	transfer	transfer	NOUN
ftr-474	771	6	were	be	AUX
ftr-474	771	7	valued	value	VERB
ftr-474	771	8	at	at	ADP
ftr-474	771	9	$	$	SYM
ftr-474	771	10	30,000	30,000	NUM
ftr-474	771	11	for	for	ADP
ftr-474	771	12	purposes	purpose	NOUN
ftr-474	771	13	of	of	ADP
ftr-474	771	14	the	the	DET
ftr-474	771	15	second	second	ADJ
ftr-474	771	16	limitation	limitation	NOUN
ftr-474	771	17	,	,	PUNCT
ftr-474	771	18	the	the	DET
ftr-474	771	19	$	$	SYM
ftr-474	771	20	30,000	30,000	NUM
ftr-474	771	21	income	income	NOUN
ftr-474	771	22	distribution	distribution	NOUN
ftr-474	771	23	would	would	AUX
ftr-474	771	24	in	in	ADP
ftr-474	771	25	theory	theory	NOUN
ftr-474	771	26	have	have	VERB
ftr-474	771	27	to	to	PART
ftr-474	771	28	be	be	AUX
ftr-474	771	29	discounted	discount	VERB
ftr-474	771	30	back	back	ADV
ftr-474	771	31	to	to	ADP
ftr-474	771	32	the	the	DET
ftr-474	771	33	time	time	NOUN
ftr-474	771	34	of	of	ADP
ftr-474	771	35	the	the	DET
ftr-474	771	36	initial	initial	ADJ
ftr-474	771	37	transfer	transfer	NOUN
ftr-474	771	38	for	for	ADP
ftr-474	771	39	purposes	purpose	NOUN
ftr-474	771	40	of	of	ADP
ftr-474	771	41	the	the	DET
ftr-474	771	42	first	first	ADJ
ftr-474	771	43	limitation	limitation	NOUN
ftr-474	771	44	.	.	PUNCT
ftr-474	772	1	the	the	DET
ftr-474	772	2	present	present	ADJ
ftr-474	772	3	value	value	NOUN
ftr-474	772	4	of	of	ADP
ftr-474	772	5	$	$	SYM
ftr-474	772	6	30,000	30,000	NUM
ftr-474	772	7	payable	payable	ADJ
ftr-474	772	8	in	in	ADP
ftr-474	772	9	15	15	NUM
ftr-474	772	10	years	year	NOUN
ftr-474	772	11	(	(	PUNCT
ftr-474	772	12	assuming	assume	VERB
ftr-474	772	13	a	a	DET
ftr-474	772	14	10	10	NUM
ftr-474	772	15	%	%	NOUN
ftr-474	772	16	discount	discount	NOUN
ftr-474	772	17	rate	rate	NOUN
ftr-474	772	18	)	)	PUNCT
ftr-474	772	19	is	be	AUX
ftr-474	772	20	$	$	SYM
ftr-474	772	21	7,182	7,182	NUM
ftr-474	772	22	(	(	PUNCT
ftr-474	772	23	$	$	SYM
ftr-474	772	24	30,000	30,000	NUM
ftr-474	772	25	x	x	SYM
ftr-474	772	26	0.239392	0.239392	NUM
ftr-474	772	27	)	)	PUNCT
ftr-474	772	28	.	.	PUNCT
ftr-474	773	1	see	see	VERB
ftr-474	773	2	actuarial	actuarial	ADJ
ftr-474	773	3	values	value	NOUN
ftr-474	773	4	(	(	PUNCT
ftr-474	773	5	alpha	alpha	NOUN
ftr-474	773	6	)	)	PUNCT
ftr-474	773	7	,	,	PUNCT
ftr-474	773	8	supra	supra	PROPN
ftr-474	773	9	note	note	PROPN
ftr-474	773	10	17	17	NUM
ftr-474	773	11	,	,	PUNCT
ftr-474	773	12	at	at	ADP
ftr-474	773	13	table	table	NOUN
ftr-474	773	14	b.	b.	PROPN
ftr-474	773	15	therefore	therefore	ADV
ftr-474	773	16	,	,	PUNCT
ftr-474	773	17	if	if	SCONJ
ftr-474	773	18	an	an	DET
ftr-474	773	19	adjustment	adjustment	NOUN
ftr-474	773	20	were	be	AUX
ftr-474	773	21	allowed	allow	VERB
ftr-474	773	22	,	,	PUNCT
ftr-474	773	23	the	the	DET
ftr-474	773	24	first	first	ADJ
ftr-474	773	25	limitation	limitation	NOUN
ftr-474	773	26	would	would	AUX
ftr-474	773	27	presumably	presumably	ADV
ftr-474	773	28	limit	limit	VERB
ftr-474	773	29	it	it	PRON
ftr-474	773	30	to	to	ADP
ftr-474	773	31	this	this	DET
ftr-474	773	32	amount	amount	NOUN
ftr-474	773	33	.	.	PUNCT
ftr-474	774	1	[	[	X
ftr-474	774	2	vol	vol	NOUN
ftr-474	774	3	2:3	2:3	NUM
ftr-474	774	4	rethinking	rethink	VERB
ftr-474	774	5	section	section	NOUN
ftr-474	774	6	2702	2702	NUM
ftr-474	774	7	provide	provide	VERB
ftr-474	774	8	.	.	PUNCT
ftr-474	775	1	125	125	NUM
ftr-474	775	2	accordingly	accordingly	ADV
ftr-474	775	3	,	,	PUNCT
ftr-474	775	4	the	the	DET
ftr-474	775	5	regulations	regulation	NOUN
ftr-474	775	6	permit	permit	VERB
ftr-474	775	7	the	the	DET
ftr-474	775	8	adjustment	adjustment	NOUN
ftr-474	775	9	only	only	ADV
ftr-474	775	10	if	if	SCONJ
ftr-474	775	11	a	a	DET
ftr-474	775	12	assigns	assign	NOUN
ftr-474	775	13	or	or	CCONJ
ftr-474	775	14	releases	release	VERB
ftr-474	775	15	her	her	PRON
ftr-474	775	16	income	income	NOUN
ftr-474	775	17	interest	interest	NOUN
ftr-474	775	18	during	during	ADP
ftr-474	775	19	the	the	DET
ftr-474	775	20	term	term	NOUN
ftr-474	775	21	.	.	PUNCT
ftr-474	776	1	'26	'26	NUM
ftr-474	776	2	the	the	DET
ftr-474	776	3	regulations	regulation	NOUN
ftr-474	776	4	draw	draw	VERB
ftr-474	776	5	a	a	DET
ftr-474	776	6	formalistic	formalistic	ADJ
ftr-474	776	7	distinction	distinction	NOUN
ftr-474	776	8	between	between	ADP
ftr-474	776	9	a	a	DET
ftr-474	776	10	transfer	transfer	NOUN
ftr-474	776	11	of	of	ADP
ftr-474	776	12	an	an	DET
ftr-474	776	13	existing	exist	VERB
ftr-474	776	14	trust	trust	NOUN
ftr-474	776	15	interest	interest	NOUN
ftr-474	776	16	and	and	CCONJ
ftr-474	776	17	a	a	DET
ftr-474	776	18	transfer	transfer	NOUN
ftr-474	776	19	of	of	ADP
ftr-474	776	20	amounts	amount	NOUN
ftr-474	776	21	received	receive	VERB
ftr-474	776	22	as	as	ADP
ftr-474	776	23	distributions	distribution	NOUN
ftr-474	776	24	with	with	ADP
ftr-474	776	25	respect	respect	NOUN
ftr-474	776	26	to	to	ADP
ftr-474	776	27	the	the	DET
ftr-474	776	28	trust	trust	NOUN
ftr-474	776	29	interest	interest	NOUN
ftr-474	776	30	.	.	PUNCT
ftr-474	777	1	in	in	ADP
ftr-474	777	2	the	the	DET
ftr-474	777	3	preceding	precede	VERB
ftr-474	777	4	example	example	NOUN
ftr-474	777	5	,	,	PUNCT
ftr-474	777	6	assume	assume	VERB
ftr-474	777	7	that	that	SCONJ
ftr-474	777	8	the	the	DET
ftr-474	777	9	income	income	NOUN
ftr-474	777	10	is	be	AUX
ftr-474	777	11	payable	payable	ADJ
ftr-474	777	12	to	to	ADP
ftr-474	777	13	c	c	NOUN
ftr-474	777	14	for	for	ADP
ftr-474	777	15	the	the	DET
ftr-474	777	16	15	15	NUM
ftr-474	777	17	-	-	PUNCT
ftr-474	777	18	year	year	NOUN
ftr-474	777	19	term	term	NOUN
ftr-474	777	20	,	,	PUNCT
ftr-474	777	21	subject	subject	ADJ
ftr-474	777	22	to	to	ADP
ftr-474	777	23	a	a	DET
ftr-474	777	24	's	's	PART
ftr-474	777	25	retained	retain	VERB
ftr-474	777	26	power	power	NOUN
ftr-474	777	27	to	to	PART
ftr-474	777	28	revoke	revoke	VERB
ftr-474	777	29	the	the	DET
ftr-474	777	30	income	income	NOUN
ftr-474	777	31	interest	interest	NOUN
ftr-474	777	32	.	.	PUNCT
ftr-474	778	1	in	in	ADP
ftr-474	778	2	the	the	DET
ftr-474	778	3	initial	initial	ADJ
ftr-474	778	4	transfer	transfer	NOUN
ftr-474	778	5	,	,	PUNCT
ftr-474	778	6	a	a	DET
ftr-474	778	7	's	's	PART
ftr-474	778	8	retained	retain	VERB
ftr-474	778	9	power	power	NOUN
ftr-474	778	10	is	be	AUX
ftr-474	778	11	treated	treat	VERB
ftr-474	778	12	as	as	ADP
ftr-474	778	13	a	a	DET
ftr-474	778	14	retained	retain	VERB
ftr-474	778	15	interest	interest	NOUN
ftr-474	778	16	and	and	CCONJ
ftr-474	778	17	valued	value	VERB
ftr-474	778	18	at	at	ADP
ftr-474	778	19	zero	zero	NUM
ftr-474	778	20	,	,	PUNCT
ftr-474	778	21	producing	produce	VERB
ftr-474	778	22	a	a	DET
ftr-474	778	23	gift	gift	NOUN
ftr-474	778	24	equal	equal	ADJ
ftr-474	778	25	to	to	ADP
ftr-474	778	26	the	the	DET
ftr-474	778	27	entire	entire	ADJ
ftr-474	778	28	value	value	NOUN
ftr-474	778	29	of	of	ADP
ftr-474	778	30	the	the	DET
ftr-474	778	31	trust	trust	NOUN
ftr-474	778	32	property	property	NOUN
ftr-474	778	33	.	.	PUNCT
ftr-474	779	1	each	each	DET
ftr-474	779	2	year	year	NOUN
ftr-474	779	3	,	,	PUNCT
ftr-474	779	4	as	as	SCONJ
ftr-474	779	5	a	a	DET
ftr-474	779	6	allows	allow	VERB
ftr-474	779	7	her	her	PRON
ftr-474	779	8	retained	retain	VERB
ftr-474	779	9	power	power	NOUN
ftr-474	779	10	to	to	ADP
ftr-474	779	11	lapse	lapse	NOUN
ftr-474	779	12	with	with	ADP
ftr-474	779	13	respect	respect	NOUN
ftr-474	779	14	to	to	ADP
ftr-474	779	15	current	current	ADJ
ftr-474	779	16	income	income	NOUN
ftr-474	779	17	,	,	PUNCT
ftr-474	779	18	she	she	PRON
ftr-474	779	19	is	be	AUX
ftr-474	779	20	treated	treat	VERB
ftr-474	779	21	as	as	ADP
ftr-474	779	22	making	make	VERB
ftr-474	779	23	a	a	DET
ftr-474	779	24	completed	complete	VERB
ftr-474	779	25	gift	gift	NOUN
ftr-474	779	26	of	of	ADP
ftr-474	779	27	the	the	DET
ftr-474	779	28	income	income	NOUN
ftr-474	779	29	to	to	ADP
ftr-474	779	30	c.	c.	PROPN
ftr-474	779	31	nevertheless	nevertheless	ADV
ftr-474	779	32	,	,	PUNCT
ftr-474	779	33	the	the	DET
ftr-474	779	34	regulations	regulation	NOUN
ftr-474	779	35	allow	allow	VERB
ftr-474	779	36	no	no	DET
ftr-474	779	37	adjustment	adjustment	NOUN
ftr-474	779	38	because	because	SCONJ
ftr-474	779	39	a	a	PRON
ftr-474	779	40	's	's	PART
ftr-474	779	41	annual	annual	ADJ
ftr-474	779	42	gifts	gift	NOUN
ftr-474	779	43	relate	relate	VERB
ftr-474	779	44	to	to	ADP
ftr-474	779	45	amounts	amount	NOUN
ftr-474	779	46	distributed	distribute	VERB
ftr-474	779	47	as	as	ADP
ftr-474	779	48	income	income	NOUN
ftr-474	779	49	rather	rather	ADV
ftr-474	779	50	than	than	ADP
ftr-474	779	51	to	to	ADP
ftr-474	779	52	the	the	DET
ftr-474	779	53	income	income	NOUN
ftr-474	779	54	interest	interest	NOUN
ftr-474	779	55	itself	itself	PRON
ftr-474	779	56	.	.	PUNCT
ftr-474	780	1	27	27	NUM
ftr-474	780	2	by	by	ADP
ftr-474	780	3	contrast	contrast	NOUN
ftr-474	780	4	,	,	PUNCT
ftr-474	780	5	the	the	DET
ftr-474	780	6	adjustment	adjustment	NOUN
ftr-474	780	7	would	would	AUX
ftr-474	780	8	be	be	AUX
ftr-474	780	9	available	available	ADJ
ftr-474	780	10	if	if	SCONJ
ftr-474	780	11	a	a	PRON
ftr-474	780	12	completely	completely	ADV
ftr-474	780	13	released	release	VERB
ftr-474	780	14	her	her	PRON
ftr-474	780	15	retained	retain	VERB
ftr-474	780	16	power	power	NOUN
ftr-474	780	17	(	(	PUNCT
ftr-474	780	18	or	or	CCONJ
ftr-474	780	19	exercised	exercise	VERB
ftr-474	780	20	it	it	PRON
ftr-474	780	21	in	in	ADP
ftr-474	780	22	favor	favor	NOUN
ftr-474	780	23	of	of	ADP
ftr-474	780	24	another	another	DET
ftr-474	780	25	person	person	NOUN
ftr-474	780	26	)	)	PUNCT
ftr-474	780	27	during	during	ADP
ftr-474	780	28	the	the	DET
ftr-474	780	29	15	15	NUM
ftr-474	780	30	-	-	PUNCT
ftr-474	780	31	year	year	NOUN
ftr-474	780	32	tenr	tenr	NOUN
ftr-474	780	33	'	'	NUM
ftr-474	780	34	2	2	NUM
ftr-474	780	35	2	2	NUM
ftr-474	780	36	.	.	PUNCT
ftr-474	780	37	interaction	interaction	NOUN
ftr-474	780	38	with	with	ADP
ftr-474	780	39	string	string	NOUN
ftr-474	780	40	provisions.-if	provisions.-if	VERB
ftr-474	780	41	the	the	DET
ftr-474	780	42	section	section	NOUN
ftr-474	780	43	2702	2702	NUM
ftr-474	780	44	interest	interest	NOUN
ftr-474	780	45	is	be	AUX
ftr-474	780	46	included	include	VERB
ftr-474	780	47	in	in	ADP
ftr-474	780	48	the	the	DET
ftr-474	780	49	donor	donor	NOUN
ftr-474	780	50	's	's	PART
ftr-474	780	51	gross	gross	ADJ
ftr-474	780	52	estate	estate	NOUN
ftr-474	780	53	,	,	PUNCT
ftr-474	780	54	the	the	DET
ftr-474	780	55	regulations	regulation	NOUN
ftr-474	780	56	generally	generally	ADV
ftr-474	780	57	allow	allow	VERB
ftr-474	780	58	a	a	DET
ftr-474	780	59	reduction	reduction	NOUN
ftr-474	780	60	in	in	ADP
ftr-474	780	61	the	the	DET
ftr-474	780	62	donor	donor	NOUN
ftr-474	780	63	's	's	PART
ftr-474	780	64	adjusted	adjust	VERB
ftr-474	780	65	taxable	taxable	ADJ
ftr-474	780	66	gifts	gift	NOUN
ftr-474	780	67	.	.	PUNCT
ftr-474	781	1	if	if	SCONJ
ftr-474	781	2	an	an	DET
ftr-474	781	3	interest	interest	NOUN
ftr-474	781	4	transferred	transfer	VERB
ftr-474	781	5	in	in	ADP
ftr-474	781	6	the	the	DET
ftr-474	781	7	initial	initial	ADJ
ftr-474	781	8	transfer	transfer	NOUN
ftr-474	781	9	is	be	AUX
ftr-474	781	10	also	also	ADV
ftr-474	781	11	included	include	VERB
ftr-474	781	12	in	in	ADP
ftr-474	781	13	the	the	DET
ftr-474	781	14	donor	donor	NOUN
ftr-474	781	15	's	's	PART
ftr-474	781	16	gross	gross	ADJ
ftr-474	781	17	estate	estate	NOUN
ftr-474	781	18	under	under	ADP
ftr-474	781	19	the	the	DET
ftr-474	781	20	string	string	NOUN
ftr-474	781	21	provisions	provision	NOUN
ftr-474	781	22	,	,	PUNCT
ftr-474	781	23	however	however	ADV
ftr-474	781	24	,	,	PUNCT
ftr-474	781	25	section	section	NOUN
ftr-474	781	26	2001	2001	NUM
ftr-474	781	27	(	(	PUNCT
ftr-474	781	28	b	b	NOUN
ftr-474	781	29	)	)	PUNCT
ftr-474	781	30	provides	provide	VERB
ftr-474	781	31	an	an	DET
ftr-474	781	32	independent	independent	ADJ
ftr-474	781	33	reduction	reduction	NOUN
ftr-474	781	34	in	in	ADP
ftr-474	781	35	the	the	DET
ftr-474	781	36	donor	donor	NOUN
ftr-474	781	37	's	's	PART
ftr-474	781	38	adjusted	adjust	VERB
ftr-474	781	39	taxable	taxable	ADJ
ftr-474	781	40	gifts	gift	NOUN
ftr-474	781	41	.	.	PUNCT
ftr-474	782	1	29	29	NUM
ftr-474	782	2	the	the	DET
ftr-474	782	3	section	section	NOUN
ftr-474	782	4	2702	2702	NUM
ftr-474	782	5	regulations	regulation	NOUN
ftr-474	782	6	resolve	resolve	VERB
ftr-474	782	7	the	the	DET
ftr-474	782	8	potential	potential	ADJ
ftr-474	782	9	overlap	overlap	NOUN
ftr-474	782	10	by	by	ADP
ftr-474	782	11	giving	give	VERB
ftr-474	782	12	precedence	precedence	NOUN
ftr-474	782	13	to	to	ADP
ftr-474	782	14	the	the	DET
ftr-474	782	15	section	section	NOUN
ftr-474	782	16	2001(b	2001(b	NOUN
ftr-474	782	17	)	)	PUNCT
ftr-474	782	18	adjustment	adjustment	NOUN
ftr-474	782	19	.	.	PUNCT
ftr-474	782	20	'	'	PUNCT
ftr-474	783	1	the	the	DET
ftr-474	783	2	section	section	NOUN
ftr-474	783	3	2001(b	2001(b	NUM
ftr-474	783	4	)	)	PUNCT
ftr-474	783	5	adjustment	adjustment	NOUN
ftr-474	783	6	often	often	ADV
ftr-474	783	7	applies	apply	VERB
ftr-474	783	8	in	in	ADP
ftr-474	783	9	conjunction	conjunction	NOUN
ftr-474	783	10	with	with	ADP
ftr-474	783	11	section	section	NOUN
ftr-474	783	12	2036(a	2036(a	NUM
ftr-474	783	13	)	)	PUNCT
ftr-474	783	14	when	when	SCONJ
ftr-474	783	15	the	the	DET
ftr-474	783	16	donor	donor	NOUN
ftr-474	783	17	makes	make	VERB
ftr-474	783	18	a	a	DET
ftr-474	783	19	lifetime	lifetime	NOUN
ftr-474	783	20	transfer	transfer	NOUN
ftr-474	783	21	of	of	ADP
ftr-474	783	22	a	a	DET
ftr-474	783	23	remainder	remainder	NOUN
ftr-474	783	24	125	125	NUM
ftr-474	783	25	.	.	PUNCT
ftr-474	784	1	in	in	ADP
ftr-474	784	2	some	some	DET
ftr-474	784	3	cases	case	NOUN
ftr-474	784	4	,	,	PUNCT
ftr-474	784	5	however	however	ADV
ftr-474	784	6	,	,	PUNCT
ftr-474	784	7	the	the	DET
ftr-474	784	8	regulations	regulation	NOUN
ftr-474	784	9	do	do	AUX
ftr-474	784	10	provide	provide	VERB
ftr-474	784	11	adjustments	adjustment	NOUN
ftr-474	784	12	based	base	VERB
ftr-474	784	13	on	on	ADP
ftr-474	784	14	compounded	compound	VERB
ftr-474	784	15	or	or	CCONJ
ftr-474	784	16	discounted	discount	VERB
ftr-474	784	17	values	value	NOUN
ftr-474	784	18	to	to	PART
ftr-474	784	19	reflect	reflect	VERB
ftr-474	784	20	subsequent	subsequent	ADJ
ftr-474	784	21	events	event	NOUN
ftr-474	784	22	inconsistent	inconsistent	ADJ
ftr-474	784	23	with	with	ADP
ftr-474	784	24	assumptions	assumption	NOUN
ftr-474	784	25	made	make	VERB
ftr-474	784	26	in	in	ADP
ftr-474	784	27	the	the	DET
ftr-474	784	28	initial	initial	ADJ
ftr-474	784	29	transfer	transfer	NOUN
ftr-474	784	30	.	.	PUNCT
ftr-474	785	1	see	see	VERB
ftr-474	785	2	,	,	PUNCT
ftr-474	785	3	e.g.	e.g.	ADV
ftr-474	785	4	,	,	PUNCT
ftr-474	785	5	regs	reg	NOUN
ftr-474	785	6	.	.	PUNCT
ftr-474	786	1	§	§	PROPN
ftr-474	786	2	§	§	PROPN
ftr-474	786	3	25.2701	25.2701	NUM
ftr-474	786	4	-	-	SYM
ftr-474	786	5	4	4	NUM
ftr-474	786	6	(	(	PUNCT
ftr-474	786	7	compounding	compound	VERB
ftr-474	786	8	rule	rule	NOUN
ftr-474	786	9	for	for	ADP
ftr-474	786	10	untimely	untimely	ADJ
ftr-474	786	11	qualified	qualified	ADJ
ftr-474	786	12	payments	payment	NOUN
ftr-474	786	13	)	)	PUNCT
ftr-474	786	14	,	,	PUNCT
ftr-474	786	15	25.2702	25.2702	NUM
ftr-474	786	16	-	-	SYM
ftr-474	786	17	2(c)(4	2(c)(4	NUM
ftr-474	786	18	)	)	PUNCT
ftr-474	786	19	(	(	PUNCT
ftr-474	786	20	valuing	value	VERB
ftr-474	786	21	retained	retain	VERB
ftr-474	786	22	term	term	NOUN
ftr-474	786	23	interest	interest	NOUN
ftr-474	786	24	in	in	ADP
ftr-474	786	25	certain	certain	ADJ
ftr-474	786	26	tangible	tangible	ADJ
ftr-474	786	27	property	property	NOUN
ftr-474	786	28	on	on	ADP
ftr-474	786	29	conversion	conversion	NOUN
ftr-474	786	30	)	)	PUNCT
ftr-474	786	31	.	.	PUNCT
ftr-474	787	1	126	126	X
ftr-474	787	2	.	.	PUNCT
ftr-474	788	1	see	see	VERB
ftr-474	788	2	t.d	t.d	PROPN
ftr-474	788	3	.	.	PROPN
ftr-474	788	4	8395	8395	NUM
ftr-474	788	5	,	,	PUNCT
ftr-474	788	6	1992	1992	NUM
ftr-474	788	7	-	-	SYM
ftr-474	788	8	1	1	NUM
ftr-474	788	9	c.b	c.b	PROPN
ftr-474	788	10	.	.	PROPN
ftr-474	788	11	316	316	NUM
ftr-474	788	12	,	,	PUNCT
ftr-474	788	13	320	320	NUM
ftr-474	788	14	(	(	PUNCT
ftr-474	788	15	stating	state	VERB
ftr-474	788	16	adjustment	adjustment	NOUN
ftr-474	788	17	is	be	AUX
ftr-474	788	18	available	available	ADJ
ftr-474	788	19	-only	-only	ADJ
ftr-474	788	20	if	if	SCONJ
ftr-474	788	21	the	the	DET
ftr-474	788	22	retained	retain	VERB
ftr-474	788	23	interest	interest	NOUN
ftr-474	788	24	itself	itself	PRON
ftr-474	788	25	is	be	AUX
ftr-474	788	26	taxed	tax	VERB
ftr-474	788	27	in	in	ADP
ftr-474	788	28	a	a	DET
ftr-474	788	29	transfer	transfer	NOUN
ftr-474	788	30	subsequent	subsequent	ADJ
ftr-474	788	31	to	to	ADP
ftr-474	788	32	the	the	DET
ftr-474	788	33	[	[	X
ftr-474	788	34	initial	initial	ADJ
ftr-474	788	35	transfer)-	transfer)-	NOUN
ftr-474	788	36	)	)	PUNCT
ftr-474	788	37	.	.	PUNCT
ftr-474	789	1	127	127	NUM
ftr-474	789	2	.	.	PUNCT
ftr-474	790	1	see	see	VERB
ftr-474	790	2	regs	reg	NOUN
ftr-474	790	3	.	.	PUNCT
ftr-474	791	1	§	§	PROPN
ftr-474	791	2	25.2702	25.2702	NUM
ftr-474	791	3	-	-	SYM
ftr-474	791	4	6(c	6(c	NUM
ftr-474	791	5	)	)	PUNCT
ftr-474	791	6	ex	ex	NOUN
ftr-474	791	7	.	.	NOUN
ftr-474	791	8	6	6	NUM
ftr-474	791	9	.	.	NOUN
ftr-474	791	10	128	128	NUM
ftr-474	791	11	.	.	PUNCT
ftr-474	792	1	see	see	VERB
ftr-474	792	2	regs	reg	NOUN
ftr-474	792	3	.	.	PUNCT
ftr-474	793	1	§	§	PROPN
ftr-474	793	2	25.2702	25.2702	NUM
ftr-474	793	3	-	-	SYM
ftr-474	793	4	6(c	6(c	NUM
ftr-474	793	5	)	)	PUNCT
ftr-474	793	6	ex	ex	NOUN
ftr-474	793	7	.	.	NOUN
ftr-474	793	8	7	7	X
ftr-474	793	9	.	.	X
ftr-474	794	1	presumably	presumably	ADV
ftr-474	794	2	,	,	PUNCT
ftr-474	794	3	if	if	SCONJ
ftr-474	794	4	a	a	DET
ftr-474	794	5	releases	release	NOUN
ftr-474	794	6	her	her	PRON
ftr-474	794	7	retained	retain	VERB
ftr-474	794	8	power	power	NOUN
ftr-474	794	9	over	over	ADP
ftr-474	794	10	a	a	DET
ftr-474	794	11	fractional	fractional	ADJ
ftr-474	794	12	or	or	CCONJ
ftr-474	794	13	percentage	percentage	NOUN
ftr-474	794	14	portion	portion	NOUN
ftr-474	794	15	of	of	ADP
ftr-474	794	16	the	the	DET
ftr-474	794	17	entire	entire	ADJ
ftr-474	794	18	income	income	NOUN
ftr-474	794	19	interest	interest	NOUN
ftr-474	794	20	,	,	PUNCT
ftr-474	794	21	a	a	DET
ftr-474	794	22	corresponding	correspond	VERB
ftr-474	794	23	portion	portion	NOUN
ftr-474	794	24	of	of	ADP
ftr-474	794	25	the	the	DET
ftr-474	794	26	adjustment	adjustment	NOUN
ftr-474	794	27	should	should	AUX
ftr-474	794	28	be	be	AUX
ftr-474	794	29	allowed	allow	VERB
ftr-474	794	30	.	.	PUNCT
ftr-474	795	1	a	a	DET
ftr-474	795	2	partial	partial	ADJ
ftr-474	795	3	adjustment	adjustment	NOUN
ftr-474	795	4	may	may	AUX
ftr-474	795	5	be	be	AUX
ftr-474	795	6	allowed	allow	VERB
ftr-474	795	7	even	even	ADV
ftr-474	795	8	if	if	SCONJ
ftr-474	795	9	a	a	DET
ftr-474	795	10	releases	release	NOUN
ftr-474	795	11	her	her	PRON
ftr-474	795	12	retained	retain	VERB
ftr-474	795	13	power	power	NOUN
ftr-474	795	14	over	over	ADP
ftr-474	795	15	the	the	DET
ftr-474	795	16	income	income	NOUN
ftr-474	795	17	interest	interest	NOUN
ftr-474	795	18	for	for	ADP
ftr-474	795	19	specified	specify	VERB
ftr-474	795	20	future	future	ADJ
ftr-474	795	21	years	year	NOUN
ftr-474	795	22	.	.	PUNCT
ftr-474	796	1	the	the	DET
ftr-474	796	2	regulations	regulation	NOUN
ftr-474	796	3	,	,	PUNCT
ftr-474	796	4	however	however	ADV
ftr-474	796	5	,	,	PUNCT
ftr-474	796	6	do	do	AUX
ftr-474	796	7	not	not	PART
ftr-474	796	8	address	address	VERB
ftr-474	796	9	the	the	DET
ftr-474	796	10	problem	problem	NOUN
ftr-474	796	11	of	of	ADP
ftr-474	796	12	partial	partial	ADJ
ftr-474	796	13	transfers	transfer	NOUN
ftr-474	796	14	.	.	PUNCT
ftr-474	797	1	see	see	VERB
ftr-474	797	2	infra	infra	NOUN
ftr-474	797	3	notes	note	VERB
ftr-474	797	4	145	145	NUM
ftr-474	797	5	-	-	SYM
ftr-474	797	6	51	51	NUM
ftr-474	797	7	and	and	CCONJ
ftr-474	797	8	accompanying	accompany	VERB
ftr-474	797	9	text	text	NOUN
ftr-474	797	10	.	.	PUNCT
ftr-474	798	1	129	129	NUM
ftr-474	798	2	.	.	PUNCT
ftr-474	799	1	for	for	ADP
ftr-474	799	2	a	a	DET
ftr-474	799	3	discussion	discussion	NOUN
ftr-474	799	4	of	of	ADP
ftr-474	799	5	the	the	DET
ftr-474	799	6	string	string	NOUN
ftr-474	799	7	provisions	provision	NOUN
ftr-474	799	8	,	,	PUNCT
ftr-474	799	9	see	see	VERB
ftr-474	799	10	supra	supra	PROPN
ftr-474	799	11	notes	note	VERB
ftr-474	799	12	40	40	NUM
ftr-474	799	13	-	-	SYM
ftr-474	799	14	43	43	NUM
ftr-474	799	15	and	and	CCONJ
ftr-474	799	16	accompanying	accompany	VERB
ftr-474	799	17	text	text	NOUN
ftr-474	799	18	.	.	PUNCT
ftr-474	800	1	130	130	NUM
ftr-474	800	2	.	.	PUNCT
ftr-474	800	3	regs	regs	PROPN
ftr-474	800	4	.	.	PUNCT
ftr-474	801	1	§	§	PROPN
ftr-474	801	2	25.2702	25.2702	NUM
ftr-474	801	3	-	-	SYM
ftr-474	801	4	6(b)(3	6(b)(3	NUM
ftr-474	801	5	)	)	PUNCT
ftr-474	801	6	(	(	PUNCT
ftr-474	801	7	denying	deny	VERB
ftr-474	801	8	reduction	reduction	NOUN
ftr-474	801	9	"	"	PUNCT
ftr-474	801	10	to	to	ADP
ftr-474	801	11	the	the	DET
ftr-474	801	12	extent	extent	NOUN
ftr-474	801	13	section	section	NOUN
ftr-474	801	14	2101	2101	NUM
ftr-474	801	15	would	would	AUX
ftr-474	801	16	apply	apply	VERB
ftr-474	801	17	to	to	PART
ftr-474	801	18	reduce	reduce	VERB
ftr-474	801	19	the	the	DET
ftr-474	801	20	amount	amount	NOUN
ftr-474	801	21	of	of	ADP
ftr-474	801	22	an	an	DET
ftr-474	801	23	individual	individual	NOUN
ftr-474	801	24	's	's	PART
ftr-474	801	25	adjusted	adjust	VERB
ftr-474	801	26	taxable	taxable	ADJ
ftr-474	801	27	gifts	gift	NOUN
ftr-474	801	28	with	with	ADP
ftr-474	801	29	respect	respect	NOUN
ftr-474	801	30	to	to	ADP
ftr-474	801	31	the	the	DET
ftr-474	801	32	same	same	ADJ
ftr-474	801	33	[	[	X
ftr-474	801	34	retained	retain	VERB
ftr-474	801	35	]	]	PUNCT
ftr-474	801	36	interest	interest	NOUN
ftr-474	801	37	"	"	PUNCT
ftr-474	801	38	)	)	PUNCT
ftr-474	801	39	.	.	PUNCT
ftr-474	802	1	19941	19941	NUM
ftr-474	802	2	florida	florida	PROPN
ftr-474	802	3	tax	tax	NOUN
ftr-474	802	4	review	review	NOUN
ftr-474	802	5	while	while	SCONJ
ftr-474	802	6	retaining	retain	VERB
ftr-474	802	7	an	an	DET
ftr-474	802	8	income	income	NOUN
ftr-474	802	9	interest	interest	NOUN
ftr-474	802	10	for	for	ADP
ftr-474	802	11	a	a	DET
ftr-474	802	12	period	period	NOUN
ftr-474	802	13	that	that	PRON
ftr-474	802	14	does	do	AUX
ftr-474	802	15	not	not	PART
ftr-474	802	16	end	end	VERB
ftr-474	802	17	before	before	ADP
ftr-474	802	18	death	death	NOUN
ftr-474	802	19	.	.	PUNCT
ftr-474	803	1	in	in	ADP
ftr-474	803	2	this	this	DET
ftr-474	803	3	situation	situation	NOUN
ftr-474	803	4	,	,	PUNCT
ftr-474	803	5	the	the	DET
ftr-474	803	6	underlying	underlie	VERB
ftr-474	803	7	property	property	NOUN
ftr-474	803	8	is	be	AUX
ftr-474	803	9	included	include	VERB
ftr-474	803	10	in	in	ADP
ftr-474	803	11	the	the	DET
ftr-474	803	12	gross	gross	ADJ
ftr-474	803	13	estate	estate	NOUN
ftr-474	803	14	,	,	PUNCT
ftr-474	803	15	the	the	DET
ftr-474	803	16	gift	gift	NOUN
ftr-474	803	17	tax	tax	NOUN
ftr-474	803	18	value	value	NOUN
ftr-474	803	19	of	of	ADP
ftr-474	803	20	the	the	DET
ftr-474	803	21	remainder	remainder	NOUN
ftr-474	803	22	is	be	AUX
ftr-474	803	23	excluded	exclude	VERB
ftr-474	803	24	from	from	ADP
ftr-474	803	25	adjusted	adjust	VERB
ftr-474	803	26	taxable	taxable	ADJ
ftr-474	803	27	gifts	gift	NOUN
ftr-474	803	28	,	,	PUNCT
ftr-474	803	29	and	and	CCONJ
ftr-474	803	30	an	an	DET
ftr-474	803	31	offset	offset	NOUN
ftr-474	803	32	is	be	AUX
ftr-474	803	33	allowed	allow	VERB
ftr-474	803	34	against	against	ADP
ftr-474	803	35	the	the	DET
ftr-474	803	36	estate	estate	NOUN
ftr-474	803	37	tax	tax	NOUN
ftr-474	803	38	for	for	ADP
ftr-474	803	39	the	the	DET
ftr-474	803	40	gift	gift	NOUN
ftr-474	803	41	tax	tax	NOUN
ftr-474	803	42	payable	payable	ADJ
ftr-474	803	43	with	with	ADP
ftr-474	803	44	respect	respect	NOUN
ftr-474	803	45	to	to	ADP
ftr-474	803	46	the	the	DET
ftr-474	803	47	initial	initial	ADJ
ftr-474	803	48	transfer	transfer	NOUN
ftr-474	803	49	.	.	PUNCT
ftr-474	803	50	'	'	PUNCT
ftr-474	804	1	3	3	NUM
ftr-474	804	2	'	'	NUM
ftr-474	804	3	the	the	DET
ftr-474	804	4	interaction	interaction	NOUN
ftr-474	804	5	of	of	ADP
ftr-474	804	6	sections	section	NOUN
ftr-474	804	7	2036(a	2036(a	NUM
ftr-474	804	8	)	)	PUNCT
ftr-474	804	9	and	and	CCONJ
ftr-474	804	10	2001(b	2001(b	X
ftr-474	804	11	)	)	PUNCT
ftr-474	804	12	produces	produce	VERB
ftr-474	804	13	approximately	approximately	ADV
ftr-474	804	14	the	the	DET
ftr-474	804	15	same	same	ADJ
ftr-474	804	16	nominal	nominal	ADJ
ftr-474	804	17	amount	amount	NOUN
ftr-474	804	18	of	of	ADP
ftr-474	804	19	transfer	transfer	NOUN
ftr-474	804	20	taxes	taxis	NOUN
ftr-474	804	21	regardless	regardless	ADV
ftr-474	804	22	of	of	ADP
ftr-474	804	23	whether	whether	SCONJ
ftr-474	804	24	the	the	DET
ftr-474	804	25	special	special	ADJ
ftr-474	804	26	rules	rule	NOUN
ftr-474	804	27	applied	apply	VERB
ftr-474	804	28	to	to	ADP
ftr-474	804	29	the	the	DET
ftr-474	804	30	initial	initial	ADJ
ftr-474	804	31	transfer	transfer	NOUN
ftr-474	804	32	.	.	PUNCT
ftr-474	804	33	'32	'32	NUM
ftr-474	804	34	if	if	SCONJ
ftr-474	804	35	the	the	DET
ftr-474	804	36	special	special	ADJ
ftr-474	804	37	rules	rule	NOUN
ftr-474	804	38	applied	apply	VERB
ftr-474	804	39	to	to	ADP
ftr-474	804	40	the	the	DET
ftr-474	804	41	initial	initial	ADJ
ftr-474	804	42	transfer	transfer	NOUN
ftr-474	804	43	and	and	CCONJ
ftr-474	804	44	the	the	DET
ftr-474	804	45	section	section	NOUN
ftr-474	804	46	2702	2702	NUM
ftr-474	804	47	interest	interest	NOUN
ftr-474	804	48	is	be	AUX
ftr-474	804	49	a	a	DET
ftr-474	804	50	term	term	NOUN
ftr-474	804	51	interest	interest	NOUN
ftr-474	804	52	,	,	PUNCT
ftr-474	804	53	the	the	DET
ftr-474	804	54	adjustment	adjustment	NOUN
ftr-474	804	55	under	under	ADP
ftr-474	804	56	section	section	NOUN
ftr-474	804	57	2702	2702	NUM
ftr-474	804	58	is	be	AUX
ftr-474	804	59	generally	generally	ADV
ftr-474	804	60	superfluous	superfluous	ADJ
ftr-474	804	61	unless	unless	SCONJ
ftr-474	804	62	for	for	ADP
ftr-474	804	63	some	some	DET
ftr-474	804	64	reason	reason	NOUN
ftr-474	804	65	the	the	DET
ftr-474	804	66	string	string	NOUN
ftr-474	804	67	provisions	provision	NOUN
ftr-474	804	68	do	do	AUX
ftr-474	804	69	not	not	PART
ftr-474	804	70	trigger	trigger	VERB
ftr-474	804	71	inclusion	inclusion	NOUN
ftr-474	804	72	of	of	ADP
ftr-474	804	73	the	the	DET
ftr-474	804	74	transferred	transfer	VERB
ftr-474	804	75	interest	interest	NOUN
ftr-474	804	76	in	in	ADP
ftr-474	804	77	the	the	DET
ftr-474	804	78	gross	gross	ADJ
ftr-474	804	79	estate	estate	NOUN
ftr-474	804	80	.	.	PUNCT
ftr-474	805	1	accordingly	accordingly	ADV
ftr-474	805	2	,	,	PUNCT
ftr-474	805	3	if	if	SCONJ
ftr-474	805	4	the	the	DET
ftr-474	805	5	section	section	NOUN
ftr-474	805	6	2702	2702	NUM
ftr-474	805	7	interest	interest	NOUN
ftr-474	805	8	is	be	AUX
ftr-474	805	9	a	a	DET
ftr-474	805	10	term	term	NOUN
ftr-474	805	11	interest	interest	NOUN
ftr-474	805	12	,	,	PUNCT
ftr-474	805	13	the	the	DET
ftr-474	805	14	regulations	regulation	NOUN
ftr-474	805	15	allow	allow	VERB
ftr-474	805	16	a	a	DET
ftr-474	805	17	deathtime	deathtime	ADJ
ftr-474	805	18	adjustment	adjustment	NOUN
ftr-474	805	19	only	only	ADV
ftr-474	805	20	in	in	ADP
ftr-474	805	21	the	the	DET
ftr-474	805	22	unusual	unusual	ADJ
ftr-474	805	23	case	case	NOUN
ftr-474	805	24	where	where	SCONJ
ftr-474	805	25	the	the	DET
ftr-474	805	26	string	string	NOUN
ftr-474	805	27	provisions	provision	NOUN
ftr-474	805	28	do	do	AUX
ftr-474	805	29	not	not	PART
ftr-474	805	30	apply.133	apply.133	VERB
ftr-474	805	31	131	131	NUM
ftr-474	805	32	.	.	PUNCT
ftr-474	806	1	irc	irc	PROPN
ftr-474	806	2	§	§	PROPN
ftr-474	806	3	§	§	PROPN
ftr-474	806	4	2036(a)(1	2036(a)(1	NOUN
ftr-474	806	5	)	)	PUNCT
ftr-474	806	6	,	,	PUNCT
ftr-474	806	7	2001(b	2001(b	NUM
ftr-474	806	8	)	)	PUNCT
ftr-474	806	9	.	.	PUNCT
ftr-474	807	1	132	132	NUM
ftr-474	807	2	.	.	X
ftr-474	807	3	for	for	ADP
ftr-474	807	4	example	example	NOUN
ftr-474	807	5	,	,	PUNCT
ftr-474	807	6	assume	assume	VERB
ftr-474	807	7	that	that	SCONJ
ftr-474	807	8	a	a	DET
ftr-474	807	9	transfers	transfer	NOUN
ftr-474	807	10	$	$	SYM
ftr-474	807	11	100,000	100,000	NUM
ftr-474	807	12	in	in	ADP
ftr-474	807	13	trust	trust	NOUN
ftr-474	807	14	to	to	PART
ftr-474	807	15	pay	pay	VERB
ftr-474	807	16	income	income	NOUN
ftr-474	807	17	to	to	ADP
ftr-474	807	18	herself	herself	PRON
ftr-474	807	19	for	for	ADP
ftr-474	807	20	15	15	NUM
ftr-474	807	21	years	year	NOUN
ftr-474	807	22	,	,	PUNCT
ftr-474	807	23	and	and	CCONJ
ftr-474	807	24	dies	die	VERB
ftr-474	807	25	during	during	ADP
ftr-474	807	26	the	the	DET
ftr-474	807	27	trust	trust	NOUN
ftr-474	807	28	term	term	NOUN
ftr-474	807	29	.	.	PUNCT
ftr-474	808	1	section	section	NOUN
ftr-474	808	2	2702	2702	PROPN
ftr-474	808	3	applies	apply	VERB
ftr-474	808	4	to	to	ADP
ftr-474	808	5	the	the	DET
ftr-474	808	6	initial	initial	ADJ
ftr-474	808	7	transfer	transfer	NOUN
ftr-474	808	8	only	only	ADV
ftr-474	808	9	if	if	SCONJ
ftr-474	808	10	the	the	DET
ftr-474	808	11	remainder	remainder	NOUN
ftr-474	808	12	is	be	AUX
ftr-474	808	13	transferred	transfer	VERB
ftr-474	808	14	to	to	ADP
ftr-474	808	15	a	a	DET
ftr-474	808	16	member	member	NOUN
ftr-474	808	17	of	of	ADP
ftr-474	808	18	a	a	PRON
ftr-474	808	19	's	's	PART
ftr-474	808	20	family	family	NOUN
ftr-474	808	21	.	.	PUNCT
ftr-474	809	1	based	base	VERB
ftr-474	809	2	on	on	ADP
ftr-474	809	3	the	the	DET
ftr-474	809	4	simplifying	simplifying	NOUN
ftr-474	809	5	assumptions	assumption	NOUN
ftr-474	809	6	of	of	ADP
ftr-474	809	7	a	a	DET
ftr-474	809	8	10	10	NUM
ftr-474	809	9	%	%	NOUN
ftr-474	809	10	discount	discount	NOUN
ftr-474	809	11	rate	rate	NOUN
ftr-474	809	12	,	,	PUNCT
ftr-474	809	13	a	a	DET
ftr-474	809	14	constant	constant	ADJ
ftr-474	809	15	value	value	NOUN
ftr-474	809	16	of	of	ADP
ftr-474	809	17	the	the	DET
ftr-474	809	18	trust	trust	NOUN
ftr-474	809	19	property	property	NOUN
ftr-474	809	20	,	,	PUNCT
ftr-474	809	21	and	and	CCONJ
ftr-474	809	22	a	a	DET
ftr-474	809	23	flat	flat	ADJ
ftr-474	809	24	transfer	transfer	NOUN
ftr-474	809	25	tax	tax	NOUN
ftr-474	809	26	rate	rate	NOUN
ftr-474	809	27	of	of	ADP
ftr-474	809	28	50	50	NUM
ftr-474	809	29	%	%	NOUN
ftr-474	809	30	with	with	ADP
ftr-474	809	31	no	no	DET
ftr-474	809	32	exclusions	exclusion	NOUN
ftr-474	809	33	,	,	PUNCT
ftr-474	809	34	deductions	deduction	NOUN
ftr-474	809	35	or	or	CCONJ
ftr-474	809	36	credits	credit	NOUN
ftr-474	809	37	,	,	PUNCT
ftr-474	809	38	the	the	DET
ftr-474	809	39	following	follow	VERB
ftr-474	809	40	calculation	calculation	NOUN
ftr-474	809	41	shows	show	VERB
ftr-474	809	42	that	that	SCONJ
ftr-474	809	43	the	the	DET
ftr-474	809	44	total	total	ADJ
ftr-474	809	45	amount	amount	NOUN
ftr-474	809	46	of	of	ADP
ftr-474	809	47	transfer	transfer	NOUN
ftr-474	809	48	taxes	taxis	NOUN
ftr-474	809	49	is	be	AUX
ftr-474	809	50	the	the	DET
ftr-474	809	51	same	same	ADJ
ftr-474	809	52	regardless	regardless	ADV
ftr-474	809	53	of	of	ADP
ftr-474	809	54	whether	whether	SCONJ
ftr-474	809	55	§	§	PROPN
ftr-474	809	56	2702	2702	NUM
ftr-474	809	57	applies	apply	VERB
ftr-474	809	58	to	to	ADP
ftr-474	809	59	the	the	DET
ftr-474	809	60	initial	initial	ADJ
ftr-474	809	61	transfer	transfer	NOUN
ftr-474	809	62	:	:	PUNCT
ftr-474	809	63	general	general	ADJ
ftr-474	809	64	principles	principle	NOUN
ftr-474	809	65	section	section	NOUN
ftr-474	809	66	2702	2702	NUM
ftr-474	809	67	initial	initial	ADJ
ftr-474	809	68	transfer	transfer	NOUN
ftr-474	809	69	:	:	PUNCT
ftr-474	809	70	taxable	taxable	ADJ
ftr-474	809	71	gift	gift	NOUN
ftr-474	809	72	$	$	SYM
ftr-474	809	73	23,939	23,939	NUM
ftr-474	809	74	$	$	SYM
ftr-474	809	75	100,000	100,000	NUM
ftr-474	809	76	gift	gift	NOUN
ftr-474	809	77	tax	tax	NOUN
ftr-474	809	78	11,970	11,970	NUM
ftr-474	809	79	50,000	50,000	NUM
ftr-474	809	80	subsequent	subsequent	ADJ
ftr-474	809	81	transfer	transfer	NOUN
ftr-474	809	82	:	:	PUNCT
ftr-474	809	83	gross	gross	ADJ
ftr-474	809	84	estate	estate	NOUN
ftr-474	809	85	$	$	SYM
ftr-474	809	86	100,000	100,000	NUM
ftr-474	809	87	$	$	SYM
ftr-474	809	88	100,000	100,000	NUM
ftr-474	809	89	adjusted	adjust	VERB
ftr-474	809	90	taxable	taxable	ADJ
ftr-474	809	91	gifts	gift	NOUN
ftr-474	809	92	(	(	PUNCT
ftr-474	809	93	§	§	NOUN
ftr-474	809	94	2001(b	2001(b	NUM
ftr-474	809	95	)	)	PUNCT
ftr-474	809	96	)	)	PUNCT
ftr-474	809	97	0	0	NUM
ftr-474	809	98	0	0	NUM
ftr-474	809	99	tentative	tentative	ADJ
ftr-474	809	100	estate	estate	NOUN
ftr-474	809	101	tax	tax	NOUN
ftr-474	809	102	50,000	50,000	NUM
ftr-474	809	103	50,000	50,000	NUM
ftr-474	809	104	gift	gift	NOUN
ftr-474	809	105	-	-	PUNCT
ftr-474	809	106	tax	tax	NOUN
ftr-474	809	107	offset	offset	NOUN
ftr-474	809	108	11,970	11,970	NUM
ftr-474	809	109	50,000	50,000	NUM
ftr-474	809	110	estate	estate	NOUN
ftr-474	809	111	tax	tax	NOUN
ftr-474	809	112	38,030	38,030	NUM
ftr-474	809	113	0	0	NUM
ftr-474	809	114	total	total	NOUN
ftr-474	809	115	transfer	transfer	NOUN
ftr-474	809	116	taxes	taxis	NOUN
ftr-474	809	117	$	$	SYM
ftr-474	809	118	50,000	50,000	NUM
ftr-474	809	119	$	$	SYM
ftr-474	809	120	50,000	50,000	NUM
ftr-474	809	121	the	the	DET
ftr-474	809	122	total	total	ADJ
ftr-474	809	123	amount	amount	NOUN
ftr-474	809	124	of	of	ADP
ftr-474	809	125	transfer	transfer	NOUN
ftr-474	809	126	taxes	taxis	NOUN
ftr-474	809	127	in	in	ADP
ftr-474	809	128	each	each	DET
ftr-474	809	129	case	case	NOUN
ftr-474	809	130	is	be	AUX
ftr-474	809	131	the	the	DET
ftr-474	809	132	same	same	ADJ
ftr-474	809	133	.	.	PUNCT
ftr-474	810	1	the	the	DET
ftr-474	810	2	economic	economic	ADJ
ftr-474	810	3	cost	cost	NOUN
ftr-474	810	4	is	be	AUX
ftr-474	810	5	not	not	PART
ftr-474	810	6	identical	identical	ADJ
ftr-474	810	7	,	,	PUNCT
ftr-474	810	8	however	however	ADV
ftr-474	810	9	,	,	PUNCT
ftr-474	810	10	due	due	ADP
ftr-474	810	11	to	to	ADP
ftr-474	810	12	disparities	disparity	NOUN
ftr-474	810	13	in	in	ADP
ftr-474	810	14	the	the	DET
ftr-474	810	15	transfer	transfer	NOUN
ftr-474	810	16	tax	tax	NOUN
ftr-474	810	17	base	base	NOUN
ftr-474	810	18	and	and	CCONJ
ftr-474	810	19	the	the	DET
ftr-474	810	20	completion	completion	NOUN
ftr-474	810	21	rules	rule	NOUN
ftr-474	810	22	of	of	ADP
ftr-474	810	23	existing	exist	VERB
ftr-474	810	24	law	law	NOUN
ftr-474	810	25	.	.	PUNCT
ftr-474	811	1	see	see	VERB
ftr-474	811	2	infra	infra	NOUN
ftr-474	811	3	notes	note	VERB
ftr-474	811	4	156	156	NUM
ftr-474	811	5	-	-	SYM
ftr-474	811	6	76	76	NUM
ftr-474	811	7	and	and	CCONJ
ftr-474	811	8	accompanying	accompany	VERB
ftr-474	811	9	text	text	NOUN
ftr-474	811	10	.	.	PUNCT
ftr-474	812	1	133	133	NUM
ftr-474	812	2	.	.	PUNCT
ftr-474	813	1	the	the	DET
ftr-474	813	2	§	§	PROPN
ftr-474	813	3	2702	2702	NUM
ftr-474	813	4	adjustment	adjustment	NOUN
ftr-474	813	5	is	be	AUX
ftr-474	813	6	available	available	ADJ
ftr-474	813	7	only	only	ADV
ftr-474	813	8	if	if	SCONJ
ftr-474	813	9	the	the	DET
ftr-474	813	10	retained	retain	VERB
ftr-474	813	11	term	term	NOUN
ftr-474	813	12	interest	interest	NOUN
ftr-474	813	13	is	be	AUX
ftr-474	813	14	included	include	VERB
ftr-474	813	15	in	in	ADP
ftr-474	813	16	the	the	DET
ftr-474	813	17	gross	gross	ADJ
ftr-474	813	18	estate	estate	NOUN
ftr-474	813	19	"	"	PUNCT
ftr-474	813	20	solely	solely	ADV
ftr-474	813	21	by	by	ADP
ftr-474	813	22	reason	reason	NOUN
ftr-474	813	23	of	of	ADP
ftr-474	813	24	section	section	NOUN
ftr-474	813	25	2033	2033	NUM
ftr-474	813	26	.	.	PUNCT
ftr-474	813	27	"	"	PUNCT
ftr-474	813	28	regs	reg	NOUN
ftr-474	813	29	.	.	PUNCT
ftr-474	814	1	§	§	PROPN
ftr-474	814	2	25.2702	25.2702	NUM
ftr-474	814	3	-	-	SYM
ftr-474	814	4	6(a)(2)(i	6(a)(2)(i	NUM
ftr-474	814	5	)	)	PUNCT
ftr-474	814	6	.	.	PUNCT
ftr-474	815	1	for	for	ADP
ftr-474	815	2	example	example	NOUN
ftr-474	815	3	,	,	PUNCT
ftr-474	815	4	assume	assume	VERB
ftr-474	815	5	that	that	SCONJ
ftr-474	815	6	a	a	DET
ftr-474	815	7	purchases	purchase	NOUN
ftr-474	815	8	a	a	DET
ftr-474	815	9	15	15	NUM
ftr-474	815	10	-	-	PUNCT
ftr-474	815	11	year	year	NOUN
ftr-474	815	12	income	income	NOUN
ftr-474	815	13	interest	interest	NOUN
ftr-474	815	14	in	in	ADP
ftr-474	815	15	property	property	NOUN
ftr-474	815	16	and	and	CCONJ
ftr-474	815	17	her	her	PRON
ftr-474	815	18	child	child	NOUN
ftr-474	815	19	c	c	NOUN
ftr-474	815	20	simultaneously	simultaneously	ADV
ftr-474	815	21	purchases	purchase	VERB
ftr-474	815	22	the	the	DET
ftr-474	815	23	remainder	remainder	NOUN
ftr-474	815	24	in	in	ADP
ftr-474	815	25	the	the	DET
ftr-474	815	26	same	same	ADJ
ftr-474	815	27	property	property	NOUN
ftr-474	815	28	,	,	PUNCT
ftr-474	815	29	and	and	CCONJ
ftr-474	815	30	that	that	SCONJ
ftr-474	815	31	a	a	DET
ftr-474	815	32	dies	die	VERB
ftr-474	815	33	during	during	ADP
ftr-474	815	34	the	the	DET
ftr-474	815	35	15	15	NUM
ftr-474	815	36	-	-	PUNCT
ftr-474	815	37	year	year	NOUN
ftr-474	815	38	term	term	NOUN
ftr-474	815	39	owning	own	VERB
ftr-474	815	40	the	the	DET
ftr-474	815	41	unexpired	unexpired	ADJ
ftr-474	815	42	income	income	NOUN
ftr-474	815	43	interest	interest	NOUN
ftr-474	815	44	.	.	PUNCT
ftr-474	816	1	in	in	ADP
ftr-474	816	2	this	this	DET
ftr-474	816	3	case	case	NOUN
ftr-474	816	4	,	,	PUNCT
ftr-474	816	5	the	the	DET
ftr-474	816	6	special	special	ADJ
ftr-474	816	7	rules	rule	NOUN
ftr-474	816	8	apply	apply	VERB
ftr-474	816	9	to	to	ADP
ftr-474	816	10	the	the	DET
ftr-474	816	11	joint	joint	ADJ
ftr-474	816	12	purchase	purchase	NOUN
ftr-474	816	13	,	,	PUNCT
ftr-474	816	14	irc	irc	ADV
ftr-474	816	15	§	§	PROPN
ftr-474	816	16	2702(c)(2	2702(c)(2	NOUN
ftr-474	816	17	)	)	PUNCT
ftr-474	816	18	,	,	PUNCT
ftr-474	816	19	but	but	CCONJ
ftr-474	816	20	the	the	DET
ftr-474	816	21	string	string	NOUN
ftr-474	816	22	provisions	provision	NOUN
ftr-474	816	23	do	do	AUX
ftr-474	816	24	not	not	PART
ftr-474	816	25	trigger	trigger	VERB
ftr-474	816	26	inclusion	inclusion	NOUN
ftr-474	816	27	of	of	ADP
ftr-474	816	28	the	the	DET
ftr-474	816	29	underlying	underlie	VERB
ftr-474	816	30	property	property	NOUN
ftr-474	816	31	in	in	ADP
ftr-474	816	32	a	a	DET
ftr-474	816	33	's	's	PART
ftr-474	816	34	gross	gross	ADJ
ftr-474	816	35	estate	estate	NOUN
ftr-474	816	36	as	as	ADV
ftr-474	816	37	long	long	ADV
ftr-474	816	38	as	as	ADP
ftr-474	816	39	a	a	PRON
ftr-474	816	40	is	be	AUX
ftr-474	816	41	not	not	PART
ftr-474	816	42	treated	treat	VERB
ftr-474	816	43	as	as	ADP
ftr-474	816	44	having	having	AUX
ftr-474	816	45	made	make	VERB
ftr-474	816	46	a	a	DET
ftr-474	816	47	lifetime	lifetime	NOUN
ftr-474	816	48	"	"	PUNCT
ftr-474	816	49	transfer	transfer	NOUN
ftr-474	816	50	"	"	PUNCT
ftr-474	816	51	subject	subject	NOUN
ftr-474	816	52	to	to	ADP
ftr-474	816	53	a	a	DET
ftr-474	816	54	retained	retain	VERB
ftr-474	816	55	income	income	NOUN
ftr-474	816	56	interest	interest	NOUN
ftr-474	816	57	.	.	PUNCT
ftr-474	817	1	irc	irc	PROPN
ftr-474	817	2	§	§	PROPN
ftr-474	817	3	2036(a	2036(a	NUM
ftr-474	817	4	)	)	PUNCT
ftr-474	817	5	.	.	PUNCT
ftr-474	818	1	under	under	ADP
ftr-474	818	2	the	the	DET
ftr-474	818	3	§	§	PROPN
ftr-474	818	4	2702	2702	PROPN
ftr-474	818	5	regulations	regulation	NOUN
ftr-474	818	6	,	,	PUNCT
ftr-474	818	7	a	a	DET
ftr-474	818	8	's	's	PART
ftr-474	818	9	adjusted	adjust	VERB
ftr-474	818	10	taxable	taxable	ADJ
ftr-474	818	11	gifts	gift	NOUN
ftr-474	818	12	should	should	AUX
ftr-474	818	13	be	be	AUX
ftr-474	818	14	reduced	reduce	VERB
ftr-474	818	15	by	by	ADP
ftr-474	818	16	the	the	DET
ftr-474	818	17	lesser	less	ADJ
ftr-474	818	18	of	of	ADP
ftr-474	818	19	the	the	DET
ftr-474	818	20	increase	increase	NOUN
ftr-474	818	21	in	in	ADP
ftr-474	818	22	her	her	PRON
ftr-474	818	23	taxable	taxable	ADJ
ftr-474	818	24	gifts	gift	NOUN
ftr-474	818	25	resulting	result	VERB
ftr-474	818	26	from	from	ADP
ftr-474	818	27	the	the	DET
ftr-474	818	28	application	application	NOUN
ftr-474	818	29	of	of	ADP
ftr-474	818	30	the	the	DET
ftr-474	818	31	special	special	ADJ
ftr-474	818	32	rules	rule	NOUN
ftr-474	818	33	in	in	ADP
ftr-474	818	34	the	the	DET
ftr-474	818	35	initial	initial	ADJ
ftr-474	818	36	transfer	transfer	NOUN
ftr-474	818	37	or	or	CCONJ
ftr-474	818	38	the	the	DET
ftr-474	818	39	value	value	NOUN
ftr-474	818	40	of	of	ADP
ftr-474	818	41	the	the	DET
ftr-474	818	42	term	term	NOUN
ftr-474	818	43	interest	interest	NOUN
ftr-474	818	44	included	include	VERB
ftr-474	818	45	in	in	ADP
ftr-474	818	46	her	her	PRON
ftr-474	818	47	gross	gross	ADJ
ftr-474	818	48	estate	estate	NOUN
ftr-474	818	49	under	under	ADP
ftr-474	818	50	§	§	PROPN
ftr-474	818	51	2033	2033	NUM
ftr-474	818	52	.	.	PUNCT
ftr-474	819	1	see	see	VERB
ftr-474	819	2	regs	reg	NOUN
ftr-474	819	3	.	.	PUNCT
ftr-474	820	1	§	§	PROPN
ftr-474	820	2	25.2702	25.2702	NUM
ftr-474	820	3	-	-	SYM
ftr-474	820	4	6(c	6(c	NUM
ftr-474	820	5	)	)	PUNCT
ftr-474	820	6	ex	ex	NOUN
ftr-474	820	7	.	.	NOUN
ftr-474	820	8	8	8	NUM
ftr-474	820	9	.	.	PUNCT
ftr-474	821	1	this	this	PRON
ftr-474	821	2	represents	represent	VERB
ftr-474	821	3	a	a	DET
ftr-474	821	4	liberaliza[vol	liberaliza[vol	ADJ
ftr-474	821	5	2:3	2:3	NUM
ftr-474	821	6	rethinking	rethink	VERB
ftr-474	821	7	section	section	NOUN
ftr-474	821	8	2702	2702	NUM
ftr-474	821	9	if	if	SCONJ
ftr-474	821	10	the	the	DET
ftr-474	821	11	only	only	ADJ
ftr-474	821	12	section	section	NOUN
ftr-474	821	13	2702	2702	NUM
ftr-474	821	14	interest	interest	NOUN
ftr-474	821	15	is	be	AUX
ftr-474	821	16	a	a	DET
ftr-474	821	17	reversion	reversion	NOUN
ftr-474	821	18	that	that	PRON
ftr-474	821	19	is	be	AUX
ftr-474	821	20	included	include	VERB
ftr-474	821	21	in	in	ADP
ftr-474	821	22	the	the	DET
ftr-474	821	23	donor	donor	NOUN
ftr-474	821	24	's	's	PART
ftr-474	821	25	gross	gross	ADJ
ftr-474	821	26	estate	estate	NOUN
ftr-474	821	27	,	,	PUNCT
ftr-474	821	28	the	the	DET
ftr-474	821	29	section	section	NOUN
ftr-474	821	30	2702	2702	NUM
ftr-474	821	31	adjustment	adjustment	NOUN
ftr-474	821	32	is	be	AUX
ftr-474	821	33	available	available	ADJ
ftr-474	821	34	unless	unless	SCONJ
ftr-474	821	35	the	the	DET
ftr-474	821	36	string	string	NOUN
ftr-474	821	37	provisions	provision	NOUN
ftr-474	821	38	trigger	trigger	VERB
ftr-474	821	39	a	a	DET
ftr-474	821	40	section	section	NOUN
ftr-474	821	41	2001(b	2001(b	NUM
ftr-474	821	42	)	)	PUNCT
ftr-474	821	43	adjustment	adjustment	NOUN
ftr-474	821	44	.	.	PUNCT
ftr-474	822	1	'the	'the	DET
ftr-474	822	2	section	section	NOUN
ftr-474	822	3	2001(b	2001(b	NOUN
ftr-474	822	4	)	)	PUNCT
ftr-474	822	5	adjustment	adjustment	NOUN
ftr-474	822	6	displaces	displace	VERB
ftr-474	822	7	the	the	DET
ftr-474	822	8	section	section	NOUN
ftr-474	822	9	2702	2702	NUM
ftr-474	822	10	adjustment	adjustment	NOUN
ftr-474	822	11	where	where	SCONJ
ftr-474	822	12	the	the	DET
ftr-474	822	13	string	string	NOUN
ftr-474	822	14	provisions	provision	NOUN
ftr-474	822	15	trigger	trigger	VERB
ftr-474	822	16	inclusion	inclusion	NOUN
ftr-474	822	17	in	in	ADP
ftr-474	822	18	the	the	DET
ftr-474	822	19	gross	gross	ADJ
ftr-474	822	20	estate	estate	NOUN
ftr-474	822	21	of	of	ADP
ftr-474	822	22	a	a	DET
ftr-474	822	23	remainder	remainder	NOUN
ftr-474	822	24	that	that	PRON
ftr-474	822	25	was	be	AUX
ftr-474	822	26	transferred	transfer	VERB
ftr-474	822	27	during	during	ADP
ftr-474	822	28	life	life	NOUN
ftr-474	822	29	.	.	PUNCT
ftr-474	823	1	35	35	NUM
ftr-474	823	2	often	often	ADV
ftr-474	823	3	,	,	PUNCT
ftr-474	823	4	however	however	ADV
ftr-474	823	5	,	,	PUNCT
ftr-474	823	6	a	a	DET
ftr-474	823	7	retained	retain	VERB
ftr-474	823	8	reversion	reversion	NOUN
ftr-474	823	9	does	do	AUX
ftr-474	823	10	not	not	PART
ftr-474	823	11	trigger	trigger	VERB
ftr-474	823	12	inclusion	inclusion	NOUN
ftr-474	823	13	of	of	ADP
ftr-474	823	14	any	any	DET
ftr-474	823	15	transferred	transfer	VERB
ftr-474	823	16	interest	interest	NOUN
ftr-474	823	17	under	under	ADP
ftr-474	823	18	the	the	DET
ftr-474	823	19	string	string	NOUN
ftr-474	823	20	provisions	provision	NOUN
ftr-474	823	21	,	,	PUNCT
ftr-474	823	22	leaving	leave	VERB
ftr-474	823	23	the	the	DET
ftr-474	823	24	section	section	NOUN
ftr-474	823	25	2702	2702	NUM
ftr-474	823	26	adjustment	adjustment	NOUN
ftr-474	823	27	intact	intact	ADJ
ftr-474	823	28	.	.	PUNCT
ftr-474	824	1	36	36	NUM
ftr-474	824	2	if	if	SCONJ
ftr-474	824	3	the	the	DET
ftr-474	824	4	special	special	ADJ
ftr-474	824	5	rules	rule	NOUN
ftr-474	824	6	valued	value	VERB
ftr-474	824	7	the	the	DET
ftr-474	824	8	retained	retain	VERB
ftr-474	824	9	reversion	reversion	NOUN
ftr-474	824	10	at	at	ADP
ftr-474	824	11	zero	zero	NUM
ftr-474	824	12	in	in	ADP
ftr-474	824	13	the	the	DET
ftr-474	824	14	initial	initial	ADJ
ftr-474	824	15	transfer	transfer	NOUN
ftr-474	824	16	,	,	PUNCT
ftr-474	824	17	the	the	DET
ftr-474	824	18	section	section	NOUN
ftr-474	824	19	2702	2702	NUM
ftr-474	824	20	adjustment	adjustment	NOUN
ftr-474	824	21	is	be	AUX
ftr-474	824	22	equal	equal	ADJ
ftr-474	824	23	to	to	ADP
ftr-474	824	24	the	the	DET
ftr-474	824	25	lesser	less	ADJ
ftr-474	824	26	of	of	ADP
ftr-474	824	27	the	the	DET
ftr-474	824	28	value	value	NOUN
ftr-474	824	29	of	of	ADP
ftr-474	824	30	the	the	DET
ftr-474	824	31	section	section	NOUN
ftr-474	824	32	2702	2702	NUM
ftr-474	824	33	interest	interest	NOUN
ftr-474	824	34	at	at	ADP
ftr-474	824	35	the	the	DET
ftr-474	824	36	time	time	NOUN
ftr-474	824	37	of	of	ADP
ftr-474	824	38	the	the	DET
ftr-474	824	39	initial	initial	ADJ
ftr-474	824	40	transfer	transfer	NOUN
ftr-474	824	41	or	or	CCONJ
ftr-474	824	42	at	at	ADP
ftr-474	824	43	death	death	NOUN
ftr-474	824	44	,	,	PUNCT
ftr-474	824	45	determined	determine	VERB
ftr-474	824	46	in	in	ADP
ftr-474	824	47	both	both	DET
ftr-474	824	48	cases	case	NOUN
ftr-474	824	49	under	under	ADP
ftr-474	824	50	general	general	ADJ
ftr-474	824	51	principles.7	principles.7	NOUN
ftr-474	824	52	if	if	SCONJ
ftr-474	824	53	the	the	DET
ftr-474	824	54	retained	retain	VERB
ftr-474	824	55	reversion	reversion	NOUN
ftr-474	824	56	would	would	AUX
ftr-474	824	57	have	have	AUX
ftr-474	824	58	been	be	AUX
ftr-474	824	59	valued	value	VERB
ftr-474	824	60	at	at	ADP
ftr-474	824	61	zero	zero	NUM
ftr-474	824	62	in	in	ADP
ftr-474	824	63	the	the	DET
ftr-474	824	64	initial	initial	ADJ
ftr-474	824	65	transfer	transfer	NOUN
ftr-474	824	66	under	under	ADP
ftr-474	824	67	robinette	robinette	NOUN
ftr-474	824	68	,	,	PUNCT
ftr-474	824	69	even	even	ADV
ftr-474	824	70	without	without	ADP
ftr-474	824	71	regard	regard	NOUN
ftr-474	824	72	to	to	ADP
ftr-474	824	73	the	the	DET
ftr-474	824	74	special	special	ADJ
ftr-474	824	75	rules	rule	NOUN
ftr-474	824	76	,	,	PUNCT
ftr-474	824	77	the	the	DET
ftr-474	824	78	first	first	ADJ
ftr-474	824	79	limitation	limitation	NOUN
ftr-474	824	80	apparently	apparently	ADV
ftr-474	824	81	produces	produce	VERB
ftr-474	824	82	a	a	DET
ftr-474	824	83	section	section	NOUN
ftr-474	824	84	2702	2702	NUM
ftr-474	824	85	adjustment	adjustment	NOUN
ftr-474	824	86	of	of	ADP
ftr-474	824	87	zero	zero	NUM
ftr-474	824	88	.	.	PUNCT
ftr-474	825	1	in	in	ADP
ftr-474	825	2	this	this	DET
ftr-474	825	3	case	case	NOUN
ftr-474	825	4	,	,	PUNCT
ftr-474	825	5	section	section	NOUN
ftr-474	825	6	2702	2702	NUM
ftr-474	825	7	produces	produce	VERB
ftr-474	825	8	the	the	DET
ftr-474	825	9	same	same	ADJ
ftr-474	825	10	result	result	NOUN
ftr-474	825	11	as	as	ADP
ftr-474	825	12	robinette	robinette	PROPN
ftr-474	825	13	in	in	ADP
ftr-474	825	14	the	the	DET
ftr-474	825	15	initial	initial	ADJ
ftr-474	825	16	transfer	transfer	NOUN
ftr-474	825	17	,	,	PUNCT
ftr-474	825	18	and	and	CCONJ
ftr-474	825	19	offers	offer	VERB
ftr-474	825	20	no	no	DET
ftr-474	825	21	tion	tion	NOUN
ftr-474	825	22	of	of	ADP
ftr-474	825	23	the	the	DET
ftr-474	825	24	original	original	ADJ
ftr-474	825	25	proposed	propose	VERB
ftr-474	825	26	regulation	regulation	NOUN
ftr-474	825	27	,	,	PUNCT
ftr-474	825	28	which	which	PRON
ftr-474	825	29	allowed	allow	VERB
ftr-474	825	30	no	no	DET
ftr-474	825	31	adjustment	adjustment	NOUN
ftr-474	825	32	in	in	ADP
ftr-474	825	33	connection	connection	NOUN
ftr-474	825	34	with	with	ADP
ftr-474	825	35	a	a	DET
ftr-474	825	36	retained	retain	VERB
ftr-474	825	37	term	term	NOUN
ftr-474	825	38	interest	interest	NOUN
ftr-474	825	39	.	.	PUNCT
ftr-474	826	1	prop	prop	NOUN
ftr-474	826	2	.	.	PUNCT
ftr-474	826	3	regs	regs	PROPN
ftr-474	826	4	.	.	PUNCT
ftr-474	827	1	§	§	PROPN
ftr-474	827	2	25.2702	25.2702	NUM
ftr-474	827	3	-	-	SYM
ftr-474	827	4	6(a)(2	6(a)(2	NUM
ftr-474	827	5	)	)	PUNCT
ftr-474	827	6	,	,	PUNCT
ftr-474	827	7	reprinted	reprint	VERB
ftr-474	827	8	at	at	ADP
ftr-474	827	9	1991	1991	NUM
ftr-474	827	10	-	-	SYM
ftr-474	827	11	2	2	NUM
ftr-474	827	12	c.b	c.b	PROPN
ftr-474	827	13	.	.	PROPN
ftr-474	827	14	1118	1118	NUM
ftr-474	827	15	,	,	PUNCT
ftr-474	827	16	1122	1122	NUM
ftr-474	827	17	.	.	PUNCT
ftr-474	828	1	134	134	NUM
ftr-474	828	2	.	.	PUNCT
ftr-474	828	3	regs	regs	PROPN
ftr-474	828	4	.	.	PUNCT
ftr-474	829	1	§	§	PROPN
ftr-474	829	2	25.2702	25.2702	NUM
ftr-474	829	3	-	-	SYM
ftr-474	829	4	6(a)(2)(ii	6(a)(2)(ii	NUM
ftr-474	829	5	)	)	PUNCT
ftr-474	829	6	.	.	PUNCT
ftr-474	830	1	135	135	NUM
ftr-474	830	2	.	.	X
ftr-474	831	1	for	for	ADP
ftr-474	831	2	example	example	NOUN
ftr-474	831	3	,	,	PUNCT
ftr-474	831	4	assume	assume	VERB
ftr-474	831	5	that	that	SCONJ
ftr-474	831	6	r	r	NOUN
ftr-474	831	7	(	(	PUNCT
ftr-474	831	8	age	age	NOUN
ftr-474	831	9	40	40	NUM
ftr-474	831	10	)	)	PUNCT
ftr-474	831	11	creates	create	VERB
ftr-474	831	12	a	a	DET
ftr-474	831	13	trust	trust	NOUN
ftr-474	831	14	of	of	ADP
ftr-474	831	15	s100,000	s100,000	PROPN
ftr-474	831	16	to	to	PART
ftr-474	831	17	pay	pay	VERB
ftr-474	831	18	income	income	NOUN
ftr-474	831	19	to	to	ADP
ftr-474	831	20	r	r	NOUN
ftr-474	831	21	's	's	PART
ftr-474	831	22	spouse	spouse	NOUN
ftr-474	831	23	s	s	PART
ftr-474	831	24	(	(	PUNCT
ftr-474	831	25	age	age	NOUN
ftr-474	831	26	42	42	NUM
ftr-474	831	27	)	)	PUNCT
ftr-474	831	28	for	for	ADP
ftr-474	831	29	life	life	NOUN
ftr-474	831	30	with	with	ADP
ftr-474	831	31	corpus	corpus	NOUN
ftr-474	831	32	at	at	ADP
ftr-474	831	33	s	s	PROPN
ftr-474	831	34	's	's	PART
ftr-474	831	35	death	death	NOUN
ftr-474	831	36	to	to	ADP
ftr-474	831	37	r	r	NOUN
ftr-474	831	38	if	if	SCONJ
ftr-474	831	39	living	live	VERB
ftr-474	831	40	or	or	CCONJ
ftr-474	831	41	if	if	SCONJ
ftr-474	831	42	r	r	NOUN
ftr-474	831	43	is	be	AUX
ftr-474	831	44	not	not	PART
ftr-474	831	45	then	then	ADV
ftr-474	831	46	living	live	VERB
ftr-474	831	47	to	to	ADP
ftr-474	831	48	their	their	PRON
ftr-474	831	49	child	child	NOUN
ftr-474	831	50	t.	t.	NOUN
ftr-474	831	51	assuming	assume	VERB
ftr-474	831	52	a	a	DET
ftr-474	831	53	constant	constant	ADJ
ftr-474	831	54	discount	discount	NOUN
ftr-474	831	55	rate	rate	NOUN
ftr-474	831	56	of	of	ADP
ftr-474	831	57	10	10	NUM
ftr-474	831	58	,	,	PUNCT
ftr-474	831	59	a	a	DET
ftr-474	831	60	constant	constant	ADJ
ftr-474	831	61	value	value	NOUN
ftr-474	831	62	of	of	ADP
ftr-474	831	63	the	the	DET
ftr-474	831	64	trust	trust	NOUN
ftr-474	831	65	property	property	NOUN
ftr-474	831	66	,	,	PUNCT
ftr-474	831	67	and	and	CCONJ
ftr-474	831	68	no	no	DET
ftr-474	831	69	marital	marital	ADJ
ftr-474	831	70	deduction	deduction	NOUN
ftr-474	831	71	under	under	ADP
ftr-474	831	72	§	§	PROPN
ftr-474	831	73	2523(f	2523(f	NOUN
ftr-474	831	74	)	)	PUNCT
ftr-474	831	75	,	,	PUNCT
ftr-474	831	76	if	if	SCONJ
ftr-474	831	77	r	r	NOUN
ftr-474	831	78	dies	die	VERB
ftr-474	831	79	10	10	NUM
ftr-474	831	80	years	year	NOUN
ftr-474	831	81	later	later	ADV
ftr-474	831	82	,	,	PUNCT
ftr-474	831	83	survived	survive	VERB
ftr-474	831	84	by	by	ADP
ftr-474	831	85	s.	s.	PROPN
ftr-474	831	86	the	the	DET
ftr-474	831	87	deathtime	deathtime	ADJ
ftr-474	831	88	value	value	NOUN
ftr-474	831	89	of	of	ADP
ftr-474	831	90	y	y	PROPN
ftr-474	831	91	's	's	PART
ftr-474	831	92	remainder	remainder	NOUN
ftr-474	831	93	(	(	PUNCT
ftr-474	831	94	$	$	SYM
ftr-474	831	95	14,780	14,780	NUM
ftr-474	831	96	)	)	PUNCT
ftr-474	831	97	is	be	AUX
ftr-474	831	98	included	include	VERB
ftr-474	831	99	in	in	ADP
ftr-474	831	100	r	r	PROPN
ftr-474	831	101	's	's	PART
ftr-474	831	102	gross	gross	ADJ
ftr-474	831	103	estate	estate	NOUN
ftr-474	831	104	.	.	PUNCT
ftr-474	832	1	irc	irc	PROPN
ftr-474	832	2	§	§	PROPN
ftr-474	832	3	2037(a	2037(a	NUM
ftr-474	832	4	)	)	PUNCT
ftr-474	832	5	;	;	PUNCT
ftr-474	833	1	regs	reg	NOUN
ftr-474	833	2	.	.	PUNCT
ftr-474	834	1	§	§	PROPN
ftr-474	834	2	20.2037	20.2037	NUM
ftr-474	834	3	-	-	SYM
ftr-474	834	4	1(e	1(e	NUM
ftr-474	834	5	)	)	PUNCT
ftr-474	834	6	ex	ex	NOUN
ftr-474	834	7	.	.	NOUN
ftr-474	834	8	3	3	X
ftr-474	834	9	.	.	PUNCT
ftr-474	835	1	the	the	DET
ftr-474	835	2	§	§	PROPN
ftr-474	835	3	2001(b	2001(b	NOUN
ftr-474	835	4	)	)	PUNCT
ftr-474	835	5	adjustment	adjustment	NOUN
ftr-474	835	6	is	be	AUX
ftr-474	835	7	the	the	DET
ftr-474	835	8	value	value	NOUN
ftr-474	835	9	of	of	ADP
ftr-474	835	10	t	t	PROPN
ftr-474	835	11	's	's	PART
ftr-474	835	12	remainder	remainder	NOUN
ftr-474	835	13	(	(	PUNCT
ftr-474	835	14	determined	determine	VERB
ftr-474	835	15	under	under	ADP
ftr-474	835	16	the	the	DET
ftr-474	835	17	tables	table	NOUN
ftr-474	835	18	)	)	PUNCT
ftr-474	835	19	at	at	ADP
ftr-474	835	20	the	the	DET
ftr-474	835	21	creation	creation	NOUN
ftr-474	835	22	of	of	ADP
ftr-474	835	23	the	the	DET
ftr-474	835	24	trust	trust	NOUN
ftr-474	835	25	(	(	PUNCT
ftr-474	835	26	s3.681	s3.681	PROPN
ftr-474	835	27	)	)	PUNCT
ftr-474	835	28	.	.	PUNCT
ftr-474	836	1	this	this	PRON
ftr-474	836	2	displaces	displace	VERB
ftr-474	836	3	the	the	DET
ftr-474	836	4	§	§	PROPN
ftr-474	836	5	2702	2702	NUM
ftr-474	836	6	adjustment	adjustment	NOUN
ftr-474	836	7	,	,	PUNCT
ftr-474	836	8	which	which	PRON
ftr-474	836	9	is	be	AUX
ftr-474	836	10	limited	limit	VERB
ftr-474	836	11	to	to	ADP
ftr-474	836	12	the	the	DET
ftr-474	836	13	lesser	less	ADJ
ftr-474	836	14	of	of	ADP
ftr-474	836	15	the	the	DET
ftr-474	836	16	value	value	NOUN
ftr-474	836	17	of	of	ADP
ftr-474	836	18	r	r	NOUN
ftr-474	836	19	's	's	PART
ftr-474	836	20	reversion	reversion	NOUN
ftr-474	836	21	determined	determine	VERB
ftr-474	836	22	under	under	ADP
ftr-474	836	23	the	the	DET
ftr-474	836	24	tables	table	NOUN
ftr-474	836	25	at	at	ADP
ftr-474	836	26	the	the	DET
ftr-474	836	27	time	time	NOUN
ftr-474	836	28	of	of	ADP
ftr-474	836	29	the	the	DET
ftr-474	836	30	initial	initial	ADJ
ftr-474	836	31	transfer	transfer	NOUN
ftr-474	836	32	(	(	PUNCT
ftr-474	836	33	$	$	SYM
ftr-474	836	34	4,360	4,360	NUM
ftr-474	836	35	)	)	PUNCT
ftr-474	836	36	or	or	CCONJ
ftr-474	836	37	the	the	DET
ftr-474	836	38	value	value	NOUN
ftr-474	836	39	of	of	ADP
ftr-474	836	40	r	r	NOUN
ftr-474	836	41	's	's	PART
ftr-474	836	42	reversion	reversion	NOUN
ftr-474	836	43	included	include	VERB
ftr-474	836	44	in	in	ADP
ftr-474	836	45	r	r	PROPN
ftr-474	836	46	's	's	PART
ftr-474	836	47	gross	gross	ADJ
ftr-474	836	48	estate	estate	NOUN
ftr-474	836	49	(	(	PUNCT
ftr-474	836	50	$	$	SYM
ftr-474	836	51	0	0	NUM
ftr-474	836	52	)	)	PUNCT
ftr-474	836	53	.	.	PUNCT
ftr-474	837	1	see	see	VERB
ftr-474	837	2	actuarial	actuarial	ADJ
ftr-474	837	3	values	value	NOUN
ftr-474	837	4	(	(	PUNCT
ftr-474	837	5	alpha	alpha	NOUN
ftr-474	837	6	)	)	PUNCT
ftr-474	837	7	,	,	PUNCT
ftr-474	837	8	supra	supra	PROPN
ftr-474	837	9	note	note	PROPN
ftr-474	837	10	17	17	NUM
ftr-474	837	11	,	,	PUNCT
ftr-474	837	12	at	at	ADP
ftr-474	837	13	tables	table	NOUN
ftr-474	837	14	s.	s.	PROPN
ftr-474	837	15	80cnsmt	80cnsmt	NUM
ftr-474	837	16	.	.	PROPN
ftr-474	838	1	136	136	NUM
ftr-474	838	2	.	.	PUNCT
ftr-474	839	1	if	if	SCONJ
ftr-474	839	2	the	the	DET
ftr-474	839	3	only	only	ADJ
ftr-474	839	4	retained	retain	VERB
ftr-474	839	5	interest	interest	NOUN
ftr-474	839	6	is	be	AUX
ftr-474	839	7	a	a	DET
ftr-474	839	8	reversion	reversion	NOUN
ftr-474	839	9	,	,	PUNCT
ftr-474	839	10	a	a	DET
ftr-474	839	11	donor	donor	NOUN
ftr-474	839	12	normally	normally	ADV
ftr-474	839	13	can	can	AUX
ftr-474	839	14	avoid	avoid	VERB
ftr-474	839	15	the	the	DET
ftr-474	839	16	string	string	NOUN
ftr-474	839	17	provisions	provision	NOUN
ftr-474	839	18	quite	quite	ADV
ftr-474	839	19	easily	easily	ADV
ftr-474	839	20	.	.	PUNCT
ftr-474	840	1	section	section	NOUN
ftr-474	840	2	2037	2037	NUM
ftr-474	840	3	does	do	AUX
ftr-474	840	4	not	not	PART
ftr-474	840	5	apply	apply	VERB
ftr-474	840	6	if	if	SCONJ
ftr-474	840	7	possession	possession	NOUN
ftr-474	840	8	or	or	CCONJ
ftr-474	840	9	enjoyment	enjoyment	NOUN
ftr-474	840	10	of	of	ADP
ftr-474	840	11	the	the	DET
ftr-474	840	12	transferred	transfer	VERB
ftr-474	840	13	interest	interest	NOUN
ftr-474	840	14	might	might	AUX
ftr-474	840	15	be	be	AUX
ftr-474	840	16	obtained	obtain	VERB
ftr-474	840	17	during	during	ADP
ftr-474	840	18	the	the	DET
ftr-474	840	19	donor	donor	NOUN
ftr-474	840	20	's	's	PART
ftr-474	840	21	life	life	NOUN
ftr-474	840	22	.	.	PUNCT
ftr-474	841	1	assume	assume	VERB
ftr-474	841	2	that	that	SCONJ
ftr-474	841	3	r	r	NOUN
ftr-474	841	4	(	(	PUNCT
ftr-474	841	5	age	age	NOUN
ftr-474	841	6	40	40	NUM
ftr-474	841	7	)	)	PUNCT
ftr-474	841	8	creates	create	VERB
ftr-474	841	9	a	a	DET
ftr-474	841	10	trust	trust	NOUN
ftr-474	841	11	of	of	ADP
ftr-474	841	12	$	$	SYM
ftr-474	841	13	100,000	100,000	NUM
ftr-474	841	14	to	to	PART
ftr-474	841	15	pay	pay	VERB
ftr-474	841	16	income	income	NOUN
ftr-474	841	17	to	to	ADP
ftr-474	841	18	r	r	NOUN
ftr-474	841	19	's	's	PART
ftr-474	841	20	spouse	spouse	NOUN
ftr-474	841	21	s	s	PART
ftr-474	841	22	(	(	PUNCT
ftr-474	841	23	age	age	NOUN
ftr-474	841	24	42	42	NUM
ftr-474	841	25	)	)	PUNCT
ftr-474	841	26	for	for	ADP
ftr-474	841	27	life	life	NOUN
ftr-474	841	28	with	with	ADP
ftr-474	841	29	corpus	corpus	NOUN
ftr-474	841	30	at	at	ADP
ftr-474	841	31	s	s	PROPN
ftr-474	841	32	's	's	PART
ftr-474	841	33	death	death	NOUN
ftr-474	841	34	to	to	ADP
ftr-474	841	35	their	their	PRON
ftr-474	841	36	child	child	NOUN
ftr-474	841	37	t	t	NOUN
ftr-474	841	38	(	(	PUNCT
ftr-474	841	39	age	age	NOUN
ftr-474	841	40	20	20	NUM
ftr-474	841	41	)	)	PUNCT
ftr-474	841	42	if	if	SCONJ
ftr-474	841	43	living	live	VERB
ftr-474	841	44	or	or	CCONJ
ftr-474	841	45	if	if	SCONJ
ftr-474	841	46	t	t	PROPN
ftr-474	841	47	is	be	AUX
ftr-474	841	48	not	not	PART
ftr-474	841	49	then	then	ADV
ftr-474	841	50	living	live	VERB
ftr-474	841	51	to	to	ADP
ftr-474	841	52	r.	r.	NOUN
ftr-474	841	53	if	if	SCONJ
ftr-474	841	54	r	r	NOUN
ftr-474	841	55	dies	die	VERB
ftr-474	841	56	10	10	NUM
ftr-474	841	57	years	year	NOUN
ftr-474	841	58	later	later	ADV
ftr-474	841	59	,	,	PUNCT
ftr-474	841	60	survived	survive	VERB
ftr-474	841	61	by	by	ADP
ftr-474	841	62	s	s	PROPN
ftr-474	841	63	,	,	PUNCT
ftr-474	841	64	only	only	ADV
ftr-474	841	65	the	the	DET
ftr-474	841	66	value	value	NOUN
ftr-474	841	67	of	of	ADP
ftr-474	841	68	r	r	NOUN
ftr-474	841	69	's	's	PART
ftr-474	841	70	reversion	reversion	NOUN
ftr-474	841	71	is	be	AUX
ftr-474	841	72	included	include	VERB
ftr-474	841	73	in	in	ADP
ftr-474	841	74	r	r	PROPN
ftr-474	841	75	's	's	PART
ftr-474	841	76	gross	gross	ADJ
ftr-474	841	77	estate	estate	NOUN
ftr-474	841	78	.	.	PUNCT
ftr-474	842	1	irc	irc	PROPN
ftr-474	842	2	§	§	PROPN
ftr-474	842	3	2033	2033	NUM
ftr-474	842	4	.	.	PUNCT
ftr-474	843	1	neither	neither	DET
ftr-474	843	2	s	s	PROPN
ftr-474	843	3	's	's	PART
ftr-474	843	4	income	income	NOUN
ftr-474	843	5	interest	interest	NOUN
ftr-474	843	6	nor	nor	CCONJ
ftr-474	843	7	7	7	NUM
ftr-474	843	8	's	's	PART
ftr-474	843	9	remainder	remainder	NOUN
ftr-474	843	10	is	be	AUX
ftr-474	843	11	included	include	VERB
ftr-474	843	12	.	.	PUNCT
ftr-474	844	1	irc	irc	PROPN
ftr-474	844	2	§	§	PROPN
ftr-474	844	3	2037(a)1	2037(a)1	PROPN
ftr-474	844	4	):	):	PUNCT
ftr-474	844	5	regs	reg	NOUN
ftr-474	844	6	.	.	PUNCT
ftr-474	845	1	§	§	PROPN
ftr-474	845	2	20.2037l(e	20.2037l(e	NOUN
ftr-474	845	3	)	)	PUNCT
ftr-474	845	4	ex	ex	NOUN
ftr-474	845	5	.	.	NOUN
ftr-474	845	6	1	1	NUM
ftr-474	845	7	.	.	NUM
ftr-474	845	8	137	137	NUM
ftr-474	845	9	.	.	PUNCT
ftr-474	846	1	in	in	ADP
ftr-474	846	2	the	the	DET
ftr-474	846	3	example	example	NOUN
ftr-474	846	4	in	in	ADP
ftr-474	846	5	note	note	NOUN
ftr-474	846	6	136	136	NUM
ftr-474	846	7	.	.	PUNCT
ftr-474	847	1	supra	supra	PROPN
ftr-474	847	2	.	.	PUNCT
ftr-474	848	1	assuming	assume	VERB
ftr-474	848	2	a	a	DET
ftr-474	848	3	constant	constant	ADJ
ftr-474	848	4	discount	discount	NOUN
ftr-474	848	5	rate	rate	NOUN
ftr-474	848	6	of	of	ADP
ftr-474	848	7	10	10	NUM
ftr-474	848	8	%	%	NOUN
ftr-474	848	9	,	,	PUNCT
ftr-474	848	10	a	a	DET
ftr-474	848	11	constant	constant	ADJ
ftr-474	848	12	value	value	NOUN
ftr-474	848	13	of	of	ADP
ftr-474	848	14	the	the	DET
ftr-474	848	15	trust	trust	NOUN
ftr-474	848	16	property	property	NOUN
ftr-474	848	17	,	,	PUNCT
ftr-474	848	18	and	and	CCONJ
ftr-474	848	19	no	no	DET
ftr-474	848	20	marital	marital	ADJ
ftr-474	848	21	deduction	deduction	NOUN
ftr-474	848	22	,	,	PUNCT
ftr-474	848	23	the	the	DET
ftr-474	848	24	first	first	ADJ
ftr-474	848	25	limitation	limitation	NOUN
ftr-474	848	26	is	be	AUX
ftr-474	848	27	s1.1	s1.1	NOUN
ftr-474	848	28	34the	34the	DET
ftr-474	848	29	value	value	NOUN
ftr-474	848	30	of	of	ADP
ftr-474	848	31	a	a	DET
ftr-474	848	32	remainder	remainder	NOUN
ftr-474	848	33	on	on	ADP
ftr-474	848	34	the	the	DET
ftr-474	848	35	death	death	NOUN
ftr-474	848	36	of	of	ADP
ftr-474	848	37	a	a	PRON
ftr-474	848	38	42	42	NUM
ftr-474	848	39	-	-	PUNCT
ftr-474	848	40	year	year	NOUN
ftr-474	848	41	-	-	PUNCT
ftr-474	848	42	old	old	ADJ
ftr-474	848	43	(	(	PUNCT
ftr-474	848	44	s8.04	s8.04	PROPN
ftr-474	848	45	1	1	NUM
ftr-474	848	46	)	)	PUNCT
ftr-474	848	47	multiplied	multiply	VERB
ftr-474	848	48	by	by	ADP
ftr-474	848	49	the	the	DET
ftr-474	848	50	probability	probability	NOUN
ftr-474	848	51	that	that	SCONJ
ftr-474	848	52	a	a	DET
ftr-474	848	53	20	20	NUM
ftr-474	848	54	-	-	PUNCT
ftr-474	848	55	year	year	NOUN
ftr-474	848	56	-	-	PUNCT
ftr-474	848	57	old	old	ADJ
ftr-474	848	58	will	will	AUX
ftr-474	848	59	fail	fail	VERB
ftr-474	848	60	to	to	PART
ftr-474	848	61	survive	survive	VERB
ftr-474	848	62	a	a	DET
ftr-474	848	63	42	42	NUM
ftr-474	848	64	-	-	PUNCT
ftr-474	848	65	year	year	NOUN
ftr-474	848	66	-	-	PUNCT
ftr-474	848	67	old	old	ADJ
ftr-474	848	68	(	(	PUNCT
ftr-474	848	69	.14105	.14105	PROPN
ftr-474	848	70	)	)	PUNCT
ftr-474	848	71	;	;	PUNCT
ftr-474	848	72	the	the	DET
ftr-474	848	73	second	second	ADJ
ftr-474	848	74	limitation	limitation	NOUN
ftr-474	848	75	is	be	AUX
ftr-474	848	76	$	$	SYM
ftr-474	848	77	2,008	2,008	NUM
ftr-474	848	78	-	-	PUNCT
ftr-474	848	79	-the	-the	PRON
ftr-474	848	80	value	value	NOUN
ftr-474	848	81	of	of	ADP
ftr-474	848	82	a	a	DET
ftr-474	848	83	remainder	remainder	NOUN
ftr-474	848	84	on	on	ADP
ftr-474	848	85	the	the	DET
ftr-474	848	86	death	death	NOUN
ftr-474	848	87	of	of	ADP
ftr-474	848	88	a	a	DET
ftr-474	848	89	52	52	NUM
ftr-474	848	90	-	-	PUNCT
ftr-474	848	91	year	year	NOUN
ftr-474	848	92	-	-	PUNCT
ftr-474	848	93	old	old	ADJ
ftr-474	848	94	(	(	PUNCT
ftr-474	848	95	s14.780	s14.780	NOUN
ftr-474	848	96	)	)	PUNCT
ftr-474	848	97	multiplied	multiply	VERB
ftr-474	848	98	by	by	ADP
ftr-474	848	99	the	the	DET
ftr-474	848	100	probability	probability	NOUN
ftr-474	848	101	that	that	SCONJ
ftr-474	848	102	a	a	DET
ftr-474	848	103	30	30	NUM
ftr-474	848	104	-	-	PUNCT
ftr-474	848	105	year	year	NOUN
ftr-474	848	106	-	-	PUNCT
ftr-474	848	107	old	old	ADJ
ftr-474	848	108	will	will	AUX
ftr-474	848	109	fail	fail	VERB
ftr-474	848	110	to	to	PART
ftr-474	848	111	survive	survive	VERB
ftr-474	848	112	a	a	DET
ftr-474	848	113	52	52	NUM
ftr-474	848	114	-	-	PUNCT
ftr-474	848	115	year	year	NOUN
ftr-474	848	116	-	-	PUNCT
ftr-474	848	117	old	old	ADJ
ftr-474	848	118	(	(	PUNCT
ftr-474	848	119	.13589	.13589	PROPN
ftr-474	848	120	)	)	PUNCT
ftr-474	848	121	.	.	PUNCT
ftr-474	849	1	under	under	ADP
ftr-474	849	2	the	the	DET
ftr-474	849	3	first	first	ADJ
ftr-474	849	4	limitation	limitation	NOUN
ftr-474	849	5	,	,	PUNCT
ftr-474	849	6	the	the	DET
ftr-474	849	7	amount	amount	NOUN
ftr-474	849	8	of	of	ADP
ftr-474	849	9	the	the	DET
ftr-474	849	10	§	§	PROPN
ftr-474	849	11	2702	2702	NUM
ftr-474	849	12	adjustment	adjustment	NOUN
ftr-474	849	13	is	be	AUX
ftr-474	849	14	$	$	SYM
ftr-474	849	15	1,134	1,134	NUM
ftr-474	849	16	.	.	PUNCT
ftr-474	850	1	see	see	VERB
ftr-474	850	2	actuarial	actuarial	ADJ
ftr-474	850	3	values	value	NOUN
ftr-474	850	4	(	(	PUNCT
ftr-474	850	5	alpha	alpha	NOUN
ftr-474	850	6	)	)	PUNCT
ftr-474	850	7	,	,	PUNCT
ftr-474	850	8	supra	supra	PROPN
ftr-474	850	9	note	note	PROPN
ftr-474	850	10	17	17	NUM
ftr-474	850	11	,	,	PUNCT
ftr-474	850	12	at	at	ADP
ftr-474	850	13	tables	table	NOUN
ftr-474	850	14	s	s	PROPN
ftr-474	850	15	,	,	PUNCT
ftr-474	850	16	80cnsmt	80cnsmt	NUM
ftr-474	850	17	.	.	PROPN
ftr-474	850	18	19941	19941	NUM
ftr-474	851	1	florida	florida	PROPN
ftr-474	851	2	tax	tax	PROPN
ftr-474	851	3	review	review	NOUN
ftr-474	851	4	better	well	ADJ
ftr-474	851	5	solution	solution	NOUN
ftr-474	851	6	to	to	ADP
ftr-474	851	7	the	the	DET
ftr-474	851	8	intractable	intractable	ADJ
ftr-474	851	9	problem	problem	NOUN
ftr-474	851	10	of	of	ADP
ftr-474	851	11	double	double	ADJ
ftr-474	851	12	taxation	taxation	NOUN
ftr-474	851	13	in	in	ADP
ftr-474	851	14	the	the	DET
ftr-474	851	15	subsequent	subsequent	ADJ
ftr-474	851	16	deathtime	deathtime	NOUN
ftr-474	851	17	transfer	transfer	NOUN
ftr-474	851	18	.	.	PUNCT
ftr-474	852	1	3	3	X
ftr-474	852	2	.	.	X
ftr-474	852	3	special	special	ADJ
ftr-474	852	4	problems.-the	problems.-the	ADJ
ftr-474	852	5	regulations	regulation	NOUN
ftr-474	852	6	fail	fail	VERB
ftr-474	852	7	to	to	PART
ftr-474	852	8	address	address	VERB
ftr-474	852	9	the	the	DET
ftr-474	852	10	availability	availability	NOUN
ftr-474	852	11	and	and	CCONJ
ftr-474	852	12	operation	operation	NOUN
ftr-474	852	13	of	of	ADP
ftr-474	852	14	the	the	DET
ftr-474	852	15	section	section	NOUN
ftr-474	852	16	2702	2702	NUM
ftr-474	852	17	adjustment	adjustment	NOUN
ftr-474	852	18	in	in	ADP
ftr-474	852	19	several	several	ADJ
ftr-474	852	20	special	special	ADJ
ftr-474	852	21	situations	situation	NOUN
ftr-474	852	22	.	.	PUNCT
ftr-474	853	1	one	one	NUM
ftr-474	853	2	problem	problem	NOUN
ftr-474	853	3	arises	arise	VERB
ftr-474	853	4	where	where	SCONJ
ftr-474	853	5	the	the	DET
ftr-474	853	6	section	section	NOUN
ftr-474	853	7	2702	2702	NUM
ftr-474	853	8	interest	interest	NOUN
ftr-474	853	9	was	be	AUX
ftr-474	853	10	held	hold	VERB
ftr-474	853	11	by	by	ADP
ftr-474	853	12	an	an	DET
ftr-474	853	13	applicable	applicable	ADJ
ftr-474	853	14	family	family	NOUN
ftr-474	853	15	member	member	NOUN
ftr-474	853	16	at	at	ADP
ftr-474	853	17	the	the	DET
ftr-474	853	18	time	time	NOUN
ftr-474	853	19	of	of	ADP
ftr-474	853	20	the	the	DET
ftr-474	853	21	initial	initial	ADJ
ftr-474	853	22	transfer	transfer	NOUN
ftr-474	853	23	.	.	PUNCT
ftr-474	854	1	technically	technically	ADV
ftr-474	854	2	,	,	PUNCT
ftr-474	854	3	the	the	DET
ftr-474	854	4	adjustment	adjustment	NOUN
ftr-474	854	5	is	be	AUX
ftr-474	854	6	potentially	potentially	ADV
ftr-474	854	7	available	available	ADJ
ftr-474	854	8	,	,	PUNCT
ftr-474	854	9	upon	upon	SCONJ
ftr-474	854	10	a	a	DET
ftr-474	854	11	subsequent	subsequent	ADJ
ftr-474	854	12	transfer	transfer	NOUN
ftr-474	854	13	of	of	ADP
ftr-474	854	14	a	a	DET
ftr-474	854	15	section	section	NOUN
ftr-474	854	16	2702	2702	NUM
ftr-474	854	17	interest	interest	NOUN
ftr-474	854	18	,	,	PUNCT
ftr-474	854	19	to	to	ADP
ftr-474	854	20	the	the	DET
ftr-474	854	21	individual	individual	NOUN
ftr-474	854	22	who	who	PRON
ftr-474	854	23	held	hold	VERB
ftr-474	854	24	that	that	DET
ftr-474	854	25	interest	interest	NOUN
ftr-474	854	26	at	at	ADP
ftr-474	854	27	the	the	DET
ftr-474	854	28	time	time	NOUN
ftr-474	854	29	of	of	ADP
ftr-474	854	30	the	the	DET
ftr-474	854	31	initial	initial	ADJ
ftr-474	854	32	transfer	transfer	NOUN
ftr-474	854	33	.	.	PUNCT
ftr-474	855	1	'38	'38	NUM
ftr-474	855	2	in	in	ADP
ftr-474	855	3	operation	operation	NOUN
ftr-474	855	4	,	,	PUNCT
ftr-474	855	5	however	however	ADV
ftr-474	855	6	,	,	PUNCT
ftr-474	855	7	the	the	DET
ftr-474	855	8	amount	amount	NOUN
ftr-474	855	9	of	of	ADP
ftr-474	855	10	the	the	DET
ftr-474	855	11	adjustment	adjustment	NOUN
ftr-474	855	12	may	may	AUX
ftr-474	855	13	not	not	PART
ftr-474	855	14	exceed	exceed	VERB
ftr-474	855	15	the	the	DET
ftr-474	855	16	increase	increase	NOUN
ftr-474	855	17	in	in	ADP
ftr-474	855	18	the	the	DET
ftr-474	855	19	holder	holder	NOUN
ftr-474	855	20	's	's	PART
ftr-474	855	21	taxable	taxable	ADJ
ftr-474	855	22	gifts	gift	NOUN
ftr-474	855	23	resulting	result	VERB
ftr-474	855	24	from	from	ADP
ftr-474	855	25	applying	apply	VERB
ftr-474	855	26	the	the	DET
ftr-474	855	27	special	special	ADJ
ftr-474	855	28	rules	rule	NOUN
ftr-474	855	29	to	to	PART
ftr-474	855	30	value	value	VERB
ftr-474	855	31	the	the	DET
ftr-474	855	32	section	section	NOUN
ftr-474	855	33	2702	2702	NUM
ftr-474	855	34	interest	interest	NOUN
ftr-474	855	35	in	in	ADP
ftr-474	855	36	the	the	DET
ftr-474	855	37	initial	initial	ADJ
ftr-474	855	38	transfer	transfer	NOUN
ftr-474	855	39	.	.	PUNCT
ftr-474	856	1	'39	'39	NUM
ftr-474	856	2	as	as	ADP
ftr-474	856	3	a	a	DET
ftr-474	856	4	practical	practical	ADJ
ftr-474	856	5	matter	matter	NOUN
ftr-474	856	6	,	,	PUNCT
ftr-474	856	7	in	in	ADP
ftr-474	856	8	the	the	DET
ftr-474	856	9	usual	usual	ADJ
ftr-474	856	10	case	case	NOUN
ftr-474	856	11	where	where	SCONJ
ftr-474	856	12	the	the	DET
ftr-474	856	13	donor	donor	NOUN
ftr-474	856	14	is	be	AUX
ftr-474	856	15	the	the	DET
ftr-474	856	16	only	only	ADJ
ftr-474	856	17	individual	individual	NOUN
ftr-474	856	18	who	who	PRON
ftr-474	856	19	made	make	VERB
ftr-474	856	20	a	a	DET
ftr-474	856	21	taxable	taxable	ADJ
ftr-474	856	22	gift	gift	NOUN
ftr-474	856	23	in	in	ADP
ftr-474	856	24	the	the	DET
ftr-474	856	25	initial	initial	ADJ
ftr-474	856	26	transfer	transfer	NOUN
ftr-474	856	27	,	,	PUNCT
ftr-474	856	28	the	the	DET
ftr-474	856	29	adjustment	adjustment	NOUN
ftr-474	856	30	is	be	AUX
ftr-474	856	31	unavailable	unavailable	ADJ
ftr-474	856	32	with	with	ADP
ftr-474	856	33	respect	respect	NOUN
ftr-474	856	34	to	to	ADP
ftr-474	856	35	any	any	DET
ftr-474	856	36	section	section	NOUN
ftr-474	856	37	2702	2702	NUM
ftr-474	856	38	interest	interest	NOUN
ftr-474	856	39	that	that	PRON
ftr-474	856	40	was	be	AUX
ftr-474	856	41	held	hold	VERB
ftr-474	856	42	by	by	ADP
ftr-474	856	43	an	an	DET
ftr-474	856	44	applicable	applicable	ADJ
ftr-474	856	45	family	family	NOUN
ftr-474	856	46	member	member	NOUN
ftr-474	856	47	40	40	NUM
ftr-474	856	48	at	at	ADP
ftr-474	856	49	the	the	DET
ftr-474	856	50	time	time	NOUN
ftr-474	856	51	of	of	ADP
ftr-474	856	52	the	the	DET
ftr-474	856	53	initial	initial	ADJ
ftr-474	856	54	transfer	transfer	NOUN
ftr-474	856	55	.	.	PUNCT
ftr-474	856	56	'	'	PUNCT
ftr-474	857	1	thus	thus	ADV
ftr-474	857	2	,	,	PUNCT
ftr-474	857	3	the	the	DET
ftr-474	857	4	donor	donor	NOUN
ftr-474	857	5	's	's	PART
ftr-474	857	6	transfer	transfer	NOUN
ftr-474	857	7	tax	tax	NOUN
ftr-474	857	8	base	base	NOUN
ftr-474	857	9	may	may	AUX
ftr-474	857	10	include	include	VERB
ftr-474	857	11	the	the	DET
ftr-474	857	12	value	value	NOUN
ftr-474	857	13	of	of	ADP
ftr-474	857	14	an	an	DET
ftr-474	857	15	interest	interest	NOUN
ftr-474	857	16	that	that	PRON
ftr-474	857	17	the	the	DET
ftr-474	857	18	donor	donor	NOUN
ftr-474	857	19	never	never	ADV
ftr-474	857	20	actually	actually	ADV
ftr-474	857	21	owned	own	VERB
ftr-474	857	22	or	or	CCONJ
ftr-474	857	23	transferred	transfer	VERB
ftr-474	857	24	.	.	PUNCT
ftr-474	858	1	the	the	DET
ftr-474	858	2	regulations	regulation	NOUN
ftr-474	858	3	provide	provide	VERB
ftr-474	858	4	some	some	DET
ftr-474	858	5	flexibility	flexibility	NOUN
ftr-474	858	6	where	where	SCONJ
ftr-474	858	7	the	the	DET
ftr-474	858	8	donor	donor	NOUN
ftr-474	858	9	and	and	CCONJ
ftr-474	858	10	the	the	DET
ftr-474	858	11	donor	donor	NOUN
ftr-474	858	12	's	's	PART
ftr-474	858	13	spouse	spouse	NOUN
ftr-474	858	14	elect	elect	NOUN
ftr-474	858	15	gift	gift	NOUN
ftr-474	858	16	-	-	PUNCT
ftr-474	858	17	splitting	splitting	NOUN
ftr-474	858	18	treatment	treatment	NOUN
ftr-474	858	19	with	with	ADP
ftr-474	858	20	respect	respect	NOUN
ftr-474	858	21	to	to	ADP
ftr-474	858	22	a	a	DET
ftr-474	858	23	subsequent	subsequent	ADJ
ftr-474	858	24	lifetime	lifetime	NOUN
ftr-474	858	25	transfer	transfer	NOUN
ftr-474	858	26	of	of	ADP
ftr-474	858	27	the	the	DET
ftr-474	858	28	section	section	NOUN
ftr-474	858	29	2702	2702	NUM
ftr-474	858	30	interest	interest	NOUN
ftr-474	858	31	.	.	PUNCT
ftr-474	859	1	under	under	ADP
ftr-474	859	2	the	the	DET
ftr-474	859	3	regulations	regulation	NOUN
ftr-474	859	4	,	,	PUNCT
ftr-474	859	5	the	the	DET
ftr-474	859	6	donor	donor	NOUN
ftr-474	859	7	,	,	PUNCT
ftr-474	859	8	who	who	PRON
ftr-474	859	9	would	would	AUX
ftr-474	859	10	otherwise	otherwise	ADV
ftr-474	859	11	be	be	AUX
ftr-474	859	12	entitled	entitle	VERB
ftr-474	859	13	to	to	ADP
ftr-474	859	14	the	the	DET
ftr-474	859	15	entire	entire	ADJ
ftr-474	859	16	adjustment	adjustment	NOUN
ftr-474	859	17	,	,	PUNCT
ftr-474	859	18	may	may	AUX
ftr-474	859	19	assign	assign	VERB
ftr-474	859	20	half	half	NOUN
ftr-474	859	21	of	of	ADP
ftr-474	859	22	the	the	DET
ftr-474	859	23	adjustment	adjustment	NOUN
ftr-474	859	24	to	to	ADP
ftr-474	859	25	the	the	DET
ftr-474	859	26	consenting	consent	VERB
ftr-474	859	27	spouse	spouse	NOUN
ftr-474	859	28	.	.	PUNCT
ftr-474	860	1	142	142	NUM
ftr-474	860	2	where	where	SCONJ
ftr-474	860	3	the	the	DET
ftr-474	860	4	spouses	spouse	NOUN
ftr-474	860	5	elected	elect	VERB
ftr-474	860	6	giftsplitting	giftsplitte	VERB
ftr-474	860	7	in	in	ADP
ftr-474	860	8	the	the	DET
ftr-474	860	9	initial	initial	ADJ
ftr-474	860	10	transfer	transfer	NOUN
ftr-474	860	11	,	,	PUNCT
ftr-474	860	12	however	however	ADV
ftr-474	860	13	,	,	PUNCT
ftr-474	860	14	half	half	NOUN
ftr-474	860	15	of	of	ADP
ftr-474	860	16	the	the	DET
ftr-474	860	17	adjustment	adjustment	NOUN
ftr-474	860	18	is	be	AUX
ftr-474	860	19	apparently	apparently	ADV
ftr-474	860	20	lost	lose	VERB
ftr-474	860	21	unless	unless	SCONJ
ftr-474	860	22	half	half	NOUN
ftr-474	860	23	of	of	ADP
ftr-474	860	24	the	the	DET
ftr-474	860	25	retained	retain	VERB
ftr-474	860	26	interest	interest	NOUN
ftr-474	860	27	is	be	AUX
ftr-474	860	28	treated	treat	VERB
ftr-474	860	29	as	as	ADP
ftr-474	860	30	"	"	PUNCT
ftr-474	860	31	held	hold	VERB
ftr-474	860	32	"	"	PUNCT
ftr-474	860	33	by	by	ADP
ftr-474	860	34	the	the	DET
ftr-474	860	35	consenting	consent	VERB
ftr-474	860	36	spouse	spouse	NOUN
ftr-474	860	37	at	at	ADP
ftr-474	860	38	the	the	DET
ftr-474	860	39	time	time	NOUN
ftr-474	860	40	of	of	ADP
ftr-474	860	41	the	the	DET
ftr-474	860	42	initial	initial	ADJ
ftr-474	860	43	transfer	transfer	NOUN
ftr-474	860	44	.	.	PUNCT
ftr-474	861	1	4	4	NUM
ftr-474	861	2	the	the	DET
ftr-474	861	3	regulations	regulation	NOUN
ftr-474	861	4	might	might	AUX
ftr-474	861	5	easily	easily	ADV
ftr-474	861	6	be	be	AUX
ftr-474	861	7	138	138	NUM
ftr-474	861	8	.	.	PUNCT
ftr-474	862	1	regs	reg	NOUN
ftr-474	862	2	.	.	PUNCT
ftr-474	863	1	§	§	PROPN
ftr-474	863	2	25.2702	25.2702	NUM
ftr-474	863	3	-	-	SYM
ftr-474	863	4	6(a)(1	6(a)(1	NUM
ftr-474	863	5	)	)	PUNCT
ftr-474	863	6	,	,	PUNCT
ftr-474	863	7	(	(	PUNCT
ftr-474	863	8	2	2	NUM
ftr-474	863	9	)	)	PUNCT
ftr-474	863	10	.	.	PUNCT
ftr-474	864	1	by	by	ADP
ftr-474	864	2	definition	definition	NOUN
ftr-474	864	3	,	,	PUNCT
ftr-474	864	4	the	the	DET
ftr-474	864	5	individual	individual	NOUN
ftr-474	864	6	who	who	PRON
ftr-474	864	7	held	hold	VERB
ftr-474	864	8	a	a	DET
ftr-474	864	9	§	§	PROPN
ftr-474	864	10	2702	2702	NUM
ftr-474	864	11	interest	interest	NOUN
ftr-474	864	12	at	at	ADP
ftr-474	864	13	the	the	DET
ftr-474	864	14	time	time	NOUN
ftr-474	864	15	of	of	ADP
ftr-474	864	16	the	the	DET
ftr-474	864	17	initial	initial	ADJ
ftr-474	864	18	transfer	transfer	NOUN
ftr-474	864	19	is	be	AUX
ftr-474	864	20	either	either	CCONJ
ftr-474	864	21	the	the	DET
ftr-474	864	22	donor	donor	NOUN
ftr-474	864	23	or	or	CCONJ
ftr-474	864	24	an	an	DET
ftr-474	864	25	applicable	applicable	ADJ
ftr-474	864	26	family	family	NOUN
ftr-474	864	27	member	member	NOUN
ftr-474	864	28	.	.	PUNCT
ftr-474	865	1	irc	irc	PROPN
ftr-474	865	2	§	§	PROPN
ftr-474	865	3	2702(a)(1	2702(a)(1	NUM
ftr-474	865	4	)	)	PUNCT
ftr-474	865	5	.	.	PUNCT
ftr-474	866	1	139	139	NUM
ftr-474	866	2	.	.	PUNCT
ftr-474	866	3	regs	reg	NOUN
ftr-474	866	4	.	.	PUNCT
ftr-474	867	1	§	§	PROPN
ftr-474	867	2	25.2702	25.2702	NUM
ftr-474	867	3	-	-	SYM
ftr-474	867	4	6(b)(1)(i	6(b)(1)(i	NUM
ftr-474	867	5	)	)	PUNCT
ftr-474	867	6	.	.	PUNCT
ftr-474	868	1	140	140	NUM
ftr-474	868	2	.	.	PUNCT
ftr-474	869	1	the	the	DET
ftr-474	869	2	adjustment	adjustment	NOUN
ftr-474	869	3	may	may	AUX
ftr-474	869	4	be	be	AUX
ftr-474	869	5	available	available	ADJ
ftr-474	869	6	with	with	ADP
ftr-474	869	7	respect	respect	NOUN
ftr-474	869	8	to	to	ADP
ftr-474	869	9	a	a	DET
ftr-474	869	10	§	§	PROPN
ftr-474	869	11	2702	2702	NUM
ftr-474	869	12	interest	interest	NOUN
ftr-474	869	13	held	hold	VERB
ftr-474	869	14	by	by	ADP
ftr-474	869	15	the	the	DET
ftr-474	869	16	donor	donor	NOUN
ftr-474	869	17	's	's	PART
ftr-474	869	18	spouse	spouse	NOUN
ftr-474	869	19	as	as	ADP
ftr-474	869	20	a	a	DET
ftr-474	869	21	result	result	NOUN
ftr-474	869	22	of	of	ADP
ftr-474	869	23	a	a	DET
ftr-474	869	24	gift	gift	NOUN
ftr-474	869	25	-	-	PUNCT
ftr-474	869	26	splitting	splitting	NOUN
ftr-474	869	27	election	election	NOUN
ftr-474	869	28	.	.	PUNCT
ftr-474	870	1	see	see	VERB
ftr-474	870	2	infra	infra	NOUN
ftr-474	870	3	notes	note	VERB
ftr-474	870	4	142	142	NUM
ftr-474	870	5	-	-	SYM
ftr-474	870	6	44	44	NUM
ftr-474	870	7	and	and	CCONJ
ftr-474	870	8	accompanying	accompany	VERB
ftr-474	870	9	text	text	NOUN
ftr-474	870	10	.	.	PUNCT
ftr-474	871	1	141	141	NUM
ftr-474	871	2	.	.	PUNCT
ftr-474	872	1	by	by	ADP
ftr-474	872	2	contrast	contrast	NOUN
ftr-474	872	3	,	,	PUNCT
ftr-474	872	4	the	the	DET
ftr-474	872	5	analogous	analogous	ADJ
ftr-474	872	6	adjustment	adjustment	NOUN
ftr-474	872	7	under	under	ADP
ftr-474	872	8	§	§	PROPN
ftr-474	872	9	2701	2701	NUM
ftr-474	872	10	is	be	AUX
ftr-474	872	11	allowed	allow	VERB
ftr-474	872	12	as	as	ADP
ftr-474	872	13	a	a	DET
ftr-474	872	14	reduction	reduction	NOUN
ftr-474	872	15	in	in	ADP
ftr-474	872	16	the	the	DET
ftr-474	872	17	donor	donor	NOUN
ftr-474	872	18	's	's	PART
ftr-474	872	19	cumulative	cumulative	ADJ
ftr-474	872	20	taxable	taxable	ADJ
ftr-474	872	21	gifts	gift	NOUN
ftr-474	872	22	,	,	PUNCT
ftr-474	872	23	even	even	ADV
ftr-474	872	24	where	where	SCONJ
ftr-474	872	25	the	the	DET
ftr-474	872	26	holder	holder	NOUN
ftr-474	872	27	is	be	AUX
ftr-474	872	28	an	an	DET
ftr-474	872	29	applicable	applicable	ADJ
ftr-474	872	30	family	family	NOUN
ftr-474	872	31	member	member	NOUN
ftr-474	872	32	.	.	PUNCT
ftr-474	873	1	regs	regs	PROPN
ftr-474	873	2	.	.	PUNCT
ftr-474	874	1	§	§	PROPN
ftr-474	874	2	25.2701	25.2701	NUM
ftr-474	874	3	-	-	SYM
ftr-474	874	4	5(a)-(c	5(a)-(c	NUM
ftr-474	874	5	)	)	PUNCT
ftr-474	874	6	.	.	PUNCT
ftr-474	875	1	there	there	PRON
ftr-474	875	2	is	be	VERB
ftr-474	875	3	no	no	DET
ftr-474	875	4	apparent	apparent	ADJ
ftr-474	875	5	reason	reason	NOUN
ftr-474	875	6	for	for	ADP
ftr-474	875	7	a	a	DET
ftr-474	875	8	more	more	ADV
ftr-474	875	9	restrictive	restrictive	ADJ
ftr-474	875	10	rule	rule	NOUN
ftr-474	875	11	under	under	ADP
ftr-474	875	12	§	§	PROPN
ftr-474	875	13	2702	2702	NUM
ftr-474	875	14	.	.	PUNCT
ftr-474	876	1	142	142	NUM
ftr-474	876	2	.	.	PUNCT
ftr-474	876	3	regs	regs	PROPN
ftr-474	876	4	.	.	PUNCT
ftr-474	877	1	§	§	PROPN
ftr-474	877	2	25.2702	25.2702	NUM
ftr-474	877	3	-	-	SYM
ftr-474	877	4	6(a)(3	6(a)(3	NUM
ftr-474	877	5	)	)	PUNCT
ftr-474	877	6	.	.	PUNCT
ftr-474	878	1	if	if	SCONJ
ftr-474	878	2	the	the	DET
ftr-474	878	3	gift	gift	NOUN
ftr-474	878	4	-	-	PUNCT
ftr-474	878	5	splitting	splitting	NOUN
ftr-474	878	6	election	election	NOUN
ftr-474	878	7	produces	produce	VERB
ftr-474	878	8	a	a	DET
ftr-474	878	9	second	second	ADJ
ftr-474	878	10	annual	annual	ADJ
ftr-474	878	11	exclusion	exclusion	NOUN
ftr-474	878	12	,	,	PUNCT
ftr-474	878	13	the	the	DET
ftr-474	878	14	second	second	ADJ
ftr-474	878	15	limitation	limitation	NOUN
ftr-474	878	16	may	may	AUX
ftr-474	878	17	produce	produce	VERB
ftr-474	878	18	a	a	DET
ftr-474	878	19	correspondingly	correspondingly	ADV
ftr-474	878	20	smaller	small	ADJ
ftr-474	878	21	adjustment	adjustment	NOUN
ftr-474	878	22	.	.	PUNCT
ftr-474	879	1	see	see	VERB
ftr-474	879	2	regs	reg	NOUN
ftr-474	879	3	.	.	PUNCT
ftr-474	880	1	§	§	PROPN
ftr-474	880	2	25.2702	25.2702	NUM
ftr-474	880	3	-	-	SYM
ftr-474	880	4	6(c	6(c	NUM
ftr-474	880	5	)	)	PUNCT
ftr-474	880	6	ex	ex	NOUN
ftr-474	880	7	.	.	NOUN
ftr-474	880	8	4	4	NUM
ftr-474	880	9	.	.	NOUN
ftr-474	880	10	143	143	NUM
ftr-474	880	11	.	.	PUNCT
ftr-474	881	1	if	if	SCONJ
ftr-474	881	2	the	the	DET
ftr-474	881	3	entire	entire	ADJ
ftr-474	881	4	retained	retain	VERB
ftr-474	881	5	interest	interest	NOUN
ftr-474	881	6	is	be	AUX
ftr-474	881	7	treated	treat	VERB
ftr-474	881	8	as	as	ADP
ftr-474	881	9	"	"	PUNCT
ftr-474	881	10	held	hold	VERB
ftr-474	881	11	"	"	PUNCT
ftr-474	881	12	by	by	ADP
ftr-474	881	13	the	the	DET
ftr-474	881	14	donor	donor	NOUN
ftr-474	881	15	at	at	ADP
ftr-474	881	16	the	the	DET
ftr-474	881	17	time	time	NOUN
ftr-474	881	18	of	of	ADP
ftr-474	881	19	the	the	DET
ftr-474	881	20	initial	initial	ADJ
ftr-474	881	21	transfer	transfer	NOUN
ftr-474	881	22	,	,	PUNCT
ftr-474	881	23	only	only	ADV
ftr-474	881	24	the	the	DET
ftr-474	881	25	donor	donor	NOUN
ftr-474	881	26	's	's	PART
ftr-474	881	27	half	half	NOUN
ftr-474	881	28	of	of	ADP
ftr-474	881	29	the	the	DET
ftr-474	881	30	split	split	NOUN
ftr-474	881	31	gift	gift	NOUN
ftr-474	881	32	is	be	AUX
ftr-474	881	33	taken	take	VERB
ftr-474	881	34	into	into	ADP
ftr-474	881	35	account	account	NOUN
ftr-474	881	36	in	in	ADP
ftr-474	881	37	calculating	calculate	VERB
ftr-474	881	38	the	the	DET
ftr-474	881	39	§	§	PROPN
ftr-474	881	40	2702	2702	NUM
ftr-474	881	41	adjustment	adjustment	NOUN
ftr-474	881	42	.	.	PUNCT
ftr-474	882	1	regs	regs	PROPN
ftr-474	882	2	.	.	PUNCT
ftr-474	883	1	§	§	PROPN
ftr-474	883	2	25.2702	25.2702	NUM
ftr-474	883	3	-	-	PUNCT
ftr-474	883	4	6(b)(l)(i	6(b)(l)(i	NUM
ftr-474	883	5	)	)	PUNCT
ftr-474	883	6	(	(	PUNCT
ftr-474	883	7	first	first	ADJ
ftr-474	883	8	limitation	limitation	NOUN
ftr-474	883	9	)	)	PUNCT
ftr-474	883	10	.	.	PUNCT
ftr-474	884	1	moreover	moreover	ADV
ftr-474	884	2	,	,	PUNCT
ftr-474	884	3	if	if	SCONJ
ftr-474	884	4	half	half	NOUN
ftr-474	884	5	of	of	ADP
ftr-474	884	6	the	the	DET
ftr-474	884	7	retained	retain	VERB
ftr-474	884	8	interest	interest	NOUN
ftr-474	884	9	is	be	AUX
ftr-474	884	10	treated	treat	VERB
ftr-474	884	11	as	as	SCONJ
ftr-474	884	12	held	hold	VERB
ftr-474	884	13	by	by	ADP
ftr-474	884	14	each	each	DET
ftr-474	884	15	spouse	spouse	NOUN
ftr-474	884	16	at	at	ADP
ftr-474	884	17	the	the	DET
ftr-474	884	18	time	time	NOUN
ftr-474	884	19	of	of	ADP
ftr-474	884	20	the	the	DET
ftr-474	884	21	initial	initial	ADJ
ftr-474	884	22	transfer	transfer	NOUN
ftr-474	884	23	,	,	PUNCT
ftr-474	884	24	half	half	NOUN
ftr-474	884	25	of	of	ADP
ftr-474	884	26	the	the	DET
ftr-474	884	27	adjustment	adjustment	NOUN
ftr-474	884	28	may	may	AUX
ftr-474	884	29	still	still	ADV
ftr-474	884	30	be	be	AUX
ftr-474	884	31	lost	lose	VERB
ftr-474	884	32	unless	unless	SCONJ
ftr-474	884	33	the	the	DET
ftr-474	884	34	spouses	spouse	NOUN
ftr-474	884	35	elect	elect	VERB
ftr-474	884	36	gift	gift	NOUN
ftr-474	884	37	-	-	PUNCT
ftr-474	884	38	splitting	splitting	NOUN
ftr-474	884	39	treatment	treatment	NOUN
ftr-474	884	40	with	with	ADP
ftr-474	884	41	respect	respect	NOUN
ftr-474	884	42	to	to	ADP
ftr-474	884	43	the	the	DET
ftr-474	884	44	[	[	X
ftr-474	884	45	vol	vol	NOUN
ftr-474	884	46	2:3	2:3	NUM
ftr-474	884	47	rethinking	rethink	VERB
ftr-474	884	48	section	section	NOUN
ftr-474	884	49	2702	2702	NUM
ftr-474	884	50	clarified	clarify	VERB
ftr-474	884	51	to	to	PART
ftr-474	884	52	allocate	allocate	VERB
ftr-474	884	53	the	the	DET
ftr-474	884	54	adjustment	adjustment	NOUN
ftr-474	884	55	equally	equally	ADV
ftr-474	884	56	between	between	ADP
ftr-474	884	57	the	the	DET
ftr-474	884	58	spouses	spouse	NOUN
ftr-474	884	59	or	or	CCONJ
ftr-474	884	60	permit	permit	VERB
ftr-474	884	61	the	the	DET
ftr-474	884	62	donor	donor	NOUN
ftr-474	884	63	to	to	PART
ftr-474	884	64	assign	assign	VERB
ftr-474	884	65	half	half	NOUN
ftr-474	884	66	of	of	ADP
ftr-474	884	67	the	the	DET
ftr-474	884	68	adjustment	adjustment	NOUN
ftr-474	884	69	to	to	ADP
ftr-474	884	70	the	the	DET
ftr-474	884	71	consenting	consent	VERB
ftr-474	884	72	spouse	spouse	NOUN
ftr-474	884	73	.	.	PUNCT
ftr-474	884	74	'	'	PUNCT
ftr-474	885	1	"	"	PUNCT
ftr-474	885	2	a	a	DET
ftr-474	885	3	different	different	ADJ
ftr-474	885	4	problem	problem	NOUN
ftr-474	885	5	arises	arise	VERB
ftr-474	885	6	where	where	SCONJ
ftr-474	885	7	multiple	multiple	ADJ
ftr-474	885	8	initial	initial	ADJ
ftr-474	885	9	transfers	transfer	NOUN
ftr-474	885	10	occur	occur	VERB
ftr-474	885	11	with	with	ADP
ftr-474	885	12	respect	respect	NOUN
ftr-474	885	13	to	to	ADP
ftr-474	885	14	the	the	DET
ftr-474	885	15	same	same	ADJ
ftr-474	885	16	section	section	NOUN
ftr-474	885	17	2702	2702	NUM
ftr-474	885	18	interest	interest	NOUN
ftr-474	885	19	.	.	PUNCT
ftr-474	886	1	for	for	ADP
ftr-474	886	2	example	example	NOUN
ftr-474	886	3	,	,	PUNCT
ftr-474	886	4	assume	assume	VERB
ftr-474	886	5	that	that	SCONJ
ftr-474	886	6	a	a	X
ftr-474	886	7	,	,	PUNCT
ftr-474	886	8	age	age	NOUN
ftr-474	886	9	40	40	NUM
ftr-474	886	10	,	,	PUNCT
ftr-474	886	11	transfers	transfer	VERB
ftr-474	886	12	property	property	NOUN
ftr-474	886	13	worth	worth	ADJ
ftr-474	886	14	$	$	SYM
ftr-474	886	15	100,000	100,000	NUM
ftr-474	886	16	in	in	ADP
ftr-474	886	17	trust	trust	NOUN
ftr-474	886	18	to	to	PART
ftr-474	886	19	pay	pay	VERB
ftr-474	886	20	income	income	NOUN
ftr-474	886	21	to	to	ADP
ftr-474	886	22	herself	herself	PRON
ftr-474	886	23	for	for	ADP
ftr-474	886	24	life	life	NOUN
ftr-474	886	25	,	,	PUNCT
ftr-474	886	26	with	with	ADP
ftr-474	886	27	remainder	remainder	NOUN
ftr-474	886	28	at	at	ADP
ftr-474	886	29	her	her	PRON
ftr-474	886	30	death	death	NOUN
ftr-474	886	31	to	to	ADP
ftr-474	886	32	her	her	PRON
ftr-474	886	33	child	child	NOUN
ftr-474	886	34	c	c	NOUN
ftr-474	886	35	,	,	PUNCT
ftr-474	886	36	age	age	NOUN
ftr-474	886	37	10	10	NUM
ftr-474	886	38	.	.	PUNCT
ftr-474	887	1	under	under	ADP
ftr-474	887	2	section	section	NOUN
ftr-474	887	3	2702	2702	NUM
ftr-474	887	4	,	,	PUNCT
ftr-474	887	5	the	the	DET
ftr-474	887	6	amount	amount	NOUN
ftr-474	887	7	of	of	ADP
ftr-474	887	8	a	a	DET
ftr-474	887	9	's	's	PART
ftr-474	887	10	gift	gift	NOUN
ftr-474	887	11	in	in	ADP
ftr-474	887	12	this	this	DET
ftr-474	887	13	first	first	ADJ
ftr-474	887	14	initial	initial	ADJ
ftr-474	887	15	transfer	transfer	NOUN
ftr-474	887	16	is	be	AUX
ftr-474	887	17	$	$	SYM
ftr-474	887	18	100,000	100,000	NUM
ftr-474	887	19	.	.	PUNCT
ftr-474	888	1	three	three	NUM
ftr-474	888	2	years	year	NOUN
ftr-474	888	3	later	later	ADV
ftr-474	888	4	,	,	PUNCT
ftr-474	888	5	a	a	DET
ftr-474	888	6	(	(	PUNCT
ftr-474	888	7	now	now	ADV
ftr-474	888	8	age	age	NOUN
ftr-474	888	9	43	43	NUM
ftr-474	888	10	)	)	PUNCT
ftr-474	888	11	carves	carve	VERB
ftr-474	888	12	her	her	PRON
ftr-474	888	13	life	life	NOUN
ftr-474	888	14	income	income	NOUN
ftr-474	888	15	interest	interest	NOUN
ftr-474	888	16	into	into	ADP
ftr-474	888	17	a	a	DET
ftr-474	888	18	10	10	NUM
ftr-474	888	19	-	-	PUNCT
ftr-474	888	20	year	year	NOUN
ftr-474	888	21	term	term	NOUN
ftr-474	888	22	interest	interest	NOUN
ftr-474	888	23	and	and	CCONJ
ftr-474	888	24	a	a	DET
ftr-474	888	25	remainder	remainder	NOUN
ftr-474	888	26	,	,	PUNCT
ftr-474	888	27	retaining	retain	VERB
ftr-474	888	28	the	the	DET
ftr-474	888	29	term	term	NOUN
ftr-474	888	30	interest	interest	NOUN
ftr-474	888	31	and	and	CCONJ
ftr-474	888	32	transferring	transfer	VERB
ftr-474	888	33	the	the	DET
ftr-474	888	34	remainder	remainder	NOUN
ftr-474	888	35	to	to	ADP
ftr-474	888	36	c.	c.	PROPN
ftr-474	888	37	under	under	ADP
ftr-474	888	38	section	section	NOUN
ftr-474	888	39	2702	2702	NUM
ftr-474	888	40	,	,	PUNCT
ftr-474	888	41	the	the	DET
ftr-474	888	42	amount	amount	NOUN
ftr-474	888	43	of	of	ADP
ftr-474	888	44	a	a	DET
ftr-474	888	45	's	's	PART
ftr-474	888	46	gift	gift	NOUN
ftr-474	888	47	in	in	ADP
ftr-474	888	48	this	this	DET
ftr-474	888	49	second	second	ADJ
ftr-474	888	50	initial	initial	ADJ
ftr-474	888	51	transfer	transfer	NOUN
ftr-474	888	52	is	be	AUX
ftr-474	888	53	apparently	apparently	ADV
ftr-474	888	54	equal	equal	ADJ
ftr-474	888	55	to	to	ADP
ftr-474	888	56	the	the	DET
ftr-474	888	57	value	value	NOUN
ftr-474	888	58	(	(	PUNCT
ftr-474	888	59	determined	determine	VERB
ftr-474	888	60	under	under	ADP
ftr-474	888	61	the	the	DET
ftr-474	888	62	tables	table	NOUN
ftr-474	888	63	)	)	PUNCT
ftr-474	888	64	of	of	ADP
ftr-474	888	65	an	an	DET
ftr-474	888	66	income	income	NOUN
ftr-474	888	67	interest	interest	NOUN
ftr-474	888	68	for	for	ADP
ftr-474	888	69	a	a	DET
ftr-474	888	70	's	's	PART
ftr-474	888	71	life.141	life.141	NOUN
ftr-474	888	72	apparently	apparently	ADV
ftr-474	888	73	,	,	PUNCT
ftr-474	888	74	no	no	DET
ftr-474	888	75	section	section	NOUN
ftr-474	888	76	2702	2702	NUM
ftr-474	888	77	adjustment	adjustment	NOUN
ftr-474	888	78	is	be	AUX
ftr-474	888	79	allowed	allow	VERB
ftr-474	888	80	as	as	ADV
ftr-474	888	81	long	long	ADV
ftr-474	888	82	as	as	SCONJ
ftr-474	888	83	a	a	DET
ftr-474	888	84	retains	retain	VERB
ftr-474	888	85	any	any	DET
ftr-474	888	86	portion	portion	NOUN
ftr-474	888	87	of	of	ADP
ftr-474	888	88	her	her	PRON
ftr-474	888	89	income	income	NOUN
ftr-474	888	90	interest	interest	NOUN
ftr-474	888	91	.	.	PUNCT
ftr-474	888	92	'	'	PUNCT
ftr-474	889	1	"	"	PUNCT
ftr-474	889	2	6	6	NUM
ftr-474	889	3	assume	assume	VERB
ftr-474	889	4	,	,	PUNCT
ftr-474	889	5	however	however	ADV
ftr-474	889	6	,	,	PUNCT
ftr-474	889	7	that	that	SCONJ
ftr-474	889	8	five	five	NUM
ftr-474	889	9	years	year	NOUN
ftr-474	889	10	later	later	ADV
ftr-474	889	11	a	a	DET
ftr-474	889	12	(	(	PUNCT
ftr-474	889	13	now	now	ADV
ftr-474	889	14	age	age	NOUN
ftr-474	889	15	48	48	NUM
ftr-474	889	16	)	)	PUNCT
ftr-474	889	17	transfers	transfer	VERB
ftr-474	889	18	the	the	DET
ftr-474	889	19	balance	balance	NOUN
ftr-474	889	20	of	of	ADP
ftr-474	889	21	her	her	PRON
ftr-474	889	22	income	income	NOUN
ftr-474	889	23	interest	interest	NOUN
ftr-474	889	24	to	to	ADP
ftr-474	889	25	c.	c.	NOUN
ftr-474	889	26	at	at	ADP
ftr-474	889	27	that	that	DET
ftr-474	889	28	time	time	NOUN
ftr-474	889	29	,	,	PUNCT
ftr-474	889	30	a	a	DET
ftr-474	889	31	becomes	become	VERB
ftr-474	889	32	entitled	entitle	VERB
ftr-474	889	33	to	to	ADP
ftr-474	889	34	an	an	DET
ftr-474	889	35	adjustment	adjustment	NOUN
ftr-474	889	36	,	,	PUNCT
ftr-474	889	37	4	4	NUM
ftr-474	889	38	'	'	PUNCT
ftr-474	889	39	arguably	arguably	ADV
ftr-474	889	40	in	in	ADP
ftr-474	889	41	a	a	DET
ftr-474	889	42	comsubsequent	comsubsequent	NOUN
ftr-474	889	43	transfer	transfer	NOUN
ftr-474	889	44	.	.	PUNCT
ftr-474	890	1	regs	reg	NOUN
ftr-474	890	2	.	.	PUNCT
ftr-474	891	1	§	§	PROPN
ftr-474	891	2	25.2702	25.2702	NUM
ftr-474	891	3	-	-	SYM
ftr-474	891	4	6(b)(1)(ii	6(b)(1)(ii	NUM
ftr-474	891	5	)	)	PUNCT
ftr-474	891	6	(	(	PUNCT
ftr-474	891	7	second	second	ADJ
ftr-474	891	8	limitation	limitation	NOUN
ftr-474	891	9	)	)	PUNCT
ftr-474	891	10	.	.	PUNCT
ftr-474	892	1	the	the	DET
ftr-474	892	2	need	need	NOUN
ftr-474	892	3	for	for	ADP
ftr-474	892	4	a	a	DET
ftr-474	892	5	§	§	PROPN
ftr-474	892	6	2702	2702	NUM
ftr-474	892	7	adjustment	adjustment	NOUN
ftr-474	892	8	may	may	AUX
ftr-474	892	9	be	be	AUX
ftr-474	892	10	obviated	obviate	VERB
ftr-474	892	11	,	,	PUNCT
ftr-474	892	12	however	however	ADV
ftr-474	892	13	,	,	PUNCT
ftr-474	892	14	if	if	SCONJ
ftr-474	892	15	the	the	DET
ftr-474	892	16	transferred	transfer	VERB
ftr-474	892	17	interest	interest	NOUN
ftr-474	892	18	is	be	AUX
ftr-474	892	19	subsequently	subsequently	ADV
ftr-474	892	20	included	include	VERB
ftr-474	892	21	in	in	ADP
ftr-474	892	22	the	the	DET
ftr-474	892	23	donor	donor	NOUN
ftr-474	892	24	's	's	PART
ftr-474	892	25	gross	gross	ADJ
ftr-474	892	26	estate	estate	NOUN
ftr-474	892	27	under	under	ADP
ftr-474	892	28	the	the	DET
ftr-474	892	29	string	string	NOUN
ftr-474	892	30	provisions	provision	NOUN
ftr-474	892	31	.	.	PUNCT
ftr-474	893	1	see	see	VERB
ftr-474	893	2	supra	supra	PROPN
ftr-474	893	3	notes	note	VERB
ftr-474	893	4	129	129	NUM
ftr-474	893	5	-	-	SYM
ftr-474	893	6	37	37	NUM
ftr-474	893	7	and	and	CCONJ
ftr-474	893	8	accompanying	accompany	VERB
ftr-474	893	9	text	text	NOUN
ftr-474	893	10	.	.	PUNCT
ftr-474	894	1	in	in	ADP
ftr-474	894	2	that	that	DET
ftr-474	894	3	case	case	NOUN
ftr-474	894	4	,	,	PUNCT
ftr-474	894	5	§	§	PROPN
ftr-474	894	6	2001(b	2001(b	NUM
ftr-474	894	7	)	)	PUNCT
ftr-474	894	8	attributes	attribute	VERB
ftr-474	894	9	the	the	DET
ftr-474	894	10	entire	entire	ADJ
ftr-474	894	11	gift	gift	NOUN
ftr-474	894	12	to	to	ADP
ftr-474	894	13	the	the	DET
ftr-474	894	14	donor	donor	NOUN
ftr-474	894	15	for	for	ADP
ftr-474	894	16	purposes	purpose	NOUN
ftr-474	894	17	of	of	ADP
ftr-474	894	18	the	the	DET
ftr-474	894	19	reduction	reduction	NOUN
ftr-474	894	20	in	in	ADP
ftr-474	894	21	adjusted	adjusted	ADJ
ftr-474	894	22	taxable	taxable	ADJ
ftr-474	894	23	gifts	gift	NOUN
ftr-474	894	24	and	and	CCONJ
ftr-474	894	25	the	the	DET
ftr-474	894	26	gift	gift	NOUN
ftr-474	894	27	-	-	PUNCT
ftr-474	894	28	tax	tax	NOUN
ftr-474	894	29	offset	offset	NOUN
ftr-474	894	30	.	.	PUNCT
ftr-474	895	1	irc	irc	PROPN
ftr-474	895	2	§	§	PROPN
ftr-474	895	3	2001(b	2001(b	NUM
ftr-474	895	4	)	)	PUNCT
ftr-474	895	5	,	,	PUNCT
ftr-474	895	6	(	(	PUNCT
ftr-474	895	7	d	d	NOUN
ftr-474	895	8	)	)	PUNCT
ftr-474	895	9	.	.	PUNCT
ftr-474	896	1	moreover	moreover	ADV
ftr-474	896	2	,	,	PUNCT
ftr-474	896	3	if	if	SCONJ
ftr-474	896	4	the	the	DET
ftr-474	896	5	gift	gift	NOUN
ftr-474	896	6	is	be	AUX
ftr-474	896	7	included	include	VERB
ftr-474	896	8	in	in	ADP
ftr-474	896	9	the	the	DET
ftr-474	896	10	donor	donor	NOUN
ftr-474	896	11	's	's	PART
ftr-474	896	12	gross	gross	ADJ
ftr-474	896	13	estate	estate	NOUN
ftr-474	896	14	under	under	ADP
ftr-474	896	15	§	§	PROPN
ftr-474	896	16	2035	2035	NUM
ftr-474	896	17	,	,	PUNCT
ftr-474	896	18	half	half	DET
ftr-474	896	19	the	the	DET
ftr-474	896	20	value	value	NOUN
ftr-474	896	21	of	of	ADP
ftr-474	896	22	the	the	DET
ftr-474	896	23	gift	gift	NOUN
ftr-474	896	24	is	be	AUX
ftr-474	896	25	removed	remove	VERB
ftr-474	896	26	from	from	ADP
ftr-474	896	27	the	the	DET
ftr-474	896	28	spouse	spouse	NOUN
ftr-474	896	29	's	's	PART
ftr-474	896	30	adjusted	adjust	VERB
ftr-474	896	31	taxable	taxable	ADJ
ftr-474	896	32	gifts	gift	NOUN
ftr-474	896	33	,	,	PUNCT
ftr-474	896	34	and	and	CCONJ
ftr-474	896	35	the	the	DET
ftr-474	896	36	spouse	spouse	NOUN
ftr-474	896	37	's	's	PART
ftr-474	896	38	gift	gift	NOUN
ftr-474	896	39	-	-	PUNCT
ftr-474	896	40	tax	tax	NOUN
ftr-474	896	41	offset	offset	NOUN
ftr-474	896	42	is	be	AUX
ftr-474	896	43	reduced	reduce	VERB
ftr-474	896	44	by	by	ADP
ftr-474	896	45	the	the	DET
ftr-474	896	46	amount	amount	NOUN
ftr-474	896	47	shifted	shift	VERB
ftr-474	896	48	to	to	ADP
ftr-474	896	49	the	the	DET
ftr-474	896	50	donor	donor	NOUN
ftr-474	896	51	under	under	ADP
ftr-474	896	52	§	§	PROPN
ftr-474	896	53	200	200	NUM
ftr-474	896	54	1(d	1(d	NUM
ftr-474	896	55	)	)	PUNCT
ftr-474	896	56	.	.	PUNCT
ftr-474	897	1	irc	irc	AUX
ftr-474	897	2	§	§	PROPN
ftr-474	897	3	200	200	NUM
ftr-474	897	4	1(e	1(e	NUM
ftr-474	897	5	)	)	PUNCT
ftr-474	897	6	.	.	PUNCT
ftr-474	898	1	thus	thus	ADV
ftr-474	898	2	,	,	PUNCT
ftr-474	898	3	the	the	DET
ftr-474	898	4	gift	gift	NOUN
ftr-474	898	5	may	may	AUX
ftr-474	898	6	be	be	AUX
ftr-474	898	7	removed	remove	VERB
ftr-474	898	8	from	from	ADP
ftr-474	898	9	the	the	DET
ftr-474	898	10	adjusted	adjusted	ADJ
ftr-474	898	11	taxable	taxable	ADJ
ftr-474	898	12	gifts	gift	NOUN
ftr-474	898	13	of	of	ADP
ftr-474	898	14	both	both	DET
ftr-474	898	15	spouses	spouse	NOUN
ftr-474	898	16	.	.	PUNCT
ftr-474	899	1	see	see	VERB
ftr-474	899	2	regs	reg	NOUN
ftr-474	899	3	.	.	PUNCT
ftr-474	900	1	§	§	PROPN
ftr-474	900	2	25.2702	25.2702	NUM
ftr-474	900	3	-	-	SYM
ftr-474	900	4	6(c	6(c	NUM
ftr-474	900	5	)	)	PUNCT
ftr-474	900	6	ex	ex	NOUN
ftr-474	900	7	.	.	NOUN
ftr-474	900	8	5	5	NUM
ftr-474	900	9	.	.	X
ftr-474	900	10	144	144	NUM
ftr-474	900	11	.	.	PUNCT
ftr-474	901	1	the	the	DET
ftr-474	901	2	original	original	ADJ
ftr-474	901	3	proposed	propose	VERB
ftr-474	901	4	§	§	PROPN
ftr-474	901	5	2702	2702	NUM
ftr-474	901	6	regulations	regulation	NOUN
ftr-474	901	7	allocated	allocate	VERB
ftr-474	901	8	the	the	DET
ftr-474	901	9	adjustment	adjustment	NOUN
ftr-474	901	10	equally	equally	ADV
ftr-474	901	11	between	between	ADP
ftr-474	901	12	the	the	DET
ftr-474	901	13	spouses	spouse	NOUN
ftr-474	901	14	if	if	SCONJ
ftr-474	901	15	they	they	PRON
ftr-474	901	16	elected	elect	VERB
ftr-474	901	17	gift	gift	NOUN
ftr-474	901	18	-	-	PUNCT
ftr-474	901	19	splitting	splitting	NOUN
ftr-474	901	20	in	in	ADP
ftr-474	901	21	the	the	DET
ftr-474	901	22	initial	initial	ADJ
ftr-474	901	23	transfer	transfer	NOUN
ftr-474	901	24	,	,	PUNCT
ftr-474	901	25	and	and	CCONJ
ftr-474	901	26	permitted	permit	VERB
ftr-474	901	27	them	they	PRON
ftr-474	901	28	to	to	PART
ftr-474	901	29	assign	assign	VERB
ftr-474	901	30	the	the	DET
ftr-474	901	31	adjustment	adjustment	NOUN
ftr-474	901	32	to	to	ADP
ftr-474	901	33	each	each	DET
ftr-474	901	34	other	other	ADJ
ftr-474	901	35	.	.	PUNCT
ftr-474	902	1	prop	prop	NOUN
ftr-474	902	2	.	.	PUNCT
ftr-474	902	3	regs	regs	PROPN
ftr-474	902	4	.	.	PUNCT
ftr-474	903	1	§	§	PROPN
ftr-474	903	2	25.2702	25.2702	NUM
ftr-474	903	3	-	-	PUNCT
ftr-474	903	4	6(a)(3)(i	6(a)(3)(i	NUM
ftr-474	903	5	)	)	PUNCT
ftr-474	903	6	.	.	PUNCT
ftr-474	904	1	reprinted	reprint	VERB
ftr-474	904	2	at	at	ADP
ftr-474	904	3	1991	1991	NUM
ftr-474	904	4	-	-	SYM
ftr-474	904	5	2	2	NUM
ftr-474	904	6	c.b	c.b	PROPN
ftr-474	904	7	.	.	PROPN
ftr-474	904	8	1118	1118	NUM
ftr-474	904	9	,	,	PUNCT
ftr-474	904	10	1122	1122	NUM
ftr-474	904	11	.	.	PUNCT
ftr-474	905	1	the	the	DET
ftr-474	905	2	final	final	ADJ
ftr-474	905	3	regulations	regulation	NOUN
ftr-474	905	4	contain	contain	VERB
ftr-474	905	5	no	no	DET
ftr-474	905	6	such	such	ADJ
ftr-474	905	7	provision	provision	NOUN
ftr-474	905	8	concerning	concern	VERB
ftr-474	905	9	gift	gift	NOUN
ftr-474	905	10	-	-	PUNCT
ftr-474	905	11	splitting	splitting	NOUN
ftr-474	905	12	in	in	ADP
ftr-474	905	13	the	the	DET
ftr-474	905	14	initial	initial	ADJ
ftr-474	905	15	transfer	transfer	NOUN
ftr-474	905	16	.	.	PUNCT
ftr-474	906	1	see	see	VERB
ftr-474	906	2	regs	reg	NOUN
ftr-474	906	3	.	.	PUNCT
ftr-474	907	1	§	§	PROPN
ftr-474	907	2	25.2702	25.2702	NUM
ftr-474	907	3	-	-	SYM
ftr-474	907	4	6(a	6(a	NUM
ftr-474	907	5	)	)	PUNCT
ftr-474	907	6	.	.	PUNCT
ftr-474	908	1	145	145	NUM
ftr-474	908	2	.	.	PUNCT
ftr-474	909	1	assuming	assume	VERB
ftr-474	909	2	a	a	DET
ftr-474	909	3	discount	discount	NOUN
ftr-474	909	4	rate	rate	NOUN
ftr-474	909	5	of	of	ADP
ftr-474	909	6	10	10	NUM
ftr-474	909	7	%	%	NOUN
ftr-474	909	8	and	and	CCONJ
ftr-474	909	9	a	a	DET
ftr-474	909	10	constant	constant	ADJ
ftr-474	909	11	value	value	NOUN
ftr-474	909	12	of	of	ADP
ftr-474	909	13	the	the	DET
ftr-474	909	14	underlying	underlie	VERB
ftr-474	909	15	property	property	NOUN
ftr-474	909	16	,	,	PUNCT
ftr-474	909	17	a	a	DET
ftr-474	909	18	's	's	PART
ftr-474	909	19	income	income	NOUN
ftr-474	909	20	interest	interest	NOUN
ftr-474	909	21	is	be	AUX
ftr-474	909	22	worth	worth	ADJ
ftr-474	909	23	$	$	SYM
ftr-474	909	24	91,424	91,424	NUM
ftr-474	909	25	.	.	PUNCT
ftr-474	910	1	see	see	VERB
ftr-474	910	2	actuarial	actuarial	ADJ
ftr-474	910	3	values	value	NOUN
ftr-474	910	4	(	(	PUNCT
ftr-474	910	5	alpha	alpha	NOUN
ftr-474	910	6	)	)	PUNCT
ftr-474	910	7	.	.	PUNCT
ftr-474	911	1	supra	supra	PROPN
ftr-474	911	2	note	note	PROPN
ftr-474	911	3	17	17	NUM
ftr-474	911	4	,	,	PUNCT
ftr-474	911	5	at	at	ADP
ftr-474	911	6	table	table	NOUN
ftr-474	911	7	s.	s.	PROPN
ftr-474	911	8	the	the	DET
ftr-474	911	9	amount	amount	NOUN
ftr-474	911	10	of	of	ADP
ftr-474	911	11	a	a	DET
ftr-474	911	12	's	's	PART
ftr-474	911	13	gift	gift	NOUN
ftr-474	911	14	is	be	AUX
ftr-474	911	15	calculated	calculate	VERB
ftr-474	911	16	by	by	ADP
ftr-474	911	17	subtracting	subtract	VERB
ftr-474	911	18	the	the	DET
ftr-474	911	19	value	value	NOUN
ftr-474	911	20	of	of	ADP
ftr-474	911	21	the	the	DET
ftr-474	911	22	retained	retain	VERB
ftr-474	911	23	term	term	NOUN
ftr-474	911	24	interest	interest	NOUN
ftr-474	911	25	(	(	PUNCT
ftr-474	911	26	determined	determine	VERB
ftr-474	911	27	as	as	ADP
ftr-474	911	28	zero	zero	NUM
ftr-474	911	29	under	under	ADP
ftr-474	911	30	the	the	DET
ftr-474	911	31	special	special	ADJ
ftr-474	911	32	rules	rule	NOUN
ftr-474	911	33	)	)	PUNCT
ftr-474	911	34	from	from	ADP
ftr-474	911	35	"	"	PUNCT
ftr-474	911	36	the	the	DET
ftr-474	911	37	value	value	NOUN
ftr-474	911	38	of	of	ADP
ftr-474	911	39	the	the	DET
ftr-474	911	40	transferred	transfer	VERB
ftr-474	911	41	property	property	NOUN
ftr-474	911	42	.	.	PUNCT
ftr-474	911	43	"	"	PUNCT
ftr-474	911	44	regs	reg	NOUN
ftr-474	911	45	.	.	PUNCT
ftr-474	912	1	§	§	PROPN
ftr-474	912	2	25.2702	25.2702	NUM
ftr-474	912	3	-	-	SYM
ftr-474	912	4	1(b	1(b	NUM
ftr-474	912	5	)	)	PUNCT
ftr-474	912	6	.	.	PUNCT
ftr-474	913	1	presumably	presumably	ADV
ftr-474	913	2	,	,	PUNCT
ftr-474	913	3	the	the	DET
ftr-474	913	4	value	value	NOUN
ftr-474	913	5	of	of	ADP
ftr-474	913	6	the	the	DET
ftr-474	913	7	transferred	transfer	VERB
ftr-474	913	8	property	property	NOUN
ftr-474	913	9	does	do	AUX
ftr-474	913	10	not	not	PART
ftr-474	913	11	include	include	VERB
ftr-474	913	12	the	the	DET
ftr-474	913	13	value	value	NOUN
ftr-474	913	14	of	of	ADP
ftr-474	913	15	the	the	DET
ftr-474	913	16	remainder	remainder	NOUN
ftr-474	913	17	retained	retain	VERB
ftr-474	913	18	by	by	ADP
ftr-474	913	19	c.	c.	NOUN
ftr-474	913	20	since	since	SCONJ
ftr-474	913	21	c	c	PROPN
ftr-474	913	22	is	be	AUX
ftr-474	913	23	not	not	PART
ftr-474	913	24	an	an	DET
ftr-474	913	25	applicable	applicable	ADJ
ftr-474	913	26	family	family	NOUN
ftr-474	913	27	member	member	NOUN
ftr-474	913	28	,	,	PUNCT
ftr-474	913	29	the	the	DET
ftr-474	913	30	value	value	NOUN
ftr-474	913	31	of	of	ADP
ftr-474	913	32	cs	cs	PROPN
ftr-474	913	33	retained	retain	VERB
ftr-474	913	34	remainder	remainder	NOUN
ftr-474	913	35	should	should	AUX
ftr-474	913	36	be	be	AUX
ftr-474	913	37	determined	determine	VERB
ftr-474	913	38	under	under	ADP
ftr-474	913	39	the	the	DET
ftr-474	913	40	tables	table	NOUN
ftr-474	913	41	(	(	PUNCT
ftr-474	913	42	rather	rather	ADV
ftr-474	913	43	than	than	ADP
ftr-474	913	44	under	under	ADP
ftr-474	913	45	the	the	DET
ftr-474	913	46	special	special	ADJ
ftr-474	913	47	rules	rule	NOUN
ftr-474	913	48	)	)	PUNCT
ftr-474	913	49	.	.	PUNCT
ftr-474	914	1	accordingly	accordingly	ADV
ftr-474	914	2	,	,	PUNCT
ftr-474	914	3	the	the	DET
ftr-474	914	4	value	value	NOUN
ftr-474	914	5	of	of	ADP
ftr-474	914	6	the	the	DET
ftr-474	914	7	transferred	transfer	VERB
ftr-474	914	8	property	property	NOUN
ftr-474	914	9	should	should	AUX
ftr-474	914	10	be	be	AUX
ftr-474	914	11	the	the	DET
ftr-474	914	12	difference	difference	NOUN
ftr-474	914	13	between	between	ADP
ftr-474	914	14	the	the	DET
ftr-474	914	15	value	value	NOUN
ftr-474	914	16	of	of	ADP
ftr-474	914	17	the	the	DET
ftr-474	914	18	trust	trust	NOUN
ftr-474	914	19	property	property	NOUN
ftr-474	914	20	(	(	PUNCT
ftr-474	914	21	$	$	SYM
ftr-474	914	22	100,000	100,000	NUM
ftr-474	914	23	)	)	PUNCT
ftr-474	914	24	and	and	CCONJ
ftr-474	914	25	the	the	DET
ftr-474	914	26	value	value	NOUN
ftr-474	914	27	of	of	ADP
ftr-474	914	28	c	c	PROPN
ftr-474	914	29	's	's	PART
ftr-474	914	30	retained	retain	VERB
ftr-474	914	31	remainder	remainder	NOUN
ftr-474	914	32	(	(	PUNCT
ftr-474	914	33	$	$	SYM
ftr-474	914	34	8,576	8,576	NUM
ftr-474	914	35	)	)	PUNCT
ftr-474	914	36	,	,	PUNCT
ftr-474	914	37	or	or	CCONJ
ftr-474	914	38	$	$	SYM
ftr-474	914	39	91,424	91,424	NUM
ftr-474	914	40	.	.	PUNCT
ftr-474	915	1	146	146	NUM
ftr-474	915	2	.	.	PUNCT
ftr-474	915	3	cf	cf	NOUN
ftr-474	915	4	.	.	PUNCT
ftr-474	915	5	regs	regs	PROPN
ftr-474	915	6	.	.	PUNCT
ftr-474	916	1	§	§	PROPN
ftr-474	916	2	25.2702	25.2702	NUM
ftr-474	916	3	-	-	SYM
ftr-474	916	4	6(c	6(c	NUM
ftr-474	916	5	)	)	PUNCT
ftr-474	916	6	ex	ex	NOUN
ftr-474	916	7	.	.	PROPN
ftr-474	916	8	6	6	NUM
ftr-474	916	9	(	(	PUNCT
ftr-474	916	10	allowing	allow	VERB
ftr-474	916	11	no	no	DET
ftr-474	916	12	reduction	reduction	NOUN
ftr-474	916	13	on	on	ADP
ftr-474	916	14	partial	partial	ADJ
ftr-474	916	15	lapse	lapse	NOUN
ftr-474	916	16	of	of	ADP
ftr-474	916	17	retained	retain	VERB
ftr-474	916	18	power	power	NOUN
ftr-474	916	19	)	)	PUNCT
ftr-474	916	20	.	.	PUNCT
ftr-474	917	1	147	147	NUM
ftr-474	917	2	.	.	PUNCT
ftr-474	918	1	cf	cf	NOUN
ftr-474	918	2	.	.	PUNCT
ftr-474	919	1	regs	regs	PROPN
ftr-474	919	2	.	.	PUNCT
ftr-474	920	1	§	§	PROPN
ftr-474	920	2	25.2702	25.2702	NUM
ftr-474	920	3	-	-	SYM
ftr-474	920	4	6(c	6(c	NUM
ftr-474	920	5	)	)	PUNCT
ftr-474	920	6	ex	ex	X
ftr-474	920	7	.	.	PROPN
ftr-474	920	8	7	7	NUM
ftr-474	920	9	(	(	PUNCT
ftr-474	920	10	allowing	allow	VERB
ftr-474	920	11	reduction	reduction	NOUN
ftr-474	920	12	on	on	ADP
ftr-474	920	13	complete	complete	ADJ
ftr-474	920	14	exercise	exercise	NOUN
ftr-474	920	15	of	of	ADP
ftr-474	920	16	retained	retain	VERB
ftr-474	920	17	power	power	NOUN
ftr-474	920	18	)	)	PUNCT
ftr-474	920	19	.	.	PUNCT
ftr-474	921	1	19941	19941	NUM
ftr-474	921	2	florida	florida	PROPN
ftr-474	921	3	tax	tax	PROPN
ftr-474	921	4	review	review	NOUN
ftr-474	921	5	bined	bin	VERB
ftr-474	921	6	amount	amount	NOUN
ftr-474	921	7	based	base	VERB
ftr-474	921	8	on	on	ADP
ftr-474	921	9	the	the	DET
ftr-474	921	10	two	two	NUM
ftr-474	921	11	initial	initial	ADJ
ftr-474	921	12	transfers	transfer	NOUN
ftr-474	921	13	.	.	PUNCT
ftr-474	922	1	4	4	NUM
ftr-474	922	2	on	on	ADP
ftr-474	922	3	the	the	DET
ftr-474	922	4	other	other	ADJ
ftr-474	922	5	hand	hand	NOUN
ftr-474	922	6	,	,	PUNCT
ftr-474	922	7	if	if	SCONJ
ftr-474	922	8	a	a	DET
ftr-474	922	9	dies	die	NOUN
ftr-474	922	10	owning	own	VERB
ftr-474	922	11	the	the	DET
ftr-474	922	12	carved	carve	VERB
ftr-474	922	13	-	-	PUNCT
ftr-474	922	14	out	out	ADP
ftr-474	922	15	term	term	NOUN
ftr-474	922	16	interest	interest	NOUN
ftr-474	922	17	,	,	PUNCT
ftr-474	922	18	the	the	DET
ftr-474	922	19	entire	entire	ADJ
ftr-474	922	20	value	value	NOUN
ftr-474	922	21	of	of	ADP
ftr-474	922	22	the	the	DET
ftr-474	922	23	underlying	underlie	VERB
ftr-474	922	24	property	property	NOUN
ftr-474	922	25	is	be	AUX
ftr-474	922	26	included	include	VERB
ftr-474	922	27	in	in	ADP
ftr-474	922	28	her	her	PRON
ftr-474	922	29	gross	gross	ADJ
ftr-474	922	30	estate	estate	NOUN
ftr-474	922	31	and	and	CCONJ
ftr-474	922	32	the	the	DET
ftr-474	922	33	combined	combine	VERB
ftr-474	922	34	amount	amount	NOUN
ftr-474	922	35	of	of	ADP
ftr-474	922	36	a	a	DET
ftr-474	922	37	's	's	PART
ftr-474	922	38	taxable	taxable	ADJ
ftr-474	922	39	gifts	gift	NOUN
ftr-474	922	40	in	in	ADP
ftr-474	922	41	the	the	DET
ftr-474	922	42	two	two	NUM
ftr-474	922	43	initial	initial	ADJ
ftr-474	922	44	transfers	transfer	NOUN
ftr-474	922	45	is	be	AUX
ftr-474	922	46	excluded	exclude	VERB
ftr-474	922	47	from	from	ADP
ftr-474	922	48	her	her	PRON
ftr-474	922	49	adjusted	adjusted	ADJ
ftr-474	922	50	taxable	taxable	ADJ
ftr-474	922	51	gifts	gift	NOUN
ftr-474	922	52	.	.	PUNCT
ftr-474	923	1	49	49	NUM
ftr-474	923	2	the	the	DET
ftr-474	923	3	section	section	NOUN
ftr-474	923	4	2001(b	2001(b	NUM
ftr-474	923	5	)	)	PUNCT
ftr-474	923	6	adjustment	adjustment	NOUN
ftr-474	923	7	more	more	ADJ
ftr-474	923	8	than	than	ADP
ftr-474	923	9	compensates	compensate	NOUN
ftr-474	923	10	for	for	ADP
ftr-474	923	11	the	the	DET
ftr-474	923	12	lack	lack	NOUN
ftr-474	923	13	of	of	ADP
ftr-474	923	14	a	a	DET
ftr-474	923	15	section	section	NOUN
ftr-474	923	16	2702	2702	NUM
ftr-474	923	17	adjustment	adjustment	NOUN
ftr-474	923	18	.	.	PUNCT
ftr-474	924	1	50	50	NUM
ftr-474	924	2	if	if	SCONJ
ftr-474	924	3	the	the	DET
ftr-474	924	4	first	first	ADJ
ftr-474	924	5	initial	initial	ADJ
ftr-474	924	6	transfer	transfer	NOUN
ftr-474	924	7	took	take	VERB
ftr-474	924	8	the	the	DET
ftr-474	924	9	form	form	NOUN
ftr-474	924	10	of	of	ADP
ftr-474	924	11	a	a	DET
ftr-474	924	12	joint	joint	ADJ
ftr-474	924	13	purchase	purchase	NOUN
ftr-474	924	14	rather	rather	ADV
ftr-474	924	15	than	than	ADP
ftr-474	924	16	a	a	DET
ftr-474	924	17	gift	gift	NOUN
ftr-474	924	18	of	of	ADP
ftr-474	924	19	a	a	DET
ftr-474	924	20	remainder	remainder	NOUN
ftr-474	924	21	,	,	PUNCT
ftr-474	924	22	however	however	ADV
ftr-474	924	23	,	,	PUNCT
ftr-474	924	24	the	the	DET
ftr-474	924	25	absence	absence	NOUN
ftr-474	924	26	of	of	ADP
ftr-474	924	27	a	a	DET
ftr-474	924	28	section	section	NOUN
ftr-474	924	29	2702	2702	NUM
ftr-474	924	30	adjustment	adjustment	NOUN
ftr-474	924	31	might	might	AUX
ftr-474	924	32	raise	raise	VERB
ftr-474	924	33	a	a	DET
ftr-474	924	34	serious	serious	ADJ
ftr-474	924	35	problem	problem	NOUN
ftr-474	924	36	of	of	ADP
ftr-474	924	37	double	double	ADJ
ftr-474	924	38	taxation	taxation	NOUN
ftr-474	924	39	.	.	PUNCT
ftr-474	924	40	'	'	PUNCT
ftr-474	925	1	a	a	DET
ftr-474	925	2	final	final	ADJ
ftr-474	925	3	problem	problem	NOUN
ftr-474	925	4	may	may	AUX
ftr-474	925	5	arise	arise	VERB
ftr-474	925	6	when	when	SCONJ
ftr-474	925	7	a	a	DET
ftr-474	925	8	donor	donor	NOUN
ftr-474	925	9	transfers	transfer	VERB
ftr-474	925	10	a	a	DET
ftr-474	925	11	section	section	NOUN
ftr-474	925	12	2702	2702	NUM
ftr-474	925	13	interest	interest	NOUN
ftr-474	925	14	at	at	ADP
ftr-474	925	15	death	death	NOUN
ftr-474	925	16	in	in	ADP
ftr-474	925	17	a	a	DET
ftr-474	925	18	manner	manner	NOUN
ftr-474	925	19	qualifying	qualify	VERB
ftr-474	925	20	for	for	ADP
ftr-474	925	21	the	the	DET
ftr-474	925	22	estate	estate	NOUN
ftr-474	925	23	tax	tax	NOUN
ftr-474	925	24	marital	marital	ADJ
ftr-474	925	25	deduction	deduction	NOUN
ftr-474	925	26	.	.	PUNCT
ftr-474	926	1	if	if	SCONJ
ftr-474	926	2	the	the	DET
ftr-474	926	3	section	section	NOUN
ftr-474	926	4	2702	2702	NUM
ftr-474	926	5	interest	interest	NOUN
ftr-474	926	6	was	be	AUX
ftr-474	926	7	valued	value	VERB
ftr-474	926	8	at	at	ADP
ftr-474	926	9	zero	zero	NUM
ftr-474	926	10	in	in	ADP
ftr-474	926	11	the	the	DET
ftr-474	926	12	initial	initial	ADJ
ftr-474	926	13	transfer	transfer	NOUN
ftr-474	926	14	,	,	PUNCT
ftr-474	926	15	the	the	DET
ftr-474	926	16	donor	donor	NOUN
ftr-474	926	17	's	's	PART
ftr-474	926	18	adjusted	adjust	VERB
ftr-474	926	19	taxable	taxable	ADJ
ftr-474	926	20	gifts	gift	NOUN
ftr-474	926	21	are	be	AUX
ftr-474	926	22	reduced	reduce	VERB
ftr-474	926	23	by	by	ADP
ftr-474	926	24	the	the	DET
ftr-474	926	25	lesser	less	ADJ
ftr-474	926	26	of	of	ADP
ftr-474	926	27	the	the	DET
ftr-474	926	28	value	value	NOUN
ftr-474	926	29	of	of	ADP
ftr-474	926	30	that	that	DET
ftr-474	926	31	interest	interest	NOUN
ftr-474	926	32	at	at	ADP
ftr-474	926	33	the	the	DET
ftr-474	926	34	time	time	NOUN
ftr-474	926	35	of	of	ADP
ftr-474	926	36	the	the	DET
ftr-474	926	37	initial	initial	ADJ
ftr-474	926	38	transfer	transfer	NOUN
ftr-474	926	39	(	(	PUNCT
ftr-474	926	40	determined	determine	VERB
ftr-474	926	41	under	under	ADP
ftr-474	926	42	general	general	ADJ
ftr-474	926	43	principles	principle	NOUN
ftr-474	926	44	)	)	PUNCT
ftr-474	926	45	or	or	CCONJ
ftr-474	926	46	its	its	PRON
ftr-474	926	47	value	value	NOUN
ftr-474	926	48	in	in	ADP
ftr-474	926	49	the	the	DET
ftr-474	926	50	donor	donor	NOUN
ftr-474	926	51	's	's	PART
ftr-474	926	52	gross	gross	ADJ
ftr-474	926	53	estate	estate	NOUN
ftr-474	926	54	,	,	PUNCT
ftr-474	926	55	unreduced	unreduce	VERB
ftr-474	926	56	by	by	ADP
ftr-474	926	57	the	the	DET
ftr-474	926	58	amount	amount	NOUN
ftr-474	926	59	of	of	ADP
ftr-474	926	60	the	the	DET
ftr-474	926	61	marital	marital	ADJ
ftr-474	926	62	deduction	deduction	NOUN
ftr-474	926	63	.	.	PUNCT
ftr-474	927	1	52	52	NUM
ftr-474	927	2	if	if	SCONJ
ftr-474	927	3	the	the	DET
ftr-474	927	4	donor	donor	NOUN
ftr-474	927	5	's	's	PART
ftr-474	927	6	taxable	taxable	ADJ
ftr-474	927	7	estate	estate	NOUN
ftr-474	927	8	is	be	AUX
ftr-474	927	9	sufficient	sufficient	ADJ
ftr-474	927	10	to	to	PART
ftr-474	927	11	offset	offset	VERB
ftr-474	927	12	the	the	DET
ftr-474	927	13	full	full	ADJ
ftr-474	927	14	amount	amount	NOUN
ftr-474	927	15	of	of	ADP
ftr-474	927	16	the	the	DET
ftr-474	927	17	reduction	reduction	NOUN
ftr-474	927	18	in	in	ADP
ftr-474	927	19	adjusted	adjusted	ADJ
ftr-474	927	20	taxable	taxable	ADJ
ftr-474	927	21	gifts	gift	NOUN
ftr-474	927	22	,	,	PUNCT
ftr-474	927	23	the	the	DET
ftr-474	927	24	adjustment	adjustment	NOUN
ftr-474	927	25	is	be	AUX
ftr-474	927	26	fully	fully	ADV
ftr-474	927	27	effective	effective	ADJ
ftr-474	927	28	.	.	PUNCT
ftr-474	928	1	on	on	ADP
ftr-474	928	2	the	the	DET
ftr-474	928	3	other	other	ADJ
ftr-474	928	4	hand	hand	NOUN
ftr-474	928	5	,	,	PUNCT
ftr-474	928	6	the	the	DET
ftr-474	928	7	adjustment	adjustment	NOUN
ftr-474	928	8	is	be	AUX
ftr-474	928	9	wasted	waste	VERB
ftr-474	928	10	to	to	ADP
ftr-474	928	11	the	the	DET
ftr-474	928	12	extent	extent	NOUN
ftr-474	928	13	that	that	SCONJ
ftr-474	928	14	the	the	DET
ftr-474	928	15	taxable	taxable	ADJ
ftr-474	928	16	estate	estate	NOUN
ftr-474	928	17	is	be	AUX
ftr-474	928	18	less	less	ADJ
ftr-474	928	19	than	than	ADP
ftr-474	928	20	the	the	DET
ftr-474	928	21	amount	amount	NOUN
ftr-474	928	22	of	of	ADP
ftr-474	928	23	the	the	DET
ftr-474	928	24	reduction	reduction	NOUN
ftr-474	928	25	.	.	PUNCT
ftr-474	929	1	this	this	PRON
ftr-474	929	2	could	could	AUX
ftr-474	929	3	occur	occur	VERB
ftr-474	929	4	,	,	PUNCT
ftr-474	929	5	for	for	ADP
ftr-474	929	6	example	example	NOUN
ftr-474	929	7	,	,	PUNCT
ftr-474	929	8	if	if	SCONJ
ftr-474	929	9	the	the	DET
ftr-474	929	10	donor	donor	NOUN
ftr-474	929	11	leaves	leave	VERB
ftr-474	929	12	a	a	DET
ftr-474	929	13	marital	marital	ADJ
ftr-474	929	14	bequest	bequest	NOUN
ftr-474	929	15	determined	determine	VERB
ftr-474	929	16	under	under	ADP
ftr-474	929	17	a	a	DET
ftr-474	929	18	formula	formula	NOUN
ftr-474	929	19	that	that	PRON
ftr-474	929	20	fails	fail	VERB
ftr-474	929	21	to	to	PART
ftr-474	929	22	take	take	VERB
ftr-474	929	23	account	account	NOUN
ftr-474	929	24	of	of	ADP
ftr-474	929	25	the	the	DET
ftr-474	929	26	adjustment	adjustment	NOUN
ftr-474	929	27	.	.	PUNCT
ftr-474	930	1	the	the	DET
ftr-474	930	2	problem	problem	NOUN
ftr-474	930	3	could	could	AUX
ftr-474	930	4	be	be	AUX
ftr-474	930	5	avoided	avoid	VERB
ftr-474	930	6	if	if	SCONJ
ftr-474	930	7	the	the	DET
ftr-474	930	8	regulations	regulation	NOUN
ftr-474	930	9	provided	provide	VERB
ftr-474	930	10	a	a	DET
ftr-474	930	11	mandatory	mandatory	ADJ
ftr-474	930	12	or	or	CCONJ
ftr-474	930	13	elective	elective	ADJ
ftr-474	930	14	mechanism	mechanism	NOUN
ftr-474	930	15	for	for	ADP
ftr-474	930	16	shifting	shift	VERB
ftr-474	930	17	the	the	DET
ftr-474	930	18	adjustment	adjustment	NOUN
ftr-474	930	19	from	from	ADP
ftr-474	930	20	the	the	DET
ftr-474	930	21	donor	donor	NOUN
ftr-474	930	22	to	to	ADP
ftr-474	930	23	the	the	DET
ftr-474	930	24	surviving	surviving	NOUN
ftr-474	930	25	spouse	spouse	NOUN
ftr-474	930	26	in	in	ADP
ftr-474	930	27	connection	connection	NOUN
ftr-474	930	28	with	with	ADP
ftr-474	930	29	a	a	DET
ftr-474	930	30	148	148	NUM
ftr-474	930	31	.	.	PUNCT
ftr-474	931	1	although	although	SCONJ
ftr-474	931	2	the	the	DET
ftr-474	931	3	§	§	PROPN
ftr-474	931	4	2702	2702	NUM
ftr-474	931	5	regulations	regulation	NOUN
ftr-474	931	6	are	be	AUX
ftr-474	931	7	silent	silent	ADJ
ftr-474	931	8	on	on	ADP
ftr-474	931	9	the	the	DET
ftr-474	931	10	matter	matter	NOUN
ftr-474	931	11	,	,	PUNCT
ftr-474	931	12	the	the	DET
ftr-474	931	13	analogous	analogous	ADJ
ftr-474	931	14	adjustment	adjustment	NOUN
ftr-474	931	15	under	under	ADP
ftr-474	931	16	§	§	PROPN
ftr-474	931	17	2701	2701	NUM
ftr-474	931	18	is	be	AUX
ftr-474	931	19	equal	equal	ADJ
ftr-474	931	20	to	to	ADP
ftr-474	931	21	the	the	DET
ftr-474	931	22	sum	sum	NOUN
ftr-474	931	23	of	of	ADP
ftr-474	931	24	the	the	DET
ftr-474	931	25	separate	separate	ADJ
ftr-474	931	26	adjustments	adjustment	NOUN
ftr-474	931	27	for	for	ADP
ftr-474	931	28	each	each	DET
ftr-474	931	29	initial	initial	ADJ
ftr-474	931	30	transfer	transfer	NOUN
ftr-474	931	31	.	.	PUNCT
ftr-474	932	1	regs	reg	NOUN
ftr-474	932	2	.	.	PUNCT
ftr-474	933	1	§	§	PROPN
ftr-474	933	2	25.2701	25.2701	NUM
ftr-474	933	3	-	-	SYM
ftr-474	933	4	5(c)(3)(vi	5(c)(3)(vi	NUM
ftr-474	933	5	)	)	PUNCT
ftr-474	933	6	.	.	PUNCT
ftr-474	934	1	based	base	VERB
ftr-474	934	2	on	on	ADP
ftr-474	934	3	an	an	DET
ftr-474	934	4	assumed	assume	VERB
ftr-474	934	5	constant	constant	ADJ
ftr-474	934	6	discount	discount	NOUN
ftr-474	934	7	rate	rate	NOUN
ftr-474	934	8	of	of	ADP
ftr-474	934	9	10	10	NUM
ftr-474	934	10	%	%	NOUN
ftr-474	934	11	and	and	CCONJ
ftr-474	934	12	a	a	DET
ftr-474	934	13	constant	constant	ADJ
ftr-474	934	14	value	value	NOUN
ftr-474	934	15	of	of	ADP
ftr-474	934	16	the	the	DET
ftr-474	934	17	underlying	underlie	VERB
ftr-474	934	18	property	property	NOUN
ftr-474	934	19	,	,	PUNCT
ftr-474	934	20	the	the	DET
ftr-474	934	21	combined	combine	VERB
ftr-474	934	22	amount	amount	NOUN
ftr-474	934	23	of	of	ADP
ftr-474	934	24	the	the	DET
ftr-474	934	25	adjustment	adjustment	NOUN
ftr-474	934	26	is	be	AUX
ftr-474	934	27	$	$	SYM
ftr-474	934	28	74,866	74,866	NUM
ftr-474	934	29	(	(	PUNCT
ftr-474	934	30	$	$	SYM
ftr-474	934	31	37,433	37,433	NUM
ftr-474	934	32	+	+	CCONJ
ftr-474	934	33	$	$	SYM
ftr-474	934	34	37,433	37,433	NUM
ftr-474	934	35	)	)	PUNCT
ftr-474	934	36	.	.	PUNCT
ftr-474	935	1	with	with	ADP
ftr-474	935	2	respect	respect	NOUN
ftr-474	935	3	to	to	ADP
ftr-474	935	4	the	the	DET
ftr-474	935	5	life	life	NOUN
ftr-474	935	6	income	income	NOUN
ftr-474	935	7	interest	interest	NOUN
ftr-474	935	8	retained	retain	VERB
ftr-474	935	9	in	in	ADP
ftr-474	935	10	the	the	DET
ftr-474	935	11	first	first	ADJ
ftr-474	935	12	initial	initial	ADJ
ftr-474	935	13	transfer	transfer	NOUN
ftr-474	935	14	,	,	PUNCT
ftr-474	935	15	the	the	DET
ftr-474	935	16	first	first	ADJ
ftr-474	935	17	limitation	limitation	NOUN
ftr-474	935	18	is	be	AUX
ftr-474	935	19	$	$	SYM
ftr-474	935	20	92,945	92,945	NUM
ftr-474	935	21	(	(	PUNCT
ftr-474	935	22	the	the	DET
ftr-474	935	23	value	value	NOUN
ftr-474	935	24	of	of	ADP
ftr-474	935	25	an	an	DET
ftr-474	935	26	income	income	NOUN
ftr-474	935	27	interest	interest	NOUN
ftr-474	935	28	for	for	ADP
ftr-474	935	29	the	the	DET
ftr-474	935	30	life	life	NOUN
ftr-474	935	31	of	of	ADP
ftr-474	935	32	a	a	DET
ftr-474	935	33	40year	40year	NUM
ftr-474	935	34	-	-	PUNCT
ftr-474	935	35	old	old	ADJ
ftr-474	935	36	)	)	PUNCT
ftr-474	935	37	,	,	PUNCT
ftr-474	935	38	and	and	CCONJ
ftr-474	935	39	the	the	DET
ftr-474	935	40	second	second	ADJ
ftr-474	935	41	limitation	limitation	NOUN
ftr-474	935	42	is	be	AUX
ftr-474	935	43	$	$	SYM
ftr-474	935	44	37,433	37,433	NUM
ftr-474	935	45	(	(	PUNCT
ftr-474	935	46	the	the	DET
ftr-474	935	47	value	value	NOUN
ftr-474	935	48	of	of	ADP
ftr-474	935	49	an	an	DET
ftr-474	935	50	income	income	NOUN
ftr-474	935	51	interest	interest	NOUN
ftr-474	935	52	for	for	ADP
ftr-474	935	53	five	five	NUM
ftr-474	935	54	years	year	NOUN
ftr-474	935	55	or	or	CCONJ
ftr-474	935	56	until	until	ADP
ftr-474	935	57	the	the	DET
ftr-474	935	58	prior	prior	ADJ
ftr-474	935	59	death	death	NOUN
ftr-474	935	60	of	of	ADP
ftr-474	935	61	a	a	DET
ftr-474	935	62	48	48	NUM
ftr-474	935	63	-	-	PUNCT
ftr-474	935	64	year	year	NOUN
ftr-474	935	65	-	-	PUNCT
ftr-474	935	66	old	old	ADJ
ftr-474	935	67	)	)	PUNCT
ftr-474	935	68	.	.	PUNCT
ftr-474	936	1	with	with	ADP
ftr-474	936	2	respect	respect	NOUN
ftr-474	936	3	to	to	ADP
ftr-474	936	4	the	the	DET
ftr-474	936	5	carved	carve	VERB
ftr-474	936	6	-	-	PUNCT
ftr-474	936	7	out	out	ADP
ftr-474	936	8	term	term	NOUN
ftr-474	936	9	interest	interest	NOUN
ftr-474	936	10	retained	retain	VERB
ftr-474	936	11	in	in	ADP
ftr-474	936	12	the	the	DET
ftr-474	936	13	second	second	ADJ
ftr-474	936	14	initial	initial	ADJ
ftr-474	936	15	transfer	transfer	NOUN
ftr-474	936	16	,	,	PUNCT
ftr-474	936	17	the	the	DET
ftr-474	936	18	first	first	ADJ
ftr-474	936	19	limitation	limitation	NOUN
ftr-474	936	20	is	be	AUX
ftr-474	936	21	$	$	SYM
ftr-474	936	22	91,424	91,424	NUM
ftr-474	936	23	(	(	PUNCT
ftr-474	936	24	the	the	DET
ftr-474	936	25	value	value	NOUN
ftr-474	936	26	of	of	ADP
ftr-474	936	27	an	an	DET
ftr-474	936	28	income	income	NOUN
ftr-474	936	29	interest	interest	NOUN
ftr-474	936	30	for	for	ADP
ftr-474	936	31	the	the	DET
ftr-474	936	32	life	life	NOUN
ftr-474	936	33	of	of	ADP
ftr-474	936	34	a	a	DET
ftr-474	936	35	43	43	NUM
ftr-474	936	36	-	-	PUNCT
ftr-474	936	37	year	year	NOUN
ftr-474	936	38	-	-	PUNCT
ftr-474	936	39	old	old	ADJ
ftr-474	936	40	)	)	PUNCT
ftr-474	936	41	,	,	PUNCT
ftr-474	936	42	and	and	CCONJ
ftr-474	936	43	the	the	DET
ftr-474	936	44	second	second	ADJ
ftr-474	936	45	limitation	limitation	NOUN
ftr-474	936	46	is	be	AUX
ftr-474	936	47	again	again	ADV
ftr-474	936	48	$	$	SYM
ftr-474	936	49	37,433	37,433	NUM
ftr-474	936	50	.	.	PUNCT
ftr-474	937	1	see	see	VERB
ftr-474	937	2	actuarial	actuarial	ADJ
ftr-474	937	3	values	value	NOUN
ftr-474	937	4	(	(	PUNCT
ftr-474	937	5	alpha	alpha	NOUN
ftr-474	937	6	)	)	PUNCT
ftr-474	937	7	,	,	PUNCT
ftr-474	937	8	supra	supra	PROPN
ftr-474	937	9	note	note	PROPN
ftr-474	937	10	17	17	NUM
ftr-474	937	11	,	,	PUNCT
ftr-474	937	12	at	at	ADP
ftr-474	937	13	tables	table	NOUN
ftr-474	937	14	s	s	PROPN
ftr-474	937	15	,	,	PUNCT
ftr-474	937	16	h	h	NOUN
ftr-474	937	17	,	,	PUNCT
ftr-474	937	18	80cnsmt	80cnsmt	NUM
ftr-474	937	19	.	.	NOUN
ftr-474	937	20	149	149	NUM
ftr-474	937	21	.	.	PUNCT
ftr-474	938	1	irc	irc	PROPN
ftr-474	938	2	§	§	PROPN
ftr-474	938	3	§	§	PROPN
ftr-474	938	4	2001(b	2001(b	NUM
ftr-474	938	5	)	)	PUNCT
ftr-474	938	6	,	,	PUNCT
ftr-474	938	7	2036(a)(1	2036(a)(1	NOUN
ftr-474	938	8	)	)	PUNCT
ftr-474	938	9	.	.	PUNCT
ftr-474	939	1	150	150	NUM
ftr-474	939	2	.	.	PUNCT
ftr-474	939	3	see	see	VERB
ftr-474	939	4	regs	reg	NOUN
ftr-474	939	5	.	.	PUNCT
ftr-474	940	1	§	§	PROPN
ftr-474	940	2	25.2702	25.2702	NUM
ftr-474	940	3	-	-	SYM
ftr-474	940	4	6(a)(2	6(a)(2	NUM
ftr-474	940	5	)	)	PUNCT
ftr-474	940	6	,	,	PUNCT
ftr-474	940	7	(	(	PUNCT
ftr-474	940	8	b)(3	b)(3	NOUN
ftr-474	940	9	)	)	PUNCT
ftr-474	940	10	.	.	PUNCT
ftr-474	941	1	151	151	NUM
ftr-474	941	2	.	.	PUNCT
ftr-474	942	1	in	in	ADP
ftr-474	942	2	that	that	DET
ftr-474	942	3	case	case	NOUN
ftr-474	942	4	,	,	PUNCT
ftr-474	942	5	the	the	DET
ftr-474	942	6	expiration	expiration	NOUN
ftr-474	942	7	of	of	ADP
ftr-474	942	8	a	a	DET
ftr-474	942	9	's	's	PART
ftr-474	942	10	purchased	purchase	VERB
ftr-474	942	11	income	income	NOUN
ftr-474	942	12	interest	interest	NOUN
ftr-474	942	13	at	at	ADP
ftr-474	942	14	death	death	NOUN
ftr-474	942	15	arguably	arguably	ADV
ftr-474	942	16	would	would	AUX
ftr-474	942	17	trigger	trigger	VERB
ftr-474	942	18	no	no	DET
ftr-474	942	19	inclusion	inclusion	NOUN
ftr-474	942	20	in	in	ADP
ftr-474	942	21	her	her	PRON
ftr-474	942	22	gross	gross	ADJ
ftr-474	942	23	estate	estate	NOUN
ftr-474	942	24	.	.	PUNCT
ftr-474	943	1	see	see	VERB
ftr-474	943	2	supra	supra	PROPN
ftr-474	943	3	note	note	PROPN
ftr-474	943	4	133	133	NUM
ftr-474	943	5	.	.	PUNCT
ftr-474	944	1	accordingly	accordingly	ADV
ftr-474	944	2	,	,	PUNCT
ftr-474	944	3	both	both	CCONJ
ftr-474	944	4	the	the	DET
ftr-474	944	5	§	§	PROPN
ftr-474	944	6	2702	2702	NUM
ftr-474	944	7	adjustment	adjustment	NOUN
ftr-474	944	8	and	and	CCONJ
ftr-474	944	9	the	the	DET
ftr-474	944	10	§	§	PROPN
ftr-474	944	11	2001(b	2001(b	NUM
ftr-474	944	12	)	)	PUNCT
ftr-474	944	13	adjustment	adjustment	NOUN
ftr-474	944	14	would	would	AUX
ftr-474	944	15	be	be	AUX
ftr-474	944	16	unavailable	unavailable	ADJ
ftr-474	944	17	,	,	PUNCT
ftr-474	944	18	and	and	CCONJ
ftr-474	944	19	the	the	DET
ftr-474	944	20	value	value	NOUN
ftr-474	944	21	of	of	ADP
ftr-474	944	22	a	a	DET
ftr-474	944	23	's	's	PART
ftr-474	944	24	income	income	NOUN
ftr-474	944	25	interest	interest	NOUN
ftr-474	944	26	,	,	PUNCT
ftr-474	944	27	valued	value	VERB
ftr-474	944	28	separately	separately	ADV
ftr-474	944	29	in	in	ADP
ftr-474	944	30	both	both	DET
ftr-474	944	31	initial	initial	ADJ
ftr-474	944	32	transfers	transfer	NOUN
ftr-474	944	33	,	,	PUNCT
ftr-474	944	34	would	would	AUX
ftr-474	944	35	be	be	AUX
ftr-474	944	36	included	include	VERB
ftr-474	944	37	twice	twice	ADV
ftr-474	944	38	in	in	ADP
ftr-474	944	39	her	her	PRON
ftr-474	944	40	transfer	transfer	NOUN
ftr-474	944	41	tax	tax	NOUN
ftr-474	944	42	base	base	NOUN
ftr-474	944	43	.	.	PUNCT
ftr-474	945	1	152	152	NUM
ftr-474	945	2	.	.	PUNCT
ftr-474	945	3	regs	regs	PROPN
ftr-474	945	4	.	.	PUNCT
ftr-474	946	1	§	§	PROPN
ftr-474	946	2	25.2702	25.2702	NUM
ftr-474	946	3	-	-	SYM
ftr-474	946	4	6(b)(1)(ii	6(b)(1)(ii	NUM
ftr-474	946	5	)	)	PUNCT
ftr-474	946	6	.	.	PUNCT
ftr-474	947	1	[	[	X
ftr-474	947	2	vol	vol	NOUN
ftr-474	947	3	2:3	2:3	NUM
ftr-474	947	4	rethinking	rethinking	ADJ
ftr-474	947	5	section	section	NOUN
ftr-474	947	6	2702	2702	NUM
ftr-474	947	7	subsequent	subsequent	ADJ
ftr-474	947	8	transfer	transfer	NOUN
ftr-474	947	9	of	of	ADP
ftr-474	947	10	the	the	DET
ftr-474	947	11	section	section	NOUN
ftr-474	947	12	2702	2702	NUM
ftr-474	947	13	interest	interest	NOUN
ftr-474	947	14	that	that	PRON
ftr-474	947	15	qualifies	qualify	VERB
ftr-474	947	16	for	for	ADP
ftr-474	947	17	the	the	DET
ftr-474	947	18	estate	estate	NOUN
ftr-474	947	19	tax	tax	NOUN
ftr-474	947	20	marital	marital	ADJ
ftr-474	947	21	deduction	deduction	NOUN
ftr-474	947	22	.	.	PUNCT
ftr-474	948	1	53	53	NUM
ftr-474	948	2	in	in	ADP
ftr-474	948	3	sum	sum	NOUN
ftr-474	948	4	,	,	PUNCT
ftr-474	948	5	the	the	DET
ftr-474	948	6	section	section	NOUN
ftr-474	948	7	2702	2702	NUM
ftr-474	948	8	adjustment	adjustment	NOUN
ftr-474	948	9	attempts	attempt	VERB
ftr-474	948	10	to	to	PART
ftr-474	948	11	compensate	compensate	VERB
ftr-474	948	12	for	for	ADP
ftr-474	948	13	the	the	DET
ftr-474	948	14	unfavorable	unfavorable	ADJ
ftr-474	948	15	valuation	valuation	NOUN
ftr-474	948	16	assumptions	assumption	NOUN
ftr-474	948	17	introduced	introduce	VERB
ftr-474	948	18	by	by	ADP
ftr-474	948	19	the	the	DET
ftr-474	948	20	special	special	ADJ
ftr-474	948	21	rules	rule	NOUN
ftr-474	948	22	in	in	ADP
ftr-474	948	23	the	the	DET
ftr-474	948	24	initial	initial	ADJ
ftr-474	948	25	transfer	transfer	NOUN
ftr-474	948	26	.	.	PUNCT
ftr-474	949	1	in	in	ADP
ftr-474	949	2	determining	determine	VERB
ftr-474	949	3	the	the	DET
ftr-474	949	4	amount	amount	NOUN
ftr-474	949	5	ultimately	ultimately	ADV
ftr-474	949	6	included	include	VERB
ftr-474	949	7	in	in	ADP
ftr-474	949	8	the	the	DET
ftr-474	949	9	transfer	transfer	NOUN
ftr-474	949	10	tax	tax	NOUN
ftr-474	949	11	base	base	NOUN
ftr-474	949	12	with	with	ADP
ftr-474	949	13	respect	respect	NOUN
ftr-474	949	14	to	to	ADP
ftr-474	949	15	the	the	DET
ftr-474	949	16	section	section	NOUN
ftr-474	949	17	2702	2702	NUM
ftr-474	949	18	interest	interest	NOUN
ftr-474	949	19	,	,	PUNCT
ftr-474	949	20	the	the	DET
ftr-474	949	21	adjustment	adjustment	NOUN
ftr-474	949	22	raises	raise	VERB
ftr-474	949	23	several	several	ADJ
ftr-474	949	24	problems	problem	NOUN
ftr-474	949	25	.	.	PUNCT
ftr-474	950	1	the	the	DET
ftr-474	950	2	amount	amount	NOUN
ftr-474	950	3	of	of	ADP
ftr-474	950	4	the	the	DET
ftr-474	950	5	adjustment	adjustment	NOUN
ftr-474	950	6	does	do	AUX
ftr-474	950	7	not	not	PART
ftr-474	950	8	reflect	reflect	VERB
ftr-474	950	9	distributions	distribution	NOUN
ftr-474	950	10	actually	actually	ADV
ftr-474	950	11	received	receive	VERB
ftr-474	950	12	by	by	ADP
ftr-474	950	13	the	the	DET
ftr-474	950	14	donor	donor	NOUN
ftr-474	950	15	,	,	PUNCT
ftr-474	950	16	even	even	ADV
ftr-474	950	17	though	though	SCONJ
ftr-474	950	18	such	such	ADJ
ftr-474	950	19	distributions	distribution	NOUN
ftr-474	950	20	may	may	AUX
ftr-474	950	21	replace	replace	VERB
ftr-474	950	22	all	all	DET
ftr-474	950	23	or	or	CCONJ
ftr-474	950	24	part	part	NOUN
ftr-474	950	25	of	of	ADP
ftr-474	950	26	the	the	DET
ftr-474	950	27	section	section	NOUN
ftr-474	950	28	2702	2702	NUM
ftr-474	950	29	interest	interest	NOUN
ftr-474	950	30	in	in	ADP
ftr-474	950	31	the	the	DET
ftr-474	950	32	transfer	transfer	NOUN
ftr-474	950	33	tax	tax	NOUN
ftr-474	950	34	base	base	NOUN
ftr-474	950	35	.	.	PUNCT
ftr-474	951	1	moreover	moreover	ADV
ftr-474	951	2	,	,	PUNCT
ftr-474	951	3	the	the	DET
ftr-474	951	4	adjustment	adjustment	NOUN
ftr-474	951	5	does	do	AUX
ftr-474	951	6	not	not	PART
ftr-474	951	7	purport	purport	VERB
ftr-474	951	8	to	to	PART
ftr-474	951	9	compensate	compensate	VERB
ftr-474	951	10	the	the	DET
ftr-474	951	11	donor	donor	NOUN
ftr-474	951	12	for	for	ADP
ftr-474	951	13	the	the	DET
ftr-474	951	14	lost	lost	ADJ
ftr-474	951	15	return	return	NOUN
ftr-474	951	16	on	on	ADP
ftr-474	951	17	any	any	DET
ftr-474	951	18	increase	increase	NOUN
ftr-474	951	19	in	in	ADP
ftr-474	951	20	gift	gift	NOUN
ftr-474	951	21	tax	tax	NOUN
ftr-474	951	22	caused	cause	VERB
ftr-474	951	23	by	by	ADP
ftr-474	951	24	the	the	DET
ftr-474	951	25	special	special	ADJ
ftr-474	951	26	rules	rule	NOUN
ftr-474	951	27	between	between	ADP
ftr-474	951	28	the	the	DET
ftr-474	951	29	time	time	NOUN
ftr-474	951	30	of	of	ADP
ftr-474	951	31	the	the	DET
ftr-474	951	32	initial	initial	ADJ
ftr-474	951	33	transfer	transfer	NOUN
ftr-474	951	34	and	and	CCONJ
ftr-474	951	35	the	the	DET
ftr-474	951	36	subsequent	subsequent	ADJ
ftr-474	951	37	transfer	transfer	NOUN
ftr-474	951	38	.	.	PUNCT
ftr-474	951	39	'	'	PUNCT
ftr-474	952	1	z	z	NOUN
ftr-474	952	2	at	at	ADP
ftr-474	952	3	a	a	DET
ftr-474	952	4	more	more	ADV
ftr-474	952	5	general	general	ADJ
ftr-474	952	6	level	level	NOUN
ftr-474	952	7	,	,	PUNCT
ftr-474	952	8	the	the	DET
ftr-474	952	9	section	section	NOUN
ftr-474	952	10	2702	2702	NUM
ftr-474	952	11	adjustment	adjustment	NOUN
ftr-474	952	12	introduces	introduce	VERB
ftr-474	952	13	considerable	considerable	ADJ
ftr-474	952	14	complexity	complexity	NOUN
ftr-474	952	15	and	and	CCONJ
ftr-474	952	16	uncertainty	uncertainty	NOUN
ftr-474	952	17	while	while	SCONJ
ftr-474	952	18	failing	fail	VERB
ftr-474	952	19	to	to	PART
ftr-474	952	20	provide	provide	VERB
ftr-474	952	21	an	an	DET
ftr-474	952	22	adequate	adequate	ADJ
ftr-474	952	23	remedy	remedy	NOUN
ftr-474	952	24	for	for	ADP
ftr-474	952	25	the	the	DET
ftr-474	952	26	distortions	distortion	NOUN
ftr-474	952	27	caused	cause	VERB
ftr-474	952	28	by	by	ADP
ftr-474	952	29	the	the	DET
ftr-474	952	30	special	special	ADJ
ftr-474	952	31	rules	rule	NOUN
ftr-474	952	32	in	in	ADP
ftr-474	952	33	the	the	DET
ftr-474	952	34	initial	initial	ADJ
ftr-474	952	35	transfer	transfer	NOUN
ftr-474	952	36	.	.	PUNCT
ftr-474	953	1	thus	thus	ADV
ftr-474	953	2	,	,	PUNCT
ftr-474	953	3	section	section	NOUN
ftr-474	953	4	2702	2702	NUM
ftr-474	953	5	falls	fall	VERB
ftr-474	953	6	far	far	ADV
ftr-474	953	7	short	short	ADV
ftr-474	953	8	of	of	ADP
ftr-474	953	9	its	its	PRON
ftr-474	953	10	goals	goal	NOUN
ftr-474	953	11	of	of	ADP
ftr-474	953	12	simplicity	simplicity	NOUN
ftr-474	953	13	,	,	PUNCT
ftr-474	953	14	accuracy	accuracy	NOUN
ftr-474	953	15	and	and	CCONJ
ftr-474	953	16	fairness	fairness	NOUN
ftr-474	953	17	.	.	PUNCT
ftr-474	953	18	'	'	PUNCT
ftr-474	954	1	5	5	NUM
ftr-474	954	2	iv	iv	NOUN
ftr-474	954	3	.	.	PUNCT
ftr-474	955	1	rethinking	rethink	VERB
ftr-474	955	2	section	section	NOUN
ftr-474	955	3	2702	2702	NUM
ftr-474	955	4	conceptually	conceptually	ADV
ftr-474	955	5	,	,	PUNCT
ftr-474	955	6	section	section	NOUN
ftr-474	955	7	2702	2702	NUM
ftr-474	955	8	carries	carry	VERB
ftr-474	955	9	the	the	DET
ftr-474	955	10	principle	principle	NOUN
ftr-474	955	11	of	of	ADP
ftr-474	955	12	robinette	robinette	PROPN
ftr-474	955	13	to	to	ADP
ftr-474	955	14	its	its	PRON
ftr-474	955	15	logical	logical	ADJ
ftr-474	955	16	extreme	extreme	NOUN
ftr-474	955	17	.	.	PUNCT
ftr-474	956	1	in	in	ADP
ftr-474	956	2	the	the	DET
ftr-474	956	3	initial	initial	ADJ
ftr-474	956	4	transfer	transfer	NOUN
ftr-474	956	5	,	,	PUNCT
ftr-474	956	6	the	the	DET
ftr-474	956	7	special	special	ADJ
ftr-474	956	8	rules	rule	NOUN
ftr-474	956	9	in	in	ADP
ftr-474	956	10	effect	effect	NOUN
ftr-474	956	11	reapportion	reapportion	NOUN
ftr-474	956	12	the	the	DET
ftr-474	956	13	value	value	NOUN
ftr-474	956	14	of	of	ADP
ftr-474	956	15	the	the	DET
ftr-474	956	16	underlying	underlie	VERB
ftr-474	956	17	property	property	NOUN
ftr-474	956	18	between	between	ADP
ftr-474	956	19	nonqualified	nonqualifie	VERB
ftr-474	956	20	retained	retain	VERB
ftr-474	956	21	interests	interest	NOUN
ftr-474	956	22	and	and	CCONJ
ftr-474	956	23	transferred	transfer	VERB
ftr-474	956	24	interests	interest	NOUN
ftr-474	956	25	.	.	PUNCT
ftr-474	957	1	the	the	DET
ftr-474	957	2	section	section	NOUN
ftr-474	957	3	2702	2702	NUM
ftr-474	957	4	adjustment	adjustment	NOUN
ftr-474	957	5	,	,	PUNCT
ftr-474	957	6	where	where	SCONJ
ftr-474	957	7	it	it	PRON
ftr-474	957	8	applies	apply	VERB
ftr-474	957	9	,	,	PUNCT
ftr-474	957	10	offers	offer	VERB
ftr-474	957	11	limited	limited	ADJ
ftr-474	957	12	relief	relief	NOUN
ftr-474	957	13	from	from	ADP
ftr-474	957	14	this	this	DET
ftr-474	957	15	unfavorable	unfavorable	ADJ
ftr-474	957	16	valuation	valuation	NOUN
ftr-474	957	17	approach	approach	NOUN
ftr-474	957	18	.	.	PUNCT
ftr-474	958	1	in	in	ADP
ftr-474	958	2	addition	addition	NOUN
ftr-474	958	3	to	to	ADP
ftr-474	958	4	its	its	PRON
ftr-474	958	5	internal	internal	ADJ
ftr-474	958	6	shortcomings	shortcoming	NOUN
ftr-474	958	7	,	,	PUNCT
ftr-474	958	8	section	section	NOUN
ftr-474	958	9	2702	2702	NUM
ftr-474	958	10	exacerbates	exacerbate	VERB
ftr-474	958	11	tensions	tension	NOUN
ftr-474	958	12	within	within	ADP
ftr-474	958	13	the	the	DET
ftr-474	958	14	existing	exist	VERB
ftr-474	958	15	gift	gift	NOUN
ftr-474	958	16	and	and	CCONJ
ftr-474	958	17	estate	estate	NOUN
ftr-474	958	18	tax	tax	NOUN
ftr-474	958	19	system	system	NOUN
ftr-474	958	20	.	.	PUNCT
ftr-474	959	1	the	the	DET
ftr-474	959	2	following	follow	VERB
ftr-474	959	3	discussion	discussion	NOUN
ftr-474	959	4	reexamines	reexamine	VERB
ftr-474	959	5	some	some	DET
ftr-474	959	6	proposals	proposal	NOUN
ftr-474	959	7	originally	originally	ADV
ftr-474	959	8	developed	develop	VERB
ftr-474	959	9	in	in	ADP
ftr-474	959	10	the	the	DET
ftr-474	959	11	broader	broad	ADJ
ftr-474	959	12	context	context	NOUN
ftr-474	959	13	of	of	ADP
ftr-474	959	14	gift	gift	NOUN
ftr-474	959	15	and	and	CCONJ
ftr-474	959	16	estate	estate	NOUN
ftr-474	959	17	tax	tax	NOUN
ftr-474	959	18	reform	reform	NOUN
ftr-474	959	19	that	that	PRON
ftr-474	959	20	offer	offer	VERB
ftr-474	959	21	a	a	DET
ftr-474	959	22	simpler	simple	ADJ
ftr-474	959	23	,	,	PUNCT
ftr-474	959	24	more	more	ADV
ftr-474	959	25	effective	effective	ADJ
ftr-474	959	26	solution	solution	NOUN
ftr-474	959	27	to	to	ADP
ftr-474	959	28	the	the	DET
ftr-474	959	29	problems	problem	NOUN
ftr-474	959	30	raised	raise	VERB
ftr-474	959	31	by	by	ADP
ftr-474	959	32	split	split	ADJ
ftr-474	959	33	-	-	PUNCT
ftr-474	959	34	interest	interest	NOUN
ftr-474	959	35	transfers	transfer	NOUN
ftr-474	959	36	.	.	PUNCT
ftr-474	960	1	153	153	NUM
ftr-474	960	2	.	.	PUNCT
ftr-474	961	1	the	the	DET
ftr-474	961	2	proposed	propose	VERB
ftr-474	961	3	regulations	regulation	NOUN
ftr-474	961	4	provided	provide	VERB
ftr-474	961	5	an	an	DET
ftr-474	961	6	automatic	automatic	ADJ
ftr-474	961	7	shift	shift	NOUN
ftr-474	961	8	between	between	ADP
ftr-474	961	9	spouses	spouse	NOUN
ftr-474	961	10	with	with	ADP
ftr-474	961	11	respect	respect	NOUN
ftr-474	961	12	to	to	ADP
ftr-474	961	13	the	the	DET
ftr-474	961	14	analogous	analogous	ADJ
ftr-474	961	15	adjustment	adjustment	NOUN
ftr-474	961	16	under	under	ADP
ftr-474	961	17	§	§	PROPN
ftr-474	961	18	2701	2701	NUM
ftr-474	961	19	.	.	PUNCT
ftr-474	962	1	prop	prop	NOUN
ftr-474	962	2	.	.	PUNCT
ftr-474	962	3	regs	regs	PROPN
ftr-474	962	4	.	.	PUNCT
ftr-474	963	1	§	§	PROPN
ftr-474	963	2	25.2701	25.2701	NUM
ftr-474	963	3	-	-	SYM
ftr-474	963	4	5(a)(2	5(a)(2	NUM
ftr-474	963	5	)	)	PUNCT
ftr-474	963	6	.	.	PUNCT
ftr-474	964	1	reprinted	reprint	VERB
ftr-474	964	2	at	at	ADP
ftr-474	964	3	1992	1992	NUM
ftr-474	964	4	-	-	SYM
ftr-474	964	5	1	1	NUM
ftr-474	964	6	c.b	c.b	PROPN
ftr-474	964	7	.	.	PROPN
ftr-474	964	8	1239	1239	NUM
ftr-474	964	9	,	,	PUNCT
ftr-474	964	10	1241	1241	NUM
ftr-474	964	11	.	.	PUNCT
ftr-474	965	1	however	however	ADV
ftr-474	965	2	,	,	PUNCT
ftr-474	965	3	this	this	DET
ftr-474	965	4	provision	provision	NOUN
ftr-474	965	5	was	be	AUX
ftr-474	965	6	eliminated	eliminate	VERB
ftr-474	965	7	in	in	ADP
ftr-474	965	8	the	the	DET
ftr-474	965	9	final	final	ADJ
ftr-474	965	10	regulations	regulation	NOUN
ftr-474	965	11	.	.	PUNCT
ftr-474	966	1	t.d	t.d	PROPN
ftr-474	966	2	.	.	NOUN
ftr-474	966	3	8536	8536	NUM
ftr-474	966	4	,	,	PUNCT
ftr-474	966	5	1994	1994	NUM
ftr-474	966	6	-	-	SYM
ftr-474	966	7	21	21	NUM
ftr-474	966	8	i.r.b	i.r.b	NOUN
ftr-474	966	9	.	.	PUNCT
ftr-474	967	1	7	7	NUM
ftr-474	967	2	,	,	PUNCT
ftr-474	967	3	9	9	NUM
ftr-474	967	4	.	.	NOUN
ftr-474	967	5	154	154	NUM
ftr-474	967	6	.	.	PUNCT
ftr-474	968	1	indeed	indeed	ADV
ftr-474	968	2	,	,	PUNCT
ftr-474	968	3	the	the	DET
ftr-474	968	4	timing	timing	NOUN
ftr-474	968	5	effect	effect	NOUN
ftr-474	968	6	is	be	AUX
ftr-474	968	7	magnified	magnify	VERB
ftr-474	968	8	where	where	SCONJ
ftr-474	968	9	the	the	DET
ftr-474	968	10	increase	increase	NOUN
ftr-474	968	11	in	in	ADP
ftr-474	968	12	taxable	taxable	ADJ
ftr-474	968	13	gifts	gift	NOUN
ftr-474	968	14	caused	cause	VERB
ftr-474	968	15	by	by	ADP
ftr-474	968	16	the	the	DET
ftr-474	968	17	special	special	ADJ
ftr-474	968	18	rules	rule	NOUN
ftr-474	968	19	pushes	push	VERB
ftr-474	968	20	other	other	ADJ
ftr-474	968	21	taxable	taxable	ADJ
ftr-474	968	22	gifts	gift	NOUN
ftr-474	968	23	made	make	VERB
ftr-474	968	24	by	by	ADP
ftr-474	968	25	the	the	DET
ftr-474	968	26	donor	donor	NOUN
ftr-474	968	27	between	between	ADP
ftr-474	968	28	the	the	DET
ftr-474	968	29	initial	initial	ADJ
ftr-474	968	30	transfer	transfer	NOUN
ftr-474	968	31	and	and	CCONJ
ftr-474	968	32	the	the	DET
ftr-474	968	33	subsequent	subsequent	ADJ
ftr-474	968	34	transfer	transfer	NOUN
ftr-474	968	35	into	into	ADP
ftr-474	968	36	higher	high	ADJ
ftr-474	968	37	brackets	bracket	NOUN
ftr-474	968	38	.	.	PUNCT
ftr-474	969	1	even	even	ADV
ftr-474	969	2	if	if	SCONJ
ftr-474	969	3	the	the	DET
ftr-474	969	4	amount	amount	NOUN
ftr-474	969	5	of	of	ADP
ftr-474	969	6	taxable	taxable	ADJ
ftr-474	969	7	gifts	gift	NOUN
ftr-474	969	8	is	be	AUX
ftr-474	969	9	subsequently	subsequently	ADV
ftr-474	969	10	adjusted	adjust	VERB
ftr-474	969	11	,	,	PUNCT
ftr-474	969	12	§	§	PROPN
ftr-474	969	13	2702	2702	NUM
ftr-474	969	14	may	may	AUX
ftr-474	969	15	indirectly	indirectly	ADV
ftr-474	969	16	increase	increase	VERB
ftr-474	969	17	gift	gift	NOUN
ftr-474	969	18	taxes	taxis	NOUN
ftr-474	969	19	payable	payable	ADJ
ftr-474	969	20	with	with	ADP
ftr-474	969	21	respect	respect	NOUN
ftr-474	969	22	to	to	ADP
ftr-474	969	23	interim	interim	ADJ
ftr-474	969	24	gifts	gift	NOUN
ftr-474	969	25	that	that	PRON
ftr-474	969	26	are	be	AUX
ftr-474	969	27	completely	completely	ADV
ftr-474	969	28	unrelated	unrelated	ADJ
ftr-474	969	29	to	to	ADP
ftr-474	969	30	the	the	DET
ftr-474	969	31	initial	initial	ADJ
ftr-474	969	32	transfer	transfer	NOUN
ftr-474	969	33	.	.	PUNCT
ftr-474	970	1	155	155	NUM
ftr-474	970	2	.	.	PUNCT
ftr-474	971	1	the	the	DET
ftr-474	971	2	legislative	legislative	ADJ
ftr-474	971	3	history	history	NOUN
ftr-474	971	4	indicates	indicate	VERB
ftr-474	971	5	that	that	SCONJ
ftr-474	971	6	chapter	chapter	NOUN
ftr-474	971	7	14	14	NUM
ftr-474	971	8	is	be	AUX
ftr-474	971	9	intended	intend	VERB
ftr-474	971	10	"	"	PUNCT
ftr-474	971	11	to	to	PART
ftr-474	971	12	assure	assure	VERB
ftr-474	971	13	more	more	ADV
ftr-474	971	14	accurate	accurate	ADJ
ftr-474	971	15	gift	gift	NOUN
ftr-474	971	16	tax	tax	NOUN
ftr-474	971	17	valuation	valuation	NOUN
ftr-474	971	18	of	of	ADP
ftr-474	971	19	the	the	DET
ftr-474	971	20	initial	initial	ADJ
ftr-474	971	21	transfer	transfer	NOUN
ftr-474	971	22	"	"	PUNCT
ftr-474	971	23	and	and	CCONJ
ftr-474	971	24	to	to	PART
ftr-474	971	25	deter	deter	VERB
ftr-474	971	26	abuse	abuse	NOUN
ftr-474	971	27	through	through	ADP
ftr-474	971	28	"	"	PUNCT
ftr-474	971	29	'	'	PUNCT
ftr-474	971	30	a	a	DET
ftr-474	971	31	well	well	ADV
ftr-474	971	32	defined	define	VERB
ftr-474	971	33	and	and	CCONJ
ftr-474	971	34	administrable	administrable	ADJ
ftr-474	971	35	set	set	NOUN
ftr-474	971	36	of	of	ADP
ftr-474	971	37	rules	rule	NOUN
ftr-474	971	38	,	,	PUNCT
ftr-474	971	39	"	"	PUNCT
ftr-474	971	40	without	without	ADP
ftr-474	971	41	hindering	hinder	VERB
ftr-474	971	42	nonabusive	nonabusive	ADJ
ftr-474	971	43	"	"	PUNCT
ftr-474	971	44	standard	standard	ADJ
ftr-474	971	45	intrafamily	intrafamily	ADJ
ftr-474	971	46	transactions	transaction	NOUN
ftr-474	971	47	.	.	PUNCT
ftr-474	971	48	"	"	PUNCT
ftr-474	972	1	1990	1990	NUM
ftr-474	972	2	senate	senate	PROPN
ftr-474	972	3	report	report	NOUN
ftr-474	972	4	,	,	PUNCT
ftr-474	972	5	supra	supra	PROPN
ftr-474	972	6	note	note	PROPN
ftr-474	972	7	37	37	NUM
ftr-474	972	8	,	,	PUNCT
ftr-474	972	9	at	at	ADP
ftr-474	972	10	s15680	s15680	ADV
ftr-474	972	11	-	-	PUNCT
ftr-474	972	12	81	81	NUM
ftr-474	972	13	.	.	NUM
ftr-474	972	14	19941	19941	NUM
ftr-474	973	1	florida	florida	PROPN
ftr-474	973	2	tax	tax	PROPN
ftr-474	973	3	review	review	NOUN
ftr-474	973	4	a.	a.	NOUN
ftr-474	973	5	section	section	NOUN
ftr-474	973	6	2702	2702	NUM
ftr-474	973	7	in	in	ADP
ftr-474	973	8	context	context	NOUN
ftr-474	973	9	although	although	SCONJ
ftr-474	973	10	section	section	NOUN
ftr-474	973	11	2702	2702	NUM
ftr-474	973	12	curbs	curb	NOUN
ftr-474	973	13	many	many	ADJ
ftr-474	973	14	abusive	abusive	ADJ
ftr-474	973	15	valuation	valuation	NOUN
ftr-474	973	16	techniques	technique	NOUN
ftr-474	973	17	involving	involve	VERB
ftr-474	973	18	split	split	VERB
ftr-474	973	19	-	-	PUNCT
ftr-474	973	20	interest	interest	NOUN
ftr-474	973	21	transfers	transfer	NOUN
ftr-474	973	22	,	,	PUNCT
ftr-474	973	23	it	it	PRON
ftr-474	973	24	does	do	VERB
ftr-474	973	25	nothing	nothing	PRON
ftr-474	973	26	to	to	PART
ftr-474	973	27	resolve	resolve	VERB
ftr-474	973	28	some	some	DET
ftr-474	973	29	basic	basic	ADJ
ftr-474	973	30	structural	structural	ADJ
ftr-474	973	31	weaknesses	weakness	NOUN
ftr-474	973	32	of	of	ADP
ftr-474	973	33	the	the	DET
ftr-474	973	34	existing	exist	VERB
ftr-474	973	35	gift	gift	NOUN
ftr-474	973	36	and	and	CCONJ
ftr-474	973	37	estate	estate	NOUN
ftr-474	973	38	tax	tax	NOUN
ftr-474	973	39	system	system	NOUN
ftr-474	973	40	.	.	PUNCT
ftr-474	974	1	indeed	indeed	ADV
ftr-474	974	2	,	,	PUNCT
ftr-474	974	3	section	section	NOUN
ftr-474	974	4	2702	2702	NUM
ftr-474	974	5	superimposes	superimpose	VERB
ftr-474	974	6	new	new	ADJ
ftr-474	974	7	distortions	distortion	NOUN
ftr-474	974	8	that	that	PRON
ftr-474	974	9	make	make	VERB
ftr-474	974	10	reform	reform	NOUN
ftr-474	974	11	of	of	ADP
ftr-474	974	12	the	the	DET
ftr-474	974	13	existing	exist	VERB
ftr-474	974	14	system	system	NOUN
ftr-474	974	15	even	even	ADV
ftr-474	974	16	more	more	ADV
ftr-474	974	17	urgent	urgent	ADJ
ftr-474	974	18	.	.	PUNCT
ftr-474	975	1	the	the	DET
ftr-474	975	2	interaction	interaction	NOUN
ftr-474	975	3	of	of	ADP
ftr-474	975	4	the	the	DET
ftr-474	975	5	gift	gift	NOUN
ftr-474	975	6	and	and	CCONJ
ftr-474	975	7	estate	estate	NOUN
ftr-474	975	8	taxes	taxis	NOUN
ftr-474	975	9	produces	produce	VERB
ftr-474	975	10	anomalous	anomalous	ADJ
ftr-474	975	11	results	result	NOUN
ftr-474	975	12	in	in	ADP
ftr-474	975	13	the	the	DET
ftr-474	975	14	case	case	NOUN
ftr-474	975	15	of	of	ADP
ftr-474	975	16	a	a	DET
ftr-474	975	17	split	split	ADJ
ftr-474	975	18	-	-	PUNCT
ftr-474	975	19	interest	interest	NOUN
ftr-474	975	20	transfer	transfer	NOUN
ftr-474	975	21	.	.	PUNCT
ftr-474	976	1	if	if	SCONJ
ftr-474	976	2	the	the	DET
ftr-474	976	3	donor	donor	NOUN
ftr-474	976	4	retains	retain	VERB
ftr-474	976	5	sufficient	sufficient	ADJ
ftr-474	976	6	ownership	ownership	NOUN
ftr-474	976	7	or	or	CCONJ
ftr-474	976	8	control	control	NOUN
ftr-474	976	9	so	so	SCONJ
ftr-474	976	10	that	that	SCONJ
ftr-474	976	11	no	no	DET
ftr-474	976	12	completed	complete	VERB
ftr-474	976	13	gift	gift	NOUN
ftr-474	976	14	occurs	occur	VERB
ftr-474	976	15	with	with	ADP
ftr-474	976	16	respect	respect	NOUN
ftr-474	976	17	to	to	ADP
ftr-474	976	18	any	any	DET
ftr-474	976	19	interest	interest	NOUN
ftr-474	976	20	during	during	ADP
ftr-474	976	21	life	life	NOUN
ftr-474	976	22	,	,	PUNCT
ftr-474	976	23	the	the	DET
ftr-474	976	24	string	string	NOUN
ftr-474	976	25	provisions	provision	NOUN
ftr-474	976	26	pull	pull	VERB
ftr-474	976	27	the	the	DET
ftr-474	976	28	full	full	ADJ
ftr-474	976	29	deathtime	deathtime	NOUN
ftr-474	976	30	value	value	NOUN
ftr-474	976	31	of	of	ADP
ftr-474	976	32	the	the	DET
ftr-474	976	33	underlying	underlie	VERB
ftr-474	976	34	property	property	NOUN
ftr-474	976	35	into	into	ADP
ftr-474	976	36	the	the	DET
ftr-474	976	37	gross	gross	ADJ
ftr-474	976	38	estate	estate	NOUN
ftr-474	976	39	.	.	PUNCT
ftr-474	977	1	'56	'56	NUM
ftr-474	977	2	the	the	DET
ftr-474	977	3	transfer	transfer	NOUN
ftr-474	977	4	tax	tax	NOUN
ftr-474	977	5	result	result	NOUN
ftr-474	977	6	is	be	AUX
ftr-474	977	7	virtually	virtually	ADV
ftr-474	977	8	the	the	DET
ftr-474	977	9	same	same	ADJ
ftr-474	977	10	as	as	SCONJ
ftr-474	977	11	if	if	SCONJ
ftr-474	977	12	the	the	DET
ftr-474	977	13	donor	donor	NOUN
ftr-474	977	14	retained	retain	VERB
ftr-474	977	15	complete	complete	ADJ
ftr-474	977	16	ownership	ownership	NOUN
ftr-474	977	17	of	of	ADP
ftr-474	977	18	the	the	DET
ftr-474	977	19	underlying	underlie	VERB
ftr-474	977	20	property	property	NOUN
ftr-474	977	21	until	until	ADP
ftr-474	977	22	death	death	NOUN
ftr-474	977	23	.	.	PUNCT
ftr-474	978	1	on	on	ADP
ftr-474	978	2	the	the	DET
ftr-474	978	3	other	other	ADJ
ftr-474	978	4	hand	hand	NOUN
ftr-474	978	5	,	,	PUNCT
ftr-474	978	6	if	if	SCONJ
ftr-474	978	7	the	the	DET
ftr-474	978	8	donor	donor	NOUN
ftr-474	978	9	retains	retain	VERB
ftr-474	978	10	ownership	ownership	NOUN
ftr-474	978	11	or	or	CCONJ
ftr-474	978	12	control	control	NOUN
ftr-474	978	13	of	of	ADP
ftr-474	978	14	an	an	DET
ftr-474	978	15	interest	interest	NOUN
ftr-474	978	16	in	in	ADP
ftr-474	978	17	income	income	NOUN
ftr-474	978	18	or	or	CCONJ
ftr-474	978	19	corpus	corpus	NOUN
ftr-474	978	20	while	while	SCONJ
ftr-474	978	21	making	make	VERB
ftr-474	978	22	a	a	DET
ftr-474	978	23	completed	complete	VERB
ftr-474	978	24	gift	gift	NOUN
ftr-474	978	25	of	of	ADP
ftr-474	978	26	a	a	DET
ftr-474	978	27	remainder	remainder	NOUN
ftr-474	978	28	interest	interest	NOUN
ftr-474	978	29	,	,	PUNCT
ftr-474	978	30	the	the	DET
ftr-474	978	31	string	string	NOUN
ftr-474	978	32	provisions	provision	NOUN
ftr-474	978	33	often	often	ADV
ftr-474	978	34	draw	draw	VERB
ftr-474	978	35	the	the	DET
ftr-474	978	36	full	full	ADJ
ftr-474	978	37	deathtime	deathtime	NOUN
ftr-474	978	38	value	value	NOUN
ftr-474	978	39	of	of	ADP
ftr-474	978	40	the	the	DET
ftr-474	978	41	underlying	underlie	VERB
ftr-474	978	42	property	property	NOUN
ftr-474	978	43	-	-	PUNCT
ftr-474	978	44	including	include	VERB
ftr-474	978	45	the	the	DET
ftr-474	978	46	previously	previously	ADV
ftr-474	978	47	-	-	PUNCT
ftr-474	978	48	taxed	tax	VERB
ftr-474	978	49	remainder	remainder	NOUN
ftr-474	978	50	-	-	PUNCT
ftr-474	978	51	into	into	ADP
ftr-474	978	52	the	the	DET
ftr-474	978	53	gross	gross	ADJ
ftr-474	978	54	estate	estate	NOUN
ftr-474	978	55	.	.	PUNCT
ftr-474	979	1	57	57	NUM
ftr-474	979	2	for	for	ADP
ftr-474	979	3	example	example	NOUN
ftr-474	979	4	,	,	PUNCT
ftr-474	979	5	if	if	SCONJ
ftr-474	979	6	a	a	DET
ftr-474	979	7	transfers	transfer	NOUN
ftr-474	979	8	property	property	NOUN
ftr-474	979	9	in	in	ADP
ftr-474	979	10	trust	trust	NOUN
ftr-474	979	11	to	to	PART
ftr-474	979	12	pay	pay	VERB
ftr-474	979	13	income	income	NOUN
ftr-474	979	14	to	to	ADP
ftr-474	979	15	herself	herself	PRON
ftr-474	979	16	for	for	ADP
ftr-474	979	17	life	life	NOUN
ftr-474	979	18	with	with	ADP
ftr-474	979	19	corpus	corpus	NOUN
ftr-474	979	20	at	at	ADP
ftr-474	979	21	her	her	PRON
ftr-474	979	22	death	death	NOUN
ftr-474	979	23	to	to	ADP
ftr-474	979	24	b	b	NOUN
ftr-474	979	25	or	or	CCONJ
ftr-474	979	26	b	b	NOUN
ftr-474	979	27	's	's	PART
ftr-474	979	28	estate	estate	NOUN
ftr-474	979	29	,	,	PUNCT
ftr-474	979	30	a	a	PRON
ftr-474	979	31	makes	make	VERB
ftr-474	979	32	a	a	DET
ftr-474	979	33	completed	complete	VERB
ftr-474	979	34	gift	gift	NOUN
ftr-474	979	35	of	of	ADP
ftr-474	979	36	the	the	DET
ftr-474	979	37	remainder	remainder	NOUN
ftr-474	979	38	.	.	PUNCT
ftr-474	980	1	'58	'58	NUM
ftr-474	980	2	if	if	SCONJ
ftr-474	980	3	a	a	PRON
ftr-474	980	4	retains	retain	VERB
ftr-474	980	5	the	the	DET
ftr-474	980	6	income	income	NOUN
ftr-474	980	7	interest	interest	NOUN
ftr-474	980	8	until	until	ADP
ftr-474	980	9	death	death	NOUN
ftr-474	980	10	,	,	PUNCT
ftr-474	980	11	the	the	DET
ftr-474	980	12	deathtime	deathtime	ADJ
ftr-474	980	13	value	value	NOUN
ftr-474	980	14	of	of	ADP
ftr-474	980	15	the	the	DET
ftr-474	980	16	trust	trust	NOUN
ftr-474	980	17	property	property	NOUN
ftr-474	980	18	is	be	AUX
ftr-474	980	19	included	include	VERB
ftr-474	980	20	in	in	ADP
ftr-474	980	21	her	her	PRON
ftr-474	980	22	gross	gross	ADJ
ftr-474	980	23	estate	estate	NOUN
ftr-474	980	24	.	.	PUNCT
ftr-474	981	1	59	59	NUM
ftr-474	982	1	alternatively	alternatively	ADV
ftr-474	982	2	,	,	PUNCT
ftr-474	982	3	if	if	SCONJ
ftr-474	982	4	a	a	DET
ftr-474	982	5	transfers	transfer	NOUN
ftr-474	982	6	property	property	NOUN
ftr-474	982	7	in	in	ADP
ftr-474	982	8	trust	trust	NOUN
ftr-474	982	9	to	to	PART
ftr-474	982	10	pay	pay	VERB
ftr-474	982	11	income	income	NOUN
ftr-474	982	12	to	to	ADP
ftr-474	982	13	b	b	NOUN
ftr-474	982	14	for	for	ADP
ftr-474	982	15	life	life	NOUN
ftr-474	982	16	with	with	ADP
ftr-474	982	17	corpus	corpus	NOUN
ftr-474	982	18	at	at	ADP
ftr-474	982	19	b	b	PROPN
ftr-474	982	20	's	's	PART
ftr-474	982	21	death	death	NOUN
ftr-474	982	22	to	to	ADP
ftr-474	982	23	a	a	DET
ftr-474	982	24	if	if	SCONJ
ftr-474	982	25	living	live	VERB
ftr-474	982	26	or	or	CCONJ
ftr-474	982	27	if	if	SCONJ
ftr-474	982	28	a	a	PRON
ftr-474	982	29	is	be	AUX
ftr-474	982	30	not	not	PART
ftr-474	982	31	living	live	VERB
ftr-474	982	32	to	to	ADP
ftr-474	982	33	c	c	PROPN
ftr-474	982	34	or	or	CCONJ
ftr-474	982	35	c	c	PROPN
ftr-474	982	36	's	's	PART
ftr-474	982	37	estate	estate	NOUN
ftr-474	982	38	,	,	PUNCT
ftr-474	982	39	a	a	DET
ftr-474	982	40	makes	make	NOUN
ftr-474	982	41	completed	complete	VERB
ftr-474	982	42	gifts	gift	NOUN
ftr-474	982	43	to	to	ADP
ftr-474	982	44	b	b	PROPN
ftr-474	982	45	of	of	ADP
ftr-474	982	46	an	an	DET
ftr-474	982	47	income	income	NOUN
ftr-474	982	48	interest	interest	NOUN
ftr-474	982	49	and	and	CCONJ
ftr-474	982	50	to	to	ADP
ftr-474	982	51	c	c	PROPN
ftr-474	982	52	of	of	ADP
ftr-474	982	53	a	a	DET
ftr-474	982	54	remainder	remainder	NOUN
ftr-474	982	55	.	.	PUNCT
ftr-474	982	56	"w	"w	PROPN
ftr-474	982	57	if	if	SCONJ
ftr-474	982	58	a	a	PRON
ftr-474	982	59	dies	die	VERB
ftr-474	982	60	before	before	ADP
ftr-474	982	61	b	b	NOUN
ftr-474	982	62	and	and	CCONJ
ftr-474	982	63	the	the	DET
ftr-474	982	64	value	value	NOUN
ftr-474	982	65	of	of	ADP
ftr-474	982	66	her	her	PRON
ftr-474	982	67	reversion	reversion	NOUN
ftr-474	982	68	(	(	PUNCT
ftr-474	982	69	determined	determine	VERB
ftr-474	982	70	under	under	ADP
ftr-474	982	71	the	the	DET
ftr-474	982	72	tables	table	NOUN
ftr-474	982	73	immediately	immediately	ADV
ftr-474	982	74	before	before	ADP
ftr-474	982	75	death	death	NOUN
ftr-474	982	76	)	)	PUNCT
ftr-474	982	77	exceeds	exceed	VERB
ftr-474	982	78	five	five	NUM
ftr-474	982	79	percent	percent	NOUN
ftr-474	982	80	of	of	ADP
ftr-474	982	81	the	the	DET
ftr-474	982	82	deathtime	deathtime	ADJ
ftr-474	982	83	value	value	NOUN
ftr-474	982	84	of	of	ADP
ftr-474	982	85	the	the	DET
ftr-474	982	86	trust	trust	NOUN
ftr-474	982	87	property	property	NOUN
ftr-474	982	88	,	,	PUNCT
ftr-474	982	89	the	the	DET
ftr-474	982	90	deathtime	deathtime	ADJ
ftr-474	982	91	value	value	NOUN
ftr-474	982	92	of	of	ADP
ftr-474	982	93	c	c	PROPN
ftr-474	982	94	's	's	PART
ftr-474	982	95	remainder	remainder	NOUN
ftr-474	982	96	is	be	AUX
ftr-474	982	97	included	include	VERB
ftr-474	982	98	in	in	ADP
ftr-474	982	99	a	a	DET
ftr-474	982	100	's	's	PART
ftr-474	982	101	gross	gross	ADJ
ftr-474	982	102	estate	estate	NOUN
ftr-474	982	103	.	.	PUNCT
ftr-474	982	104	'	'	PUNCT
ftr-474	983	1	61	61	NUM
ftr-474	983	2	indeed	indeed	ADV
ftr-474	983	3	,	,	PUNCT
ftr-474	983	4	a	a	PRON
ftr-474	983	5	may	may	AUX
ftr-474	983	6	make	make	VERB
ftr-474	983	7	a	a	DET
ftr-474	983	8	completed	complete	VERB
ftr-474	983	9	gift	gift	NOUN
ftr-474	983	10	of	of	ADP
ftr-474	983	11	156	156	NUM
ftr-474	983	12	.	.	PUNCT
ftr-474	984	1	a	a	DET
ftr-474	984	2	transmissible	transmissible	ADJ
ftr-474	984	3	beneficial	beneficial	ADJ
ftr-474	984	4	interest	interest	NOUN
ftr-474	984	5	retained	retain	VERB
ftr-474	984	6	in	in	ADP
ftr-474	984	7	the	the	DET
ftr-474	984	8	initial	initial	ADJ
ftr-474	984	9	transfer	transfer	NOUN
ftr-474	984	10	and	and	CCONJ
ftr-474	984	11	owned	own	VERB
ftr-474	984	12	at	at	ADP
ftr-474	984	13	death	death	NOUN
ftr-474	984	14	is	be	AUX
ftr-474	984	15	included	include	VERB
ftr-474	984	16	in	in	ADP
ftr-474	984	17	the	the	DET
ftr-474	984	18	gross	gross	ADJ
ftr-474	984	19	estate	estate	NOUN
ftr-474	984	20	.	.	PUNCT
ftr-474	985	1	irc	irc	PROPN
ftr-474	985	2	§	§	PROPN
ftr-474	985	3	2033	2033	NUM
ftr-474	985	4	.	.	PUNCT
ftr-474	986	1	moreover	moreover	ADV
ftr-474	986	2	,	,	PUNCT
ftr-474	986	3	any	any	DET
ftr-474	986	4	retained	retain	VERB
ftr-474	986	5	control	control	NOUN
ftr-474	986	6	that	that	PRON
ftr-474	986	7	prevents	prevent	VERB
ftr-474	986	8	a	a	DET
ftr-474	986	9	completed	complete	VERB
ftr-474	986	10	gift	gift	NOUN
ftr-474	986	11	from	from	ADP
ftr-474	986	12	occurring	occur	VERB
ftr-474	986	13	during	during	ADP
ftr-474	986	14	life	life	NOUN
ftr-474	986	15	with	with	ADP
ftr-474	986	16	respect	respect	NOUN
ftr-474	986	17	to	to	ADP
ftr-474	986	18	an	an	DET
ftr-474	986	19	interest	interest	NOUN
ftr-474	986	20	should	should	AUX
ftr-474	986	21	trigger	trigger	VERB
ftr-474	986	22	inclusion	inclusion	NOUN
ftr-474	986	23	of	of	ADP
ftr-474	986	24	the	the	DET
ftr-474	986	25	interest	interest	NOUN
ftr-474	986	26	in	in	ADP
ftr-474	986	27	the	the	DET
ftr-474	986	28	gross	gross	ADJ
ftr-474	986	29	estate	estate	NOUN
ftr-474	986	30	.	.	PUNCT
ftr-474	987	1	see	see	VERB
ftr-474	987	2	irc	irc	PROPN
ftr-474	987	3	§	§	PROPN
ftr-474	987	4	2038	2038	NUM
ftr-474	987	5	(	(	PUNCT
ftr-474	987	6	estate	estate	NOUN
ftr-474	987	7	tax	tax	NOUN
ftr-474	987	8	)	)	PUNCT
ftr-474	987	9	;	;	PUNCT
ftr-474	988	1	regs	reg	NOUN
ftr-474	988	2	.	.	PUNCT
ftr-474	989	1	§	§	PROPN
ftr-474	989	2	25.2511	25.2511	NUM
ftr-474	989	3	-	-	SYM
ftr-474	989	4	2	2	NUM
ftr-474	989	5	(	(	PUNCT
ftr-474	989	6	gift	gift	NOUN
ftr-474	989	7	tax	tax	NOUN
ftr-474	989	8	)	)	PUNCT
ftr-474	989	9	.	.	PUNCT
ftr-474	990	1	157	157	NUM
ftr-474	990	2	.	.	PUNCT
ftr-474	991	1	although	although	SCONJ
ftr-474	991	2	especially	especially	ADV
ftr-474	991	3	acute	acute	ADJ
ftr-474	991	4	in	in	ADP
ftr-474	991	5	the	the	DET
ftr-474	991	6	case	case	NOUN
ftr-474	991	7	of	of	ADP
ftr-474	991	8	the	the	DET
ftr-474	991	9	string	string	NOUN
ftr-474	991	10	provisions	provision	NOUN
ftr-474	991	11	,	,	PUNCT
ftr-474	991	12	the	the	DET
ftr-474	991	13	same	same	ADJ
ftr-474	991	14	problem	problem	NOUN
ftr-474	991	15	can	can	AUX
ftr-474	991	16	arise	arise	VERB
ftr-474	991	17	under	under	ADP
ftr-474	991	18	other	other	ADJ
ftr-474	991	19	provisions	provision	NOUN
ftr-474	991	20	that	that	PRON
ftr-474	991	21	include	include	VERB
ftr-474	991	22	property	property	NOUN
ftr-474	991	23	in	in	ADP
ftr-474	991	24	the	the	DET
ftr-474	991	25	gross	gross	ADJ
ftr-474	991	26	estate	estate	NOUN
ftr-474	991	27	.	.	PUNCT
ftr-474	992	1	see	see	VERB
ftr-474	992	2	irc	irc	PROPN
ftr-474	992	3	§	§	PROPN
ftr-474	992	4	§	§	PROPN
ftr-474	992	5	2039	2039	NUM
ftr-474	992	6	,	,	PUNCT
ftr-474	992	7	2040(a	2040(a	NUM
ftr-474	992	8	)	)	PUNCT
ftr-474	992	9	,	,	PUNCT
ftr-474	992	10	2041	2041	NUM
ftr-474	992	11	,	,	PUNCT
ftr-474	992	12	2042	2042	NUM
ftr-474	992	13	.	.	PUNCT
ftr-474	993	1	158	158	NUM
ftr-474	993	2	.	.	PUNCT
ftr-474	993	3	regs	regs	PROPN
ftr-474	993	4	.	.	PUNCT
ftr-474	994	1	§	§	PROPN
ftr-474	994	2	25.2511	25.2511	NUM
ftr-474	994	3	-	-	SYM
ftr-474	994	4	1(e	1(e	NUM
ftr-474	994	5	)	)	PUNCT
ftr-474	994	6	.	.	PUNCT
ftr-474	995	1	159	159	NUM
ftr-474	995	2	.	.	PUNCT
ftr-474	996	1	irc	irc	PROPN
ftr-474	996	2	§	§	PROPN
ftr-474	996	3	2036(a)(1	2036(a)(1	NOUN
ftr-474	996	4	)	)	PUNCT
ftr-474	996	5	.	.	PUNCT
ftr-474	997	1	160	160	NUM
ftr-474	997	2	.	.	PUNCT
ftr-474	997	3	regs	regs	PROPN
ftr-474	997	4	.	.	PUNCT
ftr-474	998	1	§	§	PROPN
ftr-474	998	2	25.2511	25.2511	NUM
ftr-474	998	3	-	-	SYM
ftr-474	998	4	1(e	1(e	NUM
ftr-474	998	5	)	)	PUNCT
ftr-474	998	6	.	.	PUNCT
ftr-474	999	1	161	161	NUM
ftr-474	999	2	.	.	PUNCT
ftr-474	1000	1	irc	irc	PROPN
ftr-474	1000	2	§	§	PROPN
ftr-474	1000	3	2037	2037	NUM
ftr-474	1000	4	.	.	PUNCT
ftr-474	1001	1	[	[	X
ftr-474	1001	2	vol	vol	NOUN
ftr-474	1001	3	2:3	2:3	NUM
ftr-474	1001	4	rethinking	rethink	VERB
ftr-474	1001	5	section	section	NOUN
ftr-474	1001	6	2702	2702	NUM
ftr-474	1001	7	the	the	DET
ftr-474	1001	8	entire	entire	ADJ
ftr-474	1001	9	property	property	NOUN
ftr-474	1001	10	while	while	SCONJ
ftr-474	1001	11	retaining	retain	VERB
ftr-474	1001	12	certain	certain	ADJ
ftr-474	1001	13	powers	power	NOUN
ftr-474	1001	14	which	which	PRON
ftr-474	1001	15	,	,	PUNCT
ftr-474	1001	16	if	if	SCONJ
ftr-474	1001	17	held	hold	VERB
ftr-474	1001	18	at	at	ADP
ftr-474	1001	19	death	death	NOUN
ftr-474	1001	20	,	,	PUNCT
ftr-474	1001	21	suffice	suffice	VERB
ftr-474	1001	22	to	to	PART
ftr-474	1001	23	bring	bring	VERB
ftr-474	1001	24	the	the	DET
ftr-474	1001	25	entire	entire	ADJ
ftr-474	1001	26	property	property	NOUN
ftr-474	1001	27	into	into	ADP
ftr-474	1001	28	the	the	DET
ftr-474	1001	29	gross	gross	PROPN
ftr-474	1001	30	estate.16	estate.16	PROPN
ftr-474	1001	31	when	when	SCONJ
ftr-474	1001	32	a	a	DET
ftr-474	1001	33	taxable	taxable	ADJ
ftr-474	1001	34	gift	gift	NOUN
ftr-474	1001	35	is	be	AUX
ftr-474	1001	36	included	include	VERB
ftr-474	1001	37	in	in	ADP
ftr-474	1001	38	the	the	DET
ftr-474	1001	39	gross	gross	ADJ
ftr-474	1001	40	estate	estate	NOUN
ftr-474	1001	41	,	,	PUNCT
ftr-474	1001	42	section	section	NOUN
ftr-474	1001	43	2001(b	2001(b	NUM
ftr-474	1001	44	)	)	PUNCT
ftr-474	1001	45	prevents	prevent	VERB
ftr-474	1001	46	the	the	DET
ftr-474	1001	47	gift	gift	NOUN
ftr-474	1001	48	from	from	ADP
ftr-474	1001	49	being	be	AUX
ftr-474	1001	50	double	double	ADJ
ftr-474	1001	51	-	-	PUNCT
ftr-474	1001	52	counted	count	VERB
ftr-474	1001	53	in	in	ADP
ftr-474	1001	54	the	the	DET
ftr-474	1001	55	cumulative	cumulative	ADJ
ftr-474	1001	56	transfer	transfer	NOUN
ftr-474	1001	57	tax	tax	NOUN
ftr-474	1001	58	base	base	NOUN
ftr-474	1001	59	,	,	PUNCT
ftr-474	1001	60	and	and	CCONJ
ftr-474	1001	61	at	at	ADP
ftr-474	1001	62	the	the	DET
ftr-474	1001	63	same	same	ADJ
ftr-474	1001	64	time	time	NOUN
ftr-474	1001	65	preserves	preserve	VERB
ftr-474	1001	66	an	an	DET
ftr-474	1001	67	offset	offset	NOUN
ftr-474	1001	68	for	for	ADP
ftr-474	1001	69	any	any	DET
ftr-474	1001	70	gift	gift	NOUN
ftr-474	1001	71	tax	tax	NOUN
ftr-474	1001	72	payable	payable	ADJ
ftr-474	1001	73	with	with	ADP
ftr-474	1001	74	respect	respect	NOUN
ftr-474	1001	75	to	to	ADP
ftr-474	1001	76	the	the	DET
ftr-474	1001	77	gift	gift	NOUN
ftr-474	1001	78	.	.	PUNCT
ftr-474	1002	1	in	in	ADP
ftr-474	1002	2	conjunction	conjunction	NOUN
ftr-474	1002	3	with	with	ADP
ftr-474	1002	4	the	the	DET
ftr-474	1002	5	string	string	NOUN
ftr-474	1002	6	provisions	provision	NOUN
ftr-474	1002	7	,	,	PUNCT
ftr-474	1002	8	the	the	DET
ftr-474	1002	9	section	section	NOUN
ftr-474	1002	10	2001(b	2001(b	NOUN
ftr-474	1002	11	)	)	PUNCT
ftr-474	1002	12	adjustment	adjustment	NOUN
ftr-474	1002	13	generally	generally	ADV
ftr-474	1002	14	ensures	ensure	VERB
ftr-474	1002	15	that	that	SCONJ
ftr-474	1002	16	the	the	DET
ftr-474	1002	17	total	total	ADJ
ftr-474	1002	18	amount	amount	NOUN
ftr-474	1002	19	ultimately	ultimately	ADV
ftr-474	1002	20	included	include	VERB
ftr-474	1002	21	in	in	ADP
ftr-474	1002	22	the	the	DET
ftr-474	1002	23	transfer	transfer	NOUN
ftr-474	1002	24	tax	tax	NOUN
ftr-474	1002	25	base	base	NOUN
ftr-474	1002	26	with	with	ADP
ftr-474	1002	27	respect	respect	NOUN
ftr-474	1002	28	to	to	ADP
ftr-474	1002	29	a	a	DET
ftr-474	1002	30	reincluded	reinclude	VERB
ftr-474	1002	31	interest	interest	NOUN
ftr-474	1002	32	is	be	AUX
ftr-474	1002	33	the	the	DET
ftr-474	1002	34	deathtime	deathtime	ADJ
ftr-474	1002	35	value	value	NOUN
ftr-474	1002	36	of	of	ADP
ftr-474	1002	37	that	that	DET
ftr-474	1002	38	interest	interest	NOUN
ftr-474	1002	39	.	.	PUNCT
ftr-474	1003	1	in	in	ADP
ftr-474	1003	2	effect	effect	NOUN
ftr-474	1003	3	,	,	PUNCT
ftr-474	1003	4	any	any	DET
ftr-474	1003	5	gift	gift	NOUN
ftr-474	1003	6	tax	tax	NOUN
ftr-474	1003	7	imposed	impose	VERB
ftr-474	1003	8	on	on	ADP
ftr-474	1003	9	the	the	DET
ftr-474	1003	10	initial	initial	ADJ
ftr-474	1003	11	transfer	transfer	NOUN
ftr-474	1003	12	counts	count	NOUN
ftr-474	1003	13	as	as	ADP
ftr-474	1003	14	a	a	DET
ftr-474	1003	15	prepayment	prepayment	NOUN
ftr-474	1003	16	of	of	ADP
ftr-474	1003	17	the	the	DET
ftr-474	1003	18	estate	estate	NOUN
ftr-474	1003	19	tax	tax	NOUN
ftr-474	1003	20	imposed	impose	VERB
ftr-474	1003	21	at	at	ADP
ftr-474	1003	22	death.16	death.16	PROPN
ftr-474	1003	23	3	3	NUM
ftr-474	1003	24	the	the	DET
ftr-474	1003	25	prepayment	prepayment	NOUN
ftr-474	1003	26	of	of	ADP
ftr-474	1003	27	tax	tax	NOUN
ftr-474	1003	28	represents	represent	VERB
ftr-474	1003	29	an	an	DET
ftr-474	1003	30	economic	economic	ADJ
ftr-474	1003	31	cost	cost	NOUN
ftr-474	1003	32	,	,	PUNCT
ftr-474	1003	33	since	since	SCONJ
ftr-474	1003	34	the	the	DET
ftr-474	1003	35	donor	donor	NOUN
ftr-474	1003	36	loses	lose	VERB
ftr-474	1003	37	the	the	DET
ftr-474	1003	38	return	return	NOUN
ftr-474	1003	39	that	that	PRON
ftr-474	1003	40	would	would	AUX
ftr-474	1003	41	otherwise	otherwise	ADV
ftr-474	1003	42	have	have	AUX
ftr-474	1003	43	been	be	AUX
ftr-474	1003	44	earned	earn	VERB
ftr-474	1003	45	on	on	ADP
ftr-474	1003	46	the	the	DET
ftr-474	1003	47	amount	amount	NOUN
ftr-474	1003	48	used	use	VERB
ftr-474	1003	49	to	to	PART
ftr-474	1003	50	pay	pay	VERB
ftr-474	1003	51	the	the	DET
ftr-474	1003	52	gift	gift	NOUN
ftr-474	1003	53	tax	tax	NOUN
ftr-474	1003	54	on	on	ADP
ftr-474	1003	55	the	the	DET
ftr-474	1003	56	initial	initial	ADJ
ftr-474	1003	57	transfer	transfer	NOUN
ftr-474	1003	58	.	.	PUNCT
ftr-474	1004	1	this	this	DET
ftr-474	1004	2	cost	cost	NOUN
ftr-474	1004	3	is	be	AUX
ftr-474	1004	4	offset	offset	VERB
ftr-474	1004	5	,	,	PUNCT
ftr-474	1004	6	at	at	ADP
ftr-474	1004	7	least	least	ADJ
ftr-474	1004	8	in	in	ADP
ftr-474	1004	9	part	part	NOUN
ftr-474	1004	10	,	,	PUNCT
ftr-474	1004	11	by	by	ADP
ftr-474	1004	12	the	the	DET
ftr-474	1004	13	fact	fact	NOUN
ftr-474	1004	14	that	that	SCONJ
ftr-474	1004	15	the	the	DET
ftr-474	1004	16	lost	lost	ADJ
ftr-474	1004	17	return	return	NOUN
ftr-474	1004	18	is	be	AUX
ftr-474	1004	19	not	not	PART
ftr-474	1004	20	included	include	VERB
ftr-474	1004	21	in	in	ADP
ftr-474	1004	22	the	the	DET
ftr-474	1004	23	donor	donor	NOUN
ftr-474	1004	24	's	's	PART
ftr-474	1004	25	gross	gross	ADJ
ftr-474	1004	26	estate	estate	NOUN
ftr-474	1004	27	.	.	PUNCT
ftr-474	1005	1	accordingly	accordingly	ADV
ftr-474	1005	2	,	,	PUNCT
ftr-474	1005	3	the	the	DET
ftr-474	1005	4	cost	cost	NOUN
ftr-474	1005	5	of	of	ADP
ftr-474	1005	6	making	make	VERB
ftr-474	1005	7	a	a	DET
ftr-474	1005	8	split	split	ADJ
ftr-474	1005	9	-	-	PUNCT
ftr-474	1005	10	interest	interest	NOUN
ftr-474	1005	11	transfer	transfer	NOUN
ftr-474	1005	12	subject	subject	NOUN
ftr-474	1005	13	to	to	ADP
ftr-474	1005	14	the	the	DET
ftr-474	1005	15	string	string	NOUN
ftr-474	1005	16	provisions	provision	NOUN
ftr-474	1005	17	,	,	PUNCT
ftr-474	1005	18	as	as	SCONJ
ftr-474	1005	19	compared	compare	VERB
ftr-474	1005	20	to	to	ADP
ftr-474	1005	21	making	make	VERB
ftr-474	1005	22	a	a	DET
ftr-474	1005	23	single	single	ADJ
ftr-474	1005	24	deathtime	deathtime	NOUN
ftr-474	1005	25	transfer	transfer	NOUN
ftr-474	1005	26	,	,	PUNCT
ftr-474	1005	27	depends	depend	VERB
ftr-474	1005	28	in	in	ADP
ftr-474	1005	29	part	part	NOUN
ftr-474	1005	30	on	on	ADP
ftr-474	1005	31	the	the	DET
ftr-474	1005	32	rate	rate	NOUN
ftr-474	1005	33	of	of	ADP
ftr-474	1005	34	return	return	NOUN
ftr-474	1005	35	on	on	ADP
ftr-474	1005	36	investments	investment	NOUN
ftr-474	1005	37	and	and	CCONJ
ftr-474	1005	38	the	the	DET
ftr-474	1005	39	length	length	NOUN
ftr-474	1005	40	of	of	ADP
ftr-474	1005	41	time	time	NOUN
ftr-474	1005	42	between	between	ADP
ftr-474	1005	43	the	the	DET
ftr-474	1005	44	initial	initial	ADJ
ftr-474	1005	45	transfer	transfer	NOUN
ftr-474	1005	46	and	and	CCONJ
ftr-474	1005	47	death	death	NOUN
ftr-474	1005	48	.	.	PUNCT
ftr-474	1006	1	assume	assume	VERB
ftr-474	1006	2	that	that	SCONJ
ftr-474	1006	3	a	a	DET
ftr-474	1006	4	transfers	transfer	NOUN
ftr-474	1006	5	property	property	NOUN
ftr-474	1006	6	worth	worth	ADJ
ftr-474	1006	7	$	$	SYM
ftr-474	1006	8	100,000	100,000	NUM
ftr-474	1006	9	in	in	ADP
ftr-474	1006	10	trust	trust	NOUN
ftr-474	1006	11	to	to	PART
ftr-474	1006	12	pay	pay	VERB
ftr-474	1006	13	income	income	NOUN
ftr-474	1006	14	to	to	ADP
ftr-474	1006	15	a	a	PRON
ftr-474	1006	16	for	for	ADP
ftr-474	1006	17	15	15	NUM
ftr-474	1006	18	years	year	NOUN
ftr-474	1006	19	with	with	ADP
ftr-474	1006	20	remainder	remainder	NOUN
ftr-474	1006	21	to	to	ADP
ftr-474	1006	22	her	her	PRON
ftr-474	1006	23	nephew	nephew	NOUN
ftr-474	1006	24	b	b	PROPN
ftr-474	1006	25	or	or	CCONJ
ftr-474	1006	26	b	b	NOUN
ftr-474	1006	27	's	's	PART
ftr-474	1006	28	estate	estate	NOUN
ftr-474	1006	29	.	.	PUNCT
ftr-474	1007	1	to	to	PART
ftr-474	1007	2	simplify	simplify	VERB
ftr-474	1007	3	the	the	DET
ftr-474	1007	4	calculation	calculation	NOUN
ftr-474	1007	5	,	,	PUNCT
ftr-474	1007	6	assume	assume	VERB
ftr-474	1007	7	a	a	DET
ftr-474	1007	8	flat	flat	ADJ
ftr-474	1007	9	transfer	transfer	NOUN
ftr-474	1007	10	tax	tax	NOUN
ftr-474	1007	11	rate	rate	NOUN
ftr-474	1007	12	of	of	ADP
ftr-474	1007	13	30	30	NUM
ftr-474	1007	14	%	%	NOUN
ftr-474	1007	15	,	,	PUNCT
ftr-474	1007	16	a	a	DET
ftr-474	1007	17	10	10	NUM
ftr-474	1007	18	%	%	NOUN
ftr-474	1007	19	discount	discount	NOUN
ftr-474	1007	20	rate	rate	NOUN
ftr-474	1007	21	under	under	ADP
ftr-474	1007	22	the	the	DET
ftr-474	1007	23	tables	table	NOUN
ftr-474	1007	24	,	,	PUNCT
ftr-474	1007	25	and	and	CCONJ
ftr-474	1007	26	a	a	DET
ftr-474	1007	27	10	10	NUM
ftr-474	1007	28	%	%	NOUN
ftr-474	1007	29	annual	annual	ADJ
ftr-474	1007	30	rate	rate	NOUN
ftr-474	1007	31	of	of	ADP
ftr-474	1007	32	return	return	NOUN
ftr-474	1007	33	(	(	PUNCT
ftr-474	1007	34	entirely	entirely	ADV
ftr-474	1007	35	in	in	ADP
ftr-474	1007	36	the	the	DET
ftr-474	1007	37	form	form	NOUN
ftr-474	1007	38	of	of	ADP
ftr-474	1007	39	capital	capital	NOUN
ftr-474	1007	40	appreciation	appreciation	NOUN
ftr-474	1007	41	)	)	PUNCT
ftr-474	1007	42	on	on	ADP
ftr-474	1007	43	all	all	DET
ftr-474	1007	44	property	property	NOUN
ftr-474	1007	45	.	.	PUNCT
ftr-474	1008	1	in	in	ADP
ftr-474	1008	2	the	the	DET
ftr-474	1008	3	initial	initial	ADJ
ftr-474	1008	4	transfer	transfer	NOUN
ftr-474	1008	5	,	,	PUNCT
ftr-474	1008	6	a	a	PRON
ftr-474	1008	7	makes	make	VERB
ftr-474	1008	8	a	a	DET
ftr-474	1008	9	taxable	taxable	ADJ
ftr-474	1008	10	gift	gift	NOUN
ftr-474	1008	11	of	of	ADP
ftr-474	1008	12	$	$	SYM
ftr-474	1008	13	23,939	23,939	NUM
ftr-474	1008	14	'	'	PART
ftr-474	1008	15	6	6	NUM
ftr-474	1008	16	'	'	PUNCT
ftr-474	1008	17	and	and	CCONJ
ftr-474	1008	18	incurs	incur	VERB
ftr-474	1008	19	a	a	DET
ftr-474	1008	20	gift	gift	NOUN
ftr-474	1008	21	tax	tax	NOUN
ftr-474	1008	22	of	of	ADP
ftr-474	1008	23	s7,182	s7,182	PROPN
ftr-474	1008	24	(	(	PUNCT
ftr-474	1008	25	30	30	NUM
ftr-474	1008	26	%	%	NOUN
ftr-474	1008	27	x	x	SYM
ftr-474	1008	28	$	$	SYM
ftr-474	1008	29	23,939	23,939	NUM
ftr-474	1008	30	)	)	PUNCT
ftr-474	1008	31	,	,	PUNCT
ftr-474	1008	32	which	which	PRON
ftr-474	1008	33	she	she	PRON
ftr-474	1008	34	pays	pay	VERB
ftr-474	1008	35	from	from	ADP
ftr-474	1008	36	non	non	ADJ
ftr-474	1008	37	-	-	ADJ
ftr-474	1008	38	trust	trust	ADJ
ftr-474	1008	39	assets	asset	NOUN
ftr-474	1008	40	.	.	PUNCT
ftr-474	1009	1	if	if	SCONJ
ftr-474	1009	2	a	a	DET
ftr-474	1009	3	dies	die	VERB
ftr-474	1009	4	holding	hold	VERB
ftr-474	1009	5	the	the	DET
ftr-474	1009	6	income	income	NOUN
ftr-474	1009	7	interest	interest	NOUN
ftr-474	1009	8	during	during	ADP
ftr-474	1009	9	the	the	DET
ftr-474	1009	10	15	15	NUM
ftr-474	1009	11	-	-	PUNCT
ftr-474	1009	12	year	year	NOUN
ftr-474	1009	13	term	term	NOUN
ftr-474	1009	14	,	,	PUNCT
ftr-474	1009	15	the	the	DET
ftr-474	1009	16	deathtime	deathtime	ADJ
ftr-474	1009	17	value	value	NOUN
ftr-474	1009	18	of	of	ADP
ftr-474	1009	19	the	the	DET
ftr-474	1009	20	trust	trust	NOUN
ftr-474	1009	21	property	property	NOUN
ftr-474	1009	22	is	be	AUX
ftr-474	1009	23	included	include	VERB
ftr-474	1009	24	in	in	ADP
ftr-474	1009	25	her	her	PRON
ftr-474	1009	26	gross	gross	ADJ
ftr-474	1009	27	estate	estate	NOUN
ftr-474	1009	28	.	.	PUNCT
ftr-474	1010	1	for	for	ADP
ftr-474	1010	2	example	example	NOUN
ftr-474	1010	3	,	,	PUNCT
ftr-474	1010	4	if	if	SCONJ
ftr-474	1010	5	a	a	PRON
ftr-474	1010	6	's	's	PART
ftr-474	1010	7	death	death	NOUN
ftr-474	1010	8	occurs	occur	VERB
ftr-474	1010	9	after	after	ADP
ftr-474	1010	10	four	four	NUM
ftr-474	1010	11	years	year	NOUN
ftr-474	1010	12	,	,	PUNCT
ftr-474	1010	13	the	the	DET
ftr-474	1010	14	includable	includable	ADJ
ftr-474	1010	15	value	value	NOUN
ftr-474	1010	16	of	of	ADP
ftr-474	1010	17	the	the	DET
ftr-474	1010	18	trust	trust	NOUN
ftr-474	1010	19	property	property	NOUN
ftr-474	1010	20	is	be	AUX
ftr-474	1010	21	$	$	SYM
ftr-474	1010	22	146,410	146,410	NUM
ftr-474	1010	23	,	,	PUNCT
ftr-474	1010	24	generating	generate	VERB
ftr-474	1010	25	an	an	DET
ftr-474	1010	26	estate	estate	NOUN
ftr-474	1010	27	tax	tax	NOUN
ftr-474	1010	28	162	162	NUM
ftr-474	1010	29	.	.	PUNCT
ftr-474	1011	1	for	for	ADP
ftr-474	1011	2	example	example	NOUN
ftr-474	1011	3	,	,	PUNCT
ftr-474	1011	4	a	a	PRON
ftr-474	1011	5	may	may	AUX
ftr-474	1011	6	make	make	VERB
ftr-474	1011	7	a	a	DET
ftr-474	1011	8	completed	complete	VERB
ftr-474	1011	9	gift	gift	NOUN
ftr-474	1011	10	by	by	ADP
ftr-474	1011	11	a	a	DET
ftr-474	1011	12	transfer	transfer	NOUN
ftr-474	1011	13	of	of	ADP
ftr-474	1011	14	property	property	NOUN
ftr-474	1011	15	in	in	ADP
ftr-474	1011	16	trust	trust	NOUN
ftr-474	1011	17	.	.	PUNCT
ftr-474	1012	1	even	even	ADV
ftr-474	1012	2	if	if	SCONJ
ftr-474	1012	3	the	the	DET
ftr-474	1012	4	transfer	transfer	NOUN
ftr-474	1012	5	is	be	AUX
ftr-474	1012	6	subject	subject	ADJ
ftr-474	1012	7	to	to	ADP
ftr-474	1012	8	a	a	DET
ftr-474	1012	9	retained	retain	VERB
ftr-474	1012	10	power	power	NOUN
ftr-474	1012	11	that	that	PRON
ftr-474	1012	12	affects	affect	VERB
ftr-474	1012	13	only	only	ADV
ftr-474	1012	14	the	the	DET
ftr-474	1012	15	time	time	NOUN
ftr-474	1012	16	or	or	CCONJ
ftr-474	1012	17	manner	manner	NOUN
ftr-474	1012	18	of	of	ADP
ftr-474	1012	19	enjoyment	enjoyment	NOUN
ftr-474	1012	20	of	of	ADP
ftr-474	1012	21	the	the	DET
ftr-474	1012	22	property	property	NOUN
ftr-474	1012	23	,	,	PUNCT
ftr-474	1012	24	or	or	CCONJ
ftr-474	1012	25	that	that	PRON
ftr-474	1012	26	is	be	AUX
ftr-474	1012	27	exercisable	exercisable	ADJ
ftr-474	1012	28	only	only	ADV
ftr-474	1012	29	in	in	ADP
ftr-474	1012	30	conjunction	conjunction	NOUN
ftr-474	1012	31	with	with	ADP
ftr-474	1012	32	a	a	DET
ftr-474	1012	33	person	person	NOUN
ftr-474	1012	34	having	have	VERB
ftr-474	1012	35	a	a	DET
ftr-474	1012	36	substantial	substantial	ADJ
ftr-474	1012	37	adverse	adverse	ADJ
ftr-474	1012	38	interest	interest	NOUN
ftr-474	1012	39	in	in	ADP
ftr-474	1012	40	the	the	DET
ftr-474	1012	41	property	property	NOUN
ftr-474	1012	42	.	.	PUNCT
ftr-474	1013	1	regs	regs	PROPN
ftr-474	1013	2	.	.	PUNCT
ftr-474	1014	1	§	§	PROPN
ftr-474	1014	2	25.2511	25.2511	NUM
ftr-474	1014	3	-	-	SYM
ftr-474	1014	4	2(d	2(d	NUM
ftr-474	1014	5	)	)	PUNCT
ftr-474	1014	6	,	,	PUNCT
ftr-474	1014	7	(	(	PUNCT
ftr-474	1014	8	e	e	NOUN
ftr-474	1014	9	)	)	PUNCT
ftr-474	1014	10	.	.	PUNCT
ftr-474	1015	1	the	the	DET
ftr-474	1015	2	same	same	ADJ
ftr-474	1015	3	retained	retain	VERB
ftr-474	1015	4	power	power	NOUN
ftr-474	1015	5	that	that	PRON
ftr-474	1015	6	did	do	AUX
ftr-474	1015	7	not	not	PART
ftr-474	1015	8	prevent	prevent	VERB
ftr-474	1015	9	a	a	DET
ftr-474	1015	10	completed	complete	VERB
ftr-474	1015	11	lifetime	lifetime	NOUN
ftr-474	1015	12	gift	gift	NOUN
ftr-474	1015	13	of	of	ADP
ftr-474	1015	14	the	the	DET
ftr-474	1015	15	property	property	NOUN
ftr-474	1015	16	may	may	AUX
ftr-474	1015	17	trigger	trigger	VERB
ftr-474	1015	18	inclusion	inclusion	NOUN
ftr-474	1015	19	of	of	ADP
ftr-474	1015	20	the	the	DET
ftr-474	1015	21	property	property	NOUN
ftr-474	1015	22	in	in	ADP
ftr-474	1015	23	a	a	DET
ftr-474	1015	24	's	's	PART
ftr-474	1015	25	gross	gross	ADJ
ftr-474	1015	26	estate	estate	NOUN
ftr-474	1015	27	.	.	PUNCT
ftr-474	1016	1	irc	irc	PROPN
ftr-474	1016	2	§	§	PROPN
ftr-474	1016	3	2038	2038	NUM
ftr-474	1016	4	;	;	PUNCT
ftr-474	1016	5	regs	reg	NOUN
ftr-474	1016	6	.	.	PUNCT
ftr-474	1017	1	§	§	PROPN
ftr-474	1017	2	20.2038	20.2038	NUM
ftr-474	1017	3	-	-	SYM
ftr-474	1017	4	1(a	1(a	NUM
ftr-474	1017	5	)	)	PUNCT
ftr-474	1017	6	.	.	PUNCT
ftr-474	1018	1	163	163	NUM
ftr-474	1018	2	.	.	PUNCT
ftr-474	1019	1	to	to	PART
ftr-474	1019	2	take	take	VERB
ftr-474	1019	3	account	account	NOUN
ftr-474	1019	4	of	of	ADP
ftr-474	1019	5	any	any	DET
ftr-474	1019	6	change	change	NOUN
ftr-474	1019	7	in	in	ADP
ftr-474	1019	8	the	the	DET
ftr-474	1019	9	rate	rate	NOUN
ftr-474	1019	10	schedule	schedule	NOUN
ftr-474	1019	11	between	between	ADP
ftr-474	1019	12	the	the	DET
ftr-474	1019	13	time	time	NOUN
ftr-474	1019	14	of	of	ADP
ftr-474	1019	15	the	the	DET
ftr-474	1019	16	initial	initial	ADJ
ftr-474	1019	17	transfer	transfer	NOUN
ftr-474	1019	18	and	and	CCONJ
ftr-474	1019	19	the	the	DET
ftr-474	1019	20	donor	donor	NOUN
ftr-474	1019	21	's	's	PART
ftr-474	1019	22	death	death	NOUN
ftr-474	1019	23	,	,	PUNCT
ftr-474	1019	24	the	the	DET
ftr-474	1019	25	gift	gift	NOUN
ftr-474	1019	26	-	-	PUNCT
ftr-474	1019	27	tax	tax	NOUN
ftr-474	1019	28	offset	offset	NOUN
ftr-474	1019	29	is	be	AUX
ftr-474	1019	30	calculated	calculate	VERB
ftr-474	1019	31	using	use	VERB
ftr-474	1019	32	the	the	DET
ftr-474	1019	33	rates	rate	NOUN
ftr-474	1019	34	in	in	ADP
ftr-474	1019	35	effect	effect	NOUN
ftr-474	1019	36	at	at	ADP
ftr-474	1019	37	the	the	DET
ftr-474	1019	38	time	time	NOUN
ftr-474	1019	39	of	of	ADP
ftr-474	1019	40	death	death	NOUN
ftr-474	1019	41	,	,	PUNCT
ftr-474	1019	42	and	and	CCONJ
ftr-474	1019	43	thus	thus	ADV
ftr-474	1019	44	may	may	AUX
ftr-474	1019	45	not	not	PART
ftr-474	1019	46	equal	equal	VERB
ftr-474	1019	47	the	the	DET
ftr-474	1019	48	gift	gift	NOUN
ftr-474	1019	49	taxes	taxis	NOUN
ftr-474	1019	50	actually	actually	ADV
ftr-474	1019	51	paid	pay	VERB
ftr-474	1019	52	.	.	PUNCT
ftr-474	1020	1	irc	irc	PROPN
ftr-474	1020	2	§	§	PROPN
ftr-474	1020	3	2001(b)12	2001(b)12	NUM
ftr-474	1020	4	)	)	PUNCT
ftr-474	1020	5	.	.	PUNCT
ftr-474	1021	1	164	164	NUM
ftr-474	1021	2	.	.	PUNCT
ftr-474	1022	1	the	the	DET
ftr-474	1022	2	tables	table	NOUN
ftr-474	1022	3	apportion	apportion	VERB
ftr-474	1022	4	23.9392	23.9392	NUM
ftr-474	1022	5	%	%	NOUN
ftr-474	1022	6	of	of	ADP
ftr-474	1022	7	the	the	DET
ftr-474	1022	8	value	value	NOUN
ftr-474	1022	9	of	of	ADP
ftr-474	1022	10	the	the	DET
ftr-474	1022	11	underlying	underlie	VERB
ftr-474	1022	12	property	property	NOUN
ftr-474	1022	13	to	to	ADP
ftr-474	1022	14	the	the	DET
ftr-474	1022	15	remainder	remainder	NOUN
ftr-474	1022	16	.	.	PUNCT
ftr-474	1023	1	see	see	VERB
ftr-474	1023	2	actuarial	actuarial	ADJ
ftr-474	1023	3	values	value	NOUN
ftr-474	1023	4	(	(	PUNCT
ftr-474	1023	5	alpha	alpha	NOUN
ftr-474	1023	6	)	)	PUNCT
ftr-474	1023	7	,	,	PUNCT
ftr-474	1023	8	supra	supra	PROPN
ftr-474	1023	9	note	note	PROPN
ftr-474	1023	10	17	17	NUM
ftr-474	1023	11	,	,	PUNCT
ftr-474	1023	12	at	at	ADP
ftr-474	1023	13	table	table	NOUN
ftr-474	1023	14	b.	b.	PROPN
ftr-474	1023	15	section	section	NOUN
ftr-474	1023	16	2702	2702	PROPN
ftr-474	1023	17	does	do	AUX
ftr-474	1023	18	not	not	PART
ftr-474	1023	19	apply	apply	VERB
ftr-474	1023	20	because	because	SCONJ
ftr-474	1023	21	a	a	PRON
ftr-474	1023	22	's	's	PART
ftr-474	1023	23	nephew	nephew	NOUN
ftr-474	1023	24	b	b	NOUN
ftr-474	1023	25	is	be	AUX
ftr-474	1023	26	not	not	PART
ftr-474	1023	27	a	a	DET
ftr-474	1023	28	"	"	PUNCT
ftr-474	1023	29	member	member	NOUN
ftr-474	1023	30	of	of	ADP
ftr-474	1023	31	[	[	X
ftr-474	1023	32	al	al	PROPN
ftr-474	1023	33	's	's	PART
ftr-474	1023	34	family	family	NOUN
ftr-474	1023	35	"	"	PUNCT
ftr-474	1023	36	within	within	ADP
ftr-474	1023	37	the	the	DET
ftr-474	1023	38	meaning	meaning	NOUN
ftr-474	1023	39	of	of	ADP
ftr-474	1023	40	that	that	DET
ftr-474	1023	41	section	section	NOUN
ftr-474	1023	42	.	.	PUNCT
ftr-474	1024	1	see	see	VERB
ftr-474	1024	2	supra	supra	PROPN
ftr-474	1024	3	note	note	PROPN
ftr-474	1024	4	76	76	NUM
ftr-474	1024	5	.	.	PUNCT
ftr-474	1025	1	1994	1994	NUM
ftr-474	1025	2	]	]	PUNCT
ftr-474	1025	3	florida	florida	PROPN
ftr-474	1025	4	tar	tar	PROPN
ftr-474	1025	5	review	review	NOUN
ftr-474	1025	6	of	of	ADP
ftr-474	1025	7	$	$	SYM
ftr-474	1025	8	36,741	36,741	NUM
ftr-474	1025	9	and	and	CCONJ
ftr-474	1025	10	leaving	leave	VERB
ftr-474	1025	11	$	$	SYM
ftr-474	1025	12	109,669	109,669	NUM
ftr-474	1025	13	after	after	ADP
ftr-474	1025	14	transfer	transfer	NOUN
ftr-474	1025	15	taxes	taxis	NOUN
ftr-474	1025	16	.	.	PUNCT
ftr-474	1026	1	'65	'65	NUM
ftr-474	1026	2	the	the	DET
ftr-474	1026	3	after	after	ADP
ftr-474	1026	4	-	-	PUNCT
ftr-474	1026	5	tax	tax	NOUN
ftr-474	1026	6	value	value	NOUN
ftr-474	1026	7	of	of	ADP
ftr-474	1026	8	the	the	DET
ftr-474	1026	9	trust	trust	NOUN
ftr-474	1026	10	is	be	AUX
ftr-474	1026	11	less	less	ADJ
ftr-474	1026	12	than	than	ADP
ftr-474	1026	13	if	if	SCONJ
ftr-474	1026	14	a	a	DET
ftr-474	1026	15	made	make	VERB
ftr-474	1026	16	no	no	DET
ftr-474	1026	17	completed	complete	VERB
ftr-474	1026	18	gift	gift	NOUN
ftr-474	1026	19	in	in	ADP
ftr-474	1026	20	the	the	DET
ftr-474	1026	21	initial	initial	ADJ
ftr-474	1026	22	transfer	transfer	NOUN
ftr-474	1026	23	(	(	PUNCT
ftr-474	1026	24	for	for	ADP
ftr-474	1026	25	example	example	NOUN
ftr-474	1026	26	,	,	PUNCT
ftr-474	1026	27	by	by	ADP
ftr-474	1026	28	retaining	retain	VERB
ftr-474	1026	29	a	a	DET
ftr-474	1026	30	power	power	NOUN
ftr-474	1026	31	to	to	PART
ftr-474	1026	32	revoke	revoke	VERB
ftr-474	1026	33	b	b	NOUN
ftr-474	1026	34	's	's	PART
ftr-474	1026	35	remainder	remainder	NOUN
ftr-474	1026	36	)	)	PUNCT
ftr-474	1026	37	and	and	CCONJ
ftr-474	1026	38	added	add	VERB
ftr-474	1026	39	the	the	DET
ftr-474	1026	40	$	$	SYM
ftr-474	1026	41	7,182	7,182	NUM
ftr-474	1026	42	gift	gift	NOUN
ftr-474	1026	43	tax	tax	NOUN
ftr-474	1026	44	savings	saving	NOUN
ftr-474	1026	45	to	to	ADP
ftr-474	1026	46	the	the	DET
ftr-474	1026	47	trust	trust	NOUN
ftr-474	1026	48	in	in	ADP
ftr-474	1026	49	the	the	DET
ftr-474	1026	50	initial	initial	ADJ
ftr-474	1026	51	transfer	transfer	NOUN
ftr-474	1026	52	.	.	PUNCT
ftr-474	1027	1	in	in	ADP
ftr-474	1027	2	that	that	DET
ftr-474	1027	3	case	case	NOUN
ftr-474	1027	4	,	,	PUNCT
ftr-474	1027	5	the	the	DET
ftr-474	1027	6	trust	trust	NOUN
ftr-474	1027	7	property	property	NOUN
ftr-474	1027	8	would	would	AUX
ftr-474	1027	9	appreciate	appreciate	VERB
ftr-474	1027	10	to	to	ADP
ftr-474	1027	11	$	$	SYM
ftr-474	1027	12	156,925	156,925	NUM
ftr-474	1027	13	at	at	ADP
ftr-474	1027	14	a	a	PRON
ftr-474	1027	15	's	's	PART
ftr-474	1027	16	death	death	NOUN
ftr-474	1027	17	,	,	PUNCT
ftr-474	1027	18	generating	generate	VERB
ftr-474	1027	19	an	an	DET
ftr-474	1027	20	estate	estate	NOUN
ftr-474	1027	21	tax	tax	NOUN
ftr-474	1027	22	of	of	ADP
ftr-474	1027	23	$	$	SYM
ftr-474	1027	24	47,078	47,078	NUM
ftr-474	1027	25	and	and	CCONJ
ftr-474	1027	26	leaving	leave	VERB
ftr-474	1027	27	$	$	SYM
ftr-474	1027	28	109,847	109,847	NUM
ftr-474	1027	29	after	after	ADP
ftr-474	1027	30	transfer	transfer	NOUN
ftr-474	1027	31	taxes	taxis	NOUN
ftr-474	1027	32	.	.	PUNCT
ftr-474	1028	1	'66	'66	NUM
ftr-474	1028	2	by	by	ADP
ftr-474	1028	3	avoiding	avoid	VERB
ftr-474	1028	4	a	a	DET
ftr-474	1028	5	completed	complete	VERB
ftr-474	1028	6	lifetime	lifetime	NOUN
ftr-474	1028	7	gift	gift	NOUN
ftr-474	1028	8	of	of	ADP
ftr-474	1028	9	the	the	DET
ftr-474	1028	10	remainder	remainder	NOUN
ftr-474	1028	11	,	,	PUNCT
ftr-474	1028	12	a	a	PRON
ftr-474	1028	13	is	be	AUX
ftr-474	1028	14	able	able	ADJ
ftr-474	1028	15	to	to	PART
ftr-474	1028	16	increase	increase	VERB
ftr-474	1028	17	the	the	DET
ftr-474	1028	18	deathtime	deathtime	ADJ
ftr-474	1028	19	value	value	NOUN
ftr-474	1028	20	of	of	ADP
ftr-474	1028	21	her	her	PRON
ftr-474	1028	22	trust	trust	NOUN
ftr-474	1028	23	by	by	ADP
ftr-474	1028	24	$	$	SYM
ftr-474	1028	25	10,515	10,515	NUM
ftr-474	1028	26	before	before	ADP
ftr-474	1028	27	transfer	transfer	NOUN
ftr-474	1028	28	taxes	taxis	NOUN
ftr-474	1028	29	(	(	PUNCT
ftr-474	1028	30	$	$	SYM
ftr-474	1028	31	156,925	156,925	NUM
ftr-474	1028	32	,	,	PUNCT
ftr-474	1028	33	rather	rather	ADV
ftr-474	1028	34	than	than	ADP
ftr-474	1028	35	$	$	SYM
ftr-474	1028	36	146,410	146,410	NUM
ftr-474	1028	37	)	)	PUNCT
ftr-474	1028	38	,	,	PUNCT
ftr-474	1028	39	but	but	CCONJ
ftr-474	1028	40	the	the	DET
ftr-474	1028	41	estate	estate	NOUN
ftr-474	1028	42	tax	tax	NOUN
ftr-474	1028	43	increases	increase	NOUN
ftr-474	1028	44	by	by	ADP
ftr-474	1028	45	$	$	SYM
ftr-474	1028	46	10,337	10,337	NUM
ftr-474	1028	47	,	,	PUNCT
ftr-474	1028	48	leaving	leave	VERB
ftr-474	1028	49	an	an	DET
ftr-474	1028	50	increase	increase	NOUN
ftr-474	1028	51	of	of	ADP
ftr-474	1028	52	only	only	ADV
ftr-474	1028	53	$	$	SYM
ftr-474	1028	54	178	178	NUM
ftr-474	1028	55	in	in	ADP
ftr-474	1028	56	the	the	DET
ftr-474	1028	57	after	after	ADP
ftr-474	1028	58	-	-	PUNCT
ftr-474	1028	59	tax	tax	NOUN
ftr-474	1028	60	value	value	NOUN
ftr-474	1028	61	of	of	ADP
ftr-474	1028	62	the	the	DET
ftr-474	1028	63	trust	trust	NOUN
ftr-474	1028	64	.	.	PUNCT
ftr-474	1028	65	'	'	PUNCT
ftr-474	1029	1	67	67	NUM
ftr-474	1029	2	this	this	DET
ftr-474	1029	3	result	result	NOUN
ftr-474	1029	4	highlights	highlight	VERB
ftr-474	1029	5	a	a	DET
ftr-474	1029	6	further	further	ADJ
ftr-474	1029	7	anomaly	anomaly	NOUN
ftr-474	1029	8	in	in	ADP
ftr-474	1029	9	the	the	DET
ftr-474	1029	10	gift	gift	NOUN
ftr-474	1029	11	and	and	CCONJ
ftr-474	1029	12	estate	estate	NOUN
ftr-474	1029	13	tax	tax	NOUN
ftr-474	1029	14	system	system	NOUN
ftr-474	1029	15	:	:	PUNCT
ftr-474	1029	16	the	the	DET
ftr-474	1029	17	"	"	PUNCT
ftr-474	1029	18	taxinclusive	taxinclusive	ADJ
ftr-474	1029	19	"	"	PUNCT
ftr-474	1029	20	estate	estate	NOUN
ftr-474	1029	21	tax	tax	NOUN
ftr-474	1029	22	base	base	NOUN
ftr-474	1029	23	includes	include	VERB
ftr-474	1029	24	the	the	DET
ftr-474	1029	25	amount	amount	NOUN
ftr-474	1029	26	of	of	ADP
ftr-474	1029	27	estate	estate	NOUN
ftr-474	1029	28	tax	tax	NOUN
ftr-474	1029	29	as	as	ADV
ftr-474	1029	30	well	well	ADV
ftr-474	1029	31	as	as	ADP
ftr-474	1029	32	the	the	DET
ftr-474	1029	33	value	value	NOUN
ftr-474	1029	34	of	of	ADP
ftr-474	1029	35	property	property	NOUN
ftr-474	1029	36	transferred	transfer	VERB
ftr-474	1029	37	to	to	ADP
ftr-474	1029	38	successors	successor	NOUN
ftr-474	1029	39	,	,	PUNCT
ftr-474	1029	40	but	but	CCONJ
ftr-474	1029	41	the	the	DET
ftr-474	1029	42	"	"	PUNCT
ftr-474	1029	43	tax	tax	NOUN
ftr-474	1029	44	-	-	PUNCT
ftr-474	1029	45	exclusive	exclusive	ADJ
ftr-474	1029	46	"	"	PUNCT
ftr-474	1029	47	gift	gift	NOUN
ftr-474	1029	48	tax	tax	NOUN
ftr-474	1029	49	base	base	NOUN
ftr-474	1029	50	includes	include	VERB
ftr-474	1029	51	only	only	ADV
ftr-474	1029	52	the	the	DET
ftr-474	1029	53	value	value	NOUN
ftr-474	1029	54	of	of	ADP
ftr-474	1029	55	property	property	NOUN
ftr-474	1029	56	transferred	transfer	VERB
ftr-474	1029	57	to	to	ADP
ftr-474	1029	58	donees.168	donees.168	PROPN
ftr-474	1029	59	accord165	accord165	PROPN
ftr-474	1029	60	.	.	PUNCT
ftr-474	1030	1	at	at	ADP
ftr-474	1030	2	a	a	DET
ftr-474	1030	3	10	10	NUM
ftr-474	1030	4	%	%	NOUN
ftr-474	1030	5	annual	annual	ADJ
ftr-474	1030	6	rate	rate	NOUN
ftr-474	1030	7	of	of	ADP
ftr-474	1030	8	return	return	NOUN
ftr-474	1030	9	in	in	ADP
ftr-474	1030	10	the	the	DET
ftr-474	1030	11	form	form	NOUN
ftr-474	1030	12	of	of	ADP
ftr-474	1030	13	capital	capital	NOUN
ftr-474	1030	14	appreciation	appreciation	NOUN
ftr-474	1030	15	,	,	PUNCT
ftr-474	1030	16	the	the	DET
ftr-474	1030	17	trust	trust	NOUN
ftr-474	1030	18	property	property	NOUN
ftr-474	1030	19	is	be	AUX
ftr-474	1030	20	worth	worth	ADJ
ftr-474	1030	21	$	$	SYM
ftr-474	1030	22	146,410	146,410	NUM
ftr-474	1030	23	(	(	PUNCT
ftr-474	1030	24	1.14	1.14	NUM
ftr-474	1030	25	x	x	SYM
ftr-474	1030	26	$	$	SYM
ftr-474	1030	27	100,000	100,000	NUM
ftr-474	1030	28	)	)	PUNCT
ftr-474	1030	29	at	at	ADP
ftr-474	1030	30	a	a	PRON
ftr-474	1030	31	's	's	PART
ftr-474	1030	32	death	death	NOUN
ftr-474	1030	33	.	.	PUNCT
ftr-474	1031	1	that	that	DET
ftr-474	1031	2	amount	amount	NOUN
ftr-474	1031	3	is	be	AUX
ftr-474	1031	4	included	include	VERB
ftr-474	1031	5	in	in	ADP
ftr-474	1031	6	her	her	PRON
ftr-474	1031	7	gross	gross	ADJ
ftr-474	1031	8	estate	estate	NOUN
ftr-474	1031	9	,	,	PUNCT
ftr-474	1031	10	generating	generate	VERB
ftr-474	1031	11	a	a	DET
ftr-474	1031	12	tentative	tentative	ADJ
ftr-474	1031	13	estate	estate	NOUN
ftr-474	1031	14	tax	tax	NOUN
ftr-474	1031	15	of	of	ADP
ftr-474	1031	16	$	$	SYM
ftr-474	1031	17	43,923	43,923	NUM
ftr-474	1031	18	(	(	PUNCT
ftr-474	1031	19	30	30	NUM
ftr-474	1031	20	%	%	NOUN
ftr-474	1031	21	x	x	SYM
ftr-474	1031	22	$	$	SYM
ftr-474	1031	23	146,410	146,410	NUM
ftr-474	1031	24	)	)	PUNCT
ftr-474	1031	25	and	and	CCONJ
ftr-474	1031	26	,	,	PUNCT
ftr-474	1031	27	after	after	ADP
ftr-474	1031	28	a	a	DET
ftr-474	1031	29	gift	gift	NOUN
ftr-474	1031	30	-	-	PUNCT
ftr-474	1031	31	tax	tax	NOUN
ftr-474	1031	32	offset	offset	NOUN
ftr-474	1031	33	of	of	ADP
ftr-474	1031	34	$	$	SYM
ftr-474	1031	35	7,182	7,182	NUM
ftr-474	1031	36	,	,	PUNCT
ftr-474	1031	37	an	an	DET
ftr-474	1031	38	estate	estate	NOUN
ftr-474	1031	39	tax	tax	NOUN
ftr-474	1031	40	of	of	ADP
ftr-474	1031	41	$	$	SYM
ftr-474	1031	42	36,741	36,741	NUM
ftr-474	1031	43	.	.	PUNCT
ftr-474	1032	1	if	if	SCONJ
ftr-474	1032	2	the	the	DET
ftr-474	1032	3	estate	estate	NOUN
ftr-474	1032	4	tax	tax	NOUN
ftr-474	1032	5	is	be	AUX
ftr-474	1032	6	paid	pay	VERB
ftr-474	1032	7	from	from	ADP
ftr-474	1032	8	the	the	DET
ftr-474	1032	9	trust	trust	NOUN
ftr-474	1032	10	property	property	NOUN
ftr-474	1032	11	,	,	PUNCT
ftr-474	1032	12	the	the	DET
ftr-474	1032	13	after	after	ADP
ftr-474	1032	14	-	-	PUNCT
ftr-474	1032	15	tax	tax	NOUN
ftr-474	1032	16	value	value	NOUN
ftr-474	1032	17	of	of	ADP
ftr-474	1032	18	the	the	DET
ftr-474	1032	19	trust	trust	NOUN
ftr-474	1032	20	property	property	NOUN
ftr-474	1032	21	is	be	AUX
ftr-474	1032	22	$	$	SYM
ftr-474	1032	23	109,669	109,669	NUM
ftr-474	1032	24	(	(	PUNCT
ftr-474	1032	25	$	$	SYM
ftr-474	1032	26	146,410	146,410	NUM
ftr-474	1032	27	$	$	SYM
ftr-474	1032	28	36,741	36,741	NUM
ftr-474	1032	29	)	)	PUNCT
ftr-474	1032	30	.	.	PUNCT
ftr-474	1033	1	166	166	NUM
ftr-474	1033	2	.	.	PUNCT
ftr-474	1034	1	at	at	ADP
ftr-474	1034	2	a	a	DET
ftr-474	1034	3	10	10	NUM
ftr-474	1034	4	%	%	NOUN
ftr-474	1034	5	annual	annual	ADJ
ftr-474	1034	6	rate	rate	NOUN
ftr-474	1034	7	of	of	ADP
ftr-474	1034	8	return	return	NOUN
ftr-474	1034	9	in	in	ADP
ftr-474	1034	10	the	the	DET
ftr-474	1034	11	form	form	NOUN
ftr-474	1034	12	of	of	ADP
ftr-474	1034	13	capital	capital	NOUN
ftr-474	1034	14	appreciation	appreciation	NOUN
ftr-474	1034	15	,	,	PUNCT
ftr-474	1034	16	the	the	DET
ftr-474	1034	17	trust	trust	NOUN
ftr-474	1034	18	property	property	NOUN
ftr-474	1034	19	is	be	AUX
ftr-474	1034	20	worth	worth	ADJ
ftr-474	1034	21	$	$	SYM
ftr-474	1034	22	156,925	156,925	NUM
ftr-474	1034	23	(	(	PUNCT
ftr-474	1034	24	1.14	1.14	NUM
ftr-474	1034	25	x	x	SYM
ftr-474	1034	26	$	$	SYM
ftr-474	1034	27	107,182	107,182	NUM
ftr-474	1034	28	)	)	PUNCT
ftr-474	1034	29	at	at	ADP
ftr-474	1034	30	a	a	PRON
ftr-474	1034	31	's	's	PART
ftr-474	1034	32	death	death	NOUN
ftr-474	1034	33	.	.	PUNCT
ftr-474	1035	1	that	that	DET
ftr-474	1035	2	amount	amount	NOUN
ftr-474	1035	3	is	be	AUX
ftr-474	1035	4	included	include	VERB
ftr-474	1035	5	in	in	ADP
ftr-474	1035	6	her	her	PRON
ftr-474	1035	7	gross	gross	ADJ
ftr-474	1035	8	estate	estate	NOUN
ftr-474	1035	9	,	,	PUNCT
ftr-474	1035	10	generating	generate	VERB
ftr-474	1035	11	an	an	DET
ftr-474	1035	12	estate	estate	NOUN
ftr-474	1035	13	tax	tax	NOUN
ftr-474	1035	14	of	of	ADP
ftr-474	1035	15	$	$	SYM
ftr-474	1035	16	47,078	47,078	NUM
ftr-474	1035	17	(	(	PUNCT
ftr-474	1035	18	30	30	NUM
ftr-474	1035	19	%	%	NOUN
ftr-474	1035	20	x	x	SYM
ftr-474	1035	21	$	$	SYM
ftr-474	1035	22	156,925	156,925	NUM
ftr-474	1035	23	)	)	PUNCT
ftr-474	1035	24	;	;	PUNCT
ftr-474	1035	25	since	since	SCONJ
ftr-474	1035	26	a	a	DET
ftr-474	1035	27	made	make	VERB
ftr-474	1035	28	no	no	DET
ftr-474	1035	29	completed	complete	VERB
ftr-474	1035	30	gift	gift	NOUN
ftr-474	1035	31	in	in	ADP
ftr-474	1035	32	the	the	DET
ftr-474	1035	33	initial	initial	ADJ
ftr-474	1035	34	transfer	transfer	NOUN
ftr-474	1035	35	,	,	PUNCT
ftr-474	1035	36	there	there	PRON
ftr-474	1035	37	is	be	VERB
ftr-474	1035	38	no	no	DET
ftr-474	1035	39	gift	gift	NOUN
ftr-474	1035	40	-	-	PUNCT
ftr-474	1035	41	tax	tax	NOUN
ftr-474	1035	42	offset	offset	NOUN
ftr-474	1035	43	.	.	PUNCT
ftr-474	1036	1	the	the	DET
ftr-474	1036	2	after	after	ADP
ftr-474	1036	3	-	-	PUNCT
ftr-474	1036	4	tax	tax	NOUN
ftr-474	1036	5	value	value	NOUN
ftr-474	1036	6	of	of	ADP
ftr-474	1036	7	the	the	DET
ftr-474	1036	8	trust	trust	NOUN
ftr-474	1036	9	is	be	AUX
ftr-474	1036	10	$	$	SYM
ftr-474	1036	11	109,847	109,847	NUM
ftr-474	1036	12	(	(	PUNCT
ftr-474	1036	13	$	$	SYM
ftr-474	1036	14	156,925	156,925	NUM
ftr-474	1036	15	$	$	SYM
ftr-474	1036	16	47,078	47,078	NUM
ftr-474	1036	17	)	)	PUNCT
ftr-474	1036	18	.	.	PUNCT
ftr-474	1037	1	a	a	DET
ftr-474	1037	2	longer	long	ADJ
ftr-474	1037	3	period	period	NOUN
ftr-474	1037	4	between	between	ADP
ftr-474	1037	5	the	the	DET
ftr-474	1037	6	initial	initial	ADJ
ftr-474	1037	7	transfer	transfer	NOUN
ftr-474	1037	8	and	and	CCONJ
ftr-474	1037	9	a	a	PRON
ftr-474	1037	10	's	's	PART
ftr-474	1037	11	death	death	NOUN
ftr-474	1037	12	would	would	AUX
ftr-474	1037	13	magnify	magnify	VERB
ftr-474	1037	14	the	the	DET
ftr-474	1037	15	difference	difference	NOUN
ftr-474	1037	16	in	in	ADP
ftr-474	1037	17	the	the	DET
ftr-474	1037	18	value	value	NOUN
ftr-474	1037	19	of	of	ADP
ftr-474	1037	20	the	the	DET
ftr-474	1037	21	trust	trust	NOUN
ftr-474	1037	22	after	after	ADP
ftr-474	1037	23	transfer	transfer	NOUN
ftr-474	1037	24	taxes	taxis	NOUN
ftr-474	1037	25	.	.	PUNCT
ftr-474	1038	1	for	for	ADP
ftr-474	1038	2	example	example	NOUN
ftr-474	1038	3	,	,	PUNCT
ftr-474	1038	4	if	if	SCONJ
ftr-474	1038	5	a	a	DET
ftr-474	1038	6	dies	die	VERB
ftr-474	1038	7	after	after	ADP
ftr-474	1038	8	14	14	NUM
ftr-474	1038	9	years	year	NOUN
ftr-474	1038	10	,	,	PUNCT
ftr-474	1038	11	the	the	DET
ftr-474	1038	12	after	after	ADP
ftr-474	1038	13	-	-	PUNCT
ftr-474	1038	14	tax	tax	NOUN
ftr-474	1038	15	value	value	NOUN
ftr-474	1038	16	of	of	ADP
ftr-474	1038	17	the	the	DET
ftr-474	1038	18	trust	trust	NOUN
ftr-474	1038	19	is	be	AUX
ftr-474	1038	20	as	as	SCONJ
ftr-474	1038	21	follows	follow	VERB
ftr-474	1038	22	,	,	PUNCT
ftr-474	1038	23	depending	depend	VERB
ftr-474	1038	24	on	on	ADP
ftr-474	1038	25	whether	whether	SCONJ
ftr-474	1038	26	the	the	DET
ftr-474	1038	27	initial	initial	ADJ
ftr-474	1038	28	transfer	transfer	NOUN
ftr-474	1038	29	is	be	AUX
ftr-474	1038	30	a	a	DET
ftr-474	1038	31	completed	complete	VERB
ftr-474	1038	32	gift	gift	NOUN
ftr-474	1038	33	:	:	PUNCT
ftr-474	1038	34	completed	complete	VERB
ftr-474	1038	35	gift	gift	NOUN
ftr-474	1038	36	no	no	DET
ftr-474	1038	37	completed	complete	VERB
ftr-474	1038	38	gift	gift	NOUN
ftr-474	1038	39	initial	initial	ADJ
ftr-474	1038	40	transfer	transfer	NOUN
ftr-474	1038	41	:	:	PUNCT
ftr-474	1038	42	pre	pre	ADJ
ftr-474	1038	43	-	-	NOUN
ftr-474	1038	44	tax	tax	ADJ
ftr-474	1038	45	(	(	PUNCT
ftr-474	1038	46	and	and	CCONJ
ftr-474	1038	47	after	after	ADP
ftr-474	1038	48	-	-	PUNCT
ftr-474	1038	49	tax	tax	NOUN
ftr-474	1038	50	)	)	PUNCT
ftr-474	1038	51	value	value	NOUN
ftr-474	1038	52	$	$	SYM
ftr-474	1038	53	100,000	100,000	NUM
ftr-474	1038	54	$	$	SYM
ftr-474	1038	55	107,182	107,182	NUM
ftr-474	1038	56	taxable	taxable	ADJ
ftr-474	1038	57	gift	gift	NOUN
ftr-474	1038	58	23,939	23,939	NUM
ftr-474	1038	59	0	0	NUM
ftr-474	1038	60	gift	gift	NOUN
ftr-474	1038	61	tax	tax	NOUN
ftr-474	1038	62	7,182	7,182	NUM
ftr-474	1038	63	0	0	NUM
ftr-474	1038	64	at	at	ADP
ftr-474	1038	65	death	death	NOUN
ftr-474	1038	66	:	:	PUNCT
ftr-474	1038	67	gross	gross	ADJ
ftr-474	1038	68	estate	estate	NOUN
ftr-474	1038	69	$	$	SYM
ftr-474	1038	70	379,750	379,750	NUM
ftr-474	1038	71	$	$	SYM
ftr-474	1038	72	407,023	407,023	NUM
ftr-474	1038	73	tentative	tentative	ADJ
ftr-474	1038	74	estate	estate	NOUN
ftr-474	1038	75	tax	tax	NOUN
ftr-474	1038	76	113,925	113,925	NUM
ftr-474	1038	77	122,107	122,107	NUM
ftr-474	1038	78	gift	gift	NOUN
ftr-474	1038	79	-	-	PUNCT
ftr-474	1038	80	tax	tax	NOUN
ftr-474	1038	81	offset	offset	NOUN
ftr-474	1038	82	7,182	7,182	NUM
ftr-474	1038	83	0	0	NUM
ftr-474	1038	84	estate	estate	NOUN
ftr-474	1038	85	tax	tax	NOUN
ftr-474	1038	86	106,743	106,743	NUM
ftr-474	1038	87	122,107	122,107	NUM
ftr-474	1038	88	after	after	ADP
ftr-474	1038	89	-	-	PUNCT
ftr-474	1038	90	tax	tax	NOUN
ftr-474	1038	91	value	value	NOUN
ftr-474	1038	92	273,007	273,007	NUM
ftr-474	1038	93	284,916	284,916	NUM
ftr-474	1038	94	167	167	NUM
ftr-474	1038	95	.	.	PUNCT
ftr-474	1039	1	the	the	DET
ftr-474	1039	2	$	$	SYM
ftr-474	1039	3	10,337	10,337	NUM
ftr-474	1039	4	increase	increase	NOUN
ftr-474	1039	5	in	in	ADP
ftr-474	1039	6	the	the	DET
ftr-474	1039	7	estate	estate	NOUN
ftr-474	1039	8	tax	tax	NOUN
ftr-474	1039	9	results	result	NOUN
ftr-474	1039	10	from	from	ADP
ftr-474	1039	11	a	a	DET
ftr-474	1039	12	$	$	SYM
ftr-474	1039	13	3,155	3,155	NUM
ftr-474	1039	14	increase	increase	NOUN
ftr-474	1039	15	in	in	ADP
ftr-474	1039	16	the	the	DET
ftr-474	1039	17	tentative	tentative	ADJ
ftr-474	1039	18	estate	estate	NOUN
ftr-474	1039	19	tax	tax	NOUN
ftr-474	1039	20	(	(	PUNCT
ftr-474	1039	21	30	30	NUM
ftr-474	1039	22	%	%	NOUN
ftr-474	1039	23	x	x	SYM
ftr-474	1039	24	$	$	SYM
ftr-474	1039	25	10,515	10,515	NUM
ftr-474	1039	26	)	)	PUNCT
ftr-474	1039	27	combined	combine	VERB
ftr-474	1039	28	with	with	ADP
ftr-474	1039	29	the	the	DET
ftr-474	1039	30	elimination	elimination	NOUN
ftr-474	1039	31	of	of	ADP
ftr-474	1039	32	a	a	DET
ftr-474	1039	33	$	$	SYM
ftr-474	1039	34	7,182	7,182	NUM
ftr-474	1039	35	gift	gift	NOUN
ftr-474	1039	36	-	-	PUNCT
ftr-474	1039	37	tax	tax	NOUN
ftr-474	1039	38	offset	offset	NOUN
ftr-474	1039	39	.	.	PUNCT
ftr-474	1040	1	168	168	NUM
ftr-474	1040	2	.	.	PUNCT
ftr-474	1041	1	see	see	VERB
ftr-474	1041	2	generally	generally	ADV
ftr-474	1041	3	stanley	stanley	PROPN
ftr-474	1041	4	s.	s.	PROPN
ftr-474	1041	5	surrey	surrey	VERB
ftr-474	1041	6	et	et	PROPN
ftr-474	1041	7	al	al	PROPN
ftr-474	1041	8	.	.	PROPN
ftr-474	1041	9	,	,	PUNCT
ftr-474	1041	10	federal	federal	ADJ
ftr-474	1041	11	wealth	wealth	NOUN
ftr-474	1041	12	transfer	transfer	NOUN
ftr-474	1041	13	taxation	taxation	NOUN
ftr-474	1041	14	27174	27174	NUM
ftr-474	1041	15	(	(	PUNCT
ftr-474	1041	16	1987	1987	NUM
ftr-474	1041	17	)	)	PUNCT
ftr-474	1041	18	.	.	PUNCT
ftr-474	1042	1	in	in	ADP
ftr-474	1042	2	the	the	DET
ftr-474	1042	3	case	case	NOUN
ftr-474	1042	4	of	of	ADP
ftr-474	1042	5	gifts	gift	NOUN
ftr-474	1042	6	made	make	VERB
ftr-474	1042	7	by	by	ADP
ftr-474	1042	8	a	a	DET
ftr-474	1042	9	decedent	decedent	NOUN
ftr-474	1042	10	(	(	PUNCT
ftr-474	1042	11	or	or	CCONJ
ftr-474	1042	12	the	the	DET
ftr-474	1042	13	decedent	decedent	NOUN
ftr-474	1042	14	's	's	PART
ftr-474	1042	15	spouse	spouse	NOUN
ftr-474	1042	16	)	)	PUNCT
ftr-474	1042	17	within	within	ADP
ftr-474	1042	18	three	three	NUM
ftr-474	1042	19	years	year	NOUN
ftr-474	1042	20	of	of	ADP
ftr-474	1042	21	death	death	NOUN
ftr-474	1042	22	,	,	PUNCT
ftr-474	1042	23	§	§	PROPN
ftr-474	1042	24	2035(c	2035(c	NUM
ftr-474	1042	25	)	)	PUNCT
ftr-474	1042	26	eliminates	eliminate	VERB
ftr-474	1042	27	most	most	ADJ
ftr-474	1042	28	of	of	ADP
ftr-474	1042	29	the	the	DET
ftr-474	1042	30	benefits	benefit	NOUN
ftr-474	1042	31	of	of	ADP
ftr-474	1042	32	the	the	DET
ftr-474	1042	33	tax	tax	NOUN
ftr-474	1042	34	-	-	PUNCT
ftr-474	1042	35	exclusive	exclusive	ADJ
ftr-474	1042	36	gift	gift	NOUN
ftr-474	1042	37	tax	tax	NOUN
ftr-474	1042	38	base	base	NOUN
ftr-474	1042	39	by	by	ADP
ftr-474	1042	40	including	include	VERB
ftr-474	1042	41	in	in	ADP
ftr-474	1042	42	the	the	DET
ftr-474	1042	43	gross	gross	ADJ
ftr-474	1042	44	estate	estate	NOUN
ftr-474	1042	45	any	any	DET
ftr-474	1042	46	gift	gift	NOUN
ftr-474	1042	47	tax	tax	NOUN
ftr-474	1042	48	paid	pay	VERB
ftr-474	1042	49	by	by	ADP
ftr-474	1042	50	the	the	DET
ftr-474	1042	51	decedent	decedent	NOUN
ftr-474	1042	52	(	(	PUNCT
ftr-474	1042	53	or	or	CCONJ
ftr-474	1042	54	the	the	DET
ftr-474	1042	55	estate	estate	NOUN
ftr-474	1042	56	)	)	PUNCT
ftr-474	1042	57	with	with	ADP
ftr-474	1042	58	respect	respect	NOUN
ftr-474	1042	59	to	to	ADP
ftr-474	1042	60	[	[	X
ftr-474	1042	61	vol	vol	VERB
ftr-474	1042	62	2:3	2:3	NUM
ftr-474	1042	63	rethinking	rethink	VERB
ftr-474	1042	64	section	section	NOUN
ftr-474	1042	65	2702	2702	NUM
ftr-474	1042	66	ingly	ingly	ADV
ftr-474	1042	67	,	,	PUNCT
ftr-474	1042	68	a	a	DET
ftr-474	1042	69	prepayment	prepayment	NOUN
ftr-474	1042	70	of	of	ADP
ftr-474	1042	71	transfer	transfer	NOUN
ftr-474	1042	72	tax	tax	NOUN
ftr-474	1042	73	in	in	ADP
ftr-474	1042	74	the	the	DET
ftr-474	1042	75	initial	initial	ADJ
ftr-474	1042	76	transfer	transfer	NOUN
ftr-474	1042	77	produces	produce	VERB
ftr-474	1042	78	a	a	DET
ftr-474	1042	79	tax	tax	NOUN
ftr-474	1042	80	benefit	benefit	NOUN
ftr-474	1042	81	that	that	PRON
ftr-474	1042	82	offsets	offset	VERB
ftr-474	1042	83	the	the	DET
ftr-474	1042	84	tax	tax	NOUN
ftr-474	1042	85	cost	cost	NOUN
ftr-474	1042	86	of	of	ADP
ftr-474	1042	87	reinclusion	reinclusion	NOUN
ftr-474	1042	88	,	,	PUNCT
ftr-474	1042	89	wholly	wholly	ADV
ftr-474	1042	90	or	or	CCONJ
ftr-474	1042	91	partially	partially	ADV
ftr-474	1042	92	depending	depend	VERB
ftr-474	1042	93	on	on	ADP
ftr-474	1042	94	the	the	DET
ftr-474	1042	95	transfer	transfer	NOUN
ftr-474	1042	96	tax	tax	NOUN
ftr-474	1042	97	rate	rate	NOUN
ftr-474	1042	98	,	,	PUNCT
ftr-474	1042	99	the	the	DET
ftr-474	1042	100	rate	rate	NOUN
ftr-474	1042	101	of	of	ADP
ftr-474	1042	102	return	return	NOUN
ftr-474	1042	103	on	on	ADP
ftr-474	1042	104	investments	investment	NOUN
ftr-474	1042	105	,	,	PUNCT
ftr-474	1042	106	and	and	CCONJ
ftr-474	1042	107	the	the	DET
ftr-474	1042	108	length	length	NOUN
ftr-474	1042	109	of	of	ADP
ftr-474	1042	110	time	time	NOUN
ftr-474	1042	111	between	between	ADP
ftr-474	1042	112	the	the	DET
ftr-474	1042	113	initial	initial	ADJ
ftr-474	1042	114	transfer	transfer	NOUN
ftr-474	1042	115	and	and	CCONJ
ftr-474	1042	116	the	the	DET
ftr-474	1042	117	date	date	NOUN
ftr-474	1042	118	of	of	ADP
ftr-474	1042	119	death	death	NOUN
ftr-474	1042	120	.	.	PUNCT
ftr-474	1043	1	with	with	ADP
ftr-474	1043	2	a	a	DET
ftr-474	1043	3	flat	flat	ADJ
ftr-474	1043	4	transfer	transfer	NOUN
ftr-474	1043	5	tax	tax	NOUN
ftr-474	1043	6	rate	rate	NOUN
ftr-474	1043	7	of	of	ADP
ftr-474	1043	8	40	40	NUM
ftr-474	1043	9	%	%	NOUN
ftr-474	1043	10	and	and	CCONJ
ftr-474	1043	11	a	a	DET
ftr-474	1043	12	10	10	NUM
ftr-474	1043	13	%	%	NOUN
ftr-474	1043	14	rate	rate	NOUN
ftr-474	1043	15	of	of	ADP
ftr-474	1043	16	return	return	NOUN
ftr-474	1043	17	,	,	PUNCT
ftr-474	1043	18	this	this	DET
ftr-474	1043	19	benefit	benefit	NOUN
ftr-474	1043	20	outweighs	outweigh	VERB
ftr-474	1043	21	the	the	DET
ftr-474	1043	22	cost	cost	NOUN
ftr-474	1043	23	of	of	ADP
ftr-474	1043	24	prepaying	prepay	VERB
ftr-474	1043	25	the	the	DET
ftr-474	1043	26	transfer	transfer	NOUN
ftr-474	1043	27	tax	tax	NOUN
ftr-474	1043	28	if	if	SCONJ
ftr-474	1043	29	a	a	DET
ftr-474	1043	30	dies	die	VERB
ftr-474	1043	31	after	after	ADP
ftr-474	1043	32	four	four	NUM
ftr-474	1043	33	years'6	years'6	NOUN
ftr-474	1043	34	'	'	PUNCT
ftr-474	1043	35	but	but	CCONJ
ftr-474	1043	36	not	not	PART
ftr-474	1043	37	if	if	SCONJ
ftr-474	1043	38	she	she	PRON
ftr-474	1043	39	survives	survive	VERB
ftr-474	1043	40	for	for	ADP
ftr-474	1043	41	14	14	NUM
ftr-474	1043	42	years	year	NOUN
ftr-474	1043	43	.	.	PUNCT
ftr-474	1044	1	70	70	NUM
ftr-474	1045	1	the	the	DET
ftr-474	1045	2	disparity	disparity	NOUN
ftr-474	1045	3	between	between	ADP
ftr-474	1045	4	the	the	DET
ftr-474	1045	5	gift	gift	NOUN
ftr-474	1045	6	and	and	CCONJ
ftr-474	1045	7	estate	estate	NOUN
ftr-474	1045	8	tax	tax	NOUN
ftr-474	1045	9	bases	basis	NOUN
ftr-474	1045	10	thus	thus	ADV
ftr-474	1045	11	injects	inject	VERB
ftr-474	1045	12	an	an	DET
ftr-474	1045	13	element	element	NOUN
ftr-474	1045	14	of	of	ADP
ftr-474	1045	15	arbitrariness	arbitrariness	NOUN
ftr-474	1045	16	into	into	ADP
ftr-474	1045	17	the	the	DET
ftr-474	1045	18	interaction	interaction	NOUN
ftr-474	1045	19	of	of	ADP
ftr-474	1045	20	the	the	DET
ftr-474	1045	21	string	string	NOUN
ftr-474	1045	22	provisions	provision	NOUN
ftr-474	1045	23	and	and	CCONJ
ftr-474	1045	24	section	section	NOUN
ftr-474	1045	25	2001(b	2001(b	NUM
ftr-474	1045	26	)	)	PUNCT
ftr-474	1045	27	.	.	PUNCT
ftr-474	1046	1	far	far	ADV
ftr-474	1046	2	from	from	ADP
ftr-474	1046	3	ameliorating	ameliorate	VERB
ftr-474	1046	4	the	the	DET
ftr-474	1046	5	arbitrary	arbitrary	ADJ
ftr-474	1046	6	effects	effect	NOUN
ftr-474	1046	7	of	of	ADP
ftr-474	1046	8	the	the	DET
ftr-474	1046	9	reinclusion	reinclusion	NOUN
ftr-474	1046	10	provisions	provision	NOUN
ftr-474	1046	11	,	,	PUNCT
ftr-474	1046	12	section	section	NOUN
ftr-474	1046	13	2702	2702	NUM
ftr-474	1046	14	aggravates	aggravate	VERB
ftr-474	1046	15	them	they	PRON
ftr-474	1046	16	.	.	PUNCT
ftr-474	1047	1	if	if	SCONJ
ftr-474	1047	2	the	the	DET
ftr-474	1047	3	special	special	ADJ
ftr-474	1047	4	rules	rule	NOUN
ftr-474	1047	5	apply	apply	VERB
ftr-474	1047	6	in	in	ADP
ftr-474	1047	7	the	the	DET
ftr-474	1047	8	initial	initial	ADJ
ftr-474	1047	9	transfer	transfer	NOUN
ftr-474	1047	10	and	and	CCONJ
ftr-474	1047	11	the	the	DET
ftr-474	1047	12	string	string	NOUN
ftr-474	1047	13	provisions	provision	NOUN
ftr-474	1047	14	include	include	VERB
ftr-474	1047	15	the	the	DET
ftr-474	1047	16	underlying	underlie	VERB
ftr-474	1047	17	property	property	NOUN
ftr-474	1047	18	in	in	ADP
ftr-474	1047	19	the	the	DET
ftr-474	1047	20	gross	gross	ADJ
ftr-474	1047	21	estate	estate	NOUN
ftr-474	1047	22	,	,	PUNCT
ftr-474	1047	23	the	the	DET
ftr-474	1047	24	after	after	ADP
ftr-474	1047	25	-	-	PUNCT
ftr-474	1047	26	tax	tax	NOUN
ftr-474	1047	27	value	value	NOUN
ftr-474	1047	28	of	of	ADP
ftr-474	1047	29	the	the	DET
ftr-474	1047	30	property	property	NOUN
ftr-474	1047	31	still	still	ADV
ftr-474	1047	32	depends	depend	VERB
ftr-474	1047	33	on	on	ADP
ftr-474	1047	34	the	the	DET
ftr-474	1047	35	transfer	transfer	NOUN
ftr-474	1047	36	tax	tax	NOUN
ftr-474	1047	37	rate	rate	NOUN
ftr-474	1047	38	,	,	PUNCT
ftr-474	1047	39	the	the	DET
ftr-474	1047	40	rate	rate	NOUN
ftr-474	1047	41	of	of	ADP
ftr-474	1047	42	return	return	NOUN
ftr-474	1047	43	on	on	ADP
ftr-474	1047	44	investments	investment	NOUN
ftr-474	1047	45	,	,	PUNCT
ftr-474	1047	46	and	and	CCONJ
ftr-474	1047	47	the	the	DET
ftr-474	1047	48	length	length	NOUN
ftr-474	1047	49	of	of	ADP
ftr-474	1047	50	time	time	NOUN
ftr-474	1047	51	between	between	ADP
ftr-474	1047	52	the	the	DET
ftr-474	1047	53	initial	initial	ADJ
ftr-474	1047	54	transfer	transfer	NOUN
ftr-474	1047	55	and	and	CCONJ
ftr-474	1047	56	death	death	NOUN
ftr-474	1047	57	.	.	PUNCT
ftr-474	1048	1	by	by	ADP
ftr-474	1048	2	increasing	increase	VERB
ftr-474	1048	3	the	the	DET
ftr-474	1048	4	amount	amount	NOUN
ftr-474	1048	5	of	of	ADP
ftr-474	1048	6	the	the	DET
ftr-474	1048	7	taxable	taxable	ADJ
ftr-474	1048	8	gift	gift	NOUN
ftr-474	1048	9	in	in	ADP
ftr-474	1048	10	the	the	DET
ftr-474	1048	11	initial	initial	ADJ
ftr-474	1048	12	transfer	transfer	NOUN
ftr-474	1048	13	,	,	PUNCT
ftr-474	1048	14	section	section	NOUN
ftr-474	1048	15	2702	2702	NUM
ftr-474	1048	16	accentuates	accentuate	VERB
ftr-474	1048	17	both	both	DET
ftr-474	1048	18	the	the	DET
ftr-474	1048	19	tax	tax	NOUN
ftr-474	1048	20	cost	cost	NOUN
ftr-474	1048	21	of	of	ADP
ftr-474	1048	22	the	the	DET
ftr-474	1048	23	lost	lost	ADJ
ftr-474	1048	24	return	return	NOUN
ftr-474	1048	25	on	on	ADP
ftr-474	1048	26	the	the	DET
ftr-474	1048	27	such	such	ADJ
ftr-474	1048	28	gifts	gift	NOUN
ftr-474	1048	29	.	.	PUNCT
ftr-474	1049	1	169	169	NUM
ftr-474	1049	2	.	.	PUNCT
ftr-474	1050	1	if	if	SCONJ
ftr-474	1050	2	a	a	PRON
ftr-474	1050	3	dies	die	VERB
ftr-474	1050	4	after	after	ADP
ftr-474	1050	5	four	four	NUM
ftr-474	1050	6	years	year	NOUN
ftr-474	1050	7	,	,	PUNCT
ftr-474	1050	8	the	the	DET
ftr-474	1050	9	after	after	ADP
ftr-474	1050	10	-	-	PUNCT
ftr-474	1050	11	tax	tax	NOUN
ftr-474	1050	12	value	value	NOUN
ftr-474	1050	13	of	of	ADP
ftr-474	1050	14	the	the	DET
ftr-474	1050	15	trust	trust	NOUN
ftr-474	1050	16	is	be	AUX
ftr-474	1050	17	as	as	SCONJ
ftr-474	1050	18	follows	follow	VERB
ftr-474	1050	19	,	,	PUNCT
ftr-474	1050	20	depending	depend	VERB
ftr-474	1050	21	on	on	ADP
ftr-474	1050	22	whether	whether	SCONJ
ftr-474	1050	23	the	the	DET
ftr-474	1050	24	initial	initial	ADJ
ftr-474	1050	25	transfer	transfer	NOUN
ftr-474	1050	26	is	be	AUX
ftr-474	1050	27	a	a	DET
ftr-474	1050	28	completed	complete	VERB
ftr-474	1050	29	gift	gift	NOUN
ftr-474	1050	30	:	:	PUNCT
ftr-474	1050	31	completed	complete	VERB
ftr-474	1050	32	gift	gift	NOUN
ftr-474	1050	33	no	no	DET
ftr-474	1050	34	completed	complete	VERB
ftr-474	1050	35	gift	gift	NOUN
ftr-474	1050	36	initial	initial	ADJ
ftr-474	1050	37	transfer	transfer	NOUN
ftr-474	1050	38	:	:	PUNCT
ftr-474	1050	39	pre	pre	ADJ
ftr-474	1050	40	-	-	NOUN
ftr-474	1050	41	tax	tax	ADJ
ftr-474	1050	42	(	(	PUNCT
ftr-474	1050	43	and	and	CCONJ
ftr-474	1050	44	after	after	ADP
ftr-474	1050	45	-	-	PUNCT
ftr-474	1050	46	tax	tax	NOUN
ftr-474	1050	47	)	)	PUNCT
ftr-474	1050	48	value	value	NOUN
ftr-474	1050	49	s	s	PART
ftr-474	1050	50	97,815	97,815	NUM
ftr-474	1050	51	s107,182	s107,182	NOUN
ftr-474	1050	52	taxable	taxable	ADJ
ftr-474	1050	53	gift	gift	NOUN
ftr-474	1050	54	23,416	23,416	NUM
ftr-474	1050	55	0	0	NUM
ftr-474	1050	56	gift	gift	NOUN
ftr-474	1050	57	tax	tax	NOUN
ftr-474	1050	58	9,367	9,367	NUM
ftr-474	1050	59	0	0	NUM
ftr-474	1050	60	at	at	ADP
ftr-474	1050	61	death	death	NOUN
ftr-474	1050	62	:	:	PUNCT
ftr-474	1050	63	gross	gross	ADJ
ftr-474	1050	64	estate	estate	NOUN
ftr-474	1050	65	s143,21	s143,21	VERB
ftr-474	1050	66	1	1	NUM
ftr-474	1050	67	s156,925	s156,925	ADV
ftr-474	1050	68	tentative	tentative	ADJ
ftr-474	1050	69	estate	estate	NOUN
ftr-474	1050	70	tax	tax	NOUN
ftr-474	1050	71	57.285	57.285	NUM
ftr-474	1050	72	62,770	62,770	NUM
ftr-474	1050	73	gift	gift	NOUN
ftr-474	1050	74	-	-	PUNCT
ftr-474	1050	75	tax	tax	NOUN
ftr-474	1050	76	offset	offset	NOUN
ftr-474	1050	77	9,367	9,367	NUM
ftr-474	1050	78	0	0	NUM
ftr-474	1050	79	estate	estate	NOUN
ftr-474	1050	80	tax	tax	NOUN
ftr-474	1050	81	47.918	47.918	NUM
ftr-474	1050	82	62,770	62,770	NUM
ftr-474	1050	83	after	after	ADP
ftr-474	1050	84	-	-	PUNCT
ftr-474	1050	85	tax	tax	NOUN
ftr-474	1050	86	value	value	NOUN
ftr-474	1050	87	95,293	95,293	NUM
ftr-474	1050	88	94,155	94,155	NUM
ftr-474	1050	89	170	170	NUM
ftr-474	1050	90	.	.	PUNCT
ftr-474	1051	1	if	if	SCONJ
ftr-474	1051	2	a	a	PRON
ftr-474	1051	3	dies	die	VERB
ftr-474	1051	4	after	after	ADP
ftr-474	1051	5	14	14	NUM
ftr-474	1051	6	years	year	NOUN
ftr-474	1051	7	,	,	PUNCT
ftr-474	1051	8	the	the	DET
ftr-474	1051	9	after	after	ADP
ftr-474	1051	10	-	-	PUNCT
ftr-474	1051	11	tax	tax	NOUN
ftr-474	1051	12	value	value	NOUN
ftr-474	1051	13	of	of	ADP
ftr-474	1051	14	the	the	DET
ftr-474	1051	15	trust	trust	NOUN
ftr-474	1051	16	is	be	AUX
ftr-474	1051	17	as	as	SCONJ
ftr-474	1051	18	follows	follow	VERB
ftr-474	1051	19	:	:	PUNCT
ftr-474	1051	20	completed	complete	VERB
ftr-474	1051	21	gift	gift	NOUN
ftr-474	1051	22	no	no	DET
ftr-474	1051	23	completed	complete	VERB
ftr-474	1051	24	gift	gift	NOUN
ftr-474	1051	25	initial	initial	ADJ
ftr-474	1051	26	transfer	transfer	NOUN
ftr-474	1051	27	.	.	PUNCT
ftr-474	1052	1	pre	pre	ADJ
ftr-474	1052	2	-	-	NOUN
ftr-474	1052	3	tax	tax	ADJ
ftr-474	1052	4	(	(	PUNCT
ftr-474	1052	5	and	and	CCONJ
ftr-474	1052	6	after	after	ADP
ftr-474	1052	7	-	-	PUNCT
ftr-474	1052	8	tax	tax	NOUN
ftr-474	1052	9	)	)	PUNCT
ftr-474	1052	10	value	value	NOUN
ftr-474	1052	11	$	$	SYM
ftr-474	1052	12	97.815	97.815	NUM
ftr-474	1052	13	s107,182	s107,182	NOUN
ftr-474	1052	14	taxable	taxable	ADJ
ftr-474	1052	15	gift	gift	NOUN
ftr-474	1052	16	23,416	23,416	NUM
ftr-474	1052	17	0	0	NUM
ftr-474	1052	18	gift	gift	NOUN
ftr-474	1052	19	tax	tax	NOUN
ftr-474	1052	20	9.367	9.367	NUM
ftr-474	1052	21	0	0	NUM
ftr-474	1052	22	at	at	ADP
ftr-474	1052	23	death	death	NOUN
ftr-474	1052	24	:	:	PUNCT
ftr-474	1052	25	gross	gross	ADJ
ftr-474	1052	26	estate	estate	NOUN
ftr-474	1052	27	$	$	SYM
ftr-474	1052	28	371.453	371.453	NUM
ftr-474	1052	29	s407.023	s407.023	NOUN
ftr-474	1052	30	tentative	tentative	ADJ
ftr-474	1052	31	estate	estate	NOUN
ftr-474	1052	32	tax	tax	NOUN
ftr-474	1052	33	148,581	148,581	NUM
ftr-474	1052	34	162.809	162.809	NUM
ftr-474	1052	35	gift	gift	NOUN
ftr-474	1052	36	-	-	PUNCT
ftr-474	1052	37	tax	tax	NOUN
ftr-474	1052	38	offset	offset	NOUN
ftr-474	1052	39	9,367	9,367	NUM
ftr-474	1052	40	0	0	NUM
ftr-474	1052	41	estate	estate	NOUN
ftr-474	1052	42	tax	tax	NOUN
ftr-474	1052	43	139.214	139.214	NUM
ftr-474	1052	44	162,809	162,809	NUM
ftr-474	1052	45	after	after	ADP
ftr-474	1052	46	-	-	PUNCT
ftr-474	1052	47	tax	tax	NOUN
ftr-474	1052	48	value	value	NOUN
ftr-474	1052	49	232.239	232.239	NUM
ftr-474	1052	50	244.214	244.214	NUM
ftr-474	1052	51	19941	19941	NUM
ftr-474	1052	52	florida	florida	PROPN
ftr-474	1052	53	tax	tax	NOUN
ftr-474	1052	54	review	review	NOUN
ftr-474	1052	55	amount	amount	NOUN
ftr-474	1052	56	used	use	VERB
ftr-474	1052	57	to	to	PART
ftr-474	1052	58	pay	pay	VERB
ftr-474	1052	59	gift	gift	NOUN
ftr-474	1052	60	tax	tax	NOUN
ftr-474	1052	61	and	and	CCONJ
ftr-474	1052	62	the	the	DET
ftr-474	1052	63	tax	tax	NOUN
ftr-474	1052	64	benefit	benefit	NOUN
ftr-474	1052	65	of	of	ADP
ftr-474	1052	66	using	use	VERB
ftr-474	1052	67	pre	pre	ADJ
ftr-474	1052	68	-	-	ADJ
ftr-474	1052	69	tax	tax	ADJ
ftr-474	1052	70	dollars	dollar	NOUN
ftr-474	1052	71	to	to	PART
ftr-474	1052	72	pay	pay	VERB
ftr-474	1052	73	gift	gift	NOUN
ftr-474	1052	74	tax	tax	NOUN
ftr-474	1052	75	.	.	PUNCT
ftr-474	1053	1	assume	assume	VERB
ftr-474	1053	2	that	that	SCONJ
ftr-474	1053	3	a	a	DET
ftr-474	1053	4	transfers	transfer	NOUN
ftr-474	1053	5	property	property	NOUN
ftr-474	1053	6	worth	worth	ADJ
ftr-474	1053	7	$	$	SYM
ftr-474	1053	8	82,448	82,448	NUM
ftr-474	1053	9	in	in	ADP
ftr-474	1053	10	trust	trust	NOUN
ftr-474	1053	11	to	to	PART
ftr-474	1053	12	pay	pay	VERB
ftr-474	1053	13	income	income	NOUN
ftr-474	1053	14	to	to	ADP
ftr-474	1053	15	a	a	PRON
ftr-474	1053	16	for	for	ADP
ftr-474	1053	17	15	15	NUM
ftr-474	1053	18	years	year	NOUN
ftr-474	1053	19	with	with	ADP
ftr-474	1053	20	remainder	remainder	NOUN
ftr-474	1053	21	to	to	ADP
ftr-474	1053	22	her	her	PRON
ftr-474	1053	23	child	child	NOUN
ftr-474	1053	24	c	c	PROPN
ftr-474	1053	25	or	or	CCONJ
ftr-474	1053	26	c	c	PROPN
ftr-474	1053	27	's	's	PART
ftr-474	1053	28	estate.17	estate.17	PROPN
ftr-474	1053	29	'	'	PUNCT
ftr-474	1053	30	a	a	DET
ftr-474	1053	31	makes	make	VERB
ftr-474	1053	32	a	a	DET
ftr-474	1053	33	taxable	taxable	ADJ
ftr-474	1053	34	gift	gift	NOUN
ftr-474	1053	35	of	of	ADP
ftr-474	1053	36	$	$	SYM
ftr-474	1053	37	82,448	82,448	NUM
ftr-474	1053	38	in	in	ADP
ftr-474	1053	39	the	the	DET
ftr-474	1053	40	initial	initial	ADJ
ftr-474	1053	41	transfer	transfer	NOUN
ftr-474	1053	42	,	,	PUNCT
ftr-474	1053	43	and	and	CCONJ
ftr-474	1053	44	with	with	ADP
ftr-474	1053	45	a	a	DET
ftr-474	1053	46	flat	flat	ADJ
ftr-474	1053	47	transfer	transfer	NOUN
ftr-474	1053	48	tax	tax	NOUN
ftr-474	1053	49	rate	rate	NOUN
ftr-474	1053	50	of	of	ADP
ftr-474	1053	51	30	30	NUM
ftr-474	1053	52	%	%	NOUN
ftr-474	1053	53	,	,	PUNCT
ftr-474	1053	54	the	the	DET
ftr-474	1053	55	gift	gift	NOUN
ftr-474	1053	56	tax	tax	NOUN
ftr-474	1053	57	is	be	AUX
ftr-474	1053	58	$	$	SYM
ftr-474	1053	59	24,734	24,734	NUM
ftr-474	1053	60	,	,	PUNCT
ftr-474	1053	61	which	which	PRON
ftr-474	1053	62	a	a	DET
ftr-474	1053	63	pays	pay	NOUN
ftr-474	1053	64	from	from	ADP
ftr-474	1053	65	non	non	ADJ
ftr-474	1053	66	-	-	ADJ
ftr-474	1053	67	trust	trust	ADJ
ftr-474	1053	68	assets	asset	NOUN
ftr-474	1053	69	.	.	PUNCT
ftr-474	1054	1	if	if	SCONJ
ftr-474	1054	2	a	a	DET
ftr-474	1054	3	dies	die	VERB
ftr-474	1054	4	holding	hold	VERB
ftr-474	1054	5	the	the	DET
ftr-474	1054	6	income	income	NOUN
ftr-474	1054	7	interest	interest	NOUN
ftr-474	1054	8	during	during	ADP
ftr-474	1054	9	the	the	DET
ftr-474	1054	10	15	15	NUM
ftr-474	1054	11	-	-	PUNCT
ftr-474	1054	12	year	year	NOUN
ftr-474	1054	13	term	term	NOUN
ftr-474	1054	14	,	,	PUNCT
ftr-474	1054	15	the	the	DET
ftr-474	1054	16	deathtime	deathtime	ADJ
ftr-474	1054	17	value	value	NOUN
ftr-474	1054	18	of	of	ADP
ftr-474	1054	19	the	the	DET
ftr-474	1054	20	trust	trust	NOUN
ftr-474	1054	21	property	property	NOUN
ftr-474	1054	22	is	be	AUX
ftr-474	1054	23	included	include	VERB
ftr-474	1054	24	in	in	ADP
ftr-474	1054	25	her	her	PRON
ftr-474	1054	26	gross	gross	ADJ
ftr-474	1054	27	estate	estate	NOUN
ftr-474	1054	28	.	.	PUNCT
ftr-474	1055	1	if	if	SCONJ
ftr-474	1055	2	the	the	DET
ftr-474	1055	3	trust	trust	NOUN
ftr-474	1055	4	property	property	NOUN
ftr-474	1055	5	appreciates	appreciate	VERB
ftr-474	1055	6	at	at	ADP
ftr-474	1055	7	a	a	DET
ftr-474	1055	8	10	10	NUM
ftr-474	1055	9	%	%	NOUN
ftr-474	1055	10	annual	annual	ADJ
ftr-474	1055	11	rate	rate	NOUN
ftr-474	1055	12	and	and	CCONJ
ftr-474	1055	13	a	a	DET
ftr-474	1055	14	dies	die	NOUN
ftr-474	1055	15	after	after	ADP
ftr-474	1055	16	four	four	NUM
ftr-474	1055	17	years	year	NOUN
ftr-474	1055	18	,	,	PUNCT
ftr-474	1055	19	the	the	DET
ftr-474	1055	20	includable	includable	ADJ
ftr-474	1055	21	value	value	NOUN
ftr-474	1055	22	of	of	ADP
ftr-474	1055	23	the	the	DET
ftr-474	1055	24	trust	trust	NOUN
ftr-474	1055	25	in	in	ADP
ftr-474	1055	26	the	the	DET
ftr-474	1055	27	gross	gross	ADJ
ftr-474	1055	28	estate	estate	NOUN
ftr-474	1055	29	is	be	AUX
ftr-474	1055	30	$	$	SYM
ftr-474	1055	31	120,711	120,711	NUM
ftr-474	1055	32	,	,	PUNCT
ftr-474	1055	33	generating	generate	VERB
ftr-474	1055	34	an	an	DET
ftr-474	1055	35	estate	estate	NOUN
ftr-474	1055	36	tax	tax	NOUN
ftr-474	1055	37	of	of	ADP
ftr-474	1055	38	$	$	SYM
ftr-474	1055	39	11,479	11,479	NUM
ftr-474	1055	40	and	and	CCONJ
ftr-474	1055	41	leaving	leave	VERB
ftr-474	1055	42	$	$	SYM
ftr-474	1055	43	109,232	109,232	NUM
ftr-474	1055	44	after	after	ADP
ftr-474	1055	45	transfer	transfer	NOUN
ftr-474	1055	46	taxes	taxis	NOUN
ftr-474	1055	47	.	.	PUNCT
ftr-474	1056	1	7	7	NUM
ftr-474	1056	2	'	'	PUNCT
ftr-474	1056	3	if	if	SCONJ
ftr-474	1056	4	a	a	PRON
ftr-474	1056	5	retained	retain	VERB
ftr-474	1056	6	a	a	DET
ftr-474	1056	7	power	power	NOUN
ftr-474	1056	8	to	to	PART
ftr-474	1056	9	revoke	revoke	VERB
ftr-474	1056	10	c	c	PROPN
ftr-474	1056	11	's	's	PART
ftr-474	1056	12	remainder	remainder	NOUN
ftr-474	1056	13	and	and	CCONJ
ftr-474	1056	14	added	add	VERB
ftr-474	1056	15	the	the	DET
ftr-474	1056	16	$	$	SYM
ftr-474	1056	17	24,734	24,734	NUM
ftr-474	1056	18	gift	gift	NOUN
ftr-474	1056	19	tax	tax	NOUN
ftr-474	1056	20	savings	saving	NOUN
ftr-474	1056	21	to	to	ADP
ftr-474	1056	22	the	the	DET
ftr-474	1056	23	trust	trust	NOUN
ftr-474	1056	24	in	in	ADP
ftr-474	1056	25	the	the	DET
ftr-474	1056	26	initial	initial	ADJ
ftr-474	1056	27	transfer	transfer	NOUN
ftr-474	1056	28	,	,	PUNCT
ftr-474	1056	29	the	the	DET
ftr-474	1056	30	includable	includable	ADJ
ftr-474	1056	31	value	value	NOUN
ftr-474	1056	32	of	of	ADP
ftr-474	1056	33	the	the	DET
ftr-474	1056	34	trust	trust	NOUN
ftr-474	1056	35	property	property	NOUN
ftr-474	1056	36	in	in	ADP
ftr-474	1056	37	the	the	DET
ftr-474	1056	38	gross	gross	ADJ
ftr-474	1056	39	estate	estate	NOUN
ftr-474	1056	40	would	would	AUX
ftr-474	1056	41	be	be	AUX
ftr-474	1056	42	$	$	SYM
ftr-474	1056	43	156,925	156,925	NUM
ftr-474	1056	44	,	,	PUNCT
ftr-474	1056	45	generating	generate	VERB
ftr-474	1056	46	an	an	DET
ftr-474	1056	47	estate	estate	NOUN
ftr-474	1056	48	tax	tax	NOUN
ftr-474	1056	49	of	of	ADP
ftr-474	1056	50	$	$	SYM
ftr-474	1056	51	47,078	47,078	NUM
ftr-474	1056	52	and	and	CCONJ
ftr-474	1056	53	leaving	leave	VERB
ftr-474	1056	54	$	$	SYM
ftr-474	1056	55	109,847	109,847	NUM
ftr-474	1056	56	after	after	ADP
ftr-474	1056	57	transfer	transfer	NOUN
ftr-474	1056	58	taxes	taxis	NOUN
ftr-474	1056	59	.	.	PUNCT
ftr-474	1057	1	173	173	NUM
ftr-474	1057	2	the	the	DET
ftr-474	1057	3	increase	increase	NOUN
ftr-474	1057	4	in	in	ADP
ftr-474	1057	5	the	the	DET
ftr-474	1057	6	after	after	ADP
ftr-474	1057	7	-	-	PUNCT
ftr-474	1057	8	tax	tax	NOUN
ftr-474	1057	9	value	value	NOUN
ftr-474	1057	10	of	of	ADP
ftr-474	1057	11	the	the	DET
ftr-474	1057	12	trust	trust	NOUN
ftr-474	1057	13	would	would	AUX
ftr-474	1057	14	be	be	AUX
ftr-474	1057	15	magnified	magnify	VERB
ftr-474	1057	16	if	if	SCONJ
ftr-474	1057	17	a	a	PRON
ftr-474	1057	18	survived	survive	VERB
ftr-474	1057	19	for	for	ADP
ftr-474	1057	20	a	a	DET
ftr-474	1057	21	longer	long	ADJ
ftr-474	1057	22	period	period	NOUN
ftr-474	1057	23	.	.	PUNCT
ftr-474	1058	1	7	7	NUM
ftr-474	1058	2	4	4	NUM
ftr-474	1058	3	assuming	assume	VERB
ftr-474	1058	4	a	a	DET
ftr-474	1058	5	flat	flat	ADJ
ftr-474	1058	6	transfer	transfer	NOUN
ftr-474	1058	7	tax	tax	NOUN
ftr-474	1058	8	rate	rate	NOUN
ftr-474	1058	9	of	of	ADP
ftr-474	1058	10	40	40	NUM
ftr-474	1058	11	%	%	NOUN
ftr-474	1058	12	,	,	PUNCT
ftr-474	1058	13	section	section	NOUN
ftr-474	1058	14	2702	2702	NUM
ftr-474	1058	15	accentuates	accentuate	VERB
ftr-474	1058	16	the	the	DET
ftr-474	1058	17	tax	tax	NOUN
ftr-474	1058	18	benefit	benefit	NOUN
ftr-474	1058	19	of	of	ADP
ftr-474	1058	20	the	the	DET
ftr-474	1058	21	171	171	NUM
ftr-474	1058	22	.	.	PUNCT
ftr-474	1059	1	in	in	ADP
ftr-474	1059	2	the	the	DET
ftr-474	1059	3	present	present	ADJ
ftr-474	1059	4	example	example	NOUN
ftr-474	1059	5	,	,	PUNCT
ftr-474	1059	6	as	as	ADP
ftr-474	1059	7	in	in	ADP
ftr-474	1059	8	the	the	DET
ftr-474	1059	9	preceding	precede	VERB
ftr-474	1059	10	examples	example	NOUN
ftr-474	1059	11	,	,	PUNCT
ftr-474	1059	12	a	a	PRON
ftr-474	1059	13	begins	begin	VERB
ftr-474	1059	14	with	with	ADP
ftr-474	1059	15	$	$	SYM
ftr-474	1059	16	107,182	107,182	NUM
ftr-474	1059	17	.	.	PUNCT
ftr-474	1060	1	section	section	NOUN
ftr-474	1060	2	2702	2702	NUM
ftr-474	1060	3	produces	produce	VERB
ftr-474	1060	4	a	a	DET
ftr-474	1060	5	larger	large	ADJ
ftr-474	1060	6	gift	gift	NOUN
ftr-474	1060	7	tax	tax	NOUN
ftr-474	1060	8	in	in	ADP
ftr-474	1060	9	the	the	DET
ftr-474	1060	10	initial	initial	ADJ
ftr-474	1060	11	transfer	transfer	NOUN
ftr-474	1060	12	and	and	CCONJ
ftr-474	1060	13	a	a	DET
ftr-474	1060	14	correspondingly	correspondingly	ADV
ftr-474	1060	15	smaller	small	ADJ
ftr-474	1060	16	initial	initial	ADJ
ftr-474	1060	17	trust	trust	NOUN
ftr-474	1060	18	corpus	corpus	NOUN
ftr-474	1060	19	than	than	SCONJ
ftr-474	1060	20	if	if	SCONJ
ftr-474	1060	21	the	the	DET
ftr-474	1060	22	transfer	transfer	NOUN
ftr-474	1060	23	were	be	AUX
ftr-474	1060	24	valued	value	VERB
ftr-474	1060	25	under	under	ADP
ftr-474	1060	26	general	general	ADJ
ftr-474	1060	27	principles	principle	NOUN
ftr-474	1060	28	.	.	PUNCT
ftr-474	1061	1	172	172	NUM
ftr-474	1061	2	.	.	PUNCT
ftr-474	1062	1	at	at	ADP
ftr-474	1062	2	a	a	DET
ftr-474	1062	3	10	10	NUM
ftr-474	1062	4	%	%	NOUN
ftr-474	1062	5	annual	annual	ADJ
ftr-474	1062	6	rate	rate	NOUN
ftr-474	1062	7	of	of	ADP
ftr-474	1062	8	return	return	NOUN
ftr-474	1062	9	in	in	ADP
ftr-474	1062	10	the	the	DET
ftr-474	1062	11	form	form	NOUN
ftr-474	1062	12	of	of	ADP
ftr-474	1062	13	capital	capital	NOUN
ftr-474	1062	14	appreciation	appreciation	NOUN
ftr-474	1062	15	,	,	PUNCT
ftr-474	1062	16	the	the	DET
ftr-474	1062	17	trust	trust	NOUN
ftr-474	1062	18	property	property	NOUN
ftr-474	1062	19	is	be	AUX
ftr-474	1062	20	worth	worth	ADJ
ftr-474	1062	21	$	$	SYM
ftr-474	1062	22	120,711	120,711	NUM
ftr-474	1062	23	(	(	PUNCT
ftr-474	1062	24	1.14	1.14	NUM
ftr-474	1062	25	x	x	SYM
ftr-474	1062	26	$	$	SYM
ftr-474	1062	27	82,448	82,448	NUM
ftr-474	1062	28	)	)	PUNCT
ftr-474	1062	29	at	at	ADP
ftr-474	1062	30	a	a	PRON
ftr-474	1062	31	's	's	PART
ftr-474	1062	32	death	death	NOUN
ftr-474	1062	33	.	.	PUNCT
ftr-474	1063	1	that	that	DET
ftr-474	1063	2	amount	amount	NOUN
ftr-474	1063	3	is	be	AUX
ftr-474	1063	4	included	include	VERB
ftr-474	1063	5	in	in	ADP
ftr-474	1063	6	her	her	PRON
ftr-474	1063	7	gross	gross	ADJ
ftr-474	1063	8	estate	estate	NOUN
ftr-474	1063	9	,	,	PUNCT
ftr-474	1063	10	generating	generate	VERB
ftr-474	1063	11	a	a	DET
ftr-474	1063	12	tentative	tentative	ADJ
ftr-474	1063	13	estate	estate	NOUN
ftr-474	1063	14	tax	tax	NOUN
ftr-474	1063	15	of	of	ADP
ftr-474	1063	16	$	$	SYM
ftr-474	1063	17	36,213	36,213	NUM
ftr-474	1063	18	(	(	PUNCT
ftr-474	1063	19	30	30	NUM
ftr-474	1063	20	%	%	NOUN
ftr-474	1063	21	x	x	SYM
ftr-474	1063	22	$	$	SYM
ftr-474	1063	23	120,711	120,711	NUM
ftr-474	1063	24	)	)	PUNCT
ftr-474	1063	25	and	and	CCONJ
ftr-474	1063	26	,	,	PUNCT
ftr-474	1063	27	after	after	ADP
ftr-474	1063	28	a	a	DET
ftr-474	1063	29	gift	gift	NOUN
ftr-474	1063	30	-	-	PUNCT
ftr-474	1063	31	tax	tax	NOUN
ftr-474	1063	32	offset	offset	NOUN
ftr-474	1063	33	of	of	ADP
ftr-474	1063	34	$	$	SYM
ftr-474	1063	35	24,734	24,734	NUM
ftr-474	1063	36	,	,	PUNCT
ftr-474	1063	37	an	an	DET
ftr-474	1063	38	estate	estate	NOUN
ftr-474	1063	39	tax	tax	NOUN
ftr-474	1063	40	of	of	ADP
ftr-474	1063	41	$	$	SYM
ftr-474	1063	42	11,479	11,479	NUM
ftr-474	1063	43	.	.	PUNCT
ftr-474	1064	1	if	if	SCONJ
ftr-474	1064	2	the	the	DET
ftr-474	1064	3	estate	estate	NOUN
ftr-474	1064	4	tax	tax	NOUN
ftr-474	1064	5	is	be	AUX
ftr-474	1064	6	paid	pay	VERB
ftr-474	1064	7	from	from	ADP
ftr-474	1064	8	the	the	DET
ftr-474	1064	9	trust	trust	NOUN
ftr-474	1064	10	property	property	NOUN
ftr-474	1064	11	,	,	PUNCT
ftr-474	1064	12	the	the	DET
ftr-474	1064	13	aftertax	aftertax	ADJ
ftr-474	1064	14	value	value	NOUN
ftr-474	1064	15	of	of	ADP
ftr-474	1064	16	the	the	DET
ftr-474	1064	17	trust	trust	NOUN
ftr-474	1064	18	property	property	NOUN
ftr-474	1064	19	is	be	AUX
ftr-474	1064	20	$	$	SYM
ftr-474	1064	21	109,232	109,232	NUM
ftr-474	1064	22	(	(	PUNCT
ftr-474	1064	23	$	$	SYM
ftr-474	1064	24	120,711	120,711	NUM
ftr-474	1064	25	$	$	SYM
ftr-474	1064	26	11,479	11,479	NUM
ftr-474	1064	27	)	)	PUNCT
ftr-474	1064	28	.	.	PUNCT
ftr-474	1065	1	173	173	X
ftr-474	1065	2	.	.	PUNCT
ftr-474	1066	1	see	see	VERB
ftr-474	1066	2	supra	supra	PROPN
ftr-474	1066	3	note	note	PROPN
ftr-474	1066	4	166	166	NUM
ftr-474	1066	5	.	.	PUNCT
ftr-474	1066	6	174	174	NUM
ftr-474	1066	7	.	.	PUNCT
ftr-474	1067	1	for	for	ADP
ftr-474	1067	2	example	example	NOUN
ftr-474	1067	3	,	,	PUNCT
ftr-474	1067	4	if	if	SCONJ
ftr-474	1067	5	a	a	DET
ftr-474	1067	6	dies	die	VERB
ftr-474	1067	7	after	after	ADP
ftr-474	1067	8	14	14	NUM
ftr-474	1067	9	years	year	NOUN
ftr-474	1067	10	,	,	PUNCT
ftr-474	1067	11	the	the	DET
ftr-474	1067	12	after	after	ADP
ftr-474	1067	13	-	-	PUNCT
ftr-474	1067	14	tax	tax	NOUN
ftr-474	1067	15	value	value	NOUN
ftr-474	1067	16	of	of	ADP
ftr-474	1067	17	the	the	DET
ftr-474	1067	18	trust	trust	NOUN
ftr-474	1067	19	is	be	AUX
ftr-474	1067	20	as	as	SCONJ
ftr-474	1067	21	follows	follow	VERB
ftr-474	1067	22	,	,	PUNCT
ftr-474	1067	23	depending	depend	VERB
ftr-474	1067	24	on	on	ADP
ftr-474	1067	25	whether	whether	SCONJ
ftr-474	1067	26	the	the	DET
ftr-474	1067	27	initial	initial	ADJ
ftr-474	1067	28	transfer	transfer	NOUN
ftr-474	1067	29	is	be	AUX
ftr-474	1067	30	a	a	DET
ftr-474	1067	31	completed	complete	VERB
ftr-474	1067	32	gift	gift	NOUN
ftr-474	1067	33	:	:	PUNCT
ftr-474	1067	34	completed	complete	VERB
ftr-474	1067	35	gift	gift	NOUN
ftr-474	1067	36	no	no	DET
ftr-474	1067	37	completed	complete	VERB
ftr-474	1067	38	gift	gift	NOUN
ftr-474	1067	39	initial	initial	ADJ
ftr-474	1067	40	transfer	transfer	NOUN
ftr-474	1067	41	:	:	PUNCT
ftr-474	1067	42	pre	pre	ADJ
ftr-474	1067	43	-	-	NOUN
ftr-474	1067	44	tax	tax	ADJ
ftr-474	1067	45	(	(	PUNCT
ftr-474	1067	46	and	and	CCONJ
ftr-474	1067	47	after	after	ADP
ftr-474	1067	48	-	-	PUNCT
ftr-474	1067	49	tax	tax	NOUN
ftr-474	1067	50	)	)	PUNCT
ftr-474	1067	51	value	value	NOUN
ftr-474	1067	52	$	$	SYM
ftr-474	1067	53	82,448	82,448	NUM
ftr-474	1067	54	$	$	SYM
ftr-474	1067	55	107,182	107,182	NUM
ftr-474	1067	56	taxable	taxable	ADJ
ftr-474	1067	57	82,448	82,448	NUM
ftr-474	1067	58	0	0	NUM
ftr-474	1067	59	gift	gift	NOUN
ftr-474	1067	60	tax	tax	NOUN
ftr-474	1067	61	24,734	24,734	NUM
ftr-474	1067	62	0	0	NUM
ftr-474	1067	63	at	at	ADP
ftr-474	1067	64	death	death	NOUN
ftr-474	1067	65	:	:	PUNCT
ftr-474	1067	66	gross	gross	ADJ
ftr-474	1067	67	estate	estate	NOUN
ftr-474	1067	68	$	$	SYM
ftr-474	1067	69	313,094	313,094	NUM
ftr-474	1067	70	$	$	SYM
ftr-474	1067	71	407,023	407,023	NUM
ftr-474	1067	72	tentative	tentative	ADJ
ftr-474	1067	73	estate	estate	NOUN
ftr-474	1067	74	tax	tax	NOUN
ftr-474	1067	75	93,928	93,928	NUM
ftr-474	1067	76	122,107	122,107	NUM
ftr-474	1067	77	gift	gift	NOUN
ftr-474	1067	78	-	-	PUNCT
ftr-474	1067	79	tax	tax	NOUN
ftr-474	1067	80	offset	offset	NOUN
ftr-474	1067	81	24,734	24,734	NUM
ftr-474	1067	82	0	0	NUM
ftr-474	1067	83	estate	estate	NOUN
ftr-474	1067	84	tax	tax	NOUN
ftr-474	1067	85	69,194	69,194	NUM
ftr-474	1067	86	122,107	122,107	NUM
ftr-474	1067	87	after	after	ADP
ftr-474	1067	88	-	-	PUNCT
ftr-474	1067	89	tax	tax	NOUN
ftr-474	1067	90	value	value	NOUN
ftr-474	1067	91	243,900	243,900	NUM
ftr-474	1067	92	284,916	284,916	NUM
ftr-474	1068	1	[	[	X
ftr-474	1068	2	val	val	NOUN
ftr-474	1068	3	2:3	2:3	NUM
ftr-474	1068	4	rethinking	rethinking	ADJ
ftr-474	1068	5	section	section	NOUN
ftr-474	1068	6	2702	2702	NUM
ftr-474	1068	7	reinclusion	reinclusion	NOUN
ftr-474	1068	8	provisions	provision	NOUN
ftr-474	1068	9	if	if	SCONJ
ftr-474	1068	10	a	a	PRON
ftr-474	1068	11	dies	die	VERB
ftr-474	1068	12	after	after	ADP
ftr-474	1068	13	four	four	NUM
ftr-474	1068	14	years1	years1	NOUN
ftr-474	1068	15	75	75	NUM
ftr-474	1068	16	as	as	ADV
ftr-474	1068	17	well	well	ADV
ftr-474	1068	18	as	as	ADP
ftr-474	1068	19	their	their	PRON
ftr-474	1068	20	tax	tax	NOUN
ftr-474	1068	21	cost	cost	NOUN
ftr-474	1068	22	if	if	SCONJ
ftr-474	1068	23	she	she	PRON
ftr-474	1068	24	dies	die	VERB
ftr-474	1068	25	after	after	ADP
ftr-474	1068	26	14	14	NUM
ftr-474	1068	27	years	year	NOUN
ftr-474	1068	28	.	.	PUNCT
ftr-474	1069	1	76	76	NUM
ftr-474	1069	2	ultimately	ultimately	ADV
ftr-474	1069	3	,	,	PUNCT
ftr-474	1069	4	section	section	NOUN
ftr-474	1069	5	2702	2702	NUM
ftr-474	1069	6	serves	serve	VERB
ftr-474	1069	7	a	a	DET
ftr-474	1069	8	limited	limited	ADJ
ftr-474	1069	9	anti	anti	ADJ
ftr-474	1069	10	-	-	ADJ
ftr-474	1069	11	abuse	abuse	ADJ
ftr-474	1069	12	purpose	purpose	NOUN
ftr-474	1069	13	at	at	ADP
ftr-474	1069	14	the	the	DET
ftr-474	1069	15	cost	cost	NOUN
ftr-474	1069	16	of	of	ADP
ftr-474	1069	17	unwarranted	unwarranted	ADJ
ftr-474	1069	18	complexity	complexity	NOUN
ftr-474	1069	19	and	and	CCONJ
ftr-474	1069	20	inconsistency	inconsistency	NOUN
ftr-474	1069	21	.	.	PUNCT
ftr-474	1069	22	'7	'7	PUNCT
ftr-474	1069	23	by	by	ADP
ftr-474	1069	24	adopting	adopt	VERB
ftr-474	1069	25	the	the	DET
ftr-474	1069	26	gift	gift	NOUN
ftr-474	1069	27	tax	tax	NOUN
ftr-474	1069	28	valuation	valuation	NOUN
ftr-474	1069	29	approach	approach	NOUN
ftr-474	1069	30	of	of	ADP
ftr-474	1069	31	robinette	robinette	PROPN
ftr-474	1069	32	,	,	PUNCT
ftr-474	1069	33	section	section	NOUN
ftr-474	1069	34	2702	2702	NUM
ftr-474	1069	35	accelerates	accelerate	VERB
ftr-474	1069	36	gift	gift	NOUN
ftr-474	1069	37	tax	tax	NOUN
ftr-474	1069	38	and	and	CCONJ
ftr-474	1069	39	builds	build	VERB
ftr-474	1069	40	in	in	ADP
ftr-474	1069	41	the	the	DET
ftr-474	1069	42	need	need	NOUN
ftr-474	1069	43	for	for	ADP
ftr-474	1069	44	a	a	DET
ftr-474	1069	45	subsequent	subsequent	ADJ
ftr-474	1069	46	adjustment	adjustment	NOUN
ftr-474	1069	47	to	to	PART
ftr-474	1069	48	compensate	compensate	VERB
ftr-474	1069	49	for	for	ADP
ftr-474	1069	50	the	the	DET
ftr-474	1069	51	distortion	distortion	NOUN
ftr-474	1069	52	in	in	ADP
ftr-474	1069	53	valuing	value	VERB
ftr-474	1069	54	the	the	DET
ftr-474	1069	55	retained	retain	VERB
ftr-474	1069	56	and	and	CCONJ
ftr-474	1069	57	transferred	transfer	VERB
ftr-474	1069	58	interests	interest	NOUN
ftr-474	1069	59	in	in	ADP
ftr-474	1069	60	the	the	DET
ftr-474	1069	61	initial	initial	ADJ
ftr-474	1069	62	transfer	transfer	NOUN
ftr-474	1069	63	.	.	PUNCT
ftr-474	1070	1	the	the	DET
ftr-474	1070	2	section	section	NOUN
ftr-474	1070	3	2702	2702	NUM
ftr-474	1070	4	adjustment	adjustment	NOUN
ftr-474	1070	5	in	in	ADP
ftr-474	1070	6	effect	effect	NOUN
ftr-474	1070	7	establishes	establish	VERB
ftr-474	1070	8	a	a	DET
ftr-474	1070	9	minimum	minimum	ADJ
ftr-474	1070	10	value	value	NOUN
ftr-474	1070	11	for	for	ADP
ftr-474	1070	12	the	the	DET
ftr-474	1070	13	retained	retain	VERB
ftr-474	1070	14	interest	interest	NOUN
ftr-474	1070	15	that	that	PRON
ftr-474	1070	16	eventually	eventually	ADV
ftr-474	1070	17	is	be	AUX
ftr-474	1070	18	included	include	VERB
ftr-474	1070	19	in	in	ADP
ftr-474	1070	20	the	the	DET
ftr-474	1070	21	transfer	transfer	NOUN
ftr-474	1070	22	tax	tax	NOUN
ftr-474	1070	23	base	base	NOUN
ftr-474	1070	24	,	,	PUNCT
ftr-474	1070	25	but	but	CCONJ
ftr-474	1070	26	175	175	NUM
ftr-474	1070	27	.	.	PUNCT
ftr-474	1071	1	if	if	SCONJ
ftr-474	1071	2	a	a	PRON
ftr-474	1071	3	dies	die	VERB
ftr-474	1071	4	after	after	ADP
ftr-474	1071	5	four	four	NUM
ftr-474	1071	6	years	year	NOUN
ftr-474	1071	7	,	,	PUNCT
ftr-474	1071	8	the	the	DET
ftr-474	1071	9	after	after	ADP
ftr-474	1071	10	-	-	PUNCT
ftr-474	1071	11	tax	tax	NOUN
ftr-474	1071	12	value	value	NOUN
ftr-474	1071	13	of	of	ADP
ftr-474	1071	14	the	the	DET
ftr-474	1071	15	trust	trust	NOUN
ftr-474	1071	16	is	be	AUX
ftr-474	1071	17	as	as	SCONJ
ftr-474	1071	18	follows	follow	VERB
ftr-474	1071	19	.	.	PUNCT
ftr-474	1072	1	depending	depend	VERB
ftr-474	1072	2	on	on	ADP
ftr-474	1072	3	whether	whether	SCONJ
ftr-474	1072	4	the	the	DET
ftr-474	1072	5	initial	initial	ADJ
ftr-474	1072	6	transfer	transfer	NOUN
ftr-474	1072	7	is	be	AUX
ftr-474	1072	8	a	a	DET
ftr-474	1072	9	completed	complete	VERB
ftr-474	1072	10	gift	gift	NOUN
ftr-474	1072	11	:	:	PUNCT
ftr-474	1072	12	completed	complete	VERB
ftr-474	1072	13	gift	gift	NOUN
ftr-474	1072	14	no	no	DET
ftr-474	1072	15	completed	complete	VERB
ftr-474	1072	16	gift	gift	NOUN
ftr-474	1072	17	initial	initial	ADJ
ftr-474	1072	18	transfer	transfer	NOUN
ftr-474	1072	19	.	.	PUNCT
ftr-474	1073	1	pre	pre	ADJ
ftr-474	1073	2	-	-	NOUN
ftr-474	1073	3	tax	tax	ADJ
ftr-474	1073	4	(	(	PUNCT
ftr-474	1073	5	and	and	CCONJ
ftr-474	1073	6	after	after	ADP
ftr-474	1073	7	-	-	PUNCT
ftr-474	1073	8	tax	tax	NOUN
ftr-474	1073	9	)	)	PUNCT
ftr-474	1073	10	value	value	NOUN
ftr-474	1073	11	$	$	SYM
ftr-474	1073	12	76,558	76,558	NUM
ftr-474	1073	13	s107,182	s107,182	NOUN
ftr-474	1073	14	taxable	taxable	ADJ
ftr-474	1073	15	gift	gift	NOUN
ftr-474	1073	16	76,558	76,558	NUM
ftr-474	1073	17	0	0	NUM
ftr-474	1073	18	gift	gift	NOUN
ftr-474	1073	19	tax	tax	NOUN
ftr-474	1073	20	30,623	30,623	NUM
ftr-474	1073	21	0	0	NUM
ftr-474	1073	22	at	at	ADP
ftr-474	1073	23	death	death	NOUN
ftr-474	1073	24	:	:	PUNCT
ftr-474	1073	25	gross	gross	ADJ
ftr-474	1073	26	estate	estate	NOUN
ftr-474	1073	27	$	$	SYM
ftr-474	1073	28	112.089	112.089	NUM
ftr-474	1073	29	s	s	PART
ftr-474	1073	30	156.925	156.925	NUM
ftr-474	1073	31	tentative	tentative	ADJ
ftr-474	1073	32	estate	estate	NOUN
ftr-474	1073	33	tax	tax	NOUN
ftr-474	1073	34	44,835	44,835	NUM
ftr-474	1073	35	62,770	62,770	NUM
ftr-474	1073	36	gift	gift	NOUN
ftr-474	1073	37	-	-	PUNCT
ftr-474	1073	38	tax	tax	NOUN
ftr-474	1073	39	offset	offset	NOUN
ftr-474	1073	40	30,623	30,623	NUM
ftr-474	1073	41	0	0	NUM
ftr-474	1073	42	estate	estate	NOUN
ftr-474	1073	43	tax	tax	NOUN
ftr-474	1073	44	14.212	14.212	NUM
ftr-474	1073	45	62.770	62.770	NUM
ftr-474	1073	46	after	after	ADP
ftr-474	1073	47	-	-	PUNCT
ftr-474	1073	48	tax	tax	NOUN
ftr-474	1073	49	value	value	NOUN
ftr-474	1073	50	97,877	97,877	NUM
ftr-474	1073	51	94.155	94.155	NUM
ftr-474	1073	52	176	176	NUM
ftr-474	1073	53	.	.	PUNCT
ftr-474	1074	1	if	if	SCONJ
ftr-474	1074	2	a	a	PRON
ftr-474	1074	3	dies	die	VERB
ftr-474	1074	4	after	after	ADP
ftr-474	1074	5	14	14	NUM
ftr-474	1074	6	years	year	NOUN
ftr-474	1074	7	,	,	PUNCT
ftr-474	1074	8	the	the	DET
ftr-474	1074	9	after	after	ADP
ftr-474	1074	10	-	-	PUNCT
ftr-474	1074	11	tax	tax	NOUN
ftr-474	1074	12	value	value	NOUN
ftr-474	1074	13	of	of	ADP
ftr-474	1074	14	the	the	DET
ftr-474	1074	15	trust	trust	NOUN
ftr-474	1074	16	is	be	AUX
ftr-474	1074	17	as	as	SCONJ
ftr-474	1074	18	follows	follow	VERB
ftr-474	1074	19	:	:	PUNCT
ftr-474	1074	20	completed	complete	VERB
ftr-474	1074	21	gift	gift	NOUN
ftr-474	1074	22	no	no	DET
ftr-474	1074	23	completed	complete	VERB
ftr-474	1074	24	gift	gift	NOUN
ftr-474	1074	25	initial	initial	ADJ
ftr-474	1074	26	transfer	transfer	NOUN
ftr-474	1074	27	.	.	PUNCT
ftr-474	1075	1	pre	pre	ADJ
ftr-474	1075	2	-	-	NOUN
ftr-474	1075	3	tax	tax	ADJ
ftr-474	1075	4	(	(	PUNCT
ftr-474	1075	5	and	and	CCONJ
ftr-474	1075	6	after	after	ADP
ftr-474	1075	7	-	-	PUNCT
ftr-474	1075	8	tax	tax	NOUN
ftr-474	1075	9	)	)	PUNCT
ftr-474	1075	10	value	value	NOUN
ftr-474	1075	11	s	s	PART
ftr-474	1075	12	76,558	76,558	NUM
ftr-474	1075	13	s107.182	s107.182	NOUN
ftr-474	1075	14	taxable	taxable	ADJ
ftr-474	1075	15	gift	gift	NOUN
ftr-474	1075	16	76,558	76,558	NUM
ftr-474	1075	17	0	0	NUM
ftr-474	1075	18	gift	gift	NOUN
ftr-474	1075	19	tax	tax	NOUN
ftr-474	1075	20	30,623	30,623	NUM
ftr-474	1075	21	0	0	NUM
ftr-474	1075	22	at	at	ADP
ftr-474	1075	23	death	death	NOUN
ftr-474	1075	24	:	:	PUNCT
ftr-474	1075	25	gross	gross	ADJ
ftr-474	1075	26	estate	estate	NOUN
ftr-474	1075	27	s290,730	s290,730	NOUN
ftr-474	1075	28	5407,023	5407,023	NUM
ftr-474	1075	29	tentative	tentative	NOUN
ftr-474	1075	30	estate	estate	NOUN
ftr-474	1075	31	tax	tax	NOUN
ftr-474	1075	32	116.292	116.292	NUM
ftr-474	1075	33	162,809	162,809	NUM
ftr-474	1075	34	gift	gift	NOUN
ftr-474	1075	35	-	-	PUNCT
ftr-474	1075	36	tax	tax	NOUN
ftr-474	1075	37	offset	offset	NOUN
ftr-474	1075	38	30,623	30,623	NUM
ftr-474	1075	39	0	0	NUM
ftr-474	1075	40	estate	estate	NOUN
ftr-474	1075	41	tax	tax	NOUN
ftr-474	1075	42	85,669	85,669	NUM
ftr-474	1075	43	162,809	162,809	NUM
ftr-474	1075	44	after	after	ADP
ftr-474	1075	45	-	-	PUNCT
ftr-474	1075	46	tax	tax	NOUN
ftr-474	1075	47	value	value	NOUN
ftr-474	1075	48	205,061	205,061	NUM
ftr-474	1075	49	244.214	244.214	NUM
ftr-474	1075	50	177	177	NUM
ftr-474	1075	51	.	.	PUNCT
ftr-474	1076	1	section	section	NOUN
ftr-474	1076	2	2702	2702	NUM
ftr-474	1076	3	affects	affect	VERB
ftr-474	1076	4	the	the	DET
ftr-474	1076	5	valuation	valuation	NOUN
ftr-474	1076	6	of	of	ADP
ftr-474	1076	7	the	the	DET
ftr-474	1076	8	retained	retain	VERB
ftr-474	1076	9	and	and	CCONJ
ftr-474	1076	10	transferred	transfer	VERB
ftr-474	1076	11	interests	interest	NOUN
ftr-474	1076	12	only	only	ADV
ftr-474	1076	13	for	for	ADP
ftr-474	1076	14	gift	gift	NOUN
ftr-474	1076	15	tax	tax	NOUN
ftr-474	1076	16	purposes	purpose	NOUN
ftr-474	1076	17	in	in	ADP
ftr-474	1076	18	the	the	DET
ftr-474	1076	19	initial	initial	ADJ
ftr-474	1076	20	transfer	transfer	NOUN
ftr-474	1076	21	.	.	PUNCT
ftr-474	1077	1	thus	thus	ADV
ftr-474	1077	2	,	,	PUNCT
ftr-474	1077	3	the	the	DET
ftr-474	1077	4	value	value	NOUN
ftr-474	1077	5	of	of	ADP
ftr-474	1077	6	the	the	DET
ftr-474	1077	7	transferred	transfer	VERB
ftr-474	1077	8	interest	interest	NOUN
ftr-474	1077	9	must	must	AUX
ftr-474	1077	10	be	be	AUX
ftr-474	1077	11	determined	determine	VERB
ftr-474	1077	12	independently	independently	ADV
ftr-474	1077	13	under	under	ADP
ftr-474	1077	14	general	general	ADJ
ftr-474	1077	15	principles	principle	NOUN
ftr-474	1077	16	for	for	ADP
ftr-474	1077	17	other	other	ADJ
ftr-474	1077	18	purposes	purpose	NOUN
ftr-474	1077	19	.	.	PUNCT
ftr-474	1078	1	for	for	ADP
ftr-474	1078	2	example	example	NOUN
ftr-474	1078	3	.	.	PUNCT
ftr-474	1079	1	the	the	DET
ftr-474	1079	2	special	special	ADJ
ftr-474	1079	3	rules	rule	NOUN
ftr-474	1079	4	do	do	AUX
ftr-474	1079	5	not	not	PART
ftr-474	1079	6	affect	affect	VERB
ftr-474	1079	7	the	the	DET
ftr-474	1079	8	donee	donee	NOUN
ftr-474	1079	9	's	's	PART
ftr-474	1079	10	income	income	NOUN
ftr-474	1079	11	tax	tax	NOUN
ftr-474	1079	12	basis	basis	NOUN
ftr-474	1079	13	in	in	ADP
ftr-474	1079	14	the	the	DET
ftr-474	1079	15	transferred	transfer	VERB
ftr-474	1079	16	interest	interest	NOUN
ftr-474	1079	17	,	,	PUNCT
ftr-474	1079	18	see	see	VERB
ftr-474	1079	19	t.d	t.d	PROPN
ftr-474	1079	20	.	.	PROPN
ftr-474	1079	21	8395	8395	NUM
ftr-474	1079	22	,	,	PUNCT
ftr-474	1079	23	1992	1992	NUM
ftr-474	1079	24	-	-	SYM
ftr-474	1079	25	1	1	NUM
ftr-474	1079	26	c.b	c.b	PROPN
ftr-474	1079	27	.	.	PROPN
ftr-474	1079	28	316	316	NUM
ftr-474	1079	29	,	,	PUNCT
ftr-474	1079	30	318	318	NUM
ftr-474	1079	31	,	,	PUNCT
ftr-474	1079	32	or	or	CCONJ
ftr-474	1079	33	the	the	DET
ftr-474	1079	34	amount	amount	NOUN
ftr-474	1079	35	of	of	ADP
ftr-474	1079	36	a	a	DET
ftr-474	1079	37	direct	direct	ADJ
ftr-474	1079	38	skip	skip	NOUN
ftr-474	1079	39	for	for	ADP
ftr-474	1079	40	generation	generation	NOUN
ftr-474	1079	41	-	-	PUNCT
ftr-474	1079	42	skipping	skip	VERB
ftr-474	1079	43	transfer	transfer	NOUN
ftr-474	1079	44	tax	tax	NOUN
ftr-474	1079	45	purposes	purpose	NOUN
ftr-474	1079	46	.	.	PUNCT
ftr-474	1080	1	see	see	VERB
ftr-474	1080	2	i.r.s	i.r.s	PROPN
ftr-474	1080	3	.	.	PUNCT
ftr-474	1081	1	notice	notice	VERB
ftr-474	1081	2	ps-92	ps-92	NOUN
ftr-474	1081	3	-	-	SYM
ftr-474	1081	4	90	90	NUM
ftr-474	1081	5	,	,	PUNCT
ftr-474	1081	6	1991	1991	NUM
ftr-474	1081	7	-	-	SYM
ftr-474	1081	8	1	1	NUM
ftr-474	1081	9	c.b	c.b	PROPN
ftr-474	1081	10	.	.	PROPN
ftr-474	1081	11	998	998	NUM
ftr-474	1081	12	,	,	PUNCT
ftr-474	1081	13	999	999	NUM
ftr-474	1081	14	.	.	PUNCT
ftr-474	1082	1	moreover	moreover	ADV
ftr-474	1082	2	,	,	PUNCT
ftr-474	1082	3	money's	money's	PROPN
ftr-474	1082	4	-	-	PUNCT
ftr-474	1082	5	worth	worth	ADJ
ftr-474	1082	6	consideration	consideration	NOUN
ftr-474	1082	7	received	receive	VERB
ftr-474	1082	8	by	by	ADP
ftr-474	1082	9	the	the	DET
ftr-474	1082	10	donor	donor	NOUN
ftr-474	1082	11	may	may	AUX
ftr-474	1082	12	be	be	AUX
ftr-474	1082	13	sufficient	sufficient	ADJ
ftr-474	1082	14	to	to	PART
ftr-474	1082	15	bring	bring	VERB
ftr-474	1082	16	the	the	DET
ftr-474	1082	17	initial	initial	ADJ
ftr-474	1082	18	transfer	transfer	NOUN
ftr-474	1082	19	within	within	ADP
ftr-474	1082	20	an	an	DET
ftr-474	1082	21	exception	exception	NOUN
ftr-474	1082	22	to	to	ADP
ftr-474	1082	23	the	the	DET
ftr-474	1082	24	string	string	NOUN
ftr-474	1082	25	provisions	provision	NOUN
ftr-474	1082	26	even	even	ADV
ftr-474	1082	27	though	though	SCONJ
ftr-474	1082	28	it	it	PRON
ftr-474	1082	29	does	do	AUX
ftr-474	1082	30	not	not	PART
ftr-474	1082	31	produce	produce	VERB
ftr-474	1082	32	a	a	DET
ftr-474	1082	33	taxable	taxable	ADJ
ftr-474	1082	34	gift	gift	NOUN
ftr-474	1082	35	of	of	ADP
ftr-474	1082	36	zero	zero	NUM
ftr-474	1082	37	under	under	ADP
ftr-474	1082	38	the	the	DET
ftr-474	1082	39	special	special	ADJ
ftr-474	1082	40	rules	rule	NOUN
ftr-474	1082	41	.	.	PUNCT
ftr-474	1083	1	1994	1994	NUM
ftr-474	1083	2	]	]	PUNCT
ftr-474	1083	3	florida	florida	PROPN
ftr-474	1083	4	tax	tax	NOUN
ftr-474	1083	5	review	review	NOUN
ftr-474	1083	6	does	do	AUX
ftr-474	1083	7	not	not	PART
ftr-474	1083	8	purport	purport	VERB
ftr-474	1083	9	to	to	PART
ftr-474	1083	10	neutralize	neutralize	VERB
ftr-474	1083	11	fully	fully	ADV
ftr-474	1083	12	the	the	DET
ftr-474	1083	13	distortions	distortion	NOUN
ftr-474	1083	14	in	in	ADP
ftr-474	1083	15	the	the	DET
ftr-474	1083	16	amount	amount	NOUN
ftr-474	1083	17	and	and	CCONJ
ftr-474	1083	18	timing	timing	NOUN
ftr-474	1083	19	of	of	ADP
ftr-474	1083	20	gift	gift	NOUN
ftr-474	1083	21	tax	tax	NOUN
ftr-474	1083	22	produced	produce	VERB
ftr-474	1083	23	by	by	ADP
ftr-474	1083	24	the	the	DET
ftr-474	1083	25	special	special	ADJ
ftr-474	1083	26	rules	rule	NOUN
ftr-474	1083	27	.	.	PUNCT
ftr-474	1084	1	if	if	SCONJ
ftr-474	1084	2	section	section	NOUN
ftr-474	1084	3	2702	2702	NUM
ftr-474	1084	4	simply	simply	ADV
ftr-474	1084	5	discouraged	discourage	VERB
ftr-474	1084	6	abusive	abusive	ADJ
ftr-474	1084	7	transactions	transaction	NOUN
ftr-474	1084	8	by	by	ADP
ftr-474	1084	9	imposing	impose	VERB
ftr-474	1084	10	uniformly	uniformly	ADV
ftr-474	1084	11	unfavorable	unfavorable	ADJ
ftr-474	1084	12	valuation	valuation	NOUN
ftr-474	1084	13	assumptions	assumption	NOUN
ftr-474	1084	14	on	on	ADP
ftr-474	1084	15	all	all	DET
ftr-474	1084	16	retained	retain	VERB
ftr-474	1084	17	nonqualified	nonqualified	ADJ
ftr-474	1084	18	interests	interest	NOUN
ftr-474	1084	19	,	,	PUNCT
ftr-474	1084	20	its	its	PRON
ftr-474	1084	21	complexity	complexity	NOUN
ftr-474	1084	22	might	might	AUX
ftr-474	1084	23	seem	seem	VERB
ftr-474	1084	24	relatively	relatively	ADV
ftr-474	1084	25	harmless	harmless	ADJ
ftr-474	1084	26	.	.	PUNCT
ftr-474	1085	1	after	after	ADV
ftr-474	1085	2	all	all	ADV
ftr-474	1085	3	,	,	PUNCT
ftr-474	1085	4	donors	donor	NOUN
ftr-474	1085	5	can	can	AUX
ftr-474	1085	6	readily	readily	ADV
ftr-474	1085	7	avoid	avoid	VERB
ftr-474	1085	8	problems	problem	NOUN
ftr-474	1085	9	under	under	ADP
ftr-474	1085	10	section	section	NOUN
ftr-474	1085	11	2702	2702	NUM
ftr-474	1085	12	by	by	ADP
ftr-474	1085	13	retaining	retain	VERB
ftr-474	1085	14	only	only	ADJ
ftr-474	1085	15	qualified	qualified	ADJ
ftr-474	1085	16	interests	interest	NOUN
ftr-474	1085	17	(	(	PUNCT
ftr-474	1085	18	or	or	CCONJ
ftr-474	1085	19	by	by	ADP
ftr-474	1085	20	transferring	transfer	VERB
ftr-474	1085	21	all	all	DET
ftr-474	1085	22	interests	interest	NOUN
ftr-474	1085	23	in	in	ADP
ftr-474	1085	24	the	the	DET
ftr-474	1085	25	underlying	underlie	VERB
ftr-474	1085	26	property	property	NOUN
ftr-474	1085	27	at	at	ADP
ftr-474	1085	28	one	one	NUM
ftr-474	1085	29	time	time	NOUN
ftr-474	1085	30	)	)	PUNCT
ftr-474	1085	31	.	.	PUNCT
ftr-474	1086	1	78	78	NUM
ftr-474	1086	2	however	however	ADV
ftr-474	1086	3	,	,	PUNCT
ftr-474	1086	4	section	section	NOUN
ftr-474	1086	5	2702	2702	NUM
ftr-474	1086	6	does	do	AUX
ftr-474	1086	7	not	not	PART
ftr-474	1086	8	apply	apply	VERB
ftr-474	1086	9	uniformly	uniformly	ADV
ftr-474	1086	10	to	to	ADP
ftr-474	1086	11	all	all	DET
ftr-474	1086	12	splitinterest	splitinterest	ADJ
ftr-474	1086	13	transfers	transfer	NOUN
ftr-474	1086	14	;	;	PUNCT
ftr-474	1086	15	instead	instead	ADV
ftr-474	1086	16	,	,	PUNCT
ftr-474	1086	17	it	it	PRON
ftr-474	1086	18	redirects	redirect	VERB
ftr-474	1086	19	old	old	ADJ
ftr-474	1086	20	valuation	valuation	NOUN
ftr-474	1086	21	abuses	abuse	NOUN
ftr-474	1086	22	into	into	ADP
ftr-474	1086	23	new	new	ADJ
ftr-474	1086	24	channels	channel	NOUN
ftr-474	1086	25	involving	involve	VERB
ftr-474	1086	26	certain	certain	ADJ
ftr-474	1086	27	types	type	NOUN
ftr-474	1086	28	of	of	ADP
ftr-474	1086	29	retained	retain	VERB
ftr-474	1086	30	interests	interest	NOUN
ftr-474	1086	31	,	,	PUNCT
ftr-474	1086	32	underlying	underlying	ADJ
ftr-474	1086	33	property	property	NOUN
ftr-474	1086	34	,	,	PUNCT
ftr-474	1086	35	and	and	CCONJ
ftr-474	1086	36	beneficiaries	beneficiary	NOUN
ftr-474	1086	37	.	.	PUNCT
ftr-474	1087	1	179	179	NUM
ftr-474	1087	2	the	the	DET
ftr-474	1087	3	problems	problem	NOUN
ftr-474	1087	4	of	of	ADP
ftr-474	1087	5	complexity	complexity	NOUN
ftr-474	1087	6	,	,	PUNCT
ftr-474	1087	7	inconsistency	inconsistency	NOUN
ftr-474	1087	8	,	,	PUNCT
ftr-474	1087	9	and	and	CCONJ
ftr-474	1087	10	continued	continued	ADJ
ftr-474	1087	11	transfer	transfer	NOUN
ftr-474	1087	12	tax	tax	NOUN
ftr-474	1087	13	avoidance	avoidance	NOUN
ftr-474	1087	14	under	under	ADP
ftr-474	1087	15	section	section	NOUN
ftr-474	1087	16	2702	2702	NUM
ftr-474	1087	17	indicate	indicate	VERB
ftr-474	1087	18	a	a	DET
ftr-474	1087	19	need	need	NOUN
ftr-474	1087	20	for	for	ADP
ftr-474	1087	21	a	a	DET
ftr-474	1087	22	simpler	simple	ADJ
ftr-474	1087	23	,	,	PUNCT
ftr-474	1087	24	more	more	ADV
ftr-474	1087	25	neutral	neutral	ADJ
ftr-474	1087	26	solution	solution	NOUN
ftr-474	1087	27	.	.	PUNCT
ftr-474	1088	1	b.	b.	PROPN
ftr-474	1088	2	eliminating	eliminate	VERB
ftr-474	1088	3	the	the	DET
ftr-474	1088	4	need	need	NOUN
ftr-474	1088	5	for	for	ADP
ftr-474	1088	6	section	section	NOUN
ftr-474	1088	7	2702	2702	NUM
ftr-474	1088	8	for	for	ADP
ftr-474	1088	9	many	many	ADJ
ftr-474	1088	10	years	year	NOUN
ftr-474	1088	11	,	,	PUNCT
ftr-474	1088	12	proponents	proponent	NOUN
ftr-474	1088	13	of	of	ADP
ftr-474	1088	14	tax	tax	NOUN
ftr-474	1088	15	reform	reform	NOUN
ftr-474	1088	16	have	have	AUX
ftr-474	1088	17	recommended	recommend	VERB
ftr-474	1088	18	integrating	integrate	VERB
ftr-474	1088	19	the	the	DET
ftr-474	1088	20	gift	gift	NOUN
ftr-474	1088	21	and	and	CCONJ
ftr-474	1088	22	estate	estate	NOUN
ftr-474	1088	23	taxes.180	taxes.180	NOUN
ftr-474	1088	24	these	these	DET
ftr-474	1088	25	proposals	proposal	NOUN
ftr-474	1088	26	,	,	PUNCT
ftr-474	1088	27	while	while	SCONJ
ftr-474	1088	28	differing	differ	VERB
ftr-474	1088	29	in	in	ADP
ftr-474	1088	30	178	178	NUM
ftr-474	1088	31	.	.	PUNCT
ftr-474	1089	1	in	in	ADP
ftr-474	1089	2	other	other	ADJ
ftr-474	1089	3	words	word	NOUN
ftr-474	1089	4	,	,	PUNCT
ftr-474	1089	5	as	as	ADV
ftr-474	1089	6	long	long	ADV
ftr-474	1089	7	as	as	SCONJ
ftr-474	1089	8	donors	donor	NOUN
ftr-474	1089	9	can	can	AUX
ftr-474	1089	10	use	use	VERB
ftr-474	1089	11	nonabusive	nonabusive	ADJ
ftr-474	1089	12	techniques	technique	NOUN
ftr-474	1089	13	,	,	PUNCT
ftr-474	1089	14	they	they	PRON
ftr-474	1089	15	should	should	AUX
ftr-474	1089	16	not	not	PART
ftr-474	1089	17	complain	complain	VERB
ftr-474	1089	18	that	that	SCONJ
ftr-474	1089	19	grits	grit	NOUN
ftr-474	1089	20	and	and	CCONJ
ftr-474	1089	21	similar	similar	ADJ
ftr-474	1089	22	techniques	technique	NOUN
ftr-474	1089	23	produce	produce	VERB
ftr-474	1089	24	harsh	harsh	ADJ
ftr-474	1089	25	tax	tax	NOUN
ftr-474	1089	26	consequences	consequence	NOUN
ftr-474	1089	27	under	under	ADP
ftr-474	1089	28	§	§	PROPN
ftr-474	1089	29	2702	2702	NUM
ftr-474	1089	30	.	.	PUNCT
ftr-474	1090	1	179	179	NUM
ftr-474	1090	2	.	.	PUNCT
ftr-474	1091	1	the	the	DET
ftr-474	1091	2	special	special	ADJ
ftr-474	1091	3	rules	rule	NOUN
ftr-474	1091	4	permit	permit	VERB
ftr-474	1091	5	retained	retain	VERB
ftr-474	1091	6	qualified	qualified	ADJ
ftr-474	1091	7	interests	interest	NOUN
ftr-474	1091	8	to	to	PART
ftr-474	1091	9	be	be	AUX
ftr-474	1091	10	valued	value	VERB
ftr-474	1091	11	under	under	ADP
ftr-474	1091	12	the	the	DET
ftr-474	1091	13	tables	table	NOUN
ftr-474	1091	14	,	,	PUNCT
ftr-474	1091	15	irc	irc	ADV
ftr-474	1091	16	§	§	PROPN
ftr-474	1091	17	2702(a)(2)(b	2702(a)(2)(b	NUM
ftr-474	1091	18	)	)	PUNCT
ftr-474	1091	19	,	,	PUNCT
ftr-474	1091	20	and	and	CCONJ
ftr-474	1091	21	permit	permit	VERB
ftr-474	1091	22	nonqualified	nonqualifie	VERB
ftr-474	1091	23	retained	retain	VERB
ftr-474	1091	24	interests	interest	NOUN
ftr-474	1091	25	in	in	ADP
ftr-474	1091	26	certain	certain	ADJ
ftr-474	1091	27	tangible	tangible	ADJ
ftr-474	1091	28	property	property	NOUN
ftr-474	1091	29	to	to	PART
ftr-474	1091	30	be	be	AUX
ftr-474	1091	31	valued	value	VERB
ftr-474	1091	32	under	under	ADP
ftr-474	1091	33	an	an	DET
ftr-474	1091	34	arm's	arm'	NOUN
ftr-474	1091	35	-	-	PUNCT
ftr-474	1091	36	length	length	NOUN
ftr-474	1091	37	standard	standard	NOUN
ftr-474	1091	38	.	.	PUNCT
ftr-474	1092	1	irc	irc	PROPN
ftr-474	1092	2	§	§	PROPN
ftr-474	1092	3	2702(c)(4	2702(c)(4	NUM
ftr-474	1092	4	)	)	PUNCT
ftr-474	1092	5	.	.	PUNCT
ftr-474	1093	1	section	section	NOUN
ftr-474	1093	2	2702	2702	NUM
ftr-474	1093	3	may	may	AUX
ftr-474	1093	4	be	be	AUX
ftr-474	1093	5	entirely	entirely	ADV
ftr-474	1093	6	inapplicable	inapplicable	ADJ
ftr-474	1093	7	if	if	SCONJ
ftr-474	1093	8	the	the	DET
ftr-474	1093	9	underlying	underlie	VERB
ftr-474	1093	10	property	property	NOUN
ftr-474	1093	11	is	be	AUX
ftr-474	1093	12	to	to	PART
ftr-474	1093	13	be	be	AUX
ftr-474	1093	14	used	use	VERB
ftr-474	1093	15	as	as	ADP
ftr-474	1093	16	a	a	DET
ftr-474	1093	17	personal	personal	ADJ
ftr-474	1093	18	residence	residence	NOUN
ftr-474	1093	19	by	by	ADP
ftr-474	1093	20	the	the	DET
ftr-474	1093	21	holder	holder	NOUN
ftr-474	1093	22	of	of	ADP
ftr-474	1093	23	the	the	DET
ftr-474	1093	24	term	term	NOUN
ftr-474	1093	25	interest	interest	NOUN
ftr-474	1093	26	,	,	PUNCT
ftr-474	1093	27	§	§	NOUN
ftr-474	1093	28	2702(a)(3)(a)(ii	2702(a)(3)(a)(ii	NUM
ftr-474	1093	29	)	)	PUNCT
ftr-474	1093	30	,	,	PUNCT
ftr-474	1093	31	or	or	CCONJ
ftr-474	1093	32	if	if	SCONJ
ftr-474	1093	33	the	the	DET
ftr-474	1093	34	beneficiary	beneficiary	NOUN
ftr-474	1093	35	of	of	ADP
ftr-474	1093	36	the	the	DET
ftr-474	1093	37	initial	initial	ADJ
ftr-474	1093	38	transfer	transfer	NOUN
ftr-474	1093	39	is	be	AUX
ftr-474	1093	40	not	not	PART
ftr-474	1093	41	a	a	DET
ftr-474	1093	42	member	member	NOUN
ftr-474	1093	43	of	of	ADP
ftr-474	1093	44	the	the	DET
ftr-474	1093	45	donor	donor	NOUN
ftr-474	1093	46	's	's	PART
ftr-474	1093	47	family	family	NOUN
ftr-474	1093	48	.	.	PUNCT
ftr-474	1094	1	irc	irc	PROPN
ftr-474	1094	2	§	§	PROPN
ftr-474	1094	3	2702(a)(1	2702(a)(1	NUM
ftr-474	1094	4	)	)	PUNCT
ftr-474	1094	5	.	.	PUNCT
ftr-474	1095	1	180	180	NUM
ftr-474	1095	2	.	.	PUNCT
ftr-474	1096	1	the	the	DET
ftr-474	1096	2	literature	literature	NOUN
ftr-474	1096	3	on	on	ADP
ftr-474	1096	4	integration	integration	NOUN
ftr-474	1096	5	is	be	AUX
ftr-474	1096	6	extensive	extensive	ADJ
ftr-474	1096	7	.	.	PUNCT
ftr-474	1097	1	see	see	VERB
ftr-474	1097	2	house	house	NOUN
ftr-474	1097	3	comm	comm	NOUN
ftr-474	1097	4	.	.	PUNCT
ftr-474	1098	1	on	on	ADP
ftr-474	1098	2	ways	way	NOUN
ftr-474	1098	3	and	and	CCONJ
ftr-474	1098	4	means	mean	NOUN
ftr-474	1098	5	and	and	CCONJ
ftr-474	1098	6	senate	senate	PROPN
ftr-474	1098	7	comm	comm	NOUN
ftr-474	1098	8	.	.	PUNCT
ftr-474	1099	1	on	on	ADP
ftr-474	1099	2	finance	finance	NOUN
ftr-474	1099	3	,	,	PUNCT
ftr-474	1099	4	91st	91st	ADJ
ftr-474	1099	5	cong	cong	NOUN
ftr-474	1099	6	.	.	PUNCT
ftr-474	1099	7	,	,	PUNCT
ftr-474	1099	8	1st	1st	ADJ
ftr-474	1099	9	sess	sess	NOUN
ftr-474	1099	10	.	.	PUNCT
ftr-474	1100	1	,	,	PUNCT
ftr-474	1100	2	tax	tax	NOUN
ftr-474	1100	3	reform	reform	NOUN
ftr-474	1100	4	studies	study	NOUN
ftr-474	1100	5	and	and	CCONJ
ftr-474	1100	6	proposals	proposal	NOUN
ftr-474	1100	7	:	:	PUNCT
ftr-474	1100	8	u.s	u.s	PROPN
ftr-474	1100	9	.	.	PROPN
ftr-474	1100	10	treasury	treasury	PROPN
ftr-474	1100	11	department	department	PROPN
ftr-474	1100	12	351	351	NUM
ftr-474	1100	13	-	-	SYM
ftr-474	1100	14	87	87	NUM
ftr-474	1100	15	(	(	PUNCT
ftr-474	1100	16	comm	comm	NOUN
ftr-474	1100	17	.	.	PUNCT
ftr-474	1101	1	print	print	NOUN
ftr-474	1101	2	1969	1969	NUM
ftr-474	1101	3	)	)	PUNCT
ftr-474	1102	1	[	[	X
ftr-474	1102	2	hereinafter	hereinafter	NOUN
ftr-474	1102	3	1969	1969	NUM
ftr-474	1102	4	treasury	treasury	NOUN
ftr-474	1102	5	proposals	proposal	NOUN
ftr-474	1102	6	]	]	PUNCT
ftr-474	1102	7	;	;	PUNCT
ftr-474	1102	8	carl	carl	PROPN
ftr-474	1102	9	s.	s.	PROPN
ftr-474	1102	10	shoup	shoup	PROPN
ftr-474	1102	11	,	,	PUNCT
ftr-474	1102	12	federal	federal	ADJ
ftr-474	1102	13	estate	estate	NOUN
ftr-474	1102	14	and	and	CCONJ
ftr-474	1102	15	gift	gift	NOUN
ftr-474	1102	16	taxes	taxis	NOUN
ftr-474	1102	17	(	(	PUNCT
ftr-474	1102	18	greenwood	greenwood	PROPN
ftr-474	1102	19	press	press	PROPN
ftr-474	1102	20	1980	1980	NUM
ftr-474	1102	21	)	)	PUNCT
ftr-474	1102	22	;	;	PUNCT
ftr-474	1102	23	2	2	NUM
ftr-474	1102	24	dep't	dep't	NOUN
ftr-474	1102	25	of	of	ADP
ftr-474	1102	26	the	the	DET
ftr-474	1102	27	treasury	treasury	NOUN
ftr-474	1102	28	,	,	PUNCT
ftr-474	1102	29	tax	tax	NOUN
ftr-474	1102	30	reform	reform	NOUN
ftr-474	1102	31	for	for	ADP
ftr-474	1102	32	fairness	fairness	NOUN
ftr-474	1102	33	,	,	PUNCT
ftr-474	1102	34	simplicity	simplicity	NOUN
ftr-474	1102	35	and	and	CCONJ
ftr-474	1102	36	economic	economic	ADJ
ftr-474	1102	37	growth	growth	NOUN
ftr-474	1102	38	374	374	NUM
ftr-474	1102	39	-	-	SYM
ftr-474	1102	40	83	83	NUM
ftr-474	1102	41	(	(	PUNCT
ftr-474	1102	42	1984	1984	NUM
ftr-474	1102	43	)	)	PUNCT
ftr-474	1103	1	[	[	X
ftr-474	1103	2	hereinafter	hereinafter	NOUN
ftr-474	1103	3	1984	1984	NUM
ftr-474	1103	4	treasury	treasury	NOUN
ftr-474	1103	5	proposals	proposal	NOUN
ftr-474	1103	6	]	]	PUNCT
ftr-474	1103	7	;	;	PUNCT
ftr-474	1103	8	u.s	u.s	PROPN
ftr-474	1103	9	.	.	PROPN
ftr-474	1103	10	dep't	dep't	NOUN
ftr-474	1103	11	of	of	ADP
ftr-474	1103	12	the	the	DET
ftr-474	1103	13	treasury	treasury	NOUN
ftr-474	1103	14	,	,	PUNCT
ftr-474	1103	15	federal	federal	ADJ
ftr-474	1103	16	estate	estate	NOUN
ftr-474	1103	17	and	and	CCONJ
ftr-474	1103	18	gift	gift	NOUN
ftr-474	1103	19	taxes	taxis	NOUN
ftr-474	1103	20	:	:	PUNCT
ftr-474	1103	21	a	a	DET
ftr-474	1103	22	proposal	proposal	NOUN
ftr-474	1103	23	for	for	ADP
ftr-474	1103	24	integration	integration	NOUN
ftr-474	1103	25	and	and	CCONJ
ftr-474	1103	26	for	for	ADP
ftr-474	1103	27	correlation	correlation	NOUN
ftr-474	1103	28	with	with	ADP
ftr-474	1103	29	the	the	DET
ftr-474	1103	30	income	income	NOUN
ftr-474	1103	31	tax	tax	NOUN
ftr-474	1103	32	(	(	PUNCT
ftr-474	1103	33	1947	1947	NUM
ftr-474	1103	34	)	)	PUNCT
ftr-474	1103	35	;	;	PUNCT
ftr-474	1103	36	american	american	PROPN
ftr-474	1103	37	bar	bar	PROPN
ftr-474	1103	38	association	association	PROPN
ftr-474	1103	39	,	,	PUNCT
ftr-474	1103	40	section	section	NOUN
ftr-474	1103	41	on	on	ADP
ftr-474	1103	42	taxation	taxation	NOUN
ftr-474	1103	43	,	,	PUNCT
ftr-474	1103	44	task	task	NOUN
ftr-474	1103	45	force	force	NOUN
ftr-474	1103	46	on	on	ADP
ftr-474	1103	47	transfer	transfer	NOUN
ftr-474	1103	48	tax	tax	NOUN
ftr-474	1103	49	restructuring	restructuring	NOUN
ftr-474	1103	50	,	,	PUNCT
ftr-474	1103	51	report	report	NOUN
ftr-474	1103	52	on	on	ADP
ftr-474	1103	53	transfer	transfer	NOUN
ftr-474	1103	54	tax	tax	NOUN
ftr-474	1103	55	restructuring	restructuring	NOUN
ftr-474	1103	56	,	,	PUNCT
ftr-474	1103	57	41	41	NUM
ftr-474	1103	58	tax	tax	NOUN
ftr-474	1103	59	law	law	NOUN
ftr-474	1103	60	.	.	PUNCT
ftr-474	1104	1	395	395	NUM
ftr-474	1104	2	(	(	PUNCT
ftr-474	1104	3	1988	1988	NUM
ftr-474	1104	4	)	)	PUNCT
ftr-474	1105	1	[	[	X
ftr-474	1105	2	hereinafter	hereinafter	NOUN
ftr-474	1105	3	aba	aba	PROPN
ftr-474	1105	4	report	report	NOUN
ftr-474	1105	5	]	]	PUNCT
ftr-474	1105	6	;	;	PUNCT
ftr-474	1105	7	a.	a.	PROPN
ftr-474	1105	8	james	james	PROPN
ftr-474	1105	9	casner	casner	PROPN
ftr-474	1105	10	,	,	PUNCT
ftr-474	1105	11	american	american	PROPN
ftr-474	1105	12	law	law	PROPN
ftr-474	1105	13	institute	institute	PROPN
ftr-474	1105	14	,	,	PUNCT
ftr-474	1105	15	federal	federal	ADJ
ftr-474	1105	16	estate	estate	NOUN
ftr-474	1105	17	and	and	CCONJ
ftr-474	1105	18	gift	gift	NOUN
ftr-474	1105	19	taxation	taxation	NOUN
ftr-474	1105	20	(	(	PUNCT
ftr-474	1105	21	1969	1969	NUM
ftr-474	1105	22	)	)	PUNCT
ftr-474	1106	1	[	[	X
ftr-474	1106	2	hereinafter	hereinafter	NOUN
ftr-474	1106	3	all	all	DET
ftr-474	1106	4	proposals	proposal	NOUN
ftr-474	1106	5	]	]	PUNCT
ftr-474	1106	6	;	;	PUNCT
ftr-474	1106	7	a.	a.	PROPN
ftr-474	1106	8	james	james	PROPN
ftr-474	1106	9	casner	casner	PROPN
ftr-474	1106	10	,	,	PUNCT
ftr-474	1106	11	american	american	PROPN
ftr-474	1106	12	law	law	PROPN
ftr-474	1106	13	institute	institute	PROPN
ftr-474	1106	14	federal	federal	PROPN
ftr-474	1106	15	estate	estate	PROPN
ftr-474	1106	16	and	and	CCONJ
ftr-474	1106	17	gift	gift	NOUN
ftr-474	1106	18	tax	tax	NOUN
ftr-474	1106	19	project	project	NOUN
ftr-474	1106	20	,	,	PUNCT
ftr-474	1106	21	22	22	NUM
ftr-474	1106	22	tax	tax	NOUN
ftr-474	1106	23	l.	l.	PROPN
ftr-474	1106	24	rev	rev	PROPN
ftr-474	1106	25	.	.	PROPN
ftr-474	1107	1	515	515	NUM
ftr-474	1107	2	(	(	PUNCT
ftr-474	1107	3	1967	1967	NUM
ftr-474	1107	4	)	)	PUNCT
ftr-474	1107	5	;	;	PUNCT
ftr-474	1108	1	adrian	adrian	PROPN
ftr-474	1108	2	w.	w.	PROPN
ftr-474	1108	3	dewind	dewind	PROPN
ftr-474	1108	4	,	,	PUNCT
ftr-474	1108	5	the	the	DET
ftr-474	1108	6	approaching	approach	VERB
ftr-474	1108	7	crisis	crisis	NOUN
ftr-474	1108	8	in	in	ADP
ftr-474	1108	9	federal	federal	ADJ
ftr-474	1108	10	estate	estate	NOUN
ftr-474	1108	11	and	and	CCONJ
ftr-474	1108	12	gift	gift	NOUN
ftr-474	1108	13	taxation	taxation	NOUN
ftr-474	1108	14	,	,	PUNCT
ftr-474	1108	15	38	38	NUM
ftr-474	1108	16	cal	cal	NOUN
ftr-474	1108	17	.	.	PUNCT
ftr-474	1109	1	l.	l.	PROPN
ftr-474	1109	2	rev	rev	PROPN
ftr-474	1109	3	.	.	PROPN
ftr-474	1109	4	79	79	NUM
ftr-474	1109	5	(	(	PUNCT
ftr-474	1109	6	1950	1950	NUM
ftr-474	1109	7	)	)	PUNCT
ftr-474	1109	8	;	;	PUNCT
ftr-474	1109	9	joseph	joseph	PROPN
ftr-474	1109	10	m.	m.	PROPN
ftr-474	1109	11	dodge	dodge	PROPN
ftr-474	1109	12	,	,	PUNCT
ftr-474	1109	13	redoing	redo	VERB
ftr-474	1109	14	the	the	DET
ftr-474	1109	15	estate	estate	NOUN
ftr-474	1109	16	and	and	CCONJ
ftr-474	1109	17	gift	gift	NOUN
ftr-474	1109	18	taxes	taxis	NOUN
ftr-474	1109	19	along	along	ADP
ftr-474	1109	20	easy	easy	ADJ
ftr-474	1109	21	-	-	PUNCT
ftr-474	1109	22	to	to	ADP
ftr-474	1109	23	-	-	PUNCT
ftr-474	1109	24	value	value	NOUN
ftr-474	1109	25	lines	line	NOUN
ftr-474	1109	26	,	,	PUNCT
ftr-474	1109	27	43	43	NUM
ftr-474	1109	28	tax	tax	NOUN
ftr-474	1109	29	l.	l.	PROPN
ftr-474	1109	30	rev	rev	PROPN
ftr-474	1109	31	.	.	PROPN
ftr-474	1109	32	241	241	NUM
ftr-474	1109	33	(	(	PUNCT
ftr-474	1109	34	1988	1988	NUM
ftr-474	1109	35	)	)	PUNCT
ftr-474	1109	36	;	;	PUNCT
ftr-474	1109	37	john	john	PROPN
ftr-474	1109	38	t.	t.	PROPN
ftr-474	1109	39	gaubatz	gaubatz	NOUN
ftr-474	1109	40	,	,	PUNCT
ftr-474	1109	41	the	the	DET
ftr-474	1109	42	unfinished	unfinished	ADJ
ftr-474	1109	43	task	task	NOUN
ftr-474	1109	44	of	of	ADP
ftr-474	1109	45	estate	estate	NOUN
ftr-474	1109	46	and	and	CCONJ
ftr-474	1109	47	gift	gift	NOUN
ftr-474	1109	48	tax	tax	NOUN
ftr-474	1109	49	reform	reform	NOUN
ftr-474	1109	50	,	,	PUNCT
ftr-474	1109	51	63	63	NUM
ftr-474	1109	52	iowa	iowa	PROPN
ftr-474	1109	53	l.	l.	PROPN
ftr-474	1109	54	rev	rev	PROPN
ftr-474	1109	55	.	.	PROPN
ftr-474	1109	56	85	85	NUM
ftr-474	1109	57	(	(	PUNCT
ftr-474	1109	58	1977	1977	NUM
ftr-474	1109	59	)	)	PUNCT
ftr-474	1109	60	;	;	PUNCT
ftr-474	1109	61	erwin	erwin	PROPN
ftr-474	1109	62	n.	n.	PROPN
ftr-474	1109	63	griswold	griswold	PROPN
ftr-474	1109	64	,	,	PUNCT
ftr-474	1109	65	a	a	DET
ftr-474	1109	66	plan	plan	NOUN
ftr-474	1109	67	for	for	ADP
ftr-474	1109	68	the	the	DET
ftr-474	1109	69	coordination	coordination	NOUN
ftr-474	1109	70	of	of	ADP
ftr-474	1109	71	the	the	DET
ftr-474	1109	72	income	income	NOUN
ftr-474	1109	73	,	,	PUNCT
ftr-474	1109	74	estate	estate	NOUN
ftr-474	1109	75	and	and	CCONJ
ftr-474	1109	76	gift	gift	NOUN
ftr-474	1109	77	tax	tax	NOUN
ftr-474	1109	78	provisions	provision	NOUN
ftr-474	1109	79	with	with	ADP
ftr-474	1109	80	respect	respect	NOUN
ftr-474	1109	81	to	to	ADP
ftr-474	1109	82	trusts	trust	NOUN
ftr-474	1109	83	and	and	CCONJ
ftr-474	1109	84	other	other	ADJ
ftr-474	1109	85	transfers	transfer	NOUN
ftr-474	1109	86	,	,	PUNCT
ftr-474	1109	87	56	56	NUM
ftr-474	1109	88	harv	harv	NOUN
ftr-474	1109	89	.	.	PUNCT
ftr-474	1110	1	l.	l.	PROPN
ftr-474	1110	2	rev	rev	PROPN
ftr-474	1110	3	.	.	PROPN
ftr-474	1110	4	337	337	NUM
ftr-474	1110	5	(	(	PUNCT
ftr-474	1110	6	1942	1942	NUM
ftr-474	1110	7	)	)	PUNCT
ftr-474	1110	8	;	;	PUNCT
ftr-474	1110	9	harry	harry	PROPN
ftr-474	1110	10	l.	l.	PROPN
ftr-474	1110	11	gutman	gutman	PROPN
ftr-474	1110	12	,	,	PUNCT
ftr-474	1110	13	a	a	DET
ftr-474	1110	14	comment	comment	NOUN
ftr-474	1110	15	on	on	ADP
ftr-474	1110	16	the	the	DET
ftr-474	1110	17	aba	aba	PROPN
ftr-474	1110	18	tax	tax	NOUN
ftr-474	1110	19	section	section	NOUN
ftr-474	1110	20	task	task	PROPN
ftr-474	1110	21	force	force	PROPN
ftr-474	1110	22	report	report	NOUN
ftr-474	1110	23	on	on	ADP
ftr-474	1110	24	transfer	transfer	NOUN
ftr-474	1110	25	tax	tax	NOUN
ftr-474	1110	26	restructuring	restructuring	NOUN
ftr-474	1110	27	,	,	PUNCT
ftr-474	1110	28	41	41	NUM
ftr-474	1110	29	tax	tax	NOUN
ftr-474	1110	30	law	law	NOUN
ftr-474	1110	31	.	.	PUNCT
ftr-474	1111	1	653	653	NUM
ftr-474	1111	2	(	(	PUNCT
ftr-474	1111	3	1988	1988	NUM
ftr-474	1111	4	)	)	PUNCT
ftr-474	1112	1	[	[	X
ftr-474	1112	2	hereinafter	hereinafter	NOUN
ftr-474	1112	3	gutman	gutman	NOUN
ftr-474	1112	4	,	,	PUNCT
ftr-474	1112	5	comment	comment	NOUN
ftr-474	1112	6	]	]	PUNCT
ftr-474	1112	7	;	;	PUNCT
ftr-474	1112	8	harry	harry	PROPN
ftr-474	1112	9	l.	l.	PROPN
ftr-474	1112	10	gutman	gutman	PROPN
ftr-474	1112	11	,	,	PUNCT
ftr-474	1112	12	reforming	reform	VERB
ftr-474	1112	13	federal	federal	ADJ
ftr-474	1112	14	wealth	wealth	NOUN
ftr-474	1112	15	transfer	transfer	NOUN
ftr-474	1112	16	taxes	taxis	NOUN
ftr-474	1112	17	after	after	ADP
ftr-474	1112	18	[	[	X
ftr-474	1112	19	vol	vol	VERB
ftr-474	1112	20	2:3	2:3	NUM
ftr-474	1112	21	rethimking	rethimking	NOUN
ftr-474	1112	22	section	section	NOUN
ftr-474	1112	23	2702	2702	NUM
ftr-474	1112	24	technical	technical	ADJ
ftr-474	1112	25	details	detail	NOUN
ftr-474	1112	26	,	,	PUNCT
ftr-474	1112	27	generally	generally	ADV
ftr-474	1112	28	agree	agree	VERB
ftr-474	1112	29	that	that	SCONJ
ftr-474	1112	30	economically	economically	ADV
ftr-474	1112	31	equivalent	equivalent	ADJ
ftr-474	1112	32	wealth	wealth	NOUN
ftr-474	1112	33	transfers	transfer	NOUN
ftr-474	1112	34	should	should	AUX
ftr-474	1112	35	be	be	AUX
ftr-474	1112	36	taxed	tax	VERB
ftr-474	1112	37	similarly	similarly	ADV
ftr-474	1112	38	.	.	PUNCT
ftr-474	1113	1	in	in	ADP
ftr-474	1113	2	an	an	DET
ftr-474	1113	3	integrated	integrated	ADJ
ftr-474	1113	4	system	system	NOUN
ftr-474	1113	5	,	,	PUNCT
ftr-474	1113	6	the	the	DET
ftr-474	1113	7	transfer	transfer	NOUN
ftr-474	1113	8	tax	tax	NOUN
ftr-474	1113	9	consequences	consequence	NOUN
ftr-474	1113	10	of	of	ADP
ftr-474	1113	11	a	a	DET
ftr-474	1113	12	split	split	ADJ
ftr-474	1113	13	-	-	PUNCT
ftr-474	1113	14	interest	interest	NOUN
ftr-474	1113	15	transfer	transfer	NOUN
ftr-474	1113	16	should	should	AUX
ftr-474	1113	17	be	be	AUX
ftr-474	1113	18	essentially	essentially	ADV
ftr-474	1113	19	the	the	DET
ftr-474	1113	20	same	same	ADJ
ftr-474	1113	21	as	as	ADP
ftr-474	1113	22	those	those	PRON
ftr-474	1113	23	of	of	ADP
ftr-474	1113	24	an	an	DET
ftr-474	1113	25	outright	outright	ADJ
ftr-474	1113	26	transfer	transfer	NOUN
ftr-474	1113	27	of	of	ADP
ftr-474	1113	28	similar	similar	ADJ
ftr-474	1113	29	property	property	NOUN
ftr-474	1113	30	during	during	ADP
ftr-474	1113	31	life	life	NOUN
ftr-474	1113	32	or	or	CCONJ
ftr-474	1113	33	at	at	ADP
ftr-474	1113	34	death	death	NOUN
ftr-474	1113	35	.	.	PUNCT
ftr-474	1114	1	if	if	SCONJ
ftr-474	1114	2	the	the	DET
ftr-474	1114	3	after	after	ADP
ftr-474	1114	4	-	-	PUNCT
ftr-474	1114	5	tax	tax	NOUN
ftr-474	1114	6	value	value	NOUN
ftr-474	1114	7	of	of	ADP
ftr-474	1114	8	a	a	DET
ftr-474	1114	9	split	split	ADJ
ftr-474	1114	10	-	-	PUNCT
ftr-474	1114	11	interest	interest	NOUN
ftr-474	1114	12	transfer	transfer	NOUN
ftr-474	1114	13	were	be	AUX
ftr-474	1114	14	economically	economically	ADV
ftr-474	1114	15	equivalent	equivalent	ADJ
ftr-474	1114	16	to	to	ADP
ftr-474	1114	17	that	that	PRON
ftr-474	1114	18	of	of	ADP
ftr-474	1114	19	an	an	DET
ftr-474	1114	20	outright	outright	ADJ
ftr-474	1114	21	transfer	transfer	NOUN
ftr-474	1114	22	of	of	ADP
ftr-474	1114	23	the	the	DET
ftr-474	1114	24	same	same	ADJ
ftr-474	1114	25	underlying	underlying	ADJ
ftr-474	1114	26	property	property	NOUN
ftr-474	1114	27	,	,	PUNCT
ftr-474	1114	28	the	the	DET
ftr-474	1114	29	transfer	transfer	NOUN
ftr-474	1114	30	tax	tax	NOUN
ftr-474	1114	31	incentives	incentive	NOUN
ftr-474	1114	32	to	to	PART
ftr-474	1114	33	carve	carve	VERB
ftr-474	1114	34	beneficial	beneficial	ADJ
ftr-474	1114	35	ownership	ownership	NOUN
ftr-474	1114	36	of	of	ADP
ftr-474	1114	37	property	property	NOUN
ftr-474	1114	38	into	into	ADP
ftr-474	1114	39	separate	separate	ADJ
ftr-474	1114	40	interests	interest	NOUN
ftr-474	1114	41	would	would	AUX
ftr-474	1114	42	disappear	disappear	VERB
ftr-474	1114	43	.	.	PUNCT
ftr-474	1115	1	to	to	ADP
ftr-474	1115	2	the	the	DET
ftr-474	1115	3	extent	extent	NOUN
ftr-474	1115	4	that	that	SCONJ
ftr-474	1115	5	integration	integration	NOUN
ftr-474	1115	6	would	would	AUX
ftr-474	1115	7	minimize	minimize	VERB
ftr-474	1115	8	disparities	disparity	NOUN
ftr-474	1115	9	between	between	ADP
ftr-474	1115	10	split	split	NOUN
ftr-474	1115	11	-	-	PUNCT
ftr-474	1115	12	interest	interest	NOUN
ftr-474	1115	13	transfers	transfer	NOUN
ftr-474	1115	14	and	and	CCONJ
ftr-474	1115	15	outright	outright	ADJ
ftr-474	1115	16	transfers	transfer	NOUN
ftr-474	1115	17	,	,	PUNCT
ftr-474	1115	18	it	it	PRON
ftr-474	1115	19	represents	represent	VERB
ftr-474	1115	20	an	an	DET
ftr-474	1115	21	attractive	attractive	ADJ
ftr-474	1115	22	alternative	alternative	NOUN
ftr-474	1115	23	to	to	ADP
ftr-474	1115	24	section	section	NOUN
ftr-474	1115	25	2702	2702	NUM
ftr-474	1115	26	.	.	PUNCT
ftr-474	1116	1	as	as	ADP
ftr-474	1116	2	a	a	DET
ftr-474	1116	3	first	first	ADJ
ftr-474	1116	4	step	step	NOUN
ftr-474	1116	5	toward	toward	ADP
ftr-474	1116	6	integrating	integrate	VERB
ftr-474	1116	7	the	the	DET
ftr-474	1116	8	gift	gift	NOUN
ftr-474	1116	9	and	and	CCONJ
ftr-474	1116	10	estate	estate	NOUN
ftr-474	1116	11	taxes	taxis	NOUN
ftr-474	1116	12	,	,	PUNCT
ftr-474	1116	13	the	the	DET
ftr-474	1116	14	disparity	disparity	NOUN
ftr-474	1116	15	between	between	ADP
ftr-474	1116	16	the	the	DET
ftr-474	1116	17	tax	tax	NOUN
ftr-474	1116	18	-	-	PUNCT
ftr-474	1116	19	exclusive	exclusive	ADJ
ftr-474	1116	20	gift	gift	NOUN
ftr-474	1116	21	tax	tax	NOUN
ftr-474	1116	22	base	base	NOUN
ftr-474	1116	23	and	and	CCONJ
ftr-474	1116	24	the	the	DET
ftr-474	1116	25	tax	tax	NOUN
ftr-474	1116	26	-	-	PUNCT
ftr-474	1116	27	inclusive	inclusive	ADJ
ftr-474	1116	28	estate	estate	NOUN
ftr-474	1116	29	tax	tax	NOUN
ftr-474	1116	30	base	base	NOUN
ftr-474	1116	31	should	should	AUX
ftr-474	1116	32	be	be	AUX
ftr-474	1116	33	eliminated	eliminate	VERB
ftr-474	1116	34	.	.	PUNCT
ftr-474	1117	1	systematically	systematically	ADV
ftr-474	1117	2	excluding	exclude	VERB
ftr-474	1117	3	gift	gift	NOUN
ftr-474	1117	4	tax	tax	NOUN
ftr-474	1117	5	from	from	ADP
ftr-474	1117	6	the	the	DET
ftr-474	1117	7	gift	gift	NOUN
ftr-474	1117	8	tax	tax	NOUN
ftr-474	1117	9	base	base	NOUN
ftr-474	1117	10	while	while	SCONJ
ftr-474	1117	11	including	include	VERB
ftr-474	1117	12	estate	estate	NOUN
ftr-474	1117	13	tax	tax	NOUN
ftr-474	1117	14	in	in	ADP
ftr-474	1117	15	the	the	DET
ftr-474	1117	16	estate	estate	NOUN
ftr-474	1117	17	tax	tax	NOUN
ftr-474	1117	18	base	base	NOUN
ftr-474	1117	19	in	in	ADP
ftr-474	1117	20	effect	effect	NOUN
ftr-474	1117	21	produces	produce	VERB
ftr-474	1117	22	gift	gift	NOUN
ftr-474	1117	23	tax	tax	NOUN
ftr-474	1117	24	rates	rate	NOUN
ftr-474	1117	25	that	that	PRON
ftr-474	1117	26	are	be	AUX
ftr-474	1117	27	lower	low	ADJ
ftr-474	1117	28	than	than	ADP
ftr-474	1117	29	the	the	DET
ftr-474	1117	30	estate	estate	NOUN
ftr-474	1117	31	tax	tax	NOUN
ftr-474	1117	32	rates	rate	NOUN
ftr-474	1117	33	,	,	PUNCT
ftr-474	1117	34	notwithstanding	notwithstanding	ADP
ftr-474	1117	35	the	the	DET
ftr-474	1117	36	unified	unified	ADJ
ftr-474	1117	37	rate	rate	NOUN
ftr-474	1117	38	schedule	schedule	NOUN
ftr-474	1117	39	.	.	PUNCT
ftr-474	1117	40	'	'	PUNCT
ftr-474	1118	1	the	the	DET
ftr-474	1118	2	difference	difference	NOUN
ftr-474	1118	3	in	in	ADP
ftr-474	1118	4	effective	effective	ADJ
ftr-474	1118	5	rates	rate	NOUN
ftr-474	1118	6	generally	generally	ADV
ftr-474	1118	7	provides	provide	VERB
ftr-474	1118	8	an	an	DET
ftr-474	1118	9	unwarranted	unwarranted	ADJ
ftr-474	1118	10	incentive	incentive	NOUN
ftr-474	1118	11	to	to	PART
ftr-474	1118	12	structure	structure	NOUN
ftr-474	1118	13	transfers	transfer	NOUN
ftr-474	1118	14	in	in	ADP
ftr-474	1118	15	a	a	DET
ftr-474	1118	16	manner	manner	NOUN
ftr-474	1118	17	that	that	PRON
ftr-474	1118	18	attracts	attract	VERB
ftr-474	1118	19	a	a	DET
ftr-474	1118	20	gift	gift	NOUN
ftr-474	1118	21	tax	tax	NOUN
ftr-474	1118	22	rather	rather	ADV
ftr-474	1118	23	than	than	ADP
ftr-474	1118	24	an	an	DET
ftr-474	1118	25	estate	estate	NOUN
ftr-474	1118	26	tax	tax	NOUN
ftr-474	1118	27	.	.	PUNCT
ftr-474	1119	1	82	82	NUM
ftr-474	1119	2	in	in	ADP
ftr-474	1119	3	the	the	DET
ftr-474	1119	4	case	case	NOUN
ftr-474	1119	5	of	of	ADP
ftr-474	1119	6	a	a	DET
ftr-474	1119	7	split	split	ADJ
ftr-474	1119	8	-	-	PUNCT
ftr-474	1119	9	interest	interest	NOUN
ftr-474	1119	10	transfer	transfer	NOUN
ftr-474	1119	11	,	,	PUNCT
ftr-474	1119	12	even	even	ADV
ftr-474	1119	13	erta	erta	PROPN
ftr-474	1119	14	,	,	PUNCT
ftr-474	1119	15	69	69	NUM
ftr-474	1119	16	va	va	NOUN
ftr-474	1119	17	.	.	PUNCT
ftr-474	1120	1	l.	l.	PROPN
ftr-474	1120	2	rev	rev	PROPN
ftr-474	1120	3	.	.	PROPN
ftr-474	1120	4	1183	1183	NUM
ftr-474	1120	5	(	(	PUNCT
ftr-474	1120	6	1983	1983	NUM
ftr-474	1120	7	)	)	PUNCT
ftr-474	1121	1	[	[	X
ftr-474	1121	2	hereinafter	hereinafter	NOUN
ftr-474	1121	3	gutman	gutman	NOUN
ftr-474	1121	4	,	,	PUNCT
ftr-474	1121	5	transfer	transfer	VERB
ftr-474	1121	6	tax	tax	NOUN
ftr-474	1121	7	reform	reform	NOUN
ftr-474	1121	8	]	]	PUNCT
ftr-474	1121	9	.	.	PUNCT
ftr-474	1122	1	jerome	jerome	PROPN
ftr-474	1122	2	kurtz	kurtz	PROPN
ftr-474	1122	3	&	&	CCONJ
ftr-474	1122	4	stanley	stanley	PROPN
ftr-474	1122	5	s.	s.	PROPN
ftr-474	1122	6	surrey	surrey	PROPN
ftr-474	1122	7	,	,	PUNCT
ftr-474	1122	8	reform	reform	NOUN
ftr-474	1122	9	of	of	ADP
ftr-474	1122	10	death	death	NOUN
ftr-474	1122	11	and	and	CCONJ
ftr-474	1122	12	gift	gift	NOUN
ftr-474	1122	13	taxes	taxis	NOUN
ftr-474	1122	14	:	:	PUNCT
ftr-474	1122	15	the	the	DET
ftr-474	1122	16	1969	1969	NUM
ftr-474	1122	17	treasury	treasury	NOUN
ftr-474	1122	18	proposals	proposal	NOUN
ftr-474	1122	19	,	,	PUNCT
ftr-474	1122	20	the	the	DET
ftr-474	1122	21	criticisms	criticism	NOUN
ftr-474	1122	22	,	,	PUNCT
ftr-474	1122	23	and	and	CCONJ
ftr-474	1122	24	a	a	DET
ftr-474	1122	25	rebuttal	rebuttal	NOUN
ftr-474	1122	26	,	,	PUNCT
ftr-474	1122	27	70	70	NUM
ftr-474	1122	28	colum	colum	NOUN
ftr-474	1122	29	.	.	PUNCT
ftr-474	1123	1	l.	l.	PROPN
ftr-474	1123	2	rev	rev	PROPN
ftr-474	1123	3	.	.	PROPN
ftr-474	1123	4	1365	1365	NUM
ftr-474	1123	5	(	(	PUNCT
ftr-474	1123	6	1970	1970	NUM
ftr-474	1123	7	)	)	PUNCT
ftr-474	1123	8	;	;	PUNCT
ftr-474	1123	9	stanley	stanley	PROPN
ftr-474	1123	10	s.	s.	PROPN
ftr-474	1123	11	surrey	surrey	PROPN
ftr-474	1123	12	.	.	PUNCT
ftr-474	1124	1	an	an	DET
ftr-474	1124	2	introduction	introduction	NOUN
ftr-474	1124	3	to	to	ADP
ftr-474	1124	4	revision	revision	NOUN
ftr-474	1124	5	of	of	ADP
ftr-474	1124	6	the	the	DET
ftr-474	1124	7	federal	federal	ADJ
ftr-474	1124	8	estate	estate	NOUN
ftr-474	1124	9	and	and	CCONJ
ftr-474	1124	10	gift	gift	NOUN
ftr-474	1124	11	taxes	taxis	NOUN
ftr-474	1124	12	,	,	PUNCT
ftr-474	1124	13	38	38	NUM
ftr-474	1124	14	cal	cal	NOUN
ftr-474	1124	15	.	.	PUNCT
ftr-474	1125	1	l.	l.	PROPN
ftr-474	1125	2	rev	rev	PROPN
ftr-474	1125	3	.	.	PROPN
ftr-474	1125	4	1	1	NUM
ftr-474	1125	5	t	t	NOUN
ftr-474	1125	6	1950	1950	NUM
ftr-474	1125	7	)	)	PUNCT
ftr-474	1125	8	.	.	PUNCT
ftr-474	1126	1	181	181	NUM
ftr-474	1126	2	.	.	PUNCT
ftr-474	1127	1	for	for	ADP
ftr-474	1127	2	example	example	NOUN
ftr-474	1127	3	,	,	PUNCT
ftr-474	1127	4	with	with	ADP
ftr-474	1127	5	a	a	DET
ftr-474	1127	6	flat	flat	ADJ
ftr-474	1127	7	25	25	NUM
ftr-474	1127	8	%	%	NOUN
ftr-474	1127	9	transfer	transfer	NOUN
ftr-474	1127	10	tax	tax	NOUN
ftr-474	1127	11	rate	rate	NOUN
ftr-474	1127	12	,	,	PUNCT
ftr-474	1127	13	both	both	PRON
ftr-474	1127	14	a	a	DET
ftr-474	1127	15	taxable	taxable	ADJ
ftr-474	1127	16	gift	gift	NOUN
ftr-474	1127	17	of	of	ADP
ftr-474	1127	18	sio	sio	PROPN
ftr-474	1127	19	and	and	CCONJ
ftr-474	1127	20	a	a	DET
ftr-474	1127	21	taxable	taxable	ADJ
ftr-474	1127	22	estate	estate	NOUN
ftr-474	1127	23	of	of	ADP
ftr-474	1127	24	$	$	SYM
ftr-474	1127	25	100	100	NUM
ftr-474	1127	26	trigger	trigger	NOUN
ftr-474	1127	27	a	a	DET
ftr-474	1127	28	$	$	SYM
ftr-474	1127	29	25	25	NUM
ftr-474	1127	30	transfer	transfer	NOUN
ftr-474	1127	31	tax	tax	NOUN
ftr-474	1127	32	.	.	PUNCT
ftr-474	1128	1	however	however	ADV
ftr-474	1128	2	,	,	PUNCT
ftr-474	1128	3	since	since	SCONJ
ftr-474	1128	4	the	the	DET
ftr-474	1128	5	amount	amount	NOUN
ftr-474	1128	6	used	use	VERB
ftr-474	1128	7	to	to	PART
ftr-474	1128	8	pay	pay	VERB
ftr-474	1128	9	the	the	DET
ftr-474	1128	10	gift	gift	NOUN
ftr-474	1128	11	tax	tax	NOUN
ftr-474	1128	12	is	be	AUX
ftr-474	1128	13	not	not	PART
ftr-474	1128	14	itself	itself	PRON
ftr-474	1128	15	taxed	tax	VERB
ftr-474	1128	16	,	,	PUNCT
ftr-474	1128	17	the	the	DET
ftr-474	1128	18	lifetime	lifetime	NOUN
ftr-474	1128	19	donor	donor	NOUN
ftr-474	1128	20	transfers	transfer	NOUN
ftr-474	1128	21	an	an	DET
ftr-474	1128	22	after	after	ADP
ftr-474	1128	23	-	-	PUNCT
ftr-474	1128	24	tax	tax	NOUN
ftr-474	1128	25	benefit	benefit	NOUN
ftr-474	1128	26	of	of	ADP
ftr-474	1128	27	sico	sico	NOUN
ftr-474	1128	28	at	at	ADP
ftr-474	1128	29	a	a	DET
ftr-474	1128	30	total	total	ADJ
ftr-474	1128	31	cost	cost	NOUN
ftr-474	1128	32	of	of	ADP
ftr-474	1128	33	$	$	SYM
ftr-474	1128	34	125	125	NUM
ftr-474	1128	35	,	,	PUNCT
ftr-474	1128	36	while	while	SCONJ
ftr-474	1128	37	the	the	DET
ftr-474	1128	38	decedent	decedent	NOUN
ftr-474	1128	39	transfers	transfer	VERB
ftr-474	1128	40	an	an	DET
ftr-474	1128	41	after	after	ADP
ftr-474	1128	42	-	-	PUNCT
ftr-474	1128	43	tax	tax	NOUN
ftr-474	1128	44	benefit	benefit	NOUN
ftr-474	1128	45	of	of	ADP
ftr-474	1128	46	s75	s75	NOUN
ftr-474	1128	47	at	at	ADP
ftr-474	1128	48	a	a	DET
ftr-474	1128	49	total	total	ADJ
ftr-474	1128	50	cost	cost	NOUN
ftr-474	1128	51	of	of	ADP
ftr-474	1128	52	s100	s100	PROPN
ftr-474	1128	53	.	.	PUNCT
ftr-474	1129	1	in	in	ADP
ftr-474	1129	2	tax	tax	NOUN
ftr-474	1129	3	-	-	PUNCT
ftr-474	1129	4	inclusive	inclusive	ADJ
ftr-474	1129	5	terms	term	NOUN
ftr-474	1129	6	,	,	PUNCT
ftr-474	1129	7	the	the	DET
ftr-474	1129	8	effective	effective	ADJ
ftr-474	1129	9	gift	gift	NOUN
ftr-474	1129	10	tax	tax	NOUN
ftr-474	1129	11	rate	rate	NOUN
ftr-474	1129	12	is	be	AUX
ftr-474	1129	13	20	20	NUM
ftr-474	1129	14	%	%	NOUN
ftr-474	1129	15	(	(	PUNCT
ftr-474	1129	16	25/125	25/125	NUM
ftr-474	1129	17	)	)	PUNCT
ftr-474	1129	18	,	,	PUNCT
ftr-474	1129	19	while	while	SCONJ
ftr-474	1129	20	the	the	DET
ftr-474	1129	21	effective	effective	ADJ
ftr-474	1129	22	estate	estate	NOUN
ftr-474	1129	23	tax	tax	NOUN
ftr-474	1129	24	rate	rate	NOUN
ftr-474	1129	25	is	be	AUX
ftr-474	1129	26	25	25	NUM
ftr-474	1129	27	%	%	NOUN
ftr-474	1129	28	(	(	PUNCT
ftr-474	1129	29	25/100	25/100	NUM
ftr-474	1129	30	)	)	PUNCT
ftr-474	1129	31	.	.	PUNCT
ftr-474	1130	1	more	more	ADV
ftr-474	1130	2	generally	generally	ADV
ftr-474	1130	3	,	,	PUNCT
ftr-474	1130	4	a	a	DET
ftr-474	1130	5	tax	tax	NOUN
ftr-474	1130	6	-	-	PUNCT
ftr-474	1130	7	exclusive	exclusive	ADJ
ftr-474	1130	8	rate	rate	NOUN
ftr-474	1130	9	r	r	NOUN
ftr-474	1130	10	,	,	PUNCT
ftr-474	1130	11	can	can	AUX
ftr-474	1130	12	be	be	AUX
ftr-474	1130	13	expressed	express	VERB
ftr-474	1130	14	as	as	ADP
ftr-474	1130	15	an	an	DET
ftr-474	1130	16	equivalent	equivalent	ADJ
ftr-474	1130	17	tax	tax	NOUN
ftr-474	1130	18	-	-	PUNCT
ftr-474	1130	19	inclusive	inclusive	ADJ
ftr-474	1130	20	rate	rate	NOUN
ftr-474	1130	21	r	r	NOUN
ftr-474	1130	22	,	,	PUNCT
ftr-474	1130	23	,	,	PUNCT
ftr-474	1130	24	under	under	ADP
ftr-474	1130	25	a	a	DET
ftr-474	1130	26	simple	simple	ADJ
ftr-474	1130	27	algebraic	algebraic	ADJ
ftr-474	1130	28	formula	formula	NOUN
ftr-474	1130	29	:	:	PUNCT
ftr-474	1130	30	r	r	NOUN
ftr-474	1130	31	,	,	PUNCT
ftr-474	1130	32	,	,	PUNCT
ftr-474	1130	33	=	=	SYM
ftr-474	1130	34	rj	rj	PROPN
ftr-474	1130	35	(	(	PUNCT
ftr-474	1130	36	i	i	NOUN
ftr-474	1130	37	+	+	X
ftr-474	1130	38	r	r	NOUN
ftr-474	1130	39	,	,	PUNCT
ftr-474	1130	40	)	)	PUNCT
ftr-474	1130	41	.	.	PUNCT
ftr-474	1131	1	michael	michael	PROPN
ftr-474	1131	2	j.	j.	PROPN
ftr-474	1131	3	graetz	graetz	PROPN
ftr-474	1131	4	,	,	PUNCT
ftr-474	1131	5	implementing	implement	VERB
ftr-474	1131	6	a	a	DET
ftr-474	1131	7	progressive	progressive	ADJ
ftr-474	1131	8	consumption	consumption	NOUN
ftr-474	1131	9	tax	tax	NOUN
ftr-474	1131	10	,	,	PUNCT
ftr-474	1131	11	92	92	NUM
ftr-474	1131	12	harv	harv	NOUN
ftr-474	1131	13	.	.	PUNCT
ftr-474	1132	1	l.	l.	PROPN
ftr-474	1132	2	rev	rev	PROPN
ftr-474	1132	3	.	.	PROPN
ftr-474	1132	4	1575	1575	NUM
ftr-474	1132	5	,	,	PUNCT
ftr-474	1132	6	1583	1583	NUM
ftr-474	1132	7	n.25	n.25	PROPN
ftr-474	1132	8	(	(	PUNCT
ftr-474	1132	9	1979	1979	NUM
ftr-474	1132	10	)	)	PUNCT
ftr-474	1132	11	.	.	PUNCT
ftr-474	1133	1	182	182	NUM
ftr-474	1133	2	.	.	PUNCT
ftr-474	1134	1	the	the	DET
ftr-474	1134	2	standard	standard	ADJ
ftr-474	1134	3	arguments	argument	NOUN
ftr-474	1134	4	in	in	ADP
ftr-474	1134	5	favor	favor	NOUN
ftr-474	1134	6	of	of	ADP
ftr-474	1134	7	lower	low	ADJ
ftr-474	1134	8	effective	effective	ADJ
ftr-474	1134	9	gift	gift	NOUN
ftr-474	1134	10	tax	tax	NOUN
ftr-474	1134	11	rates	rate	NOUN
ftr-474	1134	12	are	be	AUX
ftr-474	1134	13	not	not	PART
ftr-474	1134	14	persuasive	persuasive	ADJ
ftr-474	1134	15	.	.	PUNCT
ftr-474	1135	1	there	there	PRON
ftr-474	1135	2	is	be	VERB
ftr-474	1135	3	no	no	DET
ftr-474	1135	4	reason	reason	NOUN
ftr-474	1135	5	to	to	PART
ftr-474	1135	6	believe	believe	VERB
ftr-474	1135	7	that	that	SCONJ
ftr-474	1135	8	property	property	NOUN
ftr-474	1135	9	given	give	VERB
ftr-474	1135	10	away	away	ADP
ftr-474	1135	11	during	during	ADP
ftr-474	1135	12	life	life	NOUN
ftr-474	1135	13	is	be	AUX
ftr-474	1135	14	more	more	ADV
ftr-474	1135	15	productive	productive	ADJ
ftr-474	1135	16	than	than	ADP
ftr-474	1135	17	property	property	NOUN
ftr-474	1135	18	transferred	transfer	VERB
ftr-474	1135	19	at	at	ADP
ftr-474	1135	20	death	death	NOUN
ftr-474	1135	21	or	or	CCONJ
ftr-474	1135	22	that	that	SCONJ
ftr-474	1135	23	tax	tax	NOUN
ftr-474	1135	24	incentives	incentive	NOUN
ftr-474	1135	25	favoring	favor	VERB
ftr-474	1135	26	lifetime	lifetime	NOUN
ftr-474	1135	27	transfers	transfer	NOUN
ftr-474	1135	28	enhance	enhance	VERB
ftr-474	1135	29	general	general	ADJ
ftr-474	1135	30	welfare	welfare	NOUN
ftr-474	1135	31	.	.	PUNCT
ftr-474	1136	1	the	the	DET
ftr-474	1136	2	argument	argument	NOUN
ftr-474	1136	3	that	that	SCONJ
ftr-474	1136	4	a	a	DET
ftr-474	1136	5	lower	low	ADJ
ftr-474	1136	6	gift	gift	NOUN
ftr-474	1136	7	tax	tax	NOUN
ftr-474	1136	8	rate	rate	NOUN
ftr-474	1136	9	compensates	compensate	NOUN
ftr-474	1136	10	for	for	ADP
ftr-474	1136	11	the	the	DET
ftr-474	1136	12	donee	donee	NOUN
ftr-474	1136	13	's	's	PART
ftr-474	1136	14	carryover	carryover	NOUN
ftr-474	1136	15	income	income	NOUN
ftr-474	1136	16	tax	tax	NOUN
ftr-474	1136	17	basis	basis	NOUN
ftr-474	1136	18	in	in	ADP
ftr-474	1136	19	the	the	DET
ftr-474	1136	20	property	property	NOUN
ftr-474	1136	21	misses	miss	VERB
ftr-474	1136	22	the	the	DET
ftr-474	1136	23	mark	mark	NOUN
ftr-474	1136	24	because	because	SCONJ
ftr-474	1136	25	the	the	DET
ftr-474	1136	26	burden	burden	NOUN
ftr-474	1136	27	or	or	CCONJ
ftr-474	1136	28	benefit	benefit	NOUN
ftr-474	1136	29	of	of	ADP
ftr-474	1136	30	a	a	DET
ftr-474	1136	31	carryover	carryover	NOUN
ftr-474	1136	32	basis	basis	NOUN
ftr-474	1136	33	depends	depend	VERB
ftr-474	1136	34	on	on	ADP
ftr-474	1136	35	the	the	DET
ftr-474	1136	36	donor	donor	NOUN
ftr-474	1136	37	's	's	PART
ftr-474	1136	38	cost	cost	NOUN
ftr-474	1136	39	basis	basis	NOUN
ftr-474	1136	40	in	in	ADP
ftr-474	1136	41	the	the	DET
ftr-474	1136	42	property	property	NOUN
ftr-474	1136	43	,	,	PUNCT
ftr-474	1136	44	which	which	PRON
ftr-474	1136	45	plays	play	VERB
ftr-474	1136	46	no	no	DET
ftr-474	1136	47	role	role	NOUN
ftr-474	1136	48	in	in	ADP
ftr-474	1136	49	determining	determine	VERB
ftr-474	1136	50	transfer	transfer	NOUN
ftr-474	1136	51	taxes	taxis	NOUN
ftr-474	1136	52	;	;	PUNCT
ftr-474	1136	53	moreover	moreover	ADV
ftr-474	1136	54	,	,	PUNCT
ftr-474	1136	55	this	this	DET
ftr-474	1136	56	argument	argument	NOUN
ftr-474	1136	57	merely	merely	ADV
ftr-474	1136	58	raises	raise	VERB
ftr-474	1136	59	the	the	DET
ftr-474	1136	60	question	question	NOUN
ftr-474	1136	61	of	of	ADP
ftr-474	1136	62	why	why	SCONJ
ftr-474	1136	63	the	the	DET
ftr-474	1136	64	income	income	NOUN
ftr-474	1136	65	tax	tax	NOUN
ftr-474	1136	66	treatment	treatment	NOUN
ftr-474	1136	67	of	of	ADP
ftr-474	1136	68	property	property	NOUN
ftr-474	1136	69	acquired	acquire	VERB
ftr-474	1136	70	by	by	ADP
ftr-474	1136	71	gift	gift	NOUN
ftr-474	1136	72	differs	differ	NOUN
ftr-474	1136	73	so	so	ADV
ftr-474	1136	74	markedly	markedly	ADV
ftr-474	1136	75	from	from	ADP
ftr-474	1136	76	the	the	DET
ftr-474	1136	77	treatment	treatment	NOUN
ftr-474	1136	78	of	of	ADP
ftr-474	1136	79	property	property	NOUN
ftr-474	1136	80	acquired	acquire	VERB
ftr-474	1136	81	from	from	ADP
ftr-474	1136	82	a	a	DET
ftr-474	1136	83	decedent	decedent	NOUN
ftr-474	1136	84	.	.	PUNCT
ftr-474	1137	1	finally	finally	ADV
ftr-474	1137	2	,	,	PUNCT
ftr-474	1137	3	a	a	DET
ftr-474	1137	4	lower	low	ADJ
ftr-474	1137	5	gift	gift	NOUN
ftr-474	1137	6	tax	tax	NOUN
ftr-474	1137	7	rate	rate	NOUN
ftr-474	1137	8	can	can	AUX
ftr-474	1137	9	not	not	PART
ftr-474	1137	10	be	be	AUX
ftr-474	1137	11	justified	justify	VERB
ftr-474	1137	12	as	as	ADP
ftr-474	1137	13	a	a	DET
ftr-474	1137	14	discount	discount	NOUN
ftr-474	1137	15	for	for	ADP
ftr-474	1137	16	early	early	ADJ
ftr-474	1137	17	payment	payment	NOUN
ftr-474	1137	18	of	of	ADP
ftr-474	1137	19	an	an	DET
ftr-474	1137	20	estate	estate	NOUN
ftr-474	1137	21	tax	tax	NOUN
ftr-474	1137	22	,	,	PUNCT
ftr-474	1137	23	since	since	SCONJ
ftr-474	1137	24	in	in	ADP
ftr-474	1137	25	theory	theory	NOUN
ftr-474	1137	26	the	the	DET
ftr-474	1137	27	timing	timing	NOUN
ftr-474	1137	28	of	of	ADP
ftr-474	1137	29	a	a	DET
ftr-474	1137	30	transfer	transfer	NOUN
ftr-474	1137	31	tax	tax	NOUN
ftr-474	1137	32	payment	payment	NOUN
ftr-474	1137	33	does	do	AUX
ftr-474	1137	34	not	not	PART
ftr-474	1137	35	affect	affect	VERB
ftr-474	1137	36	its	its	PRON
ftr-474	1137	37	economic	economic	ADJ
ftr-474	1137	38	cost	cost	NOUN
ftr-474	1137	39	if	if	SCONJ
ftr-474	1137	40	the	the	DET
ftr-474	1137	41	tax	tax	NOUN
ftr-474	1137	42	rate	rate	NOUN
ftr-474	1137	43	and	and	CCONJ
ftr-474	1137	44	base	base	NOUN
ftr-474	1137	45	are	be	AUX
ftr-474	1137	46	constant	constant	ADJ
ftr-474	1137	47	and	and	CCONJ
ftr-474	1137	48	the	the	DET
ftr-474	1137	49	rate	rate	NOUN
ftr-474	1137	50	of	of	ADP
ftr-474	1137	51	return	return	NOUN
ftr-474	1137	52	on	on	ADP
ftr-474	1137	53	all	all	DET
ftr-474	1137	54	investments	investment	NOUN
ftr-474	1137	55	is	be	AUX
ftr-474	1137	56	the	the	DET
ftr-474	1137	57	same	same	ADJ
ftr-474	1137	58	.	.	PUNCT
ftr-474	1138	1	see	see	VERB
ftr-474	1138	2	gutman	gutman	NOUN
ftr-474	1138	3	,	,	PUNCT
ftr-474	1138	4	comment	comment	NOUN
ftr-474	1138	5	,	,	PUNCT
ftr-474	1138	6	supra	supra	PROPN
ftr-474	1138	7	note	note	NOUN
ftr-474	1138	8	180	180	NUM
ftr-474	1138	9	,	,	PUNCT
ftr-474	1138	10	at	at	ADP
ftr-474	1138	11	656	656	NUM
ftr-474	1138	12	-	-	SYM
ftr-474	1138	13	57	57	NUM
ftr-474	1138	14	;	;	PUNCT
ftr-474	1138	15	see	see	VERB
ftr-474	1138	16	also	also	ADV
ftr-474	1138	17	aba	aba	PROPN
ftr-474	1138	18	report	report	NOUN
ftr-474	1138	19	,	,	PUNCT
ftr-474	1138	20	supra	supra	PROPN
ftr-474	1138	21	note	note	VERB
ftr-474	1138	22	180	180	NUM
ftr-474	1138	23	,	,	PUNCT
ftr-474	1138	24	at	at	ADP
ftr-474	1138	25	403	403	NUM
ftr-474	1138	26	-	-	SYM
ftr-474	1138	27	05	05	NUM
ftr-474	1138	28	;	;	PUNCT
ftr-474	1138	29	ronald	ronald	PROPN
ftr-474	1138	30	d.	d.	PROPN
ftr-474	1138	31	aucutt	aucutt	PROPN
ftr-474	1138	32	,	,	PUNCT
ftr-474	1138	33	further	further	ADJ
ftr-474	1138	34	observations	observation	NOUN
ftr-474	1138	35	on	on	ADP
ftr-474	1138	36	transfer	transfer	NOUN
ftr-474	1138	37	tax	tax	NOUN
ftr-474	1138	38	restructuring	restructuring	NOUN
ftr-474	1138	39	:	:	PUNCT
ftr-474	1138	40	a	a	DET
ftr-474	1138	41	practitioner	practitioner	NOUN
ftr-474	1138	42	's	's	PART
ftr-474	1138	43	perspective	perspective	NOUN
ftr-474	1138	44	,	,	PUNCT
ftr-474	1138	45	42	42	NUM
ftr-474	1138	46	tax	tax	NOUN
ftr-474	1138	47	law	law	NOUN
ftr-474	1138	48	.	.	PUNCT
ftr-474	1139	1	343	343	NUM
ftr-474	1139	2	,	,	PUNCT
ftr-474	1139	3	34548	34548	NUM
ftr-474	1139	4	(	(	PUNCT
ftr-474	1139	5	1989	1989	NUM
ftr-474	1139	6	)	)	PUNCT
ftr-474	1139	7	;	;	PUNCT
ftr-474	1139	8	paul	paul	PROPN
ftr-474	1139	9	b.	b.	PROPN
ftr-474	1139	10	stephan	stephan	PROPN
ftr-474	1139	11	iii	iii	PROPN
ftr-474	1139	12	,	,	PUNCT
ftr-474	1139	13	a	a	DET
ftr-474	1139	14	comment	comment	NOUN
ftr-474	1139	15	on	on	ADP
ftr-474	1139	16	transfer	transfer	NOUN
ftr-474	1139	17	tax	tax	NOUN
ftr-474	1139	18	reform	reform	NOUN
ftr-474	1139	19	,	,	PUNCT
ftr-474	1139	20	72	72	NUM
ftr-474	1139	21	va	va	NOUN
ftr-474	1139	22	.	.	PUNCT
ftr-474	1140	1	l.	l.	PROPN
ftr-474	1140	2	rev	rev	PROPN
ftr-474	1140	3	.	.	PROPN
ftr-474	1140	4	1471	1471	NUM
ftr-474	1140	5	,	,	PUNCT
ftr-474	1140	6	1480	1480	NUM
ftr-474	1140	7	-	-	SYM
ftr-474	1140	8	90	90	NUM
ftr-474	1140	9	(	(	PUNCT
ftr-474	1140	10	1986	1986	NUM
ftr-474	1140	11	)	)	PUNCT
ftr-474	1140	12	.	.	PUNCT
ftr-474	1141	1	19941	19941	NUM
ftr-474	1141	2	florida	florida	PROPN
ftr-474	1141	3	tax	tax	NOUN
ftr-474	1141	4	review	review	NOUN
ftr-474	1141	5	if	if	SCONJ
ftr-474	1141	6	the	the	DET
ftr-474	1141	7	string	string	NOUN
ftr-474	1141	8	provisions	provision	NOUN
ftr-474	1141	9	include	include	VERB
ftr-474	1141	10	the	the	DET
ftr-474	1141	11	underlying	underlie	VERB
ftr-474	1141	12	property	property	NOUN
ftr-474	1141	13	in	in	ADP
ftr-474	1141	14	the	the	DET
ftr-474	1141	15	gross	gross	ADJ
ftr-474	1141	16	estate	estate	NOUN
ftr-474	1141	17	,	,	PUNCT
ftr-474	1141	18	the	the	DET
ftr-474	1141	19	gift	gift	NOUN
ftr-474	1141	20	-	-	PUNCT
ftr-474	1141	21	tax	tax	NOUN
ftr-474	1141	22	offset	offset	NOUN
ftr-474	1141	23	under	under	ADP
ftr-474	1141	24	section	section	NOUN
ftr-474	1141	25	2001(b	2001(b	NUM
ftr-474	1141	26	)	)	PUNCT
ftr-474	1141	27	generally	generally	ADV
ftr-474	1141	28	preserves	preserve	VERB
ftr-474	1141	29	the	the	DET
ftr-474	1141	30	benefit	benefit	NOUN
ftr-474	1141	31	of	of	ADP
ftr-474	1141	32	the	the	DET
ftr-474	1141	33	tax	tax	NOUN
ftr-474	1141	34	-	-	PUNCT
ftr-474	1141	35	exclusive	exclusive	ADJ
ftr-474	1141	36	base	base	NOUN
ftr-474	1141	37	with	with	ADP
ftr-474	1141	38	respect	respect	NOUN
ftr-474	1141	39	to	to	ADP
ftr-474	1141	40	the	the	DET
ftr-474	1141	41	amount	amount	NOUN
ftr-474	1141	42	taxed	tax	VERB
ftr-474	1141	43	in	in	ADP
ftr-474	1141	44	the	the	DET
ftr-474	1141	45	initial	initial	ADJ
ftr-474	1141	46	transfer	transfer	NOUN
ftr-474	1141	47	.	.	PUNCT
ftr-474	1142	1	if	if	SCONJ
ftr-474	1142	2	section	section	NOUN
ftr-474	1142	3	2702	2702	PROPN
ftr-474	1142	4	applies	apply	VERB
ftr-474	1142	5	,	,	PUNCT
ftr-474	1142	6	it	it	PRON
ftr-474	1142	7	accentuates	accentuate	VERB
ftr-474	1142	8	the	the	DET
ftr-474	1142	9	same	same	ADJ
ftr-474	1142	10	tax	tax	NOUN
ftr-474	1142	11	benefit	benefit	NOUN
ftr-474	1142	12	to	to	ADP
ftr-474	1142	13	the	the	DET
ftr-474	1142	14	extent	extent	NOUN
ftr-474	1142	15	that	that	SCONJ
ftr-474	1142	16	it	it	PRON
ftr-474	1142	17	increases	increase	VERB
ftr-474	1142	18	the	the	DET
ftr-474	1142	19	amount	amount	NOUN
ftr-474	1142	20	of	of	ADP
ftr-474	1142	21	the	the	DET
ftr-474	1142	22	taxable	taxable	ADJ
ftr-474	1142	23	gift	gift	NOUN
ftr-474	1142	24	in	in	ADP
ftr-474	1142	25	the	the	DET
ftr-474	1142	26	initial	initial	ADJ
ftr-474	1142	27	transfer	transfer	NOUN
ftr-474	1142	28	.	.	PUNCT
ftr-474	1143	1	these	these	DET
ftr-474	1143	2	distortions	distortion	NOUN
ftr-474	1143	3	could	could	AUX
ftr-474	1143	4	be	be	AUX
ftr-474	1143	5	avoided	avoid	VERB
ftr-474	1143	6	by	by	ADP
ftr-474	1143	7	including	include	VERB
ftr-474	1143	8	the	the	DET
ftr-474	1143	9	amount	amount	NOUN
ftr-474	1143	10	of	of	ADP
ftr-474	1143	11	gift	gift	NOUN
ftr-474	1143	12	tax	tax	NOUN
ftr-474	1143	13	in	in	ADP
ftr-474	1143	14	the	the	DET
ftr-474	1143	15	gift	gift	NOUN
ftr-474	1143	16	tax	tax	NOUN
ftr-474	1143	17	base	base	NOUN
ftr-474	1143	18	,	,	PUNCT
ftr-474	1143	19	producing	produce	VERB
ftr-474	1143	20	a	a	DET
ftr-474	1143	21	tax	tax	NOUN
ftr-474	1143	22	-	-	PUNCT
ftr-474	1143	23	inclusive	inclusive	ADJ
ftr-474	1143	24	base	base	NOUN
ftr-474	1143	25	consistent	consistent	ADJ
ftr-474	1143	26	with	with	ADP
ftr-474	1143	27	the	the	DET
ftr-474	1143	28	existing	exist	VERB
ftr-474	1143	29	estate	estate	NOUN
ftr-474	1143	30	tax	tax	NOUN
ftr-474	1143	31	base.183	base.183	PROPN
ftr-474	1143	32	although	although	SCONJ
ftr-474	1143	33	conceptually	conceptually	ADV
ftr-474	1143	34	simple	simple	ADJ
ftr-474	1143	35	,	,	PUNCT
ftr-474	1143	36	increasing	increase	VERB
ftr-474	1143	37	the	the	DET
ftr-474	1143	38	gift	gift	NOUN
ftr-474	1143	39	tax	tax	NOUN
ftr-474	1143	40	base	base	NOUN
ftr-474	1143	41	requires	require	VERB
ftr-474	1143	42	an	an	DET
ftr-474	1143	43	algebraic	algebraic	ADJ
ftr-474	1143	44	solution	solution	NOUN
ftr-474	1143	45	where	where	SCONJ
ftr-474	1143	46	the	the	DET
ftr-474	1143	47	increase	increase	NOUN
ftr-474	1143	48	causes	cause	VERB
ftr-474	1143	49	the	the	DET
ftr-474	1143	50	total	total	ADJ
ftr-474	1143	51	amount	amount	NOUN
ftr-474	1143	52	of	of	ADP
ftr-474	1143	53	the	the	DET
ftr-474	1143	54	gift	gift	NOUN
ftr-474	1143	55	to	to	PART
ftr-474	1143	56	span	span	VERB
ftr-474	1143	57	more	more	ADJ
ftr-474	1143	58	than	than	ADP
ftr-474	1143	59	one	one	NUM
ftr-474	1143	60	rate	rate	NOUN
ftr-474	1143	61	bracket	bracket	NOUN
ftr-474	1143	62	.	.	PUNCT
ftr-474	1143	63	'	'	PUNCT
ftr-474	1144	1	84	84	NUM
ftr-474	1144	2	to	to	PART
ftr-474	1144	3	avoid	avoid	VERB
ftr-474	1144	4	solving	solve	VERB
ftr-474	1144	5	for	for	ADP
ftr-474	1144	6	interdependent	interdependent	ADJ
ftr-474	1144	7	variables	variable	NOUN
ftr-474	1144	8	(	(	PUNCT
ftr-474	1144	9	i.e.	i.e.	X
ftr-474	1144	10	,	,	PUNCT
ftr-474	1144	11	the	the	DET
ftr-474	1144	12	tax	tax	NOUN
ftr-474	1144	13	-	-	PUNCT
ftr-474	1144	14	inclusive	inclusive	ADJ
ftr-474	1144	15	equivalent	equivalent	ADJ
ftr-474	1144	16	amount	amount	NOUN
ftr-474	1144	17	and	and	CCONJ
ftr-474	1144	18	the	the	DET
ftr-474	1144	19	amount	amount	NOUN
ftr-474	1144	20	of	of	ADP
ftr-474	1144	21	gift	gift	NOUN
ftr-474	1144	22	tax	tax	NOUN
ftr-474	1144	23	)	)	PUNCT
ftr-474	1144	24	,	,	PUNCT
ftr-474	1144	25	the	the	DET
ftr-474	1144	26	same	same	ADJ
ftr-474	1144	27	result	result	NOUN
ftr-474	1144	28	could	could	AUX
ftr-474	1144	29	be	be	AUX
ftr-474	1144	30	achieved	achieve	VERB
ftr-474	1144	31	by	by	ADP
ftr-474	1144	32	applying	apply	VERB
ftr-474	1144	33	nominally	nominally	ADV
ftr-474	1144	34	higher	high	ADJ
ftr-474	1144	35	gift	gift	NOUN
ftr-474	1144	36	tax	tax	NOUN
ftr-474	1144	37	rates	rate	NOUN
ftr-474	1144	38	to	to	ADP
ftr-474	1144	39	a	a	DET
ftr-474	1144	40	tax	tax	NOUN
ftr-474	1144	41	-	-	PUNCT
ftr-474	1144	42	exclusive	exclusive	ADJ
ftr-474	1144	43	base	base	NOUN
ftr-474	1144	44	.	.	PUNCT
ftr-474	1145	1	5	5	NUM
ftr-474	1145	2	a	a	DET
ftr-474	1145	3	uniform	uniform	ADJ
ftr-474	1145	4	tax	tax	NOUN
ftr-474	1145	5	-	-	PUNCT
ftr-474	1145	6	inclusive	inclusive	ADJ
ftr-474	1145	7	base	base	NOUN
ftr-474	1145	8	would	would	AUX
ftr-474	1145	9	remove	remove	VERB
ftr-474	1145	10	a	a	DET
ftr-474	1145	11	longstanding	longstanding	ADJ
ftr-474	1145	12	discontinuity	discontinuity	NOUN
ftr-474	1145	13	between	between	ADP
ftr-474	1145	14	the	the	DET
ftr-474	1145	15	gift	gift	NOUN
ftr-474	1145	16	and	and	CCONJ
ftr-474	1145	17	estate	estate	NOUN
ftr-474	1145	18	taxes	taxis	NOUN
ftr-474	1145	19	and	and	CCONJ
ftr-474	1145	20	pave	pave	VERB
ftr-474	1145	21	the	the	DET
ftr-474	1145	22	way	way	NOUN
ftr-474	1145	23	for	for	ADP
ftr-474	1145	24	further	further	ADJ
ftr-474	1145	25	simplification.8	simplification.8	NOUN
ftr-474	1145	26	6	6	NUM
ftr-474	1145	27	even	even	ADV
ftr-474	1145	28	under	under	ADP
ftr-474	1145	29	a	a	DET
ftr-474	1145	30	uniform	uniform	ADJ
ftr-474	1145	31	tax	tax	NOUN
ftr-474	1145	32	-	-	PUNCT
ftr-474	1145	33	inclusive	inclusive	ADJ
ftr-474	1145	34	base	base	NOUN
ftr-474	1145	35	,	,	PUNCT
ftr-474	1145	36	a	a	DET
ftr-474	1145	37	progressive	progressive	ADJ
ftr-474	1145	38	rate	rate	NOUN
ftr-474	1145	39	schedule	schedule	NOUN
ftr-474	1145	40	provides	provide	VERB
ftr-474	1145	41	an	an	DET
ftr-474	1145	42	incentive	incentive	NOUN
ftr-474	1145	43	to	to	PART
ftr-474	1145	44	make	make	VERB
ftr-474	1145	45	lifetime	lifetime	NOUN
ftr-474	1145	46	gifts	gift	NOUN
ftr-474	1145	47	of	of	ADP
ftr-474	1145	48	property	property	NOUN
ftr-474	1145	49	with	with	ADP
ftr-474	1145	50	substantial	substantial	ADJ
ftr-474	1145	51	potential	potential	ADJ
ftr-474	1145	52	future	future	ADJ
ftr-474	1145	53	appreciation	appreciation	NOUN
ftr-474	1145	54	because	because	SCONJ
ftr-474	1145	55	a	a	DET
ftr-474	1145	56	gift	gift	NOUN
ftr-474	1145	57	completed	complete	VERB
ftr-474	1145	58	before	before	ADP
ftr-474	1145	59	the	the	DET
ftr-474	1145	60	property	property	NOUN
ftr-474	1145	61	183	183	NUM
ftr-474	1145	62	.	.	PUNCT
ftr-474	1146	1	recent	recent	ADJ
ftr-474	1146	2	reform	reform	NOUN
ftr-474	1146	3	proposals	proposal	NOUN
ftr-474	1146	4	generally	generally	ADV
ftr-474	1146	5	favor	favor	VERB
ftr-474	1146	6	this	this	DET
ftr-474	1146	7	"	"	PUNCT
ftr-474	1146	8	gross	gross	ADJ
ftr-474	1146	9	-	-	PUNCT
ftr-474	1146	10	up	up	ADP
ftr-474	1146	11	"	"	PUNCT
ftr-474	1146	12	approach	approach	NOUN
ftr-474	1146	13	.	.	PUNCT
ftr-474	1147	1	see	see	VERB
ftr-474	1147	2	1969	1969	NUM
ftr-474	1147	3	treasury	treasury	NOUN
ftr-474	1147	4	proposals	proposal	NOUN
ftr-474	1147	5	,	,	PUNCT
ftr-474	1147	6	supra	supra	PROPN
ftr-474	1147	7	note	note	NOUN
ftr-474	1147	8	180	180	NUM
ftr-474	1147	9	,	,	PUNCT
ftr-474	1147	10	at	at	ADP
ftr-474	1147	11	355	355	NUM
ftr-474	1147	12	,	,	PUNCT
ftr-474	1147	13	369	369	NUM
ftr-474	1147	14	;	;	PUNCT
ftr-474	1147	15	"	"	PUNCT
ftr-474	1147	16	discussion	discussion	NOUN
ftr-474	1147	17	draft	draft	NOUN
ftr-474	1147	18	"	"	PUNCT
ftr-474	1147	19	relating	relate	VERB
ftr-474	1147	20	to	to	ADP
ftr-474	1147	21	estate	estate	NOUN
ftr-474	1147	22	valuation	valuation	NOUN
ftr-474	1147	23	freezes	freeze	NOUN
ftr-474	1147	24	:	:	PUNCT
ftr-474	1147	25	hearings	hearing	NOUN
ftr-474	1147	26	on	on	ADP
ftr-474	1147	27	serial	serial	ADJ
ftr-474	1147	28	101	101	NUM
ftr-474	1147	29	-	-	PUNCT
ftr-474	1147	30	102	102	NUM
ftr-474	1147	31	before	before	ADP
ftr-474	1147	32	the	the	DET
ftr-474	1147	33	comm	comm	NOUN
ftr-474	1147	34	.	.	PUNCT
ftr-474	1148	1	on	on	ADP
ftr-474	1148	2	ways	way	NOUN
ftr-474	1148	3	and	and	CCONJ
ftr-474	1148	4	means	mean	NOUN
ftr-474	1148	5	,	,	PUNCT
ftr-474	1148	6	101st	101st	PROPN
ftr-474	1148	7	cong	cong	PROPN
ftr-474	1148	8	.	.	PROPN
ftr-474	1148	9	,	,	PUNCT
ftr-474	1148	10	2d	2d	PROPN
ftr-474	1148	11	sess	sess	NOUN
ftr-474	1148	12	.	.	PUNCT
ftr-474	1149	1	36	36	NUM
ftr-474	1149	2	,	,	PUNCT
ftr-474	1149	3	39	39	NUM
ftr-474	1149	4	,	,	PUNCT
ftr-474	1149	5	41	41	NUM
ftr-474	1149	6	n.4	n.4	SYM
ftr-474	1149	7	(	(	PUNCT
ftr-474	1149	8	apr	apr	PROPN
ftr-474	1149	9	.	.	PROPN
ftr-474	1149	10	24	24	NUM
ftr-474	1149	11	,	,	PUNCT
ftr-474	1149	12	1990	1990	NUM
ftr-474	1149	13	)	)	PUNCT
ftr-474	1149	14	(	(	PUNCT
ftr-474	1149	15	statement	statement	NOUN
ftr-474	1149	16	of	of	ADP
ftr-474	1149	17	kenneth	kenneth	PROPN
ftr-474	1149	18	w.	w.	PROPN
ftr-474	1149	19	gideon	gideon	PROPN
ftr-474	1149	20	,	,	PUNCT
ftr-474	1149	21	assistant	assistant	NOUN
ftr-474	1149	22	secretary	secretary	NOUN
ftr-474	1149	23	(	(	PUNCT
ftr-474	1149	24	tax	tax	NOUN
ftr-474	1149	25	policy	policy	NOUN
ftr-474	1149	26	)	)	PUNCT
ftr-474	1149	27	,	,	PUNCT
ftr-474	1149	28	dep't	dep't	NOUN
ftr-474	1149	29	of	of	ADP
ftr-474	1149	30	the	the	DET
ftr-474	1149	31	treasury	treasury	NOUN
ftr-474	1149	32	)	)	PUNCT
ftr-474	1149	33	;	;	PUNCT
ftr-474	1149	34	1984	1984	NUM
ftr-474	1149	35	treasury	treasury	NOUN
ftr-474	1149	36	proposals	proposal	NOUN
ftr-474	1149	37	,	,	PUNCT
ftr-474	1149	38	supra	supra	PROPN
ftr-474	1149	39	note	note	NOUN
ftr-474	1149	40	180	180	NUM
ftr-474	1149	41	,	,	PUNCT
ftr-474	1149	42	at	at	ADP
ftr-474	1149	43	377	377	NUM
ftr-474	1149	44	-	-	SYM
ftr-474	1149	45	78	78	NUM
ftr-474	1149	46	;	;	PUNCT
ftr-474	1149	47	dodge	dodge	NOUN
ftr-474	1149	48	,	,	PUNCT
ftr-474	1149	49	supra	supra	PROPN
ftr-474	1149	50	note	note	NOUN
ftr-474	1149	51	180	180	NUM
ftr-474	1149	52	,	,	PUNCT
ftr-474	1149	53	at	at	ADP
ftr-474	1149	54	340	340	NUM
ftr-474	1149	55	;	;	PUNCT
ftr-474	1149	56	gutman	gutman	NOUN
ftr-474	1149	57	,	,	PUNCT
ftr-474	1149	58	comment	comment	NOUN
ftr-474	1149	59	,	,	PUNCT
ftr-474	1149	60	supra	supra	PROPN
ftr-474	1149	61	note	note	NOUN
ftr-474	1149	62	180	180	NUM
ftr-474	1149	63	,	,	PUNCT
ftr-474	1149	64	at	at	ADP
ftr-474	1149	65	656	656	NUM
ftr-474	1149	66	-	-	SYM
ftr-474	1149	67	57	57	NUM
ftr-474	1149	68	;	;	PUNCT
ftr-474	1150	1	theodore	theodore	PROPN
ftr-474	1150	2	s.	s.	PROPN
ftr-474	1150	3	sims	sims	PROPN
ftr-474	1150	4	,	,	PUNCT
ftr-474	1150	5	timing	time	VERB
ftr-474	1150	6	under	under	ADP
ftr-474	1150	7	a	a	DET
ftr-474	1150	8	unified	unify	VERB
ftr-474	1150	9	wealth	wealth	NOUN
ftr-474	1150	10	transfer	transfer	NOUN
ftr-474	1150	11	tax	tax	NOUN
ftr-474	1150	12	,	,	PUNCT
ftr-474	1150	13	51	51	NUM
ftr-474	1150	14	u.	u.	NOUN
ftr-474	1150	15	chi	chi	PROPN
ftr-474	1150	16	.	.	PUNCT
ftr-474	1151	1	l.	l.	PROPN
ftr-474	1151	2	rev	rev	PROPN
ftr-474	1151	3	.	.	PROPN
ftr-474	1151	4	34	34	NUM
ftr-474	1151	5	,	,	PUNCT
ftr-474	1151	6	59	59	NUM
ftr-474	1151	7	-	-	SYM
ftr-474	1151	8	69	69	NUM
ftr-474	1151	9	(	(	PUNCT
ftr-474	1151	10	1984	1984	NUM
ftr-474	1151	11	)	)	PUNCT
ftr-474	1151	12	.	.	PUNCT
ftr-474	1152	1	a	a	DET
ftr-474	1152	2	similar	similar	ADJ
ftr-474	1152	3	approach	approach	NOUN
ftr-474	1152	4	produces	produce	VERB
ftr-474	1152	5	a	a	DET
ftr-474	1152	6	tax	tax	NOUN
ftr-474	1152	7	-	-	PUNCT
ftr-474	1152	8	inclusive	inclusive	ADJ
ftr-474	1152	9	base	base	NOUN
ftr-474	1152	10	for	for	ADP
ftr-474	1152	11	certain	certain	ADJ
ftr-474	1152	12	generation	generation	NOUN
ftr-474	1152	13	-	-	PUNCT
ftr-474	1152	14	skipping	skip	VERB
ftr-474	1152	15	transfers	transfer	NOUN
ftr-474	1152	16	.	.	PUNCT
ftr-474	1153	1	irc	irc	PROPN
ftr-474	1153	2	§	§	PROPN
ftr-474	1153	3	2621(b	2621(b	NUM
ftr-474	1153	4	)	)	PUNCT
ftr-474	1153	5	(	(	PUNCT
ftr-474	1153	6	taxable	taxable	ADJ
ftr-474	1153	7	distribution	distribution	NOUN
ftr-474	1153	8	)	)	PUNCT
ftr-474	1153	9	.	.	PUNCT
ftr-474	1154	1	a	a	DET
ftr-474	1154	2	uniform	uniform	ADJ
ftr-474	1154	3	base	base	NOUN
ftr-474	1154	4	could	could	AUX
ftr-474	1154	5	also	also	ADV
ftr-474	1154	6	be	be	AUX
ftr-474	1154	7	achieved	achieve	VERB
ftr-474	1154	8	by	by	ADP
ftr-474	1154	9	adopting	adopt	VERB
ftr-474	1154	10	a	a	DET
ftr-474	1154	11	tax	tax	NOUN
ftr-474	1154	12	-	-	PUNCT
ftr-474	1154	13	exclusive	exclusive	ADJ
ftr-474	1154	14	estate	estate	NOUN
ftr-474	1154	15	tax	tax	NOUN
ftr-474	1154	16	,	,	PUNCT
ftr-474	1154	17	though	though	SCONJ
ftr-474	1154	18	rate	rate	NOUN
ftr-474	1154	19	increases	increase	NOUN
ftr-474	1154	20	might	might	AUX
ftr-474	1154	21	be	be	AUX
ftr-474	1154	22	necessary	necessary	ADJ
ftr-474	1154	23	to	to	PART
ftr-474	1154	24	compensate	compensate	VERB
ftr-474	1154	25	for	for	ADP
ftr-474	1154	26	the	the	DET
ftr-474	1154	27	resulting	result	VERB
ftr-474	1154	28	revenue	revenue	NOUN
ftr-474	1154	29	loss	loss	NOUN
ftr-474	1154	30	.	.	PUNCT
ftr-474	1155	1	see	see	VERB
ftr-474	1155	2	gaubatz	gaubatz	NOUN
ftr-474	1155	3	,	,	PUNCT
ftr-474	1155	4	supra	supra	PROPN
ftr-474	1155	5	note	note	PROPN
ftr-474	1155	6	180	180	NUM
ftr-474	1155	7	,	,	PUNCT
ftr-474	1155	8	at	at	ADP
ftr-474	1155	9	87	87	NUM
ftr-474	1155	10	.	.	PUNCT
ftr-474	1156	1	184	184	NUM
ftr-474	1156	2	.	.	X
ftr-474	1157	1	for	for	ADP
ftr-474	1157	2	example	example	NOUN
ftr-474	1157	3	,	,	PUNCT
ftr-474	1157	4	under	under	ADP
ftr-474	1157	5	the	the	DET
ftr-474	1157	6	existing	exist	VERB
ftr-474	1157	7	unified	unified	ADJ
ftr-474	1157	8	rate	rate	NOUN
ftr-474	1157	9	schedule	schedule	NOUN
ftr-474	1157	10	,	,	PUNCT
ftr-474	1157	11	a	a	DET
ftr-474	1157	12	tax	tax	NOUN
ftr-474	1157	13	-	-	PUNCT
ftr-474	1157	14	exclusive	exclusive	ADJ
ftr-474	1157	15	transfer	transfer	NOUN
ftr-474	1157	16	of	of	ADP
ftr-474	1157	17	$	$	SYM
ftr-474	1157	18	90,000	90,000	NUM
ftr-474	1157	19	can	can	AUX
ftr-474	1157	20	not	not	PART
ftr-474	1157	21	be	be	AUX
ftr-474	1157	22	converted	convert	VERB
ftr-474	1157	23	to	to	ADP
ftr-474	1157	24	a	a	DET
ftr-474	1157	25	tax	tax	NOUN
ftr-474	1157	26	-	-	PUNCT
ftr-474	1157	27	inclusive	inclusive	ADJ
ftr-474	1157	28	equivalent	equivalent	NOUN
ftr-474	1157	29	simply	simply	ADV
ftr-474	1157	30	by	by	ADP
ftr-474	1157	31	adding	add	VERB
ftr-474	1157	32	$	$	SYM
ftr-474	1157	33	21,000	21,000	NUM
ftr-474	1157	34	(	(	PUNCT
ftr-474	1157	35	the	the	DET
ftr-474	1157	36	tax	tax	NOUN
ftr-474	1157	37	on	on	ADP
ftr-474	1157	38	a	a	DET
ftr-474	1157	39	tax	tax	NOUN
ftr-474	1157	40	-	-	PUNCT
ftr-474	1157	41	inclusive	inclusive	ADJ
ftr-474	1157	42	transfer	transfer	NOUN
ftr-474	1157	43	of	of	ADP
ftr-474	1157	44	$	$	SYM
ftr-474	1157	45	90,000	90,000	NUM
ftr-474	1157	46	)	)	PUNCT
ftr-474	1157	47	,	,	PUNCT
ftr-474	1157	48	because	because	SCONJ
ftr-474	1157	49	the	the	DET
ftr-474	1157	50	marginal	marginal	ADJ
ftr-474	1157	51	rate	rate	NOUN
ftr-474	1157	52	rises	rise	VERB
ftr-474	1157	53	from	from	ADP
ftr-474	1157	54	28	28	NUM
ftr-474	1157	55	%	%	NOUN
ftr-474	1157	56	to	to	PART
ftr-474	1157	57	30	30	NUM
ftr-474	1157	58	%	%	NOUN
ftr-474	1157	59	for	for	ADP
ftr-474	1157	60	cumulative	cumulative	ADJ
ftr-474	1157	61	transfers	transfer	NOUN
ftr-474	1157	62	over	over	ADP
ftr-474	1157	63	$	$	SYM
ftr-474	1157	64	100,000	100,000	NUM
ftr-474	1157	65	.	.	PUNCT
ftr-474	1158	1	irc	irc	PROPN
ftr-474	1158	2	§	§	PROPN
ftr-474	1158	3	2001(c)(1	2001(c)(1	NOUN
ftr-474	1158	4	)	)	PUNCT
ftr-474	1158	5	.	.	PUNCT
ftr-474	1159	1	instead	instead	ADV
ftr-474	1159	2	,	,	PUNCT
ftr-474	1159	3	the	the	DET
ftr-474	1159	4	tax	tax	NOUN
ftr-474	1159	5	-	-	PUNCT
ftr-474	1159	6	exclusive	exclusive	ADJ
ftr-474	1159	7	amount	amount	NOUN
ftr-474	1159	8	must	must	AUX
ftr-474	1159	9	be	be	AUX
ftr-474	1159	10	bifurcated	bifurcate	VERB
ftr-474	1159	11	into	into	ADP
ftr-474	1159	12	two	two	NUM
ftr-474	1159	13	parts	part	NOUN
ftr-474	1159	14	:	:	PUNCT
ftr-474	1159	15	the	the	DET
ftr-474	1159	16	first	first	ADJ
ftr-474	1159	17	$	$	SYM
ftr-474	1159	18	76,200	76,200	NUM
ftr-474	1159	19	of	of	ADP
ftr-474	1159	20	the	the	DET
ftr-474	1159	21	transfer	transfer	NOUN
ftr-474	1159	22	generates	generate	VERB
ftr-474	1159	23	a	a	DET
ftr-474	1159	24	$	$	SYM
ftr-474	1159	25	23,800	23,800	NUM
ftr-474	1159	26	tax	tax	NOUN
ftr-474	1159	27	,	,	PUNCT
ftr-474	1159	28	producing	produce	VERB
ftr-474	1159	29	the	the	DET
ftr-474	1159	30	equivalent	equivalent	NOUN
ftr-474	1159	31	of	of	ADP
ftr-474	1159	32	a	a	DET
ftr-474	1159	33	$	$	SYM
ftr-474	1159	34	100,000	100,000	NUM
ftr-474	1159	35	tax	tax	NOUN
ftr-474	1159	36	-	-	PUNCT
ftr-474	1159	37	inclusive	inclusive	ADJ
ftr-474	1159	38	transfer	transfer	NOUN
ftr-474	1159	39	;	;	PUNCT
ftr-474	1159	40	the	the	DET
ftr-474	1159	41	remaining	remain	VERB
ftr-474	1159	42	$	$	SYM
ftr-474	1159	43	13,800	13,800	NUM
ftr-474	1159	44	of	of	ADP
ftr-474	1159	45	the	the	DET
ftr-474	1159	46	transfer	transfer	NOUN
ftr-474	1159	47	is	be	AUX
ftr-474	1159	48	taxed	tax	VERB
ftr-474	1159	49	at	at	ADP
ftr-474	1159	50	30	30	NUM
ftr-474	1159	51	%	%	NOUN
ftr-474	1159	52	,	,	PUNCT
ftr-474	1159	53	producing	produce	VERB
ftr-474	1159	54	the	the	DET
ftr-474	1159	55	equivalent	equivalent	NOUN
ftr-474	1159	56	of	of	ADP
ftr-474	1159	57	a	a	DET
ftr-474	1159	58	tax	tax	NOUN
ftr-474	1159	59	-	-	PUNCT
ftr-474	1159	60	inclusive	inclusive	ADJ
ftr-474	1159	61	transfer	transfer	NOUN
ftr-474	1159	62	of	of	ADP
ftr-474	1159	63	$	$	SYM
ftr-474	1159	64	19,714	19,714	NUM
ftr-474	1159	65	(	(	PUNCT
ftr-474	1159	66	$	$	SYM
ftr-474	1159	67	13,800/(1	13,800/(1	NUM
ftr-474	1159	68	.3	.3	NUM
ftr-474	1159	69	)	)	PUNCT
ftr-474	1159	70	)	)	PUNCT
ftr-474	1159	71	.	.	PUNCT
ftr-474	1160	1	thus	thus	ADV
ftr-474	1160	2	,	,	PUNCT
ftr-474	1160	3	the	the	DET
ftr-474	1160	4	tax	tax	NOUN
ftr-474	1160	5	-	-	PUNCT
ftr-474	1160	6	exclusive	exclusive	ADJ
ftr-474	1160	7	transfer	transfer	NOUN
ftr-474	1160	8	of	of	ADP
ftr-474	1160	9	$	$	SYM
ftr-474	1160	10	90,000	90,000	NUM
ftr-474	1160	11	is	be	AUX
ftr-474	1160	12	equivalent	equivalent	ADJ
ftr-474	1160	13	to	to	ADP
ftr-474	1160	14	a	a	DET
ftr-474	1160	15	tax	tax	NOUN
ftr-474	1160	16	-	-	PUNCT
ftr-474	1160	17	inclusive	inclusive	ADJ
ftr-474	1160	18	transfer	transfer	NOUN
ftr-474	1160	19	of	of	ADP
ftr-474	1160	20	$	$	SYM
ftr-474	1160	21	119,714	119,714	NUM
ftr-474	1160	22	(	(	PUNCT
ftr-474	1160	23	$	$	SYM
ftr-474	1160	24	76,200	76,200	NUM
ftr-474	1160	25	+	+	CCONJ
ftr-474	1160	26	$	$	SYM
ftr-474	1160	27	23,800	23,800	NUM
ftr-474	1160	28	+	+	CCONJ
ftr-474	1160	29	$	$	SYM
ftr-474	1160	30	19,714	19,714	NUM
ftr-474	1160	31	)	)	PUNCT
ftr-474	1160	32	,	,	PUNCT
ftr-474	1160	33	including	include	VERB
ftr-474	1160	34	tax	tax	NOUN
ftr-474	1160	35	of	of	ADP
ftr-474	1160	36	$	$	SYM
ftr-474	1160	37	29,714	29,714	NUM
ftr-474	1160	38	.	.	PUNCT
ftr-474	1161	1	185	185	NUM
ftr-474	1161	2	.	.	PUNCT
ftr-474	1161	3	sims	sim	NOUN
ftr-474	1161	4	,	,	PUNCT
ftr-474	1161	5	supra	supra	PROPN
ftr-474	1161	6	note	note	NOUN
ftr-474	1161	7	183	183	NUM
ftr-474	1161	8	,	,	PUNCT
ftr-474	1161	9	at	at	ADP
ftr-474	1161	10	70	70	NUM
ftr-474	1161	11	-	-	SYM
ftr-474	1161	12	74	74	NUM
ftr-474	1161	13	,	,	PUNCT
ftr-474	1161	14	89	89	NUM
ftr-474	1161	15	-	-	SYM
ftr-474	1161	16	90	90	NUM
ftr-474	1161	17	(	(	PUNCT
ftr-474	1161	18	deriving	derive	VERB
ftr-474	1161	19	tax	tax	NOUN
ftr-474	1161	20	-	-	PUNCT
ftr-474	1161	21	exclusive	exclusive	ADJ
ftr-474	1161	22	rate	rate	NOUN
ftr-474	1161	23	equivalents	equivalent	NOUN
ftr-474	1161	24	)	)	PUNCT
ftr-474	1161	25	.	.	PUNCT
ftr-474	1162	1	186	186	NUM
ftr-474	1162	2	.	.	PUNCT
ftr-474	1163	1	a	a	DET
ftr-474	1163	2	uniform	uniform	ADJ
ftr-474	1163	3	tax	tax	NOUN
ftr-474	1163	4	-	-	PUNCT
ftr-474	1163	5	inclusive	inclusive	ADJ
ftr-474	1163	6	base	base	NOUN
ftr-474	1163	7	would	would	AUX
ftr-474	1163	8	permit	permit	VERB
ftr-474	1163	9	repeal	repeal	NOUN
ftr-474	1163	10	of§	of§	ADP
ftr-474	1163	11	2035(c	2035(c	NUM
ftr-474	1163	12	)	)	PUNCT
ftr-474	1163	13	,	,	PUNCT
ftr-474	1163	14	which	which	PRON
ftr-474	1163	15	presently	presently	ADV
ftr-474	1163	16	includes	include	VERB
ftr-474	1163	17	in	in	ADP
ftr-474	1163	18	the	the	DET
ftr-474	1163	19	gross	gross	ADJ
ftr-474	1163	20	estate	estate	NOUN
ftr-474	1163	21	any	any	DET
ftr-474	1163	22	gift	gift	NOUN
ftr-474	1163	23	tax	tax	NOUN
ftr-474	1163	24	paid	pay	VERB
ftr-474	1163	25	by	by	ADP
ftr-474	1163	26	a	a	DET
ftr-474	1163	27	decedent	decedent	NOUN
ftr-474	1163	28	(	(	PUNCT
ftr-474	1163	29	or	or	CCONJ
ftr-474	1163	30	the	the	DET
ftr-474	1163	31	decedent	decedent	NOUN
ftr-474	1163	32	's	's	PART
ftr-474	1163	33	estate	estate	NOUN
ftr-474	1163	34	)	)	PUNCT
ftr-474	1163	35	with	with	ADP
ftr-474	1163	36	respect	respect	NOUN
ftr-474	1163	37	to	to	ADP
ftr-474	1163	38	gifts	gift	NOUN
ftr-474	1163	39	made	make	VERB
ftr-474	1163	40	by	by	ADP
ftr-474	1163	41	the	the	DET
ftr-474	1163	42	decedent	decedent	NOUN
ftr-474	1163	43	(	(	PUNCT
ftr-474	1163	44	or	or	CCONJ
ftr-474	1163	45	the	the	DET
ftr-474	1163	46	decedent	decedent	NOUN
ftr-474	1163	47	's	's	PART
ftr-474	1163	48	spouse	spouse	NOUN
ftr-474	1163	49	)	)	PUNCT
ftr-474	1163	50	within	within	ADP
ftr-474	1163	51	three	three	NUM
ftr-474	1163	52	years	year	NOUN
ftr-474	1163	53	of	of	ADP
ftr-474	1163	54	death	death	NOUN
ftr-474	1163	55	.	.	PUNCT
ftr-474	1164	1	but	but	CCONJ
ftr-474	1164	2	cf	cf	NOUN
ftr-474	1164	3	.	.	PUNCT
ftr-474	1165	1	isenbergh	isenbergh	NOUN
ftr-474	1165	2	,	,	PUNCT
ftr-474	1165	3	supra	supra	PROPN
ftr-474	1165	4	note	note	NOUN
ftr-474	1165	5	30	30	NUM
ftr-474	1165	6	,	,	PUNCT
ftr-474	1165	7	at	at	ADP
ftr-474	1165	8	14	14	NUM
ftr-474	1165	9	-	-	SYM
ftr-474	1165	10	15	15	NUM
ftr-474	1165	11	(	(	PUNCT
ftr-474	1165	12	proposing	propose	VERB
ftr-474	1165	13	expansion	expansion	NOUN
ftr-474	1165	14	of	of	ADP
ftr-474	1165	15	§	§	PROPN
ftr-474	1165	16	2035(c	2035(c	NUM
ftr-474	1165	17	)	)	PUNCT
ftr-474	1165	18	to	to	PART
ftr-474	1165	19	include	include	VERB
ftr-474	1165	20	all	all	DET
ftr-474	1165	21	gift	gift	NOUN
ftr-474	1165	22	taxes	taxis	NOUN
ftr-474	1165	23	,	,	PUNCT
ftr-474	1165	24	instead	instead	ADV
ftr-474	1165	25	of	of	ADP
ftr-474	1165	26	adopting	adopt	VERB
ftr-474	1165	27	tax	tax	NOUN
ftr-474	1165	28	-	-	PUNCT
ftr-474	1165	29	inclusive	inclusive	ADJ
ftr-474	1165	30	gift	gift	NOUN
ftr-474	1165	31	tax	tax	NOUN
ftr-474	1165	32	base	base	NOUN
ftr-474	1165	33	)	)	PUNCT
ftr-474	1165	34	;	;	PUNCT
ftr-474	1165	35	joseph	joseph	PROPN
ftr-474	1165	36	isenbergh	isenbergh	PROPN
ftr-474	1165	37	,	,	PUNCT
ftr-474	1165	38	further	further	ADJ
ftr-474	1165	39	notes	note	NOUN
ftr-474	1165	40	on	on	ADP
ftr-474	1165	41	transfer	transfer	NOUN
ftr-474	1165	42	tax	tax	NOUN
ftr-474	1165	43	rates	rate	NOUN
ftr-474	1165	44	,	,	PUNCT
ftr-474	1165	45	51	51	NUM
ftr-474	1165	46	u.	u.	NOUN
ftr-474	1165	47	chi	chi	PROPN
ftr-474	1165	48	.	.	PUNCT
ftr-474	1166	1	l.	l.	PROPN
ftr-474	1166	2	rev	rev	PROPN
ftr-474	1166	3	.	.	PROPN
ftr-474	1166	4	91	91	NUM
ftr-474	1166	5	,	,	PUNCT
ftr-474	1166	6	91	91	NUM
ftr-474	1166	7	-	-	SYM
ftr-474	1166	8	96	96	NUM
ftr-474	1166	9	(	(	PUNCT
ftr-474	1166	10	1984	1984	NUM
ftr-474	1166	11	)	)	PUNCT
ftr-474	1166	12	(	(	PUNCT
ftr-474	1166	13	same	same	ADJ
ftr-474	1166	14	)	)	PUNCT
ftr-474	1166	15	.	.	PUNCT
ftr-474	1167	1	[	[	X
ftr-474	1167	2	vol	vol	NOUN
ftr-474	1167	3	.	.	NOUN
ftr-474	1167	4	2:3	2:3	NUM
ftr-474	1167	5	rethinking	rethink	VERB
ftr-474	1167	6	section	section	NOUN
ftr-474	1167	7	2702	2702	NUM
ftr-474	1167	8	appreciates	appreciate	VERB
ftr-474	1167	9	often	often	ADV
ftr-474	1167	10	falls	fall	VERB
ftr-474	1167	11	within	within	ADP
ftr-474	1167	12	lower	low	ADJ
ftr-474	1167	13	rate	rate	NOUN
ftr-474	1167	14	brackets	bracket	NOUN
ftr-474	1167	15	,	,	PUNCT
ftr-474	1167	16	whereas	whereas	SCONJ
ftr-474	1167	17	a	a	DET
ftr-474	1167	18	later	later	ADJ
ftr-474	1167	19	transfer	transfer	NOUN
ftr-474	1167	20	of	of	ADP
ftr-474	1167	21	the	the	DET
ftr-474	1167	22	same	same	ADJ
ftr-474	1167	23	property	property	NOUN
ftr-474	1167	24	at	at	ADP
ftr-474	1167	25	an	an	DET
ftr-474	1167	26	appreciated	appreciated	ADJ
ftr-474	1167	27	value	value	NOUN
ftr-474	1167	28	would	would	AUX
ftr-474	1167	29	often	often	ADV
ftr-474	1167	30	fall	fall	VERB
ftr-474	1167	31	within	within	ADP
ftr-474	1167	32	higher	high	ADJ
ftr-474	1167	33	rate	rate	NOUN
ftr-474	1167	34	brackets	bracket	NOUN
ftr-474	1167	35	.	.	PUNCT
ftr-474	1168	1	although	although	SCONJ
ftr-474	1168	2	this	this	DET
ftr-474	1168	3	bracket	bracket	ADJ
ftr-474	1168	4	effect	effect	NOUN
ftr-474	1168	5	presumably	presumably	ADV
ftr-474	1168	6	could	could	AUX
ftr-474	1168	7	be	be	AUX
ftr-474	1168	8	eliminated	eliminate	VERB
ftr-474	1168	9	without	without	ADP
ftr-474	1168	10	compromising	compromise	VERB
ftr-474	1168	11	the	the	DET
ftr-474	1168	12	progressivity	progressivity	NOUN
ftr-474	1168	13	of	of	ADP
ftr-474	1168	14	the	the	DET
ftr-474	1168	15	rate	rate	NOUN
ftr-474	1168	16	schedule	schedule	NOUN
ftr-474	1168	17	,	,	PUNCT
ftr-474	1168	18	the	the	DET
ftr-474	1168	19	complexity	complexity	NOUN
ftr-474	1168	20	of	of	ADP
ftr-474	1168	21	the	the	DET
ftr-474	1168	22	solution	solution	NOUN
ftr-474	1168	23	probably	probably	ADV
ftr-474	1168	24	outweighs	outweigh	VERB
ftr-474	1168	25	its	its	PRON
ftr-474	1168	26	usefulness	usefulness	NOUN
ftr-474	1168	27	.	.	PUNCT
ftr-474	1169	1	8	8	NUM
ftr-474	1169	2	'	'	PUNCT
ftr-474	1169	3	under	under	ADP
ftr-474	1169	4	the	the	DET
ftr-474	1169	5	existing	exist	VERB
ftr-474	1169	6	gift	gift	NOUN
ftr-474	1169	7	and	and	CCONJ
ftr-474	1169	8	estate	estate	NOUN
ftr-474	1169	9	tax	tax	NOUN
ftr-474	1169	10	system	system	NOUN
ftr-474	1169	11	,	,	PUNCT
ftr-474	1169	12	however	however	ADV
ftr-474	1169	13	,	,	PUNCT
ftr-474	1169	14	the	the	DET
ftr-474	1169	15	timing	timing	NOUN
ftr-474	1169	16	of	of	ADP
ftr-474	1169	17	taxable	taxable	ADJ
ftr-474	1169	18	transfers	transfer	NOUN
ftr-474	1169	19	produces	produce	VERB
ftr-474	1169	20	more	more	ADV
ftr-474	1169	21	serious	serious	ADJ
ftr-474	1169	22	distortions	distortion	NOUN
ftr-474	1169	23	that	that	PRON
ftr-474	1169	24	can	can	AUX
ftr-474	1169	25	and	and	CCONJ
ftr-474	1169	26	should	should	AUX
ftr-474	1169	27	be	be	AUX
ftr-474	1169	28	addressed	address	VERB
ftr-474	1169	29	.	.	PUNCT
ftr-474	1170	1	88	88	NUM
ftr-474	1170	2	several	several	ADJ
ftr-474	1170	3	problems	problem	NOUN
ftr-474	1170	4	arise	arise	VERB
ftr-474	1170	5	from	from	ADP
ftr-474	1170	6	the	the	DET
ftr-474	1170	7	overlap	overlap	NOUN
ftr-474	1170	8	between	between	ADP
ftr-474	1170	9	the	the	DET
ftr-474	1170	10	gift	gift	NOUN
ftr-474	1170	11	and	and	CCONJ
ftr-474	1170	12	estate	estate	NOUN
ftr-474	1170	13	taxes	taxis	NOUN
ftr-474	1170	14	when	when	SCONJ
ftr-474	1170	15	the	the	DET
ftr-474	1170	16	gross	gross	ADJ
ftr-474	1170	17	estate	estate	NOUN
ftr-474	1170	18	includes	include	VERB
ftr-474	1170	19	an	an	DET
ftr-474	1170	20	interest	interest	NOUN
ftr-474	1170	21	that	that	PRON
ftr-474	1170	22	was	be	AUX
ftr-474	1170	23	previously	previously	ADV
ftr-474	1170	24	transferred	transfer	VERB
ftr-474	1170	25	in	in	ADP
ftr-474	1170	26	a	a	DET
ftr-474	1170	27	completed	complete	VERB
ftr-474	1170	28	gift	gift	NOUN
ftr-474	1170	29	during	during	ADP
ftr-474	1170	30	life	life	NOUN
ftr-474	1170	31	.	.	PUNCT
ftr-474	1171	1	such	such	DET
ftr-474	1171	2	an	an	DET
ftr-474	1171	3	overlap	overlap	NOUN
ftr-474	1171	4	often	often	ADV
ftr-474	1171	5	occurs	occur	VERB
ftr-474	1171	6	,	,	PUNCT
ftr-474	1171	7	for	for	ADP
ftr-474	1171	8	example	example	NOUN
ftr-474	1171	9	,	,	PUNCT
ftr-474	1171	10	in	in	ADP
ftr-474	1171	11	a	a	DET
ftr-474	1171	12	split	split	ADJ
ftr-474	1171	13	-	-	PUNCT
ftr-474	1171	14	interest	interest	NOUN
ftr-474	1171	15	transfer	transfer	NOUN
ftr-474	1171	16	when	when	SCONJ
ftr-474	1171	17	a	a	DET
ftr-474	1171	18	donor	donor	NOUN
ftr-474	1171	19	transfers	transfer	VERB
ftr-474	1171	20	a	a	DET
ftr-474	1171	21	remainder	remainder	NOUN
ftr-474	1171	22	while	while	SCONJ
ftr-474	1171	23	retaining	retain	VERB
ftr-474	1171	24	ownership	ownership	NOUN
ftr-474	1171	25	or	or	CCONJ
ftr-474	1171	26	control	control	NOUN
ftr-474	1171	27	sufficient	sufficient	ADJ
ftr-474	1171	28	to	to	PART
ftr-474	1171	29	trigger	trigger	VERB
ftr-474	1171	30	inclusion	inclusion	NOUN
ftr-474	1171	31	of	of	ADP
ftr-474	1171	32	the	the	DET
ftr-474	1171	33	underlying	underlie	VERB
ftr-474	1171	34	property	property	NOUN
ftr-474	1171	35	at	at	ADP
ftr-474	1171	36	death	death	NOUN
ftr-474	1171	37	under	under	ADP
ftr-474	1171	38	the	the	DET
ftr-474	1171	39	string	string	NOUN
ftr-474	1171	40	provisions	provision	NOUN
ftr-474	1171	41	.	.	PUNCT
ftr-474	1171	42	'	'	PUNCT
ftr-474	1172	1	s9	s9	VERB
ftr-474	1172	2	although	although	SCONJ
ftr-474	1172	3	the	the	DET
ftr-474	1172	4	string	string	NOUN
ftr-474	1172	5	provisions	provision	NOUN
ftr-474	1172	6	include	include	VERB
ftr-474	1172	7	the	the	DET
ftr-474	1172	8	deathtime	deathtime	ADJ
ftr-474	1172	9	value	value	NOUN
ftr-474	1172	10	of	of	ADP
ftr-474	1172	11	the	the	DET
ftr-474	1172	12	underlying	underlie	VERB
ftr-474	1172	13	property	property	NOUN
ftr-474	1172	14	in	in	ADP
ftr-474	1172	15	the	the	DET
ftr-474	1172	16	gross	gross	ADJ
ftr-474	1172	17	estate	estate	NOUN
ftr-474	1172	18	,	,	PUNCT
ftr-474	1172	19	the	the	DET
ftr-474	1172	20	section	section	NOUN
ftr-474	1172	21	2001(b	2001(b	NOUN
ftr-474	1172	22	)	)	PUNCT
ftr-474	1172	23	adjustment	adjustment	NOUN
ftr-474	1172	24	removes	remove	VERB
ftr-474	1172	25	the	the	DET
ftr-474	1172	26	amount	amount	NOUN
ftr-474	1172	27	of	of	ADP
ftr-474	1172	28	the	the	DET
ftr-474	1172	29	previouslytaxed	previouslytaxe	VERB
ftr-474	1172	30	gift	gift	NOUN
ftr-474	1172	31	from	from	ADP
ftr-474	1172	32	adjusted	adjust	VERB
ftr-474	1172	33	taxable	taxable	ADJ
ftr-474	1172	34	gifts	gift	NOUN
ftr-474	1172	35	,	,	PUNCT
ftr-474	1172	36	ensuring	ensure	VERB
ftr-474	1172	37	that	that	SCONJ
ftr-474	1172	38	the	the	DET
ftr-474	1172	39	reincluded	reinclude	VERB
ftr-474	1172	40	interest	interest	NOUN
ftr-474	1172	41	is	be	AUX
ftr-474	1172	42	counted	count	VERB
ftr-474	1172	43	only	only	ADV
ftr-474	1172	44	once	once	ADV
ftr-474	1172	45	in	in	ADP
ftr-474	1172	46	the	the	DET
ftr-474	1172	47	estate	estate	NOUN
ftr-474	1172	48	tax	tax	NOUN
ftr-474	1172	49	base	base	NOUN
ftr-474	1172	50	.	.	PUNCT
ftr-474	1173	1	in	in	ADP
ftr-474	1173	2	effect	effect	NOUN
ftr-474	1173	3	,	,	PUNCT
ftr-474	1173	4	only	only	ADV
ftr-474	1173	5	the	the	DET
ftr-474	1173	6	appreciation	appreciation	NOUN
ftr-474	1173	7	in	in	ADP
ftr-474	1173	8	the	the	DET
ftr-474	1173	9	property	property	NOUN
ftr-474	1173	10	between	between	ADP
ftr-474	1173	11	the	the	DET
ftr-474	1173	12	initial	initial	ADJ
ftr-474	1173	13	transfer	transfer	NOUN
ftr-474	1173	14	and	and	CCONJ
ftr-474	1173	15	death	death	NOUN
ftr-474	1173	16	increases	increase	VERB
ftr-474	1173	17	the	the	DET
ftr-474	1173	18	cumulative	cumulative	ADJ
ftr-474	1173	19	transfer	transfer	NOUN
ftr-474	1173	20	tax	tax	NOUN
ftr-474	1173	21	base	base	NOUN
ftr-474	1173	22	at	at	ADP
ftr-474	1173	23	death	death	NOUN
ftr-474	1173	24	.	.	PUNCT
ftr-474	1174	1	quite	quite	ADV
ftr-474	1174	2	apart	apart	ADV
ftr-474	1174	3	from	from	ADP
ftr-474	1174	4	the	the	DET
ftr-474	1174	5	amount	amount	NOUN
ftr-474	1174	6	included	include	VERB
ftr-474	1174	7	in	in	ADP
ftr-474	1174	8	the	the	DET
ftr-474	1174	9	gross	gross	ADJ
ftr-474	1174	10	estate	estate	NOUN
ftr-474	1174	11	,	,	PUNCT
ftr-474	1174	12	the	the	DET
ftr-474	1174	13	payment	payment	NOUN
ftr-474	1174	14	of	of	ADP
ftr-474	1174	15	gift	gift	NOUN
ftr-474	1174	16	tax	tax	NOUN
ftr-474	1174	17	in	in	ADP
ftr-474	1174	18	the	the	DET
ftr-474	1174	19	initial	initial	ADJ
ftr-474	1174	20	transfer	transfer	NOUN
ftr-474	1174	21	increases	increase	VERB
ftr-474	1174	22	the	the	DET
ftr-474	1174	23	economic	economic	ADJ
ftr-474	1174	24	cost	cost	NOUN
ftr-474	1174	25	of	of	ADP
ftr-474	1174	26	reinclusion	reinclusion	NOUN
ftr-474	1174	27	.	.	PUNCT
ftr-474	1175	1	the	the	DET
ftr-474	1175	2	amount	amount	NOUN
ftr-474	1175	3	of	of	ADP
ftr-474	1175	4	the	the	DET
ftr-474	1175	5	gift	gift	NOUN
ftr-474	1175	6	-	-	PUNCT
ftr-474	1175	7	tax	tax	NOUN
ftr-474	1175	8	offset	offset	NOUN
ftr-474	1175	9	under	under	ADP
ftr-474	1175	10	section	section	NOUN
ftr-474	1175	11	2001(b	2001(b	NUM
ftr-474	1175	12	)	)	PUNCT
ftr-474	1175	13	depends	depend	VERB
ftr-474	1175	14	on	on	ADP
ftr-474	1175	15	the	the	DET
ftr-474	1175	16	gifttax	gifttax	NOUN
ftr-474	1175	17	value	value	NOUN
ftr-474	1175	18	of	of	ADP
ftr-474	1175	19	the	the	DET
ftr-474	1175	20	transferred	transfer	VERB
ftr-474	1175	21	remainder	remainder	NOUN
ftr-474	1175	22	,	,	PUNCT
ftr-474	1175	23	which	which	PRON
ftr-474	1175	24	is	be	AUX
ftr-474	1175	25	fixed	fix	VERB
ftr-474	1175	26	in	in	ADP
ftr-474	1175	27	the	the	DET
ftr-474	1175	28	initial	initial	ADJ
ftr-474	1175	29	transfer	transfer	NOUN
ftr-474	1175	30	.	.	PUNCT
ftr-474	1176	1	section	section	NOUN
ftr-474	1176	2	2702	2702	NUM
ftr-474	1176	3	,	,	PUNCT
ftr-474	1176	4	if	if	SCONJ
ftr-474	1176	5	applicable	applicable	ADJ
ftr-474	1176	6	,	,	PUNCT
ftr-474	1176	7	may	may	AUX
ftr-474	1176	8	substantially	substantially	ADV
ftr-474	1176	9	increase	increase	VERB
ftr-474	1176	10	the	the	DET
ftr-474	1176	11	amount	amount	NOUN
ftr-474	1176	12	of	of	ADP
ftr-474	1176	13	gift	gift	NOUN
ftr-474	1176	14	tax	tax	NOUN
ftr-474	1176	15	payable	payable	ADJ
ftr-474	1176	16	with	with	ADP
ftr-474	1176	17	respect	respect	NOUN
ftr-474	1176	18	to	to	ADP
ftr-474	1176	19	the	the	DET
ftr-474	1176	20	initial	initial	ADJ
ftr-474	1176	21	transfer	transfer	NOUN
ftr-474	1176	22	.	.	PUNCT
ftr-474	1177	1	whether	whether	SCONJ
ftr-474	1177	2	or	or	CCONJ
ftr-474	1177	3	not	not	PART
ftr-474	1177	4	section	section	NOUN
ftr-474	1177	5	2702	2702	NUM
ftr-474	1177	6	applies	apply	VERB
ftr-474	1177	7	,	,	PUNCT
ftr-474	1177	8	the	the	DET
ftr-474	1177	9	lost	lost	ADJ
ftr-474	1177	10	return	return	NOUN
ftr-474	1177	11	on	on	ADP
ftr-474	1177	12	the	the	DET
ftr-474	1177	13	gift	gift	NOUN
ftr-474	1177	14	tax	tax	NOUN
ftr-474	1177	15	payment	payment	NOUN
ftr-474	1177	16	represents	represent	VERB
ftr-474	1177	17	an	an	DET
ftr-474	1177	18	economic	economic	ADJ
ftr-474	1177	19	cost	cost	NOUN
ftr-474	1177	20	which	which	PRON
ftr-474	1177	21	increases	increase	VERB
ftr-474	1177	22	in	in	ADP
ftr-474	1177	23	proportion	proportion	NOUN
ftr-474	1177	24	to	to	ADP
ftr-474	1177	25	the	the	DET
ftr-474	1177	26	length	length	NOUN
ftr-474	1177	27	of	of	ADP
ftr-474	1177	28	time	time	NOUN
ftr-474	1177	29	between	between	ADP
ftr-474	1177	30	the	the	DET
ftr-474	1177	31	initial	initial	ADJ
ftr-474	1177	32	transfer	transfer	NOUN
ftr-474	1177	33	and	and	CCONJ
ftr-474	1177	34	death	death	NOUN
ftr-474	1177	35	.	.	PUNCT
ftr-474	1178	1	"tg	"tg	PUNCT
ftr-474	1178	2	the	the	DET
ftr-474	1178	3	distortion	distortion	NOUN
ftr-474	1178	4	caused	cause	VERB
ftr-474	1178	5	by	by	ADP
ftr-474	1178	6	the	the	DET
ftr-474	1178	7	early	early	ADJ
ftr-474	1178	8	gift	gift	NOUN
ftr-474	1178	9	tax	tax	NOUN
ftr-474	1178	10	payment	payment	NOUN
ftr-474	1178	11	could	could	AUX
ftr-474	1178	12	be	be	AUX
ftr-474	1178	13	187	187	NUM
ftr-474	1178	14	.	.	PUNCT
ftr-474	1179	1	sims	sim	NOUN
ftr-474	1179	2	,	,	PUNCT
ftr-474	1179	3	supra	supra	PROPN
ftr-474	1179	4	note	note	NOUN
ftr-474	1179	5	183	183	NUM
ftr-474	1179	6	,	,	PUNCT
ftr-474	1179	7	at	at	ADP
ftr-474	1179	8	75	75	NUM
ftr-474	1179	9	.	.	PUNCT
ftr-474	1180	1	under	under	ADP
ftr-474	1180	2	existing	exist	VERB
ftr-474	1180	3	law	law	NOUN
ftr-474	1180	4	,	,	PUNCT
ftr-474	1180	5	the	the	DET
ftr-474	1180	6	benefit	benefit	NOUN
ftr-474	1180	7	of	of	ADP
ftr-474	1180	8	the	the	DET
ftr-474	1180	9	low	low	ADJ
ftr-474	1180	10	rate	rate	NOUN
ftr-474	1180	11	brackets	bracket	NOUN
ftr-474	1180	12	can	can	AUX
ftr-474	1180	13	not	not	PART
ftr-474	1180	14	exceed	exceed	VERB
ftr-474	1180	15	$	$	SYM
ftr-474	1180	16	552,000	552,000	NUM
ftr-474	1180	17	(	(	PUNCT
ftr-474	1180	18	i.e.	i.e.	X
ftr-474	1180	19	,	,	PUNCT
ftr-474	1180	20	the	the	DET
ftr-474	1180	21	sum	sum	NOUN
ftr-474	1180	22	of	of	ADP
ftr-474	1180	23	the	the	DET
ftr-474	1180	24	$	$	SYM
ftr-474	1180	25	192,800	192,800	NUM
ftr-474	1180	26	unified	unified	ADJ
ftr-474	1180	27	credit	credit	NOUN
ftr-474	1180	28	and	and	CCONJ
ftr-474	1180	29	the	the	DET
ftr-474	1180	30	$	$	SYM
ftr-474	1180	31	359,200	359,200	NUM
ftr-474	1180	32	difference	difference	NOUN
ftr-474	1180	33	between	between	ADP
ftr-474	1180	34	the	the	DET
ftr-474	1180	35	maximum	maximum	ADJ
ftr-474	1180	36	55	55	NUM
ftr-474	1180	37	%	%	NOUN
ftr-474	1180	38	rate	rate	NOUN
ftr-474	1180	39	and	and	CCONJ
ftr-474	1180	40	the	the	DET
ftr-474	1180	41	lower	low	ADJ
ftr-474	1180	42	rates	rate	NOUN
ftr-474	1180	43	applied	apply	VERB
ftr-474	1180	44	to	to	ADP
ftr-474	1180	45	the	the	DET
ftr-474	1180	46	first	first	ADJ
ftr-474	1180	47	s3,000,000	s3,000,000	NOUN
ftr-474	1180	48	of	of	ADP
ftr-474	1180	49	cumulative	cumulative	ADJ
ftr-474	1180	50	transfers	transfer	NOUN
ftr-474	1180	51	)	)	PUNCT
ftr-474	1180	52	.	.	PUNCT
ftr-474	1181	1	see	see	VERB
ftr-474	1181	2	irc	irc	PROPN
ftr-474	1181	3	§	§	PROPN
ftr-474	1181	4	§	§	PROPN
ftr-474	1181	5	2001(c)(1	2001(c)(1	NOUN
ftr-474	1181	6	)	)	PUNCT
ftr-474	1181	7	,	,	PUNCT
ftr-474	1181	8	2010(a	2010(a	NUM
ftr-474	1181	9	)	)	PUNCT
ftr-474	1181	10	,	,	PUNCT
ftr-474	1181	11	2505(a	2505(a	NUM
ftr-474	1181	12	)	)	PUNCT
ftr-474	1181	13	,	,	PUNCT
ftr-474	1181	14	isenbrgh	isenbrgh	PROPN
ftr-474	1181	15	.	.	PUNCT
ftr-474	1182	1	supra	supra	PROPN
ftr-474	1182	2	note	note	PROPN
ftr-474	1182	3	30	30	NUM
ftr-474	1182	4	.	.	PUNCT
ftr-474	1183	1	at	at	ADP
ftr-474	1183	2	13	13	NUM
ftr-474	1183	3	n.50	n.50	X
ftr-474	1183	4	.	.	PUNCT
ftr-474	1184	1	one	one	NUM
ftr-474	1184	2	commentator	commentator	NOUN
ftr-474	1184	3	has	have	AUX
ftr-474	1184	4	proposed	propose	VERB
ftr-474	1184	5	imposing	impose	VERB
ftr-474	1184	6	transfer	transfer	NOUN
ftr-474	1184	7	tax	tax	NOUN
ftr-474	1184	8	at	at	ADP
ftr-474	1184	9	a	a	DET
ftr-474	1184	10	flat	flat	ADJ
ftr-474	1184	11	rate	rate	NOUN
ftr-474	1184	12	and	and	CCONJ
ftr-474	1184	13	allowing	allow	VERB
ftr-474	1184	14	an	an	DET
ftr-474	1184	15	exemption	exemption	NOUN
ftr-474	1184	16	at	at	ADP
ftr-474	1184	17	death	death	NOUN
ftr-474	1184	18	against	against	ADP
ftr-474	1184	19	transfers	transfer	NOUN
ftr-474	1184	20	in	in	ADP
ftr-474	1184	21	reverse	reverse	ADJ
ftr-474	1184	22	chronological	chronological	ADJ
ftr-474	1184	23	order	order	NOUN
ftr-474	1184	24	.	.	PUNCT
ftr-474	1185	1	dodge	dodge	PROPN
ftr-474	1185	2	.	.	PUNCT
ftr-474	1186	1	supra	supra	PROPN
ftr-474	1186	2	note	note	PROPN
ftr-474	1186	3	180	180	NUM
ftr-474	1186	4	,	,	PUNCT
ftr-474	1186	5	at	at	ADP
ftr-474	1186	6	340	340	NUM
ftr-474	1186	7	-	-	SYM
ftr-474	1186	8	43	43	NUM
ftr-474	1186	9	.	.	PUNCT
ftr-474	1187	1	188	188	NUM
ftr-474	1187	2	.	.	PUNCT
ftr-474	1188	1	for	for	ADP
ftr-474	1188	2	critical	critical	ADJ
ftr-474	1188	3	analyses	analysis	NOUN
ftr-474	1188	4	of	of	ADP
ftr-474	1188	5	existing	exist	VERB
ftr-474	1188	6	law	law	NOUN
ftr-474	1188	7	,	,	PUNCT
ftr-474	1188	8	see	see	VERB
ftr-474	1188	9	dodge	dodge	PROPN
ftr-474	1188	10	,	,	PUNCT
ftr-474	1188	11	supra	supra	PROPN
ftr-474	1188	12	note	note	NOUN
ftr-474	1188	13	180	180	NUM
ftr-474	1188	14	.	.	PUNCT
ftr-474	1189	1	at	at	ADP
ftr-474	1189	2	264	264	NUM
ftr-474	1189	3	-	-	SYM
ftr-474	1189	4	309	309	NUM
ftr-474	1189	5	;	;	PUNCT
ftr-474	1189	6	isenbergh	isenbergh	NOUN
ftr-474	1189	7	,	,	PUNCT
ftr-474	1189	8	supra	supra	PROPN
ftr-474	1189	9	note	note	NOUN
ftr-474	1189	10	30	30	NUM
ftr-474	1189	11	,	,	PUNCT
ftr-474	1189	12	at	at	ADP
ftr-474	1189	13	2	2	NUM
ftr-474	1189	14	-	-	SYM
ftr-474	1189	15	16	16	NUM
ftr-474	1189	16	;	;	PUNCT
ftr-474	1189	17	sims	sim	NOUN
ftr-474	1189	18	,	,	PUNCT
ftr-474	1189	19	supra	supra	PROPN
ftr-474	1189	20	note	note	NOUN
ftr-474	1189	21	183	183	NUM
ftr-474	1189	22	,	,	PUNCT
ftr-474	1189	23	at	at	ADP
ftr-474	1189	24	39	39	NUM
ftr-474	1189	25	-	-	SYM
ftr-474	1189	26	52	52	NUM
ftr-474	1189	27	.	.	PUNCT
ftr-474	1189	28	189	189	NUM
ftr-474	1189	29	.	.	PUNCT
ftr-474	1190	1	a	a	DET
ftr-474	1190	2	similar	similar	ADJ
ftr-474	1190	3	overlap	overlap	NOUN
ftr-474	1190	4	may	may	AUX
ftr-474	1190	5	arise	arise	VERB
ftr-474	1190	6	in	in	ADP
ftr-474	1190	7	an	an	DET
ftr-474	1190	8	outright	outright	ADJ
ftr-474	1190	9	transfer	transfer	NOUN
ftr-474	1190	10	or	or	CCONJ
ftr-474	1190	11	a	a	DET
ftr-474	1190	12	joint	joint	ADJ
ftr-474	1190	13	tenancy	tenancy	NOUN
ftr-474	1190	14	.	.	PUNCT
ftr-474	1191	1	see	see	VERB
ftr-474	1191	2	,	,	PUNCT
ftr-474	1191	3	e.g.	e.g.	ADV
ftr-474	1191	4	,	,	PUNCT
ftr-474	1191	5	irc	irc	PROPN
ftr-474	1191	6	§	§	PROPN
ftr-474	1191	7	§	§	PROPN
ftr-474	1191	8	2035(a	2035(a	NOUN
ftr-474	1191	9	)	)	PUNCT
ftr-474	1191	10	,	,	PUNCT
ftr-474	1191	11	(	(	PUNCT
ftr-474	1191	12	d	d	X
ftr-474	1191	13	)	)	PUNCT
ftr-474	1191	14	,	,	PUNCT
ftr-474	1191	15	2042	2042	NUM
ftr-474	1191	16	(	(	PUNCT
ftr-474	1191	17	transfer	transfer	NOUN
ftr-474	1191	18	of	of	ADP
ftr-474	1191	19	life	life	NOUN
ftr-474	1191	20	insurance	insurance	NOUN
ftr-474	1191	21	policy	policy	NOUN
ftr-474	1191	22	on	on	ADP
ftr-474	1191	23	decedent	decedent	NOUN
ftr-474	1191	24	's	's	PART
ftr-474	1191	25	life	life	NOUN
ftr-474	1191	26	within	within	ADP
ftr-474	1191	27	three	three	NUM
ftr-474	1191	28	years	year	NOUN
ftr-474	1191	29	of	of	ADP
ftr-474	1191	30	death	death	NOUN
ftr-474	1191	31	)	)	PUNCT
ftr-474	1191	32	,	,	PUNCT
ftr-474	1191	33	2040(a	2040(a	NUM
ftr-474	1191	34	)	)	PUNCT
ftr-474	1191	35	(	(	PUNCT
ftr-474	1191	36	nonqualified	nonqualifie	VERB
ftr-474	1191	37	joint	joint	ADJ
ftr-474	1191	38	tenancy	tenancy	NOUN
ftr-474	1191	39	to	to	PART
ftr-474	1191	40	extent	extent	VERB
ftr-474	1191	41	decedent	decedent	NOUN
ftr-474	1191	42	furnished	furnish	VERB
ftr-474	1191	43	consideration	consideration	NOUN
ftr-474	1191	44	)	)	PUNCT
ftr-474	1191	45	.	.	PUNCT
ftr-474	1192	1	190	190	NUM
ftr-474	1192	2	.	.	PUNCT
ftr-474	1193	1	see	see	VERB
ftr-474	1193	2	supra	supra	PROPN
ftr-474	1193	3	notes	note	VERB
ftr-474	1193	4	164	164	NUM
ftr-474	1193	5	-	-	SYM
ftr-474	1193	6	66	66	NUM
ftr-474	1193	7	and	and	CCONJ
ftr-474	1193	8	accompanying	accompany	VERB
ftr-474	1193	9	text	text	NOUN
ftr-474	1193	10	.	.	PUNCT
ftr-474	1194	1	disregarding	disregard	VERB
ftr-474	1194	2	the	the	DET
ftr-474	1194	3	effects	effect	NOUN
ftr-474	1194	4	of	of	ADP
ftr-474	1194	5	credits	credit	NOUN
ftr-474	1194	6	,	,	PUNCT
ftr-474	1194	7	deductions	deduction	NOUN
ftr-474	1194	8	,	,	PUNCT
ftr-474	1194	9	and	and	CCONJ
ftr-474	1194	10	progressive	progressive	ADJ
ftr-474	1194	11	rate	rate	NOUN
ftr-474	1194	12	brackets	bracket	NOUN
ftr-474	1194	13	,	,	PUNCT
ftr-474	1194	14	the	the	DET
ftr-474	1194	15	economic	economic	ADJ
ftr-474	1194	16	cost	cost	NOUN
ftr-474	1194	17	of	of	ADP
ftr-474	1194	18	reinclusion	reinclusion	NOUN
ftr-474	1194	19	may	may	AUX
ftr-474	1194	20	be	be	AUX
ftr-474	1194	21	19941	19941	NUM
ftr-474	1194	22	florida	florida	PROPN
ftr-474	1194	23	tax	tax	NOUN
ftr-474	1194	24	review	review	NOUN
ftr-474	1194	25	ameliorated	ameliorate	VERB
ftr-474	1194	26	by	by	ADP
ftr-474	1194	27	compounding	compound	VERB
ftr-474	1194	28	the	the	DET
ftr-474	1194	29	amount	amount	NOUN
ftr-474	1194	30	of	of	ADP
ftr-474	1194	31	the	the	DET
ftr-474	1194	32	payment	payment	NOUN
ftr-474	1194	33	forward	forward	ADV
ftr-474	1194	34	to	to	ADP
ftr-474	1194	35	the	the	DET
ftr-474	1194	36	time	time	NOUN
ftr-474	1194	37	of	of	ADP
ftr-474	1194	38	death	death	NOUN
ftr-474	1194	39	at	at	ADP
ftr-474	1194	40	an	an	DET
ftr-474	1194	41	appropriate	appropriate	ADJ
ftr-474	1194	42	rate	rate	NOUN
ftr-474	1194	43	of	of	ADP
ftr-474	1194	44	return	return	NOUN
ftr-474	1194	45	.	.	PUNCT
ftr-474	1194	46	'	'	PUNCT
ftr-474	1195	1	9	9	NUM
ftr-474	1195	2	'	'	PUNCT
ftr-474	1195	3	using	use	VERB
ftr-474	1195	4	a	a	DET
ftr-474	1195	5	consistent	consistent	ADJ
ftr-474	1195	6	deathtime	deathtime	NOUN
ftr-474	1195	7	value	value	NOUN
ftr-474	1195	8	for	for	ADP
ftr-474	1195	9	both	both	CCONJ
ftr-474	1195	10	the	the	DET
ftr-474	1195	11	gift	gift	NOUN
ftr-474	1195	12	tax	tax	NOUN
ftr-474	1195	13	payment	payment	NOUN
ftr-474	1195	14	and	and	CCONJ
ftr-474	1195	15	the	the	DET
ftr-474	1195	16	includable	includable	ADJ
ftr-474	1195	17	value	value	NOUN
ftr-474	1195	18	of	of	ADP
ftr-474	1195	19	the	the	DET
ftr-474	1195	20	property	property	NOUN
ftr-474	1195	21	would	would	AUX
ftr-474	1195	22	significantly	significantly	ADV
ftr-474	1195	23	reduce	reduce	VERB
ftr-474	1195	24	the	the	DET
ftr-474	1195	25	distorting	distorting	ADJ
ftr-474	1195	26	effect	effect	NOUN
ftr-474	1195	27	of	of	ADP
ftr-474	1195	28	the	the	DET
ftr-474	1195	29	reinclusion	reinclusion	NOUN
ftr-474	1195	30	provisions	provision	NOUN
ftr-474	1195	31	.	.	PUNCT
ftr-474	1196	1	at	at	ADP
ftr-474	1196	2	a	a	DET
ftr-474	1196	3	more	more	ADV
ftr-474	1196	4	fundamental	fundamental	ADJ
ftr-474	1196	5	level	level	NOUN
ftr-474	1196	6	,	,	PUNCT
ftr-474	1196	7	however	however	ADV
ftr-474	1196	8	,	,	PUNCT
ftr-474	1196	9	the	the	DET
ftr-474	1196	10	question	question	NOUN
ftr-474	1196	11	arises	arise	VERB
ftr-474	1196	12	why	why	SCONJ
ftr-474	1196	13	any	any	DET
ftr-474	1196	14	transfer	transfer	NOUN
ftr-474	1196	15	should	should	AUX
ftr-474	1196	16	ever	ever	ADV
ftr-474	1196	17	enter	enter	VERB
ftr-474	1196	18	the	the	DET
ftr-474	1196	19	transfer	transfer	NOUN
ftr-474	1196	20	tax	tax	NOUN
ftr-474	1196	21	base	base	NOUN
ftr-474	1196	22	more	more	ADJ
ftr-474	1196	23	than	than	ADP
ftr-474	1196	24	once	once	ADV
ftr-474	1196	25	.	.	PUNCT
ftr-474	1197	1	in	in	ADP
ftr-474	1197	2	a	a	DET
ftr-474	1197	3	completely	completely	ADV
ftr-474	1197	4	integrated	integrate	VERB
ftr-474	1197	5	gift	gift	NOUN
ftr-474	1197	6	and	and	CCONJ
ftr-474	1197	7	estate	estate	NOUN
ftr-474	1197	8	tax	tax	NOUN
ftr-474	1197	9	system	system	NOUN
ftr-474	1197	10	,	,	PUNCT
ftr-474	1197	11	each	each	DET
ftr-474	1197	12	transfer	transfer	NOUN
ftr-474	1197	13	would	would	AUX
ftr-474	1197	14	be	be	AUX
ftr-474	1197	15	taxed	tax	VERB
ftr-474	1197	16	only	only	ADV
ftr-474	1197	17	once	once	ADV
ftr-474	1197	18	,	,	PUNCT
ftr-474	1197	19	either	either	CCONJ
ftr-474	1197	20	during	during	ADP
ftr-474	1197	21	life	life	NOUN
ftr-474	1197	22	or	or	CCONJ
ftr-474	1197	23	at	at	ADP
ftr-474	1197	24	death	death	NOUN
ftr-474	1197	25	.	.	PUNCT
ftr-474	1198	1	under	under	ADP
ftr-474	1198	2	a	a	DET
ftr-474	1198	3	uniform	uniform	ADJ
ftr-474	1198	4	completion	completion	NOUN
ftr-474	1198	5	rule	rule	NOUN
ftr-474	1198	6	,	,	PUNCT
ftr-474	1198	7	a	a	DET
ftr-474	1198	8	completed	complete	VERB
ftr-474	1198	9	gift	gift	NOUN
ftr-474	1198	10	of	of	ADP
ftr-474	1198	11	property	property	NOUN
ftr-474	1198	12	would	would	AUX
ftr-474	1198	13	occur	occur	VERB
ftr-474	1198	14	if	if	SCONJ
ftr-474	1198	15	the	the	DET
ftr-474	1198	16	donor	donor	NOUN
ftr-474	1198	17	relinquished	relinquish	VERB
ftr-474	1198	18	sufficient	sufficient	ADJ
ftr-474	1198	19	ownership	ownership	NOUN
ftr-474	1198	20	and	and	CCONJ
ftr-474	1198	21	control	control	NOUN
ftr-474	1198	22	during	during	ADP
ftr-474	1198	23	life	life	NOUN
ftr-474	1198	24	;	;	PUNCT
ftr-474	1198	25	if	if	SCONJ
ftr-474	1198	26	the	the	DET
ftr-474	1198	27	donor	donor	NOUN
ftr-474	1198	28	retained	retain	VERB
ftr-474	1198	29	ownership	ownership	NOUN
ftr-474	1198	30	or	or	CCONJ
ftr-474	1198	31	control	control	NOUN
ftr-474	1198	32	sufficient	sufficient	ADJ
ftr-474	1198	33	to	to	PART
ftr-474	1198	34	prevent	prevent	VERB
ftr-474	1198	35	a	a	DET
ftr-474	1198	36	completed	complete	VERB
ftr-474	1198	37	gift	gift	NOUN
ftr-474	1198	38	of	of	ADP
ftr-474	1198	39	the	the	DET
ftr-474	1198	40	property	property	NOUN
ftr-474	1198	41	from	from	ADP
ftr-474	1198	42	occurring	occur	VERB
ftr-474	1198	43	during	during	ADP
ftr-474	1198	44	life	life	NOUN
ftr-474	1198	45	,	,	PUNCT
ftr-474	1198	46	the	the	DET
ftr-474	1198	47	property	property	NOUN
ftr-474	1198	48	would	would	AUX
ftr-474	1198	49	be	be	AUX
ftr-474	1198	50	included	include	VERB
ftr-474	1198	51	in	in	ADP
ftr-474	1198	52	the	the	DET
ftr-474	1198	53	gross	gross	ADJ
ftr-474	1198	54	estate.192	estate.192	PROPN
ftr-474	1198	55	such	such	DET
ftr-474	1198	56	a	a	DET
ftr-474	1198	57	uniform	uniform	ADJ
ftr-474	1198	58	rule	rule	NOUN
ftr-474	1198	59	would	would	AUX
ftr-474	1198	60	not	not	PART
ftr-474	1198	61	only	only	ADV
ftr-474	1198	62	eliminate	eliminate	VERB
ftr-474	1198	63	the	the	DET
ftr-474	1198	64	overlap	overlap	NOUN
ftr-474	1198	65	between	between	ADP
ftr-474	1198	66	the	the	DET
ftr-474	1198	67	gift	gift	NOUN
ftr-474	1198	68	and	and	CCONJ
ftr-474	1198	69	estate	estate	NOUN
ftr-474	1198	70	taxes	taxis	NOUN
ftr-474	1198	71	but	but	CCONJ
ftr-474	1198	72	also	also	ADV
ftr-474	1198	73	,	,	PUNCT
ftr-474	1198	74	if	if	SCONJ
ftr-474	1198	75	properly	properly	ADV
ftr-474	1198	76	framed	frame	VERB
ftr-474	1198	77	,	,	PUNCT
ftr-474	1198	78	minimize	minimize	VERB
ftr-474	1198	79	tax	tax	NOUN
ftr-474	1198	80	incentives	incentive	NOUN
ftr-474	1198	81	to	to	PART
ftr-474	1198	82	manipulate	manipulate	VERB
ftr-474	1198	83	the	the	DET
ftr-474	1198	84	timing	timing	NOUN
ftr-474	1198	85	of	of	ADP
ftr-474	1198	86	transfers	transfer	NOUN
ftr-474	1198	87	.	.	PUNCT
ftr-474	1199	1	in	in	ADP
ftr-474	1199	2	theory	theory	NOUN
ftr-474	1199	3	,	,	PUNCT
ftr-474	1199	4	the	the	DET
ftr-474	1199	5	timing	timing	NOUN
ftr-474	1199	6	of	of	ADP
ftr-474	1199	7	a	a	DET
ftr-474	1199	8	taxable	taxable	ADJ
ftr-474	1199	9	transfer	transfer	NOUN
ftr-474	1199	10	should	should	AUX
ftr-474	1199	11	not	not	PART
ftr-474	1199	12	affect	affect	VERB
ftr-474	1199	13	the	the	DET
ftr-474	1199	14	economic	economic	ADJ
ftr-474	1199	15	cost	cost	NOUN
ftr-474	1199	16	of	of	ADP
ftr-474	1199	17	transfer	transfer	NOUN
ftr-474	1199	18	tax	tax	NOUN
ftr-474	1199	19	,	,	PUNCT
ftr-474	1199	20	assuming	assume	VERB
ftr-474	1199	21	a	a	DET
ftr-474	1199	22	constant	constant	ADJ
ftr-474	1199	23	flat	flat	ADJ
ftr-474	1199	24	transfer	transfer	NOUN
ftr-474	1199	25	tax	tax	NOUN
ftr-474	1199	26	rate	rate	NOUN
ftr-474	1199	27	and	and	CCONJ
ftr-474	1199	28	a	a	DET
ftr-474	1199	29	uniform	uniform	ADJ
ftr-474	1199	30	rate	rate	NOUN
ftr-474	1199	31	of	of	ADP
ftr-474	1199	32	return	return	NOUN
ftr-474	1199	33	on	on	ADP
ftr-474	1199	34	all	all	DET
ftr-474	1199	35	investments	investment	NOUN
ftr-474	1199	36	.	.	PUNCT
ftr-474	1200	1	'93	'93	PRON
ftr-474	1200	2	assume	assume	VERB
ftr-474	1200	3	that	that	SCONJ
ftr-474	1200	4	a	a	DET
ftr-474	1200	5	donor	donor	NOUN
ftr-474	1200	6	intends	intend	VERB
ftr-474	1200	7	to	to	PART
ftr-474	1200	8	transfer	transfer	VERB
ftr-474	1200	9	property	property	NOUN
ftr-474	1200	10	either	either	CCONJ
ftr-474	1200	11	during	during	ADP
ftr-474	1200	12	life	life	NOUN
ftr-474	1200	13	or	or	CCONJ
ftr-474	1200	14	at	at	ADP
ftr-474	1200	15	death	death	NOUN
ftr-474	1200	16	.	.	PUNCT
ftr-474	1201	1	the	the	DET
ftr-474	1201	2	property	property	NOUN
ftr-474	1201	3	is	be	AUX
ftr-474	1201	4	presently	presently	ADV
ftr-474	1201	5	worth	worth	ADJ
ftr-474	1201	6	$	$	SYM
ftr-474	1201	7	100	100	NUM
ftr-474	1201	8	,	,	PUNCT
ftr-474	1201	9	and	and	CCONJ
ftr-474	1201	10	transfer	transfer	NOUN
ftr-474	1201	11	tax	tax	NOUN
ftr-474	1201	12	is	be	AUX
ftr-474	1201	13	imposed	impose	VERB
ftr-474	1201	14	at	at	ADP
ftr-474	1201	15	a	a	DET
ftr-474	1201	16	flat	flat	ADJ
ftr-474	1201	17	rate	rate	NOUN
ftr-474	1201	18	of	of	ADP
ftr-474	1201	19	40	40	NUM
ftr-474	1201	20	%	%	NOUN
ftr-474	1201	21	on	on	ADP
ftr-474	1201	22	a	a	DET
ftr-474	1201	23	taxinclusive	taxinclusive	ADJ
ftr-474	1201	24	base	base	NOUN
ftr-474	1201	25	.	.	PUNCT
ftr-474	1202	1	if	if	SCONJ
ftr-474	1202	2	the	the	DET
ftr-474	1202	3	donor	donor	NOUN
ftr-474	1202	4	makes	make	VERB
ftr-474	1202	5	an	an	DET
ftr-474	1202	6	immediate	immediate	ADJ
ftr-474	1202	7	lifetime	lifetime	NOUN
ftr-474	1202	8	transfer	transfer	NOUN
ftr-474	1202	9	,	,	PUNCT
ftr-474	1202	10	the	the	DET
ftr-474	1202	11	amount	amount	NOUN
ftr-474	1202	12	of	of	ADP
ftr-474	1202	13	the	the	DET
ftr-474	1202	14	transfer	transfer	NOUN
ftr-474	1202	15	is	be	AUX
ftr-474	1202	16	$	$	SYM
ftr-474	1202	17	100	100	NUM
ftr-474	1202	18	,	,	PUNCT
ftr-474	1202	19	triggering	trigger	VERB
ftr-474	1202	20	a	a	DET
ftr-474	1202	21	tax	tax	NOUN
ftr-474	1202	22	of	of	ADP
ftr-474	1202	23	$	$	SYM
ftr-474	1202	24	40	40	NUM
ftr-474	1202	25	and	and	CCONJ
ftr-474	1202	26	leaving	leave	VERB
ftr-474	1202	27	an	an	DET
ftr-474	1202	28	after	after	ADP
ftr-474	1202	29	-	-	PUNCT
ftr-474	1202	30	tax	tax	NOUN
ftr-474	1202	31	value	value	NOUN
ftr-474	1202	32	of	of	ADP
ftr-474	1202	33	$	$	SYM
ftr-474	1202	34	60	60	NUM
ftr-474	1202	35	.	.	PUNCT
ftr-474	1203	1	if	if	SCONJ
ftr-474	1203	2	instead	instead	ADV
ftr-474	1203	3	the	the	DET
ftr-474	1203	4	property	property	NOUN
ftr-474	1203	5	is	be	AUX
ftr-474	1203	6	taxed	tax	VERB
ftr-474	1203	7	at	at	ADP
ftr-474	1203	8	death	death	NOUN
ftr-474	1203	9	when	when	SCONJ
ftr-474	1203	10	it	it	PRON
ftr-474	1203	11	has	have	AUX
ftr-474	1203	12	appreciated	appreciate	VERB
ftr-474	1203	13	by	by	ADP
ftr-474	1203	14	50	50	NUM
ftr-474	1203	15	%	%	NOUN
ftr-474	1203	16	,	,	PUNCT
ftr-474	1203	17	the	the	DET
ftr-474	1203	18	amount	amount	NOUN
ftr-474	1203	19	of	of	ADP
ftr-474	1203	20	the	the	DET
ftr-474	1203	21	transfer	transfer	NOUN
ftr-474	1203	22	is	be	AUX
ftr-474	1203	23	$	$	SYM
ftr-474	1203	24	150	150	NUM
ftr-474	1203	25	,	,	PUNCT
ftr-474	1203	26	triggering	trigger	VERB
ftr-474	1203	27	a	a	DET
ftr-474	1203	28	tax	tax	NOUN
ftr-474	1203	29	of	of	ADP
ftr-474	1203	30	$	$	SYM
ftr-474	1203	31	60	60	NUM
ftr-474	1203	32	and	and	CCONJ
ftr-474	1203	33	leaving	leave	VERB
ftr-474	1203	34	an	an	DET
ftr-474	1203	35	after	after	ADP
ftr-474	1203	36	-	-	PUNCT
ftr-474	1203	37	tax	tax	NOUN
ftr-474	1203	38	value	value	NOUN
ftr-474	1203	39	of	of	ADP
ftr-474	1203	40	$	$	SYM
ftr-474	1203	41	90	90	NUM
ftr-474	1203	42	.	.	PUNCT
ftr-474	1204	1	the	the	DET
ftr-474	1204	2	economic	economic	ADJ
ftr-474	1204	3	cost	cost	NOUN
ftr-474	1204	4	of	of	ADP
ftr-474	1204	5	the	the	DET
ftr-474	1204	6	transfer	transfer	NOUN
ftr-474	1204	7	tax	tax	NOUN
ftr-474	1204	8	is	be	AUX
ftr-474	1204	9	the	the	DET
ftr-474	1204	10	same	same	ADJ
ftr-474	1204	11	in	in	ADP
ftr-474	1204	12	both	both	DET
ftr-474	1204	13	cases	case	NOUN
ftr-474	1204	14	if	if	SCONJ
ftr-474	1204	15	all	all	DET
ftr-474	1204	16	property	property	NOUN
ftr-474	1204	17	generates	generate	VERB
ftr-474	1204	18	the	the	DET
ftr-474	1204	19	same	same	ADJ
ftr-474	1204	20	50	50	NUM
ftr-474	1204	21	%	%	NOUN
ftr-474	1204	22	return	return	NOUN
ftr-474	1204	23	during	during	ADP
ftr-474	1204	24	the	the	DET
ftr-474	1204	25	time	time	NOUN
ftr-474	1204	26	between	between	ADP
ftr-474	1204	27	the	the	DET
ftr-474	1204	28	two	two	NUM
ftr-474	1204	29	transfers	transfer	NOUN
ftr-474	1204	30	.	.	PUNCT
ftr-474	1205	1	more	more	ADV
ftr-474	1205	2	generally	generally	ADV
ftr-474	1205	3	,	,	PUNCT
ftr-474	1205	4	the	the	DET
ftr-474	1205	5	amount	amount	NOUN
ftr-474	1205	6	of	of	ADP
ftr-474	1205	7	transfer	transfer	NOUN
ftr-474	1205	8	tax	tax	NOUN
ftr-474	1205	9	and	and	CCONJ
ftr-474	1205	10	the	the	DET
ftr-474	1205	11	after	after	ADP
ftr-474	1205	12	-	-	PUNCT
ftr-474	1205	13	tax	tax	NOUN
ftr-474	1205	14	value	value	NOUN
ftr-474	1205	15	of	of	ADP
ftr-474	1205	16	the	the	DET
ftr-474	1205	17	property	property	NOUN
ftr-474	1205	18	bear	bear	NOUN
ftr-474	1205	19	a	a	DET
ftr-474	1205	20	fixed	fix	VERB
ftr-474	1205	21	ratio	ratio	NOUN
ftr-474	1205	22	to	to	ADP
ftr-474	1205	23	each	each	DET
ftr-474	1205	24	other	other	ADJ
ftr-474	1205	25	and	and	CCONJ
ftr-474	1205	26	to	to	ADP
ftr-474	1205	27	the	the	DET
ftr-474	1205	28	preexpressed	preexpresse	VERB
ftr-474	1205	29	as	as	ADP
ftr-474	1205	30	ta((l	ta((l	NOUN
ftr-474	1205	31	t)(1	t)(1	X
ftr-474	1205	32	+	+	CCONJ
ftr-474	1205	33	r)y	r)y	X
ftr-474	1205	34	1	1	NUM
ftr-474	1205	35	)	)	PUNCT
ftr-474	1205	36	,	,	PUNCT
ftr-474	1205	37	where	where	SCONJ
ftr-474	1205	38	t	t	PROPN
ftr-474	1205	39	is	be	AUX
ftr-474	1205	40	the	the	DET
ftr-474	1205	41	nominal	nominal	ADJ
ftr-474	1205	42	gift	gift	NOUN
ftr-474	1205	43	tax	tax	NOUN
ftr-474	1205	44	rate	rate	NOUN
ftr-474	1205	45	,	,	PUNCT
ftr-474	1205	46	a	a	PRON
ftr-474	1205	47	is	be	AUX
ftr-474	1205	48	the	the	DET
ftr-474	1205	49	amount	amount	NOUN
ftr-474	1205	50	of	of	ADP
ftr-474	1205	51	the	the	DET
ftr-474	1205	52	gift	gift	NOUN
ftr-474	1205	53	in	in	ADP
ftr-474	1205	54	the	the	DET
ftr-474	1205	55	initial	initial	ADJ
ftr-474	1205	56	transfer	transfer	NOUN
ftr-474	1205	57	,	,	PUNCT
ftr-474	1205	58	r	r	NOUN
ftr-474	1205	59	is	be	AUX
ftr-474	1205	60	the	the	DET
ftr-474	1205	61	after	after	ADP
ftr-474	1205	62	-	-	PUNCT
ftr-474	1205	63	tax	tax	NOUN
ftr-474	1205	64	rate	rate	NOUN
ftr-474	1205	65	of	of	ADP
ftr-474	1205	66	return	return	NOUN
ftr-474	1205	67	,	,	PUNCT
ftr-474	1205	68	and	and	CCONJ
ftr-474	1205	69	y	y	PROPN
ftr-474	1205	70	is	be	AUX
ftr-474	1205	71	the	the	DET
ftr-474	1205	72	number	number	NOUN
ftr-474	1205	73	of	of	ADP
ftr-474	1205	74	compounding	compounding	NOUN
ftr-474	1205	75	periods	period	NOUN
ftr-474	1205	76	.	.	PUNCT
ftr-474	1206	1	karen	karen	PROPN
ftr-474	1206	2	c.	c.	PROPN
ftr-474	1206	3	burke	burke	PROPN
ftr-474	1206	4	,	,	PUNCT
ftr-474	1206	5	valuation	valuation	NOUN
ftr-474	1206	6	freezes	freeze	VERB
ftr-474	1206	7	after	after	ADP
ftr-474	1206	8	the	the	DET
ftr-474	1206	9	1988	1988	NUM
ftr-474	1206	10	act	act	NOUN
ftr-474	1206	11	:	:	PUNCT
ftr-474	1206	12	the	the	DET
ftr-474	1206	13	impact	impact	NOUN
ftr-474	1206	14	of	of	ADP
ftr-474	1206	15	section	section	NOUN
ftr-474	1206	16	2036(c	2036(c	NUM
ftr-474	1206	17	)	)	PUNCT
ftr-474	1206	18	on	on	ADP
ftr-474	1206	19	closely	closely	ADV
ftr-474	1206	20	held	hold	VERB
ftr-474	1206	21	businesses	business	NOUN
ftr-474	1206	22	,	,	PUNCT
ftr-474	1206	23	31	31	NUM
ftr-474	1206	24	wm	wm	PROPN
ftr-474	1206	25	.	.	PROPN
ftr-474	1206	26	&	&	CCONJ
ftr-474	1206	27	mary	mary	PROPN
ftr-474	1206	28	l.	l.	PROPN
ftr-474	1206	29	rev	rev	PROPN
ftr-474	1206	30	.	.	PROPN
ftr-474	1206	31	67	67	NUM
ftr-474	1206	32	,	,	PUNCT
ftr-474	1206	33	139	139	NUM
ftr-474	1206	34	n.347	n.347	ADJ
ftr-474	1206	35	(	(	PUNCT
ftr-474	1206	36	1989	1989	NUM
ftr-474	1206	37	)	)	PUNCT
ftr-474	1206	38	.	.	PUNCT
ftr-474	1207	1	191	191	X
ftr-474	1207	2	.	.	X
ftr-474	1208	1	for	for	ADP
ftr-474	1208	2	example	example	NOUN
ftr-474	1208	3	,	,	PUNCT
ftr-474	1208	4	an	an	DET
ftr-474	1208	5	appropriate	appropriate	ADJ
ftr-474	1208	6	rate	rate	NOUN
ftr-474	1208	7	might	might	AUX
ftr-474	1208	8	be	be	AUX
ftr-474	1208	9	defined	define	VERB
ftr-474	1208	10	by	by	ADP
ftr-474	1208	11	reference	reference	NOUN
ftr-474	1208	12	to	to	ADP
ftr-474	1208	13	the	the	DET
ftr-474	1208	14	rate	rate	NOUN
ftr-474	1208	15	on	on	ADP
ftr-474	1208	16	federal	federal	ADJ
ftr-474	1208	17	obligations	obligation	NOUN
ftr-474	1208	18	,	,	PUNCT
ftr-474	1208	19	approximating	approximate	VERB
ftr-474	1208	20	a	a	DET
ftr-474	1208	21	riskless	riskless	NOUN
ftr-474	1208	22	rate	rate	NOUN
ftr-474	1208	23	of	of	ADP
ftr-474	1208	24	return	return	NOUN
ftr-474	1208	25	.	.	PUNCT
ftr-474	1209	1	cf	cf	INTJ
ftr-474	1209	2	.	.	PUNCT
ftr-474	1210	1	irc	irc	PROPN
ftr-474	1210	2	§	§	PROPN
ftr-474	1210	3	1274(d	1274(d	NUM
ftr-474	1210	4	)	)	PUNCT
ftr-474	1210	5	(	(	PUNCT
ftr-474	1210	6	defining	define	VERB
ftr-474	1210	7	discount	discount	NOUN
ftr-474	1210	8	rate	rate	NOUN
ftr-474	1210	9	used	use	VERB
ftr-474	1210	10	in	in	ADP
ftr-474	1210	11	calculating	calculate	VERB
ftr-474	1210	12	issue	issue	NOUN
ftr-474	1210	13	price	price	NOUN
ftr-474	1210	14	of	of	ADP
ftr-474	1210	15	certain	certain	ADJ
ftr-474	1210	16	debt	debt	NOUN
ftr-474	1210	17	instruments	instrument	NOUN
ftr-474	1210	18	)	)	PUNCT
ftr-474	1210	19	.	.	PUNCT
ftr-474	1211	1	192	192	NUM
ftr-474	1211	2	.	.	PUNCT
ftr-474	1212	1	technical	technical	ADJ
ftr-474	1212	2	details	detail	NOUN
ftr-474	1212	3	of	of	ADP
ftr-474	1212	4	various	various	ADJ
ftr-474	1212	5	uniform	uniform	ADJ
ftr-474	1212	6	completion	completion	NOUN
ftr-474	1212	7	proposals	proposal	NOUN
ftr-474	1212	8	are	be	AUX
ftr-474	1212	9	discussed	discuss	VERB
ftr-474	1212	10	extensively	extensively	ADV
ftr-474	1212	11	in	in	ADP
ftr-474	1212	12	the	the	DET
ftr-474	1212	13	integration	integration	NOUN
ftr-474	1212	14	literature	literature	NOUN
ftr-474	1212	15	.	.	PUNCT
ftr-474	1213	1	see	see	VERB
ftr-474	1213	2	1969	1969	NUM
ftr-474	1213	3	treasury	treasury	NOUN
ftr-474	1213	4	proposals	proposal	NOUN
ftr-474	1213	5	,	,	PUNCT
ftr-474	1213	6	supra	supra	PROPN
ftr-474	1213	7	note	note	NOUN
ftr-474	1213	8	180	180	NUM
ftr-474	1213	9	,	,	PUNCT
ftr-474	1213	10	at	at	ADP
ftr-474	1213	11	36465	36465	NUM
ftr-474	1213	12	,	,	PUNCT
ftr-474	1213	13	384	384	NUM
ftr-474	1213	14	-	-	SYM
ftr-474	1213	15	87	87	NUM
ftr-474	1213	16	;	;	PUNCT
ftr-474	1213	17	1984	1984	NUM
ftr-474	1213	18	treasury	treasury	NOUN
ftr-474	1213	19	proposals	proposal	NOUN
ftr-474	1213	20	,	,	PUNCT
ftr-474	1213	21	supra	supra	PROPN
ftr-474	1213	22	note	note	NOUN
ftr-474	1213	23	180	180	NUM
ftr-474	1213	24	,	,	PUNCT
ftr-474	1213	25	at	at	ADP
ftr-474	1213	26	378	378	NUM
ftr-474	1213	27	-	-	SYM
ftr-474	1213	28	80	80	NUM
ftr-474	1213	29	;	;	PUNCT
ftr-474	1213	30	aba	aba	PROPN
ftr-474	1213	31	report	report	NOUN
ftr-474	1213	32	,	,	PUNCT
ftr-474	1213	33	supra	supra	PROPN
ftr-474	1213	34	note	note	PROPN
ftr-474	1213	35	180	180	NUM
ftr-474	1213	36	,	,	PUNCT
ftr-474	1213	37	at	at	ADP
ftr-474	1213	38	404	404	NUM
ftr-474	1213	39	-	-	SYM
ftr-474	1213	40	10	10	NUM
ftr-474	1213	41	;	;	PUNCT
ftr-474	1213	42	all	all	DET
ftr-474	1213	43	proposals	proposal	NOUN
ftr-474	1213	44	,	,	PUNCT
ftr-474	1213	45	supra	supra	PROPN
ftr-474	1213	46	note	note	NOUN
ftr-474	1213	47	180	180	NUM
ftr-474	1213	48	,	,	PUNCT
ftr-474	1213	49	at	at	ADP
ftr-474	1213	50	41	41	NUM
ftr-474	1213	51	-	-	SYM
ftr-474	1213	52	47	47	NUM
ftr-474	1213	53	;	;	PUNCT
ftr-474	1213	54	dodge	dodge	VERB
ftr-474	1213	55	,	,	PUNCT
ftr-474	1213	56	supra	supra	PROPN
ftr-474	1213	57	note	note	NOUN
ftr-474	1213	58	180	180	NUM
ftr-474	1213	59	,	,	PUNCT
ftr-474	1213	60	at	at	ADP
ftr-474	1213	61	267	267	NUM
ftr-474	1213	62	-	-	SYM
ftr-474	1213	63	79	79	NUM
ftr-474	1213	64	,	,	PUNCT
ftr-474	1213	65	286	286	NUM
ftr-474	1213	66	-	-	SYM
ftr-474	1213	67	88	88	NUM
ftr-474	1213	68	,	,	PUNCT
ftr-474	1213	69	300	300	NUM
ftr-474	1213	70	-	-	NUM
ftr-474	1213	71	04	04	NUM
ftr-474	1213	72	,	,	PUNCT
ftr-474	1213	73	308	308	NUM
ftr-474	1213	74	-	-	SYM
ftr-474	1213	75	09	09	NUM
ftr-474	1213	76	,	,	PUNCT
ftr-474	1213	77	313	313	NUM
ftr-474	1213	78	-	-	SYM
ftr-474	1213	79	16	16	NUM
ftr-474	1213	80	;	;	PUNCT
ftr-474	1213	81	gaubatz	gaubatz	NOUN
ftr-474	1213	82	,	,	PUNCT
ftr-474	1213	83	supra	supra	PROPN
ftr-474	1213	84	note	note	PROPN
ftr-474	1213	85	180	180	NUM
ftr-474	1213	86	,	,	PUNCT
ftr-474	1213	87	at	at	ADP
ftr-474	1213	88	92	92	NUM
ftr-474	1213	89	-	-	SYM
ftr-474	1213	90	101	101	NUM
ftr-474	1213	91	;	;	PUNCT
ftr-474	1213	92	gutman	gutman	NOUN
ftr-474	1213	93	,	,	PUNCT
ftr-474	1213	94	comment	comment	NOUN
ftr-474	1213	95	,	,	PUNCT
ftr-474	1213	96	supra	supra	PROPN
ftr-474	1213	97	note	note	NOUN
ftr-474	1213	98	180	180	NUM
ftr-474	1213	99	,	,	PUNCT
ftr-474	1213	100	at	at	ADP
ftr-474	1213	101	674	674	NUM
ftr-474	1213	102	-	-	SYM
ftr-474	1213	103	81	81	NUM
ftr-474	1213	104	.	.	PUNCT
ftr-474	1213	105	193	193	NUM
ftr-474	1213	106	.	.	PUNCT
ftr-474	1214	1	alvin	alvin	PROPN
ftr-474	1214	2	c.	c.	PROPN
ftr-474	1214	3	warren	warren	PROPN
ftr-474	1214	4	,	,	PUNCT
ftr-474	1214	5	jr	jr	PROPN
ftr-474	1214	6	.	.	PROPN
ftr-474	1214	7	,	,	PUNCT
ftr-474	1214	8	the	the	DET
ftr-474	1214	9	timing	timing	NOUN
ftr-474	1214	10	of	of	ADP
ftr-474	1214	11	taxes	taxis	NOUN
ftr-474	1214	12	,	,	PUNCT
ftr-474	1214	13	39	39	NUM
ftr-474	1214	14	nat'l	nat'l	PROPN
ftr-474	1214	15	tax	tax	NOUN
ftr-474	1214	16	j.	j.	PROPN
ftr-474	1214	17	499	499	NUM
ftr-474	1214	18	,	,	PUNCT
ftr-474	1214	19	500	500	NUM
ftr-474	1214	20	-	-	SYM
ftr-474	1214	21	01	01	NUM
ftr-474	1214	22	(	(	PUNCT
ftr-474	1214	23	1986	1986	NUM
ftr-474	1214	24	)	)	PUNCT
ftr-474	1214	25	.	.	PUNCT
ftr-474	1215	1	[	[	X
ftr-474	1215	2	vol	vol	NOUN
ftr-474	1215	3	2:3	2:3	NUM
ftr-474	1215	4	rethinking	rethinking	ADJ
ftr-474	1215	5	section	section	NOUN
ftr-474	1215	6	2702	2702	NUM
ftr-474	1215	7	tax	tax	NOUN
ftr-474	1215	8	value	value	NOUN
ftr-474	1215	9	of	of	ADP
ftr-474	1215	10	the	the	DET
ftr-474	1215	11	property	property	NOUN
ftr-474	1215	12	,	,	PUNCT
ftr-474	1215	13	regardless	regardless	ADV
ftr-474	1215	14	of	of	ADP
ftr-474	1215	15	the	the	DET
ftr-474	1215	16	rate	rate	NOUN
ftr-474	1215	17	of	of	ADP
ftr-474	1215	18	return	return	NOUN
ftr-474	1215	19	.	.	PUNCT
ftr-474	1215	20	"	"	PUNCT
ftr-474	1215	21	stated	state	VERB
ftr-474	1215	22	differently	differently	ADV
ftr-474	1215	23	,	,	PUNCT
ftr-474	1215	24	the	the	DET
ftr-474	1215	25	lost	lost	ADJ
ftr-474	1215	26	return	return	NOUN
ftr-474	1215	27	on	on	ADP
ftr-474	1215	28	an	an	DET
ftr-474	1215	29	early	early	ADJ
ftr-474	1215	30	tax	tax	NOUN
ftr-474	1215	31	payment	payment	NOUN
ftr-474	1215	32	exactly	exactly	ADV
ftr-474	1215	33	offsets	offset	VERB
ftr-474	1215	34	the	the	DET
ftr-474	1215	35	exclusion	exclusion	NOUN
ftr-474	1215	36	of	of	ADP
ftr-474	1215	37	subsequent	subsequent	ADJ
ftr-474	1215	38	appreciation	appreciation	NOUN
ftr-474	1215	39	from	from	ADP
ftr-474	1215	40	the	the	DET
ftr-474	1215	41	transfer	transfer	NOUN
ftr-474	1215	42	tax	tax	NOUN
ftr-474	1215	43	base	base	NOUN
ftr-474	1215	44	.	.	PUNCT
ftr-474	1216	1	"	"	PUNCT
ftr-474	1216	2	'	'	PUNCT
ftr-474	1216	3	a	a	DET
ftr-474	1216	4	uniform	uniform	ADJ
ftr-474	1216	5	completion	completion	NOUN
ftr-474	1216	6	rule	rule	NOUN
ftr-474	1216	7	,	,	PUNCT
ftr-474	1216	8	if	if	SCONJ
ftr-474	1216	9	practicable	practicable	ADJ
ftr-474	1216	10	,	,	PUNCT
ftr-474	1216	11	would	would	AUX
ftr-474	1216	12	eliminate	eliminate	VERB
ftr-474	1216	13	the	the	DET
ftr-474	1216	14	cumbersome	cumbersome	ADJ
ftr-474	1216	15	mechanics	mechanic	NOUN
ftr-474	1216	16	and	and	CCONJ
ftr-474	1216	17	arbitrary	arbitrary	ADJ
ftr-474	1216	18	effects	effect	NOUN
ftr-474	1216	19	of	of	ADP
ftr-474	1216	20	the	the	DET
ftr-474	1216	21	existing	exist	VERB
ftr-474	1216	22	reinclusion	reinclusion	NOUN
ftr-474	1216	23	provisions	provision	NOUN
ftr-474	1216	24	.	.	PUNCT
ftr-474	1217	1	under	under	ADP
ftr-474	1217	2	an	an	DET
ftr-474	1217	3	"	"	PUNCT
ftr-474	1217	4	easy	easy	ADJ
ftr-474	1217	5	-	-	PUNCT
ftr-474	1217	6	to	to	ADP
ftr-474	1217	7	-	-	PUNCT
ftr-474	1217	8	complete	complete	ADJ
ftr-474	1217	9	"	"	PUNCT
ftr-474	1217	10	rule	rule	NOUN
ftr-474	1217	11	,	,	PUNCT
ftr-474	1217	12	a	a	DET
ftr-474	1217	13	donor	donor	NOUN
ftr-474	1217	14	may	may	AUX
ftr-474	1217	15	make	make	VERB
ftr-474	1217	16	a	a	DET
ftr-474	1217	17	completed	complete	VERB
ftr-474	1217	18	gift	gift	NOUN
ftr-474	1217	19	while	while	SCONJ
ftr-474	1217	20	retaining	retain	VERB
ftr-474	1217	21	a	a	DET
ftr-474	1217	22	substantial	substantial	ADJ
ftr-474	1217	23	degree	degree	NOUN
ftr-474	1217	24	of	of	ADP
ftr-474	1217	25	control	control	NOUN
ftr-474	1217	26	over	over	ADP
ftr-474	1217	27	the	the	DET
ftr-474	1217	28	transferred	transfer	VERB
ftr-474	1217	29	property	property	NOUN
ftr-474	1217	30	.	.	PUNCT
ftr-474	1218	1	by	by	ADP
ftr-474	1218	2	contrast	contrast	NOUN
ftr-474	1218	3	,	,	PUNCT
ftr-474	1218	4	a	a	DET
ftr-474	1218	5	"	"	PUNCT
ftr-474	1218	6	hard	hard	ADJ
ftr-474	1218	7	-	-	PUNCT
ftr-474	1218	8	to	to	ADP
ftr-474	1218	9	-	-	PUNCT
ftr-474	1218	10	complete	complete	ADJ
ftr-474	1218	11	"	"	PUNCT
ftr-474	1218	12	rule	rule	NOUN
ftr-474	1218	13	prevents	prevent	VERB
ftr-474	1218	14	a	a	DET
ftr-474	1218	15	completed	complete	VERB
ftr-474	1218	16	gift	gift	NOUN
ftr-474	1218	17	from	from	ADP
ftr-474	1218	18	occurring	occur	VERB
ftr-474	1218	19	until	until	SCONJ
ftr-474	1218	20	the	the	DET
ftr-474	1218	21	donor	donor	NOUN
ftr-474	1218	22	relinquishes	relinquish	VERB
ftr-474	1218	23	substantially	substantially	ADV
ftr-474	1218	24	all	all	DET
ftr-474	1218	25	control	control	NOUN
ftr-474	1218	26	over	over	ADP
ftr-474	1218	27	the	the	DET
ftr-474	1218	28	transferred	transfer	VERB
ftr-474	1218	29	property	property	NOUN
ftr-474	1218	30	.	.	PUNCT
ftr-474	1219	1	the	the	DET
ftr-474	1219	2	existing	exist	VERB
ftr-474	1219	3	gift	gift	NOUN
ftr-474	1219	4	tax	tax	NOUN
ftr-474	1219	5	rules	rule	NOUN
ftr-474	1219	6	represent	represent	VERB
ftr-474	1219	7	a	a	DET
ftr-474	1219	8	hybrid	hybrid	ADJ
ftr-474	1219	9	approach	approach	NOUN
ftr-474	1219	10	which	which	PRON
ftr-474	1219	11	offers	offer	VERB
ftr-474	1219	12	a	a	DET
ftr-474	1219	13	donor	donor	NOUN
ftr-474	1219	14	considerable	considerable	ADJ
ftr-474	1219	15	flexibility	flexibility	NOUN
ftr-474	1219	16	in	in	ADP
ftr-474	1219	17	determining	determine	VERB
ftr-474	1219	18	the	the	DET
ftr-474	1219	19	time	time	NOUN
ftr-474	1219	20	of	of	ADP
ftr-474	1219	21	completion	completion	NOUN
ftr-474	1219	22	with	with	ADP
ftr-474	1219	23	respect	respect	NOUN
ftr-474	1219	24	to	to	ADP
ftr-474	1219	25	separate	separate	ADJ
ftr-474	1219	26	interests	interest	NOUN
ftr-474	1219	27	in	in	ADP
ftr-474	1219	28	the	the	DET
ftr-474	1219	29	underlying	underlying	ADJ
ftr-474	1219	30	property.6	property.6	PROPN
ftr-474	1219	31	those	those	DET
ftr-474	1219	32	rules	rule	NOUN
ftr-474	1219	33	,	,	PUNCT
ftr-474	1219	34	however	however	ADV
ftr-474	1219	35	,	,	PUNCT
ftr-474	1219	36	operate	operate	VERB
ftr-474	1219	37	without	without	ADP
ftr-474	1219	38	regard	regard	NOUN
ftr-474	1219	39	to	to	PART
ftr-474	1219	40	ease	ease	NOUN
ftr-474	1219	41	or	or	CCONJ
ftr-474	1219	42	difficulty	difficulty	NOUN
ftr-474	1219	43	of	of	ADP
ftr-474	1219	44	valuation.197	valuation.197	PRON
ftr-474	1219	45	indeed	indeed	ADV
ftr-474	1219	46	,	,	PUNCT
ftr-474	1219	47	most	most	ADJ
ftr-474	1219	48	of	of	ADP
ftr-474	1219	49	the	the	DET
ftr-474	1219	50	abuses	abuse	NOUN
ftr-474	1219	51	at	at	ADP
ftr-474	1219	52	which	which	DET
ftr-474	1219	53	section	section	NOUN
ftr-474	1219	54	2702	2702	NUM
ftr-474	1219	55	is	be	AUX
ftr-474	1219	56	aimed	aim	VERB
ftr-474	1219	57	involve	involve	VERB
ftr-474	1219	58	exploiting	exploit	VERB
ftr-474	1219	59	the	the	DET
ftr-474	1219	60	tables	table	NOUN
ftr-474	1219	61	to	to	PART
ftr-474	1219	62	apportion	apportion	NOUN
ftr-474	1219	63	value	value	NOUN
ftr-474	1219	64	unrealistically	unrealistically	ADV
ftr-474	1219	65	between	between	ADP
ftr-474	1219	66	transferred	transfer	VERB
ftr-474	1219	67	and	and	CCONJ
ftr-474	1219	68	retained	retain	VERB
ftr-474	1219	69	interests	interest	NOUN
ftr-474	1219	70	in	in	ADP
ftr-474	1219	71	the	the	DET
ftr-474	1219	72	initial	initial	ADJ
ftr-474	1219	73	transfer	transfer	NOUN
ftr-474	1219	74	.	.	PUNCT
ftr-474	1220	1	any	any	DET
ftr-474	1220	2	choice	choice	NOUN
ftr-474	1220	3	between	between	ADP
ftr-474	1220	4	an	an	DET
ftr-474	1220	5	easy	easy	ADJ
ftr-474	1220	6	-	-	PUNCT
ftr-474	1220	7	tocomplete	tocomplete	ADJ
ftr-474	1220	8	rule	rule	NOUN
ftr-474	1220	9	and	and	CCONJ
ftr-474	1220	10	a	a	DET
ftr-474	1220	11	hard	hard	ADJ
ftr-474	1220	12	-	-	PUNCT
ftr-474	1220	13	to	to	ADP
ftr-474	1220	14	-	-	PUNCT
ftr-474	1220	15	complete	complete	ADJ
ftr-474	1220	16	rule	rule	NOUN
ftr-474	1220	17	should	should	AUX
ftr-474	1220	18	reflect	reflect	VERB
ftr-474	1220	19	the	the	DET
ftr-474	1220	20	need	need	NOUN
ftr-474	1220	21	for	for	ADP
ftr-474	1220	22	a	a	DET
ftr-474	1220	23	consistent	consistent	ADJ
ftr-474	1220	24	,	,	PUNCT
ftr-474	1220	25	accurate	accurate	ADJ
ftr-474	1220	26	,	,	PUNCT
ftr-474	1220	27	and	and	CCONJ
ftr-474	1220	28	administrable	administrable	ADJ
ftr-474	1220	29	valuation	valuation	NOUN
ftr-474	1220	30	method	method	NOUN
ftr-474	1220	31	.	.	PUNCT
ftr-474	1221	1	in	in	ADP
ftr-474	1221	2	general	general	ADJ
ftr-474	1221	3	,	,	PUNCT
ftr-474	1221	4	a	a	DET
ftr-474	1221	5	uniform	uniform	ADJ
ftr-474	1221	6	hard	hard	ADV
ftr-474	1221	7	-	-	PUNCT
ftr-474	1221	8	to	to	ADP
ftr-474	1221	9	-	-	PUNCT
ftr-474	1221	10	complete	complete	ADJ
ftr-474	1221	11	rule	rule	NOUN
ftr-474	1221	12	would	would	AUX
ftr-474	1221	13	minimize	minimize	VERB
ftr-474	1221	14	uncertainty	uncertainty	NOUN
ftr-474	1221	15	in	in	ADP
ftr-474	1221	16	valuing	value	VERB
ftr-474	1221	17	separate	separate	ADJ
ftr-474	1221	18	interests	interest	NOUN
ftr-474	1221	19	in	in	ADP
ftr-474	1221	20	the	the	DET
ftr-474	1221	21	underlying	underlie	VERB
ftr-474	1221	22	property	property	NOUN
ftr-474	1221	23	.	.	PUNCT
ftr-474	1221	24	'	'	PUNCT
ftr-474	1222	1	indeed	indeed	ADV
ftr-474	1222	2	,	,	PUNCT
ftr-474	1222	3	194	194	NUM
ftr-474	1222	4	.	.	PUNCT
ftr-474	1223	1	assuming	assume	VERB
ftr-474	1223	2	a	a	DET
ftr-474	1223	3	uniform	uniform	ADJ
ftr-474	1223	4	tax	tax	NOUN
ftr-474	1223	5	-	-	PUNCT
ftr-474	1223	6	inclusive	inclusive	ADJ
ftr-474	1223	7	base	base	NOUN
ftr-474	1223	8	,	,	PUNCT
ftr-474	1223	9	a	a	DET
ftr-474	1223	10	flat	flat	ADJ
ftr-474	1223	11	40	40	NUM
ftr-474	1223	12	%	%	NOUN
ftr-474	1223	13	tax	tax	NOUN
ftr-474	1223	14	rate	rate	NOUN
ftr-474	1223	15	,	,	PUNCT
ftr-474	1223	16	and	and	CCONJ
ftr-474	1223	17	a	a	DET
ftr-474	1223	18	constant	constant	ADJ
ftr-474	1223	19	rate	rate	NOUN
ftr-474	1223	20	of	of	ADP
ftr-474	1223	21	return	return	NOUN
ftr-474	1223	22	on	on	ADP
ftr-474	1223	23	all	all	DET
ftr-474	1223	24	investments	investment	NOUN
ftr-474	1223	25	,	,	PUNCT
ftr-474	1223	26	the	the	DET
ftr-474	1223	27	following	follow	VERB
ftr-474	1223	28	table	table	NOUN
ftr-474	1223	29	illustrates	illustrate	VERB
ftr-474	1223	30	the	the	DET
ftr-474	1223	31	fixed	fix	VERB
ftr-474	1223	32	ratio	ratio	NOUN
ftr-474	1223	33	between	between	ADP
ftr-474	1223	34	the	the	DET
ftr-474	1223	35	pre	pre	ADJ
ftr-474	1223	36	-	-	ADJ
ftr-474	1223	37	tax	tax	ADJ
ftr-474	1223	38	value	value	NOUN
ftr-474	1223	39	of	of	ADP
ftr-474	1223	40	property	property	NOUN
ftr-474	1223	41	,	,	PUNCT
ftr-474	1223	42	the	the	DET
ftr-474	1223	43	amount	amount	NOUN
ftr-474	1223	44	of	of	ADP
ftr-474	1223	45	transfer	transfer	NOUN
ftr-474	1223	46	tax	tax	NOUN
ftr-474	1223	47	,	,	PUNCT
ftr-474	1223	48	and	and	CCONJ
ftr-474	1223	49	the	the	DET
ftr-474	1223	50	after	after	ADP
ftr-474	1223	51	-	-	PUNCT
ftr-474	1223	52	tax	tax	NOUN
ftr-474	1223	53	value	value	NOUN
ftr-474	1223	54	of	of	ADP
ftr-474	1223	55	the	the	DET
ftr-474	1223	56	property	property	NOUN
ftr-474	1223	57	:	:	PUNCT
ftr-474	1223	58	rate	rate	NOUN
ftr-474	1223	59	of	of	ADP
ftr-474	1223	60	return	return	NOUN
ftr-474	1223	61	none	none	NOUN
ftr-474	1223	62	20	20	NUM
ftr-474	1223	63	%	%	NOUN
ftr-474	1223	64	50	50	NUM
ftr-474	1223	65	%	%	NOUN
ftr-474	1223	66	100	100	NUM
ftr-474	1223	67	%	%	NOUN
ftr-474	1223	68	ratio	ratio	NOUN
ftr-474	1223	69	pre	pre	ADJ
ftr-474	1223	70	-	-	ADJ
ftr-474	1223	71	tax	tax	ADJ
ftr-474	1223	72	value	value	NOUN
ftr-474	1223	73	$	$	SYM
ftr-474	1223	74	100	100	NUM
ftr-474	1223	75	$	$	SYM
ftr-474	1223	76	120	120	NUM
ftr-474	1223	77	$	$	SYM
ftr-474	1223	78	150	150	NUM
ftr-474	1223	79	5200	5200	NUM
ftr-474	1223	80	100	100	NUM
ftr-474	1223	81	%	%	NOUN
ftr-474	1223	82	amount	amount	NOUN
ftr-474	1223	83	of	of	ADP
ftr-474	1223	84	tax	tax	NOUN
ftr-474	1223	85	40	40	NUM
ftr-474	1223	86	48	48	NUM
ftr-474	1223	87	60	60	NUM
ftr-474	1223	88	80	80	NUM
ftr-474	1223	89	40	40	NUM
ftr-474	1223	90	%	%	NOUN
ftr-474	1223	91	after	after	ADP
ftr-474	1223	92	-	-	PUNCT
ftr-474	1223	93	tax	tax	NOUN
ftr-474	1223	94	value	value	NOUN
ftr-474	1223	95	60	60	NUM
ftr-474	1223	96	72	72	NUM
ftr-474	1223	97	90	90	NUM
ftr-474	1223	98	120	120	NUM
ftr-474	1223	99	60	60	NUM
ftr-474	1223	100	%	%	NOUN
ftr-474	1223	101	195	195	NUM
ftr-474	1223	102	.	.	PUNCT
ftr-474	1224	1	as	as	ADP
ftr-474	1224	2	a	a	DET
ftr-474	1224	3	practical	practical	ADJ
ftr-474	1224	4	matter	matter	NOUN
ftr-474	1224	5	,	,	PUNCT
ftr-474	1224	6	the	the	DET
ftr-474	1224	7	rate	rate	NOUN
ftr-474	1224	8	of	of	ADP
ftr-474	1224	9	return	return	NOUN
ftr-474	1224	10	is	be	AUX
ftr-474	1224	11	not	not	PART
ftr-474	1224	12	the	the	DET
ftr-474	1224	13	same	same	ADJ
ftr-474	1224	14	for	for	ADP
ftr-474	1224	15	all	all	DET
ftr-474	1224	16	investments	investment	NOUN
ftr-474	1224	17	.	.	PUNCT
ftr-474	1225	1	to	to	ADP
ftr-474	1225	2	the	the	DET
ftr-474	1225	3	extent	extent	NOUN
ftr-474	1225	4	that	that	SCONJ
ftr-474	1225	5	the	the	DET
ftr-474	1225	6	rate	rate	NOUN
ftr-474	1225	7	of	of	ADP
ftr-474	1225	8	return	return	NOUN
ftr-474	1225	9	on	on	ADP
ftr-474	1225	10	donated	donate	VERB
ftr-474	1225	11	property	property	NOUN
ftr-474	1225	12	exceeds	exceed	VERB
ftr-474	1225	13	the	the	DET
ftr-474	1225	14	rate	rate	NOUN
ftr-474	1225	15	of	of	ADP
ftr-474	1225	16	return	return	NOUN
ftr-474	1225	17	on	on	ADP
ftr-474	1225	18	the	the	DET
ftr-474	1225	19	property	property	NOUN
ftr-474	1225	20	used	use	VERB
ftr-474	1225	21	to	to	PART
ftr-474	1225	22	pay	pay	VERB
ftr-474	1225	23	transfer	transfer	NOUN
ftr-474	1225	24	tax	tax	NOUN
ftr-474	1225	25	,	,	PUNCT
ftr-474	1225	26	the	the	DET
ftr-474	1225	27	donor	donor	NOUN
ftr-474	1225	28	has	have	VERB
ftr-474	1225	29	an	an	DET
ftr-474	1225	30	incentive	incentive	NOUN
ftr-474	1225	31	to	to	PART
ftr-474	1225	32	pay	pay	VERB
ftr-474	1225	33	the	the	DET
ftr-474	1225	34	tax	tax	NOUN
ftr-474	1225	35	sooner	soon	ADV
ftr-474	1225	36	rather	rather	ADV
ftr-474	1225	37	than	than	ADP
ftr-474	1225	38	later	later	ADV
ftr-474	1225	39	.	.	PUNCT
ftr-474	1226	1	196	196	NUM
ftr-474	1226	2	.	.	PUNCT
ftr-474	1227	1	for	for	ADP
ftr-474	1227	2	example	example	NOUN
ftr-474	1227	3	,	,	PUNCT
ftr-474	1227	4	a	a	DET
ftr-474	1227	5	donor	donor	NOUN
ftr-474	1227	6	generally	generally	ADV
ftr-474	1227	7	can	can	AUX
ftr-474	1227	8	prevent	prevent	VERB
ftr-474	1227	9	gift	gift	NOUN
ftr-474	1227	10	completion	completion	NOUN
ftr-474	1227	11	with	with	ADP
ftr-474	1227	12	respect	respect	NOUN
ftr-474	1227	13	to	to	ADP
ftr-474	1227	14	an	an	DET
ftr-474	1227	15	interest	interest	NOUN
ftr-474	1227	16	simply	simply	ADV
ftr-474	1227	17	by	by	ADP
ftr-474	1227	18	retaining	retain	VERB
ftr-474	1227	19	a	a	DET
ftr-474	1227	20	power	power	NOUN
ftr-474	1227	21	affecting	affect	VERB
ftr-474	1227	22	beneficial	beneficial	ADJ
ftr-474	1227	23	enjoyment	enjoyment	NOUN
ftr-474	1227	24	of	of	ADP
ftr-474	1227	25	the	the	DET
ftr-474	1227	26	interest	interest	NOUN
ftr-474	1227	27	.	.	PUNCT
ftr-474	1228	1	regs	regs	PROPN
ftr-474	1228	2	.	.	PUNCT
ftr-474	1229	1	§	§	PROPN
ftr-474	1229	2	25.2511	25.2511	NUM
ftr-474	1229	3	-	-	SYM
ftr-474	1229	4	2(b	2(b	NUM
ftr-474	1229	5	)	)	PUNCT
ftr-474	1229	6	,	,	PUNCT
ftr-474	1229	7	(	(	PUNCT
ftr-474	1229	8	c	c	NOUN
ftr-474	1229	9	)	)	PUNCT
ftr-474	1229	10	.	.	PUNCT
ftr-474	1230	1	on	on	ADP
ftr-474	1230	2	the	the	DET
ftr-474	1230	3	other	other	ADJ
ftr-474	1230	4	hand	hand	NOUN
ftr-474	1230	5	,	,	PUNCT
ftr-474	1230	6	a	a	DET
ftr-474	1230	7	retained	retain	VERB
ftr-474	1230	8	power	power	NOUN
ftr-474	1230	9	affecting	affect	VERB
ftr-474	1230	10	beneficial	beneficial	ADJ
ftr-474	1230	11	enjoyment	enjoyment	NOUN
ftr-474	1230	12	does	do	AUX
ftr-474	1230	13	not	not	PART
ftr-474	1230	14	prevent	prevent	VERB
ftr-474	1230	15	completion	completion	NOUN
ftr-474	1230	16	if	if	SCONJ
ftr-474	1230	17	the	the	DET
ftr-474	1230	18	power	power	NOUN
ftr-474	1230	19	is	be	AUX
ftr-474	1230	20	limited	limit	VERB
ftr-474	1230	21	by	by	ADP
ftr-474	1230	22	an	an	DET
ftr-474	1230	23	"	"	PUNCT
ftr-474	1230	24	ascertainable	ascertainable	ADJ
ftr-474	1230	25	standard	standard	NOUN
ftr-474	1230	26	"	"	PUNCT
ftr-474	1230	27	and	and	CCONJ
ftr-474	1230	28	is	be	AUX
ftr-474	1230	29	held	hold	VERB
ftr-474	1230	30	by	by	ADP
ftr-474	1230	31	the	the	DET
ftr-474	1230	32	donor	donor	NOUN
ftr-474	1230	33	in	in	ADP
ftr-474	1230	34	a	a	DET
ftr-474	1230	35	fiduciary	fiduciary	ADJ
ftr-474	1230	36	capacity	capacity	NOUN
ftr-474	1230	37	.	.	PUNCT
ftr-474	1231	1	regs	regs	PROPN
ftr-474	1231	2	.	.	PUNCT
ftr-474	1232	1	§	§	PROPN
ftr-474	1232	2	25.2511	25.2511	NUM
ftr-474	1232	3	-	-	SYM
ftr-474	1232	4	2(c	2(c	NUM
ftr-474	1232	5	)	)	PUNCT
ftr-474	1232	6	.	.	PUNCT
ftr-474	1233	1	(	(	PUNCT
ftr-474	1233	2	g	g	NOUN
ftr-474	1233	3	)	)	PUNCT
ftr-474	1233	4	.	.	PUNCT
ftr-474	1234	1	197	197	NUM
ftr-474	1234	2	.	.	PUNCT
ftr-474	1235	1	the	the	DET
ftr-474	1235	2	government	government	NOUN
ftr-474	1235	3	appears	appear	VERB
ftr-474	1235	4	to	to	PART
ftr-474	1235	5	have	have	AUX
ftr-474	1235	6	rejected	reject	VERB
ftr-474	1235	7	an	an	DET
ftr-474	1235	8	"	"	PUNCT
ftr-474	1235	9	open	open	ADJ
ftr-474	1235	10	"	"	PUNCT
ftr-474	1235	11	transaction	transaction	NOUN
ftr-474	1235	12	approach	approach	NOUN
ftr-474	1235	13	in	in	ADP
ftr-474	1235	14	the	the	DET
ftr-474	1235	15	gift	gift	NOUN
ftr-474	1235	16	tax	tax	NOUN
ftr-474	1235	17	context	context	NOUN
ftr-474	1235	18	.	.	PUNCT
ftr-474	1236	1	see	see	VERB
ftr-474	1236	2	supra	supra	PROPN
ftr-474	1236	3	note	note	PROPN
ftr-474	1236	4	63	63	NUM
ftr-474	1236	5	.	.	PUNCT
ftr-474	1236	6	198	198	NUM
ftr-474	1236	7	.	.	PUNCT
ftr-474	1237	1	by	by	ADP
ftr-474	1237	2	contrast	contrast	NOUN
ftr-474	1237	3	,	,	PUNCT
ftr-474	1237	4	an	an	DET
ftr-474	1237	5	easy	easy	ADJ
ftr-474	1237	6	-	-	PUNCT
ftr-474	1237	7	to	to	ADP
ftr-474	1237	8	-	-	PUNCT
ftr-474	1237	9	complete	complete	ADJ
ftr-474	1237	10	rule	rule	NOUN
ftr-474	1237	11	tends	tend	VERB
ftr-474	1237	12	to	to	PART
ftr-474	1237	13	require	require	VERB
ftr-474	1237	14	valuation	valuation	NOUN
ftr-474	1237	15	of	of	ADP
ftr-474	1237	16	separate	separate	ADJ
ftr-474	1237	17	transferred	transfer	VERB
ftr-474	1237	18	interests	interest	NOUN
ftr-474	1237	19	at	at	ADP
ftr-474	1237	20	a	a	DET
ftr-474	1237	21	time	time	NOUN
ftr-474	1237	22	when	when	SCONJ
ftr-474	1237	23	the	the	DET
ftr-474	1237	24	degree	degree	NOUN
ftr-474	1237	25	of	of	ADP
ftr-474	1237	26	beneficial	beneficial	ADJ
ftr-474	1237	27	enjoyment	enjoyment	NOUN
ftr-474	1237	28	they	they	PRON
ftr-474	1237	29	represent	represent	VERB
ftr-474	1237	30	remains	remain	VERB
ftr-474	1237	31	speculative	speculative	ADJ
ftr-474	1237	32	.	.	PUNCT
ftr-474	1238	1	on	on	ADP
ftr-474	1238	2	the	the	DET
ftr-474	1238	3	implications	implication	NOUN
ftr-474	1238	4	of	of	ADP
ftr-474	1238	5	easy	easy	ADJ
ftr-474	1238	6	-	-	PUNCT
ftr-474	1238	7	to	to	AUX
ftr-474	1238	8	-	-	PUNCT
ftr-474	1238	9	complete	complete	ADJ
ftr-474	1238	10	and	and	CCONJ
ftr-474	1238	11	hard	hard	ADV
ftr-474	1238	12	-	-	PUNCT
ftr-474	1238	13	to	to	ADP
ftr-474	1238	14	-	-	PUNCT
ftr-474	1238	15	complete	complete	ADJ
ftr-474	1238	16	rules	rule	NOUN
ftr-474	1238	17	,	,	PUNCT
ftr-474	1238	18	see	see	VERB
ftr-474	1238	19	1969	1969	NUM
ftr-474	1238	20	treasury	treasury	NOUN
ftr-474	1238	21	proposals	proposal	NOUN
ftr-474	1238	22	,	,	PUNCT
ftr-474	1238	23	supra	supra	PROPN
ftr-474	1238	24	note	note	NOUN
ftr-474	1238	25	180	180	NUM
ftr-474	1238	26	,	,	PUNCT
ftr-474	1238	27	at	at	ADP
ftr-474	1238	28	361	361	NUM
ftr-474	1238	29	-	-	SYM
ftr-474	1238	30	68	68	NUM
ftr-474	1238	31	,	,	PUNCT
ftr-474	1238	32	372	372	NUM
ftr-474	1238	33	-	-	SYM
ftr-474	1238	34	73	73	NUM
ftr-474	1238	35	,	,	PUNCT
ftr-474	1238	36	384	384	NUM
ftr-474	1238	37	-	-	SYM
ftr-474	1238	38	87	87	NUM
ftr-474	1238	39	;	;	PUNCT
ftr-474	1238	40	1984	1984	NUM
ftr-474	1238	41	treasury	treasury	NOUN
ftr-474	1238	42	proposals	proposal	NOUN
ftr-474	1238	43	.	.	PUNCT
ftr-474	1239	1	supra	supra	PROPN
ftr-474	1239	2	note	note	PROPN
ftr-474	1239	3	180	180	NUM
ftr-474	1239	4	,	,	PUNCT
ftr-474	1239	5	at	at	ADP
ftr-474	1239	6	378	378	NUM
ftr-474	1239	7	-	-	SYM
ftr-474	1239	8	83	83	NUM
ftr-474	1239	9	;	;	PUNCT
ftr-474	1239	10	aba	aba	PROPN
ftr-474	1239	11	report	report	NOUN
ftr-474	1239	12	,	,	PUNCT
ftr-474	1239	13	supra	supra	PROPN
ftr-474	1239	14	note	note	NOUN
ftr-474	1239	15	180	180	NUM
ftr-474	1239	16	.	.	PUNCT
ftr-474	1240	1	at	at	ADP
ftr-474	1240	2	404	404	NUM
ftr-474	1240	3	-	-	SYM
ftr-474	1240	4	10	10	NUM
ftr-474	1240	5	;	;	PUNCT
ftr-474	1240	6	all	all	DET
ftr-474	1240	7	proposals	proposal	NOUN
ftr-474	1240	8	,	,	PUNCT
ftr-474	1240	9	supra	supra	PROPN
ftr-474	1240	10	note	note	NOUN
ftr-474	1240	11	180	180	NUM
ftr-474	1240	12	.	.	PUNCT
ftr-474	1241	1	at	at	ADP
ftr-474	1241	2	41	41	NUM
ftr-474	1241	3	-	-	SYM
ftr-474	1241	4	47	47	NUM
ftr-474	1241	5	;	;	PUNCT
ftr-474	1241	6	dodge	dodge	VERB
ftr-474	1241	7	,	,	PUNCT
ftr-474	1241	8	supra	supra	PROPN
ftr-474	1241	9	note	note	NOUN
ftr-474	1241	10	180	180	NUM
ftr-474	1241	11	,	,	PUNCT
ftr-474	1241	12	at	at	ADP
ftr-474	1241	13	281	281	NUM
ftr-474	1241	14	-	-	SYM
ftr-474	1241	15	304	304	NUM
ftr-474	1241	16	;	;	PUNCT
ftr-474	1241	17	gaubatz	gaubatz	NOUN
ftr-474	1241	18	,	,	PUNCT
ftr-474	1241	19	supra	supra	PROPN
ftr-474	1241	20	note	note	PROPN
ftr-474	1241	21	180	180	NUM
ftr-474	1241	22	,	,	PUNCT
ftr-474	1241	23	at	at	ADP
ftr-474	1241	24	92	92	NUM
ftr-474	1241	25	-	-	SYM
ftr-474	1241	26	101	101	NUM
ftr-474	1241	27	:	:	PUNCT
ftr-474	1241	28	gutman	gutman	NOUN
ftr-474	1241	29	.	.	PUNCT
ftr-474	1242	1	comment	comment	NOUN
ftr-474	1242	2	,	,	PUNCT
ftr-474	1242	3	supra	supra	PROPN
ftr-474	1242	4	note	note	NOUN
ftr-474	1242	5	180	180	NUM
ftr-474	1242	6	,	,	PUNCT
ftr-474	1242	7	at	at	ADP
ftr-474	1242	8	674	674	NUM
ftr-474	1242	9	-	-	SYM
ftr-474	1242	10	81	81	NUM
ftr-474	1242	11	;	;	PUNCT
ftr-474	1242	12	gutman	gutman	NOUN
ftr-474	1242	13	,	,	PUNCT
ftr-474	1242	14	transfer	transfer	VERB
ftr-474	1242	15	tax	tax	NOUN
ftr-474	1242	16	reform	reform	NOUN
ftr-474	1242	17	,	,	PUNCT
ftr-474	1242	18	supra	supra	PROPN
ftr-474	1242	19	note	note	NOUN
ftr-474	1242	20	180	180	NUM
ftr-474	1242	21	.	.	PUNCT
ftr-474	1243	1	at	at	ADP
ftr-474	1243	2	125659	125659	NUM
ftr-474	1243	3	.	.	PUNCT
ftr-474	1243	4	1994	1994	NUM
ftr-474	1243	5	]	]	PUNCT
ftr-474	1243	6	florida	florida	PROPN
ftr-474	1243	7	tax	tax	PROPN
ftr-474	1243	8	review	review	NOUN
ftr-474	1243	9	under	under	ADP
ftr-474	1243	10	a	a	DET
ftr-474	1243	11	strong	strong	ADJ
ftr-474	1243	12	version	version	NOUN
ftr-474	1243	13	of	of	ADP
ftr-474	1243	14	a	a	DET
ftr-474	1243	15	hard	hard	ADJ
ftr-474	1243	16	-	-	PUNCT
ftr-474	1243	17	to	to	ADP
ftr-474	1243	18	-	-	PUNCT
ftr-474	1243	19	complete	complete	ADJ
ftr-474	1243	20	rule	rule	NOUN
ftr-474	1243	21	,	,	PUNCT
ftr-474	1243	22	a	a	DET
ftr-474	1243	23	split	split	ADJ
ftr-474	1243	24	-	-	PUNCT
ftr-474	1243	25	interest	interest	NOUN
ftr-474	1243	26	transfer	transfer	NOUN
ftr-474	1243	27	would	would	AUX
ftr-474	1243	28	trigger	trigger	VERB
ftr-474	1243	29	no	no	DET
ftr-474	1243	30	completed	complete	VERB
ftr-474	1243	31	gift	gift	NOUN
ftr-474	1243	32	as	as	ADV
ftr-474	1243	33	long	long	ADV
ftr-474	1243	34	as	as	SCONJ
ftr-474	1243	35	the	the	DET
ftr-474	1243	36	donor	donor	NOUN
ftr-474	1243	37	retained	retain	VERB
ftr-474	1243	38	any	any	DET
ftr-474	1243	39	interest	interest	NOUN
ftr-474	1243	40	(	(	PUNCT
ftr-474	1243	41	or	or	CCONJ
ftr-474	1243	42	control	control	NOUN
ftr-474	1243	43	of	of	ADP
ftr-474	1243	44	any	any	DET
ftr-474	1243	45	interest	interest	NOUN
ftr-474	1243	46	)	)	PUNCT
ftr-474	1243	47	in	in	ADP
ftr-474	1243	48	the	the	DET
ftr-474	1243	49	underlying	underlie	VERB
ftr-474	1243	50	property	property	NOUN
ftr-474	1243	51	.	.	PUNCT
ftr-474	1244	1	upon	upon	SCONJ
ftr-474	1244	2	the	the	DET
ftr-474	1244	3	expiration	expiration	NOUN
ftr-474	1244	4	or	or	CCONJ
ftr-474	1244	5	disposition	disposition	NOUN
ftr-474	1244	6	of	of	ADP
ftr-474	1244	7	the	the	DET
ftr-474	1244	8	retained	retain	VERB
ftr-474	1244	9	interest	interest	NOUN
ftr-474	1244	10	during	during	ADP
ftr-474	1244	11	life	life	NOUN
ftr-474	1244	12	or	or	CCONJ
ftr-474	1244	13	at	at	ADP
ftr-474	1244	14	death	death	NOUN
ftr-474	1244	15	,	,	PUNCT
ftr-474	1244	16	the	the	DET
ftr-474	1244	17	entire	entire	ADJ
ftr-474	1244	18	property	property	NOUN
ftr-474	1244	19	could	could	AUX
ftr-474	1244	20	be	be	AUX
ftr-474	1244	21	valued	value	VERB
ftr-474	1244	22	under	under	ADP
ftr-474	1244	23	general	general	ADJ
ftr-474	1244	24	principles	principle	NOUN
ftr-474	1244	25	without	without	ADP
ftr-474	1244	26	apportioning	apportion	VERB
ftr-474	1244	27	value	value	NOUN
ftr-474	1244	28	between	between	ADP
ftr-474	1244	29	retained	retain	VERB
ftr-474	1244	30	and	and	CCONJ
ftr-474	1244	31	transferred	transfer	VERB
ftr-474	1244	32	interests	interest	NOUN
ftr-474	1244	33	.	.	PUNCT
ftr-474	1245	1	thus	thus	ADV
ftr-474	1245	2	,	,	PUNCT
ftr-474	1245	3	for	for	ADP
ftr-474	1245	4	example	example	NOUN
ftr-474	1245	5	,	,	PUNCT
ftr-474	1245	6	if	if	SCONJ
ftr-474	1245	7	a	a	DET
ftr-474	1245	8	donor	donor	NOUN
ftr-474	1245	9	transferred	transfer	VERB
ftr-474	1245	10	property	property	NOUN
ftr-474	1245	11	in	in	ADP
ftr-474	1245	12	trust	trust	NOUN
ftr-474	1245	13	retaining	retain	VERB
ftr-474	1245	14	only	only	ADV
ftr-474	1245	15	an	an	DET
ftr-474	1245	16	income	income	NOUN
ftr-474	1245	17	interest	interest	NOUN
ftr-474	1245	18	for	for	ADP
ftr-474	1245	19	a	a	DET
ftr-474	1245	20	fixed	fix	VERB
ftr-474	1245	21	term	term	NOUN
ftr-474	1245	22	of	of	ADP
ftr-474	1245	23	years	year	NOUN
ftr-474	1245	24	,	,	PUNCT
ftr-474	1245	25	a	a	DET
ftr-474	1245	26	completed	complete	VERB
ftr-474	1245	27	transfer	transfer	NOUN
ftr-474	1245	28	of	of	ADP
ftr-474	1245	29	the	the	DET
ftr-474	1245	30	underlying	underlie	VERB
ftr-474	1245	31	property	property	NOUN
ftr-474	1245	32	would	would	AUX
ftr-474	1245	33	occur	occur	VERB
ftr-474	1245	34	at	at	ADP
ftr-474	1245	35	the	the	DET
ftr-474	1245	36	expiration	expiration	NOUN
ftr-474	1245	37	of	of	ADP
ftr-474	1245	38	the	the	DET
ftr-474	1245	39	term	term	NOUN
ftr-474	1245	40	or	or	CCONJ
ftr-474	1245	41	at	at	ADP
ftr-474	1245	42	the	the	DET
ftr-474	1245	43	donor	donor	NOUN
ftr-474	1245	44	's	's	PART
ftr-474	1245	45	prior	prior	ADJ
ftr-474	1245	46	death	death	NOUN
ftr-474	1245	47	.	.	PUNCT
ftr-474	1246	1	in	in	ADP
ftr-474	1246	2	effect	effect	NOUN
ftr-474	1246	3	,	,	PUNCT
ftr-474	1246	4	a	a	DET
ftr-474	1246	5	hard	hard	ADJ
ftr-474	1246	6	-	-	PUNCT
ftr-474	1246	7	to	to	ADP
ftr-474	1246	8	-	-	PUNCT
ftr-474	1246	9	complete	complete	ADJ
ftr-474	1246	10	rule	rule	NOUN
ftr-474	1246	11	would	would	AUX
ftr-474	1246	12	hold	hold	VERB
ftr-474	1246	13	split	split	ADJ
ftr-474	1246	14	-	-	PUNCT
ftr-474	1246	15	interest	interest	NOUN
ftr-474	1246	16	transfers	transfer	NOUN
ftr-474	1246	17	"	"	PUNCT
ftr-474	1246	18	open	open	ADJ
ftr-474	1246	19	"	"	PUNCT
ftr-474	1246	20	until	until	SCONJ
ftr-474	1246	21	the	the	DET
ftr-474	1246	22	retained	retain	VERB
ftr-474	1246	23	interest	interest	NOUN
ftr-474	1246	24	ceased	cease	VERB
ftr-474	1246	25	to	to	PART
ftr-474	1246	26	have	have	VERB
ftr-474	1246	27	any	any	DET
ftr-474	1246	28	significance	significance	NOUN
ftr-474	1246	29	for	for	ADP
ftr-474	1246	30	valuation	valuation	NOUN
ftr-474	1246	31	purposes	purpose	NOUN
ftr-474	1246	32	.	.	PUNCT
ftr-474	1246	33	'99	'99	NUM
ftr-474	1246	34	as	as	ADP
ftr-474	1246	35	a	a	DET
ftr-474	1246	36	result	result	NOUN
ftr-474	1246	37	,	,	PUNCT
ftr-474	1246	38	the	the	DET
ftr-474	1246	39	need	need	NOUN
ftr-474	1246	40	for	for	ADP
ftr-474	1246	41	special	special	ADJ
ftr-474	1246	42	valuation	valuation	NOUN
ftr-474	1246	43	rules	rule	NOUN
ftr-474	1246	44	and	and	CCONJ
ftr-474	1246	45	subsequent	subsequent	ADJ
ftr-474	1246	46	adjustments	adjustment	NOUN
ftr-474	1246	47	would	would	AUX
ftr-474	1246	48	disappear	disappear	VERB
ftr-474	1246	49	.	.	PUNCT
ftr-474	1247	1	one	one	NUM
ftr-474	1247	2	possible	possible	ADJ
ftr-474	1247	3	objection	objection	NOUN
ftr-474	1247	4	to	to	ADP
ftr-474	1247	5	a	a	DET
ftr-474	1247	6	hard	hard	ADJ
ftr-474	1247	7	-	-	PUNCT
ftr-474	1247	8	to	to	ADP
ftr-474	1247	9	-	-	PUNCT
ftr-474	1247	10	complete	complete	ADJ
ftr-474	1247	11	rule	rule	NOUN
ftr-474	1247	12	is	be	AUX
ftr-474	1247	13	that	that	SCONJ
ftr-474	1247	14	some	some	DET
ftr-474	1247	15	interests	interest	NOUN
ftr-474	1247	16	may	may	AUX
ftr-474	1247	17	be	be	AUX
ftr-474	1247	18	valued	value	VERB
ftr-474	1247	19	and	and	CCONJ
ftr-474	1247	20	included	include	VERB
ftr-474	1247	21	in	in	ADP
ftr-474	1247	22	the	the	DET
ftr-474	1247	23	transfer	transfer	NOUN
ftr-474	1247	24	tax	tax	NOUN
ftr-474	1247	25	base	base	NOUN
ftr-474	1247	26	long	long	ADV
ftr-474	1247	27	after	after	SCONJ
ftr-474	1247	28	the	the	DET
ftr-474	1247	29	donor	donor	NOUN
ftr-474	1247	30	relinquished	relinquish	VERB
ftr-474	1247	31	ownership	ownership	NOUN
ftr-474	1247	32	and	and	CCONJ
ftr-474	1247	33	control	control	NOUN
ftr-474	1247	34	of	of	ADP
ftr-474	1247	35	them	they	PRON
ftr-474	1247	36	.	.	PUNCT
ftr-474	1248	1	in	in	ADP
ftr-474	1248	2	the	the	DET
ftr-474	1248	3	case	case	NOUN
ftr-474	1248	4	of	of	ADP
ftr-474	1248	5	a	a	DET
ftr-474	1248	6	grit	grit	NOUN
ftr-474	1248	7	,	,	PUNCT
ftr-474	1248	8	for	for	ADP
ftr-474	1248	9	example	example	NOUN
ftr-474	1248	10	,	,	PUNCT
ftr-474	1248	11	the	the	DET
ftr-474	1248	12	remainder	remainder	NOUN
ftr-474	1248	13	transferred	transfer	VERB
ftr-474	1248	14	in	in	ADP
ftr-474	1248	15	the	the	DET
ftr-474	1248	16	initial	initial	ADJ
ftr-474	1248	17	transfer	transfer	NOUN
ftr-474	1248	18	may	may	AUX
ftr-474	1248	19	appreciate	appreciate	VERB
ftr-474	1248	20	substantially	substantially	ADV
ftr-474	1248	21	in	in	ADP
ftr-474	1248	22	value	value	NOUN
ftr-474	1248	23	by	by	ADP
ftr-474	1248	24	the	the	DET
ftr-474	1248	25	time	time	NOUN
ftr-474	1248	26	all	all	DET
ftr-474	1248	27	retained	retain	VERB
ftr-474	1248	28	interests	interest	NOUN
ftr-474	1248	29	expire.2	expire.2	VERB
ftr-474	1248	30	there	there	PRON
ftr-474	1248	31	is	be	VERB
ftr-474	1248	32	no	no	DET
ftr-474	1248	33	reason	reason	NOUN
ftr-474	1248	34	,	,	PUNCT
ftr-474	1248	35	however	however	ADV
ftr-474	1248	36	,	,	PUNCT
ftr-474	1248	37	why	why	SCONJ
ftr-474	1248	38	common	common	ADJ
ftr-474	1248	39	-	-	PUNCT
ftr-474	1248	40	law	law	NOUN
ftr-474	1248	41	property	property	NOUN
ftr-474	1248	42	concepts	concept	NOUN
ftr-474	1248	43	should	should	AUX
ftr-474	1248	44	determine	determine	VERB
ftr-474	1248	45	the	the	DET
ftr-474	1248	46	timing	timing	NOUN
ftr-474	1248	47	or	or	CCONJ
ftr-474	1248	48	extent	extent	NOUN
ftr-474	1248	49	of	of	ADP
ftr-474	1248	50	a	a	DET
ftr-474	1248	51	transfer	transfer	NOUN
ftr-474	1248	52	for	for	ADP
ftr-474	1248	53	federal	federal	ADJ
ftr-474	1248	54	tax	tax	NOUN
ftr-474	1248	55	purposes.2	purposes.2	PROPN
ftr-474	1248	56	"	"	PUNCT
ftr-474	1248	57	'	'	PUNCT
ftr-474	1248	58	in	in	ADP
ftr-474	1248	59	effect	effect	NOUN
ftr-474	1248	60	,	,	PUNCT
ftr-474	1248	61	a	a	DET
ftr-474	1248	62	hard	hard	ADJ
ftr-474	1248	63	-	-	PUNCT
ftr-474	1248	64	to	to	ADP
ftr-474	1248	65	-	-	PUNCT
ftr-474	1248	66	complete	complete	ADJ
ftr-474	1248	67	rule	rule	NOUN
ftr-474	1248	68	ignores	ignore	VERB
ftr-474	1248	69	the	the	DET
ftr-474	1248	70	fragmentation	fragmentation	NOUN
ftr-474	1248	71	of	of	ADP
ftr-474	1248	72	beneficial	beneficial	ADJ
ftr-474	1248	73	ownership	ownership	NOUN
ftr-474	1248	74	in	in	ADP
ftr-474	1248	75	the	the	DET
ftr-474	1248	76	initial	initial	ADJ
ftr-474	1248	77	transfer	transfer	NOUN
ftr-474	1248	78	and	and	CCONJ
ftr-474	1248	79	treats	treat	VERB
ftr-474	1248	80	the	the	DET
ftr-474	1248	81	donor	donor	NOUN
ftr-474	1248	82	as	as	ADP
ftr-474	1248	83	making	make	VERB
ftr-474	1248	84	a	a	DET
ftr-474	1248	85	completed	complete	VERB
ftr-474	1248	86	transfer	transfer	NOUN
ftr-474	1248	87	of	of	ADP
ftr-474	1248	88	the	the	DET
ftr-474	1248	89	entire	entire	ADJ
ftr-474	1248	90	property	property	NOUN
ftr-474	1248	91	upon	upon	SCONJ
ftr-474	1248	92	the	the	DET
ftr-474	1248	93	termination	termination	NOUN
ftr-474	1248	94	of	of	ADP
ftr-474	1248	95	all	all	DET
ftr-474	1248	96	retained	retain	VERB
ftr-474	1248	97	ownership	ownership	NOUN
ftr-474	1248	98	and	and	CCONJ
ftr-474	1248	99	control	control	NOUN
ftr-474	1248	100	.	.	PUNCT
ftr-474	1249	1	this	this	PRON
ftr-474	1249	2	represents	represent	VERB
ftr-474	1249	3	a	a	DET
ftr-474	1249	4	systematic	systematic	ADJ
ftr-474	1249	5	extension	extension	NOUN
ftr-474	1249	6	of	of	ADP
ftr-474	1249	7	existing	exist	VERB
ftr-474	1249	8	rules	rule	NOUN
ftr-474	1249	9	concerning	concern	VERB
ftr-474	1249	10	the	the	DET
ftr-474	1249	11	time	time	NOUN
ftr-474	1249	12	of	of	ADP
ftr-474	1249	13	completion	completion	NOUN
ftr-474	1249	14	in	in	ADP
ftr-474	1249	15	the	the	DET
ftr-474	1249	16	context	context	NOUN
ftr-474	1249	17	of	of	ADP
ftr-474	1249	18	retained	retain	VERB
ftr-474	1249	19	powers	power	NOUN
ftr-474	1249	20	over	over	ADP
ftr-474	1249	21	a	a	DET
ftr-474	1249	22	particular	particular	ADJ
ftr-474	1249	23	transferred	transfer	VERB
ftr-474	1249	24	interest.2"2	interest.2"2	NOUN
ftr-474	1249	25	a	a	DET
ftr-474	1249	26	more	more	ADV
ftr-474	1249	27	serious	serious	ADJ
ftr-474	1249	28	problem	problem	NOUN
ftr-474	1249	29	with	with	ADP
ftr-474	1249	30	the	the	DET
ftr-474	1249	31	strong	strong	ADJ
ftr-474	1249	32	version	version	NOUN
ftr-474	1249	33	of	of	ADP
ftr-474	1249	34	a	a	DET
ftr-474	1249	35	hard	hard	ADJ
ftr-474	1249	36	-	-	PUNCT
ftr-474	1249	37	to	to	ADP
ftr-474	1249	38	-	-	PUNCT
ftr-474	1249	39	complete	complete	ADJ
ftr-474	1249	40	rule	rule	NOUN
ftr-474	1249	41	stems	stem	VERB
ftr-474	1249	42	from	from	ADP
ftr-474	1249	43	the	the	DET
ftr-474	1249	44	treatment	treatment	NOUN
ftr-474	1249	45	of	of	ADP
ftr-474	1249	46	retained	retain	VERB
ftr-474	1249	47	future	future	ADJ
ftr-474	1249	48	interests	interest	NOUN
ftr-474	1249	49	.	.	PUNCT
ftr-474	1250	1	if	if	SCONJ
ftr-474	1250	2	a	a	DET
ftr-474	1250	3	donor	donor	NOUN
ftr-474	1250	4	transfers	transfer	VERB
ftr-474	1250	5	a	a	DET
ftr-474	1250	6	term	term	NOUN
ftr-474	1250	7	interest	interest	NOUN
ftr-474	1250	8	while	while	SCONJ
ftr-474	1250	9	retaining	retain	VERB
ftr-474	1250	10	a	a	DET
ftr-474	1250	11	reversion	reversion	NOUN
ftr-474	1250	12	,	,	PUNCT
ftr-474	1250	13	any	any	DET
ftr-474	1250	14	distributions	distribution	NOUN
ftr-474	1250	15	with	with	ADP
ftr-474	1250	16	respect	respect	NOUN
ftr-474	1250	17	to	to	ADP
ftr-474	1250	18	the	the	DET
ftr-474	1250	19	transferred	transfer	VERB
ftr-474	1250	20	interest	interest	NOUN
ftr-474	1250	21	would	would	AUX
ftr-474	1250	22	trigger	trigger	VERB
ftr-474	1250	23	completed	complete	VERB
ftr-474	1250	24	gifts.2	gifts.2	NOUN
ftr-474	1250	25	"	"	PUNCT
ftr-474	1250	26	3	3	NUM
ftr-474	1250	27	although	although	SCONJ
ftr-474	1250	28	periodic	periodic	ADJ
ftr-474	1250	29	199	199	NUM
ftr-474	1250	30	.	.	PUNCT
ftr-474	1251	1	cf	cf	INTJ
ftr-474	1251	2	.	.	PUNCT
ftr-474	1252	1	irc	irc	PROPN
ftr-474	1252	2	§	§	PROPN
ftr-474	1252	3	§	§	PROPN
ftr-474	1252	4	2612(a	2612(a	NOUN
ftr-474	1252	5	)	)	PUNCT
ftr-474	1252	6	,	,	PUNCT
ftr-474	1252	7	2622	2622	NUM
ftr-474	1252	8	(	(	PUNCT
ftr-474	1252	9	timing	timing	NOUN
ftr-474	1252	10	and	and	CCONJ
ftr-474	1252	11	amount	amount	NOUN
ftr-474	1252	12	of	of	ADP
ftr-474	1252	13	taxable	taxable	ADJ
ftr-474	1252	14	termination	termination	NOUN
ftr-474	1252	15	for	for	ADP
ftr-474	1252	16	generation	generation	NOUN
ftr-474	1252	17	-	-	PUNCT
ftr-474	1252	18	skipping	skip	VERB
ftr-474	1252	19	transfer	transfer	NOUN
ftr-474	1252	20	tax	tax	NOUN
ftr-474	1252	21	purposes	purpose	NOUN
ftr-474	1252	22	)	)	PUNCT
ftr-474	1252	23	;	;	PUNCT
ftr-474	1252	24	irc	irc	PROPN
ftr-474	1252	25	§	§	PROPN
ftr-474	1252	26	2642(f	2642(f	PROPN
ftr-474	1252	27	)	)	PUNCT
ftr-474	1252	28	(	(	PUNCT
ftr-474	1252	29	timing	timing	NOUN
ftr-474	1252	30	and	and	CCONJ
ftr-474	1252	31	amount	amount	NOUN
ftr-474	1252	32	of	of	ADP
ftr-474	1252	33	direct	direct	ADJ
ftr-474	1252	34	skip	skip	NOUN
ftr-474	1252	35	determined	determine	VERB
ftr-474	1252	36	at	at	ADP
ftr-474	1252	37	expiration	expiration	NOUN
ftr-474	1252	38	of	of	ADP
ftr-474	1252	39	"	"	PUNCT
ftr-474	1252	40	estate	estate	NOUN
ftr-474	1252	41	tax	tax	NOUN
ftr-474	1252	42	inclusion	inclusion	NOUN
ftr-474	1252	43	period	period	NOUN
ftr-474	1252	44	"	"	PUNCT
ftr-474	1252	45	)	)	PUNCT
ftr-474	1252	46	.	.	PUNCT
ftr-474	1253	1	200	200	NUM
ftr-474	1253	2	.	.	PUNCT
ftr-474	1254	1	presumably	presumably	ADV
ftr-474	1254	2	,	,	PUNCT
ftr-474	1254	3	most	most	ADJ
ftr-474	1254	4	donors	donor	NOUN
ftr-474	1254	5	who	who	PRON
ftr-474	1254	6	create	create	VERB
ftr-474	1254	7	grits	grit	NOUN
ftr-474	1254	8	expect	expect	VERB
ftr-474	1254	9	that	that	SCONJ
ftr-474	1254	10	the	the	DET
ftr-474	1254	11	underlying	underlie	VERB
ftr-474	1254	12	property	property	NOUN
ftr-474	1254	13	will	will	AUX
ftr-474	1254	14	appreciate	appreciate	VERB
ftr-474	1254	15	and	and	CCONJ
ftr-474	1254	16	structure	structure	VERB
ftr-474	1254	17	the	the	DET
ftr-474	1254	18	transaction	transaction	NOUN
ftr-474	1254	19	to	to	PART
ftr-474	1254	20	maximize	maximize	VERB
ftr-474	1254	21	the	the	DET
ftr-474	1254	22	probability	probability	NOUN
ftr-474	1254	23	that	that	SCONJ
ftr-474	1254	24	future	future	ADJ
ftr-474	1254	25	appreciation	appreciation	NOUN
ftr-474	1254	26	will	will	AUX
ftr-474	1254	27	escape	escape	VERB
ftr-474	1254	28	gift	gift	NOUN
ftr-474	1254	29	and	and	CCONJ
ftr-474	1254	30	estate	estate	NOUN
ftr-474	1254	31	tax	tax	NOUN
ftr-474	1254	32	.	.	PUNCT
ftr-474	1255	1	201	201	NUM
ftr-474	1255	2	.	.	PUNCT
ftr-474	1256	1	the	the	DET
ftr-474	1256	2	same	same	ADJ
ftr-474	1256	3	term	term	NOUN
ftr-474	1256	4	often	often	ADV
ftr-474	1256	5	refers	refer	VERB
ftr-474	1256	6	to	to	ADP
ftr-474	1256	7	fundamentally	fundamentally	ADV
ftr-474	1256	8	different	different	ADJ
ftr-474	1256	9	concepts	concept	NOUN
ftr-474	1256	10	,	,	PUNCT
ftr-474	1256	11	depending	depend	VERB
ftr-474	1256	12	on	on	ADP
ftr-474	1256	13	whether	whether	SCONJ
ftr-474	1256	14	it	it	PRON
ftr-474	1256	15	appears	appear	VERB
ftr-474	1256	16	in	in	ADP
ftr-474	1256	17	a	a	DET
ftr-474	1256	18	federal	federal	ADJ
ftr-474	1256	19	gift	gift	NOUN
ftr-474	1256	20	tax	tax	NOUN
ftr-474	1256	21	context	context	NOUN
ftr-474	1256	22	or	or	CCONJ
ftr-474	1256	23	a	a	DET
ftr-474	1256	24	common	common	ADJ
ftr-474	1256	25	-	-	PUNCT
ftr-474	1256	26	law	law	NOUN
ftr-474	1256	27	property	property	NOUN
ftr-474	1256	28	context	context	NOUN
ftr-474	1256	29	.	.	PUNCT
ftr-474	1257	1	see	see	VERB
ftr-474	1257	2	,	,	PUNCT
ftr-474	1257	3	e.g.	e.g.	ADV
ftr-474	1257	4	,	,	PUNCT
ftr-474	1257	5	dickman	dickman	PROPN
ftr-474	1257	6	v.	v.	PROPN
ftr-474	1257	7	commissioner	commissioner	PROPN
ftr-474	1257	8	,	,	PUNCT
ftr-474	1257	9	465	465	NUM
ftr-474	1257	10	u.s	u.s	PROPN
ftr-474	1257	11	.	.	PROPN
ftr-474	1257	12	330	330	NUM
ftr-474	1257	13	,	,	PUNCT
ftr-474	1257	14	333	333	NUM
ftr-474	1257	15	-	-	SYM
ftr-474	1257	16	38	38	NUM
ftr-474	1257	17	(	(	PUNCT
ftr-474	1257	18	1984	1984	NUM
ftr-474	1257	19	)	)	PUNCT
ftr-474	1257	20	(	(	PUNCT
ftr-474	1257	21	"	"	PUNCT
ftr-474	1257	22	gift	gift	NOUN
ftr-474	1257	23	"	"	PUNCT
ftr-474	1257	24	)	)	PUNCT
ftr-474	1257	25	;	;	PUNCT
ftr-474	1257	26	jewett	jewett	PROPN
ftr-474	1257	27	v.	v.	PROPN
ftr-474	1257	28	commissioner	commissioner	PROPN
ftr-474	1257	29	,	,	PUNCT
ftr-474	1257	30	455	455	NUM
ftr-474	1257	31	u.s	u.s	PROPN
ftr-474	1257	32	.	.	PROPN
ftr-474	1257	33	305	305	NUM
ftr-474	1257	34	(	(	PUNCT
ftr-474	1257	35	1982	1982	NUM
ftr-474	1257	36	)	)	PUNCT
ftr-474	1257	37	(	(	PUNCT
ftr-474	1257	38	"	"	PUNCT
ftr-474	1257	39	disclaimer	disclaimer	ADJ
ftr-474	1257	40	"	"	PUNCT
ftr-474	1257	41	)	)	PUNCT
ftr-474	1257	42	;	;	PUNCT
ftr-474	1257	43	commissioner	commissioner	PROPN
ftr-474	1257	44	v.	v.	PROPN
ftr-474	1257	45	disston	disston	PROPN
ftr-474	1257	46	,	,	PUNCT
ftr-474	1257	47	325	325	NUM
ftr-474	1257	48	u.s	u.s	PROPN
ftr-474	1257	49	.	.	PROPN
ftr-474	1257	50	442	442	NUM
ftr-474	1257	51	,	,	PUNCT
ftr-474	1257	52	446	446	NUM
ftr-474	1257	53	(	(	PUNCT
ftr-474	1257	54	1945	1945	NUM
ftr-474	1257	55	)	)	PUNCT
ftr-474	1257	56	(	(	PUNCT
ftr-474	1257	57	"	"	PUNCT
ftr-474	1257	58	future	future	ADJ
ftr-474	1257	59	interest	interest	NOUN
ftr-474	1257	60	"	"	PUNCT
ftr-474	1257	61	)	)	PUNCT
ftr-474	1257	62	.	.	PUNCT
ftr-474	1258	1	202	202	X
ftr-474	1258	2	.	.	PUNCT
ftr-474	1259	1	see	see	VERB
ftr-474	1259	2	regs	reg	NOUN
ftr-474	1259	3	.	.	PUNCT
ftr-474	1260	1	§	§	PROPN
ftr-474	1260	2	25.2511	25.2511	NUM
ftr-474	1260	3	-	-	SYM
ftr-474	1260	4	2(b	2(b	NUM
ftr-474	1260	5	)	)	PUNCT
ftr-474	1260	6	,	,	PUNCT
ftr-474	1260	7	(	(	PUNCT
ftr-474	1260	8	f	f	X
ftr-474	1260	9	)	)	PUNCT
ftr-474	1260	10	.	.	PUNCT
ftr-474	1261	1	203	203	NUM
ftr-474	1261	2	.	.	PUNCT
ftr-474	1261	3	regs	regs	PROPN
ftr-474	1261	4	.	.	PUNCT
ftr-474	1262	1	§	§	PROPN
ftr-474	1262	2	25.2511	25.2511	NUM
ftr-474	1262	3	-	-	SYM
ftr-474	1262	4	2(f	2(f	NUM
ftr-474	1262	5	)	)	PUNCT
ftr-474	1262	6	;	;	PUNCT
ftr-474	1262	7	cf	cf	X
ftr-474	1262	8	.	.	PUNCT
ftr-474	1262	9	irc	irc	PROPN
ftr-474	1262	10	§	§	PROPN
ftr-474	1262	11	§	§	PROPN
ftr-474	1262	12	2612(b	2612(b	PROPN
ftr-474	1262	13	)	)	PUNCT
ftr-474	1262	14	,	,	PUNCT
ftr-474	1262	15	2621	2621	NUM
ftr-474	1262	16	(	(	PUNCT
ftr-474	1262	17	timing	timing	NOUN
ftr-474	1262	18	and	and	CCONJ
ftr-474	1262	19	amount	amount	NOUN
ftr-474	1262	20	of	of	ADP
ftr-474	1262	21	taxable	taxable	ADJ
ftr-474	1262	22	distribution	distribution	NOUN
ftr-474	1262	23	for	for	ADP
ftr-474	1262	24	generation	generation	NOUN
ftr-474	1262	25	-	-	PUNCT
ftr-474	1262	26	skipping	skip	VERB
ftr-474	1262	27	transfer	transfer	NOUN
ftr-474	1262	28	tax	tax	NOUN
ftr-474	1262	29	purposes	purpose	NOUN
ftr-474	1262	30	)	)	PUNCT
ftr-474	1262	31	.	.	PUNCT
ftr-474	1263	1	[	[	X
ftr-474	1263	2	vol	vol	NOUN
ftr-474	1263	3	2:3	2:3	NUM
ftr-474	1263	4	rethinking	rethinking	ADJ
ftr-474	1263	5	section	section	NOUN
ftr-474	1263	6	2702	2702	NUM
ftr-474	1263	7	gifts	gift	NOUN
ftr-474	1263	8	present	present	VERB
ftr-474	1263	9	no	no	DET
ftr-474	1263	10	conceptual	conceptual	ADJ
ftr-474	1263	11	difficulty	difficulty	NOUN
ftr-474	1263	12	,	,	PUNCT
ftr-474	1263	13	they	they	PRON
ftr-474	1263	14	raise	raise	VERB
ftr-474	1263	15	administrative	administrative	ADJ
ftr-474	1263	16	concerns	concern	NOUN
ftr-474	1263	17	,	,	PUNCT
ftr-474	1263	18	especially	especially	ADV
ftr-474	1263	19	if	if	SCONJ
ftr-474	1263	20	the	the	DET
ftr-474	1263	21	only	only	ADJ
ftr-474	1263	22	retained	retain	VERB
ftr-474	1263	23	interest	interest	NOUN
ftr-474	1263	24	represents	represent	VERB
ftr-474	1263	25	a	a	DET
ftr-474	1263	26	remote	remote	ADJ
ftr-474	1263	27	possibility	possibility	NOUN
ftr-474	1263	28	that	that	SCONJ
ftr-474	1263	29	possession	possession	NOUN
ftr-474	1263	30	or	or	CCONJ
ftr-474	1263	31	enjoyment	enjoyment	NOUN
ftr-474	1263	32	of	of	ADP
ftr-474	1263	33	the	the	DET
ftr-474	1263	34	underlying	underlie	VERB
ftr-474	1263	35	property	property	NOUN
ftr-474	1263	36	might	might	AUX
ftr-474	1263	37	return	return	VERB
ftr-474	1263	38	to	to	ADP
ftr-474	1263	39	the	the	DET
ftr-474	1263	40	donor.2	donor.2	NOUN
ftr-474	1263	41	°	°	PROPN
ftr-474	1263	42	4	4	NUM
ftr-474	1263	43	in	in	ADP
ftr-474	1263	44	such	such	DET
ftr-474	1263	45	a	a	DET
ftr-474	1263	46	case	case	NOUN
ftr-474	1263	47	,	,	PUNCT
ftr-474	1263	48	a	a	DET
ftr-474	1263	49	more	more	ADV
ftr-474	1263	50	practical	practical	ADJ
ftr-474	1263	51	solution	solution	NOUN
ftr-474	1263	52	would	would	AUX
ftr-474	1263	53	be	be	AUX
ftr-474	1263	54	to	to	PART
ftr-474	1263	55	modify	modify	VERB
ftr-474	1263	56	the	the	DET
ftr-474	1263	57	hard	hard	ADJ
ftr-474	1263	58	-	-	PUNCT
ftr-474	1263	59	to	to	ADP
ftr-474	1263	60	-	-	PUNCT
ftr-474	1263	61	complete	complete	VERB
ftr-474	1263	62	rule	rule	NOUN
ftr-474	1263	63	to	to	PART
ftr-474	1263	64	disregard	disregard	VERB
ftr-474	1263	65	remote	remote	ADJ
ftr-474	1263	66	interests	interest	NOUN
ftr-474	1263	67	.	.	PUNCT
ftr-474	1263	68	'	'	PUNCT
ftr-474	1264	1	5	5	NUM
ftr-474	1264	2	obviously	obviously	ADV
ftr-474	1264	3	,	,	PUNCT
ftr-474	1264	4	some	some	DET
ftr-474	1264	5	bright	bright	ADJ
ftr-474	1264	6	-	-	PUNCT
ftr-474	1264	7	line	line	NOUN
ftr-474	1264	8	rules	rule	NOUN
ftr-474	1264	9	would	would	AUX
ftr-474	1264	10	be	be	AUX
ftr-474	1264	11	necessary	necessary	ADJ
ftr-474	1264	12	to	to	PART
ftr-474	1264	13	define	define	VERB
ftr-474	1264	14	remote	remote	ADJ
ftr-474	1264	15	interests	interest	NOUN
ftr-474	1264	16	and	and	CCONJ
ftr-474	1264	17	to	to	PART
ftr-474	1264	18	determine	determine	VERB
ftr-474	1264	19	when	when	SCONJ
ftr-474	1264	20	the	the	DET
ftr-474	1264	21	donor	donor	NOUN
ftr-474	1264	22	would	would	AUX
ftr-474	1264	23	be	be	AUX
ftr-474	1264	24	treated	treat	VERB
ftr-474	1264	25	as	as	ADP
ftr-474	1264	26	retaining	retain	VERB
ftr-474	1264	27	powers	power	NOUN
ftr-474	1264	28	actually	actually	ADV
ftr-474	1264	29	held	hold	VERB
ftr-474	1264	30	by	by	ADP
ftr-474	1264	31	other	other	ADJ
ftr-474	1264	32	persons.206	persons.206	NOUN
ftr-474	1264	33	furthermore	furthermore	ADV
ftr-474	1264	34	,	,	PUNCT
ftr-474	1264	35	an	an	DET
ftr-474	1264	36	adjustment	adjustment	NOUN
ftr-474	1264	37	to	to	PART
ftr-474	1264	38	mitigate	mitigate	VERB
ftr-474	1264	39	double	double	ADJ
ftr-474	1264	40	taxation	taxation	NOUN
ftr-474	1264	41	might	might	AUX
ftr-474	1264	42	be	be	AUX
ftr-474	1264	43	necessary	necessary	ADJ
ftr-474	1264	44	if	if	SCONJ
ftr-474	1264	45	the	the	DET
ftr-474	1264	46	remote	remote	ADJ
ftr-474	1264	47	interest	interest	NOUN
ftr-474	1264	48	became	become	VERB
ftr-474	1264	49	possessory	possessory	ADJ
ftr-474	1264	50	or	or	CCONJ
ftr-474	1264	51	if	if	SCONJ
ftr-474	1264	52	the	the	DET
ftr-474	1264	53	donor	donor	NOUN
ftr-474	1264	54	transferred	transfer	VERB
ftr-474	1264	55	the	the	DET
ftr-474	1264	56	interest.2	interest.2	NOUN
ftr-474	1264	57	7	7	NUM
ftr-474	1264	58	with	with	ADP
ftr-474	1264	59	such	such	ADJ
ftr-474	1264	60	modifications	modification	NOUN
ftr-474	1264	61	,	,	PUNCT
ftr-474	1264	62	a	a	DET
ftr-474	1264	63	hard	hard	ADJ
ftr-474	1264	64	-	-	PUNCT
ftr-474	1264	65	to	to	ADP
ftr-474	1264	66	-	-	PUNCT
ftr-474	1264	67	complete	complete	ADJ
ftr-474	1264	68	rule	rule	NOUN
ftr-474	1264	69	would	would	AUX
ftr-474	1264	70	represent	represent	VERB
ftr-474	1264	71	a	a	DET
ftr-474	1264	72	substantial	substantial	ADJ
ftr-474	1264	73	improvement	improvement	NOUN
ftr-474	1264	74	over	over	ADP
ftr-474	1264	75	the	the	DET
ftr-474	1264	76	provisions	provision	NOUN
ftr-474	1264	77	of	of	ADP
ftr-474	1264	78	existing	exist	VERB
ftr-474	1264	79	law	law	NOUN
ftr-474	1264	80	concerning	concern	VERB
ftr-474	1264	81	timing	timing	NOUN
ftr-474	1264	82	and	and	CCONJ
ftr-474	1264	83	valuation	valuation	NOUN
ftr-474	1264	84	.	.	PUNCT
ftr-474	1265	1	a	a	DET
ftr-474	1265	2	hard	hard	ADJ
ftr-474	1265	3	-	-	PUNCT
ftr-474	1265	4	to	to	ADP
ftr-474	1265	5	-	-	PUNCT
ftr-474	1265	6	complete	complete	ADJ
ftr-474	1265	7	rule	rule	NOUN
ftr-474	1265	8	,	,	PUNCT
ftr-474	1265	9	coupled	couple	VERB
ftr-474	1265	10	with	with	ADP
ftr-474	1265	11	a	a	DET
ftr-474	1265	12	uniform	uniform	ADJ
ftr-474	1265	13	tax	tax	NOUN
ftr-474	1265	14	-	-	PUNCT
ftr-474	1265	15	inclusive	inclusive	ADJ
ftr-474	1265	16	base	base	NOUN
ftr-474	1265	17	,	,	PUNCT
ftr-474	1265	18	would	would	AUX
ftr-474	1265	19	remove	remove	VERB
ftr-474	1265	20	the	the	DET
ftr-474	1265	21	most	most	ADV
ftr-474	1265	22	troublesome	troublesome	ADJ
ftr-474	1265	23	transfer	transfer	NOUN
ftr-474	1265	24	tax	tax	NOUN
ftr-474	1265	25	disparities	disparity	NOUN
ftr-474	1265	26	between	between	ADP
ftr-474	1265	27	a	a	DET
ftr-474	1265	28	splitinterest	splitinterest	ADJ
ftr-474	1265	29	transfer	transfer	NOUN
ftr-474	1265	30	and	and	CCONJ
ftr-474	1265	31	a	a	DET
ftr-474	1265	32	single	single	ADJ
ftr-474	1265	33	deferred	deferred	ADJ
ftr-474	1265	34	outright	outright	ADJ
ftr-474	1265	35	transfer	transfer	NOUN
ftr-474	1265	36	.	.	PUNCT
ftr-474	1266	1	under	under	ADP
ftr-474	1266	2	such	such	DET
ftr-474	1266	3	a	a	DET
ftr-474	1266	4	rule	rule	NOUN
ftr-474	1266	5	,	,	PUNCT
ftr-474	1266	6	by	by	ADP
ftr-474	1266	7	contrast	contrast	NOUN
ftr-474	1266	8	with	with	ADP
ftr-474	1266	9	existing	exist	VERB
ftr-474	1266	10	law	law	NOUN
ftr-474	1266	11	,	,	PUNCT
ftr-474	1266	12	the	the	DET
ftr-474	1266	13	transfer	transfer	NOUN
ftr-474	1266	14	tax	tax	NOUN
ftr-474	1266	15	base	base	NOUN
ftr-474	1266	16	would	would	AUX
ftr-474	1266	17	include	include	VERB
ftr-474	1266	18	the	the	DET
ftr-474	1266	19	full	full	ADJ
ftr-474	1266	20	value	value	NOUN
ftr-474	1266	21	of	of	ADP
ftr-474	1266	22	the	the	DET
ftr-474	1266	23	underlying	underlie	VERB
ftr-474	1266	24	property	property	NOUN
ftr-474	1266	25	at	at	ADP
ftr-474	1266	26	the	the	DET
ftr-474	1266	27	time	time	NOUN
ftr-474	1266	28	of	of	ADP
ftr-474	1266	29	completion	completion	NOUN
ftr-474	1266	30	,	,	PUNCT
ftr-474	1266	31	obviating	obviate	VERB
ftr-474	1266	32	the	the	DET
ftr-474	1266	33	need	need	NOUN
ftr-474	1266	34	to	to	PART
ftr-474	1266	35	apportion	apportion	VERB
ftr-474	1266	36	value	value	NOUN
ftr-474	1266	37	between	between	ADP
ftr-474	1266	38	transferred	transfer	VERB
ftr-474	1266	39	and	and	CCONJ
ftr-474	1266	40	retained	retain	VERB
ftr-474	1266	41	interests	interest	NOUN
ftr-474	1266	42	in	in	ADP
ftr-474	1266	43	the	the	DET
ftr-474	1266	44	initial	initial	ADJ
ftr-474	1266	45	transfer	transfer	NOUN
ftr-474	1266	46	.	.	PUNCT
ftr-474	1266	47	"	"	PUNCT
ftr-474	1267	1	moreover	moreover	ADV
ftr-474	1267	2	,	,	PUNCT
ftr-474	1267	3	a	a	DET
ftr-474	1267	4	hard	hard	ADJ
ftr-474	1267	5	-	-	PUNCT
ftr-474	1267	6	to	to	ADP
ftr-474	1267	7	-	-	PUNCT
ftr-474	1267	8	complete	complete	ADJ
ftr-474	1267	9	rule	rule	NOUN
ftr-474	1267	10	would	would	AUX
ftr-474	1267	11	eliminate	eliminate	VERB
ftr-474	1267	12	the	the	DET
ftr-474	1267	13	vexing	vex	VERB
ftr-474	1267	14	overlap	overlap	NOUN
ftr-474	1267	15	between	between	ADP
ftr-474	1267	16	the	the	DET
ftr-474	1267	17	gift	gift	NOUN
ftr-474	1267	18	tax	tax	NOUN
ftr-474	1267	19	and	and	CCONJ
ftr-474	1267	20	the	the	DET
ftr-474	1267	21	estate	estate	NOUN
ftr-474	1267	22	tax	tax	NOUN
ftr-474	1267	23	rules	rule	NOUN
ftr-474	1267	24	concerning	concern	VERB
ftr-474	1267	25	the	the	DET
ftr-474	1267	26	timing	timing	NOUN
ftr-474	1267	27	and	and	CCONJ
ftr-474	1267	28	extent	extent	NOUN
ftr-474	1267	29	of	of	ADP
ftr-474	1267	30	completion	completion	NOUN
ftr-474	1267	31	.	.	PUNCT
ftr-474	1267	32	'	'	PUNCT
ftr-474	1268	1	the	the	DET
ftr-474	1268	2	special	special	ADJ
ftr-474	1268	3	attraction	attraction	NOUN
ftr-474	1268	4	of	of	ADP
ftr-474	1268	5	a	a	DET
ftr-474	1268	6	hard	hard	ADJ
ftr-474	1268	7	-	-	PUNCT
ftr-474	1268	8	to	to	ADP
ftr-474	1268	9	-	-	PUNCT
ftr-474	1268	10	complete	complete	ADJ
ftr-474	1268	11	204	204	NUM
ftr-474	1268	12	.	.	PUNCT
ftr-474	1269	1	donors	donor	NOUN
ftr-474	1269	2	might	might	AUX
ftr-474	1269	3	welcome	welcome	VERB
ftr-474	1269	4	the	the	DET
ftr-474	1269	5	prospect	prospect	NOUN
ftr-474	1269	6	of	of	ADP
ftr-474	1269	7	periodic	periodic	ADJ
ftr-474	1269	8	distributions	distribution	NOUN
ftr-474	1269	9	,	,	PUNCT
ftr-474	1269	10	despite	despite	SCONJ
ftr-474	1269	11	the	the	DET
ftr-474	1269	12	burden	burden	NOUN
ftr-474	1269	13	of	of	ADP
ftr-474	1269	14	filing	file	VERB
ftr-474	1269	15	frequent	frequent	ADJ
ftr-474	1269	16	gift	gift	NOUN
ftr-474	1269	17	tax	tax	NOUN
ftr-474	1269	18	returns	return	NOUN
ftr-474	1269	19	,	,	PUNCT
ftr-474	1269	20	if	if	SCONJ
ftr-474	1269	21	the	the	DET
ftr-474	1269	22	distributions	distribution	NOUN
ftr-474	1269	23	qualified	qualified	ADJ
ftr-474	1269	24	for	for	ADP
ftr-474	1269	25	one	one	NUM
ftr-474	1269	26	or	or	CCONJ
ftr-474	1269	27	more	more	ADJ
ftr-474	1269	28	annual	annual	ADJ
ftr-474	1269	29	exclusions	exclusion	NOUN
ftr-474	1269	30	.	.	PUNCT
ftr-474	1270	1	a	a	DET
ftr-474	1270	2	strong	strong	ADJ
ftr-474	1270	3	argument	argument	NOUN
ftr-474	1270	4	can	can	AUX
ftr-474	1270	5	be	be	AUX
ftr-474	1270	6	made	make	VERB
ftr-474	1270	7	for	for	ADP
ftr-474	1270	8	curtailing	curtail	VERB
ftr-474	1270	9	the	the	DET
ftr-474	1270	10	annual	annual	ADJ
ftr-474	1270	11	exclusion	exclusion	NOUN
ftr-474	1270	12	with	with	ADP
ftr-474	1270	13	respect	respect	NOUN
ftr-474	1270	14	to	to	ADP
ftr-474	1270	15	transfers	transfer	NOUN
ftr-474	1270	16	in	in	ADP
ftr-474	1270	17	trust	trust	NOUN
ftr-474	1270	18	and	and	CCONJ
ftr-474	1270	19	trust	trust	NOUN
ftr-474	1270	20	distributions	distribution	NOUN
ftr-474	1270	21	.	.	PUNCT
ftr-474	1271	1	see	see	VERB
ftr-474	1271	2	gutman	gutman	NOUN
ftr-474	1271	3	,	,	PUNCT
ftr-474	1271	4	comment	comment	NOUN
ftr-474	1271	5	.	.	PUNCT
ftr-474	1272	1	supra	supra	PROPN
ftr-474	1272	2	note	note	PROPN
ftr-474	1272	3	180	180	NUM
ftr-474	1272	4	.	.	PUNCT
ftr-474	1273	1	at	at	ADP
ftr-474	1273	2	657	657	NUM
ftr-474	1273	3	-	-	SYM
ftr-474	1273	4	60	60	NUM
ftr-474	1273	5	:	:	PUNCT
ftr-474	1273	6	gutman	gutman	NOUN
ftr-474	1273	7	,	,	PUNCT
ftr-474	1273	8	transfer	transfer	VERB
ftr-474	1273	9	tax	tax	NOUN
ftr-474	1273	10	reform	reform	NOUN
ftr-474	1273	11	,	,	PUNCT
ftr-474	1273	12	supra	supra	PROPN
ftr-474	1273	13	note	note	NOUN
ftr-474	1273	14	180	180	NUM
ftr-474	1273	15	.	.	PUNCT
ftr-474	1274	1	at	at	ADP
ftr-474	1274	2	1244	1244	NUM
ftr-474	1274	3	-	-	SYM
ftr-474	1274	4	49	49	NUM
ftr-474	1274	5	;	;	PUNCT
ftr-474	1274	6	see	see	VERB
ftr-474	1274	7	also	also	ADV
ftr-474	1274	8	robert	robert	PROPN
ftr-474	1274	9	b.	b.	PROPN
ftr-474	1274	10	smith	smith	PROPN
ftr-474	1274	11	.	.	PUNCT
ftr-474	1275	1	should	should	AUX
ftr-474	1275	2	we	we	PRON
ftr-474	1275	3	give	give	VERB
ftr-474	1275	4	away	away	ADP
ftr-474	1275	5	the	the	DET
ftr-474	1275	6	annual	annual	ADJ
ftr-474	1275	7	exclusion	exclusion	NOUN
ftr-474	1275	8	?	?	PUNCT
ftr-474	1276	1	,	,	PUNCT
ftr-474	1276	2	i	i	PRON
ftr-474	1276	3	fla	fla	PROPN
ftr-474	1276	4	.	.	PUNCT
ftr-474	1277	1	tax	tax	PROPN
ftr-474	1277	2	rev	rev	PROPN
ftr-474	1277	3	.	.	PROPN
ftr-474	1277	4	361	361	NUM
ftr-474	1277	5	,	,	PUNCT
ftr-474	1277	6	431	431	NUM
ftr-474	1277	7	-	-	SYM
ftr-474	1277	8	33	33	NUM
ftr-474	1277	9	(	(	PUNCT
ftr-474	1277	10	1993	1993	NUM
ftr-474	1277	11	)	)	PUNCT
ftr-474	1277	12	.	.	PUNCT
ftr-474	1278	1	205	205	NUM
ftr-474	1278	2	.	.	PUNCT
ftr-474	1279	1	see	see	VERB
ftr-474	1279	2	gutman	gutman	NOUN
ftr-474	1279	3	,	,	PUNCT
ftr-474	1279	4	comment	comment	NOUN
ftr-474	1279	5	,	,	PUNCT
ftr-474	1279	6	supra	supra	PROPN
ftr-474	1279	7	note	note	NOUN
ftr-474	1279	8	180	180	NUM
ftr-474	1279	9	.	.	PUNCT
ftr-474	1280	1	at	at	ADP
ftr-474	1280	2	676	676	NUM
ftr-474	1280	3	-	-	SYM
ftr-474	1280	4	79	79	NUM
ftr-474	1280	5	.	.	PUNCT
ftr-474	1280	6	206	206	NUM
ftr-474	1280	7	.	.	PUNCT
ftr-474	1281	1	for	for	ADP
ftr-474	1281	2	specific	specific	ADJ
ftr-474	1281	3	proposals	proposal	NOUN
ftr-474	1281	4	of	of	ADP
ftr-474	1281	5	such	such	ADJ
ftr-474	1281	6	rules	rule	NOUN
ftr-474	1281	7	,	,	PUNCT
ftr-474	1281	8	see	see	VERB
ftr-474	1281	9	1969	1969	NUM
ftr-474	1281	10	treasury	treasury	NOUN
ftr-474	1281	11	proposals	proposal	NOUN
ftr-474	1281	12	,	,	PUNCT
ftr-474	1281	13	supra	supra	PROPN
ftr-474	1281	14	note	note	NOUN
ftr-474	1281	15	180	180	NUM
ftr-474	1281	16	,	,	PUNCT
ftr-474	1281	17	at	at	ADP
ftr-474	1281	18	365	365	NUM
ftr-474	1281	19	,	,	PUNCT
ftr-474	1281	20	386	386	NUM
ftr-474	1281	21	-	-	SYM
ftr-474	1281	22	87	87	NUM
ftr-474	1281	23	;	;	PUNCT
ftr-474	1281	24	1984	1984	NUM
ftr-474	1281	25	treasury	treasury	NOUN
ftr-474	1281	26	proposals	proposal	NOUN
ftr-474	1281	27	,	,	PUNCT
ftr-474	1281	28	supra	supra	PROPN
ftr-474	1281	29	note	note	NOUN
ftr-474	1281	30	180	180	NUM
ftr-474	1281	31	,	,	PUNCT
ftr-474	1281	32	at	at	ADP
ftr-474	1281	33	379	379	NUM
ftr-474	1281	34	;	;	PUNCT
ftr-474	1281	35	aba	aba	PROPN
ftr-474	1281	36	report	report	NOUN
ftr-474	1281	37	.	.	PUNCT
ftr-474	1282	1	supra	supra	PROPN
ftr-474	1282	2	note	note	PROPN
ftr-474	1282	3	180	180	NUM
ftr-474	1282	4	,	,	PUNCT
ftr-474	1282	5	at	at	ADP
ftr-474	1282	6	405	405	NUM
ftr-474	1282	7	-	-	SYM
ftr-474	1282	8	07	07	NUM
ftr-474	1282	9	;	;	PUNCT
ftr-474	1282	10	ali	ali	PROPN
ftr-474	1282	11	proposals	proposal	NOUN
ftr-474	1282	12	,	,	PUNCT
ftr-474	1282	13	supra	supra	PROPN
ftr-474	1282	14	note	note	NOUN
ftr-474	1282	15	180	180	NUM
ftr-474	1282	16	,	,	PUNCT
ftr-474	1282	17	at	at	ADP
ftr-474	1282	18	41	41	NUM
ftr-474	1282	19	-	-	SYM
ftr-474	1282	20	43	43	NUM
ftr-474	1282	21	,	,	PUNCT
ftr-474	1282	22	46	46	NUM
ftr-474	1282	23	;	;	PUNCT
ftr-474	1282	24	gaubatz	gaubatz	NOUN
ftr-474	1282	25	,	,	PUNCT
ftr-474	1282	26	supra	supra	PROPN
ftr-474	1282	27	note	note	PROPN
ftr-474	1282	28	180	180	NUM
ftr-474	1282	29	,	,	PUNCT
ftr-474	1282	30	at	at	ADP
ftr-474	1282	31	98101	98101	NUM
ftr-474	1282	32	;	;	PUNCT
ftr-474	1282	33	gutman	gutman	NOUN
ftr-474	1282	34	,	,	PUNCT
ftr-474	1282	35	comment	comment	NOUN
ftr-474	1282	36	,	,	PUNCT
ftr-474	1282	37	supra	supra	PROPN
ftr-474	1282	38	note	note	NOUN
ftr-474	1282	39	180	180	NUM
ftr-474	1282	40	,	,	PUNCT
ftr-474	1282	41	at	at	ADP
ftr-474	1282	42	680	680	NUM
ftr-474	1282	43	-	-	SYM
ftr-474	1282	44	81	81	NUM
ftr-474	1282	45	.	.	PUNCT
ftr-474	1282	46	207	207	NUM
ftr-474	1282	47	.	.	PUNCT
ftr-474	1283	1	the	the	DET
ftr-474	1283	2	same	same	ADJ
ftr-474	1283	3	problem	problem	NOUN
ftr-474	1283	4	arises	arise	VERB
ftr-474	1283	5	under	under	ADP
ftr-474	1283	6	existing	exist	VERB
ftr-474	1283	7	law	law	NOUN
ftr-474	1283	8	where	where	SCONJ
ftr-474	1283	9	a	a	DET
ftr-474	1283	10	donor	donor	NOUN
ftr-474	1283	11	retains	retain	VERB
ftr-474	1283	12	an	an	DET
ftr-474	1283	13	interest	interest	NOUN
ftr-474	1283	14	having	have	VERB
ftr-474	1283	15	no	no	DET
ftr-474	1283	16	ascertainable	ascertainable	ADJ
ftr-474	1283	17	value	value	NOUN
ftr-474	1283	18	in	in	ADP
ftr-474	1283	19	the	the	DET
ftr-474	1283	20	initial	initial	ADJ
ftr-474	1283	21	transfer	transfer	NOUN
ftr-474	1283	22	and	and	CCONJ
ftr-474	1283	23	subsequently	subsequently	ADV
ftr-474	1283	24	transfers	transfer	VERB
ftr-474	1283	25	the	the	DET
ftr-474	1283	26	same	same	ADJ
ftr-474	1283	27	interest	interest	NOUN
ftr-474	1283	28	see	see	VERB
ftr-474	1283	29	supra	supra	PROPN
ftr-474	1283	30	notes	note	VERB
ftr-474	1283	31	61	61	NUM
ftr-474	1283	32	-	-	SYM
ftr-474	1283	33	71	71	NUM
ftr-474	1283	34	and	and	CCONJ
ftr-474	1283	35	accompanying	accompany	VERB
ftr-474	1283	36	text	text	NOUN
ftr-474	1283	37	.	.	PUNCT
ftr-474	1284	1	208	208	NUM
ftr-474	1284	2	.	.	PUNCT
ftr-474	1285	1	a	a	DET
ftr-474	1285	2	strong	strong	ADJ
ftr-474	1285	3	easy	easy	ADJ
ftr-474	1285	4	-	-	PUNCT
ftr-474	1285	5	to	to	ADP
ftr-474	1285	6	-	-	PUNCT
ftr-474	1285	7	complete	complete	ADJ
ftr-474	1285	8	rule	rule	NOUN
ftr-474	1285	9	represents	represent	VERB
ftr-474	1285	10	a	a	DET
ftr-474	1285	11	mirror	mirror	NOUN
ftr-474	1285	12	image	image	NOUN
ftr-474	1285	13	of	of	ADP
ftr-474	1285	14	the	the	DET
ftr-474	1285	15	hard	hard	ADJ
ftr-474	1285	16	-	-	PUNCT
ftr-474	1285	17	tocomplete	tocomplete	ADJ
ftr-474	1285	18	rule	rule	NOUN
ftr-474	1285	19	discussed	discuss	VERB
ftr-474	1285	20	in	in	ADP
ftr-474	1285	21	text	text	NOUN
ftr-474	1285	22	.	.	PUNCT
ftr-474	1286	1	including	include	VERB
ftr-474	1286	2	the	the	DET
ftr-474	1286	3	underlying	underlying	ADJ
ftr-474	1286	4	value	value	NOUN
ftr-474	1286	5	of	of	ADP
ftr-474	1286	6	the	the	DET
ftr-474	1286	7	entire	entire	ADJ
ftr-474	1286	8	property	property	NOUN
ftr-474	1286	9	in	in	ADP
ftr-474	1286	10	the	the	DET
ftr-474	1286	11	transfer	transfer	NOUN
ftr-474	1286	12	tax	tax	NOUN
ftr-474	1286	13	base	base	NOUN
ftr-474	1286	14	at	at	ADP
ftr-474	1286	15	the	the	DET
ftr-474	1286	16	time	time	NOUN
ftr-474	1286	17	of	of	ADP
ftr-474	1286	18	the	the	DET
ftr-474	1286	19	initial	initial	ADJ
ftr-474	1286	20	transfer	transfer	NOUN
ftr-474	1286	21	similarly	similarly	ADV
ftr-474	1286	22	would	would	AUX
ftr-474	1286	23	avoid	avoid	VERB
ftr-474	1286	24	the	the	DET
ftr-474	1286	25	problem	problem	NOUN
ftr-474	1286	26	of	of	ADP
ftr-474	1286	27	unrealistic	unrealistic	ADJ
ftr-474	1286	28	assumptions	assumption	NOUN
ftr-474	1286	29	in	in	ADP
ftr-474	1286	30	valuing	value	VERB
ftr-474	1286	31	split	split	ADJ
ftr-474	1286	32	interests	interest	NOUN
ftr-474	1286	33	;	;	PUNCT
ftr-474	1286	34	any	any	DET
ftr-474	1286	35	retained	retain	VERB
ftr-474	1286	36	interests	interest	NOUN
ftr-474	1286	37	could	could	AUX
ftr-474	1286	38	simply	simply	ADV
ftr-474	1286	39	be	be	AUX
ftr-474	1286	40	disregarded	disregard	VERB
ftr-474	1286	41	in	in	ADP
ftr-474	1286	42	a	a	DET
ftr-474	1286	43	subsequent	subsequent	ADJ
ftr-474	1286	44	transfer	transfer	NOUN
ftr-474	1286	45	.	.	PUNCT
ftr-474	1287	1	this	this	DET
ftr-474	1287	2	approach	approach	NOUN
ftr-474	1287	3	.	.	PUNCT
ftr-474	1288	1	combined	combine	VERB
ftr-474	1288	2	with	with	ADP
ftr-474	1288	3	a	a	DET
ftr-474	1288	4	uniform	uniform	ADJ
ftr-474	1288	5	tax	tax	NOUN
ftr-474	1288	6	-	-	PUNCT
ftr-474	1288	7	inclusive	inclusive	ADJ
ftr-474	1288	8	base	base	NOUN
ftr-474	1288	9	,	,	PUNCT
ftr-474	1288	10	would	would	AUX
ftr-474	1288	11	remove	remove	VERB
ftr-474	1288	12	most	most	ADJ
ftr-474	1288	13	of	of	ADP
ftr-474	1288	14	the	the	DET
ftr-474	1288	15	transfer	transfer	NOUN
ftr-474	1288	16	tax	tax	NOUN
ftr-474	1288	17	incentives	incentive	NOUN
ftr-474	1288	18	for	for	ADP
ftr-474	1288	19	making	make	VERB
ftr-474	1288	20	split	split	ADJ
ftr-474	1288	21	-	-	PUNCT
ftr-474	1288	22	interest	interest	NOUN
ftr-474	1288	23	transfers	transfer	NOUN
ftr-474	1288	24	rather	rather	ADV
ftr-474	1288	25	than	than	ADP
ftr-474	1288	26	outright	outright	ADJ
ftr-474	1288	27	transfers	transfer	NOUN
ftr-474	1288	28	.	.	PUNCT
ftr-474	1289	1	209	209	NUM
ftr-474	1289	2	.	.	PUNCT
ftr-474	1290	1	a	a	DET
ftr-474	1290	2	hard	hard	ADJ
ftr-474	1290	3	-	-	PUNCT
ftr-474	1290	4	to	to	ADP
ftr-474	1290	5	-	-	PUNCT
ftr-474	1290	6	complete	complete	ADJ
ftr-474	1290	7	approach	approach	NOUN
ftr-474	1290	8	would	would	AUX
ftr-474	1290	9	leave	leave	VERB
ftr-474	1290	10	the	the	DET
ftr-474	1290	11	string	string	NOUN
ftr-474	1290	12	provisions	provision	NOUN
ftr-474	1290	13	essentially	essentially	ADV
ftr-474	1290	14	intact	intact	ADJ
ftr-474	1290	15	,	,	PUNCT
ftr-474	1290	16	while	while	SCONJ
ftr-474	1290	17	limiting	limit	VERB
ftr-474	1290	18	the	the	DET
ftr-474	1290	19	range	range	NOUN
ftr-474	1290	20	of	of	ADP
ftr-474	1290	21	transfers	transfer	NOUN
ftr-474	1290	22	treated	treat	VERB
ftr-474	1290	23	as	as	ADP
ftr-474	1290	24	completed	complete	VERB
ftr-474	1290	25	gifts	gift	NOUN
ftr-474	1290	26	under	under	ADP
ftr-474	1290	27	existing	exist	VERB
ftr-474	1290	28	law	law	NOUN
ftr-474	1290	29	.	.	PUNCT
ftr-474	1291	1	alternatively	alternatively	ADV
ftr-474	1291	2	,	,	PUNCT
ftr-474	1291	3	under	under	ADP
ftr-474	1291	4	an	an	DET
ftr-474	1291	5	easy	easy	ADJ
ftr-474	1291	6	-	-	PUNCT
ftr-474	1291	7	to	to	ADP
ftr-474	1291	8	-	-	PUNCT
ftr-474	1291	9	complete	complete	ADJ
ftr-474	1291	10	approach	approach	NOUN
ftr-474	1291	11	,	,	PUNCT
ftr-474	1291	12	most	most	ADJ
ftr-474	1291	13	of	of	ADP
ftr-474	1291	14	the	the	DET
ftr-474	1291	15	string	string	NOUN
ftr-474	1291	16	provisions	provision	NOUN
ftr-474	1291	17	could	could	AUX
ftr-474	1291	18	be	be	AUX
ftr-474	1291	19	19941	19941	NUM
ftr-474	1291	20	florida	florida	PROPN
ftr-474	1291	21	tax	tax	NOUN
ftr-474	1291	22	review	review	NOUN
ftr-474	1291	23	rule	rule	NOUN
ftr-474	1291	24	-	-	PUNCT
ftr-474	1291	25	in	in	ADP
ftr-474	1291	26	addition	addition	NOUN
ftr-474	1291	27	to	to	ADP
ftr-474	1291	28	improving	improve	VERB
ftr-474	1291	29	the	the	DET
ftr-474	1291	30	general	general	ADJ
ftr-474	1291	31	structure	structure	NOUN
ftr-474	1291	32	of	of	ADP
ftr-474	1291	33	the	the	DET
ftr-474	1291	34	gift	gift	NOUN
ftr-474	1291	35	and	and	CCONJ
ftr-474	1291	36	estate	estate	NOUN
ftr-474	1291	37	tax	tax	NOUN
ftr-474	1291	38	system	system	NOUN
ftr-474	1291	39	-	-	PUNCT
ftr-474	1291	40	stems	stem	VERB
ftr-474	1291	41	from	from	ADP
ftr-474	1291	42	its	its	PRON
ftr-474	1291	43	role	role	NOUN
ftr-474	1291	44	as	as	ADP
ftr-474	1291	45	a	a	DET
ftr-474	1291	46	viable	viable	ADJ
ftr-474	1291	47	substitute	substitute	NOUN
ftr-474	1291	48	for	for	ADP
ftr-474	1291	49	section	section	NOUN
ftr-474	1291	50	2702.210	2702.210	NUM
ftr-474	1291	51	v.	v.	ADP
ftr-474	1291	52	conclusion	conclusion	NOUN
ftr-474	1291	53	the	the	DET
ftr-474	1291	54	need	need	NOUN
ftr-474	1291	55	for	for	ADP
ftr-474	1291	56	structural	structural	ADJ
ftr-474	1291	57	reform	reform	NOUN
ftr-474	1291	58	of	of	ADP
ftr-474	1291	59	the	the	DET
ftr-474	1291	60	gift	gift	NOUN
ftr-474	1291	61	and	and	CCONJ
ftr-474	1291	62	estate	estate	NOUN
ftr-474	1291	63	tax	tax	NOUN
ftr-474	1291	64	system	system	NOUN
ftr-474	1291	65	remains	remain	VERB
ftr-474	1291	66	just	just	ADV
ftr-474	1291	67	as	as	ADV
ftr-474	1291	68	urgent	urgent	ADJ
ftr-474	1291	69	after	after	ADP
ftr-474	1291	70	the	the	DET
ftr-474	1291	71	enactment	enactment	NOUN
ftr-474	1291	72	of	of	ADP
ftr-474	1291	73	section	section	NOUN
ftr-474	1291	74	2702	2702	NUM
ftr-474	1291	75	as	as	ADP
ftr-474	1291	76	before	before	ADV
ftr-474	1291	77	.	.	PUNCT
ftr-474	1292	1	under	under	ADP
ftr-474	1292	2	prior	prior	ADJ
ftr-474	1292	3	law	law	NOUN
ftr-474	1292	4	,	,	PUNCT
ftr-474	1292	5	disparities	disparity	NOUN
ftr-474	1292	6	between	between	ADP
ftr-474	1292	7	the	the	DET
ftr-474	1292	8	gift	gift	NOUN
ftr-474	1292	9	and	and	CCONJ
ftr-474	1292	10	estate	estate	NOUN
ftr-474	1292	11	taxes	taxis	NOUN
ftr-474	1292	12	created	create	VERB
ftr-474	1292	13	strong	strong	ADJ
ftr-474	1292	14	incentives	incentive	NOUN
ftr-474	1292	15	for	for	ADP
ftr-474	1292	16	structuring	structure	VERB
ftr-474	1292	17	transfers	transfer	NOUN
ftr-474	1292	18	to	to	PART
ftr-474	1292	19	attract	attract	VERB
ftr-474	1292	20	a	a	DET
ftr-474	1292	21	single	single	ADJ
ftr-474	1292	22	gift	gift	NOUN
ftr-474	1292	23	tax	tax	NOUN
ftr-474	1292	24	while	while	SCONJ
ftr-474	1292	25	avoiding	avoid	VERB
ftr-474	1292	26	the	the	DET
ftr-474	1292	27	estate	estate	NOUN
ftr-474	1292	28	tax	tax	NOUN
ftr-474	1292	29	.	.	PUNCT
ftr-474	1293	1	to	to	PART
ftr-474	1293	2	be	be	AUX
ftr-474	1293	3	sure	sure	ADJ
ftr-474	1293	4	,	,	PUNCT
ftr-474	1293	5	split	split	ADJ
ftr-474	1293	6	-	-	PUNCT
ftr-474	1293	7	interest	interest	NOUN
ftr-474	1293	8	trusts	trust	NOUN
ftr-474	1293	9	represented	represent	VERB
ftr-474	1293	10	a	a	DET
ftr-474	1293	11	special	special	ADJ
ftr-474	1293	12	variety	variety	NOUN
ftr-474	1293	13	of	of	ADP
ftr-474	1293	14	available	available	ADJ
ftr-474	1293	15	techniques	technique	NOUN
ftr-474	1293	16	for	for	ADP
ftr-474	1293	17	reducing	reduce	VERB
ftr-474	1293	18	transfer	transfer	NOUN
ftr-474	1293	19	taxes	taxis	NOUN
ftr-474	1293	20	by	by	ADP
ftr-474	1293	21	carving	carve	VERB
ftr-474	1293	22	beneficial	beneficial	ADJ
ftr-474	1293	23	ownership	ownership	NOUN
ftr-474	1293	24	of	of	ADP
ftr-474	1293	25	property	property	NOUN
ftr-474	1293	26	into	into	ADP
ftr-474	1293	27	separate	separate	ADJ
ftr-474	1293	28	interests	interest	NOUN
ftr-474	1293	29	.	.	PUNCT
ftr-474	1294	1	in	in	ADP
ftr-474	1294	2	contrast	contrast	NOUN
ftr-474	1294	3	to	to	ADP
ftr-474	1294	4	techniques	technique	NOUN
ftr-474	1294	5	addressed	address	VERB
ftr-474	1294	6	by	by	ADP
ftr-474	1294	7	other	other	ADJ
ftr-474	1294	8	provisions	provision	NOUN
ftr-474	1294	9	of	of	ADP
ftr-474	1294	10	chapter	chapter	NOUN
ftr-474	1294	11	14,211	14,211	NUM
ftr-474	1294	12	the	the	DET
ftr-474	1294	13	split	split	NOUN
ftr-474	1294	14	-	-	PUNCT
ftr-474	1294	15	interest	interest	NOUN
ftr-474	1294	16	trusts	trust	NOUN
ftr-474	1294	17	at	at	ADP
ftr-474	1294	18	which	which	DET
ftr-474	1294	19	section	section	NOUN
ftr-474	1294	20	2702	2702	NUM
ftr-474	1294	21	is	be	AUX
ftr-474	1294	22	aimed	aim	VERB
ftr-474	1294	23	combined	combine	VERB
ftr-474	1294	24	the	the	DET
ftr-474	1294	25	advantages	advantage	NOUN
ftr-474	1294	26	of	of	ADP
ftr-474	1294	27	a	a	DET
ftr-474	1294	28	single	single	ADJ
ftr-474	1294	29	completed	complete	VERB
ftr-474	1294	30	lifetime	lifetime	NOUN
ftr-474	1294	31	transfer	transfer	NOUN
ftr-474	1294	32	with	with	ADP
ftr-474	1294	33	the	the	DET
ftr-474	1294	34	unrealistically	unrealistically	ADV
ftr-474	1294	35	favorable	favorable	ADJ
ftr-474	1294	36	valuation	valuation	NOUN
ftr-474	1294	37	assumptions	assumption	NOUN
ftr-474	1294	38	of	of	ADP
ftr-474	1294	39	the	the	DET
ftr-474	1294	40	tables	table	NOUN
ftr-474	1294	41	.	.	PUNCT
ftr-474	1295	1	as	as	ADP
ftr-474	1295	2	a	a	DET
ftr-474	1295	3	result	result	NOUN
ftr-474	1295	4	,	,	PUNCT
ftr-474	1295	5	grits	grit	NOUN
ftr-474	1295	6	and	and	CCONJ
ftr-474	1295	7	similar	similar	ADJ
ftr-474	1295	8	techniques	technique	NOUN
ftr-474	1295	9	permitted	permit	VERB
ftr-474	1295	10	donors	donor	NOUN
ftr-474	1295	11	to	to	PART
ftr-474	1295	12	transfer	transfer	VERB
ftr-474	1295	13	property	property	NOUN
ftr-474	1295	14	at	at	ADP
ftr-474	1295	15	unrealistically	unrealistically	ADV
ftr-474	1295	16	low	low	ADJ
ftr-474	1295	17	gift	gift	NOUN
ftr-474	1295	18	tax	tax	NOUN
ftr-474	1295	19	values	value	NOUN
ftr-474	1295	20	.	.	PUNCT
ftr-474	1296	1	section	section	NOUN
ftr-474	1296	2	2702	2702	NUM
ftr-474	1296	3	responds	respond	VERB
ftr-474	1296	4	to	to	ADP
ftr-474	1296	5	those	those	DET
ftr-474	1296	6	abuses	abuse	NOUN
ftr-474	1296	7	by	by	ADP
ftr-474	1296	8	sharply	sharply	ADV
ftr-474	1296	9	limiting	limit	VERB
ftr-474	1296	10	the	the	DET
ftr-474	1296	11	availability	availability	NOUN
ftr-474	1296	12	of	of	ADP
ftr-474	1296	13	the	the	DET
ftr-474	1296	14	tables	table	NOUN
ftr-474	1296	15	and	and	CCONJ
ftr-474	1296	16	imposing	impose	VERB
ftr-474	1296	17	an	an	DET
ftr-474	1296	18	unfavorable	unfavorable	ADJ
ftr-474	1296	19	zero	zero	NUM
ftr-474	1296	20	-	-	PUNCT
ftr-474	1296	21	value	value	NOUN
ftr-474	1296	22	assumption	assumption	NOUN
ftr-474	1296	23	on	on	ADP
ftr-474	1296	24	many	many	ADJ
ftr-474	1296	25	retained	retain	VERB
ftr-474	1296	26	interests	interest	NOUN
ftr-474	1296	27	.	.	PUNCT
ftr-474	1297	1	this	this	DET
ftr-474	1297	2	approach	approach	NOUN
ftr-474	1297	3	,	,	PUNCT
ftr-474	1297	4	however	however	ADV
ftr-474	1297	5	,	,	PUNCT
ftr-474	1297	6	is	be	AUX
ftr-474	1297	7	flawed	flaw	VERB
ftr-474	1297	8	in	in	ADP
ftr-474	1297	9	concept	concept	NOUN
ftr-474	1297	10	and	and	CCONJ
ftr-474	1297	11	implementation	implementation	NOUN
ftr-474	1297	12	.	.	PUNCT
ftr-474	1298	1	on	on	ADP
ftr-474	1298	2	one	one	NUM
ftr-474	1298	3	hand	hand	NOUN
ftr-474	1298	4	,	,	PUNCT
ftr-474	1298	5	the	the	DET
ftr-474	1298	6	zero	zero	NUM
ftr-474	1298	7	-	-	PUNCT
ftr-474	1298	8	value	value	NOUN
ftr-474	1298	9	assumption	assumption	NOUN
ftr-474	1298	10	builds	build	VERB
ftr-474	1298	11	in	in	ADP
ftr-474	1298	12	fresh	fresh	ADJ
ftr-474	1298	13	valuation	valuation	NOUN
ftr-474	1298	14	distortions	distortion	NOUN
ftr-474	1298	15	which	which	PRON
ftr-474	1298	16	often	often	ADV
ftr-474	1298	17	remain	remain	VERB
ftr-474	1298	18	uncorrected	uncorrected	ADJ
ftr-474	1298	19	,	,	PUNCT
ftr-474	1298	20	notwithstanding	notwithstanding	ADP
ftr-474	1298	21	the	the	DET
ftr-474	1298	22	elaborate	elaborate	ADJ
ftr-474	1298	23	compensating	compensating	NOUN
ftr-474	1298	24	adjustments	adjustment	NOUN
ftr-474	1298	25	provided	provide	VERB
ftr-474	1298	26	in	in	ADP
ftr-474	1298	27	the	the	DET
ftr-474	1298	28	regulations	regulation	NOUN
ftr-474	1298	29	.	.	PUNCT
ftr-474	1299	1	on	on	ADP
ftr-474	1299	2	the	the	DET
ftr-474	1299	3	other	other	ADJ
ftr-474	1299	4	hand	hand	NOUN
ftr-474	1299	5	,	,	PUNCT
ftr-474	1299	6	the	the	DET
ftr-474	1299	7	continued	continue	VERB
ftr-474	1299	8	use	use	NOUN
ftr-474	1299	9	of	of	ADP
ftr-474	1299	10	the	the	DET
ftr-474	1299	11	tables	table	NOUN
ftr-474	1299	12	in	in	ADP
ftr-474	1299	13	valuing	value	VERB
ftr-474	1299	14	qualified	qualified	ADJ
ftr-474	1299	15	retained	retain	VERB
ftr-474	1299	16	interests	interest	NOUN
ftr-474	1299	17	,	,	PUNCT
ftr-474	1299	18	personal	personal	ADJ
ftr-474	1299	19	residence	residence	NOUN
ftr-474	1299	20	trusts	trust	NOUN
ftr-474	1299	21	and	and	CCONJ
ftr-474	1299	22	gifts	gift	NOUN
ftr-474	1299	23	to	to	PART
ftr-474	1299	24	nonfamily	nonfamily	PROPN
ftr-474	1299	25	members	member	NOUN
ftr-474	1299	26	leaves	leave	VERB
ftr-474	1299	27	considerable	considerable	ADJ
ftr-474	1299	28	room	room	NOUN
ftr-474	1299	29	for	for	ADP
ftr-474	1299	30	sophisticated	sophisticated	ADJ
ftr-474	1299	31	transfer	transfer	NOUN
ftr-474	1299	32	tax	tax	NOUN
ftr-474	1299	33	avoidance	avoidance	NOUN
ftr-474	1299	34	.	.	PUNCT
ftr-474	1300	1	thus	thus	ADV
ftr-474	1300	2	,	,	PUNCT
ftr-474	1300	3	section	section	NOUN
ftr-474	1300	4	2702	2702	NUM
ftr-474	1300	5	has	have	AUX
ftr-474	1300	6	redirected	redirect	VERB
ftr-474	1300	7	many	many	ADJ
ftr-474	1300	8	of	of	ADP
ftr-474	1300	9	the	the	DET
ftr-474	1300	10	old	old	ADJ
ftr-474	1300	11	abuses	abuse	NOUN
ftr-474	1300	12	into	into	ADP
ftr-474	1300	13	new	new	ADJ
ftr-474	1300	14	channels	channel	NOUN
ftr-474	1300	15	.	.	PUNCT
ftr-474	1301	1	eliminated	eliminate	VERB
ftr-474	1301	2	.	.	PUNCT
ftr-474	1302	1	see	see	VERB
ftr-474	1302	2	isenbergh	isenbergh	NOUN
ftr-474	1302	3	,	,	PUNCT
ftr-474	1302	4	supra	supra	PROPN
ftr-474	1302	5	note	note	NOUN
ftr-474	1302	6	30	30	NUM
ftr-474	1302	7	,	,	PUNCT
ftr-474	1302	8	at	at	ADP
ftr-474	1302	9	12	12	NUM
ftr-474	1302	10	,	,	PUNCT
ftr-474	1302	11	14	14	NUM
ftr-474	1302	12	,	,	PUNCT
ftr-474	1302	13	16	16	NUM
ftr-474	1302	14	-	-	SYM
ftr-474	1302	15	19	19	NUM
ftr-474	1302	16	.	.	NUM
ftr-474	1302	17	210	210	NUM
ftr-474	1302	18	.	.	PUNCT
ftr-474	1303	1	the	the	DET
ftr-474	1303	2	major	major	ADJ
ftr-474	1303	3	obstacle	obstacle	NOUN
ftr-474	1303	4	to	to	ADP
ftr-474	1303	5	enacting	enact	VERB
ftr-474	1303	6	a	a	DET
ftr-474	1303	7	hard	hard	ADJ
ftr-474	1303	8	-	-	PUNCT
ftr-474	1303	9	to	to	AUX
ftr-474	1303	10	-	-	PUNCT
ftr-474	1303	11	complete	complete	ADJ
ftr-474	1303	12	approach	approach	NOUN
ftr-474	1303	13	is	be	AUX
ftr-474	1303	14	rooted	root	VERB
ftr-474	1303	15	in	in	ADP
ftr-474	1303	16	politics	politic	NOUN
ftr-474	1303	17	rather	rather	ADV
ftr-474	1303	18	than	than	ADP
ftr-474	1303	19	policy	policy	NOUN
ftr-474	1303	20	.	.	PUNCT
ftr-474	1304	1	the	the	DET
ftr-474	1304	2	experience	experience	NOUN
ftr-474	1304	3	with	with	ADP
ftr-474	1304	4	former	former	ADJ
ftr-474	1304	5	§	§	PROPN
ftr-474	1304	6	2036(c	2036(c	NUM
ftr-474	1304	7	)	)	PUNCT
ftr-474	1304	8	,	,	PUNCT
ftr-474	1304	9	which	which	PRON
ftr-474	1304	10	extended	extend	VERB
ftr-474	1304	11	the	the	DET
ftr-474	1304	12	reinclusion	reinclusion	NOUN
ftr-474	1304	13	provisions	provision	NOUN
ftr-474	1304	14	to	to	ADP
ftr-474	1304	15	a	a	DET
ftr-474	1304	16	broad	broad	ADJ
ftr-474	1304	17	range	range	NOUN
ftr-474	1304	18	of	of	ADP
ftr-474	1304	19	estate	estate	NOUN
ftr-474	1304	20	freezing	freeze	VERB
ftr-474	1304	21	techniques	technique	NOUN
ftr-474	1304	22	for	for	ADP
ftr-474	1304	23	a	a	DET
ftr-474	1304	24	brief	brief	ADJ
ftr-474	1304	25	period	period	NOUN
ftr-474	1304	26	before	before	ADP
ftr-474	1304	27	1990	1990	NUM
ftr-474	1304	28	,	,	PUNCT
ftr-474	1304	29	offers	offer	VERB
ftr-474	1304	30	a	a	DET
ftr-474	1304	31	sobering	sobering	ADJ
ftr-474	1304	32	lesson	lesson	NOUN
ftr-474	1304	33	.	.	PUNCT
ftr-474	1305	1	in	in	ADP
ftr-474	1305	2	1990	1990	NUM
ftr-474	1305	3	,	,	PUNCT
ftr-474	1305	4	congress	congress	PROPN
ftr-474	1305	5	responded	respond	VERB
ftr-474	1305	6	to	to	ADP
ftr-474	1305	7	sustained	sustained	ADJ
ftr-474	1305	8	opposition	opposition	NOUN
ftr-474	1305	9	from	from	ADP
ftr-474	1305	10	"	"	PUNCT
ftr-474	1305	11	small	small	ADJ
ftr-474	1305	12	business	business	NOUN
ftr-474	1305	13	"	"	PUNCT
ftr-474	1305	14	interests	interest	NOUN
ftr-474	1305	15	and	and	CCONJ
ftr-474	1305	16	their	their	PRON
ftr-474	1305	17	lawyers	lawyer	NOUN
ftr-474	1305	18	by	by	ADP
ftr-474	1305	19	retroactively	retroactively	ADV
ftr-474	1305	20	repealing	repeal	VERB
ftr-474	1305	21	§	§	PROPN
ftr-474	1305	22	2036(c	2036(c	CCONJ
ftr-474	1305	23	)	)	PUNCT
ftr-474	1305	24	simultaneously	simultaneously	ADV
ftr-474	1305	25	with	with	ADP
ftr-474	1305	26	the	the	DET
ftr-474	1305	27	enactment	enactment	NOUN
ftr-474	1305	28	of	of	ADP
ftr-474	1305	29	chapter	chapter	NOUN
ftr-474	1305	30	14	14	NUM
ftr-474	1305	31	.	.	PUNCT
ftr-474	1306	1	see	see	VERB
ftr-474	1306	2	supra	supra	PROPN
ftr-474	1306	3	note	note	PROPN
ftr-474	1306	4	2	2	NUM
ftr-474	1306	5	.	.	X
ftr-474	1307	1	for	for	ADP
ftr-474	1307	2	discussions	discussion	NOUN
ftr-474	1307	3	of	of	ADP
ftr-474	1307	4	the	the	DET
ftr-474	1307	5	politics	politic	NOUN
ftr-474	1307	6	of	of	ADP
ftr-474	1307	7	transfer	transfer	NOUN
ftr-474	1307	8	tax	tax	NOUN
ftr-474	1307	9	reform	reform	NOUN
ftr-474	1307	10	,	,	PUNCT
ftr-474	1307	11	see	see	VERB
ftr-474	1307	12	michael	michael	PROPN
ftr-474	1307	13	j.	j.	PROPN
ftr-474	1307	14	graetz	graetz	PROPN
ftr-474	1307	15	,	,	PUNCT
ftr-474	1307	16	to	to	PART
ftr-474	1307	17	praise	praise	VERB
ftr-474	1307	18	the	the	DET
ftr-474	1307	19	estate	estate	NOUN
ftr-474	1307	20	tax	tax	NOUN
ftr-474	1307	21	,	,	PUNCT
ftr-474	1307	22	not	not	PART
ftr-474	1307	23	to	to	PART
ftr-474	1307	24	bury	bury	VERB
ftr-474	1307	25	it	it	PRON
ftr-474	1307	26	,	,	PUNCT
ftr-474	1307	27	93	93	NUM
ftr-474	1307	28	yale	yale	PROPN
ftr-474	1307	29	l.j	l.j	PROPN
ftr-474	1307	30	.	.	PROPN
ftr-474	1307	31	259	259	NUM
ftr-474	1307	32	,	,	PUNCT
ftr-474	1307	33	259	259	NUM
ftr-474	1307	34	-	-	SYM
ftr-474	1307	35	73	73	NUM
ftr-474	1307	36	(	(	PUNCT
ftr-474	1307	37	1983	1983	NUM
ftr-474	1307	38	)	)	PUNCT
ftr-474	1307	39	;	;	PUNCT
ftr-474	1307	40	gutman	gutman	NOUN
ftr-474	1307	41	,	,	PUNCT
ftr-474	1307	42	transfer	transfer	VERB
ftr-474	1307	43	tax	tax	NOUN
ftr-474	1307	44	reform	reform	NOUN
ftr-474	1307	45	,	,	PUNCT
ftr-474	1307	46	supra	supra	PROPN
ftr-474	1307	47	note	note	PROPN
ftr-474	1307	48	180	180	NUM
ftr-474	1307	49	,	,	PUNCT
ftr-474	1307	50	at	at	ADP
ftr-474	1307	51	1197	1197	NUM
ftr-474	1307	52	-	-	SYM
ftr-474	1307	53	1207	1207	NUM
ftr-474	1307	54	;	;	PUNCT
ftr-474	1307	55	see	see	VERB
ftr-474	1307	56	also	also	ADV
ftr-474	1307	57	byrle	byrle	VERB
ftr-474	1307	58	m.	m.	NOUN
ftr-474	1307	59	abbin	abbin	PROPN
ftr-474	1307	60	,	,	PUNCT
ftr-474	1307	61	the	the	DET
ftr-474	1307	62	politics	politic	NOUN
ftr-474	1307	63	of	of	ADP
ftr-474	1307	64	transfer	transfer	NOUN
ftr-474	1307	65	taxation	taxation	NOUN
ftr-474	1307	66	or	or	CCONJ
ftr-474	1307	67	watching	watch	VERB
ftr-474	1307	68	sausage	sausage	NOUN
ftr-474	1307	69	being	be	AUX
ftr-474	1307	70	made	make	VERB
ftr-474	1307	71	-	-	PUNCT
ftr-474	1307	72	is	be	AUX
ftr-474	1307	73	anyone	anyone	PRON
ftr-474	1307	74	in	in	ADP
ftr-474	1307	75	charge	charge	NOUN
ftr-474	1307	76	?	?	PUNCT
ftr-474	1307	77	,	,	PUNCT
ftr-474	1307	78	25	25	NUM
ftr-474	1307	79	inst	inst	NOUN
ftr-474	1307	80	.	.	PUNCT
ftr-474	1308	1	on	on	ADP
ftr-474	1308	2	est	est	X
ftr-474	1308	3	.	.	PUNCT
ftr-474	1309	1	plan	plan	NOUN
ftr-474	1309	2	.	.	PUNCT
ftr-474	1310	1	ch	ch	NOUN
ftr-474	1310	2	.	.	PROPN
ftr-474	1310	3	4	4	NUM
ftr-474	1310	4	(	(	PUNCT
ftr-474	1310	5	1991	1991	NUM
ftr-474	1310	6	)	)	PUNCT
ftr-474	1310	7	.	.	PUNCT
ftr-474	1311	1	211	211	NUM
ftr-474	1311	2	.	.	PUNCT
ftr-474	1311	3	see	see	VERB
ftr-474	1311	4	irc	irc	PROPN
ftr-474	1311	5	§	§	PROPN
ftr-474	1311	6	§	§	PROPN
ftr-474	1311	7	2701	2701	NUM
ftr-474	1311	8	(	(	PUNCT
ftr-474	1311	9	gift	gift	NOUN
ftr-474	1311	10	of	of	ADP
ftr-474	1311	11	subordinate	subordinate	ADJ
ftr-474	1311	12	equity	equity	NOUN
ftr-474	1311	13	interest	interest	NOUN
ftr-474	1311	14	in	in	ADP
ftr-474	1311	15	corporation	corporation	NOUN
ftr-474	1311	16	or	or	CCONJ
ftr-474	1311	17	partnership	partnership	NOUN
ftr-474	1311	18	)	)	PUNCT
ftr-474	1311	19	,	,	PUNCT
ftr-474	1311	20	2703	2703	NUM
ftr-474	1311	21	(	(	PUNCT
ftr-474	1311	22	restrictions	restriction	NOUN
ftr-474	1311	23	on	on	ADP
ftr-474	1311	24	use	use	NOUN
ftr-474	1311	25	or	or	CCONJ
ftr-474	1311	26	disposition	disposition	NOUN
ftr-474	1311	27	of	of	ADP
ftr-474	1311	28	property	property	NOUN
ftr-474	1311	29	)	)	PUNCT
ftr-474	1311	30	,	,	PUNCT
ftr-474	1311	31	2704	2704	NUM
ftr-474	1311	32	(	(	PUNCT
ftr-474	1311	33	lapsing	lapse	VERB
ftr-474	1311	34	rights	right	NOUN
ftr-474	1311	35	or	or	CCONJ
ftr-474	1311	36	restrictions	restriction	NOUN
ftr-474	1311	37	)	)	PUNCT
ftr-474	1311	38	;	;	PUNCT
ftr-474	1311	39	see	see	VERB
ftr-474	1311	40	also	also	ADV
ftr-474	1311	41	estate	estate	NOUN
ftr-474	1311	42	of	of	ADP
ftr-474	1311	43	bright	bright	ADJ
ftr-474	1311	44	v.	v.	ADP
ftr-474	1311	45	united	united	PROPN
ftr-474	1311	46	states	states	PROPN
ftr-474	1311	47	,	,	PUNCT
ftr-474	1311	48	658	658	NUM
ftr-474	1311	49	f.2d	f.2d	NOUN
ftr-474	1311	50	999	999	NUM
ftr-474	1311	51	,	,	PUNCT
ftr-474	1311	52	1001	1001	NUM
ftr-474	1311	53	-	-	SYM
ftr-474	1311	54	02	02	NUM
ftr-474	1311	55	(	(	PUNCT
ftr-474	1311	56	5th	5th	ADJ
ftr-474	1311	57	cir	cir	NOUN
ftr-474	1311	58	.	.	PROPN
ftr-474	1311	59	1981	1981	NUM
ftr-474	1311	60	)	)	PUNCT
ftr-474	1311	61	(	(	PUNCT
ftr-474	1311	62	deathtime	deathtime	NOUN
ftr-474	1311	63	transfer	transfer	NOUN
ftr-474	1311	64	of	of	ADP
ftr-474	1311	65	interest	interest	NOUN
ftr-474	1311	66	in	in	ADP
ftr-474	1311	67	community	community	NOUN
ftr-474	1311	68	property	property	NOUN
ftr-474	1311	69	)	)	PUNCT
ftr-474	1311	70	;	;	PUNCT
ftr-474	1311	71	rev	rev	PROPN
ftr-474	1311	72	.	.	PROPN
ftr-474	1312	1	rul	rul	NOUN
ftr-474	1312	2	.	.	PUNCT
ftr-474	1313	1	93	93	NUM
ftr-474	1313	2	-	-	SYM
ftr-474	1313	3	12	12	NUM
ftr-474	1313	4	,	,	PUNCT
ftr-474	1313	5	1993	1993	NUM
ftr-474	1313	6	-	-	SYM
ftr-474	1313	7	1	1	NUM
ftr-474	1313	8	c.b	c.b	PROPN
ftr-474	1313	9	.	.	PROPN
ftr-474	1314	1	202	202	NUM
ftr-474	1314	2	(	(	PUNCT
ftr-474	1314	3	simultaneous	simultaneous	ADJ
ftr-474	1314	4	gifts	gift	NOUN
ftr-474	1314	5	of	of	ADP
ftr-474	1314	6	separate	separate	ADJ
ftr-474	1314	7	minority	minority	NOUN
ftr-474	1314	8	blocks	block	NOUN
ftr-474	1314	9	of	of	ADP
ftr-474	1314	10	closely	closely	ADV
ftr-474	1314	11	-	-	PUNCT
ftr-474	1314	12	held	hold	VERB
ftr-474	1314	13	stock	stock	NOUN
ftr-474	1314	14	to	to	ADP
ftr-474	1314	15	different	different	ADJ
ftr-474	1314	16	family	family	NOUN
ftr-474	1314	17	members	member	NOUN
ftr-474	1314	18	)	)	PUNCT
ftr-474	1314	19	.	.	PUNCT
ftr-474	1315	1	[	[	X
ftr-474	1315	2	vol	vol	NOUN
ftr-474	1315	3	2:3	2:3	NUM
ftr-474	1315	4	rethinking	rethink	VERB
ftr-474	1315	5	section	section	NOUN
ftr-474	1315	6	2702	2702	NUM
ftr-474	1315	7	at	at	ADP
ftr-474	1315	8	a	a	DET
ftr-474	1315	9	more	more	ADV
ftr-474	1315	10	fundamental	fundamental	ADJ
ftr-474	1315	11	level	level	NOUN
ftr-474	1315	12	,	,	PUNCT
ftr-474	1315	13	section	section	NOUN
ftr-474	1315	14	2702	2702	NUM
ftr-474	1315	15	injects	inject	VERB
ftr-474	1315	16	complexity	complexity	NOUN
ftr-474	1315	17	and	and	CCONJ
ftr-474	1315	18	inconsistency	inconsistency	NOUN
ftr-474	1315	19	into	into	ADP
ftr-474	1315	20	a	a	DET
ftr-474	1315	21	gift	gift	NOUN
ftr-474	1315	22	and	and	CCONJ
ftr-474	1315	23	estate	estate	NOUN
ftr-474	1315	24	tax	tax	NOUN
ftr-474	1315	25	system	system	NOUN
ftr-474	1315	26	already	already	ADV
ftr-474	1315	27	badly	badly	ADV
ftr-474	1315	28	in	in	ADP
ftr-474	1315	29	need	need	NOUN
ftr-474	1315	30	of	of	ADP
ftr-474	1315	31	reform	reform	NOUN
ftr-474	1315	32	.	.	PUNCT
ftr-474	1316	1	by	by	ADP
ftr-474	1316	2	focusing	focus	VERB
ftr-474	1316	3	narrowly	narrowly	ADV
ftr-474	1316	4	on	on	ADP
ftr-474	1316	5	valuation	valuation	NOUN
ftr-474	1316	6	in	in	ADP
ftr-474	1316	7	the	the	DET
ftr-474	1316	8	initial	initial	ADJ
ftr-474	1316	9	transfer	transfer	NOUN
ftr-474	1316	10	,	,	PUNCT
ftr-474	1316	11	section	section	NOUN
ftr-474	1316	12	2702	2702	NUM
ftr-474	1316	13	exacerbates	exacerbate	VERB
ftr-474	1316	14	preexisting	preexist	VERB
ftr-474	1316	15	disparities	disparity	NOUN
ftr-474	1316	16	between	between	ADP
ftr-474	1316	17	the	the	DET
ftr-474	1316	18	gift	gift	NOUN
ftr-474	1316	19	and	and	CCONJ
ftr-474	1316	20	estate	estate	NOUN
ftr-474	1316	21	taxes	taxis	NOUN
ftr-474	1316	22	.	.	PUNCT
ftr-474	1317	1	the	the	DET
ftr-474	1317	2	use	use	NOUN
ftr-474	1317	3	of	of	ADP
ftr-474	1317	4	split	split	ADJ
ftr-474	1317	5	-	-	PUNCT
ftr-474	1317	6	interest	interest	NOUN
ftr-474	1317	7	trusts	trust	NOUN
ftr-474	1317	8	to	to	PART
ftr-474	1317	9	avoid	avoid	VERB
ftr-474	1317	10	transfer	transfer	NOUN
ftr-474	1317	11	taxes	taxis	NOUN
ftr-474	1317	12	could	could	AUX
ftr-474	1317	13	be	be	AUX
ftr-474	1317	14	curbed	curb	VERB
ftr-474	1317	15	far	far	ADV
ftr-474	1317	16	more	more	ADV
ftr-474	1317	17	effectively	effectively	ADV
ftr-474	1317	18	by	by	ADP
ftr-474	1317	19	moving	move	VERB
ftr-474	1317	20	toward	toward	ADP
ftr-474	1317	21	an	an	DET
ftr-474	1317	22	integrated	integrate	VERB
ftr-474	1317	23	gift	gift	NOUN
ftr-474	1317	24	and	and	CCONJ
ftr-474	1317	25	estate	estate	NOUN
ftr-474	1317	26	tax	tax	NOUN
ftr-474	1317	27	system	system	NOUN
ftr-474	1317	28	.	.	PUNCT
ftr-474	1318	1	specifically	specifically	ADV
ftr-474	1318	2	,	,	PUNCT
ftr-474	1318	3	a	a	DET
ftr-474	1318	4	uniform	uniform	ADJ
ftr-474	1318	5	tax	tax	NOUN
ftr-474	1318	6	-	-	PUNCT
ftr-474	1318	7	inclusive	inclusive	ADJ
ftr-474	1318	8	base	base	NOUN
ftr-474	1318	9	and	and	CCONJ
ftr-474	1318	10	consistent	consistent	ADJ
ftr-474	1318	11	rules	rule	NOUN
ftr-474	1318	12	governing	govern	VERB
ftr-474	1318	13	completion	completion	NOUN
ftr-474	1318	14	and	and	CCONJ
ftr-474	1318	15	valuation	valuation	NOUN
ftr-474	1318	16	would	would	AUX
ftr-474	1318	17	eliminate	eliminate	VERB
ftr-474	1318	18	most	most	ADJ
ftr-474	1318	19	of	of	ADP
ftr-474	1318	20	the	the	DET
ftr-474	1318	21	differences	difference	NOUN
ftr-474	1318	22	in	in	ADP
ftr-474	1318	23	transfer	transfer	NOUN
ftr-474	1318	24	tax	tax	NOUN
ftr-474	1318	25	cost	cost	NOUN
ftr-474	1318	26	between	between	ADP
ftr-474	1318	27	split	split	ADJ
ftr-474	1318	28	-	-	PUNCT
ftr-474	1318	29	interest	interest	NOUN
ftr-474	1318	30	transfers	transfer	NOUN
ftr-474	1318	31	and	and	CCONJ
ftr-474	1318	32	outright	outright	ADJ
ftr-474	1318	33	transfers	transfer	NOUN
ftr-474	1318	34	made	make	VERB
ftr-474	1318	35	during	during	ADP
ftr-474	1318	36	life	life	NOUN
ftr-474	1318	37	or	or	CCONJ
ftr-474	1318	38	at	at	ADP
ftr-474	1318	39	death	death	NOUN
ftr-474	1318	40	.	.	PUNCT
ftr-474	1319	1	although	although	SCONJ
ftr-474	1319	2	these	these	DET
ftr-474	1319	3	reforms	reform	NOUN
ftr-474	1319	4	would	would	AUX
ftr-474	1319	5	represent	represent	VERB
ftr-474	1319	6	only	only	ADV
ftr-474	1319	7	a	a	DET
ftr-474	1319	8	first	first	ADJ
ftr-474	1319	9	step	step	NOUN
ftr-474	1319	10	toward	toward	ADP
ftr-474	1319	11	full	full	ADJ
ftr-474	1319	12	integration,2t2	integration,2t2	PROPN
ftr-474	1319	13	they	they	PRON
ftr-474	1319	14	would	would	AUX
ftr-474	1319	15	render	render	VERB
ftr-474	1319	16	section	section	NOUN
ftr-474	1319	17	2702	2702	NUM
ftr-474	1319	18	obsolete	obsolete	ADJ
ftr-474	1319	19	while	while	SCONJ
ftr-474	1319	20	making	make	VERB
ftr-474	1319	21	the	the	DET
ftr-474	1319	22	gift	gift	NOUN
ftr-474	1319	23	and	and	CCONJ
ftr-474	1319	24	estate	estate	NOUN
ftr-474	1319	25	tax	tax	NOUN
ftr-474	1319	26	system	system	NOUN
ftr-474	1319	27	simpler	simple	ADJ
ftr-474	1319	28	,	,	PUNCT
ftr-474	1319	29	fairer	fair	ADJ
ftr-474	1319	30	,	,	PUNCT
ftr-474	1319	31	and	and	CCONJ
ftr-474	1319	32	more	more	ADV
ftr-474	1319	33	neutral	neutral	ADJ
ftr-474	1319	34	.	.	PUNCT
ftr-474	1320	1	212	212	NUM
ftr-474	1320	2	.	.	PUNCT
ftr-474	1321	1	integrating	integrate	VERB
ftr-474	1321	2	the	the	DET
ftr-474	1321	3	gift	gift	NOUN
ftr-474	1321	4	and	and	CCONJ
ftr-474	1321	5	estate	estate	NOUN
ftr-474	1321	6	taxes	taxis	NOUN
ftr-474	1321	7	represents	represent	VERB
ftr-474	1321	8	an	an	DET
ftr-474	1321	9	especially	especially	ADV
ftr-474	1321	10	easy	easy	ADJ
ftr-474	1321	11	solution	solution	NOUN
ftr-474	1321	12	to	to	ADP
ftr-474	1321	13	the	the	DET
ftr-474	1321	14	problem	problem	NOUN
ftr-474	1321	15	of	of	ADP
ftr-474	1321	16	valuation	valuation	NOUN
ftr-474	1321	17	abuses	abuse	NOUN
ftr-474	1321	18	in	in	ADP
ftr-474	1321	19	the	the	DET
ftr-474	1321	20	context	context	NOUN
ftr-474	1321	21	of	of	ADP
ftr-474	1321	22	split	split	ADJ
ftr-474	1321	23	-	-	PUNCT
ftr-474	1321	24	interest	interest	NOUN
ftr-474	1321	25	transfers	transfer	NOUN
ftr-474	1321	26	.	.	PUNCT
ftr-474	1322	1	provisions	provision	NOUN
ftr-474	1322	2	addressing	address	VERB
ftr-474	1322	3	other	other	ADJ
ftr-474	1322	4	techniques	technique	NOUN
ftr-474	1322	5	might	might	AUX
ftr-474	1322	6	require	require	VERB
ftr-474	1322	7	further	far	ADV
ftr-474	1322	8	refinement	refinement	NOUN
ftr-474	1322	9	even	even	ADV
ftr-474	1322	10	in	in	ADP
ftr-474	1322	11	a	a	DET
ftr-474	1322	12	completely	completely	ADV
ftr-474	1322	13	integrated	integrate	VERB
ftr-474	1322	14	system	system	NOUN
ftr-474	1322	15	.	.	PUNCT
ftr-474	1323	1	see	see	VERB
ftr-474	1323	2	john	john	PROPN
ftr-474	1323	3	t.	t.	PROPN
ftr-474	1323	4	gaubatz	gaubatz	NOUN
ftr-474	1323	5	,	,	PUNCT
ftr-474	1323	6	a	a	DET
ftr-474	1323	7	generation	generation	NOUN
ftr-474	1323	8	-	-	PUNCT
ftr-474	1323	9	shifting	shift	VERB
ftr-474	1323	10	transfer	transfer	NOUN
ftr-474	1323	11	tax	tax	NOUN
ftr-474	1323	12	.	.	PUNCT
ftr-474	1324	1	12	12	NUM
ftr-474	1324	2	va	va	PROPN
ftr-474	1324	3	.	.	PUNCT
ftr-474	1324	4	tax	tax	PROPN
ftr-474	1324	5	rev	rev	PROPN
ftr-474	1324	6	.	.	PROPN
ftr-474	1324	7	1	1	NUM
ftr-474	1324	8	(	(	PUNCT
ftr-474	1324	9	1992	1992	NUM
ftr-474	1324	10	)	)	PUNCT
ftr-474	1324	11	(	(	PUNCT
ftr-474	1324	12	proposing	propose	VERB
ftr-474	1324	13	integration	integration	NOUN
ftr-474	1324	14	of	of	ADP
ftr-474	1324	15	gift	gift	NOUN
ftr-474	1324	16	,	,	PUNCT
ftr-474	1324	17	estate	estate	NOUN
ftr-474	1324	18	,	,	PUNCT
ftr-474	1324	19	and	and	CCONJ
ftr-474	1324	20	generation	generation	NOUN
ftr-474	1324	21	-	-	PUNCT
ftr-474	1324	22	skipping	skip	VERB
ftr-474	1324	23	transfer	transfer	NOUN
ftr-474	1324	24	taxes	taxis	NOUN
ftr-474	1324	25	)	)	PUNCT
ftr-474	1324	26	.	.	PUNCT
ftr-474	1325	1	19941	19941	NUM